id	sid	tid	token	lemma	pos
gujaf-161	1	1	1	1	NUM
gujaf-161	1	2	gusau	gusau	ADJ
gujaf-161	1	3	journal	journal	NOUN
gujaf-161	1	4	of	of	ADP
gujaf-161	1	5	accounting	accounting	NOUN
gujaf-161	1	6	and	and	CCONJ
gujaf-161	1	7	finance	finance	NOUN
gujaf-161	1	8	(	(	PUNCT
gujaf-161	1	9	gujaf	gujaf	NOUN
gujaf-161	1	10	)	)	PUNCT
gujaf-161	1	11	vol	vol	NOUN
gujaf-161	1	12	.	.	NOUN
gujaf-161	1	13	2	2	NUM
gujaf-161	1	14	issue	issue	NOUN
gujaf-161	1	15	4	4	NUM
gujaf-161	1	16	,	,	PUNCT
gujaf-161	1	17	october	october	PROPN
gujaf-161	1	18	,	,	PUNCT
gujaf-161	1	19	2021	2021	NUM
gujaf-161	1	20	issn	issn	X
gujaf-161	1	21	:	:	PUNCT
gujaf-161	1	22	2756	2756	NUM
gujaf-161	1	23	-	-	PUNCT
gujaf-161	1	24	665x	665x	NOUN
gujaf-161	1	25	a	a	DET
gujaf-161	1	26	publication	publication	NOUN
gujaf-161	1	27	of	of	ADP
gujaf-161	1	28	department	department	NOUN
gujaf-161	1	29	of	of	ADP
gujaf-161	1	30	accounting	accounting	NOUN
gujaf-161	1	31	and	and	CCONJ
gujaf-161	1	32	finance	finance	NOUN
gujaf-161	1	33	,	,	PUNCT
gujaf-161	1	34	faculty	faculty	NOUN
gujaf-161	1	35	of	of	ADP
gujaf-161	1	36	management	management	NOUN
gujaf-161	1	37	and	and	CCONJ
gujaf-161	1	38	social	social	ADJ
gujaf-161	1	39	sciences	science	NOUN
gujaf-161	1	40	,	,	PUNCT
gujaf-161	1	41	federal	federal	ADJ
gujaf-161	1	42	university	university	NOUN
gujaf-161	1	43	gusau	gusau	NOUN
gujaf-161	1	44	,	,	PUNCT
gujaf-161	1	45	zamfara	zamfara	PROPN
gujaf-161	1	46	state	state	PROPN
gujaf-161	1	47	-nigeria	-nigeria	PROPN
gujaf-161	1	48	2	2	NUM
gujaf-161	1	49	impact	impact	NOUN
gujaf-161	1	50	of	of	ADP
gujaf-161	1	51	board	board	NOUN
gujaf-161	1	52	attributes	attribute	VERB
gujaf-161	1	53	on	on	ADP
gujaf-161	1	54	earnings	earning	NOUN
gujaf-161	1	55	quality	quality	NOUN
gujaf-161	1	56	of	of	ADP
gujaf-161	1	57	listed	list	VERB
gujaf-161	1	58	insurance	insurance	NOUN
gujaf-161	1	59	companies	company	NOUN
gujaf-161	1	60	in	in	ADP
gujaf-161	1	61	nigeria	nigeria	PROPN
gujaf-161	1	62	sabo	sabo	PROPN
gujaf-161	1	63	mohammed	mohammed	PROPN
gujaf-161	1	64	department	department	PROPN
gujaf-161	1	65	of	of	ADP
gujaf-161	1	66	accounting	accounting	PROPN
gujaf-161	1	67	yusuf	yusuf	PROPN
gujaf-161	1	68	maitama	maitama	PROPN
gujaf-161	1	69	sule	sule	PROPN
gujaf-161	1	70	university	university	PROPN
gujaf-161	1	71	,	,	PUNCT
gujaf-161	1	72	kano	kano	PROPN
gujaf-161	1	73	sabomuhammad80@gmail.com	sabomuhammad80@gmail.com	PROPN
gujaf-161	1	74	,	,	PUNCT
gujaf-161	1	75	+2348027912454	+2348027912454	PROPN
gujaf-161	1	76	ibrahim	ibrahim	PROPN
gujaf-161	1	77	magaji	magaji	PROPN
gujaf-161	1	78	barde	barde	PROPN
gujaf-161	1	79	professor	professor	NOUN
gujaf-161	1	80	of	of	ADP
gujaf-161	1	81	accounting	accounting	PROPN
gujaf-161	1	82	department	department	PROPN
gujaf-161	1	83	of	of	ADP
gujaf-161	1	84	accounting	accounting	PROPN
gujaf-161	1	85	bayero	bayero	PROPN
gujaf-161	1	86	university	university	PROPN
gujaf-161	1	87	,	,	PUNCT
gujaf-161	1	88	kano	kano	PROPN
gujaf-161	1	89	imbarde@yahoo.com	imbarde@yahoo.com	PROPN
gujaf-161	1	90	,	,	PUNCT
gujaf-161	1	91	+2348036028453	+2348036028453	ADJ
gujaf-161	1	92	abstract	abstract	ADJ
gujaf-161	1	93	this	this	DET
gujaf-161	1	94	research	research	NOUN
gujaf-161	1	95	examined	examine	VERB
gujaf-161	1	96	the	the	DET
gujaf-161	1	97	impact	impact	NOUN
gujaf-161	1	98	of	of	ADP
gujaf-161	1	99	board	board	NOUN
gujaf-161	1	100	attributes	attribute	VERB
gujaf-161	1	101	on	on	ADP
gujaf-161	1	102	the	the	DET
gujaf-161	1	103	earnings	earning	NOUN
gujaf-161	1	104	quality	quality	NOUN
gujaf-161	1	105	of	of	ADP
gujaf-161	1	106	nigerian	nigerian	ADJ
gujaf-161	1	107	listed	list	VERB
gujaf-161	1	108	insurance	insurance	NOUN
gujaf-161	1	109	businesses	business	NOUN
gujaf-161	1	110	.	.	PUNCT
gujaf-161	2	1	the	the	DET
gujaf-161	2	2	study	study	NOUN
gujaf-161	2	3	employed	employ	VERB
gujaf-161	2	4	documented	document	VERB
gujaf-161	2	5	data	datum	NOUN
gujaf-161	2	6	from	from	ADP
gujaf-161	2	7	the	the	DET
gujaf-161	2	8	annual	annual	ADJ
gujaf-161	2	9	reports	report	NOUN
gujaf-161	2	10	and	and	CCONJ
gujaf-161	2	11	accounts	account	NOUN
gujaf-161	2	12	of	of	ADP
gujaf-161	2	13	the	the	DET
gujaf-161	2	14	sampled	sample	VERB
gujaf-161	2	15	companies	company	NOUN
gujaf-161	2	16	from	from	ADP
gujaf-161	2	17	2009	2009	NUM
gujaf-161	2	18	to	to	ADP
gujaf-161	2	19	2018	2018	NUM
gujaf-161	2	20	.	.	PUNCT
gujaf-161	3	1	the	the	DET
gujaf-161	3	2	population	population	NOUN
gujaf-161	3	3	of	of	ADP
gujaf-161	3	4	the	the	DET
gujaf-161	3	5	study	study	NOUN
gujaf-161	3	6	is	be	AUX
gujaf-161	3	7	made	make	VERB
gujaf-161	3	8	up	up	ADP
gujaf-161	3	9	of	of	ADP
gujaf-161	3	10	all	all	PRON
gujaf-161	3	11	twenty	twenty	NUM
gujaf-161	3	12	-	-	PUNCT
gujaf-161	3	13	seven	seven	NUM
gujaf-161	3	14	(	(	PUNCT
gujaf-161	3	15	27	27	NUM
gujaf-161	3	16	)	)	PUNCT
gujaf-161	3	17	insurance	insurance	NOUN
gujaf-161	3	18	companies	company	NOUN
gujaf-161	3	19	listed	list	VERB
gujaf-161	3	20	on	on	ADP
gujaf-161	3	21	the	the	DET
gujaf-161	3	22	nigerian	nigerian	ADJ
gujaf-161	3	23	stock	stock	NOUN
gujaf-161	3	24	exchange	exchange	PROPN
gujaf-161	3	25	,	,	PUNCT
gujaf-161	3	26	with	with	ADP
gujaf-161	3	27	fifteen	fifteen	NUM
gujaf-161	3	28	(	(	PUNCT
gujaf-161	3	29	15	15	NUM
gujaf-161	3	30	)	)	PUNCT
gujaf-161	3	31	selected	select	VERB
gujaf-161	3	32	as	as	ADP
gujaf-161	3	33	the	the	DET
gujaf-161	3	34	study	study	NOUN
gujaf-161	3	35	sample	sample	NOUN
gujaf-161	3	36	.	.	PUNCT
gujaf-161	4	1	using	use	VERB
gujaf-161	4	2	stata	stata	NOUN
gujaf-161	4	3	version	version	PROPN
gujaf-161	4	4	14	14	NUM
gujaf-161	4	5	,	,	PUNCT
gujaf-161	4	6	the	the	DET
gujaf-161	4	7	data	datum	NOUN
gujaf-161	4	8	was	be	AUX
gujaf-161	4	9	analyzed	analyze	VERB
gujaf-161	4	10	using	use	VERB
gujaf-161	4	11	descriptive	descriptive	ADJ
gujaf-161	4	12	statistics	statistic	NOUN
gujaf-161	4	13	to	to	PART
gujaf-161	4	14	obtain	obtain	VERB
gujaf-161	4	15	summary	summary	NOUN
gujaf-161	4	16	statistics	statistic	NOUN
gujaf-161	4	17	for	for	ADP
gujaf-161	4	18	the	the	DET
gujaf-161	4	19	variable	variable	NOUN
gujaf-161	4	20	,	,	PUNCT
gujaf-161	4	21	pearson	pearson	NOUN
gujaf-161	4	22	correlation	correlation	NOUN
gujaf-161	4	23	analysis	analysis	NOUN
gujaf-161	4	24	,	,	PUNCT
gujaf-161	4	25	and	and	CCONJ
gujaf-161	4	26	the	the	DET
gujaf-161	4	27	multiple	multiple	ADJ
gujaf-161	4	28	regression	regression	NOUN
gujaf-161	4	29	approach	approach	NOUN
gujaf-161	4	30	.	.	PUNCT
gujaf-161	5	1	it	it	PRON
gujaf-161	5	2	was	be	AUX
gujaf-161	5	3	revealed	reveal	VERB
gujaf-161	5	4	that	that	SCONJ
gujaf-161	5	5	the	the	DET
gujaf-161	5	6	size	size	NOUN
gujaf-161	5	7	and	and	CCONJ
gujaf-161	5	8	independence	independence	NOUN
gujaf-161	5	9	of	of	ADP
gujaf-161	5	10	the	the	DET
gujaf-161	5	11	board	board	NOUN
gujaf-161	5	12	of	of	ADP
gujaf-161	5	13	directors	director	NOUN
gujaf-161	5	14	had	have	VERB
gujaf-161	5	15	a	a	DET
gujaf-161	5	16	significant	significant	ADJ
gujaf-161	5	17	impact	impact	NOUN
gujaf-161	5	18	on	on	ADP
gujaf-161	5	19	the	the	DET
gujaf-161	5	20	quality	quality	NOUN
gujaf-161	5	21	of	of	ADP
gujaf-161	5	22	earnings	earning	NOUN
gujaf-161	5	23	.	.	PUNCT
gujaf-161	6	1	female	female	ADJ
gujaf-161	6	2	directors	director	NOUN
gujaf-161	6	3	and	and	CCONJ
gujaf-161	6	4	board	board	NOUN
gujaf-161	6	5	meetings	meeting	NOUN
gujaf-161	6	6	,	,	PUNCT
gujaf-161	6	7	on	on	ADP
gujaf-161	6	8	the	the	DET
gujaf-161	6	9	other	other	ADJ
gujaf-161	6	10	hand	hand	NOUN
gujaf-161	6	11	,	,	PUNCT
gujaf-161	6	12	have	have	VERB
gujaf-161	6	13	no	no	DET
gujaf-161	6	14	significant	significant	ADJ
gujaf-161	6	15	influence	influence	NOUN
gujaf-161	6	16	on	on	ADP
gujaf-161	6	17	the	the	DET
gujaf-161	6	18	earnings	earning	NOUN
gujaf-161	6	19	quality	quality	NOUN
gujaf-161	6	20	of	of	ADP
gujaf-161	6	21	nigerian	nigerian	ADJ
gujaf-161	6	22	listed	list	VERB
gujaf-161	6	23	insurance	insurance	NOUN
gujaf-161	6	24	companies	company	NOUN
gujaf-161	6	25	.	.	PUNCT
gujaf-161	7	1	as	as	ADP
gujaf-161	7	2	a	a	DET
gujaf-161	7	3	result	result	NOUN
gujaf-161	7	4	,	,	PUNCT
gujaf-161	7	5	the	the	DET
gujaf-161	7	6	study	study	NOUN
gujaf-161	7	7	concludes	conclude	VERB
gujaf-161	7	8	that	that	SCONJ
gujaf-161	7	9	board	board	NOUN
gujaf-161	7	10	characteristics	characteristic	NOUN
gujaf-161	7	11	influence	influence	VERB
gujaf-161	7	12	the	the	DET
gujaf-161	7	13	earnings	earning	NOUN
gujaf-161	7	14	quality	quality	NOUN
gujaf-161	7	15	of	of	ADP
gujaf-161	7	16	listed	list	VERB
gujaf-161	7	17	nigerian	nigerian	ADJ
gujaf-161	7	18	insurance	insurance	NOUN
gujaf-161	7	19	companies.hence	companies.hence	NOUN
gujaf-161	7	20	,	,	PUNCT
gujaf-161	7	21	the	the	DET
gujaf-161	7	22	study	study	NOUN
gujaf-161	7	23	suggests	suggest	VERB
gujaf-161	7	24	that	that	SCONJ
gujaf-161	7	25	investors	investor	NOUN
gujaf-161	7	26	should	should	AUX
gujaf-161	7	27	pay	pay	VERB
gujaf-161	7	28	more	more	ADJ
gujaf-161	7	29	attention	attention	NOUN
gujaf-161	7	30	to	to	ADP
gujaf-161	7	31	companies	company	NOUN
gujaf-161	7	32	with	with	ADP
gujaf-161	7	33	a	a	DET
gujaf-161	7	34	large	large	ADJ
gujaf-161	7	35	number	number	NOUN
gujaf-161	7	36	of	of	ADP
gujaf-161	7	37	directors	director	NOUN
gujaf-161	7	38	,	,	PUNCT
gujaf-161	7	39	as	as	SCONJ
gujaf-161	7	40	stipulated	stipulate	VERB
gujaf-161	7	41	by	by	ADP
gujaf-161	7	42	the	the	DET
gujaf-161	7	43	naicom	naicom	PROPN
gujaf-161	7	44	code	code	PROPN
gujaf-161	7	45	of	of	ADP
gujaf-161	7	46	corporate	corporate	ADJ
gujaf-161	7	47	governance	governance	NOUN
gujaf-161	7	48	,	,	PUNCT
gujaf-161	7	49	which	which	PRON
gujaf-161	7	50	states	state	VERB
gujaf-161	7	51	that	that	SCONJ
gujaf-161	7	52	the	the	DET
gujaf-161	7	53	minimum	minimum	ADJ
gujaf-161	7	54	number	number	NOUN
gujaf-161	7	55	of	of	ADP
gujaf-161	7	56	board	board	NOUN
gujaf-161	7	57	members	member	NOUN
gujaf-161	7	58	should	should	AUX
gujaf-161	7	59	be	be	AUX
gujaf-161	7	60	7	7	NUM
gujaf-161	7	61	and	and	CCONJ
gujaf-161	7	62	the	the	DET
gujaf-161	7	63	maximum	maximum	ADJ
gujaf-161	7	64	number	number	NOUN
gujaf-161	7	65	should	should	AUX
gujaf-161	7	66	be	be	AUX
gujaf-161	7	67	15	15	NUM
gujaf-161	7	68	,	,	PUNCT
gujaf-161	7	69	in	in	ADP
gujaf-161	7	70	order	order	NOUN
gujaf-161	7	71	to	to	PART
gujaf-161	7	72	minimize	minimize	VERB
gujaf-161	7	73	earnings	earning	NOUN
gujaf-161	7	74	manipulation	manipulation	NOUN
gujaf-161	7	75	.	.	PUNCT
gujaf-161	8	1	naicom	naicom	PROPN
gujaf-161	8	2	should	should	AUX
gujaf-161	8	3	also	also	ADV
gujaf-161	8	4	ensure	ensure	VERB
gujaf-161	8	5	that	that	SCONJ
gujaf-161	8	6	the	the	DET
gujaf-161	8	7	terms	term	NOUN
gujaf-161	8	8	of	of	ADP
gujaf-161	8	9	the	the	DET
gujaf-161	8	10	code	code	NOUN
gujaf-161	8	11	are	be	AUX
gujaf-161	8	12	fully	fully	ADV
gujaf-161	8	13	observed	observe	VERB
gujaf-161	8	14	in	in	ADP
gujaf-161	8	15	order	order	NOUN
gujaf-161	8	16	to	to	PART
gujaf-161	8	17	improve	improve	VERB
gujaf-161	8	18	the	the	DET
gujaf-161	8	19	quality	quality	NOUN
gujaf-161	8	20	of	of	ADP
gujaf-161	8	21	earnings	earning	NOUN
gujaf-161	8	22	of	of	ADP
gujaf-161	8	23	nigeria	nigeria	PROPN
gujaf-161	8	24	's	's	PART
gujaf-161	8	25	listed	list	VERB
gujaf-161	8	26	insurance	insurance	NOUN
gujaf-161	8	27	companies	company	NOUN
gujaf-161	8	28	,	,	PUNCT
gujaf-161	8	29	in	in	ADP
gujaf-161	8	30	order	order	NOUN
gujaf-161	8	31	to	to	PART
gujaf-161	8	32	have	have	AUX
gujaf-161	8	33	effective	effective	ADJ
gujaf-161	8	34	oversight	oversight	NOUN
gujaf-161	8	35	by	by	ADP
gujaf-161	8	36	independent	independent	ADJ
gujaf-161	8	37	directors	director	NOUN
gujaf-161	8	38	.	.	PUNCT
gujaf-161	9	1	keywords	keyword	NOUN
gujaf-161	9	2	:	:	PUNCT
gujaf-161	9	3	board	board	NOUN
gujaf-161	9	4	size	size	NOUN
gujaf-161	9	5	,	,	PUNCT
gujaf-161	9	6	board	board	NOUN
gujaf-161	9	7	independence	independence	NOUN
gujaf-161	9	8	,	,	PUNCT
gujaf-161	9	9	women	woman	NOUN
gujaf-161	9	10	directors	director	NOUN
gujaf-161	9	11	,	,	PUNCT
gujaf-161	9	12	board	board	NOUN
gujaf-161	9	13	meetings	meeting	NOUN
gujaf-161	9	14	,	,	PUNCT
gujaf-161	9	15	earnings	earning	NOUN
gujaf-161	9	16	quality	quality	NOUN
gujaf-161	9	17	1	1	NUM
gujaf-161	9	18	.	.	PUNCT
gujaf-161	9	19	introduction	introduction	NOUN
gujaf-161	9	20	those	those	PRON
gujaf-161	9	21	that	that	PRON
gujaf-161	9	22	utilize	utilize	VERB
gujaf-161	9	23	financial	financial	ADJ
gujaf-161	9	24	reports	report	NOUN
gujaf-161	9	25	for	for	ADP
gujaf-161	9	26	contracting	contracting	NOUN
gujaf-161	9	27	and	and	CCONJ
gujaf-161	9	28	decision	decision	NOUN
gujaf-161	9	29	-	-	PUNCT
gujaf-161	9	30	making	make	VERB
gujaf-161	9	31	processes	process	NOUN
gujaf-161	9	32	are	be	AUX
gujaf-161	9	33	interested	interested	ADJ
gujaf-161	9	34	in	in	ADP
gujaf-161	9	35	the	the	DET
gujaf-161	9	36	effectiveness	effectiveness	NOUN
gujaf-161	9	37	of	of	ADP
gujaf-161	9	38	financial	financial	ADJ
gujaf-161	9	39	reporting	reporting	NOUN
gujaf-161	9	40	quality	quality	NOUN
gujaf-161	9	41	.	.	PUNCT
gujaf-161	10	1	this	this	PRON
gujaf-161	10	2	is	be	AUX
gujaf-161	10	3	because	because	SCONJ
gujaf-161	10	4	a	a	DET
gujaf-161	10	5	company	company	NOUN
gujaf-161	10	6	's	's	PART
gujaf-161	10	7	earnings	earning	NOUN
gujaf-161	10	8	,	,	PUNCT
gujaf-161	10	9	as	as	SCONJ
gujaf-161	10	10	stated	state	VERB
gujaf-161	10	11	in	in	ADP
gujaf-161	10	12	financial	financial	ADJ
gujaf-161	10	13	statements	statement	NOUN
gujaf-161	10	14	,	,	PUNCT
gujaf-161	10	15	are	be	AUX
gujaf-161	10	16	a	a	DET
gujaf-161	10	17	gauge	gauge	NOUN
gujaf-161	10	18	of	of	ADP
gujaf-161	10	19	its	its	PRON
gujaf-161	10	20	ability	ability	NOUN
gujaf-161	10	21	to	to	PART
gujaf-161	10	22	provide	provide	VERB
gujaf-161	10	23	financial	financial	ADJ
gujaf-161	10	24	data	datum	NOUN
gujaf-161	10	25	to	to	ADP
gujaf-161	10	26	relevant	relevant	ADJ
gujaf-161	10	27	users	user	NOUN
gujaf-161	10	28	(	(	PUNCT
gujaf-161	10	29	hassan	hassan	PROPN
gujaf-161	10	30	&	&	CCONJ
gujaf-161	10	31	farouk	farouk	PROPN
gujaf-161	10	32	,	,	PUNCT
gujaf-161	10	33	2014	2014	NUM
gujaf-161	10	34	)	)	PUNCT
gujaf-161	10	35	.	.	PUNCT
gujaf-161	11	1	the	the	DET
gujaf-161	11	2	earnings	earning	NOUN
gujaf-161	11	3	information	information	NOUN
gujaf-161	11	4	of	of	ADP
gujaf-161	11	5	a	a	DET
gujaf-161	11	6	company	company	NOUN
gujaf-161	11	7	is	be	AUX
gujaf-161	11	8	an	an	DET
gujaf-161	11	9	important	important	ADJ
gujaf-161	11	10	indicator	indicator	NOUN
gujaf-161	11	11	of	of	ADP
gujaf-161	11	12	its	its	PRON
gujaf-161	11	13	financial	financial	ADJ
gujaf-161	11	14	performance	performance	NOUN
gujaf-161	11	15	.	.	PUNCT
gujaf-161	12	1	when	when	SCONJ
gujaf-161	12	2	there	there	PRON
gujaf-161	12	3	is	be	VERB
gujaf-161	12	4	less	less	ADJ
gujaf-161	12	5	information	information	NOUN
gujaf-161	12	6	asymmetry	asymmetry	NOUN
gujaf-161	12	7	it	it	PRON
gujaf-161	12	8	means	mean	VERB
gujaf-161	12	9	that	that	SCONJ
gujaf-161	12	10	there	there	PRON
gujaf-161	12	11	is	be	VERB
gujaf-161	12	12	enough	enough	ADJ
gujaf-161	12	13	,	,	PUNCT
gujaf-161	12	14	precise	precise	ADJ
gujaf-161	12	15	,	,	PUNCT
gujaf-161	12	16	and	and	CCONJ
gujaf-161	12	17	reliable	reliable	ADJ
gujaf-161	12	18	earnings	earning	NOUN
gujaf-161	12	19	(	(	PUNCT
gujaf-161	12	20	i.e.	i.e.	X
gujaf-161	12	21	,	,	PUNCT
gujaf-161	12	22	good	good	ADJ
gujaf-161	12	23	quality	quality	NOUN
gujaf-161	12	24	earnings	earning	NOUN
gujaf-161	12	25	)	)	PUNCT
gujaf-161	12	26	provided	provide	VERB
gujaf-161	12	27	by	by	ADP
gujaf-161	12	28	the	the	DET
gujaf-161	12	29	firm	firm	NOUN
gujaf-161	12	30	to	to	ADP
gujaf-161	12	31	the	the	DET
gujaf-161	12	32	capital	capital	NOUN
gujaf-161	12	33	market	market	NOUN
gujaf-161	12	34	,	,	PUNCT
gujaf-161	12	35	and	and	CCONJ
gujaf-161	12	36	it	it	PRON
gujaf-161	12	37	provides	provide	VERB
gujaf-161	12	38	insight	insight	NOUN
gujaf-161	12	39	into	into	ADP
gujaf-161	12	40	its	its	PRON
gujaf-161	12	41	actual	actual	ADJ
gujaf-161	12	42	worth	worth	NOUN
gujaf-161	12	43	.	.	PUNCT
gujaf-161	13	1	a	a	DET
gujaf-161	13	2	reliable	reliable	ADJ
gujaf-161	13	3	financial	financial	ADJ
gujaf-161	13	4	report	report	NOUN
gujaf-161	13	5	is	be	AUX
gujaf-161	13	6	also	also	ADV
gujaf-161	13	7	required	require	VERB
gujaf-161	13	8	by	by	ADP
gujaf-161	13	9	capital	capital	NOUN
gujaf-161	13	10	markets	market	NOUN
gujaf-161	13	11	.	.	PUNCT
gujaf-161	14	1	as	as	ADP
gujaf-161	14	2	a	a	DET
gujaf-161	14	3	result	result	NOUN
gujaf-161	14	4	,	,	PUNCT
gujaf-161	14	5	a	a	DET
gujaf-161	14	6	company	company	NOUN
gujaf-161	14	7	's	's	PART
gujaf-161	14	8	financial	financial	ADJ
gujaf-161	14	9	statements	statement	NOUN
gujaf-161	14	10	must	must	AUX
gujaf-161	14	11	be	be	AUX
gujaf-161	14	12	accurate	accurate	ADJ
gujaf-161	14	13	,	,	PUNCT
gujaf-161	14	14	relevant	relevant	ADJ
gujaf-161	14	15	,	,	PUNCT
gujaf-161	14	16	and	and	CCONJ
gujaf-161	14	17	free	free	ADJ
gujaf-161	14	18	from	from	ADP
gujaf-161	14	19	any	any	DET
gujaf-161	14	20	form	form	NOUN
gujaf-161	14	21	of	of	ADP
gujaf-161	14	22	manipulation	manipulation	NOUN
gujaf-161	14	23	.	.	PUNCT
gujaf-161	15	1	therefore	therefore	ADV
gujaf-161	15	2	,	,	PUNCT
gujaf-161	15	3	earnings	earning	NOUN
gujaf-161	15	4	quality	quality	NOUN
gujaf-161	15	5	is	be	AUX
gujaf-161	15	6	a	a	DET
gujaf-161	15	7	credible	credible	ADJ
gujaf-161	15	8	representation	representation	NOUN
gujaf-161	15	9	of	of	ADP
gujaf-161	15	10	expected	expect	VERB
gujaf-161	15	11	profits	profit	NOUN
gujaf-161	15	12	,	,	PUNCT
gujaf-161	15	13	and	and	CCONJ
gujaf-161	15	14	stated	state	VERB
gujaf-161	15	15	profits	profit	NOUN
gujaf-161	15	16	will	will	AUX
gujaf-161	15	17	assist	assist	VERB
gujaf-161	15	18	consumers	consumer	NOUN
gujaf-161	15	19	in	in	ADP
gujaf-161	15	20	making	make	VERB
gujaf-161	15	21	wise	wise	ADJ
gujaf-161	15	22	financial	financial	ADJ
gujaf-161	15	23	decisions	decision	NOUN
gujaf-161	15	24	.	.	PUNCT
gujaf-161	16	1	finance	finance	NOUN
gujaf-161	16	2	providers	provider	NOUN
gujaf-161	16	3	,	,	PUNCT
gujaf-161	16	4	such	such	ADJ
gujaf-161	16	5	as	as	ADP
gujaf-161	16	6	shareholders	shareholder	NOUN
gujaf-161	16	7	and	and	CCONJ
gujaf-161	16	8	debt	debt	NOUN
gujaf-161	16	9	holders	holder	NOUN
gujaf-161	16	10	,	,	PUNCT
gujaf-161	16	11	rely	rely	VERB
gujaf-161	16	12	largely	largely	ADV
gujaf-161	16	13	on	on	ADP
gujaf-161	16	14	financial	financial	ADJ
gujaf-161	16	15	statements	statement	NOUN
gujaf-161	16	16	due	due	ADJ
gujaf-161	16	17	to	to	ADP
gujaf-161	16	18	limited	limited	ADJ
gujaf-161	16	19	access	access	NOUN
gujaf-161	16	20	to	to	ADP
gujaf-161	16	21	managerial	managerial	ADJ
gujaf-161	16	22	information	information	NOUN
gujaf-161	16	23	.	.	PUNCT
gujaf-161	17	1	because	because	SCONJ
gujaf-161	17	2	financial	financial	ADJ
gujaf-161	17	3	reporting	reporting	NOUN
gujaf-161	17	4	gives	give	VERB
gujaf-161	17	5	meaningful	meaningful	ADJ
gujaf-161	17	6	information	information	NOUN
gujaf-161	17	7	to	to	ADP
gujaf-161	17	8	the	the	DET
gujaf-161	17	9	organization	organization	NOUN
gujaf-161	17	10	's	's	PART
gujaf-161	17	11	external	external	ADJ
gujaf-161	17	12	parties	party	NOUN
gujaf-161	17	13	,	,	PUNCT
gujaf-161	17	14	managers	manager	NOUN
gujaf-161	17	15	have	have	VERB
gujaf-161	17	16	greater	great	ADJ
gujaf-161	17	17	incentive	incentive	NOUN
gujaf-161	17	18	to	to	PART
gujaf-161	17	19	manipulate	manipulate	VERB
gujaf-161	17	20	earnings	earning	NOUN
gujaf-161	17	21	to	to	ADP
gujaf-161	17	22	their	their	PRON
gujaf-161	17	23	benefit	benefit	NOUN
gujaf-161	17	24	(	(	PUNCT
gujaf-161	17	25	haruna	haruna	PROPN
gujaf-161	17	26	,	,	PUNCT
gujaf-161	17	27	et	et	PROPN
gujaf-161	17	28	al	al	PROPN
gujaf-161	17	29	.	.	PROPN
gujaf-161	17	30	,	,	PUNCT
gujaf-161	17	31	2018	2018	NUM
gujaf-161	17	32	)	)	PUNCT
gujaf-161	17	33	.	.	PUNCT
gujaf-161	18	1	as	as	ADP
gujaf-161	18	2	a	a	DET
gujaf-161	18	3	result	result	NOUN
gujaf-161	18	4	,	,	PUNCT
gujaf-161	18	5	financial	financial	ADJ
gujaf-161	18	6	statements	statement	NOUN
gujaf-161	18	7	must	must	AUX
gujaf-161	18	8	demonstrate	demonstrate	VERB
gujaf-161	18	9	the	the	DET
gujaf-161	18	10	veracity	veracity	NOUN
gujaf-161	18	11	and	and	CCONJ
gujaf-161	18	12	accuracy	accuracy	NOUN
gujaf-161	18	13	of	of	ADP
gujaf-161	18	14	financial	financial	ADJ
gujaf-161	18	15	information	information	NOUN
gujaf-161	18	16	in	in	ADP
gujaf-161	18	17	order	order	NOUN
gujaf-161	18	18	for	for	SCONJ
gujaf-161	18	19	shareholders	shareholder	NOUN
gujaf-161	18	20	to	to	PART
gujaf-161	18	21	make	make	VERB
gujaf-161	18	22	informed	informed	ADJ
gujaf-161	18	23	mailto:sabomuhammad80@gmail.com	mailto:sabomuhammad80@gmail.com	PROPN
gujaf-161	18	24	mailto:imbarde@yahoo.com	mailto:imbarde@yahoo.com	PROPN
gujaf-161	18	25	3	3	NUM
gujaf-161	18	26	decisions	decision	NOUN
gujaf-161	18	27	.	.	PUNCT
gujaf-161	19	1	hence	hence	ADV
gujaf-161	19	2	,	,	PUNCT
gujaf-161	19	3	lack	lack	NOUN
gujaf-161	19	4	of	of	ADP
gujaf-161	19	5	precision	precision	NOUN
gujaf-161	19	6	in	in	ADP
gujaf-161	19	7	financial	financial	ADJ
gujaf-161	19	8	data	datum	NOUN
gujaf-161	19	9	,	,	PUNCT
gujaf-161	19	10	the	the	DET
gujaf-161	19	11	shareholders	shareholder	NOUN
gujaf-161	19	12	and	and	CCONJ
gujaf-161	19	13	other	other	ADJ
gujaf-161	19	14	users	user	NOUN
gujaf-161	19	15	tend	tend	VERB
gujaf-161	19	16	to	to	PART
gujaf-161	19	17	make	make	VERB
gujaf-161	19	18	incorrect	incorrect	ADJ
gujaf-161	19	19	judgments	judgment	NOUN
gujaf-161	19	20	and	and	CCONJ
gujaf-161	19	21	decisions	decision	NOUN
gujaf-161	19	22	.	.	PUNCT
gujaf-161	20	1	hence	hence	ADV
gujaf-161	20	2	,	,	PUNCT
gujaf-161	20	3	an	an	DET
gujaf-161	20	4	efficient	efficient	ADJ
gujaf-161	20	5	corporate	corporate	ADJ
gujaf-161	20	6	board	board	NOUN
gujaf-161	20	7	can	can	AUX
gujaf-161	20	8	improve	improve	VERB
gujaf-161	20	9	a	a	DET
gujaf-161	20	10	company	company	NOUN
gujaf-161	20	11	's	's	PART
gujaf-161	20	12	poor	poor	ADJ
gujaf-161	20	13	earning	earn	VERB
gujaf-161	20	14	quality	quality	NOUN
gujaf-161	20	15	and	and	CCONJ
gujaf-161	20	16	weak	weak	ADJ
gujaf-161	20	17	financial	financial	ADJ
gujaf-161	20	18	base	base	NOUN
gujaf-161	20	19	.	.	PUNCT
gujaf-161	21	1	the	the	DET
gujaf-161	21	2	board	board	NOUN
gujaf-161	21	3	of	of	ADP
gujaf-161	21	4	directors	director	NOUN
gujaf-161	21	5	is	be	AUX
gujaf-161	21	6	in	in	ADP
gujaf-161	21	7	responsible	responsible	ADJ
gujaf-161	21	8	for	for	ADP
gujaf-161	21	9	supervising	supervise	VERB
gujaf-161	21	10	the	the	DET
gujaf-161	21	11	actions	action	NOUN
gujaf-161	21	12	of	of	ADP
gujaf-161	21	13	the	the	DET
gujaf-161	21	14	company	company	NOUN
gujaf-161	21	15	in	in	ADP
gujaf-161	21	16	order	order	NOUN
gujaf-161	21	17	to	to	PART
gujaf-161	21	18	fulfill	fulfill	VERB
gujaf-161	21	19	its	its	PRON
gujaf-161	21	20	goals	goal	NOUN
gujaf-161	21	21	.	.	PUNCT
gujaf-161	22	1	they	they	PRON
gujaf-161	22	2	are	be	AUX
gujaf-161	22	3	also	also	ADV
gujaf-161	22	4	in	in	ADP
gujaf-161	22	5	charge	charge	NOUN
gujaf-161	22	6	of	of	ADP
gujaf-161	22	7	making	make	VERB
gujaf-161	22	8	sure	sure	ADJ
gujaf-161	22	9	that	that	SCONJ
gujaf-161	22	10	reported	report	VERB
gujaf-161	22	11	earnings	earning	NOUN
gujaf-161	22	12	are	be	AUX
gujaf-161	22	13	free	free	ADJ
gujaf-161	22	14	of	of	ADP
gujaf-161	22	15	all	all	DET
gujaf-161	22	16	significant	significant	ADJ
gujaf-161	22	17	errors	error	NOUN
gujaf-161	22	18	and	and	CCONJ
gujaf-161	22	19	misstatements	misstatement	NOUN
gujaf-161	22	20	in	in	ADP
gujaf-161	22	21	order	order	NOUN
gujaf-161	22	22	to	to	PART
gujaf-161	22	23	achieve	achieve	VERB
gujaf-161	22	24	the	the	DET
gujaf-161	22	25	firm	firm	NOUN
gujaf-161	22	26	's	's	PART
gujaf-161	22	27	long	long	ADJ
gujaf-161	22	28	-	-	PUNCT
gujaf-161	22	29	term	term	NOUN
gujaf-161	22	30	goal	goal	NOUN
gujaf-161	22	31	of	of	ADP
gujaf-161	22	32	enhancing	enhance	VERB
gujaf-161	22	33	shareholder	shareholder	NOUN
gujaf-161	22	34	and	and	CCONJ
gujaf-161	22	35	market	market	NOUN
gujaf-161	22	36	value	value	NOUN
gujaf-161	22	37	.	.	PUNCT
gujaf-161	23	1	effective	effective	ADJ
gujaf-161	23	2	corporate	corporate	ADJ
gujaf-161	23	3	boards	board	NOUN
gujaf-161	23	4	,	,	PUNCT
gujaf-161	23	5	according	accord	VERB
gujaf-161	23	6	to	to	ADP
gujaf-161	23	7	chi	chi	PROPN
gujaf-161	23	8	,	,	PUNCT
gujaf-161	23	9	lisic	lisic	PROPN
gujaf-161	23	10	,	,	PUNCT
gujaf-161	23	11	et	et	PROPN
gujaf-161	23	12	al	al	PROPN
gujaf-161	23	13	.	.	PROPN
gujaf-161	23	14	,	,	PUNCT
gujaf-161	23	15	(	(	PUNCT
gujaf-161	23	16	2013	2013	NUM
gujaf-161	23	17	)	)	PUNCT
gujaf-161	23	18	,	,	PUNCT
gujaf-161	23	19	prevent	prevent	VERB
gujaf-161	23	20	managers	manager	NOUN
gujaf-161	23	21	'	'	PART
gujaf-161	23	22	opportunistic	opportunistic	ADJ
gujaf-161	23	23	behavior	behavior	NOUN
gujaf-161	23	24	and	and	CCONJ
gujaf-161	23	25	minimize	minimize	VERB
gujaf-161	23	26	misleading	misleading	ADJ
gujaf-161	23	27	and	and	CCONJ
gujaf-161	23	28	inaccurate	inaccurate	ADJ
gujaf-161	23	29	reporting	reporting	NOUN
gujaf-161	23	30	.	.	PUNCT
gujaf-161	24	1	therefore	therefore	ADV
gujaf-161	24	2	,	,	PUNCT
gujaf-161	24	3	the	the	DET
gujaf-161	24	4	corporate	corporate	ADJ
gujaf-161	24	5	governance	governance	NOUN
gujaf-161	24	6	structure	structure	NOUN
gujaf-161	24	7	set	set	VERB
gujaf-161	24	8	out	out	ADP
gujaf-161	24	9	the	the	DET
gujaf-161	24	10	rights	right	NOUN
gujaf-161	24	11	and	and	CCONJ
gujaf-161	24	12	obligations	obligation	NOUN
gujaf-161	24	13	of	of	ADP
gujaf-161	24	14	various	various	ADJ
gujaf-161	24	15	corporation	corporation	NOUN
gujaf-161	24	16	participants	participant	NOUN
gujaf-161	24	17	,	,	PUNCT
gujaf-161	24	18	such	such	ADJ
gujaf-161	24	19	as	as	ADP
gujaf-161	24	20	the	the	DET
gujaf-161	24	21	board	board	NOUN
gujaf-161	24	22	of	of	ADP
gujaf-161	24	23	directors	director	NOUN
gujaf-161	24	24	,	,	PUNCT
gujaf-161	24	25	management	management	NOUN
gujaf-161	24	26	,	,	PUNCT
gujaf-161	24	27	shareholders	shareholder	NOUN
gujaf-161	24	28	,	,	PUNCT
gujaf-161	24	29	and	and	CCONJ
gujaf-161	24	30	other	other	ADJ
gujaf-161	24	31	stakeholders	stakeholder	NOUN
gujaf-161	24	32	,	,	PUNCT
gujaf-161	24	33	as	as	ADV
gujaf-161	24	34	well	well	ADV
gujaf-161	24	35	as	as	ADP
gujaf-161	24	36	the	the	DET
gujaf-161	24	37	rules	rule	NOUN
gujaf-161	24	38	and	and	CCONJ
gujaf-161	24	39	methods	method	NOUN
gujaf-161	24	40	for	for	ADP
gujaf-161	24	41	taking	take	VERB
gujaf-161	24	42	decisions	decision	NOUN
gujaf-161	24	43	.	.	PUNCT
gujaf-161	25	1	it	it	PRON
gujaf-161	25	2	also	also	ADV
gujaf-161	25	3	provides	provide	VERB
gujaf-161	25	4	the	the	DET
gujaf-161	25	5	structure	structure	NOUN
gujaf-161	25	6	through	through	ADP
gujaf-161	25	7	which	which	PRON
gujaf-161	25	8	the	the	DET
gujaf-161	25	9	company	company	NOUN
gujaf-161	25	10	's	's	PART
gujaf-161	25	11	goals	goal	NOUN
gujaf-161	25	12	are	be	AUX
gujaf-161	25	13	determined	determine	VERB
gujaf-161	25	14	,	,	PUNCT
gujaf-161	25	15	as	as	ADV
gujaf-161	25	16	well	well	ADV
gujaf-161	25	17	as	as	ADP
gujaf-161	25	18	the	the	DET
gujaf-161	25	19	means	mean	NOUN
gujaf-161	25	20	of	of	ADP
gujaf-161	25	21	achieving	achieve	VERB
gujaf-161	25	22	those	those	DET
gujaf-161	25	23	goals	goal	NOUN
gujaf-161	25	24	and	and	CCONJ
gujaf-161	25	25	monitoring	monitor	VERB
gujaf-161	25	26	performance	performance	NOUN
gujaf-161	25	27	(	(	PUNCT
gujaf-161	25	28	bandiyono	bandiyono	PROPN
gujaf-161	25	29	,	,	PUNCT
gujaf-161	25	30	2019	2019	NUM
gujaf-161	25	31	)	)	PUNCT
gujaf-161	25	32	.	.	PUNCT
gujaf-161	26	1	the	the	DET
gujaf-161	26	2	board	board	NOUN
gujaf-161	26	3	of	of	ADP
gujaf-161	26	4	directors	director	NOUN
gujaf-161	26	5	of	of	ADP
gujaf-161	26	6	a	a	DET
gujaf-161	26	7	corporation	corporation	NOUN
gujaf-161	26	8	is	be	AUX
gujaf-161	26	9	the	the	DET
gujaf-161	26	10	highest	high	ADJ
gujaf-161	26	11	executive	executive	ADJ
gujaf-161	26	12	body	body	NOUN
gujaf-161	26	13	of	of	ADP
gujaf-161	26	14	the	the	DET
gujaf-161	26	15	corporation	corporation	NOUN
gujaf-161	26	16	,	,	PUNCT
gujaf-161	26	17	elected	elect	VERB
gujaf-161	26	18	by	by	ADP
gujaf-161	26	19	its	its	PRON
gujaf-161	26	20	shareholders	shareholder	NOUN
gujaf-161	26	21	to	to	PART
gujaf-161	26	22	represent	represent	VERB
gujaf-161	26	23	it	it	PRON
gujaf-161	26	24	within	within	ADP
gujaf-161	26	25	the	the	DET
gujaf-161	26	26	legal	legal	ADJ
gujaf-161	26	27	framework	framework	NOUN
gujaf-161	26	28	.	.	PUNCT
gujaf-161	27	1	they	they	PRON
gujaf-161	27	2	have	have	VERB
gujaf-161	27	3	such	such	ADJ
gujaf-161	27	4	responsibilities	responsibility	NOUN
gujaf-161	27	5	under	under	ADP
gujaf-161	27	6	the	the	DET
gujaf-161	27	7	companies	company	NOUN
gujaf-161	27	8	and	and	CCONJ
gujaf-161	27	9	allied	ally	VERB
gujaf-161	27	10	matters	matter	NOUN
gujaf-161	27	11	act	act	VERB
gujaf-161	27	12	2020	2020	NUM
gujaf-161	27	13	,	,	PUNCT
gujaf-161	27	14	and	and	CCONJ
gujaf-161	27	15	their	their	PRON
gujaf-161	27	16	respective	respective	ADJ
gujaf-161	27	17	articles	article	NOUN
gujaf-161	27	18	of	of	ADP
gujaf-161	27	19	association	association	NOUN
gujaf-161	27	20	,	,	PUNCT
gujaf-161	27	21	as	as	ADV
gujaf-161	27	22	well	well	ADV
gujaf-161	27	23	as	as	ADP
gujaf-161	27	24	all	all	DET
gujaf-161	27	25	other	other	ADJ
gujaf-161	27	26	business	business	NOUN
gujaf-161	27	27	laws	law	NOUN
gujaf-161	27	28	and	and	CCONJ
gujaf-161	27	29	rules	rule	NOUN
gujaf-161	27	30	.	.	PUNCT
gujaf-161	28	1	it	it	PRON
gujaf-161	28	2	is	be	AUX
gujaf-161	28	3	made	make	VERB
gujaf-161	28	4	up	up	ADP
gujaf-161	28	5	of	of	ADP
gujaf-161	28	6	a	a	DET
gujaf-161	28	7	group	group	NOUN
gujaf-161	28	8	of	of	ADP
gujaf-161	28	9	individuals	individual	NOUN
gujaf-161	28	10	tasked	task	VERB
gujaf-161	28	11	with	with	ADP
gujaf-161	28	12	making	make	VERB
gujaf-161	28	13	longterm	longterm	ADJ
gujaf-161	28	14	decisions	decision	NOUN
gujaf-161	28	15	concerning	concern	VERB
gujaf-161	28	16	the	the	DET
gujaf-161	28	17	company	company	NOUN
gujaf-161	28	18	's	's	PART
gujaf-161	28	19	future	future	NOUN
gujaf-161	28	20	.	.	PUNCT
gujaf-161	29	1	boards	board	NOUN
gujaf-161	29	2	of	of	ADP
gujaf-161	29	3	directors	director	NOUN
gujaf-161	29	4	are	be	AUX
gujaf-161	29	5	in	in	ADP
gujaf-161	29	6	charge	charge	NOUN
gujaf-161	29	7	of	of	ADP
gujaf-161	29	8	making	make	VERB
gujaf-161	29	9	policy	policy	NOUN
gujaf-161	29	10	choices	choice	NOUN
gujaf-161	29	11	,	,	PUNCT
gujaf-161	29	12	developing	develop	VERB
gujaf-161	29	13	strategic	strategic	ADJ
gujaf-161	29	14	plans	plan	NOUN
gujaf-161	29	15	,	,	PUNCT
gujaf-161	29	16	and	and	CCONJ
gujaf-161	29	17	overseeing	oversee	VERB
gujaf-161	29	18	executive	executive	ADJ
gujaf-161	29	19	actions	action	NOUN
gujaf-161	29	20	in	in	ADP
gujaf-161	29	21	order	order	NOUN
gujaf-161	29	22	to	to	PART
gujaf-161	29	23	achieve	achieve	VERB
gujaf-161	29	24	the	the	DET
gujaf-161	29	25	firm	firm	NOUN
gujaf-161	29	26	's	's	PART
gujaf-161	29	27	overall	overall	ADJ
gujaf-161	29	28	goals	goal	NOUN
gujaf-161	29	29	.	.	PUNCT
gujaf-161	30	1	because	because	SCONJ
gujaf-161	30	2	of	of	ADP
gujaf-161	30	3	the	the	DET
gujaf-161	30	4	board	board	NOUN
gujaf-161	30	5	's	's	PART
gujaf-161	30	6	influence	influence	NOUN
gujaf-161	30	7	,	,	PUNCT
gujaf-161	30	8	it	it	PRON
gujaf-161	30	9	's	be	AUX
gujaf-161	30	10	critical	critical	ADJ
gujaf-161	30	11	to	to	PART
gujaf-161	30	12	understand	understand	VERB
gujaf-161	30	13	how	how	SCONJ
gujaf-161	30	14	decisions	decision	NOUN
gujaf-161	30	15	are	be	AUX
gujaf-161	30	16	made	make	VERB
gujaf-161	30	17	at	at	ADP
gujaf-161	30	18	the	the	DET
gujaf-161	30	19	board	board	NOUN
gujaf-161	30	20	level	level	NOUN
gujaf-161	30	21	and	and	CCONJ
gujaf-161	30	22	whether	whether	SCONJ
gujaf-161	30	23	board	board	NOUN
gujaf-161	30	24	characteristics	characteristic	NOUN
gujaf-161	30	25	play	play	VERB
gujaf-161	30	26	a	a	DET
gujaf-161	30	27	significant	significant	ADJ
gujaf-161	30	28	role	role	NOUN
gujaf-161	30	29	in	in	ADP
gujaf-161	30	30	decision	decision	NOUN
gujaf-161	30	31	-	-	PUNCT
gujaf-161	30	32	making	making	NOUN
gujaf-161	30	33	in	in	ADP
gujaf-161	30	34	order	order	NOUN
gujaf-161	30	35	to	to	PART
gujaf-161	30	36	achieve	achieve	VERB
gujaf-161	30	37	the	the	DET
gujaf-161	30	38	firm	firm	NOUN
gujaf-161	30	39	's	's	PART
gujaf-161	30	40	goals	goal	NOUN
gujaf-161	30	41	.	.	PUNCT
gujaf-161	31	1	by	by	ADP
gujaf-161	31	2	adopting	adopt	VERB
gujaf-161	31	3	and	and	CCONJ
gujaf-161	31	4	implementing	implement	VERB
gujaf-161	31	5	the	the	DET
gujaf-161	31	6	decisions	decision	NOUN
gujaf-161	31	7	,	,	PUNCT
gujaf-161	31	8	the	the	DET
gujaf-161	31	9	board	board	NOUN
gujaf-161	31	10	of	of	ADP
gujaf-161	31	11	directors	director	NOUN
gujaf-161	31	12	should	should	AUX
gujaf-161	31	13	maximize	maximize	VERB
gujaf-161	31	14	the	the	DET
gujaf-161	31	15	company	company	NOUN
gujaf-161	31	16	's	's	PART
gujaf-161	31	17	market	market	NOUN
gujaf-161	31	18	value	value	NOUN
gujaf-161	31	19	.	.	PUNCT
gujaf-161	32	1	while	while	SCONJ
gujaf-161	32	2	operating	operate	VERB
gujaf-161	32	3	the	the	DET
gujaf-161	32	4	company	company	NOUN
gujaf-161	32	5	,	,	PUNCT
gujaf-161	32	6	the	the	DET
gujaf-161	32	7	board	board	NOUN
gujaf-161	32	8	of	of	ADP
gujaf-161	32	9	directors	director	NOUN
gujaf-161	32	10	should	should	AUX
gujaf-161	32	11	ensure	ensure	VERB
gujaf-161	32	12	that	that	SCONJ
gujaf-161	32	13	shareholders	shareholder	NOUN
gujaf-161	32	14	receive	receive	VERB
gujaf-161	32	15	long	long	ADJ
gujaf-161	32	16	-	-	PUNCT
gujaf-161	32	17	term	term	NOUN
gujaf-161	32	18	and	and	CCONJ
gujaf-161	32	19	consistent	consistent	ADJ
gujaf-161	32	20	revenue	revenue	NOUN
gujaf-161	32	21	.	.	PUNCT
gujaf-161	33	1	when	when	SCONJ
gujaf-161	33	2	conducting	conduct	VERB
gujaf-161	33	3	business	business	NOUN
gujaf-161	33	4	,	,	PUNCT
gujaf-161	33	5	the	the	DET
gujaf-161	33	6	board	board	NOUN
gujaf-161	33	7	should	should	AUX
gujaf-161	33	8	pay	pay	VERB
gujaf-161	33	9	special	special	ADJ
gujaf-161	33	10	attention	attention	NOUN
gujaf-161	33	11	to	to	ADP
gujaf-161	33	12	establishing	establish	VERB
gujaf-161	33	13	a	a	DET
gujaf-161	33	14	balance	balance	NOUN
gujaf-161	33	15	between	between	ADP
gujaf-161	33	16	the	the	DET
gujaf-161	33	17	interests	interest	NOUN
gujaf-161	33	18	of	of	ADP
gujaf-161	33	19	shareholders	shareholder	NOUN
gujaf-161	33	20	and	and	CCONJ
gujaf-161	33	21	the	the	DET
gujaf-161	33	22	company	company	NOUN
gujaf-161	33	23	's	's	PART
gujaf-161	33	24	growth	growth	NOUN
gujaf-161	33	25	potential	potential	NOUN
gujaf-161	33	26	.	.	PUNCT
gujaf-161	34	1	hence	hence	ADV
gujaf-161	34	2	,	,	PUNCT
gujaf-161	34	3	having	have	VERB
gujaf-161	34	4	a	a	DET
gujaf-161	34	5	robust	robust	ADJ
gujaf-161	34	6	corporate	corporate	ADJ
gujaf-161	34	7	board	board	NOUN
gujaf-161	34	8	structure	structure	NOUN
gujaf-161	34	9	can	can	AUX
gujaf-161	34	10	offer	offer	VERB
gujaf-161	34	11	a	a	DET
gujaf-161	34	12	variety	variety	NOUN
gujaf-161	34	13	of	of	ADP
gujaf-161	34	14	benefits	benefit	NOUN
gujaf-161	34	15	,	,	PUNCT
gujaf-161	34	16	including	include	VERB
gujaf-161	34	17	supporting	support	VERB
gujaf-161	34	18	the	the	DET
gujaf-161	34	19	company	company	NOUN
gujaf-161	34	20	in	in	ADP
gujaf-161	34	21	producing	produce	VERB
gujaf-161	34	22	high	high	ADJ
gujaf-161	34	23	-	-	PUNCT
gujaf-161	34	24	quality	quality	NOUN
gujaf-161	34	25	profitability	profitability	NOUN
gujaf-161	34	26	(	(	PUNCT
gujaf-161	34	27	abubakar	abubakar	PROPN
gujaf-161	34	28	,	,	PUNCT
gujaf-161	34	29	2013	2013	NUM
gujaf-161	34	30	)	)	PUNCT
gujaf-161	34	31	.	.	PUNCT
gujaf-161	35	1	therefore	therefore	ADV
gujaf-161	35	2	,	,	PUNCT
gujaf-161	35	3	the	the	DET
gujaf-161	35	4	board	board	NOUN
gujaf-161	35	5	of	of	ADP
gujaf-161	35	6	directors	director	NOUN
gujaf-161	35	7	is	be	AUX
gujaf-161	35	8	responsible	responsible	ADJ
gujaf-161	35	9	for	for	ADP
gujaf-161	35	10	ensuring	ensure	VERB
gujaf-161	35	11	that	that	SCONJ
gujaf-161	35	12	the	the	DET
gujaf-161	35	13	reported	report	VERB
gujaf-161	35	14	earnings	earning	NOUN
gujaf-161	35	15	are	be	AUX
gujaf-161	35	16	free	free	ADJ
gujaf-161	35	17	of	of	ADP
gujaf-161	35	18	managerial	managerial	ADJ
gujaf-161	35	19	manipulation	manipulation	NOUN
gujaf-161	35	20	.	.	PUNCT
gujaf-161	36	1	it	it	PRON
gujaf-161	36	2	is	be	AUX
gujaf-161	36	3	on	on	ADP
gujaf-161	36	4	the	the	DET
gujaf-161	36	5	basis	basis	NOUN
gujaf-161	36	6	of	of	ADP
gujaf-161	36	7	this	this	PRON
gujaf-161	36	8	that	that	SCONJ
gujaf-161	36	9	the	the	DET
gujaf-161	36	10	study	study	NOUN
gujaf-161	36	11	set	set	VERB
gujaf-161	36	12	to	to	PART
gujaf-161	36	13	evaluate	evaluate	VERB
gujaf-161	36	14	the	the	DET
gujaf-161	36	15	impact	impact	NOUN
gujaf-161	36	16	board	board	NOUN
gujaf-161	36	17	attributes	attribute	VERB
gujaf-161	36	18	on	on	ADP
gujaf-161	36	19	earnings	earning	NOUN
gujaf-161	36	20	quality	quality	NOUN
gujaf-161	36	21	of	of	ADP
gujaf-161	36	22	listed	list	VERB
gujaf-161	36	23	nigerian	nigerian	ADJ
gujaf-161	36	24	insurance	insurance	NOUN
gujaf-161	36	25	companies	company	NOUN
gujaf-161	36	26	.	.	PUNCT
gujaf-161	37	1	it	it	PRON
gujaf-161	37	2	is	be	AUX
gujaf-161	37	3	driven	drive	VERB
gujaf-161	37	4	by	by	ADP
gujaf-161	37	5	the	the	DET
gujaf-161	37	6	fact	fact	NOUN
gujaf-161	37	7	that	that	SCONJ
gujaf-161	37	8	most	most	ADJ
gujaf-161	37	9	prior	prior	ADJ
gujaf-161	37	10	studies	study	NOUN
gujaf-161	37	11	have	have	AUX
gujaf-161	37	12	excluded	exclude	VERB
gujaf-161	37	13	financial	financial	ADJ
gujaf-161	37	14	services	service	NOUN
gujaf-161	37	15	corporations	corporation	NOUN
gujaf-161	37	16	,	,	PUNCT
gujaf-161	37	17	particularly	particularly	ADV
gujaf-161	37	18	insurance	insurance	NOUN
gujaf-161	37	19	companies	company	NOUN
gujaf-161	37	20	,	,	PUNCT
gujaf-161	37	21	due	due	ADP
gujaf-161	37	22	to	to	ADP
gujaf-161	37	23	the	the	DET
gujaf-161	37	24	industry	industry	NOUN
gujaf-161	37	25	's	's	PART
gujaf-161	37	26	unique	unique	ADJ
gujaf-161	37	27	reporting	reporting	NOUN
gujaf-161	37	28	requirements.for	requirements.for	ADP
gujaf-161	37	29	this	this	DET
gujaf-161	37	30	study	study	NOUN
gujaf-161	37	31	,	,	PUNCT
gujaf-161	37	32	board	board	NOUN
gujaf-161	37	33	attributes	attribute	NOUN
gujaf-161	37	34	are	be	AUX
gujaf-161	37	35	seen	see	VERB
gujaf-161	37	36	from	from	ADP
gujaf-161	37	37	board	board	NOUN
gujaf-161	37	38	size	size	NOUN
gujaf-161	37	39	,	,	PUNCT
gujaf-161	37	40	board	board	NOUN
gujaf-161	37	41	independence	independence	NOUN
gujaf-161	37	42	,	,	PUNCT
gujaf-161	37	43	board	board	NOUN
gujaf-161	37	44	meetings	meeting	NOUN
gujaf-161	37	45	,	,	PUNCT
gujaf-161	37	46	and	and	CCONJ
gujaf-161	37	47	gender	gender	NOUN
gujaf-161	37	48	diversity	diversity	NOUN
gujaf-161	37	49	.	.	PUNCT
gujaf-161	38	1	the	the	DET
gujaf-161	38	2	companies	company	NOUN
gujaf-161	38	3	and	and	CCONJ
gujaf-161	38	4	allied	ally	VERB
gujaf-161	38	5	matters	matter	NOUN
gujaf-161	38	6	act	act	VERB
gujaf-161	38	7	(	(	PUNCT
gujaf-161	38	8	cama	cama	NOUN
gujaf-161	38	9	)	)	PUNCT
gujaf-161	38	10	,	,	PUNCT
gujaf-161	38	11	cap	cap	NOUN
gujaf-161	38	12	.	.	PUNCT
gujaf-161	39	1	c20	c20	PROPN
gujaf-161	39	2	,	,	PUNCT
gujaf-161	39	3	lfn	lfn	PROPN
gujaf-161	39	4	,	,	PUNCT
gujaf-161	39	5	2020	2020	NUM
gujaf-161	39	6	,	,	PUNCT
gujaf-161	39	7	as	as	SCONJ
gujaf-161	39	8	legislated	legislate	VERB
gujaf-161	39	9	in	in	ADP
gujaf-161	39	10	nigeria	nigeria	PROPN
