id	sid	tid	token	lemma	pos
gujaf-181	1	1	gusau	gusau	PROPN
gujaf-181	1	2	journal	journal	NOUN
gujaf-181	1	3	of	of	ADP
gujaf-181	1	4	accounting	accounting	NOUN
gujaf-181	1	5	and	and	CCONJ
gujaf-181	1	6	finance	finance	NOUN
gujaf-181	1	7	,	,	PUNCT
gujaf-181	1	8	vol	vol	NOUN
gujaf-181	1	9	.	.	PROPN
gujaf-181	1	10	3	3	NUM
gujaf-181	1	11	,	,	PUNCT
gujaf-181	1	12	issue	issue	NOUN
gujaf-181	1	13	3	3	NUM
gujaf-181	1	14	,	,	PUNCT
gujaf-181	1	15	october	october	PROPN
gujaf-181	1	16	,	,	PUNCT
gujaf-181	1	17	2022	2022	NUM
gujaf-181	1	18	i	i	PRON
gujaf-181	1	19	gusau	gusau	PROPN
gujaf-181	1	20	journal	journal	PROPN
gujaf-181	1	21	of	of	ADP
gujaf-181	1	22	accounting	accounting	NOUN
gujaf-181	1	23	and	and	CCONJ
gujaf-181	1	24	finance	finance	NOUN
gujaf-181	1	25	(	(	PUNCT
gujaf-181	1	26	gujaf	gujaf	NOUN
gujaf-181	1	27	)	)	PUNCT
gujaf-181	1	28	vol	vol	NOUN
gujaf-181	1	29	.	.	NOUN
gujaf-181	1	30	3	3	NUM
gujaf-181	1	31	issue	issue	NOUN
gujaf-181	1	32	3	3	NUM
gujaf-181	1	33	,	,	PUNCT
gujaf-181	1	34	october	october	PROPN
gujaf-181	1	35	,	,	PUNCT
gujaf-181	1	36	2022	2022	NUM
gujaf-181	1	37	issn	issn	NOUN
gujaf-181	1	38	:	:	PUNCT
gujaf-181	1	39	2756	2756	NUM
gujaf-181	1	40	-	-	PUNCT
gujaf-181	1	41	665x	665x	NOUN
gujaf-181	1	42	a	a	DET
gujaf-181	1	43	publication	publication	NOUN
gujaf-181	1	44	of	of	ADP
gujaf-181	1	45	department	department	NOUN
gujaf-181	1	46	of	of	ADP
gujaf-181	1	47	accounting	accounting	NOUN
gujaf-181	1	48	and	and	CCONJ
gujaf-181	1	49	finance	finance	NOUN
gujaf-181	1	50	,	,	PUNCT
gujaf-181	1	51	faculty	faculty	NOUN
gujaf-181	1	52	of	of	ADP
gujaf-181	1	53	management	management	NOUN
gujaf-181	1	54	and	and	CCONJ
gujaf-181	1	55	social	social	ADJ
gujaf-181	1	56	sciences	science	NOUN
gujaf-181	1	57	,	,	PUNCT
gujaf-181	1	58	federal	federal	ADJ
gujaf-181	1	59	university	university	NOUN
gujaf-181	1	60	gusau	gusau	NOUN
gujaf-181	1	61	,	,	PUNCT
gujaf-181	1	62	zamfara	zamfara	PROPN
gujaf-181	1	63	state	state	PROPN
gujaf-181	1	64	-nigeria	-nigeria	PROPN
gujaf-181	1	65	gusau	gusau	ADJ
gujaf-181	1	66	journal	journal	NOUN
gujaf-181	1	67	of	of	ADP
gujaf-181	1	68	accounting	accounting	NOUN
gujaf-181	1	69	and	and	CCONJ
gujaf-181	1	70	finance	finance	NOUN
gujaf-181	1	71	,	,	PUNCT
gujaf-181	1	72	vol	vol	NOUN
gujaf-181	1	73	.	.	PROPN
gujaf-181	1	74	3	3	NUM
gujaf-181	1	75	,	,	PUNCT
gujaf-181	1	76	issue	issue	NOUN
gujaf-181	1	77	3	3	NUM
gujaf-181	1	78	,	,	PUNCT
gujaf-181	1	79	october	october	PROPN
gujaf-181	1	80	,	,	PUNCT
gujaf-181	1	81	2022	2022	NUM
gujaf-181	1	82	ii	ii	PROPN
gujaf-181	1	83	©	©	PROPN
gujaf-181	1	84	department	department	PROPN
gujaf-181	1	85	of	of	ADP
gujaf-181	1	86	accounting	accounting	NOUN
gujaf-181	1	87	and	and	CCONJ
gujaf-181	1	88	finance	finance	NOUN
gujaf-181	1	89	vol	vol	NOUN
gujaf-181	1	90	.	.	PUNCT
gujaf-181	2	1	3	3	NUM
gujaf-181	2	2	issue	issue	NOUN
gujaf-181	2	3	3	3	NUM
gujaf-181	2	4	october	october	PROPN
gujaf-181	2	5	,	,	PUNCT
gujaf-181	2	6	2022	2022	NUM
gujaf-181	2	7	issn	issn	VERB
gujaf-181	2	8	:	:	PUNCT
gujaf-181	2	9	2756	2756	NUM
gujaf-181	2	10	-	-	PUNCT
gujaf-181	2	11	665x	665x	NOUN
gujaf-181	2	12	a	a	DET
gujaf-181	2	13	publication	publication	NOUN
gujaf-181	2	14	of	of	ADP
gujaf-181	2	15	department	department	NOUN
gujaf-181	2	16	of	of	ADP
gujaf-181	2	17	accounting	accounting	NOUN
gujaf-181	2	18	and	and	CCONJ
gujaf-181	2	19	finance	finance	NOUN
gujaf-181	2	20	,	,	PUNCT
gujaf-181	2	21	faculty	faculty	NOUN
gujaf-181	2	22	of	of	ADP
gujaf-181	2	23	management	management	NOUN
gujaf-181	2	24	and	and	CCONJ
gujaf-181	2	25	social	social	ADJ
gujaf-181	2	26	sciences	science	NOUN
gujaf-181	2	27	,	,	PUNCT
gujaf-181	2	28	federal	federal	ADJ
gujaf-181	2	29	university	university	NOUN
gujaf-181	2	30	gusau	gusau	NOUN
gujaf-181	2	31	,	,	PUNCT
gujaf-181	2	32	zamfara	zamfara	PROPN
gujaf-181	2	33	state	state	NOUN
gujaf-181	2	34	-nigeria	-nigeria	PROPN
gujaf-181	2	35	all	all	DET
gujaf-181	2	36	rights	right	NOUN
gujaf-181	2	37	reserved	reserve	VERB
gujaf-181	2	38	except	except	SCONJ
gujaf-181	2	39	for	for	ADP
gujaf-181	2	40	academic	academic	ADJ
gujaf-181	2	41	purposes	purpose	NOUN
gujaf-181	2	42	no	no	DET
gujaf-181	2	43	part	part	NOUN
gujaf-181	2	44	or	or	CCONJ
gujaf-181	2	45	whole	whole	NOUN
gujaf-181	2	46	of	of	ADP
gujaf-181	2	47	this	this	DET
gujaf-181	2	48	publication	publication	NOUN
gujaf-181	2	49	is	be	AUX
gujaf-181	2	50	allowed	allow	VERB
gujaf-181	2	51	to	to	PART
gujaf-181	2	52	be	be	AUX
gujaf-181	2	53	reproduced	reproduce	VERB
gujaf-181	2	54	,	,	PUNCT
gujaf-181	2	55	stored	store	VERB
gujaf-181	2	56	in	in	ADP
gujaf-181	2	57	a	a	DET
gujaf-181	2	58	retrieval	retrieval	NOUN
gujaf-181	2	59	system	system	NOUN
gujaf-181	2	60	or	or	CCONJ
gujaf-181	2	61	transmitted	transmit	VERB
gujaf-181	2	62	in	in	ADP
gujaf-181	2	63	any	any	DET
gujaf-181	2	64	form	form	NOUN
gujaf-181	2	65	or	or	CCONJ
gujaf-181	2	66	by	by	ADP
gujaf-181	2	67	any	any	DET
gujaf-181	2	68	means	mean	NOUN
gujaf-181	2	69	be	be	AUX
gujaf-181	2	70	it	it	PRON
gujaf-181	2	71	mechanical	mechanical	ADJ
gujaf-181	2	72	,	,	PUNCT
gujaf-181	2	73	electrical	electrical	ADJ
gujaf-181	2	74	,	,	PUNCT
gujaf-181	2	75	photocopying	photocopying	NOUN
gujaf-181	2	76	,	,	PUNCT
gujaf-181	2	77	recording	recording	NOUN
gujaf-181	2	78	or	or	CCONJ
gujaf-181	2	79	otherwise	otherwise	ADV
gujaf-181	2	80	,	,	PUNCT
gujaf-181	2	81	without	without	ADP
gujaf-181	2	82	prior	prior	ADJ
gujaf-181	2	83	permission	permission	NOUN
gujaf-181	2	84	of	of	ADP
gujaf-181	2	85	the	the	DET
gujaf-181	2	86	copyright	copyright	NOUN
gujaf-181	2	87	owner	owner	NOUN
gujaf-181	2	88	.	.	PUNCT
gujaf-181	3	1	published	publish	VERB
gujaf-181	3	2	and	and	CCONJ
gujaf-181	3	3	printed	print	VERB
gujaf-181	3	4	by	by	ADP
gujaf-181	3	5	:	:	PUNCT
gujaf-181	3	6	ahmadu	ahmadu	PROPN
gujaf-181	3	7	bello	bello	PROPN
gujaf-181	3	8	university	university	PROPN
gujaf-181	3	9	press	press	NOUN
gujaf-181	3	10	limited	limit	VERB
gujaf-181	3	11	,	,	PUNCT
gujaf-181	3	12	zaria	zaria	PROPN
gujaf-181	3	13	kaduna	kaduna	PROPN
gujaf-181	3	14	state	state	PROPN
gujaf-181	3	15	,	,	PUNCT
gujaf-181	3	16	nigeria	nigeria	PROPN
gujaf-181	3	17	.	.	PUNCT
gujaf-181	4	1	tel	tel	ADP
gujaf-181	4	2	:	:	PUNCT
gujaf-181	4	3	08065949711	08065949711	NUM
gujaf-181	4	4	,	,	PUNCT
gujaf-181	4	5	069	069	NUM
gujaf-181	4	6	-	-	SYM
gujaf-181	4	7	879121	879121	NUM
gujaf-181	4	8	e	e	NOUN
gujaf-181	4	9	-	-	NOUN
gujaf-181	4	10	mail	mail	NOUN
gujaf-181	4	11	:	:	PUNCT
gujaf-181	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-181	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-181	5	1	website	website	NOUN
gujaf-181	5	2	:	:	PUNCT
gujaf-181	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-181	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-181	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-181	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-181	5	7	gusau	gusau	ADJ
gujaf-181	5	8	journal	journal	NOUN
gujaf-181	5	9	of	of	ADP
gujaf-181	5	10	accounting	accounting	NOUN
gujaf-181	5	11	and	and	CCONJ
gujaf-181	5	12	finance	finance	NOUN
gujaf-181	5	13	,	,	PUNCT
gujaf-181	5	14	vol	vol	NOUN
gujaf-181	5	15	.	.	PROPN
gujaf-181	5	16	3	3	NUM
gujaf-181	5	17	,	,	PUNCT
gujaf-181	5	18	issue	issue	NOUN
gujaf-181	5	19	3	3	NUM
gujaf-181	5	20	,	,	PUNCT
gujaf-181	5	21	october	october	PROPN
gujaf-181	5	22	,	,	PUNCT
gujaf-181	5	23	2022	2022	NUM
gujaf-181	5	24	iii	iii	NUM
gujaf-181	5	25	editorial	editorial	PROPN
gujaf-181	5	26	board	board	NOUN
gujaf-181	5	27	editor	editor	NOUN
gujaf-181	5	28	-	-	PUNCT
gujaf-181	5	29	in	in	ADP
gujaf-181	5	30	-	-	PUNCT
gujaf-181	5	31	chief	chief	NOUN
gujaf-181	5	32	:	:	PUNCT
gujaf-181	5	33	prof	prof	PROPN
gujaf-181	5	34	.	.	PUNCT
gujaf-181	5	35	shehu	shehu	PROPN
gujaf-181	5	36	usman	usman	PROPN
gujaf-181	5	37	hassan	hassan	PROPN
gujaf-181	5	38	department	department	PROPN
gujaf-181	5	39	of	of	ADP
gujaf-181	5	40	accounting	accounting	PROPN
gujaf-181	5	41	,	,	PUNCT
gujaf-181	5	42	federal	federal	ADJ
gujaf-181	5	43	university	university	PROPN
gujaf-181	5	44	of	of	ADP
gujaf-181	5	45	kashere	kashere	PROPN
gujaf-181	5	46	,	,	PUNCT
gujaf-181	5	47	gombe	gombe	ADJ
gujaf-181	5	48	state	state	NOUN
gujaf-181	5	49	.	.	PUNCT
gujaf-181	6	1	associate	associate	NOUN
gujaf-181	6	2	editor	editor	NOUN
gujaf-181	6	3	:	:	PUNCT
gujaf-181	6	4	dr	dr	PROPN
gujaf-181	6	5	.	.	PROPN
gujaf-181	6	6	muhammad	muhammad	PROPN
gujaf-181	6	7	mustapha	mustapha	PROPN
gujaf-181	6	8	bagudo	bagudo	PROPN
gujaf-181	6	9	department	department	PROPN
gujaf-181	6	10	of	of	ADP
gujaf-181	6	11	accounting	accounting	PROPN
gujaf-181	6	12	,	,	PUNCT
gujaf-181	6	13	ahmadu	ahmadu	PROPN
gujaf-181	6	14	bello	bello	PROPN
gujaf-181	6	15	university	university	PROPN
gujaf-181	6	16	zaria	zaria	PROPN
gujaf-181	6	17	,	,	PUNCT
gujaf-181	6	18	kaduna	kaduna	PROPN
gujaf-181	6	19	state	state	PROPN
gujaf-181	6	20	.	.	PUNCT
gujaf-181	7	1	managing	manage	VERB
gujaf-181	7	2	editor	editor	NOUN
gujaf-181	7	3	:	:	PUNCT
gujaf-181	7	4	umar	umar	PROPN
gujaf-181	7	5	farouk	farouk	PROPN
gujaf-181	7	6	abdulkarim	abdulkarim	PROPN
gujaf-181	7	7	department	department	PROPN
gujaf-181	7	8	of	of	ADP
gujaf-181	7	9	accounting	accounting	NOUN
gujaf-181	7	10	and	and	CCONJ
gujaf-181	7	11	finance	finance	NOUN
gujaf-181	7	12	,	,	PUNCT
gujaf-181	7	13	federal	federal	ADJ
gujaf-181	7	14	university	university	NOUN
gujaf-181	7	15	gusau	gusau	PROPN
gujaf-181	7	16	,	,	PUNCT
gujaf-181	7	17	zamfara	zamfara	PROPN
gujaf-181	7	18	state	state	PROPN
gujaf-181	7	19	.	.	PUNCT
gujaf-181	8	1	editorial	editorial	PROPN
gujaf-181	8	2	board	board	NOUN
gujaf-181	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-181	8	4	modu	modu	PROPN
gujaf-181	8	5	kumshe	kumshe	PROPN
gujaf-181	8	6	department	department	PROPN
gujaf-181	8	7	of	of	ADP
gujaf-181	8	8	accounting	accounting	PROPN
gujaf-181	8	9	,	,	PUNCT
gujaf-181	8	10	university	university	NOUN
gujaf-181	8	11	of	of	ADP
gujaf-181	8	12	maiduguri	maiduguri	PROPN
gujaf-181	8	13	,	,	PUNCT
gujaf-181	8	14	borno	borno	PROPN
gujaf-181	8	15	state	state	PROPN
gujaf-181	8	16	.	.	PUNCT
gujaf-181	9	1	prof	prof	PROPN
gujaf-181	9	2	ugochukwu	ugochukwu	PROPN
gujaf-181	9	3	c.	c.	PROPN
gujaf-181	9	4	nzewi	nzewi	VERB
gujaf-181	9	5	department	department	PROPN
gujaf-181	9	6	of	of	ADP
gujaf-181	9	7	accounting	accounting	PROPN
gujaf-181	9	8	,	,	PUNCT
gujaf-181	9	9	paul	paul	PROPN
gujaf-181	9	10	university	university	PROPN
gujaf-181	9	11	awka	awka	NOUN
gujaf-181	9	12	,	,	PUNCT
gujaf-181	9	13	anambra	anambra	PROPN
gujaf-181	9	14	state	state	PROPN
gujaf-181	9	15	.	.	PUNCT
gujaf-181	10	1	prof	prof	PROPN
gujaf-181	10	2	kabir	kabir	PROPN
gujaf-181	10	3	tahir	tahir	PROPN
gujaf-181	10	4	hamid	hamid	PROPN
gujaf-181	10	5	department	department	PROPN
gujaf-181	10	6	of	of	ADP
gujaf-181	10	7	accounting	accounting	PROPN
gujaf-181	10	8	,	,	PUNCT
gujaf-181	10	9	bayero	bayero	PROPN
gujaf-181	10	10	university	university	PROPN
gujaf-181	10	11	,	,	PUNCT
gujaf-181	10	12	kano	kano	PROPN
gujaf-181	10	13	,	,	PUNCT
gujaf-181	10	14	kano	kano	PROPN
gujaf-181	10	15	state	state	PROPN
gujaf-181	10	16	.	.	PUNCT
gujaf-181	11	1	prof	prof	PROPN
gujaf-181	11	2	.	.	PUNCT
gujaf-181	12	1	ekoja	ekoja	PROPN
gujaf-181	12	2	b.	b.	PROPN
gujaf-181	12	3	ekoja	ekoja	PROPN
gujaf-181	12	4	department	department	PROPN
gujaf-181	12	5	of	of	ADP
gujaf-181	12	6	accounting	accounting	PROPN
gujaf-181	12	7	,	,	PUNCT
gujaf-181	12	8	university	university	PROPN
gujaf-181	12	9	of	of	ADP
gujaf-181	12	10	jos	jos	PROPN
gujaf-181	12	11	.	.	PROPN
gujaf-181	12	12	prof	prof	PROPN
gujaf-181	12	13	.	.	PUNCT
gujaf-181	13	1	clifford	clifford	PROPN
gujaf-181	13	2	ofurum	ofurum	PROPN
gujaf-181	13	3	department	department	PROPN
gujaf-181	13	4	of	of	ADP
gujaf-181	13	5	accounting	accounting	PROPN
gujaf-181	13	6	,	,	PUNCT
gujaf-181	13	7	university	university	NOUN
gujaf-181	13	8	of	of	ADP
gujaf-181	13	9	portharcourt	portharcourt	PROPN
gujaf-181	13	10	,	,	PUNCT
gujaf-181	13	11	rivers	river	NOUN
gujaf-181	13	12	state	state	PROPN
gujaf-181	13	13	.	.	PUNCT
gujaf-181	14	1	prof	prof	PROPN
gujaf-181	14	2	.	.	PUNCT
gujaf-181	15	1	ahmad	ahmad	PROPN
gujaf-181	15	2	bello	bello	PROPN
gujaf-181	15	3	dogarawa	dogarawa	PROPN
gujaf-181	15	4	department	department	PROPN
gujaf-181	15	5	of	of	ADP
gujaf-181	15	6	accounting	accounting	NOUN
gujaf-181	15	7	,	,	PUNCT
gujaf-181	15	8	ahmadu	ahmadu	PROPN
gujaf-181	15	9	bello	bello	PROPN
gujaf-181	15	10	university	university	PROPN
gujaf-181	15	11	zaria	zaria	PROPN
gujaf-181	15	12	.	.	PUNCT
gujaf-181	16	1	prof	prof	PROPN
gujaf-181	16	2	.	.	PUNCT
gujaf-181	17	1	yusuf	yusuf	PROPN
gujaf-181	17	2	.	.	PUNCT
gujaf-181	18	1	b.	b.	PROPN
gujaf-181	18	2	rahman	rahman	PROPN
gujaf-181	18	3	department	department	PROPN
gujaf-181	18	4	of	of	ADP
gujaf-181	18	5	accounting	accounting	PROPN
gujaf-181	18	6	,	,	PUNCT
gujaf-181	18	7	lagos	lagos	NOUN
gujaf-181	18	8	state	state	PROPN
gujaf-181	18	9	university	university	PROPN
gujaf-181	18	10	,	,	PUNCT
gujaf-181	18	11	lagos	lago	NOUN
gujaf-181	18	12	stat	stat	PROPN
gujaf-181	18	13	gusau	gusau	PROPN
gujaf-181	18	14	journal	journal	PROPN
gujaf-181	18	15	of	of	ADP
gujaf-181	18	16	accounting	accounting	NOUN
gujaf-181	18	17	and	and	CCONJ
gujaf-181	18	18	finance	finance	NOUN
gujaf-181	18	19	,	,	PUNCT
gujaf-181	18	20	vol	vol	NOUN
gujaf-181	18	21	.	.	PROPN
gujaf-181	19	1	3	3	NUM
gujaf-181	19	2	,	,	PUNCT
gujaf-181	19	3	issue	issue	NOUN
gujaf-181	19	4	3	3	NUM
gujaf-181	19	5	,	,	PUNCT
gujaf-181	19	6	october	october	PROPN
gujaf-181	19	7	,	,	PUNCT
gujaf-181	19	8	2022	2022	NUM
gujaf-181	19	9	iv	iv	NUM
gujaf-181	19	10	prof	prof	NOUN
gujaf-181	19	11	.	.	PUNCT
gujaf-181	20	1	suleiman	suleiman	PROPN
gujaf-181	20	2	a.	a.	PROPN
gujaf-181	20	3	s.	s.	PROPN
gujaf-181	20	4	aruwa	aruwa	PROPN
gujaf-181	20	5	department	department	PROPN
gujaf-181	20	6	of	of	ADP
gujaf-181	20	7	accounting	accounting	PROPN
gujaf-181	20	8	,	,	PUNCT
gujaf-181	20	9	nasarawa	nasarawa	PROPN
gujaf-181	20	10	state	state	PROPN
gujaf-181	20	11	university	university	PROPN
gujaf-181	20	12	,	,	PUNCT
gujaf-181	20	13	keffi	keffi	PROPN
gujaf-181	20	14	,	,	PUNCT
gujaf-181	20	15	nasarawa	nasarawa	PROPN
gujaf-181	20	16	state	state	PROPN
gujaf-181	20	17	.	.	PUNCT
gujaf-181	21	1	prof	prof	PROPN
gujaf-181	21	2	.	.	PUNCT
gujaf-181	22	1	muhammad	muhammad	PROPN
gujaf-181	22	2	junaidu	junaidu	PROPN
gujaf-181	22	3	kurawa	kurawa	PROPN
gujaf-181	22	4	department	department	PROPN
gujaf-181	22	5	of	of	ADP
gujaf-181	22	6	accounting	accounting	PROPN
gujaf-181	22	7	,	,	PUNCT
gujaf-181	22	8	bayero	bayero	PROPN
gujaf-181	22	9	university	university	PROPN
gujaf-181	22	10	kano	kano	PROPN
gujaf-181	22	11	,	,	PUNCT
gujaf-181	22	12	kano	kano	PROPN
gujaf-181	22	13	state	state	PROPN
gujaf-181	22	14	.	.	PUNCT
gujaf-181	23	1	prof	prof	PROPN
gujaf-181	23	2	.	.	PUNCT
gujaf-181	24	1	muhammad	muhammad	PROPN
gujaf-181	24	2	habibu	habibu	ADJ
gujaf-181	24	3	sabari	sabari	PROPN
gujaf-181	24	4	department	department	PROPN
gujaf-181	24	5	of	of	ADP
gujaf-181	24	6	accounting	accounting	NOUN
gujaf-181	24	7	,	,	PUNCT
gujaf-181	24	8	ahmadu	ahmadu	PROPN
gujaf-181	24	9	bello	bello	PROPN
gujaf-181	24	10	university	university	PROPN
gujaf-181	24	11	,	,	PUNCT
gujaf-181	24	12	zaria	zaria	PROPN
gujaf-181	24	13	.	.	PUNCT
gujaf-181	24	14	prof	prof	PROPN
gujaf-181	24	15	.	.	PUNCT
gujaf-181	25	1	okpanachi	okpanachi	PROPN
gujaf-181	25	2	joshua	joshua	PROPN
gujaf-181	25	3	department	department	PROPN
gujaf-181	25	4	of	of	ADP
gujaf-181	25	5	accounting	accounting	NOUN
gujaf-181	25	6	and	and	CCONJ
gujaf-181	25	7	management	management	NOUN
gujaf-181	25	8	,	,	PUNCT
gujaf-181	25	9	nigerian	nigerian	ADJ
gujaf-181	25	10	defence	defence	PROPN
gujaf-181	25	11	academy	academy	PROPN
gujaf-181	25	12	,	,	PUNCT
gujaf-181	25	13	kaduna	kaduna	PROPN
gujaf-181	25	14	.	.	PROPN
gujaf-181	25	15	prof	prof	PROPN
gujaf-181	25	16	.	.	PUNCT
gujaf-181	26	1	hassan	hassan	PROPN
gujaf-181	26	2	ibrahim	ibrahim	PROPN
gujaf-181	26	3	department	department	PROPN
gujaf-181	26	4	of	of	ADP
gujaf-181	26	5	accounting	accounting	PROPN
gujaf-181	26	6	,	,	PUNCT
gujaf-181	26	7	ibb	ibb	NOUN
gujaf-181	26	8	university	university	NOUN
gujaf-181	26	9	,	,	PUNCT
gujaf-181	26	10	lapai	lapai	NOUN
gujaf-181	26	11	,	,	PUNCT
gujaf-181	26	12	niger	niger	NOUN
gujaf-181	26	13	state	state	NOUN
gujaf-181	26	14	.	.	PUNCT
gujaf-181	27	1	prof	prof	PROPN
gujaf-181	27	2	.	.	PUNCT
gujaf-181	28	1	ifeoma	ifeoma	PROPN
gujaf-181	28	2	mary	mary	PROPN
gujaf-181	28	3	okwo	okwo	PROPN
gujaf-181	28	4	department	department	PROPN
gujaf-181	28	5	of	of	ADP
gujaf-181	28	6	accounting	accounting	PROPN
gujaf-181	28	7	,	,	PUNCT
gujaf-181	28	8	enugu	enugu	PROPN
gujaf-181	28	9	state	state	PROPN
gujaf-181	28	10	university	university	PROPN
gujaf-181	28	11	of	of	ADP
gujaf-181	28	12	science	science	NOUN
gujaf-181	28	13	and	and	CCONJ
gujaf-181	28	14	technology	technology	NOUN
gujaf-181	28	15	,	,	PUNCT
gujaf-181	28	16	enugu	enugu	PROPN
gujaf-181	28	17	state	state	PROPN
gujaf-181	28	18	.	.	PUNCT
gujaf-181	29	1	prof	prof	PROPN
gujaf-181	29	2	.	.	PUNCT
gujaf-181	30	1	muhammad	muhammad	PROPN
gujaf-181	30	2	aminu	aminu	PROPN
gujaf-181	30	3	isa	isa	PROPN
gujaf-181	30	4	department	department	PROPN
gujaf-181	30	5	of	of	ADP
gujaf-181	30	6	accounting	accounting	PROPN
gujaf-181	30	7	,	,	PUNCT
gujaf-181	30	8	bayero	bayero	PROPN
gujaf-181	30	9	university	university	PROPN
gujaf-181	30	10	,	,	PUNCT
gujaf-181	30	11	kano	kano	PROPN
gujaf-181	30	12	,	,	PUNCT
gujaf-181	30	13	kano	kano	PROPN
gujaf-181	30	14	state	state	PROPN
gujaf-181	30	15	.	.	PUNCT
gujaf-181	31	1	prof	prof	PROPN
gujaf-181	31	2	.	.	PUNCT
gujaf-181	32	1	ahmadu	ahmadu	PROPN
gujaf-181	32	2	bello	bello	PROPN
gujaf-181	32	3	department	department	PROPN
gujaf-181	32	4	of	of	ADP
gujaf-181	32	5	accounting	accounting	NOUN
gujaf-181	32	6	,	,	PUNCT
gujaf-181	32	7	ahmadu	ahmadu	PROPN
gujaf-181	32	8	bello	bello	PROPN
gujaf-181	32	9	university	university	PROPN
gujaf-181	32	10	,	,	PUNCT
gujaf-181	32	11	zaria	zaria	PROPN
gujaf-181	32	12	.	.	PUNCT
gujaf-181	33	1	prof	prof	PROPN
gujaf-181	33	2	.	.	PUNCT
gujaf-181	34	1	musa	musa	PROPN
gujaf-181	34	2	yelwa	yelwa	PROPN
gujaf-181	34	3	abubakar	abubakar	PROPN
gujaf-181	34	4	department	department	PROPN
gujaf-181	34	5	of	of	ADP
gujaf-181	34	6	accounting	accounting	PROPN
gujaf-181	34	7	,	,	PUNCT
gujaf-181	34	8	usmanu	usmanu	PROPN
gujaf-181	34	9	danfodiyo	danfodiyo	PROPN
gujaf-181	34	10	university	university	PROPN
gujaf-181	34	11	,	,	PUNCT
gujaf-181	34	12	sokoto	sokoto	PROPN
gujaf-181	34	13	state	state	PROPN
gujaf-181	34	14	.	.	PUNCT
gujaf-181	35	1	prof	prof	PROPN
gujaf-181	35	2	.	.	PUNCT
gujaf-181	36	1	salisu	salisu	PROPN
gujaf-181	36	2	abubakar	abubakar	PROPN
gujaf-181	36	3	department	department	PROPN
gujaf-181	36	4	of	of	ADP
gujaf-181	36	5	accounting	accounting	NOUN
gujaf-181	36	6	,	,	PUNCT
gujaf-181	36	7	ahmadu	ahmadu	PROPN
gujaf-181	36	8	bello	bello	PROPN
gujaf-181	36	9	university	university	PROPN
gujaf-181	36	10	zaria	zaria	PROPN
gujaf-181	36	11	,	,	PUNCT
gujaf-181	36	12	kaduna	kaduna	PROPN
gujaf-181	36	13	state	state	PROPN
gujaf-181	36	14	.	.	PUNCT
gujaf-181	37	1	dr	dr	PROPN
gujaf-181	37	2	.	.	PROPN
gujaf-181	37	3	isaq	isaq	PROPN
gujaf-181	37	4	alhaji	alhaji	PROPN
gujaf-181	37	5	samaila	samaila	PROPN
gujaf-181	37	6	department	department	PROPN
gujaf-181	37	7	of	of	ADP
gujaf-181	37	8	accounting	accounting	PROPN
gujaf-181	37	9	,	,	PUNCT
gujaf-181	37	10	bayero	bayero	PROPN
gujaf-181	37	11	university	university	NOUN
gujaf-181	37	12	,	,	PUNCT
gujaf-181	37	13	kano	kano	PROPN
gujaf-181	37	14	state	state	PROPN
gujaf-181	37	15	.	.	PUNCT
gujaf-181	38	1	prof	prof	PROPN
gujaf-181	38	2	.	.	PUNCT
gujaf-181	39	1	fatima	fatima	PROPN
gujaf-181	39	2	alfa	alfa	PROPN
gujaf-181	39	3	department	department	PROPN
gujaf-181	39	4	of	of	ADP
gujaf-181	39	5	accounting	accounting	PROPN
gujaf-181	39	6	,	,	PUNCT
gujaf-181	39	7	university	university	NOUN
gujaf-181	39	8	of	of	ADP
gujaf-181	39	9	maiduguri	maiduguri	PROPN
gujaf-181	39	10	,	,	PUNCT
gujaf-181	39	11	borno	borno	PROPN
gujaf-181	39	12	state	state	PROPN
gujaf-181	39	13	.	.	PUNCT
gujaf-181	40	1	gusau	gusau	PROPN
gujaf-181	40	2	journal	journal	PROPN
gujaf-181	40	3	of	of	ADP
gujaf-181	40	4	accounting	accounting	NOUN
gujaf-181	40	5	and	and	CCONJ
gujaf-181	40	6	finance	finance	NOUN
gujaf-181	40	7	,	,	PUNCT
gujaf-181	40	8	vol	vol	NOUN
gujaf-181	40	9	.	.	PROPN
gujaf-181	40	10	3	3	NUM
gujaf-181	40	11	,	,	PUNCT
gujaf-181	40	12	issue	issue	NOUN
gujaf-181	40	13	3	3	NUM
gujaf-181	40	14	,	,	PUNCT
gujaf-181	40	15	october	october	PROPN
gujaf-181	40	16	,	,	PUNCT
gujaf-181	40	17	2022	2022	NUM
gujaf-181	40	18	v	v	ADP
gujaf-181	40	19	dr	dr	PROPN
gujaf-181	40	20	.	.	PROPN
gujaf-181	40	21	sunusi	sunusi	PROPN
gujaf-181	40	22	sa'ad	sa'ad	PROPN
gujaf-181	40	23	ahmad	ahmad	PROPN
gujaf-181	40	24	department	department	PROPN
gujaf-181	40	25	of	of	ADP
gujaf-181	40	26	accounting	accounting	PROPN
gujaf-181	40	27	,	,	PUNCT
gujaf-181	40	28	federal	federal	ADJ
gujaf-181	40	29	university	university	NOUN
gujaf-181	40	30	dutse	dutse	NOUN
gujaf-181	40	31	,	,	PUNCT
gujaf-181	40	32	jigawa	jigawa	PROPN
gujaf-181	40	33	state	state	PROPN
gujaf-181	40	34	.	.	PUNCT
gujaf-181	41	1	dr	dr	PROPN
gujaf-181	41	2	.	.	PROPN
gujaf-181	41	3	nasiru	nasiru	PROPN
gujaf-181	41	4	a.	a.	PROPN
gujaf-181	41	5	ka’oje	ka’oje	PROPN
gujaf-181	41	6	department	department	PROPN
gujaf-181	41	7	of	of	ADP
gujaf-181	41	8	accounting	accounting	PROPN
gujaf-181	41	9	,	,	PUNCT
gujaf-181	41	10	usmanu	usmanu	PROPN
gujaf-181	41	11	danfodiyo	danfodiyo	PROPN
gujaf-181	41	12	university	university	PROPN
gujaf-181	41	13	sokoto	sokoto	PROPN
gujaf-181	41	14	state	state	PROPN
gujaf-181	41	15	.	.	PUNCT
gujaf-181	42	1	dr	dr	PROPN
gujaf-181	42	2	.	.	PROPN
gujaf-181	42	3	aminu	aminu	PROPN
gujaf-181	42	4	abdullahi	abdullahi	PROPN
gujaf-181	42	5	department	department	PROPN
gujaf-181	42	6	of	of	ADP
gujaf-181	42	7	accounting	accounting	PROPN
gujaf-181	42	8	,	,	PUNCT
gujaf-181	42	9	usmanu	usmanu	PROPN
gujaf-181	42	10	danfodiyo	danfodiyo	PROPN
gujaf-181	42	11	university	university	PROPN
gujaf-181	42	12	sokoto	sokoto	PROPN
gujaf-181	42	13	,	,	PUNCT
gujaf-181	42	14	state	state	PROPN
gujaf-181	42	15	.	.	PUNCT
gujaf-181	43	1	dr	dr	PROPN
gujaf-181	43	2	.	.	PROPN
gujaf-181	43	3	onipe	onipe	PROPN
gujaf-181	43	4	adebenege	adebenege	PROPN
gujaf-181	43	5	yahaya	yahaya	PROPN
gujaf-181	43	6	department	department	PROPN
gujaf-181	43	7	of	of	ADP
gujaf-181	43	8	accounting	accounting	PROPN
gujaf-181	43	9	,	,	PUNCT
gujaf-181	43	10	nigerian	nigerian	ADJ
gujaf-181	43	11	defence	defence	PROPN
gujaf-181	43	12	academy	academy	PROPN
gujaf-181	43	13	,	,	PUNCT
gujaf-181	43	14	kaduna	kaduna	PROPN
gujaf-181	43	15	state	state	PROPN
gujaf-181	43	16	.	.	PUNCT
gujaf-181	44	1	dr	dr	PROPN
gujaf-181	44	2	.	.	PROPN
gujaf-181	44	3	saidu	saidu	PROPN
gujaf-181	44	4	adamu	adamu	PROPN
gujaf-181	44	5	department	department	PROPN
gujaf-181	44	6	of	of	ADP
gujaf-181	44	7	accounting	accounting	PROPN
gujaf-181	44	8	,	,	PUNCT
gujaf-181	44	9	federal	federal	ADJ
gujaf-181	44	10	university	university	PROPN
gujaf-181	44	11	of	of	ADP
gujaf-181	44	12	kashere	kashere	PROPN
gujaf-181	44	13	,	,	PUNCT
gujaf-181	44	14	gombe	gombe	ADJ
gujaf-181	44	15	state	state	NOUN
gujaf-181	44	16	.	.	PUNCT
gujaf-181	45	1	dr	dr	PROPN
gujaf-181	45	2	.	.	PROPN
gujaf-181	45	3	nasiru	nasiru	PROPN
gujaf-181	45	4	yunusa	yunusa	PROPN
gujaf-181	45	5	department	department	PROPN
gujaf-181	45	6	of	of	ADP
gujaf-181	45	7	accounting	accounting	NOUN
gujaf-181	45	8	,	,	PUNCT
gujaf-181	45	9	ahmadu	ahmadu	PROPN
gujaf-181	45	10	bello	bello	PROPN
gujaf-181	45	11	university	university	PROPN
gujaf-181	45	12	zaria	zaria	PROPN
gujaf-181	45	13	.	.	PUNCT
gujaf-181	46	1	dr	dr	PROPN
gujaf-181	46	2	.	.	PROPN
gujaf-181	46	3	aisha	aisha	PROPN
gujaf-181	46	4	nuhu	nuhu	PROPN
gujaf-181	46	5	muhammad	muhammad	PROPN
gujaf-181	46	6	department	department	PROPN
gujaf-181	46	7	of	of	ADP
gujaf-181	46	8	accounting	accounting	PROPN
gujaf-181	46	9	,	,	PUNCT
gujaf-181	46	10	ahmadu	ahmadu	PROPN
gujaf-181	46	11	bello	bello	PROPN
gujaf-181	46	12	university	university	PROPN
gujaf-181	46	13	zaria	zaria	PROPN
gujaf-181	46	14	.	.	PUNCT
gujaf-181	47	1	dr	dr	PROPN
gujaf-181	47	2	.	.	PROPN
gujaf-181	47	3	lawal	lawal	PROPN
gujaf-181	47	4	muhammad	muhammad	PROPN
gujaf-181	47	5	department	department	PROPN
gujaf-181	47	6	of	of	ADP
gujaf-181	47	7	accounting	accounting	PROPN
gujaf-181	47	8	,	,	PUNCT
gujaf-181	47	9	ahmadu	ahmadu	PROPN
gujaf-181	47	10	bello	bello	PROPN
gujaf-181	47	11	university	university	PROPN
gujaf-181	47	12	zaria	zaria	PROPN
gujaf-181	47	13	.	.	PUNCT
gujaf-181	48	1	dr	dr	PROPN
gujaf-181	48	2	.	.	PROPN
gujaf-181	48	3	farouk	farouk	PROPN
gujaf-181	48	4	adeiza	adeiza	PROPN
gujaf-181	48	5	school	school	PROPN
gujaf-181	48	6	of	of	ADP
gujaf-181	48	7	business	business	NOUN
gujaf-181	48	8	and	and	CCONJ
gujaf-181	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-181	48	10	,	,	PUNCT
gujaf-181	48	11	american	american	PROPN
gujaf-181	48	12	university	university	PROPN
gujaf-181	48	13	of	of	ADP
gujaf-181	48	14	nigeria	nigeria	PROPN
gujaf-181	48	15	,	,	PUNCT
gujaf-181	48	16	yola	yola	PROPN
gujaf-181	48	17	.	.	PUNCT
gujaf-181	49	1	dr	dr	PROPN
gujaf-181	49	2	.	.	PROPN
gujaf-181	49	3	bashir	bashir	PROPN
gujaf-181	49	4	umar	umar	PROPN
gujaf-181	49	5	farouk	farouk	PROPN
gujaf-181	49	6	department	department	PROPN
gujaf-181	49	7	of	of	ADP
gujaf-181	49	8	economics	economic	NOUN
gujaf-181	49	9	,	,	PUNCT
gujaf-181	49	10	federal	federal	ADJ
gujaf-181	49	11	university	university	NOUN
gujaf-181	49	12	gusau	gusau	PROPN
gujaf-181	49	13	,	,	PUNCT
gujaf-181	49	14	zamfara	zamfara	PROPN
gujaf-181	49	15	state	state	PROPN
gujaf-181	49	16	.	.	PUNCT
gujaf-181	50	1	dr	dr	PROPN
gujaf-181	50	2	emmanuel	emmanuel	PROPN
gujaf-181	50	3	omokhuale	omokhuale	PROPN
gujaf-181	50	4	department	department	PROPN
gujaf-181	50	5	of	of	ADP
gujaf-181	50	6	mathematics	mathematics	PROPN
gujaf-181	50	7	,	,	PUNCT
gujaf-181	50	8	federal	federal	ADJ
gujaf-181	50	9	university	university	NOUN
gujaf-181	50	10	gusau	gusau	NOUN
gujaf-181	50	11	,	,	PUNCT
gujaf-181	50	12	zamfara	zamfara	PROPN
gujaf-181	50	13	.	.	PUNCT
gujaf-181	51	1	state	state	PROPN
gujaf-181	51	2	gusau	gusau	PROPN
gujaf-181	51	3	journal	journal	PROPN
gujaf-181	51	4	of	of	ADP
gujaf-181	51	5	accounting	accounting	NOUN
gujaf-181	51	6	and	and	CCONJ
gujaf-181	51	7	finance	finance	NOUN
gujaf-181	51	8	,	,	PUNCT
gujaf-181	51	9	vol	vol	NOUN
gujaf-181	51	10	.	.	PROPN
gujaf-181	51	11	3	3	NUM
gujaf-181	51	12	,	,	PUNCT
gujaf-181	51	13	issue	issue	NOUN
gujaf-181	51	14	3	3	NUM
gujaf-181	51	15	,	,	PUNCT
gujaf-181	51	16	october	october	PROPN
gujaf-181	51	17	,	,	PUNCT
gujaf-181	51	18	2022	2022	NUM
gujaf-181	51	19	vi	vi	PROPN
gujaf-181	51	20	advisory	advisory	NOUN
gujaf-181	51	21	board	board	NOUN
gujaf-181	51	22	members	member	NOUN
gujaf-181	51	23	prof	prof	PROPN
gujaf-181	51	24	.	.	PUNCT
gujaf-181	52	1	kabiru	kabiru	PROPN
gujaf-181	52	2	isah	isah	PROPN
gujaf-181	52	3	dandago	dandago	PROPN
gujaf-181	52	4	,	,	PUNCT
gujaf-181	52	5	bayero	bayero	PROPN
gujaf-181	52	6	university	university	PROPN
gujaf-181	52	7	kano	kano	PROPN
gujaf-181	52	8	,	,	PUNCT
gujaf-181	52	9	kano	kano	PROPN
gujaf-181	52	10	state	state	PROPN
gujaf-181	52	11	.	.	PUNCT
gujaf-181	53	1	prof	prof	PROPN
gujaf-181	53	2	a	a	DET
gujaf-181	53	3	m	m	NOUN
gujaf-181	53	4	bashir	bashir	NOUN
gujaf-181	53	5	,	,	PUNCT
gujaf-181	53	6	usmanu	usmanu	PROPN
gujaf-181	53	7	danfodiyo	danfodiyo	PROPN
gujaf-181	53	8	university	university	PROPN
gujaf-181	53	9	sokoto	sokoto	PROPN
gujaf-181	53	10	,	,	PUNCT
gujaf-181	53	11	sokoto	sokoto	PROPN
gujaf-181	53	12	state	state	PROPN
gujaf-181	53	13	.	.	PUNCT
gujaf-181	54	1	prof	prof	PROPN
gujaf-181	54	2	.	.	PUNCT
gujaf-181	55	1	muhammad	muhammad	PROPN
gujaf-181	55	2	tanko	tanko	PROPN
gujaf-181	55	3	,	,	PUNCT
gujaf-181	55	4	kaduna	kaduna	PROPN
gujaf-181	55	5	state	state	PROPN
gujaf-181	55	6	university	university	PROPN
gujaf-181	55	7	,	,	PUNCT
gujaf-181	55	8	kaduna	kaduna	PROPN
gujaf-181	55	9	.	.	PROPN
gujaf-181	55	10	prof	prof	PROPN
gujaf-181	55	11	.	.	PUNCT
gujaf-181	55	12	bayero	bayero	PROPN
gujaf-181	56	1	a	a	DET
gujaf-181	56	2	m	m	NOUN
gujaf-181	56	3	sabir	sabir	NOUN
gujaf-181	56	4	,	,	PUNCT
gujaf-181	56	5	usmanu	usmanu	PROPN
gujaf-181	56	6	danfodiyo	danfodiyo	PROPN
gujaf-181	56	7	university	university	PROPN
gujaf-181	56	8	sokoto	sokoto	PROPN
gujaf-181	56	9	,	,	PUNCT
gujaf-181	56	10	sokoto	sokoto	PROPN
gujaf-181	56	11	state	state	PROPN
gujaf-181	56	12	.	.	PUNCT
gujaf-181	57	1	prof	prof	PROPN
gujaf-181	57	2	.	.	PUNCT
gujaf-181	58	1	aliyu	aliyu	PROPN
gujaf-181	58	2	sulaiman	sulaiman	PROPN
gujaf-181	58	3	kantudu	kantudu	PROPN
gujaf-181	58	4	,	,	PUNCT
gujaf-181	58	5	bayero	bayero	PROPN
gujaf-181	58	6	university	university	PROPN
gujaf-181	58	7	kano	kano	PROPN
gujaf-181	58	8	,	,	PUNCT
gujaf-181	58	9	kano	kano	PROPN
gujaf-181	58	10	state	state	PROPN
gujaf-181	58	11	.	.	PUNCT
gujaf-181	59	1	editorial	editorial	PROPN
gujaf-181	59	2	secretary	secretary	PROPN
gujaf-181	59	3	usman	usman	PROPN
gujaf-181	59	4	muhammad	muhammad	PROPN
gujaf-181	59	5	adam	adam	PROPN
gujaf-181	59	6	department	department	PROPN
gujaf-181	59	7	of	of	ADP
gujaf-181	59	8	accounting	accounting	NOUN
gujaf-181	59	9	and	and	CCONJ
gujaf-181	59	10	finance	finance	NOUN
gujaf-181	59	11	,	,	PUNCT
gujaf-181	59	12	federal	federal	ADJ
gujaf-181	59	13	university	university	NOUN
gujaf-181	59	14	gusau	gusau	PROPN
gujaf-181	59	15	,	,	PUNCT
gujaf-181	59	16	zamfara	zamfara	PROPN
gujaf-181	59	17	state	state	PROPN
gujaf-181	59	18	.	.	PUNCT
gujaf-181	60	1	gusau	gusau	PROPN
gujaf-181	60	2	journal	journal	PROPN
gujaf-181	60	3	of	of	ADP
gujaf-181	60	4	accounting	accounting	NOUN
gujaf-181	60	5	and	and	CCONJ
gujaf-181	60	6	finance	finance	NOUN
gujaf-181	60	7	,	,	PUNCT
gujaf-181	60	8	vol	vol	NOUN
gujaf-181	60	9	.	.	PROPN
gujaf-181	60	10	3	3	NUM
gujaf-181	60	11	,	,	PUNCT
gujaf-181	60	12	issue	issue	NOUN
gujaf-181	60	13	3	3	NUM
gujaf-181	60	14	,	,	PUNCT
gujaf-181	60	15	october	october	PROPN
gujaf-181	60	16	,	,	PUNCT
gujaf-181	60	17	2022	2022	NUM
gujaf-181	60	18	vii	vii	PROPN
gujaf-181	60	19	call	call	NOUN
gujaf-181	60	20	for	for	ADP
gujaf-181	60	21	papers	paper	NOUN
gujaf-181	60	22	the	the	DET
gujaf-181	60	23	editorial	editorial	ADJ
gujaf-181	60	24	board	board	NOUN
gujaf-181	60	25	of	of	ADP
gujaf-181	60	26	gusau	gusau	PROPN
gujaf-181	60	27	journal	journal	PROPN
gujaf-181	60	28	of	of	ADP
gujaf-181	60	29	accounting	accounting	NOUN
gujaf-181	60	30	and	and	CCONJ
gujaf-181	60	31	finance	finance	NOUN
gujaf-181	60	32	(	(	PUNCT
gujaf-181	60	33	gujaf	gujaf	NOUN
gujaf-181	60	34	)	)	PUNCT
gujaf-181	60	35	is	be	AUX
gujaf-181	60	36	hereby	hereby	ADV
gujaf-181	60	37	inviting	invite	VERB
gujaf-181	60	38	authors	author	NOUN
gujaf-181	60	39	to	to	PART
gujaf-181	60	40	submit	submit	VERB
gujaf-181	60	41	their	their	PRON
gujaf-181	60	42	unpublished	unpublished	ADJ
gujaf-181	60	43	manuscript	manuscript	NOUN
gujaf-181	60	44	for	for	ADP
gujaf-181	60	45	publication	publication	NOUN
gujaf-181	60	46	.	.	PUNCT
gujaf-181	61	1	the	the	DET
gujaf-181	61	2	journal	journal	NOUN
gujaf-181	61	3	is	be	AUX
gujaf-181	61	4	published	publish	VERB
gujaf-181	61	5	in	in	ADP
gujaf-181	61	6	two	two	NUM
gujaf-181	61	7	issues	issue	NOUN
gujaf-181	61	8	of	of	ADP
gujaf-181	61	9	april	april	PROPN
gujaf-181	61	10	and	and	CCONJ
gujaf-181	61	11	october	october	PROPN
gujaf-181	61	12	annually	annually	ADV
gujaf-181	61	13	.	.	PUNCT
gujaf-181	62	1	gujaf	gujaf	NOUN
gujaf-181	62	2	is	be	AUX
gujaf-181	62	3	a	a	DET
gujaf-181	62	4	double	double	ADJ
gujaf-181	62	5	-	-	PUNCT
gujaf-181	62	6	blind	blind	ADJ
gujaf-181	62	7	peer	peer	NOUN
gujaf-181	62	8	reviewed	review	VERB
gujaf-181	62	9	journal	journal	NOUN
gujaf-181	62	10	published	publish	VERB
gujaf-181	62	11	by	by	ADP
gujaf-181	62	12	the	the	DET
gujaf-181	62	13	department	department	NOUN
gujaf-181	62	14	of	of	ADP
gujaf-181	62	15	accounting	accounting	NOUN
gujaf-181	62	16	and	and	CCONJ
gujaf-181	62	17	finance	finance	NOUN
gujaf-181	62	18	,	,	PUNCT
gujaf-181	62	19	faculty	faculty	NOUN
gujaf-181	62	20	of	of	ADP
gujaf-181	62	21	management	management	NOUN
gujaf-181	62	22	and	and	CCONJ
gujaf-181	62	23	social	social	ADJ
gujaf-181	62	24	sciences	science	NOUN
gujaf-181	62	25	,	,	PUNCT
gujaf-181	62	26	federal	federal	ADJ
gujaf-181	62	27	university	university	NOUN
gujaf-181	62	28	gusau	gusau	NOUN
gujaf-181	62	29	,	,	PUNCT
gujaf-181	62	30	zamfara	zamfara	PROPN
gujaf-181	62	31	state	state	PROPN
gujaf-181	62	32	nigeria	nigeria	PROPN
gujaf-181	62	33	the	the	DET
gujaf-181	62	34	journal	journal	PROPN
gujaf-181	62	35	accepts	accept	VERB
gujaf-181	62	36	papers	paper	NOUN
gujaf-181	62	37	in	in	ADP
gujaf-181	62	38	all	all	DET
gujaf-181	62	39	areas	area	NOUN
gujaf-181	62	40	of	of	ADP
gujaf-181	62	41	accounting	accounting	NOUN
gujaf-181	62	42	and	and	CCONJ
gujaf-181	62	43	finance	finance	NOUN
gujaf-181	62	44	for	for	ADP
gujaf-181	62	45	publication	publication	NOUN
gujaf-181	62	46	which	which	PRON
gujaf-181	62	47	include	include	VERB
gujaf-181	62	48	:	:	PUNCT
gujaf-181	62	49	accounting	accounting	NOUN
gujaf-181	62	50	standards	standard	NOUN
gujaf-181	62	51	,	,	PUNCT
gujaf-181	62	52	accounting	account	VERB
gujaf-181	62	53	information	information	NOUN
gujaf-181	62	54	system	system	NOUN
gujaf-181	62	55	,	,	PUNCT
gujaf-181	62	56	financial	financial	ADJ
gujaf-181	62	57	reporting	reporting	NOUN
gujaf-181	62	58	,	,	PUNCT
gujaf-181	62	59	earnings	earning	NOUN
gujaf-181	62	60	management	management	NOUN
gujaf-181	62	61	,	,	PUNCT
gujaf-181	62	62	,	,	PUNCT
gujaf-181	62	63	auditing	auditing	NOUN
gujaf-181	62	64	and	and	CCONJ
gujaf-181	62	65	investigation	investigation	NOUN
gujaf-181	62	66	,	,	PUNCT
gujaf-181	62	67	auditing	auditing	NOUN
gujaf-181	62	68	and	and	CCONJ
gujaf-181	62	69	standards	standard	NOUN
gujaf-181	62	70	,	,	PUNCT
gujaf-181	62	71	public	public	ADJ
gujaf-181	62	72	sector	sector	NOUN
gujaf-181	62	73	accounting	accounting	NOUN
gujaf-181	62	74	and	and	CCONJ
gujaf-181	62	75	auditing	auditing	NOUN
gujaf-181	62	76	,	,	PUNCT
gujaf-181	62	77	taxation	taxation	NOUN
gujaf-181	62	78	and	and	CCONJ
gujaf-181	62	79	revenue	revenue	NOUN
gujaf-181	62	80	administration	administration	NOUN
gujaf-181	62	81	,	,	PUNCT
gujaf-181	62	82	corporate	corporate	ADJ
gujaf-181	62	83	governance	governance	NOUN
gujaf-181	62	84	issues	issue	NOUN
gujaf-181	62	85	,	,	PUNCT
gujaf-181	62	86	corporate	corporate	ADJ
gujaf-181	62	87	social	social	ADJ
gujaf-181	62	88	responsibility	responsibility	NOUN
gujaf-181	62	89	,	,	PUNCT
gujaf-181	62	90	sustainability	sustainability	NOUN
gujaf-181	62	91	and	and	CCONJ
gujaf-181	62	92	environmental	environmental	ADJ
gujaf-181	62	93	reporting	reporting	NOUN
gujaf-181	62	94	issue	issue	NOUN
gujaf-181	62	95	,	,	PUNCT
gujaf-181	62	96	information	information	NOUN
gujaf-181	62	97	and	and	CCONJ
gujaf-181	62	98	communication	communication	NOUN
gujaf-181	62	99	technology	technology	NOUN
gujaf-181	62	100	issues	issue	NOUN
gujaf-181	62	101	,	,	PUNCT
gujaf-181	62	102	bankruptcy	bankruptcy	NOUN
gujaf-181	62	103	prediction	prediction	NOUN
gujaf-181	62	104	,	,	PUNCT
gujaf-181	62	105	corporate	corporate	ADJ
gujaf-181	62	106	finance	finance	NOUN
gujaf-181	62	107	,	,	PUNCT
gujaf-181	62	108	personal	personal	ADJ
gujaf-181	62	109	finance	finance	NOUN
gujaf-181	62	110	,	,	PUNCT
gujaf-181	62	111	merger	merger	NOUN
gujaf-181	62	112	and	and	CCONJ
gujaf-181	62	113	acquisitions	acquisition	NOUN
gujaf-181	62	114	,	,	PUNCT
gujaf-181	62	115	capital	capital	NOUN
gujaf-181	62	116	structure	structure	NOUN
gujaf-181	62	117	,	,	PUNCT
gujaf-181	62	118	working	work	VERB
gujaf-181	62	119	capital	capital	NOUN
gujaf-181	62	120	management	management	NOUN
gujaf-181	62	121	,	,	PUNCT
gujaf-181	62	122	enterprises	enterprise	NOUN
gujaf-181	62	123	risk	risk	NOUN
gujaf-181	62	124	management	management	NOUN
gujaf-181	62	125	,	,	PUNCT
gujaf-181	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-181	62	127	,	,	PUNCT
gujaf-181	62	128	international	international	ADJ
gujaf-181	62	129	business	business	NOUN
gujaf-181	62	130	accounting	accounting	NOUN
gujaf-181	62	131	and	and	CCONJ
gujaf-181	62	132	finance	finance	NOUN
gujaf-181	62	133	,	,	PUNCT
gujaf-181	62	134	banking	banking	NOUN
gujaf-181	62	135	crises	crisis	NOUN
gujaf-181	62	136	,	,	PUNCT
gujaf-181	62	137	bank	bank	NOUN
gujaf-181	62	138	’s	’s	PART
gujaf-181	62	139	profitability	profitability	NOUN
gujaf-181	62	140	,	,	PUNCT
gujaf-181	62	141	risk	risk	NOUN
gujaf-181	62	142	and	and	CCONJ
gujaf-181	62	143	insurance	insurance	NOUN
gujaf-181	62	144	issue	issue	NOUN
gujaf-181	62	145	,	,	PUNCT
gujaf-181	62	146	islamic	islamic	ADJ
gujaf-181	62	147	finance	finance	NOUN
gujaf-181	62	148	,	,	PUNCT
gujaf-181	62	149	conventional	conventional	ADJ
gujaf-181	62	150	and	and	CCONJ
gujaf-181	62	151	islamic	islamic	ADJ
gujaf-181	62	152	banks	bank	NOUN
gujaf-181	62	153	and	and	CCONJ
gujaf-181	62	154	so	so	ADV
gujaf-181	62	155	forth	forth	ADV
gujaf-181	62	156	.	.	PUNCT
gujaf-181	63	1	guidelines	guideline	NOUN
gujaf-181	63	2	for	for	ADP
gujaf-181	63	3	submission	submission	NOUN
gujaf-181	63	4	and	and	CCONJ
gujaf-181	63	5	manuscript	manuscript	NOUN
gujaf-181	63	6	format	format	VERB
gujaf-181	63	7	the	the	DET
gujaf-181	63	8	submission	submission	NOUN
gujaf-181	63	9	language	language	NOUN
gujaf-181	63	10	is	be	AUX
gujaf-181	63	11	english	english	PROPN
gujaf-181	63	12	and	and	CCONJ
gujaf-181	63	13	must	must	AUX
gujaf-181	63	14	be	be	AUX
gujaf-181	63	15	a	a	DET
gujaf-181	63	16	well	well	ADV
gujaf-181	63	17	-	-	PUNCT
gujaf-181	63	18	researched	research	VERB
gujaf-181	63	19	original	original	ADJ
gujaf-181	63	20	manuscript	manuscript	NOUN
gujaf-181	63	21	that	that	PRON
gujaf-181	63	22	has	have	AUX
gujaf-181	63	23	not	not	PART
gujaf-181	63	24	previously	previously	ADV
gujaf-181	63	25	been	be	AUX
gujaf-181	63	26	submitted	submit	VERB
gujaf-181	63	27	elsewhere	elsewhere	ADV
gujaf-181	63	28	for	for	ADP
gujaf-181	63	29	publication	publication	NOUN
gujaf-181	63	30	.	.	PUNCT
gujaf-181	64	1	the	the	DET
gujaf-181	64	2	paper	paper	NOUN
gujaf-181	64	3	should	should	AUX
gujaf-181	64	4	not	not	PART
gujaf-181	64	5	exceed	exceed	VERB
gujaf-181	64	6	more	more	ADJ
gujaf-181	64	7	than	than	ADP
gujaf-181	64	8	15	15	NUM
gujaf-181	64	9	pages	page	NOUN
gujaf-181	64	10	on	on	ADP
gujaf-181	64	11	a4	a4	NOUN
gujaf-181	64	12	type	type	NOUN
gujaf-181	64	13	paper	paper	NOUN
gujaf-181	64	14	in	in	ADP
gujaf-181	64	15	ms	ms	ADJ
gujaf-181	64	16	-	-	PUNCT
gujaf-181	64	17	word	word	NOUN
gujaf-181	64	18	format	format	NOUN
gujaf-181	64	19	,	,	PUNCT
gujaf-181	64	20	1.5	1.5	NUM
gujaf-181	64	21	-	-	PUNCT
gujaf-181	64	22	line	line	NOUN
gujaf-181	64	23	spacing	spacing	NOUN
gujaf-181	64	24	,	,	PUNCT
gujaf-181	64	25	12	12	NUM
gujaf-181	64	26	font	font	NOUN
gujaf-181	64	27	size	size	NOUN
gujaf-181	64	28	in	in	ADP
gujaf-181	64	29	times	time	NOUN
gujaf-181	64	30	new	new	ADJ
gujaf-181	64	31	roman	roman	NOUN
gujaf-181	64	32	.	.	PUNCT
gujaf-181	65	1	manuscript	manuscript	NOUN
gujaf-181	65	2	should	should	AUX
gujaf-181	65	3	be	be	AUX
gujaf-181	65	4	tested	test	VERB
gujaf-181	65	5	for	for	ADP
gujaf-181	65	6	plagiarism	plagiarism	NOUN
gujaf-181	65	7	before	before	ADP
gujaf-181	65	8	submission	submission	NOUN
gujaf-181	65	9	,	,	PUNCT
gujaf-181	65	10	as	as	SCONJ
gujaf-181	65	11	the	the	DET
gujaf-181	65	12	maximum	maximum	ADJ
gujaf-181	65	13	similarity	similarity	NOUN
gujaf-181	65	14	index	index	NOUN
gujaf-181	65	15	acceptable	acceptable	ADJ
gujaf-181	65	16	by	by	ADP
gujaf-181	65	17	gujaf	gujaf	NOUN
gujaf-181	65	18	is	be	AUX
gujaf-181	65	19	25	25	NUM
gujaf-181	65	20	percent	percent	NOUN
gujaf-181	65	21	.	.	PUNCT
gujaf-181	66	1	furthermore	furthermore	ADV
gujaf-181	66	2	,	,	PUNCT
gujaf-181	66	3	the	the	DET
gujaf-181	66	4	length	length	NOUN
gujaf-181	66	5	of	of	ADP
gujaf-181	66	6	a	a	DET
gujaf-181	66	7	complete	complete	ADJ
gujaf-181	66	8	article	article	NOUN
gujaf-181	66	9	should	should	AUX
gujaf-181	66	10	not	not	PART
gujaf-181	66	11	exceed	exceed	VERB
gujaf-181	66	12	5000	5000	NUM
gujaf-181	66	13	words	word	NOUN
gujaf-181	66	14	including	include	VERB
gujaf-181	66	15	an	an	DET
gujaf-181	66	16	abstract	abstract	NOUN
gujaf-181	66	17	of	of	ADP
gujaf-181	66	18	not	not	PART
gujaf-181	66	19	more	more	ADJ
gujaf-181	66	20	than	than	ADP
gujaf-181	66	21	250	250	NUM
gujaf-181	66	22	words	word	NOUN
gujaf-181	66	23	with	with	ADP
gujaf-181	66	24	a	a	DET
gujaf-181	66	25	minimum	minimum	NOUN
gujaf-181	66	26	of	of	ADP
gujaf-181	66	27	four	four	NUM
gujaf-181	66	28	key	key	ADJ
gujaf-181	66	29	words	word	NOUN
gujaf-181	66	30	immediately	immediately	ADV
gujaf-181	66	31	after	after	ADP
gujaf-181	66	32	the	the	DET
gujaf-181	66	33	abstract	abstract	NOUN
gujaf-181	66	34	.	.	PUNCT
gujaf-181	67	1	all	all	DET
gujaf-181	67	2	references	reference	NOUN
gujaf-181	67	3	including	include	VERB
gujaf-181	67	4	in	in	ADP
gujaf-181	67	5	text	text	NOUN
gujaf-181	67	6	citation	citation	NOUN
gujaf-181	67	7	and	and	CCONJ
gujaf-181	67	8	reference	reference	NOUN
gujaf-181	67	9	list	list	NOUN
gujaf-181	67	10	,	,	PUNCT
gujaf-181	67	11	tables	table	NOUN
gujaf-181	67	12	and	and	CCONJ
gujaf-181	67	13	figures	figure	NOUN
gujaf-181	67	14	should	should	AUX
gujaf-181	67	15	be	be	AUX
gujaf-181	67	16	in	in	ADP
gujaf-181	67	17	line	line	NOUN
gujaf-181	67	18	with	with	ADP
gujaf-181	67	19	apa	apa	PROPN
gujaf-181	67	20	7th	7th	PROPN
gujaf-181	67	21	edition	edition	NOUN
gujaf-181	67	22	publication	publication	NOUN
gujaf-181	67	23	manual	manual	NOUN
gujaf-181	67	24	.	.	PUNCT
gujaf-181	68	1	finally	finally	ADV
gujaf-181	68	2	,	,	PUNCT
gujaf-181	68	3	manuscript	manuscript	NOUN
gujaf-181	68	4	should	should	AUX
gujaf-181	68	5	be	be	AUX
gujaf-181	68	6	send	send	VERB
gujaf-181	68	7	to	to	ADP
gujaf-181	68	8	our	our	PRON
gujaf-181	68	9	email	email	NOUN
gujaf-181	68	10	address	address	NOUN
gujaf-181	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-181	68	12	and	and	CCONJ
gujaf-181	68	13	a	a	DET
gujaf-181	68	14	copy	copy	NOUN
gujaf-181	68	15	to	to	ADP
gujaf-181	68	16	our	our	PRON
gujaf-181	68	17	website	website	NOUN
gujaf-181	68	18	on	on	ADP
gujaf-181	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-181	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-181	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-181	69	2	gusau	gusau	ADJ
gujaf-181	69	3	journal	journal	NOUN
gujaf-181	69	4	of	of	ADP
gujaf-181	69	5	accounting	accounting	NOUN
gujaf-181	69	6	and	and	CCONJ
gujaf-181	69	7	finance	finance	NOUN
gujaf-181	69	8	,	,	PUNCT
gujaf-181	69	9	vol	vol	NOUN
gujaf-181	69	10	.	.	PROPN
gujaf-181	69	11	3	3	NUM
gujaf-181	69	12	,	,	PUNCT
gujaf-181	69	13	issue	issue	NOUN
gujaf-181	69	14	3	3	NUM
gujaf-181	69	15	,	,	PUNCT
gujaf-181	69	16	october	october	PROPN
gujaf-181	69	17	,	,	PUNCT
gujaf-181	69	18	2022	2022	NUM
gujaf-181	69	19	viii	viii	ADJ
gujaf-181	69	20	publication	publication	NOUN
gujaf-181	69	21	procedure	procedure	NOUN
gujaf-181	69	22	after	after	ADP
gujaf-181	69	23	receiving	receive	VERB
gujaf-181	69	24	a	a	DET
gujaf-181	69	25	manuscript	manuscript	NOUN
gujaf-181	69	26	that	that	PRON
gujaf-181	69	27	is	be	AUX
gujaf-181	69	28	within	within	ADP
gujaf-181	69	29	the	the	DET
gujaf-181	69	30	similarity	similarity	NOUN
gujaf-181	69	31	index	index	NOUN
gujaf-181	69	32	threshold	threshold	NOUN
gujaf-181	69	33	,	,	PUNCT
gujaf-181	69	34	a	a	DET
gujaf-181	69	35	confirmation	confirmation	NOUN
gujaf-181	69	36	email	email	NOUN
gujaf-181	69	37	will	will	AUX
gujaf-181	69	38	be	be	AUX
gujaf-181	69	39	send	send	VERB
gujaf-181	69	40	together	together	ADV
gujaf-181	69	41	with	with	ADP
gujaf-181	69	42	a	a	DET
gujaf-181	69	43	request	request	NOUN
gujaf-181	69	44	to	to	PART
gujaf-181	69	45	pay	pay	VERB
gujaf-181	69	46	a	a	DET
gujaf-181	69	47	review	review	NOUN
gujaf-181	69	48	proceeding	proceeding	NOUN
gujaf-181	69	49	fee	fee	NOUN
gujaf-181	69	50	.	.	PUNCT
gujaf-181	70	1	at	at	ADP
gujaf-181	70	2	this	this	DET
gujaf-181	70	3	point	point	NOUN
gujaf-181	70	4	,	,	PUNCT
gujaf-181	70	5	the	the	DET
gujaf-181	70	6	editorial	editorial	ADJ
gujaf-181	70	7	board	board	NOUN
gujaf-181	70	8	will	will	AUX
gujaf-181	70	9	take	take	VERB
gujaf-181	70	10	a	a	DET
gujaf-181	70	11	decision	decision	NOUN
gujaf-181	70	12	on	on	ADP
gujaf-181	70	13	accepting	accept	VERB
gujaf-181	70	14	,	,	PUNCT
gujaf-181	70	15	rejecting	reject	VERB
gujaf-181	70	16	or	or	CCONJ
gujaf-181	70	17	making	make	VERB
gujaf-181	70	18	a	a	DET
gujaf-181	70	19	resubmission	resubmission	NOUN
gujaf-181	70	20	of	of	ADP
gujaf-181	70	21	the	the	DET
gujaf-181	70	22	manuscript	manuscript	NOUN
gujaf-181	70	23	based	base	VERB
gujaf-181	70	24	on	on	ADP
gujaf-181	70	25	the	the	DET
gujaf-181	70	26	outcome	outcome	NOUN
gujaf-181	70	27	of	of	ADP
gujaf-181	70	28	the	the	DET
gujaf-181	70	29	double	double	ADJ
gujaf-181	70	30	-	-	PUNCT
gujaf-181	70	31	blind	blind	ADJ
