id	sid	tid	token	lemma	pos
gujaf-197	1	1	gusau	gusau	PROPN
gujaf-197	1	2	journal	journal	NOUN
gujaf-197	1	3	of	of	ADP
gujaf-197	1	4	accounting	accounting	NOUN
gujaf-197	1	5	and	and	CCONJ
gujaf-197	1	6	finance	finance	NOUN
gujaf-197	1	7	(	(	PUNCT
gujaf-197	1	8	gujaf	gujaf	NOUN
gujaf-197	1	9	)	)	PUNCT
gujaf-197	1	10	vol	vol	NOUN
gujaf-197	1	11	.	.	NOUN
gujaf-197	1	12	4	4	NUM
gujaf-197	1	13	issue	issue	NOUN
gujaf-197	1	14	1	1	NUM
gujaf-197	1	15	,	,	PUNCT
gujaf-197	1	16	april	april	PROPN
gujaf-197	1	17	,	,	PUNCT
gujaf-197	1	18	2023	2023	NUM
gujaf-197	1	19	issn	issn	X
gujaf-197	1	20	:	:	PUNCT
gujaf-197	1	21	2756	2756	NUM
gujaf-197	1	22	-	-	PUNCT
gujaf-197	1	23	665x	665x	NOUN
gujaf-197	1	24	a	a	DET
gujaf-197	1	25	publication	publication	NOUN
gujaf-197	1	26	of	of	ADP
gujaf-197	1	27	department	department	NOUN
gujaf-197	1	28	of	of	ADP
gujaf-197	1	29	accounting	accounting	NOUN
gujaf-197	1	30	and	and	CCONJ
gujaf-197	1	31	finance	finance	NOUN
gujaf-197	1	32	,	,	PUNCT
gujaf-197	1	33	faculty	faculty	NOUN
gujaf-197	1	34	of	of	ADP
gujaf-197	1	35	management	management	NOUN
gujaf-197	1	36	and	and	CCONJ
gujaf-197	1	37	social	social	ADJ
gujaf-197	1	38	sciences	science	NOUN
gujaf-197	1	39	,	,	PUNCT
gujaf-197	1	40	federal	federal	ADJ
gujaf-197	1	41	university	university	NOUN
gujaf-197	1	42	gusau	gusau	NOUN
gujaf-197	1	43	,	,	PUNCT
gujaf-197	1	44	zamfara	zamfara	PROPN
gujaf-197	1	45	state	state	PROPN
gujaf-197	1	46	-nigeria	-nigeria	PROPN
gujaf-197	1	47	gusau	gusau	ADJ
gujaf-197	1	48	journal	journal	NOUN
gujaf-197	1	49	of	of	ADP
gujaf-197	1	50	accounting	accounting	NOUN
gujaf-197	1	51	and	and	CCONJ
gujaf-197	1	52	finance	finance	NOUN
gujaf-197	1	53	,	,	PUNCT
gujaf-197	1	54	vol	vol	NOUN
gujaf-197	1	55	.	.	PROPN
gujaf-197	1	56	4	4	NUM
gujaf-197	1	57	,	,	PUNCT
gujaf-197	1	58	issue	issue	NOUN
gujaf-197	1	59	1	1	NUM
gujaf-197	1	60	,	,	PUNCT
gujaf-197	1	61	april	april	PROPN
gujaf-197	1	62	,	,	PUNCT
gujaf-197	1	63	2023	2023	NUM
gujaf-197	1	64	ii	ii	NUM
gujaf-197	1	65	©	©	PROPN
gujaf-197	1	66	department	department	PROPN
gujaf-197	1	67	of	of	ADP
gujaf-197	1	68	accounting	accounting	NOUN
gujaf-197	1	69	and	and	CCONJ
gujaf-197	1	70	finance	finance	NOUN
gujaf-197	1	71	vol	vol	NOUN
gujaf-197	1	72	.	.	PROPN
gujaf-197	1	73	4	4	NUM
gujaf-197	1	74	issue	issue	NOUN
gujaf-197	1	75	1	1	NUM
gujaf-197	1	76	april	april	PROPN
gujaf-197	1	77	,	,	PUNCT
gujaf-197	1	78	2023	2023	NUM
gujaf-197	1	79	issn	issn	X
gujaf-197	1	80	:	:	PUNCT
gujaf-197	1	81	2756	2756	NUM
gujaf-197	1	82	-	-	PUNCT
gujaf-197	1	83	665x	665x	NOUN
gujaf-197	1	84	a	a	DET
gujaf-197	1	85	publication	publication	NOUN
gujaf-197	1	86	of	of	ADP
gujaf-197	1	87	department	department	NOUN
gujaf-197	1	88	of	of	ADP
gujaf-197	1	89	accounting	accounting	NOUN
gujaf-197	1	90	and	and	CCONJ
gujaf-197	1	91	finance	finance	NOUN
gujaf-197	1	92	,	,	PUNCT
gujaf-197	1	93	faculty	faculty	NOUN
gujaf-197	1	94	of	of	ADP
gujaf-197	1	95	management	management	NOUN
gujaf-197	1	96	and	and	CCONJ
gujaf-197	1	97	social	social	ADJ
gujaf-197	1	98	sciences	science	NOUN
gujaf-197	1	99	,	,	PUNCT
gujaf-197	1	100	federal	federal	ADJ
gujaf-197	1	101	university	university	NOUN
gujaf-197	1	102	gusau	gusau	NOUN
gujaf-197	1	103	,	,	PUNCT
gujaf-197	1	104	zamfara	zamfara	PROPN
gujaf-197	1	105	state	state	NOUN
gujaf-197	1	106	-nigeria	-nigeria	PROPN
gujaf-197	1	107	all	all	DET
gujaf-197	1	108	rights	right	NOUN
gujaf-197	1	109	reserved	reserve	VERB
gujaf-197	1	110	except	except	SCONJ
gujaf-197	1	111	for	for	ADP
gujaf-197	1	112	academic	academic	ADJ
gujaf-197	1	113	purposes	purpose	NOUN
gujaf-197	1	114	no	no	DET
gujaf-197	1	115	part	part	NOUN
gujaf-197	1	116	or	or	CCONJ
gujaf-197	1	117	whole	whole	NOUN
gujaf-197	1	118	of	of	ADP
gujaf-197	1	119	this	this	DET
gujaf-197	1	120	publication	publication	NOUN
gujaf-197	1	121	is	be	AUX
gujaf-197	1	122	allowed	allow	VERB
gujaf-197	1	123	to	to	PART
gujaf-197	1	124	be	be	AUX
gujaf-197	1	125	reproduced	reproduce	VERB
gujaf-197	1	126	,	,	PUNCT
gujaf-197	1	127	stored	store	VERB
gujaf-197	1	128	in	in	ADP
gujaf-197	1	129	a	a	DET
gujaf-197	1	130	retrieval	retrieval	NOUN
gujaf-197	1	131	system	system	NOUN
gujaf-197	1	132	or	or	CCONJ
gujaf-197	1	133	transmitted	transmit	VERB
gujaf-197	1	134	in	in	ADP
gujaf-197	1	135	any	any	DET
gujaf-197	1	136	form	form	NOUN
gujaf-197	1	137	or	or	CCONJ
gujaf-197	1	138	by	by	ADP
gujaf-197	1	139	any	any	DET
gujaf-197	1	140	means	mean	NOUN
gujaf-197	1	141	be	be	AUX
gujaf-197	1	142	it	it	PRON
gujaf-197	1	143	mechanical	mechanical	ADJ
gujaf-197	1	144	,	,	PUNCT
gujaf-197	1	145	electrical	electrical	ADJ
gujaf-197	1	146	,	,	PUNCT
gujaf-197	1	147	photocopying	photocopying	NOUN
gujaf-197	1	148	,	,	PUNCT
gujaf-197	1	149	recording	recording	NOUN
gujaf-197	1	150	or	or	CCONJ
gujaf-197	1	151	otherwise	otherwise	ADV
gujaf-197	1	152	,	,	PUNCT
gujaf-197	1	153	without	without	ADP
gujaf-197	1	154	prior	prior	ADJ
gujaf-197	1	155	permission	permission	NOUN
gujaf-197	1	156	of	of	ADP
gujaf-197	1	157	the	the	DET
gujaf-197	1	158	copyright	copyright	NOUN
gujaf-197	1	159	owner	owner	NOUN
gujaf-197	1	160	.	.	PUNCT
gujaf-197	2	1	published	publish	VERB
gujaf-197	2	2	and	and	CCONJ
gujaf-197	2	3	printed	print	VERB
gujaf-197	2	4	by	by	ADP
gujaf-197	2	5	:	:	PUNCT
gujaf-197	2	6	ahmadu	ahmadu	PROPN
gujaf-197	2	7	bello	bello	PROPN
gujaf-197	2	8	university	university	PROPN
gujaf-197	2	9	press	press	NOUN
gujaf-197	2	10	limited	limit	VERB
gujaf-197	2	11	,	,	PUNCT
gujaf-197	2	12	zaria	zaria	PROPN
gujaf-197	2	13	kaduna	kaduna	PROPN
gujaf-197	2	14	state	state	PROPN
gujaf-197	2	15	,	,	PUNCT
gujaf-197	2	16	nigeria	nigeria	PROPN
gujaf-197	2	17	.	.	PUNCT
gujaf-197	3	1	tel	tel	ADP
gujaf-197	3	2	:	:	PUNCT
gujaf-197	3	3	08065949711	08065949711	NUM
gujaf-197	3	4	,	,	PUNCT
gujaf-197	3	5	069	069	NUM
gujaf-197	3	6	-	-	SYM
gujaf-197	3	7	879121	879121	NUM
gujaf-197	3	8	e	e	NOUN
gujaf-197	3	9	-	-	NOUN
gujaf-197	3	10	mail	mail	NOUN
gujaf-197	3	11	:	:	PUNCT
gujaf-197	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-197	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-197	4	1	website	website	NOUN
gujaf-197	4	2	:	:	PUNCT
gujaf-197	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-197	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-197	4	5	gusau	gusau	PROPN
gujaf-197	4	6	journal	journal	PROPN
gujaf-197	4	7	of	of	ADP
gujaf-197	4	8	accounting	accounting	NOUN
gujaf-197	4	9	and	and	CCONJ
gujaf-197	4	10	finance	finance	NOUN
gujaf-197	4	11	,	,	PUNCT
gujaf-197	4	12	vol	vol	NOUN
gujaf-197	4	13	.	.	PROPN
gujaf-197	4	14	4	4	NUM
gujaf-197	4	15	,	,	PUNCT
gujaf-197	4	16	issue	issue	NOUN
gujaf-197	4	17	1	1	NUM
gujaf-197	4	18	,	,	PUNCT
gujaf-197	4	19	april	april	PROPN
gujaf-197	4	20	,	,	PUNCT
gujaf-197	4	21	2023	2023	NUM
gujaf-197	4	22	iii	iii	NUM
gujaf-197	4	23	editorial	editorial	PROPN
gujaf-197	4	24	board	board	NOUN
gujaf-197	4	25	editor	editor	NOUN
gujaf-197	4	26	-	-	PUNCT
gujaf-197	4	27	in	in	ADP
gujaf-197	4	28	-	-	PUNCT
gujaf-197	4	29	chief	chief	NOUN
gujaf-197	4	30	:	:	PUNCT
gujaf-197	4	31	prof	prof	PROPN
gujaf-197	4	32	.	.	PUNCT
gujaf-197	4	33	shehu	shehu	PROPN
gujaf-197	5	1	usman	usman	PROPN
gujaf-197	5	2	hassan	hassan	PROPN
gujaf-197	5	3	department	department	PROPN
gujaf-197	5	4	of	of	ADP
gujaf-197	5	5	accounting	accounting	PROPN
gujaf-197	5	6	,	,	PUNCT
gujaf-197	5	7	federal	federal	ADJ
gujaf-197	5	8	university	university	PROPN
gujaf-197	5	9	of	of	ADP
gujaf-197	5	10	kashere	kashere	PROPN
gujaf-197	5	11	,	,	PUNCT
gujaf-197	5	12	gombe	gombe	ADJ
gujaf-197	5	13	state	state	NOUN
gujaf-197	5	14	.	.	PUNCT
gujaf-197	6	1	associate	associate	NOUN
gujaf-197	6	2	editor	editor	NOUN
gujaf-197	6	3	:	:	PUNCT
gujaf-197	6	4	dr	dr	PROPN
gujaf-197	6	5	.	.	PROPN
gujaf-197	6	6	muhammad	muhammad	PROPN
gujaf-197	6	7	mustapha	mustapha	PROPN
gujaf-197	6	8	bagudo	bagudo	PROPN
gujaf-197	6	9	department	department	PROPN
gujaf-197	6	10	of	of	ADP
gujaf-197	6	11	accounting	accounting	PROPN
gujaf-197	6	12	,	,	PUNCT
gujaf-197	6	13	ahmadu	ahmadu	PROPN
gujaf-197	6	14	bello	bello	PROPN
gujaf-197	6	15	university	university	PROPN
gujaf-197	6	16	zaria	zaria	PROPN
gujaf-197	6	17	,	,	PUNCT
gujaf-197	6	18	kaduna	kaduna	PROPN
gujaf-197	6	19	state	state	PROPN
gujaf-197	6	20	.	.	PUNCT
gujaf-197	7	1	managing	manage	VERB
gujaf-197	7	2	editor	editor	NOUN
gujaf-197	7	3	:	:	PUNCT
gujaf-197	7	4	umar	umar	PROPN
gujaf-197	7	5	farouk	farouk	PROPN
gujaf-197	7	6	abdulkarim	abdulkarim	PROPN
gujaf-197	7	7	department	department	PROPN
gujaf-197	7	8	of	of	ADP
gujaf-197	7	9	accounting	accounting	NOUN
gujaf-197	7	10	and	and	CCONJ
gujaf-197	7	11	finance	finance	NOUN
gujaf-197	7	12	,	,	PUNCT
gujaf-197	7	13	federal	federal	ADJ
gujaf-197	7	14	university	university	NOUN
gujaf-197	7	15	gusau	gusau	PROPN
gujaf-197	7	16	,	,	PUNCT
gujaf-197	7	17	zamfara	zamfara	PROPN
gujaf-197	7	18	state	state	PROPN
gujaf-197	7	19	.	.	PUNCT
gujaf-197	8	1	editorial	editorial	PROPN
gujaf-197	8	2	board	board	NOUN
gujaf-197	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-197	8	4	modu	modu	PROPN
gujaf-197	8	5	kumshe	kumshe	PROPN
gujaf-197	8	6	department	department	PROPN
gujaf-197	8	7	of	of	ADP
gujaf-197	8	8	accounting	accounting	PROPN
gujaf-197	8	9	,	,	PUNCT
gujaf-197	8	10	university	university	NOUN
gujaf-197	8	11	of	of	ADP
gujaf-197	8	12	maiduguri	maiduguri	PROPN
gujaf-197	8	13	,	,	PUNCT
gujaf-197	8	14	borno	borno	PROPN
gujaf-197	8	15	state	state	PROPN
gujaf-197	8	16	.	.	PUNCT
gujaf-197	9	1	prof	prof	PROPN
gujaf-197	9	2	ugochukwu	ugochukwu	PROPN
gujaf-197	9	3	c.	c.	PROPN
gujaf-197	9	4	nzewi	nzewi	VERB
gujaf-197	9	5	department	department	PROPN
gujaf-197	9	6	of	of	ADP
gujaf-197	9	7	accounting	accounting	PROPN
gujaf-197	9	8	,	,	PUNCT
gujaf-197	9	9	paul	paul	PROPN
gujaf-197	9	10	university	university	PROPN
gujaf-197	9	11	awka	awka	NOUN
gujaf-197	9	12	,	,	PUNCT
gujaf-197	9	13	anambra	anambra	PROPN
gujaf-197	9	14	state	state	PROPN
gujaf-197	9	15	.	.	PUNCT
gujaf-197	10	1	prof	prof	PROPN
gujaf-197	10	2	kabir	kabir	PROPN
gujaf-197	10	3	tahir	tahir	PROPN
gujaf-197	10	4	hamid	hamid	PROPN
gujaf-197	10	5	department	department	PROPN
gujaf-197	10	6	of	of	ADP
gujaf-197	10	7	accounting	accounting	PROPN
gujaf-197	10	8	,	,	PUNCT
gujaf-197	10	9	bayero	bayero	PROPN
gujaf-197	10	10	university	university	PROPN
gujaf-197	10	11	,	,	PUNCT
gujaf-197	10	12	kano	kano	PROPN
gujaf-197	10	13	,	,	PUNCT
gujaf-197	10	14	kano	kano	PROPN
gujaf-197	10	15	state	state	PROPN
gujaf-197	10	16	.	.	PUNCT
gujaf-197	11	1	prof	prof	PROPN
gujaf-197	11	2	.	.	PUNCT
gujaf-197	12	1	ekoja	ekoja	PROPN
gujaf-197	12	2	b.	b.	PROPN
gujaf-197	12	3	ekoja	ekoja	PROPN
gujaf-197	12	4	department	department	PROPN
gujaf-197	12	5	of	of	ADP
gujaf-197	12	6	accounting	accounting	PROPN
gujaf-197	12	7	,	,	PUNCT
gujaf-197	12	8	university	university	PROPN
gujaf-197	12	9	of	of	ADP
gujaf-197	12	10	jos	jos	PROPN
gujaf-197	12	11	.	.	PROPN
gujaf-197	12	12	prof	prof	PROPN
gujaf-197	12	13	.	.	PUNCT
gujaf-197	13	1	clifford	clifford	PROPN
gujaf-197	13	2	ofurum	ofurum	PROPN
gujaf-197	13	3	department	department	PROPN
gujaf-197	13	4	of	of	ADP
gujaf-197	13	5	accounting	accounting	PROPN
gujaf-197	13	6	,	,	PUNCT
gujaf-197	13	7	university	university	NOUN
gujaf-197	13	8	of	of	ADP
gujaf-197	13	9	portharcourt	portharcourt	PROPN
gujaf-197	13	10	,	,	PUNCT
gujaf-197	13	11	rivers	river	NOUN
gujaf-197	13	12	state	state	PROPN
gujaf-197	13	13	.	.	PUNCT
gujaf-197	14	1	prof	prof	PROPN
gujaf-197	14	2	.	.	PUNCT
gujaf-197	15	1	ahmad	ahmad	PROPN
gujaf-197	15	2	bello	bello	PROPN
gujaf-197	15	3	dogarawa	dogarawa	PROPN
gujaf-197	15	4	department	department	PROPN
gujaf-197	15	5	of	of	ADP
gujaf-197	15	6	accounting	accounting	NOUN
gujaf-197	15	7	,	,	PUNCT
gujaf-197	15	8	ahmadu	ahmadu	PROPN
gujaf-197	15	9	bello	bello	PROPN
gujaf-197	15	10	university	university	PROPN
gujaf-197	15	11	zaria	zaria	PROPN
gujaf-197	15	12	.	.	PUNCT
gujaf-197	16	1	prof	prof	PROPN
gujaf-197	16	2	.	.	PUNCT
gujaf-197	17	1	yusuf	yusuf	PROPN
gujaf-197	17	2	.	.	PUNCT
gujaf-197	18	1	b.	b.	PROPN
gujaf-197	18	2	rahman	rahman	PROPN
gujaf-197	18	3	department	department	PROPN
gujaf-197	18	4	of	of	ADP
gujaf-197	18	5	accounting	accounting	PROPN
gujaf-197	18	6	,	,	PUNCT
gujaf-197	18	7	lagos	lagos	NOUN
gujaf-197	18	8	state	state	PROPN
gujaf-197	18	9	university	university	PROPN
gujaf-197	18	10	,	,	PUNCT
gujaf-197	18	11	lagos	lagos	NOUN
gujaf-197	18	12	state	state	NOUN
gujaf-197	18	13	.	.	PUNCT
gujaf-197	19	1	gusau	gusau	PROPN
gujaf-197	19	2	journal	journal	PROPN
gujaf-197	19	3	of	of	ADP
gujaf-197	19	4	accounting	accounting	NOUN
gujaf-197	19	5	and	and	CCONJ
gujaf-197	19	6	finance	finance	NOUN
gujaf-197	19	7	,	,	PUNCT
gujaf-197	19	8	vol	vol	NOUN
gujaf-197	19	9	.	.	PROPN
gujaf-197	19	10	4	4	NUM
gujaf-197	19	11	,	,	PUNCT
gujaf-197	19	12	issue	issue	NOUN
gujaf-197	19	13	1	1	NUM
gujaf-197	19	14	,	,	PUNCT
gujaf-197	19	15	april	april	PROPN
gujaf-197	19	16	,	,	PUNCT
gujaf-197	19	17	2023	2023	NUM
gujaf-197	19	18	iv	iv	NUM
gujaf-197	19	19	prof	prof	NOUN
gujaf-197	19	20	.	.	PUNCT
gujaf-197	20	1	suleiman	suleiman	PROPN
gujaf-197	20	2	a.	a.	PROPN
gujaf-197	20	3	s.	s.	PROPN
gujaf-197	20	4	aruwa	aruwa	PROPN
gujaf-197	20	5	department	department	PROPN
gujaf-197	20	6	of	of	ADP
gujaf-197	20	7	accounting	accounting	PROPN
gujaf-197	20	8	,	,	PUNCT
gujaf-197	20	9	nasarawa	nasarawa	PROPN
gujaf-197	20	10	state	state	PROPN
gujaf-197	20	11	university	university	PROPN
gujaf-197	20	12	,	,	PUNCT
gujaf-197	20	13	keffi	keffi	PROPN
gujaf-197	20	14	,	,	PUNCT
gujaf-197	20	15	nasarawa	nasarawa	PROPN
gujaf-197	20	16	state	state	PROPN
gujaf-197	20	17	.	.	PUNCT
gujaf-197	21	1	prof	prof	PROPN
gujaf-197	21	2	.	.	PUNCT
gujaf-197	22	1	muhammad	muhammad	PROPN
gujaf-197	22	2	junaidu	junaidu	PROPN
gujaf-197	22	3	kurawa	kurawa	PROPN
gujaf-197	22	4	department	department	PROPN
gujaf-197	22	5	of	of	ADP
gujaf-197	22	6	accounting	accounting	PROPN
gujaf-197	22	7	,	,	PUNCT
gujaf-197	22	8	bayero	bayero	PROPN
gujaf-197	22	9	university	university	PROPN
gujaf-197	22	10	kano	kano	PROPN
gujaf-197	22	11	,	,	PUNCT
gujaf-197	22	12	kano	kano	PROPN
gujaf-197	22	13	state	state	PROPN
gujaf-197	22	14	.	.	PUNCT
gujaf-197	23	1	prof	prof	PROPN
gujaf-197	23	2	.	.	PUNCT
gujaf-197	24	1	muhammad	muhammad	PROPN
gujaf-197	24	2	habibu	habibu	ADJ
gujaf-197	24	3	sabari	sabari	PROPN
gujaf-197	24	4	department	department	PROPN
gujaf-197	24	5	of	of	ADP
gujaf-197	24	6	accounting	accounting	NOUN
gujaf-197	24	7	,	,	PUNCT
gujaf-197	24	8	ahmadu	ahmadu	PROPN
gujaf-197	24	9	bello	bello	PROPN
gujaf-197	24	10	university	university	PROPN
gujaf-197	24	11	,	,	PUNCT
gujaf-197	24	12	zaria	zaria	PROPN
gujaf-197	24	13	.	.	PUNCT
gujaf-197	24	14	prof	prof	PROPN
gujaf-197	24	15	.	.	PUNCT
gujaf-197	25	1	okpanachi	okpanachi	PROPN
gujaf-197	25	2	joshua	joshua	PROPN
gujaf-197	25	3	department	department	PROPN
gujaf-197	25	4	of	of	ADP
gujaf-197	25	5	accounting	accounting	NOUN
gujaf-197	25	6	and	and	CCONJ
gujaf-197	25	7	management	management	NOUN
gujaf-197	25	8	,	,	PUNCT
gujaf-197	25	9	nigerian	nigerian	ADJ
gujaf-197	25	10	defence	defence	PROPN
gujaf-197	25	11	academy	academy	PROPN
gujaf-197	25	12	,	,	PUNCT
gujaf-197	25	13	kaduna	kaduna	PROPN
gujaf-197	25	14	.	.	PROPN
gujaf-197	25	15	prof	prof	PROPN
gujaf-197	25	16	.	.	PUNCT
gujaf-197	26	1	hassan	hassan	PROPN
gujaf-197	26	2	ibrahim	ibrahim	PROPN
gujaf-197	26	3	department	department	PROPN
gujaf-197	26	4	of	of	ADP
gujaf-197	26	5	accounting	accounting	PROPN
gujaf-197	26	6	,	,	PUNCT
gujaf-197	26	7	ibb	ibb	NOUN
gujaf-197	26	8	university	university	NOUN
gujaf-197	26	9	,	,	PUNCT
gujaf-197	26	10	lapai	lapai	NOUN
gujaf-197	26	11	,	,	PUNCT
gujaf-197	26	12	niger	niger	NOUN
gujaf-197	26	13	state	state	NOUN
gujaf-197	26	14	.	.	PUNCT
gujaf-197	27	1	prof	prof	PROPN
gujaf-197	27	2	.	.	PUNCT
gujaf-197	28	1	ifeoma	ifeoma	PROPN
gujaf-197	28	2	mary	mary	PROPN
gujaf-197	28	3	okwo	okwo	PROPN
gujaf-197	28	4	department	department	PROPN
gujaf-197	28	5	of	of	ADP
gujaf-197	28	6	accounting	accounting	PROPN
gujaf-197	28	7	,	,	PUNCT
gujaf-197	28	8	enugu	enugu	PROPN
gujaf-197	28	9	state	state	PROPN
gujaf-197	28	10	university	university	PROPN
gujaf-197	28	11	of	of	ADP
gujaf-197	28	12	science	science	NOUN
gujaf-197	28	13	and	and	CCONJ
gujaf-197	28	14	technology	technology	NOUN
gujaf-197	28	15	,	,	PUNCT
gujaf-197	28	16	enugu	enugu	PROPN
gujaf-197	28	17	state	state	PROPN
gujaf-197	28	18	.	.	PUNCT
gujaf-197	29	1	prof	prof	PROPN
gujaf-197	29	2	.	.	PROPN
gujaf-197	30	1	aminu	aminu	PROPN
gujaf-197	30	2	isah	isah	PROPN
gujaf-197	30	3	department	department	PROPN
gujaf-197	30	4	of	of	ADP
gujaf-197	30	5	accounting	accounting	PROPN
gujaf-197	30	6	,	,	PUNCT
gujaf-197	30	7	bayero	bayero	PROPN
gujaf-197	30	8	university	university	PROPN
gujaf-197	30	9	,	,	PUNCT
gujaf-197	30	10	kano	kano	PROPN
gujaf-197	30	11	,	,	PUNCT
gujaf-197	30	12	kano	kano	PROPN
gujaf-197	30	13	state	state	PROPN
gujaf-197	30	14	.	.	PUNCT
gujaf-197	31	1	prof	prof	PROPN
gujaf-197	31	2	.	.	PUNCT
gujaf-197	32	1	ahmadu	ahmadu	PROPN
gujaf-197	32	2	bello	bello	PROPN
gujaf-197	32	3	department	department	PROPN
gujaf-197	32	4	of	of	ADP
gujaf-197	32	5	accounting	accounting	NOUN
gujaf-197	32	6	,	,	PUNCT
gujaf-197	32	7	ahmadu	ahmadu	PROPN
gujaf-197	32	8	bello	bello	PROPN
gujaf-197	32	9	university	university	PROPN
gujaf-197	32	10	,	,	PUNCT
gujaf-197	32	11	zaria	zaria	PROPN
gujaf-197	32	12	.	.	PUNCT
gujaf-197	33	1	prof	prof	PROPN
gujaf-197	33	2	.	.	PUNCT
gujaf-197	34	1	musa	musa	PROPN
gujaf-197	34	2	yelwa	yelwa	PROPN
gujaf-197	34	3	abubakar	abubakar	PROPN
gujaf-197	34	4	department	department	PROPN
gujaf-197	34	5	of	of	ADP
gujaf-197	34	6	accounting	accounting	PROPN
gujaf-197	34	7	,	,	PUNCT
gujaf-197	34	8	usmanu	usmanu	PROPN
gujaf-197	34	9	danfodiyo	danfodiyo	PROPN
gujaf-197	34	10	university	university	PROPN
gujaf-197	34	11	,	,	PUNCT
gujaf-197	34	12	sokoto	sokoto	PROPN
gujaf-197	34	13	state	state	PROPN
gujaf-197	34	14	.	.	PUNCT
gujaf-197	35	1	prof	prof	PROPN
gujaf-197	35	2	.	.	PUNCT
gujaf-197	36	1	salisu	salisu	PROPN
gujaf-197	36	2	abubakar	abubakar	PROPN
gujaf-197	36	3	department	department	PROPN
gujaf-197	36	4	of	of	ADP
gujaf-197	36	5	accounting	accounting	NOUN
gujaf-197	36	6	,	,	PUNCT
gujaf-197	36	7	ahmadu	ahmadu	PROPN
gujaf-197	36	8	bello	bello	PROPN
gujaf-197	36	9	university	university	PROPN
gujaf-197	36	10	zaria	zaria	PROPN
gujaf-197	36	11	,	,	PUNCT
gujaf-197	36	12	kaduna	kaduna	PROPN
gujaf-197	36	13	state	state	PROPN
gujaf-197	36	14	.	.	PUNCT
gujaf-197	37	1	dr	dr	PROPN
gujaf-197	37	2	.	.	PROPN
gujaf-197	37	3	isaq	isaq	PROPN
gujaf-197	37	4	alhaji	alhaji	PROPN
gujaf-197	37	5	samaila	samaila	PROPN
gujaf-197	37	6	department	department	PROPN
gujaf-197	37	7	of	of	ADP
gujaf-197	37	8	accounting	accounting	PROPN
gujaf-197	37	9	,	,	PUNCT
gujaf-197	37	10	bayero	bayero	PROPN
gujaf-197	37	11	university	university	NOUN
gujaf-197	37	12	,	,	PUNCT
gujaf-197	37	13	kano	kano	PROPN
gujaf-197	37	14	state	state	PROPN
gujaf-197	37	15	.	.	PUNCT
gujaf-197	38	1	dr	dr	PROPN
gujaf-197	38	2	.	.	PROPN
gujaf-197	38	3	fatima	fatima	PROPN
gujaf-197	38	4	alfa	alfa	PROPN
gujaf-197	38	5	department	department	PROPN
gujaf-197	38	6	of	of	ADP
gujaf-197	38	7	accounting	accounting	PROPN
gujaf-197	38	8	,	,	PUNCT
gujaf-197	38	9	university	university	NOUN
gujaf-197	38	10	of	of	ADP
gujaf-197	38	11	maiduguri	maiduguri	PROPN
gujaf-197	38	12	,	,	PUNCT
gujaf-197	38	13	borno	borno	PROPN
gujaf-197	38	14	state	state	PROPN
gujaf-197	38	15	.	.	PUNCT
gujaf-197	39	1	gusau	gusau	PROPN
gujaf-197	39	2	journal	journal	PROPN
gujaf-197	39	3	of	of	ADP
gujaf-197	39	4	accounting	accounting	NOUN
gujaf-197	39	5	and	and	CCONJ
gujaf-197	39	6	finance	finance	NOUN
gujaf-197	39	7	,	,	PUNCT
gujaf-197	39	8	vol	vol	NOUN
gujaf-197	39	9	.	.	PROPN
gujaf-197	39	10	4	4	NUM
gujaf-197	39	11	,	,	PUNCT
gujaf-197	39	12	issue	issue	NOUN
gujaf-197	39	13	1	1	NUM
gujaf-197	39	14	,	,	PUNCT
gujaf-197	39	15	april	april	PROPN
gujaf-197	39	16	,	,	PUNCT
gujaf-197	39	17	2023	2023	NUM
gujaf-197	39	18	v	v	ADP
gujaf-197	39	19	dr	dr	PROPN
gujaf-197	39	20	.	.	PROPN
gujaf-197	39	21	sunusi	sunusi	PROPN
gujaf-197	39	22	sa'ad	sa'ad	PROPN
gujaf-197	39	23	ahmad	ahmad	PROPN
gujaf-197	39	24	department	department	PROPN
gujaf-197	39	25	of	of	ADP
gujaf-197	39	26	accounting	accounting	PROPN
gujaf-197	39	27	,	,	PUNCT
gujaf-197	39	28	federal	federal	ADJ
gujaf-197	39	29	university	university	NOUN
gujaf-197	39	30	dutse	dutse	NOUN
gujaf-197	39	31	,	,	PUNCT
gujaf-197	39	32	jigawa	jigawa	PROPN
gujaf-197	39	33	state	state	PROPN
gujaf-197	39	34	.	.	PUNCT
gujaf-197	40	1	dr	dr	PROPN
gujaf-197	40	2	.	.	PROPN
gujaf-197	40	3	nasiru	nasiru	PROPN
gujaf-197	40	4	a.	a.	PROPN
gujaf-197	40	5	ka’oje	ka’oje	PROPN
gujaf-197	40	6	department	department	PROPN
gujaf-197	40	7	of	of	ADP
gujaf-197	40	8	accounting	accounting	PROPN
gujaf-197	40	9	,	,	PUNCT
gujaf-197	40	10	usmanu	usmanu	PROPN
gujaf-197	40	11	danfodiyo	danfodiyo	PROPN
gujaf-197	40	12	university	university	PROPN
gujaf-197	40	13	sokoto	sokoto	PROPN
gujaf-197	40	14	state	state	PROPN
gujaf-197	40	15	.	.	PUNCT
gujaf-197	41	1	dr	dr	PROPN
gujaf-197	41	2	.	.	PROPN
gujaf-197	41	3	aminu	aminu	PROPN
gujaf-197	41	4	abdullahi	abdullahi	PROPN
gujaf-197	41	5	department	department	PROPN
gujaf-197	41	6	of	of	ADP
gujaf-197	41	7	accounting	accounting	PROPN
gujaf-197	41	8	,	,	PUNCT
gujaf-197	41	9	usmanu	usmanu	PROPN
gujaf-197	41	10	danfodiyo	danfodiyo	PROPN
gujaf-197	41	11	university	university	PROPN
gujaf-197	41	12	sokoto	sokoto	PROPN
gujaf-197	41	13	,	,	PUNCT
gujaf-197	41	14	state	state	PROPN
gujaf-197	41	15	.	.	PUNCT
gujaf-197	42	1	dr	dr	PROPN
gujaf-197	42	2	.	.	PROPN
gujaf-197	42	3	onipe	onipe	PROPN
gujaf-197	42	4	adebenege	adebenege	PROPN
gujaf-197	42	5	yahaya	yahaya	PROPN
gujaf-197	42	6	department	department	PROPN
gujaf-197	42	7	of	of	ADP
gujaf-197	42	8	accounting	accounting	PROPN
gujaf-197	42	9	,	,	PUNCT
gujaf-197	42	10	nigerian	nigerian	ADJ
gujaf-197	42	11	defence	defence	PROPN
gujaf-197	42	12	academy	academy	PROPN
gujaf-197	42	13	,	,	PUNCT
gujaf-197	42	14	kaduna	kaduna	PROPN
gujaf-197	42	15	state	state	PROPN
gujaf-197	42	16	.	.	PUNCT
gujaf-197	43	1	dr	dr	PROPN
gujaf-197	43	2	.	.	PROPN
gujaf-197	43	3	saidu	saidu	PROPN
gujaf-197	43	4	adamu	adamu	PROPN
gujaf-197	43	5	department	department	PROPN
gujaf-197	43	6	of	of	ADP
gujaf-197	43	7	accounting	accounting	PROPN
gujaf-197	43	8	,	,	PUNCT
gujaf-197	43	9	federal	federal	ADJ
gujaf-197	43	10	university	university	PROPN
gujaf-197	43	11	of	of	ADP
gujaf-197	43	12	kashere	kashere	PROPN
gujaf-197	43	13	,	,	PUNCT
gujaf-197	43	14	gombe	gombe	ADJ
gujaf-197	43	15	state	state	NOUN
gujaf-197	43	16	.	.	PUNCT
gujaf-197	44	1	dr	dr	PROPN
gujaf-197	44	2	.	.	PROPN
gujaf-197	44	3	nasiru	nasiru	PROPN
gujaf-197	44	4	yunusa	yunusa	PROPN
gujaf-197	44	5	department	department	PROPN
gujaf-197	44	6	of	of	ADP
gujaf-197	44	7	accounting	accounting	NOUN
gujaf-197	44	8	,	,	PUNCT
gujaf-197	44	9	ahmadu	ahmadu	PROPN
gujaf-197	44	10	bello	bello	PROPN
gujaf-197	44	11	university	university	PROPN
gujaf-197	44	12	zaria	zaria	PROPN
gujaf-197	44	13	.	.	PUNCT
gujaf-197	45	1	dr	dr	PROPN
gujaf-197	45	2	.	.	PROPN
gujaf-197	45	3	aisha	aisha	PROPN
gujaf-197	45	4	nuhu	nuhu	PROPN
gujaf-197	45	5	muhammad	muhammad	PROPN
gujaf-197	45	6	department	department	PROPN
gujaf-197	45	7	of	of	ADP
gujaf-197	45	8	accounting	accounting	PROPN
gujaf-197	45	9	,	,	PUNCT
gujaf-197	45	10	ahmadu	ahmadu	PROPN
gujaf-197	45	11	bello	bello	PROPN
gujaf-197	45	12	university	university	PROPN
gujaf-197	45	13	zaria	zaria	PROPN
gujaf-197	45	14	.	.	PUNCT
gujaf-197	46	1	dr	dr	PROPN
gujaf-197	46	2	.	.	PROPN
gujaf-197	46	3	lawal	lawal	PROPN
gujaf-197	46	4	muhammad	muhammad	PROPN
gujaf-197	46	5	department	department	PROPN
gujaf-197	46	6	of	of	ADP
gujaf-197	46	7	accounting	accounting	PROPN
gujaf-197	46	8	,	,	PUNCT
gujaf-197	46	9	ahmadu	ahmadu	PROPN
gujaf-197	46	10	bello	bello	PROPN
gujaf-197	46	11	university	university	PROPN
gujaf-197	46	12	zaria	zaria	PROPN
gujaf-197	46	13	.	.	PUNCT
gujaf-197	47	1	dr	dr	PROPN
gujaf-197	47	2	.	.	PROPN
gujaf-197	47	3	farouk	farouk	PROPN
gujaf-197	47	4	adeza	adeza	PROPN
gujaf-197	47	5	school	school	NOUN
gujaf-197	47	6	of	of	ADP
gujaf-197	47	7	business	business	NOUN
gujaf-197	47	8	and	and	CCONJ
gujaf-197	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-197	47	10	,	,	PUNCT
gujaf-197	47	11	american	american	PROPN
gujaf-197	47	12	university	university	PROPN
gujaf-197	47	13	of	of	ADP
gujaf-197	47	14	nigeria	nigeria	PROPN
gujaf-197	47	15	,	,	PUNCT
gujaf-197	47	16	yola	yola	PROPN
gujaf-197	47	17	.	.	PUNCT
gujaf-197	48	1	dr	dr	PROPN
gujaf-197	48	2	.	.	PROPN
gujaf-197	48	3	bashir	bashir	PROPN
gujaf-197	48	4	umar	umar	PROPN
gujaf-197	48	5	farouk	farouk	PROPN
gujaf-197	48	6	department	department	PROPN
gujaf-197	48	7	of	of	ADP
gujaf-197	48	8	economics	economic	NOUN
gujaf-197	48	9	,	,	PUNCT
gujaf-197	48	10	federal	federal	ADJ
gujaf-197	48	11	university	university	NOUN
gujaf-197	48	12	gusau	gusau	PROPN
gujaf-197	48	13	,	,	PUNCT
gujaf-197	48	14	zamfara	zamfara	PROPN
gujaf-197	48	15	state	state	PROPN
gujaf-197	48	16	.	.	PUNCT
gujaf-197	49	1	dr	dr	PROPN
gujaf-197	49	2	emmanuel	emmanuel	PROPN
gujaf-197	49	3	omokhuale	omokhuale	PROPN
gujaf-197	49	4	department	department	PROPN
gujaf-197	49	5	of	of	ADP
gujaf-197	49	6	mathematics	mathematics	PROPN
gujaf-197	49	7	,	,	PUNCT
gujaf-197	49	8	federal	federal	ADJ
gujaf-197	49	9	university	university	NOUN
gujaf-197	49	10	gusau	gusau	NOUN
gujaf-197	49	11	,	,	PUNCT
gujaf-197	49	12	zamfara	zamfara	PROPN
gujaf-197	49	13	.	.	PUNCT
gujaf-197	50	1	state	state	PROPN
gujaf-197	50	2	gusau	gusau	PROPN
gujaf-197	50	3	journal	journal	PROPN
gujaf-197	50	4	of	of	ADP
gujaf-197	50	5	accounting	accounting	NOUN
gujaf-197	50	6	and	and	CCONJ
gujaf-197	50	7	finance	finance	NOUN
gujaf-197	50	8	,	,	PUNCT
gujaf-197	50	9	vol	vol	NOUN
gujaf-197	50	10	.	.	PROPN
gujaf-197	50	11	4	4	NUM
gujaf-197	50	12	,	,	PUNCT
gujaf-197	50	13	issue	issue	NOUN
gujaf-197	50	14	1	1	NUM
gujaf-197	50	15	,	,	PUNCT
gujaf-197	50	16	april	april	PROPN
gujaf-197	50	17	,	,	PUNCT
gujaf-197	50	18	2023	2023	NUM
gujaf-197	50	19	vi	vi	NOUN
gujaf-197	50	20	advisory	advisory	NOUN
gujaf-197	50	21	board	board	NOUN
gujaf-197	50	22	members	member	NOUN
gujaf-197	50	23	prof	prof	PROPN
gujaf-197	50	24	.	.	PUNCT
gujaf-197	51	1	kabiru	kabiru	PROPN
gujaf-197	51	2	isah	isah	PROPN
gujaf-197	51	3	dandago	dandago	PROPN
gujaf-197	51	4	,	,	PUNCT
gujaf-197	51	5	bayero	bayero	PROPN
gujaf-197	51	6	university	university	PROPN
gujaf-197	51	7	kano	kano	PROPN
gujaf-197	51	8	,	,	PUNCT
gujaf-197	51	9	kano	kano	PROPN
gujaf-197	51	10	state	state	PROPN
gujaf-197	51	11	.	.	PUNCT
gujaf-197	52	1	prof	prof	PROPN
gujaf-197	52	2	a	a	DET
gujaf-197	52	3	m	m	NOUN
gujaf-197	52	4	bashir	bashir	NOUN
gujaf-197	52	5	,	,	PUNCT
gujaf-197	52	6	usmanu	usmanu	PROPN
gujaf-197	52	7	danfodiyo	danfodiyo	PROPN
gujaf-197	52	8	university	university	PROPN
gujaf-197	52	9	sokoto	sokoto	PROPN
gujaf-197	52	10	,	,	PUNCT
gujaf-197	52	11	sokoto	sokoto	PROPN
gujaf-197	52	12	state	state	PROPN
gujaf-197	52	13	.	.	PUNCT
gujaf-197	53	1	prof	prof	PROPN
gujaf-197	53	2	.	.	PUNCT
gujaf-197	54	1	muhammad	muhammad	PROPN
gujaf-197	54	2	tanko	tanko	PROPN
gujaf-197	54	3	,	,	PUNCT
gujaf-197	54	4	kaduna	kaduna	PROPN
gujaf-197	54	5	state	state	PROPN
gujaf-197	54	6	university	university	PROPN
gujaf-197	54	7	,	,	PUNCT
gujaf-197	54	8	kaduna	kaduna	PROPN
gujaf-197	54	9	.	.	PROPN
gujaf-197	54	10	prof	prof	PROPN
gujaf-197	54	11	.	.	PUNCT
gujaf-197	54	12	bayero	bayero	PROPN
gujaf-197	55	1	a	a	DET
gujaf-197	55	2	m	m	NOUN
gujaf-197	55	3	sabir	sabir	NOUN
gujaf-197	55	4	,	,	PUNCT
gujaf-197	55	5	usmanu	usmanu	PROPN
gujaf-197	55	6	danfodiyo	danfodiyo	PROPN
gujaf-197	55	7	university	university	PROPN
gujaf-197	55	8	sokoto	sokoto	PROPN
gujaf-197	55	9	,	,	PUNCT
gujaf-197	55	10	sokoto	sokoto	PROPN
gujaf-197	55	11	state	state	PROPN
gujaf-197	55	12	.	.	PUNCT
gujaf-197	56	1	prof	prof	PROPN
gujaf-197	56	2	.	.	PUNCT
gujaf-197	57	1	aliyu	aliyu	PROPN
gujaf-197	57	2	sulaiman	sulaiman	PROPN
gujaf-197	57	3	kantudu	kantudu	PROPN
gujaf-197	57	4	,	,	PUNCT
gujaf-197	57	5	bayero	bayero	PROPN
gujaf-197	57	6	university	university	PROPN
gujaf-197	57	7	kano	kano	PROPN
gujaf-197	57	8	,	,	PUNCT
gujaf-197	57	9	kano	kano	PROPN
gujaf-197	57	10	state	state	PROPN
gujaf-197	57	11	.	.	PUNCT
gujaf-197	58	1	editorial	editorial	PROPN
gujaf-197	58	2	secretary	secretary	PROPN
gujaf-197	58	3	usman	usman	PROPN
gujaf-197	58	4	muhammad	muhammad	PROPN
gujaf-197	58	5	adam	adam	PROPN
gujaf-197	58	6	department	department	PROPN
gujaf-197	58	7	of	of	ADP
gujaf-197	58	8	accounting	accounting	NOUN
gujaf-197	58	9	and	and	CCONJ
gujaf-197	58	10	finance	finance	NOUN
gujaf-197	58	11	,	,	PUNCT
gujaf-197	58	12	federal	federal	ADJ
gujaf-197	58	13	university	university	NOUN
gujaf-197	58	14	gusau	gusau	PROPN
gujaf-197	58	15	,	,	PUNCT
gujaf-197	58	16	zamfara	zamfara	PROPN
gujaf-197	58	17	state	state	PROPN
gujaf-197	58	18	.	.	PUNCT
gujaf-197	59	1	gusau	gusau	PROPN
gujaf-197	59	2	journal	journal	PROPN
gujaf-197	59	3	of	of	ADP
gujaf-197	59	4	accounting	accounting	NOUN
gujaf-197	59	5	and	and	CCONJ
gujaf-197	59	6	finance	finance	NOUN
gujaf-197	59	7	,	,	PUNCT
gujaf-197	59	8	vol	vol	NOUN
gujaf-197	59	9	.	.	PROPN
gujaf-197	59	10	4	4	NUM
gujaf-197	59	11	,	,	PUNCT
gujaf-197	59	12	issue	issue	NOUN
gujaf-197	59	13	1	1	NUM
gujaf-197	59	14	,	,	PUNCT
gujaf-197	59	15	april	april	PROPN
gujaf-197	59	16	,	,	PUNCT
gujaf-197	59	17	2023	2023	NUM
gujaf-197	59	18	vii	vii	PROPN
gujaf-197	59	19	call	call	NOUN
gujaf-197	59	20	for	for	ADP
gujaf-197	59	21	papers	paper	NOUN
gujaf-197	59	22	the	the	DET
gujaf-197	59	23	editorial	editorial	ADJ
gujaf-197	59	24	board	board	NOUN
gujaf-197	59	25	of	of	ADP
gujaf-197	59	26	gusau	gusau	PROPN
gujaf-197	59	27	journal	journal	PROPN
gujaf-197	59	28	of	of	ADP
gujaf-197	59	29	accounting	accounting	NOUN
gujaf-197	59	30	and	and	CCONJ
gujaf-197	59	31	finance	finance	NOUN
gujaf-197	59	32	(	(	PUNCT
gujaf-197	59	33	gujaf	gujaf	NOUN
gujaf-197	59	34	)	)	PUNCT
gujaf-197	59	35	is	be	AUX
gujaf-197	59	36	hereby	hereby	ADV
gujaf-197	59	37	inviting	invite	VERB
gujaf-197	59	38	authors	author	NOUN
gujaf-197	59	39	to	to	PART
gujaf-197	59	40	submit	submit	VERB
gujaf-197	59	41	their	their	PRON
gujaf-197	59	42	unpublished	unpublished	ADJ
gujaf-197	59	43	manuscript	manuscript	NOUN
gujaf-197	59	44	for	for	ADP
gujaf-197	59	45	publication	publication	NOUN
gujaf-197	59	46	.	.	PUNCT
gujaf-197	60	1	the	the	DET
gujaf-197	60	2	journal	journal	NOUN
gujaf-197	60	3	is	be	AUX
gujaf-197	60	4	published	publish	VERB
gujaf-197	60	5	in	in	ADP
gujaf-197	60	6	two	two	NUM
gujaf-197	60	7	issues	issue	NOUN
gujaf-197	60	8	of	of	ADP
gujaf-197	60	9	april	april	PROPN
gujaf-197	60	10	and	and	CCONJ
gujaf-197	60	11	october	october	PROPN
gujaf-197	60	12	annually	annually	ADV
gujaf-197	60	13	.	.	PUNCT
gujaf-197	61	1	gujaf	gujaf	NOUN
gujaf-197	61	2	is	be	AUX
gujaf-197	61	3	a	a	DET
gujaf-197	61	4	double	double	ADJ
gujaf-197	61	5	-	-	PUNCT
gujaf-197	61	6	blind	blind	ADJ
gujaf-197	61	7	peer	peer	NOUN
gujaf-197	61	8	reviewed	review	VERB
gujaf-197	61	9	journal	journal	NOUN
gujaf-197	61	10	published	publish	VERB
gujaf-197	61	11	by	by	ADP
gujaf-197	61	12	the	the	DET
gujaf-197	61	13	department	department	NOUN
gujaf-197	61	14	of	of	ADP
gujaf-197	61	15	accounting	accounting	NOUN
gujaf-197	61	16	and	and	CCONJ
gujaf-197	61	17	finance	finance	NOUN
gujaf-197	61	18	,	,	PUNCT
gujaf-197	61	19	faculty	faculty	NOUN
gujaf-197	61	20	of	of	ADP
gujaf-197	61	21	management	management	NOUN
gujaf-197	61	22	and	and	CCONJ
gujaf-197	61	23	social	social	ADJ
gujaf-197	61	24	sciences	science	NOUN
gujaf-197	61	25	,	,	PUNCT
gujaf-197	61	26	federal	federal	ADJ
gujaf-197	61	27	university	university	NOUN
gujaf-197	61	28	gusau	gusau	NOUN
gujaf-197	61	29	,	,	PUNCT
gujaf-197	61	30	zamfara	zamfara	PROPN
gujaf-197	61	31	state	state	PROPN
gujaf-197	61	32	nigeria	nigeria	PROPN
gujaf-197	61	33	the	the	DET
gujaf-197	61	34	journal	journal	PROPN
gujaf-197	61	35	accepts	accept	VERB
gujaf-197	61	36	papers	paper	NOUN
gujaf-197	61	37	in	in	ADP
gujaf-197	61	38	all	all	DET
gujaf-197	61	39	areas	area	NOUN
gujaf-197	61	40	of	of	ADP
gujaf-197	61	41	accounting	accounting	NOUN
gujaf-197	61	42	and	and	CCONJ
gujaf-197	61	43	finance	finance	NOUN
gujaf-197	61	44	for	for	ADP
gujaf-197	61	45	publication	publication	NOUN
gujaf-197	61	46	which	which	PRON
gujaf-197	61	47	include	include	VERB
gujaf-197	61	48	:	:	PUNCT
gujaf-197	61	49	accounting	accounting	NOUN
gujaf-197	61	50	standards	standard	NOUN
gujaf-197	61	51	,	,	PUNCT
gujaf-197	61	52	accounting	account	VERB
gujaf-197	61	53	information	information	NOUN
gujaf-197	61	54	system	system	NOUN
gujaf-197	61	55	,	,	PUNCT
gujaf-197	61	56	financial	financial	ADJ
gujaf-197	61	57	reporting	reporting	NOUN
gujaf-197	61	58	,	,	PUNCT
gujaf-197	61	59	earnings	earning	NOUN
gujaf-197	61	60	management	management	NOUN
gujaf-197	61	61	,	,	PUNCT
gujaf-197	61	62	,	,	PUNCT
gujaf-197	61	63	auditing	auditing	NOUN
gujaf-197	61	64	and	and	CCONJ
gujaf-197	61	65	investigation	investigation	NOUN
gujaf-197	61	66	,	,	PUNCT
gujaf-197	61	67	auditing	auditing	NOUN
gujaf-197	61	68	and	and	CCONJ
gujaf-197	61	69	standards	standard	NOUN
gujaf-197	61	70	,	,	PUNCT
gujaf-197	61	71	public	public	ADJ
gujaf-197	61	72	sector	sector	NOUN
gujaf-197	61	73	accounting	accounting	NOUN
gujaf-197	61	74	and	and	CCONJ
gujaf-197	61	75	auditing	auditing	NOUN
gujaf-197	61	76	,	,	PUNCT
gujaf-197	61	77	taxation	taxation	NOUN
gujaf-197	61	78	and	and	CCONJ
gujaf-197	61	79	revenue	revenue	NOUN
gujaf-197	61	80	administration	administration	NOUN
gujaf-197	61	81	,	,	PUNCT
gujaf-197	61	82	corporate	corporate	ADJ
gujaf-197	61	83	governance	governance	NOUN
gujaf-197	61	84	issues	issue	NOUN
gujaf-197	61	85	,	,	PUNCT
gujaf-197	61	86	corporate	corporate	ADJ
gujaf-197	61	87	social	social	ADJ
gujaf-197	61	88	responsibility	responsibility	NOUN
gujaf-197	61	89	,	,	PUNCT
gujaf-197	61	90	sustainability	sustainability	NOUN
gujaf-197	61	91	and	and	CCONJ
gujaf-197	61	92	environmental	environmental	ADJ
gujaf-197	61	93	reporting	reporting	NOUN
gujaf-197	61	94	issue	issue	NOUN
gujaf-197	61	95	,	,	PUNCT
gujaf-197	61	96	information	information	NOUN
gujaf-197	61	97	and	and	CCONJ
gujaf-197	61	98	communication	communication	NOUN
gujaf-197	61	99	technology	technology	NOUN
gujaf-197	61	100	issues	issue	NOUN
gujaf-197	61	101	,	,	PUNCT
gujaf-197	61	102	bankruptcy	bankruptcy	NOUN
gujaf-197	61	103	prediction	prediction	NOUN
gujaf-197	61	104	,	,	PUNCT
gujaf-197	61	105	corporate	corporate	ADJ
gujaf-197	61	106	finance	finance	NOUN
gujaf-197	61	107	,	,	PUNCT
gujaf-197	61	108	personal	personal	ADJ
gujaf-197	61	109	finance	finance	NOUN
gujaf-197	61	110	,	,	PUNCT
gujaf-197	61	111	merger	merger	NOUN
gujaf-197	61	112	and	and	CCONJ
gujaf-197	61	113	acquisitions	acquisition	NOUN
gujaf-197	61	114	,	,	PUNCT
gujaf-197	61	115	capital	capital	NOUN
gujaf-197	61	116	structure	structure	NOUN
gujaf-197	61	117	,	,	PUNCT
gujaf-197	61	118	working	work	VERB
gujaf-197	61	119	capital	capital	NOUN
gujaf-197	61	120	management	management	NOUN
gujaf-197	61	121	,	,	PUNCT
gujaf-197	61	122	enterprises	enterprise	NOUN
gujaf-197	61	123	risk	risk	NOUN
gujaf-197	61	124	management	management	NOUN
gujaf-197	61	125	,	,	PUNCT
gujaf-197	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-197	61	127	,	,	PUNCT
gujaf-197	61	128	international	international	ADJ
gujaf-197	61	129	business	business	NOUN
gujaf-197	61	130	accounting	accounting	NOUN
gujaf-197	61	131	and	and	CCONJ
gujaf-197	61	132	finance	finance	NOUN
gujaf-197	61	133	,	,	PUNCT
gujaf-197	61	134	banking	banking	NOUN
gujaf-197	61	135	crises	crisis	NOUN
gujaf-197	61	136	,	,	PUNCT
gujaf-197	61	137	bank	bank	NOUN
gujaf-197	61	138	’s	’s	PART
gujaf-197	61	139	profitability	profitability	NOUN
gujaf-197	61	140	,	,	PUNCT
gujaf-197	61	141	risk	risk	NOUN
gujaf-197	61	142	and	and	CCONJ
gujaf-197	61	143	insurance	insurance	NOUN
gujaf-197	61	144	issue	issue	NOUN
gujaf-197	61	145	,	,	PUNCT
gujaf-197	61	146	islamic	islamic	ADJ
gujaf-197	61	147	finance	finance	NOUN
gujaf-197	61	148	,	,	PUNCT
gujaf-197	61	149	conventional	conventional	ADJ
gujaf-197	61	150	and	and	CCONJ
gujaf-197	61	151	islamic	islamic	ADJ
gujaf-197	61	152	banks	bank	NOUN
gujaf-197	61	153	and	and	CCONJ
gujaf-197	61	154	so	so	ADV
gujaf-197	61	155	forth	forth	ADV
gujaf-197	61	156	.	.	PUNCT
gujaf-197	62	1	guidelines	guideline	NOUN
gujaf-197	62	2	for	for	ADP
gujaf-197	62	3	submission	submission	NOUN
gujaf-197	62	4	and	and	CCONJ
gujaf-197	62	5	manuscript	manuscript	NOUN
gujaf-197	62	6	format	format	VERB
gujaf-197	62	7	the	the	DET
gujaf-197	62	8	submission	submission	NOUN
gujaf-197	62	9	language	language	NOUN
gujaf-197	62	10	is	be	AUX
gujaf-197	62	11	english	english	PROPN
gujaf-197	62	12	and	and	CCONJ
gujaf-197	62	13	must	must	AUX
gujaf-197	62	14	be	be	AUX
gujaf-197	62	15	a	a	DET
gujaf-197	62	16	well	well	ADV
gujaf-197	62	17	-	-	PUNCT
gujaf-197	62	18	researched	research	VERB
gujaf-197	62	19	original	original	ADJ
gujaf-197	62	20	manuscript	manuscript	NOUN
gujaf-197	62	21	that	that	PRON
gujaf-197	62	22	has	have	AUX
gujaf-197	62	23	not	not	PART
gujaf-197	62	24	previously	previously	ADV
gujaf-197	62	25	been	be	AUX
gujaf-197	62	26	submitted	submit	VERB
gujaf-197	62	27	elsewhere	elsewhere	ADV
gujaf-197	62	28	for	for	ADP
gujaf-197	62	29	publication	publication	NOUN
gujaf-197	62	30	.	.	PUNCT
gujaf-197	63	1	the	the	DET
gujaf-197	63	2	paper	paper	NOUN
gujaf-197	63	3	should	should	AUX
gujaf-197	63	4	not	not	PART
gujaf-197	63	5	exceed	exceed	VERB
gujaf-197	63	6	more	more	ADJ
gujaf-197	63	7	than	than	ADP
gujaf-197	63	8	15	15	NUM
gujaf-197	63	9	pages	page	NOUN
gujaf-197	63	10	on	on	ADP
gujaf-197	63	11	a4	a4	NOUN
gujaf-197	63	12	type	type	NOUN
gujaf-197	63	13	paper	paper	NOUN
gujaf-197	63	14	in	in	ADP
gujaf-197	63	15	ms	ms	ADJ
gujaf-197	63	16	-	-	PUNCT
gujaf-197	63	17	word	word	NOUN
gujaf-197	63	18	format	format	NOUN
gujaf-197	63	19	,	,	PUNCT
gujaf-197	63	20	1.5	1.5	NUM
gujaf-197	63	21	-	-	PUNCT
gujaf-197	63	22	line	line	NOUN
gujaf-197	63	23	spacing	spacing	NOUN
gujaf-197	63	24	,	,	PUNCT
gujaf-197	63	25	12	12	NUM
gujaf-197	63	26	font	font	NOUN
gujaf-197	63	27	size	size	NOUN
gujaf-197	63	28	in	in	ADP
gujaf-197	63	29	times	time	NOUN
gujaf-197	63	30	new	new	ADJ
gujaf-197	63	31	roman	roman	NOUN
gujaf-197	63	32	.	.	PUNCT
gujaf-197	64	1	manuscript	manuscript	NOUN
gujaf-197	64	2	should	should	AUX
gujaf-197	64	3	be	be	AUX
gujaf-197	64	4	tested	test	VERB
gujaf-197	64	5	for	for	ADP
gujaf-197	64	6	plagiarism	plagiarism	NOUN
gujaf-197	64	7	before	before	ADP
gujaf-197	64	8	submission	submission	NOUN
gujaf-197	64	9	,	,	PUNCT
gujaf-197	64	10	as	as	SCONJ
gujaf-197	64	11	the	the	DET
gujaf-197	64	12	maximum	maximum	ADJ
gujaf-197	64	13	similarity	similarity	NOUN
gujaf-197	64	14	index	index	NOUN
gujaf-197	64	15	acceptable	acceptable	ADJ
gujaf-197	64	16	by	by	ADP
gujaf-197	64	17	gujaf	gujaf	NOUN
gujaf-197	64	18	is	be	AUX
gujaf-197	64	19	25	25	NUM
gujaf-197	64	20	percent	percent	NOUN
gujaf-197	64	21	.	.	PUNCT
gujaf-197	65	1	furthermore	furthermore	ADV
gujaf-197	65	2	,	,	PUNCT
gujaf-197	65	3	the	the	DET
gujaf-197	65	4	length	length	NOUN
gujaf-197	65	5	of	of	ADP
gujaf-197	65	6	a	a	DET
gujaf-197	65	7	complete	complete	ADJ
gujaf-197	65	8	article	article	NOUN
gujaf-197	65	9	should	should	AUX
gujaf-197	65	10	not	not	PART
gujaf-197	65	11	exceed	exceed	VERB
gujaf-197	65	12	5000	5000	NUM
gujaf-197	65	13	words	word	NOUN
gujaf-197	65	14	including	include	VERB
gujaf-197	65	15	an	an	DET
gujaf-197	65	16	abstract	abstract	NOUN