gujaf-161	39	11	,	,	PUNCT
gujaf-161	39	12	provides	provide	VERB
gujaf-161	39	13	that	that	PRON
gujaf-161	39	14	:	:	PUNCT
gujaf-161	39	15	"	"	PUNCT
gujaf-161	39	16	a	a	DET
gujaf-161	39	17	director	director	NOUN
gujaf-161	39	18	of	of	ADP
gujaf-161	39	19	a	a	DET
gujaf-161	39	20	firm	firm	NOUN
gujaf-161	39	21	has	have	VERB
gujaf-161	39	22	a	a	DET
gujaf-161	39	23	fiduciary	fiduciary	ADJ
gujaf-161	39	24	duty	duty	NOUN
gujaf-161	39	25	to	to	ADP
gujaf-161	39	26	the	the	DET
gujaf-161	39	27	firm	firm	NOUN
gujaf-161	39	28	and	and	CCONJ
gujaf-161	39	29	must	must	AUX
gujaf-161	39	30	act	act	VERB
gujaf-161	39	31	with	with	ADP
gujaf-161	39	32	honesty	honesty	NOUN
gujaf-161	39	33	and	and	CCONJ
gujaf-161	39	34	integrity	integrity	NOUN
gujaf-161	39	35	in	in	ADP
gujaf-161	39	36	all	all	DET
gujaf-161	39	37	transactions	transaction	NOUN
gujaf-161	39	38	with	with	ADP
gujaf-161	39	39	or	or	CCONJ
gujaf-161	39	40	on	on	ADP
gujaf-161	39	41	behalf	behalf	NOUN
gujaf-161	39	42	of	of	ADP
gujaf-161	39	43	the	the	DET
gujaf-161	39	44	firm	firm	NOUN
gujaf-161	39	45	.	.	PUNCT
gujaf-161	40	1	as	as	ADP
gujaf-161	40	2	such	such	ADJ
gujaf-161	40	3	,	,	PUNCT
gujaf-161	40	4	stakeholders	stakeholder	NOUN
gujaf-161	40	5	may	may	AUX
gujaf-161	40	6	have	have	VERB
gujaf-161	40	7	concerns	concern	NOUN
gujaf-161	40	8	about	about	ADP
gujaf-161	40	9	the	the	DET
gujaf-161	40	10	directors	director	NOUN
gujaf-161	40	11	'	'	PART
gujaf-161	40	12	trustworthiness	trustworthiness	NOUN
gujaf-161	40	13	in	in	ADP
gujaf-161	40	14	their	their	PRON
gujaf-161	40	15	actions	action	NOUN
gujaf-161	40	16	and	and	CCONJ
gujaf-161	40	17	responsibilities	responsibility	NOUN
gujaf-161	40	18	.	.	PUNCT
gujaf-161	41	1	also	also	ADV
gujaf-161	41	2	,	,	PUNCT
gujaf-161	41	3	according	accord	VERB
gujaf-161	41	4	to	to	ADP
gujaf-161	41	5	section	section	NOUN
gujaf-161	41	6	282	282	NUM
gujaf-161	41	7	of	of	ADP
gujaf-161	41	8	the	the	DET
gujaf-161	41	9	cama	cama	NOUN
gujaf-161	41	10	stipulates	stipulate	VERB
gujaf-161	41	11	that	that	SCONJ
gujaf-161	41	12	"	"	PUNCT
gujaf-161	41	13	every	every	DET
gujaf-161	41	14	director	director	NOUN
gujaf-161	41	15	of	of	ADP
gujaf-161	41	16	a	a	DET
gujaf-161	41	17	company	company	NOUN
gujaf-161	41	18	shall	shall	AUX
gujaf-161	41	19	exercise	exercise	VERB
gujaf-161	41	20	the	the	DET
gujaf-161	41	21	powers	power	NOUN
gujaf-161	41	22	and	and	CCONJ
gujaf-161	41	23	discharge	discharge	VERB
gujaf-161	41	24	the	the	DET
gujaf-161	41	25	duties	duty	NOUN
gujaf-161	41	26	of	of	ADP
gujaf-161	41	27	his	his	PRON
gujaf-161	41	28	office	office	NOUN
gujaf-161	41	29	honestly	honestly	ADV
gujaf-161	41	30	,	,	PUNCT
gujaf-161	41	31	in	in	ADP
gujaf-161	41	32	good	good	ADJ
gujaf-161	41	33	faith	faith	NOUN
gujaf-161	41	34	and	and	CCONJ
gujaf-161	41	35	the	the	DET
gujaf-161	41	36	best	good	ADJ
gujaf-161	41	37	interest	interest	NOUN
gujaf-161	41	38	of	of	ADP
gujaf-161	41	39	the	the	DET
gujaf-161	41	40	company	company	NOUN
gujaf-161	41	41	,	,	PUNCT
gujaf-161	41	42	and	and	CCONJ
gujaf-161	41	43	shall	shall	AUX
gujaf-161	41	44	exercise	exercise	VERB
gujaf-161	41	45	the	the	DET
gujaf-161	41	46	degree	degree	NOUN
gujaf-161	41	47	of	of	ADP
gujaf-161	41	48	care	care	NOUN
gujaf-161	41	49	,	,	PUNCT
gujaf-161	41	50	diligence	diligence	NOUN
gujaf-161	41	51	,	,	PUNCT
gujaf-161	41	52	and	and	CCONJ
gujaf-161	41	53	skills	skill	NOUN
gujaf-161	41	54	,	,	PUNCT
gujaf-161	41	55	which	which	PRON
gujaf-161	41	56	a	a	DET
gujaf-161	41	57	reasonably	reasonably	ADV
gujaf-161	41	58	prudent	prudent	ADJ
gujaf-161	41	59	director	director	NOUN
gujaf-161	41	60	would	would	AUX
gujaf-161	41	61	exercise	exercise	VERB
gujaf-161	41	62	in	in	ADP
gujaf-161	41	63	a	a	DET
gujaf-161	41	64	comparable	comparable	ADJ
gujaf-161	41	65	circumstance	circumstance	NOUN
gujaf-161	41	66	.	.	PUNCT
gujaf-161	42	1	4	4	NUM
gujaf-161	42	2	furthermore	furthermore	ADV
gujaf-161	42	3	,	,	PUNCT
gujaf-161	42	4	directors	director	NOUN
gujaf-161	42	5	must	must	AUX
gujaf-161	42	6	develop	develop	VERB
gujaf-161	42	7	and	and	CCONJ
gujaf-161	42	8	maintain	maintain	VERB
gujaf-161	42	9	a	a	DET
gujaf-161	42	10	high	high	ADJ
gujaf-161	42	11	level	level	NOUN
gujaf-161	42	12	of	of	ADP
gujaf-161	42	13	integrity	integrity	NOUN
gujaf-161	42	14	,	,	PUNCT
gujaf-161	42	15	honesty	honesty	NOUN
gujaf-161	42	16	,	,	PUNCT
gujaf-161	42	17	transparency	transparency	NOUN
gujaf-161	42	18	,	,	PUNCT
gujaf-161	42	19	and	and	CCONJ
gujaf-161	42	20	accountability	accountability	NOUN
gujaf-161	42	21	in	in	ADP
gujaf-161	42	22	order	order	NOUN
gujaf-161	42	23	to	to	PART
gujaf-161	42	24	satisfy	satisfy	VERB
gujaf-161	42	25	stakeholders	stakeholder	NOUN
gujaf-161	42	26	and	and	CCONJ
gujaf-161	42	27	justify	justify	VERB
gujaf-161	42	28	their	their	PRON
gujaf-161	42	29	actions	action	NOUN
gujaf-161	42	30	.	.	PUNCT
gujaf-161	43	1	similarly	similarly	ADV
gujaf-161	43	2	,	,	PUNCT
gujaf-161	43	3	section	section	NOUN
gujaf-161	43	4	334	334	NUM
gujaf-161	43	5	of	of	ADP
gujaf-161	43	6	cama	cama	NOUN
gujaf-161	43	7	compels	compel	VERB
gujaf-161	43	8	the	the	DET
gujaf-161	43	9	company	company	NOUN
gujaf-161	43	10	's	's	PART
gujaf-161	43	11	directors	director	NOUN
gujaf-161	43	12	to	to	PART
gujaf-161	43	13	compile	compile	VERB
gujaf-161	43	14	and	and	CCONJ
gujaf-161	43	15	publish	publish	VERB
gujaf-161	43	16	financial	financial	ADJ
gujaf-161	43	17	statements	statement	NOUN
gujaf-161	43	18	for	for	ADP
gujaf-161	43	19	the	the	DET
gujaf-161	43	20	year	year	NOUN
gujaf-161	43	21	to	to	ADP
gujaf-161	43	22	the	the	DET
gujaf-161	43	23	company	company	NOUN
gujaf-161	43	24	's	's	PART
gujaf-161	43	25	members	member	NOUN
gujaf-161	43	26	at	at	ADP
gujaf-161	43	27	the	the	DET
gujaf-161	43	28	annual	annual	ADJ
gujaf-161	43	29	general	general	ADJ
gujaf-161	43	30	meeting	meeting	NOUN
gujaf-161	43	31	.	.	PUNCT
gujaf-161	44	1	the	the	DET
gujaf-161	44	2	board	board	NOUN
gujaf-161	44	3	's	's	PART
gujaf-161	44	4	duty	duty	NOUN
gujaf-161	44	5	is	be	AUX
gujaf-161	44	6	to	to	PART
gujaf-161	44	7	provide	provide	VERB
gujaf-161	44	8	the	the	DET
gujaf-161	44	9	corporation	corporation	NOUN
gujaf-161	44	10	's	's	PART
gujaf-161	44	11	entrepreneurial	entrepreneurial	ADJ
gujaf-161	44	12	management	management	NOUN
gujaf-161	44	13	with	with	ADP
gujaf-161	44	14	a	a	DET
gujaf-161	44	15	framework	framework	NOUN
gujaf-161	44	16	of	of	ADP
gujaf-161	44	17	prudent	prudent	ADJ
gujaf-161	44	18	and	and	CCONJ
gujaf-161	44	19	effective	effective	ADJ
gujaf-161	44	20	controls	control	NOUN
gujaf-161	44	21	that	that	PRON
gujaf-161	44	22	makes	make	VERB
gujaf-161	44	23	risk	risk	NOUN
gujaf-161	44	24	assessment	assessment	NOUN
gujaf-161	44	25	and	and	CCONJ
gujaf-161	44	26	control	control	NOUN
gujaf-161	44	27	easier	easy	ADJ
gujaf-161	44	28	.	.	PUNCT
gujaf-161	45	1	the	the	DET
gujaf-161	45	2	board	board	NOUN
gujaf-161	45	3	of	of	ADP
gujaf-161	45	4	directors	director	NOUN
gujaf-161	45	5	should	should	AUX
gujaf-161	45	6	also	also	ADV
gujaf-161	45	7	set	set	VERB
gujaf-161	45	8	the	the	DET
gujaf-161	45	9	company	company	NOUN
gujaf-161	45	10	's	's	PART
gujaf-161	45	11	strategic	strategic	ADJ
gujaf-161	45	12	goals	goal	NOUN
gujaf-161	45	13	,	,	PUNCT
gujaf-161	45	14	ensure	ensure	VERB
gujaf-161	45	15	that	that	SCONJ
gujaf-161	45	16	the	the	DET
gujaf-161	45	17	necessary	necessary	ADJ
gujaf-161	45	18	financial	financial	ADJ
gujaf-161	45	19	and	and	CCONJ
gujaf-161	45	20	human	human	ADJ
gujaf-161	45	21	resources	resource	NOUN
gujaf-161	45	22	are	be	AUX
gujaf-161	45	23	in	in	ADP
gujaf-161	45	24	place	place	NOUN
gujaf-161	45	25	to	to	PART
gujaf-161	45	26	achieve	achieve	VERB
gujaf-161	45	27	those	those	DET
gujaf-161	45	28	goals	goal	NOUN
gujaf-161	45	29	,	,	PUNCT
gujaf-161	45	30	and	and	CCONJ
gujaf-161	45	31	assess	assess	VERB
gujaf-161	45	32	management	management	NOUN
gujaf-161	45	33	performance	performance	NOUN
gujaf-161	45	34	.	.	PUNCT
gujaf-161	46	1	all	all	DET
gujaf-161	46	2	board	board	NOUN
gujaf-161	46	3	members	member	NOUN
gujaf-161	46	4	must	must	AUX
gujaf-161	46	5	make	make	VERB
gujaf-161	46	6	decisions	decision	NOUN
gujaf-161	46	7	objectively	objectively	ADV
gujaf-161	46	8	in	in	ADP
gujaf-161	46	9	the	the	DET
gujaf-161	46	10	company	company	NOUN
gujaf-161	46	11	's	's	PART
gujaf-161	46	12	best	good	ADJ
gujaf-161	46	13	interests	interest	NOUN
gujaf-161	46	14	to	to	PART
gujaf-161	46	15	acknowledge	acknowledge	VERB
gujaf-161	46	16	and	and	CCONJ
gujaf-161	46	17	fulfill	fulfill	VERB
gujaf-161	46	18	their	their	PRON
gujaf-161	46	19	duties	duty	NOUN
gujaf-161	46	20	to	to	ADP
gujaf-161	46	21	its	its	PRON
gujaf-161	46	22	shareholders	shareholder	NOUN
gujaf-161	46	23	and	and	CCONJ
gujaf-161	46	24	others	other	NOUN
gujaf-161	46	25	(	(	PUNCT
gujaf-161	46	26	abdullahi	abdullahi	PROPN
gujaf-161	46	27	,	,	PUNCT
gujaf-161	46	28	2011	2011	NUM
gujaf-161	46	29	)	)	PUNCT
gujaf-161	46	30	.	.	PUNCT
gujaf-161	47	1	non	non	ADJ
gujaf-161	47	2	-	-	ADJ
gujaf-161	47	3	executive	executive	ADJ
gujaf-161	47	4	directors	director	NOUN
gujaf-161	47	5	,	,	PUNCT
gujaf-161	47	6	for	for	ADP
gujaf-161	47	7	their	their	PRON
gujaf-161	47	8	part	part	NOUN
gujaf-161	47	9	,	,	PUNCT
gujaf-161	47	10	should	should	AUX
gujaf-161	47	11	positively	positively	ADV
gujaf-161	47	12	challenge	challenge	VERB
gujaf-161	47	13	and	and	CCONJ
gujaf-161	47	14	assist	assist	VERB
gujaf-161	47	15	in	in	ADP
gujaf-161	47	16	the	the	DET
gujaf-161	47	17	creation	creation	NOUN
gujaf-161	47	18	of	of	ADP
gujaf-161	47	19	development	development	NOUN
gujaf-161	47	20	of	of	ADP
gujaf-161	47	21	strategy	strategy	NOUN
gujaf-161	47	22	suggestions	suggestion	NOUN
gujaf-161	47	23	.	.	PUNCT
gujaf-161	48	1	they	they	PRON
gujaf-161	48	2	should	should	AUX
gujaf-161	48	3	monitor	monitor	VERB
gujaf-161	48	4	the	the	DET
gujaf-161	48	5	progress	progress	NOUN
gujaf-161	48	6	report	report	NOUN
gujaf-161	48	7	and	and	CCONJ
gujaf-161	48	8	analyze	analyze	VERB
gujaf-161	48	9	management	management	NOUN
gujaf-161	48	10	's	's	PART
gujaf-161	48	11	performance	performance	NOUN
gujaf-161	48	12	in	in	ADP
gujaf-161	48	13	fulfilling	fulfil	VERB
gujaf-161	48	14	organization	organization	NOUN
gujaf-161	48	15	's	's	PART
gujaf-161	48	16	goals	goal	NOUN
gujaf-161	48	17	and	and	CCONJ
gujaf-161	48	18	objectives	objective	NOUN
gujaf-161	48	19	.	.	PUNCT
gujaf-161	49	1	they	they	PRON
gujaf-161	49	2	should	should	AUX
gujaf-161	49	3	guarantee	guarantee	VERB
gujaf-161	49	4	the	the	DET
gujaf-161	49	5	integrity	integrity	NOUN
gujaf-161	49	6	of	of	ADP
gujaf-161	49	7	financial	financial	ADJ
gujaf-161	49	8	information	information	NOUN
gujaf-161	49	9	and	and	CCONJ
gujaf-161	49	10	financial	financial	ADJ
gujaf-161	49	11	controls	control	NOUN
gujaf-161	49	12	,	,	PUNCT
gujaf-161	49	13	as	as	ADV
gujaf-161	49	14	well	well	ADV
gujaf-161	49	15	as	as	ADP
gujaf-161	49	16	the	the	DET
gujaf-161	49	17	robustness	robustness	NOUN
gujaf-161	49	18	and	and	CCONJ
gujaf-161	49	19	protection	protection	NOUN
gujaf-161	49	20	of	of	ADP
gujaf-161	49	21	risk	risk	NOUN
gujaf-161	49	22	management	management	NOUN
gujaf-161	49	23	systems	system	NOUN
gujaf-161	49	24	.	.	PUNCT
gujaf-161	50	1	they	they	PRON
gujaf-161	50	2	are	be	AUX
gujaf-161	50	3	in	in	ADP
gujaf-161	50	4	charge	charge	NOUN
gujaf-161	50	5	of	of	ADP
gujaf-161	50	6	deciding	decide	VERB
gujaf-161	50	7	the	the	DET
gujaf-161	50	8	proper	proper	ADJ
gujaf-161	50	9	levels	level	NOUN
gujaf-161	50	10	of	of	ADP
gujaf-161	50	11	executive	executive	ADJ
gujaf-161	50	12	director	director	NOUN
gujaf-161	50	13	salary	salary	NOUN
gujaf-161	50	14	,	,	PUNCT
gujaf-161	50	15	as	as	ADV
gujaf-161	50	16	well	well	ADV
gujaf-161	50	17	as	as	ADP
gujaf-161	50	18	hiring	hire	VERB
gujaf-161	50	19	and	and	CCONJ
gujaf-161	50	20	removing	remove	VERB
gujaf-161	50	21	executive	executive	ADJ
gujaf-161	50	22	directors	director	NOUN
gujaf-161	50	23	when	when	SCONJ
gujaf-161	50	24	necessary	necessary	ADJ
gujaf-161	50	25	.	.	PUNCT
gujaf-161	51	1	they	they	PRON
gujaf-161	51	2	are	be	AUX
gujaf-161	51	3	also	also	ADV
gujaf-161	51	4	in	in	ADP
gujaf-161	51	5	charge	charge	NOUN
gujaf-161	51	6	of	of	ADP
gujaf-161	51	7	ensuring	ensure	VERB
gujaf-161	51	8	the	the	DET
gujaf-161	51	9	quality	quality	NOUN
gujaf-161	51	10	of	of	ADP
gujaf-161	51	11	the	the	DET
gujaf-161	51	12	reported	report	VERB
gujaf-161	51	13	earnings	earning	NOUN
gujaf-161	51	14	and	and	CCONJ
gujaf-161	51	15	monitoring	monitor	VERB
gujaf-161	51	16	the	the	DET
gujaf-161	51	17	quality	quality	NOUN
gujaf-161	51	18	of	of	ADP
gujaf-161	51	19	the	the	DET
gujaf-161	51	20	information	information	NOUN
gujaf-161	51	21	contained	contain	VERB
gujaf-161	51	22	in	in	ADP
gujaf-161	51	23	financial	financial	ADJ
gujaf-161	51	24	statements	statement	NOUN
gujaf-161	51	25	.	.	PUNCT
gujaf-161	52	1	earnings	earning	NOUN
gujaf-161	52	2	are	be	AUX
gujaf-161	52	3	regarded	regard	VERB
gujaf-161	52	4	as	as	ADP
gujaf-161	52	5	the	the	DET
gujaf-161	52	6	most	most	ADV
gujaf-161	52	7	important	important	ADJ
gujaf-161	52	8	piece	piece	NOUN
gujaf-161	52	9	of	of	ADP
gujaf-161	52	10	information	information	NOUN
gujaf-161	52	11	that	that	PRON
gujaf-161	52	12	can	can	AUX
gujaf-161	52	13	help	help	VERB
gujaf-161	52	14	interested	interested	ADJ
gujaf-161	52	15	parties	party	NOUN
gujaf-161	52	16	make	make	VERB
gujaf-161	52	17	decisions	decision	NOUN
gujaf-161	52	18	.	.	PUNCT
gujaf-161	53	1	because	because	SCONJ
gujaf-161	53	2	the	the	DET
gujaf-161	53	3	earnings	earning	NOUN
gujaf-161	53	4	information	information	NOUN
gujaf-161	53	5	contained	contain	VERB
gujaf-161	53	6	in	in	ADP
gujaf-161	53	7	the	the	DET
gujaf-161	53	8	company	company	NOUN
gujaf-161	53	9	's	's	PART
gujaf-161	53	10	annual	annual	ADJ
gujaf-161	53	11	financial	financial	ADJ
gujaf-161	53	12	statements	statement	NOUN
gujaf-161	53	13	is	be	AUX
gujaf-161	53	14	so	so	ADV
gujaf-161	53	15	important	important	ADJ
gujaf-161	53	16	,	,	PUNCT
gujaf-161	53	17	managers	manager	NOUN
gujaf-161	53	18	will	will	AUX
gujaf-161	53	19	go	go	VERB
gujaf-161	53	20	to	to	ADP
gujaf-161	53	21	great	great	ADJ
gujaf-161	53	22	lengths	length	NOUN
gujaf-161	53	23	to	to	PART
gujaf-161	53	24	generate	generate	VERB
gujaf-161	53	25	financial	financial	ADJ
gujaf-161	53	26	statements	statement	NOUN
gujaf-161	53	27	that	that	PRON
gujaf-161	53	28	are	be	AUX
gujaf-161	53	29	attractive	attractive	ADJ
gujaf-161	53	30	to	to	ADP
gujaf-161	53	31	both	both	CCONJ
gujaf-161	53	32	internal	internal	ADJ
gujaf-161	53	33	and	and	CCONJ
gujaf-161	53	34	external	external	ADJ
gujaf-161	53	35	stakeholders	stakeholder	NOUN
gujaf-161	53	36	.	.	PUNCT
gujaf-161	54	1	earnings	earning	NOUN
gujaf-161	54	2	quality	quality	NOUN
gujaf-161	54	3	is	be	AUX
gujaf-161	54	4	used	use	VERB
gujaf-161	54	5	by	by	ADP
gujaf-161	54	6	investors	investor	NOUN
gujaf-161	54	7	to	to	PART
gujaf-161	54	8	evaluate	evaluate	VERB
gujaf-161	54	9	a	a	DET
gujaf-161	54	10	company	company	NOUN
gujaf-161	54	11	and	and	CCONJ
gujaf-161	54	12	make	make	VERB
gujaf-161	54	13	informed	informed	ADJ
gujaf-161	54	14	judgments	judgment	NOUN
gujaf-161	54	15	.	.	PUNCT
gujaf-161	55	1	as	as	ADP
gujaf-161	55	2	such	such	ADJ
gujaf-161	55	3	,	,	PUNCT
gujaf-161	55	4	when	when	SCONJ
gujaf-161	55	5	investors	investor	NOUN
gujaf-161	55	6	lack	lack	VERB
gujaf-161	55	7	access	access	NOUN
gujaf-161	55	8	to	to	ADP
gujaf-161	55	9	high	high	ADJ
gujaf-161	55	10	quality	quality	NOUN
gujaf-161	55	11	information	information	NOUN
gujaf-161	55	12	on	on	ADP
gujaf-161	55	13	a	a	DET
gujaf-161	55	14	company	company	NOUN
gujaf-161	55	15	's	's	PART
gujaf-161	55	16	earnings	earning	NOUN
gujaf-161	55	17	,	,	PUNCT
gujaf-161	55	18	they	they	PRON
gujaf-161	55	19	usually	usually	ADV
gujaf-161	55	20	charge	charge	VERB
gujaf-161	55	21	a	a	DET
gujaf-161	55	22	high	high	ADJ
gujaf-161	55	23	cost	cost	NOUN
gujaf-161	55	24	of	of	ADP
gujaf-161	55	25	capital	capital	NOUN
gujaf-161	55	26	to	to	PART
gujaf-161	55	27	compensate	compensate	VERB
gujaf-161	55	28	for	for	ADP
gujaf-161	55	29	the	the	DET
gujaf-161	55	30	risk	risk	NOUN
gujaf-161	55	31	,	,	PUNCT
gujaf-161	55	32	which	which	PRON
gujaf-161	55	33	may	may	AUX
gujaf-161	55	34	have	have	VERB
gujaf-161	55	35	a	a	DET
gujaf-161	55	36	negative	negative	ADJ
gujaf-161	55	37	impact	impact	NOUN
gujaf-161	55	38	on	on	ADP
gujaf-161	55	39	the	the	DET
gujaf-161	55	40	overall	overall	ADJ
gujaf-161	55	41	value	value	NOUN
gujaf-161	55	42	of	of	ADP
gujaf-161	55	43	the	the	DET
gujaf-161	55	44	company	company	NOUN
gujaf-161	55	45	(	(	PUNCT
gujaf-161	55	46	leuz	leuz	PROPN
gujaf-161	55	47	&	&	CCONJ
gujaf-161	55	48	verrecchia	verrecchia	PROPN
gujaf-161	55	49	,	,	PUNCT
gujaf-161	55	50	2004	2004	NUM
gujaf-161	55	51	)	)	PUNCT
gujaf-161	55	52	.	.	PUNCT
gujaf-161	56	1	2.1	2.1	NUM
gujaf-161	56	2	review	review	NOUN
gujaf-161	56	3	of	of	ADP
gujaf-161	56	4	related	related	ADJ
gujaf-161	56	5	empirical	empirical	ADJ
gujaf-161	56	6	literature	literature	NOUN
gujaf-161	56	7	the	the	DET
gujaf-161	56	8	impact	impact	NOUN
gujaf-161	56	9	of	of	ADP
gujaf-161	56	10	board	board	NOUN
gujaf-161	56	11	attributes	attribute	VERB
gujaf-161	56	12	on	on	ADP
gujaf-161	56	13	the	the	DET
gujaf-161	56	14	quality	quality	NOUN
gujaf-161	56	15	of	of	ADP
gujaf-161	56	16	earnings	earning	NOUN
gujaf-161	56	17	of	of	ADP
gujaf-161	56	18	nigerian	nigerian	ADJ
gujaf-161	56	19	conglomerate	conglomerate	NOUN
gujaf-161	56	20	firms	firm	NOUN
gujaf-161	56	21	was	be	AUX
gujaf-161	56	22	investigated	investigate	VERB
gujaf-161	56	23	by	by	ADP
gujaf-161	56	24	haruna	haruna	PROPN
gujaf-161	56	25	et	et	PROPN
gujaf-161	56	26	al	al	PROPN
gujaf-161	56	27	.	.	PROPN
gujaf-161	56	28	,	,	PUNCT
gujaf-161	56	29	(	(	PUNCT
gujaf-161	56	30	2018	2018	NUM
gujaf-161	56	31	)	)	PUNCT
gujaf-161	56	32	.	.	PUNCT
gujaf-161	57	1	to	to	PART
gujaf-161	57	2	collect	collect	VERB
gujaf-161	57	3	data	datum	NOUN
gujaf-161	57	4	from	from	ADP
gujaf-161	57	5	the	the	DET
gujaf-161	57	6	audited	audit	VERB
gujaf-161	57	7	accounts	account	NOUN
gujaf-161	57	8	,	,	PUNCT
gujaf-161	57	9	a	a	DET
gujaf-161	57	10	secondary	secondary	ADJ
gujaf-161	57	11	source	source	NOUN
gujaf-161	57	12	of	of	ADP
gujaf-161	57	13	data	datum	NOUN
gujaf-161	57	14	was	be	AUX
gujaf-161	57	15	utilised	utilise	VERB
gujaf-161	57	16	.	.	PUNCT
gujaf-161	58	1	two	two	NUM
gujaf-161	58	2	-	-	PUNCT
gujaf-161	58	3	step	step	NOUN
gujaf-161	58	4	regressions	regression	NOUN
gujaf-161	58	5	were	be	AUX
gujaf-161	58	6	employed	employ	VERB
gujaf-161	58	7	in	in	ADP
gujaf-161	58	8	order	order	NOUN
gujaf-161	58	9	to	to	PART
gujaf-161	58	10	assess	assess	VERB
gujaf-161	58	11	the	the	DET
gujaf-161	58	12	data	datum	NOUN
gujaf-161	58	13	.	.	PUNCT
gujaf-161	59	1	the	the	DET
gujaf-161	59	2	results	result	NOUN
gujaf-161	59	3	reveal	reveal	VERB
gujaf-161	59	4	that	that	SCONJ
gujaf-161	59	5	board	board	NOUN
gujaf-161	59	6	attribute	attribute	NOUN
gujaf-161	59	7	proxies	proxy	NOUN
gujaf-161	59	8	have	have	VERB
gujaf-161	59	9	a	a	DET
gujaf-161	59	10	significant	significant	ADJ
gujaf-161	59	11	impact	impact	NOUN
gujaf-161	59	12	on	on	ADP
gujaf-161	59	13	the	the	DET
gujaf-161	59	14	earnings	earning	NOUN
gujaf-161	59	15	quality	quality	NOUN
gujaf-161	59	16	of	of	ADP
gujaf-161	59	17	nigerian	nigerian	ADJ
gujaf-161	59	18	conglomerate	conglomerate	NOUN
gujaf-161	59	19	firms	firm	NOUN
gujaf-161	59	20	.	.	PUNCT
gujaf-161	60	1	this	this	PRON
gujaf-161	60	2	reveals	reveal	VERB
gujaf-161	60	3	that	that	SCONJ
gujaf-161	60	4	board	board	NOUN
gujaf-161	60	5	features	feature	NOUN
gujaf-161	60	6	are	be	AUX
gujaf-161	60	7	critical	critical	ADJ
gujaf-161	60	8	in	in	ADP
gujaf-161	60	9	minimizing	minimize	VERB
gujaf-161	60	10	unethical	unethical	ADJ
gujaf-161	60	11	managerial	managerial	ADJ
gujaf-161	60	12	behavior	behavior	NOUN
gujaf-161	60	13	and	and	CCONJ
gujaf-161	60	14	hence	hence	ADV
gujaf-161	60	15	increasing	increase	VERB
gujaf-161	60	16	earnings	earning	NOUN
gujaf-161	60	17	quality	quality	NOUN
gujaf-161	60	18	in	in	ADP
gujaf-161	60	19	nigerian	nigerian	ADJ
gujaf-161	60	20	conglomerate	conglomerate	NOUN
gujaf-161	60	21	companies	company	NOUN
gujaf-161	60	22	.	.	PUNCT
gujaf-161	61	1	egbunike	egbunike	PROPN
gujaf-161	61	2	and	and	CCONJ
gujaf-161	61	3	odum	odum	PROPN
gujaf-161	61	4	(	(	PUNCT
gujaf-161	61	5	2018	2018	NUM
gujaf-161	61	6	)	)	PUNCT
gujaf-161	61	7	also	also	ADV
gujaf-161	61	8	looked	look	VERB
gujaf-161	61	9	into	into	ADP
gujaf-161	61	10	the	the	DET
gujaf-161	61	11	impact	impact	NOUN
gujaf-161	61	12	of	of	ADP
gujaf-161	61	13	board	board	NOUN
gujaf-161	61	14	leadership	leadership	NOUN
gujaf-161	61	15	structure	structure	NOUN
gujaf-161	61	16	on	on	ADP
gujaf-161	61	17	the	the	DET
gujaf-161	61	18	quality	quality	NOUN
gujaf-161	61	19	of	of	ADP
gujaf-161	61	20	earnings	earning	NOUN
gujaf-161	61	21	in	in	ADP
gujaf-161	61	22	nigerian	nigerian	ADJ
gujaf-161	61	23	industries	industry	NOUN
gujaf-161	61	24	.	.	PUNCT
gujaf-161	62	1	a	a	DET
gujaf-161	62	2	secondary	secondary	ADJ
gujaf-161	62	3	source	source	NOUN
gujaf-161	62	4	of	of	ADP
gujaf-161	62	5	data	datum	NOUN
gujaf-161	62	6	collection	collection	NOUN
gujaf-161	62	7	was	be	AUX
gujaf-161	62	8	used	use	VERB
gujaf-161	62	9	to	to	PART
gujaf-161	62	10	obtain	obtain	VERB
gujaf-161	62	11	data	datum	NOUN
gujaf-161	62	12	from	from	ADP
gujaf-161	62	13	the	the	DET
gujaf-161	62	14	audited	audit	VERB
gujaf-161	62	15	accounts	account	NOUN
gujaf-161	62	16	.	.	PUNCT
gujaf-161	63	1	the	the	DET
gujaf-161	63	2	data	datum	NOUN
gujaf-161	63	3	was	be	AUX
gujaf-161	63	4	analyzed	analyze	VERB
gujaf-161	63	5	with	with	ADP
gujaf-161	63	6	the	the	DET
gujaf-161	63	7	use	use	NOUN
gujaf-161	63	8	of	of	ADP
gujaf-161	63	9	a	a	DET
gujaf-161	63	10	pooled	pool	VERB
gujaf-161	63	11	ols	ols	PROPN
gujaf-161	63	12	regression	regression	NOUN
gujaf-161	63	13	model	model	NOUN
gujaf-161	63	14	.	.	PUNCT
gujaf-161	64	1	the	the	DET
gujaf-161	64	2	findings	finding	NOUN
gujaf-161	64	3	show	show	VERB
gujaf-161	64	4	that	that	SCONJ
gujaf-161	64	5	the	the	DET
gujaf-161	64	6	size	size	NOUN
gujaf-161	64	7	and	and	CCONJ
gujaf-161	64	8	composition	composition	NOUN
gujaf-161	64	9	of	of	ADP
gujaf-161	64	10	the	the	DET
gujaf-161	64	11	board	board	NOUN
gujaf-161	64	12	of	of	ADP
gujaf-161	64	13	directors	director	NOUN
gujaf-161	64	14	have	have	VERB
gujaf-161	64	15	a	a	DET
gujaf-161	64	16	significant	significant	ADJ
gujaf-161	64	17	positive	positive	ADJ
gujaf-161	64	18	effect	effect	NOUN
gujaf-161	64	19	on	on	ADP
gujaf-161	64	20	the	the	DET
gujaf-161	64	21	earnings	earning	NOUN
gujaf-161	64	22	quality	quality	NOUN
gujaf-161	64	23	of	of	ADP
gujaf-161	64	24	nigerian	nigerian	ADJ
gujaf-161	64	25	manufacturing	manufacturing	NOUN
gujaf-161	64	26	companies	company	NOUN
gujaf-161	64	27	.	.	PUNCT
gujaf-161	65	1	also	also	ADV
gujaf-161	65	2	,	,	PUNCT
gujaf-161	65	3	tunji	tunji	PROPN
gujaf-161	65	4	et	et	PROPN
gujaf-161	65	5	al	al	PROPN
gujaf-161	65	6	.	.	PROPN
gujaf-161	65	7	,	,	PUNCT
gujaf-161	65	8	(	(	PUNCT
gujaf-161	65	9	2019	2019	NUM
gujaf-161	65	10	)	)	PUNCT
gujaf-161	65	11	investigated	investigate	VERB
gujaf-161	65	12	the	the	DET
gujaf-161	65	13	impact	impact	NOUN
gujaf-161	65	14	of	of	ADP
gujaf-161	65	15	corporate	corporate	ADJ
gujaf-161	65	16	governance	governance	NOUN
gujaf-161	65	17	on	on	ADP
gujaf-161	65	18	the	the	DET
gujaf-161	65	19	quality	quality	NOUN
gujaf-161	65	20	of	of	ADP
gujaf-161	65	21	reported	report	VERB
gujaf-161	65	22	earnings	earning	NOUN
gujaf-161	65	23	in	in	ADP
gujaf-161	65	24	nigerian	nigerian	ADJ
gujaf-161	65	25	deposit	deposit	NOUN
gujaf-161	65	26	money	money	NOUN
gujaf-161	65	27	banks	bank	NOUN
gujaf-161	65	28	.	.	PUNCT
gujaf-161	66	1	over	over	ADP
gujaf-161	66	2	a	a	DET
gujaf-161	66	3	ten	ten	NUM
gujaf-161	66	4	-	-	PUNCT
gujaf-161	66	5	year	year	NOUN
gujaf-161	66	6	period	period	NOUN
gujaf-161	66	7	,	,	PUNCT
gujaf-161	66	8	cross	cross	ADJ
gujaf-161	66	9	-	-	ADJ
gujaf-161	66	10	sectional	sectional	ADJ
gujaf-161	66	11	data	datum	NOUN
gujaf-161	66	12	were	be	AUX
gujaf-161	66	13	collected	collect	VERB
gujaf-161	66	14	from	from	ADP
gujaf-161	66	15	ten	ten	NUM
gujaf-161	66	16	(	(	PUNCT
gujaf-161	66	17	10	10	NUM
gujaf-161	66	18	)	)	PUNCT
gujaf-161	66	19	nigerian	nigerian	ADJ
gujaf-161	66	20	stock	stock	PROPN
gujaf-161	66	21	exchange	exchange	NOUN
gujaf-161	66	22	-	-	PUNCT
gujaf-161	66	23	listed	list	VERB
gujaf-161	66	24	deposit	deposit	NOUN
gujaf-161	66	25	money	money	NOUN
gujaf-161	66	26	banks	bank	NOUN
gujaf-161	66	27	(	(	PUNCT
gujaf-161	66	28	2008	2008	NUM
gujaf-161	66	29	-	-	SYM
gujaf-161	66	30	2017	2017	NUM
gujaf-161	66	31	)	)	PUNCT
gujaf-161	66	32	.	.	PUNCT
gujaf-161	67	1	both	both	DET
gujaf-161	67	2	descriptive	descriptive	ADJ
gujaf-161	67	3	and	and	CCONJ
gujaf-161	67	4	inferential	inferential	ADJ
gujaf-161	67	5	statistics	statistic	NOUN
gujaf-161	67	6	were	be	AUX
gujaf-161	67	7	used	use	VERB
gujaf-161	67	8	to	to	PART
gujaf-161	67	9	analyze	analyze	VERB
gujaf-161	67	10	the	the	DET
gujaf-161	67	11	data	datum	NOUN
gujaf-161	67	12	.	.	PUNCT
gujaf-161	68	1	as	as	ADP
gujaf-161	68	2	a	a	DET
gujaf-161	68	3	proxy	proxy	NOUN
gujaf-161	68	4	for	for	SCONJ
gujaf-161	68	5	reported	report	VERB
gujaf-161	68	6	5	5	NUM
gujaf-161	68	7	earnings	earning	NOUN
gujaf-161	68	8	quality	quality	NOUN
gujaf-161	68	9	,	,	PUNCT
gujaf-161	68	10	earnings	earning	NOUN
gujaf-161	68	11	predictability	predictability	NOUN
gujaf-161	68	12	was	be	AUX
gujaf-161	68	13	utilized	utilize	VERB
gujaf-161	68	14	,	,	PUNCT
gujaf-161	68	15	while	while	SCONJ
gujaf-161	68	16	board	board	NOUN
gujaf-161	68	17	size	size	NOUN
gujaf-161	68	18	,	,	PUNCT
gujaf-161	68	19	board	board	NOUN
gujaf-161	68	20	independence	independence	NOUN
gujaf-161	68	21	,	,	PUNCT
gujaf-161	68	22	and	and	CCONJ
gujaf-161	68	23	foreign	foreign	ADJ
gujaf-161	68	24	directorship	directorship	NOUN
gujaf-161	68	25	were	be	AUX
gujaf-161	68	26	proxies	proxy	NOUN
gujaf-161	68	27	for	for	ADP
gujaf-161	68	28	corporate	corporate	ADJ
gujaf-161	68	29	governance	governance	NOUN
gujaf-161	68	30	.	.	PUNCT
gujaf-161	69	1	the	the	DET
gujaf-161	69	2	study	study	NOUN
gujaf-161	69	3	discovered	discover	VERB
gujaf-161	69	4	that	that	SCONJ
gujaf-161	69	5	board	board	NOUN
gujaf-161	69	6	size	size	NOUN
gujaf-161	69	7	has	have	VERB
gujaf-161	69	8	a	a	DET
gujaf-161	69	9	positive	positive	ADJ
gujaf-161	69	10	and	and	CCONJ
gujaf-161	69	11	insignificant	insignificant	ADJ
gujaf-161	69	12	relationship	relationship	NOUN
gujaf-161	69	13	with	with	ADP
gujaf-161	69	14	earnings	earning	NOUN
gujaf-161	69	15	quality	quality	NOUN
gujaf-161	69	16	;	;	PUNCT
gujaf-161	69	17	board	board	NOUN
gujaf-161	69	18	independence	independence	NOUN
gujaf-161	69	19	has	have	VERB
gujaf-161	69	20	a	a	DET
gujaf-161	69	21	negative	negative	ADJ
gujaf-161	69	22	but	but	CCONJ
gujaf-161	69	23	insignificant	insignificant	ADJ
gujaf-161	69	24	association	association	NOUN
gujaf-161	69	25	with	with	ADP
gujaf-161	69	26	earnings	earning	NOUN
gujaf-161	69	27	quality	quality	NOUN
gujaf-161	69	28	;	;	PUNCT
gujaf-161	69	29	and	and	CCONJ
gujaf-161	69	30	firm	firm	ADJ
gujaf-161	69	31	size	size	NOUN
gujaf-161	69	32	has	have	VERB
gujaf-161	69	33	a	a	DET
gujaf-161	69	34	negative	negative	ADJ
gujaf-161	69	35	and	and	CCONJ
gujaf-161	69	36	insignificant	insignificant	ADJ
gujaf-161	69	37	association	association	NOUN
gujaf-161	69	38	with	with	ADP
gujaf-161	69	39	earnings	earning	NOUN
gujaf-161	69	40	quality	quality	NOUN
gujaf-161	69	41	.	.	PUNCT
gujaf-161	70	1	the	the	DET
gujaf-161	70	2	research	research	NOUN
gujaf-161	70	3	was	be	AUX
gujaf-161	70	4	conducted	conduct	VERB
gujaf-161	70	5	in	in	ADP
gujaf-161	70	6	the	the	DET
gujaf-161	70	7	banking	banking	NOUN
gujaf-161	70	8	industry	industry	NOUN
gujaf-161	70	9	.	.	PUNCT
gujaf-161	71	1	thus	thus	ADV
gujaf-161	71	2	,	,	PUNCT
gujaf-161	71	3	the	the	DET
gujaf-161	71	4	financial	financial	ADJ
gujaf-161	71	5	sector	sector	NOUN
gujaf-161	71	6	was	be	AUX
gujaf-161	71	7	utilized	utilize	VERB
gujaf-161	71	8	in	in	ADP
gujaf-161	71	9	this	this	DET
gujaf-161	71	10	study	study	NOUN
gujaf-161	71	11	,	,	PUNCT
gujaf-161	71	12	with	with	ADP
gujaf-161	71	13	a	a	DET
gujaf-161	71	14	focus	focus	NOUN
gujaf-161	71	15	on	on	ADP
gujaf-161	71	16	nigerian	nigerian	ADJ
gujaf-161	71	17	insurance	insurance	NOUN
gujaf-161	71	18	companies	company	NOUN
gujaf-161	71	19	.	.	PUNCT
gujaf-161	72	1	in	in	ADP
gujaf-161	72	2	their	their	PRON
gujaf-161	72	3	work	work	NOUN
gujaf-161	72	4	,	,	PUNCT
gujaf-161	72	5	rajeevan	rajeevan	NOUN
gujaf-161	72	6	and	and	CCONJ
gujaf-161	72	7	ajward	ajward	NOUN
gujaf-161	72	8	(	(	PUNCT
gujaf-161	72	9	2019	2019	NUM
gujaf-161	72	10	)	)	PUNCT
gujaf-161	72	11	investigated	investigate	VERB
gujaf-161	72	12	the	the	DET
gujaf-161	72	13	impact	impact	NOUN
gujaf-161	72	14	of	of	ADP
gujaf-161	72	15	designated	designate	VERB
gujaf-161	72	16	corporate	corporate	ADJ
gujaf-161	72	17	governance	governance	NOUN
gujaf-161	72	18	characteristics	characteristic	NOUN
gujaf-161	72	19	and	and	CCONJ
gujaf-161	72	20	the	the	DET
gujaf-161	72	21	degree	degree	NOUN
gujaf-161	72	22	of	of	ADP
gujaf-161	72	23	earnings	earning	NOUN
gujaf-161	72	24	management	management	NOUN
gujaf-161	72	25	in	in	ADP
gujaf-161	72	26	a	a	DET
gujaf-161	72	27	sample	sample	NOUN
gujaf-161	72	28	of	of	ADP
gujaf-161	72	29	sri	sri	PROPN
gujaf-161	72	30	lankan	lankan	PROPN
gujaf-161	72	31	public	public	ADJ
gujaf-161	72	32	companies	company	NOUN
gujaf-161	72	33	.	.	PUNCT
gujaf-161	73	1	a	a	DET
gujaf-161	73	2	total	total	NOUN
gujaf-161	73	3	of	of	ADP
gujaf-161	73	4	70	70	NUM
gujaf-161	73	5	colombo	colombo	NOUN
gujaf-161	73	6	stock	stock	NOUN
gujaf-161	73	7	exchange	exchange	NOUN
gujaf-161	73	8	(	(	PUNCT
gujaf-161	73	9	cse	cse	NOUN
gujaf-161	73	10	)	)	PUNCT
gujaf-161	73	11	listed	list	VERB
gujaf-161	73	12	companies	company	NOUN
gujaf-161	73	13	were	be	AUX
gujaf-161	73	14	chosen	choose	VERB
gujaf-161	73	15	based	base	VERB
gujaf-161	73	16	on	on	ADP
gujaf-161	73	17	their	their	PRON
gujaf-161	73	18	highest	high	ADJ
gujaf-161	73	19	market	market	NOUN
gujaf-161	73	20	capitalization	capitalization	NOUN
gujaf-161	73	21	from	from	ADP
gujaf-161	73	22	2015	2015	NUM
gujaf-161	73	23	to	to	ADP
gujaf-161	73	24	2017	2017	NUM
gujaf-161	73	25	and	and	CCONJ
gujaf-161	73	26	represented	represent	VERB
gujaf-161	73	27	the	the	DET
gujaf-161	73	28	beverage	beverage	NOUN
gujaf-161	73	29	,	,	PUNCT
gujaf-161	73	30	food	food	NOUN
gujaf-161	73	31	and	and	CCONJ
gujaf-161	73	32	tobacco	tobacco	NOUN
gujaf-161	73	33	,	,	PUNCT
gujaf-161	73	34	diversified	diversified	ADJ
gujaf-161	73	35	,	,	PUNCT
gujaf-161	73	36	hotel	hotel	NOUN
gujaf-161	73	37	and	and	CCONJ
gujaf-161	73	38	travel	travel	NOUN
gujaf-161	73	39	,	,	PUNCT
gujaf-161	73	40	manufacturing	manufacturing	NOUN
gujaf-161	73	41	,	,	PUNCT
gujaf-161	73	42	oil	oil	NOUN
gujaf-161	73	43	palms	palm	NOUN
gujaf-161	73	44	,	,	PUNCT
gujaf-161	73	45	and	and	CCONJ
gujaf-161	73	46	health	health	NOUN
gujaf-161	73	47	care	care	NOUN
gujaf-161	73	48	sectors	sector	NOUN
gujaf-161	73	49	,	,	PUNCT
gujaf-161	73	50	accounting	account	VERB
gujaf-161	73	51	for	for	ADP
gujaf-161	73	52	59.9	59.9	NUM
gujaf-161	73	53	%	%	NOUN
gujaf-161	73	54	of	of	ADP
gujaf-161	73	55	the	the	DET
gujaf-161	73	56	cse	cse	NOUN
gujaf-161	73	57	's	's	PART
gujaf-161	73	58	total	total	ADJ
gujaf-161	73	59	market	market	NOUN
gujaf-161	73	60	capitalization	capitalization	NOUN
gujaf-161	73	61	.	.	PUNCT
gujaf-161	74	1	the	the	DET
gujaf-161	74	2	study	study	NOUN
gujaf-161	74	3	discovered	discover	VERB
gujaf-161	74	4	a	a	DET
gujaf-161	74	5	connection	connection	NOUN
gujaf-161	74	6	between	between	ADP
gujaf-161	74	7	board	board	NOUN
gujaf-161	74	8	independence	independence	NOUN
gujaf-161	74	9	and	and	CCONJ
gujaf-161	74	10	earnings	earning	NOUN
gujaf-161	74	11	management	management	NOUN
gujaf-161	74	12	that	that	PRON
gujaf-161	74	13	was	be	AUX
gujaf-161	74	14	both	both	CCONJ
gujaf-161	74	15	positive	positive	ADJ
gujaf-161	74	16	and	and	CCONJ
gujaf-161	74	17	significant	significant	ADJ
gujaf-161	74	18	.	.	PUNCT
gujaf-161	75	1	however	however	ADV
gujaf-161	75	2	,	,	PUNCT
gujaf-161	75	3	it	it	PRON
gujaf-161	75	4	could	could	AUX
gujaf-161	75	5	not	not	PART
gujaf-161	75	6	find	find	VERB
gujaf-161	75	7	any	any	DET
gujaf-161	75	8	significant	significant	ADJ
gujaf-161	75	9	effect	effect	NOUN
gujaf-161	75	10	of	of	ADP
gujaf-161	75	11	board	board	NOUN
gujaf-161	75	12	size	size	NOUN
gujaf-161	75	13	and	and	CCONJ
gujaf-161	75	14	meetings	meeting	NOUN
gujaf-161	75	15	on	on	ADP
gujaf-161	75	16	earnings	earning	NOUN
gujaf-161	75	17	management	management	NOUN
gujaf-161	75	18	.	.	PUNCT
gujaf-161	76	1	furthermore	furthermore	ADV
gujaf-161	76	2	,	,	PUNCT
gujaf-161	76	3	schrawat	schrawat	VERB
gujaf-161	76	4	et	et	PROPN
gujaf-161	76	5	al	al	PROPN
gujaf-161	76	6	.	.	PROPN
gujaf-161	77	1	(	(	PUNCT
gujaf-161	77	2	2019	2019	NUM
gujaf-161	77	3	)	)	PUNCT
gujaf-161	77	4	focused	focus	VERB
gujaf-161	77	5	on	on	ADP
gujaf-161	77	6	the	the	DET
gujaf-161	77	7	impact	impact	NOUN
gujaf-161	77	8	of	of	ADP
gujaf-161	77	9	corporate	corporate	ADJ
gujaf-161	77	10	governance	governance	NOUN
gujaf-161	77	11	on	on	ADP
gujaf-161	77	12	india	india	PROPN
gujaf-161	77	13	's	's	PART
gujaf-161	77	14	earnings	earning	NOUN
gujaf-161	77	15	management	management	NOUN
gujaf-161	77	16	practices	practice	NOUN
gujaf-161	77	17	on	on	ADP
gujaf-161	77	18	1613	1613	NUM
gujaf-161	77	19	non	non	ADJ
gujaf-161	77	20	-	-	ADJ
gujaf-161	77	21	financial	financial	ADJ
gujaf-161	77	22	organizations	organization	NOUN
gujaf-161	77	23	in	in	ADP
gujaf-161	77	24	the	the	DET
gujaf-161	77	25	indian	indian	ADJ
gujaf-161	77	26	sub	sub	NOUN
gujaf-161	77	27	-	-	NOUN
gujaf-161	77	28	continent	continent	NOUN
gujaf-161	77	29	;	;	PUNCT
gujaf-161	77	30	they	they	PRON
gujaf-161	77	31	used	use	VERB
gujaf-161	77	32	random	random	ADJ
gujaf-161	77	33	-	-	PUNCT
gujaf-161	77	34	effect	effect	NOUN
gujaf-161	77	35	point	point	NOUN
gujaf-161	77	36	estimates	estimate	NOUN
gujaf-161	77	37	.	.	PUNCT
gujaf-161	78	1	the	the	DET
gujaf-161	78	2	data	datum	NOUN
gujaf-161	78	3	was	be	AUX
gujaf-161	78	4	collected	collect	VERB
gujaf-161	78	5	between	between	ADP
gujaf-161	78	6	2004	2004	NUM
gujaf-161	78	7	and	and	CCONJ
gujaf-161	78	8	2018	2018	NUM
gujaf-161	78	9	.	.	PUNCT
gujaf-161	79	1	the	the	DET
gujaf-161	79	2	study	study	NOUN
gujaf-161	79	3	looked	look	VERB
gujaf-161	79	4	at	at	ADP
gujaf-161	79	5	four	four	NUM
gujaf-161	79	6	different	different	ADJ
gujaf-161	79	7	aspects	aspect	NOUN
gujaf-161	79	8	of	of	ADP
gujaf-161	79	9	corporate	corporate	ADJ
gujaf-161	79	10	governance	governance	NOUN
gujaf-161	79	11	:	:	PUNCT
gujaf-161	79	12	board	board	NOUN
gujaf-161	79	13	size	size	NOUN
gujaf-161	79	14	,	,	PUNCT
gujaf-161	79	15	ceo	ceo	NOUN
gujaf-161	79	16	–	–	PUNCT
gujaf-161	79	17	chair	chair	NOUN
gujaf-161	79	18	duality	duality	NOUN
gujaf-161	79	19	,	,	PUNCT
gujaf-161	79	20	managerial	managerial	ADJ
gujaf-161	79	21	ownership	ownership	NOUN
gujaf-161	79	22	,	,	PUNCT
gujaf-161	79	23	and	and	CCONJ
gujaf-161	79	24	audit	audit	NOUN
gujaf-161	79	25	committee	committee	NOUN
gujaf-161	79	26	independence	independence	NOUN
gujaf-161	79	27	,	,	PUNCT
gujaf-161	79	28	with	with	ADP
gujaf-161	79	29	discretionary	discretionary	ADJ
gujaf-161	79	30	accruals	accrual	NOUN
gujaf-161	79	31	serving	serve	VERB
gujaf-161	79	32	as	as	ADP
gujaf-161	79	33	a	a	DET
gujaf-161	79	34	stepping	stepping	ADJ
gujaf-161	79	35	stone	stone	NOUN
gujaf-161	79	36	for	for	ADP
gujaf-161	79	37	determining	determine	VERB
gujaf-161	79	38	income	income	NOUN
gujaf-161	79	39	misappropriation	misappropriation	NOUN
gujaf-161	79	40	.	.	PUNCT
gujaf-161	80	1	the	the	DET
gujaf-161	80	2	modified	modify	VERB
gujaf-161	80	3	jones	jones	PROPN
gujaf-161	80	4	model	model	PROPN
gujaf-161	80	5	(	(	PUNCT
gujaf-161	80	6	dechow	dechow	X
gujaf-161	80	7	et	et	PROPN
gujaf-161	80	8	al	al	PROPN
gujaf-161	80	9	.	.	PROPN
gujaf-161	80	10	,	,	PUNCT
gujaf-161	80	11	1995	1995	NUM
gujaf-161	80	12	)	)	PUNCT
gujaf-161	80	13	was	be	AUX
gujaf-161	80	14	used	use	VERB
gujaf-161	80	15	to	to	PART
gujaf-161	80	16	generate	generate	VERB
gujaf-161	80	17	the	the	DET
gujaf-161	80	18	results	result	NOUN
gujaf-161	80	19	for	for	ADP
gujaf-161	80	20	this	this	PRON
gujaf-161	80	21	.	.	PUNCT
gujaf-161	81	1	the	the	DET
gujaf-161	81	2	empirical	empirical	ADJ
gujaf-161	81	3	findings	finding	NOUN
gujaf-161	81	4	are	be	AUX
gujaf-161	81	5	consistent	consistent	ADJ
gujaf-161	81	6	with	with	ADP
gujaf-161	81	7	the	the	DET
gujaf-161	81	8	corporate	corporate	ADJ
gujaf-161	81	9	governance	governance	NOUN
gujaf-161	81	10	concept	concept	NOUN
gujaf-161	81	11	.	.	PUNCT
gujaf-161	82	1	the	the	DET
gujaf-161	82	2	size	size	NOUN
gujaf-161	82	3	of	of	ADP
gujaf-161	82	4	the	the	DET
gujaf-161	82	5	board	board	NOUN
gujaf-161	82	6	of	of	ADP
gujaf-161	82	7	directors	director	NOUN
gujaf-161	82	8	,	,	PUNCT
gujaf-161	82	9	which	which	PRON
gujaf-161	82	10	is	be	AUX
gujaf-161	82	11	one	one	NUM
gujaf-161	82	12	of	of	ADP
gujaf-161	82	13	the	the	DET
gujaf-161	82	14	corporate	corporate	ADJ
gujaf-161	82	15	administration	administration	NOUN
gujaf-161	82	16	features	feature	NOUN
gujaf-161	82	17	,	,	PUNCT
gujaf-161	82	18	was	be	AUX
gujaf-161	82	19	found	find	VERB
gujaf-161	82	20	to	to	PART
gujaf-161	82	21	have	have	VERB
gujaf-161	82	22	no	no	DET
gujaf-161	82	23	influence	influence	NOUN
gujaf-161	82	24	on	on	ADP
gujaf-161	82	25	earnings	earning	NOUN
gujaf-161	82	26	management	management	NOUN
gujaf-161	82	27	.	.	PUNCT
gujaf-161	83	1	the	the	DET
gujaf-161	83	2	analysis	analysis	NOUN
gujaf-161	83	3	confirms	confirm	VERB
gujaf-161	83	4	that	that	SCONJ
gujaf-161	83	5	in	in	ADP
gujaf-161	83	6	emerging	emerge	VERB
gujaf-161	83	7	countries	country	NOUN
gujaf-161	83	8	,	,	PUNCT
gujaf-161	83	9	corporate	corporate	ADJ
gujaf-161	83	10	governance	governance	NOUN
gujaf-161	83	11	essential	essential	ADJ
gujaf-161	83	12	have	have	VERB
gujaf-161	83	13	a	a	DET
gujaf-161	83	14	detrimental	detrimental	ADJ
gujaf-161	83	15	impact	impact	NOUN
gujaf-161	83	16	on	on	ADP
gujaf-161	83	17	the	the	DET
gujaf-161	83	18	problem	problem	NOUN
gujaf-161	83	19	of	of	ADP
gujaf-161	83	20	earnings	earning	NOUN
gujaf-161	83	21	manipulation	manipulation	NOUN
gujaf-161	83	22	.	.	PUNCT
gujaf-161	84	1	the	the	DET
gujaf-161	84	2	importance	importance	NOUN
gujaf-161	84	3	of	of	ADP
gujaf-161	84	4	the	the	DET
gujaf-161	84	5	study	study	NOUN
gujaf-161	84	6	is	be	AUX
gujaf-161	84	7	heightened	heighten	VERB
gujaf-161	84	8	by	by	ADP
gujaf-161	84	9	the	the	DET
gujaf-161	84	10	predominance	predominance	NOUN
gujaf-161	84	11	of	of	ADP
gujaf-161	84	12	the	the	DET
gujaf-161	84	13	so	so	ADV
gujaf-161	84	14	-	-	PUNCT
gujaf-161	84	15	called	call	VERB
gujaf-161	84	16	"	"	PUNCT
gujaf-161	84	17	interest	interest	NOUN
gujaf-161	84	18	conflict	conflict	NOUN
gujaf-161	84	19	"	"	PUNCT
gujaf-161	84	20	between	between	ADP
gujaf-161	84	21	minority	minority	NOUN
gujaf-161	84	22	and	and	CCONJ
gujaf-161	84	23	majority	majority	NOUN
gujaf-161	84	24	shareholders	shareholder	NOUN
gujaf-161	84	25	in	in	ADP
gujaf-161	84	26	emerging	emerge	VERB