gujaf-181	70	32	peer	peer	NOUN
gujaf-181	70	33	review	review	NOUN
gujaf-181	70	34	.	.	PUNCT
gujaf-181	71	1	those	those	DET
gujaf-181	71	2	authors	author	NOUN
gujaf-181	71	3	whose	whose	DET
gujaf-181	71	4	manuscript	manuscript	NOUN
gujaf-181	71	5	were	be	AUX
gujaf-181	71	6	accepted	accept	VERB
gujaf-181	71	7	for	for	ADP
gujaf-181	71	8	publication	publication	NOUN
gujaf-181	71	9	will	will	AUX
gujaf-181	71	10	be	be	AUX
gujaf-181	71	11	asked	ask	VERB
gujaf-181	71	12	to	to	PART
gujaf-181	71	13	pay	pay	VERB
gujaf-181	71	14	a	a	DET
gujaf-181	71	15	publication	publication	NOUN
gujaf-181	71	16	fee	fee	NOUN
gujaf-181	71	17	,	,	PUNCT
gujaf-181	71	18	after	after	ADP
gujaf-181	71	19	effecting	effect	VERB
gujaf-181	71	20	all	all	DET
gujaf-181	71	21	suggested	suggest	VERB
gujaf-181	71	22	corrections	correction	NOUN
gujaf-181	71	23	and	and	CCONJ
gujaf-181	71	24	changes	change	NOUN
gujaf-181	71	25	made	make	VERB
gujaf-181	71	26	on	on	ADP
gujaf-181	71	27	the	the	DET
gujaf-181	71	28	manuscript	manuscript	NOUN
gujaf-181	71	29	.	.	PUNCT
gujaf-181	72	1	all	all	DET
gujaf-181	72	2	corrected	correct	VERB
gujaf-181	72	3	papers	paper	NOUN
gujaf-181	72	4	returned	return	VERB
gujaf-181	72	5	within	within	ADP
gujaf-181	72	6	the	the	DET
gujaf-181	72	7	specified	specify	VERB
gujaf-181	72	8	time	time	NOUN
gujaf-181	72	9	frame	frame	NOUN
gujaf-181	72	10	will	will	AUX
gujaf-181	72	11	be	be	AUX
gujaf-181	72	12	published	publish	VERB
gujaf-181	72	13	in	in	ADP
gujaf-181	72	14	that	that	DET
gujaf-181	72	15	issue	issue	NOUN
gujaf-181	72	16	.	.	PUNCT
gujaf-181	73	1	payment	payment	NOUN
gujaf-181	73	2	details	detail	NOUN
gujaf-181	73	3	bank	bank	NOUN
gujaf-181	73	4	:	:	PUNCT
gujaf-181	73	5	fcmb	fcmb	PROPN
gujaf-181	73	6	account	account	PROPN
gujaf-181	73	7	number	number	NOUN
gujaf-181	73	8	:	:	PUNCT
gujaf-181	73	9	7278465011	7278465011	NUM
gujaf-181	73	10	account	account	NOUN
gujaf-181	73	11	name	name	NOUN
gujaf-181	73	12	:	:	PUNCT
gujaf-181	73	13	gusau	gusau	PROPN
gujaf-181	73	14	journal	journal	NOUN
gujaf-181	73	15	of	of	ADP
gujaf-181	73	16	accounting	accounting	NOUN
gujaf-181	73	17	and	and	CCONJ
gujaf-181	73	18	finance	finance	NOUN
gujaf-181	73	19	for	for	ADP
gujaf-181	73	20	inquiry	inquiry	NOUN
gujaf-181	73	21	the	the	DET
gujaf-181	73	22	head	head	NOUN
gujaf-181	73	23	,	,	PUNCT
gujaf-181	73	24	department	department	NOUN
gujaf-181	73	25	of	of	ADP
gujaf-181	73	26	accounting	accounting	NOUN
gujaf-181	73	27	and	and	CCONJ
gujaf-181	73	28	finance	finance	NOUN
gujaf-181	73	29	,	,	PUNCT
gujaf-181	73	30	federal	federal	ADJ
gujaf-181	73	31	university	university	NOUN
gujaf-181	73	32	gusau	gusau	PROPN
gujaf-181	73	33	,	,	PUNCT
gujaf-181	73	34	zamfara	zamfara	PROPN
gujaf-181	73	35	state	state	PROPN
gujaf-181	73	36	.	.	PUNCT
gujaf-181	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-181	75	1	+2348069393824	+2348069393824	PRON
gujaf-181	75	2	for	for	ADP
gujaf-181	75	3	more	more	ADJ
gujaf-181	75	4	information	information	NOUN
gujaf-181	75	5	,	,	PUNCT
gujaf-181	75	6	contact	contact	VERB
gujaf-181	75	7	the	the	DET
gujaf-181	75	8	editor	editor	NOUN
gujaf-181	75	9	-	-	PUNCT
gujaf-181	75	10	in	in	ADP
gujaf-181	75	11	-	-	PUNCT
gujaf-181	75	12	chief	chief	NOUN
gujaf-181	75	13	on	on	ADP
gujaf-181	75	14	+2348067766435	+2348067766435	NUM
gujaf-181	75	15	the	the	DET
gujaf-181	75	16	associate	associate	ADJ
gujaf-181	75	17	editor	editor	NOUN
gujaf-181	75	18	on	on	ADP
gujaf-181	75	19	+2348036057525	+2348036057525	NUM
gujaf-181	75	20	or	or	CCONJ
gujaf-181	75	21	visit	visit	VERB
gujaf-181	75	22	our	our	PRON
gujaf-181	75	23	website	website	NOUN
gujaf-181	75	24	on	on	ADP
gujaf-181	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-181	75	26	or	or	CCONJ
gujaf-181	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-181	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-181	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-181	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-181	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-181	76	3	gusau	gusau	ADJ
gujaf-181	76	4	journal	journal	NOUN
gujaf-181	76	5	of	of	ADP
gujaf-181	76	6	accounting	accounting	NOUN
gujaf-181	76	7	and	and	CCONJ
gujaf-181	76	8	finance	finance	NOUN
gujaf-181	76	9	,	,	PUNCT
gujaf-181	76	10	vol	vol	NOUN
gujaf-181	76	11	.	.	PROPN
gujaf-181	77	1	3	3	NUM
gujaf-181	77	2	,	,	PUNCT
gujaf-181	77	3	issue	issue	NOUN
gujaf-181	77	4	3	3	NUM
gujaf-181	77	5	,	,	PUNCT
gujaf-181	77	6	october	october	PROPN
gujaf-181	77	7	,	,	PUNCT
gujaf-181	77	8	2022	2022	NUM
gujaf-181	77	9	ix	ix	ADP
gujaf-181	77	10	contents	content	NOUN
gujaf-181	77	11	capital	capital	NOUN
gujaf-181	77	12	structure	structure	NOUN
gujaf-181	77	13	and	and	CCONJ
gujaf-181	77	14	firm	firm	ADJ
gujaf-181	77	15	financial	financial	ADJ
gujaf-181	77	16	performance	performance	NOUN
gujaf-181	77	17	of	of	ADP
gujaf-181	77	18	listed	list	VERB
gujaf-181	77	19	deposit	deposit	NOUN
gujaf-181	77	20	money	money	NOUN
gujaf-181	77	21	banks	bank	NOUN
gujaf-181	77	22	in	in	ADP
gujaf-181	77	23	nigeria	nigeria	PROPN
gujaf-181	77	24	:	:	PUNCT
gujaf-181	77	25	moderating	moderate	VERB
gujaf-181	77	26	effect	effect	NOUN
gujaf-181	77	27	of	of	ADP
gujaf-181	77	28	board	board	NOUN
gujaf-181	77	29	financial	financial	ADJ
gujaf-181	77	30	literacy	literacy	NOUN
gujaf-181	77	31	anas	anas	PROPN
gujaf-181	77	32	idris	idris	PROPN
gujaf-181	77	33	abdulwahab	abdulwahab	PROPN
gujaf-181	77	34	,	,	PUNCT
gujaf-181	77	35	hussaini	hussaini	PROPN
gujaf-181	77	36	bala	bala	PROPN
gujaf-181	77	37	ph.d	ph.d	PROPN
gujaf-181	77	38	,	,	PUNCT
gujaf-181	77	39	mansur	mansur	PROPN
gujaf-181	77	40	lubabah	lubabah	PROPN
gujaf-181	77	41	kwambo	kwambo	PROPN
gujaf-181	77	42	ph.d	ph.d	PROPN
gujaf-181	77	43	,	,	PUNCT
gujaf-181	77	44	&	&	CCONJ
gujaf-181	77	45	abubakar	abubakar	PROPN
gujaf-181	77	46	adamu	adamu	PROPN
gujaf-181	77	47	1	1	NUM
gujaf-181	77	48	influence	influence	NOUN
gujaf-181	77	49	of	of	ADP
gujaf-181	77	50	socialization	socialization	NOUN
gujaf-181	77	51	on	on	ADP
gujaf-181	77	52	msme	msme	NOUN
gujaf-181	77	53	compliance	compliance	NOUN
gujaf-181	77	54	by	by	ADP
gujaf-181	77	55	mediating	mediate	VERB
gujaf-181	77	56	understanding	understanding	NOUN
gujaf-181	77	57	and	and	CCONJ
gujaf-181	77	58	moderating	moderate	VERB
gujaf-181	77	59	knowledge	knowledge	NOUN
gujaf-181	77	60	of	of	ADP
gujaf-181	77	61	tax	tax	NOUN
gujaf-181	77	62	visits	visit	NOUN
gujaf-181	77	63	yayuk	yayuk	NOUN
gujaf-181	77	64	ngesti	ngesti	PROPN
gujaf-181	77	65	rahayu	rahayu	VERB
gujaf-181	77	66	17	17	NUM
gujaf-181	77	67	does	do	VERB
gujaf-181	77	68	international	international	ADJ
gujaf-181	77	69	financial	financial	ADJ
gujaf-181	77	70	reporting	reporting	NOUN
gujaf-181	77	71	standard	standard	NOUN
gujaf-181	77	72	narrows	narrow	VERB
gujaf-181	77	73	audit	audit	NOUN
gujaf-181	77	74	expectation	expectation	NOUN
gujaf-181	77	75	gap	gap	NOUN
gujaf-181	77	76	?	?	PUNCT
gujaf-181	78	1	musa	musa	PROPN
gujaf-181	78	2	ibrahim	ibrahim	PROPN
gujaf-181	78	3	dauda	dauda	PROPN
gujaf-181	78	4	,	,	PUNCT
gujaf-181	78	5	ibrahim	ibrahim	PROPN
gujaf-181	78	6	adagye	adagye	PROPN
gujaf-181	78	7	dauda	dauda	PROPN
gujaf-181	78	8	,	,	PUNCT
gujaf-181	78	9	phd	phd	NOUN
gujaf-181	78	10	35	35	NUM
gujaf-181	78	11	sustainability	sustainability	NOUN
gujaf-181	78	12	reporting	reporting	NOUN
gujaf-181	78	13	and	and	CCONJ
gujaf-181	78	14	financial	financial	ADJ
gujaf-181	78	15	performance	performance	NOUN
gujaf-181	78	16	of	of	ADP
gujaf-181	78	17	listed	list	VERB
gujaf-181	78	18	manufacturing	manufacturing	NOUN
gujaf-181	78	19	firms	firm	NOUN
gujaf-181	78	20	in	in	ADP
gujaf-181	78	21	nigeria	nigeria	PROPN
gujaf-181	78	22	aiyesan	aiyesan	PROPN
gujaf-181	78	23	,	,	PUNCT
gujaf-181	78	24	olabode	olabode	PROPN
gujaf-181	78	25	olutola	olutola	PROPN
gujaf-181	78	26	ph.d	ph.d	PROPN
gujaf-181	78	27	49	49	NUM
gujaf-181	78	28	firm	firm	ADJ
gujaf-181	78	29	attributes	attribute	NOUN
gujaf-181	78	30	and	and	CCONJ
gujaf-181	78	31	financial	financial	ADJ
gujaf-181	78	32	reporting	reporting	NOUN
gujaf-181	78	33	timeliness	timeliness	NOUN
gujaf-181	78	34	of	of	ADP
gujaf-181	78	35	listed	list	VERB
gujaf-181	78	36	consumer	consumer	NOUN
gujaf-181	78	37	goods	good	NOUN
gujaf-181	78	38	firms	firm	NOUN
gujaf-181	78	39	in	in	ADP
gujaf-181	78	40	nigeria	nigeria	PROPN
gujaf-181	78	41	akume	akume	PROPN
gujaf-181	78	42	james	james	PROPN
gujaf-181	78	43	terkende	terkende	PROPN
gujaf-181	78	44	,	,	PUNCT
gujaf-181	78	45	dele	dele	PROPN
gujaf-181	78	46	ikese	ikese	VERB
gujaf-181	78	47	karim	karim	PROPN
gujaf-181	78	48	67	67	NUM
gujaf-181	78	49	value	value	NOUN
gujaf-181	78	50	relevance	relevance	NOUN
gujaf-181	78	51	of	of	ADP
gujaf-181	78	52	accounting	accounting	NOUN
gujaf-181	78	53	information	information	NOUN
gujaf-181	78	54	for	for	ADP
gujaf-181	78	55	listed	list	VERB
gujaf-181	78	56	financial	financial	ADJ
gujaf-181	78	57	service	service	NOUN
gujaf-181	78	58	firms	firm	NOUN
gujaf-181	78	59	in	in	ADP
gujaf-181	78	60	nigeria	nigeria	PROPN
gujaf-181	78	61	kassim	kassim	PROPN
gujaf-181	78	62	busari	busari	PROPN
gujaf-181	78	63	,	,	PUNCT
gujaf-181	78	64	ishaya	ishaya	PROPN
gujaf-181	78	65	luka	luka	PROPN
gujaf-181	78	66	chechet	chechet	PROPN
gujaf-181	78	67	ph.d	ph.d	PROPN
gujaf-181	78	68	,	,	PUNCT
gujaf-181	78	69	aliyu	aliyu	PROPN
gujaf-181	78	70	ahmed	ahme	VERB
gujaf-181	78	71	abdullahi	abdullahi	PROPN
gujaf-181	78	72	ph.d	ph.d	PROPN
gujaf-181	78	73	,	,	PUNCT
gujaf-181	78	74	&	&	CCONJ
gujaf-181	78	75	ibrahim	ibrahim	PROPN
gujaf-181	78	76	mohammed	mohammed	PROPN
gujaf-181	78	77	ph.d	ph.d	PROPN
gujaf-181	78	78	87	87	NUM
gujaf-181	78	79	nigeria	nigeria	PROPN
gujaf-181	78	80	economic	economic	ADJ
gujaf-181	78	81	growth	growth	NOUN
gujaf-181	78	82	and	and	CCONJ
gujaf-181	78	83	capital	capital	NOUN
gujaf-181	78	84	market	market	NOUN
gujaf-181	78	85	development	development	NOUN
gujaf-181	78	86	:	:	PUNCT
gujaf-181	78	87	does	do	AUX
gujaf-181	78	88	contributory	contributory	NOUN
gujaf-181	78	89	pension	pension	NOUN
gujaf-181	78	90	scheme	scheme	NOUN
gujaf-181	78	91	matter	matter	NOUN
gujaf-181	78	92	?	?	PUNCT
gujaf-181	79	1	akinwumi	akinwumi	PROPN
gujaf-181	79	2	ayorinde	ayorinde	PROPN
gujaf-181	79	3	olutimi	olutimi	PROPN
gujaf-181	79	4	,	,	PUNCT
gujaf-181	79	5	toluwa	toluwa	PROPN
gujaf-181	79	6	celestine	celestine	PROPN
gujaf-181	79	7	oladele	oladele	PROPN
gujaf-181	79	8	ph.d	ph.d	PROPN
gujaf-181	79	9	,	,	PUNCT
gujaf-181	79	10	&	&	CCONJ
gujaf-181	79	11	adeboye	adeboye	ADP
gujaf-181	79	12	emmanuel	emmanuel	PROPN
gujaf-181	79	13	sanmi	sanmi	PROPN
gujaf-181	79	14	101	101	NUM
gujaf-181	79	15	audit	audit	NOUN
gujaf-181	79	16	committee	committee	NOUN
gujaf-181	79	17	and	and	CCONJ
gujaf-181	79	18	financial	financial	ADJ
gujaf-181	79	19	reporting	reporting	NOUN
gujaf-181	79	20	quality	quality	NOUN
gujaf-181	79	21	:	:	PUNCT
gujaf-181	79	22	the	the	DET
gujaf-181	79	23	moderating	moderate	VERB
gujaf-181	79	24	effect	effect	NOUN
gujaf-181	79	25	of	of	ADP
gujaf-181	79	26	board	board	NOUN
gujaf-181	79	27	independence	independence	NOUN
gujaf-181	79	28	of	of	ADP
gujaf-181	79	29	listed	list	VERB
gujaf-181	79	30	deposit	deposit	NOUN
gujaf-181	79	31	money	money	NOUN
gujaf-181	79	32	banks	bank	NOUN
gujaf-181	79	33	in	in	ADP
gujaf-181	79	34	nigeria	nigeria	PROPN
gujaf-181	79	35	kassim	kassim	PROPN
gujaf-181	79	36	yusha’u	yusha’u	PROPN
gujaf-181	79	37	shika	shika	PROPN
gujaf-181	79	38	,	,	PUNCT
gujaf-181	79	39	mark	mark	PROPN
gujaf-181	79	40	david	david	PROPN
gujaf-181	79	41	kantiyok	kantiyok	VERB
gujaf-181	79	42	117	117	NUM
gujaf-181	79	43	gusau	gusau	ADJ
gujaf-181	79	44	journal	journal	NOUN
gujaf-181	79	45	of	of	ADP
gujaf-181	79	46	accounting	accounting	NOUN
gujaf-181	79	47	and	and	CCONJ
gujaf-181	79	48	finance	finance	NOUN
gujaf-181	79	49	,	,	PUNCT
gujaf-181	79	50	vol	vol	NOUN
gujaf-181	79	51	.	.	PROPN
gujaf-181	79	52	3	3	NUM
gujaf-181	79	53	,	,	PUNCT
gujaf-181	79	54	issue	issue	NOUN
gujaf-181	79	55	3	3	NUM
gujaf-181	79	56	,	,	PUNCT
gujaf-181	79	57	october	october	PROPN
gujaf-181	79	58	,	,	PUNCT
gujaf-181	79	59	2022	2022	NUM
gujaf-181	79	60	x	x	SYM
gujaf-181	79	61	determinants	determinant	NOUN
gujaf-181	79	62	of	of	ADP
gujaf-181	79	63	financial	financial	ADJ
gujaf-181	79	64	performance	performance	NOUN
gujaf-181	79	65	of	of	ADP
gujaf-181	79	66	listed	list	VERB
gujaf-181	79	67	deposit	deposit	NOUN
gujaf-181	79	68	money	money	NOUN
gujaf-181	79	69	banks	bank	NOUN
gujaf-181	79	70	in	in	ADP
gujaf-181	79	71	nigeria	nigeria	PROPN
gujaf-181	79	72	mary	mary	PROPN
gujaf-181	79	73	seansu	seansu	PROPN
gujaf-181	79	74	lazarus	lazarus	PROPN
gujaf-181	79	75	,	,	PUNCT
gujaf-181	79	76	nurradden	nurradden	PROPN
gujaf-181	79	77	usman	usman	PROPN
gujaf-181	79	78	miko	miko	PROPN
gujaf-181	79	79	ph.d	ph.d	PROPN
gujaf-181	79	80	,	,	PUNCT
gujaf-181	79	81	&	&	CCONJ
gujaf-181	79	82	saifulahi	saifulahi	PROPN
gujaf-181	79	83	abdullahi	abdullahi	PROPN
gujaf-181	79	84	mazadu	mazadu	PROPN
gujaf-181	79	85	ph.d	ph.d	PROPN
gujaf-181	79	86	140	140	NUM
gujaf-181	79	87	human	human	ADJ
gujaf-181	79	88	resource	resource	NOUN
gujaf-181	79	89	accounting	accounting	NOUN
gujaf-181	79	90	and	and	CCONJ
gujaf-181	79	91	profitability	profitability	NOUN
gujaf-181	79	92	of	of	ADP
gujaf-181	79	93	listed	list	VERB
gujaf-181	79	94	depositmoney	depositmoney	NOUN
gujaf-181	79	95	banks	bank	NOUN
gujaf-181	79	96	in	in	ADP
gujaf-181	79	97	nigeria	nigeria	PROPN
gujaf-181	79	98	ahmad	ahmad	PROPN
gujaf-181	79	99	adamu	adamu	PROPN
gujaf-181	79	100	ibrahim	ibrahim	PROPN
gujaf-181	79	101	,	,	PUNCT
gujaf-181	79	102	ahmad	ahmad	PROPN
gujaf-181	79	103	rufa’i	rufa’i	PROPN
gujaf-181	79	104	adamu	adamu	PROPN
gujaf-181	79	105	,	,	PUNCT
gujaf-181	79	106	fatihu	fatihu	PROPN
gujaf-181	79	107	mahmud	mahmud	PROPN
gujaf-181	79	108	alhassan	alhassan	PROPN
gujaf-181	79	109	&	&	CCONJ
gujaf-181	79	110	muhammad	muhammad	PROPN
gujaf-181	79	111	iliyas	iliyas	PROPN
gujaf-181	79	112	abdulsalam	abdulsalam	PROPN
gujaf-181	79	113	158	158	NUM
gujaf-181	79	114	board	board	NOUN
gujaf-181	79	115	independence	independence	NOUN
gujaf-181	79	116	,	,	PUNCT
gujaf-181	79	117	audit	audit	NOUN
gujaf-181	79	118	effectiveness	effectiveness	NOUN
gujaf-181	79	119	and	and	CCONJ
gujaf-181	79	120	the	the	DET
gujaf-181	79	121	quality	quality	NOUN
gujaf-181	79	122	of	of	ADP
gujaf-181	79	123	reported	report	VERB
gujaf-181	79	124	earnings	earning	NOUN
gujaf-181	79	125	in	in	ADP
gujaf-181	79	126	the	the	DET
gujaf-181	79	127	nigerian	nigerian	ADJ
gujaf-181	79	128	consumer	consumer	NOUN
gujaf-181	79	129	goods	good	NOUN
gujaf-181	79	130	firms	firm	NOUN
gujaf-181	79	131	isah	isah	PROPN
gujaf-181	79	132	shittu	shittu	PROPN
gujaf-181	79	133	ph.d	ph.d	PROPN
gujaf-181	79	134	,	,	PUNCT
gujaf-181	79	135	misbahu	misbahu	PROPN
gujaf-181	79	136	,	,	PUNCT
gujaf-181	79	137	abubakar	abubakar	PROPN
gujaf-181	79	138	muhammad	muhammad	PROPN
gujaf-181	79	139	175	175	NUM
gujaf-181	79	140	impact	impact	NOUN
gujaf-181	79	141	of	of	ADP
gujaf-181	79	142	capital	capital	NOUN
gujaf-181	79	143	structure	structure	NOUN
gujaf-181	79	144	on	on	ADP
gujaf-181	79	145	financial	financial	ADJ
gujaf-181	79	146	performance	performance	NOUN
gujaf-181	79	147	of	of	ADP
gujaf-181	79	148	listed	list	VERB
gujaf-181	79	149	agricultural	agricultural	ADJ
gujaf-181	79	150	companies	company	NOUN
gujaf-181	79	151	in	in	ADP
gujaf-181	79	152	nigeria	nigeria	PROPN
gujaf-181	79	153	ahmad	ahmad	PROPN
gujaf-181	79	154	muhammad	muhammad	PROPN
gujaf-181	79	155	ahmad	ahmad	PROPN
gujaf-181	79	156	,	,	PUNCT
gujaf-181	79	157	shehu	shehu	PROPN
gujaf-181	79	158	usman	usman	PROPN
gujaf-181	79	159	hassan	hassan	PROPN
gujaf-181	79	160	ph.d	ph.d	PROPN
gujaf-181	79	161	.	.	PROPN
gujaf-181	79	162	,	,	PUNCT
gujaf-181	79	163	&	&	CCONJ
gujaf-181	79	164	abubakar	abubakar	PROPN
gujaf-181	79	165	abubakar	abubakar	PROPN
gujaf-181	79	166	192	192	NUM
gujaf-181	79	167	trade	trade	NOUN
gujaf-181	79	168	oriented	orient	VERB
gujaf-181	79	169	money	money	NOUN
gujaf-181	79	170	laundering	laundering	NOUN
gujaf-181	79	171	and	and	CCONJ
gujaf-181	79	172	era	era	NOUN
gujaf-181	79	173	of	of	ADP
gujaf-181	79	174	cybersecurity	cybersecurity	NOUN
gujaf-181	79	175	tax	tax	NOUN
gujaf-181	79	176	evasion	evasion	NOUN
gujaf-181	79	177	in	in	ADP
gujaf-181	79	178	nigeria	nigeria	PROPN
gujaf-181	79	179	oluwayemi	oluwayemi	PROPN
gujaf-181	79	180	joseph	joseph	PROPN
gujaf-181	79	181	kayode	kayode	PROPN
gujaf-181	79	182	,	,	PUNCT
gujaf-181	79	183	adewole	adewole	PROPN
gujaf-181	79	184	joseph	joseph	PROPN
gujaf-181	79	185	adeyinka	adeyinka	PROPN
gujaf-181	79	186	ph.d	ph.d	PROPN
gujaf-181	79	187	,	,	PUNCT
gujaf-181	79	188	adewale	adewale	PROPN
gujaf-181	79	189	abass	abass	PROPN
gujaf-181	79	190	adekunle	adekunle	PROPN
gujaf-181	79	191	&	&	CCONJ
gujaf-181	79	192	kadiri	kadiri	PROPN
gujaf-181	79	193	kayode	kayode	PROPN
gujaf-181	79	194	ph.d	ph.d	PROPN
gujaf-181	79	195	205	205	NUM
gujaf-181	79	196	effect	effect	NOUN
gujaf-181	79	197	of	of	ADP
gujaf-181	79	198	females	female	NOUN
gujaf-181	79	199	in	in	ADP
gujaf-181	79	200	the	the	DET
gujaf-181	79	201	boardroom	boardroom	NOUN
gujaf-181	79	202	on	on	ADP
gujaf-181	79	203	corporate	corporate	ADJ
gujaf-181	79	204	sustainability	sustainability	NOUN
gujaf-181	79	205	reporting	report	VERB
gujaf-181	79	206	salami	salami	ADJ
gujaf-181	79	207	suleiman	suleiman	PROPN
gujaf-181	79	208	ph	ph	PROPN
gujaf-181	79	209	.	.	PROPN
gujaf-181	80	1	d	d	X
gujaf-181	80	2	,	,	PUNCT
gujaf-181	80	3	olanrewaju	olanrewaju	ADJ
gujaf-181	80	4	atanda	atanda	PROPN
gujaf-181	80	5	aliu	aliu	PROPN
gujaf-181	80	6	ph.d	ph.d	PROPN
gujaf-181	80	7	224	224	NUM
gujaf-181	80	8	gusau	gusau	ADJ
gujaf-181	80	9	journal	journal	NOUN
gujaf-181	80	10	of	of	ADP
gujaf-181	80	11	accounting	accounting	NOUN
gujaf-181	80	12	and	and	CCONJ
gujaf-181	80	13	finance	finance	NOUN
gujaf-181	80	14	,	,	PUNCT
gujaf-181	80	15	vol	vol	NOUN
gujaf-181	80	16	.	.	PROPN
gujaf-181	81	1	3	3	NUM
gujaf-181	81	2	,	,	PUNCT
gujaf-181	81	3	issue	issue	NOUN
gujaf-181	81	4	3	3	NUM
gujaf-181	81	5	,	,	PUNCT
gujaf-181	81	6	october	october	PROPN
gujaf-181	81	7	,	,	PUNCT
gujaf-181	81	8	2022	2022	NUM
gujaf-181	81	9	67	67	NUM
gujaf-181	81	10	firm	firm	ADJ
gujaf-181	81	11	attributes	attribute	NOUN
gujaf-181	81	12	and	and	CCONJ
gujaf-181	81	13	financial	financial	ADJ
gujaf-181	81	14	reporting	reporting	NOUN
gujaf-181	81	15	timeliness	timeliness	NOUN
gujaf-181	81	16	of	of	ADP
gujaf-181	81	17	listed	list	VERB
gujaf-181	81	18	consumer	consumer	NOUN
gujaf-181	81	19	goods	good	NOUN
gujaf-181	81	20	firms	firm	NOUN
gujaf-181	81	21	in	in	ADP
gujaf-181	81	22	nigeria	nigeria	PROPN
gujaf-181	81	23	akume	akume	PROPN
gujaf-181	81	24	james	james	PROPN
gujaf-181	81	25	terkende	terkende	PROPN
gujaf-181	81	26	department	department	PROPN
gujaf-181	81	27	of	of	ADP
gujaf-181	81	28	accounting	accounting	NOUN
gujaf-181	81	29	faculty	faculty	NOUN
gujaf-181	81	30	of	of	ADP
gujaf-181	81	31	management	management	NOUN
gujaf-181	81	32	sciences	sciences	PROPN
gujaf-181	81	33	bayero	bayero	PROPN
gujaf-181	81	34	university	university	PROPN
gujaf-181	81	35	,	,	PUNCT
gujaf-181	81	36	kano	kano	PROPN
gujaf-181	81	37	-	-	PROPN
gujaf-181	81	38	nigeria	nigeria	PROPN
gujaf-181	81	39	+2348132274577	+2348132274577	ADJ
gujaf-181	81	40	,	,	PUNCT
gujaf-181	81	41	akume5655@gmail.com	akume5655@gmail.com	X
gujaf-181	82	1	dele	dele	PROPN
gujaf-181	82	2	ikese	ikese	PROPN
gujaf-181	82	3	karim	karim	PROPN
gujaf-181	82	4	department	department	PROPN
gujaf-181	82	5	of	of	ADP
gujaf-181	82	6	accounting	account	VERB
gujaf-181	82	7	abu	abu	PROPN
gujaf-181	82	8	business	business	PROPN
gujaf-181	82	9	school	school	PROPN
gujaf-181	82	10	ahmadu	ahmadu	PROPN
gujaf-181	82	11	bello	bello	PROPN
gujaf-181	82	12	university	university	PROPN
gujaf-181	82	13	,	,	PUNCT
gujaf-181	82	14	zaria	zaria	PROPN
gujaf-181	82	15	-	-	PUNCT
gujaf-181	82	16	nigeria	nigeria	PROPN
gujaf-181	82	17	+2347030214537	+2347030214537	NOUN
gujaf-181	82	18	,	,	PUNCT
gujaf-181	82	19	karimdele5232@gmail.com	karimdele5232@gmail.com	X
gujaf-181	83	1	abstract	abstract	ADJ
gujaf-181	83	2	this	this	DET
gujaf-181	83	3	study	study	NOUN
gujaf-181	83	4	examines	examine	VERB
gujaf-181	83	5	the	the	DET
gujaf-181	83	6	effect	effect	NOUN
gujaf-181	83	7	of	of	ADP
gujaf-181	83	8	firm	firm	ADJ
gujaf-181	83	9	attributes	attribute	NOUN
gujaf-181	83	10	on	on	ADP
gujaf-181	83	11	financial	financial	ADJ
gujaf-181	83	12	reporting	reporting	NOUN
gujaf-181	83	13	timeliness	timeliness	NOUN
gujaf-181	83	14	of	of	ADP
gujaf-181	83	15	listed	list	VERB
gujaf-181	83	16	consumer	consumer	NOUN
gujaf-181	83	17	goods	good	NOUN
gujaf-181	83	18	companies	company	NOUN
gujaf-181	83	19	in	in	ADP
gujaf-181	83	20	nigeria	nigeria	PROPN
gujaf-181	83	21	within	within	ADP
gujaf-181	83	22	the	the	DET
gujaf-181	83	23	period	period	NOUN
gujaf-181	83	24	of	of	ADP
gujaf-181	83	25	2017	2017	NUM
gujaf-181	83	26	-	-	SYM
gujaf-181	83	27	2021	2021	NUM
gujaf-181	83	28	.	.	PUNCT
gujaf-181	84	1	the	the	DET
gujaf-181	84	2	sample	sample	NOUN
gujaf-181	84	3	size	size	NOUN
gujaf-181	84	4	of	of	ADP
gujaf-181	84	5	the	the	DET
gujaf-181	84	6	study	study	NOUN
gujaf-181	84	7	is	be	AUX
gujaf-181	84	8	the	the	DET
gujaf-181	84	9	entire	entire	ADJ
gujaf-181	84	10	consumer	consumer	NOUN
gujaf-181	84	11	goods	good	NOUN
gujaf-181	84	12	firms	firm	NOUN
gujaf-181	84	13	listed	list	VERB
gujaf-181	84	14	on	on	ADP
gujaf-181	84	15	the	the	DET
gujaf-181	84	16	nigeria	nigeria	PROPN
gujaf-181	84	17	group	group	PROPN
gujaf-181	84	18	exchange	exchange	PROPN
gujaf-181	84	19	(	(	PUNCT
gujaf-181	84	20	ngx	ngx	PROPN
gujaf-181	84	21	)	)	PUNCT
gujaf-181	84	22	from	from	ADP
gujaf-181	84	23	2017	2017	NUM
gujaf-181	84	24	-	-	SYM
gujaf-181	84	25	2021	2021	NUM
gujaf-181	84	26	.	.	PUNCT
gujaf-181	85	1	the	the	DET
gujaf-181	85	2	study	study	NOUN
gujaf-181	85	3	used	use	VERB
gujaf-181	85	4	secondary	secondary	ADJ
gujaf-181	85	5	data	datum	NOUN
gujaf-181	85	6	extracted	extract	VERB
gujaf-181	85	7	from	from	ADP
gujaf-181	85	8	the	the	DET
gujaf-181	85	9	annual	annual	ADJ
gujaf-181	85	10	reports	report	NOUN
gujaf-181	85	11	of	of	ADP
gujaf-181	85	12	the	the	DET
gujaf-181	85	13	various	various	ADJ
gujaf-181	85	14	sampled	sample	VERB
gujaf-181	85	15	firms	firm	NOUN
gujaf-181	85	16	,	,	PUNCT
gujaf-181	85	17	the	the	DET
gujaf-181	85	18	generalized	generalized	ADJ
gujaf-181	85	19	least	least	ADV
gujaf-181	85	20	square	square	ADJ
gujaf-181	85	21	(	(	PUNCT
gujaf-181	85	22	gls	gls	PROPN
gujaf-181	85	23	)	)	PUNCT
gujaf-181	85	24	regression	regression	NOUN
gujaf-181	85	25	technique	technique	NOUN
gujaf-181	85	26	was	be	AUX
gujaf-181	85	27	used	use	VERB
gujaf-181	85	28	to	to	PART
gujaf-181	85	29	analyze	analyze	VERB
gujaf-181	85	30	the	the	DET
gujaf-181	85	31	data	datum	NOUN
gujaf-181	85	32	used	use	VERB
gujaf-181	85	33	in	in	ADP
gujaf-181	85	34	testing	test	VERB
gujaf-181	85	35	the	the	DET
gujaf-181	85	36	hypothesis	hypothesis	NOUN
gujaf-181	85	37	.	.	PUNCT
gujaf-181	86	1	the	the	DET
gujaf-181	86	2	outcome	outcome	NOUN
gujaf-181	86	3	of	of	ADP
gujaf-181	86	4	the	the	DET
gujaf-181	86	5	regression	regression	NOUN
gujaf-181	86	6	analysis	analysis	NOUN
gujaf-181	86	7	showed	show	VERB
gujaf-181	86	8	that	that	SCONJ
gujaf-181	86	9	firm	firm	ADJ
gujaf-181	86	10	size	size	NOUN
gujaf-181	86	11	and	and	CCONJ
gujaf-181	86	12	financial	financial	ADJ
gujaf-181	86	13	leverage	leverage	NOUN
gujaf-181	86	14	had	have	VERB
gujaf-181	86	15	a	a	DET
gujaf-181	86	16	negative	negative	ADJ
gujaf-181	86	17	and	and	CCONJ
gujaf-181	86	18	significant	significant	ADJ
gujaf-181	86	19	effect	effect	NOUN
gujaf-181	86	20	on	on	ADP
gujaf-181	86	21	financial	financial	ADJ
gujaf-181	86	22	reporting	reporting	NOUN
gujaf-181	86	23	timeliness	timeliness	NOUN
gujaf-181	86	24	.	.	PUNCT
gujaf-181	87	1	based	base	VERB
gujaf-181	87	2	on	on	ADP
gujaf-181	87	3	the	the	DET
gujaf-181	87	4	findings	finding	NOUN
gujaf-181	87	5	,	,	PUNCT
gujaf-181	87	6	the	the	DET
gujaf-181	87	7	study	study	NOUN
gujaf-181	87	8	recommends	recommend	VERB
gujaf-181	87	9	that	that	SCONJ
gujaf-181	87	10	listed	list	VERB
gujaf-181	87	11	consumer	consumer	NOUN
gujaf-181	87	12	goods	good	NOUN
gujaf-181	87	13	firms	firm	NOUN
gujaf-181	87	14	should	should	AUX
gujaf-181	87	15	increase	increase	VERB
gujaf-181	87	16	their	their	PRON
gujaf-181	87	17	size	size	NOUN
gujaf-181	87	18	as	as	SCONJ
gujaf-181	87	19	this	this	PRON
gujaf-181	87	20	will	will	AUX
gujaf-181	87	21	lead	lead	VERB
gujaf-181	87	22	to	to	ADP
gujaf-181	87	23	the	the	DET
gujaf-181	87	24	reduction	reduction	NOUN
gujaf-181	87	25	in	in	ADP
gujaf-181	87	26	the	the	DET
gujaf-181	87	27	time	time	NOUN
gujaf-181	87	28	taking	take	VERB
gujaf-181	87	29	to	to	PART
gujaf-181	87	30	publish	publish	VERB
gujaf-181	87	31	their	their	PRON
gujaf-181	87	32	financial	financial	ADJ
gujaf-181	87	33	reports	report	NOUN
gujaf-181	87	34	.	.	PUNCT
gujaf-181	88	1	the	the	DET
gujaf-181	88	2	firms	firm	NOUN
gujaf-181	88	3	should	should	AUX
gujaf-181	88	4	also	also	ADV
gujaf-181	88	5	restructure	restructure	VERB
gujaf-181	88	6	their	their	PRON
gujaf-181	88	7	capital	capital	NOUN
gujaf-181	88	8	structure	structure	NOUN
gujaf-181	88	9	with	with	ADP
gujaf-181	88	10	a	a	DET
gujaf-181	88	11	reasonable	reasonable	ADJ
gujaf-181	88	12	increase	increase	NOUN
gujaf-181	88	13	in	in	ADP
gujaf-181	88	14	debt	debt	NOUN
gujaf-181	88	15	equity	equity	NOUN
gujaf-181	88	16	as	as	SCONJ
gujaf-181	88	17	more	more	ADJ
gujaf-181	88	18	debts	debt	NOUN
gujaf-181	88	19	equity	equity	NOUN
gujaf-181	88	20	will	will	AUX
gujaf-181	88	21	lead	lead	VERB
gujaf-181	88	22	to	to	ADP
gujaf-181	88	23	a	a	DET
gujaf-181	88	24	reduction	reduction	NOUN
gujaf-181	88	25	in	in	ADP
gujaf-181	88	26	the	the	DET
gujaf-181	88	27	reporting	reporting	NOUN
gujaf-181	88	28	timeliness	timeliness	NOUN
gujaf-181	88	29	of	of	ADP
gujaf-181	88	30	the	the	DET
gujaf-181	88	31	firms	firm	NOUN
gujaf-181	88	32	’	’	PART
gujaf-181	88	33	financial	financial	ADJ
gujaf-181	88	34	information	information	NOUN
gujaf-181	88	35	and	and	CCONJ
gujaf-181	88	36	in	in	ADP
gujaf-181	88	37	turns	turn	NOUN
gujaf-181	88	38	helps	help	VERB
gujaf-181	88	39	to	to	PART
gujaf-181	88	40	promote	promote	VERB
gujaf-181	88	41	value	value	NOUN
gujaf-181	88	42	relevance	relevance	NOUN
gujaf-181	88	43	of	of	ADP
gujaf-181	88	44	accounting	accounting	NOUN
gujaf-181	88	45	information	information	NOUN
gujaf-181	88	46	.	.	PUNCT
gujaf-181	89	1	keywords	keyword	NOUN
gujaf-181	89	2	:	:	PUNCT
gujaf-181	89	3	firm	firm	ADJ
gujaf-181	89	4	size	size	NOUN
gujaf-181	89	5	,	,	PUNCT
gujaf-181	89	6	leverage	leverage	NOUN
gujaf-181	89	7	,	,	PUNCT
gujaf-181	89	8	liquidity	liquidity	NOUN
gujaf-181	89	9	,	,	PUNCT
gujaf-181	89	10	profitability	profitability	NOUN
gujaf-181	89	11	,	,	PUNCT
gujaf-181	89	12	financial	financial	ADJ
gujaf-181	89	13	reporting	reporting	NOUN
gujaf-181	89	14	timeliness	timeliness	NOUN
gujaf-181	89	15	.	.	PUNCT
gujaf-181	90	1	doi	doi	NOUN
gujaf-181	90	2	:	:	PUNCT
gujaf-181	90	3	https://doi.org/10.57233/gujaf	https://doi.org/10.57233/gujaf	PROPN
gujaf-181	90	4	.	.	PUNCT
gujaf-181	91	1	v3i3.181	v3i3.181	PROPN
gujaf-181	91	2	1	1	NUM
gujaf-181	91	3	.	.	PUNCT
gujaf-181	92	1	introduction	introduction	NOUN
gujaf-181	92	2	nigerian	nigerian	ADJ
gujaf-181	92	3	businesses	business	NOUN
gujaf-181	92	4	are	be	AUX
gujaf-181	92	5	increasingly	increasingly	ADV
gujaf-181	92	6	exposed	expose	VERB
gujaf-181	92	7	to	to	ADP
gujaf-181	92	8	international	international	ADJ
gujaf-181	92	9	capital	capital	NOUN
gujaf-181	92	10	markets	market	NOUN
gujaf-181	92	11	,	,	PUNCT
gujaf-181	92	12	the	the	DET
gujaf-181	92	13	quest	quest	NOUN
gujaf-181	92	14	for	for	ADP
gujaf-181	92	15	quality	quality	NOUN
gujaf-181	92	16	and	and	CCONJ
gujaf-181	92	17	well	well	ADV
gujaf-181	92	18	-	-	PUNCT
gujaf-181	92	19	timed	time	VERB
gujaf-181	92	20	economic	economic	ADJ
gujaf-181	92	21	data	datum	NOUN
gujaf-181	92	22	has	have	AUX
gujaf-181	92	23	turn	turn	VERB
gujaf-181	92	24	out	out	ADP
gujaf-181	92	25	to	to	PART
gujaf-181	92	26	be	be	AUX
gujaf-181	92	27	even	even	ADV
gujaf-181	92	28	more	more	ADV
gujaf-181	92	29	significant	significant	ADJ
gujaf-181	92	30	.	.	PUNCT
gujaf-181	93	1	as	as	ADP
gujaf-181	93	2	a	a	DET
gujaf-181	93	3	result	result	NOUN
gujaf-181	93	4	,	,	PUNCT
gujaf-181	93	5	businesses	business	NOUN
gujaf-181	93	6	must	must	AUX
gujaf-181	93	7	meet	meet	VERB
gujaf-181	93	8	up	up	ADP
gujaf-181	93	9	the	the	DET
gujaf-181	93	10	information	information	NOUN
gujaf-181	93	11	needs	need	NOUN
gujaf-181	93	12	of	of	ADP
gujaf-181	93	13	overseas	overseas	ADJ
gujaf-181	93	14	investors	investor	NOUN
gujaf-181	93	15	and	and	CCONJ
gujaf-181	93	16	make	make	VERB
gujaf-181	93	17	available	available	ADJ
gujaf-181	93	18	more	more	ADV
gujaf-181	93	19	timely	timely	ADJ
gujaf-181	93	20	accounting	accounting	NOUN
gujaf-181	93	21	information	information	NOUN
gujaf-181	93	22	.	.	PUNCT
gujaf-181	94	1	acknowledging	acknowledge	VERB
gujaf-181	94	2	the	the	DET
gujaf-181	94	3	significance	significance	NOUN
gujaf-181	94	4	of	of	ADP
gujaf-181	94	5	timely	timely	ADJ
gujaf-181	94	6	disclosure	disclosure	NOUN
gujaf-181	94	7	of	of	ADP
gujaf-181	94	8	accounting	accounting	NOUN
gujaf-181	94	9	reports	report	NOUN
gujaf-181	94	10	,	,	PUNCT
gujaf-181	94	11	different	different	ADJ
gujaf-181	94	12	regulatory	regulatory	ADJ
gujaf-181	94	13	authorities	authority	NOUN
gujaf-181	94	14	in	in	ADP
gujaf-181	94	15	nigeria	nigeria	PROPN
gujaf-181	94	16	have	have	AUX
gujaf-181	94	17	put	put	VERB
gujaf-181	94	18	in	in	ADP
gujaf-181	94	19	place	place	NOUN
gujaf-181	94	20	a	a	DET
gujaf-181	94	21	time	time	NOUN
gujaf-181	94	22	limits	limit	NOUN
gujaf-181	94	23	in	in	ADP
gujaf-181	94	24	which	which	PRON
gujaf-181	94	25	quoted	quote	VERB
gujaf-181	94	26	firms	firm	NOUN
gujaf-181	94	27	are	be	AUX
gujaf-181	94	28	mandated	mandate	VERB
gujaf-181	94	29	to	to	PART
gujaf-181	94	30	disclose	disclose	VERB
gujaf-181	94	31	their	their	PRON
gujaf-181	94	32	audited	audit	VERB
gujaf-181	94	33	financial	financial	ADJ
gujaf-181	94	34	reports	report	NOUN
gujaf-181	94	35	to	to	ADP
gujaf-181	94	36	the	the	DET
gujaf-181	94	37	various	various	ADJ
gujaf-181	94	38	stakeholders	stakeholder	NOUN
gujaf-181	94	39	as	as	ADP
gujaf-181	94	40	mailto:akume5655@gmail.com	mailto:akume5655@gmail.com	PROPN
gujaf-181	94	41	mailto:karimdele5232@gmail.com	mailto:karimdele5232@gmail.com	PROPN
gujaf-181	94	42	https://doi.org/10.57233/gujaf.%20v3i3.181	https://doi.org/10.57233/gujaf.%20v3i3.181	PROPN
gujaf-181	94	43	gusau	gusau	ADJ
gujaf-181	94	44	journal	journal	NOUN
gujaf-181	94	45	of	of	ADP
gujaf-181	94	46	accounting	accounting	NOUN
gujaf-181	94	47	and	and	CCONJ
gujaf-181	94	48	finance	finance	NOUN
gujaf-181	94	49	,	,	PUNCT
gujaf-181	94	50	vol	vol	NOUN
gujaf-181	94	51	.	.	PROPN
gujaf-181	95	1	3	3	NUM
gujaf-181	95	2	,	,	PUNCT
gujaf-181	95	3	issue	issue	NOUN
gujaf-181	95	4	3	3	NUM
gujaf-181	95	5	,	,	PUNCT
gujaf-181	95	6	october	october	PROPN
gujaf-181	95	7	,	,	PUNCT
gujaf-181	95	8	2022	2022	NUM
gujaf-181	95	9	68	68	NUM
gujaf-181	95	10	well	well	ADV
gujaf-181	95	11	as	as	SCONJ
gujaf-181	95	12	file	file	VERB
gujaf-181	95	13	such	such	ADJ
gujaf-181	95	14	reports	report	NOUN
gujaf-181	95	15	with	with	ADP
gujaf-181	95	16	pertinent	pertinent	ADJ
gujaf-181	95	17	regulatory	regulatory	ADJ
gujaf-181	95	18	authorities	authority	NOUN
gujaf-181	95	19	.	.	PUNCT
gujaf-181	96	1	all	all	DET
gujaf-181	96	2	public	public	ADJ
gujaf-181	96	3	limited	limited	ADJ
gujaf-181	96	4	liability	liability	NOUN
gujaf-181	96	5	companies	company	NOUN
gujaf-181	96	6	must	must	AUX
gujaf-181	96	7	submit	submit	VERB
gujaf-181	96	8	their	their	PRON
gujaf-181	96	9	accounting	accounting	NOUN
gujaf-181	96	10	statements	statement	NOUN
gujaf-181	96	11	to	to	ADP
gujaf-181	96	12	the	the	DET
gujaf-181	96	13	corporate	corporate	PROPN
gujaf-181	96	14	affairs	affairs	PROPN
gujaf-181	96	15	commission	commission	NOUN
gujaf-181	96	16	within	within	ADP
gujaf-181	96	17	forty	forty	NUM
gujaf-181	96	18	-	-	PUNCT
gujaf-181	96	19	two	two	NUM
gujaf-181	96	20	days	day	NOUN
gujaf-181	96	21	of	of	ADP
gujaf-181	96	22	the	the	DET
gujaf-181	96	23	yearly	yearly	ADJ
gujaf-181	96	24	general	general	ADJ
gujaf-181	96	25	meeting	meeting	NOUN
gujaf-181	96	26	,	,	PUNCT
gujaf-181	96	27	as	as	ADV
gujaf-181	96	28	well	well	ADV
gujaf-181	96	29	as	as	ADP
gujaf-181	96	30	all	all	DET
gujaf-181	96	31	public	public	ADJ
gujaf-181	96	32	limited	limited	ADJ
gujaf-181	96	33	liability	liability	NOUN
gujaf-181	96	34	firms	firm	NOUN
gujaf-181	96	35	must	must	AUX
gujaf-181	96	36	publish	publish	VERB
gujaf-181	96	37	audited	audit	VERB
gujaf-181	96	38	financial	financial	ADJ
gujaf-181	96	39	statements	statement	NOUN
gujaf-181	96	40	in	in	ADP
gujaf-181	96	41	at	at	ADV
gujaf-181	96	42	least	least	ADV
gujaf-181	96	43	one	one	NUM
gujaf-181	96	44	nationwide	nationwide	ADV
gujaf-181	96	45	every	every	DET
gujaf-181	96	46	day	day	NOUN
gujaf-181	96	47	newspaper	newspaper	NOUN
gujaf-181	96	48	(	(	PUNCT
gujaf-181	96	49	muideen	muideen	PROPN
gujaf-181	96	50	&	&	CCONJ
gujaf-181	96	51	isiaka	isiaka	PROPN
gujaf-181	96	52	,	,	PUNCT
gujaf-181	96	53	2019	2019	NUM
gujaf-181	96	54	)	)	PUNCT
gujaf-181	96	55	.	.	PUNCT
gujaf-181	97	1	investments	investment	NOUN
gujaf-181	97	2	and	and	CCONJ
gujaf-181	97	3	securities	securities	PROPN
gujaf-181	97	4	act	act	NOUN
gujaf-181	97	5	of	of	ADP
gujaf-181	97	6	1999	1999	NUM
gujaf-181	97	7	also	also	ADV
gujaf-181	97	8	stipulates	stipulate	VERB
gujaf-181	97	9	that	that	SCONJ
gujaf-181	97	10	audited	audit	VERB
gujaf-181	97	11	financial	financial	ADJ
gujaf-181	97	12	statements	statement	NOUN
gujaf-181	97	13	have	have	VERB
gujaf-181	97	14	to	to	PART
gujaf-181	97	15	be	be	AUX
gujaf-181	97	16	filed	file	VERB
gujaf-181	97	17	with	with	ADP
gujaf-181	97	18	the	the	DET
gujaf-181	97	19	securities	securities	PROPN
gujaf-181	97	20	and	and	CCONJ
gujaf-181	97	21	exchange	exchange	PROPN
gujaf-181	97	22	commission	commission	PROPN
gujaf-181	97	23	,	,	PUNCT
gujaf-181	97	24	the	the	DET
gujaf-181	97	25	nigerian	nigerian	ADJ
gujaf-181	97	26	stock	stock	NOUN
gujaf-181	97	27	exchange	exchange	NOUN
gujaf-181	97	28	,	,	PUNCT
gujaf-181	97	29	and	and	CCONJ
gujaf-181	97	30	the	the	DET
gujaf-181	97	31	corporate	corporate	PROPN
gujaf-181	97	32	affairs	affair	NOUN
gujaf-181	97	33	commission	commission	PROPN
gujaf-181	97	34	,	,	PUNCT
gujaf-181	97	35	within	within	ADP
gujaf-181	97	36	three	three	NUM
gujaf-181	97	37	months	month	NOUN
gujaf-181	97	38	of	of	ADP
gujaf-181	97	39	the	the	DET
gujaf-181	97	40	year	year	NOUN
gujaf-181	97	41	's	's	PART
gujaf-181	97	42	end	end	NOUN
gujaf-181	97	43	,	,	PUNCT
gujaf-181	97	44	and	and	CCONJ
gujaf-181	97	45	must	must	AUX
gujaf-181	97	46	be	be	AUX
gujaf-181	97	47	accepted	accept	VERB
gujaf-181	97	48	by	by	ADP
gujaf-181	97	49	the	the	DET
gujaf-181	97	50	stock	stock	NOUN
gujaf-181	97	51	exchange	exchange	NOUN
gujaf-181	97	52	previous	previous	ADJ
gujaf-181	97	53	to	to	ADP
gujaf-181	97	54	its	its	PRON
gujaf-181	97	55	publication	publication	NOUN
gujaf-181	97	56	in	in	ADP
gujaf-181	97	57	newspapers	newspaper	NOUN
gujaf-181	97	58	.	.	PUNCT
gujaf-181	98	1	what	what	PRON
gujaf-181	98	2	constitutes	constitute	VERB
gujaf-181	98	3	timely	timely	ADJ
gujaf-181	98	4	financial	financial	ADJ
gujaf-181	98	5	information	information	NOUN
gujaf-181	98	6	varies	vary	VERB
gujaf-181	98	7	by	by	ADP
gujaf-181	98	8	country	country	NOUN
gujaf-181	98	9	and	and	CCONJ
gujaf-181	98	10	is	be	AUX
gujaf-181	98	11	a	a	DET
gujaf-181	98	12	product	product	NOUN
gujaf-181	98	13	of	of	ADP
gujaf-181	98	14	a	a	DET
gujaf-181	98	15	country	country	NOUN
gujaf-181	98	16	's	's	PART
gujaf-181	98	17	legal	legal	ADJ
gujaf-181	98	18	and	and	CCONJ
gujaf-181	98	19	regulatory	regulatory	ADJ
gujaf-181	98	20	system	system	NOUN
gujaf-181	98	21	(	(	PUNCT
gujaf-181	98	22	paul	paul	PROPN
gujaf-181	98	23	&	&	CCONJ
gujaf-181	98	24	waidi	waidi	PROPN
gujaf-181	98	25	,	,	PUNCT
gujaf-181	98	26	2016	2016	NUM
gujaf-181	98	27	)	)	PUNCT
gujaf-181	98	28	.	.	PUNCT
gujaf-181	99	1	in	in	ADP
gujaf-181	99	2	nigeria	nigeria	PROPN
gujaf-181	99	3	,	,	PUNCT
gujaf-181	99	4	for	for	ADP
gujaf-181	99	5	example	example	NOUN
gujaf-181	99	6	,	,	PUNCT
gujaf-181	99	7	the	the	DET
gujaf-181	99	8	nigeria	nigeria	PROPN
gujaf-181	99	9	stock	stock	PROPN
gujaf-181	99	10	exchange	exchange	PROPN
gujaf-181	99	11	(	(	PUNCT
gujaf-181	99	12	nse	nse	NOUN
gujaf-181	99	13	)	)	PUNCT
gujaf-181	99	14	mandates	mandate	NOUN
gujaf-181	99	15	quoted	quote	VERB
gujaf-181	99	16	firms	firm	NOUN
gujaf-181	99	17	to	to	PART
gujaf-181	99	18	present	present	VERB
gujaf-181	99	19	their	their	PRON
gujaf-181	99	20	audited	audit	VERB
gujaf-181	99	21	financial	financial	ADJ
gujaf-181	99	22	statement	statement	NOUN
gujaf-181	99	23	in	in	ADP
gujaf-181	99	24	ninety	ninety	NUM
gujaf-181	99	25	days	day	NOUN
gujaf-181	99	26	of	of	ADP
gujaf-181	99	27	the	the	DET
gujaf-181	99	28	financial	financial	ADJ
gujaf-181	99	29	year	year	NOUN
gujaf-181	99	30	end	end	NOUN
gujaf-181	99	31	;	;	PUNCT
gujaf-181	99	32	this	this	PRON
gujaf-181	99	33	means	mean	VERB
gujaf-181	99	34	that	that	SCONJ
gujaf-181	99	35	audited	audit	VERB
gujaf-181	99	36	financial	financial	ADJ
gujaf-181	99	37	statements	statement	NOUN
gujaf-181	99	38	must	must	AUX
gujaf-181	99	39	be	be	AUX
gujaf-181	99	40	published	publish	VERB
gujaf-181	99	41	within	within	ADP
gujaf-181	99	42	three	three	NUM
gujaf-181	99	43	months	month	NOUN
gujaf-181	99	44	.	.	PUNCT
gujaf-181	100	1	although	although	SCONJ
gujaf-181	100	2	,	,	PUNCT
gujaf-181	100	3	companies	company	NOUN
gujaf-181	100	4	in	in	ADP
gujaf-181	100	5	well	well	ADV
gujaf-181	100	6	regulated	regulated	ADJ
gujaf-181	100	7	environment	environment	NOUN
gujaf-181	100	8	like	like	ADP
gujaf-181	100	9	banks	bank	NOUN
gujaf-181	100	10	have	have	VERB
gujaf-181	100	11	some	some	DET
gujaf-181	100	12	other	other	ADJ
gujaf-181	100	13	reporting	reporting	NOUN
gujaf-181	100	14	requirements	requirement	NOUN
gujaf-181	100	15	that	that	PRON
gujaf-181	100	16	may	may	AUX
gujaf-181	100	17	be	be	AUX
gujaf-181	100	18	shorter	short	ADJ
gujaf-181	100	19	precede	precede	VERB
gujaf-181	100	20	the	the	DET
gujaf-181	100	21	publication	publication	NOUN
gujaf-181	100	22	of	of	ADP
gujaf-181	100	23	audited	audit	VERB
gujaf-181	100	24	financial	financial	ADJ
gujaf-181	100	25	statements	statement	NOUN
gujaf-181	100	26	.	.	PUNCT
gujaf-181	101	1	it	it	PRON
gujaf-181	101	2	was	be	AUX
gujaf-181	101	3	experiential	experiential	ADJ
gujaf-181	101	4	that	that	SCONJ
gujaf-181	101	5	within	within	ADP
gujaf-181	101	6	nigeria	nigeria	PROPN
gujaf-181	101	7	,	,	PUNCT
gujaf-181	101	8	companies	company	NOUN
gujaf-181	101	9	in	in	ADP
gujaf-181	101	10	the	the	DET
gujaf-181	101	11	banking	banking	NOUN
gujaf-181	101	12	division	division	NOUN
gujaf-181	101	13	need	need	VERB
gujaf-181	101	14	about	about	ADV
gujaf-181	101	15	eighty	eighty	NUM
gujaf-181	101	16	-	-	PUNCT
gujaf-181	101	17	two	two	NUM
gujaf-181	101	18	days	day	NOUN
gujaf-181	101	19	,	,	PUNCT
gujaf-181	101	20	insurance	insurance	NOUN
gujaf-181	101	21	sector	sector	NOUN
gujaf-181	101	22	one	one	NUM
gujaf-181	101	23	hundred	hundred	NUM
gujaf-181	101	24	and	and	CCONJ
gujaf-181	101	25	fifty	fifty	NUM
gujaf-181	101	26	-	-	PUNCT
gujaf-181	101	27	three	three	NUM
gujaf-181	101	28	,	,	PUNCT
gujaf-181	101	29	food	food	NOUN
gujaf-181	101	30	/	/	SYM
gujaf-181	101	31	tobacco	tobacco	NOUN
gujaf-181	101	32	and	and	CCONJ
gujaf-181	101	33	beverage	beverage	NOUN
gujaf-181	101	34	sector	sector	NOUN
gujaf-181	101	35	one	one	NUM
gujaf-181	101	36	hundred	hundred	NUM
gujaf-181	101	37	and	and	CCONJ
gujaf-181	101	38	forty	forty	NUM
gujaf-181	101	39	-	-	PUNCT
gujaf-181	101	40	four	four	NUM
gujaf-181	101	41	,	,	PUNCT
gujaf-181	101	42	petroleum	petroleum	NOUN
gujaf-181	101	43	sector	sector	NOUN
gujaf-181	101	44	one	one	NUM
gujaf-181	101	45	hundred	hundred	NUM
gujaf-181	101	46	and	and	CCONJ
gujaf-181	101	47	thirty	thirty	NUM
gujaf-181	101	48	-	-	PUNCT
gujaf-181	101	49	seven	seven	NUM
gujaf-181	101	50	,	,	PUNCT
gujaf-181	101	51	health	health	NOUN
gujaf-181	101	52	sector	sector	NOUN
gujaf-181	101	53	hundred	hundred	NUM
gujaf-181	101	54	and	and	CCONJ
gujaf-181	101	55	forty	forty	NUM
gujaf-181	101	56	-	-	PUNCT
gujaf-181	101	57	five	five	NUM
gujaf-181	101	58	,	,	PUNCT
gujaf-181	101	59	agriculture	agriculture	NOUN
gujaf-181	101	60	ninety	ninety	NUM
gujaf-181	101	61	six	six	NUM
gujaf-181	101	62	days	day	NOUN
gujaf-181	101	63	and	and	CCONJ
gujaf-181	101	64	conglomerates	conglomerate	NOUN
gujaf-181	101	65	one	one	NUM
gujaf-181	101	66	hundred	hundred	NUM
gujaf-181	101	67	nineteen	nineteen	NUM
gujaf-181	101	68	days	day	NOUN
gujaf-181	101	69	(	(	PUNCT
gujaf-181	101	70	iyoha	iyoha	NOUN
gujaf-181	101	71	,	,	PUNCT
gujaf-181	101	72	2012	2012	NUM
gujaf-181	101	73	)	)	PUNCT
gujaf-181	101	74	.	.	PUNCT
gujaf-181	102	1	there	there	PRON
gujaf-181	102	2	have	have	VERB
gujaf-181	102	3	recurring	recur	VERB
gujaf-181	102	4	cases	case	NOUN
gujaf-181	102	5	of	of	ADP
gujaf-181	102	6	listed	list	VERB
gujaf-181	102	7	companies	company	NOUN
gujaf-181	102	8	failing	fail	VERB
gujaf-181	102	9	to	to	PART
gujaf-181	102	10	make	make	VERB
gujaf-181	102	11	public	public	ADJ
gujaf-181	102	12	their	their	PRON
gujaf-181	102	13	financial	financial	ADJ
gujaf-181	102	14	statements	statement	NOUN
gujaf-181	102	15	as	as	SCONJ
gujaf-181	102	16	at	at	ADP
gujaf-181	102	17	when	when	SCONJ
gujaf-181	102	18	due	due	ADJ
gujaf-181	102	19	,	,	PUNCT
gujaf-181	102	20	for	for	ADP
gujaf-181	102	21	instance	instance	NOUN
gujaf-181	102	22	,	,	PUNCT
gujaf-181	102	23	in	in	ADP
gujaf-181	102	24	2016	2016	NUM
gujaf-181	102	25	,	,	PUNCT
gujaf-181	102	26	about	about	ADV
gujaf-181	102	27	15	15	NUM
gujaf-181	102	28	companies	company	NOUN
gujaf-181	102	29	were	be	AUX
gujaf-181	102	30	sanctioned	sanction	VERB
gujaf-181	102	31	by	by	ADP
gujaf-181	102	32	the	the	DET
gujaf-181	102	33	securities	securities	PROPN
gujaf-181	102	34	and	and	CCONJ
gujaf-181	102	35	exchange	exchange	PROPN
gujaf-181	102	36	commission	commission	PROPN
gujaf-181	102	37	(	(	PUNCT
gujaf-181	102	38	sec	sec	PROPN
gujaf-181	102	39	)	)	PUNCT
gujaf-181	102	40	for	for	ADP
gujaf-181	102	41	failing	fail	VERB
gujaf-181	102	42	to	to	PART
gujaf-181	102	43	publish	publish	VERB
gujaf-181	102	44	their	their	PRON
gujaf-181	102	45	audited	audit	VERB
gujaf-181	102	46	financial	financial	ADJ
gujaf-181	102	47	statements	statement	NOUN
gujaf-181	102	48	three	three	NUM
gujaf-181	102	49	months	month	NOUN
gujaf-181	102	50	after	after	ADP
gujaf-181	102	51	financial	financial	ADJ
gujaf-181	102	52	year	year	NOUN
gujaf-181	102	53	end	end	NOUN
gujaf-181	102	54	,	,	PUNCT
gujaf-181	102	55	as	as	ADP
gujaf-181	102	56	against	against	ADP
gujaf-181	102	57	three	three	NUM
gujaf-181	102	58	companies	company	NOUN
gujaf-181	102	59	in	in	ADP
gujaf-181	102	60	2015	2015	NUM
gujaf-181	102	61	financial	financial	ADJ
gujaf-181	102	62	year	year	NOUN
gujaf-181	102	63	(	(	PUNCT
gujaf-181	102	64	awojulugbe	awojulugbe	NOUN
gujaf-181	102	65	,	,	PUNCT
gujaf-181	102	66	2018	2018	NUM
gujaf-181	102	67	;	;	PUNCT
gujaf-181	102	68	nigeria	nigeria	PROPN
gujaf-181	102	69	stock	stock	PROPN
gujaf-181	102	70	exchange	exchange	PROPN
gujaf-181	102	71	(	(	PUNCT
gujaf-181	102	72	nse	nse	NOUN
gujaf-181	102	73	)	)	PUNCT
gujaf-181	102	74	,	,	PUNCT
gujaf-181	102	75	2019	2019	NUM
gujaf-181	102	76	;	;	PUNCT
gujaf-181	102	77	salako	salako	NOUN
gujaf-181	102	78	,	,	PUNCT
gujaf-181	102	79	2018	2018	NUM
gujaf-181	102	80	)	)	PUNCT
gujaf-181	102	81	.	.	PUNCT
gujaf-181	103	1	furthermore	furthermore	ADV
gujaf-181	103	2	,	,	PUNCT
gujaf-181	103	3	in	in	ADP
gujaf-181	103	4	2018	2018	NUM
gujaf-181	103	5	nse	nse	NOUN
gujaf-181	103	6	sanctioned	sanction	VERB
gujaf-181	103	7	thirty	thirty	NUM
gujaf-181	103	8	-	-	PUNCT
gujaf-181	103	9	one	one	NUM
gujaf-181	103	10	quoted	quote	VERB
gujaf-181	103	11	companies	company	NOUN
gujaf-181	103	12	for	for	ADP
gujaf-181	103	13	not	not	PART
gujaf-181	103	14	meeting	meet	VERB
gujaf-181	103	15	time	time	NOUN
gujaf-181	103	16	limit	limit	NOUN
gujaf-181	103	17	for	for	ADP
gujaf-181	103	18	filing	file	VERB
gujaf-181	103	19	their	their	PRON
gujaf-181	103	20	audited	audit	VERB
gujaf-181	103	21	financial	financial	ADJ
gujaf-181	103	22	reports	report	NOUN
gujaf-181	103	23	for	for	ADP
gujaf-181	103	24	the	the	DET
gujaf-181	103	25	year	year	NOUN
gujaf-181	103	26	ended	end	VERB
gujaf-181	103	27	december	december	PROPN
gujaf-181	103	28	31	31	NUM
gujaf-181	103	29	,	,	PUNCT
gujaf-181	103	30	2017	2017	NUM
gujaf-181	103	31	.	.	PUNCT
gujaf-181	104	1	nse	nse	NOUN
gujaf-181	104	2	’s	’s	PART
gujaf-181	104	3	regulatory	regulatory	ADJ
gujaf-181	104	4	filing	filing	NOUN
gujaf-181	104	5	schedule	schedule	NOUN
gujaf-181	104	6	shows	show	VERB
gujaf-181	104	7	march	march	PROPN
gujaf-181	104	8	31	31	NUM
gujaf-181	104	9	,	,	PUNCT
gujaf-181	104	10	2018	2018	NUM