gujaf-197	65	17	of	of	ADP
gujaf-197	65	18	not	not	PART
gujaf-197	65	19	more	more	ADJ
gujaf-197	65	20	than	than	ADP
gujaf-197	65	21	250	250	NUM
gujaf-197	65	22	words	word	NOUN
gujaf-197	65	23	with	with	ADP
gujaf-197	65	24	a	a	DET
gujaf-197	65	25	minimum	minimum	NOUN
gujaf-197	65	26	of	of	ADP
gujaf-197	65	27	four	four	NUM
gujaf-197	65	28	key	key	ADJ
gujaf-197	65	29	words	word	NOUN
gujaf-197	65	30	immediately	immediately	ADV
gujaf-197	65	31	after	after	ADP
gujaf-197	65	32	the	the	DET
gujaf-197	65	33	abstract	abstract	NOUN
gujaf-197	65	34	.	.	PUNCT
gujaf-197	66	1	all	all	DET
gujaf-197	66	2	references	reference	NOUN
gujaf-197	66	3	including	include	VERB
gujaf-197	66	4	in	in	ADP
gujaf-197	66	5	text	text	NOUN
gujaf-197	66	6	citation	citation	NOUN
gujaf-197	66	7	and	and	CCONJ
gujaf-197	66	8	reference	reference	NOUN
gujaf-197	66	9	list	list	NOUN
gujaf-197	66	10	,	,	PUNCT
gujaf-197	66	11	tables	table	NOUN
gujaf-197	66	12	and	and	CCONJ
gujaf-197	66	13	figures	figure	NOUN
gujaf-197	66	14	should	should	AUX
gujaf-197	66	15	be	be	AUX
gujaf-197	66	16	in	in	ADP
gujaf-197	66	17	line	line	NOUN
gujaf-197	66	18	with	with	ADP
gujaf-197	66	19	apa	apa	PROPN
gujaf-197	66	20	7th	7th	PROPN
gujaf-197	66	21	edition	edition	NOUN
gujaf-197	66	22	publication	publication	NOUN
gujaf-197	66	23	manual	manual	NOUN
gujaf-197	66	24	.	.	PUNCT
gujaf-197	67	1	finally	finally	ADV
gujaf-197	67	2	,	,	PUNCT
gujaf-197	67	3	manuscript	manuscript	NOUN
gujaf-197	67	4	should	should	AUX
gujaf-197	67	5	be	be	AUX
gujaf-197	67	6	send	send	VERB
gujaf-197	67	7	to	to	ADP
gujaf-197	67	8	our	our	PRON
gujaf-197	67	9	email	email	NOUN
gujaf-197	67	10	address	address	NOUN
gujaf-197	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-197	67	12	and	and	CCONJ
gujaf-197	67	13	a	a	DET
gujaf-197	67	14	copy	copy	NOUN
gujaf-197	67	15	to	to	ADP
gujaf-197	67	16	our	our	PRON
gujaf-197	67	17	website	website	NOUN
gujaf-197	67	18	on	on	ADP
gujaf-197	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-197	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-197	67	21	gusau	gusau	ADJ
gujaf-197	67	22	journal	journal	NOUN
gujaf-197	67	23	of	of	ADP
gujaf-197	67	24	accounting	accounting	NOUN
gujaf-197	67	25	and	and	CCONJ
gujaf-197	67	26	finance	finance	NOUN
gujaf-197	67	27	,	,	PUNCT
gujaf-197	67	28	vol	vol	NOUN
gujaf-197	67	29	.	.	PROPN
gujaf-197	67	30	4	4	NUM
gujaf-197	67	31	,	,	PUNCT
gujaf-197	67	32	issue	issue	NOUN
gujaf-197	67	33	1	1	NUM
gujaf-197	67	34	,	,	PUNCT
gujaf-197	67	35	april	april	PROPN
gujaf-197	67	36	,	,	PUNCT
gujaf-197	67	37	2023	2023	NUM
gujaf-197	67	38	viii	viii	ADJ
gujaf-197	67	39	publication	publication	NOUN
gujaf-197	67	40	procedure	procedure	NOUN
gujaf-197	67	41	after	after	ADP
gujaf-197	67	42	receiving	receive	VERB
gujaf-197	67	43	a	a	DET
gujaf-197	67	44	manuscript	manuscript	NOUN
gujaf-197	67	45	that	that	PRON
gujaf-197	67	46	is	be	AUX
gujaf-197	67	47	within	within	ADP
gujaf-197	67	48	the	the	DET
gujaf-197	67	49	similarity	similarity	NOUN
gujaf-197	67	50	index	index	NOUN
gujaf-197	67	51	threshold	threshold	NOUN
gujaf-197	67	52	,	,	PUNCT
gujaf-197	67	53	a	a	DET
gujaf-197	67	54	confirmation	confirmation	NOUN
gujaf-197	67	55	email	email	NOUN
gujaf-197	67	56	will	will	AUX
gujaf-197	67	57	be	be	AUX
gujaf-197	67	58	send	send	VERB
gujaf-197	67	59	together	together	ADV
gujaf-197	67	60	with	with	ADP
gujaf-197	67	61	a	a	DET
gujaf-197	67	62	request	request	NOUN
gujaf-197	67	63	to	to	PART
gujaf-197	67	64	pay	pay	VERB
gujaf-197	67	65	a	a	DET
gujaf-197	67	66	review	review	NOUN
gujaf-197	67	67	proceeding	proceeding	NOUN
gujaf-197	67	68	fee	fee	NOUN
gujaf-197	67	69	.	.	PUNCT
gujaf-197	68	1	at	at	ADP
gujaf-197	68	2	this	this	DET
gujaf-197	68	3	point	point	NOUN
gujaf-197	68	4	,	,	PUNCT
gujaf-197	68	5	the	the	DET
gujaf-197	68	6	editorial	editorial	ADJ
gujaf-197	68	7	board	board	NOUN
gujaf-197	68	8	will	will	AUX
gujaf-197	68	9	take	take	VERB
gujaf-197	68	10	a	a	DET
gujaf-197	68	11	decision	decision	NOUN
gujaf-197	68	12	on	on	ADP
gujaf-197	68	13	accepting	accept	VERB
gujaf-197	68	14	,	,	PUNCT
gujaf-197	68	15	rejecting	reject	VERB
gujaf-197	68	16	or	or	CCONJ
gujaf-197	68	17	making	make	VERB
gujaf-197	68	18	a	a	DET
gujaf-197	68	19	resubmission	resubmission	NOUN
gujaf-197	68	20	of	of	ADP
gujaf-197	68	21	the	the	DET
gujaf-197	68	22	manuscript	manuscript	NOUN
gujaf-197	68	23	based	base	VERB
gujaf-197	68	24	on	on	ADP
gujaf-197	68	25	the	the	DET
gujaf-197	68	26	outcome	outcome	NOUN
gujaf-197	68	27	of	of	ADP
gujaf-197	68	28	the	the	DET
gujaf-197	68	29	double	double	ADJ
gujaf-197	68	30	-	-	PUNCT
gujaf-197	68	31	blind	blind	ADJ
gujaf-197	68	32	peer	peer	NOUN
gujaf-197	68	33	review	review	NOUN
gujaf-197	68	34	.	.	PUNCT
gujaf-197	69	1	those	those	DET
gujaf-197	69	2	authors	author	NOUN
gujaf-197	69	3	whose	whose	DET
gujaf-197	69	4	manuscript	manuscript	NOUN
gujaf-197	69	5	were	be	AUX
gujaf-197	69	6	accepted	accept	VERB
gujaf-197	69	7	for	for	ADP
gujaf-197	69	8	publication	publication	NOUN
gujaf-197	69	9	will	will	AUX
gujaf-197	69	10	be	be	AUX
gujaf-197	69	11	asked	ask	VERB
gujaf-197	69	12	to	to	PART
gujaf-197	69	13	pay	pay	VERB
gujaf-197	69	14	a	a	DET
gujaf-197	69	15	publication	publication	NOUN
gujaf-197	69	16	fee	fee	NOUN
gujaf-197	69	17	,	,	PUNCT
gujaf-197	69	18	after	after	ADP
gujaf-197	69	19	effecting	effect	VERB
gujaf-197	69	20	all	all	DET
gujaf-197	69	21	suggested	suggest	VERB
gujaf-197	69	22	corrections	correction	NOUN
gujaf-197	69	23	and	and	CCONJ
gujaf-197	69	24	changes	change	NOUN
gujaf-197	69	25	made	make	VERB
gujaf-197	69	26	on	on	ADP
gujaf-197	69	27	the	the	DET
gujaf-197	69	28	manuscript	manuscript	NOUN
gujaf-197	69	29	.	.	PUNCT
gujaf-197	70	1	all	all	DET
gujaf-197	70	2	corrected	correct	VERB
gujaf-197	70	3	papers	paper	NOUN
gujaf-197	70	4	returned	return	VERB
gujaf-197	70	5	within	within	ADP
gujaf-197	70	6	the	the	DET
gujaf-197	70	7	specified	specify	VERB
gujaf-197	70	8	time	time	NOUN
gujaf-197	70	9	frame	frame	NOUN
gujaf-197	70	10	will	will	AUX
gujaf-197	70	11	be	be	AUX
gujaf-197	70	12	published	publish	VERB
gujaf-197	70	13	in	in	ADP
gujaf-197	70	14	that	that	DET
gujaf-197	70	15	issue	issue	NOUN
gujaf-197	70	16	.	.	PUNCT
gujaf-197	71	1	payment	payment	NOUN
gujaf-197	71	2	details	detail	NOUN
gujaf-197	71	3	bank	bank	NOUN
gujaf-197	71	4	:	:	PUNCT
gujaf-197	71	5	fcmb	fcmb	PROPN
gujaf-197	71	6	account	account	PROPN
gujaf-197	71	7	number	number	NOUN
gujaf-197	71	8	:	:	PUNCT
gujaf-197	71	9	7278465011	7278465011	NUM
gujaf-197	71	10	account	account	NOUN
gujaf-197	71	11	name	name	NOUN
gujaf-197	71	12	:	:	PUNCT
gujaf-197	71	13	gusau	gusau	PROPN
gujaf-197	71	14	journal	journal	NOUN
gujaf-197	71	15	of	of	ADP
gujaf-197	71	16	accounting	accounting	NOUN
gujaf-197	71	17	and	and	CCONJ
gujaf-197	71	18	finance	finance	NOUN
gujaf-197	71	19	for	for	ADP
gujaf-197	71	20	inquiry	inquiry	NOUN
gujaf-197	71	21	the	the	DET
gujaf-197	71	22	head	head	NOUN
gujaf-197	71	23	,	,	PUNCT
gujaf-197	71	24	department	department	NOUN
gujaf-197	71	25	of	of	ADP
gujaf-197	71	26	accounting	accounting	NOUN
gujaf-197	71	27	and	and	CCONJ
gujaf-197	71	28	finance	finance	NOUN
gujaf-197	71	29	,	,	PUNCT
gujaf-197	71	30	federal	federal	ADJ
gujaf-197	71	31	university	university	NOUN
gujaf-197	71	32	gusau	gusau	PROPN
gujaf-197	71	33	,	,	PUNCT
gujaf-197	71	34	zamfara	zamfara	PROPN
gujaf-197	71	35	state	state	PROPN
gujaf-197	71	36	.	.	PUNCT
gujaf-197	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-197	73	1	+2348069393824	+2348069393824	PRON
gujaf-197	73	2	for	for	ADP
gujaf-197	73	3	more	more	ADJ
gujaf-197	73	4	information	information	NOUN
gujaf-197	73	5	,	,	PUNCT
gujaf-197	73	6	contact	contact	VERB
gujaf-197	73	7	the	the	DET
gujaf-197	73	8	editor	editor	NOUN
gujaf-197	73	9	-	-	PUNCT
gujaf-197	73	10	in	in	ADP
gujaf-197	73	11	-	-	PUNCT
gujaf-197	73	12	chief	chief	NOUN
gujaf-197	73	13	on	on	ADP
gujaf-197	73	14	+2348067766435	+2348067766435	NUM
gujaf-197	73	15	the	the	DET
gujaf-197	73	16	associate	associate	ADJ
gujaf-197	73	17	editor	editor	NOUN
gujaf-197	73	18	on	on	ADP
gujaf-197	73	19	+2348036057525	+2348036057525	NUM
gujaf-197	73	20	or	or	CCONJ
gujaf-197	73	21	visit	visit	VERB
gujaf-197	73	22	our	our	PRON
gujaf-197	73	23	website	website	NOUN
gujaf-197	73	24	on	on	ADP
gujaf-197	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-197	73	26	or	or	CCONJ
gujaf-197	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-197	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-197	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-197	73	30	gusau	gusau	ADJ
gujaf-197	73	31	journal	journal	NOUN
gujaf-197	73	32	of	of	ADP
gujaf-197	73	33	accounting	accounting	NOUN
gujaf-197	73	34	and	and	CCONJ
gujaf-197	73	35	finance	finance	NOUN
gujaf-197	73	36	,	,	PUNCT
gujaf-197	73	37	vol	vol	NOUN
gujaf-197	73	38	.	.	PROPN
gujaf-197	73	39	4	4	NUM
gujaf-197	73	40	,	,	PUNCT
gujaf-197	73	41	issue	issue	NOUN
gujaf-197	73	42	1	1	NUM
gujaf-197	73	43	,	,	PUNCT
gujaf-197	73	44	april	april	PROPN
gujaf-197	73	45	,	,	PUNCT
gujaf-197	73	46	2023	2023	NUM
gujaf-197	73	47	ix	ix	ADP
gujaf-197	73	48	contents	content	NOUN
gujaf-197	73	49	board	board	NOUN
gujaf-197	73	50	characteristics	characteristic	NOUN
gujaf-197	73	51	and	and	CCONJ
gujaf-197	73	52	earnings	earning	NOUN
gujaf-197	73	53	management	management	NOUN
gujaf-197	73	54	of	of	ADP
gujaf-197	73	55	listed	list	VERB
gujaf-197	73	56	consumer	consumer	NOUN
gujaf-197	73	57	goods	good	NOUN
gujaf-197	73	58	firms	firm	NOUN
gujaf-197	73	59	in	in	ADP
gujaf-197	73	60	nigeria	nigeria	PROPN
gujaf-197	73	61	benjamin	benjamin	PROPN
gujaf-197	73	62	gwabin	gwabin	PROPN
gujaf-197	73	63	joseph	joseph	PROPN
gujaf-197	73	64	,	,	PUNCT
gujaf-197	73	65	murtala	murtala	PROPN
gujaf-197	73	66	abdullahi	abdullahi	PROPN
gujaf-197	73	67	phd	phd	PROPN
gujaf-197	73	68	,	,	PUNCT
gujaf-197	73	69	benjamin	benjamin	PROPN
gujaf-197	73	70	kumai	kumai	PROPN
gujaf-197	73	71	gugong	gugong	PROPN
gujaf-197	73	72	phd	phd	PROPN
gujaf-197	73	73	1	1	NUM
gujaf-197	73	74	dividend	dividend	NOUN
gujaf-197	73	75	policy	policy	NOUN
gujaf-197	73	76	and	and	CCONJ
gujaf-197	73	77	value	value	NOUN
gujaf-197	73	78	of	of	ADP
gujaf-197	73	79	listed	list	VERB
gujaf-197	73	80	non	non	ADJ
gujaf-197	73	81	-	-	ADJ
gujaf-197	73	82	financial	financial	ADJ
gujaf-197	73	83	companies	company	NOUN
gujaf-197	73	84	in	in	ADP
gujaf-197	73	85	nigeria	nigeria	PROPN
gujaf-197	73	86	:	:	PUNCT
gujaf-197	73	87	the	the	DET
gujaf-197	73	88	moderating	moderate	VERB
gujaf-197	73	89	effect	effect	NOUN
gujaf-197	73	90	of	of	ADP
gujaf-197	73	91	investment	investment	NOUN
gujaf-197	73	92	opportunity	opportunity	NOUN
gujaf-197	73	93	abubakar	abubakar	PROPN
gujaf-197	73	94	umar	umar	PROPN
gujaf-197	73	95	18	18	NUM
gujaf-197	73	96	trialability	trialability	NOUN
gujaf-197	73	97	and	and	CCONJ
gujaf-197	73	98	observability	observability	NOUN
gujaf-197	73	99	of	of	ADP
gujaf-197	73	100	accrual	accrual	ADJ
gujaf-197	73	101	basis	basis	NOUN
gujaf-197	73	102	international	international	ADJ
gujaf-197	73	103	public	public	ADJ
gujaf-197	73	104	sector	sector	NOUN
gujaf-197	73	105	accounting	accounting	NOUN
gujaf-197	73	106	standards	standard	NOUN
gujaf-197	73	107	implementation	implementation	NOUN
gujaf-197	73	108	in	in	ADP
gujaf-197	73	109	nigeria	nigeria	PROPN
gujaf-197	73	110	aliyu	aliyu	PROPN
gujaf-197	73	111	abdullahi	abdullahi	PROPN
gujaf-197	73	112	ahmed	ahmed	PROPN
gujaf-197	73	113	phd	phd	PROPN
gujaf-197	73	114	,	,	PUNCT
gujaf-197	73	115	zakari	zakari	PROPN
gujaf-197	73	116	usman	usman	PROPN
gujaf-197	73	117	35	35	NUM
gujaf-197	73	118	liquidity	liquidity	NOUN
gujaf-197	73	119	risk	risk	NOUN
gujaf-197	73	120	and	and	CCONJ
gujaf-197	73	121	performance	performance	NOUN
gujaf-197	73	122	of	of	ADP
gujaf-197	73	123	non	non	ADJ
gujaf-197	73	124	-	-	ADJ
gujaf-197	73	125	financial	financial	ADJ
gujaf-197	73	126	firms	firm	NOUN
gujaf-197	73	127	listed	list	VERB
gujaf-197	73	128	on	on	ADP
gujaf-197	73	129	the	the	DET
gujaf-197	73	130	nigerian	nigerian	ADJ
gujaf-197	73	131	stockexchange	stockexchange	NOUN
gujaf-197	73	132	muhammed	muhamme	VERB
gujaf-197	73	133	alhaji	alhaji	PROPN
gujaf-197	73	134	abubakar	abubakar	PROPN
gujaf-197	73	135	,	,	PUNCT
gujaf-197	73	136	nurnaddia	nurnaddia	PROPN
gujaf-197	73	137	binti	binti	PROPN
gujaf-197	73	138	nordin	nordin	PROPN
gujaf-197	73	139	phd	phd	PROPN
gujaf-197	73	140	,	,	PUNCT
gujaf-197	73	141	abubakar	abubakar	PROPN
gujaf-197	73	142	hamisu	hamisu	PROPN
gujaf-197	73	143	umar	umar	PROPN
gujaf-197	73	144	54	54	NUM
gujaf-197	73	145	board	board	NOUN
gujaf-197	73	146	diversity	diversity	NOUN
gujaf-197	73	147	,	,	PUNCT
gujaf-197	73	148	political	political	ADJ
gujaf-197	73	149	connections	connection	NOUN
gujaf-197	73	150	and	and	CCONJ
gujaf-197	73	151	firm	firm	ADJ
gujaf-197	73	152	value	value	NOUN
gujaf-197	73	153	:	:	PUNCT
gujaf-197	73	154	an	an	DET
gujaf-197	73	155	empirical	empirical	ADJ
gujaf-197	73	156	evidence	evidence	NOUN
gujaf-197	73	157	from	from	ADP
gujaf-197	73	158	financial	financial	ADJ
gujaf-197	73	159	firms	firm	NOUN
gujaf-197	73	160	in	in	ADP
gujaf-197	73	161	nigeria	nigeria	PROPN
gujaf-197	73	162	rofiat	rofiat	PROPN
gujaf-197	73	163	oyetunji	oyetunji	PROPN
gujaf-197	73	164	,	,	PUNCT
gujaf-197	73	165	isah	isah	PROPN
gujaf-197	73	166	shittu	shittu	PROPN
gujaf-197	73	167	phd	phd	NOUN
gujaf-197	73	168	,	,	PUNCT
gujaf-197	73	169	ahmed	ahmed	PROPN
gujaf-197	73	170	bello	bello	PROPN
gujaf-197	73	171	phd	phd	PROPN
gujaf-197	73	172	.	.	PROPN
gujaf-197	74	1	75	75	NUM
gujaf-197	74	2	moderating	moderate	VERB
gujaf-197	74	3	effect	effect	NOUN
gujaf-197	74	4	of	of	ADP
gujaf-197	74	5	bank	bank	NOUN
gujaf-197	74	6	size	size	NOUN
gujaf-197	74	7	on	on	ADP
gujaf-197	74	8	the	the	DET
gujaf-197	74	9	relationship	relationship	NOUN
gujaf-197	74	10	between	between	ADP
gujaf-197	74	11	interest	interest	NOUN
gujaf-197	74	12	rate	rate	NOUN
gujaf-197	74	13	,	,	PUNCT
gujaf-197	74	14	liquidity	liquidity	NOUN
gujaf-197	74	15	,	,	PUNCT
gujaf-197	74	16	and	and	CCONJ
gujaf-197	74	17	profitability	profitability	NOUN
gujaf-197	74	18	of	of	ADP
gujaf-197	74	19	commercial	commercial	ADJ
gujaf-197	74	20	banks	bank	NOUN
gujaf-197	74	21	in	in	ADP
gujaf-197	74	22	nigeria	nigeria	PROPN
gujaf-197	74	23	shehu	shehu	PROPN
gujaf-197	74	24	usman	usman	PROPN
gujaf-197	74	25	hassan	hassan	PROPN
gujaf-197	74	26	,	,	PUNCT
gujaf-197	74	27	bello	bello	PROPN
gujaf-197	74	28	sabo	sabo	PROPN
gujaf-197	74	29	(	(	PUNCT
gujaf-197	74	30	ph	ph	PROPN
gujaf-197	74	31	.	.	PROPN
gujaf-197	74	32	d	d	NOUN
gujaf-197	74	33	)	)	PUNCT
gujaf-197	74	34	,	,	PUNCT
gujaf-197	74	35	ismai'l	ismai'l	PROPN
gujaf-197	74	36	idris	idris	PROPN
gujaf-197	74	37	tijjani	tijjani	PROPN
gujaf-197	74	38	(	(	PUNCT
gujaf-197	74	39	ph	ph	PROPN
gujaf-197	74	40	.	.	PROPN
gujaf-197	74	41	d	d	NOUN
gujaf-197	74	42	)	)	PUNCT
gujaf-197	74	43	,	,	PUNCT
gujaf-197	74	44	idris	idris	PROPN
gujaf-197	74	45	ahmed	ahmed	PROPN
gujaf-197	74	46	aliyu	aliyu	PROPN
gujaf-197	74	47	.	.	PUNCT
gujaf-197	75	1	(	(	PUNCT
gujaf-197	75	2	ph	ph	PROPN
gujaf-197	75	3	.	.	NOUN
gujaf-197	75	4	d	d	NOUN
gujaf-197	75	5	)	)	PUNCT
gujaf-197	75	6	96	96	NUM
gujaf-197	75	7	sources	source	NOUN
gujaf-197	75	8	of	of	ADP
gujaf-197	75	9	health	health	NOUN
gujaf-197	75	10	care	care	NOUN
gujaf-197	75	11	financing	financing	NOUN
gujaf-197	75	12	among	among	ADP
gujaf-197	75	13	surgical	surgical	ADJ
gujaf-197	75	14	patients	patient	NOUN
gujaf-197	75	15	seen	see	VERB
gujaf-197	75	16	at	at	ADP
gujaf-197	75	17	the	the	DET
gujaf-197	75	18	dalhatu	dalhatu	PROPN
gujaf-197	75	19	araf	araf	VERB
gujaf-197	75	20	specialist	specialist	ADJ
gujaf-197	75	21	hospital	hospital	NOUN
gujaf-197	75	22	lafia	lafia	NOUN
gujaf-197	75	23	nasarawa	nasarawa	PROPN
gujaf-197	75	24	state	state	PROPN
gujaf-197	75	25	nigeria	nigeria	PROPN
gujaf-197	75	26	ahmed	ahmed	PROPN
gujaf-197	75	27	mohammed	mohammed	PROPN
gujaf-197	75	28	yahaya	yahaya	PROPN
gujaf-197	75	29	,	,	PUNCT
gujaf-197	75	30	babatunde	babatunde	PROPN
gujaf-197	75	31	joseph	joseph	PROPN
gujaf-197	75	32	kolawole	kolawole	PROPN
gujaf-197	75	33	,	,	PUNCT
gujaf-197	75	34	bello	bello	PROPN
gujaf-197	75	35	surajudeen	surajudeen	PROPN
gujaf-197	75	36	oyeleke	oyeleke	PROPN
gujaf-197	75	37	121	121	NUM
gujaf-197	75	38	transparency	transparency	NOUN
gujaf-197	75	39	,	,	PUNCT
gujaf-197	75	40	compliance	compliance	NOUN
gujaf-197	75	41	and	and	CCONJ
gujaf-197	75	42	sustainability	sustainability	NOUN
gujaf-197	75	43	of	of	ADP
gujaf-197	75	44	contributory	contributory	ADJ
gujaf-197	75	45	pension	pension	NOUN
gujaf-197	75	46	scheme	scheme	NOUN
gujaf-197	75	47	in	in	ADP
gujaf-197	75	48	nigeria	nigeria	PROPN
gujaf-197	75	49	olanrewaju	olanrewaju	PROPN
gujaf-197	75	50	atanda	atanda	PROPN
gujaf-197	75	51	aliu	aliu	PROPN
gujaf-197	75	52	(	(	PUNCT
gujaf-197	75	53	ph	ph	PROPN
gujaf-197	75	54	.	.	PROPN
gujaf-197	75	55	d	d	NOUN
gujaf-197	75	56	)	)	PUNCT
gujaf-197	75	57	,	,	PUNCT
gujaf-197	75	58	mohamad	mohamad	PROPN
gujaf-197	75	59	ali	ali	PROPN
gujaf-197	75	60	abdul	abdul	PROPN
gujaf-197	75	61	-	-	PUNCT
gujaf-197	75	62	hamid	hamid	PROPN
gujaf-197	75	63	(	(	PUNCT
gujaf-197	75	64	ph	ph	PROPN
gujaf-197	75	65	.	.	PROPN
gujaf-197	75	66	d	d	NOUN
gujaf-197	75	67	)	)	PUNCT
gujaf-197	75	68	,	,	PUNCT
gujaf-197	75	69	salami	salami	ADJ
gujaf-197	75	70	suleiman	suleiman	NOUN
gujaf-197	75	71	(	(	PUNCT
gujaf-197	75	72	ph	ph	PROPN
gujaf-197	75	73	.	.	PROPN
gujaf-197	75	74	d	d	NOUN
gujaf-197	75	75	)	)	PUNCT
gujaf-197	75	76	,	,	PUNCT
gujaf-197	75	77	salam	salam	PROPN
gujaf-197	75	78	mudathir	mudathir	PROPN
gujaf-197	75	79	olanrewaju	olanrewaju	ADJ
gujaf-197	75	80	135	135	NUM
gujaf-197	75	81	gusau	gusau	ADJ
gujaf-197	75	82	journal	journal	NOUN
gujaf-197	75	83	of	of	ADP
gujaf-197	75	84	accounting	accounting	NOUN
gujaf-197	75	85	and	and	CCONJ
gujaf-197	75	86	finance	finance	NOUN
gujaf-197	75	87	,	,	PUNCT
gujaf-197	75	88	vol	vol	NOUN
gujaf-197	75	89	.	.	PROPN
gujaf-197	75	90	4	4	NUM
gujaf-197	75	91	,	,	PUNCT
gujaf-197	75	92	issue	issue	NOUN
gujaf-197	75	93	1	1	NUM
gujaf-197	75	94	,	,	PUNCT
gujaf-197	75	95	april	april	PROPN
gujaf-197	75	96	,	,	PUNCT
gujaf-197	75	97	2023	2023	NUM
gujaf-197	75	98	x	x	PUNCT
gujaf-197	75	99	examining	examine	VERB
gujaf-197	75	100	the	the	DET
gujaf-197	75	101	impact	impact	NOUN
gujaf-197	75	102	of	of	ADP
gujaf-197	75	103	working	work	VERB
gujaf-197	75	104	capital	capital	NOUN
gujaf-197	75	105	management	management	NOUN
gujaf-197	75	106	on	on	ADP
gujaf-197	75	107	the	the	DET
gujaf-197	75	108	financial	financial	ADJ
gujaf-197	75	109	performance	performance	NOUN
gujaf-197	75	110	of	of	ADP
gujaf-197	75	111	listed	list	VERB
gujaf-197	75	112	industrial	industrial	ADJ
gujaf-197	75	113	goods	good	NOUN
gujaf-197	75	114	entities	entity	NOUN
gujaf-197	75	115	in	in	ADP
gujaf-197	75	116	nigeria	nigeria	PROPN
gujaf-197	75	117	151	151	NUM
gujaf-197	75	118	sani	sani	PROPN
gujaf-197	75	119	abdulrahman	abdulrahman	PROPN
gujaf-197	75	120	bala	bala	PROPN
gujaf-197	75	121	(	(	PUNCT
gujaf-197	75	122	ph	ph	PROPN
gujaf-197	75	123	.	.	PROPN
gujaf-197	75	124	d	d	NOUN
gujaf-197	75	125	)	)	PUNCT
gujaf-197	75	126	,	,	PUNCT
gujaf-197	75	127	jamilu	jamilu	NOUN
gujaf-197	75	128	jibril	jibril	PROPN
gujaf-197	75	129	,	,	PUNCT
gujaf-197	75	130	taophic	taophic	ADJ
gujaf-197	75	131	olarewaju	olarewaju	ADJ
gujaf-197	75	132	bakare	bakare	NOUN
gujaf-197	75	133	corporate	corporate	ADJ
gujaf-197	75	134	governance	governance	NOUN
gujaf-197	75	135	factors	factor	NOUN
gujaf-197	75	136	and	and	CCONJ
gujaf-197	75	137	tax	tax	NOUN
gujaf-197	75	138	avoidance	avoidance	NOUN
gujaf-197	75	139	of	of	ADP
gujaf-197	75	140	listed	list	VERB
gujaf-197	75	141	deposit	deposit	NOUN
gujaf-197	75	142	money	money	NOUN
gujaf-197	75	143	banks	bank	NOUN
gujaf-197	75	144	in	in	ADP
gujaf-197	75	145	nigeria	nigeria	PROPN
gujaf-197	75	146	171	171	NUM
gujaf-197	75	147	sani	sani	PROPN
gujaf-197	75	148	abdulrahman	abdulrahman	PROPN
gujaf-197	75	149	bala	bala	PROPN
gujaf-197	75	150	(	(	PUNCT
gujaf-197	75	151	ph	ph	PROPN
gujaf-197	75	152	.	.	PROPN
gujaf-197	75	153	d	d	NOUN
gujaf-197	75	154	)	)	PUNCT
gujaf-197	75	155	,	,	PUNCT
gujaf-197	75	156	umar	umar	PROPN
gujaf-197	75	157	salim	salim	PROPN
gujaf-197	75	158	ibrahim	ibrahim	PROPN
gujaf-197	75	159	,	,	PUNCT
gujaf-197	75	160	samaila	samaila	PROPN
gujaf-197	75	161	dannana	dannana	PROPN
gujaf-197	75	162	risk	risk	NOUN
gujaf-197	75	163	committee	committee	NOUN
gujaf-197	75	164	demographic	demographic	ADJ
gujaf-197	75	165	traits	trait	NOUN
gujaf-197	75	166	:	:	PUNCT
gujaf-197	75	167	a	a	DET
gujaf-197	75	168	study	study	NOUN
gujaf-197	75	169	of	of	ADP
gujaf-197	75	170	the	the	DET
gujaf-197	75	171	impact	impact	NOUN
gujaf-197	75	172	of	of	ADP
gujaf-197	75	173	expertise	expertise	NOUN
gujaf-197	75	174	on	on	ADP
gujaf-197	75	175	risk	risk	NOUN
gujaf-197	75	176	disclosure	disclosure	NOUN
gujaf-197	75	177	quality	quality	NOUN
gujaf-197	75	178	of	of	ADP
gujaf-197	75	179	listed	list	VERB
gujaf-197	75	180	insurance	insurance	NOUN
gujaf-197	75	181	firms	firm	NOUN
gujaf-197	75	182	in	in	ADP
gujaf-197	75	183	nigeria	nigeria	PROPN
gujaf-197	75	184	wada	wada	PROPN
gujaf-197	75	185	najib	najib	PROPN
gujaf-197	75	186	abbas	abbas	PROPN
gujaf-197	75	187	,	,	PUNCT
gujaf-197	75	188	dandago	dandago	NOUN
gujaf-197	75	189	,	,	PUNCT
gujaf-197	75	190	kabiru	kabiru	PROPN
gujaf-197	75	191	isa	isa	PROPN
gujaf-197	75	192	(	(	PUNCT
gujaf-197	75	193	ph	ph	PROPN
gujaf-197	75	194	.	.	PROPN
gujaf-197	75	195	d	d	NOUN
gujaf-197	75	196	)	)	PUNCT
gujaf-197	75	197	,	,	PUNCT
gujaf-197	75	198	rabiu	rabiu	NOUN
gujaf-197	75	199	,	,	PUNCT
gujaf-197	75	200	naja’atu	naja’atu	PROPN
gujaf-197	75	201	bala	bala	PROPN
gujaf-197	75	202	192	192	NUM
gujaf-197	75	203	moderating	moderate	VERB
gujaf-197	75	204	effect	effect	NOUN
gujaf-197	75	205	of	of	ADP
gujaf-197	75	206	audit	audit	NOUN
gujaf-197	75	207	committee	committee	NOUN
gujaf-197	75	208	on	on	ADP
gujaf-197	75	209	the	the	DET
gujaf-197	75	210	relationship	relationship	NOUN
gujaf-197	75	211	between	between	ADP
gujaf-197	75	212	audit	audit	NOUN
gujaf-197	75	213	quality	quality	NOUN
gujaf-197	75	214	and	and	CCONJ
gujaf-197	75	215	earnings	earning	NOUN
gujaf-197	75	216	management	management	NOUN
gujaf-197	75	217	of	of	ADP
gujaf-197	75	218	listed	list	VERB
gujaf-197	75	219	non	non	ADJ
gujaf-197	75	220	-	-	ADJ
gujaf-197	75	221	financial	financial	ADJ
gujaf-197	75	222	services	service	NOUN
gujaf-197	75	223	firms	firm	NOUN
gujaf-197	75	224	in	in	ADP
gujaf-197	75	225	nigeria	nigeria	PROPN
gujaf-197	75	226	ahmad	ahmad	PROPN
gujaf-197	75	227	muhammad	muhammad	PROPN
gujaf-197	75	228	ahmad	ahmad	PROPN
gujaf-197	75	229	,	,	PUNCT
gujaf-197	75	230	lubabah	lubabah	PROPN
gujaf-197	75	231	mansur	mansur	PROPN
gujaf-197	75	232	kwanbo	kwanbo	PROPN
gujaf-197	75	233	(	(	PUNCT
gujaf-197	75	234	ph.d	ph.d	PROPN
gujaf-197	75	235	.	.	PUNCT
gujaf-197	75	236	)	)	PUNCT
gujaf-197	75	237	,	,	PUNCT
gujaf-197	75	238	shehu	shehu	PROPN
gujaf-197	75	239	usman	usman	PROPN
gujaf-197	75	240	hassan	hassan	PROPN
gujaf-197	75	241	(	(	PUNCT
gujaf-197	75	242	ph.d	ph.d	PROPN
gujaf-197	75	243	.	.	PUNCT
gujaf-197	75	244	)	)	PUNCT
gujaf-197	76	1	musa	musa	PROPN
gujaf-197	76	2	suleiman	suleiman	PROPN
gujaf-197	76	3	umar	umar	PROPN
gujaf-197	76	4	(	(	PUNCT
gujaf-197	76	5	ph.d	ph.d	PROPN
gujaf-197	76	6	.	.	PUNCT
gujaf-197	76	7	)	)	PUNCT
gujaf-197	77	1	216	216	NUM
gujaf-197	77	2	determinants	determinant	NOUN
gujaf-197	77	3	of	of	ADP
gujaf-197	77	4	audit	audit	NOUN
gujaf-197	77	5	opinion	opinion	NOUN
gujaf-197	77	6	of	of	ADP
gujaf-197	77	7	negative	negative	ADJ
gujaf-197	77	8	-	-	PUNCT
gujaf-197	77	9	book	book	NOUN
gujaf-197	77	10	-	-	PUNCT
gujaf-197	77	11	value	value	NOUN
gujaf-197	77	12	firms	firm	NOUN
gujaf-197	77	13	in	in	ADP
gujaf-197	77	14	nigeria	nigeria	PROPN
gujaf-197	77	15	:	:	PUNCT
gujaf-197	77	16	firm	firm	ADJ
gujaf-197	77	17	value	value	NOUN
gujaf-197	77	18	and	and	CCONJ
gujaf-197	77	19	audit	audit	NOUN
gujaf-197	77	20	characteristics	characteristic	NOUN
gujaf-197	77	21	perspective	perspective	NOUN
gujaf-197	77	22	asma’u	asma’u	ADJ
gujaf-197	77	23	mahmood	mahmood	PROPN
gujaf-197	77	24	baffa	baffa	NOUN
gujaf-197	77	25	(	(	PUNCT
gujaf-197	77	26	ph	ph	PROPN
gujaf-197	77	27	.	.	PROPN
gujaf-197	77	28	d	d	NOUN
gujaf-197	77	29	)	)	PUNCT
gujaf-197	77	30	,	,	PUNCT
gujaf-197	77	31	lawal	lawal	PROPN
gujaf-197	77	32	mohammed	mohammed	PROPN
gujaf-197	77	33	(	(	PUNCT
gujaf-197	77	34	ph.d	ph.d	PROPN
gujaf-197	77	35	.	.	PROPN
gujaf-197	77	36	)	)	PUNCT
gujaf-197	77	37	,	,	PUNCT
gujaf-197	77	38	ahmed	ahmed	PROPN
gujaf-197	77	39	bello	bello	PROPN
gujaf-197	77	40	(	(	PUNCT
gujaf-197	77	41	ph.d	ph.d	PROPN
gujaf-197	77	42	.	.	PUNCT
gujaf-197	77	43	)	)	PUNCT
gujaf-197	78	1	umar	umar	PROPN
gujaf-197	78	2	farouk	farouk	PROPN
gujaf-197	78	3	abdulkarim	abdulkarim	VERB
gujaf-197	78	4	237	237	NUM
gujaf-197	78	5	intervention	intervention	NOUN
gujaf-197	78	6	announcements	announcement	NOUN
gujaf-197	78	7	and	and	CCONJ
gujaf-197	78	8	naira	naira	NUM
gujaf-197	78	9	management	management	NOUN
gujaf-197	78	10	:	:	PUNCT
gujaf-197	78	11	evidence	evidence	NOUN
gujaf-197	78	12	from	from	ADP
gujaf-197	78	13	the	the	DET
gujaf-197	78	14	nigerian	nigerian	ADJ
gujaf-197	78	15	foreign	foreign	ADJ
gujaf-197	78	16	exchange	exchange	NOUN
gujaf-197	78	17	market	market	NOUN
gujaf-197	78	18	adedeji	adedeji	VERB
gujaf-197	78	19	daniel	daniel	PROPN
gujaf-197	78	20	gbadebo	gbadebo	PROPN
gujaf-197	78	21	254	254	NUM
gujaf-197	78	22	is	be	AUX
gujaf-197	78	23	there	there	PRON
gujaf-197	78	24	earnings	earning	NOUN
gujaf-197	78	25	discontinuity	discontinuity	NOUN
gujaf-197	78	26	after	after	ADP
gujaf-197	78	27	the	the	DET
gujaf-197	78	28	implementation	implementation	NOUN
gujaf-197	78	29	of	of	ADP
gujaf-197	78	30	ifrs	ifrs	PROPN
gujaf-197	78	31	in	in	ADP
gujaf-197	78	32	nigeria	nigeria	PROPN
gujaf-197	78	33	?	?	PUNCT
gujaf-197	79	1	adedeji	adedeji	PROPN
gujaf-197	79	2	daniel	daniel	PROPN
gujaf-197	79	3	gbadebo	gbadebo	PROPN
gujaf-197	79	4	275	275	NUM
gujaf-197	79	5	gusau	gusau	ADJ
gujaf-197	79	6	journal	journal	NOUN
gujaf-197	79	7	of	of	ADP
gujaf-197	79	8	accounting	accounting	NOUN
gujaf-197	79	9	and	and	CCONJ
gujaf-197	79	10	finance	finance	NOUN
gujaf-197	79	11	,	,	PUNCT
gujaf-197	79	12	vol	vol	NOUN
gujaf-197	79	13	.	.	PROPN
gujaf-197	79	14	4	4	NUM
gujaf-197	79	15	,	,	PUNCT
gujaf-197	79	16	issue	issue	NOUN
gujaf-197	79	17	1	1	NUM
gujaf-197	79	18	,	,	PUNCT
gujaf-197	79	19	april	april	PROPN
gujaf-197	79	20	,	,	PUNCT
gujaf-197	79	21	2023	2023	NUM
gujaf-197	79	22	1	1	NUM
gujaf-197	79	23	board	board	NOUN
gujaf-197	79	24	characteristics	characteristic	NOUN
gujaf-197	79	25	and	and	CCONJ
gujaf-197	79	26	earnings	earning	NOUN
gujaf-197	79	27	management	management	NOUN
gujaf-197	79	28	of	of	ADP
gujaf-197	79	29	listed	list	VERB
gujaf-197	79	30	consumer	consumer	NOUN
gujaf-197	79	31	goods	good	NOUN
gujaf-197	79	32	firms	firm	NOUN
gujaf-197	79	33	in	in	ADP
gujaf-197	79	34	nigeria	nigeria	PROPN
gujaf-197	79	35	benjamin	benjamin	PROPN
gujaf-197	79	36	gwabin	gwabin	PROPN
gujaf-197	79	37	joseph	joseph	PROPN
gujaf-197	79	38	department	department	PROPN
gujaf-197	79	39	of	of	ADP
gujaf-197	79	40	accounting	accounting	PROPN
gujaf-197	79	41	kaduna	kaduna	PROPN
gujaf-197	79	42	state	state	PROPN
gujaf-197	79	43	university	university	PROPN
gujaf-197	79	44	,	,	PUNCT
gujaf-197	79	45	kaduna	kaduna	PROPN
gujaf-197	79	46	gwabin.kasu@gmail.com	gwabin.kasu@gmail.com	PROPN
gujaf-197	79	47	murtala	murtala	PROPN
gujaf-197	79	48	abdullahi	abdullahi	PROPN
gujaf-197	79	49	phd	phd	PROPN
gujaf-197	79	50	department	department	PROPN
gujaf-197	79	51	of	of	ADP
gujaf-197	79	52	accounting	accounting	PROPN
gujaf-197	79	53	kaduna	kaduna	PROPN
gujaf-197	79	54	state	state	PROPN
gujaf-197	79	55	university	university	PROPN
gujaf-197	79	56	,	,	PUNCT
gujaf-197	79	57	kaduna	kaduna	PROPN
gujaf-197	79	58	murtala.abdullahi@kasu.edu.ng	murtala.abdullahi@kasu.edu.ng	PROPN
gujaf-197	79	59	benjamin	benjamin	PROPN
gujaf-197	79	60	kumai	kumai	PROPN
gujaf-197	79	61	gugong	gugong	PROPN
gujaf-197	79	62	phd	phd	PROPN
gujaf-197	79	63	prof	prof	PROPN
gujaf-197	79	64	.	.	PUNCT
gujaf-197	80	1	accounting	accounting	PROPN
gujaf-197	80	2	and	and	CCONJ
gujaf-197	80	3	finance	finance	PROPN
gujaf-197	80	4	department	department	PROPN
gujaf-197	80	5	of	of	ADP
gujaf-197	80	6	accounting	accounting	PROPN
gujaf-197	80	7	kaduna	kaduna	PROPN
gujaf-197	80	8	state	state	PROPN
gujaf-197	80	9	university	university	PROPN
gujaf-197	80	10	,	,	PUNCT
gujaf-197	80	11	kaduna	kaduna	PROPN
gujaf-197	80	12	bkgugong@gmail.com	bkgugong@gmail.com	PROPN
gujaf-197	81	1	abstract	abstract	ADJ
gujaf-197	81	2	corporate	corporate	ADJ
gujaf-197	81	3	governance	governance	NOUN
gujaf-197	81	4	mechanisms	mechanism	NOUN
gujaf-197	81	5	have	have	AUX
gujaf-197	81	6	continued	continue	VERB
gujaf-197	81	7	to	to	PART
gujaf-197	81	8	strengthen	strengthen	VERB
gujaf-197	81	9	the	the	DET
gujaf-197	81	10	operations	operation	NOUN
gujaf-197	81	11	and	and	CCONJ
gujaf-197	81	12	activities	activity	NOUN
gujaf-197	81	13	of	of	ADP
gujaf-197	81	14	corporate	corporate	ADJ
gujaf-197	81	15	entities	entity	NOUN
gujaf-197	81	16	in	in	ADP
gujaf-197	81	17	nigeria	nigeria	PROPN
gujaf-197	81	18	.	.	PUNCT
gujaf-197	82	1	board	board	NOUN
gujaf-197	82	2	characteristics	characteristic	NOUN
gujaf-197	82	3	and	and	CCONJ
gujaf-197	82	4	earnings	earning	NOUN
gujaf-197	82	5	management	management	NOUN
gujaf-197	82	6	have	have	AUX
gujaf-197	82	7	attracted	attract	VERB
gujaf-197	82	8	many	many	ADJ
gujaf-197	82	9	scholars	scholar	NOUN
gujaf-197	82	10	trying	try	VERB
gujaf-197	82	11	to	to	PART
gujaf-197	82	12	establish	establish	VERB
gujaf-197	82	13	relevant	relevant	ADJ
gujaf-197	82	14	relationship	relationship	NOUN
gujaf-197	82	15	that	that	PRON
gujaf-197	82	16	will	will	AUX
gujaf-197	82	17	assist	assist	VERB
gujaf-197	82	18	policy	policy	NOUN
gujaf-197	82	19	makers	maker	NOUN
gujaf-197	82	20	and	and	CCONJ
gujaf-197	82	21	regulatory	regulatory	ADJ
gujaf-197	82	22	agencies	agency	NOUN
gujaf-197	82	23	in	in	ADP
gujaf-197	82	24	facilitating	facilitate	VERB
gujaf-197	82	25	good	good	ADJ
gujaf-197	82	26	corporate	corporate	ADJ
gujaf-197	82	27	governance	governance	NOUN
gujaf-197	82	28	.	.	PUNCT
gujaf-197	83	1	this	this	DET
gujaf-197	83	2	study	study	NOUN
gujaf-197	83	3	examines	examine	VERB
gujaf-197	83	4	the	the	DET
gujaf-197	83	5	impact	impact	NOUN
gujaf-197	83	6	of	of	ADP
gujaf-197	83	7	board	board	NOUN
gujaf-197	83	8	characteristics	characteristic	NOUN
gujaf-197	83	9	on	on	ADP
gujaf-197	83	10	earnings	earning	NOUN
gujaf-197	83	11	management	management	NOUN
gujaf-197	83	12	of	of	ADP
gujaf-197	83	13	listed	list	VERB
gujaf-197	83	14	consumer	consumer	NOUN
gujaf-197	83	15	goods	good	NOUN
gujaf-197	83	16	firms	firm	NOUN
gujaf-197	83	17	in	in	ADP
gujaf-197	83	18	nigeria	nigeria	PROPN
gujaf-197	83	19	.	.	PUNCT
gujaf-197	84	1	the	the	DET
gujaf-197	84	2	agency	agency	NOUN
gujaf-197	84	3	theory	theory	NOUN
gujaf-197	84	4	was	be	AUX
gujaf-197	84	5	used	use	VERB
gujaf-197	84	6	to	to	PART
gujaf-197	84	7	underpin	underpin	VERB
gujaf-197	84	8	the	the	DET
gujaf-197	84	9	study	study	NOUN
gujaf-197	84	10	.	.	PUNCT
gujaf-197	85	1	board	board	NOUN
gujaf-197	85	2	characteristics	characteristic	NOUN
gujaf-197	85	3	as	as	SCONJ
gujaf-197	85	4	the	the	DET
gujaf-197	85	5	independent	independent	ADJ
gujaf-197	85	6	variable	variable	NOUN
gujaf-197	85	7	was	be	AUX
gujaf-197	85	8	proxied	proxie	VERB
gujaf-197	85	9	using	use	VERB
gujaf-197	85	10	board	board	NOUN
gujaf-197	85	11	independence	independence	NOUN
gujaf-197	85	12	,	,	PUNCT
gujaf-197	85	13	board	board	NOUN
gujaf-197	85	14	meetings	meeting	NOUN
gujaf-197	85	15	,	,	PUNCT
gujaf-197	85	16	board	board	NOUN
gujaf-197	85	17	gender	gender	NOUN
gujaf-197	85	18	diversity	diversity	NOUN
gujaf-197	85	19	and	and	CCONJ
gujaf-197	85	20	board	board	NOUN
gujaf-197	85	21	expertise	expertise	NOUN
gujaf-197	85	22	while	while	SCONJ
gujaf-197	85	23	earnings	earning	NOUN
gujaf-197	85	24	management	management	NOUN
gujaf-197	85	25	as	as	ADP
gujaf-197	85	26	the	the	DET
gujaf-197	85	27	dependent	dependent	ADJ
gujaf-197	85	28	variable	variable	NOUN
gujaf-197	85	29	was	be	AUX
gujaf-197	85	30	measured	measure	VERB
gujaf-197	85	31	using	use	VERB
gujaf-197	85	32	the	the	DET
gujaf-197	85	33	modifies	modifie	NOUN
gujaf-197	85	34	jones	jones	PROPN
gujaf-197	85	35	model	model	PROPN
gujaf-197	85	36	.	.	PUNCT
gujaf-197	86	1	the	the	DET
gujaf-197	86	2	panel	panel	NOUN
gujaf-197	86	3	data	data	VERB
gujaf-197	86	4	multiple	multiple	ADJ
gujaf-197	86	5	regression	regression	NOUN
gujaf-197	86	6	was	be	AUX
gujaf-197	86	7	used	use	VERB
gujaf-197	86	8	on	on	ADP
gujaf-197	86	9	data	datum	NOUN
gujaf-197	86	10	extracted	extract	VERB
gujaf-197	86	11	from	from	ADP
gujaf-197	86	12	annual	annual	ADJ
gujaf-197	86	13	reports	report	NOUN
gujaf-197	86	14	of	of	ADP
gujaf-197	86	15	sixteen	sixteen	NUM
gujaf-197	86	16	listed	list	VERB
gujaf-197	86	17	consumer	consumer	NOUN
gujaf-197	86	18	goods	good	NOUN
gujaf-197	86	19	firms	firm	NOUN
gujaf-197	86	20	from	from	ADP
gujaf-197	86	21	2011	2011	NUM
gujaf-197	86	22	to	to	ADP
gujaf-197	86	23	2020	2020	NUM
gujaf-197	86	24	.	.	PUNCT
gujaf-197	87	1	the	the	DET
gujaf-197	87	2	study	study	NOUN
gujaf-197	87	3	found	find	VERB
gujaf-197	87	4	that	that	SCONJ
gujaf-197	87	5	,	,	PUNCT
gujaf-197	87	6	board	board	NOUN
gujaf-197	87	7	gender	gender	NOUN
gujaf-197	87	8	diversity	diversity	NOUN
gujaf-197	87	9	and	and	CCONJ
gujaf-197	87	10	board	board	NOUN
gujaf-197	87	11	expertise	expertise	NOUN
gujaf-197	87	12	negatively	negatively	ADV
gujaf-197	87	13	and	and	CCONJ
gujaf-197	87	14	significantly	significantly	ADV
gujaf-197	87	15	influence	influence	VERB
gujaf-197	87	16	earnings	earning	NOUN
gujaf-197	87	17	management	management	NOUN
gujaf-197	87	18	while	while	SCONJ
gujaf-197	87	19	board	board	NOUN
gujaf-197	87	20	independence	independence	NOUN
gujaf-197	87	21	and	and	CCONJ
gujaf-197	87	22	board	board	NOUN
gujaf-197	87	23	meetings	meeting	NOUN
gujaf-197	87	24	have	have	VERB
gujaf-197	87	25	no	no	DET
gujaf-197	87	26	significant	significant	ADJ
gujaf-197	87	27	influence	influence	NOUN
gujaf-197	87	28	on	on	ADP
gujaf-197	87	29	listed	list	VERB
gujaf-197	87	30	consumer	consumer	NOUN
gujaf-197	87	31	goods	good	NOUN
gujaf-197	87	32	firms	firm	NOUN
gujaf-197	87	33	in	in	ADP
gujaf-197	87	34	nigeria	nigeria	PROPN
gujaf-197	87	35	.	.	PUNCT
gujaf-197	88	1	the	the	DET
gujaf-197	88	2	study	study	NOUN
gujaf-197	88	3	therefore	therefore	ADV
gujaf-197	88	4	recommends	recommend	VERB
gujaf-197	88	5	that	that	SCONJ
gujaf-197	88	6	,	,	PUNCT
gujaf-197	88	7	regulatory	regulatory	ADJ
gujaf-197	88	8	agencies	agency	NOUN
gujaf-197	88	9	and	and	CCONJ
gujaf-197	88	10	policy	policy	NOUN
gujaf-197	88	11	makers	maker	NOUN
gujaf-197	88	12	should	should	AUX
gujaf-197	88	13	encourage	encourage	VERB
gujaf-197	88	14	listed	list	VERB
gujaf-197	88	15	consumer	consumer	NOUN
gujaf-197	88	16	goods	good	NOUN
gujaf-197	88	17	firms	firm	NOUN
gujaf-197	88	18	in	in	ADP
gujaf-197	88	19	nigeria	nigeria	PROPN
gujaf-197	88	20	to	to	PART
gujaf-197	88	21	increase	increase	VERB
gujaf-197	88	22	diversity	diversity	NOUN
gujaf-197	88	23	in	in	ADP
gujaf-197	88	24	boards	board	NOUN
gujaf-197	88	25	and	and	CCONJ
gujaf-197	88	26	expertise	expertise	NOUN
gujaf-197	88	27	as	as	ADP
gujaf-197	88	28	this	this	PRON
gujaf-197	88	29	will	will	AUX
gujaf-197	88	30	minimize	minimize	VERB
gujaf-197	88	31	earnings	earning	NOUN
gujaf-197	88	32	management	management	NOUN
gujaf-197	88	33	activities	activity	NOUN
gujaf-197	88	34	by	by	ADP
gujaf-197	88	35	management	management	NOUN
gujaf-197	88	36	.	.	PUNCT
gujaf-197	89	1	keywords	keyword	NOUN
gujaf-197	89	2	:	:	PUNCT
gujaf-197	89	3	board	board	NOUN
gujaf-197	89	4	characteristics	characteristic	NOUN
gujaf-197	89	5	,	,	PUNCT
gujaf-197	89	6	consumer	consumer	NOUN
gujaf-197	89	7	goods	good	NOUN
gujaf-197	89	8	,	,	PUNCT
gujaf-197	89	9	discretionary	discretionary	ADJ
gujaf-197	89	10	accrual	accrual	ADJ
gujaf-197	89	11	,	,	PUNCT
gujaf-197	89	12	earnings	earning	NOUN
gujaf-197	89	13	management	management	NOUN
gujaf-197	89	14	https://doi.org/10.57233/gujaf.v4i1.197	https://doi.org/10.57233/gujaf.v4i1.197	NOUN
gujaf-197	89	15	1	1	NUM
gujaf-197	89	16	.	.	PUNCT
gujaf-197	89	17	introduction	introduction	NOUN
gujaf-197	89	18	earnings	earning	NOUN
gujaf-197	89	19	management	management	NOUN
gujaf-197	89	20	is	be	AUX
gujaf-197	89	21	driven	drive	VERB
gujaf-197	89	22	by	by	ADP
gujaf-197	89	23	opportunistic	opportunistic	ADJ
gujaf-197	89	24	tendencies	tendency	NOUN
gujaf-197	89	25	of	of	ADP
gujaf-197	89	26	management	management	NOUN
gujaf-197	89	27	towards	towards	ADP
gujaf-197	89	28	achieving	achieve	VERB
gujaf-197	89	29	personal	personal	ADJ
gujaf-197	89	30	gains	gain	NOUN
gujaf-197	89	31	as	as	ADP
gujaf-197	89	32	against	against	ADP
gujaf-197	89	33	maximizing	maximize	VERB
gujaf-197	89	34	shareholder	shareholder	NOUN
gujaf-197	89	35	’s	’s	PART
gujaf-197	89	36	wealth	wealth	NOUN
gujaf-197	89	37	and	and	CCONJ
gujaf-197	89	38	mailto:gwabin.kasu@gmail.com	mailto:gwabin.kasu@gmail.com	X
gujaf-197	89	39	mailto:murtala.abdullahi@kasu.edu.ng	mailto:murtala.abdullahi@kasu.edu.ng	PROPN
gujaf-197	89	40	mailto:bkgugong@gmail.com	mailto:bkgugong@gmail.com	PROPN
gujaf-197	89	41	https://doi.org/10.57233/gujaf.v4i1.197	https://doi.org/10.57233/gujaf.v4i1.197	NOUN
gujaf-197	89	42	gusau	gusau	PROPN
gujaf-197	89	43	journal	journal	PROPN
gujaf-197	89	44	of	of	ADP
gujaf-197	89	45	accounting	accounting	NOUN
gujaf-197	89	46	and	and	CCONJ
gujaf-197	89	47	finance	finance	NOUN
gujaf-197	89	48	,	,	PUNCT
gujaf-197	89	49	vol	vol	NOUN
gujaf-197	89	50	.	.	PROPN
gujaf-197	89	51	4	4	NUM
gujaf-197	89	52	,	,	PUNCT
gujaf-197	89	53	issue	issue	NOUN
gujaf-197	89	54	1	1	NUM
gujaf-197	89	55	,	,	PUNCT
gujaf-197	89	56	april	april	PROPN
gujaf-197	89	57	,	,	PUNCT
gujaf-197	89	58	2023	2023	NUM
gujaf-197	89	59	2	2	NUM
gujaf-197	89	60	improving	improve	VERB
gujaf-197	89	61	company	company	NOUN
gujaf-197	89	62	value	value	NOUN
gujaf-197	89	63	.	.	PUNCT
gujaf-197	90	1	secondly	secondly	ADV
gujaf-197	90	2	,	,	PUNCT
gujaf-197	90	3	earnings	earning	NOUN
gujaf-197	90	4	management	management	NOUN
gujaf-197	90	5	is	be	AUX
gujaf-197	90	6	perpetrated	perpetrate	VERB
gujaf-197	90	7	to	to	PART
gujaf-197	90	8	enhance	enhance	VERB
gujaf-197	90	9	corporate	corporate	ADJ
gujaf-197	90	10	value	value	NOUN
gujaf-197	90	11	which	which	PRON
gujaf-197	90	12	project	project	VERB
gujaf-197	90	13	the	the	DET
gujaf-197	90	14	company	company	NOUN
gujaf-197	90	15	as	as	ADV
gujaf-197	90	16	stable	stable	ADJ
gujaf-197	90	17	and	and	CCONJ
gujaf-197	90	18	having	have	VERB
gujaf-197	90	19	excellent	excellent	ADJ
gujaf-197	90	20	future	future	ADJ
gujaf-197	90	21	performance	performance	NOUN
gujaf-197	90	22	.	.	PUNCT
gujaf-197	91	1	it	it	PRON
gujaf-197	91	2	is	be	AUX
gujaf-197	91	3	in	in	ADP
gujaf-197	91	4	view	view	NOUN
gujaf-197	91	5	of	of	ADP
gujaf-197	91	6	some	some	PRON
gujaf-197	91	7	of	of	ADP
gujaf-197	91	8	these	these	DET
gujaf-197	91	9	tendencies	tendency	NOUN
gujaf-197	91	10	that	that	PRON
gujaf-197	91	11	corporate	corporate	ADJ
gujaf-197	91	12	governance	governance	NOUN
gujaf-197	91	13	has	have	AUX
gujaf-197	91	14	become	become	VERB
gujaf-197	91	15	inevitable	inevitable	ADJ
gujaf-197	91	16	in	in	ADP
gujaf-197	91	17	maintaining	maintain	VERB
gujaf-197	91	18	financial	financial	ADJ
gujaf-197	91	19	sanity	sanity	NOUN
