id	sid	tid	token	lemma	pos
gujaf-204	1	1	gusau	gusau	PROPN
gujaf-204	1	2	journal	journal	NOUN
gujaf-204	1	3	of	of	ADP
gujaf-204	1	4	accounting	accounting	NOUN
gujaf-204	1	5	and	and	CCONJ
gujaf-204	1	6	finance	finance	NOUN
gujaf-204	1	7	,	,	PUNCT
gujaf-204	1	8	vol	vol	NOUN
gujaf-204	1	9	.	.	PROPN
gujaf-204	1	10	3	3	NUM
gujaf-204	1	11	,	,	PUNCT
gujaf-204	1	12	issue	issue	NOUN
gujaf-204	1	13	3	3	NUM
gujaf-204	1	14	,	,	PUNCT
gujaf-204	1	15	october	october	PROPN
gujaf-204	1	16	,	,	PUNCT
gujaf-204	1	17	2022	2022	NUM
gujaf-204	1	18	i	i	PRON
gujaf-204	1	19	gusau	gusau	PROPN
gujaf-204	1	20	journal	journal	PROPN
gujaf-204	1	21	of	of	ADP
gujaf-204	1	22	accounting	accounting	NOUN
gujaf-204	1	23	and	and	CCONJ
gujaf-204	1	24	finance	finance	NOUN
gujaf-204	1	25	(	(	PUNCT
gujaf-204	1	26	gujaf	gujaf	NOUN
gujaf-204	1	27	)	)	PUNCT
gujaf-204	1	28	vol	vol	NOUN
gujaf-204	1	29	.	.	NOUN
gujaf-204	1	30	3	3	NUM
gujaf-204	1	31	issue	issue	NOUN
gujaf-204	1	32	3	3	NUM
gujaf-204	1	33	,	,	PUNCT
gujaf-204	1	34	october	october	PROPN
gujaf-204	1	35	,	,	PUNCT
gujaf-204	1	36	2022	2022	NUM
gujaf-204	1	37	issn	issn	NOUN
gujaf-204	1	38	:	:	PUNCT
gujaf-204	1	39	2756	2756	NUM
gujaf-204	1	40	-	-	PUNCT
gujaf-204	1	41	665x	665x	NOUN
gujaf-204	1	42	a	a	DET
gujaf-204	1	43	publication	publication	NOUN
gujaf-204	1	44	of	of	ADP
gujaf-204	1	45	department	department	NOUN
gujaf-204	1	46	of	of	ADP
gujaf-204	1	47	accounting	accounting	NOUN
gujaf-204	1	48	and	and	CCONJ
gujaf-204	1	49	finance	finance	NOUN
gujaf-204	1	50	,	,	PUNCT
gujaf-204	1	51	faculty	faculty	NOUN
gujaf-204	1	52	of	of	ADP
gujaf-204	1	53	management	management	NOUN
gujaf-204	1	54	and	and	CCONJ
gujaf-204	1	55	social	social	ADJ
gujaf-204	1	56	sciences	science	NOUN
gujaf-204	1	57	,	,	PUNCT
gujaf-204	1	58	federal	federal	ADJ
gujaf-204	1	59	university	university	NOUN
gujaf-204	1	60	gusau	gusau	NOUN
gujaf-204	1	61	,	,	PUNCT
gujaf-204	1	62	zamfara	zamfara	PROPN
gujaf-204	1	63	state	state	PROPN
gujaf-204	1	64	-nigeria	-nigeria	PROPN
gujaf-204	1	65	gusau	gusau	ADJ
gujaf-204	1	66	journal	journal	NOUN
gujaf-204	1	67	of	of	ADP
gujaf-204	1	68	accounting	accounting	NOUN
gujaf-204	1	69	and	and	CCONJ
gujaf-204	1	70	finance	finance	NOUN
gujaf-204	1	71	,	,	PUNCT
gujaf-204	1	72	vol	vol	NOUN
gujaf-204	1	73	.	.	PROPN
gujaf-204	1	74	3	3	NUM
gujaf-204	1	75	,	,	PUNCT
gujaf-204	1	76	issue	issue	NOUN
gujaf-204	1	77	3	3	NUM
gujaf-204	1	78	,	,	PUNCT
gujaf-204	1	79	october	october	PROPN
gujaf-204	1	80	,	,	PUNCT
gujaf-204	1	81	2022	2022	NUM
gujaf-204	1	82	ii	ii	PROPN
gujaf-204	1	83	©	©	PROPN
gujaf-204	1	84	department	department	PROPN
gujaf-204	1	85	of	of	ADP
gujaf-204	1	86	accounting	accounting	NOUN
gujaf-204	1	87	and	and	CCONJ
gujaf-204	1	88	finance	finance	NOUN
gujaf-204	1	89	vol	vol	NOUN
gujaf-204	1	90	.	.	PUNCT
gujaf-204	2	1	3	3	NUM
gujaf-204	2	2	issue	issue	NOUN
gujaf-204	2	3	3	3	NUM
gujaf-204	2	4	october	october	PROPN
gujaf-204	2	5	,	,	PUNCT
gujaf-204	2	6	2022	2022	NUM
gujaf-204	2	7	issn	issn	VERB
gujaf-204	2	8	:	:	PUNCT
gujaf-204	2	9	2756	2756	NUM
gujaf-204	2	10	-	-	PUNCT
gujaf-204	2	11	665x	665x	NOUN
gujaf-204	2	12	a	a	DET
gujaf-204	2	13	publication	publication	NOUN
gujaf-204	2	14	of	of	ADP
gujaf-204	2	15	department	department	NOUN
gujaf-204	2	16	of	of	ADP
gujaf-204	2	17	accounting	accounting	NOUN
gujaf-204	2	18	and	and	CCONJ
gujaf-204	2	19	finance	finance	NOUN
gujaf-204	2	20	,	,	PUNCT
gujaf-204	2	21	faculty	faculty	NOUN
gujaf-204	2	22	of	of	ADP
gujaf-204	2	23	management	management	NOUN
gujaf-204	2	24	and	and	CCONJ
gujaf-204	2	25	social	social	ADJ
gujaf-204	2	26	sciences	science	NOUN
gujaf-204	2	27	,	,	PUNCT
gujaf-204	2	28	federal	federal	ADJ
gujaf-204	2	29	university	university	NOUN
gujaf-204	2	30	gusau	gusau	NOUN
gujaf-204	2	31	,	,	PUNCT
gujaf-204	2	32	zamfara	zamfara	PROPN
gujaf-204	2	33	state	state	NOUN
gujaf-204	2	34	-nigeria	-nigeria	PROPN
gujaf-204	2	35	all	all	DET
gujaf-204	2	36	rights	right	NOUN
gujaf-204	2	37	reserved	reserve	VERB
gujaf-204	2	38	except	except	SCONJ
gujaf-204	2	39	for	for	ADP
gujaf-204	2	40	academic	academic	ADJ
gujaf-204	2	41	purposes	purpose	NOUN
gujaf-204	2	42	no	no	DET
gujaf-204	2	43	part	part	NOUN
gujaf-204	2	44	or	or	CCONJ
gujaf-204	2	45	whole	whole	NOUN
gujaf-204	2	46	of	of	ADP
gujaf-204	2	47	this	this	DET
gujaf-204	2	48	publication	publication	NOUN
gujaf-204	2	49	is	be	AUX
gujaf-204	2	50	allowed	allow	VERB
gujaf-204	2	51	to	to	PART
gujaf-204	2	52	be	be	AUX
gujaf-204	2	53	reproduced	reproduce	VERB
gujaf-204	2	54	,	,	PUNCT
gujaf-204	2	55	stored	store	VERB
gujaf-204	2	56	in	in	ADP
gujaf-204	2	57	a	a	DET
gujaf-204	2	58	retrieval	retrieval	NOUN
gujaf-204	2	59	system	system	NOUN
gujaf-204	2	60	or	or	CCONJ
gujaf-204	2	61	transmitted	transmit	VERB
gujaf-204	2	62	in	in	ADP
gujaf-204	2	63	any	any	DET
gujaf-204	2	64	form	form	NOUN
gujaf-204	2	65	or	or	CCONJ
gujaf-204	2	66	by	by	ADP
gujaf-204	2	67	any	any	DET
gujaf-204	2	68	means	mean	NOUN
gujaf-204	2	69	be	be	AUX
gujaf-204	2	70	it	it	PRON
gujaf-204	2	71	mechanical	mechanical	ADJ
gujaf-204	2	72	,	,	PUNCT
gujaf-204	2	73	electrical	electrical	ADJ
gujaf-204	2	74	,	,	PUNCT
gujaf-204	2	75	photocopying	photocopying	NOUN
gujaf-204	2	76	,	,	PUNCT
gujaf-204	2	77	recording	recording	NOUN
gujaf-204	2	78	or	or	CCONJ
gujaf-204	2	79	otherwise	otherwise	ADV
gujaf-204	2	80	,	,	PUNCT
gujaf-204	2	81	without	without	ADP
gujaf-204	2	82	prior	prior	ADJ
gujaf-204	2	83	permission	permission	NOUN
gujaf-204	2	84	of	of	ADP
gujaf-204	2	85	the	the	DET
gujaf-204	2	86	copyright	copyright	NOUN
gujaf-204	2	87	owner	owner	NOUN
gujaf-204	2	88	.	.	PUNCT
gujaf-204	3	1	published	publish	VERB
gujaf-204	3	2	and	and	CCONJ
gujaf-204	3	3	printed	print	VERB
gujaf-204	3	4	by	by	ADP
gujaf-204	3	5	:	:	PUNCT
gujaf-204	3	6	ahmadu	ahmadu	PROPN
gujaf-204	3	7	bello	bello	PROPN
gujaf-204	3	8	university	university	PROPN
gujaf-204	3	9	press	press	NOUN
gujaf-204	3	10	limited	limit	VERB
gujaf-204	3	11	,	,	PUNCT
gujaf-204	3	12	zaria	zaria	PROPN
gujaf-204	3	13	kaduna	kaduna	PROPN
gujaf-204	3	14	state	state	PROPN
gujaf-204	3	15	,	,	PUNCT
gujaf-204	3	16	nigeria	nigeria	PROPN
gujaf-204	3	17	.	.	PUNCT
gujaf-204	4	1	tel	tel	ADP
gujaf-204	4	2	:	:	PUNCT
gujaf-204	4	3	08065949711	08065949711	NUM
gujaf-204	4	4	,	,	PUNCT
gujaf-204	4	5	069	069	NUM
gujaf-204	4	6	-	-	SYM
gujaf-204	4	7	879121	879121	NUM
gujaf-204	4	8	e	e	NOUN
gujaf-204	4	9	-	-	NOUN
gujaf-204	4	10	mail	mail	NOUN
gujaf-204	4	11	:	:	PUNCT
gujaf-204	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-204	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-204	5	1	website	website	NOUN
gujaf-204	5	2	:	:	PUNCT
gujaf-204	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-204	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-204	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-204	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-204	5	7	gusau	gusau	ADJ
gujaf-204	5	8	journal	journal	NOUN
gujaf-204	5	9	of	of	ADP
gujaf-204	5	10	accounting	accounting	NOUN
gujaf-204	5	11	and	and	CCONJ
gujaf-204	5	12	finance	finance	NOUN
gujaf-204	5	13	,	,	PUNCT
gujaf-204	5	14	vol	vol	NOUN
gujaf-204	5	15	.	.	PROPN
gujaf-204	5	16	3	3	NUM
gujaf-204	5	17	,	,	PUNCT
gujaf-204	5	18	issue	issue	NOUN
gujaf-204	5	19	3	3	NUM
gujaf-204	5	20	,	,	PUNCT
gujaf-204	5	21	october	october	PROPN
gujaf-204	5	22	,	,	PUNCT
gujaf-204	5	23	2022	2022	NUM
gujaf-204	5	24	iii	iii	NUM
gujaf-204	5	25	editorial	editorial	PROPN
gujaf-204	5	26	board	board	NOUN
gujaf-204	5	27	editor	editor	NOUN
gujaf-204	5	28	-	-	PUNCT
gujaf-204	5	29	in	in	ADP
gujaf-204	5	30	-	-	PUNCT
gujaf-204	5	31	chief	chief	NOUN
gujaf-204	5	32	:	:	PUNCT
gujaf-204	5	33	prof	prof	PROPN
gujaf-204	5	34	.	.	PUNCT
gujaf-204	5	35	shehu	shehu	PROPN
gujaf-204	5	36	usman	usman	PROPN
gujaf-204	5	37	hassan	hassan	PROPN
gujaf-204	5	38	department	department	PROPN
gujaf-204	5	39	of	of	ADP
gujaf-204	5	40	accounting	accounting	PROPN
gujaf-204	5	41	,	,	PUNCT
gujaf-204	5	42	federal	federal	ADJ
gujaf-204	5	43	university	university	PROPN
gujaf-204	5	44	of	of	ADP
gujaf-204	5	45	kashere	kashere	PROPN
gujaf-204	5	46	,	,	PUNCT
gujaf-204	5	47	gombe	gombe	ADJ
gujaf-204	5	48	state	state	NOUN
gujaf-204	5	49	.	.	PUNCT
gujaf-204	6	1	associate	associate	NOUN
gujaf-204	6	2	editor	editor	NOUN
gujaf-204	6	3	:	:	PUNCT
gujaf-204	6	4	dr	dr	PROPN
gujaf-204	6	5	.	.	PROPN
gujaf-204	6	6	muhammad	muhammad	PROPN
gujaf-204	6	7	mustapha	mustapha	PROPN
gujaf-204	6	8	bagudo	bagudo	PROPN
gujaf-204	6	9	department	department	PROPN
gujaf-204	6	10	of	of	ADP
gujaf-204	6	11	accounting	accounting	PROPN
gujaf-204	6	12	,	,	PUNCT
gujaf-204	6	13	ahmadu	ahmadu	PROPN
gujaf-204	6	14	bello	bello	PROPN
gujaf-204	6	15	university	university	PROPN
gujaf-204	6	16	zaria	zaria	PROPN
gujaf-204	6	17	,	,	PUNCT
gujaf-204	6	18	kaduna	kaduna	PROPN
gujaf-204	6	19	state	state	PROPN
gujaf-204	6	20	.	.	PUNCT
gujaf-204	7	1	managing	manage	VERB
gujaf-204	7	2	editor	editor	NOUN
gujaf-204	7	3	:	:	PUNCT
gujaf-204	7	4	umar	umar	PROPN
gujaf-204	7	5	farouk	farouk	PROPN
gujaf-204	7	6	abdulkarim	abdulkarim	PROPN
gujaf-204	7	7	department	department	PROPN
gujaf-204	7	8	of	of	ADP
gujaf-204	7	9	accounting	accounting	NOUN
gujaf-204	7	10	and	and	CCONJ
gujaf-204	7	11	finance	finance	NOUN
gujaf-204	7	12	,	,	PUNCT
gujaf-204	7	13	federal	federal	ADJ
gujaf-204	7	14	university	university	NOUN
gujaf-204	7	15	gusau	gusau	PROPN
gujaf-204	7	16	,	,	PUNCT
gujaf-204	7	17	zamfara	zamfara	PROPN
gujaf-204	7	18	state	state	PROPN
gujaf-204	7	19	.	.	PUNCT
gujaf-204	8	1	editorial	editorial	PROPN
gujaf-204	8	2	board	board	NOUN
gujaf-204	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-204	8	4	modu	modu	PROPN
gujaf-204	8	5	kumshe	kumshe	PROPN
gujaf-204	8	6	department	department	PROPN
gujaf-204	8	7	of	of	ADP
gujaf-204	8	8	accounting	accounting	PROPN
gujaf-204	8	9	,	,	PUNCT
gujaf-204	8	10	university	university	NOUN
gujaf-204	8	11	of	of	ADP
gujaf-204	8	12	maiduguri	maiduguri	PROPN
gujaf-204	8	13	,	,	PUNCT
gujaf-204	8	14	borno	borno	PROPN
gujaf-204	8	15	state	state	PROPN
gujaf-204	8	16	.	.	PUNCT
gujaf-204	9	1	prof	prof	PROPN
gujaf-204	9	2	ugochukwu	ugochukwu	PROPN
gujaf-204	9	3	c.	c.	PROPN
gujaf-204	9	4	nzewi	nzewi	VERB
gujaf-204	9	5	department	department	PROPN
gujaf-204	9	6	of	of	ADP
gujaf-204	9	7	accounting	accounting	PROPN
gujaf-204	9	8	,	,	PUNCT
gujaf-204	9	9	paul	paul	PROPN
gujaf-204	9	10	university	university	PROPN
gujaf-204	9	11	awka	awka	NOUN
gujaf-204	9	12	,	,	PUNCT
gujaf-204	9	13	anambra	anambra	PROPN
gujaf-204	9	14	state	state	PROPN
gujaf-204	9	15	.	.	PUNCT
gujaf-204	10	1	prof	prof	PROPN
gujaf-204	10	2	kabir	kabir	PROPN
gujaf-204	10	3	tahir	tahir	PROPN
gujaf-204	10	4	hamid	hamid	PROPN
gujaf-204	10	5	department	department	PROPN
gujaf-204	10	6	of	of	ADP
gujaf-204	10	7	accounting	accounting	PROPN
gujaf-204	10	8	,	,	PUNCT
gujaf-204	10	9	bayero	bayero	PROPN
gujaf-204	10	10	university	university	PROPN
gujaf-204	10	11	,	,	PUNCT
gujaf-204	10	12	kano	kano	PROPN
gujaf-204	10	13	,	,	PUNCT
gujaf-204	10	14	kano	kano	PROPN
gujaf-204	10	15	state	state	PROPN
gujaf-204	10	16	.	.	PUNCT
gujaf-204	11	1	prof	prof	PROPN
gujaf-204	11	2	.	.	PUNCT
gujaf-204	12	1	ekoja	ekoja	PROPN
gujaf-204	12	2	b.	b.	PROPN
gujaf-204	12	3	ekoja	ekoja	PROPN
gujaf-204	12	4	department	department	PROPN
gujaf-204	12	5	of	of	ADP
gujaf-204	12	6	accounting	accounting	PROPN
gujaf-204	12	7	,	,	PUNCT
gujaf-204	12	8	university	university	PROPN
gujaf-204	12	9	of	of	ADP
gujaf-204	12	10	jos	jos	PROPN
gujaf-204	12	11	.	.	PROPN
gujaf-204	12	12	prof	prof	PROPN
gujaf-204	12	13	.	.	PUNCT
gujaf-204	13	1	clifford	clifford	PROPN
gujaf-204	13	2	ofurum	ofurum	PROPN
gujaf-204	13	3	department	department	PROPN
gujaf-204	13	4	of	of	ADP
gujaf-204	13	5	accounting	accounting	PROPN
gujaf-204	13	6	,	,	PUNCT
gujaf-204	13	7	university	university	NOUN
gujaf-204	13	8	of	of	ADP
gujaf-204	13	9	portharcourt	portharcourt	PROPN
gujaf-204	13	10	,	,	PUNCT
gujaf-204	13	11	rivers	river	NOUN
gujaf-204	13	12	state	state	PROPN
gujaf-204	13	13	.	.	PUNCT
gujaf-204	14	1	prof	prof	PROPN
gujaf-204	14	2	.	.	PUNCT
gujaf-204	15	1	ahmad	ahmad	PROPN
gujaf-204	15	2	bello	bello	PROPN
gujaf-204	15	3	dogarawa	dogarawa	PROPN
gujaf-204	15	4	department	department	PROPN
gujaf-204	15	5	of	of	ADP
gujaf-204	15	6	accounting	accounting	NOUN
gujaf-204	15	7	,	,	PUNCT
gujaf-204	15	8	ahmadu	ahmadu	PROPN
gujaf-204	15	9	bello	bello	PROPN
gujaf-204	15	10	university	university	PROPN
gujaf-204	15	11	zaria	zaria	PROPN
gujaf-204	15	12	.	.	PUNCT
gujaf-204	16	1	prof	prof	PROPN
gujaf-204	16	2	.	.	PUNCT
gujaf-204	17	1	yusuf	yusuf	PROPN
gujaf-204	17	2	.	.	PUNCT
gujaf-204	18	1	b.	b.	PROPN
gujaf-204	18	2	rahman	rahman	PROPN
gujaf-204	18	3	department	department	PROPN
gujaf-204	18	4	of	of	ADP
gujaf-204	18	5	accounting	accounting	PROPN
gujaf-204	18	6	,	,	PUNCT
gujaf-204	18	7	lagos	lagos	NOUN
gujaf-204	18	8	state	state	PROPN
gujaf-204	18	9	university	university	PROPN
gujaf-204	18	10	,	,	PUNCT
gujaf-204	18	11	lagos	lago	NOUN
gujaf-204	18	12	stat	stat	PROPN
gujaf-204	18	13	gusau	gusau	PROPN
gujaf-204	18	14	journal	journal	PROPN
gujaf-204	18	15	of	of	ADP
gujaf-204	18	16	accounting	accounting	NOUN
gujaf-204	18	17	and	and	CCONJ
gujaf-204	18	18	finance	finance	NOUN
gujaf-204	18	19	,	,	PUNCT
gujaf-204	18	20	vol	vol	NOUN
gujaf-204	18	21	.	.	PROPN
gujaf-204	19	1	3	3	NUM
gujaf-204	19	2	,	,	PUNCT
gujaf-204	19	3	issue	issue	NOUN
gujaf-204	19	4	3	3	NUM
gujaf-204	19	5	,	,	PUNCT
gujaf-204	19	6	october	october	PROPN
gujaf-204	19	7	,	,	PUNCT
gujaf-204	19	8	2022	2022	NUM
gujaf-204	19	9	iv	iv	NUM
gujaf-204	19	10	prof	prof	NOUN
gujaf-204	19	11	.	.	PUNCT
gujaf-204	20	1	suleiman	suleiman	PROPN
gujaf-204	20	2	a.	a.	PROPN
gujaf-204	20	3	s.	s.	PROPN
gujaf-204	20	4	aruwa	aruwa	PROPN
gujaf-204	20	5	department	department	PROPN
gujaf-204	20	6	of	of	ADP
gujaf-204	20	7	accounting	accounting	PROPN
gujaf-204	20	8	,	,	PUNCT
gujaf-204	20	9	nasarawa	nasarawa	PROPN
gujaf-204	20	10	state	state	PROPN
gujaf-204	20	11	university	university	PROPN
gujaf-204	20	12	,	,	PUNCT
gujaf-204	20	13	keffi	keffi	PROPN
gujaf-204	20	14	,	,	PUNCT
gujaf-204	20	15	nasarawa	nasarawa	PROPN
gujaf-204	20	16	state	state	PROPN
gujaf-204	20	17	.	.	PUNCT
gujaf-204	21	1	prof	prof	PROPN
gujaf-204	21	2	.	.	PUNCT
gujaf-204	22	1	muhammad	muhammad	PROPN
gujaf-204	22	2	junaidu	junaidu	PROPN
gujaf-204	22	3	kurawa	kurawa	PROPN
gujaf-204	22	4	department	department	PROPN
gujaf-204	22	5	of	of	ADP
gujaf-204	22	6	accounting	accounting	PROPN
gujaf-204	22	7	,	,	PUNCT
gujaf-204	22	8	bayero	bayero	PROPN
gujaf-204	22	9	university	university	PROPN
gujaf-204	22	10	kano	kano	PROPN
gujaf-204	22	11	,	,	PUNCT
gujaf-204	22	12	kano	kano	PROPN
gujaf-204	22	13	state	state	PROPN
gujaf-204	22	14	.	.	PUNCT
gujaf-204	23	1	prof	prof	PROPN
gujaf-204	23	2	.	.	PUNCT
gujaf-204	24	1	muhammad	muhammad	PROPN
gujaf-204	24	2	habibu	habibu	ADJ
gujaf-204	24	3	sabari	sabari	PROPN
gujaf-204	24	4	department	department	PROPN
gujaf-204	24	5	of	of	ADP
gujaf-204	24	6	accounting	accounting	NOUN
gujaf-204	24	7	,	,	PUNCT
gujaf-204	24	8	ahmadu	ahmadu	PROPN
gujaf-204	24	9	bello	bello	PROPN
gujaf-204	24	10	university	university	PROPN
gujaf-204	24	11	,	,	PUNCT
gujaf-204	24	12	zaria	zaria	PROPN
gujaf-204	24	13	.	.	PUNCT
gujaf-204	24	14	prof	prof	PROPN
gujaf-204	24	15	.	.	PUNCT
gujaf-204	25	1	okpanachi	okpanachi	PROPN
gujaf-204	25	2	joshua	joshua	PROPN
gujaf-204	25	3	department	department	PROPN
gujaf-204	25	4	of	of	ADP
gujaf-204	25	5	accounting	accounting	NOUN
gujaf-204	25	6	and	and	CCONJ
gujaf-204	25	7	management	management	NOUN
gujaf-204	25	8	,	,	PUNCT
gujaf-204	25	9	nigerian	nigerian	ADJ
gujaf-204	25	10	defence	defence	PROPN
gujaf-204	25	11	academy	academy	PROPN
gujaf-204	25	12	,	,	PUNCT
gujaf-204	25	13	kaduna	kaduna	PROPN
gujaf-204	25	14	.	.	PROPN
gujaf-204	25	15	prof	prof	PROPN
gujaf-204	25	16	.	.	PUNCT
gujaf-204	26	1	hassan	hassan	PROPN
gujaf-204	26	2	ibrahim	ibrahim	PROPN
gujaf-204	26	3	department	department	PROPN
gujaf-204	26	4	of	of	ADP
gujaf-204	26	5	accounting	accounting	PROPN
gujaf-204	26	6	,	,	PUNCT
gujaf-204	26	7	ibb	ibb	NOUN
gujaf-204	26	8	university	university	NOUN
gujaf-204	26	9	,	,	PUNCT
gujaf-204	26	10	lapai	lapai	NOUN
gujaf-204	26	11	,	,	PUNCT
gujaf-204	26	12	niger	niger	NOUN
gujaf-204	26	13	state	state	NOUN
gujaf-204	26	14	.	.	PUNCT
gujaf-204	27	1	prof	prof	PROPN
gujaf-204	27	2	.	.	PUNCT
gujaf-204	28	1	ifeoma	ifeoma	PROPN
gujaf-204	28	2	mary	mary	PROPN
gujaf-204	28	3	okwo	okwo	PROPN
gujaf-204	28	4	department	department	PROPN
gujaf-204	28	5	of	of	ADP
gujaf-204	28	6	accounting	accounting	PROPN
gujaf-204	28	7	,	,	PUNCT
gujaf-204	28	8	enugu	enugu	PROPN
gujaf-204	28	9	state	state	PROPN
gujaf-204	28	10	university	university	PROPN
gujaf-204	28	11	of	of	ADP
gujaf-204	28	12	science	science	NOUN
gujaf-204	28	13	and	and	CCONJ
gujaf-204	28	14	technology	technology	NOUN
gujaf-204	28	15	,	,	PUNCT
gujaf-204	28	16	enugu	enugu	PROPN
gujaf-204	28	17	state	state	PROPN
gujaf-204	28	18	.	.	PUNCT
gujaf-204	29	1	prof	prof	PROPN
gujaf-204	29	2	.	.	PUNCT
gujaf-204	30	1	muhammad	muhammad	PROPN
gujaf-204	30	2	aminu	aminu	PROPN
gujaf-204	30	3	isa	isa	PROPN
gujaf-204	30	4	department	department	PROPN
gujaf-204	30	5	of	of	ADP
gujaf-204	30	6	accounting	accounting	PROPN
gujaf-204	30	7	,	,	PUNCT
gujaf-204	30	8	bayero	bayero	PROPN
gujaf-204	30	9	university	university	PROPN
gujaf-204	30	10	,	,	PUNCT
gujaf-204	30	11	kano	kano	PROPN
gujaf-204	30	12	,	,	PUNCT
gujaf-204	30	13	kano	kano	PROPN
gujaf-204	30	14	state	state	PROPN
gujaf-204	30	15	.	.	PUNCT
gujaf-204	31	1	prof	prof	PROPN
gujaf-204	31	2	.	.	PUNCT
gujaf-204	32	1	ahmadu	ahmadu	PROPN
gujaf-204	32	2	bello	bello	PROPN
gujaf-204	32	3	department	department	PROPN
gujaf-204	32	4	of	of	ADP
gujaf-204	32	5	accounting	accounting	NOUN
gujaf-204	32	6	,	,	PUNCT
gujaf-204	32	7	ahmadu	ahmadu	PROPN
gujaf-204	32	8	bello	bello	PROPN
gujaf-204	32	9	university	university	PROPN
gujaf-204	32	10	,	,	PUNCT
gujaf-204	32	11	zaria	zaria	PROPN
gujaf-204	32	12	.	.	PUNCT
gujaf-204	33	1	prof	prof	PROPN
gujaf-204	33	2	.	.	PUNCT
gujaf-204	34	1	musa	musa	PROPN
gujaf-204	34	2	yelwa	yelwa	PROPN
gujaf-204	34	3	abubakar	abubakar	PROPN
gujaf-204	34	4	department	department	PROPN
gujaf-204	34	5	of	of	ADP
gujaf-204	34	6	accounting	accounting	PROPN
gujaf-204	34	7	,	,	PUNCT
gujaf-204	34	8	usmanu	usmanu	PROPN
gujaf-204	34	9	danfodiyo	danfodiyo	PROPN
gujaf-204	34	10	university	university	PROPN
gujaf-204	34	11	,	,	PUNCT
gujaf-204	34	12	sokoto	sokoto	PROPN
gujaf-204	34	13	state	state	PROPN
gujaf-204	34	14	.	.	PUNCT
gujaf-204	35	1	prof	prof	PROPN
gujaf-204	35	2	.	.	PUNCT
gujaf-204	36	1	salisu	salisu	PROPN
gujaf-204	36	2	abubakar	abubakar	PROPN
gujaf-204	36	3	department	department	PROPN
gujaf-204	36	4	of	of	ADP
gujaf-204	36	5	accounting	accounting	NOUN
gujaf-204	36	6	,	,	PUNCT
gujaf-204	36	7	ahmadu	ahmadu	PROPN
gujaf-204	36	8	bello	bello	PROPN
gujaf-204	36	9	university	university	PROPN
gujaf-204	36	10	zaria	zaria	PROPN
gujaf-204	36	11	,	,	PUNCT
gujaf-204	36	12	kaduna	kaduna	PROPN
gujaf-204	36	13	state	state	PROPN
gujaf-204	36	14	.	.	PUNCT
gujaf-204	37	1	dr	dr	PROPN
gujaf-204	37	2	.	.	PROPN
gujaf-204	37	3	isaq	isaq	PROPN
gujaf-204	37	4	alhaji	alhaji	PROPN
gujaf-204	37	5	samaila	samaila	PROPN
gujaf-204	37	6	department	department	PROPN
gujaf-204	37	7	of	of	ADP
gujaf-204	37	8	accounting	accounting	PROPN
gujaf-204	37	9	,	,	PUNCT
gujaf-204	37	10	bayero	bayero	PROPN
gujaf-204	37	11	university	university	NOUN
gujaf-204	37	12	,	,	PUNCT
gujaf-204	37	13	kano	kano	PROPN
gujaf-204	37	14	state	state	PROPN
gujaf-204	37	15	.	.	PUNCT
gujaf-204	38	1	prof	prof	PROPN
gujaf-204	38	2	.	.	PUNCT
gujaf-204	39	1	fatima	fatima	PROPN
gujaf-204	39	2	alfa	alfa	PROPN
gujaf-204	39	3	department	department	PROPN
gujaf-204	39	4	of	of	ADP
gujaf-204	39	5	accounting	accounting	PROPN
gujaf-204	39	6	,	,	PUNCT
gujaf-204	39	7	university	university	NOUN
gujaf-204	39	8	of	of	ADP
gujaf-204	39	9	maiduguri	maiduguri	PROPN
gujaf-204	39	10	,	,	PUNCT
gujaf-204	39	11	borno	borno	PROPN
gujaf-204	39	12	state	state	PROPN
gujaf-204	39	13	.	.	PUNCT
gujaf-204	40	1	gusau	gusau	PROPN
gujaf-204	40	2	journal	journal	PROPN
gujaf-204	40	3	of	of	ADP
gujaf-204	40	4	accounting	accounting	NOUN
gujaf-204	40	5	and	and	CCONJ
gujaf-204	40	6	finance	finance	NOUN
gujaf-204	40	7	,	,	PUNCT
gujaf-204	40	8	vol	vol	NOUN
gujaf-204	40	9	.	.	PROPN
gujaf-204	40	10	3	3	NUM
gujaf-204	40	11	,	,	PUNCT
gujaf-204	40	12	issue	issue	NOUN
gujaf-204	40	13	3	3	NUM
gujaf-204	40	14	,	,	PUNCT
gujaf-204	40	15	october	october	PROPN
gujaf-204	40	16	,	,	PUNCT
gujaf-204	40	17	2022	2022	NUM
gujaf-204	40	18	v	v	ADP
gujaf-204	40	19	dr	dr	PROPN
gujaf-204	40	20	.	.	PROPN
gujaf-204	40	21	sunusi	sunusi	PROPN
gujaf-204	40	22	sa'ad	sa'ad	PROPN
gujaf-204	40	23	ahmad	ahmad	PROPN
gujaf-204	40	24	department	department	PROPN
gujaf-204	40	25	of	of	ADP
gujaf-204	40	26	accounting	accounting	PROPN
gujaf-204	40	27	,	,	PUNCT
gujaf-204	40	28	federal	federal	ADJ
gujaf-204	40	29	university	university	NOUN
gujaf-204	40	30	dutse	dutse	NOUN
gujaf-204	40	31	,	,	PUNCT
gujaf-204	40	32	jigawa	jigawa	PROPN
gujaf-204	40	33	state	state	PROPN
gujaf-204	40	34	.	.	PUNCT
gujaf-204	41	1	dr	dr	PROPN
gujaf-204	41	2	.	.	PROPN
gujaf-204	41	3	nasiru	nasiru	PROPN
gujaf-204	41	4	a.	a.	PROPN
gujaf-204	41	5	ka’oje	ka’oje	PROPN
gujaf-204	41	6	department	department	PROPN
gujaf-204	41	7	of	of	ADP
gujaf-204	41	8	accounting	accounting	PROPN
gujaf-204	41	9	,	,	PUNCT
gujaf-204	41	10	usmanu	usmanu	PROPN
gujaf-204	41	11	danfodiyo	danfodiyo	PROPN
gujaf-204	41	12	university	university	PROPN
gujaf-204	41	13	sokoto	sokoto	PROPN
gujaf-204	41	14	state	state	PROPN
gujaf-204	41	15	.	.	PUNCT
gujaf-204	42	1	dr	dr	PROPN
gujaf-204	42	2	.	.	PROPN
gujaf-204	42	3	aminu	aminu	PROPN
gujaf-204	42	4	abdullahi	abdullahi	PROPN
gujaf-204	42	5	department	department	PROPN
gujaf-204	42	6	of	of	ADP
gujaf-204	42	7	accounting	accounting	PROPN
gujaf-204	42	8	,	,	PUNCT
gujaf-204	42	9	usmanu	usmanu	PROPN
gujaf-204	42	10	danfodiyo	danfodiyo	PROPN
gujaf-204	42	11	university	university	PROPN
gujaf-204	42	12	sokoto	sokoto	PROPN
gujaf-204	42	13	,	,	PUNCT
gujaf-204	42	14	state	state	PROPN
gujaf-204	42	15	.	.	PUNCT
gujaf-204	43	1	dr	dr	PROPN
gujaf-204	43	2	.	.	PROPN
gujaf-204	43	3	onipe	onipe	PROPN
gujaf-204	43	4	adebenege	adebenege	PROPN
gujaf-204	43	5	yahaya	yahaya	PROPN
gujaf-204	43	6	department	department	PROPN
gujaf-204	43	7	of	of	ADP
gujaf-204	43	8	accounting	accounting	PROPN
gujaf-204	43	9	,	,	PUNCT
gujaf-204	43	10	nigerian	nigerian	ADJ
gujaf-204	43	11	defence	defence	PROPN
gujaf-204	43	12	academy	academy	PROPN
gujaf-204	43	13	,	,	PUNCT
gujaf-204	43	14	kaduna	kaduna	PROPN
gujaf-204	43	15	state	state	PROPN
gujaf-204	43	16	.	.	PUNCT
gujaf-204	44	1	dr	dr	PROPN
gujaf-204	44	2	.	.	PROPN
gujaf-204	44	3	saidu	saidu	PROPN
gujaf-204	44	4	adamu	adamu	PROPN
gujaf-204	44	5	department	department	PROPN
gujaf-204	44	6	of	of	ADP
gujaf-204	44	7	accounting	accounting	PROPN
gujaf-204	44	8	,	,	PUNCT
gujaf-204	44	9	federal	federal	ADJ
gujaf-204	44	10	university	university	PROPN
gujaf-204	44	11	of	of	ADP
gujaf-204	44	12	kashere	kashere	PROPN
gujaf-204	44	13	,	,	PUNCT
gujaf-204	44	14	gombe	gombe	ADJ
gujaf-204	44	15	state	state	NOUN
gujaf-204	44	16	.	.	PUNCT
gujaf-204	45	1	dr	dr	PROPN
gujaf-204	45	2	.	.	PROPN
gujaf-204	45	3	nasiru	nasiru	PROPN
gujaf-204	45	4	yunusa	yunusa	PROPN
gujaf-204	45	5	department	department	PROPN
gujaf-204	45	6	of	of	ADP
gujaf-204	45	7	accounting	accounting	NOUN
gujaf-204	45	8	,	,	PUNCT
gujaf-204	45	9	ahmadu	ahmadu	PROPN
gujaf-204	45	10	bello	bello	PROPN
gujaf-204	45	11	university	university	PROPN
gujaf-204	45	12	zaria	zaria	PROPN
gujaf-204	45	13	.	.	PUNCT
gujaf-204	46	1	dr	dr	PROPN
gujaf-204	46	2	.	.	PROPN
gujaf-204	46	3	aisha	aisha	PROPN
gujaf-204	46	4	nuhu	nuhu	PROPN
gujaf-204	46	5	muhammad	muhammad	PROPN
gujaf-204	46	6	department	department	PROPN
gujaf-204	46	7	of	of	ADP