gujaf-181	104	11	is	be	AUX
gujaf-181	104	12	the	the	DET
gujaf-181	104	13	time	time	NOUN
gujaf-181	104	14	boundary	boundary	ADJ
gujaf-181	104	15	for	for	ADP
gujaf-181	104	16	falling	fall	VERB
gujaf-181	104	17	of	of	ADP
gujaf-181	104	18	annual	annual	ADJ
gujaf-181	104	19	reports	report	NOUN
gujaf-181	104	20	for	for	ADP
gujaf-181	104	21	companies	company	NOUN
gujaf-181	104	22	with	with	ADP
gujaf-181	104	23	gregorian	gregorian	ADJ
gujaf-181	104	24	calendar	calendar	NOUN
gujaf-181	104	25	business	business	NOUN
gujaf-181	104	26	year	year	NOUN
gujaf-181	104	27	ended	end	VERB
gujaf-181	104	28	december	december	PROPN
gujaf-181	104	29	31	31	NUM
gujaf-181	104	30	,	,	PUNCT
gujaf-181	104	31	2017(salako	2017(salako	NUM
gujaf-181	104	32	,	,	PUNCT
gujaf-181	104	33	2018	2018	NUM
gujaf-181	104	34	;	;	PUNCT
gujaf-181	104	35	awojulugbe	awojulugbe	NOUN
gujaf-181	104	36	,	,	PUNCT
gujaf-181	104	37	201/8	201/8	NUM
gujaf-181	104	38	)	)	PUNCT
gujaf-181	104	39	.	.	PUNCT
gujaf-181	105	1	the	the	DET
gujaf-181	105	2	above	above	ADV
gujaf-181	105	3	mentioned	mention	VERB
gujaf-181	105	4	financial	financial	ADJ
gujaf-181	105	5	implication	implication	NOUN
gujaf-181	105	6	has	have	VERB
gujaf-181	105	7	so	so	ADV
gujaf-181	105	8	much	much	ADJ
gujaf-181	105	9	to	to	PART
gujaf-181	105	10	do	do	VERB
gujaf-181	105	11	with	with	ADP
gujaf-181	105	12	the	the	DET
gujaf-181	105	13	state	state	NOUN
gujaf-181	105	14	of	of	ADP
gujaf-181	105	15	uncertainty	uncertainty	NOUN
gujaf-181	105	16	that	that	SCONJ
gujaf-181	105	17	stakeholders	stakeholder	NOUN
gujaf-181	105	18	are	be	AUX
gujaf-181	105	19	in	in	ADP
gujaf-181	105	20	,	,	PUNCT
gujaf-181	105	21	which	which	PRON
gujaf-181	105	22	often	often	ADV
gujaf-181	105	23	results	result	VERB
gujaf-181	105	24	in	in	ADP
gujaf-181	105	25	public	public	ADJ
gujaf-181	105	26	speculation	speculation	NOUN
gujaf-181	105	27	about	about	ADP
gujaf-181	105	28	specific	specific	ADJ
gujaf-181	105	29	bad	bad	ADJ
gujaf-181	105	30	gusau	gusau	ADJ
gujaf-181	105	31	journal	journal	NOUN
gujaf-181	105	32	of	of	ADP
gujaf-181	105	33	accounting	accounting	NOUN
gujaf-181	105	34	and	and	CCONJ
gujaf-181	105	35	finance	finance	NOUN
gujaf-181	105	36	,	,	PUNCT
gujaf-181	105	37	vol	vol	NOUN
gujaf-181	105	38	.	.	PROPN
gujaf-181	105	39	3	3	NUM
gujaf-181	105	40	,	,	PUNCT
gujaf-181	105	41	issue	issue	NOUN
gujaf-181	105	42	3	3	NUM
gujaf-181	105	43	,	,	PUNCT
gujaf-181	105	44	october	october	PROPN
gujaf-181	105	45	,	,	PUNCT
gujaf-181	105	46	2022	2022	NUM
gujaf-181	105	47	69	69	NUM
gujaf-181	105	48	news	news	NOUN
gujaf-181	105	49	in	in	ADP
gujaf-181	105	50	the	the	DET
gujaf-181	105	51	affected	affected	ADJ
gujaf-181	105	52	companies	company	NOUN
gujaf-181	105	53	,	,	PUNCT
gujaf-181	105	54	casting	cast	VERB
gujaf-181	105	55	doubt	doubt	NOUN
gujaf-181	105	56	on	on	ADP
gujaf-181	105	57	the	the	DET
gujaf-181	105	58	accurateness	accurateness	NOUN
gujaf-181	105	59	and	and	CCONJ
gujaf-181	105	60	importance	importance	NOUN
gujaf-181	105	61	of	of	ADP
gujaf-181	105	62	financial	financial	ADJ
gujaf-181	105	63	information	information	NOUN
gujaf-181	105	64	made	make	VERB
gujaf-181	105	65	available	available	ADJ
gujaf-181	105	66	by	by	ADP
gujaf-181	105	67	these	these	DET
gujaf-181	105	68	companies	company	NOUN
gujaf-181	105	69	.	.	PUNCT
gujaf-181	106	1	there	there	PRON
gujaf-181	106	2	is	be	VERB
gujaf-181	106	3	no	no	DET
gujaf-181	106	4	doubt	doubt	NOUN
gujaf-181	106	5	that	that	SCONJ
gujaf-181	106	6	research	research	NOUN
gujaf-181	106	7	on	on	ADP
gujaf-181	106	8	financial	financial	ADJ
gujaf-181	106	9	reporting	reporting	NOUN
gujaf-181	106	10	timeliness	timeliness	NOUN
gujaf-181	106	11	has	have	AUX
gujaf-181	106	12	been	be	AUX
gujaf-181	106	13	conducted	conduct	VERB
gujaf-181	106	14	in	in	ADP
gujaf-181	106	15	nigeria	nigeria	PROPN
gujaf-181	106	16	and	and	CCONJ
gujaf-181	106	17	beyond	beyond	ADP
gujaf-181	106	18	.	.	PUNCT
gujaf-181	107	1	however	however	ADV
gujaf-181	107	2	,	,	PUNCT
gujaf-181	107	3	existing	exist	VERB
gujaf-181	107	4	literatures	literature	NOUN
gujaf-181	107	5	,	,	PUNCT
gujaf-181	107	6	show	show	VERB
gujaf-181	107	7	that	that	SCONJ
gujaf-181	107	8	financial	financial	ADJ
gujaf-181	107	9	reporting	reporting	NOUN
gujaf-181	107	10	timeliness	timeliness	NOUN
gujaf-181	107	11	of	of	ADP
gujaf-181	107	12	firms	firm	NOUN
gujaf-181	107	13	is	be	AUX
gujaf-181	107	14	effected	effect	VERB
gujaf-181	107	15	by	by	ADP
gujaf-181	107	16	corporate	corporate	ADJ
gujaf-181	107	17	mechanisms	mechanism	NOUN
gujaf-181	107	18	(	(	PUNCT
gujaf-181	107	19	i.e.	i.e.	X
gujaf-181	107	20	as	as	ADP
gujaf-181	107	21	corporate	corporate	ADJ
gujaf-181	107	22	governance	governance	NOUN
gujaf-181	107	23	and	and	CCONJ
gujaf-181	107	24	corporate	corporate	ADJ
gujaf-181	107	25	attributes	attribute	NOUN
gujaf-181	107	26	)	)	PUNCT
gujaf-181	107	27	.	.	PUNCT
gujaf-181	108	1	based	base	VERB
gujaf-181	108	2	on	on	ADP
gujaf-181	108	3	the	the	DET
gujaf-181	108	4	reviewed	review	VERB
gujaf-181	108	5	literatures	literature	NOUN
gujaf-181	108	6	and	and	CCONJ
gujaf-181	108	7	to	to	ADP
gujaf-181	108	8	the	the	DET
gujaf-181	108	9	best	good	ADJ
gujaf-181	108	10	of	of	ADP
gujaf-181	108	11	the	the	DET
gujaf-181	108	12	researchers	researcher	NOUN
gujaf-181	108	13	’	’	PART
gujaf-181	108	14	knowledge	knowledge	NOUN
gujaf-181	108	15	,	,	PUNCT
gujaf-181	108	16	many	many	ADJ
gujaf-181	108	17	studies	study	NOUN
gujaf-181	108	18	have	have	AUX
gujaf-181	108	19	been	be	AUX
gujaf-181	108	20	conducted	conduct	VERB
gujaf-181	108	21	on	on	ADP
gujaf-181	108	22	the	the	DET
gujaf-181	108	23	effect	effect	NOUN
gujaf-181	108	24	of	of	ADP
gujaf-181	108	25	corporate	corporate	ADJ
gujaf-181	108	26	governance	governance	NOUN
gujaf-181	108	27	mechanisms	mechanism	NOUN
gujaf-181	108	28	on	on	ADP
gujaf-181	108	29	financial	financial	ADJ
gujaf-181	108	30	reporting	reporting	NOUN
gujaf-181	108	31	timeliness	timeliness	NOUN
gujaf-181	108	32	(	(	PUNCT
gujaf-181	108	33	ilaboya	ilaboya	NOUN
gujaf-181	108	34	and	and	CCONJ
gujaf-181	108	35	iyafekhe	iyafekhe	ADJ
gujaf-181	108	36	,	,	PUNCT
gujaf-181	108	37	2014	2014	NUM
gujaf-181	108	38	;	;	PUNCT
gujaf-181	108	39	odjaremu	odjaremu	NOUN
gujaf-181	108	40	and	and	CCONJ
gujaf-181	108	41	jeroh	jeroh	NOUN
gujaf-181	108	42	,	,	PUNCT
gujaf-181	108	43	2019	2019	NUM
gujaf-181	108	44	)	)	PUNCT
gujaf-181	108	45	.	.	PUNCT
gujaf-181	109	1	with	with	ADP
gujaf-181	109	2	little	little	ADJ
gujaf-181	109	3	research	research	NOUN
gujaf-181	109	4	on	on	ADP
gujaf-181	109	5	the	the	DET
gujaf-181	109	6	effect	effect	NOUN
gujaf-181	109	7	of	of	ADP
gujaf-181	109	8	corporate	corporate	ADJ
gujaf-181	109	9	attributes	attribute	NOUN
gujaf-181	109	10	and	and	CCONJ
gujaf-181	109	11	financial	financial	ADJ
gujaf-181	109	12	reporting	reporting	NOUN
gujaf-181	109	13	timeliness	timeliness	NOUN
gujaf-181	109	14	of	of	ADP
gujaf-181	109	15	listed	list	VERB
gujaf-181	109	16	firms	firm	NOUN
gujaf-181	109	17	in	in	ADP
gujaf-181	109	18	nigeria	nigeria	PROPN
gujaf-181	109	19	(	(	PUNCT
gujaf-181	109	20	akhalumeh	akhalumeh	PROPN
gujaf-181	109	21	,	,	PUNCT
gujaf-181	109	22	izevbekhai	izevbekhai	NOUN
gujaf-181	109	23	and	and	CCONJ
gujaf-181	109	24	ohenhen	ohenhen	NOUN
gujaf-181	109	25	,	,	PUNCT
gujaf-181	109	26	2017	2017	NUM
gujaf-181	109	27	;	;	PUNCT
gujaf-181	109	28	siyanbola	siyanbola	PROPN
gujaf-181	109	29	,	,	PUNCT
gujaf-181	109	30	sanyaolu	sanyaolu	PROPN
gujaf-181	109	31	,	,	PUNCT
gujaf-181	109	32	ogbebor	ogbebor	NOUN
gujaf-181	109	33	and	and	CCONJ
gujaf-181	109	34	adegbie	adegbie	PROPN
gujaf-181	109	35	,	,	PUNCT
gujaf-181	109	36	2020	2020	NUM
gujaf-181	109	37	)	)	PUNCT
gujaf-181	109	38	.	.	PUNCT
gujaf-181	110	1	similarly	similarly	ADV
gujaf-181	110	2	,	,	PUNCT
gujaf-181	110	3	most	most	ADJ
gujaf-181	110	4	of	of	ADP
gujaf-181	110	5	the	the	DET
gujaf-181	110	6	studies	study	NOUN
gujaf-181	110	7	conducted	conduct	VERB
gujaf-181	110	8	focus	focus	NOUN
gujaf-181	110	9	on	on	ADP
gujaf-181	110	10	other	other	ADJ
gujaf-181	110	11	sectors	sector	NOUN
gujaf-181	110	12	,	,	PUNCT
gujaf-181	110	13	as	as	SCONJ
gujaf-181	110	14	can	can	AUX
gujaf-181	110	15	be	be	AUX
gujaf-181	110	16	seen	see	VERB
gujaf-181	110	17	from	from	ADP
gujaf-181	110	18	the	the	DET
gujaf-181	110	19	study	study	NOUN
gujaf-181	110	20	of	of	ADP
gujaf-181	110	21	siyanbola	siyanbola	PROPN
gujaf-181	110	22	,	,	PUNCT
gujaf-181	110	23	et	et	PROPN
gujaf-181	110	24	al	al	PROPN
gujaf-181	110	25	,	,	PUNCT
gujaf-181	110	26	(	(	PUNCT
gujaf-181	110	27	2020	2020	NUM
gujaf-181	110	28	)	)	PUNCT
gujaf-181	110	29	who	who	PRON
gujaf-181	110	30	examined	examine	VERB
gujaf-181	110	31	the	the	DET
gujaf-181	110	32	effect	effect	NOUN
gujaf-181	110	33	of	of	ADP
gujaf-181	110	34	firm	firm	ADJ
gujaf-181	110	35	attributes	attribute	NOUN
gujaf-181	110	36	on	on	ADP
gujaf-181	110	37	audit	audit	NOUN
gujaf-181	110	38	reporting	report	VERB
gujaf-181	110	39	lag	lag	NOUN
gujaf-181	110	40	of	of	ADP
gujaf-181	110	41	listed	list	VERB
gujaf-181	110	42	deposit	deposit	NOUN
gujaf-181	110	43	money	money	NOUN
gujaf-181	110	44	banks	bank	NOUN
gujaf-181	110	45	in	in	ADP
gujaf-181	110	46	nigeria	nigeria	PROPN
gujaf-181	110	47	,	,	PUNCT
gujaf-181	110	48	efobi	efobi	NOUN
gujaf-181	110	49	and	and	CCONJ
gujaf-181	110	50	okougbo	okougbo	ADJ
gujaf-181	110	51	(	(	PUNCT
gujaf-181	110	52	2015	2015	NUM
gujaf-181	110	53	)	)	PUNCT
gujaf-181	110	54	investigated	investigate	VERB
gujaf-181	110	55	the	the	DET
gujaf-181	110	56	effect	effect	NOUN
gujaf-181	110	57	of	of	ADP
gujaf-181	110	58	firm	firm	ADJ
gujaf-181	110	59	characteristics	characteristic	NOUN
gujaf-181	110	60	on	on	ADP
gujaf-181	110	61	financial	financial	ADJ
gujaf-181	110	62	timeliness	timeliness	NOUN
gujaf-181	110	63	of	of	ADP
gujaf-181	110	64	financial	financial	ADJ
gujaf-181	110	65	institutions	institution	NOUN
gujaf-181	110	66	in	in	ADP
gujaf-181	110	67	nigeria	nigeria	PROPN
gujaf-181	110	68	and	and	CCONJ
gujaf-181	110	69	the	the	DET
gujaf-181	110	70	study	study	NOUN
gujaf-181	110	71	of	of	ADP
gujaf-181	110	72	…	…	PUNCT
gujaf-181	110	73	with	with	ADP
gujaf-181	110	74	little	little	ADJ
gujaf-181	110	75	studies	study	NOUN
gujaf-181	110	76	covering	cover	VERB
gujaf-181	110	77	the	the	DET
gujaf-181	110	78	consumer	consumer	NOUN
gujaf-181	110	79	goods	good	NOUN
gujaf-181	110	80	sector	sector	NOUN
gujaf-181	110	81	in	in	ADP
gujaf-181	110	82	nigeria	nigeria	PROPN
gujaf-181	110	83	.	.	PUNCT
gujaf-181	111	1	furthermore	furthermore	ADV
gujaf-181	111	2	,	,	PUNCT
gujaf-181	111	3	in	in	ADP
gujaf-181	111	4	nigeria	nigeria	PROPN
gujaf-181	111	5	,	,	PUNCT
gujaf-181	111	6	the	the	DET
gujaf-181	111	7	period	period	NOUN
gujaf-181	111	8	covered	cover	VERB
gujaf-181	111	9	by	by	ADP
gujaf-181	111	10	some	some	PRON
gujaf-181	111	11	of	of	ADP
gujaf-181	111	12	the	the	DET
gujaf-181	111	13	prior	prior	ADJ
gujaf-181	111	14	studies	study	NOUN
gujaf-181	111	15	leave	leave	VERB
gujaf-181	111	16	a	a	DET
gujaf-181	111	17	gap	gap	NOUN
gujaf-181	111	18	.	.	PUNCT
gujaf-181	112	1	the	the	DET
gujaf-181	112	2	work	work	NOUN
gujaf-181	112	3	of	of	ADP
gujaf-181	112	4	efobi	efobi	NOUN
gujaf-181	112	5	and	and	CCONJ
gujaf-181	112	6	okougbo	okougbo	ADJ
gujaf-181	112	7	(	(	PUNCT
gujaf-181	112	8	2015	2015	NUM
gujaf-181	112	9	)	)	PUNCT
gujaf-181	112	10	for	for	ADP
gujaf-181	112	11	example	example	NOUN
gujaf-181	112	12	,	,	PUNCT
gujaf-181	112	13	covered	cover	VERB
gujaf-181	112	14	the	the	DET
gujaf-181	112	15	period	period	NOUN
gujaf-181	112	16	of	of	ADP
gujaf-181	112	17	2005	2005	NUM
gujaf-181	112	18	-	-	SYM
gujaf-181	112	19	2008	2008	NUM
gujaf-181	112	20	;	;	PUNCT
gujaf-181	112	21	siyanbola	siyanbola	PROPN
gujaf-181	112	22	,	,	PUNCT
gujaf-181	112	23	et	et	PROPN
gujaf-181	112	24	al	al	PROPN
gujaf-181	112	25	,	,	PUNCT
gujaf-181	112	26	(	(	PUNCT
gujaf-181	112	27	2020	2020	NUM
gujaf-181	112	28	)	)	PUNCT
gujaf-181	112	29	,	,	PUNCT
gujaf-181	112	30	covered	cover	VERB
gujaf-181	112	31	the	the	DET
gujaf-181	112	32	period	period	NOUN
gujaf-181	112	33	of	of	ADP
gujaf-181	112	34	2008	2008	NUM
gujaf-181	112	35	-	-	SYM
gujaf-181	112	36	2017	2017	NUM
gujaf-181	112	37	;	;	PUNCT
gujaf-181	112	38	arowoshegbe	arowoshegbe	NOUN
gujaf-181	112	39	,	,	PUNCT
gujaf-181	112	40	uniamikogbo	uniamikogbo	PROPN
gujaf-181	112	41	and	and	CCONJ
gujaf-181	112	42	adeusi	adeusi	PROPN
gujaf-181	112	43	(	(	PUNCT
gujaf-181	112	44	2017	2017	NUM
gujaf-181	112	45	)	)	PUNCT
gujaf-181	112	46	,	,	PUNCT
gujaf-181	112	47	covered	cover	VERB
gujaf-181	112	48	the	the	DET
gujaf-181	112	49	period	period	NOUN
gujaf-181	112	50	of	of	ADP
gujaf-181	112	51	2012	2012	NUM
gujaf-181	112	52	-	-	SYM
gujaf-181	112	53	2015	2015	NUM
gujaf-181	112	54	;	;	PUNCT
gujaf-181	112	55	akingunola	akingunola	PROPN
gujaf-181	112	56	,	,	PUNCT
gujaf-181	112	57	soyemi	soyemi	NOUN
gujaf-181	112	58	and	and	CCONJ
gujaf-181	112	59	okunuga	okunuga	INTJ
gujaf-181	112	60	(	(	PUNCT
gujaf-181	112	61	2018	2018	NUM
gujaf-181	112	62	)	)	PUNCT
gujaf-181	112	63	,	,	PUNCT
gujaf-181	112	64	covered	cover	VERB
gujaf-181	112	65	period	period	NOUN
gujaf-181	112	66	of	of	ADP
gujaf-181	112	67	2010	2010	NUM
gujaf-181	112	68	-	-	SYM
gujaf-181	112	69	2015	2015	NUM
gujaf-181	112	70	;	;	PUNCT
gujaf-181	112	71	adebayo	adebayo	PROPN
gujaf-181	112	72	and	and	CCONJ
gujaf-181	112	73	adebiyi	adebiyi	NOUN
gujaf-181	112	74	(	(	PUNCT
gujaf-181	112	75	2016	2016	NUM
gujaf-181	112	76	)	)	PUNCT
gujaf-181	112	77	,	,	PUNCT
gujaf-181	112	78	covered	cover	VERB
gujaf-181	112	79	the	the	DET
gujaf-181	112	80	period	period	NOUN
gujaf-181	112	81	of	of	ADP
gujaf-181	112	82	2005	2005	NUM
gujaf-181	112	83	-	-	SYM
gujaf-181	112	84	2013	2013	NUM
gujaf-181	112	85	.	.	PUNCT
gujaf-181	113	1	these	these	DET
gujaf-181	113	2	studies	study	NOUN
gujaf-181	113	3	were	be	AUX
gujaf-181	113	4	not	not	PART
gujaf-181	113	5	carried	carry	VERB
gujaf-181	113	6	out	out	ADP
gujaf-181	113	7	to	to	PART
gujaf-181	113	8	examine	examine	VERB
gujaf-181	113	9	the	the	DET
gujaf-181	113	10	effect	effect	NOUN
gujaf-181	113	11	of	of	ADP
gujaf-181	113	12	corporate	corporate	ADJ
gujaf-181	113	13	attributes	attribute	NOUN
gujaf-181	113	14	on	on	ADP
gujaf-181	113	15	financial	financial	ADJ
gujaf-181	113	16	reporting	reporting	NOUN
gujaf-181	113	17	timeliness	timeliness	NOUN
gujaf-181	113	18	of	of	ADP
gujaf-181	113	19	listed	list	VERB
gujaf-181	113	20	consumer	consumer	NOUN
gujaf-181	113	21	goods	good	NOUN
gujaf-181	113	22	firms	firm	NOUN
gujaf-181	113	23	in	in	ADP
gujaf-181	113	24	nigeria	nigeria	PROPN
gujaf-181	113	25	.	.	PUNCT
gujaf-181	114	1	however	however	ADV
gujaf-181	114	2	,	,	PUNCT
gujaf-181	114	3	this	this	DET
gujaf-181	114	4	current	current	ADJ
gujaf-181	114	5	study	study	NOUN
gujaf-181	114	6	aims	aim	VERB
gujaf-181	114	7	to	to	PART
gujaf-181	114	8	assess	assess	VERB
gujaf-181	114	9	the	the	DET
gujaf-181	114	10	effect	effect	NOUN
gujaf-181	114	11	of	of	ADP
gujaf-181	114	12	firm	firm	ADJ
gujaf-181	114	13	attributes	attribute	NOUN
gujaf-181	114	14	on	on	ADP
gujaf-181	114	15	the	the	DET
gujaf-181	114	16	financial	financial	ADJ
gujaf-181	114	17	reporting	reporting	NOUN
gujaf-181	114	18	timeliness	timeliness	NOUN
gujaf-181	114	19	of	of	ADP
gujaf-181	114	20	listed	list	VERB
gujaf-181	114	21	consumer	consumer	NOUN
gujaf-181	114	22	goods	good	NOUN
gujaf-181	114	23	companies	company	NOUN
gujaf-181	114	24	in	in	ADP
gujaf-181	114	25	nigeria	nigeria	PROPN
gujaf-181	114	26	.	.	PUNCT
gujaf-181	115	1	the	the	DET
gujaf-181	115	2	specific	specific	ADJ
gujaf-181	115	3	objective	objective	NOUN
gujaf-181	115	4	of	of	ADP
gujaf-181	115	5	the	the	DET
gujaf-181	115	6	study	study	NOUN
gujaf-181	115	7	is	be	AUX
gujaf-181	115	8	to	to	PART
gujaf-181	115	9	examine	examine	VERB
gujaf-181	115	10	the	the	DET
gujaf-181	115	11	extent	extent	NOUN
gujaf-181	115	12	to	to	PART
gujaf-181	115	13	which	which	PRON
gujaf-181	115	14	firm	firm	ADJ
gujaf-181	115	15	size	size	NOUN
gujaf-181	115	16	,	,	PUNCT
gujaf-181	115	17	profitability	profitability	NOUN
gujaf-181	115	18	,	,	PUNCT
gujaf-181	115	19	liquidity	liquidity	NOUN
gujaf-181	115	20	and	and	CCONJ
gujaf-181	115	21	financial	financial	ADJ
gujaf-181	115	22	leverage	leverage	NOUN
gujaf-181	115	23	influence	influence	NOUN
gujaf-181	115	24	financial	financial	ADJ
gujaf-181	115	25	reporting	reporting	NOUN
gujaf-181	115	26	timeliness	timeliness	NOUN
gujaf-181	115	27	of	of	ADP
gujaf-181	115	28	listed	list	VERB
gujaf-181	115	29	consumer	consumer	NOUN
gujaf-181	115	30	goods	good	NOUN
gujaf-181	115	31	firms	firm	NOUN
gujaf-181	115	32	in	in	ADP
gujaf-181	115	33	nigeria	nigeria	PROPN
gujaf-181	115	34	.	.	PUNCT
gujaf-181	116	1	the	the	DET
gujaf-181	116	2	study	study	NOUN
gujaf-181	116	3	raised	raise	VERB
gujaf-181	116	4	research	research	NOUN
gujaf-181	116	5	questions	question	NOUN
gujaf-181	116	6	for	for	ADP
gujaf-181	116	7	each	each	PRON
gujaf-181	116	8	of	of	ADP
gujaf-181	116	9	the	the	DET
gujaf-181	116	10	independent	independent	ADJ
gujaf-181	116	11	variables	variable	NOUN
gujaf-181	116	12	to	to	PART
gujaf-181	116	13	determine	determine	VERB
gujaf-181	116	14	the	the	DET
gujaf-181	116	15	extent	extent	NOUN
gujaf-181	116	16	to	to	PART
gujaf-181	116	17	which	which	PRON
gujaf-181	116	18	the	the	DET
gujaf-181	116	19	variables	variable	NOUN
gujaf-181	116	20	affect	affect	VERB
gujaf-181	116	21	the	the	DET
gujaf-181	116	22	dependent	dependent	ADJ
gujaf-181	116	23	variable	variable	NOUN
gujaf-181	116	24	.	.	PUNCT
gujaf-181	117	1	the	the	DET
gujaf-181	117	2	study	study	NOUN
gujaf-181	117	3	also	also	ADV
gujaf-181	117	4	hypothesized	hypothesize	VERB
gujaf-181	117	5	that	that	SCONJ
gujaf-181	117	6	each	each	PRON
gujaf-181	117	7	of	of	ADP
gujaf-181	117	8	the	the	DET
gujaf-181	117	9	independent	independent	ADJ
gujaf-181	117	10	variables	variable	NOUN
gujaf-181	117	11	does	do	AUX
gujaf-181	117	12	not	not	PART
gujaf-181	117	13	have	have	VERB
gujaf-181	117	14	significant	significant	ADJ
gujaf-181	117	15	effect	effect	NOUN
gujaf-181	117	16	on	on	ADP
gujaf-181	117	17	the	the	DET
gujaf-181	117	18	dependent	dependent	ADJ
gujaf-181	117	19	variable	variable	NOUN
gujaf-181	117	20	.	.	PUNCT
gujaf-181	118	1	gusau	gusau	ADJ
gujaf-181	118	2	journal	journal	PROPN
gujaf-181	118	3	of	of	ADP
gujaf-181	118	4	accounting	accounting	NOUN
gujaf-181	118	5	and	and	CCONJ
gujaf-181	118	6	finance	finance	NOUN
gujaf-181	118	7	,	,	PUNCT
gujaf-181	118	8	vol	vol	NOUN
gujaf-181	118	9	.	.	PROPN
gujaf-181	118	10	3	3	NUM
gujaf-181	118	11	,	,	PUNCT
gujaf-181	118	12	issue	issue	NOUN
gujaf-181	118	13	3	3	NUM
gujaf-181	118	14	,	,	PUNCT
gujaf-181	118	15	october	october	PROPN
gujaf-181	118	16	,	,	PUNCT
gujaf-181	118	17	2022	2022	NUM
gujaf-181	118	18	70	70	NUM
gujaf-181	118	19	2	2	NUM
gujaf-181	118	20	.	.	PUNCT
gujaf-181	119	1	literature	literature	NOUN
gujaf-181	119	2	review	review	VERB
gujaf-181	119	3	this	this	DET
gujaf-181	119	4	section	section	NOUN
gujaf-181	119	5	of	of	ADP
gujaf-181	119	6	the	the	DET
gujaf-181	119	7	study	study	NOUN
gujaf-181	119	8	provides	provide	VERB
gujaf-181	119	9	evaluation	evaluation	NOUN
gujaf-181	119	10	of	of	ADP
gujaf-181	119	11	relevant	relevant	ADJ
gujaf-181	119	12	and	and	CCONJ
gujaf-181	119	13	related	related	ADJ
gujaf-181	119	14	literatures	literature	NOUN
gujaf-181	119	15	in	in	ADP
gujaf-181	119	16	the	the	DET
gujaf-181	119	17	following	follow	VERB
gujaf-181	119	18	categories	category	NOUN
gujaf-181	119	19	:	:	PUNCT
gujaf-181	119	20	conceptual	conceptual	ADJ
gujaf-181	119	21	review	review	NOUN
gujaf-181	119	22	,	,	PUNCT
gujaf-181	119	23	empirical	empirical	ADJ
gujaf-181	119	24	review	review	NOUN
gujaf-181	119	25	,	,	PUNCT
gujaf-181	119	26	and	and	CCONJ
gujaf-181	119	27	theoretical	theoretical	ADJ
gujaf-181	119	28	framework	framework	NOUN
gujaf-181	119	29	.	.	PUNCT
gujaf-181	120	1	2.1	2.1	NUM
gujaf-181	120	2	conceptual	conceptual	ADJ
gujaf-181	120	3	review	review	NOUN
gujaf-181	120	4	this	this	DET
gujaf-181	120	5	section	section	NOUN
gujaf-181	120	6	reviewed	review	VERB
gujaf-181	120	7	basic	basic	ADJ
gujaf-181	120	8	concepts	concept	NOUN
gujaf-181	120	9	that	that	PRON
gujaf-181	120	10	are	be	AUX
gujaf-181	120	11	relevant	relevant	ADJ
gujaf-181	120	12	to	to	ADP
gujaf-181	120	13	this	this	DET
gujaf-181	120	14	study	study	NOUN
gujaf-181	120	15	which	which	PRON
gujaf-181	120	16	include	include	VERB
gujaf-181	120	17	:	:	PUNCT
gujaf-181	120	18	financial	financial	ADJ
gujaf-181	120	19	reporting	reporting	NOUN
gujaf-181	120	20	,	,	PUNCT
gujaf-181	120	21	timeliness	timeliness	NOUN
gujaf-181	120	22	and	and	CCONJ
gujaf-181	120	23	firm	firm	ADJ
gujaf-181	120	24	attributes	attribute	NOUN
gujaf-181	120	25	(	(	PUNCT
gujaf-181	120	26	firm	firm	ADJ
gujaf-181	120	27	size	size	NOUN
gujaf-181	120	28	,	,	PUNCT
gujaf-181	120	29	profitability	profitability	NOUN
gujaf-181	120	30	,	,	PUNCT
gujaf-181	120	31	liquidity	liquidity	NOUN
gujaf-181	120	32	and	and	CCONJ
gujaf-181	120	33	leverage	leverage	NOUN
gujaf-181	120	34	)	)	PUNCT
gujaf-181	120	35	.	.	PUNCT
gujaf-181	121	1	financial	financial	ADJ
gujaf-181	121	2	reporting	report	VERB
gujaf-181	121	3	financial	financial	ADJ
gujaf-181	121	4	statements	statement	NOUN
gujaf-181	121	5	are	be	AUX
gujaf-181	121	6	designed	design	VERB
gujaf-181	121	7	to	to	PART
gujaf-181	121	8	provide	provide	VERB
gujaf-181	121	9	high	high	ADJ
gujaf-181	121	10	-	-	PUNCT
gujaf-181	121	11	quality	quality	NOUN
gujaf-181	121	12	financial	financial	ADJ
gujaf-181	121	13	data	datum	NOUN
gujaf-181	121	14	for	for	ADP
gujaf-181	121	15	evaluating	evaluate	VERB
gujaf-181	121	16	a	a	DET
gujaf-181	121	17	company	company	NOUN
gujaf-181	121	18	's	's	PART
gujaf-181	121	19	performance	performance	NOUN
gujaf-181	121	20	.	.	PUNCT
gujaf-181	122	1	they	they	PRON
gujaf-181	122	2	aid	aid	VERB
gujaf-181	122	3	well	well	ADV
gujaf-181	122	4	-	-	PUNCT
gujaf-181	122	5	informed	inform	VERB
gujaf-181	122	6	decisions	decision	NOUN
gujaf-181	122	7	because	because	SCONJ
gujaf-181	122	8	what	what	PRON
gujaf-181	122	9	they	they	PRON
gujaf-181	122	10	contain	contain	VERB
gujaf-181	122	11	is	be	AUX
gujaf-181	122	12	tremendously	tremendously	ADV
gujaf-181	122	13	valuable	valuable	ADJ
gujaf-181	122	14	to	to	PART
gujaf-181	122	15	statement	statement	VERB
gujaf-181	122	16	users	user	NOUN
gujaf-181	122	17	.	.	PUNCT
gujaf-181	123	1	company	company	NOUN
gujaf-181	123	2	yearly	yearly	ADJ
gujaf-181	123	3	reports	report	NOUN
gujaf-181	123	4	might	might	AUX
gujaf-181	123	5	be	be	AUX
gujaf-181	123	6	used	use	VERB
gujaf-181	123	7	to	to	PART
gujaf-181	123	8	influence	influence	VERB
gujaf-181	123	9	investors	investor	NOUN
gujaf-181	123	10	'	'	PART
gujaf-181	123	11	perceptions	perception	NOUN
gujaf-181	123	12	on	on	ADP
gujaf-181	123	13	the	the	DET
gujaf-181	123	14	company	company	NOUN
gujaf-181	123	15	's	's	PART
gujaf-181	123	16	success	success	NOUN
gujaf-181	123	17	(	(	PUNCT
gujaf-181	123	18	ilaboya	ilaboya	NOUN
gujaf-181	123	19	&	&	CCONJ
gujaf-181	123	20	iyafheke	iyafheke	ADJ
gujaf-181	123	21	,	,	PUNCT
gujaf-181	123	22	2013	2013	NUM
gujaf-181	123	23	)	)	PUNCT
gujaf-181	123	24	.	.	PUNCT
gujaf-181	124	1	as	as	ADP
gujaf-181	124	2	a	a	DET
gujaf-181	124	3	result	result	NOUN
gujaf-181	124	4	,	,	PUNCT
gujaf-181	124	5	financial	financial	ADJ
gujaf-181	124	6	data	datum	NOUN
gujaf-181	124	7	is	be	AUX
gujaf-181	124	8	extremely	extremely	ADV
gujaf-181	124	9	important	important	ADJ
gujaf-181	124	10	to	to	ADP
gujaf-181	124	11	shareholders	shareholder	NOUN
gujaf-181	124	12	and	and	CCONJ
gujaf-181	124	13	other	other	ADJ
gujaf-181	124	14	consumers	consumer	NOUN
gujaf-181	124	15	of	of	ADP
gujaf-181	124	16	the	the	DET
gujaf-181	124	17	reports	report	NOUN
gujaf-181	124	18	because	because	SCONJ
gujaf-181	124	19	it	it	PRON
gujaf-181	124	20	provide	provide	VERB
gujaf-181	124	21	the	the	DET
gujaf-181	124	22	foundation	foundation	NOUN
gujaf-181	124	23	for	for	ADP
gujaf-181	124	24	financial	financial	ADJ
gujaf-181	124	25	decisions	decision	NOUN
gujaf-181	124	26	.	.	PUNCT
gujaf-181	125	1	financial	financial	ADJ
gujaf-181	125	2	reporting	reporting	NOUN
gujaf-181	125	3	is	be	AUX
gujaf-181	125	4	the	the	DET
gujaf-181	125	5	most	most	ADV
gujaf-181	125	6	effective	effective	ADJ
gujaf-181	125	7	way	way	NOUN
gujaf-181	125	8	of	of	ADP
gujaf-181	125	9	meeting	meet	VERB
gujaf-181	125	10	information	information	NOUN
gujaf-181	125	11	needs	need	NOUN
gujaf-181	125	12	of	of	ADP
gujaf-181	125	13	accounting	accounting	NOUN
gujaf-181	125	14	data	datum	NOUN
gujaf-181	125	15	users	user	NOUN
gujaf-181	125	16	.	.	PUNCT
gujaf-181	126	1	it	it	PRON
gujaf-181	126	2	correctly	correctly	ADV
gujaf-181	126	3	explains	explain	VERB
gujaf-181	126	4	the	the	DET
gujaf-181	126	5	financial	financial	ADJ
gujaf-181	126	6	dealings	dealing	NOUN
gujaf-181	126	7	that	that	PRON
gujaf-181	126	8	influenced	influence	VERB
gujaf-181	126	9	of	of	ADP
gujaf-181	126	10	business	business	NOUN
gujaf-181	126	11	activities	activity	NOUN
gujaf-181	126	12	over	over	ADP
gujaf-181	126	13	the	the	DET
gujaf-181	126	14	course	course	NOUN
gujaf-181	126	15	of	of	ADP
gujaf-181	126	16	a	a	DET
gujaf-181	126	17	year	year	NOUN
gujaf-181	126	18	.	.	PUNCT
gujaf-181	127	1	it	it	PRON
gujaf-181	127	2	also	also	ADV
gujaf-181	127	3	aids	aid	VERB
gujaf-181	127	4	in	in	ADP
gujaf-181	127	5	financial	financial	ADJ
gujaf-181	127	6	forecasting	forecasting	NOUN
gujaf-181	127	7	and	and	CCONJ
gujaf-181	127	8	planning	planning	NOUN
gujaf-181	127	9	,	,	PUNCT
gujaf-181	127	10	which	which	PRON
gujaf-181	127	11	is	be	AUX
gujaf-181	127	12	regarded	regard	VERB
gujaf-181	127	13	as	as	ADP
gujaf-181	127	14	a	a	DET
gujaf-181	127	15	warning	warning	NOUN
gujaf-181	127	16	to	to	ADP
gujaf-181	127	17	each	each	PRON
gujaf-181	127	18	and	and	CCONJ
gujaf-181	127	19	every	every	DET
gujaf-181	127	20	consumer	consumer	NOUN
gujaf-181	127	21	,	,	PUNCT
gujaf-181	127	22	been	be	AUX
gujaf-181	127	23	it	it	PRON
gujaf-181	127	24	outside	outside	ADV
gujaf-181	127	25	or	or	CCONJ
gujaf-181	127	26	inside	inside	ADP
gujaf-181	127	27	the	the	DET
gujaf-181	127	28	company	company	NOUN
gujaf-181	127	29	or	or	CCONJ
gujaf-181	127	30	firm	firm	NOUN
gujaf-181	127	31	,	,	PUNCT
gujaf-181	127	32	in	in	ADP
gujaf-181	127	33	order	order	NOUN
gujaf-181	127	34	to	to	PART
gujaf-181	127	35	keep	keep	VERB
gujaf-181	127	36	away	away	ADV
gujaf-181	127	37	from	from	ADP
gujaf-181	127	38	future	future	ADJ
gujaf-181	127	39	insolvency	insolvency	NOUN
gujaf-181	127	40	.	.	PUNCT
gujaf-181	128	1	financial	financial	ADJ
gujaf-181	128	2	reporting	reporting	NOUN
gujaf-181	128	3	is	be	AUX
gujaf-181	128	4	described	describe	VERB
gujaf-181	128	5	as	as	ADP
gujaf-181	128	6	any	any	DET
gujaf-181	128	7	deliberate	deliberate	ADJ
gujaf-181	128	8	disclosure	disclosure	NOUN
gujaf-181	128	9	of	of	ADP
gujaf-181	128	10	financial	financial	ADJ
gujaf-181	128	11	information	information	NOUN
gujaf-181	128	12	to	to	PART
gujaf-181	128	13	enlighten	enlighten	VERB
gujaf-181	128	14	stakeholders	stakeholder	NOUN
gujaf-181	128	15	,	,	PUNCT
gujaf-181	128	16	whether	whether	SCONJ
gujaf-181	128	17	this	this	DET
gujaf-181	128	18	information	information	NOUN
gujaf-181	128	19	is	be	AUX
gujaf-181	128	20	mandatory	mandatory	ADJ
gujaf-181	128	21	or	or	CCONJ
gujaf-181	128	22	chosen	choose	VERB
gujaf-181	128	23	.	.	PUNCT
gujaf-181	129	1	this	this	DET
gujaf-181	129	2	financial	financial	ADJ
gujaf-181	129	3	data	datum	NOUN
gujaf-181	129	4	can	can	AUX
gujaf-181	129	5	come	come	VERB
gujaf-181	129	6	in	in	ADP
gujaf-181	129	7	the	the	DET
gujaf-181	129	8	form	form	NOUN
gujaf-181	129	9	of	of	ADP
gujaf-181	129	10	quantitative	quantitative	ADJ
gujaf-181	129	11	or	or	CCONJ
gujaf-181	129	12	qualitative	qualitative	ADJ
gujaf-181	129	13	data	datum	NOUN
gujaf-181	129	14	and	and	CCONJ
gujaf-181	129	15	can	can	AUX
gujaf-181	129	16	be	be	AUX
gujaf-181	129	17	given	give	VERB
gujaf-181	129	18	through	through	ADP
gujaf-181	129	19	formal	formal	ADJ
gujaf-181	129	20	or	or	CCONJ
gujaf-181	129	21	informal	informal	ADJ
gujaf-181	129	22	means	mean	NOUN
gujaf-181	129	23	(	(	PUNCT
gujaf-181	129	24	adediran	adediran	PROPN
gujaf-181	129	25	et	et	PROPN
gujaf-181	129	26	al	al	PROPN
gujaf-181	129	27	.	.	PROPN
gujaf-181	129	28	,	,	PUNCT
gujaf-181	129	29	2013	2013	NUM
gujaf-181	129	30	)	)	PUNCT
gujaf-181	129	31	timeliness	timeliness	NOUN
gujaf-181	129	32	financial	financial	ADJ
gujaf-181	129	33	disclosure	disclosure	NOUN
gujaf-181	129	34	timeliness	timeliness	NOUN
gujaf-181	129	35	is	be	AUX
gujaf-181	129	36	defined	define	VERB
gujaf-181	129	37	from	from	ADP
gujaf-181	129	38	several	several	ADJ
gujaf-181	129	39	angles	angle	NOUN
gujaf-181	129	40	.	.	PUNCT
gujaf-181	130	1	mcgee	mcgee	PROPN
gujaf-181	130	2	(	(	PUNCT
gujaf-181	130	3	2007	2007	NUM
gujaf-181	130	4	,	,	PUNCT
gujaf-181	130	5	cited	cite	VERB
gujaf-181	130	6	in	in	ADP
gujaf-181	130	7	paul	paul	PROPN
gujaf-181	130	8	&	&	CCONJ
gujaf-181	130	9	waidi	waidi	PROPN
gujaf-181	130	10	,	,	PUNCT
gujaf-181	130	11	2016	2016	NUM
gujaf-181	130	12	)	)	PUNCT
gujaf-181	130	13	defined	define	VERB
gujaf-181	130	14	it	it	PRON
gujaf-181	130	15	as	as	ADP
gujaf-181	130	16	the	the	DET
gujaf-181	130	17	time	time	NOUN
gujaf-181	130	18	from	from	ADP
gujaf-181	130	19	the	the	DET
gujaf-181	130	20	conclusion	conclusion	NOUN
gujaf-181	130	21	of	of	ADP
gujaf-181	130	22	the	the	DET
gujaf-181	130	23	financial	financial	ADJ
gujaf-181	130	24	year	year	NOUN
gujaf-181	130	25	and	and	CCONJ
gujaf-181	130	26	the	the	DET
gujaf-181	130	27	publishing	publishing	NOUN
gujaf-181	130	28	of	of	ADP
gujaf-181	130	29	the	the	DET
gujaf-181	130	30	financial	financial	ADJ
gujaf-181	130	31	statements	statement	NOUN
gujaf-181	130	32	to	to	ADP
gujaf-181	130	33	the	the	DET
gujaf-181	130	34	public	public	NOUN
gujaf-181	130	35	.	.	PUNCT
gujaf-181	131	1	according	accord	VERB
gujaf-181	131	2	to	to	ADP
gujaf-181	131	3	karim	karim	PROPN
gujaf-181	131	4	et	et	PROPN
gujaf-181	131	5	al	al	PROPN
gujaf-181	131	6	.	.	PROPN
gujaf-181	132	1	(	(	PUNCT
gujaf-181	132	2	2006	2006	NUM
gujaf-181	132	3	,	,	PUNCT
gujaf-181	132	4	as	as	SCONJ
gujaf-181	132	5	cited	cite	VERB
gujaf-181	132	6	in	in	ADP
gujaf-181	132	7	muideen	muideen	PROPN
gujaf-181	132	8	&	&	CCONJ
gujaf-181	132	9	isiaka	isiaka	PROPN
gujaf-181	132	10	,	,	PUNCT
gujaf-181	132	11	2019	2019	NUM
gujaf-181	132	12	)	)	PUNCT
gujaf-181	132	13	financial	financial	ADJ
gujaf-181	132	14	reporting	reporting	NOUN
gujaf-181	132	15	timeliness	timeliness	NOUN
gujaf-181	132	16	includes	include	VERB
gujaf-181	132	17	audit	audit	NOUN
gujaf-181	132	18	lag	lag	NOUN
gujaf-181	132	19	,	,	PUNCT
gujaf-181	132	20	which	which	PRON
gujaf-181	132	21	is	be	AUX
gujaf-181	132	22	the	the	DET
gujaf-181	132	23	duration	duration	NOUN
gujaf-181	132	24	of	of	ADP
gujaf-181	132	25	time	time	NOUN
gujaf-181	132	26	in	in	ADP
gujaf-181	132	27	between	between	ADP
gujaf-181	132	28	income	income	NOUN
gujaf-181	132	29	statement	statement	NOUN
gujaf-181	132	30	date	date	NOUN
gujaf-181	132	31	and	and	CCONJ
gujaf-181	132	32	the	the	DET
gujaf-181	132	33	date	date	NOUN
gujaf-181	132	34	the	the	DET
gujaf-181	132	35	external	external	ADJ
gujaf-181	132	36	auditor	auditor	NOUN
gujaf-181	132	37	's	's	PART
gujaf-181	132	38	report	report	NOUN
gujaf-181	132	39	was	be	AUX
gujaf-181	132	40	signed	sign	VERB
gujaf-181	132	41	.	.	PUNCT
gujaf-181	133	1	financial	financial	ADJ
gujaf-181	133	2	statement	statement	NOUN
gujaf-181	133	3	release	release	NOUN
gujaf-181	133	4	lag	lag	NOUN
gujaf-181	133	5	,	,	PUNCT
gujaf-181	133	6	which	which	PRON
gujaf-181	133	7	is	be	AUX
gujaf-181	133	8	the	the	DET
gujaf-181	133	9	duration	duration	NOUN
gujaf-181	133	10	of	of	ADP
gujaf-181	133	11	time	time	NOUN
gujaf-181	133	12	in	in	ADP
gujaf-181	133	13	between	between	ADP
gujaf-181	133	14	the	the	DET
gujaf-181	133	15	income	income	NOUN
gujaf-181	133	16	statement	statement	NOUN
gujaf-181	133	17	date	date	NOUN
gujaf-181	133	18	and	and	CCONJ
gujaf-181	133	19	the	the	DET
gujaf-181	133	20	date	date	NOUN
gujaf-181	133	21	of	of	ADP
gujaf-181	133	22	announcing	announce	VERB
gujaf-181	133	23	yearly	yearly	ADJ
gujaf-181	133	24	general	general	ADJ
gujaf-181	133	25	meeting	meeting	NOUN
gujaf-181	133	26	and	and	CCONJ
gujaf-181	133	27	the	the	DET
gujaf-181	133	28	agm	agm	PROPN
gujaf-181	133	29	lag	lag	PROPN
gujaf-181	133	30	,	,	PUNCT
gujaf-181	133	31	which	which	PRON
gujaf-181	133	32	is	be	AUX
gujaf-181	133	33	the	the	DET
gujaf-181	133	34	duration	duration	NOUN
gujaf-181	133	35	of	of	ADP
gujaf-181	133	36	time	time	NOUN
gujaf-181	133	37	in	in	ADP
gujaf-181	133	38	-	-	PUNCT
gujaf-181	133	39	between	between	ADP
gujaf-181	133	40	the	the	DET
gujaf-181	133	41	end	end	NOUN
gujaf-181	133	42	of	of	ADP
gujaf-181	133	43	the	the	DET
gujaf-181	133	44	financial	financial	ADJ
gujaf-181	133	45	year	year	NOUN
gujaf-181	133	46	and	and	CCONJ
gujaf-181	133	47	the	the	DET
gujaf-181	133	48	yearly	yearly	ADJ
gujaf-181	133	49	general	general	ADJ
gujaf-181	133	50	gusau	gusau	ADJ
gujaf-181	133	51	journal	journal	NOUN
gujaf-181	133	52	of	of	ADP
gujaf-181	133	53	accounting	accounting	NOUN
gujaf-181	133	54	and	and	CCONJ
gujaf-181	133	55	finance	finance	NOUN
gujaf-181	133	56	,	,	PUNCT
gujaf-181	133	57	vol	vol	NOUN
gujaf-181	133	58	.	.	PROPN
gujaf-181	133	59	3	3	NUM
gujaf-181	133	60	,	,	PUNCT
gujaf-181	133	61	issue	issue	NOUN
gujaf-181	133	62	3	3	NUM
gujaf-181	133	63	,	,	PUNCT
gujaf-181	133	64	october	october	PROPN
gujaf-181	133	65	,	,	PUNCT
gujaf-181	133	66	2022	2022	NUM
gujaf-181	133	67	71	71	NUM
gujaf-181	133	68	meeting	meeting	NOUN
gujaf-181	133	69	.	.	PUNCT
gujaf-181	134	1	financial	financial	ADJ
gujaf-181	134	2	reports	report	NOUN
gujaf-181	134	3	are	be	AUX
gujaf-181	134	4	delivered	deliver	VERB
gujaf-181	134	5	on	on	ADP
gujaf-181	134	6	different	different	ADJ
gujaf-181	134	7	schedules	schedule	NOUN
gujaf-181	134	8	in	in	ADP
gujaf-181	134	9	different	different	ADJ
gujaf-181	134	10	countries	country	NOUN
gujaf-181	134	11	.	.	PUNCT
gujaf-181	135	1	financial	financial	ADJ
gujaf-181	135	2	reports	report	NOUN
gujaf-181	135	3	in	in	ADP
gujaf-181	135	4	the	the	DET
gujaf-181	135	5	russian	russian	ADJ
gujaf-181	135	6	oil	oil	NOUN
gujaf-181	135	7	sector	sector	NOUN
gujaf-181	135	8	take	take	VERB
gujaf-181	135	9	from	from	ADP
gujaf-181	135	10	81	81	NUM
gujaf-181	135	11	to	to	PART
gujaf-181	135	12	181	181	NUM
gujaf-181	135	13	days	day	NOUN
gujaf-181	135	14	(	(	PUNCT
gujaf-181	135	15	on	on	ADP
gujaf-181	135	16	average	average	ADJ
gujaf-181	135	17	148.7	148.7	NUM
gujaf-181	135	18	days	day	NOUN
gujaf-181	135	19	)	)	PUNCT
gujaf-181	135	20	to	to	PART
gujaf-181	135	21	be	be	AUX
gujaf-181	135	22	released	release	VERB
gujaf-181	135	23	.	.	PUNCT
gujaf-181	136	1	chinese	chinese	ADJ
gujaf-181	136	2	enterprises	enterprise	NOUN
gujaf-181	136	3	,	,	PUNCT
gujaf-181	136	4	on	on	ADP
gujaf-181	136	5	average	average	ADJ
gujaf-181	136	6	,	,	PUNCT
gujaf-181	136	7	take	take	VERB
gujaf-181	136	8	92	92	NUM
gujaf-181	136	9	days	day	NOUN
gujaf-181	136	10	to	to	PART
gujaf-181	136	11	complete	complete	VERB
gujaf-181	136	12	a	a	DET
gujaf-181	136	13	project	project	NOUN
gujaf-181	136	14	,	,	PUNCT
gujaf-181	136	15	with	with	ADP
gujaf-181	136	16	at	at	ADV
gujaf-181	136	17	least	least	ADV
gujaf-181	136	18	24	24	NUM
gujaf-181	136	19	days	day	NOUN
gujaf-181	136	20	and	and	CCONJ
gujaf-181	136	21	at	at	ADP
gujaf-181	136	22	most	most	ADJ
gujaf-181	136	23	of	of	ADP
gujaf-181	136	24	181	181	NUM
gujaf-181	136	25	days	day	NOUN
gujaf-181	136	26	the	the	DET
gujaf-181	136	27	average	average	ADJ
gujaf-181	136	28	delay	delay	NOUN
gujaf-181	136	29	time	time	NOUN
gujaf-181	136	30	for	for	ADP
gujaf-181	136	31	listed	list	VERB
gujaf-181	136	32	bangladesh	bangladesh	NOUN
gujaf-181	136	33	businesses	business	NOUN
gujaf-181	136	34	is	be	AUX
gujaf-181	136	35	192	192	NUM
gujaf-181	136	36	days	day	NOUN
gujaf-181	136	37	.	.	PUNCT
gujaf-181	137	1	(	(	PUNCT
gujaf-181	137	2	mcgee	mcgee	PROPN
gujaf-181	137	3	&	&	CCONJ
gujaf-181	137	4	yuan	yuan	PROPN
gujaf-181	137	5	,	,	PUNCT
gujaf-181	137	6	2011	2011	NUM
gujaf-181	137	7	)	)	PUNCT
gujaf-181	137	8	.	.	PUNCT
gujaf-181	138	1	according	accord	VERB
gujaf-181	138	2	to	to	ADP
gujaf-181	138	3	mahboub	mahboub	PROPN
gujaf-181	138	4	(	(	PUNCT
gujaf-181	138	5	2017	2017	NUM
gujaf-181	138	6	)	)	PUNCT
gujaf-181	138	7	the	the	DET
gujaf-181	138	8	american	american	PROPN
gujaf-181	138	9	accounting	accounting	PROPN
gujaf-181	138	10	association	association	PROPN
gujaf-181	138	11	considers	consider	VERB
gujaf-181	138	12	timeliness	timeliness	NOUN
gujaf-181	138	13	to	to	PART
gujaf-181	138	14	be	be	AUX
gujaf-181	138	15	among	among	ADP
gujaf-181	138	16	the	the	DET
gujaf-181	138	17	qualitative	qualitative	ADJ
gujaf-181	138	18	attributes	attribute	NOUN
gujaf-181	138	19	of	of	ADP
gujaf-181	138	20	valuable	valuable	ADJ
gujaf-181	138	21	information	information	NOUN
gujaf-181	138	22	,	,	PUNCT
gujaf-181	138	23	and	and	CCONJ
gujaf-181	138	24	the	the	DET
gujaf-181	138	25	international	international	ADJ
gujaf-181	138	26	accounting	accounting	NOUN
gujaf-181	138	27	standards	standard	NOUN
gujaf-181	138	28	board	board	NOUN
gujaf-181	138	29	identify	identify	VERB
gujaf-181	138	30	timeliness	timeliness	NOUN
gujaf-181	138	31	as	as	ADP
gujaf-181	138	32	one	one	NUM
gujaf-181	138	33	of	of	ADP
gujaf-181	138	34	the	the	DET
gujaf-181	138	35	attributes	attribute	NOUN
gujaf-181	138	36	that	that	PRON
gujaf-181	138	37	establish	establish	VERB
gujaf-181	138	38	the	the	DET
gujaf-181	138	39	significance	significance	NOUN
gujaf-181	138	40	of	of	ADP
gujaf-181	138	41	financial	financial	ADJ
gujaf-181	138	42	information	information	NOUN
gujaf-181	138	43	in	in	ADP
gujaf-181	138	44	its	its	PRON
gujaf-181	138	45	conceptual	conceptual	ADJ
gujaf-181	138	46	framework	framework	NOUN
gujaf-181	138	47	of	of	ADP
gujaf-181	138	48	financial	financial	ADJ
gujaf-181	138	49	reporting	reporting	NOUN
gujaf-181	138	50	.	.	PUNCT
gujaf-181	139	1	users	user	NOUN
gujaf-181	139	2	require	require	VERB
gujaf-181	139	3	timely	timely	ADJ
gujaf-181	139	4	information	information	NOUN
gujaf-181	139	5	in	in	ADP
gujaf-181	139	6	order	order	NOUN
gujaf-181	139	7	to	to	PART
gujaf-181	139	8	make	make	VERB
gujaf-181	139	9	an	an	DET
gujaf-181	139	10	informed	informed	ADJ
gujaf-181	139	11	decision	decision	NOUN
gujaf-181	139	12	about	about	ADP
gujaf-181	139	13	whether	whether	SCONJ
gujaf-181	139	14	or	or	CCONJ
gujaf-181	139	15	not	not	PART
gujaf-181	139	16	to	to	PART
gujaf-181	139	17	carry	carry	VERB
gujaf-181	139	18	on	on	ADP
gujaf-181	139	19	or	or	CCONJ
gujaf-181	139	20	terminate	terminate	VERB
gujaf-181	139	21	their	their	PRON
gujaf-181	139	22	investment	investment	NOUN
gujaf-181	139	23	.	.	PUNCT
gujaf-181	140	1	preparers	preparer	NOUN
gujaf-181	140	2	'	'	PART
gujaf-181	140	3	delay	delay	NOUN
gujaf-181	140	4	in	in	ADP
gujaf-181	140	5	sharing	share	VERB
gujaf-181	140	6	information	information	NOUN
gujaf-181	140	7	would	would	AUX
gujaf-181	140	8	result	result	VERB
gujaf-181	140	9	in	in	ADP
gujaf-181	140	10	increased	increase	VERB
gujaf-181	140	11	market	market	NOUN
gujaf-181	140	12	inefficiencies	inefficiency	NOUN
gujaf-181	140	13	(	(	PUNCT
gujaf-181	140	14	omar	omar	PROPN
gujaf-181	140	15	&	&	CCONJ
gujaf-181	140	16	ahmed	ahmed	PROPN
gujaf-181	140	17	,	,	PUNCT
gujaf-181	140	18	2016	2016	NUM
gujaf-181	140	19	)	)	PUNCT
gujaf-181	140	20	.	.	PUNCT
gujaf-181	141	1	firm	firm	PROPN
gujaf-181	141	2	attributes	attribute	VERB
gujaf-181	141	3	that	that	DET
gujaf-181	141	4	impact	impact	NOUN
gujaf-181	141	5	on	on	ADP
gujaf-181	141	6	financial	financial	ADJ
gujaf-181	141	7	reporting	reporting	NOUN
gujaf-181	141	8	timeliness	timeliness	NOUN
gujaf-181	141	9	several	several	ADJ
gujaf-181	141	10	attributes	attribute	NOUN
gujaf-181	141	11	that	that	PRON
gujaf-181	141	12	may	may	AUX
gujaf-181	141	13	influence	influence	VERB
gujaf-181	141	14	financial	financial	ADJ
gujaf-181	141	15	reporting	reporting	NOUN
gujaf-181	141	16	timeliness	timeliness	NOUN
gujaf-181	141	17	have	have	AUX
gujaf-181	141	18	been	be	AUX
gujaf-181	141	19	identified	identify	VERB
gujaf-181	141	20	in	in	ADP
gujaf-181	141	21	previous	previous	ADJ
gujaf-181	141	22	studies	study	NOUN
gujaf-181	141	23	.	.	PUNCT
gujaf-181	142	1	despite	despite	SCONJ
gujaf-181	142	2	the	the	DET
gujaf-181	142	3	fact	fact	NOUN
gujaf-181	142	4	that	that	SCONJ
gujaf-181	142	5	such	such	ADJ
gujaf-181	142	6	attributes	attribute	NOUN
gujaf-181	142	7	may	may	AUX
gujaf-181	142	8	differ	differ	VERB
gujaf-181	142	9	systematically	systematically	ADV
gujaf-181	142	10	among	among	ADP
gujaf-181	142	11	groups	group	NOUN
gujaf-181	142	12	of	of	ADP
gujaf-181	142	13	companies	company	NOUN
gujaf-181	142	14	and	and	CCONJ
gujaf-181	142	15	over	over	ADP
gujaf-181	142	16	time	time	NOUN
gujaf-181	142	17	,	,	PUNCT
gujaf-181	142	18	the	the	DET
gujaf-181	142	19	attributes	attribute	NOUN
gujaf-181	142	20	chosen	choose	VERB
gujaf-181	142	21	are	be	AUX
gujaf-181	142	22	more	more	ADV
gujaf-181	142	23	perceptive	perceptive	ADJ
gujaf-181	142	24	to	to	ADP
gujaf-181	142	25	or	or	CCONJ
gujaf-181	142	26	exact	exact	ADJ
gujaf-181	142	27	in	in	ADP
gujaf-181	142	28	terms	term	NOUN
gujaf-181	142	29	of	of	ADP
gujaf-181	142	30	financial	financial	ADJ
gujaf-181	142	31	reporting	reporting	NOUN
gujaf-181	142	32	timeliness	timeliness	NOUN
gujaf-181	142	33	.	.	PUNCT
gujaf-181	143	1	this	this	DET
gujaf-181	143	2	study	study	NOUN
gujaf-181	143	3	focuses	focus	VERB
gujaf-181	143	4	on	on	ADP
gujaf-181	143	5	the	the	DET
gujaf-181	143	6	following	follow	VERB
gujaf-181	143	7	attributes	attribute	NOUN
gujaf-181	143	8	reported	report	VERB
gujaf-181	143	9	in	in	ADP
gujaf-181	143	10	earlier	early	ADJ
gujaf-181	143	11	literatures	literature	NOUN
gujaf-181	143	12	and	and	CCONJ
gujaf-181	143	13	considered	consider	VERB
gujaf-181	143	14	appropriate	appropriate	ADJ
gujaf-181	143	15	to	to	ADP
gujaf-181	143	16	the	the	DET
gujaf-181	143	17	nigerian	nigerian	PROPN
gujaf-181	143	18	setting	set	VERB
gujaf-181	143	19	firm	firm	ADJ
gujaf-181	143	20	size	size	NOUN
gujaf-181	143	21	,	,	PUNCT
gujaf-181	143	22	profitability	profitability	NOUN
gujaf-181	143	23	,	,	PUNCT
gujaf-181	143	24	liquidity	liquidity	NOUN
gujaf-181	143	25	,	,	PUNCT
gujaf-181	143	26	and	and	CCONJ
gujaf-181	143	27	leverage	leverage	NOUN
gujaf-181	143	28	to	to	PART
gujaf-181	143	29	assess	assess	VERB
gujaf-181	143	30	their	their	PRON
gujaf-181	143	31	effects	effect	NOUN
gujaf-181	143	32	on	on	ADP
gujaf-181	143	33	financial	financial	ADJ
gujaf-181	143	34	disclosure	disclosure	NOUN
gujaf-181	143	35	timeliness	timeliness	NOUN
gujaf-181	143	36	of	of	ADP
gujaf-181	143	37	quoted	quote	VERB
gujaf-181	143	38	conglomerate	conglomerate	NOUN
gujaf-181	143	39	companies	company	NOUN
gujaf-181	143	40	in	in	ADP
gujaf-181	143	41	nigeria	nigeria	PROPN
gujaf-181	143	42	.	.	PUNCT
gujaf-181	144	1	firm	firm	ADJ
gujaf-181	144	2	size	size	NOUN
gujaf-181	144	3	the	the	DET
gujaf-181	144	4	size	size	NOUN
gujaf-181	144	5	of	of	ADP
gujaf-181	144	6	a	a	DET
gujaf-181	144	7	firm	firm	NOUN
gujaf-181	144	8	has	have	AUX
gujaf-181	144	9	been	be	AUX
gujaf-181	144	10	proven	prove	VERB
gujaf-181	144	11	to	to	PART
gujaf-181	144	12	affect	affect	VERB
gujaf-181	144	13	timely	timely	ADJ
gujaf-181	144	14	financial	financial	ADJ
gujaf-181	144	15	disclosure	disclosure	NOUN
gujaf-181	144	16	.	.	PUNCT
gujaf-181	145	1	numbers	number	NOUN
gujaf-181	145	2	of	of	ADP
gujaf-181	145	3	things	thing	NOUN
gujaf-181	145	4	have	have	AUX
gujaf-181	145	5	been	be	AUX
gujaf-181	145	6	advanced	advanced	ADJ
gujaf-181	145	7	to	to	PART
gujaf-181	145	8	establish	establish	VERB
gujaf-181	145	9	the	the	DET
gujaf-181	145	10	link	link	NOUN
gujaf-181	145	11	between	between	ADP
gujaf-181	145	12	financial	financial	ADJ
gujaf-181	145	13	reporting	reporting	NOUN
gujaf-181	145	14	timeliness	timeliness	NOUN
gujaf-181	145	15	and	and	CCONJ
gujaf-181	145	16	firm	firm	ADJ
gujaf-181	145	17	size	size	NOUN
gujaf-181	145	18	.	.	PUNCT
gujaf-181	146	1	to	to	PART
gujaf-181	146	2	begin	begin	VERB
gujaf-181	146	3	with	with	ADP
gujaf-181	146	4	,	,	PUNCT
gujaf-181	146	5	large	large	ADJ
gujaf-181	146	6	corporations	corporation	NOUN
gujaf-181	146	7	have	have	VERB
gujaf-181	146	8	strong	strong	ADJ
gujaf-181	146	9	internal	internal	ADJ
gujaf-181	146	10	control	control	NOUN
gujaf-181	146	11	systems	system	NOUN
gujaf-181	146	12	in	in	ADP
gujaf-181	146	13	place	place	NOUN
gujaf-181	146	14	,	,	PUNCT
gujaf-181	146	15	have	have	VERB
gujaf-181	146	16	more	more	ADJ
gujaf-181	146	17	resources	resource	NOUN
gujaf-181	146	18	to	to	PART
gujaf-181	146	19	implement	implement	VERB
gujaf-181	146	20	them	they	PRON
gujaf-181	146	21	,	,	PUNCT
gujaf-181	146	22	and	and	CCONJ
gujaf-181	146	23	can	can	AUX
gujaf-181	146	24	afford	afford	VERB
gujaf-181	146	25	ongoing	ongoing	ADJ
gujaf-181	146	26	audits	audits	NOUN
gujaf-181	146	27	(	(	PUNCT
gujaf-181	146	28	arifuddin	arifuddin	PROPN
gujaf-181	146	29	&	&	CCONJ
gujaf-181	146	30	asri	asri	PROPN
gujaf-181	146	31	,	,	PUNCT
