id	sid	tid	token	lemma	pos
gujaf-138	1	1	i	i	PRON
gujaf-138	1	2	gusau	gusau	PROPN
gujaf-138	1	3	journal	journal	NOUN
gujaf-138	1	4	of	of	ADP
gujaf-138	1	5	accounting	accounting	NOUN
gujaf-138	1	6	and	and	CCONJ
gujaf-138	1	7	finance	finance	NOUN
gujaf-138	1	8	(	(	PUNCT
gujaf-138	1	9	gujaf	gujaf	NOUN
gujaf-138	1	10	)	)	PUNCT
gujaf-138	1	11	vol	vol	NOUN
gujaf-138	1	12	.	.	NOUN
gujaf-138	1	13	3	3	NUM
gujaf-138	1	14	issue	issue	NOUN
gujaf-138	1	15	2	2	NUM
gujaf-138	1	16	,	,	PUNCT
gujaf-138	1	17	april	april	PROPN
gujaf-138	1	18	,	,	PUNCT
gujaf-138	1	19	2022	2022	NUM
gujaf-138	1	20	issn	issn	NOUN
gujaf-138	1	21	:	:	PUNCT
gujaf-138	1	22	2756	2756	NUM
gujaf-138	1	23	-	-	PUNCT
gujaf-138	1	24	665x	665x	NOUN
gujaf-138	1	25	a	a	DET
gujaf-138	1	26	publication	publication	NOUN
gujaf-138	1	27	of	of	ADP
gujaf-138	1	28	department	department	NOUN
gujaf-138	1	29	of	of	ADP
gujaf-138	1	30	accounting	accounting	NOUN
gujaf-138	1	31	and	and	CCONJ
gujaf-138	1	32	finance	finance	NOUN
gujaf-138	1	33	,	,	PUNCT
gujaf-138	1	34	faculty	faculty	NOUN
gujaf-138	1	35	of	of	ADP
gujaf-138	1	36	management	management	NOUN
gujaf-138	1	37	and	and	CCONJ
gujaf-138	1	38	social	social	ADJ
gujaf-138	1	39	sciences	science	NOUN
gujaf-138	1	40	,	,	PUNCT
gujaf-138	1	41	federal	federal	ADJ
gujaf-138	1	42	university	university	NOUN
gujaf-138	1	43	gusau	gusau	NOUN
gujaf-138	1	44	,	,	PUNCT
gujaf-138	1	45	zamfara	zamfara	PROPN
gujaf-138	1	46	state	state	PROPN
gujaf-138	1	47	-nigeria	-nigeria	PROPN
gujaf-138	1	48	1	1	NUM
gujaf-138	1	49	board	board	NOUN
gujaf-138	1	50	characteristics	characteristic	NOUN
gujaf-138	1	51	and	and	CCONJ
gujaf-138	1	52	financial	financial	ADJ
gujaf-138	1	53	reporting	reporting	NOUN
gujaf-138	1	54	timeliness	timeliness	NOUN
gujaf-138	1	55	of	of	ADP
gujaf-138	1	56	firms	firm	NOUN
gujaf-138	1	57	in	in	ADP
gujaf-138	1	58	nigeria	nigeria	PROPN
gujaf-138	1	59	imuetinyan	imuetinyan	PROPN
gujaf-138	1	60	eguavoen	eguavoen	PROPN
gujaf-138	1	61	department	department	PROPN
gujaf-138	1	62	of	of	ADP
gujaf-138	1	63	accounting	accounting	NOUN
gujaf-138	1	64	faculty	faculty	NOUN
gujaf-138	1	65	of	of	ADP
gujaf-138	1	66	management	management	PROPN
gujaf-138	1	67	sciences	sciences	PROPN
gujaf-138	1	68	university	university	PROPN
gujaf-138	1	69	of	of	ADP
gujaf-138	1	70	benin	benin	PROPN
gujaf-138	1	71	,	,	PUNCT
gujaf-138	1	72	benin	benin	PROPN
gujaf-138	1	73	city	city	PROPN
gujaf-138	1	74	,	,	PUNCT
gujaf-138	1	75	edo	edo	PROPN
gujaf-138	1	76	state	state	PROPN
gujaf-138	1	77	,	,	PUNCT
gujaf-138	1	78	nigeria	nigeria	PROPN
gujaf-138	1	79	.	.	PUNCT
gujaf-138	2	1	kingmueti@yahoo.com	kingmueti@yahoo.com	X
gujaf-138	2	2	sunday	sunday	PROPN
gujaf-138	2	3	nosa	nosa	PROPN
gujaf-138	2	4	ugbogbo	ugbogbo	PROPN
gujaf-138	2	5	ph	ph	PROPN
gujaf-138	2	6	.	.	PROPN
gujaf-138	3	1	d	d	PROPN
gujaf-138	3	2	department	department	NOUN
gujaf-138	3	3	of	of	ADP
gujaf-138	3	4	accounting	accounting	NOUN
gujaf-138	3	5	faculty	faculty	NOUN
gujaf-138	3	6	of	of	ADP
gujaf-138	3	7	social	social	ADJ
gujaf-138	3	8	and	and	CCONJ
gujaf-138	3	9	management	management	NOUN
gujaf-138	3	10	sciences	sciences	PROPN
gujaf-138	3	11	benson	benson	PROPN
gujaf-138	3	12	idahosa	idahosa	PROPN
gujaf-138	3	13	university	university	PROPN
gujaf-138	3	14	,	,	PUNCT
gujaf-138	3	15	benin	benin	PROPN
gujaf-138	3	16	city	city	PROPN
gujaf-138	3	17	,	,	PUNCT
gujaf-138	3	18	edo	edo	PROPN
gujaf-138	3	19	state	state	PROPN
gujaf-138	3	20	,	,	PUNCT
gujaf-138	3	21	nigeria	nigeria	PROPN
gujaf-138	3	22	.	.	PUNCT
gujaf-138	4	1	sugbogbo@biu.edu.ng	sugbogbo@biu.edu.ng	PROPN
gujaf-138	4	2	idris	idris	PROPN
gujaf-138	4	3	kadiri	kadiri	PROPN
gujaf-138	4	4	department	department	PROPN
gujaf-138	4	5	of	of	ADP
gujaf-138	4	6	accounting	accounting	PROPN
gujaf-138	4	7	faculty	faculty	NOUN
gujaf-138	4	8	of	of	ADP
gujaf-138	4	9	management	management	PROPN
gujaf-138	4	10	sciences	sciences	PROPN
gujaf-138	4	11	university	university	PROPN
gujaf-138	4	12	of	of	ADP
gujaf-138	4	13	benin	benin	PROPN
gujaf-138	4	14	,	,	PUNCT
gujaf-138	4	15	benin	benin	PROPN
gujaf-138	4	16	city	city	PROPN
gujaf-138	4	17	,	,	PUNCT
gujaf-138	4	18	edo	edo	PROPN
gujaf-138	4	19	state	state	PROPN
gujaf-138	4	20	,	,	PUNCT
gujaf-138	4	21	nigeria	nigeria	PROPN
gujaf-138	4	22	.	.	PUNCT
gujaf-138	5	1	enoch.kadiri@gmail.com	enoch.kadiri@gmail.com	X
gujaf-138	5	2	abstract	abstract	ADJ
gujaf-138	5	3	several	several	ADJ
gujaf-138	5	4	studies	study	NOUN
gujaf-138	5	5	have	have	AUX
gujaf-138	5	6	examined	examine	VERB
gujaf-138	5	7	issues	issue	NOUN
gujaf-138	5	8	relating	relate	VERB
gujaf-138	5	9	to	to	ADP
gujaf-138	5	10	board	board	NOUN
gujaf-138	5	11	characteristics	characteristic	NOUN
gujaf-138	5	12	and	and	CCONJ
gujaf-138	5	13	financial	financial	ADJ
gujaf-138	5	14	reporting	reporting	NOUN
gujaf-138	5	15	timeliness	timeliness	NOUN
gujaf-138	5	16	in	in	ADP
gujaf-138	5	17	nigeria	nigeria	PROPN
gujaf-138	5	18	,	,	PUNCT
gujaf-138	5	19	but	but	CCONJ
gujaf-138	5	20	none	none	NOUN
gujaf-138	5	21	have	have	AUX
gujaf-138	5	22	conducted	conduct	VERB
gujaf-138	5	23	studies	study	NOUN
gujaf-138	5	24	to	to	PART
gujaf-138	5	25	examine	examine	VERB
gujaf-138	5	26	board	board	NOUN
gujaf-138	5	27	independence	independence	NOUN
gujaf-138	5	28	and	and	CCONJ
gujaf-138	5	29	board	board	NOUN
gujaf-138	5	30	size	size	NOUN
gujaf-138	5	31	in	in	ADP
gujaf-138	5	32	relation	relation	NOUN
gujaf-138	5	33	to	to	ADP
gujaf-138	5	34	financial	financial	ADJ
gujaf-138	5	35	reporting	reporting	NOUN
gujaf-138	5	36	timeliness	timeliness	NOUN
gujaf-138	5	37	of	of	ADP
gujaf-138	5	38	non	non	ADJ
gujaf-138	5	39	-	-	ADJ
gujaf-138	5	40	financial	financial	ADJ
gujaf-138	5	41	distress	distress	NOUN
gujaf-138	5	42	likelihood	likelihood	NOUN
gujaf-138	5	43	zone	zone	NOUN
gujaf-138	5	44	firms	firm	NOUN
gujaf-138	5	45	in	in	ADP
gujaf-138	5	46	nigeria	nigeria	PROPN
gujaf-138	5	47	.	.	PUNCT
gujaf-138	6	1	this	this	DET
gujaf-138	6	2	study	study	NOUN
gujaf-138	6	3	aims	aim	VERB
gujaf-138	6	4	to	to	PART
gujaf-138	6	5	examined	examine	VERB
gujaf-138	6	6	board	board	NOUN
gujaf-138	6	7	characteristics	characteristic	NOUN
gujaf-138	6	8	as	as	ADV
gujaf-138	6	9	well	well	ADV
gujaf-138	6	10	as	as	ADP
gujaf-138	6	11	financial	financial	ADJ
gujaf-138	6	12	reporting	reporting	NOUN
gujaf-138	6	13	timeliness	timeliness	NOUN
gujaf-138	6	14	of	of	ADP
gujaf-138	6	15	firms	firm	NOUN
gujaf-138	6	16	in	in	ADP
gujaf-138	6	17	nigeria	nigeria	PROPN
gujaf-138	6	18	.	.	PUNCT
gujaf-138	7	1	different	different	ADJ
gujaf-138	7	2	variables	variable	NOUN
gujaf-138	7	3	of	of	ADP
gujaf-138	7	4	board	board	NOUN
gujaf-138	7	5	characteristics	characteristic	NOUN
gujaf-138	7	6	like	like	ADP
gujaf-138	7	7	board	board	NOUN
gujaf-138	7	8	independence	independence	NOUN
gujaf-138	7	9	as	as	ADV
gujaf-138	7	10	well	well	ADV
gujaf-138	7	11	as	as	ADP
gujaf-138	7	12	board	board	NOUN
gujaf-138	7	13	size	size	NOUN
gujaf-138	7	14	were	be	AUX
gujaf-138	7	15	examined	examine	VERB
gujaf-138	7	16	to	to	PART
gujaf-138	7	17	determine	determine	VERB
gujaf-138	7	18	how	how	SCONJ
gujaf-138	7	19	they	they	PRON
gujaf-138	7	20	are	be	AUX
gujaf-138	7	21	related	relate	VERB
gujaf-138	7	22	to	to	ADP
gujaf-138	7	23	financial	financial	ADJ
gujaf-138	7	24	reporting	reporting	NOUN
gujaf-138	7	25	ttimeliness	ttimeliness	NOUN
gujaf-138	7	26	.	.	PUNCT
gujaf-138	8	1	for	for	ADP
gujaf-138	8	2	the	the	DET
gujaf-138	8	3	purpose	purpose	NOUN
gujaf-138	8	4	of	of	ADP
gujaf-138	8	5	the	the	DET
gujaf-138	8	6	study	study	NOUN
gujaf-138	8	7	to	to	PART
gujaf-138	8	8	be	be	AUX
gujaf-138	8	9	achieved	achieve	VERB
gujaf-138	8	10	,	,	PUNCT
gujaf-138	8	11	twenty	twenty	NUM
gujaf-138	8	12	-	-	PUNCT
gujaf-138	8	13	eight	eight	NUM
gujaf-138	8	14	(	(	PUNCT
gujaf-138	8	15	28	28	NUM
gujaf-138	8	16	)	)	PUNCT
gujaf-138	8	17	distress	distress	NOUN
gujaf-138	8	18	likelihood	likelihood	NOUN
gujaf-138	8	19	zone	zone	NOUN
gujaf-138	8	20	firms	firm	NOUN
gujaf-138	8	21	from	from	ADP
gujaf-138	8	22	2012	2012	NUM
gujaf-138	8	23	to	to	ADP
gujaf-138	8	24	2021	2021	NUM
gujaf-138	8	25	as	as	SCONJ
gujaf-138	8	26	it	it	PRON
gujaf-138	8	27	relates	relate	VERB
gujaf-138	8	28	to	to	ADP
gujaf-138	8	29	the	the	DET
gujaf-138	8	30	non	non	ADJ
gujaf-138	8	31	-	-	ADJ
gujaf-138	8	32	financial	financial	ADJ
gujaf-138	8	33	firms	firm	NOUN
gujaf-138	8	34	that	that	PRON
gujaf-138	8	35	are	be	AUX
gujaf-138	8	36	listed	list	VERB
gujaf-138	8	37	on	on	ADP
gujaf-138	8	38	nigerian	nigerian	ADJ
gujaf-138	8	39	exchange	exchange	NOUN
gujaf-138	8	40	group	group	NOUN
gujaf-138	8	41	(	(	PUNCT
gujaf-138	8	42	nxg	nxg	PROPN
gujaf-138	8	43	)	)	PUNCT
gujaf-138	8	44	plc	plc	PROPN
gujaf-138	8	45	as	as	ADP
gujaf-138	8	46	at	at	ADP
gujaf-138	8	47	31st	31st	PROPN
gujaf-138	8	48	december	december	PROPN
gujaf-138	8	49	,	,	PUNCT
gujaf-138	8	50	2021	2021	NUM
gujaf-138	8	51	were	be	AUX
gujaf-138	8	52	carefully	carefully	ADV
gujaf-138	8	53	selected	select	VERB
gujaf-138	8	54	and	and	CCONJ
gujaf-138	8	55	studied	study	VERB
gujaf-138	8	56	.	.	PUNCT
gujaf-138	9	1	the	the	DET
gujaf-138	9	2	panel	panel	NOUN
gujaf-138	9	3	least	least	ADJ
gujaf-138	9	4	squares	square	NOUN
gujaf-138	9	5	(	(	PUNCT
gujaf-138	9	6	pls	pls	INTJ
gujaf-138	9	7	)	)	PUNCT
gujaf-138	9	8	regression	regression	NOUN
gujaf-138	9	9	was	be	AUX
gujaf-138	9	10	employed	employ	VERB
gujaf-138	9	11	in	in	ADP
gujaf-138	9	12	the	the	DET
gujaf-138	9	13	study	study	NOUN
gujaf-138	9	14	and	and	CCONJ
gujaf-138	9	15	e	e	NOUN
gujaf-138	9	16	-	-	NOUN
gujaf-138	9	17	view	view	ADJ
gujaf-138	9	18	9.0	9.0	NUM
gujaf-138	9	19	packages	package	NOUN
gujaf-138	9	20	was	be	AUX
gujaf-138	9	21	used	use	VERB
gujaf-138	9	22	for	for	ADP
gujaf-138	9	23	the	the	DET
gujaf-138	9	24	analysis	analysis	NOUN
gujaf-138	9	25	of	of	ADP
gujaf-138	9	26	data	datum	NOUN
gujaf-138	9	27	.	.	PUNCT
gujaf-138	10	1	the	the	DET
gujaf-138	10	2	regression	regression	NOUN
gujaf-138	10	3	analysis	analysis	NOUN
gujaf-138	10	4	revealed	reveal	VERB
gujaf-138	10	5	a	a	DET
gujaf-138	10	6	positive	positive	ADJ
gujaf-138	10	7	as	as	ADV
gujaf-138	10	8	well	well	ADV
gujaf-138	10	9	as	as	ADP
gujaf-138	10	10	a	a	DET
gujaf-138	10	11	relationship	relationship	NOUN
gujaf-138	10	12	that	that	PRON
gujaf-138	10	13	is	be	AUX
gujaf-138	10	14	significant	significant	ADJ
gujaf-138	10	15	between	between	ADP
gujaf-138	10	16	board	board	NOUN
gujaf-138	10	17	independence	independence	NOUN
gujaf-138	10	18	and	and	CCONJ
gujaf-138	10	19	financial	financial	ADJ
gujaf-138	10	20	reporting	reporting	NOUN
gujaf-138	10	21	timeliness	timeliness	NOUN
gujaf-138	10	22	while	while	SCONJ
gujaf-138	10	23	board	board	NOUN
gujaf-138	10	24	size	size	NOUN
gujaf-138	10	25	was	be	AUX
gujaf-138	10	26	found	find	VERB
gujaf-138	10	27	to	to	PART
gujaf-138	10	28	be	be	AUX
gujaf-138	10	29	insignificant	insignificant	ADJ
gujaf-138	10	30	and	and	CCONJ
gujaf-138	10	31	negatively	negatively	ADV
gujaf-138	10	32	related	relate	VERB
gujaf-138	10	33	with	with	ADP
gujaf-138	10	34	financial	financial	ADJ
gujaf-138	10	35	reporting	reporting	NOUN
gujaf-138	10	36	timeliness	timeliness	NOUN
gujaf-138	10	37	of	of	ADP
gujaf-138	10	38	firms	firm	NOUN
gujaf-138	10	39	in	in	ADP
gujaf-138	10	40	nigeria	nigeria	PROPN
gujaf-138	10	41	.	.	PUNCT
gujaf-138	11	1	hence	hence	ADV
gujaf-138	11	2	,	,	PUNCT
gujaf-138	11	3	it	it	PRON
gujaf-138	11	4	is	be	AUX
gujaf-138	11	5	recommended	recommend	VERB
gujaf-138	11	6	that	that	SCONJ
gujaf-138	11	7	the	the	DET
gujaf-138	11	8	presence	presence	NOUN
gujaf-138	11	9	of	of	ADP
gujaf-138	11	10	independent	independent	ADJ
gujaf-138	11	11	board	board	NOUN
gujaf-138	11	12	and	and	CCONJ
gujaf-138	11	13	their	their	PRON
gujaf-138	11	14	skills	skill	NOUN
gujaf-138	11	15	should	should	AUX
gujaf-138	11	16	not	not	PART
gujaf-138	11	17	be	be	AUX
gujaf-138	11	18	neglected	neglect	VERB
gujaf-138	11	19	as	as	SCONJ
gujaf-138	11	20	it	it	PRON
gujaf-138	11	21	is	be	AUX
gujaf-138	11	22	in	in	ADP
gujaf-138	11	23	a	a	DET
gujaf-138	11	24	better	well	ADJ
gujaf-138	11	25	position	position	NOUN
gujaf-138	11	26	to	to	PART
gujaf-138	11	27	make	make	VERB
gujaf-138	11	28	sure	sure	ADJ
gujaf-138	11	29	financial	financial	ADJ
gujaf-138	11	30	statements	statement	NOUN
gujaf-138	11	31	are	be	AUX
gujaf-138	11	32	properly	properly	ADV
gujaf-138	11	33	presented	present	VERB
gujaf-138	11	34	and	and	CCONJ
gujaf-138	11	35	reported	report	VERB
gujaf-138	11	36	for	for	SCONJ
gujaf-138	11	37	the	the	DET
gujaf-138	11	38	shareholders	shareholder	NOUN
gujaf-138	11	39	to	to	PART
gujaf-138	11	40	make	make	VERB
gujaf-138	11	41	good	good	ADJ
gujaf-138	11	42	decision	decision	NOUN
gujaf-138	11	43	.	.	PUNCT
gujaf-138	12	1	keywords	keyword	NOUN
gujaf-138	12	2	:	:	PUNCT
gujaf-138	12	3	board	board	NOUN
gujaf-138	12	4	independence	independence	NOUN
gujaf-138	12	5	,	,	PUNCT
gujaf-138	12	6	board	board	NOUN
gujaf-138	12	7	size	size	NOUN
gujaf-138	12	8	,	,	PUNCT
gujaf-138	12	9	distress	distress	NOUN
gujaf-138	12	10	likelihood	likelihood	NOUN
gujaf-138	12	11	zone	zone	NOUN
gujaf-138	12	12	firms	firm	NOUN
gujaf-138	12	13	,	,	PUNCT
gujaf-138	12	14	financial	financial	ADJ
gujaf-138	12	15	reporting	reporting	NOUN
gujaf-138	12	16	timeliness	timeliness	NOUN
gujaf-138	12	17	.	.	PUNCT
gujaf-138	13	1	mailto:kingmueti@yahoo.com	mailto:kingmueti@yahoo.com	PROPN
gujaf-138	13	2	mailto:enoch.kadiri@gmail.com	mailto:enoch.kadiri@gmail.com	PROPN
gujaf-138	13	3	2	2	NUM
gujaf-138	13	4	jel	jel	PROPN
gujaf-138	13	5	classification	classification	NOUN
gujaf-138	13	6	:	:	PUNCT
gujaf-138	14	1	m410	m410	PROPN
gujaf-138	14	2	1	1	X
gujaf-138	14	3	.	.	PUNCT
gujaf-138	14	4	introduction	introduction	NOUN
gujaf-138	14	5	financial	financial	ADJ
gujaf-138	14	6	reporting	reporting	NOUN
gujaf-138	14	7	timeliness	timeliness	NOUN
gujaf-138	14	8	has	have	AUX
gujaf-138	14	9	become	become	VERB
gujaf-138	14	10	a	a	DET
gujaf-138	14	11	continuous	continuous	ADJ
gujaf-138	14	12	issue	issue	NOUN
gujaf-138	14	13	of	of	ADP
gujaf-138	14	14	concern	concern	NOUN
gujaf-138	14	15	to	to	ADP
gujaf-138	14	16	various	various	ADJ
gujaf-138	14	17	researchers	researcher	NOUN
gujaf-138	14	18	all	all	ADV
gujaf-138	14	19	over	over	ADP
gujaf-138	14	20	the	the	DET
gujaf-138	14	21	world	world	NOUN
gujaf-138	14	22	.	.	PUNCT
gujaf-138	15	1	the	the	DET
gujaf-138	15	2	timing	timing	NOUN
gujaf-138	15	3	of	of	ADP
gujaf-138	15	4	financial	financial	ADJ
gujaf-138	15	5	statement	statement	NOUN
gujaf-138	15	6	disclosure	disclosure	NOUN
gujaf-138	15	7	grabs	grab	VERB
gujaf-138	15	8	the	the	DET
gujaf-138	15	9	attention	attention	NOUN
gujaf-138	15	10	of	of	ADP
gujaf-138	15	11	many	many	ADJ
gujaf-138	15	12	researchers	researcher	NOUN
gujaf-138	15	13	in	in	ADP
gujaf-138	15	14	the	the	DET
gujaf-138	15	15	recent	recent	ADJ
gujaf-138	15	16	decade	decade	NOUN
gujaf-138	15	17	(	(	PUNCT
gujaf-138	15	18	aigienohuwa	aigienohuwa	PROPN
gujaf-138	15	19	&	&	CCONJ
gujaf-138	15	20	ezejiofor	ezejiofor	ADJ
gujaf-138	15	21	,	,	PUNCT
gujaf-138	15	22	2021	2021	NUM
gujaf-138	15	23	)	)	PUNCT
gujaf-138	15	24	.	.	PUNCT
gujaf-138	16	1	literature	literature	NOUN
gujaf-138	16	2	on	on	ADP
gujaf-138	16	3	financial	financial	ADJ
gujaf-138	16	4	reporting	reporting	NOUN
gujaf-138	16	5	timeliness	timeliness	NOUN
gujaf-138	16	6	is	be	AUX
gujaf-138	16	7	gradually	gradually	ADV
gujaf-138	16	8	increasing	increase	VERB
gujaf-138	16	9	as	as	ADP
gujaf-138	16	10	a	a	DET
gujaf-138	16	11	result	result	NOUN
gujaf-138	16	12	of	of	ADP
gujaf-138	16	13	its	its	PRON
gujaf-138	16	14	relevance	relevance	NOUN
gujaf-138	16	15	to	to	ADP
gujaf-138	16	16	the	the	DET
gujaf-138	16	17	users	user	NOUN
gujaf-138	16	18	of	of	ADP
gujaf-138	16	19	financial	financial	ADJ
gujaf-138	16	20	statement	statement	NOUN
gujaf-138	16	21	.	.	PUNCT
gujaf-138	17	1	reporting	report	VERB
gujaf-138	17	2	timeliness	timeliness	NOUN
gujaf-138	17	3	is	be	AUX
gujaf-138	17	4	an	an	DET
gujaf-138	17	5	issue	issue	NOUN
gujaf-138	17	6	that	that	PRON
gujaf-138	17	7	is	be	AUX
gujaf-138	17	8	important	important	ADJ
gujaf-138	17	9	as	as	SCONJ
gujaf-138	17	10	it	it	PRON
gujaf-138	17	11	is	be	AUX
gujaf-138	17	12	related	relate	VERB
gujaf-138	17	13	to	to	ADP
gujaf-138	17	14	corporate	corporate	ADJ
gujaf-138	17	15	transparency	transparency	NOUN
gujaf-138	17	16	(	(	PUNCT
gujaf-138	17	17	abdullah	abdullah	PROPN
gujaf-138	17	18	,	,	PUNCT
gujaf-138	17	19	2007	2007	NUM
gujaf-138	17	20	)	)	PUNCT
gujaf-138	17	21	.	.	PUNCT
gujaf-138	18	1	because	because	SCONJ
gujaf-138	18	2	of	of	ADP
gujaf-138	18	3	the	the	DET
gujaf-138	18	4	diversity	diversity	NOUN
gujaf-138	18	5	of	of	ADP
gujaf-138	18	6	information	information	NOUN
gujaf-138	18	7	that	that	PRON
gujaf-138	18	8	is	be	AUX
gujaf-138	18	9	contained	contain	VERB
gujaf-138	18	10	in	in	ADP
gujaf-138	18	11	the	the	DET
gujaf-138	18	12	annual	annual	ADJ
gujaf-138	18	13	financial	financial	ADJ
gujaf-138	18	14	reports	report	NOUN
gujaf-138	18	15	and	and	CCONJ
gujaf-138	18	16	is	be	AUX
gujaf-138	18	17	published	publish	VERB
gujaf-138	18	18	by	by	ADP
gujaf-138	18	19	firms	firm	NOUN
gujaf-138	18	20	,	,	PUNCT
gujaf-138	18	21	the	the	DET
gujaf-138	18	22	reports	report	NOUN
gujaf-138	18	23	are	be	AUX
gujaf-138	18	24	considered	consider	VERB
gujaf-138	18	25	to	to	PART
gujaf-138	18	26	be	be	AUX
gujaf-138	18	27	part	part	NOUN
gujaf-138	18	28	of	of	ADP
gujaf-138	18	29	the	the	DET
gujaf-138	18	30	sources	source	NOUN
gujaf-138	18	31	of	of	ADP
gujaf-138	18	32	information	information	NOUN
gujaf-138	18	33	that	that	PRON
gujaf-138	18	34	is	be	AUX
gujaf-138	18	35	most	most	ADV
gujaf-138	18	36	important	important	ADJ
gujaf-138	18	37	(	(	PUNCT
gujaf-138	18	38	mailafia	mailafia	PROPN
gujaf-138	18	39	&	&	CCONJ
gujaf-138	18	40	adamu	adamu	PROPN
gujaf-138	18	41	,	,	PUNCT
gujaf-138	18	42	2021	2021	NUM
gujaf-138	18	43	)	)	PUNCT
gujaf-138	18	44	.	.	PUNCT
gujaf-138	19	1	the	the	DET
gujaf-138	19	2	users	user	NOUN
gujaf-138	19	3	can	can	AUX
gujaf-138	19	4	only	only	ADV
gujaf-138	19	5	consider	consider	VERB
gujaf-138	19	6	this	this	DET
gujaf-138	19	7	information	information	NOUN
gujaf-138	19	8	to	to	PART
gujaf-138	19	9	be	be	AUX
gujaf-138	19	10	relevant	relevant	ADJ
gujaf-138	19	11	when	when	SCONJ
gujaf-138	19	12	it	it	PRON
gujaf-138	19	13	is	be	AUX
gujaf-138	19	14	delivered	deliver	VERB
gujaf-138	19	15	on	on	ADP
gujaf-138	19	16	time	time	NOUN
gujaf-138	19	17	(	(	PUNCT
gujaf-138	19	18	mardi	mardi	NOUN
gujaf-138	19	19	et	et	NOUN
gujaf-138	19	20	al	al	PROPN
gujaf-138	19	21	.	.	PROPN
gujaf-138	19	22	,	,	PUNCT
gujaf-138	19	23	2020	2020	NUM
gujaf-138	19	24	)	)	PUNCT
gujaf-138	19	25	.	.	PUNCT
gujaf-138	20	1	timeliness	timeliness	NOUN
gujaf-138	20	2	of	of	ADP
gujaf-138	20	3	financial	financial	ADJ
gujaf-138	20	4	reporting	reporting	NOUN
gujaf-138	20	5	is	be	AUX
gujaf-138	20	6	the	the	DET
gujaf-138	20	7	managers	manager	NOUN
gujaf-138	20	8	’	’	PART
gujaf-138	20	9	ability	ability	NOUN
gujaf-138	20	10	to	to	PART
gujaf-138	20	11	meet	meet	VERB
gujaf-138	20	12	the	the	DET
gujaf-138	20	13	submission	submission	NOUN
gujaf-138	20	14	of	of	ADP
gujaf-138	20	15	financial	financial	ADJ
gujaf-138	20	16	the	the	DET
gujaf-138	20	17	statement	statement	NOUN
gujaf-138	20	18	deadlines	deadline	NOUN
gujaf-138	20	19	that	that	PRON
gujaf-138	20	20	is	be	AUX
gujaf-138	20	21	set	set	VERB
gujaf-138	20	22	up	up	ADP
gujaf-138	20	23	by	by	ADP
gujaf-138	20	24	law	law	NOUN
gujaf-138	20	25	(	(	PUNCT
gujaf-138	20	26	lukason	lukason	PROPN
gujaf-138	20	27	&	&	CCONJ
gujaf-138	20	28	camacho	camacho	PROPN
gujaf-138	20	29	-	-	PUNCT
gujaf-138	20	30	minano	minano	NOUN
gujaf-138	20	31	,	,	PUNCT
gujaf-138	20	32	2020	2020	NUM
gujaf-138	20	33	)	)	PUNCT
gujaf-138	20	34	.	.	PUNCT
gujaf-138	21	1	it	it	PRON
gujaf-138	21	2	can	can	AUX
gujaf-138	21	3	be	be	AUX
gujaf-138	21	4	described	describe	VERB
gujaf-138	21	5	as	as	ADP
gujaf-138	21	6	the	the	DET
gujaf-138	21	7	particular	particular	ADJ
gujaf-138	21	8	period	period	NOUN
gujaf-138	21	9	between	between	ADP
gujaf-138	21	10	an	an	DET
gujaf-138	21	11	entity	entity	NOUN
gujaf-138	21	12	’s	’s	PART
gujaf-138	21	13	accounting	accounting	NOUN
gujaf-138	21	14	year	year	NOUN
gujaf-138	21	15	end	end	NOUN
gujaf-138	21	16	as	as	ADV
gujaf-138	21	17	well	well	ADV
gujaf-138	21	18	as	as	ADP
gujaf-138	21	19	the	the	DET
gujaf-138	21	20	publication	publication	NOUN
gujaf-138	21	21	of	of	ADP
gujaf-138	21	22	the	the	DET
gujaf-138	21	23	financial	financial	ADJ
gujaf-138	21	24	report	report	NOUN
gujaf-138	21	25	to	to	ADP
gujaf-138	21	26	the	the	DET
gujaf-138	21	27	various	various	ADJ
gujaf-138	21	28	users	user	NOUN
gujaf-138	21	29	of	of	ADP
gujaf-138	21	30	accounting	accounting	NOUN
gujaf-138	21	31	information	information	NOUN
gujaf-138	21	32	(	(	PUNCT
gujaf-138	21	33	oraka	oraka	ADV
gujaf-138	21	34	et	et	PROPN
gujaf-138	21	35	al	al	PROPN
gujaf-138	21	36	.	.	PROPN
gujaf-138	21	37	,	,	PUNCT
gujaf-138	21	38	2019	2019	NUM
gujaf-138	21	39	)	)	PUNCT
gujaf-138	21	40	.	.	PUNCT
gujaf-138	22	1	financial	financial	ADJ
gujaf-138	22	2	reporting	reporting	NOUN
gujaf-138	22	3	timeliness	timeliness	NOUN
gujaf-138	22	4	can	can	AUX
gujaf-138	22	5	be	be	AUX
gujaf-138	22	6	associated	associate	VERB
gujaf-138	22	7	with	with	ADP
gujaf-138	22	8	the	the	DET
gujaf-138	22	9	corporate	corporate	ADJ
gujaf-138	22	10	characteristics	characteristic	NOUN
gujaf-138	22	11	of	of	ADP
gujaf-138	22	12	board	board	NOUN
gujaf-138	22	13	.	.	PUNCT
gujaf-138	23	1	board	board	NOUN
gujaf-138	23	2	characteristics	characteristic	NOUN
gujaf-138	23	3	can	can	AUX
gujaf-138	23	4	be	be	AUX
gujaf-138	23	5	seen	see	VERB
gujaf-138	23	6	as	as	ADP
gujaf-138	23	7	those	those	DET
gujaf-138	23	8	attributes	attribute	NOUN
gujaf-138	23	9	that	that	PRON
gujaf-138	23	10	influences	influence	VERB
gujaf-138	23	11	board	board	NOUN
gujaf-138	23	12	composition	composition	NOUN
gujaf-138	23	13	(	(	PUNCT
gujaf-138	23	14	mehdi	mehdi	PROPN
gujaf-138	23	15	&	&	CCONJ
gujaf-138	23	16	shiva	shiva	PROPN
gujaf-138	23	17	,	,	PUNCT
gujaf-138	23	18	2015	2015	NUM
gujaf-138	23	19	)	)	PUNCT
gujaf-138	23	20	.	.	PUNCT
gujaf-138	24	1	in	in	ADP
gujaf-138	24	2	the	the	DET
gujaf-138	24	3	view	view	NOUN
gujaf-138	24	4	of	of	ADP
gujaf-138	24	5	bakare	bakare	PROPN
gujaf-138	24	6	et	et	PROPN
gujaf-138	24	7	al	al	PROPN
gujaf-138	24	8	.	.	PUNCT
gujaf-138	25	1	(	(	PUNCT
gujaf-138	25	2	2018	2018	NUM
gujaf-138	25	3	)	)	PUNCT
gujaf-138	25	4	,	,	PUNCT
gujaf-138	25	5	board	board	NOUN
gujaf-138	25	6	characteristics	characteristic	NOUN
gujaf-138	25	7	consist	consist	VERB
gujaf-138	25	8	of	of	ADP
gujaf-138	25	9	age	age	NOUN
gujaf-138	25	10	diversity	diversity	NOUN
gujaf-138	25	11	,	,	PUNCT
gujaf-138	25	12	board	board	NOUN
gujaf-138	25	13	independence	independence	NOUN
gujaf-138	25	14	,	,	PUNCT
gujaf-138	25	15	board	board	NOUN
gujaf-138	25	16	meeting	meeting	NOUN
gujaf-138	25	17	,	,	PUNCT
gujaf-138	25	18	gender	gender	NOUN
gujaf-138	25	19	diversity	diversity	NOUN
gujaf-138	25	20	as	as	ADV
gujaf-138	25	21	well	well	ADV
gujaf-138	25	22	as	as	ADP
gujaf-138	25	23	board	board	NOUN
gujaf-138	25	24	size	size	NOUN
gujaf-138	25	25	as	as	SCONJ
gujaf-138	25	26	reported	report	VERB
gujaf-138	25	27	by	by	ADP
gujaf-138	25	28	several	several	ADJ
gujaf-138	25	29	studies	study	NOUN
gujaf-138	25	30	.	.	PUNCT
gujaf-138	26	1	abdullah	abdullah	PROPN
gujaf-138	26	2	(	(	PUNCT
gujaf-138	26	3	2007	2007	NUM
gujaf-138	26	4	)	)	PUNCT
gujaf-138	26	5	argued	argue	VERB
gujaf-138	26	6	that	that	SCONJ
gujaf-138	26	7	characteristics	characteristic	NOUN
gujaf-138	26	8	of	of	ADP
gujaf-138	26	9	corporate	corporate	ADJ
gujaf-138	26	10	board	board	NOUN
gujaf-138	26	11	are	be	AUX
gujaf-138	26	12	related	relate	VERB
gujaf-138	26	13	with	with	ADP
gujaf-138	26	14	the	the	DET
gujaf-138	26	15	timeliness	timeliness	NOUN
gujaf-138	26	16	of	of	ADP
gujaf-138	26	17	reporting	reporting	NOUN
gujaf-138	26	18	,	,	PUNCT
gujaf-138	26	19	as	as	ADP
gujaf-138	26	20	the	the	DET
gujaf-138	26	21	highest	high	ADJ
gujaf-138	26	22	internal	internal	ADJ
gujaf-138	26	23	corporate	corporate	ADJ
gujaf-138	26	24	governance	governance	NOUN
gujaf-138	26	25	system	system	NOUN
gujaf-138	26	26	.	.	PUNCT
gujaf-138	27	1	but	but	CCONJ
gujaf-138	27	2	the	the	DET
gujaf-138	27	3	manner	manner	NOUN
gujaf-138	27	4	at	at	ADP
gujaf-138	27	5	which	which	PRON
gujaf-138	27	6	these	these	DET
gujaf-138	27	7	various	various	ADJ
gujaf-138	27	8	board	board	NOUN
gujaf-138	27	9	characteristics	characteristic	NOUN
gujaf-138	27	10	relate	relate	VERB
gujaf-138	27	11	or	or	CCONJ
gujaf-138	27	12	associate	associate	VERB
gujaf-138	27	13	with	with	ADP
gujaf-138	27	14	financial	financial	ADJ
gujaf-138	27	15	reporting	reporting	NOUN
gujaf-138	27	16	timeliness	timeliness	NOUN
gujaf-138	27	17	remain	remain	VERB
gujaf-138	27	18	a	a	DET
gujaf-138	27	19	crucial	crucial	ADJ
gujaf-138	27	20	issue	issue	NOUN
gujaf-138	27	21	to	to	PART
gujaf-138	27	22	be	be	AUX
gujaf-138	27	23	examined	examine	VERB
gujaf-138	27	24	.	.	PUNCT
gujaf-138	28	1	several	several	ADJ
gujaf-138	28	2	studies	study	NOUN
gujaf-138	28	3	have	have	AUX
gujaf-138	28	4	examined	examine	VERB
gujaf-138	28	5	issues	issue	NOUN
gujaf-138	28	6	relating	relate	VERB
gujaf-138	28	7	to	to	ADP
gujaf-138	28	8	board	board	NOUN
gujaf-138	28	9	characteristics	characteristic	NOUN