gujaf-161	84	27	nations	nation	NOUN
gujaf-161	84	28	like	like	ADP
gujaf-161	84	29	india	india	PROPN
gujaf-161	84	30	,	,	PUNCT
gujaf-161	84	31	as	as	SCONJ
gujaf-161	84	32	opposed	oppose	VERB
gujaf-161	84	33	to	to	ADP
gujaf-161	84	34	between	between	ADP
gujaf-161	84	35	executives	executive	NOUN
gujaf-161	84	36	and	and	CCONJ
gujaf-161	84	37	proprietors	proprietor	NOUN
gujaf-161	84	38	.	.	PUNCT
gujaf-161	85	1	in	in	ADP
gujaf-161	85	2	malaysia	malaysia	PROPN
gujaf-161	85	3	,	,	PUNCT
gujaf-161	85	4	hashim	hashim	PROPN
gujaf-161	85	5	et	et	PROPN
gujaf-161	85	6	al	al	PROPN
gujaf-161	85	7	.	.	PROPN
gujaf-161	86	1	(	(	PUNCT
gujaf-161	86	2	2019	2019	NUM
gujaf-161	86	3	)	)	PUNCT
gujaf-161	86	4	studied	study	VERB
gujaf-161	86	5	the	the	DET
gujaf-161	86	6	link	link	NOUN
gujaf-161	86	7	between	between	ADP
gujaf-161	86	8	board	board	NOUN
gujaf-161	86	9	diversity	diversity	NOUN
gujaf-161	86	10	and	and	CCONJ
gujaf-161	86	11	earnings	earning	NOUN
gujaf-161	86	12	quality	quality	NOUN
gujaf-161	86	13	in	in	ADP
gujaf-161	86	14	companies	company	NOUN
gujaf-161	86	15	listed	list	VERB
gujaf-161	86	16	on	on	ADP
gujaf-161	86	17	the	the	DET
gujaf-161	86	18	bursa	bursa	NOUN
gujaf-161	86	19	malaysia	malaysia	PROPN
gujaf-161	86	20	main	main	ADJ
gujaf-161	86	21	market	market	NOUN
gujaf-161	86	22	.	.	PUNCT
gujaf-161	87	1	malaysia	malaysia	PROPN
gujaf-161	87	2	is	be	AUX
gujaf-161	87	3	a	a	DET
gujaf-161	87	4	country	country	NOUN
gujaf-161	87	5	having	have	VERB
gujaf-161	87	6	a	a	DET
gujaf-161	87	7	diverse	diverse	ADJ
gujaf-161	87	8	population	population	NOUN
gujaf-161	87	9	of	of	ADP
gujaf-161	87	10	ethnic	ethnic	ADJ
gujaf-161	87	11	and	and	CCONJ
gujaf-161	87	12	cultural	cultural	ADJ
gujaf-161	87	13	backgrounds	background	NOUN
gujaf-161	87	14	,	,	PUNCT
gujaf-161	87	15	which	which	PRON
gujaf-161	87	16	may	may	AUX
gujaf-161	87	17	have	have	VERB
gujaf-161	87	18	a	a	DET
gujaf-161	87	19	positive	positive	ADJ
gujaf-161	87	20	effect	effect	NOUN
gujaf-161	87	21	on	on	ADP
gujaf-161	87	22	earning	earn	VERB
gujaf-161	87	23	quality	quality	NOUN
gujaf-161	87	24	.	.	PUNCT
gujaf-161	88	1	they	they	PRON
gujaf-161	88	2	also	also	ADV
gujaf-161	88	3	looked	look	VERB
gujaf-161	88	4	into	into	ADP
gujaf-161	88	5	whether	whether	SCONJ
gujaf-161	88	6	the	the	DET
gujaf-161	88	7	internal	internal	ADJ
gujaf-161	88	8	audit	audit	NOUN
gujaf-161	88	9	role	role	NOUN
gujaf-161	88	10	was	be	AUX
gujaf-161	88	11	done	do	VERB
gujaf-161	88	12	in	in	ADP
gujaf-161	88	13	-	-	PUNCT
gujaf-161	88	14	house	house	NOUN
gujaf-161	88	15	or	or	CCONJ
gujaf-161	88	16	outsourced	outsource	VERB
gujaf-161	88	17	as	as	ADP
gujaf-161	88	18	a	a	DET
gujaf-161	88	19	measure	measure	NOUN
gujaf-161	88	20	to	to	PART
gujaf-161	88	21	improve	improve	VERB
gujaf-161	88	22	the	the	DET
gujaf-161	88	23	firms	firm	NOUN
gujaf-161	88	24	'	'	PART
gujaf-161	88	25	earnings	earning	NOUN
gujaf-161	88	26	quality	quality	NOUN
gujaf-161	88	27	.	.	PUNCT
gujaf-161	89	1	the	the	DET
gujaf-161	89	2	earning	earn	VERB
gujaf-161	89	3	quality	quality	NOUN
gujaf-161	89	4	of	of	ADP
gujaf-161	89	5	the	the	DET
gujaf-161	89	6	sample	sample	NOUN
gujaf-161	89	7	companies	company	NOUN
gujaf-161	89	8	was	be	AUX
gujaf-161	89	9	found	find	VERB
gujaf-161	89	10	to	to	PART
gujaf-161	89	11	be	be	AUX
gujaf-161	89	12	significantly	significantly	ADV
gujaf-161	89	13	impacted	impact	VERB
gujaf-161	89	14	by	by	ADP
gujaf-161	89	15	nationality	nationality	NOUN
gujaf-161	89	16	,	,	PUNCT
gujaf-161	89	17	diversity	diversity	NOUN
gujaf-161	89	18	,	,	PUNCT
gujaf-161	89	19	and	and	CCONJ
gujaf-161	89	20	ethnicity	ethnicity	NOUN
gujaf-161	89	21	diversity	diversity	NOUN
gujaf-161	89	22	.	.	PUNCT
gujaf-161	90	1	gender	gender	NOUN
gujaf-161	90	2	and	and	CCONJ
gujaf-161	90	3	age	age	NOUN
gujaf-161	90	4	diversities	diversity	NOUN
gujaf-161	90	5	,	,	PUNCT
gujaf-161	90	6	on	on	ADP
gujaf-161	90	7	the	the	DET
gujaf-161	90	8	other	other	ADJ
gujaf-161	90	9	hand	hand	NOUN
gujaf-161	90	10	,	,	PUNCT
gujaf-161	90	11	had	have	VERB
gujaf-161	90	12	no	no	DET
gujaf-161	90	13	discernible	discernible	ADJ
gujaf-161	90	14	impact	impact	NOUN
gujaf-161	90	15	on	on	ADP
gujaf-161	90	16	the	the	DET
gujaf-161	90	17	quality	quality	NOUN
gujaf-161	90	18	of	of	ADP
gujaf-161	90	19	earnings	earning	NOUN
gujaf-161	90	20	.	.	PUNCT
gujaf-161	91	1	in	in	ADP
gujaf-161	91	2	related	related	ADJ
gujaf-161	91	3	study	study	NOUN
gujaf-161	91	4	,	,	PUNCT
gujaf-161	91	5	debnath	debnath	PROPN
gujaf-161	91	6	et	et	PROPN
gujaf-161	91	7	al	al	PROPN
gujaf-161	91	8	.	.	PROPN
gujaf-161	92	1	(	(	PUNCT
gujaf-161	92	2	2019	2019	NUM
gujaf-161	92	3	)	)	PUNCT
gujaf-161	92	4	investigated	investigate	VERB
gujaf-161	92	5	the	the	DET
gujaf-161	92	6	relationship	relationship	NOUN
gujaf-161	92	7	between	between	ADP
gujaf-161	92	8	female	female	ADJ
gujaf-161	92	9	board	board	NOUN
gujaf-161	92	10	membership	membership	NOUN
gujaf-161	92	11	and	and	CCONJ
gujaf-161	92	12	real	real	ADJ
gujaf-161	92	13	earnings	earning	NOUN
gujaf-161	92	14	management	management	NOUN
gujaf-161	92	15	in	in	ADP
gujaf-161	92	16	the	the	DET
gujaf-161	92	17	setting	setting	NOUN
gujaf-161	92	18	of	of	ADP
gujaf-161	92	19	an	an	DET
gujaf-161	92	20	emerging	emerge	VERB
gujaf-161	92	21	economy	economy	NOUN
gujaf-161	92	22	in	in	ADP
gujaf-161	92	23	bangladesh	bangladesh	NOUN
gujaf-161	92	24	.	.	PUNCT
gujaf-161	93	1	during	during	ADP
gujaf-161	93	2	the	the	DET
gujaf-161	93	3	years	year	NOUN
gujaf-161	93	4	2000	2000	NUM
gujaf-161	93	5	-	-	SYM
gujaf-161	93	6	2017	2017	NUM
gujaf-161	93	7	,	,	PUNCT
gujaf-161	93	8	the	the	DET
gujaf-161	93	9	study	study	NOUN
gujaf-161	93	10	used	use	VERB
gujaf-161	93	11	a	a	DET
gujaf-161	93	12	sample	sample	NOUN
gujaf-161	93	13	of	of	ADP
gujaf-161	93	14	2193	2193	NUM
gujaf-161	93	15	firm	firm	ADJ
gujaf-161	93	16	-	-	PUNCT
gujaf-161	93	17	year	year	NOUN
gujaf-161	93	18	observations	observation	NOUN
gujaf-161	93	19	listed	list	VERB
gujaf-161	93	20	on	on	ADP
gujaf-161	93	21	the	the	DET
gujaf-161	93	22	dhaka	dhaka	PROPN
gujaf-161	93	23	stock	stock	PROPN
gujaf-161	93	24	exchange	exchange	PROPN
gujaf-161	93	25	.	.	PUNCT
gujaf-161	94	1	the	the	DET
gujaf-161	94	2	existence	existence	NOUN
gujaf-161	94	3	and	and	CCONJ
gujaf-161	94	4	proportion	proportion	NOUN
gujaf-161	94	5	of	of	ADP
gujaf-161	94	6	female	female	ADJ
gujaf-161	94	7	directors	director	NOUN
gujaf-161	94	8	on	on	ADP
gujaf-161	94	9	the	the	DET
gujaf-161	94	10	board	board	NOUN
gujaf-161	94	11	,	,	PUNCT
gujaf-161	94	12	as	as	ADV
gujaf-161	94	13	well	well	ADV
gujaf-161	94	14	as	as	ADP
gujaf-161	94	15	the	the	DET
gujaf-161	94	16	presence	presence	NOUN
gujaf-161	94	17	of	of	ADP
gujaf-161	94	18	independent	independent	ADJ
gujaf-161	94	19	female	female	ADJ
gujaf-161	94	20	directors	director	NOUN
gujaf-161	94	21	,	,	PUNCT
gujaf-161	94	22	are	be	AUX
gujaf-161	94	23	all	all	PRON
gujaf-161	94	24	positively	positively	ADV
gujaf-161	94	25	associated	associate	VERB
gujaf-161	94	26	with	with	ADP
gujaf-161	94	27	real	real	ADJ
gujaf-161	94	28	earnings	earning	NOUN
gujaf-161	94	29	management	management	NOUN
gujaf-161	94	30	,	,	PUNCT
gujaf-161	94	31	according	accord	VERB
gujaf-161	94	32	to	to	ADP
gujaf-161	94	33	their	their	PRON
gujaf-161	94	34	research	research	NOUN
gujaf-161	94	35	.	.	PUNCT
gujaf-161	95	1	therefore	therefore	ADV
gujaf-161	95	2	,	,	PUNCT
gujaf-161	95	3	enterprises	enterprise	NOUN
gujaf-161	95	4	with	with	ADP
gujaf-161	95	5	female	female	ADJ
gujaf-161	95	6	directors	director	NOUN
gujaf-161	95	7	are	be	AUX
gujaf-161	95	8	more	more	ADV
gujaf-161	95	9	likely	likely	ADJ
gujaf-161	95	10	to	to	PART
gujaf-161	95	11	engage	engage	VERB
gujaf-161	95	12	in	in	ADP
gujaf-161	95	13	higher	high	ADJ
gujaf-161	95	14	degrees	degree	NOUN
gujaf-161	95	15	of	of	ADP
gujaf-161	95	16	earnings	earning	NOUN
gujaf-161	95	17	management	management	NOUN
gujaf-161	95	18	,	,	PUNCT
gujaf-161	95	19	such	such	ADJ
gujaf-161	95	20	6	6	NUM
gujaf-161	95	21	as	as	ADP
gujaf-161	95	22	reduced	reduce	VERB
gujaf-161	95	23	-	-	PUNCT
gujaf-161	95	24	price	price	NOUN
gujaf-161	95	25	discounts	discount	NOUN
gujaf-161	95	26	,	,	PUNCT
gujaf-161	95	27	unfavorable	unfavorable	ADJ
gujaf-161	95	28	lending	lending	NOUN
gujaf-161	95	29	terms	term	NOUN
gujaf-161	95	30	,	,	PUNCT
gujaf-161	95	31	and	and	CCONJ
gujaf-161	95	32	smaller	small	ADJ
gujaf-161	95	33	production	production	NOUN
gujaf-161	95	34	capacities	capacity	NOUN
gujaf-161	95	35	.	.	PUNCT
gujaf-161	96	1	their	their	PRON
gujaf-161	96	2	research	research	NOUN
gujaf-161	96	3	also	also	ADV
gujaf-161	96	4	shows	show	VERB
gujaf-161	96	5	that	that	SCONJ
gujaf-161	96	6	companies	company	NOUN
gujaf-161	96	7	with	with	ADP
gujaf-161	96	8	female	female	ADJ
gujaf-161	96	9	directors	director	NOUN
gujaf-161	96	10	are	be	AUX
gujaf-161	96	11	more	more	ADV
gujaf-161	96	12	likely	likely	ADJ
gujaf-161	96	13	to	to	PART
gujaf-161	96	14	follow	follow	VERB
gujaf-161	96	15	defensive	defensive	ADJ
gujaf-161	96	16	financial	financial	ADJ
gujaf-161	96	17	reporting	reporting	NOUN
gujaf-161	96	18	strategies	strategy	NOUN
gujaf-161	96	19	and	and	CCONJ
gujaf-161	96	20	deploy	deploy	VERB
gujaf-161	96	21	more	more	ADJ
gujaf-161	96	22	income	income	NOUN
gujaf-161	96	23	-	-	PUNCT
gujaf-161	96	24	decreasing	decrease	VERB
gujaf-161	96	25	earnings	earning	NOUN
gujaf-161	96	26	.	.	PUNCT
gujaf-161	97	1	their	their	PRON
gujaf-161	97	2	colleagues	colleague	NOUN
gujaf-161	97	3	in	in	ADP
gujaf-161	97	4	companies	company	NOUN
gujaf-161	97	5	with	with	ADP
gujaf-161	97	6	lower	low	ADJ
gujaf-161	97	7	female	female	ADJ
gujaf-161	97	8	representation	representation	NOUN
gujaf-161	97	9	on	on	ADP
gujaf-161	97	10	the	the	DET
gujaf-161	97	11	board	board	NOUN
gujaf-161	97	12	,	,	PUNCT
gujaf-161	97	13	on	on	ADP
gujaf-161	97	14	the	the	DET
gujaf-161	97	15	other	other	ADJ
gujaf-161	97	16	hand	hand	NOUN
gujaf-161	97	17	,	,	PUNCT
gujaf-161	97	18	are	be	AUX
gujaf-161	97	19	significantly	significantly	ADV
gujaf-161	97	20	less	less	ADV
gujaf-161	97	21	likely	likely	ADJ
gujaf-161	97	22	to	to	PART
gujaf-161	97	23	engage	engage	VERB
gujaf-161	97	24	in	in	ADP
gujaf-161	97	25	similar	similar	ADJ
gujaf-161	97	26	activities	activity	NOUN
gujaf-161	97	27	.	.	PUNCT
gujaf-161	98	1	as	as	ADP
gujaf-161	98	2	a	a	DET
gujaf-161	98	3	result	result	NOUN
gujaf-161	98	4	,	,	PUNCT
gujaf-161	98	5	the	the	DET
gujaf-161	98	6	permanence	permanence	NOUN
gujaf-161	98	7	of	of	ADP
gujaf-161	98	8	female	female	ADJ
gujaf-161	98	9	directors	director	NOUN
gujaf-161	98	10	may	may	AUX
gujaf-161	98	11	be	be	AUX
gujaf-161	98	12	a	a	DET
gujaf-161	98	13	major	major	ADJ
gujaf-161	98	14	solution	solution	NOUN
gujaf-161	98	15	to	to	ADP
gujaf-161	98	16	the	the	DET
gujaf-161	98	17	problem	problem	NOUN
gujaf-161	98	18	of	of	ADP
gujaf-161	98	19	income	income	NOUN
gujaf-161	98	20	-	-	PUNCT
gujaf-161	98	21	increasing	increase	VERB
gujaf-161	98	22	real	real	ADJ
gujaf-161	98	23	earnings	earning	NOUN
gujaf-161	98	24	management	management	NOUN
gujaf-161	98	25	.	.	PUNCT
gujaf-161	99	1	as	as	ADP
gujaf-161	99	2	a	a	DET
gujaf-161	99	3	result	result	NOUN
gujaf-161	99	4	,	,	PUNCT
gujaf-161	99	5	corporate	corporate	ADJ
gujaf-161	99	6	governance	governance	NOUN
gujaf-161	99	7	helps	help	VERB
gujaf-161	99	8	to	to	PART
gujaf-161	99	9	minimize	minimize	VERB
gujaf-161	99	10	real	real	ADJ
gujaf-161	99	11	earnings	earning	NOUN
gujaf-161	99	12	management	management	NOUN
gujaf-161	99	13	,	,	PUNCT
gujaf-161	99	14	especially	especially	ADV
gujaf-161	99	15	when	when	SCONJ
gujaf-161	99	16	a	a	DET
gujaf-161	99	17	female	female	ADJ
gujaf-161	99	18	director	director	NOUN
gujaf-161	99	19	is	be	AUX
gujaf-161	99	20	appointed	appoint	VERB
gujaf-161	99	21	to	to	ADP
gujaf-161	99	22	the	the	DET
gujaf-161	99	23	board	board	NOUN
gujaf-161	99	24	.	.	PUNCT
gujaf-161	100	1	al	al	PROPN
gujaf-161	100	2	-	-	PUNCT
gujaf-161	100	3	azeez	azeez	PROPN
gujaf-161	100	4	et	et	PROPN
gujaf-161	100	5	al	al	PROPN
gujaf-161	100	6	.	.	PROPN
gujaf-161	101	1	(	(	PUNCT
gujaf-161	101	2	2019	2019	NUM
gujaf-161	101	3	)	)	PUNCT
gujaf-161	101	4	investigated	investigate	VERB
gujaf-161	101	5	whether	whether	SCONJ
gujaf-161	101	6	board	board	NOUN
gujaf-161	101	7	attributes	attribute	NOUN
gujaf-161	101	8	have	have	VERB
gujaf-161	101	9	an	an	DET
gujaf-161	101	10	impact	impact	NOUN
gujaf-161	101	11	on	on	ADP
gujaf-161	101	12	earnings	earning	NOUN
gujaf-161	101	13	management	management	NOUN
gujaf-161	101	14	in	in	ADP
gujaf-161	101	15	global	global	ADJ
gujaf-161	101	16	oil	oil	NOUN
gujaf-161	101	17	and	and	CCONJ
gujaf-161	101	18	gas	gas	NOUN
gujaf-161	101	19	corporations	corporation	NOUN
gujaf-161	101	20	.	.	PUNCT
gujaf-161	102	1	they	they	PRON
gujaf-161	102	2	were	be	AUX
gujaf-161	102	3	represented	represent	VERB
gujaf-161	102	4	by	by	ADP
gujaf-161	102	5	the	the	DET
gujaf-161	102	6	board	board	NOUN
gujaf-161	102	7	characteristics	characteristic	NOUN
gujaf-161	102	8	of	of	ADP
gujaf-161	102	9	board	board	NOUN
gujaf-161	102	10	independence	independence	NOUN
gujaf-161	102	11	,	,	PUNCT
gujaf-161	102	12	board	board	NOUN
gujaf-161	102	13	size	size	NOUN
gujaf-161	102	14	,	,	PUNCT
gujaf-161	102	15	board	board	NOUN
gujaf-161	102	16	diversity	diversity	NOUN
gujaf-161	102	17	,	,	PUNCT
gujaf-161	102	18	and	and	CCONJ
gujaf-161	102	19	ceo	ceo	NOUN
gujaf-161	102	20	duality	duality	NOUN
gujaf-161	102	21	.	.	PUNCT
gujaf-161	103	1	this	this	DET
gujaf-161	103	2	study	study	NOUN
gujaf-161	103	3	used	use	VERB
gujaf-161	103	4	secondary	secondary	ADJ
gujaf-161	103	5	data	datum	NOUN
gujaf-161	103	6	and	and	CCONJ
gujaf-161	103	7	quantitative	quantitative	ADJ
gujaf-161	103	8	research	research	NOUN
gujaf-161	103	9	approach	approach	NOUN
gujaf-161	103	10	for	for	ADP
gujaf-161	103	11	one	one	NUM
gujaf-161	103	12	-	-	PUNCT
gujaf-161	103	13	year	year	NOUN
gujaf-161	103	14	period	period	NOUN
gujaf-161	103	15	.	.	PUNCT
gujaf-161	104	1	a	a	DET
gujaf-161	104	2	sample	sample	NOUN
gujaf-161	104	3	of	of	ADP
gujaf-161	104	4	71	71	NUM
gujaf-161	104	5	companies	company	NOUN
gujaf-161	104	6	from	from	ADP
gujaf-161	104	7	the	the	DET
gujaf-161	104	8	top	top	ADJ
gujaf-161	104	9	250	250	NUM
gujaf-161	104	10	was	be	AUX
gujaf-161	104	11	chosen	choose	VERB
gujaf-161	104	12	.	.	PUNCT
gujaf-161	105	1	board	board	NOUN
gujaf-161	105	2	independence	independence	NOUN
gujaf-161	105	3	has	have	VERB
gujaf-161	105	4	a	a	DET
gujaf-161	105	5	considerable	considerable	ADJ
gujaf-161	105	6	impact	impact	NOUN
gujaf-161	105	7	on	on	ADP
gujaf-161	105	8	earnings	earning	NOUN
gujaf-161	105	9	management	management	NOUN
gujaf-161	105	10	reduction	reduction	NOUN
gujaf-161	105	11	,	,	PUNCT
gujaf-161	105	12	according	accord	VERB
gujaf-161	105	13	to	to	ADP
gujaf-161	105	14	the	the	DET
gujaf-161	105	15	findings	finding	NOUN
gujaf-161	105	16	of	of	ADP
gujaf-161	105	17	this	this	DET
gujaf-161	105	18	study	study	NOUN
gujaf-161	105	19	.	.	PUNCT
gujaf-161	106	1	the	the	DET
gujaf-161	106	2	size	size	NOUN
gujaf-161	106	3	of	of	ADP
gujaf-161	106	4	the	the	DET
gujaf-161	106	5	board	board	NOUN
gujaf-161	106	6	,	,	PUNCT
gujaf-161	106	7	on	on	ADP
gujaf-161	106	8	the	the	DET
gujaf-161	106	9	other	other	ADJ
gujaf-161	106	10	hand	hand	NOUN
gujaf-161	106	11	,	,	PUNCT
gujaf-161	106	12	has	have	VERB
gujaf-161	106	13	no	no	DET
gujaf-161	106	14	influence	influence	NOUN
gujaf-161	106	15	because	because	SCONJ
gujaf-161	106	16	a	a	DET
gujaf-161	106	17	larger	large	ADJ
gujaf-161	106	18	board	board	NOUN
gujaf-161	106	19	is	be	AUX
gujaf-161	106	20	less	less	ADV
gujaf-161	106	21	efficient	efficient	ADJ
gujaf-161	106	22	at	at	ADP
gujaf-161	106	23	monitoring	monitor	VERB
gujaf-161	106	24	it	it	PRON
gujaf-161	106	25	.	.	PUNCT
gujaf-161	107	1	it	it	PRON
gujaf-161	107	2	is	be	AUX
gujaf-161	107	3	more	more	ADV
gujaf-161	107	4	difficult	difficult	ADJ
gujaf-161	107	5	for	for	SCONJ
gujaf-161	107	6	board	board	NOUN
gujaf-161	107	7	members	member	NOUN
gujaf-161	107	8	to	to	PART
gujaf-161	107	9	oversee	oversee	VERB
gujaf-161	107	10	management	management	NOUN
gujaf-161	107	11	when	when	SCONJ
gujaf-161	107	12	there	there	PRON
gujaf-161	107	13	are	be	VERB
gujaf-161	107	14	more	more	ADJ
gujaf-161	107	15	members	member	NOUN
gujaf-161	107	16	on	on	ADP
gujaf-161	107	17	the	the	DET
gujaf-161	107	18	board	board	NOUN
gujaf-161	107	19	,	,	PUNCT
gujaf-161	107	20	and	and	CCONJ
gujaf-161	107	21	gender	gender	NOUN
gujaf-161	107	22	diversity	diversity	NOUN
gujaf-161	107	23	has	have	VERB
gujaf-161	107	24	a	a	DET
gujaf-161	107	25	significant	significant	ADJ
gujaf-161	107	26	impact	impact	NOUN
gujaf-161	107	27	on	on	ADP
gujaf-161	107	28	the	the	DET
gujaf-161	107	29	reduction	reduction	NOUN
gujaf-161	107	30	of	of	ADP
gujaf-161	107	31	earnings	earning	NOUN
gujaf-161	107	32	management	management	NOUN
gujaf-161	107	33	.	.	PUNCT
gujaf-161	108	1	in	in	ADP
gujaf-161	108	2	another	another	DET
gujaf-161	108	3	study	study	NOUN
gujaf-161	108	4	,	,	PUNCT
gujaf-161	108	5	olum	olum	PROPN
gujaf-161	108	6	et	et	PROPN
gujaf-161	108	7	al	al	PROPN
gujaf-161	108	8	.	.	PROPN
gujaf-161	109	1	(	(	PUNCT
gujaf-161	109	2	2019	2019	NUM
gujaf-161	109	3	)	)	PUNCT
gujaf-161	109	4	used	use	VERB
gujaf-161	109	5	data	datum	NOUN
gujaf-161	109	6	analysis	analysis	NOUN
gujaf-161	109	7	of	of	ADP
gujaf-161	109	8	152	152	NUM
gujaf-161	109	9	companies	company	NOUN
gujaf-161	109	10	listed	list	VERB
gujaf-161	109	11	on	on	ADP
gujaf-161	109	12	the	the	DET
gujaf-161	109	13	tehran	tehran	PROPN
gujaf-161	109	14	stock	stock	PROPN
gujaf-161	109	15	exchange	exchange	PROPN
gujaf-161	109	16	from	from	ADP
gujaf-161	109	17	2011	2011	NUM
gujaf-161	109	18	to	to	ADP
gujaf-161	109	19	2016	2016	NUM
gujaf-161	109	20	to	to	PART
gujaf-161	109	21	assess	assess	VERB
gujaf-161	109	22	the	the	DET
gujaf-161	109	23	impacts	impact	NOUN
gujaf-161	109	24	of	of	ADP
gujaf-161	109	25	female	female	ADJ
gujaf-161	109	26	directors	director	NOUN
gujaf-161	109	27	on	on	ADP
gujaf-161	109	28	the	the	DET
gujaf-161	109	29	board	board	NOUN
gujaf-161	109	30	of	of	ADP
gujaf-161	109	31	directors	director	NOUN
gujaf-161	109	32	and	and	CCONJ
gujaf-161	109	33	the	the	DET
gujaf-161	109	34	audit	audit	NOUN
gujaf-161	109	35	committee	committee	NOUN
gujaf-161	109	36	(	(	PUNCT
gujaf-161	109	37	gender	gender	NOUN
gujaf-161	109	38	diversity	diversity	NOUN
gujaf-161	109	39	)	)	PUNCT
gujaf-161	109	40	on	on	ADP
gujaf-161	109	41	earnings	earning	NOUN
gujaf-161	109	42	quality	quality	NOUN
gujaf-161	109	43	.	.	PUNCT
gujaf-161	110	1	the	the	DET
gujaf-161	110	2	archive	archive	NOUN
gujaf-161	110	3	-	-	PUNCT
gujaf-161	110	4	based	base	VERB
gujaf-161	110	5	method	method	NOUN
gujaf-161	110	6	was	be	AUX
gujaf-161	110	7	used	use	VERB
gujaf-161	110	8	to	to	PART
gujaf-161	110	9	collect	collect	VERB
gujaf-161	110	10	data	datum	NOUN
gujaf-161	110	11	,	,	PUNCT
gujaf-161	110	12	and	and	CCONJ
gujaf-161	110	13	regression	regression	VERB
gujaf-161	110	14	analysis	analysis	NOUN
gujaf-161	110	15	was	be	AUX
gujaf-161	110	16	used	use	VERB
gujaf-161	110	17	to	to	PART
gujaf-161	110	18	evaluate	evaluate	VERB
gujaf-161	110	19	hypotheses	hypothesis	NOUN
gujaf-161	110	20	using	use	VERB
gujaf-161	110	21	the	the	DET
gujaf-161	110	22	unbalanced	unbalanced	ADJ
gujaf-161	110	23	panel	panel	NOUN
gujaf-161	110	24	data	datum	NOUN
gujaf-161	110	25	method	method	NOUN
gujaf-161	110	26	.	.	PUNCT
gujaf-161	111	1	the	the	DET
gujaf-161	111	2	findings	finding	NOUN
gujaf-161	111	3	revealed	reveal	VERB
gujaf-161	111	4	that	that	SCONJ
gujaf-161	111	5	women	woman	NOUN
gujaf-161	111	6	's	's	PART
gujaf-161	111	7	participation	participation	NOUN
gujaf-161	111	8	in	in	ADP
gujaf-161	111	9	the	the	DET
gujaf-161	111	10	audit	audit	NOUN
gujaf-161	111	11	committee	committee	NOUN
gujaf-161	111	12	had	have	VERB
gujaf-161	111	13	a	a	DET
gujaf-161	111	14	significant	significant	ADJ
gujaf-161	111	15	impact	impact	NOUN
gujaf-161	111	16	on	on	ADP
gujaf-161	111	17	the	the	DET
gujaf-161	111	18	quality	quality	NOUN
gujaf-161	111	19	of	of	ADP
gujaf-161	111	20	earnings	earning	NOUN
gujaf-161	111	21	.	.	PUNCT
gujaf-161	112	1	gender	gender	NOUN
gujaf-161	112	2	diversity	diversity	NOUN
gujaf-161	112	3	in	in	ADP
gujaf-161	112	4	the	the	DET
gujaf-161	112	5	board	board	NOUN
gujaf-161	112	6	of	of	ADP
gujaf-161	112	7	directors	director	NOUN
gujaf-161	112	8	,	,	PUNCT
gujaf-161	112	9	on	on	ADP
gujaf-161	112	10	the	the	DET
gujaf-161	112	11	other	other	ADJ
gujaf-161	112	12	hand	hand	NOUN
gujaf-161	112	13	,	,	PUNCT
gujaf-161	112	14	had	have	VERB
gujaf-161	112	15	no	no	DET
gujaf-161	112	16	significant	significant	ADJ
gujaf-161	112	17	effect	effect	NOUN
gujaf-161	112	18	on	on	ADP
gujaf-161	112	19	the	the	DET
gujaf-161	112	20	company	company	NOUN
gujaf-161	112	21	's	's	PART
gujaf-161	112	22	earnings	earning	NOUN
gujaf-161	112	23	quality	quality	NOUN
gujaf-161	112	24	,	,	PUNCT
gujaf-161	112	25	according	accord	VERB
gujaf-161	112	26	to	to	ADP
gujaf-161	112	27	the	the	DET
gujaf-161	112	28	findings	finding	NOUN
gujaf-161	112	29	.	.	PUNCT
gujaf-161	113	1	the	the	DET
gujaf-161	113	2	presence	presence	NOUN
gujaf-161	113	3	of	of	ADP
gujaf-161	113	4	women	woman	NOUN
gujaf-161	113	5	's	's	PART
gujaf-161	113	6	representatives	representative	NOUN
gujaf-161	113	7	in	in	ADP
gujaf-161	113	8	management	management	NOUN
gujaf-161	113	9	positions	position	NOUN
gujaf-161	113	10	improves	improve	VERB
gujaf-161	113	11	effective	effective	ADJ
gujaf-161	113	12	supervision	supervision	NOUN
gujaf-161	113	13	and	and	CCONJ
gujaf-161	113	14	the	the	DET
gujaf-161	113	15	eminence	eminence	NOUN
gujaf-161	113	16	of	of	ADP
gujaf-161	113	17	financial	financial	ADJ
gujaf-161	113	18	reporting	reporting	NOUN
gujaf-161	113	19	.	.	PUNCT
gujaf-161	114	1	this	this	PRON
gujaf-161	114	2	improves	improve	VERB
gujaf-161	114	3	the	the	DET
gujaf-161	114	4	quality	quality	NOUN
gujaf-161	114	5	of	of	ADP
gujaf-161	114	6	earnings	earning	NOUN
gujaf-161	114	7	by	by	ADP
gujaf-161	114	8	increasing	increase	VERB
gujaf-161	114	9	the	the	DET
gujaf-161	114	10	independence	independence	NOUN
gujaf-161	114	11	of	of	ADP
gujaf-161	114	12	the	the	DET
gujaf-161	114	13	board	board	NOUN
gujaf-161	114	14	of	of	ADP
gujaf-161	114	15	directors	director	NOUN
gujaf-161	114	16	and	and	CCONJ
gujaf-161	114	17	the	the	DET
gujaf-161	114	18	audit	audit	NOUN
gujaf-161	114	19	committee	committee	NOUN
gujaf-161	114	20	.	.	PUNCT
gujaf-161	115	1	in	in	ADP
gujaf-161	115	2	nigeria	nigeria	PROPN
gujaf-161	115	3	,	,	PUNCT
gujaf-161	115	4	oyebamiji	oyebamiji	NOUN
gujaf-161	115	5	(	(	PUNCT
gujaf-161	115	6	2020	2020	NUM
gujaf-161	115	7	)	)	PUNCT
gujaf-161	115	8	examined	examine	VERB
gujaf-161	115	9	the	the	DET
gujaf-161	115	10	impact	impact	NOUN
gujaf-161	115	11	of	of	ADP
gujaf-161	115	12	board	board	NOUN
gujaf-161	115	13	characteristics	characteristic	NOUN
gujaf-161	115	14	on	on	ADP
gujaf-161	115	15	the	the	DET
gujaf-161	115	16	earnings	earning	NOUN
gujaf-161	115	17	quality	quality	NOUN
gujaf-161	115	18	of	of	ADP
gujaf-161	115	19	nigeria	nigeria	PROPN
gujaf-161	115	20	's	's	PART
gujaf-161	115	21	public	public	ADJ
gujaf-161	115	22	listed	list	VERB
gujaf-161	115	23	financial	financial	ADJ
gujaf-161	115	24	institutions	institution	NOUN
gujaf-161	115	25	.	.	PUNCT
gujaf-161	116	1	secondary	secondary	ADJ
gujaf-161	116	2	data	datum	NOUN
gujaf-161	116	3	was	be	AUX
gujaf-161	116	4	used	use	VERB
gujaf-161	116	5	in	in	ADP
gujaf-161	116	6	the	the	DET
gujaf-161	116	7	study	study	NOUN
gujaf-161	116	8	.	.	PUNCT
gujaf-161	117	1	the	the	DET
gujaf-161	117	2	population	population	NOUN
gujaf-161	117	3	included	include	VERB
gujaf-161	117	4	all	all	DET
gujaf-161	117	5	16	16	NUM
gujaf-161	117	6	financial	financial	ADJ
gujaf-161	117	7	firms	firm	NOUN
gujaf-161	117	8	listed	list	VERB
gujaf-161	117	9	on	on	ADP
gujaf-161	117	10	the	the	DET
gujaf-161	117	11	nigerian	nigerian	ADJ
gujaf-161	117	12	stock	stock	NOUN
gujaf-161	117	13	exchange	exchange	PROPN
gujaf-161	117	14	.	.	PUNCT
gujaf-161	118	1	the	the	DET
gujaf-161	118	2	top	top	ADJ
gujaf-161	118	3	10	10	NUM
gujaf-161	118	4	banks	bank	NOUN
gujaf-161	118	5	whose	whose	DET
gujaf-161	118	6	shares	share	NOUN
gujaf-161	118	7	were	be	AUX
gujaf-161	118	8	regularly	regularly	ADV
gujaf-161	118	9	traded	trade	VERB
gujaf-161	118	10	on	on	ADP
gujaf-161	118	11	the	the	DET
gujaf-161	118	12	stock	stock	NOUN
gujaf-161	118	13	exchange	exchange	NOUN
gujaf-161	118	14	were	be	AUX
gujaf-161	118	15	chosen	choose	VERB
gujaf-161	118	16	using	use	VERB
gujaf-161	118	17	a	a	DET
gujaf-161	118	18	targeted	target	VERB
gujaf-161	118	19	sample	sample	NOUN
gujaf-161	118	20	technique	technique	NOUN
gujaf-161	118	21	.	.	PUNCT
gujaf-161	119	1	over	over	ADP
gujaf-161	119	2	a	a	DET
gujaf-161	119	3	ten	ten	NUM
gujaf-161	119	4	-	-	PUNCT
gujaf-161	119	5	year	year	NOUN
gujaf-161	119	6	period	period	NOUN
gujaf-161	119	7	,	,	PUNCT
gujaf-161	119	8	data	datum	NOUN
gujaf-161	119	9	regarding	regard	VERB
gujaf-161	119	10	board	board	NOUN
gujaf-161	119	11	characteristics	characteristic	NOUN
gujaf-161	119	12	and	and	CCONJ
gujaf-161	119	13	earnings	earning	NOUN
gujaf-161	119	14	quality	quality	NOUN
gujaf-161	119	15	were	be	AUX
gujaf-161	119	16	gathered	gather	VERB
gujaf-161	119	17	from	from	ADP
gujaf-161	119	18	the	the	DET
gujaf-161	119	19	selected	select	VERB
gujaf-161	119	20	firms	firm	NOUN
gujaf-161	119	21	audited	audit	VERB
gujaf-161	119	22	financial	financial	ADJ
gujaf-161	119	23	statements	statement	NOUN
gujaf-161	119	24	and	and	CCONJ
gujaf-161	119	25	the	the	DET
gujaf-161	119	26	nigerian	nigerian	ADJ
gujaf-161	119	27	stock	stock	NOUN
gujaf-161	119	28	exchange	exchange	PROPN
gujaf-161	119	29	fact	fact	NOUN
gujaf-161	119	30	book	book	NOUN
gujaf-161	119	31	(	(	PUNCT
gujaf-161	119	32	2008	2008	NUM
gujaf-161	119	33	-	-	SYM
gujaf-161	119	34	2017	2017	NUM
gujaf-161	119	35	)	)	PUNCT
gujaf-161	119	36	.	.	PUNCT
gujaf-161	120	1	pooled	pool	VERB
gujaf-161	120	2	ordinary	ordinary	ADJ
gujaf-161	120	3	least	least	ADJ
gujaf-161	120	4	square	square	ADJ
gujaf-161	120	5	,	,	PUNCT
gujaf-161	120	6	fixed	fixed	ADJ
gujaf-161	120	7	effect	effect	NOUN
gujaf-161	120	8	,	,	PUNCT
gujaf-161	120	9	and	and	CCONJ
gujaf-161	120	10	random	random	ADJ
gujaf-161	120	11	effect	effect	NOUN
gujaf-161	120	12	estimation	estimation	NOUN
gujaf-161	120	13	approaches	approach	NOUN
gujaf-161	120	14	were	be	AUX
gujaf-161	120	15	used	use	VERB
gujaf-161	120	16	to	to	PART
gujaf-161	120	17	examine	examine	VERB
gujaf-161	120	18	the	the	DET
gujaf-161	120	19	data	datum	NOUN
gujaf-161	120	20	.	.	PUNCT
gujaf-161	121	1	the	the	DET
gujaf-161	121	2	result	result	NOUN
gujaf-161	121	3	from	from	ADP
gujaf-161	121	4	the	the	DET
gujaf-161	121	5	study	study	NOUN
gujaf-161	121	6	showed	show	VERB
gujaf-161	121	7	that	that	SCONJ
gujaf-161	121	8	board	board	NOUN
gujaf-161	121	9	independence	independence	NOUN
gujaf-161	121	10	and	and	CCONJ
gujaf-161	121	11	board	board	NOUN
gujaf-161	121	12	size	size	NOUN
gujaf-161	121	13	had	have	VERB
gujaf-161	121	14	a	a	DET
gujaf-161	121	15	positive	positive	ADJ
gujaf-161	121	16	and	and	CCONJ
gujaf-161	121	17	negative	negative	ADJ
gujaf-161	121	18	significant	significant	ADJ
gujaf-161	121	19	relationship	relationship	NOUN
gujaf-161	121	20	respectively	respectively	ADV
gujaf-161	121	21	with	with	ADP
gujaf-161	121	22	earnings	earning	NOUN
gujaf-161	121	23	quality	quality	NOUN
gujaf-161	121	24	,	,	PUNCT
gujaf-161	121	25	while	while	SCONJ
gujaf-161	121	26	board	board	NOUN
gujaf-161	121	27	meeting	meeting	NOUN
gujaf-161	121	28	does	do	AUX
gujaf-161	121	29	not	not	PART
gujaf-161	121	30	exhibit	exhibit	VERB
gujaf-161	121	31	any	any	DET
gujaf-161	121	32	statistical	statistical	ADJ
gujaf-161	121	33	significance	significance	NOUN
gujaf-161	121	34	.	.	PUNCT
gujaf-161	122	1	daniel	daniel	PROPN
gujaf-161	122	2	et	et	PROPN
gujaf-161	122	3	al	al	PROPN
gujaf-161	122	4	.	.	PROPN
gujaf-161	122	5	(	(	PUNCT
gujaf-161	122	6	2020	2020	NUM
gujaf-161	122	7	)	)	PUNCT
gujaf-161	122	8	investigated	investigate	VERB
gujaf-161	122	9	the	the	DET
gujaf-161	122	10	impact	impact	NOUN
gujaf-161	122	11	of	of	ADP
gujaf-161	122	12	board	board	NOUN
gujaf-161	122	13	size	size	NOUN
gujaf-161	122	14	on	on	ADP
gujaf-161	122	15	real	real	ADJ
gujaf-161	122	16	earnings	earning	NOUN
gujaf-161	122	17	management	management	NOUN
gujaf-161	122	18	in	in	ADP
gujaf-161	122	19	nigerian	nigerian	ADJ
gujaf-161	122	20	listed	list	VERB
gujaf-161	122	21	companies	company	NOUN
gujaf-161	122	22	.	.	PUNCT
gujaf-161	123	1	the	the	DET
gujaf-161	123	2	expo	expo	ADJ
gujaf-161	123	3	facto	facto	X
gujaf-161	123	4	research	research	NOUN
gujaf-161	123	5	design	design	NOUN
gujaf-161	123	6	was	be	AUX
gujaf-161	123	7	used	use	VERB
gujaf-161	123	8	,	,	PUNCT
gujaf-161	123	9	focusing	focus	VERB
gujaf-161	123	10	on	on	ADP
gujaf-161	123	11	secondary	secondary	ADJ
gujaf-161	123	12	data	datum	NOUN
gujaf-161	123	13	from	from	ADP
gujaf-161	123	14	the	the	DET
gujaf-161	123	15	listed	list	VERB
gujaf-161	123	16	companies	company	NOUN
gujaf-161	123	17	'	'	PART
gujaf-161	123	18	annual	annual	ADJ
gujaf-161	123	19	reports	report	NOUN
gujaf-161	123	20	.	.	PUNCT
gujaf-161	124	1	for	for	ADP
gujaf-161	124	2	the	the	DET
gujaf-161	124	3	2009	2009	NUM
gujaf-161	124	4	-	-	SYM
gujaf-161	124	5	2018	2018	NUM
gujaf-161	124	6	financial	financial	ADJ
gujaf-161	124	7	years	year	NOUN
gujaf-161	124	8	,	,	PUNCT
gujaf-161	124	9	a	a	DET
gujaf-161	124	10	simple	simple	ADJ
gujaf-161	124	11	random	random	ADJ
gujaf-161	124	12	sample	sample	NOUN
gujaf-161	124	13	technique	technique	NOUN
gujaf-161	124	14	was	be	AUX
gujaf-161	124	15	used	use	VERB
gujaf-161	124	16	to	to	PART
gujaf-161	124	17	select	select	VERB
gujaf-161	124	18	31	31	NUM
gujaf-161	124	19	companies	company	NOUN
gujaf-161	124	20	from	from	ADP
gujaf-161	124	21	a	a	DET
gujaf-161	124	22	total	total	NOUN
gujaf-161	124	23	of	of	ADP
gujaf-161	124	24	57	57	NUM
gujaf-161	124	25	.	.	PUNCT
gujaf-161	125	1	the	the	DET
gujaf-161	125	2	hausman	hausman	PROPN
gujaf-161	125	3	test	test	NOUN
gujaf-161	125	4	,	,	PUNCT
gujaf-161	125	5	which	which	PRON
gujaf-161	125	6	7	7	NUM
gujaf-161	125	7	was	be	AUX
gujaf-161	125	8	examined	examine	VERB
gujaf-161	125	9	using	use	VERB
gujaf-161	125	10	e	e	NOUN
gujaf-161	125	11	-	-	NOUN
gujaf-161	125	12	views	view	NOUN
gujaf-161	125	13	10	10	NUM
gujaf-161	125	14	,	,	PUNCT
gujaf-161	125	15	was	be	AUX
gujaf-161	125	16	utilized	utilize	VERB
gujaf-161	125	17	to	to	PART
gujaf-161	125	18	carry	carry	VERB
gujaf-161	125	19	out	out	ADP
gujaf-161	125	20	this	this	DET
gujaf-161	125	21	purpose	purpose	NOUN
gujaf-161	125	22	,	,	PUNCT
gujaf-161	125	23	and	and	CCONJ
gujaf-161	125	24	three	three	NUM
gujaf-161	125	25	techniques	technique	NOUN
gujaf-161	125	26	of	of	ADP
gujaf-161	125	27	panel	panel	NOUN
gujaf-161	125	28	regression	regression	NOUN
gujaf-161	125	29	estimation	estimation	NOUN
gujaf-161	125	30	were	be	AUX
gujaf-161	125	31	used	use	VERB
gujaf-161	125	32	:	:	PUNCT
gujaf-161	125	33	pool	pool	NOUN
gujaf-161	125	34	,	,	PUNCT
gujaf-161	125	35	fixed	fix	VERB
gujaf-161	125	36	effect	effect	NOUN
gujaf-161	125	37	,	,	PUNCT
gujaf-161	125	38	and	and	CCONJ
gujaf-161	125	39	random	random	ADJ
gujaf-161	125	40	effect	effect	NOUN
gujaf-161	125	41	by	by	ADP
gujaf-161	125	42	the	the	DET
gujaf-161	125	43	hausman	hausman	PROPN
gujaf-161	125	44	test	test	NOUN
gujaf-161	125	45	.	.	PUNCT
gujaf-161	126	1	the	the	DET
gujaf-161	126	2	data	datum	NOUN
gujaf-161	126	3	show	show	VERB
gujaf-161	126	4	that	that	SCONJ
gujaf-161	126	5	board	board	NOUN
gujaf-161	126	6	size	size	NOUN
gujaf-161	126	7	has	have	VERB
gujaf-161	126	8	no	no	DET
gujaf-161	126	9	influence	influence	NOUN
gujaf-161	126	10	on	on	ADP
gujaf-161	126	11	earning	earn	VERB
gujaf-161	126	12	management	management	NOUN
gujaf-161	126	13	.	.	PUNCT
gujaf-161	127	1	the	the	DET
gujaf-161	127	2	results	result	NOUN
gujaf-161	127	3	indicated	indicate	VERB
gujaf-161	127	4	that	that	SCONJ
gujaf-161	127	5	the	the	DET
gujaf-161	127	6	board	board	NOUN
gujaf-161	127	7	of	of	ADP
gujaf-161	127	8	directors	director	NOUN
gujaf-161	127	9	is	be	AUX
gujaf-161	127	10	a	a	DET
gujaf-161	127	11	corporate	corporate	ADJ
gujaf-161	127	12	governance	governance	NOUN
gujaf-161	127	13	structure	structure	NOUN
gujaf-161	127	14	that	that	PRON
gujaf-161	127	15	helps	help	VERB
gujaf-161	127	16	to	to	PART
gujaf-161	127	17	prevent	prevent	VERB
gujaf-161	127	18	earnings	earning	NOUN
gujaf-161	127	19	manipulation	manipulation	NOUN
gujaf-161	127	20	.	.	PUNCT
gujaf-161	128	1	based	base	VERB
gujaf-161	128	2	on	on	ADP
gujaf-161	128	3	the	the	DET
gujaf-161	128	4	above	above	ADJ
gujaf-161	128	5	review	review	NOUN
gujaf-161	128	6	,	,	PUNCT
gujaf-161	128	7	it	it	PRON
gujaf-161	128	8	is	be	AUX
gujaf-161	128	9	clear	clear	ADJ
gujaf-161	128	10	that	that	SCONJ
gujaf-161	128	11	none	none	NOUN
gujaf-161	128	12	of	of	ADP
gujaf-161	128	13	these	these	DET
gujaf-161	128	14	studies	study	NOUN
gujaf-161	128	15	was	be	AUX
gujaf-161	128	16	conducted	conduct	VERB
gujaf-161	128	17	in	in	ADP
gujaf-161	128	18	the	the	DET
gujaf-161	128	19	nigerian	nigerian	ADJ
gujaf-161	128	20	insurance	insurance	NOUN
gujaf-161	128	21	companies	company	NOUN
gujaf-161	128	22	,	,	PUNCT
gujaf-161	128	23	hence	hence	ADV
gujaf-161	128	24	this	this	PRON
gujaf-161	128	25	necessitates	necessitate	VERB
gujaf-161	128	26	the	the	DET
gujaf-161	128	27	conduct	conduct	NOUN
gujaf-161	128	28	of	of	ADP
gujaf-161	128	29	this	this	DET
gujaf-161	128	30	study	study	NOUN
gujaf-161	128	31	.	.	PUNCT
gujaf-161	129	1	3	3	X
gujaf-161	129	2	.	.	X
gujaf-161	129	3	methods	method	NOUN
gujaf-161	129	4	and	and	CCONJ
gujaf-161	129	5	techniques	technique	NOUN
gujaf-161	129	6	the	the	DET
gujaf-161	129	7	main	main	ADJ
gujaf-161	129	8	objective	objective	NOUN
gujaf-161	129	9	of	of	ADP
gujaf-161	129	10	this	this	DET
gujaf-161	129	11	study	study	NOUN
gujaf-161	129	12	is	be	AUX
gujaf-161	129	13	to	to	PART
gujaf-161	129	14	examine	examine	VERB
gujaf-161	129	15	the	the	DET
gujaf-161	129	16	effect	effect	NOUN
gujaf-161	129	17	among	among	ADP
gujaf-161	129	18	board	board	NOUN
gujaf-161	129	19	attributes	attribute	NOUN
gujaf-161	129	20	and	and	CCONJ
gujaf-161	129	21	earnings	earning	NOUN
gujaf-161	129	22	quality	quality	NOUN
gujaf-161	129	23	of	of	ADP
gujaf-161	129	24	listed	list	VERB
gujaf-161	129	25	insurance	insurance	NOUN
gujaf-161	129	26	companies	company	NOUN
gujaf-161	129	27	in	in	ADP
gujaf-161	129	28	nigeria	nigeria	PROPN
gujaf-161	129	29	from	from	ADP
gujaf-161	129	30	2009	2009	NUM
gujaf-161	129	31	to	to	ADP
gujaf-161	129	32	2018	2018	NUM
gujaf-161	129	33	.	.	PUNCT
gujaf-161	130	1	the	the	DET
gujaf-161	130	2	firms	firm	NOUN
gujaf-161	130	3	and	and	CCONJ
gujaf-161	130	4	variables	variable	NOUN
gujaf-161	130	5	investigated	investigate	VERB
gujaf-161	130	6	in	in	ADP
gujaf-161	130	7	this	this	DET
gujaf-161	130	8	section	section	NOUN
gujaf-161	130	9	of	of	ADP
gujaf-161	130	10	the	the	DET
gujaf-161	130	11	study	study	NOUN
gujaf-161	130	12	are	be	AUX
gujaf-161	130	13	discussed	discuss	VERB
gujaf-161	130	14	,	,	PUNCT
gujaf-161	130	15	as	as	ADV
gujaf-161	130	16	well	well	ADV
gujaf-161	130	17	as	as	ADP
gujaf-161	130	18	the	the	DET
gujaf-161	130	19	data	data	NOUN
gujaf-161	130	20	distribution	distribution	NOUN
gujaf-161	130	21	patterns	pattern	NOUN
gujaf-161	130	22	and	and	CCONJ
gujaf-161	130	23	statistical	statistical	ADJ
gujaf-161	130	24	approaches	approach	NOUN
gujaf-161	130	25	used	use	VERB
gujaf-161	130	26	to	to	PART
gujaf-161	130	27	investigate	investigate	VERB
gujaf-161	130	28	the	the	DET
gujaf-161	130	29	impact	impact	NOUN
gujaf-161	130	30	of	of	ADP
gujaf-161	130	31	these	these	DET
gujaf-161	130	32	variables	variable	NOUN
gujaf-161	130	33	(	(	PUNCT
gujaf-161	130	34	board	board	NOUN
gujaf-161	130	35	size	size	NOUN
gujaf-161	130	36	,	,	PUNCT
gujaf-161	130	37	board	board	NOUN
gujaf-161	130	38	independence	independence	NOUN
gujaf-161	130	39	,	,	PUNCT
gujaf-161	130	40	women	woman	NOUN
gujaf-161	130	41	directors	director	NOUN
gujaf-161	130	42	,	,	PUNCT
gujaf-161	130	43	and	and	CCONJ
gujaf-161	130	44	board	board	NOUN
gujaf-161	130	45	meetings	meeting	NOUN
gujaf-161	130	46	)	)	PUNCT
gujaf-161	130	47	on	on	ADP
gujaf-161	130	48	earnings	earning	NOUN
gujaf-161	130	49	quality	quality	NOUN
gujaf-161	130	50	.	.	PUNCT
gujaf-161	131	1	the	the	DET
gujaf-161	131	2	non	non	ADJ
gujaf-161	131	3	-	-	ADJ
gujaf-161	131	4	survey	survey	ADJ
gujaf-161	131	5	method	method	NOUN
gujaf-161	131	6	was	be	AUX
gujaf-161	131	7	used	use	VERB
gujaf-161	131	8	to	to	PART
gujaf-161	131	9	obtain	obtain	VERB
gujaf-161	131	10	data	datum	NOUN
gujaf-161	131	11	for	for	ADP
gujaf-161	131	12	this	this	DET
gujaf-161	131	13	investigation	investigation	NOUN
gujaf-161	131	14	.	.	PUNCT
gujaf-161	132	1	this	this	PRON
gujaf-161	132	2	is	be	AUX
gujaf-161	132	3	for	for	ADP
gujaf-161	132	4	the	the	DET
gujaf-161	132	5	fact	fact	NOUN
gujaf-161	132	6	that	that	SCONJ
gujaf-161	132	7	the	the	DET
gujaf-161	132	8	accounting	accounting	NOUN
gujaf-161	132	9	data	datum	NOUN
gujaf-161	132	10	needed	need	VERB
gujaf-161	132	11	for	for	ADP
gujaf-161	132	12	this	this	DET
gujaf-161	132	13	study	study	NOUN
gujaf-161	132	14	may	may	AUX
gujaf-161	132	15	be	be	AUX
gujaf-161	132	16	found	find	VERB
gujaf-161	132	17	in	in	ADP
gujaf-161	132	18	the	the	DET
gujaf-161	132	19	sampled	sample	VERB
gujaf-161	132	20	firms	firm	NOUN
gujaf-161	132	21	published	publish	VERB
gujaf-161	132	22	annual	annual	ADJ
gujaf-161	132	23	reports	report	NOUN
gujaf-161	132	24	and	and	CCONJ
gujaf-161	132	25	accounts	account	NOUN
gujaf-161	132	26	.	.	PUNCT
gujaf-161	133	1	the	the	DET
gujaf-161	133	2	population	population	NOUN
gujaf-161	133	3	of	of	ADP
gujaf-161	133	4	this	this	DET
gujaf-161	133	5	study	study	NOUN
gujaf-161	133	6	includes	include	VERB
gujaf-161	133	7	all	all	DET
gujaf-161	133	8	27	27	NUM
gujaf-161	133	9	nigerian	nigerian	ADJ
gujaf-161	133	10	insurance	insurance	NOUN
gujaf-161	133	11	companies	company	NOUN
gujaf-161	133	12	that	that	PRON
gujaf-161	133	13	are	be	AUX
gujaf-161	133	14	publicly	publicly	ADV
gujaf-161	133	15	listed	list	VERB
gujaf-161	133	16	on	on	ADP
gujaf-161	133	17	the	the	DET
gujaf-161	133	18	nigerian	nigerian	ADJ
gujaf-161	133	19	stock	stock	NOUN
gujaf-161	133	20	exchange	exchange	PROPN
gujaf-161	133	21	.	.	PUNCT
gujaf-161	134	1	the	the	DET
gujaf-161	134	2	criteria	criterion	NOUN
gujaf-161	134	3	for	for	ADP
gujaf-161	134	4	selecting	select	VERB
gujaf-161	134	5	the	the	DET
gujaf-161	134	6	working	work	VERB
gujaf-161	134	7	population	population	NOUN
gujaf-161	134	8	were	be	AUX
gujaf-161	134	9	that	that	SCONJ
gujaf-161	134	10	the	the	DET
gujaf-161	134	11	company	company	NOUN
gujaf-161	134	12	had	have	VERB
gujaf-161	134	13	to	to	PART
gujaf-161	134	14	be	be	AUX
gujaf-161	134	15	listed	list	VERB
gujaf-161	134	16	by	by	ADP
gujaf-161	134	17	2009	2009	NUM
gujaf-161	134	18	without	without	ADP
gujaf-161	134	19	being	be	AUX
gujaf-161	134	20	delisted	delist	VERB
gujaf-161	134	21	,	,	PUNCT
gujaf-161	134	22	and	and	CCONJ
gujaf-161	134	23	that	that	SCONJ
gujaf-161	134	24	data	datum	NOUN