gujaf-181	146	32	2017	2017	NUM
gujaf-181	146	33	)	)	PUNCT
gujaf-181	146	34	.	.	PUNCT
gujaf-181	147	1	according	accord	VERB
gujaf-181	147	2	to	to	ADP
gujaf-181	147	3	lwaminah	lwaminah	PROPN
gujaf-181	147	4	(	(	PUNCT
gujaf-181	147	5	2017	2017	NUM
gujaf-181	147	6	)	)	PUNCT
gujaf-181	147	7	,	,	PUNCT
gujaf-181	147	8	larger	large	ADJ
gujaf-181	147	9	organizations	organization	NOUN
gujaf-181	147	10	have	have	VERB
gujaf-181	147	11	more	more	ADJ
gujaf-181	147	12	resources	resource	NOUN
gujaf-181	147	13	than	than	ADP
gujaf-181	147	14	smaller	small	ADJ
gujaf-181	147	15	ones	one	NOUN
gujaf-181	147	16	,	,	PUNCT
gujaf-181	147	17	such	such	ADJ
gujaf-181	147	18	as	as	ADP
gujaf-181	147	19	more	more	ADV
gujaf-181	147	20	complex	complex	ADJ
gujaf-181	147	21	accounting	accounting	NOUN
gujaf-181	147	22	information	information	NOUN
gujaf-181	147	23	systems	system	NOUN
gujaf-181	147	24	and	and	CCONJ
gujaf-181	147	25	more	more	ADV
gujaf-181	147	26	technical	technical	ADJ
gujaf-181	147	27	advancement	advancement	NOUN
gujaf-181	147	28	.	.	PUNCT
gujaf-181	148	1	larger	large	ADJ
gujaf-181	148	2	companies	company	NOUN
gujaf-181	148	3	should	should	AUX
gujaf-181	148	4	benefit	benefit	VERB
gujaf-181	148	5	from	from	ADP
gujaf-181	148	6	these	these	DET
gujaf-181	148	7	characteristics	characteristic	NOUN
gujaf-181	148	8	as	as	SCONJ
gujaf-181	148	9	they	they	PRON
gujaf-181	148	10	should	should	AUX
gujaf-181	148	11	be	be	AUX
gujaf-181	148	12	able	able	ADJ
gujaf-181	148	13	to	to	PART
gujaf-181	148	14	provide	provide	VERB
gujaf-181	148	15	more	more	ADV
gujaf-181	148	16	timely	timely	ADJ
gujaf-181	148	17	information	information	NOUN
gujaf-181	148	18	.	.	PUNCT
gujaf-181	149	1	profitability	profitability	NOUN
gujaf-181	149	2	another	another	DET
gujaf-181	149	3	crucial	crucial	ADJ
gujaf-181	149	4	firm	firm	NOUN
gujaf-181	149	5	attributes	attribute	NOUN
gujaf-181	149	6	that	that	PRON
gujaf-181	149	7	influences	influence	VERB
gujaf-181	149	8	reporting	report	VERB
gujaf-181	149	9	timeliness	timeliness	NOUN
gujaf-181	149	10	is	be	AUX
gujaf-181	149	11	profitability	profitability	NOUN
gujaf-181	149	12	.	.	PUNCT
gujaf-181	150	1	profit	profit	NOUN
gujaf-181	150	2	news	news	NOUN
gujaf-181	150	3	has	have	VERB
gujaf-181	150	4	positive	positive	ADJ
gujaf-181	150	5	impact	impact	NOUN
gujaf-181	150	6	on	on	ADP
gujaf-181	150	7	the	the	DET
gujaf-181	150	8	stock	stock	NOUN
gujaf-181	150	9	value	value	NOUN
gujaf-181	150	10	and	and	CCONJ
gujaf-181	150	11	other	other	ADJ
gujaf-181	150	12	indicators	indicator	NOUN
gujaf-181	150	13	,	,	PUNCT
gujaf-181	150	14	company	company	NOUN
gujaf-181	150	15	gusau	gusau	ADJ
gujaf-181	150	16	journal	journal	PROPN
gujaf-181	150	17	of	of	ADP
gujaf-181	150	18	accounting	accounting	NOUN
gujaf-181	150	19	and	and	CCONJ
gujaf-181	150	20	finance	finance	NOUN
gujaf-181	150	21	,	,	PUNCT
gujaf-181	150	22	vol	vol	NOUN
gujaf-181	150	23	.	.	PROPN
gujaf-181	150	24	3	3	NUM
gujaf-181	150	25	,	,	PUNCT
gujaf-181	150	26	issue	issue	NOUN
gujaf-181	150	27	3	3	NUM
gujaf-181	150	28	,	,	PUNCT
gujaf-181	150	29	october	october	PROPN
gujaf-181	150	30	,	,	PUNCT
gujaf-181	150	31	2022	2022	NUM
gujaf-181	150	32	72	72	NUM
gujaf-181	150	33	executives	executive	NOUN
gujaf-181	150	34	would	would	AUX
gujaf-181	150	35	want	want	VERB
gujaf-181	150	36	to	to	PART
gujaf-181	150	37	disclose	disclose	VERB
gujaf-181	150	38	profit	profit	NOUN
gujaf-181	150	39	sooner	soon	ADV
gujaf-181	150	40	rather	rather	ADV
gujaf-181	150	41	than	than	ADP
gujaf-181	150	42	later	later	ADV
gujaf-181	150	43	.	.	PUNCT
gujaf-181	151	1	this	this	DET
gujaf-181	151	2	assertion	assertion	NOUN
gujaf-181	151	3	is	be	AUX
gujaf-181	151	4	backed	back	VERB
gujaf-181	151	5	up	up	ADP
gujaf-181	151	6	by	by	ADP
gujaf-181	151	7	previous	previous	ADJ
gujaf-181	151	8	research	research	NOUN
gujaf-181	151	9	,	,	PUNCT
gujaf-181	151	10	which	which	PRON
gujaf-181	151	11	shows	show	VERB
gujaf-181	151	12	that	that	SCONJ
gujaf-181	151	13	when	when	SCONJ
gujaf-181	151	14	it	it	PRON
gujaf-181	151	15	comes	come	VERB
gujaf-181	151	16	to	to	ADP
gujaf-181	151	17	good	good	ADJ
gujaf-181	151	18	news	news	NOUN
gujaf-181	151	19	(	(	PUNCT
gujaf-181	151	20	profit	profit	NOUN
gujaf-181	151	21	)	)	PUNCT
gujaf-181	151	22	,	,	PUNCT
gujaf-181	151	23	managers	manager	NOUN
gujaf-181	151	24	are	be	AUX
gujaf-181	151	25	more	more	ADV
gujaf-181	151	26	punctual	punctual	ADJ
gujaf-181	151	27	than	than	ADP
gujaf-181	151	28	when	when	SCONJ
gujaf-181	151	29	it	it	PRON
gujaf-181	151	30	comes	come	VERB
gujaf-181	151	31	to	to	ADP
gujaf-181	151	32	bad	bad	ADJ
gujaf-181	151	33	news	news	NOUN
gujaf-181	151	34	(	(	PUNCT
gujaf-181	151	35	loss	loss	NOUN
gujaf-181	151	36	)	)	PUNCT
gujaf-181	151	37	.	.	PUNCT
gujaf-181	152	1	disseminating	disseminate	VERB
gujaf-181	152	2	good	good	ADJ
gujaf-181	152	3	information	information	NOUN
gujaf-181	152	4	can	can	AUX
gujaf-181	152	5	attract	attract	VERB
gujaf-181	152	6	new	new	ADJ
gujaf-181	152	7	investors	investor	NOUN
gujaf-181	152	8	and	and	CCONJ
gujaf-181	152	9	keep	keep	VERB
gujaf-181	152	10	current	current	ADJ
gujaf-181	152	11	ones	one	NOUN
gujaf-181	152	12	,	,	PUNCT
gujaf-181	152	13	whereas	whereas	SCONJ
gujaf-181	152	14	disseminating	disseminate	VERB
gujaf-181	152	15	negative	negative	ADJ
gujaf-181	152	16	information	information	NOUN
gujaf-181	152	17	might	might	AUX
gujaf-181	152	18	cause	cause	VERB
gujaf-181	152	19	potential	potential	ADJ
gujaf-181	152	20	and	and	CCONJ
gujaf-181	152	21	present	present	ADJ
gujaf-181	152	22	investors	investor	NOUN
gujaf-181	152	23	to	to	PART
gujaf-181	152	24	lose	lose	VERB
gujaf-181	152	25	interest	interest	NOUN
gujaf-181	152	26	in	in	ADP
gujaf-181	152	27	their	their	PRON
gujaf-181	152	28	investments	investment	NOUN
gujaf-181	152	29	(	(	PUNCT
gujaf-181	152	30	adebayo	adebayo	PROPN
gujaf-181	152	31	&	&	CCONJ
gujaf-181	152	32	adebiyi	adebiyi	PROPN
gujaf-181	152	33	,	,	PUNCT
gujaf-181	152	34	2016	2016	NUM
gujaf-181	152	35	)	)	PUNCT
gujaf-181	152	36	.	.	PUNCT
gujaf-181	153	1	liquidity	liquidity	NOUN
gujaf-181	153	2	a	a	DET
gujaf-181	153	3	company	company	NOUN
gujaf-181	153	4	's	's	PART
gujaf-181	153	5	liquidity	liquidity	NOUN
gujaf-181	153	6	can	can	AUX
gujaf-181	153	7	be	be	AUX
gujaf-181	153	8	described	describe	VERB
gujaf-181	153	9	as	as	ADP
gujaf-181	153	10	its	its	PRON
gujaf-181	153	11	capacity	capacity	NOUN
gujaf-181	153	12	to	to	PART
gujaf-181	153	13	meet	meet	VERB
gujaf-181	153	14	up	up	ADP
gujaf-181	153	15	its	its	PRON
gujaf-181	153	16	immediate	immediate	ADJ
gujaf-181	153	17	monetary	monetary	ADJ
gujaf-181	153	18	commitments	commitment	NOUN
gujaf-181	153	19	.	.	PUNCT
gujaf-181	154	1	it	it	PRON
gujaf-181	154	2	is	be	AUX
gujaf-181	154	3	current	current	ADJ
gujaf-181	154	4	asset	asset	NOUN
gujaf-181	154	5	to	to	ADP
gujaf-181	154	6	current	current	ADJ
gujaf-181	154	7	liability	liability	NOUN
gujaf-181	154	8	ratio	ratio	NOUN
gujaf-181	154	9	(	(	PUNCT
gujaf-181	154	10	pandey	pandey	PROPN
gujaf-181	154	11	,	,	PUNCT
gujaf-181	154	12	2005	2005	NUM
gujaf-181	154	13	)	)	PUNCT
gujaf-181	154	14	.	.	PUNCT
gujaf-181	155	1	liquidity	liquidity	NOUN
gujaf-181	155	2	has	have	AUX
gujaf-181	155	3	been	be	AUX
gujaf-181	155	4	viewed	view	VERB
gujaf-181	155	5	in	in	ADP
gujaf-181	155	6	the	the	DET
gujaf-181	155	7	past	past	NOUN
gujaf-181	155	8	as	as	ADP
gujaf-181	155	9	a	a	DET
gujaf-181	155	10	significant	significant	ADJ
gujaf-181	155	11	factor	factor	NOUN
gujaf-181	155	12	influencing	influence	VERB
gujaf-181	155	13	a	a	DET
gujaf-181	155	14	firm	firm	NOUN
gujaf-181	155	15	's	's	PART
gujaf-181	155	16	capital	capital	NOUN
gujaf-181	155	17	structure	structure	NOUN
gujaf-181	155	18	decision	decision	NOUN
gujaf-181	155	19	.	.	PUNCT
gujaf-181	156	1	because	because	SCONJ
gujaf-181	156	2	of	of	ADP
gujaf-181	156	3	a	a	DET
gujaf-181	156	4	variety	variety	NOUN
gujaf-181	156	5	of	of	ADP
gujaf-181	156	6	expenses	expense	NOUN
gujaf-181	156	7	to	to	PART
gujaf-181	156	8	be	be	AUX
gujaf-181	156	9	fulfilled	fulfil	VERB
gujaf-181	156	10	during	during	ADP
gujaf-181	156	11	the	the	DET
gujaf-181	156	12	preparation	preparation	NOUN
gujaf-181	156	13	and	and	CCONJ
gujaf-181	156	14	disclosure	disclosure	NOUN
gujaf-181	156	15	of	of	ADP
gujaf-181	156	16	accounting	accounting	NOUN
gujaf-181	156	17	information	information	NOUN
gujaf-181	156	18	,	,	PUNCT
gujaf-181	156	19	liquidity	liquidity	NOUN
gujaf-181	156	20	was	be	AUX
gujaf-181	156	21	acknowledged	acknowledge	VERB
gujaf-181	156	22	as	as	ADP
gujaf-181	156	23	important	important	ADJ
gujaf-181	156	24	element	element	NOUN
gujaf-181	156	25	affecting	affect	VERB
gujaf-181	156	26	annual	annual	ADJ
gujaf-181	156	27	report	report	NOUN
gujaf-181	156	28	timeliness	timeliness	NOUN
gujaf-181	156	29	.	.	PUNCT
gujaf-181	157	1	it	it	PRON
gujaf-181	157	2	is	be	AUX
gujaf-181	157	3	logical	logical	ADJ
gujaf-181	157	4	to	to	PART
gujaf-181	157	5	conclude	conclude	VERB
gujaf-181	157	6	that	that	PRON
gujaf-181	157	7	,	,	PUNCT
gujaf-181	157	8	a	a	DET
gujaf-181	157	9	financially	financially	ADV
gujaf-181	157	10	buoyant	buoyant	ADJ
gujaf-181	157	11	company	company	NOUN
gujaf-181	157	12	is	be	AUX
gujaf-181	157	13	able	able	ADJ
gujaf-181	157	14	to	to	PART
gujaf-181	157	15	meet	meet	VERB
gujaf-181	157	16	all	all	DET
gujaf-181	157	17	these	these	DET
gujaf-181	157	18	costs	cost	NOUN
gujaf-181	157	19	and	and	CCONJ
gujaf-181	157	20	therefore	therefore	ADV
gujaf-181	157	21	likely	likely	ADJ
gujaf-181	157	22	to	to	PART
gujaf-181	157	23	publish	publish	VERB
gujaf-181	157	24	its	its	PRON
gujaf-181	157	25	annual	annual	ADJ
gujaf-181	157	26	reports	report	NOUN
gujaf-181	157	27	timelier	timely	ADJ
gujaf-181	157	28	than	than	ADP
gujaf-181	157	29	companies	company	NOUN
gujaf-181	157	30	with	with	ADP
gujaf-181	157	31	liquidity	liquidity	NOUN
gujaf-181	157	32	problem	problem	NOUN
gujaf-181	157	33	(	(	PUNCT
gujaf-181	157	34	wu	wu	PROPN
gujaf-181	157	35	,	,	PUNCT
gujaf-181	157	36	2007	2007	NUM
gujaf-181	157	37	as	as	SCONJ
gujaf-181	157	38	cited	cite	VERB
gujaf-181	157	39	in	in	ADP
gujaf-181	157	40	paul	paul	PROPN
gujaf-181	157	41	&	&	CCONJ
gujaf-181	157	42	waidi	waidi	PROPN
gujaf-181	157	43	,	,	PUNCT
gujaf-181	157	44	2016	2016	NUM
gujaf-181	157	45	)	)	PUNCT
gujaf-181	157	46	.	.	PUNCT
gujaf-181	158	1	financial	financial	ADJ
gujaf-181	158	2	leverage	leverage	NOUN
gujaf-181	158	3	lastly	lastly	ADV
gujaf-181	158	4	,	,	PUNCT
gujaf-181	158	5	one	one	NUM
gujaf-181	158	6	of	of	ADP
gujaf-181	158	7	these	these	DET
gujaf-181	158	8	attributes	attribute	NOUN
gujaf-181	158	9	is	be	AUX
gujaf-181	158	10	leverage	leverage	NOUN
gujaf-181	158	11	,	,	PUNCT
gujaf-181	158	12	which	which	PRON
gujaf-181	158	13	is	be	AUX
gujaf-181	158	14	also	also	ADV
gujaf-181	158	15	known	know	VERB
gujaf-181	158	16	as	as	ADP
gujaf-181	158	17	gearing	gear	VERB
gujaf-181	158	18	.	.	PUNCT
gujaf-181	159	1	it	it	PRON
gujaf-181	159	2	is	be	AUX
gujaf-181	159	3	a	a	DET
gujaf-181	159	4	practice	practice	NOUN
gujaf-181	159	5	in	in	ADP
gujaf-181	159	6	which	which	PRON
gujaf-181	159	7	borrowed	borrow	VERB
gujaf-181	159	8	money	money	NOUN
gujaf-181	159	9	are	be	AUX
gujaf-181	159	10	utilized	utilize	VERB
gujaf-181	159	11	to	to	PART
gujaf-181	159	12	purchase	purchase	VERB
gujaf-181	159	13	a	a	DET
gujaf-181	159	14	property	property	NOUN
gujaf-181	159	15	with	with	ADP
gujaf-181	159	16	the	the	DET
gujaf-181	159	17	belief	belief	NOUN
gujaf-181	159	18	that	that	SCONJ
gujaf-181	159	19	the	the	DET
gujaf-181	159	20	property	property	NOUN
gujaf-181	159	21	after	after	ADP
gujaf-181	159	22	-	-	PUNCT
gujaf-181	159	23	tax	tax	NOUN
gujaf-181	159	24	income	income	NOUN
gujaf-181	159	25	and	and	CCONJ
gujaf-181	159	26	asset	asset	NOUN
gujaf-181	159	27	value	value	NOUN
gujaf-181	159	28	realization	realization	NOUN
gujaf-181	159	29	will	will	AUX
gujaf-181	159	30	exceed	exceed	VERB
gujaf-181	159	31	the	the	DET
gujaf-181	159	32	borrowing	borrowing	NOUN
gujaf-181	159	33	price	price	NOUN
gujaf-181	159	34	.	.	PUNCT
gujaf-181	160	1	low	low	ADJ
gujaf-181	160	2	leveraged	leveraged	ADJ
gujaf-181	160	3	firms	firm	NOUN
gujaf-181	160	4	reported	report	VERB
gujaf-181	160	5	more	more	ADV
gujaf-181	160	6	timely	timely	ADJ
gujaf-181	160	7	interims	interim	NOUN
gujaf-181	160	8	while	while	SCONJ
gujaf-181	160	9	high	high	ADJ
gujaf-181	160	10	leveraged	leveraged	ADJ
gujaf-181	160	11	firms	firm	NOUN
gujaf-181	160	12	published	publish	VERB
gujaf-181	160	13	their	their	PRON
gujaf-181	160	14	reports	report	NOUN
gujaf-181	160	15	later	later	ADV
gujaf-181	160	16	(	(	PUNCT
gujaf-181	160	17	ku	ku	PROPN
gujaf-181	160	18	-	-	PUNCT
gujaf-181	160	19	ismail	ismail	PROPN
gujaf-181	160	20	&	&	CCONJ
gujaf-181	160	21	chandler	chandler	PROPN
gujaf-181	160	22	2014	2014	NUM
gujaf-181	160	23	)	)	PUNCT
gujaf-181	160	24	.	.	PUNCT
gujaf-181	161	1	2.2	2.2	NUM
gujaf-181	161	2	review	review	NOUN
gujaf-181	161	3	of	of	ADP
gujaf-181	161	4	empirical	empirical	ADJ
gujaf-181	161	5	studies	study	NOUN
gujaf-181	161	6	in	in	ADP
gujaf-181	161	7	this	this	DET
gujaf-181	161	8	section	section	NOUN
gujaf-181	161	9	,	,	PUNCT
gujaf-181	161	10	relevant	relevant	ADJ
gujaf-181	161	11	and	and	CCONJ
gujaf-181	161	12	related	related	ADJ
gujaf-181	161	13	literatures	literature	NOUN
gujaf-181	161	14	are	be	AUX
gujaf-181	161	15	reviewed	review	VERB
gujaf-181	161	16	as	as	SCONJ
gujaf-181	161	17	shown	show	VERB
gujaf-181	161	18	below	below	ADV
gujaf-181	161	19	:	:	PUNCT
gujaf-181	161	20	ebaid	ebaid	PROPN
gujaf-181	161	21	(	(	PUNCT
gujaf-181	161	22	2022	2022	NUM
gujaf-181	161	23	)	)	PUNCT
gujaf-181	161	24	in	in	ADP
gujaf-181	161	25	his	his	PRON
gujaf-181	161	26	work	work	NOUN
gujaf-181	161	27	investigated	investigate	VERB
gujaf-181	161	28	the	the	DET
gujaf-181	161	29	relationship	relationship	NOUN
gujaf-181	161	30	between	between	ADP
gujaf-181	161	31	financial	financial	ADJ
gujaf-181	161	32	reporting	reporting	NOUN
gujaf-181	161	33	timeliness	timeliness	NOUN
gujaf-181	161	34	and	and	CCONJ
gujaf-181	161	35	corporate	corporate	ADJ
gujaf-181	161	36	attributes	attribute	NOUN
gujaf-181	161	37	of	of	ADP
gujaf-181	161	38	nonfinancial	nonfinancial	ADJ
gujaf-181	161	39	companies	company	NOUN
gujaf-181	161	40	listed	list	VERB
gujaf-181	161	41	in	in	ADP
gujaf-181	161	42	the	the	DET
gujaf-181	161	43	saudi	saudi	ADJ
gujaf-181	161	44	market	market	NOUN
gujaf-181	161	45	during	during	ADP
gujaf-181	161	46	the	the	DET
gujaf-181	161	47	period	period	NOUN
gujaf-181	161	48	2015	2015	NUM
gujaf-181	161	49	-	-	SYM
gujaf-181	161	50	2018	2018	NUM
gujaf-181	161	51	.	.	PUNCT
gujaf-181	162	1	using	use	VERB
gujaf-181	162	2	a	a	DET
gujaf-181	162	3	sample	sample	NOUN
gujaf-181	162	4	size	size	NOUN
gujaf-181	162	5	of	of	ADP
gujaf-181	162	6	67	67	NUM
gujaf-181	162	7	nonfinancial	nonfinancial	ADJ
gujaf-181	162	8	firm	firm	NOUN
gujaf-181	162	9	on	on	ADP
gujaf-181	162	10	the	the	DET
gujaf-181	162	11	saudi	saudi	ADJ
gujaf-181	162	12	arabian	arabian	ADJ
gujaf-181	162	13	stock	stock	NOUN
gujaf-181	162	14	market	market	NOUN
gujaf-181	162	15	.	.	PUNCT
gujaf-181	163	1	multivariate	multivariate	NOUN
gujaf-181	163	2	regression	regression	NOUN
gujaf-181	163	3	analysis	analysis	NOUN
gujaf-181	163	4	was	be	AUX
gujaf-181	163	5	used	use	VERB
gujaf-181	163	6	to	to	PART
gujaf-181	163	7	analyze	analyze	VERB
gujaf-181	163	8	the	the	DET
gujaf-181	163	9	data	datum	NOUN
gujaf-181	163	10	used	use	VERB
gujaf-181	163	11	in	in	ADP
gujaf-181	163	12	the	the	DET
gujaf-181	163	13	study	study	NOUN
gujaf-181	163	14	.	.	PUNCT
gujaf-181	164	1	the	the	DET
gujaf-181	164	2	findings	finding	NOUN
gujaf-181	164	3	revealed	reveal	VERB
gujaf-181	164	4	that	that	SCONJ
gujaf-181	164	5	financial	financial	ADJ
gujaf-181	164	6	reporting	reporting	NOUN
gujaf-181	164	7	timeliness	timeliness	NOUN
gujaf-181	164	8	has	have	VERB
gujaf-181	164	9	significant	significant	ADJ
gujaf-181	164	10	relationship	relationship	NOUN
gujaf-181	164	11	with	with	ADP
gujaf-181	164	12	three	three	NUM
gujaf-181	164	13	of	of	ADP
gujaf-181	164	14	the	the	DET
gujaf-181	164	15	corporate	corporate	ADJ
gujaf-181	164	16	characteristics	characteristic	NOUN
gujaf-181	164	17	,	,	PUNCT
gujaf-181	164	18	which	which	PRON
gujaf-181	164	19	include	include	VERB
gujaf-181	164	20	firm	firm	ADJ
gujaf-181	164	21	size	size	NOUN
gujaf-181	164	22	,	,	PUNCT
gujaf-181	164	23	profitability	profitability	NOUN
gujaf-181	164	24	and	and	CCONJ
gujaf-181	164	25	leverage	leverage	NOUN
gujaf-181	164	26	.	.	PUNCT
gujaf-181	165	1	aigienohuwa	aigienohuwa	PROPN
gujaf-181	165	2	and	and	CCONJ
gujaf-181	165	3	ezejiofor	ezejiofor	ADJ
gujaf-181	165	4	(	(	PUNCT
gujaf-181	165	5	2021	2021	NUM
gujaf-181	165	6	)	)	PUNCT
gujaf-181	165	7	examined	examine	VERB
gujaf-181	165	8	the	the	DET
gujaf-181	165	9	relationship	relationship	NOUN
gujaf-181	165	10	between	between	ADP
gujaf-181	165	11	leverage	leverage	NOUN
gujaf-181	165	12	and	and	CCONJ
gujaf-181	165	13	timeliness	timeliness	NOUN
gujaf-181	165	14	of	of	ADP
gujaf-181	165	15	financial	financial	ADJ
gujaf-181	165	16	reports	report	NOUN
gujaf-181	165	17	in	in	ADP
gujaf-181	165	18	nigerian	nigerian	ADJ
gujaf-181	165	19	quoted	quote	VERB
gujaf-181	165	20	companies	company	NOUN
gujaf-181	165	21	within	within	ADP
gujaf-181	165	22	2010	2010	NUM
gujaf-181	165	23	-	-	SYM
gujaf-181	165	24	2019	2019	NUM
gujaf-181	165	25	.	.	PUNCT
gujaf-181	166	1	with	with	ADP
gujaf-181	166	2	the	the	DET
gujaf-181	166	3	population	population	NOUN
gujaf-181	166	4	of	of	ADP
gujaf-181	166	5	the	the	DET
gujaf-181	166	6	study	study	NOUN
gujaf-181	166	7	consists	consist	VERB
gujaf-181	166	8	of	of	ADP
gujaf-181	166	9	145	145	NUM
gujaf-181	166	10	quoted	quote	VERB
gujaf-181	166	11	companies	company	NOUN
gujaf-181	166	12	in	in	ADP
gujaf-181	166	13	nigeria	nigeria	PROPN
gujaf-181	166	14	.	.	PUNCT
gujaf-181	167	1	and	and	CCONJ
gujaf-181	167	2	gusau	gusau	ADJ
gujaf-181	167	3	journal	journal	NOUN
gujaf-181	167	4	of	of	ADP
gujaf-181	167	5	accounting	accounting	NOUN
gujaf-181	167	6	and	and	CCONJ
gujaf-181	167	7	finance	finance	NOUN
gujaf-181	167	8	,	,	PUNCT
gujaf-181	167	9	vol	vol	NOUN
gujaf-181	167	10	.	.	PROPN
gujaf-181	167	11	3	3	NUM
gujaf-181	167	12	,	,	PUNCT
gujaf-181	167	13	issue	issue	NOUN
gujaf-181	167	14	3	3	NUM
gujaf-181	167	15	,	,	PUNCT
gujaf-181	167	16	october	october	PROPN
gujaf-181	167	17	,	,	PUNCT
gujaf-181	167	18	2022	2022	NUM
gujaf-181	167	19	73	73	NUM
gujaf-181	167	20	using	use	VERB
gujaf-181	167	21	ols	ol	NOUN
gujaf-181	167	22	regression	regression	NOUN
gujaf-181	167	23	model	model	NOUN
gujaf-181	167	24	the	the	DET
gujaf-181	167	25	study	study	NOUN
gujaf-181	167	26	established	establish	VERB
gujaf-181	167	27	that	that	DET
gujaf-181	167	28	firm	firm	ADJ
gujaf-181	167	29	leverage	leverage	NOUN
gujaf-181	167	30	has	have	VERB
gujaf-181	167	31	no	no	DET
gujaf-181	167	32	significant	significant	ADJ
gujaf-181	167	33	relationship	relationship	NOUN
gujaf-181	167	34	with	with	ADP
gujaf-181	167	35	timeliness	timeliness	NOUN
gujaf-181	167	36	of	of	ADP
gujaf-181	167	37	financial	financial	ADJ
gujaf-181	167	38	reports	report	NOUN
gujaf-181	167	39	in	in	ADP
gujaf-181	167	40	nigerian	nigerian	ADJ
gujaf-181	167	41	quoted	quote	VERB
gujaf-181	167	42	companies	company	NOUN
gujaf-181	167	43	.	.	PUNCT
gujaf-181	168	1	machmuddah	machmuddah	PROPN
gujaf-181	168	2	,	,	PUNCT
gujaf-181	168	3	iriani	iriani	NOUN
gujaf-181	168	4	and	and	CCONJ
gujaf-181	168	5	utomo	utomo	ADJ
gujaf-181	168	6	(	(	PUNCT
gujaf-181	168	7	2020	2020	NUM
gujaf-181	168	8	)	)	PUNCT
gujaf-181	168	9	investigated	investigate	VERB
gujaf-181	168	10	the	the	DET
gujaf-181	168	11	effect	effect	NOUN
gujaf-181	168	12	of	of	ADP
gujaf-181	168	13	firm	firm	ADJ
gujaf-181	168	14	size	size	NOUN
gujaf-181	168	15	,	,	PUNCT
gujaf-181	168	16	profitability	profitability	NOUN
gujaf-181	168	17	,	,	PUNCT
gujaf-181	168	18	solvability	solvability	NOUN
gujaf-181	168	19	,	,	PUNCT
gujaf-181	168	20	and	and	CCONJ
gujaf-181	168	21	size	size	NOUN
gujaf-181	168	22	of	of	ADP
gujaf-181	168	23	the	the	DET
gujaf-181	168	24	public	public	ADJ
gujaf-181	168	25	accounting	accounting	NOUN
gujaf-181	168	26	firm	firm	NOUN
gujaf-181	168	27	on	on	ADP
gujaf-181	168	28	audit	audit	NOUN
gujaf-181	168	29	report	report	NOUN
gujaf-181	168	30	lag	lag	NOUN
gujaf-181	168	31	of	of	ADP
gujaf-181	168	32	listed	list	VERB
gujaf-181	168	33	mining	mining	NOUN
gujaf-181	168	34	firms	firm	NOUN
gujaf-181	168	35	on	on	ADP
gujaf-181	168	36	the	the	DET
gujaf-181	168	37	indonesian	indonesian	ADJ
gujaf-181	168	38	stock	stock	PROPN
gujaf-181	168	39	exchange	exchange	PROPN
gujaf-181	168	40	(	(	PUNCT
gujaf-181	168	41	idx	idx	PROPN
gujaf-181	168	42	)	)	PUNCT
gujaf-181	168	43	within	within	ADP
gujaf-181	168	44	the	the	DET
gujaf-181	168	45	period	period	NOUN
gujaf-181	168	46	of	of	ADP
gujaf-181	168	47	2015	2015	NUM
gujaf-181	168	48	-	-	SYM
gujaf-181	168	49	2018	2018	NUM
gujaf-181	168	50	.	.	PUNCT
gujaf-181	169	1	using	use	VERB
gujaf-181	169	2	a	a	DET
gujaf-181	169	3	purposive	purposive	ADJ
gujaf-181	169	4	sampling	sample	VERB
gujaf-181	169	5	techniques	technique	NOUN
gujaf-181	169	6	,	,	PUNCT
gujaf-181	169	7	96	96	NUM
gujaf-181	169	8	mining	mining	NOUN
gujaf-181	169	9	firms	firm	NOUN
gujaf-181	169	10	were	be	AUX
gujaf-181	169	11	chosen	choose	VERB
gujaf-181	169	12	,	,	PUNCT
gujaf-181	169	13	the	the	DET
gujaf-181	169	14	study	study	NOUN
gujaf-181	169	15	used	use	VERB
gujaf-181	169	16	secondary	secondary	ADJ
gujaf-181	169	17	data	datum	NOUN
gujaf-181	169	18	that	that	PRON
gujaf-181	169	19	were	be	AUX
gujaf-181	169	20	analyzed	analyze	VERB
gujaf-181	169	21	using	use	VERB
gujaf-181	169	22	multiple	multiple	ADJ
gujaf-181	169	23	regression	regression	NOUN
gujaf-181	169	24	techniques	technique	NOUN
gujaf-181	169	25	.	.	PUNCT
gujaf-181	170	1	the	the	DET
gujaf-181	170	2	outcome	outcome	NOUN
gujaf-181	170	3	of	of	ADP
gujaf-181	170	4	the	the	DET
gujaf-181	170	5	study	study	NOUN
gujaf-181	170	6	revealed	reveal	VERB
gujaf-181	170	7	that	that	SCONJ
gujaf-181	170	8	solvability	solvability	NOUN
gujaf-181	170	9	and	and	CCONJ
gujaf-181	170	10	size	size	NOUN
gujaf-181	170	11	of	of	ADP
gujaf-181	170	12	public	public	ADJ
gujaf-181	170	13	accounting	accounting	NOUN
gujaf-181	170	14	firms	firm	NOUN
gujaf-181	170	15	influence	influence	VERB
gujaf-181	170	16	the	the	DET
gujaf-181	170	17	audit	audit	NOUN
gujaf-181	170	18	reporting	report	VERB
gujaf-181	170	19	lag	lag	NOUN
gujaf-181	170	20	.	.	PUNCT
gujaf-181	171	1	however	however	ADV
gujaf-181	171	2	,	,	PUNCT
gujaf-181	171	3	firms	firm	NOUN
gujaf-181	171	4	'	'	PART
gujaf-181	171	5	size	size	NOUN
gujaf-181	171	6	and	and	CCONJ
gujaf-181	171	7	profitability	profitability	NOUN
gujaf-181	171	8	do	do	AUX
gujaf-181	171	9	n't	not	PART
gujaf-181	171	10	influence	influence	VERB
gujaf-181	171	11	on	on	ADP
gujaf-181	171	12	audit	audit	NOUN
gujaf-181	171	13	report	report	NOUN
gujaf-181	171	14	lag	lag	PROPN
gujaf-181	171	15	.	.	PUNCT
gujaf-181	172	1	siyanbola	siyanbola	PROPN
gujaf-181	172	2	,	,	PUNCT
gujaf-181	172	3	et	et	PROPN
gujaf-181	172	4	al	al	PROPN
gujaf-181	172	5	,	,	PUNCT
gujaf-181	172	6	(	(	PUNCT
gujaf-181	172	7	2020	2020	NUM
gujaf-181	172	8	)	)	PUNCT
gujaf-181	172	9	the	the	DET
gujaf-181	172	10	effect	effect	NOUN
gujaf-181	172	11	of	of	ADP
gujaf-181	172	12	firms	firm	NOUN
gujaf-181	172	13	’	'	PUNCT
gujaf-181	172	14	attributes	attribute	VERB
gujaf-181	172	15	on	on	ADP
gujaf-181	172	16	auditors	auditor	NOUN
gujaf-181	172	17	’	'	PUNCT
gujaf-181	172	18	reporting	report	VERB
gujaf-181	172	19	lag	lag	NOUN
gujaf-181	172	20	in	in	ADP
gujaf-181	172	21	nigerian	nigerian	ADJ
gujaf-181	172	22	deposit	deposit	NOUN
gujaf-181	172	23	money	money	NOUN
gujaf-181	172	24	banks	bank	NOUN
gujaf-181	172	25	listed	list	VERB
gujaf-181	172	26	on	on	ADP
gujaf-181	172	27	the	the	DET
gujaf-181	172	28	nigeria	nigeria	PROPN
gujaf-181	172	29	stock	stock	PROPN
gujaf-181	172	30	exchange	exchange	PROPN
gujaf-181	172	31	from	from	ADP
gujaf-181	172	32	2008	2008	NUM
gujaf-181	172	33	2017	2017	NUM
gujaf-181	172	34	.	.	PUNCT
gujaf-181	173	1	ten	ten	NUM
gujaf-181	173	2	sampled	sample	VERB
gujaf-181	173	3	banks	bank	NOUN
gujaf-181	173	4	were	be	AUX
gujaf-181	173	5	selected	select	VERB
gujaf-181	173	6	using	use	VERB
gujaf-181	173	7	the	the	DET
gujaf-181	173	8	purposive	purposive	ADJ
gujaf-181	173	9	sampling	sample	VERB
gujaf-181	173	10	techniques	technique	NOUN
gujaf-181	173	11	,	,	PUNCT
gujaf-181	173	12	using	use	VERB
gujaf-181	173	13	a	a	DET
gujaf-181	173	14	secondary	secondary	ADJ
gujaf-181	173	15	data	datum	NOUN
gujaf-181	173	16	the	the	DET
gujaf-181	173	17	research	research	NOUN
gujaf-181	173	18	adopted	adopt	VERB
gujaf-181	173	19	the	the	DET
gujaf-181	173	20	multiple	multiple	ADJ
gujaf-181	173	21	regression	regression	NOUN
gujaf-181	173	22	techniques	technique	NOUN
gujaf-181	173	23	to	to	PART
gujaf-181	173	24	analyze	analyze	VERB
gujaf-181	173	25	the	the	DET
gujaf-181	173	26	data	datum	NOUN
gujaf-181	173	27	collected	collect	VERB
gujaf-181	173	28	from	from	ADP
gujaf-181	173	29	the	the	DET
gujaf-181	173	30	ten	ten	NUM
gujaf-181	173	31	sampled	sample	VERB
gujaf-181	173	32	firms	firm	NOUN
gujaf-181	173	33	.	.	PUNCT
gujaf-181	174	1	the	the	DET
gujaf-181	174	2	result	result	NOUN
gujaf-181	174	3	of	of	ADP
gujaf-181	174	4	the	the	DET
gujaf-181	174	5	regression	regression	NOUN
gujaf-181	174	6	shows	show	VERB
gujaf-181	174	7	that	that	SCONJ
gujaf-181	174	8	firm	firm	ADJ
gujaf-181	174	9	age	age	NOUN
gujaf-181	174	10	has	have	VERB
gujaf-181	174	11	positive	positive	ADJ
gujaf-181	174	12	significant	significant	ADJ
gujaf-181	174	13	effect	effect	NOUN
gujaf-181	174	14	on	on	ADP
gujaf-181	174	15	the	the	DET
gujaf-181	174	16	audit	audit	NOUN
gujaf-181	174	17	report	report	NOUN
gujaf-181	174	18	lag	lag	NOUN
gujaf-181	174	19	of	of	ADP
gujaf-181	174	20	deposit	deposit	NOUN
gujaf-181	174	21	banks	bank	NOUN
gujaf-181	174	22	in	in	ADP
gujaf-181	174	23	nigeria	nigeria	PROPN
gujaf-181	174	24	.	.	PUNCT
gujaf-181	175	1	while	while	SCONJ
gujaf-181	175	2	firm	firm	ADJ
gujaf-181	175	3	size	size	NOUN
gujaf-181	175	4	has	have	VERB
gujaf-181	175	5	no	no	DET
gujaf-181	175	6	significant	significant	ADJ
gujaf-181	175	7	positive	positive	ADJ
gujaf-181	175	8	effect	effect	NOUN
gujaf-181	175	9	on	on	ADP
gujaf-181	175	10	audit	audit	NOUN
gujaf-181	175	11	reporting	report	VERB
gujaf-181	175	12	lag	lag	NOUN
gujaf-181	175	13	.	.	PUNCT
gujaf-181	176	1	however	however	ADV
gujaf-181	176	2	,	,	PUNCT
gujaf-181	176	3	profitability	profitability	NOUN
gujaf-181	176	4	was	be	AUX
gujaf-181	176	5	discovered	discover	VERB
gujaf-181	176	6	to	to	PART
gujaf-181	176	7	have	have	VERB
gujaf-181	176	8	negative	negative	ADJ
gujaf-181	176	9	and	and	CCONJ
gujaf-181	176	10	insignificant	insignificant	ADJ
gujaf-181	176	11	effect	effect	NOUN
gujaf-181	176	12	on	on	ADP
gujaf-181	176	13	audit	audit	NOUN
gujaf-181	176	14	reporting	report	VERB
gujaf-181	176	15	lag	lag	NOUN
gujaf-181	176	16	.	.	PUNCT
gujaf-181	177	1	akingunola	akingunola	PROPN
gujaf-181	177	2	,	,	PUNCT
gujaf-181	177	3	et	et	PROPN
gujaf-181	177	4	al	al	PROPN
gujaf-181	177	5	.	.	PUNCT
gujaf-181	178	1	(	(	PUNCT
gujaf-181	178	2	2018	2018	NUM
gujaf-181	178	3	)	)	PUNCT
gujaf-181	178	4	examined	examine	VERB
gujaf-181	178	5	the	the	DET
gujaf-181	178	6	effect	effect	NOUN
gujaf-181	178	7	of	of	ADP
gujaf-181	178	8	firm	firm	ADJ
gujaf-181	178	9	characteristics	characteristic	NOUN
gujaf-181	178	10	on	on	ADP
gujaf-181	178	11	the	the	DET
gujaf-181	178	12	audit	audit	NOUN
gujaf-181	178	13	report	report	NOUN
gujaf-181	178	14	lag	lag	NOUN
gujaf-181	178	15	of	of	ADP
gujaf-181	178	16	listed	list	VERB
gujaf-181	178	17	firms	firm	NOUN
gujaf-181	178	18	in	in	ADP
gujaf-181	178	19	nigeria	nigeria	PROPN
gujaf-181	178	20	during	during	ADP
gujaf-181	178	21	the	the	DET
gujaf-181	178	22	period	period	NOUN
gujaf-181	178	23	2010	2010	NUM
gujaf-181	178	24	–	–	PUNCT
gujaf-181	178	25	2015	2015	NUM
gujaf-181	178	26	.	.	PUNCT
gujaf-181	179	1	secondary	secondary	ADJ
gujaf-181	179	2	data	datum	NOUN
gujaf-181	179	3	were	be	AUX
gujaf-181	179	4	collected	collect	VERB
gujaf-181	179	5	from	from	ADP
gujaf-181	179	6	the	the	DET
gujaf-181	179	7	27	27	NUM
gujaf-181	179	8	sampled	sample	VERB
gujaf-181	179	9	firms	firm	NOUN
gujaf-181	179	10	listed	list	VERB
gujaf-181	179	11	on	on	ADP
gujaf-181	179	12	the	the	DET
gujaf-181	179	13	nigeria	nigeria	PROPN
gujaf-181	179	14	stock	stock	PROPN
gujaf-181	179	15	exchange	exchange	PROPN
gujaf-181	179	16	within	within	ADP
gujaf-181	179	17	2010	2010	NUM
gujaf-181	179	18	-	-	SYM
gujaf-181	179	19	2015	2015	NUM
gujaf-181	179	20	.	.	PUNCT
gujaf-181	180	1	ordinary	ordinary	ADJ
gujaf-181	180	2	least	least	ADJ
gujaf-181	180	3	square	square	ADJ
gujaf-181	180	4	regression	regression	NOUN
gujaf-181	180	5	techniques	technique	NOUN
gujaf-181	180	6	was	be	AUX
gujaf-181	180	7	adopted	adopt	VERB
gujaf-181	180	8	in	in	ADP
gujaf-181	180	9	the	the	DET
gujaf-181	180	10	study	study	NOUN
gujaf-181	180	11	.	.	PUNCT
gujaf-181	181	1	the	the	DET
gujaf-181	181	2	outcome	outcome	NOUN
gujaf-181	181	3	of	of	ADP
gujaf-181	181	4	the	the	DET
gujaf-181	181	5	analysis	analysis	NOUN
gujaf-181	181	6	indicates	indicate	VERB
gujaf-181	181	7	that	that	SCONJ
gujaf-181	181	8	firm	firm	ADJ
gujaf-181	181	9	size	size	NOUN
gujaf-181	181	10	,	,	PUNCT
gujaf-181	181	11	company	company	NOUN
gujaf-181	181	12	age	age	NOUN
gujaf-181	181	13	and	and	CCONJ
gujaf-181	181	14	profitability	profitability	NOUN
gujaf-181	181	15	have	have	VERB
gujaf-181	181	16	a	a	DET
gujaf-181	181	17	significant	significant	ADJ
gujaf-181	181	18	impact	impact	NOUN
gujaf-181	181	19	on	on	ADP
gujaf-181	181	20	the	the	DET
gujaf-181	181	21	audit	audit	NOUN
gujaf-181	181	22	report	report	NOUN
gujaf-181	181	23	lag	lag	VERB
gujaf-181	181	24	,	,	PUNCT
gujaf-181	181	25	while	while	SCONJ
gujaf-181	181	26	audit	audit	NOUN
gujaf-181	181	27	type	type	NOUN
gujaf-181	181	28	remained	remain	VERB
gujaf-181	181	29	insignificant	insignificant	ADJ
gujaf-181	181	30	.	.	PUNCT
gujaf-181	182	1	akhalumeh	akhalumeh	NOUN
gujaf-181	182	2	,	,	PUNCT
gujaf-181	182	3	et	et	PROPN
gujaf-181	182	4	al	al	PROPN
gujaf-181	182	5	.	.	PROPN
gujaf-181	183	1	(	(	PUNCT
gujaf-181	183	2	2017	2017	NUM
gujaf-181	183	3	)	)	PUNCT
gujaf-181	183	4	in	in	ADP
gujaf-181	183	5	their	their	PRON
gujaf-181	183	6	work	work	NOUN
gujaf-181	183	7	assessed	assess	VERB
gujaf-181	183	8	the	the	DET
gujaf-181	183	9	relationship	relationship	NOUN
gujaf-181	183	10	between	between	ADP
gujaf-181	183	11	some	some	DET
gujaf-181	183	12	firmspecific	firmspecific	ADJ
gujaf-181	183	13	characteristics	characteristic	NOUN
gujaf-181	183	14	and	and	CCONJ
gujaf-181	183	15	audit	audit	NOUN
gujaf-181	183	16	report	report	NOUN
gujaf-181	183	17	delay	delay	NOUN
gujaf-181	183	18	of	of	ADP
gujaf-181	183	19	listed	list	VERB
gujaf-181	183	20	firms	firm	NOUN
gujaf-181	183	21	in	in	ADP
gujaf-181	183	22	nigeria	nigeria	PROPN
gujaf-181	183	23	.	.	PUNCT
gujaf-181	184	1	using	use	VERB
gujaf-181	184	2	a	a	DET
gujaf-181	184	3	sample	sample	NOUN
gujaf-181	184	4	size	size	NOUN
gujaf-181	184	5	of	of	ADP
gujaf-181	184	6	22	22	NUM
gujaf-181	184	7	listed	list	VERB
gujaf-181	184	8	firms	firm	NOUN
gujaf-181	184	9	on	on	ADP
gujaf-181	184	10	the	the	DET
gujaf-181	184	11	nigeria	nigeria	PROPN
gujaf-181	184	12	stock	stock	PROPN
gujaf-181	184	13	exchange	exchange	PROPN
gujaf-181	184	14	.	.	PUNCT
gujaf-181	185	1	data	datum	NOUN
gujaf-181	185	2	were	be	AUX
gujaf-181	185	3	obtained	obtain	VERB
gujaf-181	185	4	from	from	ADP
gujaf-181	185	5	the	the	DET
gujaf-181	185	6	annual	annual	ADJ
gujaf-181	185	7	reports	report	NOUN
gujaf-181	185	8	and	and	CCONJ
gujaf-181	185	9	accounts	account	NOUN
gujaf-181	185	10	of	of	ADP
gujaf-181	185	11	the	the	DET
gujaf-181	185	12	sampled	sample	VERB
gujaf-181	185	13	firms	firm	NOUN
gujaf-181	185	14	from	from	ADP
gujaf-181	185	15	2012	2012	NUM
gujaf-181	185	16	to	to	ADP
gujaf-181	185	17	2016	2016	NUM
gujaf-181	185	18	.	.	PUNCT
gujaf-181	186	1	using	use	VERB
gujaf-181	186	2	regression	regression	NOUN
gujaf-181	186	3	techniques	technique	NOUN
gujaf-181	186	4	of	of	ADP
gujaf-181	186	5	data	datum	NOUN
gujaf-181	186	6	analysis	analysis	NOUN
gujaf-181	186	7	.	.	PUNCT
gujaf-181	187	1	the	the	DET
gujaf-181	187	2	authors	author	NOUN
gujaf-181	187	3	established	establish	VERB
gujaf-181	187	4	that	that	DET
gujaf-181	187	5	firm	firm	ADJ
gujaf-181	187	6	size	size	NOUN
gujaf-181	187	7	,	,	PUNCT
gujaf-181	187	8	firm	firm	ADJ
gujaf-181	187	9	complexity	complexity	NOUN
gujaf-181	187	10	and	and	CCONJ
gujaf-181	187	11	firm	firm	ADJ
gujaf-181	187	12	performance	performance	NOUN
gujaf-181	187	13	have	have	VERB
gujaf-181	187	14	a	a	DET
gujaf-181	187	15	negative	negative	ADJ
gujaf-181	187	16	but	but	CCONJ
gujaf-181	187	17	insignificant	insignificant	ADJ
gujaf-181	187	18	effect	effect	NOUN
gujaf-181	187	19	on	on	ADP
gujaf-181	187	20	audit	audit	NOUN
gujaf-181	187	21	report	report	NOUN
gujaf-181	187	22	lag	lag	VERB
gujaf-181	187	23	.	.	PUNCT
gujaf-181	188	1	while	while	SCONJ
gujaf-181	188	2	financial	financial	ADJ
gujaf-181	188	3	leverage	leverage	NOUN
gujaf-181	188	4	turns	turn	VERB
gujaf-181	188	5	out	out	ADP
gujaf-181	188	6	to	to	PART
gujaf-181	188	7	have	have	VERB
gujaf-181	188	8	a	a	DET
gujaf-181	188	9	positive	positive	ADJ
gujaf-181	188	10	and	and	CCONJ
gujaf-181	188	11	gusau	gusau	ADJ
gujaf-181	188	12	journal	journal	NOUN
gujaf-181	188	13	of	of	ADP
gujaf-181	188	14	accounting	accounting	NOUN
gujaf-181	188	15	and	and	CCONJ
gujaf-181	188	16	finance	finance	NOUN
gujaf-181	188	17	,	,	PUNCT
gujaf-181	188	18	vol	vol	NOUN
gujaf-181	188	19	.	.	PROPN
gujaf-181	189	1	3	3	NUM
gujaf-181	189	2	,	,	PUNCT
gujaf-181	189	3	issue	issue	NOUN
gujaf-181	189	4	3	3	NUM
gujaf-181	189	5	,	,	PUNCT
gujaf-181	189	6	october	october	PROPN
gujaf-181	189	7	,	,	PUNCT
gujaf-181	189	8	2022	2022	NUM
gujaf-181	189	9	74	74	NUM
gujaf-181	189	10	insignificant	insignificant	ADJ
gujaf-181	189	11	effect	effect	NOUN
gujaf-181	189	12	on	on	ADP
gujaf-181	189	13	audit	audit	NOUN
gujaf-181	189	14	report	report	NOUN
gujaf-181	189	15	lag	lag	VERB
gujaf-181	189	16	.	.	PUNCT
gujaf-181	190	1	whereas	whereas	SCONJ
gujaf-181	190	2	external	external	ADJ
gujaf-181	190	3	auditor	auditor	NOUN
gujaf-181	190	4	type	type	NOUN
gujaf-181	190	5	has	have	VERB
gujaf-181	190	6	positive	positive	ADJ
gujaf-181	190	7	but	but	CCONJ
gujaf-181	190	8	significant	significant	ADJ
gujaf-181	190	9	effect	effect	NOUN
gujaf-181	190	10	on	on	ADP
gujaf-181	190	11	audit	audit	NOUN
gujaf-181	190	12	report	report	NOUN
gujaf-181	190	13	lag	lag	NOUN
gujaf-181	190	14	.	.	PUNCT
gujaf-181	191	1	arowoshegbe	arowoshegbe	PROPN
gujaf-181	191	2	,	,	PUNCT
gujaf-181	191	3	et	et	PROPN
gujaf-181	191	4	al	al	PROPN
gujaf-181	191	5	.	.	PROPN
gujaf-181	192	1	(	(	PUNCT
gujaf-181	192	2	2017	2017	NUM
gujaf-181	192	3	)	)	PUNCT
gujaf-181	192	4	examined	examine	VERB
gujaf-181	192	5	factors	factor	NOUN
gujaf-181	192	6	that	that	PRON
gujaf-181	192	7	have	have	VERB
gujaf-181	192	8	relationship	relationship	NOUN
gujaf-181	192	9	with	with	ADP
gujaf-181	192	10	timeliness	timeliness	NOUN
gujaf-181	192	11	of	of	ADP
gujaf-181	192	12	audit	audit	NOUN
gujaf-181	192	13	report	report	NOUN
gujaf-181	192	14	in	in	ADP
gujaf-181	192	15	nigeria	nigeria	PROPN
gujaf-181	192	16	.	.	PUNCT
gujaf-181	193	1	with	with	ADP
gujaf-181	193	2	a	a	DET
gujaf-181	193	3	sample	sample	NOUN
gujaf-181	193	4	of	of	ADP
gujaf-181	193	5	42	42	NUM
gujaf-181	193	6	financial	financial	ADJ
gujaf-181	193	7	and	and	CCONJ
gujaf-181	193	8	non	non	ADJ
gujaf-181	193	9	-	-	ADJ
gujaf-181	193	10	financial	financial	ADJ
gujaf-181	193	11	companies	company	NOUN
gujaf-181	193	12	quoted	quote	VERB
gujaf-181	193	13	on	on	ADP
gujaf-181	193	14	the	the	DET
gujaf-181	193	15	nigerian	nigerian	ADJ
gujaf-181	193	16	stock	stock	NOUN
gujaf-181	193	17	exchange	exchange	PROPN
gujaf-181	193	18	(	(	PUNCT
gujaf-181	193	19	nse	nse	NOUN
gujaf-181	193	20	)	)	PUNCT
gujaf-181	193	21	within	within	ADP
gujaf-181	193	22	2012	2012	NUM
gujaf-181	193	23	-	-	SYM
gujaf-181	193	24	2015	2015	NUM
gujaf-181	193	25	.	.	PUNCT
gujaf-181	194	1	using	use	VERB
gujaf-181	194	2	ordinary	ordinary	ADJ
gujaf-181	194	3	least	least	ADJ
gujaf-181	194	4	square	square	ADJ
gujaf-181	194	5	(	(	PUNCT
gujaf-181	194	6	ols	ol	NOUN
gujaf-181	194	7	)	)	PUNCT
gujaf-181	194	8	regression	regression	NOUN
gujaf-181	194	9	technique	technique	NOUN
gujaf-181	194	10	of	of	ADP
gujaf-181	194	11	data	datum	NOUN
gujaf-181	194	12	analysis	analysis	NOUN
gujaf-181	194	13	.	.	PUNCT
gujaf-181	195	1	the	the	DET
gujaf-181	195	2	author	author	NOUN
gujaf-181	195	3	discovered	discover	VERB
gujaf-181	195	4	that	that	SCONJ
gujaf-181	195	5	audit	audit	NOUN
gujaf-181	195	6	firm	firm	ADJ
gujaf-181	195	7	type	type	NOUN
gujaf-181	195	8	,	,	PUNCT
gujaf-181	195	9	size	size	NOUN
gujaf-181	195	10	of	of	ADP
gujaf-181	195	11	the	the	DET
gujaf-181	195	12	company	company	NOUN
gujaf-181	195	13	,	,	PUNCT
gujaf-181	195	14	and	and	CCONJ
gujaf-181	195	15	age	age	NOUN
gujaf-181	195	16	of	of	ADP
gujaf-181	195	17	the	the	DET
gujaf-181	195	18	company	company	NOUN
gujaf-181	195	19	are	be	AUX
gujaf-181	195	20	factors	factor	NOUN
gujaf-181	195	21	that	that	PRON
gujaf-181	195	22	affect	affect	VERB
gujaf-181	195	23	timeliness	timeliness	NOUN
gujaf-181	195	24	of	of	ADP
gujaf-181	195	25	audit	audit	NOUN
gujaf-181	195	26	report	report	NOUN
gujaf-181	195	27	in	in	ADP
gujaf-181	195	28	nigeria	nigeria	PROPN
gujaf-181	195	29	.	.	PUNCT
gujaf-181	196	1	the	the	DET
gujaf-181	196	2	study	study	NOUN
gujaf-181	196	3	revealed	reveal	VERB
gujaf-181	196	4	that	that	SCONJ
gujaf-181	196	5	the	the	DET
gujaf-181	196	6	age	age	NOUN
gujaf-181	196	7	and	and	CCONJ
gujaf-181	196	8	size	size	NOUN
gujaf-181	196	9	of	of	ADP
gujaf-181	196	10	the	the	DET
gujaf-181	196	11	company	company	NOUN
gujaf-181	196	12	have	have	VERB
gujaf-181	196	13	a	a	DET
gujaf-181	196	14	negative	negative	ADJ
gujaf-181	196	15	significant	significant	ADJ
gujaf-181	196	16	influence	influence	NOUN
gujaf-181	196	17	on	on	ADP
gujaf-181	196	18	timeliness	timeliness	NOUN
gujaf-181	196	19	of	of	ADP
gujaf-181	196	20	audit	audit	NOUN
gujaf-181	196	21	report	report	NOUN
gujaf-181	196	22	whereas	whereas	SCONJ
gujaf-181	196	23	audit	audit	NOUN
gujaf-181	196	24	firm	firm	ADJ
gujaf-181	196	25	type	type	NOUN
gujaf-181	196	26	has	have	VERB
gujaf-181	196	27	a	a	DET
gujaf-181	196	28	positive	positive	ADJ
gujaf-181	196	29	significant	significant	ADJ
gujaf-181	196	30	effect	effect	NOUN
gujaf-181	196	31	on	on	ADP
gujaf-181	196	32	audit	audit	NOUN
gujaf-181	196	33	report	report	NOUN
gujaf-181	196	34	timeliness	timeliness	NOUN
gujaf-181	196	35	.	.	PUNCT
gujaf-181	197	1	also	also	ADV
gujaf-181	197	2	,	,	PUNCT
gujaf-181	197	3	audit	audit	NOUN
gujaf-181	197	4	firm	firm	ADJ
gujaf-181	197	5	switch	switch	NOUN
gujaf-181	197	6	was	be	AUX
gujaf-181	197	7	discovered	discover	VERB
gujaf-181	197	8	to	to	PART
gujaf-181	197	9	have	have	VERB
gujaf-181	197	10	no	no	DET
gujaf-181	197	11	relationship	relationship	NOUN
gujaf-181	197	12	on	on	ADP
gujaf-181	197	13	timeliness	timeliness	NOUN
gujaf-181	197	14	of	of	ADP
gujaf-181	197	15	an	an	DET
gujaf-181	197	16	audit	audit	NOUN
gujaf-181	197	17	report	report	NOUN
gujaf-181	197	18	.	.	PUNCT
gujaf-181	198	1	ömer	ömer	NOUN
gujaf-181	198	2	(	(	PUNCT
gujaf-181	198	3	2017	2017	NUM
gujaf-181	198	4	)	)	PUNCT
gujaf-181	198	5	used	use	VERB
gujaf-181	198	6	panel	panel	NOUN
gujaf-181	198	7	data	datum	NOUN
gujaf-181	198	8	methodology	methodology	NOUN
gujaf-181	198	9	to	to	PART
gujaf-181	198	10	investigate	investigate	VERB
gujaf-181	198	11	the	the	DET
gujaf-181	198	12	effects	effect	NOUN
gujaf-181	198	13	of	of	ADP
gujaf-181	198	14	firm	firm	ADJ
gujaf-181	198	15	and	and	CCONJ
gujaf-181	198	16	audit	audit	NOUN
gujaf-181	198	17	-	-	PUNCT
gujaf-181	198	18	specific	specific	ADJ
gujaf-181	198	19	characteristics	characteristic	NOUN
gujaf-181	198	20	on	on	ADP
gujaf-181	198	21	the	the	DET
gujaf-181	198	22	timeliness	timeliness	NOUN
gujaf-181	198	23	of	of	ADP
gujaf-181	198	24	financial	financial	ADJ
gujaf-181	198	25	reporting	reporting	NOUN
gujaf-181	198	26	processes	process	NOUN
gujaf-181	198	27	of	of	ADP
gujaf-181	198	28	firms	firm	NOUN
gujaf-181	198	29	listed	list	VERB
gujaf-181	198	30	on	on	ADP
gujaf-181	198	31	borsa	borsa	PROPN
gujaf-181	198	32	istanbul	istanbul	PROPN
gujaf-181	198	33	.	.	PUNCT
gujaf-181	199	1	according	accord	VERB
gujaf-181	199	2	to	to	ADP
gujaf-181	199	3	descriptive	descriptive	ADJ
gujaf-181	199	4	analysis	analysis	NOUN
gujaf-181	199	5	,	,	PUNCT
gujaf-181	199	6	the	the	DET
gujaf-181	199	7	average	average	ADJ
gujaf-181	199	8	reporting	reporting	NOUN
gujaf-181	199	9	period	period	NOUN
gujaf-181	199	10	for	for	ADP
gujaf-181	199	11	the	the	DET
gujaf-181	199	12	entire	entire	ADJ
gujaf-181	199	13	sample	sample	NOUN
gujaf-181	199	14	is	be	AUX
gujaf-181	199	15	69days	69day	NOUN
gujaf-181	199	16	,	,	PUNCT
gujaf-181	199	17	with	with	ADP
gujaf-181	199	18	individual	individual	ADJ
gujaf-181	199	19	and	and	CCONJ
gujaf-181	199	20	consolidated	consolidated	ADJ
gujaf-181	199	21	financial	financial	ADJ
gujaf-181	199	22	statements	statement	NOUN
gujaf-181	199	23	taking	take	VERB
gujaf-181	199	24	62	62	NUM
gujaf-181	199	25	and	and	CCONJ
gujaf-181	199	26	74days	74day	NOUN
gujaf-181	199	27	,	,	PUNCT
gujaf-181	199	28	respectively	respectively	ADV
gujaf-181	199	29	.	.	PUNCT
gujaf-181	200	1	firm	firm	ADJ
gujaf-181	200	2	size	size	NOUN
gujaf-181	200	3	,	,	PUNCT
gujaf-181	200	4	dividend	dividend	NOUN
gujaf-181	200	5	per	per	ADP
gujaf-181	200	6	share	share	NOUN
gujaf-181	200	7	,	,	PUNCT
gujaf-181	200	8	auditor	auditor	NOUN
gujaf-181	200	9	type	type	NOUN
gujaf-181	200	10	,	,	PUNCT
gujaf-181	200	11	and	and	CCONJ
gujaf-181	200	12	good	good	ADJ
gujaf-181	200	13	news	news	NOUN
gujaf-181	200	14	(	(	PUNCT
gujaf-181	200	15	income	income	NOUN
gujaf-181	200	16	)	)	PUNCT
gujaf-181	200	17	all	all	PRON
gujaf-181	200	18	had	have	VERB
gujaf-181	200	19	a	a	DET
gujaf-181	200	20	significant	significant	ADJ
gujaf-181	200	21	negative	negative	ADJ
gujaf-181	200	22	relationship	relationship	NOUN
gujaf-181	200	23	on	on	ADP
gujaf-181	200	24	sample	sample	NOUN
gujaf-181	200	25	firms	firm	NOUN
gujaf-181	200	26	'	'	PART
gujaf-181	200	27	timeliness	timeliness	ADJ
gujaf-181	200	28	behavior	behavior	NOUN
gujaf-181	200	29	,	,	PUNCT
gujaf-181	200	30	which	which	PRON
gujaf-181	200	31	is	be	AUX
gujaf-181	200	32	consistent	consistent	ADJ
gujaf-181	200	33	with	with	ADP
gujaf-181	200	34	previous	previous	ADJ
gujaf-181	200	35	research	research	NOUN
gujaf-181	200	36	.	.	PUNCT
gujaf-181	201	1	in	in	ADP
gujaf-181	201	2	addition	addition	NOUN
gujaf-181	201	3	,	,	PUNCT
gujaf-181	201	4	the	the	DET
gujaf-181	201	5	kind	kind	NOUN
gujaf-181	201	6	of	of	ADP
gujaf-181	201	7	financial	financial	ADJ
gujaf-181	201	8	statement	statement	NOUN
gujaf-181	201	9	(	(	PUNCT
gujaf-181	201	10	individual	individual	NOUN
gujaf-181	201	11	vs.	vs.	X
gujaf-181	201	12	consolidated	consolidate	VERB
gujaf-181	201	13	)	)	PUNCT
gujaf-181	201	14	has	have	VERB
gujaf-181	201	15	a	a	DET
gujaf-181	201	16	considerable	considerable	ADJ
gujaf-181	201	17	impact	impact	NOUN
gujaf-181	201	18	on	on	ADP
gujaf-181	201	19	reporting	reporting	NOUN
gujaf-181	201	20	time	time	NOUN
gujaf-181	201	21	.	.	PUNCT
gujaf-181	202	1	adebayo	adebayo	PROPN
gujaf-181	202	2	and	and	CCONJ
gujaf-181	202	3	adebiyi	adebiyi	NOUN
gujaf-181	202	4	(	(	PUNCT
gujaf-181	202	5	2016	2016	NUM
gujaf-181	202	6	)	)	PUNCT
gujaf-181	202	7	investigate	investigate	VERB
gujaf-181	202	8	timeliness	timeliness	NOUN
gujaf-181	202	9	of	of	ADP
gujaf-181	202	10	financial	financial	ADJ
gujaf-181	202	11	statements	statement	NOUN
gujaf-181	202	12	reporting	report	VERB
gujaf-181	202	13	among	among	ADP
gujaf-181	202	14	nigerian	nigerian	ADJ
gujaf-181	202	15	deposit	deposit	NOUN
gujaf-181	202	16	money	money	NOUN
gujaf-181	202	17	banks	bank	NOUN
gujaf-181	202	18	.	.	PUNCT
gujaf-181	203	1	they	they	PRON
gujaf-181	203	2	chose	choose	VERB
gujaf-181	203	3	15	15	NUM
gujaf-181	203	4	deposit	deposit	NOUN
gujaf-181	203	5	money	money	NOUN
gujaf-181	203	6	banks	bank	NOUN
gujaf-181	203	7	that	that	PRON
gujaf-181	203	8	were	be	AUX
gujaf-181	203	9	listed	list	VERB
gujaf-181	203	10	on	on	ADP
gujaf-181	203	11	the	the	DET
gujaf-181	203	12	nigeria	nigeria	PROPN
gujaf-181	203	13	stock	stock	PROPN
gujaf-181	203	14	exchange	exchange	PROPN
gujaf-181	203	15	between	between	ADP
gujaf-181	203	16	2005	2005	NUM
gujaf-181	203	17	and	and	CCONJ
gujaf-181	203	18	2013	2013	NUM
gujaf-181	203	19	for	for	ADP
gujaf-181	203	20	the	the	DET
gujaf-181	203	21	study	study	NOUN
gujaf-181	203	22	.	.	PUNCT
gujaf-181	204	1	ordinary	ordinary	ADJ
gujaf-181	204	2	least	least	ADJ
gujaf-181	204	3	square	square	ADJ
gujaf-181	204	4	(	(	PUNCT
gujaf-181	204	5	ols	ol	NOUN
gujaf-181	204	6	)	)	PUNCT
gujaf-181	204	7	regression	regression	NOUN
gujaf-181	204	8	was	be	AUX
