id	sid	tid	token	lemma	pos
gujaf-19	1	1	gujaf	gujaf	NOUN
gujaf-19	1	2	:	:	PUNCT
gujaf-19	1	3	gusau	gusau	PROPN
gujaf-19	1	4	journal	journal	NOUN
gujaf-19	1	5	of	of	ADP
gujaf-19	1	6	accounting	accounting	NOUN
gujaf-19	1	7	and	and	CCONJ
gujaf-19	1	8	finance	finance	NOUN
gujaf-19	1	9	,	,	PUNCT
gujaf-19	1	10	vol	vol	NOUN
gujaf-19	1	11	.	.	PUNCT
gujaf-19	2	1	i	i	PRON
gujaf-19	2	2	,	,	PUNCT
gujaf-19	2	3	issue	issue	NOUN
gujaf-19	2	4	1	1	NUM
gujaf-19	2	5	,	,	PUNCT
gujaf-19	2	6	april	april	PROPN
gujaf-19	2	7	,	,	PUNCT
gujaf-19	2	8	2020	2020	NUM
gujaf-19	2	9	issn	issn	VERB
gujaf-19	2	10	2756	2756	NUM
gujaf-19	2	11	-	-	PUNCT
gujaf-19	2	12	665x	665x	NOUN
gujaf-19	2	13	1	1	NUM
gujaf-19	2	14	moderating	moderate	VERB
gujaf-19	2	15	effect	effect	NOUN
gujaf-19	2	16	of	of	ADP
gujaf-19	2	17	leverage	leverage	NOUN
gujaf-19	2	18	on	on	ADP
gujaf-19	2	19	the	the	DET
gujaf-19	2	20	value	value	NOUN
gujaf-19	2	21	relevance	relevance	NOUN
gujaf-19	2	22	of	of	ADP
gujaf-19	2	23	accounting	account	VERB
gujaf-19	2	24	information	information	NOUN
gujaf-19	2	25	in	in	ADP
gujaf-19	2	26	the	the	DET
gujaf-19	2	27	nigerian	nigerian	ADJ
gujaf-19	2	28	listed	list	VERB
gujaf-19	2	29	oil	oil	NOUN
gujaf-19	2	30	and	and	CCONJ
gujaf-19	2	31	gas	gas	NOUN
gujaf-19	2	32	firms	firm	NOUN
gujaf-19	2	33	aliyu	aliyu	PROPN
gujaf-19	2	34	abubakar	abubakar	PROPN
gujaf-19	2	35	department	department	PROPN
gujaf-19	2	36	of	of	ADP
gujaf-19	2	37	accounting	accounting	PROPN
gujaf-19	2	38	&	&	CCONJ
gujaf-19	2	39	finance	finance	PROPN
gujaf-19	2	40	,	,	PUNCT
gujaf-19	2	41	federal	federal	ADJ
gujaf-19	2	42	university	university	NOUN
gujaf-19	2	43	gusau	gusau	NOUN
gujaf-19	2	44	,	,	PUNCT
gujaf-19	2	45	zamfara	zamfara	PROPN
gujaf-19	2	46	state	state	PROPN
gujaf-19	2	47	+2348066434558	+2348066434558	PROPN
gujaf-19	2	48	,	,	PUNCT
gujaf-19	2	49	aliyunbuba@gmail.com	aliyunbuba@gmail.com	PROPN
gujaf-19	3	1	muhammad	muhammad	PROPN
gujaf-19	3	2	yusuf	yusuf	PROPN
gujaf-19	3	3	shuaibu	shuaibu	PROPN
gujaf-19	3	4	department	department	PROPN
gujaf-19	3	5	of	of	ADP
gujaf-19	3	6	accounting	accounting	PROPN
gujaf-19	3	7	,	,	PUNCT
gujaf-19	3	8	business	business	NOUN
gujaf-19	3	9	school	school	NOUN
gujaf-19	3	10	,	,	PUNCT
gujaf-19	3	11	ahmadu	ahmadu	PROPN
gujaf-19	3	12	bello	bello	PROPN
gujaf-19	3	13	university	university	PROPN
gujaf-19	3	14	,	,	PUNCT
gujaf-19	3	15	zaria	zaria	PROPN
gujaf-19	3	16	+2348066299551	+2348066299551	NUM
gujaf-19	3	17	,	,	PUNCT
gujaf-19	3	18	ysmkafi22@gmail.com	ysmkafi22@gmail.com	PROPN
gujaf-19	3	19	adamu	adamu	PROPN
gujaf-19	3	20	magaji	magaji	PROPN
gujaf-19	3	21	department	department	PROPN
gujaf-19	3	22	of	of	ADP
gujaf-19	3	23	accounting	accounting	PROPN
gujaf-19	3	24	&	&	CCONJ
gujaf-19	3	25	finance	finance	PROPN
gujaf-19	3	26	,	,	PUNCT
gujaf-19	3	27	federal	federal	ADJ
gujaf-19	3	28	university	university	NOUN
gujaf-19	3	29	gusau	gusau	NOUN
gujaf-19	3	30	,	,	PUNCT
gujaf-19	3	31	zamfara	zamfara	PROPN
gujaf-19	3	32	state	state	PROPN
gujaf-19	3	33	+2347066544311	+2347066544311	NOUN
gujaf-19	3	34	,	,	PUNCT
gujaf-19	3	35	adamszinatu@gmail.com	adamszinatu@gmail.com	X
gujaf-19	4	1	abstract	abstract	ADJ
gujaf-19	4	2	the	the	DET
gujaf-19	4	3	study	study	NOUN
gujaf-19	4	4	investigates	investigate	VERB
gujaf-19	4	5	the	the	DET
gujaf-19	4	6	moderating	moderate	VERB
gujaf-19	4	7	effect	effect	NOUN
gujaf-19	4	8	of	of	ADP
gujaf-19	4	9	leverage	leverage	NOUN
gujaf-19	4	10	on	on	ADP
gujaf-19	4	11	the	the	DET
gujaf-19	4	12	value	value	NOUN
gujaf-19	4	13	relevance	relevance	NOUN
gujaf-19	4	14	of	of	ADP
gujaf-19	4	15	accounting	account	VERB
gujaf-19	4	16	information	information	NOUN
gujaf-19	4	17	in	in	ADP
gujaf-19	4	18	the	the	DET
gujaf-19	4	19	nigerian	nigerian	ADJ
gujaf-19	4	20	listed	list	VERB
gujaf-19	4	21	oil	oil	NOUN
gujaf-19	4	22	and	and	CCONJ
gujaf-19	4	23	gas	gas	NOUN
gujaf-19	4	24	firms	firm	NOUN
gujaf-19	4	25	.	.	PUNCT
gujaf-19	5	1	the	the	DET
gujaf-19	5	2	study	study	NOUN
gujaf-19	5	3	used	use	VERB
gujaf-19	5	4	correlational	correlational	ADJ
gujaf-19	5	5	research	research	NOUN
gujaf-19	5	6	design	design	NOUN
gujaf-19	5	7	and	and	CCONJ
gujaf-19	5	8	the	the	DET
gujaf-19	5	9	data	datum	NOUN
gujaf-19	5	10	was	be	AUX
gujaf-19	5	11	extracted	extract	VERB
gujaf-19	5	12	from	from	ADP
gujaf-19	5	13	the	the	DET
gujaf-19	5	14	published	publish	VERB
gujaf-19	5	15	annual	annual	ADJ
gujaf-19	5	16	financial	financial	ADJ
gujaf-19	5	17	reports	report	NOUN
gujaf-19	5	18	of	of	ADP
gujaf-19	5	19	the	the	DET
gujaf-19	5	20	firms	firm	NOUN
gujaf-19	5	21	for	for	ADP
gujaf-19	5	22	the	the	DET
gujaf-19	5	23	independent	independent	ADJ
gujaf-19	5	24	variables	variable	NOUN
gujaf-19	5	25	and	and	CCONJ
gujaf-19	5	26	the	the	DET
gujaf-19	5	27	moderator	moderator	NOUN
gujaf-19	5	28	.	.	PUNCT
gujaf-19	6	1	on	on	ADP
gujaf-19	6	2	the	the	DET
gujaf-19	6	3	other	other	ADJ
gujaf-19	6	4	hand	hand	NOUN
gujaf-19	6	5	,	,	PUNCT
gujaf-19	6	6	the	the	DET
gujaf-19	6	7	data	datum	NOUN
gujaf-19	6	8	for	for	ADP
gujaf-19	6	9	the	the	DET
gujaf-19	6	10	dependent	dependent	ADJ
gujaf-19	6	11	variable	variable	NOUN
gujaf-19	6	12	(	(	PUNCT
gujaf-19	6	13	share	share	NOUN
gujaf-19	6	14	prices	price	NOUN
gujaf-19	6	15	)	)	PUNCT
gujaf-19	6	16	was	be	AUX
gujaf-19	6	17	collected	collect	VERB
gujaf-19	6	18	from	from	ADP
gujaf-19	6	19	nigerian	nigerian	ADJ
gujaf-19	6	20	stock	stock	NOUN
gujaf-19	6	21	exchange	exchange	PROPN
gujaf-19	6	22	website	website	NOUN
gujaf-19	6	23	.	.	PUNCT
gujaf-19	7	1	a	a	DET
gujaf-19	7	2	sample	sample	NOUN
gujaf-19	7	3	size	size	NOUN
gujaf-19	7	4	of	of	ADP
gujaf-19	7	5	6	6	NUM
gujaf-19	7	6	firms	firm	NOUN
gujaf-19	7	7	were	be	AUX
gujaf-19	7	8	used	use	VERB
gujaf-19	7	9	for	for	ADP
gujaf-19	7	10	a	a	DET
gujaf-19	7	11	period	period	NOUN
gujaf-19	7	12	of	of	ADP
gujaf-19	7	13	eight	eight	NUM
gujaf-19	7	14	years	year	NOUN
gujaf-19	7	15	(	(	PUNCT
gujaf-19	7	16	2011	2011	NUM
gujaf-19	7	17	-	-	SYM
gujaf-19	7	18	2018	2018	NUM
gujaf-19	7	19	)	)	PUNCT
gujaf-19	7	20	.	.	PUNCT
gujaf-19	8	1	the	the	DET
gujaf-19	8	2	data	datum	NOUN
gujaf-19	8	3	was	be	AUX
gujaf-19	8	4	analysed	analyse	VERB
gujaf-19	8	5	using	use	VERB
gujaf-19	8	6	multiple	multiple	ADJ
gujaf-19	8	7	regression	regression	NOUN
gujaf-19	8	8	analysis	analysis	NOUN
gujaf-19	8	9	.	.	PUNCT
gujaf-19	9	1	findings	finding	NOUN
gujaf-19	9	2	from	from	ADP
gujaf-19	9	3	the	the	DET
gujaf-19	9	4	analysis	analysis	NOUN
gujaf-19	9	5	showed	show	VERB
gujaf-19	9	6	that	that	SCONJ
gujaf-19	9	7	earnings	earning	NOUN
gujaf-19	9	8	per	per	ADP
gujaf-19	9	9	share	share	NOUN
gujaf-19	9	10	,	,	PUNCT
gujaf-19	9	11	and	and	CCONJ
gujaf-19	9	12	leverage	leverage	NOUN
gujaf-19	9	13	to	to	PART
gujaf-19	9	14	be	be	AUX
gujaf-19	9	15	value	value	NOUN
gujaf-19	9	16	relevant	relevant	ADJ
gujaf-19	9	17	.	.	PUNCT
gujaf-19	10	1	additionally	additionally	ADV
gujaf-19	10	2	,	,	PUNCT
gujaf-19	10	3	book	book	NOUN
gujaf-19	10	4	value	value	NOUN
gujaf-19	10	5	per	per	ADP
gujaf-19	10	6	share	share	NOUN
gujaf-19	10	7	moderated	moderate	VERB
gujaf-19	10	8	with	with	ADP
gujaf-19	10	9	leverage	leverage	NOUN
gujaf-19	10	10	was	be	AUX
gujaf-19	10	11	value	value	NOUN
gujaf-19	10	12	relevant	relevant	ADJ
gujaf-19	10	13	in	in	ADP
gujaf-19	10	14	addition	addition	NOUN
gujaf-19	10	15	to	to	ADP
gujaf-19	10	16	earnings	earning	NOUN
gujaf-19	10	17	per	per	ADP
gujaf-19	10	18	share	share	NOUN
gujaf-19	10	19	moderated	moderate	VERB
gujaf-19	10	20	with	with	ADP
gujaf-19	10	21	leverage	leverage	NOUN
gujaf-19	10	22	as	as	ADV
gujaf-19	10	23	well	well	ADV
gujaf-19	10	24	.	.	PUNCT
gujaf-19	11	1	based	base	VERB
gujaf-19	11	2	on	on	ADP
gujaf-19	11	3	the	the	DET
gujaf-19	11	4	findings	finding	NOUN
gujaf-19	11	5	,	,	PUNCT
gujaf-19	11	6	the	the	DET
gujaf-19	11	7	study	study	NOUN
gujaf-19	11	8	recommends	recommend	VERB
gujaf-19	11	9	that	that	SCONJ
gujaf-19	11	10	listed	list	VERB
gujaf-19	11	11	oil	oil	NOUN
gujaf-19	11	12	and	and	CCONJ
gujaf-19	11	13	gas	gas	NOUN
gujaf-19	11	14	firms	firm	NOUN
gujaf-19	11	15	in	in	ADP
gujaf-19	11	16	nigeria	nigeria	PROPN
gujaf-19	11	17	should	should	AUX
gujaf-19	11	18	strategize	strategize	VERB
gujaf-19	11	19	to	to	PART
gujaf-19	11	20	improve	improve	VERB
gujaf-19	11	21	their	their	PRON
gujaf-19	11	22	earnings	earning	NOUN
gujaf-19	11	23	,	,	PUNCT
gujaf-19	11	24	moreover	moreover	ADV
gujaf-19	11	25	,	,	PUNCT
gujaf-19	11	26	they	they	PRON
gujaf-19	11	27	should	should	AUX
gujaf-19	11	28	also	also	ADV
gujaf-19	11	29	find	find	VERB
gujaf-19	11	30	way	way	NOUN
gujaf-19	11	31	of	of	ADP
gujaf-19	11	32	managing	manage	VERB
gujaf-19	11	33	their	their	PRON
gujaf-19	11	34	book	book	NOUN
gujaf-19	11	35	value	value	NOUN
gujaf-19	11	36	,	,	PUNCT
gujaf-19	11	37	as	as	SCONJ
gujaf-19	11	38	any	any	DET
gujaf-19	11	39	unnecessary	unnecessary	ADJ
gujaf-19	11	40	investment	investment	NOUN
gujaf-19	11	41	means	mean	VERB
gujaf-19	11	42	negative	negative	ADJ
gujaf-19	11	43	effect	effect	NOUN
gujaf-19	11	44	on	on	ADP
gujaf-19	11	45	share	share	NOUN
gujaf-19	11	46	price	price	NOUN
gujaf-19	11	47	.	.	PUNCT
gujaf-19	12	1	additionally	additionally	ADV
gujaf-19	12	2	,	,	PUNCT
gujaf-19	12	3	listed	list	VERB
gujaf-19	12	4	oil	oil	NOUN
gujaf-19	12	5	and	and	CCONJ
gujaf-19	12	6	gas	gas	NOUN
gujaf-19	12	7	firms	firm	NOUN
gujaf-19	12	8	should	should	AUX
gujaf-19	12	9	maintain	maintain	VERB
gujaf-19	12	10	an	an	DET
gujaf-19	12	11	appropriate	appropriate	ADJ
gujaf-19	12	12	level	level	NOUN
gujaf-19	12	13	of	of	ADP
gujaf-19	12	14	leverage	leverage	NOUN
gujaf-19	12	15	so	so	SCONJ
gujaf-19	12	16	that	that	SCONJ
gujaf-19	12	17	the	the	DET
gujaf-19	12	18	cheap	cheap	ADJ
gujaf-19	12	19	cost	cost	NOUN
gujaf-19	12	20	of	of	ADP
gujaf-19	12	21	leverage	leverage	NOUN
gujaf-19	12	22	will	will	AUX
gujaf-19	12	23	reduce	reduce	VERB
gujaf-19	12	24	the	the	DET
gujaf-19	12	25	weighted	weighted	ADJ
gujaf-19	12	26	average	average	ADJ
gujaf-19	12	27	cost	cost	NOUN
gujaf-19	12	28	of	of	ADP
gujaf-19	12	29	capital	capital	NOUN
gujaf-19	12	30	and	and	CCONJ
gujaf-19	12	31	subsequently	subsequently	ADV
gujaf-19	12	32	increase	increase	VERB
gujaf-19	12	33	value	value	NOUN
gujaf-19	12	34	to	to	ADP
gujaf-19	12	35	investors	investor	NOUN
gujaf-19	12	36	.	.	PUNCT
gujaf-19	13	1	finally	finally	ADV
gujaf-19	13	2	,	,	PUNCT
gujaf-19	13	3	the	the	DET
gujaf-19	13	4	explanatory	explanatory	ADJ
gujaf-19	13	5	power	power	NOUN
gujaf-19	13	6	of	of	ADP
gujaf-19	13	7	the	the	DET
gujaf-19	13	8	moderated	moderated	ADJ
gujaf-19	13	9	variables	variable	NOUN
gujaf-19	13	10	are	be	AUX
gujaf-19	13	11	more	more	ADJ
gujaf-19	13	12	than	than	ADP
gujaf-19	13	13	the	the	DET
gujaf-19	13	14	ones	one	NOUN
gujaf-19	13	15	not	not	PART
gujaf-19	13	16	moderated	moderate	VERB
gujaf-19	13	17	.	.	PUNCT
gujaf-19	14	1	keywords	keyword	NOUN
gujaf-19	14	2	:	:	PUNCT
gujaf-19	14	3	value	value	NOUN
gujaf-19	14	4	relevance	relevance	NOUN
gujaf-19	14	5	,	,	PUNCT
gujaf-19	14	6	earnings	earning	NOUN
gujaf-19	14	7	per	per	ADP
gujaf-19	14	8	share	share	NOUN
gujaf-19	14	9	,	,	PUNCT
gujaf-19	14	10	book	book	NOUN
gujaf-19	14	11	value	value	NOUN
gujaf-19	14	12	per	per	ADP
gujaf-19	14	13	share	share	NOUN
gujaf-19	14	14	and	and	CCONJ
gujaf-19	14	15	leverage	leverage	NOUN
gujaf-19	14	16	1	1	NUM
gujaf-19	14	17	.	.	PUNCT
gujaf-19	14	18	introduction	introduction	NOUN
gujaf-19	14	19	value	value	NOUN
gujaf-19	14	20	relevance	relevance	NOUN
gujaf-19	14	21	as	as	ADP
gujaf-19	14	22	an	an	DET
gujaf-19	14	23	area	area	NOUN
gujaf-19	14	24	of	of	ADP
gujaf-19	14	25	research	research	NOUN
gujaf-19	14	26	in	in	ADP
gujaf-19	14	27	the	the	DET
gujaf-19	14	28	field	field	NOUN
gujaf-19	14	29	of	of	ADP
gujaf-19	14	30	accounting	accounting	NOUN
gujaf-19	14	31	and	and	CCONJ
gujaf-19	14	32	finance	finance	NOUN
gujaf-19	14	33	has	have	AUX
gujaf-19	14	34	drawn	draw	VERB
gujaf-19	14	35	the	the	DET
gujaf-19	14	36	attention	attention	NOUN
gujaf-19	14	37	of	of	ADP
gujaf-19	14	38	academics	academic	NOUN
gujaf-19	14	39	for	for	ADP
gujaf-19	14	40	long	long	ADV
gujaf-19	14	41	,	,	PUNCT
gujaf-19	14	42	which	which	PRON
gujaf-19	14	43	attracted	attract	VERB
gujaf-19	14	44	many	many	ADJ
gujaf-19	14	45	researches	research	NOUN
gujaf-19	14	46	and	and	CCONJ
gujaf-19	14	47	mailto:ysmkafi22@gmail.com	mailto:ysmkafi22@gmail.com	PROPN
gujaf-19	14	48	https://doi.org/10.57233/gujaf.v1i1.19	https://doi.org/10.57233/gujaf.v1i1.19	NOUN
gujaf-19	14	49	gujaf	gujaf	NOUN
gujaf-19	14	50	:	:	PUNCT
gujaf-19	14	51	gusau	gusau	PROPN
gujaf-19	14	52	journal	journal	NOUN
gujaf-19	14	53	of	of	ADP
gujaf-19	14	54	accounting	accounting	NOUN
gujaf-19	14	55	and	and	CCONJ
gujaf-19	14	56	finance	finance	NOUN
gujaf-19	14	57	,	,	PUNCT
gujaf-19	14	58	vol	vol	NOUN
gujaf-19	14	59	.	.	PUNCT
gujaf-19	15	1	i	i	PRON
gujaf-19	15	2	,	,	PUNCT
gujaf-19	15	3	issue	issue	NOUN
gujaf-19	15	4	1	1	NUM
gujaf-19	15	5	,	,	PUNCT
gujaf-19	15	6	april	april	PROPN
gujaf-19	15	7	,	,	PUNCT
gujaf-19	15	8	2020	2020	NUM
gujaf-19	15	9	issn	issn	VERB
gujaf-19	15	10	2756	2756	NUM
gujaf-19	15	11	-	-	PUNCT
gujaf-19	15	12	665x	665x	NOUN
gujaf-19	15	13	2	2	NUM
gujaf-19	15	14	made	make	VERB
gujaf-19	15	15	the	the	DET
gujaf-19	15	16	area	area	NOUN
gujaf-19	15	17	to	to	PART
gujaf-19	15	18	be	be	AUX
gujaf-19	15	19	a	a	DET
gujaf-19	15	20	centre	centre	NOUN
gujaf-19	15	21	of	of	ADP
gujaf-19	15	22	debate	debate	NOUN
gujaf-19	15	23	(	(	PUNCT
gujaf-19	15	24	beest	be	ADJ
gujaf-19	15	25	&	&	CCONJ
gujaf-19	15	26	boelens	boelens	PROPN
gujaf-19	15	27	,	,	PUNCT
gujaf-19	15	28	2009	2009	NUM
gujaf-19	15	29	)	)	PUNCT
gujaf-19	15	30	.	.	PUNCT
gujaf-19	16	1	value	value	NOUN
gujaf-19	16	2	relevance	relevance	NOUN
gujaf-19	16	3	is	be	AUX
gujaf-19	16	4	understood	understand	VERB
gujaf-19	16	5	to	to	PART
gujaf-19	16	6	be	be	AUX
gujaf-19	16	7	the	the	DET
gujaf-19	16	8	ability	ability	NOUN
gujaf-19	16	9	of	of	ADP
gujaf-19	16	10	financial	financial	ADJ
gujaf-19	16	11	statement	statement	NOUN
gujaf-19	16	12	information	information	NOUN
gujaf-19	16	13	(	(	PUNCT
gujaf-19	16	14	quantitative	quantitative	ADJ
gujaf-19	16	15	and	and	CCONJ
gujaf-19	16	16	qualitative	qualitative	ADJ
gujaf-19	16	17	)	)	PUNCT
gujaf-19	16	18	to	to	PART
gujaf-19	16	19	capture	capture	VERB
gujaf-19	16	20	and	and	CCONJ
gujaf-19	16	21	summarise	summarise	VERB
gujaf-19	16	22	information	information	NOUN
gujaf-19	16	23	that	that	PRON
gujaf-19	16	24	affects	affect	VERB
gujaf-19	16	25	share	share	NOUN
gujaf-19	16	26	values	value	NOUN
gujaf-19	16	27	and	and	CCONJ
gujaf-19	16	28	empirically	empirically	ADV
gujaf-19	16	29	tested	test	VERB
gujaf-19	16	30	as	as	ADP
gujaf-19	16	31	a	a	DET
gujaf-19	16	32	statistical	statistical	ADJ
gujaf-19	16	33	association	association	NOUN
gujaf-19	16	34	between	between	ADP
gujaf-19	16	35	market	market	NOUN
gujaf-19	16	36	values	value	NOUN
gujaf-19	16	37	and	and	CCONJ
gujaf-19	16	38	accounting	accounting	NOUN
gujaf-19	16	39	values	value	NOUN
gujaf-19	16	40	(	(	PUNCT
gujaf-19	16	41	hellstrom	hellstrom	NOUN
gujaf-19	16	42	,	,	PUNCT
gujaf-19	16	43	2005	2005	NUM
gujaf-19	16	44	)	)	PUNCT
gujaf-19	16	45	,	,	PUNCT
gujaf-19	16	46	financial	financial	ADJ
gujaf-19	16	47	information	information	NOUN
gujaf-19	16	48	is	be	AUX
gujaf-19	16	49	only	only	ADV
gujaf-19	16	50	termed	term	VERB
gujaf-19	16	51	value	value	NOUN
gujaf-19	16	52	relevant	relevant	ADJ
gujaf-19	16	53	if	if	SCONJ
gujaf-19	16	54	there	there	PRON
gujaf-19	16	55	is	be	VERB
gujaf-19	16	56	an	an	DET
gujaf-19	16	57	established	establish	VERB
gujaf-19	16	58	association	association	NOUN
gujaf-19	16	59	between	between	ADP
gujaf-19	16	60	accounting	accounting	NOUN
gujaf-19	16	61	numbers	number	NOUN
gujaf-19	16	62	and	and	CCONJ
gujaf-19	16	63	company	company	NOUN
gujaf-19	16	64	share	share	NOUN
gujaf-19	16	65	prices	price	NOUN
gujaf-19	16	66	.	.	PUNCT
gujaf-19	17	1	moreover	moreover	ADV
gujaf-19	17	2	,	,	PUNCT
gujaf-19	17	3	accounting	account	VERB
gujaf-19	17	4	information	information	NOUN
gujaf-19	17	5	can	can	AUX
gujaf-19	17	6	only	only	ADV
gujaf-19	17	7	assist	assist	VERB
gujaf-19	17	8	investors	investor	NOUN
gujaf-19	17	9	in	in	ADP
gujaf-19	17	10	coming	come	VERB
gujaf-19	17	11	up	up	ADP
gujaf-19	17	12	with	with	ADP
gujaf-19	17	13	the	the	DET
gujaf-19	17	14	right	right	ADJ
gujaf-19	17	15	investment	investment	NOUN
gujaf-19	17	16	decision	decision	NOUN
gujaf-19	17	17	that	that	PRON
gujaf-19	17	18	will	will	AUX
gujaf-19	17	19	give	give	VERB
gujaf-19	17	20	them	they	PRON
gujaf-19	17	21	higher	high	ADJ
gujaf-19	17	22	returns	return	NOUN
gujaf-19	17	23	on	on	ADP
gujaf-19	17	24	investment	investment	NOUN
gujaf-19	17	25	and	and	CCONJ
gujaf-19	17	26	minimize	minimize	VERB
gujaf-19	17	27	risks	risk	NOUN
gujaf-19	17	28	only	only	ADV
gujaf-19	17	29	if	if	SCONJ
gujaf-19	17	30	it	it	PRON
gujaf-19	17	31	gives	give	VERB
gujaf-19	17	32	the	the	DET
gujaf-19	17	33	true	true	ADJ
gujaf-19	17	34	and	and	CCONJ
gujaf-19	17	35	fair	fair	ADJ
gujaf-19	17	36	view	view	NOUN
gujaf-19	17	37	of	of	ADP
gujaf-19	17	38	financial	financial	ADJ
gujaf-19	17	39	operations	operation	NOUN
gujaf-19	17	40	(	(	PUNCT
gujaf-19	17	41	mamuda	mamuda	NOUN
gujaf-19	17	42	,	,	PUNCT
gujaf-19	17	43	2015	2015	NUM
gujaf-19	17	44	)	)	PUNCT
gujaf-19	17	45	.	.	PUNCT
gujaf-19	18	1	financial	financial	ADJ
gujaf-19	18	2	statements	statement	NOUN
gujaf-19	18	3	achieve	achieve	VERB
gujaf-19	18	4	that	that	DET
gujaf-19	18	5	role	role	NOUN
gujaf-19	18	6	if	if	SCONJ
gujaf-19	18	7	they	they	PRON
gujaf-19	18	8	possess	possess	VERB
gujaf-19	18	9	certain	certain	ADJ
gujaf-19	18	10	characteristics	characteristic	NOUN
gujaf-19	18	11	which	which	PRON
gujaf-19	18	12	are	be	AUX
gujaf-19	18	13	:	:	PUNCT
gujaf-19	18	14	reliability	reliability	NOUN
gujaf-19	18	15	,	,	PUNCT
gujaf-19	18	16	relevance	relevance	NOUN
gujaf-19	18	17	,	,	PUNCT
gujaf-19	18	18	comparability	comparability	NOUN
gujaf-19	18	19	,	,	PUNCT
gujaf-19	18	20	timeliness	timeliness	NOUN
gujaf-19	18	21	and	and	CCONJ
gujaf-19	18	22	understandability	understandability	NOUN
gujaf-19	18	23	(	(	PUNCT
gujaf-19	18	24	iasb	iasb	ADJ
gujaf-19	18	25	,	,	PUNCT
gujaf-19	18	26	2014	2014	NUM
gujaf-19	18	27	)	)	PUNCT
gujaf-19	18	28	.	.	PUNCT
gujaf-19	19	1	bello	bello	PROPN
gujaf-19	19	2	(	(	PUNCT
gujaf-19	19	3	2009	2009	NUM
gujaf-19	19	4	)	)	PUNCT
gujaf-19	19	5	also	also	ADV
gujaf-19	19	6	held	hold	VERB
gujaf-19	19	7	accounting	account	VERB
gujaf-19	19	8	to	to	PART
gujaf-19	19	9	be	be	AUX
gujaf-19	19	10	an	an	DET
gujaf-19	19	11	information	information	NOUN
gujaf-19	19	12	system	system	NOUN
gujaf-19	19	13	that	that	PRON
gujaf-19	19	14	is	be	AUX
gujaf-19	19	15	used	use	VERB
gujaf-19	19	16	by	by	ADP
gujaf-19	19	17	various	various	ADJ
gujaf-19	19	18	economic	economic	ADJ
gujaf-19	19	19	units	unit	NOUN
gujaf-19	19	20	to	to	PART
gujaf-19	19	21	make	make	VERB
gujaf-19	19	22	informed	informed	ADJ
gujaf-19	19	23	decisions	decision	NOUN
gujaf-19	19	24	.	.	PUNCT
gujaf-19	20	1	the	the	DET
gujaf-19	20	2	bases	basis	NOUN
gujaf-19	20	3	for	for	ADP
gujaf-19	20	4	all	all	DET
gujaf-19	20	5	accounting	accounting	NOUN
gujaf-19	20	6	decisions	decision	NOUN
gujaf-19	20	7	depend	depend	VERB
gujaf-19	20	8	on	on	ADP
gujaf-19	20	9	readily	readily	ADV
gujaf-19	20	10	available	available	ADJ
gujaf-19	20	11	information	information	NOUN
gujaf-19	20	12	.	.	PUNCT
gujaf-19	21	1	in	in	ADP
gujaf-19	21	2	line	line	NOUN
gujaf-19	21	3	with	with	ADP
gujaf-19	21	4	this	this	PRON
gujaf-19	21	5	,	,	PUNCT
gujaf-19	21	6	the	the	DET
gujaf-19	21	7	companies	company	NOUN
gujaf-19	21	8	and	and	CCONJ
gujaf-19	21	9	allied	ally	VERB
gujaf-19	21	10	matters	matter	NOUN
gujaf-19	21	11	act	act	VERB
gujaf-19	21	12	(	(	PUNCT
gujaf-19	21	13	cama	cama	NOUN
gujaf-19	21	14	)	)	PUNCT
gujaf-19	21	15	1990	1990	NUM
gujaf-19	21	16	as	as	SCONJ
gujaf-19	21	17	amended	amend	VERB
gujaf-19	21	18	,	,	PUNCT
gujaf-19	21	19	mandates	mandate	VERB
gujaf-19	21	20	all	all	DET
gujaf-19	21	21	listed	list	VERB
gujaf-19	21	22	firms	firm	NOUN
gujaf-19	21	23	on	on	ADP
gujaf-19	21	24	the	the	DET
gujaf-19	21	25	nigerian	nigerian	ADJ
gujaf-19	21	26	stock	stock	NOUN
gujaf-19	21	27	-	-	PUNCT
gujaf-19	21	28	market	market	NOUN
gujaf-19	21	29	to	to	PART
gujaf-19	21	30	submit	submit	VERB
gujaf-19	21	31	their	their	PRON
gujaf-19	21	32	yearly	yearly	ADJ
gujaf-19	21	33	reports	report	NOUN
gujaf-19	21	34	to	to	ADP
gujaf-19	21	35	the	the	DET
gujaf-19	21	36	securities	securities	PROPN
gujaf-19	21	37	and	and	CCONJ
gujaf-19	21	38	exchange	exchange	PROPN
gujaf-19	21	39	commission	commission	NOUN
gujaf-19	21	40	in	in	ADP
gujaf-19	21	41	addition	addition	NOUN
gujaf-19	21	42	to	to	ADP
gujaf-19	21	43	the	the	DET
gujaf-19	21	44	shareholders	shareholder	NOUN
gujaf-19	21	45	(	(	PUNCT
gujaf-19	21	46	companies	company	NOUN
gujaf-19	21	47	and	and	CCONJ
gujaf-19	21	48	allied	ally	VERB
gujaf-19	21	49	matters	matter	NOUN
gujaf-19	21	50	act	act	VERB
gujaf-19	21	51	1990	1990	NUM
gujaf-19	21	52	,	,	PUNCT
gujaf-19	21	53	2016	2016	NUM
gujaf-19	21	54	)	)	PUNCT
gujaf-19	21	55	.	.	PUNCT
gujaf-19	22	1	the	the	DET
gujaf-19	22	2	study	study	NOUN
gujaf-19	22	3	of	of	ADP
gujaf-19	22	4	ball	ball	NOUN
gujaf-19	22	5	and	and	CCONJ
gujaf-19	22	6	brown	brown	ADJ
gujaf-19	22	7	(	(	PUNCT
gujaf-19	22	8	1967	1967	NUM
gujaf-19	22	9	)	)	PUNCT
gujaf-19	22	10	published	publish	VERB
gujaf-19	22	11	in	in	ADP
gujaf-19	22	12	1968	1968	NUM
gujaf-19	22	13	was	be	AUX
gujaf-19	22	14	believed	believe	VERB
gujaf-19	22	15	to	to	PART
gujaf-19	22	16	be	be	AUX
gujaf-19	22	17	the	the	DET
gujaf-19	22	18	pioneer	pioneer	NOUN
gujaf-19	22	19	study	study	NOUN
gujaf-19	22	20	conducted	conduct	VERB
gujaf-19	22	21	in	in	ADP
gujaf-19	22	22	the	the	DET
gujaf-19	22	23	area	area	NOUN
gujaf-19	22	24	of	of	ADP
gujaf-19	22	25	value	value	NOUN
gujaf-19	22	26	relevance	relevance	NOUN
gujaf-19	22	27	(	(	PUNCT
gujaf-19	22	28	global	global	ADJ
gujaf-19	22	29	asset	asset	NOUN
gujaf-19	22	30	management	management	NOUN
gujaf-19	22	31	,	,	PUNCT
gujaf-19	22	32	2014	2014	NUM
gujaf-19	22	33	)	)	PUNCT
gujaf-19	22	34	.	.	PUNCT
gujaf-19	23	1	if	if	SCONJ
gujaf-19	23	2	market	market	NOUN
gujaf-19	23	3	participants	participant	NOUN
gujaf-19	23	4	consider	consider	VERB
gujaf-19	23	5	accounting	account	VERB
gujaf-19	23	6	information	information	NOUN
gujaf-19	23	7	to	to	PART
gujaf-19	23	8	be	be	AUX
gujaf-19	23	9	of	of	ADP
gujaf-19	23	10	high	high	ADJ
gujaf-19	23	11	quality	quality	NOUN
gujaf-19	23	12	,	,	PUNCT
gujaf-19	23	13	a	a	DET
gujaf-19	23	14	positive	positive	ADJ
gujaf-19	23	15	relationship	relationship	NOUN
gujaf-19	23	16	between	between	ADP
gujaf-19	23	17	the	the	DET
gujaf-19	23	18	information	information	NOUN
gujaf-19	23	19	and	and	CCONJ
gujaf-19	23	20	the	the	DET
gujaf-19	23	21	share	share	NOUN
gujaf-19	23	22	prices	price	NOUN
gujaf-19	23	23	is	be	AUX
gujaf-19	23	24	expected	expect	VERB
gujaf-19	23	25	,	,	PUNCT
gujaf-19	23	26	and	and	CCONJ
gujaf-19	23	27	vice	vice	ADV
gujaf-19	23	28	versa	versa	ADV
gujaf-19	23	29	(	(	PUNCT
gujaf-19	23	30	sabri	sabri	PROPN
gujaf-19	23	31	&	&	CCONJ
gujaf-19	23	32	mohd	mohd	PROPN
gujaf-19	23	33	-	-	PUNCT
gujaf-19	23	34	saleh	saleh	NOUN
gujaf-19	23	35	,	,	PUNCT
gujaf-19	23	36	2010	2010	NUM
gujaf-19	23	37	)	)	PUNCT
gujaf-19	23	38	.	.	PUNCT
gujaf-19	24	1	hence	hence	ADV
gujaf-19	24	2	,	,	PUNCT
gujaf-19	24	3	qualitative	qualitative	ADJ
gujaf-19	24	4	information	information	NOUN
gujaf-19	24	5	disclosure	disclosure	NOUN
gujaf-19	24	6	is	be	AUX
gujaf-19	24	7	not	not	PART
gujaf-19	24	8	only	only	ADV
gujaf-19	24	9	of	of	ADP
gujaf-19	24	10	benefit	benefit	NOUN
gujaf-19	24	11	to	to	ADP
gujaf-19	24	12	the	the	DET
gujaf-19	24	13	disclosing	disclosing	NOUN
gujaf-19	24	14	firms	firm	NOUN
gujaf-19	24	15	but	but	CCONJ
gujaf-19	24	16	to	to	ADP
gujaf-19	24	17	the	the	DET
gujaf-19	24	18	investors	investor	NOUN
gujaf-19	24	19	as	as	ADV
gujaf-19	24	20	well	well	ADV
gujaf-19	24	21	.	.	PUNCT
gujaf-19	25	1	earning	earn	VERB
gujaf-19	25	2	is	be	AUX
gujaf-19	25	3	the	the	DET