gujaf-161	134	25	was	be	AUX
gujaf-161	134	26	available	available	ADJ
gujaf-161	134	27	for	for	ADP
gujaf-161	134	28	the	the	DET
gujaf-161	134	29	study	study	NOUN
gujaf-161	134	30	period	period	NOUN
gujaf-161	134	31	,	,	PUNCT
gujaf-161	134	32	which	which	PRON
gujaf-161	134	33	was	be	AUX
gujaf-161	134	34	2009	2009	NUM
gujaf-161	134	35	to	to	ADP
gujaf-161	134	36	2018	2018	NUM
gujaf-161	134	37	.	.	PUNCT
gujaf-161	135	1	as	as	ADP
gujaf-161	135	2	a	a	DET
gujaf-161	135	3	result	result	NOUN
gujaf-161	135	4	,	,	PUNCT
gujaf-161	135	5	15	15	NUM
gujaf-161	135	6	companies	company	NOUN
gujaf-161	135	7	fulfilled	fulfil	VERB
gujaf-161	135	8	the	the	DET
gujaf-161	135	9	criteria	criterion	NOUN
gujaf-161	135	10	and	and	CCONJ
gujaf-161	135	11	were	be	AUX
gujaf-161	135	12	included	include	VERB
gujaf-161	135	13	in	in	ADP
gujaf-161	135	14	the	the	DET
gujaf-161	135	15	sample.in	sample.in	NUM
gujaf-161	135	16	order	order	NOUN
gujaf-161	135	17	to	to	PART
gujaf-161	135	18	conduct	conduct	VERB
gujaf-161	135	19	this	this	DET
gujaf-161	135	20	research	research	NOUN
gujaf-161	135	21	,	,	PUNCT
gujaf-161	135	22	multiple	multiple	ADJ
gujaf-161	135	23	regressions	regression	NOUN
gujaf-161	135	24	were	be	AUX
gujaf-161	135	25	used	use	VERB
gujaf-161	135	26	.	.	PUNCT
gujaf-161	136	1	this	this	DET
gujaf-161	136	2	data	data	NOUN
gujaf-161	136	3	analysis	analysis	NOUN
gujaf-161	136	4	technique	technique	NOUN
gujaf-161	136	5	is	be	AUX
gujaf-161	136	6	used	use	VERB
gujaf-161	136	7	to	to	PART
gujaf-161	136	8	determine	determine	VERB
gujaf-161	136	9	the	the	DET
gujaf-161	136	10	effects	effect	NOUN
gujaf-161	136	11	of	of	ADP
gujaf-161	136	12	iv	iv	NUM
gujaf-161	136	13	on	on	ADP
gujaf-161	136	14	the	the	DET
gujaf-161	136	15	dv	dv	PROPN
gujaf-161	136	16	.	.	PROPN
gujaf-161	136	17	past	past	PROPN
gujaf-161	136	18	research	research	NOUN
gujaf-161	136	19	and	and	CCONJ
gujaf-161	136	20	various	various	ADJ
gujaf-161	136	21	studies	study	NOUN
gujaf-161	136	22	undertaken	undertake	VERB
gujaf-161	136	23	by	by	ADP
gujaf-161	136	24	different	different	ADJ
gujaf-161	136	25	scholars	scholar	NOUN
gujaf-161	136	26	on	on	ADP
gujaf-161	136	27	the	the	DET
gujaf-161	136	28	studied	study	VERB
gujaf-161	136	29	variables	variable	NOUN
gujaf-161	136	30	influence	influence	VERB
gujaf-161	136	31	the	the	DET
gujaf-161	136	32	choice	choice	NOUN
gujaf-161	136	33	and	and	CCONJ
gujaf-161	136	34	selection	selection	NOUN
gujaf-161	136	35	of	of	ADP
gujaf-161	136	36	variables	variable	NOUN
gujaf-161	136	37	.	.	PUNCT
gujaf-161	137	1	3.2.1	3.2.1	NUM
gujaf-161	137	2	variables	variable	NOUN
gujaf-161	137	3	of	of	ADP
gujaf-161	137	4	the	the	DET
gujaf-161	137	5	study	study	NOUN
gujaf-161	137	6	and	and	CCONJ
gujaf-161	137	7	their	their	PRON
gujaf-161	137	8	measurements	measurement	NOUN
gujaf-161	137	9	this	this	DET
gujaf-161	137	10	study	study	NOUN
gujaf-161	137	11	used	use	VERB
gujaf-161	137	12	two	two	NUM
gujaf-161	137	13	types	type	NOUN
gujaf-161	137	14	of	of	ADP
gujaf-161	137	15	variables	variable	NOUN
gujaf-161	137	16	,	,	PUNCT
gujaf-161	137	17	the	the	DET
gujaf-161	137	18	dependent	dependent	ADJ
gujaf-161	137	19	and	and	CCONJ
gujaf-161	137	20	the	the	DET
gujaf-161	137	21	explanatory	explanatory	NOUN
gujaf-161	137	22	.	.	PUNCT
gujaf-161	138	1	3.2.2	3.2.2	NUM
gujaf-161	138	2	the	the	DET
gujaf-161	138	3	dependent	dependent	ADJ
gujaf-161	138	4	variable	variable	NOUN
gujaf-161	138	5	to	to	PART
gujaf-161	138	6	measure	measure	VERB
gujaf-161	138	7	earnings	earning	NOUN
gujaf-161	138	8	quality	quality	NOUN
gujaf-161	138	9	,	,	PUNCT
gujaf-161	138	10	this	this	DET
gujaf-161	138	11	study	study	NOUN
gujaf-161	138	12	used	use	VERB
gujaf-161	138	13	a	a	DET
gujaf-161	138	14	cross	cross	ADJ
gujaf-161	138	15	sectional	sectional	ADJ
gujaf-161	138	16	variation	variation	NOUN
gujaf-161	138	17	of	of	ADP
gujaf-161	138	18	the	the	DET
gujaf-161	138	19	modified	modify	VERB
gujaf-161	138	20	jones	jones	PROPN
gujaf-161	138	21	model	model	PROPN
gujaf-161	138	22	(	(	PUNCT
gujaf-161	138	23	dechow	dechow	PROPN
gujaf-161	138	24	et	et	PROPN
gujaf-161	138	25	al	al	PROPN
gujaf-161	138	26	.	.	PROPN
gujaf-161	138	27	1995	1995	NUM
gujaf-161	138	28	and	and	CCONJ
gujaf-161	138	29	jones	jones	PROPN
gujaf-161	138	30	1991	1991	NUM
gujaf-161	138	31	)	)	PUNCT
gujaf-161	138	32	using	use	VERB
gujaf-161	138	33	a	a	DET
gujaf-161	138	34	discretionary	discretionary	ADJ
gujaf-161	138	35	accrual	accrual	ADJ
gujaf-161	138	36	as	as	ADP
gujaf-161	138	37	a	a	DET
gujaf-161	138	38	proxy	proxy	NOUN
gujaf-161	138	39	.	.	PUNCT
gujaf-161	139	1	discretionary	discretionary	ADJ
gujaf-161	139	2	accruals	accrual	NOUN
gujaf-161	139	3	have	have	AUX
gujaf-161	139	4	long	long	ADV
gujaf-161	139	5	been	be	AUX
gujaf-161	139	6	used	use	VERB
gujaf-161	139	7	as	as	ADP
gujaf-161	139	8	a	a	DET
gujaf-161	139	9	proxy	proxy	NOUN
gujaf-161	139	10	for	for	ADP
gujaf-161	139	11	earnings	earning	NOUN
gujaf-161	139	12	management	management	NOUN
gujaf-161	139	13	.	.	PUNCT
gujaf-161	140	1	the	the	DET
gujaf-161	140	2	modified	modified	PROPN
gujaf-161	140	3	jones	jones	PROPN
gujaf-161	140	4	model	model	PROPN
gujaf-161	140	5	,	,	PUNCT
gujaf-161	140	6	according	accord	VERB
gujaf-161	140	7	to	to	ADP
gujaf-161	140	8	dechow	dechow	PROPN
gujaf-161	140	9	et	et	PROPN
gujaf-161	140	10	al	al	PROPN
gujaf-161	140	11	(	(	PUNCT
gujaf-161	140	12	1995	1995	NUM
gujaf-161	140	13	)	)	PUNCT
gujaf-161	140	14	,	,	PUNCT
gujaf-161	140	15	is	be	AUX
gujaf-161	140	16	the	the	DET
gujaf-161	140	17	most	most	ADV
gujaf-161	140	18	powerful	powerful	ADJ
gujaf-161	140	19	model	model	NOUN
gujaf-161	140	20	for	for	ADP
gujaf-161	140	21	evaluating	evaluate	VERB
gujaf-161	140	22	discretionary	discretionary	ADJ
gujaf-161	140	23	accruals	accrual	NOUN
gujaf-161	140	24	.	.	PUNCT
gujaf-161	141	1	it	it	PRON
gujaf-161	141	2	is	be	AUX
gujaf-161	141	3	used	use	VERB
gujaf-161	141	4	by	by	ADP
gujaf-161	141	5	schrawat	schrawat	PROPN
gujaf-161	141	6	et	et	PROPN
gujaf-161	141	7	al	al	PROPN
gujaf-161	141	8	.	.	PROPN
gujaf-161	141	9	,	,	PUNCT
gujaf-161	141	10	(	(	PUNCT
gujaf-161	141	11	2019	2019	NUM
gujaf-161	141	12	)	)	PUNCT
gujaf-161	141	13	,	,	PUNCT
gujaf-161	141	14	nwoye	nwoye	PROPN
gujaf-161	141	15	et	et	PROPN
gujaf-161	141	16	al	al	PROPN
gujaf-161	141	17	.	.	PROPN
gujaf-161	141	18	,	,	PUNCT
gujaf-161	141	19	(	(	PUNCT
gujaf-161	141	20	2020	2020	NUM
gujaf-161	141	21	)	)	PUNCT
gujaf-161	141	22	,	,	PUNCT
gujaf-161	141	23	and	and	CCONJ
gujaf-161	141	24	daniel	daniel	PROPN
gujaf-161	141	25	et	et	PROPN
gujaf-161	141	26	al	al	PROPN
gujaf-161	141	27	.	.	PROPN
gujaf-161	141	28	,	,	PUNCT
gujaf-161	141	29	(	(	PUNCT
gujaf-161	141	30	2020	2020	NUM
gujaf-161	141	31	)	)	PUNCT
gujaf-161	141	32	to	to	PART
gujaf-161	141	33	signify	signify	VERB
gujaf-161	141	34	lower	low	ADJ
gujaf-161	141	35	quality	quality	NOUN
gujaf-161	141	36	and	and	CCONJ
gujaf-161	141	37	vice	vice	NOUN
gujaf-161	141	38	versa	versa	ADV
gujaf-161	141	39	.	.	PUNCT
gujaf-161	142	1	to	to	PART
gujaf-161	142	2	back	back	VERB
gujaf-161	142	3	up	up	ADP
gujaf-161	142	4	their	their	PRON
gujaf-161	142	5	claim	claim	NOUN
gujaf-161	142	6	,	,	PUNCT
gujaf-161	142	7	fodio	fodio	PROPN
gujaf-161	142	8	et	et	PROPN
gujaf-161	142	9	al	al	PROPN
gujaf-161	142	10	.	.	PROPN
gujaf-161	143	1	(	(	PUNCT
gujaf-161	143	2	2013	2013	NUM
gujaf-161	143	3	)	)	PUNCT
gujaf-161	143	4	specifically	specifically	ADV
gujaf-161	143	5	used	use	VERB
gujaf-161	143	6	discretionary	discretionary	ADJ
gujaf-161	143	7	accruals	accrual	NOUN
gujaf-161	143	8	as	as	ADP
gujaf-161	143	9	a	a	DET
gujaf-161	143	10	proxy	proxy	NOUN
gujaf-161	143	11	for	for	ADP
gujaf-161	143	12	earnings	earning	NOUN
gujaf-161	143	13	quality	quality	NOUN
gujaf-161	143	14	in	in	ADP
gujaf-161	143	15	nigerian	nigerian	ADJ
gujaf-161	143	16	insurance	insurance	NOUN
gujaf-161	143	17	firms	firm	NOUN
gujaf-161	143	18	because	because	SCONJ
gujaf-161	143	19	all	all	PRON
gujaf-161	143	20	of	of	ADP
gujaf-161	143	21	the	the	DET
gujaf-161	143	22	variables	variable	NOUN
gujaf-161	143	23	in	in	ADP
gujaf-161	143	24	the	the	DET
gujaf-161	143	25	model	model	NOUN
gujaf-161	143	26	can	can	AUX
gujaf-161	143	27	be	be	AUX
gujaf-161	143	28	found	find	VERB
gujaf-161	143	29	in	in	ADP
gujaf-161	143	30	the	the	DET
gujaf-161	143	31	firms	firm	NOUN
gujaf-161	143	32	'	'	PART
gujaf-161	143	33	annual	annual	ADJ
gujaf-161	143	34	report	report	NOUN
gujaf-161	143	35	and	and	CCONJ
gujaf-161	143	36	accounts	account	NOUN
gujaf-161	143	37	,	,	PUNCT
gujaf-161	143	38	hence	hence	ADV
gujaf-161	143	39	justify	justify	VERB
gujaf-161	143	40	the	the	DET
gujaf-161	143	41	use	use	NOUN
gujaf-161	143	42	of	of	ADP
gujaf-161	143	43	modified	modified	ADJ
gujaf-161	143	44	jones	jones	PROPN
gujaf-161	143	45	model	model	PROPN
gujaf-161	143	46	.	.	PUNCT
gujaf-161	144	1	discretionary	discretionary	ADJ
gujaf-161	144	2	accruals	accrual	NOUN
gujaf-161	144	3	can	can	AUX
gujaf-161	144	4	be	be	AUX
gujaf-161	144	5	obtained	obtain	VERB
gujaf-161	144	6	as	as	SCONJ
gujaf-161	144	7	follows	follow	VERB
gujaf-161	144	8	:	:	PUNCT
gujaf-161	144	9	da	da	NOUN
gujaf-161	144	10	=	=	PUNCT
gujaf-161	144	11	tacc	tacc	INTJ
gujaf-161	144	12	–	–	PUNCT
gujaf-161	144	13	nda	nda	PROPN
gujaf-161	144	14	tacc	tacc	PROPN
gujaf-161	144	15	=	=	NOUN
gujaf-161	144	16	nda+	nda+	NOUN
gujaf-161	144	17	da	da	NOUN
gujaf-161	144	18	where	where	SCONJ
gujaf-161	144	19	tacc	tacc	ADJ
gujaf-161	144	20	=	=	SYM
gujaf-161	144	21	total	total	ADJ
gujaf-161	144	22	accruals	accrual	NOUN
gujaf-161	144	23	nda	nda	NOUN
gujaf-161	144	24	=	=	PUNCT
gujaf-161	144	25	non	non	ADJ
gujaf-161	144	26	-	-	ADJ
gujaf-161	144	27	discretionary	discretionary	ADJ
gujaf-161	144	28	accruals	accrual	NOUN
gujaf-161	144	29	da	da	NOUN
gujaf-161	144	30	=	=	PUNCT
gujaf-161	144	31	discretionary	discretionary	ADJ
gujaf-161	144	32	accruals	accrual	NOUN
gujaf-161	144	33	8	8	NUM
gujaf-161	144	34	it	it	PRON
gujaf-161	144	35	0	0	NUM
gujaf-161	144	36	1	1	NUM
gujaf-161	144	37	it	it	PRON
gujaf-161	144	38	2	2	NUM
gujaf-161	144	39	it	it	PRON
gujaf-161	144	40	3	3	NUM
gujaf-161	144	41	4	4	NUM
gujaf-161	144	42	it	it	PRON
gujaf-161	144	43	5	5	NUM
gujaf-161	144	44	6	6	NUM
gujaf-161	144	45	it	it	PRON
gujaf-161	144	46	7	7	NUM
gujaf-161	144	47			NOUN
gujaf-161	144	48	taccit	taccit	NOUN
gujaf-161	144	49	=	=	PUNCT
gujaf-161	144	50	a	a	DET
gujaf-161	144	51	(	(	PUNCT
gujaf-161	144	52	1	1	NUM
gujaf-161	144	53	/	/	SYM
gujaf-161	144	54	assetsit	assetsit	NOUN
gujaf-161	144	55	-1	-1	PUNCT
gujaf-161	144	56	)	)	PUNCT
gujaf-161	145	1	+	+	CCONJ
gujaf-161	145	2	a1	a1	NOUN
gujaf-161	145	3	(	(	PUNCT
gujaf-161	145	4	δ	δ	PROPN
gujaf-161	145	5	revit	revit	PROPN
gujaf-161	145	6	–	–	PUNCT
gujaf-161	145	7	δrecit	δrecit	NOUN
gujaf-161	145	8	)	)	PUNCT
gujaf-161	146	1	+	+	NUM
gujaf-161	146	2	a2	a2	PROPN
gujaf-161	146	3	ppeit	ppeit	NOUN
gujaf-161	147	1	+	+	ADV
gujaf-161	147	2	eit	eit	INTJ
gujaf-161	147	3	where	where	SCONJ
gujaf-161	147	4	taccit	taccit	ADJ
gujaf-161	147	5	=	=	SYM
gujaf-161	147	6	total	total	ADJ
gujaf-161	147	7	accruals	accrual	NOUN
gujaf-161	147	8	in	in	ADP
gujaf-161	147	9	year	year	NOUN
gujaf-161	147	10	t	t	PROPN
gujaf-161	147	11	for	for	ADP
gujaf-161	147	12	firm	firm	ADJ
gujaf-161	148	1	i	i	PROPN
gujaf-161	148	2	δ	δ	PROPN
gujaf-161	148	3	revit	revit	X
gujaf-161	149	1	=	=	PROPN
gujaf-161	149	2	revenues	revenue	NOUN
gujaf-161	149	3	in	in	ADP
gujaf-161	149	4	year	year	NOUN
gujaf-161	149	5	t	t	PROPN
gujaf-161	149	6	less	less	ADJ
gujaf-161	149	7	revenues	revenue	NOUN
gujaf-161	149	8	in	in	ADP
gujaf-161	149	9	year	year	NOUN
gujaf-161	149	10	t	t	PROPN
gujaf-161	149	11	-1	-1	PUNCT
gujaf-161	149	12	for	for	ADP
gujaf-161	149	13	firm	firm	ADJ
gujaf-161	149	14	i	i	PRON
gujaf-161	149	15	δrecit	δrecit	AUX
gujaf-161	149	16	=	=	PUNCT
gujaf-161	149	17	receivables	receivables	NOUN
gujaf-161	149	18	in	in	ADP
gujaf-161	149	19	year	year	NOUN
gujaf-161	149	20	t	t	PROPN
gujaf-161	149	21	less	less	ADJ
gujaf-161	149	22	receivables	receivables	NOUN
gujaf-161	149	23	in	in	ADP
gujaf-161	149	24	year	year	NOUN
gujaf-161	149	25	t	t	PROPN
gujaf-161	149	26	-1	-1	PUNCT
gujaf-161	149	27	for	for	ADP
gujaf-161	149	28	firm	firm	ADJ
gujaf-161	150	1	i	i	PRON
gujaf-161	150	2	ppeit	ppeit	NOUN
gujaf-161	150	3	=	=	PUNCT
gujaf-161	151	1	gross	gross	ADJ
gujaf-161	151	2	property	property	NOUN
gujaf-161	151	3	,	,	PUNCT
gujaf-161	151	4	plant	plant	NOUN
gujaf-161	151	5	and	and	CCONJ
gujaf-161	151	6	equipment	equipment	NOUN
gujaf-161	151	7	in	in	ADP
gujaf-161	151	8	year	year	NOUN
gujaf-161	151	9	t	t	PROPN
gujaf-161	151	10	for	for	ADP
gujaf-161	151	11	firm	firm	ADJ
gujaf-161	152	1	i	i	PRON
gujaf-161	152	2	eit	eit	NOUN
gujaf-161	153	1	=	=	NOUN
gujaf-161	153	2	error	error	NOUN
gujaf-161	153	3	terms	term	NOUN
gujaf-161	153	4	(	(	PUNCT
gujaf-161	153	5	residuals	residual	NOUN
gujaf-161	153	6	)	)	PUNCT
gujaf-161	153	7	in	in	ADP
gujaf-161	153	8	year	year	NOUN
gujaf-161	153	9	t	t	PROPN
gujaf-161	153	10	for	for	ADP
gujaf-161	153	11	firm	firm	NOUN
gujaf-161	153	12	i	i	PRON
gujaf-161	153	13	all	all	DET
gujaf-161	153	14	variables	variable	NOUN
gujaf-161	153	15	are	be	AUX
gujaf-161	153	16	scaled	scale	VERB
gujaf-161	153	17	by	by	ADP
gujaf-161	153	18	total	total	ADJ
gujaf-161	153	19	assets	asset	NOUN
gujaf-161	153	20	year	year	NOUN
gujaf-161	153	21	t-1	t-1	PROPN
gujaf-161	153	22	.	.	PUNCT
gujaf-161	154	1	note	note	VERB
gujaf-161	154	2	eit	eit	INTJ
gujaf-161	154	3	(	(	PUNCT
gujaf-161	154	4	residuals	residual	NOUN
gujaf-161	154	5	)	)	PUNCT
gujaf-161	154	6	represents	represent	VERB
gujaf-161	154	7	the	the	DET
gujaf-161	154	8	discretionary	discretionary	ADJ
gujaf-161	154	9	accruals	accrual	NOUN
gujaf-161	154	10	.	.	PUNCT
gujaf-161	155	1	3.2.3	3.2.3	NUM
gujaf-161	155	2	the	the	DET
gujaf-161	155	3	explanatory	explanatory	ADJ
gujaf-161	155	4	variables	variable	NOUN
gujaf-161	155	5	this	this	PRON
gujaf-161	155	6	comprises	comprise	VERB
gujaf-161	155	7	the	the	DET
gujaf-161	155	8	independent	independent	ADJ
gujaf-161	155	9	and	and	CCONJ
gujaf-161	155	10	control	control	NOUN
gujaf-161	155	11	variables	variable	NOUN
gujaf-161	155	12	.	.	PUNCT
gujaf-161	156	1	the	the	DET
gujaf-161	156	2	independent	independent	ADJ
gujaf-161	156	3	variable	variable	NOUN
gujaf-161	156	4	is	be	AUX
gujaf-161	156	5	board	board	NOUN
gujaf-161	156	6	attributes	attribute	NOUN
gujaf-161	156	7	represented	represent	VERB
gujaf-161	156	8	by	by	ADP
gujaf-161	156	9	board	board	NOUN
gujaf-161	156	10	size	size	NOUN
gujaf-161	156	11	,	,	PUNCT
gujaf-161	156	12	board	board	NOUN
gujaf-161	156	13	independence	independence	NOUN
gujaf-161	156	14	,	,	PUNCT
gujaf-161	156	15	board	board	NOUN
gujaf-161	156	16	meetings	meeting	NOUN
gujaf-161	156	17	and	and	CCONJ
gujaf-161	156	18	board	board	NOUN
gujaf-161	156	19	diversity	diversity	NOUN
gujaf-161	156	20	which	which	PRON
gujaf-161	156	21	could	could	AUX
gujaf-161	156	22	be	be	AUX
gujaf-161	156	23	measured	measure	VERB
gujaf-161	156	24	as	as	SCONJ
gujaf-161	156	25	follows	follow	VERB
gujaf-161	156	26	;	;	PUNCT
gujaf-161	156	27	a	a	X
gujaf-161	156	28	)	)	PUNCT
gujaf-161	156	29	independent	independent	ADJ
gujaf-161	156	30	variables	variables	PROPN
gujaf-161	156	31	i.	i.	PROPN
gujaf-161	156	32	board	board	PROPN
gujaf-161	156	33	size	size	NOUN
gujaf-161	156	34	(	(	PUNCT
gujaf-161	156	35	bs	bs	NOUN
gujaf-161	156	36	)	)	PUNCT
gujaf-161	156	37	is	be	AUX
gujaf-161	156	38	the	the	DET
gujaf-161	156	39	number	number	NOUN
gujaf-161	156	40	of	of	ADP
gujaf-161	156	41	directors	director	NOUN
gujaf-161	156	42	on	on	ADP
gujaf-161	156	43	the	the	DET
gujaf-161	156	44	board	board	NOUN
gujaf-161	156	45	(	(	PUNCT
gujaf-161	156	46	gulzar	gulzar	PROPN
gujaf-161	156	47	&	&	CCONJ
gujaf-161	156	48	zongjun	zongjun	PROPN
gujaf-161	156	49	,	,	PUNCT
gujaf-161	156	50	2011	2011	NUM
gujaf-161	156	51	;	;	PUNCT
gujaf-161	156	52	gill	gill	NOUN
gujaf-161	156	53	&	&	CCONJ
gujaf-161	156	54	bigger	big	ADJ
gujaf-161	156	55	,	,	PUNCT
gujaf-161	156	56	2013	2013	NUM
gujaf-161	156	57	;	;	PUNCT
gujaf-161	156	58	tahir	tahir	PROPN
gujaf-161	156	59	et	et	PROPN
gujaf-161	156	60	al	al	PROPN
gujaf-161	156	61	.	.	PROPN
gujaf-161	156	62	2019	2019	NUM
gujaf-161	156	63	;	;	PUNCT
gujaf-161	156	64	meirini	meirini	NOUN
gujaf-161	156	65	,	,	PUNCT
gujaf-161	156	66	2020	2020	NUM
gujaf-161	156	67	;	;	PUNCT
gujaf-161	156	68	fadiri	fadiri	NOUN
gujaf-161	156	69	et	et	PROPN
gujaf-161	156	70	al	al	PROPN
gujaf-161	156	71	.	.	PROPN
gujaf-161	156	72	2020	2020	NUM
gujaf-161	156	73	)	)	PUNCT
gujaf-161	156	74	ii	ii	PROPN
gujaf-161	156	75	.	.	PUNCT
gujaf-161	156	76	board	board	PROPN
gujaf-161	156	77	independence	independence	NOUN
gujaf-161	156	78	(	(	PUNCT
gujaf-161	156	79	bi	bi	NOUN
gujaf-161	156	80	)	)	PUNCT
gujaf-161	156	81	is	be	AUX
gujaf-161	156	82	measured	measure	VERB
gujaf-161	156	83	by	by	ADP
gujaf-161	156	84	the	the	DET
gujaf-161	156	85	ratio	ratio	NOUN
gujaf-161	156	86	of	of	ADP
gujaf-161	156	87	outside	outside	ADJ
gujaf-161	156	88	or	or	CCONJ
gujaf-161	156	89	non	non	ADJ
gujaf-161	156	90	-	-	ADJ
gujaf-161	156	91	executive	executive	ADJ
gujaf-161	156	92	directors	director	NOUN
gujaf-161	156	93	to	to	ADP
gujaf-161	156	94	the	the	DET
gujaf-161	156	95	total	total	ADJ
gujaf-161	156	96	number	number	NOUN
gujaf-161	156	97	of	of	ADP
gujaf-161	156	98	directors	director	NOUN
gujaf-161	156	99	(	(	PUNCT
gujaf-161	156	100	hassan	hassan	PROPN
gujaf-161	156	101	,	,	PUNCT
gujaf-161	156	102	2011	2011	NUM
gujaf-161	156	103	;	;	PUNCT
gujaf-161	156	104	mohammad	mohammad	PROPN
gujaf-161	156	105	,	,	PUNCT
gujaf-161	156	106	2012	2012	NUM
gujaf-161	156	107	;	;	PUNCT
gujaf-161	156	108	hassan	hassan	PROPN
gujaf-161	156	109	et	et	PROPN
gujaf-161	156	110	al	al	PROPN
gujaf-161	156	111	.	.	PROPN
gujaf-161	156	112	2020	2020	NUM
gujaf-161	156	113	;	;	PUNCT
gujaf-161	157	1	fadiri	fadiri	NOUN
gujaf-161	157	2	et	et	PROPN
gujaf-161	157	3	al	al	PROPN
gujaf-161	157	4	.	.	PROPN
gujaf-161	157	5	2020	2020	NUM
gujaf-161	157	6	)	)	PUNCT
gujaf-161	157	7	.	.	PUNCT
gujaf-161	158	1	iii	iii	X
gujaf-161	158	2	.	.	PROPN
gujaf-161	158	3	board	board	PROPN
gujaf-161	158	4	meeting	meeting	PROPN
gujaf-161	158	5	(	(	PUNCT
gujaf-161	158	6	bm	bm	PROPN
gujaf-161	158	7	)	)	PUNCT
gujaf-161	158	8	is	be	AUX
gujaf-161	158	9	the	the	DET
gujaf-161	158	10	number	number	NOUN
gujaf-161	158	11	of	of	ADP
gujaf-161	158	12	meetings	meeting	NOUN
gujaf-161	158	13	held	hold	VERB
gujaf-161	158	14	by	by	ADP
gujaf-161	158	15	the	the	DET
gujaf-161	158	16	board	board	NOUN
gujaf-161	158	17	within	within	ADP
gujaf-161	158	18	a	a	DET
gujaf-161	158	19	year	year	NOUN
gujaf-161	158	20	(	(	PUNCT
gujaf-161	158	21	ntim	ntim	PROPN
gujaf-161	158	22	&	&	CCONJ
gujaf-161	158	23	osei	osei	PROPN
gujaf-161	158	24	,	,	PUNCT
gujaf-161	158	25	2011	2011	NUM
gujaf-161	158	26	;	;	PUNCT
gujaf-161	158	27	gill	gill	NOUN
gujaf-161	158	28	&	&	CCONJ
gujaf-161	158	29	bigger	big	ADJ
gujaf-161	158	30	,	,	PUNCT
gujaf-161	158	31	2013	2013	NUM
gujaf-161	158	32	;	;	PUNCT
gujaf-161	158	33	tahir	tahir	PROPN
gujaf-161	158	34	et	et	PROPN
gujaf-161	158	35	al	al	PROPN
gujaf-161	158	36	.	.	PROPN
gujaf-161	158	37	2019	2019	NUM
gujaf-161	158	38	)	)	PUNCT
gujaf-161	158	39	iv	iv	PROPN
gujaf-161	158	40	.	.	PUNCT
gujaf-161	158	41	board	board	NOUN
gujaf-161	158	42	diversity	diversity	NOUN
gujaf-161	158	43	(	(	PUNCT
gujaf-161	158	44	bd	bd	PROPN
gujaf-161	158	45	)	)	PUNCT
gujaf-161	158	46	is	be	AUX
gujaf-161	158	47	the	the	DET
gujaf-161	158	48	ratio	ratio	NOUN
gujaf-161	158	49	of	of	ADP
gujaf-161	158	50	female	female	ADJ
gujaf-161	158	51	directors	director	NOUN
gujaf-161	158	52	to	to	ADP
gujaf-161	158	53	the	the	DET
gujaf-161	158	54	total	total	ADJ
gujaf-161	158	55	number	number	NOUN
gujaf-161	158	56	of	of	ADP
gujaf-161	158	57	directors	director	NOUN
gujaf-161	158	58	(	(	PUNCT
gujaf-161	158	59	dalton	dalton	PROPN
gujaf-161	158	60	&	&	CCONJ
gujaf-161	158	61	dalton	dalton	PROPN
gujaf-161	158	62	,	,	PUNCT
gujaf-161	158	63	2010	2010	NUM
gujaf-161	158	64	;	;	PUNCT
gujaf-161	158	65	ahmad	ahmad	PROPN
gujaf-161	158	66	et	et	PROPN
gujaf-161	158	67	al	al	PROPN
gujaf-161	158	68	.	.	PROPN
gujaf-161	158	69	2016	2016	NUM
gujaf-161	158	70	;	;	PUNCT
gujaf-161	158	71	gull	gull	NOUN
gujaf-161	158	72	,	,	PUNCT
gujaf-161	158	73	et	et	PROPN
gujaf-161	158	74	al	al	PROPN
gujaf-161	158	75	2017	2017	NUM
gujaf-161	158	76	;	;	PUNCT
gujaf-161	158	77	charitau	charitau	PROPN
gujaf-161	158	78	et	et	PROPN
gujaf-161	158	79	al	al	PROPN
gujaf-161	158	80	.	.	PROPN
gujaf-161	158	81	2017	2017	NUM
gujaf-161	158	82	;	;	PUNCT
gujaf-161	158	83	olum	olum	PROPN
gujaf-161	158	84	et	et	PROPN
gujaf-161	158	85	al	al	PROPN
gujaf-161	158	86	.	.	PROPN
gujaf-161	158	87	2019	2019	NUM
gujaf-161	158	88	)	)	PUNCT
gujaf-161	158	89	b	b	X
gujaf-161	158	90	)	)	PUNCT
gujaf-161	158	91	control	control	NOUN
gujaf-161	158	92	variables	variables	PROPN
gujaf-161	158	93	i.	i.	PROPN
gujaf-161	158	94	firm	firm	PROPN
gujaf-161	158	95	size	size	PROPN
gujaf-161	158	96	:	:	PUNCT
gujaf-161	158	97	the	the	DET
gujaf-161	158	98	size	size	NOUN
gujaf-161	158	99	of	of	ADP
gujaf-161	158	100	a	a	DET
gujaf-161	158	101	company	company	NOUN
gujaf-161	158	102	has	have	VERB
gujaf-161	158	103	a	a	DET
gujaf-161	158	104	significant	significant	ADJ
gujaf-161	158	105	impact	impact	NOUN
gujaf-161	158	106	on	on	ADP
gujaf-161	158	107	its	its	PRON
gujaf-161	158	108	success	success	NOUN
gujaf-161	158	109	.	.	PUNCT
gujaf-161	159	1	bigger	big	ADJ
gujaf-161	159	2	corporations	corporation	NOUN
gujaf-161	159	3	appear	appear	VERB
gujaf-161	159	4	to	to	PART
gujaf-161	159	5	be	be	AUX
gujaf-161	159	6	more	more	ADV
gujaf-161	159	7	profitable	profitable	ADJ
gujaf-161	159	8	than	than	ADP
gujaf-161	159	9	smaller	small	ADJ
gujaf-161	159	10	companies	company	NOUN
gujaf-161	159	11	(	(	PUNCT
gujaf-161	159	12	vijayakumar	vijayakumar	PROPN
gujaf-161	159	13	&	&	CCONJ
gujaf-161	159	14	tamizhselvan	tamizhselvan	NOUN
gujaf-161	159	15	2010	2010	NUM
gujaf-161	159	16	)	)	PUNCT
gujaf-161	159	17	.	.	PUNCT
gujaf-161	160	1	the	the	DET
gujaf-161	160	2	board	board	NOUN
gujaf-161	160	3	of	of	ADP
gujaf-161	160	4	directors	director	NOUN
gujaf-161	160	5	of	of	ADP
gujaf-161	160	6	larger	large	ADJ
gujaf-161	160	7	enterprises	enterprise	NOUN
gujaf-161	160	8	has	have	VERB
gujaf-161	160	9	a	a	DET
gujaf-161	160	10	tendency	tendency	NOUN
gujaf-161	160	11	to	to	PART
gujaf-161	160	12	rein	rein	VERB
gujaf-161	160	13	in	in	ADP
gujaf-161	160	14	the	the	DET
gujaf-161	160	15	executive	executive	ADJ
gujaf-161	160	16	directors	director	NOUN
gujaf-161	160	17	'	'	PART
gujaf-161	160	18	excesses	excess	NOUN
gujaf-161	160	19	.	.	PUNCT
gujaf-161	161	1	in	in	ADP
gujaf-161	161	2	this	this	DET
gujaf-161	161	3	study	study	NOUN
gujaf-161	161	4	,	,	PUNCT
gujaf-161	161	5	the	the	DET
gujaf-161	161	6	natural	natural	ADJ
gujaf-161	161	7	log	log	NOUN
gujaf-161	161	8	of	of	ADP
gujaf-161	161	9	total	total	ADJ
gujaf-161	161	10	assets	asset	NOUN
gujaf-161	161	11	was	be	AUX
gujaf-161	161	12	used	use	VERB
gujaf-161	161	13	as	as	ADP
gujaf-161	161	14	a	a	DET
gujaf-161	161	15	proxy	proxy	NOUN
gujaf-161	161	16	for	for	ADP
gujaf-161	161	17	firm	firm	ADJ
gujaf-161	161	18	size	size	NOUN
gujaf-161	161	19	.	.	PUNCT
gujaf-161	162	1	ii	ii	PROPN
gujaf-161	162	2	.	.	PUNCT
gujaf-161	162	3	firm	firm	ADJ
gujaf-161	162	4	age	age	NOUN
gujaf-161	162	5	:	:	PUNCT
gujaf-161	162	6	for	for	ADP
gujaf-161	162	7	the	the	DET
gujaf-161	162	8	purpose	purpose	NOUN
gujaf-161	162	9	of	of	ADP
gujaf-161	162	10	this	this	DET
gujaf-161	162	11	study	study	NOUN
gujaf-161	162	12	,	,	PUNCT
gujaf-161	162	13	firm	firm	ADJ
gujaf-161	162	14	age	age	NOUN
gujaf-161	162	15	was	be	AUX
gujaf-161	162	16	proxied	proxie	VERB
gujaf-161	162	17	as	as	ADP
gujaf-161	162	18	the	the	DET
gujaf-161	162	19	number	number	NOUN
gujaf-161	162	20	of	of	ADP
gujaf-161	162	21	years	year	NOUN
gujaf-161	162	22	since	since	SCONJ
gujaf-161	162	23	listing	list	VERB
gujaf-161	162	24	.	.	PUNCT
gujaf-161	163	1	this	this	PRON
gujaf-161	163	2	is	be	AUX
gujaf-161	163	3	consistent	consistent	ADJ
gujaf-161	163	4	with	with	ADP
gujaf-161	163	5	amran	amran	ADJ
gujaf-161	163	6	(	(	PUNCT
gujaf-161	163	7	2011	2011	NUM
gujaf-161	163	8	)	)	PUNCT
gujaf-161	163	9	,	,	PUNCT
gujaf-161	163	10	samaila	samaila	X
gujaf-161	163	11	(	(	PUNCT
gujaf-161	163	12	2014	2014	NUM
gujaf-161	163	13	)	)	PUNCT
gujaf-161	163	14	and	and	CCONJ
gujaf-161	163	15	qasim	qasim	PROPN
gujaf-161	163	16	,	,	PUNCT
gujaf-161	163	17	(	(	PUNCT
gujaf-161	163	18	2014	2014	NUM
gujaf-161	163	19	)	)	PUNCT
gujaf-161	163	20	,	,	PUNCT
gujaf-161	163	21	who	who	PRON
gujaf-161	163	22	proxied	proxie	VERB
gujaf-161	163	23	age	age	NOUN
gujaf-161	163	24	as	as	ADP
gujaf-161	163	25	the	the	DET
gujaf-161	163	26	year	year	NOUN
gujaf-161	163	27	of	of	ADP
gujaf-161	163	28	listing	list	VERB
gujaf-161	163	29	on	on	ADP
gujaf-161	163	30	the	the	DET
gujaf-161	163	31	stock	stock	NOUN
gujaf-161	163	32	exchanges	exchange	NOUN
gujaf-161	163	33	.	.	PUNCT
gujaf-161	164	1	iii	iii	X
gujaf-161	164	2	.	.	PUNCT
gujaf-161	164	3	profitability	profitability	NOUN
gujaf-161	164	4	:	:	PUNCT
gujaf-161	164	5	this	this	PRON
gujaf-161	164	6	can	can	AUX
gujaf-161	164	7	be	be	AUX
gujaf-161	164	8	calculated	calculate	VERB
gujaf-161	164	9	by	by	ADP
gujaf-161	164	10	dividing	divide	VERB
gujaf-161	164	11	net	net	ADJ
gujaf-161	164	12	profit	profit	NOUN
gujaf-161	164	13	before	before	ADP
gujaf-161	164	14	interest	interest	NOUN
gujaf-161	164	15	and	and	CCONJ
gujaf-161	164	16	tax	tax	NOUN
gujaf-161	164	17	by	by	ADP
gujaf-161	164	18	total	total	ADJ
gujaf-161	164	19	assets	asset	NOUN
gujaf-161	164	20	as	as	SCONJ
gujaf-161	164	21	used	use	VERB
gujaf-161	164	22	by	by	ADP
gujaf-161	164	23	saad	saad	PROPN
gujaf-161	164	24	(	(	PUNCT
gujaf-161	164	25	2010	2010	NUM
gujaf-161	164	26	)	)	PUNCT
gujaf-161	164	27	and	and	CCONJ
gujaf-161	164	28	shehu	shehu	NOUN
gujaf-161	164	29	(	(	PUNCT
gujaf-161	164	30	2014	2014	NUM
gujaf-161	164	31	)	)	PUNCT
gujaf-161	164	32	.	.	PUNCT
gujaf-161	165	1	3.3	3.3	NUM
gujaf-161	165	2	model	model	NOUN
gujaf-161	165	3	specification	specification	NOUN
gujaf-161	165	4	in	in	ADP
gujaf-161	165	5	order	order	NOUN
gujaf-161	165	6	to	to	PART
gujaf-161	165	7	assess	assess	VERB
gujaf-161	165	8	the	the	DET
gujaf-161	165	9	impact	impact	NOUN
gujaf-161	165	10	of	of	ADP
gujaf-161	165	11	board	board	NOUN
gujaf-161	165	12	attributes	attribute	VERB
gujaf-161	165	13	on	on	ADP
gujaf-161	165	14	earnings	earning	NOUN
gujaf-161	165	15	quality	quality	NOUN
gujaf-161	165	16	,	,	PUNCT
gujaf-161	165	17	the	the	DET
gujaf-161	165	18	study	study	NOUN
gujaf-161	165	19	adopts	adopt	VERB
gujaf-161	165	20	with	with	ADP
gujaf-161	165	21	little	little	ADJ
gujaf-161	165	22	change	change	NOUN
gujaf-161	165	23	the	the	DET
gujaf-161	165	24	model	model	NOUN
gujaf-161	165	25	used	use	VERB
gujaf-161	165	26	haruna	haruna	PROPN
gujaf-161	165	27	et	et	PROPN
gujaf-161	165	28	al	al	PROPN
gujaf-161	165	29	.	.	PROPN
gujaf-161	165	30	,	,	PUNCT
gujaf-161	165	31	(	(	PUNCT
gujaf-161	165	32	2018	2018	NUM
gujaf-161	165	33	)	)	PUNCT
gujaf-161	165	34	as	as	SCONJ
gujaf-161	165	35	follows	follow	VERB
gujaf-161	165	36	:	:	PUNCT
gujaf-161	165	37	eq	eq	ADP
gujaf-161	166	1			PROPN
gujaf-161	166	2			PROPN
gujaf-161	166	3			NOUN
gujaf-161	166	4			PROPN
gujaf-161	166	5	bs	b	NOUN
gujaf-161	166	6	where	where	SCONJ
gujaf-161	166	7	:	:	PUNCT
gujaf-161	166	8			PROPN
gujaf-161	166	9			PROPN
gujaf-161	166	10	bi	bi	PROPN
gujaf-161	166	11			PROPN
gujaf-161	166	12			PROPN
gujaf-161	166	13	bm	bm	PROPN
gujaf-161	166	14			PROPN
gujaf-161	166	15			PROPN
gujaf-161	166	16	gd	gd	PROPN
gujaf-161	166	17			PROPN
gujaf-161	166	18			PROPN
gujaf-161	166	19	prof	prof	PROPN
gujaf-161	166	20			PROPN
gujaf-161	166	21			PROPN
gujaf-161	166	22	fs	fs	PROPN
gujaf-161	166	23			PROPN
gujaf-161	166	24			PROPN
gujaf-161	166	25	age	age	NOUN
gujaf-161	166	26	it	it	PRON
gujaf-161	166	27	it	it	PRON
gujaf-161	166	28	eq=	eq=	PRON
gujaf-161	166	29	earning	earn	VERB
gujaf-161	166	30	quality	quality	NOUN
gujaf-161	166	31	bs=	bs=	NOUN
gujaf-161	166	32	board	board	NOUN
gujaf-161	166	33	size	size	NOUN
gujaf-161	166	34	bi=	bi=	PROPN
gujaf-161	166	35	board	board	PROPN
gujaf-161	166	36	independence	independence	NOUN
gujaf-161	166	37	it	it	PRON
gujaf-161	166	38	it	it	PRON
gujaf-161	166	39	9	9	NUM
gujaf-161	166	40	bm=	bm=	PROPN
gujaf-161	166	41	board	board	NOUN
gujaf-161	166	42	meetings	meeting	NOUN
gujaf-161	166	43	gd=	gd=	SCONJ
gujaf-161	166	44	gender	gender	NOUN
gujaf-161	166	45	diversity	diversity	NOUN
gujaf-161	166	46	prof=	prof=	PROPN
gujaf-161	166	47	profitability	profitability	NOUN
gujaf-161	166	48	fs=	fs=	NOUN
gujaf-161	166	49	firm	firm	ADJ
gujaf-161	166	50	size	size	NOUN
gujaf-161	166	51	age	age	NOUN
gujaf-161	166	52	=	=	SYM
gujaf-161	166	53	firm	firm	ADJ
gujaf-161	166	54	age	age	NOUN
gujaf-161	166	55	β0	β0	PROPN
gujaf-161	166	56	=	=	PUNCT
gujaf-161	166	57	intercept	intercept	NOUN
gujaf-161	166	58	β1	β1	PROPN
gujaf-161	166	59	–	–	PUNCT
gujaf-161	166	60	β9	β9	NUM
gujaf-161	166	61	=	=	NOUN
gujaf-161	166	62	coefficients	coefficient	NOUN
gujaf-161	166	63	ԑ	ԑ	DET
gujaf-161	166	64	=	=	NOUN
gujaf-161	166	65	error	error	NOUN
gujaf-161	166	66	term	term	NOUN
gujaf-161	166	67	4	4	NUM
gujaf-161	166	68	.	.	NOUN
gujaf-161	166	69	results	result	NOUN
gujaf-161	166	70	and	and	CCONJ
gujaf-161	166	71	discussion	discussion	VERB
gujaf-161	166	72	the	the	DET
gujaf-161	166	73	statistical	statistical	ADJ
gujaf-161	166	74	software	software	NOUN
gujaf-161	166	75	stata	stata	NOUN
gujaf-161	166	76	(	(	PUNCT
gujaf-161	166	77	version	version	NOUN
gujaf-161	166	78	14	14	NUM
gujaf-161	166	79	)	)	PUNCT
gujaf-161	166	80	was	be	AUX
gujaf-161	166	81	used	use	VERB
gujaf-161	166	82	to	to	PART
gujaf-161	166	83	examine	examine	VERB
gujaf-161	166	84	the	the	DET
gujaf-161	166	85	relationship	relationship	NOUN
gujaf-161	166	86	between	between	ADP
gujaf-161	166	87	the	the	DET
gujaf-161	166	88	study	study	NOUN
gujaf-161	166	89	's	's	PART
gujaf-161	166	90	variables	variable	NOUN
gujaf-161	166	91	.	.	PUNCT
gujaf-161	167	1	the	the	DET
gujaf-161	167	2	statistical	statistical	ADJ
gujaf-161	167	3	properties	property	NOUN
gujaf-161	167	4	of	of	ADP
gujaf-161	167	5	the	the	DET
gujaf-161	167	6	variables	variable	NOUN
gujaf-161	167	7	in	in	ADP
gujaf-161	167	8	the	the	DET
gujaf-161	167	9	study	study	NOUN
gujaf-161	167	10	model	model	NOUN
gujaf-161	167	11	are	be	AUX
gujaf-161	167	12	simply	simply	ADV
gujaf-161	167	13	represented	represent	VERB
gujaf-161	167	14	by	by	ADP
gujaf-161	167	15	descriptive	descriptive	ADJ
gujaf-161	167	16	statistics	statistic	NOUN
gujaf-161	167	17	.	.	PUNCT
gujaf-161	168	1	such	such	ADJ
gujaf-161	168	2	data	datum	NOUN
gujaf-161	168	3	can	can	AUX
gujaf-161	168	4	be	be	AUX
gujaf-161	168	5	found	find	VERB
gujaf-161	168	6	in	in	ADP
gujaf-161	168	7	table	table	NOUN
gujaf-161	168	8	1	1	NUM
gujaf-161	168	9	below	below	ADV
gujaf-161	168	10	.	.	PUNCT
gujaf-161	169	1	all	all	PRON
gujaf-161	169	2	of	of	ADP
gujaf-161	169	3	the	the	DET
gujaf-161	169	4	variables	variable	NOUN
gujaf-161	169	5	were	be	AUX
gujaf-161	169	6	gathered	gather	VERB
gujaf-161	169	7	from	from	ADP
gujaf-161	169	8	the	the	DET
gujaf-161	169	9	relevant	relevant	ADJ
gujaf-161	169	10	information	information	NOUN
gujaf-161	169	11	on	on	ADP
gujaf-161	169	12	the	the	DET
gujaf-161	169	13	sampled	sample	VERB
gujaf-161	169	14	companies	company	NOUN
gujaf-161	169	15	'	'	PART
gujaf-161	169	16	directors	director	NOUN
gujaf-161	169	17	'	'	PART
gujaf-161	169	18	reports	report	NOUN
gujaf-161	169	19	and	and	CCONJ
gujaf-161	169	20	financial	financial	ADJ
gujaf-161	169	21	statements	statement	NOUN
gujaf-161	169	22	.	.	PUNCT
gujaf-161	170	1	4.1	4.1	NUM
gujaf-161	170	2	descriptive	descriptive	ADJ
gujaf-161	170	3	statistics	statistic	NOUN
gujaf-161	170	4	table	table	NOUN
gujaf-161	170	5	1	1	NUM
gujaf-161	170	6	:	:	PUNCT
gujaf-161	170	7	descriptive	descriptive	ADJ
gujaf-161	170	8	statistics	statistic	NOUN
gujaf-161	170	9	result	result	VERB
gujaf-161	170	10	variables	variable	NOUN
gujaf-161	170	11	mean	mean	VERB
gujaf-161	170	12	std	std	X
gujaf-161	170	13	.	.	PROPN
gujaf-161	170	14	dev	dev	PROPN
gujaf-161	170	15	.	.	PUNCT
gujaf-161	171	1	min	min	PROPN
gujaf-161	171	2	max	max	PROPN
gujaf-161	171	3	skewness	skewness	PROPN
gujaf-161	171	4	kurtosis	kurtosis	VERB
gujaf-161	171	5	eq	eq	ADP
gujaf-161	171	6	0.094	0.094	NUM
gujaf-161	171	7	0.087	0.087	NUM
gujaf-161	171	8	0	0	NUM
gujaf-161	171	9	0.560	0.560	NUM
gujaf-161	171	10	1.849	1.849	NUM
gujaf-161	171	11	8.070	8.070	NUM
gujaf-161	171	12	bs	b	NOUN
gujaf-161	171	13	9.453	9.453	NUM
gujaf-161	171	14	2.410	2.410	NUM
gujaf-161	171	15	4	4	NUM
gujaf-161	171	16	16	16	NUM
gujaf-161	171	17	0.378	0.378	NUM
gujaf-161	171	18	3.166	3.166	NUM
gujaf-161	171	19	bi	bi	NOUN
gujaf-161	171	20	0.655	0.655	NUM
gujaf-161	171	21	0.112	0.112	NUM
gujaf-161	171	22	0.380	0.380	NUM
gujaf-161	171	23	0.91	0.91	NUM
gujaf-161	171	24	-0.080	-0.080	NOUN
gujaf-161	171	25	2.515	2.515	NUM
gujaf-161	171	26	wd	wd	PROPN
gujaf-161	171	27	0.133	0.133	NUM
gujaf-161	171	28	0.117	0.117	NUM
gujaf-161	171	29	0	0	NUM
gujaf-161	171	30	0.5	0.5	NUM
gujaf-161	171	31	0.869	0.869	NUM
gujaf-161	171	32	3.336	3.336	NUM
gujaf-161	171	33	bm	bm	PROPN
gujaf-161	171	34	4.727	4.727	NUM
gujaf-161	171	35	0.874	0.874	NUM
gujaf-161	171	36	4	4	NUM
gujaf-161	171	37	6	6	NUM
gujaf-161	171	38	0.559	0.559	NUM
gujaf-161	171	39	1.549	1.549	NUM
gujaf-161	171	40	size	size	NOUN
gujaf-161	171	41	9.960	9.960	NUM
gujaf-161	171	42	0.202	0.202	NUM
gujaf-161	171	43	9.626	9.626	NUM
gujaf-161	171	44	10.273	10.273	NUM
gujaf-161	171	45	-0.070	-0.070	NUM
gujaf-161	171	46	2.040	2.040	NUM
gujaf-161	171	47	roa	roa	NOUN
gujaf-161	171	48	0.024	0.024	NUM
gujaf-161	171	49	0.068	0.068	NUM
gujaf-161	171	50	-0.099	-0.099	NUM
gujaf-161	171	51	0.126	0.126	NUM
gujaf-161	171	52	-0.294	-0.294	NUM
gujaf-161	171	53	2.306	2.306	NUM
gujaf-161	171	54	age	age	NOUN
gujaf-161	171	55	13.967	13.967	NUM
gujaf-161	171	56	8.066	8.066	NUM
gujaf-161	171	57	2	2	NUM
gujaf-161	171	58	29	29	NUM
gujaf-161	171	59	0.454	0.454	NUM
gujaf-161	171	60	1.827	1.827	NUM
gujaf-161	171	61	source	source	NOUN
gujaf-161	171	62	:	:	PUNCT
gujaf-161	171	63	stata	stata	NOUN
gujaf-161	171	64	output	output	NOUN
gujaf-161	171	65	,	,	PUNCT
gujaf-161	171	66	2021	2021	NUM
gujaf-161	171	67	table	table	NOUN
gujaf-161	171	68	1	1	NUM
gujaf-161	171	69	show	show	VERB
gujaf-161	171	70	that	that	SCONJ
gujaf-161	171	71	the	the	DET
gujaf-161	171	72	average	average	ADJ
gujaf-161	171	73	board	board	NOUN
gujaf-161	171	74	size	size	NOUN
gujaf-161	171	75	,	,	PUNCT
gujaf-161	171	76	as	as	SCONJ
gujaf-161	171	77	measured	measure	VERB
gujaf-161	171	78	by	by	ADP
gujaf-161	171	79	the	the	DET
gujaf-161	171	80	number	number	NOUN
gujaf-161	171	81	of	of	ADP
gujaf-161	171	82	board	board	NOUN
gujaf-161	171	83	members	member	NOUN
gujaf-161	171	84	,	,	PUNCT
gujaf-161	171	85	was	be	AUX
gujaf-161	171	86	nine	nine	NUM
gujaf-161	171	87	members	member	NOUN
gujaf-161	171	88	,	,	PUNCT
gujaf-161	171	89	with	with	ADP
gujaf-161	171	90	minimum	minimum	NOUN
gujaf-161	171	91	and	and	CCONJ
gujaf-161	171	92	maximum	maximum	ADJ
gujaf-161	171	93	values	value	NOUN
gujaf-161	171	94	of	of	ADP
gujaf-161	171	95	four	four	NUM
gujaf-161	171	96	and	and	CCONJ
gujaf-161	171	97	sixteen	sixteen	NUM
gujaf-161	171	98	members	member	NOUN
gujaf-161	171	99	respectively	respectively	ADV
gujaf-161	171	100	.	.	PUNCT
gujaf-161	172	1	these	these	DET
gujaf-161	172	2	ratios	ratio	NOUN
gujaf-161	172	3	are	be	AUX
gujaf-161	172	4	close	close	ADJ
gujaf-161	172	5	to	to	AUX
gujaf-161	172	6	wenhoa	wenhoa	NOUN
gujaf-161	172	7	et	et	PROPN
gujaf-161	172	8	al	al	PROPN
gujaf-161	172	9	.	.	PROPN
gujaf-161	173	1	(	(	PUNCT
gujaf-161	173	2	2020	2020	NUM
gujaf-161	173	3	)	)	PUNCT
gujaf-161	173	4	findings	finding	NOUN
gujaf-161	173	5	of	of	ADP
gujaf-161	173	6	5	5	NUM
gujaf-161	173	7	and	and	CCONJ
gujaf-161	173	8	17	17	NUM
gujaf-161	173	9	for	for	ADP
gujaf-161	173	10	chinese	chinese	ADJ
gujaf-161	173	11	listed	list	VERB
gujaf-161	173	12	enterprises	enterprise	NOUN
gujaf-161	173	13	,	,	PUNCT
gujaf-161	173	14	and	and	CCONJ
gujaf-161	173	15	lower	low	ADJ
gujaf-161	173	16	than	than	ADP
gujaf-161	173	17	hassan	hassan	PROPN
gujaf-161	173	18	et	et	PROPN
gujaf-161	173	19	al	al	PROPN
gujaf-161	173	20	.	.	PROPN
gujaf-161	174	1	(	(	PUNCT
gujaf-161	174	2	2020	2020	NUM
gujaf-161	174	3	)	)	PUNCT
gujaf-161	174	4	findings	finding	NOUN
gujaf-161	174	5	of	of	ADP
gujaf-161	174	6	3	3	NUM
gujaf-161	174	7	and	and	CCONJ
gujaf-161	174	8	15	15	NUM
gujaf-161	174	9	for	for	ADP
gujaf-161	174	10	egyptian	egyptian	ADJ
gujaf-161	174	11	firms	firm	NOUN
gujaf-161	174	12	.	.	PUNCT
gujaf-161	175	1	this	this	DET
gujaf-161	175	2	research	research	NOUN
gujaf-161	175	3	demonstrates	demonstrate	VERB
gujaf-161	175	4	that	that	SCONJ
gujaf-161	175	5	the	the	DET
gujaf-161	175	6	code	code	NOUN
gujaf-161	175	7	of	of	ADP
gujaf-161	175	8	corporate	corporate	ADJ
gujaf-161	175	9	governance	governance	NOUN
gujaf-161	175	10	for	for	ADP
gujaf-161	175	11	insurance	insurance	NOUN
gujaf-161	175	12	companies	company	NOUN
gujaf-161	175	13	(	(	PUNCT
gujaf-161	175	14	2009	2009	NUM
gujaf-161	175	15	)	)	PUNCT
gujaf-161	175	16	rules	rule	NOUN
gujaf-161	175	17	for	for	ADP
gujaf-161	175	18	board	board	NOUN
gujaf-161	175	19	membership	membership	NOUN
gujaf-161	175	20	was	be	AUX
gujaf-161	175	21	obeyed	obey	VERB
gujaf-161	175	22	by	by	ADP
gujaf-161	175	23	most	most	ADJ
gujaf-161	175	24	of	of	ADP
gujaf-161	175	25	nigerian	nigerian	ADJ
gujaf-161	175	26	insurance	insurance	NOUN
gujaf-161	175	27	firms	firm	NOUN
gujaf-161	175	28	.	.	PUNCT
gujaf-161	176	1	on	on	ADP
gujaf-161	176	2	the	the	DET
gujaf-161	176	3	other	other	ADJ
gujaf-161	176	4	hand	hand	NOUN
gujaf-161	176	5	,	,	PUNCT
gujaf-161	176	6	according	accord	VERB
gujaf-161	176	7	to	to	ADP
gujaf-161	176	8	the	the	DET
gujaf-161	176	9	naicom	naicom	PROPN
gujaf-161	176	10	code	code	PROPN
gujaf-161	176	11	of	of	ADP
gujaf-161	176	12	corporate	corporate	ADJ
gujaf-161	176	13	governance	governance	NOUN
gujaf-161	176	14	of	of	ADP
gujaf-161	176	15	nigeria	nigeria	PROPN
gujaf-161	176	16	,	,	PUNCT
gujaf-161	176	17	some	some	PRON
gujaf-161	176	18	of	of	ADP
gujaf-161	176	19	these	these	DET
gujaf-161	176	20	companies	company	NOUN
gujaf-161	176	21	have	have	AUX
gujaf-161	176	22	violated	violate	VERB
gujaf-161	176	23	the	the	DET
gujaf-161	176	24	requirement	requirement	NOUN
gujaf-161	176	25	by	by	ADP
gujaf-161	176	26	having	have	VERB
gujaf-161	176	27	four	four	NUM
gujaf-161	176	28	(	(	PUNCT
gujaf-161	176	29	4	4	NUM
gujaf-161	176	30	)	)	PUNCT
gujaf-161	176	31	members	member	NOUN
gujaf-161	176	32	on	on	ADP
gujaf-161	176	33	the	the	DET
gujaf-161	176	34	board	board	NOUN
gujaf-161	176	35	of	of	ADP
gujaf-161	176	36	directors	director	NOUN
gujaf-161	176	37	,	,	PUNCT
gujaf-161	176	38	which	which	PRON
gujaf-161	176	39	is	be	AUX
gujaf-161	176	40	less	less	ADJ
gujaf-161	176	41	than	than	ADP
gujaf-161	176	42	the	the	DET
gujaf-161	176	43	minimum	minimum	ADJ
gujaf-161	176	44	number	number	NOUN
gujaf-161	176	45	of	of	ADP