gujaf-204	46	8	accounting	accounting	PROPN
gujaf-204	46	9	,	,	PUNCT
gujaf-204	46	10	ahmadu	ahmadu	PROPN
gujaf-204	46	11	bello	bello	PROPN
gujaf-204	46	12	university	university	PROPN
gujaf-204	46	13	zaria	zaria	PROPN
gujaf-204	46	14	.	.	PUNCT
gujaf-204	47	1	dr	dr	PROPN
gujaf-204	47	2	.	.	PROPN
gujaf-204	47	3	lawal	lawal	PROPN
gujaf-204	47	4	muhammad	muhammad	PROPN
gujaf-204	47	5	department	department	PROPN
gujaf-204	47	6	of	of	ADP
gujaf-204	47	7	accounting	accounting	PROPN
gujaf-204	47	8	,	,	PUNCT
gujaf-204	47	9	ahmadu	ahmadu	PROPN
gujaf-204	47	10	bello	bello	PROPN
gujaf-204	47	11	university	university	PROPN
gujaf-204	47	12	zaria	zaria	PROPN
gujaf-204	47	13	.	.	PUNCT
gujaf-204	48	1	dr	dr	PROPN
gujaf-204	48	2	.	.	PROPN
gujaf-204	48	3	farouk	farouk	PROPN
gujaf-204	48	4	adeiza	adeiza	PROPN
gujaf-204	48	5	school	school	PROPN
gujaf-204	48	6	of	of	ADP
gujaf-204	48	7	business	business	NOUN
gujaf-204	48	8	and	and	CCONJ
gujaf-204	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-204	48	10	,	,	PUNCT
gujaf-204	48	11	american	american	PROPN
gujaf-204	48	12	university	university	PROPN
gujaf-204	48	13	of	of	ADP
gujaf-204	48	14	nigeria	nigeria	PROPN
gujaf-204	48	15	,	,	PUNCT
gujaf-204	48	16	yola	yola	PROPN
gujaf-204	48	17	.	.	PUNCT
gujaf-204	49	1	dr	dr	PROPN
gujaf-204	49	2	.	.	PROPN
gujaf-204	49	3	bashir	bashir	PROPN
gujaf-204	49	4	umar	umar	PROPN
gujaf-204	49	5	farouk	farouk	PROPN
gujaf-204	49	6	department	department	PROPN
gujaf-204	49	7	of	of	ADP
gujaf-204	49	8	economics	economic	NOUN
gujaf-204	49	9	,	,	PUNCT
gujaf-204	49	10	federal	federal	ADJ
gujaf-204	49	11	university	university	NOUN
gujaf-204	49	12	gusau	gusau	PROPN
gujaf-204	49	13	,	,	PUNCT
gujaf-204	49	14	zamfara	zamfara	PROPN
gujaf-204	49	15	state	state	PROPN
gujaf-204	49	16	.	.	PUNCT
gujaf-204	50	1	dr	dr	PROPN
gujaf-204	50	2	emmanuel	emmanuel	PROPN
gujaf-204	50	3	omokhuale	omokhuale	PROPN
gujaf-204	50	4	department	department	PROPN
gujaf-204	50	5	of	of	ADP
gujaf-204	50	6	mathematics	mathematics	PROPN
gujaf-204	50	7	,	,	PUNCT
gujaf-204	50	8	federal	federal	ADJ
gujaf-204	50	9	university	university	NOUN
gujaf-204	50	10	gusau	gusau	NOUN
gujaf-204	50	11	,	,	PUNCT
gujaf-204	50	12	zamfara	zamfara	PROPN
gujaf-204	50	13	.	.	PUNCT
gujaf-204	51	1	state	state	PROPN
gujaf-204	51	2	gusau	gusau	PROPN
gujaf-204	51	3	journal	journal	PROPN
gujaf-204	51	4	of	of	ADP
gujaf-204	51	5	accounting	accounting	NOUN
gujaf-204	51	6	and	and	CCONJ
gujaf-204	51	7	finance	finance	NOUN
gujaf-204	51	8	,	,	PUNCT
gujaf-204	51	9	vol	vol	NOUN
gujaf-204	51	10	.	.	PROPN
gujaf-204	51	11	3	3	NUM
gujaf-204	51	12	,	,	PUNCT
gujaf-204	51	13	issue	issue	NOUN
gujaf-204	51	14	3	3	NUM
gujaf-204	51	15	,	,	PUNCT
gujaf-204	51	16	october	october	PROPN
gujaf-204	51	17	,	,	PUNCT
gujaf-204	51	18	2022	2022	NUM
gujaf-204	51	19	vi	vi	PROPN
gujaf-204	51	20	advisory	advisory	NOUN
gujaf-204	51	21	board	board	NOUN
gujaf-204	51	22	members	member	NOUN
gujaf-204	51	23	prof	prof	PROPN
gujaf-204	51	24	.	.	PUNCT
gujaf-204	52	1	kabiru	kabiru	PROPN
gujaf-204	52	2	isah	isah	PROPN
gujaf-204	52	3	dandago	dandago	PROPN
gujaf-204	52	4	,	,	PUNCT
gujaf-204	52	5	bayero	bayero	PROPN
gujaf-204	52	6	university	university	PROPN
gujaf-204	52	7	kano	kano	PROPN
gujaf-204	52	8	,	,	PUNCT
gujaf-204	52	9	kano	kano	PROPN
gujaf-204	52	10	state	state	PROPN
gujaf-204	52	11	.	.	PUNCT
gujaf-204	53	1	prof	prof	PROPN
gujaf-204	53	2	a	a	DET
gujaf-204	53	3	m	m	NOUN
gujaf-204	53	4	bashir	bashir	NOUN
gujaf-204	53	5	,	,	PUNCT
gujaf-204	53	6	usmanu	usmanu	PROPN
gujaf-204	53	7	danfodiyo	danfodiyo	PROPN
gujaf-204	53	8	university	university	PROPN
gujaf-204	53	9	sokoto	sokoto	PROPN
gujaf-204	53	10	,	,	PUNCT
gujaf-204	53	11	sokoto	sokoto	PROPN
gujaf-204	53	12	state	state	PROPN
gujaf-204	53	13	.	.	PUNCT
gujaf-204	54	1	prof	prof	PROPN
gujaf-204	54	2	.	.	PUNCT
gujaf-204	55	1	muhammad	muhammad	PROPN
gujaf-204	55	2	tanko	tanko	PROPN
gujaf-204	55	3	,	,	PUNCT
gujaf-204	55	4	kaduna	kaduna	PROPN
gujaf-204	55	5	state	state	PROPN
gujaf-204	55	6	university	university	PROPN
gujaf-204	55	7	,	,	PUNCT
gujaf-204	55	8	kaduna	kaduna	PROPN
gujaf-204	55	9	.	.	PROPN
gujaf-204	55	10	prof	prof	PROPN
gujaf-204	55	11	.	.	PUNCT
gujaf-204	55	12	bayero	bayero	PROPN
gujaf-204	56	1	a	a	DET
gujaf-204	56	2	m	m	NOUN
gujaf-204	56	3	sabir	sabir	NOUN
gujaf-204	56	4	,	,	PUNCT
gujaf-204	56	5	usmanu	usmanu	PROPN
gujaf-204	56	6	danfodiyo	danfodiyo	PROPN
gujaf-204	56	7	university	university	PROPN
gujaf-204	56	8	sokoto	sokoto	PROPN
gujaf-204	56	9	,	,	PUNCT
gujaf-204	56	10	sokoto	sokoto	PROPN
gujaf-204	56	11	state	state	PROPN
gujaf-204	56	12	.	.	PUNCT
gujaf-204	57	1	prof	prof	PROPN
gujaf-204	57	2	.	.	PUNCT
gujaf-204	58	1	aliyu	aliyu	PROPN
gujaf-204	58	2	sulaiman	sulaiman	PROPN
gujaf-204	58	3	kantudu	kantudu	PROPN
gujaf-204	58	4	,	,	PUNCT
gujaf-204	58	5	bayero	bayero	PROPN
gujaf-204	58	6	university	university	PROPN
gujaf-204	58	7	kano	kano	PROPN
gujaf-204	58	8	,	,	PUNCT
gujaf-204	58	9	kano	kano	PROPN
gujaf-204	58	10	state	state	PROPN
gujaf-204	58	11	.	.	PUNCT
gujaf-204	59	1	editorial	editorial	PROPN
gujaf-204	59	2	secretary	secretary	PROPN
gujaf-204	59	3	usman	usman	PROPN
gujaf-204	59	4	muhammad	muhammad	PROPN
gujaf-204	59	5	adam	adam	PROPN
gujaf-204	59	6	department	department	PROPN
gujaf-204	59	7	of	of	ADP
gujaf-204	59	8	accounting	accounting	NOUN
gujaf-204	59	9	and	and	CCONJ
gujaf-204	59	10	finance	finance	NOUN
gujaf-204	59	11	,	,	PUNCT
gujaf-204	59	12	federal	federal	ADJ
gujaf-204	59	13	university	university	NOUN
gujaf-204	59	14	gusau	gusau	PROPN
gujaf-204	59	15	,	,	PUNCT
gujaf-204	59	16	zamfara	zamfara	PROPN
gujaf-204	59	17	state	state	PROPN
gujaf-204	59	18	.	.	PUNCT
gujaf-204	60	1	gusau	gusau	PROPN
gujaf-204	60	2	journal	journal	PROPN
gujaf-204	60	3	of	of	ADP
gujaf-204	60	4	accounting	accounting	NOUN
gujaf-204	60	5	and	and	CCONJ
gujaf-204	60	6	finance	finance	NOUN
gujaf-204	60	7	,	,	PUNCT
gujaf-204	60	8	vol	vol	NOUN
gujaf-204	60	9	.	.	PROPN
gujaf-204	60	10	3	3	NUM
gujaf-204	60	11	,	,	PUNCT
gujaf-204	60	12	issue	issue	NOUN
gujaf-204	60	13	3	3	NUM
gujaf-204	60	14	,	,	PUNCT
gujaf-204	60	15	october	october	PROPN
gujaf-204	60	16	,	,	PUNCT
gujaf-204	60	17	2022	2022	NUM
gujaf-204	60	18	vii	vii	PROPN
gujaf-204	60	19	call	call	NOUN
gujaf-204	60	20	for	for	ADP
gujaf-204	60	21	papers	paper	NOUN
gujaf-204	60	22	the	the	DET
gujaf-204	60	23	editorial	editorial	ADJ
gujaf-204	60	24	board	board	NOUN
gujaf-204	60	25	of	of	ADP
gujaf-204	60	26	gusau	gusau	PROPN
gujaf-204	60	27	journal	journal	PROPN
gujaf-204	60	28	of	of	ADP
gujaf-204	60	29	accounting	accounting	NOUN
gujaf-204	60	30	and	and	CCONJ
gujaf-204	60	31	finance	finance	NOUN
gujaf-204	60	32	(	(	PUNCT
gujaf-204	60	33	gujaf	gujaf	NOUN
gujaf-204	60	34	)	)	PUNCT
gujaf-204	60	35	is	be	AUX
gujaf-204	60	36	hereby	hereby	ADV
gujaf-204	60	37	inviting	invite	VERB
gujaf-204	60	38	authors	author	NOUN
gujaf-204	60	39	to	to	PART
gujaf-204	60	40	submit	submit	VERB
gujaf-204	60	41	their	their	PRON
gujaf-204	60	42	unpublished	unpublished	ADJ
gujaf-204	60	43	manuscript	manuscript	NOUN
gujaf-204	60	44	for	for	ADP
gujaf-204	60	45	publication	publication	NOUN
gujaf-204	60	46	.	.	PUNCT
gujaf-204	61	1	the	the	DET
gujaf-204	61	2	journal	journal	NOUN
gujaf-204	61	3	is	be	AUX
gujaf-204	61	4	published	publish	VERB
gujaf-204	61	5	in	in	ADP
gujaf-204	61	6	two	two	NUM
gujaf-204	61	7	issues	issue	NOUN
gujaf-204	61	8	of	of	ADP
gujaf-204	61	9	april	april	PROPN
gujaf-204	61	10	and	and	CCONJ
gujaf-204	61	11	october	october	PROPN
gujaf-204	61	12	annually	annually	ADV
gujaf-204	61	13	.	.	PUNCT
gujaf-204	62	1	gujaf	gujaf	NOUN
gujaf-204	62	2	is	be	AUX
gujaf-204	62	3	a	a	DET
gujaf-204	62	4	double	double	ADJ
gujaf-204	62	5	-	-	PUNCT
gujaf-204	62	6	blind	blind	ADJ
gujaf-204	62	7	peer	peer	NOUN
gujaf-204	62	8	reviewed	review	VERB
gujaf-204	62	9	journal	journal	NOUN
gujaf-204	62	10	published	publish	VERB
gujaf-204	62	11	by	by	ADP
gujaf-204	62	12	the	the	DET
gujaf-204	62	13	department	department	NOUN
gujaf-204	62	14	of	of	ADP
gujaf-204	62	15	accounting	accounting	NOUN
gujaf-204	62	16	and	and	CCONJ
gujaf-204	62	17	finance	finance	NOUN
gujaf-204	62	18	,	,	PUNCT
gujaf-204	62	19	faculty	faculty	NOUN
gujaf-204	62	20	of	of	ADP
gujaf-204	62	21	management	management	NOUN
gujaf-204	62	22	and	and	CCONJ
gujaf-204	62	23	social	social	ADJ
gujaf-204	62	24	sciences	science	NOUN
gujaf-204	62	25	,	,	PUNCT
gujaf-204	62	26	federal	federal	ADJ
gujaf-204	62	27	university	university	NOUN
gujaf-204	62	28	gusau	gusau	NOUN
gujaf-204	62	29	,	,	PUNCT
gujaf-204	62	30	zamfara	zamfara	PROPN
gujaf-204	62	31	state	state	PROPN
gujaf-204	62	32	nigeria	nigeria	PROPN
gujaf-204	62	33	the	the	DET
gujaf-204	62	34	journal	journal	PROPN
gujaf-204	62	35	accepts	accept	VERB
gujaf-204	62	36	papers	paper	NOUN
gujaf-204	62	37	in	in	ADP
gujaf-204	62	38	all	all	DET
gujaf-204	62	39	areas	area	NOUN
gujaf-204	62	40	of	of	ADP
gujaf-204	62	41	accounting	accounting	NOUN
gujaf-204	62	42	and	and	CCONJ
gujaf-204	62	43	finance	finance	NOUN
gujaf-204	62	44	for	for	ADP
gujaf-204	62	45	publication	publication	NOUN
gujaf-204	62	46	which	which	PRON
gujaf-204	62	47	include	include	VERB
gujaf-204	62	48	:	:	PUNCT
gujaf-204	62	49	accounting	accounting	NOUN
gujaf-204	62	50	standards	standard	NOUN
gujaf-204	62	51	,	,	PUNCT
gujaf-204	62	52	accounting	account	VERB
gujaf-204	62	53	information	information	NOUN
gujaf-204	62	54	system	system	NOUN
gujaf-204	62	55	,	,	PUNCT
gujaf-204	62	56	financial	financial	ADJ
gujaf-204	62	57	reporting	reporting	NOUN
gujaf-204	62	58	,	,	PUNCT
gujaf-204	62	59	earnings	earning	NOUN
gujaf-204	62	60	management	management	NOUN
gujaf-204	62	61	,	,	PUNCT
gujaf-204	62	62	,	,	PUNCT
gujaf-204	62	63	auditing	auditing	NOUN
gujaf-204	62	64	and	and	CCONJ
gujaf-204	62	65	investigation	investigation	NOUN
gujaf-204	62	66	,	,	PUNCT
gujaf-204	62	67	auditing	auditing	NOUN
gujaf-204	62	68	and	and	CCONJ
gujaf-204	62	69	standards	standard	NOUN
gujaf-204	62	70	,	,	PUNCT
gujaf-204	62	71	public	public	ADJ
gujaf-204	62	72	sector	sector	NOUN
gujaf-204	62	73	accounting	accounting	NOUN
gujaf-204	62	74	and	and	CCONJ
gujaf-204	62	75	auditing	auditing	NOUN
gujaf-204	62	76	,	,	PUNCT
gujaf-204	62	77	taxation	taxation	NOUN
gujaf-204	62	78	and	and	CCONJ
gujaf-204	62	79	revenue	revenue	NOUN
gujaf-204	62	80	administration	administration	NOUN
gujaf-204	62	81	,	,	PUNCT
gujaf-204	62	82	corporate	corporate	ADJ
gujaf-204	62	83	governance	governance	NOUN
gujaf-204	62	84	issues	issue	NOUN
gujaf-204	62	85	,	,	PUNCT
gujaf-204	62	86	corporate	corporate	ADJ
gujaf-204	62	87	social	social	ADJ
gujaf-204	62	88	responsibility	responsibility	NOUN
gujaf-204	62	89	,	,	PUNCT
gujaf-204	62	90	sustainability	sustainability	NOUN
gujaf-204	62	91	and	and	CCONJ
gujaf-204	62	92	environmental	environmental	ADJ
gujaf-204	62	93	reporting	reporting	NOUN
gujaf-204	62	94	issue	issue	NOUN
gujaf-204	62	95	,	,	PUNCT
gujaf-204	62	96	information	information	NOUN
gujaf-204	62	97	and	and	CCONJ
gujaf-204	62	98	communication	communication	NOUN
gujaf-204	62	99	technology	technology	NOUN
gujaf-204	62	100	issues	issue	NOUN
gujaf-204	62	101	,	,	PUNCT
gujaf-204	62	102	bankruptcy	bankruptcy	NOUN
gujaf-204	62	103	prediction	prediction	NOUN
gujaf-204	62	104	,	,	PUNCT
gujaf-204	62	105	corporate	corporate	ADJ
gujaf-204	62	106	finance	finance	NOUN
gujaf-204	62	107	,	,	PUNCT
gujaf-204	62	108	personal	personal	ADJ
gujaf-204	62	109	finance	finance	NOUN
gujaf-204	62	110	,	,	PUNCT
gujaf-204	62	111	merger	merger	NOUN
gujaf-204	62	112	and	and	CCONJ
gujaf-204	62	113	acquisitions	acquisition	NOUN
gujaf-204	62	114	,	,	PUNCT
gujaf-204	62	115	capital	capital	NOUN
gujaf-204	62	116	structure	structure	NOUN
gujaf-204	62	117	,	,	PUNCT
gujaf-204	62	118	working	work	VERB
gujaf-204	62	119	capital	capital	NOUN
gujaf-204	62	120	management	management	NOUN
gujaf-204	62	121	,	,	PUNCT
gujaf-204	62	122	enterprises	enterprise	NOUN
gujaf-204	62	123	risk	risk	NOUN
gujaf-204	62	124	management	management	NOUN
gujaf-204	62	125	,	,	PUNCT
gujaf-204	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-204	62	127	,	,	PUNCT
gujaf-204	62	128	international	international	ADJ
gujaf-204	62	129	business	business	NOUN
gujaf-204	62	130	accounting	accounting	NOUN
gujaf-204	62	131	and	and	CCONJ
gujaf-204	62	132	finance	finance	NOUN
gujaf-204	62	133	,	,	PUNCT
gujaf-204	62	134	banking	banking	NOUN
gujaf-204	62	135	crises	crisis	NOUN
gujaf-204	62	136	,	,	PUNCT
gujaf-204	62	137	bank	bank	NOUN
gujaf-204	62	138	’s	’s	PART
gujaf-204	62	139	profitability	profitability	NOUN
gujaf-204	62	140	,	,	PUNCT
gujaf-204	62	141	risk	risk	NOUN
gujaf-204	62	142	and	and	CCONJ
gujaf-204	62	143	insurance	insurance	NOUN
gujaf-204	62	144	issue	issue	NOUN
gujaf-204	62	145	,	,	PUNCT
gujaf-204	62	146	islamic	islamic	ADJ
gujaf-204	62	147	finance	finance	NOUN
gujaf-204	62	148	,	,	PUNCT
gujaf-204	62	149	conventional	conventional	ADJ
gujaf-204	62	150	and	and	CCONJ
gujaf-204	62	151	islamic	islamic	ADJ
gujaf-204	62	152	banks	bank	NOUN
gujaf-204	62	153	and	and	CCONJ
gujaf-204	62	154	so	so	ADV
gujaf-204	62	155	forth	forth	ADV
gujaf-204	62	156	.	.	PUNCT
gujaf-204	63	1	guidelines	guideline	NOUN
gujaf-204	63	2	for	for	ADP
gujaf-204	63	3	submission	submission	NOUN
gujaf-204	63	4	and	and	CCONJ
gujaf-204	63	5	manuscript	manuscript	NOUN
gujaf-204	63	6	format	format	VERB
gujaf-204	63	7	the	the	DET
gujaf-204	63	8	submission	submission	NOUN
gujaf-204	63	9	language	language	NOUN
gujaf-204	63	10	is	be	AUX
gujaf-204	63	11	english	english	PROPN
gujaf-204	63	12	and	and	CCONJ
gujaf-204	63	13	must	must	AUX
gujaf-204	63	14	be	be	AUX
gujaf-204	63	15	a	a	DET
gujaf-204	63	16	well	well	ADV
gujaf-204	63	17	-	-	PUNCT
gujaf-204	63	18	researched	research	VERB
gujaf-204	63	19	original	original	ADJ
gujaf-204	63	20	manuscript	manuscript	NOUN
gujaf-204	63	21	that	that	PRON
gujaf-204	63	22	has	have	AUX
gujaf-204	63	23	not	not	PART
gujaf-204	63	24	previously	previously	ADV
gujaf-204	63	25	been	be	AUX
gujaf-204	63	26	submitted	submit	VERB
gujaf-204	63	27	elsewhere	elsewhere	ADV
gujaf-204	63	28	for	for	ADP
gujaf-204	63	29	publication	publication	NOUN
gujaf-204	63	30	.	.	PUNCT
gujaf-204	64	1	the	the	DET
gujaf-204	64	2	paper	paper	NOUN
gujaf-204	64	3	should	should	AUX
gujaf-204	64	4	not	not	PART
gujaf-204	64	5	exceed	exceed	VERB
gujaf-204	64	6	more	more	ADJ
gujaf-204	64	7	than	than	ADP
gujaf-204	64	8	15	15	NUM
gujaf-204	64	9	pages	page	NOUN
gujaf-204	64	10	on	on	ADP
gujaf-204	64	11	a4	a4	NOUN
gujaf-204	64	12	type	type	NOUN
gujaf-204	64	13	paper	paper	NOUN
gujaf-204	64	14	in	in	ADP
gujaf-204	64	15	ms	ms	ADJ
gujaf-204	64	16	-	-	PUNCT
gujaf-204	64	17	word	word	NOUN
gujaf-204	64	18	format	format	NOUN
gujaf-204	64	19	,	,	PUNCT
gujaf-204	64	20	1.5	1.5	NUM
gujaf-204	64	21	-	-	PUNCT
gujaf-204	64	22	line	line	NOUN
gujaf-204	64	23	spacing	spacing	NOUN
gujaf-204	64	24	,	,	PUNCT
gujaf-204	64	25	12	12	NUM
gujaf-204	64	26	font	font	NOUN
gujaf-204	64	27	size	size	NOUN
gujaf-204	64	28	in	in	ADP
gujaf-204	64	29	times	time	NOUN
gujaf-204	64	30	new	new	ADJ
gujaf-204	64	31	roman	roman	NOUN
gujaf-204	64	32	.	.	PUNCT
gujaf-204	65	1	manuscript	manuscript	NOUN
gujaf-204	65	2	should	should	AUX
gujaf-204	65	3	be	be	AUX
gujaf-204	65	4	tested	test	VERB
gujaf-204	65	5	for	for	ADP
gujaf-204	65	6	plagiarism	plagiarism	NOUN
gujaf-204	65	7	before	before	ADP
gujaf-204	65	8	submission	submission	NOUN
gujaf-204	65	9	,	,	PUNCT
gujaf-204	65	10	as	as	SCONJ
gujaf-204	65	11	the	the	DET
gujaf-204	65	12	maximum	maximum	ADJ
gujaf-204	65	13	similarity	similarity	NOUN
gujaf-204	65	14	index	index	NOUN
gujaf-204	65	15	acceptable	acceptable	ADJ
gujaf-204	65	16	by	by	ADP
gujaf-204	65	17	gujaf	gujaf	NOUN
gujaf-204	65	18	is	be	AUX
gujaf-204	65	19	25	25	NUM
gujaf-204	65	20	percent	percent	NOUN
gujaf-204	65	21	.	.	PUNCT
gujaf-204	66	1	furthermore	furthermore	ADV
gujaf-204	66	2	,	,	PUNCT
gujaf-204	66	3	the	the	DET
gujaf-204	66	4	length	length	NOUN
gujaf-204	66	5	of	of	ADP
gujaf-204	66	6	a	a	DET
gujaf-204	66	7	complete	complete	ADJ
gujaf-204	66	8	article	article	NOUN
gujaf-204	66	9	should	should	AUX
gujaf-204	66	10	not	not	PART
gujaf-204	66	11	exceed	exceed	VERB
gujaf-204	66	12	5000	5000	NUM
gujaf-204	66	13	words	word	NOUN
gujaf-204	66	14	including	include	VERB
gujaf-204	66	15	an	an	DET
gujaf-204	66	16	abstract	abstract	NOUN
gujaf-204	66	17	of	of	ADP
gujaf-204	66	18	not	not	PART
gujaf-204	66	19	more	more	ADJ
gujaf-204	66	20	than	than	ADP
gujaf-204	66	21	250	250	NUM
gujaf-204	66	22	words	word	NOUN
gujaf-204	66	23	with	with	ADP
gujaf-204	66	24	a	a	DET
gujaf-204	66	25	minimum	minimum	NOUN
gujaf-204	66	26	of	of	ADP
gujaf-204	66	27	four	four	NUM
gujaf-204	66	28	key	key	ADJ
gujaf-204	66	29	words	word	NOUN
gujaf-204	66	30	immediately	immediately	ADV
gujaf-204	66	31	after	after	ADP
gujaf-204	66	32	the	the	DET
gujaf-204	66	33	abstract	abstract	NOUN
gujaf-204	66	34	.	.	PUNCT
gujaf-204	67	1	all	all	DET
gujaf-204	67	2	references	reference	NOUN
gujaf-204	67	3	including	include	VERB
gujaf-204	67	4	in	in	ADP
gujaf-204	67	5	text	text	NOUN
gujaf-204	67	6	citation	citation	NOUN
gujaf-204	67	7	and	and	CCONJ
gujaf-204	67	8	reference	reference	NOUN
gujaf-204	67	9	list	list	NOUN
gujaf-204	67	10	,	,	PUNCT
gujaf-204	67	11	tables	table	NOUN
gujaf-204	67	12	and	and	CCONJ
gujaf-204	67	13	figures	figure	NOUN
gujaf-204	67	14	should	should	AUX
gujaf-204	67	15	be	be	AUX
gujaf-204	67	16	in	in	ADP
gujaf-204	67	17	line	line	NOUN
gujaf-204	67	18	with	with	ADP
gujaf-204	67	19	apa	apa	PROPN
gujaf-204	67	20	7th	7th	PROPN
gujaf-204	67	21	edition	edition	NOUN
gujaf-204	67	22	publication	publication	NOUN
gujaf-204	67	23	manual	manual	NOUN
gujaf-204	67	24	.	.	PUNCT
gujaf-204	68	1	finally	finally	ADV
gujaf-204	68	2	,	,	PUNCT
gujaf-204	68	3	manuscript	manuscript	NOUN
gujaf-204	68	4	should	should	AUX
gujaf-204	68	5	be	be	AUX
gujaf-204	68	6	send	send	VERB
gujaf-204	68	7	to	to	ADP
gujaf-204	68	8	our	our	PRON
gujaf-204	68	9	email	email	NOUN
gujaf-204	68	10	address	address	NOUN
gujaf-204	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-204	68	12	and	and	CCONJ
gujaf-204	68	13	a	a	DET
gujaf-204	68	14	copy	copy	NOUN
gujaf-204	68	15	to	to	ADP
gujaf-204	68	16	our	our	PRON
gujaf-204	68	17	website	website	NOUN
gujaf-204	68	18	on	on	ADP
gujaf-204	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-204	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-204	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-204	69	2	gusau	gusau	ADJ
gujaf-204	69	3	journal	journal	NOUN
gujaf-204	69	4	of	of	ADP
gujaf-204	69	5	accounting	accounting	NOUN
gujaf-204	69	6	and	and	CCONJ
gujaf-204	69	7	finance	finance	NOUN
gujaf-204	69	8	,	,	PUNCT
gujaf-204	69	9	vol	vol	NOUN
gujaf-204	69	10	.	.	PROPN
gujaf-204	69	11	3	3	NUM
gujaf-204	69	12	,	,	PUNCT
gujaf-204	69	13	issue	issue	NOUN
gujaf-204	69	14	3	3	NUM
gujaf-204	69	15	,	,	PUNCT
gujaf-204	69	16	october	october	PROPN
gujaf-204	69	17	,	,	PUNCT
gujaf-204	69	18	2022	2022	NUM
gujaf-204	69	19	viii	viii	ADJ
gujaf-204	69	20	publication	publication	NOUN
gujaf-204	69	21	procedure	procedure	NOUN
gujaf-204	69	22	after	after	ADP
gujaf-204	69	23	receiving	receive	VERB
gujaf-204	69	24	a	a	DET
gujaf-204	69	25	manuscript	manuscript	NOUN
gujaf-204	69	26	that	that	PRON
gujaf-204	69	27	is	be	AUX
gujaf-204	69	28	within	within	ADP
gujaf-204	69	29	the	the	DET
gujaf-204	69	30	similarity	similarity	NOUN
gujaf-204	69	31	index	index	NOUN
gujaf-204	69	32	threshold	threshold	NOUN
gujaf-204	69	33	,	,	PUNCT
gujaf-204	69	34	a	a	DET
gujaf-204	69	35	confirmation	confirmation	NOUN
gujaf-204	69	36	email	email	NOUN
gujaf-204	69	37	will	will	AUX
gujaf-204	69	38	be	be	AUX
gujaf-204	69	39	send	send	VERB
gujaf-204	69	40	together	together	ADV
gujaf-204	69	41	with	with	ADP
gujaf-204	69	42	a	a	DET
gujaf-204	69	43	request	request	NOUN
gujaf-204	69	44	to	to	PART
gujaf-204	69	45	pay	pay	VERB
gujaf-204	69	46	a	a	DET
gujaf-204	69	47	review	review	NOUN
gujaf-204	69	48	proceeding	proceeding	NOUN
gujaf-204	69	49	fee	fee	NOUN
gujaf-204	69	50	.	.	PUNCT
gujaf-204	70	1	at	at	ADP
gujaf-204	70	2	this	this	DET
gujaf-204	70	3	point	point	NOUN
gujaf-204	70	4	,	,	PUNCT
gujaf-204	70	5	the	the	DET
gujaf-204	70	6	editorial	editorial	ADJ
gujaf-204	70	7	board	board	NOUN
gujaf-204	70	8	will	will	AUX
gujaf-204	70	9	take	take	VERB
gujaf-204	70	10	a	a	DET
gujaf-204	70	11	decision	decision	NOUN
gujaf-204	70	12	on	on	ADP
gujaf-204	70	13	accepting	accept	VERB
gujaf-204	70	14	,	,	PUNCT
gujaf-204	70	15	rejecting	reject	VERB
gujaf-204	70	16	or	or	CCONJ
gujaf-204	70	17	making	make	VERB
gujaf-204	70	18	a	a	DET
gujaf-204	70	19	resubmission	resubmission	NOUN
gujaf-204	70	20	of	of	ADP
gujaf-204	70	21	the	the	DET
gujaf-204	70	22	manuscript	manuscript	NOUN
gujaf-204	70	23	based	base	VERB
gujaf-204	70	24	on	on	ADP
gujaf-204	70	25	the	the	DET
gujaf-204	70	26	outcome	outcome	NOUN
gujaf-204	70	27	of	of	ADP
gujaf-204	70	28	the	the	DET
gujaf-204	70	29	double	double	ADJ
gujaf-204	70	30	-	-	PUNCT
gujaf-204	70	31	blind	blind	ADJ
gujaf-204	70	32	peer	peer	NOUN
gujaf-204	70	33	review	review	NOUN
gujaf-204	70	34	.	.	PUNCT
gujaf-204	71	1	those	those	DET
gujaf-204	71	2	authors	author	NOUN
gujaf-204	71	3	whose	whose	DET
gujaf-204	71	4	manuscript	manuscript	NOUN
gujaf-204	71	5	were	be	AUX
gujaf-204	71	6	accepted	accept	VERB
gujaf-204	71	7	for	for	ADP
gujaf-204	71	8	publication	publication	NOUN
gujaf-204	71	9	will	will	AUX
gujaf-204	71	10	be	be	AUX
gujaf-204	71	11	asked	ask	VERB
gujaf-204	71	12	to	to	PART
gujaf-204	71	13	pay	pay	VERB
gujaf-204	71	14	a	a	DET
gujaf-204	71	15	publication	publication	NOUN
gujaf-204	71	16	fee	fee	NOUN
gujaf-204	71	17	,	,	PUNCT
gujaf-204	71	18	after	after	ADP
gujaf-204	71	19	effecting	effect	VERB
gujaf-204	71	20	all	all	DET
gujaf-204	71	21	suggested	suggest	VERB
gujaf-204	71	22	corrections	correction	NOUN
gujaf-204	71	23	and	and	CCONJ
gujaf-204	71	24	changes	change	NOUN
gujaf-204	71	25	made	make	VERB
gujaf-204	71	26	on	on	ADP
gujaf-204	71	27	the	the	DET
gujaf-204	71	28	manuscript	manuscript	NOUN
gujaf-204	71	29	.	.	PUNCT
gujaf-204	72	1	all	all	DET
gujaf-204	72	2	corrected	correct	VERB
gujaf-204	72	3	papers	paper	NOUN
gujaf-204	72	4	returned	return	VERB
gujaf-204	72	5	within	within	ADP
gujaf-204	72	6	the	the	DET
gujaf-204	72	7	specified	specify	VERB
gujaf-204	72	8	time	time	NOUN
gujaf-204	72	9	frame	frame	NOUN
gujaf-204	72	10	will	will	AUX
gujaf-204	72	11	be	be	AUX
gujaf-204	72	12	published	publish	VERB
gujaf-204	72	13	in	in	ADP
gujaf-204	72	14	that	that	DET
gujaf-204	72	15	issue	issue	NOUN
gujaf-204	72	16	.	.	PUNCT
gujaf-204	73	1	payment	payment	NOUN
gujaf-204	73	2	details	detail	NOUN
gujaf-204	73	3	bank	bank	NOUN
gujaf-204	73	4	:	:	PUNCT
gujaf-204	73	5	fcmb	fcmb	PROPN
gujaf-204	73	6	account	account	PROPN
gujaf-204	73	7	number	number	NOUN
gujaf-204	73	8	:	:	PUNCT
gujaf-204	73	9	7278465011	7278465011	NUM
gujaf-204	73	10	account	account	NOUN
gujaf-204	73	11	name	name	NOUN
gujaf-204	73	12	:	:	PUNCT
gujaf-204	73	13	gusau	gusau	PROPN
gujaf-204	73	14	journal	journal	NOUN
gujaf-204	73	15	of	of	ADP
gujaf-204	73	16	accounting	accounting	NOUN
gujaf-204	73	17	and	and	CCONJ
gujaf-204	73	18	finance	finance	NOUN
gujaf-204	73	19	for	for	ADP
gujaf-204	73	20	inquiry	inquiry	NOUN
gujaf-204	73	21	the	the	DET
gujaf-204	73	22	head	head	NOUN
gujaf-204	73	23	,	,	PUNCT
gujaf-204	73	24	department	department	NOUN
gujaf-204	73	25	of	of	ADP
gujaf-204	73	26	accounting	accounting	NOUN
gujaf-204	73	27	and	and	CCONJ
gujaf-204	73	28	finance	finance	NOUN
gujaf-204	73	29	,	,	PUNCT
gujaf-204	73	30	federal	federal	ADJ
gujaf-204	73	31	university	university	NOUN
gujaf-204	73	32	gusau	gusau	PROPN
gujaf-204	73	33	,	,	PUNCT
gujaf-204	73	34	zamfara	zamfara	PROPN
gujaf-204	73	35	state	state	PROPN
gujaf-204	73	36	.	.	PUNCT
gujaf-204	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-204	75	1	+2348069393824	+2348069393824	PRON