gujaf-197	91	20	in	in	ADP
gujaf-197	91	21	listed	list	VERB
gujaf-197	91	22	entities	entity	NOUN
gujaf-197	91	23	.	.	PUNCT
gujaf-197	92	1	as	as	ADP
gujaf-197	92	2	a	a	DET
gujaf-197	92	3	corporate	corporate	ADJ
gujaf-197	92	4	governance	governance	NOUN
gujaf-197	92	5	mechanism	mechanism	NOUN
gujaf-197	92	6	,	,	PUNCT
gujaf-197	92	7	it	it	PRON
gujaf-197	92	8	is	be	AUX
gujaf-197	92	9	the	the	DET
gujaf-197	92	10	responsibility	responsibility	NOUN
gujaf-197	92	11	of	of	ADP
gujaf-197	92	12	the	the	DET
gujaf-197	92	13	board	board	NOUN
gujaf-197	92	14	of	of	ADP
gujaf-197	92	15	directors	director	NOUN
gujaf-197	92	16	to	to	PART
gujaf-197	92	17	ensure	ensure	VERB
gujaf-197	92	18	appropriate	appropriate	ADJ
gujaf-197	92	19	assignment	assignment	NOUN
gujaf-197	92	20	of	of	ADP
gujaf-197	92	21	roles	role	NOUN
gujaf-197	92	22	and	and	CCONJ
gujaf-197	92	23	responsibilities	responsibility	NOUN
gujaf-197	92	24	that	that	PRON
gujaf-197	92	25	will	will	AUX
gujaf-197	92	26	allow	allow	VERB
gujaf-197	92	27	for	for	ADP
gujaf-197	92	28	good	good	ADJ
gujaf-197	92	29	corporate	corporate	ADJ
gujaf-197	92	30	governance	governance	NOUN
gujaf-197	92	31	practice	practice	NOUN
gujaf-197	92	32	.	.	PUNCT
gujaf-197	93	1	the	the	DET
gujaf-197	93	2	board	board	NOUN
gujaf-197	93	3	is	be	AUX
gujaf-197	93	4	to	to	PART
gujaf-197	93	5	ensure	ensure	VERB
gujaf-197	93	6	that	that	SCONJ
gujaf-197	93	7	managers	manager	NOUN
gujaf-197	93	8	execute	execute	VERB
gujaf-197	93	9	responsibilities	responsibility	NOUN
gujaf-197	93	10	that	that	PRON
gujaf-197	93	11	are	be	AUX
gujaf-197	93	12	in	in	ADP
gujaf-197	93	13	tandem	tandem	NOUN
gujaf-197	93	14	with	with	ADP
gujaf-197	93	15	corporate	corporate	ADJ
gujaf-197	93	16	objectives	objective	NOUN
gujaf-197	93	17	and	and	CCONJ
gujaf-197	93	18	goals	goal	NOUN
gujaf-197	93	19	.	.	PUNCT
gujaf-197	94	1	they	they	PRON
gujaf-197	94	2	are	be	AUX
gujaf-197	94	3	expected	expect	VERB
gujaf-197	94	4	to	to	PART
gujaf-197	94	5	ensure	ensure	VERB
gujaf-197	94	6	that	that	SCONJ
gujaf-197	94	7	,	,	PUNCT
gujaf-197	94	8	conflict	conflict	NOUN
gujaf-197	94	9	of	of	ADP
gujaf-197	94	10	interest	interest	NOUN
gujaf-197	94	11	between	between	ADP
gujaf-197	94	12	managers	manager	NOUN
gujaf-197	94	13	,	,	PUNCT
gujaf-197	94	14	shareholders	shareholder	NOUN
gujaf-197	94	15	and	and	CCONJ
gujaf-197	94	16	other	other	ADJ
gujaf-197	94	17	stakeholder	stakeholder	NOUN
gujaf-197	94	18	group	group	NOUN
gujaf-197	94	19	is	be	AUX
gujaf-197	94	20	minimized	minimize	VERB
gujaf-197	94	21	by	by	ADP
gujaf-197	94	22	aligning	align	VERB
gujaf-197	94	23	corporate	corporate	ADJ
gujaf-197	94	24	objectives	objective	NOUN
gujaf-197	94	25	with	with	ADP
gujaf-197	94	26	stakeholders	stakeholder	NOUN
gujaf-197	94	27	interest	interest	NOUN
gujaf-197	94	28	(	(	PUNCT
gujaf-197	94	29	buraik	buraik	PROPN
gujaf-197	94	30	&	&	CCONJ
gujaf-197	94	31	idris	idris	PROPN
gujaf-197	94	32	,	,	PUNCT
gujaf-197	94	33	2020	2020	NUM
gujaf-197	94	34	)	)	PUNCT
gujaf-197	94	35	.	.	PUNCT
gujaf-197	95	1	the	the	DET
gujaf-197	95	2	code	code	NOUN
gujaf-197	95	3	of	of	ADP
gujaf-197	95	4	corporate	corporate	ADJ
gujaf-197	95	5	governance	governance	NOUN
gujaf-197	95	6	recommends	recommend	VERB
gujaf-197	95	7	that	that	SCONJ
gujaf-197	95	8	the	the	DET
gujaf-197	95	9	board	board	NOUN
gujaf-197	95	10	of	of	ADP
gujaf-197	95	11	directors	director	NOUN
gujaf-197	95	12	carry	carry	VERB
gujaf-197	95	13	out	out	ADP
gujaf-197	95	14	its	its	PRON
gujaf-197	95	15	roles	role	NOUN
gujaf-197	95	16	and	and	CCONJ
gujaf-197	95	17	responsibility	responsibility	NOUN
gujaf-197	95	18	in	in	ADP
gujaf-197	95	19	pursuance	pursuance	NOUN
gujaf-197	95	20	to	to	ADP
gujaf-197	95	21	maximizing	maximize	VERB
gujaf-197	95	22	shareholders	shareholder	NOUN
gujaf-197	95	23	wealth	wealth	NOUN
gujaf-197	95	24	.	.	PUNCT
gujaf-197	96	1	board	board	NOUN
gujaf-197	96	2	of	of	ADP
gujaf-197	96	3	directors	director	NOUN
gujaf-197	96	4	in	in	ADP
gujaf-197	96	5	executing	execute	VERB
gujaf-197	96	6	their	their	PRON
gujaf-197	96	7	assigned	assign	VERB
gujaf-197	96	8	roles	role	NOUN
gujaf-197	96	9	and	and	CCONJ
gujaf-197	96	10	responsibility	responsibility	NOUN
gujaf-197	96	11	should	should	AUX
gujaf-197	96	12	possess	possess	VERB
gujaf-197	96	13	the	the	DET
gujaf-197	96	14	necessary	necessary	ADJ
gujaf-197	96	15	skill	skill	NOUN
gujaf-197	96	16	and	and	CCONJ
gujaf-197	96	17	knowledge	knowledge	NOUN
gujaf-197	96	18	.	.	PUNCT
gujaf-197	97	1	this	this	PRON
gujaf-197	97	2	will	will	AUX
gujaf-197	97	3	ensure	ensure	VERB
gujaf-197	97	4	that	that	SCONJ
gujaf-197	97	5	interest	interest	NOUN
gujaf-197	97	6	of	of	ADP
gujaf-197	97	7	the	the	DET
gujaf-197	97	8	shareholders	shareholder	NOUN
gujaf-197	97	9	are	be	AUX
gujaf-197	97	10	well	well	ADV
gujaf-197	97	11	served	serve	VERB
gujaf-197	97	12	(	(	PUNCT
gujaf-197	97	13	shatima	shatima	NOUN
gujaf-197	97	14	et	et	PROPN
gujaf-197	97	15	al	al	PROPN
gujaf-197	97	16	.	.	PROPN
gujaf-197	97	17	,	,	PUNCT
gujaf-197	97	18	2020	2020	NUM
gujaf-197	97	19	)	)	PUNCT
gujaf-197	97	20	.	.	PUNCT
gujaf-197	98	1	the	the	DET
gujaf-197	98	2	board	board	NOUN
gujaf-197	98	3	is	be	AUX
gujaf-197	98	4	characterized	characterize	VERB
gujaf-197	98	5	by	by	ADP
gujaf-197	98	6	individuals	individual	NOUN
gujaf-197	98	7	with	with	ADP
gujaf-197	98	8	diverse	diverse	ADJ
gujaf-197	98	9	knowledge	knowledge	NOUN
gujaf-197	98	10	,	,	PUNCT
gujaf-197	98	11	experience	experience	NOUN
gujaf-197	98	12	and	and	CCONJ
gujaf-197	98	13	background	background	NOUN
gujaf-197	98	14	this	this	DET
gujaf-197	98	15	characteristics	characteristic	NOUN
gujaf-197	98	16	is	be	AUX
gujaf-197	98	17	essential	essential	ADJ
gujaf-197	98	18	in	in	ADP
gujaf-197	98	19	fostering	foster	VERB
gujaf-197	98	20	diversity	diversity	NOUN
gujaf-197	98	21	and	and	CCONJ
gujaf-197	98	22	expertise	expertise	NOUN
gujaf-197	98	23	that	that	PRON
gujaf-197	98	24	will	will	AUX
gujaf-197	98	25	equip	equip	VERB
gujaf-197	98	26	the	the	DET
gujaf-197	98	27	board	board	NOUN
gujaf-197	98	28	in	in	ADP
gujaf-197	98	29	making	make	VERB
gujaf-197	98	30	good	good	ADJ
gujaf-197	98	31	strategic	strategic	ADJ
gujaf-197	98	32	decision	decision	NOUN
gujaf-197	98	33	that	that	PRON
gujaf-197	98	34	will	will	AUX
gujaf-197	98	35	increase	increase	VERB
gujaf-197	98	36	the	the	DET
gujaf-197	98	37	shareholders	shareholder	NOUN
gujaf-197	98	38	wealth	wealth	NOUN
gujaf-197	98	39	(	(	PUNCT
gujaf-197	98	40	buraik	buraik	PROPN
gujaf-197	98	41	&	&	CCONJ
gujaf-197	98	42	idris	idris	PROPN
gujaf-197	98	43	,	,	PUNCT
gujaf-197	98	44	2020	2020	NUM
gujaf-197	98	45	)	)	PUNCT
gujaf-197	98	46	.	.	PUNCT
gujaf-197	99	1	the	the	DET
gujaf-197	99	2	quality	quality	NOUN
gujaf-197	99	3	of	of	ADP
gujaf-197	99	4	earnings	earning	NOUN
gujaf-197	99	5	of	of	ADP
gujaf-197	99	6	listed	list	VERB
gujaf-197	99	7	firms	firm	NOUN
gujaf-197	99	8	is	be	AUX
gujaf-197	99	9	linked	link	VERB
gujaf-197	99	10	to	to	ADP
gujaf-197	99	11	the	the	DET
gujaf-197	99	12	quality	quality	NOUN
gujaf-197	99	13	of	of	ADP
gujaf-197	99	14	decisions	decision	NOUN
gujaf-197	99	15	made	make	VERB
gujaf-197	99	16	by	by	ADP
gujaf-197	99	17	the	the	DET
gujaf-197	99	18	board	board	NOUN
gujaf-197	99	19	in	in	ADP
gujaf-197	99	20	giving	give	VERB
gujaf-197	99	21	direction	direction	NOUN
gujaf-197	99	22	to	to	ADP
gujaf-197	99	23	the	the	DET
gujaf-197	99	24	entity	entity	NOUN
gujaf-197	99	25	.	.	PUNCT
gujaf-197	100	1	various	various	ADJ
gujaf-197	100	2	scholars	scholar	NOUN
gujaf-197	100	3	have	have	AUX
gujaf-197	100	4	examined	examine	VERB
gujaf-197	100	5	certain	certain	ADJ
gujaf-197	100	6	board	board	NOUN
gujaf-197	100	7	characteristics	characteristic	NOUN
gujaf-197	100	8	and	and	CCONJ
gujaf-197	100	9	their	their	PRON
gujaf-197	100	10	effect	effect	NOUN
gujaf-197	100	11	on	on	ADP
gujaf-197	100	12	earnings	earning	NOUN
gujaf-197	100	13	management	management	NOUN
gujaf-197	100	14	.	.	PUNCT
gujaf-197	101	1	some	some	PRON
gujaf-197	101	2	of	of	ADP
gujaf-197	101	3	these	these	DET
gujaf-197	101	4	characteristics	characteristic	NOUN
gujaf-197	101	5	include	include	VERB
gujaf-197	101	6	board	board	NOUN
gujaf-197	101	7	size	size	NOUN
gujaf-197	101	8	,	,	PUNCT
gujaf-197	101	9	board	board	NOUN
gujaf-197	101	10	independence	independence	NOUN
gujaf-197	101	11	,	,	PUNCT
gujaf-197	101	12	board	board	NOUN
gujaf-197	101	13	diversity	diversity	NOUN
gujaf-197	101	14	,	,	PUNCT
gujaf-197	101	15	board	board	NOUN
gujaf-197	101	16	expertise	expertise	NOUN
gujaf-197	101	17	,	,	PUNCT
gujaf-197	101	18	board	board	NOUN
gujaf-197	101	19	composition	composition	NOUN
gujaf-197	101	20	,	,	PUNCT
gujaf-197	101	21	women	woman	NOUN
gujaf-197	101	22	directorship	directorship	NOUN
gujaf-197	101	23	etc	etc	X
gujaf-197	101	24	.	.	PUNCT
gujaf-197	102	1	these	these	DET
gujaf-197	102	2	board	board	NOUN
gujaf-197	102	3	characteristics	characteristic	NOUN
gujaf-197	102	4	have	have	AUX
gujaf-197	102	5	been	be	AUX
gujaf-197	102	6	found	find	VERB
gujaf-197	102	7	to	to	PART
gujaf-197	102	8	have	have	VERB
gujaf-197	102	9	varied	varied	ADJ
gujaf-197	102	10	level	level	NOUN
gujaf-197	102	11	of	of	ADP
gujaf-197	102	12	influence	influence	NOUN
gujaf-197	102	13	on	on	ADP
gujaf-197	102	14	earnings	earning	NOUN
gujaf-197	102	15	management	management	NOUN
gujaf-197	102	16	.	.	PUNCT
gujaf-197	103	1	as	as	SCONJ
gujaf-197	103	2	a	a	DET
gujaf-197	103	3	consequence	consequence	NOUN
gujaf-197	103	4	of	of	ADP
gujaf-197	103	5	the	the	DET
gujaf-197	103	6	corporate	corporate	ADJ
gujaf-197	103	7	scandals	scandal	NOUN
gujaf-197	103	8	such	such	ADJ
gujaf-197	103	9	as	as	ADP
gujaf-197	103	10	enron	enron	PROPN
gujaf-197	103	11	,	,	PUNCT
gujaf-197	103	12	worldcom	worldcom	PROPN
gujaf-197	103	13	,	,	PUNCT
gujaf-197	103	14	etc	etc	X
gujaf-197	103	15	.	.	X
gujaf-197	103	16	,	,	PUNCT
gujaf-197	103	17	the	the	DET
gujaf-197	103	18	sarbanes	sarbanes	PROPN
gujaf-197	103	19	-	-	PUNCT
gujaf-197	103	20	oxley	oxley	ADJ
gujaf-197	103	21	act	act	NOUN
gujaf-197	103	22	of	of	ADP
gujaf-197	103	23	2002	2002	NUM
gujaf-197	103	24	was	be	AUX
gujaf-197	103	25	introduced	introduce	VERB
gujaf-197	103	26	in	in	ADP
gujaf-197	103	27	the	the	DET
gujaf-197	103	28	us	we	PRON
gujaf-197	103	29	to	to	PART
gujaf-197	103	30	enhance	enhance	VERB
gujaf-197	103	31	corporate	corporate	ADJ
gujaf-197	103	32	governance	governance	NOUN
gujaf-197	103	33	quality	quality	NOUN
gujaf-197	103	34	.	.	PUNCT
gujaf-197	104	1	in	in	ADP
gujaf-197	104	2	nigerian	nigerian	PROPN
gujaf-197	104	3	,	,	PUNCT
gujaf-197	104	4	the	the	DET
gujaf-197	104	5	code	code	NOUN
gujaf-197	104	6	of	of	ADP
gujaf-197	104	7	corporate	corporate	ADJ
gujaf-197	104	8	governance	governance	NOUN
gujaf-197	104	9	of	of	ADP
gujaf-197	104	10	nigeria	nigeria	PROPN
gujaf-197	104	11	2011	2011	NUM
gujaf-197	104	12	(	(	PUNCT
gujaf-197	104	13	recently	recently	ADV
gujaf-197	104	14	amended	amend	VERB
gujaf-197	104	15	in	in	ADP
gujaf-197	104	16	2018	2018	NUM
gujaf-197	104	17	)	)	PUNCT
gujaf-197	104	18	was	be	AUX
gujaf-197	104	19	considered	consider	VERB
gujaf-197	104	20	a	a	DET
gujaf-197	104	21	benchmark	benchmark	NOUN
gujaf-197	104	22	in	in	ADP
gujaf-197	104	23	corporate	corporate	ADJ
gujaf-197	104	24	entities	entity	NOUN
gujaf-197	104	25	in	in	ADP
gujaf-197	104	26	nigeria	nigeria	PROPN
gujaf-197	104	27	.	.	PUNCT
gujaf-197	105	1	moreover	moreover	ADV
gujaf-197	105	2	,	,	PUNCT
gujaf-197	105	3	researchers	researcher	NOUN
gujaf-197	105	4	over	over	ADP
gujaf-197	105	5	the	the	DET
gujaf-197	105	6	years	year	NOUN
gujaf-197	105	7	have	have	AUX
gujaf-197	105	8	investigated	investigate	VERB
gujaf-197	105	9	into	into	ADP
gujaf-197	105	10	the	the	DET
gujaf-197	105	11	menace	menace	NOUN
gujaf-197	105	12	with	with	ADP
gujaf-197	105	13	a	a	DET
gujaf-197	105	14	view	view	NOUN
gujaf-197	105	15	to	to	PART
gujaf-197	105	16	explore	explore	VERB
gujaf-197	105	17	the	the	DET
gujaf-197	105	18	reasons	reason	NOUN
gujaf-197	105	19	behind	behind	ADP
gujaf-197	105	20	the	the	DET
gujaf-197	105	21	collapse	collapse	NOUN
gujaf-197	105	22	of	of	ADP
gujaf-197	105	23	those	those	DET
gujaf-197	105	24	big	big	ADJ
gujaf-197	105	25	companies	company	NOUN
gujaf-197	105	26	and	and	CCONJ
gujaf-197	105	27	have	have	AUX
gujaf-197	105	28	attributed	attribute	VERB
gujaf-197	105	29	it	it	PRON
gujaf-197	105	30	to	to	ADP
gujaf-197	105	31	the	the	DET
gujaf-197	105	32	low	low	ADJ
gujaf-197	105	33	ethical	ethical	ADJ
gujaf-197	105	34	standards	standard	NOUN
gujaf-197	105	35	and	and	CCONJ
gujaf-197	105	36	poor	poor	ADJ
gujaf-197	105	37	corporate	corporate	ADJ
gujaf-197	105	38	governance	governance	NOUN
gujaf-197	105	39	mechanisms	mechanism	NOUN
gujaf-197	105	40	(	(	PUNCT
gujaf-197	105	41	akeju	akeju	PROPN
gujaf-197	105	42	&	&	CCONJ
gujaf-197	105	43	babatunde	babatunde	PROPN
gujaf-197	105	44	,	,	PUNCT
gujaf-197	105	45	2017	2017	NUM
gujaf-197	105	46	;	;	PUNCT
gujaf-197	105	47	aifuwa	aifuwa	PROPN
gujaf-197	105	48	et	et	PROPN
gujaf-197	105	49	al	al	PROPN
gujaf-197	105	50	.	.	PROPN
gujaf-197	105	51	,	,	PUNCT
gujaf-197	105	52	2018	2018	NUM
gujaf-197	105	53	;	;	PUNCT
gujaf-197	105	54	aifuwa	aifuwa	PROPN
gujaf-197	105	55	&	&	CCONJ
gujaf-197	105	56	embele	embele	PROPN
gujaf-197	105	57	,	,	PUNCT
gujaf-197	105	58	2019	2019	NUM
gujaf-197	105	59	)	)	PUNCT
gujaf-197	105	60	.	.	PUNCT
gujaf-197	106	1	the	the	DET
gujaf-197	106	2	study	study	NOUN
gujaf-197	106	3	contributes	contribute	VERB
gujaf-197	106	4	practically	practically	ADV
gujaf-197	106	5	as	as	SCONJ
gujaf-197	106	6	it	it	PRON
gujaf-197	106	7	brings	bring	VERB
gujaf-197	106	8	to	to	ADP
gujaf-197	106	9	fore	fore	NOUN
gujaf-197	106	10	,	,	PUNCT
gujaf-197	106	11	the	the	DET
gujaf-197	106	12	practical	practical	ADJ
gujaf-197	106	13	implication	implication	NOUN
gujaf-197	106	14	of	of	ADP
gujaf-197	106	15	board	board	NOUN
gujaf-197	106	16	characteristics	characteristic	NOUN
gujaf-197	106	17	on	on	ADP
gujaf-197	106	18	earnings	earning	NOUN
gujaf-197	106	19	management	management	NOUN
gujaf-197	106	20	of	of	ADP
gujaf-197	106	21	listed	list	VERB
gujaf-197	106	22	consumer	consumer	NOUN
gujaf-197	106	23	goods	good	NOUN
gujaf-197	106	24	firms	firm	NOUN
gujaf-197	106	25	in	in	ADP
gujaf-197	106	26	gusau	gusau	ADJ
gujaf-197	106	27	journal	journal	NOUN
gujaf-197	106	28	of	of	ADP
gujaf-197	106	29	accounting	accounting	NOUN
gujaf-197	106	30	and	and	CCONJ
gujaf-197	106	31	finance	finance	NOUN
gujaf-197	106	32	,	,	PUNCT
gujaf-197	106	33	vol	vol	NOUN
gujaf-197	106	34	.	.	PROPN
gujaf-197	106	35	4	4	NUM
gujaf-197	106	36	,	,	PUNCT
gujaf-197	106	37	issue	issue	NOUN
gujaf-197	106	38	1	1	NUM
gujaf-197	106	39	,	,	PUNCT
gujaf-197	106	40	april	april	PROPN
gujaf-197	106	41	,	,	PUNCT
gujaf-197	106	42	2023	2023	NUM
gujaf-197	106	43	3	3	NUM
gujaf-197	106	44	nigeria	nigeria	PROPN
gujaf-197	106	45	.	.	PUNCT
gujaf-197	107	1	in	in	ADP
gujaf-197	107	2	this	this	DET
gujaf-197	107	3	way	way	NOUN
gujaf-197	107	4	,	,	PUNCT
gujaf-197	107	5	the	the	DET
gujaf-197	107	6	study	study	NOUN
gujaf-197	107	7	fills	fill	VERB
gujaf-197	107	8	the	the	DET
gujaf-197	107	9	gap	gap	NOUN
gujaf-197	107	10	that	that	PRON
gujaf-197	107	11	may	may	AUX
gujaf-197	107	12	probably	probably	ADV
gujaf-197	107	13	arise	arise	VERB
gujaf-197	107	14	in	in	ADP
gujaf-197	107	15	the	the	DET
gujaf-197	107	16	implementation	implementation	NOUN
gujaf-197	107	17	and	and	CCONJ
gujaf-197	107	18	execution	execution	NOUN
gujaf-197	107	19	of	of	ADP
gujaf-197	107	20	board	board	NOUN
gujaf-197	107	21	characteristics	characteristics	NOUN
gujaf-197	107	22	variables	variable	NOUN
gujaf-197	107	23	in	in	ADP
gujaf-197	107	24	enhancing	enhance	VERB
gujaf-197	107	25	earnings	earning	NOUN
gujaf-197	107	26	.	.	PUNCT
gujaf-197	108	1	also	also	ADV
gujaf-197	108	2	,	,	PUNCT
gujaf-197	108	3	the	the	DET
gujaf-197	108	4	study	study	NOUN
gujaf-197	108	5	empirically	empirically	ADV
gujaf-197	108	6	extends	extend	VERB
gujaf-197	108	7	the	the	DET
gujaf-197	108	8	body	body	NOUN
gujaf-197	108	9	of	of	ADP
gujaf-197	108	10	existing	exist	VERB
gujaf-197	108	11	literature	literature	NOUN
gujaf-197	108	12	especially	especially	ADV
gujaf-197	108	13	in	in	ADP
gujaf-197	108	14	the	the	DET
gujaf-197	108	15	period	period	NOUN
gujaf-197	108	16	covered	cover	VERB
gujaf-197	108	17	and	and	CCONJ
gujaf-197	108	18	the	the	DET
gujaf-197	108	19	area	area	NOUN
gujaf-197	108	20	of	of	ADP
gujaf-197	108	21	using	use	VERB
gujaf-197	108	22	audit	audit	NOUN
gujaf-197	108	23	committee	committee	NOUN
gujaf-197	108	24	financial	financial	ADJ
gujaf-197	108	25	expertise	expertise	NOUN
gujaf-197	108	26	to	to	PART
gujaf-197	108	27	moderate	moderate	VERB
gujaf-197	108	28	the	the	DET
gujaf-197	108	29	impact	impact	NOUN
gujaf-197	108	30	of	of	ADP
gujaf-197	108	31	selected	select	VERB
gujaf-197	108	32	board	board	NOUN
gujaf-197	108	33	characteristics	characteristic	NOUN
gujaf-197	108	34	and	and	CCONJ
gujaf-197	108	35	earnings	earning	NOUN
gujaf-197	108	36	management	management	NOUN
gujaf-197	108	37	.	.	PUNCT
gujaf-197	109	1	this	this	PRON
gujaf-197	109	2	will	will	AUX
gujaf-197	109	3	provide	provide	VERB
gujaf-197	109	4	varied	varied	ADJ
gujaf-197	109	5	implications	implication	NOUN
gujaf-197	109	6	of	of	ADP
gujaf-197	109	7	board	board	NOUN
gujaf-197	109	8	independence	independence	NOUN
gujaf-197	109	9	,	,	PUNCT
gujaf-197	109	10	meetings	meeting	NOUN
gujaf-197	109	11	,	,	PUNCT
gujaf-197	109	12	diversity	diversity	NOUN
gujaf-197	109	13	and	and	CCONJ
gujaf-197	109	14	expertise	expertise	NOUN
gujaf-197	109	15	on	on	ADP
gujaf-197	109	16	earnings	earning	NOUN
gujaf-197	109	17	management	management	NOUN
gujaf-197	109	18	of	of	ADP
gujaf-197	109	19	listed	list	VERB
gujaf-197	109	20	consumer	consumer	NOUN
gujaf-197	109	21	goods	good	NOUN
gujaf-197	109	22	firms	firm	NOUN
gujaf-197	109	23	in	in	ADP
gujaf-197	109	24	nigeria	nigeria	PROPN
gujaf-197	109	25	.	.	PUNCT
gujaf-197	110	1	the	the	DET
gujaf-197	110	2	study	study	NOUN
gujaf-197	110	3	will	will	AUX
gujaf-197	110	4	theoretically	theoretically	ADV
gujaf-197	110	5	contribute	contribute	VERB
gujaf-197	110	6	to	to	ADP
gujaf-197	110	7	knowledge	knowledge	NOUN
gujaf-197	110	8	as	as	SCONJ
gujaf-197	110	9	it	it	PRON
gujaf-197	110	10	justifies	justify	VERB
gujaf-197	110	11	the	the	DET
gujaf-197	110	12	use	use	NOUN
gujaf-197	110	13	of	of	ADP
gujaf-197	110	14	multiple	multiple	ADJ
gujaf-197	110	15	theories	theory	NOUN
gujaf-197	110	16	in	in	ADP
gujaf-197	110	17	explaining	explain	VERB
gujaf-197	110	18	the	the	DET
gujaf-197	110	19	impact	impact	NOUN
gujaf-197	110	20	of	of	ADP
gujaf-197	110	21	board	board	NOUN
gujaf-197	110	22	characteristics	characteristic	NOUN
gujaf-197	110	23	on	on	ADP
gujaf-197	110	24	earnings	earning	NOUN
gujaf-197	110	25	management	management	NOUN
gujaf-197	110	26	of	of	ADP
gujaf-197	110	27	listed	list	VERB
gujaf-197	110	28	consumer	consumer	NOUN
gujaf-197	110	29	goods	good	NOUN
gujaf-197	110	30	firms	firm	NOUN
gujaf-197	110	31	in	in	ADP
gujaf-197	110	32	nigeria	nigeria	PROPN
gujaf-197	110	33	.	.	PUNCT
gujaf-197	111	1	finally	finally	ADV
gujaf-197	111	2	,	,	PUNCT
gujaf-197	111	3	the	the	DET
gujaf-197	111	4	study	study	NOUN
gujaf-197	111	5	will	will	AUX
gujaf-197	111	6	be	be	AUX
gujaf-197	111	7	of	of	ADP
gujaf-197	111	8	immense	immense	ADJ
gujaf-197	111	9	significance	significance	NOUN
gujaf-197	111	10	to	to	ADP
gujaf-197	111	11	policymakers	policymaker	NOUN
gujaf-197	111	12	such	such	ADJ
gujaf-197	111	13	as	as	ADP
gujaf-197	111	14	the	the	DET
gujaf-197	111	15	security	security	NOUN
gujaf-197	111	16	and	and	CCONJ
gujaf-197	111	17	exchange	exchange	NOUN
gujaf-197	111	18	commission	commission	PROPN
gujaf-197	111	19	and	and	CCONJ
gujaf-197	111	20	financial	financial	ADJ
gujaf-197	111	21	reporting	reporting	NOUN
gujaf-197	111	22	council	council	NOUN
gujaf-197	111	23	in	in	ADP
gujaf-197	111	24	understanding	understand	VERB
gujaf-197	111	25	the	the	DET
gujaf-197	111	26	extent	extent	NOUN
gujaf-197	111	27	to	to	PART
gujaf-197	111	28	which	which	PRON
gujaf-197	111	29	board	board	NOUN
gujaf-197	111	30	characteristics	characteristic	NOUN
gujaf-197	111	31	are	be	AUX
gujaf-197	111	32	influenced	influence	VERB
gujaf-197	111	33	by	by	ADP
gujaf-197	111	34	audit	audit	NOUN
gujaf-197	111	35	committee	committee	NOUN
gujaf-197	111	36	financial	financial	ADJ
gujaf-197	111	37	expertise	expertise	NOUN
gujaf-197	111	38	.	.	PUNCT
gujaf-197	112	1	this	this	PRON
gujaf-197	112	2	will	will	AUX
gujaf-197	112	3	enable	enable	VERB
gujaf-197	112	4	them	they	PRON
gujaf-197	112	5	to	to	PART
gujaf-197	112	6	strengthen	strengthen	VERB
gujaf-197	112	7	the	the	DET
gujaf-197	112	8	corporate	corporate	ADJ
gujaf-197	112	9	governance	governance	NOUN
gujaf-197	112	10	code	code	NOUN
gujaf-197	112	11	to	to	PART
gujaf-197	112	12	allow	allow	VERB
gujaf-197	112	13	for	for	ADP
gujaf-197	112	14	good	good	ADJ
gujaf-197	112	15	corporate	corporate	ADJ
gujaf-197	112	16	practices	practice	NOUN
gujaf-197	112	17	that	that	PRON
gujaf-197	112	18	will	will	AUX
gujaf-197	112	19	protect	protect	VERB
gujaf-197	112	20	the	the	DET
gujaf-197	112	21	interest	interest	NOUN
gujaf-197	112	22	of	of	ADP
gujaf-197	112	23	shareholders	shareholder	NOUN
gujaf-197	112	24	,	,	PUNCT
gujaf-197	112	25	lenders	lender	NOUN
gujaf-197	112	26	,	,	PUNCT
gujaf-197	112	27	and	and	CCONJ
gujaf-197	112	28	creditor	creditor	NOUN
gujaf-197	112	29	.	.	PUNCT
gujaf-197	113	1	this	this	DET
gujaf-197	113	2	current	current	ADJ
gujaf-197	113	3	study	study	NOUN
gujaf-197	113	4	is	be	AUX
gujaf-197	113	5	motivated	motivate	VERB
gujaf-197	113	6	by	by	ADP
gujaf-197	113	7	the	the	DET
gujaf-197	113	8	use	use	NOUN
gujaf-197	113	9	of	of	ADP
gujaf-197	113	10	modified	modify	VERB
gujaf-197	113	11	jones	jones	PROPN
gujaf-197	113	12	model	model	NOUN
gujaf-197	113	13	as	as	SCONJ
gujaf-197	113	14	proposed	propose	VERB
gujaf-197	113	15	in	in	ADP
gujaf-197	113	16	(	(	PUNCT
gujaf-197	113	17	dechow	dechow	X
gujaf-197	113	18	et	et	PROPN
gujaf-197	113	19	al	al	PROPN
gujaf-197	113	20	.	.	PROPN
gujaf-197	113	21	,	,	PUNCT
gujaf-197	113	22	1995	1995	NUM
gujaf-197	113	23	)	)	PUNCT
gujaf-197	113	24	as	as	ADP
gujaf-197	113	25	proxy	proxy	NOUN
gujaf-197	113	26	for	for	ADP
gujaf-197	113	27	measuring	measure	VERB
gujaf-197	113	28	earnings	earning	NOUN
gujaf-197	113	29	management	management	NOUN
gujaf-197	113	30	of	of	ADP
gujaf-197	113	31	board	board	NOUN
gujaf-197	113	32	characteristics	characteristic	NOUN
gujaf-197	113	33	and	and	CCONJ
gujaf-197	113	34	earnings	earning	NOUN
gujaf-197	113	35	management	management	NOUN
gujaf-197	113	36	of	of	ADP
gujaf-197	113	37	listed	list	VERB
gujaf-197	113	38	consumer	consumer	NOUN
gujaf-197	113	39	goods	good	NOUN
gujaf-197	113	40	firms	firm	NOUN
gujaf-197	113	41	in	in	ADP
gujaf-197	113	42	nigeria	nigeria	PROPN
gujaf-197	113	43	.	.	PUNCT
gujaf-197	114	1	although	although	SCONJ
gujaf-197	114	2	,	,	PUNCT
gujaf-197	114	3	prior	prior	ADJ
gujaf-197	114	4	studies	study	NOUN
gujaf-197	114	5	have	have	AUX
gujaf-197	114	6	been	be	AUX
gujaf-197	114	7	undertaken	undertake	VERB
gujaf-197	114	8	on	on	ADP
gujaf-197	114	9	this	this	DET
gujaf-197	114	10	area	area	NOUN
gujaf-197	114	11	as	as	ADP
gujaf-197	114	12	mention	mention	NOUN
gujaf-197	114	13	earlier	early	ADV
gujaf-197	114	14	but	but	CCONJ
gujaf-197	114	15	not	not	PART
gujaf-197	114	16	on	on	ADP
gujaf-197	114	17	consumer	consumer	NOUN
gujaf-197	114	18	goods	good	NOUN
gujaf-197	114	19	companies	company	NOUN
gujaf-197	114	20	.	.	PUNCT
gujaf-197	115	1	therefore	therefore	ADV
gujaf-197	115	2	,	,	PUNCT
gujaf-197	115	3	the	the	DET
gujaf-197	115	4	main	main	ADJ
gujaf-197	115	5	objective	objective	NOUN
gujaf-197	115	6	of	of	ADP
gujaf-197	115	7	the	the	DET
gujaf-197	115	8	study	study	NOUN
gujaf-197	115	9	is	be	AUX
gujaf-197	115	10	to	to	PART
gujaf-197	115	11	examine	examine	VERB
gujaf-197	115	12	the	the	DET
gujaf-197	115	13	impact	impact	NOUN
gujaf-197	115	14	of	of	ADP
gujaf-197	115	15	board	board	NOUN
gujaf-197	115	16	characteristics	characteristic	NOUN
gujaf-197	115	17	on	on	ADP
gujaf-197	115	18	earnings	earning	NOUN
gujaf-197	115	19	management	management	NOUN
gujaf-197	115	20	of	of	ADP
gujaf-197	115	21	listed	list	VERB
gujaf-197	115	22	consumer	consumer	NOUN
gujaf-197	115	23	goods	good	NOUN
gujaf-197	115	24	firms	firm	NOUN
gujaf-197	115	25	in	in	ADP
gujaf-197	115	26	nigeria	nigeria	PROPN
gujaf-197	115	27	.	.	PUNCT
gujaf-197	116	1	from	from	ADP
gujaf-197	116	2	the	the	DET
gujaf-197	116	3	objective	objective	NOUN
gujaf-197	116	4	of	of	ADP
gujaf-197	116	5	the	the	DET
gujaf-197	116	6	study	study	NOUN
gujaf-197	116	7	,	,	PUNCT
gujaf-197	116	8	the	the	DET
gujaf-197	116	9	following	follow	VERB
gujaf-197	116	10	hypotheses	hypothesis	NOUN
gujaf-197	116	11	have	have	AUX
gujaf-197	116	12	been	be	AUX
gujaf-197	116	13	formulated	formulate	VERB
gujaf-197	116	14	in	in	ADP
gujaf-197	116	15	null	null	ADJ
gujaf-197	116	16	form	form	NOUN
gujaf-197	116	17	:	:	PUNCT
gujaf-197	116	18	ho1	ho1	NOUN
gujaf-197	116	19	:	:	PUNCT
gujaf-197	116	20	board	board	NOUN
gujaf-197	116	21	independence	independence	NOUN
gujaf-197	116	22	has	have	VERB
gujaf-197	116	23	no	no	DET
gujaf-197	116	24	significant	significant	ADJ
gujaf-197	116	25	impact	impact	NOUN
gujaf-197	116	26	on	on	ADP
gujaf-197	116	27	earnings	earning	NOUN
gujaf-197	116	28	management	management	NOUN
gujaf-197	116	29	of	of	ADP
gujaf-197	116	30	listed	list	VERB
gujaf-197	116	31	consumer	consumer	NOUN
gujaf-197	116	32	goods	good	NOUN
gujaf-197	116	33	firms	firm	NOUN
gujaf-197	116	34	in	in	ADP
gujaf-197	116	35	nigeria	nigeria	PROPN
gujaf-197	116	36	.	.	PUNCT
gujaf-197	117	1	ho2	ho2	PROPN
gujaf-197	117	2	:	:	PUNCT
gujaf-197	117	3	board	board	NOUN
gujaf-197	117	4	meetings	meeting	NOUN
gujaf-197	117	5	has	have	VERB
gujaf-197	117	6	no	no	DET
gujaf-197	117	7	significant	significant	ADJ
gujaf-197	117	8	impact	impact	NOUN
gujaf-197	117	9	on	on	ADP
gujaf-197	117	10	earnings	earning	NOUN
gujaf-197	117	11	management	management	NOUN
gujaf-197	117	12	of	of	ADP
gujaf-197	117	13	listed	list	VERB
gujaf-197	117	14	consumer	consumer	NOUN
gujaf-197	117	15	goods	good	NOUN
gujaf-197	117	16	firms	firm	NOUN
gujaf-197	117	17	in	in	ADP
gujaf-197	117	18	nigeria	nigeria	PROPN
gujaf-197	117	19	.	.	PUNCT
gujaf-197	118	1	ho3	ho3	NOUN
gujaf-197	118	2	:	:	PUNCT
gujaf-197	118	3	board	board	NOUN
gujaf-197	118	4	gender	gender	NOUN
gujaf-197	118	5	diversity	diversity	NOUN
gujaf-197	118	6	has	have	VERB
gujaf-197	118	7	no	no	DET
gujaf-197	118	8	significant	significant	ADJ
gujaf-197	118	9	impact	impact	NOUN
gujaf-197	118	10	on	on	ADP
gujaf-197	118	11	earnings	earning	NOUN
gujaf-197	118	12	management	management	NOUN
gujaf-197	118	13	of	of	ADP
gujaf-197	118	14	listed	list	VERB
gujaf-197	118	15	consumer	consumer	NOUN
gujaf-197	118	16	goods	good	NOUN
gujaf-197	118	17	firms	firm	NOUN
gujaf-197	118	18	in	in	ADP
gujaf-197	118	19	nigeria	nigeria	PROPN
gujaf-197	118	20	.	.	PUNCT
gujaf-197	119	1	ho4	ho4	PROPN
gujaf-197	119	2	:	:	PUNCT
gujaf-197	119	3	board	board	NOUN
gujaf-197	119	4	expertise	expertise	NOUN
gujaf-197	119	5	has	have	VERB
gujaf-197	119	6	no	no	DET
gujaf-197	119	7	significant	significant	ADJ
gujaf-197	119	8	impact	impact	NOUN
gujaf-197	119	9	on	on	ADP
gujaf-197	119	10	earnings	earning	NOUN
gujaf-197	119	11	management	management	NOUN
gujaf-197	119	12	of	of	ADP
gujaf-197	119	13	listed	list	VERB
gujaf-197	119	14	consumer	consumer	NOUN
gujaf-197	119	15	goods	good	NOUN
gujaf-197	119	16	firms	firm	NOUN
gujaf-197	119	17	in	in	ADP
gujaf-197	119	18	nigeria	nigeria	PROPN
gujaf-197	119	19	.	.	PUNCT
gujaf-197	120	1	gusau	gusau	PROPN
gujaf-197	120	2	journal	journal	PROPN
gujaf-197	120	3	of	of	ADP
gujaf-197	120	4	accounting	accounting	NOUN
gujaf-197	120	5	and	and	CCONJ
gujaf-197	120	6	finance	finance	NOUN
gujaf-197	120	7	,	,	PUNCT
gujaf-197	120	8	vol	vol	NOUN
gujaf-197	120	9	.	.	PROPN
gujaf-197	120	10	4	4	NUM
gujaf-197	120	11	,	,	PUNCT
gujaf-197	120	12	issue	issue	NOUN
gujaf-197	120	13	1	1	NUM
gujaf-197	120	14	,	,	PUNCT
gujaf-197	120	15	april	april	PROPN
gujaf-197	120	16	,	,	PUNCT
gujaf-197	120	17	2023	2023	NUM
gujaf-197	120	18	4	4	NUM
gujaf-197	120	19	the	the	DET
gujaf-197	120	20	remaining	remain	VERB
gujaf-197	120	21	part	part	NOUN
gujaf-197	120	22	of	of	ADP
gujaf-197	120	23	the	the	DET
gujaf-197	120	24	paper	paper	NOUN
gujaf-197	120	25	consist	consist	NOUN
gujaf-197	120	26	of	of	ADP
gujaf-197	120	27	section	section	NOUN
gujaf-197	120	28	two	two	NUM
gujaf-197	120	29	which	which	PRON
gujaf-197	120	30	review	review	VERB
gujaf-197	120	31	the	the	DET
gujaf-197	120	32	related	related	ADJ
gujaf-197	120	33	empirical	empirical	ADJ
gujaf-197	120	34	evidence	evidence	NOUN
gujaf-197	120	35	and	and	CCONJ
gujaf-197	120	36	theoretical	theoretical	ADJ
gujaf-197	120	37	framework	framework	NOUN
gujaf-197	120	38	,	,	PUNCT
gujaf-197	120	39	section	section	NOUN
gujaf-197	120	40	three	three	NUM
gujaf-197	120	41	gives	give	VERB
gujaf-197	120	42	the	the	DET
gujaf-197	120	43	methodology	methodology	NOUN
gujaf-197	120	44	of	of	ADP
gujaf-197	120	45	the	the	DET
gujaf-197	120	46	study	study	NOUN
gujaf-197	120	47	,	,	PUNCT
gujaf-197	120	48	while	while	SCONJ
gujaf-197	120	49	the	the	DET
gujaf-197	120	50	result	result	NOUN
gujaf-197	120	51	and	and	CCONJ
gujaf-197	120	52	discussions	discussion	NOUN
gujaf-197	120	53	of	of	ADP
gujaf-197	120	54	findings	finding	NOUN
gujaf-197	120	55	was	be	AUX
gujaf-197	120	56	given	give	VERB
gujaf-197	120	57	by	by	ADP
gujaf-197	120	58	section	section	NOUN
gujaf-197	120	59	four	four	NUM
gujaf-197	120	60	.	.	PUNCT
gujaf-197	121	1	section	section	NOUN
gujaf-197	121	2	five	five	NUM
gujaf-197	121	3	concluded	conclude	VERB
gujaf-197	121	4	the	the	DET
gujaf-197	121	5	paper	paper	NOUN
gujaf-197	121	6	with	with	ADP
gujaf-197	121	7	recommendations	recommendation	NOUN
gujaf-197	121	8	.	.	PUNCT
gujaf-197	122	1	2	2	X
gujaf-197	122	2	.	.	X
gujaf-197	122	3	literature	literature	NOUN
gujaf-197	122	4	review	review	PROPN
gujaf-197	122	5	and	and	CCONJ
gujaf-197	122	6	theoretical	theoretical	ADJ
gujaf-197	122	7	framework	framework	NOUN
gujaf-197	122	8	this	this	DET
gujaf-197	122	9	section	section	NOUN
gujaf-197	122	10	reviews	review	VERB
gujaf-197	122	11	relevant	relevant	ADJ
gujaf-197	122	12	and	and	CCONJ
gujaf-197	122	13	related	relate	VERB
gujaf-197	122	14	previous	previous	ADJ
gujaf-197	122	15	studies	study	NOUN
gujaf-197	122	16	with	with	ADP
gujaf-197	122	17	a	a	DET
gujaf-197	122	18	view	view	NOUN
gujaf-197	122	19	to	to	ADP
gujaf-197	122	20	providing	provide	VERB
gujaf-197	122	21	direction	direction	NOUN
gujaf-197	122	22	of	of	ADP
gujaf-197	122	23	the	the	DET
gujaf-197	122	24	linkages	linkage	NOUN
gujaf-197	122	25	between	between	ADP
gujaf-197	122	26	board	board	NOUN
gujaf-197	122	27	characteristics	characteristic	NOUN
gujaf-197	122	28	and	and	CCONJ
gujaf-197	122	29	earning	earn	VERB
gujaf-197	122	30	management	management	NOUN
gujaf-197	122	31	.	.	PUNCT
gujaf-197	123	1	board	board	NOUN
gujaf-197	123	2	committees	committee	NOUN
gujaf-197	123	3	are	be	AUX
gujaf-197	123	4	expected	expect	VERB
gujaf-197	123	5	to	to	PART
gujaf-197	123	6	exhibit	exhibit	VERB
gujaf-197	123	7	high	high	ADJ
gujaf-197	123	8	degree	degree	NOUN
gujaf-197	123	9	of	of	ADP
gujaf-197	123	10	independence	independence	NOUN
gujaf-197	123	11	by	by	ADP
gujaf-197	123	12	ensuring	ensure	VERB
gujaf-197	123	13	that	that	SCONJ
gujaf-197	123	14	the	the	DET
gujaf-197	123	15	number	number	NOUN
gujaf-197	123	16	of	of	ADP
gujaf-197	123	17	independent	independent	ADJ
gujaf-197	123	18	non	non	ADJ
gujaf-197	123	19	-	-	ADJ
gujaf-197	123	20	executive	executive	ADJ
gujaf-197	123	21	directors	director	NOUN
gujaf-197	123	22	on	on	ADP
gujaf-197	123	23	a	a	DET
gujaf-197	123	24	board	board	NOUN
gujaf-197	123	25	outweighs	outweigh	VERB
gujaf-197	123	26	inside	inside	ADP
gujaf-197	123	27	directors	director	NOUN
gujaf-197	123	28	in	in	ADP
gujaf-197	123	29	order	order	NOUN
gujaf-197	123	30	to	to	PART
gujaf-197	123	31	maintain	maintain	VERB
gujaf-197	123	32	the	the	DET
gujaf-197	123	33	independence	independence	NOUN
gujaf-197	123	34	of	of	ADP
gujaf-197	123	35	the	the	DET
gujaf-197	123	36	board	board	NOUN
gujaf-197	123	37	and	and	CCONJ
gujaf-197	123	38	comply	comply	VERB
gujaf-197	123	39	with	with	ADP
gujaf-197	123	40	the	the	DET
gujaf-197	123	41	code	code	NOUN
gujaf-197	123	42	of	of	ADP
gujaf-197	123	43	corporate	corporate	ADJ
gujaf-197	123	44	governance	governance	NOUN
gujaf-197	123	45	of	of	ADP
gujaf-197	123	46	2018	2018	NUM
gujaf-197	123	47	.	.	PUNCT
gujaf-197	124	1	in	in	ADP
gujaf-197	124	2	view	view	NOUN
gujaf-197	124	3	of	of	ADP
gujaf-197	124	4	this	this	PRON
gujaf-197	124	5	,	,	PUNCT
gujaf-197	124	6	several	several	ADJ
gujaf-197	124	7	studies	study	NOUN
gujaf-197	124	8	have	have	AUX
gujaf-197	124	9	established	establish	VERB
gujaf-197	124	10	an	an	DET
gujaf-197	124	11	association	association	NOUN
gujaf-197	124	12	between	between	ADP
gujaf-197	124	13	board	board	NOUN
gujaf-197	124	14	characteristics	characteristic	NOUN
gujaf-197	124	15	and	and	CCONJ
gujaf-197	124	16	earnings	earning	NOUN
gujaf-197	124	17	management	management	NOUN
gujaf-197	124	18	in	in	ADP
gujaf-197	124	19	nigeria	nigeria	PROPN
gujaf-197	124	20	.	.	PUNCT
gujaf-197	125	1	2.1	2.1	NUM
gujaf-197	125	2	board	board	NOUN
gujaf-197	125	3	independence	independence	NOUN
gujaf-197	125	4	and	and	CCONJ
gujaf-197	125	5	earnings	earning	NOUN
gujaf-197	125	6	management	management	NOUN
gujaf-197	125	7	moura	moura	NOUN
gujaf-197	125	8	et	et	PROPN
gujaf-197	125	9	al	al	PROPN
gujaf-197	125	10	.	.	PROPN
gujaf-197	125	11	(	(	PUNCT
gujaf-197	125	12	2017	2017	NUM
gujaf-197	125	13	)	)	PUNCT
gujaf-197	125	14	examined	examine	VERB
gujaf-197	125	15	the	the	DET
gujaf-197	125	16	influence	influence	NOUN
gujaf-197	125	17	of	of	ADP
gujaf-197	125	18	board	board	NOUN
gujaf-197	125	19	independence	independence	NOUN
gujaf-197	125	20	on	on	ADP
gujaf-197	125	21	earnings	earning	NOUN
gujaf-197	125	22	management	management	NOUN
gujaf-197	125	23	.	.	PUNCT
gujaf-197	126	1	earnings	earning	NOUN
gujaf-197	126	2	management	management	NOUN
gujaf-197	126	3	was	be	AUX
gujaf-197	126	4	proxied	proxie	VERB
gujaf-197	126	5	using	use	VERB
gujaf-197	126	6	the	the	DET
gujaf-197	126	7	modified	modify	VERB
gujaf-197	126	8	jones	jones	PROPN
gujaf-197	126	9	model	model	NOUN
gujaf-197	126	10	while	while	SCONJ
gujaf-197	126	11	independence	independence	NOUN
gujaf-197	126	12	of	of	ADP
gujaf-197	126	13	the	the	DET
gujaf-197	126	14	board	board	NOUN
gujaf-197	126	15	was	be	AUX
gujaf-197	126	16	measure	measure	NOUN
gujaf-197	126	17	by	by	ADP
gujaf-197	126	18	the	the	DET
gujaf-197	126	19	proportion	proportion	NOUN
gujaf-197	126	20	of	of	ADP
gujaf-197	126	21	independent	independent	ADJ
gujaf-197	126	22	members	member	NOUN
gujaf-197	126	23	on	on	ADP
gujaf-197	126	24	the	the	DET
gujaf-197	126	25	board	board	NOUN
gujaf-197	126	26	.	.	PUNCT
gujaf-197	127	1	the	the	DET
gujaf-197	127	2	study	study	NOUN
gujaf-197	127	3	employed	employ	VERB
gujaf-197	127	4	the	the	DET
gujaf-197	127	5	descriptive	descriptive	ADJ
gujaf-197	127	6	and	and	CCONJ
gujaf-197	127	7	quantitative	quantitative	ADJ
gujaf-197	127	8	research	research	NOUN
gujaf-197	127	9	designs	design	NOUN
gujaf-197	127	10	in	in	ADP
gujaf-197	127	11	sampling	sample	VERB
gujaf-197	127	12	270	270	NUM
gujaf-197	127	13	companies	company	NOUN
gujaf-197	127	14	.	.	PUNCT
gujaf-197	128	1	secondary	secondary	ADJ
gujaf-197	128	2	data	datum	NOUN
gujaf-197	128	3	extracted	extract	VERB
gujaf-197	128	4	from	from	ADP
gujaf-197	128	5	the	the	DET
gujaf-197	128	6	audited	audit	VERB
gujaf-197	128	7	annual	annual	ADJ
gujaf-197	128	8	reports	report	NOUN
gujaf-197	128	9	and	and	CCONJ
gujaf-197	128	10	accounts	account	NOUN
gujaf-197	128	11	of	of	ADP
gujaf-197	128	12	the	the	DET
gujaf-197	128	13	sampled	sample	VERB
gujaf-197	128	14	firms	firm	NOUN
gujaf-197	128	15	covered	cover	VERB
gujaf-197	128	16	a	a	DET
gujaf-197	128	17	four	four	NUM
gujaf-197	128	18	-	-	PUNCT
gujaf-197	128	19	year	year	NOUN
gujaf-197	128	20	period	period	NOUN
gujaf-197	128	21	(	(	PUNCT
gujaf-197	128	22	2012	2012	NUM
gujaf-197	128	23	-	-	SYM
gujaf-197	128	24	2015	2015	NUM
gujaf-197	128	25	)	)	PUNCT
gujaf-197	128	26	.	.	PUNCT
gujaf-197	129	1	on	on	ADP
gujaf-197	129	2	analysing	analyse	VERB
gujaf-197	129	3	the	the	DET
gujaf-197	129	4	panel	panel	NOUN
gujaf-197	129	5	data	datum	NOUN
gujaf-197	129	6	collected	collect	VERB
gujaf-197	129	7	using	use	VERB
gujaf-197	129	8	multiple	multiple	ADJ
gujaf-197	129	9	regression	regression	NOUN
gujaf-197	129	10	,	,	PUNCT
gujaf-197	129	11	it	it	PRON
gujaf-197	129	12	was	be	AUX
gujaf-197	129	13	established	establish	VERB
gujaf-197	129	14	that	that	SCONJ
gujaf-197	129	15	,	,	PUNCT
gujaf-197	129	16	board	board	NOUN
gujaf-197	129	17	independence	independence	NOUN
gujaf-197	129	18	does	do	AUX
gujaf-197	129	19	not	not	PART
gujaf-197	129	20	influence	influence	VERB
gujaf-197	129	21	the	the	DET
gujaf-197	129	22	level	level	NOUN
gujaf-197	129	23	of	of	ADP
gujaf-197	129	24	earnings	earning	NOUN
gujaf-197	129	25	management	management	NOUN
gujaf-197	129	26	among	among	ADP
gujaf-197	129	27	the	the	DET
gujaf-197	129	28	sampled	sample	VERB
gujaf-197	129	29	firms	firm	NOUN
gujaf-197	129	30	.	.	PUNCT
gujaf-197	130	1	this	this	PRON
gujaf-197	130	2	was	be	AUX
gujaf-197	130	3	attributed	attribute	VERB
gujaf-197	130	4	to	to	ADP
gujaf-197	130	5	pressure	pressure	NOUN
gujaf-197	130	6	exerted	exert	VERB
gujaf-197	130	7	by	by	ADP
gujaf-197	130	8	controlling	control	VERB
gujaf-197	130	9	shareholder	shareholder	NOUN
gujaf-197	130	10	and	and	CCONJ
gujaf-197	130	11	other	other	ADJ
gujaf-197	130	12	internal	internal	ADJ
gujaf-197	130	13	directors	director	NOUN
gujaf-197	130	14	.	.	PUNCT
gujaf-197	131	1	this	this	DET
gujaf-197	131	2	study	study	NOUN
gujaf-197	131	3	only	only	ADV
gujaf-197	131	4	considered	consider	VERB
gujaf-197	131	5	one	one	NUM
gujaf-197	131	6	component	component	NOUN
gujaf-197	131	7	of	of	ADP
gujaf-197	131	8	board	board	NOUN
gujaf-197	131	9	characteristics	characteristic	NOUN
gujaf-197	131	10	(	(	PUNCT
gujaf-197	131	11	board	board	NOUN
gujaf-197	131	12	independence	independence	NOUN
gujaf-197	131	13	)	)	PUNCT
gujaf-197	131	14	despite	despite	SCONJ
gujaf-197	131	15	several	several	ADJ
gujaf-197	131	16	characteristics	characteristic	NOUN
gujaf-197	131	17	which	which	PRON
gujaf-197	131	18	may	may	AUX
gujaf-197	131	19	influence	influence	VERB
gujaf-197	131	20	earnings	earning	NOUN
gujaf-197	131	21	management	management	NOUN
gujaf-197	131	22	positively	positively	ADV
gujaf-197	131	23	.	.	PUNCT
gujaf-197	132	1	luo	luo	PROPN
gujaf-197	132	2	and	and	CCONJ
gujaf-197	132	3	jeyaraj	jeyaraj	PROPN
gujaf-197	132	4	(	(	PUNCT
gujaf-197	132	5	2019	2019	NUM
gujaf-197	132	6	)	)	PUNCT
gujaf-197	132	7	examined	examine	VERB
gujaf-197	132	8	the	the	DET
gujaf-197	132	9	relationship	relationship	NOUN
gujaf-197	132	10	between	between	ADP
gujaf-197	132	11	board	board	NOUN
gujaf-197	132	12	characteristics	characteristic	NOUN
gujaf-197	132	13	and	and	CCONJ
gujaf-197	132	14	earnings	earning	NOUN
gujaf-197	132	15	management	management	NOUN
gujaf-197	132	16	among	among	ADP
gujaf-197	132	17	listed	list	VERB
gujaf-197	132	18	companies	company	NOUN
gujaf-197	132	19	in	in	ADP
gujaf-197	132	20	the	the	DET
gujaf-197	132	21	united	united	ADJ
gujaf-197	132	22	kingdom	kingdom	PROPN
gujaf-197	132	23	.	.	PUNCT
gujaf-197	133	1	the	the	DET
gujaf-197	133	2	study	study	NOUN
gujaf-197	133	3	employed	employ	VERB
gujaf-197	133	4	the	the	DET
gujaf-197	133	5	correlational	correlational	ADJ