gujaf-161	176	46	five	five	NUM
gujaf-161	176	47	(	(	PUNCT
gujaf-161	176	48	7	7	NUM
gujaf-161	176	49	)	)	PUNCT
gujaf-161	176	50	,	,	PUNCT
gujaf-161	176	51	and	and	CCONJ
gujaf-161	176	52	by	by	ADP
gujaf-161	176	53	having	have	VERB
gujaf-161	176	54	sixteen	sixteen	NUM
gujaf-161	176	55	(	(	PUNCT
gujaf-161	176	56	16	16	NUM
gujaf-161	176	57	)	)	PUNCT
gujaf-161	176	58	board	board	NOUN
gujaf-161	176	59	members	member	NOUN
gujaf-161	176	60	,	,	PUNCT
gujaf-161	176	61	which	which	PRON
gujaf-161	176	62	is	be	AUX
gujaf-161	176	63	more	more	ADJ
gujaf-161	176	64	than	than	ADP
gujaf-161	176	65	the	the	DET
gujaf-161	176	66	maximum	maximum	ADJ
gujaf-161	176	67	number	number	NOUN
gujaf-161	176	68	of	of	ADP
gujaf-161	176	69	fifteen	fifteen	NUM
gujaf-161	176	70	(	(	PUNCT
gujaf-161	176	71	15	15	NUM
gujaf-161	176	72	)	)	PUNCT
gujaf-161	176	73	.	.	PUNCT
gujaf-161	177	1	(	(	PUNCT
gujaf-161	177	2	2009	2009	NUM
gujaf-161	177	3	)	)	PUNCT
gujaf-161	177	4	.	.	PUNCT
gujaf-161	178	1	this	this	PRON
gujaf-161	178	2	indicates	indicate	VERB
gujaf-161	178	3	that	that	SCONJ
gujaf-161	178	4	some	some	DET
gujaf-161	178	5	nigerian	nigerian	ADJ
gujaf-161	178	6	insurance	insurance	NOUN
gujaf-161	178	7	businesses	business	NOUN
gujaf-161	178	8	have	have	AUX
gujaf-161	178	9	failed	fail	VERB
gujaf-161	178	10	to	to	PART
gujaf-161	178	11	meet	meet	VERB
gujaf-161	178	12	the	the	DET
gujaf-161	178	13	standards	standard	NOUN
gujaf-161	178	14	of	of	ADP
gujaf-161	178	15	the	the	DET
gujaf-161	178	16	industry	industry	NOUN
gujaf-161	178	17	's	's	PART
gujaf-161	178	18	code	code	NOUN
gujaf-161	178	19	of	of	ADP
gujaf-161	178	20	corporate	corporate	ADJ
gujaf-161	178	21	governance	governance	NOUN
gujaf-161	178	22	(	(	PUNCT
gujaf-161	178	23	2009	2009	NUM
gujaf-161	178	24	)	)	PUNCT
gujaf-161	178	25	,	,	PUNCT
gujaf-161	178	26	which	which	PRON
gujaf-161	178	27	stipulated	stipulate	VERB
gujaf-161	178	28	that	that	SCONJ
gujaf-161	178	29	the	the	DET
gujaf-161	178	30	board	board	NOUN
gujaf-161	178	31	should	should	AUX
gujaf-161	178	32	consist	consist	VERB
gujaf-161	178	33	of	of	ADP
gujaf-161	178	34	no	no	DET
gujaf-161	178	35	fewer	few	ADJ
gujaf-161	178	36	than	than	ADP
gujaf-161	178	37	seven	seven	NUM
gujaf-161	178	38	and	and	CCONJ
gujaf-161	178	39	no	no	DET
gujaf-161	178	40	more	more	ADJ
gujaf-161	178	41	than	than	ADP
gujaf-161	178	42	fifteen	fifteen	NUM
gujaf-161	178	43	members	member	NOUN
gujaf-161	178	44	.	.	PUNCT
gujaf-161	179	1	also	also	ADV
gujaf-161	179	2	,	,	PUNCT
gujaf-161	179	3	the	the	DET
gujaf-161	179	4	average	average	ADJ
gujaf-161	179	5	level	level	NOUN
gujaf-161	179	6	of	of	ADP
gujaf-161	179	7	board	board	NOUN
gujaf-161	179	8	independence	independence	NOUN
gujaf-161	179	9	was	be	AUX
gujaf-161	179	10	66	66	NUM
gujaf-161	179	11	percent	percent	NOUN
gujaf-161	179	12	,	,	PUNCT
gujaf-161	179	13	with	with	ADP
gujaf-161	179	14	minimum	minimum	NOUN
gujaf-161	179	15	and	and	CCONJ
gujaf-161	179	16	maximum	maximum	ADJ
gujaf-161	179	17	values	value	NOUN
gujaf-161	179	18	of	of	ADP
gujaf-161	179	19	38	38	NUM
gujaf-161	179	20	percent	percent	NOUN
gujaf-161	179	21	and	and	CCONJ
gujaf-161	179	22	91	91	NUM
gujaf-161	179	23	percent	percent	NOUN
gujaf-161	179	24	,	,	PUNCT
gujaf-161	179	25	respectively	respectively	ADV
gujaf-161	179	26	,	,	PUNCT
gujaf-161	179	27	as	as	SCONJ
gujaf-161	179	28	shown	show	VERB
gujaf-161	179	29	in	in	ADP
gujaf-161	179	30	table	table	NOUN
gujaf-161	179	31	1	1	NUM
gujaf-161	179	32	.	.	PUNCT
gujaf-161	180	1	it	it	PRON
gujaf-161	180	2	means	mean	VERB
gujaf-161	180	3	that	that	SCONJ
gujaf-161	180	4	some	some	PRON
gujaf-161	180	5	of	of	ADP
gujaf-161	180	6	the	the	DET
gujaf-161	180	7	10	10	NUM
gujaf-161	180	8	industry	industry	NOUN
gujaf-161	180	9	's	's	PART
gujaf-161	180	10	sampled	sample	VERB
gujaf-161	180	11	companies	company	NOUN
gujaf-161	180	12	did	do	AUX
gujaf-161	180	13	not	not	PART
gujaf-161	180	14	meet	meet	VERB
gujaf-161	180	15	the	the	DET
gujaf-161	180	16	minimum	minimum	ADJ
gujaf-161	180	17	requirement	requirement	NOUN
gujaf-161	180	18	of	of	ADP
gujaf-161	180	19	having	have	VERB
gujaf-161	180	20	at	at	ADV
gujaf-161	180	21	least	least	ADV
gujaf-161	180	22	60	60	NUM
gujaf-161	180	23	%	%	NOUN
gujaf-161	180	24	of	of	ADP
gujaf-161	180	25	their	their	PRON
gujaf-161	180	26	board	board	NOUN
gujaf-161	180	27	members	member	NOUN
gujaf-161	180	28	be	be	AUX
gujaf-161	180	29	independent	independent	ADJ
gujaf-161	180	30	,	,	PUNCT
gujaf-161	180	31	which	which	PRON
gujaf-161	180	32	is	be	AUX
gujaf-161	180	33	below	below	ADP
gujaf-161	180	34	the	the	DET
gujaf-161	180	35	minimum	minimum	ADJ
gujaf-161	180	36	requirement	requirement	NOUN
gujaf-161	180	37	;	;	PUNCT
gujaf-161	180	38	however	however	ADV
gujaf-161	180	39	,	,	PUNCT
gujaf-161	180	40	others	other	NOUN
gujaf-161	180	41	have	have	VERB
gujaf-161	180	42	about	about	ADV
gujaf-161	180	43	91	91	NUM
gujaf-161	180	44	percent	percent	NOUN
gujaf-161	180	45	of	of	ADP
gujaf-161	180	46	their	their	PRON
gujaf-161	180	47	board	board	NOUN
gujaf-161	180	48	members	member	NOUN
gujaf-161	180	49	be	be	AUX
gujaf-161	180	50	independent	independent	ADJ
gujaf-161	180	51	,	,	PUNCT
gujaf-161	180	52	which	which	PRON
gujaf-161	180	53	is	be	AUX
gujaf-161	180	54	above	above	ADP
gujaf-161	180	55	the	the	DET
gujaf-161	180	56	minimum	minimum	ADJ
gujaf-161	180	57	requirement	requirement	NOUN
gujaf-161	180	58	.	.	PUNCT
gujaf-161	181	1	this	this	DET
gujaf-161	181	2	percentage	percentage	NOUN
gujaf-161	181	3	is	be	AUX
gujaf-161	181	4	greater	great	ADJ
gujaf-161	181	5	than	than	ADP
gujaf-161	181	6	arif	arif	PROPN
gujaf-161	181	7	's	's	PART
gujaf-161	181	8	(	(	PUNCT
gujaf-161	181	9	2019	2019	NUM
gujaf-161	181	10	)	)	PUNCT
gujaf-161	181	11	findings	finding	NOUN
gujaf-161	181	12	,	,	PUNCT
gujaf-161	181	13	which	which	PRON
gujaf-161	181	14	showed	show	VERB
gujaf-161	181	15	22	22	NUM
gujaf-161	181	16	percent	percent	NOUN
gujaf-161	181	17	and	and	CCONJ
gujaf-161	181	18	67	67	NUM
gujaf-161	181	19	percent	percent	NOUN
gujaf-161	181	20	for	for	ADP
gujaf-161	181	21	pakistani	pakistani	ADJ
gujaf-161	181	22	listed	list	VERB
gujaf-161	181	23	insurance	insurance	NOUN
gujaf-161	181	24	companies	company	NOUN
gujaf-161	181	25	,	,	PUNCT
gujaf-161	181	26	respectively	respectively	ADV
gujaf-161	181	27	.	.	PUNCT
gujaf-161	182	1	in	in	ADP
gujaf-161	182	2	addition	addition	NOUN
gujaf-161	182	3	,	,	PUNCT
gujaf-161	182	4	table	table	NOUN
gujaf-161	182	5	1	1	NUM
gujaf-161	182	6	reveals	reveal	VERB
gujaf-161	182	7	that	that	SCONJ
gujaf-161	182	8	women	woman	NOUN
gujaf-161	182	9	directorship	directorship	NOUN
gujaf-161	182	10	had	have	VERB
gujaf-161	182	11	a	a	DET
gujaf-161	182	12	mean	mean	NOUN
gujaf-161	182	13	of	of	ADP
gujaf-161	182	14	13	13	NUM
gujaf-161	182	15	%	%	NOUN
gujaf-161	182	16	,	,	PUNCT
gujaf-161	182	17	indicating	indicate	VERB
gujaf-161	182	18	that	that	SCONJ
gujaf-161	182	19	on	on	ADP
gujaf-161	182	20	average	average	ADJ
gujaf-161	182	21	13	13	NUM
gujaf-161	182	22	%	%	NOUN
gujaf-161	182	23	of	of	ADP
gujaf-161	182	24	the	the	DET
gujaf-161	182	25	board	board	NOUN
gujaf-161	182	26	members	member	NOUN
gujaf-161	182	27	of	of	ADP
gujaf-161	182	28	the	the	DET
gujaf-161	182	29	selected	select	VERB
gujaf-161	182	30	companies	company	NOUN
gujaf-161	182	31	were	be	AUX
gujaf-161	182	32	women	woman	NOUN
gujaf-161	182	33	,	,	PUNCT
gujaf-161	182	34	with	with	ADP
gujaf-161	182	35	a	a	DET
gujaf-161	182	36	minimum	minimum	NOUN
gujaf-161	182	37	of	of	ADP
gujaf-161	182	38	0	0	NUM
gujaf-161	182	39	%	%	NOUN
gujaf-161	182	40	and	and	CCONJ
gujaf-161	182	41	a	a	DET
gujaf-161	182	42	high	high	NOUN
gujaf-161	182	43	of	of	ADP
gujaf-161	182	44	50	50	NUM
gujaf-161	182	45	%	%	NOUN
gujaf-161	182	46	.	.	PUNCT
gujaf-161	183	1	this	this	PRON
gujaf-161	183	2	is	be	AUX
gujaf-161	183	3	lower	low	ADJ
gujaf-161	183	4	than	than	ADP
gujaf-161	183	5	the	the	DET
gujaf-161	183	6	91	91	NUM
gujaf-161	183	7	percent	percent	NOUN
gujaf-161	183	8	reported	report	VERB
gujaf-161	183	9	by	by	ADP
gujaf-161	183	10	akpotor	akpotor	PROPN
gujaf-161	183	11	et	et	PROPN
gujaf-161	183	12	al	al	PROPN
gujaf-161	183	13	.	.	PROPN
gujaf-161	184	1	(	(	PUNCT
gujaf-161	184	2	2019	2019	NUM
gujaf-161	184	3	)	)	PUNCT
gujaf-161	184	4	in	in	ADP
gujaf-161	184	5	some	some	DET
gujaf-161	184	6	chosen	choose	VERB
gujaf-161	184	7	nigerian	nigerian	ADJ
gujaf-161	184	8	companies	company	NOUN
gujaf-161	184	9	.	.	PUNCT
gujaf-161	185	1	according	accord	VERB
gujaf-161	185	2	to	to	ADP
gujaf-161	185	3	the	the	DET
gujaf-161	185	4	findings	finding	NOUN
gujaf-161	185	5	,	,	PUNCT
gujaf-161	185	6	some	some	DET
gujaf-161	185	7	corporations	corporation	NOUN
gujaf-161	185	8	have	have	VERB
gujaf-161	185	9	100	100	NUM
gujaf-161	185	10	%	%	NOUN
gujaf-161	185	11	male	male	NOUN
gujaf-161	185	12	board	board	NOUN
gujaf-161	185	13	members	member	NOUN
gujaf-161	185	14	,	,	PUNCT
gujaf-161	185	15	while	while	SCONJ
gujaf-161	185	16	others	other	NOUN
gujaf-161	185	17	have	have	VERB
gujaf-161	185	18	50	50	NUM
gujaf-161	185	19	%	%	NOUN
gujaf-161	185	20	female	female	ADJ
gujaf-161	185	21	board	board	NOUN
gujaf-161	185	22	members	member	NOUN
gujaf-161	185	23	.	.	PUNCT
gujaf-161	186	1	the	the	DET
gujaf-161	186	2	naicom	naicom	PROPN
gujaf-161	186	3	code	code	PROPN
gujaf-161	186	4	of	of	ADP
gujaf-161	186	5	corporate	corporate	ADJ
gujaf-161	186	6	governance	governance	NOUN
gujaf-161	186	7	does	do	AUX
gujaf-161	186	8	not	not	PART
gujaf-161	186	9	require	require	VERB
gujaf-161	186	10	a	a	DET
gujaf-161	186	11	corporation	corporation	NOUN
gujaf-161	186	12	to	to	PART
gujaf-161	186	13	have	have	VERB
gujaf-161	186	14	women	woman	NOUN
gujaf-161	186	15	on	on	ADP
gujaf-161	186	16	its	its	PRON
gujaf-161	186	17	board	board	NOUN
gujaf-161	186	18	of	of	ADP
gujaf-161	186	19	directors	director	NOUN
gujaf-161	186	20	;	;	PUNCT
gujaf-161	186	21	however	however	ADV
gujaf-161	186	22	,	,	PUNCT
gujaf-161	186	23	diversity	diversity	NOUN
gujaf-161	186	24	of	of	ADP
gujaf-161	186	25	board	board	NOUN
gujaf-161	186	26	members	member	NOUN
gujaf-161	186	27	is	be	AUX
gujaf-161	186	28	advocated	advocate	VERB
gujaf-161	186	29	.	.	PUNCT
gujaf-161	187	1	the	the	DET
gujaf-161	187	2	table	table	NOUN
gujaf-161	187	3	also	also	ADV
gujaf-161	187	4	reveals	reveal	VERB
gujaf-161	187	5	that	that	SCONJ
gujaf-161	187	6	,	,	PUNCT
gujaf-161	187	7	on	on	ADP
gujaf-161	187	8	average	average	ADJ
gujaf-161	187	9	,	,	PUNCT
gujaf-161	187	10	the	the	DET
gujaf-161	187	11	boards	board	NOUN
gujaf-161	187	12	of	of	ADP
gujaf-161	187	13	the	the	DET
gujaf-161	187	14	selected	select	VERB
gujaf-161	187	15	companies	company	NOUN
gujaf-161	187	16	held	hold	VERB
gujaf-161	187	17	five	five	NUM
gujaf-161	187	18	meetings	meeting	NOUN
gujaf-161	187	19	every	every	DET
gujaf-161	187	20	financial	financial	ADJ
gujaf-161	187	21	year	year	NOUN
gujaf-161	187	22	,	,	PUNCT
gujaf-161	187	23	with	with	ADP
gujaf-161	187	24	values	value	NOUN
gujaf-161	187	25	of	of	ADP
gujaf-161	187	26	four	four	NUM
gujaf-161	187	27	and	and	CCONJ
gujaf-161	187	28	six	six	NUM
gujaf-161	187	29	.	.	PUNCT
gujaf-161	188	1	when	when	SCONJ
gujaf-161	188	2	compared	compare	VERB
gujaf-161	188	3	to	to	ADP
gujaf-161	188	4	hassan	hassan	PROPN
gujaf-161	188	5	et	et	PROPN
gujaf-161	188	6	al	al	PROPN
gujaf-161	188	7	.	.	PROPN
gujaf-161	189	1	(	(	PUNCT
gujaf-161	189	2	2020	2020	NUM
gujaf-161	189	3	)	)	PUNCT
gujaf-161	189	4	,	,	PUNCT
gujaf-161	189	5	who	who	PRON
gujaf-161	189	6	reported	report	VERB
gujaf-161	189	7	that	that	SCONJ
gujaf-161	189	8	the	the	DET
gujaf-161	189	9	maximum	maximum	ADJ
gujaf-161	189	10	number	number	NOUN
gujaf-161	189	11	of	of	ADP
gujaf-161	189	12	meetings	meeting	NOUN
gujaf-161	189	13	held	hold	VERB
gujaf-161	189	14	by	by	ADP
gujaf-161	189	15	egyptian	egyptian	ADJ
gujaf-161	189	16	enterprises	enterprise	NOUN
gujaf-161	189	17	was	be	AUX
gujaf-161	189	18	15	15	NUM
gujaf-161	189	19	times	time	NOUN
gujaf-161	189	20	,	,	PUNCT
gujaf-161	189	21	this	this	DET
gujaf-161	189	22	result	result	NOUN
gujaf-161	189	23	is	be	AUX
gujaf-161	189	24	lower	low	ADJ
gujaf-161	189	25	.	.	PUNCT
gujaf-161	190	1	the	the	DET
gujaf-161	190	2	standard	standard	ADJ
gujaf-161	190	3	deviation	deviation	NOUN
gujaf-161	190	4	of	of	ADP
gujaf-161	190	5	0.87	0.87	NUM
gujaf-161	190	6	reveals	reveal	VERB
gujaf-161	190	7	that	that	SCONJ
gujaf-161	190	8	the	the	DET
gujaf-161	190	9	number	number	NOUN
gujaf-161	190	10	of	of	ADP
gujaf-161	190	11	meetings	meeting	NOUN
gujaf-161	190	12	held	hold	VERB
gujaf-161	190	13	by	by	ADP
gujaf-161	190	14	the	the	DET
gujaf-161	190	15	firms	firm	NOUN
gujaf-161	190	16	varied	vary	VERB
gujaf-161	190	17	over	over	ADP
gujaf-161	190	18	time	time	NOUN
gujaf-161	190	19	.	.	PUNCT
gujaf-161	191	1	this	this	PRON
gujaf-161	191	2	indicates	indicate	VERB
gujaf-161	191	3	that	that	SCONJ
gujaf-161	191	4	nigerian	nigerian	ADJ
gujaf-161	191	5	insurance	insurance	NOUN
gujaf-161	191	6	firms	firm	NOUN
gujaf-161	191	7	followed	follow	VERB
gujaf-161	191	8	the	the	DET
gujaf-161	191	9	naicom	naicom	ADJ
gujaf-161	191	10	code	code	PROPN
gujaf-161	191	11	of	of	ADP
gujaf-161	191	12	corporate	corporate	ADJ
gujaf-161	191	13	governance	governance	NOUN
gujaf-161	191	14	(	(	PUNCT
gujaf-161	191	15	2009	2009	NUM
gujaf-161	191	16	)	)	PUNCT
gujaf-161	191	17	,	,	PUNCT
gujaf-161	191	18	which	which	PRON
gujaf-161	191	19	stipulated	stipulate	VERB
gujaf-161	191	20	that	that	SCONJ
gujaf-161	191	21	the	the	DET
gujaf-161	191	22	board	board	NOUN
gujaf-161	191	23	should	should	AUX
gujaf-161	191	24	meet	meet	VERB
gujaf-161	191	25	at	at	ADV
gujaf-161	191	26	least	least	ADV
gujaf-161	191	27	four	four	NUM
gujaf-161	191	28	times	time	NOUN
gujaf-161	191	29	annually	annually	ADV
gujaf-161	191	30	.	.	PUNCT
gujaf-161	192	1	4.2	4.2	NUM
gujaf-161	192	2	correlation	correlation	NOUN
gujaf-161	192	3	result	result	NOUN
gujaf-161	192	4	table	table	NOUN
gujaf-161	192	5	2	2	NUM
gujaf-161	192	6	shows	show	VERB
gujaf-161	192	7	the	the	DET
gujaf-161	192	8	correlations	correlation	NOUN
gujaf-161	192	9	between	between	ADP
gujaf-161	192	10	the	the	DET
gujaf-161	192	11	iv	iv	NOUN
gujaf-161	192	12	’s	’s	NOUN
gujaf-161	192	13	and	and	CCONJ
gujaf-161	192	14	the	the	DET
gujaf-161	192	15	dv	dv	PROPN
gujaf-161	192	16	.	.	PUNCT
gujaf-161	193	1	the	the	DET
gujaf-161	193	2	table	table	NOUN
gujaf-161	193	3	depicts	depict	VERB
gujaf-161	193	4	the	the	DET
gujaf-161	193	5	relationships	relationship	NOUN
gujaf-161	193	6	between	between	ADP
gujaf-161	193	7	all	all	PRON
gujaf-161	193	8	of	of	ADP
gujaf-161	193	9	the	the	DET
gujaf-161	193	10	pairs	pair	NOUN
gujaf-161	193	11	of	of	ADP
gujaf-161	193	12	variables	variable	NOUN
gujaf-161	193	13	in	in	ADP
gujaf-161	193	14	the	the	DET
gujaf-161	193	15	regression	regression	NOUN
gujaf-161	193	16	model	model	NOUN
gujaf-161	193	17	,	,	PUNCT
gujaf-161	193	18	as	as	ADV
gujaf-161	193	19	well	well	ADV
gujaf-161	193	20	as	as	ADP
gujaf-161	193	21	the	the	DET
gujaf-161	193	22	relationships	relationship	NOUN
gujaf-161	193	23	between	between	ADP
gujaf-161	193	24	all	all	PRON
gujaf-161	193	25	of	of	ADP
gujaf-161	193	26	the	the	DET
gujaf-161	193	27	explanatory	explanatory	ADJ
gujaf-161	193	28	variables	variable	NOUN
gujaf-161	193	29	and	and	CCONJ
gujaf-161	193	30	the	the	DET
gujaf-161	193	31	explained	explain	VERB
gujaf-161	193	32	variable	variable	NOUN
gujaf-161	193	33	,	,	PUNCT
gujaf-161	193	34	as	as	ADV
gujaf-161	193	35	well	well	ADV
gujaf-161	193	36	as	as	ADP
gujaf-161	193	37	the	the	DET
gujaf-161	193	38	relationships	relationship	NOUN
gujaf-161	193	39	between	between	ADP
gujaf-161	193	40	all	all	PRON
gujaf-161	193	41	of	of	ADP
gujaf-161	193	42	the	the	DET
gujaf-161	193	43	independent	independent	ADJ
gujaf-161	193	44	variables	variable	NOUN
gujaf-161	193	45	.	.	PUNCT
gujaf-161	194	1	this	this	PRON
gujaf-161	194	2	provides	provide	VERB
gujaf-161	194	3	information	information	NOUN
gujaf-161	194	4	on	on	ADP
gujaf-161	194	5	the	the	DET
gujaf-161	194	6	size	size	NOUN
gujaf-161	194	7	of	of	ADP
gujaf-161	194	8	the	the	DET
gujaf-161	194	9	independent	independent	ADJ
gujaf-161	194	10	variable	variable	ADJ
gujaf-161	194	11	pairs	pair	NOUN
gujaf-161	194	12	.	.	PUNCT
gujaf-161	195	1	table	table	NOUN
gujaf-161	195	2	2	2	NUM
gujaf-161	195	3	.	.	PUNCT
gujaf-161	195	4	spearman	spearman	NOUN
gujaf-161	195	5	correlation	correlation	NOUN
gujaf-161	195	6	matrix	matrix	NOUN
gujaf-161	195	7	variabl	variabl	NOUN
gujaf-161	195	8	es	es	NOUN
gujaf-161	195	9	eq	eq	NOUN
gujaf-161	195	10	bs	bs	PROPN
gujaf-161	195	11	bi	bi	PROPN
gujaf-161	195	12	wd	wd	PROPN
gujaf-161	195	13	bm	bm	PROPN
gujaf-161	195	14	size	size	PROPN
gujaf-161	195	15	roa	roa	PROPN
gujaf-161	195	16	age	age	NOUN
gujaf-161	195	17	vif	vif	PROPN
gujaf-161	195	18	eq	eq	ADP
gujaf-161	195	19	1.000	1.000	NUM
gujaf-161	195	20	bs	bs	NOUN
gujaf-161	195	21	-0.222	-0.222	ADP
gujaf-161	195	22	1.000	1.000	NUM
gujaf-161	195	23	1.24	1.24	NUM
gujaf-161	195	24	bi	bi	NOUN
gujaf-161	195	25	0.120	0.120	NUM
gujaf-161	195	26	0.048	0.048	NUM
gujaf-161	195	27	1.000	1.000	NUM
gujaf-161	195	28	1.15	1.15	NUM
gujaf-161	195	29	wd	wd	PROPN
gujaf-161	195	30	-0.024	-0.024	PUNCT
gujaf-161	195	31	-0.268	-0.268	PUNCT
gujaf-161	195	32	-0.075	-0.075	NUM
gujaf-161	195	33	1.000	1.000	NUM
gujaf-161	195	34	1.09	1.09	NUM
gujaf-161	195	35	bm	bm	PROPN
gujaf-161	195	36	-0.122	-0.122	NUM
gujaf-161	195	37	0.247	0.247	NUM
gujaf-161	195	38	0.281	0.281	NUM
gujaf-161	195	39	-0.071	-0.071	NUM
gujaf-161	195	40	1.000	1.000	NUM
gujaf-161	195	41	1.18	1.18	NUM
gujaf-161	195	42	size	size	NOUN
gujaf-161	195	43	-0.139	-0.139	PUNCT
gujaf-161	195	44	0.166	0.166	NUM
gujaf-161	195	45	0.226	0.226	NUM
gujaf-161	195	46	0.147	0.147	NUM
gujaf-161	195	47	0.249	0.249	NUM
gujaf-161	195	48	1.000	1.000	NUM
gujaf-161	195	49	1.08	1.08	NUM
gujaf-161	195	50	roa	roa	NOUN
gujaf-161	195	51	-0.161	-0.161	PUNCT
gujaf-161	195	52	-0.005	-0.005	PUNCT
gujaf-161	196	1	0.035	0.035	NUM
gujaf-161	196	2	0.023	0.023	NUM
gujaf-161	196	3	0.025	0.025	NUM
gujaf-161	196	4	0.191	0.191	NUM
gujaf-161	196	5	1.0000	1.0000	NUM
gujaf-161	196	6	1.30	1.30	NUM
gujaf-161	196	7	age	age	NOUN
gujaf-161	196	8	-0.054	-0.054	PUNCT
gujaf-161	196	9	0.055	0.055	NUM
gujaf-161	196	10	0.126	0.126	NUM
gujaf-161	196	11	0.038	0.038	NUM
gujaf-161	196	12	0.027	0.027	NUM
gujaf-161	196	13	0.201	0.201	NUM
gujaf-161	196	14	0.152	0.152	NUM
gujaf-161	196	15	1.0000	1.0000	NUM
gujaf-161	196	16	1.06	1.06	NUM
gujaf-161	196	17	source	source	NOUN
gujaf-161	196	18	:	:	PUNCT
gujaf-161	196	19	stata	stata	NOUN
gujaf-161	196	20	output	output	NOUN
gujaf-161	196	21	,	,	PUNCT
gujaf-161	196	22	2021	2021	NUM
gujaf-161	196	23	the	the	DET
gujaf-161	196	24	correlation	correlation	NOUN
gujaf-161	196	25	coefficients	coefficient	NOUN
gujaf-161	196	26	between	between	ADP
gujaf-161	196	27	the	the	DET
gujaf-161	196	28	dependent	dependent	ADJ
gujaf-161	196	29	variable	variable	NOUN
gujaf-161	196	30	(	(	PUNCT
gujaf-161	196	31	eq	eq	NOUN
gujaf-161	196	32	)	)	PUNCT
gujaf-161	196	33	and	and	CCONJ
gujaf-161	196	34	the	the	DET
gujaf-161	196	35	explanatory	explanatory	ADJ
gujaf-161	196	36	variables	variable	NOUN
gujaf-161	196	37	are	be	AUX
gujaf-161	196	38	shown	show	VERB
gujaf-161	196	39	in	in	ADP
gujaf-161	196	40	table	table	NOUN
gujaf-161	196	41	2	2	NUM
gujaf-161	196	42	.	.	PUNCT
gujaf-161	197	1	(	(	PUNCT
gujaf-161	197	2	board	board	NOUN
gujaf-161	197	3	size	size	NOUN
gujaf-161	197	4	,	,	PUNCT
gujaf-161	197	5	board	board	NOUN
gujaf-161	197	6	independence	independence	NOUN
gujaf-161	197	7	,	,	PUNCT
gujaf-161	197	8	women	woman	NOUN
gujaf-161	197	9	directorship	directorship	NOUN
gujaf-161	197	10	,	,	PUNCT
gujaf-161	197	11	board	board	NOUN
gujaf-161	197	12	meetings	meeting	NOUN
gujaf-161	197	13	,	,	PUNCT
gujaf-161	197	14	size	size	NOUN
gujaf-161	197	15	,	,	PUNCT
gujaf-161	197	16	roa	roa	NOUN
gujaf-161	197	17	,	,	PUNCT
gujaf-161	197	18	and	and	CCONJ
gujaf-161	197	19	age	age	NOUN
gujaf-161	197	20	)	)	PUNCT
gujaf-161	197	21	.	.	PUNCT
gujaf-161	198	1	the	the	DET
gujaf-161	198	2	path	path	NOUN
gujaf-161	198	3	of	of	ADP
gujaf-161	198	4	the	the	DET
gujaf-161	198	5	association	association	NOUN
gujaf-161	198	6	is	be	AUX
gujaf-161	198	7	indicated	indicate	VERB
gujaf-161	198	8	by	by	ADP
gujaf-161	198	9	the	the	DET
gujaf-161	198	10	sign	sign	NOUN
gujaf-161	198	11	of	of	ADP
gujaf-161	198	12	the	the	DET
gujaf-161	198	13	correlation	correlation	NOUN
gujaf-161	198	14	coefficient	coefficient	NOUN
gujaf-161	198	15	(	(	PUNCT
gujaf-161	198	16	positive	positive	ADJ
gujaf-161	198	17	or	or	CCONJ
gujaf-161	198	18	negative	negative	ADJ
gujaf-161	198	19	)	)	PUNCT
gujaf-161	198	20	.	.	PUNCT
gujaf-161	199	1	the	the	DET
gujaf-161	199	2	correlation	correlation	NOUN
gujaf-161	199	3	coefficient	coefficient	NOUN
gujaf-161	199	4	's	's	PART
gujaf-161	199	5	absolute	absolute	ADJ
gujaf-161	199	6	values	value	NOUN
gujaf-161	199	7	show	show	VERB
gujaf-161	199	8	the	the	DET
gujaf-161	199	9	strength	strength	NOUN
gujaf-161	199	10	of	of	ADP
gujaf-161	199	11	the	the	DET
gujaf-161	199	12	association	association	NOUN
gujaf-161	199	13	,	,	PUNCT
gujaf-161	199	14	with	with	ADP
gujaf-161	199	15	bigger	big	ADJ
gujaf-161	199	16	values	value	NOUN
gujaf-161	199	17	suggesting	suggest	VERB
gujaf-161	199	18	more	more	ADV
gujaf-161	199	19	significant	significant	ADJ
gujaf-161	199	20	relationships	relationship	NOUN
gujaf-161	199	21	.	.	PUNCT
gujaf-161	200	1	since	since	SCONJ
gujaf-161	200	2	each	each	DET
gujaf-161	200	3	variable	variable	NOUN
gujaf-161	200	4	has	have	VERB
gujaf-161	200	5	a	a	DET
gujaf-161	200	6	perfect	perfect	ADJ
gujaf-161	200	7	positive	positive	ADJ
gujaf-161	200	8	linear	linear	PROPN
gujaf-161	200	9	association	association	NOUN
gujaf-161	200	10	with	with	ADP
gujaf-161	200	11	itself	itself	PRON
gujaf-161	200	12	,	,	PUNCT
gujaf-161	200	13	the	the	DET
gujaf-161	200	14	correlation	correlation	NOUN
gujaf-161	200	15	coefficients	coefficient	VERB
gujaf-161	200	16	on	on	ADP
gujaf-161	200	17	the	the	DET
gujaf-161	200	18	11	11	NUM
gujaf-161	200	19	major	major	ADJ
gujaf-161	200	20	diagonal	diagonal	NOUN
gujaf-161	200	21	are	be	AUX
gujaf-161	200	22	1.00	1.00	NUM
gujaf-161	200	23	.	.	PUNCT
gujaf-161	201	1	the	the	DET
gujaf-161	201	2	correlation	correlation	NOUN
gujaf-161	201	3	coefficient	coefficient	NOUN
gujaf-161	201	4	between	between	ADP
gujaf-161	201	5	board	board	NOUN
gujaf-161	201	6	size	size	NOUN
gujaf-161	201	7	and	and	CCONJ
gujaf-161	201	8	eq	eq	NOUN
gujaf-161	201	9	is	be	AUX
gujaf-161	201	10	-0.222	-0.222	ADV
gujaf-161	201	11	,	,	PUNCT
gujaf-161	201	12	as	as	SCONJ
gujaf-161	201	13	shown	show	VERB
gujaf-161	201	14	in	in	ADP
gujaf-161	201	15	table	table	NOUN
gujaf-161	201	16	2	2	NUM
gujaf-161	201	17	,	,	PUNCT
gujaf-161	201	18	which	which	PRON
gujaf-161	201	19	is	be	AUX
gujaf-161	201	20	not	not	PART
gujaf-161	201	21	near	near	ADJ
gujaf-161	201	22	to	to	ADP
gujaf-161	201	23	one	one	NUM
gujaf-161	201	24	.	.	PUNCT
gujaf-161	202	1	also	also	ADV
gujaf-161	202	2	,	,	PUNCT
gujaf-161	202	3	the	the	DET
gujaf-161	202	4	result	result	NOUN
gujaf-161	202	5	shows	show	VERB
gujaf-161	202	6	that	that	SCONJ
gujaf-161	202	7	eq	eq	NOUN
gujaf-161	202	8	correlates	correlate	VERB
gujaf-161	202	9	positively	positively	ADV
gujaf-161	202	10	with	with	ADP
gujaf-161	202	11	board	board	NOUN
gujaf-161	202	12	independence	independence	NOUN
gujaf-161	202	13	(	(	PUNCT
gujaf-161	202	14	bi	bi	NOUN
gujaf-161	202	15	)	)	PUNCT
gujaf-161	202	16	the	the	DET
gujaf-161	202	17	table	table	NOUN
gujaf-161	202	18	shows	show	VERB
gujaf-161	202	19	that	that	SCONJ
gujaf-161	202	20	women	woman	NOUN
gujaf-161	202	21	's	's	PART
gujaf-161	202	22	directorship	directorship	NOUN
gujaf-161	202	23	is	be	AUX
gujaf-161	202	24	negatively	negatively	ADV
gujaf-161	202	25	correlated	correlate	VERB
gujaf-161	202	26	with	with	ADP
gujaf-161	202	27	eq	eq	ADP
gujaf-161	202	28	,	,	PUNCT
gujaf-161	202	29	although	although	SCONJ
gujaf-161	202	30	the	the	DET
gujaf-161	202	31	relationship	relationship	NOUN
gujaf-161	202	32	is	be	AUX
gujaf-161	202	33	weak	weak	ADJ
gujaf-161	202	34	a	a	DET
gujaf-161	202	35	coefficient	coefficient	NOUN
gujaf-161	202	36	of	of	ADP
gujaf-161	202	37	-0.024	-0.024	NUM
gujaf-161	202	38	,	,	PUNCT
gujaf-161	202	39	which	which	PRON
gujaf-161	202	40	is	be	AUX
gujaf-161	202	41	far	far	ADV
gujaf-161	202	42	from	from	ADP
gujaf-161	202	43	1	1	NUM
gujaf-161	202	44	.	.	PUNCT
gujaf-161	203	1	the	the	DET
gujaf-161	203	2	table	table	NOUN
gujaf-161	203	3	also	also	ADV
gujaf-161	203	4	shows	show	VERB
gujaf-161	203	5	that	that	SCONJ
gujaf-161	203	6	eq	eq	NOUN
gujaf-161	203	7	correlates	correlate	VERB
gujaf-161	203	8	negatively	negatively	ADV
gujaf-161	203	9	with	with	ADP
gujaf-161	203	10	board	board	NOUN
gujaf-161	203	11	meetings	meeting	NOUN
gujaf-161	203	12	(	(	PUNCT
gujaf-161	203	13	bm	bm	PROPN
gujaf-161	203	14	)	)	PUNCT
gujaf-161	203	15	,	,	PUNCT
gujaf-161	203	16	firm	firm	ADJ
gujaf-161	203	17	size	size	NOUN
gujaf-161	203	18	,	,	PUNCT
gujaf-161	203	19	return	return	VERB
gujaf-161	203	20	on	on	ADP
gujaf-161	203	21	assets	asset	NOUN
gujaf-161	203	22	(	(	PUNCT
gujaf-161	203	23	roa	roa	NOUN
gujaf-161	203	24	)	)	PUNCT
gujaf-161	203	25	,	,	PUNCT
gujaf-161	203	26	and	and	CCONJ
gujaf-161	203	27	age	age	NOUN
gujaf-161	203	28	in	in	ADP
gujaf-161	203	29	the	the	DET
gujaf-161	203	30	nigerian	nigerian	ADJ
gujaf-161	203	31	insurance	insurance	NOUN
gujaf-161	203	32	companies	company	NOUN
gujaf-161	203	33	,	,	PUNCT
gujaf-161	203	34	but	but	CCONJ
gujaf-161	203	35	the	the	DET
gujaf-161	203	36	relationship	relationship	NOUN
gujaf-161	203	37	is	be	AUX
gujaf-161	203	38	weak	weak	ADJ
gujaf-161	203	39	,	,	PUNCT
gujaf-161	203	40	as	as	ADP
gujaf-161	203	41	evident	evident	ADJ
gujaf-161	203	42	from	from	ADP
gujaf-161	203	43	the	the	DET
gujaf-161	203	44	coefficient	coefficient	NOUN
gujaf-161	203	45	of	of	ADP
gujaf-161	203	46	-0.122	-0.122	X
gujaf-161	203	47	,	,	PUNCT
gujaf-161	203	48	-0.139	-0.139	PUNCT
gujaf-161	203	49	,	,	PUNCT
gujaf-161	203	50	-0.54	-0.54	X
gujaf-161	203	51	,	,	PUNCT
gujaf-161	203	52	and	and	CCONJ
gujaf-161	203	53	-0.161	-0.161	ADJ
gujaf-161	203	54	,	,	PUNCT
gujaf-161	203	55	respectively	respectively	ADV
gujaf-161	203	56	.	.	PUNCT
gujaf-161	204	1	collinearity	collinearity	NOUN
gujaf-161	204	2	,	,	PUNCT
gujaf-161	204	3	is	be	AUX
gujaf-161	204	4	said	say	VERB
gujaf-161	204	5	to	to	PART
gujaf-161	204	6	occurs	occur	VERB
gujaf-161	204	7	when	when	SCONJ
gujaf-161	204	8	two	two	NUM
gujaf-161	204	9	or	or	CCONJ
gujaf-161	204	10	more	more	ADJ
gujaf-161	204	11	predictors	predictor	NOUN
gujaf-161	204	12	are	be	AUX
gujaf-161	204	13	correlated	correlate	VERB
gujaf-161	204	14	,	,	PUNCT
gujaf-161	204	15	and	and	CCONJ
gujaf-161	204	16	multicollinearity	multicollinearity	NOUN
gujaf-161	204	17	,	,	PUNCT
gujaf-161	204	18	which	which	PRON
gujaf-161	204	19	occurs	occur	VERB
gujaf-161	204	20	when	when	SCONJ
gujaf-161	204	21	more	more	ADJ
gujaf-161	204	22	than	than	ADP
gujaf-161	204	23	two	two	NUM
gujaf-161	204	24	independent	independent	ADJ
gujaf-161	204	25	variables	variable	NOUN
gujaf-161	204	26	or	or	CCONJ
gujaf-161	204	27	predictors	predictor	NOUN
gujaf-161	204	28	are	be	AUX
gujaf-161	204	29	correlated	correlate	VERB
gujaf-161	204	30	,	,	PUNCT
gujaf-161	204	31	imply	imply	VERB
gujaf-161	204	32	interdependence	interdependence	NOUN
gujaf-161	204	33	between	between	ADP
gujaf-161	204	34	the	the	DET
gujaf-161	204	35	predictors	predictor	NOUN
gujaf-161	204	36	or	or	CCONJ
gujaf-161	204	37	independent	independent	ADJ
gujaf-161	204	38	variables	variable	NOUN
gujaf-161	204	39	and	and	CCONJ
gujaf-161	204	40	,	,	PUNCT
gujaf-161	204	41	if	if	SCONJ
gujaf-161	204	42	large	large	ADJ
gujaf-161	204	43	in	in	ADP
gujaf-161	204	44	magnitude	magnitude	NOUN
gujaf-161	204	45	,	,	PUNCT
gujaf-161	204	46	has	have	VERB
gujaf-161	204	47	a	a	DET
gujaf-161	204	48	negative	negative	ADJ
gujaf-161	204	49	impact	impact	NOUN
gujaf-161	204	50	on	on	ADP
gujaf-161	204	51	the	the	DET
gujaf-161	204	52	independent	independent	ADJ
gujaf-161	204	53	variables	variable	NOUN
gujaf-161	204	54	'	'	PART
gujaf-161	204	55	predictive	predictive	ADJ
gujaf-161	204	56	ability	ability	NOUN
gujaf-161	204	57	.	.	PUNCT
gujaf-161	205	1	a	a	DET
gujaf-161	205	2	variance	variance	NOUN
gujaf-161	205	3	inflation	inflation	NOUN
gujaf-161	205	4	factor	factor	NOUN
gujaf-161	205	5	(	(	PUNCT
gujaf-161	205	6	vif	vif	NOUN
gujaf-161	205	7	)	)	PUNCT
gujaf-161	205	8	test	test	NOUN
gujaf-161	205	9	was	be	AUX
gujaf-161	205	10	used	use	VERB
gujaf-161	205	11	to	to	PART
gujaf-161	205	12	found	find	VERB
gujaf-161	205	13	whether	whether	SCONJ
gujaf-161	205	14	or	or	CCONJ
gujaf-161	205	15	not	not	PART
gujaf-161	205	16	there	there	PRON
gujaf-161	205	17	was	be	VERB
gujaf-161	205	18	a	a	DET
gujaf-161	205	19	collinearity	collinearity	NOUN
gujaf-161	205	20	problem	problem	NOUN
gujaf-161	205	21	,	,	PUNCT
gujaf-161	205	22	and	and	CCONJ
gujaf-161	205	23	the	the	DET
gujaf-161	205	24	results	result	NOUN
gujaf-161	205	25	showed	show	VERB
gujaf-161	205	26	that	that	SCONJ
gujaf-161	205	27	there	there	PRON
gujaf-161	205	28	was	be	VERB
gujaf-161	205	29	none	none	NOUN
gujaf-161	205	30	.	.	PUNCT
gujaf-161	206	1	because	because	SCONJ
gujaf-161	206	2	the	the	DET
gujaf-161	206	3	variance	variance	NOUN
gujaf-161	206	4	inflation	inflation	NOUN
gujaf-161	206	5	factor	factor	NOUN
gujaf-161	206	6	(	(	PUNCT
gujaf-161	206	7	vif	vif	NOUN
gujaf-161	206	8	)	)	PUNCT
gujaf-161	206	9	test	test	NOUN
gujaf-161	206	10	results	result	NOUN
gujaf-161	206	11	range	range	VERB
gujaf-161	206	12	from	from	ADP
gujaf-161	206	13	a	a	DET
gujaf-161	206	14	minimum	minimum	NOUN
gujaf-161	206	15	of	of	ADP
gujaf-161	206	16	1.06	1.06	NUM
gujaf-161	206	17	to	to	ADP
gujaf-161	206	18	a	a	DET
gujaf-161	206	19	high	high	NOUN
gujaf-161	206	20	of	of	ADP
gujaf-161	206	21	1.36	1.36	NUM
gujaf-161	206	22	,	,	PUNCT
gujaf-161	206	23	a	a	DET
gujaf-161	206	24	vif	vif	NOUN
gujaf-161	206	25	of	of	ADP
gujaf-161	206	26	5.00	5.00	NUM
gujaf-161	206	27	is	be	AUX
gujaf-161	206	28	considered	consider	VERB
gujaf-161	206	29	evidence	evidence	NOUN
gujaf-161	206	30	of	of	ADP
gujaf-161	206	31	nonexistence	nonexistence	NOUN
gujaf-161	206	32	of	of	ADP
gujaf-161	206	33	collinearity	collinearity	NOUN
gujaf-161	206	34	(	(	PUNCT
gujaf-161	206	35	barde	barde	PROPN
gujaf-161	206	36	2009	2009	NUM
gujaf-161	206	37	and	and	CCONJ
gujaf-161	206	38	samaila	samaila	PROPN
gujaf-161	206	39	2014	2014	NUM
gujaf-161	206	40	)	)	PUNCT
gujaf-161	206	41	.	.	PUNCT
gujaf-161	207	1	as	as	ADP
gujaf-161	207	2	a	a	DET
gujaf-161	207	3	result	result	NOUN
gujaf-161	207	4	,	,	PUNCT
gujaf-161	207	5	the	the	DET
gujaf-161	207	6	link	link	NOUN
gujaf-161	207	7	will	will	AUX
gujaf-161	207	8	have	have	VERB
gujaf-161	207	9	no	no	DET
gujaf-161	207	10	effect	effect	NOUN
gujaf-161	207	11	on	on	ADP
gujaf-161	207	12	the	the	DET
gujaf-161	207	13	independent	independent	ADJ
gujaf-161	207	14	variables	variable	NOUN
gujaf-161	207	15	'	'	PART
gujaf-161	207	16	capacity	capacity	NOUN
gujaf-161	207	17	to	to	PART
gujaf-161	207	18	forecast	forecast	VERB
gujaf-161	207	19	.	.	PUNCT
gujaf-161	208	1	hence	hence	ADV
gujaf-161	208	2	this	this	DET
gujaf-161	208	3	research	research	NOUN
gujaf-161	208	4	established	establish	VERB
gujaf-161	208	5	the	the	DET
gujaf-161	208	6	absence	absence	NOUN
gujaf-161	208	7	of	of	ADP
gujaf-161	208	8	collinearity	collinearity	NOUN
gujaf-161	208	9	.	.	PUNCT
gujaf-161	209	1	4.3	4.3	NUM
gujaf-161	209	2	regression	regression	NOUN
gujaf-161	209	3	result	result	VERB
gujaf-161	209	4	a	a	DET
gujaf-161	209	5	regression	regression	NOUN
gujaf-161	209	6	model	model	NOUN
gujaf-161	209	7	's	's	PART
gujaf-161	209	8	goal	goal	NOUN
gujaf-161	209	9	is	be	AUX
gujaf-161	209	10	to	to	PART
gujaf-161	209	11	figure	figure	VERB
gujaf-161	209	12	out	out	ADP
gujaf-161	209	13	how	how	SCONJ
gujaf-161	209	14	an	an	DET
gujaf-161	209	15	independent	independent	ADJ
gujaf-161	209	16	variable	variable	NOUN
gujaf-161	209	17	affects	affect	VERB
gujaf-161	209	18	a	a	DET
gujaf-161	209	19	dependent	dependent	ADJ
gujaf-161	209	20	variable	variable	NOUN
gujaf-161	209	21	.	.	PUNCT
gujaf-161	210	1	to	to	PART
gujaf-161	210	2	assess	assess	VERB
gujaf-161	210	3	the	the	DET
gujaf-161	210	4	accuracy	accuracy	NOUN
gujaf-161	210	5	of	of	ADP
gujaf-161	210	6	the	the	DET
gujaf-161	210	7	linear	linear	ADJ
gujaf-161	210	8	fit	fit	NOUN
gujaf-161	210	9	to	to	ADP
gujaf-161	210	10	the	the	DET
gujaf-161	210	11	model	model	NOUN
gujaf-161	210	12	,	,	PUNCT
gujaf-161	210	13	the	the	DET
gujaf-161	210	14	researcher	researcher	NOUN
gujaf-161	210	15	calculated	calculate	VERB
gujaf-161	210	16	the	the	DET
gujaf-161	210	17	coefficient	coefficient	NOUN
gujaf-161	210	18	of	of	ADP
gujaf-161	210	19	multiple	multiple	NOUN
gujaf-161	210	20	as	as	SCONJ
gujaf-161	210	21	shown	show	VERB
gujaf-161	210	22	in	in	ADP
gujaf-161	210	23	the	the	DET
gujaf-161	210	24	table	table	NOUN
gujaf-161	210	25	below	below	ADV
gujaf-161	210	26	:	:	PUNCT
gujaf-161	210	27	table	table	NOUN
gujaf-161	210	28	3	3	NUM
gujaf-161	210	29	:	:	PUNCT
gujaf-161	210	30	ols	ol	NOUN
gujaf-161	210	31	regression	regression	NOUN
gujaf-161	210	32	eq	eq	ADP
gujaf-161	210	33	coefficients	coefficient	NOUN
gujaf-161	210	34	std	std	PROPN
gujaf-161	210	35	.	.	PUNCT
gujaf-161	211	1	errors	error	NOUN
gujaf-161	211	2	z	z	PROPN
gujaf-161	211	3	p	p	X
gujaf-161	211	4	>	>	X
gujaf-161	211	5	izi	izi	PROPN
gujaf-161	211	6	bs	bs	NOUN
gujaf-161	211	7	-0.0075019	-0.0075019	PROPN
gujaf-161	211	8	0.0031099	0.0031099	NUM
gujaf-161	211	9	-2.41	-2.41	NUM
gujaf-161	211	10	0.017	0.017	NUM
gujaf-161	211	11	bi	bi	NOUN
gujaf-161	211	12	0.1410018	0.1410018	NUM
gujaf-161	211	13	0.0659421	0.0659421	NUM
gujaf-161	211	14	2.14	2.14	NUM
gujaf-161	211	15	0.034	0.034	NUM
gujaf-161	211	16	wd	wd	PRON
gujaf-161	211	17	-0.0425224	-0.0425224	NOUN
gujaf-161	212	1	0.0626560	0.0626560	NUM
gujaf-161	212	2	-0.68	-0.68	PROPN
gujaf-161	212	3	0.498	0.498	NUM
gujaf-161	212	4	bm	bm	PROPN
gujaf-161	212	5	-0.0101360	-0.0101360	PROPN
gujaf-161	212	6	0.0086090	0.0086090	NUM
gujaf-161	212	7	-1.18	-1.18	VERB
gujaf-161	212	8	0.241	0.241	NUM
gujaf-161	212	9	size	size	NOUN
gujaf-161	212	10	-0.0341850	-0.0341850	NOUN
gujaf-161	212	11	0.0379330	0.0379330	NUM
gujaf-161	212	12	-0.90	-0.90	NUM
gujaf-161	212	13	0.369	0.369	NUM
gujaf-161	212	14	roa	roa	NOUN
gujaf-161	212	15	-0.1885812	-0.1885812	NOUN
gujaf-161	212	16	0.1045447	0.1045447	NUM
gujaf-161	212	17	-1.80	-1.80	NUM
gujaf-161	212	18	0.073	0.073	NUM
gujaf-161	212	19	age	age	NOUN
gujaf-161	212	20	-0.0002428	-0.0002428	VERB
gujaf-161	212	21	0.0008833	0.0008833	NUM
gujaf-161	212	22	-0.27	-0.27	PROPN
gujaf-161	212	23	0.784	0.784	NUM
gujaf-161	212	24	constant	constant	ADJ
gujaf-161	212	25	0.47455530	0.47455530	NUM
gujaf-161	212	26	0.3588253	0.3588253	NUM
gujaf-161	212	27	1.32	1.32	NUM
gujaf-161	212	28	0.188	0.188	NUM
gujaf-161	212	29	r	r	NOUN
gujaf-161	212	30	-	-	PUNCT
gujaf-161	212	31	square	square	ADJ
gujaf-161	212	32	11.70	11.70	NUM
gujaf-161	212	33	adjusted	adjust	VERB
gujaf-161	212	34	r2	r2	NOUN
gujaf-161	212	35	07.35	07.35	NUM
gujaf-161	212	36	probability	probability	NOUN
gujaf-161	212	37	0.0121	0.0121	NUM
gujaf-161	212	38	source	source	NOUN
gujaf-161	212	39	:	:	PUNCT
gujaf-161	212	40	stata	stata	NOUN
gujaf-161	212	41	output	output	NOUN
gujaf-161	212	42	,	,	PUNCT
gujaf-161	212	43	2021	2021	NUM
gujaf-161	212	44	as	as	ADP
gujaf-161	212	45	a	a	DET
gujaf-161	212	46	proxy	proxy	NOUN
gujaf-161	212	47	for	for	ADP
gujaf-161	212	48	earnings	earning	NOUN
gujaf-161	212	49	quality	quality	NOUN
gujaf-161	212	50	,	,	PUNCT
gujaf-161	212	51	discretionary	discretionary	ADJ
gujaf-161	212	52	accrual	accrual	ADJ
gujaf-161	212	53	(	(	PUNCT
gujaf-161	212	54	da	da	NOUN
gujaf-161	212	55	)	)	PUNCT
gujaf-161	212	56	was	be	AUX
gujaf-161	212	57	used	use	VERB
gujaf-161	212	58	.	.	PUNCT
gujaf-161	213	1	a	a	DET
gujaf-161	213	2	negative	negative	ADJ
gujaf-161	213	3	association	association	NOUN
gujaf-161	213	4	indicates	indicate	VERB
gujaf-161	213	5	lower	low	ADJ
gujaf-161	213	6	earnings	earning	NOUN
gujaf-161	213	7	management	management	NOUN
gujaf-161	213	8	,	,	PUNCT
gujaf-161	213	9	which	which	PRON
gujaf-161	213	10	leads	lead	VERB
gujaf-161	213	11	to	to	ADP
gujaf-161	213	12	higher	high	ADJ
gujaf-161	213	13	earning	earn	VERB
gujaf-161	213	14	quality	quality	NOUN
gujaf-161	213	15	,	,	PUNCT
gujaf-161	213	16	and	and	CCONJ
gujaf-161	213	17	vice	vice	ADV
gujaf-161	213	18	versa	versa	ADV
gujaf-161	213	19	.	.	PUNCT
gujaf-161	214	1	table	table	NOUN
gujaf-161	214	2	3	3	NUM
gujaf-161	214	3	shows	show	VERB
gujaf-161	214	4	that	that	SCONJ
gujaf-161	214	5	the	the	DET
gujaf-161	214	6	explanatory	explanatory	ADJ
gujaf-161	214	7	variables	variable	NOUN
gujaf-161	214	8	(	(	PUNCT
gujaf-161	214	9	bs	bs	NOUN
gujaf-161	214	10	,	,	PUNCT
gujaf-161	214	11	bi	bi	NOUN
gujaf-161	214	12	,	,	PUNCT
gujaf-161	214	13	wd	wd	PROPN
gujaf-161	214	14	,	,	PUNCT
gujaf-161	214	15	bm	bm	PROPN
gujaf-161	214	16	,	,	PUNCT
gujaf-161	214	17	size	size	NOUN
gujaf-161	214	18	,	,	PUNCT
gujaf-161	214	19	age	age	NOUN
gujaf-161	214	20	,	,	PUNCT
gujaf-161	214	21	and	and	CCONJ
gujaf-161	214	22	roa	roa	PROPN
gujaf-161	214	23	)	)	PUNCT
gujaf-161	214	24	examined	examine	VERB
gujaf-161	214	25	by	by	ADP
gujaf-161	214	26	the	the	DET
gujaf-161	214	27	model	model	NOUN
gujaf-161	214	28	explain	explain	VERB
gujaf-161	214	29	12	12	NUM
gujaf-161	214	30	percent	percent	NOUN
gujaf-161	214	31	of	of	ADP
gujaf-161	214	32	the	the	DET
gujaf-161	214	33	change	change	NOUN
gujaf-161	214	34	in	in	ADP
gujaf-161	214	35	eq	eq	NOUN
gujaf-161	214	36	with	with	ADP
gujaf-161	214	37	a	a	DET
gujaf-161	214	38	cumulative	cumulative	ADJ
gujaf-161	214	39	r2	r2	NOUN
gujaf-161	214	40	of	of	ADP
gujaf-161	214	41	0.117	0.117	NUM
gujaf-161	214	42	.	.	PUNCT
gujaf-161	215	1	other	other	ADJ
gujaf-161	215	2	variables	variable	NOUN
gujaf-161	215	3	not	not	PART
gujaf-161	215	4	included	include	VERB
gujaf-161	215	5	in	in	ADP
gujaf-161	215	6	the	the	DET
gujaf-161	215	7	model	model	NOUN
gujaf-161	215	8	account	account	NOUN
gujaf-161	215	9	for	for	ADP
gujaf-161	215	10	about	about	ADV
gujaf-161	215	11	88	88	NUM
gujaf-161	215	12	percent	percent	NOUN
gujaf-161	215	13	of	of	ADP
gujaf-161	215	14	the	the	DET
gujaf-161	215	15	variation	variation	NOUN
gujaf-161	215	16	in	in	ADP
gujaf-161	215	17	the	the	DET
gujaf-161	215	18	12	12	NUM
gujaf-161	215	19	variable	variable	NOUN
gujaf-161	215	20	.	.	PUNCT
gujaf-161	216	1	it	it	PRON
gujaf-161	216	2	's	be	AUX
gujaf-161	216	3	also	also	ADV
gujaf-161	216	4	worth	worth	ADJ
gujaf-161	216	5	noting	note	VERB
gujaf-161	216	6	that	that	SCONJ
gujaf-161	216	7	the	the	DET
gujaf-161	216	8	model	model	NOUN
gujaf-161	216	9	is	be	AUX
gujaf-161	216	10	accurate	accurate	ADJ
gujaf-161	216	11	(	(	PUNCT
gujaf-161	216	12	0.0121	0.0121	NUM
gujaf-161	216	13	)	)	PUNCT
gujaf-161	216	14	.	.	PUNCT
gujaf-161	217	1	this	this	PRON
gujaf-161	217	2	indicates	indicate	VERB
gujaf-161	217	3	that	that	SCONJ
gujaf-161	217	4	the	the	DET
gujaf-161	217	5	entire	entire	ADJ
gujaf-161	217	6	model	model	NOUN
