id	sid	tid	token	lemma	pos
gujaf-20	1	1	gujaf	gujaf	NOUN
gujaf-20	1	2	:	:	PUNCT
gujaf-20	1	3	gusau	gusau	PROPN
gujaf-20	1	4	journal	journal	NOUN
gujaf-20	1	5	of	of	ADP
gujaf-20	1	6	accounting	accounting	NOUN
gujaf-20	1	7	and	and	CCONJ
gujaf-20	1	8	finance	finance	NOUN
gujaf-20	1	9	,	,	PUNCT
gujaf-20	1	10	vol	vol	NOUN
gujaf-20	1	11	.	.	PUNCT
gujaf-20	2	1	i	i	PRON
gujaf-20	2	2	,	,	PUNCT
gujaf-20	2	3	issue	issue	NOUN
gujaf-20	2	4	1	1	NUM
gujaf-20	2	5	,	,	PUNCT
gujaf-20	2	6	april	april	PROPN
gujaf-20	2	7	,	,	PUNCT
gujaf-20	2	8	2020	2020	NUM
gujaf-20	2	9	issn	issn	VERB
gujaf-20	2	10	2756	2756	NUM
gujaf-20	2	11	-	-	PUNCT
gujaf-20	2	12	665x	665x	NOUN
gujaf-20	2	13	1	1	NUM
gujaf-20	2	14	monitoring	monitoring	NOUN
gujaf-20	2	15	attributes	attribute	NOUN
gujaf-20	2	16	and	and	CCONJ
gujaf-20	2	17	earnings	earning	NOUN
gujaf-20	2	18	quality	quality	NOUN
gujaf-20	2	19	of	of	ADP
gujaf-20	2	20	listed	list	VERB
gujaf-20	2	21	conglomerate	conglomerate	NOUN
gujaf-20	2	22	firms	firm	NOUN
gujaf-20	2	23	in	in	ADP
gujaf-20	2	24	nigeria	nigeria	PROPN
gujaf-20	2	25	munir	munir	PROPN
gujaf-20	2	26	aliyu	aliyu	PROPN
gujaf-20	2	27	saleh	saleh	PROPN
gujaf-20	2	28	department	department	PROPN
gujaf-20	2	29	of	of	ADP
gujaf-20	2	30	accounting	accounting	PROPN
gujaf-20	2	31	federal	federal	PROPN
gujaf-20	2	32	university	university	PROPN
gujaf-20	2	33	wukari	wukari	PROPN
gujaf-20	2	34	,	,	PUNCT
gujaf-20	2	35	taraba	taraba	NOUN
gujaf-20	2	36	state	state	PROPN
gujaf-20	2	37	,	,	PUNCT
gujaf-20	2	38	nigeria	nigeria	PROPN
gujaf-20	3	1	salehmuniraliyu@gmail.com	salehmuniraliyu@gmail.com	X
gujaf-20	4	1	+2347038422454	+2347038422454	NUM
gujaf-20	4	2	umar	umar	PROPN
gujaf-20	4	3	farouk	farouk	PROPN
gujaf-20	4	4	abdulkarim	abdulkarim	PROPN
gujaf-20	4	5	department	department	PROPN
gujaf-20	4	6	of	of	ADP
gujaf-20	4	7	accounting	accounting	NOUN
gujaf-20	4	8	and	and	CCONJ
gujaf-20	4	9	finance	finance	PROPN
gujaf-20	4	10	federal	federal	PROPN
gujaf-20	4	11	university	university	PROPN
gujaf-20	4	12	gusau	gusau	PROPN
gujaf-20	4	13	,	,	PUNCT
gujaf-20	4	14	zamfara	zamfara	PROPN
gujaf-20	4	15	state	state	PROPN
gujaf-20	4	16	,	,	PUNCT
gujaf-20	4	17	nigeria	nigeria	PROPN
gujaf-20	4	18	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-20	5	1	+2348069393824	+2348069393824	DET
gujaf-20	5	2	isah	isah	NOUN
gujaf-20	5	3	abdulkarim	abdulkarim	VERB
gujaf-20	5	4	ibrahim	ibrahim	PROPN
gujaf-20	5	5	tax	tax	PROPN
gujaf-20	5	6	investigation	investigation	PROPN
gujaf-20	5	7	department	department	PROPN
gujaf-20	5	8	,	,	PUNCT
gujaf-20	5	9	federal	federal	PROPN
gujaf-20	5	10	inland	inland	ADJ
gujaf-20	5	11	revenue	revenue	NOUN
gujaf-20	5	12	service	service	NOUN
gujaf-20	5	13	adkusmaniya@gmail.com	adkusmaniya@gmail.com	X
gujaf-20	6	1	+23491241672	+23491241672	X
gujaf-20	6	2	abstract	abstract	ADJ
gujaf-20	6	3	this	this	DET
gujaf-20	6	4	paper	paper	NOUN
gujaf-20	6	5	examines	examine	VERB
gujaf-20	6	6	the	the	DET
gujaf-20	6	7	effect	effect	NOUN
gujaf-20	6	8	of	of	ADP
gujaf-20	6	9	monitoring	monitor	VERB
gujaf-20	6	10	characteristics	characteristic	NOUN
gujaf-20	6	11	on	on	ADP
gujaf-20	6	12	earnings	earning	NOUN
gujaf-20	6	13	quality	quality	NOUN
gujaf-20	6	14	of	of	ADP
gujaf-20	6	15	listed	list	VERB
gujaf-20	6	16	conglomerate	conglomerate	NOUN
gujaf-20	6	17	firms	firm	NOUN
gujaf-20	6	18	in	in	ADP
gujaf-20	6	19	nigeria	nigeria	PROPN
gujaf-20	6	20	for	for	ADP
gujaf-20	6	21	the	the	DET
gujaf-20	6	22	period	period	NOUN
gujaf-20	6	23	of	of	ADP
gujaf-20	6	24	ten	ten	NUM
gujaf-20	6	25	years	year	NOUN
gujaf-20	6	26	from	from	ADP
gujaf-20	6	27	2010	2010	NUM
gujaf-20	6	28	-	-	SYM
gujaf-20	6	29	2019	2019	NUM
gujaf-20	6	30	.	.	PUNCT
gujaf-20	7	1	as	as	ADP
gujaf-20	7	2	at	at	ADP
gujaf-20	7	3	31st	31st	PROPN
gujaf-20	7	4	december	december	PROPN
gujaf-20	7	5	,	,	PUNCT
gujaf-20	7	6	2019	2019	NUM
gujaf-20	7	7	,	,	PUNCT
gujaf-20	7	8	there	there	PRON
gujaf-20	7	9	were	be	VERB
gujaf-20	7	10	six	six	NUM
gujaf-20	7	11	(	(	PUNCT
gujaf-20	7	12	6	6	NUM
gujaf-20	7	13	)	)	PUNCT
gujaf-20	7	14	listed	list	VERB
gujaf-20	7	15	conglomerate	conglomerate	NOUN
gujaf-20	7	16	firms	firm	NOUN
gujaf-20	7	17	in	in	ADP
gujaf-20	7	18	nigeria	nigeria	PROPN
gujaf-20	7	19	and	and	CCONJ
gujaf-20	7	20	all	all	PRON
gujaf-20	7	21	were	be	AUX
gujaf-20	7	22	selected	select	VERB
gujaf-20	7	23	to	to	PART
gujaf-20	7	24	serve	serve	VERB
gujaf-20	7	25	as	as	ADP
gujaf-20	7	26	the	the	DET
gujaf-20	7	27	sample	sample	NOUN
gujaf-20	7	28	using	use	VERB
gujaf-20	7	29	census	census	NOUN
gujaf-20	7	30	approach	approach	NOUN
gujaf-20	7	31	.	.	PUNCT
gujaf-20	8	1	three	three	NUM
gujaf-20	8	2	variables	variable	NOUN
gujaf-20	8	3	independent	independent	ADJ
gujaf-20	8	4	directors	director	NOUN
gujaf-20	8	5	,	,	PUNCT
gujaf-20	8	6	audit	audit	NOUN
gujaf-20	8	7	committee	committee	NOUN
gujaf-20	8	8	and	and	CCONJ
gujaf-20	8	9	institutional	institutional	ADJ
gujaf-20	8	10	ownership	ownership	NOUN
gujaf-20	8	11	were	be	AUX
gujaf-20	8	12	used	use	VERB
gujaf-20	8	13	to	to	PART
gujaf-20	8	14	represent	represent	VERB
gujaf-20	8	15	monitoring	monitoring	NOUN
gujaf-20	8	16	characteristics	characteristic	NOUN
gujaf-20	8	17	.	.	PUNCT
gujaf-20	9	1	the	the	DET
gujaf-20	9	2	francis	francis	PROPN
gujaf-20	9	3	et	et	PROPN
gujaf-20	9	4	al	al	PROPN
gujaf-20	9	5	(	(	PUNCT
gujaf-20	9	6	2005	2005	NUM
gujaf-20	9	7	)	)	PUNCT
gujaf-20	9	8	model	model	NOUN
gujaf-20	9	9	was	be	AUX
gujaf-20	9	10	used	use	VERB
gujaf-20	9	11	as	as	ADP
gujaf-20	9	12	measure	measure	NOUN
gujaf-20	9	13	of	of	ADP
gujaf-20	9	14	earnings	earning	NOUN
gujaf-20	9	15	quality	quality	NOUN
gujaf-20	9	16	.	.	PUNCT
gujaf-20	10	1	multiple	multiple	ADJ
gujaf-20	10	2	panel	panel	NOUN
gujaf-20	10	3	regression	regression	NOUN
gujaf-20	10	4	was	be	AUX
gujaf-20	10	5	used	use	VERB
gujaf-20	10	6	to	to	PART
gujaf-20	10	7	test	test	VERB
gujaf-20	10	8	the	the	DET
gujaf-20	10	9	model	model	NOUN
gujaf-20	10	10	of	of	ADP
gujaf-20	10	11	the	the	DET
gujaf-20	10	12	study	study	NOUN
gujaf-20	10	13	using	use	VERB
gujaf-20	10	14	ordinary	ordinary	ADJ
gujaf-20	10	15	least	least	ADJ
gujaf-20	10	16	square	square	ADJ
gujaf-20	10	17	ols	ol	NOUN
gujaf-20	10	18	regression	regression	NOUN
gujaf-20	10	19	and	and	CCONJ
gujaf-20	10	20	data	datum	NOUN
gujaf-20	10	21	was	be	AUX
gujaf-20	10	22	collected	collect	VERB
gujaf-20	10	23	from	from	ADP
gujaf-20	10	24	the	the	DET
gujaf-20	10	25	annual	annual	ADJ
gujaf-20	10	26	reports	report	NOUN
gujaf-20	10	27	and	and	CCONJ
gujaf-20	10	28	accounts	account	NOUN
gujaf-20	10	29	of	of	ADP
gujaf-20	10	30	the	the	DET
gujaf-20	10	31	sampled	sample	VERB
gujaf-20	10	32	firms	firm	NOUN
gujaf-20	10	33	.	.	PUNCT
gujaf-20	11	1	the	the	DET
gujaf-20	11	2	findings	finding	NOUN
gujaf-20	11	3	of	of	ADP
gujaf-20	11	4	the	the	DET
gujaf-20	11	5	paper	paper	NOUN
gujaf-20	11	6	revealed	reveal	VERB
gujaf-20	11	7	that	that	SCONJ
gujaf-20	11	8	two	two	NUM
gujaf-20	11	9	of	of	ADP
gujaf-20	11	10	the	the	DET
gujaf-20	11	11	monitoring	monitoring	NOUN
gujaf-20	11	12	characteristics	characteristic	NOUN
gujaf-20	11	13	variables	variable	NOUN
gujaf-20	11	14	(	(	PUNCT
gujaf-20	11	15	ind	ind	NOUN
gujaf-20	11	16	and	and	CCONJ
gujaf-20	11	17	inst	inst	NOUN
gujaf-20	11	18	)	)	PUNCT
gujaf-20	11	19	positively	positively	ADV
gujaf-20	11	20	and	and	CCONJ
gujaf-20	11	21	significantly	significantly	ADV
gujaf-20	11	22	affect	affect	VERB
gujaf-20	11	23	earnings	earning	NOUN
gujaf-20	11	24	quality	quality	NOUN
gujaf-20	11	25	while	while	SCONJ
gujaf-20	11	26	ac	ac	PROPN
gujaf-20	11	27	has	have	VERB
gujaf-20	11	28	a	a	DET
gujaf-20	11	29	significant	significant	ADJ
gujaf-20	11	30	but	but	CCONJ
gujaf-20	11	31	negative	negative	ADJ
gujaf-20	11	32	effect	effect	NOUN
gujaf-20	11	33	on	on	ADP
gujaf-20	11	34	earnings	earning	NOUN
gujaf-20	11	35	quality	quality	NOUN
gujaf-20	11	36	of	of	ADP
gujaf-20	11	37	listed	list	VERB
gujaf-20	11	38	conglomerate	conglomerate	NOUN
gujaf-20	11	39	firms	firm	NOUN
gujaf-20	11	40	in	in	ADP
gujaf-20	11	41	nigeria	nigeria	PROPN
gujaf-20	11	42	.	.	PUNCT
gujaf-20	12	1	it	it	PRON
gujaf-20	12	2	is	be	AUX
gujaf-20	12	3	therefore	therefore	ADV
gujaf-20	12	4	recommended	recommend	VERB
gujaf-20	12	5	that	that	SCONJ
gujaf-20	12	6	,	,	PUNCT
gujaf-20	12	7	board	board	NOUN
gujaf-20	12	8	of	of	ADP
gujaf-20	12	9	directors	director	NOUN
gujaf-20	12	10	of	of	ADP
gujaf-20	12	11	listed	list	VERB
gujaf-20	12	12	conglomerate	conglomerate	NOUN
gujaf-20	12	13	firms	firm	NOUN
gujaf-20	12	14	should	should	AUX
gujaf-20	12	15	compose	compose	VERB
gujaf-20	12	16	more	more	ADJ
gujaf-20	12	17	of	of	ADP
gujaf-20	12	18	independent	independent	ADJ
gujaf-20	12	19	directors	director	NOUN
gujaf-20	12	20	as	as	SCONJ
gujaf-20	12	21	it	it	PRON
gujaf-20	12	22	was	be	AUX
gujaf-20	12	23	found	find	VERB
gujaf-20	12	24	to	to	PART
gujaf-20	12	25	have	have	VERB
gujaf-20	12	26	a	a	DET
gujaf-20	12	27	significant	significant	ADJ
gujaf-20	12	28	positive	positive	ADJ
gujaf-20	12	29	influence	influence	NOUN
gujaf-20	12	30	on	on	ADP
gujaf-20	12	31	earnings	earning	NOUN
gujaf-20	12	32	quality	quality	NOUN
gujaf-20	12	33	,	,	PUNCT
gujaf-20	12	34	also	also	ADV
gujaf-20	12	35	their	their	PRON
gujaf-20	12	36	ownership	ownership	NOUN
gujaf-20	12	37	structure	structure	NOUN
gujaf-20	12	38	should	should	AUX
gujaf-20	12	39	comprise	comprise	VERB
gujaf-20	12	40	more	more	ADJ
gujaf-20	12	41	institutional	institutional	ADJ
gujaf-20	12	42	shareholders	shareholder	NOUN
gujaf-20	12	43	as	as	SCONJ
gujaf-20	12	44	it	it	PRON
gujaf-20	12	45	has	have	AUX
gujaf-20	12	46	been	be	AUX
gujaf-20	12	47	found	find	VERB
gujaf-20	12	48	to	to	PART
gujaf-20	12	49	improve	improve	VERB
gujaf-20	12	50	earnings	earning	NOUN
gujaf-20	12	51	quality	quality	NOUN
gujaf-20	12	52	positively	positively	ADV
gujaf-20	12	53	.	.	PUNCT
gujaf-20	13	1	keywords	keyword	NOUN
gujaf-20	13	2	:	:	PUNCT
gujaf-20	13	3	monitoring	monitor	VERB
gujaf-20	13	4	characteristics	characteristic	NOUN
gujaf-20	13	5	,	,	PUNCT
gujaf-20	13	6	earnings	earning	NOUN
gujaf-20	13	7	quality	quality	NOUN
gujaf-20	13	8	,	,	PUNCT
gujaf-20	13	9	conglomerates	conglomerate	NOUN
gujaf-20	13	10	firms	firm	NOUN
gujaf-20	13	11	,	,	PUNCT
gujaf-20	13	12	nigeria	nigeria	PROPN
gujaf-20	13	13	.	.	PUNCT
gujaf-20	14	1	1	1	X
gujaf-20	14	2	.	.	X
gujaf-20	14	3	introduction	introduction	NOUN
gujaf-20	14	4	the	the	DET
gujaf-20	14	5	sole	sole	ADJ
gujaf-20	14	6	responsibility	responsibility	NOUN
gujaf-20	14	7	for	for	ADP
gujaf-20	14	8	the	the	DET
gujaf-20	14	9	preparation	preparation	NOUN
gujaf-20	14	10	of	of	ADP
gujaf-20	14	11	accurate	accurate	ADJ
gujaf-20	14	12	and	and	CCONJ
gujaf-20	14	13	timely	timely	ADJ
gujaf-20	14	14	financial	financial	ADJ
gujaf-20	14	15	statements	statement	NOUN
gujaf-20	14	16	rests	rest	VERB
gujaf-20	14	17	with	with	ADP
gujaf-20	14	18	management	management	NOUN
gujaf-20	14	19	of	of	ADP
gujaf-20	14	20	a	a	DET
gujaf-20	14	21	company	company	NOUN
gujaf-20	14	22	.	.	PUNCT
gujaf-20	15	1	however	however	ADV
gujaf-20	15	2	,	,	PUNCT
gujaf-20	15	3	financial	financial	ADJ
gujaf-20	15	4	statements	statement	NOUN
gujaf-20	15	5	should	should	AUX
gujaf-20	15	6	disclose	disclose	VERB
gujaf-20	15	7	relevant	relevant	ADJ
gujaf-20	15	8	,	,	PUNCT
gujaf-20	15	9	reliable	reliable	ADJ
gujaf-20	15	10	,	,	PUNCT
gujaf-20	15	11	comparable	comparable	ADJ
gujaf-20	15	12	and	and	CCONJ
gujaf-20	15	13	understandable	understandable	ADJ
gujaf-20	15	14	information	information	NOUN
gujaf-20	15	15	mailto:salehmuniraliyu@gmail.com	mailto:salehmuniraliyu@gmail.com	X
gujaf-20	16	1	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-20	16	2	mailto:adkusmaniya@gmail.com	mailto:adkusmaniya@gmail.com	PROPN
gujaf-20	16	3	gujaf	gujaf	NOUN
gujaf-20	16	4	:	:	PUNCT
gujaf-20	16	5	gusau	gusau	PROPN
gujaf-20	16	6	journal	journal	NOUN
gujaf-20	16	7	of	of	ADP
gujaf-20	16	8	accounting	accounting	NOUN
gujaf-20	16	9	and	and	CCONJ
gujaf-20	16	10	finance	finance	NOUN
gujaf-20	16	11	,	,	PUNCT
gujaf-20	16	12	vol	vol	NOUN
gujaf-20	16	13	.	.	PUNCT
gujaf-20	17	1	i	i	PRON
gujaf-20	17	2	,	,	PUNCT
gujaf-20	17	3	issue	issue	NOUN
gujaf-20	17	4	1	1	NUM
gujaf-20	17	5	,	,	PUNCT
gujaf-20	17	6	april	april	PROPN
gujaf-20	17	7	,	,	PUNCT
gujaf-20	17	8	2020	2020	NUM
gujaf-20	17	9	issn	issn	VERB
gujaf-20	17	10	2756	2756	NUM
gujaf-20	17	11	-	-	PUNCT
gujaf-20	17	12	665x	665x	NOUN
gujaf-20	17	13	2	2	NUM
gujaf-20	17	14	(	(	PUNCT
gujaf-20	17	15	kamaruzaman	kamaruzaman	NOUN
gujaf-20	17	16	,	,	PUNCT
gujaf-20	17	17	et	et	NOUN
gujaf-20	17	18	al	al	PROPN
gujaf-20	17	19	2009	2009	NUM
gujaf-20	17	20	)	)	PUNCT
gujaf-20	17	21	.	.	PUNCT
gujaf-20	18	1	this	this	PRON
gujaf-20	18	2	is	be	AUX
gujaf-20	18	3	because	because	SCONJ
gujaf-20	18	4	when	when	SCONJ
gujaf-20	18	5	these	these	DET
gujaf-20	18	6	earnings	earning	NOUN
gujaf-20	18	7	are	be	AUX
gujaf-20	18	8	accurate	accurate	ADJ
gujaf-20	18	9	and	and	CCONJ
gujaf-20	18	10	reliable	reliable	ADJ
gujaf-20	18	11	,	,	PUNCT
gujaf-20	18	12	users	user	NOUN
gujaf-20	18	13	of	of	ADP
gujaf-20	18	14	these	these	DET
gujaf-20	18	15	financial	financial	ADJ
gujaf-20	18	16	reports	report	NOUN
gujaf-20	18	17	will	will	AUX
gujaf-20	18	18	be	be	AUX
gujaf-20	18	19	able	able	ADJ
gujaf-20	18	20	to	to	PART
gujaf-20	18	21	make	make	VERB
gujaf-20	18	22	reasonable	reasonable	ADJ
gujaf-20	18	23	and	and	CCONJ
gujaf-20	18	24	informed	informed	ADJ
gujaf-20	18	25	decisions	decision	NOUN
gujaf-20	18	26	.	.	PUNCT
gujaf-20	19	1	however	however	ADV
gujaf-20	19	2	,	,	PUNCT
gujaf-20	19	3	it	it	PRON
gujaf-20	19	4	has	have	AUX
gujaf-20	19	5	been	be	AUX
gujaf-20	19	6	argued	argue	VERB
gujaf-20	19	7	by	by	ADP
gujaf-20	19	8	johnson	johnson	PROPN
gujaf-20	19	9	(	(	PUNCT
gujaf-20	19	10	2005	2005	NUM
gujaf-20	19	11	)	)	PUNCT
gujaf-20	19	12	that	that	SCONJ
gujaf-20	19	13	financial	financial	ADJ
gujaf-20	19	14	statement	statement	NOUN
gujaf-20	19	15	can	can	AUX
gujaf-20	19	16	not	not	PART
gujaf-20	19	17	be	be	AUX
gujaf-20	19	18	entirely	entirely	ADV
gujaf-20	19	19	accurate	accurate	ADJ
gujaf-20	19	20	and	and	CCONJ
gujaf-20	19	21	unbias	unbia	NOUN
gujaf-20	19	22	because	because	SCONJ
gujaf-20	19	23	some	some	DET
gujaf-20	19	24	economic	economic	ADJ
gujaf-20	19	25	activities	activity	NOUN
gujaf-20	19	26	reported	report	VERB
gujaf-20	19	27	are	be	AUX
gujaf-20	19	28	measured	measure	VERB
gujaf-20	19	29	under	under	ADP
gujaf-20	19	30	the	the	DET
gujaf-20	19	31	condition	condition	NOUN
gujaf-20	19	32	of	of	ADP
gujaf-20	19	33	uncertainty	uncertainty	NOUN
gujaf-20	19	34	.	.	PUNCT
gujaf-20	20	1	therefore	therefore	ADV
gujaf-20	20	2	,	,	PUNCT
gujaf-20	20	3	as	as	SCONJ
gujaf-20	20	4	a	a	DET
gujaf-20	20	5	result	result	NOUN
gujaf-20	20	6	country	country	NOUN
gujaf-20	20	7	round	round	ADP
gujaf-20	20	8	the	the	DET
gujaf-20	20	9	globe	globe	PROPN
gujaf-20	20	10	nigeria	nigeria	PROPN
gujaf-20	20	11	inclusive	inclusive	PROPN
gujaf-20	20	12	reviewed	review	VERB
gujaf-20	20	13	and	and	CCONJ
gujaf-20	20	14	or	or	CCONJ
gujaf-20	20	15	enacted	enact	VERB
gujaf-20	20	16	policies	policy	NOUN
gujaf-20	20	17	to	to	PART
gujaf-20	20	18	ensure	ensure	VERB
gujaf-20	20	19	the	the	DET
gujaf-20	20	20	safety	safety	NOUN
gujaf-20	20	21	of	of	ADP
gujaf-20	20	22	shareholders	shareholder	NOUN
gujaf-20	20	23	’	'	PUNCT
gujaf-20	20	24	funds	fund	NOUN
gujaf-20	20	25	and	and	CCONJ
gujaf-20	20	26	to	to	PART
gujaf-20	20	27	prevent	prevent	VERB
gujaf-20	20	28	future	future	ADJ
gujaf-20	20	29	reoccurrences	reoccurrence	NOUN
gujaf-20	20	30	of	of	ADP
gujaf-20	20	31	corporate	corporate	ADJ
gujaf-20	20	32	failures	failure	NOUN
gujaf-20	20	33	.	.	PUNCT
gujaf-20	21	1	amongst	amongst	ADP
gujaf-20	21	2	the	the	DET
gujaf-20	21	3	policies	policy	NOUN
gujaf-20	21	4	is	be	AUX
gujaf-20	21	5	the	the	DET
gujaf-20	21	6	review	review	NOUN
gujaf-20	21	7	of	of	ADP
gujaf-20	21	8	the	the	DET
gujaf-20	21	9	harmonized	harmonized	ADJ
gujaf-20	21	10	corporate	corporate	ADJ
gujaf-20	21	11	governance	governance	NOUN
gujaf-20	21	12	code	code	NOUN
gujaf-20	21	13	of	of	ADP
gujaf-20	21	14	best	good	ADJ
gujaf-20	21	15	practices	practice	NOUN
gujaf-20	21	16	to	to	PART
gujaf-20	21	17	cover	cover	VERB
gujaf-20	21	18	all	all	DET
gujaf-20	21	19	entities	entity	NOUN
gujaf-20	21	20	in	in	ADP
gujaf-20	21	21	nigeria	nigeria	PROPN
gujaf-20	21	22	.	.	PUNCT
gujaf-20	22	1	these	these	DET
gujaf-20	22	2	corporate	corporate	ADJ
gujaf-20	22	3	governance	governance	NOUN
gujaf-20	22	4	codes	code	NOUN
gujaf-20	22	5	serve	serve	VERB
gujaf-20	22	6	as	as	ADP
gujaf-20	22	7	a	a	DET
gujaf-20	22	8	watchdog	watchdog	NOUN
gujaf-20	22	9	that	that	PRON
gujaf-20	22	10	is	be	AUX
gujaf-20	22	11	charged	charge	VERB
gujaf-20	22	12	with	with	ADP
gujaf-20	22	13	the	the	DET
gujaf-20	22	14	responsibility	responsibility	NOUN
gujaf-20	22	15	of	of	ADP
gujaf-20	22	16	checkmating	checkmate	VERB
gujaf-20	22	17	managers	manager	NOUN
gujaf-20	22	18	opportunistic	opportunistic	ADJ
gujaf-20	22	19	tendencies	tendency	NOUN
gujaf-20	22	20	while	while	SCONJ
gujaf-20	22	21	preparing	prepare	VERB
gujaf-20	22	22	financial	financial	ADJ
gujaf-20	22	23	statements	statement	NOUN
gujaf-20	22	24	.	.	PUNCT
gujaf-20	23	1	several	several	ADJ
gujaf-20	23	2	corporate	corporate	ADJ
gujaf-20	23	3	scandals	scandal	NOUN
gujaf-20	23	4	around	around	ADP
gujaf-20	23	5	the	the	DET
gujaf-20	23	6	world	world	NOUN
gujaf-20	23	7	has	have	AUX
gujaf-20	23	8	created	create	VERB
gujaf-20	23	9	doubt	doubt	NOUN
gujaf-20	23	10	and	and	CCONJ
gujaf-20	23	11	mistrust	mistrust	NOUN
gujaf-20	23	12	in	in	ADP
gujaf-20	23	13	the	the	DET
gujaf-20	23	14	eyes	eye	NOUN
gujaf-20	23	15	of	of	ADP
gujaf-20	23	16	investors	investor	NOUN
gujaf-20	23	17	and	and	CCONJ
gujaf-20	23	18	also	also	ADV
gujaf-20	23	19	destroyed	destroy	VERB
gujaf-20	23	20	investor	investor	NOUN
gujaf-20	23	21	confidence	confidence	NOUN
gujaf-20	23	22	on	on	ADP
gujaf-20	23	23	corporate	corporate	ADJ
gujaf-20	23	24	financial	financial	ADJ
gujaf-20	23	25	statement	statement	NOUN
gujaf-20	23	26	.	.	PUNCT
gujaf-20	24	1	for	for	ADP
gujaf-20	24	2	example	example	NOUN
gujaf-20	24	3	,	,	PUNCT
gujaf-20	24	4	enron	enron	PROPN
gujaf-20	24	5	,	,	PUNCT
gujaf-20	24	6	worldcom	worldcom	PROPN
gujaf-20	24	7	,	,	PUNCT
gujaf-20	24	8	xerox	xerox	PROPN
gujaf-20	24	9	,	,	PUNCT
gujaf-20	24	10	oceanic	oceanic	ADJ
gujaf-20	24	11	bank	bank	PROPN
gujaf-20	24	12	and	and	CCONJ
gujaf-20	24	13	skye	skye	PROPN
gujaf-20	24	14	bank	bank	PROPN
gujaf-20	24	15	were	be	AUX
gujaf-20	24	16	involved	involve	VERB
gujaf-20	24	17	in	in	ADP
gujaf-20	24	18	planned	plan	VERB
gujaf-20	24	19	fraud	fraud	NOUN
gujaf-20	24	20	and	and	CCONJ
gujaf-20	24	21	scandal	scandal	NOUN
gujaf-20	24	22	in	in	ADP
gujaf-20	24	23	developed	develop	VERB
gujaf-20	24	24	nations	nation	NOUN
gujaf-20	24	25	and	and	CCONJ
gujaf-20	24	26	nigeria	nigeria	PROPN
gujaf-20	24	27	alike	alike	ADV
gujaf-20	24	28	that	that	PRON
gujaf-20	24	29	left	leave	VERB
gujaf-20	24	30	investors	investor	NOUN
gujaf-20	24	31	with	with	ADP
gujaf-20	24	32	loss	loss	NOUN
gujaf-20	24	33	of	of	ADP
gujaf-20	24	34	part	part	NOUN
gujaf-20	24	35	or	or	CCONJ
gujaf-20	24	36	full	full	ADJ
gujaf-20	24	37	investment	investment	NOUN
gujaf-20	24	38	.	.	PUNCT
gujaf-20	25	1	therefore	therefore	ADV
gujaf-20	25	2	,	,	PUNCT
gujaf-20	25	3	in	in	ADP
gujaf-20	25	4	order	order	NOUN
gujaf-20	25	5	to	to	PART
gujaf-20	25	6	curtail	curtail	VERB
gujaf-20	25	7	managers	manager	NOUN
gujaf-20	25	8	’	’	PART
gujaf-20	25	9	opportunistic	opportunistic	ADJ
gujaf-20	25	10	behaviors	behavior	NOUN
gujaf-20	25	11	and	and	CCONJ
gujaf-20	25	12	regain	regain	VERB
gujaf-20	25	13	investors	investor	NOUN
gujaf-20	25	14	trust	trust	PROPN
gujaf-20	25	15	,	,	PUNCT
gujaf-20	25	16	international	international	ADJ
gujaf-20	25	17	organizations	organization	NOUN
gujaf-20	25	18	for	for	ADP
gujaf-20	25	19	example	example	NOUN
gujaf-20	25	20	,	,	PUNCT
gujaf-20	25	21	world	world	PROPN
gujaf-20	25	22	bank	bank	PROPN
gujaf-20	25	23	,	,	PUNCT
gujaf-20	25	24	the	the	DET
gujaf-20	25	25	organization	organization	NOUN
gujaf-20	25	26	for	for	ADP
gujaf-20	25	27	economic	economic	ADJ
gujaf-20	25	28	cooperation	cooperation	NOUN
gujaf-20	25	29	and	and	CCONJ
gujaf-20	25	30	development	development	NOUN
gujaf-20	25	31	(	(	PUNCT
gujaf-20	25	32	oecd	oecd	PROPN
gujaf-20	25	33	)	)	PUNCT
gujaf-20	25	34	etc	etc	NOUN
gujaf-20	25	35	campaigned	campaign	VERB
gujaf-20	25	36	for	for	ADP
gujaf-20	25	37	the	the	DET
gujaf-20	25	38	establishment	establishment	NOUN
gujaf-20	25	39	of	of	ADP
gujaf-20	25	40	supervisory	supervisory	ADJ
gujaf-20	25	41	mechanisms	mechanism	NOUN
gujaf-20	25	42	to	to	PART
gujaf-20	25	43	enhance	enhance	VERB
gujaf-20	25	44	effectiveness	effectiveness	NOUN
gujaf-20	25	45	of	of	ADP
gujaf-20	25	46	corporate	corporate	ADJ
gujaf-20	25	47	governance	governance	NOUN
gujaf-20	25	48	.	.	PUNCT
gujaf-20	26	1	this	this	PRON
gujaf-20	26	2	has	have	AUX
gujaf-20	26	3	however	however	ADV
gujaf-20	26	4	gained	gain	VERB
gujaf-20	26	5	the	the	DET
gujaf-20	26	6	attention	attention	NOUN
gujaf-20	26	7	of	of	ADP
gujaf-20	26	8	researchers	researcher	NOUN
gujaf-20	26	9	around	around	ADP
gujaf-20	26	10	the	the	DET
gujaf-20	26	11	world	world	NOUN
gujaf-20	26	12	whom	whom	PRON
gujaf-20	26	13	has	have	AUX
gujaf-20	26	14	given	give	VERB
gujaf-20	26	15	their	their	PRON
gujaf-20	26	16	quota	quota	NOUN
gujaf-20	26	17	of	of	ADP
gujaf-20	26	18	contribution	contribution	NOUN
gujaf-20	26	19	to	to	ADP
gujaf-20	26	20	the	the	DET
gujaf-20	26	21	literatures	literature	NOUN
gujaf-20	26	22	on	on	ADP
gujaf-20	26	23	corporate	corporate	ADJ
gujaf-20	26	24	governance	governance	NOUN
gujaf-20	26	25	.	.	PUNCT
gujaf-20	27	1	supervisory	supervisory	ADJ
gujaf-20	27	2	mechanisms	mechanism	NOUN
gujaf-20	27	3	like	like	ADP
gujaf-20	27	4	the	the	DET
gujaf-20	27	5	presence	presence	NOUN
gujaf-20	27	6	of	of	ADP
gujaf-20	27	7	independent	independent	ADJ
gujaf-20	27	8	directors	director	NOUN
gujaf-20	27	9	on	on	ADP
gujaf-20	27	10	the	the	DET
gujaf-20	27	11	board	board	NOUN
gujaf-20	27	12	of	of	ADP
gujaf-20	27	13	a	a	DET
gujaf-20	27	14	company	company	NOUN
gujaf-20	27	15	will	will	AUX
gujaf-20	27	16	improve	improve	VERB
gujaf-20	27	17	its	its	PRON
gujaf-20	27	18	capability	capability	NOUN
gujaf-20	27	19	to	to	PART
gujaf-20	27	20	detect	detect	VERB
gujaf-20	27	21	problems	problem	NOUN
gujaf-20	27	22	in	in	ADP
gujaf-20	27	23	financial	financial	ADJ
gujaf-20	27	24	statement	statement	NOUN
gujaf-20	27	25	.	.	PUNCT
gujaf-20	28	1	strengthening	strengthen	VERB
gujaf-20	28	2	the	the	DET
gujaf-20	28	3	audit	audit	NOUN
gujaf-20	28	4	committee	committee	NOUN
gujaf-20	28	5	and	and	CCONJ
gujaf-20	28	6	presence	presence	NOUN
gujaf-20	28	7	of	of	ADP
gujaf-20	28	8	institutional	institutional	ADJ
gujaf-20	28	9	investors	investor	NOUN
gujaf-20	28	10	can	can	AUX
gujaf-20	28	11	serve	serve	VERB
gujaf-20	28	12	as	as	ADP
gujaf-20	28	13	a	a	DET
gujaf-20	28	14	means	means	NOUN
gujaf-20	28	15	of	of	ADP
gujaf-20	28	16	enhancing	enhance	VERB
gujaf-20	28	17	monitoring	monitoring	NOUN
gujaf-20	28	18	practices	practice	NOUN
gujaf-20	28	19	and	and	CCONJ
gujaf-20	28	20	quality	quality	NOUN
gujaf-20	28	21	of	of	ADP
gujaf-20	28	22	earnings	earning	NOUN
gujaf-20	28	23	reported	report	VERB
gujaf-20	28	24	.	.	PUNCT
gujaf-20	29	1	therefore	therefore	ADV
gujaf-20	29	2	,	,	PUNCT
gujaf-20	29	3	monitoring	monitor	VERB
gujaf-20	29	4	characteristics	characteristic	NOUN
gujaf-20	29	5	are	be	AUX
gujaf-20	29	6	there	there	ADV
gujaf-20	29	7	to	to	PART
gujaf-20	29	8	serve	serve	VERB
gujaf-20	29	9	as	as	ADP
gujaf-20	29	10	check	check	NOUN
gujaf-20	29	11	for	for	ADP
gujaf-20	29	12	the	the	DET
gujaf-20	29	13	quality	quality	NOUN
gujaf-20	29	14	of	of	ADP
gujaf-20	29	15	the	the	DET
gujaf-20	29	16	earnings	earning	NOUN
gujaf-20	29	17	reported	report	VERB
gujaf-20	29	18	by	by	ADP
gujaf-20	29	19	company	company	NOUN
gujaf-20	29	20	managers	manager	NOUN
gujaf-20	29	21	.	.	PUNCT
gujaf-20	30	1	the	the	DET
gujaf-20	30	2	importance	importance	NOUN
gujaf-20	30	3	of	of	ADP
gujaf-20	30	4	these	these	DET
gujaf-20	30	5	monitoring	monitoring	NOUN
gujaf-20	30	6	characteristics	characteristic	NOUN
gujaf-20	30	7	on	on	ADP
gujaf-20	30	8	the	the	DET
gujaf-20	30	9	quality	quality	NOUN
gujaf-20	30	10	of	of	ADP
gujaf-20	30	11	firms	firm	NOUN
gujaf-20	30	12	’	'	PUNCT
gujaf-20	30	13	earnings	earning	NOUN
gujaf-20	30	14	can	can	AUX
gujaf-20	30	15	not	not	PART
gujaf-20	30	16	be	be	AUX
gujaf-20	30	17	over	over	ADP
gujaf-20	30	18	emphasized	emphasize	VERB
gujaf-20	30	19	,	,	PUNCT
gujaf-20	30	20	this	this	PRON
gujaf-20	30	21	is	be	AUX
gujaf-20	30	22	due	due	ADJ
gujaf-20	30	23	to	to	ADP