gujaf-197	133	6	and	and	CCONJ
gujaf-197	133	7	ex	ex	ADJ
gujaf-197	133	8	-	-	ADJ
gujaf-197	133	9	post	post	ADJ
gujaf-197	133	10	facto	facto	X
gujaf-197	133	11	research	research	NOUN
gujaf-197	133	12	designs	design	NOUN
gujaf-197	133	13	in	in	ADP
gujaf-197	133	14	addressing	address	VERB
gujaf-197	133	15	the	the	DET
gujaf-197	133	16	major	major	ADJ
gujaf-197	133	17	objectives	objective	NOUN
gujaf-197	133	18	of	of	ADP
gujaf-197	133	19	the	the	DET
gujaf-197	133	20	study	study	NOUN
gujaf-197	133	21	.	.	PUNCT
gujaf-197	134	1	203	203	NUM
gujaf-197	134	2	sampled	sample	VERB
gujaf-197	134	3	firms	firm	NOUN
gujaf-197	134	4	were	be	AUX
gujaf-197	134	5	selected	select	VERB
gujaf-197	134	6	out	out	ADP
gujaf-197	134	7	of	of	ADP
gujaf-197	134	8	a	a	DET
gujaf-197	134	9	total	total	ADJ
gujaf-197	134	10	number	number	NOUN
gujaf-197	134	11	of	of	ADP
gujaf-197	134	12	351	351	NUM
gujaf-197	134	13	firms	firm	NOUN
gujaf-197	134	14	listed	list	VERB
gujaf-197	134	15	on	on	ADP
gujaf-197	134	16	the	the	DET
gujaf-197	134	17	financial	financial	ADJ
gujaf-197	134	18	times	time	NOUN
gujaf-197	134	19	and	and	CCONJ
gujaf-197	134	20	stock	stock	PROPN
gujaf-197	134	21	exchange	exchange	PROPN
gujaf-197	134	22	(	(	PUNCT
gujaf-197	134	23	ftse	ftse	PROPN
gujaf-197	134	24	)	)	PUNCT
gujaf-197	134	25	2012	2012	NUM
gujaf-197	134	26	to	to	ADP
gujaf-197	134	27	2016	2016	NUM
gujaf-197	134	28	.	.	PUNCT
gujaf-197	135	1	data	datum	NOUN
gujaf-197	135	2	collected	collect	VERB
gujaf-197	135	3	from	from	ADP
gujaf-197	135	4	the	the	DET
gujaf-197	135	5	annual	annual	ADJ
gujaf-197	135	6	reports	report	NOUN
gujaf-197	135	7	and	and	CCONJ
gujaf-197	135	8	accounts	account	NOUN
gujaf-197	135	9	of	of	ADP
gujaf-197	135	10	sampled	sample	VERB
gujaf-197	135	11	firms	firm	NOUN
gujaf-197	135	12	were	be	AUX
gujaf-197	135	13	analysed	analyse	VERB
gujaf-197	135	14	using	use	VERB
gujaf-197	135	15	the	the	DET
gujaf-197	135	16	multiple	multiple	ADJ
gujaf-197	135	17	regression	regression	NOUN
gujaf-197	135	18	(	(	PUNCT
gujaf-197	135	19	ols	ols	PROPN
gujaf-197	135	20	,	,	PUNCT
gujaf-197	135	21	fe	fe	X
gujaf-197	135	22	and	and	CCONJ
gujaf-197	135	23	re	re	NOUN
gujaf-197	135	24	)	)	PUNCT
gujaf-197	135	25	all	all	DET
gujaf-197	135	26	tests	test	NOUN
gujaf-197	135	27	necessary	necessary	ADJ
gujaf-197	135	28	in	in	ADP
gujaf-197	135	29	validating	validate	VERB
gujaf-197	135	30	the	the	DET
gujaf-197	135	31	assumptions	assumption	NOUN
gujaf-197	135	32	of	of	ADP
gujaf-197	135	33	linear	linear	ADJ
gujaf-197	135	34	regression	regression	NOUN
gujaf-197	135	35	were	be	AUX
gujaf-197	135	36	estimated	estimate	VERB
gujaf-197	135	37	.	.	PUNCT
gujaf-197	136	1	the	the	DET
gujaf-197	136	2	study	study	NOUN
gujaf-197	136	3	established	establish	VERB
gujaf-197	136	4	that	that	SCONJ
gujaf-197	136	5	,	,	PUNCT
gujaf-197	136	6	board	board	NOUN
gujaf-197	136	7	independence	independence	NOUN
gujaf-197	136	8	significantly	significantly	ADV
gujaf-197	136	9	influences	influence	VERB
gujaf-197	136	10	earnings	earning	NOUN
gujaf-197	136	11	management	management	NOUN
gujaf-197	136	12	negatively	negatively	ADV
gujaf-197	136	13	under	under	ADP
gujaf-197	136	14	the	the	DET
gujaf-197	136	15	ols	ol	NOUN
gujaf-197	136	16	models	model	NOUN
gujaf-197	136	17	,	,	PUNCT
gujaf-197	136	18	revealing	reveal	VERB
gujaf-197	136	19	an	an	DET
gujaf-197	136	20	insignificant	insignificant	ADJ
gujaf-197	136	21	influenced	influence	VERB
gujaf-197	136	22	under	under	ADP
gujaf-197	136	23	the	the	DET
gujaf-197	136	24	gusau	gusau	ADJ
gujaf-197	136	25	journal	journal	NOUN
gujaf-197	136	26	of	of	ADP
gujaf-197	136	27	accounting	accounting	NOUN
gujaf-197	136	28	and	and	CCONJ
gujaf-197	136	29	finance	finance	NOUN
gujaf-197	136	30	,	,	PUNCT
gujaf-197	136	31	vol	vol	NOUN
gujaf-197	136	32	.	.	PROPN
gujaf-197	136	33	4	4	NUM
gujaf-197	136	34	,	,	PUNCT
gujaf-197	136	35	issue	issue	NOUN
gujaf-197	136	36	1	1	NUM
gujaf-197	136	37	,	,	PUNCT
gujaf-197	136	38	april	april	PROPN
gujaf-197	136	39	,	,	PUNCT
gujaf-197	136	40	2023	2023	NUM
gujaf-197	136	41	5	5	NUM
gujaf-197	136	42	fixed	fix	VERB
gujaf-197	136	43	effect	effect	NOUN
gujaf-197	136	44	and	and	CCONJ
gujaf-197	136	45	random	random	ADJ
gujaf-197	136	46	effects	effect	NOUN
gujaf-197	136	47	models	model	NOUN
gujaf-197	136	48	.	.	PUNCT
gujaf-197	137	1	although	although	SCONJ
gujaf-197	137	2	the	the	DET
gujaf-197	137	3	study	study	NOUN
gujaf-197	137	4	employed	employ	VERB
gujaf-197	137	5	a	a	DET
gujaf-197	137	6	mixed	mixed	ADJ
gujaf-197	137	7	research	research	NOUN
gujaf-197	137	8	design	design	NOUN
gujaf-197	137	9	,	,	PUNCT
gujaf-197	137	10	the	the	DET
gujaf-197	137	11	period	period	NOUN
gujaf-197	137	12	covered	cover	VERB
gujaf-197	137	13	by	by	ADP
gujaf-197	137	14	the	the	DET
gujaf-197	137	15	study	study	NOUN
gujaf-197	137	16	was	be	AUX
gujaf-197	137	17	only	only	ADV
gujaf-197	137	18	five	five	NUM
gujaf-197	137	19	years	year	NOUN
gujaf-197	137	20	which	which	PRON
gujaf-197	137	21	could	could	AUX
gujaf-197	137	22	be	be	AUX
gujaf-197	137	23	considered	consider	VERB
gujaf-197	137	24	not	not	PART
gujaf-197	137	25	sufficient	sufficient	ADJ
gujaf-197	137	26	to	to	PART
gujaf-197	137	27	make	make	VERB
gujaf-197	137	28	reliable	reliable	ADJ
gujaf-197	137	29	statistical	statistical	ADJ
gujaf-197	137	30	inference	inference	NOUN
gujaf-197	137	31	.	.	PUNCT
gujaf-197	138	1	the	the	DET
gujaf-197	138	2	ols	ols	PROPN
gujaf-197	138	3	model	model	NOUN
gujaf-197	138	4	used	use	VERB
gujaf-197	138	5	in	in	ADP
gujaf-197	138	6	the	the	DET
gujaf-197	138	7	study	study	NOUN
gujaf-197	138	8	does	do	AUX
gujaf-197	138	9	not	not	PART
gujaf-197	138	10	account	account	VERB
gujaf-197	138	11	for	for	ADP
gujaf-197	138	12	the	the	DET
gujaf-197	138	13	heterogeneous	heterogeneous	ADJ
gujaf-197	138	14	nature	nature	NOUN
gujaf-197	138	15	of	of	ADP
gujaf-197	138	16	sampled	sample	VERB
gujaf-197	138	17	firms	firm	NOUN
gujaf-197	138	18	,	,	PUNCT
gujaf-197	138	19	hence	hence	ADV
gujaf-197	138	20	not	not	PART
gujaf-197	138	21	suitable	suitable	ADJ
gujaf-197	138	22	for	for	ADP
gujaf-197	138	23	the	the	DET
gujaf-197	138	24	study	study	NOUN
gujaf-197	138	25	.	.	PUNCT
gujaf-197	139	1	2.2	2.2	NUM
gujaf-197	139	2	board	board	NOUN
gujaf-197	139	3	meetings	meeting	NOUN
gujaf-197	139	4	and	and	CCONJ
gujaf-197	139	5	earnings	earning	NOUN
gujaf-197	139	6	management	management	NOUN
gujaf-197	139	7	buraik	buraik	NOUN
gujaf-197	139	8	and	and	CCONJ
gujaf-197	139	9	idris	idris	PROPN
gujaf-197	139	10	(	(	PUNCT
gujaf-197	139	11	2020	2020	NUM
gujaf-197	139	12	)	)	PUNCT
gujaf-197	139	13	investigated	investigate	VERB
gujaf-197	139	14	the	the	DET
gujaf-197	139	15	impact	impact	NOUN
gujaf-197	139	16	of	of	ADP
gujaf-197	139	17	board	board	NOUN
gujaf-197	139	18	of	of	ADP
gujaf-197	139	19	directors	director	NOUN
gujaf-197	139	20	’	'	PUNCT
gujaf-197	139	21	characteristics	characteristic	NOUN
gujaf-197	139	22	on	on	ADP
gujaf-197	139	23	monitoring	monitor	VERB
gujaf-197	139	24	earnings	earning	NOUN
gujaf-197	139	25	management	management	NOUN
gujaf-197	139	26	(	(	PUNCT
gujaf-197	139	27	em	em	NOUN
gujaf-197	139	28	)	)	PUNCT
gujaf-197	139	29	intentions	intention	NOUN
gujaf-197	139	30	in	in	ADP
gujaf-197	139	31	jordan	jordan	PROPN
gujaf-197	139	32	.	.	PUNCT
gujaf-197	140	1	the	the	DET
gujaf-197	140	2	characteristics	characteristic	NOUN
gujaf-197	140	3	of	of	ADP
gujaf-197	140	4	concern	concern	NOUN
gujaf-197	140	5	include	include	VERB
gujaf-197	140	6	director	director	NOUN
gujaf-197	140	7	certificates	certificate	NOUN
gujaf-197	140	8	in	in	ADP
gujaf-197	140	9	economic	economic	ADJ
gujaf-197	140	10	sciences	science	NOUN
gujaf-197	140	11	,	,	PUNCT
gujaf-197	140	12	directors	director	NOUN
gujaf-197	140	13	’	’	PART
gujaf-197	140	14	turnover	turnover	NOUN
gujaf-197	140	15	,	,	PUNCT
gujaf-197	140	16	ceo	ceo	NOUN
gujaf-197	140	17	duality	duality	NOUN
gujaf-197	140	18	,	,	PUNCT
gujaf-197	140	19	board	board	NOUN
gujaf-197	140	20	member	member	NOUN
gujaf-197	140	21	remuneration	remuneration	NOUN
gujaf-197	140	22	and	and	CCONJ
gujaf-197	140	23	board	board	NOUN
gujaf-197	140	24	meetings	meeting	NOUN
gujaf-197	140	25	.	.	PUNCT
gujaf-197	141	1	the	the	DET
gujaf-197	141	2	study	study	NOUN
gujaf-197	141	3	carried	carry	VERB
gujaf-197	141	4	out	out	ADP
gujaf-197	141	5	an	an	DET
gujaf-197	141	6	analysis	analysis	NOUN
gujaf-197	141	7	of	of	ADP
gujaf-197	141	8	a	a	DET
gujaf-197	141	9	panel	panel	NOUN
gujaf-197	141	10	dataset	dataset	VERB
gujaf-197	141	11	of	of	ADP
gujaf-197	141	12	all	all	DET
gujaf-197	141	13	publicly	publicly	ADV
gujaf-197	141	14	traded	trade	VERB
gujaf-197	141	15	services	service	NOUN
gujaf-197	141	16	firms	firm	NOUN
gujaf-197	141	17	listed	list	VERB
gujaf-197	141	18	on	on	ADP
gujaf-197	141	19	the	the	DET
gujaf-197	141	20	amman	amman	PROPN
gujaf-197	141	21	stock	stock	PROPN
gujaf-197	141	22	exchange	exchange	PROPN
gujaf-197	141	23	(	(	PUNCT
gujaf-197	141	24	ase	ase	NOUN
gujaf-197	141	25	)	)	PUNCT
gujaf-197	141	26	for	for	ADP
gujaf-197	141	27	the	the	DET
gujaf-197	141	28	period	period	NOUN
gujaf-197	141	29	2014	2014	NUM
gujaf-197	141	30	-	-	SYM
gujaf-197	141	31	2017	2017	NUM
gujaf-197	141	32	using	use	VERB
gujaf-197	141	33	logistic	logistic	ADJ
gujaf-197	141	34	regression	regression	NOUN
gujaf-197	141	35	analysis	analysis	NOUN
gujaf-197	141	36	.	.	PUNCT
gujaf-197	142	1	the	the	DET
gujaf-197	142	2	study	study	NOUN
gujaf-197	142	3	documents	document	NOUN
gujaf-197	142	4	that	that	SCONJ
gujaf-197	142	5	directors	director	NOUN
gujaf-197	142	6	’	'	PUNCT
gujaf-197	142	7	turnover	turnover	NOUN
gujaf-197	142	8	motivates	motivate	VERB
gujaf-197	142	9	beneficial	beneficial	ADJ
gujaf-197	142	10	em	em	PRON
gujaf-197	142	11	,	,	PUNCT
gujaf-197	142	12	whereas	whereas	SCONJ
gujaf-197	142	13	ceo	ceo	NOUN
gujaf-197	142	14	duality	duality	NOUN
gujaf-197	142	15	motivates	motivate	VERB
gujaf-197	142	16	opportunistic	opportunistic	ADJ
gujaf-197	142	17	em	em	PRON
gujaf-197	142	18	in	in	ADP
gujaf-197	142	19	jordanian	jordanian	ADJ
gujaf-197	142	20	services	service	NOUN
gujaf-197	142	21	firms	firm	NOUN
gujaf-197	142	22	.	.	PUNCT
gujaf-197	143	1	however	however	ADV
gujaf-197	143	2	,	,	PUNCT
gujaf-197	143	3	the	the	DET
gujaf-197	143	4	results	result	NOUN
gujaf-197	143	5	do	do	AUX
gujaf-197	143	6	not	not	PART
gujaf-197	143	7	show	show	VERB
gujaf-197	143	8	significant	significant	ADJ
gujaf-197	143	9	effect	effect	NOUN
gujaf-197	143	10	of	of	ADP
gujaf-197	143	11	director	director	NOUN
gujaf-197	143	12	certificates	certificate	NOUN
gujaf-197	143	13	in	in	ADP
gujaf-197	143	14	economic	economic	ADJ
gujaf-197	143	15	sciences	science	NOUN
gujaf-197	143	16	,	,	PUNCT
gujaf-197	143	17	board	board	NOUN
gujaf-197	143	18	member	member	NOUN
gujaf-197	143	19	remuneration	remuneration	NOUN
gujaf-197	143	20	and	and	CCONJ
gujaf-197	143	21	board	board	NOUN
gujaf-197	143	22	meetings	meeting	NOUN
gujaf-197	143	23	on	on	ADP
gujaf-197	143	24	monitoring	monitor	VERB
gujaf-197	143	25	em	em	PRON
gujaf-197	143	26	intentions	intention	VERB
gujaf-197	143	27	.	.	PUNCT
gujaf-197	144	1	it	it	PRON
gujaf-197	144	2	was	be	AUX
gujaf-197	144	3	recommended	recommend	VERB
gujaf-197	144	4	that	that	SCONJ
gujaf-197	144	5	the	the	DET
gujaf-197	144	6	election	election	NOUN
gujaf-197	144	7	of	of	ADP
gujaf-197	144	8	directors	director	NOUN
gujaf-197	144	9	be	be	VERB
gujaf-197	144	10	subject	subject	ADJ
gujaf-197	144	11	to	to	ADP
gujaf-197	144	12	rigorous	rigorous	ADJ
gujaf-197	144	13	requirements	requirement	NOUN
gujaf-197	144	14	that	that	PRON
gujaf-197	144	15	ensure	ensure	VERB
gujaf-197	144	16	the	the	DET
gujaf-197	144	17	appointment	appointment	NOUN
gujaf-197	144	18	of	of	ADP
gujaf-197	144	19	efficient	efficient	ADJ
gujaf-197	144	20	directors	director	NOUN
gujaf-197	144	21	who	who	PRON
gujaf-197	144	22	can	can	AUX
gujaf-197	144	23	distinguish	distinguish	VERB
gujaf-197	144	24	managerial	managerial	ADJ
gujaf-197	144	25	intentions	intention	NOUN
gujaf-197	144	26	.	.	PUNCT
gujaf-197	145	1	this	this	PRON
gujaf-197	145	2	is	be	AUX
gujaf-197	145	3	expected	expect	VERB
gujaf-197	145	4	to	to	PART
gujaf-197	145	5	lead	lead	VERB
gujaf-197	145	6	to	to	ADP
gujaf-197	145	7	the	the	DET
gujaf-197	145	8	structuring	structuring	NOUN
gujaf-197	145	9	of	of	ADP
gujaf-197	145	10	an	an	DET
gujaf-197	145	11	effective	effective	ADJ
gujaf-197	145	12	internal	internal	ADJ
gujaf-197	145	13	control	control	NOUN
gujaf-197	145	14	system	system	NOUN
gujaf-197	145	15	based	base	VERB
gujaf-197	145	16	on	on	ADP
gujaf-197	145	17	proper	proper	ADJ
gujaf-197	145	18	ethical	ethical	ADJ
gujaf-197	145	19	codes	code	NOUN
gujaf-197	145	20	of	of	ADP
gujaf-197	145	21	conduct	conduct	NOUN
gujaf-197	145	22	.	.	PUNCT
gujaf-197	146	1	idris	idris	PROPN
gujaf-197	146	2	(	(	PUNCT
gujaf-197	146	3	2015	2015	NUM
gujaf-197	146	4	)	)	PUNCT
gujaf-197	146	5	investigated	investigate	VERB
gujaf-197	146	6	the	the	DET
gujaf-197	146	7	relationship	relationship	NOUN
gujaf-197	146	8	between	between	ADP
gujaf-197	146	9	board	board	NOUN
gujaf-197	146	10	characteristics	characteristic	NOUN
gujaf-197	146	11	and	and	CCONJ
gujaf-197	146	12	earnings	earning	NOUN
gujaf-197	146	13	management	management	NOUN
gujaf-197	146	14	among	among	ADP
gujaf-197	146	15	listed	list	VERB
gujaf-197	146	16	foods	food	NOUN
gujaf-197	146	17	and	and	CCONJ
gujaf-197	146	18	beverages	beverage	NOUN
gujaf-197	146	19	firms	firm	NOUN
gujaf-197	146	20	in	in	ADP
gujaf-197	146	21	nigeria	nigeria	PROPN
gujaf-197	146	22	.	.	PUNCT
gujaf-197	147	1	board	board	NOUN
gujaf-197	147	2	characteristics	characteristic	NOUN
gujaf-197	147	3	was	be	AUX
gujaf-197	147	4	proxied	proxie	VERB
gujaf-197	147	5	using	use	VERB
gujaf-197	147	6	board	board	NOUN
gujaf-197	147	7	competence	competence	NOUN
gujaf-197	147	8	,	,	PUNCT
gujaf-197	147	9	frequency	frequency	NOUN
gujaf-197	147	10	of	of	ADP
gujaf-197	147	11	board	board	NOUN
gujaf-197	147	12	meeting	meeting	NOUN
gujaf-197	147	13	and	and	CCONJ
gujaf-197	147	14	gender	gender	NOUN
gujaf-197	147	15	mix	mix	NOUN
gujaf-197	147	16	while	while	SCONJ
gujaf-197	147	17	earnings	earning	NOUN
gujaf-197	147	18	management	management	NOUN
gujaf-197	147	19	was	be	AUX
gujaf-197	147	20	proxied	proxie	VERB
gujaf-197	147	21	using	use	VERB
gujaf-197	147	22	the	the	DET
gujaf-197	147	23	modified	modify	VERB
gujaf-197	147	24	jones	jones	PROPN
gujaf-197	147	25	model	model	NOUN
gujaf-197	147	26	of	of	ADP
gujaf-197	147	27	1995	1995	NUM
gujaf-197	147	28	.	.	PUNCT
gujaf-197	148	1	the	the	DET
gujaf-197	148	2	study	study	NOUN
gujaf-197	148	3	employed	employ	VERB
gujaf-197	148	4	the	the	DET
gujaf-197	148	5	ex	ex	NOUN
gujaf-197	148	6	-	-	ADJ
gujaf-197	148	7	post	post	ADJ
gujaf-197	148	8	facto	facto	X
gujaf-197	148	9	research	research	NOUN
gujaf-197	148	10	design	design	NOUN
gujaf-197	148	11	in	in	ADP
gujaf-197	148	12	sampling	sample	VERB
gujaf-197	148	13	nine	nine	NUM
gujaf-197	148	14	(	(	PUNCT
gujaf-197	148	15	9	9	NUM
gujaf-197	148	16	)	)	PUNCT
gujaf-197	148	17	foods	food	NOUN
gujaf-197	148	18	and	and	CCONJ
gujaf-197	148	19	beverages	beverage	NOUN
gujaf-197	148	20	firms	firm	NOUN
gujaf-197	148	21	out	out	ADP
gujaf-197	148	22	of	of	ADP
gujaf-197	148	23	a	a	DET
gujaf-197	148	24	total	total	ADJ
gujaf-197	148	25	population	population	NOUN
gujaf-197	148	26	of	of	ADP
gujaf-197	148	27	twenty	twenty	NUM
gujaf-197	148	28	-	-	PUNCT
gujaf-197	148	29	one	one	NUM
gujaf-197	148	30	(	(	PUNCT
gujaf-197	148	31	21	21	NUM
gujaf-197	148	32	)	)	PUNCT
gujaf-197	148	33	listed	list	VERB
gujaf-197	148	34	on	on	ADP
gujaf-197	148	35	the	the	DET
gujaf-197	148	36	nse	nse	NOUN
gujaf-197	148	37	as	as	ADP
gujaf-197	148	38	at	at	ADP
gujaf-197	148	39	december	december	PROPN
gujaf-197	148	40	31st	31st	NOUN
gujaf-197	148	41	2014	2014	NUM
gujaf-197	148	42	.	.	PUNCT
gujaf-197	149	1	data	datum	NOUN
gujaf-197	149	2	extracted	extract	VERB
gujaf-197	149	3	from	from	ADP
gujaf-197	149	4	the	the	DET
gujaf-197	149	5	annual	annual	ADJ
gujaf-197	149	6	reports	report	NOUN
gujaf-197	149	7	and	and	CCONJ
gujaf-197	149	8	accounts	account	NOUN
gujaf-197	149	9	covered	cover	VERB
gujaf-197	149	10	a	a	DET
gujaf-197	149	11	period	period	NOUN
gujaf-197	149	12	of	of	ADP
gujaf-197	149	13	seven	seven	NUM
gujaf-197	149	14	(	(	PUNCT
gujaf-197	149	15	7	7	NUM
gujaf-197	149	16	)	)	PUNCT
gujaf-197	149	17	years	year	NOUN
gujaf-197	149	18	(	(	PUNCT
gujaf-197	149	19	2007	2007	NUM
gujaf-197	149	20	2013	2013	NUM
gujaf-197	149	21	)	)	PUNCT
gujaf-197	149	22	.	.	PUNCT
gujaf-197	150	1	these	these	PRON
gujaf-197	150	2	were	be	AUX
gujaf-197	150	3	analysed	analyse	VERB
gujaf-197	150	4	using	use	VERB
gujaf-197	150	5	the	the	DET
gujaf-197	150	6	multiple	multiple	ADJ
gujaf-197	150	7	regression	regression	NOUN
gujaf-197	150	8	and	and	CCONJ
gujaf-197	150	9	stata	stata	VERB
gujaf-197	150	10	13	13	NUM
gujaf-197	150	11	as	as	ADP
gujaf-197	150	12	tool	tool	NOUN
gujaf-197	150	13	of	of	ADP
gujaf-197	150	14	analysis	analysis	NOUN
gujaf-197	150	15	.	.	PUNCT
gujaf-197	151	1	the	the	DET
gujaf-197	151	2	findings	finding	NOUN
gujaf-197	151	3	of	of	ADP
gujaf-197	151	4	the	the	DET
gujaf-197	151	5	study	study	NOUN
gujaf-197	151	6	revealed	reveal	VERB
gujaf-197	151	7	that	that	SCONJ
gujaf-197	151	8	,	,	PUNCT
gujaf-197	151	9	frequency	frequency	NOUN
gujaf-197	151	10	of	of	ADP
gujaf-197	151	11	board	board	NOUN
gujaf-197	151	12	meeting	meeting	NOUN
gujaf-197	151	13	negatively	negatively	ADV
gujaf-197	151	14	but	but	CCONJ
gujaf-197	151	15	significantly	significantly	ADV
gujaf-197	151	16	influence	influence	VERB
gujaf-197	151	17	earnings	earning	NOUN
gujaf-197	151	18	management	management	NOUN
gujaf-197	151	19	in	in	ADP
gujaf-197	151	20	listed	list	VERB
gujaf-197	151	21	foods	food	NOUN
gujaf-197	151	22	and	and	CCONJ
gujaf-197	151	23	beverages	beverage	NOUN
gujaf-197	151	24	firms	firm	NOUN
gujaf-197	151	25	in	in	ADP
gujaf-197	151	26	nigeria	nigeria	PROPN
gujaf-197	151	27	.	.	PUNCT
gujaf-197	152	1	in	in	ADP
gujaf-197	152	2	view	view	NOUN
gujaf-197	152	3	of	of	ADP
gujaf-197	152	4	recent	recent	ADJ
gujaf-197	152	5	changes	change	NOUN
gujaf-197	152	6	and	and	CCONJ
gujaf-197	152	7	development	development	NOUN
gujaf-197	152	8	in	in	ADP
gujaf-197	152	9	the	the	DET
gujaf-197	152	10	regulatory	regulatory	ADJ
gujaf-197	152	11	framework	framework	NOUN
gujaf-197	152	12	(	(	PUNCT
gujaf-197	152	13	code	code	NOUN
gujaf-197	152	14	of	of	ADP
gujaf-197	152	15	corporate	corporate	ADJ
gujaf-197	152	16	governance	governance	NOUN
gujaf-197	152	17	,	,	PUNCT
gujaf-197	152	18	2018	2018	NUM
gujaf-197	152	19	)	)	PUNCT
gujaf-197	153	1	it	it	PRON
gujaf-197	153	2	is	be	AUX
gujaf-197	153	3	imperative	imperative	ADJ
gujaf-197	153	4	that	that	SCONJ
gujaf-197	153	5	,	,	PUNCT
gujaf-197	153	6	studies	study	NOUN
gujaf-197	153	7	like	like	ADP
gujaf-197	153	8	this	this	PRON
gujaf-197	153	9	be	be	AUX
gujaf-197	153	10	reexamined	reexamine	VERB
gujaf-197	153	11	.	.	PUNCT
gujaf-197	154	1	despite	despite	SCONJ
gujaf-197	154	2	several	several	ADJ
gujaf-197	154	3	board	board	NOUN
gujaf-197	154	4	characteristics	characteristic	NOUN
gujaf-197	154	5	as	as	SCONJ
gujaf-197	154	6	defined	define	VERB
gujaf-197	154	7	by	by	ADP
gujaf-197	154	8	the	the	DET
gujaf-197	154	9	code	code	NOUN
gujaf-197	154	10	of	of	ADP
gujaf-197	154	11	corporate	corporate	ADJ
gujaf-197	154	12	governance	governance	NOUN
gujaf-197	154	13	,	,	PUNCT
gujaf-197	154	14	2018	2018	NUM
gujaf-197	154	15	only	only	ADV
gujaf-197	154	16	three	three	NUM
gujaf-197	154	17	proxies	proxy	NOUN
gujaf-197	154	18	of	of	ADP
gujaf-197	154	19	board	board	NOUN
gujaf-197	154	20	characteristics	characteristic	NOUN
gujaf-197	154	21	were	be	AUX
gujaf-197	154	22	examined	examine	VERB
gujaf-197	154	23	.	.	PUNCT
gujaf-197	155	1	gusau	gusau	PROPN
gujaf-197	155	2	journal	journal	PROPN
gujaf-197	155	3	of	of	ADP
gujaf-197	155	4	accounting	accounting	NOUN
gujaf-197	155	5	and	and	CCONJ
gujaf-197	155	6	finance	finance	NOUN
gujaf-197	155	7	,	,	PUNCT
gujaf-197	155	8	vol	vol	NOUN
gujaf-197	155	9	.	.	PROPN
gujaf-197	155	10	4	4	NUM
gujaf-197	155	11	,	,	PUNCT
gujaf-197	155	12	issue	issue	NOUN
gujaf-197	155	13	1	1	NUM
gujaf-197	155	14	,	,	PUNCT
gujaf-197	155	15	april	april	PROPN
gujaf-197	155	16	,	,	PUNCT
gujaf-197	155	17	2023	2023	NUM
gujaf-197	155	18	6	6	NUM
gujaf-197	155	19	2.3	2.3	NUM
gujaf-197	155	20	board	board	NOUN
gujaf-197	155	21	gender	gender	NOUN
gujaf-197	155	22	diversity	diversity	NOUN
gujaf-197	155	23	and	and	CCONJ
gujaf-197	155	24	earnings	earning	NOUN
gujaf-197	155	25	management	management	NOUN
gujaf-197	155	26	harakeh	harakeh	INTJ
gujaf-197	155	27	et	et	PROPN
gujaf-197	155	28	al	al	PROPN
gujaf-197	155	29	.	.	PROPN
gujaf-197	156	1	(	(	PUNCT
gujaf-197	156	2	2019	2019	NUM
gujaf-197	156	3	)	)	PUNCT
gujaf-197	156	4	examined	examine	VERB
gujaf-197	156	5	the	the	DET
gujaf-197	156	6	effect	effect	NOUN
gujaf-197	156	7	of	of	ADP
gujaf-197	156	8	the	the	DET
gujaf-197	156	9	exogenous	exogenous	ADJ
gujaf-197	156	10	increase	increase	NOUN
gujaf-197	156	11	in	in	ADP
gujaf-197	156	12	the	the	DET
gujaf-197	156	13	presence	presence	NOUN
gujaf-197	156	14	of	of	ADP
gujaf-197	156	15	female	female	ADJ
gujaf-197	156	16	directors	director	NOUN
gujaf-197	156	17	on	on	ADP
gujaf-197	156	18	ftse350	ftse350	PROPN
gujaf-197	156	19	corporate	corporate	ADJ
gujaf-197	156	20	boards	board	NOUN
gujaf-197	156	21	in	in	ADP
gujaf-197	156	22	the	the	DET
gujaf-197	156	23	uk	uk	PROPN
gujaf-197	156	24	,	,	PUNCT
gujaf-197	156	25	as	as	SCONJ
gujaf-197	156	26	mandated	mandate	VERB
gujaf-197	156	27	by	by	ADP
gujaf-197	156	28	the	the	DET
gujaf-197	156	29	davies	davy	NOUN
gujaf-197	156	30	report	report	NOUN
gujaf-197	156	31	(	(	PUNCT
gujaf-197	156	32	2011	2011	NUM
gujaf-197	156	33	)	)	PUNCT
gujaf-197	156	34	,	,	PUNCT
gujaf-197	156	35	on	on	ADP
gujaf-197	156	36	the	the	DET
gujaf-197	156	37	association	association	NOUN
gujaf-197	156	38	between	between	ADP
gujaf-197	156	39	earnings	earning	NOUN
gujaf-197	156	40	management	management	NOUN
gujaf-197	156	41	and	and	CCONJ
gujaf-197	156	42	ceo	ceo	NOUN
gujaf-197	156	43	incentive	incentive	NOUN
gujaf-197	156	44	compensation	compensation	NOUN
gujaf-197	156	45	.	.	PUNCT
gujaf-197	157	1	secondary	secondary	ADJ
gujaf-197	157	2	data	datum	NOUN
gujaf-197	157	3	were	be	AUX
gujaf-197	157	4	extracted	extract	VERB
gujaf-197	157	5	from	from	ADP
gujaf-197	157	6	ftse350	ftse350	PROPN
gujaf-197	157	7	uk	uk	PROPN
gujaf-197	157	8	public	public	ADJ
gujaf-197	157	9	companies	company	NOUN
gujaf-197	157	10	between	between	ADP
gujaf-197	157	11	2007	2007	NUM
gujaf-197	157	12	and	and	CCONJ
gujaf-197	157	13	2015	2015	NUM
gujaf-197	157	14	.	.	PUNCT
gujaf-197	158	1	the	the	DET
gujaf-197	158	2	empirical	empirical	ADJ
gujaf-197	158	3	design	design	NOUN
gujaf-197	158	4	used	use	VERB
gujaf-197	158	5	was	be	AUX
gujaf-197	158	6	a	a	DET
gujaf-197	158	7	difference	difference	NOUN
gujaf-197	158	8	-	-	PUNCT
gujaf-197	158	9	in	in	ADP
gujaf-197	158	10	-	-	PUNCT
gujaf-197	158	11	differences	difference	NOUN
gujaf-197	158	12	methodology	methodology	NOUN
gujaf-197	158	13	where	where	SCONJ
gujaf-197	158	14	the	the	DET
gujaf-197	158	15	treatment	treatment	NOUN
gujaf-197	158	16	group	group	NOUN
gujaf-197	158	17	is	be	AUX
gujaf-197	158	18	gender	gender	NOUN
gujaf-197	158	19	-	-	PUNCT
gujaf-197	158	20	diverse	diverse	ADJ
gujaf-197	158	21	corporate	corporate	ADJ
gujaf-197	158	22	boards	board	NOUN
gujaf-197	158	23	and	and	CCONJ
gujaf-197	158	24	the	the	DET
gujaf-197	158	25	control	control	NOUN
gujaf-197	158	26	group	group	NOUN
gujaf-197	158	27	is	be	AUX
gujaf-197	158	28	corporate	corporate	ADJ
gujaf-197	158	29	boards	board	NOUN
gujaf-197	158	30	that	that	PRON
gujaf-197	158	31	lack	lack	VERB
gujaf-197	158	32	gender	gender	NOUN
gujaf-197	158	33	diversity	diversity	NOUN
gujaf-197	158	34	.	.	PUNCT
gujaf-197	159	1	the	the	DET
gujaf-197	159	2	study	study	NOUN
gujaf-197	159	3	used	use	VERB
gujaf-197	159	4	two	two	NUM
gujaf-197	159	5	measures	measure	NOUN
gujaf-197	159	6	of	of	ADP
gujaf-197	159	7	gender	gender	NOUN
gujaf-197	159	8	diversity	diversity	NOUN
gujaf-197	159	9	that	that	PRON
gujaf-197	159	10	include	include	VERB
gujaf-197	159	11	executive	executive	NOUN
gujaf-197	159	12	and	and	CCONJ
gujaf-197	159	13	non	non	ADJ
gujaf-197	159	14	-	-	ADJ
gujaf-197	159	15	executive	executive	ADJ
gujaf-197	159	16	female	female	ADJ
gujaf-197	159	17	directors	director	NOUN
gujaf-197	159	18	.	.	PUNCT
gujaf-197	160	1	the	the	DET
gujaf-197	160	2	results	result	NOUN
gujaf-197	160	3	showed	show	VERB
gujaf-197	160	4	a	a	DET
gujaf-197	160	5	positive	positive	ADJ
gujaf-197	160	6	association	association	NOUN
gujaf-197	160	7	between	between	ADP
gujaf-197	160	8	earnings	earning	NOUN
gujaf-197	160	9	management	management	NOUN
gujaf-197	160	10	and	and	CCONJ
gujaf-197	160	11	ceo	ceo	NOUN
gujaf-197	160	12	incentive	incentive	NOUN
gujaf-197	160	13	compensation	compensation	NOUN
gujaf-197	160	14	,	,	PUNCT
gujaf-197	160	15	and	and	CCONJ
gujaf-197	160	16	a	a	DET
gujaf-197	160	17	negative	negative	ADJ
gujaf-197	160	18	association	association	NOUN
gujaf-197	160	19	between	between	ADP
gujaf-197	160	20	female	female	ADJ
gujaf-197	160	21	directors	director	NOUN
gujaf-197	160	22	and	and	CCONJ
gujaf-197	160	23	earnings	earning	NOUN
gujaf-197	160	24	management	management	NOUN
gujaf-197	160	25	.	.	PUNCT
gujaf-197	161	1	overall	overall	ADV
gujaf-197	161	2	,	,	PUNCT
gujaf-197	161	3	the	the	DET
gujaf-197	161	4	study	study	NOUN
gujaf-197	161	5	showed	show	VERB
gujaf-197	161	6	some	some	PRON
gujaf-197	161	7	of	of	ADP
gujaf-197	161	8	the	the	DET
gujaf-197	161	9	economic	economic	ADJ
gujaf-197	161	10	consequences	consequence	NOUN
gujaf-197	161	11	that	that	PRON
gujaf-197	161	12	the	the	DET
gujaf-197	161	13	increased	increase	VERB
gujaf-197	161	14	presence	presence	NOUN
gujaf-197	161	15	of	of	ADP
gujaf-197	161	16	female	female	ADJ
gujaf-197	161	17	directors	director	NOUN
gujaf-197	161	18	on	on	ADP
gujaf-197	161	19	corporate	corporate	ADJ
gujaf-197	161	20	boards	board	NOUN
gujaf-197	161	21	carries	carry	VERB
gujaf-197	161	22	to	to	ADP
gujaf-197	161	23	public	public	ADJ
gujaf-197	161	24	firms	firm	NOUN
gujaf-197	161	25	.	.	PUNCT
gujaf-197	162	1	though	though	SCONJ
gujaf-197	162	2	recently	recently	ADV
gujaf-197	162	3	published	publish	VERB
gujaf-197	162	4	the	the	DET
gujaf-197	162	5	study	study	NOUN
gujaf-197	162	6	period	period	NOUN
gujaf-197	162	7	is	be	AUX
gujaf-197	162	8	outdate	outdate	ADJ
gujaf-197	162	9	and	and	CCONJ
gujaf-197	162	10	needs	need	VERB
gujaf-197	162	11	to	to	PART
gujaf-197	162	12	be	be	AUX
gujaf-197	162	13	updated	update	VERB
gujaf-197	162	14	to	to	PART
gujaf-197	162	15	reflect	reflect	VERB
gujaf-197	162	16	current	current	ADJ
gujaf-197	162	17	changes	change	NOUN
gujaf-197	162	18	in	in	ADP
gujaf-197	162	19	listed	list	VERB
gujaf-197	162	20	firms	firm	NOUN
gujaf-197	162	21	.	.	PUNCT
gujaf-197	163	1	riyadh	riyadh	PROPN
gujaf-197	163	2	et	et	PROPN
gujaf-197	163	3	al	al	PROPN
gujaf-197	163	4	.	.	PROPN
gujaf-197	164	1	(	(	PUNCT
gujaf-197	164	2	2019	2019	NUM
gujaf-197	164	3	)	)	PUNCT
gujaf-197	164	4	examined	examine	VERB
gujaf-197	164	5	whether	whether	SCONJ
gujaf-197	164	6	the	the	DET
gujaf-197	164	7	board	board	NOUN
gujaf-197	164	8	characteristics	characteristic	NOUN
gujaf-197	164	9	have	have	VERB
gujaf-197	164	10	any	any	DET
gujaf-197	164	11	impact	impact	NOUN
gujaf-197	164	12	on	on	ADP
gujaf-197	164	13	earnings	earning	NOUN
gujaf-197	164	14	management	management	NOUN
gujaf-197	164	15	among	among	ADP
gujaf-197	164	16	the	the	DET
gujaf-197	164	17	international	international	ADJ
gujaf-197	164	18	oil	oil	NOUN
gujaf-197	164	19	and	and	CCONJ
gujaf-197	164	20	gas	gas	NOUN
gujaf-197	164	21	corporation	corporation	NOUN
gujaf-197	164	22	in	in	ADP
gujaf-197	164	23	the	the	DET
gujaf-197	164	24	world	world	NOUN
gujaf-197	164	25	.	.	PUNCT
gujaf-197	165	1	the	the	DET
gujaf-197	165	2	board	board	NOUN
gujaf-197	165	3	characteristics	characteristic	NOUN
gujaf-197	165	4	such	such	ADJ
gujaf-197	165	5	as	as	ADP
gujaf-197	165	6	(	(	PUNCT
gujaf-197	165	7	board	board	NOUN
gujaf-197	165	8	independence	independence	NOUN
gujaf-197	165	9	,	,	PUNCT
gujaf-197	165	10	board	board	NOUN
gujaf-197	165	11	size	size	NOUN
gujaf-197	165	12	,	,	PUNCT
gujaf-197	165	13	board	board	NOUN
gujaf-197	165	14	diversity	diversity	NOUN
gujaf-197	165	15	,	,	PUNCT
gujaf-197	165	16	and	and	CCONJ
gujaf-197	165	17	ceo	ceo	NOUN
gujaf-197	165	18	duality	duality	NOUN
gujaf-197	165	19	)	)	PUNCT
gujaf-197	165	20	.	.	PUNCT
gujaf-197	166	1	the	the	DET
gujaf-197	166	2	study	study	NOUN
gujaf-197	166	3	applied	apply	VERB
gujaf-197	166	4	a	a	DET
gujaf-197	166	5	quantitative	quantitative	ADJ
gujaf-197	166	6	research	research	NOUN
gujaf-197	166	7	approach	approach	NOUN
gujaf-197	166	8	,	,	PUNCT
gujaf-197	166	9	secondary	secondary	ADJ
gujaf-197	166	10	data	datum	NOUN
gujaf-197	166	11	,	,	PUNCT
gujaf-197	166	12	a	a	DET
gujaf-197	166	13	sample	sample	NOUN
gujaf-197	166	14	of	of	ADP
gujaf-197	166	15	71	71	NUM
gujaf-197	166	16	corporations	corporation	NOUN
gujaf-197	166	17	were	be	AUX
gujaf-197	166	18	selected	select	VERB
gujaf-197	166	19	from	from	ADP
gujaf-197	166	20	top	top	ADJ
gujaf-197	166	21	250	250	NUM
gujaf-197	166	22	corporations	corporation	NOUN
gujaf-197	166	23	for	for	ADP
gujaf-197	166	24	one	one	NUM
gujaf-197	166	25	year	year	NOUN
gujaf-197	166	26	(	(	PUNCT
gujaf-197	166	27	2016	2016	NUM
gujaf-197	166	28	)	)	PUNCT
gujaf-197	166	29	.	.	PUNCT
gujaf-197	167	1	the	the	DET
gujaf-197	167	2	findings	finding	NOUN
gujaf-197	167	3	of	of	ADP
gujaf-197	167	4	the	the	DET
gujaf-197	167	5	study	study	NOUN
gujaf-197	167	6	indicated	indicate	VERB
gujaf-197	167	7	that	that	SCONJ
gujaf-197	167	8	gender	gender	NOUN
gujaf-197	167	9	diversity	diversity	NOUN
gujaf-197	167	10	has	have	VERB
gujaf-197	167	11	a	a	DET
gujaf-197	167	12	significant	significant	ADJ
gujaf-197	167	13	impact	impact	NOUN
gujaf-197	167	14	on	on	ADP
gujaf-197	167	15	the	the	DET
gujaf-197	167	16	reduction	reduction	NOUN
gujaf-197	167	17	of	of	ADP
gujaf-197	167	18	earnings	earning	NOUN
gujaf-197	167	19	management	management	NOUN
gujaf-197	167	20	.	.	PUNCT
gujaf-197	168	1	more	more	ADV
gujaf-197	168	2	recently	recently	ADV
gujaf-197	168	3	,	,	PUNCT
gujaf-197	168	4	harakeh	harakeh	ADV
gujaf-197	168	5	et	et	PROPN
gujaf-197	168	6	al	al	PROPN
gujaf-197	168	7	.	.	PROPN
gujaf-197	169	1	(	(	PUNCT
gujaf-197	169	2	2019	2019	NUM
gujaf-197	169	3	)	)	PUNCT
gujaf-197	169	4	investigating	investigate	VERB
gujaf-197	169	5	female	female	ADJ
gujaf-197	169	6	directors	director	NOUN
gujaf-197	169	7	and	and	CCONJ
gujaf-197	169	8	earnings	earning	NOUN
gujaf-197	169	9	management	management	NOUN
gujaf-197	169	10	.	.	PUNCT
gujaf-197	170	1	the	the	DET
gujaf-197	170	2	study	study	NOUN
gujaf-197	170	3	employed	employ	VERB
gujaf-197	170	4	the	the	DET
gujaf-197	170	5	multiple	multiple	ADJ
gujaf-197	170	6	panel	panel	NOUN
gujaf-197	170	7	data	datum	NOUN
gujaf-197	170	8	regression	regression	NOUN
gujaf-197	170	9	as	as	ADP
gujaf-197	170	10	technique	technique	NOUN
gujaf-197	170	11	of	of	ADP
gujaf-197	170	12	analysis	analysis	NOUN
gujaf-197	170	13	.	.	PUNCT
gujaf-197	171	1	the	the	DET
gujaf-197	171	2	study	study	NOUN
gujaf-197	171	3	found	find	VERB
gujaf-197	171	4	that	that	SCONJ
gujaf-197	171	5	,	,	PUNCT
gujaf-197	171	6	there	there	PRON
gujaf-197	171	7	is	be	VERB
gujaf-197	171	8	a	a	DET
gujaf-197	171	9	negative	negative	ADJ
gujaf-197	171	10	relationship	relationship	NOUN
gujaf-197	171	11	between	between	ADP
gujaf-197	171	12	female	female	ADJ
gujaf-197	171	13	directors	director	NOUN
gujaf-197	171	14	and	and	CCONJ
gujaf-197	171	15	earnings	earning	NOUN
gujaf-197	171	16	management	management	NOUN
gujaf-197	171	17	of	of	ADP
gujaf-197	171	18	uk	uk	PROPN
gujaf-197	171	19	listed	list	VERB
gujaf-197	171	20	firms	firm	NOUN
gujaf-197	171	21	between	between	ADP
gujaf-197	171	22	2007	2007	NUM
gujaf-197	171	23	and	and	CCONJ
gujaf-197	171	24	2015	2015	NUM
gujaf-197	171	25	.	.	PUNCT
gujaf-197	172	1	on	on	ADP
gujaf-197	172	2	the	the	DET
gujaf-197	172	3	contrary	contrary	NOUN
gujaf-197	172	4	(	(	PUNCT
gujaf-197	172	5	edwin	edwin	PROPN
gujaf-197	172	6	&	&	CCONJ
gujaf-197	172	7	timothy	timothy	PROPN
gujaf-197	172	8	,	,	PUNCT
gujaf-197	172	9	2019	2019	NUM
gujaf-197	172	10	)	)	PUNCT
gujaf-197	172	11	investigated	investigate	VERB
gujaf-197	172	12	how	how	SCONJ
gujaf-197	172	13	board	board	NOUN
gujaf-197	172	14	gender	gender	NOUN
gujaf-197	172	15	diversity	diversity	NOUN
gujaf-197	172	16	influence	influence	NOUN
gujaf-197	172	17	financial	financial	ADJ
gujaf-197	172	18	reporting	reporting	NOUN
gujaf-197	172	19	quality	quality	NOUN
gujaf-197	172	20	(	(	PUNCT
gujaf-197	172	21	measured	measure	VERB
gujaf-197	172	22	using	use	VERB
gujaf-197	172	23	the	the	DET
gujaf-197	172	24	modified	modify	VERB
gujaf-197	172	25	jones	jones	PROPN
gujaf-197	172	26	model	model	PROPN
gujaf-197	172	27	)	)	PUNCT
gujaf-197	172	28	of	of	ADP
gujaf-197	172	29	listed	list	VERB
gujaf-197	172	30	nigerian	nigerian	ADJ
gujaf-197	172	31	deposit	deposit	NOUN
gujaf-197	172	32	money	money	NOUN
gujaf-197	172	33	banks	bank	NOUN
gujaf-197	172	34	and	and	CCONJ
gujaf-197	172	35	revealed	reveal	VERB
gujaf-197	172	36	a	a	DET
gujaf-197	172	37	positive	positive	ADJ
gujaf-197	172	38	relationship	relationship	NOUN
gujaf-197	172	39	between	between	ADP
gujaf-197	172	40	gender	gender	NOUN
gujaf-197	172	41	diversity	diversity	NOUN
gujaf-197	172	42	and	and	CCONJ
gujaf-197	172	43	reporting	report	VERB
gujaf-197	172	44	quality	quality	NOUN
gujaf-197	172	45	of	of	ADP
gujaf-197	172	46	deposit	deposit	NOUN
gujaf-197	172	47	money	money	NOUN
gujaf-197	172	48	banks	bank	NOUN
gujaf-197	172	49	.	.	PUNCT
gujaf-197	173	1	this	this	PRON
gujaf-197	173	2	implies	imply	VERB
gujaf-197	173	3	that	that	SCONJ
gujaf-197	173	4	,	,	PUNCT
gujaf-197	173	5	gender	gender	NOUN
gujaf-197	173	6	diversity	diversity	NOUN
gujaf-197	173	7	does	do	AUX
gujaf-197	173	8	not	not	PART
gujaf-197	173	9	in	in	ADP
gujaf-197	173	10	any	any	DET
gujaf-197	173	11	way	way	NOUN
gujaf-197	173	12	mitigate	mitigate	VERB
gujaf-197	173	13	earnings	earning	NOUN
gujaf-197	173	14	management	management	NOUN
gujaf-197	173	15	in	in	ADP
gujaf-197	173	16	deposit	deposit	NOUN
gujaf-197	173	17	money	money	NOUN
gujaf-197	173	18	banks	bank	NOUN
gujaf-197	173	19	.	.	PUNCT
gujaf-197	174	1	2.4	2.4	NUM
gujaf-197	174	2	board	board	NOUN
gujaf-197	174	3	expertise	expertise	NOUN
gujaf-197	174	4	and	and	CCONJ
gujaf-197	174	5	earnings	earning	NOUN
gujaf-197	174	6	management	management	NOUN
gujaf-197	174	7	aifuwa	aifuwa	PROPN
gujaf-197	174	8	and	and	CCONJ
gujaf-197	174	9	embele	embele	PROPN
gujaf-197	174	10	(	(	PUNCT
gujaf-197	174	11	2019	2019	NUM
gujaf-197	174	12	)	)	PUNCT
gujaf-197	174	13	examined	examine	VERB
gujaf-197	174	14	the	the	DET
gujaf-197	174	15	relationship	relationship	NOUN
gujaf-197	174	16	between	between	ADP
gujaf-197	174	17	board	board	NOUN
gujaf-197	174	18	characteristics	characteristic	NOUN
gujaf-197	174	19	and	and	CCONJ
gujaf-197	174	20	financial	financial	ADJ
gujaf-197	174	21	reporting	reporting	NOUN
gujaf-197	174	22	quality	quality	NOUN
gujaf-197	174	23	:	:	PUNCT
gujaf-197	174	24	evidence	evidence	NOUN
gujaf-197	174	25	from	from	ADP
gujaf-197	174	26	jordan	jordan	PROPN
gujaf-197	174	27	.	.	PUNCT
gujaf-197	175	1	the	the	DET
gujaf-197	175	2	study	study	NOUN
gujaf-197	175	3	argued	argue	VERB
gujaf-197	175	4	that	that	SCONJ
gujaf-197	175	5	,	,	PUNCT
gujaf-197	175	6	a	a	DET
gujaf-197	175	7	board	board	NOUN
gujaf-197	175	8	is	be	AUX
gujaf-197	175	9	considered	consider	VERB
gujaf-197	175	10	to	to	PART
gujaf-197	175	11	have	have	VERB
gujaf-197	175	12	the	the	DET
gujaf-197	175	13	required	required	ADJ
gujaf-197	175	14	expertise	expertise	NOUN
gujaf-197	175	15	when	when	SCONJ
gujaf-197	175	16	majority	majority	NOUN
gujaf-197	175	17	of	of	ADP
gujaf-197	175	18	its	its	PRON
gujaf-197	175	19	members	member	NOUN
gujaf-197	175	20	have	have	VERB
gujaf-197	175	21	adequate	adequate	ADJ
gujaf-197	175	22	educational	educational	ADJ
gujaf-197	175	23	and	and	CCONJ
gujaf-197	175	24	professional	professional	ADJ
gujaf-197	175	25	qualification	qualification	NOUN
gujaf-197	175	26	in	in	ADP
gujaf-197	175	27	areas	area	NOUN
gujaf-197	175	28	such	such	ADJ
gujaf-197	175	29	gusau	gusau	ADJ
gujaf-197	175	30	journal	journal	NOUN
gujaf-197	175	31	of	of	ADP
gujaf-197	175	32	accounting	accounting	NOUN
gujaf-197	175	33	and	and	CCONJ
gujaf-197	175	34	finance	finance	NOUN
gujaf-197	175	35	,	,	PUNCT
gujaf-197	175	36	vol	vol	NOUN
gujaf-197	175	37	.	.	PROPN
gujaf-197	175	38	4	4	NUM
gujaf-197	175	39	,	,	PUNCT
gujaf-197	175	40	issue	issue	NOUN
gujaf-197	175	41	1	1	NUM
gujaf-197	175	42	,	,	PUNCT
gujaf-197	175	43	april	april	PROPN
gujaf-197	175	44	,	,	PUNCT
gujaf-197	175	45	2023	2023	NUM
gujaf-197	175	46	7	7	NUM
gujaf-197	175	47	as	as	ADP
gujaf-197	175	48	finance	finance	NOUN
gujaf-197	175	49	,	,	PUNCT
gujaf-197	175	50	accounting	accounting	NOUN
gujaf-197	175	51	and	and	CCONJ
gujaf-197	175	52	auditing	auditing	NOUN
gujaf-197	175	53	(	(	PUNCT
gujaf-197	175	54	aifuwa	aifuwa	PROPN
gujaf-197	175	55	&	&	CCONJ
gujaf-197	175	56	embele	embele	PROPN
gujaf-197	175	57	,	,	PUNCT
gujaf-197	175	58	2019	2019	NUM
gujaf-197	175	59	)	)	PUNCT
gujaf-197	175	60	.	.	PUNCT
gujaf-197	176	1	board	board	NOUN
gujaf-197	176	2	expertise	expertise	NOUN
gujaf-197	176	3	were	be	AUX
gujaf-197	176	4	found	find	VERB
gujaf-197	176	5	to	to	PART
gujaf-197	176	6	have	have	VERB
gujaf-197	176	7	negative	negative	ADJ
gujaf-197	176	8	and	and	CCONJ
gujaf-197	176	9	significant	significant	ADJ
gujaf-197	176	10	influence	influence	NOUN
gujaf-197	176	11	on	on	ADP
gujaf-197	176	12	earnings	earning	NOUN
gujaf-197	176	13	management	management	NOUN
gujaf-197	176	14	of	of	ADP
gujaf-197	176	15	listed	list	VERB
gujaf-197	176	16	foods	food	NOUN
gujaf-197	176	17	and	and	CCONJ
gujaf-197	176	18	beverage	beverage	NOUN
gujaf-197	176	19	firms	firm	NOUN
gujaf-197	176	20	in	in	ADP
gujaf-197	176	21	nigeria	nigeria	PROPN
gujaf-197	176	22	(	(	PUNCT
gujaf-197	176	23	bala	bala	PROPN
gujaf-197	176	24	&	&	CCONJ
gujaf-197	176	25	kumai	kumai	PROPN
gujaf-197	176	26	,	,	PUNCT
gujaf-197	176	27	2015	2015	NUM
gujaf-197	176	28	)	)	PUNCT
gujaf-197	176	29	.	.	PUNCT
gujaf-197	177	1	on	on	ADP
gujaf-197	177	2	the	the	DET
gujaf-197	177	3	contrary	contrary	NOUN
gujaf-197	177	4	,	,	PUNCT
gujaf-197	177	5	analyzing	analyze	VERB
gujaf-197	177	6	data	datum	NOUN
gujaf-197	177	7	of	of	ADP
gujaf-197	177	8	71	71	NUM
gujaf-197	177	9	listed	list	VERB
gujaf-197	177	10	companies	company	NOUN
gujaf-197	177	11	in	in	ADP
gujaf-197	177	12	bursa	bursa	PROPN
gujaf-197	177	13	malaysia	malaysia	PROPN
gujaf-197	177	14	from	from	ADP
gujaf-197	177	15	2001	2001	NUM
gujaf-197	177	16	2005	2005	NUM
gujaf-197	177	17	using	use	VERB
gujaf-197	177	18	multiple	multiple	ADJ
gujaf-197	177	19	linear	linear	ADJ
gujaf-197	177	20	and	and	CCONJ
gujaf-197	177	21	panel	panel	NOUN
gujaf-197	177	22	data	datum	NOUN
gujaf-197	177	23	regression	regression	NOUN
gujaf-197	177	24	,	,	PUNCT
gujaf-197	177	25	(	(	PUNCT
gujaf-197	177	26	ahmed	ahme	VERB
gujaf-197	177	27	,	,	PUNCT
gujaf-197	177	28	2013	2013	NUM
gujaf-197	177	29	)	)	PUNCT
gujaf-197	177	30	reported	report	VERB
gujaf-197	177	31	that	that	SCONJ
gujaf-197	177	32	,	,	PUNCT
gujaf-197	177	33	board	board	NOUN
gujaf-197	177	34	financial	financial	ADJ
gujaf-197	177	35	expertise	expertise	NOUN
gujaf-197	177	36	positively	positively	ADV
gujaf-197	177	37	relates	relate	VERB
gujaf-197	177	38	to	to	ADP
gujaf-197	177	39	earnings	earning	NOUN