gujaf-204	75	2	for	for	ADP
gujaf-204	75	3	more	more	ADJ
gujaf-204	75	4	information	information	NOUN
gujaf-204	75	5	,	,	PUNCT
gujaf-204	75	6	contact	contact	VERB
gujaf-204	75	7	the	the	DET
gujaf-204	75	8	editor	editor	NOUN
gujaf-204	75	9	-	-	PUNCT
gujaf-204	75	10	in	in	ADP
gujaf-204	75	11	-	-	PUNCT
gujaf-204	75	12	chief	chief	NOUN
gujaf-204	75	13	on	on	ADP
gujaf-204	75	14	+2348067766435	+2348067766435	NUM
gujaf-204	75	15	the	the	DET
gujaf-204	75	16	associate	associate	ADJ
gujaf-204	75	17	editor	editor	NOUN
gujaf-204	75	18	on	on	ADP
gujaf-204	75	19	+2348036057525	+2348036057525	NUM
gujaf-204	75	20	or	or	CCONJ
gujaf-204	75	21	visit	visit	VERB
gujaf-204	75	22	our	our	PRON
gujaf-204	75	23	website	website	NOUN
gujaf-204	75	24	on	on	ADP
gujaf-204	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-204	75	26	or	or	CCONJ
gujaf-204	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-204	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-204	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-204	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-204	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-204	76	3	gusau	gusau	ADJ
gujaf-204	76	4	journal	journal	NOUN
gujaf-204	76	5	of	of	ADP
gujaf-204	76	6	accounting	accounting	NOUN
gujaf-204	76	7	and	and	CCONJ
gujaf-204	76	8	finance	finance	NOUN
gujaf-204	76	9	,	,	PUNCT
gujaf-204	76	10	vol	vol	NOUN
gujaf-204	76	11	.	.	PROPN
gujaf-204	77	1	3	3	NUM
gujaf-204	77	2	,	,	PUNCT
gujaf-204	77	3	issue	issue	NOUN
gujaf-204	77	4	3	3	NUM
gujaf-204	77	5	,	,	PUNCT
gujaf-204	77	6	october	october	PROPN
gujaf-204	77	7	,	,	PUNCT
gujaf-204	77	8	2022	2022	NUM
gujaf-204	77	9	ix	ix	ADP
gujaf-204	77	10	contents	content	NOUN
gujaf-204	77	11	capital	capital	NOUN
gujaf-204	77	12	structure	structure	NOUN
gujaf-204	77	13	and	and	CCONJ
gujaf-204	77	14	firm	firm	ADJ
gujaf-204	77	15	financial	financial	ADJ
gujaf-204	77	16	performance	performance	NOUN
gujaf-204	77	17	of	of	ADP
gujaf-204	77	18	listed	list	VERB
gujaf-204	77	19	deposit	deposit	NOUN
gujaf-204	77	20	money	money	NOUN
gujaf-204	77	21	banks	bank	NOUN
gujaf-204	77	22	in	in	ADP
gujaf-204	77	23	nigeria	nigeria	PROPN
gujaf-204	77	24	:	:	PUNCT
gujaf-204	77	25	moderating	moderate	VERB
gujaf-204	77	26	effect	effect	NOUN
gujaf-204	77	27	of	of	ADP
gujaf-204	77	28	board	board	NOUN
gujaf-204	77	29	financial	financial	ADJ
gujaf-204	77	30	literacy	literacy	NOUN
gujaf-204	77	31	anas	anas	PROPN
gujaf-204	77	32	idris	idris	PROPN
gujaf-204	77	33	abdulwahab	abdulwahab	PROPN
gujaf-204	77	34	,	,	PUNCT
gujaf-204	77	35	hussaini	hussaini	PROPN
gujaf-204	77	36	bala	bala	PROPN
gujaf-204	77	37	ph.d	ph.d	PROPN
gujaf-204	77	38	,	,	PUNCT
gujaf-204	77	39	mansur	mansur	PROPN
gujaf-204	77	40	lubabah	lubabah	PROPN
gujaf-204	77	41	kwambo	kwambo	PROPN
gujaf-204	77	42	ph.d	ph.d	PROPN
gujaf-204	77	43	,	,	PUNCT
gujaf-204	77	44	&	&	CCONJ
gujaf-204	77	45	abubakar	abubakar	PROPN
gujaf-204	77	46	adamu	adamu	PROPN
gujaf-204	77	47	1	1	NUM
gujaf-204	77	48	influence	influence	NOUN
gujaf-204	77	49	of	of	ADP
gujaf-204	77	50	socialization	socialization	NOUN
gujaf-204	77	51	on	on	ADP
gujaf-204	77	52	msme	msme	NOUN
gujaf-204	77	53	compliance	compliance	NOUN
gujaf-204	77	54	by	by	ADP
gujaf-204	77	55	mediating	mediate	VERB
gujaf-204	77	56	understanding	understanding	NOUN
gujaf-204	77	57	and	and	CCONJ
gujaf-204	77	58	moderating	moderate	VERB
gujaf-204	77	59	knowledge	knowledge	NOUN
gujaf-204	77	60	of	of	ADP
gujaf-204	77	61	tax	tax	NOUN
gujaf-204	77	62	visits	visit	NOUN
gujaf-204	77	63	yayuk	yayuk	NOUN
gujaf-204	77	64	ngesti	ngesti	PROPN
gujaf-204	77	65	rahayu	rahayu	VERB
gujaf-204	77	66	17	17	NUM
gujaf-204	77	67	does	do	VERB
gujaf-204	77	68	international	international	ADJ
gujaf-204	77	69	financial	financial	ADJ
gujaf-204	77	70	reporting	reporting	NOUN
gujaf-204	77	71	standard	standard	NOUN
gujaf-204	77	72	narrows	narrow	VERB
gujaf-204	77	73	audit	audit	NOUN
gujaf-204	77	74	expectation	expectation	NOUN
gujaf-204	77	75	gap	gap	NOUN
gujaf-204	77	76	?	?	PUNCT
gujaf-204	78	1	musa	musa	PROPN
gujaf-204	78	2	ibrahim	ibrahim	PROPN
gujaf-204	78	3	dauda	dauda	PROPN
gujaf-204	78	4	,	,	PUNCT
gujaf-204	78	5	ibrahim	ibrahim	PROPN
gujaf-204	78	6	adagye	adagye	PROPN
gujaf-204	78	7	dauda	dauda	PROPN
gujaf-204	78	8	,	,	PUNCT
gujaf-204	78	9	phd	phd	NOUN
gujaf-204	78	10	35	35	NUM
gujaf-204	78	11	sustainability	sustainability	NOUN
gujaf-204	78	12	reporting	reporting	NOUN
gujaf-204	78	13	and	and	CCONJ
gujaf-204	78	14	financial	financial	ADJ
gujaf-204	78	15	performance	performance	NOUN
gujaf-204	78	16	of	of	ADP
gujaf-204	78	17	listed	list	VERB
gujaf-204	78	18	manufacturing	manufacturing	NOUN
gujaf-204	78	19	firms	firm	NOUN
gujaf-204	78	20	in	in	ADP
gujaf-204	78	21	nigeria	nigeria	PROPN
gujaf-204	78	22	aiyesan	aiyesan	PROPN
gujaf-204	78	23	,	,	PUNCT
gujaf-204	78	24	olabode	olabode	PROPN
gujaf-204	78	25	olutola	olutola	PROPN
gujaf-204	78	26	ph.d	ph.d	PROPN
gujaf-204	78	27	49	49	NUM
gujaf-204	78	28	firm	firm	ADJ
gujaf-204	78	29	attributes	attribute	NOUN
gujaf-204	78	30	and	and	CCONJ
gujaf-204	78	31	financial	financial	ADJ
gujaf-204	78	32	reporting	reporting	NOUN
gujaf-204	78	33	timeliness	timeliness	NOUN
gujaf-204	78	34	of	of	ADP
gujaf-204	78	35	listed	list	VERB
gujaf-204	78	36	consumer	consumer	NOUN
gujaf-204	78	37	goods	good	NOUN
gujaf-204	78	38	firms	firm	NOUN
gujaf-204	78	39	in	in	ADP
gujaf-204	78	40	nigeria	nigeria	PROPN
gujaf-204	78	41	akume	akume	PROPN
gujaf-204	78	42	james	james	PROPN
gujaf-204	78	43	terkende	terkende	PROPN
gujaf-204	78	44	,	,	PUNCT
gujaf-204	78	45	dele	dele	PROPN
gujaf-204	78	46	ikese	ikese	VERB
gujaf-204	78	47	karim	karim	PROPN
gujaf-204	78	48	67	67	NUM
gujaf-204	78	49	value	value	NOUN
gujaf-204	78	50	relevance	relevance	NOUN
gujaf-204	78	51	of	of	ADP
gujaf-204	78	52	accounting	accounting	NOUN
gujaf-204	78	53	information	information	NOUN
gujaf-204	78	54	for	for	ADP
gujaf-204	78	55	listed	list	VERB
gujaf-204	78	56	financial	financial	ADJ
gujaf-204	78	57	service	service	NOUN
gujaf-204	78	58	firms	firm	NOUN
gujaf-204	78	59	in	in	ADP
gujaf-204	78	60	nigeria	nigeria	PROPN
gujaf-204	78	61	kassim	kassim	PROPN
gujaf-204	78	62	busari	busari	PROPN
gujaf-204	78	63	,	,	PUNCT
gujaf-204	78	64	ishaya	ishaya	PROPN
gujaf-204	78	65	luka	luka	PROPN
gujaf-204	78	66	chechet	chechet	PROPN
gujaf-204	78	67	ph.d	ph.d	PROPN
gujaf-204	78	68	,	,	PUNCT
gujaf-204	78	69	aliyu	aliyu	PROPN
gujaf-204	78	70	ahmed	ahme	VERB
gujaf-204	78	71	abdullahi	abdullahi	PROPN
gujaf-204	78	72	ph.d	ph.d	PROPN
gujaf-204	78	73	,	,	PUNCT
gujaf-204	78	74	&	&	CCONJ
gujaf-204	78	75	ibrahim	ibrahim	PROPN
gujaf-204	78	76	mohammed	mohammed	PROPN
gujaf-204	78	77	ph.d	ph.d	PROPN
gujaf-204	78	78	87	87	NUM
gujaf-204	78	79	nigeria	nigeria	PROPN
gujaf-204	78	80	economic	economic	ADJ
gujaf-204	78	81	growth	growth	NOUN
gujaf-204	78	82	and	and	CCONJ
gujaf-204	78	83	capital	capital	NOUN
gujaf-204	78	84	market	market	NOUN
gujaf-204	78	85	development	development	NOUN
gujaf-204	78	86	:	:	PUNCT
gujaf-204	78	87	does	do	AUX
gujaf-204	78	88	contributory	contributory	NOUN
gujaf-204	78	89	pension	pension	NOUN
gujaf-204	78	90	scheme	scheme	NOUN
gujaf-204	78	91	matter	matter	NOUN
gujaf-204	78	92	?	?	PUNCT
gujaf-204	79	1	akinwumi	akinwumi	PROPN
gujaf-204	79	2	ayorinde	ayorinde	PROPN
gujaf-204	79	3	olutimi	olutimi	PROPN
gujaf-204	79	4	,	,	PUNCT
gujaf-204	79	5	toluwa	toluwa	PROPN
gujaf-204	79	6	celestine	celestine	PROPN
gujaf-204	79	7	oladele	oladele	PROPN
gujaf-204	79	8	ph.d	ph.d	PROPN
gujaf-204	79	9	,	,	PUNCT
gujaf-204	79	10	&	&	CCONJ
gujaf-204	79	11	adeboye	adeboye	ADP
gujaf-204	79	12	emmanuel	emmanuel	PROPN
gujaf-204	79	13	sanmi	sanmi	PROPN
gujaf-204	79	14	101	101	NUM
gujaf-204	79	15	audit	audit	NOUN
gujaf-204	79	16	committee	committee	NOUN
gujaf-204	79	17	and	and	CCONJ
gujaf-204	79	18	financial	financial	ADJ
gujaf-204	79	19	reporting	reporting	NOUN
gujaf-204	79	20	quality	quality	NOUN
gujaf-204	79	21	:	:	PUNCT
gujaf-204	79	22	the	the	DET
gujaf-204	79	23	moderating	moderate	VERB
gujaf-204	79	24	effect	effect	NOUN
gujaf-204	79	25	of	of	ADP
gujaf-204	79	26	board	board	NOUN
gujaf-204	79	27	independence	independence	NOUN
gujaf-204	79	28	of	of	ADP
gujaf-204	79	29	listed	list	VERB
gujaf-204	79	30	deposit	deposit	NOUN
gujaf-204	79	31	money	money	NOUN
gujaf-204	79	32	banks	bank	NOUN
gujaf-204	79	33	in	in	ADP
gujaf-204	79	34	nigeria	nigeria	PROPN
gujaf-204	79	35	kassim	kassim	PROPN
gujaf-204	79	36	yusha’u	yusha’u	PROPN
gujaf-204	79	37	shika	shika	PROPN
gujaf-204	79	38	,	,	PUNCT
gujaf-204	79	39	mark	mark	PROPN
gujaf-204	79	40	david	david	PROPN
gujaf-204	79	41	kantiyok	kantiyok	VERB
gujaf-204	79	42	117	117	NUM
gujaf-204	79	43	gusau	gusau	ADJ
gujaf-204	79	44	journal	journal	NOUN
gujaf-204	79	45	of	of	ADP
gujaf-204	79	46	accounting	accounting	NOUN
gujaf-204	79	47	and	and	CCONJ
gujaf-204	79	48	finance	finance	NOUN
gujaf-204	79	49	,	,	PUNCT
gujaf-204	79	50	vol	vol	NOUN
gujaf-204	79	51	.	.	PROPN
gujaf-204	79	52	3	3	NUM
gujaf-204	79	53	,	,	PUNCT
gujaf-204	79	54	issue	issue	NOUN
gujaf-204	79	55	3	3	NUM
gujaf-204	79	56	,	,	PUNCT
gujaf-204	79	57	october	october	PROPN
gujaf-204	79	58	,	,	PUNCT
gujaf-204	79	59	2022	2022	NUM
gujaf-204	79	60	x	x	SYM
gujaf-204	79	61	determinants	determinant	NOUN
gujaf-204	79	62	of	of	ADP
gujaf-204	79	63	financial	financial	ADJ
gujaf-204	79	64	performance	performance	NOUN
gujaf-204	79	65	of	of	ADP
gujaf-204	79	66	listed	list	VERB
gujaf-204	79	67	deposit	deposit	NOUN
gujaf-204	79	68	money	money	NOUN
gujaf-204	79	69	banks	bank	NOUN
gujaf-204	79	70	in	in	ADP
gujaf-204	79	71	nigeria	nigeria	PROPN
gujaf-204	79	72	mary	mary	PROPN
gujaf-204	79	73	seansu	seansu	PROPN
gujaf-204	79	74	lazarus	lazarus	PROPN
gujaf-204	79	75	,	,	PUNCT
gujaf-204	79	76	nurradden	nurradden	PROPN
gujaf-204	79	77	usman	usman	PROPN
gujaf-204	79	78	miko	miko	PROPN
gujaf-204	79	79	ph.d	ph.d	PROPN
gujaf-204	79	80	,	,	PUNCT
gujaf-204	79	81	&	&	CCONJ
gujaf-204	79	82	saifulahi	saifulahi	PROPN
gujaf-204	79	83	abdullahi	abdullahi	PROPN
gujaf-204	79	84	mazadu	mazadu	PROPN
gujaf-204	79	85	ph.d	ph.d	PROPN
gujaf-204	79	86	140	140	NUM
gujaf-204	79	87	human	human	ADJ
gujaf-204	79	88	resource	resource	NOUN
gujaf-204	79	89	accounting	accounting	NOUN
gujaf-204	79	90	and	and	CCONJ
gujaf-204	79	91	profitability	profitability	NOUN
gujaf-204	79	92	of	of	ADP
gujaf-204	79	93	listed	list	VERB
gujaf-204	79	94	depositmoney	depositmoney	NOUN
gujaf-204	79	95	banks	bank	NOUN
gujaf-204	79	96	in	in	ADP
gujaf-204	79	97	nigeria	nigeria	PROPN
gujaf-204	79	98	ahmad	ahmad	PROPN
gujaf-204	79	99	adamu	adamu	PROPN
gujaf-204	79	100	ibrahim	ibrahim	PROPN
gujaf-204	79	101	,	,	PUNCT
gujaf-204	79	102	ahmad	ahmad	PROPN
gujaf-204	79	103	rufa’i	rufa’i	PROPN
gujaf-204	79	104	adamu	adamu	PROPN
gujaf-204	79	105	,	,	PUNCT
gujaf-204	79	106	fatihu	fatihu	PROPN
gujaf-204	79	107	mahmud	mahmud	PROPN
gujaf-204	79	108	alhassan	alhassan	PROPN
gujaf-204	79	109	&	&	CCONJ
gujaf-204	79	110	muhammad	muhammad	PROPN
gujaf-204	79	111	iliyas	iliyas	PROPN
gujaf-204	79	112	abdulsalam	abdulsalam	PROPN
gujaf-204	79	113	158	158	NUM
gujaf-204	79	114	board	board	NOUN
gujaf-204	79	115	independence	independence	NOUN
gujaf-204	79	116	,	,	PUNCT
gujaf-204	79	117	audit	audit	NOUN
gujaf-204	79	118	effectiveness	effectiveness	NOUN
gujaf-204	79	119	and	and	CCONJ
gujaf-204	79	120	the	the	DET
gujaf-204	79	121	quality	quality	NOUN
gujaf-204	79	122	of	of	ADP
gujaf-204	79	123	reported	report	VERB
gujaf-204	79	124	earnings	earning	NOUN
gujaf-204	79	125	in	in	ADP
gujaf-204	79	126	the	the	DET
gujaf-204	79	127	nigerian	nigerian	ADJ
gujaf-204	79	128	consumer	consumer	NOUN
gujaf-204	79	129	goods	good	NOUN
gujaf-204	79	130	firms	firm	NOUN
gujaf-204	79	131	isah	isah	PROPN
gujaf-204	79	132	shittu	shittu	PROPN
gujaf-204	79	133	ph.d	ph.d	PROPN
gujaf-204	79	134	,	,	PUNCT
gujaf-204	79	135	misbahu	misbahu	PROPN
gujaf-204	79	136	,	,	PUNCT
gujaf-204	79	137	abubakar	abubakar	PROPN
gujaf-204	79	138	muhammad	muhammad	PROPN
gujaf-204	79	139	175	175	NUM
gujaf-204	79	140	impact	impact	NOUN
gujaf-204	79	141	of	of	ADP
gujaf-204	79	142	capital	capital	NOUN
gujaf-204	79	143	structure	structure	NOUN
gujaf-204	79	144	on	on	ADP
gujaf-204	79	145	financial	financial	ADJ
gujaf-204	79	146	performance	performance	NOUN
gujaf-204	79	147	of	of	ADP
gujaf-204	79	148	listed	list	VERB
gujaf-204	79	149	agricultural	agricultural	ADJ
gujaf-204	79	150	companies	company	NOUN
gujaf-204	79	151	in	in	ADP
gujaf-204	79	152	nigeria	nigeria	PROPN
gujaf-204	79	153	ahmad	ahmad	PROPN
gujaf-204	79	154	muhammad	muhammad	PROPN
gujaf-204	79	155	ahmad	ahmad	PROPN
gujaf-204	79	156	,	,	PUNCT
gujaf-204	79	157	shehu	shehu	PROPN
gujaf-204	79	158	usman	usman	PROPN
gujaf-204	79	159	hassan	hassan	PROPN
gujaf-204	79	160	ph.d	ph.d	PROPN
gujaf-204	79	161	.	.	PROPN
gujaf-204	79	162	,	,	PUNCT
gujaf-204	79	163	&	&	CCONJ
gujaf-204	79	164	abubakar	abubakar	PROPN
gujaf-204	79	165	abubakar	abubakar	PROPN
gujaf-204	79	166	192	192	NUM
gujaf-204	79	167	trade	trade	NOUN
gujaf-204	79	168	oriented	orient	VERB
gujaf-204	79	169	money	money	NOUN
gujaf-204	79	170	laundering	laundering	NOUN
gujaf-204	79	171	and	and	CCONJ
gujaf-204	79	172	era	era	NOUN
gujaf-204	79	173	of	of	ADP
gujaf-204	79	174	cybersecurity	cybersecurity	NOUN
gujaf-204	79	175	tax	tax	NOUN
gujaf-204	79	176	evasion	evasion	NOUN
gujaf-204	79	177	in	in	ADP
gujaf-204	79	178	nigeria	nigeria	PROPN
gujaf-204	79	179	oluwayemi	oluwayemi	PROPN
gujaf-204	79	180	joseph	joseph	PROPN
gujaf-204	79	181	kayode	kayode	PROPN
gujaf-204	79	182	,	,	PUNCT
gujaf-204	79	183	adewole	adewole	PROPN
gujaf-204	79	184	joseph	joseph	PROPN
gujaf-204	79	185	adeyinka	adeyinka	PROPN
gujaf-204	79	186	ph.d	ph.d	PROPN
gujaf-204	79	187	,	,	PUNCT
gujaf-204	79	188	adewale	adewale	PROPN
gujaf-204	79	189	abass	abass	PROPN
gujaf-204	79	190	adekunle	adekunle	PROPN
gujaf-204	79	191	&	&	CCONJ
gujaf-204	79	192	kadiri	kadiri	PROPN
gujaf-204	79	193	kayode	kayode	PROPN
gujaf-204	79	194	ph.d	ph.d	PROPN
gujaf-204	79	195	205	205	NUM
gujaf-204	79	196	effect	effect	NOUN
gujaf-204	79	197	of	of	ADP
gujaf-204	79	198	females	female	NOUN
gujaf-204	79	199	in	in	ADP
gujaf-204	79	200	the	the	DET
gujaf-204	79	201	boardroom	boardroom	NOUN
gujaf-204	79	202	on	on	ADP
gujaf-204	79	203	corporate	corporate	ADJ
gujaf-204	79	204	sustainability	sustainability	NOUN
gujaf-204	79	205	reporting	report	VERB
gujaf-204	79	206	salami	salami	ADJ
gujaf-204	79	207	suleiman	suleiman	PROPN
gujaf-204	79	208	ph	ph	PROPN
gujaf-204	79	209	.	.	PROPN
gujaf-204	80	1	d	d	X
gujaf-204	80	2	,	,	PUNCT
gujaf-204	80	3	olanrewaju	olanrewaju	ADJ
gujaf-204	80	4	atanda	atanda	PROPN
gujaf-204	80	5	aliu	aliu	PROPN
gujaf-204	80	6	ph.d	ph.d	PROPN
gujaf-204	80	7	224	224	NUM
gujaf-204	80	8	gusau	gusau	ADJ
gujaf-204	80	9	journal	journal	NOUN
gujaf-204	80	10	of	of	ADP
gujaf-204	80	11	accounting	accounting	NOUN
gujaf-204	80	12	and	and	CCONJ
gujaf-204	80	13	finance	finance	NOUN
gujaf-204	80	14	,	,	PUNCT
gujaf-204	80	15	vol	vol	NOUN
gujaf-204	80	16	.	.	PROPN
gujaf-204	81	1	3	3	NUM
gujaf-204	81	2	,	,	PUNCT
gujaf-204	81	3	issue	issue	NOUN
gujaf-204	81	4	3	3	NUM
gujaf-204	81	5	,	,	PUNCT
gujaf-204	81	6	october	october	PROPN
gujaf-204	81	7	,	,	PUNCT
gujaf-204	81	8	2022	2022	NUM
gujaf-204	81	9	87	87	NUM
gujaf-204	81	10	value	value	NOUN
gujaf-204	81	11	relevance	relevance	NOUN
gujaf-204	81	12	of	of	ADP
gujaf-204	81	13	accounting	accounting	NOUN
gujaf-204	81	14	information	information	NOUN
gujaf-204	81	15	for	for	ADP
gujaf-204	81	16	listed	list	VERB
gujaf-204	81	17	financial	financial	ADJ
gujaf-204	81	18	service	service	NOUN
gujaf-204	81	19	firms	firm	NOUN
gujaf-204	81	20	in	in	ADP
gujaf-204	81	21	nigeria	nigeria	PROPN
gujaf-204	81	22	kassim	kassim	PROPN
gujaf-204	81	23	busari	busari	PROPN
gujaf-204	81	24	department	department	PROPN
gujaf-204	81	25	of	of	ADP
gujaf-204	81	26	accounting	account	VERB
gujaf-204	81	27	abu	abu	PROPN
gujaf-204	81	28	business	business	PROPN
gujaf-204	81	29	school	school	PROPN
gujaf-204	81	30	ahmadu	ahmadu	PROPN
gujaf-204	81	31	bello	bello	PROPN
gujaf-204	81	32	university	university	PROPN
gujaf-204	82	1	zaria	zaria	PROPN
gujaf-204	82	2	kassimbusari@gmail.com	kassimbusari@gmail.com	PROPN
gujaf-204	83	1	ishaya	ishaya	PROPN
gujaf-204	83	2	luka	luka	PROPN
gujaf-204	83	3	chechet	chechet	PROPN
gujaf-204	83	4	professor	professor	NOUN
gujaf-204	83	5	of	of	ADP
gujaf-204	83	6	accounting	accounting	NOUN
gujaf-204	83	7	and	and	CCONJ
gujaf-204	83	8	finance	finance	PROPN
gujaf-204	83	9	department	department	PROPN
gujaf-204	83	10	of	of	ADP
gujaf-204	83	11	accounting	account	VERB
gujaf-204	83	12	abu	abu	PROPN
gujaf-204	83	13	business	business	PROPN
gujaf-204	83	14	school	school	PROPN
gujaf-204	83	15	ahmadu	ahmadu	PROPN
gujaf-204	83	16	bello	bello	PROPN
gujaf-204	83	17	university	university	PROPN
gujaf-204	83	18	zaria	zaria	PROPN
gujaf-204	83	19	aliyu	aliyu	PROPN
gujaf-204	83	20	ahmed	ahme	VERB
gujaf-204	83	21	abdullahi	abdullahi	PROPN
gujaf-204	83	22	ph.d	ph.d	PROPN
gujaf-204	83	23	department	department	PROPN
gujaf-204	83	24	of	of	ADP
gujaf-204	83	25	accounting	accounting	PROPN
gujaf-204	83	26	abu	abu	PROPN
gujaf-204	83	27	business	business	PROPN
gujaf-204	83	28	school	school	PROPN
gujaf-204	83	29	ahmadu	ahmadu	PROPN
gujaf-204	83	30	bello	bello	PROPN
gujaf-204	83	31	university	university	PROPN
gujaf-204	83	32	zaria	zaria	PROPN
gujaf-204	83	33	ibrahim	ibrahim	PROPN
gujaf-204	83	34	mohammed	mohammed	PROPN
gujaf-204	83	35	ph.d	ph.d	PROPN
gujaf-204	83	36	department	department	PROPN
gujaf-204	83	37	of	of	ADP
gujaf-204	83	38	business	business	PROPN
gujaf-204	83	39	administration	administration	PROPN
gujaf-204	83	40	abu	abu	PROPN
gujaf-204	83	41	business	business	PROPN
gujaf-204	83	42	school	school	PROPN
gujaf-204	83	43	ahmadu	ahmadu	PROPN
gujaf-204	83	44	bello	bello	PROPN
gujaf-204	83	45	university	university	PROPN
gujaf-204	83	46	zaria	zaria	PROPN
gujaf-204	83	47	abstract	abstract	PROPN
gujaf-204	83	48	over	over	ADP
gujaf-204	83	49	a	a	DET
gujaf-204	83	50	5	5	NUM
gujaf-204	83	51	-	-	PUNCT
gujaf-204	83	52	year	year	NOUN
gujaf-204	83	53	period	period	NOUN
gujaf-204	83	54	from	from	ADP
gujaf-204	83	55	2016	2016	NUM
gujaf-204	83	56	to	to	ADP
gujaf-204	83	57	2020	2020	NUM
gujaf-204	83	58	,	,	PUNCT
gujaf-204	83	59	this	this	DET
gujaf-204	83	60	paper	paper	NOUN
gujaf-204	83	61	compares	compare	VERB
gujaf-204	83	62	the	the	DET
gujaf-204	83	63	value	value	NOUN
gujaf-204	83	64	relevance	relevance	NOUN
gujaf-204	83	65	of	of	ADP
gujaf-204	83	66	accounting	accounting	NOUN
gujaf-204	83	67	numbers	number	NOUN
gujaf-204	83	68	of	of	ADP
gujaf-204	83	69	banks	bank	NOUN
gujaf-204	83	70	and	and	CCONJ
gujaf-204	83	71	insurance	insurance	NOUN
gujaf-204	83	72	firms	firm	NOUN
gujaf-204	83	73	listed	list	VERB
gujaf-204	83	74	on	on	ADP
gujaf-204	83	75	the	the	DET
gujaf-204	83	76	nigerian	nigerian	ADJ
gujaf-204	83	77	stock	stock	NOUN
gujaf-204	83	78	exchange	exchange	NOUN
gujaf-204	83	79	market	market	NOUN
gujaf-204	83	80	.	.	PUNCT
gujaf-204	84	1	the	the	DET
gujaf-204	84	2	analysis	analysis	NOUN
gujaf-204	84	3	used	use	VERB
gujaf-204	84	4	data	datum	NOUN
gujaf-204	84	5	from	from	ADP
gujaf-204	84	6	annual	annual	ADJ
gujaf-204	84	7	accounts	account	NOUN
gujaf-204	84	8	of	of	ADP
gujaf-204	84	9	these	these	DET
gujaf-204	84	10	companies	company	NOUN
gujaf-204	84	11	and	and	CCONJ
gujaf-204	84	12	the	the	DET
gujaf-204	84	13	nigerian	nigerian	ADJ
gujaf-204	84	14	stock	stock	NOUN
gujaf-204	84	15	exchange	exchange	NOUN
gujaf-204	84	16	facts	fact	VERB
gujaf-204	84	17	sheet	sheet	NOUN
gujaf-204	84	18	to	to	PART
gujaf-204	84	19	apply	apply	VERB
gujaf-204	84	20	ohlson	ohlson	NOUN
gujaf-204	84	21	's	's	PART
gujaf-204	84	22	(	(	PUNCT
gujaf-204	84	23	1995	1995	NUM
gujaf-204	84	24	)	)	PUNCT
gujaf-204	84	25	valuation	valuation	NOUN
gujaf-204	84	26	model	model	NOUN
gujaf-204	84	27	to	to	PART
gujaf-204	84	28	test	test	VERB
gujaf-204	84	29	the	the	DET
gujaf-204	84	30	comparative	comparative	ADJ
gujaf-204	84	31	value	value	NOUN
gujaf-204	84	32	validity	validity	NOUN
gujaf-204	84	33	of	of	ADP
gujaf-204	84	34	accounting	accounting	NOUN
gujaf-204	84	35	numbers	number	NOUN
gujaf-204	84	36	of	of	ADP
gujaf-204	84	37	these	these	DET
gujaf-204	84	38	two	two	NUM
gujaf-204	84	39	sub	sub	NOUN
gujaf-204	84	40	-	-	NOUN
gujaf-204	84	41	sectors	sector	NOUN
gujaf-204	84	42	in	in	ADP
gujaf-204	84	43	the	the	DET
gujaf-204	84	44	financial	financial	ADJ
gujaf-204	84	45	service	service	NOUN
gujaf-204	84	46	industry	industry	NOUN
gujaf-204	84	47	.	.	PUNCT
gujaf-204	85	1	the	the	DET
gujaf-204	85	2	findings	finding	NOUN
gujaf-204	85	3	of	of	ADP
gujaf-204	85	4	the	the	DET
gujaf-204	85	5	empirical	empirical	ADJ
gujaf-204	85	6	analyses	analysis	NOUN
gujaf-204	85	7	revealed	reveal	VERB
gujaf-204	85	8	the	the	DET
gujaf-204	85	9	importance	importance	NOUN
gujaf-204	85	10	of	of	ADP
gujaf-204	85	11	accounting	accounting	NOUN
gujaf-204	85	12	information	information	NOUN
gujaf-204	85	13	's	's	PART
gujaf-204	85	14	value	value	NOUN
gujaf-204	85	15	relevance	relevance	NOUN
gujaf-204	85	16	to	to	ADP
gujaf-204	85	17	listed	list	VERB
gujaf-204	85	18	group	group	NOUN
gujaf-204	85	19	financial	financial	ADJ
gujaf-204	85	20	service	service	NOUN
gujaf-204	85	21	firms	firm	NOUN
gujaf-204	85	22	in	in	ADP
gujaf-204	85	23	nigeria	nigeria	PROPN
gujaf-204	85	24	.	.	PUNCT
gujaf-204	86	1	furthermore	furthermore	ADV
gujaf-204	86	2	,	,	PUNCT
gujaf-204	86	3	the	the	DET
gujaf-204	86	4	accounting	accounting	NOUN
gujaf-204	86	5	numbers	number	NOUN
gujaf-204	86	6	of	of	ADP
gujaf-204	86	7	banks	bank	NOUN
gujaf-204	86	8	have	have	AUX
gujaf-204	86	9	been	be	AUX
gujaf-204	86	10	found	find	VERB
gujaf-204	86	11	to	to	PART
gujaf-204	86	12	be	be	AUX
gujaf-204	86	13	more	more	ADV
gujaf-204	86	14	important	important	ADJ
gujaf-204	86	15	in	in	ADP
gujaf-204	86	16	terms	term	NOUN
gujaf-204	86	17	of	of	ADP
gujaf-204	86	18	information	information	NOUN
gujaf-204	86	19	quality	quality	NOUN
gujaf-204	86	20	than	than	ADP
gujaf-204	86	21	the	the	DET
gujaf-204	86	22	accounting	accounting	NOUN
gujaf-204	86	23	numbers	number	NOUN
gujaf-204	86	24	of	of	ADP
gujaf-204	86	25	insurance	insurance	NOUN
gujaf-204	86	26	firms	firm	NOUN
gujaf-204	86	27	.	.	PUNCT
gujaf-204	87	1	as	as	ADP
gujaf-204	87	2	a	a	DET
gujaf-204	87	3	result	result	NOUN
gujaf-204	87	4	,	,	PUNCT
gujaf-204	87	5	the	the	DET
gujaf-204	87	6	paper	paper	NOUN
gujaf-204	87	7	proposes	propose	VERB
gujaf-204	87	8	that	that	SCONJ
gujaf-204	87	9	firms	firm	NOUN
gujaf-204	87	10	'	'	PART
gujaf-204	87	11	operations	operation	NOUN
gujaf-204	87	12	be	be	AUX
gujaf-204	87	13	sustained	sustain	VERB
gujaf-204	87	14	in	in	ADP
gujaf-204	87	15	order	order	NOUN
gujaf-204	87	16	to	to	PART
gujaf-204	87	17	improve	improve	VERB
gujaf-204	87	18	profits	profit	NOUN
gujaf-204	87	19	,	,	PUNCT
gujaf-204	87	20	performance	performance	NOUN
gujaf-204	87	21	,	,	PUNCT
gujaf-204	87	22	and	and	CCONJ
gujaf-204	87	23	shareholder	shareholder	NOUN
gujaf-204	87	24	wealth	wealth	NOUN
gujaf-204	87	25	.	.	PUNCT
gujaf-204	88	1	keywords	keyword	NOUN
gujaf-204	88	2	:	:	PUNCT
gujaf-204	88	3	value	value	NOUN
gujaf-204	88	4	relevance	relevance	NOUN
gujaf-204	88	5	,	,	PUNCT
gujaf-204	88	6	consolidated	consolidated	ADJ
gujaf-204	88	7	financial	financial	ADJ
gujaf-204	88	8	statements	statement	NOUN
gujaf-204	88	9	,	,	PUNCT
gujaf-204	88	10	accounting	account	VERB
gujaf-204	88	11	information	information	NOUN
gujaf-204	88	12	.	.	PUNCT
gujaf-204	89	1	doi.org/10.57233/gujaf.v3i3.181	doi.org/10.57233/gujaf.v3i3.181	X
gujaf-204	90	1	mailto:kassimbusari@gmail.com	mailto:kassimbusari@gmail.com	X
gujaf-204	91	1	gusau	gusau	PROPN
gujaf-204	91	2	journal	journal	PROPN
gujaf-204	91	3	of	of	ADP
gujaf-204	91	4	accounting	accounting	NOUN
gujaf-204	91	5	and	and	CCONJ
gujaf-204	91	6	finance	finance	NOUN
gujaf-204	91	7	,	,	PUNCT
gujaf-204	91	8	vol	vol	NOUN