gujaf-19	25	4	most	most	ADV
gujaf-19	25	5	significant	significant	ADJ
gujaf-19	25	6	determinant	determinant	NOUN
gujaf-19	25	7	of	of	ADP
gujaf-19	25	8	share	share	NOUN
gujaf-19	25	9	prices	price	NOUN
gujaf-19	25	10	because	because	SCONJ
gujaf-19	25	11	it	it	PRON
gujaf-19	25	12	is	be	AUX
gujaf-19	25	13	from	from	ADP
gujaf-19	25	14	it	it	PRON
gujaf-19	25	15	that	that	SCONJ
gujaf-19	25	16	investment	investment	NOUN
gujaf-19	25	17	rewards	reward	VERB
gujaf-19	25	18	(	(	PUNCT
gujaf-19	25	19	dividend	dividend	NOUN
gujaf-19	25	20	and	and	CCONJ
gujaf-19	25	21	capital	capital	NOUN
gujaf-19	25	22	gain	gain	NOUN
gujaf-19	25	23	)	)	PUNCT
gujaf-19	25	24	are	be	AUX
gujaf-19	25	25	earned	earn	VERB
gujaf-19	25	26	and	and	CCONJ
gujaf-19	25	27	other	other	ADJ
gujaf-19	25	28	business	business	NOUN
gujaf-19	25	29	obligations	obligation	NOUN
gujaf-19	25	30	are	be	AUX
gujaf-19	25	31	paid	pay	VERB
gujaf-19	25	32	.	.	PUNCT
gujaf-19	26	1	other	other	ADJ
gujaf-19	26	2	investors	investor	NOUN
gujaf-19	26	3	consider	consider	VERB
gujaf-19	26	4	value	value	NOUN
gujaf-19	26	5	of	of	ADP
gujaf-19	26	6	the	the	DET
gujaf-19	26	7	firm	firm	NOUN
gujaf-19	26	8	and	and	CCONJ
gujaf-19	26	9	how	how	SCONJ
gujaf-19	26	10	the	the	DET
gujaf-19	26	11	firm	firm	NOUN
gujaf-19	26	12	gains	gain	VERB
gujaf-19	26	13	wide	wide	ADJ
gujaf-19	26	14	acceptability	acceptability	NOUN
gujaf-19	26	15	from	from	ADP
gujaf-19	26	16	within	within	ADP
gujaf-19	26	17	and	and	CCONJ
gujaf-19	26	18	outside	outside	ADP
gujaf-19	26	19	the	the	DET
gujaf-19	26	20	country	country	NOUN
gujaf-19	26	21	:	:	PUNCT
gujaf-19	26	22	investors	investor	NOUN
gujaf-19	26	23	of	of	ADP
gujaf-19	26	24	this	this	DET
gujaf-19	26	25	preference	preference	NOUN
gujaf-19	26	26	favour	favour	VERB
gujaf-19	26	27	long	long	ADJ
gujaf-19	26	28	run	run	NOUN
gujaf-19	26	29	benefits	benefit	NOUN
gujaf-19	26	30	that	that	PRON
gujaf-19	26	31	accrue	accrue	VERB
gujaf-19	26	32	to	to	ADP
gujaf-19	26	33	them	they	PRON
gujaf-19	26	34	and	and	CCONJ
gujaf-19	26	35	therefore	therefore	ADV
gujaf-19	26	36	look	look	VERB
gujaf-19	26	37	at	at	ADP
gujaf-19	26	38	the	the	DET
gujaf-19	26	39	firm	firm	NOUN
gujaf-19	26	40	’s	’s	PART
gujaf-19	26	41	book	book	NOUN
gujaf-19	26	42	value	value	NOUN
gujaf-19	26	43	in	in	ADP
gujaf-19	26	44	their	their	PRON
gujaf-19	26	45	investment	investment	NOUN
gujaf-19	26	46	decision	decision	NOUN
gujaf-19	26	47	.	.	PUNCT
gujaf-19	27	1	the	the	DET
gujaf-19	27	2	pump	pump	NOUN
gujaf-19	27	3	price	price	NOUN
gujaf-19	27	4	per	per	ADP
gujaf-19	27	5	litre	litre	NOUN
gujaf-19	27	6	of	of	ADP
gujaf-19	27	7	premium	premium	ADJ
gujaf-19	27	8	motor	motor	NOUN
gujaf-19	27	9	spirit	spirit	PROPN
gujaf-19	27	10	(	(	PUNCT
gujaf-19	27	11	pms	pms	PROPN
gujaf-19	27	12	)	)	PUNCT
gujaf-19	27	13	widely	widely	ADV
gujaf-19	27	14	known	know	VERB
gujaf-19	27	15	as	as	ADP
gujaf-19	27	16	fuel	fuel	NOUN
gujaf-19	27	17	,	,	PUNCT
gujaf-19	27	18	which	which	PRON
gujaf-19	27	19	the	the	DET
gujaf-19	27	20	listed	list	VERB
gujaf-19	27	21	oil	oil	NOUN
gujaf-19	27	22	and	and	CCONJ
gujaf-19	27	23	gas	gas	NOUN
gujaf-19	27	24	firms	firm	NOUN
gujaf-19	27	25	trade	trade	VERB
gujaf-19	27	26	in	in	ADP
gujaf-19	27	27	,	,	PUNCT
gujaf-19	27	28	has	have	AUX
gujaf-19	27	29	been	be	AUX
gujaf-19	27	30	unstable	unstable	ADJ
gujaf-19	27	31	in	in	ADP
gujaf-19	27	32	the	the	DET
gujaf-19	27	33	last	last	ADJ
gujaf-19	27	34	two	two	NUM
gujaf-19	27	35	decades	decade	NOUN
gujaf-19	27	36	.	.	PUNCT
gujaf-19	28	1	for	for	ADP
gujaf-19	28	2	instance	instance	NOUN
gujaf-19	28	3	,	,	PUNCT
gujaf-19	28	4	former	former	ADJ
gujaf-19	28	5	president	president	PROPN
gujaf-19	28	6	olusegun	olusegun	PROPN
gujaf-19	28	7	obasanjo	obasanjo	PROPN
gujaf-19	28	8	increased	increase	VERB
gujaf-19	28	9	the	the	DET
gujaf-19	28	10	price	price	NOUN
gujaf-19	28	11	severally	severally	ADV
gujaf-19	28	12	(	(	PUNCT
gujaf-19	28	13	dailymedia	dailymedia	PROPN
gujaf-19	28	14	,	,	PUNCT
gujaf-19	28	15	2014	2014	NUM
gujaf-19	28	16	)	)	PUNCT
gujaf-19	28	17	.	.	PUNCT
gujaf-19	29	1	however	however	ADV
gujaf-19	29	2	,	,	PUNCT
gujaf-19	29	3	former	former	ADJ
gujaf-19	29	4	president	president	NOUN
gujaf-19	29	5	,	,	PUNCT
gujaf-19	29	6	late	late	ADJ
gujaf-19	29	7	umaru	umaru	PROPN
gujaf-19	29	8	musa	musa	PROPN
gujaf-19	29	9	yar’adua	yar’adua	PROPN
gujaf-19	29	10	decreased	decrease	VERB
gujaf-19	29	11	the	the	DET
gujaf-19	29	12	price	price	NOUN
gujaf-19	29	13	from	from	ADP
gujaf-19	29	14	n75	n75	PROPN
gujaf-19	29	15	to	to	ADP
gujaf-19	29	16	n65	n65	NOUN
gujaf-19	29	17	.	.	PUNCT
gujaf-19	30	1	in	in	ADP
gujaf-19	30	2	contrast	contrast	NOUN
gujaf-19	30	3	,	,	PUNCT
gujaf-19	30	4	former	former	ADJ
gujaf-19	30	5	president	president	NOUN
gujaf-19	30	6	good	good	ADJ
gujaf-19	30	7	luck	luck	PROPN
gujaf-19	30	8	jonathan	jonathan	PROPN
gujaf-19	30	9	increased	increase	VERB
gujaf-19	30	10	the	the	DET
gujaf-19	30	11	pump	pump	NOUN
gujaf-19	30	12	price	price	NOUN
gujaf-19	30	13	in	in	ADP
gujaf-19	30	14	the	the	DET
gujaf-19	30	15	early	early	ADJ
gujaf-19	30	16	month	month	NOUN
gujaf-19	30	17	of	of	ADP
gujaf-19	30	18	january	january	PROPN
gujaf-19	30	19	2012	2012	NUM
gujaf-19	30	20	from	from	ADP
gujaf-19	30	21	n65	n65	NOUN
gujaf-19	30	22	to	to	ADP
gujaf-19	30	23	gujaf	gujaf	NOUN
gujaf-19	30	24	:	:	PUNCT
gujaf-19	30	25	gusau	gusau	PROPN
gujaf-19	30	26	journal	journal	NOUN
gujaf-19	30	27	of	of	ADP
gujaf-19	30	28	accounting	accounting	NOUN
gujaf-19	30	29	and	and	CCONJ
gujaf-19	30	30	finance	finance	NOUN
gujaf-19	30	31	,	,	PUNCT
gujaf-19	30	32	vol	vol	NOUN
gujaf-19	30	33	.	.	PUNCT
gujaf-19	31	1	i	i	PRON
gujaf-19	31	2	,	,	PUNCT
gujaf-19	31	3	issue	issue	NOUN
gujaf-19	31	4	1	1	NUM
gujaf-19	31	5	,	,	PUNCT
gujaf-19	31	6	april	april	PROPN
gujaf-19	31	7	,	,	PUNCT
gujaf-19	31	8	2020	2020	NUM
gujaf-19	31	9	issn	issn	VERB
gujaf-19	31	10	2756	2756	NUM
gujaf-19	31	11	-	-	PUNCT
gujaf-19	31	12	665x	665x	NOUN
gujaf-19	31	13	3	3	NUM
gujaf-19	31	14	n141	n141	NUM
gujaf-19	31	15	per	per	ADP
gujaf-19	31	16	litre	litre	NOUN
gujaf-19	31	17	,	,	PUNCT
gujaf-19	31	18	but	but	CCONJ
gujaf-19	31	19	after	after	ADP
gujaf-19	31	20	monumental	monumental	ADJ
gujaf-19	31	21	pressure	pressure	NOUN
gujaf-19	31	22	from	from	ADP
gujaf-19	31	23	the	the	DET
gujaf-19	31	24	relevant	relevant	ADJ
gujaf-19	31	25	stakeholders	stakeholder	NOUN
gujaf-19	31	26	,	,	PUNCT
gujaf-19	31	27	the	the	DET
gujaf-19	31	28	price	price	NOUN
gujaf-19	31	29	was	be	AUX
gujaf-19	31	30	reduced	reduce	VERB
gujaf-19	31	31	to	to	ADP
gujaf-19	31	32	n97	n97	PROPN
gujaf-19	31	33	in	in	ADP
gujaf-19	31	34	the	the	DET
gujaf-19	31	35	same	same	ADJ
gujaf-19	31	36	month	month	NOUN
gujaf-19	31	37	.	.	PUNCT
gujaf-19	32	1	in	in	ADP
gujaf-19	32	2	converse	converse	NOUN
gujaf-19	32	3	,	,	PUNCT
gujaf-19	32	4	the	the	DET
gujaf-19	32	5	administration	administration	NOUN
gujaf-19	32	6	reduced	reduce	VERB
gujaf-19	32	7	the	the	DET
gujaf-19	32	8	price	price	NOUN
gujaf-19	32	9	by	by	ADP
gujaf-19	32	10	n10	n10	NOUN
gujaf-19	32	11	at	at	ADP
gujaf-19	32	12	the	the	DET
gujaf-19	32	13	beginning	beginning	NOUN
gujaf-19	32	14	of	of	ADP
gujaf-19	32	15	2015	2015	NUM
gujaf-19	32	16	.	.	PUNCT
gujaf-19	33	1	moreover	moreover	ADV
gujaf-19	33	2	,	,	PUNCT
gujaf-19	33	3	present	present	ADJ
gujaf-19	33	4	administration	administration	NOUN
gujaf-19	33	5	has	have	AUX
gujaf-19	33	6	increased	increase	VERB
gujaf-19	33	7	the	the	DET
gujaf-19	33	8	price	price	NOUN
gujaf-19	33	9	severally	severally	ADV
gujaf-19	33	10	.	.	PUNCT
gujaf-19	34	1	the	the	DET
gujaf-19	34	2	unstableness	unstableness	NOUN
gujaf-19	34	3	in	in	ADP
gujaf-19	34	4	the	the	DET
gujaf-19	34	5	prices	price	NOUN
gujaf-19	34	6	of	of	ADP
gujaf-19	34	7	fuel	fuel	NOUN
gujaf-19	34	8	will	will	AUX
gujaf-19	34	9	certainly	certainly	ADV
gujaf-19	34	10	affect	affect	VERB
gujaf-19	34	11	the	the	DET
gujaf-19	34	12	earnings	earning	NOUN
gujaf-19	34	13	and	and	CCONJ
gujaf-19	34	14	finally	finally	ADV
gujaf-19	34	15	the	the	DET
gujaf-19	34	16	market	market	NOUN
gujaf-19	34	17	prices	price	NOUN
gujaf-19	34	18	of	of	ADP
gujaf-19	34	19	the	the	DET
gujaf-19	34	20	listed	list	VERB
gujaf-19	34	21	oil	oil	NOUN
gujaf-19	34	22	and	and	CCONJ
gujaf-19	34	23	gas	gas	NOUN
gujaf-19	34	24	firms	firm	NOUN
gujaf-19	34	25	.	.	PUNCT
gujaf-19	35	1	the	the	DET
gujaf-19	35	2	nigerian	nigerian	ADJ
gujaf-19	35	3	capital	capital	NOUN
gujaf-19	35	4	market	market	NOUN
gujaf-19	35	5	is	be	AUX
gujaf-19	35	6	today	today	NOUN
gujaf-19	35	7	faced	face	VERB
gujaf-19	35	8	with	with	ADP
gujaf-19	35	9	numerous	numerous	ADJ
gujaf-19	35	10	challenges	challenge	NOUN
gujaf-19	35	11	ranging	range	VERB
gujaf-19	35	12	from	from	ADP
gujaf-19	35	13	the	the	DET
gujaf-19	35	14	global	global	ADJ
gujaf-19	35	15	financial	financial	ADJ
gujaf-19	35	16	crisis	crisis	NOUN
gujaf-19	35	17	of	of	ADP
gujaf-19	35	18	2008	2008	NUM
gujaf-19	35	19	where	where	SCONJ
gujaf-19	35	20	by	by	ADP
gujaf-19	35	21	many	many	ADJ
gujaf-19	35	22	investors	investor	NOUN
gujaf-19	35	23	incurred	incur	VERB
gujaf-19	35	24	some	some	DET
gujaf-19	35	25	losses	loss	NOUN
gujaf-19	35	26	,	,	PUNCT
gujaf-19	35	27	which	which	PRON
gujaf-19	35	28	watered	water	VERB
gujaf-19	35	29	away	away	ADP
gujaf-19	35	30	a	a	DET
gujaf-19	35	31	great	great	ADJ
gujaf-19	35	32	part	part	NOUN
gujaf-19	35	33	of	of	ADP
gujaf-19	35	34	their	their	PRON
gujaf-19	35	35	investment	investment	NOUN
gujaf-19	35	36	,	,	PUNCT
gujaf-19	35	37	to	to	ADP
gujaf-19	35	38	the	the	DET
gujaf-19	35	39	recent	recent	ADJ
gujaf-19	35	40	economic	economic	ADJ
gujaf-19	35	41	recession	recession	NOUN
gujaf-19	35	42	of	of	ADP
gujaf-19	35	43	2016	2016	NUM
gujaf-19	35	44	.	.	PUNCT
gujaf-19	36	1	premiumtimes	premiumtime	NOUN
gujaf-19	36	2	,	,	PUNCT
gujaf-19	36	3	(	(	PUNCT
gujaf-19	36	4	2016	2016	NUM
gujaf-19	36	5	)	)	PUNCT
gujaf-19	36	6	gave	give	VERB
gujaf-19	36	7	an	an	DET
gujaf-19	36	8	editorial	editorial	NOUN
gujaf-19	36	9	,	,	PUNCT
gujaf-19	36	10	where	where	SCONJ
gujaf-19	36	11	it	it	PRON
gujaf-19	36	12	compared	compare	VERB
gujaf-19	36	13	the	the	DET
gujaf-19	36	14	2016	2016	NUM
gujaf-19	36	15	economic	economic	ADJ
gujaf-19	36	16	recession	recession	NOUN
gujaf-19	36	17	’s	’s	PART
gujaf-19	36	18	effect	effect	NOUN
gujaf-19	36	19	on	on	ADP
gujaf-19	36	20	the	the	DET
gujaf-19	36	21	nigeria	nigeria	PROPN
gujaf-19	36	22	capital	capital	NOUN
gujaf-19	36	23	market	market	NOUN
gujaf-19	36	24	to	to	ADP
gujaf-19	36	25	that	that	PRON
gujaf-19	36	26	of	of	ADP
gujaf-19	36	27	the	the	DET
gujaf-19	36	28	global	global	ADJ
gujaf-19	36	29	financial	financial	ADJ
gujaf-19	36	30	meltdown	meltdown	NOUN
gujaf-19	36	31	of	of	ADP
gujaf-19	36	32	2008	2008	NUM
gujaf-19	36	33	.	.	PUNCT
gujaf-19	37	1	a	a	DET
gujaf-19	37	2	development	development	NOUN
gujaf-19	37	3	that	that	PRON
gujaf-19	37	4	made	make	VERB
gujaf-19	37	5	some	some	DET
gujaf-19	37	6	investors	investor	NOUN
gujaf-19	37	7	to	to	PART
gujaf-19	37	8	lose	lose	VERB
gujaf-19	37	9	a	a	DET
gujaf-19	37	10	great	great	ADJ
gujaf-19	37	11	part	part	NOUN
gujaf-19	37	12	of	of	ADP
gujaf-19	37	13	their	their	PRON
gujaf-19	37	14	investment	investment	NOUN
gujaf-19	37	15	and	and	CCONJ
gujaf-19	37	16	some	some	PRON
gujaf-19	37	17	to	to	PART
gujaf-19	37	18	even	even	ADV
gujaf-19	37	19	withdraw	withdraw	VERB
gujaf-19	37	20	out	out	ADP
gujaf-19	37	21	of	of	ADP
gujaf-19	37	22	the	the	DET
gujaf-19	37	23	market	market	NOUN
gujaf-19	37	24	.	.	PUNCT
gujaf-19	38	1	the	the	DET
gujaf-19	38	2	paper	paper	NOUN
gujaf-19	38	3	described	describe	VERB
gujaf-19	38	4	2016	2016	NUM
gujaf-19	38	5	as	as	ADP
gujaf-19	38	6	a	a	DET
gujaf-19	38	7	year	year	NOUN
gujaf-19	38	8	of	of	ADP
gujaf-19	38	9	wailing	wail	VERB
gujaf-19	38	10	and	and	CCONJ
gujaf-19	38	11	lamentation	lamentation	NOUN
gujaf-19	38	12	to	to	ADP
gujaf-19	38	13	the	the	DET
gujaf-19	38	14	investors	investor	NOUN
gujaf-19	38	15	in	in	ADP
gujaf-19	38	16	the	the	DET
gujaf-19	38	17	market	market	NOUN
gujaf-19	38	18	.	.	PUNCT
gujaf-19	39	1	moreover	moreover	ADV
gujaf-19	39	2	,	,	PUNCT
gujaf-19	39	3	analysis	analysis	NOUN
gujaf-19	39	4	of	of	ADP
gujaf-19	39	5	share	share	NOUN
gujaf-19	39	6	prices	price	NOUN
gujaf-19	39	7	showed	show	VERB
gujaf-19	39	8	that	that	SCONJ
gujaf-19	39	9	,	,	PUNCT
gujaf-19	39	10	forte	forte	PROPN
gujaf-19	39	11	oil	oil	NOUN
gujaf-19	39	12	emerged	emerge	VERB
gujaf-19	39	13	as	as	ADP
gujaf-19	39	14	the	the	DET
gujaf-19	39	15	worst	bad	ADJ
gujaf-19	39	16	performing	perform	VERB
gujaf-19	39	17	stock	stock	NOUN
gujaf-19	39	18	as	as	SCONJ
gujaf-19	39	19	it	it	PRON
gujaf-19	39	20	had	have	AUX
gujaf-19	39	21	dropped	drop	VERB
gujaf-19	39	22	by	by	ADP
gujaf-19	39	23	83.72	83.72	NUM
gujaf-19	39	24	%	%	NOUN
gujaf-19	39	25	,	,	PUNCT
gujaf-19	39	26	having	having	AUX
gujaf-19	39	27	closed	close	VERB
gujaf-19	39	28	the	the	DET
gujaf-19	39	29	year	year	NOUN
gujaf-19	39	30	2016	2016	NUM
gujaf-19	39	31	at	at	ADP
gujaf-19	39	32	n52.71	n52.71	PROPN
gujaf-19	39	33	as	as	ADP
gujaf-19	39	34	against	against	ADP
gujaf-19	39	35	the	the	DET
gujaf-19	39	36	opening	opening	NOUN
gujaf-19	39	37	value	value	NOUN
gujaf-19	39	38	of	of	ADP
gujaf-19	39	39	n330	n330	PROPN
gujaf-19	39	40	.	.	PUNCT
gujaf-19	40	1	although	although	SCONJ
gujaf-19	40	2	,	,	PUNCT
gujaf-19	40	3	the	the	DET
gujaf-19	40	4	empirical	empirical	ADJ
gujaf-19	40	5	relationship	relationship	NOUN
gujaf-19	40	6	between	between	ADP
gujaf-19	40	7	accounting	accounting	NOUN
gujaf-19	40	8	information	information	NOUN
gujaf-19	40	9	and	and	CCONJ
gujaf-19	40	10	share	share	NOUN
gujaf-19	40	11	prices	price	NOUN
gujaf-19	40	12	have	have	AUX
gujaf-19	40	13	been	be	AUX
gujaf-19	40	14	carried	carry	VERB
gujaf-19	40	15	out	out	ADP
gujaf-19	40	16	by	by	ADP
gujaf-19	40	17	different	different	ADJ
gujaf-19	40	18	scholars	scholar	NOUN
gujaf-19	40	19	.	.	PUNCT
gujaf-19	41	1	however	however	ADV
gujaf-19	41	2	,	,	PUNCT
gujaf-19	41	3	one	one	PRON
gujaf-19	41	4	can	can	AUX
gujaf-19	41	5	not	not	PART
gujaf-19	41	6	find	find	VERB
gujaf-19	41	7	a	a	DET
gujaf-19	41	8	commonly	commonly	ADV
gujaf-19	41	9	agreed	agree	VERB
gujaf-19	41	10	conclusion	conclusion	NOUN
gujaf-19	41	11	.	.	PUNCT
gujaf-19	42	1	this	this	PRON
gujaf-19	42	2	is	be	AUX
gujaf-19	42	3	because	because	SCONJ
gujaf-19	42	4	different	different	ADJ
gujaf-19	42	5	countries	country	NOUN
gujaf-19	42	6	are	be	AUX
gujaf-19	42	7	at	at	ADP
gujaf-19	42	8	different	different	ADJ
gujaf-19	42	9	level	level	NOUN
gujaf-19	42	10	of	of	ADP
gujaf-19	42	11	development	development	NOUN
gujaf-19	42	12	and	and	CCONJ
gujaf-19	42	13	have	have	VERB
gujaf-19	42	14	different	different	ADJ
gujaf-19	42	15	institutional	institutional	ADJ
gujaf-19	42	16	arrangements	arrangement	NOUN
gujaf-19	42	17	therefore	therefore	ADV
gujaf-19	42	18	the	the	DET
gujaf-19	42	19	following	follow	VERB
gujaf-19	42	20	mixed	mixed	ADJ
gujaf-19	42	21	findings	finding	NOUN
gujaf-19	42	22	,	,	PUNCT
gujaf-19	42	23	for	for	ADP
gujaf-19	42	24	instance	instance	NOUN
gujaf-19	42	25	:	:	PUNCT
gujaf-19	42	26	(	(	PUNCT
gujaf-19	42	27	bello	bello	PROPN
gujaf-19	42	28	,	,	PUNCT
gujaf-19	42	29	2009	2009	NUM
gujaf-19	42	30	)	)	PUNCT
gujaf-19	42	31	;	;	PUNCT
gujaf-19	42	32	(	(	PUNCT
gujaf-19	42	33	mamuda	mamuda	NOUN
gujaf-19	42	34	,	,	PUNCT
gujaf-19	42	35	2015	2015	NUM
gujaf-19	42	36	)	)	PUNCT
gujaf-19	42	37	;	;	PUNCT
gujaf-19	42	38	(	(	PUNCT
gujaf-19	42	39	alslehat	alslehat	PROPN
gujaf-19	42	40	,	,	PUNCT
gujaf-19	42	41	2014	2014	NUM
gujaf-19	42	42	)	)	PUNCT
gujaf-19	42	43	and	and	CCONJ
gujaf-19	42	44	(	(	PUNCT
gujaf-19	42	45	publisher	publisher	NOUN
gujaf-19	42	46	,	,	PUNCT
gujaf-19	42	47	r.	r.	PROPN
gujaf-19	42	48	i.	i.	PROPN
gujaf-19	42	49	,	,	PUNCT
gujaf-19	42	50	shehzad	shehzad	PROPN
gujaf-19	42	51	,	,	PUNCT
gujaf-19	42	52	k.	k.	PROPN
gujaf-19	42	53	,	,	PUNCT
gujaf-19	42	54	&	&	CCONJ
gujaf-19	42	55	ismail	ismail	PROPN
gujaf-19	42	56	,	,	PUNCT
gujaf-19	42	57	a.	a.	NOUN
gujaf-19	42	58	2014	2014	NUM
gujaf-19	42	59	)	)	PUNCT
gujaf-19	42	60	reported	report	VERB
gujaf-19	42	61	that	that	SCONJ
gujaf-19	42	62	accounting	accounting	NOUN
gujaf-19	42	63	information	information	NOUN
gujaf-19	42	64	positively	positively	ADV
gujaf-19	42	65	and	and	CCONJ
gujaf-19	42	66	significantly	significantly	ADV
gujaf-19	42	67	affect	affect	VERB
gujaf-19	42	68	market	market	NOUN
gujaf-19	42	69	value	value	NOUN
gujaf-19	42	70	while	while	NOUN
gujaf-19	42	71	;	;	PUNCT
gujaf-19	42	72	(	(	PUNCT
gujaf-19	42	73	abubakar	abubakar	PROPN
gujaf-19	42	74	,	,	PUNCT
gujaf-19	42	75	2011	2011	NUM
gujaf-19	42	76	)	)	PUNCT
gujaf-19	42	77	reported	report	VERB
gujaf-19	42	78	that	that	SCONJ
gujaf-19	42	79	accounting	accounting	NOUN
gujaf-19	42	80	information	information	NOUN
gujaf-19	42	81	is	be	AUX
gujaf-19	42	82	not	not	PART
gujaf-19	42	83	value	value	NOUN
gujaf-19	42	84	relevant	relevant	ADJ
gujaf-19	42	85	.	.	PUNCT
gujaf-19	43	1	as	as	ADP
gujaf-19	43	2	for	for	ADP
gujaf-19	43	3	the	the	DET
gujaf-19	43	4	foregoing	foregoing	NOUN
gujaf-19	43	5	,	,	PUNCT
gujaf-19	43	6	this	this	DET
gujaf-19	43	7	study	study	NOUN
gujaf-19	43	8	deems	deem	VERB
gujaf-19	43	9	it	it	PRON
gujaf-19	43	10	necessary	necessary	ADJ
gujaf-19	43	11	to	to	PART
gujaf-19	43	12	introduce	introduce	VERB
gujaf-19	43	13	a	a	DET
gujaf-19	43	14	moderating	moderate	VERB
gujaf-19	43	15	variable	variable	NOUN
gujaf-19	43	16	.	.	PUNCT
gujaf-19	44	1	moderator	moderator	NOUN
gujaf-19	44	2	is	be	AUX
gujaf-19	44	3	introduced	introduce	VERB
gujaf-19	44	4	when	when	SCONJ
gujaf-19	44	5	there	there	PRON
gujaf-19	44	6	are	be	VERB
gujaf-19	44	7	inconsistencies	inconsistency	NOUN
gujaf-19	44	8	in	in	ADP
gujaf-19	44	9	findings	finding	NOUN
gujaf-19	44	10	regarding	regard	VERB
gujaf-19	44	11	a	a	DET
gujaf-19	44	12	particular	particular	ADJ
gujaf-19	44	13	area	area	NOUN
gujaf-19	44	14	of	of	ADP
gujaf-19	44	15	study	study	NOUN
gujaf-19	44	16	(	(	PUNCT
gujaf-19	44	17	farooq	farooq	PROPN
gujaf-19	44	18	and	and	CCONJ
gujaf-19	44	19	vij,2017	vij,2017	NUM
gujaf-19	44	20	)	)	PUNCT
gujaf-19	44	21	.	.	PUNCT
gujaf-19	45	1	within	within	ADP
gujaf-19	45	2	the	the	DET
gujaf-19	45	3	context	context	NOUN
gujaf-19	45	4	of	of	ADP
gujaf-19	45	5	our	our	PRON
gujaf-19	45	6	study	study	NOUN
gujaf-19	45	7	,	,	PUNCT
gujaf-19	45	8	we	we	PRON
gujaf-19	45	9	expect	expect	VERB
gujaf-19	45	10	leverage	leverage	NOUN
gujaf-19	45	11	to	to	PART
gujaf-19	45	12	moderate	moderate	VERB
gujaf-19	45	13	the	the	DET
gujaf-19	45	14	relationship	relationship	NOUN
gujaf-19	45	15	highlighted	highlight	VERB
gujaf-19	45	16	.	.	PUNCT
gujaf-19	46	1	in	in	ADP
gujaf-19	46	2	line	line	NOUN
gujaf-19	46	3	with	with	ADP
gujaf-19	46	4	the	the	DET
gujaf-19	46	5	above	above	NOUN
gujaf-19	46	6	,	,	PUNCT
gujaf-19	46	7	the	the	DET
gujaf-19	46	8	study	study	NOUN
gujaf-19	46	9	deems	deem	VERB
gujaf-19	46	10	it	it	PRON
gujaf-19	46	11	necessary	necessary	ADJ
gujaf-19	46	12	to	to	PART
gujaf-19	46	13	use	use	VERB
gujaf-19	46	14	leverage	leverage	NOUN
gujaf-19	46	15	as	as	ADP
gujaf-19	46	16	moderating	moderate	VERB
gujaf-19	46	17	variable	variable	NOUN
gujaf-19	46	18	.	.	PUNCT
gujaf-19	47	1	however	however	ADV
gujaf-19	47	2	,	,	PUNCT
gujaf-19	47	3	based	base	VERB
gujaf-19	47	4	on	on	ADP
gujaf-19	47	5	the	the	DET
gujaf-19	47	6	modigliani	modigliani	PROPN
gujaf-19	47	7	and	and	CCONJ
gujaf-19	47	8	miller	miller	PROPN
gujaf-19	47	9	’s	’s	PART
gujaf-19	47	10	capital	capital	NOUN
gujaf-19	47	11	structure	structure	NOUN
gujaf-19	47	12	theory	theory	NOUN
gujaf-19	47	13	,	,	PUNCT
gujaf-19	47	14	one	one	PRON
gujaf-19	47	15	may	may	AUX
gujaf-19	47	16	say	say	VERB
gujaf-19	47	17	leverage	leverage	NOUN
gujaf-19	47	18	has	have	VERB
gujaf-19	47	19	no	no	DET
gujaf-19	47	20	impact	impact	NOUN
gujaf-19	47	21	on	on	ADP
gujaf-19	47	22	market	market	NOUN
gujaf-19	47	23	value	value	NOUN
gujaf-19	47	24	.	.	PUNCT
gujaf-19	48	1	however	however	ADV
gujaf-19	48	2	,	,	PUNCT
gujaf-19	48	3	the	the	DET
gujaf-19	48	4	following	follow	VERB
gujaf-19	48	5	empirical	empirical	ADJ
gujaf-19	48	6	studies	study	NOUN
gujaf-19	48	7	proved	prove	VERB
gujaf-19	48	8	otherwise	otherwise	ADV
gujaf-19	48	9	:	:	PUNCT
gujaf-19	48	10	lixin	lixin	PROPN
gujaf-19	48	11	and	and	CCONJ
gujaf-19	48	12	lin	lin	PROPN
gujaf-19	48	13	(	(	PUNCT
gujaf-19	48	14	2008	2008	NUM
gujaf-19	48	15	)	)	PUNCT
gujaf-19	48	16	,	,	PUNCT
gujaf-19	48	17	buigut	buigut	NOUN
gujaf-19	48	18	et	et	PROPN
gujaf-19	48	19	al	al	PROPN
gujaf-19	48	20	.	.	PROPN
gujaf-19	48	21	,	,	PUNCT
gujaf-19	48	22	(	(	PUNCT
gujaf-19	48	23	2013	2013	NUM
gujaf-19	48	24	)	)	PUNCT
gujaf-19	48	25	,	,	PUNCT
gujaf-19	48	26	aghdaei	aghdaei	NOUN
gujaf-19	48	27	and	and	CCONJ
gujaf-19	48	28	ghasemi	ghasemi	PROPN
gujaf-19	48	29	(	(	PUNCT
gujaf-19	48	30	2012	2012	NUM
gujaf-19	48	31	)	)	PUNCT
gujaf-19	48	32	and	and	CCONJ
gujaf-19	48	33	adetunji	adetunji	NOUN
gujaf-19	48	34	et	et	PROPN
gujaf-19	48	35	al	al	PROPN
gujaf-19	48	36	(	(	PUNCT
gujaf-19	48	37	2016	2016	NUM
gujaf-19	48	38	)	)	PUNCT
gujaf-19	48	39	.	.	PUNCT
gujaf-19	49	1	additionally	additionally	ADV
gujaf-19	49	2	,	,	PUNCT
gujaf-19	49	3	the	the	DET
gujaf-19	49	4	assumptions	assumption	NOUN
gujaf-19	49	5	of	of	ADP
gujaf-19	49	6	modigliani	modigliani	PROPN
gujaf-19	49	7	and	and	CCONJ
gujaf-19	49	8	miller	miller	PROPN
gujaf-19	49	9	theory	theory	NOUN
gujaf-19	49	10	of	of	ADP
gujaf-19	49	11	capital	capital	NOUN
gujaf-19	49	12	structure	structure	NOUN
gujaf-19	49	13	theory	theory	NOUN
gujaf-19	49	14	may	may	AUX
gujaf-19	49	15	not	not	PART
gujaf-19	49	16	be	be	AUX
gujaf-19	49	17	applicable	applicable	ADJ
gujaf-19	49	18	in	in	ADP
gujaf-19	49	19	nigeria	nigeria	PROPN
gujaf-19	49	20	because	because	SCONJ
gujaf-19	49	21	,	,	PUNCT
gujaf-19	49	22	gujaf	gujaf	NOUN
gujaf-19	49	23	:	:	PUNCT
gujaf-19	49	24	gusau	gusau	PROPN
gujaf-19	49	25	journal	journal	NOUN
gujaf-19	49	26	of	of	ADP
gujaf-19	49	27	accounting	accounting	NOUN
gujaf-19	49	28	and	and	CCONJ
gujaf-19	49	29	finance	finance	NOUN
gujaf-19	49	30	,	,	PUNCT
gujaf-19	49	31	vol	vol	NOUN
gujaf-19	49	32	.	.	PUNCT
gujaf-19	50	1	i	i	PRON
gujaf-19	50	2	,	,	PUNCT
gujaf-19	50	3	issue	issue	NOUN
gujaf-19	50	4	1	1	NUM
gujaf-19	50	5	,	,	PUNCT
gujaf-19	50	6	april	april	PROPN
gujaf-19	50	7	,	,	PUNCT
gujaf-19	50	8	2020	2020	NUM
gujaf-19	50	9	issn	issn	VERB
gujaf-19	50	10	2756	2756	NUM
gujaf-19	50	11	-	-	PUNCT
gujaf-19	50	12	665x	665x	PROPN
gujaf-19	50	13	4	4	NUM
gujaf-19	50	14	nigerian	nigerian	ADJ
gujaf-19	50	15	capital	capital	NOUN
gujaf-19	50	16	market	market	NOUN
gujaf-19	50	17	is	be	AUX
gujaf-19	50	18	not	not	PART
gujaf-19	50	19	perfectly	perfectly	ADV
gujaf-19	50	20	efficient	efficient	ADJ
gujaf-19	50	21	and	and	CCONJ
gujaf-19	50	22	the	the	DET
gujaf-19	50	23	presence	presence	NOUN
gujaf-19	50	24	of	of	ADP
gujaf-19	50	25	tax	tax	NOUN
gujaf-19	50	26	on	on	ADP
gujaf-19	50	27	the	the	DET
gujaf-19	50	28	market	market	NOUN
gujaf-19	50	29	returns	return	NOUN
gujaf-19	50	30	.	.	PUNCT
gujaf-19	51	1	the	the	DET
gujaf-19	51	2	broad	broad	ADJ
gujaf-19	51	3	objective	objective	NOUN
gujaf-19	51	4	of	of	ADP
gujaf-19	51	5	this	this	DET
gujaf-19	51	6	study	study	NOUN
gujaf-19	51	7	is	be	AUX
gujaf-19	51	8	to	to	ADP
gujaf-19	51	9	examining	examine	VERB
gujaf-19	51	10	the	the	DET
gujaf-19	51	11	moderating	moderate	VERB
gujaf-19	51	12	effect	effect	NOUN
gujaf-19	51	13	of	of	ADP
gujaf-19	51	14	leverage	leverage	NOUN
gujaf-19	51	15	on	on	ADP
gujaf-19	51	16	the	the	DET
gujaf-19	51	17	value	value	NOUN
gujaf-19	51	18	relevance	relevance	NOUN
gujaf-19	51	19	of	of	ADP
gujaf-19	51	20	accounting	account	VERB
gujaf-19	51	21	information	information	NOUN
gujaf-19	51	22	on	on	ADP
gujaf-19	51	23	the	the	DET
gujaf-19	51	24	listed	list	VERB
gujaf-19	51	25	oil	oil	NOUN
gujaf-19	51	26	and	and	CCONJ
gujaf-19	51	27	gas	gas	NOUN
gujaf-19	51	28	firms	firm	NOUN
gujaf-19	51	29	in	in	ADP
gujaf-19	51	30	nigeria	nigeria	PROPN
gujaf-19	51	31	.	.	PUNCT
gujaf-19	52	1	while	while	SCONJ
gujaf-19	52	2	the	the	DET