gujaf-20	30	24	the	the	DET
gujaf-20	30	25	fact	fact	NOUN
gujaf-20	30	26	that	that	SCONJ
gujaf-20	30	27	some	some	PRON
gujaf-20	30	28	of	of	ADP
gujaf-20	30	29	the	the	DET
gujaf-20	30	30	managers	manager	NOUN
gujaf-20	30	31	tend	tend	VERB
gujaf-20	30	32	to	to	PART
gujaf-20	30	33	use	use	VERB
gujaf-20	30	34	the	the	DET
gujaf-20	30	35	loopholes	loophole	NOUN
gujaf-20	30	36	found	find	VERB
gujaf-20	30	37	in	in	ADP
gujaf-20	30	38	accounting	accounting	NOUN
gujaf-20	30	39	principles	principle	NOUN
gujaf-20	30	40	to	to	PART
gujaf-20	30	41	manipulate	manipulate	VERB
gujaf-20	30	42	earnings	earning	NOUN
gujaf-20	30	43	and	and	CCONJ
gujaf-20	30	44	when	when	SCONJ
gujaf-20	30	45	these	these	DET
gujaf-20	30	46	earnings	earning	NOUN
gujaf-20	30	47	are	be	AUX
gujaf-20	30	48	not	not	PART
gujaf-20	30	49	reliable	reliable	ADJ
gujaf-20	30	50	and	and	CCONJ
gujaf-20	30	51	verifiable	verifiable	ADJ
gujaf-20	30	52	,	,	PUNCT
gujaf-20	30	53	investors	investor	NOUN
gujaf-20	30	54	tend	tend	VERB
gujaf-20	30	55	to	to	PART
gujaf-20	30	56	make	make	VERB
gujaf-20	30	57	decisions	decision	NOUN
gujaf-20	30	58	that	that	PRON
gujaf-20	30	59	will	will	AUX
gujaf-20	30	60	be	be	AUX
gujaf-20	30	61	at	at	ADP
gujaf-20	30	62	their	their	PRON
gujaf-20	30	63	own	own	ADJ
gujaf-20	30	64	detriment	detriment	NOUN
gujaf-20	30	65	.	.	PUNCT
gujaf-20	31	1	gujaf	gujaf	NOUN
gujaf-20	31	2	:	:	PUNCT
gujaf-20	31	3	gusau	gusau	PROPN
gujaf-20	31	4	journal	journal	NOUN
gujaf-20	31	5	of	of	ADP
gujaf-20	31	6	accounting	accounting	NOUN
gujaf-20	31	7	and	and	CCONJ
gujaf-20	31	8	finance	finance	NOUN
gujaf-20	31	9	,	,	PUNCT
gujaf-20	31	10	vol	vol	NOUN
gujaf-20	31	11	.	.	PUNCT
gujaf-20	32	1	i	i	PRON
gujaf-20	32	2	,	,	PUNCT
gujaf-20	32	3	issue	issue	NOUN
gujaf-20	32	4	1	1	NUM
gujaf-20	32	5	,	,	PUNCT
gujaf-20	32	6	april	april	PROPN
gujaf-20	32	7	,	,	PUNCT
gujaf-20	32	8	2020	2020	NUM
gujaf-20	32	9	issn	issn	VERB
gujaf-20	32	10	2756	2756	NUM
gujaf-20	32	11	-	-	PUNCT
gujaf-20	32	12	665x	665x	NOUN
gujaf-20	32	13	3	3	NUM
gujaf-20	32	14	according	accord	VERB
gujaf-20	32	15	to	to	ADP
gujaf-20	32	16	shehu	shehu	NOUN
gujaf-20	32	17	(	(	PUNCT
gujaf-20	32	18	2012	2012	NUM
gujaf-20	32	19	)	)	PUNCT
gujaf-20	32	20	,	,	PUNCT
gujaf-20	32	21	there	there	PRON
gujaf-20	32	22	are	be	VERB
gujaf-20	32	23	various	various	ADJ
gujaf-20	32	24	obvious	obvious	ADJ
gujaf-20	32	25	reasons	reason	NOUN
gujaf-20	32	26	that	that	PRON
gujaf-20	32	27	could	could	AUX
gujaf-20	32	28	result	result	VERB
gujaf-20	32	29	to	to	ADP
gujaf-20	32	30	smoothening	smoothening	NOUN
gujaf-20	32	31	of	of	ADP
gujaf-20	32	32	financial	financial	ADJ
gujaf-20	32	33	statements	statement	NOUN
gujaf-20	32	34	that	that	PRON
gujaf-20	32	35	ranges	range	VERB
gujaf-20	32	36	from	from	ADP
gujaf-20	32	37	demand	demand	NOUN
gujaf-20	32	38	for	for	ADP
gujaf-20	32	39	higher	high	ADJ
gujaf-20	32	40	returns	return	NOUN
gujaf-20	32	41	on	on	ADP
gujaf-20	32	42	investment	investment	NOUN
gujaf-20	32	43	by	by	ADP
gujaf-20	32	44	shareholders	shareholder	NOUN
gujaf-20	32	45	,	,	PUNCT
gujaf-20	32	46	the	the	DET
gujaf-20	32	47	desire	desire	NOUN
gujaf-20	32	48	to	to	PART
gujaf-20	32	49	be	be	AUX
gujaf-20	32	50	seen	see	VERB
gujaf-20	32	51	as	as	ADP
gujaf-20	32	52	a	a	DET
gujaf-20	32	53	well	well	NOUN
gujaf-20	32	54	to	to	PART
gujaf-20	32	55	do	do	VERB
gujaf-20	32	56	firm	firm	NOUN
gujaf-20	32	57	in	in	ADP
gujaf-20	32	58	the	the	DET
gujaf-20	32	59	eyes	eye	NOUN
gujaf-20	32	60	of	of	ADP
gujaf-20	32	61	competitors	competitor	NOUN
gujaf-20	32	62	,	,	PUNCT
gujaf-20	32	63	also	also	ADV
gujaf-20	32	64	the	the	DET
gujaf-20	32	65	need	need	NOUN
gujaf-20	32	66	to	to	PART
gujaf-20	32	67	satisfy	satisfy	VERB
gujaf-20	32	68	the	the	DET
gujaf-20	32	69	desire	desire	NOUN
gujaf-20	32	70	of	of	ADP
gujaf-20	32	71	others	other	NOUN
gujaf-20	32	72	stakeholders	stakeholder	NOUN
gujaf-20	32	73	.	.	PUNCT
gujaf-20	33	1	managers	manager	NOUN
gujaf-20	33	2	usually	usually	ADV
gujaf-20	33	3	get	get	VERB
gujaf-20	33	4	involved	involve	VERB
gujaf-20	33	5	in	in	ADP
gujaf-20	33	6	smoothening	smoothen	VERB
gujaf-20	33	7	of	of	ADP
gujaf-20	33	8	financial	financial	ADJ
gujaf-20	33	9	statement	statement	NOUN
gujaf-20	33	10	to	to	PART
gujaf-20	33	11	overstate	overstate	VERB
gujaf-20	33	12	the	the	DET
gujaf-20	33	13	profits	profit	NOUN
gujaf-20	33	14	in	in	ADP
gujaf-20	33	15	order	order	NOUN
gujaf-20	33	16	to	to	PART
gujaf-20	33	17	achieve	achieve	VERB
gujaf-20	33	18	a	a	DET
gujaf-20	33	19	target(s	target(s	PROPN
gujaf-20	33	20	)	)	PUNCT
gujaf-20	33	21	.	.	PUNCT
gujaf-20	34	1	manager	manager	NOUN
gujaf-20	34	2	’s	’s	PART
gujaf-20	34	3	incentives	incentive	NOUN
gujaf-20	34	4	are	be	AUX
gujaf-20	34	5	based	base	VERB
gujaf-20	34	6	on	on	ADP
gujaf-20	34	7	targets	target	NOUN
gujaf-20	34	8	and	and	CCONJ
gujaf-20	34	9	they	they	PRON
gujaf-20	34	10	use	use	VERB
gujaf-20	34	11	earnings	earning	NOUN
gujaf-20	34	12	management	management	NOUN
gujaf-20	34	13	to	to	PART
gujaf-20	34	14	manipulate	manipulate	VERB
gujaf-20	34	15	results	result	NOUN
gujaf-20	34	16	in	in	ADP
gujaf-20	34	17	order	order	NOUN
gujaf-20	34	18	to	to	PART
gujaf-20	34	19	achieve	achieve	VERB
gujaf-20	34	20	the	the	DET
gujaf-20	34	21	required	require	VERB
gujaf-20	34	22	targets	target	NOUN
gujaf-20	34	23	(	(	PUNCT
gujaf-20	34	24	leuz	leuz	NOUN
gujaf-20	34	25	et	et	PROPN
gujaf-20	34	26	al	al	PROPN
gujaf-20	34	27	.	.	PROPN
gujaf-20	34	28	,	,	PUNCT
gujaf-20	34	29	2016	2016	NUM
gujaf-20	34	30	)	)	PUNCT
gujaf-20	34	31	.	.	PUNCT
gujaf-20	35	1	however	however	ADV
gujaf-20	35	2	,	,	PUNCT
gujaf-20	35	3	the	the	DET
gujaf-20	35	4	nigerian	nigerian	ADJ
gujaf-20	35	5	regulatory	regulatory	ADJ
gujaf-20	35	6	agencies	agency	NOUN
gujaf-20	35	7	have	have	AUX
gujaf-20	35	8	shown	show	VERB
gujaf-20	35	9	less	less	ADJ
gujaf-20	35	10	interest	interest	NOUN
gujaf-20	35	11	and	and	CCONJ
gujaf-20	35	12	pro	pro	ADJ
gujaf-20	35	13	-	-	ADJ
gujaf-20	35	14	activeness	activeness	NOUN
gujaf-20	35	15	in	in	ADP
gujaf-20	35	16	this	this	DET
gujaf-20	35	17	uprising	uprising	NOUN
gujaf-20	35	18	and	and	CCONJ
gujaf-20	35	19	are	be	AUX
gujaf-20	35	20	been	be	AUX
gujaf-20	35	21	lackadaisical	lackadaisical	ADJ
gujaf-20	35	22	by	by	ADP
gujaf-20	35	23	leaving	leave	VERB
gujaf-20	35	24	problems	problem	NOUN
gujaf-20	35	25	regarding	regard	VERB
gujaf-20	35	26	earnings	earning	NOUN
gujaf-20	35	27	management	management	NOUN
gujaf-20	35	28	in	in	ADP
gujaf-20	35	29	the	the	DET
gujaf-20	35	30	disguise	disguise	NOUN
gujaf-20	35	31	of	of	ADP
gujaf-20	35	32	business	business	NOUN
gujaf-20	35	33	ethics	ethic	NOUN
gujaf-20	35	34	.	.	PUNCT
gujaf-20	36	1	the	the	DET
gujaf-20	36	2	relation	relation	NOUN
gujaf-20	36	3	between	between	ADP
gujaf-20	36	4	earnings	earning	NOUN
gujaf-20	36	5	quality	quality	NOUN
gujaf-20	36	6	and	and	CCONJ
gujaf-20	36	7	good	good	ADJ
gujaf-20	36	8	corporate	corporate	ADJ
gujaf-20	36	9	governance	governance	NOUN
gujaf-20	36	10	has	have	AUX
gujaf-20	36	11	been	be	AUX
gujaf-20	36	12	examined	examine	VERB
gujaf-20	36	13	by	by	ADP
gujaf-20	36	14	previous	previous	ADJ
gujaf-20	36	15	studies	study	NOUN
gujaf-20	36	16	using	use	VERB
gujaf-20	36	17	a	a	DET
gujaf-20	36	18	variety	variety	NOUN
gujaf-20	36	19	of	of	ADP
gujaf-20	36	20	research	research	NOUN
gujaf-20	36	21	designs	design	NOUN
gujaf-20	36	22	and	and	CCONJ
gujaf-20	36	23	in	in	ADP
gujaf-20	36	24	various	various	ADJ
gujaf-20	36	25	contexts	contexts	NOUN
gujaf-20	36	26	.	.	PUNCT
gujaf-20	37	1	there	there	PRON
gujaf-20	37	2	are	be	VERB
gujaf-20	37	3	several	several	ADJ
gujaf-20	37	4	researches	research	NOUN
gujaf-20	37	5	that	that	PRON
gujaf-20	37	6	provided	provide	VERB
gujaf-20	37	7	empirical	empirical	ADJ
gujaf-20	37	8	evidence	evidence	NOUN
gujaf-20	37	9	that	that	SCONJ
gujaf-20	37	10	there	there	PRON
gujaf-20	37	11	is	be	VERB
gujaf-20	37	12	a	a	DET
gujaf-20	37	13	positive	positive	ADJ
gujaf-20	37	14	and	and	CCONJ
gujaf-20	37	15	significant	significant	ADJ
gujaf-20	37	16	relationship	relationship	NOUN
gujaf-20	37	17	between	between	ADP
gujaf-20	37	18	some	some	DET
gujaf-20	37	19	elements	element	NOUN
gujaf-20	37	20	of	of	ADP
gujaf-20	37	21	monitoring	monitoring	NOUN
gujaf-20	37	22	and	and	CCONJ
gujaf-20	37	23	earnings	earning	NOUN
gujaf-20	37	24	quality	quality	NOUN
gujaf-20	37	25	shehu	shehu	NOUN
gujaf-20	37	26	(	(	PUNCT
gujaf-20	37	27	2013	2013	NUM
gujaf-20	37	28	)	)	PUNCT
gujaf-20	37	29	.	.	PUNCT
gujaf-20	38	1	similarly	similarly	ADV
gujaf-20	38	2	,	,	PUNCT
gujaf-20	38	3	bushman	bushman	PROPN
gujaf-20	38	4	et	et	PROPN
gujaf-20	38	5	al	al	PROPN
gujaf-20	38	6	(	(	PUNCT
gujaf-20	38	7	2004	2004	NUM
gujaf-20	38	8	)	)	PUNCT
gujaf-20	38	9	,	,	PUNCT
gujaf-20	38	10	karamanou	karamanou	NOUN
gujaf-20	38	11	and	and	CCONJ
gujaf-20	38	12	vafeas	vafea	NOUN
gujaf-20	38	13	(	(	PUNCT
gujaf-20	38	14	2005	2005	NUM
gujaf-20	38	15	)	)	PUNCT
gujaf-20	38	16	argued	argue	VERB
gujaf-20	38	17	that	that	SCONJ
gujaf-20	38	18	earnings	earning	NOUN
gujaf-20	38	19	quality	quality	NOUN
gujaf-20	38	20	increases	increase	NOUN
gujaf-20	38	21	as	as	ADP
gujaf-20	38	22	the	the	DET
gujaf-20	38	23	number	number	NOUN
gujaf-20	38	24	of	of	ADP
gujaf-20	38	25	independent	independent	ADJ
gujaf-20	38	26	directors	director	NOUN
gujaf-20	38	27	increases	increase	VERB
gujaf-20	38	28	.	.	PUNCT
gujaf-20	39	1	this	this	PRON
gujaf-20	39	2	means	mean	VERB
gujaf-20	39	3	that	that	SCONJ
gujaf-20	39	4	,	,	PUNCT
gujaf-20	39	5	the	the	PRON
gujaf-20	39	6	higher	high	ADJ
gujaf-20	39	7	the	the	DET
gujaf-20	39	8	number	number	NOUN
gujaf-20	39	9	of	of	ADP
gujaf-20	39	10	independent	independent	ADJ
gujaf-20	39	11	director	director	NOUN
gujaf-20	39	12	on	on	ADP
gujaf-20	39	13	the	the	DET
gujaf-20	39	14	board	board	NOUN
gujaf-20	39	15	of	of	ADP
gujaf-20	39	16	a	a	DET
gujaf-20	39	17	firm	firm	NOUN
gujaf-20	39	18	,	,	PUNCT
gujaf-20	39	19	the	the	DET
gujaf-20	39	20	higher	high	ADJ
gujaf-20	39	21	will	will	AUX
gujaf-20	39	22	be	be	AUX
gujaf-20	39	23	the	the	DET
gujaf-20	39	24	quality	quality	NOUN
gujaf-20	39	25	of	of	ADP
gujaf-20	39	26	earnings	earning	NOUN
gujaf-20	39	27	to	to	PART
gujaf-20	39	28	be	be	AUX
gujaf-20	39	29	reported	report	VERB
gujaf-20	39	30	.	.	PUNCT
gujaf-20	40	1	this	this	PRON
gujaf-20	40	2	is	be	AUX
gujaf-20	40	3	because	because	SCONJ
gujaf-20	40	4	the	the	DET
gujaf-20	40	5	independent	independent	ADJ
gujaf-20	40	6	directors	director	NOUN
gujaf-20	40	7	are	be	AUX
gujaf-20	40	8	watch	watch	VERB
gujaf-20	40	9	dogs	dog	NOUN
gujaf-20	40	10	to	to	ADP
gujaf-20	40	11	the	the	DET
gujaf-20	40	12	financial	financial	ADJ
gujaf-20	40	13	reports	report	NOUN
gujaf-20	40	14	making	make	VERB
gujaf-20	40	15	sure	sure	ADJ
gujaf-20	40	16	that	that	SCONJ
gujaf-20	40	17	the	the	DET
gujaf-20	40	18	reports	report	NOUN
gujaf-20	40	19	presented	present	VERB
gujaf-20	40	20	by	by	ADP
gujaf-20	40	21	managers	manager	NOUN
gujaf-20	40	22	are	be	AUX
gujaf-20	40	23	true	true	ADJ
gujaf-20	40	24	representation	representation	NOUN
gujaf-20	40	25	of	of	ADP
gujaf-20	40	26	the	the	DET
gujaf-20	40	27	company	company	NOUN
gujaf-20	40	28	’s	’s	PART
gujaf-20	40	29	operation	operation	NOUN
gujaf-20	40	30	for	for	ADP
gujaf-20	40	31	a	a	DET
gujaf-20	40	32	given	give	VERB
gujaf-20	40	33	period	period	NOUN
gujaf-20	40	34	.	.	PUNCT
gujaf-20	41	1	this	this	DET
gujaf-20	41	2	paper	paper	NOUN
gujaf-20	41	3	aimed	aim	VERB
gujaf-20	41	4	to	to	PART
gujaf-20	41	5	determine	determine	VERB
gujaf-20	41	6	the	the	DET
gujaf-20	41	7	effect	effect	NOUN
gujaf-20	41	8	of	of	ADP
gujaf-20	41	9	monitoring	monitor	VERB
gujaf-20	41	10	characteristics	characteristic	NOUN
gujaf-20	41	11	on	on	ADP
gujaf-20	41	12	earnings	earning	NOUN
gujaf-20	41	13	quality	quality	NOUN
gujaf-20	41	14	of	of	ADP
gujaf-20	41	15	listed	list	VERB
gujaf-20	41	16	conglomerate	conglomerate	NOUN
gujaf-20	41	17	firms	firm	NOUN
gujaf-20	41	18	in	in	ADP
gujaf-20	41	19	nigeria	nigeria	PROPN
gujaf-20	41	20	.	.	PUNCT
gujaf-20	42	1	amongst	amongst	ADP
gujaf-20	42	2	the	the	DET
gujaf-20	42	3	monitoring	monitoring	NOUN
gujaf-20	42	4	characteristics	characteristic	NOUN
gujaf-20	42	5	examined	examine	VERB
gujaf-20	42	6	by	by	ADP
gujaf-20	42	7	this	this	DET
gujaf-20	42	8	study	study	NOUN
gujaf-20	42	9	are	be	AUX
gujaf-20	42	10	;	;	PUNCT
gujaf-20	42	11	independent	independent	ADJ
gujaf-20	42	12	directors	director	NOUN
gujaf-20	42	13	,	,	PUNCT
gujaf-20	42	14	audit	audit	NOUN
gujaf-20	42	15	committee	committee	NOUN
gujaf-20	42	16	independence	independence	NOUN
gujaf-20	42	17	and	and	CCONJ
gujaf-20	42	18	institutional	institutional	ADJ
gujaf-20	42	19	ownership	ownership	NOUN
gujaf-20	42	20	.	.	PUNCT
gujaf-20	43	1	in	in	ADP
gujaf-20	43	2	line	line	NOUN
gujaf-20	43	3	with	with	ADP
gujaf-20	43	4	the	the	DET
gujaf-20	43	5	objective	objective	NOUN
gujaf-20	43	6	of	of	ADP
gujaf-20	43	7	the	the	DET
gujaf-20	43	8	study	study	NOUN
gujaf-20	43	9	,	,	PUNCT
gujaf-20	43	10	the	the	DET
gujaf-20	43	11	following	follow	VERB
gujaf-20	43	12	hypotheses	hypothesis	NOUN
gujaf-20	43	13	are	be	AUX
gujaf-20	43	14	formulated	formulate	VERB
gujaf-20	43	15	in	in	ADP
gujaf-20	43	16	null	null	ADJ
gujaf-20	43	17	form	form	NOUN
gujaf-20	43	18	:	:	PUNCT
gujaf-20	44	1	ho1	ho1	NOUN
gujaf-20	44	2	.	.	PUNCT
gujaf-20	44	3	independent	independent	ADJ
gujaf-20	44	4	directors	director	NOUN
gujaf-20	44	5	have	have	VERB
gujaf-20	44	6	no	no	DET
gujaf-20	44	7	significant	significant	ADJ
gujaf-20	44	8	influence	influence	NOUN
gujaf-20	44	9	on	on	ADP
gujaf-20	44	10	earnings	earning	NOUN
gujaf-20	44	11	quality	quality	NOUN
gujaf-20	44	12	of	of	ADP
gujaf-20	44	13	listed	list	VERB
gujaf-20	44	14	conglomerate	conglomerate	NOUN
gujaf-20	44	15	firms	firm	NOUN
gujaf-20	44	16	in	in	ADP
gujaf-20	44	17	nigeria	nigeria	PROPN
gujaf-20	44	18	.	.	PUNCT
gujaf-20	45	1	ho2	ho2	PROPN
gujaf-20	45	2	.	.	PUNCT
gujaf-20	45	3	audit	audit	PROPN
gujaf-20	45	4	committee	committee	PROPN
gujaf-20	45	5	independence	independence	NOUN
gujaf-20	45	6	has	have	VERB
gujaf-20	45	7	no	no	DET
gujaf-20	45	8	significant	significant	ADJ
gujaf-20	45	9	impact	impact	NOUN
gujaf-20	45	10	on	on	ADP
gujaf-20	45	11	earnings	earning	NOUN
gujaf-20	45	12	quality	quality	NOUN
gujaf-20	45	13	of	of	ADP
gujaf-20	45	14	listed	list	VERB
gujaf-20	45	15	conglomerate	conglomerate	NOUN
gujaf-20	45	16	firms	firm	NOUN
gujaf-20	45	17	in	in	ADP
gujaf-20	45	18	nigeria	nigeria	PROPN
gujaf-20	45	19	.	.	PUNCT
gujaf-20	46	1	ho3	ho3	NOUN
gujaf-20	46	2	.	.	PUNCT
gujaf-20	47	1	institutional	institutional	ADJ
gujaf-20	47	2	shareholders	shareholder	NOUN
gujaf-20	47	3	have	have	VERB
gujaf-20	47	4	no	no	DET
gujaf-20	47	5	significant	significant	ADJ
gujaf-20	47	6	impact	impact	NOUN
gujaf-20	47	7	on	on	ADP
gujaf-20	47	8	earnings	earning	NOUN
gujaf-20	47	9	quality	quality	NOUN
gujaf-20	47	10	of	of	ADP
gujaf-20	47	11	listed	list	VERB
gujaf-20	47	12	conglomerate	conglomerate	NOUN
gujaf-20	47	13	firms	firm	NOUN
gujaf-20	47	14	in	in	ADP
gujaf-20	47	15	nigeria	nigeria	PROPN
gujaf-20	47	16	.	.	PUNCT
gujaf-20	48	1	gujaf	gujaf	NOUN
gujaf-20	48	2	:	:	PUNCT
gujaf-20	48	3	gusau	gusau	PROPN
gujaf-20	48	4	journal	journal	NOUN
gujaf-20	48	5	of	of	ADP
gujaf-20	48	6	accounting	accounting	NOUN
gujaf-20	48	7	and	and	CCONJ
gujaf-20	48	8	finance	finance	NOUN
gujaf-20	48	9	,	,	PUNCT
gujaf-20	48	10	vol	vol	NOUN
gujaf-20	48	11	.	.	PUNCT
gujaf-20	49	1	i	i	PRON
gujaf-20	49	2	,	,	PUNCT
gujaf-20	49	3	issue	issue	NOUN
gujaf-20	49	4	1	1	NUM
gujaf-20	49	5	,	,	PUNCT
gujaf-20	49	6	april	april	PROPN
gujaf-20	49	7	,	,	PUNCT
gujaf-20	49	8	2020	2020	NUM
gujaf-20	49	9	issn	issn	VERB
gujaf-20	49	10	2756	2756	NUM
gujaf-20	49	11	-	-	PUNCT
gujaf-20	49	12	665x	665x	NOUN
gujaf-20	49	13	4	4	NUM
gujaf-20	49	14	the	the	DET
gujaf-20	49	15	findings	finding	NOUN
gujaf-20	49	16	of	of	ADP
gujaf-20	49	17	this	this	DET
gujaf-20	49	18	research	research	NOUN
gujaf-20	49	19	will	will	AUX
gujaf-20	49	20	help	help	VERB
gujaf-20	49	21	directors	director	NOUN
gujaf-20	49	22	of	of	ADP
gujaf-20	49	23	the	the	DET
gujaf-20	49	24	company	company	NOUN
gujaf-20	49	25	since	since	SCONJ
gujaf-20	49	26	they	they	PRON
gujaf-20	49	27	form	form	VERB
gujaf-20	49	28	part	part	NOUN
gujaf-20	49	29	of	of	ADP
gujaf-20	49	30	the	the	DET
gujaf-20	49	31	monitoring	monitoring	NOUN
gujaf-20	49	32	mechanism	mechanism	NOUN
gujaf-20	49	33	to	to	PART
gujaf-20	49	34	enhance	enhance	VERB
gujaf-20	49	35	their	their	PRON
gujaf-20	49	36	frontiers	frontier	NOUN
gujaf-20	49	37	of	of	ADP
gujaf-20	49	38	responsibility	responsibility	NOUN
gujaf-20	49	39	by	by	ADP
gujaf-20	49	40	been	be	AUX
gujaf-20	49	41	more	more	ADV
gujaf-20	49	42	vigilant	vigilant	ADJ
gujaf-20	49	43	and	and	CCONJ
gujaf-20	49	44	provide	provide	VERB
gujaf-20	49	45	stronger	strong	ADJ
gujaf-20	49	46	and	and	CCONJ
gujaf-20	49	47	effective	effective	ADJ
gujaf-20	49	48	policies	policy	NOUN
gujaf-20	49	49	that	that	PRON
gujaf-20	49	50	can	can	AUX
gujaf-20	49	51	help	help	VERB
gujaf-20	49	52	reduce	reduce	VERB
gujaf-20	49	53	the	the	DET
gujaf-20	49	54	opportunistic	opportunistic	ADJ
gujaf-20	49	55	behavior	behavior	NOUN
gujaf-20	49	56	of	of	ADP
gujaf-20	49	57	managers	manager	NOUN
gujaf-20	49	58	of	of	ADP
gujaf-20	49	59	a	a	DET
gujaf-20	49	60	company	company	NOUN
gujaf-20	49	61	.	.	PUNCT
gujaf-20	50	1	the	the	DET
gujaf-20	50	2	government	government	NOUN
gujaf-20	50	3	can	can	AUX
gujaf-20	50	4	use	use	VERB
gujaf-20	50	5	the	the	DET
gujaf-20	50	6	findings	finding	NOUN
gujaf-20	50	7	of	of	ADP
gujaf-20	50	8	the	the	DET
gujaf-20	50	9	study	study	NOUN
gujaf-20	50	10	in	in	ADP
gujaf-20	50	11	its	its	PRON
gujaf-20	50	12	policy	policy	NOUN
gujaf-20	50	13	making	making	NOUN
gujaf-20	50	14	and	and	CCONJ
gujaf-20	50	15	strategic	strategic	ADJ
gujaf-20	50	16	decision	decision	NOUN
gujaf-20	50	17	making	making	NOUN
gujaf-20	50	18	in	in	ADP
gujaf-20	50	19	area	area	NOUN
gujaf-20	50	20	of	of	ADP
gujaf-20	50	21	business	business	NOUN
gujaf-20	50	22	.	.	PUNCT
gujaf-20	51	1	these	these	DET
gujaf-20	51	2	policies	policy	NOUN
gujaf-20	51	3	or	or	CCONJ
gujaf-20	51	4	strategic	strategic	ADJ
gujaf-20	51	5	decisions	decision	NOUN
gujaf-20	51	6	can	can	AUX
gujaf-20	51	7	be	be	AUX
gujaf-20	51	8	provision	provision	NOUN
gujaf-20	51	9	of	of	ADP
gujaf-20	51	10	additional	additional	ADJ
gujaf-20	51	11	codes	code	NOUN
gujaf-20	51	12	in	in	ADP
gujaf-20	51	13	the	the	DET
gujaf-20	51	14	corporate	corporate	ADJ
gujaf-20	51	15	governance	governance	NOUN
gujaf-20	51	16	code	code	NOUN
gujaf-20	51	17	or	or	CCONJ
gujaf-20	51	18	any	any	DET
gujaf-20	51	19	law	law	NOUN
gujaf-20	51	20	,	,	PUNCT
gujaf-20	51	21	or	or	CCONJ
gujaf-20	51	22	standard	standard	NOUN
gujaf-20	51	23	that	that	PRON
gujaf-20	51	24	can	can	AUX
gujaf-20	51	25	foster	foster	VERB
gujaf-20	51	26	development	development	NOUN
gujaf-20	51	27	of	of	ADP
gujaf-20	51	28	businesses	business	NOUN
gujaf-20	51	29	in	in	ADP
gujaf-20	51	30	the	the	DET
gujaf-20	51	31	country	country	NOUN
gujaf-20	51	32	and	and	CCONJ
gujaf-20	51	33	reduce	reduce	VERB
gujaf-20	51	34	opportunistic	opportunistic	ADJ
gujaf-20	51	35	behaviors	behavior	NOUN
gujaf-20	51	36	.	.	PUNCT
gujaf-20	52	1	this	this	DET
gujaf-20	52	2	study	study	NOUN
gujaf-20	52	3	will	will	AUX
gujaf-20	52	4	also	also	ADV
gujaf-20	52	5	add	add	VERB
gujaf-20	52	6	to	to	ADP
gujaf-20	52	7	the	the	DET
gujaf-20	52	8	existing	exist	VERB
gujaf-20	52	9	literatures	literature	NOUN
gujaf-20	52	10	in	in	ADP
gujaf-20	52	11	the	the	DET
gujaf-20	52	12	field	field	NOUN
gujaf-20	52	13	of	of	ADP
gujaf-20	52	14	monitoring	monitor	VERB
gujaf-20	52	15	characteristics	characteristic	NOUN
gujaf-20	52	16	and	and	CCONJ
gujaf-20	52	17	earnings	earning	NOUN
gujaf-20	52	18	quality	quality	NOUN
gujaf-20	52	19	by	by	ADP
gujaf-20	52	20	enabling	enable	VERB
gujaf-20	52	21	researchers	researcher	NOUN
gujaf-20	52	22	utilize	utilize	VERB
gujaf-20	52	23	the	the	DET
gujaf-20	52	24	gap	gap	NOUN
gujaf-20	52	25	they	they	PRON
gujaf-20	52	26	find	find	VERB
gujaf-20	52	27	in	in	ADP
gujaf-20	52	28	other	other	ADJ
gujaf-20	52	29	to	to	PART
gujaf-20	52	30	develop	develop	VERB
gujaf-20	52	31	new	new	ADJ
gujaf-20	52	32	studies	study	NOUN
gujaf-20	52	33	.	.	PUNCT
gujaf-20	53	1	the	the	DET
gujaf-20	53	2	remainder	remainder	NOUN
gujaf-20	53	3	of	of	ADP
gujaf-20	53	4	this	this	DET
gujaf-20	53	5	paper	paper	NOUN
gujaf-20	53	6	has	have	VERB
gujaf-20	53	7	the	the	DET
gujaf-20	53	8	following	follow	VERB
gujaf-20	53	9	organization	organization	NOUN
gujaf-20	53	10	;	;	PUNCT
gujaf-20	53	11	literature	literature	NOUN
gujaf-20	53	12	reviews	review	NOUN
gujaf-20	53	13	and	and	CCONJ
gujaf-20	53	14	theoretical	theoretical	ADJ
gujaf-20	53	15	framework	framework	NOUN
gujaf-20	53	16	,	,	PUNCT
gujaf-20	53	17	research	research	NOUN
gujaf-20	53	18	methodology	methodology	NOUN
gujaf-20	53	19	,	,	PUNCT
gujaf-20	53	20	analysis	analysis	NOUN
gujaf-20	53	21	and	and	CCONJ
gujaf-20	53	22	discussion	discussion	NOUN
gujaf-20	53	23	of	of	ADP
gujaf-20	53	24	results	result	NOUN
gujaf-20	53	25	,	,	PUNCT
gujaf-20	53	26	conclusion	conclusion	NOUN
gujaf-20	53	27	and	and	CCONJ
gujaf-20	53	28	recommendations	recommendation	NOUN
gujaf-20	53	29	.	.	PUNCT
gujaf-20	54	1	2	2	X
gujaf-20	54	2	.	.	X
gujaf-20	54	3	literature	literature	NOUN
gujaf-20	54	4	review	review	PROPN
gujaf-20	54	5	and	and	CCONJ
gujaf-20	54	6	theoretical	theoretical	ADJ
gujaf-20	54	7	framework	framework	NOUN
gujaf-20	54	8	earnings	earning	NOUN
gujaf-20	54	9	quality	quality	NOUN
gujaf-20	54	10	is	be	AUX
gujaf-20	54	11	quite	quite	DET
gujaf-20	54	12	a	a	DET
gujaf-20	54	13	vague	vague	ADJ
gujaf-20	54	14	concept	concept	NOUN
gujaf-20	54	15	in	in	ADP
gujaf-20	54	16	financial	financial	ADJ
gujaf-20	54	17	reporting	reporting	NOUN
gujaf-20	54	18	which	which	PRON
gujaf-20	54	19	is	be	AUX
gujaf-20	54	20	yet	yet	ADV
gujaf-20	54	21	to	to	PART
gujaf-20	54	22	have	have	VERB
gujaf-20	54	23	a	a	DET
gujaf-20	54	24	formal	formal	ADJ
gujaf-20	54	25	definition	definition	NOUN
gujaf-20	54	26	and	and	CCONJ
gujaf-20	54	27	a	a	DET
gujaf-20	54	28	generally	generally	ADV
gujaf-20	54	29	accepted	accept	VERB
gujaf-20	54	30	measure	measure	NOUN
gujaf-20	54	31	.	.	PUNCT
gujaf-20	55	1	however	however	ADV
gujaf-20	55	2	,	,	PUNCT
gujaf-20	55	3	dechow	dechow	ADV
gujaf-20	55	4	et	et	PROPN
gujaf-20	55	5	al	al	PROPN
gujaf-20	55	6	.	.	PROPN
gujaf-20	56	1	(	(	PUNCT
gujaf-20	56	2	2010	2010	NUM
gujaf-20	56	3	)	)	PUNCT
gujaf-20	56	4	used	use	VERB
gujaf-20	56	5	the	the	DET
gujaf-20	56	6	terms	term	NOUN
gujaf-20	56	7	from	from	ADP
gujaf-20	56	8	the	the	DET
gujaf-20	56	9	draft	draft	NOUN
gujaf-20	56	10	of	of	ADP
gujaf-20	56	11	financial	financial	ADJ
gujaf-20	56	12	accounting	accounting	PROPN
gujaf-20	56	13	standard	standard	PROPN
gujaf-20	56	14	board	board	NOUN
gujaf-20	56	15	to	to	PART
gujaf-20	56	16	define	define	VERB
gujaf-20	56	17	earnings	earning	NOUN
gujaf-20	56	18	quality	quality	NOUN
gujaf-20	56	19	as	as	ADP
gujaf-20	56	20	:	:	PUNCT
gujaf-20	56	21	“	"	PUNCT
gujaf-20	56	22	higher	high	ADJ
gujaf-20	56	23	quality	quality	NOUN
gujaf-20	56	24	earnings	earning	NOUN
gujaf-20	56	25	provide	provide	VERB
gujaf-20	56	26	more	more	ADJ
gujaf-20	56	27	information	information	NOUN
gujaf-20	56	28	about	about	ADP
gujaf-20	56	29	the	the	DET
gujaf-20	56	30	features	feature	NOUN
gujaf-20	56	31	of	of	ADP
gujaf-20	56	32	a	a	DET
gujaf-20	56	33	firm	firm	NOUN
gujaf-20	56	34	’s	’s	PART
gujaf-20	56	35	financial	financial	ADJ
gujaf-20	56	36	performance	performance	NOUN
gujaf-20	56	37	that	that	PRON
gujaf-20	56	38	are	be	AUX
gujaf-20	56	39	relevant	relevant	ADJ
gujaf-20	56	40	to	to	ADP
gujaf-20	56	41	a	a	DET
gujaf-20	56	42	specific	specific	ADJ
gujaf-20	56	43	decision	decision	NOUN
gujaf-20	56	44	made	make	VERB
gujaf-20	56	45	by	by	ADP
gujaf-20	56	46	a	a	DET
gujaf-20	56	47	specific	specific	ADJ
gujaf-20	56	48	decision	decision	NOUN
gujaf-20	56	49	maker	maker	NOUN
gujaf-20	56	50	”	"	PUNCT
gujaf-20	56	51	.	.	PUNCT
gujaf-20	57	1	the	the	DET
gujaf-20	57	2	research	research	NOUN
gujaf-20	57	3	foundation	foundation	NOUN
gujaf-20	57	4	of	of	ADP
gujaf-20	57	5	certified	certify	VERB
gujaf-20	57	6	financial	financial	ADJ
gujaf-20	57	7	analyst	analyst	NOUN
gujaf-20	57	8	institution	institution	NOUN
gujaf-20	57	9	sees	see	VERB
gujaf-20	57	10	high	high	ADJ
gujaf-20	57	11	-	-	PUNCT
gujaf-20	57	12	quality	quality	NOUN
gujaf-20	57	13	earnings	earning	NOUN
gujaf-20	57	14	as	as	ADP
gujaf-20	57	15	that	that	PRON
gujaf-20	57	16	which	which	PRON
gujaf-20	57	17	accurately	accurately	ADV
gujaf-20	57	18	shows	show	VERB
gujaf-20	57	19	the	the	DET
gujaf-20	57	20	current	current	ADJ