gujaf-204	91	9	.	.	PROPN
gujaf-204	91	10	3	3	NUM
gujaf-204	91	11	,	,	PUNCT
gujaf-204	91	12	issue	issue	NOUN
gujaf-204	91	13	3	3	NUM
gujaf-204	91	14	,	,	PUNCT
gujaf-204	91	15	october	october	PROPN
gujaf-204	91	16	,	,	PUNCT
gujaf-204	91	17	2022	2022	NUM
gujaf-204	91	18	88	88	NUM
gujaf-204	91	19	1	1	NUM
gujaf-204	91	20	.	.	PUNCT
gujaf-204	92	1	introduction	introduction	NOUN
gujaf-204	92	2	this	this	DET
gujaf-204	92	3	paper	paper	NOUN
gujaf-204	92	4	provides	provide	VERB
gujaf-204	92	5	analytical	analytical	ADJ
gujaf-204	92	6	evidence	evidence	NOUN
gujaf-204	92	7	on	on	ADP
gujaf-204	92	8	the	the	DET
gujaf-204	92	9	information	information	NOUN
gujaf-204	92	10	quality	quality	NOUN
gujaf-204	92	11	of	of	ADP
gujaf-204	92	12	financial	financial	ADJ
gujaf-204	92	13	results	result	NOUN
gujaf-204	92	14	of	of	ADP
gujaf-204	92	15	nigerian	nigerian	ADJ
gujaf-204	92	16	public	public	ADJ
gujaf-204	92	17	financial	financial	ADJ
gujaf-204	92	18	service	service	NOUN
gujaf-204	92	19	firms	firm	NOUN
gujaf-204	92	20	.	.	PUNCT
gujaf-204	93	1	this	this	PRON
gujaf-204	93	2	is	be	AUX
gujaf-204	93	3	achieved	achieve	VERB
gujaf-204	93	4	with	with	ADP
gujaf-204	93	5	an	an	DET
gujaf-204	93	6	emphasis	emphasis	NOUN
gujaf-204	93	7	on	on	ADP
gujaf-204	93	8	financial	financial	ADJ
gujaf-204	93	9	service	service	NOUN
gujaf-204	93	10	providers	provider	NOUN
gujaf-204	93	11	,	,	PUNCT
gujaf-204	93	12	with	with	ADP
gujaf-204	93	13	a	a	DET
gujaf-204	93	14	measure	measure	NOUN
gujaf-204	93	15	of	of	ADP
gujaf-204	93	16	the	the	DET
gujaf-204	93	17	sector	sector	NOUN
gujaf-204	93	18	's	's	PART
gujaf-204	93	19	total	total	ADJ
gujaf-204	93	20	valuation	valuation	NOUN
gujaf-204	93	21	significance	significance	NOUN
gujaf-204	93	22	followed	follow	VERB
gujaf-204	93	23	by	by	ADP
gujaf-204	93	24	a	a	DET
gujaf-204	93	25	comparison	comparison	NOUN
gujaf-204	93	26	of	of	ADP
gujaf-204	93	27	the	the	DET
gujaf-204	93	28	relative	relative	ADJ
gujaf-204	93	29	relevance	relevance	NOUN
gujaf-204	93	30	of	of	ADP
gujaf-204	93	31	banks	bank	NOUN
gujaf-204	93	32	and	and	CCONJ
gujaf-204	93	33	insurance	insurance	NOUN
gujaf-204	93	34	companies	company	NOUN
gujaf-204	93	35	.	.	PUNCT
gujaf-204	94	1	decision	decision	NOUN
gujaf-204	94	2	on	on	ADP
gujaf-204	94	3	the	the	DET
gujaf-204	94	4	elements	element	NOUN
gujaf-204	94	5	to	to	PART
gujaf-204	94	6	disclose	disclose	VERB
gujaf-204	94	7	and	and	CCONJ
gujaf-204	94	8	recognize	recognize	VERB
gujaf-204	94	9	in	in	ADP
gujaf-204	94	10	the	the	DET
gujaf-204	94	11	financial	financial	ADJ
gujaf-204	94	12	statements	statement	NOUN
gujaf-204	94	13	need	need	VERB
gujaf-204	94	14	to	to	PART
gujaf-204	94	15	take	take	VERB
gujaf-204	94	16	into	into	ADP
gujaf-204	94	17	cognizance	cognizance	NOUN
gujaf-204	94	18	the	the	DET
gujaf-204	94	19	relevance	relevance	NOUN
gujaf-204	94	20	of	of	ADP
gujaf-204	94	21	such	such	ADJ
gujaf-204	94	22	elements	element	NOUN
gujaf-204	94	23	.	.	PUNCT
gujaf-204	95	1	information	information	NOUN
gujaf-204	95	2	is	be	AUX
gujaf-204	95	3	helpful	helpful	ADJ
gujaf-204	95	4	on	on	ADP
gujaf-204	95	5	the	the	DET
gujaf-204	95	6	likelihood	likelihood	NOUN
gujaf-204	95	7	that	that	SCONJ
gujaf-204	95	8	it	it	PRON
gujaf-204	95	9	is	be	AUX
gujaf-204	95	10	applicable	applicable	ADJ
gujaf-204	95	11	,	,	PUNCT
gujaf-204	95	12	dependable	dependable	ADJ
gujaf-204	95	13	,	,	PUNCT
gujaf-204	95	14	practically	practically	ADV
gujaf-204	95	15	identical	identical	ADJ
gujaf-204	95	16	and	and	CCONJ
gujaf-204	95	17	reasonable	reasonable	ADJ
gujaf-204	95	18	.	.	PUNCT
gujaf-204	96	1	information	information	NOUN
gujaf-204	96	2	is	be	AUX
gujaf-204	96	3	relevant	relevant	ADJ
gujaf-204	96	4	if	if	SCONJ
gujaf-204	96	5	it	it	PRON
gujaf-204	96	6	can	can	AUX
gujaf-204	96	7	impact	impact	VERB
gujaf-204	96	8	the	the	DET
gujaf-204	96	9	financial	financial	ADJ
gujaf-204	96	10	choices	choice	NOUN
gujaf-204	96	11	of	of	ADP
gujaf-204	96	12	users	user	NOUN
gujaf-204	96	13	and	and	CCONJ
gujaf-204	96	14	is	be	AUX
gujaf-204	96	15	given	give	VERB
gujaf-204	96	16	on	on	ADP
gujaf-204	96	17	schedule	schedule	NOUN
gujaf-204	96	18	to	to	PART
gujaf-204	96	19	impact	impact	VERB
gujaf-204	96	20	those	those	DET
gujaf-204	96	21	choices	choice	NOUN
gujaf-204	96	22	.	.	PUNCT
gujaf-204	97	1	the	the	DET
gujaf-204	97	2	ability	ability	NOUN
gujaf-204	97	3	of	of	ADP
gujaf-204	97	4	financial	financial	ADJ
gujaf-204	97	5	statements	statement	NOUN
gujaf-204	97	6	of	of	ADP
gujaf-204	97	7	a	a	DET
gujaf-204	97	8	firm	firm	NOUN
gujaf-204	97	9	to	to	PART
gujaf-204	97	10	increase	increase	VERB
gujaf-204	97	11	in	in	ADP
gujaf-204	97	12	usefulness	usefulness	NOUN
gujaf-204	97	13	is	be	AUX
gujaf-204	97	14	dependent	dependent	ADJ
gujaf-204	97	15	on	on	ADP
gujaf-204	97	16	the	the	DET
gujaf-204	97	17	comparability	comparability	NOUN
gujaf-204	97	18	with	with	ADP
gujaf-204	97	19	equivalent	equivalent	ADJ
gujaf-204	97	20	figures	figure	NOUN
gujaf-204	97	21	of	of	ADP
gujaf-204	97	22	the	the	DET
gujaf-204	97	23	firm	firm	NOUN
gujaf-204	97	24	for	for	ADP
gujaf-204	97	25	other	other	ADJ
gujaf-204	97	26	period(s	period(s	NOUN
gujaf-204	97	27	)	)	PUNCT
gujaf-204	97	28	in	in	ADP
gujaf-204	97	29	order	order	NOUN
gujaf-204	97	30	to	to	PART
gujaf-204	97	31	ascertain	ascertain	VERB
gujaf-204	97	32	trends	trend	NOUN
gujaf-204	97	33	in	in	ADP
gujaf-204	97	34	financial	financial	ADJ
gujaf-204	97	35	outcomes	outcome	NOUN
gujaf-204	97	36	.	.	PUNCT
gujaf-204	98	1	information	information	NOUN
gujaf-204	98	2	is	be	AUX
gujaf-204	98	3	much	much	ADV
gujaf-204	98	4	more	more	ADV
gujaf-204	98	5	valuable	valuable	ADJ
gujaf-204	98	6	if	if	SCONJ
gujaf-204	98	7	it	it	PRON
gujaf-204	98	8	is	be	AUX
gujaf-204	98	9	comparable	comparable	ADJ
gujaf-204	98	10	with	with	ADP
gujaf-204	98	11	similar	similar	ADJ
gujaf-204	98	12	information	information	NOUN
gujaf-204	98	13	about	about	ADP
gujaf-204	98	14	other	other	ADJ
gujaf-204	98	15	entities	entity	NOUN
gujaf-204	98	16	in	in	ADP
gujaf-204	98	17	order	order	NOUN
gujaf-204	98	18	to	to	PART
gujaf-204	98	19	evaluate	evaluate	VERB
gujaf-204	98	20	their	their	PRON
gujaf-204	98	21	relative	relative	ADJ
gujaf-204	98	22	financial	financial	ADJ
gujaf-204	98	23	strength	strength	NOUN
gujaf-204	98	24	and	and	CCONJ
gujaf-204	98	25	worth	worth	ADJ
gujaf-204	98	26	.	.	PUNCT
gujaf-204	99	1	it	it	PRON
gujaf-204	99	2	is	be	AUX
gujaf-204	99	3	therefore	therefore	ADV
gujaf-204	99	4	essential	essential	ADJ
gujaf-204	99	5	for	for	SCONJ
gujaf-204	99	6	users	user	NOUN
gujaf-204	99	7	to	to	PART
gujaf-204	99	8	recognize	recognize	VERB
gujaf-204	99	9	its	its	PRON
gujaf-204	99	10	implication	implication	NOUN
gujaf-204	99	11	.	.	PUNCT
gujaf-204	100	1	however	however	ADV
gujaf-204	100	2	,	,	PUNCT
gujaf-204	100	3	it	it	PRON
gujaf-204	100	4	may	may	AUX
gujaf-204	100	5	be	be	AUX
gujaf-204	100	6	difficult	difficult	ADJ
gujaf-204	100	7	to	to	PART
gujaf-204	100	8	present	present	VERB
gujaf-204	100	9	comparable	comparable	ADJ
gujaf-204	100	10	,	,	PUNCT
gujaf-204	100	11	reliable	reliable	ADJ
gujaf-204	100	12	and	and	CCONJ
gujaf-204	100	13	relevant	relevant	ADJ
gujaf-204	100	14	information	information	NOUN
gujaf-204	100	15	in	in	ADP
gujaf-204	100	16	a	a	DET
gujaf-204	100	17	way	way	NOUN
gujaf-204	100	18	that	that	PRON
gujaf-204	100	19	can	can	AUX
gujaf-204	100	20	be	be	AUX
gujaf-204	100	21	understood	understand	VERB
gujaf-204	100	22	by	by	ADP
gujaf-204	100	23	all	all	DET
gujaf-204	100	24	the	the	DET
gujaf-204	100	25	users	user	NOUN
gujaf-204	100	26	.	.	PUNCT
gujaf-204	101	1	as	as	ADP
gujaf-204	101	2	a	a	DET
gujaf-204	101	3	result	result	NOUN
gujaf-204	101	4	,	,	PUNCT
gujaf-204	101	5	the	the	DET
gujaf-204	101	6	usefulness	usefulness	NOUN
gujaf-204	101	7	of	of	ADP
gujaf-204	101	8	accounting	accounting	NOUN
gujaf-204	101	9	data	datum	NOUN
gujaf-204	101	10	is	be	AUX
gujaf-204	101	11	determined	determine	VERB
gujaf-204	101	12	by	by	ADP
gujaf-204	101	13	how	how	SCONJ
gujaf-204	101	14	sensitive	sensitive	ADJ
gujaf-204	101	15	changes	change	NOUN
gujaf-204	101	16	in	in	ADP
gujaf-204	101	17	market	market	NOUN
gujaf-204	101	18	valuation	valuation	NOUN
gujaf-204	101	19	are	be	AUX
gujaf-204	101	20	to	to	ADP
gujaf-204	101	21	changes	change	NOUN
gujaf-204	101	22	in	in	ADP
gujaf-204	101	23	accounting	accounting	NOUN
gujaf-204	101	24	figures	figure	NOUN
gujaf-204	101	25	.	.	PUNCT
gujaf-204	102	1	many	many	ADJ
gujaf-204	102	2	scholars	scholar	NOUN
gujaf-204	102	3	have	have	AUX
gujaf-204	102	4	written	write	VERB
gujaf-204	102	5	on	on	ADP
gujaf-204	102	6	market	market	NOUN
gujaf-204	102	7	based	base	VERB
gujaf-204	102	8	accounting	accounting	NOUN
gujaf-204	102	9	research	research	NOUN
gujaf-204	102	10	(	(	PUNCT
gujaf-204	102	11	mbar	mbar	NOUN
gujaf-204	102	12	)	)	PUNCT
gujaf-204	102	13	since	since	SCONJ
gujaf-204	102	14	ball	ball	NOUN
gujaf-204	102	15	and	and	CCONJ
gujaf-204	102	16	brown	brown	PROPN
gujaf-204	102	17	's	's	PART
gujaf-204	102	18	seminal	seminal	ADJ
gujaf-204	102	19	work	work	NOUN
gujaf-204	102	20	on	on	ADP
gujaf-204	102	21	the	the	DET
gujaf-204	102	22	information	information	NOUN
gujaf-204	102	23	content	content	NOUN
gujaf-204	102	24	of	of	ADP
gujaf-204	102	25	accounting	accounting	NOUN
gujaf-204	102	26	numbers	number	NOUN
gujaf-204	102	27	in	in	ADP
gujaf-204	102	28	1968	1968	NUM
gujaf-204	102	29	(	(	PUNCT
gujaf-204	102	30	barth	barth	NOUN
gujaf-204	102	31	,	,	PUNCT
gujaf-204	102	32	beaver	beaver	PROPN
gujaf-204	102	33	&	&	CCONJ
gujaf-204	102	34	landsman	landsman	PROPN
gujaf-204	102	35	,	,	PUNCT
gujaf-204	102	36	1998	1998	NUM
gujaf-204	102	37	;	;	PUNCT
gujaf-204	102	38	dechow	dechow	ADJ
gujaf-204	102	39	,	,	PUNCT
gujaf-204	102	40	1994	1994	NUM
gujaf-204	102	41	;	;	PUNCT
gujaf-204	102	42	kwon	kwon	PROPN
gujaf-204	102	43	,	,	PUNCT
gujaf-204	102	44	2018	2018	NUM
gujaf-204	102	45	)	)	PUNCT
gujaf-204	102	46	.	.	PUNCT
gujaf-204	103	1	most	most	ADJ
gujaf-204	103	2	of	of	ADP
gujaf-204	103	3	these	these	DET
gujaf-204	103	4	studies	study	NOUN
gujaf-204	103	5	'	'	PART
gujaf-204	103	6	empirical	empirical	ADJ
gujaf-204	103	7	evidence	evidence	NOUN
gujaf-204	103	8	suggests	suggest	VERB
gujaf-204	103	9	that	that	SCONJ
gujaf-204	103	10	accounting	accounting	NOUN
gujaf-204	103	11	information	information	NOUN
gujaf-204	103	12	has	have	VERB
gujaf-204	103	13	value	value	NOUN
gujaf-204	103	14	relevance	relevance	NOUN
gujaf-204	103	15	,	,	PUNCT
gujaf-204	103	16	leading	lead	VERB
gujaf-204	103	17	to	to	ADP
gujaf-204	103	18	the	the	DET
gujaf-204	103	19	development	development	NOUN
gujaf-204	103	20	of	of	ADP
gujaf-204	103	21	models	model	NOUN
gujaf-204	103	22	(	(	PUNCT
gujaf-204	103	23	easton	easton	PROPN
gujaf-204	103	24	,	,	PUNCT
gujaf-204	103	25	bell	bell	PROPN
gujaf-204	103	26	,	,	PUNCT
gujaf-204	103	27	&	&	CCONJ
gujaf-204	103	28	ohlson	ohlson	PROPN
gujaf-204	103	29	,	,	PUNCT
gujaf-204	103	30	1995	1995	NUM
gujaf-204	103	31	;	;	PUNCT
gujaf-204	103	32	feltham	feltham	PROPN
gujaf-204	103	33	&	&	CCONJ
gujaf-204	103	34	ohlson	ohlson	PROPN
gujaf-204	103	35	,	,	PUNCT
gujaf-204	103	36	1995	1995	NUM
gujaf-204	103	37	;	;	PUNCT
gujaf-204	103	38	ohlson	ohlson	NOUN
gujaf-204	103	39	,	,	PUNCT
gujaf-204	103	40	1995	1995	NUM
gujaf-204	103	41	)	)	PUNCT
gujaf-204	103	42	based	base	VERB
gujaf-204	103	43	on	on	ADP
gujaf-204	103	44	the	the	DET
gujaf-204	103	45	assumption	assumption	NOUN
gujaf-204	103	46	that	that	SCONJ
gujaf-204	103	47	earnings	earning	NOUN
gujaf-204	103	48	and	and	CCONJ
gujaf-204	103	49	book	book	NOUN
gujaf-204	103	50	value	value	NOUN
gujaf-204	103	51	are	be	AUX
gujaf-204	103	52	critical	critical	ADJ
gujaf-204	103	53	in	in	ADP
gujaf-204	103	54	determining	determine	VERB
gujaf-204	103	55	value	value	NOUN
gujaf-204	103	56	.	.	PUNCT
gujaf-204	104	1	prior	prior	ADJ
gujaf-204	104	2	research	research	NOUN
gujaf-204	104	3	on	on	ADP
gujaf-204	104	4	value	value	NOUN
gujaf-204	104	5	relevance	relevance	NOUN
gujaf-204	104	6	in	in	ADP
gujaf-204	104	7	nigeria	nigeria	PROPN
gujaf-204	104	8	and	and	CCONJ
gujaf-204	104	9	other	other	ADJ
gujaf-204	104	10	nations	nation	NOUN
gujaf-204	104	11	,	,	PUNCT
gujaf-204	104	12	with	with	ADP
gujaf-204	104	13	the	the	DET
gujaf-204	104	14	exception	exception	NOUN
gujaf-204	104	15	of	of	ADP
gujaf-204	104	16	studies	study	NOUN
gujaf-204	104	17	on	on	ADP
gujaf-204	104	18	the	the	DET
gujaf-204	104	19	whole	whole	ADJ
gujaf-204	104	20	listed	list	VERB
gujaf-204	104	21	firms	firm	NOUN
gujaf-204	104	22	,	,	PUNCT
gujaf-204	104	23	have	have	AUX
gujaf-204	104	24	omitted	omit	VERB
gujaf-204	104	25	financial	financial	ADJ
gujaf-204	104	26	service	service	NOUN
gujaf-204	104	27	firms	firm	NOUN
gujaf-204	104	28	.	.	PUNCT
gujaf-204	105	1	furthermore	furthermore	ADV
gujaf-204	105	2	,	,	PUNCT
gujaf-204	105	3	nearly	nearly	ADV
gujaf-204	105	4	all	all	PRON
gujaf-204	105	5	analyses	analysis	NOUN
gujaf-204	105	6	focused	focus	VERB
gujaf-204	105	7	on	on	ADP
gujaf-204	105	8	financial	financial	ADJ
gujaf-204	105	9	data	datum	NOUN
gujaf-204	105	10	used	use	VERB
gujaf-204	105	11	numbers	number	NOUN
gujaf-204	105	12	from	from	ADP
gujaf-204	105	13	separate	separate	ADJ
gujaf-204	105	14	financial	financial	ADJ
gujaf-204	105	15	accounts	account	NOUN
gujaf-204	105	16	,	,	PUNCT
gujaf-204	105	17	including	include	VERB
gujaf-204	105	18	the	the	DET
gujaf-204	105	19	fact	fact	NOUN
gujaf-204	105	20	that	that	SCONJ
gujaf-204	105	21	for	for	ADP
gujaf-204	105	22	firms	firm	NOUN
gujaf-204	105	23	with	with	ADP
gujaf-204	105	24	group	group	NOUN
gujaf-204	105	25	arrangements	arrangement	NOUN
gujaf-204	105	26	,	,	PUNCT
gujaf-204	105	27	the	the	DET
gujaf-204	105	28	shares	share	NOUN
gujaf-204	105	29	of	of	ADP
gujaf-204	105	30	companies	company	NOUN
gujaf-204	105	31	are	be	AUX
gujaf-204	105	32	classified	classify	VERB
gujaf-204	105	33	for	for	ADP
gujaf-204	105	34	the	the	DET
gujaf-204	105	35	group	group	NOUN
gujaf-204	105	36	.	.	PUNCT
gujaf-204	106	1	as	as	ADP
gujaf-204	106	2	a	a	DET
gujaf-204	106	3	result	result	NOUN
gujaf-204	106	4	of	of	ADP
gujaf-204	106	5	the	the	DET
gujaf-204	106	6	mismatch	mismatch	NOUN
gujaf-204	106	7	of	of	ADP
gujaf-204	106	8	information	information	NOUN
gujaf-204	106	9	,	,	PUNCT
gujaf-204	106	10	results	result	NOUN
gujaf-204	106	11	drawn	draw	VERB
gujaf-204	106	12	from	from	ADP
gujaf-204	106	13	such	such	ADJ
gujaf-204	106	14	studies	study	NOUN
gujaf-204	106	15	may	may	AUX
gujaf-204	106	16	not	not	PART
gujaf-204	106	17	be	be	AUX
gujaf-204	106	18	entirely	entirely	ADV
gujaf-204	106	19	accurate	accurate	ADJ
gujaf-204	106	20	for	for	ADP
gujaf-204	106	21	making	make	VERB
gujaf-204	106	22	rational	rational	ADJ
gujaf-204	106	23	choices	choice	NOUN
gujaf-204	106	24	.	.	PUNCT
gujaf-204	107	1	thus	thus	ADV
gujaf-204	107	2	,	,	PUNCT
gujaf-204	107	3	a	a	DET
gujaf-204	107	4	study	study	NOUN
gujaf-204	107	5	of	of	ADP
gujaf-204	107	6	the	the	DET
gujaf-204	107	7	valuation	valuation	NOUN
gujaf-204	107	8	relevance	relevance	NOUN
gujaf-204	107	9	of	of	ADP
gujaf-204	107	10	gusau	gusau	ADJ
gujaf-204	107	11	journal	journal	NOUN
gujaf-204	107	12	of	of	ADP
gujaf-204	107	13	accounting	accounting	NOUN
gujaf-204	107	14	and	and	CCONJ
gujaf-204	107	15	finance	finance	NOUN
gujaf-204	107	16	,	,	PUNCT
gujaf-204	107	17	vol	vol	NOUN
gujaf-204	107	18	.	.	PROPN
gujaf-204	107	19	3	3	NUM
gujaf-204	107	20	,	,	PUNCT
gujaf-204	107	21	issue	issue	NOUN
gujaf-204	107	22	3	3	NUM
gujaf-204	107	23	,	,	PUNCT
gujaf-204	107	24	october	october	PROPN
gujaf-204	107	25	,	,	PUNCT
gujaf-204	107	26	2022	2022	NUM
gujaf-204	107	27	89	89	NUM
gujaf-204	107	28	accounting	accounting	NOUN
gujaf-204	107	29	information	information	NOUN
gujaf-204	107	30	for	for	ADP
gujaf-204	107	31	group	group	NOUN
gujaf-204	107	32	financial	financial	ADJ
gujaf-204	107	33	service	service	NOUN
gujaf-204	107	34	firms	firm	NOUN
gujaf-204	107	35	using	use	VERB
gujaf-204	107	36	information	information	NOUN
gujaf-204	107	37	from	from	ADP
gujaf-204	107	38	group	group	NOUN
gujaf-204	107	39	financial	financial	ADJ
gujaf-204	107	40	statements	statement	NOUN
gujaf-204	107	41	and	and	CCONJ
gujaf-204	107	42	an	an	DET
gujaf-204	107	43	assessment	assessment	NOUN
gujaf-204	107	44	of	of	ADP
gujaf-204	107	45	banks	bank	NOUN
gujaf-204	107	46	and	and	CCONJ
gujaf-204	107	47	other	other	ADJ
gujaf-204	107	48	financial	financial	ADJ
gujaf-204	107	49	service	service	NOUN
gujaf-204	107	50	firms	firm	NOUN
gujaf-204	107	51	listed	list	VERB
gujaf-204	107	52	on	on	ADP
gujaf-204	107	53	the	the	DET
gujaf-204	107	54	nigerian	nigerian	ADJ
gujaf-204	107	55	stock	stock	NOUN
gujaf-204	107	56	exchange	exchange	NOUN
gujaf-204	107	57	is	be	AUX
gujaf-204	107	58	necessary	necessary	ADJ
gujaf-204	107	59	to	to	PART
gujaf-204	107	60	disclose	disclose	VERB
gujaf-204	107	61	the	the	DET
gujaf-204	107	62	types	type	NOUN
gujaf-204	107	63	of	of	ADP
gujaf-204	107	64	information	information	NOUN
gujaf-204	107	65	applicable	applicable	ADJ
gujaf-204	107	66	to	to	ADP
gujaf-204	107	67	shareholders	shareholder	NOUN
gujaf-204	107	68	in	in	ADP
gujaf-204	107	69	each	each	DET
gujaf-204	107	70	sub	sub	NOUN
gujaf-204	107	71	-	-	NOUN
gujaf-204	107	72	sector	sector	NOUN
gujaf-204	107	73	.	.	PUNCT
gujaf-204	108	1	this	this	PRON
gujaf-204	108	2	is	be	AUX
gujaf-204	108	3	due	due	ADJ
gujaf-204	108	4	to	to	ADP
gujaf-204	108	5	the	the	DET
gujaf-204	108	6	fact	fact	NOUN
gujaf-204	108	7	that	that	SCONJ
gujaf-204	108	8	the	the	DET
gujaf-204	108	9	strength	strength	NOUN
gujaf-204	108	10	of	of	ADP
gujaf-204	108	11	the	the	DET
gujaf-204	108	12	economy	economy	NOUN
gujaf-204	108	13	's	's	PART
gujaf-204	108	14	financial	financial	ADJ
gujaf-204	108	15	sector	sector	NOUN
gujaf-204	108	16	has	have	AUX
gujaf-204	108	17	a	a	DET
gujaf-204	108	18	significant	significant	ADJ
gujaf-204	108	19	impact	impact	NOUN
gujaf-204	108	20	on	on	ADP
gujaf-204	108	21	its	its	PRON
gujaf-204	108	22	well	well	ADV
gujaf-204	108	23	-	-	PUNCT
gujaf-204	108	24	being	being	NOUN
gujaf-204	108	25	.	.	PUNCT
gujaf-204	109	1	the	the	DET
gujaf-204	109	2	more	more	ADV
gujaf-204	109	3	robust	robust	ADJ
gujaf-204	109	4	it	it	PRON
gujaf-204	109	5	is	be	AUX
gujaf-204	109	6	,	,	PUNCT
gujaf-204	109	7	the	the	DET
gujaf-204	109	8	better	well	ADJ
gujaf-204	109	9	off	off	ADP
gujaf-204	109	10	the	the	DET
gujaf-204	109	11	economy	economy	NOUN
gujaf-204	109	12	will	will	AUX
gujaf-204	109	13	be	be	AUX
gujaf-204	109	14	as	as	SCONJ
gujaf-204	109	15	economic	economic	ADJ
gujaf-204	109	16	downturns	downturn	NOUN
gujaf-204	109	17	are	be	AUX
gujaf-204	109	18	almost	almost	ADV
gujaf-204	109	19	often	often	ADV
gujaf-204	109	20	preceded	precede	VERB
gujaf-204	109	21	by	by	ADP
gujaf-204	109	22	banking	banking	NOUN
gujaf-204	109	23	sector	sector	NOUN
gujaf-204	109	24	weakness	weakness	NOUN
gujaf-204	109	25	.	.	PUNCT
gujaf-204	110	1	based	base	VERB
gujaf-204	110	2	on	on	ADP
gujaf-204	110	3	literature	literature	NOUN
gujaf-204	110	4	reviewed	review	VERB
gujaf-204	110	5	,	,	PUNCT
gujaf-204	110	6	there	there	PRON
gujaf-204	110	7	are	be	VERB
gujaf-204	110	8	few	few	ADJ
gujaf-204	110	9	studies	study	NOUN
gujaf-204	110	10	that	that	PRON
gujaf-204	110	11	carried	carry	VERB
gujaf-204	110	12	out	out	ADP
gujaf-204	110	13	comparative	comparative	ADJ
gujaf-204	110	14	value	value	NOUN
gujaf-204	110	15	relevance	relevance	NOUN
gujaf-204	110	16	of	of	ADP
gujaf-204	110	17	different	different	ADJ
gujaf-204	110	18	sectors	sector	NOUN
gujaf-204	110	19	in	in	ADP
gujaf-204	110	20	nigeria	nigeria	PROPN
gujaf-204	110	21	.	.	PUNCT
gujaf-204	111	1	also	also	ADV
gujaf-204	111	2	,	,	PUNCT
gujaf-204	111	3	several	several	ADJ
gujaf-204	111	4	studies	study	NOUN
gujaf-204	111	5	excluded	exclude	VERB
gujaf-204	111	6	financial	financial	ADJ
gujaf-204	111	7	service	service	NOUN
gujaf-204	111	8	firms	firm	NOUN
gujaf-204	111	9	from	from	ADP
gujaf-204	111	10	their	their	PRON
gujaf-204	111	11	analyses	analysis	NOUN
gujaf-204	111	12	.	.	PUNCT
gujaf-204	112	1	furthermore	furthermore	ADV
gujaf-204	112	2	,	,	PUNCT
gujaf-204	112	3	almost	almost	ADV
gujaf-204	112	4	all	all	PRON
gujaf-204	112	5	studies	study	NOUN
gujaf-204	112	6	based	base	VERB
gujaf-204	112	7	on	on	ADP
gujaf-204	112	8	numbers	number	NOUN
gujaf-204	112	9	from	from	ADP
gujaf-204	112	10	the	the	DET
gujaf-204	112	11	financial	financial	ADJ
gujaf-204	112	12	statement	statement	NOUN
gujaf-204	112	13	are	be	AUX
gujaf-204	112	14	based	base	VERB
gujaf-204	112	15	on	on	ADP
gujaf-204	112	16	company	company	NOUN
gujaf-204	112	17	data	datum	NOUN
gujaf-204	112	18	(	(	PUNCT
gujaf-204	112	19	even	even	ADV
gujaf-204	112	20	when	when	SCONJ
gujaf-204	112	21	the	the	DET
gujaf-204	112	22	study	study	NOUN
gujaf-204	112	23	firms	firm	NOUN
gujaf-204	112	24	have	have	VERB
gujaf-204	112	25	group	group	NOUN
gujaf-204	112	26	structures	structure	NOUN
gujaf-204	112	27	)	)	PUNCT
gujaf-204	112	28	.	.	PUNCT
gujaf-204	113	1	thus	thus	ADV
gujaf-204	113	2	for	for	ADP
gujaf-204	113	3	any	any	DET
gujaf-204	113	4	study	study	NOUN
gujaf-204	113	5	on	on	ADP
gujaf-204	113	6	the	the	DET
gujaf-204	113	7	market	market	NOUN
gujaf-204	113	8	price	price	NOUN
gujaf-204	113	9	of	of	ADP
gujaf-204	113	10	stock	stock	NOUN
gujaf-204	113	11	or	or	CCONJ
gujaf-204	113	12	market	market	NOUN
gujaf-204	113	13	value	value	NOUN
gujaf-204	113	14	,	,	PUNCT
gujaf-204	113	15	the	the	DET
gujaf-204	113	16	group	group	NOUN
gujaf-204	113	17	information	information	NOUN
gujaf-204	113	18	is	be	AUX
gujaf-204	113	19	appropriate	appropriate	ADJ
gujaf-204	113	20	for	for	ADP
gujaf-204	113	21	companies	company	NOUN
gujaf-204	113	22	with	with	ADP
gujaf-204	113	23	group	group	NOUN
gujaf-204	113	24	structure	structure	NOUN
gujaf-204	113	25	.	.	PUNCT
gujaf-204	114	1	the	the	DET
gujaf-204	114	2	remainder	remainder	NOUN
gujaf-204	114	3	of	of	ADP
gujaf-204	114	4	the	the	DET
gujaf-204	114	5	paper	paper	NOUN
gujaf-204	114	6	is	be	AUX
gujaf-204	114	7	organized	organize	VERB
gujaf-204	114	8	as	as	SCONJ
gujaf-204	114	9	follows	follow	VERB
gujaf-204	114	10	:	:	PUNCT
gujaf-204	114	11	the	the	DET
gujaf-204	114	12	second	second	ADJ
gujaf-204	114	13	section	section	NOUN
gujaf-204	114	14	is	be	AUX
gujaf-204	114	15	devoted	devote	VERB
gujaf-204	114	16	to	to	PART
gujaf-204	114	17	study	study	VERB
gujaf-204	114	18	of	of	ADP
gujaf-204	114	19	scientific	scientific	ADJ
gujaf-204	114	20	literature	literature	NOUN
gujaf-204	114	21	and	and	CCONJ
gujaf-204	114	22	theoretical	theoretical	ADJ
gujaf-204	114	23	framework	framework	NOUN
gujaf-204	114	24	;	;	PUNCT
gujaf-204	114	25	the	the	DET
gujaf-204	114	26	third	third	ADJ
gujaf-204	114	27	section	section	NOUN
gujaf-204	114	28	is	be	AUX
gujaf-204	114	29	dedicated	dedicate	VERB
gujaf-204	114	30	to	to	ADP
gujaf-204	114	31	methodology	methodology	NOUN
gujaf-204	114	32	;	;	PUNCT
gujaf-204	114	33	the	the	DET
gujaf-204	114	34	fourth	fourth	ADJ
gujaf-204	114	35	section	section	NOUN
gujaf-204	114	36	is	be	AUX
gujaf-204	114	37	on	on	ADP
gujaf-204	114	38	discussion	discussion	NOUN
gujaf-204	114	39	of	of	ADP
gujaf-204	114	40	findings	finding	NOUN
gujaf-204	114	41	;	;	PUNCT
gujaf-204	114	42	and	and	CCONJ
gujaf-204	114	43	the	the	DET
gujaf-204	114	44	final	final	ADJ
gujaf-204	114	45	section	section	NOUN
gujaf-204	114	46	is	be	AUX
gujaf-204	114	47	conclusion	conclusion	NOUN
gujaf-204	114	48	and	and	CCONJ
gujaf-204	114	49	recommendations	recommendation	NOUN
gujaf-204	114	50	.	.	PUNCT
gujaf-204	115	1	2	2	X
gujaf-204	115	2	.	.	X
gujaf-204	115	3	literature	literature	NOUN
gujaf-204	115	4	review	review	PROPN
gujaf-204	115	5	and	and	CCONJ
gujaf-204	115	6	theoretical	theoretical	ADJ
gujaf-204	115	7	framework	framework	NOUN
gujaf-204	115	8	comparative	comparative	ADJ
gujaf-204	115	9	value	value	NOUN
gujaf-204	115	10	analysis	analysis	NOUN
gujaf-204	115	11	produces	produce	VERB
gujaf-204	115	12	a	a	DET
gujaf-204	115	13	range	range	NOUN
gujaf-204	115	14	of	of	ADP
gujaf-204	115	15	findings	finding	NOUN