gujaf-19	52	3	specific	specific	ADJ
gujaf-19	52	4	objectives	objective	NOUN
gujaf-19	52	5	are	be	AUX
gujaf-19	52	6	to	to	PART
gujaf-19	52	7	examine	examine	VERB
gujaf-19	52	8	the	the	DET
gujaf-19	52	9	impact	impact	NOUN
gujaf-19	52	10	of	of	ADP
gujaf-19	52	11	:	:	PUNCT
gujaf-19	52	12	i.	i.	NOUN
gujaf-19	52	13	earnings	earning	NOUN
gujaf-19	52	14	per	per	ADP
gujaf-19	52	15	share	share	NOUN
gujaf-19	52	16	on	on	ADP
gujaf-19	52	17	share	share	NOUN
gujaf-19	52	18	prices	price	NOUN
gujaf-19	52	19	of	of	ADP
gujaf-19	52	20	listed	list	VERB
gujaf-19	52	21	oil	oil	NOUN
gujaf-19	52	22	and	and	CCONJ
gujaf-19	52	23	gas	gas	NOUN
gujaf-19	52	24	firms	firm	NOUN
gujaf-19	52	25	in	in	ADP
gujaf-19	52	26	nigeria	nigeria	PROPN
gujaf-19	52	27	.	.	PUNCT
gujaf-19	53	1	ii	ii	PROPN
gujaf-19	53	2	.	.	PROPN
gujaf-19	53	3	book	book	NOUN
gujaf-19	53	4	value	value	NOUN
gujaf-19	53	5	per	per	ADP
gujaf-19	53	6	share	share	NOUN
gujaf-19	53	7	on	on	ADP
gujaf-19	53	8	share	share	NOUN
gujaf-19	53	9	prices	price	NOUN
gujaf-19	53	10	of	of	ADP
gujaf-19	53	11	listed	list	VERB
gujaf-19	53	12	oil	oil	NOUN
gujaf-19	53	13	and	and	CCONJ
gujaf-19	53	14	gas	gas	NOUN
gujaf-19	53	15	firms	firm	NOUN
gujaf-19	53	16	in	in	ADP
gujaf-19	53	17	nigeria	nigeria	PROPN
gujaf-19	53	18	.	.	PUNCT
gujaf-19	54	1	iii	iii	X
gujaf-19	54	2	.	.	PUNCT
gujaf-19	54	3	moderating	moderate	VERB
gujaf-19	54	4	effect	effect	NOUN
gujaf-19	54	5	of	of	ADP
gujaf-19	54	6	leverage	leverage	NOUN
gujaf-19	54	7	on	on	ADP
gujaf-19	54	8	the	the	DET
gujaf-19	54	9	relationship	relationship	NOUN
gujaf-19	54	10	between	between	ADP
gujaf-19	54	11	earnings	earning	NOUN
gujaf-19	54	12	per	per	ADP
gujaf-19	54	13	share	share	NOUN
gujaf-19	54	14	and	and	CCONJ
gujaf-19	54	15	share	share	VERB
gujaf-19	54	16	prices	price	NOUN
gujaf-19	54	17	of	of	ADP
gujaf-19	54	18	listed	list	VERB
gujaf-19	54	19	oil	oil	NOUN
gujaf-19	54	20	and	and	CCONJ
gujaf-19	54	21	gas	gas	NOUN
gujaf-19	54	22	firms	firm	NOUN
gujaf-19	54	23	in	in	ADP
gujaf-19	54	24	nigeria	nigeria	PROPN
gujaf-19	54	25	.	.	PUNCT
gujaf-19	55	1	iv	iv	X
gujaf-19	55	2	.	.	PUNCT
gujaf-19	55	3	moderating	moderate	VERB
gujaf-19	55	4	effect	effect	NOUN
gujaf-19	55	5	of	of	ADP
gujaf-19	55	6	leverage	leverage	NOUN
gujaf-19	55	7	on	on	ADP
gujaf-19	55	8	the	the	DET
gujaf-19	55	9	relationship	relationship	NOUN
gujaf-19	55	10	between	between	ADP
gujaf-19	55	11	book	book	NOUN
gujaf-19	55	12	value	value	NOUN
gujaf-19	55	13	per	per	ADP
gujaf-19	55	14	share	share	NOUN
gujaf-19	55	15	and	and	CCONJ
gujaf-19	55	16	share	share	VERB
gujaf-19	55	17	prices	price	NOUN
gujaf-19	55	18	of	of	ADP
gujaf-19	55	19	listed	list	VERB
gujaf-19	55	20	oil	oil	NOUN
gujaf-19	55	21	and	and	CCONJ
gujaf-19	55	22	gas	gas	NOUN
gujaf-19	55	23	firms	firm	NOUN
gujaf-19	55	24	in	in	ADP
gujaf-19	55	25	nigeria	nigeria	PROPN
gujaf-19	55	26	.	.	PUNCT
gujaf-19	56	1	in	in	ADP
gujaf-19	56	2	line	line	NOUN
gujaf-19	56	3	with	with	ADP
gujaf-19	56	4	the	the	DET
gujaf-19	56	5	objectives	objective	NOUN
gujaf-19	56	6	of	of	ADP
gujaf-19	56	7	the	the	DET
gujaf-19	56	8	study	study	NOUN
gujaf-19	56	9	,	,	PUNCT
gujaf-19	56	10	the	the	DET
gujaf-19	56	11	following	follow	VERB
gujaf-19	56	12	null	null	ADJ
gujaf-19	56	13	hypotheses	hypothesis	NOUN
gujaf-19	56	14	were	be	AUX
gujaf-19	56	15	formulated	formulate	VERB
gujaf-19	56	16	in	in	ADP
gujaf-19	56	17	:	:	PUNCT
gujaf-19	56	18	h01	h01	NOUN
gujaf-19	56	19	:	:	PUNCT
gujaf-19	56	20	earnings	earning	NOUN
gujaf-19	56	21	per	per	ADP
gujaf-19	56	22	share	share	NOUN
gujaf-19	56	23	have	have	VERB
gujaf-19	56	24	no	no	DET
gujaf-19	56	25	significant	significant	ADJ
gujaf-19	56	26	impact	impact	NOUN
gujaf-19	56	27	on	on	ADP
gujaf-19	56	28	the	the	DET
gujaf-19	56	29	share	share	NOUN
gujaf-19	56	30	prices	price	NOUN
gujaf-19	56	31	of	of	ADP
gujaf-19	56	32	listed	list	VERB
gujaf-19	56	33	oil	oil	NOUN
gujaf-19	56	34	and	and	CCONJ
gujaf-19	56	35	gas	gas	NOUN
gujaf-19	56	36	firms	firm	NOUN
gujaf-19	56	37	in	in	ADP
gujaf-19	56	38	nigeria	nigeria	PROPN
gujaf-19	56	39	.	.	PUNCT
gujaf-19	57	1	h02	h02	PROPN
gujaf-19	57	2	:	:	PUNCT
gujaf-19	57	3	book	book	NOUN
gujaf-19	57	4	value	value	NOUN
gujaf-19	57	5	per	per	ADP
gujaf-19	57	6	share	share	NOUN
gujaf-19	57	7	has	have	VERB
gujaf-19	57	8	no	no	DET
gujaf-19	57	9	significant	significant	ADJ
gujaf-19	57	10	impact	impact	NOUN
gujaf-19	57	11	on	on	ADP
gujaf-19	57	12	the	the	DET
gujaf-19	57	13	share	share	NOUN
gujaf-19	57	14	prices	price	NOUN
gujaf-19	57	15	of	of	ADP
gujaf-19	57	16	listed	list	VERB
gujaf-19	57	17	oil	oil	NOUN
gujaf-19	57	18	and	and	CCONJ
gujaf-19	57	19	gas	gas	NOUN
gujaf-19	57	20	firms	firm	NOUN
gujaf-19	57	21	in	in	ADP
gujaf-19	57	22	nigeria	nigeria	PROPN
gujaf-19	57	23	.	.	PUNCT
gujaf-19	58	1	h03	h03	NOUN
gujaf-19	58	2	:	:	PUNCT
gujaf-19	58	3	leverage	leverage	NOUN
gujaf-19	58	4	has	have	VERB
gujaf-19	58	5	no	no	DET
gujaf-19	58	6	significant	significant	ADJ
gujaf-19	58	7	impact	impact	NOUN
gujaf-19	58	8	on	on	ADP
gujaf-19	58	9	the	the	DET
gujaf-19	58	10	share	share	NOUN
gujaf-19	58	11	price	price	NOUN
gujaf-19	58	12	of	of	ADP
gujaf-19	58	13	listed	list	VERB
gujaf-19	58	14	oil	oil	NOUN
gujaf-19	58	15	and	and	CCONJ
gujaf-19	58	16	gas	gas	NOUN
gujaf-19	58	17	firms	firm	NOUN
gujaf-19	58	18	in	in	ADP
gujaf-19	58	19	nigeria	nigeria	PROPN
gujaf-19	58	20	.	.	PUNCT
gujaf-19	59	1	h04	h04	PROPN
gujaf-19	59	2	:	:	PUNCT
gujaf-19	60	1	leverage	leverage	NOUN
gujaf-19	60	2	has	have	VERB
gujaf-19	60	3	no	no	DET
gujaf-19	60	4	significant	significant	ADJ
gujaf-19	60	5	moderating	moderate	VERB
gujaf-19	60	6	effect	effect	NOUN
gujaf-19	60	7	on	on	ADP
gujaf-19	60	8	the	the	DET
gujaf-19	60	9	relationship	relationship	NOUN
gujaf-19	60	10	between	between	ADP
gujaf-19	60	11	earnings	earning	NOUN
gujaf-19	60	12	per	per	ADP
gujaf-19	60	13	share	share	NOUN
gujaf-19	60	14	and	and	CCONJ
gujaf-19	60	15	share	share	VERB
gujaf-19	60	16	prices	price	NOUN
gujaf-19	60	17	of	of	ADP
gujaf-19	60	18	listed	list	VERB
gujaf-19	60	19	oil	oil	NOUN
gujaf-19	60	20	and	and	CCONJ
gujaf-19	60	21	gas	gas	NOUN
gujaf-19	60	22	firms	firm	NOUN
gujaf-19	60	23	in	in	ADP
gujaf-19	60	24	nigeria	nigeria	PROPN
gujaf-19	60	25	.	.	PUNCT
gujaf-19	61	1	h05	h05	PROPN
gujaf-19	61	2	:	:	PUNCT
gujaf-19	61	3	leverage	leverage	NOUN
gujaf-19	61	4	has	have	VERB
gujaf-19	61	5	no	no	DET
gujaf-19	61	6	significant	significant	ADJ
gujaf-19	61	7	moderating	moderate	VERB
gujaf-19	61	8	effect	effect	NOUN
gujaf-19	61	9	on	on	ADP
gujaf-19	61	10	the	the	DET
gujaf-19	61	11	relationship	relationship	NOUN
gujaf-19	61	12	between	between	ADP
gujaf-19	61	13	book	book	NOUN
gujaf-19	61	14	value	value	NOUN
gujaf-19	61	15	per	per	ADP
gujaf-19	61	16	share	share	NOUN
gujaf-19	61	17	and	and	CCONJ
gujaf-19	61	18	the	the	DET
gujaf-19	61	19	share	share	NOUN
gujaf-19	61	20	prices	price	NOUN
gujaf-19	61	21	of	of	ADP
gujaf-19	61	22	listed	list	VERB
gujaf-19	61	23	oil	oil	NOUN
gujaf-19	61	24	and	and	CCONJ
gujaf-19	61	25	gas	gas	NOUN
gujaf-19	61	26	firms	firm	NOUN
gujaf-19	61	27	in	in	ADP
gujaf-19	61	28	nigeria	nigeria	PROPN
gujaf-19	61	29	.	.	PUNCT
gujaf-19	62	1	it	it	PRON
gujaf-19	62	2	is	be	AUX
gujaf-19	62	3	believed	believe	VERB
gujaf-19	62	4	that	that	SCONJ
gujaf-19	62	5	the	the	DET
gujaf-19	62	6	results	result	NOUN
gujaf-19	62	7	of	of	ADP
gujaf-19	62	8	this	this	DET
gujaf-19	62	9	study	study	NOUN
gujaf-19	62	10	are	be	AUX
gujaf-19	62	11	beneficial	beneficial	ADJ
gujaf-19	62	12	to	to	ADP
gujaf-19	62	13	investors	investor	NOUN
gujaf-19	62	14	as	as	SCONJ
gujaf-19	62	15	it	it	PRON
gujaf-19	62	16	will	will	AUX
gujaf-19	62	17	provide	provide	VERB
gujaf-19	62	18	information	information	NOUN
gujaf-19	62	19	of	of	ADP
gujaf-19	62	20	the	the	DET
gujaf-19	62	21	determinants	determinant	NOUN
gujaf-19	62	22	of	of	ADP
gujaf-19	62	23	market	market	NOUN
gujaf-19	62	24	value	value	NOUN
gujaf-19	62	25	so	so	SCONJ
gujaf-19	62	26	that	that	SCONJ
gujaf-19	62	27	they	they	PRON
gujaf-19	62	28	can	can	AUX
gujaf-19	62	29	maximize	maximize	VERB
gujaf-19	62	30	their	their	PRON
gujaf-19	62	31	wealth	wealth	NOUN
gujaf-19	62	32	,	,	PUNCT
gujaf-19	62	33	it	it	PRON
gujaf-19	62	34	will	will	AUX
gujaf-19	62	35	also	also	ADV
gujaf-19	62	36	increase	increase	VERB
gujaf-19	62	37	to	to	ADP
gujaf-19	62	38	the	the	DET
gujaf-19	62	39	available	available	ADJ
gujaf-19	62	40	literature	literature	NOUN
gujaf-19	62	41	in	in	ADP
gujaf-19	62	42	the	the	DET
gujaf-19	62	43	area	area	NOUN
gujaf-19	62	44	of	of	ADP
gujaf-19	62	45	value	value	NOUN
gujaf-19	62	46	relevance	relevance	NOUN
gujaf-19	62	47	and	and	CCONJ
gujaf-19	62	48	serve	serve	VERB
gujaf-19	62	49	as	as	ADP
gujaf-19	62	50	a	a	DET
gujaf-19	62	51	guide	guide	NOUN
gujaf-19	62	52	to	to	PART
gujaf-19	62	53	further	further	ADJ
gujaf-19	62	54	researches	research	NOUN
gujaf-19	62	55	.	.	PUNCT
gujaf-19	63	1	the	the	DET
gujaf-19	63	2	remaining	remain	VERB
gujaf-19	63	3	part	part	NOUN
gujaf-19	63	4	of	of	ADP
gujaf-19	63	5	this	this	DET
gujaf-19	63	6	study	study	NOUN
gujaf-19	63	7	is	be	AUX
gujaf-19	63	8	structured	structure	VERB
gujaf-19	63	9	as	as	SCONJ
gujaf-19	63	10	follows	follow	VERB
gujaf-19	63	11	:	:	PUNCT
gujaf-19	63	12	section	section	NOUN
gujaf-19	63	13	two	two	NUM
gujaf-19	63	14	provides	provide	VERB
gujaf-19	63	15	the	the	DET
gujaf-19	63	16	review	review	NOUN
gujaf-19	63	17	of	of	ADP
gujaf-19	63	18	the	the	DET
gujaf-19	63	19	relevant	relevant	ADJ
gujaf-19	63	20	literature	literature	NOUN
gujaf-19	63	21	concerning	concern	VERB
gujaf-19	63	22	the	the	DET
gujaf-19	63	23	subject	subject	ADJ
gujaf-19	63	24	matter	matter	NOUN
gujaf-19	63	25	and	and	CCONJ
gujaf-19	63	26	the	the	DET
gujaf-19	63	27	theoretical	theoretical	ADJ
gujaf-19	63	28	framework	framework	NOUN
gujaf-19	63	29	.	.	PUNCT
gujaf-19	64	1	section	section	NOUN
gujaf-19	64	2	three	three	NUM
gujaf-19	64	3	dealt	deal	VERB
gujaf-19	64	4	with	with	ADP
gujaf-19	64	5	the	the	DET
gujaf-19	64	6	methodology	methodology	NOUN
gujaf-19	64	7	adopted	adopt	VERB
gujaf-19	64	8	for	for	ADP
gujaf-19	64	9	the	the	DET
gujaf-19	64	10	purpose	purpose	NOUN
gujaf-19	64	11	of	of	ADP
gujaf-19	64	12	this	this	DET
gujaf-19	64	13	study	study	NOUN
gujaf-19	64	14	.	.	PUNCT
gujaf-19	65	1	section	section	NOUN
gujaf-19	65	2	four	four	NUM
gujaf-19	65	3	centered	center	VERB
gujaf-19	65	4	on	on	ADP
gujaf-19	65	5	the	the	DET
gujaf-19	65	6	discussion	discussion	NOUN
gujaf-19	65	7	of	of	ADP
gujaf-19	65	8	the	the	DET
gujaf-19	65	9	results	result	NOUN
gujaf-19	65	10	.	.	PUNCT
gujaf-19	66	1	while	while	SCONJ
gujaf-19	66	2	conclusion	conclusion	NOUN
gujaf-19	66	3	and	and	CCONJ
gujaf-19	66	4	recommendations	recommendation	NOUN
gujaf-19	66	5	are	be	AUX
gujaf-19	66	6	presented	present	VERB
gujaf-19	66	7	in	in	ADP
gujaf-19	66	8	section	section	NOUN
gujaf-19	66	9	five	five	NUM
gujaf-19	66	10	.	.	PUNCT
gujaf-19	67	1	gujaf	gujaf	NOUN
gujaf-19	67	2	:	:	PUNCT
gujaf-19	67	3	gusau	gusau	PROPN
gujaf-19	67	4	journal	journal	NOUN
gujaf-19	67	5	of	of	ADP
gujaf-19	67	6	accounting	accounting	NOUN
gujaf-19	67	7	and	and	CCONJ
gujaf-19	67	8	finance	finance	NOUN
gujaf-19	67	9	,	,	PUNCT
gujaf-19	67	10	vol	vol	NOUN
gujaf-19	67	11	.	.	PUNCT
gujaf-19	68	1	i	i	PRON
gujaf-19	68	2	,	,	PUNCT
gujaf-19	68	3	issue	issue	NOUN
gujaf-19	68	4	1	1	NUM
gujaf-19	68	5	,	,	PUNCT
gujaf-19	68	6	april	april	PROPN
gujaf-19	68	7	,	,	PUNCT
gujaf-19	68	8	2020	2020	NUM
gujaf-19	68	9	issn	issn	VERB
gujaf-19	68	10	2756	2756	NUM
gujaf-19	68	11	-	-	PUNCT
gujaf-19	68	12	665x	665x	NOUN
gujaf-19	68	13	5	5	NUM
gujaf-19	68	14	2	2	NUM
gujaf-19	68	15	.	.	PUNCT
gujaf-19	68	16	literature	literature	NOUN
gujaf-19	68	17	review	review	PROPN
gujaf-19	68	18	and	and	CCONJ
gujaf-19	68	19	frameworks	framework	NOUN
gujaf-19	68	20	value	value	NOUN
gujaf-19	68	21	relevance	relevance	NOUN
gujaf-19	68	22	is	be	AUX
gujaf-19	68	23	an	an	DET
gujaf-19	68	24	ability	ability	NOUN
gujaf-19	68	25	of	of	ADP
gujaf-19	68	26	financial	financial	ADJ
gujaf-19	68	27	statements	statement	NOUN
gujaf-19	68	28	information	information	NOUN
gujaf-19	68	29	to	to	PART
gujaf-19	68	30	capture	capture	VERB
gujaf-19	68	31	and	and	CCONJ
gujaf-19	68	32	summarize	summarize	VERB
gujaf-19	68	33	firm	firm	ADJ
gujaf-19	68	34	value	value	NOUN
gujaf-19	68	35	.	.	PUNCT
gujaf-19	69	1	value	value	NOUN
gujaf-19	69	2	relevance	relevance	NOUN
gujaf-19	69	3	is	be	AUX
gujaf-19	69	4	measured	measure	VERB
gujaf-19	69	5	as	as	ADP
gujaf-19	69	6	the	the	DET
gujaf-19	69	7	statistical	statistical	ADJ
gujaf-19	69	8	association	association	NOUN
gujaf-19	69	9	between	between	ADP
gujaf-19	69	10	financial	financial	ADJ
gujaf-19	69	11	statement	statement	NOUN
gujaf-19	69	12	information	information	NOUN
gujaf-19	69	13	and	and	CCONJ
gujaf-19	69	14	stock	stock	NOUN
gujaf-19	69	15	market	market	NOUN
gujaf-19	69	16	values	value	NOUN
gujaf-19	69	17	or	or	CCONJ
gujaf-19	69	18	returns	return	NOUN
gujaf-19	69	19	.	.	PUNCT
gujaf-19	70	1	earnings	earning	NOUN
gujaf-19	70	2	and	and	CCONJ
gujaf-19	70	3	book	book	NOUN
gujaf-19	70	4	value	value	NOUN
gujaf-19	70	5	are	be	AUX
gujaf-19	70	6	regarded	regard	VERB
gujaf-19	70	7	as	as	ADP
gujaf-19	70	8	the	the	DET
gujaf-19	70	9	basis	basis	NOUN
gujaf-19	70	10	for	for	ADP
gujaf-19	70	11	firm	firm	ADJ
gujaf-19	70	12	valuation	valuation	NOUN
gujaf-19	70	13	.	.	PUNCT
gujaf-19	71	1	below	below	ADV
gujaf-19	71	2	is	be	AUX
gujaf-19	71	3	the	the	DET
gujaf-19	71	4	pictorial	pictorial	ADJ
gujaf-19	71	5	graph	graph	NOUN
gujaf-19	71	6	of	of	ADP
gujaf-19	71	7	the	the	DET
gujaf-19	71	8	relationship	relationship	NOUN
gujaf-19	71	9	between	between	ADP
gujaf-19	71	10	the	the	DET
gujaf-19	71	11	variables	variable	NOUN
gujaf-19	71	12	the	the	DET
gujaf-19	71	13	theoretical	theoretical	ADJ
gujaf-19	71	14	framework	framework	NOUN
gujaf-19	71	15	that	that	PRON
gujaf-19	71	16	best	good	ADJ
gujaf-19	71	17	underpins	underpin	VERB
gujaf-19	71	18	this	this	DET
gujaf-19	71	19	study	study	NOUN
gujaf-19	71	20	is	be	AUX
gujaf-19	71	21	efficient	efficient	ADJ
gujaf-19	71	22	market	market	NOUN
gujaf-19	71	23	hypotheses	hypothesis	NOUN
gujaf-19	71	24	(	(	PUNCT
gujaf-19	71	25	emh	emh	NOUN
gujaf-19	71	26	)	)	PUNCT
gujaf-19	71	27	theory	theory	NOUN
gujaf-19	71	28	developed	develop	VERB
gujaf-19	71	29	by	by	ADP
gujaf-19	71	30	eugene	eugene	PROPN
gujaf-19	71	31	fama	fama	PROPN
gujaf-19	71	32	in	in	ADP
gujaf-19	71	33	1960s	1960s	NUM
gujaf-19	71	34	.	.	PUNCT
gujaf-19	72	1	the	the	DET
gujaf-19	72	2	emh	emh	PROPN
gujaf-19	72	3	states	state	VERB
gujaf-19	72	4	that	that	SCONJ
gujaf-19	72	5	in	in	ADP
gujaf-19	72	6	an	an	DET
gujaf-19	72	7	efficient	efficient	ADJ
gujaf-19	72	8	market	market	NOUN
gujaf-19	72	9	there	there	PRON
gujaf-19	72	10	is	be	VERB
gujaf-19	72	11	large	large	ADJ
gujaf-19	72	12	number	number	NOUN
gujaf-19	72	13	of	of	ADP
gujaf-19	72	14	rational	rational	ADJ
gujaf-19	72	15	,	,	PUNCT
gujaf-19	72	16	profit	profit	NOUN
gujaf-19	72	17	maximisers	maximiser	NOUN
gujaf-19	72	18	competing	compete	VERB
gujaf-19	72	19	with	with	ADP
gujaf-19	72	20	one	one	NOUN
gujaf-19	72	21	another	another	PRON
gujaf-19	72	22	trying	try	VERB
gujaf-19	72	23	to	to	PART
gujaf-19	72	24	predict	predict	VERB
gujaf-19	72	25	future	future	ADJ
gujaf-19	72	26	market	market	NOUN
gujaf-19	72	27	values	value	NOUN
gujaf-19	72	28	and	and	CCONJ
gujaf-19	72	29	this	this	DET
gujaf-19	72	30	study	study	NOUN
gujaf-19	72	31	uses	use	VERB
gujaf-19	72	32	predictability	predictability	NOUN
gujaf-19	72	33	model	model	NOUN
gujaf-19	72	34	of	of	ADP
gujaf-19	72	35	earnings	earning	NOUN
gujaf-19	72	36	.	.	PUNCT
gujaf-19	73	1	review	review	NOUN
gujaf-19	73	2	of	of	ADP
gujaf-19	73	3	related	related	ADJ
gujaf-19	73	4	empirical	empirical	ADJ
gujaf-19	73	5	studies	study	NOUN
gujaf-19	73	6	amir	amir	X
gujaf-19	73	7	and	and	CCONJ
gujaf-19	73	8	lev	lev	PROPN
gujaf-19	73	9	(	(	PUNCT
gujaf-19	73	10	2008	2008	NUM
gujaf-19	73	11	)	)	PUNCT
gujaf-19	73	12	examined	examine	VERB
gujaf-19	73	13	value	value	NOUN
gujaf-19	73	14	relevance	relevance	NOUN
gujaf-19	73	15	in	in	ADP
gujaf-19	73	16	the	the	DET
gujaf-19	73	17	wireless	wireless	ADJ
gujaf-19	73	18	communication	communication	NOUN
gujaf-19	73	19	industry	industry	NOUN
gujaf-19	73	20	in	in	ADP
gujaf-19	73	21	the	the	DET
gujaf-19	73	22	usa	usa	PROPN
gujaf-19	73	23	between	between	ADP
gujaf-19	73	24	2003	2003	NUM
gujaf-19	73	25	-	-	SYM
gujaf-19	73	26	2007	2007	NUM
gujaf-19	73	27	using	use	VERB
gujaf-19	73	28	ols	ol	NOUN
gujaf-19	73	29	technique	technique	NOUN
gujaf-19	73	30	of	of	ADP
gujaf-19	73	31	data	datum	NOUN
gujaf-19	73	32	analysis	analysis	NOUN
gujaf-19	73	33	and	and	CCONJ
gujaf-19	73	34	found	find	VERB
gujaf-19	73	35	that	that	SCONJ
gujaf-19	73	36	accounting	accounting	NOUN
gujaf-19	73	37	information	information	NOUN
gujaf-19	73	38	such	such	ADJ
gujaf-19	73	39	as	as	ADP
gujaf-19	73	40	:	:	PUNCT
gujaf-19	73	41	book	book	NOUN
gujaf-19	73	42	value	value	NOUN
gujaf-19	73	43	and	and	CCONJ
gujaf-19	73	44	earnings	earning	NOUN
gujaf-19	73	45	have	have	VERB
gujaf-19	73	46	no	no	DET
gujaf-19	73	47	value	value	NOUN
gujaf-19	73	48	relevance	relevance	NOUN
gujaf-19	73	49	.	.	PUNCT
gujaf-19	74	1	however	however	ADV
gujaf-19	74	2	,	,	PUNCT
gujaf-19	74	3	nonfinancial	nonfinancial	ADJ
gujaf-19	74	4	indicators	indicator	NOUN
gujaf-19	74	5	such	such	ADJ
gujaf-19	74	6	as	as	ADP
gujaf-19	74	7	:	:	PUNCT
gujaf-19	74	8	pops	pop	NOUN
gujaf-19	74	9	(	(	PUNCT
gujaf-19	74	10	a	a	DET
gujaf-19	74	11	growth	growth	NOUN
gujaf-19	74	12	proxy	proxy	NOUN
gujaf-19	74	13	)	)	PUNCT
gujaf-19	74	14	and	and	CCONJ
gujaf-19	74	15	market	market	NOUN
gujaf-19	74	16	penetration	penetration	NOUN
gujaf-19	74	17	(	(	PUNCT
gujaf-19	74	18	an	an	DET
gujaf-19	74	19	operating	operating	NOUN
gujaf-19	74	20	performance	performance	NOUN
gujaf-19	74	21	measure	measure	NOUN
gujaf-19	74	22	)	)	PUNCT
gujaf-19	74	23	,	,	PUNCT
gujaf-19	74	24	are	be	AUX
gujaf-19	74	25	highly	highly	ADV
gujaf-19	74	26	value	value	NOUN
gujaf-19	74	27	-	-	PUNCT
gujaf-19	74	28	relevant	relevant	ADJ
gujaf-19	74	29	.	.	PUNCT
gujaf-19	75	1	but	but	CCONJ
gujaf-19	75	2	combined	combine	VERB
gujaf-19	75	3	with	with	ADP
gujaf-19	75	4	nonfinancial	nonfinancial	ADJ
gujaf-19	75	5	information	information	NOUN
gujaf-19	75	6	,	,	PUNCT
gujaf-19	75	7	earnings	earning	NOUN
gujaf-19	75	8	do	do	AUX
gujaf-19	75	9	contribute	contribute	VERB
gujaf-19	75	10	to	to	ADP
gujaf-19	75	11	the	the	DET
gujaf-19	75	12	explanation	explanation	NOUN
gujaf-19	75	13	of	of	ADP
gujaf-19	75	14	share	share	NOUN
gujaf-19	75	15	prices	price	NOUN
gujaf-19	75	16	.	.	PUNCT
gujaf-19	76	1	however	however	ADV
gujaf-19	76	2	,	,	PUNCT
gujaf-19	76	3	the	the	DET
gujaf-19	76	4	period	period	NOUN
gujaf-19	76	5	covered	cover	VERB
gujaf-19	76	6	by	by	ADP
gujaf-19	76	7	this	this	DET
gujaf-19	76	8	study	study	NOUN
gujaf-19	76	9	is	be	AUX
gujaf-19	76	10	not	not	PART
gujaf-19	76	11	current	current	ADJ
gujaf-19	76	12	.	.	PUNCT
gujaf-19	77	1	bello	bello	PROPN
gujaf-19	77	2	(	(	PUNCT
gujaf-19	77	3	2009	2009	NUM
gujaf-19	77	4	)	)	PUNCT
gujaf-19	77	5	studied	study	VERB
gujaf-19	77	6	value	value	NOUN
gujaf-19	77	7	relevance	relevance	NOUN
gujaf-19	77	8	of	of	ADP
gujaf-19	77	9	accounting	account	VERB
gujaf-19	77	10	information	information	NOUN
gujaf-19	77	11	in	in	ADP
gujaf-19	77	12	the	the	DET
gujaf-19	77	13	nigerian	nigerian	ADJ
gujaf-19	77	14	listed	list	VERB
gujaf-19	77	15	cement	cement	NOUN
gujaf-19	77	16	firms	firm	NOUN
gujaf-19	77	17	using	use	VERB
gujaf-19	77	18	the	the	DET
gujaf-19	77	19	whole	whole	ADJ
gujaf-19	77	20	population	population	NOUN
gujaf-19	77	21	as	as	ADP
gujaf-19	77	22	the	the	DET
gujaf-19	77	23	sample	sample	NOUN
gujaf-19	77	24	of	of	ADP
gujaf-19	77	25	the	the	DET
gujaf-19	77	26	study	study	NOUN
gujaf-19	77	27	.	.	PUNCT
gujaf-19	78	1	the	the	DET
gujaf-19	78	2	study	study	NOUN
gujaf-19	78	3	used	use	VERB
gujaf-19	78	4	a	a	DET
gujaf-19	78	5	time	time	NOUN
gujaf-19	78	6	frame	frame	NOUN
gujaf-19	78	7	of	of	ADP
gujaf-19	78	8	ten	ten	NUM
gujaf-19	78	9	years	year	NOUN
gujaf-19	78	10	between	between	ADP
gujaf-19	78	11	1996	1996	NUM
gujaf-19	78	12	and	and	CCONJ
gujaf-19	78	13	2005	2005	NUM
gujaf-19	78	14	using	use	VERB
gujaf-19	78	15	ols	ol	NOUN
gujaf-19	78	16	technique	technique	NOUN
gujaf-19	78	17	of	of	ADP
gujaf-19	78	18	data	datum	NOUN
gujaf-19	78	19	analysis	analysis	NOUN
gujaf-19	78	20	.	.	PUNCT
gujaf-19	79	1	in	in	ADP
gujaf-19	79	2	his	his	PRON
gujaf-19	79	3	comparative	comparative	ADJ
gujaf-19	79	4	analysis	analysis	NOUN
gujaf-19	79	5	of	of	ADP
gujaf-19	79	6	historical	historical	ADJ
gujaf-19	79	7	cost	cost	NOUN
gujaf-19	79	8	accounting	accounting	NOUN
gujaf-19	79	9	information	information	NOUN
gujaf-19	79	10	and	and	CCONJ
gujaf-19	79	11	inflation	inflation	NOUN
gujaf-19	79	12	adjusted	adjust	VERB
gujaf-19	79	13	one	one	NUM
gujaf-19	79	14	;	;	PUNCT
gujaf-19	79	15	he	he	PRON
gujaf-19	79	16	found	find	VERB
gujaf-19	79	17	both	both	CCONJ
gujaf-19	79	18	the	the	DET
gujaf-19	79	19	information	information	NOUN
gujaf-19	79	20	to	to	PART
gujaf-19	79	21	be	be	AUX
gujaf-19	79	22	of	of	ADP
gujaf-19	79	23	value	value	NOUN
gujaf-19	79	24	relevant	relevant	ADJ
gujaf-19	79	25	.	.	PUNCT
gujaf-19	80	1	however	however	ADV
gujaf-19	80	2	,	,	PUNCT
gujaf-19	80	3	the	the	DET
gujaf-19	80	4	latter	latter	ADJ
gujaf-19	80	5	was	be	AUX
gujaf-19	80	6	found	find	VERB
gujaf-19	80	7	to	to	PART
gujaf-19	80	8	be	be	AUX
gujaf-19	80	9	more	more	ADJ
gujaf-19	80	10	value	value	NOUN
gujaf-19	80	11	relevant	relevant	ADJ
gujaf-19	80	12	.	.	PUNCT
gujaf-19	81	1	yet	yet	ADV
gujaf-19	81	2	,	,	PUNCT
gujaf-19	81	3	the	the	DET
gujaf-19	81	4	study	study	NOUN
gujaf-19	81	5	is	be	AUX
gujaf-19	81	6	earnings	earning	NOUN
gujaf-19	81	7	per	per	ADP
gujaf-19	81	8	share	share	NOUN
gujaf-19	81	9	book	book	NOUN
gujaf-19	81	10	value	value	NOUN
gujaf-19	81	11	per	per	ADP
gujaf-19	81	12	share	share	NOUN
gujaf-19	81	13	market	market	NOUN
gujaf-19	81	14	value	value	NOUN
gujaf-19	81	15	per	per	ADP
gujaf-19	81	16	share	share	NOUN
gujaf-19	81	17	leverage	leverage	NOUN
gujaf-19	81	18	gujaf	gujaf	NOUN
gujaf-19	81	19	:	:	PUNCT
gujaf-19	81	20	gusau	gusau	PROPN
gujaf-19	81	21	journal	journal	NOUN
gujaf-19	81	22	of	of	ADP
gujaf-19	81	23	accounting	accounting	NOUN
gujaf-19	81	24	and	and	CCONJ
gujaf-19	81	25	finance	finance	NOUN
gujaf-19	81	26	,	,	PUNCT
gujaf-19	81	27	vol	vol	NOUN
gujaf-19	81	28	.	.	PUNCT
gujaf-19	82	1	i	i	PRON
gujaf-19	82	2	,	,	PUNCT
gujaf-19	82	3	issue	issue	NOUN
gujaf-19	82	4	1	1	NUM
gujaf-19	82	5	,	,	PUNCT
gujaf-19	82	6	april	april	PROPN
gujaf-19	82	7	,	,	PUNCT
gujaf-19	82	8	2020	2020	NUM
gujaf-19	82	9	issn	issn	VERB
gujaf-19	82	10	2756	2756	NUM
gujaf-19	82	11	-	-	PUNCT
gujaf-19	82	12	665x	665x	NOUN
gujaf-19	82	13	6	6	NUM
gujaf-19	82	14	deficient	deficient	ADJ
gujaf-19	82	15	as	as	SCONJ
gujaf-19	82	16	the	the	DET
gujaf-19	82	17	data	datum	NOUN
gujaf-19	82	18	used	use	VERB
gujaf-19	82	19	in	in	ADP
gujaf-19	82	20	the	the	DET
gujaf-19	82	21	study	study	NOUN
gujaf-19	82	22	is	be	AUX
gujaf-19	82	23	old	old	ADJ
gujaf-19	82	24	which	which	PRON
gujaf-19	82	25	may	may	AUX
gujaf-19	82	26	not	not	PART
gujaf-19	82	27	reflect	reflect	VERB
gujaf-19	82	28	the	the	DET
gujaf-19	82	29	current	current	ADJ
gujaf-19	82	30	reality	reality	NOUN
gujaf-19	82	31	.	.	PUNCT
gujaf-19	83	1	sabri	sabri	NOUN
gujaf-19	83	2	and	and	CCONJ
gujaf-19	83	3	mohd	mohd	PROPN
gujaf-19	83	4	-	-	PUNCT
gujaf-19	83	5	saleh	saleh	NOUN
gujaf-19	83	6	(	(	PUNCT
gujaf-19	83	7	2010	2010	NUM
gujaf-19	83	8	)	)	PUNCT
gujaf-19	83	9	investigated	investigate	VERB
gujaf-19	83	10	value	value	NOUN
gujaf-19	83	11	relevance	relevance	NOUN
gujaf-19	83	12	of	of	ADP
gujaf-19	83	13	financial	financial	ADJ
gujaf-19	83	14	instruments	instrument	NOUN
gujaf-19	83	15	disclosure	disclosure	NOUN
gujaf-19	83	16	in	in	ADP
gujaf-19	83	17	malaysian	malaysian	ADJ
gujaf-19	83	18	firms	firm	NOUN
gujaf-19	83	19	listed	list	VERB
gujaf-19	83	20	in	in	ADP