gujaf-181	204	9	used	use	VERB
gujaf-181	204	10	to	to	PART
gujaf-181	204	11	evaluate	evaluate	VERB
gujaf-181	204	12	the	the	DET
gujaf-181	204	13	data	datum	NOUN
gujaf-181	204	14	and	and	CCONJ
gujaf-181	204	15	estimate	estimate	VERB
gujaf-181	204	16	the	the	DET
gujaf-181	204	17	outcomes	outcome	NOUN
gujaf-181	204	18	,	,	PUNCT
gujaf-181	204	19	which	which	PRON
gujaf-181	204	20	was	be	AUX
gujaf-181	204	21	supplemented	supplement	VERB
gujaf-181	204	22	by	by	ADP
gujaf-181	204	23	the	the	DET
gujaf-181	204	24	panel	panel	NOUN
gujaf-181	204	25	data	datum	NOUN
gujaf-181	204	26	estimation	estimation	NOUN
gujaf-181	204	27	technique	technique	NOUN
gujaf-181	204	28	.	.	PUNCT
gujaf-181	205	1	the	the	DET
gujaf-181	205	2	research	research	NOUN
gujaf-181	205	3	looked	look	VERB
gujaf-181	205	4	into	into	ADP
gujaf-181	205	5	the	the	DET
gujaf-181	205	6	relationship	relationship	NOUN
gujaf-181	205	7	between	between	ADP
gujaf-181	205	8	bank	bank	NOUN
gujaf-181	205	9	size	size	NOUN
gujaf-181	205	10	,	,	PUNCT
gujaf-181	205	11	leverage	leverage	NOUN
gujaf-181	205	12	,	,	PUNCT
gujaf-181	205	13	profitability	profitability	NOUN
gujaf-181	205	14	,	,	PUNCT
gujaf-181	205	15	audit	audit	NOUN
gujaf-181	205	16	firm	firm	ADJ
gujaf-181	205	17	size	size	NOUN
gujaf-181	205	18	,	,	PUNCT
gujaf-181	205	19	and	and	CCONJ
gujaf-181	205	20	financial	financial	ADJ
gujaf-181	205	21	statement	statement	NOUN
gujaf-181	205	22	timeliness	timeliness	NOUN
gujaf-181	205	23	.	.	PUNCT
gujaf-181	206	1	except	except	SCONJ
gujaf-181	206	2	for	for	ADP
gujaf-181	206	3	leverage	leverage	NOUN
gujaf-181	206	4	,	,	PUNCT
gujaf-181	206	5	all	all	PRON
gujaf-181	206	6	of	of	ADP
gujaf-181	206	7	the	the	DET
gujaf-181	206	8	variables	variable	NOUN
gujaf-181	206	9	studied	study	VERB
gujaf-181	206	10	were	be	AUX
gujaf-181	206	11	determined	determine	VERB
gujaf-181	206	12	to	to	PART
gujaf-181	206	13	be	be	AUX
gujaf-181	206	14	statistically	statistically	ADV
gujaf-181	206	15	significant	significant	ADJ
gujaf-181	206	16	.	.	PUNCT
gujaf-181	207	1	according	accord	VERB
gujaf-181	207	2	to	to	ADP
gujaf-181	207	3	the	the	DET
gujaf-181	207	4	data	datum	NOUN
gujaf-181	207	5	,	,	PUNCT
gujaf-181	207	6	the	the	DET
gujaf-181	207	7	majority	majority	NOUN
gujaf-181	207	8	of	of	ADP
gujaf-181	207	9	banks	bank	NOUN
gujaf-181	207	10	currently	currently	ADV
gujaf-181	207	11	follow	follow	VERB
gujaf-181	207	12	standards	standard	NOUN
gujaf-181	207	13	that	that	PRON
gujaf-181	207	14	ensure	ensure	VERB
gujaf-181	207	15	timely	timely	ADJ
gujaf-181	207	16	financial	financial	ADJ
gujaf-181	207	17	statement	statement	NOUN
gujaf-181	207	18	reporting	report	VERB
gujaf-181	207	19	in	in	ADP
gujaf-181	207	20	nigeria	nigeria	PROPN
gujaf-181	207	21	.	.	PUNCT
gujaf-181	208	1	this	this	DET
gujaf-181	208	2	study	study	NOUN
gujaf-181	208	3	was	be	AUX
gujaf-181	208	4	on	on	ADP
gujaf-181	208	5	money	money	NOUN
gujaf-181	208	6	deposit	deposit	NOUN
gujaf-181	208	7	banks	bank	NOUN
gujaf-181	208	8	listed	list	VERB
gujaf-181	208	9	on	on	ADP
gujaf-181	208	10	nse	nse	NOUN
gujaf-181	208	11	from	from	ADP
gujaf-181	208	12	2005	2005	NUM
gujaf-181	208	13	to	to	ADP
gujaf-181	208	14	2013	2013	NUM
gujaf-181	208	15	unlike	unlike	ADP
gujaf-181	208	16	the	the	DET
gujaf-181	208	17	current	current	ADJ
gujaf-181	208	18	study	study	NOUN
gujaf-181	208	19	which	which	PRON
gujaf-181	208	20	is	be	AUX
gujaf-181	208	21	based	base	VERB
gujaf-181	208	22	on	on	ADP
gujaf-181	208	23	listed	list	VERB
gujaf-181	208	24	conglomerates	conglomerate	NOUN
gujaf-181	208	25	and	and	CCONJ
gujaf-181	208	26	covering	cover	VERB
gujaf-181	208	27	most	most	ADV
gujaf-181	208	28	recent	recent	ADJ
gujaf-181	208	29	years	year	NOUN
gujaf-181	208	30	,	,	PUNCT
gujaf-181	208	31	hence	hence	ADV
gujaf-181	208	32	the	the	DET
gujaf-181	208	33	need	need	NOUN
gujaf-181	208	34	for	for	ADP
gujaf-181	208	35	this	this	DET
gujaf-181	208	36	current	current	ADJ
gujaf-181	208	37	study	study	NOUN
gujaf-181	208	38	.	.	PUNCT
gujaf-181	209	1	gusau	gusau	PROPN
gujaf-181	209	2	journal	journal	PROPN
gujaf-181	209	3	of	of	ADP
gujaf-181	209	4	accounting	accounting	NOUN
gujaf-181	209	5	and	and	CCONJ
gujaf-181	209	6	finance	finance	NOUN
gujaf-181	209	7	,	,	PUNCT
gujaf-181	209	8	vol	vol	NOUN
gujaf-181	209	9	.	.	PROPN
gujaf-181	209	10	3	3	NUM
gujaf-181	209	11	,	,	PUNCT
gujaf-181	209	12	issue	issue	NOUN
gujaf-181	209	13	3	3	NUM
gujaf-181	209	14	,	,	PUNCT
gujaf-181	209	15	october	october	PROPN
gujaf-181	209	16	,	,	PUNCT
gujaf-181	209	17	2022	2022	NUM
gujaf-181	209	18	75	75	NUM
gujaf-181	209	19	al	al	PROPN
gujaf-181	209	20	-	-	PUNCT
gujaf-181	209	21	tahat	tahat	PROPN
gujaf-181	209	22	(	(	PUNCT
gujaf-181	209	23	2015	2015	NUM
gujaf-181	209	24	)	)	PUNCT
gujaf-181	209	25	looked	look	VERB
gujaf-181	209	26	at	at	ADP
gujaf-181	209	27	timeliness	timeliness	NOUN
gujaf-181	209	28	of	of	ADP
gujaf-181	209	29	semi	semi	ADJ
gujaf-181	209	30	-	-	ADJ
gujaf-181	209	31	yearly	yearly	ADJ
gujaf-181	209	32	financial	financial	ADJ
gujaf-181	209	33	information	information	NOUN
gujaf-181	209	34	disclosed	disclose	VERB
gujaf-181	209	35	by	by	ADP
gujaf-181	209	36	companies	company	NOUN
gujaf-181	209	37	quoted	quote	VERB
gujaf-181	209	38	on	on	ADP
gujaf-181	209	39	amman	amman	PROPN
gujaf-181	209	40	stock	stock	PROPN
gujaf-181	209	41	exchange	exchange	PROPN
gujaf-181	209	42	with	with	ADP
gujaf-181	209	43	the	the	DET
gujaf-181	209	44	period	period	NOUN
gujaf-181	209	45	covering	cover	VERB
gujaf-181	209	46	9	9	NUM
gujaf-181	209	47	years	year	NOUN
gujaf-181	209	48	.	.	PUNCT
gujaf-181	210	1	no	no	DET
gujaf-181	210	2	important	important	ADJ
gujaf-181	210	3	relationship	relationship	NOUN
gujaf-181	210	4	was	be	AUX
gujaf-181	210	5	established	establish	VERB
gujaf-181	210	6	between	between	ADP
gujaf-181	210	7	size	size	NOUN
gujaf-181	210	8	,	,	PUNCT
gujaf-181	210	9	leverage	leverage	NOUN
gujaf-181	210	10	,	,	PUNCT
gujaf-181	210	11	and	and	CCONJ
gujaf-181	210	12	audit	audit	NOUN
gujaf-181	210	13	firm	firm	ADJ
gujaf-181	210	14	size	size	NOUN
gujaf-181	210	15	and	and	CCONJ
gujaf-181	210	16	timeliness	timeliness	NOUN
gujaf-181	210	17	.	.	PUNCT
gujaf-181	211	1	the	the	DET
gujaf-181	211	2	research	research	NOUN
gujaf-181	211	3	present	present	ADJ
gujaf-181	211	4	proofs	proof	NOUN
gujaf-181	211	5	that	that	SCONJ
gujaf-181	211	6	there	there	PRON
gujaf-181	211	7	is	be	VERB
gujaf-181	211	8	an	an	DET
gujaf-181	211	9	important	important	ADJ
gujaf-181	211	10	relationship	relationship	NOUN
gujaf-181	211	11	between	between	ADP
gujaf-181	211	12	profitability	profitability	NOUN
gujaf-181	211	13	,	,	PUNCT
gujaf-181	211	14	growth	growth	NOUN
gujaf-181	211	15	,	,	PUNCT
gujaf-181	211	16	age	age	NOUN
gujaf-181	211	17	,	,	PUNCT
gujaf-181	211	18	and	and	CCONJ
gujaf-181	211	19	market	market	NOUN
gujaf-181	211	20	quoting	quote	VERB
gujaf-181	211	21	status	status	NOUN
gujaf-181	211	22	with	with	ADP
gujaf-181	211	23	the	the	DET
gujaf-181	211	24	timeliness	timeliness	NOUN
gujaf-181	211	25	of	of	ADP
gujaf-181	211	26	reports	report	NOUN
gujaf-181	211	27	of	of	ADP
gujaf-181	211	28	companies	company	NOUN
gujaf-181	211	29	listed	list	VERB
gujaf-181	211	30	on	on	ADP
gujaf-181	211	31	amman	amman	PROPN
gujaf-181	211	32	stock	stock	PROPN
gujaf-181	211	33	exchange	exchange	PROPN
gujaf-181	211	34	.	.	PUNCT
gujaf-181	212	1	al	al	PROPN
gujaf-181	212	2	-	-	PUNCT
gujaf-181	212	3	shwiyat	shwiyat	PROPN
gujaf-181	212	4	(	(	PUNCT
gujaf-181	212	5	2013	2013	NUM
gujaf-181	212	6	)	)	PUNCT
gujaf-181	212	7	evaluated	evaluate	VERB
gujaf-181	212	8	amman	amman	PROPN
gujaf-181	212	9	stock	stock	PROPN
gujaf-181	212	10	exchange	exchange	PROPN
gujaf-181	212	11	,	,	PUNCT
gujaf-181	212	12	looking	look	VERB
gujaf-181	212	13	at	at	ADP
gujaf-181	212	14	age	age	NOUN
gujaf-181	212	15	,	,	PUNCT
gujaf-181	212	16	return	return	VERB
gujaf-181	212	17	on	on	ADP
gujaf-181	212	18	assets	asset	NOUN
gujaf-181	212	19	,	,	PUNCT
gujaf-181	212	20	and	and	CCONJ
gujaf-181	212	21	return	return	VERB
gujaf-181	212	22	on	on	ADP
gujaf-181	212	23	equities	equity	NOUN
gujaf-181	212	24	,	,	PUNCT
gujaf-181	212	25	dividends	dividend	NOUN
gujaf-181	212	26	,	,	PUNCT
gujaf-181	212	27	and	and	CCONJ
gujaf-181	212	28	earnings	earning	NOUN
gujaf-181	212	29	per	per	ADP
gujaf-181	212	30	share	share	NOUN
gujaf-181	212	31	,	,	PUNCT
gujaf-181	212	32	among	among	ADP
gujaf-181	212	33	other	other	ADJ
gujaf-181	212	34	things	thing	NOUN
gujaf-181	212	35	.	.	PUNCT
gujaf-181	213	1	it	it	PRON
gujaf-181	213	2	was	be	AUX
gujaf-181	213	3	found	find	VERB
gujaf-181	213	4	that	that	SCONJ
gujaf-181	213	5	the	the	DET
gujaf-181	213	6	average	average	ADJ
gujaf-181	213	7	reporting	reporting	NOUN
gujaf-181	213	8	time	time	NOUN
gujaf-181	213	9	is	be	AUX
gujaf-181	213	10	111	111	NUM
gujaf-181	213	11	days	day	NOUN
gujaf-181	213	12	,	,	PUNCT
gujaf-181	213	13	which	which	PRON
gujaf-181	213	14	is	be	AUX
gujaf-181	213	15	a	a	DET
gujaf-181	213	16	lengthy	lengthy	ADJ
gujaf-181	213	17	time	time	NOUN
gujaf-181	213	18	when	when	SCONJ
gujaf-181	213	19	compared	compare	VERB
gujaf-181	213	20	to	to	ADP
gujaf-181	213	21	less	less	ADV
gujaf-181	213	22	developed	develop	VERB
gujaf-181	213	23	countries	country	NOUN
gujaf-181	213	24	.	.	PUNCT
gujaf-181	214	1	whilst	whilst	SCONJ
gujaf-181	214	2	debt	debt	NOUN
gujaf-181	214	3	and	and	CCONJ
gujaf-181	214	4	company	company	NOUN
gujaf-181	214	5	size	size	NOUN
gujaf-181	214	6	have	have	VERB
gujaf-181	214	7	a	a	DET
gujaf-181	214	8	beneficial	beneficial	ADJ
gujaf-181	214	9	influence	influence	NOUN
gujaf-181	214	10	on	on	ADP
gujaf-181	214	11	timely	timely	ADJ
gujaf-181	214	12	reporting	reporting	NOUN
gujaf-181	214	13	,	,	PUNCT
gujaf-181	214	14	the	the	DET
gujaf-181	214	15	pay	pay	NOUN
gujaf-181	214	16	per	per	ADP
gujaf-181	214	17	share	share	NOUN
gujaf-181	214	18	ratio	ratio	NOUN
gujaf-181	214	19	has	have	VERB
gujaf-181	214	20	a	a	DET
gujaf-181	214	21	considerable	considerable	ADJ
gujaf-181	214	22	unfavorable	unfavorable	ADJ
gujaf-181	214	23	impact	impact	NOUN
gujaf-181	214	24	.	.	PUNCT
gujaf-181	215	1	this	this	DET
gujaf-181	215	2	study	study	NOUN
gujaf-181	215	3	looks	look	VERB
gujaf-181	215	4	at	at	ADP
gujaf-181	215	5	firms	firm	NOUN
gujaf-181	215	6	quoted	quote	VERB
gujaf-181	215	7	on	on	ADP
gujaf-181	215	8	amman	amman	PROPN
gujaf-181	215	9	stock	stock	PROPN
gujaf-181	215	10	exchange	exchange	PROPN
gujaf-181	215	11	.	.	PUNCT
gujaf-181	216	1	2.3	2.3	NUM
gujaf-181	216	2	theoretical	theoretical	ADJ
gujaf-181	216	3	framework	framework	NOUN
gujaf-181	216	4	the	the	DET
gujaf-181	216	5	study	study	NOUN
gujaf-181	216	6	was	be	AUX
gujaf-181	216	7	underpinned	underpin	VERB
gujaf-181	216	8	by	by	ADP
gujaf-181	216	9	agency	agency	NOUN
gujaf-181	216	10	theory	theory	NOUN
gujaf-181	216	11	.	.	PUNCT
gujaf-181	217	1	agency	agency	NOUN
gujaf-181	217	2	theory	theory	NOUN
gujaf-181	217	3	according	accord	VERB
gujaf-181	217	4	to	to	ADP
gujaf-181	217	5	agency	agency	NOUN
gujaf-181	217	6	theory	theory	NOUN
gujaf-181	217	7	,	,	PUNCT
gujaf-181	217	8	due	due	ADP
gujaf-181	217	9	to	to	ADP
gujaf-181	217	10	separation	separation	NOUN
gujaf-181	217	11	of	of	ADP
gujaf-181	217	12	ownership	ownership	NOUN
gujaf-181	217	13	and	and	CCONJ
gujaf-181	217	14	management	management	NOUN
gujaf-181	217	15	,	,	PUNCT
gujaf-181	217	16	investors	investor	NOUN
gujaf-181	217	17	want	want	VERB
gujaf-181	217	18	protection	protection	NOUN
gujaf-181	217	19	since	since	SCONJ
gujaf-181	217	20	organization	organization	NOUN
gujaf-181	217	21	(	(	PUNCT
gujaf-181	217	22	or	or	CCONJ
gujaf-181	217	23	its	its	PRON
gujaf-181	217	24	manager	manager	NOUN
gujaf-181	217	25	)	)	PUNCT
gujaf-181	217	26	may	may	AUX
gujaf-181	217	27	have	have	VERB
gujaf-181	217	28	main	main	ADJ
gujaf-181	217	29	concern	concern	NOUN
gujaf-181	217	30	that	that	PRON
gujaf-181	217	31	differ	differ	VERB
gujaf-181	217	32	from	from	ADP
gujaf-181	217	33	the	the	DET
gujaf-181	217	34	founders	founder	NOUN
gujaf-181	217	35	'	'	PART
gujaf-181	217	36	aims	aim	NOUN
gujaf-181	217	37	and	and	CCONJ
gujaf-181	217	38	objective	objective	ADJ
gujaf-181	217	39	.	.	PUNCT
gujaf-181	218	1	as	as	ADP
gujaf-181	218	2	a	a	DET
gujaf-181	218	3	result	result	NOUN
gujaf-181	218	4	,	,	PUNCT
gujaf-181	218	5	the	the	DET
gujaf-181	218	6	agent	agent	NOUN
gujaf-181	218	7	might	might	AUX
gujaf-181	218	8	not	not	PART
gujaf-181	218	9	be	be	AUX
gujaf-181	218	10	performing	perform	VERB
gujaf-181	218	11	in	in	ADP
gujaf-181	218	12	the	the	DET
gujaf-181	218	13	interest	interest	NOUN
gujaf-181	218	14	of	of	ADP
gujaf-181	218	15	the	the	DET
gujaf-181	218	16	principal	principal	NOUN
gujaf-181	218	17	.	.	PUNCT
gujaf-181	219	1	three	three	NUM
gujaf-181	219	2	sorts	sort	NOUN
gujaf-181	219	3	of	of	ADP
gujaf-181	219	4	agency	agency	NOUN
gujaf-181	219	5	problems	problem	NOUN
gujaf-181	219	6	,	,	PUNCT
gujaf-181	219	7	according	accord	VERB
gujaf-181	219	8	to	to	ADP
gujaf-181	219	9	madaschi	madaschi	PROPN
gujaf-181	219	10	(	(	PUNCT
gujaf-181	219	11	2010	2010	NUM
gujaf-181	219	12	)	)	PUNCT
gujaf-181	219	13	influence	influence	NOUN
gujaf-181	219	14	the	the	DET
gujaf-181	219	15	interests	interest	NOUN
gujaf-181	219	16	and	and	CCONJ
gujaf-181	219	17	connections	connection	NOUN
gujaf-181	219	18	of	of	ADP
gujaf-181	219	19	the	the	DET
gujaf-181	219	20	subjects	subject	NOUN
gujaf-181	219	21	linked	link	VERB
gujaf-181	219	22	to	to	ADP
gujaf-181	219	23	the	the	DET
gujaf-181	219	24	firms	firm	NOUN
gujaf-181	219	25	:	:	PUNCT
gujaf-181	219	26	between	between	ADP
gujaf-181	219	27	shareholders	shareholder	NOUN
gujaf-181	219	28	and	and	CCONJ
gujaf-181	219	29	management	management	NOUN
gujaf-181	219	30	,	,	PUNCT
gujaf-181	219	31	majority	majority	NOUN
gujaf-181	219	32	and	and	CCONJ
gujaf-181	219	33	minority	minority	NOUN
gujaf-181	219	34	shareholders	shareholder	NOUN
gujaf-181	219	35	,	,	PUNCT
gujaf-181	219	36	and	and	CCONJ
gujaf-181	219	37	investors	investor	NOUN
gujaf-181	219	38	and	and	CCONJ
gujaf-181	219	39	stakeholders	stakeholder	NOUN
gujaf-181	219	40	.	.	PUNCT
gujaf-181	220	1	it	it	PRON
gujaf-181	220	2	ought	ought	AUX
gujaf-181	220	3	to	to	PART
gujaf-181	220	4	be	be	AUX
gujaf-181	220	5	well	well	ADV
gujaf-181	220	6	known	know	VERB
gujaf-181	220	7	that	that	SCONJ
gujaf-181	220	8	the	the	DET
gujaf-181	220	9	main	main	ADJ
gujaf-181	220	10	clash	clash	NOUN
gujaf-181	220	11	of	of	ADP
gujaf-181	220	12	wellbeing	wellbeing	NOUN
gujaf-181	220	13	arises	arise	NOUN
gujaf-181	220	14	between	between	ADP
gujaf-181	220	15	investors	investor	NOUN
gujaf-181	220	16	(	(	PUNCT
gujaf-181	220	17	principals	principal	NOUN
gujaf-181	220	18	)	)	PUNCT
gujaf-181	220	19	and	and	CCONJ
gujaf-181	220	20	administrators	administrator	NOUN
gujaf-181	220	21	(	(	PUNCT
gujaf-181	220	22	agents	agent	NOUN
gujaf-181	220	23	)	)	PUNCT
gujaf-181	220	24	(	(	PUNCT
gujaf-181	220	25	jensen	jensen	PROPN
gujaf-181	220	26	&	&	CCONJ
gujaf-181	220	27	meckling	meckling	PROPN
gujaf-181	220	28	,	,	PUNCT
gujaf-181	220	29	1976	1976	NUM
gujaf-181	220	30	)	)	PUNCT
gujaf-181	220	31	.	.	PUNCT
gujaf-181	221	1	agency	agency	NOUN
gujaf-181	221	2	theory	theory	NOUN
gujaf-181	221	3	hinge	hinge	VERB
gujaf-181	221	4	on	on	ADP
gujaf-181	221	5	how	how	SCONJ
gujaf-181	221	6	to	to	PART
gujaf-181	221	7	resolve	resolve	VERB
gujaf-181	221	8	evils	evil	NOUN
gujaf-181	221	9	that	that	PRON
gujaf-181	221	10	comes	come	VERB
gujaf-181	221	11	from	from	ADP
gujaf-181	221	12	agency	agency	NOUN
gujaf-181	221	13	conflicts	conflict	NOUN
gujaf-181	221	14	,	,	PUNCT
gujaf-181	221	15	such	such	ADJ
gujaf-181	221	16	as	as	ADP
gujaf-181	221	17	asymmetric	asymmetric	ADJ
gujaf-181	221	18	information	information	NOUN
gujaf-181	221	19	.	.	PUNCT
gujaf-181	222	1	to	to	PART
gujaf-181	222	2	keep	keep	VERB
gujaf-181	222	3	path	path	NOUN
gujaf-181	222	4	of	of	ADP
gujaf-181	222	5	these	these	DET
gujaf-181	222	6	issues	issue	NOUN
gujaf-181	222	7	,	,	PUNCT
gujaf-181	222	8	both	both	CCONJ
gujaf-181	222	9	the	the	DET
gujaf-181	222	10	agent	agent	NOUN
gujaf-181	222	11	and	and	CCONJ
gujaf-181	222	12	the	the	DET
gujaf-181	222	13	owners	owner	NOUN
gujaf-181	222	14	require	require	VERB
gujaf-181	222	15	to	to	PART
gujaf-181	222	16	advance	advance	VERB
gujaf-181	222	17	their	their	PRON
gujaf-181	222	18	control	control	NOUN
gujaf-181	222	19	device	device	NOUN
gujaf-181	222	20	and	and	CCONJ
gujaf-181	222	21	information	information	NOUN
gujaf-181	222	22	scheme	scheme	NOUN
gujaf-181	222	23	to	to	PART
gujaf-181	222	24	decrease	decrease	VERB
gujaf-181	222	25	information	information	NOUN
gujaf-181	222	26	lop	lop	NOUN
gujaf-181	222	27	-	-	PUNCT
gujaf-181	222	28	sidedness	sidedness	NOUN
gujaf-181	222	29	(	(	PUNCT
gujaf-181	222	30	jensen	jensen	PROPN
gujaf-181	222	31	&	&	CCONJ
gujaf-181	222	32	meckling	meckling	PROPN
gujaf-181	222	33	,	,	PUNCT
gujaf-181	222	34	1976	1976	NUM
gujaf-181	222	35	,	,	PUNCT
gujaf-181	222	36	cited	cite	VERB
gujaf-181	222	37	in	in	ADP
gujaf-181	222	38	muideen	muideen	PROPN
gujaf-181	222	39	&	&	CCONJ
gujaf-181	222	40	isiaka	isiaka	PROPN
gujaf-181	222	41	,	,	PUNCT
gujaf-181	222	42	2019	2019	NUM
gujaf-181	222	43	)	)	PUNCT
gujaf-181	222	44	.	.	PUNCT
gujaf-181	223	1	one	one	NUM
gujaf-181	223	2	of	of	ADP
gujaf-181	223	3	the	the	DET
gujaf-181	223	4	apparatus	apparatus	NOUN
gujaf-181	223	5	anticipated	anticipate	VERB
gujaf-181	223	6	by	by	ADP
gujaf-181	223	7	agency	agency	NOUN
gujaf-181	223	8	theory	theory	NOUN
gujaf-181	223	9	to	to	PART
gujaf-181	223	10	tackle	tackle	VERB
gujaf-181	223	11	these	these	DET
gujaf-181	223	12	agency	agency	NOUN
gujaf-181	223	13	disagreements	disagreement	NOUN
gujaf-181	223	14	is	be	AUX
gujaf-181	223	15	to	to	PART
gujaf-181	223	16	employ	employ	VERB
gujaf-181	223	17	an	an	DET
gujaf-181	223	18	autonomous	autonomous	ADJ
gujaf-181	223	19	external	external	ADJ
gujaf-181	223	20	auditor	auditor	NOUN
gujaf-181	223	21	.	.	PUNCT
gujaf-181	224	1	this	this	DET
gujaf-181	224	2	approach	approach	NOUN
gujaf-181	224	3	allows	allow	VERB
gujaf-181	224	4	the	the	DET
gujaf-181	224	5	corporation	corporation	NOUN
gujaf-181	224	6	to	to	PART
gujaf-181	224	7	supply	supply	VERB
gujaf-181	224	8	quality	quality	NOUN
gujaf-181	224	9	data	datum	NOUN
gujaf-181	224	10	that	that	PRON
gujaf-181	224	11	assists	assist	VERB
gujaf-181	224	12	the	the	DET
gujaf-181	224	13	principal	principal	NOUN
gujaf-181	224	14	in	in	ADP
gujaf-181	224	15	monitoring	monitor	VERB
gujaf-181	224	16	the	the	DET
gujaf-181	224	17	manager	manager	NOUN
gujaf-181	224	18	and	and	CCONJ
gujaf-181	224	19	reducing	reduce	VERB
gujaf-181	224	20	irregularity	irregularity	NOUN
gujaf-181	224	21	,	,	PUNCT
gujaf-181	224	22	as	as	ADP
gujaf-181	224	23	such	such	ADJ
gujaf-181	224	24	reducing	reduce	VERB
gujaf-181	224	25	organization	organization	NOUN
gujaf-181	224	26	issues	issue	NOUN
gujaf-181	224	27	(	(	PUNCT
gujaf-181	224	28	kent	kent	PROPN
gujaf-181	224	29	et	et	PROPN
gujaf-181	224	30	al	al	PROPN
gujaf-181	224	31	.	.	PROPN
gujaf-181	224	32	,	,	PUNCT
gujaf-181	224	33	2010	2010	NUM
gujaf-181	224	34	)	)	PUNCT
gujaf-181	224	35	.	.	PUNCT
gujaf-181	225	1	the	the	DET
gujaf-181	225	2	mechanism	mechanism	NOUN
gujaf-181	225	3	of	of	ADP
gujaf-181	225	4	hiring	hire	VERB
gujaf-181	225	5	independent	independent	ADJ
gujaf-181	225	6	external	external	ADJ
gujaf-181	225	7	auditor	auditor	NOUN
gujaf-181	225	8	is	be	AUX
gujaf-181	225	9	applicable	applicable	ADJ
gujaf-181	225	10	to	to	ADP
gujaf-181	225	11	this	this	DET
gujaf-181	225	12	study	study	NOUN
gujaf-181	225	13	as	as	SCONJ
gujaf-181	225	14	conglomerates	conglomerate	NOUN
gujaf-181	225	15	employ	employ	VERB
gujaf-181	225	16	the	the	DET
gujaf-181	225	17	services	service	NOUN
gujaf-181	225	18	of	of	ADP
gujaf-181	225	19	an	an	DET
gujaf-181	225	20	independent	independent	ADJ
gujaf-181	225	21	external	external	ADJ
gujaf-181	225	22	auditor	auditor	NOUN
gujaf-181	225	23	by	by	ADP
gujaf-181	225	24	extension	extension	NOUN
gujaf-181	225	25	gusau	gusau	PROPN
gujaf-181	225	26	journal	journal	NOUN
gujaf-181	225	27	of	of	ADP
gujaf-181	225	28	accounting	accounting	NOUN
gujaf-181	225	29	and	and	CCONJ
gujaf-181	225	30	finance	finance	NOUN
gujaf-181	225	31	,	,	PUNCT
gujaf-181	225	32	vol	vol	NOUN
gujaf-181	225	33	.	.	PROPN
gujaf-181	225	34	3	3	NUM
gujaf-181	225	35	,	,	PUNCT
gujaf-181	225	36	issue	issue	NOUN
gujaf-181	225	37	3	3	NUM
gujaf-181	225	38	,	,	PUNCT
gujaf-181	225	39	october	october	PROPN
gujaf-181	225	40	,	,	PUNCT
gujaf-181	225	41	2022	2022	NUM
gujaf-181	225	42	76	76	NUM
gujaf-181	225	43	agency	agency	NOUN
gujaf-181	225	44	theory	theory	NOUN
gujaf-181	225	45	applies	apply	VERB
gujaf-181	225	46	to	to	ADP
gujaf-181	225	47	this	this	DET
gujaf-181	225	48	study	study	NOUN
gujaf-181	225	49	since	since	SCONJ
gujaf-181	225	50	the	the	DET
gujaf-181	225	51	owners	owner	NOUN
gujaf-181	225	52	(	(	PUNCT
gujaf-181	225	53	shareholders	shareholder	NOUN
gujaf-181	225	54	)	)	PUNCT
gujaf-181	225	55	are	be	AUX
gujaf-181	225	56	different	different	ADJ
gujaf-181	225	57	from	from	ADP
gujaf-181	225	58	management	management	NOUN
gujaf-181	225	59	.	.	PUNCT
gujaf-181	226	1	3	3	X
gujaf-181	226	2	.	.	X
gujaf-181	226	3	methodology	methodology	NOUN
gujaf-181	226	4	descriptive	descriptive	ADJ
gujaf-181	226	5	and	and	CCONJ
gujaf-181	226	6	correlational	correlational	ADJ
gujaf-181	226	7	research	research	NOUN
gujaf-181	226	8	design	design	NOUN
gujaf-181	226	9	was	be	AUX
gujaf-181	226	10	employed	employ	VERB
gujaf-181	226	11	for	for	ADP
gujaf-181	226	12	the	the	DET
gujaf-181	226	13	study	study	NOUN
gujaf-181	226	14	.	.	PUNCT
gujaf-181	227	1	this	this	PRON
gujaf-181	227	2	is	be	AUX
gujaf-181	227	3	deemed	deem	VERB
gujaf-181	227	4	suitable	suitable	ADJ
gujaf-181	227	5	as	as	SCONJ
gujaf-181	227	6	the	the	DET
gujaf-181	227	7	study	study	NOUN
gujaf-181	227	8	aims	aim	VERB
gujaf-181	227	9	at	at	ADP
gujaf-181	227	10	determining	determine	VERB
gujaf-181	227	11	the	the	DET
gujaf-181	227	12	connection	connection	NOUN
gujaf-181	227	13	between	between	ADP
gujaf-181	227	14	one	one	NUM
gujaf-181	227	15	variable	variable	NOUN
gujaf-181	227	16	and	and	CCONJ
gujaf-181	227	17	another	another	PRON
gujaf-181	227	18	in	in	ADP
gujaf-181	227	19	which	which	PRON
gujaf-181	227	20	the	the	DET
gujaf-181	227	21	variables	variable	NOUN
gujaf-181	227	22	are	be	AUX
gujaf-181	227	23	not	not	PART
gujaf-181	227	24	manipulated	manipulate	VERB
gujaf-181	227	25	.	.	PUNCT
gujaf-181	228	1	the	the	DET
gujaf-181	228	2	population	population	NOUN
gujaf-181	228	3	of	of	ADP
gujaf-181	228	4	the	the	DET
gujaf-181	228	5	study	study	NOUN
gujaf-181	228	6	consists	consist	VERB
gujaf-181	228	7	of	of	ADP
gujaf-181	228	8	all	all	DET
gujaf-181	228	9	the	the	DET
gujaf-181	228	10	consumer	consumer	NOUN
gujaf-181	228	11	goods	good	NOUN
gujaf-181	228	12	companies	company	NOUN
gujaf-181	228	13	listed	list	VERB
gujaf-181	228	14	on	on	ADP
gujaf-181	228	15	nigeria	nigeria	PROPN
gujaf-181	228	16	stock	stock	PROPN
gujaf-181	228	17	exchange	exchange	PROPN
gujaf-181	228	18	(	(	PUNCT
gujaf-181	228	19	nse	nse	NOUN
gujaf-181	228	20	)	)	PUNCT
gujaf-181	228	21	.	.	PUNCT
gujaf-181	229	1	the	the	DET
gujaf-181	229	2	sample	sample	NOUN
gujaf-181	229	3	of	of	ADP
gujaf-181	229	4	the	the	DET
gujaf-181	229	5	study	study	NOUN
gujaf-181	229	6	comprised	comprise	VERB
gujaf-181	229	7	of	of	ADP
gujaf-181	229	8	19	19	NUM
gujaf-181	229	9	companies	company	NOUN
gujaf-181	229	10	listed	list	VERB
gujaf-181	229	11	on	on	ADP
gujaf-181	229	12	the	the	DET
gujaf-181	229	13	floor	floor	NOUN
gujaf-181	229	14	of	of	ADP
gujaf-181	229	15	nse	nse	NOUN
gujaf-181	229	16	while	while	SCONJ
gujaf-181	229	17	other	other	ADJ
gujaf-181	229	18	firms	firm	NOUN
gujaf-181	229	19	in	in	ADP
gujaf-181	229	20	this	this	DET
gujaf-181	229	21	sector	sector	NOUN
gujaf-181	229	22	are	be	AUX
gujaf-181	229	23	filtered	filter	VERB
gujaf-181	229	24	out	out	ADP
gujaf-181	229	25	due	due	ADP
gujaf-181	229	26	to	to	ADP
gujaf-181	229	27	the	the	DET
gujaf-181	229	28	inability	inability	NOUN
gujaf-181	229	29	of	of	ADP
gujaf-181	229	30	the	the	DET
gujaf-181	229	31	researchers	researcher	NOUN
gujaf-181	229	32	to	to	PART
gujaf-181	229	33	access	access	VERB
gujaf-181	229	34	the	the	DET
gujaf-181	229	35	financial	financial	ADJ
gujaf-181	229	36	reports	report	NOUN
gujaf-181	229	37	of	of	ADP
gujaf-181	229	38	these	these	DET
gujaf-181	229	39	firms	firm	NOUN
gujaf-181	229	40	.	.	PUNCT
gujaf-181	230	1	also	also	ADV
gujaf-181	230	2	,	,	PUNCT
gujaf-181	230	3	as	as	SCONJ
gujaf-181	230	4	at	at	ADP
gujaf-181	230	5	the	the	DET
gujaf-181	230	6	time	time	NOUN
gujaf-181	230	7	of	of	ADP
gujaf-181	230	8	the	the	DET
gujaf-181	230	9	study	study	NOUN
gujaf-181	230	10	,	,	PUNCT
gujaf-181	230	11	secondary	secondary	ADJ
gujaf-181	230	12	data	datum	NOUN
gujaf-181	230	13	were	be	AUX
gujaf-181	230	14	obtained	obtain	VERB
gujaf-181	230	15	from	from	ADP
gujaf-181	230	16	the	the	DET
gujaf-181	230	17	annual	annual	ADJ
gujaf-181	230	18	reports	report	NOUN
gujaf-181	230	19	of	of	ADP
gujaf-181	230	20	the	the	DET
gujaf-181	230	21	sampled	sample	VERB
gujaf-181	230	22	companies	company	NOUN
gujaf-181	230	23	for	for	ADP
gujaf-181	230	24	the	the	DET
gujaf-181	230	25	period	period	NOUN
gujaf-181	230	26	of	of	ADP
gujaf-181	230	27	five	five	NUM
gujaf-181	230	28	(	(	PUNCT
gujaf-181	230	29	5	5	NUM
gujaf-181	230	30	)	)	PUNCT
gujaf-181	230	31	years	year	NOUN
gujaf-181	230	32	(	(	PUNCT
gujaf-181	230	33	20172021	20172021	NUM
gujaf-181	230	34	)	)	PUNCT
gujaf-181	230	35	were	be	AUX
gujaf-181	230	36	used	use	VERB
gujaf-181	230	37	.	.	PUNCT
gujaf-181	231	1	the	the	DET
gujaf-181	231	2	study	study	NOUN
gujaf-181	231	3	used	use	VERB
gujaf-181	231	4	both	both	CCONJ
gujaf-181	231	5	descriptive	descriptive	ADJ
gujaf-181	231	6	and	and	CCONJ
gujaf-181	231	7	inferential	inferential	ADJ
gujaf-181	231	8	statistical	statistical	ADJ
gujaf-181	231	9	methods	method	NOUN
gujaf-181	231	10	of	of	ADP
gujaf-181	231	11	data	datum	NOUN
gujaf-181	231	12	analysis	analysis	NOUN
gujaf-181	231	13	.	.	PUNCT
gujaf-181	232	1	table	table	NOUN
gujaf-181	232	2	1	1	NUM
gujaf-181	232	3	:	:	PUNCT
gujaf-181	232	4	variables	variable	NOUN
gujaf-181	232	5	,	,	PUNCT
gujaf-181	232	6	definition	definition	NOUN
gujaf-181	232	7	and	and	CCONJ
gujaf-181	232	8	measurement	measurement	VERB
gujaf-181	232	9	this	this	DET
gujaf-181	232	10	section	section	NOUN
gujaf-181	232	11	of	of	ADP
gujaf-181	232	12	the	the	DET
gujaf-181	232	13	study	study	NOUN
gujaf-181	232	14	provides	provide	VERB
gujaf-181	232	15	the	the	DET
gujaf-181	232	16	definition	definition	NOUN
gujaf-181	232	17	and	and	CCONJ
gujaf-181	232	18	measurement	measurement	NOUN
gujaf-181	232	19	of	of	ADP
gujaf-181	232	20	variables	variable	NOUN
gujaf-181	232	21	used	use	VERB
gujaf-181	232	22	in	in	ADP
gujaf-181	232	23	this	this	DET
gujaf-181	232	24	study	study	NOUN
gujaf-181	232	25	.	.	PUNCT
gujaf-181	233	1	variable	variable	ADJ
gujaf-181	233	2	type	type	NOUN
gujaf-181	233	3	definition	definition	NOUN
gujaf-181	233	4	measurement	measurement	NOUN
gujaf-181	233	5	source	source	NOUN
gujaf-181	233	6	timeliness	timeliness	NOUN
gujaf-181	233	7	(	(	PUNCT
gujaf-181	233	8	tims	tim	NOUN
gujaf-181	233	9	)	)	PUNCT
gujaf-181	233	10	dependent	dependent	ADJ
gujaf-181	233	11	audit	audit	NOUN
gujaf-181	233	12	reporting	report	VERB
gujaf-181	233	13	lag	lag	VERB
gujaf-181	233	14	the	the	DET
gujaf-181	233	15	total	total	ADJ
gujaf-181	233	16	days	day	NOUN
gujaf-181	233	17	between	between	ADP
gujaf-181	233	18	the	the	DET
gujaf-181	233	19	financial	financial	ADJ
gujaf-181	233	20	disclosure	disclosure	NOUN
gujaf-181	233	21	date	date	NOUN
gujaf-181	233	22	and	and	CCONJ
gujaf-181	233	23	the	the	DET
gujaf-181	233	24	date	date	NOUN
gujaf-181	233	25	of	of	ADP
gujaf-181	233	26	audit	audit	NOUN
gujaf-181	233	27	report	report	NOUN
gujaf-181	233	28	(	(	PUNCT
gujaf-181	233	29	iyaho	iyaho	NOUN
gujaf-181	233	30	,	,	PUNCT
gujaf-181	233	31	2012	2012	NUM
gujaf-181	233	32	)	)	PUNCT
gujaf-181	233	33	firm	firm	ADJ
gujaf-181	233	34	size	size	NOUN
gujaf-181	233	35	independent	independent	ADJ
gujaf-181	233	36	total	total	ADJ
gujaf-181	233	37	assets	asset	NOUN
gujaf-181	233	38	logarithm	logarithm	NOUN
gujaf-181	233	39	of	of	ADP
gujaf-181	233	40	entire	entire	ADJ
gujaf-181	233	41	assets	asset	NOUN
gujaf-181	233	42	(	(	PUNCT
gujaf-181	233	43	adebayo	adebayo	PROPN
gujaf-181	233	44	&	&	CCONJ
gujaf-181	233	45	adebiyi	adebiyi	PROPN
gujaf-181	233	46	,	,	PUNCT
gujaf-181	233	47	2016	2016	NUM
gujaf-181	233	48	)	)	PUNCT
gujaf-181	233	49	profitability	profitability	NOUN
gujaf-181	233	50	independent	independent	ADJ
gujaf-181	233	51	return	return	NOUN
gujaf-181	233	52	on	on	ADP
gujaf-181	233	53	assets	asset	NOUN
gujaf-181	233	54	(	(	PUNCT
gujaf-181	233	55	roa	roa	NOUN
gujaf-181	233	56	)	)	PUNCT
gujaf-181	233	57	net	net	ADJ
gujaf-181	233	58	profit	profit	NOUN
gujaf-181	233	59	after	after	ADP
gujaf-181	233	60	tax÷	tax÷	PROPN
gujaf-181	233	61	total	total	ADJ
gujaf-181	233	62	assets	asset	NOUN
gujaf-181	233	63	(	(	PUNCT
gujaf-181	233	64	tunji	tunji	NOUN
gujaf-181	233	65	et	et	PROPN
gujaf-181	233	66	al	al	PROPN
gujaf-181	233	67	.	.	PROPN
gujaf-181	233	68	,	,	PUNCT
gujaf-181	233	69	2020	2020	NUM
gujaf-181	233	70	)	)	PUNCT
gujaf-181	233	71	liquidity	liquidity	NOUN
gujaf-181	233	72	independent	independent	ADJ
gujaf-181	233	73	ratio	ratio	NOUN
gujaf-181	233	74	of	of	ADP
gujaf-181	233	75	current	current	ADJ
gujaf-181	233	76	assets	asset	NOUN
gujaf-181	233	77	to	to	ADP
gujaf-181	233	78	current	current	ADJ
gujaf-181	233	79	liabilities	liability	NOUN
gujaf-181	233	80	current	current	ADJ
gujaf-181	233	81	assets	asset	NOUN
gujaf-181	233	82	÷	÷	PUNCT
gujaf-181	233	83	current	current	ADJ
gujaf-181	233	84	liabilities	liability	NOUN
gujaf-181	233	85	(	(	PUNCT
gujaf-181	233	86	bengii	bengii	PROPN
gujaf-181	233	87	&	&	CCONJ
gujaf-181	233	88	burcu	burcu	PROPN
gujaf-181	233	89	,	,	PUNCT
gujaf-181	233	90	2013	2013	NUM
gujaf-181	233	91	)	)	PUNCT
gujaf-181	233	92	leverage	leverage	NOUN
gujaf-181	233	93	independent	independent	ADJ
gujaf-181	233	94	gearing	gear	VERB
gujaf-181	233	95	non	non	ADJ
gujaf-181	233	96	-	-	ADJ
gujaf-181	233	97	current	current	ADJ
gujaf-181	233	98	liabilities÷	liabilities÷	ADJ
gujaf-181	233	99	shareholders	shareholder	NOUN
gujaf-181	233	100	equity	equity	NOUN
gujaf-181	233	101	+	+	PROPN
gujaf-181	233	102	non	non	PRON
gujaf-181	233	103	current	current	ADJ
gujaf-181	233	104	assets	asset	NOUN
gujaf-181	233	105	(	(	PUNCT
gujaf-181	233	106	muideen	muideen	PROPN
gujaf-181	233	107	&	&	CCONJ
gujaf-181	233	108	isiaka	isiaka	PROPN
gujaf-181	233	109	,	,	PUNCT
gujaf-181	233	110	2019	2019	NUM
gujaf-181	233	111	)	)	PUNCT
gujaf-181	233	112	.	.	PUNCT
gujaf-181	234	1	source	source	NOUN
gujaf-181	234	2	:	:	PUNCT
gujaf-181	234	3	researchers	researcher	NOUN
gujaf-181	234	4	compilation	compilation	NOUN
gujaf-181	234	5	,	,	PUNCT
gujaf-181	234	6	2022	2022	NUM
gujaf-181	234	7	.	.	PUNCT
gujaf-181	235	1	gusau	gusau	PROPN
gujaf-181	235	2	journal	journal	PROPN
gujaf-181	235	3	of	of	ADP
gujaf-181	235	4	accounting	accounting	NOUN
gujaf-181	235	5	and	and	CCONJ
gujaf-181	235	6	finance	finance	NOUN
gujaf-181	235	7	,	,	PUNCT
gujaf-181	235	8	vol	vol	NOUN
gujaf-181	235	9	.	.	PROPN
gujaf-181	235	10	3	3	NUM
gujaf-181	235	11	,	,	PUNCT
gujaf-181	235	12	issue	issue	NOUN
gujaf-181	235	13	3	3	NUM
gujaf-181	235	14	,	,	PUNCT
gujaf-181	235	15	october	october	PROPN
gujaf-181	235	16	,	,	PUNCT
gujaf-181	235	17	2022	2022	NUM
gujaf-181	235	18	77	77	NUM
gujaf-181	235	19	model	model	NOUN
gujaf-181	235	20	specification	specification	NOUN
gujaf-181	235	21	to	to	PART
gujaf-181	235	22	estimate	estimate	VERB
gujaf-181	235	23	the	the	DET
gujaf-181	235	24	impact	impact	NOUN
gujaf-181	235	25	of	of	ADP
gujaf-181	235	26	firm	firm	ADJ
gujaf-181	235	27	attributes	attribute	NOUN
gujaf-181	235	28	on	on	ADP
gujaf-181	235	29	financial	financial	ADJ
gujaf-181	235	30	reporting	reporting	NOUN
gujaf-181	235	31	timeliness	timeliness	NOUN
gujaf-181	235	32	of	of	ADP
gujaf-181	235	33	listed	list	VERB
gujaf-181	235	34	conglomerate	conglomerate	NOUN
gujaf-181	235	35	companies	company	NOUN
gujaf-181	235	36	in	in	ADP
gujaf-181	235	37	nigeria	nigeria	PROPN
gujaf-181	235	38	,	,	PUNCT
gujaf-181	235	39	the	the	DET
gujaf-181	235	40	study	study	NOUN
gujaf-181	235	41	builds	build	VERB
gujaf-181	235	42	on	on	ADP
gujaf-181	235	43	the	the	DET
gujaf-181	235	44	model	model	NOUN
gujaf-181	235	45	of	of	ADP
gujaf-181	235	46	adebayo	adebayo	PROPN
gujaf-181	235	47	&	&	CCONJ
gujaf-181	235	48	adebiyi	adebiyi	PROPN
gujaf-181	235	49	(	(	PUNCT
gujaf-181	235	50	2016	2016	NUM
gujaf-181	235	51	)	)	PUNCT
gujaf-181	235	52	which	which	PRON
gujaf-181	235	53	was	be	AUX
gujaf-181	235	54	modified	modify	VERB
gujaf-181	235	55	by	by	ADP
gujaf-181	235	56	introducing	introduce	VERB
gujaf-181	235	57	additional	additional	ADJ
gujaf-181	235	58	test	test	NOUN
gujaf-181	235	59	variables(liquidity	variables(liquidity	NOUN
gujaf-181	235	60	and	and	CCONJ
gujaf-181	235	61	profitability	profitability	NOUN
gujaf-181	235	62	)	)	PUNCT
gujaf-181	235	63	that	that	PRON
gujaf-181	235	64	bear	bear	VERB
gujaf-181	235	65	theoretical	theoretical	ADJ
gujaf-181	235	66	importance	importance	NOUN
gujaf-181	235	67	to	to	ADP
gujaf-181	235	68	the	the	DET
gujaf-181	235	69	event	event	NOUN
gujaf-181	235	70	of	of	ADP
gujaf-181	235	71	interest	interest	NOUN
gujaf-181	235	72	.	.	PUNCT
gujaf-181	236	1	the	the	DET
gujaf-181	236	2	modified	modify	VERB
gujaf-181	236	3	version	version	NOUN
gujaf-181	236	4	is	be	AUX
gujaf-181	236	5	as	as	SCONJ
gujaf-181	236	6	follows	follow	VERB
gujaf-181	236	7	:	:	PUNCT
gujaf-181	237	1	timsit	timsit	NOUN
gujaf-181	237	2	=	=	SYM
gujaf-181	237	3	β0	β0	PROPN
gujaf-181	237	4	+	+	CCONJ
gujaf-181	237	5	β1fsizesit	β1fsizesit	NOUN
gujaf-181	237	6	+	+	CCONJ
gujaf-181	237	7	β2roait	β2roait	PROPN
gujaf-181	238	1	+	+	CCONJ
gujaf-181	238	2	β3liqit	β3liqit	ADJ
gujaf-181	238	3	+	+	NUM
gujaf-181	238	4	β4flevit	β4flevit	NOUN
gujaf-181	238	5	+	+	CCONJ
gujaf-181	238	6	εit	εit	NOUN
gujaf-181	238	7	…	…	PUNCT
gujaf-181	238	8	…	…	PUNCT
gujaf-181	238	9	…	…	PUNCT
gujaf-181	238	10	…	…	PUNCT
gujaf-181	238	11	……	……	NOUN
gujaf-181	238	12	……	……	NOUN
gujaf-181	238	13	……	……	NOUN
gujaf-181	238	14	.	.	PUNCT
gujaf-181	239	1	(	(	PUNCT
gujaf-181	239	2	i	i	NOUN
gujaf-181	239	3	)	)	PUNCT
gujaf-181	239	4	where	where	SCONJ
gujaf-181	239	5	;	;	PUNCT
gujaf-181	239	6	tims=	tims=	NUM
gujaf-181	239	7	timeliness	timeliness	NOUN
gujaf-181	239	8	calculated	calculate	VERB
gujaf-181	239	9	by	by	ADP
gujaf-181	239	10	total	total	ADJ
gujaf-181	239	11	days	day	NOUN
gujaf-181	239	12	between	between	ADP
gujaf-181	239	13	the	the	DET
gujaf-181	239	14	financial	financial	ADJ
gujaf-181	239	15	disclosure	disclosure	NOUN
gujaf-181	239	16	date	date	NOUN
gujaf-181	239	17	and	and	CCONJ
gujaf-181	239	18	the	the	DET
gujaf-181	239	19	date	date	NOUN
gujaf-181	239	20	of	of	ADP
gujaf-181	239	21	audit	audit	NOUN
gujaf-181	239	22	report	report	NOUN
gujaf-181	239	23	fsize=	fsize=	NUM
gujaf-181	239	24	firm	firm	ADJ
gujaf-181	239	25	size	size	NOUN
gujaf-181	239	26	calculated	calculate	VERB
gujaf-181	239	27	by	by	ADP
gujaf-181	239	28	logarithm	logarithm	NOUN
gujaf-181	239	29	of	of	ADP
gujaf-181	239	30	entire	entire	ADJ
gujaf-181	239	31	assets	asset	NOUN
gujaf-181	239	32	flev=	flev=	NUM
gujaf-181	239	33	leverage	leverage	NOUN
gujaf-181	239	34	calculated	calculate	VERB
gujaf-181	239	35	by	by	ADP
gujaf-181	239	36	gearing	gear	VERB
gujaf-181	239	37	ratio	ratio	NOUN
gujaf-181	239	38	roa=	roa=	NOUN
gujaf-181	239	39	profitability	profitability	NOUN
gujaf-181	239	40	and	and	CCONJ
gujaf-181	239	41	is	be	AUX
gujaf-181	239	42	calculated	calculate	VERB
gujaf-181	239	43	by	by	ADP
gujaf-181	239	44	return	return	NOUN
gujaf-181	239	45	on	on	ADP
gujaf-181	239	46	assets	asset	NOUN
gujaf-181	239	47	liq=	liq=	PROPN
gujaf-181	239	48	liquidity	liquidity	NOUN
gujaf-181	239	49	it	it	PRON
gujaf-181	239	50	’s	’s	AUX
gujaf-181	239	51	measured	measure	VERB
gujaf-181	239	52	by	by	ADP
gujaf-181	239	53	the	the	DET
gujaf-181	239	54	current	current	ADJ
gujaf-181	239	55	asset	asset	NOUN
gujaf-181	239	56	to	to	ADP
gujaf-181	239	57	current	current	ADJ
gujaf-181	239	58	liability	liability	NOUN
gujaf-181	239	59	ε	ε	NOUN
gujaf-181	239	60	=	=	SYM
gujaf-181	239	61	error	error	NOUN
gujaf-181	239	62	β1	β1	NOUN
gujaf-181	239	63	-	-	PUNCT
gujaf-181	239	64	β4=	β4=	PROPN
gujaf-181	239	65	parameters	parameter	NOUN
gujaf-181	239	66	being	be	AUX
gujaf-181	239	67	investigated/	investigated/	NUM
gujaf-181	239	68	regression	regression	NOUN
gujaf-181	239	69	coefficients	coefficient	NOUN
gujaf-181	239	70	4	4	NUM
gujaf-181	239	71	.	.	NOUN
gujaf-181	239	72	results	result	NOUN
gujaf-181	239	73	and	and	CCONJ
gujaf-181	239	74	discussions	discussion	NOUN
gujaf-181	239	75	under	under	ADP
gujaf-181	239	76	this	this	DET
gujaf-181	239	77	section	section	NOUN
gujaf-181	239	78	the	the	DET
gujaf-181	239	79	result	result	NOUN
gujaf-181	239	80	discovered	discover	VERB
gujaf-181	239	81	by	by	ADP
gujaf-181	239	82	the	the	DET
gujaf-181	239	83	study	study	NOUN
gujaf-181	239	84	were	be	AUX
gujaf-181	239	85	presented	present	VERB
gujaf-181	239	86	and	and	CCONJ
gujaf-181	239	87	discussed	discuss	VERB
gujaf-181	239	88	,	,	PUNCT
gujaf-181	239	89	from	from	ADP
gujaf-181	239	90	which	which	DET
gujaf-181	239	91	conclusion	conclusion	NOUN
gujaf-181	239	92	were	be	AUX
gujaf-181	239	93	drown	drown	VERB
gujaf-181	239	94	.	.	PUNCT
gujaf-181	240	1	it	it	PRON
gujaf-181	240	2	began	begin	VERB
gujaf-181	240	3	with	with	ADP
gujaf-181	240	4	the	the	DET
gujaf-181	240	5	presentation	presentation	NOUN
gujaf-181	240	6	of	of	ADP
gujaf-181	240	7	the	the	DET
gujaf-181	240	8	descriptive	descriptive	ADJ
gujaf-181	240	9	statistics	statistic	NOUN
gujaf-181	240	10	,	,	PUNCT
gujaf-181	240	11	correlation	correlation	NOUN
gujaf-181	240	12	matrix	matrix	NOUN
gujaf-181	240	13	,	,	PUNCT
gujaf-181	240	14	multicollinearity	multicollinearity	NOUN
gujaf-181	240	15	test	test	NOUN
gujaf-181	240	16	using	use	VERB
gujaf-181	240	17	vif	vif	PROPN
gujaf-181	240	18	,	,	PUNCT
gujaf-181	240	19	hausman	hausman	ADJ
gujaf-181	240	20	test	test	NOUN
gujaf-181	240	21	for	for	ADP
gujaf-181	240	22	fixed	fixed	ADJ
gujaf-181	240	23	and	and	CCONJ
gujaf-181	240	24	random	random	ADJ
gujaf-181	240	25	effect	effect	NOUN
gujaf-181	240	26	estimates	estimate	NOUN
gujaf-181	240	27	and	and	CCONJ
gujaf-181	240	28	finally	finally	ADV
gujaf-181	240	29	the	the	DET
gujaf-181	240	30	generalized	generalized	ADJ
gujaf-181	240	31	least	least	ADJ
gujaf-181	240	32	square	square	ADJ
gujaf-181	240	33	regression	regression	NOUN
gujaf-181	240	34	result	result	NOUN
gujaf-181	240	35	:	:	PUNCT
gujaf-181	240	36	descriptive	descriptive	ADJ
gujaf-181	240	37	statistics	statistic	NOUN
gujaf-181	240	38	the	the	DET
gujaf-181	240	39	descriptive	descriptive	ADJ
gujaf-181	240	40	statistics	statistic	NOUN
gujaf-181	240	41	highlight	highlight	VERB
gujaf-181	240	42	the	the	DET
gujaf-181	240	43	basic	basic	ADJ
gujaf-181	240	44	features	feature	NOUN
gujaf-181	240	45	of	of	ADP
gujaf-181	240	46	the	the	DET
gujaf-181	240	47	data	datum	NOUN
gujaf-181	240	48	collected	collect	VERB
gujaf-181	240	49	for	for	ADP
gujaf-181	240	50	the	the	DET
gujaf-181	240	51	purpose	purpose	NOUN
gujaf-181	240	52	of	of	ADP
gujaf-181	240	53	this	this	DET
gujaf-181	240	54	study	study	NOUN
gujaf-181	240	55	in	in	ADP
gujaf-181	240	56	relation	relation	NOUN
gujaf-181	240	57	to	to	ADP
gujaf-181	240	58	both	both	CCONJ
gujaf-181	240	59	the	the	DET
gujaf-181	240	60	dependent	dependent	ADJ
gujaf-181	240	61	and	and	CCONJ
gujaf-181	240	62	explanatory	explanatory	ADJ
gujaf-181	240	63	variables	variable	NOUN
gujaf-181	240	64	as	as	SCONJ
gujaf-181	240	65	reported	report	VERB
gujaf-181	240	66	in	in	ADP
gujaf-181	240	67	the	the	DET
gujaf-181	240	68	table	table	NOUN
gujaf-181	240	69	below	below	ADV
gujaf-181	240	70	:	:	PUNCT
gujaf-181	240	71	table	table	NOUN
gujaf-181	240	72	2	2	NUM
gujaf-181	240	73	:	:	PUNCT
gujaf-181	240	74	descriptive	descriptive	ADJ
gujaf-181	240	75	statistics	statistic	NOUN
gujaf-181	240	76	variables	variable	NOUN
gujaf-181	240	77	mean	mean	VERB
gujaf-181	240	78	std	std	X
gujaf-181	240	79	.	.	PROPN
gujaf-181	240	80	dev	dev	PROPN
gujaf-181	240	81	.	.	PUNCT
gujaf-181	240	82	min	min	PROPN
gujaf-181	240	83	.	.	PROPN
gujaf-181	240	84	max	max	PROPN
gujaf-181	240	85	.	.	PUNCT
gujaf-181	241	1	tims	tims	PROPN
gujaf-181	241	2	88.756	88.756	NUM
gujaf-181	242	1	39.623	39.623	NUM
gujaf-181	242	2	42.000	42.000	NUM
gujaf-181	242	3	261.000	261.000	NUM
gujaf-181	242	4	fsize	fsize	NOUN
gujaf-181	242	5	10.794	10.794	NUM
gujaf-181	242	6	1.045	1.045	NUM
gujaf-181	242	7	7.758	7.758	NUM
gujaf-181	242	8	12.698	12.698	NUM
gujaf-181	242	9	roa	roa	NOUN
gujaf-181	242	10	0.034	0.034	NUM
gujaf-181	242	11	0.810	0.810	NUM
gujaf-181	242	12	-4.206	-4.206	PUNCT
gujaf-181	242	13	6.174	6.174	NUM
gujaf-181	242	14	liq	liq	NOUN
gujaf-181	242	15	1.113	1.113	NUM
gujaf-181	242	16	1.024	1.024	NUM
gujaf-181	242	17	0.000	0.000	NUM
gujaf-181	242	18	8.202	8.202	NUM
gujaf-181	242	19	flev	flev	NOUN
gujaf-181	242	20	0.152	0.152	NUM
gujaf-181	242	21	0.136	0.136	NUM
gujaf-181	242	22	0.000	0.000	NUM
gujaf-181	242	23	0.731	0.731	NUM
gujaf-181	242	24	source	source	NOUN
gujaf-181	242	25	:	:	PUNCT
gujaf-181	242	26	stata	stata	NOUN
gujaf-181	242	27	output	output	NOUN
gujaf-181	242	28	,	,	PUNCT
gujaf-181	242	29	2022	2022	NUM
gujaf-181	242	30	table	table	NOUN
gujaf-181	242	31	2	2	NUM
gujaf-181	242	32	shows	show	VERB
gujaf-181	242	33	the	the	DET
gujaf-181	242	34	descriptive	descriptive	ADJ
gujaf-181	242	35	statistics	statistic	NOUN
gujaf-181	242	36	of	of	ADP
gujaf-181	242	37	the	the	DET
gujaf-181	242	38	dependent	dependent	ADJ
gujaf-181	242	39	variable	variable	NOUN
gujaf-181	242	40	and	and	CCONJ
gujaf-181	242	41	all	all	DET
gujaf-181	242	42	the	the	DET
gujaf-181	242	43	gusau	gusau	ADJ
gujaf-181	242	44	journal	journal	NOUN
gujaf-181	242	45	of	of	ADP
gujaf-181	242	46	accounting	accounting	NOUN
gujaf-181	242	47	and	and	CCONJ
gujaf-181	242	48	finance	finance	NOUN
gujaf-181	242	49	,	,	PUNCT
gujaf-181	242	50	vol	vol	NOUN
gujaf-181	242	51	.	.	PROPN
gujaf-181	242	52	3	3	NUM
gujaf-181	242	53	,	,	PUNCT
gujaf-181	242	54	issue	issue	NOUN
gujaf-181	242	55	3	3	NUM
gujaf-181	242	56	,	,	PUNCT
gujaf-181	242	57	october	october	PROPN
gujaf-181	242	58	,	,	PUNCT
gujaf-181	242	59	2022	2022	NUM
gujaf-181	242	60	78	78	NUM
gujaf-181	242	61	explanatory	explanatory	ADJ
gujaf-181	242	62	variables	variable	NOUN
gujaf-181	242	63	of	of	ADP
gujaf-181	242	64	the	the	DET
gujaf-181	242	65	study	study	NOUN
gujaf-181	242	66	.	.	PUNCT
gujaf-181	243	1	the	the	DET
gujaf-181	243	2	number	number	NOUN
gujaf-181	243	3	of	of	ADP
gujaf-181	243	4	observations	observation	NOUN
gujaf-181	243	5	for	for	ADP
gujaf-181	243	6	the	the	DET
gujaf-181	243	7	study	study	NOUN
gujaf-181	243	8	is	be	AUX
gujaf-181	243	9	90	90	NUM
gujaf-181	243	10	.	.	PUNCT
gujaf-181	243	11	gusau	gusau	PROPN
gujaf-181	243	12	journal	journal	PROPN
gujaf-181	243	13	of	of	ADP
gujaf-181	243	14	accounting	accounting	NOUN
gujaf-181	243	15	and	and	CCONJ
gujaf-181	243	16	finance	finance	NOUN
gujaf-181	243	17	,	,	PUNCT
gujaf-181	243	18	vol	vol	NOUN
gujaf-181	243	19	.	.	PROPN
gujaf-181	243	20	3	3	NUM
gujaf-181	243	21	,	,	PUNCT
gujaf-181	243	22	issue	issue	NOUN
gujaf-181	243	23	3	3	NUM
gujaf-181	243	24	,	,	PUNCT
gujaf-181	243	25	october	october	PROPN
gujaf-181	243	26	,	,	PUNCT
gujaf-181	243	27	2022	2022	NUM
gujaf-181	243	28	79	79	NUM
gujaf-181	243	29	audit	audit	NOUN
gujaf-181	243	30	time	time	NOUN
gujaf-181	243	31	lag	lag	NOUN
gujaf-181	243	32	(	(	PUNCT
gujaf-181	243	33	tims	tim	NOUN
gujaf-181	243	34	)	)	PUNCT
gujaf-181	243	35	reflects	reflect	VERB
gujaf-181	243	36	a	a	DET
gujaf-181	243	37	mean	mean	NOUN
gujaf-181	243	38	of	of	ADP
gujaf-181	243	39	approximately	approximately	ADV
gujaf-181	243	40	89	89	NUM
gujaf-181	243	41	with	with	ADP
gujaf-181	243	42	a	a	DET
gujaf-181	243	43	deviation	deviation	NOUN
gujaf-181	243	44	of	of	ADP
gujaf-181	243	45	40	40	NUM
gujaf-181	243	46	approximately	approximately	ADV
gujaf-181	243	47	.	.	PUNCT
gujaf-181	244	1	this	this	PRON
gujaf-181	244	2	means	mean	VERB
gujaf-181	244	3	that	that	SCONJ
gujaf-181	244	4	on	on	ADP
gujaf-181	244	5	average	average	ADJ
gujaf-181	244	6	,	,	PUNCT
gujaf-181	244	7	listed	list	VERB
gujaf-181	244	8	consumer	consumer	NOUN
gujaf-181	244	9	goods	good	NOUN
gujaf-181	244	10	companies	company	NOUN
gujaf-181	244	11	in	in	ADP
gujaf-181	244	12	nigeria	nigeria	PROPN
gujaf-181	244	13	published	publish	VERB
gujaf-181	244	14	their	their	PRON
gujaf-181	244	15	financial	financial	ADJ
gujaf-181	244	16	reports	report	NOUN
gujaf-181	244	17	within	within	ADP
gujaf-181	244	18	89	89	NUM
gujaf-181	244	19	days	day	NOUN
gujaf-181	244	20	during	during	ADP
gujaf-181	244	21	the	the	DET
gujaf-181	244	22	period	period	NOUN
gujaf-181	244	23	under	under	ADP
gujaf-181	244	24	study	study	NOUN