gujaf-161	217	7	fits	fit	VERB
gujaf-161	217	8	the	the	DET
gujaf-161	217	9	level	level	NOUN
gujaf-161	217	10	of	of	ADP
gujaf-161	217	11	variability	variability	NOUN
gujaf-161	217	12	between	between	ADP
gujaf-161	217	13	the	the	DET
gujaf-161	217	14	dependent	dependent	ADJ
gujaf-161	217	15	and	and	CCONJ
gujaf-161	217	16	explanatory	explanatory	ADJ
gujaf-161	217	17	variables	variable	NOUN
gujaf-161	217	18	.	.	PUNCT
gujaf-161	218	1	at	at	ADP
gujaf-161	218	2	a	a	DET
gujaf-161	218	3	5	5	NUM
gujaf-161	218	4	%	%	NOUN
gujaf-161	218	5	level	level	NOUN
gujaf-161	218	6	of	of	ADP
gujaf-161	218	7	significance	significance	NOUN
gujaf-161	218	8	,	,	PUNCT
gujaf-161	218	9	the	the	DET
gujaf-161	218	10	data	datum	NOUN
gujaf-161	218	11	show	show	VERB
gujaf-161	218	12	a	a	DET
gujaf-161	218	13	negative	negative	ADJ
gujaf-161	218	14	and	and	CCONJ
gujaf-161	218	15	significant	significant	ADJ
gujaf-161	218	16	association	association	NOUN
gujaf-161	218	17	between	between	ADP
gujaf-161	218	18	board	board	NOUN
gujaf-161	218	19	size	size	NOUN
gujaf-161	218	20	and	and	CCONJ
gujaf-161	218	21	discretionary	discretionary	ADJ
gujaf-161	218	22	accruals	accrual	NOUN
gujaf-161	218	23	,	,	PUNCT
gujaf-161	218	24	with	with	ADP
gujaf-161	218	25	a	a	DET
gujaf-161	218	26	negative	negative	ADJ
gujaf-161	218	27	z	z	NOUN
gujaf-161	218	28	value	value	NOUN
gujaf-161	218	29	of	of	ADP
gujaf-161	218	30	-2.41	-2.41	NUM
gujaf-161	218	31	and	and	CCONJ
gujaf-161	218	32	a	a	DET
gujaf-161	218	33	p	p	NOUN
gujaf-161	218	34	-	-	PUNCT
gujaf-161	218	35	value	value	NOUN
gujaf-161	218	36	of	of	ADP
gujaf-161	218	37	0.017	0.017	NUM
gujaf-161	218	38	.	.	PUNCT
gujaf-161	219	1	furthermore	furthermore	ADV
gujaf-161	219	2	,	,	PUNCT
gujaf-161	219	3	the	the	DET
gujaf-161	219	4	negative	negative	ADJ
gujaf-161	219	5	coefficient	coefficient	NOUN
gujaf-161	219	6	of	of	ADP
gujaf-161	219	7	-0.0075	-0.0075	PROPN
gujaf-161	219	8	shows	show	VERB
gujaf-161	219	9	that	that	SCONJ
gujaf-161	219	10	increasing	increase	VERB
gujaf-161	219	11	the	the	DET
gujaf-161	219	12	board	board	NOUN
gujaf-161	219	13	size	size	NOUN
gujaf-161	219	14	by	by	ADP
gujaf-161	219	15	one	one	NUM
gujaf-161	219	16	person	person	NOUN
gujaf-161	219	17	while	while	SCONJ
gujaf-161	219	18	keeping	keep	VERB
gujaf-161	219	19	all	all	DET
gujaf-161	219	20	other	other	ADJ
gujaf-161	219	21	variables	variable	NOUN
gujaf-161	219	22	constant	constant	ADJ
gujaf-161	219	23	will	will	AUX
gujaf-161	219	24	improve	improve	VERB
gujaf-161	219	25	the	the	DET
gujaf-161	219	26	quality	quality	NOUN
gujaf-161	219	27	of	of	ADP
gujaf-161	219	28	reported	report	VERB
gujaf-161	219	29	earnings	earning	NOUN
gujaf-161	219	30	of	of	ADP
gujaf-161	219	31	nigerian	nigerian	ADJ
gujaf-161	219	32	listed	list	VERB
gujaf-161	219	33	insurance	insurance	NOUN
gujaf-161	219	34	companies	company	NOUN
gujaf-161	219	35	.	.	PUNCT
gujaf-161	220	1	this	this	PRON
gujaf-161	220	2	indicates	indicate	VERB
gujaf-161	220	3	that	that	SCONJ
gujaf-161	220	4	the	the	DET
gujaf-161	220	5	board	board	NOUN
gujaf-161	220	6	is	be	AUX
gujaf-161	220	7	monitoring	monitor	VERB
gujaf-161	220	8	the	the	DET
gujaf-161	220	9	operations	operation	NOUN
gujaf-161	220	10	of	of	ADP
gujaf-161	220	11	the	the	DET
gujaf-161	220	12	management	management	NOUN
gujaf-161	220	13	in	in	ADP
gujaf-161	220	14	order	order	NOUN
gujaf-161	220	15	to	to	PART
gujaf-161	220	16	prevent	prevent	VERB
gujaf-161	220	17	earnings	earning	NOUN
gujaf-161	220	18	manipulation	manipulation	NOUN
gujaf-161	220	19	.	.	PUNCT
gujaf-161	221	1	it	it	PRON
gujaf-161	221	2	also	also	ADV
gujaf-161	221	3	supports	support	VERB
gujaf-161	221	4	the	the	DET
gujaf-161	221	5	stakeholders	stakeholder	NOUN
gujaf-161	221	6	'	'	PART
gujaf-161	221	7	theory	theory	NOUN
gujaf-161	221	8	,	,	PUNCT
gujaf-161	221	9	which	which	PRON
gujaf-161	221	10	says	say	VERB
gujaf-161	221	11	the	the	DET
gujaf-161	221	12	board	board	NOUN
gujaf-161	221	13	should	should	AUX
gujaf-161	221	14	consist	consist	VERB
gujaf-161	221	15	of	of	ADP
gujaf-161	221	16	many	many	ADJ
gujaf-161	221	17	members	member	NOUN
gujaf-161	221	18	as	as	SCONJ
gujaf-161	221	19	more	more	ADJ
gujaf-161	221	20	members	member	NOUN
gujaf-161	221	21	in	in	ADP
gujaf-161	221	22	the	the	DET
gujaf-161	221	23	board	board	NOUN
gujaf-161	221	24	lead	lead	NOUN
gujaf-161	221	25	to	to	ADP
gujaf-161	221	26	the	the	DET
gujaf-161	221	27	reduction	reduction	NOUN
gujaf-161	221	28	of	of	ADP
gujaf-161	221	29	earnings	earning	NOUN
gujaf-161	221	30	management	management	NOUN
gujaf-161	221	31	.	.	PUNCT
gujaf-161	222	1	these	these	DET
gujaf-161	222	2	findings	finding	NOUN
gujaf-161	222	3	is	be	AUX
gujaf-161	222	4	consistent	consistent	ADJ
gujaf-161	222	5	with	with	ADP
gujaf-161	222	6	the	the	DET
gujaf-161	222	7	findings	finding	NOUN
gujaf-161	222	8	of	of	ADP
gujaf-161	222	9	fodio	fodio	PROPN
gujaf-161	222	10	et	et	PROPN
gujaf-161	222	11	al	al	PROPN
gujaf-161	222	12	.	.	PROPN
gujaf-161	223	1	(	(	PUNCT
gujaf-161	223	2	2013	2013	NUM
gujaf-161	223	3	)	)	PUNCT
gujaf-161	223	4	,	,	PUNCT
gujaf-161	223	5	ibrahim	ibrahim	PROPN
gujaf-161	223	6	(	(	PUNCT
gujaf-161	223	7	2013	2013	NUM
gujaf-161	223	8	)	)	PUNCT
gujaf-161	223	9	,	,	PUNCT
gujaf-161	223	10	wali	wali	X
gujaf-161	223	11	(	(	PUNCT
gujaf-161	223	12	2014	2014	NUM
gujaf-161	223	13	)	)	PUNCT
gujaf-161	223	14	,	,	PUNCT
gujaf-161	223	15	lilian	lilian	PROPN
gujaf-161	223	16	et	et	PROPN
gujaf-161	223	17	al	al	PROPN
gujaf-161	223	18	.	.	PUNCT
gujaf-161	223	19	(	(	PUNCT
gujaf-161	223	20	2016	2016	NUM
gujaf-161	223	21	)	)	PUNCT
gujaf-161	223	22	,	,	PUNCT
gujaf-161	223	23	egbunike	egbunike	PROPN
gujaf-161	223	24	&	&	CCONJ
gujaf-161	223	25	odum	odum	PROPN
gujaf-161	223	26	(	(	PUNCT
gujaf-161	223	27	2018	2018	NUM
gujaf-161	223	28	)	)	PUNCT
gujaf-161	223	29	,	,	PUNCT
gujaf-161	223	30	and	and	CCONJ
gujaf-161	223	31	khan	khan	PROPN
gujaf-161	223	32	et	et	PROPN
gujaf-161	223	33	al	al	PROPN
gujaf-161	223	34	.	.	PROPN
gujaf-161	223	35	(	(	PUNCT
gujaf-161	223	36	2019	2019	NUM
gujaf-161	223	37	)	)	PUNCT
gujaf-161	223	38	,	,	PUNCT
gujaf-161	223	39	who	who	PRON
gujaf-161	223	40	discovered	discover	VERB
gujaf-161	223	41	that	that	SCONJ
gujaf-161	223	42	board	board	NOUN
gujaf-161	223	43	size	size	NOUN
gujaf-161	223	44	improved	improve	VERB
gujaf-161	223	45	the	the	DET
gujaf-161	223	46	level	level	NOUN
gujaf-161	223	47	of	of	ADP
gujaf-161	223	48	earnings	earning	NOUN
gujaf-161	223	49	quality	quality	NOUN
gujaf-161	223	50	.	.	PUNCT
gujaf-161	224	1	but	but	CCONJ
gujaf-161	224	2	is	be	AUX
gujaf-161	224	3	contrary	contrary	ADJ
gujaf-161	224	4	to	to	ADP
gujaf-161	224	5	that	that	PRON
gujaf-161	224	6	of	of	ADP
gujaf-161	224	7	rahman	rahman	PROPN
gujaf-161	224	8	&	&	CCONJ
gujaf-161	224	9	ali	ali	PROPN
gujaf-161	224	10	(	(	PUNCT
gujaf-161	224	11	2006	2006	NUM
gujaf-161	224	12	)	)	PUNCT
gujaf-161	224	13	,	,	PUNCT
gujaf-161	224	14	ahmed	ahmed	PROPN
gujaf-161	224	15	et	et	PROPN
gujaf-161	224	16	al	al	PROPN
gujaf-161	224	17	.	.	PROPN
gujaf-161	225	1	(	(	PUNCT
gujaf-161	225	2	(	(	PUNCT
gujaf-161	225	3	2006	2006	NUM
gujaf-161	225	4	)	)	PUNCT
gujaf-161	225	5	,	,	PUNCT
gujaf-161	225	6	salihi	salihi	PROPN
gujaf-161	225	7	(	(	PUNCT
gujaf-161	225	8	2014	2014	NUM
gujaf-161	225	9	)	)	PUNCT
gujaf-161	225	10	and	and	CCONJ
gujaf-161	225	11	oyebamiji	oyebamiji	NOUN
gujaf-161	225	12	(	(	PUNCT
gujaf-161	225	13	2020	2020	NUM
gujaf-161	225	14	)	)	PUNCT
gujaf-161	225	15	,	,	PUNCT
gujaf-161	225	16	who	who	PRON
gujaf-161	225	17	revealed	reveal	VERB
gujaf-161	225	18	that	that	SCONJ
gujaf-161	225	19	larger	large	ADJ
gujaf-161	225	20	board	board	NOUN
gujaf-161	225	21	does	do	AUX
gujaf-161	225	22	not	not	PART
gujaf-161	225	23	improve	improve	VERB
gujaf-161	225	24	the	the	DET
gujaf-161	225	25	quality	quality	NOUN
gujaf-161	225	26	of	of	ADP
gujaf-161	225	27	reported	report	VERB
gujaf-161	225	28	earnings	earning	NOUN
gujaf-161	225	29	.	.	PUNCT
gujaf-161	226	1	however	however	ADV
gujaf-161	226	2	,	,	PUNCT
gujaf-161	226	3	contrary	contrary	ADV
gujaf-161	226	4	to	to	ADP
gujaf-161	226	5	the	the	DET
gujaf-161	226	6	position	position	NOUN
gujaf-161	226	7	of	of	ADP
gujaf-161	226	8	schrawat	schrawat	PROPN
gujaf-161	226	9	et	et	PROPN
gujaf-161	226	10	al	al	PROPN
gujaf-161	226	11	.	.	PROPN
gujaf-161	226	12	(	(	PUNCT
gujaf-161	226	13	2019	2019	NUM
gujaf-161	226	14	)	)	PUNCT
gujaf-161	226	15	,	,	PUNCT
gujaf-161	226	16	tunji	tunji	PROPN
gujaf-161	226	17	et	et	PROPN
gujaf-161	226	18	al	al	PROPN
gujaf-161	226	19	.	.	PROPN
gujaf-161	227	1	(	(	PUNCT
gujaf-161	227	2	2019	2019	NUM
gujaf-161	227	3	)	)	PUNCT
gujaf-161	227	4	,	,	PUNCT
gujaf-161	228	1	al	al	PROPN
gujaf-161	228	2	azeez	azeez	PROPN
gujaf-161	228	3	(	(	PUNCT
gujaf-161	228	4	2019	2019	NUM
gujaf-161	228	5	)	)	PUNCT
gujaf-161	228	6	,	,	PUNCT
gujaf-161	228	7	hassan	hassan	PROPN
gujaf-161	228	8	et	et	PROPN
gujaf-161	228	9	al	al	PROPN
gujaf-161	228	10	.	.	PROPN
gujaf-161	228	11	(	(	PUNCT
gujaf-161	228	12	2020	2020	NUM
gujaf-161	228	13	)	)	PUNCT
gujaf-161	228	14	,	,	PUNCT
gujaf-161	228	15	and	and	CCONJ
gujaf-161	228	16	daniel	daniel	PROPN
gujaf-161	228	17	et	et	PROPN
gujaf-161	228	18	al	al	PROPN
gujaf-161	228	19	.	.	PROPN
gujaf-161	229	1	(	(	PUNCT
gujaf-161	229	2	2020	2020	NUM
gujaf-161	229	3	)	)	PUNCT
gujaf-161	229	4	,	,	PUNCT
gujaf-161	229	5	who	who	PRON
gujaf-161	229	6	documented	document	VERB
gujaf-161	229	7	that	that	SCONJ
gujaf-161	229	8	board	board	NOUN
gujaf-161	229	9	size	size	NOUN
gujaf-161	229	10	does	do	AUX
gujaf-161	229	11	not	not	PART
gujaf-161	229	12	determine	determine	VERB
gujaf-161	229	13	earnings	earning	NOUN
gujaf-161	229	14	quality	quality	NOUN
gujaf-161	229	15	.	.	PUNCT
gujaf-161	230	1	table	table	NOUN
gujaf-161	230	2	3	3	NUM
gujaf-161	230	3	further	far	ADV
gujaf-161	230	4	shows	show	VERB
gujaf-161	230	5	that	that	SCONJ
gujaf-161	230	6	,	,	PUNCT
gujaf-161	230	7	at	at	ADP
gujaf-161	230	8	a	a	DET
gujaf-161	230	9	5	5	NUM
gujaf-161	230	10	%	%	NOUN
gujaf-161	230	11	level	level	NOUN
gujaf-161	230	12	of	of	ADP
gujaf-161	230	13	significance	significance	NOUN
gujaf-161	230	14	,	,	PUNCT
gujaf-161	230	15	board	board	NOUN
gujaf-161	230	16	independence	independence	NOUN
gujaf-161	230	17	,	,	PUNCT
gujaf-161	230	18	as	as	SCONJ
gujaf-161	230	19	defined	define	VERB
gujaf-161	230	20	by	by	ADP
gujaf-161	230	21	the	the	DET
gujaf-161	230	22	proportion	proportion	NOUN
gujaf-161	230	23	of	of	ADP
gujaf-161	230	24	independent	independent	ADJ
gujaf-161	230	25	directors	director	NOUN
gujaf-161	230	26	on	on	ADP
gujaf-161	230	27	the	the	DET
gujaf-161	230	28	board	board	NOUN
gujaf-161	230	29	,	,	PUNCT
gujaf-161	230	30	is	be	AUX
gujaf-161	230	31	positively	positively	ADV
gujaf-161	230	32	and	and	CCONJ
gujaf-161	230	33	significantly	significantly	ADV
gujaf-161	230	34	associated	associate	VERB
gujaf-161	230	35	to	to	ADP
gujaf-161	230	36	discretionary	discretionary	ADJ
gujaf-161	230	37	accruals	accrual	NOUN
gujaf-161	230	38	.	.	PUNCT
gujaf-161	231	1	with	with	ADP
gujaf-161	231	2	a	a	DET
gujaf-161	231	3	positive	positive	ADJ
gujaf-161	231	4	coefficient	coefficient	NOUN
gujaf-161	231	5	of	of	ADP
gujaf-161	231	6	0.1410	0.1410	NUM
gujaf-161	231	7	,	,	PUNCT
gujaf-161	231	8	this	this	PRON
gujaf-161	231	9	is	be	AUX
gujaf-161	231	10	proven	prove	VERB
gujaf-161	231	11	.	.	PUNCT
gujaf-161	232	1	unfortunately	unfortunately	ADV
gujaf-161	232	2	,	,	PUNCT
gujaf-161	232	3	this	this	PRON
gujaf-161	232	4	implies	imply	VERB
gujaf-161	232	5	that	that	SCONJ
gujaf-161	232	6	independent	independent	ADJ
gujaf-161	232	7	directors	director	NOUN
gujaf-161	232	8	do	do	AUX
gujaf-161	232	9	not	not	PART
gujaf-161	232	10	monitor	monitor	VERB
gujaf-161	232	11	or	or	CCONJ
gujaf-161	232	12	manage	manage	VERB
gujaf-161	232	13	executive	executive	ADJ
gujaf-161	232	14	directors	director	NOUN
gujaf-161	232	15	'	'	PART
gujaf-161	232	16	excesses	excess	NOUN
gujaf-161	232	17	.	.	PUNCT
gujaf-161	233	1	as	as	ADP
gujaf-161	233	2	a	a	DET
gujaf-161	233	3	result	result	NOUN
gujaf-161	233	4	,	,	PUNCT
gujaf-161	233	5	they	they	PRON
gujaf-161	233	6	are	be	AUX
gujaf-161	233	7	unable	unable	ADJ
gujaf-161	233	8	to	to	PART
gujaf-161	233	9	defend	defend	VERB
gujaf-161	233	10	and	and	CCONJ
gujaf-161	233	11	protect	protect	VERB
gujaf-161	233	12	the	the	DET
gujaf-161	233	13	interests	interest	NOUN
gujaf-161	233	14	of	of	ADP
gujaf-161	233	15	shareholders	shareholder	NOUN
gujaf-161	233	16	and	and	CCONJ
gujaf-161	233	17	other	other	ADJ
gujaf-161	233	18	stakeholders	stakeholder	NOUN
gujaf-161	233	19	.	.	PUNCT
gujaf-161	234	1	independent	independent	ADJ
gujaf-161	234	2	directors	director	NOUN
gujaf-161	234	3	are	be	AUX
gujaf-161	234	4	not	not	PART
gujaf-161	234	5	influenced	influence	VERB
gujaf-161	234	6	by	by	ADP
gujaf-161	234	7	management	management	NOUN
gujaf-161	234	8	and	and	CCONJ
gujaf-161	234	9	are	be	AUX
gujaf-161	234	10	capable	capable	ADJ
gujaf-161	234	11	of	of	ADP
gujaf-161	234	12	efficiently	efficiently	ADV
gujaf-161	234	13	monitoring	monitor	VERB
gujaf-161	234	14	executive	executive	ADJ
gujaf-161	234	15	directors	director	NOUN
gujaf-161	234	16	and	and	CCONJ
gujaf-161	234	17	increasing	increase	VERB
gujaf-161	234	18	the	the	DET
gujaf-161	234	19	quality	quality	NOUN
gujaf-161	234	20	of	of	ADP
gujaf-161	234	21	financial	financial	ADJ
gujaf-161	234	22	information	information	NOUN
gujaf-161	234	23	provided	provide	VERB
gujaf-161	234	24	to	to	ADP
gujaf-161	234	25	users	user	NOUN
gujaf-161	234	26	(	(	PUNCT
gujaf-161	234	27	ibrahim	ibrahim	NOUN
gujaf-161	234	28	,	,	PUNCT
gujaf-161	234	29	2013	2013	NUM
gujaf-161	234	30	)	)	PUNCT
gujaf-161	234	31	.	.	PUNCT
gujaf-161	235	1	furthermore	furthermore	ADV
gujaf-161	235	2	,	,	PUNCT
gujaf-161	235	3	the	the	DET
gujaf-161	235	4	research	research	NOUN
gujaf-161	235	5	shows	show	VERB
gujaf-161	235	6	that	that	SCONJ
gujaf-161	235	7	increasing	increase	VERB
gujaf-161	235	8	the	the	DET
gujaf-161	235	9	number	number	NOUN
gujaf-161	235	10	of	of	ADP
gujaf-161	235	11	independent	independent	ADJ
gujaf-161	235	12	members	member	NOUN
gujaf-161	235	13	on	on	ADP
gujaf-161	235	14	a	a	DET
gujaf-161	235	15	board	board	NOUN
gujaf-161	235	16	has	have	VERB
gujaf-161	235	17	a	a	DET
gujaf-161	235	18	positive	positive	ADJ
gujaf-161	235	19	effect	effect	NOUN
gujaf-161	235	20	on	on	ADP
gujaf-161	235	21	the	the	DET
gujaf-161	235	22	quality	quality	NOUN
gujaf-161	235	23	of	of	ADP
gujaf-161	235	24	earnings	earning	NOUN
gujaf-161	235	25	of	of	ADP
gujaf-161	235	26	nigerian	nigerian	ADJ
gujaf-161	235	27	insurance	insurance	NOUN
gujaf-161	235	28	companies	company	NOUN
gujaf-161	235	29	.	.	PUNCT
gujaf-161	236	1	this	this	PRON
gujaf-161	236	2	could	could	AUX
gujaf-161	236	3	be	be	AUX
gujaf-161	236	4	because	because	SCONJ
gujaf-161	236	5	outside	outside	ADJ
gujaf-161	236	6	members	member	NOUN
gujaf-161	236	7	are	be	AUX
gujaf-161	236	8	n't	not	PART
gujaf-161	236	9	involved	involve	VERB
gujaf-161	236	10	in	in	ADP
gujaf-161	236	11	the	the	DET
gujaf-161	236	12	company	company	NOUN
gujaf-161	236	13	's	's	PART
gujaf-161	236	14	day	day	NOUN
gujaf-161	236	15	-	-	PUNCT
gujaf-161	236	16	to	to	ADP
gujaf-161	236	17	-	-	PUNCT
gujaf-161	236	18	day	day	NOUN
gujaf-161	236	19	operations	operation	NOUN
gujaf-161	236	20	;	;	PUNCT
gujaf-161	236	21	their	their	PRON
gujaf-161	236	22	presence	presence	NOUN
gujaf-161	236	23	,	,	PUNCT
gujaf-161	236	24	on	on	ADP
gujaf-161	236	25	the	the	DET
gujaf-161	236	26	other	other	ADJ
gujaf-161	236	27	hand	hand	NOUN
gujaf-161	236	28	,	,	PUNCT
gujaf-161	236	29	could	could	AUX
gujaf-161	236	30	serve	serve	VERB
gujaf-161	236	31	as	as	ADP
gujaf-161	236	32	an	an	DET
gujaf-161	236	33	effective	effective	ADJ
gujaf-161	236	34	monitoring	monitoring	NOUN
gujaf-161	236	35	tool	tool	NOUN
gujaf-161	236	36	for	for	ADP
gujaf-161	236	37	the	the	DET
gujaf-161	236	38	board	board	NOUN
gujaf-161	236	39	,	,	PUNCT
gujaf-161	236	40	resulting	result	VERB
gujaf-161	236	41	in	in	ADP
gujaf-161	236	42	higher	high	ADJ
gujaf-161	236	43	-	-	PUNCT
gujaf-161	236	44	quality	quality	NOUN
gujaf-161	236	45	financial	financial	ADJ
gujaf-161	236	46	reports	report	NOUN
gujaf-161	236	47	.	.	PUNCT
gujaf-161	237	1	lilian	lilian	PROPN
gujaf-161	237	2	et	et	PROPN
gujaf-161	237	3	al	al	PROPN
gujaf-161	237	4	.	.	PUNCT
gujaf-161	238	1	(	(	PUNCT
gujaf-161	238	2	2016	2016	NUM
gujaf-161	238	3	)	)	PUNCT
gujaf-161	238	4	,	,	PUNCT
gujaf-161	238	5	fadizilah	fadizilah	NOUN
gujaf-161	238	6	(	(	PUNCT
gujaf-161	238	7	2017	2017	NUM
gujaf-161	238	8	)	)	PUNCT
gujaf-161	238	9	,	,	PUNCT
gujaf-161	238	10	schrawat	schrawat	VERB
gujaf-161	238	11	et	et	PROPN
gujaf-161	238	12	al	al	PROPN
gujaf-161	238	13	.	.	PROPN
gujaf-161	239	1	(	(	PUNCT
gujaf-161	239	2	2019	2019	NUM
gujaf-161	239	3	)	)	PUNCT
gujaf-161	239	4	,	,	PUNCT
gujaf-161	239	5	and	and	CCONJ
gujaf-161	239	6	oyebamiji	oyebamiji	VERB
gujaf-161	239	7	et	et	PROPN
gujaf-161	239	8	al	al	PROPN
gujaf-161	239	9	.	.	PROPN
gujaf-161	240	1	(	(	PUNCT
gujaf-161	240	2	2019	2019	NUM
gujaf-161	240	3	)	)	PUNCT
gujaf-161	240	4	have	have	AUX
gujaf-161	240	5	all	all	PRON
gujaf-161	240	6	shown	show	VERB
gujaf-161	240	7	similar	similar	ADJ
gujaf-161	240	8	results	result	NOUN
gujaf-161	240	9	.	.	PUNCT
gujaf-161	241	1	they	they	PRON
gujaf-161	241	2	discovered	discover	VERB
gujaf-161	241	3	a	a	DET
gujaf-161	241	4	link	link	NOUN
gujaf-161	241	5	between	between	ADP
gujaf-161	241	6	board	board	NOUN
gujaf-161	241	7	independence	independence	NOUN
gujaf-161	241	8	and	and	CCONJ
gujaf-161	241	9	earnings	earning	NOUN
gujaf-161	241	10	management	management	NOUN
gujaf-161	241	11	that	that	PRON
gujaf-161	241	12	was	be	AUX
gujaf-161	241	13	both	both	CCONJ
gujaf-161	241	14	positive	positive	ADJ
gujaf-161	241	15	and	and	CCONJ
gujaf-161	241	16	significant	significant	ADJ
gujaf-161	241	17	.	.	PUNCT
gujaf-161	242	1	sukeecheep	sukeecheep	VERB
gujaf-161	242	2	et	et	PROPN
gujaf-161	242	3	al	al	PROPN
gujaf-161	242	4	.	.	PROPN
gujaf-161	243	1	(	(	PUNCT
gujaf-161	243	2	2013	2013	NUM
gujaf-161	243	3	)	)	PUNCT
gujaf-161	243	4	,	,	PUNCT
gujaf-161	243	5	fodio	fodio	PROPN
gujaf-161	243	6	et	et	PROPN
gujaf-161	243	7	al	al	PROPN
gujaf-161	243	8	.	.	PROPN
gujaf-161	244	1	(	(	PUNCT
gujaf-161	244	2	2013	2013	NUM
gujaf-161	244	3	)	)	PUNCT
gujaf-161	244	4	,	,	PUNCT
gujaf-161	244	5	ibrahim	ibrahim	PROPN
gujaf-161	244	6	(	(	PUNCT
gujaf-161	244	7	2013	2013	NUM
gujaf-161	244	8	)	)	PUNCT
gujaf-161	244	9	,	,	PUNCT
gujaf-161	244	10	wali	wali	X
gujaf-161	244	11	(	(	PUNCT
gujaf-161	244	12	2014	2014	NUM
gujaf-161	244	13	)	)	PUNCT
gujaf-161	244	14	,	,	PUNCT
gujaf-161	244	15	al	al	PROPN
gujaf-161	244	16	azeez	azeez	PROPN
gujaf-161	244	17	(	(	PUNCT
gujaf-161	244	18	2019	2019	NUM
gujaf-161	244	19	)	)	PUNCT
gujaf-161	244	20	,	,	PUNCT
gujaf-161	244	21	samaila	samaila	X
gujaf-161	244	22	(	(	PUNCT
gujaf-161	244	23	2014	2014	NUM
gujaf-161	244	24	)	)	PUNCT
gujaf-161	244	25	,	,	PUNCT
gujaf-161	244	26	egbunike	egbunike	PROPN
gujaf-161	244	27	&	&	CCONJ
gujaf-161	244	28	odum	odum	PROPN
gujaf-161	244	29	(	(	PUNCT
gujaf-161	244	30	2018	2018	NUM
gujaf-161	244	31	)	)	PUNCT
gujaf-161	244	32	,	,	PUNCT
gujaf-161	244	33	and	and	CCONJ
gujaf-161	244	34	hassan	hassan	PROPN
gujaf-161	244	35	et	et	PROPN
gujaf-161	244	36	al	al	PROPN
gujaf-161	244	37	(	(	PUNCT
gujaf-161	244	38	2020	2020	NUM
gujaf-161	244	39	)	)	PUNCT
gujaf-161	244	40	on	on	ADP
gujaf-161	244	41	the	the	DET
gujaf-161	244	42	other	other	ADJ
gujaf-161	244	43	hand	hand	NOUN
gujaf-161	244	44	discovered	discover	VERB
gujaf-161	244	45	that	that	SCONJ
gujaf-161	244	46	board	board	NOUN
gujaf-161	244	47	independence	independence	NOUN
gujaf-161	244	48	has	have	VERB
gujaf-161	244	49	no	no	DET
gujaf-161	244	50	effect	effect	NOUN
gujaf-161	244	51	on	on	ADP
gujaf-161	244	52	the	the	DET
gujaf-161	244	53	quality	quality	NOUN
gujaf-161	244	54	of	of	ADP
gujaf-161	244	55	earnings	earning	NOUN
gujaf-161	244	56	.	.	PUNCT
gujaf-161	245	1	furthermore	furthermore	ADV
gujaf-161	245	2	,	,	PUNCT
gujaf-161	245	3	women	woman	NOUN
gujaf-161	245	4	's	's	PART
gujaf-161	245	5	directorship	directorship	NOUN
gujaf-161	245	6	has	have	VERB
gujaf-161	245	7	a	a	DET
gujaf-161	245	8	negative	negative	ADJ
gujaf-161	245	9	and	and	CCONJ
gujaf-161	245	10	insignificant	insignificant	ADJ
gujaf-161	245	11	connection	connection	NOUN
gujaf-161	245	12	with	with	ADP
gujaf-161	245	13	discretionary	discretionary	ADJ
gujaf-161	245	14	accruals	accrual	NOUN
gujaf-161	245	15	at	at	ADP
gujaf-161	245	16	the	the	DET
gujaf-161	245	17	quoted	quote	VERB
gujaf-161	245	18	insurance	insurance	NOUN
gujaf-161	245	19	companies	company	NOUN
gujaf-161	245	20	in	in	ADP
gujaf-161	245	21	nigeria	nigeria	PROPN
gujaf-161	245	22	.	.	PUNCT
gujaf-161	246	1	this	this	PRON
gujaf-161	246	2	suggests	suggest	VERB
gujaf-161	246	3	that	that	SCONJ
gujaf-161	246	4	board	board	NOUN
gujaf-161	246	5	diversity	diversity	NOUN
gujaf-161	246	6	has	have	VERB
gujaf-161	246	7	no	no	DET
gujaf-161	246	8	impact	impact	NOUN
gujaf-161	246	9	on	on	ADP
gujaf-161	246	10	the	the	DET
gujaf-161	246	11	reported	report	VERB
gujaf-161	246	12	earnings	earning	NOUN
gujaf-161	246	13	of	of	ADP
gujaf-161	246	14	nigerian	nigerian	ADJ
gujaf-161	246	15	insurance	insurance	NOUN
gujaf-161	246	16	companies	company	NOUN
gujaf-161	246	17	.	.	PUNCT
gujaf-161	247	1	a	a	DET
gujaf-161	247	2	p	p	NOUN
gujaf-161	247	3	-	-	PUNCT
gujaf-161	247	4	value	value	NOUN
gujaf-161	247	5	of	of	ADP
gujaf-161	247	6	0.498	0.498	NUM
gujaf-161	247	7	and	and	CCONJ
gujaf-161	247	8	a	a	DET
gujaf-161	247	9	coefficient	coefficient	NOUN
gujaf-161	247	10	of	of	ADP
gujaf-161	247	11	-0.0425	-0.0425	PROPN
gujaf-161	247	12	,	,	PUNCT
gujaf-161	247	13	respectively	respectively	ADV
gujaf-161	247	14	,	,	PUNCT
gujaf-161	247	15	support	support	VERB
gujaf-161	247	16	the	the	DET
gujaf-161	247	17	conclusion	conclusion	NOUN
gujaf-161	247	18	.	.	PUNCT
gujaf-161	248	1	this	this	DET
gujaf-161	248	2	result	result	NOUN
gujaf-161	248	3	is	be	AUX
gujaf-161	248	4	consistent	consistent	ADJ
gujaf-161	248	5	with	with	ADP
gujaf-161	248	6	hashim	hashim	PROPN
gujaf-161	248	7	et	et	PROPN
gujaf-161	248	8	al	al	PROPN
gujaf-161	248	9	.	.	PROPN
gujaf-161	249	1	(	(	PUNCT
gujaf-161	249	2	2019	2019	NUM
gujaf-161	249	3	)	)	PUNCT
gujaf-161	249	4	and	and	CCONJ
gujaf-161	249	5	olum	olum	PROPN
gujaf-161	249	6	et	et	PROPN
gujaf-161	249	7	al	al	PROPN
gujaf-161	249	8	.	.	PROPN
gujaf-161	250	1	(	(	PUNCT
gujaf-161	250	2	2019	2019	NUM
gujaf-161	250	3	)	)	PUNCT
gujaf-161	250	4	,	,	PUNCT
gujaf-161	250	5	but	but	CCONJ
gujaf-161	250	6	not	not	PART
gujaf-161	250	7	with	with	ADP
gujaf-161	250	8	shuaibu	shuaibu	NOUN
gujaf-161	250	9	(	(	PUNCT
gujaf-161	250	10	2014	2014	NUM
gujaf-161	250	11	)	)	PUNCT
gujaf-161	250	12	,	,	PUNCT
gujaf-161	250	13	abubakar	abubakar	PROPN
gujaf-161	250	14	et	et	PROPN
gujaf-161	250	15	al	al	PROPN
gujaf-161	250	16	.	.	PROPN
gujaf-161	251	1	(	(	PUNCT
gujaf-161	251	2	2017	2017	NUM
gujaf-161	251	3	)	)	PUNCT
gujaf-161	251	4	,	,	PUNCT
gujaf-161	251	5	and	and	CCONJ
gujaf-161	251	6	al	al	PROPN
gujaf-161	251	7	azeez	azeez	PROPN
gujaf-161	251	8	et	et	PROPN
gujaf-161	251	9	al	al	PROPN
gujaf-161	251	10	.	.	PROPN
gujaf-161	252	1	(	(	PUNCT
gujaf-161	252	2	2019	2019	NUM
gujaf-161	252	3	)	)	PUNCT
gujaf-161	252	4	.	.	PUNCT
gujaf-161	253	1	according	accord	VERB
gujaf-161	253	2	to	to	ADP
gujaf-161	253	3	the	the	DET
gujaf-161	253	4	authors	author	NOUN
gujaf-161	253	5	,	,	PUNCT
gujaf-161	253	6	board	board	NOUN
gujaf-161	253	7	diversity	diversity	NOUN
gujaf-161	253	8	has	have	VERB
gujaf-161	253	9	a	a	DET
gujaf-161	253	10	negative	negative	ADJ
gujaf-161	253	11	and	and	CCONJ
gujaf-161	253	12	significant	significant	ADJ
gujaf-161	253	13	impact	impact	NOUN
gujaf-161	253	14	on	on	ADP
gujaf-161	253	15	earnings	earning	NOUN
gujaf-161	253	16	management	management	NOUN
gujaf-161	253	17	.	.	PUNCT
gujaf-161	254	1	but	but	CCONJ
gujaf-161	254	2	hoang	hoang	PROPN
gujaf-161	254	3	et	et	PROPN
gujaf-161	254	4	al	al	PROPN
gujaf-161	254	5	.	.	PROPN
gujaf-161	255	1	(	(	PUNCT
gujaf-161	255	2	2014	2014	NUM
gujaf-161	255	3	)	)	PUNCT
gujaf-161	255	4	discovered	discover	VERB
gujaf-161	255	5	a	a	DET
gujaf-161	255	6	significant	significant	ADJ
gujaf-161	255	7	positive	positive	ADJ
gujaf-161	255	8	effect	effect	NOUN
gujaf-161	255	9	of	of	ADP
gujaf-161	255	10	board	board	NOUN
gujaf-161	255	11	diversity	diversity	NOUN
gujaf-161	255	12	on	on	ADP
gujaf-161	255	13	the	the	DET
gujaf-161	255	14	reported	report	VERB
gujaf-161	255	15	earnings	earning	NOUN
gujaf-161	255	16	quality	quality	NOUN
gujaf-161	255	17	.	.	PUNCT
gujaf-161	256	1	13	13	NUM
gujaf-161	256	2	meetings	meeting	NOUN
gujaf-161	256	3	of	of	ADP
gujaf-161	256	4	the	the	DET
gujaf-161	256	5	board	board	NOUN
gujaf-161	256	6	have	have	VERB
gujaf-161	256	7	a	a	DET
gujaf-161	256	8	negative	negative	ADJ
gujaf-161	256	9	but	but	CCONJ
gujaf-161	256	10	statistically	statistically	ADV
gujaf-161	256	11	insignificant	insignificant	ADJ
gujaf-161	256	12	effect	effect	NOUN
gujaf-161	256	13	on	on	ADP
gujaf-161	256	14	financial	financial	ADJ
gujaf-161	256	15	reporting	reporting	NOUN
gujaf-161	256	16	quality	quality	NOUN
gujaf-161	256	17	.	.	PUNCT
gujaf-161	257	1	the	the	DET
gujaf-161	257	2	coefficient	coefficient	NOUN
gujaf-161	257	3	of	of	ADP
gujaf-161	257	4	-0.0101	-0.0101	NOUN
gujaf-161	257	5	and	and	CCONJ
gujaf-161	257	6	the	the	DET
gujaf-161	257	7	p	p	NOUN
gujaf-161	257	8	-	-	PUNCT
gujaf-161	257	9	value	value	NOUN
gujaf-161	257	10	of	of	ADP
gujaf-161	257	11	0.241	0.241	NUM
gujaf-161	257	12	support	support	VERB
gujaf-161	257	13	this	this	DET
gujaf-161	257	14	conclusion	conclusion	NOUN
gujaf-161	257	15	.	.	PUNCT
gujaf-161	258	1	sukeecheep	sukeecheep	VERB
gujaf-161	258	2	et	et	PROPN
gujaf-161	258	3	al	al	PROPN
gujaf-161	258	4	.	.	PROPN
gujaf-161	259	1	(	(	PUNCT
gujaf-161	259	2	2013	2013	NUM
gujaf-161	259	3	)	)	PUNCT
gujaf-161	259	4	,	,	PUNCT
gujaf-161	259	5	rajeevan	rajeevan	NOUN
gujaf-161	259	6	&	&	CCONJ
gujaf-161	259	7	ajward	ajward	PROPN
gujaf-161	259	8	(	(	PUNCT
gujaf-161	259	9	2019	2019	NUM
gujaf-161	259	10	)	)	PUNCT
gujaf-161	259	11	,	,	PUNCT
gujaf-161	259	12	al	al	PROPN
gujaf-161	259	13	-	-	PUNCT
gujaf-161	259	14	mukit&keyamoni	mukit&keyamoni	PROPN
gujaf-161	259	15	(	(	PUNCT
gujaf-161	259	16	2019	2019	NUM
gujaf-161	259	17	)	)	PUNCT
gujaf-161	259	18	,	,	PUNCT
gujaf-161	259	19	hassan	hassan	PROPN
gujaf-161	259	20	et	et	PROPN
gujaf-161	259	21	al	al	PROPN
gujaf-161	259	22	.	.	PROPN
gujaf-161	259	23	(	(	PUNCT
gujaf-161	259	24	2020	2020	NUM
gujaf-161	259	25	)	)	PUNCT
gujaf-161	259	26	,	,	PUNCT
gujaf-161	259	27	and	and	CCONJ
gujaf-161	259	28	oyebamiji	oyebamiji	VERB
gujaf-161	259	29	et	et	PROPN
gujaf-161	259	30	al	al	PROPN
gujaf-161	259	31	.	.	PROPN
gujaf-161	260	1	(	(	PUNCT
gujaf-161	260	2	2020	2020	NUM
gujaf-161	260	3	)	)	PUNCT
gujaf-161	260	4	disagree	disagree	VERB
gujaf-161	260	5	with	with	ADP
gujaf-161	260	6	this	this	PRON
gujaf-161	260	7	.	.	PUNCT
gujaf-161	261	1	this	this	DET
gujaf-161	261	2	research	research	NOUN
gujaf-161	261	3	suggests	suggest	VERB
gujaf-161	261	4	that	that	SCONJ
gujaf-161	261	5	frequently	frequently	ADV
gujaf-161	261	6	meeting	meet	VERB
gujaf-161	261	7	boards	board	NOUN
gujaf-161	261	8	do	do	AUX
gujaf-161	261	9	not	not	PART
gujaf-161	261	10	make	make	VERB
gujaf-161	261	11	actions	action	NOUN
gujaf-161	261	12	that	that	PRON
gujaf-161	261	13	increase	increase	VERB
gujaf-161	261	14	the	the	DET
gujaf-161	261	15	quality	quality	NOUN
gujaf-161	261	16	of	of	ADP
gujaf-161	261	17	reported	report	VERB
gujaf-161	261	18	earnings	earning	NOUN
gujaf-161	261	19	.	.	PUNCT
gujaf-161	262	1	they	they	PRON
gujaf-161	262	2	only	only	ADV
gujaf-161	262	3	meet	meet	VERB
gujaf-161	262	4	to	to	PART
gujaf-161	262	5	discuss	discuss	VERB
gujaf-161	262	6	matters	matter	NOUN
gujaf-161	262	7	unrelated	unrelated	ADJ
gujaf-161	262	8	to	to	ADP
gujaf-161	262	9	the	the	DET
gujaf-161	262	10	reported	report	VERB
gujaf-161	262	11	earnings	earning	NOUN
gujaf-161	262	12	'	'	PART
gujaf-161	262	13	quality	quality	NOUN
gujaf-161	262	14	.	.	PUNCT
gujaf-161	263	1	al	al	PROPN
gujaf-161	263	2	-	-	PUNCT
gujaf-161	263	3	shammari	shammari	PROPN
gujaf-161	263	4	(	(	PUNCT
gujaf-161	263	5	2010	2010	NUM
gujaf-161	263	6	)	)	PUNCT
gujaf-161	263	7	,	,	PUNCT
gujaf-161	263	8	samaila	samaila	X
gujaf-161	263	9	(	(	PUNCT
gujaf-161	263	10	2014	2014	NUM
gujaf-161	263	11	)	)	PUNCT
gujaf-161	263	12	,	,	PUNCT
gujaf-161	263	13	shuaibu	shuaibu	NOUN
gujaf-161	263	14	(	(	PUNCT
gujaf-161	263	15	2014	2014	NUM
gujaf-161	263	16	)	)	PUNCT
gujaf-161	263	17	,	,	PUNCT
gujaf-161	263	18	and	and	CCONJ
gujaf-161	263	19	mustapha	mustapha	PROPN
gujaf-161	263	20	et	et	PROPN
gujaf-161	263	21	al	al	PROPN
gujaf-161	263	22	.	.	PROPN
gujaf-161	264	1	(	(	PUNCT
gujaf-161	264	2	2010	2010	NUM
gujaf-161	264	3	)	)	PUNCT
gujaf-161	264	4	all	all	PRON
gujaf-161	264	5	disagree	disagree	VERB
gujaf-161	264	6	with	with	ADP
gujaf-161	264	7	the	the	DET
gujaf-161	264	8	findings	finding	NOUN
gujaf-161	264	9	(	(	PUNCT
gujaf-161	264	10	2019	2019	NUM
gujaf-161	264	11	)	)	PUNCT
gujaf-161	264	12	.	.	PUNCT
gujaf-161	265	1	5	5	X
gujaf-161	265	2	.	.	X
gujaf-161	265	3	conclusions	conclusion	NOUN
gujaf-161	265	4	and	and	CCONJ
gujaf-161	265	5	recommendations	recommendation	NOUN
gujaf-161	265	6	the	the	DET
gujaf-161	265	7	need	need	NOUN
gujaf-161	265	8	of	of	ADP
gujaf-161	265	9	having	have	VERB
gujaf-161	265	10	an	an	DET
gujaf-161	265	11	effective	effective	ADJ
gujaf-161	265	12	board	board	NOUN
gujaf-161	265	13	of	of	ADP
gujaf-161	265	14	directors	director	NOUN
gujaf-161	265	15	can	can	AUX
gujaf-161	265	16	not	not	PART
gujaf-161	265	17	over	over	ADV
gujaf-161	265	18	emphasized	emphasize	VERB
gujaf-161	265	19	,	,	PUNCT
gujaf-161	265	20	because	because	SCONJ
gujaf-161	265	21	in	in	ADP
gujaf-161	265	22	corporations	corporation	NOUN
gujaf-161	265	23	,	,	PUNCT
gujaf-161	265	24	the	the	DET
gujaf-161	265	25	owners	owner	NOUN
gujaf-161	265	26	are	be	AUX
gujaf-161	265	27	usually	usually	ADV
gujaf-161	265	28	kept	keep	VERB
gujaf-161	265	29	distinct	distinct	ADJ
gujaf-161	265	30	from	from	ADP
gujaf-161	265	31	the	the	DET
gujaf-161	265	32	managers	manager	NOUN
gujaf-161	265	33	,	,	PUNCT
gujaf-161	265	34	even	even	ADV
gujaf-161	265	35	when	when	SCONJ
gujaf-161	265	36	the	the	DET
gujaf-161	265	37	owners	owner	NOUN
gujaf-161	265	38	are	be	AUX
gujaf-161	265	39	part	part	NOUN
gujaf-161	265	40	of	of	ADP
gujaf-161	265	41	the	the	DET
gujaf-161	265	42	management	management	NOUN
gujaf-161	265	43	(	(	PUNCT
gujaf-161	265	44	particularly	particularly	ADV
gujaf-161	265	45	the	the	DET
gujaf-161	265	46	board	board	NOUN
gujaf-161	265	47	of	of	ADP
gujaf-161	265	48	directors	director	NOUN
gujaf-161	265	49	)	)	PUNCT
gujaf-161	265	50	.	.	PUNCT
gujaf-161	266	1	the	the	DET
gujaf-161	266	2	board	board	NOUN
gujaf-161	266	3	of	of	ADP
gujaf-161	266	4	directors	director	NOUN
gujaf-161	266	5	is	be	AUX
gujaf-161	266	6	in	in	ADP
gujaf-161	266	7	charge	charge	NOUN
gujaf-161	266	8	of	of	ADP
gujaf-161	266	9	regulating	regulate	VERB
gujaf-161	266	10	the	the	DET
gujaf-161	266	11	company	company	NOUN
gujaf-161	266	12	's	's	PART
gujaf-161	266	13	operations	operation	NOUN
gujaf-161	266	14	and	and	CCONJ
gujaf-161	266	15	monitoring	monitor	VERB
gujaf-161	266	16	management	management	NOUN
gujaf-161	266	17	's	's	PART
gujaf-161	266	18	activities	activity	NOUN
gujaf-161	266	19	to	to	PART
gujaf-161	266	20	ensure	ensure	VERB
gujaf-161	266	21	that	that	SCONJ
gujaf-161	266	22	the	the	DET
gujaf-161	266	23	company	company	NOUN
gujaf-161	266	24	's	's	PART
gujaf-161	266	25	earnings	earning	NOUN
gujaf-161	266	26	are	be	AUX
gujaf-161	266	27	free	free	ADJ
gujaf-161	266	28	of	of	ADP
gujaf-161	266	29	manipulation	manipulation	NOUN
gujaf-161	266	30	and	and	CCONJ
gujaf-161	266	31	of	of	ADP
gujaf-161	266	32	high	high	ADJ
gujaf-161	266	33	quality	quality	NOUN
gujaf-161	266	34	.	.	PUNCT
gujaf-161	267	1	according	accord	VERB
gujaf-161	267	2	to	to	ADP
gujaf-161	267	3	the	the	DET
gujaf-161	267	4	findings	finding	NOUN
gujaf-161	267	5	,	,	PUNCT
gujaf-161	267	6	the	the	DET
gujaf-161	267	7	size	size	NOUN
gujaf-161	267	8	and	and	CCONJ
gujaf-161	267	9	independence	independence	NOUN
gujaf-161	267	10	of	of	ADP
gujaf-161	267	11	the	the	DET
gujaf-161	267	12	board	board	NOUN
gujaf-161	267	13	of	of	ADP
gujaf-161	267	14	directors	director	NOUN
gujaf-161	267	15	have	have	VERB
gujaf-161	267	16	a	a	DET
gujaf-161	267	17	significant	significant	ADJ
gujaf-161	267	18	impact	impact	NOUN
gujaf-161	267	19	on	on	ADP
gujaf-161	267	20	the	the	DET
gujaf-161	267	21	earnings	earning	NOUN
gujaf-161	267	22	quality	quality	NOUN
gujaf-161	267	23	of	of	ADP
gujaf-161	267	24	nigerian	nigerian	ADJ
gujaf-161	267	25	insurance	insurance	NOUN
gujaf-161	267	26	companies	company	NOUN
gujaf-161	267	27	.	.	PUNCT
gujaf-161	268	1	however	however	ADV
gujaf-161	268	2	,	,	PUNCT
gujaf-161	268	3	women	woman	NOUN
gujaf-161	268	4	's	's	PART
gujaf-161	268	5	directorships	directorship	NOUN
gujaf-161	268	6	and	and	CCONJ
gujaf-161	268	7	board	board	NOUN
gujaf-161	268	8	meetings	meeting	NOUN
gujaf-161	268	9	have	have	VERB
gujaf-161	268	10	no	no	DET
gujaf-161	268	11	impact	impact	NOUN
gujaf-161	268	12	on	on	ADP
gujaf-161	268	13	the	the	DET
gujaf-161	268	14	earnings	earning	NOUN
gujaf-161	268	15	quality	quality	NOUN
gujaf-161	268	16	of	of	ADP
gujaf-161	268	17	publicly	publicly	ADV
gujaf-161	268	18	traded	trade	VERB
gujaf-161	268	19	insurance	insurance	NOUN
gujaf-161	268	20	companies	company	NOUN
gujaf-161	268	21	.	.	PUNCT
gujaf-161	269	1	hence	hence	ADV
gujaf-161	269	2	,	,	PUNCT
gujaf-161	269	3	the	the	DET
gujaf-161	269	4	paper	paper	NOUN
gujaf-161	269	5	concludes	conclude	VERB
gujaf-161	269	6	that	that	SCONJ
gujaf-161	269	7	,	,	PUNCT
gujaf-161	269	8	based	base	VERB
gujaf-161	269	9	on	on	ADP
gujaf-161	269	10	the	the	DET
gujaf-161	269	11	study	study	NOUN
gujaf-161	269	12	's	's	PART
gujaf-161	269	13	findings	finding	NOUN
gujaf-161	269	14	,	,	PUNCT
gujaf-161	269	15	board	board	NOUN
gujaf-161	269	16	size	size	NOUN
gujaf-161	269	17	is	be	AUX
gujaf-161	269	18	an	an	DET
gujaf-161	269	19	important	important	ADJ
gujaf-161	269	20	indicator	indicator	NOUN
gujaf-161	269	21	of	of	ADP
gujaf-161	269	22	earnings	earning	NOUN
gujaf-161	269	23	quality	quality	NOUN
gujaf-161	269	24	,	,	PUNCT
gujaf-161	269	25	and	and	CCONJ
gujaf-161	269	26	that	that	PRON
gujaf-161	269	27	board	board	NOUN
gujaf-161	269	28	attributes	attribute	VERB
gujaf-161	269	29	mechanism	mechanism	NOUN
gujaf-161	269	30	plays	play	VERB
gujaf-161	269	31	a	a	DET
gujaf-161	269	32	crucial	crucial	ADJ
gujaf-161	269	33	role	role	NOUN
gujaf-161	269	34	in	in	ADP
gujaf-161	269	35	determining	determine	VERB
gujaf-161	269	36	the	the	DET
gujaf-161	269	37	earnings	earning	NOUN
gujaf-161	269	38	quality	quality	NOUN
gujaf-161	269	39	of	of	ADP
gujaf-161	269	40	nigeria	nigeria	PROPN
gujaf-161	269	41	's	's	PART
gujaf-161	269	42	listed	list	VERB
gujaf-161	269	43	insurance	insurance	NOUN
gujaf-161	269	44	companies	company	NOUN
gujaf-161	269	45	.	.	PUNCT
gujaf-161	270	1	furthermore	furthermore	ADV
gujaf-161	270	2	,	,	PUNCT
gujaf-161	270	3	board	board	NOUN
gujaf-161	270	4	size	size	NOUN
gujaf-161	270	5	is	be	AUX
gujaf-161	270	6	a	a	DET
gujaf-161	270	7	crucial	crucial	ADJ
gujaf-161	270	8	indicator	indicator	NOUN
gujaf-161	270	9	of	of	ADP
gujaf-161	270	10	the	the	DET
gujaf-161	270	11	earnings	earning	NOUN
gujaf-161	270	12	quality	quality	NOUN
gujaf-161	270	13	of	of	ADP
gujaf-161	270	14	listed	list	VERB
gujaf-161	270	15	insurance	insurance	NOUN
gujaf-161	270	16	companies	company	NOUN
gujaf-161	270	17	in	in	ADP
gujaf-161	270	18	nigeria	nigeria	PROPN
gujaf-161	270	19	,	,	PUNCT
gujaf-161	270	20	as	as	SCONJ
gujaf-161	270	21	most	most	ADJ
gujaf-161	270	22	of	of	ADP
gujaf-161	270	23	the	the	DET
gujaf-161	270	24	industry	industry	NOUN
gujaf-161	270	25	's	's	PART
gujaf-161	270	26	companies	company	NOUN
gujaf-161	270	27	follow	follow	VERB
gujaf-161	270	28	the	the	DET
gujaf-161	270	29	naicom	naicom	ADJ
gujaf-161	270	30	code	code	NOUN
gujaf-161	270	31	of	of	ADP
gujaf-161	270	32	corporate	corporate	ADJ
gujaf-161	270	33	governance	governance	NOUN
gujaf-161	270	34	2009	2009	NUM
gujaf-161	270	35	,	,	PUNCT
gujaf-161	270	36	which	which	PRON
gujaf-161	270	37	requires	require	VERB
gujaf-161	270	38	the	the	DET
gujaf-161	270	39	appointment	appointment	NOUN
gujaf-161	270	40	of	of	ADP
gujaf-161	270	41	a	a	DET
gujaf-161	270	42	minimum	minimum	NOUN
gujaf-161	270	43	of	of	ADP
gujaf-161	270	44	four	four	NUM
gujaf-161	270	45	and	and	CCONJ
gujaf-161	270	46	a	a	DET
gujaf-161	270	47	maximum	maximum	NOUN
gujaf-161	270	48	of	of	ADP
gujaf-161	270	49	fifteen	fifteen	NUM
gujaf-161	270	50	board	board	NOUN
gujaf-161	270	51	members	member	NOUN
gujaf-161	270	52	.	.	PUNCT
gujaf-161	271	1	it	it	PRON
gujaf-161	271	2	illustrates	illustrate	VERB
gujaf-161	271	3	that	that	SCONJ
gujaf-161	271	4	having	have	VERB
gujaf-161	271	5	a	a	DET
gujaf-161	271	6	larger	large	ADJ
gujaf-161	271	7	board	board	NOUN
gujaf-161	271	8	reduces	reduce	VERB
gujaf-161	271	9	earnings	earning	NOUN
gujaf-161	271	10	management	management	NOUN
gujaf-161	271	11	operations	operation	NOUN
gujaf-161	271	12	and	and	CCONJ
gujaf-161	271	13	hence	hence	ADV
gujaf-161	271	14	enhances	enhance	VERB
gujaf-161	271	15	the	the	DET
gujaf-161	271	16	quality	quality	NOUN
gujaf-161	271	17	of	of	ADP
gujaf-161	271	18	earnings.as	earnings.as	PRON
gujaf-161	271	19	the	the	DET
gujaf-161	271	20	number	number	NOUN
gujaf-161	271	21	of	of	ADP
gujaf-161	271	22	independent	independent	ADJ
gujaf-161	271	23	board	board	NOUN
gujaf-161	271	24	members	member	NOUN
gujaf-161	271	25	grows	grow	VERB
gujaf-161	271	26	,	,	PUNCT
gujaf-161	271	27	however	however	ADV
gujaf-161	271	28	,	,	PUNCT
gujaf-161	271	29	board	board	NOUN
gujaf-161	271	30	independence	independence	NOUN
gujaf-161	271	31	has	have	VERB
gujaf-161	271	32	a	a	DET
gujaf-161	271	33	negative	negative	ADJ
gujaf-161	271	34	impact	impact	NOUN
gujaf-161	271	35	on	on	ADP
gujaf-161	271	36	the	the	DET
gujaf-161	271	37	quality	quality	NOUN
gujaf-161	271	38	of	of	ADP
gujaf-161	271	39	reported	report	VERB
gujaf-161	271	40	earnings	earning	NOUN
gujaf-161	271	41	.	.	PUNCT
gujaf-161	272	1	this	this	PRON
gujaf-161	272	2	suggests	suggest	VERB
gujaf-161	272	3	that	that	SCONJ
gujaf-161	272	4	executive	executive	ADJ
gujaf-161	272	5	directors	director	NOUN
gujaf-161	272	6	'	'	PART
gujaf-161	272	7	excesses	excess	NOUN
gujaf-161	272	8	are	be	AUX
gujaf-161	272	9	not	not	PART
gujaf-161	272	10	monitored	monitor	VERB
gujaf-161	272	11	and	and	CCONJ
gujaf-161	272	12	controlled	control	VERB
gujaf-161	272	13	by	by	ADP
gujaf-161	272	14	independent	independent	ADJ
gujaf-161	272	15	directors	director	NOUN
gujaf-161	272	16	.	.	PUNCT
gujaf-161	273	1	as	as	ADP
gujaf-161	273	2	a	a	DET
gujaf-161	273	3	result	result	NOUN
gujaf-161	273	4	,	,	PUNCT
gujaf-161	273	5	they	they	PRON
gujaf-161	273	6	are	be	AUX
gujaf-161	273	7	unable	unable	ADJ
gujaf-161	273	8	to	to	PART
gujaf-161	273	9	defend	defend	VERB
gujaf-161	273	10	and	and	CCONJ