gujaf-19	83	21	the	the	DET
gujaf-19	83	22	main	main	ADJ
gujaf-19	83	23	board	board	NOUN
gujaf-19	83	24	of	of	ADP
gujaf-19	83	25	bursa	bursa	PROPN
gujaf-19	83	26	malaysia	malaysia	PROPN
gujaf-19	83	27	,	,	PUNCT
gujaf-19	83	28	using	use	VERB
gujaf-19	83	29	a	a	DET
gujaf-19	83	30	population	population	NOUN
gujaf-19	83	31	of	of	ADP
gujaf-19	83	32	812	812	NUM
gujaf-19	83	33	firms	firm	NOUN
gujaf-19	83	34	and	and	CCONJ
gujaf-19	83	35	a	a	DET
gujaf-19	83	36	sample	sample	NOUN
gujaf-19	83	37	size	size	NOUN
gujaf-19	83	38	of	of	ADP
gujaf-19	83	39	484	484	NUM
gujaf-19	83	40	.	.	PUNCT
gujaf-19	84	1	the	the	DET
gujaf-19	84	2	study	study	NOUN
gujaf-19	84	3	did	do	VERB
gujaf-19	84	4	a	a	DET
gujaf-19	84	5	comparative	comparative	ADJ
gujaf-19	84	6	analysis	analysis	NOUN
gujaf-19	84	7	before	before	ADV
gujaf-19	84	8	and	and	CCONJ
gujaf-19	84	9	after	after	ADP
gujaf-19	84	10	financial	financial	ADJ
gujaf-19	84	11	instrument	instrument	NOUN
gujaf-19	84	12	disclosure	disclosure	NOUN
gujaf-19	84	13	and	and	CCONJ
gujaf-19	84	14	presentation	presentation	NOUN
gujaf-19	84	15	(	(	PUNCT
gujaf-19	84	16	masb	masb	NOUN
gujaf-19	84	17	24	24	NUM
gujaf-19	84	18	)	)	PUNCT
gujaf-19	84	19	compulsory	compulsory	ADJ
gujaf-19	84	20	adoption	adoption	NOUN
gujaf-19	84	21	.	.	PUNCT
gujaf-19	85	1	the	the	DET
gujaf-19	85	2	year	year	NOUN
gujaf-19	85	3	1999	1999	NUM
gujaf-19	85	4	and	and	CCONJ
gujaf-19	85	5	2000	2000	NUM
gujaf-19	85	6	were	be	AUX
gujaf-19	85	7	used	use	VERB
gujaf-19	85	8	for	for	ADP
gujaf-19	85	9	pre	pre	VERB
gujaf-19	85	10	while	while	SCONJ
gujaf-19	85	11	;	;	PUNCT
gujaf-19	85	12	2002	2002	NUM
gujaf-19	85	13	and	and	CCONJ
gujaf-19	85	14	2003	2003	NUM
gujaf-19	85	15	for	for	ADP
gujaf-19	85	16	the	the	DET
gujaf-19	85	17	post	post	NOUN
gujaf-19	85	18	implementation	implementation	NOUN
gujaf-19	85	19	,	,	PUNCT
gujaf-19	85	20	using	use	VERB
gujaf-19	85	21	ols	ol	NOUN
gujaf-19	85	22	technique	technique	NOUN
gujaf-19	85	23	of	of	ADP
gujaf-19	85	24	data	datum	NOUN
gujaf-19	85	25	analysis	analysis	NOUN
gujaf-19	85	26	.	.	PUNCT
gujaf-19	86	1	the	the	DET
gujaf-19	86	2	study	study	NOUN
gujaf-19	86	3	found	find	VERB
gujaf-19	86	4	financial	financial	ADJ
gujaf-19	86	5	instrument	instrument	NOUN
gujaf-19	86	6	disclosure	disclosure	NOUN
gujaf-19	86	7	to	to	PART
gujaf-19	86	8	be	be	AUX
gujaf-19	86	9	less	less	ADJ
gujaf-19	86	10	value	value	NOUN
gujaf-19	86	11	relevant	relevant	ADJ
gujaf-19	86	12	in	in	ADP
gujaf-19	86	13	the	the	DET
gujaf-19	86	14	period	period	NOUN
gujaf-19	86	15	when	when	SCONJ
gujaf-19	86	16	the	the	DET
gujaf-19	86	17	standard	standard	NOUN
gujaf-19	86	18	becomes	become	VERB
gujaf-19	86	19	mandatory	mandatory	ADJ
gujaf-19	86	20	.	.	PUNCT
gujaf-19	87	1	however	however	ADV
gujaf-19	87	2	,	,	PUNCT
gujaf-19	87	3	as	as	ADP
gujaf-19	87	4	applicable	applicable	ADJ
gujaf-19	87	5	to	to	ADP
gujaf-19	87	6	bello	bello	PROPN
gujaf-19	87	7	(	(	PUNCT
gujaf-19	87	8	2009	2009	NUM
gujaf-19	87	9	)	)	PUNCT
gujaf-19	87	10	,	,	PUNCT
gujaf-19	87	11	a	a	DET
gujaf-19	87	12	new	new	ADJ
gujaf-19	87	13	study	study	NOUN
gujaf-19	87	14	of	of	ADP
gujaf-19	87	15	this	this	DET
gujaf-19	87	16	nature	nature	NOUN
gujaf-19	87	17	is	be	AUX
gujaf-19	87	18	needed	need	VERB
gujaf-19	87	19	because	because	SCONJ
gujaf-19	87	20	,	,	PUNCT
gujaf-19	87	21	the	the	DET
gujaf-19	87	22	data	datum	NOUN
gujaf-19	87	23	of	of	ADP
gujaf-19	87	24	the	the	DET
gujaf-19	87	25	study	study	NOUN
gujaf-19	87	26	ended	end	VERB
gujaf-19	87	27	in	in	ADP
gujaf-19	87	28	2003	2003	NUM
gujaf-19	87	29	.	.	PUNCT
gujaf-19	88	1	buigut	buigut	NOUN
gujaf-19	88	2	et	et	PROPN
gujaf-19	88	3	al	al	PROPN
gujaf-19	88	4	.	.	PROPN
gujaf-19	88	5	,	,	PUNCT
gujaf-19	88	6	(	(	PUNCT
gujaf-19	88	7	2013	2013	NUM
gujaf-19	88	8	)	)	PUNCT
gujaf-19	88	9	investigated	investigate	VERB
gujaf-19	88	10	the	the	DET
gujaf-19	88	11	relationship	relationship	NOUN
gujaf-19	88	12	between	between	ADP
gujaf-19	88	13	capital	capital	NOUN
gujaf-19	88	14	structure	structure	NOUN
gujaf-19	88	15	and	and	CCONJ
gujaf-19	88	16	share	share	NOUN
gujaf-19	88	17	prices	price	NOUN
gujaf-19	88	18	in	in	ADP
gujaf-19	88	19	the	the	DET
gujaf-19	88	20	nairobi	nairobi	PROPN
gujaf-19	88	21	stock	stock	PROPN
gujaf-19	88	22	exchange	exchange	PROPN
gujaf-19	88	23	.	.	PUNCT
gujaf-19	89	1	the	the	DET
gujaf-19	89	2	study	study	NOUN
gujaf-19	89	3	used	use	VERB
gujaf-19	89	4	panel	panel	NOUN
gujaf-19	89	5	data	datum	NOUN
gujaf-19	89	6	of	of	ADP
gujaf-19	89	7	listed	list	VERB
gujaf-19	89	8	energy	energy	NOUN
gujaf-19	89	9	sector	sector	NOUN
gujaf-19	89	10	between	between	ADP
gujaf-19	89	11	the	the	DET
gujaf-19	89	12	period	period	NOUN
gujaf-19	89	13	of	of	ADP
gujaf-19	89	14	2006	2006	NUM
gujaf-19	89	15	and	and	CCONJ
gujaf-19	89	16	2011	2011	NUM
gujaf-19	89	17	and	and	CCONJ
gujaf-19	89	18	employed	employ	VERB
gujaf-19	89	19	multiple	multiple	ADJ
gujaf-19	89	20	regression	regression	NOUN
gujaf-19	89	21	.	.	PUNCT
gujaf-19	90	1	the	the	DET
gujaf-19	90	2	results	result	NOUN
gujaf-19	90	3	indicated	indicate	VERB
gujaf-19	90	4	that	that	SCONJ
gujaf-19	90	5	leverage	leverage	NOUN
gujaf-19	90	6	and	and	CCONJ
gujaf-19	90	7	equity	equity	NOUN
gujaf-19	90	8	among	among	ADP
gujaf-19	90	9	other	other	ADJ
gujaf-19	90	10	variables	variable	NOUN
gujaf-19	90	11	are	be	AUX
gujaf-19	90	12	significant	significant	ADJ
gujaf-19	90	13	determinants	determinant	NOUN
gujaf-19	90	14	of	of	ADP
gujaf-19	90	15	share	share	NOUN
gujaf-19	90	16	prices	price	NOUN
gujaf-19	90	17	for	for	ADP
gujaf-19	90	18	the	the	DET
gujaf-19	90	19	sector	sector	NOUN
gujaf-19	90	20	under	under	ADP
gujaf-19	90	21	consideration	consideration	NOUN
gujaf-19	90	22	.	.	PUNCT
gujaf-19	91	1	similarly	similarly	ADV
gujaf-19	91	2	,	,	PUNCT
gujaf-19	91	3	ernest	ernest	PROPN
gujaf-19	91	4	and	and	CCONJ
gujaf-19	91	5	oscar	oscar	PROPN
gujaf-19	91	6	(	(	PUNCT
gujaf-19	91	7	2014	2014	NUM
gujaf-19	91	8	)	)	PUNCT
gujaf-19	91	9	examined	examine	VERB
gujaf-19	91	10	value	value	NOUN
gujaf-19	91	11	relevance	relevance	NOUN
gujaf-19	91	12	of	of	ADP
gujaf-19	91	13	accounting	account	VERB
gujaf-19	91	14	information	information	NOUN
gujaf-19	91	15	in	in	ADP
gujaf-19	91	16	the	the	DET
gujaf-19	91	17	listed	list	VERB
gujaf-19	91	18	banking	banking	NOUN
gujaf-19	91	19	and	and	CCONJ
gujaf-19	91	20	oil	oil	NOUN
gujaf-19	91	21	&	&	CCONJ
gujaf-19	91	22	gas	gas	NOUN
gujaf-19	91	23	firms	firm	NOUN
gujaf-19	91	24	in	in	ADP
gujaf-19	91	25	nigeria	nigeria	PRON
gujaf-19	91	26	between	between	ADP
gujaf-19	91	27	2007	2007	NUM
gujaf-19	91	28	and	and	CCONJ
gujaf-19	91	29	2011	2011	NUM
gujaf-19	91	30	,	,	PUNCT
gujaf-19	91	31	using	use	VERB
gujaf-19	91	32	ols	ol	NOUN
gujaf-19	91	33	tool	tool	NOUN
gujaf-19	91	34	of	of	ADP
gujaf-19	91	35	data	datum	NOUN
gujaf-19	91	36	analysis	analysis	NOUN
gujaf-19	91	37	.	.	PUNCT
gujaf-19	92	1	the	the	DET
gujaf-19	92	2	study	study	NOUN
gujaf-19	92	3	randomly	randomly	ADV
gujaf-19	92	4	selected	select	VERB
gujaf-19	92	5	10	10	NUM
gujaf-19	92	6	firms	firm	NOUN
gujaf-19	92	7	from	from	ADP
gujaf-19	92	8	each	each	PRON
gujaf-19	92	9	of	of	ADP
gujaf-19	92	10	the	the	DET
gujaf-19	92	11	industries	industry	NOUN
gujaf-19	92	12	as	as	ADP
gujaf-19	92	13	samples	sample	NOUN
gujaf-19	92	14	.	.	PUNCT
gujaf-19	93	1	finally	finally	ADV
gujaf-19	93	2	,	,	PUNCT
gujaf-19	93	3	the	the	DET
gujaf-19	93	4	comparative	comparative	ADJ
gujaf-19	93	5	results	result	NOUN
gujaf-19	93	6	revealed	reveal	VERB
gujaf-19	93	7	that	that	SCONJ
gujaf-19	93	8	accounting	accounting	NOUN
gujaf-19	93	9	information	information	NOUN
gujaf-19	93	10	revealed	reveal	VERB
gujaf-19	93	11	by	by	ADP
gujaf-19	93	12	the	the	DET
gujaf-19	93	13	listed	list	VERB
gujaf-19	93	14	oil	oil	NOUN
gujaf-19	93	15	&	&	CCONJ
gujaf-19	93	16	gas	gas	NOUN
gujaf-19	93	17	firms	firm	NOUN
gujaf-19	93	18	to	to	PART
gujaf-19	93	19	be	be	AUX
gujaf-19	93	20	of	of	ADP
gujaf-19	93	21	more	more	ADJ
gujaf-19	93	22	value	value	NOUN
gujaf-19	93	23	relevance	relevance	NOUN
gujaf-19	93	24	to	to	ADP
gujaf-19	93	25	the	the	DET
gujaf-19	93	26	one	one	NOUN
gujaf-19	93	27	revealed	reveal	VERB
gujaf-19	93	28	by	by	ADP
gujaf-19	93	29	the	the	DET
gujaf-19	93	30	listed	list	VERB
gujaf-19	93	31	banking	banking	NOUN
gujaf-19	93	32	firms	firm	NOUN
gujaf-19	93	33	.	.	PUNCT
gujaf-19	94	1	the	the	DET
gujaf-19	94	2	study	study	NOUN
gujaf-19	94	3	further	far	ADV
gujaf-19	94	4	revealed	reveal	VERB
gujaf-19	94	5	that	that	SCONJ
gujaf-19	94	6	earning	earning	NOUN
gujaf-19	94	7	is	be	AUX
gujaf-19	94	8	the	the	DET
gujaf-19	94	9	most	most	ADV
gujaf-19	94	10	value	value	NOUN
gujaf-19	94	11	relevant	relevant	ADJ
gujaf-19	94	12	accounting	accounting	NOUN
gujaf-19	94	13	information	information	NOUN
gujaf-19	94	14	followed	follow	VERB
gujaf-19	94	15	by	by	ADP
gujaf-19	94	16	leverage	leverage	NOUN
gujaf-19	94	17	.	.	PUNCT
gujaf-19	95	1	additionally	additionally	ADV
gujaf-19	95	2	,	,	PUNCT
gujaf-19	95	3	shehzad	shehzad	PROPN
gujaf-19	95	4	and	and	CCONJ
gujaf-19	95	5	ismail	ismail	PROPN
gujaf-19	95	6	(	(	PUNCT
gujaf-19	95	7	2014	2014	NUM
gujaf-19	95	8	)	)	PUNCT
gujaf-19	95	9	researched	research	VERB
gujaf-19	95	10	value	value	NOUN
gujaf-19	95	11	relevance	relevance	NOUN
gujaf-19	95	12	in	in	ADP
gujaf-19	95	13	the	the	DET
gujaf-19	95	14	listed	list	VERB
gujaf-19	95	15	banks	bank	NOUN
gujaf-19	95	16	in	in	ADP
gujaf-19	95	17	pakistan	pakistan	PROPN
gujaf-19	95	18	using	use	VERB
gujaf-19	95	19	a	a	DET
gujaf-19	95	20	time	time	NOUN
gujaf-19	95	21	frame	frame	NOUN
gujaf-19	95	22	of	of	ADP
gujaf-19	95	23	5	5	NUM
gujaf-19	95	24	years	year	NOUN
gujaf-19	95	25	between	between	ADP
gujaf-19	95	26	2008	2008	NUM
gujaf-19	95	27	and	and	CCONJ
gujaf-19	95	28	2012	2012	NUM
gujaf-19	95	29	,	,	PUNCT
gujaf-19	95	30	the	the	DET
gujaf-19	95	31	study	study	NOUN
gujaf-19	95	32	used	use	VERB
gujaf-19	95	33	ols	ol	NOUN
gujaf-19	95	34	tool	tool	NOUN
gujaf-19	95	35	of	of	ADP
gujaf-19	95	36	analysis	analysis	NOUN
gujaf-19	95	37	and	and	CCONJ
gujaf-19	95	38	the	the	DET
gujaf-19	95	39	results	result	NOUN
gujaf-19	95	40	revealed	reveal	VERB
gujaf-19	95	41	that	that	SCONJ
gujaf-19	95	42	earnings	earning	NOUN
gujaf-19	95	43	and	and	CCONJ
gujaf-19	95	44	book	book	NOUN
gujaf-19	95	45	value	value	NOUN
gujaf-19	95	46	to	to	PART
gujaf-19	95	47	be	be	AUX
gujaf-19	95	48	statistically	statistically	ADV
gujaf-19	95	49	and	and	CCONJ
gujaf-19	95	50	positively	positively	ADV
gujaf-19	95	51	related	relate	VERB
gujaf-19	95	52	to	to	PART
gujaf-19	95	53	share	share	VERB
gujaf-19	95	54	prices	price	NOUN
gujaf-19	95	55	.	.	PUNCT
gujaf-19	96	1	besides	besides	SCONJ
gujaf-19	96	2	the	the	DET
gujaf-19	96	3	two	two	NUM
gujaf-19	96	4	variables	variable	NOUN
gujaf-19	96	5	used	use	VERB
gujaf-19	96	6	,	,	PUNCT
gujaf-19	96	7	this	this	DET
gujaf-19	96	8	study	study	NOUN
gujaf-19	96	9	introduced	introduce	VERB
gujaf-19	96	10	another	another	DET
gujaf-19	96	11	variable	variable	NOUN
gujaf-19	96	12	.	.	PUNCT
gujaf-19	97	1	additionally	additionally	ADV
gujaf-19	97	2	,	,	PUNCT
gujaf-19	97	3	mamuda	mamuda	NOUN
gujaf-19	97	4	(	(	PUNCT
gujaf-19	97	5	2015	2015	NUM
gujaf-19	97	6	)	)	PUNCT
gujaf-19	97	7	studied	study	VERB
gujaf-19	97	8	value	value	NOUN
gujaf-19	97	9	relevance	relevance	NOUN
gujaf-19	97	10	in	in	ADP
gujaf-19	97	11	the	the	DET
gujaf-19	97	12	listed	list	VERB
gujaf-19	97	13	industrial	industrial	ADJ
gujaf-19	97	14	good	good	ADJ
gujaf-19	97	15	firms	firm	NOUN
gujaf-19	97	16	in	in	ADP
gujaf-19	97	17	nigeria	nigeria	PROPN
gujaf-19	97	18	,	,	PUNCT
gujaf-19	97	19	between	between	ADP
gujaf-19	97	20	the	the	DET
gujaf-19	97	21	year	year	NOUN
gujaf-19	97	22	2007	2007	NUM
gujaf-19	97	23	and	and	CCONJ
gujaf-19	97	24	2013	2013	NUM
gujaf-19	97	25	,	,	PUNCT
gujaf-19	97	26	with	with	ADP
gujaf-19	97	27	a	a	DET
gujaf-19	97	28	sample	sample	NOUN
gujaf-19	97	29	size	size	NOUN
gujaf-19	97	30	of	of	ADP
gujaf-19	97	31	sixteen	sixteen	NUM
gujaf-19	97	32	firms	firm	NOUN
gujaf-19	97	33	out	out	ADP
gujaf-19	97	34	of	of	ADP
gujaf-19	97	35	the	the	DET
gujaf-19	97	36	twenty	twenty	NUM
gujaf-19	97	37	five	five	NUM
gujaf-19	97	38	listed	list	VERB
gujaf-19	97	39	firms	firm	NOUN
gujaf-19	97	40	,	,	PUNCT
gujaf-19	97	41	using	use	VERB
gujaf-19	97	42	ols	ol	NOUN
gujaf-19	97	43	technique	technique	NOUN
gujaf-19	97	44	of	of	ADP
gujaf-19	97	45	data	datum	NOUN
gujaf-19	97	46	analysis	analysis	NOUN
gujaf-19	97	47	,	,	PUNCT
gujaf-19	97	48	the	the	DET
gujaf-19	97	49	study	study	NOUN
gujaf-19	97	50	found	find	VERB
gujaf-19	97	51	earnings	earning	NOUN
gujaf-19	97	52	per	per	ADP
gujaf-19	97	53	share	share	NOUN
gujaf-19	97	54	,	,	PUNCT
gujaf-19	97	55	dividend	dividend	VERB
gujaf-19	97	56	per	per	ADP
gujaf-19	97	57	share	share	NOUN
gujaf-19	97	58	,	,	PUNCT
gujaf-19	97	59	book	book	NOUN
gujaf-19	97	60	value	value	NOUN
gujaf-19	97	61	per	per	ADP
gujaf-19	97	62	share	share	NOUN
gujaf-19	97	63	to	to	PART
gujaf-19	97	64	be	be	AUX
gujaf-19	97	65	gujaf	gujaf	NOUN
gujaf-19	97	66	:	:	PUNCT
gujaf-19	97	67	gusau	gusau	PROPN
gujaf-19	97	68	journal	journal	NOUN
gujaf-19	97	69	of	of	ADP
gujaf-19	97	70	accounting	accounting	NOUN
gujaf-19	97	71	and	and	CCONJ
gujaf-19	97	72	finance	finance	NOUN
gujaf-19	97	73	,	,	PUNCT
gujaf-19	97	74	vol	vol	NOUN
gujaf-19	97	75	.	.	PUNCT
gujaf-19	98	1	i	i	PRON
gujaf-19	98	2	,	,	PUNCT
gujaf-19	98	3	issue	issue	NOUN
gujaf-19	98	4	1	1	NUM
gujaf-19	98	5	,	,	PUNCT
gujaf-19	98	6	april	april	PROPN
gujaf-19	98	7	,	,	PUNCT
gujaf-19	98	8	2020	2020	NUM
gujaf-19	98	9	issn	issn	VERB
gujaf-19	98	10	2756	2756	NUM
gujaf-19	98	11	-	-	PUNCT
gujaf-19	98	12	665x	665x	PROPN
gujaf-19	98	13	7	7	NUM
gujaf-19	98	14	statistically	statistically	ADV
gujaf-19	98	15	and	and	CCONJ
gujaf-19	98	16	significantly	significantly	ADV
gujaf-19	98	17	correlated	correlate	VERB
gujaf-19	98	18	with	with	ADP
gujaf-19	98	19	market	market	NOUN
gujaf-19	98	20	value	value	NOUN
gujaf-19	98	21	.	.	PUNCT
gujaf-19	99	1	despite	despite	SCONJ
gujaf-19	99	2	the	the	DET
gujaf-19	99	3	study	study	NOUN
gujaf-19	99	4	reported	report	VERB
gujaf-19	99	5	mix	mix	NOUN
gujaf-19	99	6	findings	finding	NOUN
gujaf-19	99	7	by	by	ADP
gujaf-19	99	8	previous	previous	ADJ
gujaf-19	99	9	studies	study	NOUN
gujaf-19	99	10	reviewed	review	VERB
gujaf-19	99	11	,	,	PUNCT
gujaf-19	99	12	however	however	ADV
gujaf-19	99	13	it	it	PRON
gujaf-19	99	14	made	make	VERB
gujaf-19	99	15	no	no	DET
gujaf-19	99	16	effort	effort	NOUN
gujaf-19	99	17	to	to	PART
gujaf-19	99	18	tackle	tackle	VERB
gujaf-19	99	19	the	the	DET
gujaf-19	99	20	problem	problem	NOUN
gujaf-19	99	21	.	.	PUNCT
gujaf-19	100	1	omokhudu	omokhudu	PROPN
gujaf-19	100	2	and	and	CCONJ
gujaf-19	100	3	ibadin	ibadin	PROPN
gujaf-19	100	4	(	(	PUNCT
gujaf-19	100	5	2015	2015	NUM
gujaf-19	100	6	)	)	PUNCT
gujaf-19	100	7	examined	examine	VERB
gujaf-19	100	8	value	value	NOUN
gujaf-19	100	9	relevance	relevance	NOUN
gujaf-19	100	10	between	between	ADP
gujaf-19	100	11	the	the	DET
gujaf-19	100	12	year	year	NOUN
gujaf-19	100	13	1994	1994	NUM
gujaf-19	100	14	and	and	CCONJ
gujaf-19	100	15	2013	2013	NUM
gujaf-19	100	16	.	.	PUNCT
gujaf-19	101	1	the	the	DET
gujaf-19	101	2	study	study	NOUN
gujaf-19	101	3	used	use	VERB
gujaf-19	101	4	ols	ol	NOUN
gujaf-19	101	5	technique	technique	NOUN
gujaf-19	101	6	of	of	ADP
gujaf-19	101	7	analysis	analysis	NOUN
gujaf-19	101	8	and	and	CCONJ
gujaf-19	101	9	a	a	DET
gujaf-19	101	10	sample	sample	NOUN
gujaf-19	101	11	size	size	NOUN
gujaf-19	101	12	of	of	ADP
gujaf-19	101	13	47	47	NUM
gujaf-19	101	14	firms	firm	NOUN
gujaf-19	101	15	out	out	ADP
gujaf-19	101	16	of	of	ADP
gujaf-19	101	17	the	the	DET
gujaf-19	101	18	listed	list	VERB
gujaf-19	101	19	firms	firm	NOUN
gujaf-19	101	20	in	in	ADP
gujaf-19	101	21	the	the	DET
gujaf-19	101	22	nigeria	nigeria	PROPN
gujaf-19	101	23	stock	stock	NOUN
gujaf-19	101	24	market	market	NOUN
gujaf-19	101	25	and	and	CCONJ
gujaf-19	101	26	found	find	VERB
gujaf-19	101	27	that	that	SCONJ
gujaf-19	101	28	earnings	earning	NOUN
gujaf-19	101	29	and	and	CCONJ
gujaf-19	101	30	dividends	dividend	NOUN
gujaf-19	101	31	to	to	PART
gujaf-19	101	32	be	be	AUX
gujaf-19	101	33	statistically	statistically	ADV
gujaf-19	101	34	and	and	CCONJ
gujaf-19	101	35	significantly	significantly	ADV
gujaf-19	101	36	associated	associate	VERB
gujaf-19	101	37	with	with	ADP
gujaf-19	101	38	market	market	NOUN
gujaf-19	101	39	value	value	NOUN
gujaf-19	101	40	.	.	PUNCT
gujaf-19	102	1	but	but	CCONJ
gujaf-19	102	2	book	book	NOUN
gujaf-19	102	3	value	value	NOUN
gujaf-19	102	4	was	be	AUX
gujaf-19	102	5	related	relate	VERB
gujaf-19	102	6	but	but	CCONJ
gujaf-19	102	7	not	not	PART
gujaf-19	102	8	statistically	statistically	ADV
gujaf-19	102	9	significant	significant	ADJ
gujaf-19	102	10	.	.	PUNCT
gujaf-19	103	1	mulenga	mulenga	NOUN
gujaf-19	103	2	(	(	PUNCT
gujaf-19	103	3	2015	2015	NUM
gujaf-19	103	4	)	)	PUNCT
gujaf-19	103	5	conducted	conduct	VERB
gujaf-19	103	6	an	an	DET
gujaf-19	103	7	empirical	empirical	ADJ
gujaf-19	103	8	study	study	NOUN
gujaf-19	103	9	of	of	ADP
gujaf-19	103	10	value	value	NOUN
gujaf-19	103	11	relevance	relevance	NOUN
gujaf-19	103	12	in	in	ADP
gujaf-19	103	13	the	the	DET
gujaf-19	103	14	bombay	bombay	PROPN
gujaf-19	103	15	listed	list	VERB
gujaf-19	103	16	banks	bank	NOUN
gujaf-19	103	17	,	,	PUNCT
gujaf-19	103	18	between	between	ADP
gujaf-19	103	19	2007	2007	NUM
gujaf-19	103	20	and	and	CCONJ
gujaf-19	103	21	2012	2012	NUM
gujaf-19	103	22	using	use	VERB
gujaf-19	103	23	a	a	DET
gujaf-19	103	24	sample	sample	NOUN
gujaf-19	103	25	of	of	ADP
gujaf-19	103	26	20	20	NUM
gujaf-19	103	27	banks	bank	NOUN
gujaf-19	103	28	and	and	CCONJ
gujaf-19	103	29	the	the	DET
gujaf-19	103	30	study	study	NOUN
gujaf-19	103	31	adopted	adopt	VERB
gujaf-19	103	32	ols	ol	NOUN
gujaf-19	103	33	as	as	ADP
gujaf-19	103	34	tool	tool	NOUN
gujaf-19	103	35	of	of	ADP
gujaf-19	103	36	analysis	analysis	NOUN
gujaf-19	103	37	,	,	PUNCT
gujaf-19	103	38	the	the	DET
gujaf-19	103	39	result	result	NOUN
gujaf-19	103	40	shows	show	VERB
gujaf-19	103	41	that	that	SCONJ
gujaf-19	103	42	earnings	earning	NOUN
gujaf-19	103	43	is	be	AUX
gujaf-19	103	44	positively	positively	ADV
gujaf-19	103	45	and	and	CCONJ
gujaf-19	103	46	significantly	significantly	ADV
gujaf-19	103	47	related	relate	VERB
gujaf-19	103	48	to	to	PART
gujaf-19	103	49	share	share	VERB
gujaf-19	103	50	prices	price	NOUN
gujaf-19	103	51	while	while	SCONJ
gujaf-19	103	52	book	book	NOUN
gujaf-19	103	53	value	value	NOUN
gujaf-19	103	54	was	be	AUX
gujaf-19	103	55	found	find	VERB
gujaf-19	103	56	to	to	PART
gujaf-19	103	57	be	be	AUX
gujaf-19	103	58	negatively	negatively	ADV
gujaf-19	103	59	but	but	CCONJ
gujaf-19	103	60	insignificantly	insignificantly	ADV
gujaf-19	103	61	related	relate	VERB
gujaf-19	103	62	to	to	PART
gujaf-19	103	63	share	share	VERB
gujaf-19	103	64	prices	price	NOUN
gujaf-19	103	65	.	.	PUNCT
gujaf-19	104	1	adetunji	adetunji	PROPN
gujaf-19	104	2	et	et	PROPN
gujaf-19	104	3	al	al	PROPN
gujaf-19	104	4	.	.	PROPN
gujaf-19	104	5	,	,	PUNCT
gujaf-19	104	6	(	(	PUNCT
gujaf-19	104	7	2016	2016	NUM
gujaf-19	104	8	)	)	PUNCT
gujaf-19	104	9	studied	study	VERB
gujaf-19	104	10	the	the	DET
gujaf-19	104	11	relationship	relationship	NOUN
gujaf-19	104	12	between	between	ADP
gujaf-19	104	13	leverage	leverage	NOUN
gujaf-19	104	14	and	and	CCONJ
gujaf-19	104	15	firms	firm	NOUN
gujaf-19	104	16	’	'	PUNCT
gujaf-19	104	17	value	value	NOUN
gujaf-19	104	18	in	in	ADP
gujaf-19	104	19	the	the	DET
gujaf-19	104	20	listed	list	VERB
gujaf-19	104	21	nigerian	nigerian	ADJ
gujaf-19	104	22	manufacturing	manufacturing	NOUN
gujaf-19	104	23	firms	firm	NOUN
gujaf-19	104	24	using	use	VERB
gujaf-19	104	25	a	a	DET
gujaf-19	104	26	sample	sample	NOUN
gujaf-19	104	27	of	of	ADP
gujaf-19	104	28	5	5	NUM
gujaf-19	104	29	firms	firm	NOUN
gujaf-19	104	30	for	for	ADP
gujaf-19	104	31	a	a	DET
gujaf-19	104	32	period	period	NOUN
gujaf-19	104	33	of	of	ADP
gujaf-19	104	34	6	6	NUM
gujaf-19	104	35	years	year	NOUN
gujaf-19	104	36	between	between	ADP
gujaf-19	104	37	2007	2007	NUM
gujaf-19	104	38	and	and	CCONJ
gujaf-19	104	39	2012	2012	NUM
gujaf-19	104	40	.	.	PUNCT
gujaf-19	105	1	data	datum	NOUN
gujaf-19	105	2	were	be	AUX
gujaf-19	105	3	sourced	source	VERB
gujaf-19	105	4	from	from	ADP
gujaf-19	105	5	annual	annual	ADJ
gujaf-19	105	6	reports	report	NOUN
gujaf-19	105	7	of	of	ADP
gujaf-19	105	8	selected	select	VERB
gujaf-19	105	9	firms	firm	NOUN
gujaf-19	105	10	.	.	PUNCT
gujaf-19	106	1	the	the	DET
gujaf-19	106	2	ordinary	ordinary	ADJ
gujaf-19	106	3	least	least	ADJ
gujaf-19	106	4	square	square	ADJ
gujaf-19	106	5	(	(	PUNCT
gujaf-19	106	6	ols	ol	NOUN
gujaf-19	106	7	)	)	PUNCT
gujaf-19	106	8	statistical	statistical	ADJ
gujaf-19	106	9	technique	technique	NOUN
gujaf-19	106	10	was	be	AUX
gujaf-19	106	11	used	use	VERB
gujaf-19	106	12	for	for	ADP
gujaf-19	106	13	data	datum	NOUN
gujaf-19	106	14	analysis	analysis	NOUN
gujaf-19	106	15	.	.	PUNCT
gujaf-19	107	1	the	the	DET
gujaf-19	107	2	study	study	NOUN
gujaf-19	107	3	revealed	reveal	VERB
gujaf-19	107	4	that	that	SCONJ
gujaf-19	107	5	there	there	PRON
gujaf-19	107	6	is	be	VERB
gujaf-19	107	7	significant	significant	ADJ
gujaf-19	107	8	relationship	relationship	NOUN
gujaf-19	107	9	between	between	ADP
gujaf-19	107	10	financial	financial	ADJ
gujaf-19	107	11	leverage	leverage	NOUN
gujaf-19	107	12	and	and	CCONJ
gujaf-19	107	13	firms	firm	NOUN
gujaf-19	107	14	.	.	PUNCT
gujaf-19	108	1	however	however	ADV
gujaf-19	108	2	,	,	PUNCT
gujaf-19	108	3	the	the	DET
gujaf-19	108	4	data	datum	NOUN
gujaf-19	108	5	used	use	VERB
gujaf-19	108	6	by	by	ADP
gujaf-19	108	7	the	the	DET
gujaf-19	108	8	study	study	NOUN
gujaf-19	108	9	is	be	AUX
gujaf-19	108	10	not	not	PART
gujaf-19	108	11	current	current	ADJ
gujaf-19	108	12	.	.	PUNCT
gujaf-19	109	1	altahtamouni	altahtamouni	PROPN
gujaf-19	109	2	and	and	CCONJ
gujaf-19	109	3	alslehat	alslehat	PROPN
gujaf-19	109	4	(	(	PUNCT
gujaf-19	109	5	2014	2014	NUM
gujaf-19	109	6	)	)	PUNCT
gujaf-19	109	7	conducted	conduct	VERB
gujaf-19	109	8	a	a	DET
gujaf-19	109	9	study	study	NOUN
gujaf-19	109	10	of	of	ADP
gujaf-19	109	11	value	value	NOUN
gujaf-19	109	12	relevance	relevance	NOUN
gujaf-19	109	13	of	of	ADP
gujaf-19	109	14	all	all	DET
gujaf-19	109	15	the	the	DET
gujaf-19	109	16	jordan	jordan	PROPN
gujaf-19	109	17	listed	list	VERB
gujaf-19	109	18	banks	bank	NOUN
gujaf-19	109	19	between	between	ADP
gujaf-19	109	20	2002	2002	NUM
gujaf-19	109	21	and	and	CCONJ
gujaf-19	109	22	2011	2011	NUM
gujaf-19	109	23	using	use	VERB
gujaf-19	109	24	ols	ol	NOUN
gujaf-19	109	25	tool	tool	NOUN
gujaf-19	109	26	of	of	ADP
gujaf-19	109	27	data	datum	NOUN
gujaf-19	109	28	analysis	analysis	NOUN
gujaf-19	109	29	and	and	CCONJ
gujaf-19	109	30	found	find	VERB
gujaf-19	109	31	that	that	DET
gujaf-19	109	32	book	book	NOUN
gujaf-19	109	33	value	value	NOUN
gujaf-19	109	34	and	and	CCONJ
gujaf-19	109	35	earnings	earning	NOUN
gujaf-19	109	36	per	per	ADP
gujaf-19	109	37	share	share	NOUN
gujaf-19	109	38	are	be	AUX
gujaf-19	109	39	positively	positively	ADV
gujaf-19	109	40	and	and	CCONJ
gujaf-19	109	41	statistically	statistically	ADV
gujaf-19	109	42	significant	significant	ADJ
gujaf-19	109	43	with	with	ADP
gujaf-19	109	44	share	share	NOUN
gujaf-19	109	45	prices	price	NOUN
gujaf-19	109	46	.	.	PUNCT
gujaf-19	110	1	3	3	X
gujaf-19	110	2	.	.	X
gujaf-19	110	3	methodology	methodology	NOUN
gujaf-19	110	4	,	,	PUNCT
gujaf-19	110	5	measurement	measurement	NOUN
gujaf-19	110	6	and	and	CCONJ
gujaf-19	110	7	model	model	NOUN
gujaf-19	110	8	specification	specification	NOUN
gujaf-19	110	9	the	the	DET
gujaf-19	110	10	research	research	NOUN
gujaf-19	110	11	design	design	NOUN
gujaf-19	110	12	employed	employ	VERB
gujaf-19	110	13	in	in	ADP
gujaf-19	110	14	this	this	DET
gujaf-19	110	15	study	study	NOUN
gujaf-19	110	16	is	be	AUX
gujaf-19	110	17	correlational	correlational	ADJ
gujaf-19	110	18	;	;	PUNCT
gujaf-19	110	19	the	the	DET
gujaf-19	110	20	choice	choice	NOUN
gujaf-19	110	21	of	of	ADP
gujaf-19	110	22	the	the	DET