gujaf-197	177	40	management	management	NOUN
gujaf-197	177	41	,	,	PUNCT
gujaf-197	177	42	this	this	PRON
gujaf-197	177	43	signifies	signify	VERB
gujaf-197	177	44	that	that	SCONJ
gujaf-197	177	45	,	,	PUNCT
gujaf-197	177	46	having	having	AUX
gujaf-197	177	47	increased	increase	VERB
gujaf-197	177	48	members	member	NOUN
gujaf-197	177	49	with	with	ADP
gujaf-197	177	50	financial	financial	ADJ
gujaf-197	177	51	and	and	CCONJ
gujaf-197	177	52	professional	professional	ADJ
gujaf-197	177	53	expertise	expertise	NOUN
gujaf-197	177	54	on	on	ADP
gujaf-197	177	55	the	the	DET
gujaf-197	177	56	board	board	NOUN
gujaf-197	177	57	would	would	AUX
gujaf-197	177	58	not	not	PART
gujaf-197	177	59	reduce	reduce	VERB
gujaf-197	177	60	earnings	earning	NOUN
gujaf-197	177	61	management	management	NOUN
gujaf-197	177	62	.	.	PUNCT
gujaf-197	178	1	this	this	PRON
gujaf-197	178	2	could	could	AUX
gujaf-197	178	3	be	be	AUX
gujaf-197	178	4	as	as	ADP
gujaf-197	178	5	a	a	DET
gujaf-197	178	6	result	result	NOUN
gujaf-197	178	7	of	of	ADP
gujaf-197	178	8	arguments	argument	NOUN
gujaf-197	178	9	among	among	ADP
gujaf-197	178	10	financial	financial	ADJ
gujaf-197	178	11	experts	expert	NOUN
gujaf-197	178	12	on	on	ADP
gujaf-197	178	13	the	the	DET
gujaf-197	178	14	board	board	NOUN
gujaf-197	178	15	on	on	ADP
gujaf-197	178	16	strategic	strategic	ADJ
gujaf-197	178	17	issues	issue	NOUN
gujaf-197	178	18	that	that	PRON
gujaf-197	178	19	will	will	AUX
gujaf-197	178	20	end	end	VERB
gujaf-197	178	21	up	up	ADP
gujaf-197	178	22	delaying	delay	VERB
gujaf-197	178	23	policy	policy	NOUN
gujaf-197	178	24	implementation	implementation	NOUN
gujaf-197	178	25	and	and	CCONJ
gujaf-197	178	26	hence	hence	ADV
gujaf-197	178	27	unable	unable	ADJ
gujaf-197	178	28	to	to	PART
gujaf-197	178	29	check	check	VERB
gujaf-197	178	30	the	the	DET
gujaf-197	178	31	quality	quality	NOUN
gujaf-197	178	32	of	of	ADP
gujaf-197	178	33	financial	financial	ADJ
gujaf-197	178	34	statement	statement	NOUN
gujaf-197	178	35	prepared	prepare	VERB
gujaf-197	178	36	and	and	CCONJ
gujaf-197	178	37	presented	present	VERB
gujaf-197	178	38	by	by	ADP
gujaf-197	178	39	management	management	NOUN
gujaf-197	178	40	.	.	PUNCT
gujaf-197	179	1	the	the	DET
gujaf-197	179	2	theory	theory	NOUN
gujaf-197	179	3	of	of	ADP
gujaf-197	179	4	hegemony	hegemony	NOUN
gujaf-197	179	5	was	be	AUX
gujaf-197	179	6	first	first	ADV
gujaf-197	179	7	introduced	introduce	VERB
gujaf-197	179	8	by	by	ADP
gujaf-197	179	9	gramsci	gramsci	PROPN
gujaf-197	179	10	(	(	PUNCT
gujaf-197	179	11	1937	1937	NUM
gujaf-197	179	12	)	)	PUNCT
gujaf-197	179	13	(	(	PUNCT
gujaf-197	179	14	as	as	SCONJ
gujaf-197	179	15	cited	cite	VERB
gujaf-197	179	16	by	by	ADP
gujaf-197	179	17	alvarado	alvarado	PROPN
gujaf-197	179	18	&	&	CCONJ
gujaf-197	179	19	boyd	boyd	PROPN
gujaf-197	179	20	-	-	PUNCT
gujaf-197	179	21	barrett	barrett	PROPN
gujaf-197	179	22	,	,	PUNCT
gujaf-197	179	23	1992	1992	NUM
gujaf-197	179	24	)	)	PUNCT
gujaf-197	179	25	while	while	SCONJ
gujaf-197	179	26	in	in	ADP
gujaf-197	179	27	jail	jail	NOUN
gujaf-197	179	28	.	.	PUNCT
gujaf-197	180	1	this	this	DET
gujaf-197	180	2	theory	theory	NOUN
gujaf-197	180	3	has	have	VERB
gujaf-197	180	4	two	two	NUM
gujaf-197	180	5	dimensions	dimension	NOUN
gujaf-197	180	6	namely	namely	ADV
gujaf-197	180	7	“	"	PUNCT
gujaf-197	180	8	class	class	NOUN
gujaf-197	180	9	hegemony	hegemony	NOUN
gujaf-197	180	10	”	"	PUNCT
gujaf-197	180	11	and	and	CCONJ
gujaf-197	180	12	“	"	PUNCT
gujaf-197	180	13	managerial	managerial	ADJ
gujaf-197	180	14	hegemony	hegemony	NOUN
gujaf-197	180	15	.	.	PUNCT
gujaf-197	180	16	”	"	PUNCT
gujaf-197	181	1	class	class	NOUN
gujaf-197	181	2	hegemony	hegemony	NOUN
gujaf-197	181	3	explains	explain	VERB
gujaf-197	181	4	that	that	SCONJ
gujaf-197	181	5	directors	director	NOUN
gujaf-197	181	6	view	view	VERB
gujaf-197	181	7	and	and	CCONJ
gujaf-197	181	8	perceive	perceive	VERB
gujaf-197	181	9	themselves	themselves	PRON
gujaf-197	181	10	as	as	ADP
gujaf-197	181	11	an	an	DET
gujaf-197	181	12	elite	elite	ADJ
gujaf-197	181	13	set	set	NOUN
gujaf-197	181	14	of	of	ADP
gujaf-197	181	15	people	people	NOUN
gujaf-197	181	16	at	at	ADP
gujaf-197	181	17	the	the	DET
gujaf-197	181	18	top	top	NOUN
gujaf-197	181	19	of	of	ADP
gujaf-197	181	20	the	the	DET
gujaf-197	181	21	company	company	NOUN
gujaf-197	181	22	and	and	CCONJ
gujaf-197	181	23	they	they	PRON
gujaf-197	181	24	will	will	AUX
gujaf-197	181	25	recruit	recruit	VERB
gujaf-197	181	26	or	or	CCONJ
gujaf-197	181	27	appoint	appoint	VERB
gujaf-197	181	28	other	other	ADJ
gujaf-197	181	29	directors	director	NOUN
gujaf-197	181	30	who	who	PRON
gujaf-197	181	31	are	be	AUX
gujaf-197	181	32	of	of	ADP
gujaf-197	181	33	the	the	DET
gujaf-197	181	34	same	same	ADJ
gujaf-197	181	35	caliber	caliber	NOUN
gujaf-197	181	36	and	and	CCONJ
gujaf-197	181	37	can	can	AUX
gujaf-197	181	38	align	align	VERB
gujaf-197	181	39	with	with	ADP
gujaf-197	181	40	them	they	PRON
gujaf-197	181	41	(	(	PUNCT
gujaf-197	181	42	fahr	fahr	PROPN
gujaf-197	181	43	,	,	PUNCT
gujaf-197	181	44	2010	2010	NUM
gujaf-197	181	45	)	)	PUNCT
gujaf-197	181	46	.	.	PUNCT
gujaf-197	182	1	while	while	SCONJ
gujaf-197	182	2	managerial	managerial	ADJ
gujaf-197	182	3	hegemony	hegemony	NOUN
gujaf-197	182	4	is	be	AUX
gujaf-197	182	5	that	that	SCONJ
gujaf-197	182	6	corporate	corporate	ADJ
gujaf-197	182	7	management	management	NOUN
gujaf-197	182	8	members	member	NOUN
gujaf-197	182	9	run	run	VERB
gujaf-197	182	10	the	the	DET
gujaf-197	182	11	day	day	NOUN
gujaf-197	182	12	-	-	PUNCT
gujaf-197	182	13	to	to	ADP
gujaf-197	182	14	-	-	PUNCT
gujaf-197	182	15	day	day	NOUN
gujaf-197	182	16	operations	operation	NOUN
gujaf-197	182	17	of	of	ADP
gujaf-197	182	18	the	the	DET
gujaf-197	182	19	company	company	NOUN
gujaf-197	182	20	and	and	CCONJ
gujaf-197	182	21	as	as	ADP
gujaf-197	182	22	a	a	DET
gujaf-197	182	23	result	result	NOUN
gujaf-197	182	24	directors	director	NOUN
gujaf-197	182	25	lose	lose	VERB
gujaf-197	182	26	control	control	NOUN
gujaf-197	182	27	to	to	ADP
gujaf-197	182	28	a	a	DET
gujaf-197	182	29	certain	certain	ADJ
gujaf-197	182	30	extent	extent	NOUN
gujaf-197	182	31	.	.	PUNCT
gujaf-197	183	1	this	this	PRON
gujaf-197	183	2	not	not	PART
gujaf-197	183	3	only	only	ADV
gujaf-197	183	4	weakens	weaken	VERB
gujaf-197	183	5	the	the	DET
gujaf-197	183	6	influence	influence	NOUN
gujaf-197	183	7	of	of	ADP
gujaf-197	183	8	the	the	DET
gujaf-197	183	9	directors	director	NOUN
gujaf-197	183	10	,	,	PUNCT
gujaf-197	183	11	but	but	CCONJ
gujaf-197	183	12	also	also	ADV
gujaf-197	183	13	casts	cast	VERB
gujaf-197	183	14	a	a	DET
gujaf-197	183	15	passive	passive	ADJ
gujaf-197	183	16	role	role	NOUN
gujaf-197	183	17	on	on	ADP
gujaf-197	183	18	the	the	DET
gujaf-197	183	19	directors	director	NOUN
gujaf-197	183	20	who	who	PRON
gujaf-197	183	21	become	become	VERB
gujaf-197	183	22	mere	mere	ADJ
gujaf-197	183	23	statutory	statutory	ADJ
gujaf-197	183	24	bodies	body	NOUN
gujaf-197	183	25	,	,	PUNCT
gujaf-197	183	26	(	(	PUNCT
gujaf-197	183	27	okpara	okpara	NOUN
gujaf-197	183	28	2011	2011	NUM
gujaf-197	183	29	)	)	PUNCT
gujaf-197	183	30	.	.	PUNCT
gujaf-197	184	1	in	in	ADP
gujaf-197	184	2	view	view	NOUN
gujaf-197	184	3	of	of	ADP
gujaf-197	184	4	these	these	PRON
gujaf-197	184	5	,	,	PUNCT
gujaf-197	184	6	the	the	DET
gujaf-197	184	7	characteristics	characteristic	NOUN
gujaf-197	184	8	of	of	ADP
gujaf-197	184	9	the	the	DET
gujaf-197	184	10	board	board	NOUN
gujaf-197	184	11	will	will	AUX
gujaf-197	184	12	determine	determine	VERB
gujaf-197	184	13	the	the	DET
gujaf-197	184	14	extent	extent	NOUN
gujaf-197	184	15	to	to	PART
gujaf-197	184	16	which	which	PRON
gujaf-197	184	17	it	it	PRON
gujaf-197	184	18	manage	manage	VERB
gujaf-197	184	19	and	and	CCONJ
gujaf-197	184	20	direct	direct	VERB
gujaf-197	184	21	the	the	DET
gujaf-197	184	22	activities	activity	NOUN
gujaf-197	184	23	of	of	ADP
gujaf-197	184	24	an	an	DET
gujaf-197	184	25	entity	entity	NOUN
gujaf-197	184	26	.	.	PUNCT
gujaf-197	185	1	an	an	DET
gujaf-197	185	2	independent	independent	ADJ
gujaf-197	185	3	board	board	NOUN
gujaf-197	185	4	will	will	AUX
gujaf-197	185	5	tend	tend	VERB
gujaf-197	185	6	to	to	PART
gujaf-197	185	7	direct	direct	VERB
gujaf-197	185	8	the	the	DET
gujaf-197	185	9	affairs	affair	NOUN
gujaf-197	185	10	of	of	ADP
gujaf-197	185	11	the	the	DET
gujaf-197	185	12	firm	firm	NOUN
gujaf-197	185	13	in	in	ADP
gujaf-197	185	14	the	the	DET
gujaf-197	185	15	interest	interest	NOUN
gujaf-197	185	16	of	of	ADP
gujaf-197	185	17	the	the	DET
gujaf-197	185	18	shareholders	shareholder	NOUN
gujaf-197	185	19	.	.	PUNCT
gujaf-197	186	1	a	a	DET
gujaf-197	186	2	well	well	ADV
gujaf-197	186	3	-	-	PUNCT
gujaf-197	186	4	informed	inform	VERB
gujaf-197	186	5	board	board	NOUN
gujaf-197	186	6	that	that	PRON
gujaf-197	186	7	is	be	AUX
gujaf-197	186	8	independent	independent	ADJ
gujaf-197	186	9	could	could	AUX
gujaf-197	186	10	serve	serve	VERB
gujaf-197	186	11	as	as	ADP
gujaf-197	186	12	“	"	PUNCT
gujaf-197	186	13	managerial	managerial	ADJ
gujaf-197	186	14	hegemon	hegemon	NOUN
gujaf-197	186	15	”	"	PUNCT
gujaf-197	186	16	that	that	PRON
gujaf-197	186	17	tend	tend	VERB
gujaf-197	186	18	to	to	PART
gujaf-197	186	19	act	act	VERB
gujaf-197	186	20	collectively	collectively	ADV
gujaf-197	186	21	since	since	SCONJ
gujaf-197	186	22	most	most	ADJ
gujaf-197	186	23	decisions	decision	NOUN
gujaf-197	186	24	are	be	AUX
gujaf-197	186	25	based	base	VERB
gujaf-197	186	26	on	on	ADP
gujaf-197	186	27	votes	vote	NOUN
gujaf-197	186	28	.	.	PUNCT
gujaf-197	187	1	however	however	ADV
gujaf-197	187	2	,	,	PUNCT
gujaf-197	187	3	board	board	NOUN
gujaf-197	187	4	diligence	diligence	NOUN
gujaf-197	187	5	(	(	PUNCT
gujaf-197	187	6	meetings	meeting	NOUN
gujaf-197	187	7	)	)	PUNCT
gujaf-197	187	8	could	could	AUX
gujaf-197	187	9	affect	affect	VERB
gujaf-197	187	10	the	the	DET
gujaf-197	187	11	level	level	NOUN
gujaf-197	187	12	of	of	ADP
gujaf-197	187	13	independence	independence	NOUN
gujaf-197	187	14	of	of	ADP
gujaf-197	187	15	the	the	DET
gujaf-197	187	16	board	board	NOUN
gujaf-197	187	17	.	.	PUNCT
gujaf-197	188	1	sometime	sometime	ADV
gujaf-197	188	2	attendance	attendance	NOUN
gujaf-197	188	3	by	by	ADP
gujaf-197	188	4	independent	independent	ADJ
gujaf-197	188	5	directors	director	NOUN
gujaf-197	188	6	is	be	AUX
gujaf-197	188	7	not	not	PART
gujaf-197	188	8	consistent	consistent	ADJ
gujaf-197	188	9	.	.	PUNCT
gujaf-197	189	1	this	this	PRON
gujaf-197	189	2	could	could	AUX
gujaf-197	189	3	reduce	reduce	VERB
gujaf-197	189	4	its	its	PRON
gujaf-197	189	5	independence	independence	NOUN
gujaf-197	189	6	thus	thus	ADV
gujaf-197	189	7	,	,	PUNCT
gujaf-197	189	8	create	create	VERB
gujaf-197	189	9	room	room	NOUN
gujaf-197	189	10	for	for	SCONJ
gujaf-197	189	11	the	the	DET
gujaf-197	189	12	management	management	NOUN
gujaf-197	189	13	to	to	PART
gujaf-197	189	14	act	act	VERB
gujaf-197	189	15	in	in	ADP
gujaf-197	189	16	their	their	PRON
gujaf-197	189	17	best	good	ADJ
gujaf-197	189	18	interest	interest	NOUN
gujaf-197	189	19	.	.	PUNCT
gujaf-197	190	1	it	it	PRON
gujaf-197	190	2	is	be	AUX
gujaf-197	190	3	therefore	therefore	ADV
gujaf-197	190	4	important	important	ADJ
gujaf-197	190	5	that	that	SCONJ
gujaf-197	190	6	the	the	DET
gujaf-197	190	7	board	board	NOUN
gujaf-197	190	8	meet	meet	VERB
gujaf-197	190	9	regularly	regularly	ADV
gujaf-197	190	10	and	and	CCONJ
gujaf-197	190	11	deliberate	deliberate	ADJ
gujaf-197	190	12	on	on	ADP
gujaf-197	190	13	issues	issue	NOUN
gujaf-197	190	14	that	that	PRON
gujaf-197	190	15	affect	affect	VERB
gujaf-197	190	16	the	the	DET
gujaf-197	190	17	shortand	shortand	NOUN
gujaf-197	190	18	long	long	ADJ
gujaf-197	190	19	-	-	PUNCT
gujaf-197	190	20	term	term	NOUN
gujaf-197	190	21	survival	survival	NOUN
gujaf-197	190	22	of	of	ADP
gujaf-197	190	23	the	the	DET
gujaf-197	190	24	firm	firm	NOUN
gujaf-197	190	25	.	.	PUNCT
gujaf-197	191	1	this	this	PRON
gujaf-197	191	2	can	can	AUX
gujaf-197	191	3	only	only	ADV
gujaf-197	191	4	be	be	AUX
gujaf-197	191	5	achieved	achieve	VERB
gujaf-197	191	6	where	where	SCONJ
gujaf-197	191	7	there	there	PRON
gujaf-197	191	8	is	be	VERB
gujaf-197	191	9	no	no	DET
gujaf-197	191	10	class	class	NOUN
gujaf-197	191	11	hegemony	hegemony	NOUN
gujaf-197	191	12	.	.	PUNCT
gujaf-197	192	1	again	again	ADV
gujaf-197	192	2	,	,	PUNCT
gujaf-197	192	3	given	give	VERB
gujaf-197	192	4	the	the	DET
gujaf-197	192	5	size	size	NOUN
gujaf-197	192	6	,	,	PUNCT
gujaf-197	192	7	composition	composition	NOUN
gujaf-197	192	8	and	and	CCONJ
gujaf-197	192	9	diversity	diversity	NOUN
gujaf-197	192	10	of	of	ADP
gujaf-197	192	11	the	the	DET
gujaf-197	192	12	board	board	NOUN
gujaf-197	192	13	,	,	PUNCT
gujaf-197	192	14	the	the	DET
gujaf-197	192	15	management	management	NOUN
gujaf-197	192	16	and	and	CCONJ
gujaf-197	192	17	shareholder	shareholder	NOUN
gujaf-197	192	18	representatives	representative	NOUN
gujaf-197	192	19	must	must	AUX
gujaf-197	192	20	promote	promote	VERB
gujaf-197	192	21	good	good	ADJ
gujaf-197	192	22	corporate	corporate	ADJ
gujaf-197	192	23	governance	governance	NOUN
gujaf-197	192	24	at	at	ADP
gujaf-197	192	25	all	all	DET
gujaf-197	192	26	times	time	NOUN
gujaf-197	192	27	.	.	PUNCT
gujaf-197	193	1	the	the	DET
gujaf-197	193	2	adopting	adopting	NOUN
gujaf-197	193	3	and	and	CCONJ
gujaf-197	193	4	implementation	implementation	NOUN
gujaf-197	193	5	of	of	ADP
gujaf-197	193	6	the	the	DET
gujaf-197	193	7	corporate	corporate	ADJ
gujaf-197	193	8	governance	governance	NOUN
gujaf-197	193	9	code	code	NOUN
gujaf-197	193	10	will	will	AUX
gujaf-197	193	11	ensure	ensure	VERB
gujaf-197	193	12	that	that	SCONJ
gujaf-197	193	13	class	class	NOUN
gujaf-197	193	14	hegemony	hegemony	NOUN
gujaf-197	193	15	is	be	AUX
gujaf-197	193	16	eliminated	eliminate	VERB
gujaf-197	193	17	thus	thus	ADV
gujaf-197	193	18	,	,	PUNCT
gujaf-197	193	19	allowing	allow	VERB
gujaf-197	193	20	for	for	ADP
gujaf-197	193	21	managerial	managerial	ADJ
gujaf-197	193	22	hegemony	hegemony	NOUN
gujaf-197	193	23	which	which	PRON
gujaf-197	193	24	will	will	AUX
gujaf-197	193	25	gusau	gusau	DET
gujaf-197	193	26	journal	journal	PROPN
gujaf-197	193	27	of	of	ADP
gujaf-197	193	28	accounting	accounting	NOUN
gujaf-197	193	29	and	and	CCONJ
gujaf-197	193	30	finance	finance	NOUN
gujaf-197	193	31	,	,	PUNCT
gujaf-197	193	32	vol	vol	NOUN
gujaf-197	193	33	.	.	PROPN
gujaf-197	193	34	4	4	NUM
gujaf-197	193	35	,	,	PUNCT
gujaf-197	193	36	issue	issue	NOUN
gujaf-197	193	37	1	1	NUM
gujaf-197	193	38	,	,	PUNCT
gujaf-197	193	39	april	april	PROPN
gujaf-197	193	40	,	,	PUNCT
gujaf-197	193	41	2023	2023	NUM
gujaf-197	193	42	8	8	NUM
gujaf-197	193	43	ensure	ensure	VERB
gujaf-197	193	44	that	that	SCONJ
gujaf-197	193	45	the	the	DET
gujaf-197	193	46	management	management	NOUN
gujaf-197	193	47	and	and	CCONJ
gujaf-197	193	48	other	other	ADJ
gujaf-197	193	49	directors	director	NOUN
gujaf-197	193	50	work	work	VERB
gujaf-197	193	51	together	together	ADV
gujaf-197	193	52	toward	toward	ADP
gujaf-197	193	53	maximizing	maximize	VERB
gujaf-197	193	54	shareholders	shareholder	NOUN
gujaf-197	193	55	’	'	PUNCT
gujaf-197	193	56	wealth	wealth	NOUN
gujaf-197	193	57	.	.	PUNCT
gujaf-197	194	1	however	however	ADV
gujaf-197	194	2	,	,	PUNCT
gujaf-197	194	3	shareholders	shareholder	NOUN
gujaf-197	194	4	must	must	AUX
gujaf-197	194	5	be	be	AUX
gujaf-197	194	6	aware	aware	ADJ
gujaf-197	194	7	of	of	ADP
gujaf-197	194	8	the	the	DET
gujaf-197	194	9	tendencies	tendency	NOUN
gujaf-197	194	10	for	for	SCONJ
gujaf-197	194	11	directors	director	NOUN
gujaf-197	194	12	to	to	PART
gujaf-197	194	13	act	act	VERB
gujaf-197	194	14	in	in	ADP
gujaf-197	194	15	their	their	PRON
gujaf-197	194	16	own	own	ADJ
gujaf-197	194	17	self	self	NOUN
gujaf-197	194	18	-	-	PUNCT
gujaf-197	194	19	interest	interest	NOUN
gujaf-197	194	20	which	which	PRON
gujaf-197	194	21	earnings	earning	NOUN
gujaf-197	194	22	management	management	NOUN
gujaf-197	194	23	is	be	AUX
gujaf-197	194	24	one	one	NUM
gujaf-197	194	25	of	of	ADP
gujaf-197	194	26	the	the	DET
gujaf-197	194	27	means	mean	NOUN
gujaf-197	194	28	to	to	ADP
gujaf-197	194	29	achieving	achieve	VERB
gujaf-197	194	30	that	that	PRON
gujaf-197	194	31	.	.	PUNCT
gujaf-197	195	1	thus	thus	ADV
gujaf-197	195	2	,	,	PUNCT
gujaf-197	195	3	the	the	DET
gujaf-197	195	4	characteristics	characteristic	NOUN
gujaf-197	195	5	of	of	ADP
gujaf-197	195	6	the	the	DET
gujaf-197	195	7	board	board	NOUN
gujaf-197	195	8	should	should	AUX
gujaf-197	195	9	be	be	AUX
gujaf-197	195	10	evaluated	evaluate	VERB
gujaf-197	195	11	to	to	PART
gujaf-197	195	12	ensure	ensure	VERB
gujaf-197	195	13	compliance	compliance	NOUN
gujaf-197	195	14	with	with	ADP
gujaf-197	195	15	good	good	ADJ
gujaf-197	195	16	corporate	corporate	ADJ
gujaf-197	195	17	practice	practice	NOUN
gujaf-197	195	18	.	.	PUNCT
gujaf-197	196	1	in	in	ADP
gujaf-197	196	2	addition	addition	NOUN
gujaf-197	196	3	,	,	PUNCT
gujaf-197	196	4	the	the	DET
gujaf-197	196	5	appointment	appointment	NOUN
gujaf-197	196	6	of	of	ADP
gujaf-197	196	7	auditors	auditor	NOUN
gujaf-197	196	8	by	by	ADP
gujaf-197	196	9	the	the	DET
gujaf-197	196	10	shareholders	shareholder	NOUN
gujaf-197	196	11	when	when	SCONJ
gujaf-197	196	12	done	do	VERB
gujaf-197	196	13	properly	properly	ADV
gujaf-197	196	14	,	,	PUNCT
gujaf-197	196	15	could	could	AUX
gujaf-197	196	16	reduce	reduce	VERB
gujaf-197	196	17	management	management	NOUN
gujaf-197	196	18	opportunistic	opportunistic	ADJ
gujaf-197	196	19	tendences	tendence	NOUN
gujaf-197	196	20	.	.	PUNCT
gujaf-197	197	1	hence	hence	ADV
gujaf-197	197	2	the	the	DET
gujaf-197	197	3	theory	theory	NOUN
gujaf-197	197	4	of	of	ADP
gujaf-197	197	5	managerial	managerial	ADJ
gujaf-197	197	6	hegemony	hegemony	NOUN
gujaf-197	197	7	underpins	underpin	VERB
gujaf-197	197	8	this	this	DET
gujaf-197	197	9	study	study	NOUN
gujaf-197	197	10	.	.	PUNCT
gujaf-197	198	1	3	3	X
gujaf-197	198	2	.	.	X
gujaf-197	198	3	methodology	methodology	NOUN
gujaf-197	198	4	and	and	CCONJ
gujaf-197	198	5	model	model	NOUN
gujaf-197	198	6	specification	specification	NOUN
gujaf-197	198	7	this	this	DET
gujaf-197	198	8	study	study	NOUN
gujaf-197	198	9	employed	employ	VERB
gujaf-197	198	10	correlational	correlational	ADJ
gujaf-197	198	11	and	and	CCONJ
gujaf-197	198	12	ex	ex	ADJ
gujaf-197	198	13	-	-	ADJ
gujaf-197	198	14	post	post	ADJ
gujaf-197	198	15	facto	facto	X
gujaf-197	198	16	research	research	NOUN
gujaf-197	198	17	designs	design	NOUN
gujaf-197	198	18	.	.	PUNCT
gujaf-197	199	1	the	the	DET
gujaf-197	199	2	combination	combination	NOUN
gujaf-197	199	3	of	of	ADP
gujaf-197	199	4	these	these	DET
gujaf-197	199	5	research	research	NOUN
gujaf-197	199	6	designs	design	NOUN
gujaf-197	199	7	is	be	AUX
gujaf-197	199	8	necessary	necessary	ADJ
gujaf-197	199	9	in	in	ADP
gujaf-197	199	10	describing	describing	NOUN
gujaf-197	199	11	and	and	CCONJ
gujaf-197	199	12	analysis	analysis	NOUN
gujaf-197	199	13	historical	historical	ADJ
gujaf-197	199	14	data	datum	NOUN
gujaf-197	199	15	extracted	extract	VERB
gujaf-197	199	16	from	from	ADP
gujaf-197	199	17	annual	annual	ADJ
gujaf-197	199	18	report	report	NOUN
gujaf-197	199	19	and	and	CCONJ
gujaf-197	199	20	accounts	account	VERB
gujaf-197	199	21	with	with	ADP
gujaf-197	199	22	a	a	DET
gujaf-197	199	23	view	view	NOUN
gujaf-197	199	24	to	to	ADP
gujaf-197	199	25	making	make	VERB
gujaf-197	199	26	inferences	inference	NOUN
gujaf-197	199	27	relating	relate	VERB
gujaf-197	199	28	to	to	ADP
gujaf-197	199	29	board	board	NOUN
gujaf-197	199	30	characteristics	characteristic	NOUN
gujaf-197	199	31	and	and	CCONJ
gujaf-197	199	32	earnings	earning	NOUN
gujaf-197	199	33	management	management	NOUN
gujaf-197	199	34	.	.	PUNCT
gujaf-197	200	1	the	the	DET
gujaf-197	200	2	data	datum	NOUN
gujaf-197	200	3	for	for	ADP
gujaf-197	200	4	this	this	DET
gujaf-197	200	5	study	study	NOUN
gujaf-197	200	6	were	be	AUX
gujaf-197	200	7	obtained	obtain	VERB
gujaf-197	200	8	mainly	mainly	ADV
gujaf-197	200	9	from	from	ADP
gujaf-197	200	10	secondary	secondary	ADJ
gujaf-197	200	11	sources	source	NOUN
gujaf-197	200	12	which	which	PRON
gujaf-197	200	13	were	be	AUX
gujaf-197	200	14	extracted	extract	VERB
gujaf-197	200	15	from	from	ADP
gujaf-197	200	16	the	the	DET
gujaf-197	200	17	audited	audit	VERB
gujaf-197	200	18	annual	annual	ADJ
gujaf-197	200	19	reports	report	NOUN
gujaf-197	200	20	and	and	CCONJ
gujaf-197	200	21	accounts	account	NOUN
gujaf-197	200	22	of	of	ADP
gujaf-197	200	23	listed	list	VERB
gujaf-197	200	24	consumer	consumer	NOUN
gujaf-197	200	25	goods	good	NOUN
gujaf-197	200	26	firms	firm	NOUN
gujaf-197	200	27	on	on	ADP
gujaf-197	200	28	the	the	DET
gujaf-197	200	29	nigerian	nigerian	ADJ
gujaf-197	200	30	stock	stock	NOUN
gujaf-197	200	31	exchange	exchange	PROPN
gujaf-197	200	32	(	(	PUNCT
gujaf-197	200	33	nse	nse	NOUN
gujaf-197	200	34	)	)	PUNCT
gujaf-197	200	35	from	from	ADP
gujaf-197	200	36	2011	2011	NUM
gujaf-197	200	37	to	to	ADP
gujaf-197	200	38	2020	2020	NUM
gujaf-197	200	39	.	.	PUNCT
gujaf-197	201	1	the	the	DET
gujaf-197	201	2	population	population	NOUN
gujaf-197	201	3	of	of	ADP
gujaf-197	201	4	the	the	DET
gujaf-197	201	5	study	study	NOUN
gujaf-197	201	6	consist	consist	VERB
gujaf-197	201	7	of	of	ADP
gujaf-197	201	8	all	all	DET
gujaf-197	201	9	the	the	DET
gujaf-197	201	10	twenty	twenty	NUM
gujaf-197	201	11	listed	list	VERB
gujaf-197	201	12	consumer	consumer	NOUN
gujaf-197	201	13	goods	good	NOUN
gujaf-197	201	14	firms	firm	NOUN
gujaf-197	201	15	on	on	ADP
gujaf-197	201	16	the	the	DET
gujaf-197	201	17	nigerian	nigerian	ADJ
gujaf-197	201	18	stock	stock	NOUN
gujaf-197	201	19	exchange	exchange	PROPN
gujaf-197	201	20	as	as	ADP
gujaf-197	201	21	at	at	ADP
gujaf-197	201	22	31st	31st	PROPN
gujaf-197	201	23	december	december	PROPN
gujaf-197	201	24	,	,	PUNCT
gujaf-197	201	25	2020	2020	NUM
gujaf-197	201	26	.	.	PUNCT
gujaf-197	202	1	using	use	VERB
gujaf-197	202	2	census	census	NOUN
gujaf-197	202	3	approach	approach	NOUN
gujaf-197	202	4	,	,	PUNCT
gujaf-197	202	5	sixteen	sixteen	NUM
gujaf-197	202	6	listed	list	VERB
gujaf-197	202	7	consumer	consumer	NOUN
gujaf-197	202	8	goods	good	NOUN
gujaf-197	202	9	firms	firm	NOUN
gujaf-197	202	10	were	be	AUX
gujaf-197	202	11	selected	select	VERB
gujaf-197	202	12	as	as	ADP
gujaf-197	202	13	sample	sample	NOUN
gujaf-197	202	14	given	give	VERB
gujaf-197	202	15	the	the	DET
gujaf-197	202	16	availability	availability	NOUN
gujaf-197	202	17	of	of	ADP
gujaf-197	202	18	their	their	PRON
gujaf-197	202	19	annual	annual	ADJ
gujaf-197	202	20	reports	report	NOUN
gujaf-197	202	21	and	and	CCONJ
gujaf-197	202	22	accounts	account	NOUN
gujaf-197	202	23	needed	need	VERB
gujaf-197	202	24	for	for	ADP
gujaf-197	202	25	the	the	DET
gujaf-197	202	26	extraction	extraction	NOUN
gujaf-197	202	27	of	of	ADP
gujaf-197	202	28	the	the	DET
gujaf-197	202	29	data	datum	NOUN
gujaf-197	202	30	.	.	PUNCT
gujaf-197	203	1	in	in	ADP
gujaf-197	203	2	analyzing	analyze	VERB
gujaf-197	203	3	the	the	DET
gujaf-197	203	4	data	datum	NOUN
gujaf-197	203	5	for	for	ADP
gujaf-197	203	6	this	this	DET
gujaf-197	203	7	study	study	NOUN
gujaf-197	203	8	,	,	PUNCT
gujaf-197	203	9	a	a	DET
gujaf-197	203	10	multiple	multiple	ADJ
gujaf-197	203	11	regression	regression	NOUN
gujaf-197	203	12	technique	technique	NOUN
gujaf-197	203	13	,	,	PUNCT
gujaf-197	203	14	correlation	correlation	NOUN
gujaf-197	203	15	and	and	CCONJ
gujaf-197	203	16	descriptive	descriptive	ADJ
gujaf-197	203	17	statistics	statistic	NOUN
gujaf-197	203	18	were	be	AUX
gujaf-197	203	19	used	use	VERB
gujaf-197	203	20	.	.	PUNCT
gujaf-197	204	1	the	the	DET
gujaf-197	204	2	variables	variable	NOUN
gujaf-197	204	3	of	of	ADP
gujaf-197	204	4	the	the	DET
gujaf-197	204	5	study	study	NOUN
gujaf-197	204	6	consist	consist	NOUN
gujaf-197	204	7	of	of	ADP
gujaf-197	204	8	dependent	dependent	ADJ
gujaf-197	204	9	variable	variable	NOUN
gujaf-197	204	10	which	which	PRON
gujaf-197	204	11	is	be	AUX
gujaf-197	204	12	earnings	earning	NOUN
gujaf-197	204	13	management	management	NOUN
gujaf-197	204	14	measured	measure	VERB
gujaf-197	204	15	by	by	ADP
gujaf-197	204	16	discretionary	discretionary	ADJ
gujaf-197	204	17	accruals	accrual	NOUN
gujaf-197	204	18	using	use	VERB
gujaf-197	204	19	the	the	DET
gujaf-197	204	20	modified	modify	VERB
gujaf-197	204	21	jones	jones	PROPN
gujaf-197	204	22	model	model	PROPN
gujaf-197	204	23	by	by	ADP
gujaf-197	204	24	dechow	dechow	PROPN
gujaf-197	204	25	et	et	PROPN
gujaf-197	204	26	al	al	PROPN
gujaf-197	204	27	.	.	PROPN
gujaf-197	205	1	(	(	PUNCT
gujaf-197	205	2	1995	1995	NUM
gujaf-197	205	3	)	)	PUNCT
gujaf-197	205	4	.	.	PUNCT
gujaf-197	206	1	the	the	DET
gujaf-197	206	2	independent	independent	ADJ
gujaf-197	206	3	variables	variables	PROPN
gujaf-197	206	4	board	board	PROPN
gujaf-197	206	5	characteristics	characteristic	NOUN
gujaf-197	206	6	were	be	AUX
gujaf-197	206	7	proxied	proxie	VERB
gujaf-197	206	8	by	by	ADP
gujaf-197	206	9	board	board	NOUN
gujaf-197	206	10	independence	independence	NOUN
gujaf-197	206	11	,	,	PUNCT
gujaf-197	206	12	board	board	NOUN
gujaf-197	206	13	meetings	meeting	NOUN
gujaf-197	206	14	,	,	PUNCT
gujaf-197	206	15	board	board	NOUN
gujaf-197	206	16	gender	gender	NOUN
gujaf-197	206	17	diversity	diversity	NOUN
gujaf-197	206	18	and	and	CCONJ
gujaf-197	206	19	board	board	NOUN
gujaf-197	206	20	expertise	expertise	NOUN
gujaf-197	206	21	.	.	PUNCT
gujaf-197	207	1	this	this	PRON
gujaf-197	207	2	is	be	AUX
gujaf-197	207	3	shown	show	VERB
gujaf-197	207	4	in	in	ADP
gujaf-197	207	5	table	table	NOUN
gujaf-197	207	6	3.1	3.1	NUM
gujaf-197	207	7	,	,	PUNCT
gujaf-197	207	8	which	which	PRON
gujaf-197	207	9	contains	contain	VERB
gujaf-197	207	10	each	each	DET
gujaf-197	207	11	variable	variable	NOUN
gujaf-197	207	12	with	with	ADP
gujaf-197	207	13	their	their	PRON
gujaf-197	207	14	respective	respective	ADJ
gujaf-197	207	15	definitions	definition	NOUN
gujaf-197	207	16	.	.	PUNCT
gujaf-197	208	1	tait	tait	PROPN
gujaf-197	208	2	=	=	PROPN
gujaf-197	208	3	niit	niit	PROPN
gujaf-197	208	4	−	−	PROPN
gujaf-197	208	5	cfoit	cfoit	PROPN
gujaf-197	208	6	---------------------------------------------------------------------------(1	---------------------------------------------------------------------------(1	PROPN
gujaf-197	208	7	)	)	PUNCT
gujaf-197	208	8	tait	tait	PROPN
gujaf-197	208	9	ait−1	ait−1	PROPN
gujaf-197	208	10	=	=	PUNCT
gujaf-197	208	11	β0	β0	PROPN
gujaf-197	208	12	+	+	CCONJ
gujaf-197	208	13	β1	β1	PROPN
gujaf-197	208	14	(	(	PUNCT
gujaf-197	208	15	1	1	NUM
gujaf-197	208	16	ait−1	ait−1	PROPN
gujaf-197	208	17	)	)	PUNCT
gujaf-197	209	1	+	+	CCONJ
gujaf-197	209	2	β2	β2	NOUN
gujaf-197	209	3	(	(	PUNCT
gujaf-197	209	4	δrevit−	δrevit−	NOUN
gujaf-197	209	5	δrecit	δrecit	NOUN
gujaf-197	209	6	ait−1	ait−1	PROPN
gujaf-197	209	7	)	)	PUNCT
gujaf-197	210	1	+	+	CCONJ
gujaf-197	210	2	β3	β3	ADJ
gujaf-197	210	3	(	(	PUNCT
gujaf-197	210	4	ppeit	ppeit	NOUN
gujaf-197	210	5	ait−1	ait−1	PROPN
gujaf-197	210	6	)	)	PUNCT
gujaf-197	211	1	+	+	CCONJ
gujaf-197	211	2	µit----------------------(2	µit----------------------(2	ADJ
gujaf-197	211	3	)	)	PUNCT
gujaf-197	211	4	ndait	ndait	NOUN
gujaf-197	211	5	=	=	PROPN
gujaf-197	211	6	β0	β0	PROPN
gujaf-197	212	1	+	+	CCONJ
gujaf-197	212	2	β1	β1	PROPN
gujaf-197	212	3	(	(	PUNCT
gujaf-197	212	4	1	1	NUM
gujaf-197	212	5	ait−1	ait−1	PROPN
gujaf-197	212	6	)	)	PUNCT
gujaf-197	213	1	+	+	CCONJ
gujaf-197	213	2	β2	β2	NOUN
gujaf-197	213	3	(	(	PUNCT
gujaf-197	213	4	δrevit−	δrevit−	NOUN
gujaf-197	213	5	δrecit	δrecit	NOUN
gujaf-197	213	6	ait−1	ait−1	PROPN
gujaf-197	213	7	)	)	PUNCT
gujaf-197	214	1	+	+	CCONJ
gujaf-197	214	2	β3	β3	ADJ
gujaf-197	214	3	(	(	PUNCT
gujaf-197	214	4	ppeit	ppeit	NOUN
gujaf-197	214	5	ait−1	ait−1	PROPN
gujaf-197	214	6	)	)	PUNCT
gujaf-197	215	1	+	+	CCONJ
gujaf-197	215	2	µit	µit	PROPN
gujaf-197	215	3	-------------------(3	-------------------(3	PROPN
gujaf-197	215	4	)	)	PUNCT
gujaf-197	215	5	daccit	daccit	NOUN
gujaf-197	215	6	=	=	PROPN
gujaf-197	215	7	tait	tait	PROPN
gujaf-197	215	8	ait−1	ait−1	PROPN
gujaf-197	216	1	−	−	PROPN
gujaf-197	216	2	𝑁𝐷𝐴it	𝑁𝐷𝐴it	PROPN
gujaf-197	216	3	=	=	SYM
gujaf-197	216	4	µit--------------------------------------------------------------(4	µit--------------------------------------------------------------(4	NUM
gujaf-197	216	5	)	)	PUNCT
gujaf-197	216	6	daccit	daccit	NOUN
gujaf-197	216	7	=	=	NOUN
gujaf-197	216	8	β0	β0	PROPN
gujaf-197	217	1	+	+	CCONJ
gujaf-197	217	2	β1bdindit	β1bdindit	NOUN
gujaf-197	217	3	+	+	CCONJ
gujaf-197	217	4	β2bdmtgit	β2bdmtgit	ADJ
gujaf-197	217	5	+	+	CCONJ
gujaf-197	217	6	β3bdgdtit	β3bdgdtit	NOUN
gujaf-197	217	7	+	+	CCONJ
gujaf-197	217	8	β4bdexpit	β4bdexpit	PROPN
gujaf-197	217	9	+	+	CCONJ
gujaf-197	217	10	µit------(5	µit------(5	ADJ
gujaf-197	217	11	)	)	PUNCT
gujaf-197	217	12	gusau	gusau	ADJ
gujaf-197	217	13	journal	journal	NOUN
gujaf-197	217	14	of	of	ADP
gujaf-197	217	15	accounting	accounting	NOUN
gujaf-197	217	16	and	and	CCONJ
gujaf-197	217	17	finance	finance	NOUN
gujaf-197	217	18	,	,	PUNCT
gujaf-197	217	19	vol	vol	NOUN
gujaf-197	217	20	.	.	PROPN
gujaf-197	217	21	4	4	NUM
gujaf-197	217	22	,	,	PUNCT
gujaf-197	217	23	issue	issue	NOUN
gujaf-197	217	24	1	1	NUM
gujaf-197	217	25	,	,	PUNCT
gujaf-197	217	26	april	april	PROPN
gujaf-197	217	27	,	,	PUNCT
gujaf-197	217	28	2023	2023	NUM
gujaf-197	217	29	9	9	NUM
gujaf-197	217	30	where	where	SCONJ
gujaf-197	217	31	:	:	PUNCT
gujaf-197	217	32	tait	tait	X
gujaf-197	217	33	=	=	PUNCT
gujaf-197	217	34	total	total	ADJ
gujaf-197	217	35	accruals	accrual	NOUN
gujaf-197	217	36	of	of	ADP
gujaf-197	217	37	firm	firm	ADJ
gujaf-197	217	38	i	i	PRON
gujaf-197	217	39	in	in	ADP
gujaf-197	217	40	year	year	NOUN
gujaf-197	217	41	t	t	PROPN
gujaf-197	217	42	,	,	PUNCT
gujaf-197	217	43	ndait	ndait	NOUN
gujaf-197	217	44	=	=	PUNCT
gujaf-197	217	45	non	non	ADJ
gujaf-197	217	46	-	-	ADJ
gujaf-197	217	47	discretionary	discretionary	ADJ
gujaf-197	217	48	accruals	accrual	NOUN
gujaf-197	217	49	of	of	ADP
gujaf-197	217	50	firm	firm	ADJ
gujaf-197	217	51	i	i	PRON
gujaf-197	217	52	in	in	ADP
gujaf-197	217	53	year	year	PROPN
gujaf-197	217	54	t	t	PROPN
gujaf-197	217	55	,	,	PUNCT
gujaf-197	217	56	ait−1	ait−1	PROPN
gujaf-197	217	57	=	=	PUNCT
gujaf-197	217	58	total	total	ADJ
gujaf-197	217	59	assets	asset	NOUN
gujaf-197	217	60	of	of	ADP
gujaf-197	217	61	firm	firm	ADJ
gujaf-197	217	62	i	i	PROPN
gujaf-197	217	63	in	in	ADP
gujaf-197	217	64	year	year	NOUN
gujaf-197	217	65	t-1	t-1	PROPN
gujaf-197	217	66	,	,	PUNCT
gujaf-197	217	67	δrevit	δrevit	NOUN
gujaf-197	217	68	=	=	PUNCT
gujaf-197	217	69	change	change	NOUN
gujaf-197	217	70	in	in	ADP
gujaf-197	217	71	revenue	revenue	NOUN
gujaf-197	217	72	of	of	ADP
gujaf-197	217	73	firm	firm	ADJ
gujaf-197	217	74	i	i	PRON
gujaf-197	217	75	in	in	ADP
gujaf-197	217	76	year	year	NOUN
gujaf-197	217	77	t	t	PROPN
gujaf-197	217	78	,	,	PUNCT
gujaf-197	217	79	δrecit	δrecit	NOUN
gujaf-197	217	80	=	=	SYM
gujaf-197	217	81	change	change	NOUN
gujaf-197	217	82	in	in	ADP
gujaf-197	217	83	receivables	receivables	NOUN
gujaf-197	217	84	of	of	ADP
gujaf-197	217	85	firm	firm	ADJ
gujaf-197	217	86	i	i	PRON
gujaf-197	217	87	in	in	ADP
gujaf-197	217	88	year	year	PROPN
gujaf-197	217	89	t	t	PROPN
gujaf-197	217	90	,	,	PUNCT
gujaf-197	217	91	ppeit	ppeit	NOUN
gujaf-197	217	92	=	=	PUNCT
gujaf-197	217	93	gross	gross	ADJ
gujaf-197	217	94	property	property	NOUN
gujaf-197	217	95	,	,	PUNCT
gujaf-197	217	96	plant	plant	NOUN
gujaf-197	217	97	and	and	CCONJ
gujaf-197	217	98	equipment	equipment	NOUN
gujaf-197	217	99	of	of	ADP
gujaf-197	217	100	firm	firm	ADJ
gujaf-197	217	101	i	i	PRON
gujaf-197	217	102	in	in	ADP
gujaf-197	217	103	year	year	NOUN
gujaf-197	217	104	t	t	PROPN
gujaf-197	217	105	,	,	PUNCT
gujaf-197	217	106	daccit	daccit	ADJ
gujaf-197	217	107	=	=	PUNCT
gujaf-197	217	108	discretionary	discretionary	ADJ
gujaf-197	217	109	accruals	accrual	NOUN
gujaf-197	217	110	of	of	ADP
gujaf-197	217	111	firm	firm	ADJ
gujaf-197	217	112	i	i	PRON
gujaf-197	217	113	in	in	ADP
gujaf-197	217	114	year	year	PROPN
gujaf-197	217	115	t	t	PROPN
gujaf-197	217	116	,	,	PUNCT
gujaf-197	217	117	µit	µit	NOUN
gujaf-197	217	118	=	=	SYM
gujaf-197	217	119	residuals	residual	NOUN
gujaf-197	217	120	of	of	ADP
gujaf-197	217	121	firm	firm	ADJ
gujaf-197	217	122	i	i	PRON
gujaf-197	217	123	in	in	ADP
gujaf-197	217	124	year	year	NOUN
gujaf-197	217	125	t	t	PROPN
gujaf-197	217	126	,	,	PUNCT
gujaf-197	217	127	β0	β0	NOUN
gujaf-197	217	128	=	=	SYM
gujaf-197	217	129	firm	firm	ADJ
gujaf-197	217	130	specific	specific	ADJ
gujaf-197	217	131	parameters	parameter	NOUN
gujaf-197	217	132	calculated	calculate	VERB
gujaf-197	217	133	by	by	ADP
gujaf-197	217	134	the	the	DET
gujaf-197	217	135	ols	ols	PROPN
gujaf-197	217	136	regression	regression	PROPN
gujaf-197	217	137	model	model	NOUN
gujaf-197	217	138	,	,	PUNCT
gujaf-197	217	139	niit	niit	PROPN
gujaf-197	217	140	=	=	SYM
gujaf-197	217	141	net	net	NOUN
gujaf-197	217	142	profit	profit	NOUN
gujaf-197	217	143	after	after	ADP
gujaf-197	217	144	tax	tax	NOUN
gujaf-197	217	145	of	of	ADP
gujaf-197	217	146	firm	firm	NOUN
gujaf-197	217	147	i	i	PRON
gujaf-197	217	148	in	in	ADP
gujaf-197	217	149	year	year	PROPN
gujaf-197	217	150	t	t	PROPN
gujaf-197	217	151	,	,	PUNCT
gujaf-197	217	152	cfoit=	cfoit=	VERB
gujaf-197	217	153	cash	cash	NOUN
gujaf-197	217	154	flow	flow	NOUN
gujaf-197	217	155	from	from	ADP
gujaf-197	217	156	operation	operation	NOUN
gujaf-197	217	157	of	of	ADP
gujaf-197	217	158	firm	firm	ADJ
gujaf-197	217	159	i	i	PRON
gujaf-197	217	160	in	in	ADP
gujaf-197	217	161	year	year	NOUN
gujaf-197	217	162	t	t	PROPN
gujaf-197	217	163	table	table	NOUN
gujaf-197	217	164	1	1	NUM
gujaf-197	217	165	:	:	PUNCT
gujaf-197	217	166	variable	variable	ADJ
gujaf-197	217	167	measurement	measurement	NOUN
gujaf-197	217	168	variable	variable	ADJ
gujaf-197	217	169	definition	definition	NOUN
gujaf-197	217	170	measurement	measurement	NOUN
gujaf-197	217	171	and	and	CCONJ
gujaf-197	217	172	source	source	NOUN
gujaf-197	217	173	dependent	dependent	ADJ
gujaf-197	217	174	variable	variable	NOUN
gujaf-197	217	175	em	em	PRON
gujaf-197	217	176	earnings	earning	NOUN
gujaf-197	217	177	management	management	NOUN
gujaf-197	217	178	measured	measure	VERB
gujaf-197	217	179	by	by	ADP
gujaf-197	217	180	absolute	absolute	ADJ
gujaf-197	217	181	values	value	NOUN
gujaf-197	217	182	of	of	ADP
gujaf-197	217	183	the	the	DET
gujaf-197	217	184	residuals	residual	NOUN
gujaf-197	217	185	(	(	PUNCT
gujaf-197	217	186	discretionary	discretionary	ADJ
gujaf-197	217	187	accruals	accrual	NOUN
gujaf-197	217	188	)	)	PUNCT
gujaf-197	217	189	using	use	VERB
gujaf-197	217	190	modified	modify	VERB
gujaf-197	217	191	jones	jones	PROPN
gujaf-197	217	192	model	model	PROPN
gujaf-197	217	193	by	by	ADP
gujaf-197	217	194	(	(	PUNCT
gujaf-197	217	195	dechow	dechow	X
gujaf-197	217	196	et	et	PROPN
gujaf-197	217	197	al	al	PROPN
gujaf-197	217	198	.	.	PROPN
gujaf-197	217	199	,	,	PUNCT
gujaf-197	217	200	1995	1995	NUM
gujaf-197	217	201	)	)	PUNCT
gujaf-197	217	202	independent	independent	ADJ
gujaf-197	217	203	variable	variable	ADJ
gujaf-197	217	204	bdind	bdind	PROPN
gujaf-197	217	205	board	board	PROPN
gujaf-197	217	206	independence	independence	NOUN
gujaf-197	217	207	proportion	proportion	NOUN
gujaf-197	217	208	of	of	ADP
gujaf-197	217	209	non	non	ADJ
gujaf-197	217	210	-	-	ADJ
gujaf-197	217	211	executive	executive	ADJ
gujaf-197	217	212	directors	director	NOUN
gujaf-197	217	213	to	to	PART
gujaf-197	217	214	by	by	ADP
gujaf-197	217	215	board	board	NOUN
gujaf-197	217	216	size	size	NOUN
gujaf-197	217	217	.	.	PUNCT
gujaf-197	218	1	(	(	PUNCT
gujaf-197	218	2	bala	bala	PROPN
gujaf-197	218	3	&	&	CCONJ
gujaf-197	218	4	kumai	kumai	PROPN
gujaf-197	218	5	,	,	PUNCT
gujaf-197	218	6	2015	2015	NUM
gujaf-197	218	7	;	;	PUNCT
gujaf-197	218	8	kankanamage	kankanamage	NOUN
gujaf-197	218	9	,	,	PUNCT
gujaf-197	218	10	2016	2016	NUM
gujaf-197	218	11	)	)	PUNCT
gujaf-197	218	12	bdmtg	bdmtg	NOUN
gujaf-197	218	13	board	board	NOUN
gujaf-197	218	14	meetings	meeting	NOUN
gujaf-197	218	15	the	the	DET
gujaf-197	218	16	number	number	NOUN
gujaf-197	218	17	of	of	ADP
gujaf-197	218	18	board	board	NOUN
gujaf-197	218	19	meetings	meeting	NOUN
gujaf-197	218	20	held	hold	VERB
gujaf-197	218	21	during	during	ADP
gujaf-197	218	22	the	the	DET
gujaf-197	218	23	year	year	NOUN
gujaf-197	218	24	by	by	ADP
gujaf-197	218	25	the	the	DET
gujaf-197	218	26	board	board	NOUN
gujaf-197	218	27	of	of	ADP
gujaf-197	218	28	directors	director	NOUN
gujaf-197	218	29	(	(	PUNCT
gujaf-197	218	30	bala	bala	PROPN
gujaf-197	218	31	&	&	CCONJ
gujaf-197	218	32	kumai	kumai	PROPN
gujaf-197	218	33	,	,	PUNCT
gujaf-197	218	34	2015	2015	NUM
gujaf-197	218	35	;	;	PUNCT
gujaf-197	218	36	talbi	talbi	PROPN
gujaf-197	218	37	et	et	PROPN
gujaf-197	218	38	al	al	PROPN
gujaf-197	218	39	.	.	PROPN
gujaf-197	218	40	,	,	PUNCT
gujaf-197	218	41	2015	2015	NUM
gujaf-197	218	42	)	)	PUNCT
gujaf-197	218	43	bdgdt	bdgdt	PROPN
gujaf-197	218	44	board	board	NOUN
gujaf-197	218	45	gender	gender	NOUN
gujaf-197	218	46	diversity	diversity	NOUN
gujaf-197	218	47	proportion	proportion	NOUN
gujaf-197	218	48	of	of	ADP
gujaf-197	218	49	the	the	DET
gujaf-197	218	50	number	number	NOUN
gujaf-197	218	51	of	of	ADP
gujaf-197	218	52	female	female	NOUN
gujaf-197	218	53	to	to	ADP
gujaf-197	218	54	total	total	ADJ
gujaf-197	218	55	board	board	NOUN
gujaf-197	218	56	size	size	NOUN
gujaf-197	218	57	(	(	PUNCT
gujaf-197	218	58	aifuwa	aifuwa	PROPN
gujaf-197	218	59	&	&	CCONJ
gujaf-197	218	60	embele	embele	PROPN
gujaf-197	218	61	,	,	PUNCT
gujaf-197	218	62	2019	2019	NUM
gujaf-197	218	63	;	;	PUNCT
gujaf-197	218	64	edwin	edwin	PROPN
gujaf-197	218	65	&	&	CCONJ
gujaf-197	218	66	timothy	timothy	PROPN
gujaf-197	218	67	,	,	PUNCT
gujaf-197	218	68	2019	2019	NUM
gujaf-197	218	69	)	)	PUNCT
gujaf-197	218	70	bdexp	bdexp	PROPN
gujaf-197	218	71	board	board	NOUN
gujaf-197	218	72	expertise	expertise	NOUN
gujaf-197	218	73	number	number	NOUN
gujaf-197	218	74	of	of	ADP
gujaf-197	218	75	financial	financial	ADJ
gujaf-197	218	76	experts	expert	NOUN
gujaf-197	218	77	on	on	ADP
gujaf-197	218	78	board	board	NOUN
gujaf-197	218	79	(	(	PUNCT
gujaf-197	218	80	mohammed	mohammed	PROPN
gujaf-197	218	81	et	et	PROPN
gujaf-197	218	82	al	al	PROPN
gujaf-197	218	83	.	.	PROPN
gujaf-197	218	84	,	,	PUNCT
gujaf-197	218	85	2019	2019	NUM
gujaf-197	218	86	)	)	PUNCT
gujaf-197	218	87	source	source	NOUN
gujaf-197	218	88	:	:	PUNCT
gujaf-197	218	89	compiled	compile	VERB
gujaf-197	218	90	by	by	ADP
gujaf-197	218	91	the	the	DET
gujaf-197	218	92	author	author	NOUN
gujaf-197	218	93	,	,	PUNCT
gujaf-197	218	94	2023	2023	NUM
gujaf-197	218	95	.	.	PUNCT
gujaf-197	219	1	as	as	ADP
gujaf-197	219	2	part	part	NOUN
gujaf-197	219	3	of	of	ADP
gujaf-197	219	4	fulfilling	fulfil	VERB
gujaf-197	219	5	the	the	DET
gujaf-197	219	6	assumptions	assumption	NOUN
gujaf-197	219	7	of	of	ADP
gujaf-197	219	8	linear	linear	ADJ
gujaf-197	219	9	regression	regression	NOUN
gujaf-197	219	10	analysis	analysis	NOUN
gujaf-197	219	11	,	,	PUNCT
gujaf-197	219	12	robustness	robustness	NOUN
gujaf-197	219	13	test	test	NOUN
gujaf-197	219	14	of	of	ADP
gujaf-197	219	15	multicollinearity	multicollinearity	NOUN
gujaf-197	219	16	and	and	CCONJ
gujaf-197	219	17	heteroscedasticity	heteroscedasticity	NOUN
gujaf-197	219	18	test	test	NOUN
gujaf-197	219	19	were	be	AUX
gujaf-197	219	20	conducted	conduct	VERB
gujaf-197	219	21	.	.	PUNCT
gujaf-197	220	1	multicollinearity	multicollinearity	NOUN
gujaf-197	220	2	test	test	NOUN
gujaf-197	220	3	is	be	AUX
gujaf-197	220	4	used	use	VERB
gujaf-197	220	5	to	to	PART
gujaf-197	220	6	check	check	VERB
gujaf-197	220	7	the	the	DET
gujaf-197	220	8	correlation	correlation	NOUN
gujaf-197	220	9	of	of	ADP
gujaf-197	220	10	the	the	DET
gujaf-197	220	11	independent	independent	ADJ
gujaf-197	220	12	variables	variable	NOUN