gujaf-138	28	10	and	and	CCONJ
gujaf-138	28	11	financial	financial	ADJ
gujaf-138	28	12	reporting	reporting	NOUN
gujaf-138	28	13	timeliness	timeliness	NOUN
gujaf-138	28	14	of	of	ADP
gujaf-138	28	15	both	both	DET
gujaf-138	28	16	developed	developed	ADJ
gujaf-138	28	17	and	and	CCONJ
gujaf-138	28	18	developing	develop	VERB
gujaf-138	28	19	countries	country	NOUN
gujaf-138	28	20	asiriuwa	asiriuwa	VERB
gujaf-138	28	21	et	et	PROPN
gujaf-138	28	22	al	al	PROPN
gujaf-138	28	23	.	.	PROPN
gujaf-138	28	24	,	,	PUNCT
gujaf-138	28	25	2021	2021	NUM
gujaf-138	28	26	;	;	PUNCT
gujaf-138	28	27	(	(	PUNCT
gujaf-138	28	28	bakare	bakare	NOUN
gujaf-138	28	29	et	et	PROPN
gujaf-138	28	30	al	al	PROPN
gujaf-138	28	31	.	.	PROPN
gujaf-138	28	32	,	,	PUNCT
gujaf-138	28	33	2018	2018	NUM
gujaf-138	28	34	;	;	PUNCT
gujaf-138	28	35	mansour	mansour	PROPN
gujaf-138	28	36	et	et	PROPN
gujaf-138	28	37	al	al	PROPN
gujaf-138	28	38	.	.	PROPN
gujaf-138	28	39	,	,	PUNCT
gujaf-138	28	40	2016	2016	NUM
gujaf-138	28	41	)	)	PUNCT
gujaf-138	28	42	;	;	PUNCT
gujaf-138	28	43	nguyen	nguyen	NOUN
gujaf-138	28	44	et	et	PROPN
gujaf-138	28	45	al	al	PROPN
gujaf-138	28	46	.	.	PROPN
gujaf-138	28	47	,	,	PUNCT
gujaf-138	28	48	2021	2021	NUM
gujaf-138	28	49	;	;	PUNCT
gujaf-138	28	50	ogbaisi	ogbaisi	PROPN
gujaf-138	28	51	et	et	PROPN
gujaf-138	28	52	al	al	PROPN
gujaf-138	28	53	.	.	PROPN
gujaf-138	28	54	,	,	PUNCT
gujaf-138	28	55	2019	2019	NUM
gujaf-138	28	56	.	.	PUNCT
gujaf-138	29	1	despite	despite	SCONJ
gujaf-138	29	2	several	several	ADJ
gujaf-138	29	3	studies	study	NOUN
gujaf-138	29	4	on	on	ADP
gujaf-138	29	5	this	this	DET
gujaf-138	29	6	area	area	NOUN
gujaf-138	29	7	,	,	PUNCT
gujaf-138	29	8	none	none	NOUN
gujaf-138	29	9	of	of	ADP
gujaf-138	29	10	these	these	DET
gujaf-138	29	11	studies	study	NOUN
gujaf-138	29	12	have	have	AUX
gujaf-138	29	13	examined	examine	VERB
gujaf-138	29	14	distress	distress	NOUN
gujaf-138	29	15	likelihood	likelihood	NOUN
gujaf-138	29	16	zone	zone	NOUN
gujaf-138	29	17	firms	firm	NOUN
gujaf-138	29	18	in	in	ADP
gujaf-138	29	19	nigeria	nigeria	PROPN
gujaf-138	29	20	.	.	PUNCT
gujaf-138	30	1	therefore	therefore	ADV
gujaf-138	30	2	,	,	PUNCT
gujaf-138	30	3	this	this	DET
gujaf-138	30	4	study	study	NOUN
gujaf-138	30	5	sort	sort	NOUN
gujaf-138	30	6	to	to	PART
gujaf-138	30	7	fill	fill	VERB
gujaf-138	30	8	this	this	DET
gujaf-138	30	9	gap	gap	NOUN
gujaf-138	30	10	by	by	ADP
gujaf-138	30	11	employing	employ	VERB
gujaf-138	30	12	altman	altman	PROPN
gujaf-138	30	13	z	z	PROPN
gujaf-138	30	14	-	-	PUNCT
gujaf-138	30	15	score	score	NOUN
gujaf-138	30	16	methodological	methodological	ADJ
gujaf-138	30	17	approach	approach	NOUN
gujaf-138	30	18	in	in	ADP
gujaf-138	30	19	the	the	DET
gujaf-138	30	20	computation	computation	NOUN
gujaf-138	30	21	of	of	ADP
gujaf-138	30	22	the	the	DET
gujaf-138	30	23	study	study	NOUN
gujaf-138	30	24	of	of	ADP
gujaf-138	30	25	distress	distress	NOUN
gujaf-138	30	26	likelihood	likelihood	NOUN
gujaf-138	30	27	zone	zone	NOUN
gujaf-138	30	28	of	of	ADP
gujaf-138	30	29	non	non	ADJ
gujaf-138	30	30	-	-	ADJ
gujaf-138	30	31	financial	financial	ADJ
gujaf-138	30	32	quoted	quote	VERB
gujaf-138	30	33	firms	firm	NOUN
gujaf-138	30	34	covering	cover	VERB
gujaf-138	30	35	a	a	DET
gujaf-138	30	36	period	period	NOUN
gujaf-138	30	37	of	of	ADP
gujaf-138	30	38	(	(	PUNCT
gujaf-138	30	39	2012	2012	NUM
gujaf-138	30	40	-	-	SYM
gujaf-138	30	41	2021	2021	NUM
gujaf-138	30	42	)	)	PUNCT
gujaf-138	30	43	.	.	PUNCT
gujaf-138	31	1	however	however	ADV
gujaf-138	31	2	,	,	PUNCT
gujaf-138	31	3	this	this	DET
gujaf-138	31	4	study	study	NOUN
gujaf-138	31	5	introduces	introduce	VERB
gujaf-138	31	6	variables	variable	NOUN
gujaf-138	31	7	like	like	ADP
gujaf-138	31	8	board	board	NOUN
gujaf-138	31	9	independence	independence	NOUN
gujaf-138	31	10	as	as	ADV
gujaf-138	31	11	well	well	ADV
gujaf-138	31	12	as	as	ADP
gujaf-138	31	13	board	board	NOUN
gujaf-138	31	14	size	size	NOUN
gujaf-138	31	15	which	which	PRON
gujaf-138	31	16	to	to	ADP
gujaf-138	31	17	the	the	DET
gujaf-138	31	18	best	good	ADJ
gujaf-138	31	19	of	of	ADP
gujaf-138	31	20	the	the	DET
gujaf-138	31	21	researchers	researcher	NOUN
gujaf-138	31	22	’	’	PART
gujaf-138	31	23	awareness	awareness	NOUN
gujaf-138	31	24	,	,	PUNCT
gujaf-138	31	25	studies	study	NOUN
gujaf-138	31	26	from	from	ADP
gujaf-138	31	27	nigeria	nigeria	PROPN
gujaf-138	31	28	have	have	AUX
gujaf-138	31	29	not	not	PART
gujaf-138	31	30	recognised	recognise	VERB
gujaf-138	31	31	with	with	ADP
gujaf-138	31	32	the	the	DET
gujaf-138	31	33	relevance	relevance	NOUN
gujaf-138	31	34	of	of	ADP
gujaf-138	31	35	altman	altman	PROPN
gujaf-138	31	36	z	z	PROPN
gujaf-138	31	37	-	-	PUNCT
gujaf-138	31	38	score	score	NOUN
gujaf-138	31	39	methodological	methodological	ADJ
gujaf-138	31	40	approach	approach	NOUN
gujaf-138	31	41	in	in	ADP
gujaf-138	31	42	sorting	sort	VERB
gujaf-138	31	43	companies	company	NOUN
gujaf-138	31	44	that	that	PRON
gujaf-138	31	45	falls	fall	VERB
gujaf-138	31	46	within	within	ADP
gujaf-138	31	47	the	the	DET
gujaf-138	31	48	distress	distress	NOUN
gujaf-138	31	49	likelihood	likelihood	NOUN
gujaf-138	31	50	zone	zone	NOUN
gujaf-138	31	51	firms	firm	NOUN
gujaf-138	31	52	in	in	ADP
gujaf-138	31	53	3	3	NUM
gujaf-138	31	54	relation	relation	NOUN
gujaf-138	31	55	to	to	ADP
gujaf-138	31	56	financial	financial	ADJ
gujaf-138	31	57	reporting	reporting	NOUN
gujaf-138	31	58	timeliness	timeliness	NOUN
gujaf-138	31	59	in	in	ADP
gujaf-138	31	60	nigeria	nigeria	PROPN
gujaf-138	31	61	.	.	PUNCT
gujaf-138	32	1	firms	firm	NOUN
gujaf-138	32	2	with	with	ADP
gujaf-138	32	3	z	z	NOUN
gujaf-138	32	4	–	–	PUNCT
gujaf-138	32	5	score	score	NOUN
gujaf-138	32	6	of	of	ADP
gujaf-138	32	7	<	<	X
gujaf-138	32	8	1.8	1.8	NUM
gujaf-138	32	9	are	be	AUX
gujaf-138	32	10	in	in	ADP
gujaf-138	32	11	distress	distress	NOUN
gujaf-138	32	12	zone	zone	NOUN
gujaf-138	32	13	and	and	CCONJ
gujaf-138	32	14	will	will	AUX
gujaf-138	32	15	be	be	AUX
gujaf-138	32	16	treated	treat	VERB
gujaf-138	32	17	as	as	ADP
gujaf-138	32	18	firms	firm	NOUN
gujaf-138	32	19	that	that	PRON
gujaf-138	32	20	are	be	AUX
gujaf-138	32	21	financially	financially	ADV
gujaf-138	32	22	distressed	distressed	ADJ
gujaf-138	32	23	(	(	PUNCT
gujaf-138	32	24	alman	alman	NOUN
gujaf-138	32	25	,	,	PUNCT
gujaf-138	32	26	1968	1968	NUM
gujaf-138	32	27	)	)	PUNCT
gujaf-138	32	28	.	.	PUNCT
gujaf-138	33	1	this	this	DET
gujaf-138	33	2	study	study	NOUN
gujaf-138	33	3	generally	generally	ADV
gujaf-138	33	4	assessed	assess	VERB
gujaf-138	33	5	board	board	NOUN
gujaf-138	33	6	characteristics	characteristic	NOUN
gujaf-138	33	7	and	and	CCONJ
gujaf-138	33	8	financial	financial	ADJ
gujaf-138	33	9	reporting	reporting	NOUN
gujaf-138	33	10	timeliness	timeliness	NOUN
gujaf-138	33	11	of	of	ADP
gujaf-138	33	12	distress	distress	NOUN
gujaf-138	33	13	likelihood	likelihood	NOUN
gujaf-138	33	14	zone	zone	NOUN
gujaf-138	33	15	firms	firm	NOUN
gujaf-138	33	16	in	in	ADP
gujaf-138	33	17	nigeria	nigeria	PROPN
gujaf-138	33	18	,	,	PUNCT
gujaf-138	33	19	while	while	SCONJ
gujaf-138	33	20	it	it	PRON
gujaf-138	33	21	specifically	specifically	ADV
gujaf-138	33	22	:	:	PUNCT
gujaf-138	33	23	i.	i.	PROPN
gujaf-138	33	24	examine	examine	VERB
gujaf-138	33	25	the	the	DET
gujaf-138	33	26	relationship	relationship	NOUN
gujaf-138	33	27	between	between	ADP
gujaf-138	33	28	board	board	NOUN
gujaf-138	33	29	independence	independence	NOUN
gujaf-138	33	30	and	and	CCONJ
gujaf-138	33	31	financial	financial	ADJ
gujaf-138	33	32	reporting	reporting	NOUN
gujaf-138	33	33	timeliness	timeliness	NOUN
gujaf-138	33	34	of	of	ADP
gujaf-138	33	35	distress	distress	NOUN
gujaf-138	33	36	likelihood	likelihood	NOUN
gujaf-138	33	37	zone	zone	NOUN
gujaf-138	33	38	firms	firm	NOUN
gujaf-138	33	39	in	in	ADP
gujaf-138	33	40	nigeria	nigeria	PROPN
gujaf-138	33	41	.	.	PUNCT
gujaf-138	34	1	ii	ii	PROPN
gujaf-138	34	2	.	.	PROPN
gujaf-138	34	3	ascertain	ascertain	VERB
gujaf-138	34	4	the	the	DET
gujaf-138	34	5	relationship	relationship	NOUN
gujaf-138	34	6	between	between	ADP
gujaf-138	34	7	board	board	NOUN
gujaf-138	34	8	size	size	NOUN
gujaf-138	34	9	and	and	CCONJ
gujaf-138	34	10	financial	financial	ADJ
gujaf-138	34	11	reporting	reporting	NOUN
gujaf-138	34	12	timeliness	timeliness	NOUN
gujaf-138	34	13	of	of	ADP
gujaf-138	34	14	distress	distress	NOUN
gujaf-138	34	15	likelihood	likelihood	NOUN
gujaf-138	34	16	zone	zone	NOUN
gujaf-138	34	17	firms	firm	NOUN
gujaf-138	34	18	in	in	ADP
gujaf-138	34	19	nigeria	nigeria	PROPN
gujaf-138	34	20	.	.	PUNCT
gujaf-138	35	1	2	2	X
gujaf-138	35	2	.	.	X
gujaf-138	35	3	literature	literature	PROPN
gujaf-138	35	4	review	review	VERB
gujaf-138	35	5	relevant	relevant	ADJ
gujaf-138	35	6	literature	literature	NOUN
gujaf-138	35	7	regarding	regard	VERB
gujaf-138	35	8	board	board	NOUN
gujaf-138	35	9	characteristics	characteristic	NOUN
gujaf-138	35	10	as	as	ADV
gujaf-138	35	11	well	well	ADV
gujaf-138	35	12	as	as	ADP
gujaf-138	35	13	timeliness	timeliness	NOUN
gujaf-138	35	14	of	of	ADP
gujaf-138	35	15	financial	financial	ADJ
gujaf-138	35	16	reporting	reporting	NOUN
gujaf-138	35	17	is	be	AUX
gujaf-138	35	18	discussed	discuss	VERB
gujaf-138	35	19	in	in	ADP
gujaf-138	35	20	this	this	DET
gujaf-138	35	21	very	very	ADJ
gujaf-138	35	22	section	section	NOUN
gujaf-138	35	23	.	.	PUNCT
gujaf-138	36	1	the	the	DET
gujaf-138	36	2	section	section	NOUN
gujaf-138	36	3	offers	offer	VERB
gujaf-138	36	4	clear	clear	ADJ
gujaf-138	36	5	relationships	relationship	NOUN
gujaf-138	36	6	between	between	ADP
gujaf-138	36	7	the	the	DET
gujaf-138	36	8	variables	variable	NOUN
gujaf-138	36	9	that	that	PRON
gujaf-138	36	10	are	be	AUX
gujaf-138	36	11	studied	study	VERB
gujaf-138	36	12	as	as	ADV
gujaf-138	36	13	well	well	ADV
gujaf-138	36	14	as	as	ADP
gujaf-138	36	15	the	the	DET
gujaf-138	36	16	theoretical	theoretical	ADJ
gujaf-138	36	17	foundations	foundation	NOUN
gujaf-138	36	18	of	of	ADP
gujaf-138	36	19	the	the	DET
gujaf-138	36	20	research	research	NOUN
gujaf-138	36	21	.	.	PUNCT
gujaf-138	37	1	2.1	2.1	NUM
gujaf-138	37	2	financial	financial	ADJ
gujaf-138	37	3	reporting	reporting	NOUN
gujaf-138	37	4	timeliness	timeliness	NOUN
gujaf-138	37	5	financial	financial	ADJ
gujaf-138	37	6	reporting	reporting	NOUN
gujaf-138	37	7	timeliness	timeliness	NOUN
gujaf-138	37	8	is	be	AUX
gujaf-138	37	9	a	a	DET
gujaf-138	37	10	concept	concept	NOUN
gujaf-138	37	11	that	that	PRON
gujaf-138	37	12	is	be	AUX
gujaf-138	37	13	very	very	ADV
gujaf-138	37	14	crucial	crucial	ADJ
gujaf-138	37	15	to	to	ADP
gujaf-138	37	16	a	a	DET
gujaf-138	37	17	lot	lot	NOUN
gujaf-138	37	18	of	of	ADP
gujaf-138	37	19	users	user	NOUN
gujaf-138	37	20	of	of	ADP
gujaf-138	37	21	accounting	account	VERB
gujaf-138	37	22	information	information	NOUN
gujaf-138	37	23	as	as	SCONJ
gujaf-138	37	24	it	it	PRON
gujaf-138	37	25	relates	relate	VERB
gujaf-138	37	26	to	to	ADP
gujaf-138	37	27	corporate	corporate	ADJ
gujaf-138	37	28	transparency	transparency	NOUN
gujaf-138	37	29	.	.	PUNCT
gujaf-138	38	1	timely	timely	ADJ
gujaf-138	38	2	financial	financial	ADJ
gujaf-138	38	3	reporting	reporting	NOUN
gujaf-138	38	4	is	be	AUX
gujaf-138	38	5	a	a	DET
gujaf-138	38	6	good	good	ADJ
gujaf-138	38	7	sign	sign	NOUN
gujaf-138	38	8	for	for	ADP
gujaf-138	38	9	healthy	healthy	ADJ
gujaf-138	38	10	financial	financial	ADJ
gujaf-138	38	11	market	market	NOUN
gujaf-138	38	12	(	(	PUNCT
gujaf-138	38	13	okaiwele	okaiwele	NOUN
gujaf-138	38	14	,	,	PUNCT
gujaf-138	38	15	2018	2018	NUM
gujaf-138	38	16	)	)	PUNCT
gujaf-138	38	17	.	.	PUNCT
gujaf-138	39	1	the	the	DET
gujaf-138	39	2	need	need	NOUN
gujaf-138	39	3	for	for	ADP
gujaf-138	39	4	timely	timely	ADJ
gujaf-138	39	5	financial	financial	ADJ
gujaf-138	39	6	reporting	reporting	NOUN
gujaf-138	39	7	is	be	AUX
gujaf-138	39	8	paramount	paramount	ADJ
gujaf-138	39	9	to	to	PART
gujaf-138	39	10	develop	develop	VERB
gujaf-138	39	11	and	and	CCONJ
gujaf-138	39	12	developing	develop	VERB
gujaf-138	39	13	countries	country	NOUN
gujaf-138	39	14	as	as	SCONJ
gujaf-138	39	15	most	most	ADJ
gujaf-138	39	16	countries	country	NOUN
gujaf-138	39	17	of	of	ADP
gujaf-138	39	18	the	the	DET
gujaf-138	39	19	world	world	NOUN
gujaf-138	39	20	regulate	regulate	VERB
gujaf-138	39	21	the	the	DET
gujaf-138	39	22	timing	timing	NOUN
gujaf-138	39	23	of	of	ADP
gujaf-138	39	24	annual	annual	ADJ
gujaf-138	39	25	financial	financial	ADJ
gujaf-138	39	26	statements	statement	NOUN
gujaf-138	39	27	and	and	CCONJ
gujaf-138	39	28	reports	report	NOUN
gujaf-138	39	29	of	of	ADP
gujaf-138	39	30	listed	list	VERB
gujaf-138	39	31	entities	entity	NOUN
gujaf-138	39	32	(	(	PUNCT
gujaf-138	39	33	adedeji	adedeji	NOUN
gujaf-138	39	34	et	et	PROPN
gujaf-138	39	35	al	al	PROPN
gujaf-138	39	36	.	.	PROPN
gujaf-138	39	37	,	,	PUNCT
gujaf-138	39	38	2020	2020	NUM
gujaf-138	39	39	)	)	PUNCT
gujaf-138	39	40	.	.	PUNCT
gujaf-138	40	1	in	in	ADP
gujaf-138	40	2	existing	exist	VERB
gujaf-138	40	3	literature	literature	NOUN
gujaf-138	40	4	,	,	PUNCT
gujaf-138	40	5	financial	financial	ADJ
gujaf-138	40	6	reporting	reporting	NOUN
gujaf-138	40	7	timeliness	timeliness	NOUN
gujaf-138	40	8	has	have	AUX
gujaf-138	40	9	been	be	AUX
gujaf-138	40	10	defined	define	VERB
gujaf-138	40	11	from	from	ADP
gujaf-138	40	12	diverse	diverse	ADJ
gujaf-138	40	13	perspectives	perspective	NOUN
gujaf-138	40	14	.	.	PUNCT
gujaf-138	41	1	oladipupo	oladipupo	NOUN
gujaf-138	41	2	and	and	CCONJ
gujaf-138	41	3	ilaboya	ilaboya	ADJ
gujaf-138	41	4	(	(	PUNCT
gujaf-138	41	5	2013	2013	NUM
gujaf-138	41	6	)	)	PUNCT
gujaf-138	41	7	see	see	VERB
gujaf-138	41	8	timeliness	timeliness	NOUN
gujaf-138	41	9	as	as	ADP
gujaf-138	41	10	the	the	DET
gujaf-138	41	11	period	period	NOUN
gujaf-138	41	12	between	between	ADP
gujaf-138	41	13	the	the	DET
gujaf-138	41	14	end	end	NOUN
gujaf-138	41	15	of	of	ADP
gujaf-138	41	16	fiscal	fiscal	ADJ
gujaf-138	41	17	year	year	NOUN
gujaf-138	41	18	as	as	ADV
gujaf-138	41	19	well	well	ADV
gujaf-138	41	20	as	as	ADP
gujaf-138	41	21	the	the	DET
gujaf-138	41	22	audit	audit	NOUN
gujaf-138	41	23	report	report	NOUN
gujaf-138	41	24	date	date	NOUN
gujaf-138	41	25	.	.	PUNCT
gujaf-138	42	1	2.2	2.2	NUM
gujaf-138	42	2	board	board	NOUN
gujaf-138	42	3	characteristics	characteristic	NOUN
gujaf-138	42	4	financial	financial	ADJ
gujaf-138	42	5	reporting	reporting	NOUN
gujaf-138	42	6	timeliness	timeliness	NOUN
gujaf-138	42	7	can	can	AUX
gujaf-138	42	8	as	as	ADV
gujaf-138	42	9	well	well	ADV
gujaf-138	42	10	be	be	AUX
gujaf-138	42	11	determined	determine	VERB
gujaf-138	42	12	by	by	ADP
gujaf-138	42	13	looking	look	VERB
gujaf-138	42	14	at	at	ADP
gujaf-138	42	15	the	the	DET
gujaf-138	42	16	various	various	ADJ
gujaf-138	42	17	characteristics	characteristic	NOUN
gujaf-138	42	18	relating	relate	VERB
gujaf-138	42	19	to	to	ADP
gujaf-138	42	20	the	the	DET
gujaf-138	42	21	board	board	NOUN
gujaf-138	42	22	,	,	PUNCT
gujaf-138	42	23	but	but	CCONJ
gujaf-138	42	24	the	the	DET
gujaf-138	42	25	ways	way	NOUN
gujaf-138	42	26	at	at	ADP
gujaf-138	42	27	which	which	PRON
gujaf-138	42	28	these	these	DET
gujaf-138	42	29	various	various	ADJ
gujaf-138	42	30	characteristic	characteristic	ADJ
gujaf-138	42	31	associate	associate	NOUN
gujaf-138	42	32	with	with	ADP
gujaf-138	42	33	financial	financial	ADJ
gujaf-138	42	34	reporting	reporting	NOUN
gujaf-138	42	35	timeliness	timeliness	NOUN
gujaf-138	42	36	remains	remain	VERB
gujaf-138	42	37	an	an	DET
gujaf-138	42	38	essential	essential	ADJ
gujaf-138	42	39	issue	issue	NOUN
gujaf-138	42	40	to	to	PART
gujaf-138	42	41	be	be	AUX
gujaf-138	42	42	investigated	investigate	VERB
gujaf-138	42	43	.	.	PUNCT
gujaf-138	43	1	characteristics	characteristic	NOUN
gujaf-138	43	2	of	of	ADP
gujaf-138	43	3	corporate	corporate	ADJ
gujaf-138	43	4	board	board	NOUN
gujaf-138	43	5	are	be	AUX
gujaf-138	43	6	important	important	ADJ
gujaf-138	43	7	factors	factor	NOUN
gujaf-138	43	8	of	of	ADP
gujaf-138	43	9	the	the	DET
gujaf-138	43	10	timeliness	timeliness	NOUN
gujaf-138	43	11	of	of	ADP
gujaf-138	43	12	corporate	corporate	ADJ
gujaf-138	43	13	annual	annual	ADJ
gujaf-138	43	14	reports	report	NOUN
gujaf-138	43	15	(	(	PUNCT
gujaf-138	43	16	wu	wu	PROPN
gujaf-138	43	17	et	et	PROPN
gujaf-138	43	18	al	al	PROPN
gujaf-138	43	19	.	.	PROPN
gujaf-138	43	20	,	,	PUNCT
gujaf-138	43	21	2008	2008	NUM
gujaf-138	43	22	)	)	PUNCT
gujaf-138	43	23	.	.	PUNCT
gujaf-138	44	1	board	board	NOUN
gujaf-138	44	2	characteristics	characteristic	NOUN
gujaf-138	44	3	are	be	AUX
gujaf-138	44	4	related	relate	VERB
gujaf-138	44	5	to	to	ADP
gujaf-138	44	6	board	board	NOUN
gujaf-138	44	7	mechanisms	mechanism	NOUN
gujaf-138	44	8	or	or	CCONJ
gujaf-138	44	9	distinctiveness	distinctiveness	NOUN
gujaf-138	44	10	.	.	PUNCT
gujaf-138	45	1	board	board	NOUN
gujaf-138	45	2	characteristics	characteristic	NOUN
gujaf-138	45	3	entail	entail	VERB
gujaf-138	45	4	certain	certain	ADJ
gujaf-138	45	5	mechanisms	mechanism	NOUN
gujaf-138	45	6	that	that	PRON
gujaf-138	45	7	can	can	AUX
gujaf-138	45	8	help	help	VERB
gujaf-138	45	9	in	in	ADP
gujaf-138	45	10	straightening	straighten	VERB
gujaf-138	45	11	management	management	NOUN
gujaf-138	45	12	towards	towards	ADP
gujaf-138	45	13	proper	proper	ADJ
gujaf-138	45	14	running	running	NOUN
gujaf-138	45	15	of	of	ADP
gujaf-138	45	16	the	the	DET
gujaf-138	45	17	firm	firm	NOUN
gujaf-138	45	18	on	on	ADP
gujaf-138	45	19	behalf	behalf	NOUN
gujaf-138	45	20	of	of	ADP
gujaf-138	45	21	the	the	DET
gujaf-138	45	22	owners	owner	NOUN
gujaf-138	45	23	(	(	PUNCT
gujaf-138	45	24	imasuen	imasuen	NOUN
gujaf-138	45	25	,	,	PUNCT
gujaf-138	45	26	2021	2021	NUM
gujaf-138	45	27	)	)	PUNCT
gujaf-138	45	28	.	.	PUNCT
gujaf-138	46	1	a	a	DET
gujaf-138	46	2	number	number	NOUN
gujaf-138	46	3	of	of	ADP
gujaf-138	46	4	board	board	NOUN
gujaf-138	46	5	4	4	NUM
gujaf-138	46	6	characteristics	characteristic	NOUN
gujaf-138	46	7	like	like	ADP
gujaf-138	46	8	the	the	DET
gujaf-138	46	9	duality	duality	NOUN
gujaf-138	46	10	,	,	PUNCT
gujaf-138	46	11	age	age	NOUN
gujaf-138	46	12	and	and	CCONJ
gujaf-138	46	13	seniority	seniority	NOUN
gujaf-138	46	14	of	of	ADP
gujaf-138	46	15	board	board	NOUN
gujaf-138	46	16	members	member	NOUN
gujaf-138	46	17	,	,	PUNCT
gujaf-138	46	18	proportion	proportion	NOUN
gujaf-138	46	19	of	of	ADP
gujaf-138	46	20	women	woman	NOUN
gujaf-138	46	21	directors	director	NOUN
gujaf-138	46	22	as	as	ADV
gujaf-138	46	23	well	well	ADV
gujaf-138	46	24	as	as	ADP
gujaf-138	46	25	change	change	NOUN
gujaf-138	46	26	of	of	ADP
gujaf-138	46	27	personnel	personnel	NOUN
gujaf-138	46	28	on	on	ADP
gujaf-138	46	29	the	the	DET
gujaf-138	46	30	board	board	NOUN
gujaf-138	46	31	of	of	ADP
gujaf-138	46	32	directors	director	NOUN
gujaf-138	46	33	do	do	AUX
gujaf-138	46	34	have	have	VERB
gujaf-138	46	35	effect	effect	NOUN
gujaf-138	46	36	on	on	ADP
gujaf-138	46	37	timeliness	timeliness	NOUN
gujaf-138	46	38	of	of	ADP
gujaf-138	46	39	financial	financial	ADJ
gujaf-138	46	40	statements	statement	NOUN
gujaf-138	46	41	(	(	PUNCT
gujaf-138	46	42	alsmady	alsmady	ADJ
gujaf-138	46	43	,	,	PUNCT
gujaf-138	46	44	2018	2018	NUM
gujaf-138	46	45	)	)	PUNCT
gujaf-138	46	46	.	.	PUNCT
gujaf-138	47	1	in	in	ADP
gujaf-138	47	2	the	the	DET
gujaf-138	47	3	same	same	ADJ
gujaf-138	47	4	vein	vein	NOUN
gujaf-138	47	5	,	,	PUNCT
gujaf-138	47	6	rabi	rabi	NOUN
gujaf-138	47	7	(	(	PUNCT
gujaf-138	47	8	2021	2021	NUM
gujaf-138	47	9	)	)	PUNCT
gujaf-138	47	10	indicated	indicate	VERB
gujaf-138	47	11	that	that	SCONJ
gujaf-138	47	12	board	board	NOUN
gujaf-138	47	13	characteristics	characteristic	NOUN
gujaf-138	47	14	are	be	AUX
gujaf-138	47	15	primarily	primarily	ADV
gujaf-138	47	16	investigated	investigate	VERB
gujaf-138	47	17	in	in	ADP
gujaf-138	47	18	terms	term	NOUN
gujaf-138	47	19	of	of	ADP
gujaf-138	47	20	foreign	foreign	ADJ
gujaf-138	47	21	directors	director	NOUN
gujaf-138	47	22	,	,	PUNCT
gujaf-138	47	23	independence	independence	NOUN
gujaf-138	47	24	,	,	PUNCT
gujaf-138	47	25	size	size	NOUN
gujaf-138	47	26	as	as	ADV
gujaf-138	47	27	well	well	ADV
gujaf-138	47	28	as	as	ADP
gujaf-138	47	29	composition	composition	NOUN
gujaf-138	47	30	of	of	ADP
gujaf-138	47	31	the	the	DET
gujaf-138	47	32	genders	gender	NOUN
gujaf-138	47	33	.	.	PUNCT
gujaf-138	48	1	2.2.1	2.2.1	NUM
gujaf-138	48	2	board	board	NOUN
gujaf-138	48	3	independence	independence	NOUN
gujaf-138	48	4	and	and	CCONJ
gujaf-138	48	5	financial	financial	ADJ
gujaf-138	48	6	reporting	reporting	NOUN
gujaf-138	48	7	timeliness	timeliness	NOUN
gujaf-138	48	8	board	board	NOUN
gujaf-138	48	9	independence	independence	NOUN
gujaf-138	48	10	has	have	AUX
gujaf-138	48	11	been	be	AUX
gujaf-138	48	12	found	find	VERB
gujaf-138	48	13	in	in	ADP
gujaf-138	48	14	prior	prior	ADJ
gujaf-138	48	15	literature	literature	NOUN
gujaf-138	48	16	as	as	ADP
gujaf-138	48	17	characteristics	characteristic	NOUN
gujaf-138	48	18	to	to	PART
gujaf-138	48	19	influence	influence	VERB
gujaf-138	48	20	financial	financial	ADJ
gujaf-138	48	21	reporting	reporting	NOUN
gujaf-138	48	22	timeliness	timeliness	NOUN
gujaf-138	48	23	.	.	PUNCT
gujaf-138	49	1	“	"	PUNCT
gujaf-138	49	2	one	one	NUM
gujaf-138	49	3	of	of	ADP
gujaf-138	49	4	the	the	DET
gujaf-138	49	5	most	most	ADV
gujaf-138	49	6	important	important	ADJ
gujaf-138	49	7	factors	factor	NOUN
gujaf-138	49	8	influencing	influence	VERB
gujaf-138	49	9	the	the	DET
gujaf-138	49	10	integrity	integrity	NOUN
gujaf-138	49	11	of	of	ADP
gujaf-138	49	12	the	the	DET
gujaf-138	49	13	process	process	NOUN
gujaf-138	49	14	of	of	ADP
gujaf-138	49	15	financial	financial	ADJ
gujaf-138	49	16	accounting	accounting	NOUN
gujaf-138	49	17	involves	involve	VERB
gujaf-138	49	18	board	board	NOUN
gujaf-138	49	19	of	of	ADP
gujaf-138	49	20	directors	director	NOUN
gujaf-138	49	21	whose	whose	DET
gujaf-138	49	22	responsibility	responsibility	NOUN
gujaf-138	49	23	is	be	AUX
gujaf-138	49	24	to	to	PART
gujaf-138	49	25	provide	provide	VERB
gujaf-138	49	26	independent	independent	ADJ
gujaf-138	49	27	oversight	oversight	NOUN
gujaf-138	49	28	of	of	ADP
gujaf-138	49	29	management	management	NOUN
gujaf-138	49	30	performance	performance	NOUN
gujaf-138	49	31	and	and	CCONJ
gujaf-138	49	32	to	to	PART
gujaf-138	49	33	hold	hold	VERB
gujaf-138	49	34	management	management	NOUN
gujaf-138	49	35	accountable	accountable	ADJ
gujaf-138	49	36	to	to	ADP
gujaf-138	49	37	shareholders	shareholder	NOUN
gujaf-138	49	38	”	"	PUNCT
gujaf-138	49	39	(	(	PUNCT
gujaf-138	49	40	miko	miko	NOUN
gujaf-138	49	41	&	&	CCONJ
gujaf-138	49	42	kamardin	kamardin	PROPN
gujaf-138	49	43	,	,	PUNCT
gujaf-138	49	44	2015	2015	NUM
gujaf-138	49	45	,	,	PUNCT
gujaf-138	49	46	p.	p.	NOUN
gujaf-138	49	47	2	2	NUM
gujaf-138	49	48	)	)	PUNCT
gujaf-138	49	49	.	.	PUNCT
gujaf-138	50	1	abdullah	abdullah	PROPN
gujaf-138	50	2	(	(	PUNCT
gujaf-138	50	3	2007	2007	NUM
gujaf-138	50	4	)	)	PUNCT
gujaf-138	50	5	assessed	assess	VERB
gujaf-138	50	6	audit	audit	NOUN
gujaf-138	50	7	committee	committee	NOUN
gujaf-138	50	8	,	,	PUNCT
gujaf-138	50	9	board	board	NOUN
gujaf-138	50	10	composition	composition	NOUN
gujaf-138	50	11	and	and	CCONJ
gujaf-138	50	12	corporate	corporate	ADJ
gujaf-138	50	13	financial	financial	ADJ
gujaf-138	50	14	reporting	reporting	NOUN
gujaf-138	50	15	timeliness	timeliness	NOUN
gujaf-138	50	16	in	in	ADP
gujaf-138	50	17	malaysia	malaysia	PROPN
gujaf-138	50	18	and	and	CCONJ
gujaf-138	50	19	data	datum	NOUN
gujaf-138	50	20	were	be	AUX
gujaf-138	50	21	sourced	source	VERB
gujaf-138	50	22	from	from	ADP
gujaf-138	50	23	the	the	DET
gujaf-138	50	24	main	main	ADJ
gujaf-138	50	25	board	board	NOUN
gujaf-138	50	26	stock	stock	NOUN
gujaf-138	50	27	exchange	exchange	NOUN
gujaf-138	50	28	of	of	ADP
gujaf-138	50	29	bursa	bursa	PROPN
gujaf-138	50	30	malaysia	malaysia	PROPN
gujaf-138	50	31	and	and	CCONJ
gujaf-138	50	32	the	the	DET
gujaf-138	50	33	particular	particular	ADJ
gujaf-138	50	34	period	period	NOUN
gujaf-138	50	35	was	be	AUX
gujaf-138	50	36	1998	1998	NUM
gujaf-138	50	37	to	to	ADP
gujaf-138	50	38	2000	2000	NUM
gujaf-138	50	39	.	.	PUNCT
gujaf-138	51	1	board	board	NOUN
gujaf-138	51	2	independence	independence	NOUN
gujaf-138	51	3	had	have	VERB
gujaf-138	51	4	a	a	DET
gujaf-138	51	5	significant	significant	ADJ
gujaf-138	51	6	as	as	ADV
gujaf-138	51	7	well	well	ADV
gujaf-138	51	8	as	as	ADP
gujaf-138	51	9	positive	positive	ADJ
gujaf-138	51	10	effect	effect	NOUN
gujaf-138	51	11	on	on	ADP
gujaf-138	51	12	corporate	corporate	ADJ
gujaf-138	51	13	financial	financial	ADJ
gujaf-138	51	14	reporting	reporting	NOUN
gujaf-138	51	15	timeliness	timeliness	NOUN
gujaf-138	51	16	.	.	PUNCT
gujaf-138	52	1	in	in	ADP
gujaf-138	52	2	the	the	DET
gujaf-138	52	3	same	same	ADJ
gujaf-138	52	4	vein	vein	NOUN
gujaf-138	52	5	,	,	PUNCT
gujaf-138	52	6	ohaka	ohaka	ADV
gujaf-138	52	7	and	and	CCONJ
gujaf-138	52	8	akani	akani	NOUN
gujaf-138	52	9	(	(	PUNCT
gujaf-138	52	10	2017	2017	NUM
gujaf-138	52	11	)	)	PUNCT
gujaf-138	52	12	did	do	VERB
gujaf-138	52	13	a	a	DET
gujaf-138	52	14	study	study	NOUN
gujaf-138	52	15	on	on	ADP
gujaf-138	52	16	timeliness	timeliness	NOUN
gujaf-138	52	17	as	as	ADV
gujaf-138	52	18	well	well	ADV
gujaf-138	52	19	as	as	ADP
gujaf-138	52	20	the	the	DET
gujaf-138	52	21	relevance	relevance	NOUN
gujaf-138	52	22	of	of	ADP
gujaf-138	52	23	financial	financial	ADJ
gujaf-138	52	24	reporting	reporting	NOUN
gujaf-138	52	25	of	of	ADP