gujaf-19	110	23	design	design	NOUN
gujaf-19	110	24	was	be	AUX
gujaf-19	110	25	informed	inform	VERB
gujaf-19	110	26	by	by	ADP
gujaf-19	110	27	the	the	DET
gujaf-19	110	28	effectiveness	effectiveness	NOUN
gujaf-19	110	29	of	of	ADP
gujaf-19	110	30	the	the	DET
gujaf-19	110	31	design	design	NOUN
gujaf-19	110	32	in	in	ADP
gujaf-19	110	33	revealing	reveal	VERB
gujaf-19	110	34	the	the	DET
gujaf-19	110	35	association	association	NOUN
gujaf-19	110	36	of	of	ADP
gujaf-19	110	37	two	two	NUM
gujaf-19	110	38	or	or	CCONJ
gujaf-19	110	39	more	more	ADJ
gujaf-19	110	40	variables	variable	NOUN
gujaf-19	110	41	and	and	CCONJ
gujaf-19	110	42	the	the	DET
gujaf-19	110	43	impact	impact	NOUN
gujaf-19	110	44	of	of	ADP
gujaf-19	110	45	one	one	NUM
gujaf-19	110	46	variable	variable	NOUN
gujaf-19	110	47	on	on	ADP
gujaf-19	110	48	another	another	PRON
gujaf-19	110	49	.	.	PUNCT
gujaf-19	111	1	data	datum	NOUN
gujaf-19	111	2	was	be	AUX
gujaf-19	111	3	collected	collect	VERB
gujaf-19	111	4	from	from	ADP
gujaf-19	111	5	secondary	secondary	ADJ
gujaf-19	111	6	sources	source	NOUN
gujaf-19	111	7	through	through	ADP
gujaf-19	111	8	the	the	DET
gujaf-19	111	9	use	use	NOUN
gujaf-19	111	10	of	of	ADP
gujaf-19	111	11	nigeria	nigeria	PROPN
gujaf-19	111	12	stock	stock	PROPN
gujaf-19	111	13	exchange	exchange	PROPN
gujaf-19	111	14	fact	fact	NOUN
gujaf-19	111	15	book	book	NOUN
gujaf-19	111	16	and	and	CCONJ
gujaf-19	111	17	audited	audit	VERB
gujaf-19	111	18	financial	financial	ADJ
gujaf-19	111	19	reports	report	NOUN
gujaf-19	111	20	and	and	CCONJ
gujaf-19	111	21	accounts	account	NOUN
gujaf-19	111	22	of	of	ADP
gujaf-19	111	23	the	the	DET
gujaf-19	111	24	study	study	NOUN
gujaf-19	111	25	firms	firm	NOUN
gujaf-19	111	26	for	for	ADP
gujaf-19	111	27	a	a	DET
gujaf-19	111	28	period	period	NOUN
gujaf-19	111	29	of	of	ADP
gujaf-19	111	30	eight	eight	NUM
gujaf-19	111	31	(	(	PUNCT
gujaf-19	111	32	8)	8)	NUM
gujaf-19	111	33	years	year	NOUN
gujaf-19	111	34	(	(	PUNCT
gujaf-19	111	35	2011	2011	NUM
gujaf-19	111	36	–	–	PUNCT
gujaf-19	111	37	2018	2018	NUM
gujaf-19	111	38	)	)	PUNCT
gujaf-19	111	39	,	,	PUNCT
gujaf-19	111	40	the	the	DET
gujaf-19	111	41	choice	choice	NOUN
gujaf-19	111	42	of	of	ADP
gujaf-19	111	43	this	this	DET
gujaf-19	111	44	period	period	NOUN
gujaf-19	111	45	has	have	AUX
gujaf-19	111	46	been	be	AUX
gujaf-19	111	47	influenced	influence	VERB
gujaf-19	111	48	by	by	ADP
gujaf-19	111	49	the	the	DET
gujaf-19	111	50	abysmal	abysmal	ADJ
gujaf-19	111	51	performance	performance	NOUN
gujaf-19	111	52	of	of	ADP
gujaf-19	111	53	nigerian	nigerian	ADJ
gujaf-19	111	54	stock	stock	NOUN
gujaf-19	111	55	exchange	exchange	PROPN
gujaf-19	111	56	and	and	CCONJ
gujaf-19	111	57	government	government	NOUN
gujaf-19	111	58	policy	policy	NOUN
gujaf-19	111	59	of	of	ADP
gujaf-19	111	60	deregulating	deregulate	VERB
gujaf-19	111	61	the	the	DET
gujaf-19	111	62	oil	oil	NOUN
gujaf-19	111	63	and	and	CCONJ
gujaf-19	111	64	gas	gas	NOUN
gujaf-19	111	65	industry	industry	NOUN
gujaf-19	111	66	.	.	PUNCT
gujaf-19	112	1	the	the	DET
gujaf-19	112	2	population	population	NOUN
gujaf-19	112	3	of	of	ADP
gujaf-19	112	4	the	the	DET
gujaf-19	112	5	study	study	NOUN
gujaf-19	112	6	consist	consist	VERB
gujaf-19	112	7	of	of	ADP
gujaf-19	112	8	all	all	DET
gujaf-19	112	9	the	the	DET
gujaf-19	112	10	listed	list	VERB
gujaf-19	112	11	oil	oil	NOUN
gujaf-19	112	12	and	and	CCONJ
gujaf-19	112	13	gas	gas	NOUN
gujaf-19	112	14	firms	firm	NOUN
gujaf-19	112	15	on	on	ADP
gujaf-19	112	16	the	the	DET
gujaf-19	112	17	floor	floor	NOUN
gujaf-19	112	18	of	of	ADP
gujaf-19	112	19	nigerian	nigerian	ADJ
gujaf-19	112	20	stock	stock	NOUN
gujaf-19	112	21	exchange	exchange	NOUN
gujaf-19	112	22	as	as	ADP
gujaf-19	112	23	at	at	ADP
gujaf-19	112	24	31st	31st	NOUN
gujaf-19	112	25	december	december	NOUN
gujaf-19	112	26	,	,	PUNCT
gujaf-19	112	27	gujaf	gujaf	NOUN
gujaf-19	112	28	:	:	PUNCT
gujaf-19	112	29	gusau	gusau	PROPN
gujaf-19	112	30	journal	journal	NOUN
gujaf-19	112	31	of	of	ADP
gujaf-19	112	32	accounting	accounting	NOUN
gujaf-19	112	33	and	and	CCONJ
gujaf-19	112	34	finance	finance	NOUN
gujaf-19	112	35	,	,	PUNCT
gujaf-19	112	36	vol	vol	NOUN
gujaf-19	112	37	.	.	PUNCT
gujaf-19	113	1	i	i	PRON
gujaf-19	113	2	,	,	PUNCT
gujaf-19	113	3	issue	issue	NOUN
gujaf-19	113	4	1	1	NUM
gujaf-19	113	5	,	,	PUNCT
gujaf-19	113	6	april	april	PROPN
gujaf-19	113	7	,	,	PUNCT
gujaf-19	113	8	2020	2020	NUM
gujaf-19	113	9	issn	issn	VERB
gujaf-19	113	10	2756	2756	NUM
gujaf-19	113	11	-	-	PUNCT
gujaf-19	113	12	665x	665x	NOUN
gujaf-19	113	13	8	8	NUM
gujaf-19	113	14	2016.the	2016.the	DET
gujaf-19	113	15	study	study	NOUN
gujaf-19	113	16	employs	employ	VERB
gujaf-19	113	17	census	census	NOUN
gujaf-19	113	18	strategy	strategy	NOUN
gujaf-19	113	19	.	.	PUNCT
gujaf-19	114	1	however	however	ADV
gujaf-19	114	2	,	,	PUNCT
gujaf-19	114	3	the	the	DET
gujaf-19	114	4	following	follow	VERB
gujaf-19	114	5	filters	filter	NOUN
gujaf-19	114	6	were	be	AUX
gujaf-19	114	7	used	use	VERB
gujaf-19	114	8	to	to	PART
gujaf-19	114	9	arrive	arrive	VERB
gujaf-19	114	10	at	at	ADP
gujaf-19	114	11	the	the	DET
gujaf-19	114	12	sample	sample	NOUN
gujaf-19	114	13	;	;	PUNCT
gujaf-19	114	14	i.	i.	PROPN
gujaf-19	114	15	a	a	DET
gujaf-19	114	16	firm	firm	NOUN
gujaf-19	114	17	should	should	AUX
gujaf-19	114	18	not	not	PART
gujaf-19	114	19	have	have	AUX
gujaf-19	114	20	been	be	AUX
gujaf-19	114	21	delisted	delist	VERB
gujaf-19	114	22	within	within	ADP
gujaf-19	114	23	the	the	DET
gujaf-19	114	24	last	last	ADJ
gujaf-19	114	25	eight	eight	NUM
gujaf-19	114	26	years	year	NOUN
gujaf-19	114	27	ii	ii	PROPN
gujaf-19	114	28	.	.	PUNCT
gujaf-19	115	1	a	a	DET
gujaf-19	115	2	company	company	NOUN
gujaf-19	115	3	’s	’s	PART
gujaf-19	115	4	data	datum	NOUN
gujaf-19	115	5	must	must	AUX
gujaf-19	115	6	be	be	AUX
gujaf-19	115	7	available	available	ADJ
gujaf-19	115	8	throughout	throughout	ADP
gujaf-19	115	9	the	the	DET
gujaf-19	115	10	period	period	NOUN
gujaf-19	115	11	of	of	ADP
gujaf-19	115	12	the	the	DET
gujaf-19	115	13	study	study	NOUN
gujaf-19	115	14	.	.	PUNCT
gujaf-19	116	1	having	having	AUX
gujaf-19	116	2	applied	apply	VERB
gujaf-19	116	3	the	the	DET
gujaf-19	116	4	above	above	ADJ
gujaf-19	116	5	filters	filter	NOUN
gujaf-19	116	6	,	,	PUNCT
gujaf-19	116	7	the	the	DET
gujaf-19	116	8	following	follow	VERB
gujaf-19	116	9	companies	company	NOUN
gujaf-19	116	10	have	have	AUX
gujaf-19	116	11	made	make	VERB
gujaf-19	116	12	the	the	DET
gujaf-19	116	13	sample	sample	NOUN
gujaf-19	116	14	;	;	PUNCT
gujaf-19	116	15	conoil	conoil	PROPN
gujaf-19	116	16	plc	plc	PROPN
gujaf-19	116	17	,	,	PUNCT
gujaf-19	116	18	forte	forte	PROPN
gujaf-19	116	19	oil	oil	PROPN
gujaf-19	116	20	plc	plc	PROPN
gujaf-19	116	21	,	,	PUNCT
gujaf-19	116	22	mobil	mobil	PROPN
gujaf-19	116	23	plc	plc	PROPN
gujaf-19	116	24	,	,	PUNCT
gujaf-19	116	25	mrs	mrs	PROPN
gujaf-19	116	26	nigeria	nigeria	PROPN
gujaf-19	116	27	plc	plc	PROPN
gujaf-19	116	28	,	,	PUNCT
gujaf-19	116	29	oando	oando	PROPN
gujaf-19	116	30	nigeria	nigeria	PROPN
gujaf-19	116	31	plc	plc	PROPN
gujaf-19	116	32	and	and	CCONJ
gujaf-19	116	33	total	total	PROPN
gujaf-19	116	34	nigeria	nigeria	PROPN
gujaf-19	116	35	plc	plc	PROPN
gujaf-19	116	36	.	.	PUNCT
gujaf-19	117	1	this	this	DET
gujaf-19	117	2	study	study	NOUN
gujaf-19	117	3	relies	rely	VERB
gujaf-19	117	4	upon	upon	SCONJ
gujaf-19	117	5	ohlson	ohlson	NOUN
gujaf-19	117	6	model	model	NOUN
gujaf-19	117	7	(	(	PUNCT
gujaf-19	117	8	1995	1995	NUM
gujaf-19	117	9	)	)	PUNCT
gujaf-19	117	10	which	which	PRON
gujaf-19	117	11	has	have	VERB
gujaf-19	117	12	its	its	PRON
gujaf-19	117	13	root	root	NOUN
gujaf-19	117	14	from	from	ADP
gujaf-19	117	15	the	the	DET
gujaf-19	117	16	work	work	NOUN
gujaf-19	117	17	of	of	ADP
gujaf-19	117	18	edward	edward	NOUN
gujaf-19	117	19	and	and	CCONJ
gujaf-19	117	20	ball	ball	NOUN
gujaf-19	117	21	.	.	PUNCT
gujaf-19	118	1	it	it	PRON
gujaf-19	118	2	states	state	VERB
gujaf-19	118	3	that	that	SCONJ
gujaf-19	118	4	,	,	PUNCT
gujaf-19	118	5	market	market	NOUN
gujaf-19	118	6	value	value	NOUN
gujaf-19	118	7	is	be	AUX
gujaf-19	118	8	a	a	DET
gujaf-19	118	9	function	function	NOUN
gujaf-19	118	10	of	of	ADP
gujaf-19	118	11	book	book	NOUN
gujaf-19	118	12	value	value	NOUN
gujaf-19	118	13	and	and	CCONJ
gujaf-19	118	14	earnings	earning	NOUN
gujaf-19	118	15	.	.	PUNCT
gujaf-19	119	1	beyond	beyond	ADP
gujaf-19	119	2	that	that	PRON
gujaf-19	119	3	,	,	PUNCT
gujaf-19	119	4	this	this	DET
gujaf-19	119	5	study	study	NOUN
gujaf-19	119	6	extends	extend	VERB
gujaf-19	119	7	the	the	DET
gujaf-19	119	8	model	model	NOUN
gujaf-19	119	9	to	to	PART
gujaf-19	119	10	incorporate	incorporate	VERB
gujaf-19	119	11	leverage	leverage	NOUN
gujaf-19	119	12	as	as	ADP
gujaf-19	119	13	moderating	moderate	VERB
gujaf-19	119	14	variable	variable	ADJ
gujaf-19	119	15	as	as	SCONJ
gujaf-19	119	16	follows	follow	VERB
gujaf-19	119	17	:	:	PUNCT
gujaf-19	120	1	mpsit	mpsit	NOUN
gujaf-19	120	2	=	=	PUNCT
gujaf-19	120	3	β0	β0	PROPN
gujaf-19	121	1	+	+	PROPN
gujaf-19	122	1	+	+	ADJ
gujaf-19	122	2	β1epsit+	β1epsit+	ADJ
gujaf-19	122	3	β2bpsit	β2bpsit	NOUN
gujaf-19	122	4	+	+	CCONJ
gujaf-19	122	5	ε	ε	PROPN
gujaf-19	122	6	it	it	PRON
gujaf-19	122	7	--------------------------------------------------(1	--------------------------------------------------(1	NOUN
gujaf-19	122	8	)	)	PUNCT
gujaf-19	122	9	when	when	SCONJ
gujaf-19	122	10	the	the	DET
gujaf-19	122	11	moderator	moderator	NOUN
gujaf-19	122	12	is	be	AUX
gujaf-19	122	13	introduced	introduce	VERB
gujaf-19	122	14	into	into	ADP
gujaf-19	122	15	the	the	DET
gujaf-19	122	16	model	model	NOUN
gujaf-19	122	17	it	it	PRON
gujaf-19	122	18	becomes	become	VERB
gujaf-19	122	19	:	:	PUNCT
gujaf-19	122	20	mpsit	mpsit	NOUN
gujaf-19	122	21	=	=	SYM
gujaf-19	122	22	β0	β0	PROPN
gujaf-19	123	1	+	+	PROPN
gujaf-19	124	1	+	+	ADJ
gujaf-19	124	2	β1epsit+	β1epsit+	ADJ
gujaf-19	124	3	β2bpsit	β2bpsit	VERB
gujaf-19	124	4	+	+	NOUN
gujaf-19	124	5	β3levit	β3levit	PROPN
gujaf-19	124	6	+	+	CCONJ
gujaf-19	124	7	β4epslevit+	β4epslevit+	X
gujaf-19	124	8	β5bpslevit+	β5bpslevit+	ADP
gujaf-19	124	9	ε	ε	PROPN
gujaf-19	124	10	it	it	PRON
gujaf-19	124	11	---(2	---(2	PROPN
gujaf-19	124	12	)	)	PUNCT
gujaf-19	124	13	where	where	SCONJ
gujaf-19	124	14	:	:	PUNCT
gujaf-19	124	15	mps	mps	PROPN
gujaf-19	124	16	=	=	PUNCT
gujaf-19	124	17	market	market	NOUN
gujaf-19	124	18	value	value	NOUN
gujaf-19	124	19	per	per	ADP
gujaf-19	124	20	share	share	NOUN
gujaf-19	124	21	of	of	ADP
gujaf-19	124	22	firm	firm	ADJ
gujaf-19	124	23	i	i	PRON
gujaf-19	124	24	during	during	ADP
gujaf-19	124	25	period	period	NOUN
gujaf-19	124	26	t.	t.	PROPN
gujaf-19	124	27	eps	eps	PROPN
gujaf-19	124	28	=	=	NOUN
gujaf-19	124	29	earnings	earning	NOUN
gujaf-19	124	30	per	per	ADP
gujaf-19	124	31	share	share	NOUN
gujaf-19	124	32	of	of	ADP
gujaf-19	124	33	firm	firm	ADJ
gujaf-19	124	34	i	i	PRON
gujaf-19	124	35	during	during	ADP
gujaf-19	124	36	period	period	NOUN
gujaf-19	124	37	t.	t.	NOUN
gujaf-19	124	38	bps	bps	NOUN
gujaf-19	124	39	=	=	SYM
gujaf-19	124	40	book	book	NOUN
gujaf-19	124	41	value	value	NOUN
gujaf-19	124	42	per	per	ADP
gujaf-19	124	43	share	share	NOUN
gujaf-19	124	44	of	of	ADP
gujaf-19	124	45	firm	firm	ADJ
gujaf-19	124	46	i	i	PRON
gujaf-19	124	47	during	during	ADP
gujaf-19	124	48	period	period	NOUN
gujaf-19	124	49	t.	t.	NOUN
gujaf-19	124	50	lev	lev	NOUN
gujaf-19	124	51	=	=	PUNCT
gujaf-19	124	52	leverage	leverage	NOUN
gujaf-19	124	53	of	of	ADP
gujaf-19	124	54	firm	firm	NOUN
gujaf-19	124	55	i	i	PRON
gujaf-19	124	56	during	during	ADP
gujaf-19	124	57	period	period	NOUN
gujaf-19	124	58	t.	t.	NOUN
gujaf-19	124	59	epslev=	epslev=	NUM
gujaf-19	124	60	earnings	earning	NOUN
gujaf-19	124	61	per	per	ADP
gujaf-19	124	62	share	share	NOUN
gujaf-19	124	63	moderated	moderate	VERB
gujaf-19	124	64	by	by	ADP
gujaf-19	124	65	leverage	leverage	NOUN
gujaf-19	124	66	of	of	ADP
gujaf-19	124	67	firm	firm	ADJ
gujaf-19	124	68	i	i	PRON
gujaf-19	124	69	during	during	ADP
gujaf-19	124	70	period	period	NOUN
gujaf-19	124	71	t.	t.	NOUN
gujaf-19	124	72	bpslev=	bpslev=	NUM
gujaf-19	124	73	book	book	NOUN
gujaf-19	124	74	value	value	NOUN
gujaf-19	124	75	per	per	ADP
gujaf-19	124	76	share	share	NOUN
gujaf-19	124	77	moderated	moderate	VERB
gujaf-19	124	78	by	by	ADP
gujaf-19	124	79	leverage	leverage	NOUN
gujaf-19	124	80	of	of	ADP
gujaf-19	124	81	firm	firm	ADJ
gujaf-19	124	82	i	i	PRON
gujaf-19	124	83	during	during	ADP
gujaf-19	124	84	period	period	NOUN
gujaf-19	124	85	t.	t.	PROPN
gujaf-19	124	86	β1	β1	PROPN
gujaf-19	124	87	β4	β4	PROPN
gujaf-19	125	1	=	=	PUNCT
gujaf-19	125	2	the	the	DET
gujaf-19	125	3	coefficients	coefficient	NOUN
gujaf-19	125	4	of	of	ADP
gujaf-19	125	5	independent	independent	ADJ
gujaf-19	125	6	variables	variable	NOUN
gujaf-19	125	7	β0	β0	NOUN
gujaf-19	125	8	=	=	PUNCT
gujaf-19	125	9	intercept	intercept	NOUN
gujaf-19	125	10	ε	ε	NOUN
gujaf-19	125	11	=	=	SYM
gujaf-19	125	12	error	error	NOUN
gujaf-19	125	13	term	term	NOUN
gujaf-19	125	14	of	of	ADP
gujaf-19	125	15	firm	firm	NOUN
gujaf-19	125	16	i	i	PRON
gujaf-19	125	17	during	during	ADP
gujaf-19	125	18	period	period	NOUN
gujaf-19	125	19	t.	t.	PROPN
gujaf-19	126	1	the	the	DET
gujaf-19	126	2	variables	variable	NOUN
gujaf-19	126	3	of	of	ADP
gujaf-19	126	4	the	the	DET
gujaf-19	126	5	study	study	NOUN
gujaf-19	126	6	were	be	AUX
gujaf-19	126	7	measured	measure	VERB
gujaf-19	126	8	as	as	SCONJ
gujaf-19	126	9	follows	follow	VERB
gujaf-19	126	10	:	:	PUNCT
gujaf-19	126	11	market	market	NOUN
gujaf-19	126	12	share	share	NOUN
gujaf-19	126	13	price	price	NOUN
gujaf-19	126	14	:	:	PUNCT
gujaf-19	126	15	this	this	PRON
gujaf-19	126	16	is	be	AUX
gujaf-19	126	17	the	the	DET
gujaf-19	126	18	market	market	NOUN
gujaf-19	126	19	price	price	NOUN
gujaf-19	126	20	per	per	ADP
gujaf-19	126	21	share	share	NOUN
gujaf-19	126	22	as	as	SCONJ
gujaf-19	126	23	obtained	obtain	VERB
gujaf-19	126	24	from	from	ADP
gujaf-19	126	25	the	the	DET
gujaf-19	126	26	nigerian	nigerian	ADJ
gujaf-19	126	27	stock	stock	NOUN
gujaf-19	126	28	exchange	exchange	PROPN
gujaf-19	126	29	website	website	NOUN
gujaf-19	126	30	4	4	NUM
gujaf-19	126	31	months	month	NOUN
gujaf-19	126	32	after	after	ADP
gujaf-19	126	33	the	the	DET
gujaf-19	126	34	accounting	accounting	NOUN
gujaf-19	126	35	period	period	NOUN
gujaf-19	126	36	.	.	PUNCT
gujaf-19	127	1	earnings	earning	NOUN
gujaf-19	127	2	:	:	PUNCT
gujaf-19	127	3	this	this	PRON
gujaf-19	127	4	is	be	AUX
gujaf-19	127	5	computed	compute	VERB
gujaf-19	127	6	as	as	ADP
gujaf-19	127	7	the	the	DET
gujaf-19	127	8	profit	profit	NOUN
gujaf-19	127	9	after	after	ADP
gujaf-19	127	10	tax	tax	NOUN
gujaf-19	127	11	divided	divide	VERB
gujaf-19	127	12	by	by	ADP
gujaf-19	127	13	the	the	DET
gujaf-19	127	14	weighted	weight	VERB
gujaf-19	127	15	average	average	ADJ
gujaf-19	127	16	number	number	NOUN
gujaf-19	127	17	of	of	ADP
gujaf-19	127	18	shares	share	NOUN
gujaf-19	127	19	at	at	ADP
gujaf-19	127	20	the	the	DET
gujaf-19	127	21	end	end	NOUN
gujaf-19	127	22	of	of	ADP
gujaf-19	127	23	the	the	DET
gujaf-19	127	24	accounting	accounting	NOUN
gujaf-19	127	25	year	year	NOUN
gujaf-19	127	26	.	.	PUNCT
gujaf-19	128	1	book	book	NOUN
gujaf-19	128	2	value	value	NOUN
gujaf-19	128	3	:	:	PUNCT
gujaf-19	128	4	this	this	PRON
gujaf-19	128	5	is	be	AUX
gujaf-19	128	6	measured	measure	VERB
gujaf-19	128	7	as	as	ADP
gujaf-19	128	8	the	the	DET
gujaf-19	128	9	net	net	ADJ
gujaf-19	128	10	value	value	NOUN
gujaf-19	128	11	of	of	ADP
gujaf-19	128	12	equity	equity	NOUN
gujaf-19	128	13	divided	divide	VERB
gujaf-19	128	14	by	by	ADP
gujaf-19	128	15	the	the	DET
gujaf-19	128	16	outstanding	outstanding	ADJ
gujaf-19	128	17	number	number	NOUN
gujaf-19	128	18	of	of	ADP
gujaf-19	128	19	shares	share	NOUN
gujaf-19	128	20	at	at	ADP
gujaf-19	128	21	the	the	DET
gujaf-19	128	22	end	end	NOUN
gujaf-19	128	23	of	of	ADP
gujaf-19	128	24	the	the	DET
gujaf-19	128	25	accounting	accounting	NOUN
gujaf-19	128	26	period	period	NOUN
gujaf-19	128	27	.	.	PUNCT
gujaf-19	129	1	leverage	leverage	NOUN
gujaf-19	129	2	:	:	PUNCT
gujaf-19	129	3	this	this	PRON
gujaf-19	129	4	is	be	AUX
gujaf-19	129	5	obtained	obtain	VERB
gujaf-19	129	6	by	by	ADP
gujaf-19	129	7	diving	diving	ADJ
gujaf-19	129	8	total	total	ADJ
gujaf-19	129	9	liabilities	liability	NOUN
gujaf-19	129	10	by	by	ADP
gujaf-19	129	11	the	the	DET
gujaf-19	129	12	book	book	NOUN
gujaf-19	129	13	value	value	NOUN
gujaf-19	129	14	of	of	ADP
gujaf-19	129	15	equity	equity	NOUN
gujaf-19	129	16	.	.	PUNCT
gujaf-19	130	1	gujaf	gujaf	NOUN
gujaf-19	130	2	:	:	PUNCT
gujaf-19	130	3	gusau	gusau	PROPN
gujaf-19	130	4	journal	journal	NOUN
gujaf-19	130	5	of	of	ADP
gujaf-19	130	6	accounting	accounting	NOUN
gujaf-19	130	7	and	and	CCONJ
gujaf-19	130	8	finance	finance	NOUN
gujaf-19	130	9	,	,	PUNCT
gujaf-19	130	10	vol	vol	NOUN
gujaf-19	130	11	.	.	PUNCT
gujaf-19	131	1	i	i	PRON
gujaf-19	131	2	,	,	PUNCT
gujaf-19	131	3	issue	issue	NOUN
gujaf-19	131	4	1	1	NUM
gujaf-19	131	5	,	,	PUNCT
gujaf-19	131	6	april	april	PROPN
gujaf-19	131	7	,	,	PUNCT
gujaf-19	131	8	2020	2020	NUM
gujaf-19	131	9	issn	issn	VERB
gujaf-19	131	10	2756	2756	NUM
gujaf-19	131	11	-	-	PUNCT
gujaf-19	131	12	665x	665x	NOUN
gujaf-19	131	13	9	9	NUM
gujaf-19	131	14	epslev	epslev	ADJ
gujaf-19	131	15	and	and	CCONJ
gujaf-19	131	16	bvpslev	bvpslev	NOUN
gujaf-19	131	17	:	:	PUNCT
gujaf-19	131	18	are	be	AUX
gujaf-19	131	19	obtained	obtain	VERB
gujaf-19	131	20	by	by	ADP
gujaf-19	131	21	multiplying	multiply	VERB
gujaf-19	131	22	the	the	DET
gujaf-19	131	23	individual	individual	ADJ
gujaf-19	131	24	ivs	ivs	NOUN
gujaf-19	131	25	by	by	ADP
gujaf-19	131	26	leverage	leverage	NOUN
gujaf-19	131	27	4	4	NUM
gujaf-19	131	28	.	.	NOUN
gujaf-19	132	1	result	result	NOUN
gujaf-19	132	2	and	and	CCONJ
gujaf-19	132	3	discussions	discussion	NOUN
gujaf-19	132	4	under	under	ADP
gujaf-19	132	5	this	this	DET
gujaf-19	132	6	section	section	NOUN
gujaf-19	132	7	the	the	DET
gujaf-19	132	8	results	result	NOUN
gujaf-19	132	9	of	of	ADP
gujaf-19	132	10	the	the	DET
gujaf-19	132	11	study	study	NOUN
gujaf-19	132	12	are	be	AUX
gujaf-19	132	13	presented	present	VERB
gujaf-19	132	14	and	and	CCONJ
gujaf-19	132	15	discussed	discuss	VERB
gujaf-19	132	16	,	,	PUNCT
gujaf-19	132	17	from	from	ADP
gujaf-19	132	18	which	which	PRON
gujaf-19	132	19	conclusions	conclusion	NOUN
gujaf-19	132	20	were	be	AUX
gujaf-19	132	21	drawn	draw	VERB
gujaf-19	132	22	.	.	PUNCT
gujaf-19	133	1	it	it	PRON
gujaf-19	133	2	begins	begin	VERB
gujaf-19	133	3	by	by	ADP
gujaf-19	133	4	presenting	present	VERB
gujaf-19	133	5	descriptive	descriptive	ADJ
gujaf-19	133	6	statistics	statistic	NOUN
gujaf-19	133	7	,	,	PUNCT
gujaf-19	133	8	followed	follow	VERB
gujaf-19	133	9	by	by	ADP
gujaf-19	133	10	correlation	correlation	NOUN
gujaf-19	133	11	matrix	matrix	NOUN
gujaf-19	133	12	,	,	PUNCT
gujaf-19	133	13	multicollinearity	multicollinearity	NOUN
gujaf-19	133	14	tests	test	NOUN
gujaf-19	133	15	,	,	PUNCT
gujaf-19	133	16	heteroskedasticity	heteroskedasticity	NOUN
gujaf-19	133	17	test	test	NOUN
gujaf-19	133	18	and	and	CCONJ
gujaf-19	133	19	finally	finally	ADV
gujaf-19	133	20	regression	regression	VERB
gujaf-19	133	21	results	result	NOUN
gujaf-19	133	22	.	.	PUNCT
gujaf-19	134	1	descriptive	descriptive	ADJ
gujaf-19	134	2	statistics	statistic	NOUN
gujaf-19	134	3	the	the	DET
gujaf-19	134	4	descriptive	descriptive	ADJ
gujaf-19	134	5	statistics	statistic	NOUN
gujaf-19	134	6	highlight	highlight	VERB
gujaf-19	134	7	the	the	DET
gujaf-19	134	8	basic	basic	ADJ
gujaf-19	134	9	features	feature	NOUN
gujaf-19	134	10	of	of	ADP
gujaf-19	134	11	all	all	DET
gujaf-19	134	12	the	the	DET
gujaf-19	134	13	regression	regression	NOUN
gujaf-19	134	14	variables	variable	NOUN
gujaf-19	134	15	used	use	VERB
gujaf-19	134	16	in	in	ADP
gujaf-19	134	17	the	the	DET
gujaf-19	134	18	study	study	NOUN
gujaf-19	134	19	:	:	PUNCT
gujaf-19	134	20	the	the	DET
gujaf-19	134	21	dependent	dependent	ADJ
gujaf-19	134	22	,	,	PUNCT
gujaf-19	134	23	independent	independent	ADJ
gujaf-19	134	24	and	and	CCONJ
gujaf-19	134	25	the	the	DET
gujaf-19	134	26	moderating	moderate	VERB
gujaf-19	134	27	variable	variable	NOUN
gujaf-19	134	28	as	as	SCONJ
gujaf-19	134	29	reported	report	VERB
gujaf-19	134	30	in	in	ADP
gujaf-19	134	31	the	the	DET
gujaf-19	134	32	below	below	ADJ
gujaf-19	134	33	table	table	NOUN
gujaf-19	134	34	.	.	PUNCT
gujaf-19	135	1	table	table	NOUN
gujaf-19	135	2	1	1	NUM
gujaf-19	135	3	:	:	PUNCT
gujaf-19	135	4	summary	summary	NOUN
gujaf-19	135	5	of	of	ADP
gujaf-19	135	6	descriptive	descriptive	ADJ
gujaf-19	135	7	statistics	statistic	NOUN
gujaf-19	135	8	variables	variable	NOUN
gujaf-19	135	9	mean	mean	VERB
gujaf-19	135	10	minimum	minimum	ADJ
gujaf-19	135	11	maximum	maximum	ADJ
gujaf-19	135	12	standard	standard	ADJ
gujaf-19	135	13	deviation	deviation	NOUN
gujaf-19	135	14	mps	mp	NOUN
gujaf-19	135	15	97.61	97.61	NUM
gujaf-19	135	16	4.58	4.58	NUM
gujaf-19	135	17	300	300	NUM
gujaf-19	135	18	96.10	96.10	NUM
gujaf-19	135	19	eps	eps	PROPN
gujaf-19	135	20	7.94	7.94	NUM
gujaf-19	135	21	-15.97	-15.97	PROPN
gujaf-19	135	22	43.58	43.58	NUM
gujaf-19	135	23	11.81	11.81	NUM
gujaf-19	135	24	bps	bps	NOUN
gujaf-19	135	25	36.25	36.25	NUM
gujaf-19	135	26	1.02	1.02	NUM
gujaf-19	135	27	87.26	87.26	NUM
gujaf-19	135	28	27.48	27.48	NUM
gujaf-19	135	29	lev	lev	NOUN
gujaf-19	135	30	3.81	3.81	NUM
gujaf-19	135	31	1.48	1.48	NUM
gujaf-19	135	32	8.82	8.82	NUM
gujaf-19	135	33	1.52	1.52	NUM
gujaf-19	135	34	source	source	NOUN
gujaf-19	135	35	:	:	PUNCT
gujaf-19	135	36	output	output	NOUN
gujaf-19	135	37	of	of	ADP
gujaf-19	135	38	stata	stata	NOUN
gujaf-19	135	39	,	,	PUNCT
gujaf-19	135	40	2020	2020	NUM
gujaf-19	135	41	from	from	ADP
gujaf-19	135	42	table	table	NOUN
gujaf-19	135	43	1	1	NUM
gujaf-19	135	44	,	,	PUNCT
gujaf-19	135	45	the	the	DET
gujaf-19	135	46	mean	mean	ADJ
gujaf-19	135	47	value	value	NOUN
gujaf-19	135	48	of	of	ADP
gujaf-19	135	49	mps	mps	PROPN
gujaf-19	135	50	is	be	AUX
gujaf-19	135	51	97.61	97.61	NUM
gujaf-19	135	52	,	,	PUNCT
gujaf-19	135	53	this	this	PRON
gujaf-19	135	54	means	mean	VERB
gujaf-19	135	55	on	on	ADP
gujaf-19	135	56	average	average	ADJ
gujaf-19	135	57	the	the	DET
gujaf-19	135	58	share	share	NOUN
gujaf-19	135	59	prices	price	NOUN
gujaf-19	135	60	of	of	ADP
gujaf-19	135	61	listed	list	VERB
gujaf-19	135	62	oil	oil	NOUN
gujaf-19	135	63	and	and	CCONJ
gujaf-19	135	64	gas	gas	NOUN
gujaf-19	135	65	firms	firm	NOUN
gujaf-19	135	66	in	in	ADP
gujaf-19	135	67	nigerian	nigerian	PROPN
gujaf-19	135	68	between	between	ADP
gujaf-19	135	69	2011	2011	NUM
gujaf-19	135	70	and	and	CCONJ
gujaf-19	135	71	2018	2018	NUM
gujaf-19	135	72	stand	stand	VERB
gujaf-19	135	73	at	at	ADP
gujaf-19	135	74	97.61	97.61	NUM
gujaf-19	135	75	.	.	PUNCT
gujaf-19	136	1	the	the	DET
gujaf-19	136	2	minimum	minimum	ADJ
gujaf-19	136	3	value	value	NOUN
gujaf-19	136	4	of	of	ADP
gujaf-19	136	5	4.58	4.58	NUM
gujaf-19	136	6	and	and	CCONJ
gujaf-19	136	7	maximum	maximum	NOUN
gujaf-19	136	8	of	of	ADP
gujaf-19	136	9	300	300	NUM
gujaf-19	136	10	means	mean	NOUN
gujaf-19	136	11	within	within	ADP
gujaf-19	136	12	the	the	DET
gujaf-19	136	13	period	period	NOUN
gujaf-19	136	14	of	of	ADP
gujaf-19	136	15	the	the	DET
gujaf-19	136	16	study	study	NOUN
gujaf-19	136	17	among	among	ADP
gujaf-19	136	18	the	the	DET
gujaf-19	136	19	firms	firm	NOUN
gujaf-19	136	20	,	,	PUNCT
gujaf-19	136	21	the	the	DET
gujaf-19	136	22	minimum	minimum	ADJ
gujaf-19	136	23	share	share	NOUN
gujaf-19	136	24	price	price	NOUN
gujaf-19	136	25	was	be	AUX
gujaf-19	136	26	4.58	4.58	NUM
gujaf-19	136	27	and	and	CCONJ
gujaf-19	136	28	maximum	maximum	NOUN
gujaf-19	136	29	was	be	AUX
gujaf-19	136	30	300	300	NUM
gujaf-19	136	31	,	,	PUNCT
gujaf-19	136	32	and	and	CCONJ
gujaf-19	136	33	standard	standard	ADJ
gujaf-19	136	34	deviation	deviation	NOUN
gujaf-19	136	35	of	of	ADP
gujaf-19	136	36	85.40	85.40	NUM
gujaf-19	136	37	shows	show	VERB
gujaf-19	136	38	that	that	SCONJ
gujaf-19	136	39	most	most	ADJ
gujaf-19	136	40	market	market	NOUN
gujaf-19	136	41	share	share	NOUN