gujaf-161	273	11	protect	protect	VERB
gujaf-161	273	12	the	the	DET
gujaf-161	273	13	interests	interest	NOUN
gujaf-161	273	14	of	of	ADP
gujaf-161	273	15	shareholders	shareholder	NOUN
gujaf-161	273	16	and	and	CCONJ
gujaf-161	273	17	other	other	ADJ
gujaf-161	273	18	stakeholders	stakeholder	NOUN
gujaf-161	273	19	.	.	PUNCT
gujaf-161	274	1	based	base	VERB
gujaf-161	274	2	on	on	ADP
gujaf-161	274	3	the	the	DET
gujaf-161	274	4	above	above	ADJ
gujaf-161	274	5	conclusion	conclusion	NOUN
gujaf-161	274	6	the	the	DET
gujaf-161	274	7	study	study	NOUN
gujaf-161	274	8	suggest	suggest	VERB
gujaf-161	274	9	that	that	SCONJ
gujaf-161	274	10	investors	investor	NOUN
gujaf-161	274	11	should	should	AUX
gujaf-161	274	12	pay	pay	VERB
gujaf-161	274	13	attention	attention	NOUN
gujaf-161	274	14	to	to	ADP
gujaf-161	274	15	companies	company	NOUN
gujaf-161	274	16	with	with	ADP
gujaf-161	274	17	a	a	DET
gujaf-161	274	18	large	large	ADJ
gujaf-161	274	19	number	number	NOUN
gujaf-161	274	20	of	of	ADP
gujaf-161	274	21	directors	director	NOUN
gujaf-161	274	22	,	,	PUNCT
gujaf-161	274	23	as	as	ADP
gujaf-161	274	24	per	per	ADP
gujaf-161	274	25	the	the	DET
gujaf-161	274	26	naicom	naicom	PROPN
gujaf-161	274	27	code	code	PROPN
gujaf-161	274	28	of	of	ADP
gujaf-161	274	29	corporate	corporate	ADJ
gujaf-161	274	30	governance	governance	NOUN
gujaf-161	274	31	,	,	PUNCT
gujaf-161	274	32	which	which	PRON
gujaf-161	274	33	specifies	specify	VERB
gujaf-161	274	34	that	that	SCONJ
gujaf-161	274	35	the	the	DET
gujaf-161	274	36	minimum	minimum	ADJ
gujaf-161	274	37	number	number	NOUN
gujaf-161	274	38	of	of	ADP
gujaf-161	274	39	board	board	NOUN
gujaf-161	274	40	members	member	NOUN
gujaf-161	274	41	should	should	AUX
gujaf-161	274	42	be	be	AUX
gujaf-161	274	43	7	7	NUM
gujaf-161	274	44	and	and	CCONJ
gujaf-161	274	45	the	the	DET
gujaf-161	274	46	maximum	maximum	ADJ
gujaf-161	274	47	number	number	NOUN
gujaf-161	274	48	should	should	AUX
gujaf-161	274	49	be	be	AUX
gujaf-161	274	50	15	15	NUM
gujaf-161	274	51	,	,	PUNCT
gujaf-161	274	52	guaranteeing	guarantee	VERB
gujaf-161	274	53	that	that	SCONJ
gujaf-161	274	54	earnings	earning	NOUN
gujaf-161	274	55	manipulation	manipulation	NOUN
gujaf-161	274	56	is	be	AUX
gujaf-161	274	57	minimized	minimize	VERB
gujaf-161	274	58	.	.	PUNCT
gujaf-161	275	1	naicom	naicom	PROPN
gujaf-161	275	2	shall	shall	AUX
gujaf-161	275	3	guarantee	guarantee	VERB
gujaf-161	275	4	that	that	SCONJ
gujaf-161	275	5	the	the	DET
gujaf-161	275	6	terms	term	NOUN
gujaf-161	275	7	of	of	ADP
gujaf-161	275	8	the	the	DET
gujaf-161	275	9	code	code	NOUN
gujaf-161	275	10	are	be	AUX
gujaf-161	275	11	fully	fully	ADV
gujaf-161	275	12	observed	observe	VERB
gujaf-161	275	13	in	in	ADP
gujaf-161	275	14	order	order	NOUN
gujaf-161	275	15	to	to	PART
gujaf-161	275	16	improve	improve	VERB
gujaf-161	275	17	the	the	DET
gujaf-161	275	18	quality	quality	NOUN
gujaf-161	275	19	of	of	ADP
gujaf-161	275	20	earnings	earning	NOUN
gujaf-161	275	21	of	of	ADP
gujaf-161	275	22	nigeria	nigeria	PROPN
gujaf-161	275	23	's	's	PART
gujaf-161	275	24	listed	list	VERB
gujaf-161	275	25	insurance	insurance	NOUN
gujaf-161	275	26	companies	company	NOUN
gujaf-161	275	27	,	,	PUNCT
gujaf-161	275	28	in	in	ADP
gujaf-161	275	29	order	order	NOUN
gujaf-161	275	30	to	to	PART
gujaf-161	275	31	have	have	AUX
gujaf-161	275	32	effective	effective	ADJ
gujaf-161	275	33	oversight	oversight	NOUN
gujaf-161	275	34	by	by	ADP
gujaf-161	275	35	independent	independent	ADJ
gujaf-161	275	36	directors	director	NOUN
gujaf-161	275	37	.	.	PUNCT
gujaf-161	276	1	the	the	DET
gujaf-161	276	2	research	research	NOUN
gujaf-161	276	3	further	far	ADV
gujaf-161	276	4	suggests	suggest	VERB
gujaf-161	276	5	that	that	SCONJ
gujaf-161	276	6	more	more	ADJ
gujaf-161	276	7	research	research	NOUN
gujaf-161	276	8	be	be	AUX
gujaf-161	276	9	done	do	VERB
gujaf-161	276	10	on	on	ADP
gujaf-161	276	11	the	the	DET
gujaf-161	276	12	same	same	ADJ
gujaf-161	276	13	problem	problem	NOUN
gujaf-161	276	14	in	in	ADP
gujaf-161	276	15	a	a	DET
gujaf-161	276	16	different	different	ADJ
gujaf-161	276	17	sector	sector	NOUN
gujaf-161	276	18	or	or	CCONJ
gujaf-161	276	19	industry	industry	NOUN
gujaf-161	276	20	,	,	PUNCT
gujaf-161	276	21	and	and	CCONJ
gujaf-161	276	22	that	that	SCONJ
gujaf-161	276	23	other	other	ADJ
gujaf-161	276	24	aspects	aspect	NOUN
gujaf-161	276	25	of	of	ADP
gujaf-161	276	26	board	board	NOUN
gujaf-161	276	27	structure	structure	NOUN
gujaf-161	276	28	and	and	CCONJ
gujaf-161	276	29	earnings	earning	NOUN
gujaf-161	276	30	quality	quality	NOUN
gujaf-161	276	31	attributes	attribute	NOUN
gujaf-161	276	32	not	not	PART
gujaf-161	276	33	included	include	VERB
gujaf-161	276	34	in	in	ADP
gujaf-161	276	35	this	this	DET
gujaf-161	276	36	study	study	NOUN
gujaf-161	276	37	be	be	AUX
gujaf-161	276	38	included	include	VERB
gujaf-161	276	39	.	.	PUNCT
gujaf-161	277	1	references	reference	NOUN
gujaf-161	277	2	abubakar	abubakar	PROPN
gujaf-161	277	3	,	,	PUNCT
gujaf-161	277	4	a.	a.	NOUN
gujaf-161	277	5	(	(	PUNCT
gujaf-161	277	6	2013	2013	NUM
gujaf-161	277	7	)	)	PUNCT
gujaf-161	277	8	.	.	PUNCT
gujaf-161	278	1	corporate	corporate	ADJ
gujaf-161	278	2	governance	governance	NOUN
gujaf-161	278	3	and	and	CCONJ
gujaf-161	278	4	discretionary	discretionary	ADJ
gujaf-161	278	5	loan	loan	NOUN
gujaf-161	278	6	loss	loss	NOUN
gujaf-161	278	7	provision	provision	NOUN
gujaf-161	278	8	in	in	ADP
gujaf-161	278	9	deposit	deposit	NOUN
gujaf-161	278	10	money	money	NOUN
gujaf-161	278	11	banks	bank	NOUN
gujaf-161	278	12	in	in	ADP
gujaf-161	278	13	nigeria	nigeria	PROPN
gujaf-161	278	14	.	.	PUNCT
gujaf-161	279	1	ahmadu	ahmadu	PROPN
gujaf-161	279	2	bello	bello	PROPN
gujaf-161	279	3	university	university	PROPN
gujaf-161	279	4	,	,	PUNCT
gujaf-161	279	5	zaria	zaria	PROPN
gujaf-161	279	6	:	:	PUNCT
gujaf-161	279	7	maters	mater	NOUN
gujaf-161	279	8	thesis	thesis	NOUN
gujaf-161	279	9	.	.	PUNCT
gujaf-161	280	1	abubakar	abubakar	PROPN
gujaf-161	280	2	,	,	PUNCT
gujaf-161	280	3	i.	i.	PROPN
gujaf-161	280	4	a.	a.	PROPN
gujaf-161	280	5	,	,	PUNCT
gujaf-161	280	6	rokiah	rokiah	PROPN
gujaf-161	280	7	,	,	PUNCT
gujaf-161	280	8	b.	b.	PROPN
gujaf-161	280	9	i.	i.	PROPN
gujaf-161	280	10	,	,	PUNCT
gujaf-161	280	11	&	&	CCONJ
gujaf-161	280	12	sitraselvi	sitraselvi	PROPN
gujaf-161	280	13	,	,	PUNCT
gujaf-161	280	14	a.	a.	PROPN
gujaf-161	280	15	c.	c.	PROPN
gujaf-161	280	16	(	(	PUNCT
gujaf-161	280	17	2017	2017	NUM
gujaf-161	280	18	)	)	PUNCT
gujaf-161	280	19	.	.	PUNCT
gujaf-161	281	1	the	the	DET
gujaf-161	281	2	effect	effect	NOUN
gujaf-161	281	3	of	of	ADP
gujaf-161	281	4	board	board	NOUN
gujaf-161	281	5	attributes	attribute	VERB
gujaf-161	281	6	on	on	ADP
gujaf-161	281	7	real	real	ADJ
gujaf-161	281	8	eranings	eraning	NOUN
gujaf-161	281	9	management	management	NOUN
gujaf-161	281	10	in	in	ADP
gujaf-161	281	11	nigerian	nigerian	ADJ
gujaf-161	281	12	financial	financial	ADJ
gujaf-161	281	13	institutions	institution	NOUN
gujaf-161	281	14	.	.	PUNCT
gujaf-161	282	1	journal	journal	PROPN
gujaf-161	282	2	of	of	ADP
gujaf-161	282	3	accounting	accounting	NOUN
gujaf-161	282	4	,	,	PUNCT
gujaf-161	282	5	business	business	NOUN
gujaf-161	282	6	and	and	CCONJ
gujaf-161	282	7	finance	finance	NOUN
gujaf-161	282	8	research	research	NOUN
gujaf-161	282	9	,	,	PUNCT
gujaf-161	282	10	1(1	1(1	NUM
gujaf-161	282	11	)	)	PUNCT
gujaf-161	282	12	,	,	PUNCT
gujaf-161	282	13	76	76	NUM
gujaf-161	282	14	-	-	SYM
gujaf-161	282	15	83	83	NUM
gujaf-161	282	16	.	.	PUNCT
gujaf-161	283	1	ahmad	ahmad	PROPN
gujaf-161	283	2	,	,	PUNCT
gujaf-161	283	3	i.	i.	PROPN
gujaf-161	283	4	,	,	PUNCT
gujaf-161	283	5	ahmed	ahmed	PROPN
gujaf-161	283	6	,	,	PUNCT
gujaf-161	283	7	f.	f.	PROPN
gujaf-161	283	8	,	,	PUNCT
gujaf-161	283	9	abid	abid	PROPN
gujaf-161	283	10	,	,	PUNCT
gujaf-161	283	11	a.	a.	PROPN
gujaf-161	283	12	,	,	PUNCT
gujaf-161	283	13	&	&	CCONJ
gujaf-161	283	14	abdulaziz	abdulaziz	PROPN
gujaf-161	283	15	,	,	PUNCT
gujaf-161	283	16	a.	a.	NOUN
gujaf-161	283	17	(	(	PUNCT
gujaf-161	283	18	2016	2016	NUM
gujaf-161	283	19	)	)	PUNCT
gujaf-161	283	20	.	.	PUNCT
gujaf-161	284	1	corporate	corporate	ADJ
gujaf-161	284	2	governance	governance	NOUN
gujaf-161	284	3	attributes	attribute	NOUN
gujaf-161	284	4	and	and	CCONJ
gujaf-161	284	5	firm	firm	ADJ
gujaf-161	284	6	value	value	NOUN
gujaf-161	284	7	:	:	PUNCT
gujaf-161	284	8	evidence	evidence	NOUN
gujaf-161	284	9	from	from	ADP
gujaf-161	284	10	pakistan	pakistan	PROPN
gujaf-161	284	11	.	.	PUNCT
gujaf-161	285	1	research	research	NOUN
gujaf-161	285	2	journal	journal	PROPN
gujaf-161	285	3	of	of	ADP
gujaf-161	285	4	finance	finance	NOUN
gujaf-161	285	5	,	,	PUNCT
gujaf-161	285	6	7(7	7(7	NUM
gujaf-161	285	7	)	)	PUNCT
gujaf-161	285	8	.	.	PUNCT
gujaf-161	286	1	14	14	NUM
gujaf-161	286	2	ahmed	ahmed	PROPN
gujaf-161	286	3	,	,	PUNCT
gujaf-161	286	4	k.	k.	PROPN
gujaf-161	286	5	,	,	PUNCT
gujaf-161	286	6	hossain	hossain	PROPN
gujaf-161	286	7	,	,	PUNCT
gujaf-161	286	8	m.	m.	NOUN
gujaf-161	286	9	,	,	PUNCT
gujaf-161	286	10	&	&	CCONJ
gujaf-161	286	11	adams	adams	PROPN
gujaf-161	286	12	,	,	PUNCT
gujaf-161	286	13	m.	m.	PROPN
gujaf-161	286	14	b.	b.	PROPN
gujaf-161	286	15	(	(	PUNCT
gujaf-161	286	16	2006	2006	NUM
gujaf-161	286	17	)	)	PUNCT
gujaf-161	286	18	.	.	PUNCT
gujaf-161	287	1	the	the	DET
gujaf-161	287	2	effects	effect	NOUN
gujaf-161	287	3	of	of	ADP
gujaf-161	287	4	board	board	NOUN
gujaf-161	287	5	composition	composition	NOUN
gujaf-161	287	6	and	and	CCONJ
gujaf-161	287	7	board	board	NOUN
gujaf-161	287	8	size	size	NOUN
gujaf-161	287	9	on	on	ADP
gujaf-161	287	10	the	the	DET
gujaf-161	287	11	informativeness	informativeness	NOUN
gujaf-161	287	12	of	of	ADP
gujaf-161	287	13	annual	annual	ADJ
gujaf-161	287	14	accounting	accounting	NOUN
gujaf-161	287	15	earnings	earning	NOUN
gujaf-161	287	16	.	.	PUNCT
gujaf-161	288	1	corporate	corporate	ADJ
gujaf-161	288	2	governance	governance	NOUN
gujaf-161	288	3	an	an	DET
gujaf-161	288	4	international	international	ADJ
gujaf-161	288	5	review	review	NOUN
gujaf-161	288	6	,	,	PUNCT
gujaf-161	288	7	14(5	14(5	NUM
gujaf-161	288	8	)	)	PUNCT
gujaf-161	288	9	,	,	PUNCT
gujaf-161	288	10	418	418	NUM
gujaf-161	288	11	-	-	SYM
gujaf-161	288	12	431	431	NUM
gujaf-161	288	13	.	.	PUNCT
gujaf-161	289	1	akpotor	akpotor	NOUN
gujaf-161	289	2	,	,	PUNCT
gujaf-161	289	3	v.	v.	PROPN
gujaf-161	289	4	a.	a.	PROPN
gujaf-161	289	5	,	,	PUNCT
gujaf-161	289	6	osemwengie	osemwengie	PROPN
gujaf-161	289	7	,	,	PUNCT
gujaf-161	289	8	o.	o.	PROPN
gujaf-161	289	9	f.	f.	PROPN
gujaf-161	289	10	,	,	PUNCT
gujaf-161	289	11	&	&	CCONJ
gujaf-161	289	12	imuentinyan	imuentinyan	PROPN
gujaf-161	289	13	,	,	PUNCT
gujaf-161	289	14	e.	e.	PROPN
gujaf-161	289	15	c.	c.	PROPN
gujaf-161	289	16	(	(	PUNCT
gujaf-161	289	17	2019	2019	NUM
gujaf-161	289	18	)	)	PUNCT
gujaf-161	289	19	.	.	PUNCT
gujaf-161	290	1	corporate	corporate	ADJ
gujaf-161	290	2	board	board	NOUN
gujaf-161	290	3	diversity	diversity	NOUN
gujaf-161	290	4	and	and	CCONJ
gujaf-161	290	5	audit	audit	NOUN
gujaf-161	290	6	quality	quality	NOUN
gujaf-161	290	7	.	.	PUNCT
gujaf-161	291	1	journal	journal	PROPN
gujaf-161	291	2	of	of	ADP
gujaf-161	291	3	accounting	accounting	NOUN
gujaf-161	291	4	,	,	PUNCT
gujaf-161	291	5	business	business	NOUN
gujaf-161	291	6	and	and	CCONJ
gujaf-161	291	7	social	social	ADJ
gujaf-161	291	8	sciences	science	NOUN
gujaf-161	291	9	,	,	PUNCT
gujaf-161	291	10	1(2	1(2	NUM
gujaf-161	291	11	)	)	PUNCT
gujaf-161	291	12	,	,	PUNCT
gujaf-161	291	13	83	83	NUM
gujaf-161	291	14	-	-	SYM
gujaf-161	291	15	100	100	NUM
gujaf-161	291	16	.	.	PUNCT
gujaf-161	292	1	al	al	PROPN
gujaf-161	292	2	-	-	PUNCT
gujaf-161	292	3	mukit	mukit	PROPN
gujaf-161	292	4	,	,	PUNCT
gujaf-161	292	5	d.	d.	PROPN
gujaf-161	292	6	m.	m.	PROPN
gujaf-161	292	7	,	,	PUNCT
gujaf-161	292	8	&	&	CCONJ
gujaf-161	292	9	keyamoni	keyamoni	PROPN
gujaf-161	292	10	,	,	PUNCT
gujaf-161	292	11	j.	j.	PROPN
gujaf-161	292	12	t.	t.	PROPN
gujaf-161	292	13	(	(	PUNCT
gujaf-161	292	14	2019	2019	NUM
gujaf-161	292	15	)	)	PUNCT
gujaf-161	292	16	.	.	PUNCT
gujaf-161	293	1	corporate	corporate	ADJ
gujaf-161	293	2	governance	governance	NOUN
gujaf-161	293	3	and	and	CCONJ
gujaf-161	293	4	earnings	earning	NOUN
gujaf-161	293	5	management	management	NOUN
gujaf-161	293	6	practices	practice	NOUN
gujaf-161	293	7	among	among	ADP
gujaf-161	293	8	listed	listed	ADJ
gujaf-161	293	9	firms	firm	NOUN
gujaf-161	293	10	:	:	PUNCT
gujaf-161	293	11	a	a	DET
gujaf-161	293	12	study	study	NOUN
gujaf-161	293	13	on	on	ADP
gujaf-161	293	14	post	post	NOUN
gujaf-161	293	15	stock	stock	NOUN
gujaf-161	293	16	market	market	NOUN
gujaf-161	293	17	crisis	crisis	NOUN
gujaf-161	293	18	period	period	NOUN
gujaf-161	293	19	in	in	ADP
gujaf-161	293	20	bangladesh	bangladesh	PROPN
gujaf-161	293	21	.	.	PUNCT
gujaf-161	294	1	journal	journal	PROPN
gujaf-161	294	2	of	of	ADP
gujaf-161	294	3	asian	asian	ADJ
gujaf-161	294	4	business	business	NOUN
gujaf-161	294	5	strategy	strategy	NOUN
gujaf-161	294	6	,	,	PUNCT
gujaf-161	294	7	9(1	9(1	NUM
gujaf-161	294	8	)	)	PUNCT
gujaf-161	294	9	,	,	PUNCT
gujaf-161	294	10	1	1	NUM
gujaf-161	294	11	-	-	SYM
gujaf-161	294	12	9	9	NUM
gujaf-161	294	13	.	.	PUNCT
gujaf-161	294	14	alshammari	alshammari	NOUN
gujaf-161	294	15	,	,	PUNCT
gujaf-161	294	16	a.	a.	NOUN
gujaf-161	294	17	(	(	PUNCT
gujaf-161	294	18	2010	2010	NUM
gujaf-161	294	19	)	)	PUNCT
gujaf-161	294	20	.	.	PUNCT
gujaf-161	295	1	corporate	corporate	ADJ
gujaf-161	295	2	governance	governance	NOUN
gujaf-161	295	3	and	and	CCONJ
gujaf-161	295	4	earnings	earning	NOUN
gujaf-161	295	5	management	management	NOUN
gujaf-161	295	6	in	in	ADP
gujaf-161	295	7	saudi	saudi	ADJ
gujaf-161	295	8	listed	list	VERB
gujaf-161	295	9	firms	firm	NOUN
gujaf-161	295	10	.	.	PUNCT
gujaf-161	296	1	malaysia	malaysia	PROPN
gujaf-161	296	2	:	:	PUNCT
gujaf-161	297	1	un	un	PROPN
gujaf-161	297	2	published	publish	VERB
gujaf-161	297	3	maters	mater	NOUN
gujaf-161	297	4	thesis	thesis	VERB
gujaf-161	297	5	universiti	universiti	PROPN
gujaf-161	297	6	utara	utara	NOUN
gujaf-161	297	7	.	.	PUNCT
gujaf-161	298	1	amran	amran	ADJ
gujaf-161	298	2	,	,	PUNCT
gujaf-161	299	1	n.	n.	NOUN
gujaf-161	299	2	a.	a.	NOUN
gujaf-161	299	3	(	(	PUNCT
gujaf-161	299	4	2011	2011	NUM
gujaf-161	299	5	)	)	PUNCT
gujaf-161	299	6	.	.	PUNCT
gujaf-161	300	1	corporate	corporate	ADJ
gujaf-161	300	2	governance	governance	NOUN
gujaf-161	300	3	mechanisms	mechanism	NOUN
gujaf-161	300	4	and	and	CCONJ
gujaf-161	300	5	company	company	NOUN
gujaf-161	300	6	performance	performance	NOUN
gujaf-161	300	7	:	:	PUNCT
gujaf-161	300	8	evidence	evidence	NOUN
gujaf-161	300	9	from	from	ADP
gujaf-161	300	10	malaysian	malaysian	ADJ
gujaf-161	300	11	companies	company	NOUN
gujaf-161	300	12	.	.	PUNCT
gujaf-161	301	1	international	international	ADJ
gujaf-161	301	2	review	review	NOUN
gujaf-161	301	3	of	of	ADP
gujaf-161	301	4	business	business	NOUN
gujaf-161	301	5	research	research	NOUN
gujaf-161	301	6	,	,	PUNCT
gujaf-161	301	7	7(6	7(6	NUM
gujaf-161	301	8	)	)	PUNCT
gujaf-161	301	9	,	,	PUNCT
gujaf-161	301	10	101	101	NUM
gujaf-161	301	11	-	-	SYM
gujaf-161	301	12	114	114	NUM
gujaf-161	301	13	.	.	PUNCT
gujaf-161	302	1	arif	arif	PROPN
gujaf-161	302	2	,	,	PUNCT
gujaf-161	302	3	h.	h.	PROPN
gujaf-161	302	4	m.	m.	PROPN
gujaf-161	302	5	(	(	PUNCT
gujaf-161	302	6	2019	2019	NUM
gujaf-161	302	7	)	)	PUNCT
gujaf-161	302	8	.	.	PUNCT
gujaf-161	303	1	corporate	corporate	ADJ
gujaf-161	303	2	governance	governance	NOUN
gujaf-161	303	3	and	and	CCONJ
gujaf-161	303	4	financial	financial	ADJ
gujaf-161	303	5	performance	performance	NOUN
gujaf-161	303	6	:	:	PUNCT
gujaf-161	303	7	a	a	DET
gujaf-161	303	8	pragmatic	pragmatic	ADJ
gujaf-161	303	9	investigation	investigation	NOUN
gujaf-161	303	10	from	from	ADP
gujaf-161	303	11	insurance	insurance	NOUN
gujaf-161	303	12	industry	industry	NOUN
gujaf-161	303	13	of	of	ADP
gujaf-161	303	14	pakistan	pakistan	PROPN
gujaf-161	303	15	.	.	PUNCT
gujaf-161	304	1	net	net	ADJ
gujaf-161	304	2	journal	journal	PROPN
gujaf-161	304	3	of	of	ADP
gujaf-161	304	4	business	business	NOUN
gujaf-161	304	5	management	management	NOUN
gujaf-161	304	6	,	,	PUNCT
gujaf-161	304	7	6(2	6(2	NUM
gujaf-161	304	8	)	)	PUNCT
gujaf-161	304	9	,	,	PUNCT
gujaf-161	304	10	8	8	NUM
gujaf-161	304	11	-	-	SYM
gujaf-161	304	12	16	16	NUM
gujaf-161	304	13	.	.	PUNCT
gujaf-161	305	1	bandiyono	bandiyono	PROPN
gujaf-161	305	2	,	,	PUNCT
gujaf-161	305	3	a.	a.	NOUN
gujaf-161	305	4	(	(	PUNCT
gujaf-161	305	5	2019	2019	NUM
gujaf-161	305	6	)	)	PUNCT
gujaf-161	305	7	.	.	PUNCT
gujaf-161	306	1	the	the	DET
gujaf-161	306	2	efect	efect	NOUN
gujaf-161	306	3	of	of	ADP
gujaf-161	306	4	good	good	ADJ
gujaf-161	306	5	corporate	corporate	ADJ
gujaf-161	306	6	governance	governance	NOUN
gujaf-161	306	7	on	on	ADP
gujaf-161	306	8	poltical	poltical	ADJ
gujaf-161	306	9	connection	connection	NOUN
gujaf-161	306	10	on	on	ADP
gujaf-161	306	11	firm	firm	ADJ
gujaf-161	306	12	value	value	NOUN
gujaf-161	306	13	.	.	PUNCT
gujaf-161	307	1	journal	journal	PROPN
gujaf-161	307	2	akuntansi	akuntansi	PROPN
gujaf-161	307	3	,	,	PUNCT
gujaf-161	307	4	23(3	23(3	NUM
gujaf-161	307	5	)	)	PUNCT
gujaf-161	307	6	,	,	PUNCT
gujaf-161	307	7	333	333	NUM
gujaf-161	307	8	-	-	SYM
gujaf-161	307	9	348	348	NUM
gujaf-161	307	10	.	.	PUNCT
gujaf-161	308	1	barde	barde	PROPN
gujaf-161	308	2	,	,	PUNCT
gujaf-161	308	3	i.	i.	PROPN
gujaf-161	308	4	m.	m.	PROPN
gujaf-161	308	5	(	(	PUNCT
gujaf-161	308	6	2009	2009	NUM
gujaf-161	308	7	)	)	PUNCT
gujaf-161	308	8	.	.	PUNCT
gujaf-161	309	1	an	an	DET
gujaf-161	309	2	evaluation	evaluation	NOUN
gujaf-161	309	3	of	of	ADP
gujaf-161	309	4	accounting	accounting	NOUN
gujaf-161	309	5	information	information	NOUN
gujaf-161	309	6	disclosure	disclosure	NOUN
gujaf-161	309	7	in	in	ADP
gujaf-161	309	8	the	the	DET
gujaf-161	309	9	nigerian	nigerian	ADJ
gujaf-161	309	10	oil	oil	NOUN
gujaf-161	309	11	marketing	marketing	NOUN
gujaf-161	309	12	industry	industry	NOUN
gujaf-161	309	13	.	.	PUNCT
gujaf-161	310	1	kano	kano	PROPN
gujaf-161	310	2	:	:	PUNCT
gujaf-161	310	3	un	un	PROPN
gujaf-161	310	4	published	publish	VERB
gujaf-161	310	5	thesis	thesis	NOUN
gujaf-161	310	6	submitted	submit	VERB
gujaf-161	310	7	to	to	ADP
gujaf-161	310	8	department	department	NOUN
gujaf-161	310	9	of	of	ADP
gujaf-161	310	10	accounting	accounting	PROPN
gujaf-161	310	11	,	,	PUNCT
gujaf-161	310	12	bayero	bayero	PROPN
gujaf-161	310	13	university	university	NOUN
gujaf-161	310	14	.	.	PUNCT
gujaf-161	311	1	cama	cama	PROPN
gujaf-161	311	2	.	.	PUNCT
gujaf-161	312	1	(	(	PUNCT
gujaf-161	312	2	2020	2020	NUM
gujaf-161	312	3	)	)	PUNCT
gujaf-161	312	4	.	.	PUNCT
gujaf-161	313	1	companies	company	NOUN
gujaf-161	313	2	and	and	CCONJ
gujaf-161	313	3	allied	ally	VERB
gujaf-161	313	4	matters	matter	NOUN
gujaf-161	313	5	act	act	PROPN
gujaf-161	313	6	.	.	PUNCT
gujaf-161	314	1	charitou	charitou	PROPN
gujaf-161	314	2	,	,	PUNCT
gujaf-161	314	3	a.	a.	PROPN
gujaf-161	314	4	,	,	PUNCT
gujaf-161	314	5	georgiou	georgiou	PROPN
gujaf-161	314	6	,	,	PUNCT
gujaf-161	314	7	i.	i.	PROPN
gujaf-161	314	8	,	,	PUNCT
gujaf-161	314	9	&	&	CCONJ
gujaf-161	314	10	soteriou	soteriou	PROPN
gujaf-161	314	11	,	,	PUNCT
gujaf-161	314	12	a.	a.	NOUN
gujaf-161	314	13	c.	c.	PROPN
gujaf-161	314	14	(	(	PUNCT
gujaf-161	314	15	2017	2017	NUM
gujaf-161	314	16	)	)	PUNCT
gujaf-161	314	17	.	.	PUNCT
gujaf-161	315	1	corporate	corporate	ADJ
gujaf-161	315	2	governance	governance	NOUN
gujaf-161	315	3	,	,	PUNCT
gujaf-161	315	4	board	board	NOUN
gujaf-161	315	5	composition	composition	NOUN
gujaf-161	315	6	,	,	PUNCT
gujaf-161	315	7	director	director	NOUN
gujaf-161	315	8	expertise	expertise	NOUN
gujaf-161	315	9	and	and	CCONJ
gujaf-161	315	10	value	value	NOUN
gujaf-161	315	11	:	:	PUNCT
gujaf-161	315	12	the	the	DET
gujaf-161	315	13	case	case	NOUN
gujaf-161	315	14	of	of	ADP
gujaf-161	315	15	qulaity	qulaity	PROPN
gujaf-161	315	16	excellence	excellence	NOUN
gujaf-161	315	17	.	.	PUNCT
gujaf-161	316	1	multinational	multinational	ADJ
gujaf-161	316	2	finance	finance	NOUN
gujaf-161	316	3	journal	journal	NOUN
gujaf-161	316	4	,	,	PUNCT
gujaf-161	316	5	20(3	20(3	NOUN
gujaf-161	316	6	)	)	PUNCT
gujaf-161	316	7	,	,	PUNCT
gujaf-161	316	8	181236	181236	NUM
gujaf-161	316	9	.	.	PUNCT
gujaf-161	317	1	chi	chi	PROPN
gujaf-161	317	2	,	,	PUNCT
gujaf-161	317	3	w.	w.	PROPN
gujaf-161	317	4	,	,	PUNCT
gujaf-161	317	5	lisic	lisic	PROPN
gujaf-161	317	6	,	,	PUNCT
gujaf-161	317	7	l.	l.	PROPN
gujaf-161	317	8	l.	l.	PROPN
gujaf-161	317	9	,	,	PUNCT
gujaf-161	317	10	long	long	ADV
gujaf-161	317	11	,	,	PUNCT
gujaf-161	317	12	x.	x.	PROPN
gujaf-161	317	13	,	,	PUNCT
gujaf-161	317	14	&	&	CCONJ
gujaf-161	317	15	wang	wang	PROPN
gujaf-161	317	16	,	,	PUNCT
gujaf-161	317	17	k.	k.	PROPN
gujaf-161	317	18	(	(	PUNCT
gujaf-161	317	19	2013	2013	NUM
gujaf-161	317	20	)	)	PUNCT
gujaf-161	317	21	.	.	PUNCT
gujaf-161	318	1	do	do	AUX
gujaf-161	318	2	regulations	regulation	NOUN
gujaf-161	318	3	limiting	limit	VERB
gujaf-161	318	4	management	management	NOUN
gujaf-161	318	5	influence	influence	NOUN
gujaf-161	318	6	over	over	ADP
gujaf-161	318	7	auditors	auditor	NOUN
gujaf-161	318	8	improve	improve	VERB
gujaf-161	318	9	audit	audit	NOUN
gujaf-161	318	10	quality	quality	NOUN
gujaf-161	318	11	:	:	PUNCT
gujaf-161	318	12	evidence	evidence	NOUN
gujaf-161	318	13	from	from	ADP
gujaf-161	318	14	china	china	PROPN
gujaf-161	318	15	.	.	PUNCT
gujaf-161	319	1	journal	journal	PROPN
gujaf-161	319	2	of	of	ADP
gujaf-161	319	3	accounting	accounting	NOUN
gujaf-161	319	4	and	and	CCONJ
gujaf-161	319	5	public	public	ADJ
gujaf-161	319	6	policy	policy	NOUN
gujaf-161	319	7	,	,	PUNCT
gujaf-161	319	8	32(2	32(2	NUM
gujaf-161	319	9	)	)	PUNCT
gujaf-161	319	10	,	,	PUNCT
gujaf-161	319	11	176	176	NUM
gujaf-161	319	12	-	-	SYM
gujaf-161	319	13	187	187	NUM
gujaf-161	319	14	.	.	PUNCT
gujaf-161	320	1	dalton	dalton	PROPN
gujaf-161	320	2	,	,	PUNCT
gujaf-161	320	3	d.	d.	PROPN
gujaf-161	320	4	r.	r.	PROPN
gujaf-161	320	5	,	,	PUNCT
gujaf-161	320	6	&	&	CCONJ
gujaf-161	320	7	dalton	dalton	PROPN
gujaf-161	320	8	,	,	PUNCT
gujaf-161	320	9	c.	c.	PROPN
gujaf-161	320	10	m.	m.	NOUN
gujaf-161	320	11	(	(	PUNCT
gujaf-161	320	12	2010	2010	NUM
gujaf-161	320	13	)	)	PUNCT
gujaf-161	320	14	.	.	PUNCT
gujaf-161	321	1	women	woman	NOUN
gujaf-161	321	2	and	and	CCONJ
gujaf-161	321	3	corporate	corporate	ADJ
gujaf-161	321	4	board	board	NOUN
gujaf-161	321	5	of	of	ADP
gujaf-161	321	6	directors	director	NOUN
gujaf-161	321	7	:	:	PUNCT
gujaf-161	321	8	the	the	DET
gujaf-161	321	9	promise	promise	NOUN
gujaf-161	321	10	of	of	ADP
gujaf-161	321	11	increased	increase	VERB
gujaf-161	321	12	and	and	CCONJ
gujaf-161	321	13	substantive	substantive	ADJ
gujaf-161	321	14	paticipation	paticipation	NOUN
gujaf-161	321	15	in	in	ADP
gujaf-161	321	16	the	the	DET
gujaf-161	321	17	post	post	ADJ
gujaf-161	321	18	-	-	ADJ
gujaf-161	321	19	sarbanes	sarbanes	ADJ
gujaf-161	321	20	-oxley	-oxley	PROPN
gujaf-161	321	21	era	era	NOUN
gujaf-161	321	22	.	.	PUNCT
gujaf-161	322	1	business	business	NOUN
gujaf-161	322	2	horizons	horizon	NOUN
gujaf-161	322	3	,	,	PUNCT
gujaf-161	322	4	53(3	53(3	NUM
gujaf-161	322	5	)	)	PUNCT
gujaf-161	322	6	,	,	PUNCT
gujaf-161	322	7	257	257	NUM
gujaf-161	322	8	-	-	SYM
gujaf-161	322	9	268	268	NUM
gujaf-161	322	10	.	.	PUNCT
gujaf-161	323	1	daniel	daniel	PROPN
gujaf-161	323	2	,	,	PUNCT
gujaf-161	323	3	e.	e.	PROPN
gujaf-161	323	4	k.	k.	PROPN
gujaf-161	323	5	,	,	PUNCT
gujaf-161	323	6	ameh	ameh	PROPN
gujaf-161	323	7	,	,	PUNCT
gujaf-161	323	8	j.	j.	PROPN
gujaf-161	323	9	,	,	PUNCT
gujaf-161	323	10	&	&	CCONJ
gujaf-161	323	11	aza	aza	PROPN
gujaf-161	323	12	,	,	PUNCT
gujaf-161	323	13	s.	s.	PROPN
gujaf-161	323	14	(	(	PUNCT
gujaf-161	323	15	2020	2020	NUM
gujaf-161	323	16	)	)	PUNCT
gujaf-161	323	17	.	.	PUNCT
gujaf-161	324	1	the	the	DET
gujaf-161	324	2	effect	effect	NOUN
gujaf-161	324	3	of	of	ADP
gujaf-161	324	4	board	board	NOUN
gujaf-161	324	5	size	size	NOUN
gujaf-161	324	6	on	on	ADP
gujaf-161	324	7	real	real	ADJ
gujaf-161	324	8	earnings	earning	NOUN
gujaf-161	324	9	managementof	managementof	PROPN
gujaf-161	324	10	financial	financial	ADJ
gujaf-161	324	11	institution	institution	NOUN
gujaf-161	324	12	in	in	ADP
gujaf-161	324	13	nigeria	nigeria	PROPN
gujaf-161	324	14	.	.	PUNCT
gujaf-161	325	1	bingham	bingham	PROPN
gujaf-161	325	2	university	university	PROPN
gujaf-161	325	3	journal	journal	PROPN
gujaf-161	325	4	of	of	ADP
gujaf-161	325	5	accounting	accounting	NOUN
gujaf-161	325	6	and	and	CCONJ
gujaf-161	325	7	business	business	NOUN
gujaf-161	325	8	,	,	PUNCT
gujaf-161	325	9	1	1	NUM
gujaf-161	325	10	-	-	SYM
gujaf-161	325	11	13	13	NUM
gujaf-161	325	12	.	.	PUNCT
gujaf-161	326	1	debnath	debnath	PROPN
gujaf-161	326	2	,	,	PUNCT
gujaf-161	326	3	n.	n.	PROPN
gujaf-161	326	4	c.	c.	PROPN
gujaf-161	326	5	,	,	PUNCT
gujaf-161	326	6	patnaik	patnaik	PROPN
gujaf-161	326	7	,	,	PUNCT
gujaf-161	326	8	b.	b.	PROPN
gujaf-161	326	9	c.	c.	PROPN
gujaf-161	326	10	,	,	PUNCT
gujaf-161	326	11	&	&	CCONJ
gujaf-161	326	12	satpathy	satpathy	PROPN
gujaf-161	326	13	,	,	PUNCT
gujaf-161	326	14	i.	i.	NOUN
gujaf-161	326	15	(	(	PUNCT
gujaf-161	326	16	2019	2019	NUM
gujaf-161	326	17	)	)	PUNCT
gujaf-161	326	18	.	.	PUNCT
gujaf-161	327	1	female	female	ADJ
gujaf-161	327	2	directorship	directorship	NOUN
gujaf-161	327	3	and	and	CCONJ
gujaf-161	327	4	real	real	ADJ
gujaf-161	327	5	earnings	earning	NOUN
gujaf-161	327	6	management	management	NOUN
gujaf-161	327	7	in	in	ADP
gujaf-161	327	8	bangladesh	bangladesh	NOUN
gujaf-161	327	9	:	:	PUNCT
gujaf-161	327	10	towards	towards	ADP
gujaf-161	327	11	an	an	DET
gujaf-161	327	12	analytical	analytical	ADJ
gujaf-161	327	13	assessment	assessment	NOUN
gujaf-161	327	14	.	.	PUNCT
gujaf-161	328	1	management	management	NOUN
gujaf-161	328	2	science	science	NOUN
gujaf-161	328	3	lteers	lteer	NOUN
gujaf-161	328	4	,	,	PUNCT
gujaf-161	328	5	9(2019	9(2019	NUM
gujaf-161	328	6	)	)	PUNCT
gujaf-161	328	7	,	,	PUNCT
gujaf-161	328	8	17231740	17231740	NUM
gujaf-161	328	9	.	.	PUNCT
gujaf-161	329	1	dechow	dechow	ADJ
gujaf-161	329	2	,	,	PUNCT
gujaf-161	329	3	p.	p.	NOUN
gujaf-161	329	4	m.	m.	NOUN
gujaf-161	329	5	,	,	PUNCT
gujaf-161	329	6	sloan	sloan	PROPN
gujaf-161	329	7	,	,	PUNCT
gujaf-161	329	8	r.	r.	PROPN
gujaf-161	329	9	g.	g.	PROPN
gujaf-161	329	10	,	,	PUNCT
gujaf-161	329	11	&	&	CCONJ
gujaf-161	329	12	sweetney	sweetney	PROPN
gujaf-161	329	13	,	,	PUNCT
gujaf-161	329	14	a.	a.	NOUN
gujaf-161	329	15	p.	p.	NOUN
gujaf-161	329	16	(	(	PUNCT
gujaf-161	329	17	1995	1995	NUM
gujaf-161	329	18	)	)	PUNCT
gujaf-161	329	19	.	.	PUNCT
gujaf-161	330	1	detecting	detect	VERB
gujaf-161	330	2	earnings	earning	NOUN
gujaf-161	330	3	management	management	NOUN
gujaf-161	330	4	.	.	PUNCT
gujaf-161	331	1	accounting	accounting	NOUN
gujaf-161	331	2	review	review	PROPN
gujaf-161	331	3	,	,	PUNCT
gujaf-161	331	4	193	193	NUM
gujaf-161	331	5	-	-	SYM
gujaf-161	331	6	225	225	NUM
gujaf-161	331	7	.	.	PUNCT
gujaf-161	332	1	egbunike	egbunike	PROPN
gujaf-161	332	2	,	,	PUNCT
gujaf-161	332	3	c.	c.	PROPN
gujaf-161	332	4	f.	f.	PROPN
gujaf-161	332	5	,	,	PUNCT
gujaf-161	332	6	&	&	CCONJ
gujaf-161	332	7	odum	odum	PROPN
gujaf-161	332	8	,	,	PUNCT
gujaf-161	332	9	a.	a.	NOUN
gujaf-161	332	10	n.	n.	NOUN
gujaf-161	332	11	(	(	PUNCT
gujaf-161	332	12	2018	2018	NUM
gujaf-161	332	13	)	)	PUNCT
gujaf-161	332	14	.	.	PUNCT
gujaf-161	333	1	board	board	NOUN
gujaf-161	333	2	leadership	leadership	NOUN
gujaf-161	333	3	structure	structure	NOUN
gujaf-161	333	4	and	and	CCONJ
gujaf-161	333	5	earnings	earning	NOUN
gujaf-161	333	6	quality	quality	NOUN
gujaf-161	333	7	:	:	PUNCT
gujaf-161	333	8	evidence	evidence	NOUN
gujaf-161	333	9	from	from	ADP
gujaf-161	333	10	quaoted	quaoted	ADJ
gujaf-161	333	11	manufacturing	manufacturing	NOUN
gujaf-161	333	12	firms	firm	NOUN
gujaf-161	333	13	in	in	ADP
gujaf-161	333	14	nigeria	nigeria	PROPN
gujaf-161	333	15	.	.	PUNCT
gujaf-161	334	1	asian	asian	ADJ
gujaf-161	334	2	journal	journal	PROPN
gujaf-161	334	3	of	of	ADP
gujaf-161	334	4	accounting	accounting	NOUN
gujaf-161	334	5	research	research	NOUN
gujaf-161	334	6	,	,	PUNCT
gujaf-161	334	7	3(1	3(1	NUM
gujaf-161	334	8	)	)	PUNCT
gujaf-161	334	9	,	,	PUNCT
gujaf-161	334	10	82111	82111	NUM
gujaf-161	334	11	.	.	PUNCT
gujaf-161	335	1	fadiri	fadiri	PROPN
gujaf-161	335	2	,	,	PUNCT
gujaf-161	335	3	a.	a.	PROPN
gujaf-161	335	4	,	,	PUNCT
gujaf-161	335	5	ramzan	ramzan	PROPN
gujaf-161	335	6	,	,	PUNCT
gujaf-161	335	7	s.	s.	PROPN
gujaf-161	335	8	,	,	PUNCT
gujaf-161	335	9	arif	arif	PROPN
gujaf-161	335	10	,	,	PUNCT
gujaf-161	335	11	m.	m.	NOUN
gujaf-161	335	12	,	,	PUNCT
gujaf-161	335	13	&	&	CCONJ
gujaf-161	335	14	shoukat	shoukat	PROPN
gujaf-161	335	15	,	,	PUNCT
gujaf-161	335	16	a.	a.	NOUN
gujaf-161	335	17	(	(	PUNCT
gujaf-161	335	18	2020	2020	NUM
gujaf-161	335	19	)	)	PUNCT
gujaf-161	335	20	.	.	PUNCT
gujaf-161	336	1	corporate	corporate	ADJ
gujaf-161	336	2	governance	governance	NOUN
gujaf-161	336	3	and	and	CCONJ
gujaf-161	336	4	firm	firm	ADJ
gujaf-161	336	5	value	value	NOUN
gujaf-161	336	6	:	:	PUNCT
gujaf-161	336	7	an	an	DET
gujaf-161	336	8	empirical	empirical	ADJ
gujaf-161	336	9	study	study	NOUN
gujaf-161	336	10	on	on	ADP
gujaf-161	336	11	manufacturing	manufacture	VERB
gujaf-161	336	12	companies	company	NOUN
gujaf-161	336	13	listed	list	VERB
gujaf-161	336	14	on	on	ADP
gujaf-161	336	15	pakistan	pakistan	PROPN
gujaf-161	336	16	stock	stock	PROPN
gujaf-161	336	17	exchange	exchange	PROPN
gujaf-161	336	18	.	.	PUNCT
gujaf-161	337	1	al	al	PROPN
gujaf-161	337	2	-	-	PUNCT
gujaf-161	337	3	qalam	qalam	PROPN
gujaf-161	337	4	,	,	PUNCT
gujaf-161	337	5	institute	institute	PROPN
gujaf-161	337	6	of	of	ADP
gujaf-161	337	7	islamic	islamic	PROPN
gujaf-161	337	8	studies	study	NOUN
gujaf-161	337	9	,	,	PUNCT
gujaf-161	337	10	25(1	25(1	NUM
gujaf-161	337	11	)	)	PUNCT
gujaf-161	337	12	,	,	PUNCT
gujaf-161	337	13	227	227	NUM
gujaf-161	337	14	-	-	SYM
gujaf-161	337	15	243	243	NUM
gujaf-161	337	16	.	.	PUNCT
gujaf-161	338	1	fadzilah	fadzilah	PROPN
gujaf-161	338	2	,	,	PUNCT
gujaf-161	338	3	n.	n.	NOUN
gujaf-161	338	4	m.	m.	NOUN
gujaf-161	338	5	(	(	PUNCT
gujaf-161	338	6	2017	2017	NUM
gujaf-161	338	7	)	)	PUNCT
gujaf-161	338	8	.	.	PUNCT
gujaf-161	339	1	board	board	NOUN
gujaf-161	339	2	of	of	ADP
gujaf-161	339	3	directors	director	NOUN
gujaf-161	339	4	characteristics	characteristic	NOUN
gujaf-161	339	5	and	and	CCONJ
gujaf-161	339	6	earnings	earning	NOUN
gujaf-161	339	7	management	management	NOUN
gujaf-161	339	8	of	of	ADP
gujaf-161	339	9	family	family	NOUN
gujaf-161	339	10	owned	own	VERB
gujaf-161	339	11	companies	company	NOUN
gujaf-161	339	12	.	.	PUNCT
gujaf-161	340	1	international	international	ADJ
gujaf-161	340	2	journal	journal	PROPN
gujaf-161	340	3	of	of	ADP
gujaf-161	340	4	accounting	accounting	NOUN
gujaf-161	340	5	and	and	CCONJ
gujaf-161	340	6	business	business	NOUN
gujaf-161	340	7	management	management	NOUN
gujaf-161	340	8	,	,	PUNCT
gujaf-161	340	9	5(2	5(2	NUM
gujaf-161	340	10	)	)	PUNCT
gujaf-161	340	11	.	.	PUNCT
gujaf-161	341	1	fodio	fodio	NOUN
gujaf-161	341	2	,	,	PUNCT
gujaf-161	341	3	m.	m.	NOUN
gujaf-161	341	4	i.	i.	PROPN
gujaf-161	341	5	,	,	PUNCT
gujaf-161	341	6	ibikunle	ibikunle	PROPN
gujaf-161	341	7	,	,	PUNCT
gujaf-161	341	8	j.	j.	PROPN
gujaf-161	341	9	,	,	PUNCT
gujaf-161	341	10	&	&	CCONJ
gujaf-161	341	11	chiedu	chiedu	PROPN
gujaf-161	341	12	,	,	PUNCT
gujaf-161	341	13	v.	v.	PROPN
gujaf-161	341	14	(	(	PUNCT
gujaf-161	341	15	2013	2013	NUM
gujaf-161	341	16	)	)	PUNCT
gujaf-161	341	17	.	.	PUNCT
gujaf-161	342	1	corporate	corporate	ADJ
gujaf-161	342	2	governance	governance	NOUN
gujaf-161	342	3	mechanism	mechanism	NOUN
gujaf-161	343	1	and	and	CCONJ
gujaf-161	344	1	reported	report	VERB
gujaf-161	344	2	earnings	earning	NOUN
gujaf-161	344	3	quality	quality	NOUN
gujaf-161	344	4	in	in	ADP
gujaf-161	344	5	nigerian	nigerian	ADJ
gujaf-161	344	6	insurance	insurance	NOUN
gujaf-161	344	7	firm	firm	NOUN
gujaf-161	344	8	.	.	PUNCT
gujaf-161	345	1	international	international	ADJ
gujaf-161	345	2	journal	journal	PROPN
gujaf-161	345	3	of	of	ADP
gujaf-161	345	4	finance	finance	NOUN
gujaf-161	345	5	and	and	CCONJ
gujaf-161	345	6	accounting	accounting	NOUN
gujaf-161	345	7	,	,	PUNCT
gujaf-161	345	8	2(5	2(5	NUM
gujaf-161	345	9	)	)	PUNCT
gujaf-161	345	10	,	,	PUNCT
gujaf-161	345	11	279286	279286	NUM
gujaf-161	345	12	.	.	PUNCT
gujaf-161	346	1	gill	gill	PROPN
gujaf-161	346	2	,	,	PUNCT
gujaf-161	346	3	a.	a.	PROPN
gujaf-161	346	4	s.	s.	PROPN
gujaf-161	346	5	,	,	PUNCT
gujaf-161	346	6	&	&	CCONJ
gujaf-161	346	7	bigger	big	ADJ
gujaf-161	346	8	,	,	PUNCT
gujaf-161	346	9	n.	n.	NOUN
gujaf-161	346	10	(	(	PUNCT
gujaf-161	346	11	2013	2013	NUM
gujaf-161	346	12	)	)	PUNCT
gujaf-161	346	13	.	.	PUNCT
gujaf-161	347	1	the	the	DET
gujaf-161	347	2	impact	impact	NOUN
gujaf-161	347	3	of	of	ADP
gujaf-161	347	4	corporate	corporate	ADJ
gujaf-161	347	5	governance	governance	NOUN
gujaf-161	347	6	on	on	ADP
gujaf-161	347	7	working	work	VERB
gujaf-161	347	8	capital	capital	NOUN
gujaf-161	347	9	management	management	NOUN
gujaf-161	347	10	efficiency	efficiency	NOUN
gujaf-161	347	11	of	of	ADP
gujaf-161	347	12	america	america	PROPN
gujaf-161	347	13	manufacturing	manufacturing	NOUN
gujaf-161	347	14	firms	firm	NOUN
gujaf-161	347	15	.	.	PUNCT
gujaf-161	348	1	managerial	managerial	ADJ
gujaf-161	348	2	finance	finance	NOUN
gujaf-161	348	3	,	,	PUNCT
gujaf-161	348	4	39(2	39(2	NUM
gujaf-161	348	5	)	)	PUNCT
gujaf-161	348	6	,	,	PUNCT
gujaf-161	348	7	116	116	NUM
gujaf-161	348	8	-	-	SYM
gujaf-161	348	9	132	132	NUM
gujaf-161	348	10	gull	gull	NOUN
gujaf-161	348	11	,	,	PUNCT
gujaf-161	348	12	a.	a.	NOUN
gujaf-161	348	13	a.	a.	PROPN
gujaf-161	348	14	,	,	PUNCT
gujaf-161	348	15	nekhili	nekhili	PROPN
gujaf-161	348	16	,	,	PUNCT
gujaf-161	348	17	m.	m.	NOUN
gujaf-161	348	18	,	,	PUNCT
gujaf-161	348	19	nagati	nagati	PROPN
gujaf-161	348	20	,	,	PUNCT
gujaf-161	348	21	h.	h.	PROPN
gujaf-161	348	22	,	,	PUNCT
gujaf-161	348	23	&	&	CCONJ
gujaf-161	348	24	chtioui	chtioui	PROPN
gujaf-161	348	25	,	,	PUNCT
gujaf-161	348	26	t.	t.	PROPN
gujaf-161	348	27	(	(	PUNCT
gujaf-161	348	28	2017	2017	NUM
gujaf-161	348	29	)	)	PUNCT
gujaf-161	348	30	.	.	PUNCT
gujaf-161	349	1	beyond	beyond	ADP
gujaf-161	349	2	gender	gender	NOUN
gujaf-161	349	3	diversity	diversity	NOUN
gujaf-161	349	4	:	:	PUNCT
gujaf-161	349	5	how	how	SCONJ
gujaf-161	349	6	specific	specific	ADJ
gujaf-161	349	7	attributes	attribute	NOUN
gujaf-161	349	8	of	of	ADP
gujaf-161	349	9	female	female	ADJ
gujaf-161	349	10	directors	director	NOUN
gujaf-161	349	11	affect	affect	VERB
gujaf-161	349	12	earnings	earning	NOUN
gujaf-161	349	13	management	management	NOUN
gujaf-161	349	14	.	.	PUNCT
gujaf-161	350	1	the	the	DET
gujaf-161	350	2	british	british	PROPN
gujaf-161	350	3	accounting	accounting	PROPN
gujaf-161	350	4	review	review	PROPN
gujaf-161	350	5	,	,	PUNCT
gujaf-161	350	6	1	1	NUM
gujaf-161	350	7	-	-	SYM
gujaf-161	350	8	2	2	NUM
gujaf-161	350	9	15	15	NUM
gujaf-161	350	10	gulzar	gulzar	NOUN
gujaf-161	350	11	,	,	PUNCT
gujaf-161	350	12	m.	m.	NOUN
gujaf-161	350	13	a.	a.	PROPN
gujaf-161	350	14	,	,	PUNCT
gujaf-161	350	15	&	&	CCONJ
gujaf-161	350	16	zongjun	zongjun	PROPN
gujaf-161	350	17	,	,	PUNCT
gujaf-161	350	18	w.	w.	PROPN
gujaf-161	350	19	(	(	PUNCT
gujaf-161	350	20	2011	2011	NUM
gujaf-161	350	21	)	)	PUNCT
gujaf-161	350	22	.	.	PUNCT
gujaf-161	351	1	corporate	corporate	ADJ
gujaf-161	351	2	governance	governance	NOUN
gujaf-161	351	3	characteristics	characteristic	NOUN
gujaf-161	351	4	and	and	CCONJ
gujaf-161	351	5	earnings	earning	NOUN
gujaf-161	351	6	management	management	NOUN
gujaf-161	351	7	:	:	PUNCT
gujaf-161	351	8	emperical	emperical	ADJ
gujaf-161	351	9	evidence	evidence	NOUN
gujaf-161	351	10	from	from	ADP
gujaf-161	351	11	chinese	chinese	ADJ
gujaf-161	351	12	listed	list	VERB
gujaf-161	351	13	firms	firm	NOUN
gujaf-161	351	14	.	.	PUNCT
gujaf-161	352	1	international	international	ADJ
gujaf-161	352	2	journal	journal	PROPN
gujaf-161	352	3	of	of	ADP
gujaf-161	352	4	accounting	accounting	NOUN
gujaf-161	352	5	and	and	CCONJ
gujaf-161	352	6	financial	financial	ADJ
gujaf-161	352	7	reporting	reporting	NOUN
gujaf-161	352	8	,	,	PUNCT
gujaf-161	352	9	1(1	1(1	NUM
gujaf-161	352	10	)	)	PUNCT
gujaf-161	352	11	,	,	PUNCT
gujaf-161	352	12	133	133	NUM
gujaf-161	352	13	-	-	SYM
gujaf-161	352	14	151	151	NUM
gujaf-161	352	15	.	.	PUNCT
gujaf-161	353	1	haruna	haruna	PROPN
gujaf-161	353	2	,	,	PUNCT
gujaf-161	353	3	d.	d.	PROPN
gujaf-161	353	4	,	,	PUNCT
gujaf-161	353	5	kwambo	kwambo	PROPN
gujaf-161	353	6	,	,	PUNCT
gujaf-161	353	7	l.	l.	PROPN
gujaf-161	353	8	m.	m.	PROPN
gujaf-161	353	9	,	,	PUNCT
gujaf-161	353	10	&	&	CCONJ
gujaf-161	353	11	hassan	hassan	PROPN
gujaf-161	353	12	,	,	PUNCT
gujaf-161	353	13	s.	s.	PROPN
gujaf-161	353	14	u.	u.	PROPN
gujaf-161	353	15	(	(	PUNCT
gujaf-161	353	16	2018	2018	NUM
gujaf-161	353	17	)	)	PUNCT
gujaf-161	353	18	.	.	PUNCT
gujaf-161	354	1	board	board	NOUN
gujaf-161	354	2	characteristics	characteristic	NOUN
gujaf-161	354	3	and	and	CCONJ
gujaf-161	354	4	earning	earn	VERB
gujaf-161	354	5	quality	quality	NOUN
gujaf-161	354	6	of	of	ADP
gujaf-161	354	7	listed	list	VERB
gujaf-161	354	8	conglomerates	conglomerate	NOUN
gujaf-161	354	9	firms	firm	NOUN
gujaf-161	354	10	in	in	ADP
gujaf-161	354	11	nigeria	nigeria	PROPN
gujaf-161	354	12	.	.	PUNCT
gujaf-161	355	1	international	international	ADJ
gujaf-161	355	2	journal	journal	PROPN
gujaf-161	355	3	of	of	ADP
gujaf-161	355	4	business	business	NOUN
gujaf-161	355	5	policy	policy	NOUN
gujaf-161	355	6	and	and	CCONJ
gujaf-161	355	7	governance	governance	NOUN
gujaf-161	355	8	,	,	PUNCT
gujaf-161	355	9	5(3	5(3	NUM
gujaf-161	355	10	)	)	PUNCT
gujaf-161	355	11	,	,	PUNCT
gujaf-161	355	12	14	14	NUM
gujaf-161	355	13	-	-	SYM
gujaf-161	355	14	37	37	NUM
gujaf-161	355	15	.	.	PUNCT
gujaf-161	356	1	hashim	hashim	PROPN
gujaf-161	356	2	,	,	PUNCT
gujaf-161	356	3	f.	f.	PROPN
gujaf-161	356	4	,	,	PUNCT
gujaf-161	356	5	ahmed	ahmed	PROPN
gujaf-161	356	6	,	,	PUNCT
gujaf-161	356	7	e.	e.	PROPN
gujaf-161	356	8	r.	r.	PROPN
gujaf-161	356	9	,	,	PUNCT
gujaf-161	356	10	&	&	CCONJ
gujaf-161	356	11	huey	huey	PROPN
gujaf-161	356	12	,	,	PUNCT
gujaf-161	356	13	y.	y.	PROPN
gujaf-161	356	14	m.	m.	PROPN
gujaf-161	356	15	(	(	PUNCT
gujaf-161	356	16	2019	2019	NUM
gujaf-161	356	17	)	)	PUNCT
gujaf-161	356	18	.	.	PUNCT
gujaf-161	357	1	board	board	NOUN
gujaf-161	357	2	diversity	diversity	NOUN
gujaf-161	357	3	and	and	CCONJ
gujaf-161	357	4	earnings	earning	NOUN
gujaf-161	357	5	quality	quality	NOUN
gujaf-161	357	6	:	:	PUNCT
gujaf-161	357	7	examining	examine	VERB
gujaf-161	357	8	the	the	DET
gujaf-161	357	9	role	role	NOUN
gujaf-161	357	10	of	of	ADP
gujaf-161	357	11	internal	internal	ADJ
gujaf-161	357	12	audit	audit	NOUN
gujaf-161	357	13	as	as	ADP
gujaf-161	357	14	moderator	moderator	NOUN
gujaf-161	357	15	.	.	PUNCT
gujaf-161	358	1	australasian	australasian	ADJ
gujaf-161	358	2	accounting	accounting	NOUN
gujaf-161	358	3	,	,	PUNCT
gujaf-161	358	4	business	business	NOUN
gujaf-161	358	5	and	and	CCONJ
gujaf-161	358	6	finance	finance	NOUN
gujaf-161	358	7	journal	journal	NOUN
gujaf-161	358	8	,	,	PUNCT
gujaf-161	358	9	13(4	13(4	NUM
gujaf-161	358	10	)	)	PUNCT
gujaf-161	358	11	,	,	PUNCT
gujaf-161	358	12	74	74	NUM
gujaf-161	358	13	-	-	SYM