gujaf-138	52	26	nigerian	nigerian	ADJ
gujaf-138	52	27	listed	list	VERB
gujaf-138	52	28	companies	company	NOUN
gujaf-138	52	29	.	.	PUNCT
gujaf-138	53	1	the	the	DET
gujaf-138	53	2	study	study	NOUN
gujaf-138	53	3	shows	show	VERB
gujaf-138	53	4	that	that	SCONJ
gujaf-138	53	5	why	why	SCONJ
gujaf-138	53	6	annual	annual	ADJ
gujaf-138	53	7	reports	report	NOUN
gujaf-138	53	8	are	be	AUX
gujaf-138	53	9	not	not	PART
gujaf-138	53	10	published	publish	VERB
gujaf-138	53	11	on	on	ADP
gujaf-138	53	12	time	time	NOUN
gujaf-138	53	13	by	by	ADP
gujaf-138	53	14	listed	list	VERB
gujaf-138	53	15	companies	company	NOUN
gujaf-138	53	16	is	be	AUX
gujaf-138	53	17	because	because	SCONJ
gujaf-138	53	18	the	the	DET
gujaf-138	53	19	accounts	account	NOUN
gujaf-138	53	20	need	need	VERB
gujaf-138	53	21	to	to	PART
gujaf-138	53	22	be	be	AUX
gujaf-138	53	23	audited	audit	VERB
gujaf-138	53	24	before	before	SCONJ
gujaf-138	53	25	it	it	PRON
gujaf-138	53	26	can	can	AUX
gujaf-138	53	27	be	be	AUX
gujaf-138	53	28	published	publish	VERB
gujaf-138	53	29	.	.	PUNCT
gujaf-138	54	1	however	however	ADV
gujaf-138	54	2	,	,	PUNCT
gujaf-138	54	3	timeliness	timeliness	NOUN
gujaf-138	54	4	enhance	enhance	NOUN
gujaf-138	54	5	decision	decision	NOUN
gujaf-138	54	6	making	making	NOUN
gujaf-138	54	7	,	,	PUNCT
gujaf-138	54	8	promotes	promote	VERB
gujaf-138	54	9	market	market	NOUN
gujaf-138	54	10	discipline	discipline	NOUN
gujaf-138	54	11	by	by	ADP
gujaf-138	54	12	reducing	reduce	VERB
gujaf-138	54	13	information	information	NOUN
gujaf-138	54	14	leakages	leakage	NOUN
gujaf-138	54	15	,	,	PUNCT
gujaf-138	54	16	reduce	reduce	VERB
gujaf-138	54	17	asymmetry	asymmetry	NOUN
gujaf-138	54	18	of	of	ADP
gujaf-138	54	19	information	information	NOUN
gujaf-138	54	20	in	in	ADP
gujaf-138	54	21	the	the	DET
gujaf-138	54	22	markets	market	NOUN
gujaf-138	54	23	and	and	CCONJ
gujaf-138	54	24	truncate	truncate	VERB
gujaf-138	54	25	insider	insider	NOUN
gujaf-138	54	26	abuses	abuse	NOUN
gujaf-138	54	27	.	.	PUNCT
gujaf-138	55	1	period	period	NOUN
gujaf-138	55	2	of	of	ADP
gujaf-138	55	3	the	the	DET
gujaf-138	55	4	study	study	NOUN
gujaf-138	55	5	was	be	AUX
gujaf-138	55	6	(	(	PUNCT
gujaf-138	55	7	2000	2000	NUM
gujaf-138	55	8	-	-	SYM
gujaf-138	55	9	2011	2011	NUM
gujaf-138	55	10	)	)	PUNCT
gujaf-138	55	11	while	while	SCONJ
gujaf-138	55	12	the	the	DET
gujaf-138	55	13	technique	technique	NOUN
gujaf-138	55	14	used	use	VERB
gujaf-138	55	15	in	in	ADP
gujaf-138	55	16	analysing	analyse	VERB
gujaf-138	55	17	the	the	DET
gujaf-138	55	18	data	data	NOUN
gujaf-138	55	19	is	be	AUX
gujaf-138	55	20	the	the	DET
gujaf-138	55	21	multiple	multiple	ADJ
gujaf-138	55	22	regressions	regression	NOUN
gujaf-138	55	23	.	.	PUNCT
gujaf-138	56	1	the	the	DET
gujaf-138	56	2	study	study	NOUN
gujaf-138	56	3	finds	find	VERB
gujaf-138	56	4	board	board	NOUN
gujaf-138	56	5	independence	independence	NOUN
gujaf-138	56	6	to	to	PART
gujaf-138	56	7	be	be	AUX
gujaf-138	56	8	significantly	significantly	ADV
gujaf-138	56	9	related	relate	VERB
gujaf-138	56	10	with	with	ADP
gujaf-138	56	11	the	the	DET
gujaf-138	56	12	timeliness	timeliness	NOUN
gujaf-138	56	13	of	of	ADP
gujaf-138	56	14	financial	financial	ADJ
gujaf-138	56	15	reporting	reporting	NOUN
gujaf-138	56	16	.	.	PUNCT
gujaf-138	57	1	ho1	ho1	NOUN
gujaf-138	57	2	:	:	PUNCT
gujaf-138	57	3	board	board	NOUN
gujaf-138	57	4	independence	independence	NOUN
gujaf-138	57	5	has	have	VERB
gujaf-138	57	6	no	no	DET
gujaf-138	57	7	significant	significant	ADJ
gujaf-138	57	8	relationship	relationship	NOUN
gujaf-138	57	9	with	with	ADP
gujaf-138	57	10	financial	financial	ADJ
gujaf-138	57	11	reporting	reporting	NOUN
gujaf-138	57	12	timeliness	timeliness	NOUN
gujaf-138	57	13	of	of	ADP
gujaf-138	57	14	distress	distress	NOUN
gujaf-138	57	15	likelihood	likelihood	NOUN
gujaf-138	57	16	zone	zone	NOUN
gujaf-138	57	17	firms	firm	NOUN
gujaf-138	57	18	in	in	ADP
gujaf-138	57	19	nigeria	nigeria	PROPN
gujaf-138	57	20	.	.	PUNCT
gujaf-138	58	1	2.2.2	2.2.2	NUM
gujaf-138	58	2	board	board	NOUN
gujaf-138	58	3	size	size	NOUN
gujaf-138	58	4	and	and	CCONJ
gujaf-138	58	5	financial	financial	ADJ
gujaf-138	58	6	reporting	reporting	NOUN
gujaf-138	58	7	timeliness	timeliness	NOUN
gujaf-138	58	8	size	size	NOUN
gujaf-138	58	9	is	be	AUX
gujaf-138	58	10	a	a	DET
gujaf-138	58	11	crucial	crucial	ADJ
gujaf-138	58	12	factor	factor	NOUN
gujaf-138	58	13	that	that	PRON
gujaf-138	58	14	can	can	AUX
gujaf-138	58	15	determine	determine	VERB
gujaf-138	58	16	an	an	DET
gujaf-138	58	17	effective	effective	ADJ
gujaf-138	58	18	operation	operation	NOUN
gujaf-138	58	19	of	of	ADP
gujaf-138	58	20	the	the	DET
gujaf-138	58	21	board	board	NOUN
gujaf-138	58	22	.	.	PUNCT
gujaf-138	59	1	size	size	NOUN
gujaf-138	59	2	of	of	ADP
gujaf-138	59	3	the	the	DET
gujaf-138	59	4	board	board	NOUN
gujaf-138	59	5	can	can	AUX
gujaf-138	59	6	be	be	AUX
gujaf-138	59	7	denoted	denote	VERB
gujaf-138	59	8	by	by	ADP
gujaf-138	59	9	the	the	DET
gujaf-138	59	10	total	total	ADJ
gujaf-138	59	11	number	number	NOUN
gujaf-138	59	12	of	of	ADP
gujaf-138	59	13	directors	director	NOUN
gujaf-138	59	14	that	that	PRON
gujaf-138	59	15	are	be	AUX
gujaf-138	59	16	on	on	ADP
gujaf-138	59	17	the	the	DET
gujaf-138	59	18	corporate	corporate	ADJ
gujaf-138	59	19	board	board	NOUN
gujaf-138	59	20	.	.	PUNCT
gujaf-138	60	1	according	accord	VERB
gujaf-138	60	2	to	to	ADP
gujaf-138	60	3	amah	amah	PROPN
gujaf-138	60	4	and	and	CCONJ
gujaf-138	60	5	ekwe	ekwe	NOUN
gujaf-138	60	6	(	(	PUNCT
gujaf-138	60	7	2021	2021	NUM
gujaf-138	60	8	)	)	PUNCT
gujaf-138	60	9	,	,	PUNCT
gujaf-138	60	10	the	the	DET
gujaf-138	60	11	total	total	ADJ
gujaf-138	60	12	number	number	NOUN
gujaf-138	60	13	of	of	ADP
gujaf-138	60	14	headcounts	headcount	NOUN
gujaf-138	60	15	of	of	ADP
gujaf-138	60	16	directors	director	NOUN
gujaf-138	60	17	that	that	PRON
gujaf-138	60	18	are	be	AUX
gujaf-138	60	19	seated	seat	VERB
gujaf-138	60	20	on	on	ADP
gujaf-138	60	21	the	the	DET
gujaf-138	60	22	corporate	corporate	ADJ
gujaf-138	60	23	board	board	NOUN
gujaf-138	60	24	is	be	AUX
gujaf-138	60	25	referred	refer	VERB
gujaf-138	60	26	to	to	ADP
gujaf-138	60	27	as	as	ADP
gujaf-138	60	28	board	board	NOUN
gujaf-138	60	29	size	size	NOUN
gujaf-138	60	30	.	.	PUNCT
gujaf-138	61	1	study	study	NOUN
gujaf-138	61	2	like	like	ADP
gujaf-138	61	3	nguyen	nguyen	NOUN
gujaf-138	61	4	et	et	PROPN
gujaf-138	61	5	al	al	PROPN
gujaf-138	61	6	.	.	PROPN
gujaf-138	62	1	(	(	PUNCT
gujaf-138	62	2	2021	2021	NUM
gujaf-138	62	3	,	,	PUNCT
gujaf-138	62	4	p.	p.	NOUN
gujaf-138	62	5	237	237	NUM
gujaf-138	62	6	)	)	PUNCT
gujaf-138	62	7	showed	show	VERB
gujaf-138	62	8	that	that	SCONJ
gujaf-138	62	9	a	a	DET
gujaf-138	62	10	“	"	PUNCT
gujaf-138	62	11	large	large	ADJ
gujaf-138	62	12	-	-	PUNCT
gujaf-138	62	13	scale	scale	NOUN
gujaf-138	62	14	board	board	NOUN
gujaf-138	62	15	of	of	ADP
gujaf-138	62	16	directors	director	NOUN
gujaf-138	62	17	will	will	AUX
gujaf-138	62	18	perform	perform	VERB
gujaf-138	62	19	management	management	NOUN
gujaf-138	62	20	and	and	CCONJ
gujaf-138	62	21	control	control	NOUN
gujaf-138	62	22	more	more	ADV
gujaf-138	62	23	effectively	effectively	ADV
gujaf-138	62	24	,	,	PUNCT
gujaf-138	62	25	eliminate	eliminate	VERB
gujaf-138	62	26	environmental	environmental	ADJ
gujaf-138	62	27	uncertainties	uncertainty	NOUN
gujaf-138	62	28	,	,	PUNCT
gujaf-138	62	29	and	and	CCONJ
gujaf-138	62	30	create	create	VERB
gujaf-138	62	31	favourable	favourable	ADJ
gujaf-138	62	32	conditions	condition	NOUN
gujaf-138	62	33	for	for	ADP
gujaf-138	62	34	independent	independent	ADJ
gujaf-138	62	35	auditors	auditor	NOUN
gujaf-138	62	36	to	to	PART
gujaf-138	62	37	conduct	conduct	VERB
gujaf-138	62	38	audits	audit	NOUN
gujaf-138	62	39	”	"	PUNCT
gujaf-138	62	40	.	.	PUNCT
gujaf-138	63	1	patrick	patrick	PROPN
gujaf-138	63	2	et	et	PROPN
gujaf-138	63	3	al	al	PROPN
gujaf-138	63	4	.	.	PROPN
gujaf-138	64	1	(	(	PUNCT
gujaf-138	64	2	2015	2015	NUM
gujaf-138	64	3	)	)	PUNCT
gujaf-138	64	4	highlighted	highlight	VERB
gujaf-138	64	5	that	that	SCONJ
gujaf-138	64	6	corporate	corporate	ADJ
gujaf-138	64	7	governance	governance	NOUN
gujaf-138	64	8	mechanism	mechanism	NOUN
gujaf-138	64	9	like	like	ADP
gujaf-138	64	10	5	5	NUM
gujaf-138	64	11	the	the	DET
gujaf-138	64	12	size	size	NOUN
gujaf-138	64	13	of	of	ADP
gujaf-138	64	14	the	the	DET
gujaf-138	64	15	corporate	corporate	ADJ
gujaf-138	64	16	board	board	NOUN
gujaf-138	64	17	has	have	VERB
gujaf-138	64	18	strong	strong	ADJ
gujaf-138	64	19	influence	influence	NOUN
gujaf-138	64	20	on	on	ADP
gujaf-138	64	21	the	the	DET
gujaf-138	64	22	timeliness	timeliness	NOUN
gujaf-138	64	23	of	of	ADP
gujaf-138	64	24	financial	financial	ADJ
gujaf-138	64	25	reporting	reporting	NOUN
gujaf-138	64	26	.	.	PUNCT
gujaf-138	65	1	variability	variability	NOUN
gujaf-138	65	2	of	of	ADP
gujaf-138	65	3	the	the	DET
gujaf-138	65	4	membership	membership	NOUN
gujaf-138	65	5	of	of	ADP
gujaf-138	65	6	corporate	corporate	ADJ
gujaf-138	65	7	board	board	NOUN
gujaf-138	65	8	with	with	ADP
gujaf-138	65	9	their	their	PRON
gujaf-138	65	10	desire	desire	NOUN
gujaf-138	65	11	to	to	PART
gujaf-138	65	12	reveal	reveal	VERB
gujaf-138	65	13	financial	financial	ADJ
gujaf-138	65	14	information	information	NOUN
gujaf-138	65	15	that	that	PRON
gujaf-138	65	16	is	be	AUX
gujaf-138	65	17	more	more	ADV
gujaf-138	65	18	timely	timely	ADJ
gujaf-138	65	19	will	will	AUX
gujaf-138	65	20	bring	bring	VERB
gujaf-138	65	21	attraction	attraction	NOUN
gujaf-138	65	22	to	to	ADP
gujaf-138	65	23	the	the	DET
gujaf-138	65	24	interest	interest	NOUN
gujaf-138	65	25	of	of	ADP
gujaf-138	65	26	many	many	ADJ
gujaf-138	65	27	investors	investor	NOUN
gujaf-138	65	28	(	(	PUNCT
gujaf-138	65	29	ezat	ezat	PROPN
gujaf-138	65	30	&	&	CCONJ
gujaf-138	65	31	el	el	PROPN
gujaf-138	65	32	-	-	PROPN
gujaf-138	65	33	masr	masr	PROPN
gujaf-138	65	34	,	,	PUNCT
gujaf-138	65	35	2008	2008	NUM
gujaf-138	65	36	)	)	PUNCT
gujaf-138	65	37	.	.	PUNCT
gujaf-138	66	1	this	this	PRON
gujaf-138	66	2	indicates	indicate	VERB
gujaf-138	66	3	that	that	SCONJ
gujaf-138	66	4	the	the	PRON
gujaf-138	66	5	bigger	big	ADJ
gujaf-138	66	6	the	the	DET
gujaf-138	66	7	corporate	corporate	ADJ
gujaf-138	66	8	board	board	NOUN
gujaf-138	66	9	,	,	PUNCT
gujaf-138	66	10	the	the	PRON
gujaf-138	66	11	larger	large	ADJ
gujaf-138	66	12	the	the	DET
gujaf-138	66	13	desire	desire	NOUN
gujaf-138	66	14	for	for	ADP
gujaf-138	66	15	more	more	ADV
gujaf-138	66	16	timely	timely	ADJ
gujaf-138	66	17	disclosures	disclosure	NOUN
gujaf-138	66	18	.	.	PUNCT
gujaf-138	67	1	on	on	ADP
gujaf-138	67	2	the	the	DET
gujaf-138	67	3	other	other	ADJ
gujaf-138	67	4	hand	hand	NOUN
gujaf-138	67	5	,	,	PUNCT
gujaf-138	67	6	zaitul	zaitul	NOUN
gujaf-138	67	7	and	and	CCONJ
gujaf-138	67	8	ilona	ilona	NOUN
gujaf-138	67	9	(	(	PUNCT
gujaf-138	67	10	2018	2018	NUM
gujaf-138	67	11	)	)	PUNCT
gujaf-138	67	12	revealed	reveal	VERB
gujaf-138	67	13	that	that	SCONJ
gujaf-138	67	14	corporate	corporate	ADJ
gujaf-138	67	15	board	board	NOUN
gujaf-138	67	16	that	that	PRON
gujaf-138	67	17	has	have	VERB
gujaf-138	67	18	a	a	DET
gujaf-138	67	19	bigger	big	ADJ
gujaf-138	67	20	size	size	NOUN
gujaf-138	67	21	have	have	VERB
gujaf-138	67	22	the	the	DET
gujaf-138	67	23	tendency	tendency	NOUN
gujaf-138	67	24	to	to	PART
gujaf-138	67	25	delay	delay	VERB
gujaf-138	67	26	when	when	SCONJ
gujaf-138	67	27	issuing	issue	VERB
gujaf-138	67	28	financial	financial	ADJ
gujaf-138	67	29	statements	statement	NOUN
gujaf-138	67	30	.	.	PUNCT
gujaf-138	68	1	in	in	ADP
gujaf-138	68	2	the	the	DET
gujaf-138	68	3	same	same	ADJ
gujaf-138	68	4	vein	vein	NOUN
gujaf-138	68	5	,	,	PUNCT
gujaf-138	68	6	ibadin	ibadin	VERB
gujaf-138	68	7	et	et	PROPN
gujaf-138	68	8	al	al	PROPN
gujaf-138	68	9	.	.	PROPN
gujaf-138	69	1	(	(	PUNCT
gujaf-138	69	2	2012	2012	NUM
gujaf-138	69	3	,	,	PUNCT
gujaf-138	69	4	p.	p.	NOUN
gujaf-138	69	5	139	139	NUM
gujaf-138	69	6	)	)	PUNCT
gujaf-138	69	7	,	,	PUNCT
gujaf-138	69	8	stated	state	VERB
gujaf-138	69	9	in	in	ADP
gujaf-138	69	10	their	their	PRON
gujaf-138	69	11	study	study	NOUN
gujaf-138	69	12	that	that	SCONJ
gujaf-138	69	13	“	"	PUNCT
gujaf-138	69	14	one	one	NUM
gujaf-138	69	15	of	of	ADP
gujaf-138	69	16	the	the	DET
gujaf-138	69	17	disadvantages	disadvantage	NOUN
gujaf-138	69	18	associated	associate	VERB
gujaf-138	69	19	with	with	ADP
gujaf-138	69	20	a	a	DET
gujaf-138	69	21	large	large	ADJ
gujaf-138	69	22	board	board	NOUN
gujaf-138	69	23	size	size	NOUN
gujaf-138	69	24	over	over	ADP
gujaf-138	69	25	time	time	NOUN
gujaf-138	69	26	,	,	PUNCT
gujaf-138	69	27	has	have	AUX
gujaf-138	69	28	been	be	AUX
gujaf-138	69	29	the	the	DET
gujaf-138	69	30	problem	problem	NOUN
gujaf-138	69	31	with	with	ADP
gujaf-138	69	32	communication	communication	NOUN
gujaf-138	69	33	and	and	CCONJ
gujaf-138	69	34	coordination	coordination	NOUN
gujaf-138	69	35	since	since	SCONJ
gujaf-138	69	36	the	the	DET
gujaf-138	69	37	presence	presence	NOUN
gujaf-138	69	38	of	of	ADP
gujaf-138	69	39	a	a	DET
gujaf-138	69	40	large	large	ADJ
gujaf-138	69	41	board	board	NOUN
gujaf-138	69	42	makes	make	VERB
gujaf-138	69	43	it	it	PRON
gujaf-138	69	44	difficult	difficult	ADJ
gujaf-138	69	45	to	to	PART
gujaf-138	69	46	monitor	monitor	VERB
gujaf-138	69	47	in	in	ADP
gujaf-138	69	48	comparism	comparism	NOUN
gujaf-138	69	49	with	with	ADP
gujaf-138	69	50	a	a	DET
gujaf-138	69	51	small	small	ADJ
gujaf-138	69	52	board	board	NOUN
gujaf-138	69	53	size	size	NOUN
gujaf-138	69	54	because	because	SCONJ
gujaf-138	69	55	a	a	DET
gujaf-138	69	56	large	large	ADJ
gujaf-138	69	57	board	board	NOUN
gujaf-138	69	58	creates	create	VERB
gujaf-138	69	59	less	less	ADJ
gujaf-138	69	60	participation	participation	NOUN
gujaf-138	69	61	,	,	PUNCT
gujaf-138	69	62	is	be	AUX
gujaf-138	69	63	less	less	ADV
gujaf-138	69	64	organized	organized	ADJ
gujaf-138	69	65	,	,	PUNCT
gujaf-138	69	66	and	and	CCONJ
gujaf-138	69	67	is	be	AUX
gujaf-138	69	68	less	less	ADV
gujaf-138	69	69	able	able	ADJ
gujaf-138	69	70	to	to	PART
gujaf-138	69	71	reach	reach	VERB
gujaf-138	69	72	an	an	DET
gujaf-138	69	73	agreement	agreement	NOUN
gujaf-138	69	74	”	"	PUNCT
gujaf-138	69	75	.	.	PUNCT
gujaf-138	70	1	similarly	similarly	ADV
gujaf-138	70	2	,	,	PUNCT
gujaf-138	70	3	wu	wu	PROPN
gujaf-138	70	4	et	et	PROPN
gujaf-138	70	5	al	al	PROPN
gujaf-138	70	6	.	.	PROPN
gujaf-138	71	1	(	(	PUNCT
gujaf-138	71	2	2008	2008	NUM
gujaf-138	71	3	)	)	PUNCT
gujaf-138	71	4	found	find	VERB
gujaf-138	71	5	a	a	DET
gujaf-138	71	6	significant	significant	ADJ
gujaf-138	71	7	and	and	CCONJ
gujaf-138	71	8	negative	negative	ADJ
gujaf-138	71	9	association	association	NOUN
gujaf-138	71	10	between	between	ADP
gujaf-138	71	11	the	the	DET
gujaf-138	71	12	board	board	NOUN
gujaf-138	71	13	size	size	NOUN
gujaf-138	71	14	as	as	ADV
gujaf-138	71	15	well	well	ADV
gujaf-138	71	16	as	as	ADP
gujaf-138	71	17	audit	audit	NOUN
gujaf-138	71	18	report	report	NOUN
gujaf-138	71	19	lag	lag	NOUN
gujaf-138	71	20	.	.	PUNCT
gujaf-138	72	1	ho2	ho2	PROPN
gujaf-138	72	2	:	:	PUNCT
gujaf-138	72	3	board	board	NOUN
gujaf-138	72	4	size	size	NOUN
gujaf-138	72	5	has	have	VERB
gujaf-138	72	6	no	no	DET
gujaf-138	72	7	significant	significant	ADJ
gujaf-138	72	8	relationship	relationship	NOUN
gujaf-138	72	9	with	with	ADP
gujaf-138	72	10	financial	financial	ADJ
gujaf-138	72	11	reporting	reporting	NOUN
gujaf-138	72	12	timeliness	timeliness	NOUN
gujaf-138	72	13	of	of	ADP
gujaf-138	72	14	distress	distress	NOUN
gujaf-138	72	15	likelihood	likelihood	NOUN
gujaf-138	72	16	zone	zone	NOUN
gujaf-138	72	17	firms	firm	NOUN
gujaf-138	72	18	in	in	ADP
gujaf-138	72	19	nigeria	nigeria	PROPN
gujaf-138	72	20	.	.	PUNCT
gujaf-138	73	1	mansour	mansour	PROPN
gujaf-138	73	2	et	et	PROPN
gujaf-138	73	3	al	al	PROPN
gujaf-138	73	4	.	.	PROPN
gujaf-138	74	1	(	(	PUNCT
gujaf-138	74	2	2016	2016	NUM
gujaf-138	74	3	)	)	PUNCT
gujaf-138	74	4	examined	examine	VERB
gujaf-138	74	5	effect	effect	NOUN
gujaf-138	74	6	of	of	ADP
gujaf-138	74	7	board	board	NOUN
gujaf-138	74	8	characteristics	characteristic	NOUN
gujaf-138	74	9	on	on	ADP
gujaf-138	74	10	the	the	DET
gujaf-138	74	11	timeliness	timeliness	NOUN
gujaf-138	74	12	of	of	ADP
gujaf-138	74	13	financial	financial	ADJ
gujaf-138	74	14	reporting	reporting	NOUN
gujaf-138	74	15	of	of	ADP
gujaf-138	74	16	quoted	quote	VERB
gujaf-138	74	17	firms	firm	NOUN
gujaf-138	74	18	in	in	ADP
gujaf-138	74	19	the	the	DET
gujaf-138	74	20	stock	stock	NOUN
gujaf-138	74	21	exchange	exchange	NOUN
gujaf-138	74	22	of	of	ADP
gujaf-138	74	23	tehran	tehran	PROPN
gujaf-138	74	24	.	.	PUNCT
gujaf-138	75	1	samples	sample	NOUN
gujaf-138	75	2	of	of	ADP
gujaf-138	75	3	one	one	NUM
gujaf-138	75	4	hundred	hundred	NUM
gujaf-138	75	5	and	and	CCONJ
gujaf-138	75	6	seven	seven	NUM
gujaf-138	75	7	(	(	PUNCT
gujaf-138	75	8	107	107	NUM
gujaf-138	75	9	)	)	PUNCT
gujaf-138	75	10	member	member	NOUN
gujaf-138	75	11	firms	firm	NOUN
gujaf-138	75	12	of	of	ADP
gujaf-138	75	13	tehran	tehran	PROPN
gujaf-138	75	14	stock	stock	PROPN
gujaf-138	75	15	exchange	exchange	PROPN
gujaf-138	75	16	from	from	ADP
gujaf-138	75	17	the	the	DET
gujaf-138	75	18	particular	particular	ADJ
gujaf-138	75	19	period	period	NOUN
gujaf-138	75	20	(	(	PUNCT
gujaf-138	75	21	2012	2012	NUM
gujaf-138	75	22	-	-	SYM
gujaf-138	75	23	2014	2014	NUM
gujaf-138	75	24	)	)	PUNCT
gujaf-138	75	25	were	be	AUX
gujaf-138	75	26	employed	employ	VERB
gujaf-138	75	27	.	.	PUNCT
gujaf-138	76	1	the	the	DET
gujaf-138	76	2	finding	finding	NOUN
gujaf-138	76	3	shows	show	VERB
gujaf-138	76	4	that	that	SCONJ
gujaf-138	76	5	board	board	NOUN
gujaf-138	76	6	independence	independence	NOUN
gujaf-138	76	7	as	as	ADV
gujaf-138	76	8	well	well	ADV
gujaf-138	76	9	as	as	ADP
gujaf-138	76	10	board	board	NOUN
gujaf-138	76	11	size	size	NOUN
gujaf-138	76	12	are	be	AUX
gujaf-138	76	13	significantly	significantly	ADV
gujaf-138	76	14	and	and	CCONJ
gujaf-138	76	15	positively	positively	ADV
gujaf-138	76	16	related	relate	VERB
gujaf-138	76	17	with	with	ADP
gujaf-138	76	18	financial	financial	ADJ
gujaf-138	76	19	reporting	reporting	NOUN
gujaf-138	76	20	timeliness	timeliness	NOUN
gujaf-138	76	21	.	.	PUNCT
gujaf-138	77	1	ogbaisi	ogbaisi	VERB
gujaf-138	77	2	et	et	PROPN
gujaf-138	77	3	al	al	PROPN
gujaf-138	77	4	.	.	PROPN
gujaf-138	78	1	(	(	PUNCT
gujaf-138	78	2	2019	2019	NUM
gujaf-138	78	3	)	)	PUNCT
gujaf-138	78	4	examined	examine	VERB
gujaf-138	78	5	board	board	NOUN
gujaf-138	78	6	attributes	attribute	NOUN
gujaf-138	78	7	and	and	CCONJ
gujaf-138	78	8	financial	financial	ADJ
gujaf-138	78	9	reporting	reporting	NOUN
gujaf-138	78	10	quality	quality	NOUN
gujaf-138	78	11	of	of	ADP
gujaf-138	78	12	nigeria	nigeria	PROPN
gujaf-138	78	13	firms	firm	NOUN
gujaf-138	78	14	.	.	PUNCT
gujaf-138	79	1	data	datum	NOUN
gujaf-138	79	2	were	be	AUX
gujaf-138	79	3	obtained	obtain	VERB
gujaf-138	79	4	from	from	ADP
gujaf-138	79	5	40	40	NUM
gujaf-138	79	6	listed	list	VERB
gujaf-138	79	7	firms	firm	NOUN
gujaf-138	79	8	from	from	ADP
gujaf-138	79	9	(	(	PUNCT
gujaf-138	79	10	2010	2010	NUM
gujaf-138	79	11	-	-	SYM
gujaf-138	79	12	2015	2015	NUM
gujaf-138	79	13	)	)	PUNCT
gujaf-138	79	14	.	.	PUNCT
gujaf-138	80	1	the	the	DET
gujaf-138	80	2	method	method	NOUN
gujaf-138	80	3	of	of	ADP
gujaf-138	80	4	regression	regression	NOUN
gujaf-138	80	5	analysis	analysis	NOUN
gujaf-138	80	6	was	be	AUX
gujaf-138	80	7	employed	employ	VERB
gujaf-138	80	8	in	in	ADP
gujaf-138	80	9	the	the	DET
gujaf-138	80	10	study	study	NOUN
gujaf-138	80	11	.	.	PUNCT
gujaf-138	81	1	the	the	DET
gujaf-138	81	2	finding	finding	NOUN
gujaf-138	81	3	shows	show	VERB
gujaf-138	81	4	that	that	SCONJ
gujaf-138	81	5	board	board	NOUN
gujaf-138	81	6	expertise	expertise	NOUN
gujaf-138	81	7	is	be	AUX
gujaf-138	81	8	significant	significant	ADJ
gujaf-138	81	9	as	as	ADV
gujaf-138	81	10	well	well	ADV
gujaf-138	81	11	as	as	ADP
gujaf-138	81	12	positively	positively	ADV
gujaf-138	81	13	related	relate	VERB
gujaf-138	81	14	with	with	ADP
gujaf-138	81	15	the	the	DET
gujaf-138	81	16	quality	quality	NOUN
gujaf-138	81	17	of	of	ADP
gujaf-138	81	18	financial	financial	ADJ
gujaf-138	81	19	reporting	reporting	NOUN
gujaf-138	81	20	while	while	SCONJ
gujaf-138	81	21	board	board	NOUN
gujaf-138	81	22	independence	independence	NOUN
gujaf-138	81	23	is	be	AUX
gujaf-138	81	24	insignificant	insignificant	ADJ
gujaf-138	81	25	and	and	CCONJ
gujaf-138	81	26	positively	positively	ADV
gujaf-138	81	27	related	relate	VERB
gujaf-138	81	28	with	with	ADP
gujaf-138	81	29	the	the	DET
gujaf-138	81	30	quality	quality	NOUN
gujaf-138	81	31	of	of	ADP
gujaf-138	81	32	financial	financial	ADJ
gujaf-138	81	33	reporting	reporting	NOUN
gujaf-138	81	34	.	.	PUNCT
gujaf-138	82	1	nguyen	nguyen	PROPN
gujaf-138	82	2	et	et	PROPN
gujaf-138	82	3	al	al	PROPN
gujaf-138	82	4	.	.	PROPN
gujaf-138	83	1	(	(	PUNCT
gujaf-138	83	2	2021	2021	NUM
gujaf-138	83	3	)	)	PUNCT
gujaf-138	83	4	studied	study	VERB
gujaf-138	83	5	the	the	DET
gujaf-138	83	6	effects	effect	NOUN
gujaf-138	83	7	of	of	ADP
gujaf-138	83	8	board	board	NOUN
gujaf-138	83	9	characteristics	characteristic	NOUN
gujaf-138	83	10	on	on	ADP
gujaf-138	83	11	financial	financial	ADJ
gujaf-138	83	12	reporting	reporting	NOUN
gujaf-138	83	13	timeliness	timeliness	NOUN
gujaf-138	83	14	in	in	ADP
gujaf-138	83	15	vietnam	vietnam	PROPN
gujaf-138	83	16	.	.	PUNCT
gujaf-138	84	1	data	datum	NOUN
gujaf-138	84	2	were	be	AUX
gujaf-138	84	3	accordingly	accordingly	ADV
gujaf-138	84	4	collected	collect	VERB
gujaf-138	84	5	from	from	ADP
gujaf-138	84	6	the	the	DET
gujaf-138	84	7	data	datum	NOUN
gujaf-138	84	8	base	base	NOUN
gujaf-138	84	9	system	system	NOUN
gujaf-138	84	10	of	of	ADP
gujaf-138	84	11	the	the	DET
gujaf-138	84	12	frinpro	frinpro	ADJ
gujaf-138	84	13	platform	platform	NOUN
gujaf-138	84	14	which	which	PRON
gujaf-138	84	15	consist	consist	VERB
gujaf-138	84	16	of	of	ADP
gujaf-138	84	17	five	five	NUM
gujaf-138	84	18	hundred	hundred	NUM
gujaf-138	84	19	and	and	CCONJ
gujaf-138	84	20	forty	forty	NUM
gujaf-138	84	21	-	-	PUNCT
gujaf-138	84	22	eight	eight	NUM
gujaf-138	84	23	(	(	PUNCT
gujaf-138	84	24	548	548	NUM
gujaf-138	84	25	)	)	PUNCT
gujaf-138	84	26	firms	firm	NOUN
gujaf-138	84	27	that	that	PRON
gujaf-138	84	28	are	be	AUX
gujaf-138	84	29	quoted	quote	VERB
gujaf-138	84	30	on	on	ADP
gujaf-138	84	31	hochiminh	hochiminh	PROPN
gujaf-138	84	32	stock	stock	PROPN
gujaf-138	84	33	exchange	exchange	PROPN
gujaf-138	84	34	as	as	ADV
gujaf-138	84	35	well	well	ADV
gujaf-138	84	36	as	as	ADP
gujaf-138	84	37	hanoi	hanoi	PROPN
gujaf-138	84	38	stock	stock	NOUN
gujaf-138	84	39	exchange	exchange	PROPN
gujaf-138	84	40	from	from	ADP
gujaf-138	84	41	(	(	PUNCT
gujaf-138	84	42	2013	2013	NUM
gujaf-138	84	43	-	-	SYM
gujaf-138	84	44	2018	2018	NUM
gujaf-138	84	45	)	)	PUNCT
gujaf-138	84	46	were	be	AUX
gujaf-138	84	47	used	use	VERB
gujaf-138	84	48	.	.	PUNCT
gujaf-138	85	1	the	the	DET
gujaf-138	85	2	method	method	NOUN
gujaf-138	85	3	of	of	ADP
gujaf-138	85	4	regression	regression	NOUN
gujaf-138	85	5	analysis	analysis	NOUN
gujaf-138	85	6	was	be	AUX
gujaf-138	85	7	used	use	VERB
gujaf-138	85	8	.	.	PUNCT
gujaf-138	86	1	the	the	DET
gujaf-138	86	2	study	study	NOUN
gujaf-138	86	3	indicated	indicate	VERB
gujaf-138	86	4	that	that	SCONJ
gujaf-138	86	5	chairman	chairman	NOUN
gujaf-138	86	6	duality	duality	NOUN
gujaf-138	86	7	of	of	ADP
gujaf-138	86	8	the	the	DET
gujaf-138	86	9	board	board	NOUN
gujaf-138	86	10	of	of	ADP
gujaf-138	86	11	directors	director	NOUN
gujaf-138	86	12	lead	lead	VERB
gujaf-138	86	13	to	to	PART
gujaf-138	86	14	decrease	decrease	VERB
gujaf-138	86	15	in	in	ADP
gujaf-138	86	16	effectiveness	effectiveness	NOUN
gujaf-138	86	17	of	of	ADP
gujaf-138	86	18	control	control	NOUN
gujaf-138	86	19	,	,	PUNCT
gujaf-138	86	20	poorly	poorly	ADV
gujaf-138	86	21	affecting	affect	VERB
gujaf-138	86	22	the	the	DET
gujaf-138	86	23	financial	financial	ADJ
gujaf-138	86	24	statements	statement	NOUN
gujaf-138	86	25	6	6	NUM
gujaf-138	86	26	timeliness	timeliness	NOUN
gujaf-138	86	27	.	.	PUNCT
gujaf-138	87	1	additionally	additionally	ADV
gujaf-138	87	2	,	,	PUNCT
gujaf-138	87	3	the	the	DET
gujaf-138	87	4	age	age	NOUN
gujaf-138	87	5	of	of	ADP
gujaf-138	87	6	the	the	DET
gujaf-138	87	7	chairman	chairman	NOUN
gujaf-138	87	8	of	of	ADP
gujaf-138	87	9	the	the	DET
gujaf-138	87	10	board	board	NOUN
gujaf-138	87	11	of	of	ADP
gujaf-138	87	12	directors	director	NOUN
gujaf-138	87	13	likewise	likewise	ADV
gujaf-138	87	14	impacts	impact	VERB
gujaf-138	87	15	positively	positively	ADV
gujaf-138	87	16	on	on	ADP
gujaf-138	87	17	financial	financial	ADJ
gujaf-138	87	18	statements	statement	NOUN
gujaf-138	87	19	timeliness	timeliness	NOUN
gujaf-138	87	20	.	.	PUNCT
gujaf-138	88	1	the	the	DET
gujaf-138	88	2	change	change	NOUN
gujaf-138	88	3	of	of	ADP
gujaf-138	88	4	members	member	NOUN
gujaf-138	88	5	in	in	ADP
gujaf-138	88	6	the	the	DET
gujaf-138	88	7	board	board	NOUN
gujaf-138	88	8	of	of	ADP
gujaf-138	88	9	directors	director	NOUN
gujaf-138	88	10	will	will	AUX
gujaf-138	88	11	also	also	ADV
gujaf-138	88	12	positively	positively	ADV
gujaf-138	88	13	lead	lead	VERB
gujaf-138	88	14	to	to	ADP
gujaf-138	88	15	a	a	DET
gujaf-138	88	16	change	change	NOUN
gujaf-138	88	17	in	in	ADP
gujaf-138	88	18	the	the	DET
gujaf-138	88	19	timely	timely	ADJ
gujaf-138	88	20	provision	provision	NOUN
gujaf-138	88	21	of	of	ADP