gujaf-19	136	42	prices	price	NOUN
gujaf-19	136	43	in	in	ADP
gujaf-19	136	44	the	the	DET
gujaf-19	136	45	nigerian	nigerian	ADJ
gujaf-19	136	46	listed	list	VERB
gujaf-19	136	47	oil	oil	NOUN
gujaf-19	136	48	and	and	CCONJ
gujaf-19	136	49	gas	gas	NOUN
gujaf-19	136	50	companies	company	NOUN
gujaf-19	136	51	are	be	AUX
gujaf-19	136	52	above	above	ADP
gujaf-19	136	53	average	average	ADJ
gujaf-19	136	54	.	.	PUNCT
gujaf-19	137	1	the	the	DET
gujaf-19	137	2	table	table	NOUN
gujaf-19	137	3	also	also	ADV
gujaf-19	137	4	shows	show	VERB
gujaf-19	137	5	the	the	DET
gujaf-19	137	6	mean	mean	ADJ
gujaf-19	137	7	value	value	NOUN
gujaf-19	137	8	of	of	ADP
gujaf-19	137	9	eps	eps	PROPN
gujaf-19	137	10	was	be	AUX
gujaf-19	137	11	7.94	7.94	NUM
gujaf-19	137	12	,	,	PUNCT
gujaf-19	137	13	minimum	minimum	NOUN
gujaf-19	137	14	of	of	ADP
gujaf-19	137	15	-15.97	-15.97	PROPN
gujaf-19	137	16	shows	show	VERB
gujaf-19	137	17	the	the	DET
gujaf-19	137	18	highest	high	ADJ
gujaf-19	137	19	loss	loss	NOUN
gujaf-19	137	20	per	per	ADP
gujaf-19	137	21	share	share	NOUN
gujaf-19	137	22	within	within	ADP
gujaf-19	137	23	the	the	DET
gujaf-19	137	24	period	period	NOUN
gujaf-19	137	25	of	of	ADP
gujaf-19	137	26	the	the	DET
gujaf-19	137	27	study	study	NOUN
gujaf-19	137	28	;	;	PUNCT
gujaf-19	137	29	the	the	DET
gujaf-19	137	30	maximum	maximum	NOUN
gujaf-19	137	31	of	of	ADP
gujaf-19	137	32	43.58	43.58	NUM
gujaf-19	137	33	shows	show	VERB
gujaf-19	137	34	the	the	DET
gujaf-19	137	35	highest	high	ADJ
gujaf-19	137	36	earnings	earning	NOUN
gujaf-19	137	37	per	per	ADP
gujaf-19	137	38	share	share	NOUN
gujaf-19	137	39	within	within	ADP
gujaf-19	137	40	the	the	DET
gujaf-19	137	41	period	period	NOUN
gujaf-19	137	42	of	of	ADP
gujaf-19	137	43	the	the	DET
gujaf-19	137	44	study	study	NOUN
gujaf-19	137	45	.	.	PUNCT
gujaf-19	138	1	the	the	DET
gujaf-19	138	2	standard	standard	ADJ
gujaf-19	138	3	deviation	deviation	NOUN
gujaf-19	138	4	of	of	ADP
gujaf-19	138	5	9.34	9.34	NUM
gujaf-19	138	6	;	;	PUNCT
gujaf-19	138	7	signifies	signify	VERB
gujaf-19	138	8	that	that	SCONJ
gujaf-19	138	9	earnings	earning	NOUN
gujaf-19	138	10	per	per	ADP
gujaf-19	138	11	share	share	NOUN
gujaf-19	138	12	of	of	ADP
gujaf-19	138	13	most	most	ADJ
gujaf-19	138	14	of	of	ADP
gujaf-19	138	15	the	the	DET
gujaf-19	138	16	listed	list	VERB
gujaf-19	138	17	companies	company	NOUN
gujaf-19	138	18	were	be	AUX
gujaf-19	138	19	above	above	ADP
gujaf-19	138	20	average	average	ADJ
gujaf-19	138	21	.	.	PUNCT
gujaf-19	139	1	the	the	DET
gujaf-19	139	2	table	table	NOUN
gujaf-19	139	3	also	also	ADV
gujaf-19	139	4	shows	show	VERB
gujaf-19	139	5	the	the	DET
gujaf-19	139	6	average	average	ADJ
gujaf-19	139	7	value	value	NOUN
gujaf-19	139	8	of	of	ADP
gujaf-19	139	9	bps	bps	NOUN
gujaf-19	139	10	was	be	AUX
gujaf-19	139	11	36.25	36.25	NUM
gujaf-19	139	12	,	,	PUNCT
gujaf-19	139	13	the	the	DET
gujaf-19	139	14	minimum	minimum	ADJ
gujaf-19	139	15	value	value	NOUN
gujaf-19	139	16	of	of	ADP
gujaf-19	139	17	bps	bps	NOUN
gujaf-19	139	18	was	be	AUX
gujaf-19	139	19	1.02	1.02	NUM
gujaf-19	139	20	while	while	SCONJ
gujaf-19	139	21	the	the	DET
gujaf-19	139	22	maximum	maximum	NOUN
gujaf-19	139	23	was	be	AUX
gujaf-19	139	24	87.26	87.26	NUM
gujaf-19	139	25	.	.	PUNCT
gujaf-19	140	1	the	the	DET
gujaf-19	140	2	standard	standard	ADJ
gujaf-19	140	3	deviation	deviation	NOUN
gujaf-19	140	4	of	of	ADP
gujaf-19	140	5	27.48	27.48	NUM
gujaf-19	140	6	shows	show	VERB
gujaf-19	140	7	the	the	DET
gujaf-19	140	8	dispersion	dispersion	NOUN
gujaf-19	140	9	of	of	ADP
gujaf-19	140	10	the	the	DET
gujaf-19	140	11	data	datum	NOUN
gujaf-19	140	12	from	from	ADP
gujaf-19	140	13	the	the	DET
gujaf-19	140	14	mean	mean	NOUN
gujaf-19	140	15	to	to	PART
gujaf-19	140	16	be	be	AUX
gujaf-19	140	17	above	above	ADP
gujaf-19	140	18	average	average	ADJ
gujaf-19	140	19	.	.	PUNCT
gujaf-19	141	1	as	as	SCONJ
gujaf-19	141	2	can	can	AUX
gujaf-19	141	3	also	also	ADV
gujaf-19	141	4	be	be	AUX
gujaf-19	141	5	gujaf	gujaf	NOUN
gujaf-19	141	6	:	:	PUNCT
gujaf-19	141	7	gusau	gusau	PROPN
gujaf-19	141	8	journal	journal	NOUN
gujaf-19	141	9	of	of	ADP
gujaf-19	141	10	accounting	accounting	NOUN
gujaf-19	141	11	and	and	CCONJ
gujaf-19	141	12	finance	finance	NOUN
gujaf-19	141	13	,	,	PUNCT
gujaf-19	141	14	vol	vol	NOUN
gujaf-19	141	15	.	.	PUNCT
gujaf-19	142	1	i	i	PRON
gujaf-19	142	2	,	,	PUNCT
gujaf-19	142	3	issue	issue	NOUN
gujaf-19	142	4	1	1	NUM
gujaf-19	142	5	,	,	PUNCT
gujaf-19	142	6	april	april	PROPN
gujaf-19	142	7	,	,	PUNCT
gujaf-19	142	8	2020	2020	NUM
gujaf-19	142	9	issn	issn	VERB
gujaf-19	142	10	2756	2756	NUM
gujaf-19	142	11	-	-	PUNCT
gujaf-19	142	12	665x	665x	NOUN
gujaf-19	142	13	10	10	NUM
gujaf-19	142	14	observed	observe	VERB
gujaf-19	142	15	,	,	PUNCT
gujaf-19	142	16	the	the	DET
gujaf-19	142	17	mean	mean	ADJ
gujaf-19	142	18	value	value	NOUN
gujaf-19	142	19	of	of	ADP
gujaf-19	142	20	lev	lev	NOUN
gujaf-19	142	21	is	be	AUX
gujaf-19	142	22	3.81	3.81	NUM
gujaf-19	142	23	,	,	PUNCT
gujaf-19	142	24	minimum	minimum	ADJ
gujaf-19	142	25	value	value	NOUN
gujaf-19	142	26	stands	stand	VERB
gujaf-19	142	27	at	at	ADP
gujaf-19	142	28	1.48	1.48	NUM
gujaf-19	142	29	,	,	PUNCT
gujaf-19	142	30	while	while	SCONJ
gujaf-19	142	31	maximum	maximum	ADJ
gujaf-19	142	32	value	value	NOUN
gujaf-19	142	33	was	be	AUX
gujaf-19	142	34	8.82	8.82	NUM
gujaf-19	142	35	and	and	CCONJ
gujaf-19	142	36	standard	standard	ADJ
gujaf-19	142	37	deviation	deviation	NOUN
gujaf-19	142	38	of	of	ADP
gujaf-19	142	39	1.52	1.52	NUM
gujaf-19	142	40	signifies	signifie	NOUN
gujaf-19	142	41	that	that	SCONJ
gujaf-19	142	42	most	most	ADJ
gujaf-19	142	43	of	of	ADP
gujaf-19	142	44	the	the	DET
gujaf-19	142	45	companies	company	NOUN
gujaf-19	142	46	are	be	AUX
gujaf-19	142	47	above	above	ADP
gujaf-19	142	48	average	average	ADJ
gujaf-19	142	49	in	in	ADP
gujaf-19	142	50	size	size	NOUN
gujaf-19	142	51	.	.	PUNCT
gujaf-19	143	1	correlation	correlation	NOUN
gujaf-19	143	2	matrix	matrix	NOUN
gujaf-19	143	3	the	the	DET
gujaf-19	143	4	correlation	correlation	NOUN
gujaf-19	143	5	matrix	matrix	NOUN
gujaf-19	143	6	table	table	NOUN
gujaf-19	143	7	shows	show	VERB
gujaf-19	143	8	the	the	DET
gujaf-19	143	9	relationship	relationship	NOUN
gujaf-19	143	10	between	between	ADP
gujaf-19	143	11	all	all	DET
gujaf-19	143	12	explanatory	explanatory	ADJ
gujaf-19	143	13	variables	variable	NOUN
gujaf-19	143	14	individually	individually	ADV
gujaf-19	143	15	with	with	ADP
gujaf-19	143	16	explained	explain	VERB
gujaf-19	143	17	variable	variable	NOUN
gujaf-19	143	18	and	and	CCONJ
gujaf-19	143	19	the	the	DET
gujaf-19	143	20	relationships	relationship	NOUN
gujaf-19	143	21	among	among	ADP
gujaf-19	143	22	the	the	DET
gujaf-19	143	23	independent	independent	ADJ
gujaf-19	143	24	variables	variable	NOUN
gujaf-19	143	25	themselves	themselves	PRON
gujaf-19	143	26	.	.	PUNCT
gujaf-19	144	1	table	table	NOUN
gujaf-19	144	2	2	2	NUM
gujaf-19	144	3	:	:	PUNCT
gujaf-19	144	4	correlation	correlation	NOUN
gujaf-19	144	5	matrix	matrix	NOUN
gujaf-19	144	6	mps	mps	PROPN
gujaf-19	144	7	eps	eps	PROPN
gujaf-19	144	8	bps	bps	PROPN
gujaf-19	144	9	lev	lev	NOUN
gujaf-19	144	10	mps	mps	PROPN
gujaf-19	144	11	1.0000	1.0000	NUM
gujaf-19	144	12	eps	eps	PROPN
gujaf-19	144	13	0.4500	0.4500	NUM
gujaf-19	144	14	1.0000	1.0000	NUM
gujaf-19	144	15	bps	bps	NOUN
gujaf-19	144	16	0.3156	0.3156	NUM
gujaf-19	144	17	0.4573	0.4573	NUM
gujaf-19	144	18	1.0000	1.0000	NUM
gujaf-19	144	19	lev	lev	NOUN
gujaf-19	144	20	0.3102	0.3102	NUM
gujaf-19	144	21	0.4638	0.4638	NUM
gujaf-19	144	22	0.2635	0.2635	NUM
gujaf-19	144	23	1.0000	1.0000	NUM
gujaf-19	144	24	source	source	NOUN
gujaf-19	144	25	:	:	PUNCT
gujaf-19	144	26	output	output	NOUN
gujaf-19	144	27	of	of	ADP
gujaf-19	144	28	stata	stata	NOUN
gujaf-19	144	29	,	,	PUNCT
gujaf-19	144	30	2020	2020	NUM
gujaf-19	144	31	table	table	NOUN
gujaf-19	144	32	2	2	NUM
gujaf-19	144	33	shows	show	VERB
gujaf-19	144	34	the	the	DET
gujaf-19	144	35	correlation	correlation	NOUN
gujaf-19	144	36	matrix	matrix	NOUN
gujaf-19	144	37	with	with	ADP
gujaf-19	144	38	the	the	DET
gujaf-19	144	39	correlation	correlation	NOUN
gujaf-19	144	40	coefficient	coefficient	NOUN
gujaf-19	144	41	between	between	ADP
gujaf-19	144	42	all	all	DET
gujaf-19	144	43	pairs	pair	NOUN
gujaf-19	144	44	of	of	ADP
gujaf-19	144	45	variables	variable	NOUN
gujaf-19	144	46	.	.	PUNCT
gujaf-19	145	1	checking	check	VERB
gujaf-19	145	2	the	the	DET
gujaf-19	145	3	pattern	pattern	NOUN
gujaf-19	145	4	of	of	ADP
gujaf-19	145	5	relationships	relationship	NOUN
gujaf-19	145	6	between	between	ADP
gujaf-19	145	7	dependent	dependent	ADJ
gujaf-19	145	8	and	and	CCONJ
gujaf-19	145	9	independent	independent	ADJ
gujaf-19	145	10	variables	variable	NOUN
gujaf-19	145	11	,	,	PUNCT
gujaf-19	145	12	it	it	PRON
gujaf-19	145	13	is	be	AUX
gujaf-19	145	14	observed	observe	VERB
gujaf-19	145	15	that	that	SCONJ
gujaf-19	145	16	eps	eps	PROPN
gujaf-19	145	17	is	be	AUX
gujaf-19	145	18	45	45	NUM
gujaf-19	145	19	%	%	NOUN
gujaf-19	145	20	positively	positively	ADV
gujaf-19	145	21	related	relate	VERB
gujaf-19	145	22	with	with	ADP
gujaf-19	145	23	market	market	NOUN
gujaf-19	145	24	share	share	NOUN
gujaf-19	145	25	prices	price	NOUN
gujaf-19	145	26	of	of	ADP
gujaf-19	145	27	listed	list	VERB
gujaf-19	145	28	oil	oil	NOUN
gujaf-19	145	29	and	and	CCONJ
gujaf-19	145	30	gas	gas	NOUN
gujaf-19	145	31	firms	firm	NOUN
gujaf-19	145	32	in	in	ADP
gujaf-19	145	33	nigeria	nigeria	PROPN
gujaf-19	145	34	,	,	PUNCT
gujaf-19	145	35	while	while	SCONJ
gujaf-19	145	36	a	a	DET
gujaf-19	145	37	positive	positive	ADJ
gujaf-19	145	38	correlation	correlation	NOUN
gujaf-19	145	39	of	of	ADP
gujaf-19	145	40	bps	bps	NOUN
gujaf-19	145	41	and	and	CCONJ
gujaf-19	145	42	market	market	NOUN
gujaf-19	145	43	share	share	NOUN
gujaf-19	145	44	prices	price	NOUN
gujaf-19	145	45	to	to	ADP
gujaf-19	145	46	the	the	DET
gujaf-19	145	47	turn	turn	NOUN
gujaf-19	145	48	of	of	ADP
gujaf-19	145	49	32	32	NUM
gujaf-19	145	50	%	%	NOUN
gujaf-19	145	51	.	.	PUNCT
gujaf-19	146	1	finally	finally	ADV
gujaf-19	146	2	,	,	PUNCT
gujaf-19	146	3	leverage	leverage	NOUN
gujaf-19	146	4	has	have	VERB
gujaf-19	146	5	a	a	DET
gujaf-19	146	6	positive	positive	ADJ
gujaf-19	146	7	relationship	relationship	NOUN
gujaf-19	146	8	with	with	ADP
gujaf-19	146	9	msp	msp	PROPN
gujaf-19	146	10	at	at	ADP
gujaf-19	146	11	31	31	NUM
gujaf-19	146	12	%	%	NOUN
gujaf-19	146	13	.	.	PUNCT
gujaf-19	147	1	from	from	ADP
gujaf-19	147	2	the	the	DET
gujaf-19	147	3	above	above	ADJ
gujaf-19	147	4	table	table	NOUN
gujaf-19	147	5	the	the	DET
gujaf-19	147	6	correlation	correlation	NOUN
gujaf-19	147	7	between	between	ADP
gujaf-19	147	8	the	the	DET
gujaf-19	147	9	independent	independent	ADJ
gujaf-19	147	10	variables	variable	NOUN
gujaf-19	147	11	and	and	CCONJ
gujaf-19	147	12	the	the	DET
gujaf-19	147	13	dependent	dependent	ADJ
gujaf-19	147	14	variables	variable	NOUN
gujaf-19	147	15	all	all	PRON
gujaf-19	147	16	have	have	VERB
gujaf-19	147	17	values	value	NOUN
gujaf-19	147	18	less	less	ADJ
gujaf-19	147	19	than	than	ADP
gujaf-19	147	20	0.8	0.8	NUM
gujaf-19	147	21	which	which	PRON
gujaf-19	147	22	shows	show	VERB
gujaf-19	147	23	the	the	DET
gujaf-19	147	24	unlikelihood	unlikelihood	NOUN
gujaf-19	147	25	of	of	ADP
gujaf-19	147	26	multicollinearity	multicollinearity	NOUN
gujaf-19	147	27	.	.	PUNCT
gujaf-19	148	1	however	however	ADV
gujaf-19	148	2	,	,	PUNCT
gujaf-19	148	3	it	it	PRON
gujaf-19	148	4	can	can	AUX
gujaf-19	148	5	not	not	PART
gujaf-19	148	6	be	be	AUX
gujaf-19	148	7	concluded	conclude	VERB
gujaf-19	148	8	except	except	SCONJ
gujaf-19	148	9	a	a	DET
gujaf-19	148	10	multicollinearity	multicollinearity	NOUN
gujaf-19	148	11	test	test	NOUN
gujaf-19	148	12	is	be	AUX
gujaf-19	148	13	conducted	conduct	VERB
gujaf-19	148	14	.	.	PUNCT
gujaf-19	149	1	gujarati	gujarati	PROPN
gujaf-19	149	2	(	(	PUNCT
gujaf-19	149	3	2004	2004	NUM
gujaf-19	149	4	)	)	PUNCT
gujaf-19	149	5	states	state	VERB
gujaf-19	149	6	that	that	SCONJ
gujaf-19	149	7	a	a	DET
gujaf-19	149	8	correlation	correlation	NOUN
gujaf-19	149	9	of	of	ADP
gujaf-19	149	10	greater	great	ADJ
gujaf-19	149	11	than	than	ADP
gujaf-19	149	12	0.8	0.8	NUM
gujaf-19	149	13	may	may	AUX
gujaf-19	149	14	amount	amount	VERB
gujaf-19	149	15	to	to	ADP
gujaf-19	149	16	multicollinearity	multicollinearity	NOUN
gujaf-19	149	17	however	however	ADV
gujaf-19	149	18	it	it	PRON
gujaf-19	149	19	can	can	AUX
gujaf-19	149	20	not	not	PART
gujaf-19	149	21	be	be	AUX
gujaf-19	149	22	confirmed	confirm	VERB
gujaf-19	149	23	until	until	SCONJ
gujaf-19	149	24	multicollinearity	multicollinearity	NOUN
gujaf-19	149	25	test	test	NOUN
gujaf-19	149	26	is	be	AUX
gujaf-19	149	27	conducted	conduct	VERB
gujaf-19	149	28	.	.	PUNCT
gujaf-19	150	1	to	to	PART
gujaf-19	150	2	test	test	VERB
gujaf-19	150	3	for	for	ADP
gujaf-19	150	4	multicollinearity	multicollinearity	NOUN
gujaf-19	150	5	,	,	PUNCT
gujaf-19	150	6	variance	variance	NOUN
gujaf-19	150	7	inflation	inflation	NOUN
gujaf-19	150	8	factors	factor	NOUN
gujaf-19	150	9	(	(	PUNCT
gujaf-19	150	10	vif	vif	NOUN
gujaf-19	150	11	)	)	PUNCT
gujaf-19	150	12	and	and	CCONJ
gujaf-19	150	13	tolerance	tolerance	NOUN
gujaf-19	150	14	tests	test	NOUN
gujaf-19	150	15	were	be	AUX
gujaf-19	150	16	carried	carry	VERB
gujaf-19	150	17	out	out	ADP
gujaf-19	150	18	.	.	PUNCT
gujaf-19	151	1	the	the	DET
gujaf-19	151	2	results	result	NOUN
gujaf-19	151	3	are	be	AUX
gujaf-19	151	4	presented	present	VERB
gujaf-19	151	5	below	below	ADP
gujaf-19	151	6	.	.	PUNCT
gujaf-19	152	1	table	table	NOUN
gujaf-19	152	2	3	3	NUM
gujaf-19	152	3	:	:	PUNCT
gujaf-19	152	4	multicollinearity	multicollinearity	NOUN
gujaf-19	152	5	test	test	NOUN
gujaf-19	152	6	variable	variable	NOUN
gujaf-19	152	7	vif	vif	NOUN
gujaf-19	152	8	1	1	NUM
gujaf-19	152	9	/	/	SYM
gujaf-19	152	10	vif	vif	PROPN
gujaf-19	152	11	eps	eps	ADP
gujaf-19	152	12	4.16	4.16	NUM
gujaf-19	152	13	0.2402	0.2402	NUM
gujaf-19	152	14	bps	bps	NOUN
gujaf-19	152	15	3.72	3.72	NUM
gujaf-19	152	16	0.2688	0.2688	NUM
gujaf-19	152	17	lev	lev	NOUN
gujaf-19	152	18	1.86	1.86	NUM
gujaf-19	152	19	0.5366	0.5366	NUM
gujaf-19	152	20	mean	mean	NOUN
gujaf-19	152	21	vif	vif	NOUN
gujaf-19	152	22	3.25	3.25	NUM
gujaf-19	152	23	gujaf	gujaf	NOUN
gujaf-19	152	24	:	:	PUNCT
gujaf-19	152	25	gusau	gusau	PROPN
gujaf-19	152	26	journal	journal	NOUN
gujaf-19	152	27	of	of	ADP
gujaf-19	152	28	accounting	accounting	NOUN
gujaf-19	152	29	and	and	CCONJ
gujaf-19	152	30	finance	finance	NOUN
gujaf-19	152	31	,	,	PUNCT
gujaf-19	152	32	vol	vol	NOUN
gujaf-19	152	33	.	.	PUNCT
gujaf-19	153	1	i	i	PRON
gujaf-19	153	2	,	,	PUNCT
gujaf-19	153	3	issue	issue	NOUN
gujaf-19	153	4	1	1	NUM
gujaf-19	153	5	,	,	PUNCT
gujaf-19	153	6	april	april	PROPN
gujaf-19	153	7	,	,	PUNCT
gujaf-19	153	8	2020	2020	NUM
gujaf-19	153	9	issn	issn	VERB
gujaf-19	153	10	2756	2756	NUM
gujaf-19	153	11	-	-	PUNCT
gujaf-19	153	12	665x	665x	NOUN
gujaf-19	153	13	11	11	NUM
gujaf-19	153	14	source	source	NOUN
gujaf-19	153	15	:	:	PUNCT
gujaf-19	153	16	output	output	NOUN
gujaf-19	153	17	stata	stata	NOUN
gujaf-19	153	18	,	,	PUNCT
gujaf-19	153	19	2020	2020	NUM
gujaf-19	153	20	from	from	ADP
gujaf-19	153	21	the	the	DET
gujaf-19	153	22	table	table	NOUN
gujaf-19	153	23	3	3	NUM
gujaf-19	153	24	above	above	ADV
gujaf-19	153	25	,	,	PUNCT
gujaf-19	153	26	the	the	DET
gujaf-19	153	27	tolerance	tolerance	NOUN
gujaf-19	153	28	value	value	NOUN
gujaf-19	153	29	(	(	PUNCT
gujaf-19	153	30	1	1	NUM
gujaf-19	153	31	/	/	SYM
gujaf-19	153	32	vif	vif	NOUN
gujaf-19	153	33	)	)	PUNCT
gujaf-19	153	34	of	of	ADP
gujaf-19	153	35	the	the	DET
gujaf-19	153	36	individual	individual	ADJ
gujaf-19	153	37	variables	variable	NOUN
gujaf-19	153	38	are	be	AUX
gujaf-19	153	39	all	all	ADV
gujaf-19	153	40	greater	great	ADJ
gujaf-19	153	41	than	than	ADP
gujaf-19	153	42	10	10	NUM
gujaf-19	153	43	%	%	NOUN
gujaf-19	153	44	and	and	CCONJ
gujaf-19	153	45	less	less	ADJ
gujaf-19	153	46	than	than	ADP
gujaf-19	153	47	1	1	NUM
gujaf-19	153	48	.	.	PUNCT
gujaf-19	154	1	so	so	ADV
gujaf-19	154	2	also	also	ADV
gujaf-19	154	3	,	,	PUNCT
gujaf-19	154	4	the	the	DET
gujaf-19	154	5	highest	high	ADJ
gujaf-19	154	6	value	value	NOUN
gujaf-19	154	7	of	of	ADP
gujaf-19	154	8	vifs	vifs	PROPN
gujaf-19	154	9	is	be	AUX
gujaf-19	154	10	4.16	4.16	NUM
gujaf-19	154	11	(	(	PUNCT
gujaf-19	154	12	less	less	ADJ
gujaf-19	154	13	than	than	ADP
gujaf-19	154	14	10	10	NUM
gujaf-19	154	15	)	)	PUNCT
gujaf-19	154	16	,	,	PUNCT
gujaf-19	154	17	confirm	confirm	VERB
gujaf-19	154	18	the	the	DET
gujaf-19	154	19	absence	absence	NOUN
gujaf-19	154	20	of	of	ADP
gujaf-19	154	21	multicollinearity	multicollinearity	NOUN
gujaf-19	154	22	among	among	ADP
gujaf-19	154	23	the	the	DET
gujaf-19	154	24	variables	variable	NOUN
gujaf-19	154	25	(	(	PUNCT
gujaf-19	154	26	gujarati	gujarati	PROPN
gujaf-19	154	27	,	,	PUNCT
gujaf-19	154	28	2004	2004	NUM
gujaf-19	154	29	)	)	PUNCT
gujaf-19	154	30	.	.	PUNCT
gujaf-19	155	1	to	to	PART
gujaf-19	155	2	test	test	VERB
gujaf-19	155	3	for	for	ADP
gujaf-19	155	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-19	155	5	,	,	PUNCT
gujaf-19	155	6	the	the	DET
gujaf-19	155	7	study	study	NOUN
gujaf-19	155	8	employs	employ	VERB
gujaf-19	155	9	breusch	breusch	NOUN
gujaf-19	155	10	-	-	PUNCT
gujaf-19	155	11	pagan	pagan	ADJ
gujaf-19	155	12	/	/	SYM
gujaf-19	155	13	cook	cook	NOUN
gujaf-19	155	14	-	-	PUNCT
gujaf-19	155	15	weisberg	weisberg	PROPN
gujaf-19	155	16	test	test	NOUN
gujaf-19	155	17	.	.	PUNCT
gujaf-19	156	1	the	the	DET
gujaf-19	156	2	test	test	NOUN
gujaf-19	156	3	shows	show	VERB
gujaf-19	156	4	a	a	DET
gujaf-19	156	5	chi2	chi2	NOUN
gujaf-19	156	6	value	value	NOUN
gujaf-19	156	7	of	of	ADP
gujaf-19	156	8	1.18	1.18	NUM
gujaf-19	156	9	and	and	CCONJ
gujaf-19	156	10	the	the	DET
gujaf-19	156	11	prob	prob	PROPN
gujaf-19	156	12	>	>	X
gujaf-19	156	13	chi2	chi2	PROPN
gujaf-19	156	14	of	of	ADP
gujaf-19	156	15	0.2768	0.2768	NUM
gujaf-19	156	16	(	(	PUNCT
gujaf-19	156	17	insignificant	insignificant	ADJ
gujaf-19	156	18	)	)	PUNCT
gujaf-19	156	19	.	.	PUNCT
gujaf-19	157	1	this	this	PRON
gujaf-19	157	2	indicates	indicate	VERB
gujaf-19	157	3	the	the	DET
gujaf-19	157	4	absence	absence	NOUN
gujaf-19	157	5	of	of	ADP
gujaf-19	157	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-19	157	7	.	.	PUNCT
gujaf-19	158	1	table	table	NOUN
gujaf-19	158	2	4	4	NUM
gujaf-19	158	3	:	:	PUNCT
gujaf-19	158	4	regression	regression	NOUN
gujaf-19	158	5	result	result	NOUN
gujaf-19	158	6	variables	variable	NOUN
gujaf-19	158	7	coefficient	coefficient	VERB
gujaf-19	158	8	zvalue	zvalue	PROPN
gujaf-19	158	9	p>(z	p>(z	PROPN
gujaf-19	158	10	)	)	PUNCT
gujaf-19	158	11	eps	ep	VERB
gujaf-19	158	12	0.220115	0.220115	NUM
gujaf-19	158	13	1.12	1.12	NUM
gujaf-19	158	14	0.064	0.064	NUM
gujaf-19	158	15	bps	bps	NOUN
gujaf-19	158	16	0.212254	0.212254	NUM
gujaf-19	158	17	-0.19	-0.19	NOUN
gujaf-19	158	18	0.147	0.147	NUM
gujaf-19	158	19	lev	lev	NOUN
gujaf-19	158	20	0.9315155	0.9315155	NUM
gujaf-19	158	21	1.75	1.75	NUM
gujaf-19	158	22	0.085	0.085	NUM
gujaf-19	158	23	epslev	epslev	PROPN
gujaf-19	158	24	1.759971	1.759971	NUM
gujaf-19	158	25	2.71	2.71	NUM
gujaf-19	158	26	0.009	0.009	NUM
gujaf-19	158	27	bpslev	bpslev	NOUN
gujaf-19	158	28	11.42192	11.42192	NUM
gujaf-19	158	29	2.60	2.60	NUM
gujaf-19	158	30	0.014	0.014	NUM
gujaf-19	158	31	constant	constant	ADJ
gujaf-19	158	32	0.6853939	0.6853939	NUM
gujaf-19	158	33	4.80	4.80	NUM
gujaf-19	158	34	0.000	0.000	NUM
gujaf-19	158	35	r.	r.	NOUN
gujaf-19	158	36	squared	square	VERB
gujaf-19	158	37	0.3508	0.3508	NUM
gujaf-19	158	38	fstatistics	fstatistic	NOUN
gujaf-19	158	39	4.69	4.69	NUM
gujaf-19	158	40	f	f	NOUN
gujaf-19	158	41	-	-	PUNCT
gujaf-19	158	42	sig	sig	ADJ
gujaf-19	158	43	0.0050	0.0050	NUM
gujaf-19	158	44	source	source	NOUN
gujaf-19	158	45	:	:	PUNCT
gujaf-19	158	46	output	output	NOUN
gujaf-19	158	47	of	of	ADP
gujaf-19	158	48	stata	stata	NOUN
gujaf-19	158	49	,	,	PUNCT
gujaf-19	158	50	2020	2020	NUM
gujaf-19	159	1	having	having	AUX
gujaf-19	159	2	run	run	VERB
gujaf-19	159	3	the	the	DET
gujaf-19	159	4	fixed	fixed	ADJ
gujaf-19	159	5	effect	effect	NOUN
gujaf-19	159	6	and	and	CCONJ
gujaf-19	159	7	random	random	ADJ
gujaf-19	159	8	effect	effect	NOUN
gujaf-19	159	9	regressions	regression	NOUN
gujaf-19	159	10	,	,	PUNCT
gujaf-19	159	11	hausman	hausman	ADJ
gujaf-19	159	12	test	test	NOUN
gujaf-19	159	13	for	for	ADP
gujaf-19	159	14	fixed	fix	VERB
gujaf-19	159	15	effect	effect	NOUN
gujaf-19	159	16	was	be	AUX
gujaf-19	159	17	conducted	conduct	VERB
gujaf-19	159	18	and	and	CCONJ
gujaf-19	159	19	the	the	DET
gujaf-19	159	20	probability	probability	NOUN
gujaf-19	159	21	of	of	ADP
gujaf-19	159	22	the	the	DET
gujaf-19	159	23	chi2	chi2	NOUN
gujaf-19	159	24	was	be	AUX
gujaf-19	159	25	not	not	PART
gujaf-19	159	26	significant	significant	ADJ
gujaf-19	159	27	.	.	PUNCT
gujaf-19	160	1	this	this	PRON
gujaf-19	160	2	informed	inform	VERB
gujaf-19	160	3	the	the	DET
gujaf-19	160	4	study	study	NOUN
gujaf-19	160	5	to	to	PART
gujaf-19	160	6	conduct	conduct	VERB
gujaf-19	160	7	langrangian	langrangian	PROPN
gujaf-19	160	8	multiplier	multipli	ADJ
gujaf-19	160	9	test	test	NOUN
gujaf-19	160	10	for	for	ADP
gujaf-19	160	11	random	random	ADJ
gujaf-19	160	12	effect	effect	NOUN
gujaf-19	160	13	,	,	PUNCT
gujaf-19	160	14	it	it	PRON
gujaf-19	160	15	was	be	AUX
gujaf-19	160	16	also	also	ADV
gujaf-19	160	17	not	not	PART
gujaf-19	160	18	significant	significant	ADJ
gujaf-19	160	19	,	,	PUNCT
gujaf-19	160	20	the	the	DET
gujaf-19	160	21	researcher	researcher	NOUN
gujaf-19	160	22	moved	move	VERB
gujaf-19	160	23	further	far	ADV
gujaf-19	160	24	to	to	PART
gujaf-19	160	25	run	run	VERB
gujaf-19	160	26	robust	robust	ADJ
gujaf-19	160	27	regression	regression	NOUN
gujaf-19	160	28	.	.	PUNCT
gujaf-19	161	1	based	base	VERB
gujaf-19	161	2	on	on	ADP
gujaf-19	161	3	the	the	DET
gujaf-19	161	4	above	above	NOUN
gujaf-19	161	5	,	,	PUNCT
gujaf-19	161	6	the	the	DET
gujaf-19	161	7	results	result	NOUN
gujaf-19	161	8	of	of	ADP
gujaf-19	161	9	robust	robust	ADJ
gujaf-19	161	10	ols	ol	NOUN
gujaf-19	161	11	are	be	AUX
gujaf-19	161	12	interpreted	interpret	VERB
gujaf-19	161	13	below	below	ADV
gujaf-19	161	14	.	.	PUNCT
gujaf-19	162	1	the	the	DET
gujaf-19	162	2	multiple	multiple	ADJ
gujaf-19	162	3	coefficient	coefficient	NOUN
gujaf-19	162	4	of	of	ADP
gujaf-19	162	5	determination	determination	NOUN
gujaf-19	162	6	(	(	PUNCT
gujaf-19	162	7	r2	r2	PROPN
gujaf-19	162	8	)	)	PUNCT
gujaf-19	162	9	gives	give	VERB
gujaf-19	162	10	the	the	DET
gujaf-19	162	11	proportion	proportion	NOUN
gujaf-19	162	12	or	or	CCONJ
gujaf-19	162	13	percentage	percentage	NOUN
gujaf-19	162	14	of	of	ADP
gujaf-19	162	15	the	the	DET
gujaf-19	162	16	total	total	ADJ
gujaf-19	162	17	variation	variation	NOUN
gujaf-19	162	18	in	in	ADP
gujaf-19	162	19	the	the	DET
gujaf-19	162	20	dependent	dependent	ADJ
gujaf-19	162	21	variable	variable	NOUN
gujaf-19	162	22	explained	explain	VERB
gujaf-19	162	23	by	by	ADP
gujaf-19	162	24	the	the	DET
gujaf-19	162	25	explanatory	explanatory	ADJ
gujaf-19	162	26	variable	variable	NOUN
gujaf-19	162	27	jointly	jointly	ADV
gujaf-19	162	28	.	.	PUNCT
gujaf-19	163	1	hence	hence	ADV
gujaf-19	163	2	,	,	PUNCT
gujaf-19	163	3	it	it	PRON
gujaf-19	163	4	signifies	signify	VERB
gujaf-19	163	5	that	that	SCONJ
gujaf-19	163	6	35.08	35.08	NUM
gujaf-19	163	7	%	%	NOUN
gujaf-19	163	8	of	of	ADP
gujaf-19	163	9	total	total	ADJ
gujaf-19	163	10	variation	variation	NOUN
gujaf-19	163	11	in	in	ADP
gujaf-19	163	12	share	share	NOUN
gujaf-19	163	13	prices	price	NOUN
gujaf-19	163	14	of	of	ADP
gujaf-19	163	15	listed	list	VERB
gujaf-19	163	16	oil	oil	NOUN
gujaf-19	163	17	and	and	CCONJ
gujaf-19	163	18	gas	gas	NOUN
gujaf-19	163	19	firms	firm	NOUN
gujaf-19	163	20	in	in	ADP
gujaf-19	163	21	nigeria	nigeria	PROPN
gujaf-19	163	22	is	be	AUX
gujaf-19	163	23	caused	cause	VERB
gujaf-19	163	24	by	by	ADP
gujaf-19	163	25	their	their	PRON
gujaf-19	163	26	earnings	earning	NOUN
gujaf-19	163	27	per	per	ADP
gujaf-19	163	28	share	share	NOUN