gujaf-204	115	16	depending	depend	VERB
gujaf-204	115	17	on	on	ADP
gujaf-204	115	18	the	the	DET
gujaf-204	115	19	nature	nature	NOUN
gujaf-204	115	20	of	of	ADP
gujaf-204	115	21	the	the	DET
gujaf-204	115	22	sample	sample	NOUN
gujaf-204	115	23	(	(	PUNCT
gujaf-204	115	24	prihatni	prihatni	NOUN
gujaf-204	115	25	et	et	PROPN
gujaf-204	115	26	.	.	PUNCT
gujaf-204	116	1	al	al	PROPN
gujaf-204	116	2	.	.	PROPN
gujaf-204	116	3	,	,	PUNCT
gujaf-204	116	4	2018	2018	NUM
gujaf-204	116	5	)	)	PUNCT
gujaf-204	116	6	.	.	PUNCT
gujaf-204	117	1	el	el	NOUN
gujaf-204	117	2	-	-	PUNCT
gujaf-204	117	3	diftar	diftar	NOUN
gujaf-204	117	4	and	and	CCONJ
gujaf-204	117	5	elkalla	elkalla	NOUN
gujaf-204	117	6	(	(	PUNCT
gujaf-204	117	7	2019	2019	NUM
gujaf-204	117	8	)	)	PUNCT
gujaf-204	117	9	looked	look	VERB
gujaf-204	117	10	at	at	ADP
gujaf-204	117	11	value	value	NOUN
gujaf-204	117	12	relevance	relevance	NOUN
gujaf-204	117	13	in	in	ADP
gujaf-204	117	14	the	the	DET
gujaf-204	117	15	middle	middle	PROPN
gujaf-204	117	16	east	east	PROPN
gujaf-204	117	17	and	and	CCONJ
gujaf-204	117	18	north	north	PROPN
gujaf-204	117	19	africa	africa	PROPN
gujaf-204	117	20	(	(	PUNCT
gujaf-204	117	21	mena	mena	PROPN
gujaf-204	117	22	)	)	PUNCT
gujaf-204	117	23	area	area	NOUN
gujaf-204	117	24	,	,	PUNCT
gujaf-204	117	25	comparing	compare	VERB
gujaf-204	117	26	gulf	gulf	NOUN
gujaf-204	117	27	countries	country	NOUN
gujaf-204	117	28	(	(	PUNCT
gujaf-204	117	29	gcc	gcc	NOUN
gujaf-204	117	30	)	)	PUNCT
gujaf-204	117	31	and	and	CCONJ
gujaf-204	117	32	non	non	ADJ
gujaf-204	117	33	-	-	ADJ
gujaf-204	117	34	gcc	gcc	ADJ
gujaf-204	117	35	companies	company	NOUN
gujaf-204	117	36	.	.	PUNCT
gujaf-204	118	1	they	they	PRON
gujaf-204	118	2	discovered	discover	VERB
gujaf-204	118	3	that	that	SCONJ
gujaf-204	118	4	eps	eps	PROPN
gujaf-204	118	5	and	and	CCONJ
gujaf-204	118	6	bvps	bvps	PROPN
gujaf-204	118	7	are	be	AUX
gujaf-204	118	8	important	important	ADJ
gujaf-204	118	9	determinants	determinant	NOUN
gujaf-204	118	10	of	of	ADP
gujaf-204	118	11	value	value	NOUN
gujaf-204	118	12	relevance	relevance	NOUN
gujaf-204	118	13	in	in	ADP
gujaf-204	118	14	companies	company	NOUN
gujaf-204	118	15	in	in	ADP
gujaf-204	118	16	both	both	DET
gujaf-204	118	17	gcc	gcc	NOUN
gujaf-204	118	18	and	and	CCONJ
gujaf-204	118	19	non	non	ADJ
gujaf-204	118	20	gcc	gcc	NOUN
gujaf-204	118	21	countries	country	NOUN
gujaf-204	118	22	.	.	PUNCT
gujaf-204	119	1	earnings	earning	NOUN
gujaf-204	119	2	,	,	PUNCT
gujaf-204	119	3	book	book	NOUN
gujaf-204	119	4	value	value	NOUN
gujaf-204	119	5	,	,	PUNCT
gujaf-204	119	6	and	and	CCONJ
gujaf-204	119	7	dividend	dividend	VERB
gujaf-204	119	8	among	among	ADP
gujaf-204	119	9	non	non	ADJ
gujaf-204	119	10	-	-	ADJ
gujaf-204	119	11	financial	financial	ADJ
gujaf-204	119	12	and	and	CCONJ
gujaf-204	119	13	financial	financial	ADJ
gujaf-204	119	14	firms	firm	NOUN
gujaf-204	119	15	quoted	quote	VERB
gujaf-204	119	16	in	in	ADP
gujaf-204	119	17	ghana	ghana	PROPN
gujaf-204	119	18	were	be	AUX
gujaf-204	119	19	investigated	investigate	VERB
gujaf-204	119	20	by	by	ADP
gujaf-204	119	21	basil	basil	NOUN
gujaf-204	119	22	,	,	PUNCT
gujaf-204	119	23	masri	masri	PROPN
gujaf-204	119	24	,	,	PUNCT
gujaf-204	119	25	and	and	CCONJ
gujaf-204	119	26	abubakar	abubakar	PROPN
gujaf-204	119	27	(	(	PUNCT
gujaf-204	119	28	2018	2018	NUM
gujaf-204	119	29	)	)	PUNCT
gujaf-204	119	30	.	.	PUNCT
gujaf-204	120	1	they	they	PRON
gujaf-204	120	2	found	find	VERB
gujaf-204	120	3	that	that	PRON
gujaf-204	120	4	book	book	NOUN
gujaf-204	120	5	valuation	valuation	NOUN
gujaf-204	120	6	and	and	CCONJ
gujaf-204	120	7	profits	profit	NOUN
gujaf-204	120	8	are	be	AUX
gujaf-204	120	9	important	important	ADJ
gujaf-204	120	10	for	for	ADP
gujaf-204	120	11	financial	financial	ADJ
gujaf-204	120	12	firms	firm	NOUN
gujaf-204	120	13	,	,	PUNCT
gujaf-204	120	14	but	but	CCONJ
gujaf-204	120	15	only	only	ADV
gujaf-204	120	16	dividends	dividend	NOUN
gujaf-204	120	17	and	and	CCONJ
gujaf-204	120	18	earnings	earning	NOUN
gujaf-204	120	19	are	be	AUX
gujaf-204	120	20	important	important	ADJ
gujaf-204	120	21	for	for	ADP
gujaf-204	120	22	non	non	ADJ
gujaf-204	120	23	-	-	ADJ
gujaf-204	120	24	financial	financial	ADJ
gujaf-204	120	25	firms	firm	NOUN
gujaf-204	120	26	.	.	PUNCT
gujaf-204	121	1	from	from	ADP
gujaf-204	121	2	the	the	DET
gujaf-204	121	3	asian	asian	ADJ
gujaf-204	121	4	viewpoint	viewpoint	NOUN
gujaf-204	121	5	,	,	PUNCT
gujaf-204	121	6	kwon	kwon	PROPN
gujaf-204	121	7	(	(	PUNCT
gujaf-204	121	8	2018	2018	NUM
gujaf-204	121	9	)	)	PUNCT
gujaf-204	121	10	contrasted	contrast	VERB
gujaf-204	121	11	the	the	DET
gujaf-204	121	12	importance	importance	NOUN
gujaf-204	121	13	of	of	ADP
gujaf-204	121	14	accounting	accounting	NOUN
gujaf-204	121	15	numbers	number	NOUN
gujaf-204	121	16	of	of	ADP
gujaf-204	121	17	different	different	ADJ
gujaf-204	121	18	information	information	NOUN
gujaf-204	121	19	for	for	ADP
gujaf-204	121	20	manufacturing	manufacturing	NOUN
gujaf-204	121	21	companies	company	NOUN
gujaf-204	121	22	listed	list	VERB
gujaf-204	121	23	on	on	ADP
gujaf-204	121	24	the	the	DET
gujaf-204	121	25	exchange	exchange	NOUN
gujaf-204	121	26	markets	market	NOUN
gujaf-204	121	27	in	in	ADP
gujaf-204	121	28	korea	korea	PROPN
gujaf-204	121	29	,	,	PUNCT
gujaf-204	121	30	japan	japan	PROPN
gujaf-204	121	31	and	and	CCONJ
gujaf-204	121	32	china	china	PROPN
gujaf-204	121	33	.	.	PUNCT
gujaf-204	122	1	from	from	ADP
gujaf-204	122	2	the	the	DET
gujaf-204	122	3	european	european	ADJ
gujaf-204	122	4	perception	perception	NOUN
gujaf-204	122	5	,	,	PUNCT
gujaf-204	122	6	elbakry	elbakry	NOUN
gujaf-204	122	7	et	et	NOUN
gujaf-204	122	8	.	.	PUNCT
gujaf-204	123	1	al	al	PROPN
gujaf-204	123	2	.	.	PUNCT
gujaf-204	124	1	(	(	PUNCT
gujaf-204	124	2	2016	2016	NUM
gujaf-204	124	3	)	)	PUNCT
gujaf-204	124	4	analyzed	analyze	VERB
gujaf-204	124	5	the	the	DET
gujaf-204	124	6	differences	difference	NOUN
gujaf-204	124	7	in	in	ADP
gujaf-204	124	8	the	the	DET
gujaf-204	124	9	information	information	NOUN
gujaf-204	124	10	contents	content	NOUN
gujaf-204	124	11	of	of	ADP
gujaf-204	124	12	accounting	accounting	NOUN
gujaf-204	124	13	numbers	number	NOUN
gujaf-204	124	14	pre	pre	X
gujaf-204	124	15	versus	versus	ADP
gujaf-204	124	16	post	post	PROPN
gujaf-204	124	17	ifrs	ifrs	NOUN
gujaf-204	124	18	using	use	VERB
gujaf-204	124	19	three	three	NUM
gujaf-204	124	20	different	different	ADJ
gujaf-204	124	21	valuation	valuation	NOUN
gujaf-204	124	22	models	model	NOUN
gujaf-204	124	23	and	and	CCONJ
gujaf-204	124	24	considers	consider	VERB
gujaf-204	124	25	higher	high	ADJ
gujaf-204	124	26	significance	significance	NOUN
gujaf-204	124	27	in	in	ADP
gujaf-204	124	28	uk	uk	PROPN
gujaf-204	124	29	than	than	ADP
gujaf-204	124	30	in	in	ADP
gujaf-204	124	31	germany	germany	PROPN
gujaf-204	124	32	.	.	PUNCT
gujaf-204	125	1	they	they	PRON
gujaf-204	125	2	discovered	discover	VERB
gujaf-204	125	3	on	on	ADP
gujaf-204	125	4	the	the	DET
gujaf-204	125	5	gusau	gusau	ADJ
gujaf-204	125	6	journal	journal	NOUN
gujaf-204	125	7	of	of	ADP
gujaf-204	125	8	accounting	accounting	NOUN
gujaf-204	125	9	and	and	CCONJ
gujaf-204	125	10	finance	finance	NOUN
gujaf-204	125	11	,	,	PUNCT
gujaf-204	125	12	vol	vol	NOUN
gujaf-204	125	13	.	.	PROPN
gujaf-204	126	1	3	3	NUM
gujaf-204	126	2	,	,	PUNCT
gujaf-204	126	3	issue	issue	NOUN
gujaf-204	126	4	3	3	NUM
gujaf-204	126	5	,	,	PUNCT
gujaf-204	126	6	october	october	PROPN
gujaf-204	126	7	,	,	PUNCT
gujaf-204	126	8	2022	2022	NUM
gujaf-204	126	9	90	90	NUM
gujaf-204	126	10	overall	overall	ADJ
gujaf-204	126	11	that	that	SCONJ
gujaf-204	126	12	japanese	japanese	ADJ
gujaf-204	126	13	data	datum	NOUN
gujaf-204	126	14	generates	generate	VERB
gujaf-204	126	15	the	the	DET
gujaf-204	126	16	greatest	great	ADJ
gujaf-204	126	17	value	value	NOUN
gujaf-204	126	18	for	for	ADP
gujaf-204	126	19	all	all	DET
gujaf-204	126	20	independent	independent	ADJ
gujaf-204	126	21	variables	variable	NOUN
gujaf-204	126	22	.	.	PUNCT
gujaf-204	127	1	agir	agir	PROPN
gujaf-204	127	2	(	(	PUNCT
gujaf-204	127	3	2017	2017	NUM
gujaf-204	127	4	)	)	PUNCT
gujaf-204	127	5	studied	study	VERB
gujaf-204	127	6	the	the	DET
gujaf-204	127	7	ifrs	ifrs	PROPN
gujaf-204	127	8	adoption	adoption	NOUN
gujaf-204	127	9	’s	’s	PART
gujaf-204	127	10	effect	effect	NOUN
gujaf-204	127	11	on	on	ADP
gujaf-204	127	12	value	value	NOUN
gujaf-204	127	13	relevance	relevance	NOUN
gujaf-204	127	14	of	of	ADP
gujaf-204	127	15	banks	bank	NOUN
gujaf-204	127	16	quoted	quote	VERB
gujaf-204	127	17	in	in	ADP
gujaf-204	127	18	nigeria	nigeria	PROPN
gujaf-204	127	19	finding	find	VERB
gujaf-204	127	20	both	both	CCONJ
gujaf-204	127	21	information	information	NOUN
gujaf-204	127	22	contents	content	NOUN
gujaf-204	127	23	from	from	ADP
gujaf-204	127	24	both	both	DET
gujaf-204	127	25	periods	period	NOUN
gujaf-204	127	26	significant	significant	ADJ
gujaf-204	127	27	.	.	PUNCT
gujaf-204	128	1	additionally	additionally	ADV
gujaf-204	128	2	,	,	PUNCT
gujaf-204	128	3	ernest	ernest	PROPN
gujaf-204	128	4	and	and	CCONJ
gujaf-204	128	5	oscar	oscar	PROPN
gujaf-204	128	6	(	(	PUNCT
gujaf-204	128	7	2014	2014	NUM
gujaf-204	128	8	)	)	PUNCT
gujaf-204	128	9	compared	compare	VERB
gujaf-204	128	10	the	the	DET
gujaf-204	128	11	information	information	NOUN
gujaf-204	128	12	contents	content	NOUN
gujaf-204	128	13	of	of	ADP
gujaf-204	128	14	accounting	accounting	NOUN
gujaf-204	128	15	numbers	number	NOUN
gujaf-204	128	16	between	between	ADP
gujaf-204	128	17	firms	firm	NOUN
gujaf-204	128	18	in	in	ADP
gujaf-204	128	19	the	the	DET
gujaf-204	128	20	banking	banking	NOUN
gujaf-204	128	21	sector	sector	NOUN
gujaf-204	128	22	and	and	CCONJ
gujaf-204	128	23	the	the	DET
gujaf-204	128	24	petroleum	petroleum	NOUN
gujaf-204	128	25	sector	sector	NOUN
gujaf-204	128	26	,	,	PUNCT
gujaf-204	128	27	they	they	PRON
gujaf-204	128	28	establish	establish	VERB
gujaf-204	128	29	that	that	DET
gujaf-204	128	30	information	information	NOUN
gujaf-204	128	31	from	from	ADP
gujaf-204	128	32	the	the	DET
gujaf-204	128	33	petroleum	petroleum	NOUN
gujaf-204	128	34	sector	sector	NOUN
gujaf-204	128	35	are	be	AUX
gujaf-204	128	36	more	more	ADV
gujaf-204	128	37	relevant	relevant	ADJ
gujaf-204	128	38	than	than	ADP
gujaf-204	128	39	those	those	PRON
gujaf-204	128	40	from	from	ADP
gujaf-204	128	41	the	the	DET
gujaf-204	128	42	banking	banking	NOUN
gujaf-204	128	43	sector	sector	NOUN
gujaf-204	128	44	.	.	PUNCT
gujaf-204	129	1	however	however	ADV
gujaf-204	129	2	,	,	PUNCT
gujaf-204	129	3	this	this	PRON
gujaf-204	129	4	is	be	AUX
gujaf-204	129	5	rather	rather	ADV
gujaf-204	129	6	a	a	DET
gujaf-204	129	7	mismatched	mismatched	ADJ
gujaf-204	129	8	comparison	comparison	NOUN
gujaf-204	129	9	.	.	PUNCT
gujaf-204	130	1	furthermore	furthermore	ADV
gujaf-204	130	2	,	,	PUNCT
gujaf-204	130	3	various	various	ADJ
gujaf-204	130	4	studies	study	NOUN
gujaf-204	130	5	have	have	AUX
gujaf-204	130	6	demonstrated	demonstrate	VERB
gujaf-204	130	7	that	that	SCONJ
gujaf-204	130	8	the	the	DET
gujaf-204	130	9	r2	r2	PROPN
gujaf-204	130	10	is	be	AUX
gujaf-204	130	11	a	a	DET
gujaf-204	130	12	measure	measure	NOUN
gujaf-204	130	13	of	of	ADP
gujaf-204	130	14	the	the	DET
gujaf-204	130	15	degree	degree	NOUN
gujaf-204	130	16	of	of	ADP
gujaf-204	130	17	responsiveness	responsiveness	NOUN
gujaf-204	130	18	of	of	ADP
gujaf-204	130	19	stock	stock	NOUN
gujaf-204	130	20	prices	price	NOUN
gujaf-204	130	21	to	to	ADP
gujaf-204	130	22	accounting	accounting	NOUN
gujaf-204	130	23	data	datum	NOUN
gujaf-204	130	24	.	.	PUNCT
gujaf-204	131	1	as	as	ADP
gujaf-204	131	2	a	a	DET
gujaf-204	131	3	result	result	NOUN
gujaf-204	131	4	,	,	PUNCT
gujaf-204	131	5	accounting	accounting	NOUN
gujaf-204	131	6	data	datum	NOUN
gujaf-204	131	7	has	have	AUX
gujaf-204	131	8	been	be	AUX
gujaf-204	131	9	shown	show	VERB
gujaf-204	131	10	to	to	PART
gujaf-204	131	11	be	be	AUX
gujaf-204	131	12	valuable	valuable	ADJ
gujaf-204	131	13	in	in	ADP
gujaf-204	131	14	many	many	ADJ
gujaf-204	131	15	reports	report	NOUN
gujaf-204	131	16	(	(	PUNCT
gujaf-204	131	17	adeyemo	adeyemo	PROPN
gujaf-204	131	18	et	et	PROPN
gujaf-204	131	19	.	.	PUNCT
gujaf-204	132	1	al	al	PROPN
gujaf-204	132	2	.	.	PROPN
gujaf-204	132	3	,	,	PUNCT
gujaf-204	132	4	2017	2017	NUM
gujaf-204	132	5	;	;	PUNCT
gujaf-204	132	6	agbo	agbo	PROPN
gujaf-204	132	7	et	et	NOUN
gujaf-204	132	8	.	.	PUNCT
gujaf-204	133	1	al	al	PROPN
gujaf-204	133	2	.	.	PROPN
gujaf-204	133	3	,	,	PUNCT
gujaf-204	133	4	2020	2020	NUM
gujaf-204	133	5	;	;	PUNCT
gujaf-204	133	6	el	el	PROPN
gujaf-204	133	7	-	-	PUNCT
gujaf-204	133	8	diftar	diftar	PROPN
gujaf-204	133	9	&	&	CCONJ
gujaf-204	133	10	elkalla	elkalla	NOUN
gujaf-204	133	11	,	,	PUNCT
gujaf-204	133	12	2019	2019	NUM
gujaf-204	133	13	;	;	PUNCT
gujaf-204	133	14	mbekomize	mbekomize	NOUN
gujaf-204	133	15	&	&	CCONJ
gujaf-204	133	16	popo	popo	PROPN
gujaf-204	133	17	,	,	PUNCT
gujaf-204	133	18	2020	2020	NUM
gujaf-204	133	19	)	)	PUNCT
gujaf-204	133	20	.	.	PUNCT
gujaf-204	134	1	based	base	VERB
gujaf-204	134	2	on	on	ADP
gujaf-204	134	3	their	their	PRON
gujaf-204	134	4	study	study	NOUN
gujaf-204	134	5	of	of	ADP
gujaf-204	134	6	the	the	DET
gujaf-204	134	7	value	value	NOUN
gujaf-204	134	8	prominence	prominence	NOUN
gujaf-204	134	9	of	of	ADP
gujaf-204	134	10	book	book	NOUN
gujaf-204	134	11	value	value	NOUN
gujaf-204	134	12	,	,	PUNCT
gujaf-204	134	13	earnings	earning	NOUN
gujaf-204	134	14	,	,	PUNCT
gujaf-204	134	15	and	and	CCONJ
gujaf-204	134	16	dividend	dividend	VERB
gujaf-204	134	17	for	for	ADP
gujaf-204	134	18	non	non	X
gujaf-204	134	19	financial	financial	ADJ
gujaf-204	134	20	and	and	CCONJ
gujaf-204	134	21	financial	financial	ADJ
gujaf-204	134	22	firms	firm	NOUN
gujaf-204	134	23	listed	list	VERB
gujaf-204	134	24	in	in	ADP
gujaf-204	134	25	ghana	ghana	PROPN
gujaf-204	134	26	,	,	PUNCT
gujaf-204	134	27	basil	basil	NOUN
gujaf-204	134	28	et	et	PROPN
gujaf-204	134	29	.	.	PUNCT
gujaf-204	135	1	al	al	PROPN
gujaf-204	135	2	.	.	PROPN
gujaf-204	136	1	(	(	PUNCT
gujaf-204	136	2	2018	2018	NUM
gujaf-204	136	3	)	)	PUNCT
gujaf-204	136	4	find	find	VERB
gujaf-204	136	5	no	no	DET
gujaf-204	136	6	distinction	distinction	NOUN
gujaf-204	136	7	in	in	ADP
gujaf-204	136	8	the	the	DET
gujaf-204	136	9	degree	degree	NOUN
gujaf-204	136	10	of	of	ADP
gujaf-204	136	11	explanation	explanation	NOUN
gujaf-204	136	12	of	of	ADP
gujaf-204	136	13	the	the	DET
gujaf-204	136	14	ohlson	ohlson	NOUN
gujaf-204	136	15	model	model	NOUN
gujaf-204	136	16	relative	relative	ADJ
gujaf-204	136	17	to	to	ADP
gujaf-204	136	18	other	other	ADJ
gujaf-204	136	19	two	two	NUM
gujaf-204	136	20	models	model	NOUN
gujaf-204	136	21	.	.	PUNCT
gujaf-204	137	1	in	in	ADP
gujaf-204	137	2	addition	addition	NOUN
gujaf-204	137	3	,	,	PUNCT
gujaf-204	137	4	bhatia	bhatia	PROPN
gujaf-204	137	5	and	and	CCONJ
gujaf-204	137	6	mulenga	mulenga	ADV
gujaf-204	137	7	(	(	PUNCT
gujaf-204	137	8	2019	2019	NUM
gujaf-204	137	9	)	)	PUNCT
gujaf-204	137	10	reviewed	review	VERB
gujaf-204	137	11	literatures	literature	NOUN
gujaf-204	137	12	and	and	CCONJ
gujaf-204	137	13	summarized	summarize	VERB
gujaf-204	137	14	results	result	NOUN
gujaf-204	137	15	from	from	ADP
gujaf-204	137	16	90	90	NUM
gujaf-204	137	17	observational	observational	ADJ
gujaf-204	137	18	studies	study	NOUN
gujaf-204	137	19	conducted	conduct	VERB
gujaf-204	137	20	in	in	ADP
gujaf-204	137	21	various	various	ADJ
gujaf-204	137	22	countries	country	NOUN
gujaf-204	137	23	across	across	ADP
gujaf-204	137	24	continents	continent	NOUN
gujaf-204	137	25	from	from	ADP
gujaf-204	137	26	1993	1993	NUM
gujaf-204	137	27	to	to	ADP
gujaf-204	137	28	2016	2016	NUM
gujaf-204	137	29	.	.	PUNCT
gujaf-204	138	1	the	the	DET
gujaf-204	138	2	majority	majority	NOUN
gujaf-204	138	3	of	of	ADP
gujaf-204	138	4	these	these	DET
gujaf-204	138	5	studies	study	NOUN
gujaf-204	138	6	concluded	conclude	VERB
gujaf-204	138	7	that	that	SCONJ
gujaf-204	138	8	accounting	accounting	NOUN
gujaf-204	138	9	numbers	number	NOUN
gujaf-204	138	10	are	be	AUX
gujaf-204	138	11	meaningfully	meaningfully	ADV
gujaf-204	138	12	significant	significant	ADJ
gujaf-204	138	13	,	,	PUNCT
gujaf-204	138	14	although	although	SCONJ
gujaf-204	138	15	only	only	ADV
gujaf-204	138	16	a	a	DET
gujaf-204	138	17	few	few	ADJ
gujaf-204	138	18	studies	study	NOUN
gujaf-204	138	19	found	find	VERB
gujaf-204	138	20	the	the	DET
gujaf-204	138	21	contrary	contrary	NOUN
gujaf-204	138	22	.	.	PUNCT
gujaf-204	139	1	several	several	ADJ
gujaf-204	139	2	studies	study	NOUN
gujaf-204	139	3	used	use	VERB
gujaf-204	139	4	the	the	DET
gujaf-204	139	5	ohlson	ohlson	NOUN
gujaf-204	139	6	formulation	formulation	NOUN
gujaf-204	139	7	for	for	ADP
gujaf-204	139	8	variable	variable	NOUN
gujaf-204	139	9	-	-	PUNCT
gujaf-204	139	10	based	base	VERB
gujaf-204	139	11	analysis	analysis	NOUN
gujaf-204	139	12	,	,	PUNCT
gujaf-204	139	13	which	which	PRON
gujaf-204	139	14	classically	classically	ADV
gujaf-204	139	15	consists	consist	VERB
gujaf-204	139	16	of	of	ADP
gujaf-204	139	17	two	two	NUM
gujaf-204	139	18	variables	variable	NOUN
gujaf-204	139	19	:	:	PUNCT
gujaf-204	139	20	earnings	earning	NOUN
gujaf-204	139	21	and	and	CCONJ
gujaf-204	139	22	book	book	NOUN
gujaf-204	139	23	values	value	NOUN
gujaf-204	139	24	.	.	PUNCT
gujaf-204	140	1	however	however	ADV
gujaf-204	140	2	,	,	PUNCT
gujaf-204	140	3	subsequent	subsequent	ADJ
gujaf-204	140	4	studies	study	NOUN
gujaf-204	140	5	altered	alter	VERB
gujaf-204	140	6	the	the	DET
gujaf-204	140	7	model	model	NOUN
gujaf-204	140	8	to	to	PART
gujaf-204	140	9	incorporate	incorporate	VERB
gujaf-204	140	10	additional	additional	ADJ
gujaf-204	140	11	variables	variable	NOUN
gujaf-204	140	12	such	such	ADJ
gujaf-204	140	13	as	as	ADP
gujaf-204	140	14	dividends	dividend	NOUN
gujaf-204	140	15	,	,	PUNCT
gujaf-204	140	16	cash	cash	NOUN
gujaf-204	140	17	flow	flow	NOUN
gujaf-204	140	18	,	,	PUNCT
gujaf-204	140	19	and	and	CCONJ
gujaf-204	140	20	liquidity	liquidity	NOUN
gujaf-204	140	21	,	,	PUNCT
gujaf-204	140	22	among	among	ADP
gujaf-204	140	23	others	other	NOUN
gujaf-204	140	24	.	.	PUNCT
gujaf-204	141	1	earnings	earning	NOUN
gujaf-204	141	2	per	per	ADP
gujaf-204	141	3	share	share	NOUN
gujaf-204	141	4	,	,	PUNCT
gujaf-204	141	5	liquidity	liquidity	NOUN
gujaf-204	141	6	,	,	PUNCT
gujaf-204	141	7	and	and	CCONJ
gujaf-204	141	8	bank	bank	NOUN
gujaf-204	141	9	capital	capital	NOUN
gujaf-204	141	10	efficiency	efficiency	NOUN
gujaf-204	141	11	of	of	ADP
gujaf-204	141	12	nigerian	nigerian	ADJ
gujaf-204	141	13	listed	list	VERB
gujaf-204	141	14	banks	bank	NOUN
gujaf-204	141	15	were	be	AUX
gujaf-204	141	16	found	find	VERB
gujaf-204	141	17	to	to	PART
gujaf-204	141	18	be	be	AUX
gujaf-204	141	19	value	value	NOUN
gujaf-204	141	20	relevant	relevant	ADJ
gujaf-204	141	21	by	by	ADP
gujaf-204	141	22	agbo	agbo	PROPN
gujaf-204	141	23	et	et	PROPN
gujaf-204	141	24	.	.	PUNCT
gujaf-204	142	1	al	al	PROPN
gujaf-204	142	2	.	.	PROPN
gujaf-204	142	3	(	(	PUNCT
gujaf-204	142	4	2020	2020	NUM
gujaf-204	142	5	)	)	PUNCT
gujaf-204	142	6	.	.	PUNCT
gujaf-204	143	1	however	however	ADV
gujaf-204	143	2	,	,	PUNCT
gujaf-204	143	3	they	they	PRON
gujaf-204	143	4	discovered	discover	VERB
gujaf-204	143	5	that	that	SCONJ
gujaf-204	143	6	book	book	NOUN
gujaf-204	143	7	value	value	NOUN
gujaf-204	143	8	was	be	AUX
gujaf-204	143	9	not	not	PART
gujaf-204	143	10	value	value	NOUN
gujaf-204	143	11	relevant	relevant	ADJ
gujaf-204	143	12	.	.	PUNCT
gujaf-204	144	1	mbekomize	mbekomize	NOUN
gujaf-204	144	2	and	and	CCONJ
gujaf-204	144	3	popo	popo	NOUN
gujaf-204	144	4	(	(	PUNCT
gujaf-204	144	5	2020	2020	NUM
gujaf-204	144	6	)	)	PUNCT
gujaf-204	144	7	found	find	VERB
gujaf-204	144	8	that	that	SCONJ
gujaf-204	144	9	profits	profit	NOUN
gujaf-204	144	10	have	have	VERB
gujaf-204	144	11	more	more	ADJ
gujaf-204	144	12	effect	effect	NOUN
gujaf-204	144	13	than	than	ADP
gujaf-204	144	14	dividends	dividend	NOUN
gujaf-204	144	15	and	and	CCONJ
gujaf-204	144	16	book	book	NOUN
gujaf-204	144	17	value	value	NOUN
gujaf-204	144	18	on	on	ADP
gujaf-204	144	19	share	share	NOUN
gujaf-204	144	20	prices	price	NOUN
gujaf-204	144	21	,	,	PUNCT
gujaf-204	144	22	while	while	SCONJ
gujaf-204	144	23	operational	operational	ADJ
gujaf-204	144	24	cash	cash	NOUN
gujaf-204	144	25	flows	flow	NOUN
gujaf-204	144	26	are	be	AUX
gujaf-204	144	27	negligible	negligible	ADJ
gujaf-204	144	28	.	.	PUNCT
gujaf-204	145	1	adeyemo	adeyemo	PROPN
gujaf-204	145	2	et	et	PROPN
gujaf-204	145	3	.	.	PUNCT
gujaf-204	146	1	al	al	PROPN
gujaf-204	146	2	.	.	PROPN
gujaf-204	147	1	(	(	PUNCT
gujaf-204	147	2	2017	2017	NUM
gujaf-204	147	3	)	)	PUNCT
gujaf-204	147	4	discovered	discover	VERB
gujaf-204	147	5	a	a	DET
gujaf-204	147	6	favourable	favourable	ADJ
gujaf-204	147	7	relationship	relationship	NOUN
gujaf-204	147	8	between	between	ADP
gujaf-204	147	9	book	book	NOUN
gujaf-204	147	10	value	value	NOUN
gujaf-204	147	11	and	and	CCONJ
gujaf-204	147	12	earnings	earning	NOUN
gujaf-204	147	13	and	and	CCONJ
gujaf-204	147	14	share	share	NOUN
gujaf-204	147	15	price	price	NOUN
gujaf-204	147	16	;	;	PUNCT
gujaf-204	147	17	however	however	ADV
gujaf-204	147	18	,	,	PUNCT
gujaf-204	147	19	book	book	NOUN
gujaf-204	147	20	value	value	NOUN
gujaf-204	147	21	is	be	AUX
gujaf-204	147	22	less	less	ADV
gujaf-204	147	23	significant	significant	ADJ
gujaf-204	147	24	.	.	PUNCT
gujaf-204	148	1	ahmadi	ahmadi	PROPN
gujaf-204	148	2	(	(	PUNCT
gujaf-204	148	3	2017	2017	NUM
gujaf-204	148	4	)	)	PUNCT
gujaf-204	148	5	found	find	VERB
gujaf-204	148	6	the	the	DET
gujaf-204	148	7	same	same	ADJ
gujaf-204	148	8	outcome	outcome	NOUN
gujaf-204	148	9	.	.	PUNCT
gujaf-204	149	1	in	in	ADP
gujaf-204	149	2	light	light	NOUN
gujaf-204	149	3	of	of	ADP
gujaf-204	149	4	the	the	DET
gujaf-204	149	5	foregoing	foregoing	NOUN
gujaf-204	149	6	,	,	PUNCT
gujaf-204	149	7	this	this	DET
gujaf-204	149	8	paper	paper	NOUN
gujaf-204	149	9	investigates	investigate	VERB
gujaf-204	149	10	the	the	DET
gujaf-204	149	11	comparative	comparative	ADJ
gujaf-204	149	12	value	value	NOUN
gujaf-204	149	13	-	-	PUNCT
gujaf-204	149	14	relevance	relevance	NOUN
gujaf-204	149	15	of	of	ADP
gujaf-204	149	16	accounting	account	VERB
gujaf-204	149	17	information	information	NOUN
gujaf-204	149	18	for	for	ADP
gujaf-204	149	19	nigerian	nigerian	ADJ
gujaf-204	149	20	deposit	deposit	NOUN
gujaf-204	149	21	money	money	NOUN
gujaf-204	149	22	banks	bank	NOUN
gujaf-204	149	23	and	and	CCONJ
gujaf-204	149	24	other	other	ADJ
gujaf-204	149	25	financial	financial	ADJ
gujaf-204	149	26	service	service	NOUN
gujaf-204	149	27	firms	firm	NOUN
gujaf-204	149	28	.	.	PUNCT
gujaf-204	150	1	gusau	gusau	PROPN
gujaf-204	150	2	journal	journal	PROPN
gujaf-204	150	3	of	of	ADP
gujaf-204	150	4	accounting	accounting	NOUN
gujaf-204	150	5	and	and	CCONJ
gujaf-204	150	6	finance	finance	NOUN
gujaf-204	150	7	,	,	PUNCT
gujaf-204	150	8	vol	vol	NOUN
gujaf-204	150	9	.	.	PROPN
gujaf-204	150	10	3	3	NUM
gujaf-204	150	11	,	,	PUNCT
gujaf-204	150	12	issue	issue	NOUN
gujaf-204	150	13	3	3	NUM
gujaf-204	150	14	,	,	PUNCT
gujaf-204	150	15	october	october	PROPN
gujaf-204	150	16	,	,	PUNCT
gujaf-204	150	17	2022	2022	NUM
gujaf-204	150	18	91	91	NUM
gujaf-204	150	19	literature	literature	NOUN
gujaf-204	150	20	gap	gap	NOUN
gujaf-204	150	21	centered	center	VERB
gujaf-204	150	22	on	on	ADP
gujaf-204	150	23	the	the	DET
gujaf-204	150	24	above	above	NOUN
gujaf-204	150	25	,	,	PUNCT
gujaf-204	150	26	this	this	DET
gujaf-204	150	27	paper	paper	NOUN
gujaf-204	150	28	investigates	investigate	VERB
gujaf-204	150	29	the	the	DET
gujaf-204	150	30	comparative	comparative	ADJ
gujaf-204	150	31	value	value	NOUN
gujaf-204	150	32	-	-	PUNCT
gujaf-204	150	33	relevance	relevance	NOUN
gujaf-204	150	34	of	of	ADP
gujaf-204	150	35	accounting	accounting	NOUN
gujaf-204	150	36	numbers	number	NOUN
gujaf-204	150	37	for	for	ADP
gujaf-204	150	38	nigerian	nigerian	ADJ
gujaf-204	150	39	banks	bank	NOUN
gujaf-204	150	40	and	and	CCONJ
gujaf-204	150	41	other	other	ADJ
gujaf-204	150	42	financial	financial	ADJ