gujaf-181	244	25	.	.	PUNCT
gujaf-181	245	1	this	this	DET
gujaf-181	245	2	result	result	NOUN
gujaf-181	245	3	however	however	ADV
gujaf-181	245	4	shows	show	VERB
gujaf-181	245	5	a	a	DET
gujaf-181	245	6	high	high	ADJ
gujaf-181	245	7	dispersion	dispersion	NOUN
gujaf-181	245	8	from	from	ADP
gujaf-181	245	9	the	the	DET
gujaf-181	245	10	mean	mean	ADJ
gujaf-181	245	11	value	value	NOUN
gujaf-181	245	12	of	of	ADP
gujaf-181	245	13	tims	tim	NOUN
gujaf-181	245	14	recorded	record	VERB
gujaf-181	245	15	within	within	ADP
gujaf-181	245	16	the	the	DET
gujaf-181	245	17	period	period	NOUN
gujaf-181	245	18	of	of	ADP
gujaf-181	245	19	the	the	DET
gujaf-181	245	20	study	study	NOUN
gujaf-181	245	21	.	.	PUNCT
gujaf-181	246	1	the	the	DET
gujaf-181	246	2	high	high	ADJ
gujaf-181	246	3	dispersion	dispersion	NOUN
gujaf-181	246	4	is	be	AUX
gujaf-181	246	5	further	far	ADV
gujaf-181	246	6	reflected	reflect	VERB
gujaf-181	246	7	in	in	ADP
gujaf-181	246	8	the	the	DET
gujaf-181	246	9	minimum	minimum	ADJ
gujaf-181	246	10	value	value	NOUN
gujaf-181	246	11	of	of	ADP
gujaf-181	246	12	42	42	NUM
gujaf-181	246	13	and	and	CCONJ
gujaf-181	246	14	maximum	maximum	ADJ
gujaf-181	246	15	value	value	NOUN
gujaf-181	246	16	261	261	NUM
gujaf-181	246	17	respectively	respectively	ADV
gujaf-181	246	18	.	.	PUNCT
gujaf-181	247	1	by	by	ADP
gujaf-181	247	2	implication	implication	NOUN
gujaf-181	247	3	the	the	DET
gujaf-181	247	4	minimum	minimum	ADJ
gujaf-181	247	5	value	value	NOUN
gujaf-181	247	6	of	of	ADP
gujaf-181	247	7	42	42	NUM
gujaf-181	247	8	implies	imply	VERB
gujaf-181	247	9	that	that	SCONJ
gujaf-181	247	10	the	the	DET
gujaf-181	247	11	lowest	low	ADJ
gujaf-181	247	12	number	number	NOUN
gujaf-181	247	13	of	of	ADP
gujaf-181	247	14	days	day	NOUN
gujaf-181	247	15	it	it	PRON
gujaf-181	247	16	took	take	VERB
gujaf-181	247	17	the	the	DET
gujaf-181	247	18	listed	list	VERB
gujaf-181	247	19	consumer	consumer	NOUN
gujaf-181	247	20	goods	good	NOUN
gujaf-181	247	21	firms	firm	NOUN
gujaf-181	247	22	to	to	PART
gujaf-181	247	23	publish	publish	VERB
gujaf-181	247	24	their	their	PRON
gujaf-181	247	25	financial	financial	ADJ
gujaf-181	247	26	statements	statement	NOUN
gujaf-181	247	27	from	from	ADP
gujaf-181	247	28	the	the	DET
gujaf-181	247	29	day	day	NOUN
gujaf-181	247	30	of	of	ADP
gujaf-181	247	31	disclosure	disclosure	NOUN
gujaf-181	247	32	is	be	AUX
gujaf-181	247	33	42	42	NUM
gujaf-181	247	34	days	day	NOUN
gujaf-181	247	35	and	and	CCONJ
gujaf-181	247	36	the	the	DET
gujaf-181	247	37	highest	high	ADJ
gujaf-181	247	38	number	number	NOUN
gujaf-181	247	39	of	of	ADP
gujaf-181	247	40	days	day	NOUN
gujaf-181	247	41	it	it	PRON
gujaf-181	247	42	took	take	VERB
gujaf-181	247	43	before	before	ADP
gujaf-181	247	44	publication	publication	NOUN
gujaf-181	247	45	is	be	AUX
gujaf-181	247	46	261	261	NUM
gujaf-181	247	47	days	day	NOUN
gujaf-181	247	48	.	.	PUNCT
gujaf-181	248	1	this	this	PRON
gujaf-181	248	2	indicates	indicate	VERB
gujaf-181	248	3	that	that	SCONJ
gujaf-181	248	4	some	some	DET
gujaf-181	248	5	firms	firm	NOUN
gujaf-181	248	6	published	publish	VERB
gujaf-181	248	7	their	their	PRON
gujaf-181	248	8	financial	financial	ADJ
gujaf-181	248	9	report	report	NOUN
gujaf-181	248	10	late	late	ADV
gujaf-181	248	11	while	while	SCONJ
gujaf-181	248	12	others	other	NOUN
gujaf-181	248	13	published	publish	VERB
gujaf-181	248	14	theirs	theirs	PRON
gujaf-181	248	15	much	much	ADV
gujaf-181	248	16	earlier	early	ADV
gujaf-181	248	17	.	.	PUNCT
gujaf-181	249	1	furthermore	furthermore	ADV
gujaf-181	249	2	,	,	PUNCT
gujaf-181	249	3	the	the	DET
gujaf-181	249	4	mean	mean	NOUN
gujaf-181	249	5	in	in	ADP
gujaf-181	249	6	respect	respect	NOUN
gujaf-181	249	7	to	to	ADP
gujaf-181	249	8	the	the	DET
gujaf-181	249	9	size	size	NOUN
gujaf-181	249	10	of	of	ADP
gujaf-181	249	11	listed	list	VERB
gujaf-181	249	12	consumer	consumer	NOUN
gujaf-181	249	13	goods	good	NOUN
gujaf-181	249	14	firms	firm	NOUN
gujaf-181	249	15	which	which	PRON
gujaf-181	249	16	is	be	AUX
gujaf-181	249	17	proxy	proxy	NOUN
gujaf-181	249	18	by	by	ADP
gujaf-181	249	19	the	the	DET
gujaf-181	249	20	natural	natural	ADJ
gujaf-181	249	21	log	log	NOUN
gujaf-181	249	22	of	of	ADP
gujaf-181	249	23	total	total	ADJ
gujaf-181	249	24	assets	asset	NOUN
gujaf-181	249	25	stood	stand	VERB
gujaf-181	249	26	at	at	ADP
gujaf-181	249	27	n10.794	n10.794	PROPN
gujaf-181	249	28	with	with	ADP
gujaf-181	249	29	a	a	DET
gujaf-181	249	30	standard	standard	ADJ
gujaf-181	249	31	deviation	deviation	NOUN
gujaf-181	249	32	of	of	ADP
gujaf-181	249	33	n1.045	n1.045	NOUN
gujaf-181	249	34	.	.	PUNCT
gujaf-181	250	1	this	this	PRON
gujaf-181	250	2	means	mean	VERB
gujaf-181	250	3	that	that	SCONJ
gujaf-181	250	4	on	on	ADP
gujaf-181	250	5	average	average	ADJ
gujaf-181	250	6	,	,	PUNCT
gujaf-181	250	7	the	the	DET
gujaf-181	250	8	total	total	ADJ
gujaf-181	250	9	size	size	NOUN
gujaf-181	250	10	of	of	ADP
gujaf-181	250	11	the	the	DET
gujaf-181	250	12	firm	firm	NOUN
gujaf-181	250	13	under	under	ADP
gujaf-181	250	14	study	study	NOUN
gujaf-181	250	15	during	during	ADP
gujaf-181	250	16	the	the	DET
gujaf-181	250	17	period	period	NOUN
gujaf-181	250	18	is	be	AUX
gujaf-181	250	19	n62	n62	NOUN
gujaf-181	250	20	,	,	PUNCT
gujaf-181	250	21	230,028	230,028	NUM
gujaf-181	250	22	,	,	PUNCT
gujaf-181	250	23	516	516	NUM
gujaf-181	250	24	.	.	PUNCT
gujaf-181	251	1	(	(	PUNCT
gujaf-181	251	2	i.e.	i.e.	X
gujaf-181	251	3	taking	take	VERB
gujaf-181	251	4	the	the	DET
gujaf-181	251	5	natural	natural	ADJ
gujaf-181	251	6	anti	anti	ADJ
gujaf-181	251	7	log	log	NOUN
gujaf-181	251	8	of	of	ADP
gujaf-181	251	9	10.794	10.794	NUM
gujaf-181	251	10	)	)	PUNCT
gujaf-181	251	11	.	.	PUNCT
gujaf-181	252	1	from	from	ADP
gujaf-181	252	2	this	this	DET
gujaf-181	252	3	figure	figure	NOUN
gujaf-181	252	4	it	it	PRON
gujaf-181	252	5	could	could	AUX
gujaf-181	252	6	be	be	AUX
gujaf-181	252	7	inferred	infer	VERB
gujaf-181	252	8	that	that	SCONJ
gujaf-181	252	9	the	the	DET
gujaf-181	252	10	firms	firm	NOUN
gujaf-181	252	11	under	under	ADP
gujaf-181	252	12	study	study	NOUN
gujaf-181	252	13	are	be	AUX
gujaf-181	252	14	large	large	ADJ
gujaf-181	252	15	once	once	ADV
gujaf-181	252	16	.	.	PUNCT
gujaf-181	253	1	this	this	DET
gujaf-181	253	2	result	result	NOUN
gujaf-181	253	3	also	also	ADV
gujaf-181	253	4	indicates	indicate	VERB
gujaf-181	253	5	that	that	SCONJ
gujaf-181	253	6	there	there	PRON
gujaf-181	253	7	is	be	VERB
gujaf-181	253	8	a	a	DET
gujaf-181	253	9	low	low	ADJ
gujaf-181	253	10	deviation	deviation	NOUN
gujaf-181	253	11	from	from	ADP
gujaf-181	253	12	the	the	DET
gujaf-181	253	13	mean	mean	ADJ
gujaf-181	253	14	value	value	NOUN
gujaf-181	253	15	recorded	record	VERB
gujaf-181	253	16	within	within	ADP
gujaf-181	253	17	the	the	DET
gujaf-181	253	18	period	period	NOUN
gujaf-181	253	19	of	of	ADP
gujaf-181	253	20	the	the	DET
gujaf-181	253	21	study	study	NOUN
gujaf-181	253	22	.	.	PUNCT
gujaf-181	254	1	the	the	DET
gujaf-181	254	2	low	low	ADJ
gujaf-181	254	3	level	level	NOUN
gujaf-181	254	4	of	of	ADP
gujaf-181	254	5	deviation	deviation	NOUN
gujaf-181	254	6	is	be	AUX
gujaf-181	254	7	further	far	ADV
gujaf-181	254	8	revealed	reveal	VERB
gujaf-181	254	9	by	by	ADP
gujaf-181	254	10	the	the	DET
gujaf-181	254	11	minimum	minimum	ADJ
gujaf-181	254	12	and	and	CCONJ
gujaf-181	254	13	maximum	maximum	ADJ
gujaf-181	254	14	values	value	NOUN
gujaf-181	254	15	which	which	PRON
gujaf-181	254	16	stood	stand	VERB
gujaf-181	254	17	at	at	ADP
gujaf-181	254	18	n7.758	n7.758	PROPN
gujaf-181	254	19	and	and	CCONJ
gujaf-181	254	20	n12.698	n12.698	PROPN
gujaf-181	254	21	respectively	respectively	ADV
gujaf-181	254	22	.	.	PUNCT
gujaf-181	255	1	also	also	ADV
gujaf-181	255	2	,	,	PUNCT
gujaf-181	255	3	profitability	profitability	NOUN
gujaf-181	255	4	which	which	PRON
gujaf-181	255	5	is	be	AUX
gujaf-181	255	6	proxy	proxy	NOUN
gujaf-181	255	7	by	by	ADP
gujaf-181	255	8	the	the	DET
gujaf-181	255	9	return	return	NOUN
gujaf-181	255	10	on	on	ADP
gujaf-181	255	11	assets	asset	NOUN
gujaf-181	255	12	(	(	PUNCT
gujaf-181	255	13	roa	roa	NOUN
gujaf-181	255	14	)	)	PUNCT
gujaf-181	255	15	reflect	reflect	VERB
gujaf-181	255	16	a	a	DET
gujaf-181	255	17	mean	mean	NOUN
gujaf-181	255	18	of	of	ADP
gujaf-181	255	19	n0.034	n0.034	ADJ
gujaf-181	255	20	with	with	ADP
gujaf-181	255	21	a	a	DET
gujaf-181	255	22	standard	standard	ADJ
gujaf-181	255	23	deviation	deviation	NOUN
gujaf-181	255	24	of	of	ADP
gujaf-181	255	25	n0.810	n0.810	NOUN
gujaf-181	255	26	.	.	PUNCT
gujaf-181	256	1	this	this	PRON
gujaf-181	256	2	means	mean	VERB
gujaf-181	256	3	that	that	SCONJ
gujaf-181	256	4	on	on	ADP
gujaf-181	256	5	average	average	ADJ
gujaf-181	256	6	roa	roa	NOUN
gujaf-181	256	7	which	which	PRON
gujaf-181	256	8	measures	measure	VERB
gujaf-181	256	9	the	the	DET
gujaf-181	256	10	level	level	NOUN
gujaf-181	256	11	of	of	ADP
gujaf-181	256	12	return	return	NOUN
gujaf-181	256	13	on	on	ADP
gujaf-181	256	14	investments	investment	NOUN
gujaf-181	256	15	made	make	VERB
gujaf-181	256	16	by	by	ADP
gujaf-181	256	17	listed	list	VERB
gujaf-181	256	18	consumer	consumer	NOUN
gujaf-181	256	19	goods	good	NOUN
gujaf-181	256	20	firms	firm	NOUN
gujaf-181	256	21	stood	stand	VERB
gujaf-181	256	22	at	at	ADP
gujaf-181	256	23	n0.034	n0.034	PROPN
gujaf-181	256	24	.	.	PUNCT
gujaf-181	257	1	this	this	PRON
gujaf-181	257	2	indicates	indicate	VERB
gujaf-181	257	3	that	that	SCONJ
gujaf-181	257	4	for	for	ADP
gujaf-181	257	5	every	every	DET
gujaf-181	257	6	naira	naira	ADJ
gujaf-181	257	7	investment	investment	NOUN
gujaf-181	257	8	made	make	VERB
gujaf-181	257	9	by	by	ADP
gujaf-181	257	10	listed	list	VERB
gujaf-181	257	11	consumer	consumer	NOUN
gujaf-181	257	12	goods	good	NOUN
gujaf-181	257	13	companies	company	NOUN
gujaf-181	257	14	,	,	PUNCT
gujaf-181	257	15	there	there	PRON
gujaf-181	257	16	is	be	VERB
gujaf-181	257	17	an	an	DET
gujaf-181	257	18	average	average	NOUN
gujaf-181	257	19	of	of	ADP
gujaf-181	257	20	n0.034	n0.034	ADJ
gujaf-181	257	21	returns	return	NOUN
gujaf-181	257	22	on	on	ADP
gujaf-181	257	23	the	the	DET
gujaf-181	257	24	investment	investment	NOUN
gujaf-181	257	25	during	during	ADP
gujaf-181	257	26	the	the	DET
gujaf-181	257	27	period	period	NOUN
gujaf-181	257	28	under	under	ADP
gujaf-181	257	29	study	study	NOUN
gujaf-181	257	30	.	.	PUNCT
gujaf-181	258	1	the	the	DET
gujaf-181	258	2	results	result	NOUN
gujaf-181	258	3	indicate	indicate	VERB
gujaf-181	258	4	a	a	DET
gujaf-181	258	5	low	low	ADJ
gujaf-181	258	6	level	level	NOUN
gujaf-181	258	7	dispersion	dispersion	NOUN
gujaf-181	258	8	from	from	ADP
gujaf-181	258	9	the	the	DET
gujaf-181	258	10	mean	mean	ADJ
gujaf-181	258	11	value	value	NOUN
gujaf-181	258	12	of	of	ADP
gujaf-181	258	13	roa	roa	PROPN
gujaf-181	258	14	recorded	record	VERB
gujaf-181	258	15	within	within	ADP
gujaf-181	258	16	the	the	DET
gujaf-181	258	17	period	period	NOUN
gujaf-181	258	18	under	under	ADP
gujaf-181	258	19	review	review	NOUN
gujaf-181	258	20	.	.	PUNCT
gujaf-181	259	1	and	and	CCONJ
gujaf-181	259	2	also	also	ADV
gujaf-181	259	3	the	the	DET
gujaf-181	259	4	minimum	minimum	ADJ
gujaf-181	259	5	and	and	CCONJ
gujaf-181	259	6	maximum	maximum	ADJ
gujaf-181	259	7	values	value	NOUN
gujaf-181	259	8	stood	stand	VERB
gujaf-181	259	9	at	at	ADP
gujaf-181	259	10	–	–	PUNCT
gujaf-181	259	11	n4.206	n4.206	PROPN
gujaf-181	259	12	and	and	CCONJ
gujaf-181	259	13	n6.174	n6.174	ADV
gujaf-181	259	14	respectively	respectively	ADV
gujaf-181	259	15	.	.	PUNCT
gujaf-181	260	1	additionally	additionally	ADV
gujaf-181	260	2	,	,	PUNCT
gujaf-181	260	3	the	the	DET
gujaf-181	260	4	mean	mean	ADJ
gujaf-181	260	5	value	value	NOUN
gujaf-181	260	6	in	in	ADP
gujaf-181	260	7	respect	respect	NOUN
gujaf-181	260	8	to	to	ADP
gujaf-181	260	9	the	the	DET
gujaf-181	260	10	liquidity	liquidity	NOUN
gujaf-181	260	11	of	of	ADP
gujaf-181	260	12	listed	list	VERB
gujaf-181	260	13	consumer	consumer	NOUN
gujaf-181	260	14	goods	good	NOUN
gujaf-181	260	15	firms	firm	NOUN
gujaf-181	260	16	in	in	ADP
gujaf-181	260	17	nigeria	nigeria	PROPN
gujaf-181	260	18	stood	stand	VERB
gujaf-181	260	19	at	at	ADP
gujaf-181	260	20	n1.113	n1.113	PROPN
gujaf-181	260	21	with	with	ADP
gujaf-181	260	22	a	a	DET
gujaf-181	260	23	standard	standard	ADJ
gujaf-181	260	24	deviation	deviation	NOUN
gujaf-181	260	25	of	of	ADP
gujaf-181	260	26	n1.024	n1.024	NOUN
gujaf-181	260	27	.	.	PUNCT
gujaf-181	261	1	this	this	DET
gujaf-181	261	2	result	result	NOUN
gujaf-181	261	3	indicates	indicate	VERB
gujaf-181	261	4	a	a	DET
gujaf-181	261	5	low	low	ADJ
gujaf-181	261	6	level	level	NOUN
gujaf-181	261	7	of	of	ADP
gujaf-181	261	8	deviation	deviation	NOUN
gujaf-181	261	9	from	from	ADP
gujaf-181	261	10	the	the	DET
gujaf-181	261	11	mean	mean	ADJ
gujaf-181	261	12	value	value	NOUN
gujaf-181	261	13	of	of	ADP
gujaf-181	261	14	liquidity	liquidity	NOUN
gujaf-181	261	15	recorded	record	VERB
gujaf-181	261	16	within	within	ADP
gujaf-181	261	17	the	the	DET
gujaf-181	261	18	period	period	NOUN
gujaf-181	261	19	of	of	ADP
gujaf-181	261	20	the	the	DET
gujaf-181	261	21	study	study	NOUN
gujaf-181	261	22	,	,	PUNCT
gujaf-181	261	23	while	while	SCONJ
gujaf-181	261	24	the	the	DET
gujaf-181	261	25	minimum	minimum	ADJ
gujaf-181	261	26	and	and	CCONJ
gujaf-181	261	27	maximum	maximum	ADJ
gujaf-181	261	28	values	value	NOUN
gujaf-181	261	29	stood	stand	VERB
gujaf-181	261	30	at	at	ADP
gujaf-181	261	31	n0.000	n0.000	PROPN
gujaf-181	261	32	and	and	CCONJ
gujaf-181	261	33	n8.202	n8.202	NOUN
gujaf-181	261	34	respectively	respectively	ADV
gujaf-181	261	35	.	.	PUNCT
gujaf-181	262	1	finally	finally	ADV
gujaf-181	262	2	,	,	PUNCT
gujaf-181	262	3	the	the	DET
gujaf-181	262	4	mean	mean	NOUN
gujaf-181	262	5	in	in	ADP
gujaf-181	262	6	respect	respect	NOUN
gujaf-181	262	7	to	to	ADP
gujaf-181	262	8	financial	financial	ADJ
gujaf-181	262	9	leverage	leverage	NOUN
gujaf-181	262	10	of	of	ADP
gujaf-181	262	11	listed	list	VERB
gujaf-181	262	12	consumer	consumer	NOUN
gujaf-181	262	13	goods	good	NOUN
gujaf-181	262	14	firm	firm	NOUN
gujaf-181	262	15	stood	stand	VERB
gujaf-181	262	16	at	at	ADP
gujaf-181	262	17	n0.152	n0.152	PROPN
gujaf-181	262	18	and	and	CCONJ
gujaf-181	262	19	a	a	DET
gujaf-181	262	20	deviation	deviation	NOUN
gujaf-181	262	21	of	of	ADP
gujaf-181	262	22	n0.136	n0.136	PROPN
gujaf-181	262	23	.	.	PUNCT
gujaf-181	263	1	this	this	DET
gujaf-181	263	2	result	result	NOUN
gujaf-181	263	3	indicates	indicate	VERB
gujaf-181	263	4	a	a	DET
gujaf-181	263	5	low	low	ADJ
gujaf-181	263	6	level	level	NOUN
gujaf-181	263	7	of	of	ADP
gujaf-181	263	8	gusau	gusau	ADJ
gujaf-181	263	9	journal	journal	NOUN
gujaf-181	263	10	of	of	ADP
gujaf-181	263	11	accounting	accounting	NOUN
gujaf-181	263	12	and	and	CCONJ
gujaf-181	263	13	finance	finance	NOUN
gujaf-181	263	14	,	,	PUNCT
gujaf-181	263	15	vol	vol	NOUN
gujaf-181	263	16	.	.	PROPN
gujaf-181	263	17	3	3	NUM
gujaf-181	263	18	,	,	PUNCT
gujaf-181	263	19	issue	issue	NOUN
gujaf-181	263	20	3	3	NUM
gujaf-181	263	21	,	,	PUNCT
gujaf-181	263	22	october	october	PROPN
gujaf-181	263	23	,	,	PUNCT
gujaf-181	263	24	2022	2022	NUM
gujaf-181	263	25	80	80	NUM
gujaf-181	263	26	dispersion	dispersion	NOUN
gujaf-181	263	27	from	from	ADP
gujaf-181	263	28	the	the	DET
gujaf-181	263	29	mean	mean	ADJ
gujaf-181	263	30	value	value	NOUN
gujaf-181	263	31	of	of	ADP
gujaf-181	263	32	financial	financial	ADJ
gujaf-181	263	33	leverage	leverage	NOUN
gujaf-181	263	34	recorded	record	VERB
gujaf-181	263	35	within	within	ADP
gujaf-181	263	36	the	the	DET
gujaf-181	263	37	period	period	NOUN
gujaf-181	263	38	of	of	ADP
gujaf-181	263	39	study	study	NOUN
gujaf-181	263	40	,	,	PUNCT
gujaf-181	263	41	while	while	SCONJ
gujaf-181	263	42	the	the	DET
gujaf-181	263	43	minimum	minimum	ADJ
gujaf-181	263	44	and	and	CCONJ
gujaf-181	263	45	maximum	maximum	ADJ
gujaf-181	263	46	values	value	NOUN
gujaf-181	263	47	of	of	ADP
gujaf-181	263	48	financial	financial	ADJ
gujaf-181	263	49	leverage	leverage	NOUN
gujaf-181	263	50	stood	stand	VERB
gujaf-181	263	51	at	at	ADP
gujaf-181	263	52	n0.000	n0.000	PROPN
gujaf-181	263	53	and	and	CCONJ
gujaf-181	263	54	n0.731	n0.731	PROPN
gujaf-181	263	55	respectively	respectively	ADV
gujaf-181	263	56	.	.	PUNCT
gujaf-181	264	1	correlation	correlation	NOUN
gujaf-181	264	2	matrix	matrix	NOUN
gujaf-181	264	3	the	the	DET
gujaf-181	264	4	correlation	correlation	NOUN
gujaf-181	264	5	matrix	matrix	NOUN
gujaf-181	264	6	table	table	NOUN
gujaf-181	264	7	presents	present	VERB
gujaf-181	264	8	the	the	DET
gujaf-181	264	9	relationship	relationship	NOUN
gujaf-181	264	10	that	that	PRON
gujaf-181	264	11	exist	exist	VERB
gujaf-181	264	12	between	between	ADP
gujaf-181	264	13	the	the	DET
gujaf-181	264	14	independent	independent	ADJ
gujaf-181	264	15	variables	variable	NOUN
gujaf-181	264	16	and	and	CCONJ
gujaf-181	264	17	the	the	DET
gujaf-181	264	18	dependent	dependent	ADJ
gujaf-181	264	19	variable	variable	NOUN
gujaf-181	264	20	and	and	CCONJ
gujaf-181	264	21	the	the	DET
gujaf-181	264	22	relationship	relationship	NOUN
gujaf-181	264	23	that	that	PRON
gujaf-181	264	24	exist	exist	VERB
gujaf-181	264	25	between	between	ADP
gujaf-181	264	26	the	the	DET
gujaf-181	264	27	independent	independent	ADJ
gujaf-181	264	28	variables	variable	NOUN
gujaf-181	264	29	themselves	themselves	PRON
gujaf-181	264	30	.	.	PUNCT
gujaf-181	265	1	table	table	NOUN
gujaf-181	265	2	3	3	NUM
gujaf-181	265	3	:	:	PUNCT
gujaf-181	265	4	correlation	correlation	NOUN
gujaf-181	265	5	matrix	matrix	NOUN
gujaf-181	265	6	variables	variable	VERB
gujaf-181	265	7	tims	tims	PROPN
gujaf-181	265	8	fsize	fsize	NOUN
gujaf-181	265	9	roa	roa	PROPN
gujaf-181	265	10	liq	liq	PROPN
gujaf-181	265	11	flev	flev	PROPN
gujaf-181	265	12	tims	tims	PROPN
gujaf-181	265	13	1.000	1.000	NUM
gujaf-181	265	14	fsize	fsize	NOUN
gujaf-181	265	15	-0.351	-0.351	NOUN
gujaf-181	265	16	1.000	1.000	NUM
gujaf-181	265	17	roa	roa	NOUN
gujaf-181	265	18	0.063	0.063	NUM
gujaf-181	265	19	0.026	0.026	NUM
gujaf-181	265	20	1.000	1.000	NUM
gujaf-181	265	21	liq	liq	NOUN
gujaf-181	265	22	0.055	0.055	NUM
gujaf-181	265	23	0.087	0.087	NUM
gujaf-181	265	24	0.022	0.022	NUM
gujaf-181	265	25	1.000	1.000	NUM
gujaf-181	265	26	flev	flev	NOUN
gujaf-181	265	27	-0.187	-0.187	NOUN
gujaf-181	265	28	0.054	0.054	NUM
gujaf-181	265	29	0.035	0.035	NUM
gujaf-181	265	30	0.056	0.056	NUM
gujaf-181	265	31	1.000	1.000	NUM
gujaf-181	265	32	source	source	NOUN
gujaf-181	265	33	:	:	PUNCT
gujaf-181	265	34	stata	stata	NOUN
gujaf-181	265	35	output	output	NOUN
gujaf-181	265	36	,	,	PUNCT
gujaf-181	265	37	2022	2022	NUM
gujaf-181	265	38	the	the	DET
gujaf-181	265	39	correlation	correlation	NOUN
gujaf-181	265	40	matrix	matrix	NOUN
gujaf-181	265	41	table	table	NOUN
gujaf-181	265	42	3	3	NUM
gujaf-181	265	43	above	above	ADV
gujaf-181	265	44	,	,	PUNCT
gujaf-181	265	45	indicates	indicate	VERB
gujaf-181	265	46	that	that	SCONJ
gujaf-181	265	47	the	the	DET
gujaf-181	265	48	tims	tim	NOUN
gujaf-181	265	49	has	have	VERB
gujaf-181	265	50	a	a	DET
gujaf-181	265	51	negative	negative	ADJ
gujaf-181	265	52	relationship	relationship	NOUN
gujaf-181	265	53	with	with	ADP
gujaf-181	265	54	firm	firm	ADJ
gujaf-181	265	55	size	size	NOUN
gujaf-181	265	56	and	and	CCONJ
gujaf-181	265	57	financial	financial	ADJ
gujaf-181	265	58	leverage	leverage	NOUN
gujaf-181	265	59	of	of	ADP
gujaf-181	265	60	the	the	DET
gujaf-181	265	61	firms	firm	NOUN
gujaf-181	265	62	,	,	PUNCT
gujaf-181	265	63	with	with	ADP
gujaf-181	265	64	the	the	DET
gujaf-181	265	65	coefficients	coefficient	NOUN
gujaf-181	265	66	of	of	ADP
gujaf-181	265	67	-0.351	-0.351	NOUN
gujaf-181	265	68	and	and	CCONJ
gujaf-181	265	69	-0.187	-0.187	NOUN
gujaf-181	265	70	respectively	respectively	ADV
gujaf-181	265	71	.	.	PUNCT
gujaf-181	266	1	this	this	PRON
gujaf-181	266	2	implies	imply	VERB
gujaf-181	266	3	that	that	SCONJ
gujaf-181	266	4	the	the	DET
gujaf-181	266	5	above	above	ADJ
gujaf-181	266	6	variables	variable	NOUN
gujaf-181	266	7	move	move	VERB
gujaf-181	266	8	in	in	ADP
gujaf-181	266	9	opposite	opposite	ADJ
gujaf-181	266	10	direction	direction	NOUN
gujaf-181	266	11	with	with	ADP
gujaf-181	266	12	financial	financial	ADJ
gujaf-181	266	13	reporting	reporting	NOUN
gujaf-181	266	14	timeliness	timeliness	NOUN
gujaf-181	266	15	,	,	PUNCT
gujaf-181	266	16	as	as	SCONJ
gujaf-181	266	17	the	the	DET
gujaf-181	266	18	increase	increase	NOUN
gujaf-181	266	19	in	in	ADP
gujaf-181	266	20	both	both	CCONJ
gujaf-181	266	21	the	the	DET
gujaf-181	266	22	size	size	NOUN
gujaf-181	266	23	and	and	CCONJ
gujaf-181	266	24	financial	financial	ADJ
gujaf-181	266	25	leverage	leverage	NOUN
gujaf-181	266	26	of	of	ADP
gujaf-181	266	27	the	the	DET
gujaf-181	266	28	firms	firm	NOUN
gujaf-181	266	29	under	under	ADP
gujaf-181	266	30	consideration	consideration	NOUN
gujaf-181	266	31	,	,	PUNCT
gujaf-181	266	32	will	will	AUX
gujaf-181	266	33	lead	lead	VERB
gujaf-181	266	34	to	to	ADP
gujaf-181	266	35	a	a	DET
gujaf-181	266	36	decrease	decrease	NOUN
gujaf-181	266	37	in	in	ADP
gujaf-181	266	38	the	the	DET
gujaf-181	266	39	financial	financial	ADJ
gujaf-181	266	40	reporting	reporting	NOUN
gujaf-181	266	41	timeliness	timeliness	NOUN
gujaf-181	266	42	of	of	ADP
gujaf-181	266	43	the	the	DET
gujaf-181	266	44	companies	company	NOUN
gujaf-181	266	45	.	.	PUNCT
gujaf-181	267	1	however	however	ADV
gujaf-181	267	2	,	,	PUNCT
gujaf-181	267	3	tims	tims	PROPN
gujaf-181	267	4	has	have	VERB
gujaf-181	267	5	a	a	DET
gujaf-181	267	6	positive	positive	ADJ
gujaf-181	267	7	relationship	relationship	NOUN
gujaf-181	267	8	with	with	ADP
gujaf-181	267	9	return	return	NOUN
gujaf-181	267	10	on	on	ADP
gujaf-181	267	11	assets	asset	NOUN
gujaf-181	267	12	(	(	PUNCT
gujaf-181	267	13	roa	roa	NOUN
gujaf-181	267	14	)	)	PUNCT
gujaf-181	267	15	and	and	CCONJ
gujaf-181	267	16	liquidity	liquidity	NOUN
gujaf-181	267	17	as	as	SCONJ
gujaf-181	267	18	these	these	DET
gujaf-181	267	19	variables	variable	NOUN
gujaf-181	267	20	move	move	VERB
gujaf-181	267	21	in	in	ADP
gujaf-181	267	22	the	the	DET
gujaf-181	267	23	same	same	ADJ
gujaf-181	267	24	direction	direction	NOUN
gujaf-181	267	25	with	with	ADP
gujaf-181	267	26	financial	financial	ADJ
gujaf-181	267	27	reporting	reporting	NOUN
gujaf-181	267	28	timeliness	timeliness	NOUN
gujaf-181	267	29	.	.	PUNCT
gujaf-181	268	1	this	this	DET
gujaf-181	268	2	further	far	ADV
gujaf-181	268	3	implies	imply	VERB
gujaf-181	268	4	that	that	SCONJ
gujaf-181	268	5	with	with	ADP
gujaf-181	268	6	the	the	DET
gujaf-181	268	7	coefficients	coefficient	NOUN
gujaf-181	268	8	of	of	ADP
gujaf-181	268	9	0.063	0.063	NUM
gujaf-181	268	10	and	and	CCONJ
gujaf-181	268	11	0.055	0.055	NUM
gujaf-181	268	12	respectively	respectively	ADV
gujaf-181	268	13	,	,	PUNCT
gujaf-181	268	14	the	the	DET
gujaf-181	268	15	increase	increase	NOUN
gujaf-181	268	16	in	in	ADP
gujaf-181	268	17	both	both	DET
gujaf-181	268	18	roa	roa	NOUN
gujaf-181	268	19	and	and	CCONJ
gujaf-181	268	20	liquidity	liquidity	NOUN
gujaf-181	268	21	will	will	AUX
gujaf-181	268	22	lead	lead	VERB
gujaf-181	268	23	to	to	ADP
gujaf-181	268	24	a	a	DET
gujaf-181	268	25	corresponding	corresponding	ADJ
gujaf-181	268	26	increase	increase	NOUN
gujaf-181	268	27	in	in	ADP
gujaf-181	268	28	the	the	DET
gujaf-181	268	29	financial	financial	ADJ
gujaf-181	268	30	reporting	reporting	NOUN
gujaf-181	268	31	timeliness	timeliness	NOUN
gujaf-181	268	32	of	of	ADP
gujaf-181	268	33	the	the	DET
gujaf-181	268	34	firms	firm	NOUN
gujaf-181	268	35	under	under	ADP
gujaf-181	268	36	study	study	NOUN
gujaf-181	268	37	.	.	PUNCT
gujaf-181	269	1	table	table	NOUN
gujaf-181	269	2	3	3	NUM
gujaf-181	269	3	also	also	ADV
gujaf-181	269	4	depicts	depict	VERB
gujaf-181	269	5	the	the	DET
gujaf-181	269	6	association	association	NOUN
gujaf-181	269	7	of	of	ADP
gujaf-181	269	8	the	the	DET
gujaf-181	269	9	independent	independent	ADJ
gujaf-181	269	10	variables	variable	NOUN
gujaf-181	269	11	themselves	themselves	PRON
gujaf-181	269	12	.	.	PUNCT
gujaf-181	270	1	as	as	SCONJ
gujaf-181	270	2	stated	state	VERB
gujaf-181	270	3	by	by	ADP
gujaf-181	270	4	gujarati	gujarati	PROPN
gujaf-181	270	5	(	(	PUNCT
gujaf-181	270	6	2004	2004	NUM
gujaf-181	270	7	)	)	PUNCT
gujaf-181	270	8	correlation	correlation	NOUN
gujaf-181	270	9	coefficient	coefficient	NOUN
gujaf-181	270	10	within	within	ADP
gujaf-181	270	11	two	two	NUM
gujaf-181	270	12	independent	independent	ADJ
gujaf-181	270	13	variables	variable	NOUN
gujaf-181	270	14	must	must	AUX
gujaf-181	270	15	not	not	PART
gujaf-181	270	16	be	be	AUX
gujaf-181	270	17	above	above	ADP
gujaf-181	270	18	0.80	0.80	NUM
gujaf-181	270	19	which	which	PRON
gujaf-181	270	20	is	be	AUX
gujaf-181	270	21	considered	consider	VERB
gujaf-181	270	22	excessive	excessive	ADJ
gujaf-181	270	23	.	.	PUNCT
gujaf-181	271	1	thus	thus	ADV
gujaf-181	271	2	,	,	PUNCT
gujaf-181	271	3	from	from	ADP
gujaf-181	271	4	the	the	DET
gujaf-181	271	5	table	table	NOUN
gujaf-181	271	6	above	above	ADV
gujaf-181	271	7	,	,	PUNCT
gujaf-181	271	8	it	it	PRON
gujaf-181	271	9	could	could	AUX
gujaf-181	271	10	be	be	AUX
gujaf-181	271	11	seen	see	VERB
gujaf-181	271	12	that	that	SCONJ
gujaf-181	271	13	the	the	DET
gujaf-181	271	14	correlation	correlation	NOUN
gujaf-181	271	15	coefficients	coefficient	VERB
gujaf-181	271	16	between	between	ADP
gujaf-181	271	17	the	the	DET
gujaf-181	271	18	explanatory	explanatory	ADJ
gujaf-181	271	19	variables	variable	NOUN
gujaf-181	271	20	are	be	AUX
gujaf-181	271	21	all	all	ADV
gujaf-181	271	22	below	below	ADP
gujaf-181	271	23	0.80	0.80	NUM
gujaf-181	271	24	which	which	PRON
gujaf-181	271	25	shows	show	VERB
gujaf-181	271	26	that	that	SCONJ
gujaf-181	271	27	no	no	DET
gujaf-181	271	28	multicollinearity	multicollinearity	NOUN
gujaf-181	271	29	exist	exist	VERB
gujaf-181	271	30	between	between	ADP
gujaf-181	271	31	the	the	DET
gujaf-181	271	32	independent	independent	ADJ
gujaf-181	271	33	variables	variable	NOUN
gujaf-181	271	34	.	.	PUNCT
gujaf-181	272	1	multicollinearity	multicollinearity	NOUN
gujaf-181	272	2	test	test	NOUN
gujaf-181	272	3	to	to	PART
gujaf-181	272	4	test	test	VERB
gujaf-181	272	5	for	for	ADP
gujaf-181	272	6	multicollinearity	multicollinearity	NOUN
gujaf-181	272	7	,	,	PUNCT
gujaf-181	272	8	the	the	DET
gujaf-181	272	9	study	study	NOUN
gujaf-181	272	10	conducted	conduct	VERB
gujaf-181	272	11	the	the	DET
gujaf-181	272	12	variance	variance	NOUN
gujaf-181	272	13	inflation	inflation	NOUN
gujaf-181	272	14	factor	factor	NOUN
gujaf-181	272	15	(	(	PUNCT
gujaf-181	272	16	vif	vif	NOUN
gujaf-181	272	17	)	)	PUNCT
gujaf-181	272	18	and	and	CCONJ
gujaf-181	272	19	tolerance	tolerance	NOUN
gujaf-181	272	20	test	test	NOUN
gujaf-181	272	21	to	to	PART
gujaf-181	272	22	find	find	VERB
gujaf-181	272	23	out	out	ADP
gujaf-181	272	24	the	the	DET
gujaf-181	272	25	presence	presence	NOUN
gujaf-181	272	26	of	of	ADP
gujaf-181	272	27	any	any	DET
gujaf-181	272	28	harmful	harmful	ADJ
gujaf-181	272	29	variables	variable	NOUN
gujaf-181	272	30	in	in	ADP
gujaf-181	272	31	the	the	DET
gujaf-181	272	32	study	study	NOUN
gujaf-181	272	33	.	.	PUNCT
gujaf-181	273	1	the	the	DET
gujaf-181	273	2	result	result	NOUN
gujaf-181	273	3	is	be	AUX
gujaf-181	273	4	presented	present	VERB
gujaf-181	273	5	as	as	ADP
gujaf-181	273	6	thus	thus	ADV
gujaf-181	273	7	.	.	PUNCT
gujaf-181	274	1	gusau	gusau	PROPN
gujaf-181	274	2	journal	journal	PROPN
gujaf-181	274	3	of	of	ADP
gujaf-181	274	4	accounting	accounting	NOUN
gujaf-181	274	5	and	and	CCONJ
gujaf-181	274	6	finance	finance	NOUN
gujaf-181	274	7	,	,	PUNCT
gujaf-181	274	8	vol	vol	NOUN
gujaf-181	274	9	.	.	PROPN
gujaf-181	274	10	3	3	NUM
gujaf-181	274	11	,	,	PUNCT
gujaf-181	274	12	issue	issue	NOUN
gujaf-181	274	13	3	3	NUM
gujaf-181	274	14	,	,	PUNCT
gujaf-181	274	15	october	october	PROPN
gujaf-181	274	16	,	,	PUNCT
gujaf-181	274	17	2022	2022	NUM
gujaf-181	274	18	81	81	NUM
gujaf-181	274	19	table	table	NOUN
gujaf-181	274	20	4	4	NUM
gujaf-181	274	21	:	:	PUNCT
gujaf-181	274	22	variance	variance	NOUN
gujaf-181	274	23	inflation	inflation	NOUN
gujaf-181	274	24	factor	factor	NOUN
gujaf-181	274	25	and	and	CCONJ
gujaf-181	274	26	tolerance	tolerance	NOUN
gujaf-181	274	27	vif	vif	NOUN
gujaf-181	274	28	1	1	NUM
gujaf-181	274	29	/	/	SYM
gujaf-181	274	30	vif	vif	NOUN
gujaf-181	274	31	fsize	fsize	VERB
gujaf-181	274	32	1.01	1.01	NUM
gujaf-181	274	33	0.990	0.990	NUM
gujaf-181	274	34	roa	roa	NOUN
gujaf-181	274	35	1.00	1.00	NUM
gujaf-181	274	36	0.998	0.998	NUM
gujaf-181	274	37	liq	liq	NOUN
gujaf-181	274	38	1.01	1.01	NUM
gujaf-181	274	39	0.990	0.990	NUM
gujaf-181	274	40	flev	flev	NOUN
gujaf-181	274	41	1.01	1.01	NUM
gujaf-181	274	42	0.993	0.993	NUM
gujaf-181	274	43	mean	mean	ADJ
gujaf-181	274	44	vif	vif	PROPN
gujaf-181	274	45	1.01	1.01	NUM
gujaf-181	274	46	source	source	NOUN
gujaf-181	274	47	:	:	PUNCT
gujaf-181	274	48	stata	stata	NOUN
gujaf-181	274	49	output	output	NOUN
gujaf-181	274	50	,	,	PUNCT
gujaf-181	274	51	2022	2022	NUM
gujaf-181	274	52	from	from	ADP
gujaf-181	274	53	table	table	NOUN
gujaf-181	274	54	4	4	NUM
gujaf-181	274	55	,	,	PUNCT
gujaf-181	274	56	the	the	DET
gujaf-181	274	57	tolerance	tolerance	NOUN
gujaf-181	274	58	and	and	CCONJ
gujaf-181	274	59	vif	vif	NOUN
gujaf-181	274	60	were	be	AUX
gujaf-181	274	61	used	use	VERB
gujaf-181	274	62	as	as	ADP
gujaf-181	274	63	an	an	DET
gujaf-181	274	64	advance	advance	NOUN
gujaf-181	274	65	measure	measure	NOUN
gujaf-181	274	66	to	to	PART
gujaf-181	274	67	confirm	confirm	VERB
gujaf-181	274	68	the	the	DET
gujaf-181	274	69	possible	possible	ADJ
gujaf-181	274	70	presence	presence	NOUN
gujaf-181	274	71	of	of	ADP
gujaf-181	274	72	multicollinearity	multicollinearity	NOUN
gujaf-181	274	73	among	among	ADP
gujaf-181	274	74	the	the	DET
gujaf-181	274	75	independent	independent	ADJ
gujaf-181	274	76	variables	variable	NOUN
gujaf-181	274	77	of	of	ADP
gujaf-181	274	78	a	a	DET
gujaf-181	274	79	study	study	NOUN
gujaf-181	274	80	,	,	PUNCT
gujaf-181	274	81	in	in	ADP
gujaf-181	274	82	this	this	DET
gujaf-181	274	83	study	study	NOUN
gujaf-181	274	84	the	the	DET
gujaf-181	274	85	variables	variable	NOUN
gujaf-181	274	86	were	be	AUX
gujaf-181	274	87	found	find	VERB
gujaf-181	274	88	to	to	PART
gujaf-181	274	89	be	be	AUX
gujaf-181	274	90	concurrently	concurrently	ADV
gujaf-181	274	91	less	less	ADJ
gujaf-181	274	92	than	than	ADP
gujaf-181	274	93	1	1	NUM
gujaf-181	274	94	and	and	CCONJ
gujaf-181	274	95	10	10	NUM
gujaf-181	274	96	respectively	respectively	ADV
gujaf-181	274	97	which	which	PRON
gujaf-181	274	98	by	by	ADP
gujaf-181	274	99	implication	implication	NOUN
gujaf-181	274	100	signifies	signifie	NOUN
gujaf-181	274	101	absence	absence	NOUN
gujaf-181	274	102	of	of	ADP
gujaf-181	274	103	harmful	harmful	ADJ
gujaf-181	274	104	multicollinearity	multicollinearity	NOUN
gujaf-181	274	105	among	among	ADP
gujaf-181	274	106	the	the	DET
gujaf-181	274	107	independent	independent	ADJ
gujaf-181	274	108	variables	variable	NOUN
gujaf-181	274	109	used	use	VERB
gujaf-181	274	110	(	(	PUNCT
gujaf-181	274	111	gujarati	gujarati	PROPN
gujaf-181	274	112	,	,	PUNCT
gujaf-181	274	113	2004	2004	NUM
gujaf-181	274	114	)	)	PUNCT
gujaf-181	274	115	.	.	PUNCT
gujaf-181	275	1	fixed	fix	VERB
gujaf-181	275	2	and	and	CCONJ
gujaf-181	275	3	random	random	ADJ
gujaf-181	275	4	effect	effect	NOUN
gujaf-181	275	5	tests	test	NOUN
gujaf-181	275	6	were	be	AUX
gujaf-181	275	7	carried	carry	VERB
gujaf-181	275	8	out	out	ADP
gujaf-181	275	9	and	and	CCONJ
gujaf-181	275	10	the	the	DET
gujaf-181	275	11	result	result	NOUN
gujaf-181	275	12	is	be	AUX
gujaf-181	275	13	shown	show	VERB
gujaf-181	275	14	in	in	ADP
gujaf-181	275	15	appendice	appendice	PROPN
gujaf-181	275	16	.	.	PUNCT
gujaf-181	276	1	hausman	hausman	PROPN
gujaf-181	276	2	test	test	NOUN
gujaf-181	276	3	was	be	AUX
gujaf-181	276	4	carried	carry	VERB
gujaf-181	276	5	out	out	ADP
gujaf-181	276	6	to	to	PART
gujaf-181	276	7	find	find	VERB
gujaf-181	276	8	out	out	ADP
gujaf-181	276	9	the	the	DET
gujaf-181	276	10	differences	difference	NOUN
gujaf-181	276	11	between	between	ADP
gujaf-181	276	12	the	the	DET
gujaf-181	276	13	individual	individual	ADJ
gujaf-181	276	14	units	unit	NOUN
gujaf-181	276	15	.	.	PUNCT
gujaf-181	277	1	p	p	X
gujaf-181	277	2	-	-	PUNCT
gujaf-181	277	3	value	value	NOUN
gujaf-181	277	4	that	that	PRON
gujaf-181	277	5	is	be	AUX
gujaf-181	277	6	significant	significant	ADJ
gujaf-181	277	7	is	be	AUX
gujaf-181	277	8	an	an	DET
gujaf-181	277	9	evidence	evidence	NOUN
gujaf-181	277	10	that	that	SCONJ
gujaf-181	277	11	at	at	ADP
gujaf-181	277	12	desire	desire	NOUN
gujaf-181	277	13	significance	significance	NOUN
gujaf-181	277	14	level	level	NOUN
gujaf-181	277	15	,	,	PUNCT
gujaf-181	277	16	the	the	DET
gujaf-181	277	17	models	model	NOUN
gujaf-181	277	18	are	be	AUX
gujaf-181	277	19	different	different	ADJ
gujaf-181	277	20	enough	enough	ADV
gujaf-181	277	21	to	to	PART
gujaf-181	277	22	allow	allow	VERB
gujaf-181	277	23	rejection	rejection	NOUN
gujaf-181	277	24	of	of	ADP
gujaf-181	277	25	null	null	ADJ
gujaf-181	277	26	hypothesis	hypothesis	NOUN
gujaf-181	277	27	and	and	CCONJ
gujaf-181	277	28	hence	hence	ADV
gujaf-181	277	29	reject	reject	VERB
gujaf-181	277	30	the	the	DET
gujaf-181	277	31	random	random	ADJ
gujaf-181	277	32	effect	effect	NOUN
gujaf-181	277	33	model	model	NOUN
gujaf-181	277	34	so	so	SCONJ
gujaf-181	277	35	as	as	SCONJ
gujaf-181	277	36	to	to	PART
gujaf-181	277	37	pick	pick	VERB
gujaf-181	277	38	the	the	DET
gujaf-181	277	39	fixed	fixed	ADJ
gujaf-181	277	40	effect	effect	NOUN
gujaf-181	277	41	model	model	NOUN
gujaf-181	277	42	.	.	PUNCT
gujaf-181	278	1	in	in	ADP
gujaf-181	278	2	this	this	DET
gujaf-181	278	3	study	study	NOUN
gujaf-181	278	4	,	,	PUNCT
gujaf-181	278	5	the	the	DET
gujaf-181	278	6	hausman	hausman	ADJ
gujaf-181	278	7	test	test	NOUN
gujaf-181	278	8	result	result	NOUN
gujaf-181	278	9	was	be	AUX
gujaf-181	278	10	insignificant	insignificant	ADJ
gujaf-181	278	11	which	which	PRON
gujaf-181	278	12	give	give	VERB
gujaf-181	278	13	room	room	NOUN
gujaf-181	278	14	for	for	ADP
gujaf-181	278	15	the	the	DET
gujaf-181	278	16	use	use	NOUN
gujaf-181	278	17	of	of	ADP
gujaf-181	278	18	random	random	ADJ
gujaf-181	278	19	effect	effect	NOUN
gujaf-181	278	20	instead	instead	ADV
gujaf-181	278	21	of	of	ADP
gujaf-181	278	22	fixed	fix	VERB
gujaf-181	278	23	effect	effect	NOUN
gujaf-181	278	24	model	model	NOUN
gujaf-181	278	25	.	.	PUNCT
gujaf-181	279	1	table	table	NOUN
gujaf-181	279	2	5	5	NUM
gujaf-181	279	3	:	:	PUNCT
gujaf-181	279	4	summary	summary	NOUN
gujaf-181	279	5	of	of	ADP
gujaf-181	279	6	random	random	ADJ
gujaf-181	279	7	effect	effect	NOUN
gujaf-181	279	8	estimation	estimation	NOUN
gujaf-181	279	9	variables	variable	NOUN
gujaf-181	279	10	coefficient	coefficient	VERB
gujaf-181	279	11	z	z	PROPN
gujaf-181	279	12	p	p	PROPN
gujaf-181	279	13	>	>	X
gujaf-181	279	14	z	z	NOUN
gujaf-181	279	15	fsize	fsize	NOUN
gujaf-181	279	16	-13.317	-13.317	ADP
gujaf-181	279	17	-3.63	-3.63	PROPN
gujaf-181	279	18	0.000	0.000	NUM
gujaf-181	279	19	roa	roa	NOUN
gujaf-181	279	20	3.723	3.723	NUM
gujaf-181	279	21	0.79	0.79	NUM
gujaf-181	279	22	0.430	0.430	NUM
gujaf-181	279	23	liq	liq	NOUN
gujaf-181	279	24	flev	flev	NOUN
gujaf-181	279	25	constant	constant	ADJ
gujaf-181	279	26	3.627	3.627	NUM
gujaf-181	279	27	-51.481	-51.481	PROPN
gujaf-181	279	28	236.153	236.153	NUM
gujaf-181	279	29	0.97	0.97	NUM
gujaf-181	279	30	-1.82	-1.82	NUM
gujaf-181	279	31	5.95	5.95	NUM
gujaf-181	279	32	0.333	0.333	NUM
gujaf-181	279	33	0.068	0.068	NUM
gujaf-181	279	34	0.000	0.000	NUM
gujaf-181	279	35	r2	r2	PROPN
gujaf-181	279	36	0.166	0.166	NUM
gujaf-181	279	37	f	f	NOUN
gujaf-181	279	38	-	-	PUNCT
gujaf-181	279	39	stat	stat	NOUN
gujaf-181	279	40	17.92	17.92	NUM
gujaf-181	279	41	p	p	NOUN
gujaf-181	279	42	-	-	PUNCT
gujaf-181	279	43	value	value	NOUN
gujaf-181	279	44	>	>	X
gujaf-181	279	45	f	f	X
gujaf-181	279	46	-	-	PUNCT
gujaf-181	279	47	stat	stat	NOUN
gujaf-181	279	48	.	.	PUNCT
gujaf-181	280	1	0.001	0.001	NUM
gujaf-181	280	2	hausman	hausman	ADJ
gujaf-181	280	3	chi2	chi2	PROPN
gujaf-181	280	4	4.09	4.09	NUM
gujaf-181	280	5	p	p	NOUN
gujaf-181	280	6	-	-	PUNCT
gujaf-181	280	7	value	value	NOUN
gujaf-181	280	8	>	>	X
gujaf-181	280	9	chi2	chi2	NOUN
gujaf-181	280	10	.	.	PUNCT
gujaf-181	281	1	0.394	0.394	NUM
gujaf-181	281	2	lmtre	lmtre	NOUN
gujaf-181	281	3	chibar2	chibar2	NOUN
gujaf-181	281	4	38.0	38.0	NUM
gujaf-181	281	5	p	p	NOUN
gujaf-181	281	6	-	-	PUNCT
gujaf-181	281	7	value	value	NOUN
gujaf-181	281	8	>	>	PUNCT
gujaf-181	281	9	chibar2	chibar2	NOUN
gujaf-181	281	10	0.000	0.000	NUM
gujaf-181	281	11	source	source	NOUN
gujaf-181	281	12	:	:	PUNCT
gujaf-181	281	13	stata	stata	NOUN
gujaf-181	281	14	output	output	NOUN
gujaf-181	281	15	,	,	PUNCT
gujaf-181	281	16	2022	2022	NUM
gujaf-181	281	17	gusau	gusau	PROPN
gujaf-181	281	18	journal	journal	NOUN
gujaf-181	281	19	of	of	ADP
gujaf-181	281	20	accounting	accounting	NOUN
gujaf-181	281	21	and	and	CCONJ
gujaf-181	281	22	finance	finance	NOUN
gujaf-181	281	23	,	,	PUNCT
gujaf-181	281	24	vol	vol	NOUN
gujaf-181	281	25	.	.	PROPN
gujaf-181	281	26	3	3	NUM
gujaf-181	281	27	,	,	PUNCT
gujaf-181	281	28	issue	issue	NOUN
gujaf-181	281	29	3	3	NUM
gujaf-181	281	30	,	,	PUNCT
gujaf-181	281	31	october	october	PROPN
gujaf-181	281	32	,	,	PUNCT
gujaf-181	281	33	2022	2022	NUM
gujaf-181	281	34	82	82	NUM
gujaf-181	281	35	*	*	PUNCT
gujaf-181	281	36	*	*	PUNCT
gujaf-181	281	37	*	*	PUNCT
gujaf-181	281	38	p<0.01	p<0.01	PROPN
gujaf-181	281	39	,	,	PUNCT
gujaf-181	281	40	*	*	PUNCT
gujaf-181	281	41	*	*	PUNCT
gujaf-181	281	42	p<0.05and	p<0.05and	NUM
gujaf-181	281	43	*	*	SYM
gujaf-181	281	44	p<0.1	p<0.1	PROPN
gujaf-181	281	45	gusau	gusau	ADJ
gujaf-181	281	46	journal	journal	NOUN
gujaf-181	281	47	of	of	ADP
gujaf-181	281	48	accounting	accounting	NOUN
gujaf-181	281	49	and	and	CCONJ
gujaf-181	281	50	finance	finance	NOUN
gujaf-181	281	51	,	,	PUNCT
gujaf-181	281	52	vol	vol	NOUN
gujaf-181	281	53	.	.	PROPN
gujaf-181	281	54	3	3	NUM
gujaf-181	281	55	,	,	PUNCT
gujaf-181	281	56	issue	issue	NOUN
gujaf-181	281	57	3	3	NUM
gujaf-181	281	58	,	,	PUNCT
gujaf-181	281	59	october	october	PROPN
gujaf-181	281	60	,	,	PUNCT
gujaf-181	281	61	2022	2022	NUM
gujaf-181	281	62	83	83	NUM
gujaf-181	281	63	table	table	NOUN
gujaf-181	281	64	5	5	NUM
gujaf-181	281	65	illustrate	illustrate	VERB
gujaf-181	281	66	the	the	DET
gujaf-181	281	67	coefficients	coefficient	NOUN
gujaf-181	281	68	,	,	PUNCT
gujaf-181	281	69	z	z	NOUN
gujaf-181	281	70	-	-	PUNCT
gujaf-181	281	71	statistics	statistic	NOUN
gujaf-181	281	72	and	and	CCONJ
gujaf-181	281	73	probability	probability	NOUN
gujaf-181	281	74	values	value	NOUN
gujaf-181	281	75	of	of	ADP
gujaf-181	281	76	random	random	ADJ
gujaf-181	281	77	effects	effect	NOUN
gujaf-181	281	78	generalized	generalize	VERB
gujaf-181	281	79	least	least	ADJ
gujaf-181	281	80	square	square	ADJ
gujaf-181	281	81	(	(	PUNCT
gujaf-181	281	82	gls	gls	PROPN
gujaf-181	281	83	)	)	PUNCT
gujaf-181	281	84	regression	regression	NOUN
gujaf-181	281	85	outcome	outcome	NOUN
gujaf-181	281	86	.	.	PUNCT
gujaf-181	282	1	the	the	DET
gujaf-181	282	2	outcome	outcome	NOUN
gujaf-181	282	3	reflects	reflect	VERB
gujaf-181	282	4	a	a	DET
gujaf-181	282	5	value	value	NOUN
gujaf-181	282	6	of	of	ADP
gujaf-181	282	7	0.166	0.166	NUM
gujaf-181	282	8	in	in	ADP
gujaf-181	282	9	respect	respect	NOUN
gujaf-181	282	10	to	to	ADP
gujaf-181	282	11	the	the	DET
gujaf-181	282	12	coefficient	coefficient	NOUN
gujaf-181	282	13	of	of	ADP
gujaf-181	282	14	determination	determination	NOUN
gujaf-181	282	15	otherwise	otherwise	ADV
gujaf-181	282	16	known	know	VERB
gujaf-181	282	17	as	as	ADP
gujaf-181	282	18	the	the	DET
gujaf-181	282	19	r²	r²	NOUN
gujaf-181	282	20	.	.	PUNCT
gujaf-181	283	1	the	the	DET
gujaf-181	283	2	r²	r²	NOUN
gujaf-181	283	3	measures	measure	NOUN
gujaf-181	283	4	the	the	DET
gujaf-181	283	5	total	total	ADJ
gujaf-181	283	6	percentage	percentage	NOUN
gujaf-181	283	7	change	change	NOUN
gujaf-181	283	8	in	in	ADP
gujaf-181	283	9	the	the	DET
gujaf-181	283	10	dependent	dependent	ADJ
gujaf-181	283	11	variable	variable	NOUN
gujaf-181	283	12	(	(	PUNCT
gujaf-181	283	13	tims	tims	PROPN
gujaf-181	283	14	)	)	PUNCT
gujaf-181	283	15	which	which	PRON
gujaf-181	283	16	will	will	AUX
gujaf-181	283	17	only	only	ADV
gujaf-181	283	18	be	be	AUX
gujaf-181	283	19	explained	explain	VERB
gujaf-181	283	20	by	by	ADP
gujaf-181	283	21	the	the	DET
gujaf-181	283	22	independent	independent	ADJ
gujaf-181	283	23	variables	variable	NOUN
gujaf-181	283	24	(	(	PUNCT
gujaf-181	283	25	fsize	fsize	NOUN
gujaf-181	283	26	,	,	PUNCT
gujaf-181	283	27	roa	roa	NOUN
gujaf-181	283	28	,	,	PUNCT
gujaf-181	283	29	liq	liq	NOUN
gujaf-181	283	30	and	and	CCONJ
gujaf-181	283	31	flev	flev	NOUN
gujaf-181	283	32	)	)	PUNCT
gujaf-181	283	33	.	.	PUNCT
gujaf-181	284	1	thus	thus	ADV
gujaf-181	284	2	,	,	PUNCT
gujaf-181	284	3	an	an	DET
gujaf-181	284	4	r²	r²	NOUN
gujaf-181	284	5	value	value	NOUN
gujaf-181	284	6	of	of	ADP
gujaf-181	284	7	16.60	16.60	NUM
gujaf-181	284	8	%	%	NOUN
gujaf-181	284	9	indicates	indicate	VERB
gujaf-181	284	10	that	that	SCONJ
gujaf-181	284	11	the	the	DET
gujaf-181	284	12	independent	independent	ADJ
gujaf-181	284	13	variables	variable	NOUN
gujaf-181	284	14	of	of	ADP
gujaf-181	284	15	the	the	DET
gujaf-181	284	16	study	study	NOUN
gujaf-181	284	17	accounts	account	VERB
gujaf-181	284	18	for	for	ADP
gujaf-181	284	19	16.60	16.60	NUM
gujaf-181	284	20	%	%	NOUN
gujaf-181	284	21	of	of	ADP
gujaf-181	284	22	the	the	DET
gujaf-181	284	23	total	total	ADJ
gujaf-181	284	24	variation	variation	NOUN
gujaf-181	284	25	in	in	ADP
gujaf-181	284	26	the	the	DET
gujaf-181	284	27	dependent	dependent	ADJ
gujaf-181	284	28	variable	variable	NOUN
gujaf-181	284	29	(	(	PUNCT
gujaf-181	284	30	tims	tims	PROPN
gujaf-181	284	31	)	)	PUNCT
gujaf-181	284	32	while	while	SCONJ
gujaf-181	284	33	the	the	DET
gujaf-181	284	34	remaining	remain	VERB
gujaf-181	284	35	83.40	83.40	NUM
gujaf-181	284	36	%	%	NOUN
gujaf-181	284	37	(	(	PUNCT
gujaf-181	284	38	i.e.	i.e.	X
gujaf-181	284	39	100	100	NUM
gujaf-181	284	40	-	-	SYM
gujaf-181	284	41	16.60	16.60	NUM
gujaf-181	284	42	)	)	PUNCT
gujaf-181	284	43	of	of	ADP
gujaf-181	284	44	the	the	DET
gujaf-181	284	45	variation	variation	NOUN
gujaf-181	284	46	could	could	AUX
gujaf-181	284	47	be	be	AUX
gujaf-181	284	48	explained	explain	VERB
gujaf-181	284	49	by	by	ADP
gujaf-181	284	50	other	other	ADJ
gujaf-181	284	51	factors	factor	NOUN
gujaf-181	284	52	not	not	PART
gujaf-181	284	53	considered	consider	VERB
gujaf-181	284	54	in	in	ADP
gujaf-181	284	55	the	the	DET
gujaf-181	284	56	model	model	NOUN
gujaf-181	284	57	.	.	PUNCT
gujaf-181	285	1	moreover	moreover	ADV
gujaf-181	285	2	,	,	PUNCT
gujaf-181	285	3	wald	wald	PROPN
gujaf-181	285	4	chi²	chi²	PROPN
gujaf-181	285	5	is	be	AUX
gujaf-181	285	6	17.92	17.92	NUM
gujaf-181	285	7	and	and	CCONJ
gujaf-181	285	8	its	its	PRON
gujaf-181	285	9	associated	associated	ADJ
gujaf-181	285	10	p	p	NOUN
gujaf-181	285	11	-	-	PUNCT
gujaf-181	285	12	value	value	NOUN
gujaf-181	285	13	is	be	AUX
gujaf-181	285	14	0.001	0.001	NUM
gujaf-181	285	15	and	and	CCONJ
gujaf-181	285	16	by	by	ADP
gujaf-181	285	17	implication	implication	NOUN
gujaf-181	285	18	is	be	AUX
gujaf-181	285	19	statistically	statistically	ADV
gujaf-181	285	20	significant	significant	ADJ
gujaf-181	285	21	1	1	NUM
gujaf-181	285	22	%	%	NOUN
gujaf-181	285	23	.	.	PUNCT
gujaf-181	286	1	this	this	DET
gujaf-181	286	2	small	small	ADJ
gujaf-181	286	3	p	p	NOUN
gujaf-181	286	4	-	-	PUNCT
gujaf-181	286	5	value	value	NOUN
gujaf-181	286	6	less	less	ADJ
gujaf-181	286	7	than	than	ADP
gujaf-181	286	8	0.05	0.05	NUM
gujaf-181	286	9	is	be	AUX
gujaf-181	286	10	small	small	ADJ
gujaf-181	286	11	enough	enough	ADV
gujaf-181	286	12	and	and	CCONJ
gujaf-181	286	13	also	also	ADV
gujaf-181	286	14	confirmed	confirm	VERB
gujaf-181	286	15	the	the	DET
gujaf-181	286	16	fitness	fitness	NOUN
gujaf-181	286	17	of	of	ADP
gujaf-181	286	18	the	the	DET
gujaf-181	286	19	model	model	NOUN
gujaf-181	286	20	for	for	ADP
gujaf-181	286	21	this	this	DET
gujaf-181	286	22	study	study	NOUN
gujaf-181	286	23	.	.	PUNCT
gujaf-181	287	1	it	it	PRON
gujaf-181	287	2	was	be	AUX
gujaf-181	287	3	also	also	ADV
gujaf-181	287	4	revealed	reveal	VERB
gujaf-181	287	5	from	from	ADP
gujaf-181	287	6	the	the	DET
gujaf-181	287	7	table	table	NOUN
gujaf-181	287	8	4.3	4.3	NUM
gujaf-181	287	9	that	that	SCONJ
gujaf-181	287	10	the	the	DET
gujaf-181	287	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-181	287	12	problem	problem	NOUN
gujaf-181	287	13	in	in	ADP
gujaf-181	287	14	the	the	DET
gujaf-181	287	15	panel	panel	NOUN
gujaf-181	287	16	random	random	ADJ
gujaf-181	287	17	model	model	NOUN
gujaf-181	287	18	and	and	CCONJ
gujaf-181	287	19	the	the	DET
gujaf-181	287	20	autocorrelation	autocorrelation	NOUN
gujaf-181	287	21	are	be	AUX
gujaf-181	287	22	corrected	correct	VERB
gujaf-181	287	23	with	with	ADP
gujaf-181	287	24	gls	gls	ADJ
gujaf-181	287	25	estimates	estimate	NOUN
gujaf-181	287	26	.	.	PUNCT
gujaf-181	288	1	timsit	timsit	NOUN
gujaf-181	288	2	=	=	VERB
gujaf-181	288	3	236.153	236.153	NUM
gujaf-181	288	4	-13.317fsizeit	-13.317fsizeit	NOUN
gujaf-181	288	5	+	+	CCONJ
gujaf-181	288	6	3.722roait	3.722roait	NUM