gujaf-19	163	29	,	,	PUNCT
gujaf-19	163	30	book	book	NOUN
gujaf-19	163	31	value	value	NOUN
gujaf-19	163	32	per	per	ADP
gujaf-19	163	33	share	share	NOUN
gujaf-19	163	34	and	and	CCONJ
gujaf-19	163	35	leverage	leverage	NOUN
gujaf-19	163	36	as	as	ADP
gujaf-19	163	37	moderator	moderator	NOUN
gujaf-19	163	38	.	.	PUNCT
gujaf-19	164	1	the	the	DET
gujaf-19	164	2	f	f	PROPN
gujaf-19	164	3	-	-	PUNCT
gujaf-19	164	4	statistics	statistics	PROPN
gujaf-19	164	5	is	be	AUX
gujaf-19	164	6	4.69	4.69	NUM
gujaf-19	164	7	,	,	PUNCT
gujaf-19	164	8	which	which	PRON
gujaf-19	164	9	indicates	indicate	VERB
gujaf-19	164	10	that	that	SCONJ
gujaf-19	164	11	the	the	DET
gujaf-19	164	12	model	model	NOUN
gujaf-19	164	13	is	be	AUX
gujaf-19	164	14	fit	fit	ADJ
gujaf-19	164	15	and	and	CCONJ
gujaf-19	164	16	the	the	DET
gujaf-19	164	17	explanatory	explanatory	ADJ
gujaf-19	164	18	variable	variable	NOUN
gujaf-19	164	19	are	be	AUX
gujaf-19	164	20	properly	properly	ADV
gujaf-19	164	21	selected	select	VERB
gujaf-19	164	22	,	,	PUNCT
gujaf-19	164	23	combined	combine	VERB
gujaf-19	164	24	and	and	CCONJ
gujaf-19	164	25	used	use	VERB
gujaf-19	164	26	.	.	PUNCT
gujaf-19	165	1	gujaf	gujaf	NOUN
gujaf-19	165	2	:	:	PUNCT
gujaf-19	165	3	gusau	gusau	PROPN
gujaf-19	165	4	journal	journal	NOUN
gujaf-19	165	5	of	of	ADP
gujaf-19	165	6	accounting	accounting	NOUN
gujaf-19	165	7	and	and	CCONJ
gujaf-19	165	8	finance	finance	NOUN
gujaf-19	165	9	,	,	PUNCT
gujaf-19	165	10	vol	vol	NOUN
gujaf-19	165	11	.	.	PUNCT
gujaf-19	166	1	i	i	PRON
gujaf-19	166	2	,	,	PUNCT
gujaf-19	166	3	issue	issue	NOUN
gujaf-19	166	4	1	1	NUM
gujaf-19	166	5	,	,	PUNCT
gujaf-19	166	6	april	april	PROPN
gujaf-19	166	7	,	,	PUNCT
gujaf-19	166	8	2020	2020	NUM
gujaf-19	166	9	issn	issn	VERB
gujaf-19	166	10	2756	2756	NUM
gujaf-19	166	11	-	-	PUNCT
gujaf-19	166	12	665x	665x	NOUN
gujaf-19	166	13	12	12	NUM
gujaf-19	166	14	earnings	earning	NOUN
gujaf-19	166	15	per	per	ADP
gujaf-19	166	16	share	share	NOUN
gujaf-19	166	17	and	and	CCONJ
gujaf-19	166	18	market	market	NOUN
gujaf-19	166	19	share	share	NOUN
gujaf-19	166	20	prices	price	NOUN
gujaf-19	166	21	the	the	DET
gujaf-19	166	22	results	result	NOUN
gujaf-19	166	23	show	show	VERB
gujaf-19	166	24	that	that	SCONJ
gujaf-19	166	25	the	the	DET
gujaf-19	166	26	coefficient	coefficient	NOUN
gujaf-19	166	27	of	of	ADP
gujaf-19	166	28	earnings	earning	NOUN
gujaf-19	166	29	per	per	ADP
gujaf-19	166	30	share	share	NOUN
gujaf-19	166	31	is	be	AUX
gujaf-19	166	32	0.22	0.22	NUM
gujaf-19	166	33	and	and	CCONJ
gujaf-19	166	34	a	a	DET
gujaf-19	166	35	probability	probability	NOUN
gujaf-19	166	36	of	of	ADP
gujaf-19	166	37	0.064	0.064	NUM
gujaf-19	166	38	indicating	indicate	VERB
gujaf-19	166	39	a	a	DET
gujaf-19	166	40	significant	significant	ADJ
gujaf-19	166	41	positive	positive	ADJ
gujaf-19	166	42	relationship	relationship	NOUN
gujaf-19	166	43	between	between	ADP
gujaf-19	166	44	earnings	earning	NOUN
gujaf-19	166	45	per	per	ADP
gujaf-19	166	46	share	share	NOUN
gujaf-19	166	47	and	and	CCONJ
gujaf-19	166	48	share	share	VERB
gujaf-19	166	49	prices	price	NOUN
gujaf-19	166	50	of	of	ADP
gujaf-19	166	51	listed	list	VERB
gujaf-19	166	52	oil	oil	NOUN
gujaf-19	166	53	and	and	CCONJ
gujaf-19	166	54	gas	gas	NOUN
gujaf-19	166	55	firms	firm	NOUN
gujaf-19	166	56	in	in	ADP
gujaf-19	166	57	nigeria	nigeria	PROPN
gujaf-19	166	58	at	at	ADP
gujaf-19	166	59	10	10	NUM
gujaf-19	166	60	%	%	NOUN
gujaf-19	166	61	level	level	NOUN
gujaf-19	166	62	of	of	ADP
gujaf-19	166	63	significance	significance	NOUN
gujaf-19	166	64	.	.	PUNCT
gujaf-19	167	1	we	we	PRON
gujaf-19	167	2	therefore	therefore	ADV
gujaf-19	167	3	reject	reject	VERB
gujaf-19	167	4	the	the	DET
gujaf-19	167	5	null	null	ADJ
gujaf-19	167	6	hypothesis	hypothesis	NOUN
gujaf-19	167	7	.	.	PUNCT
gujaf-19	168	1	this	this	PRON
gujaf-19	168	2	is	be	AUX
gujaf-19	168	3	in	in	ADP
gujaf-19	168	4	line	line	NOUN
gujaf-19	168	5	with	with	ADP
gujaf-19	168	6	the	the	DET
gujaf-19	168	7	findings	finding	NOUN
gujaf-19	168	8	of	of	ADP
gujaf-19	168	9	mamuda	mamuda	NOUN
gujaf-19	168	10	(	(	PUNCT
gujaf-19	168	11	2015	2015	NUM
gujaf-19	168	12	)	)	PUNCT
gujaf-19	168	13	,	,	PUNCT
gujaf-19	168	14	omokhudu	omokhudu	NOUN
gujaf-19	168	15	and	and	CCONJ
gujaf-19	168	16	ibadin	ibadin	NOUN
gujaf-19	168	17	(	(	PUNCT
gujaf-19	168	18	2015	2015	NUM
gujaf-19	168	19	)	)	PUNCT
gujaf-19	168	20	and	and	CCONJ
gujaf-19	168	21	ernest	ernest	PROPN
gujaf-19	168	22	and	and	CCONJ
gujaf-19	168	23	oscar	oscar	PROPN
gujaf-19	168	24	(	(	PUNCT
gujaf-19	168	25	2014	2014	NUM
gujaf-19	168	26	)	)	PUNCT
gujaf-19	168	27	.	.	PUNCT
gujaf-19	169	1	this	this	PRON
gujaf-19	169	2	reveals	reveal	VERB
gujaf-19	169	3	that	that	SCONJ
gujaf-19	169	4	a	a	DET
gujaf-19	169	5	one	one	NUM
gujaf-19	169	6	-	-	PUNCT
gujaf-19	169	7	naira	naira	NOUN
gujaf-19	169	8	increase	increase	NOUN
gujaf-19	169	9	in	in	ADP
gujaf-19	169	10	earnings	earning	NOUN
gujaf-19	169	11	will	will	AUX
gujaf-19	169	12	result	result	VERB
gujaf-19	169	13	to	to	ADP
gujaf-19	169	14	0.22	0.22	NUM
gujaf-19	169	15	-	-	PUNCT
gujaf-19	169	16	naira	naira	NOUN
gujaf-19	169	17	increase	increase	NOUN
gujaf-19	169	18	in	in	ADP
gujaf-19	169	19	the	the	DET
gujaf-19	169	20	prices	price	NOUN
gujaf-19	169	21	.	.	PUNCT
gujaf-19	170	1	however	however	ADV
gujaf-19	170	2	,	,	PUNCT
gujaf-19	170	3	the	the	DET
gujaf-19	170	4	coefficient	coefficient	NOUN
gujaf-19	170	5	of	of	ADP
gujaf-19	170	6	moderated	moderated	ADJ
gujaf-19	170	7	earning	earn	VERB
gujaf-19	170	8	per	per	ADP
gujaf-19	170	9	share	share	NOUN
gujaf-19	170	10	is	be	AUX
gujaf-19	170	11	1.76	1.76	NUM
gujaf-19	170	12	and	and	CCONJ
gujaf-19	170	13	a	a	DET
gujaf-19	170	14	probability	probability	NOUN
gujaf-19	170	15	of	of	ADP
gujaf-19	170	16	0.009	0.009	NUM
gujaf-19	170	17	indicating	indicate	VERB
gujaf-19	170	18	a	a	DET
gujaf-19	170	19	significant	significant	ADJ
gujaf-19	170	20	positive	positive	ADJ
gujaf-19	170	21	relationship	relationship	NOUN
gujaf-19	170	22	between	between	ADP
gujaf-19	170	23	moderated	moderated	ADJ
gujaf-19	170	24	earnings	earning	NOUN
gujaf-19	170	25	per	per	ADP
gujaf-19	170	26	share	share	NOUN
gujaf-19	170	27	and	and	CCONJ
gujaf-19	170	28	share	share	VERB
gujaf-19	170	29	prices	price	NOUN
gujaf-19	170	30	of	of	ADP
gujaf-19	170	31	listed	list	VERB
gujaf-19	170	32	oil	oil	NOUN
gujaf-19	170	33	and	and	CCONJ
gujaf-19	170	34	gas	gas	NOUN
gujaf-19	170	35	firms	firm	NOUN
gujaf-19	170	36	in	in	ADP
gujaf-19	170	37	nigeria	nigeria	PROPN
gujaf-19	170	38	at	at	ADP
gujaf-19	170	39	1	1	NUM
gujaf-19	170	40	%	%	NOUN
gujaf-19	170	41	level	level	NOUN
gujaf-19	170	42	of	of	ADP
gujaf-19	170	43	significance	significance	NOUN
gujaf-19	170	44	.	.	PUNCT
gujaf-19	171	1	we	we	PRON
gujaf-19	171	2	therefore	therefore	ADV
gujaf-19	171	3	reject	reject	VERB
gujaf-19	171	4	the	the	DET
gujaf-19	171	5	null	null	ADJ
gujaf-19	171	6	hypothesis	hypothesis	NOUN
gujaf-19	171	7	.	.	PUNCT
gujaf-19	172	1	this	this	PRON
gujaf-19	172	2	reveals	reveal	VERB
gujaf-19	172	3	that	that	SCONJ
gujaf-19	172	4	a	a	DET
gujaf-19	172	5	1	1	NUM
gujaf-19	172	6	naira	naira	NOUN
gujaf-19	172	7	increase	increase	NOUN
gujaf-19	172	8	in	in	ADP
gujaf-19	172	9	moderated	moderated	ADJ
gujaf-19	172	10	earnings	earning	NOUN
gujaf-19	172	11	will	will	AUX
gujaf-19	172	12	result	result	VERB
gujaf-19	172	13	to	to	ADP
gujaf-19	172	14	1.76	1.76	NUM
gujaf-19	172	15	naira	naira	NOUN
gujaf-19	172	16	increase	increase	NOUN
gujaf-19	172	17	in	in	ADP
gujaf-19	172	18	the	the	DET
gujaf-19	172	19	share	share	NOUN
gujaf-19	172	20	prices	price	NOUN
gujaf-19	172	21	.	.	PUNCT
gujaf-19	173	1	again	again	ADV
gujaf-19	173	2	,	,	PUNCT
gujaf-19	173	3	the	the	DET
gujaf-19	173	4	coefficient	coefficient	NOUN
gujaf-19	173	5	of	of	ADP
gujaf-19	173	6	book	book	NOUN
gujaf-19	173	7	value	value	NOUN
gujaf-19	173	8	per	per	ADP
gujaf-19	173	9	share	share	NOUN
gujaf-19	173	10	is	be	AUX
gujaf-19	173	11	-0.21	-0.21	ADJ
gujaf-19	173	12	and	and	CCONJ
gujaf-19	173	13	a	a	DET
gujaf-19	173	14	probability	probability	NOUN
gujaf-19	173	15	is	be	AUX
gujaf-19	173	16	0.147	0.147	NUM
gujaf-19	173	17	,	,	PUNCT
gujaf-19	173	18	indicating	indicate	VERB
gujaf-19	173	19	negative	negative	ADJ
gujaf-19	173	20	relationship	relationship	NOUN
gujaf-19	173	21	between	between	ADP
gujaf-19	173	22	book	book	NOUN
gujaf-19	173	23	value	value	NOUN
gujaf-19	173	24	per	per	ADP
gujaf-19	173	25	share	share	NOUN
gujaf-19	173	26	and	and	CCONJ
gujaf-19	173	27	share	share	VERB
gujaf-19	173	28	prices	price	NOUN
gujaf-19	173	29	of	of	ADP
gujaf-19	173	30	listed	list	VERB
gujaf-19	173	31	oil	oil	NOUN
gujaf-19	173	32	and	and	CCONJ
gujaf-19	173	33	gas	gas	NOUN
gujaf-19	173	34	firms	firm	NOUN
gujaf-19	173	35	in	in	ADP
gujaf-19	173	36	nigeria	nigeria	PROPN
gujaf-19	173	37	.	.	PUNCT
gujaf-19	174	1	however	however	ADV
gujaf-19	174	2	,	,	PUNCT
gujaf-19	174	3	it	it	PRON
gujaf-19	174	4	is	be	AUX
gujaf-19	174	5	not	not	PART
gujaf-19	174	6	significant	significant	ADJ
gujaf-19	174	7	.	.	PUNCT
gujaf-19	175	1	we	we	PRON
gujaf-19	175	2	therefore	therefore	ADV
gujaf-19	175	3	fail	fail	VERB
gujaf-19	175	4	to	to	PART
gujaf-19	175	5	reject	reject	VERB
gujaf-19	175	6	the	the	DET
gujaf-19	175	7	null	null	ADJ
gujaf-19	175	8	hypothesis	hypothesis	NOUN
gujaf-19	175	9	.	.	PUNCT
gujaf-19	176	1	this	this	PRON
gujaf-19	176	2	is	be	AUX
gujaf-19	176	3	in	in	ADP
gujaf-19	176	4	line	line	NOUN
gujaf-19	176	5	with	with	ADP
gujaf-19	176	6	the	the	DET
gujaf-19	176	7	findings	finding	NOUN
gujaf-19	176	8	of	of	ADP
gujaf-19	176	9	mulenga	mulenga	NOUN
gujaf-19	176	10	(	(	PUNCT
gujaf-19	176	11	2015	2015	NUM
gujaf-19	176	12	)	)	PUNCT
gujaf-19	176	13	.	.	PUNCT
gujaf-19	177	1	this	this	PRON
gujaf-19	177	2	pointed	point	VERB
gujaf-19	177	3	out	out	ADP
gujaf-19	177	4	that	that	PRON
gujaf-19	177	5	book	book	NOUN
gujaf-19	177	6	value	value	NOUN
gujaf-19	177	7	is	be	AUX
gujaf-19	177	8	not	not	PART
gujaf-19	177	9	a	a	DET
gujaf-19	177	10	significant	significant	ADJ
gujaf-19	177	11	determinant	determinant	NOUN
gujaf-19	177	12	of	of	ADP
gujaf-19	177	13	the	the	DET
gujaf-19	177	14	share	share	NOUN
gujaf-19	177	15	prices	price	NOUN
gujaf-19	177	16	.	.	PUNCT
gujaf-19	178	1	contrarily	contrarily	ADV
gujaf-19	178	2	,	,	PUNCT
gujaf-19	178	3	the	the	DET
gujaf-19	178	4	coefficient	coefficient	NOUN
gujaf-19	178	5	of	of	ADP
gujaf-19	178	6	moderated	moderated	ADJ
gujaf-19	178	7	book	book	NOUN
gujaf-19	178	8	value	value	NOUN
gujaf-19	178	9	per	per	ADP
gujaf-19	178	10	share	share	NOUN
gujaf-19	178	11	is	be	AUX
gujaf-19	178	12	11.42	11.42	NUM
gujaf-19	178	13	and	and	CCONJ
gujaf-19	178	14	the	the	DET
gujaf-19	178	15	probability	probability	NOUN
gujaf-19	178	16	is	be	AUX
gujaf-19	178	17	0.014	0.014	NUM
gujaf-19	178	18	,	,	PUNCT
gujaf-19	178	19	indicating	indicate	VERB
gujaf-19	178	20	a	a	DET
gujaf-19	178	21	positive	positive	ADJ
gujaf-19	178	22	relationship	relationship	NOUN
gujaf-19	178	23	between	between	ADP
gujaf-19	178	24	moderated	moderated	ADJ
gujaf-19	178	25	book	book	NOUN
gujaf-19	178	26	value	value	NOUN
gujaf-19	178	27	per	per	ADP
gujaf-19	178	28	share	share	NOUN
gujaf-19	178	29	and	and	CCONJ
gujaf-19	178	30	share	share	VERB
gujaf-19	178	31	prices	price	NOUN
gujaf-19	178	32	of	of	ADP
gujaf-19	178	33	listed	list	VERB
gujaf-19	178	34	oil	oil	NOUN
gujaf-19	178	35	and	and	CCONJ
gujaf-19	178	36	gas	gas	NOUN
gujaf-19	178	37	firms	firm	NOUN
gujaf-19	178	38	in	in	ADP
gujaf-19	178	39	nigeria	nigeria	PROPN
gujaf-19	178	40	at	at	ADP
gujaf-19	178	41	5	5	NUM
gujaf-19	178	42	%	%	NOUN
gujaf-19	178	43	level	level	NOUN
gujaf-19	178	44	of	of	ADP
gujaf-19	178	45	significance	significance	NOUN
gujaf-19	178	46	.	.	PUNCT
gujaf-19	179	1	with	with	ADP
gujaf-19	179	2	this	this	PRON
gujaf-19	179	3	the	the	DET
gujaf-19	179	4	researcher	researcher	NOUN
gujaf-19	179	5	rejects	reject	VERB
gujaf-19	179	6	the	the	DET
gujaf-19	179	7	null	null	ADJ
gujaf-19	179	8	hypothesis	hypothesis	NOUN
gujaf-19	179	9	.	.	PUNCT
gujaf-19	180	1	finally	finally	ADV
gujaf-19	180	2	,	,	PUNCT
gujaf-19	180	3	the	the	DET
gujaf-19	180	4	coefficient	coefficient	NOUN
gujaf-19	180	5	of	of	ADP
gujaf-19	180	6	leverage	leverage	NOUN
gujaf-19	180	7	is	be	AUX
gujaf-19	180	8	0.93	0.93	NUM
gujaf-19	180	9	and	and	CCONJ
gujaf-19	180	10	a	a	DET
gujaf-19	180	11	probability	probability	NOUN
gujaf-19	180	12	of	of	ADP
gujaf-19	180	13	0.085	0.085	NUM
gujaf-19	180	14	,	,	PUNCT
gujaf-19	180	15	indicating	indicate	VERB
gujaf-19	180	16	a	a	DET
gujaf-19	180	17	significant	significant	ADJ
gujaf-19	180	18	positive	positive	ADJ
gujaf-19	180	19	relationship	relationship	NOUN
gujaf-19	180	20	between	between	ADP
gujaf-19	180	21	leverage	leverage	NOUN
gujaf-19	180	22	and	and	CCONJ
gujaf-19	180	23	share	share	NOUN
gujaf-19	180	24	prices	price	NOUN
gujaf-19	180	25	of	of	ADP
gujaf-19	180	26	listed	list	VERB
gujaf-19	180	27	oil	oil	NOUN
gujaf-19	180	28	and	and	CCONJ
gujaf-19	180	29	gas	gas	NOUN
gujaf-19	180	30	firms	firm	NOUN
gujaf-19	180	31	in	in	ADP
gujaf-19	180	32	nigeria	nigeria	PROPN
gujaf-19	180	33	at	at	ADP
gujaf-19	180	34	10	10	NUM
gujaf-19	180	35	%	%	NOUN
gujaf-19	180	36	level	level	NOUN
gujaf-19	180	37	of	of	ADP
gujaf-19	180	38	significance	significance	NOUN
gujaf-19	180	39	.	.	PUNCT
gujaf-19	181	1	we	we	PRON
gujaf-19	181	2	therefore	therefore	ADV
gujaf-19	181	3	reject	reject	VERB
gujaf-19	181	4	the	the	DET
gujaf-19	181	5	null	null	ADJ
gujaf-19	181	6	hypothesis	hypothesis	NOUN
gujaf-19	181	7	.	.	PUNCT
gujaf-19	182	1	this	this	PRON
gujaf-19	182	2	is	be	AUX
gujaf-19	182	3	in	in	ADP
gujaf-19	182	4	line	line	NOUN
gujaf-19	182	5	with	with	ADP
gujaf-19	182	6	the	the	DET
gujaf-19	182	7	findings	finding	NOUN
gujaf-19	182	8	of	of	ADP
gujaf-19	182	9	omokhudu	omokhudu	NOUN
gujaf-19	182	10	and	and	CCONJ
gujaf-19	182	11	ibadin	ibadin	NOUN
gujaf-19	182	12	(	(	PUNCT
gujaf-19	182	13	2015	2015	NUM
gujaf-19	182	14	)	)	PUNCT
gujaf-19	182	15	and	and	CCONJ
gujaf-19	182	16	mamuda	mamuda	NOUN
gujaf-19	182	17	(	(	PUNCT
gujaf-19	182	18	2015	2015	NUM
gujaf-19	182	19	)	)	PUNCT
gujaf-19	182	20	.	.	PUNCT
gujaf-19	183	1	this	this	PRON
gujaf-19	183	2	means	mean	VERB
gujaf-19	183	3	that	that	SCONJ
gujaf-19	183	4	,	,	PUNCT
gujaf-19	183	5	a	a	DET
gujaf-19	183	6	naira	naira	NOUN
gujaf-19	183	7	increase	increase	NOUN
gujaf-19	183	8	in	in	ADP
gujaf-19	183	9	leverage	leverage	NOUN
gujaf-19	183	10	will	will	AUX
gujaf-19	183	11	result	result	VERB
gujaf-19	183	12	to	to	ADP
gujaf-19	183	13	0.93	0.93	NUM
gujaf-19	183	14	naira	naira	NOUN
gujaf-19	183	15	increase	increase	NOUN
gujaf-19	183	16	in	in	ADP
gujaf-19	183	17	share	share	NOUN
gujaf-19	183	18	prices	price	NOUN
gujaf-19	183	19	.	.	PUNCT
gujaf-19	184	1	5	5	X
gujaf-19	184	2	.	.	X
gujaf-19	184	3	conclusion	conclusion	NOUN
gujaf-19	184	4	and	and	CCONJ
gujaf-19	184	5	recommendations	recommendation	NOUN
gujaf-19	184	6	the	the	DET
gujaf-19	184	7	study	study	NOUN
gujaf-19	184	8	focused	focus	VERB
gujaf-19	184	9	on	on	ADP
gujaf-19	184	10	the	the	DET
gujaf-19	184	11	moderating	moderate	VERB
gujaf-19	184	12	effect	effect	NOUN
gujaf-19	184	13	of	of	ADP
gujaf-19	184	14	leverage	leverage	NOUN
gujaf-19	184	15	on	on	ADP
gujaf-19	184	16	the	the	DET
gujaf-19	184	17	value	value	NOUN
gujaf-19	184	18	relevance	relevance	NOUN
gujaf-19	184	19	of	of	ADP
gujaf-19	184	20	accounting	account	VERB
gujaf-19	184	21	information	information	NOUN
gujaf-19	184	22	in	in	ADP
gujaf-19	184	23	the	the	DET
gujaf-19	184	24	listed	list	VERB
gujaf-19	184	25	oil	oil	NOUN
gujaf-19	184	26	and	and	CCONJ
gujaf-19	184	27	gas	gas	NOUN
gujaf-19	184	28	firms	firm	NOUN
gujaf-19	184	29	in	in	ADP
gujaf-19	184	30	nigeria	nigeria	PROPN
gujaf-19	184	31	.	.	PUNCT
gujaf-19	185	1	in	in	ADP
gujaf-19	185	2	other	other	ADJ
gujaf-19	185	3	to	to	PART
gujaf-19	185	4	achieve	achieve	VERB
gujaf-19	185	5	this	this	PRON
gujaf-19	185	6	,	,	PUNCT
gujaf-19	185	7	the	the	DET
gujaf-19	185	8	study	study	NOUN
gujaf-19	185	9	made	make	VERB
gujaf-19	185	10	use	use	NOUN
gujaf-19	185	11	of	of	ADP
gujaf-19	185	12	secondary	secondary	ADJ
gujaf-19	185	13	data	datum	NOUN
gujaf-19	185	14	sourced	source	VERB
gujaf-19	185	15	from	from	ADP
gujaf-19	185	16	the	the	DET
gujaf-19	185	17	firms	firm	NOUN
gujaf-19	185	18	’	’	PART
gujaf-19	185	19	annual	annual	ADJ
gujaf-19	185	20	reports	report	NOUN
gujaf-19	185	21	and	and	CCONJ
gujaf-19	185	22	accounts	account	NOUN
gujaf-19	185	23	.	.	PUNCT
gujaf-19	186	1	the	the	DET
gujaf-19	186	2	study	study	NOUN
gujaf-19	186	3	considered	consider	VERB
gujaf-19	186	4	share	share	NOUN
gujaf-19	186	5	prices	price	NOUN
gujaf-19	186	6	as	as	ADP
gujaf-19	186	7	proxy	proxy	NOUN
gujaf-19	186	8	for	for	ADP
gujaf-19	186	9	firm	firm	ADJ
gujaf-19	186	10	value	value	NOUN
gujaf-19	186	11	,	,	PUNCT
gujaf-19	186	12	while	while	SCONJ
gujaf-19	186	13	earnings	earning	NOUN
gujaf-19	186	14	per	per	ADP
gujaf-19	186	15	share	share	NOUN
gujaf-19	186	16	and	and	CCONJ
gujaf-19	186	17	book	book	NOUN
gujaf-19	186	18	value	value	NOUN
gujaf-19	186	19	per	per	ADP
gujaf-19	186	20	share	share	NOUN
gujaf-19	186	21	as	as	ADP
gujaf-19	186	22	accounting	accounting	NOUN
gujaf-19	186	23	information	information	NOUN
gujaf-19	186	24	.	.	PUNCT
gujaf-19	187	1	additionally	additionally	ADV
gujaf-19	187	2	,	,	PUNCT
gujaf-19	187	3	leverage	leverage	NOUN
gujaf-19	187	4	was	be	AUX
gujaf-19	187	5	used	use	VERB
gujaf-19	187	6	as	as	ADP
gujaf-19	187	7	moderating	moderate	VERB
gujaf-19	187	8	variable	variable	NOUN
gujaf-19	187	9	.	.	PUNCT
gujaf-19	188	1	data	datum	NOUN
gujaf-19	188	2	were	be	AUX
gujaf-19	188	3	analysed	analyse	VERB
gujaf-19	188	4	using	use	VERB
gujaf-19	188	5	multiple	multiple	ADJ
gujaf-19	188	6	regression	regression	NOUN
gujaf-19	188	7	(	(	PUNCT
gujaf-19	188	8	ols	ol	NOUN
gujaf-19	188	9	)	)	PUNCT
gujaf-19	188	10	.	.	PUNCT
gujaf-19	189	1	the	the	DET
gujaf-19	189	2	study	study	NOUN
gujaf-19	189	3	concluded	conclude	VERB
gujaf-19	189	4	that	that	SCONJ
gujaf-19	189	5	earnings	earning	NOUN
gujaf-19	189	6	per	per	ADP
gujaf-19	189	7	share	share	NOUN
gujaf-19	189	8	and	and	CCONJ
gujaf-19	189	9	gujaf	gujaf	NOUN
gujaf-19	189	10	:	:	PUNCT
gujaf-19	189	11	gusau	gusau	PROPN
gujaf-19	189	12	journal	journal	NOUN
gujaf-19	189	13	of	of	ADP
gujaf-19	189	14	accounting	accounting	NOUN
gujaf-19	189	15	and	and	CCONJ
gujaf-19	189	16	finance	finance	NOUN
gujaf-19	189	17	,	,	PUNCT
gujaf-19	189	18	vol	vol	NOUN
gujaf-19	189	19	.	.	PUNCT
gujaf-19	190	1	i	i	PRON
gujaf-19	190	2	,	,	PUNCT
gujaf-19	190	3	issue	issue	NOUN
gujaf-19	190	4	1	1	NUM
gujaf-19	190	5	,	,	PUNCT
gujaf-19	190	6	april	april	PROPN
gujaf-19	190	7	,	,	PUNCT
gujaf-19	190	8	2020	2020	NUM
gujaf-19	190	9	issn	issn	VERB
gujaf-19	190	10	2756	2756	NUM
gujaf-19	190	11	-	-	PUNCT
gujaf-19	190	12	665x	665x	NOUN
gujaf-19	190	13	13	13	NUM
gujaf-19	190	14	leverage	leverage	NOUN
gujaf-19	190	15	to	to	PART
gujaf-19	190	16	be	be	AUX
gujaf-19	190	17	value	value	NOUN
gujaf-19	190	18	relevant	relevant	ADJ
gujaf-19	190	19	;	;	PUNCT
gujaf-19	190	20	while	while	SCONJ
gujaf-19	190	21	book	book	NOUN
gujaf-19	190	22	value	value	NOUN
gujaf-19	190	23	per	per	ADP
gujaf-19	190	24	share	share	NOUN
gujaf-19	190	25	was	be	AUX
gujaf-19	190	26	not	not	PART
gujaf-19	190	27	.	.	PUNCT
gujaf-19	191	1	however	however	ADV
gujaf-19	191	2	,	,	PUNCT
gujaf-19	191	3	the	the	DET
gujaf-19	191	4	moderated	moderated	ADJ
gujaf-19	191	5	book	book	NOUN
gujaf-19	191	6	value	value	NOUN
gujaf-19	191	7	was	be	AUX
gujaf-19	191	8	value	value	NOUN
gujaf-19	191	9	relevant	relevant	ADJ
gujaf-19	191	10	as	as	ADV
gujaf-19	191	11	well	well	ADV
gujaf-19	191	12	as	as	ADP
gujaf-19	191	13	moderated	moderated	ADJ
gujaf-19	191	14	earnings	earning	NOUN
gujaf-19	191	15	per	per	ADP
gujaf-19	191	16	share	share	NOUN
gujaf-19	191	17	.	.	PUNCT
gujaf-19	192	1	based	base	VERB
gujaf-19	192	2	on	on	ADP
gujaf-19	192	3	the	the	DET
gujaf-19	192	4	findings	finding	NOUN
gujaf-19	192	5	,	,	PUNCT
gujaf-19	192	6	the	the	DET
gujaf-19	192	7	study	study	NOUN
gujaf-19	192	8	hereby	hereby	ADV
gujaf-19	192	9	recommended	recommend	VERB
gujaf-19	192	10	that	that	SCONJ
gujaf-19	192	11	listed	list	VERB
gujaf-19	192	12	oil	oil	NOUN
gujaf-19	192	13	and	and	CCONJ
gujaf-19	192	14	gas	gas	NOUN
gujaf-19	192	15	firms	firm	NOUN
gujaf-19	192	16	in	in	ADP
gujaf-19	192	17	nigeria	nigeria	PROPN
gujaf-19	192	18	should	should	AUX
gujaf-19	192	19	strategize	strategize	VERB
gujaf-19	192	20	to	to	PART
gujaf-19	192	21	increase	increase	VERB
gujaf-19	192	22	their	their	PRON
gujaf-19	192	23	earnings	earning	NOUN
gujaf-19	192	24	,	,	PUNCT
gujaf-19	192	25	as	as	SCONJ
gujaf-19	192	26	any	any	DET
gujaf-19	192	27	increase	increase	NOUN
gujaf-19	192	28	means	mean	VERB
gujaf-19	192	29	increase	increase	NOUN
gujaf-19	192	30	in	in	ADP
gujaf-19	192	31	value	value	NOUN
gujaf-19	192	32	(	(	PUNCT
gujaf-19	192	33	higher	high	ADJ
gujaf-19	192	34	value	value	NOUN
gujaf-19	192	35	for	for	ADP
gujaf-19	192	36	investors	investor	NOUN
gujaf-19	192	37	)	)	PUNCT
gujaf-19	192	38	.	.	PUNCT
gujaf-19	193	1	moreover	moreover	ADV
gujaf-19	193	2	,	,	PUNCT
gujaf-19	193	3	they	they	PRON
gujaf-19	193	4	should	should	AUX
gujaf-19	193	5	appropriately	appropriately	ADV
gujaf-19	193	6	manage	manage	VERB
gujaf-19	193	7	their	their	PRON
gujaf-19	193	8	book	book	NOUN
gujaf-19	193	9	value	value	NOUN
gujaf-19	193	10	,	,	PUNCT
gujaf-19	193	11	because	because	SCONJ
gujaf-19	193	12	any	any	DET
gujaf-19	193	13	unnecessary	unnecessary	ADJ
gujaf-19	193	14	investment	investment	NOUN
gujaf-19	193	15	means	mean	VERB
gujaf-19	193	16	negative	negative	ADJ
gujaf-19	193	17	effect	effect	NOUN
gujaf-19	193	18	on	on	ADP
gujaf-19	193	19	share	share	NOUN
gujaf-19	193	20	price	price	NOUN
gujaf-19	193	21	.	.	PUNCT
gujaf-19	194	1	additionally	additionally	ADV
gujaf-19	194	2	,	,	PUNCT
gujaf-19	194	3	listed	list	VERB
gujaf-19	194	4	oil	oil	NOUN
gujaf-19	194	5	and	and	CCONJ
gujaf-19	194	6	gas	gas	NOUN
gujaf-19	194	7	firms	firm	NOUN
gujaf-19	194	8	should	should	AUX
gujaf-19	194	9	maintain	maintain	VERB
gujaf-19	194	10	an	an	DET
gujaf-19	194	11	appropriate	appropriate	ADJ
gujaf-19	194	12	level	level	NOUN
gujaf-19	194	13	of	of	ADP
gujaf-19	194	14	leverage	leverage	NOUN
gujaf-19	194	15	so	so	SCONJ
gujaf-19	194	16	that	that	SCONJ
gujaf-19	194	17	the	the	DET
gujaf-19	194	18	cheap	cheap	ADJ
gujaf-19	194	19	cost	cost	NOUN
gujaf-19	194	20	of	of	ADP
gujaf-19	194	21	leverage	leverage	NOUN
gujaf-19	194	22	will	will	AUX
gujaf-19	194	23	reduce	reduce	VERB
gujaf-19	194	24	the	the	DET
gujaf-19	194	25	weighted	weighted	ADJ
gujaf-19	194	26	average	average	ADJ
gujaf-19	194	27	cost	cost	NOUN
gujaf-19	194	28	of	of	ADP
gujaf-19	194	29	capital	capital	NOUN
gujaf-19	194	30	and	and	CCONJ
gujaf-19	194	31	subsequently	subsequently	ADV
gujaf-19	194	32	increase	increase	VERB
gujaf-19	194	33	value	value	NOUN
gujaf-19	194	34	to	to	ADP
gujaf-19	194	35	investors	investor	NOUN
gujaf-19	194	36	.	.	PUNCT
gujaf-19	195	1	finally	finally	ADV
gujaf-19	195	2	,	,	PUNCT
gujaf-19	195	3	the	the	DET
gujaf-19	195	4	explanatory	explanatory	ADJ
gujaf-19	195	5	power	power	NOUN
gujaf-19	195	6	of	of	ADP
gujaf-19	195	7	the	the	DET
gujaf-19	195	8	moderated	moderated	ADJ
gujaf-19	195	9	variables	variable	NOUN
gujaf-19	195	10	are	be	AUX
gujaf-19	195	11	more	more	ADJ
gujaf-19	195	12	than	than	ADP
gujaf-19	195	13	the	the	DET
gujaf-19	195	14	ones	one	NOUN
gujaf-19	195	15	not	not	PART
gujaf-19	195	16	moderated	moderate	VERB
gujaf-19	195	17	;	;	PUNCT
gujaf-19	195	18	as	as	SCONJ
gujaf-19	195	19	such	such	ADJ
gujaf-19	195	20	investors	investor	NOUN
gujaf-19	195	21	should	should	AUX
gujaf-19	195	22	invest	invest	VERB
gujaf-19	195	23	in	in	ADP
gujaf-19	195	24	firms	firm	NOUN
gujaf-19	195	25	with	with	ADP
gujaf-19	195	26	the	the	DET
gujaf-19	195	27	higher	high	ADJ
gujaf-19	195	28	earnings	earning	NOUN
gujaf-19	195	29	per	per	ADP
gujaf-19	195	30	share	share	NOUN
gujaf-19	195	31	and	and	CCONJ
gujaf-19	195	32	appropriate	appropriate	ADJ
gujaf-19	195	33	leverage	leverage	NOUN