gujaf-204	150	43	service	service	NOUN
gujaf-204	150	44	companies	company	NOUN
gujaf-204	150	45	using	use	VERB
gujaf-204	150	46	companies	company	NOUN
gujaf-204	150	47	’	’	PART
gujaf-204	150	48	financial	financial	ADJ
gujaf-204	150	49	statements	statement	NOUN
gujaf-204	150	50	.	.	PUNCT
gujaf-204	151	1	to	to	PART
gujaf-204	151	2	accomplish	accomplish	VERB
gujaf-204	151	3	this	this	DET
gujaf-204	151	4	aim	aim	NOUN
gujaf-204	151	5	,	,	PUNCT
gujaf-204	151	6	the	the	DET
gujaf-204	151	7	analysis	analysis	NOUN
gujaf-204	151	8	makes	make	VERB
gujaf-204	151	9	an	an	DET
gujaf-204	151	10	attempt	attempt	NOUN
gujaf-204	151	11	to	to	PART
gujaf-204	151	12	test	test	VERB
gujaf-204	151	13	the	the	DET
gujaf-204	151	14	following	follow	VERB
gujaf-204	151	15	hypotheses	hypothesis	NOUN
gujaf-204	151	16	:	:	PUNCT
gujaf-204	151	17	ho1	ho1	NOUN
gujaf-204	151	18	:	:	PUNCT
gujaf-204	151	19	accounting	accounting	NOUN
gujaf-204	151	20	information	information	NOUN
gujaf-204	151	21	has	have	VERB
gujaf-204	151	22	no	no	DET
gujaf-204	151	23	significant	significant	ADJ
gujaf-204	151	24	impact	impact	NOUN
gujaf-204	151	25	on	on	ADP
gujaf-204	151	26	the	the	DET
gujaf-204	151	27	share	share	NOUN
gujaf-204	151	28	prices	price	NOUN
gujaf-204	151	29	of	of	ADP
gujaf-204	151	30	listed	list	VERB
gujaf-204	151	31	group	group	NOUN
gujaf-204	151	32	financial	financial	ADJ
gujaf-204	151	33	service	service	NOUN
gujaf-204	151	34	companies	company	NOUN
gujaf-204	151	35	in	in	ADP
gujaf-204	151	36	nigeria	nigeria	PROPN
gujaf-204	151	37	.	.	PUNCT
gujaf-204	152	1	ho2	ho2	PROPN
gujaf-204	152	2	:	:	PUNCT
gujaf-204	152	3	in	in	ADP
gujaf-204	152	4	nigeria	nigeria	PROPN
gujaf-204	152	5	,	,	PUNCT
gujaf-204	152	6	there	there	PRON
gujaf-204	152	7	is	be	VERB
gujaf-204	152	8	no	no	DET
gujaf-204	152	9	significant	significant	ADJ
gujaf-204	152	10	gap	gap	NOUN
gujaf-204	152	11	in	in	ADP
gujaf-204	152	12	the	the	DET
gujaf-204	152	13	value	value	NOUN
gujaf-204	152	14	relevance	relevance	NOUN
gujaf-204	152	15	of	of	ADP
gujaf-204	152	16	listed	list	VERB
gujaf-204	152	17	banks	bank	NOUN
gujaf-204	152	18	and	and	CCONJ
gujaf-204	152	19	other	other	ADJ
gujaf-204	152	20	financial	financial	ADJ
gujaf-204	152	21	service	service	NOUN
gujaf-204	152	22	companies	company	NOUN
gujaf-204	152	23	with	with	ADP
gujaf-204	152	24	a	a	DET
gujaf-204	152	25	group	group	NOUN
gujaf-204	152	26	structure	structure	NOUN
gujaf-204	152	27	.	.	PUNCT
gujaf-204	153	1	theoretical	theoretical	ADJ
gujaf-204	153	2	framework	framework	NOUN
gujaf-204	153	3	two	two	NUM
gujaf-204	153	4	theories	theory	NOUN
gujaf-204	153	5	are	be	AUX
gujaf-204	153	6	applicable	applicable	ADJ
gujaf-204	153	7	to	to	ADP
gujaf-204	153	8	this	this	DET
gujaf-204	153	9	investigation	investigation	NOUN
gujaf-204	153	10	:	:	PUNCT
gujaf-204	153	11	the	the	DET
gujaf-204	153	12	decision	decision	NOUN
gujaf-204	153	13	usefulness	usefulness	NOUN
gujaf-204	153	14	theory	theory	NOUN
gujaf-204	153	15	and	and	CCONJ
gujaf-204	153	16	signalling	signal	VERB
gujaf-204	153	17	theory	theory	NOUN
gujaf-204	153	18	.	.	PUNCT
gujaf-204	154	1	decision	decision	NOUN
gujaf-204	154	2	usefulness	usefulness	NOUN
gujaf-204	154	3	suggests	suggest	VERB
gujaf-204	154	4	the	the	DET
gujaf-204	154	5	revelatory	revelatory	ADJ
gujaf-204	154	6	capacity	capacity	NOUN
gujaf-204	154	7	of	of	ADP
gujaf-204	154	8	the	the	DET
gujaf-204	154	9	accounting	accounting	NOUN
gujaf-204	154	10	data	datum	NOUN
gujaf-204	154	11	.	.	PUNCT
gujaf-204	155	1	the	the	DET
gujaf-204	155	2	more	more	ADV
gujaf-204	155	3	exact	exact	ADJ
gujaf-204	155	4	users	user	NOUN
gujaf-204	155	5	can	can	AUX
gujaf-204	155	6	forecast	forecast	VERB
gujaf-204	155	7	financial	financial	ADJ
gujaf-204	155	8	and	and	CCONJ
gujaf-204	155	9	economic	economic	ADJ
gujaf-204	155	10	occurrences	occurrence	NOUN
gujaf-204	155	11	utilizing	utilize	VERB
gujaf-204	155	12	accounting	accounting	NOUN
gujaf-204	155	13	data	datum	NOUN
gujaf-204	155	14	,	,	PUNCT
gujaf-204	155	15	the	the	PRON
gujaf-204	155	16	more	more	ADV
gujaf-204	155	17	valuable	valuable	ADJ
gujaf-204	155	18	this	this	DET
gujaf-204	155	19	data	data	NOUN
gujaf-204	155	20	is	be	AUX
gujaf-204	155	21	to	to	ADP
gujaf-204	155	22	them	they	PRON
gujaf-204	155	23	.	.	PUNCT
gujaf-204	156	1	this	this	PRON
gujaf-204	156	2	could	could	AUX
gujaf-204	156	3	give	give	VERB
gujaf-204	156	4	the	the	DET
gujaf-204	156	5	management	management	NOUN
gujaf-204	156	6	and	and	CCONJ
gujaf-204	156	7	standard	standard	ADJ
gujaf-204	156	8	setters	setter	NOUN
gujaf-204	156	9	an	an	DET
gujaf-204	156	10	appropriate	appropriate	ADJ
gujaf-204	156	11	device	device	NOUN
gujaf-204	156	12	regarding	regard	VERB
gujaf-204	156	13	the	the	DET
gujaf-204	156	14	decision	decision	NOUN
gujaf-204	156	15	on	on	ADP
gujaf-204	156	16	the	the	DET
gujaf-204	156	17	best	good	ADJ
gujaf-204	156	18	accounting	accounting	NOUN
gujaf-204	156	19	estimations	estimation	NOUN
gujaf-204	156	20	and	and	CCONJ
gujaf-204	156	21	principles	principle	NOUN
gujaf-204	156	22	.	.	PUNCT
gujaf-204	157	1	signaling	signal	VERB
gujaf-204	157	2	theory	theory	NOUN
gujaf-204	157	3	advances	advance	VERB
gujaf-204	157	4	that	that	SCONJ
gujaf-204	157	5	organizations	organization	NOUN
gujaf-204	157	6	with	with	ADP
gujaf-204	157	7	great	great	ADJ
gujaf-204	157	8	performance	performance	NOUN
gujaf-204	157	9	will	will	AUX
gujaf-204	157	10	in	in	ADP
gujaf-204	157	11	general	general	ADJ
gujaf-204	157	12	make	make	VERB
gujaf-204	157	13	intentional	intentional	ADJ
gujaf-204	157	14	revelations	revelation	NOUN
gujaf-204	157	15	all	all	DET
gujaf-204	157	16	the	the	PRON
gujaf-204	157	17	more	more	ADV
gujaf-204	157	18	promptly	promptly	ADV
gujaf-204	157	19	,	,	PUNCT
gujaf-204	157	20	as	as	SCONJ
gujaf-204	157	21	doing	do	VERB
gujaf-204	157	22	so	so	ADV
gujaf-204	157	23	is	be	AUX
gujaf-204	157	24	viewed	view	VERB
gujaf-204	157	25	as	as	ADP
gujaf-204	157	26	a	a	DET
gujaf-204	157	27	simple	simple	ADJ
gujaf-204	157	28	method	method	NOUN
gujaf-204	157	29	for	for	ADP
gujaf-204	157	30	differentiation	differentiation	NOUN
gujaf-204	157	31	from	from	ADP
gujaf-204	157	32	others	other	NOUN
gujaf-204	157	33	in	in	ADP
gujaf-204	157	34	the	the	DET
gujaf-204	157	35	market	market	NOUN
gujaf-204	157	36	.	.	PUNCT
gujaf-204	158	1	dividend	dividend	NOUN
gujaf-204	158	2	payout	payout	NOUN
gujaf-204	158	3	is	be	AUX
gujaf-204	158	4	a	a	DET
gujaf-204	158	5	signal	signal	NOUN
gujaf-204	158	6	for	for	ADP
gujaf-204	158	7	investors	investor	NOUN
gujaf-204	158	8	showing	show	VERB
gujaf-204	158	9	the	the	DET
gujaf-204	158	10	future	future	ADJ
gujaf-204	158	11	potential	potential	NOUN
gujaf-204	158	12	of	of	ADP
gujaf-204	158	13	an	an	DET
gujaf-204	158	14	organization	organization	NOUN
gujaf-204	158	15	;	;	PUNCT
gujaf-204	158	16	improvements	improvement	NOUN
gujaf-204	158	17	in	in	ADP
gujaf-204	158	18	dividends	dividend	NOUN
gujaf-204	158	19	payments	payment	NOUN
gujaf-204	158	20	have	have	VERB
gujaf-204	158	21	a	a	DET
gujaf-204	158	22	bearing	bearing	NOUN
gujaf-204	158	23	on	on	ADP
gujaf-204	158	24	the	the	DET
gujaf-204	158	25	market	market	NOUN
gujaf-204	158	26	's	's	PART
gujaf-204	158	27	reaction	reaction	NOUN
gujaf-204	158	28	of	of	ADP
gujaf-204	158	29	stock	stock	NOUN
gujaf-204	158	30	valuation	valuation	NOUN
gujaf-204	158	31	.	.	PUNCT
gujaf-204	159	1	signaling	signal	VERB
gujaf-204	159	2	illuminates	illuminate	VERB
gujaf-204	159	3	the	the	DET
gujaf-204	159	4	correlation	correlation	NOUN
gujaf-204	159	5	with	with	ADP
gujaf-204	159	6	information	information	NOUN
gujaf-204	159	7	asymmetry	asymmetry	NOUN
gujaf-204	159	8	and	and	CCONJ
gujaf-204	159	9	business	business	NOUN
gujaf-204	159	10	strategy	strategy	NOUN
gujaf-204	159	11	.	.	PUNCT
gujaf-204	160	1	this	this	DET
gujaf-204	160	2	theory	theory	NOUN
gujaf-204	160	3	helps	help	VERB
gujaf-204	160	4	explain	explain	VERB
gujaf-204	160	5	the	the	DET
gujaf-204	160	6	behaviour	behaviour	NOUN
gujaf-204	160	7	of	of	ADP
gujaf-204	160	8	administrators	administrator	NOUN
gujaf-204	160	9	who	who	PRON
gujaf-204	160	10	have	have	VERB
gujaf-204	160	11	more	more	ADJ
gujaf-204	160	12	access	access	NOUN
gujaf-204	160	13	to	to	ADP
gujaf-204	160	14	data	datum	NOUN
gujaf-204	160	15	than	than	ADP
gujaf-204	160	16	investors	investor	NOUN
gujaf-204	160	17	.	.	PUNCT
gujaf-204	161	1	the	the	DET
gujaf-204	161	2	annual	annual	ADJ
gujaf-204	161	3	reports	report	NOUN
gujaf-204	161	4	of	of	ADP
gujaf-204	161	5	the	the	DET
gujaf-204	161	6	company	company	NOUN
gujaf-204	161	7	include	include	VERB
gujaf-204	161	8	data	datum	NOUN
gujaf-204	161	9	which	which	PRON
gujaf-204	161	10	are	be	AUX
gujaf-204	161	11	required	require	VERB
gujaf-204	161	12	as	as	ADP
gujaf-204	161	13	indicators	indicator	NOUN
gujaf-204	161	14	in	in	ADP
gujaf-204	161	15	decision	decision	NOUN
gujaf-204	161	16	-	-	PUNCT
gujaf-204	161	17	making	make	VERB
gujaf-204	161	18	meditations	meditation	NOUN
gujaf-204	161	19	by	by	ADP
gujaf-204	161	20	shareholders	shareholder	NOUN
gujaf-204	161	21	.	.	PUNCT
gujaf-204	162	1	accounting	accounting	NOUN
gujaf-204	162	2	data	datum	NOUN
gujaf-204	162	3	is	be	AUX
gujaf-204	162	4	more	more	ADV
gujaf-204	162	5	useful	useful	ADJ
gujaf-204	162	6	to	to	ADP
gujaf-204	162	7	users	user	NOUN
gujaf-204	162	8	when	when	SCONJ
gujaf-204	162	9	it	it	PRON
gujaf-204	162	10	has	have	VERB
gujaf-204	162	11	a	a	DET
gujaf-204	162	12	greater	great	ADJ
gujaf-204	162	13	revelatory	revelatory	ADJ
gujaf-204	162	14	ability	ability	NOUN
gujaf-204	162	15	.	.	PUNCT
gujaf-204	163	1	furthermore	furthermore	ADV
gujaf-204	163	2	,	,	PUNCT
gujaf-204	163	3	it	it	PRON
gujaf-204	163	4	is	be	AUX
gujaf-204	163	5	agreed	agree	VERB
gujaf-204	163	6	that	that	SCONJ
gujaf-204	163	7	the	the	DET
gujaf-204	163	8	signaling	signal	VERB
gujaf-204	163	9	hypothesis	hypothesis	NOUN
gujaf-204	163	10	will	will	AUX
gujaf-204	163	11	overcome	overcome	VERB
gujaf-204	163	12	the	the	DET
gujaf-204	163	13	problem	problem	NOUN
gujaf-204	163	14	of	of	ADP
gujaf-204	163	15	data	datum	NOUN
gujaf-204	163	16	inequality	inequality	NOUN
gujaf-204	163	17	and	and	CCONJ
gujaf-204	163	18	information	information	NOUN
gujaf-204	163	19	asymmetry	asymmetry	NOUN
gujaf-204	163	20	by	by	ADP
gujaf-204	163	21	ensuring	ensure	VERB
gujaf-204	163	22	that	that	SCONJ
gujaf-204	163	23	important	important	ADJ
gujaf-204	163	24	data	datum	NOUN
gujaf-204	163	25	is	be	AUX
gujaf-204	163	26	transferred	transfer	VERB
gujaf-204	163	27	to	to	ADP
gujaf-204	163	28	the	the	DET
gujaf-204	163	29	financial	financial	ADJ
gujaf-204	163	30	exchange	exchange	NOUN
gujaf-204	163	31	.	.	PUNCT
gujaf-204	164	1	gusau	gusau	ADJ
gujaf-204	164	2	journal	journal	PROPN
gujaf-204	164	3	of	of	ADP
gujaf-204	164	4	accounting	accounting	NOUN
gujaf-204	164	5	and	and	CCONJ
gujaf-204	164	6	finance	finance	NOUN
gujaf-204	164	7	,	,	PUNCT
gujaf-204	164	8	vol	vol	NOUN
gujaf-204	164	9	.	.	PROPN
gujaf-204	164	10	3	3	NUM
gujaf-204	164	11	,	,	PUNCT
gujaf-204	164	12	issue	issue	NOUN
gujaf-204	164	13	3	3	NUM
gujaf-204	164	14	,	,	PUNCT
gujaf-204	164	15	october	october	PROPN
gujaf-204	164	16	,	,	PUNCT
gujaf-204	164	17	2022	2022	NUM
gujaf-204	164	18	92	92	NUM
gujaf-204	164	19	one	one	NUM
gujaf-204	164	20	of	of	ADP
gujaf-204	164	21	the	the	DET
gujaf-204	164	22	key	key	ADJ
gujaf-204	164	23	concerns	concern	NOUN
gujaf-204	164	24	of	of	ADP
gujaf-204	164	25	standard	standard	ADJ
gujaf-204	164	26	setters	setter	NOUN
gujaf-204	164	27	is	be	AUX
gujaf-204	164	28	the	the	DET
gujaf-204	164	29	utility	utility	NOUN
gujaf-204	164	30	of	of	ADP
gujaf-204	164	31	accounting	accounting	NOUN
gujaf-204	164	32	statistics	statistic	NOUN
gujaf-204	164	33	.	.	PUNCT
gujaf-204	165	1	there	there	PRON
gujaf-204	165	2	is	be	VERB
gujaf-204	165	3	broad	broad	ADJ
gujaf-204	165	4	consensus	consensus	NOUN
gujaf-204	165	5	on	on	ADP
gujaf-204	165	6	how	how	SCONJ
gujaf-204	165	7	to	to	PART
gujaf-204	165	8	enhance	enhance	VERB
gujaf-204	165	9	this	this	DET
gujaf-204	165	10	usefulness	usefulness	NOUN
gujaf-204	165	11	by	by	ADP
gujaf-204	165	12	promoting	promote	VERB
gujaf-204	165	13	similarity	similarity	NOUN
gujaf-204	165	14	and	and	CCONJ
gujaf-204	165	15	,	,	PUNCT
gujaf-204	165	16	most	most	ADV
gujaf-204	165	17	importantly	importantly	ADV
gujaf-204	165	18	,	,	PUNCT
gujaf-204	165	19	dependable	dependable	ADJ
gujaf-204	165	20	consistency	consistency	NOUN
gujaf-204	165	21	of	of	ADP
gujaf-204	165	22	financial	financial	ADJ
gujaf-204	165	23	results	result	NOUN
gujaf-204	165	24	all	all	ADV
gujaf-204	165	25	around	around	ADP
gujaf-204	165	26	the	the	DET
gujaf-204	165	27	world	world	NOUN
gujaf-204	165	28	.	.	PUNCT
gujaf-204	166	1	regardless	regardless	ADV
gujaf-204	166	2	of	of	ADP
gujaf-204	166	3	the	the	DET
gujaf-204	166	4	market	market	NOUN
gujaf-204	166	5	's	's	PART
gujaf-204	166	6	effectiveness	effectiveness	NOUN
gujaf-204	166	7	,	,	PUNCT
gujaf-204	166	8	the	the	DET
gujaf-204	166	9	degree	degree	NOUN
gujaf-204	166	10	of	of	ADP
gujaf-204	166	11	resilience	resilience	NOUN
gujaf-204	166	12	of	of	ADP
gujaf-204	166	13	increases	increase	NOUN
gujaf-204	166	14	in	in	ADP
gujaf-204	166	15	stock	stock	NOUN
gujaf-204	166	16	value	value	NOUN
gujaf-204	166	17	to	to	ADP
gujaf-204	166	18	changes	change	NOUN
gujaf-204	166	19	in	in	ADP
gujaf-204	166	20	accounting	accounting	NOUN
gujaf-204	166	21	numbers	number	NOUN
gujaf-204	166	22	is	be	AUX
gujaf-204	166	23	dependent	dependent	ADJ
gujaf-204	166	24	on	on	ADP
gujaf-204	166	25	the	the	DET
gujaf-204	166	26	market	market	NOUN
gujaf-204	166	27	's	's	PART
gujaf-204	166	28	effectiveness	effectiveness	NOUN
gujaf-204	166	29	.	.	PUNCT
gujaf-204	167	1	3	3	X
gujaf-204	167	2	.	.	X
gujaf-204	167	3	methodology	methodology	NOUN
gujaf-204	167	4	secondary	secondary	ADJ
gujaf-204	167	5	data	datum	NOUN
gujaf-204	167	6	was	be	AUX
gujaf-204	167	7	hand	hand	NOUN
gujaf-204	167	8	-	-	PUNCT
gujaf-204	167	9	picked	pick	VERB
gujaf-204	167	10	from	from	ADP
gujaf-204	167	11	the	the	DET
gujaf-204	167	12	group	group	NOUN
gujaf-204	167	13	financial	financial	ADJ
gujaf-204	167	14	statement	statement	NOUN
gujaf-204	167	15	for	for	ADP
gujaf-204	167	16	the	the	DET
gujaf-204	167	17	accounting	accounting	NOUN
gujaf-204	167	18	numbers	number	NOUN
gujaf-204	167	19	and	and	CCONJ
gujaf-204	167	20	the	the	DET
gujaf-204	167	21	nigerian	nigerian	ADJ
gujaf-204	167	22	stock	stock	NOUN
gujaf-204	167	23	exchange	exchange	PROPN
gujaf-204	167	24	website	website	NOUN
gujaf-204	167	25	for	for	ADP
gujaf-204	167	26	the	the	DET
gujaf-204	167	27	share	share	NOUN
gujaf-204	167	28	prices	price	NOUN
gujaf-204	167	29	for	for	ADP
gujaf-204	167	30	the	the	DET
gujaf-204	167	31	first	first	ADJ
gujaf-204	167	32	trading	trading	NOUN
gujaf-204	167	33	day	day	NOUN
gujaf-204	167	34	in	in	ADP
gujaf-204	167	35	april	april	PROPN
gujaf-204	167	36	each	each	DET
gujaf-204	167	37	year	year	NOUN
gujaf-204	167	38	following	follow	VERB
gujaf-204	167	39	the	the	DET
gujaf-204	167	40	accounting	accounting	NOUN
gujaf-204	167	41	year	year	NOUN
gujaf-204	167	42	end	end	NOUN
gujaf-204	167	43	.	.	PUNCT
gujaf-204	168	1	the	the	DET
gujaf-204	168	2	study	study	NOUN
gujaf-204	168	3	covers	cover	VERB
gujaf-204	168	4	a	a	DET
gujaf-204	168	5	5	5	NUM
gujaf-204	168	6	-	-	PUNCT
gujaf-204	168	7	year	year	NOUN
gujaf-204	168	8	period	period	NOUN
gujaf-204	168	9	from	from	ADP
gujaf-204	168	10	2016	2016	NUM
gujaf-204	168	11	to	to	ADP
gujaf-204	168	12	2020	2020	NUM
gujaf-204	168	13	based	base	VERB
gujaf-204	168	14	on	on	ADP
gujaf-204	168	15	a	a	DET
gujaf-204	168	16	total	total	NOUN
gujaf-204	168	17	of	of	ADP
gujaf-204	168	18	25	25	NUM
gujaf-204	168	19	firms	firm	NOUN
gujaf-204	168	20	leading	lead	VERB
gujaf-204	168	21	to	to	ADP
gujaf-204	168	22	125	125	NUM
gujaf-204	168	23	firm	firm	ADJ
gujaf-204	168	24	-	-	PUNCT
gujaf-204	168	25	years	year	NOUN
gujaf-204	168	26	observations	observation	NOUN
gujaf-204	168	27	(	(	PUNCT
gujaf-204	168	28	45	45	NUM
gujaf-204	168	29	for	for	ADP
gujaf-204	168	30	banks	bank	NOUN
gujaf-204	168	31	and	and	CCONJ
gujaf-204	168	32	80	80	NUM
gujaf-204	168	33	for	for	ADP
gujaf-204	168	34	others	other	NOUN
gujaf-204	168	35	)	)	PUNCT
gujaf-204	168	36	.	.	PUNCT
gujaf-204	169	1	firms	firm	NOUN
gujaf-204	169	2	that	that	PRON
gujaf-204	169	3	are	be	AUX
gujaf-204	169	4	not	not	PART
gujaf-204	169	5	having	have	VERB
gujaf-204	169	6	group	group	NOUN
gujaf-204	169	7	structure	structure	NOUN
gujaf-204	169	8	were	be	AUX
gujaf-204	169	9	eliminated	eliminate	VERB
gujaf-204	169	10	from	from	ADP
gujaf-204	169	11	the	the	DET
gujaf-204	169	12	study	study	NOUN
gujaf-204	169	13	.	.	PUNCT
gujaf-204	170	1	this	this	DET
gujaf-204	170	2	paper	paper	NOUN
gujaf-204	170	3	modified	modify	VERB
gujaf-204	170	4	ohlson	ohlson	NOUN
gujaf-204	170	5	's	's	PART
gujaf-204	170	6	(	(	PUNCT
gujaf-204	170	7	1995	1995	NUM
gujaf-204	170	8	)	)	PUNCT
gujaf-204	170	9	price	price	NOUN
gujaf-204	170	10	valuation	valuation	NOUN
gujaf-204	170	11	model	model	NOUN
gujaf-204	170	12	,	,	PUNCT
gujaf-204	170	13	which	which	PRON
gujaf-204	170	14	was	be	AUX
gujaf-204	170	15	consistent	consistent	ADJ
gujaf-204	170	16	with	with	ADP
gujaf-204	170	17	previous	previous	ADJ
gujaf-204	170	18	research	research	NOUN
gujaf-204	170	19	.	.	PUNCT
gujaf-204	171	1	this	this	PRON
gujaf-204	171	2	is	be	AUX
gujaf-204	171	3	chosen	choose	VERB
gujaf-204	171	4	to	to	PART
gujaf-204	171	5	verify	verify	VERB
gujaf-204	171	6	dividend	dividend	NOUN
gujaf-204	171	7	per	per	ADP
gujaf-204	171	8	share	share	NOUN
gujaf-204	171	9	and	and	CCONJ
gujaf-204	171	10	net	net	ADJ
gujaf-204	171	11	operating	operate	VERB
gujaf-204	171	12	cash	cash	NOUN
gujaf-204	171	13	flows	flow	NOUN
gujaf-204	171	14	per	per	ADP
gujaf-204	171	15	share	share	NOUN
gujaf-204	171	16	,	,	PUNCT
gujaf-204	171	17	all	all	PRON
gujaf-204	171	18	of	of	ADP
gujaf-204	171	19	which	which	PRON
gujaf-204	171	20	have	have	VERB
gujaf-204	171	21	an	an	DET
gujaf-204	171	22	impact	impact	NOUN
gujaf-204	171	23	on	on	ADP
gujaf-204	171	24	the	the	DET
gujaf-204	171	25	valuation	valuation	NOUN
gujaf-204	171	26	relevance	relevance	NOUN
gujaf-204	171	27	of	of	ADP
gujaf-204	171	28	accounting	accounting	NOUN
gujaf-204	171	29	statistics	statistic	NOUN
gujaf-204	171	30	.	.	PUNCT
gujaf-204	172	1	centered	center	VERB
gujaf-204	172	2	on	on	ADP
gujaf-204	172	3	a	a	DET
gujaf-204	172	4	pooled	pool	VERB
gujaf-204	172	5	data	data	NOUN
gujaf-204	172	6	collection	collection	NOUN
gujaf-204	172	7	,	,	PUNCT
gujaf-204	172	8	this	this	DET
gujaf-204	172	9	model	model	NOUN
gujaf-204	172	10	is	be	AUX
gujaf-204	172	11	first	first	ADV
gujaf-204	172	12	applied	apply	VERB
gujaf-204	172	13	to	to	ADP
gujaf-204	172	14	the	the	DET
gujaf-204	172	15	study	study	NOUN
gujaf-204	172	16	of	of	ADP
gujaf-204	172	17	nigerian	nigerian	PROPN
gujaf-204	172	18	listed	list	VERB
gujaf-204	172	19	financial	financial	ADJ
gujaf-204	172	20	services	service	NOUN
gujaf-204	172	21	companies	company	NOUN
gujaf-204	172	22	.	.	PUNCT
gujaf-204	173	1	and	and	CCONJ
gujaf-204	173	2	then	then	ADV
gujaf-204	173	3	to	to	ADP
gujaf-204	173	4	the	the	DET
gujaf-204	173	5	comparative	comparative	ADJ
gujaf-204	173	6	study	study	NOUN
gujaf-204	173	7	which	which	PRON
gujaf-204	173	8	was	be	AUX
gujaf-204	173	9	carried	carry	VERB
gujaf-204	173	10	out	out	ADP
gujaf-204	173	11	for	for	ADP
gujaf-204	173	12	each	each	DET
gujaf-204	173	13	sub	sub	NOUN
gujaf-204	173	14	-	-	NOUN
gujaf-204	173	15	sector	sector	NOUN
gujaf-204	173	16	(	(	PUNCT
gujaf-204	173	17	banks	bank	NOUN
gujaf-204	173	18	and	and	CCONJ
gujaf-204	173	19	other	other	ADJ
gujaf-204	173	20	financial	financial	ADJ
gujaf-204	173	21	service	service	NOUN
gujaf-204	173	22	firms	firm	NOUN
gujaf-204	173	23	)	)	PUNCT
gujaf-204	173	24	.	.	PUNCT
gujaf-204	174	1	the	the	DET
gujaf-204	174	2	positivism	positivism	NOUN
gujaf-204	174	3	theory	theory	NOUN
gujaf-204	174	4	serves	serve	VERB
gujaf-204	174	5	as	as	ADP
gujaf-204	174	6	the	the	DET
gujaf-204	174	7	foundation	foundation	NOUN
gujaf-204	174	8	for	for	ADP
gujaf-204	174	9	this	this	DET
gujaf-204	174	10	study	study	NOUN
gujaf-204	174	11	.	.	PUNCT
gujaf-204	175	1	the	the	DET
gujaf-204	175	2	ex	ex	ADJ
gujaf-204	175	3	-	-	ADJ
gujaf-204	175	4	post	post	ADJ
gujaf-204	175	5	factor	factor	NOUN
gujaf-204	175	6	research	research	NOUN
gujaf-204	175	7	design	design	NOUN
gujaf-204	175	8	was	be	AUX
gujaf-204	175	9	used	use	VERB
gujaf-204	175	10	in	in	ADP
gujaf-204	175	11	this	this	DET
gujaf-204	175	12	case	case	NOUN
gujaf-204	175	13	.	.	PUNCT
gujaf-204	176	1	in	in	ADP
gujaf-204	176	2	addition	addition	NOUN
gujaf-204	176	3	,	,	PUNCT
gujaf-204	176	4	based	base	VERB
gujaf-204	176	5	on	on	ADP
gujaf-204	176	6	the	the	DET
gujaf-204	176	7	model	model	NOUN
gujaf-204	176	8	below	below	ADV
gujaf-204	176	9	,	,	PUNCT
gujaf-204	176	10	multiple	multiple	ADJ
gujaf-204	176	11	regression	regression	NOUN
gujaf-204	176	12	techniques	technique	NOUN
gujaf-204	176	13	of	of	ADP
gujaf-204	176	14	analysis	analysis	NOUN
gujaf-204	176	15	was	be	AUX
gujaf-204	176	16	used	use	VERB
gujaf-204	176	17	.	.	PUNCT
gujaf-204	177	1	mppsit	mppsit	NOUN
gujaf-204	177	2	=	=	SYM
gujaf-204	177	3	β0	β0	PROPN
gujaf-204	178	1	+	+	CCONJ
gujaf-204	178	2	β1𝐵𝑉𝑃𝑆𝑖𝑡	β1𝐵𝑉𝑃𝑆𝑖𝑡	X
gujaf-204	179	1	+	+	CCONJ
gujaf-204	179	2	β2epsit	β2epsit	VERB
gujaf-204	179	3	+	+	CCONJ
gujaf-204	179	4	β3dpsit	β3dpsit	PROPN
gujaf-204	179	5	+	+	CCONJ
gujaf-204	179	6	β4ocfit	β4ocfit	PROPN
gujaf-204	179	7	+	+	CCONJ
gujaf-204	179	8	εit	εit	VERB
gujaf-204	179	9	(	(	PUNCT
gujaf-204	179	10	1	1	NUM
gujaf-204	179	11	)	)	PUNCT
gujaf-204	179	12	table	table	NOUN
gujaf-204	179	13	1	1	NUM
gujaf-204	179	14	:	:	PUNCT
gujaf-204	179	15	measurements	measurement	NOUN
gujaf-204	179	16	of	of	ADP
gujaf-204	179	17	the	the	DET
gujaf-204	179	18	variables	variable	NOUN
gujaf-204	179	19	variables	variable	NOUN
gujaf-204	179	20	measurement	measurement	NOUN
gujaf-204	179	21	mpps	mpps	PROPN
gujaf-204	179	22	market	market	NOUN
gujaf-204	179	23	price	price	NOUN
gujaf-204	179	24	per	per	ADP
gujaf-204	179	25	share	share	NOUN
gujaf-204	179	26	measured	measure	VERB
gujaf-204	179	27	as	as	ADP
gujaf-204	179	28	the	the	DET
gujaf-204	179	29	price	price	NOUN
gujaf-204	179	30	per	per	ADP
gujaf-204	179	31	share	share	NOUN
gujaf-204	179	32	on	on	ADP
gujaf-204	179	33	the	the	DET
gujaf-204	179	34	stock	stock	NOUN
gujaf-204	179	35	exchange	exchange	PROPN
gujaf-204	179	36	bvps	bvps	PROPN
gujaf-204	179	37	book	book	NOUN
gujaf-204	179	38	value	value	NOUN
gujaf-204	179	39	of	of	ADP
gujaf-204	179	40	equity	equity	NOUN
gujaf-204	179	41	per	per	ADP
gujaf-204	179	42	share	share	NOUN
gujaf-204	179	43	measured	measure	VERB
gujaf-204	179	44	as	as	ADP
gujaf-204	179	45	total	total	ADJ
gujaf-204	179	46	shareholders	shareholder	NOUN
gujaf-204	179	47	’	'	PUNCT
gujaf-204	179	48	equity	equity	NOUN
gujaf-204	179	49	divided	divide	VERB
gujaf-204	179	50	by	by	ADP
gujaf-204	179	51	the	the	DET
gujaf-204	179	52	number	number	NOUN
gujaf-204	179	53	of	of	ADP
gujaf-204	179	54	ordinary	ordinary	ADJ
gujaf-204	179	55	shares	share	NOUN
gujaf-204	179	56	outstanding	outstanding	ADJ
gujaf-204	179	57	eps	eps	X
gujaf-204	179	58	earnings	earning	NOUN
gujaf-204	179	59	per	per	ADP
gujaf-204	179	60	share	share	NOUN
gujaf-204	179	61	measured	measure	VERB
gujaf-204	179	62	as	as	ADP
gujaf-204	179	63	profit	profit	NOUN
gujaf-204	179	64	after	after	ADP
gujaf-204	179	65	tax	tax	NOUN
gujaf-204	179	66	(	(	PUNCT
gujaf-204	179	67	pat	pat	NOUN
gujaf-204	179	68	)	)	PUNCT
gujaf-204	179	69	divided	divide	VERB
gujaf-204	179	70	by	by	ADP
gujaf-204	179	71	the	the	DET
gujaf-204	179	72	number	number	NOUN
gujaf-204	179	73	of	of	ADP
gujaf-204	179	74	ordinary	ordinary	ADJ
gujaf-204	179	75	shares	share	NOUN
gujaf-204	179	76	outstanding	outstanding	ADJ
gujaf-204	179	77	dps	dps	NOUN
gujaf-204	179	78	total	total	NOUN
gujaf-204	179	79	dividend	dividend	NOUN
gujaf-204	179	80	divided	divide	VERB
gujaf-204	179	81	by	by	ADP