gujaf-138	88	22	information	information	NOUN
gujaf-138	88	23	.	.	PUNCT
gujaf-138	89	1	mailafia	mailafia	PROPN
gujaf-138	89	2	and	and	CCONJ
gujaf-138	89	3	adamu	adamu	PROPN
gujaf-138	89	4	(	(	PUNCT
gujaf-138	89	5	2021	2021	NUM
gujaf-138	89	6	)	)	PUNCT
gujaf-138	89	7	conducted	conduct	VERB
gujaf-138	89	8	study	study	NOUN
gujaf-138	89	9	on	on	ADP
gujaf-138	89	10	board	board	NOUN
gujaf-138	89	11	features	feature	NOUN
gujaf-138	89	12	and	and	CCONJ
gujaf-138	89	13	timely	timely	ADJ
gujaf-138	89	14	disclosure	disclosure	NOUN
gujaf-138	89	15	of	of	ADP
gujaf-138	89	16	audited	audit	VERB
gujaf-138	89	17	accounts	account	NOUN
gujaf-138	89	18	of	of	ADP
gujaf-138	89	19	quoted	quote	VERB
gujaf-138	89	20	deposit	deposit	NOUN
gujaf-138	89	21	money	money	NOUN
gujaf-138	89	22	banks	bank	NOUN
gujaf-138	89	23	in	in	ADP
gujaf-138	89	24	nigeria	nigeria	PROPN
gujaf-138	89	25	.	.	PUNCT
gujaf-138	90	1	out	out	ADP
gujaf-138	90	2	of	of	ADP
gujaf-138	90	3	fifteen	fifteen	NUM
gujaf-138	90	4	(	(	PUNCT
gujaf-138	90	5	15	15	NUM
gujaf-138	90	6	)	)	PUNCT
gujaf-138	90	7	quoted	quote	VERB
gujaf-138	90	8	deposit	deposit	NOUN
gujaf-138	90	9	money	money	NOUN
gujaf-138	90	10	banks	bank	NOUN
gujaf-138	90	11	,	,	PUNCT
gujaf-138	90	12	samples	sample	NOUN
gujaf-138	90	13	of	of	ADP
gujaf-138	90	14	ten	ten	NUM
gujaf-138	90	15	were	be	AUX
gujaf-138	90	16	used	use	VERB
gujaf-138	90	17	.	.	PUNCT
gujaf-138	91	1	correlation	correlation	NOUN
gujaf-138	91	2	research	research	NOUN
gujaf-138	91	3	design	design	NOUN
gujaf-138	91	4	was	be	AUX
gujaf-138	91	5	employed	employ	VERB
gujaf-138	91	6	to	to	PART
gujaf-138	91	7	investigate	investigate	VERB
gujaf-138	91	8	the	the	DET
gujaf-138	91	9	relationship	relationship	NOUN
gujaf-138	91	10	existing	exist	VERB
gujaf-138	91	11	between	between	ADP
gujaf-138	91	12	the	the	DET
gujaf-138	91	13	various	various	ADJ
gujaf-138	91	14	variables	variable	NOUN
gujaf-138	91	15	that	that	PRON
gujaf-138	91	16	are	be	AUX
gujaf-138	91	17	studied	study	VERB
gujaf-138	91	18	.	.	PUNCT
gujaf-138	92	1	the	the	DET
gujaf-138	92	2	finding	finding	NOUN
gujaf-138	92	3	shows	show	VERB
gujaf-138	92	4	that	that	SCONJ
gujaf-138	92	5	proportionate	proportionate	ADJ
gujaf-138	92	6	audit	audit	NOUN
gujaf-138	92	7	committee	committee	NOUN
gujaf-138	92	8	size	size	NOUN
gujaf-138	92	9	and	and	CCONJ
gujaf-138	92	10	board	board	NOUN
gujaf-138	92	11	size	size	NOUN
gujaf-138	92	12	were	be	AUX
gujaf-138	92	13	related	relate	VERB
gujaf-138	92	14	negatively	negatively	ADV
gujaf-138	92	15	with	with	ADP
gujaf-138	92	16	the	the	DET
gujaf-138	92	17	disclosure	disclosure	NOUN
gujaf-138	92	18	of	of	ADP
gujaf-138	92	19	timeliness	timeliness	NOUN
gujaf-138	92	20	of	of	ADP
gujaf-138	92	21	quoted	quote	VERB
gujaf-138	92	22	deposit	deposit	NOUN
gujaf-138	92	23	money	money	NOUN
gujaf-138	92	24	banks	bank	NOUN
gujaf-138	92	25	in	in	ADP
gujaf-138	92	26	nigeria	nigeria	PROPN
gujaf-138	92	27	.	.	PUNCT
gujaf-138	93	1	additionally	additionally	ADV
gujaf-138	93	2	,	,	PUNCT
gujaf-138	93	3	age	age	NOUN
gujaf-138	93	4	of	of	ADP
gujaf-138	93	5	the	the	DET
gujaf-138	93	6	company	company	NOUN
gujaf-138	93	7	is	be	AUX
gujaf-138	93	8	moderated	moderate	VERB
gujaf-138	93	9	by	by	ADP
gujaf-138	93	10	the	the	DET
gujaf-138	93	11	corporate	corporate	ADJ
gujaf-138	93	12	governance	governance	NOUN
gujaf-138	93	13	as	as	ADV
gujaf-138	93	14	well	well	ADV
gujaf-138	93	15	as	as	ADP
gujaf-138	93	16	timely	timely	ADJ
gujaf-138	93	17	disclosure	disclosure	NOUN
gujaf-138	93	18	.	.	PUNCT
gujaf-138	94	1	despite	despite	SCONJ
gujaf-138	94	2	different	different	ADJ
gujaf-138	94	3	theoretical	theoretical	ADJ
gujaf-138	94	4	explanations	explanation	NOUN
gujaf-138	94	5	linking	link	VERB
gujaf-138	94	6	the	the	DET
gujaf-138	94	7	relationship	relationship	NOUN
gujaf-138	94	8	between	between	ADP
gujaf-138	94	9	the	the	DET
gujaf-138	94	10	board	board	NOUN
gujaf-138	94	11	characteristics	characteristic	NOUN
gujaf-138	94	12	and	and	CCONJ
gujaf-138	94	13	financial	financial	ADJ
gujaf-138	94	14	reporting	reporting	NOUN
gujaf-138	94	15	timeliness	timeliness	NOUN
gujaf-138	94	16	,	,	PUNCT
gujaf-138	94	17	agency	agency	NOUN
gujaf-138	94	18	theory	theory	NOUN
gujaf-138	94	19	is	be	AUX
gujaf-138	94	20	adopted	adopt	VERB
gujaf-138	94	21	in	in	ADP
gujaf-138	94	22	this	this	DET
gujaf-138	94	23	study	study	NOUN
gujaf-138	94	24	as	as	SCONJ
gujaf-138	94	25	it	it	PRON
gujaf-138	94	26	gives	give	VERB
gujaf-138	94	27	an	an	DET
gujaf-138	94	28	insight	insight	NOUN
gujaf-138	94	29	into	into	ADP
gujaf-138	94	30	the	the	DET
gujaf-138	94	31	agent	agent	NOUN
gujaf-138	94	32	behaviour	behaviour	NOUN
gujaf-138	94	33	as	as	ADV
gujaf-138	94	34	well	well	ADV
gujaf-138	94	35	as	as	ADP
gujaf-138	94	36	the	the	DET
gujaf-138	94	37	agentprincipal	agentprincipal	PROPN
gujaf-138	94	38	relationship	relationship	PROPN
gujaf-138	94	39	.	.	PUNCT
gujaf-138	95	1	agency	agency	NOUN
gujaf-138	95	2	theory	theory	NOUN
gujaf-138	95	3	was	be	AUX
gujaf-138	95	4	propounded	propound	VERB
gujaf-138	95	5	by	by	ADP
gujaf-138	95	6	meckling	meckle	VERB
gujaf-138	95	7	and	and	CCONJ
gujaf-138	95	8	jensen	jensen	PROPN
gujaf-138	95	9	in	in	ADP
gujaf-138	95	10	the	the	DET
gujaf-138	95	11	year	year	NOUN
gujaf-138	95	12	1976	1976	NUM
gujaf-138	95	13	(	(	PUNCT
gujaf-138	95	14	emmanuel	emmanuel	PROPN
gujaf-138	95	15	et	et	PROPN
gujaf-138	95	16	al	al	PROPN
gujaf-138	95	17	.	.	PROPN
gujaf-138	95	18	,	,	PUNCT
gujaf-138	95	19	2020	2020	NUM
gujaf-138	95	20	)	)	PUNCT
gujaf-138	95	21	.	.	PUNCT
gujaf-138	96	1	the	the	DET
gujaf-138	96	2	theory	theory	NOUN
gujaf-138	96	3	is	be	AUX
gujaf-138	96	4	made	make	VERB
gujaf-138	96	5	on	on	ADP
gujaf-138	96	6	the	the	DET
gujaf-138	96	7	existing	exist	VERB
gujaf-138	96	8	relationship	relationship	NOUN
gujaf-138	96	9	which	which	PRON
gujaf-138	96	10	exists	exist	VERB
gujaf-138	96	11	between	between	ADP
gujaf-138	96	12	the	the	DET
gujaf-138	96	13	agent	agent	NOUN
gujaf-138	96	14	and	and	CCONJ
gujaf-138	96	15	the	the	DET
gujaf-138	96	16	principal	principal	NOUN
gujaf-138	96	17	(	(	PUNCT
gujaf-138	96	18	appah	appah	PROPN
gujaf-138	96	19	&	&	CCONJ
gujaf-138	96	20	emeh	emeh	PROPN
gujaf-138	96	21	,	,	PUNCT
gujaf-138	96	22	2013	2013	NUM
gujaf-138	96	23	)	)	PUNCT
gujaf-138	96	24	.	.	PUNCT
gujaf-138	97	1	agency	agency	NOUN
gujaf-138	97	2	theory	theory	NOUN
gujaf-138	97	3	is	be	AUX
gujaf-138	97	4	employed	employ	VERB
gujaf-138	97	5	to	to	PART
gujaf-138	97	6	investigate	investigate	VERB
gujaf-138	97	7	the	the	DET
gujaf-138	97	8	connection	connection	NOUN
gujaf-138	97	9	between	between	ADP
gujaf-138	97	10	the	the	DET
gujaf-138	97	11	shareholders	shareholder	NOUN
gujaf-138	97	12	who	who	PRON
gujaf-138	97	13	owns	own	VERB
gujaf-138	97	14	the	the	DET
gujaf-138	97	15	firms	firm	NOUN
gujaf-138	97	16	and	and	CCONJ
gujaf-138	97	17	the	the	DET
gujaf-138	97	18	managers	manager	NOUN
gujaf-138	97	19	that	that	PRON
gujaf-138	97	20	are	be	AUX
gujaf-138	97	21	employed	employ	VERB
gujaf-138	97	22	to	to	PART
gujaf-138	97	23	work	work	VERB
gujaf-138	97	24	on	on	ADP
gujaf-138	97	25	behalf	behalf	NOUN
gujaf-138	97	26	of	of	ADP
gujaf-138	97	27	the	the	DET
gujaf-138	97	28	shareholders	shareholder	NOUN
gujaf-138	97	29	for	for	ADP
gujaf-138	97	30	the	the	DET
gujaf-138	97	31	aim	aim	NOUN
gujaf-138	97	32	to	to	PART
gujaf-138	97	33	achieve	achieve	VERB
gujaf-138	97	34	a	a	DET
gujaf-138	97	35	common	common	ADJ
gujaf-138	97	36	goal	goal	NOUN
gujaf-138	97	37	.	.	PUNCT
gujaf-138	98	1	the	the	DET
gujaf-138	98	2	“	"	PUNCT
gujaf-138	98	3	most	most	ADV
gujaf-138	98	4	important	important	ADJ
gujaf-138	98	5	basis	basis	NOUN
gujaf-138	98	6	of	of	ADP
gujaf-138	98	7	agency	agency	NOUN
gujaf-138	98	8	theory	theory	NOUN
gujaf-138	98	9	is	be	AUX
gujaf-138	98	10	that	that	SCONJ
gujaf-138	98	11	the	the	DET
gujaf-138	98	12	managers	manager	NOUN
gujaf-138	98	13	are	be	AUX
gujaf-138	98	14	usually	usually	ADV
gujaf-138	98	15	motivated	motivate	VERB
gujaf-138	98	16	by	by	ADP
gujaf-138	98	17	their	their	PRON
gujaf-138	98	18	own	own	ADJ
gujaf-138	98	19	personal	personal	ADJ
gujaf-138	98	20	gains	gain	NOUN
gujaf-138	98	21	and	and	CCONJ
gujaf-138	98	22	work	work	NOUN
gujaf-138	98	23	to	to	PART
gujaf-138	98	24	exploit	exploit	VERB
gujaf-138	98	25	their	their	PRON
gujaf-138	98	26	own	own	ADJ
gujaf-138	98	27	personal	personal	ADJ
gujaf-138	98	28	interests	interest	NOUN
gujaf-138	98	29	rather	rather	ADV
gujaf-138	98	30	than	than	ADP
gujaf-138	98	31	considering	consider	VERB
gujaf-138	98	32	shareholders	shareholder	NOUN
gujaf-138	98	33	’	'	PUNCT
gujaf-138	98	34	interests	interest	NOUN
gujaf-138	98	35	and	and	CCONJ
gujaf-138	98	36	maximizing	maximize	VERB
gujaf-138	98	37	shareholder	shareholder	NOUN
gujaf-138	98	38	value	value	NOUN
gujaf-138	98	39	”	"	PUNCT
gujaf-138	98	40	(	(	PUNCT
gujaf-138	98	41	appah	appah	PROPN
gujaf-138	98	42	&	&	CCONJ
gujaf-138	98	43	emeh	emeh	PROPN
gujaf-138	98	44	,	,	PUNCT
gujaf-138	98	45	2013	2013	NUM
gujaf-138	98	46	,	,	PUNCT
gujaf-138	98	47	p.	p.	NOUN
gujaf-138	98	48	35	35	NUM
gujaf-138	98	49	)	)	PUNCT
gujaf-138	98	50	.	.	PUNCT
gujaf-138	99	1	the	the	DET
gujaf-138	99	2	implication	implication	NOUN
gujaf-138	99	3	of	of	ADP
gujaf-138	99	4	this	this	PRON
gujaf-138	99	5	is	be	AUX
gujaf-138	99	6	that	that	SCONJ
gujaf-138	99	7	management	management	NOUN
gujaf-138	99	8	can	can	AUX
gujaf-138	99	9	not	not	PART
gujaf-138	99	10	be	be	AUX
gujaf-138	99	11	trusted	trust	VERB
gujaf-138	99	12	,	,	PUNCT
gujaf-138	99	13	so	so	ADV
gujaf-138	99	14	strict	strict	ADJ
gujaf-138	99	15	monitoring	monitoring	NOUN
gujaf-138	99	16	by	by	ADP
gujaf-138	99	17	the	the	DET
gujaf-138	99	18	board	board	NOUN
gujaf-138	99	19	is	be	AUX
gujaf-138	99	20	thereby	thereby	ADV
gujaf-138	99	21	called	call	VERB
gujaf-138	99	22	upon	upon	SCONJ
gujaf-138	99	23	so	so	ADV
gujaf-138	99	24	as	as	SCONJ
gujaf-138	99	25	to	to	PART
gujaf-138	99	26	protect	protect	VERB
gujaf-138	99	27	the	the	DET
gujaf-138	99	28	interest	interest	NOUN
gujaf-138	99	29	of	of	ADP
gujaf-138	99	30	the	the	DET
gujaf-138	99	31	shareholders	shareholder	NOUN
gujaf-138	99	32	.	.	PUNCT
gujaf-138	100	1	characteristics	characteristic	NOUN
gujaf-138	100	2	of	of	ADP
gujaf-138	100	3	corporate	corporate	ADJ
gujaf-138	100	4	governance	governance	NOUN
gujaf-138	100	5	can	can	AUX
gujaf-138	100	6	be	be	AUX
gujaf-138	100	7	employed	employ	VERB
gujaf-138	100	8	to	to	PART
gujaf-138	100	9	monitor	monitor	VERB
gujaf-138	100	10	and	and	CCONJ
gujaf-138	100	11	check	check	VERB
gujaf-138	100	12	the	the	DET
gujaf-138	100	13	operations	operation	NOUN
gujaf-138	100	14	and	and	CCONJ
gujaf-138	100	15	activities	activity	NOUN
gujaf-138	100	16	of	of	ADP
gujaf-138	100	17	managers	manager	NOUN
gujaf-138	100	18	(	(	PUNCT
gujaf-138	100	19	agents	agent	NOUN
gujaf-138	100	20	)	)	PUNCT
gujaf-138	100	21	and	and	CCONJ
gujaf-138	100	22	make	make	VERB
gujaf-138	100	23	sure	sure	ADJ
gujaf-138	100	24	that	that	SCONJ
gujaf-138	100	25	they	they	PRON
gujaf-138	100	26	are	be	AUX
gujaf-138	100	27	in	in	ADP
gujaf-138	100	28	line	line	NOUN
gujaf-138	100	29	with	with	ADP
gujaf-138	100	30	the	the	DET
gujaf-138	100	31	interests	interest	NOUN
gujaf-138	100	32	of	of	ADP
gujaf-138	100	33	the	the	DET
gujaf-138	100	34	principals	principal	NOUN
gujaf-138	100	35	and	and	CCONJ
gujaf-138	100	36	this	this	PRON
gujaf-138	100	37	will	will	AUX
gujaf-138	100	38	allow	allow	VERB
gujaf-138	100	39	the	the	DET
gujaf-138	100	40	owners	owner	NOUN
gujaf-138	100	41	of	of	ADP
gujaf-138	100	42	the	the	DET
gujaf-138	100	43	business	business	NOUN
gujaf-138	100	44	to	to	PART
gujaf-138	100	45	overcome	overcome	VERB
gujaf-138	100	46	the	the	DET
gujaf-138	100	47	issues	issue	NOUN
gujaf-138	100	48	that	that	PRON
gujaf-138	100	49	relate	relate	VERB
gujaf-138	100	50	to	to	ADP
gujaf-138	100	51	lack	lack	NOUN
gujaf-138	100	52	of	of	ADP
gujaf-138	100	53	credible	credible	ADJ
gujaf-138	100	54	information	information	NOUN
gujaf-138	100	55	.	.	PUNCT
gujaf-138	101	1	the	the	DET
gujaf-138	101	2	theory	theory	NOUN
gujaf-138	101	3	of	of	ADP
gujaf-138	101	4	agency	agency	NOUN
gujaf-138	101	5	is	be	AUX
gujaf-138	101	6	vital	vital	ADJ
gujaf-138	101	7	to	to	ADP
gujaf-138	101	8	this	this	DET
gujaf-138	101	9	study	study	NOUN
gujaf-138	101	10	because	because	SCONJ
gujaf-138	101	11	it	it	PRON
gujaf-138	101	12	sees	see	VERB
gujaf-138	101	13	board	board	NOUN
gujaf-138	101	14	characteristics	characteristic	NOUN
gujaf-138	101	15	as	as	ADP
gujaf-138	101	16	the	the	DET
gujaf-138	101	17	control	control	NOUN
gujaf-138	101	18	mechanism	mechanism	NOUN
gujaf-138	101	19	that	that	PRON
gujaf-138	101	20	can	can	AUX
gujaf-138	101	21	emphasise	emphasise	VERB
gujaf-138	101	22	trust	trust	NOUN
gujaf-138	101	23	in	in	ADP
gujaf-138	101	24	managers	manager	NOUN
gujaf-138	101	25	and	and	CCONJ
gujaf-138	101	26	then	then	ADV
gujaf-138	101	27	secures	secure	VERB
gujaf-138	101	28	owners	owner	NOUN
gujaf-138	101	29	investment	investment	NOUN
gujaf-138	101	30	by	by	ADP
gujaf-138	101	31	way	way	NOUN
gujaf-138	101	32	of	of	ADP
gujaf-138	101	33	quality	quality	NOUN
gujaf-138	101	34	of	of	ADP
gujaf-138	101	35	financial	financial	ADJ
gujaf-138	101	36	reporting	reporting	NOUN
gujaf-138	101	37	.	.	PUNCT
gujaf-138	102	1	3	3	X
gujaf-138	102	2	.	.	X
gujaf-138	102	3	methodology	methodology	NOUN
gujaf-138	102	4	and	and	CCONJ
gujaf-138	102	5	model	model	VERB
gujaf-138	102	6	7	7	NUM
gujaf-138	102	7	the	the	DET
gujaf-138	102	8	study	study	NOUN
gujaf-138	102	9	uses	use	VERB
gujaf-138	102	10	panel	panel	NOUN
gujaf-138	102	11	survey	survey	NOUN
gujaf-138	102	12	to	to	PART
gujaf-138	102	13	assess	assess	VERB
gujaf-138	102	14	board	board	NOUN
gujaf-138	102	15	characteristics	characteristic	NOUN
gujaf-138	102	16	as	as	ADV
gujaf-138	102	17	well	well	ADV
gujaf-138	102	18	as	as	ADP
gujaf-138	102	19	financial	financial	ADJ
gujaf-138	102	20	reporting	reporting	NOUN
gujaf-138	102	21	timeliness	timeliness	NOUN
gujaf-138	102	22	of	of	ADP
gujaf-138	102	23	distress	distress	NOUN
gujaf-138	102	24	likelihood	likelihood	NOUN
gujaf-138	102	25	zone	zone	NOUN
gujaf-138	102	26	firms	firm	NOUN
gujaf-138	102	27	in	in	ADP
gujaf-138	102	28	nigeria	nigeria	PROPN
gujaf-138	102	29	for	for	ADP
gujaf-138	102	30	2012	2012	NUM
gujaf-138	102	31	to	to	ADP
gujaf-138	102	32	2021	2021	NUM
gujaf-138	102	33	,	,	PUNCT
gujaf-138	102	34	as	as	SCONJ
gujaf-138	102	35	it	it	PRON
gujaf-138	102	36	relates	relate	VERB
gujaf-138	102	37	to	to	ADP
gujaf-138	102	38	non	non	ADJ
gujaf-138	102	39	-	-	ADJ
gujaf-138	102	40	financial	financial	ADJ
gujaf-138	102	41	firms	firm	NOUN
gujaf-138	102	42	that	that	PRON
gujaf-138	102	43	are	be	AUX
gujaf-138	102	44	listed	list	VERB
gujaf-138	102	45	on	on	ADP
gujaf-138	102	46	nigerian	nigerian	ADJ
gujaf-138	102	47	exchange	exchange	NOUN
gujaf-138	102	48	group	group	NOUN
gujaf-138	102	49	(	(	PUNCT
gujaf-138	102	50	ngx	ngx	PROPN
gujaf-138	102	51	)	)	PUNCT
gujaf-138	102	52	plc	plc	PROPN
gujaf-138	102	53	.	.	PUNCT
gujaf-138	103	1	as	as	ADP
gujaf-138	103	2	at	at	ADP
gujaf-138	103	3	31st	31st	PROPN
gujaf-138	103	4	december	december	PROPN
gujaf-138	103	5	,	,	PUNCT
gujaf-138	103	6	2021	2021	NUM
gujaf-138	103	7	.	.	PUNCT
gujaf-138	104	1	the	the	DET
gujaf-138	104	2	population	population	NOUN
gujaf-138	104	3	of	of	ADP
gujaf-138	104	4	the	the	DET
gujaf-138	104	5	study	study	NOUN
gujaf-138	104	6	consist	consist	NOUN
gujaf-138	104	7	of	of	ADP
gujaf-138	104	8	eighty	eighty	NUM
gujaf-138	104	9	-	-	PUNCT
gujaf-138	104	10	five	five	NUM
gujaf-138	104	11	(	(	PUNCT
gujaf-138	104	12	85	85	NUM
gujaf-138	104	13	)	)	PUNCT
gujaf-138	104	14	non	non	ADJ
gujaf-138	104	15	-	-	ADJ
gujaf-138	104	16	financial	financial	ADJ
gujaf-138	104	17	firms	firm	NOUN
gujaf-138	104	18	listed	list	VERB
gujaf-138	104	19	in	in	ADP
gujaf-138	104	20	nigeria	nigeria	PROPN
gujaf-138	104	21	.	.	PUNCT
gujaf-138	105	1	secondary	secondary	ADJ
gujaf-138	105	2	data	datum	NOUN
gujaf-138	105	3	were	be	AUX
gujaf-138	105	4	retrieved	retrieve	VERB
gujaf-138	105	5	from	from	ADP
gujaf-138	105	6	corporate	corporate	ADJ
gujaf-138	105	7	financial	financial	ADJ
gujaf-138	105	8	statement	statement	NOUN
gujaf-138	105	9	of	of	ADP
gujaf-138	105	10	the	the	DET
gujaf-138	105	11	various	various	ADJ
gujaf-138	105	12	sampled	sample	VERB
gujaf-138	105	13	firms	firm	NOUN
gujaf-138	105	14	from	from	ADP
gujaf-138	105	15	2012	2012	NUM
gujaf-138	105	16	to	to	ADP
gujaf-138	105	17	2021	2021	NUM
gujaf-138	105	18	financial	financial	ADJ
gujaf-138	105	19	year	year	NOUN
gujaf-138	105	20	.	.	PUNCT
gujaf-138	106	1	corporate	corporate	ADJ
gujaf-138	106	2	financial	financial	ADJ
gujaf-138	106	3	statement	statement	NOUN
gujaf-138	106	4	are	be	AUX
gujaf-138	106	5	utilized	utilize	VERB
gujaf-138	106	6	in	in	ADP
gujaf-138	106	7	the	the	DET
gujaf-138	106	8	study	study	NOUN
gujaf-138	106	9	because	because	SCONJ
gujaf-138	106	10	they	they	PRON
gujaf-138	106	11	are	be	AUX
gujaf-138	106	12	readily	readily	ADV
gujaf-138	106	13	available	available	ADJ
gujaf-138	106	14	and	and	CCONJ
gujaf-138	106	15	accessible	accessible	ADJ
gujaf-138	106	16	.	.	PUNCT
gujaf-138	107	1	altman	altman	PROPN
gujaf-138	107	2	z	z	PROPN
gujaf-138	107	3	-	-	PUNCT
gujaf-138	107	4	score	score	NOUN
gujaf-138	107	5	benchmark	benchmark	NOUN
gujaf-138	107	6	was	be	AUX
gujaf-138	107	7	adopted	adopt	VERB
gujaf-138	107	8	and	and	CCONJ
gujaf-138	107	9	applied	apply	VERB
gujaf-138	107	10	and	and	CCONJ
gujaf-138	107	11	twenty	twenty	NUM
gujaf-138	107	12	eighty	eighty	NUM
gujaf-138	107	13	(	(	PUNCT
gujaf-138	107	14	28	28	NUM
gujaf-138	107	15	)	)	PUNCT
gujaf-138	107	16	of	of	ADP
gujaf-138	107	17	the	the	DET
gujaf-138	107	18	firms	firm	NOUN
gujaf-138	107	19	fell	fall	VERB
gujaf-138	107	20	below	below	ADP
gujaf-138	107	21	1.8	1.8	NUM
gujaf-138	107	22	,	,	PUNCT
gujaf-138	107	23	hence	hence	ADV
gujaf-138	107	24	were	be	AUX
gujaf-138	107	25	used	use	VERB
gujaf-138	107	26	as	as	ADP
gujaf-138	107	27	sample	sample	NOUN
gujaf-138	107	28	size	size	NOUN
gujaf-138	107	29	because	because	SCONJ
gujaf-138	107	30	the	the	DET
gujaf-138	107	31	focus	focus	NOUN
gujaf-138	107	32	of	of	ADP
gujaf-138	107	33	the	the	DET
gujaf-138	107	34	study	study	NOUN
gujaf-138	107	35	is	be	AUX
gujaf-138	107	36	essentially	essentially	ADV
gujaf-138	107	37	on	on	ADP
gujaf-138	107	38	those	those	PRON
gujaf-138	107	39	with	with	ADP
gujaf-138	107	40	the	the	DET
gujaf-138	107	41	likelihood	likelihood	NOUN
gujaf-138	107	42	of	of	ADP
gujaf-138	107	43	distress	distress	NOUN
gujaf-138	107	44	status	status	NOUN
gujaf-138	107	45	.	.	PUNCT
gujaf-138	108	1	based	base	VERB
gujaf-138	108	2	on	on	ADP
gujaf-138	108	3	discriminant	discriminant	ADJ
gujaf-138	108	4	analysis	analysis	NOUN
gujaf-138	108	5	,	,	PUNCT
gujaf-138	108	6	the	the	DET
gujaf-138	108	7	altman	altman	PROPN
gujaf-138	108	8	z	z	PROPN
gujaf-138	108	9	score	score	NOUN
gujaf-138	108	10	comprises	comprise	NOUN
gujaf-138	108	11	of	of	ADP
gujaf-138	108	12	fundamental	fundamental	ADJ
gujaf-138	108	13	financial	financial	ADJ
gujaf-138	108	14	ratios	ratio	NOUN
gujaf-138	108	15	as	as	ADP
gujaf-138	108	16	inputs	input	NOUN
gujaf-138	108	17	(	(	PUNCT
gujaf-138	108	18	calandro	calandro	NOUN
gujaf-138	108	19	,	,	PUNCT
gujaf-138	108	20	2007	2007	NUM
gujaf-138	108	21	)	)	PUNCT
gujaf-138	108	22	.	.	PUNCT
gujaf-138	109	1	for	for	SCONJ
gujaf-138	109	2	the	the	DET
gujaf-138	109	3	formula	formula	NOUN
gujaf-138	109	4	to	to	PART
gujaf-138	109	5	be	be	AUX
gujaf-138	109	6	determined	determine	VERB
gujaf-138	109	7	,	,	PUNCT
gujaf-138	109	8	the	the	DET
gujaf-138	109	9	original	original	ADJ
gujaf-138	109	10	z	z	NOUN
gujaf-138	109	11	-	-	PUNCT
gujaf-138	109	12	score	score	NOUN
gujaf-138	109	13	formula	formula	NOUN
gujaf-138	109	14	,	,	PUNCT
gujaf-138	109	15	according	accord	VERB
gujaf-138	109	16	to	to	ADP
gujaf-138	109	17	tung	tung	PROPN
gujaf-138	109	18	and	and	CCONJ
gujaf-138	109	19	phung	phung	PROPN
gujaf-138	109	20	,	,	PUNCT
gujaf-138	109	21	(	(	PUNCT
gujaf-138	109	22	2019	2019	NUM
gujaf-138	109	23	)	)	PUNCT
gujaf-138	109	24	is	be	AUX
gujaf-138	109	25	used	use	VERB
gujaf-138	109	26	as	as	SCONJ
gujaf-138	109	27	follows	follow	VERB
gujaf-138	109	28	:	:	PUNCT
gujaf-138	109	29	z	z	NOUN
gujaf-138	109	30	=	=	SYM
gujaf-138	109	31	1.2x1	1.2x1	NUM
gujaf-138	110	1	+	+	CCONJ
gujaf-138	110	2	1.4x2	1.4x2	NUM
gujaf-138	111	1	+	+	NUM
gujaf-138	111	2	3.3x3	3.3x3	NUM
gujaf-138	111	3	+	+	NUM
gujaf-138	111	4	0.64x4	0.64x4	NUM
gujaf-138	111	5	+	+	CCONJ
gujaf-138	111	6	0.999x5	0.999x5	ADJ
gujaf-138	111	7	where	where	SCONJ
gujaf-138	111	8	;	;	PUNCT
gujaf-138	111	9	x1	x1	PROPN
gujaf-138	111	10	=	=	SYM
gujaf-138	111	11	working	work	VERB
gujaf-138	111	12	capital	capital	NOUN
gujaf-138	111	13	/	/	SYM
gujaf-138	111	14	total	total	ADJ
gujaf-138	111	15	assets	asset	NOUN
gujaf-138	112	1	x2	x2	NOUN
gujaf-138	113	1	=	=	PUNCT
gujaf-138	113	2	retained	retain	VERB
gujaf-138	113	3	earnings	earning	NOUN
gujaf-138	113	4	/	/	SYM
gujaf-138	113	5	total	total	NOUN
gujaf-138	113	6	x3	x3	ADJ
gujaf-138	113	7	=	=	SYM
gujaf-138	113	8	earnings	earning	NOUN
gujaf-138	113	9	before	before	ADP
gujaf-138	113	10	earnings	earning	NOUN
gujaf-138	113	11	and	and	CCONJ
gujaf-138	113	12	taxes	taxis	NOUN
gujaf-138	113	13	/	/	SYM
gujaf-138	113	14	total	total	ADJ
gujaf-138	113	15	assets	asset	NOUN
gujaf-138	113	16	x4	x4	NOUN
gujaf-138	114	1	=	=	NOUN
gujaf-138	114	2	market	market	NOUN
gujaf-138	114	3	value	value	NOUN
gujaf-138	114	4	of	of	ADP
gujaf-138	114	5	equity	equity	NOUN
gujaf-138	114	6	/	/	SYM
gujaf-138	114	7	book	book	NOUN
gujaf-138	114	8	value	value	NOUN
gujaf-138	114	9	of	of	ADP
gujaf-138	114	10	debt	debt	NOUN
gujaf-138	114	11	x5	x5	NOUN
gujaf-138	114	12	=	=	SYM
gujaf-138	114	13	sales	sale	NOUN
gujaf-138	114	14	/	/	SYM
gujaf-138	114	15	total	total	ADJ
gujaf-138	114	16	assets	asset	NOUN
gujaf-138	114	17	.	.	PUNCT
gujaf-138	115	1	z	z	NOUN
gujaf-138	115	2	=	=	PUNCT
gujaf-138	115	3	overall	overall	ADJ
gujaf-138	115	4	index	index	NOUN
gujaf-138	115	5	zones	zone	NOUN
gujaf-138	115	6	of	of	ADP
gujaf-138	115	7	discrimination	discrimination	NOUN
gujaf-138	115	8	:	:	PUNCT
gujaf-138	115	9	z	z	NOUN
gujaf-138	115	10	>	>	X
gujaf-138	115	11	2.99	2.99	NUM
gujaf-138	115	12	“	"	PUNCT
gujaf-138	115	13	safe	safe	ADJ
gujaf-138	115	14	”	"	PUNCT
gujaf-138	115	15	zone	zone	NOUN
gujaf-138	115	16	1.81	1.81	NUM
gujaf-138	115	17	<	<	X
gujaf-138	115	18	z	z	X
gujaf-138	115	19	<	<	X
gujaf-138	115	20	2.99	2.99	NUM
gujaf-138	115	21	“	"	PUNCT
gujaf-138	115	22	gray	gray	ADJ
gujaf-138	115	23	”	"	PUNCT
gujaf-138	115	24	zone	zone	NOUN
gujaf-138	115	25	z	z	PROPN
gujaf-138	115	26	<	<	X
gujaf-138	115	27	1.81	1.81	NUM
gujaf-138	115	28	“	"	PUNCT
gujaf-138	115	29	distress	distress	NOUN
gujaf-138	115	30	”	"	PUNCT
gujaf-138	115	31	zone	zone	NOUN
gujaf-138	115	32	.	.	PUNCT
gujaf-138	116	1	it	it	PRON
gujaf-138	116	2	is	be	AUX
gujaf-138	116	3	postulated	postulate	VERB
gujaf-138	116	4	by	by	ADP
gujaf-138	116	5	altman	altman	PROPN
gujaf-138	116	6	that	that	SCONJ
gujaf-138	116	7	firms	firm	NOUN
gujaf-138	116	8	with	with	ADP
gujaf-138	116	9	z	z	NOUN
gujaf-138	116	10	–	–	PUNCT
gujaf-138	116	11	score	score	NOUN
gujaf-138	116	12	of	of	ADP
gujaf-138	116	13	<	<	X
gujaf-138	116	14	1.8	1.8	NUM
gujaf-138	116	15	were	be	AUX
gujaf-138	116	16	possibly	possibly	ADV
gujaf-138	116	17	to	to	PART
gujaf-138	116	18	experience	experience	VERB
gujaf-138	116	19	bankruptcy	bankruptcy	NOUN
gujaf-138	116	20	,	,	PUNCT
gujaf-138	116	21	firms	firm	NOUN
gujaf-138	116	22	with	with	ADP
gujaf-138	116	23	z	z	NOUN
gujaf-138	116	24	–	–	PUNCT
gujaf-138	116	25	score	score	NOUN
gujaf-138	116	26	of	of	ADP
gujaf-138	116	27	between	between	ADP
gujaf-138	116	28	1.8	1.8	NUM
gujaf-138	116	29	and	and	CCONJ
gujaf-138	116	30	2.99	2.99	NUM
gujaf-138	116	31	will	will	AUX
gujaf-138	116	32	be	be	AUX
gujaf-138	116	33	in	in	ADP
gujaf-138	116	34	ignorance	ignorance	NOUN
gujaf-138	116	35	zone	zone	NOUN
gujaf-138	116	36	or	or	CCONJ
gujaf-138	116	37	in	in	ADP
gujaf-138	116	38	the	the	DET
gujaf-138	116	39	grey	grey	PROPN
gujaf-138	116	40	zone	zone	NOUN
gujaf-138	116	41	where	where	SCONJ
gujaf-138	116	42	distress	distress	NOUN
gujaf-138	116	43	may	may	AUX
gujaf-138	116	44	not	not	PART
gujaf-138	116	45	or	or	CCONJ
gujaf-138	116	46	may	may	AUX
gujaf-138	116	47	impend	impend	VERB
gujaf-138	116	48	.	.	PUNCT
gujaf-138	117	1	accordingly	accordingly	ADV
gujaf-138	117	2	,	,	PUNCT
gujaf-138	117	3	firms	firm	NOUN
gujaf-138	117	4	with	with	ADP
gujaf-138	117	5	z	z	NOUN
gujaf-138	117	6	score	score	NOUN
gujaf-138	117	7	of	of	ADP
gujaf-138	117	8	>	>	X
gujaf-138	117	9	2.99	2.99	NUM
gujaf-138	117	10	will	will	AUX
gujaf-138	117	11	possibly	possibly	ADV
gujaf-138	117	12	be	be	AUX
gujaf-138	117	13	sound	sound	ADJ
gujaf-138	117	14	financially	financially	ADV
gujaf-138	117	15	(	(	PUNCT
gujaf-138	117	16	ferrier	ferrier	NOUN
gujaf-138	117	17	et	et	PROPN
gujaf-138	117	18	al	al	PROPN
gujaf-138	117	19	.	.	PROPN
gujaf-138	117	20	,	,	PUNCT
gujaf-138	117	21	2002	2002	NUM
gujaf-138	117	22	)	)	PUNCT
gujaf-138	117	23	.	.	PUNCT
gujaf-138	118	1	the	the	DET
gujaf-138	118	2	analytical	analytical	ADJ
gujaf-138	118	3	framework	framework	NOUN
gujaf-138	118	4	as	as	SCONJ
gujaf-138	118	5	indicated	indicate	VERB