gujaf-197	220	13	among	among	ADP
gujaf-197	220	14	themselves	themselves	PRON
gujaf-197	220	15	which	which	PRON
gujaf-197	220	16	tends	tend	VERB
gujaf-197	220	17	to	to	PART
gujaf-197	220	18	make	make	VERB
gujaf-197	220	19	the	the	DET
gujaf-197	220	20	outcome	outcome	NOUN
gujaf-197	220	21	of	of	ADP
gujaf-197	220	22	the	the	DET
gujaf-197	220	23	study	study	NOUN
gujaf-197	220	24	unreliable	unreliable	ADJ
gujaf-197	220	25	.	.	PUNCT
gujaf-197	221	1	heteroskedasticity	heteroskedasticity	NOUN
gujaf-197	221	2	test	test	NOUN
gujaf-197	221	3	helps	help	VERB
gujaf-197	221	4	to	to	PART
gujaf-197	221	5	check	check	VERB
gujaf-197	221	6	for	for	ADP
gujaf-197	221	7	consistent	consistent	ADJ
gujaf-197	221	8	variation	variation	NOUN
gujaf-197	221	9	of	of	ADP
gujaf-197	221	10	the	the	DET
gujaf-197	221	11	residuals	residual	NOUN
gujaf-197	221	12	.	.	PUNCT
gujaf-197	222	1	homoskedasticity	homoskedasticity	NOUN
gujaf-197	222	2	is	be	AUX
gujaf-197	222	3	desired	desire	VERB
gujaf-197	222	4	to	to	PART
gujaf-197	222	5	ensure	ensure	VERB
gujaf-197	222	6	a	a	DET
gujaf-197	222	7	stable	stable	ADJ
gujaf-197	222	8	and	and	CCONJ
gujaf-197	222	9	reliable	reliable	ADJ
gujaf-197	222	10	model	model	NOUN
gujaf-197	222	11	.	.	PUNCT
gujaf-197	223	1	gusau	gusau	PROPN
gujaf-197	223	2	journal	journal	PROPN
gujaf-197	223	3	of	of	ADP
gujaf-197	223	4	accounting	accounting	NOUN
gujaf-197	223	5	and	and	CCONJ
gujaf-197	223	6	finance	finance	NOUN
gujaf-197	223	7	,	,	PUNCT
gujaf-197	223	8	vol	vol	NOUN
gujaf-197	223	9	.	.	PROPN
gujaf-197	223	10	4	4	NUM
gujaf-197	223	11	,	,	PUNCT
gujaf-197	223	12	issue	issue	NOUN
gujaf-197	223	13	1	1	NUM
gujaf-197	223	14	,	,	PUNCT
gujaf-197	223	15	april	april	PROPN
gujaf-197	223	16	,	,	PUNCT
gujaf-197	223	17	2023	2023	NUM
gujaf-197	223	18	10	10	NUM
gujaf-197	223	19	4	4	NUM
gujaf-197	223	20	.	.	PUNCT
gujaf-197	223	21	results	result	NOUN
gujaf-197	223	22	and	and	CCONJ
gujaf-197	223	23	discussion	discussion	NOUN
gujaf-197	223	24	this	this	DET
gujaf-197	223	25	section	section	NOUN
gujaf-197	223	26	of	of	ADP
gujaf-197	223	27	the	the	DET
gujaf-197	223	28	study	study	NOUN
gujaf-197	223	29	provides	provide	VERB
gujaf-197	223	30	statistical	statistical	ADJ
gujaf-197	223	31	outcome	outcome	NOUN
gujaf-197	223	32	and	and	CCONJ
gujaf-197	223	33	inferences	inference	NOUN
gujaf-197	223	34	as	as	SCONJ
gujaf-197	223	35	generated	generate	VERB
gujaf-197	223	36	from	from	ADP
gujaf-197	223	37	the	the	DET
gujaf-197	223	38	selected	select	VERB
gujaf-197	223	39	samples	sample	NOUN
gujaf-197	223	40	of	of	ADP
gujaf-197	223	41	the	the	DET
gujaf-197	223	42	study	study	NOUN
gujaf-197	223	43	.	.	PUNCT
gujaf-197	224	1	the	the	DET
gujaf-197	224	2	section	section	NOUN
gujaf-197	224	3	covers	cover	VERB
gujaf-197	224	4	descriptive	descriptive	ADJ
gujaf-197	224	5	statistics	statistic	NOUN
gujaf-197	224	6	,	,	PUNCT
gujaf-197	224	7	correlation	correlation	NOUN
gujaf-197	224	8	matrix	matrix	NOUN
gujaf-197	224	9	,	,	PUNCT
gujaf-197	224	10	summary	summary	NOUN
gujaf-197	224	11	of	of	ADP
gujaf-197	224	12	regression	regression	NOUN
gujaf-197	224	13	results	result	NOUN
gujaf-197	224	14	and	and	CCONJ
gujaf-197	224	15	robustness	robustness	NOUN
gujaf-197	224	16	test	test	NOUN
gujaf-197	224	17	.	.	PUNCT
gujaf-197	225	1	descriptive	descriptive	ADJ
gujaf-197	225	2	statistics	statistic	NOUN
gujaf-197	225	3	describes	describe	VERB
gujaf-197	225	4	the	the	DET
gujaf-197	225	5	nature	nature	NOUN
gujaf-197	225	6	of	of	ADP
gujaf-197	225	7	sample	sample	NOUN
gujaf-197	225	8	data	datum	NOUN
gujaf-197	225	9	.	.	PUNCT
gujaf-197	226	1	the	the	DET
gujaf-197	226	2	mean	mean	ADJ
gujaf-197	226	3	,	,	PUNCT
gujaf-197	226	4	standard	standard	ADJ
gujaf-197	226	5	deviation	deviation	NOUN
gujaf-197	226	6	,	,	PUNCT
gujaf-197	226	7	minimum	minimum	ADJ
gujaf-197	226	8	and	and	CCONJ
gujaf-197	226	9	maximum	maximum	ADJ
gujaf-197	226	10	values	value	NOUN
gujaf-197	226	11	help	help	VERB
gujaf-197	226	12	the	the	DET
gujaf-197	226	13	reader	reader	NOUN
gujaf-197	226	14	to	to	PART
gujaf-197	226	15	understand	understand	VERB
gujaf-197	226	16	measures	measure	NOUN
gujaf-197	226	17	of	of	ADP
gujaf-197	226	18	central	central	ADJ
gujaf-197	226	19	tendencies	tendency	NOUN
gujaf-197	226	20	and	and	CCONJ
gujaf-197	226	21	variance	variance	NOUN
gujaf-197	226	22	associated	associate	VERB
gujaf-197	226	23	with	with	ADP
gujaf-197	226	24	variables	variable	NOUN
gujaf-197	226	25	of	of	ADP
gujaf-197	226	26	the	the	DET
gujaf-197	226	27	study	study	NOUN
gujaf-197	226	28	.	.	PUNCT
gujaf-197	227	1	table	table	NOUN
gujaf-197	227	2	2	2	NUM
gujaf-197	227	3	:	:	PUNCT
gujaf-197	227	4	descriptive	descriptive	ADJ
gujaf-197	227	5	statistics	statistic	NOUN
gujaf-197	227	6	variables	variable	NOUN
gujaf-197	227	7	mean	mean	VERB
gujaf-197	228	1	std	std	X
gujaf-197	228	2	.	.	PROPN
gujaf-197	228	3	dev	dev	PROPN
gujaf-197	228	4	min	min	PROPN
gujaf-197	228	5	max	max	PROPN
gujaf-197	228	6	em	em	PRON
gujaf-197	229	1	.1224	.1224	PROPN
gujaf-197	229	2	.1007	.1007	PROPN
gujaf-197	230	1	.0003	.0003	PROPN
gujaf-197	230	2	.5765	.5765	PROPN
gujaf-197	230	3	bdind	bdind	PROPN
gujaf-197	230	4	.6277	.6277	PROPN
gujaf-197	231	1	.1869	.1869	PROPN
gujaf-197	231	2	.1429	.1429	PROPN
gujaf-197	232	1	.9167	.9167	PROPN
gujaf-197	232	2	bdmtg	bdmtg	NOUN
gujaf-197	232	3	4.5625	4.5625	NUM
gujaf-197	232	4	.8809	.8809	NOUN
gujaf-197	232	5	3	3	NUM
gujaf-197	232	6	9	9	NUM
gujaf-197	232	7	bdgdt	bdgdt	NOUN
gujaf-197	232	8	.1412	.1412	PROPN
gujaf-197	233	1	.1149	.1149	PUNCT
gujaf-197	233	2	0	0	NUM
gujaf-197	234	1	.5454	.5454	PROPN
gujaf-197	234	2	bdexp	bdexp	PROPN
gujaf-197	234	3	1.925	1.925	NUM
gujaf-197	234	4	.3279	.3279	NOUN
gujaf-197	234	5	1	1	NUM
gujaf-197	234	6	3	3	NUM
gujaf-197	234	7	source	source	NOUN
gujaf-197	234	8	:	:	PUNCT
gujaf-197	234	9	stata	stata	VERB
gujaf-197	234	10	16	16	NUM
gujaf-197	234	11	output	output	NOUN
gujaf-197	234	12	,	,	PUNCT
gujaf-197	234	13	2023	2023	NUM
gujaf-197	234	14	.	.	PUNCT
gujaf-197	235	1	table	table	NOUN
gujaf-197	235	2	2	2	NUM
gujaf-197	235	3	above	above	ADV
gujaf-197	235	4	shows	show	VERB
gujaf-197	235	5	the	the	DET
gujaf-197	235	6	descriptive	descriptive	ADJ
gujaf-197	235	7	statistics	statistic	NOUN
gujaf-197	235	8	of	of	ADP
gujaf-197	235	9	the	the	DET
gujaf-197	235	10	data	datum	NOUN
gujaf-197	235	11	collected	collect	VERB
gujaf-197	235	12	from	from	ADP
gujaf-197	235	13	a	a	DET
gujaf-197	235	14	sample	sample	NOUN
gujaf-197	235	15	of	of	ADP
gujaf-197	235	16	16	16	NUM
gujaf-197	235	17	listed	list	VERB
gujaf-197	235	18	consumer	consumer	NOUN
gujaf-197	235	19	goods	good	NOUN
gujaf-197	235	20	firms	firm	NOUN
gujaf-197	235	21	in	in	ADP
gujaf-197	235	22	nigeria	nigeria	PROPN
gujaf-197	235	23	for	for	ADP
gujaf-197	235	24	the	the	DET
gujaf-197	235	25	period	period	NOUN
gujaf-197	235	26	of	of	ADP
gujaf-197	235	27	10	10	NUM
gujaf-197	235	28	years	year	NOUN
gujaf-197	235	29	leading	lead	VERB
gujaf-197	235	30	to	to	ADP
gujaf-197	235	31	160	160	NUM
gujaf-197	235	32	observations	observation	NOUN
gujaf-197	235	33	.	.	PUNCT
gujaf-197	236	1	earnings	earning	NOUN
gujaf-197	236	2	management	management	NOUN
gujaf-197	236	3	in	in	ADP
gujaf-197	236	4	the	the	DET
gujaf-197	236	5	sampled	sample	VERB
gujaf-197	236	6	firms	firm	NOUN
gujaf-197	236	7	showed	show	VERB
gujaf-197	236	8	a	a	DET
gujaf-197	236	9	mean	mean	ADJ
gujaf-197	236	10	value	value	NOUN
gujaf-197	236	11	of	of	ADP
gujaf-197	236	12	.1224	.1224	PROPN
gujaf-197	236	13	(	(	PUNCT
gujaf-197	236	14	12.24	12.24	NUM
gujaf-197	236	15	%	%	NOUN
gujaf-197	236	16	)	)	PUNCT
gujaf-197	236	17	and	and	CCONJ
gujaf-197	236	18	standard	standard	ADJ
gujaf-197	236	19	deviation	deviation	NOUN
gujaf-197	236	20	of	of	ADP
gujaf-197	236	21	.1007	.1007	NOUN
gujaf-197	236	22	(	(	PUNCT
gujaf-197	236	23	10.07	10.07	NUM
gujaf-197	236	24	%	%	NOUN
gujaf-197	236	25	)	)	PUNCT
gujaf-197	236	26	.	.	PUNCT
gujaf-197	237	1	the	the	DET
gujaf-197	237	2	standard	standard	ADJ
gujaf-197	237	3	deviation	deviation	NOUN
gujaf-197	237	4	signifies	signify	VERB
gujaf-197	237	5	that	that	SCONJ
gujaf-197	237	6	the	the	DET
gujaf-197	237	7	dispersion	dispersion	NOUN
gujaf-197	237	8	of	of	ADP
gujaf-197	237	9	the	the	DET
gujaf-197	237	10	data	datum	NOUN
gujaf-197	237	11	from	from	ADP
gujaf-197	237	12	the	the	DET
gujaf-197	237	13	mean	mean	ADJ
gujaf-197	237	14	value	value	NOUN
gujaf-197	237	15	from	from	ADP
gujaf-197	237	16	both	both	DET
gujaf-197	237	17	sides	side	NOUN
gujaf-197	237	18	is	be	AUX
gujaf-197	237	19	moderate	moderate	ADJ
gujaf-197	237	20	.	.	PUNCT
gujaf-197	238	1	implying	imply	VERB
gujaf-197	238	2	that	that	SCONJ
gujaf-197	238	3	that	that	SCONJ
gujaf-197	238	4	there	there	PRON
gujaf-197	238	5	is	be	VERB
gujaf-197	238	6	a	a	DET
gujaf-197	238	7	relative	relative	ADJ
gujaf-197	238	8	significant	significant	ADJ
gujaf-197	238	9	variation	variation	NOUN
gujaf-197	238	10	regarding	regard	VERB
gujaf-197	238	11	earnings	earning	NOUN
gujaf-197	238	12	management	management	NOUN
gujaf-197	238	13	of	of	ADP
gujaf-197	238	14	listed	list	VERB
gujaf-197	238	15	consumer	consumer	NOUN
gujaf-197	238	16	goods	good	NOUN
gujaf-197	238	17	firms	firm	NOUN
gujaf-197	238	18	in	in	ADP
gujaf-197	238	19	nigeria	nigeria	PROPN
gujaf-197	238	20	for	for	ADP
gujaf-197	238	21	the	the	DET
gujaf-197	238	22	period	period	NOUN
gujaf-197	238	23	of	of	ADP
gujaf-197	238	24	the	the	DET
gujaf-197	238	25	study	study	NOUN
gujaf-197	238	26	.	.	PUNCT
gujaf-197	239	1	moreover	moreover	ADV
gujaf-197	239	2	,	,	PUNCT
gujaf-197	239	3	the	the	DET
gujaf-197	239	4	table	table	NOUN
gujaf-197	239	5	shows	show	VERB
gujaf-197	239	6	a	a	DET
gujaf-197	239	7	minimum	minimum	ADJ
gujaf-197	239	8	value	value	NOUN
gujaf-197	239	9	of	of	ADP
gujaf-197	239	10	.0003	.0003	PROPN
gujaf-197	239	11	and	and	CCONJ
gujaf-197	239	12	a	a	DET
gujaf-197	239	13	maximum	maximum	NOUN
gujaf-197	239	14	of	of	ADP
gujaf-197	239	15	.5765	.5765	PROPN
gujaf-197	239	16	.	.	PUNCT
gujaf-197	240	1	this	this	PRON
gujaf-197	240	2	shows	show	VERB
gujaf-197	240	3	that	that	SCONJ
gujaf-197	240	4	the	the	DET
gujaf-197	240	5	minimum	minimum	ADJ
gujaf-197	240	6	percentage	percentage	NOUN
gujaf-197	240	7	of	of	ADP
gujaf-197	240	8	earnings	earning	NOUN
gujaf-197	240	9	management	management	NOUN
gujaf-197	240	10	is	be	AUX
gujaf-197	240	11	03	03	NUM
gujaf-197	240	12	%	%	NOUN
gujaf-197	240	13	(	(	PUNCT
gujaf-197	240	14	which	which	PRON
gujaf-197	240	15	is	be	AUX
gujaf-197	240	16	less	less	ADJ
gujaf-197	240	17	than	than	ADP
gujaf-197	240	18	5	5	NUM
gujaf-197	240	19	%	%	NOUN
gujaf-197	240	20	)	)	PUNCT
gujaf-197	240	21	.	.	PUNCT
gujaf-197	241	1	however	however	ADV
gujaf-197	241	2	,	,	PUNCT
gujaf-197	241	3	the	the	DET
gujaf-197	241	4	study	study	NOUN
gujaf-197	241	5	shows	show	VERB
gujaf-197	241	6	that	that	SCONJ
gujaf-197	241	7	there	there	PRON
gujaf-197	241	8	was	be	VERB
gujaf-197	241	9	evidence	evidence	NOUN
gujaf-197	241	10	of	of	ADP
gujaf-197	241	11	earnings	earning	NOUN
gujaf-197	241	12	management	management	NOUN
gujaf-197	241	13	in	in	ADP
gujaf-197	241	14	listed	list	VERB
gujaf-197	241	15	consumer	consumer	NOUN
gujaf-197	241	16	goods	good	NOUN
gujaf-197	241	17	firms	firm	NOUN
gujaf-197	241	18	during	during	ADP
gujaf-197	241	19	the	the	DET
gujaf-197	241	20	period	period	NOUN
gujaf-197	241	21	of	of	ADP
gujaf-197	241	22	the	the	DET
gujaf-197	241	23	study	study	NOUN
gujaf-197	241	24	up	up	ADP
gujaf-197	241	25	to	to	ADP
gujaf-197	241	26	a	a	DET
gujaf-197	241	27	maximum	maximum	NOUN
gujaf-197	241	28	of	of	ADP
gujaf-197	241	29	57.65	57.65	NUM
gujaf-197	241	30	%	%	NOUN
gujaf-197	241	31	.	.	PUNCT
gujaf-197	242	1	similarly	similarly	ADV
gujaf-197	242	2	,	,	PUNCT
gujaf-197	242	3	board	board	NOUN
gujaf-197	242	4	independence	independence	NOUN
gujaf-197	242	5	as	as	SCONJ
gujaf-197	242	6	shown	show	VERB
gujaf-197	242	7	above	above	ADV
gujaf-197	242	8	has	have	VERB
gujaf-197	242	9	as	as	ADP
gujaf-197	242	10	minimum	minimum	ADJ
gujaf-197	242	11	value	value	NOUN
gujaf-197	242	12	of	of	ADP
gujaf-197	242	13	.14.29	.14.29	PROPN
gujaf-197	242	14	(	(	PUNCT
gujaf-197	242	15	14.29	14.29	NUM
gujaf-197	242	16	%	%	NOUN
gujaf-197	242	17	)	)	PUNCT
gujaf-197	242	18	and	and	CCONJ
gujaf-197	242	19	maximum	maximum	NOUN
gujaf-197	242	20	of	of	ADP
gujaf-197	242	21	.9167	.9167	PROPN
gujaf-197	242	22	(	(	PUNCT
gujaf-197	242	23	91.67	91.67	NUM
gujaf-197	242	24	%	%	NOUN
gujaf-197	242	25	)	)	PUNCT
gujaf-197	242	26	.	.	PUNCT
gujaf-197	243	1	this	this	PRON
gujaf-197	243	2	implies	imply	VERB
gujaf-197	243	3	that	that	SCONJ
gujaf-197	243	4	boards	board	NOUN
gujaf-197	243	5	of	of	ADP
gujaf-197	243	6	listed	list	VERB
gujaf-197	243	7	consumer	consumer	NOUN
gujaf-197	243	8	goods	good	NOUN
gujaf-197	243	9	firms	firm	NOUN
gujaf-197	243	10	during	during	ADP
gujaf-197	243	11	the	the	DET
gujaf-197	243	12	period	period	NOUN
gujaf-197	243	13	of	of	ADP
gujaf-197	243	14	this	this	DET
gujaf-197	243	15	study	study	NOUN
gujaf-197	243	16	had	have	VERB
gujaf-197	243	17	at	at	ADV
gujaf-197	243	18	least	least	ADV
gujaf-197	243	19	one	one	NUM
gujaf-197	243	20	non	non	ADJ
gujaf-197	243	21	-	-	ADJ
gujaf-197	243	22	executive	executive	ADJ
gujaf-197	243	23	director	director	NOUN
gujaf-197	243	24	while	while	SCONJ
gujaf-197	243	25	the	the	DET
gujaf-197	243	26	maximum	maximum	ADJ
gujaf-197	243	27	number	number	NOUN
gujaf-197	243	28	of	of	ADP
gujaf-197	243	29	non	non	ADJ
gujaf-197	243	30	-	-	ADJ
gujaf-197	243	31	executive	executive	ADJ
gujaf-197	243	32	directors	director	NOUN
gujaf-197	243	33	was	be	AUX
gujaf-197	243	34	found	find	VERB
gujaf-197	243	35	to	to	PART
gujaf-197	243	36	be	be	AUX
gujaf-197	243	37	over	over	ADP
gujaf-197	243	38	9	9	NUM
gujaf-197	243	39	directors	director	NOUN
gujaf-197	243	40	.	.	PUNCT
gujaf-197	244	1	for	for	ADP
gujaf-197	244	2	board	board	NOUN
gujaf-197	244	3	meetings	meeting	NOUN
gujaf-197	244	4	,	,	PUNCT
gujaf-197	244	5	minimum	minimum	ADJ
gujaf-197	244	6	value	value	NOUN
gujaf-197	244	7	of	of	ADP
gujaf-197	244	8	3	3	NUM
gujaf-197	244	9	and	and	CCONJ
gujaf-197	244	10	maximum	maximum	NOUN
gujaf-197	244	11	of	of	ADP
gujaf-197	244	12	9	9	NUM
gujaf-197	244	13	implies	imply	VERB
gujaf-197	244	14	that	that	SCONJ
gujaf-197	244	15	,	,	PUNCT
gujaf-197	244	16	the	the	DET
gujaf-197	244	17	number	number	NOUN
gujaf-197	244	18	of	of	ADP
gujaf-197	244	19	meetings	meeting	NOUN
gujaf-197	244	20	held	hold	VERB
gujaf-197	244	21	by	by	ADP
gujaf-197	244	22	boards	board	NOUN
gujaf-197	244	23	of	of	ADP
gujaf-197	244	24	listed	list	VERB
gujaf-197	244	25	consumer	consumer	NOUN
gujaf-197	244	26	goods	good	NOUN
gujaf-197	244	27	firms	firm	NOUN
gujaf-197	244	28	during	during	ADP
gujaf-197	244	29	the	the	DET
gujaf-197	244	30	period	period	NOUN
gujaf-197	244	31	of	of	ADP
gujaf-197	244	32	this	this	DET
gujaf-197	244	33	study	study	NOUN
gujaf-197	244	34	was	be	AUX
gujaf-197	244	35	3	3	NUM
gujaf-197	244	36	while	while	SCONJ
gujaf-197	244	37	the	the	DET
gujaf-197	244	38	highest	high	ADJ
gujaf-197	244	39	number	number	NOUN
gujaf-197	244	40	of	of	ADP
gujaf-197	244	41	meetings	meeting	NOUN
gujaf-197	244	42	recorded	record	VERB
gujaf-197	244	43	by	by	ADP
gujaf-197	244	44	listed	list	VERB
gujaf-197	244	45	consumer	consumer	NOUN
gujaf-197	244	46	goods	good	NOUN
gujaf-197	244	47	firms	firm	NOUN
gujaf-197	244	48	during	during	ADP
gujaf-197	244	49	the	the	DET
gujaf-197	244	50	period	period	NOUN
gujaf-197	244	51	was	be	AUX
gujaf-197	244	52	9	9	NUM
gujaf-197	244	53	times	time	NOUN
gujaf-197	244	54	.	.	PUNCT
gujaf-197	245	1	on	on	ADP
gujaf-197	245	2	the	the	DET
gujaf-197	245	3	average	average	ADJ
gujaf-197	245	4	,	,	PUNCT
gujaf-197	245	5	most	most	ADJ
gujaf-197	245	6	boards	board	NOUN
gujaf-197	245	7	of	of	ADP
gujaf-197	245	8	listed	list	VERB
gujaf-197	245	9	consumer	consumer	NOUN
gujaf-197	245	10	goods	good	NOUN
gujaf-197	245	11	firms	firm	NOUN
gujaf-197	245	12	meet	meet	VERB
gujaf-197	245	13	at	at	ADV
gujaf-197	245	14	least	least	ADV
gujaf-197	245	15	four	four	NUM
gujaf-197	245	16	times	time	NOUN
gujaf-197	245	17	which	which	PRON
gujaf-197	245	18	is	be	AUX
gujaf-197	245	19	in	in	ADP
gujaf-197	245	20	gusau	gusau	ADJ
gujaf-197	245	21	journal	journal	NOUN
gujaf-197	245	22	of	of	ADP
gujaf-197	245	23	accounting	accounting	NOUN
gujaf-197	245	24	and	and	CCONJ
gujaf-197	245	25	finance	finance	NOUN
gujaf-197	245	26	,	,	PUNCT
gujaf-197	245	27	vol	vol	NOUN
gujaf-197	245	28	.	.	PROPN
gujaf-197	245	29	4	4	NUM
gujaf-197	245	30	,	,	PUNCT
gujaf-197	245	31	issue	issue	NOUN
gujaf-197	245	32	1	1	NUM
gujaf-197	245	33	,	,	PUNCT
gujaf-197	245	34	april	april	PROPN
gujaf-197	245	35	,	,	PUNCT
gujaf-197	245	36	2023	2023	NUM
gujaf-197	245	37	11	11	NUM
gujaf-197	245	38	complacence	complacence	NOUN
gujaf-197	245	39	with	with	ADP
gujaf-197	245	40	the	the	DET
gujaf-197	245	41	code	code	NOUN
gujaf-197	245	42	of	of	ADP
gujaf-197	245	43	corporate	corporate	ADJ
gujaf-197	245	44	governance	governance	NOUN
gujaf-197	245	45	that	that	PRON
gujaf-197	245	46	recommend	recommend	VERB
gujaf-197	245	47	that	that	SCONJ
gujaf-197	245	48	corporate	corporate	ADJ
gujaf-197	245	49	boards	board	NOUN
gujaf-197	245	50	meet	meet	VERB
gujaf-197	245	51	at	at	ADV
gujaf-197	245	52	least	least	ADJ
gujaf-197	245	53	once	once	ADV
gujaf-197	245	54	every	every	DET
gujaf-197	245	55	quarter	quarter	NOUN
gujaf-197	245	56	.	.	PUNCT
gujaf-197	246	1	board	board	NOUN
gujaf-197	246	2	gender	gender	NOUN
gujaf-197	246	3	diversity	diversity	NOUN
gujaf-197	246	4	showed	show	VERB
gujaf-197	246	5	a	a	DET
gujaf-197	246	6	minimum	minimum	ADJ
gujaf-197	246	7	value	value	NOUN
gujaf-197	246	8	of	of	ADP
gujaf-197	246	9	0	0	NUM
gujaf-197	246	10	and	and	CCONJ
gujaf-197	246	11	maximum	maximum	NOUN
gujaf-197	246	12	of	of	ADP
gujaf-197	246	13	.5454	.5454	PROPN
gujaf-197	246	14	(	(	PUNCT
gujaf-197	246	15	54.54	54.54	NUM
gujaf-197	246	16	%	%	NOUN
gujaf-197	246	17	)	)	PUNCT
gujaf-197	246	18	this	this	PRON
gujaf-197	246	19	means	mean	VERB
gujaf-197	246	20	that	that	SCONJ
gujaf-197	246	21	,	,	PUNCT
gujaf-197	246	22	some	some	DET
gujaf-197	246	23	boards	board	NOUN
gujaf-197	246	24	of	of	ADP
gujaf-197	246	25	listed	list	VERB
gujaf-197	246	26	consumer	consumer	NOUN
gujaf-197	246	27	goods	good	NOUN
gujaf-197	246	28	firms	firm	NOUN
gujaf-197	246	29	in	in	ADP
gujaf-197	246	30	nigeria	nigeria	PROPN
gujaf-197	246	31	during	during	ADP
gujaf-197	246	32	the	the	DET
gujaf-197	246	33	period	period	NOUN
gujaf-197	246	34	of	of	ADP
gujaf-197	246	35	this	this	DET
gujaf-197	246	36	study	study	NOUN
gujaf-197	246	37	had	have	VERB
gujaf-197	246	38	no	no	DET
gujaf-197	246	39	female	female	ADJ
gujaf-197	246	40	representation	representation	NOUN
gujaf-197	246	41	on	on	ADP
gujaf-197	246	42	its	its	PRON
gujaf-197	246	43	board	board	NOUN
gujaf-197	246	44	while	while	SCONJ
gujaf-197	246	45	other	other	ADJ
gujaf-197	246	46	boards	board	NOUN
gujaf-197	246	47	had	have	VERB
gujaf-197	246	48	more	more	ADJ
gujaf-197	246	49	than	than	ADP
gujaf-197	246	50	half	half	DET
gujaf-197	246	51	its	its	PRON
gujaf-197	246	52	board	board	NOUN
gujaf-197	246	53	members	member	NOUN
gujaf-197	246	54	to	to	PART
gujaf-197	246	55	be	be	AUX
gujaf-197	246	56	female	female	ADJ
gujaf-197	246	57	.	.	PUNCT
gujaf-197	247	1	on	on	ADP
gujaf-197	247	2	the	the	DET
gujaf-197	247	3	average	average	NOUN
gujaf-197	247	4	,	,	PUNCT
gujaf-197	247	5	the	the	DET
gujaf-197	247	6	result	result	NOUN
gujaf-197	247	7	revealed	reveal	VERB
gujaf-197	247	8	that	that	SCONJ
gujaf-197	247	9	,	,	PUNCT
gujaf-197	247	10	.1412	.1412	PROPN
gujaf-197	247	11	(	(	PUNCT
gujaf-197	247	12	14.12	14.12	NUM
gujaf-197	247	13	%	%	NOUN
gujaf-197	247	14	)	)	PUNCT
gujaf-197	247	15	of	of	ADP
gujaf-197	247	16	total	total	ADJ
gujaf-197	247	17	number	number	NOUN
gujaf-197	247	18	of	of	ADP
gujaf-197	247	19	board	board	NOUN
gujaf-197	247	20	members	member	NOUN
gujaf-197	247	21	are	be	AUX
gujaf-197	247	22	female	female	ADJ
gujaf-197	247	23	directors	director	NOUN
gujaf-197	247	24	.	.	PUNCT
gujaf-197	248	1	this	this	PRON
gujaf-197	248	2	is	be	AUX
gujaf-197	248	3	expected	expect	VERB
gujaf-197	248	4	to	to	PART
gujaf-197	248	5	allow	allow	VERB
gujaf-197	248	6	of	of	ADP
gujaf-197	248	7	gender	gender	NOUN
gujaf-197	248	8	inclusion	inclusion	NOUN
gujaf-197	248	9	and	and	CCONJ
gujaf-197	248	10	balance	balance	NOUN
gujaf-197	248	11	in	in	ADP
gujaf-197	248	12	listed	list	VERB
gujaf-197	248	13	consumer	consumer	NOUN
gujaf-197	248	14	goods	good	NOUN
gujaf-197	248	15	firms	firm	NOUN
gujaf-197	248	16	in	in	ADP
gujaf-197	248	17	nigeria	nigeria	PROPN
gujaf-197	248	18	.	.	PUNCT
gujaf-197	249	1	on	on	ADP
gujaf-197	249	2	board	board	NOUN
gujaf-197	249	3	expertise	expertise	NOUN
gujaf-197	249	4	,	,	PUNCT
gujaf-197	249	5	the	the	DET
gujaf-197	249	6	minimum	minimum	ADJ
gujaf-197	249	7	value	value	NOUN
gujaf-197	249	8	of	of	ADP
gujaf-197	249	9	1	1	NUM
gujaf-197	249	10	and	and	CCONJ
gujaf-197	249	11	maximum	maximum	ADJ
gujaf-197	249	12	value	value	NOUN
gujaf-197	249	13	of	of	ADP
gujaf-197	249	14	3	3	NUM
gujaf-197	249	15	implies	imply	VERB
gujaf-197	249	16	that	that	SCONJ
gujaf-197	249	17	,	,	PUNCT
gujaf-197	249	18	at	at	ADV
gujaf-197	249	19	least	least	ADV
gujaf-197	249	20	one	one	NUM
gujaf-197	249	21	independent	independent	ADJ
gujaf-197	249	22	non	non	ADJ
gujaf-197	249	23	-	-	ADJ
gujaf-197	249	24	executive	executive	ADJ
gujaf-197	249	25	director	director	NOUN
gujaf-197	249	26	with	with	ADP
gujaf-197	249	27	financial	financial	ADJ
gujaf-197	249	28	experience	experience	NOUN
gujaf-197	249	29	and	and	CCONJ
gujaf-197	249	30	professional	professional	ADJ
gujaf-197	249	31	qualification	qualification	NOUN
gujaf-197	249	32	sits	sit	VERB
gujaf-197	249	33	on	on	ADP
gujaf-197	249	34	the	the	DET
gujaf-197	249	35	board	board	NOUN
gujaf-197	249	36	of	of	ADP
gujaf-197	249	37	listed	list	VERB
gujaf-197	249	38	consumer	consumer	NOUN
gujaf-197	249	39	goods	good	NOUN
gujaf-197	249	40	firms	firm	NOUN
gujaf-197	249	41	in	in	ADP
gujaf-197	249	42	nigeria	nigeria	PROPN
gujaf-197	249	43	during	during	ADP
gujaf-197	249	44	the	the	DET
gujaf-197	249	45	period	period	NOUN
gujaf-197	249	46	of	of	ADP
gujaf-197	249	47	this	this	DET
gujaf-197	249	48	study	study	NOUN
gujaf-197	249	49	.	.	PUNCT
gujaf-197	250	1	the	the	DET
gujaf-197	250	2	result	result	NOUN
gujaf-197	250	3	also	also	ADV
gujaf-197	250	4	showed	show	VERB
gujaf-197	250	5	that	that	SCONJ
gujaf-197	250	6	boards	board	NOUN
gujaf-197	250	7	of	of	ADP
gujaf-197	250	8	listed	list	VERB
gujaf-197	250	9	consumer	consumer	NOUN
gujaf-197	250	10	goods	good	NOUN
gujaf-197	250	11	firms	firm	NOUN
gujaf-197	250	12	during	during	ADP
gujaf-197	250	13	the	the	DET
gujaf-197	250	14	period	period	NOUN
gujaf-197	250	15	of	of	ADP
gujaf-197	250	16	this	this	DET
gujaf-197	250	17	study	study	NOUN
gujaf-197	250	18	had	have	VERB
gujaf-197	250	19	up	up	ADP
gujaf-197	250	20	to	to	PART
gujaf-197	250	21	three	three	NUM
gujaf-197	250	22	independent	independent	ADJ
gujaf-197	250	23	non	non	ADJ
gujaf-197	250	24	-	-	ADJ
gujaf-197	250	25	executive	executive	ADJ
gujaf-197	250	26	directors	director	NOUN
gujaf-197	250	27	that	that	PRON
gujaf-197	250	28	have	have	VERB
gujaf-197	250	29	financial	financial	ADJ
gujaf-197	250	30	knowledge	knowledge	NOUN
gujaf-197	250	31	and	and	CCONJ
gujaf-197	250	32	are	be	AUX
gujaf-197	250	33	professionally	professionally	ADV
gujaf-197	250	34	qualified	qualified	ADJ
gujaf-197	250	35	.	.	PUNCT
gujaf-197	251	1	table	table	NOUN
gujaf-197	251	2	3	3	NUM
gujaf-197	251	3	:	:	PUNCT
gujaf-197	251	4	correlation	correlation	NOUN
gujaf-197	251	5	matrix	matrix	NOUN
gujaf-197	251	6	variables	variable	VERB
gujaf-197	251	7	em	em	PRON
gujaf-197	251	8	bdind	bdind	VERB
gujaf-197	251	9	bdmtg	bdmtg	NOUN
gujaf-197	252	1	bdgdt	bdgdt	PROPN
gujaf-197	252	2	bdexp	bdexp	NOUN
gujaf-197	252	3	em	em	PRON
gujaf-197	252	4	1	1	NUM
gujaf-197	252	5	bdind	bdind	NOUN
gujaf-197	252	6	-.0182	-.0182	NOUN
gujaf-197	252	7	1	1	NUM
gujaf-197	252	8	bdmtg	bdmtg	NOUN
gujaf-197	252	9	-.2068	-.2068	VERB
gujaf-197	252	10	*	*	NOUN
gujaf-197	252	11	.0789	.0789	NOUN
gujaf-197	252	12	1	1	NUM
gujaf-197	252	13	bdgdt	bdgdt	NOUN
gujaf-197	252	14	-.2154	-.2154	NOUN
gujaf-197	252	15	*	*	PUNCT
gujaf-197	252	16	-.1081	-.1081	PUNCT
gujaf-197	252	17	.2367	.2367	PROPN
gujaf-197	252	18	*	*	SYM
gujaf-197	252	19	1	1	NUM
gujaf-197	252	20	bdexp	bdexp	NOUN
gujaf-197	252	21	-.2112	-.2112	PROPN
gujaf-197	252	22	*	*	PUNCT
gujaf-197	252	23	.3702	.3702	PROPN
gujaf-197	252	24	*	*	PROPN
gujaf-197	252	25	.0951	.0951	PROPN
gujaf-197	252	26	.1832	.1832	NOUN
gujaf-197	252	27	*	*	SYM
gujaf-197	252	28	1	1	NUM
gujaf-197	252	29	source	source	NOUN
gujaf-197	252	30	:	:	PUNCT
gujaf-197	252	31	stata	stata	NOUN
gujaf-197	252	32	16	16	NUM
gujaf-197	252	33	,	,	PUNCT
gujaf-197	252	34	correlation	correlation	NOUN
gujaf-197	252	35	matrix	matrix	NOUN
gujaf-197	252	36	output	output	NOUN
gujaf-197	252	37	,	,	PUNCT
gujaf-197	252	38	2023	2023	NUM
gujaf-197	252	39	.	.	PUNCT
gujaf-197	253	1	(	(	PUNCT
gujaf-197	253	2	*	*	PUNCT
gujaf-197	253	3	correlation	correlation	NOUN
gujaf-197	253	4	is	be	AUX
gujaf-197	253	5	significant	significant	ADJ
gujaf-197	253	6	at	at	ADP
gujaf-197	253	7	0.05	0.05	NUM
gujaf-197	253	8	level	level	NOUN
gujaf-197	253	9	(	(	PUNCT
gujaf-197	253	10	2	2	NUM
gujaf-197	253	11	tailed	tailed	ADJ
gujaf-197	253	12	)	)	PUNCT
gujaf-197	253	13	)	)	PUNCT
gujaf-197	253	14	table	table	NOUN
gujaf-197	253	15	3	3	NUM
gujaf-197	253	16	explains	explain	VERB
gujaf-197	253	17	the	the	DET
gujaf-197	253	18	strength	strength	NOUN
gujaf-197	253	19	of	of	ADP
gujaf-197	253	20	the	the	DET
gujaf-197	253	21	relationship	relationship	NOUN
gujaf-197	253	22	among	among	ADP
gujaf-197	253	23	variables	variable	NOUN
gujaf-197	253	24	while	while	SCONJ
gujaf-197	253	25	the	the	DET
gujaf-197	253	26	signs	sign	NOUN
gujaf-197	253	27	explain	explain	VERB
gujaf-197	253	28	the	the	DET
gujaf-197	253	29	direction	direction	NOUN
gujaf-197	253	30	of	of	ADP
gujaf-197	253	31	the	the	DET
gujaf-197	253	32	relationship	relationship	NOUN
gujaf-197	253	33	.	.	PUNCT
gujaf-197	254	1	there	there	PRON
gujaf-197	254	2	is	be	VERB
gujaf-197	254	3	a	a	DET
gujaf-197	254	4	negatively	negatively	ADV
gujaf-197	254	5	significant	significant	ADJ
gujaf-197	254	6	relationship	relationship	NOUN
gujaf-197	254	7	between	between	ADP
gujaf-197	254	8	board	board	NOUN
gujaf-197	254	9	meetings	meeting	NOUN
gujaf-197	254	10	,	,	PUNCT
gujaf-197	254	11	board	board	NOUN
gujaf-197	254	12	gender	gender	NOUN
gujaf-197	254	13	diversity	diversity	NOUN
gujaf-197	254	14	,	,	PUNCT
gujaf-197	254	15	and	and	CCONJ
gujaf-197	254	16	board	board	NOUN
gujaf-197	254	17	expertise	expertise	NOUN
gujaf-197	254	18	and	and	CCONJ
gujaf-197	254	19	earnings	earning	NOUN
gujaf-197	254	20	management	management	NOUN
gujaf-197	254	21	of	of	ADP
gujaf-197	254	22	listed	list	VERB
gujaf-197	254	23	consumer	consumer	NOUN
gujaf-197	254	24	goods	good	NOUN
gujaf-197	254	25	firms	firm	NOUN
gujaf-197	254	26	in	in	ADP
gujaf-197	254	27	nigeria	nigeria	PROPN
gujaf-197	254	28	.	.	PUNCT
gujaf-197	255	1	only	only	ADV
gujaf-197	255	2	board	board	NOUN
gujaf-197	255	3	independence	independence	NOUN
gujaf-197	255	4	showed	show	VERB
gujaf-197	255	5	a	a	DET
gujaf-197	255	6	negative	negative	ADJ
gujaf-197	255	7	and	and	CCONJ
gujaf-197	255	8	insignificant	insignificant	ADJ
gujaf-197	255	9	relationship	relationship	NOUN
gujaf-197	255	10	with	with	ADP
gujaf-197	255	11	earnings	earning	NOUN
gujaf-197	255	12	management	management	NOUN
gujaf-197	255	13	of	of	ADP
gujaf-197	255	14	listed	list	VERB
gujaf-197	255	15	consumer	consumer	NOUN
gujaf-197	255	16	goods	good	NOUN
gujaf-197	255	17	firms	firm	NOUN
gujaf-197	255	18	in	in	ADP
gujaf-197	255	19	nigeria	nigeria	PROPN
gujaf-197	255	20	during	during	ADP
gujaf-197	255	21	the	the	DET
gujaf-197	255	22	period	period	NOUN
gujaf-197	255	23	of	of	ADP
gujaf-197	255	24	this	this	DET
gujaf-197	255	25	study	study	NOUN
gujaf-197	255	26	.	.	PUNCT
gujaf-197	256	1	by	by	ADP
gujaf-197	256	2	implication	implication	NOUN
gujaf-197	256	3	and	and	CCONJ
gujaf-197	256	4	increase	increase	VERB
gujaf-197	256	5	in	in	ADP
gujaf-197	256	6	board	board	NOUN
gujaf-197	256	7	meetings	meeting	NOUN
gujaf-197	256	8	,	,	PUNCT
gujaf-197	256	9	board	board	NOUN
gujaf-197	256	10	gender	gender	NOUN
gujaf-197	256	11	diversity	diversity	NOUN
gujaf-197	256	12	and	and	CCONJ
gujaf-197	256	13	board	board	NOUN
gujaf-197	256	14	expertise	expertise	NOUN
gujaf-197	256	15	will	will	AUX
gujaf-197	256	16	result	result	VERB
gujaf-197	256	17	in	in	ADP
gujaf-197	256	18	a	a	DET
gujaf-197	256	19	decrease	decrease	NOUN
gujaf-197	256	20	in	in	ADP
gujaf-197	256	21	earnings	earning	NOUN
gujaf-197	256	22	management	management	NOUN
gujaf-197	256	23	by	by	ADP
gujaf-197	256	24	listed	list	VERB
gujaf-197	256	25	consumer	consumer	NOUN
gujaf-197	256	26	goods	good	NOUN
gujaf-197	256	27	firms	firm	NOUN
gujaf-197	256	28	in	in	ADP
gujaf-197	256	29	nigeria	nigeria	PROPN
gujaf-197	256	30	during	during	ADP
gujaf-197	256	31	the	the	DET
gujaf-197	256	32	period	period	NOUN
gujaf-197	256	33	of	of	ADP
gujaf-197	256	34	this	this	DET
gujaf-197	256	35	study	study	NOUN
gujaf-197	256	36	.	.	PUNCT
gujaf-197	257	1	gusau	gusau	PROPN
gujaf-197	257	2	journal	journal	PROPN
gujaf-197	257	3	of	of	ADP
gujaf-197	257	4	accounting	accounting	NOUN
gujaf-197	257	5	and	and	CCONJ
gujaf-197	257	6	finance	finance	NOUN
gujaf-197	257	7	,	,	PUNCT
gujaf-197	257	8	vol	vol	NOUN
gujaf-197	257	9	.	.	PROPN
gujaf-197	257	10	4	4	NUM
gujaf-197	257	11	,	,	PUNCT
gujaf-197	257	12	issue	issue	NOUN
gujaf-197	257	13	1	1	NUM
gujaf-197	257	14	,	,	PUNCT
gujaf-197	257	15	april	april	PROPN
gujaf-197	257	16	,	,	PUNCT
gujaf-197	257	17	2023	2023	NUM
gujaf-197	257	18	12	12	NUM
gujaf-197	257	19	table	table	NOUN
gujaf-197	257	20	4	4	NUM
gujaf-197	257	21	:	:	PUNCT
gujaf-197	257	22	summary	summary	NOUN
gujaf-197	257	23	of	of	ADP
gujaf-197	257	24	random	random	ADJ
gujaf-197	257	25	effect	effect	NOUN
gujaf-197	257	26	variables	variable	NOUN
gujaf-197	257	27	coefficients	coefficient	NOUN
gujaf-197	257	28	z	z	NOUN
gujaf-197	257	29	–	–	PUNCT
gujaf-197	257	30	values	value	VERB
gujaf-197	257	31	p	p	NOUN
gujaf-197	257	32	–	–	PUNCT
gujaf-197	257	33	values	value	NOUN
gujaf-197	257	34	vif	vif	NOUN
gujaf-197	257	35	tolerance	tolerance	NOUN
gujaf-197	257	36	values	value	NOUN
gujaf-197	257	37	constant	constant	ADJ
gujaf-197	257	38	.3177193	.3177193	PROPN
gujaf-197	257	39	4.34	4.34	NUM
gujaf-197	257	40	0.000	0.000	NUM
gujaf-197	257	41	bdind	bdind	NOUN
gujaf-197	257	42	-.0193234	-.0193234	PUNCT
gujaf-197	257	43	0.31	0.31	NUM
gujaf-197	257	44	0.760	0.760	NUM
gujaf-197	257	45	1.35	1.35	NUM
gujaf-197	257	46	0.738503	0.738503	NUM
gujaf-197	257	47	bdmtg	bdmtg	NOUN
gujaf-197	257	48	-.0045548	-.0045548	PUNCT
gujaf-197	257	49	0.46	0.46	NUM
gujaf-197	257	50	0.643	0.643	NUM
gujaf-197	257	51	1.11	1.11	NUM
gujaf-197	257	52	0.902788	0.902788	NUM
gujaf-197	257	53	bdgdt	bdgdt	NOUN
gujaf-197	257	54	-.1597068	-.1597068	PUNCT
gujaf-197	257	55	1.92	1.92	NUM
gujaf-197	257	56	0.055	0.055	NUM
gujaf-197	257	57	1.12	1.12	NUM
gujaf-197	257	58	0.892664	0.892664	NUM
gujaf-197	257	59	bdexp	bdexp	NOUN
gujaf-197	257	60	-.0717896	-.0717896	PUNCT
gujaf-197	257	61	2.27	2.27	NUM
gujaf-197	257	62	0.023	0.023	NUM
gujaf-197	257	63	1.37	1.37	NUM
gujaf-197	257	64	0.732403	0.732403	NUM
gujaf-197	257	65	mean	mean	NOUN
gujaf-197	257	66	vif	vif	PROPN
gujaf-197	258	1	1.24	1.24	NUM
gujaf-197	258	2	r2	r2	PROPN
gujaf-197	258	3	0.1386	0.1386	NUM
gujaf-197	258	4	wald	wald	X
gujaf-197	258	5	chi2	chi2	PROPN
gujaf-197	258	6	11.67	11.67	NUM
gujaf-197	258	7	prob	prob	NOUN
gujaf-197	258	8	>	>	X
gujaf-197	258	9	chi2	chi2	PROPN
gujaf-197	258	10	0.0200	0.0200	NUM
gujaf-197	258	11	source	source	NOUN
gujaf-197	258	12	:	:	PUNCT
gujaf-197	258	13	stata	stata	NOUN
gujaf-197	258	14	16	16	NUM
gujaf-197	258	15	,	,	PUNCT
gujaf-197	258	16	random	random	ADJ
gujaf-197	258	17	regression	regression	NOUN
gujaf-197	258	18	and	and	CCONJ
gujaf-197	258	19	vif	vif	NOUN
gujaf-197	258	20	output	output	NOUN
gujaf-197	258	21	,	,	PUNCT
gujaf-197	258	22	2023	2023	NUM
gujaf-197	258	23	.	.	PUNCT
gujaf-197	259	1	emit	emit	NOUN
gujaf-197	259	2	=	=	SYM
gujaf-197	260	1	β0	β0	NOUN
gujaf-197	261	1	+	+	CCONJ
gujaf-197	261	2	β1bdindit	β1bdindit	NOUN
gujaf-197	261	3	+	+	CCONJ
gujaf-197	261	4	β2bdmtgit	β2bdmtgit	ADJ
gujaf-197	261	5	+	+	CCONJ
gujaf-197	261	6	β3bdgdtit	β3bdgdtit	NOUN
gujaf-197	261	7	+	+	CCONJ
gujaf-197	261	8	β4bdexpit	β4bdexpit	PROPN
gujaf-197	261	9	+	+	CCONJ
gujaf-197	261	10	µit	µit	ADJ
gujaf-197	261	11	emit	emit	NOUN
gujaf-197	261	12	=	=	SYM
gujaf-197	261	13	0.3177	0.3177	NUM
gujaf-197	261	14	–	–	PUNCT
gujaf-197	261	15	0.0193(bdindit	0.0193(bdindit	NOUN
gujaf-197	261	16	)	)	PUNCT
gujaf-197	261	17	–	–	PUNCT
gujaf-197	261	18	0.0046(bdmtgit	0.0046(bdmtgit	NUM
gujaf-197	261	19	)	)	PUNCT
gujaf-197	261	20	–	–	PUNCT
gujaf-197	261	21	0.1597(bdgdtit	0.1597(bdgdtit	NUM
gujaf-197	261	22	)	)	PUNCT
gujaf-197	261	23	–	–	PUNCT
gujaf-197	261	24	0.0718(bdexpit	0.0718(bdexpit	NOUN
gujaf-197	261	25	)	)	PUNCT
gujaf-197	261	26	table	table	NOUN
gujaf-197	261	27	4	4	NUM
gujaf-197	261	28	shows	show	VERB
gujaf-197	261	29	the	the	DET
gujaf-197	261	30	summary	summary	NOUN
gujaf-197	261	31	of	of	ADP
gujaf-197	261	32	regression	regression	NOUN
gujaf-197	261	33	results	result	NOUN
gujaf-197	261	34	and	and	CCONJ
gujaf-197	261	35	variance	variance	NOUN
gujaf-197	261	36	inflation	inflation	NOUN
gujaf-197	261	37	factor	factor	NOUN
gujaf-197	261	38	(	(	PUNCT
gujaf-197	261	39	vif	vif	PROPN
gujaf-197	261	40	)	)	PUNCT
gujaf-197	261	41	.	.	PUNCT
gujaf-197	262	1	the	the	DET
gujaf-197	262	2	r2	r2	PROPN
gujaf-197	262	3	value	value	NOUN
gujaf-197	262	4	of	of	ADP
gujaf-197	262	5	0.1386	0.1386	NUM
gujaf-197	262	6	(	(	PUNCT
gujaf-197	262	7	13.86	13.86	NUM
gujaf-197	262	8	%	%	NOUN
gujaf-197	262	9	)	)	PUNCT
gujaf-197	262	10	explains	explain	VERB
gujaf-197	262	11	the	the	DET
gujaf-197	262	12	predict	predict	ADJ
gujaf-197	262	13	power	power	NOUN
gujaf-197	262	14	of	of	ADP
gujaf-197	262	15	the	the	DET
gujaf-197	262	16	model	model	NOUN
gujaf-197	262	17	.	.	PUNCT
gujaf-197	263	1	it	it	PRON
gujaf-197	263	2	means	mean	VERB
gujaf-197	263	3	that	that	SCONJ
gujaf-197	263	4	,	,	PUNCT
gujaf-197	263	5	13.86	13.86	NUM
gujaf-197	263	6	%	%	NOUN
gujaf-197	263	7	variation	variation	NOUN
gujaf-197	263	8	in	in	ADP
gujaf-197	263	9	earnings	earning	NOUN
gujaf-197	263	10	management	management	NOUN
gujaf-197	263	11	of	of	ADP
gujaf-197	263	12	listed	list	VERB
gujaf-197	263	13	consumer	consumer	NOUN
gujaf-197	263	14	goods	good	NOUN
gujaf-197	263	15	firms	firm	NOUN
gujaf-197	263	16	is	be	AUX
gujaf-197	263	17	explained	explain	VERB
gujaf-197	263	18	jointly	jointly	ADV
gujaf-197	263	19	by	by	ADP
gujaf-197	263	20	board	board	NOUN
gujaf-197	263	21	independence	independence	NOUN
gujaf-197	263	22	,	,	PUNCT
gujaf-197	263	23	meetings	meeting	NOUN
gujaf-197	263	24	,	,	PUNCT
gujaf-197	263	25	diversity	diversity	NOUN
gujaf-197	263	26	and	and	CCONJ
gujaf-197	263	27	expertise	expertise	NOUN
gujaf-197	263	28	.	.	PUNCT
gujaf-197	264	1	therefore	therefore	ADV
gujaf-197	264	2	,	,	PUNCT
gujaf-197	264	3	it	it	PRON
gujaf-197	264	4	can	can	AUX
gujaf-197	264	5	be	be	AUX
gujaf-197	264	6	said	say	VERB
gujaf-197	264	7	that	that	SCONJ
gujaf-197	264	8	,	,	PUNCT
gujaf-197	264	9	board	board	NOUN
gujaf-197	264	10	independence	independence	NOUN
gujaf-197	264	11	,	,	PUNCT
gujaf-197	264	12	meetings	meeting	NOUN
gujaf-197	264	13	,	,	PUNCT
gujaf-197	264	14	diversity	diversity	NOUN
gujaf-197	264	15	and	and	CCONJ
gujaf-197	264	16	expertise	expertise	NOUN
gujaf-197	264	17	have	have	VERB
gujaf-197	264	18	a	a	DET
gujaf-197	264	19	combined	combine	VERB
gujaf-197	264	20	predictive	predictive	ADJ
gujaf-197	264	21	power	power	NOUN
gujaf-197	264	22	of	of	ADP
gujaf-197	264	23	13.86	13.86	NUM
gujaf-197	264	24	%	%	NOUN
gujaf-197	264	25	in	in	ADP
gujaf-197	264	26	impacting	impact	VERB
gujaf-197	264	27	on	on	ADP
gujaf-197	264	28	earnings	earning	NOUN
gujaf-197	264	29	management	management	NOUN
gujaf-197	264	30	of	of	ADP
gujaf-197	264	31	listed	list	VERB
gujaf-197	264	32	consumer	consumer	NOUN
gujaf-197	264	33	goods	good	NOUN
gujaf-197	264	34	firms	firm	NOUN
gujaf-197	264	35	in	in	ADP
gujaf-197	264	36	nigeria	nigeria	PROPN
gujaf-197	264	37	during	during	ADP
gujaf-197	264	38	the	the	DET
gujaf-197	264	39	period	period	NOUN
gujaf-197	264	40	of	of	ADP
gujaf-197	264	41	this	this	DET
gujaf-197	264	42	study	study	NOUN
gujaf-197	264	43	.	.	PUNCT
gujaf-197	265	1	the	the	DET
gujaf-197	265	2	wald	wald	NOUN
gujaf-197	265	3	-	-	PUNCT
gujaf-197	265	4	chi2	chi2	NOUN
gujaf-197	265	5	value	value	NOUN
gujaf-197	265	6	of	of	ADP
gujaf-197	265	7	11.67	11.67	NUM
gujaf-197	265	8	and	and	CCONJ
gujaf-197	265	9	a	a	DET
gujaf-197	265	10	prob	prob	NOUN
gujaf-197	265	11	.	.	PUNCT
gujaf-197	266	1	value	value	NOUN
gujaf-197	266	2	of	of	ADP
gujaf-197	266	3	0.0200	0.0200	NUM
gujaf-197	266	4	is	be	AUX
gujaf-197	266	5	significant	significant	ADJ
gujaf-197	266	6	at	at	ADP
gujaf-197	266	7	5	5	NUM
gujaf-197	266	8	%	%	NOUN
gujaf-197	266	9	level	level	NOUN
gujaf-197	266	10	of	of	ADP
gujaf-197	266	11	significance	significance	NOUN
gujaf-197	266	12	.	.	PUNCT
gujaf-197	267	1	this	this	PRON
gujaf-197	267	2	means	mean	VERB
gujaf-197	267	3	that	that	SCONJ
gujaf-197	267	4	board	board	NOUN
gujaf-197	267	5	characteristics	characteristic	NOUN
gujaf-197	267	6	impact	impact	NOUN
gujaf-197	267	7	on	on	ADP
gujaf-197	267	8	earnings	earning	NOUN
gujaf-197	267	9	management	management	NOUN
gujaf-197	267	10	of	of	ADP
gujaf-197	267	11	listed	list	VERB
gujaf-197	267	12	consumer	consumer	NOUN
gujaf-197	267	13	goods	good	NOUN
gujaf-197	267	14	firms	firm	NOUN
gujaf-197	267	15	in	in	ADP
gujaf-197	267	16	nigeria	nigeria	PROPN
gujaf-197	267	17	.	.	PUNCT
gujaf-197	268	1	from	from	ADP
gujaf-197	268	2	the	the	DET
gujaf-197	268	3	above	above	ADJ
gujaf-197	268	4	table	table	NOUN
gujaf-197	268	5	,	,	PUNCT
gujaf-197	268	6	it	it	PRON
gujaf-197	268	7	can	can	AUX
gujaf-197	268	8	be	be	AUX
gujaf-197	268	9	observed	observe	VERB
gujaf-197	268	10	that	that	SCONJ
gujaf-197	268	11	there	there	PRON
gujaf-197	268	12	is	be	VERB
gujaf-197	268	13	an	an	DET
gujaf-197	268	14	insignificant	insignificant	ADJ
gujaf-197	268	15	relationship	relationship	NOUN
gujaf-197	268	16	between	between	ADP
gujaf-197	268	17	board	board	NOUN
gujaf-197	268	18	independence	independence	NOUN
gujaf-197	268	19	and	and	CCONJ
gujaf-197	268	20	earnings	earning	NOUN
gujaf-197	268	21	management	management	NOUN
gujaf-197	268	22	of	of	ADP
gujaf-197	268	23	listed	list	VERB
gujaf-197	268	24	consumer	consumer	NOUN
gujaf-197	268	25	goods	good	NOUN
gujaf-197	268	26	firms	firm	NOUN
gujaf-197	268	27	in	in	ADP
gujaf-197	268	28	nigeria	nigeria	PROPN
gujaf-197	268	29	.	.	PUNCT
gujaf-197	269	1	with	with	ADP
gujaf-197	269	2	a	a	DET
gujaf-197	269	3	coefficient	coefficient	NOUN
gujaf-197	269	4	of	of	ADP
gujaf-197	269	5	-0.0193	-0.0193	NOUN
gujaf-197	269	6	and	and	CCONJ
gujaf-197	269	7	p	p	NOUN
gujaf-197	269	8	-	-	PUNCT
gujaf-197	269	9	value	value	NOUN
gujaf-197	269	10	of	of	ADP
gujaf-197	269	11	0.760	0.760	NUM
gujaf-197	269	12	it	it	PRON
gujaf-197	269	13	can	can	AUX
gujaf-197	269	14	be	be	AUX
gujaf-197	269	15	inferred	infer	VERB
gujaf-197	269	16	indicate	indicate	VERB
gujaf-197	269	17	that	that	SCONJ
gujaf-197	269	18	board	board	NOUN
gujaf-197	269	19	independence	independence	NOUN
gujaf-197	269	20	on	on	ADP
gujaf-197	269	21	its	its	PRON
gujaf-197	269	22	own	own	ADJ
gujaf-197	269	23	does	do	AUX
gujaf-197	269	24	not	not	PART