gujaf-20	57	21	operating	operating	NOUN
gujaf-20	57	22	performance	performance	NOUN
gujaf-20	57	23	of	of	ADP
gujaf-20	57	24	a	a	DET
gujaf-20	57	25	firm	firm	NOUN
gujaf-20	57	26	,	,	PUNCT
gujaf-20	57	27	an	an	DET
gujaf-20	57	28	indicator	indicator	NOUN
gujaf-20	57	29	of	of	ADP
gujaf-20	57	30	future	future	ADJ
gujaf-20	57	31	prospect	prospect	NOUN
gujaf-20	57	32	of	of	ADP
gujaf-20	57	33	the	the	DET
gujaf-20	57	34	firm	firm	NOUN
gujaf-20	57	35	,	,	PUNCT
gujaf-20	57	36	and	and	CCONJ
gujaf-20	57	37	a	a	DET
gujaf-20	57	38	useful	useful	ADJ
gujaf-20	57	39	summary	summary	NOUN
gujaf-20	57	40	for	for	ADP
gujaf-20	57	41	measuring	measure	VERB
gujaf-20	57	42	the	the	DET
gujaf-20	57	43	value	value	NOUN
gujaf-20	57	44	of	of	ADP
gujaf-20	57	45	a	a	DET
gujaf-20	57	46	firm	firm	NOUN
gujaf-20	57	47	.	.	PUNCT
gujaf-20	58	1	earnings	earning	NOUN
gujaf-20	58	2	quality	quality	NOUN
gujaf-20	58	3	is	be	AUX
gujaf-20	58	4	an	an	DET
gujaf-20	58	5	honest	honest	ADJ
gujaf-20	58	6	expression	expression	NOUN
gujaf-20	58	7	of	of	ADP
gujaf-20	58	8	a	a	DET
gujaf-20	58	9	company	company	NOUN
gujaf-20	58	10	’s	’s	PART
gujaf-20	58	11	activities	activity	NOUN
gujaf-20	58	12	by	by	ADP
gujaf-20	58	13	revealing	reveal	VERB
gujaf-20	58	14	the	the	DET
gujaf-20	58	15	true	true	ADJ
gujaf-20	58	16	picture	picture	NOUN
gujaf-20	58	17	of	of	ADP
gujaf-20	58	18	the	the	DET
gujaf-20	58	19	company	company	NOUN
gujaf-20	58	20	and	and	CCONJ
gujaf-20	58	21	its	its	PRON
gujaf-20	58	22	ability	ability	NOUN
gujaf-20	58	23	to	to	PART
gujaf-20	58	24	strive	strive	VERB
gujaf-20	58	25	in	in	ADP
gujaf-20	58	26	the	the	DET
gujaf-20	58	27	future	future	NOUN
gujaf-20	58	28	.	.	PUNCT
gujaf-20	59	1	there	there	PRON
gujaf-20	59	2	are	be	VERB
gujaf-20	59	3	various	various	ADJ
gujaf-20	59	4	models	model	NOUN
gujaf-20	59	5	developed	develop	VERB
gujaf-20	59	6	by	by	ADP
gujaf-20	59	7	researchers	researcher	NOUN
gujaf-20	59	8	to	to	PART
gujaf-20	59	9	measure	measure	VERB
gujaf-20	59	10	earnings	earning	NOUN
gujaf-20	59	11	quality	quality	NOUN
gujaf-20	59	12	and	and	CCONJ
gujaf-20	59	13	this	this	PRON
gujaf-20	59	14	is	be	AUX
gujaf-20	59	15	to	to	PART
gujaf-20	59	16	fulfill	fulfill	VERB
gujaf-20	59	17	a	a	DET
gujaf-20	59	18	specific	specific	ADJ
gujaf-20	59	19	need	need	NOUN
gujaf-20	59	20	of	of	ADP
gujaf-20	59	21	the	the	DET
gujaf-20	59	22	researcher	researcher	NOUN
gujaf-20	59	23	.	.	PUNCT
gujaf-20	60	1	however	however	ADV
gujaf-20	60	2	,	,	PUNCT
gujaf-20	60	3	the	the	DET
gujaf-20	60	4	most	most	ADV
gujaf-20	60	5	used	use	VERB
gujaf-20	60	6	measures	measure	NOUN
gujaf-20	60	7	are	be	AUX
gujaf-20	60	8	;	;	PUNCT
gujaf-20	60	9	absolute	absolute	ADJ
gujaf-20	60	10	value	value	NOUN
gujaf-20	60	11	of	of	ADP
gujaf-20	60	12	discretionary	discretionary	ADJ
gujaf-20	60	13	accruals	accrual	NOUN
gujaf-20	60	14	,	,	PUNCT
gujaf-20	60	15	earnings	earning	NOUN
gujaf-20	60	16	persistence	persistence	NOUN
gujaf-20	60	17	,	,	PUNCT
gujaf-20	60	18	asymmetric	asymmetric	NOUN
gujaf-20	60	19	or	or	CCONJ
gujaf-20	60	20	recognition	recognition	NOUN
gujaf-20	60	21	,	,	PUNCT
gujaf-20	60	22	size	size	NOUN
gujaf-20	60	23	of	of	ADP
gujaf-20	60	24	accruals	accrual	NOUN
gujaf-20	60	25	etc	etc	X
gujaf-20	60	26	.	.	PUNCT
gujaf-20	61	1	the	the	DET
gujaf-20	61	2	concept	concept	NOUN
gujaf-20	61	3	of	of	ADP
gujaf-20	61	4	independent	independent	ADJ
gujaf-20	61	5	director	director	NOUN
gujaf-20	61	6	is	be	AUX
gujaf-20	61	7	also	also	ADV
gujaf-20	61	8	a	a	DET
gujaf-20	61	9	vague	vague	ADJ
gujaf-20	61	10	concept	concept	NOUN
gujaf-20	61	11	which	which	PRON
gujaf-20	61	12	has	have	VERB
gujaf-20	61	13	no	no	DET
gujaf-20	61	14	universally	universally	ADV
gujaf-20	61	15	accepted	accept	VERB
gujaf-20	61	16	definition	definition	NOUN
gujaf-20	61	17	.	.	PUNCT
gujaf-20	62	1	the	the	DET
gujaf-20	62	2	definitions	definition	NOUN
gujaf-20	62	3	available	available	ADJ
gujaf-20	62	4	are	be	AUX
gujaf-20	62	5	those	those	PRON
gujaf-20	62	6	given	give	VERB
gujaf-20	62	7	by	by	ADP
gujaf-20	62	8	different	different	ADJ
gujaf-20	62	9	people	people	NOUN
gujaf-20	62	10	to	to	PART
gujaf-20	62	11	satisfy	satisfy	VERB
gujaf-20	62	12	their	their	PRON
gujaf-20	62	13	peculiar	peculiar	ADJ
gujaf-20	62	14	need	need	NOUN
gujaf-20	62	15	.	.	PUNCT
gujaf-20	63	1	the	the	DET
gujaf-20	63	2	code	code	NOUN
gujaf-20	63	3	of	of	ADP
gujaf-20	63	4	corporate	corporate	ADJ
gujaf-20	63	5	governance	governance	NOUN
gujaf-20	63	6	for	for	ADP
gujaf-20	63	7	private	private	ADJ
gujaf-20	63	8	sector	sector	NOUN
gujaf-20	63	9	requires	require	VERB
gujaf-20	63	10	all	all	DET
gujaf-20	63	11	companies	company	NOUN
gujaf-20	63	12	listed	list	VERB
gujaf-20	63	13	in	in	ADP
gujaf-20	63	14	the	the	DET
gujaf-20	63	15	floor	floor	NOUN
gujaf-20	63	16	of	of	ADP
gujaf-20	63	17	the	the	DET
gujaf-20	63	18	nigerian	nigerian	ADJ
gujaf-20	63	19	stock	stock	NOUN
gujaf-20	63	20	exchange	exchange	PROPN
gujaf-20	63	21	to	to	PART
gujaf-20	63	22	have	have	VERB
gujaf-20	63	23	a	a	DET
gujaf-20	63	24	board	board	NOUN
gujaf-20	63	25	which	which	PRON
gujaf-20	63	26	shall	shall	AUX
gujaf-20	63	27	comprise	comprise	VERB
gujaf-20	63	28	of	of	ADP
gujaf-20	63	29	executive	executive	ADJ
gujaf-20	63	30	and	and	CCONJ
gujaf-20	63	31	non	non	ADJ
gujaf-20	63	32	-	-	ADJ
gujaf-20	63	33	executive	executive	ADJ
gujaf-20	63	34	gujaf	gujaf	NOUN
gujaf-20	63	35	:	:	PUNCT
gujaf-20	63	36	gusau	gusau	PROPN
gujaf-20	63	37	journal	journal	NOUN
gujaf-20	63	38	of	of	ADP
gujaf-20	63	39	accounting	accounting	NOUN
gujaf-20	63	40	and	and	CCONJ
gujaf-20	63	41	finance	finance	NOUN
gujaf-20	63	42	,	,	PUNCT
gujaf-20	63	43	vol	vol	NOUN
gujaf-20	63	44	.	.	PUNCT
gujaf-20	64	1	i	i	PRON
gujaf-20	64	2	,	,	PUNCT
gujaf-20	64	3	issue	issue	NOUN
gujaf-20	64	4	1	1	NUM
gujaf-20	64	5	,	,	PUNCT
gujaf-20	64	6	april	april	PROPN
gujaf-20	64	7	,	,	PUNCT
gujaf-20	64	8	2020	2020	NUM
gujaf-20	64	9	issn	issn	VERB
gujaf-20	64	10	2756	2756	NUM
gujaf-20	64	11	-	-	PUNCT
gujaf-20	64	12	665x	665x	NOUN
gujaf-20	64	13	5	5	NUM
gujaf-20	64	14	directors	director	NOUN
gujaf-20	64	15	and	and	CCONJ
gujaf-20	64	16	two	two	NUM
gujaf-20	64	17	-	-	PUNCT
gujaf-20	64	18	third	third	NOUN
gujaf-20	64	19	members	member	NOUN
gujaf-20	64	20	of	of	ADP
gujaf-20	64	21	the	the	DET
gujaf-20	64	22	non	non	ADJ
gujaf-20	64	23	-	-	ADJ
gujaf-20	64	24	executive	executive	ADJ
gujaf-20	64	25	directors	director	NOUN
gujaf-20	64	26	shall	shall	AUX
gujaf-20	64	27	be	be	AUX
gujaf-20	64	28	independent	independent	ADJ
gujaf-20	64	29	non	non	ADJ
gujaf-20	64	30	-	-	ADJ
gujaf-20	64	31	executive	executive	ADJ
gujaf-20	64	32	directors	director	NOUN
gujaf-20	64	33	.	.	PUNCT
gujaf-20	65	1	these	these	DET
gujaf-20	65	2	independent	independent	ADJ
gujaf-20	65	3	non	non	ADJ
gujaf-20	65	4	-	-	ADJ
gujaf-20	65	5	executive	executive	ADJ
gujaf-20	65	6	directors	director	NOUN
gujaf-20	65	7	are	be	AUX
gujaf-20	65	8	required	require	VERB
gujaf-20	65	9	to	to	PART
gujaf-20	65	10	have	have	VERB
gujaf-20	65	11	an	an	DET
gujaf-20	65	12	insignificant	insignificant	ADJ
gujaf-20	65	13	holding	holding	NOUN
gujaf-20	65	14	in	in	ADP
gujaf-20	65	15	the	the	DET
gujaf-20	65	16	company	company	NOUN
gujaf-20	65	17	which	which	PRON
gujaf-20	65	18	should	should	AUX
gujaf-20	65	19	not	not	PART
gujaf-20	65	20	exceed	exceed	VERB
gujaf-20	65	21	0.1	0.1	NUM
gujaf-20	65	22	%	%	NOUN
gujaf-20	65	23	of	of	ADP
gujaf-20	65	24	the	the	DET
gujaf-20	65	25	total	total	NOUN
gujaf-20	65	26	paid	pay	VERB
gujaf-20	65	27	up	up	ADP
gujaf-20	65	28	capital	capital	NOUN
gujaf-20	65	29	of	of	ADP
gujaf-20	65	30	the	the	DET
gujaf-20	65	31	company	company	NOUN
gujaf-20	65	32	.	.	PUNCT
gujaf-20	66	1	this	this	PRON
gujaf-20	66	2	is	be	AUX
gujaf-20	66	3	done	do	VERB
gujaf-20	66	4	so	so	SCONJ
gujaf-20	66	5	that	that	SCONJ
gujaf-20	66	6	the	the	DET
gujaf-20	66	7	interests	interest	NOUN
gujaf-20	66	8	they	they	PRON
gujaf-20	66	9	have	have	VERB
gujaf-20	66	10	in	in	ADP
gujaf-20	66	11	the	the	DET
gujaf-20	66	12	company	company	NOUN
gujaf-20	66	13	do	do	AUX
gujaf-20	66	14	not	not	PART
gujaf-20	66	15	affect	affect	VERB
gujaf-20	66	16	their	their	PRON
gujaf-20	66	17	independent	independent	ADJ
gujaf-20	66	18	judgment	judgment	NOUN
gujaf-20	66	19	.	.	PUNCT
gujaf-20	67	1	sandra	sandra	PROPN
gujaf-20	67	2	(	(	PUNCT
gujaf-20	67	3	2014	2014	NUM
gujaf-20	67	4	)	)	PUNCT
gujaf-20	67	5	believed	believe	VERB
gujaf-20	67	6	that	that	SCONJ
gujaf-20	67	7	the	the	DET
gujaf-20	67	8	presence	presence	NOUN
gujaf-20	67	9	of	of	ADP
gujaf-20	67	10	independent	independent	ADJ
gujaf-20	67	11	directors	director	NOUN
gujaf-20	67	12	on	on	ADP
gujaf-20	67	13	the	the	DET
gujaf-20	67	14	board	board	NOUN
gujaf-20	67	15	of	of	ADP
gujaf-20	67	16	a	a	DET
gujaf-20	67	17	company	company	NOUN
gujaf-20	67	18	can	can	AUX
gujaf-20	67	19	help	help	VERB
gujaf-20	67	20	improve	improve	VERB
gujaf-20	67	21	the	the	DET
gujaf-20	67	22	quality	quality	NOUN
gujaf-20	67	23	of	of	ADP
gujaf-20	67	24	earnings	earning	NOUN
gujaf-20	67	25	reported	report	VERB
gujaf-20	67	26	by	by	ADP
gujaf-20	67	27	mitigating	mitigate	VERB
gujaf-20	67	28	managerial	managerial	ADJ
gujaf-20	67	29	opportunistic	opportunistic	ADJ
gujaf-20	67	30	tendencies	tendency	NOUN
gujaf-20	67	31	in	in	ADP
gujaf-20	67	32	preparation	preparation	NOUN
gujaf-20	67	33	of	of	ADP
gujaf-20	67	34	company	company	NOUN
gujaf-20	67	35	’s	’s	PART
gujaf-20	67	36	financial	financial	ADJ
gujaf-20	67	37	statements	statement	NOUN
gujaf-20	67	38	.	.	PUNCT
gujaf-20	68	1	according	accord	VERB
gujaf-20	68	2	to	to	ADP
gujaf-20	68	3	her	she	PRON
gujaf-20	68	4	,	,	PUNCT
gujaf-20	68	5	there	there	PRON
gujaf-20	68	6	is	be	VERB
gujaf-20	68	7	high	high	ADJ
gujaf-20	68	8	possibility	possibility	NOUN
gujaf-20	68	9	of	of	ADP
gujaf-20	68	10	increase	increase	NOUN
gujaf-20	68	11	in	in	ADP
gujaf-20	68	12	earnings	earning	NOUN
gujaf-20	68	13	quality	quality	NOUN
gujaf-20	68	14	of	of	ADP
gujaf-20	68	15	company	company	NOUN
gujaf-20	68	16	whose	whose	DET
gujaf-20	68	17	board	board	NOUN
gujaf-20	68	18	comprises	comprise	VERB
gujaf-20	68	19	more	more	ADJ
gujaf-20	68	20	of	of	ADP
gujaf-20	68	21	independent	independent	ADJ
gujaf-20	68	22	directors	director	NOUN
gujaf-20	68	23	than	than	ADP
gujaf-20	68	24	executive	executive	ADJ
gujaf-20	68	25	directors	director	NOUN
gujaf-20	68	26	.	.	PUNCT
gujaf-20	69	1	this	this	PRON
gujaf-20	69	2	is	be	AUX
gujaf-20	69	3	due	due	ADJ
gujaf-20	69	4	to	to	ADP
gujaf-20	69	5	their	their	PRON
gujaf-20	69	6	ability	ability	NOUN
gujaf-20	69	7	to	to	PART
gujaf-20	69	8	control	control	VERB
gujaf-20	69	9	and	and	CCONJ
gujaf-20	69	10	monitor	monitor	VERB
gujaf-20	69	11	the	the	DET
gujaf-20	69	12	activities	activity	NOUN
gujaf-20	69	13	of	of	ADP
gujaf-20	69	14	those	those	DET
gujaf-20	69	15	officers	officer	NOUN
gujaf-20	69	16	saddled	saddle	VERB
gujaf-20	69	17	with	with	ADP
gujaf-20	69	18	the	the	DET
gujaf-20	69	19	responsibility	responsibility	NOUN
gujaf-20	69	20	of	of	ADP
gujaf-20	69	21	managing	manage	VERB
gujaf-20	69	22	the	the	DET
gujaf-20	69	23	affairs	affair	NOUN
gujaf-20	69	24	of	of	ADP
gujaf-20	69	25	the	the	DET
gujaf-20	69	26	company	company	NOUN
gujaf-20	69	27	.	.	PUNCT
gujaf-20	70	1	shehu	shehu	PROPN
gujaf-20	70	2	(	(	PUNCT
gujaf-20	70	3	2013	2013	NUM
gujaf-20	70	4	)	)	PUNCT
gujaf-20	70	5	in	in	ADP
gujaf-20	70	6	his	his	PRON
gujaf-20	70	7	paper	paper	NOUN
gujaf-20	70	8	financial	financial	ADJ
gujaf-20	70	9	reporting	reporting	NOUN
gujaf-20	70	10	quality	quality	NOUN
gujaf-20	70	11	,	,	PUNCT
gujaf-20	70	12	does	do	AUX
gujaf-20	70	13	monitoring	monitor	VERB
gujaf-20	70	14	characteristics	characteristic	NOUN
gujaf-20	70	15	matter	matter	NOUN
gujaf-20	70	16	?	?	PUNCT
gujaf-20	71	1	using	use	VERB
gujaf-20	71	2	32	32	NUM
gujaf-20	71	3	manufacturing	manufacturing	NOUN
gujaf-20	71	4	firms	firm	NOUN
gujaf-20	71	5	listed	list	VERB
gujaf-20	71	6	on	on	ADP
gujaf-20	71	7	the	the	DET
gujaf-20	71	8	nigerian	nigerian	ADJ
gujaf-20	71	9	stock	stock	NOUN
gujaf-20	71	10	exchange	exchange	NOUN
gujaf-20	71	11	covering	cover	VERB
gujaf-20	71	12	five	five	NUM
gujaf-20	71	13	years	year	NOUN
gujaf-20	71	14	(	(	PUNCT
gujaf-20	71	15	2007	2007	NUM
gujaf-20	71	16	-	-	SYM
gujaf-20	71	17	2011	2011	NUM
gujaf-20	71	18	)	)	PUNCT
gujaf-20	71	19	found	find	VERB
gujaf-20	71	20	that	that	SCONJ
gujaf-20	71	21	there	there	PRON
gujaf-20	71	22	is	be	VERB
gujaf-20	71	23	a	a	DET
gujaf-20	71	24	significant	significant	ADJ
gujaf-20	71	25	positive	positive	ADJ
gujaf-20	71	26	association	association	NOUN
gujaf-20	71	27	between	between	ADP
gujaf-20	71	28	monitoring	monitor	VERB
gujaf-20	71	29	characteristics	characteristic	NOUN
gujaf-20	71	30	and	and	CCONJ
gujaf-20	71	31	financial	financial	ADJ
gujaf-20	71	32	reporting	reporting	NOUN
gujaf-20	71	33	quality	quality	NOUN
gujaf-20	71	34	.	.	PUNCT
gujaf-20	72	1	in	in	ADP
gujaf-20	72	2	his	his	PRON
gujaf-20	72	3	study	study	NOUN
gujaf-20	72	4	,	,	PUNCT
gujaf-20	72	5	six	six	NUM
gujaf-20	72	6	independent	independent	ADJ
gujaf-20	72	7	variables	variable	NOUN
gujaf-20	72	8	(	(	PUNCT
gujaf-20	72	9	leverage	leverage	NOUN
gujaf-20	72	10	,	,	PUNCT
gujaf-20	72	11	independent	independent	ADJ
gujaf-20	72	12	directors	director	NOUN
gujaf-20	72	13	,	,	PUNCT
gujaf-20	72	14	audit	audit	NOUN
gujaf-20	72	15	committee	committee	NOUN
gujaf-20	72	16	independence	independence	NOUN
gujaf-20	72	17	,	,	PUNCT
gujaf-20	72	18	institutional	institutional	ADJ
gujaf-20	72	19	investors	investor	NOUN
gujaf-20	72	20	,	,	PUNCT
gujaf-20	72	21	block	block	NOUN
gujaf-20	72	22	shareholding	shareholding	NOUN
gujaf-20	72	23	,	,	PUNCT
gujaf-20	72	24	management	management	NOUN
gujaf-20	72	25	shareholding	shareholding	NOUN
gujaf-20	72	26	)	)	PUNCT
gujaf-20	72	27	and	and	CCONJ
gujaf-20	72	28	the	the	DET
gujaf-20	72	29	residuals	residual	NOUN
gujaf-20	72	30	of	of	ADP
gujaf-20	72	31	dichev	dichev	NOUN
gujaf-20	72	32	and	and	CCONJ
gujaf-20	72	33	dechow	dechow	ADJ
gujaf-20	72	34	(	(	PUNCT
gujaf-20	72	35	2002	2002	NUM
gujaf-20	72	36	)	)	PUNCT
gujaf-20	72	37	was	be	AUX
gujaf-20	72	38	used	use	VERB
gujaf-20	72	39	to	to	PART
gujaf-20	72	40	measure	measure	VERB
gujaf-20	72	41	of	of	ADP
gujaf-20	72	42	the	the	DET
gujaf-20	72	43	dependent	dependent	ADJ
gujaf-20	72	44	variable	variable	ADJ
gujaf-20	72	45	financial	financial	ADJ
gujaf-20	72	46	reporting	reporting	NOUN
gujaf-20	72	47	quality	quality	NOUN
gujaf-20	72	48	.	.	PUNCT
gujaf-20	73	1	the	the	DET
gujaf-20	73	2	study	study	NOUN
gujaf-20	73	3	is	be	AUX
gujaf-20	73	4	however	however	ADV
gujaf-20	73	5	restricted	restrict	VERB
gujaf-20	73	6	to	to	ADP
gujaf-20	73	7	only	only	ADJ
gujaf-20	73	8	activities	activity	NOUN
gujaf-20	73	9	between	between	ADP
gujaf-20	73	10	2007	2007	NUM
gujaf-20	73	11	-	-	SYM
gujaf-20	73	12	2011	2011	NUM
gujaf-20	73	13	,	,	PUNCT
gujaf-20	73	14	and	and	CCONJ
gujaf-20	73	15	therefore	therefore	ADV
gujaf-20	73	16	making	make	VERB
gujaf-20	73	17	it	it	PRON
gujaf-20	73	18	deficient	deficient	ADJ
gujaf-20	73	19	and	and	CCONJ
gujaf-20	73	20	not	not	PART
gujaf-20	73	21	all	all	PRON
gujaf-20	73	22	encompassing	encompass	VERB
gujaf-20	73	23	.	.	PUNCT
gujaf-20	74	1	so	so	ADV
gujaf-20	74	2	many	many	ADJ
gujaf-20	74	3	activities	activity	NOUN
gujaf-20	74	4	have	have	AUX
gujaf-20	74	5	taken	take	VERB
gujaf-20	74	6	place	place	NOUN
gujaf-20	74	7	after	after	ADP
gujaf-20	74	8	the	the	DET
gujaf-20	74	9	study	study	NOUN
gujaf-20	74	10	period	period	NOUN
gujaf-20	74	11	that	that	PRON
gujaf-20	74	12	needs	need	VERB
gujaf-20	74	13	to	to	PART
gujaf-20	74	14	be	be	AUX
gujaf-20	74	15	taken	take	VERB
gujaf-20	74	16	into	into	ADP
gujaf-20	74	17	account	account	NOUN
gujaf-20	74	18	.	.	PUNCT
gujaf-20	75	1	also	also	ADV
gujaf-20	75	2	the	the	DET
gujaf-20	75	3	study	study	NOUN
gujaf-20	75	4	used	use	VERB
gujaf-20	75	5	the	the	DET
gujaf-20	75	6	residuals	residual	NOUN
gujaf-20	75	7	of	of	ADP
gujaf-20	75	8	dichev	dichev	NOUN
gujaf-20	75	9	and	and	CCONJ
gujaf-20	75	10	dechow	dechow	ADJ
gujaf-20	75	11	(	(	PUNCT
gujaf-20	75	12	2002	2002	NUM
gujaf-20	75	13	)	)	PUNCT
gujaf-20	75	14	as	as	ADP
gujaf-20	75	15	the	the	DET
gujaf-20	75	16	model	model	NOUN
gujaf-20	75	17	to	to	PART
gujaf-20	75	18	measure	measure	VERB
gujaf-20	75	19	earnings	earning	NOUN
gujaf-20	75	20	quality	quality	NOUN
gujaf-20	75	21	,	,	PUNCT
gujaf-20	75	22	while	while	SCONJ
gujaf-20	75	23	there	there	PRON
gujaf-20	75	24	are	be	VERB
gujaf-20	75	25	better	well	ADJ
gujaf-20	75	26	and	and	CCONJ
gujaf-20	75	27	new	new	ADJ
gujaf-20	75	28	models	model	NOUN
gujaf-20	75	29	like	like	ADP
gujaf-20	75	30	francis	francis	PROPN
gujaf-20	75	31	et	et	PROPN
gujaf-20	75	32	al	al	PROPN
gujaf-20	75	33	(	(	PUNCT
gujaf-20	75	34	2005	2005	NUM
gujaf-20	75	35	)	)	PUNCT
gujaf-20	75	36	,	,	PUNCT
gujaf-20	75	37	roychowdhury	roychowdhury	NOUN
gujaf-20	75	38	(	(	PUNCT
gujaf-20	75	39	2006	2006	NUM
gujaf-20	75	40	)	)	PUNCT
gujaf-20	75	41	and	and	CCONJ
gujaf-20	75	42	so	so	ADV
gujaf-20	75	43	forth	forth	ADV
gujaf-20	75	44	.	.	PUNCT
gujaf-20	76	1	hussaini	hussaini	PROPN
gujaf-20	76	2	and	and	CCONJ
gujaf-20	76	3	idris	idris	PROPN
gujaf-20	76	4	(	(	PUNCT
gujaf-20	76	5	2014	2014	NUM
gujaf-20	76	6	)	)	PUNCT
gujaf-20	76	7	examined	examine	VERB
gujaf-20	76	8	monitoring	monitoring	NOUN
gujaf-20	76	9	characteristics	characteristic	NOUN
gujaf-20	76	10	and	and	CCONJ
gujaf-20	76	11	financial	financial	ADJ
gujaf-20	76	12	reporting	reporting	NOUN
gujaf-20	76	13	quality	quality	NOUN
gujaf-20	76	14	of	of	ADP
gujaf-20	76	15	listed	list	VERB
gujaf-20	76	16	conglomerates	conglomerate	NOUN
gujaf-20	76	17	firms	firm	NOUN
gujaf-20	76	18	in	in	ADP
gujaf-20	76	19	nigeria	nigeria	PRON
gujaf-20	76	20	where	where	SCONJ
gujaf-20	76	21	they	they	PRON
gujaf-20	76	22	looked	look	VERB
gujaf-20	76	23	at	at	ADP
gujaf-20	76	24	the	the	DET
gujaf-20	76	25	association	association	NOUN
gujaf-20	76	26	between	between	ADP
gujaf-20	76	27	monitoring	monitor	VERB
gujaf-20	76	28	characteristic	characteristic	ADJ
gujaf-20	76	29	and	and	CCONJ
gujaf-20	76	30	earnings	earning	NOUN
gujaf-20	76	31	quality	quality	NOUN
gujaf-20	76	32	.	.	PUNCT
gujaf-20	77	1	their	their	PRON
gujaf-20	77	2	paper	paper	NOUN
gujaf-20	77	3	used	use	VERB
gujaf-20	77	4	all	all	DET
gujaf-20	77	5	the	the	DET
gujaf-20	77	6	nine	nine	NUM
gujaf-20	77	7	listed	list	VERB
gujaf-20	77	8	conglomerate	conglomerate	NOUN
gujaf-20	77	9	firms	firm	NOUN
gujaf-20	77	10	as	as	ADP
gujaf-20	77	11	its	its	PRON
gujaf-20	77	12	population	population	NOUN
gujaf-20	77	13	and	and	CCONJ
gujaf-20	77	14	selected	select	VERB
gujaf-20	77	15	eight	eight	NUM
gujaf-20	77	16	to	to	PART
gujaf-20	77	17	form	form	VERB
gujaf-20	77	18	its	its	PRON
gujaf-20	77	19	sample	sample	NOUN
gujaf-20	77	20	.	.	PUNCT
gujaf-20	78	1	the	the	DET
gujaf-20	78	2	study	study	NOUN
gujaf-20	78	3	also	also	ADV
gujaf-20	78	4	covers	cover	VERB
gujaf-20	78	5	a	a	DET
gujaf-20	78	6	period	period	NOUN
gujaf-20	78	7	of	of	ADP
gujaf-20	78	8	six	six	NUM
gujaf-20	78	9	years	year	NOUN
gujaf-20	78	10	(	(	PUNCT
gujaf-20	78	11	2009	2009	NUM
gujaf-20	78	12	-	-	SYM
gujaf-20	78	13	2014	2014	NUM
gujaf-20	78	14	)	)	PUNCT
gujaf-20	78	15	.	.	PUNCT
gujaf-20	79	1	they	they	PRON
gujaf-20	79	2	found	find	VERB
gujaf-20	79	3	that	that	SCONJ
gujaf-20	79	4	there	there	PRON
gujaf-20	79	5	exist	exist	VERB
gujaf-20	79	6	a	a	DET
gujaf-20	79	7	positive	positive	ADJ
gujaf-20	79	8	relationship	relationship	NOUN
gujaf-20	79	9	between	between	ADP
gujaf-20	79	10	board	board	NOUN
gujaf-20	79	11	independence	independence	NOUN
gujaf-20	79	12	,	,	PUNCT
gujaf-20	79	13	board	board	NOUN
gujaf-20	79	14	meetings	meeting	NOUN
gujaf-20	79	15	,	,	PUNCT
gujaf-20	79	16	audit	audit	NOUN
gujaf-20	79	17	committee	committee	NOUN
gujaf-20	79	18	independence	independence	NOUN
gujaf-20	79	19	,	,	PUNCT
gujaf-20	79	20	audit	audit	NOUN
gujaf-20	79	21	committee	committee	NOUN
gujaf-20	79	22	meetings	meeting	NOUN
gujaf-20	79	23	and	and	CCONJ
gujaf-20	79	24	financial	financial	ADJ
gujaf-20	79	25	reporting	reporting	NOUN
gujaf-20	79	26	quality	quality	NOUN
gujaf-20	79	27	of	of	ADP
gujaf-20	79	28	listed	list	VERB
gujaf-20	79	29	conglomerates	conglomerate	NOUN
gujaf-20	79	30	firms	firm	NOUN
gujaf-20	79	31	in	in	ADP
gujaf-20	79	32	nigeria	nigeria	PROPN
gujaf-20	79	33	.	.	PUNCT
gujaf-20	80	1	while	while	SCONJ
gujaf-20	80	2	board	board	NOUN
gujaf-20	80	3	financial	financial	ADJ
gujaf-20	80	4	expertise	expertise	NOUN
gujaf-20	80	5	,	,	PUNCT
gujaf-20	80	6	audit	audit	NOUN
gujaf-20	80	7	committee	committee	NOUN
gujaf-20	80	8	financial	financial	ADJ
gujaf-20	80	9	expertise	expertise	NOUN
gujaf-20	80	10	and	and	CCONJ
gujaf-20	80	11	firm	firm	ADJ
gujaf-20	80	12	sizes	size	NOUN
gujaf-20	80	13	are	be	AUX
gujaf-20	80	14	negatively	negatively	ADV
gujaf-20	80	15	significantly	significantly	ADV
gujaf-20	80	16	related	relate	VERB
gujaf-20	80	17	to	to	ADP
gujaf-20	80	18	financial	financial	ADJ
gujaf-20	80	19	reporting	reporting	NOUN
gujaf-20	80	20	quality	quality	NOUN
gujaf-20	80	21	of	of	ADP
gujaf-20	80	22	listed	list	VERB
gujaf-20	80	23	conglomerates	conglomerate	NOUN
gujaf-20	80	24	firms	firm	NOUN
gujaf-20	80	25	in	in	ADP
gujaf-20	80	26	nigeria	nigeria	PROPN
gujaf-20	80	27	.	.	PUNCT
gujaf-20	81	1	gujaf	gujaf	NOUN
gujaf-20	81	2	:	:	PUNCT
gujaf-20	81	3	gusau	gusau	PROPN
gujaf-20	81	4	journal	journal	NOUN
gujaf-20	81	5	of	of	ADP
gujaf-20	81	6	accounting	accounting	NOUN
gujaf-20	81	7	and	and	CCONJ
gujaf-20	81	8	finance	finance	NOUN
gujaf-20	81	9	,	,	PUNCT
gujaf-20	81	10	vol	vol	NOUN
gujaf-20	81	11	.	.	PUNCT
gujaf-20	82	1	i	i	PRON
gujaf-20	82	2	,	,	PUNCT
gujaf-20	82	3	issue	issue	NOUN
gujaf-20	82	4	1	1	NUM
gujaf-20	82	5	,	,	PUNCT
gujaf-20	82	6	april	april	PROPN
gujaf-20	82	7	,	,	PUNCT
gujaf-20	82	8	2020	2020	NUM
gujaf-20	82	9	issn	issn	VERB
gujaf-20	82	10	2756	2756	NUM
gujaf-20	82	11	-	-	PUNCT
gujaf-20	82	12	665x	665x	NOUN
gujaf-20	82	13	6	6	NUM
gujaf-20	82	14	shehu	shehu	NOUN
gujaf-20	82	15	and	and	CCONJ
gujaf-20	82	16	jibril	jibril	PROPN
gujaf-20	82	17	(	(	PUNCT
gujaf-20	82	18	2012	2012	NUM
gujaf-20	82	19	)	)	PUNCT
gujaf-20	82	20	studied	study	VERB
gujaf-20	82	21	audit	audit	NOUN
gujaf-20	82	22	firm	firm	ADJ
gujaf-20	82	23	characteristics	characteristic	NOUN
gujaf-20	82	24	and	and	CCONJ
gujaf-20	82	25	financial	financial	ADJ
gujaf-20	82	26	reporting	reporting	NOUN
gujaf-20	82	27	quality	quality	NOUN
gujaf-20	82	28	of	of	ADP
gujaf-20	82	29	listed	list	VERB
gujaf-20	82	30	building	building	NOUN
gujaf-20	82	31	materials	material	NOUN
gujaf-20	82	32	firms	firm	NOUN
gujaf-20	82	33	in	in	ADP
gujaf-20	82	34	nigeria	nigeria	PROPN
gujaf-20	82	35	using	use	VERB
gujaf-20	82	36	seven	seven	NUM
gujaf-20	82	37	listed	list	VERB
gujaf-20	82	38	building	building	NOUN
gujaf-20	82	39	materials	material	NOUN
gujaf-20	82	40	firms	firm	NOUN
gujaf-20	82	41	in	in	ADP
gujaf-20	82	42	nigeria	nigeria	PROPN
gujaf-20	82	43	covering	cover	VERB
gujaf-20	82	44	a	a	DET
gujaf-20	82	45	period	period	NOUN
gujaf-20	82	46	of	of	ADP
gujaf-20	82	47	ten	ten	NUM
gujaf-20	82	48	years	year	NOUN
gujaf-20	82	49	(	(	PUNCT
gujaf-20	82	50	2001	2001	NUM
gujaf-20	82	51	-	-	SYM
gujaf-20	82	52	2010	2010	NUM
gujaf-20	82	53	)	)	PUNCT
gujaf-20	82	54	found	find	VERB
gujaf-20	82	55	that	that	SCONJ
gujaf-20	82	56	there	there	PRON
gujaf-20	82	57	is	be	VERB
gujaf-20	82	58	a	a	DET
gujaf-20	82	59	significantly	significantly	ADV
gujaf-20	82	60	positive	positive	ADJ
gujaf-20	82	61	relationship	relationship	NOUN
gujaf-20	82	62	between	between	ADP
gujaf-20	82	63	audit	audit	NOUN
gujaf-20	82	64	firm	firm	ADJ
gujaf-20	82	65	characteristics	characteristic	NOUN
gujaf-20	82	66	and	and	CCONJ
gujaf-20	82	67	financial	financial	ADJ
gujaf-20	82	68	reporting	reporting	NOUN
gujaf-20	82	69	quality	quality	NOUN
gujaf-20	82	70	of	of	ADP
gujaf-20	82	71	listed	list	VERB
gujaf-20	82	72	building	building	NOUN
gujaf-20	82	73	materials	material	NOUN
gujaf-20	82	74	firms	firm	NOUN
gujaf-20	82	75	in	in	ADP
gujaf-20	82	76	nigeria	nigeria	PROPN
gujaf-20	82	77	and	and	CCONJ
gujaf-20	82	78	concluded	conclude	VERB
gujaf-20	82	79	that	that	SCONJ
gujaf-20	82	80	for	for	SCONJ
gujaf-20	82	81	a	a	DET
gujaf-20	82	82	firm	firm	NOUN
gujaf-20	82	83	to	to	PART
gujaf-20	82	84	engage	engage	VERB
gujaf-20	82	85	in	in	ADP
gujaf-20	82	86	a	a	DET
gujaf-20	82	87	quality	quality	NOUN
gujaf-20	82	88	financial	financial	ADJ
gujaf-20	82	89	reporting	reporting	NOUN
gujaf-20	82	90	,	,	PUNCT
gujaf-20	82	91	its	its	PRON
gujaf-20	82	92	audit	audit	NOUN
gujaf-20	82	93	firm	firm	ADJ
gujaf-20	82	94	characteristics	characteristic	NOUN
gujaf-20	82	95	is	be	AUX
gujaf-20	82	96	to	to	PART
gujaf-20	82	97	be	be	AUX
gujaf-20	82	98	of	of	ADP