gujaf-138	118	6	in	in	ADP
gujaf-138	118	7	figure	figure	NOUN
gujaf-138	118	8	1	1	NUM
gujaf-138	118	9	denote	denote	VERB
gujaf-138	118	10	the	the	DET
gujaf-138	118	11	schematic	schematic	ADJ
gujaf-138	118	12	illustration	illustration	NOUN
gujaf-138	118	13	of	of	ADP
gujaf-138	118	14	a	a	DET
gujaf-138	118	15	diagram	diagram	NOUN
gujaf-138	118	16	of	of	ADP
gujaf-138	118	17	the	the	DET
gujaf-138	118	18	relationship	relationship	NOUN
gujaf-138	118	19	with	with	ADP
gujaf-138	118	20	financial	financial	ADJ
gujaf-138	118	21	reporting	reporting	NOUN
gujaf-138	118	22	timeliness	timeliness	NOUN
gujaf-138	118	23	(	(	PUNCT
gujaf-138	118	24	dependent	dependent	ADJ
gujaf-138	118	25	variable	variable	NOUN
gujaf-138	118	26	)	)	PUNCT
gujaf-138	118	27	and	and	CCONJ
gujaf-138	118	28	board	board	NOUN
gujaf-138	118	29	characteristics	characteristic	NOUN
gujaf-138	118	30	(	(	PUNCT
gujaf-138	118	31	independent	independent	ADJ
gujaf-138	118	32	variables	variable	NOUN
gujaf-138	118	33	)	)	PUNCT
gujaf-138	118	34	which	which	PRON
gujaf-138	118	35	comprises	comprise	VERB
gujaf-138	118	36	of	of	ADP
gujaf-138	118	37	board	board	NOUN
gujaf-138	118	38	independence	independence	NOUN
gujaf-138	118	39	as	as	ADV
gujaf-138	118	40	well	well	ADV
gujaf-138	118	41	as	as	ADP
gujaf-138	118	42	board	board	NOUN
gujaf-138	118	43	size	size	NOUN
gujaf-138	118	44	for	for	ADP
gujaf-138	118	45	this	this	DET
gujaf-138	118	46	study	study	NOUN
gujaf-138	118	47	.	.	PUNCT
gujaf-138	119	1	8	8	NUM
gujaf-138	119	2	board	board	NOUN
gujaf-138	119	3	independence	independence	NOUN
gujaf-138	119	4	figure	figure	NOUN
gujaf-138	119	5	1	1	NUM
gujaf-138	119	6	:	:	PUNCT
gujaf-138	119	7	source	source	NOUN
gujaf-138	119	8	:	:	PUNCT
gujaf-138	119	9	authors	author	NOUN
gujaf-138	119	10	’	’	PART
gujaf-138	119	11	formulation	formulation	NOUN
gujaf-138	119	12	,	,	PUNCT
gujaf-138	119	13	(	(	PUNCT
gujaf-138	119	14	2021	2021	NUM
gujaf-138	119	15	)	)	PUNCT
gujaf-138	119	16	.	.	PUNCT
gujaf-138	120	1	the	the	DET
gujaf-138	120	2	model	model	NOUN
gujaf-138	120	3	specified	specify	VERB
gujaf-138	120	4	by	by	ADP
gujaf-138	120	5	adedej	adedej	PROPN
gujaf-138	120	6	et	et	PROPN
gujaf-138	120	7	al	al	PROPN
gujaf-138	120	8	.	.	PROPN
gujaf-138	120	9	(	(	PUNCT
gujaf-138	120	10	2020	2020	NUM
gujaf-138	120	11	)	)	PUNCT
gujaf-138	120	12	is	be	AUX
gujaf-138	120	13	adapted	adapt	VERB
gujaf-138	120	14	in	in	ADP
gujaf-138	120	15	this	this	DET
gujaf-138	120	16	study	study	NOUN
gujaf-138	120	17	and	and	CCONJ
gujaf-138	120	18	it	it	PRON
gujaf-138	120	19	is	be	AUX
gujaf-138	120	20	employed	employ	VERB
gujaf-138	120	21	as	as	ADP
gujaf-138	120	22	below	below	ADV
gujaf-138	120	23	:	:	PUNCT
gujaf-138	120	24	tfrit	tfrit	PROPN
gujaf-138	120	25	=	=	PROPN
gujaf-138	121	1	β0	β0	PROPN
gujaf-138	121	2	+	+	CCONJ
gujaf-138	121	3	β1bsit	β1bsit	NOUN
gujaf-138	121	4	+	+	CCONJ
gujaf-138	121	5	β2biit	β2biit	NOUN
gujaf-138	121	6	+	+	NUM
gujaf-138	121	7	β3aciit	β3aciit	NOUN
gujaf-138	122	1	+	+	CCONJ
gujaf-138	122	2	β4fsit	β4fsit	NOUN
gujaf-138	122	3	+	+	CCONJ
gujaf-138	122	4	μit	μit	NOUN
gujaf-138	122	5	............................................	............................................	PUNCT
gujaf-138	123	1	(	(	PUNCT
gujaf-138	123	2	1	1	X
gujaf-138	123	3	)	)	PUNCT
gujaf-138	123	4	the	the	DET
gujaf-138	123	5	model	model	NOUN
gujaf-138	123	6	for	for	ADP
gujaf-138	123	7	this	this	DET
gujaf-138	123	8	very	very	ADJ
gujaf-138	123	9	study	study	NOUN
gujaf-138	123	10	is	be	AUX
gujaf-138	123	11	specified	specify	VERB
gujaf-138	123	12	as	as	ADP
gujaf-138	123	13	:	:	PUNCT
gujaf-138	123	14	tfr	tfr	PROPN
gujaf-138	123	15	=	=	SYM
gujaf-138	123	16	f	f	PROPN
gujaf-138	123	17	(	(	PUNCT
gujaf-138	123	18	bind	bind	VERB
gujaf-138	123	19	,	,	PUNCT
gujaf-138	123	20	bsize	bsize	NOUN
gujaf-138	123	21	)	)	PUNCT
gujaf-138	123	22	……	……	NOUN
gujaf-138	123	23	……	……	NOUN
gujaf-138	123	24	……	……	NOUN
gujaf-138	123	25	……	……	NOUN
gujaf-138	123	26	……	……	NOUN
gujaf-138	123	27	..	..	PUNCT
gujaf-138	123	28	…	…	PUNCT
gujaf-138	123	29	……	……	NOUN
gujaf-138	123	30	……	……	NOUN
gujaf-138	123	31	……	……	NOUN
gujaf-138	123	32	……	……	NOUN
gujaf-138	123	33	……	……	NOUN
gujaf-138	123	34	(	(	PUNCT
gujaf-138	123	35	2	2	X
gujaf-138	123	36	)	)	PUNCT
gujaf-138	123	37	the	the	DET
gujaf-138	123	38	model	model	NOUN
gujaf-138	123	39	is	be	AUX
gujaf-138	123	40	explicitly	explicitly	ADV
gujaf-138	123	41	specified	specify	VERB
gujaf-138	123	42	as	as	ADP
gujaf-138	123	43	;	;	PUNCT
gujaf-138	123	44	tfrit	tfrit	NOUN
gujaf-138	123	45	=	=	NOUN
gujaf-138	123	46	x0	x0	PROPN
gujaf-138	124	1	+	+	CCONJ
gujaf-138	124	2	x1bindit	x1bindit	PROPN
gujaf-138	124	3	+	+	CCONJ
gujaf-138	124	4	x2bsizeit	x2bsizeit	PROPN
gujaf-138	124	5	+	+	CCONJ
gujaf-138	124	6	μit	μit	NOUN
gujaf-138	124	7	…	…	PUNCT
gujaf-138	124	8	……	……	NOUN
gujaf-138	124	9	……	……	NOUN
gujaf-138	124	10	……	……	NOUN
gujaf-138	124	11	......	......	PUNCT
gujaf-138	124	12	…	…	PUNCT
gujaf-138	124	13	……	……	NOUN
gujaf-138	124	14	……	……	NOUN
gujaf-138	124	15	.........	.........	PUNCT
gujaf-138	124	16	(	(	PUNCT
gujaf-138	124	17	3	3	X
gujaf-138	124	18	)	)	PUNCT
gujaf-138	124	19	where	where	SCONJ
gujaf-138	124	20	;	;	PUNCT
gujaf-138	124	21	tfr	tfr	PROPN
gujaf-138	124	22	=	=	SYM
gujaf-138	124	23	financial	financial	ADJ
gujaf-138	124	24	reporting	reporting	NOUN
gujaf-138	124	25	timeliness	timeliness	NOUN
gujaf-138	124	26	bind	bind	NOUN
gujaf-138	124	27	=	=	SYM
gujaf-138	124	28	board	board	NOUN
gujaf-138	124	29	independence	independence	NOUN
gujaf-138	124	30	bsize	bsize	NOUN
gujaf-138	124	31	=	=	SYM
gujaf-138	124	32	board	board	NOUN
gujaf-138	124	33	size	size	NOUN
gujaf-138	124	34	i	i	NOUN
gujaf-138	124	35	=	=	PUNCT
gujaf-138	124	36	firm	firm	NOUN
gujaf-138	124	37	t	t	NOUN
gujaf-138	124	38	=	=	PUNCT
gujaf-138	124	39	year	year	NOUN
gujaf-138	124	40	x0	x0	PROPN
gujaf-138	125	1	=	=	PUNCT
gujaf-138	126	1	intercept	intercept	VERB
gujaf-138	127	1	x1	x1	PROPN
gujaf-138	128	1	and	and	CCONJ
gujaf-138	128	2	x2	x2	NOUN
gujaf-138	129	1	=	=	NOUN
gujaf-138	129	2	parameters	parameter	NOUN
gujaf-138	129	3	of	of	ADP
gujaf-138	129	4	the	the	DET
gujaf-138	129	5	planned	plan	VERB
gujaf-138	129	6	estimates	estimate	NOUN
gujaf-138	129	7	μ	μ	NOUN
gujaf-138	129	8	=	=	NOUN
gujaf-138	129	9	error	error	NOUN
gujaf-138	129	10	term	term	NOUN
gujaf-138	129	11	a	a	DET
gujaf-138	129	12	priori	priori	ADJ
gujaf-138	129	13	expectations	expectation	NOUN
gujaf-138	129	14	are	be	AUX
gujaf-138	129	15	:	:	PUNCT
gujaf-138	129	16	x1	x1	PROPN
gujaf-138	129	17	>	>	PUNCT
gujaf-138	129	18	0	0	PUNCT
gujaf-138	130	1	and	and	CCONJ
gujaf-138	130	2	x2	x2	INTJ
gujaf-138	130	3	>	>	X
gujaf-138	130	4	0	0	X
gujaf-138	130	5	.	.	PUNCT
gujaf-138	130	6	table	table	NOUN
gujaf-138	130	7	1	1	NUM
gujaf-138	130	8	:	:	PUNCT
gujaf-138	130	9	measurement	measurement	NOUN
gujaf-138	130	10	of	of	ADP
gujaf-138	130	11	variables	variable	NOUN
gujaf-138	130	12	s	s	PROPN
gujaf-138	130	13	/	/	SYM
gujaf-138	130	14	n	n	PRON
gujaf-138	130	15	variables	variable	NOUN
gujaf-138	130	16	acronyms	acronym	NOUN
gujaf-138	130	17	type	type	NOUN
gujaf-138	130	18	measurement	measurement	NOUN
gujaf-138	130	19	source	source	NOUN
gujaf-138	130	20	apriori	apriori	ADV
gujaf-138	130	21	sign	sign	VERB
gujaf-138	130	22	1	1	NUM
gujaf-138	130	23	financial	financial	ADJ
gujaf-138	130	24	reporting	reporting	NOUN
gujaf-138	130	25	timeliness	timeliness	NOUN
gujaf-138	130	26	.	.	PUNCT
gujaf-138	131	1	frt	frt	PROPN
gujaf-138	131	2	dependent	dependent	PROPN
gujaf-138	131	3	measured	measure	VERB
gujaf-138	131	4	with	with	ADP
gujaf-138	131	5	the	the	DET
gujaf-138	131	6	numbers	number	NOUN
gujaf-138	131	7	of	of	ADP
gujaf-138	131	8	the	the	DET
gujaf-138	131	9	days	day	NOUN
gujaf-138	131	10	that	that	PRON
gujaf-138	131	11	are	be	AUX
gujaf-138	131	12	between	between	ADP
gujaf-138	131	13	the	the	DET
gujaf-138	131	14	firm	firm	ADJ
gujaf-138	131	15	fiscal	fiscal	ADJ
gujaf-138	131	16	year	year	NOUN
gujaf-138	131	17	end	end	NOUN
gujaf-138	131	18	and	and	CCONJ
gujaf-138	131	19	the	the	DET
gujaf-138	131	20	date	date	NOUN
gujaf-138	131	21	of	of	ADP
gujaf-138	131	22	the	the	DET
gujaf-138	131	23	report	report	NOUN
gujaf-138	131	24	of	of	ADP
gujaf-138	131	25	auditor	auditor	NOUN
gujaf-138	131	26	.	.	PUNCT
gujaf-138	132	1	adedej	adedej	ADJ
gujaf-138	132	2	et	et	PROPN
gujaf-138	132	3	al	al	PROPN
gujaf-138	132	4	.	.	PROPN
gujaf-138	132	5	(	(	PUNCT
gujaf-138	132	6	2020	2020	NUM
gujaf-138	132	7	)	)	PUNCT
gujaf-138	132	8	.	.	PUNCT
gujaf-138	133	1	financial	financial	ADJ
gujaf-138	133	2	reporting	reporting	NOUN
gujaf-138	133	3	timeliness	timeliness	NOUN
gujaf-138	133	4	board	board	NOUN
gujaf-138	133	5	size	size	NOUN
gujaf-138	133	6	9	9	NUM
gujaf-138	133	7	2	2	NUM
gujaf-138	133	8	board	board	NOUN
gujaf-138	133	9	independence	independence	NOUN
gujaf-138	133	10	bind	bind	VERB
gujaf-138	133	11	independent	independent	ADJ
gujaf-138	133	12	measured	measure	VERB
gujaf-138	133	13	as	as	ADP
gujaf-138	133	14	the	the	DET
gujaf-138	133	15	ratio	ratio	NOUN
gujaf-138	133	16	of	of	ADP
gujaf-138	133	17	independent	independent	ADJ
gujaf-138	133	18	directors	director	NOUN
gujaf-138	133	19	to	to	ADP
gujaf-138	133	20	the	the	DET
gujaf-138	133	21	total	total	ADJ
gujaf-138	133	22	members	member	NOUN
gujaf-138	133	23	of	of	ADP
gujaf-138	133	24	the	the	DET
gujaf-138	133	25	board	board	NOUN
gujaf-138	133	26	.	.	PUNCT
gujaf-138	134	1	imen	iman	NOUN
gujaf-138	134	2	and	and	CCONJ
gujaf-138	134	3	anis	anis	PROPN
gujaf-138	134	4	(	(	PUNCT
gujaf-138	134	5	2015	2015	NUM
gujaf-138	134	6	)	)	PUNCT
gujaf-138	134	7	.	.	PUNCT
gujaf-138	135	1	+	+	CCONJ
gujaf-138	135	2	3	3	NUM
gujaf-138	135	3	board	board	NOUN
gujaf-138	135	4	size	size	NOUN
gujaf-138	135	5	bsize	bsize	VERB
gujaf-138	135	6	independent	independent	ADJ
gujaf-138	135	7	total	total	ADJ
gujaf-138	135	8	number	number	NOUN
gujaf-138	135	9	of	of	ADP
gujaf-138	135	10	members	member	NOUN
gujaf-138	135	11	of	of	ADP
gujaf-138	135	12	directors	director	NOUN
gujaf-138	135	13	that	that	PRON
gujaf-138	135	14	are	be	AUX
gujaf-138	135	15	in	in	ADP
gujaf-138	135	16	the	the	DET
gujaf-138	135	17	board	board	NOUN
gujaf-138	135	18	.	.	PUNCT
gujaf-138	136	1	nguyen	nguyen	PROPN
gujaf-138	136	2	et	et	PROPN
gujaf-138	136	3	al	al	PROPN
gujaf-138	136	4	.	.	PROPN
gujaf-138	136	5	(	(	PUNCT
gujaf-138	136	6	2021	2021	NUM
gujaf-138	136	7	)	)	PUNCT
gujaf-138	136	8	.	.	PUNCT
gujaf-138	137	1	+	+	PUNCT
gujaf-138	137	2	source	source	NOUN
gujaf-138	137	3	:	:	PUNCT
gujaf-138	137	4	researchers	researcher	NOUN
gujaf-138	137	5	compilation	compilation	NOUN
gujaf-138	137	6	,	,	PUNCT
gujaf-138	137	7	2021	2021	NUM
gujaf-138	137	8	.	.	PUNCT
gujaf-138	138	1	4	4	X
gujaf-138	138	2	.	.	NOUN
gujaf-138	138	3	results	result	VERB
gujaf-138	138	4	intepretation	intepretation	NOUN
gujaf-138	138	5	and	and	CCONJ
gujaf-138	138	6	discussion	discussion	NOUN
gujaf-138	138	7	table	table	NOUN
gujaf-138	138	8	2	2	NUM
gujaf-138	138	9	:	:	PUNCT
gujaf-138	138	10	descriptive	descriptive	ADJ
gujaf-138	138	11	statistics	statistic	NOUN
gujaf-138	138	12	frt	frt	PROPN
gujaf-138	138	13	bind	bind	VERB
gujaf-138	138	14	bsize	bsize	NOUN
gujaf-138	138	15	mean	mean	VERB
gujaf-138	138	16	136.7190	136.7190	NUM
gujaf-138	138	17	68.26116	68.26116	NUM
gujaf-138	138	18	9.313869	9.313869	NUM
gujaf-138	138	19	median	median	NOUN
gujaf-138	138	20	91.00000	91.00000	NUM
gujaf-138	138	21	69.23080	69.23080	NUM
gujaf-138	138	22	9.000000	9.000000	NUM
gujaf-138	138	23	maximum	maximum	NOUN
gujaf-138	138	24	538.0000	538.0000	NUM
gujaf-138	138	25	94.44440	94.44440	NUM
gujaf-138	138	26	19.00000	19.00000	NUM
gujaf-138	138	27	minimum	minimum	NOUN
gujaf-138	138	28	31.00000	31.00000	NUM
gujaf-138	138	29	0.000000	0.000000	NUM
gujaf-138	138	30	4.000000	4.000000	NUM
gujaf-138	138	31	std	std	NOUN
gujaf-138	138	32	.	.	PUNCT
gujaf-138	138	33	dev	dev	PROPN
gujaf-138	138	34	.	.	PUNCT
gujaf-138	139	1	102.9118	102.9118	NUM
gujaf-138	139	2	17.77351	17.77351	NUM
gujaf-138	139	3	2.477006	2.477006	NUM
gujaf-138	139	4	skewness	skewness	NOUN
gujaf-138	139	5	2.280027	2.280027	NUM
gujaf-138	139	6	-1.104879	-1.104879	NOUN
gujaf-138	139	7	0.596976	0.596976	NUM
gujaf-138	139	8	kurtosis	kurtosis	VERB
gujaf-138	139	9	8.086769	8.086769	NUM
gujaf-138	139	10	5.293888	5.293888	NUM
gujaf-138	139	11	3.893642	3.893642	NUM
gujaf-138	139	12	jarque	jarque	NOUN
gujaf-138	139	13	-	-	PUNCT
gujaf-138	139	14	bera	bera	NOUN
gujaf-138	139	15	532.8080	532.8080	PROPN
gujaf-138	139	16	115.8215	115.8215	NUM
gujaf-138	139	17	25.39202	25.39202	NUM
gujaf-138	139	18	probability	probability	NOUN
gujaf-138	139	19	0.000000	0.000000	NUM
gujaf-138	139	20	0.000000	0.000000	NUM
gujaf-138	139	21	0.000003	0.000003	NUM
gujaf-138	139	22	sum	sum	NOUN
gujaf-138	139	23	37461.00	37461.00	NUM
gujaf-138	139	24	18703.56	18703.56	NUM
gujaf-138	139	25	2552.000	2552.000	NUM
gujaf-138	139	26	sum	sum	NOUN
gujaf-138	139	27	sq	sq	PROPN
gujaf-138	139	28	.	.	PROPN
gujaf-138	139	29	dev	dev	PROPN
gujaf-138	139	30	.	.	PROPN
gujaf-138	139	31	2891297	2891297	NUM
gujaf-138	139	32	.	.	PUNCT
gujaf-138	140	1	86240.09	86240.09	NUM
gujaf-138	140	2	1675.007	1675.007	NUM
gujaf-138	140	3	observations	observation	NOUN
gujaf-138	140	4	274	274	NUM
gujaf-138	140	5	274	274	NUM
gujaf-138	140	6	274	274	NUM
gujaf-138	140	7	source	source	NOUN
gujaf-138	140	8	:	:	PUNCT
gujaf-138	140	9	e	e	NOUN
gujaf-138	140	10	-	-	NOUN
gujaf-138	140	11	view	view	VERB
gujaf-138	140	12	9.0	9.0	NUM
gujaf-138	140	13	output	output	NOUN
gujaf-138	140	14	table	table	NOUN
gujaf-138	140	15	2	2	NUM
gujaf-138	140	16	above	above	ADP
gujaf-138	140	17	presents	present	VERB
gujaf-138	140	18	the	the	DET
gujaf-138	140	19	descriptive	descriptive	ADJ
gujaf-138	140	20	statistics	statistic	NOUN
gujaf-138	140	21	of	of	ADP
gujaf-138	140	22	the	the	DET
gujaf-138	140	23	different	different	ADJ
gujaf-138	140	24	variables	variable	NOUN
gujaf-138	140	25	that	that	PRON
gujaf-138	140	26	are	be	AUX
gujaf-138	140	27	investigated	investigate	VERB
gujaf-138	140	28	with	with	ADP
gujaf-138	140	29	good	good	ADJ
gujaf-138	140	30	emphasis	emphasis	NOUN
gujaf-138	140	31	laid	lay	VERB
gujaf-138	140	32	on	on	ADP
gujaf-138	140	33	the	the	DET
gujaf-138	140	34	outcome	outcome	NOUN
gujaf-138	140	35	of	of	ADP
gujaf-138	140	36	mean	mean	ADJ
gujaf-138	140	37	,	,	PUNCT
gujaf-138	140	38	maximum	maximum	ADJ
gujaf-138	140	39	,	,	PUNCT
gujaf-138	140	40	minimum	minimum	ADJ
gujaf-138	140	41	,	,	PUNCT
gujaf-138	140	42	standard	standard	ADJ
gujaf-138	140	43	deviation	deviation	NOUN
gujaf-138	140	44	as	as	ADV
gujaf-138	140	45	well	well	ADV
gujaf-138	140	46	as	as	ADP
gujaf-138	140	47	jarque	jarque	NOUN
gujaf-138	140	48	-	-	PUNCT
gujaf-138	140	49	bera	bera	NOUN
gujaf-138	140	50	test	test	NOUN
gujaf-138	140	51	statistics	statistic	NOUN
gujaf-138	140	52	.	.	PUNCT
gujaf-138	141	1	outcome	outcome	NOUN
gujaf-138	141	2	of	of	ADP
gujaf-138	141	3	the	the	DET
gujaf-138	141	4	value	value	NOUN
gujaf-138	141	5	of	of	ADP
gujaf-138	141	6	financial	financial	ADJ
gujaf-138	141	7	reporting	reporting	NOUN
gujaf-138	141	8	timeliness	timeliness	NOUN
gujaf-138	141	9	(	(	PUNCT
gujaf-138	141	10	frt	frt	NOUN
gujaf-138	141	11	)	)	PUNCT
gujaf-138	141	12	indicated	indicate	VERB
gujaf-138	141	13	136.7190	136.7190	NUM
gujaf-138	141	14	,	,	PUNCT
gujaf-138	141	15	board	board	NOUN
gujaf-138	141	16	independence	independence	NOUN
gujaf-138	141	17	(	(	PUNCT
gujaf-138	141	18	bind	bind	NOUN
gujaf-138	141	19	)	)	PUNCT
gujaf-138	141	20	shows	show	VERB
gujaf-138	141	21	68.26116	68.26116	NUM
gujaf-138	141	22	,	,	PUNCT
gujaf-138	141	23	while	while	SCONJ
gujaf-138	141	24	board	board	NOUN
gujaf-138	141	25	size	size	NOUN
gujaf-138	141	26	(	(	PUNCT
gujaf-138	141	27	bsize	bsize	PROPN
gujaf-138	141	28	)	)	PUNCT
gujaf-138	141	29	came	come	VERB
gujaf-138	141	30	out	out	ADP
gujaf-138	141	31	to	to	PART
gujaf-138	141	32	be	be	AUX
gujaf-138	141	33	9.313869	9.313869	NUM
gujaf-138	141	34	.	.	PUNCT
gujaf-138	142	1	in	in	ADP
gujaf-138	142	2	the	the	DET
gujaf-138	142	3	same	same	ADJ
gujaf-138	142	4	vein	vein	NOUN
gujaf-138	142	5	,	,	PUNCT
gujaf-138	142	6	the	the	DET
gujaf-138	142	7	normality	normality	NOUN
gujaf-138	142	8	test	test	NOUN
gujaf-138	142	9	based	base	VERB
gujaf-138	142	10	on	on	ADP
gujaf-138	142	11	the	the	DET
gujaf-138	142	12	outcome	outcome	NOUN
gujaf-138	142	13	of	of	ADP
gujaf-138	142	14	the	the	DET
gujaf-138	142	15	jarquebera	jarquebera	PROPN
gujaf-138	142	16	test	test	NOUN
gujaf-138	142	17	indicates	indicate	VERB
gujaf-138	142	18	that	that	SCONJ
gujaf-138	142	19	the	the	DET
gujaf-138	142	20	used	used	ADJ
gujaf-138	142	21	variables	variable	NOUN
gujaf-138	142	22	are	be	AUX
gujaf-138	142	23	normally	normally	ADV
gujaf-138	142	24	distributed	distribute	VERB
gujaf-138	142	25	.	.	PUNCT
gujaf-138	143	1	it	it	PRON
gujaf-138	143	2	means	mean	VERB
gujaf-138	143	3	,	,	PUNCT
gujaf-138	143	4	probability	probability	NOUN
gujaf-138	143	5	of	of	ADP
gujaf-138	143	6	the	the	DET
gujaf-138	143	7	different	different	ADJ
gujaf-138	143	8	variables	variable	NOUN
gujaf-138	143	9	of	of	ADP
gujaf-138	143	10	p	p	NOUN
gujaf-138	143	11	-	-	PUNCT
gujaf-138	143	12	value	value	NOUN
gujaf-138	143	13	is	be	AUX
gujaf-138	143	14	smaller	small	ADJ
gujaf-138	143	15	than	than	ADP
gujaf-138	143	16	that	that	PRON
gujaf-138	143	17	of	of	ADP
gujaf-138	143	18	the	the	DET
gujaf-138	143	19	critical	critical	ADJ
gujaf-138	143	20	pvalue	pvalue	NOUN
gujaf-138	143	21	at	at	ADP
gujaf-138	143	22	5	5	NUM
gujaf-138	143	23	%	%	NOUN
gujaf-138	143	24	.	.	PUNCT
gujaf-138	144	1	table	table	NOUN
gujaf-138	144	2	3	3	NUM
gujaf-138	144	3	:	:	PUNCT
gujaf-138	144	4	correlation	correlation	NOUN
gujaf-138	144	5	matrix	matrix	NOUN
gujaf-138	144	6	frt	frt	NOUN
gujaf-138	144	7	bind	bind	NOUN
gujaf-138	144	8	bsize	bsize	VERB
gujaf-138	144	9	10	10	NUM
gujaf-138	144	10	frt	frt	NOUN
gujaf-138	144	11	1.000000	1.000000	NUM
gujaf-138	144	12	bind	bind	VERB
gujaf-138	144	13	0.130652	0.130652	NUM
gujaf-138	144	14	1.000000	1.000000	NUM
gujaf-138	144	15	bsize	bsize	NOUN
gujaf-138	144	16	-0.067348	-0.067348	NOUN
gujaf-138	144	17	0.201042	0.201042	NUM
gujaf-138	144	18	1.000000	1.000000	NUM
gujaf-138	144	19	source	source	NOUN
gujaf-138	144	20	:	:	PUNCT
gujaf-138	144	21	e	e	NOUN
gujaf-138	144	22	-	-	NOUN
gujaf-138	144	23	view	view	VERB
gujaf-138	144	24	9.0	9.0	NUM
gujaf-138	144	25	output	output	NOUN
gujaf-138	144	26	the	the	DET
gujaf-138	144	27	above	above	ADJ
gujaf-138	144	28	table	table	NOUN
gujaf-138	144	29	3	3	NUM
gujaf-138	144	30	indicates	indicate	VERB
gujaf-138	144	31	the	the	DET
gujaf-138	144	32	relationship	relationship	NOUN
gujaf-138	144	33	existing	exist	VERB
gujaf-138	144	34	among	among	ADP
gujaf-138	144	35	the	the	DET
gujaf-138	144	36	investigated	investigated	ADJ
gujaf-138	144	37	variables	variable	NOUN
gujaf-138	144	38	.	.	PUNCT
gujaf-138	145	1	when	when	SCONJ
gujaf-138	145	2	financial	financial	ADJ
gujaf-138	145	3	reporting	reporting	NOUN
gujaf-138	145	4	timeliness	timeliness	NOUN
gujaf-138	145	5	(	(	PUNCT
gujaf-138	145	6	frt	frt	NOUN
gujaf-138	145	7	)	)	PUNCT
gujaf-138	145	8	is	be	AUX
gujaf-138	145	9	at	at	ADP
gujaf-138	145	10	the	the	DET
gujaf-138	145	11	value	value	NOUN
gujaf-138	145	12	of	of	ADP
gujaf-138	145	13	1	1	NUM
gujaf-138	145	14	,	,	PUNCT
gujaf-138	145	15	board	board	NOUN
gujaf-138	145	16	independence	independence	NOUN
gujaf-138	145	17	(	(	PUNCT
gujaf-138	145	18	bind	bind	VERB
gujaf-138	145	19	=	=	SYM
gujaf-138	145	20	0.130652	0.130652	NUM
gujaf-138	145	21	)	)	PUNCT
gujaf-138	145	22	while	while	SCONJ
gujaf-138	145	23	board	board	NOUN
gujaf-138	145	24	size	size	NOUN
gujaf-138	145	25	(	(	PUNCT
gujaf-138	145	26	bsize	bsize	NOUN
gujaf-138	145	27	=	=	SYM
gujaf-138	145	28	-0.067348	-0.067348	NOUN
gujaf-138	145	29	)	)	PUNCT
gujaf-138	145	30	and	and	CCONJ
gujaf-138	145	31	board	board	NOUN
gujaf-138	145	32	independence	independence	NOUN
gujaf-138	145	33	was	be	AUX
gujaf-138	145	34	found	find	VERB
gujaf-138	145	35	to	to	PART
gujaf-138	145	36	be	be	AUX
gujaf-138	145	37	related	relate	VERB
gujaf-138	145	38	positively	positively	ADV
gujaf-138	145	39	apart	apart	ADV
gujaf-138	145	40	from	from	ADP
gujaf-138	145	41	board	board	NOUN
gujaf-138	145	42	size	size	NOUN
gujaf-138	145	43	that	that	PRON
gujaf-138	145	44	was	be	AUX
gujaf-138	145	45	negative	negative	ADJ
gujaf-138	145	46	at	at	ADP
gujaf-138	145	47	different	different	ADJ
gujaf-138	145	48	low	low	ADJ
gujaf-138	145	49	values	value	NOUN
gujaf-138	145	50	.	.	PUNCT
gujaf-138	146	1	since	since	SCONJ
gujaf-138	146	2	it	it	PRON
gujaf-138	146	3	is	be	AUX
gujaf-138	146	4	observed	observe	VERB
gujaf-138	146	5	that	that	SCONJ
gujaf-138	146	6	any	any	PRON
gujaf-138	146	7	of	of	ADP
gujaf-138	146	8	the	the	DET
gujaf-138	146	9	values	value	NOUN
gujaf-138	146	10	was	be	AUX
gujaf-138	146	11	not	not	PART
gujaf-138	146	12	found	find	VERB
gujaf-138	146	13	to	to	PART
gujaf-138	146	14	be	be	AUX
gujaf-138	146	15	greater	great	ADJ
gujaf-138	146	16	than	than	ADP
gujaf-138	146	17	90	90	NUM
gujaf-138	146	18	%	%	NOUN
gujaf-138	146	19	,	,	PUNCT
gujaf-138	146	20	hence	hence	ADV
gujaf-138	146	21	,	,	PUNCT
gujaf-138	146	22	it	it	PRON
gujaf-138	146	23	shows	show	VERB
gujaf-138	146	24	that	that	SCONJ
gujaf-138	146	25	multi	multi	ADJ
gujaf-138	146	26	-	-	NOUN
gujaf-138	146	27	colinearity	colinearity	NOUN
gujaf-138	146	28	is	be	AUX
gujaf-138	146	29	absent	absent	ADJ
gujaf-138	146	30	.	.	PUNCT
gujaf-138	147	1	table	table	NOUN
gujaf-138	147	2	4	4	NUM
gujaf-138	147	3	:	:	PUNCT
gujaf-138	147	4	panel	panel	NOUN
gujaf-138	147	5	least	least	ADJ
gujaf-138	147	6	squares	square	NOUN
gujaf-138	147	7	regression	regression	NOUN
gujaf-138	147	8	results	result	VERB
gujaf-138	147	9	dependent	dependent	ADJ
gujaf-138	147	10	variable	variable	NOUN
gujaf-138	147	11	:	:	PUNCT
gujaf-138	147	12	frt	frt	NOUN
gujaf-138	147	13	method	method	NOUN
gujaf-138	147	14	:	:	PUNCT
gujaf-138	147	15	panel	panel	NOUN
gujaf-138	147	16	least	least	ADJ
gujaf-138	147	17	squares	square	NOUN
gujaf-138	147	18	date	date	NOUN
gujaf-138	147	19	:	:	PUNCT
gujaf-138	147	20	05/15/22	05/15/22	PROPN
gujaf-138	147	21	time	time	NOUN
gujaf-138	147	22	:	:	PUNCT
gujaf-138	147	23	06:32	06:32	NUM
gujaf-138	147	24	sample	sample	NOUN
gujaf-138	147	25	:	:	PUNCT
gujaf-138	147	26	2012	2012	NUM
gujaf-138	147	27	2021	2021	NUM
gujaf-138	147	28	periods	period	NOUN
gujaf-138	147	29	included	include	VERB
gujaf-138	147	30	:	:	PUNCT
gujaf-138	148	1	10	10	NUM
gujaf-138	148	2	cross	cros	NOUN
gujaf-138	148	3	-	-	ADJ
gujaf-138	148	4	sections	section	NOUN
gujaf-138	148	5	included	include	VERB
gujaf-138	148	6	:	:	PUNCT
gujaf-138	148	7	28	28	NUM
gujaf-138	148	8	total	total	ADJ
gujaf-138	148	9	panel	panel	NOUN
gujaf-138	148	10	(	(	PUNCT
gujaf-138	148	11	unbalanced	unbalanced	ADJ
gujaf-138	148	12	)	)	PUNCT
gujaf-138	148	13	observations	observation	NOUN
gujaf-138	148	14	:	:	PUNCT
gujaf-138	148	15	274	274	NUM
gujaf-138	148	16	variable	variable	ADJ
gujaf-138	148	17	coefficient	coefficient	NOUN
gujaf-138	148	18	std	std	NOUN
gujaf-138	148	19	.	.	NOUN
gujaf-138	148	20	error	error	NOUN
gujaf-138	148	21	t	t	NOUN
gujaf-138	148	22	-	-	PUNCT
gujaf-138	148	23	statistic	statistic	NOUN
gujaf-138	148	24	prob	prob	NOUN
gujaf-138	148	25	.	.	PUNCT
gujaf-138	149	1	c	c	PROPN
gujaf-138	149	2	115.0785	115.0785	NUM
gujaf-138	149	3	30.87638	30.87638	NUM
gujaf-138	149	4	3.727071	3.727071	NUM
gujaf-138	149	5	0.0002	0.0002	NUM
gujaf-138	149	6	2zbind	2zbind	NUM
gujaf-138	149	7	0.870064	0.870064	NUM
gujaf-138	149	8	0.354324	0.354324	NUM
gujaf-138	149	9	2.455563	2.455563	NUM
gujaf-138	149	10	0.0147	0.0147	NUM
gujaf-138	149	11	bsize	bsize	VERB
gujaf-138	149	12	4.053211	4.053211	NUM
gujaf-138	149	13	2.542415	2.542415	NUM
gujaf-138	149	14	1.594236	1.594236	NUM
gujaf-138	149	15	0.1120	0.1120	NUM
gujaf-138	149	16	r	r	X
gujaf-138	149	17	-	-	PUNCT
gujaf-138	149	18	squared	square	VERB
gujaf-138	149	19	0.026203	0.026203	NUM
gujaf-138	149	20	mean	mean	NOUN
gujaf-138	149	21	dependent	dependent	ADJ
gujaf-138	149	22	var	var	NOUN
gujaf-138	149	23	136.7190	136.7190	NUM
gujaf-138	149	24	adjusted	adjusted	ADJ
gujaf-138	149	25	r	r	NOUN
gujaf-138	149	26	-	-	PUNCT
gujaf-138	149	27	squared	square	VERB
gujaf-138	149	28	0.019016	0.019016	NUM
gujaf-138	149	29	s.d	s.d	PROPN
gujaf-138	149	30	.	.	PUNCT
gujaf-138	150	1	dependent	dependent	ADJ
gujaf-138	150	2	var	var	NOUN
gujaf-138	150	3	102.9118	102.9118	NUM
gujaf-138	150	4	s.e	s.e	PROPN
gujaf-138	150	5	.	.	PROPN
gujaf-138	150	6	of	of	ADP
gujaf-138	150	7	regression	regression	NOUN
gujaf-138	150	8	101.9286	101.9286	NUM
gujaf-138	150	9	akaike	akaike	ADJ
gujaf-138	150	10	info	info	NOUN
gujaf-138	150	11	criterion	criterion	NOUN
gujaf-138	150	12	12.09731	12.09731	NUM
gujaf-138	150	13	sum	sum	NOUN
gujaf-138	150	14	squared	square	VERB
gujaf-138	150	15	resid	resid	NOUN
gujaf-138	150	16	2815537	2815537	NUM
gujaf-138	150	17	.	.	PUNCT
gujaf-138	151	1	schwarz	schwarz	PROPN
gujaf-138	151	2	criterion	criterion	NOUN
gujaf-138	151	3	12.13687	12.13687	NUM
gujaf-138	151	4	log	log	NOUN
gujaf-138	151	5	likelihood	likelihood	NOUN
gujaf-138	151	6	1654.332	1654.332	NUM
gujaf-138	151	7	hannan	hannan	PROPN
gujaf-138	151	8	-	-	PUNCT
gujaf-138	151	9	quinn	quinn	PROPN