gujaf-204	179	82	weighted	weight	VERB
gujaf-204	179	83	average	average	ADJ
gujaf-204	179	84	number	number	NOUN
gujaf-204	179	85	of	of	ADP
gujaf-204	179	86	ordinary	ordinary	ADJ
gujaf-204	179	87	shares	share	NOUN
gujaf-204	179	88	outstanding	outstanding	ADJ
gujaf-204	179	89	gusau	gusau	ADJ
gujaf-204	179	90	journal	journal	NOUN
gujaf-204	179	91	of	of	ADP
gujaf-204	179	92	accounting	accounting	NOUN
gujaf-204	179	93	and	and	CCONJ
gujaf-204	179	94	finance	finance	NOUN
gujaf-204	179	95	,	,	PUNCT
gujaf-204	179	96	vol	vol	NOUN
gujaf-204	179	97	.	.	PROPN
gujaf-204	180	1	3	3	NUM
gujaf-204	180	2	,	,	PUNCT
gujaf-204	180	3	issue	issue	NOUN
gujaf-204	180	4	3	3	NUM
gujaf-204	180	5	,	,	PUNCT
gujaf-204	180	6	october	october	PROPN
gujaf-204	180	7	,	,	PUNCT
gujaf-204	180	8	2022	2022	NUM
gujaf-204	180	9	93	93	NUM
gujaf-204	180	10	ocf	ocf	NOUN
gujaf-204	180	11	operating	operate	VERB
gujaf-204	180	12	cash	cash	NOUN
gujaf-204	180	13	flow	flow	NOUN
gujaf-204	180	14	measured	measure	VERB
gujaf-204	180	15	as	as	ADP
gujaf-204	180	16	net	net	ADJ
gujaf-204	180	17	cash	cash	NOUN
gujaf-204	180	18	flow	flow	NOUN
gujaf-204	180	19	from	from	ADP
gujaf-204	180	20	operating	operate	VERB
gujaf-204	180	21	activities	activity	NOUN
gujaf-204	180	22	divided	divide	VERB
gujaf-204	180	23	by	by	ADP
gujaf-204	180	24	the	the	DET
gujaf-204	180	25	number	number	NOUN
gujaf-204	180	26	of	of	ADP
gujaf-204	180	27	outstanding	outstanding	ADJ
gujaf-204	180	28	shares	share	NOUN
gujaf-204	180	29	source	source	NOUN
gujaf-204	180	30	:	:	PUNCT
gujaf-204	180	31	researchers	researcher	NOUN
gujaf-204	180	32	compilation	compilation	NOUN
gujaf-204	180	33	,	,	PUNCT
gujaf-204	180	34	2022	2022	NUM
gujaf-204	180	35	4	4	NUM
gujaf-204	180	36	.	.	PUNCT
gujaf-204	180	37	results	result	NOUN
gujaf-204	180	38	and	and	CCONJ
gujaf-204	180	39	discussion	discussion	VERB
gujaf-204	180	40	the	the	DET
gujaf-204	180	41	findings	finding	NOUN
gujaf-204	180	42	of	of	ADP
gujaf-204	180	43	the	the	DET
gujaf-204	180	44	study	study	NOUN
gujaf-204	180	45	and	and	CCONJ
gujaf-204	180	46	explanation	explanation	NOUN
gujaf-204	180	47	are	be	AUX
gujaf-204	180	48	presented	present	VERB
gujaf-204	180	49	in	in	ADP
gujaf-204	180	50	this	this	DET
gujaf-204	180	51	section	section	NOUN
gujaf-204	180	52	.	.	PUNCT
gujaf-204	181	1	the	the	DET
gujaf-204	181	2	aim	aim	NOUN
gujaf-204	181	3	is	be	AUX
gujaf-204	181	4	to	to	PART
gujaf-204	181	5	assess	assess	VERB
gujaf-204	181	6	the	the	DET
gujaf-204	181	7	relative	relative	ADJ
gujaf-204	181	8	value	value	NOUN
gujaf-204	181	9	-	-	PUNCT
gujaf-204	181	10	relevance	relevance	NOUN
gujaf-204	181	11	of	of	ADP
gujaf-204	181	12	accounting	accounting	NOUN
gujaf-204	181	13	data	datum	NOUN
gujaf-204	181	14	for	for	ADP
gujaf-204	181	15	nigerian	nigerian	ADJ
gujaf-204	181	16	listed	list	VERB
gujaf-204	181	17	group	group	NOUN
gujaf-204	181	18	financial	financial	ADJ
gujaf-204	181	19	service	service	NOUN
gujaf-204	181	20	firms	firm	NOUN
gujaf-204	181	21	.	.	PUNCT
gujaf-204	182	1	the	the	DET
gujaf-204	182	2	descriptive	descriptive	ADJ
gujaf-204	182	3	statistics	statistic	NOUN
gujaf-204	182	4	are	be	AUX
gujaf-204	182	5	the	the	DET
gujaf-204	182	6	first	first	ADJ
gujaf-204	182	7	category	category	NOUN
gujaf-204	182	8	covered	cover	VERB
gujaf-204	182	9	in	in	ADP
gujaf-204	182	10	this	this	DET
gujaf-204	182	11	section	section	NOUN
gujaf-204	182	12	.	.	PUNCT
gujaf-204	183	1	the	the	DET
gujaf-204	183	2	correlation	correlation	NOUN
gujaf-204	183	3	matrix	matrix	NOUN
gujaf-204	183	4	,	,	PUNCT
gujaf-204	183	5	post	post	VERB
gujaf-204	183	6	estimation	estimation	NOUN
gujaf-204	183	7	analyses	analysis	NOUN
gujaf-204	183	8	,	,	PUNCT
gujaf-204	183	9	fixed	fixed	ADJ
gujaf-204	183	10	and	and	CCONJ
gujaf-204	183	11	random	random	ADJ
gujaf-204	183	12	effect	effect	NOUN
gujaf-204	183	13	test	test	NOUN
gujaf-204	183	14	regression	regression	NOUN
gujaf-204	183	15	results	result	NOUN
gujaf-204	183	16	,	,	PUNCT
gujaf-204	183	17	test	test	NOUN
gujaf-204	183	18	of	of	ADP
gujaf-204	183	19	hypotheses	hypothesis	NOUN
gujaf-204	183	20	,	,	PUNCT
gujaf-204	183	21	and	and	CCONJ
gujaf-204	183	22	discussion	discussion	NOUN
gujaf-204	183	23	of	of	ADP
gujaf-204	183	24	observations	observation	NOUN
gujaf-204	183	25	are	be	AUX
gujaf-204	183	26	then	then	ADV
gujaf-204	183	27	presented	present	VERB
gujaf-204	183	28	and	and	CCONJ
gujaf-204	183	29	discussed	discuss	VERB
gujaf-204	183	30	.	.	PUNCT
gujaf-204	184	1	descriptive	descriptive	ADJ
gujaf-204	184	2	statistics	statistics	PROPN
gujaf-204	184	3	table	table	NOUN
gujaf-204	184	4	2	2	NUM
gujaf-204	184	5	shows	show	NOUN
gujaf-204	184	6	based	base	VERB
gujaf-204	184	7	on	on	ADP
gujaf-204	184	8	the	the	DET
gujaf-204	184	9	total	total	NOUN
gujaf-204	184	10	of	of	ADP
gujaf-204	184	11	125	125	NUM
gujaf-204	184	12	observations	observation	NOUN
gujaf-204	184	13	that	that	PRON
gujaf-204	184	14	the	the	DET
gujaf-204	184	15	mpps	mpps	PROPN
gujaf-204	184	16	has	have	VERB
gujaf-204	184	17	a	a	DET
gujaf-204	184	18	mean	mean	ADJ
gujaf-204	184	19	n4.38k	n4.38k	NOUN
gujaf-204	184	20	with	with	ADP
gujaf-204	184	21	a	a	DET
gujaf-204	184	22	standard	standard	ADJ
gujaf-204	184	23	deviation	deviation	NOUN
gujaf-204	184	24	of	of	ADP
gujaf-204	184	25	n6.82k	n6.82k	NOUN
gujaf-204	184	26	,	,	PUNCT
gujaf-204	184	27	a	a	DET
gujaf-204	184	28	maximum	maximum	NOUN
gujaf-204	184	29	of	of	ADP
gujaf-204	184	30	n31.61k	n31.61k	PROPN
gujaf-204	184	31	and	and	CCONJ
gujaf-204	184	32	a	a	DET
gujaf-204	184	33	minimum	minimum	ADJ
gujaf-204	184	34	price	price	NOUN
gujaf-204	184	35	of	of	ADP
gujaf-204	184	36	n0.50k	n0.50k	PROPN
gujaf-204	184	37	.	.	PUNCT
gujaf-204	185	1	this	this	PRON
gujaf-204	185	2	implies	imply	VERB
gujaf-204	185	3	that	that	SCONJ
gujaf-204	185	4	on	on	ADP
gujaf-204	185	5	the	the	DET
gujaf-204	185	6	average	average	NOUN
gujaf-204	185	7	a	a	DET
gujaf-204	185	8	listed	list	VERB
gujaf-204	185	9	financial	financial	ADJ
gujaf-204	185	10	service	service	NOUN
gujaf-204	185	11	firm	firm	NOUN
gujaf-204	185	12	has	have	VERB
gujaf-204	185	13	a	a	DET
gujaf-204	185	14	unit	unit	NOUN
gujaf-204	185	15	of	of	ADP
gujaf-204	185	16	its	its	PRON
gujaf-204	185	17	shares	share	NOUN
gujaf-204	185	18	valued	value	VERB
gujaf-204	185	19	at	at	ADP
gujaf-204	185	20	n4.38k	n4.38k	NOUN
gujaf-204	185	21	and	and	CCONJ
gujaf-204	185	22	the	the	DET
gujaf-204	185	23	deviation	deviation	NOUN
gujaf-204	185	24	of	of	ADP
gujaf-204	185	25	share	share	NOUN
gujaf-204	185	26	prices	price	NOUN
gujaf-204	185	27	from	from	ADP
gujaf-204	185	28	the	the	DET
gujaf-204	185	29	mean	mean	NOUN
gujaf-204	185	30	is	be	AUX
gujaf-204	185	31	by	by	ADP
gujaf-204	185	32	n6.82k	n6.82k	ADV
gujaf-204	185	33	.	.	PUNCT
gujaf-204	186	1	the	the	DET
gujaf-204	186	2	minimum	minimum	ADJ
gujaf-204	186	3	prices	price	NOUN
gujaf-204	186	4	of	of	ADP
gujaf-204	186	5	shares	share	NOUN
gujaf-204	186	6	are	be	AUX
gujaf-204	186	7	generally	generally	ADV
gujaf-204	186	8	from	from	ADP
gujaf-204	186	9	the	the	DET
gujaf-204	186	10	insurance	insurance	NOUN
gujaf-204	186	11	companies	company	NOUN
gujaf-204	186	12	;	;	PUNCT
gujaf-204	186	13	this	this	PRON
gujaf-204	186	14	may	may	AUX
gujaf-204	186	15	be	be	AUX
gujaf-204	186	16	due	due	ADJ
gujaf-204	186	17	to	to	PART
gujaf-204	186	18	lower	low	ADJ
gujaf-204	186	19	number	number	NOUN
gujaf-204	186	20	of	of	ADP
gujaf-204	186	21	investors	investor	NOUN
gujaf-204	186	22	in	in	ADP
gujaf-204	186	23	these	these	DET
gujaf-204	186	24	firms	firm	NOUN
gujaf-204	186	25	when	when	SCONJ
gujaf-204	186	26	compared	compare	VERB
gujaf-204	186	27	with	with	ADP
gujaf-204	186	28	the	the	DET
gujaf-204	186	29	investments	investment	NOUN
gujaf-204	186	30	in	in	ADP
gujaf-204	186	31	the	the	DET
gujaf-204	186	32	bank	bank	NOUN
gujaf-204	186	33	.	.	PUNCT
gujaf-204	187	1	again	again	ADV
gujaf-204	187	2	,	,	PUNCT
gujaf-204	187	3	the	the	DET
gujaf-204	187	4	maximum	maximum	ADJ
gujaf-204	187	5	price	price	NOUN
gujaf-204	187	6	indicates	indicate	VERB
gujaf-204	187	7	the	the	DET
gujaf-204	187	8	highest	high	ADJ
gujaf-204	187	9	price	price	NOUN
gujaf-204	187	10	for	for	ADP
gujaf-204	187	11	which	which	PRON
gujaf-204	187	12	any	any	DET
gujaf-204	187	13	listed	list	VERB
gujaf-204	187	14	financial	financial	ADJ
gujaf-204	187	15	service	service	NOUN
gujaf-204	187	16	firm	firm	NOUN
gujaf-204	187	17	’s	’s	PART
gujaf-204	187	18	share	share	NOUN
gujaf-204	187	19	is	be	AUX
gujaf-204	187	20	traded	trade	VERB
gujaf-204	187	21	on	on	ADP
gujaf-204	187	22	the	the	DET
gujaf-204	187	23	stock	stock	NOUN
gujaf-204	187	24	market	market	NOUN
gujaf-204	187	25	–	–	PUNCT
gujaf-204	187	26	which	which	PRON
gujaf-204	187	27	probably	probably	ADV
gujaf-204	187	28	is	be	AUX
gujaf-204	187	29	from	from	ADP
gujaf-204	187	30	the	the	DET
gujaf-204	187	31	banking	banking	NOUN
gujaf-204	187	32	sector	sector	NOUN
gujaf-204	187	33	in	in	ADP
gujaf-204	187	34	addition	addition	NOUN
gujaf-204	187	35	to	to	ADP
gujaf-204	187	36	the	the	DET
gujaf-204	187	37	fact	fact	NOUN
gujaf-204	187	38	that	that	SCONJ
gujaf-204	187	39	some	some	DET
gujaf-204	187	40	firms	firm	NOUN
gujaf-204	187	41	have	have	AUX
gujaf-204	187	42	been	be	AUX
gujaf-204	187	43	in	in	ADP
gujaf-204	187	44	existence	existence	NOUN
gujaf-204	187	45	for	for	ADP
gujaf-204	187	46	a	a	DET
gujaf-204	187	47	while	while	NOUN
gujaf-204	187	48	now	now	ADV
gujaf-204	187	49	;	;	PUNCT
gujaf-204	187	50	gaining	gain	VERB
gujaf-204	187	51	goodwill	goodwill	NOUN
gujaf-204	187	52	overtime	overtime	NOUN
gujaf-204	187	53	and	and	CCONJ
gujaf-204	187	54	also	also	ADV
gujaf-204	187	55	some	some	DET
gujaf-204	187	56	firms	firm	NOUN
gujaf-204	187	57	were	be	AUX
gujaf-204	187	58	listed	list	VERB
gujaf-204	187	59	earlier	early	ADV
gujaf-204	187	60	than	than	SCONJ
gujaf-204	187	61	others	other	NOUN
gujaf-204	187	62	thereby	thereby	ADV
gujaf-204	187	63	contributing	contribute	VERB
gujaf-204	187	64	to	to	ADP
gujaf-204	187	65	their	their	PRON
gujaf-204	187	66	market	market	NOUN
gujaf-204	187	67	prices	price	NOUN
gujaf-204	187	68	over	over	ADP
gujaf-204	187	69	time	time	NOUN
gujaf-204	187	70	.	.	PUNCT
gujaf-204	188	1	furthermore	furthermore	ADV
gujaf-204	188	2	,	,	PUNCT
gujaf-204	188	3	the	the	DET
gujaf-204	188	4	variability	variability	NOUN
gujaf-204	188	5	is	be	AUX
gujaf-204	188	6	made	make	VERB
gujaf-204	188	7	clearer	clear	ADJ
gujaf-204	188	8	by	by	ADP
gujaf-204	188	9	the	the	DET
gujaf-204	188	10	significance	significance	NOUN
gujaf-204	188	11	of	of	ADP
gujaf-204	188	12	the	the	DET
gujaf-204	188	13	skewness	skewness	NOUN
gujaf-204	188	14	and	and	CCONJ
gujaf-204	188	15	kurtosis	kurtosis	VERB
gujaf-204	188	16	normality	normality	NOUN
gujaf-204	188	17	tests	test	NOUN
gujaf-204	188	18	which	which	PRON
gujaf-204	188	19	showed	show	VERB
gujaf-204	188	20	that	that	SCONJ
gujaf-204	188	21	the	the	DET
gujaf-204	188	22	market	market	NOUN
gujaf-204	188	23	price	price	NOUN
gujaf-204	188	24	data	datum	NOUN
gujaf-204	188	25	are	be	AUX
gujaf-204	188	26	not	not	PART
gujaf-204	188	27	normally	normally	ADV
gujaf-204	188	28	distribute	distribute	VERB
gujaf-204	188	29	at	at	ADP
gujaf-204	188	30	all	all	DET
gujaf-204	188	31	levels	level	NOUN
gujaf-204	188	32	.	.	PUNCT
gujaf-204	189	1	gusau	gusau	PROPN
gujaf-204	189	2	journal	journal	PROPN
gujaf-204	189	3	of	of	ADP
gujaf-204	189	4	accounting	accounting	NOUN
gujaf-204	189	5	and	and	CCONJ
gujaf-204	189	6	finance	finance	NOUN
gujaf-204	189	7	,	,	PUNCT
gujaf-204	189	8	vol	vol	NOUN
gujaf-204	189	9	.	.	PROPN
gujaf-204	189	10	3	3	NUM
gujaf-204	189	11	,	,	PUNCT
gujaf-204	189	12	issue	issue	NOUN
gujaf-204	189	13	3	3	NUM
gujaf-204	189	14	,	,	PUNCT
gujaf-204	189	15	october	october	PROPN
gujaf-204	189	16	,	,	PUNCT
gujaf-204	189	17	2022	2022	NUM
gujaf-204	189	18	94	94	NUM
gujaf-204	189	19	table	table	NOUN
gujaf-204	189	20	2	2	NUM
gujaf-204	189	21	:	:	PUNCT
gujaf-204	189	22	descriptive	descriptive	ADJ
gujaf-204	189	23	statistics	statistic	NOUN
gujaf-204	189	24	bvps	bvps	PROPN
gujaf-204	189	25	has	have	VERB
gujaf-204	189	26	an	an	DET
gujaf-204	189	27	average	average	ADJ
gujaf-204	189	28	value	value	NOUN
gujaf-204	189	29	of	of	ADP
gujaf-204	189	30	n4.91k	n4.91k	NOUN
gujaf-204	189	31	,	,	PUNCT
gujaf-204	189	32	and	and	CCONJ
gujaf-204	189	33	on	on	ADP
gujaf-204	189	34	the	the	DET
gujaf-204	189	35	overall	overall	ADJ
gujaf-204	189	36	a	a	DET
gujaf-204	189	37	standard	standard	ADJ
gujaf-204	189	38	deviation	deviation	NOUN
gujaf-204	189	39	of	of	ADP
gujaf-204	189	40	n5.86k	n5.86k	PROPN
gujaf-204	189	41	,	,	PUNCT
gujaf-204	189	42	the	the	DET
gujaf-204	189	43	minimum	minimum	NOUN
gujaf-204	189	44	bvps	bvps	NOUN
gujaf-204	189	45	is	be	AUX
gujaf-204	189	46	n0.00k	n0.00k	NOUN
gujaf-204	189	47	and	and	CCONJ
gujaf-204	189	48	a	a	DET
gujaf-204	189	49	maximum	maximum	NOUN
gujaf-204	189	50	of	of	ADP
gujaf-204	189	51	n22.44k	n22.44k	PROPN
gujaf-204	189	52	meaning	mean	VERB
gujaf-204	189	53	that	that	SCONJ
gujaf-204	189	54	the	the	DET
gujaf-204	189	55	average	average	ADJ
gujaf-204	189	56	book	book	NOUN
gujaf-204	189	57	value	value	NOUN
gujaf-204	189	58	of	of	ADP
gujaf-204	189	59	equity	equity	NOUN
gujaf-204	189	60	per	per	ADP
gujaf-204	189	61	share	share	NOUN
gujaf-204	189	62	of	of	ADP
gujaf-204	189	63	n4.91k	n4.91k	NOUN
gujaf-204	189	64	for	for	ADP
gujaf-204	189	65	listed	list	VERB
gujaf-204	189	66	financial	financial	ADJ
gujaf-204	189	67	firm	firm	NOUN
gujaf-204	189	68	.	.	PUNCT
gujaf-204	190	1	eps	eps	PROPN
gujaf-204	190	2	on	on	ADP
gujaf-204	190	3	the	the	DET
gujaf-204	190	4	average	average	NOUN
gujaf-204	190	5	is	be	AUX
gujaf-204	190	6	58k	58k	NOUN
gujaf-204	190	7	with	with	ADP
gujaf-204	190	8	a	a	DET
gujaf-204	190	9	standard	standard	ADJ
gujaf-204	190	10	deviation	deviation	NOUN
gujaf-204	190	11	of	of	ADP
gujaf-204	190	12	n1.00k	n1.00k	NOUN
gujaf-204	190	13	and	and	CCONJ
gujaf-204	190	14	minimum	minimum	ADJ
gujaf-204	190	15	loss	loss	NOUN
gujaf-204	190	16	on	on	ADP
gujaf-204	190	17	the	the	DET
gujaf-204	190	18	overall	overall	NOUN
gujaf-204	190	19	is	be	AUX
gujaf-204	190	20	31k	31k	NOUN
gujaf-204	190	21	per	per	ADP
gujaf-204	190	22	share	share	NOUN
gujaf-204	190	23	and	and	CCONJ
gujaf-204	190	24	a	a	DET
gujaf-204	190	25	maximum	maximum	ADJ
gujaf-204	190	26	earnings	earning	NOUN
gujaf-204	190	27	of	of	ADP
gujaf-204	190	28	n4.31k	n4.31k	PROPN
gujaf-204	190	29	.	.	PUNCT
gujaf-204	191	1	for	for	ADP
gujaf-204	191	2	dps	dps	NOUN
gujaf-204	191	3	,	,	PUNCT
gujaf-204	191	4	the	the	DET
gujaf-204	191	5	mean	mean	NOUN
gujaf-204	191	6	is	be	AUX
gujaf-204	191	7	n0.25k	n0.25k	NOUN
gujaf-204	191	8	representing	represent	VERB
gujaf-204	191	9	the	the	DET
gujaf-204	191	10	average	average	ADJ
gujaf-204	191	11	dividend	dividend	NOUN
gujaf-204	191	12	payment	payment	NOUN
gujaf-204	191	13	by	by	ADP
gujaf-204	191	14	a	a	DET
gujaf-204	191	15	firm	firm	NOUN
gujaf-204	191	16	of	of	ADP
gujaf-204	191	17	25	25	NUM
gujaf-204	191	18	kobo	kobo	NOUN
gujaf-204	191	19	per	per	ADP
gujaf-204	191	20	share	share	NOUN
gujaf-204	191	21	yearly	yearly	ADV
gujaf-204	191	22	.	.	PUNCT
gujaf-204	192	1	the	the	DET
gujaf-204	192	2	standard	standard	ADJ
gujaf-204	192	3	deviation	deviation	NOUN
gujaf-204	192	4	of	of	ADP
gujaf-204	192	5	n4.49k	n4.49k	NOUN
gujaf-204	192	6	shows	show	VERB
gujaf-204	192	7	the	the	DET
gujaf-204	192	8	dispersion	dispersion	NOUN
gujaf-204	192	9	between	between	ADP
gujaf-204	192	10	firms	firm	NOUN
gujaf-204	192	11	’	’	PART
gujaf-204	192	12	dividend	dividend	NOUN
gujaf-204	192	13	policies	policy	NOUN
gujaf-204	192	14	for	for	ADP
gujaf-204	192	15	the	the	DET
gujaf-204	192	16	period	period	NOUN
gujaf-204	192	17	of	of	ADP
gujaf-204	192	18	study	study	NOUN
gujaf-204	192	19	.	.	PUNCT
gujaf-204	193	1	some	some	PRON
gujaf-204	193	2	of	of	ADP
gujaf-204	193	3	the	the	DET
gujaf-204	193	4	firms	firm	NOUN
gujaf-204	193	5	made	make	VERB
gujaf-204	193	6	no	no	DET
gujaf-204	193	7	dividend	dividend	NOUN
gujaf-204	193	8	payments	payment	NOUN
gujaf-204	193	9	throughout	throughout	ADP
gujaf-204	193	10	the	the	DET
gujaf-204	193	11	study	study	NOUN
gujaf-204	193	12	period	period	NOUN
gujaf-204	193	13	while	while	SCONJ
gujaf-204	193	14	the	the	DET
gujaf-204	193	15	maximum	maximum	ADJ
gujaf-204	193	16	paid	pay	VERB
gujaf-204	193	17	is	be	AUX
gujaf-204	193	18	n2.00k	n2.00k	PRON
gujaf-204	193	19	.	.	PUNCT
gujaf-204	194	1	finally	finally	ADV
gujaf-204	194	2	,	,	PUNCT
gujaf-204	194	3	from	from	ADP
gujaf-204	194	4	table	table	NOUN
gujaf-204	194	5	2	2	NUM
gujaf-204	194	6	,	,	PUNCT
gujaf-204	194	7	ocf	ocf	PROPN
gujaf-204	194	8	has	have	VERB
gujaf-204	194	9	a	a	DET
gujaf-204	194	10	mean	mean	NOUN
gujaf-204	194	11	of	of	ADP
gujaf-204	194	12	n0.53k	n0.53k	PROPN
gujaf-204	194	13	,	,	PUNCT
gujaf-204	194	14	standard	standard	ADJ
gujaf-204	194	15	deviation	deviation	NOUN
gujaf-204	194	16	of	of	ADP
gujaf-204	194	17	n4.51k	n4.51k	PROPN
gujaf-204	194	18	,	,	PUNCT
gujaf-204	194	19	a	a	DET
gujaf-204	194	20	minimum	minimum	NOUN
gujaf-204	194	21	of	of	ADP
gujaf-204	194	22	n14.36k	n14.36k	PROPN
gujaf-204	194	23	and	and	CCONJ
gujaf-204	194	24	maximum	maximum	NOUN
gujaf-204	194	25	of	of	ADP
gujaf-204	194	26	n20.12k	n20.12k	PROPN
gujaf-204	194	27	.	.	PUNCT
gujaf-204	195	1	the	the	DET
gujaf-204	195	2	net	net	ADJ
gujaf-204	195	3	operating	operate	VERB
gujaf-204	195	4	cash	cash	NOUN
gujaf-204	195	5	flow	flow	NOUN
gujaf-204	195	6	per	per	ADP
gujaf-204	195	7	share	share	NOUN
gujaf-204	195	8	is	be	AUX
gujaf-204	195	9	a	a	DET
gujaf-204	195	10	measure	measure	NOUN
gujaf-204	195	11	of	of	ADP
gujaf-204	195	12	a	a	DET
gujaf-204	195	13	company	company	NOUN
gujaf-204	195	14	’s	’s	PART
gujaf-204	195	15	financial	financial	ADJ
gujaf-204	195	16	strength	strength	NOUN
gujaf-204	195	17	;	;	PUNCT
gujaf-204	195	18	on	on	ADP
gujaf-204	195	19	the	the	DET
gujaf-204	195	20	average	average	NOUN
gujaf-204	195	21	a	a	DET
gujaf-204	195	22	listed	list	VERB
gujaf-204	195	23	financial	financial	ADJ
gujaf-204	195	24	firm	firm	NOUN
gujaf-204	195	25	has	have	VERB
gujaf-204	195	26	53k	53k	PROPN
gujaf-204	195	27	.	.	PUNCT
gujaf-204	196	1	although	although	SCONJ
gujaf-204	196	2	,	,	PUNCT
gujaf-204	196	3	the	the	DET
gujaf-204	196	4	least	least	ADJ
gujaf-204	196	5	a	a	DET
gujaf-204	196	6	group	group	NOUN
gujaf-204	196	7	may	may	AUX
gujaf-204	196	8	have	have	AUX
gujaf-204	196	9	is	be	AUX
gujaf-204	196	10	a	a	DET
gujaf-204	196	11	shortage	shortage	NOUN
gujaf-204	196	12	of	of	ADP
gujaf-204	196	13	n14.36k	n14.36k	PROPN
gujaf-204	196	14	and	and	CCONJ
gujaf-204	196	15	the	the	DET
gujaf-204	196	16	highest	high	ADJ
gujaf-204	196	17	net	net	ADJ
gujaf-204	196	18	cash	cash	NOUN
gujaf-204	196	19	flows	flow	NOUN
gujaf-204	196	20	from	from	ADP
gujaf-204	196	21	operations	operation	NOUN
gujaf-204	196	22	per	per	ADP
gujaf-204	196	23	share	share	NOUN
gujaf-204	196	24	is	be	AUX
gujaf-204	196	25	n20.12k	n20.12k	PROPN
gujaf-204	196	26	.	.	PUNCT
gujaf-204	197	1	this	this	DET
gujaf-204	197	2	figure	figure	NOUN
gujaf-204	197	3	may	may	AUX
gujaf-204	197	4	be	be	AUX
gujaf-204	197	5	as	as	ADP
gujaf-204	197	6	a	a	DET
gujaf-204	197	7	result	result	NOUN
gujaf-204	197	8	of	of	ADP
gujaf-204	197	9	high	high	ADJ
gujaf-204	197	10	variability	variability	NOUN
gujaf-204	197	11	in	in	ADP
gujaf-204	197	12	size	size	NOUN
gujaf-204	197	13	,	,	PUNCT
gujaf-204	197	14	age	age	NOUN
gujaf-204	197	15	,	,	PUNCT
gujaf-204	197	16	capital	capital	NOUN
gujaf-204	197	17	base	base	NOUN
gujaf-204	197	18	of	of	ADP
gujaf-204	197	19	firms	firm	NOUN
gujaf-204	197	20	in	in	ADP
gujaf-204	197	21	the	the	DET
gujaf-204	197	22	sub	sub	NOUN
gujaf-204	197	23	-	-	NOUN
gujaf-204	197	24	sector	sector	NOUN
gujaf-204	197	25	under	under	ADP
gujaf-204	197	26	the	the	DET
gujaf-204	197	27	financial	financial	ADJ
gujaf-204	197	28	service	service	NOUN
gujaf-204	197	29	sector	sector	NOUN
gujaf-204	197	30	and	and	CCONJ
gujaf-204	197	31	also	also	ADV
gujaf-204	197	32	the	the	DET
gujaf-204	197	33	volume	volume	NOUN
gujaf-204	197	34	of	of	ADP
gujaf-204	197	35	transactions	transaction	NOUN
gujaf-204	197	36	,	,	PUNCT
gujaf-204	197	37	customer	customer	NOUN
gujaf-204	197	38	base	base	NOUN
gujaf-204	197	39	,	,	PUNCT
gujaf-204	197	40	branch	branch	NOUN
gujaf-204	197	41	network	network	NOUN
gujaf-204	197	42	,	,	PUNCT
gujaf-204	197	43	service	service	NOUN
gujaf-204	197	44	quality	quality	NOUN
gujaf-204	197	45	and	and	CCONJ
gujaf-204	197	46	so	so	ADV
gujaf-204	197	47	on	on	ADV
gujaf-204	197	48	.	.	PUNCT
gujaf-204	198	1	this	this	DET
gujaf-204	198	2	variability	variability	NOUN
gujaf-204	198	3	is	be	AUX
gujaf-204	198	4	evidenced	evidence	VERB
gujaf-204	198	5	by	by	ADP
gujaf-204	198	6	the	the	DET
gujaf-204	198	7	deviation	deviation	NOUN
gujaf-204	198	8	of	of	ADP
gujaf-204	198	9	n4.51k	n4.51k	PROPN
gujaf-204	198	10	.	.	PUNCT
gujaf-204	199	1	correlation	correlation	NOUN
gujaf-204	199	2	matrix	matrix	NOUN
gujaf-204	199	3	the	the	DET
gujaf-204	199	4	correlation	correlation	NOUN
gujaf-204	199	5	matrix	matrix	NOUN
gujaf-204	199	6	for	for	ADP
gujaf-204	199	7	the	the	DET
gujaf-204	199	8	dependent	dependent	ADJ
gujaf-204	199	9	(	(	PUNCT
gujaf-204	199	10	mpps	mpps	PROPN
gujaf-204	199	11	)	)	PUNCT
gujaf-204	199	12	and	and	CCONJ
gujaf-204	200	1	independent	independent	ADJ
gujaf-204	200	2	variables	variable	NOUN
gujaf-204	200	3	(	(	PUNCT
gujaf-204	200	4	bvps	bvps	PROPN
gujaf-204	200	5	,	,	PUNCT
gujaf-204	200	6	eps	eps	PROPN
gujaf-204	200	7	,	,	PUNCT
gujaf-204	200	8	dps	dps	PROPN
gujaf-204	200	9	and	and	CCONJ
gujaf-204	200	10	ocf	ocf	PROPN
gujaf-204	200	11	)	)	PUNCT
gujaf-204	200	12	is	be	AUX
gujaf-204	200	13	shown	show	VERB
gujaf-204	200	14	in	in	ADP
gujaf-204	200	15	table	table	NOUN
gujaf-204	200	16	3	3	NUM
gujaf-204	200	17	.	.	PUNCT
gujaf-204	200	18	correlation	correlation	NOUN
gujaf-204	200	19	is	be	AUX
gujaf-204	200	20	a	a	DET
gujaf-204	200	21	statistical	statistical	ADJ
gujaf-204	200	22	method	method	NOUN
gujaf-204	200	23	for	for	ADP
gujaf-204	200	24	determining	determine	VERB
gujaf-204	200	25	the	the	DET
gujaf-204	200	26	relationship	relationship	NOUN
gujaf-204	200	27	or	or	CCONJ
gujaf-204	200	28	inter	inter	NOUN
gujaf-204	200	29	-	-	NOUN
gujaf-204	200	30	relationships	relationship	NOUN
gujaf-204	200	31	between	between	ADP
gujaf-204	200	32	two	two	NUM
gujaf-204	200	33	sets	set	NOUN
gujaf-204	200	34	of	of	ADP
gujaf-204	200	35	graded	grade	VERB
gujaf-204	200	36	or	or	CCONJ
gujaf-204	200	37	ordered	order	VERB
gujaf-204	200	38	results	result	NOUN
gujaf-204	200	39	.	.	PUNCT
gujaf-204	201	1	the	the	DET
gujaf-204	201	2	table	table	NOUN
gujaf-204	201	3	displays	display	VERB
gujaf-204	201	4	that	that	PRON
gujaf-204	201	5	only	only	ADV
gujaf-204	201	6	dps	dps	NOUN
gujaf-204	201	7	have	have	VERB
gujaf-204	201	8	positive	positive	ADJ
gujaf-204	201	9	and	and	CCONJ
gujaf-204	201	10	strong	strong	ADJ
gujaf-204	201	11	gusau	gusau	ADJ
gujaf-204	201	12	journal	journal	NOUN
gujaf-204	201	13	of	of	ADP
gujaf-204	201	14	accounting	accounting	NOUN
gujaf-204	201	15	and	and	CCONJ
gujaf-204	201	16	finance	finance	NOUN
gujaf-204	201	17	,	,	PUNCT
gujaf-204	201	18	vol	vol	NOUN
gujaf-204	201	19	.	.	PROPN
gujaf-204	201	20	3	3	NUM
gujaf-204	201	21	,	,	PUNCT
gujaf-204	201	22	issue	issue	NOUN
gujaf-204	201	23	3	3	NUM
gujaf-204	201	24	,	,	PUNCT
gujaf-204	201	25	october	october	PROPN
gujaf-204	201	26	,	,	PUNCT
gujaf-204	201	27	2022	2022	NUM
gujaf-204	201	28	95	95	NUM
gujaf-204	201	29	correlation	correlation	NOUN
gujaf-204	201	30	with	with	ADP
gujaf-204	201	31	mpps	mpps	PROPN
gujaf-204	201	32	at	at	ADP
gujaf-204	201	33	0.88	0.88	NUM
gujaf-204	201	34	.	.	PUNCT
gujaf-204	202	1	bvps	bvps	PROPN
gujaf-204	202	2	and	and	CCONJ
gujaf-204	202	3	eps	eps	PROPN
gujaf-204	202	4	are	be	AUX
gujaf-204	202	5	also	also	ADV
gujaf-204	202	6	positive	positive	ADJ
gujaf-204	202	7	but	but	CCONJ
gujaf-204	202	8	not	not	PART
gujaf-204	202	9	significant	significant	ADJ
gujaf-204	202	10	at	at	ADP
gujaf-204	202	11	0.75	0.75	NUM