gujaf-181	289	1	+	+	CCONJ
gujaf-181	290	1	3.627liqit	3.627liqit	NOUN
gujaf-181	290	2	-51.481flevit	-51.481flevit	PROPN
gujaf-181	291	1	the	the	DET
gujaf-181	291	2	regression	regression	NOUN
gujaf-181	291	3	result	result	NOUN
gujaf-181	291	4	shows	show	VERB
gujaf-181	291	5	that	that	SCONJ
gujaf-181	291	6	firm	firm	ADJ
gujaf-181	291	7	size	size	NOUN
gujaf-181	291	8	has	have	VERB
gujaf-181	291	9	a	a	DET
gujaf-181	291	10	coefficient	coefficient	NOUN
gujaf-181	291	11	of	of	ADP
gujaf-181	291	12	-13.317	-13.317	PROPN
gujaf-181	291	13	,	,	PUNCT
gujaf-181	291	14	z	z	NOUN
gujaf-181	291	15	value	value	NOUN
gujaf-181	291	16	of	of	ADP
gujaf-181	291	17	3.63	3.63	NUM
gujaf-181	291	18	and	and	CCONJ
gujaf-181	291	19	a	a	DET
gujaf-181	291	20	p	p	NOUN
gujaf-181	291	21	-	-	PUNCT
gujaf-181	291	22	value	value	NOUN
gujaf-181	291	23	of	of	ADP
gujaf-181	291	24	0.000	0.000	NUM
gujaf-181	291	25	which	which	PRON
gujaf-181	291	26	is	be	AUX
gujaf-181	291	27	statistically	statistically	ADV
gujaf-181	291	28	significant	significant	ADJ
gujaf-181	291	29	at	at	ADP
gujaf-181	291	30	1	1	NUM
gujaf-181	291	31	%	%	NOUN
gujaf-181	291	32	.	.	PUNCT
gujaf-181	292	1	by	by	ADP
gujaf-181	292	2	implication	implication	NOUN
gujaf-181	292	3	this	this	PRON
gujaf-181	292	4	signifies	signify	VERB
gujaf-181	292	5	that	that	SCONJ
gujaf-181	292	6	there	there	PRON
gujaf-181	292	7	is	be	VERB
gujaf-181	292	8	a	a	DET
gujaf-181	292	9	sufficient	sufficient	ADJ
gujaf-181	292	10	evidence	evidence	NOUN
gujaf-181	292	11	beyond	beyond	ADP
gujaf-181	292	12	reasonable	reasonable	ADJ
gujaf-181	292	13	doubt	doubt	NOUN
gujaf-181	292	14	that	that	SCONJ
gujaf-181	292	15	firm	firm	ADJ
gujaf-181	292	16	size	size	NOUN
gujaf-181	292	17	has	have	AUX
gujaf-181	292	18	a	a	DET
gujaf-181	292	19	relationship	relationship	NOUN
gujaf-181	292	20	with	with	ADP
gujaf-181	292	21	financial	financial	ADJ
gujaf-181	292	22	reporting	reporting	NOUN
gujaf-181	292	23	timeliness	timeliness	NOUN
gujaf-181	292	24	of	of	ADP
gujaf-181	292	25	consumer	consumer	NOUN
gujaf-181	292	26	goods	good	NOUN
gujaf-181	292	27	firms	firm	NOUN
gujaf-181	292	28	in	in	ADP
gujaf-181	292	29	nigeria	nigeria	PROPN
gujaf-181	292	30	.	.	PUNCT
gujaf-181	293	1	this	this	PRON
gujaf-181	293	2	further	further	ADJ
gujaf-181	293	3	means	mean	VERB
gujaf-181	293	4	that	that	SCONJ
gujaf-181	293	5	if	if	SCONJ
gujaf-181	293	6	firm	firm	ADJ
gujaf-181	293	7	size	size	NOUN
gujaf-181	293	8	increase	increase	NOUN
gujaf-181	293	9	by	by	ADP
gujaf-181	293	10	n1	n1	NOUN
gujaf-181	293	11	it	it	PRON
gujaf-181	293	12	will	will	AUX
gujaf-181	293	13	lead	lead	VERB
gujaf-181	293	14	to	to	ADP
gujaf-181	293	15	a	a	DET
gujaf-181	293	16	decrease	decrease	NOUN
gujaf-181	293	17	in	in	ADP
gujaf-181	293	18	the	the	DET
gujaf-181	293	19	financial	financial	ADJ
gujaf-181	293	20	reporting	reporting	NOUN
gujaf-181	293	21	timeliness	timeliness	NOUN
gujaf-181	293	22	of	of	ADP
gujaf-181	293	23	consumer	consumer	NOUN
gujaf-181	293	24	goods	good	NOUN
gujaf-181	293	25	firms	firm	NOUN
gujaf-181	293	26	in	in	ADP
gujaf-181	293	27	nigeria	nigeria	PROPN
gujaf-181	293	28	by	by	ADP
gujaf-181	293	29	approximately	approximately	ADV
gujaf-181	293	30	13	13	NUM
gujaf-181	293	31	days	day	NOUN
gujaf-181	293	32	every	every	DET
gujaf-181	293	33	other	other	ADJ
gujaf-181	293	34	thing	thing	NOUN
gujaf-181	293	35	being	be	AUX
gujaf-181	293	36	equal	equal	ADJ
gujaf-181	293	37	.	.	PUNCT
gujaf-181	294	1	this	this	DET
gujaf-181	294	2	result	result	NOUN
gujaf-181	294	3	is	be	AUX
gujaf-181	294	4	in	in	ADP
gujaf-181	294	5	line	line	NOUN
gujaf-181	294	6	with	with	ADP
gujaf-181	294	7	the	the	DET
gujaf-181	294	8	study	study	NOUN
gujaf-181	294	9	of	of	ADP
gujaf-181	294	10	ebaid	ebaid	PROPN
gujaf-181	294	11	(	(	PUNCT
gujaf-181	294	12	2022	2022	NUM
gujaf-181	294	13	)	)	PUNCT
gujaf-181	294	14	and	and	CCONJ
gujaf-181	294	15	ömer	ömer	PROPN
gujaf-181	294	16	(	(	PUNCT
gujaf-181	294	17	2017	2017	NUM
gujaf-181	294	18	)	)	PUNCT
gujaf-181	294	19	as	as	SCONJ
gujaf-181	294	20	these	these	DET
gujaf-181	294	21	studies	study	NOUN
gujaf-181	294	22	revealed	reveal	VERB
gujaf-181	294	23	that	that	SCONJ
gujaf-181	294	24	firm	firm	ADJ
gujaf-181	294	25	size	size	NOUN
gujaf-181	294	26	has	have	VERB
gujaf-181	294	27	a	a	DET
gujaf-181	294	28	significant	significant	ADJ
gujaf-181	294	29	and	and	CCONJ
gujaf-181	294	30	negative	negative	ADJ
gujaf-181	294	31	relationship	relationship	NOUN
gujaf-181	294	32	with	with	ADP
gujaf-181	294	33	financial	financial	ADJ
gujaf-181	294	34	reporting	reporting	NOUN
gujaf-181	294	35	timeliness	timeliness	NOUN
gujaf-181	294	36	of	of	ADP
gujaf-181	294	37	firms	firm	NOUN
gujaf-181	294	38	.	.	PUNCT
gujaf-181	295	1	however	however	ADV
gujaf-181	295	2	,	,	PUNCT
gujaf-181	295	3	the	the	DET
gujaf-181	295	4	findings	finding	NOUN
gujaf-181	295	5	of	of	ADP
gujaf-181	295	6	this	this	DET
gujaf-181	295	7	study	study	NOUN
gujaf-181	295	8	contradicts	contradict	VERB
gujaf-181	295	9	the	the	DET
gujaf-181	295	10	work	work	NOUN
gujaf-181	295	11	of	of	ADP
gujaf-181	295	12	al	al	PROPN
gujaf-181	295	13	-	-	PROPN
gujaf-181	295	14	tahat	tahat	PROPN
gujaf-181	295	15	(	(	PUNCT
gujaf-181	295	16	2015	2015	NUM
gujaf-181	295	17	)	)	PUNCT
gujaf-181	295	18	who	who	PRON
gujaf-181	295	19	discovered	discover	VERB
gujaf-181	295	20	no	no	DET
gujaf-181	295	21	relationship	relationship	NOUN
gujaf-181	295	22	between	between	ADP
gujaf-181	295	23	firm	firm	ADJ
gujaf-181	295	24	size	size	NOUN
gujaf-181	295	25	and	and	CCONJ
gujaf-181	295	26	financial	financial	ADJ
gujaf-181	295	27	reporting	reporting	NOUN
gujaf-181	295	28	timeliness	timeliness	NOUN
gujaf-181	295	29	of	of	ADP
gujaf-181	295	30	listed	list	VERB
gujaf-181	295	31	companies	company	NOUN
gujaf-181	295	32	.	.	PUNCT
gujaf-181	296	1	hence	hence	ADV
gujaf-181	296	2	,	,	PUNCT
gujaf-181	296	3	on	on	ADP
gujaf-181	296	4	the	the	DET
gujaf-181	296	5	basis	basis	NOUN
gujaf-181	296	6	of	of	ADP
gujaf-181	296	7	the	the	DET
gujaf-181	296	8	above	above	ADJ
gujaf-181	296	9	regression	regression	NOUN
gujaf-181	296	10	result	result	VERB
gujaf-181	296	11	the	the	DET
gujaf-181	296	12	study	study	NOUN
gujaf-181	296	13	reject	reject	VERB
gujaf-181	296	14	the	the	DET
gujaf-181	296	15	null	null	ADJ
gujaf-181	296	16	hypothesis	hypothesis	NOUN
gujaf-181	296	17	which	which	PRON
gujaf-181	296	18	states	state	VERB
gujaf-181	296	19	that	that	SCONJ
gujaf-181	296	20	firm	firm	ADJ
gujaf-181	296	21	size	size	NOUN
gujaf-181	296	22	has	have	VERB
gujaf-181	296	23	no	no	DET
gujaf-181	296	24	significant	significant	ADJ
gujaf-181	296	25	relationship	relationship	NOUN
gujaf-181	296	26	with	with	ADP
gujaf-181	296	27	financial	financial	ADJ
gujaf-181	296	28	reporting	reporting	NOUN
gujaf-181	296	29	timeliness	timeliness	NOUN
gujaf-181	296	30	of	of	ADP
gujaf-181	296	31	listed	list	VERB
gujaf-181	296	32	consumer	consumer	NOUN
gujaf-181	296	33	goods	good	NOUN
gujaf-181	296	34	firms	firm	NOUN
gujaf-181	296	35	in	in	ADP
gujaf-181	296	36	nigeria	nigeria	PROPN
gujaf-181	296	37	.	.	PUNCT
gujaf-181	297	1	also	also	ADV
gujaf-181	297	2	,	,	PUNCT
gujaf-181	297	3	the	the	DET
gujaf-181	297	4	regression	regression	NOUN
gujaf-181	297	5	result	result	NOUN
gujaf-181	297	6	revealed	reveal	VERB
gujaf-181	297	7	that	that	SCONJ
gujaf-181	297	8	profitability	profitability	NOUN
gujaf-181	297	9	has	have	VERB
gujaf-181	297	10	a	a	DET
gujaf-181	297	11	positive	positive	ADJ
gujaf-181	297	12	but	but	CCONJ
gujaf-181	297	13	insignificant	insignificant	ADJ
gujaf-181	297	14	relationship	relationship	NOUN
gujaf-181	297	15	with	with	ADP
gujaf-181	297	16	financial	financial	ADJ
gujaf-181	297	17	reporting	reporting	NOUN
gujaf-181	297	18	timeliness	timeliness	NOUN
gujaf-181	297	19	of	of	ADP
gujaf-181	297	20	consumer	consumer	NOUN
gujaf-181	297	21	goods	good	NOUN
gujaf-181	297	22	firms	firm	NOUN
gujaf-181	297	23	as	as	SCONJ
gujaf-181	297	24	shown	show	VERB
gujaf-181	297	25	by	by	ADP
gujaf-181	297	26	the	the	DET
gujaf-181	297	27	coefficient	coefficient	NOUN
gujaf-181	297	28	of	of	ADP
gujaf-181	297	29	3.627	3.627	NUM
gujaf-181	297	30	,	,	PUNCT
gujaf-181	297	31	z	z	NOUN
gujaf-181	297	32	value	value	NOUN
gujaf-181	297	33	of	of	ADP
gujaf-181	297	34	0.79	0.79	NUM
gujaf-181	297	35	and	and	CCONJ
gujaf-181	297	36	a	a	DET
gujaf-181	297	37	p	p	NOUN
gujaf-181	297	38	-	-	PUNCT
gujaf-181	297	39	value	value	NOUN
gujaf-181	297	40	of	of	ADP
gujaf-181	297	41	0.430	0.430	NUM
gujaf-181	297	42	which	which	PRON
gujaf-181	297	43	is	be	AUX
gujaf-181	297	44	statistically	statistically	ADV
gujaf-181	297	45	insignificant	insignificant	ADJ
gujaf-181	297	46	.	.	PUNCT
gujaf-181	298	1	this	this	PRON
gujaf-181	298	2	shows	show	VERB
gujaf-181	298	3	that	that	SCONJ
gujaf-181	298	4	profitability	profitability	NOUN
gujaf-181	298	5	is	be	AUX
gujaf-181	298	6	not	not	PART
gujaf-181	298	7	a	a	DET
gujaf-181	298	8	determinant	determinant	NOUN
gujaf-181	298	9	of	of	ADP
gujaf-181	298	10	financial	financial	ADJ
gujaf-181	298	11	reporting	reporting	NOUN
gujaf-181	298	12	timeliness	timeliness	NOUN
gujaf-181	298	13	by	by	ADP
gujaf-181	298	14	consumer	consumer	NOUN
gujaf-181	298	15	goods	good	NOUN
gujaf-181	298	16	firms	firm	NOUN
gujaf-181	298	17	in	in	ADP
gujaf-181	298	18	nigeria	nigeria	PROPN
gujaf-181	298	19	.	.	PUNCT
gujaf-181	299	1	the	the	DET
gujaf-181	299	2	study	study	NOUN
gujaf-181	299	3	is	be	AUX
gujaf-181	299	4	in	in	ADP
gujaf-181	299	5	line	line	NOUN
gujaf-181	299	6	with	with	ADP
gujaf-181	299	7	the	the	DET
gujaf-181	299	8	findings	finding	NOUN
gujaf-181	299	9	of	of	ADP
gujaf-181	299	10	akhalumeh	akhalumeh	NOUN
gujaf-181	299	11	,	,	PUNCT
gujaf-181	299	12	et	et	PROPN
gujaf-181	299	13	al	al	PROPN
gujaf-181	299	14	.	.	PUNCT
gujaf-181	300	1	(	(	PUNCT
gujaf-181	300	2	2017	2017	NUM
gujaf-181	300	3	)	)	PUNCT
gujaf-181	300	4	;	;	PUNCT
gujaf-181	300	5	machmuddah	machmuddah	NOUN
gujaf-181	300	6	,	,	PUNCT
gujaf-181	300	7	et	et	PROPN
gujaf-181	300	8	al	al	PROPN
gujaf-181	300	9	.	.	PROPN
gujaf-181	300	10	(	(	PUNCT
gujaf-181	300	11	2020	2020	NUM
gujaf-181	300	12	)	)	PUNCT
gujaf-181	300	13	;	;	PUNCT
gujaf-181	300	14	siyanbola	siyanbola	PROPN
gujaf-181	300	15	,	,	PUNCT
gujaf-181	300	16	et	et	PROPN
gujaf-181	300	17	al	al	PROPN
gujaf-181	300	18	(	(	PUNCT
gujaf-181	300	19	2020	2020	NUM
gujaf-181	300	20	)	)	PUNCT
gujaf-181	300	21	which	which	PRON
gujaf-181	300	22	revealed	reveal	VERB
gujaf-181	300	23	that	that	SCONJ
gujaf-181	300	24	profitability	profitability	NOUN
gujaf-181	300	25	has	have	VERB
gujaf-181	300	26	no	no	DET
gujaf-181	300	27	significant	significant	ADJ
gujaf-181	300	28	gusau	gusau	ADJ
gujaf-181	300	29	journal	journal	NOUN
gujaf-181	300	30	of	of	ADP
gujaf-181	300	31	accounting	accounting	NOUN
gujaf-181	300	32	and	and	CCONJ
gujaf-181	300	33	finance	finance	NOUN
gujaf-181	300	34	,	,	PUNCT
gujaf-181	300	35	vol	vol	NOUN
gujaf-181	300	36	.	.	PROPN
gujaf-181	300	37	3	3	NUM
gujaf-181	300	38	,	,	PUNCT
gujaf-181	300	39	issue	issue	NOUN
gujaf-181	300	40	3	3	NUM
gujaf-181	300	41	,	,	PUNCT
gujaf-181	300	42	october	october	PROPN
gujaf-181	300	43	,	,	PUNCT
gujaf-181	300	44	2022	2022	NUM
gujaf-181	300	45	84	84	NUM
gujaf-181	300	46	relationship	relationship	NOUN
gujaf-181	300	47	with	with	ADP
gujaf-181	300	48	financial	financial	ADJ
gujaf-181	300	49	reporting	reporting	NOUN
gujaf-181	300	50	timeliness	timeliness	NOUN
gujaf-181	300	51	of	of	ADP
gujaf-181	300	52	listed	list	VERB
gujaf-181	300	53	firms	firm	NOUN
gujaf-181	300	54	.	.	PUNCT
gujaf-181	301	1	however	however	ADV
gujaf-181	301	2	the	the	DET
gujaf-181	301	3	study	study	NOUN
gujaf-181	301	4	gusau	gusau	PROPN
gujaf-181	301	5	journal	journal	PROPN
gujaf-181	301	6	of	of	ADP
gujaf-181	301	7	accounting	accounting	NOUN
gujaf-181	301	8	and	and	CCONJ
gujaf-181	301	9	finance	finance	NOUN
gujaf-181	301	10	,	,	PUNCT
gujaf-181	301	11	vol	vol	NOUN
gujaf-181	301	12	.	.	PROPN
gujaf-181	301	13	3	3	NUM
gujaf-181	301	14	,	,	PUNCT
gujaf-181	301	15	issue	issue	NOUN
gujaf-181	301	16	3	3	NUM
gujaf-181	301	17	,	,	PUNCT
gujaf-181	301	18	october	october	PROPN
gujaf-181	301	19	,	,	PUNCT
gujaf-181	301	20	2022	2022	NUM
gujaf-181	301	21	85	85	NUM
gujaf-181	301	22	is	be	AUX
gujaf-181	301	23	inconsistence	inconsistence	NOUN
gujaf-181	301	24	with	with	ADP
gujaf-181	301	25	the	the	DET
gujaf-181	301	26	study	study	NOUN
gujaf-181	301	27	of	of	ADP
gujaf-181	301	28	akingunola	akingunola	PROPN
gujaf-181	301	29	,	,	PUNCT
gujaf-181	301	30	et	et	PROPN
gujaf-181	301	31	al	al	PROPN
gujaf-181	301	32	.	.	PUNCT
gujaf-181	302	1	(	(	PUNCT
gujaf-181	302	2	2018	2018	NUM
gujaf-181	302	3	)	)	PUNCT
gujaf-181	302	4	and	and	CCONJ
gujaf-181	302	5	ebaid	ebaid	PROPN
gujaf-181	302	6	(	(	PUNCT
gujaf-181	302	7	2022	2022	NUM
gujaf-181	302	8	)	)	PUNCT
gujaf-181	302	9	which	which	PRON
gujaf-181	302	10	discovered	discover	VERB
gujaf-181	302	11	that	that	SCONJ
gujaf-181	302	12	profitability	profitability	NOUN
gujaf-181	302	13	has	have	VERB
gujaf-181	302	14	a	a	DET
gujaf-181	302	15	significant	significant	ADJ
gujaf-181	302	16	effect	effect	NOUN
gujaf-181	302	17	on	on	ADP
gujaf-181	302	18	the	the	DET
gujaf-181	302	19	financial	financial	ADJ
gujaf-181	302	20	reporting	reporting	NOUN
gujaf-181	302	21	timeliness	timeliness	NOUN
gujaf-181	302	22	of	of	ADP
gujaf-181	302	23	listed	list	VERB
gujaf-181	302	24	companies	company	NOUN
gujaf-181	302	25	.	.	PUNCT
gujaf-181	303	1	thus	thus	ADV
gujaf-181	303	2	,	,	PUNCT
gujaf-181	303	3	on	on	ADP
gujaf-181	303	4	the	the	DET
gujaf-181	303	5	basis	basis	NOUN
gujaf-181	303	6	of	of	ADP
gujaf-181	303	7	the	the	DET
gujaf-181	303	8	above	above	ADJ
gujaf-181	303	9	gls	gls	NOUN
gujaf-181	303	10	result	result	NOUN
gujaf-181	303	11	,	,	PUNCT
gujaf-181	303	12	the	the	DET
gujaf-181	303	13	study	study	NOUN
gujaf-181	303	14	fails	fail	VERB
gujaf-181	303	15	to	to	PART
gujaf-181	303	16	reject	reject	VERB
gujaf-181	303	17	the	the	DET
gujaf-181	303	18	null	null	ADJ
gujaf-181	303	19	hypothesis	hypothesis	NOUN
gujaf-181	303	20	which	which	PRON
gujaf-181	303	21	states	state	VERB
gujaf-181	303	22	that	that	SCONJ
gujaf-181	303	23	there	there	PRON
gujaf-181	303	24	is	be	VERB
gujaf-181	303	25	no	no	DET
gujaf-181	303	26	significant	significant	ADJ
gujaf-181	303	27	relationship	relationship	NOUN
gujaf-181	303	28	between	between	ADP
gujaf-181	303	29	profitability	profitability	NOUN
gujaf-181	303	30	and	and	CCONJ
gujaf-181	303	31	financial	financial	ADJ
gujaf-181	303	32	reporting	reporting	NOUN
gujaf-181	303	33	timeliness	timeliness	NOUN
gujaf-181	303	34	of	of	ADP
gujaf-181	303	35	listed	list	VERB
gujaf-181	303	36	consumer	consumer	NOUN
gujaf-181	303	37	goods	good	NOUN
gujaf-181	303	38	firms	firm	NOUN
gujaf-181	303	39	in	in	ADP
gujaf-181	303	40	nigeria	nigeria	PROPN
gujaf-181	303	41	.	.	PUNCT
gujaf-181	304	1	furthermore	furthermore	ADV
gujaf-181	304	2	,	,	PUNCT
gujaf-181	304	3	the	the	DET
gujaf-181	304	4	regression	regression	NOUN
gujaf-181	304	5	result	result	NOUN
gujaf-181	304	6	shows	show	VERB
gujaf-181	304	7	that	that	SCONJ
gujaf-181	304	8	liquidity	liquidity	NOUN
gujaf-181	304	9	has	have	VERB
gujaf-181	304	10	a	a	DET
gujaf-181	304	11	coefficient	coefficient	NOUN
gujaf-181	304	12	of	of	ADP
gujaf-181	304	13	3.627	3.627	NUM
gujaf-181	304	14	,	,	PUNCT
gujaf-181	304	15	a	a	DET
gujaf-181	304	16	z	z	NOUN
gujaf-181	304	17	value	value	NOUN
gujaf-181	304	18	of	of	ADP
gujaf-181	304	19	0.97	0.97	NUM
gujaf-181	304	20	and	and	CCONJ
gujaf-181	304	21	p	p	NOUN
gujaf-181	304	22	-	-	PUNCT
gujaf-181	304	23	value	value	NOUN
gujaf-181	304	24	of	of	ADP
gujaf-181	304	25	0.333	0.333	NUM
gujaf-181	304	26	which	which	PRON
gujaf-181	304	27	is	be	AUX
gujaf-181	304	28	statistically	statistically	ADV
gujaf-181	304	29	insignificant	insignificant	ADJ
gujaf-181	304	30	.	.	PUNCT
gujaf-181	305	1	this	this	PRON
gujaf-181	305	2	shows	show	VERB
gujaf-181	305	3	that	that	SCONJ
gujaf-181	305	4	liquidity	liquidity	NOUN
gujaf-181	305	5	is	be	AUX
gujaf-181	305	6	not	not	PART
gujaf-181	305	7	a	a	DET
gujaf-181	305	8	determinant	determinant	NOUN
gujaf-181	305	9	of	of	ADP
gujaf-181	305	10	financial	financial	ADJ
gujaf-181	305	11	reporting	reporting	NOUN
gujaf-181	305	12	timeliness	timeliness	NOUN
gujaf-181	305	13	of	of	ADP
gujaf-181	305	14	listed	list	VERB
gujaf-181	305	15	consumer	consumer	NOUN
gujaf-181	305	16	goods	good	NOUN
gujaf-181	305	17	firms	firm	NOUN
gujaf-181	305	18	in	in	ADP
gujaf-181	305	19	nigeria	nigeria	PROPN
gujaf-181	305	20	.	.	PUNCT
gujaf-181	306	1	the	the	DET
gujaf-181	306	2	finding	finding	NOUN
gujaf-181	306	3	is	be	AUX
gujaf-181	306	4	in	in	ADP
gujaf-181	306	5	line	line	NOUN
gujaf-181	306	6	with	with	ADP
gujaf-181	306	7	the	the	DET
gujaf-181	306	8	study	study	NOUN
gujaf-181	306	9	of	of	ADP
gujaf-181	306	10	sufiyati	sufiyati	NOUN
gujaf-181	306	11	,	,	PUNCT
gujaf-181	306	12	(	(	PUNCT
gujaf-181	306	13	2017	2017	NUM
gujaf-181	306	14	)	)	PUNCT
gujaf-181	306	15	who	who	PRON
gujaf-181	306	16	found	find	VERB
gujaf-181	306	17	no	no	DET
gujaf-181	306	18	significant	significant	ADJ
gujaf-181	306	19	relationship	relationship	NOUN
gujaf-181	306	20	between	between	ADP
gujaf-181	306	21	liquidity	liquidity	NOUN
gujaf-181	306	22	and	and	CCONJ
gujaf-181	306	23	financial	financial	ADJ
gujaf-181	306	24	reporting	reporting	NOUN
gujaf-181	306	25	timeliness	timeliness	NOUN
gujaf-181	306	26	of	of	ADP
gujaf-181	306	27	companies	company	NOUN
gujaf-181	306	28	.	.	PUNCT
gujaf-181	307	1	to	to	ADP
gujaf-181	307	2	this	this	DET
gujaf-181	307	3	end	end	NOUN
gujaf-181	307	4	,	,	PUNCT
gujaf-181	307	5	the	the	DET
gujaf-181	307	6	study	study	NOUN
gujaf-181	307	7	fails	fail	VERB
gujaf-181	307	8	to	to	PART
gujaf-181	307	9	reject	reject	VERB
gujaf-181	307	10	the	the	DET
gujaf-181	307	11	null	null	ADJ
gujaf-181	307	12	hypothesis	hypothesis	NOUN
gujaf-181	307	13	which	which	PRON
gujaf-181	307	14	states	state	VERB
gujaf-181	307	15	that	that	SCONJ
gujaf-181	307	16	liquidity	liquidity	NOUN
gujaf-181	307	17	has	have	VERB
gujaf-181	307	18	no	no	DET
gujaf-181	307	19	significant	significant	ADJ
gujaf-181	307	20	relationship	relationship	NOUN
gujaf-181	307	21	with	with	ADP
gujaf-181	307	22	financial	financial	ADJ
gujaf-181	307	23	reporting	reporting	NOUN
gujaf-181	307	24	timeliness	timeliness	NOUN
gujaf-181	307	25	of	of	ADP
gujaf-181	307	26	consumer	consumer	NOUN
gujaf-181	307	27	goods	good	NOUN
gujaf-181	307	28	firms	firm	NOUN
gujaf-181	307	29	in	in	ADP
gujaf-181	307	30	nigeria	nigeria	PROPN
gujaf-181	307	31	.	.	PUNCT
gujaf-181	308	1	finally	finally	ADV
gujaf-181	308	2	,	,	PUNCT
gujaf-181	308	3	the	the	DET
gujaf-181	308	4	regression	regression	NOUN
gujaf-181	308	5	result	result	NOUN
gujaf-181	308	6	shows	show	VERB
gujaf-181	308	7	that	that	SCONJ
gujaf-181	308	8	financial	financial	ADJ
gujaf-181	308	9	leverage	leverage	NOUN
gujaf-181	308	10	has	have	VERB
gujaf-181	308	11	a	a	DET
gujaf-181	308	12	negative	negative	ADJ
gujaf-181	308	13	but	but	CCONJ
gujaf-181	308	14	significant	significant	ADJ
gujaf-181	308	15	relationship	relationship	NOUN
gujaf-181	308	16	with	with	ADP
gujaf-181	308	17	financial	financial	ADJ
gujaf-181	308	18	reporting	reporting	NOUN
gujaf-181	308	19	timeliness	timeliness	NOUN
gujaf-181	308	20	as	as	SCONJ
gujaf-181	308	21	shown	show	VERB
gujaf-181	308	22	by	by	ADP
gujaf-181	308	23	the	the	DET
gujaf-181	308	24	coefficient	coefficient	NOUN
gujaf-181	308	25	of	of	ADP
gujaf-181	308	26	-51.481	-51.481	PROPN
gujaf-181	308	27	,	,	PUNCT
gujaf-181	308	28	z	z	NOUN
gujaf-181	308	29	value	value	NOUN
gujaf-181	308	30	of	of	ADP
gujaf-181	308	31	-1.82	-1.82	NOUN
gujaf-181	308	32	and	and	CCONJ
gujaf-181	308	33	a	a	DET
gujaf-181	308	34	p	p	NOUN
gujaf-181	308	35	-	-	PUNCT
gujaf-181	308	36	value	value	NOUN
gujaf-181	308	37	of	of	ADP
gujaf-181	308	38	0.068	0.068	NUM
gujaf-181	308	39	which	which	PRON
gujaf-181	308	40	is	be	AUX
gujaf-181	308	41	statistically	statistically	ADV
gujaf-181	308	42	significant	significant	ADJ
gujaf-181	308	43	at	at	ADP
gujaf-181	308	44	10	10	NUM
gujaf-181	308	45	%	%	NOUN
gujaf-181	308	46	.	.	PUNCT
gujaf-181	309	1	by	by	ADP
gujaf-181	309	2	implication	implication	NOUN
gujaf-181	309	3	this	this	PRON
gujaf-181	309	4	implies	imply	VERB
gujaf-181	309	5	that	that	SCONJ
gujaf-181	309	6	there	there	PRON
gujaf-181	309	7	is	be	VERB
gujaf-181	309	8	sufficient	sufficient	ADJ
gujaf-181	309	9	evidence	evidence	NOUN
gujaf-181	309	10	beyond	beyond	ADP
gujaf-181	309	11	reasonable	reasonable	ADJ
gujaf-181	309	12	doubt	doubt	NOUN
gujaf-181	309	13	that	that	SCONJ
gujaf-181	309	14	financial	financial	ADJ
gujaf-181	309	15	leverage	leverage	NOUN
gujaf-181	309	16	has	have	AUX
gujaf-181	309	17	a	a	DET
gujaf-181	309	18	relationship	relationship	NOUN
gujaf-181	309	19	with	with	ADP
gujaf-181	309	20	financial	financial	ADJ
gujaf-181	309	21	reporting	reporting	NOUN
gujaf-181	309	22	timeliness	timeliness	NOUN
gujaf-181	309	23	of	of	ADP
gujaf-181	309	24	listed	list	VERB
gujaf-181	309	25	consumer	consumer	NOUN
gujaf-181	309	26	goods	good	NOUN
gujaf-181	309	27	firms	firm	NOUN
gujaf-181	309	28	in	in	ADP
gujaf-181	309	29	nigeria	nigeria	PROPN
gujaf-181	309	30	.	.	PUNCT
gujaf-181	310	1	this	this	DET
gujaf-181	310	2	further	far	ADV
gujaf-181	310	3	indicates	indicate	VERB
gujaf-181	310	4	that	that	SCONJ
gujaf-181	310	5	,	,	PUNCT
gujaf-181	310	6	if	if	SCONJ
gujaf-181	310	7	financial	financial	ADJ
gujaf-181	310	8	leverage	leverage	NOUN
gujaf-181	310	9	increase	increase	NOUN
gujaf-181	310	10	by	by	ADP
gujaf-181	310	11	n1	n1	NOUN
gujaf-181	310	12	it	it	PRON
gujaf-181	310	13	will	will	AUX
gujaf-181	310	14	lead	lead	VERB
gujaf-181	310	15	to	to	ADP
gujaf-181	310	16	the	the	DET
gujaf-181	310	17	decrease	decrease	NOUN
gujaf-181	310	18	of	of	ADP
gujaf-181	310	19	financial	financial	ADJ
gujaf-181	310	20	reporting	reporting	NOUN
gujaf-181	310	21	timeliness	timeliness	NOUN
gujaf-181	310	22	of	of	ADP
gujaf-181	310	23	listed	list	VERB
gujaf-181	310	24	consumer	consumer	NOUN
gujaf-181	310	25	goods	good	NOUN
gujaf-181	310	26	firms	firm	NOUN
gujaf-181	310	27	in	in	ADP
gujaf-181	310	28	nigeria	nigeria	PROPN
gujaf-181	310	29	by	by	ADP
gujaf-181	310	30	51	51	NUM
gujaf-181	310	31	days	day	NOUN
gujaf-181	310	32	all	all	DET
gujaf-181	310	33	things	thing	NOUN
gujaf-181	310	34	being	be	AUX
gujaf-181	310	35	equal	equal	ADJ
gujaf-181	310	36	.	.	PUNCT
gujaf-181	311	1	this	this	DET
gujaf-181	311	2	result	result	NOUN
gujaf-181	311	3	is	be	AUX
gujaf-181	311	4	in	in	ADP
gujaf-181	311	5	line	line	NOUN
gujaf-181	311	6	with	with	ADP
gujaf-181	311	7	the	the	DET
gujaf-181	311	8	study	study	NOUN
gujaf-181	311	9	of	of	ADP
gujaf-181	311	10	al	al	PROPN
gujaf-181	311	11	-	-	PUNCT
gujaf-181	311	12	shwiyat	shwiyat	PROPN
gujaf-181	311	13	(	(	PUNCT
gujaf-181	311	14	2013	2013	NUM
gujaf-181	311	15	)	)	PUNCT
gujaf-181	311	16	and	and	CCONJ
gujaf-181	311	17	ebaid	ebaid	PROPN
gujaf-181	311	18	(	(	PUNCT
gujaf-181	311	19	2022	2022	NUM
gujaf-181	311	20	)	)	PUNCT
gujaf-181	311	21	who	who	PRON
gujaf-181	311	22	discovered	discover	VERB
gujaf-181	311	23	that	that	SCONJ
gujaf-181	311	24	financial	financial	ADJ
gujaf-181	311	25	leverage	leverage	NOUN
gujaf-181	311	26	has	have	VERB
gujaf-181	311	27	a	a	DET
gujaf-181	311	28	significant	significant	ADJ
gujaf-181	311	29	relationship	relationship	NOUN
gujaf-181	311	30	with	with	ADP
gujaf-181	311	31	financial	financial	ADJ
gujaf-181	311	32	reporting	reporting	NOUN
gujaf-181	311	33	timeliness	timeliness	NOUN
gujaf-181	311	34	of	of	ADP
gujaf-181	311	35	listed	list	VERB
gujaf-181	311	36	firms	firm	NOUN
gujaf-181	311	37	.	.	PUNCT
gujaf-181	312	1	whereas	whereas	ADV
gujaf-181	312	2	,	,	PUNCT
gujaf-181	312	3	the	the	DET
gujaf-181	312	4	finding	finding	NOUN
gujaf-181	312	5	of	of	ADP
gujaf-181	312	6	this	this	DET
gujaf-181	312	7	research	research	NOUN
gujaf-181	312	8	contradict	contradict	VERB
gujaf-181	312	9	the	the	DET
gujaf-181	312	10	studies	study	NOUN
gujaf-181	312	11	of	of	ADP
gujaf-181	312	12	adebayo	adebayo	PROPN
gujaf-181	312	13	and	and	CCONJ
gujaf-181	312	14	adebiyi	adebiyi	NOUN
gujaf-181	312	15	(	(	PUNCT
gujaf-181	312	16	2016	2016	NUM
gujaf-181	312	17	)	)	PUNCT
gujaf-181	312	18	;	;	PUNCT
gujaf-181	312	19	aigienohuwa	aigienohuwa	PROPN
gujaf-181	312	20	and	and	CCONJ
gujaf-181	312	21	ezejiofor	ezejiofor	ADJ
gujaf-181	312	22	(	(	PUNCT
gujaf-181	312	23	2021	2021	NUM
gujaf-181	312	24	)	)	PUNCT
gujaf-181	312	25	;	;	PUNCT
gujaf-181	312	26	al	al	PROPN
gujaf-181	312	27	-	-	PUNCT
gujaf-181	312	28	tahat	tahat	PROPN
gujaf-181	312	29	(	(	PUNCT
gujaf-181	312	30	2015	2015	NUM
gujaf-181	312	31	)	)	PUNCT
gujaf-181	312	32	and	and	CCONJ
gujaf-181	312	33	sufiyati	sufiyati	NOUN
gujaf-181	312	34	(	(	PUNCT
gujaf-181	312	35	2017	2017	NUM
gujaf-181	312	36	)	)	PUNCT
gujaf-181	312	37	as	as	SCONJ
gujaf-181	312	38	these	these	DET
gujaf-181	312	39	studies	study	NOUN
gujaf-181	312	40	found	find	VERB
gujaf-181	312	41	no	no	DET
gujaf-181	312	42	relationship	relationship	NOUN
gujaf-181	312	43	between	between	ADP
gujaf-181	312	44	financial	financial	ADJ
gujaf-181	312	45	leverage	leverage	NOUN
gujaf-181	312	46	and	and	CCONJ
gujaf-181	312	47	financial	financial	ADJ
gujaf-181	312	48	reporting	reporting	NOUN
gujaf-181	312	49	timeliness	timeliness	NOUN
gujaf-181	312	50	of	of	ADP
gujaf-181	312	51	listed	list	VERB
gujaf-181	312	52	companies	company	NOUN
gujaf-181	312	53	.	.	PUNCT
gujaf-181	313	1	however	however	ADV
gujaf-181	313	2	,	,	PUNCT
gujaf-181	313	3	on	on	ADP
gujaf-181	313	4	the	the	DET
gujaf-181	313	5	basis	basis	NOUN
gujaf-181	313	6	of	of	ADP
gujaf-181	313	7	the	the	DET
gujaf-181	313	8	above	above	ADJ
gujaf-181	313	9	regression	regression	NOUN
gujaf-181	313	10	result	result	NOUN
gujaf-181	313	11	,	,	PUNCT
gujaf-181	313	12	the	the	DET
gujaf-181	313	13	study	study	NOUN
gujaf-181	313	14	reject	reject	VERB
gujaf-181	313	15	the	the	DET
gujaf-181	313	16	null	null	ADJ
gujaf-181	313	17	hypothesis	hypothesis	NOUN
gujaf-181	313	18	which	which	PRON
gujaf-181	313	19	states	state	VERB
gujaf-181	313	20	that	that	SCONJ
gujaf-181	313	21	financial	financial	ADJ
gujaf-181	313	22	leverage	leverage	NOUN
gujaf-181	313	23	has	have	VERB
gujaf-181	313	24	no	no	DET
gujaf-181	313	25	significant	significant	ADJ
gujaf-181	313	26	relationship	relationship	NOUN
gujaf-181	313	27	with	with	ADP
gujaf-181	313	28	financial	financial	ADJ
gujaf-181	313	29	reporting	reporting	NOUN
gujaf-181	313	30	timeliness	timeliness	NOUN
gujaf-181	313	31	of	of	ADP
gujaf-181	313	32	listed	list	VERB
gujaf-181	313	33	consumer	consumer	NOUN
gujaf-181	313	34	goods	good	NOUN
gujaf-181	313	35	firms	firm	NOUN
gujaf-181	313	36	in	in	ADP
gujaf-181	313	37	nigeria	nigeria	PROPN
gujaf-181	313	38	.	.	PUNCT
gujaf-181	314	1	5	5	X
gujaf-181	314	2	.	.	X
gujaf-181	314	3	conclusion	conclusion	NOUN
gujaf-181	314	4	and	and	CCONJ
gujaf-181	314	5	recommendations	recommendation	NOUN
gujaf-181	314	6	the	the	DET
gujaf-181	314	7	study	study	NOUN
gujaf-181	314	8	focused	focus	VERB
gujaf-181	314	9	on	on	ADP
gujaf-181	314	10	how	how	SCONJ
gujaf-181	314	11	some	some	DET
gujaf-181	314	12	firm	firm	ADJ
gujaf-181	314	13	characteristics	characteristic	NOUN
gujaf-181	314	14	affect	affect	VERB
gujaf-181	314	15	financial	financial	ADJ
gujaf-181	314	16	reporting	reporting	NOUN
gujaf-181	314	17	timeliness	timeliness	NOUN
gujaf-181	314	18	of	of	ADP
gujaf-181	314	19	listed	list	VERB
gujaf-181	314	20	consumer	consumer	NOUN
gujaf-181	314	21	goods	good	NOUN
gujaf-181	314	22	firms	firm	NOUN
gujaf-181	314	23	in	in	ADP
gujaf-181	314	24	nigeria	nigeria	PROPN
gujaf-181	314	25	.	.	PUNCT
gujaf-181	315	1	to	to	ADP
gujaf-181	315	2	this	this	DET
gujaf-181	315	3	end	end	NOUN
gujaf-181	315	4	,	,	PUNCT
gujaf-181	315	5	the	the	DET
gujaf-181	315	6	study	study	NOUN
gujaf-181	315	7	used	use	VERB
gujaf-181	315	8	gusau	gusau	ADJ
gujaf-181	315	9	journal	journal	NOUN
gujaf-181	315	10	of	of	ADP
gujaf-181	315	11	accounting	accounting	NOUN
gujaf-181	315	12	and	and	CCONJ
gujaf-181	315	13	finance	finance	NOUN
gujaf-181	315	14	,	,	PUNCT
gujaf-181	315	15	vol	vol	NOUN
gujaf-181	315	16	.	.	PROPN
gujaf-181	316	1	3	3	NUM
gujaf-181	316	2	,	,	PUNCT
gujaf-181	316	3	issue	issue	NOUN
gujaf-181	316	4	3	3	NUM
gujaf-181	316	5	,	,	PUNCT
gujaf-181	316	6	october	october	PROPN
gujaf-181	316	7	,	,	PUNCT
gujaf-181	316	8	2022	2022	NUM
gujaf-181	316	9	86	86	NUM
gujaf-181	316	10	available	available	ADJ
gujaf-181	316	11	data	datum	NOUN
gujaf-181	316	12	from	from	ADP
gujaf-181	316	13	the	the	DET
gujaf-181	316	14	annual	annual	ADJ
gujaf-181	316	15	reports	report	NOUN
gujaf-181	316	16	of	of	ADP
gujaf-181	316	17	the	the	DET
gujaf-181	316	18	studied	study	VERB
gujaf-181	316	19	companies	company	NOUN
gujaf-181	316	20	.	.	PUNCT
gujaf-181	317	1	the	the	DET
gujaf-181	317	2	data	datum	NOUN
gujaf-181	317	3	collected	collect	VERB
gujaf-181	317	4	were	be	AUX
gujaf-181	317	5	analyzed	analyze	VERB
gujaf-181	317	6	using	use	VERB
gujaf-181	317	7	the	the	DET
gujaf-181	317	8	generalized	generalized	ADJ
gujaf-181	317	9	least	least	ADJ
gujaf-181	317	10	square	square	ADJ
gujaf-181	317	11	(	(	PUNCT
gujaf-181	317	12	gls	gls	PROPN
gujaf-181	317	13	)	)	PUNCT
gujaf-181	317	14	regression	regression	NOUN
gujaf-181	317	15	technique	technique	NOUN
gujaf-181	317	16	.	.	PUNCT
gujaf-181	318	1	the	the	DET
gujaf-181	318	2	study	study	NOUN
gujaf-181	318	3	used	use	VERB
gujaf-181	318	4	financial	financial	ADJ
gujaf-181	318	5	reporting	reporting	NOUN
gujaf-181	318	6	timeliness	timeliness	NOUN
gujaf-181	318	7	as	as	ADP
gujaf-181	318	8	the	the	DET
gujaf-181	318	9	dependent	dependent	ADJ
gujaf-181	318	10	variable	variable	NOUN
gujaf-181	318	11	and	and	CCONJ
gujaf-181	318	12	firm	firm	ADJ
gujaf-181	318	13	size	size	NOUN
gujaf-181	318	14	,	,	PUNCT
gujaf-181	318	15	profitability	profitability	NOUN
gujaf-181	318	16	,	,	PUNCT
gujaf-181	318	17	liquidity	liquidity	NOUN
gujaf-181	318	18	and	and	CCONJ
gujaf-181	318	19	financial	financial	ADJ
gujaf-181	318	20	leverage	leverage	NOUN
gujaf-181	318	21	as	as	ADP
gujaf-181	318	22	the	the	DET
gujaf-181	318	23	independent	independent	ADJ
gujaf-181	318	24	variables	variable	NOUN
gujaf-181	318	25	of	of	ADP
gujaf-181	318	26	the	the	DET
gujaf-181	318	27	study	study	NOUN
gujaf-181	318	28	.	.	PUNCT
gujaf-181	319	1	based	base	VERB
gujaf-181	319	2	on	on	ADP
gujaf-181	319	3	the	the	DET
gujaf-181	319	4	findings	finding	NOUN
gujaf-181	319	5	,	,	PUNCT
gujaf-181	319	6	the	the	DET
gujaf-181	319	7	study	study	NOUN
gujaf-181	319	8	concluded	conclude	VERB
gujaf-181	319	9	that	that	SCONJ
gujaf-181	319	10	firm	firm	ADJ
gujaf-181	319	11	size	size	NOUN
gujaf-181	319	12	and	and	CCONJ
gujaf-181	319	13	financial	financial	ADJ
gujaf-181	319	14	leverage	leverage	NOUN
gujaf-181	319	15	have	have	VERB
gujaf-181	319	16	a	a	DET
gujaf-181	319	17	negative	negative	ADJ
gujaf-181	319	18	and	and	CCONJ
gujaf-181	319	19	significant	significant	ADJ
gujaf-181	319	20	effect	effect	NOUN
gujaf-181	319	21	on	on	ADP
gujaf-181	319	22	the	the	DET
gujaf-181	319	23	financial	financial	ADJ
gujaf-181	319	24	reporting	reporting	NOUN
gujaf-181	319	25	timeliness	timeliness	NOUN
gujaf-181	319	26	of	of	ADP
gujaf-181	319	27	listed	list	VERB
gujaf-181	319	28	consumer	consumer	NOUN
gujaf-181	319	29	goods	good	NOUN
gujaf-181	319	30	firms	firm	NOUN
gujaf-181	319	31	in	in	ADP
gujaf-181	319	32	nigeria	nigeria	PROPN
gujaf-181	319	33	.	.	PUNCT
gujaf-181	320	1	which	which	PRON
gujaf-181	320	2	means	mean	VERB
gujaf-181	320	3	that	that	PRON
gujaf-181	320	4	increase	increase	NOUN
gujaf-181	320	5	in	in	ADP
gujaf-181	320	6	these	these	DET
gujaf-181	320	7	variables	variable	NOUN
gujaf-181	320	8	will	will	AUX
gujaf-181	320	9	lead	lead	VERB
gujaf-181	320	10	to	to	ADP
gujaf-181	320	11	a	a	DET
gujaf-181	320	12	decrease	decrease	NOUN
gujaf-181	320	13	in	in	ADP
gujaf-181	320	14	the	the	DET
gujaf-181	320	15	financial	financial	ADJ
gujaf-181	320	16	reporting	reporting	NOUN
gujaf-181	320	17	timeliness	timeliness	NOUN
gujaf-181	320	18	of	of	ADP
gujaf-181	320	19	consumer	consumer	NOUN
gujaf-181	320	20	goods	good	NOUN
gujaf-181	320	21	firms	firm	NOUN
gujaf-181	320	22	in	in	ADP
gujaf-181	320	23	nigeria	nigeria	PROPN
gujaf-181	320	24	.	.	PUNCT
gujaf-181	321	1	while	while	SCONJ
gujaf-181	321	2	profitability	profitability	NOUN
gujaf-181	321	3	and	and	CCONJ
gujaf-181	321	4	liquidity	liquidity	NOUN
gujaf-181	321	5	have	have	VERB
gujaf-181	321	6	positive	positive	ADJ
gujaf-181	321	7	but	but	CCONJ
gujaf-181	321	8	insignificant	insignificant	ADJ
gujaf-181	321	9	effect	effect	NOUN
gujaf-181	321	10	on	on	ADP
gujaf-181	321	11	the	the	DET
gujaf-181	321	12	financial	financial	ADJ
gujaf-181	321	13	reporting	reporting	NOUN
gujaf-181	321	14	timeliness	timeliness	NOUN
gujaf-181	321	15	of	of	ADP
gujaf-181	321	16	listed	list	VERB
gujaf-181	321	17	consumer	consumer	NOUN
gujaf-181	321	18	goods	good	NOUN
gujaf-181	321	19	firms	firm	NOUN
gujaf-181	321	20	in	in	ADP
gujaf-181	321	21	nigeria	nigeria	PROPN
gujaf-181	321	22	.	.	PUNCT
gujaf-181	322	1	based	base	VERB
gujaf-181	322	2	on	on	ADP
gujaf-181	322	3	the	the	DET
gujaf-181	322	4	above	above	ADJ
gujaf-181	322	5	conclusion	conclusion	NOUN
gujaf-181	322	6	,	,	PUNCT
gujaf-181	322	7	the	the	DET
gujaf-181	322	8	study	study	NOUN
gujaf-181	322	9	recommends	recommend	VERB
gujaf-181	322	10	that	that	SCONJ
gujaf-181	322	11	listed	list	VERB
gujaf-181	322	12	consumer	consumer	NOUN
gujaf-181	322	13	goods	good	NOUN
gujaf-181	322	14	firms	firm	NOUN
gujaf-181	322	15	should	should	AUX
gujaf-181	322	16	increase	increase	VERB
gujaf-181	322	17	their	their	PRON
gujaf-181	322	18	size	size	NOUN
gujaf-181	322	19	as	as	SCONJ
gujaf-181	322	20	this	this	PRON
gujaf-181	322	21	will	will	AUX
gujaf-181	322	22	help	help	VERB
gujaf-181	322	23	reduce	reduce	VERB
gujaf-181	322	24	the	the	DET
gujaf-181	322	25	time	time	NOUN
gujaf-181	322	26	it	it	PRON
gujaf-181	322	27	takes	take	VERB
gujaf-181	322	28	to	to	PART
gujaf-181	322	29	publish	publish	VERB
gujaf-181	322	30	their	their	PRON
gujaf-181	322	31	financial	financial	ADJ
gujaf-181	322	32	reports	report	NOUN
gujaf-181	322	33	to	to	ADP
gujaf-181	322	34	the	the	DET
gujaf-181	322	35	general	general	ADJ
gujaf-181	322	36	public	public	NOUN
gujaf-181	322	37	as	as	SCONJ
gujaf-181	322	38	this	this	DET
gujaf-181	322	39	well	well	ADV
gujaf-181	322	40	help	help	VERB
gujaf-181	322	41	the	the	DET
gujaf-181	322	42	various	various	ADJ
gujaf-181	322	43	stakeholder	stakeholder	NOUN
gujaf-181	322	44	access	access	NOUN
gujaf-181	322	45	timely	timely	ADV
gujaf-181	322	46	the	the	DET
gujaf-181	322	47	necessary	necessary	ADJ
gujaf-181	322	48	information	information	NOUN
gujaf-181	322	49	which	which	PRON
gujaf-181	322	50	will	will	AUX
gujaf-181	322	51	enable	enable	VERB
gujaf-181	322	52	them	they	PRON
gujaf-181	322	53	take	take	VERB
gujaf-181	322	54	an	an	DET
gujaf-181	322	55	informed	informed	ADJ
gujaf-181	322	56	economic	economic	ADJ
gujaf-181	322	57	decision	decision	NOUN
gujaf-181	322	58	.	.	PUNCT
gujaf-181	323	1	similarly	similarly	ADV
gujaf-181	323	2	,	,	PUNCT
gujaf-181	323	3	listed	list	VERB
gujaf-181	323	4	consumer	consumer	NOUN
gujaf-181	323	5	goods	good	NOUN
gujaf-181	323	6	firms	firm	NOUN
gujaf-181	323	7	should	should	AUX
gujaf-181	323	8	increase	increase	VERB
gujaf-181	323	9	the	the	DET
gujaf-181	323	10	level	level	NOUN
gujaf-181	323	11	of	of	ADP
gujaf-181	323	12	their	their	PRON
gujaf-181	323	13	financial	financial	ADJ
gujaf-181	323	14	leverage	leverage	NOUN
gujaf-181	323	15	(	(	PUNCT
gujaf-181	323	16	debt	debt	NOUN
gujaf-181	323	17	equity	equity	NOUN
gujaf-181	323	18	)	)	PUNCT
gujaf-181	323	19	to	to	ADP
gujaf-181	323	20	a	a	DET
gujaf-181	323	21	reasonable	reasonable	ADJ
gujaf-181	323	22	level	level	NOUN
gujaf-181	323	23	as	as	ADP
gujaf-181	323	24	this	this	PRON
gujaf-181	323	25	according	accord	VERB
gujaf-181	323	26	to	to	ADP
gujaf-181	323	27	the	the	DET
gujaf-181	323	28	findings	finding	NOUN
gujaf-181	323	29	,	,	PUNCT
gujaf-181	323	30	will	will	AUX
gujaf-181	323	31	lead	lead	VERB
gujaf-181	323	32	to	to	ADP
gujaf-181	323	33	a	a	DET
gujaf-181	323	34	reduction	reduction	NOUN
gujaf-181	323	35	in	in	ADP
gujaf-181	323	36	the	the	DET
gujaf-181	323	37	time	time	NOUN
gujaf-181	323	38	it	it	PRON
gujaf-181	323	39	takes	take	VERB
gujaf-181	323	40	for	for	SCONJ
gujaf-181	323	41	these	these	DET
gujaf-181	323	42	firms	firm	NOUN
gujaf-181	323	43	to	to	PART
gujaf-181	323	44	publish	publish	VERB
gujaf-181	323	45	their	their	PRON
gujaf-181	323	46	annual	annual	ADJ
gujaf-181	323	47	financial	financial	ADJ
gujaf-181	323	48	reports	report	NOUN
gujaf-181	323	49	to	to	PART
gujaf-181	323	50	enable	enable	VERB
gujaf-181	323	51	quick	quick	ADJ
gujaf-181	323	52	decision	decision	NOUN
gujaf-181	323	53	making	making	NOUN
gujaf-181	323	54	by	by	ADP
gujaf-181	323	55	various	various	ADJ
gujaf-181	323	56	stakeholders	stakeholder	NOUN
gujaf-181	323	57	.	.	PUNCT
gujaf-181	324	1	references	reference	NOUN
gujaf-181	324	2	abdillah	abdillah	PROPN
gujaf-181	324	3	,	,	PUNCT
gujaf-181	324	4	m.r	m.r	PROPN
gujaf-181	324	5	.	.	PROPN
gujaf-181	324	6	,	,	PUNCT
gujaf-181	324	7	mardijuwono	mardijuwono	PROPN
gujaf-181	324	8	,	,	PUNCT
gujaf-181	324	9	a.w	a.w	PROPN
gujaf-181	324	10	.	.	PROPN
gujaf-181	324	11	,	,	PUNCT
gujaf-181	324	12	&	&	CCONJ
gujaf-181	324	13	habiburrochman	habiburrochman	PROPN
gujaf-181	324	14	,	,	PUNCT
gujaf-181	324	15	h.	h.	PROPN
gujaf-181	324	16	(	(	PUNCT
gujaf-181	324	17	2019	2019	NUM
gujaf-181	324	18	)	)	PUNCT
gujaf-181	324	19	.	.	PUNCT
gujaf-181	325	1	the	the	DET
gujaf-181	325	2	effect	effect	NOUN
gujaf-181	325	3	of	of	ADP
gujaf-181	325	4	company	company	NOUN
gujaf-181	325	5	characteristics	characteristic	NOUN
gujaf-181	325	6	and	and	CCONJ
gujaf-181	325	7	auditor	auditor	NOUN
gujaf-181	325	8	characteristics	characteristic	NOUN
gujaf-181	325	9	to	to	AUX
gujaf-181	325	10	audit	audit	NOUN
gujaf-181	325	11	report	report	NOUN
gujaf-181	325	12	lag	lag	NOUN
gujaf-181	325	13	.	.	PUNCT
gujaf-181	326	1	asian	asian	ADJ
gujaf-181	326	2	journal	journal	PROPN
gujaf-181	326	3	of	of	ADP
gujaf-181	326	4	accounting	accounting	NOUN
gujaf-181	326	5	research	research	NOUN
gujaf-181	326	6	,	,	PUNCT
gujaf-181	326	7	4(1	4(1	NOUN
gujaf-181	326	8	)	)	PUNCT
gujaf-181	326	9	,	,	PUNCT
gujaf-181	326	10	129	129	NUM
gujaf-181	326	11	-	-	SYM
gujaf-181	326	12	144	144	NUM
gujaf-181	326	13	.	.	PUNCT
gujaf-181	327	1	adebayo	adebayo	PROPN
gujaf-181	327	2	,	,	PUNCT
gujaf-181	327	3	p.a	p.a	PROPN
gujaf-181	327	4	.	.	PROPN
gujaf-181	327	5	,	,	PUNCT
gujaf-181	327	6	adebiyi	adebiyi	PROPN
gujaf-181	327	7	,	,	PUNCT
gujaf-181	327	8	w.k	w.k	PROPN
gujaf-181	327	9	.	.	PROPN
gujaf-181	327	10	(	(	PUNCT
gujaf-181	327	11	2016	2016	NUM
gujaf-181	327	12	)	)	PUNCT
gujaf-181	327	13	.	.	PUNCT
gujaf-181	328	1	effect	effect	NOUN
gujaf-181	328	2	of	of	ADP
gujaf-181	328	3	firm	firm	ADJ
gujaf-181	328	4	characteristics	characteristic	NOUN
gujaf-181	328	5	on	on	ADP
gujaf-181	328	6	the	the	DET
gujaf-181	328	7	timeliness	timeliness	NOUN
gujaf-181	328	8	of	of	ADP
gujaf-181	328	9	corporate	corporate	ADJ
gujaf-181	328	10	financial	financial	ADJ
gujaf-181	328	11	reporting	reporting	NOUN
gujaf-181	328	12	:	:	PUNCT
gujaf-181	328	13	evidence	evidence	NOUN
gujaf-181	328	14	from	from	ADP
gujaf-181	328	15	nigerian	nigerian	ADJ
gujaf-181	328	16	deposit	deposit	NOUN
gujaf-181	328	17	money	money	NOUN
gujaf-181	328	18	banks.international	banks.international	PROPN
gujaf-181	328	19	journal	journal	NOUN
gujaf-181	328	20	of	of	ADP
gujaf-181	328	21	economics	economic	NOUN
gujaf-181	328	22	,	,	PUNCT
gujaf-181	328	23	commerce	commerce	NOUN
gujaf-181	328	24	and	and	CCONJ
gujaf-181	328	25	management	management	NOUN
gujaf-181	328	26	,	,	PUNCT
gujaf-181	328	27	united	united	ADJ
gujaf-181	328	28	kingdom	kingdom	PROPN
gujaf-181	328	29	.	.	PUNCT
gujaf-181	329	1	6(3	6(3	NUM
gujaf-181	329	2	)	)	PUNCT
gujaf-181	329	3	,	,	PUNCT
gujaf-181	329	4	370	370	NUM
gujaf-181	329	5	-	-	SYM
gujaf-181	329	6	378	378	NUM
gujaf-181	329	7	.	.	PUNCT
gujaf-181	330	1	adediran	adediran	ADJ
gujaf-181	330	2	,	,	PUNCT
gujaf-181	330	3	s.a	s.a	PROPN
gujaf-181	330	4	.	.	PROPN
gujaf-181	330	5	,	,	PUNCT
gujaf-181	330	6	alade	alade	PROPN
gujaf-181	330	7	,	,	PUNCT
gujaf-181	330	8	s.o	s.o	PROPN
gujaf-181	330	9	.	.	PROPN
gujaf-181	330	10	,	,	PUNCT
gujaf-181	330	11	oshode	oshode	PROPN
gujaf-181	330	12	,	,	PUNCT
gujaf-181	330	13	a.a	a.a	PROPN
gujaf-181	330	14	.	.	PROPN
gujaf-181	330	15	(	(	PUNCT
gujaf-181	330	16	2013	2013	NUM
gujaf-181	330	17	)	)	PUNCT
gujaf-181	330	18	.	.	PUNCT
gujaf-181	331	1	reliability	reliability	NOUN
gujaf-181	331	2	of	of	ADP
gujaf-181	331	3	financial	financial	ADJ
gujaf-181	331	4	reporting	reporting	NOUN
gujaf-181	331	5	and	and	CCONJ
gujaf-181	331	6	companies	company	NOUN
gujaf-181	331	7	attribute	attribute	VERB
gujaf-181	331	8	:	:	PUNCT
gujaf-181	331	9	the	the	DET
gujaf-181	331	10	nigerian	nigerian	ADJ
gujaf-181	331	11	experience	experience	NOUN
gujaf-181	331	12	.	.	PUNCT
gujaf-181	332	1	research	research	NOUN
gujaf-181	332	2	journal	journal	PROPN
gujaf-181	332	3	of	of	ADP
gujaf-181	332	4	finance	finance	NOUN
gujaf-181	332	5	and	and	CCONJ
gujaf-181	332	6	accounting	accounting	NOUN
gujaf-181	332	7	,	,	PUNCT
gujaf-181	332	8	4(16	4(16	NUM
gujaf-181	332	9	)	)	PUNCT
gujaf-181	332	10	.	.	PUNCT
gujaf-181	333	1	aigienohuwa	aigienohuwa	PROPN
gujaf-181	333	2	,	,	PUNCT
gujaf-181	333	3	o.	o.	PROPN
gujaf-181	333	4	o.	o.	PROPN
gujaf-181	333	5	,	,	PUNCT
gujaf-181	333	6	&	&	CCONJ
gujaf-181	333	7	ezejiofor	ezejiofor	PROPN
gujaf-181	333	8	,	,	PUNCT
gujaf-181	333	9	r.	r.	PROPN
gujaf-181	333	10	a.	a.	PROPN
gujaf-181	333	11	(	(	PUNCT
gujaf-181	333	12	2021	2021	NUM
gujaf-181	333	13	)	)	PUNCT
gujaf-181	333	14	.	.	PUNCT
gujaf-181	334	1	leverage	leverage	NOUN
gujaf-181	334	2	and	and	CCONJ
gujaf-181	334	3	timeliness	timeliness	NOUN
gujaf-181	334	4	of	of	ADP
gujaf-181	334	5	financial	financial	ADJ
gujaf-181	334	6	reports	report	NOUN
gujaf-181	334	7	in	in	ADP
gujaf-181	334	8	nigerian	nigerian	ADJ
gujaf-181	334	9	quoted	quote	VERB
gujaf-181	334	10	companies	company	NOUN
gujaf-181	334	11	.	.	PUNCT
gujaf-181	335	1	international	international	ADJ
gujaf-181	335	2	journal	journal	NOUN
gujaf-181	335	3	of	of	ADP
gujaf-181	335	4	advanced	advanced	ADJ
gujaf-181	335	5	academic	academic	ADJ
gujaf-181	335	6	research	research	NOUN
gujaf-181	335	7	,	,	PUNCT
gujaf-181	335	8	issn	issn	PROPN
gujaf-181	335	9	:	:	PUNCT
gujaf-181	335	10	2488	2488	NUM
gujaf-181	335	11	-	-	SYM
gujaf-181	335	12	9849	9849	NUM
gujaf-181	335	13	,	,	PUNCT
gujaf-181	335	14	7(10	7(10	NUM
gujaf-181	335	15	)	)	PUNCT
gujaf-181	335	16	,	,	PUNCT
gujaf-181	335	17	doi	doi	NOUN
gujaf-181	335	18	:	:	PUNCT
gujaf-181	335	19	10.46654	10.46654	NUM
gujaf-181	335	20	.	.	PUNCT
gujaf-181	336	1	gusau	gusau	PROPN
gujaf-181	336	2	journal	journal	PROPN
gujaf-181	336	3	of	of	ADP
gujaf-181	336	4	accounting	accounting	NOUN
gujaf-181	336	5	and	and	CCONJ
gujaf-181	336	6	finance	finance	NOUN
gujaf-181	336	7	,	,	PUNCT
gujaf-181	336	8	vol	vol	NOUN
gujaf-181	336	9	.	.	PROPN
gujaf-181	336	10	3	3	NUM
gujaf-181	336	11	,	,	PUNCT
gujaf-181	336	12	issue	issue	NOUN
gujaf-181	336	13	3	3	NUM
gujaf-181	336	14	,	,	PUNCT
gujaf-181	336	15	october	october	PROPN
gujaf-181	336	16	,	,	PUNCT
gujaf-181	336	17	2022	2022	NUM
gujaf-181	336	18	87	87	NUM
gujaf-181	336	19	akhalumeh	akhalumeh	NOUN
gujaf-181	336	20	,	,	PUNCT
gujaf-181	336	21	p.	p.	PROPN
gujaf-181	336	22	b.	b.	PROPN
gujaf-181	336	23	,	,	PUNCT
gujaf-181	336	24	izevbekhai	izevbekhai	PROPN
gujaf-181	336	25	,	,	PUNCT
gujaf-181	336	26	m.	m.	NOUN
gujaf-181	336	27	o.	o.	PROPN
gujaf-181	336	28	,	,	PUNCT
gujaf-181	336	29	&	&	CCONJ
gujaf-181	336	30	ohenhen	ohenhen	PROPN
gujaf-181	336	31	,	,	PUNCT
gujaf-181	336	32	p.	p.	PROPN
gujaf-181	336	33	e.	e.	PROPN
gujaf-181	337	1	(	(	PUNCT
gujaf-181	337	2	2017	2017	NUM
gujaf-181	337	3	)	)	PUNCT
gujaf-181	337	4	.	.	PUNCT
gujaf-181	338	1	firm	firm	ADJ
gujaf-181	338	2	characteristics	characteristic	NOUN
gujaf-181	338	3	and	and	CCONJ
gujaf-181	338	4	audit	audit	NOUN
gujaf-181	338	5	report	report	NOUN
gujaf-181	338	6	delay	delay	NOUN
gujaf-181	338	7	in	in	ADP
gujaf-181	338	8	nigeria	nigeria	PROPN
gujaf-181	338	9	:	:	PUNCT
gujaf-181	338	10	evidence	evidence	NOUN
gujaf-181	338	11	from	from	ADP
gujaf-181	338	12	the	the	DET
gujaf-181	338	13	post	post	NOUN
gujaf-181	338	14	ifrs	ifrs	PROPN
gujaf-181	338	15	adoption	adoption	PROPN
gujaf-181	338	16	era	era	NOUN
gujaf-181	338	17	.	.	PUNCT
gujaf-181	339	1	international	international	ADJ
gujaf-181	339	2	accounting	accounting	NOUN
gujaf-181	339	3	and	and	CCONJ
gujaf-181	339	4	taxation	taxation	NOUN
gujaf-181	339	5	research	research	NOUN
gujaf-181	339	6	group	group	NOUN
gujaf-181	339	7	,	,	PUNCT
gujaf-181	339	8	faculty	faculty	NOUN
gujaf-181	339	9	of	of	ADP
gujaf-181	339	10	management	management	NOUN
gujaf-181	339	11	sciences	sciences	PROPN
gujaf-181	339	12	,	,	PUNCT
gujaf-181	339	13	university	university	NOUN
gujaf-181	339	14	of	of	ADP
gujaf-181	339	15	benin	benin	PROPN
gujaf-181	339	16	,	,	PUNCT