gujaf-138	151	10	criter	criter	NOUN
gujaf-138	151	11	.	.	PUNCT
gujaf-138	152	1	12.11319	12.11319	NUM
gujaf-138	153	1	f	f	X
gujaf-138	153	2	-	-	PUNCT
gujaf-138	153	3	statistic	statistic	ADJ
gujaf-138	153	4	3.646026	3.646026	NUM
gujaf-138	153	5	durbin	durbin	ADJ
gujaf-138	153	6	-	-	PUNCT
gujaf-138	153	7	watson	watson	NOUN
gujaf-138	153	8	stat	stat	NOUN
gujaf-138	153	9	1.112633	1.112633	NUM
gujaf-138	153	10	prob(f	prob(f	NOUN
gujaf-138	153	11	-	-	PUNCT
gujaf-138	153	12	statistic	statistic	NOUN
gujaf-138	153	13	)	)	PUNCT
gujaf-138	153	14	0.027383	0.027383	NUM
gujaf-138	153	15	source	source	NOUN
gujaf-138	153	16	:	:	PUNCT
gujaf-138	153	17	e	e	NOUN
gujaf-138	153	18	-	-	NOUN
gujaf-138	153	19	view	view	VERB
gujaf-138	153	20	9.0	9.0	NUM
gujaf-138	153	21	output	output	NOUN
gujaf-138	153	22	,	,	PUNCT
gujaf-138	153	23	2021	2021	NUM
gujaf-138	153	24	the	the	DET
gujaf-138	153	25	regression	regression	NOUN
gujaf-138	153	26	analysis	analysis	NOUN
gujaf-138	153	27	has	have	AUX
gujaf-138	153	28	shown	show	VERB
gujaf-138	153	29	in	in	ADP
gujaf-138	153	30	table	table	NOUN
gujaf-138	153	31	4	4	NUM
gujaf-138	153	32	shows	show	VERB
gujaf-138	153	33	the	the	DET
gujaf-138	153	34	outcome	outcome	NOUN
gujaf-138	153	35	of	of	ADP
gujaf-138	153	36	the	the	DET
gujaf-138	153	37	panel	panel	NOUN
gujaf-138	153	38	least	least	ADJ
gujaf-138	153	39	square	square	ADJ
gujaf-138	153	40	regression	regression	NOUN
gujaf-138	153	41	.	.	PUNCT
gujaf-138	154	1	from	from	ADP
gujaf-138	154	2	the	the	DET
gujaf-138	154	3	result	result	NOUN
gujaf-138	154	4	,	,	PUNCT
gujaf-138	154	5	it	it	PRON
gujaf-138	154	6	was	be	AUX
gujaf-138	154	7	noticed	notice	VERB
gujaf-138	154	8	that	that	SCONJ
gujaf-138	154	9	board	board	NOUN
gujaf-138	154	10	independence	independence	NOUN
gujaf-138	154	11	(	(	PUNCT
gujaf-138	154	12	bind	bind	VERB
gujaf-138	154	13	)	)	PUNCT
gujaf-138	154	14	as	as	ADV
gujaf-138	154	15	well	well	ADV
gujaf-138	154	16	as	as	ADP
gujaf-138	154	17	board	board	NOUN
gujaf-138	154	18	size	size	NOUN
gujaf-138	154	19	(	(	PUNCT
gujaf-138	154	20	bsize	bsize	PROPN
gujaf-138	154	21	)	)	PUNCT
gujaf-138	154	22	were	be	AUX
gujaf-138	154	23	able	able	ADJ
gujaf-138	154	24	to	to	PART
gujaf-138	154	25	explain	explain	VERB
gujaf-138	154	26	2	2	NUM
gujaf-138	154	27	%	%	NOUN
gujaf-138	154	28	of	of	ADP
gujaf-138	154	29	the	the	DET
gujaf-138	154	30	total	total	ADJ
gujaf-138	154	31	variation	variation	NOUN
gujaf-138	154	32	in	in	ADP
gujaf-138	154	33	the	the	DET
gujaf-138	154	34	financial	financial	ADJ
gujaf-138	154	35	reporting	reporting	NOUN
gujaf-138	154	36	timeliness	timeliness	NOUN
gujaf-138	154	37	(	(	PUNCT
gujaf-138	154	38	frt	frt	NOUN
gujaf-138	154	39	)	)	PUNCT
gujaf-138	154	40	and	and	CCONJ
gujaf-138	154	41	the	the	DET
gujaf-138	154	42	variables	variable	NOUN
gujaf-138	154	43	could	could	AUX
gujaf-138	154	44	explain	explain	VERB
gujaf-138	154	45	about	about	ADV
gujaf-138	154	46	1	1	NUM
gujaf-138	154	47	%	%	NOUN
gujaf-138	154	48	of	of	ADP
gujaf-138	154	49	the	the	DET
gujaf-138	154	50	systematic	systematic	ADJ
gujaf-138	154	51	variation	variation	NOUN
gujaf-138	154	52	after	after	ADP
gujaf-138	154	53	adjustment	adjustment	NOUN
gujaf-138	154	54	while	while	SCONJ
gujaf-138	154	55	the	the	DET
gujaf-138	154	56	model	model	NOUN
gujaf-138	154	57	failed	fail	VERB
gujaf-138	154	58	to	to	PART
gujaf-138	154	59	explain	explain	VERB
gujaf-138	154	60	about	about	ADP
gujaf-138	154	61	11	11	NUM
gujaf-138	154	62	99	99	NUM
gujaf-138	154	63	%	%	NOUN
gujaf-138	154	64	of	of	ADP
gujaf-138	154	65	the	the	DET
gujaf-138	154	66	variables	variable	NOUN
gujaf-138	154	67	.	.	PUNCT
gujaf-138	155	1	by	by	ADP
gujaf-138	155	2	this	this	DET
gujaf-138	155	3	implication	implication	NOUN
gujaf-138	155	4	,	,	PUNCT
gujaf-138	155	5	the	the	DET
gujaf-138	155	6	explanatory	explanatory	ADJ
gujaf-138	155	7	variables	variable	NOUN
gujaf-138	155	8	used	use	VERB
gujaf-138	155	9	in	in	ADP
gujaf-138	155	10	this	this	DET
gujaf-138	155	11	study	study	NOUN
gujaf-138	155	12	could	could	AUX
gujaf-138	155	13	not	not	PART
gujaf-138	155	14	account	account	VERB
gujaf-138	155	15	for	for	ADP
gujaf-138	155	16	a	a	DET
gujaf-138	155	17	reasonable	reasonable	ADJ
gujaf-138	155	18	change	change	NOUN
gujaf-138	155	19	in	in	ADP
gujaf-138	155	20	financial	financial	ADJ
gujaf-138	155	21	reporting	reporting	NOUN
gujaf-138	155	22	timeliness	timeliness	NOUN
gujaf-138	155	23	(	(	PUNCT
gujaf-138	155	24	frt	frt	NOUN
gujaf-138	155	25	)	)	PUNCT
gujaf-138	155	26	of	of	ADP
gujaf-138	155	27	distress	distress	NOUN
gujaf-138	155	28	likelihood	likelihood	NOUN
gujaf-138	155	29	zone	zone	NOUN
gujaf-138	155	30	sampled	sample	VERB
gujaf-138	155	31	firms	firm	NOUN
gujaf-138	155	32	in	in	ADP
gujaf-138	155	33	nigeria	nigeria	PROPN
gujaf-138	155	34	.	.	PUNCT
gujaf-138	156	1	the	the	DET
gujaf-138	156	2	estimation	estimation	NOUN
gujaf-138	156	3	indicates	indicate	VERB
gujaf-138	156	4	that	that	SCONJ
gujaf-138	156	5	other	other	ADJ
gujaf-138	156	6	variables	variable	NOUN
gujaf-138	156	7	are	be	AUX
gujaf-138	156	8	there	there	PRON
gujaf-138	156	9	also	also	ADV
gujaf-138	156	10	that	that	PRON
gujaf-138	156	11	can	can	AUX
gujaf-138	156	12	explain	explain	VERB
gujaf-138	156	13	the	the	DET
gujaf-138	156	14	behaviour	behaviour	NOUN
gujaf-138	156	15	of	of	ADP
gujaf-138	156	16	frt	frt	NOUN
gujaf-138	156	17	and	and	CCONJ
gujaf-138	156	18	are	be	AUX
gujaf-138	156	19	not	not	PART
gujaf-138	156	20	used	use	VERB
gujaf-138	156	21	in	in	ADP
gujaf-138	156	22	this	this	DET
gujaf-138	156	23	study	study	NOUN
gujaf-138	156	24	.	.	PUNCT
gujaf-138	157	1	f	f	X
gujaf-138	157	2	-	-	PUNCT
gujaf-138	157	3	statistic	statistic	NOUN
gujaf-138	157	4	is	be	AUX
gujaf-138	157	5	significant	significant	ADJ
gujaf-138	157	6	because	because	SCONJ
gujaf-138	157	7	calculated	calculate	VERB
gujaf-138	157	8	f	f	NOUN
gujaf-138	157	9	-	-	PUNCT
gujaf-138	157	10	value	value	NOUN
gujaf-138	157	11	of	of	ADP
gujaf-138	157	12	3.646026	3.646026	NUM
gujaf-138	157	13	>	>	PUNCT
gujaf-138	157	14	critical	critical	ADJ
gujaf-138	157	15	f	f	NOUN
gujaf-138	157	16	-	-	PUNCT
gujaf-138	157	17	value	value	NOUN
gujaf-138	157	18	at	at	ADP
gujaf-138	157	19	5	5	NUM
gujaf-138	157	20	%	%	NOUN
gujaf-138	157	21	significant	significant	ADJ
gujaf-138	157	22	level	level	NOUN
gujaf-138	157	23	.	.	PUNCT
gujaf-138	158	1	durbin	durbin	PROPN
gujaf-138	158	2	watson	watson	PROPN
gujaf-138	158	3	statistic	statistic	PROPN
gujaf-138	158	4	value	value	NOUN
gujaf-138	158	5	that	that	PRON
gujaf-138	158	6	stood	stand	VERB
gujaf-138	158	7	at	at	ADP
gujaf-138	158	8	1.112633	1.112633	NUM
gujaf-138	158	9	shows	show	VERB
gujaf-138	158	10	the	the	DET
gujaf-138	158	11	present	present	NOUN
gujaf-138	158	12	of	of	ADP
gujaf-138	158	13	autocorrelation	autocorrelation	NOUN
gujaf-138	158	14	.	.	PUNCT
gujaf-138	159	1	the	the	DET
gujaf-138	159	2	result	result	NOUN
gujaf-138	159	3	indicates	indicate	VERB
gujaf-138	159	4	that	that	SCONJ
gujaf-138	159	5	bind	bind	NOUN
gujaf-138	159	6	is	be	AUX
gujaf-138	159	7	positive	positive	ADJ
gujaf-138	159	8	as	as	ADV
gujaf-138	159	9	well	well	ADV
gujaf-138	159	10	as	as	ADP
gujaf-138	159	11	significantly	significantly	ADV
gujaf-138	159	12	related	relate	VERB
gujaf-138	159	13	with	with	ADP
gujaf-138	159	14	frt	frt	NOUN
gujaf-138	159	15	since	since	SCONJ
gujaf-138	159	16	the	the	DET
gujaf-138	159	17	value	value	NOUN
gujaf-138	159	18	of	of	ADP
gujaf-138	159	19	the	the	DET
gujaf-138	159	20	probability	probability	NOUN
gujaf-138	159	21	is	be	AUX
gujaf-138	159	22	0.0147	0.0147	NUM
gujaf-138	159	23	which	which	PRON
gujaf-138	159	24	is	be	AUX
gujaf-138	159	25	smaller	small	ADJ
gujaf-138	159	26	than	than	ADP
gujaf-138	159	27	the	the	DET
gujaf-138	159	28	absolute	absolute	ADJ
gujaf-138	159	29	critical	critical	ADJ
gujaf-138	159	30	t	t	NOUN
gujaf-138	159	31	-	-	PUNCT
gujaf-138	159	32	value	value	NOUN
gujaf-138	159	33	at	at	ADP
gujaf-138	159	34	5	5	NUM
gujaf-138	159	35	%	%	NOUN
gujaf-138	159	36	level	level	NOUN
gujaf-138	159	37	of	of	ADP
gujaf-138	159	38	significant	significant	ADJ
gujaf-138	159	39	.	.	PUNCT
gujaf-138	160	1	outcome	outcome	NOUN
gujaf-138	160	2	of	of	ADP
gujaf-138	160	3	the	the	DET
gujaf-138	160	4	result	result	NOUN
gujaf-138	160	5	also	also	ADV
gujaf-138	160	6	shows	show	VERB
gujaf-138	160	7	that	that	DET
gujaf-138	160	8	bsize	bsize	NOUN
gujaf-138	160	9	had	have	VERB
gujaf-138	160	10	an	an	DET
gujaf-138	160	11	insignificant	insignificant	ADJ
gujaf-138	160	12	and	and	CCONJ
gujaf-138	160	13	is	be	AUX
gujaf-138	160	14	negatively	negatively	ADV
gujaf-138	160	15	related	relate	VERB
gujaf-138	160	16	with	with	ADP
gujaf-138	160	17	frt	frt	NOUN
gujaf-138	160	18	since	since	SCONJ
gujaf-138	160	19	the	the	DET
gujaf-138	160	20	probability	probability	NOUN
gujaf-138	160	21	values	value	NOUN
gujaf-138	160	22	of	of	ADP
gujaf-138	160	23	bsize	bsize	NOUN
gujaf-138	160	24	of	of	ADP
gujaf-138	160	25	0.1120	0.1120	NUM
gujaf-138	160	26	is	be	AUX
gujaf-138	160	27	found	find	VERB
gujaf-138	160	28	to	to	PART
gujaf-138	160	29	be	be	AUX
gujaf-138	160	30	bigger	big	ADJ
gujaf-138	160	31	than	than	ADP
gujaf-138	160	32	the	the	DET
gujaf-138	160	33	critical	critical	ADJ
gujaf-138	160	34	value	value	NOUN
gujaf-138	160	35	of	of	ADP
gujaf-138	160	36	5	5	NUM
gujaf-138	160	37	%	%	NOUN
gujaf-138	160	38	significant	significant	ADJ
gujaf-138	160	39	level	level	NOUN
gujaf-138	160	40	.	.	PUNCT
gujaf-138	161	1	outcome	outcome	NOUN
gujaf-138	161	2	of	of	ADP
gujaf-138	161	3	the	the	DET
gujaf-138	161	4	result	result	NOUN
gujaf-138	161	5	shows	show	VERB
gujaf-138	161	6	that	that	SCONJ
gujaf-138	161	7	bind	bind	NOUN
gujaf-138	161	8	did	do	AUX
gujaf-138	161	9	not	not	PART
gujaf-138	161	10	agree	agree	VERB
gujaf-138	161	11	with	with	ADP
gujaf-138	161	12	the	the	DET
gujaf-138	161	13	a	a	DET
gujaf-138	161	14	priori	priori	ADJ
gujaf-138	161	15	expectation	expectation	NOUN
gujaf-138	161	16	stated	state	VERB
gujaf-138	161	17	earlier	early	ADV
gujaf-138	161	18	in	in	ADP
gujaf-138	161	19	the	the	DET
gujaf-138	161	20	model	model	NOUN
gujaf-138	161	21	but	but	CCONJ
gujaf-138	161	22	bsize	bsize	NOUN
gujaf-138	161	23	do	do	AUX
gujaf-138	161	24	agree	agree	VERB
gujaf-138	161	25	with	with	ADP
gujaf-138	161	26	it	it	PRON
gujaf-138	161	27	.	.	PUNCT
gujaf-138	162	1	discussion	discussion	NOUN
gujaf-138	162	2	of	of	ADP
gujaf-138	162	3	findings	finding	NOUN
gujaf-138	162	4	board	board	NOUN
gujaf-138	162	5	independence	independence	NOUN
gujaf-138	162	6	(	(	PUNCT
gujaf-138	162	7	bind	bind	NOUN
gujaf-138	162	8	)	)	PUNCT
gujaf-138	162	9	was	be	AUX
gujaf-138	162	10	statistically	statistically	ADV
gujaf-138	162	11	found	find	VERB
gujaf-138	162	12	to	to	PART
gujaf-138	162	13	be	be	AUX
gujaf-138	162	14	significant	significant	ADJ
gujaf-138	162	15	at	at	ADP
gujaf-138	162	16	the	the	DET
gujaf-138	162	17	level	level	NOUN
gujaf-138	162	18	of	of	ADP
gujaf-138	162	19	5	5	NUM
gujaf-138	162	20	%	%	NOUN
gujaf-138	162	21	and	and	CCONJ
gujaf-138	162	22	positively	positively	ADV
gujaf-138	162	23	related	relate	VERB
gujaf-138	162	24	with	with	ADP
gujaf-138	162	25	financial	financial	ADJ
gujaf-138	162	26	reporting	reporting	NOUN
gujaf-138	162	27	timeliness	timeliness	NOUN
gujaf-138	162	28	(	(	PUNCT
gujaf-138	162	29	frt	frt	NOUN
gujaf-138	162	30	)	)	PUNCT
gujaf-138	162	31	of	of	ADP
gujaf-138	162	32	non	non	ADJ
gujaf-138	162	33	-	-	ADJ
gujaf-138	162	34	financial	financial	ADJ
gujaf-138	162	35	distress	distress	NOUN
gujaf-138	162	36	likelihood	likelihood	NOUN
gujaf-138	162	37	zone	zone	NOUN
gujaf-138	162	38	firms	firm	NOUN
gujaf-138	162	39	in	in	ADP
gujaf-138	162	40	nigeria	nigeria	PROPN
gujaf-138	162	41	.	.	PUNCT
gujaf-138	163	1	outcome	outcome	NOUN
gujaf-138	163	2	of	of	ADP
gujaf-138	163	3	the	the	DET
gujaf-138	163	4	study	study	NOUN
gujaf-138	163	5	is	be	AUX
gujaf-138	163	6	in	in	ADP
gujaf-138	163	7	line	line	NOUN
gujaf-138	163	8	with	with	ADP
gujaf-138	163	9	abdullah	abdullah	PROPN
gujaf-138	163	10	(	(	PUNCT
gujaf-138	163	11	2007	2007	NUM
gujaf-138	163	12	)	)	PUNCT
gujaf-138	163	13	who	who	PRON
gujaf-138	163	14	found	find	VERB
gujaf-138	163	15	board	board	NOUN
gujaf-138	163	16	independence	independence	NOUN
gujaf-138	163	17	to	to	PART
gujaf-138	163	18	be	be	AUX
gujaf-138	163	19	significant	significant	ADJ
gujaf-138	163	20	and	and	CCONJ
gujaf-138	163	21	positively	positively	ADV
gujaf-138	163	22	affected	affect	VERB
gujaf-138	163	23	by	by	ADP
gujaf-138	163	24	the	the	DET
gujaf-138	163	25	timeliness	timeliness	NOUN
gujaf-138	163	26	of	of	ADP
gujaf-138	163	27	corporate	corporate	ADJ
gujaf-138	163	28	financial	financial	ADJ
gujaf-138	163	29	report	report	NOUN
gujaf-138	163	30	.	.	PUNCT
gujaf-138	164	1	the	the	DET
gujaf-138	164	2	outcome	outcome	NOUN
gujaf-138	164	3	did	do	AUX
gujaf-138	164	4	not	not	PART
gujaf-138	164	5	accept	accept	VERB
gujaf-138	164	6	the	the	DET
gujaf-138	164	7	stated	state	VERB
gujaf-138	164	8	earlier	early	ADJ
gujaf-138	164	9	hypotheses	hypothesis	NOUN
gujaf-138	164	10	that	that	PRON
gujaf-138	164	11	shows	show	VERB
gujaf-138	164	12	board	board	NOUN
gujaf-138	164	13	independence	independence	NOUN
gujaf-138	164	14	has	have	VERB
gujaf-138	164	15	no	no	DET
gujaf-138	164	16	significant	significant	ADJ
gujaf-138	164	17	relationship	relationship	NOUN
gujaf-138	164	18	with	with	ADP
gujaf-138	164	19	financial	financial	ADJ
gujaf-138	164	20	reporting	reporting	NOUN
gujaf-138	164	21	timeliness	timeliness	NOUN
gujaf-138	164	22	of	of	ADP
gujaf-138	164	23	distress	distress	NOUN
gujaf-138	164	24	likelihood	likelihood	NOUN
gujaf-138	164	25	zone	zone	NOUN
gujaf-138	164	26	firms	firm	NOUN
gujaf-138	164	27	in	in	ADP
gujaf-138	164	28	nigeria	nigeria	PROPN
gujaf-138	164	29	.	.	PUNCT
gujaf-138	165	1	by	by	ADP
gujaf-138	165	2	implication	implication	NOUN
gujaf-138	165	3	,	,	PUNCT
gujaf-138	165	4	it	it	PRON
gujaf-138	165	5	indicates	indicate	VERB
gujaf-138	165	6	that	that	SCONJ
gujaf-138	165	7	the	the	DET
gujaf-138	165	8	presence	presence	NOUN
gujaf-138	165	9	of	of	ADP
gujaf-138	165	10	independent	independent	ADJ
gujaf-138	165	11	board	board	NOUN
gujaf-138	165	12	is	be	AUX
gujaf-138	165	13	in	in	ADP
gujaf-138	165	14	a	a	DET
gujaf-138	165	15	better	well	ADJ
gujaf-138	165	16	position	position	NOUN
gujaf-138	165	17	to	to	PART
gujaf-138	165	18	make	make	VERB
gujaf-138	165	19	sure	sure	ADJ
gujaf-138	165	20	financial	financial	ADJ
gujaf-138	165	21	statements	statement	NOUN
gujaf-138	165	22	are	be	AUX
gujaf-138	165	23	properly	properly	ADV
gujaf-138	165	24	presented	present	VERB
gujaf-138	165	25	and	and	CCONJ
gujaf-138	165	26	reported	report	VERB
gujaf-138	165	27	for	for	SCONJ
gujaf-138	165	28	the	the	DET
gujaf-138	165	29	shareholders	shareholder	NOUN
gujaf-138	165	30	to	to	PART
gujaf-138	165	31	make	make	VERB
gujaf-138	165	32	good	good	ADJ
gujaf-138	165	33	decision	decision	NOUN
gujaf-138	165	34	.	.	PUNCT
gujaf-138	166	1	in	in	ADP
gujaf-138	166	2	the	the	DET
gujaf-138	166	3	same	same	ADJ
gujaf-138	166	4	vein	vein	NOUN
gujaf-138	166	5	,	,	PUNCT
gujaf-138	166	6	board	board	NOUN
gujaf-138	166	7	size	size	NOUN
gujaf-138	166	8	(	(	PUNCT
gujaf-138	166	9	bsize	bsize	PROPN
gujaf-138	166	10	)	)	PUNCT
gujaf-138	166	11	had	have	AUX
gujaf-138	166	12	been	be	AUX
gujaf-138	166	13	noticed	notice	VERB
gujaf-138	166	14	to	to	PART
gujaf-138	166	15	be	be	AUX
gujaf-138	166	16	negatively	negatively	ADV
gujaf-138	166	17	and	and	CCONJ
gujaf-138	166	18	insignificantly	insignificantly	ADV
gujaf-138	166	19	related	relate	VERB
gujaf-138	166	20	with	with	ADP
gujaf-138	166	21	financial	financial	ADJ
gujaf-138	166	22	reporting	reporting	NOUN
gujaf-138	166	23	timeliness	timeliness	NOUN
gujaf-138	166	24	(	(	PUNCT
gujaf-138	166	25	frt	frt	NOUN
gujaf-138	166	26	)	)	PUNCT
gujaf-138	166	27	of	of	ADP
gujaf-138	166	28	non	non	ADJ
gujaf-138	166	29	-	-	ADJ
gujaf-138	166	30	financial	financial	ADJ
gujaf-138	166	31	distress	distress	NOUN
gujaf-138	166	32	likelihood	likelihood	NOUN
gujaf-138	166	33	zone	zone	NOUN
gujaf-138	166	34	firms	firm	NOUN
gujaf-138	166	35	in	in	ADP
gujaf-138	166	36	nigeria	nigeria	PROPN
gujaf-138	166	37	.	.	PUNCT
gujaf-138	167	1	outcome	outcome	NOUN
gujaf-138	167	2	of	of	ADP
gujaf-138	167	3	the	the	DET
gujaf-138	167	4	study	study	NOUN
gujaf-138	167	5	is	be	AUX
gujaf-138	167	6	in	in	ADP
gujaf-138	167	7	agreement	agreement	NOUN
gujaf-138	167	8	with	with	ADP
gujaf-138	167	9	the	the	DET
gujaf-138	167	10	stated	state	VERB
gujaf-138	167	11	hypothesis	hypothesis	NOUN
gujaf-138	167	12	which	which	PRON
gujaf-138	167	13	says	say	VERB
gujaf-138	167	14	board	board	NOUN
gujaf-138	167	15	size	size	NOUN
gujaf-138	167	16	has	have	VERB
gujaf-138	167	17	no	no	DET
gujaf-138	167	18	significant	significant	ADJ
gujaf-138	167	19	relationship	relationship	NOUN
gujaf-138	167	20	with	with	ADP
gujaf-138	167	21	financial	financial	ADJ
gujaf-138	167	22	reporting	reporting	NOUN
gujaf-138	167	23	timeliness	timeliness	NOUN
gujaf-138	167	24	of	of	ADP
gujaf-138	167	25	distress	distress	NOUN
gujaf-138	167	26	likelihood	likelihood	NOUN
gujaf-138	167	27	zone	zone	NOUN
gujaf-138	167	28	firms	firm	NOUN
gujaf-138	167	29	in	in	ADP
gujaf-138	167	30	nigeria	nigeria	PROPN
gujaf-138	167	31	.	.	PUNCT
gujaf-138	168	1	the	the	DET
gujaf-138	168	2	study	study	NOUN
gujaf-138	168	3	is	be	AUX
gujaf-138	168	4	in	in	ADP
gujaf-138	168	5	agreement	agreement	NOUN
gujaf-138	168	6	with	with	ADP
gujaf-138	168	7	uwalomwa	uwalomwa	PROPN
gujaf-138	168	8	et	et	PROPN
gujaf-138	168	9	al	al	PROPN
gujaf-138	168	10	.	.	PROPN
gujaf-138	169	1	(	(	PUNCT
gujaf-138	169	2	2018	2018	NUM
gujaf-138	169	3	)	)	PUNCT
gujaf-138	169	4	who	who	PRON
gujaf-138	169	5	found	find	VERB
gujaf-138	169	6	non	non	ADJ
gujaf-138	169	7	-	-	ADJ
gujaf-138	169	8	significant	significant	ADJ
gujaf-138	169	9	and	and	CCONJ
gujaf-138	169	10	a	a	DET
gujaf-138	169	11	negative	negative	ADJ
gujaf-138	169	12	relationship	relationship	NOUN
gujaf-138	169	13	between	between	ADP
gujaf-138	169	14	the	the	DET
gujaf-138	169	15	board	board	NOUN
gujaf-138	169	16	size	size	NOUN
gujaf-138	169	17	as	as	ADV
gujaf-138	169	18	well	well	ADV
gujaf-138	169	19	the	the	DET
gujaf-138	169	20	financial	financial	ADJ
gujaf-138	169	21	reporting	reporting	NOUN
gujaf-138	169	22	timeliness	timeliness	NOUN
gujaf-138	169	23	.	.	PUNCT
gujaf-138	170	1	by	by	ADP
gujaf-138	170	2	implication	implication	NOUN
gujaf-138	170	3	the	the	DET
gujaf-138	170	4	size	size	NOUN
gujaf-138	170	5	of	of	ADP
gujaf-138	170	6	the	the	DET
gujaf-138	170	7	board	board	NOUN
gujaf-138	170	8	is	be	AUX
gujaf-138	170	9	not	not	PART
gujaf-138	170	10	a	a	DET
gujaf-138	170	11	critical	critical	ADJ
gujaf-138	170	12	influencing	influence	VERB
gujaf-138	170	13	factor	factor	NOUN
gujaf-138	170	14	of	of	ADP
gujaf-138	170	15	financial	financial	ADJ
gujaf-138	170	16	reporting	reporting	NOUN
gujaf-138	170	17	timeliness	timeliness	NOUN
gujaf-138	170	18	when	when	SCONJ
gujaf-138	170	19	considering	consider	VERB
gujaf-138	170	20	distress	distress	NOUN
gujaf-138	170	21	likelihood	likelihood	NOUN
gujaf-138	170	22	zone	zone	NOUN
gujaf-138	170	23	firms	firm	NOUN
gujaf-138	170	24	in	in	ADP
gujaf-138	170	25	nigeria	nigeria	PROPN
gujaf-138	170	26	.	.	PUNCT
gujaf-138	171	1	5	5	X
gujaf-138	171	2	.	.	X
gujaf-138	171	3	conclusion	conclusion	NOUN
gujaf-138	171	4	this	this	DET
gujaf-138	171	5	study	study	NOUN
gujaf-138	171	6	examined	examine	VERB
gujaf-138	171	7	board	board	NOUN
gujaf-138	171	8	characteristics	characteristic	NOUN
gujaf-138	171	9	as	as	ADV
gujaf-138	171	10	well	well	ADV
gujaf-138	171	11	as	as	ADP
gujaf-138	171	12	financial	financial	ADJ
gujaf-138	171	13	reporting	reporting	NOUN
gujaf-138	171	14	timeliness	timeliness	NOUN
gujaf-138	171	15	of	of	ADP
gujaf-138	171	16	firms	firm	NOUN
gujaf-138	171	17	in	in	ADP
gujaf-138	171	18	nigeria	nigeria	PROPN
gujaf-138	171	19	.	.	PUNCT
gujaf-138	172	1	different	different	ADJ
gujaf-138	172	2	variables	variable	NOUN
gujaf-138	172	3	of	of	ADP
gujaf-138	172	4	board	board	NOUN
gujaf-138	172	5	characteristics	characteristic	NOUN
gujaf-138	172	6	like	like	ADP
gujaf-138	172	7	board	board	NOUN
gujaf-138	172	8	12	12	NUM
gujaf-138	172	9	independence	independence	NOUN
gujaf-138	172	10	(	(	PUNCT
gujaf-138	172	11	bind	bind	NOUN
gujaf-138	172	12	)	)	PUNCT
gujaf-138	172	13	as	as	ADV
gujaf-138	172	14	well	well	ADV
gujaf-138	172	15	as	as	ADP
gujaf-138	172	16	that	that	PRON
gujaf-138	172	17	of	of	ADP
gujaf-138	172	18	board	board	NOUN
gujaf-138	172	19	size	size	NOUN
gujaf-138	172	20	(	(	PUNCT
gujaf-138	172	21	bsize	bsize	PROPN
gujaf-138	172	22	)	)	PUNCT
gujaf-138	172	23	were	be	AUX
gujaf-138	172	24	properly	properly	ADV
gujaf-138	172	25	analysed	analyse	VERB
gujaf-138	172	26	to	to	PART
gujaf-138	172	27	determine	determine	VERB
gujaf-138	172	28	the	the	DET
gujaf-138	172	29	relationship	relationship	NOUN
gujaf-138	172	30	they	they	PRON
gujaf-138	172	31	have	have	VERB
gujaf-138	172	32	with	with	ADP
gujaf-138	172	33	the	the	DET
gujaf-138	172	34	financial	financial	ADJ
gujaf-138	172	35	reporting	reporting	NOUN
gujaf-138	172	36	timeliness	timeliness	NOUN
gujaf-138	172	37	(	(	PUNCT
gujaf-138	172	38	frt	frt	NOUN
gujaf-138	172	39	)	)	PUNCT
gujaf-138	172	40	.	.	PUNCT
gujaf-138	173	1	the	the	DET
gujaf-138	173	2	panel	panel	NOUN
gujaf-138	173	3	least	least	ADJ
gujaf-138	173	4	squares	square	NOUN
gujaf-138	173	5	(	(	PUNCT
gujaf-138	173	6	pls	pls	INTJ
gujaf-138	173	7	)	)	PUNCT
gujaf-138	173	8	regression	regression	NOUN
gujaf-138	173	9	was	be	AUX
gujaf-138	173	10	employed	employ	VERB
gujaf-138	173	11	with	with	ADP
gujaf-138	173	12	the	the	DET
gujaf-138	173	13	aid	aid	NOUN
gujaf-138	173	14	of	of	ADP
gujaf-138	173	15	the	the	DET
gujaf-138	173	16	packages	package	NOUN
gujaf-138	173	17	of	of	ADP
gujaf-138	173	18	e	e	NOUN
gujaf-138	173	19	-	-	NOUN
gujaf-138	173	20	view	view	NOUN
gujaf-138	173	21	(	(	PUNCT
gujaf-138	173	22	9.0	9.0	NUM
gujaf-138	173	23	)	)	PUNCT
gujaf-138	173	24	to	to	PART
gujaf-138	173	25	analyse	analyse	VERB
gujaf-138	173	26	the	the	DET
gujaf-138	173	27	data	datum	NOUN
gujaf-138	173	28	.	.	PUNCT
gujaf-138	174	1	the	the	DET
gujaf-138	174	2	regression	regression	NOUN
gujaf-138	174	3	analysis	analysis	NOUN
gujaf-138	174	4	revealed	reveal	VERB
gujaf-138	174	5	a	a	DET
gujaf-138	174	6	positive	positive	ADJ
gujaf-138	174	7	as	as	ADV
gujaf-138	174	8	well	well	ADV
gujaf-138	174	9	as	as	ADP
gujaf-138	174	10	a	a	DET
gujaf-138	174	11	relationship	relationship	NOUN
gujaf-138	174	12	that	that	PRON
gujaf-138	174	13	is	be	AUX
gujaf-138	174	14	significant	significant	ADJ
gujaf-138	174	15	between	between	ADP
gujaf-138	174	16	bind	bind	NOUN
gujaf-138	174	17	and	and	CCONJ
gujaf-138	174	18	frt	frt	NOUN
gujaf-138	174	19	while	while	SCONJ
gujaf-138	174	20	bsize	bsize	NOUN
gujaf-138	174	21	was	be	AUX
gujaf-138	174	22	found	find	VERB
gujaf-138	174	23	to	to	PART
gujaf-138	174	24	be	be	AUX
gujaf-138	174	25	insignificant	insignificant	ADJ
gujaf-138	174	26	and	and	CCONJ
gujaf-138	174	27	negatively	negatively	ADV
gujaf-138	174	28	related	relate	VERB
gujaf-138	174	29	with	with	ADP
gujaf-138	174	30	frt	frt	NOUN
gujaf-138	174	31	of	of	ADP
gujaf-138	174	32	distress	distress	NOUN
gujaf-138	174	33	likehood	likehood	PROPN
gujaf-138	174	34	quoted	quote	VERB
gujaf-138	174	35	firms	firm	NOUN
gujaf-138	174	36	in	in	ADP
gujaf-138	174	37	nigeria	nigeria	PROPN
gujaf-138	174	38	.	.	PUNCT
gujaf-138	175	1	hence	hence	ADV
gujaf-138	175	2	,	,	PUNCT
gujaf-138	175	3	it	it	PRON
gujaf-138	175	4	is	be	AUX
gujaf-138	175	5	recommended	recommend	VERB
gujaf-138	175	6	that	that	SCONJ
gujaf-138	175	7	the	the	DET
gujaf-138	175	8	presence	presence	NOUN
gujaf-138	175	9	of	of	ADP
gujaf-138	175	10	independent	independent	ADJ
gujaf-138	175	11	board	board	NOUN
gujaf-138	175	12	and	and	CCONJ
gujaf-138	175	13	their	their	PRON
gujaf-138	175	14	skills	skill	NOUN
gujaf-138	175	15	should	should	AUX
gujaf-138	175	16	not	not	PART
gujaf-138	175	17	be	be	AUX
gujaf-138	175	18	neglected	neglect	VERB
gujaf-138	175	19	as	as	SCONJ
gujaf-138	175	20	it	it	PRON
gujaf-138	175	21	is	be	AUX
gujaf-138	175	22	in	in	ADP
gujaf-138	175	23	a	a	DET
gujaf-138	175	24	better	well	ADJ
gujaf-138	175	25	position	position	NOUN
gujaf-138	175	26	to	to	PART
gujaf-138	175	27	make	make	VERB
gujaf-138	175	28	sure	sure	ADJ
gujaf-138	175	29	financial	financial	ADJ
gujaf-138	175	30	statements	statement	NOUN
gujaf-138	175	31	are	be	AUX
gujaf-138	175	32	properly	properly	ADV
gujaf-138	175	33	presented	present	VERB
gujaf-138	175	34	and	and	CCONJ
gujaf-138	175	35	reported	report	VERB
gujaf-138	175	36	for	for	SCONJ
gujaf-138	175	37	the	the	DET
gujaf-138	175	38	shareholders	shareholder	NOUN
gujaf-138	175	39	to	to	PART
gujaf-138	175	40	make	make	VERB
gujaf-138	175	41	good	good	ADJ
gujaf-138	175	42	decision	decision	NOUN
gujaf-138	175	43	.	.	PUNCT
gujaf-138	176	1	reference	reference	NOUN
gujaf-138	176	2	abdullah	abdullah	PROPN
gujaf-138	176	3	,	,	PUNCT
gujaf-138	176	4	s.	s.	PROPN
gujaf-138	176	5	(	(	PUNCT
gujaf-138	176	6	2007	2007	NUM
gujaf-138	176	7	)	)	PUNCT
gujaf-138	176	8	.	.	PUNCT
gujaf-138	177	1	board	board	NOUN
gujaf-138	177	2	composition	composition	NOUN
gujaf-138	177	3	,	,	PUNCT
gujaf-138	177	4	audit	audit	NOUN