gujaf-197	269	25	influence	influence	VERB
gujaf-197	269	26	earnings	earning	NOUN
gujaf-197	269	27	management	management	NOUN
gujaf-197	269	28	in	in	ADP
gujaf-197	269	29	listed	list	VERB
gujaf-197	269	30	consumer	consumer	NOUN
gujaf-197	269	31	goods	good	NOUN
gujaf-197	269	32	firms	firm	NOUN
gujaf-197	269	33	.	.	PUNCT
gujaf-197	270	1	however	however	ADV
gujaf-197	270	2	,	,	PUNCT
gujaf-197	270	3	when	when	SCONJ
gujaf-197	270	4	board	board	NOUN
gujaf-197	270	5	independence	independence	NOUN
gujaf-197	270	6	is	be	AUX
gujaf-197	270	7	combined	combine	VERB
gujaf-197	270	8	with	with	ADP
gujaf-197	270	9	other	other	ADJ
gujaf-197	270	10	board	board	NOUN
gujaf-197	270	11	characteristics	characteristic	NOUN
gujaf-197	270	12	,	,	PUNCT
gujaf-197	270	13	board	board	NOUN
gujaf-197	270	14	independence	independence	NOUN
gujaf-197	270	15	could	could	AUX
gujaf-197	270	16	influence	influence	VERB
gujaf-197	270	17	earnings	earning	NOUN
gujaf-197	270	18	management	management	NOUN
gujaf-197	270	19	of	of	ADP
gujaf-197	270	20	listed	list	VERB
gujaf-197	270	21	consumer	consumer	NOUN
gujaf-197	270	22	goods	good	NOUN
gujaf-197	270	23	firms	firm	NOUN
gujaf-197	270	24	in	in	ADP
gujaf-197	270	25	nigeria	nigeria	PROPN
gujaf-197	270	26	.	.	PUNCT
gujaf-197	271	1	this	this	DET
gujaf-197	271	2	findings	finding	NOUN
gujaf-197	271	3	is	be	AUX
gujaf-197	271	4	in	in	ADP
gujaf-197	271	5	line	line	NOUN
gujaf-197	271	6	with	with	ADP
gujaf-197	271	7	(	(	PUNCT
gujaf-197	271	8	koevoets	koevoet	NOUN
gujaf-197	271	9	,	,	PUNCT
gujaf-197	271	10	2017	2017	NUM
gujaf-197	271	11	;	;	PUNCT
gujaf-197	271	12	luo	luo	PROPN
gujaf-197	271	13	&	&	CCONJ
gujaf-197	271	14	jeyaraj	jeyaraj	PROPN
gujaf-197	271	15	,	,	PUNCT
gujaf-197	271	16	2019	2019	NUM
gujaf-197	271	17	;	;	PUNCT
gujaf-197	271	18	onwuchekwa	onwuchekwa	PROPN
gujaf-197	271	19	&	&	CCONJ
gujaf-197	271	20	madumere	madumere	PROPN
gujaf-197	271	21	,	,	PUNCT
gujaf-197	271	22	2019	2019	NUM
gujaf-197	271	23	)	)	PUNCT
gujaf-197	271	24	and	and	CCONJ
gujaf-197	271	25	contrary	contrary	ADJ
gujaf-197	271	26	to	to	ADP
gujaf-197	271	27	(	(	PUNCT
gujaf-197	271	28	kapoor	kapoor	PROPN
gujaf-197	271	29	&	&	CCONJ
gujaf-197	271	30	goel	goel	PROPN
gujaf-197	271	31	,	,	PUNCT
gujaf-197	271	32	2016	2016	NUM
gujaf-197	271	33	;	;	PUNCT
gujaf-197	271	34	khalil	khalil	PROPN
gujaf-197	271	35	&	&	CCONJ
gujaf-197	271	36	ozkan	ozkan	PROPN
gujaf-197	271	37	,	,	PUNCT
gujaf-197	271	38	2016	2016	NUM
gujaf-197	271	39	)	)	PUNCT
gujaf-197	271	40	.	.	PUNCT
gujaf-197	272	1	similarly	similarly	ADV
gujaf-197	272	2	,	,	PUNCT
gujaf-197	272	3	the	the	DET
gujaf-197	272	4	result	result	NOUN
gujaf-197	272	5	of	of	ADP
gujaf-197	272	6	the	the	DET
gujaf-197	272	7	study	study	NOUN
gujaf-197	272	8	showed	show	VERB
gujaf-197	272	9	a	a	DET
gujaf-197	272	10	negative	negative	ADJ
gujaf-197	272	11	and	and	CCONJ
gujaf-197	272	12	insignificant	insignificant	ADJ
gujaf-197	272	13	relationship	relationship	NOUN
gujaf-197	272	14	between	between	ADP
gujaf-197	272	15	board	board	NOUN
gujaf-197	272	16	meetings	meeting	NOUN
gujaf-197	272	17	and	and	CCONJ
gujaf-197	272	18	earnings	earning	NOUN
gujaf-197	272	19	management	management	NOUN
gujaf-197	272	20	.	.	PUNCT
gujaf-197	273	1	with	with	ADP
gujaf-197	273	2	a	a	DET
gujaf-197	273	3	constant	constant	ADJ
gujaf-197	273	4	value	value	NOUN
gujaf-197	273	5	of	of	ADP
gujaf-197	273	6	0.0046	0.0046	NUM
gujaf-197	273	7	and	and	CCONJ
gujaf-197	273	8	p	p	NOUN
gujaf-197	273	9	-	-	PUNCT
gujaf-197	273	10	value	value	NOUN
gujaf-197	273	11	of	of	ADP
gujaf-197	273	12	0.643	0.643	NUM
gujaf-197	273	13	it	it	PRON
gujaf-197	273	14	can	can	AUX
gujaf-197	273	15	be	be	AUX
gujaf-197	273	16	inferred	infer	VERB
gujaf-197	273	17	that	that	SCONJ
gujaf-197	273	18	an	an	DET
gujaf-197	273	19	increase	increase	NOUN
gujaf-197	273	20	in	in	ADP
gujaf-197	273	21	board	board	NOUN
gujaf-197	273	22	meetings	meeting	NOUN
gujaf-197	273	23	gusau	gusau	ADJ
gujaf-197	273	24	journal	journal	NOUN
gujaf-197	273	25	of	of	ADP
gujaf-197	273	26	accounting	accounting	NOUN
gujaf-197	273	27	and	and	CCONJ
gujaf-197	273	28	finance	finance	NOUN
gujaf-197	273	29	,	,	PUNCT
gujaf-197	273	30	vol	vol	NOUN
gujaf-197	273	31	.	.	PROPN
gujaf-197	273	32	4	4	NUM
gujaf-197	273	33	,	,	PUNCT
gujaf-197	273	34	issue	issue	NOUN
gujaf-197	273	35	1	1	NUM
gujaf-197	273	36	,	,	PUNCT
gujaf-197	273	37	april	april	PROPN
gujaf-197	273	38	,	,	PUNCT
gujaf-197	273	39	2023	2023	NUM
gujaf-197	273	40	13	13	NUM
gujaf-197	273	41	would	would	AUX
gujaf-197	273	42	minimise	minimise	VERB
gujaf-197	273	43	the	the	DET
gujaf-197	273	44	tendency	tendency	NOUN
gujaf-197	273	45	to	to	PART
gujaf-197	273	46	manage	manage	VERB
gujaf-197	273	47	earnings	earning	NOUN
gujaf-197	273	48	by	by	ADP
gujaf-197	273	49	management	management	NOUN
gujaf-197	273	50	.	.	PUNCT
gujaf-197	274	1	although	although	SCONJ
gujaf-197	274	2	not	not	PART
gujaf-197	274	3	statistically	statistically	ADV
gujaf-197	274	4	significant	significant	ADJ
gujaf-197	274	5	,	,	PUNCT
gujaf-197	274	6	when	when	SCONJ
gujaf-197	274	7	combined	combine	VERB
gujaf-197	274	8	with	with	ADP
gujaf-197	274	9	other	other	ADJ
gujaf-197	274	10	variables	variable	NOUN
gujaf-197	274	11	of	of	ADP
gujaf-197	274	12	board	board	NOUN
gujaf-197	274	13	characteristics	characteristic	NOUN
gujaf-197	274	14	,	,	PUNCT
gujaf-197	274	15	board	board	NOUN
gujaf-197	274	16	meetings	meeting	NOUN
gujaf-197	274	17	are	be	AUX
gujaf-197	274	18	found	find	VERB
gujaf-197	274	19	to	to	PART
gujaf-197	274	20	influence	influence	VERB
gujaf-197	274	21	earnings	earning	NOUN
gujaf-197	274	22	management	management	NOUN
gujaf-197	274	23	of	of	ADP
gujaf-197	274	24	listed	list	VERB
gujaf-197	274	25	consumer	consumer	NOUN
gujaf-197	274	26	goods	good	NOUN
gujaf-197	274	27	firms	firm	NOUN
gujaf-197	274	28	in	in	ADP
gujaf-197	274	29	nigeria	nigeria	PROPN
gujaf-197	274	30	.	.	PUNCT
gujaf-197	275	1	thus	thus	ADV
gujaf-197	275	2	,	,	PUNCT
gujaf-197	275	3	it	it	PRON
gujaf-197	275	4	can	can	AUX
gujaf-197	275	5	be	be	AUX
gujaf-197	275	6	said	say	VERB
gujaf-197	275	7	that	that	SCONJ
gujaf-197	275	8	,	,	PUNCT
gujaf-197	275	9	board	board	NOUN
gujaf-197	275	10	meetings	meeting	NOUN
gujaf-197	275	11	insignificantly	insignificantly	ADV
gujaf-197	275	12	influence	influence	VERB
gujaf-197	275	13	earnings	earning	NOUN
gujaf-197	275	14	management	management	NOUN
gujaf-197	275	15	in	in	ADP
gujaf-197	275	16	listed	list	VERB
gujaf-197	275	17	consumer	consumer	NOUN
gujaf-197	275	18	goods	good	NOUN
gujaf-197	275	19	firms	firm	NOUN
gujaf-197	275	20	in	in	ADP
gujaf-197	275	21	nigeria	nigeria	PROPN
gujaf-197	275	22	.	.	PUNCT
gujaf-197	276	1	this	this	DET
gujaf-197	276	2	findings	finding	NOUN
gujaf-197	276	3	is	be	AUX
gujaf-197	276	4	in	in	ADP
gujaf-197	276	5	line	line	NOUN
gujaf-197	276	6	with	with	ADP
gujaf-197	276	7	(	(	PUNCT
gujaf-197	276	8	bala	bala	PROPN
gujaf-197	276	9	&	&	CCONJ
gujaf-197	276	10	kumai	kumai	PROPN
gujaf-197	276	11	,	,	PUNCT
gujaf-197	276	12	2015	2015	NUM
gujaf-197	276	13	;	;	PUNCT
gujaf-197	276	14	luo	luo	PROPN
gujaf-197	276	15	&	&	CCONJ
gujaf-197	276	16	jeyaraj	jeyaraj	PROPN
gujaf-197	276	17	,	,	PUNCT
gujaf-197	276	18	2019	2019	NUM
gujaf-197	276	19	)	)	PUNCT
gujaf-197	276	20	and	and	CCONJ
gujaf-197	276	21	contrary	contrary	ADJ
gujaf-197	276	22	to	to	ADP
gujaf-197	276	23	(	(	PUNCT
gujaf-197	276	24	buraik	buraik	PROPN
gujaf-197	276	25	&	&	CCONJ
gujaf-197	276	26	idris	idris	PROPN
gujaf-197	276	27	,	,	PUNCT
gujaf-197	276	28	2020	2020	NUM
gujaf-197	276	29	;	;	PUNCT
gujaf-197	276	30	hemathilake	hemathilake	NOUN
gujaf-197	276	31	et	et	PROPN
gujaf-197	276	32	al	al	PROPN
gujaf-197	276	33	.	.	PROPN
gujaf-197	276	34	,	,	PUNCT
gujaf-197	276	35	2019	2019	NUM
gujaf-197	276	36	;	;	PUNCT
gujaf-197	276	37	ibrahim	ibrahim	PROPN
gujaf-197	276	38	,	,	PUNCT
gujaf-197	276	39	2015	2015	NUM
gujaf-197	276	40	)	)	PUNCT
gujaf-197	276	41	.	.	PUNCT
gujaf-197	277	1	on	on	ADP
gujaf-197	277	2	the	the	DET
gujaf-197	277	3	contrary	contrary	NOUN
gujaf-197	277	4	,	,	PUNCT
gujaf-197	277	5	board	board	NOUN
gujaf-197	277	6	gender	gender	NOUN
gujaf-197	277	7	diversity	diversity	NOUN
gujaf-197	277	8	,	,	PUNCT
gujaf-197	277	9	with	with	ADP
gujaf-197	277	10	a	a	DET
gujaf-197	277	11	constant	constant	ADJ
gujaf-197	277	12	value	value	NOUN
gujaf-197	277	13	of	of	ADP
gujaf-197	277	14	-.1597	-.1597	NOUN
gujaf-197	277	15	and	and	CCONJ
gujaf-197	277	16	p	p	NOUN
gujaf-197	277	17	-	-	PUNCT
gujaf-197	277	18	value	value	NOUN
gujaf-197	277	19	of	of	ADP
gujaf-197	277	20	0.055	0.055	NUM
gujaf-197	277	21	(	(	PUNCT
gujaf-197	277	22	significant	significant	ADJ
gujaf-197	277	23	at	at	ADP
gujaf-197	277	24	5	5	NUM
gujaf-197	277	25	%	%	NOUN
gujaf-197	277	26	)	)	PUNCT
gujaf-197	277	27	implies	imply	VERB
gujaf-197	277	28	that	that	SCONJ
gujaf-197	277	29	there	there	PRON
gujaf-197	277	30	is	be	VERB
gujaf-197	277	31	a	a	DET
gujaf-197	277	32	significant	significant	ADJ
gujaf-197	277	33	and	and	CCONJ
gujaf-197	277	34	negative	negative	ADJ
gujaf-197	277	35	relationship	relationship	NOUN
gujaf-197	277	36	between	between	ADP
gujaf-197	277	37	board	board	NOUN
gujaf-197	277	38	gender	gender	NOUN
gujaf-197	277	39	diversity	diversity	NOUN
gujaf-197	277	40	and	and	CCONJ
gujaf-197	277	41	earnings	earning	NOUN
gujaf-197	277	42	management	management	NOUN
gujaf-197	277	43	of	of	ADP
gujaf-197	277	44	listed	list	VERB
gujaf-197	277	45	consumer	consumer	NOUN
gujaf-197	277	46	goods	good	NOUN
gujaf-197	277	47	firms	firm	NOUN
gujaf-197	277	48	in	in	ADP
gujaf-197	277	49	nigeria	nigeria	PROPN
gujaf-197	277	50	.	.	PUNCT
gujaf-197	278	1	the	the	DET
gujaf-197	278	2	negative	negative	ADJ
gujaf-197	278	3	relationship	relationship	NOUN
gujaf-197	278	4	means	mean	VERB
gujaf-197	278	5	that	that	SCONJ
gujaf-197	278	6	,	,	PUNCT
gujaf-197	278	7	an	an	DET
gujaf-197	278	8	increase	increase	NOUN
gujaf-197	278	9	in	in	ADP
gujaf-197	278	10	the	the	DET
gujaf-197	278	11	number	number	NOUN
gujaf-197	278	12	of	of	ADP
gujaf-197	278	13	female	female	ADJ
gujaf-197	278	14	directors	director	NOUN
gujaf-197	278	15	in	in	ADP
gujaf-197	278	16	boards	board	NOUN
gujaf-197	278	17	of	of	ADP
gujaf-197	278	18	listed	list	VERB
gujaf-197	278	19	consumer	consumer	NOUN
gujaf-197	278	20	goods	good	NOUN
gujaf-197	278	21	firms	firm	NOUN
gujaf-197	278	22	in	in	ADP
gujaf-197	278	23	nigeria	nigeria	PROPN
gujaf-197	278	24	will	will	AUX
gujaf-197	278	25	result	result	VERB
gujaf-197	278	26	in	in	ADP
gujaf-197	278	27	a	a	DET
gujaf-197	278	28	decrease	decrease	NOUN
gujaf-197	278	29	in	in	ADP
gujaf-197	278	30	earnings	earning	NOUN
gujaf-197	278	31	management	management	NOUN
gujaf-197	278	32	.	.	PUNCT
gujaf-197	279	1	this	this	PRON
gujaf-197	279	2	is	be	AUX
gujaf-197	279	3	in	in	ADP
gujaf-197	279	4	line	line	NOUN
gujaf-197	279	5	with	with	ADP
gujaf-197	279	6	the	the	DET
gujaf-197	279	7	general	general	NOUN
gujaf-197	279	8	believe	believe	VERB
gujaf-197	279	9	that	that	SCONJ
gujaf-197	279	10	,	,	PUNCT
gujaf-197	279	11	female	female	ADJ
gujaf-197	279	12	directors	director	NOUN
gujaf-197	279	13	are	be	AUX
gujaf-197	279	14	more	more	ADV
gujaf-197	279	15	honest	honest	ADJ
gujaf-197	279	16	and	and	CCONJ
gujaf-197	279	17	diligent	diligent	ADJ
gujaf-197	279	18	than	than	ADP
gujaf-197	279	19	their	their	PRON
gujaf-197	279	20	male	male	ADJ
gujaf-197	279	21	counterpart	counterpart	NOUN
gujaf-197	279	22	.	.	PUNCT
gujaf-197	280	1	thus	thus	ADV
gujaf-197	280	2	,	,	PUNCT
gujaf-197	280	3	it	it	PRON
gujaf-197	280	4	can	can	AUX
gujaf-197	280	5	be	be	AUX
gujaf-197	280	6	said	say	VERB
gujaf-197	280	7	that	that	SCONJ
gujaf-197	280	8	,	,	PUNCT
gujaf-197	280	9	board	board	NOUN
gujaf-197	280	10	gender	gender	NOUN
gujaf-197	280	11	diversity	diversity	NOUN
gujaf-197	280	12	significantly	significantly	ADV
gujaf-197	280	13	and	and	CCONJ
gujaf-197	280	14	negatively	negatively	ADV
gujaf-197	280	15	influences	influence	VERB
gujaf-197	280	16	earnings	earning	NOUN
gujaf-197	280	17	management	management	NOUN
gujaf-197	280	18	.	.	PUNCT
gujaf-197	281	1	this	this	PRON
gujaf-197	281	2	is	be	AUX
gujaf-197	281	3	in	in	ADP
gujaf-197	281	4	line	line	NOUN
gujaf-197	281	5	with	with	ADP
gujaf-197	281	6	(	(	PUNCT
gujaf-197	281	7	ibrahim	ibrahim	NOUN
gujaf-197	281	8	,	,	PUNCT
gujaf-197	281	9	2015	2015	NUM
gujaf-197	281	10	;	;	PUNCT
gujaf-197	281	11	kouaib	kouaib	PROPN
gujaf-197	281	12	&	&	CCONJ
gujaf-197	281	13	almulhim	almulhim	PROPN
gujaf-197	281	14	,	,	PUNCT
gujaf-197	281	15	2019	2019	NUM
gujaf-197	281	16	;	;	PUNCT
gujaf-197	281	17	obigbemi	obigbemi	PROPN
gujaf-197	281	18	et	et	PROPN
gujaf-197	281	19	al	al	PROPN
gujaf-197	281	20	.	.	PROPN
gujaf-197	281	21	,	,	PUNCT
gujaf-197	281	22	2016	2016	NUM
gujaf-197	281	23	)	)	PUNCT
gujaf-197	281	24	and	and	CCONJ
gujaf-197	281	25	contrary	contrary	ADJ
gujaf-197	281	26	to	to	PART
gujaf-197	281	27	(	(	PUNCT
gujaf-197	281	28	temile	temile	NOUN
gujaf-197	281	29	et	et	NOUN
gujaf-197	281	30	al	al	PROPN
gujaf-197	281	31	.	.	PROPN
gujaf-197	281	32	,	,	PUNCT
gujaf-197	281	33	2018	2018	NUM
gujaf-197	281	34	)	)	PUNCT
gujaf-197	281	35	.	.	PUNCT
gujaf-197	282	1	finally	finally	ADV
gujaf-197	282	2	,	,	PUNCT
gujaf-197	282	3	board	board	NOUN
gujaf-197	282	4	expertise	expertise	NOUN
gujaf-197	282	5	measured	measure	VERB
gujaf-197	282	6	as	as	ADP
gujaf-197	282	7	the	the	DET
gujaf-197	282	8	number	number	NOUN
gujaf-197	282	9	of	of	ADP
gujaf-197	282	10	directors	director	NOUN
gujaf-197	282	11	with	with	ADP
gujaf-197	282	12	financial	financial	ADJ
gujaf-197	282	13	knowledge	knowledge	NOUN
gujaf-197	282	14	and	and	CCONJ
gujaf-197	282	15	professional	professional	ADJ
gujaf-197	282	16	qualification	qualification	NOUN
gujaf-197	282	17	showed	show	VERB
gujaf-197	282	18	a	a	DET
gujaf-197	282	19	constant	constant	ADJ
gujaf-197	282	20	value	value	NOUN
gujaf-197	282	21	of	of	ADP
gujaf-197	282	22	-.07178	-.07178	PUNCT
gujaf-197	282	23	and	and	CCONJ
gujaf-197	282	24	a	a	DET
gujaf-197	282	25	significant	significant	ADJ
gujaf-197	282	26	p	p	NOUN
gujaf-197	282	27	-	-	PUNCT
gujaf-197	282	28	value	value	NOUN
gujaf-197	282	29	of	of	ADP
gujaf-197	282	30	0.023	0.023	NUM
gujaf-197	282	31	(	(	PUNCT
gujaf-197	282	32	at	at	ADP
gujaf-197	282	33	5	5	NUM
gujaf-197	282	34	%	%	NOUN
gujaf-197	282	35	)	)	PUNCT
gujaf-197	282	36	.	.	PUNCT
gujaf-197	283	1	this	this	PRON
gujaf-197	283	2	implies	imply	VERB
gujaf-197	283	3	that	that	SCONJ
gujaf-197	283	4	as	as	ADP
gujaf-197	283	5	board	board	NOUN
gujaf-197	283	6	expertise	expertise	NOUN
gujaf-197	283	7	of	of	ADP
gujaf-197	283	8	listed	list	VERB
gujaf-197	283	9	consumer	consumer	NOUN
gujaf-197	283	10	goods	good	NOUN
gujaf-197	283	11	firm	firm	NOUN
gujaf-197	283	12	’s	’s	PART
gujaf-197	283	13	increases	increase	NOUN
gujaf-197	283	14	,	,	PUNCT
gujaf-197	283	15	earnings	earning	NOUN
gujaf-197	283	16	management	management	NOUN
gujaf-197	283	17	decreases	decrease	VERB
gujaf-197	283	18	significantly	significantly	ADV
gujaf-197	283	19	.	.	PUNCT
gujaf-197	284	1	the	the	DET
gujaf-197	284	2	negative	negative	ADJ
gujaf-197	284	3	relationship	relationship	NOUN
gujaf-197	284	4	means	mean	VERB
gujaf-197	284	5	that	that	SCONJ
gujaf-197	284	6	,	,	PUNCT
gujaf-197	284	7	as	as	ADP
gujaf-197	284	8	the	the	DET
gujaf-197	284	9	number	number	NOUN
gujaf-197	284	10	of	of	ADP
gujaf-197	284	11	directors	director	NOUN
gujaf-197	284	12	with	with	ADP
gujaf-197	284	13	financial	financial	ADJ
gujaf-197	284	14	knowledge	knowledge	NOUN
gujaf-197	284	15	and	and	CCONJ
gujaf-197	284	16	professional	professional	ADJ
gujaf-197	284	17	qualification	qualification	NOUN
gujaf-197	284	18	increases	increase	NOUN
gujaf-197	284	19	,	,	PUNCT
gujaf-197	284	20	earnings	earning	NOUN
gujaf-197	284	21	management	management	NOUN
gujaf-197	284	22	will	will	AUX
gujaf-197	284	23	decrease	decrease	VERB
gujaf-197	284	24	.	.	PUNCT
gujaf-197	285	1	this	this	PRON
gujaf-197	285	2	could	could	AUX
gujaf-197	285	3	mean	mean	VERB
gujaf-197	285	4	that	that	SCONJ
gujaf-197	285	5	,	,	PUNCT
gujaf-197	285	6	financially	financially	ADV
gujaf-197	285	7	experienced	experienced	ADJ
gujaf-197	285	8	and	and	CCONJ
gujaf-197	285	9	professionally	professionally	ADV
gujaf-197	285	10	qualified	qualified	ADJ
gujaf-197	285	11	directors	director	NOUN
gujaf-197	285	12	will	will	AUX
gujaf-197	285	13	ensure	ensure	VERB
gujaf-197	285	14	that	that	SCONJ
gujaf-197	285	15	the	the	DET
gujaf-197	285	16	board	board	NOUN
gujaf-197	285	17	comply	comply	VERB
gujaf-197	285	18	with	with	ADP
gujaf-197	285	19	relevant	relevant	ADJ
gujaf-197	285	20	standards	standard	NOUN
gujaf-197	285	21	and	and	CCONJ
gujaf-197	285	22	regulatory	regulatory	ADJ
gujaf-197	285	23	requirements	requirement	NOUN
gujaf-197	285	24	with	with	ADP
gujaf-197	285	25	will	will	AUX
gujaf-197	285	26	improve	improve	VERB
gujaf-197	285	27	the	the	DET
gujaf-197	285	28	quality	quality	NOUN
gujaf-197	285	29	of	of	ADP
gujaf-197	285	30	the	the	DET
gujaf-197	285	31	financial	financial	ADJ
gujaf-197	285	32	statement	statement	NOUN
gujaf-197	285	33	being	be	AUX
gujaf-197	285	34	prepared	prepare	VERB
gujaf-197	285	35	and	and	CCONJ
gujaf-197	285	36	presented	present	VERB
gujaf-197	285	37	to	to	ADP
gujaf-197	285	38	shareholders	shareholder	NOUN
gujaf-197	285	39	.	.	PUNCT
gujaf-197	286	1	hence	hence	ADV
gujaf-197	286	2	,	,	PUNCT
gujaf-197	286	3	minimizing	minimize	VERB
gujaf-197	286	4	earnings	earning	NOUN
gujaf-197	286	5	management	management	NOUN
gujaf-197	286	6	in	in	ADP
gujaf-197	286	7	listed	list	VERB
gujaf-197	286	8	consumer	consumer	NOUN
gujaf-197	286	9	goods	good	NOUN
gujaf-197	286	10	firms	firm	NOUN
gujaf-197	286	11	in	in	ADP
gujaf-197	286	12	nigeria	nigeria	PROPN
gujaf-197	286	13	.	.	PUNCT
gujaf-197	287	1	thus	thus	ADV
gujaf-197	287	2	,	,	PUNCT
gujaf-197	287	3	it	it	PRON
gujaf-197	287	4	can	can	AUX
gujaf-197	287	5	be	be	AUX
gujaf-197	287	6	said	say	VERB
gujaf-197	287	7	that	that	SCONJ
gujaf-197	287	8	,	,	PUNCT
gujaf-197	287	9	board	board	NOUN
gujaf-197	287	10	expertise	expertise	NOUN
gujaf-197	287	11	significantly	significantly	ADV
gujaf-197	287	12	and	and	CCONJ
gujaf-197	287	13	negatively	negatively	ADV
gujaf-197	287	14	influences	influence	VERB
gujaf-197	287	15	earnings	earning	NOUN
gujaf-197	287	16	management	management	NOUN
gujaf-197	287	17	of	of	ADP
gujaf-197	287	18	listed	list	VERB
gujaf-197	287	19	consumer	consumer	NOUN
gujaf-197	287	20	goods	good	NOUN
gujaf-197	287	21	firms	firm	NOUN
gujaf-197	287	22	in	in	ADP
gujaf-197	287	23	nigeria	nigeria	PROPN
gujaf-197	287	24	.	.	PUNCT
gujaf-197	288	1	this	this	PRON
gujaf-197	288	2	is	be	AUX
gujaf-197	288	3	in	in	ADP
gujaf-197	288	4	line	line	NOUN
gujaf-197	288	5	with	with	ADP
gujaf-197	288	6	the	the	DET
gujaf-197	288	7	findings	finding	NOUN
gujaf-197	288	8	of	of	ADP
gujaf-197	288	9	(	(	PUNCT
gujaf-197	288	10	bala	bala	PROPN
gujaf-197	288	11	&	&	CCONJ
gujaf-197	288	12	kumai	kumai	PROPN
gujaf-197	288	13	,	,	PUNCT
gujaf-197	288	14	2015	2015	NUM
gujaf-197	288	15	;	;	PUNCT
gujaf-197	288	16	gull	gull	NOUN
gujaf-197	288	17	,	,	PUNCT
gujaf-197	288	18	2018	2018	NUM
gujaf-197	288	19	;	;	PUNCT
gujaf-197	288	20	kankanamage	kankanamage	NOUN
gujaf-197	288	21	,	,	PUNCT
gujaf-197	288	22	2015	2015	NUM
gujaf-197	288	23	)	)	PUNCT
gujaf-197	288	24	and	and	CCONJ
gujaf-197	288	25	contrary	contrary	ADJ
gujaf-197	288	26	to	to	ADP
gujaf-197	288	27	(	(	PUNCT
gujaf-197	288	28	ahmed	ahme	VERB
gujaf-197	288	29	,	,	PUNCT
gujaf-197	288	30	2013	2013	NUM
gujaf-197	288	31	;	;	PUNCT
gujaf-197	288	32	hemathilake	hemathilake	NOUN
gujaf-197	288	33	et	et	PROPN
gujaf-197	288	34	al	al	PROPN
gujaf-197	288	35	.	.	PROPN
gujaf-197	288	36	,	,	PUNCT
gujaf-197	288	37	2019	2019	NUM
gujaf-197	288	38	)	)	PUNCT
gujaf-197	288	39	.	.	PUNCT
gujaf-197	289	1	robustness	robustness	NOUN
gujaf-197	289	2	tests	test	NOUN
gujaf-197	289	3	even	even	ADV
gujaf-197	289	4	though	though	SCONJ
gujaf-197	289	5	correlation	correlation	NOUN
gujaf-197	289	6	matrix	matrix	NOUN
gujaf-197	289	7	was	be	AUX
gujaf-197	289	8	used	use	VERB
gujaf-197	289	9	to	to	PART
gujaf-197	289	10	detect	detect	VERB
gujaf-197	289	11	potential	potential	ADJ
gujaf-197	289	12	multicollinearity	multicollinearity	NOUN
gujaf-197	289	13	between	between	ADP
gujaf-197	289	14	independence	independence	NOUN
gujaf-197	289	15	variables	variable	NOUN
gujaf-197	289	16	,	,	PUNCT
gujaf-197	289	17	the	the	DET
gujaf-197	289	18	absent	absent	NOUN
gujaf-197	289	19	of	of	ADP
gujaf-197	289	20	high	high	ADJ
gujaf-197	289	21	correlation	correlation	NOUN
gujaf-197	289	22	does	do	AUX
gujaf-197	289	23	not	not	PART
gujaf-197	289	24	always	always	ADV
gujaf-197	289	25	mean	mean	VERB
gujaf-197	289	26	that	that	SCONJ
gujaf-197	289	27	there	there	PRON
gujaf-197	289	28	is	be	VERB
gujaf-197	289	29	no	no	DET
gujaf-197	289	30	multicollinearity	multicollinearity	NOUN
gujaf-197	289	31	.	.	PUNCT
gujaf-197	290	1	to	to	PART
gujaf-197	290	2	deal	deal	VERB
gujaf-197	290	3	with	with	ADP
gujaf-197	290	4	this	this	DET
gujaf-197	290	5	problem	problem	NOUN
gujaf-197	290	6	,	,	PUNCT
gujaf-197	290	7	the	the	DET
gujaf-197	290	8	gusau	gusau	ADJ
gujaf-197	290	9	journal	journal	NOUN
gujaf-197	290	10	of	of	ADP
gujaf-197	290	11	accounting	accounting	NOUN
gujaf-197	290	12	and	and	CCONJ
gujaf-197	290	13	finance	finance	NOUN
gujaf-197	290	14	,	,	PUNCT
gujaf-197	290	15	vol	vol	NOUN
gujaf-197	290	16	.	.	PROPN
gujaf-197	290	17	4	4	NUM
gujaf-197	290	18	,	,	PUNCT
gujaf-197	290	19	issue	issue	NOUN
gujaf-197	290	20	1	1	NUM
gujaf-197	290	21	,	,	PUNCT
gujaf-197	290	22	april	april	PROPN
gujaf-197	290	23	,	,	PUNCT
gujaf-197	290	24	2023	2023	NUM
gujaf-197	290	25	14	14	NUM
gujaf-197	290	26	multicollinearity	multicollinearity	NOUN
gujaf-197	290	27	was	be	AUX
gujaf-197	290	28	tested	test	VERB
gujaf-197	290	29	by	by	ADP
gujaf-197	290	30	finding	find	VERB
gujaf-197	290	31	the	the	DET
gujaf-197	290	32	variance	variance	NOUN
gujaf-197	290	33	inflation	inflation	NOUN
gujaf-197	290	34	factor	factor	NOUN
gujaf-197	290	35	(	(	PUNCT
gujaf-197	290	36	vif	vif	NOUN
gujaf-197	290	37	)	)	PUNCT
gujaf-197	290	38	values	value	NOUN
gujaf-197	290	39	for	for	ADP
gujaf-197	290	40	explanatory	explanatory	ADJ
gujaf-197	290	41	variables	variable	NOUN
gujaf-197	290	42	relevant	relevant	ADJ
gujaf-197	290	43	to	to	ADP
gujaf-197	290	44	the	the	DET
gujaf-197	290	45	model	model	NOUN
gujaf-197	290	46	.	.	PUNCT
gujaf-197	291	1	the	the	DET
gujaf-197	291	2	vif	vif	NOUN
gujaf-197	291	3	above	above	ADP
gujaf-197	291	4	10	10	NUM
gujaf-197	291	5	should	should	AUX
gujaf-197	291	6	be	be	AUX
gujaf-197	291	7	taken	take	VERB
gujaf-197	291	8	as	as	ADP
gujaf-197	291	9	a	a	DET
gujaf-197	291	10	presence	presence	NOUN
gujaf-197	291	11	of	of	ADP
gujaf-197	291	12	multicollinearity	multicollinearity	NOUN
gujaf-197	291	13	(	(	PUNCT
gujaf-197	291	14	studenmund	studenmund	NOUN
gujaf-197	291	15	,	,	PUNCT
gujaf-197	291	16	2000	2000	NUM
gujaf-197	291	17	)	)	PUNCT
gujaf-197	291	18	.	.	PUNCT
gujaf-197	292	1	from	from	ADP
gujaf-197	292	2	the	the	DET
gujaf-197	292	3	result	result	NOUN
gujaf-197	292	4	above	above	ADP
gujaf-197	292	5	the	the	DET
gujaf-197	292	6	mean	mean	NOUN
gujaf-197	292	7	vif	vif	NOUN
gujaf-197	292	8	value	value	NOUN
gujaf-197	292	9	is	be	AUX
gujaf-197	292	10	1.24	1.24	NUM
gujaf-197	292	11	which	which	PRON
gujaf-197	292	12	is	be	AUX
gujaf-197	292	13	far	far	ADV
gujaf-197	292	14	less	less	ADJ
gujaf-197	292	15	than	than	ADP
gujaf-197	292	16	benchmark	benchmark	NOUN
gujaf-197	292	17	10	10	NUM
gujaf-197	292	18	.	.	PUNCT
gujaf-197	293	1	this	this	PRON
gujaf-197	293	2	shows	show	VERB
gujaf-197	293	3	absent	absent	ADJ
gujaf-197	293	4	of	of	ADP
gujaf-197	293	5	multicollinearity	multicollinearity	NOUN
gujaf-197	293	6	in	in	ADP
gujaf-197	293	7	the	the	DET
gujaf-197	293	8	model	model	NOUN
gujaf-197	293	9	.	.	PUNCT
gujaf-197	294	1	in	in	ADP
gujaf-197	294	2	order	order	NOUN
gujaf-197	294	3	to	to	PART
gujaf-197	294	4	ensure	ensure	VERB
gujaf-197	294	5	validity	validity	NOUN
gujaf-197	294	6	and	and	CCONJ
gujaf-197	294	7	reliability	reliability	NOUN
gujaf-197	294	8	of	of	ADP
gujaf-197	294	9	statistical	statistical	ADJ
gujaf-197	294	10	inferences	inference	NOUN
gujaf-197	294	11	,	,	PUNCT
gujaf-197	294	12	robustness	robustness	NOUN
gujaf-197	294	13	tests	test	NOUN
gujaf-197	294	14	were	be	AUX
gujaf-197	294	15	conducted	conduct	VERB
gujaf-197	294	16	.	.	PUNCT
gujaf-197	295	1	this	this	PRON
gujaf-197	295	2	was	be	AUX
gujaf-197	295	3	necessary	necessary	ADJ
gujaf-197	295	4	in	in	AUX
gujaf-197	295	5	identify	identify	VERB
gujaf-197	295	6	which	which	PRON
gujaf-197	295	7	of	of	ADP
gujaf-197	295	8	the	the	DET
gujaf-197	295	9	panel	panel	NOUN
gujaf-197	295	10	regression	regression	NOUN
gujaf-197	295	11	results	result	NOUN
gujaf-197	295	12	is	be	AUX
gujaf-197	295	13	most	most	ADV
gujaf-197	295	14	appropriate	appropriate	ADJ
gujaf-197	295	15	and	and	CCONJ
gujaf-197	295	16	robust	robust	ADJ
gujaf-197	295	17	in	in	ADP
gujaf-197	295	18	explaining	explain	VERB
gujaf-197	295	19	the	the	DET
gujaf-197	295	20	impact	impact	NOUN
gujaf-197	295	21	of	of	ADP
gujaf-197	295	22	board	board	NOUN
gujaf-197	295	23	characteristics	characteristic	NOUN
gujaf-197	295	24	variables	variable	NOUN
gujaf-197	295	25	and	and	CCONJ
gujaf-197	295	26	earnings	earning	NOUN
gujaf-197	295	27	management	management	NOUN
gujaf-197	295	28	of	of	ADP
gujaf-197	295	29	listed	list	VERB
gujaf-197	295	30	consumer	consumer	NOUN
gujaf-197	295	31	goods	good	NOUN
gujaf-197	295	32	firms	firm	NOUN
gujaf-197	295	33	in	in	ADP
gujaf-197	295	34	nigeria	nigeria	PROPN
gujaf-197	295	35	.	.	PUNCT
gujaf-197	296	1	based	base	VERB
gujaf-197	296	2	on	on	ADP
gujaf-197	296	3	the	the	DET
gujaf-197	296	4	hausman	hausman	PROPN
gujaf-197	296	5	specification	specification	NOUN
gujaf-197	296	6	test	test	NOUN
gujaf-197	296	7	that	that	PRON
gujaf-197	296	8	showed	show	VERB
gujaf-197	296	9	a	a	DET
gujaf-197	296	10	chi2	chi2	NOUN
gujaf-197	296	11	value	value	NOUN
gujaf-197	296	12	of	of	ADP
gujaf-197	296	13	0.59	0.59	NUM
gujaf-197	296	14	and	and	CCONJ
gujaf-197	296	15	prob	prob	NOUN
gujaf-197	296	16	>	>	NOUN
gujaf-197	296	17	chi2	chi2	NOUN
gujaf-197	296	18	value	value	NOUN
gujaf-197	296	19	of	of	ADP
gujaf-197	296	20	0.9644	0.9644	NUM
gujaf-197	296	21	,	,	PUNCT
gujaf-197	296	22	the	the	DET
gujaf-197	296	23	random	random	ADJ
gujaf-197	296	24	effect	effect	NOUN
gujaf-197	296	25	model	model	NOUN
gujaf-197	296	26	was	be	AUX
gujaf-197	296	27	identified	identify	VERB
gujaf-197	296	28	as	as	ADP
gujaf-197	296	29	the	the	DET
gujaf-197	296	30	most	most	ADV
gujaf-197	296	31	appropriate	appropriate	ADJ
gujaf-197	296	32	for	for	ADP
gujaf-197	296	33	the	the	DET
gujaf-197	296	34	study	study	NOUN
gujaf-197	296	35	.	.	PUNCT
gujaf-197	297	1	this	this	DET
gujaf-197	297	2	model	model	NOUN
gujaf-197	297	3	recognizes	recognize	VERB
gujaf-197	297	4	the	the	DET
gujaf-197	297	5	individual	individual	ADJ
gujaf-197	297	6	characteristics	characteristic	NOUN
gujaf-197	297	7	of	of	ADP
gujaf-197	297	8	listed	list	VERB
gujaf-197	297	9	consumer	consumer	NOUN
gujaf-197	297	10	goods	good	NOUN
gujaf-197	297	11	firms	firm	NOUN
gujaf-197	297	12	hence	hence	ADV
gujaf-197	297	13	do	do	AUX
gujaf-197	297	14	not	not	PART
gujaf-197	297	15	allow	allow	VERB
gujaf-197	297	16	the	the	DET
gujaf-197	297	17	entities	entity	NOUN
gujaf-197	297	18	error	error	NOUN
gujaf-197	297	19	term	term	NOUN
gujaf-197	297	20	and	and	CCONJ
gujaf-197	297	21	constant	constant	ADJ
gujaf-197	297	22	to	to	PART
gujaf-197	297	23	be	be	AUX
gujaf-197	297	24	correlated	correlate	VERB
gujaf-197	297	25	with	with	ADP
gujaf-197	297	26	other	other	ADJ
gujaf-197	297	27	firm	firm	NOUN
gujaf-197	297	28	’s	’s	PART
gujaf-197	297	29	characteristics	characteristic	NOUN
gujaf-197	297	30	.	.	PUNCT
gujaf-197	298	1	5	5	X
gujaf-197	298	2	.	.	X
gujaf-197	298	3	conclusion	conclusion	NOUN
gujaf-197	298	4	and	and	CCONJ
gujaf-197	298	5	recommendations	recommendation	NOUN
gujaf-197	298	6	having	having	AUX
gujaf-197	298	7	examined	examine	VERB
gujaf-197	298	8	theoretical	theoretical	ADJ
gujaf-197	298	9	and	and	CCONJ
gujaf-197	298	10	empirical	empirical	ADJ
gujaf-197	298	11	evidence	evidence	NOUN
gujaf-197	298	12	that	that	PRON
gujaf-197	298	13	attempt	attempt	VERB
gujaf-197	298	14	to	to	PART
gujaf-197	298	15	establish	establish	VERB
gujaf-197	298	16	a	a	DET
gujaf-197	298	17	relationship	relationship	NOUN
gujaf-197	298	18	between	between	ADP
gujaf-197	298	19	board	board	NOUN
gujaf-197	298	20	characteristics	characteristic	NOUN
gujaf-197	298	21	and	and	CCONJ
gujaf-197	298	22	earnings	earning	NOUN
gujaf-197	298	23	management	management	NOUN
gujaf-197	298	24	it	it	PRON
gujaf-197	298	25	was	be	AUX
gujaf-197	298	26	concluded	conclude	VERB
gujaf-197	298	27	that	that	SCONJ
gujaf-197	298	28	board	board	NOUN
gujaf-197	298	29	characteristics	characteristic	NOUN
gujaf-197	298	30	influence	influence	NOUN
gujaf-197	298	31	earnings	earning	NOUN
gujaf-197	298	32	management	management	NOUN
gujaf-197	298	33	.	.	PUNCT
gujaf-197	299	1	board	board	NOUN
gujaf-197	299	2	independence	independence	NOUN
gujaf-197	299	3	,	,	PUNCT
gujaf-197	299	4	meetings	meeting	NOUN
gujaf-197	299	5	,	,	PUNCT
gujaf-197	299	6	diversity	diversity	NOUN
gujaf-197	299	7	and	and	CCONJ
gujaf-197	299	8	board	board	NOUN
gujaf-197	299	9	expertise	expertise	NOUN
gujaf-197	299	10	were	be	AUX
gujaf-197	299	11	used	use	VERB
gujaf-197	299	12	to	to	PART
gujaf-197	299	13	measure	measure	VERB
gujaf-197	299	14	the	the	DET
gujaf-197	299	15	level	level	NOUN
gujaf-197	299	16	of	of	ADP
gujaf-197	299	17	influence	influence	NOUN
gujaf-197	299	18	on	on	ADP
gujaf-197	299	19	earnings	earning	NOUN
gujaf-197	299	20	management	management	NOUN
gujaf-197	299	21	of	of	ADP
gujaf-197	299	22	listed	list	VERB
gujaf-197	299	23	consumer	consumer	NOUN
gujaf-197	299	24	goods	good	NOUN
gujaf-197	299	25	firms	firm	NOUN
gujaf-197	299	26	in	in	ADP
gujaf-197	299	27	nigeria	nigeria	PROPN
gujaf-197	299	28	.	.	PUNCT
gujaf-197	300	1	while	while	SCONJ
gujaf-197	300	2	the	the	DET
gujaf-197	300	3	modified	modify	VERB
gujaf-197	300	4	jones	jones	PROPN
gujaf-197	300	5	model	model	PROPN
gujaf-197	300	6	for	for	ADP
gujaf-197	300	7	estimating	estimate	VERB
gujaf-197	300	8	discretionary	discretionary	ADJ
gujaf-197	300	9	accruals	accrual	NOUN
gujaf-197	300	10	was	be	AUX
gujaf-197	300	11	used	use	VERB
gujaf-197	300	12	to	to	PART
gujaf-197	300	13	measure	measure	VERB
gujaf-197	300	14	earnings	earning	NOUN
gujaf-197	300	15	management	management	NOUN
gujaf-197	300	16	.	.	PUNCT
gujaf-197	301	1	the	the	DET
gujaf-197	301	2	study	study	NOUN
gujaf-197	301	3	revealed	reveal	VERB
gujaf-197	301	4	that	that	SCONJ
gujaf-197	301	5	board	board	NOUN
gujaf-197	301	6	independence	independence	NOUN
gujaf-197	301	7	has	have	VERB
gujaf-197	301	8	no	no	DET
gujaf-197	301	9	significant	significant	ADJ
gujaf-197	301	10	influence	influence	NOUN
gujaf-197	301	11	on	on	ADP
gujaf-197	301	12	earning	earn	VERB
gujaf-197	301	13	management	management	NOUN
gujaf-197	301	14	of	of	ADP
gujaf-197	301	15	listed	list	VERB
gujaf-197	301	16	consumer	consumer	NOUN
gujaf-197	301	17	goods	good	NOUN
gujaf-197	301	18	firms	firm	NOUN
gujaf-197	301	19	in	in	ADP
gujaf-197	301	20	nigeria	nigeria	PROPN
gujaf-197	301	21	.	.	PUNCT
gujaf-197	302	1	similarly	similarly	ADV
gujaf-197	302	2	,	,	PUNCT
gujaf-197	302	3	it	it	PRON
gujaf-197	302	4	was	be	AUX
gujaf-197	302	5	found	find	VERB
gujaf-197	302	6	that	that	SCONJ
gujaf-197	302	7	,	,	PUNCT
gujaf-197	302	8	board	board	NOUN
gujaf-197	302	9	meeting	meeting	NOUN
gujaf-197	302	10	of	of	ADP
gujaf-197	302	11	listed	list	VERB
gujaf-197	302	12	consumer	consumer	NOUN
gujaf-197	302	13	goods	good	NOUN
gujaf-197	302	14	firms	firm	NOUN
gujaf-197	302	15	in	in	ADP
gujaf-197	302	16	nigeria	nigeria	PROPN
gujaf-197	302	17	has	have	VERB
gujaf-197	302	18	no	no	DET
gujaf-197	302	19	significant	significant	ADJ
gujaf-197	302	20	influence	influence	NOUN
gujaf-197	302	21	on	on	ADP
gujaf-197	302	22	earnings	earning	NOUN
gujaf-197	302	23	management	management	NOUN
gujaf-197	302	24	.	.	PUNCT
gujaf-197	303	1	however	however	ADV
gujaf-197	303	2	,	,	PUNCT
gujaf-197	303	3	board	board	NOUN
gujaf-197	303	4	gender	gender	NOUN
gujaf-197	303	5	diversity	diversity	NOUN
gujaf-197	303	6	and	and	CCONJ
gujaf-197	303	7	board	board	NOUN
gujaf-197	303	8	expertise	expertise	NOUN
gujaf-197	303	9	were	be	AUX
gujaf-197	303	10	found	find	VERB
gujaf-197	303	11	to	to	PART
gujaf-197	303	12	have	have	VERB
gujaf-197	303	13	a	a	DET
gujaf-197	303	14	negative	negative	ADJ
gujaf-197	303	15	and	and	CCONJ
gujaf-197	303	16	statistically	statistically	ADV
gujaf-197	303	17	significant	significant	ADJ
gujaf-197	303	18	influence	influence	NOUN
gujaf-197	303	19	on	on	ADP
gujaf-197	303	20	earnings	earning	NOUN
gujaf-197	303	21	management	management	NOUN
gujaf-197	303	22	.	.	PUNCT
gujaf-197	304	1	thus	thus	ADV
gujaf-197	304	2	,	,	PUNCT
gujaf-197	304	3	from	from	ADP
gujaf-197	304	4	the	the	DET
gujaf-197	304	5	above	above	ADJ
gujaf-197	304	6	findings	finding	NOUN
gujaf-197	304	7	,	,	PUNCT
gujaf-197	304	8	the	the	DET
gujaf-197	304	9	following	follow	VERB
gujaf-197	304	10	recommendations	recommendation	NOUN
gujaf-197	304	11	were	be	AUX
gujaf-197	304	12	made	make	VERB
gujaf-197	304	13	.	.	PUNCT
gujaf-197	305	1	i.	i.	PROPN
gujaf-197	305	2	regulatory	regulatory	ADJ
gujaf-197	305	3	agencies	agency	NOUN
gujaf-197	305	4	such	such	ADJ
gujaf-197	305	5	as	as	ADP
gujaf-197	305	6	the	the	DET
gujaf-197	305	7	financial	financial	ADJ
gujaf-197	305	8	reporting	reporting	NOUN
gujaf-197	305	9	council	council	PROPN
gujaf-197	305	10	of	of	ADP
gujaf-197	305	11	nigeria	nigeria	PROPN
gujaf-197	305	12	(	(	PUNCT
gujaf-197	305	13	frcn	frcn	PROPN
gujaf-197	305	14	)	)	PUNCT
gujaf-197	305	15	and	and	CCONJ
gujaf-197	305	16	the	the	DET
gujaf-197	305	17	security	security	NOUN
gujaf-197	305	18	and	and	CCONJ
gujaf-197	305	19	exchange	exchange	PROPN
gujaf-197	305	20	commission	commission	PROPN
gujaf-197	305	21	(	(	PUNCT
gujaf-197	305	22	sec	sec	PROPN
gujaf-197	305	23	)	)	PUNCT
gujaf-197	305	24	should	should	AUX
gujaf-197	305	25	above	above	ADP
gujaf-197	305	26	ensuring	ensure	VERB
gujaf-197	305	27	compliance	compliance	NOUN
gujaf-197	305	28	ensure	ensure	VERB
gujaf-197	305	29	that	that	SCONJ
gujaf-197	305	30	there	there	PRON
gujaf-197	305	31	is	be	VERB
gujaf-197	305	32	increased	increase	VERB
gujaf-197	305	33	female	female	ADJ
gujaf-197	305	34	representation	representation	NOUN
gujaf-197	305	35	on	on	ADP
gujaf-197	305	36	the	the	DET
gujaf-197	305	37	boards	board	NOUN
gujaf-197	305	38	of	of	ADP
gujaf-197	305	39	listed	list	VERB
gujaf-197	305	40	consumer	consumer	NOUN
gujaf-197	305	41	goods	good	NOUN
gujaf-197	305	42	firms	firm	NOUN
gujaf-197	305	43	in	in	ADP
gujaf-197	305	44	nigeria	nigeria	PROPN
gujaf-197	305	45	.	.	PUNCT
gujaf-197	306	1	this	this	PRON
gujaf-197	306	2	is	be	AUX
gujaf-197	306	3	because	because	SCONJ
gujaf-197	306	4	it	it	PRON
gujaf-197	306	5	has	have	AUX
gujaf-197	306	6	been	be	AUX
gujaf-197	306	7	established	establish	VERB
gujaf-197	306	8	that	that	DET
gujaf-197	306	9	increase	increase	NOUN
gujaf-197	306	10	in	in	ADP
gujaf-197	306	11	gender	gender	NOUN
gujaf-197	306	12	diversity	diversity	NOUN
gujaf-197	306	13	will	will	AUX
gujaf-197	306	14	significantly	significantly	ADV
gujaf-197	306	15	influence	influence	VERB
gujaf-197	306	16	earning	earn	VERB
gujaf-197	306	17	management	management	NOUN
gujaf-197	306	18	by	by	ADP
gujaf-197	306	19	decreasing	decrease	VERB
gujaf-197	306	20	it	it	PRON
gujaf-197	306	21	.	.	PUNCT
gujaf-197	307	1	gusau	gusau	ADJ
gujaf-197	307	2	journal	journal	PROPN
gujaf-197	307	3	of	of	ADP
gujaf-197	307	4	accounting	accounting	NOUN
gujaf-197	307	5	and	and	CCONJ
gujaf-197	307	6	finance	finance	NOUN
gujaf-197	307	7	,	,	PUNCT
gujaf-197	307	8	vol	vol	NOUN
gujaf-197	307	9	.	.	PROPN
gujaf-197	307	10	4	4	NUM
gujaf-197	307	11	,	,	PUNCT
gujaf-197	307	12	issue	issue	NOUN
gujaf-197	307	13	1	1	NUM
gujaf-197	307	14	,	,	PUNCT
gujaf-197	307	15	april	april	PROPN
gujaf-197	307	16	,	,	PUNCT
gujaf-197	307	17	2023	2023	NUM
gujaf-197	307	18	15	15	NUM
gujaf-197	307	19	ii	ii	NOUN
gujaf-197	307	20	.	.	PUNCT
gujaf-197	308	1	shareholders	shareholder	NOUN
gujaf-197	308	2	and	and	CCONJ
gujaf-197	308	3	other	other	ADJ
gujaf-197	308	4	stakeholders	stakeholder	NOUN
gujaf-197	308	5	should	should	AUX
gujaf-197	308	6	ensure	ensure	VERB
gujaf-197	308	7	that	that	SCONJ
gujaf-197	308	8	only	only	ADV
gujaf-197	308	9	directors	director	NOUN
gujaf-197	308	10	with	with	ADP
gujaf-197	308	11	relevant	relevant	ADJ
gujaf-197	308	12	experience	experience	NOUN
gujaf-197	308	13	and	and	CCONJ
gujaf-197	308	14	skills	skill	NOUN
gujaf-197	308	15	are	be	AUX
gujaf-197	308	16	appointed	appoint	VERB
gujaf-197	308	17	as	as	ADP
gujaf-197	308	18	board	board	NOUN
gujaf-197	308	19	members	member	NOUN
gujaf-197	308	20	.	.	PUNCT
gujaf-197	309	1	this	this	PRON
gujaf-197	309	2	will	will	AUX
gujaf-197	309	3	introduce	introduce	VERB
gujaf-197	309	4	professionalism	professionalism	NOUN
gujaf-197	309	5	and	and	CCONJ
gujaf-197	309	6	increase	increase	VERB
gujaf-197	309	7	competence	competence	NOUN
gujaf-197	309	8	of	of	ADP
gujaf-197	309	9	the	the	DET
gujaf-197	309	10	board	board	NOUN
gujaf-197	309	11	.	.	PUNCT
gujaf-197	310	1	this	this	PRON
gujaf-197	310	2	is	be	AUX
gujaf-197	310	3	necessary	necessary	ADJ
gujaf-197	310	4	as	as	SCONJ
gujaf-197	310	5	it	it	PRON
gujaf-197	310	6	will	will	AUX
gujaf-197	310	7	help	help	VERB
gujaf-197	310	8	minimize	minimize	VERB
gujaf-197	310	9	earnings	earning	NOUN
gujaf-197	310	10	management	management	NOUN
gujaf-197	310	11	tendencies	tendency	NOUN
gujaf-197	310	12	by	by	ADP
gujaf-197	310	13	management	management	NOUN
gujaf-197	310	14	.	.	PUNCT
gujaf-197	311	1	references	reference	NOUN
gujaf-197	311	2	ahmed	ahmed	PROPN
gujaf-197	311	3	,	,	PUNCT
gujaf-197	311	4	s.	s.	PROPN
gujaf-197	311	5	(	(	PUNCT
gujaf-197	311	6	2013	2013	NUM
gujaf-197	311	7	)	)	PUNCT
gujaf-197	311	8	.	.	PUNCT
gujaf-197	312	1	board	board	NOUN
gujaf-197	312	2	of	of	ADP
gujaf-197	312	3	director	director	NOUN
gujaf-197	312	4	characteristics	characteristic	NOUN
gujaf-197	312	5	and	and	CCONJ
gujaf-197	312	6	earnings	earning	NOUN
gujaf-197	312	7	management	management	NOUN
gujaf-197	312	8	in	in	ADP
gujaf-197	312	9	malaysia	malaysia	PROPN
gujaf-197	312	10	.	.	PUNCT
gujaf-197	313	1	journalon	journalon	PROPN
gujaf-197	313	2	business	business	PROPN
gujaf-197	313	3	review	review	PROPN
gujaf-197	313	4	(	(	PUNCT
gujaf-197	313	5	gbr	gbr	PROPN
gujaf-197	313	6	)	)	PUNCT
gujaf-197	313	7	,	,	PUNCT
gujaf-197	313	8	2(4	2(4	NUM
gujaf-197	313	9	)	)	PUNCT
gujaf-197	313	10	,	,	PUNCT
gujaf-197	313	11	94–99	94–99	NUM
gujaf-197	313	12	.	.	PUNCT
gujaf-197	314	1	https://doi.org/10.5176/2010-4804	https://doi.org/10.5176/2010-4804	PROPN
gujaf-197	314	2	aifuwa	aifuwa	PROPN
gujaf-197	314	3	,	,	PUNCT
gujaf-197	314	4	h.	h.	PROPN
gujaf-197	314	5	o.	o.	PROPN
gujaf-197	314	6	,	,	PUNCT
gujaf-197	314	7	&	&	CCONJ
gujaf-197	314	8	embele	embele	PROPN
gujaf-197	314	9	,	,	PUNCT
gujaf-197	314	10	k.	k.	PROPN
gujaf-197	314	11	(	(	PUNCT
gujaf-197	314	12	2019	2019	NUM
gujaf-197	314	13	)	)	PUNCT
gujaf-197	314	14	.	.	PUNCT
gujaf-197	315	1	board	board	NOUN
gujaf-197	315	2	characteristics	characteristic	NOUN
gujaf-197	315	3	and	and	CCONJ
gujaf-197	315	4	financial	financial	ADJ
gujaf-197	315	5	reporting	reporting	NOUN
gujaf-197	315	6	quality	quality	NOUN
gujaf-197	315	7	:	:	PUNCT
gujaf-197	315	8	evidence	evidence	NOUN
gujaf-197	315	9	from	from	ADP
gujaf-197	315	10	jordan	jordan	PROPN
gujaf-197	315	11	.	.	PUNCT
gujaf-197	316	1	journal	journal	PROPN