gujaf-161	358	14	91	91	NUM
gujaf-161	358	15	.	.	PUNCT
gujaf-161	359	1	hassan	hassan	PROPN
gujaf-161	359	2	,	,	PUNCT
gujaf-161	359	3	a.	a.	PROPN
gujaf-161	359	4	e.	e.	PROPN
gujaf-161	359	5	,	,	PUNCT
gujaf-161	359	6	soliman	soliman	PROPN
gujaf-161	359	7	,	,	PUNCT
gujaf-161	359	8	m.	m.	NOUN
gujaf-161	359	9	m.	m.	NOUN
gujaf-161	359	10	,	,	PUNCT
gujaf-161	359	11	ragab	ragab	VERB
gujaf-161	359	12	,	,	PUNCT
gujaf-161	359	13	a.	a.	NOUN
gujaf-161	359	14	a.	a.	PROPN
gujaf-161	359	15	,	,	PUNCT
gujaf-161	359	16	&	&	CCONJ
gujaf-161	359	17	rageb	rageb	PROPN
gujaf-161	359	18	,	,	PUNCT
gujaf-161	359	19	m.	m.	NOUN
gujaf-161	359	20	a.	a.	NOUN
gujaf-161	359	21	(	(	PUNCT
gujaf-161	359	22	2020	2020	NUM
gujaf-161	359	23	)	)	PUNCT
gujaf-161	359	24	.	.	PUNCT
gujaf-161	360	1	the	the	DET
gujaf-161	360	2	effect	effect	NOUN
gujaf-161	360	3	of	of	ADP
gujaf-161	360	4	corporate	corporate	ADJ
gujaf-161	360	5	governance	governance	NOUN
gujaf-161	360	6	mechanisms	mechanism	NOUN
gujaf-161	360	7	on	on	ADP
gujaf-161	360	8	earnings	earning	NOUN
gujaf-161	360	9	management	management	NOUN
gujaf-161	360	10	in	in	ADP
gujaf-161	360	11	egyptian	egyptian	ADJ
gujaf-161	360	12	listed	list	VERB
gujaf-161	360	13	firms	firm	NOUN
gujaf-161	360	14	in	in	ADP
gujaf-161	360	15	stock	stock	NOUN
gujaf-161	360	16	market	market	NOUN
gujaf-161	360	17	.	.	PUNCT
gujaf-161	361	1	international	international	ADJ
gujaf-161	361	2	journal	journal	PROPN
gujaf-161	361	3	of	of	ADP
gujaf-161	361	4	scientific	scientific	ADJ
gujaf-161	361	5	engineering	engineering	NOUN
gujaf-161	361	6	research	research	NOUN
gujaf-161	361	7	,	,	PUNCT
gujaf-161	361	8	11(4	11(4	NUM
gujaf-161	361	9	)	)	PUNCT
gujaf-161	361	10	,	,	PUNCT
gujaf-161	361	11	1609	1609	NUM
gujaf-161	361	12	-	-	SYM
gujaf-161	361	13	1628	1628	NUM
gujaf-161	361	14	.	.	PUNCT
gujaf-161	362	1	hassan	hassan	PROPN
gujaf-161	362	2	,	,	PUNCT
gujaf-161	362	3	s.	s.	PROPN
gujaf-161	362	4	u.	u.	PROPN
gujaf-161	362	5	(	(	PUNCT
gujaf-161	362	6	2011	2011	NUM
gujaf-161	362	7	)	)	PUNCT
gujaf-161	362	8	.	.	PUNCT
gujaf-161	363	1	corporate	corporate	ADJ
gujaf-161	363	2	governance	governance	NOUN
gujaf-161	363	3	and	and	CCONJ
gujaf-161	363	4	financial	financial	ADJ
gujaf-161	363	5	reporting	reporting	NOUN
gujaf-161	363	6	quality	quality	NOUN
gujaf-161	363	7	:	:	PUNCT
gujaf-161	363	8	a	a	DET
gujaf-161	363	9	case	case	NOUN
gujaf-161	363	10	study	study	NOUN
gujaf-161	363	11	of	of	ADP
gujaf-161	363	12	nigerian	nigerian	ADJ
gujaf-161	363	13	money	money	NOUN
gujaf-161	363	14	deposit	deposit	PROPN
gujaf-161	363	15	bank	bank	PROPN
gujaf-161	363	16	.	.	PUNCT
gujaf-161	364	1	international	international	ADJ
gujaf-161	364	2	journal	journal	PROPN
gujaf-161	364	3	of	of	ADP
gujaf-161	364	4	research	research	NOUN
gujaf-161	364	5	in	in	ADP
gujaf-161	364	6	computer	computer	NOUN
gujaf-161	364	7	application	application	NOUN
gujaf-161	364	8	and	and	CCONJ
gujaf-161	364	9	management	management	NOUN
gujaf-161	364	10	,	,	PUNCT
gujaf-161	364	11	1(26	1(26	NUM
gujaf-161	364	12	)	)	PUNCT
gujaf-161	364	13	,	,	PUNCT
gujaf-161	364	14	12	12	NUM
gujaf-161	364	15	-	-	SYM
gujaf-161	364	16	1	1	NUM
gujaf-161	364	17	hassan	hassan	PROPN
gujaf-161	364	18	,	,	PUNCT
gujaf-161	364	19	s.	s.	PROPN
gujaf-161	364	20	,	,	PUNCT
gujaf-161	364	21	&	&	CCONJ
gujaf-161	364	22	farouk	farouk	PROPN
gujaf-161	364	23	,	,	PUNCT
gujaf-161	364	24	m.	m.	NOUN
gujaf-161	364	25	(	(	PUNCT
gujaf-161	364	26	2014	2014	NUM
gujaf-161	364	27	)	)	PUNCT
gujaf-161	364	28	.	.	PUNCT
gujaf-161	365	1	firm	firm	PROPN
gujaf-161	365	2	attributes	attribute	VERB
gujaf-161	365	3	and	and	CCONJ
gujaf-161	365	4	earning	earn	VERB
gujaf-161	365	5	quality	quality	NOUN
gujaf-161	365	6	of	of	ADP
gujaf-161	365	7	listed	list	VERB
gujaf-161	365	8	oil	oil	NOUN
gujaf-161	365	9	and	and	CCONJ
gujaf-161	365	10	gas	gas	NOUN
gujaf-161	365	11	companies	company	NOUN
gujaf-161	365	12	in	in	ADP
gujaf-161	365	13	nigeria	nigeria	PROPN
gujaf-161	365	14	.	.	PUNCT
gujaf-161	366	1	research	research	NOUN
gujaf-161	366	2	journal	journal	PROPN
gujaf-161	366	3	of	of	ADP
gujaf-161	366	4	finance	finance	NOUN
gujaf-161	366	5	and	and	CCONJ
gujaf-161	366	6	accounting	accounting	NOUN
gujaf-161	366	7	,	,	PUNCT
gujaf-161	366	8	5(17	5(17	NUM
gujaf-161	366	9	)	)	PUNCT
gujaf-161	366	10	,	,	PUNCT
gujaf-161	366	11	11	11	NUM
gujaf-161	366	12	17	17	NUM
gujaf-161	366	13	.	.	PUNCT
gujaf-161	367	1	ibrahim	ibrahim	PROPN
gujaf-161	367	2	,	,	PUNCT
gujaf-161	367	3	m.	m.	NOUN
gujaf-161	367	4	(	(	PUNCT
gujaf-161	367	5	2013	2013	NUM
gujaf-161	367	6	)	)	PUNCT
gujaf-161	367	7	.	.	PUNCT
gujaf-161	368	1	corporate	corporate	ADJ
gujaf-161	368	2	governance	governance	NOUN
gujaf-161	368	3	mechanism	mechanism	NOUN
gujaf-161	368	4	and	and	CCONJ
gujaf-161	368	5	earnings	earning	NOUN
gujaf-161	368	6	quality	quality	NOUN
gujaf-161	368	7	of	of	ADP
gujaf-161	368	8	nigerian	nigerian	ADJ
gujaf-161	368	9	deposit	deposit	NOUN
gujaf-161	368	10	money	money	NOUN
gujaf-161	368	11	banks	bank	NOUN
gujaf-161	368	12	.	.	PUNCT
gujaf-161	369	1	accounting	accounting	NOUN
gujaf-161	369	2	frontiers	frontier	NOUN
gujaf-161	369	3	,	,	PUNCT
gujaf-161	369	4	69	69	NUM
gujaf-161	369	5	.	.	PUNCT
gujaf-161	370	1	jones	jones	PROPN
gujaf-161	370	2	,	,	PUNCT
gujaf-161	370	3	j.	j.	PROPN
gujaf-161	370	4	(	(	PUNCT
gujaf-161	370	5	1991	1991	NUM
gujaf-161	370	6	)	)	PUNCT
gujaf-161	370	7	.	.	PUNCT
gujaf-161	371	1	earnings	earning	NOUN
gujaf-161	371	2	management	management	NOUN
gujaf-161	371	3	during	during	ADP
gujaf-161	371	4	import	import	NOUN
gujaf-161	371	5	relief	relief	NOUN
gujaf-161	371	6	investigations	investigation	NOUN
gujaf-161	371	7	.	.	PUNCT
gujaf-161	372	1	journal	journal	NOUN
gujaf-161	372	2	of	of	ADP
gujaf-161	372	3	accounting	accounting	NOUN
gujaf-161	372	4	,	,	PUNCT
gujaf-161	372	5	29(2	29(2	NUM
gujaf-161	372	6	)	)	PUNCT
gujaf-161	372	7	,	,	PUNCT
gujaf-161	372	8	193	193	NUM
gujaf-161	372	9	-	-	SYM
gujaf-161	372	10	223	223	NUM
gujaf-161	372	11	.	.	PUNCT
gujaf-161	373	1	khan	khan	PROPN
gujaf-161	373	2	,	,	PUNCT
gujaf-161	373	3	m.	m.	NOUN
gujaf-161	373	4	a.	a.	PROPN
gujaf-161	373	5	,	,	PUNCT
gujaf-161	373	6	khidmat	khidmat	PROPN
gujaf-161	373	7	,	,	PUNCT
gujaf-161	373	8	w.	w.	PROPN
gujaf-161	373	9	b.	b.	PROPN
gujaf-161	373	10	,	,	PUNCT
gujaf-161	373	11	ullah	ullah	PROPN
gujaf-161	373	12	,	,	PUNCT
gujaf-161	373	13	f.	f.	PROPN
gujaf-161	373	14	,	,	PUNCT
gujaf-161	373	15	&	&	CCONJ
gujaf-161	373	16	khan	khan	PROPN
gujaf-161	373	17	,	,	PUNCT
gujaf-161	373	18	n.	n.	PROPN
gujaf-161	373	19	u.	u.	PROPN
gujaf-161	373	20	(	(	PUNCT
gujaf-161	373	21	2019	2019	NUM
gujaf-161	373	22	)	)	PUNCT
gujaf-161	373	23	.	.	PUNCT
gujaf-161	374	1	corporate	corporate	ADJ
gujaf-161	374	2	governance	governance	NOUN
gujaf-161	374	3	and	and	CCONJ
gujaf-161	374	4	earnings	earning	NOUN
gujaf-161	374	5	management	management	NOUN
gujaf-161	374	6	:	:	PUNCT
gujaf-161	374	7	the	the	DET
gujaf-161	374	8	role	role	NOUN
gujaf-161	374	9	of	of	ADP
gujaf-161	374	10	the	the	DET
gujaf-161	374	11	board	board	NOUN
gujaf-161	374	12	of	of	ADP
gujaf-161	374	13	board	board	NOUN
gujaf-161	374	14	of	of	ADP
gujaf-161	374	15	directors	director	NOUN
gujaf-161	374	16	.	.	PUNCT
gujaf-161	375	1	sarhad	sarhad	ADJ
gujaf-161	375	2	journal	journal	PROPN
gujaf-161	375	3	of	of	ADP
gujaf-161	375	4	management	management	NOUN
gujaf-161	375	5	sciences	science	NOUN
gujaf-161	375	6	,	,	PUNCT
gujaf-161	375	7	5(2	5(2	NUM
gujaf-161	375	8	)	)	PUNCT
gujaf-161	375	9	,	,	PUNCT
gujaf-161	375	10	317	317	NUM
gujaf-161	375	11	-	-	SYM
gujaf-161	375	12	342	342	NUM
gujaf-161	375	13	.	.	PUNCT
gujaf-161	376	1	leuz	leuz	NOUN
gujaf-161	376	2	,	,	PUNCT
gujaf-161	376	3	c.	c.	PROPN
gujaf-161	376	4	,	,	PUNCT
gujaf-161	376	5	&	&	CCONJ
gujaf-161	376	6	verrecchia	verrecchia	PROPN
gujaf-161	376	7	,	,	PUNCT
gujaf-161	376	8	r.	r.	PROPN
gujaf-161	376	9	e.	e.	PROPN
gujaf-161	376	10	(	(	PUNCT
gujaf-161	376	11	2004	2004	NUM
gujaf-161	376	12	)	)	PUNCT
gujaf-161	376	13	.	.	PUNCT
gujaf-161	377	1	firm	firm	PROPN
gujaf-161	377	2	's	's	PART
gujaf-161	377	3	capital	capital	NOUN
gujaf-161	377	4	allocation	allocation	NOUN
gujaf-161	377	5	choices	choice	NOUN
gujaf-161	377	6	,	,	PUNCT
gujaf-161	377	7	information	information	NOUN
gujaf-161	377	8	quality	quality	NOUN
gujaf-161	377	9	and	and	CCONJ
gujaf-161	377	10	cost	cost	NOUN
gujaf-161	377	11	of	of	ADP
gujaf-161	377	12	capital	capital	NOUN
gujaf-161	377	13	.	.	PUNCT
gujaf-161	378	1	25	25	NUM
gujaf-161	378	2	.	.	PUNCT
gujaf-161	378	3	lilian	lilian	PROPN
gujaf-161	378	4	,	,	PUNCT
gujaf-161	378	5	o.	o.	PROPN
gujaf-161	378	6	n.	n.	PROPN
gujaf-161	378	7	,	,	PUNCT
gujaf-161	378	8	ferry	ferry	NOUN
gujaf-161	378	9	,	,	PUNCT
gujaf-161	378	10	b.	b.	PROPN
gujaf-161	378	11	g.	g.	PROPN
gujaf-161	378	12	,	,	PUNCT
gujaf-161	378	13	clifford	clifford	PROPN
gujaf-161	378	14	,	,	PUNCT
gujaf-161	378	15	o.	o.	PROPN
gujaf-161	378	16	o.	o.	PROPN
gujaf-161	378	17	,	,	PUNCT
gujaf-161	378	18	&	&	CCONJ
gujaf-161	378	19	solomon	solomon	PROPN
gujaf-161	378	20	,	,	PUNCT
gujaf-161	378	21	e.	e.	PROPN
gujaf-161	378	22	(	(	PUNCT
gujaf-161	378	23	2016	2016	NUM
gujaf-161	378	24	)	)	PUNCT
gujaf-161	378	25	.	.	PUNCT
gujaf-161	379	1	corporate	corporate	ADJ
gujaf-161	379	2	governance	governance	NOUN
gujaf-161	379	3	and	and	CCONJ
gujaf-161	379	4	earnings	earning	NOUN
gujaf-161	379	5	quality	quality	NOUN
gujaf-161	379	6	of	of	ADP
gujaf-161	379	7	listed	list	VERB
gujaf-161	379	8	banks	bank	NOUN
gujaf-161	379	9	in	in	ADP
gujaf-161	379	10	rivers	river	NOUN
gujaf-161	379	11	state	state	PROPN
gujaf-161	379	12	.	.	PUNCT
gujaf-161	380	1	international	international	ADJ
gujaf-161	380	2	journal	journal	PROPN
gujaf-161	380	3	of	of	ADP
gujaf-161	380	4	business	business	NOUN
gujaf-161	380	5	and	and	CCONJ
gujaf-161	380	6	management	management	NOUN
gujaf-161	380	7	invention	invention	NOUN
gujaf-161	380	8	,	,	PUNCT
gujaf-161	380	9	5(7	5(7	NUM
gujaf-161	380	10	)	)	PUNCT
gujaf-161	380	11	,	,	PUNCT
gujaf-161	380	12	29	29	NUM
gujaf-161	380	13	-	-	SYM
gujaf-161	380	14	33	33	NUM
gujaf-161	380	15	.	.	PUNCT
gujaf-161	381	1	meirini	meirini	PROPN
gujaf-161	381	2	,	,	PUNCT
gujaf-161	381	3	d.	d.	PROPN
gujaf-161	381	4	(	(	PUNCT
gujaf-161	381	5	2020	2020	NUM
gujaf-161	381	6	)	)	PUNCT
gujaf-161	381	7	.	.	PUNCT
gujaf-161	382	1	the	the	DET
gujaf-161	382	2	effcet	effcet	NOUN
gujaf-161	382	3	of	of	ADP
gujaf-161	382	4	corporate	corporate	ADJ
gujaf-161	382	5	governance	governance	NOUN
gujaf-161	382	6	and	and	CCONJ
gujaf-161	382	7	reporting	report	VERB
gujaf-161	382	8	quality	quality	NOUN
gujaf-161	382	9	on	on	ADP
gujaf-161	382	10	firm	firm	ADJ
gujaf-161	382	11	value	value	NOUN
gujaf-161	382	12	.	.	PUNCT
gujaf-161	383	1	journal	journal	PROPN
gujaf-161	383	2	of	of	ADP
gujaf-161	383	3	islamic	islamic	PROPN
gujaf-161	383	4	accounting	accounting	NOUN
gujaf-161	383	5	,	,	PUNCT
gujaf-161	383	6	1(1	1(1	NUM
gujaf-161	383	7	)	)	PUNCT
gujaf-161	383	8	,	,	PUNCT
gujaf-161	383	9	1	1	NUM
gujaf-161	383	10	-	-	SYM
gujaf-161	383	11	16	16	NUM
gujaf-161	383	12	.	.	PUNCT
gujaf-161	384	1	mohammed	mohammed	PROPN
gujaf-161	384	2	,	,	PUNCT
gujaf-161	384	3	f.	f.	PROPN
gujaf-161	384	4	(	(	PUNCT
gujaf-161	384	5	2012	2012	NUM
gujaf-161	384	6	)	)	PUNCT
gujaf-161	384	7	.	.	PUNCT
gujaf-161	385	1	the	the	DET
gujaf-161	385	2	impact	impact	NOUN
gujaf-161	385	3	of	of	ADP
gujaf-161	385	4	corporate	corporate	ADJ
gujaf-161	385	5	governance	governance	NOUN
gujaf-161	385	6	on	on	ADP
gujaf-161	385	7	banks	bank	NOUN
gujaf-161	385	8	performance	performance	NOUN
gujaf-161	385	9	in	in	ADP
gujaf-161	385	10	nigeria	nigeria	PROPN
gujaf-161	385	11	.	.	PUNCT
gujaf-161	386	1	journal	journal	PROPN
gujaf-161	386	2	of	of	ADP
gujaf-161	386	3	emerging	emerge	VERB
gujaf-161	386	4	trends	trend	NOUN
gujaf-161	386	5	in	in	ADP
gujaf-161	386	6	economics	economic	NOUN
gujaf-161	386	7	and	and	CCONJ
gujaf-161	386	8	management	management	NOUN
gujaf-161	386	9	sciences	science	NOUN
gujaf-161	386	10	,	,	PUNCT
gujaf-161	386	11	3(3	3(3	NUM
gujaf-161	386	12	)	)	PUNCT
gujaf-161	386	13	,	,	PUNCT
gujaf-161	386	14	257	257	NUM
gujaf-161	386	15	-	-	SYM
gujaf-161	386	16	260	260	NUM
gujaf-161	386	17	.	.	PUNCT
gujaf-161	387	1	mustapha	mustapha	PROPN
gujaf-161	387	2	,	,	PUNCT
gujaf-161	387	3	u.	u.	PROPN
gujaf-161	387	4	a.	a.	PROPN
gujaf-161	387	5	,	,	PUNCT
gujaf-161	387	6	rashid	rashid	PROPN
gujaf-161	387	7	,	,	PUNCT
gujaf-161	387	8	n.	n.	PROPN
gujaf-161	387	9	n.	n.	PROPN
gujaf-161	387	10	,	,	PUNCT
gujaf-161	387	11	lateef	lateef	PROPN
gujaf-161	387	12	,	,	PUNCT
gujaf-161	387	13	s.	s.	PROPN
gujaf-161	387	14	a.	a.	PROPN
gujaf-161	387	15	,	,	PUNCT
gujaf-161	387	16	&	&	CCONJ
gujaf-161	387	17	bala	bala	PROPN
gujaf-161	387	18	,	,	PUNCT
gujaf-161	387	19	a.	a.	NOUN
gujaf-161	387	20	(	(	PUNCT
gujaf-161	387	21	2019	2019	NUM
gujaf-161	387	22	)	)	PUNCT
gujaf-161	387	23	.	.	PUNCT
gujaf-161	388	1	the	the	DET
gujaf-161	388	2	effect	effect	NOUN
gujaf-161	388	3	of	of	ADP
gujaf-161	388	4	corporate	corporate	ADJ
gujaf-161	388	5	governance	governance	NOUN
gujaf-161	388	6	attributes	attribute	VERB
gujaf-161	388	7	on	on	ADP
gujaf-161	388	8	audit	audit	NOUN
gujaf-161	388	9	quality	quality	NOUN
gujaf-161	388	10	in	in	ADP
gujaf-161	388	11	nigeria	nigeria	PROPN
gujaf-161	388	12	.	.	PUNCT
gujaf-161	389	1	international	international	ADJ
gujaf-161	389	2	journal	journal	NOUN
gujaf-161	389	3	of	of	ADP
gujaf-161	389	4	recent	recent	ADJ
gujaf-161	389	5	technology	technology	NOUN
gujaf-161	389	6	and	and	CCONJ
gujaf-161	389	7	engineering	engineering	NOUN
gujaf-161	389	8	,	,	PUNCT
gujaf-161	389	9	8(4	8(4	NUM
gujaf-161	389	10	)	)	PUNCT
gujaf-161	389	11	,	,	PUNCT
gujaf-161	389	12	4882	4882	NUM
gujaf-161	389	13	-	-	SYM
gujaf-161	389	14	4886	4886	NUM
gujaf-161	389	15	.	.	PUNCT
gujaf-161	390	1	national	national	PROPN
gujaf-161	390	2	insurance	insurance	PROPN
gujaf-161	390	3	commission	commission	PROPN
gujaf-161	390	4	(	(	PUNCT
gujaf-161	390	5	naicom	naicom	PROPN
gujaf-161	390	6	)	)	PUNCT
gujaf-161	390	7	code	code	NOUN
gujaf-161	390	8	of	of	ADP
gujaf-161	390	9	corporate	corporate	ADJ
gujaf-161	390	10	governance	governance	NOUN
gujaf-161	390	11	of	of	ADP
gujaf-161	390	12	insurance	insurance	NOUN
gujaf-161	390	13	companies	company	NOUN
gujaf-161	390	14	2009	2009	NUM
gujaf-161	390	15	.	.	PUNCT
gujaf-161	391	1	ntim	ntim	PROPN
gujaf-161	391	2	,	,	PUNCT
gujaf-161	391	3	c.	c.	PROPN
gujaf-161	391	4	g.	g.	PROPN
gujaf-161	391	5	,	,	PUNCT
gujaf-161	391	6	&	&	CCONJ
gujaf-161	391	7	osei	osei	PROPN
gujaf-161	391	8	,	,	PUNCT
gujaf-161	391	9	k.	k.	PROPN
gujaf-161	391	10	a.	a.	PROPN
gujaf-161	392	1	(	(	PUNCT
gujaf-161	392	2	2011	2011	NUM
gujaf-161	392	3	)	)	PUNCT
gujaf-161	392	4	.	.	PUNCT
gujaf-161	393	1	the	the	DET
gujaf-161	393	2	impact	impact	NOUN
gujaf-161	393	3	of	of	ADP
gujaf-161	393	4	corporate	corporate	ADJ
gujaf-161	393	5	board	board	NOUN
gujaf-161	393	6	meetings	meeting	NOUN
gujaf-161	393	7	on	on	ADP
gujaf-161	393	8	corporate	corporate	ADJ
gujaf-161	393	9	performance	performance	NOUN
gujaf-161	393	10	in	in	ADP
gujaf-161	393	11	south	south	PROPN
gujaf-161	393	12	africa	africa	PROPN
gujaf-161	393	13	.	.	PUNCT
gujaf-161	394	1	african	african	PROPN
gujaf-161	394	2	review	review	NOUN
gujaf-161	394	3	of	of	ADP
gujaf-161	394	4	economics	economic	NOUN
gujaf-161	394	5	and	and	CCONJ
gujaf-161	394	6	finance	finance	NOUN
gujaf-161	394	7	,	,	PUNCT
gujaf-161	394	8	2(2	2(2	NUM
gujaf-161	394	9	)	)	PUNCT
gujaf-161	394	10	.	.	PUNCT
gujaf-161	395	1	nwoye	nwoye	NOUN
gujaf-161	395	2	,	,	PUNCT
gujaf-161	395	3	c.	c.	PROPN
gujaf-161	395	4	m.	m.	NOUN
gujaf-161	395	5	,	,	PUNCT
gujaf-161	395	6	anichebe	anichebe	PROPN
gujaf-161	395	7	,	,	PUNCT
gujaf-161	395	8	a.	a.	NOUN
gujaf-161	395	9	s.	s.	PROPN
gujaf-161	395	10	,	,	PUNCT
gujaf-161	395	11	&	&	CCONJ
gujaf-161	395	12	osegbue	osegbue	PROPN
gujaf-161	395	13	,	,	PUNCT
gujaf-161	395	14	i.	i.	PROPN
gujaf-161	395	15	f.	f.	PROPN
gujaf-161	395	16	(	(	PUNCT
gujaf-161	395	17	2020	2020	NUM
gujaf-161	395	18	)	)	PUNCT
gujaf-161	395	19	.	.	PUNCT
gujaf-161	396	1	effect	effect	NOUN
gujaf-161	396	2	of	of	ADP
gujaf-161	396	3	audit	audit	NOUN
gujaf-161	396	4	quality	quality	NOUN
gujaf-161	396	5	on	on	ADP
gujaf-161	396	6	earnings	earning	NOUN
gujaf-161	396	7	management	management	NOUN
gujaf-161	396	8	in	in	ADP
gujaf-161	396	9	insurance	insurance	NOUN
gujaf-161	396	10	companies	company	NOUN
gujaf-161	396	11	in	in	ADP
gujaf-161	396	12	nigeria	nigeria	PROPN
gujaf-161	396	13	.	.	PUNCT
gujaf-161	397	1	athens	athens	PROPN
gujaf-161	397	2	journal	journal	PROPN
gujaf-161	397	3	of	of	ADP
gujaf-161	397	4	business	business	NOUN
gujaf-161	397	5	and	and	CCONJ
gujaf-161	397	6	economics	economic	NOUN
gujaf-161	397	7	,	,	PUNCT
gujaf-161	397	8	6	6	NUM
gujaf-161	397	9	,	,	PUNCT
gujaf-161	397	10	1	1	NUM
gujaf-161	397	11	-	-	SYM
gujaf-161	397	12	29	29	NUM
gujaf-161	397	13	.	.	PUNCT
gujaf-161	398	1	olum	olum	PROPN
gujaf-161	398	2	,	,	PUNCT
gujaf-161	398	3	m.	m.	PROPN
gujaf-161	398	4	k.	k.	PROPN
gujaf-161	398	5	,	,	PUNCT
gujaf-161	398	6	barandagh	barandagh	PROPN
gujaf-161	398	7	,	,	PUNCT
gujaf-161	398	8	m.	m.	NOUN
gujaf-161	398	9	i.	i.	PROPN
gujaf-161	398	10	,	,	PUNCT
gujaf-161	398	11	&	&	CCONJ
gujaf-161	398	12	abdi	abdi	PROPN
gujaf-161	398	13	,	,	PUNCT
gujaf-161	398	14	m.	m.	NOUN
gujaf-161	398	15	(	(	PUNCT
gujaf-161	398	16	2019	2019	NUM
gujaf-161	398	17	)	)	PUNCT
gujaf-161	398	18	.	.	PUNCT
gujaf-161	399	1	the	the	DET
gujaf-161	399	2	impact	impact	NOUN
gujaf-161	399	3	of	of	ADP
gujaf-161	399	4	gender	gender	NOUN
gujaf-161	399	5	diversity	diversity	NOUN
gujaf-161	399	6	in	in	ADP
gujaf-161	399	7	board	board	NOUN
gujaf-161	399	8	of	of	ADP
gujaf-161	399	9	directors	director	NOUN
gujaf-161	399	10	and	and	CCONJ
gujaf-161	399	11	audit	audit	NOUN
gujaf-161	399	12	committee	committee	NOUN
gujaf-161	399	13	on	on	ADP
gujaf-161	399	14	earnings	earning	NOUN
gujaf-161	399	15	quality	quality	NOUN
gujaf-161	399	16	.	.	PUNCT
gujaf-161	400	1	journal	journal	NOUN
gujaf-161	400	2	of	of	ADP
gujaf-161	400	3	accounting	accounting	NOUN
gujaf-161	400	4	knowledge	knowledge	NOUN
gujaf-161	400	5	,	,	PUNCT
gujaf-161	400	6	10(1	10(1	NUM
gujaf-161	400	7	)	)	PUNCT
gujaf-161	400	8	.	.	PUNCT
gujaf-161	401	1	oyebamiji	oyebamiji	PROPN
gujaf-161	401	2	,	,	PUNCT
gujaf-161	401	3	o.	o.	NOUN
gujaf-161	401	4	a.	a.	NOUN
gujaf-161	401	5	(	(	PUNCT
gujaf-161	401	6	2020	2020	NUM
gujaf-161	401	7	)	)	PUNCT
gujaf-161	401	8	.	.	PUNCT
gujaf-161	402	1	board	board	NOUN
gujaf-161	402	2	attributes	attribute	NOUN
gujaf-161	402	3	and	and	CCONJ
gujaf-161	402	4	earnings	earning	NOUN
gujaf-161	402	5	quality	quality	NOUN
gujaf-161	402	6	of	of	ADP
gujaf-161	402	7	listed	list	VERB
gujaf-161	402	8	financial	financial	ADJ
gujaf-161	402	9	firms	firm	NOUN
gujaf-161	402	10	in	in	ADP
gujaf-161	402	11	nigeria	nigeria	PROPN
gujaf-161	402	12	.	.	PUNCT
gujaf-161	403	1	journal	journal	PROPN
gujaf-161	403	2	of	of	ADP
gujaf-161	403	3	business	business	NOUN
gujaf-161	403	4	management	management	NOUN
gujaf-161	403	5	and	and	CCONJ
gujaf-161	403	6	marketing	marketing	NOUN
gujaf-161	403	7	,	,	PUNCT
gujaf-161	403	8	3(5	3(5	NUM
gujaf-161	403	9	)	)	PUNCT
gujaf-161	403	10	,	,	PUNCT
gujaf-161	403	11	38	38	NUM
gujaf-161	403	12	-	-	SYM
gujaf-161	403	13	45	45	NUM
gujaf-161	403	14	.	.	PUNCT
gujaf-161	404	1	qasim	qasim	PROPN
gujaf-161	404	2	,	,	PUNCT
gujaf-161	404	3	a.	a.	NOUN
gujaf-161	404	4	(	(	PUNCT
gujaf-161	404	5	2014	2014	NUM
gujaf-161	404	6	)	)	PUNCT
gujaf-161	404	7	.	.	PUNCT
gujaf-161	405	1	the	the	DET
gujaf-161	405	2	impact	impact	NOUN
gujaf-161	405	3	of	of	ADP
gujaf-161	405	4	corporate	corporate	ADJ
gujaf-161	405	5	governance	governance	NOUN
gujaf-161	405	6	on	on	ADP
gujaf-161	405	7	firm	firm	ADJ
gujaf-161	405	8	performance	performance	NOUN
gujaf-161	405	9	:	:	PUNCT
gujaf-161	405	10	evidence	evidence	NOUN
gujaf-161	405	11	from	from	ADP
gujaf-161	405	12	the	the	DET
gujaf-161	405	13	uae	uae	PROPN
gujaf-161	405	14	.	.	PUNCT
gujaf-161	405	15	european	european	PROPN
gujaf-161	405	16	journal	journal	PROPN
gujaf-161	405	17	of	of	ADP
gujaf-161	405	18	business	business	NOUN
gujaf-161	405	19	management	management	NOUN
gujaf-161	405	20	,	,	PUNCT
gujaf-161	405	21	6(22	6(22	NUM
gujaf-161	405	22	)	)	PUNCT
gujaf-161	405	23	,	,	PUNCT
gujaf-161	405	24	118	118	NUM
gujaf-161	405	25	-	-	SYM
gujaf-161	405	26	124	124	NUM
gujaf-161	405	27	.	.	PUNCT
gujaf-161	406	1	rahman	rahman	PROPN
gujaf-161	406	2	,	,	PUNCT
gujaf-161	406	3	r.	r.	PROPN
gujaf-161	406	4	a.	a.	PROPN
gujaf-161	406	5	,	,	PUNCT
gujaf-161	406	6	&	&	CCONJ
gujaf-161	406	7	ali	ali	PROPN
gujaf-161	406	8	,	,	PUNCT
gujaf-161	406	9	f.	f.	PROPN
gujaf-161	406	10	h.	h.	PROPN
gujaf-161	406	11	(	(	PUNCT
gujaf-161	406	12	2006	2006	NUM
gujaf-161	406	13	)	)	PUNCT
gujaf-161	406	14	.	.	PUNCT
gujaf-161	407	1	board	board	NOUN
gujaf-161	407	2	audit	audit	PROPN
gujaf-161	407	3	committee	committee	NOUN
gujaf-161	407	4	,	,	PUNCT
gujaf-161	407	5	culture	culture	NOUN
gujaf-161	407	6	and	and	CCONJ
gujaf-161	407	7	earnings	earning	NOUN
gujaf-161	407	8	management	management	NOUN
gujaf-161	407	9	:	:	PUNCT
gujaf-161	407	10	malaysian	malaysian	ADJ
gujaf-161	407	11	evidence	evidence	NOUN
gujaf-161	407	12	.	.	PUNCT
gujaf-161	408	1	managerial	managerial	ADJ
gujaf-161	408	2	auditing	auditing	NOUN
gujaf-161	408	3	journal	journal	NOUN
gujaf-161	408	4	,	,	PUNCT
gujaf-161	408	5	21(7	21(7	PROPN
gujaf-161	408	6	)	)	PUNCT
gujaf-161	408	7	,	,	PUNCT
gujaf-161	408	8	783	783	NUM
gujaf-161	408	9	-	-	SYM
gujaf-161	408	10	804	804	NUM
gujaf-161	408	11	.	.	PUNCT
gujaf-161	409	1	16	16	NUM
gujaf-161	409	2	rajeevan	rajeevan	NOUN
gujaf-161	409	3	,	,	PUNCT
gujaf-161	409	4	s.	s.	PROPN
gujaf-161	409	5	,	,	PUNCT
gujaf-161	409	6	&	&	CCONJ
gujaf-161	409	7	ajward	ajward	PROPN
gujaf-161	409	8	,	,	PUNCT
gujaf-161	409	9	s.	s.	PROPN
gujaf-161	409	10	(	(	PUNCT
gujaf-161	409	11	2019	2019	NUM
gujaf-161	409	12	)	)	PUNCT
gujaf-161	409	13	.	.	PUNCT
gujaf-161	410	1	board	board	NOUN
gujaf-161	410	2	characteristics	characteristic	NOUN
gujaf-161	410	3	and	and	CCONJ
gujaf-161	410	4	earnings	earning	NOUN
gujaf-161	410	5	management	management	NOUN
gujaf-161	410	6	in	in	ADP
gujaf-161	410	7	sri	sri	PROPN
gujaf-161	410	8	lanka	lanka	PROPN
gujaf-161	410	9	.	.	PUNCT
gujaf-161	411	1	journal	journal	PROPN
gujaf-161	411	2	of	of	ADP
gujaf-161	411	3	asian	asian	ADJ
gujaf-161	411	4	business	business	NOUN
gujaf-161	411	5	and	and	CCONJ
gujaf-161	411	6	economic	economic	ADJ
gujaf-161	411	7	studies	study	NOUN
gujaf-161	411	8	,	,	PUNCT
gujaf-161	411	9	27(1	27(1	NUM
gujaf-161	411	10	)	)	PUNCT
gujaf-161	411	11	,	,	PUNCT
gujaf-161	411	12	1	1	NUM
gujaf-161	411	13	-	-	SYM
gujaf-161	411	14	18	18	NUM
gujaf-161	411	15	.	.	PUNCT
gujaf-161	412	1	saad	saad	PROPN
gujaf-161	412	2	,	,	PUNCT
gujaf-161	412	3	a.	a.	PROPN
gujaf-161	412	4	n.	n.	PROPN
gujaf-161	412	5	(	(	PUNCT
gujaf-161	412	6	2010	2010	NUM
gujaf-161	412	7	)	)	PUNCT
gujaf-161	412	8	.	.	PUNCT
gujaf-161	413	1	corporate	corporate	ADJ
gujaf-161	413	2	governance	governance	NOUN
gujaf-161	413	3	and	and	CCONJ
gujaf-161	413	4	audit	audit	NOUN
gujaf-161	413	5	qualification	qualification	NOUN
gujaf-161	413	6	:	:	PUNCT
gujaf-161	413	7	empirical	empirical	ADJ
gujaf-161	413	8	study	study	NOUN
gujaf-161	413	9	from	from	ADP
gujaf-161	413	10	saudi	saudi	PROPN
gujaf-161	413	11	arabia	arabia	PROPN
gujaf-161	413	12	and	and	CCONJ
gujaf-161	413	13	oman	oman	PROPN
gujaf-161	413	14	.	.	PUNCT
gujaf-161	414	1	malaysia	malaysia	PROPN
gujaf-161	414	2	:	:	PUNCT
gujaf-161	415	1	masters	master	NOUN
gujaf-161	415	2	thesis	thesis	PROPN
gujaf-161	415	3	.	.	PUNCT
gujaf-161	416	1	salihi	salihi	PROPN
gujaf-161	416	2	,	,	PUNCT
gujaf-161	416	3	a.	a.	NOUN
gujaf-161	416	4	a.	a.	NOUN
gujaf-161	416	5	(	(	PUNCT
gujaf-161	416	6	2014	2014	NUM
gujaf-161	416	7	)	)	PUNCT
gujaf-161	416	8	.	.	PUNCT
gujaf-161	417	1	the	the	DET
gujaf-161	417	2	relationship	relationship	NOUN
gujaf-161	417	3	between	between	ADP
gujaf-161	417	4	board	board	NOUN
gujaf-161	417	5	characteristics	characteristic	NOUN
gujaf-161	417	6	nd	nd	NOUN
gujaf-161	417	7	earnings	earning	NOUN
gujaf-161	417	8	management	management	NOUN
gujaf-161	417	9	in	in	ADP
gujaf-161	417	10	nigerian	nigerian	ADJ
gujaf-161	417	11	listed	list	VERB
gujaf-161	417	12	companies	company	NOUN
gujaf-161	417	13	.	.	PUNCT
gujaf-161	418	1	malaysia	malaysia	PROPN
gujaf-161	418	2	:	:	PUNCT
gujaf-161	419	1	un	un	PROPN
gujaf-161	419	2	published	publish	VERB
gujaf-161	419	3	m.sc	m.sc	PROPN
gujaf-161	419	4	thesis	thesis	NOUN
gujaf-161	419	5	,	,	PUNCT
gujaf-161	419	6	universiti	universiti	PROPN
gujaf-161	419	7	utara	utara	NOUN
gujaf-161	419	8	.	.	PUNCT
gujaf-161	419	9	samaila	samaila	PROPN
gujaf-161	419	10	,	,	PUNCT
gujaf-161	419	11	i.	i.	PROPN
gujaf-161	419	12	a.	a.	PROPN
gujaf-161	419	13	(	(	PUNCT
gujaf-161	419	14	2014	2014	NUM
gujaf-161	419	15	)	)	PUNCT
gujaf-161	419	16	.	.	PUNCT
gujaf-161	420	1	corporate	corporate	ADJ
gujaf-161	420	2	governance	governance	NOUN
gujaf-161	420	3	and	and	CCONJ
gujaf-161	420	4	financial	financial	ADJ
gujaf-161	420	5	reporting	reporting	NOUN
gujaf-161	420	6	quality	quality	NOUN
gujaf-161	420	7	in	in	ADP
gujaf-161	420	8	the	the	DET
gujaf-161	420	9	nigerian	nigerian	ADJ
gujaf-161	420	10	oil	oil	NOUN
gujaf-161	420	11	marketing	marketing	NOUN
gujaf-161	420	12	industry	industry	NOUN
gujaf-161	420	13	.	.	PUNCT
gujaf-161	421	1	(	(	PUNCT
gujaf-161	421	2	unpublished	unpublished	ADJ
gujaf-161	421	3	doctoral	doctoral	ADJ
gujaf-161	421	4	thesis	thesis	NOUN
gujaf-161	421	5	)	)	PUNCT
gujaf-161	421	6	bayero	bayero	PROPN
gujaf-161	421	7	university	university	PROPN
gujaf-161	421	8	,	,	PUNCT
gujaf-161	421	9	kano	kano	PROPN
gujaf-161	421	10	.	.	PROPN
gujaf-161	421	11	sehrawat	sehrawat	PROPN
gujaf-161	421	12	,	,	PUNCT
gujaf-161	421	13	n.	n.	PROPN
gujaf-161	421	14	k.	k.	PROPN
gujaf-161	421	15	,	,	PUNCT
gujaf-161	421	16	kumar	kumar	PROPN
gujaf-161	421	17	,	,	PUNCT
gujaf-161	421	18	a.	a.	NOUN
gujaf-161	421	19	,	,	PUNCT
gujaf-161	421	20	lohia	lohia	NOUN
gujaf-161	421	21	,	,	PUNCT
gujaf-161	421	22	n.	n.	NOUN
gujaf-161	421	23	,	,	PUNCT
gujaf-161	421	24	bangal	bangal	PROPN
gujaf-161	421	25	,	,	PUNCT
gujaf-161	421	26	s.	s.	PROPN
gujaf-161	421	27	,	,	PUNCT
gujaf-161	421	28	&	&	CCONJ
gujaf-161	421	29	agarwal	agarwal	PROPN
gujaf-161	421	30	,	,	PUNCT
gujaf-161	421	31	t.	t.	PROPN
gujaf-161	421	32	(	(	PUNCT
gujaf-161	421	33	2019	2019	NUM
gujaf-161	421	34	)	)	PUNCT
gujaf-161	421	35	.	.	PUNCT
gujaf-161	422	1	impact	impact	NOUN
gujaf-161	422	2	of	of	ADP
gujaf-161	422	3	corporate	corporate	ADJ
gujaf-161	422	4	governance	governance	NOUN
gujaf-161	422	5	and	and	CCONJ
gujaf-161	422	6	earnings	earning	NOUN
gujaf-161	422	7	management	management	NOUN
gujaf-161	422	8	:	:	PUNCT
gujaf-161	422	9	large	large	ADJ
gujaf-161	422	10	sample	sample	NOUN
gujaf-161	422	11	evidence	evidence	NOUN
gujaf-161	422	12	from	from	ADP
gujaf-161	422	13	india	india	PROPN
gujaf-161	422	14	.	.	PUNCT
gujaf-161	423	1	asian	asian	ADJ
gujaf-161	423	2	economics	economic	NOUN
gujaf-161	423	3	and	and	CCONJ
gujaf-161	423	4	financial	financial	ADJ
gujaf-161	423	5	review	review	NOUN
gujaf-161	423	6	,	,	PUNCT
gujaf-161	423	7	9(12	9(12	NUM
gujaf-161	423	8	)	)	PUNCT
gujaf-161	423	9	,	,	PUNCT
gujaf-161	423	10	1335	1335	NUM
gujaf-161	423	11	-	-	SYM
gujaf-161	423	12	1345	1345	NUM
gujaf-161	423	13	.	.	PUNCT
gujaf-161	423	14	shehu	shehu	PROPN
gujaf-161	423	15	,	,	PUNCT
gujaf-161	423	16	m.	m.	NOUN
gujaf-161	423	17	(	(	PUNCT
gujaf-161	423	18	2014	2014	NUM
gujaf-161	423	19	)	)	PUNCT
gujaf-161	423	20	.	.	PUNCT
gujaf-161	424	1	the	the	DET
gujaf-161	424	2	relationship	relationship	NOUN
gujaf-161	424	3	between	between	ADP
gujaf-161	424	4	corporate	corporate	ADJ
gujaf-161	424	5	governance	governance	NOUN
gujaf-161	424	6	and	and	CCONJ
gujaf-161	424	7	dividend	dividend	VERB
gujaf-161	424	8	payout	payout	ADJ
gujaf-161	424	9	ratio	ratio	NOUN
gujaf-161	424	10	:	:	PUNCT
gujaf-161	424	11	evidencefrom	evidencefrom	VERB
gujaf-161	424	12	malaysia	malaysia	PROPN
gujaf-161	424	13	.	.	PUNCT
gujaf-161	425	1	malysia	malysia	NOUN
gujaf-161	425	2	:	:	PUNCT
gujaf-161	425	3	m.sc	m.sc	PROPN
gujaf-161	425	4	thesis	thesis	NOUN
gujaf-161	425	5	.	.	PUNCT
gujaf-161	425	6	shuaibu	shuaibu	NOUN
gujaf-161	425	7	,	,	PUNCT
gujaf-161	425	8	h.	h.	PROPN
gujaf-161	425	9	(	(	PUNCT
gujaf-161	425	10	2014	2014	NUM
gujaf-161	425	11	)	)	PUNCT
gujaf-161	425	12	.	.	PUNCT
gujaf-161	426	1	impact	impact	NOUN
gujaf-161	426	2	of	of	ADP
gujaf-161	426	3	board	board	NOUN
gujaf-161	426	4	characteristics	characteristic	NOUN
gujaf-161	426	5	on	on	ADP
gujaf-161	426	6	earnings	earning	NOUN
gujaf-161	426	7	management	management	NOUN
gujaf-161	426	8	of	of	ADP
gujaf-161	426	9	foods	food	NOUN
gujaf-161	426	10	and	and	CCONJ
gujaf-161	426	11	beverages	beverage	NOUN
gujaf-161	426	12	companies	company	NOUN
gujaf-161	426	13	in	in	ADP
gujaf-161	426	14	nigeria	nigeria	PROPN
gujaf-161	426	15	.	.	PUNCT
gujaf-161	427	1	journal	journal	PROPN
gujaf-161	427	2	of	of	ADP
gujaf-161	427	3	accounting	accounting	NOUN
gujaf-161	427	4	research	research	NOUN
gujaf-161	427	5	,	,	PUNCT
gujaf-161	427	6	10(2	10(2	NUM
gujaf-161	427	7	)	)	PUNCT
gujaf-161	427	8	,	,	PUNCT
gujaf-161	427	9	67	67	NUM
gujaf-161	427	10	-	-	SYM
gujaf-161	427	11	88	88	NUM
gujaf-161	427	12	.	.	PUNCT
gujaf-161	428	1	sukeecheep	sukeecheep	PROPN
gujaf-161	428	2	,	,	PUNCT
gujaf-161	428	3	s.	s.	PROPN
gujaf-161	428	4	,	,	PUNCT
gujaf-161	428	5	yarram	yarram	PROPN
gujaf-161	428	6	,	,	PUNCT
gujaf-161	428	7	s.	s.	PROPN
gujaf-161	428	8	,	,	PUNCT
gujaf-161	428	9	&	&	CCONJ
gujaf-161	428	10	al	al	PROPN
gujaf-161	428	11	-	-	PUNCT
gujaf-161	428	12	farooque	farooque	NOUN
gujaf-161	428	13	,	,	PUNCT
gujaf-161	428	14	o.	o.	NOUN
gujaf-161	428	15	(	(	PUNCT
gujaf-161	428	16	2013	2013	NUM
gujaf-161	428	17	)	)	PUNCT
gujaf-161	428	18	.	.	PUNCT
gujaf-161	429	1	earnings	earning	NOUN
gujaf-161	429	2	management	management	NOUN
gujaf-161	429	3	and	and	CCONJ
gujaf-161	429	4	board	board	NOUN
gujaf-161	429	5	characteristics	characteristic	NOUN
gujaf-161	429	6	in	in	ADP
gujaf-161	429	7	thai	thai	ADJ
gujaf-161	429	8	listed	list	VERB
gujaf-161	429	9	companies	company	NOUN
gujaf-161	429	10	.	.	PUNCT
gujaf-161	430	1	a	a	DET
gujaf-161	430	2	paper	paper	NOUN
gujaf-161	430	3	presented	present	VERB
gujaf-161	430	4	at	at	ADP
gujaf-161	430	5	the	the	DET
gujaf-161	430	6	international	international	ADJ
gujaf-161	430	7	conference	conference	NOUN
gujaf-161	430	8	on	on	ADP
gujaf-161	430	9	business	business	NOUN
gujaf-161	430	10	,	,	PUNCT
gujaf-161	430	11	economics	economic	NOUN
gujaf-161	430	12	and	and	CCONJ
gujaf-161	430	13	accounting	accounting	NOUN
gujaf-161	430	14	.	.	PUNCT
gujaf-161	431	1	bangkok	bangkok	PROPN
gujaf-161	431	2	-	-	PUNCT
gujaf-161	431	3	thailand	thailand	PROPN
gujaf-161	431	4	.	.	PUNCT
gujaf-161	432	1	tahir	tahir	PROPN
gujaf-161	432	2	,	,	PUNCT
gujaf-161	432	3	s.	s.	PROPN
gujaf-161	432	4	h.	h.	PROPN
gujaf-161	432	5	,	,	PUNCT
gujaf-161	432	6	asif	asif	PROPN
gujaf-161	432	7	,	,	PUNCT
gujaf-161	432	8	m.	m.	NOUN
gujaf-161	432	9	,	,	PUNCT
gujaf-161	432	10	sarwar	sarwar	PROPN
gujaf-161	432	11	,	,	PUNCT
gujaf-161	432	12	r.	r.	PROPN
gujaf-161	432	13	,	,	PUNCT
gujaf-161	432	14	shabir	shabir	PROPN
gujaf-161	432	15	,	,	PUNCT
gujaf-161	432	16	g.	g.	PROPN
gujaf-161	432	17	,	,	PUNCT
gujaf-161	432	18	&	&	CCONJ
gujaf-161	432	19	haider	haider	PROPN
gujaf-161	432	20	,	,	PUNCT
gujaf-161	432	21	k.	k.	PROPN
gujaf-161	432	22	(	(	PUNCT
gujaf-161	432	23	2019	2019	NUM
gujaf-161	432	24	)	)	PUNCT
gujaf-161	432	25	.	.	PUNCT
gujaf-161	433	1	mediation	mediation	NOUN
gujaf-161	433	2	role	role	NOUN
gujaf-161	433	3	of	of	ADP
gujaf-161	433	4	financial	financial	ADJ
gujaf-161	433	5	health	health	NOUN
gujaf-161	433	6	to	to	ADP
gujaf-161	433	7	concomitant	concomitant	VERB
gujaf-161	433	8	of	of	ADP
gujaf-161	433	9	corporate	corporate	ADJ
gujaf-161	433	10	governance	governance	NOUN
gujaf-161	433	11	and	and	CCONJ
gujaf-161	433	12	firm	firm	ADJ
gujaf-161	433	13	value	value	NOUN
gujaf-161	433	14	.	.	PUNCT
gujaf-161	434	1	blaymes	blayme	NOUN
gujaf-161	434	2	,	,	PUNCT
gujaf-161	434	3	12(4	12(4	NUM
gujaf-161	434	4	)	)	PUNCT
gujaf-161	434	5	,	,	PUNCT
gujaf-161	434	6	52	52	NUM
gujaf-161	434	7	.	.	PUNCT
gujaf-161	434	8	tunji	tunji	PROPN
gujaf-161	434	9	,	,	PUNCT
gujaf-161	434	10	s.	s.	PROPN
gujaf-161	434	11	t.	t.	PROPN
gujaf-161	434	12	,	,	PUNCT
gujaf-161	434	13	ifeanyi	ifeanyi	PROPN
gujaf-161	434	14	,	,	PUNCT
gujaf-161	434	15	o.	o.	PROPN
gujaf-161	434	16	p.	p.	PROPN
gujaf-161	434	17	,	,	PUNCT
gujaf-161	434	18	chibuzo	chibuzo	PROPN
gujaf-161	434	19	,	,	PUNCT
gujaf-161	434	20	o.	o.	PROPN
gujaf-161	434	21	o.	o.	PROPN
gujaf-161	434	22	,	,	PUNCT
gujaf-161	434	23	&	&	CCONJ
gujaf-161	434	24	adeleye	adeleye	NOUN
gujaf-161	434	25	,	,	PUNCT
gujaf-161	434	26	o.	o.	PROPN
gujaf-161	434	27	r.	r.	PROPN
gujaf-161	434	28	(	(	PUNCT
gujaf-161	434	29	2019	2019	NUM
gujaf-161	434	30	)	)	PUNCT
gujaf-161	434	31	.	.	PUNCT
gujaf-161	435	1	corporate	corporate	ADJ
gujaf-161	435	2	governance	governance	NOUN
gujaf-161	435	3	and	and	CCONJ
gujaf-161	435	4	reported	report	VERB
gujaf-161	435	5	earnings	earning	NOUN
gujaf-161	435	6	quality	quality	NOUN
gujaf-161	435	7	in	in	ADP
gujaf-161	435	8	deposit	deposit	NOUN
gujaf-161	435	9	money	money	NOUN
gujaf-161	435	10	banks	bank	NOUN
gujaf-161	435	11	in	in	ADP
gujaf-161	435	12	nigeria	nigeria	PROPN
gujaf-161	435	13	.	.	PUNCT
gujaf-161	436	1	international	international	ADJ
gujaf-161	436	2	journal	journal	PROPN
gujaf-161	436	3	of	of	ADP
gujaf-161	436	4	business	business	PROPN
gujaf-161	436	5	management	management	PROPN
gujaf-161	436	6	review	review	NOUN
gujaf-161	436	7	,	,	PUNCT
gujaf-161	436	8	7(5	7(5	NUM
gujaf-161	436	9	)	)	PUNCT
gujaf-161	436	10	,	,	PUNCT
gujaf-161	436	11	26	26	NUM
gujaf-161	436	12	-	-	SYM
gujaf-161	436	13	37	37	NUM
gujaf-161	436	14	.	.	PUNCT
gujaf-161	437	1	vijayakumar	vijayakumar	PROPN
gujaf-161	437	2	,	,	PUNCT
gujaf-161	437	3	a.	a.	PROPN
gujaf-161	437	4	,	,	PUNCT
gujaf-161	437	5	&	&	CCONJ
gujaf-161	437	6	tamizhselvan	tamizhselvan	PROPN
gujaf-161	437	7	,	,	PUNCT
gujaf-161	437	8	p.	p.	NOUN
gujaf-161	437	9	(	(	PUNCT
gujaf-161	437	10	2010	2010	NUM
gujaf-161	437	11	)	)	PUNCT
gujaf-161	437	12	.	.	PUNCT
gujaf-161	438	1	corporate	corporate	ADJ
gujaf-161	438	2	size	size	NOUN
gujaf-161	438	3	and	and	CCONJ
gujaf-161	438	4	profitability	profitability	NOUN
gujaf-161	438	5	:	:	PUNCT
gujaf-161	438	6	an	an	DET
gujaf-161	438	7	emperical	emperical	ADJ
gujaf-161	438	8	analysis	analysis	NOUN
gujaf-161	438	9	.	.	PUNCT
gujaf-161	439	1	journal	journal	NOUN
gujaf-161	439	2	of	of	ADP
gujaf-161	439	3	bloomers	bloomer	NOUN
gujaf-161	439	4	of	of	ADP
gujaf-161	439	5	research	research	NOUN
gujaf-161	439	6	,	,	PUNCT
gujaf-161	439	7	3(1	3(1	NUM
gujaf-161	439	8	)	)	PUNCT
gujaf-161	439	9	,	,	PUNCT
gujaf-161	439	10	44	44	NUM
gujaf-161	439	11	-	-	SYM
gujaf-161	439	12	53	53	NUM
gujaf-161	439	13	.	.	PUNCT
gujaf-161	440	1	wali	wali	PROPN
gujaf-161	440	2	,	,	PUNCT
gujaf-161	440	3	a.	a.	PROPN
gujaf-161	440	4	b.	b.	PROPN
gujaf-161	440	5	(	(	PUNCT
gujaf-161	440	6	2014	2014	NUM
gujaf-161	440	7	)	)	PUNCT
gujaf-161	440	8	.	.	PUNCT
gujaf-161	441	1	board	board	NOUN
gujaf-161	441	2	size	size	NOUN
gujaf-161	441	3	,	,	PUNCT
gujaf-161	441	4	composition	composition	NOUN
gujaf-161	441	5	and	and	CCONJ
gujaf-161	441	6	financial	financial	ADJ
gujaf-161	441	7	reporting	reporting	NOUN
gujaf-161	441	8	quality	quality	NOUN
gujaf-161	441	9	of	of	ADP
gujaf-161	441	10	listed	list	VERB
gujaf-161	441	11	manufacturing	manufacturing	NOUN
gujaf-161	441	12	firms	firm	NOUN
gujaf-161	441	13	in	in	ADP
gujaf-161	441	14	nigeria	nigeria	PROPN
gujaf-161	441	15	.	.	PUNCT
gujaf-161	442	1	journal	journal	PROPN
gujaf-161	442	2	of	of	ADP
gujaf-161	442	3	nigerian	nigerian	PROPN
gujaf-161	442	4	accounting	accounting	PROPN
gujaf-161	442	5	association	association	PROPN
gujaf-161	442	6	,	,	PUNCT
gujaf-161	442	7	16(1	16(1	NUM
gujaf-161	442	8	)	)	PUNCT
gujaf-161	442	9	,	,	PUNCT
gujaf-161	442	10	177	177	NUM
gujaf-161	442	11	-	-	SYM
gujaf-161	442	12	197	197	NUM
gujaf-161	442	13	.	.	PUNCT
gujaf-161	443	1	17	17	NUM
gujaf-161	443	2	impact	impact	NOUN
gujaf-161	443	3	of	of	ADP
gujaf-161	443	4	board	board	NOUN
gujaf-161	443	5	attributes	attribute	VERB
gujaf-161	443	6	on	on	ADP
gujaf-161	443	7	earnings	earning	NOUN
gujaf-161	443	8	quality	quality	NOUN
gujaf-161	443	9	of	of	ADP
gujaf-161	443	10	listed	list	VERB
gujaf-161	443	11	insurance	insurance	NOUN
gujaf-161	443	12	companies	company	NOUN
gujaf-161	443	13	in	in	ADP
gujaf-161	443	14	nigeria	nigeria	PROPN
gujaf-161	443	15	1	1	NUM
gujaf-161	443	16	.	.	PUNCT
gujaf-161	444	1	introduction	introduction	NOUN
gujaf-161	444	2	2.1	2.1	NUM
gujaf-161	444	3	review	review	NOUN
gujaf-161	444	4	of	of	ADP
gujaf-161	444	5	related	related	ADJ
gujaf-161	444	6	empirical	empirical	ADJ
gujaf-161	444	7	literature	literature	NOUN
gujaf-161	444	8	3	3	NUM
gujaf-161	444	9	.	.	PUNCT
gujaf-161	444	10	methods	method	NOUN
gujaf-161	444	11	and	and	CCONJ
gujaf-161	444	12	techniques	technique	NOUN
gujaf-161	444	13	3.2.1	3.2.1	NUM
gujaf-161	444	14	variables	variable	NOUN
gujaf-161	444	15	of	of	ADP
gujaf-161	444	16	the	the	DET
gujaf-161	444	17	study	study	NOUN
gujaf-161	444	18	and	and	CCONJ
gujaf-161	444	19	their	their	PRON
gujaf-161	444	20	measurements	measurement	NOUN
gujaf-161	444	21	3.2.2	3.2.2	NUM
gujaf-161	444	22	the	the	DET
gujaf-161	444	23	dependent	dependent	ADJ
gujaf-161	444	24	variable	variable	NOUN
gujaf-161	444	25	3.2.3	3.2.3	NUM
gujaf-161	444	26	the	the	DET
gujaf-161	444	27	explanatory	explanatory	ADJ
gujaf-161	444	28	variables	variable	NOUN
gujaf-161	444	29	a	a	PRON
gujaf-161	444	30	)	)	PUNCT
gujaf-161	444	31	independent	independent	ADJ
gujaf-161	444	32	variables	variable	NOUN
gujaf-161	444	33	b	b	NOUN
gujaf-161	444	34	)	)	PUNCT
gujaf-161	444	35	control	control	NOUN
gujaf-161	444	36	variables	variable	VERB
gujaf-161	444	37	3.3	3.3	NUM
gujaf-161	444	38	model	model	NOUN
gujaf-161	444	39	specification	specification	NOUN
gujaf-161	444	40	4	4	NUM
gujaf-161	444	41	.	.	NOUN
gujaf-161	444	42	results	result	NOUN
gujaf-161	444	43	and	and	CCONJ
gujaf-161	444	44	discussion	discussion	NOUN
gujaf-161	444	45	4.1	4.1	NUM
gujaf-161	444	46	descriptive	descriptive	ADJ
gujaf-161	444	47	statistics	statistic	NOUN
gujaf-161	444	48	4.2	4.2	NUM
gujaf-161	444	49	correlation	correlation	NOUN
gujaf-161	444	50	result	result	NOUN
gujaf-161	444	51	table	table	NOUN
gujaf-161	444	52	2	2	NUM
gujaf-161	444	53	.	.	PUNCT
gujaf-161	444	54	spearman	spearman	NOUN
gujaf-161	444	55	correlation	correlation	NOUN
gujaf-161	444	56	matrix	matrix	NOUN
gujaf-161	444	57	4.3	4.3	NUM
gujaf-161	444	58	regression	regression	NOUN
gujaf-161	444	59	result	result	NOUN
gujaf-161	444	60	table	table	NOUN
gujaf-161	444	61	3	3	NUM
gujaf-161	444	62	:	:	PUNCT
gujaf-161	444	63	ols	ol	NOUN
gujaf-161	444	64	regression	regression	VERB
gujaf-161	444	65	5	5	NUM
gujaf-161	444	66	.	.	PUNCT
gujaf-161	444	67	conclusions	conclusion	NOUN
gujaf-161	444	68	and	and	CCONJ
gujaf-161	444	69	recommendations	recommendation	NOUN