gujaf-138	177	5	committee	committee	NOUN
gujaf-138	177	6	and	and	CCONJ
gujaf-138	177	7	timeliness	timeliness	NOUN
gujaf-138	177	8	of	of	ADP
gujaf-138	177	9	corporate	corporate	ADJ
gujaf-138	177	10	financial	financial	ADJ
gujaf-138	177	11	reports	report	NOUN
gujaf-138	177	12	in	in	ADP
gujaf-138	177	13	malaysia	malaysia	PROPN
gujaf-138	177	14	.	.	PUNCT
gujaf-138	178	1	corporate	corporate	ADJ
gujaf-138	178	2	ownership	ownership	NOUN
gujaf-138	178	3	&	&	CCONJ
gujaf-138	178	4	control	control	PROPN
gujaf-138	178	5	,	,	PUNCT
gujaf-138	178	6	4(2	4(2	NUM
gujaf-138	178	7	)	)	PUNCT
gujaf-138	178	8	,	,	PUNCT
gujaf-138	178	9	33	33	NUM
gujaf-138	178	10	-	-	SYM
gujaf-138	178	11	45	45	NUM
gujaf-138	178	12	.	.	PUNCT
gujaf-138	179	1	adedej	adedej	ADJ
gujaf-138	179	2	,	,	PUNCT
gujaf-138	179	3	d.b	d.b	PROPN
gujaf-138	179	4	.	.	PROPN
gujaf-138	179	5	,	,	PUNCT
gujaf-138	179	6	soyinka	soyinka	PROPN
gujaf-138	179	7	,	,	PUNCT
gujaf-138	179	8	k.a	k.a	PROPN
gujaf-138	179	9	.	.	PROPN
gujaf-138	179	10	,	,	PUNCT
gujaf-138	179	11	sunday	sunday	PROPN
gujaf-138	179	12	,	,	PUNCT
gujaf-138	179	13	o.m	o.m	PROPN
gujaf-138	179	14	.	.	PROPN
gujaf-138	179	15	,	,	PUNCT
gujaf-138	179	16	adegoroye	adegoroye	NOUN
gujaf-138	179	17	,	,	PUNCT
gujaf-138	179	18	e.	e.	PROPN
gujaf-138	179	19	,	,	PUNCT
gujaf-138	179	20	&	&	CCONJ
gujaf-138	179	21	gbore	gbore	PROPN
gujaf-138	179	22	,	,	PUNCT
gujaf-138	179	23	e.s	e.s	PROPN
gujaf-138	179	24	.	.	PROPN
gujaf-138	179	25	(	(	PUNCT
gujaf-138	179	26	2020	2020	NUM
gujaf-138	179	27	)	)	PUNCT
gujaf-138	179	28	.	.	PUNCT
gujaf-138	180	1	corporate	corporate	ADJ
gujaf-138	180	2	governance	governance	NOUN
gujaf-138	180	3	characteristics	characteristic	NOUN
gujaf-138	180	4	and	and	CCONJ
gujaf-138	180	5	timeliness	timeliness	NOUN
gujaf-138	180	6	of	of	ADP
gujaf-138	180	7	financial	financial	ADJ
gujaf-138	180	8	reporting	reporting	NOUN
gujaf-138	180	9	in	in	ADP
gujaf-138	180	10	nigeria	nigeria	PROPN
gujaf-138	180	11	.	.	PUNCT
gujaf-138	181	1	international	international	ADJ
gujaf-138	181	2	journal	journal	PROPN
gujaf-138	181	3	of	of	ADP
gujaf-138	181	4	economics	economic	NOUN
gujaf-138	181	5	,	,	PUNCT
gujaf-138	181	6	commerce	commerce	NOUN
gujaf-138	181	7	and	and	CCONJ
gujaf-138	181	8	management	management	NOUN
gujaf-138	181	9	,	,	PUNCT
gujaf-138	181	10	8(7	8(7	NUM
gujaf-138	181	11	)	)	PUNCT
gujaf-138	181	12	,	,	PUNCT
gujaf-138	181	13	20	20	NUM
gujaf-138	181	14	-	-	SYM
gujaf-138	181	15	37	37	NUM
gujaf-138	181	16	.	.	PUNCT
gujaf-138	182	1	aigienohuwa	aigienohuwa	PROPN
gujaf-138	182	2	,	,	PUNCT
gujaf-138	182	3	o.o	o.o	PROPN
gujaf-138	182	4	.	.	PROPN
gujaf-138	182	5	&	&	CCONJ
gujaf-138	182	6	ezejiofor	ezejiofor	PROPN
gujaf-138	182	7	,	,	PUNCT
gujaf-138	182	8	r.a	r.a	PROPN
gujaf-138	182	9	.	.	PROPN
gujaf-138	182	10	(	(	PUNCT
gujaf-138	182	11	2021	2021	NUM
gujaf-138	182	12	)	)	PUNCT
gujaf-138	182	13	.	.	PUNCT
gujaf-138	183	1	leverage	leverage	NOUN
gujaf-138	183	2	and	and	CCONJ
gujaf-138	183	3	timeliness	timeliness	NOUN
gujaf-138	183	4	of	of	ADP
gujaf-138	183	5	financial	financial	ADJ
gujaf-138	183	6	reports	report	NOUN
gujaf-138	183	7	in	in	ADP
gujaf-138	183	8	nigerian	nigerian	ADJ
gujaf-138	183	9	quoted	quote	VERB
gujaf-138	183	10	companies	company	NOUN
gujaf-138	183	11	.	.	PUNCT
gujaf-138	184	1	international	international	ADJ
gujaf-138	184	2	journal	journal	NOUN
gujaf-138	184	3	of	of	ADP
gujaf-138	184	4	advanced	advanced	ADJ
gujaf-138	184	5	academic	academic	ADJ
gujaf-138	184	6	research	research	NOUN
gujaf-138	184	7	,	,	PUNCT
gujaf-138	184	8	7(10	7(10	NUM
gujaf-138	184	9	)	)	PUNCT
gujaf-138	184	10	,	,	PUNCT
gujaf-138	184	11	153	153	NUM
gujaf-138	184	12	-	-	SYM
gujaf-138	184	13	170	170	NUM
gujaf-138	184	14	.	.	PUNCT
gujaf-138	185	1	altman	altman	PROPN
gujaf-138	185	2	,	,	PUNCT
gujaf-138	185	3	e.i	e.i	PROPN
gujaf-138	185	4	.	.	PROPN
gujaf-138	185	5	(	(	PUNCT
gujaf-138	185	6	1968	1968	NUM
gujaf-138	185	7	)	)	PUNCT
gujaf-138	185	8	.	.	PUNCT
gujaf-138	186	1	financial	financial	ADJ
gujaf-138	186	2	ratios	ratio	NOUN
gujaf-138	186	3	,	,	PUNCT
gujaf-138	186	4	discriminant	discriminant	ADJ
gujaf-138	186	5	analysis	analysis	NOUN
gujaf-138	186	6	and	and	CCONJ
gujaf-138	186	7	the	the	DET
gujaf-138	186	8	prediction	prediction	NOUN
gujaf-138	186	9	of	of	ADP
gujaf-138	186	10	corporate	corporate	ADJ
gujaf-138	186	11	bankruptcy	bankruptcy	NOUN
gujaf-138	186	12	.	.	PUNCT
gujaf-138	187	1	journal	journal	PROPN
gujaf-138	187	2	of	of	ADP
gujaf-138	187	3	finance	finance	NOUN
gujaf-138	187	4	,	,	PUNCT
gujaf-138	187	5	23(4	23(4	NOUN
gujaf-138	187	6	)	)	PUNCT
gujaf-138	187	7	,	,	PUNCT
gujaf-138	187	8	589	589	NUM
gujaf-138	187	9	-	-	SYM
gujaf-138	187	10	609	609	NUM
gujaf-138	187	11	.	.	PUNCT
gujaf-138	188	1	alsmady	alsmady	PROPN
gujaf-138	188	2	,	,	PUNCT
gujaf-138	188	3	a.a	a.a	PROPN
gujaf-138	188	4	.	.	PROPN
gujaf-138	188	5	(	(	PUNCT
gujaf-138	188	6	2018	2018	NUM
gujaf-138	188	7	)	)	PUNCT
gujaf-138	188	8	.	.	PUNCT
gujaf-138	189	1	the	the	DET
gujaf-138	189	2	effect	effect	NOUN
gujaf-138	189	3	of	of	ADP
gujaf-138	189	4	the	the	DET
gujaf-138	189	5	board	board	NOUN
gujaf-138	189	6	of	of	ADP
gujaf-138	189	7	directors	director	NOUN
gujaf-138	189	8	’	’	PART
gujaf-138	189	9	characteristics	characteristic	NOUN
gujaf-138	189	10	and	and	CCONJ
gujaf-138	189	11	ownership	ownership	NOUN
gujaf-138	189	12	type	type	NOUN
gujaf-138	189	13	on	on	ADP
gujaf-138	189	14	the	the	DET
gujaf-138	189	15	timeliness	timeliness	NOUN
gujaf-138	189	16	of	of	ADP
gujaf-138	189	17	financial	financial	ADJ
gujaf-138	189	18	reports	report	NOUN
gujaf-138	189	19	.	.	PUNCT
gujaf-138	190	1	international	international	ADJ
gujaf-138	190	2	journal	journal	PROPN
gujaf-138	190	3	of	of	ADP
gujaf-138	190	4	business	business	NOUN
gujaf-138	190	5	and	and	CCONJ
gujaf-138	190	6	management	management	NOUN
gujaf-138	190	7	,	,	PUNCT
gujaf-138	190	8	13(6	13(6	PROPN
gujaf-138	190	9	)	)	PUNCT
gujaf-138	190	10	,	,	PUNCT
gujaf-138	190	11	276	276	NUM
gujaf-138	190	12	-	-	SYM
gujaf-138	190	13	287	287	NUM
gujaf-138	190	14	.	.	PUNCT
gujaf-138	191	1	appah	appah	PROPN
gujaf-138	191	2	,	,	PUNCT
gujaf-138	191	3	e.	e.	PROPN
gujaf-138	191	4	,	,	PUNCT
gujaf-138	191	5	&	&	CCONJ
gujaf-138	191	6	emeh	emeh	PROPN
gujaf-138	191	7	,	,	PUNCT
gujaf-138	191	8	y.	y.	PROPN
gujaf-138	191	9	(	(	PUNCT
gujaf-138	191	10	2013	2013	NUM
gujaf-138	191	11	)	)	PUNCT
gujaf-138	191	12	.	.	PUNCT
gujaf-138	192	1	corporate	corporate	ADJ
gujaf-138	192	2	governance	governance	NOUN
gujaf-138	192	3	structure	structure	NOUN
gujaf-138	192	4	and	and	CCONJ
gujaf-138	192	5	timeliness	timeliness	NOUN
gujaf-138	192	6	of	of	ADP
gujaf-138	192	7	financial	financial	ADJ
gujaf-138	192	8	reports	report	NOUN
gujaf-138	192	9	of	of	ADP
gujaf-138	192	10	quoted	quote	VERB
gujaf-138	192	11	firms	firm	NOUN
gujaf-138	192	12	in	in	ADP
gujaf-138	192	13	nigeria	nigeria	PROPN
gujaf-138	192	14	.	.	PUNCT
gujaf-138	193	1	european	european	PROPN
gujaf-138	193	2	journal	journal	PROPN
gujaf-138	193	3	of	of	ADP
gujaf-138	193	4	business	business	NOUN
gujaf-138	193	5	and	and	CCONJ
gujaf-138	193	6	management	management	NOUN
gujaf-138	193	7	,	,	PUNCT
gujaf-138	193	8	5(32	5(32	NUM
gujaf-138	193	9	)	)	PUNCT
gujaf-138	193	10	,	,	PUNCT
gujaf-138	193	11	34	34	NUM
gujaf-138	193	12	–	–	SYM
gujaf-138	193	13	35	35	NUM
gujaf-138	193	14	.	.	PUNCT
gujaf-138	194	1	asiriuwa	asiriuwa	ADJ
gujaf-138	194	2	,	,	PUNCT
gujaf-138	194	3	o.	o.	PROPN
gujaf-138	194	4	,	,	PUNCT
gujaf-138	194	5	adeyemi	adeyemi	ADV
gujaf-138	194	6	,	,	PUNCT
gujaf-138	194	7	s.b	s.b	PROPN
gujaf-138	194	8	.	.	PROPN
gujaf-138	194	9	,	,	PUNCT
gujaf-138	194	10	uwuigbe1	uwuigbe1	PROPN
gujaf-138	194	11	,	,	PUNCT
gujaf-138	194	12	o.r	o.r	PROPN
gujaf-138	194	13	.	.	PROPN
gujaf-138	194	14	,	,	PUNCT
gujaf-138	194	15	uwuigbe	uwuigbe	PROPN
gujaf-138	194	16	,	,	PUNCT
gujaf-138	194	17	u.	u.	PROPN
gujaf-138	194	18	,	,	PUNCT
gujaf-138	194	19	ozordi	ozordi	PROPN
gujaf-138	194	20	,	,	PUNCT
gujaf-138	194	21	e.	e.	PROPN
gujaf-138	194	22	,	,	PUNCT
gujaf-138	194	23	erin	erin	PROPN
gujaf-138	194	24	,	,	PUNCT
gujaf-138	194	25	o.	o.	PROPN
gujaf-138	194	26	,	,	PUNCT
gujaf-138	194	27	&	&	CCONJ
gujaf-138	194	28	omoike	omoike	NOUN
gujaf-138	194	29	,	,	PUNCT
gujaf-138	194	30	o.	o.	NOUN
gujaf-138	194	31	(	(	PUNCT
gujaf-138	194	32	2021	2021	NUM
gujaf-138	194	33	)	)	PUNCT
gujaf-138	194	34	.	.	PUNCT
gujaf-138	195	1	do	do	AUX
gujaf-138	195	2	board	board	NOUN
gujaf-138	195	3	characteristics	characteristic	NOUN
gujaf-138	195	4	affect	affect	VERB
gujaf-138	195	5	financial	financial	ADJ
gujaf-138	195	6	reporting	reporting	NOUN
gujaf-138	195	7	timeliness	timeliness	NOUN
gujaf-138	195	8	?	?	PUNCT
gujaf-138	196	1	an	an	DET
gujaf-138	196	2	empirical	empirical	ADJ
gujaf-138	196	3	analysis	analysis	NOUN
gujaf-138	196	4	.	.	PUNCT
gujaf-138	197	1	international	international	ADJ
gujaf-138	197	2	journal	journal	NOUN
gujaf-138	197	3	of	of	ADP
gujaf-138	197	4	financial	financial	ADJ
gujaf-138	197	5	research	research	NOUN
gujaf-138	197	6	,	,	PUNCT
gujaf-138	197	7	12(4	12(4	NUM
gujaf-138	197	8	)	)	PUNCT
gujaf-138	197	9	,	,	PUNCT
gujaf-138	197	10	191	191	NUM
gujaf-138	197	11	-	-	SYM
gujaf-138	197	12	202	202	NUM
gujaf-138	197	13	.	.	PUNCT
gujaf-138	198	1	amah	amah	PROPN
gujaf-138	198	2	,	,	PUNCT
gujaf-138	198	3	k.o	k.o	PROPN
gujaf-138	198	4	.	.	PROPN
gujaf-138	198	5	,	,	PUNCT
gujaf-138	198	6	&	&	CCONJ
gujaf-138	198	7	ekwe	ekwe	PROPN
gujaf-138	198	8	,	,	PUNCT
gujaf-138	198	9	m.c	m.c	PROPN
gujaf-138	198	10	.	.	PROPN
gujaf-138	198	11	(	(	PUNCT
gujaf-138	198	12	2021	2021	NUM
gujaf-138	198	13	)	)	PUNCT
gujaf-138	198	14	.	.	PUNCT
gujaf-138	199	1	effect	effect	NOUN
gujaf-138	199	2	of	of	ADP
gujaf-138	199	3	corporate	corporate	ADJ
gujaf-138	199	4	governance	governance	NOUN
gujaf-138	199	5	structure	structure	NOUN
gujaf-138	199	6	and	and	CCONJ
gujaf-138	199	7	financial	financial	ADJ
gujaf-138	199	8	reporting	reporting	NOUN
gujaf-138	199	9	quality	quality	NOUN
gujaf-138	199	10	of	of	ADP
gujaf-138	199	11	quoted	quote	VERB
gujaf-138	199	12	pharmaceutical	pharmaceutical	ADJ
gujaf-138	199	13	companies	company	NOUN
gujaf-138	199	14	in	in	ADP
gujaf-138	199	15	nigeria	nigeria	PROPN
gujaf-138	199	16	.	.	PUNCT
gujaf-138	200	1	management	management	NOUN
gujaf-138	200	2	dynamics	dynamic	NOUN
gujaf-138	200	3	in	in	ADP
gujaf-138	200	4	the	the	DET
gujaf-138	200	5	knowledge	knowledge	NOUN
gujaf-138	200	6	economy	economy	NOUN
gujaf-138	200	7	,	,	PUNCT
gujaf-138	200	8	9(2	9(2	NUM
gujaf-138	200	9	)	)	PUNCT
gujaf-138	200	10	,	,	PUNCT
gujaf-138	200	11	225	225	NUM
gujaf-138	200	12	-	-	SYM
gujaf-138	200	13	239	239	NUM
gujaf-138	200	14	.	.	NOUN
gujaf-138	200	15	13	13	NUM
gujaf-138	200	16	bakare	bakare	NOUN
gujaf-138	200	17	,	,	PUNCT
gujaf-138	200	18	o.	o.	PROPN
gujaf-138	200	19	,	,	PUNCT
gujaf-138	200	20	taofiq	taofiq	PROPN
gujaf-138	200	21	,	,	PUNCT
gujaf-138	200	22	a.	a.	PROPN
gujaf-138	200	23	,	,	PUNCT
gujaf-138	200	24	&	&	CCONJ
gujaf-138	200	25	jimoh	jimoh	PROPN
gujaf-138	200	26	,	,	PUNCT
gujaf-138	200	27	j.	j.	PROPN
gujaf-138	200	28	(	(	PUNCT
gujaf-138	200	29	2018	2018	NUM
gujaf-138	200	30	)	)	PUNCT
gujaf-138	200	31	.	.	PUNCT
gujaf-138	201	1	effect	effect	NOUN
gujaf-138	201	2	of	of	ADP
gujaf-138	201	3	board	board	NOUN
gujaf-138	201	4	characteristics	characteristic	NOUN
gujaf-138	201	5	on	on	ADP
gujaf-138	201	6	timeliness	timeliness	NOUN
gujaf-138	201	7	of	of	ADP
gujaf-138	201	8	financial	financial	ADJ
gujaf-138	201	9	reporting	reporting	NOUN
gujaf-138	201	10	of	of	ADP
gujaf-138	201	11	listed	list	VERB
gujaf-138	201	12	insurance	insurance	NOUN
gujaf-138	201	13	firms	firm	NOUN
gujaf-138	201	14	in	in	ADP
gujaf-138	201	15	nigeria	nigeria	PROPN
gujaf-138	201	16	.	.	PUNCT
gujaf-138	202	1	journal	journal	PROPN
gujaf-138	202	2	of	of	ADP
gujaf-138	202	3	arts	art	NOUN
gujaf-138	202	4	,	,	PUNCT
gujaf-138	202	5	management	management	NOUN
gujaf-138	202	6	and	and	CCONJ
gujaf-138	202	7	social	social	ADJ
gujaf-138	202	8	sciences	science	NOUN
gujaf-138	202	9	,	,	PUNCT
gujaf-138	202	10	3(1	3(1	NUM
gujaf-138	202	11	)	)	PUNCT
gujaf-138	202	12	,	,	PUNCT
gujaf-138	202	13	126	126	NUM
gujaf-138	202	14	-	-	SYM
gujaf-138	202	15	136	136	NUM
gujaf-138	202	16	.	.	PUNCT
gujaf-138	203	1	calandro	calandro	NOUN
gujaf-138	203	2	,	,	PUNCT
gujaf-138	203	3	j.	j.	PROPN
gujaf-138	203	4	(	(	PUNCT
gujaf-138	203	5	2007	2007	NUM
gujaf-138	203	6	)	)	PUNCT
gujaf-138	203	7	.	.	PUNCT
gujaf-138	204	1	considering	consider	VERB
gujaf-138	204	2	the	the	DET
gujaf-138	204	3	utility	utility	NOUN
gujaf-138	204	4	of	of	ADP
gujaf-138	204	5	altman	altman	PROPN
gujaf-138	204	6	’s	’s	PART
gujaf-138	204	7	z	z	NOUN
gujaf-138	204	8	-	-	PUNCT
gujaf-138	204	9	score	score	NOUN
gujaf-138	204	10	as	as	ADP
gujaf-138	204	11	a	a	DET
gujaf-138	204	12	strategic	strategic	ADJ
gujaf-138	204	13	assessment	assessment	NOUN
gujaf-138	204	14	and	and	CCONJ
gujaf-138	204	15	performance	performance	NOUN
gujaf-138	204	16	management	management	NOUN
gujaf-138	204	17	tool	tool	NOUN
gujaf-138	204	18	.	.	PUNCT
gujaf-138	205	1	strategy	strategy	NOUN
gujaf-138	205	2	&	&	CCONJ
gujaf-138	205	3	leadership	leadership	PROPN
gujaf-138	205	4	,	,	PUNCT
gujaf-138	205	5	35(5	35(5	NUM
gujaf-138	205	6	)	)	PUNCT
gujaf-138	205	7	,	,	PUNCT
gujaf-138	205	8	37	37	NUM
gujaf-138	205	9	-	-	SYM
gujaf-138	205	10	43	43	NUM
gujaf-138	205	11	.	.	PUNCT
gujaf-138	206	1	emmanuel	emmanuel	PROPN
gujaf-138	206	2	,	,	PUNCT
gujaf-138	206	3	e.d	e.d	PROPN
gujaf-138	206	4	.	.	PROPN
gujaf-138	206	5	,	,	PUNCT
gujaf-138	206	6	&	&	CCONJ
gujaf-138	206	7	emem	emem	PROPN
gujaf-138	206	8	,	,	PUNCT
gujaf-138	206	9	m.g	m.g	PROPN
gujaf-138	206	10	.	.	PROPN
gujaf-138	206	11	(	(	PUNCT
gujaf-138	206	12	2020	2020	NUM
gujaf-138	206	13	)	)	PUNCT
gujaf-138	206	14	.	.	PUNCT
gujaf-138	207	1	audit	audit	NOUN
gujaf-138	207	2	firm	firm	NOUN
gujaf-138	207	3	attributes	attribute	NOUN
gujaf-138	207	4	and	and	CCONJ
gujaf-138	207	5	financial	financial	ADJ
gujaf-138	207	6	reporting	reporting	NOUN
gujaf-138	207	7	quality	quality	NOUN
gujaf-138	207	8	of	of	ADP
gujaf-138	207	9	quoted	quote	VERB
gujaf-138	207	10	manufacturing	manufacturing	NOUN
gujaf-138	207	11	firms	firm	NOUN
gujaf-138	207	12	in	in	ADP
gujaf-138	207	13	nigeria	nigeria	PROPN
gujaf-138	207	14	.	.	PUNCT
gujaf-138	208	1	international	international	ADJ
gujaf-138	208	2	journal	journal	PROPN
gujaf-138	208	3	of	of	ADP
gujaf-138	208	4	economics	economic	NOUN
gujaf-138	208	5	and	and	CCONJ
gujaf-138	208	6	management	management	NOUN
gujaf-138	208	7	studies	study	NOUN
gujaf-138	208	8	,	,	PUNCT
gujaf-138	208	9	7(1	7(1	NUM
gujaf-138	208	10	)	)	PUNCT
gujaf-138	208	11	,	,	PUNCT
gujaf-138	208	12	43	43	NUM
gujaf-138	208	13	-	-	SYM
gujaf-138	208	14	55	55	NUM
gujaf-138	208	15	.	.	PUNCT
gujaf-138	209	1	ezat	ezat	NOUN
gujaf-138	209	2	,	,	PUNCT
gujaf-138	209	3	a.	a.	NOUN
gujaf-138	209	4	,	,	PUNCT
gujaf-138	209	5	&	&	CCONJ
gujaf-138	209	6	el	el	PROPN
gujaf-138	209	7	-	-	PROPN
gujaf-138	209	8	masry	masry	PROPN
gujaf-138	209	9	,	,	PUNCT
gujaf-138	209	10	a.	a.	PROPN
gujaf-138	209	11	(	(	PUNCT
gujaf-138	209	12	2008	2008	NUM
gujaf-138	209	13	)	)	PUNCT
gujaf-138	209	14	.	.	PUNCT
gujaf-138	210	1	the	the	DET
gujaf-138	210	2	influence	influence	NOUN
gujaf-138	210	3	of	of	ADP
gujaf-138	210	4	corporate	corporate	ADJ
gujaf-138	210	5	governance	governance	NOUN
gujaf-138	210	6	and	and	CCONJ
gujaf-138	210	7	firm	firm	ADJ
gujaf-138	210	8	characteristics	characteristic	NOUN
gujaf-138	210	9	on	on	ADP
gujaf-138	210	10	the	the	DET
gujaf-138	210	11	timeliness	timeliness	NOUN
gujaf-138	210	12	of	of	ADP
gujaf-138	210	13	corporate	corporate	ADJ
gujaf-138	210	14	internet	internet	NOUN
gujaf-138	210	15	reporting	reporting	NOUN
gujaf-138	210	16	by	by	ADP
gujaf-138	210	17	companies	company	NOUN
gujaf-138	210	18	in	in	ADP
gujaf-138	210	19	malaysia	malaysia	PROPN
gujaf-138	210	20	.	.	PUNCT
gujaf-138	211	1	journal	journal	PROPN
gujaf-138	211	2	of	of	ADP
gujaf-138	211	3	economics	economic	NOUN
gujaf-138	211	4	and	and	CCONJ
gujaf-138	211	5	finance	finance	NOUN
gujaf-138	211	6	,	,	PUNCT
gujaf-138	211	7	35	35	NUM
gujaf-138	211	8	,	,	PUNCT
gujaf-138	211	9	156	156	NUM
gujaf-138	211	10	-	-	SYM
gujaf-138	211	11	16	16	NUM
gujaf-138	211	12	.	.	PUNCT
gujaf-138	212	1	ferrier	ferrier	NOUN
gujaf-138	212	2	,	,	PUNCT
gujaf-138	212	3	w.j	w.j	PROPN
gujaf-138	212	4	.	.	PROPN
gujaf-138	212	5	,	,	PUNCT
gujaf-138	212	6	mac	mac	PROPN
gujaf-138	212	7	fhionnlaoich	fhionnlaoich	PROPN
gujaf-138	212	8	,	,	PUNCT
gujaf-138	212	9	c.	c.	PROPN
gujaf-138	212	10	,	,	PUNCT
gujaf-138	212	11	smith	smith	PROPN
gujaf-138	212	12	,	,	PUNCT
gujaf-138	212	13	k.g	k.g	PROPN
gujaf-138	212	14	.	.	PROPN
gujaf-138	212	15	,	,	PUNCT
gujaf-138	212	16	&	&	CCONJ
gujaf-138	212	17	grimm	grimm	PROPN
gujaf-138	212	18	,	,	PUNCT
gujaf-138	212	19	c.m	c.m	PROPN
gujaf-138	212	20	.	.	PROPN
gujaf-138	212	21	(	(	PUNCT
gujaf-138	212	22	2002	2002	NUM
gujaf-138	212	23	)	)	PUNCT
gujaf-138	212	24	.	.	PUNCT
gujaf-138	213	1	impact	impact	NOUN
gujaf-138	213	2	of	of	ADP
gujaf-138	213	3	performance	performance	NOUN
gujaf-138	213	4	distress	distress	NOUN
gujaf-138	213	5	on	on	ADP
gujaf-138	213	6	aggressive	aggressive	ADJ
gujaf-138	213	7	competitive	competitive	ADJ
gujaf-138	213	8	behavior	behavior	NOUN
gujaf-138	213	9	:	:	PUNCT
gujaf-138	213	10	a	a	DET
gujaf-138	213	11	reconciliation	reconciliation	NOUN
gujaf-138	213	12	of	of	ADP
gujaf-138	213	13	conflicting	conflicting	ADJ
gujaf-138	213	14	views	view	NOUN
gujaf-138	213	15	.	.	PUNCT
gujaf-138	214	1	managerial	managerial	ADJ
gujaf-138	214	2	&	&	CCONJ
gujaf-138	214	3	decision	decision	NOUN
gujaf-138	214	4	economics	economic	NOUN
gujaf-138	214	5	,	,	PUNCT
gujaf-138	214	6	23	23	NUM
gujaf-138	214	7	,	,	PUNCT
gujaf-138	214	8	301	301	NUM
gujaf-138	214	9	-	-	SYM
gujaf-138	214	10	316	316	NUM
gujaf-138	214	11	.	.	PUNCT
gujaf-138	215	1	ibadin	ibadin	PROPN
gujaf-138	215	2	,	,	PUNCT
gujaf-138	215	3	i.m	i.m	PROPN
gujaf-138	215	4	.	.	PROPN
gujaf-138	215	5	,	,	PUNCT
gujaf-138	215	6	izedonmi	izedonmi	PROPN
gujaf-138	215	7	,	,	PUNCT
gujaf-138	215	8	f.	f.	PROPN
gujaf-138	215	9	,	,	PUNCT
gujaf-138	215	10	&	&	CCONJ
gujaf-138	215	11	ibadin	ibadin	PROPN
gujaf-138	215	12	,	,	PUNCT
gujaf-138	215	13	p.o	p.o	PROPN
gujaf-138	215	14	.	.	PROPN
gujaf-138	215	15	(	(	PUNCT
gujaf-138	215	16	2012	2012	NUM
gujaf-138	215	17	)	)	PUNCT
gujaf-138	215	18	.	.	PUNCT
gujaf-138	216	1	the	the	DET
gujaf-138	216	2	association	association	NOUN
gujaf-138	216	3	between	between	ADP
gujaf-138	216	4	selected	select	VERB
gujaf-138	216	5	corporate	corporate	ADJ
gujaf-138	216	6	governance	governance	NOUN
gujaf-138	216	7	attributes	attribute	NOUN
gujaf-138	216	8	,	,	PUNCT
gujaf-138	216	9	company	company	NOUN
gujaf-138	216	10	attributes	attribute	NOUN
gujaf-138	216	11	and	and	CCONJ
gujaf-138	216	12	timeliness	timeliness	NOUN
gujaf-138	216	13	of	of	ADP
gujaf-138	216	14	financial	financial	ADJ
gujaf-138	216	15	reporting	reporting	NOUN
gujaf-138	216	16	in	in	ADP
gujaf-138	216	17	nigeria	nigeria	PROPN
gujaf-138	216	18	.	.	PUNCT
gujaf-138	217	1	research	research	NOUN
gujaf-138	217	2	journal	journal	PROPN
gujaf-138	217	3	of	of	ADP
gujaf-138	217	4	finance	finance	NOUN
gujaf-138	217	5	and	and	CCONJ
gujaf-138	217	6	accounting	accounting	NOUN
gujaf-138	217	7	.	.	PUNCT
gujaf-138	218	1	3(9	3(9	NUM
gujaf-138	218	2	)	)	PUNCT
gujaf-138	218	3	,	,	PUNCT
gujaf-138	218	4	137144	137144	NUM
gujaf-138	218	5	.	.	PUNCT
gujaf-138	219	1	imen	iman	NOUN
gujaf-138	219	2	,	,	PUNCT
gujaf-138	219	3	f.s	f.s	PROPN
gujaf-138	219	4	.	.	PROPN
gujaf-138	219	5	,	,	PUNCT
gujaf-138	219	6	&	&	CCONJ
gujaf-138	219	7	anis	anis	PROPN
gujaf-138	219	8	,	,	PUNCT
gujaf-138	219	9	j.	j.	PROPN
gujaf-138	219	10	(	(	PUNCT
gujaf-138	219	11	2015	2015	NUM
gujaf-138	219	12	)	)	PUNCT
gujaf-138	219	13	.	.	PUNCT
gujaf-138	220	1	external	external	ADJ
gujaf-138	220	2	auditor	auditor	PROPN
gujaf-138	220	3	’s	’s	PART
gujaf-138	220	4	characteristics	characteristic	NOUN
gujaf-138	220	5	,	,	PUNCT
gujaf-138	220	6	corporate	corporate	ADJ
gujaf-138	220	7	governance	governance	NOUN
gujaf-138	220	8	and	and	CCONJ
gujaf-138	220	9	audit	audit	NOUN
gujaf-138	220	10	reporting	report	VERB
gujaf-138	220	11	quality	quality	NOUN
gujaf-138	220	12	.	.	PUNCT
gujaf-138	221	1	ipasi	ipasi	PROPN
gujaf-138	221	2	international	international	PROPN
gujaf-138	221	3	journal	journal	PROPN
gujaf-138	221	4	of	of	ADP
gujaf-138	221	5	management	management	NOUN
gujaf-138	221	6	,	,	PUNCT
gujaf-138	221	7	3(2	3(2	NUM
gujaf-138	221	8	)	)	PUNCT
gujaf-138	221	9	,	,	PUNCT
gujaf-138	221	10	58	58	NUM
gujaf-138	221	11	-	-	SYM
gujaf-138	221	12	66	66	NUM
gujaf-138	221	13	.	.	PUNCT
gujaf-138	222	1	imasuen	imasuen	PROPN
gujaf-138	222	2	,	,	PUNCT
gujaf-138	222	3	o.f	o.f	PROPN
gujaf-138	222	4	.	.	PROPN
gujaf-138	222	5	(	(	PUNCT
gujaf-138	222	6	2021	2021	NUM
gujaf-138	222	7	)	)	PUNCT
gujaf-138	222	8	.	.	PUNCT
gujaf-138	223	1	directors	director	NOUN
gujaf-138	223	2	observable	observable	ADJ
gujaf-138	223	3	characteristics	characteristic	NOUN
gujaf-138	223	4	and	and	CCONJ
gujaf-138	223	5	firm	firm	ADJ
gujaf-138	223	6	performance	performance	NOUN
gujaf-138	223	7	:	:	PUNCT
gujaf-138	223	8	comparative	comparative	ADJ
gujaf-138	223	9	analysis	analysis	NOUN
gujaf-138	223	10	between	between	ADP
gujaf-138	223	11	nigeria	nigeria	PROPN
gujaf-138	223	12	and	and	CCONJ
gujaf-138	223	13	south	south	PROPN
gujaf-138	223	14	africa	africa	PROPN
gujaf-138	223	15	.	.	PUNCT
gujaf-138	224	1	department	department	PROPN
gujaf-138	224	2	of	of	ADP
gujaf-138	224	3	business	business	PROPN
gujaf-138	224	4	administration	administration	PROPN
gujaf-138	224	5	faculty	faculty	NOUN
gujaf-138	224	6	of	of	ADP
gujaf-138	224	7	management	management	NOUN
gujaf-138	224	8	sciences	sciences	PROPN
gujaf-138	224	9	delta	delta	PROPN
gujaf-138	224	10	state	state	PROPN
gujaf-138	224	11	university	university	PROPN
gujaf-138	224	12	,	,	PUNCT
gujaf-138	224	13	abraka	abraka	PROPN
gujaf-138	224	14	,	,	PUNCT
gujaf-138	224	15	delta	delta	PROPN
gujaf-138	224	16	state	state	PROPN
gujaf-138	224	17	,	,	PUNCT
gujaf-138	224	18	nigeria	nigeria	PROPN
gujaf-138	224	19	.	.	PUNCT
gujaf-138	225	1	lukason	lukason	PROPN
gujaf-138	225	2	,	,	PUNCT
gujaf-138	225	3	o.	o.	PROPN
gujaf-138	225	4	,	,	PUNCT
gujaf-138	225	5	&	&	CCONJ
gujaf-138	225	6	camacho	camacho	PROPN
gujaf-138	225	7	-	-	PUNCT
gujaf-138	225	8	miñano	miñano	PROPN
gujaf-138	225	9	,	,	PUNCT
gujaf-138	225	10	m.	m.	NOUN
gujaf-138	225	11	,	,	PUNCT
gujaf-138	225	12	(	(	PUNCT
gujaf-138	225	13	2020	2020	NUM
gujaf-138	225	14	)	)	PUNCT
gujaf-138	225	15	.	.	PUNCT
gujaf-138	226	1	corporate	corporate	ADJ
gujaf-138	226	2	governance	governance	NOUN
gujaf-138	226	3	characteristics	characteristic	NOUN
gujaf-138	226	4	of	of	ADP
gujaf-138	226	5	private	private	ADJ
gujaf-138	226	6	smes	sme	NOUN
gujaf-138	226	7	’	'	PUNCT
gujaf-138	226	8	annual	annual	ADJ
gujaf-138	226	9	report	report	NOUN
gujaf-138	226	10	submission	submission	NOUN
gujaf-138	226	11	violations	violation	NOUN
gujaf-138	226	12	.	.	PUNCT
gujaf-138	227	1	journal	journal	NOUN
gujaf-138	227	2	of	of	ADP
gujaf-138	227	3	risk	risk	NOUN
gujaf-138	227	4	and	and	CCONJ
gujaf-138	227	5	financial	financial	ADJ
gujaf-138	227	6	management	management	NOUN
gujaf-138	227	7	13(10	13(10	NUM
gujaf-138	227	8	)	)	PUNCT
gujaf-138	227	9	,	,	PUNCT
gujaf-138	227	10	1	1	NUM
gujaf-138	227	11	-	-	SYM
gujaf-138	227	12	19	19	NUM
gujaf-138	227	13	.	.	PUNCT
gujaf-138	228	1	mansour	mansour	PROPN
gujaf-138	228	2	,	,	PUNCT
gujaf-138	228	3	g.	g.	PROPN
gujaf-138	228	4	,	,	PUNCT
gujaf-138	228	5	ahmad	ahmad	PROPN
gujaf-138	228	6	,	,	PUNCT
gujaf-138	228	7	a.	a.	PROPN
gujaf-138	228	8	,	,	PUNCT
gujaf-138	228	9	&	&	CCONJ
gujaf-138	228	10	sima	sima	PROPN
gujaf-138	228	11	,	,	PUNCT
gujaf-138	228	12	n.	n.	PROPN
gujaf-138	228	13	(	(	PUNCT
gujaf-138	228	14	2016	2016	NUM
gujaf-138	228	15	)	)	PUNCT
gujaf-138	228	16	.	.	PUNCT
gujaf-138	229	1	studying	study	VERB
gujaf-138	229	2	the	the	DET
gujaf-138	229	3	effect	effect	NOUN
gujaf-138	229	4	of	of	ADP
gujaf-138	229	5	the	the	DET
gujaf-138	229	6	board	board	NOUN
gujaf-138	229	7	characteristics	characteristic	NOUN
gujaf-138	229	8	on	on	ADP
gujaf-138	229	9	the	the	DET
gujaf-138	229	10	timeliness	timeliness	ADJ
gujaf-138	229	11	financial	financial	ADJ
gujaf-138	229	12	reporting	reporting	NOUN
gujaf-138	229	13	of	of	ADP
gujaf-138	229	14	listed	list	VERB
gujaf-138	229	15	companies	company	NOUN
gujaf-138	229	16	in	in	ADP
gujaf-138	229	17	tehran	tehran	PROPN
gujaf-138	229	18	stock	stock	PROPN
gujaf-138	229	19	exchange	exchange	PROPN
gujaf-138	229	20	.	.	PUNCT
gujaf-138	230	1	jfamm	jfamm	PROPN
gujaf-138	230	2	,	,	PUNCT
gujaf-138	230	3	42	42	NUM
gujaf-138	230	4	-	-	SYM
gujaf-138	230	5	48	48	NUM
gujaf-138	230	6	.	.	PUNCT
gujaf-138	231	1	mailafia	mailafia	PROPN
gujaf-138	231	2	,	,	PUNCT
gujaf-138	231	3	l.	l.	PROPN
gujaf-138	231	4	,	,	PUNCT
gujaf-138	231	5	&	&	CCONJ
gujaf-138	231	6	adamu	adamu	PROPN
gujaf-138	231	7	,	,	PUNCT
gujaf-138	231	8	j.	j.	PROPN
gujaf-138	231	9	(	(	PUNCT
gujaf-138	231	10	2021	2021	NUM
gujaf-138	231	11	)	)	PUNCT
gujaf-138	231	12	.	.	PUNCT
gujaf-138	232	1	board	board	NOUN
gujaf-138	232	2	features	feature	NOUN
gujaf-138	232	3	and	and	CCONJ
gujaf-138	232	4	timely	timely	ADJ