gujaf-19	195	34	.	.	PUNCT
gujaf-19	196	1	references	reference	NOUN
gujaf-19	196	2	abubakar	abubakar	PROPN
gujaf-19	196	3	,	,	PUNCT
gujaf-19	196	4	s.	s.	PROPN
gujaf-19	196	5	(	(	PUNCT
gujaf-19	196	6	2011	2011	NUM
gujaf-19	196	7	)	)	PUNCT
gujaf-19	196	8	.	.	PUNCT
gujaf-19	197	1	value	value	NOUN
gujaf-19	197	2	relevance	relevance	NOUN
gujaf-19	197	3	of	of	ADP
gujaf-19	197	4	accounting	accounting	NOUN
gujaf-19	197	5	information	information	NOUN
gujaf-19	197	6	of	of	ADP
gujaf-19	197	7	listed	list	VERB
gujaf-19	197	8	new	new	ADJ
gujaf-19	197	9	economy	economy	NOUN
gujaf-19	197	10	firms	firm	NOUN
gujaf-19	197	11	in	in	ADP
gujaf-19	197	12	nigeria	nigeria	PROPN
gujaf-19	197	13	:	:	PUNCT
gujaf-19	197	14	an	an	DET
gujaf-19	197	15	empirical	empirical	ADJ
gujaf-19	197	16	investigation	investigation	NOUN
gujaf-19	197	17	using	use	VERB
gujaf-19	197	18	ohlson	ohlson	NOUN
gujaf-19	197	19	model	model	NOUN
gujaf-19	197	20	.	.	PUNCT
gujaf-19	198	1	nigerian	nigerian	ADJ
gujaf-19	198	2	journal	journal	PROPN
gujaf-19	198	3	of	of	ADP
gujaf-19	198	4	accounting	accounting	NOUN
gujaf-19	198	5	research	research	NOUN
gujaf-19	198	6	,	,	PUNCT
gujaf-19	198	7	6	6	NUM
gujaf-19	198	8	.	.	PUNCT
gujaf-19	198	9	adetunji	adetunji	PROPN
gujaf-19	198	10	,	,	PUNCT
gujaf-19	198	11	a.	a.	NOUN
gujaf-19	198	12	a.	a.	PROPN
gujaf-19	198	13	,	,	PUNCT
gujaf-19	198	14	akinyemi	akinyemi	ADV
gujaf-19	198	15	,	,	PUNCT
gujaf-19	198	16	a.	a.	NOUN
gujaf-19	198	17	i.	i.	PROPN
gujaf-19	198	18	,	,	PUNCT
gujaf-19	198	19	&	&	CCONJ
gujaf-19	198	20	rasheed	rasheed	PROPN
gujaf-19	198	21	,	,	PUNCT
gujaf-19	198	22	olalekan	olalekan	PROPN
gujaf-19	198	23	k.	k.	PROPN
gujaf-19	198	24	(	(	PUNCT
gujaf-19	198	25	2016	2016	NUM
gujaf-19	198	26	)	)	PUNCT
gujaf-19	198	27	.	.	PUNCT
gujaf-19	199	1	financial	financial	ADJ
gujaf-19	199	2	leverage	leverage	NOUN
gujaf-19	199	3	and	and	CCONJ
gujaf-19	199	4	firms	firm	NOUN
gujaf-19	199	5	’	'	PUNCT
gujaf-19	199	6	value	value	NOUN
gujaf-19	199	7	 	 	SPACE
gujaf-19	199	8	:	:	PUNCT
gujaf-19	199	9	a	a	DET
gujaf-19	199	10	study	study	NOUN
gujaf-19	199	11	of	of	ADP
gujaf-19	199	12	selected	select	VERB
gujaf-19	199	13	firms	firm	NOUN
gujaf-19	199	14	in	in	ADP
gujaf-19	199	15	nigeria	nigeria	PROPN
gujaf-19	199	16	.	.	PUNCT
gujaf-19	200	1	european	european	PROPN
gujaf-19	200	2	journal	journal	PROPN
gujaf-19	200	3	of	of	ADP
gujaf-19	200	4	research	research	NOUN
gujaf-19	200	5	and	and	CCONJ
gujaf-19	200	6	reflection	reflection	NOUN
gujaf-19	200	7	in	in	ADP
gujaf-19	200	8	management	management	NOUN
gujaf-19	200	9	sciences	science	NOUN
gujaf-19	200	10	,	,	PUNCT
gujaf-19	200	11	4(1	4(1	NOUN
gujaf-19	200	12	)	)	PUNCT
gujaf-19	200	13	,	,	PUNCT
gujaf-19	200	14	14–32	14–32	NUM
gujaf-19	200	15	.	.	PUNCT
gujaf-19	200	16	aghdaei	aghdaei	NOUN
gujaf-19	200	17	,	,	PUNCT
gujaf-19	200	18	s.	s.	PROPN
gujaf-19	200	19	h.	h.	PROPN
gujaf-19	200	20	,	,	PUNCT
gujaf-19	200	21	&	&	CCONJ
gujaf-19	200	22	ghasemi	ghasemi	PROPN
gujaf-19	200	23	,	,	PUNCT
gujaf-19	200	24	k.	k.	PROPN
gujaf-19	200	25	(	(	PUNCT
gujaf-19	200	26	2012	2012	NUM
gujaf-19	200	27	)	)	PUNCT
gujaf-19	200	28	.	.	PUNCT
gujaf-19	201	1	studying	study	VERB
gujaf-19	201	2	the	the	DET
gujaf-19	201	3	effect	effect	NOUN
gujaf-19	201	4	of	of	ADP
gujaf-19	201	5	debt	debt	NOUN
gujaf-19	201	6	ratio	ratio	NOUN
gujaf-19	201	7	on	on	ADP
gujaf-19	201	8	market	market	NOUN
gujaf-19	201	9	value	value	NOUN
gujaf-19	201	10	of	of	ADP
gujaf-19	201	11	stock	stock	NOUN
gujaf-19	201	12	firms	firm	NOUN
gujaf-19	201	13	by	by	ADP
gujaf-19	201	14	using	use	VERB
gujaf-19	201	15	the	the	DET
gujaf-19	201	16	liquidity	liquidity	NOUN
gujaf-19	201	17	.	.	PUNCT
gujaf-19	202	1	36	36	NUM
gujaf-19	202	2	,	,	PUNCT
gujaf-19	202	3	105–110	105–110	NUM
gujaf-19	202	4	.	.	PUNCT
gujaf-19	202	5	alslehat	alslehat	PROPN
gujaf-19	202	6	,	,	PUNCT
gujaf-19	202	7	z.	z.	PROPN
gujaf-19	202	8	a.	a.	PROPN
gujaf-19	202	9	(	(	PUNCT
gujaf-19	202	10	2014	2014	NUM
gujaf-19	202	11	)	)	PUNCT
gujaf-19	202	12	.	.	PUNCT
gujaf-19	203	1	the	the	DET
gujaf-19	203	2	impact	impact	NOUN
gujaf-19	203	3	of	of	ADP
gujaf-19	203	4	accounting	accounting	NOUN
gujaf-19	203	5	indicators	indicator	NOUN
gujaf-19	203	6	and	and	CCONJ
gujaf-19	203	7	growth	growth	NOUN
gujaf-19	203	8	on	on	ADP
gujaf-19	203	9	the	the	DET
gujaf-19	203	10	market	market	NOUN
gujaf-19	203	11	value	value	NOUN
gujaf-19	203	12	.	.	PUNCT
gujaf-19	204	1	4(2	4(2	NUM
gujaf-19	204	2	)	)	PUNCT
gujaf-19	204	3	,	,	PUNCT
gujaf-19	204	4	9–18	9–18	NOUN
gujaf-19	204	5	.	.	PUNCT
gujaf-19	205	1	https://doi.org/10.6007/ijarafms/v4-i2/725	https://doi.org/10.6007/ijarafms/v4-i2/725	PROPN
gujaf-19	205	2	beest	beest	ADV
gujaf-19	205	3	,	,	PUNCT
gujaf-19	205	4	f.	f.	PROPN
gujaf-19	205	5	van	van	PROPN
gujaf-19	205	6	,	,	PUNCT
gujaf-19	205	7	&	&	CCONJ
gujaf-19	205	8	boelens	boelens	PROPN
gujaf-19	205	9	,	,	PUNCT
gujaf-19	205	10	s.	s.	PROPN
gujaf-19	205	11	(	(	PUNCT
gujaf-19	205	12	2009	2009	NUM
gujaf-19	205	13	)	)	PUNCT
gujaf-19	205	14	.	.	PUNCT
gujaf-19	206	1	quality	quality	NOUN
gujaf-19	206	2	of	of	ADP
gujaf-19	206	3	financial	financial	ADJ
gujaf-19	206	4	reporting	reporting	NOUN
gujaf-19	206	5	 	 	SPACE
gujaf-19	206	6	:	:	PUNCT
gujaf-19	206	7	measuring	measure	VERB
gujaf-19	206	8	qualitative	qualitative	ADJ
gujaf-19	206	9	characteristics	characteristic	NOUN
gujaf-19	206	10	.	.	PUNCT
gujaf-19	207	1	april	april	PROPN
gujaf-19	207	2	,	,	PUNCT
gujaf-19	207	3	1–41	1–41	PROPN
gujaf-19	207	4	.	.	PUNCT
gujaf-19	208	1	beisland	beisland	PROPN
gujaf-19	208	2	,	,	PUNCT
gujaf-19	208	3	l.	l.	PROPN
gujaf-19	208	4	a.	a.	PROPN
gujaf-19	208	5	(	(	PUNCT
gujaf-19	208	6	2009	2009	NUM
gujaf-19	208	7	)	)	PUNCT
gujaf-19	208	8	.	.	PUNCT
gujaf-19	209	1	the	the	DET
gujaf-19	209	2	value	value	NOUN
gujaf-19	209	3	relevance	relevance	NOUN
gujaf-19	209	4	across	across	ADP
gujaf-19	209	5	industries	industry	NOUN
gujaf-19	209	6	:	:	PUNCT
gujaf-19	209	7	what	what	PRON
gujaf-19	209	8	happened	happen	VERB
gujaf-19	209	9	to	to	ADP
gujaf-19	209	10	the	the	DET
gujaf-19	209	11	new	new	ADJ
gujaf-19	209	12	economy	economy	NOUN
gujaf-19	209	13	?	?	PUNCT
gujaf-19	210	1	bello	bello	PROPN
gujaf-19	210	2	,	,	PUNCT
gujaf-19	210	3	a.	a.	NOUN
gujaf-19	210	4	(	(	PUNCT
gujaf-19	210	5	2009	2009	NUM
gujaf-19	210	6	)	)	PUNCT
gujaf-19	210	7	.	.	PUNCT
gujaf-19	211	1	the	the	DET
gujaf-19	211	2	marginal	marginal	ADJ
gujaf-19	211	3	value	value	NOUN
gujaf-19	211	4	relevance	relevance	NOUN
gujaf-19	211	5	of	of	ADP
gujaf-19	211	6	inflation	inflation	NOUN
gujaf-19	211	7	accounting	accounting	NOUN
gujaf-19	211	8	adjustments	adjustment	NOUN
gujaf-19	211	9	in	in	ADP
gujaf-19	211	10	nigeria	nigeria	PROPN
gujaf-19	211	11	.	.	PUNCT
gujaf-19	212	1	nigerian	nigerian	PROPN
gujaf-19	212	2	journal	journal	PROPN
gujaf-19	212	3	of	of	ADP
gujaf-19	212	4	accounting	accounting	NOUN
gujaf-19	212	5	research	research	NOUN
gujaf-19	212	6	,	,	PUNCT
gujaf-19	212	7	5	5	NUM
gujaf-19	212	8	,	,	PUNCT
gujaf-19	212	9	1–15	1–15	NUM
gujaf-19	212	10	.	.	PUNCT
gujaf-19	213	1	buigut	buigut	PROPN
gujaf-19	213	2	,	,	PUNCT
gujaf-19	213	3	k.	k.	PROPN
gujaf-19	213	4	,	,	PUNCT
gujaf-19	213	5	soi	soi	PROPN
gujaf-19	213	6	,	,	PUNCT
gujaf-19	213	7	n.	n.	NOUN
gujaf-19	213	8	,	,	PUNCT
gujaf-19	213	9	koskei	koskei	NOUN
gujaf-19	213	10	,	,	PUNCT
gujaf-19	213	11	i.	i.	NOUN
gujaf-19	213	12	,	,	PUNCT
gujaf-19	213	13	&	&	CCONJ
gujaf-19	213	14	kibet	kibet	PROPN
gujaf-19	213	15	,	,	PUNCT
gujaf-19	213	16	j.	j.	PROPN
gujaf-19	213	17	(	(	PUNCT
gujaf-19	213	18	2013	2013	NUM
gujaf-19	213	19	)	)	PUNCT
gujaf-19	213	20	.	.	PUNCT
gujaf-19	214	1	the	the	DET
gujaf-19	214	2	effect	effect	NOUN
gujaf-19	214	3	of	of	ADP
gujaf-19	214	4	capital	capital	NOUN
gujaf-19	214	5	structure	structure	NOUN
gujaf-19	214	6	on	on	ADP
gujaf-19	214	7	share	share	NOUN
gujaf-19	214	8	price	price	NOUN
gujaf-19	214	9	on	on	ADP
gujaf-19	214	10	listed	list	VERB
gujaf-19	214	11	firms	firm	NOUN
gujaf-19	214	12	in	in	ADP
gujaf-19	214	13	kenya	kenya	PROPN
gujaf-19	214	14	.	.	PUNCT
gujaf-19	215	1	a	a	DET
gujaf-19	215	2	case	case	NOUN
gujaf-19	215	3	of	of	ADP
gujaf-19	215	4	energy	energy	NOUN
gujaf-19	215	5	listed	list	VERB
gujaf-19	215	6	firms	firm	NOUN
gujaf-19	215	7	the	the	DET
gujaf-19	215	8	effect	effect	NOUN
gujaf-19	215	9	of	of	ADP
gujaf-19	215	10	capital	capital	NOUN
gujaf-19	215	11	structure	structure	NOUN
gujaf-19	215	12	on	on	ADP
gujaf-19	215	13	share	share	NOUN
gujaf-19	215	14	price	price	NOUN
gujaf-19	215	15	on	on	ADP
gujaf-19	215	16	listed	list	VERB
gujaf-19	215	17	firms	firm	NOUN
gujaf-19	215	18	in	in	ADP
gujaf-19	215	19	.	.	PUNCT
gujaf-19	216	1	european	european	PROPN
gujaf-19	216	2	journal	journal	PROPN
gujaf-19	216	3	of	of	ADP
gujaf-19	216	4	business	business	NOUN
gujaf-19	216	5	and	and	CCONJ
gujaf-19	216	6	management	management	NOUN
gujaf-19	216	7	,	,	PUNCT
gujaf-19	216	8	5(9	5(9	NUM
gujaf-19	216	9	)	)	PUNCT
gujaf-19	216	10	.	.	PUNCT
gujaf-19	217	1	companies	company	NOUN
gujaf-19	217	2	and	and	CCONJ
gujaf-19	217	3	allied	ally	VERB
gujaf-19	217	4	matters	matter	NOUN
gujaf-19	217	5	act	act	VERB
gujaf-19	217	6	1990	1990	NUM
gujaf-19	217	7	,	,	PUNCT
gujaf-19	217	8	(	(	PUNCT
gujaf-19	217	9	2016	2016	NUM
gujaf-19	217	10	)	)	PUNCT
gujaf-19	217	11	.	.	PUNCT
gujaf-19	218	1	dailymedia	dailymedia	PROPN
gujaf-19	218	2	.	.	PUNCT
gujaf-19	219	1	(	(	PUNCT
gujaf-19	219	2	2014	2014	NUM
gujaf-19	219	3	)	)	PUNCT
gujaf-19	219	4	.	.	PUNCT
gujaf-19	220	1	history	history	NOUN
gujaf-19	220	2	of	of	ADP
gujaf-19	220	3	fuel	fuel	NOUN
gujaf-19	220	4	price	price	NOUN
gujaf-19	220	5	increases	increase	NOUN
gujaf-19	220	6	in	in	ADP
gujaf-19	220	7	nigeria	nigeria	PROPN
gujaf-19	220	8	daily	daily	PROPN
gujaf-19	220	9	media	media	PROPN
gujaf-19	220	10	nigeria	nigeria	PROPN
gujaf-19	220	11	.	.	PUNCT
gujaf-19	221	1	dailymedia	dailymedia	PROPN
gujaf-19	221	2	.	.	PUNCT
gujaf-19	221	3	gujaf	gujaf	NOUN
gujaf-19	221	4	:	:	PUNCT
gujaf-19	221	5	gusau	gusau	PROPN
gujaf-19	221	6	journal	journal	NOUN
gujaf-19	221	7	of	of	ADP
gujaf-19	221	8	accounting	accounting	NOUN
gujaf-19	221	9	and	and	CCONJ
gujaf-19	221	10	finance	finance	NOUN
gujaf-19	221	11	,	,	PUNCT
gujaf-19	221	12	vol	vol	NOUN
gujaf-19	221	13	.	.	PUNCT
gujaf-19	222	1	i	i	PRON
gujaf-19	222	2	,	,	PUNCT
gujaf-19	222	3	issue	issue	NOUN
gujaf-19	222	4	1	1	NUM
gujaf-19	222	5	,	,	PUNCT
gujaf-19	222	6	april	april	PROPN
gujaf-19	222	7	,	,	PUNCT
gujaf-19	222	8	2020	2020	NUM
gujaf-19	222	9	issn	issn	VERB
gujaf-19	222	10	2756	2756	NUM
gujaf-19	222	11	-	-	PUNCT
gujaf-19	222	12	665x	665x	PROPN
gujaf-19	222	13	14	14	NUM
gujaf-19	222	14	farooq	farooq	PROPN
gujaf-19	222	15	,	,	PUNCT
gujaf-19	222	16	r.	r.	PROPN
gujaf-19	222	17	,	,	PUNCT
gujaf-19	222	18	&	&	CCONJ
gujaf-19	222	19	vij	vij	PROPN
gujaf-19	222	20	,	,	PUNCT
gujaf-19	222	21	s.	s.	PROPN
gujaf-19	222	22	(	(	PUNCT
gujaf-19	222	23	2017	2017	NUM
gujaf-19	222	24	)	)	PUNCT
gujaf-19	222	25	.	.	PUNCT
gujaf-19	223	1	moderating	moderate	VERB
gujaf-19	223	2	variables	variable	NOUN
gujaf-19	223	3	in	in	ADP
gujaf-19	223	4	business	business	NOUN
gujaf-19	223	5	research	research	NOUN
gujaf-19	223	6	.	.	PUNCT
gujaf-19	224	1	14(december	14(december	NUM
gujaf-19	224	2	2017	2017	NUM
gujaf-19	224	3	)	)	PUNCT
gujaf-19	224	4	,	,	PUNCT
gujaf-19	224	5	34–54	34–54	NUM
gujaf-19	224	6	.	.	PUNCT
gujaf-19	224	7	global	global	ADJ
gujaf-19	224	8	,	,	PUNCT
gujaf-19	224	9	&	&	CCONJ
gujaf-19	224	10	assetmanagement	assetmanagement	PROPN
gujaf-19	224	11	(	(	PUNCT
gujaf-19	224	12	2014	2014	NUM
gujaf-19	224	13	)	)	PUNCT
gujaf-19	224	14	.	.	PUNCT
gujaf-19	225	1	ball	ball	NOUN
gujaf-19	225	2	and	and	CCONJ
gujaf-19	225	3	brown	brown	ADJ
gujaf-19	225	4	(	(	PUNCT
gujaf-19	225	5	1968	1968	NUM
gujaf-19	225	6	):	):	PUNCT
gujaf-19	225	7	the	the	DET
gujaf-19	225	8	seed	seed	NOUN
gujaf-19	225	9	that	that	PRON
gujaf-19	225	10	made	make	VERB
gujaf-19	225	11	a	a	DET
gujaf-19	225	12	difference	difference	NOUN
gujaf-19	225	13	(	(	PUNCT
gujaf-19	225	14	vol	vol	NOUN
gujaf-19	225	15	.	.	NOUN
gujaf-19	225	16	6	6	NUM
gujaf-19	225	17	,	,	PUNCT
gujaf-19	225	18	issue	issue	NOUN
gujaf-19	225	19	january	january	PROPN
gujaf-19	225	20	)	)	PUNCT
gujaf-19	225	21	.	.	PUNCT
gujaf-19	226	1	gujarati	gujarati	PROPN
gujaf-19	226	2	,	,	PUNCT
gujaf-19	226	3	damodar	damodar	NOUN
gujaf-19	226	4	n.	n.	NOUN
gujaf-19	226	5	(	(	PUNCT
gujaf-19	226	6	2004	2004	NUM
gujaf-19	226	7	)	)	PUNCT
gujaf-19	226	8	.	.	PUNCT
gujaf-19	227	1	basic	basic	ADJ
gujaf-19	227	2	econometrics	econometric	NOUN
gujaf-19	227	3	(	(	PUNCT
gujaf-19	227	4	fourth	fourth	ADJ
gujaf-19	227	5	)	)	PUNCT
gujaf-19	227	6	.	.	PUNCT
gujaf-19	228	1	mcgraw	mcgraw	PROPN
gujaf-19	228	2	-	-	PUNCT
gujaf-19	228	3	hill	hill	NOUN
gujaf-19	228	4	companies	company	NOUN
gujaf-19	228	5	.	.	PUNCT
gujaf-19	229	1	hellström	hellström	NOUN
gujaf-19	229	2	,	,	PUNCT
gujaf-19	229	3	k.	k.	PROPN
gujaf-19	229	4	(	(	PUNCT
gujaf-19	229	5	2005	2005	NUM
gujaf-19	229	6	)	)	PUNCT
gujaf-19	229	7	.	.	PUNCT
gujaf-19	230	1	the	the	DET
gujaf-19	230	2	value	value	NOUN
gujaf-19	230	3	relevance	relevance	NOUN
gujaf-19	230	4	of	of	ADP
gujaf-19	230	5	financial	financial	ADJ
gujaf-19	230	6	accounting	accounting	NOUN
gujaf-19	230	7	information	information	NOUN
gujaf-19	230	8	in	in	ADP
gujaf-19	230	9	a	a	DET
gujaf-19	230	10	transitional	transitional	ADJ
gujaf-19	230	11	economy	economy	NOUN
gujaf-19	230	12	 	 	SPACE
gujaf-19	230	13	:	:	PUNCT
gujaf-19	230	14	the	the	DET
gujaf-19	230	15	case	case	NOUN
gujaf-19	230	16	of	of	ADP
gujaf-19	230	17	the	the	DET
gujaf-19	230	18	czech	czech	PROPN
gujaf-19	230	19	republic	republic	NOUN
gujaf-19	230	20	katerina	katerina	PROPN
gujaf-19	230	21	hellström	hellström	PROPN
gujaf-19	230	22	centre	centre	PROPN
gujaf-19	230	23	for	for	ADP
gujaf-19	230	24	financial	financial	ADJ
gujaf-19	230	25	analysis	analysis	NOUN
gujaf-19	230	26	in	in	ADP
gujaf-19	230	27	accounting	account	VERB
gujaf-19	230	28	stockholm	stockholm	PROPN
gujaf-19	230	29	school	school	NOUN
gujaf-19	230	30	of	of	ADP
gujaf-19	230	31	economics	economics	PROPN
gujaf-19	230	32	box	box	PROPN
gujaf-19	230	33	6501	6501	NUM
gujaf-19	230	34	sse	sse	PROPN
gujaf-19	230	35	/	/	SYM
gujaf-19	230	36	efi	efi	PROPN
gujaf-19	230	37	working	working	PROPN
gujaf-19	230	38	paper	paper	NOUN
gujaf-19	230	39	series	series	NOUN
gujaf-19	230	40	in	in	ADP
gujaf-19	230	41	busi	busi	NOUN
gujaf-19	230	42	.	.	PUNCT
gujaf-19	231	1	iasb	iasb	PROPN
gujaf-19	231	2	.	.	PUNCT
gujaf-19	232	1	(	(	PUNCT
gujaf-19	232	2	2014	2014	NUM
gujaf-19	232	3	)	)	PUNCT
gujaf-19	232	4	.	.	PUNCT
gujaf-19	233	1	accounting	accounting	NOUN
gujaf-19	233	2	and	and	CCONJ
gujaf-19	233	3	reporting	reporting	NOUN
gujaf-19	233	4	concepts	concept	NOUN
gujaf-19	233	5	(	(	PUNCT
gujaf-19	233	6	f.	f.	PROPN
gujaf-19	233	7	i.	i.	PROPN
gujaf-19	233	8	ogunjuboun	ogunjuboun	PROPN
gujaf-19	233	9	,	,	PUNCT
gujaf-19	233	10	m.	m.	NOUN
gujaf-19	233	11	odejayi	odejayi	PROPN
gujaf-19	233	12	,	,	PUNCT
gujaf-19	233	13	s.	s.	PROPN
gujaf-19	233	14	o.adeleke	o.adeleke	PROPN
gujaf-19	233	15	,	,	PUNCT
gujaf-19	233	16	s.	s.	PROPN
gujaf-19	233	17	a.	a.	PROPN
gujaf-19	233	18	bammeke	bammeke	PROPN
gujaf-19	233	19	,	,	PUNCT
gujaf-19	233	20	j.	j.	PROPN
gujaf-19	233	21	a.	a.	PROPN
gujaf-19	233	22	ekungba	ekungba	PROPN
gujaf-19	233	23	,	,	PUNCT
gujaf-19	233	24	u.	u.	PROPN
gujaf-19	233	25	i.	i.	PROPN
gujaf-19	233	26	erobu	erobu	PROPN
gujaf-19	233	27	,	,	PUNCT
gujaf-19	233	28	d.	d.	PROPN
gujaf-19	233	29	o.	o.	PROPN
gujaf-19	233	30	o.	o.	PROPN
gujaf-19	233	31	obisesan	obisesan	PROPN
gujaf-19	233	32	,	,	PUNCT
gujaf-19	233	33	&	&	CCONJ
gujaf-19	233	34	t.	t.	PROPN
gujaf-19	233	35	popoola	popoola	PROPN
gujaf-19	233	36	(	(	PUNCT
gujaf-19	233	37	eds	ed	NOUN
gujaf-19	233	38	.	.	PUNCT
gujaf-19	233	39	)	)	PUNCT
gujaf-19	233	40	;	;	PUNCT
gujaf-19	233	41	second	second	ADJ
gujaf-19	233	42	)	)	PUNCT
gujaf-19	233	43	.	.	PUNCT
gujaf-19	234	1	ican	ican	ADJ
gujaf-19	234	2	publishers	publisher	NOUN
gujaf-19	234	3	.	.	PUNCT
gujaf-19	235	1	lixin	lixin	PROPN
gujaf-19	235	2	,	,	PUNCT
gujaf-19	235	3	x.	x.	PROPN
gujaf-19	235	4	,	,	PUNCT
gujaf-19	235	5	&	&	CCONJ
gujaf-19	235	6	lin	lin	PROPN
gujaf-19	235	7	,	,	PUNCT
gujaf-19	235	8	c.	c.	PROPN
gujaf-19	235	9	(	(	PUNCT
gujaf-19	235	10	2008	2008	NUM
gujaf-19	235	11	)	)	PUNCT
gujaf-19	235	12	.	.	PUNCT
gujaf-19	236	1	the	the	DET
gujaf-19	236	2	relationship	relationship	NOUN
gujaf-19	236	3	between	between	ADP
gujaf-19	236	4	debt	debt	NOUN
gujaf-19	236	5	financing	financing	NOUN
gujaf-19	236	6	and	and	CCONJ
gujaf-19	236	7	market	market	NOUN
gujaf-19	236	8	value	value	NOUN
gujaf-19	236	9	of	of	ADP
gujaf-19	236	10	company	company	NOUN
gujaf-19	236	11	 	 	SPACE
gujaf-19	236	12	:	:	PUNCT
gujaf-19	236	13	empirical	empirical	ADJ
gujaf-19	236	14	study	study	NOUN
gujaf-19	236	15	of	of	ADP
gujaf-19	236	16	listed	list	VERB
gujaf-19	236	17	real	real	ADJ
gujaf-19	236	18	estate	estate	NOUN
gujaf-19	236	19	company	company	NOUN
gujaf-19	236	20	of	of	ADP
gujaf-19	236	21	china	china	PROPN
gujaf-19	236	22	2	2	NUM
gujaf-19	236	23	advantages	advantage	NOUN
gujaf-19	236	24	and	and	CCONJ
gujaf-19	236	25	disadvantages	disadvantage	NOUN
gujaf-19	236	26	of	of	ADP
gujaf-19	236	27	debt	debt	NOUN
gujaf-19	236	28	financing	financing	NOUN
gujaf-19	236	29	.	.	PUNCT
gujaf-19	237	1	2043–2047	2043–2047	NUM
gujaf-19	237	2	.	.	PUNCT
gujaf-19	237	3	mamuda	mamuda	NOUN
gujaf-19	237	4	,	,	PUNCT
gujaf-19	237	5	m.	m.	NOUN
gujaf-19	237	6	u.	u.	PROPN
gujaf-19	237	7	(	(	PUNCT
gujaf-19	237	8	2015	2015	NUM
gujaf-19	237	9	)	)	PUNCT
gujaf-19	237	10	.	.	PUNCT
gujaf-19	238	1	value	value	NOUN
gujaf-19	238	2	relevance	relevance	NOUN
gujaf-19	238	3	of	of	ADP
gujaf-19	238	4	accounting	accounting	NOUN
gujaf-19	238	5	information	information	NOUN
gujaf-19	238	6	of	of	ADP
gujaf-19	238	7	listed	list	VERB
gujaf-19	238	8	industrial	industrial	ADJ
gujaf-19	238	9	goods	good	NOUN
gujaf-19	238	10	firms	firm	NOUN
gujaf-19	238	11	in	in	ADP
gujaf-19	238	12	nigeria	nigeria	PROPN
gujaf-19	238	13	.	.	PUNCT
gujaf-19	239	1	mulenga	mulenga	PROPN
gujaf-19	239	2	,	,	PUNCT
gujaf-19	239	3	m.	m.	NOUN
gujaf-19	239	4	j.	j.	PROPN
gujaf-19	239	5	(	(	PUNCT
gujaf-19	239	6	2015	2015	NUM
gujaf-19	239	7	)	)	PUNCT
gujaf-19	239	8	.	.	PUNCT
gujaf-19	240	1	value	value	NOUN
gujaf-19	240	2	relevance	relevance	NOUN
gujaf-19	240	3	of	of	ADP
gujaf-19	240	4	accounting	accounting	NOUN
gujaf-19	240	5	information	information	NOUN
gujaf-19	240	6	of	of	ADP
gujaf-19	240	7	listed	list	VERB
gujaf-19	240	8	public	public	ADJ
gujaf-19	240	9	sector	sector	NOUN
gujaf-19	240	10	banks	bank	NOUN
gujaf-19	240	11	in	in	ADP
gujaf-19	240	12	bombay	bombay	PROPN
gujaf-19	240	13	stock	stock	PROPN
gujaf-19	240	14	exchange	exchange	PROPN
gujaf-19	240	15	.	.	PUNCT
gujaf-19	241	1	vol	vol	NOUN
gujaf-19	241	2	.	.	PUNCT
gujaf-19	242	1	6(8	6(8	NUM
gujaf-19	242	2	)	)	PUNCT
gujaf-19	242	3	,	,	PUNCT
gujaf-19	243	1	222–232	222–232	NUM
gujaf-19	243	2	.	.	PUNCT
gujaf-19	244	1	mokhudu	mokhudu	PROPN
gujaf-19	244	2	,	,	PUNCT
gujaf-19	244	3	o.	o.	PROPN
gujaf-19	244	4	o.	o.	PROPN
gujaf-19	244	5	,	,	PUNCT
gujaf-19	244	6	&	&	CCONJ
gujaf-19	244	7	ibadin	ibadin	PROPN
gujaf-19	244	8	,	,	PUNCT
gujaf-19	244	9	p.	p.	NOUN
gujaf-19	244	10	o.	o.	NOUN
gujaf-19	245	1	(	(	PUNCT
gujaf-19	245	2	2015	2015	NUM
gujaf-19	245	3	)	)	PUNCT
gujaf-19	245	4	.	.	PUNCT
gujaf-19	246	1	the	the	DET
gujaf-19	246	2	value	value	NOUN
gujaf-19	246	3	relevance	relevance	NOUN
gujaf-19	246	4	of	of	ADP
gujaf-19	246	5	accounting	account	VERB
gujaf-19	246	6	information	information	NOUN
gujaf-19	246	7	 	 	SPACE
gujaf-19	246	8	:	:	PUNCT
gujaf-19	246	9	evidence	evidence	NOUN
gujaf-19	246	10	from	from	ADP
gujaf-19	246	11	nigeria	nigeria	PROPN
gujaf-19	246	12	.	.	PUNCT
gujaf-19	247	1	4(3	4(3	NUM
gujaf-19	247	2	)	)	PUNCT
gujaf-19	247	3	,	,	PUNCT
gujaf-19	247	4	20–30	20–30	NUM
gujaf-19	247	5	.	.	PUNCT
gujaf-19	248	1	https://doi.org/10.5430/afr.v4n3p20	https://doi.org/10.5430/afr.v4n3p20	NOUN
gujaf-19	248	2	premiumtimes	premiumtime	NOUN
gujaf-19	248	3	.	.	PUNCT
gujaf-19	249	1	(	(	PUNCT
gujaf-19	249	2	2016	2016	NUM
gujaf-19	249	3	)	)	PUNCT
gujaf-19	249	4	.	.	PUNCT
gujaf-19	250	1	difficult	difficult	ADJ
gujaf-19	250	2	year	year	NOUN
gujaf-19	250	3	for	for	ADP
gujaf-19	250	4	nigeria	nigeria	PROPN
gujaf-19	250	5	’s	’s	PART
gujaf-19	250	6	capital	capital	NOUN
gujaf-19	250	7	market	market	NOUN
gujaf-19	250	8	.	.	PUNCT
gujaf-19	251	1	publisher	publisher	NOUN
gujaf-19	251	2	,	,	PUNCT
gujaf-19	251	3	r.	r.	PROPN
gujaf-19	251	4	i.	i.	PROPN
gujaf-19	251	5	,	,	PUNCT
gujaf-19	251	6	shehzad	shehzad	PROPN
gujaf-19	251	7	,	,	PUNCT
gujaf-19	251	8	k.	k.	PROPN
gujaf-19	251	9	,	,	PUNCT
gujaf-19	251	10	&	&	CCONJ
gujaf-19	251	11	ismail	ismail	PROPN
gujaf-19	251	12	,	,	PUNCT
gujaf-19	251	13	a.	a.	NOUN
gujaf-19	251	14	(	(	PUNCT
gujaf-19	251	15	2014	2014	NUM
gujaf-19	251	16	)	)	PUNCT
gujaf-19	251	17	.	.	PUNCT
gujaf-19	252	1	value	value	NOUN
gujaf-19	252	2	relevance	relevance	NOUN
gujaf-19	252	3	of	of	ADP
gujaf-19	252	4	accounting	accounting	NOUN
gujaf-19	252	5	information	information	NOUN
gujaf-19	252	6	and	and	CCONJ
gujaf-19	252	7	its	its	PRON
gujaf-19	252	8	impact	impact	NOUN
gujaf-19	252	9	on	on	ADP
gujaf-19	252	10	stock	stock	NOUN
gujaf-19	252	11	prices	price	NOUN
gujaf-19	252	12	 	 	SPACE
gujaf-19	252	13	:	:	PUNCT
gujaf-19	252	14	case	case	NOUN
gujaf-19	252	15	study	study	NOUN
gujaf-19	252	16	of	of	ADP
gujaf-19	252	17	listed	list	VERB
gujaf-19	252	18	banks	bank	NOUN
gujaf-19	252	19	at	at	ADP
gujaf-19	252	20	karachi	karachi	PROPN
gujaf-19	252	21	stock	stock	PROPN
gujaf-19	252	22	exchange	exchange	PROPN
gujaf-19	252	23	.	.	PUNCT
gujaf-19	253	1	3(1	3(1	NUM
gujaf-19	253	2	)	)	PUNCT
gujaf-19	254	1	,	,	PUNCT
gujaf-19	254	2	40–48	40–48	NUM
gujaf-19	254	3	.	.	PUNCT
gujaf-19	255	1	quarterly	quarterly	PROPN
gujaf-19	255	2	,	,	PUNCT
gujaf-19	255	3	b.	b.	PROPN
gujaf-19	255	4	s.	s.	PROPN
gujaf-19	255	5	(	(	PUNCT
gujaf-19	255	6	2014	2014	NUM
gujaf-19	255	7	):	):	PUNCT
gujaf-19	255	8	oshodin	oshodin	NOUN
gujaf-19	255	9	ernest	ernest	NOUN
gujaf-19	255	10	and	and	CCONJ
gujaf-19	255	11	mgbame	mgbame	PROPN
gujaf-19	255	12	chijoke	chijoke	VERB
gujaf-19	255	13	oscar	oscar	PROPN
gujaf-19	255	14	accounting	accounting	PROPN
gujaf-19	255	15	department	department	PROPN
gujaf-19	255	16	,	,	PUNCT
gujaf-19	255	17	faculty	faculty	NOUN
gujaf-19	255	18	of	of	ADP
gujaf-19	255	19	management	management	NOUN
gujaf-19	255	20	sciences	sciences	PROPN
gujaf-19	255	21	,	,	PUNCT
gujaf-19	255	22	university	university	NOUN
gujaf-19	255	23	of	of	ADP
gujaf-19	255	24	benin	benin	PROPN
gujaf-19	255	25	,	,	PUNCT
gujaf-19	255	26	nigeria	nigeria	PROPN
gujaf-19	255	27	.	.	PUNCT
gujaf-19	256	1	6(1	6(1	NUM
gujaf-19	256	2	)	)	PUNCT
gujaf-19	256	3	.	.	PUNCT
gujaf-19	257	1	sabri	sabri	NOUN
gujaf-19	257	2	,	,	PUNCT
gujaf-19	257	3	m.	m.	NOUN
gujaf-19	257	4	,	,	PUNCT
gujaf-19	257	5	&	&	CCONJ
gujaf-19	257	6	mohd	mohd	PROPN
gujaf-19	257	7	-	-	PUNCT
gujaf-19	257	8	saleh	saleh	PROPN
gujaf-19	257	9	,	,	PUNCT
gujaf-19	257	10	n.	n.	PROPN
gujaf-19	257	11	(	(	PUNCT
gujaf-19	257	12	2010	2010	NUM
gujaf-19	257	13	)	)	PUNCT
gujaf-19	257	14	.	.	PUNCT
gujaf-19	258	1	the	the	DET
gujaf-19	258	2	value	value	NOUN
gujaf-19	258	3	relevance	relevance	NOUN
gujaf-19	258	4	of	of	ADP
gujaf-19	258	5	financial	financial	ADJ
gujaf-19	258	6	instruments	instrument	NOUN
gujaf-19	258	7	disclosure	disclosure	NOUN
gujaf-19	258	8	in	in	ADP
gujaf-19	258	9	malaysian	malaysian	ADJ
gujaf-19	258	10	firms	firm	NOUN
gujaf-19	258	11	listed	list	VERB
gujaf-19	258	12	in	in	ADP
gujaf-19	258	13	the	the	DET
gujaf-19	258	14	main	main	ADJ
gujaf-19	258	15	board	board	NOUN
gujaf-19	258	16	of	of	ADP
gujaf-19	258	17	bursa	bursa	PROPN
gujaf-19	258	18	malaysia	malaysia	PROPN
gujaf-19	258	19	.	.	PUNCT
gujaf-19	259	1	4(2	4(2	NUM
gujaf-19	259	2	)	)	PUNCT
gujaf-19	259	3	,	,	PUNCT
gujaf-19	260	1	243–270	243–270	NUM
gujaf-19	260	2	.	.	PUNCT