gujaf-20	82	99	stringent	stringent	ADJ
gujaf-20	82	100	importance	importance	NOUN
gujaf-20	82	101	.	.	PUNCT
gujaf-20	83	1	again	again	ADV
gujaf-20	83	2	,	,	PUNCT
gujaf-20	83	3	shehu	shehu	NOUN
gujaf-20	83	4	and	and	CCONJ
gujaf-20	83	5	saifullahi	saifullahi	NOUN
gujaf-20	83	6	(	(	PUNCT
gujaf-20	83	7	2016	2016	NUM
gujaf-20	83	8	)	)	PUNCT
gujaf-20	83	9	in	in	ADP
gujaf-20	83	10	their	their	PRON
gujaf-20	83	11	study	study	NOUN
gujaf-20	83	12	titled	title	VERB
gujaf-20	83	13	“	"	PUNCT
gujaf-20	83	14	monitoring	monitor	VERB
gujaf-20	83	15	characteristics	characteristic	NOUN
gujaf-20	83	16	and	and	CCONJ
gujaf-20	83	17	financial	financial	ADJ
gujaf-20	83	18	reporting	reporting	NOUN
gujaf-20	83	19	quality	quality	NOUN
gujaf-20	83	20	of	of	ADP
gujaf-20	83	21	nigerian	nigerian	ADJ
gujaf-20	83	22	listed	list	VERB
gujaf-20	83	23	consumer	consumer	NOUN
gujaf-20	83	24	goods	good	NOUN
gujaf-20	83	25	firms	firm	NOUN
gujaf-20	83	26	”	"	PUNCT
gujaf-20	83	27	.	.	PUNCT
gujaf-20	84	1	they	they	PRON
gujaf-20	84	2	used	use	VERB
gujaf-20	84	3	purposive	purposive	NOUN
gujaf-20	84	4	sampling	sampling	NOUN
gujaf-20	84	5	technique	technique	NOUN
gujaf-20	84	6	to	to	PART
gujaf-20	84	7	arrive	arrive	VERB
gujaf-20	84	8	at	at	ADP
gujaf-20	84	9	a	a	DET
gujaf-20	84	10	sample	sample	NOUN
gujaf-20	84	11	of	of	ADP
gujaf-20	84	12	ten	ten	NUM
gujaf-20	84	13	(	(	PUNCT
gujaf-20	84	14	10	10	NUM
gujaf-20	84	15	)	)	PUNCT
gujaf-20	84	16	firms	firm	NOUN
gujaf-20	84	17	out	out	ADP
gujaf-20	84	18	of	of	ADP
gujaf-20	84	19	a	a	DET
gujaf-20	84	20	population	population	NOUN
gujaf-20	84	21	of	of	ADP
gujaf-20	84	22	twenty	twenty	NUM
gujaf-20	84	23	-	-	PUNCT
gujaf-20	84	24	seven	seven	NUM
gujaf-20	84	25	(	(	PUNCT
gujaf-20	84	26	27	27	NUM
gujaf-20	84	27	)	)	PUNCT
gujaf-20	84	28	listed	list	VERB
gujaf-20	84	29	consumer	consumer	NOUN
gujaf-20	84	30	goods	good	NOUN
gujaf-20	84	31	firms	firm	NOUN
gujaf-20	84	32	in	in	ADP
gujaf-20	84	33	nigeria	nigeria	PROPN
gujaf-20	84	34	covering	cover	VERB
gujaf-20	84	35	a	a	DET
gujaf-20	84	36	period	period	NOUN
gujaf-20	84	37	of	of	ADP
gujaf-20	84	38	nine	nine	NUM
gujaf-20	84	39	(	(	PUNCT
gujaf-20	84	40	9	9	NUM
gujaf-20	84	41	)	)	PUNCT
gujaf-20	84	42	years	year	NOUN
gujaf-20	84	43	(	(	PUNCT
gujaf-20	84	44	2007	2007	NUM
gujaf-20	84	45	-	-	SYM
gujaf-20	84	46	2015	2015	NUM
gujaf-20	84	47	)	)	PUNCT
gujaf-20	84	48	.	.	PUNCT
gujaf-20	85	1	the	the	DET
gujaf-20	85	2	findings	finding	NOUN
gujaf-20	85	3	of	of	ADP
gujaf-20	85	4	their	their	PRON
gujaf-20	85	5	study	study	NOUN
gujaf-20	85	6	reveals	reveal	VERB
gujaf-20	85	7	that	that	SCONJ
gujaf-20	85	8	all	all	DET
gujaf-20	85	9	the	the	DET
gujaf-20	85	10	monitoring	monitoring	NOUN
gujaf-20	85	11	characteristics	characteristic	NOUN
gujaf-20	85	12	variables	variable	NOUN
gujaf-20	85	13	used	use	VERB
gujaf-20	85	14	in	in	ADP
gujaf-20	85	15	their	their	PRON
gujaf-20	85	16	study	study	NOUN
gujaf-20	85	17	significantly	significantly	ADV
gujaf-20	85	18	affect	affect	VERB
gujaf-20	85	19	the	the	DET
gujaf-20	85	20	financial	financial	ADJ
gujaf-20	85	21	reporting	reporting	NOUN
gujaf-20	85	22	quality	quality	NOUN
gujaf-20	85	23	of	of	ADP
gujaf-20	85	24	nigerian	nigerian	ADJ
gujaf-20	85	25	listed	list	VERB
gujaf-20	85	26	consumer	consumer	NOUN
gujaf-20	85	27	goods	good	NOUN
gujaf-20	85	28	firms	firm	NOUN
gujaf-20	85	29	.	.	PUNCT
gujaf-20	86	1	omar	omar	PROPN
gujaf-20	86	2	(	(	PUNCT
gujaf-20	86	3	2017	2017	NUM
gujaf-20	86	4	)	)	PUNCT
gujaf-20	86	5	investigated	investigate	VERB
gujaf-20	86	6	impact	impact	NOUN
gujaf-20	86	7	of	of	ADP
gujaf-20	86	8	audit	audit	NOUN
gujaf-20	86	9	committee	committee	NOUN
gujaf-20	86	10	characteristics	characteristic	NOUN
gujaf-20	86	11	on	on	ADP
gujaf-20	86	12	earnings	earning	NOUN
gujaf-20	86	13	management	management	NOUN
gujaf-20	86	14	in	in	ADP
gujaf-20	86	15	the	the	DET
gujaf-20	86	16	preand	preand	NOUN
gujaf-20	86	17	postbahraini	postbahraini	PROPN
gujaf-20	86	18	corporate	corporate	ADJ
gujaf-20	86	19	governance	governance	NOUN
gujaf-20	86	20	code	code	NOUN
gujaf-20	86	21	2011	2011	NUM
gujaf-20	86	22	”	"	PUNCT
gujaf-20	86	23	.	.	PUNCT
gujaf-20	87	1	his	his	PRON
gujaf-20	87	2	study	study	NOUN
gujaf-20	87	3	covers	cover	VERB
gujaf-20	87	4	only	only	ADV
gujaf-20	87	5	two	two	NUM
gujaf-20	87	6	years	year	NOUN
gujaf-20	87	7	which	which	PRON
gujaf-20	87	8	are	be	AUX
gujaf-20	87	9	pre	pre	VERB
gujaf-20	87	10	(	(	PUNCT
gujaf-20	87	11	2010	2010	NUM
gujaf-20	87	12	)	)	PUNCT
gujaf-20	87	13	and	and	CCONJ
gujaf-20	87	14	post	post	ADJ
gujaf-20	87	15	(	(	PUNCT
gujaf-20	87	16	2012	2012	NUM
gujaf-20	87	17	)	)	PUNCT
gujaf-20	87	18	bahraini	bahraini	PROPN
gujaf-20	87	19	corporate	corporate	ADJ
gujaf-20	87	20	governance	governance	NOUN
gujaf-20	87	21	code	code	NOUN
gujaf-20	87	22	2011	2011	NUM
gujaf-20	87	23	.	.	PUNCT
gujaf-20	88	1	he	he	PRON
gujaf-20	88	2	used	use	VERB
gujaf-20	88	3	a	a	DET
gujaf-20	88	4	sample	sample	NOUN
gujaf-20	88	5	of	of	ADP
gujaf-20	88	6	31	31	NUM
gujaf-20	88	7	companies	company	NOUN
gujaf-20	88	8	listed	list	VERB
gujaf-20	88	9	in	in	ADP
gujaf-20	88	10	the	the	DET
gujaf-20	88	11	bahraini	bahraini	PROPN
gujaf-20	88	12	bourse	bourse	NOUN
gujaf-20	88	13	.	.	PUNCT
gujaf-20	89	1	the	the	DET
gujaf-20	89	2	findings	finding	NOUN
gujaf-20	89	3	of	of	ADP
gujaf-20	89	4	his	his	PRON
gujaf-20	89	5	study	study	NOUN
gujaf-20	89	6	show	show	VERB
gujaf-20	89	7	that	that	SCONJ
gujaf-20	89	8	earnings	earning	NOUN
gujaf-20	89	9	management	management	NOUN
gujaf-20	89	10	is	be	AUX
gujaf-20	89	11	not	not	PART
gujaf-20	89	12	significantly	significantly	ADV
gujaf-20	89	13	associated	associate	VERB
gujaf-20	89	14	with	with	ADP
gujaf-20	89	15	any	any	PRON
gujaf-20	89	16	of	of	ADP
gujaf-20	89	17	the	the	DET
gujaf-20	89	18	audit	audit	NOUN
gujaf-20	89	19	committee	committee	NOUN
gujaf-20	89	20	characteristics	characteristic	NOUN
gujaf-20	89	21	and	and	CCONJ
gujaf-20	89	22	control	control	NOUN
gujaf-20	89	23	variables	variable	NOUN
gujaf-20	89	24	used	use	VERB
gujaf-20	89	25	in	in	ADP
gujaf-20	89	26	the	the	DET
gujaf-20	89	27	study	study	NOUN
gujaf-20	89	28	.	.	PUNCT
gujaf-20	90	1	shehu	shehu	PROPN
gujaf-20	90	2	&	&	CCONJ
gujaf-20	90	3	musa	musa	PROPN
gujaf-20	90	4	(	(	PUNCT
gujaf-20	90	5	2014	2014	NUM
gujaf-20	90	6	)	)	PUNCT
gujaf-20	90	7	examined	examine	VERB
gujaf-20	90	8	firm	firm	ADJ
gujaf-20	90	9	attributes	attribute	NOUN
gujaf-20	90	10	and	and	CCONJ
gujaf-20	90	11	earnings	earning	NOUN
gujaf-20	90	12	quality	quality	NOUN
gujaf-20	90	13	of	of	ADP
gujaf-20	90	14	listed	list	VERB
gujaf-20	90	15	oil	oil	NOUN
gujaf-20	90	16	and	and	CCONJ
gujaf-20	90	17	gas	gas	NOUN
gujaf-20	90	18	companies	company	NOUN
gujaf-20	90	19	in	in	ADP
gujaf-20	90	20	nigeria	nigeria	PROPN
gujaf-20	90	21	using	use	VERB
gujaf-20	90	22	a	a	DET
gujaf-20	90	23	sample	sample	NOUN
gujaf-20	90	24	of	of	ADP
gujaf-20	90	25	seven	seven	NUM
gujaf-20	90	26	companies	company	NOUN
gujaf-20	90	27	listed	list	VERB
gujaf-20	90	28	in	in	ADP
gujaf-20	90	29	the	the	DET
gujaf-20	90	30	oil	oil	NOUN
gujaf-20	90	31	and	and	CCONJ
gujaf-20	90	32	gas	gas	NOUN
gujaf-20	90	33	industry	industry	NOUN
gujaf-20	90	34	covering	cover	VERB
gujaf-20	90	35	five	five	NUM
gujaf-20	90	36	years	year	NOUN
gujaf-20	90	37	’	'	PUNCT
gujaf-20	90	38	period	period	NOUN
gujaf-20	90	39	(	(	PUNCT
gujaf-20	90	40	2007	2007	NUM
gujaf-20	90	41	-	-	SYM
gujaf-20	90	42	2011	2011	NUM
gujaf-20	90	43	)	)	PUNCT
gujaf-20	90	44	.	.	PUNCT
gujaf-20	91	1	their	their	PRON
gujaf-20	91	2	findings	finding	NOUN
gujaf-20	91	3	reveal	reveal	VERB
gujaf-20	91	4	that	that	SCONJ
gujaf-20	91	5	,	,	PUNCT
gujaf-20	91	6	leverage	leverage	NOUN
gujaf-20	91	7	,	,	PUNCT
gujaf-20	91	8	liquidity	liquidity	NOUN
gujaf-20	91	9	and	and	CCONJ
gujaf-20	91	10	firm	firm	ADJ
gujaf-20	91	11	growth	growth	NOUN
gujaf-20	91	12	significantly	significantly	ADV
gujaf-20	91	13	and	and	CCONJ
gujaf-20	91	14	positive	positive	ADJ
gujaf-20	91	15	affects	affect	VERB
gujaf-20	91	16	earnings	earning	NOUN
gujaf-20	91	17	quality	quality	NOUN
gujaf-20	91	18	.	.	PUNCT
gujaf-20	92	1	however	however	ADV
gujaf-20	92	2	,	,	PUNCT
gujaf-20	92	3	institutional	institutional	ADJ
gujaf-20	92	4	ownership	ownership	NOUN
gujaf-20	92	5	,	,	PUNCT
gujaf-20	92	6	firm	firm	ADJ
gujaf-20	92	7	size	size	NOUN
gujaf-20	92	8	,	,	PUNCT
gujaf-20	92	9	and	and	CCONJ
gujaf-20	92	10	profitability	profitability	NOUN
gujaf-20	92	11	significantly	significantly	ADV
gujaf-20	92	12	but	but	CCONJ
gujaf-20	92	13	negatively	negatively	ADV
gujaf-20	92	14	influence	influence	VERB
gujaf-20	92	15	earnings	earning	NOUN
gujaf-20	92	16	quality	quality	NOUN
gujaf-20	92	17	of	of	ADP
gujaf-20	92	18	listed	list	VERB
gujaf-20	92	19	oil	oil	NOUN
gujaf-20	92	20	and	and	CCONJ
gujaf-20	92	21	gas	gas	NOUN
gujaf-20	92	22	companies	company	NOUN
gujaf-20	92	23	in	in	ADP
gujaf-20	92	24	nigeria	nigeria	PROPN
gujaf-20	92	25	.	.	PUNCT
gujaf-20	93	1	mohammad	mohammad	PROPN
gujaf-20	93	2	&	&	CCONJ
gujaf-20	93	3	ramezanali	ramezanali	PROPN
gujaf-20	93	4	(	(	PUNCT
gujaf-20	93	5	2012	2012	NUM
gujaf-20	93	6	)	)	PUNCT
gujaf-20	93	7	conducted	conduct	VERB
gujaf-20	93	8	an	an	DET
gujaf-20	93	9	empirical	empirical	ADJ
gujaf-20	93	10	study	study	NOUN
gujaf-20	93	11	in	in	ADP
gujaf-20	93	12	iran	iran	PROPN
gujaf-20	93	13	using	use	VERB
gujaf-20	93	14	a	a	DET
gujaf-20	93	15	sample	sample	NOUN
gujaf-20	93	16	of	of	ADP
gujaf-20	93	17	165	165	NUM
gujaf-20	93	18	firms	firm	NOUN
gujaf-20	93	19	listed	list	VERB
gujaf-20	93	20	in	in	ADP
gujaf-20	93	21	tehran	tehran	PROPN
gujaf-20	93	22	stock	stock	PROPN
gujaf-20	93	23	exchange	exchange	PROPN
gujaf-20	93	24	covering	cover	VERB
gujaf-20	93	25	a	a	DET
gujaf-20	93	26	period	period	NOUN
gujaf-20	93	27	of	of	ADP
gujaf-20	93	28	six	six	NUM
gujaf-20	93	29	years	year	NOUN
gujaf-20	93	30	(	(	PUNCT
gujaf-20	93	31	2005	2005	NUM
gujaf-20	93	32	-	-	SYM
gujaf-20	93	33	2010	2010	NUM
gujaf-20	93	34	)	)	PUNCT
gujaf-20	93	35	found	find	VERB
gujaf-20	93	36	that	that	SCONJ
gujaf-20	93	37	the	the	DET
gujaf-20	93	38	number	number	NOUN
gujaf-20	93	39	of	of	ADP
gujaf-20	93	40	non	non	ADJ
gujaf-20	93	41	-	-	ADJ
gujaf-20	93	42	executive	executive	ADJ
gujaf-20	93	43	directors	director	NOUN
gujaf-20	93	44	on	on	ADP
gujaf-20	93	45	the	the	DET
gujaf-20	93	46	board	board	NOUN
gujaf-20	93	47	of	of	ADP
gujaf-20	93	48	the	the	DET
gujaf-20	93	49	sampled	sample	VERB
gujaf-20	93	50	firms	firm	NOUN
gujaf-20	93	51	will	will	AUX
gujaf-20	93	52	increase	increase	VERB
gujaf-20	93	53	earnings	earning	NOUN
gujaf-20	93	54	quality	quality	NOUN
gujaf-20	93	55	.	.	PUNCT
gujaf-20	94	1	also	also	ADV
gujaf-20	94	2	,	,	PUNCT
gujaf-20	94	3	the	the	DET
gujaf-20	94	4	presence	presence	NOUN
gujaf-20	94	5	of	of	ADP
gujaf-20	94	6	executive	executive	ADJ
gujaf-20	94	7	directors	director	NOUN
gujaf-20	94	8	on	on	ADP
gujaf-20	94	9	the	the	DET
gujaf-20	94	10	board	board	NOUN
gujaf-20	94	11	tends	tend	VERB
gujaf-20	94	12	to	to	PART
gujaf-20	94	13	improve	improve	VERB
gujaf-20	94	14	earnings	earning	NOUN
gujaf-20	94	15	quality	quality	NOUN
gujaf-20	94	16	by	by	ADP
gujaf-20	94	17	lesser	less	ADJ
gujaf-20	94	18	proportion	proportion	NOUN
gujaf-20	94	19	.	.	PUNCT
gujaf-20	95	1	firm	firm	ADJ
gujaf-20	95	2	size	size	NOUN
gujaf-20	95	3	was	be	AUX
gujaf-20	95	4	also	also	ADV
gujaf-20	95	5	found	find	VERB
gujaf-20	95	6	to	to	PART
gujaf-20	95	7	improve	improve	VERB
gujaf-20	95	8	quality	quality	NOUN
gujaf-20	95	9	of	of	ADP
gujaf-20	95	10	earnings	earning	NOUN
gujaf-20	95	11	reported	report	VERB
gujaf-20	95	12	.	.	PUNCT
gujaf-20	96	1	however	however	ADV
gujaf-20	96	2	,	,	PUNCT
gujaf-20	96	3	they	they	PRON
gujaf-20	96	4	found	find	VERB
gujaf-20	96	5	a	a	DET
gujaf-20	96	6	significant	significant	ADJ
gujaf-20	96	7	negative	negative	ADJ
gujaf-20	96	8	relationship	relationship	NOUN
gujaf-20	96	9	between	between	ADP
gujaf-20	96	10	leverage	leverage	NOUN
gujaf-20	96	11	and	and	CCONJ
gujaf-20	96	12	earnings	earning	NOUN
gujaf-20	96	13	quality	quality	NOUN
gujaf-20	96	14	.	.	PUNCT
gujaf-20	97	1	gujaf	gujaf	NOUN
gujaf-20	97	2	:	:	PUNCT
gujaf-20	97	3	gusau	gusau	PROPN
gujaf-20	97	4	journal	journal	NOUN
gujaf-20	97	5	of	of	ADP
gujaf-20	97	6	accounting	accounting	NOUN
gujaf-20	97	7	and	and	CCONJ
gujaf-20	97	8	finance	finance	NOUN
gujaf-20	97	9	,	,	PUNCT
gujaf-20	97	10	vol	vol	NOUN
gujaf-20	97	11	.	.	PUNCT
gujaf-20	98	1	i	i	PRON
gujaf-20	98	2	,	,	PUNCT
gujaf-20	98	3	issue	issue	NOUN
gujaf-20	98	4	1	1	NUM
gujaf-20	98	5	,	,	PUNCT
gujaf-20	98	6	april	april	PROPN
gujaf-20	98	7	,	,	PUNCT
gujaf-20	98	8	2020	2020	NUM
gujaf-20	98	9	issn	issn	VERB
gujaf-20	98	10	2756	2756	NUM
gujaf-20	98	11	-	-	PUNCT
gujaf-20	98	12	665x	665x	NOUN
gujaf-20	98	13	7	7	NUM
gujaf-20	98	14	this	this	DET
gujaf-20	98	15	study	study	NOUN
gujaf-20	98	16	is	be	AUX
gujaf-20	98	17	underpinned	underpin	VERB
gujaf-20	98	18	using	use	VERB
gujaf-20	98	19	the	the	DET
gujaf-20	98	20	stakeholder	stakeholder	NOUN
gujaf-20	98	21	theory	theory	NOUN
gujaf-20	98	22	because	because	SCONJ
gujaf-20	98	23	of	of	ADP
gujaf-20	98	24	the	the	DET
gujaf-20	98	25	obvious	obvious	ADJ
gujaf-20	98	26	significance	significance	NOUN
gujaf-20	98	27	of	of	ADP
gujaf-20	98	28	the	the	DET
gujaf-20	98	29	theory	theory	NOUN
gujaf-20	98	30	.	.	PUNCT
gujaf-20	99	1	the	the	DET
gujaf-20	99	2	theory	theory	NOUN
gujaf-20	99	3	seems	seem	VERB
gujaf-20	99	4	to	to	PART
gujaf-20	99	5	look	look	VERB
gujaf-20	99	6	at	at	ADP
gujaf-20	99	7	all	all	DET
gujaf-20	99	8	individuals	individual	NOUN
gujaf-20	99	9	that	that	PRON
gujaf-20	99	10	are	be	AUX
gujaf-20	99	11	been	be	AUX
gujaf-20	99	12	affected	affect	VERB
gujaf-20	99	13	by	by	ADP
gujaf-20	99	14	the	the	DET
gujaf-20	99	15	operation	operation	NOUN
gujaf-20	99	16	of	of	ADP
gujaf-20	99	17	a	a	DET
gujaf-20	99	18	company	company	NOUN
gujaf-20	99	19	.	.	PUNCT
gujaf-20	100	1	this	this	PRON
gujaf-20	100	2	is	be	AUX
gujaf-20	100	3	followed	follow	VERB
gujaf-20	100	4	by	by	ADP
gujaf-20	100	5	the	the	DET
gujaf-20	100	6	corporate	corporate	ADJ
gujaf-20	100	7	governance	governance	NOUN
gujaf-20	100	8	requirement	requirement	NOUN
gujaf-20	100	9	that	that	SCONJ
gujaf-20	100	10	every	every	DET
gujaf-20	100	11	company	company	NOUN
gujaf-20	100	12	is	be	AUX
gujaf-20	100	13	to	to	PART
gujaf-20	100	14	be	be	AUX
gujaf-20	100	15	accountable	accountable	ADJ
gujaf-20	100	16	to	to	ADP
gujaf-20	100	17	the	the	DET
gujaf-20	100	18	environment	environment	NOUN
gujaf-20	100	19	in	in	ADP
gujaf-20	100	20	which	which	PRON
gujaf-20	100	21	it	it	PRON
gujaf-20	100	22	operates	operate	VERB
gujaf-20	100	23	,	,	PUNCT
gujaf-20	100	24	this	this	DET
gujaf-20	100	25	environment	environment	NOUN
gujaf-20	100	26	includes	include	VERB
gujaf-20	100	27	all	all	DET
gujaf-20	100	28	stakeholders	stakeholder	NOUN
gujaf-20	100	29	of	of	ADP
gujaf-20	100	30	the	the	DET
gujaf-20	100	31	company	company	NOUN
gujaf-20	100	32	such	such	ADJ
gujaf-20	100	33	as	as	ADP
gujaf-20	100	34	employees	employee	NOUN
gujaf-20	100	35	,	,	PUNCT
gujaf-20	100	36	shareholders	shareholder	NOUN
gujaf-20	100	37	,	,	PUNCT
gujaf-20	100	38	investors	investor	NOUN
gujaf-20	100	39	,	,	PUNCT
gujaf-20	100	40	customers	customer	NOUN
gujaf-20	100	41	,	,	PUNCT
gujaf-20	100	42	suppliers	supplier	NOUN
gujaf-20	100	43	,	,	PUNCT
gujaf-20	100	44	creditors	creditor	NOUN
gujaf-20	100	45	,	,	PUNCT
gujaf-20	100	46	competitors	competitor	NOUN
gujaf-20	100	47	,	,	PUNCT
gujaf-20	100	48	government	government	NOUN
gujaf-20	100	49	,	,	PUNCT
gujaf-20	100	50	the	the	DET
gujaf-20	100	51	society	society	NOUN
gujaf-20	100	52	and	and	CCONJ
gujaf-20	100	53	all	all	DET
gujaf-20	100	54	those	those	PRON
gujaf-20	100	55	that	that	PRON
gujaf-20	100	56	are	be	AUX
gujaf-20	100	57	directly	directly	ADV
gujaf-20	100	58	or	or	CCONJ
gujaf-20	100	59	indirectly	indirectly	ADV
gujaf-20	100	60	affected	affect	VERB
gujaf-20	100	61	by	by	ADP
gujaf-20	100	62	the	the	DET
gujaf-20	100	63	decisions	decision	NOUN
gujaf-20	100	64	of	of	ADP
gujaf-20	100	65	the	the	DET
gujaf-20	100	66	company	company	NOUN
gujaf-20	100	67	.	.	PUNCT
gujaf-20	101	1	3	3	X
gujaf-20	101	2	.	.	X
gujaf-20	101	3	research	research	NOUN
gujaf-20	101	4	methodology	methodology	NOUN
gujaf-20	101	5	and	and	CCONJ
gujaf-20	101	6	model	model	NOUN
gujaf-20	101	7	specification	specification	NOUN
gujaf-20	101	8	this	this	DET
gujaf-20	101	9	paper	paper	NOUN
gujaf-20	101	10	examines	examine	VERB
gujaf-20	101	11	the	the	DET
gujaf-20	101	12	effect	effect	NOUN
gujaf-20	101	13	of	of	ADP
gujaf-20	101	14	monitoring	monitor	VERB
gujaf-20	101	15	characteristics	characteristic	NOUN
gujaf-20	101	16	on	on	ADP
gujaf-20	101	17	earnings	earning	NOUN
gujaf-20	101	18	quality	quality	NOUN
gujaf-20	101	19	of	of	ADP
gujaf-20	101	20	listed	list	VERB
gujaf-20	101	21	conglomerate	conglomerate	NOUN
gujaf-20	101	22	firms	firm	NOUN
gujaf-20	101	23	in	in	ADP
gujaf-20	101	24	nigeria	nigeria	PROPN
gujaf-20	101	25	.	.	PUNCT
gujaf-20	102	1	in	in	ADP
gujaf-20	102	2	doing	do	VERB
gujaf-20	102	3	this	this	PRON
gujaf-20	102	4	,	,	PUNCT
gujaf-20	102	5	a	a	DET
gujaf-20	102	6	correlational	correlational	ADJ
gujaf-20	102	7	research	research	NOUN
gujaf-20	102	8	design	design	NOUN
gujaf-20	102	9	was	be	AUX
gujaf-20	102	10	adopted	adopt	VERB
gujaf-20	102	11	for	for	ADP
gujaf-20	102	12	the	the	DET
gujaf-20	102	13	research	research	NOUN
gujaf-20	102	14	because	because	SCONJ
gujaf-20	102	15	it	it	PRON
gujaf-20	102	16	is	be	AUX
gujaf-20	102	17	more	more	ADV
gujaf-20	102	18	appropriate	appropriate	ADJ
gujaf-20	102	19	in	in	ADP
gujaf-20	102	20	establishing	establish	VERB
gujaf-20	102	21	the	the	DET
gujaf-20	102	22	relationship	relationship	NOUN
gujaf-20	102	23	and	and	CCONJ
gujaf-20	102	24	the	the	DET
gujaf-20	102	25	extent	extent	NOUN
gujaf-20	102	26	to	to	PART
gujaf-20	102	27	which	which	PRON
gujaf-20	102	28	monitoring	monitoring	NOUN
gujaf-20	102	29	characteristics	characteristic	NOUN
gujaf-20	102	30	affect	affect	VERB
gujaf-20	102	31	earnings	earning	NOUN
gujaf-20	102	32	quality	quality	NOUN
gujaf-20	102	33	of	of	ADP
gujaf-20	102	34	listed	list	VERB
gujaf-20	102	35	conglomerate	conglomerate	NOUN
gujaf-20	102	36	firms	firm	NOUN
gujaf-20	102	37	in	in	ADP
gujaf-20	102	38	nigeria	nigeria	PROPN
gujaf-20	102	39	.	.	PUNCT
gujaf-20	103	1	the	the	DET
gujaf-20	103	2	population	population	NOUN
gujaf-20	103	3	of	of	ADP
gujaf-20	103	4	the	the	DET
gujaf-20	103	5	study	study	NOUN
gujaf-20	103	6	covers	cover	VERB
gujaf-20	103	7	all	all	DET
gujaf-20	103	8	six	six	NUM
gujaf-20	103	9	conglomerate	conglomerate	NOUN
gujaf-20	103	10	firms	firm	NOUN
gujaf-20	103	11	listed	list	VERB
gujaf-20	103	12	on	on	ADP
gujaf-20	103	13	the	the	DET
gujaf-20	103	14	nigerian	nigerian	ADJ
gujaf-20	103	15	stock	stock	NOUN
gujaf-20	103	16	exchange	exchange	NOUN
gujaf-20	103	17	for	for	ADP
gujaf-20	103	18	a	a	DET
gujaf-20	103	19	period	period	NOUN
gujaf-20	103	20	from	from	ADP
gujaf-20	103	21	2010	2010	NUM
gujaf-20	103	22	-	-	SYM
gujaf-20	103	23	2019	2019	NUM
gujaf-20	103	24	.	.	PUNCT
gujaf-20	104	1	a	a	DET
gujaf-20	104	2	census	census	NOUN
gujaf-20	104	3	sampling	sample	VERB
gujaf-20	104	4	approach	approach	NOUN
gujaf-20	104	5	was	be	AUX
gujaf-20	104	6	adopted	adopt	VERB
gujaf-20	104	7	which	which	PRON
gujaf-20	104	8	adopts	adopt	VERB
gujaf-20	104	9	six	six	NUM
gujaf-20	104	10	conglomerates	conglomerate	NOUN
gujaf-20	104	11	companies	company	NOUN
gujaf-20	104	12	listed	list	VERB
gujaf-20	104	13	on	on	ADP
gujaf-20	104	14	the	the	DET
gujaf-20	104	15	nigerian	nigerian	ADJ
gujaf-20	104	16	stock	stock	NOUN
gujaf-20	104	17	exchange	exchange	PROPN
gujaf-20	104	18	as	as	ADP
gujaf-20	104	19	at	at	ADP
gujaf-20	104	20	31st	31st	PROPN
gujaf-20	104	21	december	december	PROPN
gujaf-20	104	22	,	,	PUNCT
gujaf-20	104	23	2019	2019	NUM
gujaf-20	104	24	as	as	ADP
gujaf-20	104	25	sample	sample	NOUN
gujaf-20	104	26	.	.	PUNCT
gujaf-20	105	1	multiple	multiple	ADJ
gujaf-20	105	2	regressions	regression	NOUN
gujaf-20	105	3	was	be	AUX
gujaf-20	105	4	used	use	VERB
gujaf-20	105	5	for	for	ADP
gujaf-20	105	6	the	the	DET
gujaf-20	105	7	analysis	analysis	NOUN
gujaf-20	105	8	with	with	ADP
gujaf-20	105	9	stata	stata	NOUN
gujaf-20	105	10	as	as	ADP
gujaf-20	105	11	tool	tool	NOUN
gujaf-20	105	12	.	.	PUNCT
gujaf-20	106	1	the	the	DET
gujaf-20	106	2	data	datum	NOUN
gujaf-20	106	3	used	use	VERB
gujaf-20	106	4	in	in	ADP
gujaf-20	106	5	this	this	DET
gujaf-20	106	6	paper	paper	NOUN
gujaf-20	106	7	were	be	AUX
gujaf-20	106	8	obtained	obtain	VERB
gujaf-20	106	9	specifically	specifically	ADV
gujaf-20	106	10	from	from	ADP
gujaf-20	106	11	the	the	DET
gujaf-20	106	12	annual	annual	ADJ
gujaf-20	106	13	reports	report	NOUN
gujaf-20	106	14	and	and	CCONJ
gujaf-20	106	15	accounts	account	NOUN
gujaf-20	106	16	of	of	ADP
gujaf-20	106	17	the	the	DET
gujaf-20	106	18	sampled	sample	VERB
gujaf-20	106	19	conglomerate	conglomerate	NOUN
gujaf-20	106	20	firms	firm	NOUN
gujaf-20	106	21	obtained	obtain	VERB
gujaf-20	106	22	from	from	ADP
gujaf-20	106	23	the	the	DET
gujaf-20	106	24	website	website	NOUN
gujaf-20	106	25	and	and	CCONJ
gujaf-20	106	26	nse	nse	NOUN
gujaf-20	106	27	facts	fact	NOUN
gujaf-20	106	28	books	book	NOUN
gujaf-20	106	29	covering	cover	VERB
gujaf-20	106	30	the	the	DET
gujaf-20	106	31	years	year	NOUN
gujaf-20	106	32	of	of	ADP
gujaf-20	106	33	study	study	NOUN
gujaf-20	106	34	.	.	PUNCT
gujaf-20	107	1	model	model	NOUN
gujaf-20	107	2	specification	specification	NOUN
gujaf-20	107	3	to	to	PART
gujaf-20	107	4	ascertain	ascertain	VERB
gujaf-20	107	5	the	the	DET
gujaf-20	107	6	effect	effect	NOUN
gujaf-20	107	7	of	of	ADP
gujaf-20	107	8	monitoring	monitor	VERB
gujaf-20	107	9	characteristics	characteristic	NOUN
gujaf-20	107	10	on	on	ADP
gujaf-20	107	11	earnings	earning	NOUN
gujaf-20	107	12	quality	quality	NOUN
gujaf-20	107	13	of	of	ADP
gujaf-20	107	14	listed	list	VERB
gujaf-20	107	15	conglomerate	conglomerate	NOUN
gujaf-20	107	16	firms	firm	NOUN
gujaf-20	107	17	in	in	ADP
gujaf-20	107	18	nigeria	nigeria	PROPN
gujaf-20	107	19	,	,	PUNCT
gujaf-20	107	20	a	a	DET
gujaf-20	107	21	multiple	multiple	ADJ
gujaf-20	107	22	regression	regression	NOUN
gujaf-20	107	23	model	model	NOUN
gujaf-20	107	24	was	be	AUX
gujaf-20	107	25	built	build	VERB
gujaf-20	107	26	.	.	PUNCT
gujaf-20	108	1	the	the	DET
gujaf-20	108	2	model	model	NOUN
gujaf-20	108	3	captures	capture	VERB
gujaf-20	108	4	the	the	DET
gujaf-20	108	5	impact	impact	NOUN
gujaf-20	108	6	of	of	ADP
gujaf-20	108	7	independent	independent	ADJ
gujaf-20	108	8	directors	director	NOUN
gujaf-20	108	9	,	,	PUNCT
gujaf-20	108	10	audit	audit	NOUN
gujaf-20	108	11	committee	committee	NOUN
gujaf-20	108	12	independence	independence	NOUN
gujaf-20	108	13	,	,	PUNCT
gujaf-20	108	14	and	and	CCONJ
gujaf-20	108	15	institutional	institutional	ADJ
gujaf-20	108	16	ownership	ownership	NOUN
gujaf-20	108	17	on	on	ADP
gujaf-20	108	18	earnings	earning	NOUN
gujaf-20	108	19	quality	quality	NOUN
gujaf-20	108	20	.	.	PUNCT
gujaf-20	109	1	this	this	DET
gujaf-20	109	2	paper	paper	NOUN
gujaf-20	109	3	employs	employ	VERB
gujaf-20	109	4	the	the	DET
gujaf-20	109	5	francis	francis	PROPN
gujaf-20	109	6	et	et	PROPN
gujaf-20	109	7	al	al	PROPN
gujaf-20	109	8	(	(	PUNCT
gujaf-20	109	9	2005	2005	NUM
gujaf-20	109	10	)	)	PUNCT
gujaf-20	109	11	model	model	NOUN
gujaf-20	109	12	which	which	PRON
gujaf-20	109	13	estimates	estimate	VERB
gujaf-20	109	14	earnings	earning	NOUN
gujaf-20	109	15	quality	quality	NOUN
gujaf-20	109	16	as	as	ADP
gujaf-20	109	17	prediction	prediction	NOUN
gujaf-20	109	18	error	error	NOUN
gujaf-20	109	19	or	or	CCONJ
gujaf-20	109	20	residuals	residual	NOUN
gujaf-20	109	21	from	from	ADP
gujaf-20	109	22	ols	ol	NOUN
gujaf-20	109	23	regression	regression	NOUN
gujaf-20	109	24	as	as	SCONJ
gujaf-20	109	25	follows	follow	VERB
gujaf-20	109	26	.	.	PUNCT
gujaf-20	110	1	daait	daait	NOUN
gujaf-20	110	2	=	=	PROPN
gujaf-20	110	3	β0	β0	PROPN
gujaf-20	111	1	+	+	CCONJ
gujaf-20	111	2	β1cfoit	β1cfoit	NOUN
gujaf-20	112	1	−1	−1	NOUN
gujaf-20	113	1	+	+	CCONJ
gujaf-20	113	2	β2cfoit	β2cfoit	PRON
gujaf-20	113	3	+	+	CCONJ
gujaf-20	113	4	β3cfoit	β3cfoit	X
gujaf-20	113	5	+1	+1	X
gujaf-20	114	1	+	+	CCONJ
gujaf-20	115	1	β4δrevit	β4δrevit	PROPN
gujaf-20	116	1	+	+	CCONJ
gujaf-20	116	2	β5ppeit	β5ppeit	PROPN
gujaf-20	116	3	+	+	CCONJ
gujaf-20	116	4	ε	ε	PROPN
gujaf-20	116	5	where	where	SCONJ
gujaf-20	116	6	:	:	PUNCT
gujaf-20	116	7	daait=	daait=	NUM
gujaf-20	116	8	discretionary	discretionary	ADJ
gujaf-20	116	9	accounting	accounting	NOUN
gujaf-20	116	10	accruals	accrual	NOUN
gujaf-20	116	11	,	,	PUNCT
gujaf-20	116	12	β0	β0	NOUN
gujaf-20	116	13	-	-	PUNCT
gujaf-20	116	14	β5=	β5=	NOUN