gujaf-197	316	2	of	of	ADP
gujaf-197	316	3	accounting	accounting	NOUN
gujaf-197	316	4	and	and	CCONJ
gujaf-197	316	5	financial	financial	ADJ
gujaf-197	316	6	management	management	NOUN
gujaf-197	316	7	,	,	PUNCT
gujaf-197	316	8	5(1	5(1	NUM
gujaf-197	316	9	)	)	PUNCT
gujaf-197	316	10	,	,	PUNCT
gujaf-197	316	11	8–29	8–29	NOUN
gujaf-197	316	12	.	.	PUNCT
gujaf-197	317	1	https://doi.org/10.22495/cocv11i3p1	https://doi.org/10.22495/cocv11i3p1	PROPN
gujaf-197	317	2	akeju	akeju	PROPN
gujaf-197	317	3	,	,	PUNCT
gujaf-197	317	4	j.	j.	PROPN
gujaf-197	317	5	b	b	PROPN
gujaf-197	317	6	&	&	CCONJ
gujaf-197	317	7	babatunde	babatunde	PROPN
gujaf-197	317	8	,	,	PUNCT
gujaf-197	317	9	a.	a.	NOUN
gujaf-197	317	10	a.	a.	NOUN
gujaf-197	317	11	(	(	PUNCT
gujaf-197	317	12	2017	2017	NUM
gujaf-197	317	13	)	)	PUNCT
gujaf-197	317	14	.	.	PUNCT
gujaf-197	318	1	corporate	corporate	ADJ
gujaf-197	318	2	governance	governance	NOUN
gujaf-197	318	3	and	and	CCONJ
gujaf-197	318	4	financial	financial	ADJ
gujaf-197	318	5	reporting	reporting	NOUN
gujaf-197	318	6	quality	quality	NOUN
gujaf-197	318	7	in	in	ADP
gujaf-197	318	8	nigeria	nigeria	PROPN
gujaf-197	318	9	.	.	PUNCT
gujaf-197	319	1	international	international	ADJ
gujaf-197	319	2	journal	journal	PROPN
gujaf-197	319	3	of	of	ADP
gujaf-197	319	4	information	information	NOUN
gujaf-197	319	5	research	research	NOUN
gujaf-197	319	6	and	and	CCONJ
gujaf-197	319	7	review	review	NOUN
gujaf-197	319	8	,	,	PUNCT
gujaf-197	319	9	4(2	4(2	NUM
gujaf-197	319	10	)	)	PUNCT
gujaf-197	319	11	,	,	PUNCT
gujaf-197	319	12	3749	3749	NUM
gujaf-197	319	13	-	-	SYM
gujaf-197	319	14	3753	3753	NUM
gujaf-197	319	15	.	.	PUNCT
gujaf-197	320	1	alvarado	alvarado	PROPN
gujaf-197	320	2	,	,	PUNCT
gujaf-197	320	3	m.	m.	PROPN
gujaf-197	320	4	&	&	CCONJ
gujaf-197	320	5	boyd	boyd	PROPN
gujaf-197	320	6	-	-	PUNCT
gujaf-197	320	7	barrett	barrett	PROPN
gujaf-197	320	8	,	,	PUNCT
gujaf-197	320	9	o.	o.	NOUN
gujaf-197	320	10	(	(	PUNCT
gujaf-197	320	11	1992	1992	NUM
gujaf-197	320	12	)	)	PUNCT
gujaf-197	320	13	.	.	PUNCT
gujaf-197	321	1	media	medium	NOUN
gujaf-197	321	2	education	education	NOUN
gujaf-197	321	3	:	:	PUNCT
gujaf-197	321	4	an	an	DET
gujaf-197	321	5	introduction	introduction	NOUN
gujaf-197	321	6	.	.	PUNCT
gujaf-197	322	1	london	london	PROPN
gujaf-197	322	2	:	:	PUNCT
gujaf-197	322	3	british	british	ADJ
gujaf-197	322	4	film	film	PROPN
gujaf-197	322	5	institute	institute	PROPN
gujaf-197	322	6	.	.	PUNCT
gujaf-197	323	1	pp	pp	X
gujaf-197	323	2	.	.	PUNCT
gujaf-197	324	1	10	10	NUM
gujaf-197	324	2	-	-	SYM
gujaf-197	324	3	135	135	NUM
gujaf-197	324	4	.	.	PUNCT
gujaf-197	325	1	antic	antic	ADJ
gujaf-197	325	2	,	,	PUNCT
gujaf-197	325	3	bala	bala	PROPN
gujaf-197	325	4	,	,	PUNCT
gujaf-197	325	5	h.	h.	PROPN
gujaf-197	325	6	,	,	PUNCT
gujaf-197	325	7	&	&	CCONJ
gujaf-197	325	8	kumai	kumai	PROPN
gujaf-197	325	9	,	,	PUNCT
gujaf-197	325	10	g.	g.	PROPN
gujaf-197	325	11	b.	b.	PROPN
gujaf-197	325	12	(	(	PUNCT
gujaf-197	325	13	2015	2015	NUM
gujaf-197	325	14	)	)	PUNCT
gujaf-197	325	15	.	.	PUNCT
gujaf-197	326	1	board	board	NOUN
gujaf-197	326	2	characteristics	characteristic	NOUN
gujaf-197	326	3	and	and	CCONJ
gujaf-197	326	4	earnings	earning	NOUN
gujaf-197	326	5	management	management	NOUN
gujaf-197	326	6	of	of	ADP
gujaf-197	326	7	listed	list	VERB
gujaf-197	326	8	food	food	NOUN
gujaf-197	326	9	and	and	CCONJ
gujaf-197	326	10	beverages	beverage	NOUN
gujaf-197	326	11	firms	firm	NOUN
gujaf-197	326	12	in	in	ADP
gujaf-197	326	13	nigeria	nigeria	PROPN
gujaf-197	326	14	.	.	PUNCT
gujaf-197	327	1	european	european	PROPN
gujaf-197	327	2	journal	journal	PROPN
gujaf-197	327	3	of	of	ADP
gujaf-197	327	4	accounting	accounting	NOUN
gujaf-197	327	5	,	,	PUNCT
gujaf-197	327	6	auditing	auditing	NOUN
gujaf-197	327	7	and	and	CCONJ
gujaf-197	327	8	finance	finance	NOUN
gujaf-197	327	9	research	research	NOUN
gujaf-197	327	10	,	,	PUNCT
gujaf-197	327	11	3(8	3(8	NUM
gujaf-197	327	12	)	)	PUNCT
gujaf-197	327	13	,	,	PUNCT
gujaf-197	327	14	25–41	25–41	NUM
gujaf-197	327	15	.	.	PUNCT
gujaf-197	328	1	buraik	buraik	PROPN
gujaf-197	328	2	,	,	PUNCT
gujaf-197	328	3	o.	o.	PROPN
gujaf-197	328	4	,	,	PUNCT
gujaf-197	328	5	&	&	CCONJ
gujaf-197	328	6	idris	idris	PROPN
gujaf-197	328	7	,	,	PUNCT
gujaf-197	328	8	m.	m.	NOUN
gujaf-197	328	9	(	(	PUNCT
gujaf-197	328	10	2020	2020	NUM
gujaf-197	328	11	)	)	PUNCT
gujaf-197	328	12	.	.	PUNCT
gujaf-197	329	1	board	board	NOUN
gujaf-197	329	2	characteristics	characteristic	NOUN
gujaf-197	329	3	and	and	CCONJ
gujaf-197	329	4	intentions	intention	NOUN
gujaf-197	329	5	of	of	ADP
gujaf-197	329	6	earnings	earning	NOUN
gujaf-197	329	7	management	management	NOUN
gujaf-197	329	8	.	.	PUNCT
gujaf-197	330	1	international	international	ADJ
gujaf-197	330	2	journal	journal	PROPN
gujaf-197	330	3	of	of	ADP
gujaf-197	330	4	innovation	innovation	NOUN
gujaf-197	330	5	,	,	PUNCT
gujaf-197	330	6	creativity	creativity	NOUN
gujaf-197	330	7	and	and	CCONJ
gujaf-197	330	8	change	change	NOUN
gujaf-197	330	9	,	,	PUNCT
gujaf-197	330	10	14(5	14(5	NUM
gujaf-197	330	11	)	)	PUNCT
gujaf-197	330	12	,	,	PUNCT
gujaf-197	330	13	25–41	25–41	NUM
gujaf-197	330	14	.	.	PUNCT
gujaf-197	331	1	dechow	dechow	ADJ
gujaf-197	331	2	,	,	PUNCT
gujaf-197	331	3	p.	p.	NOUN
gujaf-197	331	4	m.	m.	NOUN
gujaf-197	331	5	,	,	PUNCT
gujaf-197	331	6	sloan	sloan	PROPN
gujaf-197	331	7	,	,	PUNCT
gujaf-197	331	8	r.	r.	PROPN
gujaf-197	331	9	g.	g.	PROPN
gujaf-197	331	10	,	,	PUNCT
gujaf-197	331	11	&	&	CCONJ
gujaf-197	331	12	sweeney	sweeney	PROPN
gujaf-197	331	13	,	,	PUNCT
gujaf-197	331	14	a.	a.	NOUN
gujaf-197	331	15	p.	p.	NOUN
gujaf-197	331	16	(	(	PUNCT
gujaf-197	331	17	1995	1995	NUM
gujaf-197	331	18	)	)	PUNCT
gujaf-197	331	19	.	.	PUNCT
gujaf-197	332	1	detecting	detect	VERB
gujaf-197	332	2	earnings	earning	NOUN
gujaf-197	332	3	management	management	NOUN
gujaf-197	332	4	.	.	PUNCT
gujaf-197	333	1	the	the	DET
gujaf-197	333	2	accounting	accounting	NOUN
gujaf-197	333	3	review	review	NOUN
gujaf-197	333	4	,	,	PUNCT
gujaf-197	333	5	70(2	70(2	PROPN
gujaf-197	333	6	)	)	PUNCT
gujaf-197	333	7	,	,	PUNCT
gujaf-197	333	8	193–225	193–225	NUM
gujaf-197	333	9	.	.	PUNCT
gujaf-197	334	1	https://doi.org/10.5694/j.1326-5377.1952.tb109167.x	https://doi.org/10.5694/j.1326-5377.1952.tb109167.x	PROPN
gujaf-197	334	2	edwin	edwin	PROPN
gujaf-197	334	3	,	,	PUNCT
gujaf-197	334	4	a.	a.	PROPN
gujaf-197	334	5	o.	o.	PROPN
gujaf-197	334	6	,	,	PUNCT
gujaf-197	334	7	&	&	CCONJ
gujaf-197	334	8	timothy	timothy	PROPN
gujaf-197	334	9	,	,	PUNCT
gujaf-197	334	10	p.	p.	NOUN
gujaf-197	334	11	(	(	PUNCT
gujaf-197	334	12	2019	2019	NUM
gujaf-197	334	13	)	)	PUNCT
gujaf-197	334	14	.	.	PUNCT
gujaf-197	335	1	board	board	NOUN
gujaf-197	335	2	gender	gender	NOUN
gujaf-197	335	3	diversity	diversity	NOUN
gujaf-197	335	4	and	and	CCONJ
gujaf-197	335	5	financial	financial	ADJ
gujaf-197	335	6	reporting	reporting	NOUN
gujaf-197	335	7	quality	quality	NOUN
gujaf-197	335	8	:	:	PUNCT
gujaf-197	335	9	empirical	empirical	ADJ
gujaf-197	335	10	evidence	evidence	NOUN
gujaf-197	335	11	from	from	ADP
gujaf-197	335	12	nigeria	nigeria	PROPN
gujaf-197	335	13	.	.	PUNCT
gujaf-197	336	1	global	global	ADJ
gujaf-197	336	2	journal	journal	PROPN
gujaf-197	336	3	for	for	ADP
gujaf-197	336	4	research	research	NOUN
gujaf-197	336	5	analysis	analysis	NOUN
gujaf-197	336	6	,	,	PUNCT
gujaf-197	336	7	8(4	8(4	NUM
gujaf-197	336	8	)	)	PUNCT
gujaf-197	336	9	,	,	PUNCT
gujaf-197	336	10	120–126	120–126	NUM
gujaf-197	336	11	.	.	PUNCT
gujaf-197	337	1	fan	fan	PROPN
gujaf-197	337	2	,	,	PUNCT
gujaf-197	337	3	y.	y.	PROPN
gujaf-197	337	4	,	,	PUNCT
gujaf-197	337	5	jiang	jiang	PROPN
gujaf-197	337	6	,	,	PUNCT
gujaf-197	337	7	y.	y.	PROPN
gujaf-197	337	8	,	,	PUNCT
gujaf-197	337	9	zhang	zhang	PROPN
gujaf-197	337	10	,	,	PUNCT
gujaf-197	337	11	x.	x.	PROPN
gujaf-197	337	12	,	,	PUNCT
gujaf-197	337	13	&	&	CCONJ
gujaf-197	337	14	zhou	zhou	PROPN
gujaf-197	337	15	,	,	PUNCT
gujaf-197	337	16	y.	y.	PROPN
gujaf-197	337	17	(	(	PUNCT
gujaf-197	337	18	2019	2019	NUM
gujaf-197	337	19	)	)	PUNCT
gujaf-197	337	20	.	.	PUNCT
gujaf-197	338	1	women	woman	NOUN
gujaf-197	338	2	on	on	ADP
gujaf-197	338	3	boards	board	NOUN
gujaf-197	338	4	and	and	CCONJ
gujaf-197	338	5	bank	bank	NOUN
gujaf-197	338	6	earnings	earning	NOUN
gujaf-197	338	7	management	management	NOUN
gujaf-197	338	8	:	:	PUNCT
gujaf-197	338	9	from	from	ADP
gujaf-197	338	10	zero	zero	NUM
gujaf-197	338	11	to	to	ADP
gujaf-197	338	12	hero	hero	NOUN
gujaf-197	338	13	.	.	PUNCT
gujaf-197	339	1	journal	journal	PROPN
gujaf-197	339	2	of	of	ADP
gujaf-197	339	3	banking	banking	NOUN
gujaf-197	339	4	and	and	CCONJ
gujaf-197	339	5	finance	finance	NOUN
gujaf-197	339	6	,	,	PUNCT
gujaf-197	339	7	107	107	NUM
gujaf-197	339	8	,	,	PUNCT
gujaf-197	339	9	105607	105607	NUM
gujaf-197	339	10	.	.	PUNCT
gujaf-197	340	1	https://doi.org/10.1016/j.jbankfin.2019.105607	https://doi.org/10.1016/j.jbankfin.2019.105607	PROPN
gujaf-197	340	2	fahr	fahr	PROPN
gujaf-197	340	3	,	,	PUNCT
gujaf-197	340	4	r.	r.	PROPN
gujaf-197	340	5	(	(	PUNCT
gujaf-197	340	6	2010	2010	NUM
gujaf-197	340	7	)	)	PUNCT
gujaf-197	340	8	.	.	PUNCT
gujaf-197	341	1	comparative	comparative	ADJ
gujaf-197	341	2	corporate	corporate	ADJ
gujaf-197	341	3	governance	governance	NOUN
gujaf-197	341	4	:	:	PUNCT
gujaf-197	341	5	lecture	lecture	NOUN
gujaf-197	341	6	notes	note	NOUN
gujaf-197	341	7	–	–	PUNCT
gujaf-197	341	8	bachelor	bachelor	NOUN
gujaf-197	341	9	module	module	NOUN
gujaf-197	341	10	summer	summer	NOUN
gujaf-197	341	11	,	,	PUNCT
gujaf-197	341	12	university	university	NOUN
gujaf-197	341	13	of	of	ADP
gujaf-197	341	14	paderborn	paderborn	PROPN
gujaf-197	341	15	.	.	PUNCT
gujaf-197	342	1	gramsci	gramsci	PROPN
gujaf-197	342	2	,	,	PUNCT
gujaf-197	342	3	a.	a.	PROPN
gujaf-197	342	4	(	(	PUNCT
gujaf-197	342	5	1937	1937	NUM
gujaf-197	342	6	)	)	PUNCT
gujaf-197	342	7	gramsci	gramsci	PROPN
gujaf-197	342	8	hegemony	hegemony	NOUN
gujaf-197	342	9	.	.	PUNCT
gujaf-197	343	1	retrieved	retrieve	VERB
gujaf-197	343	2	on	on	ADP
gujaf-197	343	3	25th	25th	ADJ
gujaf-197	343	4	april	april	PROPN
gujaf-197	343	5	2012	2012	NUM
gujaf-197	343	6	from	from	ADP
gujaf-197	343	7	www.google.lk	www.google.lk	PROPN
gujaf-197	343	8	.	.	PUNCT
gujaf-197	344	1	gusau	gusau	PROPN
gujaf-197	344	2	journal	journal	PROPN
gujaf-197	344	3	of	of	ADP
gujaf-197	344	4	accounting	accounting	NOUN
gujaf-197	344	5	and	and	CCONJ
gujaf-197	344	6	finance	finance	NOUN
gujaf-197	344	7	,	,	PUNCT
gujaf-197	344	8	vol	vol	NOUN
gujaf-197	344	9	.	.	PROPN
gujaf-197	344	10	4	4	NUM
gujaf-197	344	11	,	,	PUNCT
gujaf-197	344	12	issue	issue	NOUN
gujaf-197	344	13	1	1	NUM
gujaf-197	344	14	,	,	PUNCT
gujaf-197	344	15	april	april	PROPN
gujaf-197	344	16	,	,	PUNCT
gujaf-197	344	17	2023	2023	NUM
gujaf-197	344	18	16	16	NUM
gujaf-197	344	19	gull	gull	NOUN
gujaf-197	344	20	,	,	PUNCT
gujaf-197	344	21	a.	a.	NOUN
gujaf-197	344	22	a.	a.	NOUN
gujaf-197	344	23	(	(	PUNCT
gujaf-197	344	24	2018	2018	NUM
gujaf-197	344	25	)	)	PUNCT
gujaf-197	344	26	.	.	PUNCT
gujaf-197	345	1	gender	gender	NOUN
gujaf-197	345	2	-	-	PUNCT
gujaf-197	345	3	diverse	diverse	ADJ
gujaf-197	345	4	boards	board	NOUN
gujaf-197	345	5	and	and	CCONJ
gujaf-197	345	6	financial	financial	ADJ
gujaf-197	345	7	statements	statement	NOUN
gujaf-197	345	8	quality	quality	NOUN
gujaf-197	345	9	:	:	PUNCT
gujaf-197	345	10	the	the	DET
gujaf-197	345	11	role	role	NOUN
gujaf-197	345	12	of	of	ADP
gujaf-197	345	13	female	female	ADJ
gujaf-197	345	14	directors	director	NOUN
gujaf-197	345	15	’	'	PUNCT
gujaf-197	345	16	attributes	attribute	VERB
gujaf-197	345	17	.	.	PUNCT
gujaf-197	346	1	1–210	1–210	X
gujaf-197	346	2	.	.	PUNCT
gujaf-197	347	1	harakeh	harakeh	PROPN
gujaf-197	347	2	,	,	PUNCT
gujaf-197	347	3	m.	m.	NOUN
gujaf-197	347	4	,	,	PUNCT
gujaf-197	347	5	el	el	PROPN
gujaf-197	347	6	-	-	PUNCT
gujaf-197	347	7	gammal	gammal	NOUN
gujaf-197	347	8	,	,	PUNCT
gujaf-197	347	9	w.	w.	PROPN
gujaf-197	347	10	,	,	PUNCT
gujaf-197	347	11	&	&	CCONJ
gujaf-197	347	12	matar	matar	PROPN
gujaf-197	347	13	,	,	PUNCT
gujaf-197	347	14	g.	g.	PROPN
gujaf-197	347	15	(	(	PUNCT
gujaf-197	347	16	2019	2019	NUM
gujaf-197	347	17	)	)	PUNCT
gujaf-197	347	18	.	.	PUNCT
gujaf-197	348	1	female	female	ADJ
gujaf-197	348	2	directors	director	NOUN
gujaf-197	348	3	,	,	PUNCT
gujaf-197	348	4	earnings	earning	NOUN
gujaf-197	348	5	management	management	NOUN
gujaf-197	348	6	,	,	PUNCT
gujaf-197	348	7	and	and	CCONJ
gujaf-197	348	8	ceo	ceo	NOUN
gujaf-197	348	9	incentive	incentive	NOUN
gujaf-197	348	10	compensation	compensation	NOUN
gujaf-197	348	11	:	:	PUNCT
gujaf-197	348	12	uk	uk	PROPN
gujaf-197	348	13	evidence	evidence	NOUN
gujaf-197	348	14	.	.	PUNCT
gujaf-197	349	1	research	research	NOUN
gujaf-197	349	2	in	in	ADP
gujaf-197	349	3	international	international	ADJ
gujaf-197	349	4	business	business	NOUN
gujaf-197	349	5	and	and	CCONJ
gujaf-197	349	6	finance	finance	NOUN
gujaf-197	349	7	,	,	PUNCT
gujaf-197	349	8	50(november	50(november	NUM
gujaf-197	349	9	2018	2018	NUM
gujaf-197	349	10	)	)	PUNCT
gujaf-197	349	11	,	,	PUNCT
gujaf-197	349	12	153–170	153–170	NUM
gujaf-197	349	13	.	.	PUNCT
gujaf-197	350	1	https://doi.org/10.1016/j.ribaf.2019.05.001	https://doi.org/10.1016/j.ribaf.2019.05.001	VERB
gujaf-197	350	2	ibrahim	ibrahim	PROPN
gujaf-197	350	3	,	,	PUNCT
gujaf-197	350	4	i.	i.	PROPN
gujaf-197	350	5	(	(	PUNCT
gujaf-197	350	6	2015	2015	NUM
gujaf-197	350	7	)	)	PUNCT
gujaf-197	350	8	.	.	PUNCT
gujaf-197	351	1	board	board	NOUN
gujaf-197	351	2	characteristics	characteristic	NOUN
gujaf-197	351	3	and	and	CCONJ
gujaf-197	351	4	earnings	earning	NOUN
gujaf-197	351	5	managment	managment	NOUN
gujaf-197	351	6	of	of	ADP
gujaf-197	351	7	listed	list	VERB
gujaf-197	351	8	foods	food	NOUN
gujaf-197	351	9	and	and	CCONJ
gujaf-197	351	10	beverages	beverage	NOUN
gujaf-197	351	11	firms	firm	NOUN
gujaf-197	351	12	in	in	ADP
gujaf-197	351	13	nigeria	nigeria	PROPN
gujaf-197	351	14	.	.	PUNCT
gujaf-197	352	1	ahmadu	ahmadu	PROPN
gujaf-197	352	2	bello	bello	PROPN
gujaf-197	352	3	university	university	PROPN
gujaf-197	352	4	zaria	zaria	PROPN
gujaf-197	352	5	.	.	PUNCT
gujaf-197	353	1	ican	ican	PROPN
gujaf-197	353	2	.	.	PUNCT
gujaf-197	354	1	(	(	PUNCT
gujaf-197	354	2	2019	2019	NUM
gujaf-197	354	3	)	)	PUNCT
gujaf-197	354	4	.	.	PUNCT
gujaf-197	355	1	corporate	corporate	ADJ
gujaf-197	355	2	strategic	strategic	ADJ
gujaf-197	355	3	management	management	NOUN
gujaf-197	355	4	and	and	CCONJ
gujaf-197	355	5	ethics	ethic	NOUN
gujaf-197	355	6	(	(	PUNCT
gujaf-197	355	7	2nd	2nd	NOUN
gujaf-197	355	8	edition	edition	NOUN
gujaf-197	355	9	)	)	PUNCT
gujaf-197	355	10	.	.	PUNCT
gujaf-197	356	1	emile	emile	PROPN
gujaf-197	356	2	woolf	woolf	PROPN
gujaf-197	356	3	international	international	PROPN
gujaf-197	356	4	bracknell	bracknell	PROPN
gujaf-197	356	5	enterprise	enterprise	PROPN
gujaf-197	356	6	&	&	CCONJ
gujaf-197	356	7	innovation	innovation	PROPN
gujaf-197	356	8	hub	hub	PROPN
gujaf-197	356	9	.	.	PUNCT
gujaf-197	356	10	idris	idris	PROPN
gujaf-197	356	11	,	,	PUNCT
gujaf-197	356	12	i.	i.	PROPN
gujaf-197	356	13	(	(	PUNCT
gujaf-197	356	14	2015	2015	NUM
gujaf-197	356	15	)	)	PUNCT
gujaf-197	356	16	.	.	PUNCT
gujaf-197	357	1	board	board	NOUN
gujaf-197	357	2	characteristics	characteristic	NOUN
gujaf-197	357	3	and	and	CCONJ
gujaf-197	357	4	earnings	earning	NOUN
gujaf-197	357	5	management	management	NOUN
gujaf-197	357	6	of	of	ADP
gujaf-197	357	7	listed	list	VERB
gujaf-197	357	8	foods	food	NOUN
gujaf-197	357	9	and	and	CCONJ
gujaf-197	357	10	beverages	beverage	NOUN
gujaf-197	357	11	firms	firm	NOUN
gujaf-197	357	12	in	in	ADP
gujaf-197	357	13	nigeria	nigeria	PROPN
gujaf-197	357	14	.	.	PUNCT
gujaf-197	358	1	in	in	ADP
gujaf-197	358	2	ahmadu	ahmadu	PROPN
gujaf-197	358	3	bello	bello	PROPN
gujaf-197	358	4	university	university	PROPN
gujaf-197	358	5	zaria	zaria	PROPN
gujaf-197	358	6	(	(	PUNCT
gujaf-197	358	7	vol	vol	NOUN
gujaf-197	358	8	.	.	PROPN
gujaf-197	358	9	3	3	NUM
gujaf-197	358	10	,	,	PUNCT
gujaf-197	358	11	issue	issue	NOUN
gujaf-197	358	12	8)	8)	NUM
gujaf-197	358	13	.	.	PUNCT
gujaf-197	358	14	ahmadu	ahmadu	PROPN
gujaf-197	358	15	bello	bello	PROPN
gujaf-197	358	16	university	university	PROPN
gujaf-197	358	17	zaria	zaria	PROPN
gujaf-197	358	18	.	.	PUNCT
gujaf-197	359	1	johnson	johnson	PROPN
gujaf-197	359	2	,	,	PUNCT
gujaf-197	359	3	j.	j.	PROPN
gujaf-197	359	4	l.	l.	PROPN
gujaf-197	359	5	,	,	PUNCT
gujaf-197	359	6	daily	daily	PROPN
gujaf-197	359	7	,	,	PUNCT
gujaf-197	359	8	c.	c.	PROPN
gujaf-197	359	9	m.	m.	NOUN
gujaf-197	359	10	,	,	PUNCT
gujaf-197	359	11	&	&	CCONJ
gujaf-197	359	12	ellstrand	ellstrand	NOUN
gujaf-197	359	13	,	,	PUNCT
gujaf-197	359	14	a.	a.	PROPN
gujaf-197	359	15	e.	e.	PROPN
gujaf-197	359	16	(	(	PUNCT
gujaf-197	359	17	1996	1996	NUM
gujaf-197	359	18	)	)	PUNCT
gujaf-197	359	19	.	.	PUNCT
gujaf-197	360	1	boards	board	NOUN
gujaf-197	360	2	of	of	ADP
gujaf-197	360	3	directors	director	NOUN
gujaf-197	360	4	in	in	ADP
gujaf-197	360	5	smes	sme	NOUN
gujaf-197	360	6	:	:	PUNCT
gujaf-197	360	7	a	a	DET
gujaf-197	360	8	review	review	NOUN
gujaf-197	360	9	and	and	CCONJ
gujaf-197	360	10	research	research	NOUN
gujaf-197	360	11	agenda	agenda	NOUN
gujaf-197	360	12	.	.	PUNCT
gujaf-197	361	1	entrepreneurship	entrepreneurship	NOUN
gujaf-197	361	2	and	and	CCONJ
gujaf-197	361	3	regional	regional	ADJ
gujaf-197	361	4	development	development	NOUN
gujaf-197	361	5	,	,	PUNCT
gujaf-197	361	6	22(3	22(3	NUM
gujaf-197	361	7	)	)	PUNCT
gujaf-197	361	8	,	,	PUNCT
gujaf-197	361	9	409–438	409–438	NUM
gujaf-197	361	10	.	.	PUNCT
gujaf-197	362	1	https://doi.org/10.1080/08985620050177912	https://doi.org/10.1080/08985620050177912	PROPN
gujaf-197	362	2	kankanamage	kankanamage	NOUN
gujaf-197	362	3	,	,	PUNCT
gujaf-197	362	4	c.	c.	PROPN
gujaf-197	362	5	a.	a.	PROPN
gujaf-197	362	6	(	(	PUNCT
gujaf-197	362	7	2016	2016	NUM
gujaf-197	362	8	)	)	PUNCT
gujaf-197	362	9	.	.	PUNCT
gujaf-197	363	1	the	the	DET
gujaf-197	363	2	relationship	relationship	NOUN
gujaf-197	363	3	between	between	ADP
gujaf-197	363	4	board	board	NOUN
gujaf-197	363	5	characteristics	characteristic	NOUN
gujaf-197	363	6	and	and	CCONJ
gujaf-197	363	7	earnings	earning	NOUN
gujaf-197	363	8	management	management	NOUN
gujaf-197	363	9	:	:	PUNCT
gujaf-197	363	10	evidence	evidence	NOUN
gujaf-197	363	11	from	from	ADP
gujaf-197	363	12	sri	sri	PROPN
gujaf-197	363	13	lankan	lankan	PROPN
gujaf-197	363	14	listed	list	VERB
gujaf-197	363	15	companies	company	NOUN
gujaf-197	363	16	.	.	PUNCT
gujaf-197	364	1	kelaniya	kelaniya	PROPN
gujaf-197	364	2	journal	journal	PROPN
gujaf-197	364	3	of	of	ADP
gujaf-197	364	4	management	management	NOUN
gujaf-197	364	5	,	,	PUNCT
gujaf-197	364	6	4(2	4(2	NUM
gujaf-197	364	7	)	)	PUNCT
gujaf-197	364	8	,	,	PUNCT
gujaf-197	364	9	36	36	NUM
gujaf-197	364	10	.	.	PUNCT
gujaf-197	365	1	https://doi.org/10.4038/kjm.v4i2.7499	https://doi.org/10.4038/kjm.v4i2.7499	PROPN
gujaf-197	365	2	kapoor	kapoor	PROPN
gujaf-197	365	3	,	,	PUNCT
gujaf-197	365	4	n.	n.	NOUN
gujaf-197	365	5	,	,	PUNCT
gujaf-197	365	6	&	&	CCONJ
gujaf-197	365	7	goel	goel	PROPN
gujaf-197	365	8	,	,	PUNCT
gujaf-197	365	9	s.	s.	PROPN
gujaf-197	365	10	(	(	PUNCT
gujaf-197	365	11	2016	2016	NUM
gujaf-197	365	12	)	)	PUNCT
gujaf-197	365	13	.	.	PUNCT
gujaf-197	366	1	board	board	NOUN
gujaf-197	366	2	characteristics	characteristic	NOUN
gujaf-197	366	3	,	,	PUNCT
gujaf-197	366	4	firm	firm	ADJ
gujaf-197	366	5	profitability	profitability	NOUN
gujaf-197	366	6	and	and	CCONJ
gujaf-197	366	7	earnings	earning	NOUN
gujaf-197	366	8	management	management	NOUN
gujaf-197	366	9	 	 	SPACE
gujaf-197	366	10	:	:	PUNCT
gujaf-197	366	11	evidence	evidence	NOUN
gujaf-197	366	12	from	from	ADP
gujaf-197	366	13	india	india	PROPN
gujaf-197	366	14	.	.	PUNCT
gujaf-197	367	1	journal	journal	PROPN
gujaf-197	367	2	of	of	ADP
gujaf-197	367	3	australian	australian	ADJ
gujaf-197	367	4	accounting	accounting	NOUN
gujaf-197	367	5	review	review	NOUN
gujaf-197	367	6	,	,	PUNCT
gujaf-197	367	7	1(1	1(1	NUM
gujaf-197	367	8	)	)	PUNCT
gujaf-197	367	9	,	,	PUNCT
gujaf-197	367	10	1–15	1–15	NUM
gujaf-197	367	11	.	.	PUNCT
gujaf-197	368	1	https://doi.org/10.1111/auar.12144	https://doi.org/10.1111/auar.12144	PROPN
gujaf-197	368	2	khalil	khalil	PROPN
gujaf-197	368	3	,	,	PUNCT
gujaf-197	368	4	m.	m.	NOUN
gujaf-197	368	5	,	,	PUNCT
gujaf-197	368	6	&	&	CCONJ
gujaf-197	368	7	ozkan	ozkan	PROPN
gujaf-197	368	8	,	,	PUNCT
gujaf-197	368	9	a.	a.	NOUN
gujaf-197	368	10	(	(	PUNCT
gujaf-197	368	11	2016	2016	NUM
gujaf-197	368	12	)	)	PUNCT
gujaf-197	368	13	.	.	PUNCT
gujaf-197	369	1	board	board	NOUN
gujaf-197	369	2	independence	independence	NOUN
gujaf-197	369	3	,	,	PUNCT
gujaf-197	369	4	audit	audit	NOUN
gujaf-197	369	5	quality	quality	NOUN
gujaf-197	369	6	and	and	CCONJ
gujaf-197	369	7	earnings	earning	NOUN
gujaf-197	369	8	management	management	NOUN
gujaf-197	369	9	:	:	PUNCT
gujaf-197	369	10	evidence	evidence	NOUN
gujaf-197	369	11	from	from	ADP
gujaf-197	369	12	egypt	egypt	PROPN
gujaf-197	369	13	.	.	PUNCT
gujaf-197	370	1	journal	journal	PROPN
gujaf-197	370	2	of	of	ADP
gujaf-197	370	3	emerging	emerge	VERB
gujaf-197	370	4	market	market	NOUN
gujaf-197	370	5	finance	finance	NOUN
gujaf-197	370	6	,	,	PUNCT
gujaf-197	370	7	15(1	15(1	NUM
gujaf-197	370	8	)	)	PUNCT
gujaf-197	370	9	,	,	PUNCT
gujaf-197	370	10	84–118	84–118	NUM
gujaf-197	370	11	.	.	PUNCT
gujaf-197	371	1	https://doi.org/10.1177/0972652715623701	https://doi.org/10.1177/0972652715623701	NOUN
gujaf-197	371	2	koevoets	koevoet	NOUN
gujaf-197	371	3	,	,	PUNCT
gujaf-197	371	4	s.	s.	PROPN
gujaf-197	371	5	(	(	PUNCT
gujaf-197	371	6	2017	2017	NUM
gujaf-197	371	7	)	)	PUNCT
gujaf-197	371	8	.	.	PUNCT
gujaf-197	372	1	board	board	NOUN
gujaf-197	372	2	characteristics	characteristic	NOUN
gujaf-197	372	3	and	and	CCONJ
gujaf-197	372	4	earnings	earning	NOUN
gujaf-197	372	5	quality	quality	NOUN
gujaf-197	372	6	 	 	SPACE
gujaf-197	372	7	:	:	PUNCT
gujaf-197	372	8	evidence	evidence	NOUN
gujaf-197	372	9	from	from	ADP
gujaf-197	372	10	the	the	DET
gujaf-197	372	11	u.s.a	u.s.a	NOUN
gujaf-197	372	12	.	.	PUNCT
gujaf-197	373	1	master	master	NOUN
gujaf-197	373	2	thesis	thesis	NOUN
gujaf-197	373	3	,	,	PUNCT
gujaf-197	373	4	msc	msc	PROPN
gujaf-197	373	5	accounting	accounting	NOUN
gujaf-197	373	6	and	and	CCONJ
gujaf-197	373	7	finance	finance	NOUN
gujaf-197	373	8	(	(	PUNCT
gujaf-197	373	9	issue	issue	NOUN
gujaf-197	373	10	9	9	NUM
gujaf-197	373	11	)	)	PUNCT
gujaf-197	373	12	.	.	PUNCT
gujaf-197	374	1	erasmus	erasmus	PROPN
gujaf-197	374	2	university	university	PROPN
gujaf-197	374	3	rotterdam	rotterdam	PROPN
gujaf-197	374	4	.	.	PUNCT
gujaf-197	375	1	kouaib	kouaib	PROPN
gujaf-197	375	2	,	,	PUNCT
gujaf-197	375	3	a.	a.	PROPN
gujaf-197	375	4	,	,	PUNCT
gujaf-197	375	5	&	&	CCONJ
gujaf-197	375	6	almulhim	almulhim	PROPN
gujaf-197	375	7	,	,	PUNCT
gujaf-197	375	8	a.	a.	NOUN
gujaf-197	375	9	(	(	PUNCT
gujaf-197	375	10	2019	2019	NUM
gujaf-197	375	11	)	)	PUNCT
gujaf-197	375	12	.	.	PUNCT
gujaf-197	376	1	earnings	earning	NOUN
gujaf-197	376	2	manipulations	manipulation	NOUN
gujaf-197	376	3	and	and	CCONJ
gujaf-197	376	4	board	board	NOUN
gujaf-197	376	5	’s	’s	PART
gujaf-197	376	6	diversity	diversity	NOUN
gujaf-197	376	7	 	 	SPACE
gujaf-197	376	8	:	:	PUNCT
gujaf-197	376	9	the	the	DET
gujaf-197	376	10	moderating	moderate	VERB
gujaf-197	376	11	role	role	NOUN
gujaf-197	376	12	of	of	ADP
gujaf-197	376	13	audit	audit	NOUN
gujaf-197	376	14	.	.	PUNCT
gujaf-197	377	1	journal	journal	NOUN
gujaf-197	377	2	of	of	ADP
gujaf-197	377	3	high	high	ADJ
gujaf-197	377	4	technology	technology	NOUN
gujaf-197	377	5	management	management	NOUN
gujaf-197	377	6	research	research	NOUN
gujaf-197	377	7	,	,	PUNCT
gujaf-197	377	8	2(4	2(4	NUM
gujaf-197	377	9	)	)	PUNCT
gujaf-197	377	10	,	,	PUNCT
gujaf-197	377	11	1–13	1–13	NOUN
gujaf-197	377	12	.	.	PUNCT
gujaf-197	378	1	https://doi.org/10.1016/j.hitech.2019.100356	https://doi.org/10.1016/j.hitech.2019.100356	PROPN
gujaf-197	378	2	lakhal	lakhal	PROPN
gujaf-197	378	3	,	,	PUNCT
gujaf-197	378	4	f.	f.	PROPN
gujaf-197	378	5	,	,	PUNCT
gujaf-197	378	6	aguir	aguir	PROPN
gujaf-197	378	7	,	,	PUNCT
gujaf-197	378	8	a.	a.	NOUN
gujaf-197	378	9	,	,	PUNCT
gujaf-197	378	10	lakhal	lakhal	NOUN
gujaf-197	378	11	,	,	PUNCT
gujaf-197	378	12	n.	n.	NOUN
gujaf-197	378	13	,	,	PUNCT
gujaf-197	378	14	&	&	CCONJ
gujaf-197	378	15	malek	malek	PROPN
gujaf-197	378	16	,	,	PUNCT
gujaf-197	378	17	a.	a.	NOUN
gujaf-197	378	18	(	(	PUNCT
gujaf-197	378	19	2015	2015	NUM
gujaf-197	378	20	)	)	PUNCT
gujaf-197	378	21	.	.	PUNCT
gujaf-197	379	1	do	do	VERB
gujaf-197	379	2	women	woman	NOUN
gujaf-197	379	3	on	on	ADP
gujaf-197	379	4	boards	board	NOUN
gujaf-197	379	5	and	and	CCONJ
gujaf-197	379	6	in	in	ADP
gujaf-197	379	7	top	top	ADJ
gujaf-197	379	8	management	management	NOUN
gujaf-197	379	9	reduce	reduce	VERB
gujaf-197	379	10	earnings	earning	NOUN
gujaf-197	379	11	management	management	NOUN
gujaf-197	379	12	?	?	PUNCT
gujaf-197	380	1	evidence	evidence	NOUN
gujaf-197	380	2	in	in	ADP
gujaf-197	380	3	france	france	PROPN
gujaf-197	380	4	.	.	PUNCT
gujaf-197	381	1	journal	journal	PROPN
gujaf-197	381	2	of	of	ADP
gujaf-197	381	3	applied	apply	VERB
gujaf-197	381	4	business	business	NOUN
gujaf-197	381	5	research	research	NOUN
gujaf-197	381	6	,	,	PUNCT
gujaf-197	381	7	31(3	31(3	NUM
gujaf-197	381	8	)	)	PUNCT
gujaf-197	381	9	,	,	PUNCT
gujaf-197	381	10	1107–1118	1107–1118	NUM
gujaf-197	381	11	.	.	PUNCT
gujaf-197	382	1	luo	luo	PROPN
gujaf-197	382	2	,	,	PUNCT
gujaf-197	382	3	j.	j.	PROPN
gujaf-197	382	4	,	,	PUNCT
gujaf-197	382	5	&	&	CCONJ
gujaf-197	382	6	jeyaraj	jeyaraj	PROPN
gujaf-197	382	7	,	,	PUNCT
gujaf-197	382	8	s.	s.	PROPN
gujaf-197	382	9	.	.	PUNCT
gujaf-197	383	1	(	(	PUNCT
gujaf-197	383	2	2019	2019	NUM
gujaf-197	383	3	)	)	PUNCT
gujaf-197	383	4	.	.	PUNCT
gujaf-197	384	1	board	board	NOUN
gujaf-197	384	2	characteristics	characteristic	NOUN
gujaf-197	384	3	and	and	CCONJ
gujaf-197	384	4	earnings	earning	NOUN
gujaf-197	384	5	management	management	NOUN
gujaf-197	384	6	:	:	PUNCT
gujaf-197	384	7	gusau	gusau	PROPN
gujaf-197	384	8	journal	journal	NOUN
gujaf-197	384	9	of	of	ADP
gujaf-197	384	10	accounting	accounting	NOUN
gujaf-197	384	11	and	and	CCONJ
gujaf-197	384	12	finance	finance	NOUN
gujaf-197	384	13	,	,	PUNCT
gujaf-197	384	14	vol	vol	NOUN
gujaf-197	384	15	.	.	PROPN
gujaf-197	384	16	4	4	NUM
gujaf-197	384	17	,	,	PUNCT
gujaf-197	384	18	issue	issue	NOUN
gujaf-197	384	19	1	1	NUM
gujaf-197	384	20	,	,	PUNCT
gujaf-197	384	21	april	april	PROPN
gujaf-197	384	22	,	,	PUNCT
gujaf-197	384	23	2023	2023	NUM
gujaf-197	384	24	17	17	NUM
gujaf-197	384	25	empirical	empirical	ADJ
gujaf-197	384	26	analysis	analysis	NOUN
gujaf-197	384	27	of	of	ADP
gujaf-197	384	28	uk	uk	PROPN
gujaf-197	384	29	listed	list	VERB
gujaf-197	384	30	companies	company	NOUN
gujaf-197	384	31	.	.	PUNCT
gujaf-197	385	1	european	european	PROPN
gujaf-197	385	2	journal	journal	PROPN
gujaf-197	385	3	of	of	ADP
gujaf-197	385	4	accounting	accounting	NOUN
gujaf-197	385	5	,	,	PUNCT
gujaf-197	385	6	auditing	auditing	NOUN
gujaf-197	385	7	and	and	CCONJ
gujaf-197	385	8	finance	finance	NOUN
gujaf-197	385	9	research	research	NOUN
gujaf-197	385	10	,	,	PUNCT
gujaf-197	385	11	7(5	7(5	NUM
gujaf-197	385	12	)	)	PUNCT
gujaf-197	385	13	,	,	PUNCT
gujaf-197	385	14	27–54	27–54	NUM
gujaf-197	385	15	.	.	PUNCT
gujaf-197	386	1	mohammed	mohammed	PROPN
gujaf-197	386	2	,	,	PUNCT
gujaf-197	386	3	i.	i.	PROPN
gujaf-197	386	4	a.	a.	PROPN
gujaf-197	386	5	,	,	PUNCT
gujaf-197	386	6	che	che	NOUN
gujaf-197	386	7	-	-	NOUN
gujaf-197	386	8	ahmad	ahmad	PROPN
gujaf-197	386	9	,	,	PUNCT
gujaf-197	386	10	a.	a.	PROPN
gujaf-197	386	11	,	,	PUNCT
gujaf-197	386	12	&	&	CCONJ
gujaf-197	386	13	malek	malek	PROPN
gujaf-197	386	14	,	,	PUNCT
gujaf-197	386	15	m.	m.	NOUN
gujaf-197	386	16	(	(	PUNCT
gujaf-197	386	17	2019	2019	NUM
gujaf-197	386	18	)	)	PUNCT
gujaf-197	386	19	.	.	PUNCT
gujaf-197	387	1	regulatory	regulatory	ADJ
gujaf-197	387	2	changes	change	NOUN
gujaf-197	387	3	,	,	PUNCT
gujaf-197	387	4	board	board	NOUN
gujaf-197	387	5	monitoring	monitoring	NOUN
gujaf-197	387	6	and	and	CCONJ
gujaf-197	387	7	earnings	earning	NOUN
gujaf-197	387	8	management	management	NOUN
gujaf-197	387	9	in	in	ADP
gujaf-197	387	10	nigerian	nigerian	ADJ
gujaf-197	387	11	financial	financial	ADJ
gujaf-197	387	12	institutions	institution	NOUN
gujaf-197	387	13	.	.	PUNCT
gujaf-197	388	1	dlsu	dlsu	NOUN
gujaf-197	388	2	business	business	PROPN
gujaf-197	388	3	and	and	CCONJ
gujaf-197	388	4	economics	economic	NOUN
gujaf-197	388	5	review	review	PROPN
gujaf-197	388	6	,	,	PUNCT
gujaf-197	388	7	28(2	28(2	NUM
gujaf-197	388	8	)	)	PUNCT
gujaf-197	388	9	,	,	PUNCT
gujaf-197	388	10	152–168	152–168	NUM
gujaf-197	388	11	.	.	PUNCT
gujaf-197	389	1	moura	moura	NOUN
gujaf-197	389	2	,	,	PUNCT
gujaf-197	389	3	g.	g.	PROPN
gujaf-197	389	4	d.	d.	PROPN
gujaf-197	389	5	de	de	PROPN
gujaf-197	389	6	,	,	PUNCT
gujaf-197	389	7	almeida	almeida	PROPN
gujaf-197	389	8	,	,	PUNCT
gujaf-197	389	9	i.	i.	PROPN
gujaf-197	389	10	x.	x.	PROPN
gujaf-197	389	11	de	de	PROPN
gujaf-197	389	12	,	,	PUNCT
gujaf-197	389	13	andreola	andreola	PROPN
gujaf-197	389	14	,	,	PUNCT
gujaf-197	389	15	l.	l.	PROPN
gujaf-197	389	16	,	,	PUNCT
gujaf-197	389	17	&	&	CCONJ
gujaf-197	389	18	mazzioni	mazzioni	PROPN
gujaf-197	389	19	,	,	PUNCT
gujaf-197	389	20	s.	s.	PROPN
gujaf-197	389	21	(	(	PUNCT
gujaf-197	389	22	2017	2017	NUM
gujaf-197	389	23	)	)	PUNCT
gujaf-197	389	24	.	.	PUNCT
gujaf-197	390	1	influence	influence	NOUN
gujaf-197	390	2	of	of	ADP
gujaf-197	390	3	board	board	NOUN
gujaf-197	390	4	independence	independence	NOUN
gujaf-197	390	5	on	on	ADP
gujaf-197	390	6	earnings	earning	NOUN
gujaf-197	390	7	management	management	NOUN
gujaf-197	390	8	.	.	PUNCT
gujaf-197	391	1	contabilidade	contabilidade	PROPN
gujaf-197	391	2	,	,	PUNCT
gujaf-197	391	3	gestão	gestão	PROPN
gujaf-197	391	4	e	e	PROPN
gujaf-197	391	5	governança	governança	PROPN
gujaf-197	391	6	brasília	brasília	PROPN
gujaf-197	391	7	,	,	PUNCT
gujaf-197	391	8	20(3	20(3	NOUN
gujaf-197	391	9	)	)	PUNCT
gujaf-197	391	10	,	,	PUNCT
gujaf-197	391	11	370–391	370–391	NUM
gujaf-197	391	12	.	.	PUNCT
gujaf-197	391	13	obigbemi	obigbemi	PROPN
gujaf-197	391	14	,	,	PUNCT
gujaf-197	391	15	i.	i.	PROPN
gujaf-197	391	16	f.	f.	PROPN
gujaf-197	391	17	,	,	PUNCT
gujaf-197	391	18	omolehinwa	omolehinwa	PROPN
gujaf-197	391	19	,	,	PUNCT
gujaf-197	391	20	e.	e.	PROPN
gujaf-197	391	21	o.	o.	PROPN
gujaf-197	391	22	,	,	PUNCT
gujaf-197	391	23	mukoro	mukoro	PROPN
gujaf-197	391	24	,	,	PUNCT
gujaf-197	391	25	d.	d.	PROPN
gujaf-197	391	26	o.	o.	PROPN
gujaf-197	391	27	,	,	PUNCT
gujaf-197	391	28	ben	ben	PROPN
gujaf-197	391	29	-	-	PUNCT
gujaf-197	391	30	caleb	caleb	PROPN
gujaf-197	391	31	,	,	PUNCT
gujaf-197	391	32	e.	e.	PROPN
gujaf-197	391	33	,	,	PUNCT
gujaf-197	391	34	&	&	CCONJ
gujaf-197	391	35	olusanmi	olusanmi	PROPN
gujaf-197	391	36	,	,	PUNCT
gujaf-197	391	37	o.	o.	NOUN
gujaf-197	391	38	a.	a.	PROPN
gujaf-197	392	1	(	(	PUNCT
gujaf-197	392	2	2016	2016	NUM
gujaf-197	392	3	)	)	PUNCT
gujaf-197	392	4	.	.	PUNCT
gujaf-197	393	1	earnings	earning	NOUN
gujaf-197	393	2	management	management	NOUN
gujaf-197	393	3	and	and	CCONJ
gujaf-197	393	4	board	board	NOUN
gujaf-197	393	5	structure	structure	NOUN
gujaf-197	393	6	 	 	SPACE
gujaf-197	393	7	:	:	PUNCT
gujaf-197	393	8	evidence	evidence	NOUN
gujaf-197	393	9	from	from	ADP
gujaf-197	393	10	nigeria	nigeria	PROPN
gujaf-197	393	11	.	.	PUNCT
gujaf-197	394	1	convenant	convenant	PROPN
gujaf-197	394	2	university	university	PROPN
gujaf-197	394	3	journal	journal	NOUN
gujaf-197	394	4	of	of	ADP
gujaf-197	394	5	accounting	accounting	NOUN
gujaf-197	394	6	,	,	PUNCT
gujaf-197	394	7	4(3	4(3	NUM
gujaf-197	394	8	)	)	PUNCT
gujaf-197	394	9	,	,	PUNCT
gujaf-197	394	10	1–15	1–15	NUM
gujaf-197	394	11	.	.	PUNCT
gujaf-197	395	1	https://doi.org/10.1177/2158244016667992	https://doi.org/10.1177/2158244016667992	NOUN
gujaf-197	395	2	okpara	okpara	PROPN
gujaf-197	395	3	,	,	PUNCT
gujaf-197	395	4	j.	j.	PROPN
gujaf-197	395	5	o.	o.	PROPN
gujaf-197	395	6	(	(	PUNCT
gujaf-197	395	7	2011	2011	NUM
gujaf-197	395	8	)	)	PUNCT
gujaf-197	395	9	.	.	PUNCT
gujaf-197	396	1	corporate	corporate	ADJ
gujaf-197	396	2	governance	governance	NOUN
gujaf-197	396	3	in	in	ADP
gujaf-197	396	4	a	a	DET
gujaf-197	396	5	developing	develop	VERB
gujaf-197	396	6	economy	economy	NOUN
gujaf-197	396	7	;	;	PUNCT
gujaf-197	396	8	barriers	barrier	NOUN
gujaf-197	396	9	,	,	PUNCT
gujaf-197	396	10	issues	issue	NOUN
gujaf-197	396	11	and	and	CCONJ
gujaf-197	396	12	implications	implication	NOUN
gujaf-197	396	13	for	for	ADP
gujaf-197	396	14	firms	firm	NOUN
gujaf-197	396	15	.	.	PUNCT
gujaf-197	397	1	corporate	corporate	ADJ
gujaf-197	397	2	governance	governance	NOUN
gujaf-197	397	3	journal	journal	NOUN
gujaf-197	397	4	,	,	PUNCT
gujaf-197	397	5	11	11	NUM
gujaf-197	397	6	(	(	PUNCT
gujaf-197	397	7	02	02	NUM
gujaf-197	397	8	)	)	PUNCT
gujaf-197	397	9	184	184	NUM
gujaf-197	397	10	-	-	SYM
gujaf-197	397	11	199	199	NUM
gujaf-197	397	12	.	.	PUNCT
gujaf-197	398	1	onwuchekwa	onwuchekwa	PROPN
gujaf-197	398	2	,	,	PUNCT
gujaf-197	398	3	j.	j.	PROPN
gujaf-197	398	4	c.	c.	PROPN
gujaf-197	398	5	,	,	PUNCT
gujaf-197	398	6	&	&	CCONJ
gujaf-197	398	7	madumere	madumere	PROPN
gujaf-197	398	8	.	.	PUNCT
gujaf-197	399	1	(	(	PUNCT
gujaf-197	399	2	2019	2019	NUM
gujaf-197	399	3	)	)	PUNCT
gujaf-197	399	4	.	.	PUNCT
gujaf-197	400	1	board	board	NOUN
gujaf-197	400	2	characteristics	characteristic	NOUN
gujaf-197	400	3	and	and	CCONJ
gujaf-197	400	4	earnings	earning	NOUN
gujaf-197	400	5	management	management	NOUN
gujaf-197	400	6	 	 	SPACE
gujaf-197	400	7	:	:	PUNCT
gujaf-197	400	8	evidence	evidence	NOUN
gujaf-197	400	9	from	from	ADP
gujaf-197	400	10	quoted	quote	VERB
gujaf-197	400	11	firms	firm	NOUN
gujaf-197	400	12	in	in	ADP
gujaf-197	400	13	nigeria	nigeria	PROPN
gujaf-197	400	14	.	.	PUNCT
gujaf-197	401	1	international	international	ADJ
gujaf-197	401	2	accounting	accounting	NOUN
gujaf-197	401	3	and	and	CCONJ
gujaf-197	401	4	taxation	taxation	NOUN
gujaf-197	401	5	research	research	NOUN
gujaf-197	401	6	group	group	NOUN
gujaf-197	401	7	,	,	PUNCT
gujaf-197	401	8	3(1	3(1	NUM
gujaf-197	401	9	)	)	PUNCT
gujaf-197	401	10	,	,	PUNCT
gujaf-197	401	11	118–129	118–129	NUM
gujaf-197	401	12	.	.	PUNCT
gujaf-197	401	13	shatima	shatima	PROPN
gujaf-197	401	14	,	,	PUNCT
gujaf-197	401	15	s.	s.	PROPN
gujaf-197	401	16	,	,	PUNCT
gujaf-197	401	17	babayo	babayo	PROPN
gujaf-197	401	18	,	,	PUNCT
gujaf-197	401	19	j.	j.	PROPN
gujaf-197	401	20	,	,	PUNCT
gujaf-197	401	21	&	&	CCONJ
gujaf-197	401	22	madaki	madaki	PROPN
gujaf-197	401	23	,	,	PUNCT
gujaf-197	401	24	j.	j.	PROPN
gujaf-197	401	25	(	(	PUNCT
gujaf-197	401	26	2020	2020	NUM
gujaf-197	401	27	)	)	PUNCT
gujaf-197	401	28	.	.	PUNCT
gujaf-197	402	1	board	board	NOUN
gujaf-197	402	2	attributes	attribute	NOUN
gujaf-197	402	3	and	and	CCONJ
gujaf-197	402	4	financial	financial	ADJ
gujaf-197	402	5	reporting	reporting	NOUN
gujaf-197	402	6	quality	quality	NOUN
gujaf-197	402	7	of	of	ADP
gujaf-197	402	8	listed	list	VERB
gujaf-197	402	9	consumer	consumer	NOUN
gujaf-197	402	10	goods	good	NOUN
gujaf-197	402	11	companies	company	NOUN
gujaf-197	402	12	in	in	ADP
gujaf-197	402	13	nigeria	nigeria	PROPN
gujaf-197	402	14	.	.	PUNCT
gujaf-197	403	1	jalingo	jalingo	PROPN
gujaf-197	403	2	journal	journal	PROPN
gujaf-197	403	3	of	of	ADP
gujaf-197	403	4	social	social	ADJ
gujaf-197	403	5	and	and	CCONJ
gujaf-197	403	6	management	management	NOUN
gujaf-197	403	7	sciences	science	NOUN
gujaf-197	403	8	,	,	PUNCT
gujaf-197	403	9	2(2	2(2	NUM
gujaf-197	403	10	)	)	PUNCT
gujaf-197	403	11	,	,	PUNCT
gujaf-197	403	12	55–67	55–67	NUM
gujaf-197	403	13	.	.	PUNCT
gujaf-197	404	1	studenmund	studenmund	NOUN
gujaf-197	404	2	,	,	PUNCT
gujaf-197	404	3	a.	a.	NOUN
gujaf-197	404	4	h.	h.	PROPN
gujaf-197	404	5	(	(	PUNCT
gujaf-197	404	6	2000	2000	NUM
gujaf-197	404	7	)	)	PUNCT
gujaf-197	404	8	.	.	PUNCT
gujaf-197	405	1	using	use	VERB
gujaf-197	405	2	econometrics	econometric	NOUN
gujaf-197	405	3	:	:	PUNCT
gujaf-197	405	4	a	a	DET
gujaf-197	405	5	practical	practical	ADJ
gujaf-197	405	6	guide	guide	NOUN
gujaf-197	405	7	(	(	PUNCT
gujaf-197	405	8	sixth	sixth	ADJ
gujaf-197	405	9	edition	edition	NOUN
gujaf-197	405	10	)	)	PUNCT
gujaf-197	405	11	.	.	PUNCT
gujaf-197	406	1	university	university	PROPN
gujaf-197	406	2	of	of	ADP
gujaf-197	406	3	san	san	PROPN
gujaf-197	406	4	diego	diego	PROPN
gujaf-197	406	5	:	:	PUNCT
gujaf-197	406	6	addison	addison	PROPN
gujaf-197	406	7	wesley	wesley	PROPN
gujaf-197	406	8	.	.	PUNCT
gujaf-197	407	1	talbi	talbi	PROPN
gujaf-197	407	2	,	,	PUNCT
gujaf-197	407	3	d.	d.	PROPN
gujaf-197	407	4	,	,	PUNCT
gujaf-197	407	5	ali	ali	PROPN
gujaf-197	407	6	omri	omri	PROPN
gujaf-197	407	7	,	,	PUNCT
gujaf-197	407	8	m.	m.	NOUN
gujaf-197	407	9	,	,	PUNCT
gujaf-197	407	10	guesmi	guesmi	NOUN
gujaf-197	407	11	,	,	PUNCT
gujaf-197	407	12	k.	k.	PROPN
gujaf-197	407	13	,	,	PUNCT
gujaf-197	407	14	&	&	CCONJ
gujaf-197	407	15	ftiti	ftiti	PROPN
gujaf-197	407	16	,	,	PUNCT
gujaf-197	407	17	z.	z.	PROPN
gujaf-197	407	18	(	(	PUNCT
gujaf-197	407	19	2015	2015	NUM
gujaf-197	407	20	)	)	PUNCT
gujaf-197	407	21	.	.	PUNCT
gujaf-197	408	1	the	the	DET
gujaf-197	408	2	role	role	NOUN
gujaf-197	408	3	of	of	ADP
gujaf-197	408	4	board	board	NOUN
gujaf-197	408	5	characteristics	characteristic	NOUN
gujaf-197	408	6	in	in	ADP
gujaf-197	408	7	mitigating	mitigate	VERB
gujaf-197	408	8	management	management	NOUN
gujaf-197	408	9	opportunism	opportunism	NOUN
gujaf-197	408	10	:	:	PUNCT
gujaf-197	408	11	the	the	DET
gujaf-197	408	12	case	case	NOUN
gujaf-197	408	13	of	of	ADP
gujaf-197	408	14	real	real	ADJ
gujaf-197	408	15	earnings	earning	NOUN
gujaf-197	408	16	management	management	NOUN
gujaf-197	408	17	.	.	PUNCT
gujaf-197	409	1	journal	journal	NOUN
gujaf-197	409	2	of	of	ADP
gujaf-197	409	3	applied	apply	VERB
gujaf-197	409	4	business	business	NOUN
gujaf-197	409	5	research	research	NOUN
gujaf-197	409	6	,	,	PUNCT
gujaf-197	409	7	31(2	31(2	NUM
gujaf-197	409	8	)	)	PUNCT
gujaf-197	409	9	,	,	PUNCT
gujaf-197	409	10	661–674	661–674	NUM
gujaf-197	409	11	.	.	X
gujaf-197	410	1	https://doi.org/10.19030/jabr.v31i2.9147	https://doi.org/10.19030/jabr.v31i2.9147	PRON
gujaf-197	410	2	temile	temile	NOUN
gujaf-197	410	3	,	,	PUNCT
gujaf-197	410	4	s.	s.	PROPN
gujaf-197	410	5	o.	o.	PROPN
gujaf-197	410	6	,	,	PUNCT
gujaf-197	410	7	jatmiko	jatmiko	PROPN
gujaf-197	410	8	,	,	PUNCT
gujaf-197	410	9	d.	d.	PROPN
gujaf-197	410	10	p.	p.	PROPN
gujaf-197	410	11	,	,	PUNCT
gujaf-197	410	12	&	&	CCONJ
gujaf-197	410	13	hidayat	hidayat	PROPN
gujaf-197	410	14	,	,	PUNCT
gujaf-197	410	15	s.	s.	PROPN
gujaf-197	410	16	(	(	PUNCT
gujaf-197	410	17	2018	2018	NUM
gujaf-197	410	18	)	)	PUNCT
gujaf-197	410	19	.	.	PUNCT
gujaf-197	411	1	gender	gender	NOUN
gujaf-197	411	2	diversity	diversity	NOUN
gujaf-197	411	3	,	,	PUNCT
gujaf-197	411	4	earnings	earning	NOUN
gujaf-197	411	5	management	management	NOUN
gujaf-197	411	6	practices	practice	NOUN
gujaf-197	411	7	and	and	CCONJ
gujaf-197	411	8	corporate	corporate	ADJ
gujaf-197	411	9	performance	performance	NOUN
gujaf-197	411	10	in	in	ADP
gujaf-197	411	11	nigerian	nigerian	ADJ
gujaf-197	411	12	quoted	quote	VERB
gujaf-197	411	13	firms	firm	NOUN
gujaf-197	411	14	.	.	PUNCT
gujaf-197	412	1	international	international	ADJ
gujaf-197	412	2	journal	journal	PROPN
gujaf-197	412	3	of	of	ADP
gujaf-197	412	4	economics	economic	NOUN
gujaf-197	412	5	,	,	PUNCT
gujaf-197	412	6	commerce	commerce	NOUN
gujaf-197	412	7	and	and	CCONJ
gujaf-197	412	8	management	management	NOUN
gujaf-197	412	9	,	,	PUNCT
gujaf-197	412	10	6(1	6(1	NUM
gujaf-197	412	11	)	)	PUNCT
gujaf-197	412	12	,	,	PUNCT
gujaf-197	412	13	1–14	1–14	PROPN
gujaf-197	412	14	.	.	PUNCT