gujaf-181	339	17	benin	benin	PROPN
gujaf-181	339	18	city	city	PROPN
gujaf-181	339	19	,	,	PUNCT
gujaf-181	339	20	nigeria	nigeria	PROPN
gujaf-181	339	21	.	.	PUNCT
gujaf-181	340	1	akingunola	akingunola	PROPN
gujaf-181	340	2	,	,	PUNCT
gujaf-181	340	3	r.	r.	PROPN
gujaf-181	340	4	o.	o.	PROPN
gujaf-181	340	5	,	,	PUNCT
gujaf-181	340	6	akingunola	akingunola	PROPN
gujaf-181	340	7	,	,	PUNCT
gujaf-181	340	8	k.	k.	PROPN
gujaf-181	340	9	a.	a.	PROPN
gujaf-181	340	10	,	,	PUNCT
gujaf-181	340	11	&	&	CCONJ
gujaf-181	340	12	okunuga	okunuga	PROPN
gujaf-181	340	13	,	,	PUNCT
gujaf-181	340	14	r.	r.	PROPN
gujaf-181	340	15	(	(	PUNCT
gujaf-181	340	16	2018	2018	NUM
gujaf-181	340	17	)	)	PUNCT
gujaf-181	340	18	.	.	PUNCT
gujaf-181	341	1	client	client	NOUN
gujaf-181	341	2	attributes	attribute	NOUN
gujaf-181	341	3	and	and	CCONJ
gujaf-181	341	4	the	the	DET
gujaf-181	341	5	audit	audit	NOUN
gujaf-181	341	6	report	report	NOUN
gujaf-181	341	7	lag	lag	VERB
gujaf-181	341	8	in	in	ADP
gujaf-181	341	9	nigeria	nigeria	PROPN
gujaf-181	341	10	.	.	PUNCT
gujaf-181	342	1	college	college	NOUN
gujaf-181	342	2	of	of	ADP
gujaf-181	342	3	management	management	NOUN
gujaf-181	342	4	science	science	NOUN
gujaf-181	342	5	,	,	PUNCT
gujaf-181	342	6	13(1	13(1	NUM
gujaf-181	342	7	)	)	PUNCT
gujaf-181	342	8	,	,	PUNCT
gujaf-181	342	9	al	al	PROPN
gujaf-181	342	10	-	-	PUNCT
gujaf-181	342	11	tahat	tahat	PROPN
gujaf-181	342	12	,	,	PUNCT
gujaf-181	342	13	s.s.y	s.s.y	NOUN
gujaf-181	342	14	.	.	PUNCT
gujaf-181	343	1	(	(	PUNCT
gujaf-181	343	2	2015	2015	NUM
gujaf-181	343	3	)	)	PUNCT
gujaf-181	343	4	.	.	PUNCT
gujaf-181	344	1	company	company	NOUN
gujaf-181	344	2	attributes	attribute	VERB
gujaf-181	344	3	and	and	CCONJ
gujaf-181	344	4	the	the	DET
gujaf-181	344	5	timeliness	timeliness	NOUN
gujaf-181	344	6	of	of	ADP
gujaf-181	344	7	interim	interim	ADJ
gujaf-181	344	8	financial	financial	ADJ
gujaf-181	344	9	reporting	reporting	NOUN
gujaf-181	344	10	in	in	ADP
gujaf-181	344	11	jordan	jordan	PROPN
gujaf-181	344	12	.	.	PUNCT
gujaf-181	345	1	international	international	ADJ
gujaf-181	345	2	journal	journal	PROPN
gujaf-181	345	3	of	of	ADP
gujaf-181	345	4	application	application	NOUN
gujaf-181	345	5	or	or	CCONJ
gujaf-181	345	6	innovation	innovation	NOUN
gujaf-181	345	7	in	in	ADP
gujaf-181	345	8	engineering	engineering	NOUN
gujaf-181	345	9	&	&	CCONJ
gujaf-181	345	10	management	management	NOUN
gujaf-181	345	11	.	.	PUNCT
gujaf-181	346	1	4(3	4(3	NUM
gujaf-181	346	2	)	)	PUNCT
gujaf-181	346	3	,	,	PUNCT
gujaf-181	346	4	24	24	NUM
gujaf-181	346	5	-	-	SYM
gujaf-181	346	6	28	28	NUM
gujaf-181	346	7	.	.	PUNCT
gujaf-181	347	1	apadore	apadore	PROPN
gujaf-181	347	2	,	,	PUNCT
gujaf-181	347	3	k.	k.	PROPN
gujaf-181	347	4	&	&	CCONJ
gujaf-181	347	5	noor	noor	PROPN
gujaf-181	347	6	,	,	PUNCT
gujaf-181	347	7	m.	m.	NOUN
gujaf-181	347	8	m.	m.	NOUN
gujaf-181	347	9	(	(	PUNCT
gujaf-181	347	10	2013	2013	NUM
gujaf-181	347	11	)	)	PUNCT
gujaf-181	347	12	.	.	PUNCT
gujaf-181	348	1	determinants	determinant	NOUN
gujaf-181	348	2	of	of	ADP
gujaf-181	348	3	audit	audit	NOUN
gujaf-181	348	4	report	report	NOUN
gujaf-181	348	5	lag	lag	NOUN
gujaf-181	348	6	and	and	CCONJ
gujaf-181	348	7	corporate	corporate	ADJ
gujaf-181	348	8	governance	governance	NOUN
gujaf-181	348	9	in	in	ADP
gujaf-181	348	10	malaysia	malaysia	PROPN
gujaf-181	348	11	.	.	PUNCT
gujaf-181	349	1	international	international	ADJ
gujaf-181	349	2	journal	journal	PROPN
gujaf-181	349	3	of	of	ADP
gujaf-181	349	4	business	business	NOUN
gujaf-181	349	5	and	and	CCONJ
gujaf-181	349	6	management	management	NOUN
gujaf-181	349	7	,	,	PUNCT
gujaf-181	349	8	8(15	8(15	NUM
gujaf-181	349	9	)	)	PUNCT
gujaf-181	349	10	,	,	PUNCT
gujaf-181	349	11	151	151	NUM
gujaf-181	349	12	-	-	SYM
gujaf-181	349	13	163	163	NUM
gujaf-181	349	14	.	.	PUNCT
gujaf-181	350	1	arifuddin	arifuddin	PROPN
gujaf-181	350	2	,	,	PUNCT
gujaf-181	350	3	k.h	k.h	PROPN
gujaf-181	350	4	.	.	PROPN
gujaf-181	350	5	,	,	PUNCT
gujaf-181	350	6	&	&	CCONJ
gujaf-181	350	7	asri	asri	PROPN
gujaf-181	350	8	,	,	PUNCT
gujaf-181	350	9	u.	u.	PROPN
gujaf-181	350	10	(	(	PUNCT
gujaf-181	350	11	2017	2017	NUM
gujaf-181	350	12	)	)	PUNCT
gujaf-181	350	13	.	.	PUNCT
gujaf-181	351	1	company	company	NOUN
gujaf-181	351	2	size	size	NOUN
gujaf-181	351	3	,	,	PUNCT
gujaf-181	351	4	profitability	profitability	NOUN
gujaf-181	351	5	,	,	PUNCT
gujaf-181	351	6	and	and	CCONJ
gujaf-181	351	7	auditor	auditor	NOUN
gujaf-181	351	8	opinion	opinion	NOUN
gujaf-181	351	9	influence	influence	NOUN
gujaf-181	351	10	to	to	PART
gujaf-181	351	11	audit	audit	VERB
gujaf-181	351	12	report	report	NOUN
gujaf-181	351	13	lag	lag	VERB
gujaf-181	351	14	on	on	ADP
gujaf-181	351	15	registered	register	VERB
gujaf-181	351	16	manufacturing	manufacturing	NOUN
gujaf-181	351	17	companies	company	NOUN
gujaf-181	351	18	in	in	ADP
gujaf-181	351	19	indonesia	indonesia	PROPN
gujaf-181	351	20	stock	stock	PROPN
gujaf-181	351	21	exchange	exchange	PROPN
gujaf-181	351	22	.	.	PUNCT
gujaf-181	352	1	international	international	ADJ
gujaf-181	352	2	journal	journal	PROPN
gujaf-181	352	3	of	of	ADP
gujaf-181	352	4	applied	apply	VERB
gujaf-181	352	5	business	business	NOUN
gujaf-181	352	6	and	and	CCONJ
gujaf-181	352	7	economic	economic	ADJ
gujaf-181	352	8	research	research	NOUN
gujaf-181	352	9	,	,	PUNCT
gujaf-181	352	10	15(19	15(19	NUM
gujaf-181	352	11	)	)	PUNCT
gujaf-181	352	12	,	,	PUNCT
gujaf-181	352	13	353	353	NUM
gujaf-181	352	14	-	-	SYM
gujaf-181	352	15	367	367	NUM
gujaf-181	352	16	.	.	PUNCT
gujaf-181	353	1	arowoshegbe	arowoshegbe	PROPN
gujaf-181	353	2	,	,	PUNCT
gujaf-181	353	3	a.	a.	NOUN
gujaf-181	353	4	o.	o.	PROPN
gujaf-181	353	5	,	,	PUNCT
gujaf-181	353	6	uniamikogbo	uniamikogbo	PROPN
gujaf-181	353	7	,	,	PUNCT
gujaf-181	353	8	e.	e.	PROPN
gujaf-181	353	9	&	&	CCONJ
gujaf-181	353	10	adeusi	adeusi	PROPN
gujaf-181	353	11	,	,	PUNCT
gujaf-181	353	12	a.	a.	PROPN
gujaf-181	353	13	s.	s.	PROPN
gujaf-181	353	14	(	(	PUNCT
gujaf-181	353	15	2017	2017	NUM
gujaf-181	353	16	)	)	PUNCT
gujaf-181	353	17	.	.	PUNCT
gujaf-181	354	1	factors	factor	NOUN
gujaf-181	354	2	affecting	affect	VERB
gujaf-181	354	3	timeliness	timeliness	NOUN
gujaf-181	354	4	of	of	ADP
gujaf-181	354	5	an	an	DET
gujaf-181	354	6	audit	audit	NOUN
gujaf-181	354	7	report	report	NOUN
gujaf-181	354	8	in	in	ADP
gujaf-181	354	9	nigeria	nigeria	PROPN
gujaf-181	354	10	.	.	PUNCT
gujaf-181	355	1	funai	funai	PROPN
gujaf-181	355	2	journal	journal	PROPN
gujaf-181	355	3	of	of	ADP
gujaf-181	355	4	accounting	accounting	NOUN
gujaf-181	355	5	,	,	PUNCT
gujaf-181	355	6	business	business	NOUN
gujaf-181	355	7	and	and	CCONJ
gujaf-181	355	8	finance	finance	NOUN
gujaf-181	355	9	,	,	PUNCT
gujaf-181	355	10	1(1	1(1	NUM
gujaf-181	355	11	)	)	PUNCT
gujaf-181	355	12	,	,	PUNCT
gujaf-181	355	13	26	26	NUM
gujaf-181	355	14	-	-	SYM
gujaf-181	355	15	38	38	NUM
gujaf-181	355	16	.	.	PUNCT
gujaf-181	356	1	bengii	bengii	PROPN
gujaf-181	356	2	,	,	PUNCT
gujaf-181	356	3	v.	v.	PROPN
gujaf-181	356	4	,	,	PUNCT
gujaf-181	356	5	&	&	CCONJ
gujaf-181	356	6	burcu	burcu	PROPN
gujaf-181	356	7	,	,	PUNCT
gujaf-181	356	8	a.(2013	a.(2013	PROPN
gujaf-181	356	9	)	)	PUNCT
gujaf-181	356	10	.	.	PUNCT
gujaf-181	357	1	is	be	AUX
gujaf-181	357	2	timeliness	timeliness	NOUN
gujaf-181	357	3	of	of	ADP
gujaf-181	357	4	corporate	corporate	ADJ
gujaf-181	357	5	financial	financial	ADJ
gujaf-181	357	6	reporting	reporting	NOUN
gujaf-181	357	7	related	relate	VERB
gujaf-181	357	8	to	to	ADP
gujaf-181	357	9	accounting	accounting	NOUN
gujaf-181	357	10	variables	variable	NOUN
gujaf-181	357	11	?	?	PUNCT
gujaf-181	358	1	evidence	evidence	NOUN
gujaf-181	358	2	from	from	ADP
gujaf-181	358	3	instanbul	instanbul	PROPN
gujaf-181	358	4	stock	stock	NOUN
gujaf-181	358	5	exchange	exchange	PROPN
gujaf-181	358	6	.	.	PUNCT
gujaf-181	359	1	international	international	ADJ
gujaf-181	359	2	journal	journal	PROPN
gujaf-181	359	3	of	of	ADP
gujaf-181	359	4	business	business	NOUN
gujaf-181	359	5	and	and	CCONJ
gujaf-181	359	6	social	social	ADJ
gujaf-181	359	7	science	science	NOUN
gujaf-181	359	8	,	,	PUNCT
gujaf-181	359	9	4(6	4(6	NUM
gujaf-181	359	10	)	)	PUNCT
gujaf-181	359	11	,	,	PUNCT
gujaf-181	359	12	5	5	NUM
gujaf-181	359	13	-	-	SYM
gujaf-181	359	14	6	6	NUM
gujaf-181	359	15	.	.	PUNCT
gujaf-181	360	1	clarke	clarke	PROPN
gujaf-181	360	2	,	,	PUNCT
gujaf-181	360	3	t.	t.	PROPN
gujaf-181	360	4	(	(	PUNCT
gujaf-181	360	5	2004	2004	NUM
gujaf-181	360	6	)	)	PUNCT
gujaf-181	360	7	.	.	PUNCT
gujaf-181	361	1	the	the	DET
gujaf-181	361	2	philosophical	philosophical	ADJ
gujaf-181	361	3	foundations	foundation	NOUN
gujaf-181	361	4	of	of	ADP
gujaf-181	361	5	corporate	corporate	ADJ
gujaf-181	361	6	governance	governance	NOUN
gujaf-181	361	7	.	.	PUNCT
gujaf-181	362	1	routledge	routledge	PROPN
gujaf-181	362	2	taylor	taylor	PROPN
gujaf-181	362	3	&	&	CCONJ
gujaf-181	362	4	francis	francis	PROPN
gujaf-181	362	5	group	group	PROPN
gujaf-181	362	6	:	:	PUNCT
gujaf-181	362	7	london	london	PROPN
gujaf-181	362	8	.	.	PUNCT
gujaf-181	363	1	theories	theory	NOUN
gujaf-181	363	2	of	of	ADP
gujaf-181	363	3	corporate	corporate	ADJ
gujaf-181	363	4	governance	governance	NOUN
gujaf-181	363	5	.	.	PUNCT
gujaf-181	364	1	efobi	efobi	PROPN
gujaf-181	364	2	,	,	PUNCT
gujaf-181	364	3	u.	u.	PROPN
gujaf-181	364	4	&	&	CCONJ
gujaf-181	364	5	okougbo	okougbo	PROPN
gujaf-181	364	6	,	,	PUNCT
gujaf-181	364	7	p.	p.	NOUN
gujaf-181	364	8	(	(	PUNCT
gujaf-181	364	9	2015	2015	NUM
gujaf-181	364	10	)	)	PUNCT
gujaf-181	364	11	.	.	PUNCT
gujaf-181	365	1	timeliness	timeliness	NOUN
gujaf-181	365	2	of	of	ADP
gujaf-181	365	3	financial	financial	ADJ
gujaf-181	365	4	reporting	reporting	NOUN
gujaf-181	365	5	in	in	ADP
gujaf-181	365	6	nigeria	nigeria	PROPN
gujaf-181	365	7	.	.	PUNCT
gujaf-181	366	1	https://www.researchgate.net/publication/280719297	https://www.researchgate.net/publication/280719297	PROPN
gujaf-181	366	2	accessed	access	VERB
gujaf-181	366	3	on	on	ADP
gujaf-181	366	4	24th	24th	PROPN
gujaf-181	366	5	august	august	PROPN
gujaf-181	366	6	,	,	PUNCT
gujaf-181	366	7	2021	2021	NUM
gujaf-181	366	8	.	.	PUNCT
gujaf-181	367	1	ebaid	ebaid	PROPN
gujaf-181	367	2	,	,	PUNCT
gujaf-181	367	3	i.	i.	PROPN
gujaf-181	367	4	e.	e.	PROPN
gujaf-181	367	5	(	(	PUNCT
gujaf-181	367	6	2022	2022	NUM
gujaf-181	367	7	)	)	PUNCT
gujaf-181	367	8	.	.	PUNCT
gujaf-181	368	1	nexus	nexus	NOUN
gujaf-181	368	2	between	between	ADP
gujaf-181	368	3	corporate	corporate	ADJ
gujaf-181	368	4	characteristics	characteristic	NOUN
gujaf-181	368	5	and	and	CCONJ
gujaf-181	368	6	financial	financial	ADJ
gujaf-181	368	7	reporting	reporting	NOUN
gujaf-181	368	8	timelines	timeline	NOUN
gujaf-181	368	9	:	:	PUNCT
gujaf-181	368	10	evidence	evidence	NOUN
gujaf-181	368	11	from	from	ADP
gujaf-181	368	12	the	the	DET
gujaf-181	368	13	saudi	saudi	ADJ
gujaf-181	368	14	stock	stock	NOUN
gujaf-181	368	15	exchange	exchange	PROPN
gujaf-181	368	16	.	.	PUNCT
gujaf-181	369	1	issn	issn	PROPN
gujaf-181	369	2	:	:	PUNCT
gujaf-181	369	3	2634	2634	NUM
gujaf-181	369	4	-	-	SYM
gujaf-181	369	5	2596	2596	NUM
gujaf-181	369	6	.	.	PUNCT
gujaf-181	370	1	journal	journal	NOUN
gujaf-181	370	2	of	of	ADP
gujaf-181	370	3	money	money	NOUN
gujaf-181	370	4	and	and	CCONJ
gujaf-181	370	5	business	business	NOUN
gujaf-181	370	6	,	,	PUNCT
gujaf-181	370	7	2(1	2(1	NUM
gujaf-181	370	8	)	)	PUNCT
gujaf-181	370	9	,	,	PUNCT
gujaf-181	370	10	43	43	NUM
gujaf-181	370	11	-	-	SYM
gujaf-181	370	12	56	56	NUM
gujaf-181	370	13	.	.	PUNCT
gujaf-181	371	1	https://doi.10.1108	https://doi.10.1108	PROPN
gujaf-181	371	2	/	/	SYM
gujaf-181	371	3	jmb-08	jmb-08	NOUN
gujaf-181	371	4	2021	2021	NUM
gujaf-181	371	5	-	-	SYM
gujaf-181	371	6	0033	0033	NUM
gujaf-181	371	7	.	.	PUNCT
gujaf-181	372	1	enofe	enofe	ADJ
gujaf-181	372	2	,	,	PUNCT
gujaf-181	372	3	a.o	a.o	PROPN
gujaf-181	372	4	.	.	PROPN
gujaf-181	372	5	,	,	PUNCT
gujaf-181	372	6	okunega	okunega	PROPN
gujaf-181	372	7	,	,	PUNCT
gujaf-181	372	8	n.c	n.c	PROPN
gujaf-181	372	9	.	.	PROPN
gujaf-181	372	10	,	,	PUNCT
gujaf-181	372	11	&	&	CCONJ
gujaf-181	372	12	ediae	ediae	PROPN
gujaf-181	372	13	,	,	PUNCT
gujaf-181	372	14	o.o	o.o	PROPN
gujaf-181	372	15	.	.	PROPN
gujaf-181	372	16	(	(	PUNCT
gujaf-181	372	17	2013	2013	NUM
gujaf-181	372	18	)	)	PUNCT
gujaf-181	372	19	.	.	PUNCT
gujaf-181	373	1	audit	audit	NOUN
gujaf-181	373	2	quality	quality	NOUN
gujaf-181	373	3	and	and	CCONJ
gujaf-181	373	4	auditor	auditor	NOUN
gujaf-181	373	5	’s	’s	PART
gujaf-181	373	6	independence	independence	NOUN
gujaf-181	373	7	in	in	ADP
gujaf-181	373	8	nigeria	nigeria	PROPN
gujaf-181	373	9	:	:	PUNCT
gujaf-181	373	10	an	an	DET
gujaf-181	373	11	empirical	empirical	ADJ
gujaf-181	373	12	evaluation	evaluation	NOUN
gujaf-181	373	13	.	.	PUNCT
gujaf-181	374	1	research	research	NOUN
gujaf-181	374	2	journal	journal	PROPN
gujaf-181	374	3	of	of	ADP
gujaf-181	374	4	finance	finance	NOUN
gujaf-181	374	5	and	and	CCONJ
gujaf-181	374	6	accounting	accounting	NOUN
gujaf-181	374	7	,	,	PUNCT
gujaf-181	374	8	4(11	4(11	NUM
gujaf-181	374	9	)	)	PUNCT
gujaf-181	374	10	,	,	PUNCT
gujaf-181	374	11	131	131	NUM
gujaf-181	374	12	-	-	SYM
gujaf-181	374	13	138	138	NUM
gujaf-181	374	14	.	.	PUNCT
gujaf-181	375	1	gujarati	gujarati	PROPN
gujaf-181	375	2	,	,	PUNCT
gujaf-181	375	3	d.	d.	PROPN
gujaf-181	375	4	n.	n.	PROPN
gujaf-181	375	5	(	(	PUNCT
gujaf-181	375	6	2004	2004	NUM
gujaf-181	375	7	)	)	PUNCT
gujaf-181	375	8	.	.	PUNCT
gujaf-181	376	1	basic	basic	ADJ
gujaf-181	376	2	econometrics	econometric	NOUN
gujaf-181	376	3	(	(	PUNCT
gujaf-181	376	4	4th	4th	ADJ
gujaf-181	376	5	ed	ed	NOUN
gujaf-181	376	6	.	.	PUNCT
gujaf-181	376	7	)	)	PUNCT
gujaf-181	376	8	.	.	PUNCT
gujaf-181	377	1	new	new	PROPN
gujaf-181	377	2	york	york	PROPN
gujaf-181	377	3	:	:	PUNCT
gujaf-181	377	4	mcgraw	mcgraw	PROPN
gujaf-181	377	5	-	-	PUNCT
gujaf-181	377	6	hill	hill	NOUN
gujaf-181	377	7	companies	company	NOUN
gujaf-181	377	8	.	.	PUNCT
gujaf-181	378	1	https://www.researchgate.net/publication/280719297	https://www.researchgate.net/publication/280719297	PROPN
gujaf-181	378	2	gusau	gusau	PROPN
gujaf-181	378	3	journal	journal	NOUN
gujaf-181	378	4	of	of	ADP
gujaf-181	378	5	accounting	accounting	NOUN
gujaf-181	378	6	and	and	CCONJ
gujaf-181	378	7	finance	finance	NOUN
gujaf-181	378	8	,	,	PUNCT
gujaf-181	378	9	vol	vol	NOUN
gujaf-181	378	10	.	.	PROPN
gujaf-181	378	11	3	3	NUM
gujaf-181	378	12	,	,	PUNCT
gujaf-181	378	13	issue	issue	NOUN
gujaf-181	378	14	3	3	NUM
gujaf-181	378	15	,	,	PUNCT
gujaf-181	378	16	october	october	PROPN
gujaf-181	378	17	,	,	PUNCT
gujaf-181	378	18	2022	2022	NUM
gujaf-181	378	19	88	88	NUM
gujaf-181	378	20	ilaboya	ilaboya	NOUN
gujaf-181	378	21	,	,	PUNCT
gujaf-181	378	22	o.	o.	PROPN
gujaf-181	378	23	j.	j.	PROPN
gujaf-181	378	24	&	&	CCONJ
gujaf-181	378	25	iyafekhe	iyafekhe	PROPN
gujaf-181	378	26	,	,	PUNCT
gujaf-181	378	27	c.	c.	PROPN
gujaf-181	378	28	(	(	PUNCT
gujaf-181	378	29	2014	2014	NUM
gujaf-181	378	30	)	)	PUNCT
gujaf-181	378	31	.	.	PUNCT
gujaf-181	379	1	corporate	corporate	ADJ
gujaf-181	379	2	governance	governance	NOUN
gujaf-181	379	3	and	and	CCONJ
gujaf-181	379	4	audit	audit	NOUN
gujaf-181	379	5	report	report	NOUN
gujaf-181	379	6	lag	lag	VERB
gujaf-181	379	7	in	in	ADP
gujaf-181	379	8	nigeria	nigeria	PROPN
gujaf-181	379	9	.	.	PUNCT
gujaf-181	380	1	international	international	ADJ
gujaf-181	380	2	journal	journal	PROPN
gujaf-181	380	3	of	of	ADP
gujaf-181	380	4	humanities	humanity	NOUN
gujaf-181	380	5	and	and	CCONJ
gujaf-181	380	6	social	social	ADJ
gujaf-181	380	7	science	science	NOUN
gujaf-181	380	8	,	,	PUNCT
gujaf-181	380	9	4(13	4(13	NUM
gujaf-181	380	10	)	)	PUNCT
gujaf-181	380	11	,	,	PUNCT
gujaf-181	380	12	172	172	NUM
gujaf-181	380	13	-	-	SYM
gujaf-181	380	14	180	180	NUM
gujaf-181	380	15	.	.	PUNCT
gujaf-181	381	1	iyoha	iyoha	PROPN
gujaf-181	381	2	,	,	PUNCT
gujaf-181	381	3	f.	f.	PROPN
gujaf-181	381	4	o.	o.	PROPN
gujaf-181	381	5	(	(	PUNCT
gujaf-181	381	6	2012	2012	NUM
gujaf-181	381	7	)	)	PUNCT
gujaf-181	381	8	.	.	PUNCT
gujaf-181	382	1	company	company	NOUN
gujaf-181	382	2	attributes	attribute	VERB
gujaf-181	382	3	and	and	CCONJ
gujaf-181	382	4	the	the	DET
gujaf-181	382	5	timeliness	timeliness	NOUN
gujaf-181	382	6	of	of	ADP
gujaf-181	382	7	financial	financial	ADJ
gujaf-181	382	8	reporting	reporting	NOUN
gujaf-181	382	9	in	in	ADP
gujaf-181	382	10	nigeria	nigeria	PROPN
gujaf-181	382	11	.	.	PUNCT
gujaf-181	383	1	business	business	NOUN
gujaf-181	383	2	intelligence	intelligence	PROPN
gujaf-181	383	3	journal	journal	NOUN
gujaf-181	383	4	,	,	PUNCT
gujaf-181	383	5	5	5	NUM
gujaf-181	383	6	(	(	PUNCT
gujaf-181	383	7	1	1	NUM
gujaf-181	383	8	)	)	PUNCT
gujaf-181	383	9	.	.	PUNCT
gujaf-181	384	1	41	41	NUM
gujaf-181	384	2	-	-	SYM
gujaf-181	384	3	49	49	NUM
gujaf-181	384	4	.	.	PUNCT
gujaf-181	385	1	kiel	kiel	PROPN
gujaf-181	385	2	,	,	PUNCT
gujaf-181	385	3	g.c	g.c	PROPN
gujaf-181	385	4	.	.	PROPN
gujaf-181	385	5	,	,	PUNCT
gujaf-181	385	6	&	&	CCONJ
gujaf-181	385	7	nicholson	nicholson	PROPN
gujaf-181	385	8	,	,	PUNCT
gujaf-181	385	9	g.j	g.j	PROPN
gujaf-181	385	10	.	.	PROPN
gujaf-181	385	11	(	(	PUNCT
gujaf-181	385	12	2003	2003	NUM
gujaf-181	385	13	)	)	PUNCT
gujaf-181	385	14	.	.	PUNCT
gujaf-181	386	1	board	board	NOUN
gujaf-181	386	2	composition	composition	NOUN
gujaf-181	386	3	and	and	CCONJ
gujaf-181	386	4	corporate	corporate	ADJ
gujaf-181	386	5	performance	performance	NOUN
gujaf-181	386	6	:	:	PUNCT
gujaf-181	386	7	how	how	SCONJ
gujaf-181	386	8	the	the	DET
gujaf-181	386	9	australian	australian	ADJ
gujaf-181	386	10	experience	experience	NOUN
gujaf-181	386	11	informs	inform	VERB
gujaf-181	386	12	contrasting	contrast	VERB
gujaf-181	386	13	theories	theory	NOUN
gujaf-181	386	14	of	of	ADP
gujaf-181	386	15	corporate	corporate	ADJ
gujaf-181	386	16	governance	governance	NOUN
gujaf-181	386	17	:	:	PUNCT
gujaf-181	386	18	an	an	DET
gujaf-181	386	19	international	international	ADJ
gujaf-181	386	20	review	review	NOUN
gujaf-181	386	21	,	,	PUNCT
gujaf-181	386	22	vol	vol	NOUN
gujaf-181	386	23	.	.	PUNCT
gujaf-181	387	1	11(3	11(3	NUM
gujaf-181	387	2	)	)	PUNCT
gujaf-181	388	1	,	,	PUNCT
gujaf-181	388	2	189	189	NUM
gujaf-181	388	3	-	-	SYM
gujaf-181	388	4	205	205	NUM
gujaf-181	388	5	.	.	PUNCT
gujaf-181	389	1	lwaminah	lwaminah	PROPN
gujaf-181	389	2	,	,	PUNCT
gujaf-181	389	3	f.	f.	PROPN
gujaf-181	389	4	a.	a.	PROPN
gujaf-181	389	5	,	,	PUNCT
gujaf-181	389	6	(	(	PUNCT
gujaf-181	389	7	2017	2017	NUM
gujaf-181	389	8	)	)	PUNCT
gujaf-181	389	9	.	.	PUNCT
gujaf-181	390	1	the	the	DET
gujaf-181	390	2	effect	effect	NOUN
gujaf-181	390	3	of	of	ADP
gujaf-181	390	4	firm	firm	ADJ
gujaf-181	390	5	specific	specific	ADJ
gujaf-181	390	6	factors	factor	NOUN
gujaf-181	390	7	on	on	ADP
gujaf-181	390	8	financial	financial	ADJ
gujaf-181	390	9	performance	performance	NOUN
gujaf-181	390	10	of	of	ADP
gujaf-181	390	11	commercial	commercial	ADJ
gujaf-181	390	12	banks	bank	NOUN
gujaf-181	390	13	in	in	ADP
gujaf-181	390	14	nigeria	nigeria	PROPN
gujaf-181	390	15	.	.	PUNCT
gujaf-181	391	1	machmuddah	machmuddah	PROPN
gujaf-181	391	2	,	,	PUNCT
gujaf-181	391	3	z.	z.	PROPN
gujaf-181	391	4	,	,	PUNCT
gujaf-181	391	5	iriani	iriani	PROPN
gujaf-181	391	6	,	,	PUNCT
gujaf-181	391	7	a.	a.	PROPN
gujaf-181	391	8	f.	f.	PROPN
gujaf-181	391	9	,	,	PUNCT
gujaf-181	391	10	&	&	CCONJ
gujaf-181	391	11	utomo	utomo	PROPN
gujaf-181	391	12	,	,	PUNCT
gujaf-181	391	13	s.	s.	PROPN
gujaf-181	391	14	d.	d.	PROPN
gujaf-181	391	15	(	(	PUNCT
gujaf-181	391	16	2020	2020	NUM
gujaf-181	391	17	)	)	PUNCT
gujaf-181	391	18	.	.	PUNCT
gujaf-181	392	1	influencing	influence	VERB
gujaf-181	392	2	factors	factor	NOUN
gujaf-181	392	3	of	of	ADP
gujaf-181	392	4	audit	audit	NOUN
gujaf-181	392	5	report	report	NOUN
gujaf-181	392	6	lag	lag	VERB
gujaf-181	392	7	:	:	PUNCT
gujaf-181	392	8	evidence	evidence	NOUN
gujaf-181	392	9	from	from	ADP
gujaf-181	392	10	indonesia	indonesia	PROPN
gujaf-181	392	11	.	.	PUNCT
gujaf-181	393	1	academic	academic	ADJ
gujaf-181	393	2	journal	journal	NOUN
gujaf-181	393	3	of	of	ADP
gujaf-181	393	4	interdisciplinary	interdisciplinary	ADJ
gujaf-181	393	5	studies	study	NOUN
gujaf-181	393	6	,	,	PUNCT
gujaf-181	393	7	9(6	9(6	NUM
gujaf-181	393	8	)	)	PUNCT
gujaf-181	393	9	.	.	PUNCT
gujaf-181	394	1	madaschi	madaschi	PROPN
gujaf-181	394	2	,	,	PUNCT
gujaf-181	394	3	a.	a.	NOUN
gujaf-181	394	4	(	(	PUNCT
gujaf-181	394	5	2010	2010	NUM
gujaf-181	394	6	)	)	PUNCT
gujaf-181	394	7	.	.	PUNCT
gujaf-181	395	1	ownership	ownership	NOUN
gujaf-181	395	2	concentration	concentration	NOUN
gujaf-181	395	3	and	and	CCONJ
gujaf-181	395	4	firm	firm	ADJ
gujaf-181	395	5	performance	performance	NOUN
gujaf-181	395	6	in	in	ADP
gujaf-181	395	7	italy	italy	PROPN
gujaf-181	395	8	(	(	PUNCT
gujaf-181	395	9	unpublished	unpublished	ADJ
gujaf-181	395	10	master	master	NOUN
gujaf-181	395	11	’s	’s	PART
gujaf-181	395	12	thesis	thesis	NOUN
gujaf-181	395	13	)	)	PUNCT
gujaf-181	395	14	,	,	PUNCT
gujaf-181	395	15	copenhagen	copenhagen	PROPN
gujaf-181	395	16	business	business	PROPN
gujaf-181	395	17	school	school	PROPN
gujaf-181	395	18	.	.	PUNCT
gujaf-181	396	1	mahboub	mahboub	PROPN
gujaf-181	396	2	,	,	PUNCT
gujaf-181	396	3	r.	r.	PROPN
gujaf-181	396	4	,	,	PUNCT
gujaf-181	396	5	(	(	PUNCT
gujaf-181	396	6	2017	2017	NUM
gujaf-181	396	7	)	)	PUNCT
gujaf-181	396	8	.	.	PUNCT
gujaf-181	397	1	main	main	ADJ
gujaf-181	397	2	determinants	determinant	NOUN
gujaf-181	397	3	of	of	ADP
gujaf-181	397	4	financial	financial	ADJ
gujaf-181	397	5	reporting	reporting	NOUN
gujaf-181	397	6	quality	quality	NOUN
gujaf-181	397	7	in	in	ADP
gujaf-181	397	8	the	the	DET
gujaf-181	397	9	lebanese	lebanese	ADJ
gujaf-181	397	10	banking	banking	NOUN
gujaf-181	397	11	sector	sector	NOUN
gujaf-181	397	12	.	.	PUNCT
gujaf-181	398	1	european	european	PROPN
gujaf-181	398	2	research	research	PROPN
gujaf-181	398	3	studies	study	NOUN
gujaf-181	398	4	journal	journal	NOUN
gujaf-181	398	5	,	,	PUNCT
gujaf-181	398	6	4(b	4(b	NUM
gujaf-181	398	7	)	)	PUNCT
gujaf-181	398	8	,	,	PUNCT
gujaf-181	398	9	706	706	NUM
gujaf-181	398	10	726	726	NUM
gujaf-181	398	11	.	.	PUNCT
gujaf-181	399	1	milgram	milgram	PROPN
gujaf-181	399	2	,	,	PUNCT
gujaf-181	399	3	s.	s.	PROPN
gujaf-181	399	4	(	(	PUNCT
gujaf-181	399	5	1963	1963	NUM
gujaf-181	399	6	)	)	PUNCT
gujaf-181	399	7	.	.	PUNCT
gujaf-181	400	1	behavioural	behavioural	ADJ
gujaf-181	400	2	study	study	NOUN
gujaf-181	400	3	of	of	ADP
gujaf-181	400	4	obedience	obedience	NOUN
gujaf-181	400	5	.	.	PUNCT
gujaf-181	401	1	journal	journal	NOUN
gujaf-181	401	2	of	of	ADP
gujaf-181	401	3	abnormal	abnormal	ADJ
gujaf-181	401	4	and	and	CCONJ
gujaf-181	401	5	social	social	ADJ
gujaf-181	401	6	psychology	psychology	NOUN
gujaf-181	401	7	,	,	PUNCT
gujaf-181	401	8	67(2	67(2	NUM
gujaf-181	401	9	)	)	PUNCT
gujaf-181	401	10	,	,	PUNCT
gujaf-181	401	11	371	371	NUM
gujaf-181	401	12	-	-	SYM
gujaf-181	401	13	378	378	NUM
gujaf-181	401	14	.	.	PUNCT
gujaf-181	402	1	muideen	muideen	VERB
gujaf-181	402	2	a.	a.	PROPN
gujaf-181	402	3	&	&	CCONJ
gujaf-181	402	4	isiaka	isiaka	PROPN
gujaf-181	402	5	k.(2019	k.(2019	PROPN
gujaf-181	402	6	)	)	PUNCT
gujaf-181	402	7	.company	.company	PRON
gujaf-181	402	8	attributes	attribute	NOUN
gujaf-181	402	9	and	and	CCONJ
gujaf-181	402	10	financial	financial	ADJ
gujaf-181	402	11	reporting	reporting	NOUN
gujaf-181	402	12	timeliness	timeliness	NOUN
gujaf-181	402	13	of	of	ADP
gujaf-181	402	14	listed	list	VERB
gujaf-181	402	15	conglomerate	conglomerate	NOUN
gujaf-181	402	16	companies	company	NOUN
gujaf-181	402	17	in	in	ADP
gujaf-181	402	18	nigeria	nigeria	PROPN
gujaf-181	402	19	:	:	PUNCT
gujaf-181	402	20	fuw	fuw	PROPN
gujaf-181	402	21	journal	journal	PROPN
gujaf-181	402	22	of	of	ADP
gujaf-181	402	23	accounting	accounting	NOUN
gujaf-181	402	24	and	and	CCONJ
gujaf-181	402	25	finance	finance	NOUN
gujaf-181	402	26	1(1	1(1	NUM
gujaf-181	402	27	)	)	PUNCT
gujaf-181	402	28	,	,	PUNCT
gujaf-181	402	29	june	june	PROPN
gujaf-181	402	30	2019	2019	NUM
gujaf-181	402	31	edition	edition	NOUN
gujaf-181	402	32	.	.	PUNCT
gujaf-181	403	1	10	10	NUM
gujaf-181	403	2	-	-	SYM
gujaf-181	403	3	14	14	NUM
gujaf-181	403	4	.	.	PUNCT
gujaf-181	404	1	mcgee	mcgee	PROPN
gujaf-181	404	2	,	,	PUNCT
gujaf-181	404	3	r.	r.	PROPN
gujaf-181	404	4	,	,	PUNCT
gujaf-181	404	5	&	&	CCONJ
gujaf-181	404	6	yuan	yuan	PROPN
gujaf-181	404	7	,	,	PUNCT
gujaf-181	404	8	x.	x.	NOUN
gujaf-181	404	9	(	(	PUNCT
gujaf-181	404	10	2011	2011	NUM
gujaf-181	404	11	)	)	PUNCT
gujaf-181	404	12	.	.	PUNCT
gujaf-181	405	1	corporate	corporate	ADJ
gujaf-181	405	2	governance	governance	NOUN
gujaf-181	405	3	and	and	CCONJ
gujaf-181	405	4	the	the	DET
gujaf-181	405	5	timeliness	timeliness	NOUN
gujaf-181	405	6	of	of	ADP
gujaf-181	405	7	financial	financial	ADJ
gujaf-181	405	8	reporting	reporting	NOUN
gujaf-181	405	9	:	:	PUNCT
gujaf-181	405	10	a	a	DET
gujaf-181	405	11	comparative	comparative	ADJ
gujaf-181	405	12	study	study	NOUN
gujaf-181	405	13	of	of	ADP
gujaf-181	405	14	the	the	DET
gujaf-181	405	15	people	people	NOUN
gujaf-181	405	16	's	's	PART
gujaf-181	405	17	republic	republic	NOUN
gujaf-181	405	18	of	of	ADP
gujaf-181	405	19	china	china	PROPN
gujaf-181	405	20	,	,	PUNCT
gujaf-181	405	21	the	the	DET
gujaf-181	405	22	usa	usa	PROPN
gujaf-181	405	23	and	and	CCONJ
gujaf-181	405	24	the	the	DET
gujaf-181	405	25	european	european	PROPN
gujaf-181	405	26	union	union	PROPN
gujaf-181	405	27	.	.	PUNCT
gujaf-181	406	1	journal	journal	PROPN
gujaf-181	406	2	of	of	ADP
gujaf-181	406	3	asia	asia	PROPN
gujaf-181	406	4	business	business	PROPN
gujaf-181	406	5	studies	study	NOUN
gujaf-181	406	6	,	,	PUNCT
gujaf-181	406	7	6	6	NUM
gujaf-181	406	8	(	(	PUNCT
gujaf-181	406	9	1),32	1),32	NUM
gujaf-181	406	10	-	-	SYM
gujaf-181	406	11	38	38	NUM
gujaf-181	406	12	.	.	PUNCT
gujaf-181	407	1	mustafa	mustafa	PROPN
gujaf-181	407	2	,	,	PUNCT
gujaf-181	407	3	z.	z.	PROPN
gujaf-181	407	4	,	,	PUNCT
gujaf-181	407	5	&	&	CCONJ
gujaf-181	407	6	al	al	PROPN
gujaf-181	407	7	-	-	PUNCT
gujaf-181	407	8	shwiyat	shwiyat	PROPN
gujaf-181	407	9	,	,	PUNCT
gujaf-181	407	10	m.	m.	NOUN
gujaf-181	407	11	(	(	PUNCT
gujaf-181	407	12	2013	2013	NUM
gujaf-181	407	13	)	)	PUNCT
gujaf-181	407	14	.	.	PUNCT
gujaf-181	408	1	affecting	affect	VERB
gujaf-181	408	2	factors	factor	NOUN
gujaf-181	408	3	on	on	ADP
gujaf-181	408	4	the	the	DET
gujaf-181	408	5	timing	timing	NOUN
gujaf-181	408	6	of	of	ADP
gujaf-181	408	7	the	the	DET
gujaf-181	408	8	issuance	issuance	NOUN
gujaf-181	408	9	of	of	ADP
gujaf-181	408	10	annual	annual	ADJ
gujaf-181	408	11	financial	financial	ADJ
gujaf-181	408	12	reports	report	NOUN
gujaf-181	408	13	empirical	empirical	ADJ
gujaf-181	408	14	study	study	NOUN
gujaf-181	408	15	on	on	ADP
gujaf-181	408	16	the	the	DET
gujaf-181	408	17	jordanian	jordanian	ADJ
gujaf-181	408	18	public	public	ADJ
gujaf-181	408	19	shareholding	shareholding	NOUN
gujaf-181	408	20	companies	company	NOUN
gujaf-181	408	21	.	.	PUNCT
gujaf-181	409	1	european	european	ADJ
gujaf-181	409	2	scientific	scientific	ADJ
gujaf-181	409	3	journal	journal	NOUN
gujaf-181	409	4	9(22	9(22	NUM
gujaf-181	409	5	)	)	PUNCT
gujaf-181	409	6	,	,	PUNCT
gujaf-181	409	7	1857	1857	NUM
gujaf-181	409	8	7431	7431	NUM
gujaf-181	409	9	.	.	PUNCT
gujaf-181	410	1	nor	nor	CCONJ
gujaf-181	410	2	ku	ku	PROPN
gujaf-181	410	3	,	,	PUNCT
gujaf-181	410	4	i.	i.	PROPN
gujaf-181	410	5	s.	s.	PROPN
gujaf-181	410	6	i.	i.	PROPN
gujaf-181	410	7	&	&	CCONJ
gujaf-181	410	8	chandler	chandler	PROPN
gujaf-181	410	9	,	,	PUNCT
gujaf-181	410	10	r.	r.	PROPN
gujaf-181	410	11	(	(	PUNCT
gujaf-181	410	12	2014	2014	NUM
gujaf-181	410	13	)	)	PUNCT
gujaf-181	410	14	.	.	PUNCT
gujaf-181	411	1	the	the	DET
gujaf-181	411	2	timeliness	timeliness	NOUN
gujaf-181	411	3	of	of	ADP
gujaf-181	411	4	quarterly	quarterly	ADJ
gujaf-181	411	5	financial	financial	ADJ
gujaf-181	411	6	reports	report	NOUN
gujaf-181	411	7	of	of	ADP
gujaf-181	411	8	companies	company	NOUN
gujaf-181	411	9	in	in	ADP
gujaf-181	411	10	malaysia	malaysia	PROPN
gujaf-181	411	11	.	.	PUNCT
gujaf-181	412	1	asian	asian	PROPN
gujaf-181	412	2	review	review	NOUN
gujaf-181	412	3	of	of	ADP
gujaf-181	412	4	accounting	account	VERB
gujaf-181	412	5	12(1):1	12(1):1	PROPN
gujaf-181	412	6	-	-	SYM
gujaf-181	412	7	18	18	NUM
gujaf-181	412	8	.	.	PUNCT
gujaf-181	413	1	odjaremu	odjaremu	PROPN
gujaf-181	413	2	,	,	PUNCT
gujaf-181	413	3	g.	g.	PROPN
gujaf-181	413	4	o.	o.	PROPN
gujaf-181	413	5	,	,	PUNCT
gujaf-181	413	6	&	&	CCONJ
gujaf-181	413	7	jeroh	jeroh	PROPN
gujaf-181	413	8	,	,	PUNCT
gujaf-181	413	9	e.	e.	PROPN
gujaf-181	413	10	(	(	PUNCT
gujaf-181	413	11	2019	2019	NUM
gujaf-181	413	12	)	)	PUNCT
gujaf-181	413	13	.	.	PUNCT
gujaf-181	414	1	audit	audit	NOUN
gujaf-181	414	2	committee	committee	NOUN
gujaf-181	414	3	attributes	attribute	VERB
gujaf-181	414	4	and	and	CCONJ
gujaf-181	414	5	the	the	DET
gujaf-181	414	6	reporting	reporting	NOUN
gujaf-181	414	7	timeliness	timeliness	NOUN
gujaf-181	414	8	of	of	ADP
gujaf-181	414	9	listed	list	VERB
gujaf-181	414	10	nigerian	nigerian	ADJ
gujaf-181	414	11	firms	firm	NOUN
gujaf-181	414	12	.	.	PUNCT
gujaf-181	415	1	trends	trend	NOUN
gujaf-181	415	2	economics	economic	NOUN
gujaf-181	415	3	and	and	CCONJ
gujaf-181	415	4	management	management	NOUN
gujaf-181	415	5	,	,	PUNCT
gujaf-181	415	6	34(2	34(2	NUM
gujaf-181	415	7	)	)	PUNCT
gujaf-181	415	8	,	,	PUNCT
gujaf-181	415	9	doi	doi	NOUN
gujaf-181	415	10	:	:	PUNCT
gujaf-181	415	11	http://dx.doi.org/10.13164/trends.2019.34.69	http://dx.doi.org/10.13164/trends.2019.34.69	PROPN
gujaf-181	415	12	.	.	PUNCT
gujaf-181	416	1	http://dx.doi.org/10.13164/trends.2019.34.69	http://dx.doi.org/10.13164/trends.2019.34.69	VERB
gujaf-181	416	2	gusau	gusau	ADJ
gujaf-181	416	3	journal	journal	NOUN
gujaf-181	416	4	of	of	ADP
gujaf-181	416	5	accounting	accounting	NOUN
gujaf-181	416	6	and	and	CCONJ
gujaf-181	416	7	finance	finance	NOUN
gujaf-181	416	8	,	,	PUNCT
gujaf-181	416	9	vol	vol	NOUN
gujaf-181	416	10	.	.	PROPN
gujaf-181	416	11	3	3	NUM
gujaf-181	416	12	,	,	PUNCT
gujaf-181	416	13	issue	issue	NOUN
gujaf-181	416	14	3	3	NUM
gujaf-181	416	15	,	,	PUNCT
gujaf-181	416	16	october	october	PROPN
gujaf-181	416	17	,	,	PUNCT
gujaf-181	416	18	2022	2022	NUM
gujaf-181	416	19	89	89	NUM
gujaf-181	416	20	ohaka	ohaka	ADV
gujaf-181	416	21	,	,	PUNCT
gujaf-181	416	22	j.	j.	PROPN
gujaf-181	416	23	,	,	PUNCT
gujaf-181	416	24	&	&	CCONJ
gujaf-181	416	25	akani	akani	PROPN
gujaf-181	416	26	,	,	PUNCT
gujaf-181	416	27	f.	f.	PROPN
gujaf-181	416	28	n.	n.	PROPN
gujaf-181	416	29	(	(	PUNCT
gujaf-181	416	30	2017	2017	NUM
gujaf-181	416	31	)	)	PUNCT
gujaf-181	416	32	.	.	PUNCT
gujaf-181	417	1	timeliness	timeliness	NOUN
gujaf-181	417	2	and	and	CCONJ
gujaf-181	417	3	relevance	relevance	NOUN
gujaf-181	417	4	of	of	ADP
gujaf-181	417	5	financial	financial	ADJ
gujaf-181	417	6	reporting	reporting	NOUN
gujaf-181	417	7	in	in	ADP
gujaf-181	417	8	nigerian	nigerian	ADJ
gujaf-181	417	9	quoted	quote	VERB
gujaf-181	417	10	firms	firm	NOUN
gujaf-181	417	11	.	.	PUNCT
gujaf-181	418	1	management	management	NOUN
gujaf-181	418	2	and	and	CCONJ
gujaf-181	418	3	organizational	organizational	ADJ
gujaf-181	418	4	studies	study	NOUN
gujaf-181	418	5	,	,	PUNCT
gujaf-181	418	6	4(2	4(2	NUM
gujaf-181	418	7	)	)	PUNCT
gujaf-181	418	8	,	,	PUNCT
gujaf-181	418	9	50	50	NUM
gujaf-181	418	10	-	-	SYM
gujaf-181	418	11	55	55	NUM
gujaf-181	418	12	.	.	PUNCT
gujaf-181	419	1	august	august	PROPN
gujaf-181	419	2	2021	2021	NUM
gujaf-181	419	3	.	.	PUNCT
gujaf-181	420	1	doi:10.5430	doi:10.5430	PROPN
gujaf-181	420	2	/	/	SYM
gujaf-181	421	1	mos.v4n2p55	mos.v4n2p55	PROPN
gujaf-181	421	2	oladipupo	oladipupo	PROPN
gujaf-181	421	3	a.o	a.o	PROPN
gujaf-181	421	4	.	.	PROPN
gujaf-181	421	5	,	,	PUNCT
gujaf-181	421	6	izedomi	izedomi	PROPN
gujaf-181	421	7	f.	f.	PROPN
gujaf-181	421	8	(	(	PUNCT
gujaf-181	421	9	2013	2013	NUM
gujaf-181	421	10	)	)	PUNCT
gujaf-181	421	11	.	.	PUNCT
gujaf-181	422	1	global	global	ADJ
gujaf-181	422	2	demand	demand	NOUN
gujaf-181	422	3	for	for	ADP
gujaf-181	422	4	timely	timely	ADJ
gujaf-181	422	5	financial	financial	ADJ
gujaf-181	422	6	reporting	reporting	NOUN
gujaf-181	422	7	:	:	PUNCT
gujaf-181	422	8	how	how	SCONJ
gujaf-181	422	9	prepared	prepare	VERB
gujaf-181	422	10	are	be	AUX
gujaf-181	422	11	nigerian	nigerian	ADJ
gujaf-181	422	12	companies	company	NOUN
gujaf-181	422	13	?	?	PUNCT
gujaf-181	423	1	research	research	NOUN
gujaf-181	423	2	journal	journal	NOUN
gujaf-181	423	3	of	of	ADP
gujaf-181	423	4	finance	finance	NOUN
gujaf-181	423	5	and	and	CCONJ
gujaf-181	423	6	accounting	accounting	NOUN
gujaf-181	423	7	,	,	PUNCT
gujaf-181	423	8	4(8	4(8	NUM
gujaf-181	423	9	)	)	PUNCT
gujaf-181	423	10	,	,	PUNCT
gujaf-181	423	11	34	34	NUM
gujaf-181	423	12	-	-	SYM
gujaf-181	423	13	36	36	NUM
gujaf-181	423	14	.	.	PUNCT
gujaf-181	424	1	oluseyi	oluseyi	NOUN
gujaf-181	424	2	awojulugbe	awojulugbe	NOUN
gujaf-181	424	3	,	,	PUNCT
gujaf-181	424	4	april	april	PROPN
gujaf-181	424	5	,	,	PUNCT
gujaf-181	424	6	2018	2018	NUM
gujaf-181	424	7	10	10	NUM
gujaf-181	424	8	companies	company	NOUN
gujaf-181	424	9	fail	fail	VERB
gujaf-181	424	10	to	to	PART
gujaf-181	424	11	meet	meet	VERB
gujaf-181	424	12	nse	nse	NOUN
gujaf-181	424	13	’s	’s	PART
gujaf-181	424	14	deadline	deadline	NOUN
gujaf-181	424	15	for	for	ADP
gujaf-181	424	16	filing	filing	NOUN
gujaf-181	424	17	audited	audit	VERB
gujaf-181	424	18	reports	report	NOUN
gujaf-181	424	19	,	,	PUNCT
gujaf-181	424	20	retrieved	retrieve	VERB
gujaf-181	424	21	from	from	ADP
gujaf-181	424	22	https://www.thecable.ng/10	https://www.thecable.ng/10	ADJ
gujaf-181	424	23	companies	company	NOUN
gujaf-181	424	24	-	-	PUNCT
gujaf-181	424	25	fail	fail	VERB
gujaf-181	424	26	-	-	PUNCT
gujaf-181	424	27	meet	meet	VERB
gujaf-181	424	28	-	-	PUNCT
gujaf-181	424	29	nses	nse	NOUN
gujaf-181	424	30	-	-	PUNCT
gujaf-181	424	31	march-31	march-31	NOUN
gujaf-181	424	32	-	-	PUNCT
gujaf-181	424	33	deadline	deadline	NOUN
gujaf-181	424	34	-	-	PUNCT
gujaf-181	424	35	filing	filing	NOUN
gujaf-181	424	36	-	-	PUNCT
gujaf-181	424	37	audited	audit	VERB
gujaf-181	424	38	reports	report	NOUN
gujaf-181	424	39	,	,	PUNCT
gujaf-181	424	40	august	august	PROPN
gujaf-181	424	41	22	22	NUM
gujaf-181	424	42	,	,	PUNCT
gujaf-181	424	43	2021	2021	NUM
gujaf-181	424	44	.	.	PUNCT
gujaf-181	425	1	omar	omar	PROPN
gujaf-181	425	2	,	,	PUNCT
gujaf-181	425	3	a.	a.	PROPN
gujaf-181	425	4	&	&	CCONJ
gujaf-181	425	5	ahmed	ahmed	PROPN
gujaf-181	425	6	a.	a.	PROPN
gujaf-181	425	7	m.	m.	PROPN
gujaf-181	425	8	a.	a.	PROPN
gujaf-181	426	1	(	(	PUNCT
gujaf-181	426	2	2016).the	2016).the	DET
gujaf-181	426	3	factors	factor	NOUN
gujaf-181	426	4	affecting	affect	VERB
gujaf-181	426	5	timeliness	timeliness	NOUN
gujaf-181	426	6	of	of	ADP
gujaf-181	426	7	corporate	corporate	ADJ
gujaf-181	426	8	financial	financial	ADJ
gujaf-181	426	9	reporting	reporting	NOUN
gujaf-181	426	10	:	:	PUNCT
gujaf-181	426	11	empirical	empirical	ADJ
gujaf-181	426	12	evidence	evidence	NOUN
gujaf-181	426	13	from	from	ADP
gujaf-181	426	14	the	the	DET
gujaf-181	426	15	palestinian	palestinian	ADJ
gujaf-181	426	16	and	and	CCONJ
gujaf-181	426	17	amman	amman	PROPN
gujaf-181	426	18	stock	stock	PROPN
gujaf-181	426	19	exchange	exchange	PROPN
gujaf-181	426	20	.	.	PUNCT
gujaf-181	427	1	international	international	ADJ
gujaf-181	427	2	journal	journal	PROPN
gujaf-181	427	3	of	of	ADP
gujaf-181	427	4	management	management	NOUN
gujaf-181	427	5	sciences	sciences	PROPN
gujaf-181	427	6	and	and	CCONJ
gujaf-181	427	7	business	business	NOUN
gujaf-181	427	8	research	research	NOUN
gujaf-181	427	9	,	,	PUNCT
gujaf-181	427	10	oct-2016	oct-2016	PROPN
gujaf-181	427	11	issn	issn	PROPN
gujaf-181	427	12	(	(	PUNCT
gujaf-181	427	13	2226	2226	NUM
gujaf-181	427	14	-	-	SYM
gujaf-181	427	15	8235	8235	NUM
gujaf-181	427	16	)	)	PUNCT
gujaf-181	427	17	5(10	5(10	NUM
gujaf-181	427	18	)	)	PUNCT
gujaf-181	427	19	.	.	PUNCT
gujaf-181	428	1	ömer	ömer	PROPN
gujaf-181	428	2	,	,	PUNCT
gujaf-181	428	3	f.	f.	PROPN
gujaf-181	428	4	g.	g.	PROPN
gujaf-181	428	5	(	(	PUNCT
gujaf-181	428	6	2017	2017	NUM
gujaf-181	428	7	)	)	PUNCT
gujaf-181	428	8	.	.	PUNCT
gujaf-181	429	1	timeliness	timeliness	NOUN
gujaf-181	429	2	of	of	ADP
gujaf-181	429	3	corporate	corporate	ADJ
gujaf-181	429	4	reporting	reporting	NOUN
gujaf-181	429	5	in	in	ADP
gujaf-181	429	6	developing	develop	VERB
gujaf-181	429	7	economies	economy	NOUN
gujaf-181	429	8	:	:	PUNCT
gujaf-181	429	9	evidence	evidence	NOUN
gujaf-181	429	10	from	from	ADP
gujaf-181	429	11	turkey	turkey	PROPN
gujaf-181	429	12	accounting	accounting	NOUN
gujaf-181	429	13	and	and	CCONJ
gujaf-181	429	14	management	management	NOUN
gujaf-181	429	15	information	information	NOUN
gujaf-181	429	16	systems	system	NOUN
gujaf-181	429	17	16(3	16(3	PROPN
gujaf-181	429	18	)	)	PUNCT
gujaf-181	429	19	,	,	PUNCT
gujaf-181	429	20	219	219	NUM
gujaf-181	429	21	-	-	SYM
gujaf-181	429	22	239	239	NUM
gujaf-181	429	23	.	.	PUNCT
gujaf-181	430	1	siyanbola	siyanbola	PROPN
gujaf-181	430	2	,	,	PUNCT
gujaf-181	430	3	t.	t.	PROPN
gujaf-181	430	4	t.	t.	PROPN
gujaf-181	430	5	,	,	PUNCT
gujaf-181	430	6	sanyaolu	sanyaolu	PROPN
gujaf-181	430	7	,	,	PUNCT
gujaf-181	430	8	w.	w.	PROPN
gujaf-181	430	9	a.	a.	PROPN
gujaf-181	430	10	,	,	PUNCT
gujaf-181	430	11	ogbebor	ogbebor	PROPN
gujaf-181	430	12	,	,	PUNCT
gujaf-181	430	13	p.	p.	NOUN
gujaf-181	430	14	i.	i.	PROPN
gujaf-181	430	15	,	,	PUNCT
gujaf-181	430	16	&	&	CCONJ
gujaf-181	430	17	adegbie	adegbie	PROPN
gujaf-181	430	18	,	,	PUNCT
gujaf-181	430	19	f.	f.	PROPN
gujaf-181	430	20	f.	f.	PROPN
gujaf-181	430	21	(	(	PUNCT
gujaf-181	430	22	2020	2020	NUM
gujaf-181	430	23	)	)	PUNCT
gujaf-181	430	24	.	.	PUNCT
gujaf-181	431	1	firms	firm	NOUN
gujaf-181	431	2	’	'	PUNCT
gujaf-181	431	3	attributes	attribute	NOUN
gujaf-181	431	4	and	and	CCONJ
gujaf-181	431	5	auditors	auditor	NOUN
gujaf-181	431	6	’	'	PUNCT
gujaf-181	431	7	reporting	report	VERB
gujaf-181	431	8	lag	lag	NOUN
gujaf-181	431	9	in	in	ADP
gujaf-181	431	10	nigerian	nigerian	ADJ
gujaf-181	431	11	deposit	deposit	NOUN
gujaf-181	431	12	money	money	NOUN
gujaf-181	431	13	banks	bank	NOUN
gujaf-181	431	14	.	.	PUNCT
gujaf-181	432	1	academy	academy	PROPN
gujaf-181	432	2	of	of	ADP
gujaf-181	432	3	accounting	accounting	PROPN
gujaf-181	432	4	and	and	CCONJ
gujaf-181	432	5	financial	financial	ADJ
gujaf-181	432	6	studies	study	NOUN
gujaf-181	432	7	journal	journal	NOUN
gujaf-181	432	8	,	,	PUNCT
gujaf-181	432	9	24(3	24(3	NUM
gujaf-181	432	10	)	)	PUNCT
gujaf-181	432	11	sundaram	sundaram	PROPN
gujaf-181	432	12	,	,	PUNCT
gujaf-181	432	13	a.	a.	PROPN
gujaf-181	432	14	k.	k.	PROPN
gujaf-181	432	15	,	,	PUNCT
gujaf-181	432	16	&	&	CCONJ
gujaf-181	432	17	inkpen	inkpen	PROPN
gujaf-181	432	18	,	,	PUNCT
gujaf-181	432	19	a.	a.	PROPN
gujaf-181	432	20	c.	c.	PROPN
gujaf-181	432	21	(	(	PUNCT
gujaf-181	432	22	2004	2004	NUM
gujaf-181	432	23	)	)	PUNCT
gujaf-181	432	24	.	.	PUNCT
gujaf-181	433	1	stakeholder	stakeholder	NOUN
gujaf-181	433	2	theory	theory	NOUN
gujaf-181	433	3	and	and	CCONJ
gujaf-181	433	4	the	the	DET
gujaf-181	433	5	corporate	corporate	ADJ
gujaf-181	433	6	objective	objective	NOUN
gujaf-181	433	7	revisited	revisit	VERB
gujaf-181	433	8	:	:	PUNCT
gujaf-181	433	9	a	a	DET
gujaf-181	433	10	reply	reply	NOUN
gujaf-181	433	11	.	.	PUNCT
gujaf-181	434	1	organization	organization	NOUN
gujaf-181	434	2	science	science	NOUN
gujaf-181	434	3	,	,	PUNCT
gujaf-181	434	4	15(3	15(3	NUM
gujaf-181	434	5	)	)	PUNCT
gujaf-181	434	6	,	,	PUNCT
gujaf-181	434	7	370–371	370–371	NUM
gujaf-181	434	8	.	.	PUNCT
gujaf-181	435	1	taofik	taofik	PROPN
gujaf-181	435	2	salako	salako	PROPN
gujaf-181	435	3	,	,	PUNCT
gujaf-181	435	4	september	september	PROPN
gujaf-181	435	5	2018	2018	NUM
gujaf-181	435	6	;	;	PUNCT
gujaf-181	435	7	nse	nse	NOUN
gujaf-181	435	8	to	to	PART
gujaf-181	435	9	sanction	sanction	NOUN
gujaf-181	435	10	seven	seven	NUM
gujaf-181	435	11	banks	bank	NOUN
gujaf-181	435	12	,	,	PUNCT
gujaf-181	435	13	21	21	NUM
gujaf-181	435	14	firms	firm	NOUN
gujaf-181	435	15	for	for	ADP
gujaf-181	435	16	poor	poor	ADJ
gujaf-181	435	17	governance	governance	NOUN
gujaf-181	435	18	,	,	PUNCT
gujaf-181	435	19	retrieved	retrieve	VERB
gujaf-181	435	20	from	from	ADP
gujaf-181	435	21	https://thenationonlineng.net/nse-to-sanction	https://thenationonlineng.net/nse-to-sanction	PROPN
gujaf-181	435	22	seven	seven	NUM
gujaf-181	435	23	-	-	PUNCT
gujaf-181	435	24	banks-21	banks-21	NOUN
gujaf-181	435	25	-	-	PUNCT
gujaf-181	435	26	firms	firm	NOUN
gujaf-181	435	27	-	-	PUNCT
gujaf-181	435	28	for	for	ADP
gujaf-181	435	29	-	-	PUNCT
gujaf-181	435	30	poor	poor	ADJ
gujaf-181	435	31	-	-	PUNCT
gujaf-181	435	32	governance	governance	NOUN
gujaf-181	435	33	accessed	access	VERB
gujaf-181	435	34	august	august	PROPN
gujaf-181	435	35	20	20	NUM
gujaf-181	435	36	,	,	PUNCT
gujaf-181	435	37	2021	2021	NUM
gujaf-181	435	38	.	.	PUNCT
gujaf-181	436	1	tunji	tunji	PROPN
gujaf-181	436	2	,	,	PUNCT
gujaf-181	436	3	s.	s.	PROPN
gujaf-181	436	4	,wasiu	,wasiu	PROPN
gujaf-181	436	5	,	,	PUNCT
gujaf-181	436	6	a.	a.	PROPN
gujaf-181	436	7	s.	s.	PROPN
gujaf-181	436	8	,	,	PUNCT
gujaf-181	436	9	&	&	CCONJ
gujaf-181	436	10	peter	peter	PROPN
gujaf-181	436	11	,	,	PUNCT
gujaf-181	436	12	o.	o.	PROPN
gujaf-181	436	13	(	(	PUNCT
gujaf-181	436	14	2020	2020	NUM
gujaf-181	436	15	)	)	PUNCT
gujaf-181	436	16	.	.	PUNCT
gujaf-181	437	1	firms	firm	NOUN
gujaf-181	437	2	attributes	attribute	VERB
gujaf-181	437	3	and	and	CCONJ
gujaf-181	437	4	auditors	auditor	NOUN
gujaf-181	437	5	reporting	report	VERB
gujaf-181	437	6	lag	lag	NOUN
gujaf-181	437	7	in	in	ADP
gujaf-181	437	8	nigerian	nigerian	ADJ
gujaf-181	437	9	deposit	deposit	NOUN
gujaf-181	437	10	money	money	NOUN
gujaf-181	437	11	banks	bank	NOUN
gujaf-181	437	12	.	.	PUNCT
gujaf-181	438	1	academy	academy	PROPN
gujaf-181	438	2	of	of	ADP
gujaf-181	438	3	accounting	accounting	PROPN
gujaf-181	438	4	and	and	CCONJ
gujaf-181	438	5	financial	financial	ADJ
gujaf-181	438	6	studies	study	NOUN
gujaf-181	438	7	journal,24(3	journal,24(3	PROPN
gujaf-181	438	8	)	)	PUNCT
gujaf-181	438	9	,	,	PUNCT
gujaf-181	438	10	6	6	NUM
gujaf-181	438	11	-	-	SYM
gujaf-181	438	12	7	7	NUM
gujaf-181	438	13	.	.	PUNCT
gujaf-181	439	1	uwuigbe	uwuigbe	NOUN
gujaf-181	439	2	,	,	PUNCT
gujaf-181	439	3	u.	u.	PROPN
gujaf-181	439	4	,	,	PUNCT
gujaf-181	439	5	damilola	damilola	PROPN
gujaf-181	439	6	felix	felix	PROPN
gujaf-181	439	7	,	,	PUNCT
gujaf-181	439	8	e.	e.	PROPN
gujaf-181	439	9	,	,	PUNCT
gujaf-181	439	10	ranti	ranti	PROPN
gujaf-181	439	11	uwuigbe	uwuigbe	NOUN
gujaf-181	439	12	,	,	PUNCT
gujaf-181	439	13	o.	o.	PROPN
gujaf-181	439	14	,	,	PUNCT
gujaf-181	439	15	teddy	teddy	PROPN
gujaf-181	439	16	,	,	PUNCT
gujaf-181	439	17	o.	o.	PROPN
gujaf-181	439	18	,	,	PUNCT
gujaf-181	439	19	&	&	CCONJ
gujaf-181	439	20	irene	irene	PROPN
gujaf-181	439	21	,	,	PUNCT
gujaf-181	439	22	f.	f.	PROPN
gujaf-181	439	23	(	(	PUNCT
gujaf-181	439	24	2018	2018	NUM
gujaf-181	439	25	)	)	PUNCT
gujaf-181	439	26	.	.	PUNCT
gujaf-181	440	1	corporate	corporate	ADJ
gujaf-181	440	2	governance	governance	NOUN
gujaf-181	440	3	and	and	CCONJ
gujaf-181	440	4	quality	quality	NOUN
gujaf-181	440	5	of	of	ADP
gujaf-181	440	6	financial	financial	ADJ
gujaf-181	440	7	statements	statement	NOUN
gujaf-181	440	8	:	:	PUNCT
gujaf-181	440	9	a	a	DET
gujaf-181	440	10	study	study	NOUN
gujaf-181	440	11	of	of	ADP
gujaf-181	440	12	listed	list	VERB
gujaf-181	440	13	nigerian	nigerian	ADJ
gujaf-181	440	14	banks	bank	NOUN
gujaf-181	440	15	.	.	PUNCT
gujaf-181	441	1	banks	bank	NOUN
gujaf-181	441	2	and	and	CCONJ
gujaf-181	441	3	bank	bank	NOUN
gujaf-181	441	4	systems	system	NOUN
gujaf-181	441	5	,	,	PUNCT
gujaf-181	441	6	13(3	13(3	NUM
gujaf-181	441	7	)	)	PUNCT
gujaf-181	441	8	,	,	PUNCT
gujaf-181	441	9	12	12	NUM
gujaf-181	441	10	-	-	SYM
gujaf-181	441	11	23	23	NUM
gujaf-181	441	12	.	.	PUNCT
gujaf-181	441	13	https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust	https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust	PUNCT
gujaf-181	441	14	https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust	https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust	PUNCT
gujaf-181	441	15	https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust	https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust	PUNCT
gujaf-181	441	16	https://thenationonlineng.net/nse-to-sanction-seven-banks-21-firms-for-poor-governance	https://thenationonlineng.net/nse-to-sanction-seven-banks-21-firms-for-poor-governance	NOUN
gujaf-181	441	17	https://thenationonlineng.net/nse-to-sanction-seven-banks-21-firms-for-poor-governance	https://thenationonlineng.net/nse-to-sanction-seven-banks-21-firms-for-poor-governance	NOUN
gujaf-181	441	18	gusau	gusau	PROPN
gujaf-181	441	19	journal	journal	NOUN
gujaf-181	441	20	of	of	ADP
gujaf-181	441	21	accounting	accounting	NOUN
gujaf-181	441	22	and	and	CCONJ
gujaf-181	441	23	finance	finance	NOUN
gujaf-181	441	24	,	,	PUNCT
gujaf-181	441	25	vol	vol	NOUN
gujaf-181	441	26	.	.	PROPN
gujaf-181	441	27	3	3	NUM
gujaf-181	441	28	,	,	PUNCT
gujaf-181	441	29	issue	issue	NOUN
gujaf-181	441	30	3	3	NUM
gujaf-181	441	31	,	,	PUNCT
gujaf-181	441	32	october	october	PROPN
gujaf-181	441	33	,	,	PUNCT
gujaf-181	441	34	2022	2022	NUM
gujaf-181	441	35	90	90	NUM