gujaf-20	116	15	constant	constant	ADJ
gujaf-20	116	16	,	,	PUNCT
gujaf-20	116	17	β1	β1	PROPN
gujaf-20	116	18	-	-	PUNCT
gujaf-20	116	19	β5=	β5=	PROPN
gujaf-20	116	20	coefficients	coefficient	NOUN
gujaf-20	116	21	cfoit	cfoit	PROPN
gujaf-20	116	22	−1=	−1=	VERB
gujaf-20	116	23	previous	previous	ADJ
gujaf-20	116	24	cash	cash	NOUN
gujaf-20	116	25	flow	flow	NOUN
gujaf-20	116	26	from	from	ADP
gujaf-20	116	27	operating	operate	VERB
gujaf-20	116	28	activities	activity	NOUN
gujaf-20	116	29	,	,	PUNCT
gujaf-20	116	30	gujaf	gujaf	NOUN
gujaf-20	116	31	:	:	PUNCT
gujaf-20	116	32	gusau	gusau	PROPN
gujaf-20	116	33	journal	journal	NOUN
gujaf-20	116	34	of	of	ADP
gujaf-20	116	35	accounting	accounting	NOUN
gujaf-20	116	36	and	and	CCONJ
gujaf-20	116	37	finance	finance	NOUN
gujaf-20	116	38	,	,	PUNCT
gujaf-20	116	39	vol	vol	NOUN
gujaf-20	116	40	.	.	PUNCT
gujaf-20	117	1	i	i	PRON
gujaf-20	117	2	,	,	PUNCT
gujaf-20	117	3	issue	issue	NOUN
gujaf-20	117	4	1	1	NUM
gujaf-20	117	5	,	,	PUNCT
gujaf-20	117	6	april	april	PROPN
gujaf-20	117	7	,	,	PUNCT
gujaf-20	117	8	2020	2020	NUM
gujaf-20	117	9	issn	issn	VERB
gujaf-20	117	10	2756	2756	NUM
gujaf-20	117	11	-	-	PUNCT
gujaf-20	117	12	665x	665x	NOUN
gujaf-20	117	13	8	8	NUM
gujaf-20	117	14	cfoit=	cfoit=	NUM
gujaf-20	117	15	present	present	ADJ
gujaf-20	117	16	cash	cash	NOUN
gujaf-20	117	17	flow	flow	NOUN
gujaf-20	117	18	from	from	ADP
gujaf-20	117	19	operating	operate	VERB
gujaf-20	117	20	activities	activity	NOUN
gujaf-20	117	21	,	,	PUNCT
gujaf-20	117	22	cfoit	cfoit	PROPN
gujaf-20	117	23	+1=	+1=	VERB
gujaf-20	117	24	future	future	ADJ
gujaf-20	117	25	cash	cash	NOUN
gujaf-20	117	26	from	from	ADP
gujaf-20	117	27	operating	operate	VERB
gujaf-20	117	28	activities	activity	NOUN
gujaf-20	117	29	,	,	PUNCT
gujaf-20	117	30	δrevit	δrevit	NOUN
gujaf-20	117	31	=	=	SYM
gujaf-20	117	32	change	change	NOUN
gujaf-20	117	33	in	in	ADP
gujaf-20	117	34	revenue	revenue	NOUN
gujaf-20	117	35	at	at	ADP
gujaf-20	117	36	time	time	NOUN
gujaf-20	117	37	t	t	PROPN
gujaf-20	117	38	,	,	PUNCT
gujaf-20	117	39	ppeit	ppeit	NOUN
gujaf-20	117	40	=	=	NOUN
gujaf-20	117	41	plant	plant	NOUN
gujaf-20	117	42	property	property	NOUN
gujaf-20	117	43	and	and	CCONJ
gujaf-20	117	44	equipment	equipment	NOUN
gujaf-20	117	45	and	and	CCONJ
gujaf-20	117	46	ε	ε	PROPN
gujaf-20	117	47	.	.	PUNCT
gujaf-20	118	1	=	=	NOUN
gujaf-20	118	2	error	error	NOUN
gujaf-20	118	3	term	term	NOUN
gujaf-20	118	4	/	/	SYM
gujaf-20	118	5	residuals	residual	NOUN
gujaf-20	118	6	.	.	PUNCT
gujaf-20	119	1	the	the	DET
gujaf-20	119	2	regression	regression	NOUN
gujaf-20	119	3	model	model	NOUN
gujaf-20	119	4	for	for	ADP
gujaf-20	119	5	testing	test	VERB
gujaf-20	119	6	the	the	DET
gujaf-20	119	7	relationship	relationship	NOUN
gujaf-20	119	8	between	between	ADP
gujaf-20	119	9	the	the	DET
gujaf-20	119	10	explanatory	explanatory	ADJ
gujaf-20	119	11	variables	variable	NOUN
gujaf-20	119	12	and	and	CCONJ
gujaf-20	119	13	earnings	earning	NOUN
gujaf-20	119	14	quality	quality	NOUN
gujaf-20	119	15	is	be	AUX
gujaf-20	119	16	presented	present	VERB
gujaf-20	119	17	as	as	SCONJ
gujaf-20	119	18	follows	follow	VERB
gujaf-20	119	19	:	:	PUNCT
gujaf-20	119	20	eqit=	eqit=	PROPN
gujaf-20	119	21	β0	β0	PROPN
gujaf-20	119	22	+	+	CCONJ
gujaf-20	119	23	β1indit+β2acit+β3instit+ε	β1indit+β2acit+β3instit+ε	SYM
gujaf-20	120	1	eq	eq	NOUN
gujaf-20	120	2	=	=	ADJ
gujaf-20	120	3	earnings	earning	NOUN
gujaf-20	120	4	quality	quality	NOUN
gujaf-20	120	5	measured	measure	VERB
gujaf-20	120	6	as	as	ADP
gujaf-20	120	7	residuals	residual	NOUN
gujaf-20	120	8	from	from	ADP
gujaf-20	120	9	the	the	DET
gujaf-20	120	10	regression	regression	NOUN
gujaf-20	120	11	of	of	ADP
gujaf-20	120	12	francis	francis	PROPN
gujaf-20	120	13	et	et	PROPN
gujaf-20	120	14	al	al	PROPN
gujaf-20	120	15	(	(	PUNCT
gujaf-20	120	16	2005	2005	NUM
gujaf-20	120	17	)	)	PUNCT
gujaf-20	120	18	model	model	NOUN
gujaf-20	120	19	ind	ind	NOUN
gujaf-20	120	20	=	=	SYM
gujaf-20	120	21	independent	independent	ADJ
gujaf-20	120	22	directors	director	NOUN
gujaf-20	120	23	measured	measure	VERB
gujaf-20	120	24	as	as	ADP
gujaf-20	120	25	%	%	NOUN
gujaf-20	120	26	of	of	ADP
gujaf-20	120	27	independent	independent	ADJ
gujaf-20	120	28	directors	director	NOUN
gujaf-20	120	29	on	on	ADP
gujaf-20	120	30	the	the	DET
gujaf-20	120	31	board	board	NOUN
gujaf-20	120	32	ac=	ac=	PROPN
gujaf-20	120	33	audit	audit	PROPN
gujaf-20	120	34	committee	committee	NOUN
gujaf-20	120	35	independence	independence	NOUN
gujaf-20	120	36	measured	measure	VERB
gujaf-20	120	37	as	as	ADP
gujaf-20	120	38	%	%	NOUN
gujaf-20	120	39	of	of	ADP
gujaf-20	120	40	non	non	ADJ
gujaf-20	120	41	-	-	ADJ
gujaf-20	120	42	executive	executive	ADJ
gujaf-20	120	43	directors	director	NOUN
gujaf-20	120	44	on	on	ADP
gujaf-20	120	45	the	the	DET
gujaf-20	120	46	audit	audit	NOUN
gujaf-20	120	47	committee	committee	PROPN
gujaf-20	120	48	inst=	inst=	NOUN
gujaf-20	121	1	institutional	institutional	ADJ
gujaf-20	121	2	shareholders	shareholder	NOUN
gujaf-20	121	3	measured	measure	VERB
gujaf-20	121	4	as	as	ADP
gujaf-20	121	5	proportion	proportion	NOUN
gujaf-20	121	6	of	of	ADP
gujaf-20	121	7	shares	share	NOUN
gujaf-20	121	8	held	hold	VERB
gujaf-20	121	9	by	by	ADP
gujaf-20	121	10	institutions	institution	NOUN
gujaf-20	121	11	β0=	β0=	ADJ
gujaf-20	121	12	constant	constant	ADJ
gujaf-20	121	13	β1	β1	PROPN
gujaf-20	121	14	–	–	PUNCT
gujaf-20	121	15	β3=	β3=	NOUN
gujaf-20	121	16	coefficients	coefficient	VERB
gujaf-20	121	17	ε=	ε=	ADJ
gujaf-20	121	18	error	error	NOUN
gujaf-20	121	19	term	term	NOUN
gujaf-20	121	20	.	.	PUNCT
gujaf-20	122	1	4	4	X
gujaf-20	122	2	.	.	X
gujaf-20	122	3	analysis	analysis	NOUN
gujaf-20	122	4	and	and	CCONJ
gujaf-20	122	5	discussion	discussion	NOUN
gujaf-20	122	6	of	of	ADP
gujaf-20	122	7	result	result	NOUN
gujaf-20	122	8	the	the	DET
gujaf-20	122	9	results	result	NOUN
gujaf-20	122	10	and	and	CCONJ
gujaf-20	122	11	the	the	DET
gujaf-20	122	12	interpretations	interpretation	NOUN
gujaf-20	122	13	are	be	AUX
gujaf-20	122	14	presented	present	VERB
gujaf-20	122	15	under	under	ADP
gujaf-20	122	16	descriptive	descriptive	ADJ
gujaf-20	122	17	statistics	statistic	NOUN
gujaf-20	122	18	,	,	PUNCT
gujaf-20	122	19	correlation	correlation	NOUN
gujaf-20	122	20	matrix	matrix	NOUN
gujaf-20	122	21	,	,	PUNCT
gujaf-20	122	22	and	and	CCONJ
gujaf-20	122	23	regression	regression	NOUN
gujaf-20	122	24	result	result	NOUN
gujaf-20	122	25	.	.	PUNCT
gujaf-20	123	1	table	table	NOUN
gujaf-20	123	2	1	1	NUM
gujaf-20	123	3	:	:	PUNCT
gujaf-20	123	4	descriptive	descriptive	ADJ
gujaf-20	123	5	statistics	statistic	NOUN
gujaf-20	123	6	variables	variables	PROPN
gujaf-20	123	7	min	min	PROPN
gujaf-20	123	8	max	max	PROPN
gujaf-20	123	9	mean	mean	PROPN
gujaf-20	123	10	standard	standard	PROPN
gujaf-20	123	11	dev	dev	PROPN
gujaf-20	123	12	.	.	PUNCT
gujaf-20	124	1	eq	eq	ADP
gujaf-20	124	2	0.005	0.005	NUM
gujaf-20	124	3	0.50976	0.50976	NUM
gujaf-20	124	4	0.083431	0.083431	NUM
gujaf-20	124	5	0.1018829	0.1018829	NUM
gujaf-20	124	6	ind	ind	NOUN
gujaf-20	124	7	0.111111	0.111111	NUM
gujaf-20	124	8	0.3	0.3	NUM
gujaf-20	124	9	0.2108559	0.2108559	NUM
gujaf-20	124	10	0.0639977	0.0639977	NUM
gujaf-20	124	11	ac	ac	PROPN
gujaf-20	124	12	0.333333	0.333333	NUM
gujaf-20	124	13	0.666667	0.666667	NUM
gujaf-20	124	14	0.445555	0.445555	NUM
gujaf-20	124	15	0.0979964	0.0979964	NUM
gujaf-20	124	16	inst	inst	NOUN
gujaf-20	124	17	0.4228	0.4228	NUM
gujaf-20	124	18	0.8795	0.8795	NUM
gujaf-20	124	19	0.6264027	0.6264027	NUM
gujaf-20	124	20	0.1360577	0.1360577	NUM
gujaf-20	124	21	source	source	NOUN
gujaf-20	124	22	:	:	PUNCT
gujaf-20	124	23	stata	stata	PROPN
gujaf-20	124	24	output	output	NOUN
gujaf-20	124	25	,	,	PUNCT
gujaf-20	124	26	2020	2020	NUM
gujaf-20	124	27	the	the	DET
gujaf-20	124	28	mean	mean	ADJ
gujaf-20	124	29	value	value	NOUN
gujaf-20	124	30	of	of	ADP
gujaf-20	124	31	earnings	earning	NOUN
gujaf-20	124	32	quality	quality	NOUN
gujaf-20	124	33	of	of	ADP
gujaf-20	124	34	the	the	DET
gujaf-20	124	35	sampled	sample	VERB
gujaf-20	124	36	firms	firm	NOUN
gujaf-20	124	37	as	as	SCONJ
gujaf-20	124	38	shown	show	VERB
gujaf-20	124	39	above	above	ADV
gujaf-20	124	40	is	be	AUX
gujaf-20	124	41	0.083431	0.083431	NUM
gujaf-20	124	42	,	,	PUNCT
gujaf-20	124	43	while	while	SCONJ
gujaf-20	124	44	the	the	DET
gujaf-20	124	45	explanatory	explanatory	ADJ
gujaf-20	124	46	variables	variable	NOUN
gujaf-20	124	47	ind	ind	PROPN
gujaf-20	124	48	,	,	PUNCT
gujaf-20	124	49	ac	ac	PROPN
gujaf-20	124	50	,	,	PUNCT
gujaf-20	124	51	inst	inst	NOUN
gujaf-20	124	52	have	have	VERB
gujaf-20	124	53	the	the	DET
gujaf-20	124	54	average	average	ADJ
gujaf-20	124	55	values	value	NOUN
gujaf-20	124	56	of	of	ADP
gujaf-20	124	57	0.2108559	0.2108559	NUM
gujaf-20	124	58	,	,	PUNCT
gujaf-20	124	59	0.445555	0.445555	NUM
gujaf-20	124	60	,	,	PUNCT
gujaf-20	124	61	and	and	CCONJ
gujaf-20	124	62	0.6264027	0.6264027	NUM
gujaf-20	124	63	respectively	respectively	ADV
gujaf-20	124	64	.	.	PUNCT
gujaf-20	125	1	the	the	DET
gujaf-20	125	2	63	63	NUM
gujaf-20	125	3	%	%	NOUN
gujaf-20	125	4	average	average	ADJ
gujaf-20	125	5	value	value	NOUN
gujaf-20	125	6	for	for	ADP
gujaf-20	125	7	institutional	institutional	ADJ
gujaf-20	125	8	shareholding	shareholding	NOUN
gujaf-20	125	9	indicates	indicate	VERB
gujaf-20	125	10	that	that	SCONJ
gujaf-20	125	11	over	over	ADP
gujaf-20	125	12	half	half	NOUN
gujaf-20	125	13	of	of	ADP
gujaf-20	125	14	the	the	DET
gujaf-20	125	15	shareholdings	shareholding	NOUN
gujaf-20	125	16	of	of	ADP
gujaf-20	125	17	conglomerate	conglomerate	NOUN
gujaf-20	125	18	firms	firm	NOUN
gujaf-20	125	19	in	in	ADP
gujaf-20	125	20	nigeria	nigeria	PROPN
gujaf-20	125	21	are	be	AUX
gujaf-20	125	22	held	hold	VERB
gujaf-20	125	23	by	by	ADP
gujaf-20	125	24	institutional	institutional	ADJ
gujaf-20	125	25	investors	investor	NOUN
gujaf-20	125	26	,	,	PUNCT
gujaf-20	125	27	while	while	SCONJ
gujaf-20	125	28	the	the	DET
gujaf-20	125	29	remaining	remain	VERB
gujaf-20	125	30	37	37	NUM
gujaf-20	125	31	%	%	NOUN
gujaf-20	125	32	is	be	AUX
gujaf-20	125	33	held	hold	VERB
gujaf-20	125	34	by	by	ADP
gujaf-20	125	35	other	other	ADJ
gujaf-20	125	36	class	class	NOUN
gujaf-20	125	37	of	of	ADP
gujaf-20	125	38	investors	investor	NOUN
gujaf-20	125	39	.	.	PUNCT
gujaf-20	126	1	since	since	SCONJ
gujaf-20	126	2	the	the	DET
gujaf-20	126	3	mean	mean	ADJ
gujaf-20	126	4	value	value	NOUN
gujaf-20	126	5	of	of	ADP
gujaf-20	126	6	the	the	DET
gujaf-20	126	7	gujaf	gujaf	NOUN
gujaf-20	126	8	:	:	PUNCT
gujaf-20	126	9	gusau	gusau	PROPN
gujaf-20	126	10	journal	journal	NOUN
gujaf-20	126	11	of	of	ADP
gujaf-20	126	12	accounting	accounting	NOUN
gujaf-20	126	13	and	and	CCONJ
gujaf-20	126	14	finance	finance	NOUN
gujaf-20	126	15	,	,	PUNCT
gujaf-20	126	16	vol	vol	NOUN
gujaf-20	126	17	.	.	PUNCT
gujaf-20	127	1	i	i	PRON
gujaf-20	127	2	,	,	PUNCT
gujaf-20	127	3	issue	issue	NOUN
gujaf-20	127	4	1	1	NUM
gujaf-20	127	5	,	,	PUNCT
gujaf-20	127	6	april	april	PROPN
gujaf-20	127	7	,	,	PUNCT
gujaf-20	127	8	2020	2020	NUM
gujaf-20	127	9	issn	issn	VERB
gujaf-20	127	10	2756	2756	NUM
gujaf-20	127	11	-	-	PUNCT
gujaf-20	127	12	665x	665x	NOUN
gujaf-20	127	13	9	9	NUM
gujaf-20	127	14	endogenous	endogenous	ADJ
gujaf-20	127	15	is	be	AUX
gujaf-20	127	16	relatively	relatively	ADV
gujaf-20	127	17	high	high	ADJ
gujaf-20	127	18	,	,	PUNCT
gujaf-20	127	19	it	it	PRON
gujaf-20	127	20	therefore	therefore	ADV
gujaf-20	127	21	means	mean	VERB
gujaf-20	127	22	low	low	ADJ
gujaf-20	127	23	earnings	earning	NOUN
gujaf-20	127	24	quality	quality	NOUN
gujaf-20	127	25	.	.	PUNCT
gujaf-20	128	1	but	but	CCONJ
gujaf-20	128	2	this	this	PRON
gujaf-20	128	3	could	could	AUX
gujaf-20	128	4	be	be	AUX
gujaf-20	128	5	a	a	DET
gujaf-20	128	6	result	result	NOUN
gujaf-20	128	7	of	of	ADP
gujaf-20	128	8	the	the	DET
gujaf-20	128	9	disclosure	disclosure	NOUN
gujaf-20	128	10	useful	useful	ADJ
gujaf-20	128	11	information	information	NOUN
gujaf-20	128	12	.	.	PUNCT
gujaf-20	129	1	it	it	PRON
gujaf-20	129	2	is	be	AUX
gujaf-20	129	3	however	however	ADV
gujaf-20	129	4	observed	observe	VERB
gujaf-20	129	5	that	that	SCONJ
gujaf-20	129	6	,	,	PUNCT
gujaf-20	129	7	amongst	amongst	ADP
gujaf-20	129	8	the	the	DET
gujaf-20	129	9	explanatory	explanatory	ADJ
gujaf-20	129	10	variables	variable	NOUN
gujaf-20	129	11	,	,	PUNCT
gujaf-20	129	12	institutional	institutional	ADJ
gujaf-20	129	13	ownership	ownership	NOUN
gujaf-20	129	14	indicated	indicate	VERB
gujaf-20	129	15	a	a	DET
gujaf-20	129	16	high	high	ADJ
gujaf-20	129	17	standard	standard	ADJ
gujaf-20	129	18	deviation	deviation	NOUN
gujaf-20	129	19	meaning	mean	VERB
gujaf-20	129	20	that	that	SCONJ
gujaf-20	129	21	it	it	PRON
gujaf-20	129	22	contributes	contribute	VERB
gujaf-20	129	23	less	less	ADJ
gujaf-20	129	24	to	to	ADP
gujaf-20	129	25	earnings	earning	NOUN
gujaf-20	129	26	quality	quality	NOUN
gujaf-20	129	27	.	.	PUNCT
gujaf-20	130	1	table	table	NOUN
gujaf-20	130	2	2	2	NUM
gujaf-20	130	3	:	:	PUNCT
gujaf-20	130	4	correlation	correlation	NOUN
gujaf-20	130	5	matrix	matrix	NOUN
gujaf-20	130	6	table	table	NOUN
gujaf-20	130	7	variables	variable	NOUN
gujaf-20	130	8	eq	eq	ADP
gujaf-20	130	9	ind	ind	PROPN
gujaf-20	130	10	ac	ac	PROPN
gujaf-20	130	11	inst	inst	PROPN
gujaf-20	130	12	eq	eq	ADP
gujaf-20	130	13	1.0000	1.0000	NUM
gujaf-20	130	14	ind	ind	NOUN
gujaf-20	130	15	0.1955	0.1955	NUM
gujaf-20	130	16	1.0000	1.0000	NUM
gujaf-20	130	17	ac	ac	PROPN
gujaf-20	130	18	-0.3846	-0.3846	NOUN
gujaf-20	130	19	0.2560	0.2560	NUM
gujaf-20	130	20	1.0000	1.0000	NUM
gujaf-20	130	21	inst	inst	NOUN
gujaf-20	130	22	0.1764	0.1764	NUM
gujaf-20	130	23	0.2260	0.2260	NUM
gujaf-20	130	24	0.2259	0.2259	NUM
gujaf-20	130	25	1.0000	1.0000	NUM
gujaf-20	130	26	source	source	NOUN
gujaf-20	130	27	:	:	PUNCT
gujaf-20	130	28	stata	stata	NOUN
gujaf-20	130	29	output	output	NOUN
gujaf-20	130	30	,	,	PUNCT
gujaf-20	130	31	2020	2020	NUM
gujaf-20	130	32	the	the	DET
gujaf-20	130	33	table	table	NOUN
gujaf-20	130	34	above	above	ADP
gujaf-20	130	35	presents	present	VERB
gujaf-20	130	36	the	the	DET
gujaf-20	130	37	correlation	correlation	NOUN
gujaf-20	130	38	matrix	matrix	NOUN
gujaf-20	130	39	of	of	ADP
gujaf-20	130	40	the	the	DET
gujaf-20	130	41	dependent	dependent	ADJ
gujaf-20	130	42	and	and	CCONJ
gujaf-20	130	43	independent	independent	ADJ
gujaf-20	130	44	variables	variable	NOUN
gujaf-20	130	45	as	as	ADV
gujaf-20	130	46	well	well	ADV
gujaf-20	130	47	the	the	DET
gujaf-20	130	48	relationship	relationship	NOUN
gujaf-20	130	49	among	among	ADP
gujaf-20	130	50	the	the	DET
gujaf-20	130	51	explanatory	explanatory	ADJ
gujaf-20	130	52	variables	variable	NOUN
gujaf-20	130	53	themselves	themselves	PRON
gujaf-20	130	54	.	.	PUNCT
gujaf-20	131	1	the	the	DET
gujaf-20	131	2	values	value	NOUN
gujaf-20	131	3	were	be	AUX
gujaf-20	131	4	gotten	get	VERB
gujaf-20	131	5	from	from	ADP
gujaf-20	131	6	the	the	DET
gujaf-20	131	7	pearson	pearson	NOUN
gujaf-20	131	8	correlation	correlation	NOUN
gujaf-20	131	9	of	of	ADP
gujaf-20	131	10	two	two	NUM
gujaf-20	131	11	-	-	PUNCT
gujaf-20	131	12	tailed	tail	VERB
gujaf-20	131	13	significance	significance	NOUN
gujaf-20	131	14	.	.	PUNCT
gujaf-20	132	1	from	from	ADP
gujaf-20	132	2	table	table	NOUN
gujaf-20	132	3	2	2	NUM
gujaf-20	132	4	above	above	ADV
gujaf-20	132	5	,	,	PUNCT
gujaf-20	132	6	ac	ac	PROPN
gujaf-20	132	7	is	be	AUX
gujaf-20	132	8	negatively	negatively	ADV
gujaf-20	132	9	and	and	CCONJ
gujaf-20	132	10	significantly	significantly	ADV
gujaf-20	132	11	correlated	correlate	VERB
gujaf-20	132	12	to	to	ADP
gujaf-20	132	13	earnings	earning	NOUN
gujaf-20	132	14	quality	quality	NOUN
gujaf-20	132	15	of	of	ADP
gujaf-20	132	16	listed	list	VERB
gujaf-20	132	17	conglomerate	conglomerate	NOUN
gujaf-20	132	18	firms	firm	NOUN
gujaf-20	132	19	in	in	ADP
gujaf-20	132	20	nigeria	nigeria	PROPN
gujaf-20	132	21	.	.	PUNCT
gujaf-20	133	1	however	however	ADV
gujaf-20	133	2	,	,	PUNCT
gujaf-20	133	3	ind	ind	NOUN
gujaf-20	133	4	and	and	CCONJ
gujaf-20	133	5	inst	inst	NOUN
gujaf-20	133	6	are	be	AUX
gujaf-20	133	7	positive	positive	ADJ
gujaf-20	133	8	but	but	CCONJ
gujaf-20	133	9	insignificantly	insignificantly	ADV
gujaf-20	133	10	correlated	correlate	VERB
gujaf-20	133	11	to	to	ADP
gujaf-20	133	12	earnings	earning	NOUN
gujaf-20	133	13	quality	quality	NOUN
gujaf-20	133	14	of	of	ADP
gujaf-20	133	15	listed	list	VERB
gujaf-20	133	16	conglomerate	conglomerate	NOUN
gujaf-20	133	17	firms	firm	NOUN
gujaf-20	133	18	in	in	ADP
gujaf-20	133	19	nigeria	nigeria	PROPN
gujaf-20	133	20	.	.	PUNCT
gujaf-20	134	1	it	it	PRON
gujaf-20	134	2	can	can	AUX
gujaf-20	134	3	also	also	ADV
gujaf-20	134	4	be	be	AUX
gujaf-20	134	5	seen	see	VERB
gujaf-20	134	6	that	that	SCONJ
gujaf-20	134	7	all	all	DET
gujaf-20	134	8	the	the	DET
gujaf-20	134	9	independent	independent	ADJ
gujaf-20	134	10	variables	variable	NOUN
gujaf-20	134	11	are	be	AUX
gujaf-20	134	12	positively	positively	ADV
gujaf-20	134	13	correlated	correlate	VERB
gujaf-20	134	14	and	and	CCONJ
gujaf-20	134	15	there	there	PRON
gujaf-20	134	16	is	be	VERB
gujaf-20	134	17	a	a	DET
gujaf-20	134	18	very	very	ADV
gujaf-20	134	19	weak	weak	ADJ
gujaf-20	134	20	relationship	relationship	NOUN
gujaf-20	134	21	amongst	amongst	ADP
gujaf-20	134	22	the	the	DET
gujaf-20	134	23	independent	independent	ADJ
gujaf-20	134	24	variables	variable	NOUN
gujaf-20	134	25	themselves	themselves	PRON
gujaf-20	134	26	,	,	PUNCT
gujaf-20	134	27	indicating	indicate	VERB
gujaf-20	134	28	that	that	SCONJ
gujaf-20	134	29	colinearity	colinearity	NOUN
gujaf-20	134	30	is	be	AUX
gujaf-20	134	31	n’t	not	PART
gujaf-20	134	32	a	a	DET
gujaf-20	134	33	problem	problem	NOUN
gujaf-20	134	34	.	.	PUNCT
gujaf-20	135	1	however	however	ADV
gujaf-20	135	2	,	,	PUNCT
gujaf-20	135	3	this	this	PRON
gujaf-20	135	4	may	may	AUX
gujaf-20	135	5	not	not	PART
gujaf-20	135	6	be	be	AUX
gujaf-20	135	7	a	a	DET
gujaf-20	135	8	result	result	NOUN
gujaf-20	135	9	enough	enough	ADV
gujaf-20	135	10	to	to	PART
gujaf-20	135	11	conclude	conclude	VERB
gujaf-20	135	12	that	that	PRON
gujaf-20	135	13	multicolinearity	multicolinearity	NOUN
gujaf-20	135	14	exists	exist	VERB
gujaf-20	135	15	until	until	SCONJ
gujaf-20	135	16	the	the	DET
gujaf-20	135	17	variance	variance	NOUN
gujaf-20	135	18	inflation	inflation	NOUN
gujaf-20	135	19	factor	factor	NOUN
gujaf-20	135	20	and	and	CCONJ
gujaf-20	135	21	tolerance	tolerance	NOUN
gujaf-20	135	22	values	value	NOUN
gujaf-20	135	23	exceed	exceed	VERB
gujaf-20	135	24	their	their	PRON
gujaf-20	135	25	expected	expect	VERB
gujaf-20	135	26	limits	limit	NOUN
gujaf-20	135	27	.	.	PUNCT
gujaf-20	136	1	therefore	therefore	ADV
gujaf-20	136	2	,	,	PUNCT
gujaf-20	136	3	the	the	DET
gujaf-20	136	4	tolerance	tolerance	NOUN
gujaf-20	136	5	value	value	NOUN
gujaf-20	136	6	and	and	CCONJ
gujaf-20	136	7	the	the	DET
gujaf-20	136	8	variance	variance	NOUN
gujaf-20	136	9	inflation	inflation	NOUN
gujaf-20	136	10	factor	factor	NOUN
gujaf-20	136	11	(	(	PUNCT
gujaf-20	136	12	vif	vif	NOUN
gujaf-20	136	13	)	)	PUNCT
gujaf-20	136	14	are	be	AUX
gujaf-20	136	15	two	two	NUM
gujaf-20	136	16	advanced	advanced	ADJ
gujaf-20	136	17	measures	measure	NOUN
gujaf-20	136	18	of	of	ADP
gujaf-20	136	19	determining	determine	VERB
gujaf-20	136	20	the	the	DET
gujaf-20	136	21	existence	existence	NOUN
gujaf-20	136	22	of	of	ADP
gujaf-20	136	23	multicollinearity	multicollinearity	NOUN
gujaf-20	136	24	between	between	ADP
gujaf-20	136	25	the	the	DET
gujaf-20	136	26	independent	independent	ADJ
gujaf-20	136	27	variables	variable	NOUN
gujaf-20	136	28	of	of	ADP
gujaf-20	136	29	the	the	DET
gujaf-20	136	30	study	study	NOUN
gujaf-20	136	31	.	.	PUNCT
gujaf-20	137	1	the	the	DET
gujaf-20	137	2	vif	vif	NOUN
gujaf-20	137	3	and	and	CCONJ
gujaf-20	137	4	tolerance	tolerance	NOUN
gujaf-20	137	5	as	as	SCONJ
gujaf-20	137	6	computed	compute	VERB
gujaf-20	137	7	using	use	VERB
gujaf-20	137	8	stata	stata	NOUN
gujaf-20	137	9	are	be	AUX
gujaf-20	137	10	found	find	VERB
gujaf-20	137	11	to	to	PART
gujaf-20	137	12	be	be	AUX
gujaf-20	137	13	consistently	consistently	ADV
gujaf-20	137	14	lower	low	ADJ
gujaf-20	137	15	than	than	ADP
gujaf-20	137	16	the	the	DET
gujaf-20	137	17	standard	standard	ADJ
gujaf-20	137	18	level	level	NOUN
gujaf-20	137	19	of	of	ADP
gujaf-20	137	20	ten	ten	NUM
gujaf-20	137	21	and	and	CCONJ
gujaf-20	137	22	one	one	NUM
gujaf-20	137	23	respectively	respectively	ADV
gujaf-20	137	24	,	,	PUNCT
gujaf-20	137	25	indicating	indicate	VERB
gujaf-20	137	26	that	that	SCONJ
gujaf-20	137	27	multicolinearity	multicolinearity	NOUN
gujaf-20	137	28	is	be	AUX
gujaf-20	137	29	n’t	not	PART
gujaf-20	137	30	a	a	DET
gujaf-20	137	31	problem	problem	NOUN
gujaf-20	137	32	.	.	PUNCT
gujaf-20	138	1	regression	regression	NOUN
gujaf-20	138	2	result	result	VERB
gujaf-20	138	3	table3	table3	PROPN
gujaf-20	138	4	:	:	PUNCT
gujaf-20	138	5	summary	summary	NOUN
gujaf-20	138	6	of	of	ADP
gujaf-20	138	7	regression	regression	NOUN
gujaf-20	138	8	result	result	NOUN
gujaf-20	138	9	variables	variable	NOUN
gujaf-20	138	10	coefficient	coefficient	VERB
gujaf-20	138	11	t	t	NOUN
gujaf-20	138	12	-	-	PUNCT
gujaf-20	138	13	values	value	NOUN
gujaf-20	138	14	p	p	NOUN
gujaf-20	138	15	-	-	PUNCT
gujaf-20	138	16	values	value	NOUN
gujaf-20	138	17	tolerance	tolerance	NOUN
gujaf-20	138	18	vif	vif	NOUN
gujaf-20	138	19	constant	constant	VERB
gujaf-20	138	20	0.1187929	0.1187929	NUM
gujaf-20	138	21	1.69	1.69	NUM
gujaf-20	138	22	0.097	0.097	NUM
gujaf-20	138	23	ind	ind	NOUN
gujaf-20	138	24	0.4352237	0.4352237	NUM
gujaf-20	138	25	2.31	2.31	NUM
gujaf-20	138	26	0.025	0.025	NUM
gujaf-20	138	27	0.904673	0.904673	NUM
gujaf-20	138	28	1.11	1.11	NUM
gujaf-20	138	29	ac	ac	PROPN
gujaf-20	138	30	-0.5264097	-0.5264097	PROPN
gujaf-20	138	31	-4.27	-4.27	NOUN
gujaf-20	139	1	0.000	0.000	NUM
gujaf-20	139	2	0.904709	0.904709	NUM
gujaf-20	139	3	1.11	1.11	NUM
gujaf-20	139	4	gujaf	gujaf	NOUN
gujaf-20	139	5	:	:	PUNCT
gujaf-20	139	6	gusau	gusau	PROPN
gujaf-20	139	7	journal	journal	NOUN
gujaf-20	139	8	of	of	ADP
gujaf-20	139	9	accounting	accounting	NOUN
gujaf-20	139	10	and	and	CCONJ
gujaf-20	139	11	finance	finance	NOUN
gujaf-20	139	12	,	,	PUNCT
gujaf-20	139	13	vol	vol	NOUN
gujaf-20	139	14	.	.	PUNCT
gujaf-20	140	1	i	i	PRON
gujaf-20	140	2	,	,	PUNCT
gujaf-20	140	3	issue	issue	NOUN
gujaf-20	140	4	1	1	NUM
gujaf-20	140	5	,	,	PUNCT
gujaf-20	140	6	april	april	PROPN
gujaf-20	140	7	,	,	PUNCT
gujaf-20	140	8	2020	2020	NUM
gujaf-20	140	9	issn	issn	VERB
gujaf-20	140	10	2756	2756	NUM
gujaf-20	140	11	-	-	PUNCT
gujaf-20	140	12	665x	665x	NOUN
gujaf-20	140	13	10	10	NUM
gujaf-20	140	14	inst	inst	NOUN
gujaf-20	140	15	0.1714764	0.1714764	NUM
gujaf-20	140	16	1.95	1.95	NUM
gujaf-20	140	17	0.057	0.057	NUM
gujaf-20	140	18	0.918713	0.918713	NUM
gujaf-20	140	19	1.09	1.09	NUM
gujaf-20	140	20	r2	r2	NOUN
gujaf-20	140	21	0.2886	0.2886	NUM
gujaf-20	140	22	adj	adj	PROPN
gujaf-20	140	23	.	.	PROPN
gujaf-20	140	24	r2	r2	PROPN
gujaf-20	140	25	0.2505	0.2505	NUM
gujaf-20	140	26	f	f	X
gujaf-20	140	27	-	-	PUNCT
gujaf-20	140	28	stat	stat	NOUN
gujaf-20	140	29	.	.	PUNCT
gujaf-20	141	1	7.57	7.57	NUM
gujaf-20	141	2	f	f	X
gujaf-20	141	3	-	-	PUNCT
gujaf-20	141	4	sig	sig	NOUN
gujaf-20	141	5	.	.	PUNCT
gujaf-20	142	1	0.0002	0.0002	NUM
gujaf-20	142	2	source	source	NOUN
gujaf-20	142	3	:	:	PUNCT
gujaf-20	142	4	stata	stata	PROPN
gujaf-20	142	5	output	output	NOUN
gujaf-20	142	6	,	,	PUNCT
gujaf-20	142	7	2020	2020	NUM
gujaf-20	142	8	the	the	DET
gujaf-20	142	9	cumulative	cumulative	ADJ
gujaf-20	142	10	r2	r2	NOUN
gujaf-20	142	11	(	(	PUNCT
gujaf-20	142	12	0.2886	0.2886	NUM
gujaf-20	142	13	)	)	PUNCT
gujaf-20	142	14	which	which	PRON
gujaf-20	142	15	is	be	AUX
gujaf-20	142	16	the	the	DET
gujaf-20	142	17	multiple	multiple	ADJ
gujaf-20	142	18	coefficient	coefficient	NOUN
gujaf-20	142	19	of	of	ADP
gujaf-20	142	20	determination	determination	NOUN
gujaf-20	142	21	,	,	PUNCT
gujaf-20	142	22	gives	give	VERB
gujaf-20	142	23	the	the	DET
gujaf-20	142	24	proportion	proportion	NOUN
gujaf-20	142	25	of	of	ADP
gujaf-20	142	26	the	the	DET
gujaf-20	142	27	total	total	ADJ
gujaf-20	142	28	variation	variation	NOUN
gujaf-20	142	29	in	in	ADP
gujaf-20	142	30	the	the	DET
gujaf-20	142	31	dependent	dependent	ADJ
gujaf-20	142	32	variable	variable	NOUN
gujaf-20	142	33	(	(	PUNCT
gujaf-20	142	34	eq	eq	NOUN
gujaf-20	142	35	)	)	PUNCT
gujaf-20	142	36	explained	explain	VERB
gujaf-20	142	37	by	by	ADP
gujaf-20	142	38	the	the	DET
gujaf-20	142	39	independent	independent	ADJ
gujaf-20	142	40	variables	variable	NOUN
gujaf-20	142	41	all	all	ADV
gujaf-20	142	42	together	together	ADV
gujaf-20	142	43	.	.	PUNCT
gujaf-20	143	1	hence	hence	ADV
gujaf-20	143	2	,	,	PUNCT
gujaf-20	143	3	it	it	PRON