gujaf-138	232	5	disclosure	disclosure	NOUN
gujaf-138	232	6	of	of	ADP
gujaf-138	232	7	audited	audit	VERB
gujaf-138	232	8	accounts	account	NOUN
gujaf-138	232	9	of	of	ADP
gujaf-138	232	10	listed	list	VERB
gujaf-138	232	11	deposit	deposit	NOUN
gujaf-138	232	12	money	money	NOUN
gujaf-138	232	13	banks	bank	NOUN
gujaf-138	232	14	in	in	ADP
gujaf-138	232	15	nigeria	nigeria	PROPN
gujaf-138	232	16	.	.	PUNCT
gujaf-138	233	1	journal	journal	PROPN
gujaf-138	233	2	of	of	ADP
gujaf-138	233	3	accounting	accounting	PROPN
gujaf-138	233	4	research	research	NOUN
gujaf-138	233	5	organisation	organisation	NOUN
gujaf-138	233	6	and	and	CCONJ
gujaf-138	233	7	economics	economic	NOUN
gujaf-138	233	8	,	,	PUNCT
gujaf-138	233	9	4(1	4(1	NOUN
gujaf-138	233	10	)	)	PUNCT
gujaf-138	233	11	,	,	PUNCT
gujaf-138	233	12	1	1	NUM
gujaf-138	233	13	-	-	SYM
gujaf-138	233	14	13	13	NUM
gujaf-138	233	15	.	.	PUNCT
gujaf-138	234	1	mardi	mardi	NOUN
gujaf-138	234	2	,	,	PUNCT
gujaf-138	234	3	m.	m.	NOUN
gujaf-138	234	4	,	,	PUNCT
gujaf-138	234	5	perdana	perdana	PROPN
gujaf-138	234	6	,	,	PUNCT
gujaf-138	234	7	p.n	p.n	PROPN
gujaf-138	234	8	.	.	PROPN
gujaf-138	234	9	,	,	PUNCT
gujaf-138	234	10	suparno	suparno	PROPN
gujaf-138	234	11	,	,	PUNCT
gujaf-138	234	12	s.	s.	PROPN
gujaf-138	234	13	,	,	PUNCT
gujaf-138	234	14	&	&	CCONJ
gujaf-138	234	15	munandar	munandar	PROPN
gujaf-138	234	16	,	,	PUNCT
gujaf-138	234	17	i.a	i.a	PROPN
gujaf-138	234	18	.	.	PROPN
gujaf-138	234	19	(	(	PUNCT
gujaf-138	234	20	2020	2020	NUM
gujaf-138	234	21	)	)	PUNCT
gujaf-138	234	22	.	.	PUNCT
gujaf-138	235	1	effect	effect	NOUN
gujaf-138	235	2	of	of	ADP
gujaf-138	235	3	accounting	account	VERB
gujaf-138	235	4	information	information	NOUN
gujaf-138	235	5	systems	system	NOUN
gujaf-138	235	6	,	,	PUNCT
gujaf-138	235	7	teamwork	teamwork	NOUN
gujaf-138	235	8	,	,	PUNCT
gujaf-138	235	9	and	and	CCONJ
gujaf-138	235	10	internal	internal	ADJ
gujaf-138	235	11	control	control	NOUN
gujaf-138	235	12	on	on	ADP
gujaf-138	235	13	financial	financial	ADJ
gujaf-138	235	14	reporting	reporting	NOUN
gujaf-138	235	15	timeliness	timeliness	NOUN
gujaf-138	235	16	.	.	PUNCT
gujaf-138	236	1	the	the	DET
gujaf-138	236	2	journal	journal	NOUN
gujaf-138	236	3	of	of	ADP
gujaf-138	236	4	asian	asian	ADJ
gujaf-138	236	5	finance	finance	NOUN
gujaf-138	236	6	,	,	PUNCT
gujaf-138	236	7	economics	economic	NOUN
gujaf-138	236	8	,	,	PUNCT
gujaf-138	236	9	and	and	CCONJ
gujaf-138	236	10	business	business	NOUN
gujaf-138	236	11	,	,	PUNCT
gujaf-138	236	12	7(12	7(12	NUM
gujaf-138	236	13	)	)	PUNCT
gujaf-138	236	14	,	,	PUNCT
gujaf-138	236	15	809	809	NUM
gujaf-138	236	16	-	-	SYM
gujaf-138	236	17	818	818	NUM
gujaf-138	236	18	.	.	PUNCT
gujaf-138	237	1	https://www.researchgate.net/journal/journal-of-risk-and-financial-management-1911-8074	https://www.researchgate.net/journal/journal-of-risk-and-financial-management-1911-8074	X
gujaf-138	238	1	https://www.researchgate.net/journal/journal-of-risk-and-financial-management-1911-8074	https://www.researchgate.net/journal/journal-of-risk-and-financial-management-1911-8074	X
gujaf-138	238	2	14	14	NUM
gujaf-138	238	3	mcgee	mcgee	PROPN
gujaf-138	238	4	,	,	PUNCT
gujaf-138	238	5	r.	r.	PROPN
gujaf-138	238	6	(	(	PUNCT
gujaf-138	238	7	2007	2007	NUM
gujaf-138	238	8	)	)	PUNCT
gujaf-138	238	9	.	.	PUNCT
gujaf-138	239	1	timeliness	timeliness	NOUN
gujaf-138	239	2	of	of	ADP
gujaf-138	239	3	financial	financial	ADJ
gujaf-138	239	4	reporting	reporting	NOUN
gujaf-138	239	5	in	in	ADP
gujaf-138	239	6	the	the	DET
gujaf-138	239	7	russian	russian	ADJ
gujaf-138	239	8	energy	energy	NOUN
gujaf-138	239	9	sector	sector	NOUN
gujaf-138	239	10	.	.	PUNCT
gujaf-138	240	1	andreas	andreas	PROPN
gujaf-138	240	2	school	school	PROPN
gujaf-138	240	3	of	of	ADP
gujaf-138	240	4	business	business	NOUN
gujaf-138	240	5	working	work	VERB
gujaf-138	240	6	papers	paper	NOUN
gujaf-138	240	7	series	series	PROPN
gujaf-138	240	8	.	.	PUNCT
gujaf-138	241	1	barry	barry	PROPN
gujaf-138	241	2	university	university	PROPN
gujaf-138	241	3	,	,	PUNCT
gujaf-138	241	4	miami	miami	PROPN
gujaf-138	241	5	shores	shores	PROPN
gujaf-138	241	6	,	,	PUNCT
gujaf-138	241	7	usa	usa	PROPN
gujaf-138	241	8	.	.	PROPN
gujaf-138	241	9	mehdi	mehdi	PROPN
gujaf-138	241	10	,	,	PUNCT
gujaf-138	241	11	a.	a.	PROPN
gujaf-138	241	12	,	,	PUNCT
gujaf-138	241	13	&	&	CCONJ
gujaf-138	241	14	shiva	shiva	PROPN
gujaf-138	241	15	h.	h.	PROPN
gujaf-138	241	16	(	(	PUNCT
gujaf-138	241	17	2015	2015	NUM
gujaf-138	241	18	)	)	PUNCT
gujaf-138	241	19	.	.	PUNCT
gujaf-138	242	1	the	the	DET
gujaf-138	242	2	relationship	relationship	NOUN
gujaf-138	242	3	between	between	ADP
gujaf-138	242	4	board	board	NOUN
gujaf-138	242	5	characteristics	characteristic	NOUN
gujaf-138	242	6	and	and	CCONJ
gujaf-138	242	7	timing	timing	NOUN
gujaf-138	242	8	of	of	ADP
gujaf-138	242	9	financial	financial	ADJ
gujaf-138	242	10	reporting	reporting	NOUN
gujaf-138	242	11	.	.	PUNCT
gujaf-138	243	1	journal	journal	NOUN
gujaf-138	243	2	of	of	ADP
gujaf-138	243	3	financial	financial	ADJ
gujaf-138	243	4	accounting	accounting	NOUN
gujaf-138	243	5	knowledge	knowledge	NOUN
gujaf-138	243	6	,	,	PUNCT
gujaf-138	243	7	1(3	1(3	NUM
gujaf-138	243	8	)	)	PUNCT
gujaf-138	243	9	,	,	PUNCT
gujaf-138	243	10	107	107	NUM
gujaf-138	243	11	-	-	SYM
gujaf-138	243	12	124	124	NUM
gujaf-138	243	13	.	.	PUNCT
gujaf-138	244	1	miko	miko	PROPN
gujaf-138	244	2	,	,	PUNCT
gujaf-138	244	3	n.u	n.u	PROPN
gujaf-138	244	4	.	.	PROPN
gujaf-138	244	5	,	,	PUNCT
gujaf-138	244	6	&	&	CCONJ
gujaf-138	244	7	kamardin	kamardin	PROPN
gujaf-138	244	8	,	,	PUNCT
gujaf-138	244	9	h.	h.	PROPN
gujaf-138	244	10	(	(	PUNCT
gujaf-138	244	11	2015	2015	NUM
gujaf-138	244	12	)	)	PUNCT
gujaf-138	244	13	.	.	PUNCT
gujaf-138	245	1	corporate	corporate	ADJ
gujaf-138	245	2	governance	governance	NOUN
gujaf-138	245	3	and	and	CCONJ
gujaf-138	245	4	financial	financial	ADJ
gujaf-138	245	5	reporting	reporting	NOUN
gujaf-138	245	6	quality	quality	NOUN
gujaf-138	245	7	in	in	ADP
gujaf-138	245	8	nigeria	nigeria	PROPN
gujaf-138	245	9	.	.	PUNCT
gujaf-138	246	1	international	international	ADJ
gujaf-138	246	2	journal	journal	NOUN
gujaf-138	246	3	of	of	ADP
gujaf-138	246	4	emerging	emerge	VERB
gujaf-138	246	5	science	science	NOUN
gujaf-138	246	6	and	and	CCONJ
gujaf-138	246	7	engineering	engineering	NOUN
gujaf-138	246	8	,	,	PUNCT
gujaf-138	246	9	4(2	4(2	NUM
gujaf-138	246	10	)	)	PUNCT
gujaf-138	246	11	,	,	PUNCT
gujaf-138	246	12	17	17	NUM
gujaf-138	246	13	.	.	PUNCT
gujaf-138	247	1	nguyen	nguyen	PROPN
gujaf-138	247	2	,	,	PUNCT
gujaf-138	247	3	a.t.m	a.t.m	PROPN
gujaf-138	247	4	.	.	PROPN
gujaf-138	247	5	,	,	PUNCT
gujaf-138	247	6	le	le	PROPN
gujaf-138	247	7	,	,	PUNCT
gujaf-138	247	8	d.s	d.s	PROPN
gujaf-138	247	9	.	.	PROPN
gujaf-138	247	10	,	,	PUNCT
gujaf-138	247	11	&	&	CCONJ
gujaf-138	247	12	tran	tran	PROPN
gujaf-138	247	13	,	,	PUNCT
gujaf-138	247	14	c.h	c.h	PROPN
gujaf-138	247	15	.	.	PROPN
gujaf-138	247	16	(	(	PUNCT
gujaf-138	247	17	2021	2021	NUM
gujaf-138	247	18	)	)	PUNCT
gujaf-138	247	19	.	.	PUNCT
gujaf-138	248	1	the	the	DET
gujaf-138	248	2	effects	effect	NOUN
gujaf-138	248	3	of	of	ADP
gujaf-138	248	4	board	board	NOUN
gujaf-138	248	5	characteristics	characteristic	NOUN
gujaf-138	248	6	on	on	ADP
gujaf-138	248	7	financial	financial	ADJ
gujaf-138	248	8	reporting	reporting	NOUN
gujaf-138	248	9	timeliness	timeliness	NOUN
gujaf-138	248	10	:	:	PUNCT
gujaf-138	248	11	empirical	empirical	ADJ
gujaf-138	248	12	evidence	evidence	NOUN
gujaf-138	248	13	from	from	ADP
gujaf-138	248	14	vietnam	vietnam	PROPN
gujaf-138	248	15	.	.	PUNCT
gujaf-138	249	1	journal	journal	PROPN
gujaf-138	249	2	of	of	ADP
gujaf-138	249	3	asian	asian	ADJ
gujaf-138	249	4	finance	finance	NOUN
gujaf-138	249	5	,	,	PUNCT
gujaf-138	249	6	economics	economic	NOUN
gujaf-138	249	7	and	and	CCONJ
gujaf-138	249	8	business	business	NOUN
gujaf-138	249	9	,	,	PUNCT
gujaf-138	249	10	8(11	8(11	NUM
gujaf-138	249	11	)	)	PUNCT
gujaf-138	249	12	,	,	PUNCT
gujaf-138	249	13	235	235	NUM
gujaf-138	249	14	-	-	SYM
gujaf-138	249	15	242	242	NUM
gujaf-138	249	16	.	.	PUNCT
gujaf-138	250	1	ogbaisi	ogbaisi	PROPN
gujaf-138	250	2	,	,	PUNCT
gujaf-138	250	3	s.a	s.a	PROPN
gujaf-138	250	4	.	.	PROPN
gujaf-138	250	5	,	,	PUNCT
gujaf-138	250	6	areo	areo	PROPN
gujaf-138	250	7	,	,	PUNCT
gujaf-138	250	8	a.b	a.b	PROPN
gujaf-138	250	9	.	.	PROPN
gujaf-138	250	10	,	,	PUNCT
gujaf-138	250	11	&	&	CCONJ
gujaf-138	250	12	omotayo	omotayo	PROPN
gujaf-138	250	13	,	,	PUNCT
gujaf-138	250	14	v.a	v.a	PROPN
gujaf-138	250	15	.	.	PROPN
gujaf-138	250	16	(	(	PUNCT
gujaf-138	250	17	2019	2019	NUM
gujaf-138	250	18	)	)	PUNCT
gujaf-138	250	19	.	.	PUNCT
gujaf-138	251	1	board	board	NOUN
gujaf-138	251	2	attributes	attribute	NOUN
gujaf-138	251	3	and	and	CCONJ
gujaf-138	251	4	quality	quality	NOUN
gujaf-138	251	5	of	of	ADP
gujaf-138	251	6	financial	financial	ADJ
gujaf-138	251	7	reporting	reporting	NOUN
gujaf-138	251	8	in	in	ADP
gujaf-138	251	9	nigerian	nigerian	ADJ
gujaf-138	251	10	companies	company	NOUN
gujaf-138	251	11	:	:	PUNCT
gujaf-138	251	12	an	an	DET
gujaf-138	251	13	empirical	empirical	ADJ
gujaf-138	251	14	evidence	evidence	NOUN
gujaf-138	251	15	.	.	PUNCT
gujaf-138	252	1	malaysian	malaysian	PROPN
gujaf-138	252	2	e	e	PROPN
gujaf-138	252	3	commerce	commerce	PROPN
gujaf-138	252	4	journal	journal	PROPN
gujaf-138	252	5	(	(	PUNCT
gujaf-138	252	6	mecj	mecj	PROPN
gujaf-138	252	7	)	)	PUNCT
gujaf-138	252	8	,	,	PUNCT
gujaf-138	252	9	3(2	3(2	NUM
gujaf-138	252	10	)	)	PUNCT
gujaf-138	252	11	,	,	PUNCT
gujaf-138	252	12	01	01	NUM
gujaf-138	252	13	-	-	SYM
gujaf-138	252	14	05	05	NUM
gujaf-138	252	15	.	.	PUNCT
gujaf-138	253	1	ohaka	ohaka	ADV
gujaf-138	253	2	,	,	PUNCT
gujaf-138	253	3	j.	j.	PROPN
gujaf-138	253	4	&	&	CCONJ
gujaf-138	253	5	akani	akani	PROPN
gujaf-138	253	6	,	,	PUNCT
gujaf-138	253	7	f.	f.	PROPN
gujaf-138	253	8	(	(	PUNCT
gujaf-138	253	9	2017	2017	NUM
gujaf-138	253	10	)	)	PUNCT
gujaf-138	253	11	.	.	PUNCT
gujaf-138	254	1	timeliness	timeliness	NOUN
gujaf-138	254	2	and	and	CCONJ
gujaf-138	254	3	relevance	relevance	NOUN
gujaf-138	254	4	of	of	ADP
gujaf-138	254	5	financial	financial	ADJ
gujaf-138	254	6	reporting	reporting	NOUN
gujaf-138	254	7	in	in	ADP
gujaf-138	254	8	nigerian	nigerian	ADJ
gujaf-138	254	9	quoted	quote	VERB
gujaf-138	254	10	firms	firm	NOUN
gujaf-138	254	11	.	.	PUNCT
gujaf-138	255	1	management	management	NOUN
gujaf-138	255	2	and	and	CCONJ
gujaf-138	255	3	organizational	organizational	ADJ
gujaf-138	255	4	studies	study	NOUN
gujaf-138	255	5	,	,	PUNCT
gujaf-138	255	6	4(2	4(2	NUM
gujaf-138	255	7	)	)	PUNCT
gujaf-138	255	8	,	,	PUNCT
gujaf-138	255	9	55	55	NUM
gujaf-138	255	10	-	-	SYM
gujaf-138	255	11	62	62	NUM
gujaf-138	255	12	.	.	PUNCT
gujaf-138	256	1	okaiwele	okaiwele	PROPN
gujaf-138	256	2	,	,	PUNCT
gujaf-138	256	3	i.m	i.m	PROPN
gujaf-138	256	4	.	.	PUNCT
gujaf-138	256	5	(	(	PUNCT
gujaf-138	256	6	2018	2018	NUM
gujaf-138	256	7	)	)	PUNCT
gujaf-138	256	8	.	.	PUNCT
gujaf-138	257	1	the	the	DET
gujaf-138	257	2	association	association	NOUN
gujaf-138	257	3	between	between	ADP
gujaf-138	257	4	selected	select	VERB
gujaf-138	257	5	corporate	corporate	ADJ
gujaf-138	257	6	governance	governance	NOUN
gujaf-138	257	7	attributes	attribute	NOUN
gujaf-138	257	8	,	,	PUNCT
gujaf-138	257	9	company	company	NOUN
gujaf-138	257	10	attributes	attribute	NOUN
gujaf-138	257	11	and	and	CCONJ
gujaf-138	257	12	timeliness	timeliness	NOUN
gujaf-138	257	13	of	of	ADP
gujaf-138	257	14	financial	financial	ADJ
gujaf-138	257	15	reporting	reporting	NOUN
gujaf-138	257	16	in	in	ADP
gujaf-138	257	17	nigeria	nigeria	PROPN
gujaf-138	257	18	.	.	PUNCT
gujaf-138	258	1	research	research	NOUN
gujaf-138	258	2	j.	j.	PROPN
gujaf-138	258	3	finance	finance	PROPN
gujaf-138	258	4	and	and	CCONJ
gujaf-138	258	5	accounting	accounting	NOUN
gujaf-138	258	6	,	,	PUNCT
gujaf-138	258	7	3(9	3(9	NUM
gujaf-138	258	8	)	)	PUNCT
gujaf-138	258	9	,	,	PUNCT
gujaf-138	258	10	137	137	NUM
gujaf-138	258	11	-	-	SYM
gujaf-138	258	12	144	144	NUM
gujaf-138	258	13	.	.	PUNCT
gujaf-138	259	1	okonkwo	okonkwo	PROPN
gujaf-138	259	2	o.	o.	PROPN
gujaf-138	259	3	,	,	PUNCT
gujaf-138	259	4	aruwa	aruwa	PROPN
gujaf-138	259	5	,	,	PUNCT
gujaf-138	259	6	s.a.s	s.a.s	PROPN
gujaf-138	259	7	.	.	PROPN
gujaf-138	259	8	,	,	PUNCT
gujaf-138	259	9	&	&	CCONJ
gujaf-138	259	10	ame	ame	PROPN
gujaf-138	259	11	,	,	PUNCT
gujaf-138	259	12	j.o	j.o	PROPN
gujaf-138	259	13	.	.	PROPN
gujaf-138	259	14	(	(	PUNCT
gujaf-138	259	15	2021	2021	NUM
gujaf-138	259	16	)	)	PUNCT
gujaf-138	259	17	.	.	PUNCT
gujaf-138	260	1	effect	effect	NOUN
gujaf-138	260	2	of	of	ADP
gujaf-138	260	3	board	board	NOUN
gujaf-138	260	4	characteristics	characteristic	NOUN
gujaf-138	260	5	and	and	CCONJ
gujaf-138	260	6	ownershipconcentration	ownershipconcentration	NOUN
gujaf-138	260	7	on	on	ADP
gujaf-138	260	8	financial	financial	ADJ
gujaf-138	260	9	reporting	reporting	NOUN
gujaf-138	260	10	timelines	timeline	NOUN
gujaf-138	260	11	of	of	ADP
gujaf-138	260	12	quoted	quote	VERB
gujaf-138	260	13	oil	oil	NOUN
gujaf-138	260	14	and	and	CCONJ
gujaf-138	260	15	gas	gas	NOUN
gujaf-138	260	16	companies	company	NOUN
gujaf-138	260	17	in	in	ADP
gujaf-138	260	18	nigeria	nigeria	PROPN
gujaf-138	260	19	.	.	PUNCT
gujaf-138	261	1	journal	journal	PROPN
gujaf-138	261	2	of	of	ADP
gujaf-138	261	3	policy	policy	NOUN
gujaf-138	261	4	and	and	CCONJ
gujaf-138	261	5	development	development	NOUN
gujaf-138	261	6	studies	study	NOUN
gujaf-138	261	7	,	,	PUNCT
gujaf-138	261	8	13(1	13(1	NUM
gujaf-138	261	9	)	)	PUNCT
gujaf-138	261	10	,	,	PUNCT
gujaf-138	261	11	43	43	NUM
gujaf-138	261	12	-	-	SYM
gujaf-138	261	13	52	52	NUM
gujaf-138	261	14	.	.	PUNCT
gujaf-138	262	1	oladipupo	oladipupo	PROPN
gujaf-138	262	2	,	,	PUNCT
gujaf-138	262	3	a.o	a.o	PROPN
gujaf-138	262	4	.	.	PROPN
gujaf-138	262	5	,	,	PUNCT
gujaf-138	262	6	&	&	CCONJ
gujaf-138	262	7	ilaboya	ilaboya	PROPN
gujaf-138	262	8	,	,	PUNCT
gujaf-138	262	9	o.j	o.j	PROPN
gujaf-138	262	10	.	.	PROPN
gujaf-138	262	11	(	(	PUNCT
gujaf-138	262	12	2013	2013	NUM
gujaf-138	262	13	)	)	PUNCT
gujaf-138	262	14	.	.	PUNCT
gujaf-138	263	1	late	late	ADJ
gujaf-138	263	2	culture	culture	NOUN
gujaf-138	263	3	of	of	ADP
gujaf-138	263	4	corporate	corporate	ADJ
gujaf-138	263	5	financial	financial	ADJ
gujaf-138	263	6	reporting	reporting	NOUN
gujaf-138	263	7	in	in	ADP
gujaf-138	263	8	nigeria	nigeria	PROPN
gujaf-138	263	9	.	.	PUNCT
gujaf-138	264	1	african	african	ADJ
gujaf-138	264	2	journal	journal	PROPN
gujaf-138	264	3	of	of	ADP
gujaf-138	264	4	social	social	ADJ
gujaf-138	264	5	sciences	science	NOUN
gujaf-138	264	6	,	,	PUNCT
gujaf-138	264	7	3(4	3(4	NUM
gujaf-138	264	8	)	)	PUNCT
gujaf-138	264	9	,	,	PUNCT
gujaf-138	264	10	163	163	NUM
gujaf-138	264	11	-	-	SYM
gujaf-138	264	12	170	170	NUM
gujaf-138	264	13	.	.	PUNCT
gujaf-138	265	1	oraka	oraka	PROPN
gujaf-138	265	2	,	,	PUNCT
gujaf-138	265	3	a.	a.	NOUN
gujaf-138	265	4	,	,	PUNCT
gujaf-138	265	5	okoye	okoye	PROPN
gujaf-138	265	6	,	,	PUNCT
gujaf-138	265	7	j.	j.	PROPN
gujaf-138	265	8	,	,	PUNCT
gujaf-138	265	9	&	&	CCONJ
gujaf-138	265	10	ezejiofor	ezejiofor	PROPN
gujaf-138	265	11	,	,	PUNCT
gujaf-138	265	12	r.	r.	PROPN
gujaf-138	265	13	(	(	PUNCT
gujaf-138	265	14	2019	2019	NUM
gujaf-138	265	15	)	)	PUNCT
gujaf-138	265	16	.	.	PUNCT
gujaf-138	266	1	determinants	determinant	NOUN
gujaf-138	266	2	of	of	ADP
gujaf-138	266	3	financial	financial	ADJ
gujaf-138	266	4	reporting	reporting	NOUN
gujaf-138	266	5	timeliness	timeliness	NOUN
gujaf-138	266	6	:	:	PUNCT
gujaf-138	266	7	an	an	DET
gujaf-138	266	8	empirical	empirical	ADJ
gujaf-138	266	9	study	study	NOUN
gujaf-138	266	10	of	of	ADP
gujaf-138	266	11	nigerian	nigerian	ADJ
gujaf-138	266	12	deposit	deposit	NOUN
gujaf-138	266	13	money	money	NOUN
gujaf-138	266	14	banks	bank	NOUN
gujaf-138	266	15	.	.	PUNCT
gujaf-138	267	1	international	international	ADJ
gujaf-138	267	2	journal	journal	NOUN
gujaf-138	267	3	of	of	ADP
gujaf-138	267	4	advanced	advanced	ADJ
gujaf-138	267	5	academic	academic	ADJ
gujaf-138	267	6	research	research	NOUN
gujaf-138	267	7	social	social	ADJ
gujaf-138	267	8	and	and	CCONJ
gujaf-138	267	9	management	management	NOUN
gujaf-138	267	10	sciences	science	NOUN
gujaf-138	267	11	,	,	PUNCT
gujaf-138	267	12	5(9	5(9	NUM
gujaf-138	267	13	)	)	PUNCT
gujaf-138	267	14	,	,	PUNCT
gujaf-138	267	15	18	18	NUM
gujaf-138	267	16	-	-	SYM
gujaf-138	267	17	35	35	NUM
gujaf-138	267	18	.	.	PUNCT
gujaf-138	268	1	patrick	patrick	PROPN
gujaf-138	268	2	,	,	PUNCT
gujaf-138	268	3	e.a	e.a	PROPN
gujaf-138	268	4	.	.	PROPN
gujaf-138	268	5	,	,	PUNCT
gujaf-138	268	6	paulinus	paulinus	PROPN
gujaf-138	268	7	,	,	PUNCT
gujaf-138	268	8	e.c	e.c	PROPN
gujaf-138	268	9	.	.	PROPN
gujaf-138	268	10	,	,	PUNCT
gujaf-138	268	11	&	&	CCONJ
gujaf-138	268	12	nympha	nympha	PROPN
gujaf-138	268	13	(	(	PUNCT
gujaf-138	268	14	2015	2015	NUM
gujaf-138	268	15	)	)	PUNCT
gujaf-138	268	16	.	.	PUNCT
gujaf-138	269	1	the	the	DET
gujaf-138	269	2	influence	influence	NOUN
gujaf-138	269	3	of	of	ADP
gujaf-138	269	4	corporate	corporate	ADJ
gujaf-138	269	5	governance	governance	NOUN
gujaf-138	269	6	on	on	ADP
gujaf-138	269	7	earnings	earning	NOUN
gujaf-138	269	8	management	management	NOUN
gujaf-138	269	9	practices	practice	NOUN
gujaf-138	269	10	:	:	PUNCT
gujaf-138	269	11	a	a	DET
gujaf-138	269	12	study	study	NOUN
gujaf-138	269	13	of	of	ADP
gujaf-138	269	14	some	some	DET
gujaf-138	269	15	selected	select	VERB
gujaf-138	269	16	quoted	quote	VERB
gujaf-138	269	17	companies	company	NOUN
gujaf-138	269	18	in	in	ADP
gujaf-138	269	19	nigeria	nigeria	PROPN
gujaf-138	269	20	.	.	PUNCT
gujaf-138	270	1	american	american	PROPN
gujaf-138	270	2	journal	journal	PROPN
gujaf-138	270	3	of	of	ADP
gujaf-138	270	4	corporate	corporate	ADJ
gujaf-138	270	5	economics	economic	NOUN
gujaf-138	270	6	,	,	PUNCT
gujaf-138	270	7	finance	finance	NOUN
gujaf-138	270	8	and	and	CCONJ
gujaf-138	270	9	management	management	NOUN
gujaf-138	270	10	,	,	PUNCT
gujaf-138	270	11	1(5	1(5	NUM
gujaf-138	270	12	)	)	PUNCT
gujaf-138	270	13	,	,	PUNCT
gujaf-138	270	14	248	248	NUM
gujaf-138	270	15	-	-	SYM
gujaf-138	270	16	493	493	NUM
gujaf-138	270	17	.	.	PUNCT
gujaf-138	271	1	rabi	rabi	NOUN
gujaf-138	271	2	,	,	PUNCT
gujaf-138	271	3	a.	a.	NOUN
gujaf-138	271	4	m.	m.	NOUN
gujaf-138	271	5	(	(	PUNCT
gujaf-138	271	6	2021	2021	NUM
gujaf-138	271	7	)	)	PUNCT
gujaf-138	271	8	.	.	PUNCT
gujaf-138	272	1	board	board	NOUN
gujaf-138	272	2	characteristics	characteristic	NOUN
gujaf-138	272	3	and	and	CCONJ
gujaf-138	272	4	environmental	environmental	ADJ
gujaf-138	272	5	disclosure	disclosure	NOUN
gujaf-138	272	6	:	:	PUNCT
gujaf-138	272	7	evidence	evidence	NOUN
gujaf-138	272	8	from	from	ADP
gujaf-138	272	9	jordan	jordan	PROPN
gujaf-138	272	10	.	.	PUNCT
gujaf-138	273	1	international	international	ADJ
gujaf-138	273	2	journal	journal	PROPN
gujaf-138	273	3	of	of	ADP
gujaf-138	273	4	business	business	NOUN
gujaf-138	273	5	and	and	CCONJ
gujaf-138	273	6	management	management	NOUN
gujaf-138	273	7	,	,	PUNCT
gujaf-138	273	8	14(2	14(2	NUM
gujaf-138	273	9	)	)	PUNCT
gujaf-138	273	10	,	,	PUNCT
gujaf-138	273	11	1	1	NUM
gujaf-138	273	12	-	-	SYM
gujaf-138	273	13	57	57	NUM
gujaf-138	273	14	.	.	PUNCT
gujaf-138	274	1	tung	tung	PROPN
gujaf-138	274	2	,	,	PUNCT
gujaf-138	274	3	d.t	d.t	PROPN
gujaf-138	274	4	.	.	PROPN
gujaf-138	274	5	,	,	PUNCT
gujaf-138	274	6	&	&	CCONJ
gujaf-138	274	7	phung	phung	PROPN
gujaf-138	274	8	,	,	PUNCT
gujaf-138	274	9	v.t.h	v.t.h	NOUN
gujaf-138	274	10	.	.	PUNCT
gujaf-138	275	1	(	(	PUNCT
gujaf-138	275	2	2019	2019	NUM
gujaf-138	275	3	)	)	PUNCT
gujaf-138	275	4	.	.	PUNCT
gujaf-138	276	1	an	an	DET
gujaf-138	276	2	application	application	NOUN
gujaf-138	276	3	of	of	ADP
gujaf-138	276	4	altman	altman	PROPN
gujaf-138	276	5	z	z	PROPN
gujaf-138	276	6	-	-	PUNCT
gujaf-138	276	7	score	score	NOUN
gujaf-138	276	8	model	model	NOUN
gujaf-138	276	9	to	to	PART
gujaf-138	276	10	analyze	analyze	VERB
gujaf-138	276	11	the	the	DET
gujaf-138	276	12	bankruptcy	bankruptcy	NOUN
gujaf-138	276	13	risk	risk	NOUN
gujaf-138	276	14	:	:	PUNCT
gujaf-138	276	15	cases	case	NOUN
gujaf-138	276	16	of	of	ADP
gujaf-138	276	17	multidisciplinary	multidisciplinary	ADJ
gujaf-138	276	18	enterprises	enterprise	NOUN
gujaf-138	276	19	in	in	ADP
gujaf-138	276	20	vietnam	vietnam	PROPN
gujaf-138	276	21	.	.	PUNCT
gujaf-138	277	1	investment	investment	NOUN
gujaf-138	277	2	management	management	PROPN
gujaf-138	277	3	&	&	CCONJ
gujaf-138	277	4	financial	financial	ADJ
gujaf-138	277	5	innovations	innovation	NOUN
gujaf-138	277	6	,	,	PUNCT
gujaf-138	277	7	16(4	16(4	NUM
gujaf-138	277	8	)	)	PUNCT
gujaf-138	277	9	,	,	PUNCT
gujaf-138	277	10	1	1	NUM
gujaf-138	277	11	-	-	SYM
gujaf-138	277	12	81	81	NUM
gujaf-138	277	13	.	.	NOUN
gujaf-138	277	14	15	15	NUM
gujaf-138	277	15	wu	wu	PROPN
gujaf-138	277	16	,	,	PUNCT
gujaf-138	277	17	c.h	c.h	PROPN
gujaf-138	277	18	.	.	PROPN
gujaf-138	277	19	,	,	PUNCT
gujaf-138	277	20	wu	wu	PROPN
gujaf-138	277	21	,	,	PUNCT
gujaf-138	277	22	c.s	c.s	PROPN
gujaf-138	277	23	.	.	PROPN
gujaf-138	277	24	,	,	PUNCT
gujaf-138	277	25	&	&	CCONJ
gujaf-138	277	26	liu	liu	PROPN
gujaf-138	277	27	,	,	PUNCT
gujaf-138	277	28	v.w	v.w	PROPN
gujaf-138	277	29	.	.	PROPN
gujaf-138	277	30	(	(	PUNCT
gujaf-138	277	31	2008	2008	NUM
gujaf-138	277	32	)	)	PUNCT
gujaf-138	277	33	.	.	PUNCT
gujaf-138	278	1	the	the	DET
gujaf-138	278	2	release	release	NOUN
gujaf-138	278	3	timing	timing	NOUN
gujaf-138	278	4	of	of	ADP
gujaf-138	278	5	annual	annual	ADJ
gujaf-138	278	6	reports	report	NOUN
gujaf-138	278	7	and	and	CCONJ
gujaf-138	278	8	board	board	NOUN
gujaf-138	278	9	characteristics	characteristic	NOUN
gujaf-138	278	10	.	.	PUNCT
gujaf-138	279	1	the	the	DET
gujaf-138	279	2	international	international	ADJ
gujaf-138	279	3	journal	journal	NOUN
gujaf-138	279	4	of	of	ADP
gujaf-138	279	5	business	business	NOUN
gujaf-138	279	6	and	and	CCONJ
gujaf-138	279	7	finance	finance	NOUN
gujaf-138	279	8	research	research	NOUN
gujaf-138	279	9	,	,	PUNCT
gujaf-138	279	10	2(1	2(1	NUM
gujaf-138	279	11	)	)	PUNCT
gujaf-138	279	12	,	,	PUNCT
gujaf-138	279	13	103	103	NUM
gujaf-138	279	14	-	-	SYM
gujaf-138	279	15	108	108	NUM
gujaf-138	279	16	.	.	PUNCT
gujaf-138	280	1	uwalomwa	uwalomwa	PROPN
gujaf-138	280	2	,	,	PUNCT
gujaf-138	280	3	w.	w.	PROPN
gujaf-138	280	4	,	,	PUNCT
gujaf-138	280	5	eluyela	eluyela	PROPN
gujaf-138	280	6	,	,	PUNCT
gujaf-138	280	7	d.	d.	PROPN
gujaf-138	280	8	,	,	PUNCT
gujaf-138	280	9	felix	felix	PROPN
gujaf-138	280	10	,	,	PUNCT
gujaf-138	280	11	o.	o.	PROPN
gujaf-138	280	12	,	,	PUNCT
gujaf-138	280	13	ranti	ranti	NOUN
gujaf-138	280	14	,	,	PUNCT
gujaf-138	280	15	u.	u.	PROPN
gujaf-138	280	16	,	,	PUNCT
gujaf-138	280	17	obarakpo	obarakpo	ADJ
gujaf-138	280	18	,	,	PUNCT
gujaf-138	280	19	t.	t.	PROPN
gujaf-138	280	20	,	,	PUNCT
gujaf-138	280	21	&	&	CCONJ
gujaf-138	280	22	falola	falola	PROPN
gujaf-138	280	23	,	,	PUNCT
gujaf-138	280	24	i.	i.	PROPN
gujaf-138	280	25	(	(	PUNCT
gujaf-138	280	26	2018	2018	NUM
gujaf-138	280	27	)	)	PUNCT
gujaf-138	280	28	.	.	PUNCT
gujaf-138	281	1	corporate	corporate	ADJ
gujaf-138	281	2	governance	governance	NOUN
gujaf-138	281	3	and	and	CCONJ
gujaf-138	281	4	quality	quality	NOUN
gujaf-138	281	5	of	of	ADP
gujaf-138	281	6	financial	financial	ADJ
gujaf-138	281	7	statements	statement	NOUN
gujaf-138	281	8	:	:	PUNCT
gujaf-138	281	9	a	a	DET
gujaf-138	281	10	study	study	NOUN
gujaf-138	281	11	of	of	ADP
gujaf-138	281	12	listed	list	VERB
gujaf-138	281	13	nigerian	nigerian	ADJ
gujaf-138	281	14	banks	bank	NOUN
gujaf-138	281	15	.	.	PUNCT
gujaf-138	282	1	banks	bank	NOUN
gujaf-138	282	2	and	and	CCONJ
gujaf-138	282	3	bank	bank	NOUN
gujaf-138	282	4	systems	system	NOUN
gujaf-138	282	5	,	,	PUNCT
gujaf-138	282	6	13(3	13(3	NUM
gujaf-138	282	7	)	)	PUNCT
gujaf-138	282	8	,	,	PUNCT
gujaf-138	282	9	12	12	NUM
gujaf-138	282	10	-	-	SYM
gujaf-138	282	11	23	23	NUM
gujaf-138	282	12	.	.	PUNCT
gujaf-138	283	1	zaitul	zaitul	NOUN
gujaf-138	283	2	,	,	PUNCT
gujaf-138	283	3	z.	z.	PROPN
gujaf-138	283	4	,	,	PUNCT
gujaf-138	283	5	&	&	CCONJ
gujaf-138	283	6	ilona	ilona	PROPN
gujaf-138	283	7	,	,	PUNCT
gujaf-138	283	8	d.	d.	PROPN
gujaf-138	283	9	(	(	PUNCT
gujaf-138	283	10	2018	2018	NUM
gujaf-138	283	11	)	)	PUNCT
gujaf-138	283	12	.	.	PUNCT
gujaf-138	284	1	gender	gender	NOUN
gujaf-138	284	2	in	in	ADP
gujaf-138	284	3	audit	audit	NOUN
gujaf-138	284	4	committee	committee	NOUN
gujaf-138	284	5	and	and	CCONJ
gujaf-138	284	6	financial	financial	ADJ
gujaf-138	284	7	reporting	reporting	NOUN
gujaf-138	284	8	timeliness	timeliness	NOUN
gujaf-138	284	9	:	:	PUNCT
gujaf-138	284	10	the	the	DET
gujaf-138	284	11	case	case	NOUN
gujaf-138	284	12	of	of	ADP
gujaf-138	284	13	unique	unique	ADJ
gujaf-138	284	14	continental	continental	ADJ
gujaf-138	284	15	european	european	PROPN
gujaf-138	284	16	model	model	PROPN
gujaf-138	284	17	.	.	PUNCT
gujaf-138	285	1	international	international	ADJ
gujaf-138	285	2	journal	journal	PROPN
gujaf-138	285	3	of	of	ADP
gujaf-138	285	4	engineering	engineering	PROPN
gujaf-138	285	5	&	&	CCONJ
gujaf-138	285	6	technology	technology	PROPN
gujaf-138	285	7	,	,	PUNCT
gujaf-138	285	8	7(2	7(2	NUM
gujaf-138	285	9	)	)	PUNCT
gujaf-138	285	10	,	,	PUNCT
gujaf-138	285	11	436	436	NUM
gujaf-138	285	12	-	-	SYM
gujaf-138	285	13	442	442	NUM
gujaf-138	285	14	.	.	PUNCT
gujaf-138	286	1	16	16	NUM