gujaf-20	143	4	signifies	signify	VERB
gujaf-20	143	5	that	that	SCONJ
gujaf-20	143	6	about	about	ADV
gujaf-20	143	7	29	29	NUM
gujaf-20	143	8	%	%	NOUN
gujaf-20	143	9	of	of	ADP
gujaf-20	143	10	the	the	DET
gujaf-20	143	11	total	total	ADJ
gujaf-20	143	12	variation	variation	NOUN
gujaf-20	143	13	in	in	ADP
gujaf-20	143	14	earnings	earning	NOUN
gujaf-20	143	15	quality	quality	NOUN
gujaf-20	143	16	of	of	ADP
gujaf-20	143	17	listed	list	VERB
gujaf-20	143	18	conglomerate	conglomerate	NOUN
gujaf-20	143	19	firms	firm	NOUN
gujaf-20	143	20	in	in	ADP
gujaf-20	143	21	nigeria	nigeria	PROPN
gujaf-20	143	22	is	be	AUX
gujaf-20	143	23	caused	cause	VERB
gujaf-20	143	24	by	by	ADP
gujaf-20	143	25	independent	independent	ADJ
gujaf-20	143	26	directors	director	NOUN
gujaf-20	143	27	on	on	ADP
gujaf-20	143	28	their	their	PRON
gujaf-20	143	29	board	board	NOUN
gujaf-20	143	30	,	,	PUNCT
gujaf-20	143	31	audit	audit	NOUN
gujaf-20	143	32	committee	committee	NOUN
gujaf-20	143	33	independence	independence	NOUN
gujaf-20	143	34	,	,	PUNCT
gujaf-20	143	35	and	and	CCONJ
gujaf-20	143	36	institutional	institutional	ADJ
gujaf-20	143	37	ownership	ownership	NOUN
gujaf-20	143	38	.	.	PUNCT
gujaf-20	144	1	this	this	PRON
gujaf-20	144	2	indicates	indicate	VERB
gujaf-20	144	3	the	the	DET
gujaf-20	144	4	fitness	fitness	NOUN
gujaf-20	144	5	of	of	ADP
gujaf-20	144	6	the	the	DET
gujaf-20	144	7	model	model	NOUN
gujaf-20	144	8	and	and	CCONJ
gujaf-20	144	9	that	that	SCONJ
gujaf-20	144	10	the	the	DET
gujaf-20	144	11	independent	independent	ADJ
gujaf-20	144	12	variables	variable	NOUN
gujaf-20	144	13	are	be	AUX
gujaf-20	144	14	selected	select	VERB
gujaf-20	144	15	properly	properly	ADV
gujaf-20	144	16	and	and	CCONJ
gujaf-20	144	17	combined	combined	ADJ
gujaf-20	144	18	accordingly	accordingly	ADV
gujaf-20	144	19	.	.	PUNCT
gujaf-20	145	1	this	this	PRON
gujaf-20	145	2	can	can	AUX
gujaf-20	145	3	be	be	AUX
gujaf-20	145	4	confirmed	confirm	VERB
gujaf-20	145	5	by	by	ADP
gujaf-20	145	6	the	the	DET
gujaf-20	145	7	value	value	NOUN
gujaf-20	145	8	of	of	ADP
gujaf-20	145	9	fstatistics	fstatistic	NOUN
gujaf-20	145	10	of	of	ADP
gujaf-20	145	11	7.57	7.57	NUM
gujaf-20	145	12	significant	significant	ADJ
gujaf-20	145	13	at	at	ADP
gujaf-20	145	14	1	1	NUM
gujaf-20	145	15	%	%	NOUN
gujaf-20	145	16	level	level	NOUN
gujaf-20	145	17	of	of	ADP
gujaf-20	145	18	significance	significance	NOUN
gujaf-20	145	19	.	.	PUNCT
gujaf-20	146	1	independent	independent	ADJ
gujaf-20	146	2	directors	director	NOUN
gujaf-20	146	3	and	and	CCONJ
gujaf-20	146	4	earnings	earning	NOUN
gujaf-20	146	5	quality	quality	NOUN
gujaf-20	146	6	the	the	DET
gujaf-20	146	7	regression	regression	NOUN
gujaf-20	146	8	result	result	NOUN
gujaf-20	146	9	reveals	reveal	VERB
gujaf-20	146	10	that	that	SCONJ
gujaf-20	146	11	the	the	DET
gujaf-20	146	12	independent	independent	ADJ
gujaf-20	146	13	directors	director	NOUN
gujaf-20	146	14	as	as	SCONJ
gujaf-20	146	15	depicted	depict	VERB
gujaf-20	146	16	in	in	ADP
gujaf-20	146	17	table	table	NOUN
gujaf-20	146	18	3	3	NUM
gujaf-20	146	19	have	have	VERB
gujaf-20	146	20	a	a	DET
gujaf-20	146	21	coefficient	coefficient	NOUN
gujaf-20	146	22	of	of	ADP
gujaf-20	146	23	0.4352237	0.4352237	NUM
gujaf-20	146	24	,	,	PUNCT
gujaf-20	146	25	t	t	NOUN
gujaf-20	146	26	-	-	PUNCT
gujaf-20	146	27	value	value	NOUN
gujaf-20	146	28	of	of	ADP
gujaf-20	146	29	2.31	2.31	NUM
gujaf-20	146	30	and	and	CCONJ
gujaf-20	146	31	a	a	DET
gujaf-20	146	32	p	p	NOUN
gujaf-20	146	33	-	-	PUNCT
gujaf-20	146	34	value	value	NOUN
gujaf-20	146	35	of	of	ADP
gujaf-20	146	36	0.025	0.025	NUM
gujaf-20	146	37	.	.	PUNCT
gujaf-20	147	1	this	this	PRON
gujaf-20	147	2	indicates	indicate	VERB
gujaf-20	147	3	that	that	SCONJ
gujaf-20	147	4	the	the	DET
gujaf-20	147	5	existence	existence	NOUN
gujaf-20	147	6	of	of	ADP
gujaf-20	147	7	independent	independent	ADJ
gujaf-20	147	8	directors	director	NOUN
gujaf-20	147	9	on	on	ADP
gujaf-20	147	10	the	the	DET
gujaf-20	147	11	board	board	NOUN
gujaf-20	147	12	of	of	ADP
gujaf-20	147	13	listed	list	VERB
gujaf-20	147	14	conglomerate	conglomerate	NOUN
gujaf-20	147	15	firms	firm	NOUN
gujaf-20	147	16	in	in	ADP
gujaf-20	147	17	nigeria	nigeria	PROPN
gujaf-20	147	18	is	be	AUX
gujaf-20	147	19	positively	positively	ADV
gujaf-20	147	20	and	and	CCONJ
gujaf-20	147	21	statistically	statistically	ADV
gujaf-20	147	22	related	relate	VERB
gujaf-20	147	23	to	to	ADP
gujaf-20	147	24	their	their	PRON
gujaf-20	147	25	earnings	earning	NOUN
gujaf-20	147	26	quality	quality	NOUN
gujaf-20	147	27	at	at	ADP
gujaf-20	147	28	5	5	NUM
gujaf-20	147	29	%	%	NOUN
gujaf-20	147	30	level	level	NOUN
gujaf-20	147	31	of	of	ADP
gujaf-20	147	32	significance	significance	NOUN
gujaf-20	147	33	.	.	PUNCT
gujaf-20	148	1	this	this	PRON
gujaf-20	148	2	implies	imply	VERB
gujaf-20	148	3	that	that	SCONJ
gujaf-20	148	4	the	the	DET
gujaf-20	148	5	independent	independent	ADJ
gujaf-20	148	6	directors	director	NOUN
gujaf-20	148	7	are	be	AUX
gujaf-20	148	8	not	not	PART
gujaf-20	148	9	under	under	ADP
gujaf-20	148	10	the	the	DET
gujaf-20	148	11	influence	influence	NOUN
gujaf-20	148	12	of	of	ADP
gujaf-20	148	13	the	the	DET
gujaf-20	148	14	management	management	NOUN
gujaf-20	148	15	of	of	ADP
gujaf-20	148	16	the	the	DET
gujaf-20	148	17	company	company	NOUN
gujaf-20	148	18	,	,	PUNCT
gujaf-20	148	19	and	and	CCONJ
gujaf-20	148	20	hence	hence	ADV
gujaf-20	148	21	help	help	VERB
gujaf-20	148	22	to	to	PART
gujaf-20	148	23	monitor	monitor	VERB
gujaf-20	148	24	the	the	DET
gujaf-20	148	25	opportunistic	opportunistic	ADJ
gujaf-20	148	26	behaviors	behavior	NOUN
gujaf-20	148	27	of	of	ADP
gujaf-20	148	28	this	this	DET
gujaf-20	148	29	management	management	NOUN
gujaf-20	148	30	and	and	CCONJ
gujaf-20	148	31	also	also	ADV
gujaf-20	148	32	help	help	VERB
gujaf-20	148	33	improve	improve	VERB
gujaf-20	148	34	the	the	DET
gujaf-20	148	35	quality	quality	NOUN
gujaf-20	148	36	of	of	ADP
gujaf-20	148	37	financial	financial	ADJ
gujaf-20	148	38	information	information	NOUN
gujaf-20	148	39	conveyed	convey	VERB
gujaf-20	148	40	to	to	ADP
gujaf-20	148	41	user	user	NOUN
gujaf-20	148	42	of	of	ADP
gujaf-20	148	43	financial	financial	ADJ
gujaf-20	148	44	statements	statement	NOUN
gujaf-20	148	45	of	of	ADP
gujaf-20	148	46	listed	list	VERB
gujaf-20	148	47	conglomerate	conglomerate	NOUN
gujaf-20	148	48	firms	firm	NOUN
gujaf-20	148	49	in	in	ADP
gujaf-20	148	50	nigeria	nigeria	PROPN
gujaf-20	148	51	.	.	PUNCT
gujaf-20	149	1	this	this	PRON
gujaf-20	149	2	also	also	ADV
gujaf-20	149	3	shows	show	VERB
gujaf-20	149	4	that	that	SCONJ
gujaf-20	149	5	any	any	DET
gujaf-20	149	6	increase	increase	NOUN
gujaf-20	149	7	in	in	ADP
gujaf-20	149	8	the	the	DET
gujaf-20	149	9	percentage	percentage	NOUN
gujaf-20	149	10	of	of	ADP
gujaf-20	149	11	independent	independent	ADJ
gujaf-20	149	12	directors	director	NOUN
gujaf-20	149	13	on	on	ADP
gujaf-20	149	14	the	the	DET
gujaf-20	149	15	board	board	NOUN
gujaf-20	149	16	of	of	ADP
gujaf-20	149	17	listed	list	VERB
gujaf-20	149	18	conglomerate	conglomerate	NOUN
gujaf-20	149	19	firms	firm	NOUN
gujaf-20	149	20	will	will	AUX
gujaf-20	149	21	help	help	VERB
gujaf-20	149	22	improve	improve	VERB
gujaf-20	149	23	their	their	PRON
gujaf-20	149	24	earnings	earning	NOUN
gujaf-20	149	25	quality	quality	NOUN
gujaf-20	149	26	as	as	ADV
gujaf-20	149	27	well	well	ADV
gujaf-20	149	28	as	as	ADP
gujaf-20	149	29	the	the	DET
gujaf-20	149	30	reliability	reliability	NOUN
gujaf-20	149	31	of	of	ADP
gujaf-20	149	32	their	their	PRON
gujaf-20	149	33	financial	financial	ADJ
gujaf-20	149	34	report	report	NOUN
gujaf-20	149	35	.	.	PUNCT
gujaf-20	150	1	another	another	DET
gujaf-20	150	2	important	important	ADJ
gujaf-20	150	3	reason	reason	NOUN
gujaf-20	150	4	for	for	ADP
gujaf-20	150	5	this	this	DET
gujaf-20	150	6	finding	finding	NOUN
gujaf-20	150	7	may	may	AUX
gujaf-20	150	8	be	be	AUX
gujaf-20	150	9	as	as	ADP
gujaf-20	150	10	a	a	DET
gujaf-20	150	11	result	result	NOUN
gujaf-20	150	12	of	of	ADP
gujaf-20	150	13	the	the	DET
gujaf-20	150	14	fact	fact	NOUN
gujaf-20	150	15	that	that	SCONJ
gujaf-20	150	16	,	,	PUNCT
gujaf-20	150	17	independent	independent	ADJ
gujaf-20	150	18	directors	director	NOUN
gujaf-20	150	19	’	'	PUNCT
gujaf-20	150	20	do	do	AUX
gujaf-20	150	21	not	not	PART
gujaf-20	150	22	in	in	ADP
gujaf-20	150	23	any	any	DET
gujaf-20	150	24	way	way	NOUN
gujaf-20	150	25	participate	participate	NOUN
gujaf-20	150	26	in	in	ADP
gujaf-20	150	27	the	the	DET
gujaf-20	150	28	management	management	NOUN
gujaf-20	150	29	of	of	ADP
gujaf-20	150	30	a	a	DET
gujaf-20	150	31	corporation	corporation	NOUN
gujaf-20	150	32	,	,	PUNCT
gujaf-20	150	33	this	this	PRON
gujaf-20	150	34	may	may	AUX
gujaf-20	150	35	serve	serve	VERB
gujaf-20	150	36	an	an	DET
gujaf-20	150	37	efficient	efficient	ADJ
gujaf-20	150	38	and	and	CCONJ
gujaf-20	150	39	effective	effective	ADJ
gujaf-20	150	40	mechanisms	mechanism	NOUN
gujaf-20	150	41	of	of	ADP
gujaf-20	150	42	monitoring	monitor	VERB
gujaf-20	150	43	the	the	DET
gujaf-20	150	44	activities	activity	NOUN
gujaf-20	150	45	of	of	ADP
gujaf-20	150	46	managers	manager	NOUN
gujaf-20	150	47	and	and	CCONJ
gujaf-20	150	48	hence	hence	ADV
gujaf-20	150	49	,	,	PUNCT
gujaf-20	150	50	provide	provide	VERB
gujaf-20	150	51	some	some	DET
gujaf-20	150	52	high	high	ADJ
gujaf-20	150	53	quality	quality	NOUN
gujaf-20	150	54	earnings	earning	NOUN
gujaf-20	150	55	reported	report	VERB
gujaf-20	150	56	.	.	PUNCT
gujaf-20	151	1	the	the	DET
gujaf-20	151	2	above	above	ADJ
gujaf-20	151	3	findings	finding	NOUN
gujaf-20	151	4	are	be	AUX
gujaf-20	151	5	however	however	ADV
gujaf-20	151	6	consistent	consistent	ADJ
gujaf-20	151	7	with	with	ADP
gujaf-20	151	8	the	the	DET
gujaf-20	151	9	findings	finding	NOUN
gujaf-20	151	10	of	of	ADP
gujaf-20	151	11	;	;	PUNCT
gujaf-20	151	12	shehu	shehu	X
gujaf-20	151	13	(	(	PUNCT
gujaf-20	151	14	2013	2013	NUM
gujaf-20	151	15	)	)	PUNCT
gujaf-20	151	16	,	,	PUNCT
gujaf-20	151	17	saifullahi	saifullahi	NOUN
gujaf-20	151	18	&	&	CCONJ
gujaf-20	151	19	shehu	shehu	PROPN
gujaf-20	151	20	(	(	PUNCT
gujaf-20	151	21	2016	2016	NUM
gujaf-20	151	22	)	)	PUNCT
gujaf-20	151	23	,	,	PUNCT
gujaf-20	151	24	sandra	sandra	PROPN
gujaf-20	151	25	(	(	PUNCT
gujaf-20	151	26	2014	2014	NUM
gujaf-20	151	27	)	)	PUNCT
gujaf-20	151	28	,	,	PUNCT
gujaf-20	151	29	hussaini	hussaini	PROPN
gujaf-20	151	30	&	&	CCONJ
gujaf-20	151	31	idris	idris	PROPN
gujaf-20	151	32	(	(	PUNCT
gujaf-20	151	33	2014	2014	NUM
gujaf-20	151	34	)	)	PUNCT
gujaf-20	151	35	but	but	CCONJ
gujaf-20	151	36	contrary	contrary	ADJ
gujaf-20	151	37	to	to	ADP
gujaf-20	151	38	those	those	PRON
gujaf-20	151	39	of	of	ADP
gujaf-20	151	40	;	;	PUNCT
gujaf-20	151	41	firth	firth	PROPN
gujaf-20	151	42	et	et	PROPN
gujaf-20	151	43	al	al	PROPN
gujaf-20	151	44	.	.	PROPN
gujaf-20	152	1	(	(	PUNCT
gujaf-20	152	2	2007	2007	NUM
gujaf-20	152	3	)	)	PUNCT
gujaf-20	152	4	,	,	PUNCT
gujaf-20	152	5	ahmad	ahmad	PROPN
gujaf-20	152	6	and	and	CCONJ
gujaf-20	152	7	mansor	mansor	PROPN
gujaf-20	152	8	(	(	PUNCT
gujaf-20	152	9	2009	2009	NUM
gujaf-20	152	10	)	)	PUNCT
gujaf-20	152	11	,	,	PUNCT
gujaf-20	152	12	dimitropoulos	dimitropoulo	NOUN
gujaf-20	152	13	&	&	CCONJ
gujaf-20	152	14	asteriou	asteriou	PROPN
gujaf-20	152	15	(	(	PUNCT
gujaf-20	152	16	2010	2010	NUM
gujaf-20	152	17	)	)	PUNCT
gujaf-20	152	18	who	who	PRON
gujaf-20	152	19	did	do	AUX
gujaf-20	152	20	not	not	PART
gujaf-20	152	21	find	find	VERB
gujaf-20	152	22	any	any	DET
gujaf-20	152	23	significant	significant	ADJ
gujaf-20	152	24	relationship	relationship	NOUN
gujaf-20	152	25	between	between	ADP
gujaf-20	152	26	independent	independent	ADJ
gujaf-20	152	27	directors	director	NOUN
gujaf-20	152	28	and	and	CCONJ
gujaf-20	152	29	earnings	earning	NOUN
gujaf-20	152	30	quality	quality	NOUN
gujaf-20	152	31	.	.	PUNCT
gujaf-20	153	1	gujaf	gujaf	NOUN
gujaf-20	153	2	:	:	PUNCT
gujaf-20	153	3	gusau	gusau	PROPN
gujaf-20	153	4	journal	journal	NOUN
gujaf-20	153	5	of	of	ADP
gujaf-20	153	6	accounting	accounting	NOUN
gujaf-20	153	7	and	and	CCONJ
gujaf-20	153	8	finance	finance	NOUN
gujaf-20	153	9	,	,	PUNCT
gujaf-20	153	10	vol	vol	NOUN
gujaf-20	153	11	.	.	PUNCT
gujaf-20	154	1	i	i	PRON
gujaf-20	154	2	,	,	PUNCT
gujaf-20	154	3	issue	issue	NOUN
gujaf-20	154	4	1	1	NUM
gujaf-20	154	5	,	,	PUNCT
gujaf-20	154	6	april	april	PROPN
gujaf-20	154	7	,	,	PUNCT
gujaf-20	154	8	2020	2020	NUM
gujaf-20	154	9	issn	issn	VERB
gujaf-20	154	10	2756	2756	NUM
gujaf-20	154	11	-	-	PUNCT
gujaf-20	154	12	665x	665x	NOUN
gujaf-20	154	13	11	11	NUM
gujaf-20	154	14	audit	audit	NOUN
gujaf-20	154	15	committee	committee	NOUN
gujaf-20	154	16	and	and	CCONJ
gujaf-20	154	17	earnings	earning	NOUN
gujaf-20	154	18	quality	quality	NOUN
gujaf-20	154	19	the	the	DET
gujaf-20	154	20	result	result	NOUN
gujaf-20	154	21	of	of	ADP
gujaf-20	154	22	audit	audit	NOUN
gujaf-20	154	23	committee	committee	NOUN
gujaf-20	154	24	as	as	ADP
gujaf-20	154	25	a	a	DET
gujaf-20	154	26	monitoring	monitoring	NOUN
gujaf-20	154	27	tool	tool	NOUN
gujaf-20	154	28	reveals	reveal	VERB
gujaf-20	154	29	that	that	SCONJ
gujaf-20	154	30	,	,	PUNCT
gujaf-20	154	31	audit	audit	NOUN
gujaf-20	154	32	committee	committee	NOUN
gujaf-20	154	33	has	have	VERB
gujaf-20	154	34	a	a	DET
gujaf-20	154	35	significant	significant	ADJ
gujaf-20	154	36	effect	effect	NOUN
gujaf-20	154	37	on	on	ADP
gujaf-20	154	38	earnings	earning	NOUN
gujaf-20	154	39	quality	quality	NOUN
gujaf-20	154	40	of	of	ADP
gujaf-20	154	41	listed	list	VERB
gujaf-20	154	42	conglomerate	conglomerate	NOUN
gujaf-20	154	43	firms	firm	NOUN
gujaf-20	154	44	in	in	ADP
gujaf-20	154	45	nigeria	nigeria	PROPN
gujaf-20	154	46	.	.	PUNCT
gujaf-20	155	1	table	table	NOUN
gujaf-20	155	2	3	3	NUM
gujaf-20	155	3	depicts	depict	VERB
gujaf-20	155	4	that	that	PRON
gujaf-20	155	5	audit	audit	NOUN
gujaf-20	155	6	committee	committee	NOUN
gujaf-20	155	7	independence	independence	NOUN
gujaf-20	155	8	has	have	VERB
gujaf-20	155	9	a	a	DET
gujaf-20	155	10	coefficient	coefficient	NOUN
gujaf-20	155	11	of	of	ADP
gujaf-20	155	12	0.5264097with	0.5264097with	PROPN
gujaf-20	155	13	t	t	PROPN
gujaf-20	155	14	-	-	PUNCT
gujaf-20	155	15	value	value	NOUN
gujaf-20	155	16	of	of	ADP
gujaf-20	155	17	-4.27	-4.27	NOUN
gujaf-20	155	18	and	and	CCONJ
gujaf-20	155	19	a	a	DET
gujaf-20	155	20	p	p	NOUN
gujaf-20	155	21	-	-	PUNCT
gujaf-20	155	22	value	value	NOUN
gujaf-20	155	23	of	of	ADP
gujaf-20	155	24	0.000	0.000	NUM
gujaf-20	155	25	.	.	PUNCT
gujaf-20	156	1	this	this	PRON
gujaf-20	156	2	implies	imply	VERB
gujaf-20	156	3	that	that	DET
gujaf-20	156	4	number	number	NOUN
gujaf-20	156	5	of	of	ADP
gujaf-20	156	6	non	non	ADJ
gujaf-20	156	7	-	-	ADJ
gujaf-20	156	8	executive	executive	ADJ
gujaf-20	156	9	directors	director	NOUN
gujaf-20	156	10	on	on	ADP
gujaf-20	156	11	the	the	DET
gujaf-20	156	12	audit	audit	NOUN
gujaf-20	156	13	committee	committee	NOUN
gujaf-20	156	14	strongly	strongly	ADV
gujaf-20	156	15	,	,	PUNCT
gujaf-20	156	16	significantly	significantly	ADV
gujaf-20	156	17	and	and	CCONJ
gujaf-20	156	18	negatively	negatively	ADV
gujaf-20	156	19	affects	affect	VERB
gujaf-20	156	20	the	the	DET
gujaf-20	156	21	quality	quality	NOUN
gujaf-20	156	22	of	of	ADP
gujaf-20	156	23	earnings	earning	NOUN
gujaf-20	156	24	of	of	ADP
gujaf-20	156	25	listed	list	VERB
gujaf-20	156	26	conglomerate	conglomerate	NOUN
gujaf-20	156	27	firms	firm	NOUN
gujaf-20	156	28	in	in	ADP
gujaf-20	156	29	nigeria	nigeria	PROPN
gujaf-20	156	30	.	.	PUNCT
gujaf-20	157	1	this	this	PRON
gujaf-20	157	2	means	mean	VERB
gujaf-20	157	3	that	that	SCONJ
gujaf-20	157	4	,	,	PUNCT
gujaf-20	157	5	any	any	DET
gujaf-20	157	6	increase	increase	NOUN
gujaf-20	157	7	in	in	ADP
gujaf-20	157	8	the	the	DET
gujaf-20	157	9	number	number	NOUN
gujaf-20	157	10	of	of	ADP
gujaf-20	157	11	non	non	ADJ
gujaf-20	157	12	-	-	ADJ
gujaf-20	157	13	executive	executive	ADJ
gujaf-20	157	14	directors	director	NOUN
gujaf-20	157	15	on	on	ADP
gujaf-20	157	16	the	the	DET
gujaf-20	157	17	audit	audit	NOUN
gujaf-20	157	18	committee	committee	NOUN
gujaf-20	157	19	will	will	AUX
gujaf-20	157	20	lead	lead	VERB
gujaf-20	157	21	to	to	ADP
gujaf-20	157	22	a	a	DET
gujaf-20	157	23	significant	significant	ADJ
gujaf-20	157	24	decrease	decrease	NOUN
gujaf-20	157	25	in	in	ADP
gujaf-20	157	26	the	the	DET
gujaf-20	157	27	quality	quality	NOUN
gujaf-20	157	28	of	of	ADP
gujaf-20	157	29	earnings	earning	NOUN
gujaf-20	157	30	reported	report	VERB
gujaf-20	157	31	by	by	ADP
gujaf-20	157	32	these	these	DET
gujaf-20	157	33	firms	firm	NOUN
gujaf-20	157	34	.	.	PUNCT
gujaf-20	158	1	the	the	DET
gujaf-20	158	2	reason	reason	NOUN
gujaf-20	158	3	for	for	ADP
gujaf-20	158	4	this	this	DET
gujaf-20	158	5	result	result	NOUN
gujaf-20	158	6	could	could	AUX
gujaf-20	158	7	be	be	AUX
gujaf-20	158	8	that	that	SCONJ
gujaf-20	158	9	the	the	DET
gujaf-20	158	10	independence	independence	NOUN
gujaf-20	158	11	that	that	PRON
gujaf-20	158	12	some	some	DET
gujaf-20	158	13	members	member	NOUN
gujaf-20	158	14	of	of	ADP
gujaf-20	158	15	the	the	DET
gujaf-20	158	16	committee	committee	NOUN
gujaf-20	158	17	have	have	AUX
gujaf-20	158	18	been	be	AUX
gujaf-20	158	19	jeopardized	jeopardize	VERB
gujaf-20	158	20	and	and	CCONJ
gujaf-20	158	21	it	it	PRON
gujaf-20	158	22	’s	’	VERB
gujaf-20	158	23	rather	rather	ADV
gujaf-20	158	24	in	in	ADP
gujaf-20	158	25	form	form	NOUN
gujaf-20	158	26	,	,	PUNCT
gujaf-20	158	27	not	not	PART
gujaf-20	158	28	in	in	ADP
gujaf-20	158	29	execution	execution	NOUN
gujaf-20	158	30	.	.	PUNCT
gujaf-20	159	1	this	this	PRON
gujaf-20	159	2	could	could	AUX
gujaf-20	159	3	be	be	AUX
gujaf-20	159	4	as	as	ADP
gujaf-20	159	5	a	a	DET
gujaf-20	159	6	result	result	NOUN
gujaf-20	159	7	financial	financial	ADJ
gujaf-20	159	8	or	or	CCONJ
gujaf-20	159	9	family	family	NOUN
gujaf-20	159	10	connection	connection	NOUN
gujaf-20	159	11	they	they	PRON
gujaf-20	159	12	have	have	VERB
gujaf-20	159	13	with	with	ADP
gujaf-20	159	14	some	some	DET
gujaf-20	159	15	members	member	NOUN
gujaf-20	159	16	of	of	ADP
gujaf-20	159	17	the	the	DET
gujaf-20	159	18	committee	committee	NOUN
gujaf-20	159	19	responsible	responsible	ADJ
gujaf-20	159	20	for	for	ADP
gujaf-20	159	21	their	their	PRON
gujaf-20	159	22	appointment	appointment	NOUN
gujaf-20	159	23	(	(	PUNCT
gujaf-20	159	24	hamdan	hamdan	PROPN
gujaf-20	159	25	,	,	PUNCT
gujaf-20	159	26	mushtapha	mushtapha	PROPN
gujaf-20	159	27	&	&	CCONJ
gujaf-20	159	28	al	al	PROPN
gujaf-20	159	29	-	-	PUNCT
gujaf-20	159	30	sartawi	sartawi	PROPN
gujaf-20	159	31	2013	2013	NUM
gujaf-20	159	32	)	)	PUNCT
gujaf-20	159	33	.	.	PUNCT
gujaf-20	160	1	this	this	DET
gujaf-20	160	2	finding	finding	NOUN
gujaf-20	160	3	is	be	AUX
gujaf-20	160	4	contrary	contrary	ADJ
gujaf-20	160	5	to	to	ADP
gujaf-20	160	6	the	the	DET
gujaf-20	160	7	findings	finding	NOUN
gujaf-20	160	8	of	of	ADP
gujaf-20	160	9	shehu	shehu	NOUN
gujaf-20	160	10	(	(	PUNCT
gujaf-20	160	11	2013	2013	NUM
gujaf-20	160	12	)	)	PUNCT
gujaf-20	160	13	,	,	PUNCT
gujaf-20	160	14	klein	klein	PROPN
gujaf-20	160	15	(	(	PUNCT
gujaf-20	160	16	2002	2002	NUM
gujaf-20	160	17	)	)	PUNCT
gujaf-20	160	18	,	,	PUNCT
gujaf-20	160	19	bédard	bédard	VERB
gujaf-20	160	20	et	et	PROPN
gujaf-20	160	21	al	al	PROPN
gujaf-20	160	22	(	(	PUNCT
gujaf-20	160	23	2004	2004	NUM
gujaf-20	160	24	)	)	PUNCT
gujaf-20	160	25	and	and	CCONJ
gujaf-20	160	26	anderson	anderson	PROPN
gujaf-20	160	27	et	et	PROPN
gujaf-20	160	28	al	al	PROPN
gujaf-20	160	29	.	.	PROPN
gujaf-20	161	1	(	(	PUNCT
gujaf-20	161	2	2004	2004	NUM
gujaf-20	161	3	)	)	PUNCT
gujaf-20	161	4	who	who	PRON
gujaf-20	161	5	found	find	VERB
gujaf-20	161	6	a	a	DET
gujaf-20	161	7	positive	positive	ADJ
gujaf-20	161	8	relationship	relationship	NOUN
gujaf-20	161	9	between	between	ADP
gujaf-20	161	10	audit	audit	NOUN
gujaf-20	161	11	committee	committee	NOUN
gujaf-20	161	12	independence	independence	NOUN
gujaf-20	161	13	and	and	CCONJ
gujaf-20	161	14	financial	financial	ADJ
gujaf-20	161	15	reporting	reporting	NOUN
gujaf-20	161	16	integrity	integrity	NOUN
gujaf-20	161	17	.	.	PUNCT
gujaf-20	162	1	institutional	institutional	ADJ
gujaf-20	162	2	ownership	ownership	NOUN
gujaf-20	162	3	and	and	CCONJ
gujaf-20	162	4	earnings	earning	NOUN
gujaf-20	162	5	quality	quality	NOUN
gujaf-20	162	6	further	far	ADV
gujaf-20	162	7	,	,	PUNCT
gujaf-20	162	8	the	the	DET
gujaf-20	162	9	regression	regression	NOUN
gujaf-20	162	10	result	result	NOUN
gujaf-20	162	11	reveals	reveal	VERB
gujaf-20	162	12	that	that	SCONJ
gujaf-20	162	13	institutional	institutional	ADJ
gujaf-20	162	14	shareholding	shareholding	NOUN
gujaf-20	162	15	has	have	VERB
gujaf-20	162	16	a	a	DET
gujaf-20	162	17	t	t	NOUN
gujaf-20	162	18	-	-	PUNCT
gujaf-20	162	19	value	value	NOUN
gujaf-20	162	20	of	of	ADP
gujaf-20	162	21	1.95	1.95	NUM
gujaf-20	162	22	,	,	PUNCT
gujaf-20	162	23	a	a	DET
gujaf-20	162	24	regression	regression	NOUN
gujaf-20	162	25	coefficient	coefficient	NOUN
gujaf-20	162	26	of	of	ADP
gujaf-20	162	27	0.1714764	0.1714764	NUM
gujaf-20	162	28	and	and	CCONJ
gujaf-20	162	29	a	a	DET
gujaf-20	162	30	p	p	NOUN
gujaf-20	162	31	-	-	PUNCT
gujaf-20	162	32	value	value	NOUN
gujaf-20	162	33	of	of	ADP
gujaf-20	162	34	0.057	0.057	NUM
gujaf-20	162	35	.	.	PUNCT
gujaf-20	163	1	this	this	PRON
gujaf-20	163	2	implies	imply	VERB
gujaf-20	163	3	that	that	SCONJ
gujaf-20	163	4	institutional	institutional	ADJ
gujaf-20	163	5	ownership	ownership	NOUN
gujaf-20	163	6	positively	positively	ADV
gujaf-20	163	7	and	and	CCONJ
gujaf-20	163	8	significantly	significantly	ADV
gujaf-20	163	9	affects	affect	VERB
gujaf-20	163	10	earnings	earning	NOUN
gujaf-20	163	11	quality	quality	NOUN
gujaf-20	163	12	of	of	ADP
gujaf-20	163	13	listed	list	VERB
gujaf-20	163	14	conglomerate	conglomerate	NOUN
gujaf-20	163	15	firms	firm	NOUN
gujaf-20	163	16	in	in	ADP
gujaf-20	163	17	nigeria	nigeria	PROPN
gujaf-20	163	18	at	at	ADP
gujaf-20	163	19	5	5	NUM
gujaf-20	163	20	%	%	NOUN
gujaf-20	163	21	level	level	NOUN
gujaf-20	163	22	of	of	ADP
gujaf-20	163	23	significance	significance	NOUN
gujaf-20	163	24	.	.	PUNCT
gujaf-20	164	1	therefore	therefore	ADV
gujaf-20	164	2	,	,	PUNCT
gujaf-20	164	3	any	any	DET
gujaf-20	164	4	increase	increase	NOUN
gujaf-20	164	5	in	in	ADP
gujaf-20	164	6	number	number	NOUN
gujaf-20	164	7	of	of	ADP
gujaf-20	164	8	shares	share	NOUN
gujaf-20	164	9	held	hold	VERB
gujaf-20	164	10	by	by	ADP
gujaf-20	164	11	institutional	institutional	ADJ
gujaf-20	164	12	shareholders	shareholder	NOUN
gujaf-20	164	13	of	of	ADP
gujaf-20	164	14	listed	list	VERB
gujaf-20	164	15	conglomerate	conglomerate	NOUN
gujaf-20	164	16	firms	firm	NOUN
gujaf-20	164	17	in	in	ADP
gujaf-20	164	18	nigeria	nigeria	PROPN
gujaf-20	164	19	will	will	AUX
gujaf-20	164	20	significantly	significantly	ADV
gujaf-20	164	21	improve	improve	VERB
gujaf-20	164	22	the	the	DET
gujaf-20	164	23	quality	quality	NOUN
gujaf-20	164	24	of	of	ADP
gujaf-20	164	25	earnings	earning	NOUN
gujaf-20	164	26	reported	report	VERB
gujaf-20	164	27	by	by	ADP
gujaf-20	164	28	those	those	DET
gujaf-20	164	29	firms	firm	NOUN
gujaf-20	164	30	.	.	PUNCT
gujaf-20	165	1	this	this	DET
gujaf-20	165	2	result	result	NOUN
gujaf-20	165	3	is	be	AUX
gujaf-20	165	4	not	not	PART
gujaf-20	165	5	surprising	surprising	ADJ
gujaf-20	165	6	because	because	SCONJ
gujaf-20	165	7	,	,	PUNCT
gujaf-20	165	8	institutional	institutional	ADJ
gujaf-20	165	9	investors	investor	NOUN
gujaf-20	165	10	are	be	AUX
gujaf-20	165	11	effective	effective	ADJ
gujaf-20	165	12	in	in	ADP
gujaf-20	165	13	curtailing	curtail	VERB
gujaf-20	165	14	managers	manager	NOUN
gujaf-20	165	15	’	’	PART
gujaf-20	165	16	opportunistic	opportunistic	ADJ
gujaf-20	165	17	behavior	behavior	NOUN
gujaf-20	165	18	of	of	ADP
gujaf-20	165	19	earnings	earning	NOUN
gujaf-20	165	20	management	management	NOUN
gujaf-20	165	21	through	through	ADP
gujaf-20	165	22	abusive	abusive	ADJ
gujaf-20	165	23	accounting	accounting	NOUN
gujaf-20	165	24	,	,	PUNCT
gujaf-20	165	25	income	income	NOUN
gujaf-20	165	26	manipulations	manipulation	NOUN
gujaf-20	165	27	and	and	CCONJ
gujaf-20	165	28	smoothening	smoothening	NOUN
gujaf-20	165	29	.	.	PUNCT
gujaf-20	166	1	the	the	DET
gujaf-20	166	2	result	result	NOUN
gujaf-20	166	3	of	of	ADP
gujaf-20	166	4	significant	significant	ADJ
gujaf-20	166	5	effect	effect	NOUN
gujaf-20	166	6	of	of	ADP
gujaf-20	166	7	institutional	institutional	ADJ
gujaf-20	166	8	ownership	ownership	NOUN
gujaf-20	166	9	on	on	ADP
gujaf-20	166	10	earnings	earning	NOUN
gujaf-20	166	11	quality	quality	NOUN
gujaf-20	166	12	found	find	VERB
gujaf-20	166	13	in	in	ADP
gujaf-20	166	14	this	this	DET
gujaf-20	166	15	study	study	NOUN
gujaf-20	166	16	is	be	AUX
gujaf-20	166	17	consistent	consistent	ADJ
gujaf-20	166	18	with	with	ADP
gujaf-20	166	19	the	the	DET
gujaf-20	166	20	findings	finding	NOUN
gujaf-20	166	21	of	of	ADP
gujaf-20	166	22	shehu	shehu	NOUN
gujaf-20	166	23	(	(	PUNCT
gujaf-20	166	24	2013	2013	NUM
gujaf-20	166	25	)	)	PUNCT
gujaf-20	166	26	,	,	PUNCT
gujaf-20	166	27	and	and	CCONJ
gujaf-20	166	28	inconsistent	inconsistent	ADJ
gujaf-20	166	29	with	with	ADP
gujaf-20	166	30	the	the	DET
gujaf-20	166	31	findings	finding	NOUN
gujaf-20	166	32	of	of	ADP
gujaf-20	166	33	wahal	wahal	NOUN
gujaf-20	166	34	and	and	CCONJ
gujaf-20	166	35	mcconnell	mcconnell	PROPN
gujaf-20	166	36	(	(	PUNCT
gujaf-20	166	37	2000	2000	NUM
gujaf-20	166	38	)	)	PUNCT
gujaf-20	166	39	,	,	PUNCT
gujaf-20	166	40	eng	eng	PROPN
gujaf-20	166	41	and	and	CCONJ
gujaf-20	166	42	shackell	shackell	INTJ
gujaf-20	166	43	(	(	PUNCT
gujaf-20	166	44	2001	2001	NUM
gujaf-20	166	45	)	)	PUNCT
gujaf-20	166	46	,	,	PUNCT
gujaf-20	166	47	and	and	CCONJ
gujaf-20	166	48	ahmad	ahmad	PROPN
gujaf-20	166	49	and	and	CCONJ
gujaf-20	166	50	mansor	mansor	PROPN
gujaf-20	166	51	(	(	PUNCT
gujaf-20	166	52	2009	2009	NUM
gujaf-20	166	53	)	)	PUNCT
gujaf-20	166	54	.	.	PUNCT
gujaf-20	167	1	5	5	X
gujaf-20	167	2	.	.	X
gujaf-20	167	3	conclusion	conclusion	NOUN
gujaf-20	167	4	and	and	CCONJ
gujaf-20	167	5	recommendations	recommendation	NOUN
gujaf-20	167	6	this	this	DET
gujaf-20	167	7	paper	paper	NOUN
gujaf-20	167	8	investigated	investigate	VERB
gujaf-20	167	9	the	the	DET
gujaf-20	167	10	impact	impact	NOUN
gujaf-20	167	11	of	of	ADP
gujaf-20	167	12	monitoring	monitor	VERB
gujaf-20	167	13	characteristics	characteristic	NOUN
gujaf-20	167	14	on	on	ADP
gujaf-20	167	15	earnings	earning	NOUN
gujaf-20	167	16	quality	quality	NOUN
gujaf-20	167	17	of	of	ADP
gujaf-20	167	18	listed	list	VERB
gujaf-20	167	19	conglomerate	conglomerate	NOUN
gujaf-20	167	20	firms	firm	NOUN
gujaf-20	167	21	in	in	ADP
gujaf-20	167	22	nigeria	nigeria	PROPN
gujaf-20	167	23	.	.	PUNCT
gujaf-20	168	1	the	the	DET
gujaf-20	168	2	study	study	NOUN
gujaf-20	168	3	used	use	VERB
gujaf-20	168	4	three	three	NUM
gujaf-20	168	5	variables	variable	NOUN
gujaf-20	168	6	(	(	PUNCT
gujaf-20	168	7	ind	ind	NOUN
gujaf-20	168	8	,	,	PUNCT
gujaf-20	168	9	ac	ac	PROPN
gujaf-20	168	10	,	,	PUNCT
gujaf-20	168	11	and	and	CCONJ
gujaf-20	168	12	inst	inst	NOUN
gujaf-20	168	13	)	)	PUNCT
gujaf-20	168	14	to	to	PART
gujaf-20	168	15	represent	represent	VERB
gujaf-20	168	16	monitoring	monitoring	NOUN
gujaf-20	168	17	characteristics	characteristic	NOUN
gujaf-20	168	18	and	and	CCONJ
gujaf-20	168	19	used	use	VERB
gujaf-20	168	20	the	the	DET
gujaf-20	168	21	absolute	absolute	ADJ
gujaf-20	168	22	values	value	NOUN
gujaf-20	168	23	of	of	ADP
gujaf-20	168	24	residuals	residual	NOUN
gujaf-20	168	25	from	from	ADP
gujaf-20	168	26	francis	francis	PROPN
gujaf-20	168	27	et	et	PROPN
gujaf-20	168	28	al	al	PROPN
gujaf-20	168	29	(	(	PUNCT
gujaf-20	168	30	2005	2005	NUM
gujaf-20	168	31	)	)	PUNCT
gujaf-20	168	32	model	model	NOUN
gujaf-20	168	33	to	to	PART
gujaf-20	168	34	proxy	proxy	VERB
gujaf-20	168	35	the	the	DET
gujaf-20	168	36	dependent	dependent	ADJ
gujaf-20	168	37	variable	variable	NOUN
gujaf-20	168	38	(	(	PUNCT
gujaf-20	168	39	eq	eq	NOUN
gujaf-20	168	40	)	)	PUNCT
gujaf-20	168	41	of	of	ADP
gujaf-20	168	42	gujaf	gujaf	NOUN
gujaf-20	168	43	:	:	PUNCT
gujaf-20	168	44	gusau	gusau	PROPN
gujaf-20	168	45	journal	journal	NOUN
gujaf-20	168	46	of	of	ADP
gujaf-20	168	47	accounting	accounting	NOUN
gujaf-20	168	48	and	and	CCONJ
gujaf-20	168	49	finance	finance	NOUN
gujaf-20	168	50	,	,	PUNCT
gujaf-20	168	51	vol	vol	NOUN
gujaf-20	168	52	.	.	PUNCT
gujaf-20	169	1	i	i	PRON
gujaf-20	169	2	,	,	PUNCT
gujaf-20	169	3	issue	issue	NOUN
gujaf-20	169	4	1	1	NUM
gujaf-20	169	5	,	,	PUNCT
gujaf-20	169	6	april	april	PROPN
gujaf-20	169	7	,	,	PUNCT
gujaf-20	169	8	2020	2020	NUM
gujaf-20	169	9	issn	issn	VERB
gujaf-20	169	10	2756	2756	NUM
gujaf-20	169	11	-	-	PUNCT
gujaf-20	169	12	665x	665x	NOUN
gujaf-20	169	13	12	12	NUM
gujaf-20	169	14	the	the	DET
gujaf-20	169	15	study	study	NOUN
gujaf-20	169	16	.	.	PUNCT
gujaf-20	170	1	the	the	DET
gujaf-20	170	2	findings	finding	NOUN
gujaf-20	170	3	of	of	ADP
gujaf-20	170	4	the	the	DET
gujaf-20	170	5	study	study	NOUN
gujaf-20	170	6	revealed	reveal	VERB
gujaf-20	170	7	that	that	SCONJ
gujaf-20	170	8	independent	independent	ADJ
gujaf-20	170	9	directors	director	NOUN
gujaf-20	170	10	and	and	CCONJ
gujaf-20	170	11	institutional	institutional	ADJ
gujaf-20	170	12	ownership	ownership	NOUN
gujaf-20	170	13	positively	positively	ADV
gujaf-20	170	14	and	and	CCONJ
gujaf-20	170	15	significantly	significantly	ADV
gujaf-20	170	16	affects	affect	VERB
gujaf-20	170	17	earnings	earning	NOUN
gujaf-20	170	18	quality	quality	NOUN
gujaf-20	170	19	of	of	ADP
gujaf-20	170	20	listed	list	VERB
gujaf-20	170	21	conglomerate	conglomerate	NOUN
gujaf-20	170	22	firms	firm	NOUN
gujaf-20	170	23	in	in	ADP
gujaf-20	170	24	nigeria	nigeria	PROPN
gujaf-20	170	25	.	.	PUNCT
gujaf-20	171	1	however	however	ADV
gujaf-20	171	2	,	,	PUNCT
gujaf-20	171	3	audit	audit	NOUN
gujaf-20	171	4	committee	committee	NOUN
gujaf-20	171	5	independence	independence	NOUN
gujaf-20	171	6	depicted	depict	VERB
gujaf-20	171	7	a	a	DET
gujaf-20	171	8	significant	significant	ADJ
gujaf-20	171	9	but	but	CCONJ
gujaf-20	171	10	negative	negative	ADJ
gujaf-20	171	11	impact	impact	NOUN
gujaf-20	171	12	on	on	ADP
gujaf-20	171	13	earnings	earning	NOUN
gujaf-20	171	14	quality	quality	NOUN
gujaf-20	171	15	of	of	ADP
gujaf-20	171	16	listed	list	VERB
gujaf-20	171	17	conglomerate	conglomerate	NOUN
gujaf-20	171	18	firms	firm	NOUN
gujaf-20	171	19	in	in	ADP
gujaf-20	171	20	nigeria	nigeria	PROPN
gujaf-20	171	21	.	.	PUNCT
gujaf-20	172	1	therefore	therefore	ADV
gujaf-20	172	2	,	,	PUNCT
gujaf-20	172	3	it	it	PRON
gujaf-20	172	4	can	can	AUX
gujaf-20	172	5	be	be	AUX
gujaf-20	172	6	concluded	conclude	VERB
gujaf-20	172	7	that	that	SCONJ
gujaf-20	172	8	,	,	PUNCT
gujaf-20	172	9	monitoring	monitor	VERB
gujaf-20	172	10	characteristics	characteristic	NOUN
gujaf-20	172	11	proxy	proxy	NOUN
gujaf-20	172	12	by	by	ADP
gujaf-20	172	13	ind	ind	PROPN
gujaf-20	172	14	,	,	PUNCT
gujaf-20	172	15	ac	ac	PROPN
gujaf-20	172	16	and	and	CCONJ
gujaf-20	172	17	inst	inst	VERB
gujaf-20	172	18	significantly	significantly	ADV
gujaf-20	172	19	affected	affect	VERB
gujaf-20	172	20	the	the	DET
gujaf-20	172	21	earnings	earning	NOUN
gujaf-20	172	22	quality	quality	NOUN
gujaf-20	172	23	of	of	ADP
gujaf-20	172	24	listed	list	VERB
gujaf-20	172	25	conglomerate	conglomerate	NOUN
gujaf-20	172	26	firms	firm	NOUN
gujaf-20	172	27	in	in	ADP
gujaf-20	172	28	nigeria	nigeria	PROPN
gujaf-20	172	29	.	.	PUNCT
gujaf-20	173	1	based	base	VERB
gujaf-20	173	2	on	on	ADP
gujaf-20	173	3	the	the	DET
gujaf-20	173	4	findings	finding	NOUN
gujaf-20	173	5	of	of	ADP
gujaf-20	173	6	this	this	DET
gujaf-20	173	7	paper	paper	NOUN
gujaf-20	173	8	,	,	PUNCT
gujaf-20	173	9	it	it	PRON
gujaf-20	173	10	is	be	AUX
gujaf-20	173	11	recommended	recommend	VERB
gujaf-20	173	12	that	that	SCONJ
gujaf-20	173	13	the	the	DET
gujaf-20	173	14	number	number	NOUN
gujaf-20	173	15	of	of	ADP
gujaf-20	173	16	independent	independent	ADJ
gujaf-20	173	17	directors	director	NOUN
gujaf-20	173	18	on	on	ADP
gujaf-20	173	19	the	the	DET
gujaf-20	173	20	board	board	NOUN
gujaf-20	173	21	of	of	ADP
gujaf-20	173	22	conglomerate	conglomerate	NOUN
gujaf-20	173	23	firms	firm	NOUN
gujaf-20	173	24	in	in	ADP
gujaf-20	173	25	nigeria	nigeria	PROPN
gujaf-20	173	26	should	should	AUX
gujaf-20	173	27	be	be	AUX
gujaf-20	173	28	increase	increase	VERB
gujaf-20	173	29	because	because	SCONJ
gujaf-20	173	30	it	it	PRON
gujaf-20	173	31	was	be	AUX
gujaf-20	173	32	found	find	VERB
gujaf-20	173	33	that	that	SCONJ
gujaf-20	173	34	any	any	DET
gujaf-20	173	35	increase	increase	NOUN
gujaf-20	173	36	in	in	ADP
gujaf-20	173	37	the	the	DET
gujaf-20	173	38	number	number	NOUN
gujaf-20	173	39	will	will	AUX
gujaf-20	173	40	as	as	ADV
gujaf-20	173	41	well	well	ADV
gujaf-20	173	42	improve	improve	VERB
gujaf-20	173	43	earnings	earning	NOUN
gujaf-20	173	44	quality	quality	NOUN
gujaf-20	173	45	tremendously	tremendously	ADV
gujaf-20	173	46	.	.	PUNCT
gujaf-20	174	1	similarly	similarly	ADV
gujaf-20	174	2	,	,	PUNCT
gujaf-20	174	3	the	the	DET
gujaf-20	174	4	ownership	ownership	NOUN
gujaf-20	174	5	structure	structure	NOUN
gujaf-20	174	6	of	of	ADP
gujaf-20	174	7	the	the	DET
gujaf-20	174	8	firms	firm	NOUN
gujaf-20	174	9	should	should	AUX
gujaf-20	174	10	comprise	comprise	VERB
gujaf-20	174	11	more	more	ADJ
gujaf-20	174	12	of	of	ADP
gujaf-20	174	13	institutional	institutional	ADJ
gujaf-20	174	14	investors	investor	NOUN
gujaf-20	174	15	because	because	SCONJ
gujaf-20	174	16	of	of	ADP
gujaf-20	174	17	the	the	DET
gujaf-20	174	18	watchful	watchful	ADJ
gujaf-20	174	19	eyes	eye	NOUN
gujaf-20	174	20	they	they	PRON
gujaf-20	174	21	put	put	VERB
gujaf-20	174	22	on	on	ADP
gujaf-20	174	23	the	the	DET
gujaf-20	174	24	management	management	NOUN
gujaf-20	174	25	of	of	ADP
gujaf-20	174	26	companies	company	NOUN
gujaf-20	174	27	which	which	PRON
gujaf-20	174	28	usually	usually	ADV
gujaf-20	174	29	help	help	VERB
gujaf-20	174	30	reduce	reduce	VERB
gujaf-20	174	31	income	income	NOUN
gujaf-20	174	32	smoothening	smoothening	NOUN
gujaf-20	174	33	by	by	ADP
gujaf-20	174	34	managers	manager	NOUN
gujaf-20	174	35	.	.	PUNCT
gujaf-20	175	1	also	also	ADV
gujaf-20	175	2	precautionary	precautionary	ADJ
gujaf-20	175	3	measures	measure	NOUN
gujaf-20	175	4	should	should	AUX
gujaf-20	175	5	be	be	AUX
gujaf-20	175	6	taken	take	VERB
gujaf-20	175	7	in	in	ADP
gujaf-20	175	8	selecting	select	VERB
gujaf-20	175	9	the	the	DET
gujaf-20	175	10	non	non	ADJ
gujaf-20	175	11	-	-	ADJ
gujaf-20	175	12	executive	executive	ADJ
gujaf-20	175	13	directors	director	NOUN
gujaf-20	175	14	to	to	ADP
gujaf-20	175	15	the	the	DET
gujaf-20	175	16	audit	audit	NOUN
gujaf-20	175	17	committee	committee	NOUN
gujaf-20	175	18	because	because	SCONJ
gujaf-20	175	19	the	the	DET
gujaf-20	175	20	independence	independence	NOUN
gujaf-20	175	21	that	that	PRON
gujaf-20	175	22	come	come	VERB
gujaf-20	175	23	of	of	ADP
gujaf-20	175	24	the	the	DET
gujaf-20	175	25	members	member	NOUN
gujaf-20	175	26	of	of	ADP
gujaf-20	175	27	the	the	DET
gujaf-20	175	28	committee	committee	NOUN
gujaf-20	175	29	has	have	VERB
gujaf-20	175	30	is	be	AUX
gujaf-20	175	31	by	by	ADP
gujaf-20	175	32	form	form	NOUN
gujaf-20	175	33	than	than	ADP
gujaf-20	175	34	execution	execution	NOUN
gujaf-20	175	35	.	.	PUNCT
gujaf-20	176	1	references	reference	NOUN
gujaf-20	176	2	ahmed	ahmed	PROPN
gujaf-20	176	3	,	,	PUNCT
gujaf-20	176	4	a.	a.	PROPN
gujaf-20	176	5	c	c	PROPN
gujaf-20	176	6	&	&	CCONJ
gujaf-20	176	7	mansor	mansor	PROPN
gujaf-20	176	8	n.	n.	PROPN
gujaf-20	176	9	,	,	PUNCT
gujaf-20	176	10	(	(	PUNCT
gujaf-20	176	11	2009	2009	NUM
gujaf-20	176	12	)	)	PUNCT
gujaf-20	176	13	board	board	NOUN
gujaf-20	176	14	independent	independent	ADJ
gujaf-20	176	15	,	,	PUNCT
gujaf-20	176	16	ownership	ownership	NOUN
gujaf-20	176	17	structure	structure	NOUN
gujaf-20	176	18	,	,	PUNCT
gujaf-20	176	19	audit	audit	NOUN
gujaf-20	176	20	quality	quality	NOUN
gujaf-20	176	21	and	and	CCONJ
gujaf-20	176	22	income	income	NOUN
gujaf-20	176	23	smoothing	smooth	VERB
gujaf-20	176	24	activities	activity	NOUN
gujaf-20	176	25	:	:	PUNCT
gujaf-20	176	26	a	a	DET
gujaf-20	176	27	study	study	NOUN
gujaf-20	176	28	of	of	ADP
gujaf-20	176	29	malaysian	malaysian	ADJ
gujaf-20	176	30	market	market	NOUN
gujaf-20	176	31	.	.	PUNCT
gujaf-20	177	1	journal	journal	NOUN
gujaf-20	177	2	of	of	ADP
gujaf-20	177	3	modern	modern	ADJ
gujaf-20	177	4	accounting	accounting	NOUN
gujaf-20	177	5	and	and	CCONJ
gujaf-20	177	6	auditing	auditing	NOUN
gujaf-20	177	7	.	.	PUNCT
gujaf-20	178	1	5(11	5(11	NUM
gujaf-20	178	2	)	)	PUNCT
gujaf-20	178	3	,	,	PUNCT
gujaf-20	178	4	1	1	NUM
gujaf-20	178	5	-	-	SYM
gujaf-20	178	6	13	13	NUM
gujaf-20	178	7	.	.	PUNCT
gujaf-20	179	1	anderson	anderson	PROPN
gujaf-20	179	2	,	,	PUNCT
gujaf-20	179	3	r.	r.	PROPN
gujaf-20	179	4	c.	c.	PROPN
gujaf-20	179	5	,	,	PUNCT
gujaf-20	179	6	mansi	mansi	PROPN
gujaf-20	179	7	,	,	PUNCT
gujaf-20	179	8	s.	s.	PROPN
gujaf-20	179	9	a.	a.	PROPN
gujaf-20	179	10	,	,	PUNCT
gujaf-20	179	11	&	&	CCONJ
gujaf-20	179	12	reeb	reeb	PROPN
gujaf-20	179	13	,	,	PUNCT
gujaf-20	179	14	d.	d.	PROPN
gujaf-20	179	15	m.	m.	PROPN
gujaf-20	179	16	,	,	PUNCT
gujaf-20	179	17	(	(	PUNCT
gujaf-20	179	18	2004	2004	NUM
gujaf-20	179	19	)	)	PUNCT
gujaf-20	179	20	.	.	PUNCT
gujaf-20	180	1	board	board	NOUN
gujaf-20	180	2	characteristics	characteristic	NOUN
gujaf-20	180	3	,	,	PUNCT
gujaf-20	180	4	accounting	accounting	NOUN
gujaf-20	180	5	report	report	NOUN
gujaf-20	180	6	integrity	integrity	NOUN
gujaf-20	180	7	,	,	PUNCT
gujaf-20	180	8	and	and	CCONJ
gujaf-20	180	9	the	the	DET
gujaf-20	180	10	cost	cost	NOUN
gujaf-20	180	11	of	of	ADP
gujaf-20	180	12	debt	debt	NOUN
gujaf-20	180	13	.	.	PUNCT
gujaf-20	181	1	journal	journal	NOUN
gujaf-20	181	2	of	of	ADP
gujaf-20	181	3	accounting	accounting	NOUN
gujaf-20	181	4	and	and	CCONJ
gujaf-20	181	5	economics	economic	NOUN
gujaf-20	181	6	37	37	NUM
gujaf-20	181	7	,	,	PUNCT
gujaf-20	181	8	315	315	NUM
gujaf-20	181	9	-	-	SYM
gujaf-20	181	10	342	342	NUM
gujaf-20	181	11	.	.	PUNCT
gujaf-20	182	1	bédard	bédard	PROPN
gujaf-20	182	2	.	.	PUNCT
gujaf-20	183	1	j.	j.	PROPN
gujaf-20	183	2	chtourou	chtourou	PROPN
gujaf-20	183	3	.	.	PUNCT
gujaf-20	184	1	s.	s.	PROPN
gujaf-20	184	2	&	&	CCONJ
gujaf-20	184	3	l.	l.	PROPN
gujaf-20	184	4	courteau	courteau	PROPN
gujaf-20	184	5	.	.	PUNCT
gujaf-20	185	1	(	(	PUNCT
gujaf-20	185	2	2004	2004	NUM
gujaf-20	185	3	)	)	PUNCT
gujaf-20	185	4	.	.	PUNCT
gujaf-20	186	1	the	the	DET
gujaf-20	186	2	effect	effect	NOUN
gujaf-20	186	3	of	of	ADP
gujaf-20	186	4	audit	audit	NOUN
gujaf-20	186	5	committee	committee	NOUN
gujaf-20	186	6	independence	independence	NOUN
gujaf-20	186	7	expertise	expertise	NOUN
gujaf-20	186	8	,	,	PUNCT
gujaf-20	186	9	independence	independence	NOUN
gujaf-20	186	10	,	,	PUNCT
gujaf-20	186	11	and	and	CCONJ
gujaf-20	186	12	activity	activity	NOUN
gujaf-20	186	13	on	on	ADP
gujaf-20	186	14	aggressive	aggressive	ADJ
gujaf-20	186	15	earnings	earning	NOUN
gujaf-20	186	16	management	management	NOUN
gujaf-20	186	17	.	.	PUNCT
gujaf-20	187	1	working	work	VERB
gujaf-20	187	2	paper	paper	NOUN
gujaf-20	187	3	.	.	PUNCT
gujaf-20	188	1	beasley	beasley	PROPN
gujaf-20	188	2	m	m	PROPN
gujaf-20	188	3	(	(	PUNCT
gujaf-20	188	4	1996	1996	NUM
gujaf-20	188	5	)	)	PUNCT
gujaf-20	188	6	.	.	PUNCT
gujaf-20	189	1	an	an	DET
gujaf-20	189	2	empirical	empirical	ADJ
gujaf-20	189	3	analysis	analysis	NOUN
gujaf-20	189	4	of	of	ADP
gujaf-20	189	5	the	the	DET
gujaf-20	189	6	relation	relation	NOUN
gujaf-20	189	7	between	between	ADP
gujaf-20	189	8	the	the	DET
gujaf-20	189	9	board	board	NOUN
gujaf-20	189	10	of	of	ADP
gujaf-20	189	11	director	director	NOUN
gujaf-20	189	12	composition	composition	NOUN
gujaf-20	189	13	and	and	CCONJ
gujaf-20	189	14	financial	financial	ADJ
gujaf-20	189	15	statement	statement	NOUN
gujaf-20	189	16	fraud	fraud	NOUN
gujaf-20	189	17	.	.	PUNCT
gujaf-20	190	1	the	the	DET
gujaf-20	190	2	accounting	accounting	NOUN
gujaf-20	190	3	review	review	NOUN
gujaf-20	190	4	71	71	NUM
gujaf-20	190	5	(	(	PUNCT
gujaf-20	190	6	4	4	NUM
gujaf-20	190	7	):	):	PUNCT
gujaf-20	190	8	443	443	NUM
gujaf-20	190	9	-	-	SYM
gujaf-20	190	10	465	465	NUM
gujaf-20	190	11	.	.	PUNCT
gujaf-20	191	1	bushman	bushman	PROPN
gujaf-20	191	2	,	,	PUNCT
gujaf-20	191	3	r.	r.	PROPN
gujaf-20	191	4	,	,	PUNCT
gujaf-20	191	5	q.	q.	PROPN
gujaf-20	191	6	chen	chen	PROPN
gujaf-20	191	7	,	,	PUNCT
gujaf-20	191	8	e.	e.	PROPN
gujaf-20	191	9	engel	engel	PROPN
gujaf-20	191	10	,	,	PUNCT
gujaf-20	191	11	and	and	CCONJ
gujaf-20	191	12	a.	a.	PROPN
gujaf-20	191	13	smith	smith	PROPN
gujaf-20	191	14	.	.	PUNCT
gujaf-20	192	1	(	(	PUNCT
gujaf-20	192	2	2004	2004	NUM
gujaf-20	192	3	)	)	PUNCT
gujaf-20	192	4	.	.	PUNCT
gujaf-20	193	1	financial	financial	ADJ
gujaf-20	193	2	accounting	accounting	NOUN
gujaf-20	193	3	information	information	NOUN
gujaf-20	193	4	,	,	PUNCT
gujaf-20	193	5	organizational	organizational	ADJ
gujaf-20	193	6	complexity	complexity	NOUN
gujaf-20	193	7	and	and	CCONJ
gujaf-20	193	8	corporate	corporate	ADJ
gujaf-20	193	9	governance	governance	NOUN
gujaf-20	193	10	systems	system	NOUN
gujaf-20	193	11	.	.	PUNCT
gujaf-20	194	1	journal	journal	NOUN
gujaf-20	194	2	of	of	ADP
gujaf-20	194	3	accounting	accounting	NOUN
gujaf-20	194	4	and	and	CCONJ
gujaf-20	194	5	economics	economic	NOUN
gujaf-20	194	6	37(2	37(2	PRON
gujaf-20	194	7	):	):	PUNCT
gujaf-20	194	8	167–201	167–201	NUM
gujaf-20	194	9	.	.	PUNCT
gujaf-20	195	1	cristini	cristini	PROPN
gujaf-20	195	2	,	,	PUNCT
gujaf-20	195	3	g.	g.	PROPN
gujaf-20	195	4	g.	g.	PROPN
gujaf-20	195	5	,	,	PUNCT
gujaf-20	195	6	(	(	PUNCT
gujaf-20	195	7	2010	2010	NUM
gujaf-20	195	8	)	)	PUNCT
gujaf-20	195	9	.	.	PUNCT
gujaf-20	196	1	financial	financial	ADJ
gujaf-20	196	2	reporting	reporting	NOUN
gujaf-20	196	3	quality	quality	NOUN
gujaf-20	196	4	and	and	CCONJ
gujaf-20	196	5	corporate	corporate	ADJ
gujaf-20	196	6	governance	governance	NOUN
gujaf-20	196	7	:	:	PUNCT
gujaf-20	196	8	the	the	DET
gujaf-20	196	9	portuguese	portuguese	ADJ
gujaf-20	196	10	companies	company	NOUN
gujaf-20	196	11	evidence	evidence	VERB
gujaf-20	196	12	.	.	PUNCT
gujaf-20	197	1	journal	journal	NOUN
gujaf-20	197	2	of	of	ADP
gujaf-20	197	3	business	business	NOUN
gujaf-20	197	4	finance	finance	PROPN
gujaf-20	197	5	&	&	CCONJ
gujaf-20	197	6	accounting	accounting	NOUN
gujaf-20	197	7	.	.	PUNCT
gujaf-20	198	1	2	2	NUM
gujaf-20	198	2	(	(	PUNCT
gujaf-20	198	3	1	1	NUM
gujaf-20	198	4	)	)	PUNCT
gujaf-20	198	5	118	118	NUM
gujaf-20	198	6	-	-	SYM
gujaf-20	198	7	164	164	NUM
gujaf-20	198	8	.	.	PUNCT
gujaf-20	199	1	gujaf	gujaf	NOUN
gujaf-20	199	2	:	:	PUNCT
gujaf-20	199	3	gusau	gusau	PROPN
gujaf-20	199	4	journal	journal	NOUN
gujaf-20	199	5	of	of	ADP
gujaf-20	199	6	accounting	accounting	NOUN
gujaf-20	199	7	and	and	CCONJ
gujaf-20	199	8	finance	finance	NOUN
gujaf-20	199	9	,	,	PUNCT
gujaf-20	199	10	vol	vol	NOUN
gujaf-20	199	11	.	.	PUNCT
gujaf-20	200	1	i	i	PRON
gujaf-20	200	2	,	,	PUNCT
gujaf-20	200	3	issue	issue	NOUN
gujaf-20	200	4	1	1	NUM
gujaf-20	200	5	,	,	PUNCT
gujaf-20	200	6	april	april	PROPN
gujaf-20	200	7	,	,	PUNCT
gujaf-20	200	8	2020	2020	NUM
gujaf-20	200	9	issn	issn	VERB
gujaf-20	200	10	2756	2756	NUM
gujaf-20	200	11	-	-	PUNCT
gujaf-20	200	12	665x	665x	NOUN
gujaf-20	200	13	13	13	NUM
gujaf-20	200	14	dechow	dechow	ADJ
gujaf-20	200	15	,	,	PUNCT
gujaf-20	200	16	p.	p.	PROPN
gujaf-20	200	17	,	,	PUNCT
gujaf-20	200	18	dichev	dichev	PROPN
gujaf-20	200	19	,	,	PUNCT
gujaf-20	200	20	i.	i.	PROPN
gujaf-20	200	21	,	,	PUNCT
gujaf-20	200	22	(	(	PUNCT
gujaf-20	200	23	2002	2002	NUM
gujaf-20	200	24	)	)	PUNCT
gujaf-20	200	25	.	.	PUNCT
gujaf-20	201	1	the	the	DET
gujaf-20	201	2	quality	quality	NOUN
gujaf-20	201	3	of	of	ADP
gujaf-20	201	4	accruals	accrual	NOUN
gujaf-20	201	5	and	and	CCONJ
gujaf-20	201	6	earnings	earning	NOUN
gujaf-20	201	7	:	:	PUNCT
gujaf-20	201	8	the	the	DET
gujaf-20	201	9	role	role	NOUN
gujaf-20	201	10	of	of	ADP
gujaf-20	201	11	accrual	accrual	ADJ
gujaf-20	201	12	estimation	estimation	NOUN
gujaf-20	201	13	errors	error	NOUN
gujaf-20	201	14	.	.	PUNCT
gujaf-20	202	1	the	the	DET
gujaf-20	202	2	accounting	accounting	NOUN
gujaf-20	202	3	review	review	NOUN
gujaf-20	202	4	77	77	NUM
gujaf-20	202	5	,	,	PUNCT
gujaf-20	202	6	35	35	NUM
gujaf-20	202	7	-	-	SYM
gujaf-20	202	8	59	59	NUM
gujaf-20	202	9	.	.	PUNCT
gujaf-20	202	10	defond	defond	NOUN
gujaf-20	202	11	,	,	PUNCT
gujaf-20	202	12	mark	mark	PROPN
gujaf-20	202	13	l.	l.	PROPN
gujaf-20	202	14	,	,	PUNCT
gujaf-20	202	15	&	&	CCONJ
gujaf-20	202	16	james	james	PROPN
gujaf-20	202	17	j.	j.	PROPN
gujaf-20	202	18	,	,	PUNCT
gujaf-20	202	19	(	(	PUNCT
gujaf-20	202	20	1994	1994	NUM
gujaf-20	202	21	)	)	PUNCT
gujaf-20	202	22	,	,	PUNCT
gujaf-20	202	23	debt	debt	NOUN
gujaf-20	202	24	covenant	covenant	NOUN
gujaf-20	202	25	violation	violation	NOUN
gujaf-20	202	26	and	and	CCONJ
gujaf-20	202	27	manipulation	manipulation	NOUN
gujaf-20	202	28	of	of	ADP
gujaf-20	202	29	accruals	accrual	NOUN
gujaf-20	202	30	,	,	PUNCT
gujaf-20	202	31	journal	journal	NOUN
gujaf-20	202	32	of	of	ADP
gujaf-20	202	33	accounting	accounting	NOUN
gujaf-20	202	34	and	and	CCONJ
gujaf-20	202	35	economics	economic	NOUN
gujaf-20	202	36	17	17	NUM
gujaf-20	202	37	,	,	PUNCT
gujaf-20	202	38	145	145	NUM
gujaf-20	202	39	-	-	SYM
gujaf-20	202	40	176	176	NUM
gujaf-20	202	41	.	.	PUNCT
gujaf-20	203	1	denis	denis	PROPN
gujaf-20	203	2	c.	c.	PROPN
gujaf-20	203	3	,	,	PUNCT
gujaf-20	203	4	marie	marie	PROPN
gujaf-20	203	5	j.	j.	PROPN
gujaf-20	203	6	l.	l.	PROPN
gujaf-20	203	7	and	and	CCONJ
gujaf-20	203	8	michael	michael	PROPN
gujaf-20	203	9	m.	m.	PROPN
gujaf-20	203	10	(	(	PUNCT
gujaf-20	203	11	2009	2009	NUM
gujaf-20	203	12	)	)	PUNCT
gujaf-20	203	13	financial	financial	ADJ
gujaf-20	203	14	reporting	reporting	NOUN
gujaf-20	203	15	transparency	transparency	NOUN
gujaf-20	203	16	and	and	CCONJ
gujaf-20	203	17	earnings	earning	NOUN
gujaf-20	203	18	quality	quality	NOUN
gujaf-20	203	19	:	:	PUNCT
gujaf-20	203	20	a	a	DET
gujaf-20	203	21	governance	governance	NOUN
gujaf-20	203	22	perspective	perspective	NOUN
gujaf-20	203	23	.	.	PUNCT
gujaf-20	204	1	journal	journal	PROPN
gujaf-20	204	2	of	of	ADP
gujaf-20	204	3	business	business	NOUN
gujaf-20	204	4	finance	finance	PROPN
gujaf-20	204	5	&	&	CCONJ
gujaf-20	204	6	accounting	accounting	PROPN
gujaf-20	204	7	june	june	PROPN
gujaf-20	204	8	,	,	PUNCT
gujaf-20	204	9	21	21	NUM
gujaf-20	204	10	-	-	SYM
gujaf-20	204	11	35	35	NUM
gujaf-20	204	12	.	.	PUNCT
gujaf-20	205	1	dimitropoulos	dimitropoulo	NOUN
gujaf-20	205	2	,	,	PUNCT
gujaf-20	205	3	p.	p.	NOUN
gujaf-20	205	4	&	&	CCONJ
gujaf-20	205	5	asteriou	asteriou	PROPN
gujaf-20	205	6	,	,	PUNCT
gujaf-20	205	7	d.	d.	PROPN
gujaf-20	205	8	(	(	PUNCT
gujaf-20	205	9	2010	2010	NUM
gujaf-20	205	10	)	)	PUNCT
gujaf-20	205	11	.	.	PUNCT
gujaf-20	206	1	the	the	DET
gujaf-20	206	2	effect	effect	NOUN
gujaf-20	206	3	of	of	ADP
gujaf-20	206	4	board	board	NOUN
gujaf-20	206	5	composition	composition	NOUN
gujaf-20	206	6	on	on	ADP
gujaf-20	206	7	the	the	DET
gujaf-20	206	8	informativeness	informativeness	NOUN
gujaf-20	206	9	and	and	CCONJ
gujaf-20	206	10	quality	quality	NOUN
gujaf-20	206	11	of	of	ADP
gujaf-20	206	12	annual	annual	ADJ
gujaf-20	206	13	earnings	earning	NOUN
gujaf-20	206	14	:	:	PUNCT
gujaf-20	206	15	empirical	empirical	ADJ
gujaf-20	206	16	evidence	evidence	NOUN
gujaf-20	206	17	from	from	ADP
gujaf-20	206	18	greece	greece	PROPN
gujaf-20	206	19	,	,	PUNCT
gujaf-20	206	20	research	research	NOUN
gujaf-20	206	21	in	in	ADP
gujaf-20	206	22	international	international	ADJ
gujaf-20	206	23	business	business	NOUN
gujaf-20	206	24	and	and	CCONJ
gujaf-20	206	25	finance	finance	NOUN
gujaf-20	206	26	,	,	PUNCT
gujaf-20	206	27	24	24	NUM
gujaf-20	206	28	,	,	PUNCT
gujaf-20	206	29	190	190	NUM
gujaf-20	206	30	-	-	SYM
gujaf-20	206	31	205	205	NUM
gujaf-20	206	32	.	.	PUNCT
gujaf-20	207	1	dechow	dechow	ADJ
gujaf-20	207	2	,	,	PUNCT
gujaf-20	207	3	p.m.	p.m.	NOUN
gujaf-20	207	4	,	,	PUNCT
gujaf-20	207	5	r.g	r.g	PROPN
gujaf-20	207	6	.	.	PROPN
gujaf-20	207	7	sloan	sloan	PROPN
gujaf-20	207	8	&	&	CCONJ
gujaf-20	207	9	a.p	a.p	PROPN
gujaf-20	207	10	.	.	PROPN
gujaf-20	207	11	sweeney	sweeney	PROPN
gujaf-20	207	12	(	(	PUNCT
gujaf-20	207	13	1996	1996	NUM
gujaf-20	207	14	)	)	PUNCT
gujaf-20	207	15	.	.	PUNCT
gujaf-20	207	16	causes	cause	NOUN
gujaf-20	207	17	and	and	CCONJ
gujaf-20	207	18	consequences	consequence	NOUN
gujaf-20	207	19	of	of	ADP
gujaf-20	207	20	earnings	earning	NOUN
gujaf-20	207	21	manipulation	manipulation	NOUN
gujaf-20	207	22	:	:	PUNCT
gujaf-20	207	23	an	an	DET
gujaf-20	207	24	analysis	analysis	NOUN
gujaf-20	207	25	of	of	ADP
gujaf-20	207	26	firms	firm	NOUN
gujaf-20	207	27	subject	subject	ADJ
gujaf-20	207	28	to	to	ADP
gujaf-20	207	29	enforcement	enforcement	NOUN
gujaf-20	207	30	actions	action	NOUN
gujaf-20	207	31	by	by	ADP
gujaf-20	207	32	sec	sec	PROPN
gujaf-20	207	33	.	.	PUNCT
gujaf-20	208	1	contemporary	contemporary	ADJ
gujaf-20	208	2	accounting	accounting	PROPN
gujaf-20	208	3	research	research	NOUN
gujaf-20	208	4	13	13	NUM
gujaf-20	208	5	:	:	SYM
gujaf-20	208	6	1	1	NUM
gujaf-20	208	7	-	-	SYM
gujaf-20	208	8	36	36	NUM
gujaf-20	208	9	.	.	PUNCT
gujaf-20	209	1	dechow	dechow	ADJ
gujaf-20	209	2	,	,	PUNCT
gujaf-20	209	3	p.	p.	PROPN
gujaf-20	209	4	,	,	PUNCT
gujaf-20	209	5	ge	ge	PROPN
gujaf-20	209	6	,	,	PUNCT
gujaf-20	209	7	w.	w.	PROPN
gujaf-20	209	8	and	and	CCONJ
gujaf-20	209	9	schrand	schrand	PROPN
gujaf-20	209	10	,	,	PUNCT
gujaf-20	209	11	c.	c.	PROPN
gujaf-20	209	12	(	(	PUNCT
gujaf-20	209	13	2010	2010	NUM
gujaf-20	209	14	)	)	PUNCT
gujaf-20	209	15	,	,	PUNCT
gujaf-20	209	16	‘	'	PUNCT
gujaf-20	209	17	understanding	understand	VERB
gujaf-20	209	18	earnings	earning	NOUN
gujaf-20	209	19	quality	quality	NOUN
gujaf-20	209	20	:	:	PUNCT
gujaf-20	209	21	a	a	DET
gujaf-20	209	22	review	review	NOUN
gujaf-20	209	23	of	of	ADP
gujaf-20	209	24	the	the	DET
gujaf-20	209	25	proxies	proxy	NOUN
gujaf-20	209	26	,	,	PUNCT
gujaf-20	209	27	their	their	PRON
gujaf-20	209	28	determinants	determinant	NOUN
gujaf-20	209	29	and	and	CCONJ
gujaf-20	209	30	their	their	PRON
gujaf-20	209	31	consequences	consequence	NOUN
gujaf-20	209	32	’	'	PUNCT
gujaf-20	209	33	,	,	PUNCT
gujaf-20	209	34	journal	journal	NOUN
gujaf-20	209	35	of	of	ADP
gujaf-20	209	36	accounting	accounting	PROPN
gujaf-20	209	37	&	&	CCONJ
gujaf-20	209	38	economics	economic	NOUN
gujaf-20	209	39	,	,	PUNCT
gujaf-20	209	40	vol	vol	NOUN
gujaf-20	209	41	.	.	PROPN
gujaf-20	210	1	50	50	NUM
gujaf-20	210	2	no	no	NOUN
gujaf-20	210	3	.	.	PUNCT
gujaf-20	211	1	2/3	2/3	NUM
gujaf-20	211	2	,	,	PUNCT
gujaf-20	211	3	pp	pp	ADJ
gujaf-20	211	4	.	.	PUNCT
gujaf-20	212	1	344–401	344–401	NUM
gujaf-20	212	2	eng	eng	PROPN
gujaf-20	212	3	,	,	PUNCT
gujaf-20	212	4	l.l	l.l	PROPN
gujaf-20	212	5	.	.	PROPN
gujaf-20	212	6	&	&	CCONJ
gujaf-20	212	7	m.	m.	PROPN
gujaf-20	212	8	shackell	shackell	PROPN
gujaf-20	212	9	(	(	PUNCT
gujaf-20	212	10	2001	2001	NUM
gujaf-20	212	11	)	)	PUNCT
gujaf-20	212	12	.	.	PUNCT
gujaf-20	213	1	the	the	DET
gujaf-20	213	2	implications	implication	NOUN
gujaf-20	213	3	of	of	ADP
gujaf-20	213	4	long	long	ADJ
gujaf-20	213	5	-	-	PUNCT
gujaf-20	213	6	term	term	NOUN
gujaf-20	213	7	performance	performance	NOUN
gujaf-20	213	8	plans	plan	NOUN
gujaf-20	213	9	and	and	CCONJ
gujaf-20	213	10	institutional	institutional	ADJ
gujaf-20	213	11	ownership	ownership	NOUN
gujaf-20	213	12	for	for	ADP
gujaf-20	213	13	firms	firm	NOUN
gujaf-20	213	14	’	’	PART
gujaf-20	213	15	research	research	NOUN
gujaf-20	213	16	and	and	CCONJ
gujaf-20	213	17	development	development	NOUN
gujaf-20	213	18	expenses	expense	NOUN
gujaf-20	213	19	.	.	PUNCT
gujaf-20	214	1	journal	journal	NOUN
gujaf-20	214	2	of	of	ADP
gujaf-20	214	3	accounting	accounting	NOUN
gujaf-20	214	4	auditing	auditing	NOUN
gujaf-20	214	5	and	and	CCONJ
gujaf-20	214	6	finance	finance	NOUN
gujaf-20	214	7	16	16	NUM
gujaf-20	214	8	:	:	PUNCT
gujaf-20	214	9	117	117	NUM
gujaf-20	214	10	-	-	SYM
gujaf-20	214	11	139	139	NUM
gujaf-20	214	12	.	.	PUNCT
gujaf-20	215	1	firth	firth	PROPN
gujaf-20	215	2	,	,	PUNCT
gujaf-20	215	3	m.	m.	NOUN
gujaf-20	215	4	,	,	PUNCT
gujaf-20	215	5	fung	fung	PROPN
gujaf-20	215	6	,	,	PUNCT
gujaf-20	215	7	p.	p.	PROPN
gujaf-20	215	8	&	&	CCONJ
gujaf-20	215	9	rui	rui	PROPN
gujaf-20	215	10	,	,	PUNCT
gujaf-20	215	11	o.	o.	PROPN
gujaf-20	215	12	(	(	PUNCT
gujaf-20	215	13	2007	2007	NUM
gujaf-20	215	14	)	)	PUNCT
gujaf-20	215	15	.	.	PUNCT
gujaf-20	216	1	ownership	ownership	NOUN
gujaf-20	216	2	,	,	PUNCT
gujaf-20	216	3	two	two	NUM
gujaf-20	216	4	-	-	PUNCT
gujaf-20	216	5	tier	tier	NOUN
gujaf-20	216	6	board	board	NOUN
gujaf-20	216	7	structure	structure	NOUN
gujaf-20	216	8	,	,	PUNCT
gujaf-20	216	9	and	and	CCONJ
gujaf-20	216	10	the	the	DET
gujaf-20	216	11	informativeness	informativeness	NOUN
gujaf-20	216	12	of	of	ADP
gujaf-20	216	13	earnings	earning	NOUN
gujaf-20	216	14	:	:	PUNCT
gujaf-20	216	15	evidence	evidence	NOUN
gujaf-20	216	16	from	from	ADP
gujaf-20	216	17	china	china	PROPN
gujaf-20	216	18	.	.	PUNCT
gujaf-20	217	1	journal	journal	PROPN
gujaf-20	217	2	of	of	ADP
gujaf-20	217	3	accounting	accounting	NOUN
gujaf-20	217	4	and	and	CCONJ
gujaf-20	217	5	public	public	ADJ
gujaf-20	217	6	policy	policy	NOUN
gujaf-20	217	7	,	,	PUNCT
gujaf-20	217	8	26	26	NUM
gujaf-20	217	9	,	,	PUNCT
gujaf-20	217	10	(	(	PUNCT
gujaf-20	217	11	4	4	NUM
gujaf-20	217	12	)	)	PUNCT
gujaf-20	217	13	,	,	PUNCT
gujaf-20	217	14	463	463	NUM
gujaf-20	217	15	-	-	SYM
gujaf-20	217	16	496	496	NUM
gujaf-20	217	17	.	.	PUNCT
gujaf-20	218	1	francis	francis	PROPN
gujaf-20	218	2	,	,	PUNCT
gujaf-20	218	3	j	j	PROPN
gujaf-20	218	4	,	,	PUNCT
gujaf-20	218	5	r.	r.	PROPN
gujaf-20	218	6	lafond	lafond	PROPN
gujaf-20	218	7	,	,	PUNCT
gujaf-20	218	8	p.	p.	NOUN
gujaf-20	218	9	olsson	olsson	PROPN
gujaf-20	218	10	&	&	CCONJ
gujaf-20	218	11	k.	k.	PROPN
gujaf-20	218	12	schipper	schipper	PROPN
gujaf-20	218	13	.	.	PUNCT
gujaf-20	219	1	(	(	PUNCT
gujaf-20	219	2	2005	2005	NUM
gujaf-20	219	3	)	)	PUNCT
gujaf-20	219	4	.	.	PUNCT
gujaf-20	220	1	the	the	DET
gujaf-20	220	2	market	market	NOUN
gujaf-20	220	3	pricing	pricing	NOUN
gujaf-20	220	4	of	of	ADP
gujaf-20	220	5	accruals	accrual	NOUN
gujaf-20	220	6	quality	quality	NOUN
gujaf-20	220	7	.	.	PUNCT
gujaf-20	221	1	journal	journal	NOUN
gujaf-20	221	2	of	of	ADP
gujaf-20	221	3	accounting	accounting	NOUN
gujaf-20	221	4	and	and	CCONJ
gujaf-20	221	5	economics	economic	NOUN
gujaf-20	221	6	39(2	39(2	NUM
gujaf-20	221	7	):	):	PUNCT
gujaf-20	221	8	295	295	NUM
gujaf-20	221	9	-	-	SYM
gujaf-20	221	10	327	327	NUM
gujaf-20	221	11	.	.	PUNCT
gujaf-20	222	1	hamdan	hamdan	PROPN
gujaf-20	222	2	a.m.	a.m.	PROPN
gujaf-20	222	3	,	,	PUNCT
gujaf-20	222	4	mushtaha	mushtaha	PROPN
gujaf-20	222	5	s.m	s.m	PROPN
gujaf-20	222	6	.	.	PROPN
gujaf-20	222	7	,	,	PUNCT
gujaf-20	222	8	&	&	CCONJ
gujaf-20	222	9	al	al	PROPN
gujaf-20	222	10	-	-	PUNCT
gujaf-20	222	11	sartawi	sartawi	PROPN
gujaf-20	222	12	,	,	PUNCT
gujaf-20	222	13	a.m.	a.m.	PROPN
gujaf-20	222	14	(	(	PUNCT
gujaf-20	222	15	2013	2013	NUM
gujaf-20	222	16	)	)	PUNCT
gujaf-20	222	17	.	.	PUNCT
gujaf-20	223	1	the	the	DET
gujaf-20	223	2	audit	audit	NOUN
gujaf-20	223	3	committee	committee	NOUN
gujaf-20	223	4	independence	independence	NOUN
gujaf-20	223	5	,	,	PUNCT
gujaf-20	223	6	characteristics	characteristic	NOUN
gujaf-20	223	7	and	and	CCONJ
gujaf-20	223	8	earnings	earning	NOUN
gujaf-20	223	9	quality	quality	NOUN
gujaf-20	223	10	:	:	PUNCT
gujaf-20	223	11	evidence	evidence	NOUN
gujaf-20	223	12	from	from	ADP
gujaf-20	223	13	jordan	jordan	PROPN
gujaf-20	223	14	.	.	PUNCT
gujaf-20	224	1	australasian	australasian	ADJ
gujaf-20	224	2	accounting	accounting	NOUN
gujaf-20	224	3	,	,	PUNCT
gujaf-20	224	4	business	business	NOUN
gujaf-20	224	5	andfinance	andfinance	PROPN
gujaf-20	224	6	journal	journal	PROPN
gujaf-20	224	7	,	,	PUNCT
gujaf-20	224	8	7	7	NUM
gujaf-20	224	9	(	(	PUNCT
gujaf-20	224	10	4	4	NUM
gujaf-20	224	11	)	)	PUNCT
gujaf-20	224	12	,	,	PUNCT
gujaf-20	224	13	51	51	NUM
gujaf-20	224	14	-	-	SYM
gujaf-20	224	15	79	79	NUM
gujaf-20	224	16	.	.	PUNCT
gujaf-20	225	1	hussaini	hussaini	PROPN
gujaf-20	225	2	and	and	CCONJ
gujaf-20	225	3	idris	idris	PROPN
gujaf-20	225	4	(	(	PUNCT
gujaf-20	225	5	2014	2014	NUM
gujaf-20	225	6	)	)	PUNCT
gujaf-20	225	7	.	.	PUNCT
gujaf-20	226	1	monitoring	monitor	VERB
gujaf-20	226	2	characteristics	characteristic	NOUN
gujaf-20	226	3	and	and	CCONJ
gujaf-20	226	4	financial	financial	ADJ
gujaf-20	226	5	reporting	reporting	NOUN
gujaf-20	226	6	quality	quality	NOUN
gujaf-20	226	7	of	of	ADP
gujaf-20	226	8	listed	list	VERB
gujaf-20	226	9	conglomerates	conglomerate	NOUN
gujaf-20	226	10	firms	firm	NOUN
gujaf-20	226	11	in	in	ADP
gujaf-20	226	12	nigeria	nigeria	PROPN
gujaf-20	226	13	.	.	PUNCT
gujaf-20	227	1	journal	journal	PROPN
gujaf-20	227	2	of	of	ADP
gujaf-20	227	3	accounting	accounting	NOUN
gujaf-20	227	4	research	research	NOUN
gujaf-20	227	5	and	and	CCONJ
gujaf-20	227	6	practice	practice	NOUN
gujaf-20	227	7	,	,	PUNCT
gujaf-20	227	8	vol	vol	NOUN
gujaf-20	227	9	.	.	PROPN
gujaf-20	227	10	3	3	NUM
gujaf-20	227	11	,	,	PUNCT
gujaf-20	227	12	no.2,pg.75	no.2,pg.75	X
gujaf-20	227	13	-	-	PROPN
gujaf-20	227	14	93	93	NUM
gujaf-20	227	15	johnson	johnson	PROPN
gujaf-20	227	16	,	,	PUNCT
gujaf-20	227	17	t.	t.	PROPN
gujaf-20	227	18	(	(	PUNCT
gujaf-20	227	19	2005	2005	NUM
gujaf-20	227	20	)	)	PUNCT
gujaf-20	227	21	.	.	PUNCT
gujaf-20	228	1	relevance	relevance	NOUN
gujaf-20	228	2	and	and	CCONJ
gujaf-20	228	3	reliability	reliability	NOUN
gujaf-20	228	4	.	.	PUNCT
gujaf-20	229	1	article	article	NOUN
gujaf-20	229	2	from	from	ADP
gujaf-20	229	3	the	the	DET
gujaf-20	229	4	fasb	fasb	PROPN
gujaf-20	229	5	report	report	NOUN
gujaf-20	229	6	.	.	PUNCT
gujaf-20	230	1	feb	feb	PROPN
gujaf-20	230	2	.	.	PROPN
gujaf-20	230	3	28	28	NUM
gujaf-20	230	4	.	.	PUNCT
gujaf-20	231	1	karamanou	karamanou	PROPN
gujaf-20	231	2	,	,	PUNCT
gujaf-20	231	3	i.	i.	PROPN
gujaf-20	231	4	&	&	CCONJ
gujaf-20	231	5	vafeas	vafea	NOUN
gujaf-20	231	6	,	,	PUNCT
gujaf-20	231	7	n.	n.	NOUN
gujaf-20	231	8	(	(	PUNCT
gujaf-20	231	9	2005	2005	NUM
gujaf-20	231	10	)	)	PUNCT
gujaf-20	231	11	.	.	PUNCT
gujaf-20	232	1	the	the	DET
gujaf-20	232	2	association	association	NOUN
gujaf-20	232	3	between	between	ADP
gujaf-20	232	4	corporate	corporate	ADJ
gujaf-20	232	5	boards	board	NOUN
gujaf-20	232	6	,	,	PUNCT
gujaf-20	232	7	audit	audit	NOUN
gujaf-20	232	8	committees	committee	NOUN
gujaf-20	232	9	,	,	PUNCT
gujaf-20	232	10	and	and	CCONJ
gujaf-20	232	11	management	management	NOUN
gujaf-20	232	12	earnings	earning	NOUN
gujaf-20	232	13	forecasts	forecast	NOUN
gujaf-20	232	14	:	:	PUNCT
gujaf-20	232	15	an	an	DET
gujaf-20	232	16	empirical	empirical	ADJ
gujaf-20	232	17	analysis	analysis	NOUN
gujaf-20	232	18	.	.	PUNCT
gujaf-20	233	1	journal	journal	NOUN
gujaf-20	233	2	of	of	ADP
gujaf-20	233	3	accounting	accounting	NOUN
gujaf-20	233	4	research	research	NOUN
gujaf-20	233	5	,	,	PUNCT
gujaf-20	233	6	43	43	NUM
gujaf-20	233	7	,	,	PUNCT
gujaf-20	233	8	(	(	PUNCT
gujaf-20	233	9	3	3	NUM
gujaf-20	233	10	)	)	PUNCT
gujaf-20	233	11	,	,	PUNCT
gujaf-20	233	12	453486	453486	NUM
gujaf-20	233	13	.	.	PUNCT
gujaf-20	234	1	kamaruzaman	kamaruzaman	NOUN
gujaf-20	234	2	,	,	PUNCT
gujaf-20	234	3	a.	a.	PROPN
gujaf-20	234	4	j.	j.	PROPN
gujaf-20	234	5	,	,	PUNCT
gujaf-20	234	6	mazlifa	mazlifa	VERB
gujaf-20	234	7	m.d	m.d	PROPN
gujaf-20	234	8	.	.	PROPN
gujaf-20	234	9	,	,	PUNCT
gujaf-20	234	10	&	&	CCONJ
gujaf-20	234	11	maisarah	maisarah	PROPN
gujaf-20	234	12	a.	a.	NOUN
gujaf-20	234	13	r	r	PROPN
gujaf-20	234	14	(	(	PUNCT
gujaf-20	234	15	2009	2009	NUM
gujaf-20	234	16	)	)	PUNCT
gujaf-20	234	17	.	.	PUNCT
gujaf-20	235	1	the	the	DET
gujaf-20	235	2	association	association	NOUN
gujaf-20	235	3	between	between	ADP
gujaf-20	235	4	firm	firm	ADJ
gujaf-20	235	5	characteristics	characteristic	NOUN
gujaf-20	235	6	and	and	CCONJ
gujaf-20	235	7	financial	financial	ADJ
gujaf-20	235	8	statements	statement	NOUN
gujaf-20	235	9	transparency	transparency	NOUN
gujaf-20	235	10	:	:	PUNCT
gujaf-20	235	11	the	the	DET
gujaf-20	235	12	gujaf	gujaf	NOUN
gujaf-20	235	13	:	:	PUNCT
gujaf-20	235	14	gusau	gusau	PROPN
gujaf-20	235	15	journal	journal	NOUN
gujaf-20	235	16	of	of	ADP
gujaf-20	235	17	accounting	accounting	NOUN
gujaf-20	235	18	and	and	CCONJ
gujaf-20	235	19	finance	finance	NOUN
gujaf-20	235	20	,	,	PUNCT
gujaf-20	235	21	vol	vol	NOUN
gujaf-20	235	22	.	.	PUNCT
gujaf-20	236	1	i	i	PRON
gujaf-20	236	2	,	,	PUNCT
gujaf-20	236	3	issue	issue	NOUN
gujaf-20	236	4	1	1	NUM
gujaf-20	236	5	,	,	PUNCT
gujaf-20	236	6	april	april	PROPN
gujaf-20	236	7	,	,	PUNCT
gujaf-20	236	8	2020	2020	NUM
gujaf-20	236	9	issn	issn	VERB
gujaf-20	236	10	2756	2756	NUM
gujaf-20	236	11	-	-	PUNCT
gujaf-20	236	12	665x	665x	NOUN
gujaf-20	236	13	14	14	NUM
gujaf-20	236	14	case	case	NOUN
gujaf-20	236	15	of	of	ADP
gujaf-20	236	16	egypt	egypt	PROPN
gujaf-20	236	17	.	.	PUNCT
gujaf-20	237	1	international	international	ADJ
gujaf-20	237	2	journal	journal	PROPN
gujaf-20	237	3	of	of	ADP
gujaf-20	237	4	accounting	accounting	NOUN
gujaf-20	237	5	,	,	PUNCT
gujaf-20	237	6	vol	vol	NOUN
gujaf-20	237	7	.	.	PROPN
gujaf-20	237	8	18	18	NUM
gujaf-20	237	9	no.2	no.2	PROPN
gujaf-20	237	10	,	,	PUNCT
gujaf-20	237	11	211223	211223	NUM
gujaf-20	237	12	.	.	PUNCT
gujaf-20	238	1	klein	klein	PROPN
gujaf-20	238	2	,	,	PUNCT
gujaf-20	238	3	a	a	PRON
gujaf-20	238	4	(	(	PUNCT
gujaf-20	238	5	2002	2002	NUM
gujaf-20	238	6	)	)	PUNCT
gujaf-20	238	7	.	.	PUNCT
gujaf-20	239	1	audit	audit	NOUN
gujaf-20	239	2	committee	committee	PROPN
gujaf-20	239	3	independence	independence	NOUN
gujaf-20	239	4	,	,	PUNCT
gujaf-20	239	5	board	board	NOUN
gujaf-20	239	6	of	of	ADP
gujaf-20	239	7	director	director	NOUN
gujaf-20	239	8	characteristics	characteristic	NOUN
gujaf-20	239	9	,	,	PUNCT
gujaf-20	239	10	and	and	CCONJ
gujaf-20	239	11	earnings	earning	NOUN
gujaf-20	239	12	management	management	NOUN
gujaf-20	239	13	journal	journal	NOUN
gujaf-20	239	14	of	of	ADP
gujaf-20	239	15	accounting	accounting	NOUN
gujaf-20	239	16	and	and	CCONJ
gujaf-20	239	17	economics	economic	NOUN
gujaf-20	239	18	,	,	PUNCT
gujaf-20	239	19	vol	vol	NOUN
gujaf-20	239	20	.	.	PROPN
gujaf-20	239	21	33	33	NUM
gujaf-20	239	22	,	,	PUNCT
gujaf-20	239	23	p.	p.	NOUN
gujaf-20	239	24	375−400	375−400	PROPN
gujaf-20	239	25	.	.	PUNCT
gujaf-20	239	26	leuz	leuz	PROPN
gujaf-20	239	27	,	,	PUNCT
gujaf-20	239	28	c.	c.	PROPN
gujaf-20	239	29	,	,	PUNCT
gujaf-20	239	30	&	&	CCONJ
gujaf-20	239	31	wysocki	wysocki	PROPN
gujaf-20	239	32	,	,	PUNCT
gujaf-20	239	33	p.	p.	PROPN
gujaf-20	239	34	d.	d.	PROPN
gujaf-20	239	35	(	(	PUNCT
gujaf-20	239	36	2016	2016	NUM
gujaf-20	239	37	)	)	PUNCT
gujaf-20	239	38	.	.	PUNCT
gujaf-20	240	1	the	the	DET
gujaf-20	240	2	economics	economic	NOUN
gujaf-20	240	3	of	of	ADP
gujaf-20	240	4	disclosure	disclosure	NOUN
gujaf-20	240	5	and	and	CCONJ
gujaf-20	240	6	financial	financial	ADJ
gujaf-20	240	7	reporting	reporting	NOUN
gujaf-20	240	8	regulation	regulation	NOUN
gujaf-20	240	9	:	:	PUNCT
gujaf-20	240	10	evidence	evidence	NOUN
gujaf-20	240	11	and	and	CCONJ
gujaf-20	240	12	suggestions	suggestion	NOUN
gujaf-20	240	13	for	for	ADP
gujaf-20	240	14	future	future	ADJ
gujaf-20	240	15	research	research	NOUN
gujaf-20	240	16	.	.	PUNCT
gujaf-20	241	1	journal	journal	PROPN
gujaf-20	241	2	of	of	ADP
gujaf-20	241	3	accountingresearch	accountingresearch	PROPN
gujaf-20	241	4	,	,	PUNCT
gujaf-20	241	5	54(2	54(2	NUM
gujaf-20	241	6	)	)	PUNCT
gujaf-20	241	7	,	,	PUNCT
gujaf-20	241	8	525	525	NUM
gujaf-20	241	9	-	-	SYM
gujaf-20	241	10	622	622	NUM
gujaf-20	241	11	.	.	PUNCT
gujaf-20	242	1	muhammad	muhammad	PROPN
gujaf-20	242	2	&	&	CCONJ
gujaf-20	242	3	ramezanali	ramezanali	PROPN
gujaf-20	242	4	(	(	PUNCT
gujaf-20	242	5	2012	2012	NUM
gujaf-20	242	6	)	)	PUNCT
gujaf-20	242	7	.	.	PUNCT
gujaf-20	243	1	board	board	NOUN
gujaf-20	243	2	monitoring	monitoring	NOUN
gujaf-20	243	3	and	and	CCONJ
gujaf-20	243	4	earnings	earning	NOUN
gujaf-20	243	5	quality	quality	NOUN
gujaf-20	243	6	:	:	PUNCT
gujaf-20	243	7	an	an	DET
gujaf-20	243	8	empirical	empirical	ADJ
gujaf-20	243	9	study	study	NOUN
gujaf-20	243	10	in	in	ADP
gujaf-20	243	11	iran	iran	PROPN
gujaf-20	243	12	.	.	PUNCT
gujaf-20	244	1	african	african	ADJ
gujaf-20	244	2	journal	journal	PROPN
gujaf-20	244	3	of	of	ADP
gujaf-20	244	4	business	business	NOUN
gujaf-20	244	5	management	management	NOUN
gujaf-20	244	6	vol	vol	NOUN
gujaf-20	244	7	.	.	PROPN
gujaf-20	244	8	6(11	6(11	NUM
gujaf-20	244	9	)	)	PUNCT
gujaf-20	244	10	,	,	PUNCT
gujaf-20	244	11	pp	pp	PROPN
gujaf-20	244	12	.	.	PUNCT
gujaf-20	245	1	4179	4179	NUM
gujaf-20	245	2	-	-	SYM
gujaf-20	245	3	4184	4184	NUM
gujaf-20	245	4	,	,	PUNCT
gujaf-20	245	5	21	21	NUM
gujaf-20	245	6	march	march	NOUN
gujaf-20	245	7	,	,	PUNCT
gujaf-20	245	8	2012	2012	NUM
gujaf-20	245	9	.	.	PUNCT
gujaf-20	246	1	omar	omar	PROPN
gujaf-20	246	2	(	(	PUNCT
gujaf-20	246	3	2017	2017	NUM
gujaf-20	246	4	)	)	PUNCT
gujaf-20	246	5	.	.	PUNCT
gujaf-20	247	1	the	the	DET
gujaf-20	247	2	impact	impact	NOUN
gujaf-20	247	3	of	of	ADP
gujaf-20	247	4	audit	audit	NOUN
gujaf-20	247	5	committee	committee	NOUN
gujaf-20	247	6	independence	independence	NOUN
gujaf-20	247	7	characteristics	characteristic	NOUN
gujaf-20	247	8	on	on	ADP
gujaf-20	247	9	earnings	earning	NOUN
gujaf-20	247	10	management	management	NOUN
gujaf-20	247	11	in	in	ADP
gujaf-20	247	12	the	the	DET
gujaf-20	247	13	pre	pre	NOUN
gujaf-20	247	14	-	-	ADJ
gujaf-20	247	15	and	and	CCONJ
gujaf-20	247	16	postbahraini	postbahraini	VERB
gujaf-20	247	17	corporate	corporate	ADJ
gujaf-20	247	18	governance	governance	NOUN
gujaf-20	247	19	code	code	NOUN
gujaf-20	247	20	2011	2011	NUM
gujaf-20	247	21	.	.	PUNCT
gujaf-20	248	1	asian	asian	ADJ
gujaf-20	248	2	journal	journal	PROPN
gujaf-20	248	3	of	of	ADP
gujaf-20	248	4	economics	economic	NOUN
gujaf-20	248	5	,	,	PUNCT
gujaf-20	248	6	business	business	NOUN
gujaf-20	248	7	andaccounting4(3	andaccounting4(3	NOUN
gujaf-20	248	8	):	):	PUNCT
gujaf-20	248	9	112	112	NUM
gujaf-20	248	10	,	,	PUNCT
gujaf-20	248	11	roychowdhury	roychowdhury	NOUN
gujaf-20	248	12	,	,	PUNCT
gujaf-20	248	13	s.	s.	PROPN
gujaf-20	248	14	(	(	PUNCT
gujaf-20	248	15	2006	2006	NUM
gujaf-20	248	16	)	)	PUNCT
gujaf-20	248	17	earnings	earning	NOUN
gujaf-20	248	18	management	management	NOUN
gujaf-20	248	19	through	through	ADP
gujaf-20	248	20	real	real	ADJ
gujaf-20	248	21	activities	activity	NOUN
gujaf-20	248	22	manipulation	manipulation	NOUN
gujaf-20	248	23	.	.	PUNCT
gujaf-20	249	1	journal	journal	NOUN
gujaf-20	249	2	of	of	ADP
gujaf-20	249	3	accounting	accounting	NOUN
gujaf-20	249	4	and	and	CCONJ
gujaf-20	249	5	economic	economic	ADJ
gujaf-20	249	6	,	,	PUNCT
gujaf-20	249	7	42	42	NUM
gujaf-20	249	8	,	,	PUNCT
gujaf-20	249	9	335–370	335–370	NUM
gujaf-20	249	10	.	.	PUNCT
gujaf-20	250	1	saifullahi	saifullahi	NOUN
gujaf-20	250	2	and	and	CCONJ
gujaf-20	250	3	shehu	shehu	NOUN
gujaf-20	250	4	(	(	PUNCT
gujaf-20	250	5	2016	2016	NUM
gujaf-20	250	6	)	)	PUNCT
gujaf-20	250	7	.	.	PUNCT
gujaf-20	251	1	monitoring	monitor	VERB
gujaf-20	251	2	characteristics	characteristic	NOUN
gujaf-20	251	3	and	and	CCONJ
gujaf-20	251	4	financial	financial	ADJ
gujaf-20	251	5	reporting	reporting	NOUN
gujaf-20	251	6	quality	quality	NOUN
gujaf-20	251	7	of	of	ADP
gujaf-20	251	8	nigerian	nigerian	ADJ
gujaf-20	251	9	listed	list	VERB
gujaf-20	251	10	consumer	consumer	NOUN
gujaf-20	251	11	goods	good	NOUN
gujaf-20	251	12	firms	firm	NOUN
gujaf-20	251	13	.	.	PUNCT
gujaf-20	252	1	unpublished	unpublished	ADJ
gujaf-20	252	2	journal	journal	PROPN
gujaf-20	252	3	sandra	sandra	PROPN
gujaf-20	252	4	(	(	PUNCT
gujaf-20	252	5	2014	2014	NUM
gujaf-20	252	6	)	)	PUNCT
gujaf-20	252	7	.	.	PUNCT
gujaf-20	253	1	the	the	DET
gujaf-20	253	2	effect	effect	NOUN
gujaf-20	253	3	of	of	ADP
gujaf-20	253	4	board	board	NOUN
gujaf-20	253	5	independence	independence	NOUN
gujaf-20	253	6	on	on	ADP
gujaf-20	253	7	the	the	DET
gujaf-20	253	8	earnings	earning	NOUN
gujaf-20	253	9	quality	quality	NOUN
gujaf-20	253	10	:	:	PUNCT
gujaf-20	253	11	evidence	evidence	NOUN
gujaf-20	253	12	fromportuguese	fromportuguese	PROPN
gujaf-20	253	13	listed	list	VERB
gujaf-20	253	14	companies	company	NOUN
gujaf-20	253	15	,	,	PUNCT
gujaf-20	253	16	australasian	australasian	ADJ
gujaf-20	253	17	accounting	accounting	NOUN
gujaf-20	253	18	,	,	PUNCT
gujaf-20	253	19	business	business	NOUN
gujaf-20	253	20	and	and	CCONJ
gujaf-20	253	21	finance	finance	NOUN
gujaf-20	253	22	journal	journal	NOUN
gujaf-20	253	23	,	,	PUNCT
gujaf-20	253	24	8(3	8(3	NUM
gujaf-20	253	25	)	)	PUNCT
gujaf-20	253	26	,	,	PUNCT
gujaf-20	253	27	23	23	NUM
gujaf-20	253	28	44	44	NUM
gujaf-20	253	29	.	.	PUNCT
gujaf-20	253	30	shehu	shehu	PROPN
gujaf-20	253	31	,	,	PUNCT
gujaf-20	253	32	u.h	u.h	PROPN
gujaf-20	253	33	.	.	PROPN
gujaf-20	254	1	(	(	PUNCT
gujaf-20	254	2	2013	2013	NUM
gujaf-20	254	3	)	)	PUNCT
gujaf-20	254	4	.	.	PUNCT
gujaf-20	255	1	financial	financial	ADJ
gujaf-20	255	2	reporting	reporting	NOUN
gujaf-20	255	3	quality	quality	NOUN
gujaf-20	255	4	,	,	PUNCT
gujaf-20	255	5	does	do	AUX
gujaf-20	255	6	monitoring	monitor	VERB
gujaf-20	255	7	characteristics	characteristic	NOUN
gujaf-20	255	8	matter	matter	NOUN
gujaf-20	255	9	?	?	PUNCT
gujaf-20	256	1	an	an	DET
gujaf-20	256	2	empirical	empirical	ADJ
gujaf-20	256	3	analysis	analysis	NOUN
gujaf-20	256	4	of	of	ADP
gujaf-20	256	5	nigerian	nigerian	ADJ
gujaf-20	256	6	manufacturing	manufacturing	NOUN
gujaf-20	256	7	sector	sector	NOUN
gujaf-20	256	8	.	.	PUNCT
gujaf-20	257	1	the	the	DET
gujaf-20	257	2	business	business	PROPN
gujaf-20	257	3	&	&	CCONJ
gujaf-20	257	4	management	management	PROPN
gujaf-20	257	5	review	review	NOUN
gujaf-20	257	6	,	,	PUNCT
gujaf-20	257	7	3	3	NUM
gujaf-20	257	8	(	(	PUNCT
gujaf-20	257	9	2	2	NUM
gujaf-20	257	10	)	)	PUNCT
gujaf-20	257	11	,	,	PUNCT
gujaf-20	257	12	147	147	NUM
gujaf-20	257	13	-	-	SYM
gujaf-20	257	14	158	158	NUM
gujaf-20	257	15	.	.	PUNCT
gujaf-20	257	16	shehu	shehu	PROPN
gujaf-20	257	17	,	,	PUNCT
gujaf-20	257	18	u.	u.	PROPN
gujaf-20	257	19	h.	h.	PROPN
gujaf-20	257	20	,	,	PUNCT
gujaf-20	257	21	&	&	CCONJ
gujaf-20	257	22	farouk	farouk	PROPN
gujaf-20	257	23	m.	m.	PROPN
gujaf-20	257	24	a.	a.	PROPN
gujaf-20	257	25	(	(	PUNCT
gujaf-20	257	26	2014	2014	NUM
gujaf-20	257	27	)	)	PUNCT
gujaf-20	257	28	.	.	PUNCT
gujaf-20	258	1	firm	firm	ADJ
gujaf-20	258	2	attributes	attribute	NOUN
gujaf-20	258	3	and	and	CCONJ
gujaf-20	258	4	earnings	earning	NOUN
gujaf-20	258	5	quality	quality	NOUN
gujaf-20	258	6	of	of	ADP
gujaf-20	258	7	listed	list	VERB
gujaf-20	258	8	oil	oil	NOUN
gujaf-20	258	9	and	and	CCONJ
gujaf-20	258	10	gas	gas	NOUN
gujaf-20	258	11	companies	company	NOUN
gujaf-20	258	12	in	in	ADP
gujaf-20	258	13	nigeria	nigeria	PROPN
gujaf-20	258	14	.	.	PUNCT
gujaf-20	259	1	research	research	NOUN
gujaf-20	259	2	journal	journal	PROPN
gujaf-20	259	3	of	of	ADP
gujaf-20	259	4	finance	finance	NOUN
gujaf-20	259	5	and	and	CCONJ
gujaf-20	259	6	accounting	accounting	NOUN
gujaf-20	259	7	,	,	PUNCT
gujaf-20	259	8	5	5	NUM
gujaf-20	259	9	(	(	PUNCT
gujaf-20	259	10	17	17	NUM
gujaf-20	259	11	)	)	PUNCT
gujaf-20	259	12	,	,	PUNCT
gujaf-20	259	13	10	10	NUM
gujaf-20	259	14	-	-	SYM
gujaf-20	259	15	16	16	NUM
gujaf-20	259	16	.	.	PUNCT
gujaf-20	260	1	shehu	shehu	PROPN
gujaf-20	260	2	u.h	u.h	PROPN
gujaf-20	260	3	(	(	PUNCT
gujaf-20	260	4	2012	2012	NUM
gujaf-20	260	5	)	)	PUNCT
gujaf-20	260	6	.	.	PUNCT
gujaf-20	261	1	firm	firm	ADJ
gujaf-20	261	2	attributes	attribute	NOUN
gujaf-20	261	3	and	and	CCONJ
gujaf-20	261	4	financial	financial	ADJ
gujaf-20	261	5	reporting	reporting	NOUN
gujaf-20	261	6	quality	quality	NOUN
gujaf-20	261	7	of	of	ADP
gujaf-20	261	8	quoted	quote	VERB
gujaf-20	261	9	manufacturing	manufacturing	NOUN
gujaf-20	261	10	firms	firm	NOUN
gujaf-20	261	11	in	in	ADP
gujaf-20	261	12	nigeria	nigeria	PROPN
gujaf-20	261	13	.	.	PUNCT
gujaf-20	262	1	unpublished	unpublished	ADJ
gujaf-20	262	2	phd	phd	NOUN
gujaf-20	262	3	.	.	PUNCT
gujaf-20	262	4	dissertation	dissertation	NOUN
gujaf-20	262	5	,	,	PUNCT
gujaf-20	262	6	postgraduate	postgraduate	NOUN
gujaf-20	262	7	school	school	NOUN
gujaf-20	262	8	,	,	PUNCT
gujaf-20	262	9	ahmadu	ahmadu	PROPN
gujaf-20	262	10	bello	bello	PROPN
gujaf-20	262	11	university	university	PROPN
gujaf-20	262	12	,	,	PUNCT
gujaf-20	262	13	zaria	zaria	PROPN
gujaf-20	262	14	.	.	PUNCT
gujaf-20	262	15	vafeas	vafea	NOUN
gujaf-20	262	16	,	,	PUNCT
gujaf-20	262	17	n.	n.	NOUN
gujaf-20	262	18	(	(	PUNCT
gujaf-20	262	19	2005	2005	NUM
gujaf-20	262	20	)	)	PUNCT
gujaf-20	262	21	.	.	PUNCT
gujaf-20	263	1	audit	audit	NOUN
gujaf-20	263	2	committee	committee	NOUN
gujaf-20	263	3	independences	independence	NOUN
gujaf-20	263	4	,	,	PUNCT
gujaf-20	263	5	boards	board	NOUN
gujaf-20	263	6	,	,	PUNCT
gujaf-20	263	7	and	and	CCONJ
gujaf-20	263	8	the	the	DET
gujaf-20	263	9	quality	quality	NOUN
gujaf-20	263	10	of	of	ADP
gujaf-20	263	11	reported	report	VERB
gujaf-20	263	12	earnings	earning	NOUN
gujaf-20	263	13	,	,	PUNCT
gujaf-20	263	14	journal	journal	NOUN
gujaf-20	263	15	of	of	ADP
gujaf-20	263	16	business	business	NOUN
gujaf-20	263	17	research	research	NOUN
gujaf-20	263	18	,	,	PUNCT
gujaf-20	263	19	5	5	NUM
gujaf-20	263	20	(	(	PUNCT
gujaf-20	263	21	3	3	NUM
gujaf-20	263	22	)	)	PUNCT
gujaf-20	263	23	43	43	NUM
gujaf-20	263	24	-	-	SYM
gujaf-20	263	25	52	52	NUM
gujaf-20	263	26	.	.	PUNCT
gujaf-20	264	1	wahal	wahal	PROPN
gujaf-20	264	2	,	,	PUNCT
gujaf-20	264	3	s.	s.	PROPN
gujaf-20	264	4	&	&	CCONJ
gujaf-20	264	5	j.j	j.j	PROPN
gujaf-20	264	6	.	.	PROPN
gujaf-20	264	7	mcconnell	mcconnell	PROPN
gujaf-20	264	8	(	(	PUNCT
gujaf-20	264	9	2000	2000	NUM
gujaf-20	264	10	)	)	PUNCT
gujaf-20	264	11	.	.	PUNCT
gujaf-20	265	1	do	do	AUX
gujaf-20	265	2	institutional	institutional	ADJ
gujaf-20	265	3	investors	investor	NOUN
gujaf-20	265	4	exacerbate	exacerbate	VERB
gujaf-20	265	5	managerial	managerial	ADJ
gujaf-20	265	6	myopia	myopia	NOUN
gujaf-20	265	7	?	?	PUNCT
gujaf-20	266	1	journal	journal	NOUN
gujaf-20	266	2	of	of	ADP
gujaf-20	266	3	accounting	accounting	NOUN
gujaf-20	266	4	and	and	CCONJ
gujaf-20	266	5	economics	economic	NOUN
gujaf-20	266	6	6	6	NUM
gujaf-20	266	7	:	:	SYM
gujaf-20	266	8	307	307	NUM
gujaf-20	266	9	-	-	SYM
gujaf-20	266	10	325	325	NUM
gujaf-20	266	11	.	.	PUNCT