gujaf-204	202	12	and	and	CCONJ
gujaf-204	202	13	0.45	0.45	NUM
gujaf-204	202	14	while	while	SCONJ
gujaf-204	202	15	ocf	ocf	PROPN
gujaf-204	202	16	is	be	AUX
gujaf-204	202	17	positively	positively	ADV
gujaf-204	202	18	but	but	CCONJ
gujaf-204	202	19	not	not	PART
gujaf-204	202	20	strongly	strongly	ADV
gujaf-204	202	21	correlated	correlate	VERB
gujaf-204	202	22	with	with	ADP
gujaf-204	202	23	mpps	mpps	PROPN
gujaf-204	202	24	at	at	ADP
gujaf-204	202	25	about	about	ADV
gujaf-204	202	26	0.14	0.14	NUM
gujaf-204	202	27	.	.	PUNCT
gujaf-204	203	1	the	the	DET
gujaf-204	203	2	implication	implication	NOUN
gujaf-204	203	3	of	of	ADP
gujaf-204	203	4	this	this	PRON
gujaf-204	203	5	is	be	AUX
gujaf-204	203	6	that	that	SCONJ
gujaf-204	203	7	all	all	DET
gujaf-204	203	8	the	the	DET
gujaf-204	203	9	independent	independent	ADJ
gujaf-204	203	10	variables	variable	NOUN
gujaf-204	203	11	move	move	VERB
gujaf-204	203	12	in	in	ADP
gujaf-204	203	13	the	the	DET
gujaf-204	203	14	same	same	ADJ
gujaf-204	203	15	directions	direction	NOUN
gujaf-204	203	16	as	as	ADP
gujaf-204	203	17	the	the	DET
gujaf-204	203	18	dependent	dependent	ADJ
gujaf-204	203	19	variable	variable	NOUN
gujaf-204	203	20	;	;	PUNCT
gujaf-204	203	21	as	as	SCONJ
gujaf-204	203	22	mpps	mpps	PROPN
gujaf-204	203	23	increase	increase	PROPN
gujaf-204	203	24	,	,	PUNCT
gujaf-204	203	25	all	all	DET
gujaf-204	203	26	the	the	DET
gujaf-204	203	27	independent	independent	ADJ
gujaf-204	203	28	variables	variable	NOUN
gujaf-204	203	29	too	too	ADV
gujaf-204	203	30	increase	increase	NOUN
gujaf-204	203	31	and	and	CCONJ
gujaf-204	203	32	vice	vice	ADV
gujaf-204	203	33	versa	versa	ADV
gujaf-204	203	34	.	.	PUNCT
gujaf-204	204	1	also	also	ADV
gujaf-204	204	2	,	,	PUNCT
gujaf-204	204	3	all	all	DET
gujaf-204	204	4	the	the	DET
gujaf-204	204	5	correlations	correlation	NOUN
gujaf-204	204	6	are	be	AUX
gujaf-204	204	7	significant	significant	ADJ
gujaf-204	204	8	at	at	ADP
gujaf-204	204	9	5	5	NUM
gujaf-204	204	10	%	%	NOUN
gujaf-204	204	11	with	with	ADP
gujaf-204	204	12	the	the	DET
gujaf-204	204	13	exception	exception	NOUN
gujaf-204	204	14	of	of	ADP
gujaf-204	204	15	ocf	ocf	PROPN
gujaf-204	204	16	.	.	PUNCT
gujaf-204	205	1	the	the	DET
gujaf-204	205	2	interaction	interaction	NOUN
gujaf-204	205	3	of	of	ADP
gujaf-204	205	4	all	all	DET
gujaf-204	205	5	independent	independent	ADJ
gujaf-204	205	6	variables	variable	NOUN
gujaf-204	205	7	is	be	AUX
gujaf-204	205	8	also	also	ADV
gujaf-204	205	9	moderate	moderate	ADJ
gujaf-204	205	10	,	,	PUNCT
gujaf-204	205	11	as	as	SCONJ
gujaf-204	205	12	is	be	AUX
gujaf-204	205	13	the	the	DET
gujaf-204	205	14	relationship	relationship	NOUN
gujaf-204	205	15	between	between	ADP
gujaf-204	205	16	eps	eps	PROPN
gujaf-204	205	17	and	and	CCONJ
gujaf-204	205	18	dps	dps	NOUN
gujaf-204	205	19	with	with	ADP
gujaf-204	205	20	bvps	bvps	PROPN
gujaf-204	205	21	.	.	PROPN
gujaf-204	205	22	table	table	NOUN
gujaf-204	205	23	3	3	NUM
gujaf-204	205	24	:	:	PUNCT
gujaf-204	205	25	correlation	correlation	NOUN
gujaf-204	205	26	matrix	matrix	NOUN
gujaf-204	205	27	post	post	NOUN
gujaf-204	205	28	estimation	estimation	NOUN
gujaf-204	205	29	tests	test	VERB
gujaf-204	205	30	the	the	DET
gujaf-204	205	31	tests	test	NOUN
gujaf-204	205	32	conducted	conduct	VERB
gujaf-204	205	33	includes	include	VERB
gujaf-204	205	34	;	;	PUNCT
gujaf-204	205	35	multicollinearity	multicollinearity	NOUN
gujaf-204	205	36	,	,	PUNCT
gujaf-204	205	37	heteroscedasticity	heteroscedasticity	NOUN
gujaf-204	205	38	and	and	CCONJ
gujaf-204	205	39	normality	normality	NOUN
gujaf-204	205	40	test	test	NOUN
gujaf-204	205	41	of	of	ADP
gujaf-204	205	42	error	error	NOUN
gujaf-204	205	43	term	term	NOUN
gujaf-204	205	44	.	.	PUNCT
gujaf-204	206	1	the	the	DET
gujaf-204	206	2	multicollinearity	multicollinearity	NOUN
gujaf-204	206	3	test	test	NOUN
gujaf-204	206	4	is	be	AUX
gujaf-204	206	5	used	use	VERB
gujaf-204	206	6	to	to	PART
gujaf-204	206	7	determine	determine	VERB
gujaf-204	206	8	whether	whether	SCONJ
gujaf-204	206	9	or	or	CCONJ
gujaf-204	206	10	not	not	PART
gujaf-204	206	11	there	there	PRON
gujaf-204	206	12	is	be	VERB
gujaf-204	206	13	a	a	DET
gujaf-204	206	14	relationship	relationship	NOUN
gujaf-204	206	15	between	between	ADP
gujaf-204	206	16	the	the	DET
gujaf-204	206	17	study	study	NOUN
gujaf-204	206	18	's	's	PART
gujaf-204	206	19	independent	independent	ADJ
gujaf-204	206	20	variables	variable	NOUN
gujaf-204	206	21	.	.	PUNCT
gujaf-204	207	1	to	to	PART
gujaf-204	207	2	test	test	VERB
gujaf-204	207	3	for	for	ADP
gujaf-204	207	4	multicollinearity	multicollinearity	NOUN
gujaf-204	207	5	in	in	ADP
gujaf-204	207	6	the	the	DET
gujaf-204	207	7	two	two	NUM
gujaf-204	207	8	regressions	regression	NOUN
gujaf-204	207	9	,	,	PUNCT
gujaf-204	207	10	the	the	DET
gujaf-204	207	11	variance	variance	NOUN
gujaf-204	207	12	inflator	inflator	NOUN
gujaf-204	207	13	factor	factor	NOUN
gujaf-204	207	14	(	(	PUNCT
gujaf-204	207	15	vif	vif	NOUN
gujaf-204	207	16	)	)	PUNCT
gujaf-204	207	17	and	and	CCONJ
gujaf-204	207	18	tolerance	tolerance	NOUN
gujaf-204	207	19	values	value	NOUN
gujaf-204	207	20	are	be	AUX
gujaf-204	207	21	calculated	calculate	VERB
gujaf-204	207	22	.	.	PUNCT
gujaf-204	208	1	the	the	DET
gujaf-204	208	2	vif	vif	NOUN
gujaf-204	208	3	and	and	CCONJ
gujaf-204	208	4	tolerance	tolerance	NOUN
gujaf-204	208	5	values	value	NOUN
gujaf-204	208	6	were	be	AUX
gujaf-204	208	7	consistently	consistently	ADV
gujaf-204	208	8	found	find	VERB
gujaf-204	208	9	to	to	PART
gujaf-204	208	10	be	be	AUX
gujaf-204	208	11	less	less	ADJ
gujaf-204	208	12	than	than	ADP
gujaf-204	208	13	ten	ten	NUM
gujaf-204	208	14	and	and	CCONJ
gujaf-204	208	15	one	one	NUM
gujaf-204	208	16	,	,	PUNCT
gujaf-204	208	17	respectively	respectively	ADV
gujaf-204	208	18	.	.	PUNCT
gujaf-204	209	1	(	(	PUNCT
gujaf-204	209	2	see	see	VERB
gujaf-204	209	3	table	table	NOUN
gujaf-204	209	4	5	5	NUM
gujaf-204	209	5	in	in	ADP
gujaf-204	209	6	the	the	DET
gujaf-204	209	7	appendix	appendix	NOUN
gujaf-204	209	8	)	)	PUNCT
gujaf-204	209	9	this	this	PRON
gujaf-204	209	10	is	be	AUX
gujaf-204	209	11	clear	clear	ADJ
gujaf-204	209	12	from	from	ADP
gujaf-204	209	13	the	the	DET
gujaf-204	209	14	mean	mean	ADJ
gujaf-204	209	15	vifs	vif	NOUN
gujaf-204	209	16	of	of	ADP
gujaf-204	209	17	1.75	1.75	NUM
gujaf-204	209	18	,	,	PUNCT
gujaf-204	209	19	1.26	1.26	NUM
gujaf-204	209	20	,	,	PUNCT
gujaf-204	209	21	and	and	CCONJ
gujaf-204	209	22	1.35	1.35	NUM
gujaf-204	209	23	for	for	ADP
gujaf-204	209	24	the	the	DET
gujaf-204	209	25	combined	combine	VERB
gujaf-204	209	26	,	,	PUNCT
gujaf-204	209	27	bank	bank	NOUN
gujaf-204	209	28	,	,	PUNCT
gujaf-204	209	29	and	and	CCONJ
gujaf-204	209	30	insurance	insurance	NOUN
gujaf-204	209	31	data	datum	NOUN
gujaf-204	209	32	sets	set	NOUN
gujaf-204	209	33	,	,	PUNCT
gujaf-204	209	34	which	which	PRON
gujaf-204	209	35	are	be	AUX
gujaf-204	209	36	all	all	ADV
gujaf-204	209	37	less	less	ADJ
gujaf-204	209	38	than	than	ADP
gujaf-204	209	39	ten	ten	NUM
gujaf-204	209	40	,	,	PUNCT
gujaf-204	209	41	suggesting	suggest	VERB
gujaf-204	209	42	the	the	DET
gujaf-204	209	43	absence	absence	NOUN
gujaf-204	209	44	of	of	ADP
gujaf-204	209	45	multicollinearity	multicollinearity	NOUN
gujaf-204	209	46	.	.	PUNCT
gujaf-204	210	1	the	the	DET
gujaf-204	210	2	chi	chi	ADJ
gujaf-204	210	3	-	-	PUNCT
gujaf-204	210	4	square	square	ADJ
gujaf-204	210	5	values	value	NOUN
gujaf-204	210	6	for	for	ADP
gujaf-204	210	7	the	the	DET
gujaf-204	210	8	pooled	pooled	ADJ
gujaf-204	210	9	,	,	PUNCT
gujaf-204	210	10	bank	bank	NOUN
gujaf-204	210	11	,	,	PUNCT
gujaf-204	210	12	and	and	CCONJ
gujaf-204	210	13	insurance	insurance	NOUN
gujaf-204	210	14	data	datum	NOUN
gujaf-204	210	15	sets	set	NOUN
gujaf-204	210	16	are	be	AUX
gujaf-204	210	17	200.17	200.17	NUM
gujaf-204	210	18	,	,	PUNCT
gujaf-204	210	19	4.95	4.95	NUM
gujaf-204	210	20	,	,	PUNCT
gujaf-204	210	21	and	and	CCONJ
gujaf-204	210	22	34.70	34.70	NUM
gujaf-204	210	23	,	,	PUNCT
gujaf-204	210	24	respectively	respectively	ADV
gujaf-204	210	25	,	,	PUNCT
gujaf-204	210	26	according	accord	VERB
gujaf-204	210	27	to	to	ADP
gujaf-204	210	28	the	the	DET
gujaf-204	210	29	heteroscedasticity	heteroscedasticity	NOUN
gujaf-204	210	30	test	test	NOUN
gujaf-204	210	31	results	result	NOUN
gujaf-204	210	32	.	.	PUNCT
gujaf-204	211	1	these	these	DET
gujaf-204	211	2	values	value	NOUN
gujaf-204	211	3	are	be	AUX
gujaf-204	211	4	significant	significant	ADJ
gujaf-204	211	5	at	at	ADP
gujaf-204	211	6	5	5	NUM
gujaf-204	211	7	%	%	NOUN
gujaf-204	211	8	,	,	PUNCT
gujaf-204	211	9	suggesting	suggest	VERB
gujaf-204	211	10	that	that	SCONJ
gujaf-204	211	11	heteroscedasticity	heteroscedasticity	NOUN
gujaf-204	211	12	occurs	occur	VERB
gujaf-204	211	13	in	in	ADP
gujaf-204	211	14	all	all	DET
gujaf-204	211	15	three	three	NUM
gujaf-204	211	16	regressions	regression	NOUN
gujaf-204	211	17	.	.	PUNCT
gujaf-204	212	1	as	as	ADP
gujaf-204	212	2	a	a	DET
gujaf-204	212	3	result	result	NOUN
gujaf-204	212	4	,	,	PUNCT
gujaf-204	212	5	the	the	DET
gujaf-204	212	6	interpretation	interpretation	NOUN
gujaf-204	212	7	of	of	ADP
gujaf-204	212	8	ordinary	ordinary	ADJ
gujaf-204	212	9	least	least	ADJ
gujaf-204	212	10	squares	square	NOUN
gujaf-204	212	11	(	(	PUNCT
gujaf-204	212	12	ols	ol	NOUN
gujaf-204	212	13	)	)	PUNCT
gujaf-204	212	14	is	be	AUX
gujaf-204	212	15	inapplicable	inapplicable	ADJ
gujaf-204	212	16	since	since	SCONJ
gujaf-204	212	17	it	it	PRON
gujaf-204	212	18	does	do	AUX
gujaf-204	212	19	not	not	PART
gujaf-204	212	20	satisfy	satisfy	VERB
gujaf-204	212	21	the	the	DET
gujaf-204	212	22	assumptions	assumption	NOUN
gujaf-204	212	23	of	of	ADP
gujaf-204	212	24	ols	ol	NOUN
gujaf-204	212	25	.	.	PUNCT
gujaf-204	213	1	to	to	PART
gujaf-204	213	2	fix	fix	VERB
gujaf-204	213	3	this	this	PRON
gujaf-204	213	4	,	,	PUNCT
gujaf-204	213	5	the	the	DET
gujaf-204	213	6	robust	robust	ADJ
gujaf-204	213	7	standard	standard	ADJ
gujaf-204	213	8	error	error	NOUN
gujaf-204	213	9	was	be	AUX
gujaf-204	213	10	calculated	calculate	VERB
gujaf-204	213	11	,	,	PUNCT
gujaf-204	213	12	and	and	CCONJ
gujaf-204	213	13	the	the	DET
gujaf-204	213	14	error	error	NOUN
gujaf-204	213	15	term	term	NOUN
gujaf-204	213	16	's	's	PART
gujaf-204	213	17	normality	normality	NOUN
gujaf-204	213	18	was	be	AUX
gujaf-204	213	19	checked	check	VERB
gujaf-204	213	20	.	.	PUNCT
gujaf-204	214	1	gusau	gusau	PROPN
gujaf-204	214	2	journal	journal	PROPN
gujaf-204	214	3	of	of	ADP
gujaf-204	214	4	accounting	accounting	NOUN
gujaf-204	214	5	and	and	CCONJ
gujaf-204	214	6	finance	finance	NOUN
gujaf-204	214	7	,	,	PUNCT
gujaf-204	214	8	vol	vol	NOUN
gujaf-204	214	9	.	.	PROPN
gujaf-204	214	10	3	3	NUM
gujaf-204	214	11	,	,	PUNCT
gujaf-204	214	12	issue	issue	NOUN
gujaf-204	214	13	3	3	NUM
gujaf-204	214	14	,	,	PUNCT
gujaf-204	214	15	october	october	PROPN
gujaf-204	214	16	,	,	PUNCT
gujaf-204	214	17	2022	2022	NUM
gujaf-204	214	18	96	96	NUM
gujaf-204	214	19	regression	regression	NOUN
gujaf-204	214	20	analysis	analysis	NOUN
gujaf-204	214	21	table	table	NOUN
gujaf-204	214	22	4	4	NUM
gujaf-204	214	23	displays	display	VERB
gujaf-204	214	24	the	the	DET
gujaf-204	214	25	regression	regression	NOUN
gujaf-204	214	26	results	result	VERB
gujaf-204	214	27	for	for	ADP
gujaf-204	214	28	the	the	DET
gujaf-204	214	29	dependent	dependent	ADJ
gujaf-204	214	30	variable	variable	NOUN
gujaf-204	214	31	(	(	PUNCT
gujaf-204	214	32	mpps	mpps	PROPN
gujaf-204	214	33	)	)	PUNCT
gujaf-204	214	34	and	and	CCONJ
gujaf-204	214	35	the	the	DET
gujaf-204	214	36	study	study	NOUN
gujaf-204	214	37	's	's	PART
gujaf-204	214	38	independent	independent	ADJ
gujaf-204	214	39	variables	variable	NOUN
gujaf-204	214	40	(	(	PUNCT
gujaf-204	214	41	eps	eps	PROPN
gujaf-204	214	42	,	,	PUNCT
gujaf-204	214	43	bvps	bvps	PROPN
gujaf-204	214	44	and	and	CCONJ
gujaf-204	214	45	ocf	ocf	PROPN
gujaf-204	214	46	)	)	PUNCT
gujaf-204	214	47	.	.	PUNCT
gujaf-204	215	1	the	the	DET
gujaf-204	215	2	discussion	discussion	NOUN
gujaf-204	215	3	is	be	AUX
gujaf-204	215	4	followed	follow	VERB
gujaf-204	215	5	by	by	ADP
gujaf-204	215	6	an	an	DET
gujaf-204	215	7	examination	examination	NOUN
gujaf-204	215	8	of	of	ADP
gujaf-204	215	9	the	the	DET
gujaf-204	215	10	relationship	relationship	NOUN
gujaf-204	215	11	and	and	CCONJ
gujaf-204	215	12	effect	effect	NOUN
gujaf-204	215	13	between	between	ADP
gujaf-204	215	14	the	the	DET
gujaf-204	215	15	study	study	NOUN
gujaf-204	215	16	's	's	PART
gujaf-204	215	17	independent	independent	ADJ
gujaf-204	215	18	and	and	CCONJ
gujaf-204	215	19	dependent	dependent	ADJ
gujaf-204	215	20	variables	variable	NOUN
gujaf-204	215	21	,	,	PUNCT
gujaf-204	215	22	as	as	ADV
gujaf-204	215	23	well	well	ADV
gujaf-204	215	24	as	as	ADP
gujaf-204	215	25	a	a	DET
gujaf-204	215	26	cumulative	cumulative	ADJ
gujaf-204	215	27	comparison	comparison	NOUN
gujaf-204	215	28	.	.	PUNCT
gujaf-204	216	1	research	research	NOUN
gujaf-204	216	2	model	model	NOUN
gujaf-204	216	3	mppsit	mppsit	PROPN
gujaf-204	216	4	=	=	PROPN
gujaf-204	216	5	β0	β0	PROPN
gujaf-204	217	1	+	+	CCONJ
gujaf-204	217	2	β1𝐵𝑉𝑃𝑆𝑖𝑡	β1𝐵𝑉𝑃𝑆𝑖𝑡	X
gujaf-204	218	1	+	+	CCONJ
gujaf-204	218	2	β2epsit	β2epsit	VERB
gujaf-204	218	3	+	+	CCONJ
gujaf-204	218	4	β3dpsit	β3dpsit	PROPN
gujaf-204	218	5	+	+	CCONJ
gujaf-204	218	6	β4𝑂cfit	β4𝑂cfit	PROPN
gujaf-204	218	7	+	+	CCONJ
gujaf-204	218	8	εit	εit	VERB
gujaf-204	218	9	(	(	PUNCT
gujaf-204	218	10	1	1	X
gujaf-204	218	11	)	)	PUNCT
gujaf-204	218	12	the	the	DET
gujaf-204	218	13	fixed	fix	VERB
gujaf-204	218	14	effect	effect	NOUN
gujaf-204	218	15	model	model	NOUN
gujaf-204	218	16	is	be	AUX
gujaf-204	218	17	therefore	therefore	ADV
gujaf-204	218	18	stated	state	VERB
gujaf-204	218	19	as	as	SCONJ
gujaf-204	218	20	follows	follow	VERB
gujaf-204	218	21	for	for	ADP
gujaf-204	218	22	pooled	pooled	ADJ
gujaf-204	218	23	data	datum	NOUN
gujaf-204	218	24	:	:	PUNCT
gujaf-204	218	25	mppsit=	mppsit=	PROPN
gujaf-204	218	26	4.4031	4.4031	NUM
gujaf-204	218	27	-	-	PUNCT
gujaf-204	218	28	0.4967bvpsit-0.1811epsit	0.4967bvpsit-0.1811epsit	NOUN
gujaf-204	218	29	+	+	NUM
gujaf-204	218	30	10.21dpsit+	10.21dpsit+	NUM
gujaf-204	218	31	0.0326ocfit+εit	0.0326ocfit+εit	NUM
gujaf-204	218	32	table	table	NOUN
gujaf-204	218	33	4	4	NUM
gujaf-204	218	34	summary	summary	NOUN
gujaf-204	218	35	of	of	ADP
gujaf-204	218	36	fixed	fix	VERB
gujaf-204	218	37	effect	effect	NOUN
gujaf-204	218	38	regression	regression	NOUN
gujaf-204	218	39	result	result	NOUN
gujaf-204	218	40	according	accord	VERB
gujaf-204	218	41	to	to	ADP
gujaf-204	218	42	the	the	DET
gujaf-204	218	43	results	result	NOUN
gujaf-204	218	44	in	in	ADP
gujaf-204	218	45	table	table	NOUN
gujaf-204	218	46	4	4	NUM
gujaf-204	218	47	,	,	PUNCT
gujaf-204	218	48	r2	r2	PROPN
gujaf-204	218	49	(	(	PUNCT
gujaf-204	218	50	within	within	ADP
gujaf-204	218	51	)	)	PUNCT
gujaf-204	218	52	for	for	ADP
gujaf-204	218	53	the	the	DET
gujaf-204	218	54	pooled	pool	VERB
gujaf-204	218	55	data	data	NOUN
gujaf-204	218	56	is	be	AUX
gujaf-204	218	57	0.38	0.38	NUM
gujaf-204	218	58	,	,	PUNCT
gujaf-204	218	59	indicating	indicate	VERB
gujaf-204	218	60	that	that	SCONJ
gujaf-204	218	61	the	the	DET
gujaf-204	218	62	proportion	proportion	NOUN
gujaf-204	218	63	of	of	ADP
gujaf-204	218	64	the	the	DET
gujaf-204	218	65	overall	overall	ADJ
gujaf-204	218	66	variance	variance	NOUN
gujaf-204	218	67	in	in	ADP
gujaf-204	218	68	the	the	DET
gujaf-204	218	69	dependent	dependent	ADJ
gujaf-204	218	70	variable	variable	NOUN
gujaf-204	218	71	are	be	AUX
gujaf-204	218	72	jointly	jointly	ADV
gujaf-204	218	73	described	describe	VERB
gujaf-204	218	74	by	by	ADP
gujaf-204	218	75	the	the	DET
gujaf-204	218	76	independent	independent	ADJ
gujaf-204	218	77	variables	variable	NOUN
gujaf-204	218	78	is	be	AUX
gujaf-204	218	79	0.38	0.38	NUM
gujaf-204	218	80	.	.	PUNCT
gujaf-204	219	1	as	as	ADP
gujaf-204	219	2	a	a	DET
gujaf-204	219	3	result	result	NOUN
gujaf-204	219	4	,	,	PUNCT
gujaf-204	219	5	the	the	DET
gujaf-204	219	6	information	information	NOUN
gujaf-204	219	7	quality	quality	NOUN
gujaf-204	219	8	of	of	ADP
gujaf-204	219	9	accounting	accounting	NOUN
gujaf-204	219	10	numbers	number	NOUN
gujaf-204	219	11	accounts	account	VERB
gujaf-204	219	12	for	for	ADP
gujaf-204	219	13	38	38	NUM
gujaf-204	219	14	%	%	NOUN
gujaf-204	219	15	of	of	ADP
gujaf-204	219	16	the	the	DET
gujaf-204	219	17	overall	overall	ADJ
gujaf-204	219	18	differences	difference	NOUN
gujaf-204	219	19	in	in	ADP
gujaf-204	219	20	mpps	mpps	PROPN
gujaf-204	219	21	of	of	ADP
gujaf-204	219	22	listed	list	VERB
gujaf-204	219	23	group	group	NOUN
gujaf-204	219	24	financial	financial	ADJ
gujaf-204	219	25	service	service	NOUN
gujaf-204	219	26	companies	company	NOUN
gujaf-204	219	27	in	in	ADP
gujaf-204	219	28	nigeria	nigeria	PROPN
gujaf-204	219	29	.	.	PUNCT
gujaf-204	220	1	furthermore	furthermore	ADV
gujaf-204	220	2	,	,	PUNCT
gujaf-204	220	3	the	the	DET
gujaf-204	220	4	f	f	NOUN
gujaf-204	220	5	-	-	PUNCT
gujaf-204	220	6	stat	stat	NOUN
gujaf-204	220	7	of	of	ADP
gujaf-204	220	8	14.91	14.91	NUM
gujaf-204	220	9	,	,	PUNCT
gujaf-204	220	10	which	which	PRON
gujaf-204	220	11	is	be	AUX
gujaf-204	220	12	significant	significant	ADJ
gujaf-204	220	13	at	at	ADP
gujaf-204	220	14	1	1	NUM
gujaf-204	220	15	%	%	NOUN
gujaf-204	220	16	,	,	PUNCT
gujaf-204	220	17	shows	show	VERB
gujaf-204	220	18	that	that	SCONJ
gujaf-204	220	19	the	the	DET
gujaf-204	220	20	study	study	NOUN
gujaf-204	220	21	's	's	PART
gujaf-204	220	22	model	model	NOUN
gujaf-204	220	23	is	be	AUX
gujaf-204	220	24	well	well	ADV
gujaf-204	220	25	suited	suited	ADJ
gujaf-204	220	26	and	and	CCONJ
gujaf-204	220	27	the	the	DET
gujaf-204	220	28	independent	independent	ADJ
gujaf-204	220	29	variables	variable	NOUN
gujaf-204	220	30	are	be	AUX
gujaf-204	220	31	appropriately	appropriately	ADV
gujaf-204	220	32	chosen	choose	VERB
gujaf-204	220	33	,	,	PUNCT
gujaf-204	220	34	grouped	group	VERB
gujaf-204	220	35	,	,	PUNCT
gujaf-204	220	36	and	and	CCONJ
gujaf-204	220	37	used	use	VERB
gujaf-204	220	38	.	.	PUNCT
gujaf-204	221	1	for	for	ADP
gujaf-204	221	2	the	the	DET
gujaf-204	221	3	bank	bank	NOUN
gujaf-204	221	4	data	datum	NOUN
gujaf-204	221	5	set	set	VERB
gujaf-204	221	6	,	,	PUNCT
gujaf-204	221	7	the	the	DET
gujaf-204	221	8	fixed	fix	VERB
gujaf-204	221	9	effect	effect	NOUN
gujaf-204	221	10	model	model	NOUN
gujaf-204	221	11	is	be	AUX
gujaf-204	221	12	as	as	SCONJ
gujaf-204	221	13	follows	follow	VERB
gujaf-204	221	14	:	:	PUNCT
gujaf-204	221	15	mppsit=	mppsit=	NUM
gujaf-204	221	16	5.1242	5.1242	NUM
gujaf-204	221	17	-	-	PUNCT
gujaf-204	221	18	0.7379bvpsit-0.0663epsit	0.7379bvpsit-0.0663epsit	NOUN
gujaf-204	221	19	+	+	CCONJ
gujaf-204	221	20	10.4956dpsit+	10.4956dpsit+	NUM
gujaf-204	221	21	0.0148ocfit+εit	0.0148ocfit+εit	NUM
gujaf-204	221	22	gusau	gusau	ADJ
gujaf-204	221	23	journal	journal	NOUN
gujaf-204	221	24	of	of	ADP
gujaf-204	221	25	accounting	accounting	NOUN
gujaf-204	221	26	and	and	CCONJ
gujaf-204	221	27	finance	finance	NOUN
gujaf-204	221	28	,	,	PUNCT
gujaf-204	221	29	vol	vol	NOUN
gujaf-204	221	30	.	.	PROPN
gujaf-204	221	31	3	3	NUM
gujaf-204	221	32	,	,	PUNCT
gujaf-204	221	33	issue	issue	NOUN
gujaf-204	221	34	3	3	NUM
gujaf-204	221	35	,	,	PUNCT
gujaf-204	221	36	october	october	PROPN
gujaf-204	221	37	,	,	PUNCT
gujaf-204	221	38	2022	2022	NUM
gujaf-204	221	39	97	97	NUM
gujaf-204	221	40	according	accord	VERB
gujaf-204	221	41	to	to	ADP
gujaf-204	221	42	the	the	DET
gujaf-204	221	43	results	result	NOUN
gujaf-204	221	44	in	in	ADP
gujaf-204	221	45	table	table	NOUN
gujaf-204	221	46	5	5	NUM
gujaf-204	221	47	,	,	PUNCT
gujaf-204	221	48	r2	r2	NOUN
gujaf-204	221	49	for	for	ADP
gujaf-204	221	50	banks	bank	NOUN
gujaf-204	221	51	is	be	AUX
gujaf-204	221	52	0.36	0.36	NUM
gujaf-204	221	53	,	,	PUNCT
gujaf-204	221	54	indicating	indicate	VERB
gujaf-204	221	55	that	that	SCONJ
gujaf-204	221	56	the	the	DET
gujaf-204	221	57	independent	independent	ADJ
gujaf-204	221	58	variables	variable	NOUN
gujaf-204	221	59	collectively	collectively	ADV
gujaf-204	221	60	decide	decide	VERB
gujaf-204	221	61	a	a	DET
gujaf-204	221	62	proportion	proportion	NOUN
gujaf-204	221	63	of	of	ADP
gujaf-204	221	64	the	the	DET
gujaf-204	221	65	overall	overall	ADJ
gujaf-204	221	66	variance	variance	NOUN
gujaf-204	221	67	in	in	ADP
gujaf-204	221	68	the	the	DET
gujaf-204	221	69	dependent	dependent	ADJ
gujaf-204	221	70	variable	variable	NOUN
gujaf-204	221	71	.	.	PUNCT
gujaf-204	222	1	as	as	ADP
gujaf-204	222	2	a	a	DET
gujaf-204	222	3	result	result	NOUN
gujaf-204	222	4	,	,	PUNCT
gujaf-204	222	5	the	the	DET
gujaf-204	222	6	relevance	relevance	NOUN
gujaf-204	222	7	of	of	ADP
gujaf-204	222	8	accounting	account	VERB
gujaf-204	222	9	information	information	NOUN
gujaf-204	222	10	accounts	account	VERB
gujaf-204	222	11	for	for	ADP
gujaf-204	222	12	36	36	NUM
gujaf-204	222	13	%	%	NOUN
gujaf-204	222	14	of	of	ADP
gujaf-204	222	15	the	the	DET
gujaf-204	222	16	overall	overall	ADJ
gujaf-204	222	17	differences	difference	NOUN
gujaf-204	222	18	in	in	ADP
gujaf-204	222	19	mpps	mpps	PROPN
gujaf-204	222	20	of	of	ADP
gujaf-204	222	21	listed	list	VERB
gujaf-204	222	22	community	community	NOUN
gujaf-204	222	23	deposit	deposit	NOUN
gujaf-204	222	24	money	money	NOUN
gujaf-204	222	25	banks	bank	NOUN
gujaf-204	222	26	in	in	ADP
gujaf-204	222	27	nigeria	nigeria	PROPN
gujaf-204	222	28	.	.	PUNCT
gujaf-204	223	1	also	also	ADV
gujaf-204	223	2	,	,	PUNCT
gujaf-204	223	3	the	the	DET
gujaf-204	223	4	f	f	NOUN
gujaf-204	223	5	-	-	PUNCT
gujaf-204	223	6	stat	stat	NOUN
gujaf-204	223	7	of	of	ADP
gujaf-204	223	8	56.49	56.49	NUM
gujaf-204	223	9	which	which	PRON
gujaf-204	223	10	is	be	AUX
gujaf-204	223	11	significant	significant	ADJ
gujaf-204	223	12	1	1	NUM
gujaf-204	223	13	percent	percent	NOUN
gujaf-204	223	14	signifying	signify	VERB
gujaf-204	223	15	that	that	SCONJ
gujaf-204	223	16	the	the	DET
gujaf-204	223	17	model	model	NOUN
gujaf-204	223	18	of	of	ADP
gujaf-204	223	19	the	the	DET
gujaf-204	223	20	study	study	NOUN
gujaf-204	223	21	is	be	AUX
gujaf-204	223	22	well	well	ADV
gujaf-204	223	23	fitted	fit	VERB
gujaf-204	223	24	and	and	CCONJ
gujaf-204	223	25	the	the	DET
gujaf-204	223	26	independent	independent	ADJ
gujaf-204	223	27	variables	variable	NOUN
gujaf-204	223	28	are	be	AUX
gujaf-204	223	29	correctly	correctly	ADV
gujaf-204	223	30	selected	select	VERB
gujaf-204	223	31	,	,	PUNCT
gujaf-204	223	32	combined	combine	VERB
gujaf-204	223	33	and	and	CCONJ
gujaf-204	223	34	used	use	VERB
gujaf-204	223	35	.	.	PUNCT
gujaf-204	224	1	the	the	DET
gujaf-204	224	2	p	p	NOUN
gujaf-204	224	3	-	-	PUNCT
gujaf-204	224	4	value	value	NOUN
gujaf-204	224	5	for	for	ADP
gujaf-204	224	6	the	the	DET
gujaf-204	224	7	above	above	ADJ
gujaf-204	224	8	model	model	NOUN
gujaf-204	224	9	of	of	ADP
gujaf-204	224	10	0.0000	0.0000	NUM
gujaf-204	224	11	which	which	PRON
gujaf-204	224	12	is	be	AUX
gujaf-204	224	13	significant	significant	ADJ
gujaf-204	224	14	at	at	SCONJ
gujaf-204	224	15	1	1	NUM
gujaf-204	224	16	%	%	NOUN
gujaf-204	224	17	provides	provide	VERB
gujaf-204	224	18	evidence	evidence	NOUN
gujaf-204	224	19	for	for	ADP
gujaf-204	224	20	rejecting	reject	VERB
gujaf-204	224	21	the	the	DET
gujaf-204	224	22	null	null	ADJ
gujaf-204	224	23	hypothesis	hypothesis	NOUN
gujaf-204	224	24	one	one	NUM
gujaf-204	224	25	which	which	PRON
gujaf-204	224	26	states	state	VERB
gujaf-204	224	27	that	that	SCONJ
gujaf-204	224	28	the	the	DET
gujaf-204	224	29	value	value	NOUN
gujaf-204	224	30	relevance	relevance	NOUN
gujaf-204	224	31	of	of	ADP
gujaf-204	224	32	accounting	accounting	NOUN
gujaf-204	224	33	information	information	NOUN
gujaf-204	224	34	for	for	ADP
gujaf-204	224	35	listed	list	VERB
gujaf-204	224	36	group	group	NOUN
gujaf-204	224	37	financial	financial	ADJ
gujaf-204	224	38	service	service	NOUN
gujaf-204	224	39	firms	firm	NOUN
gujaf-204	224	40	in	in	ADP
gujaf-204	224	41	nigeria	nigeria	PROPN
gujaf-204	224	42	is	be	AUX
gujaf-204	224	43	not	not	PART
gujaf-204	224	44	significant	significant	ADJ
gujaf-204	224	45	.	.	PUNCT
gujaf-204	225	1	for	for	ADP
gujaf-204	225	2	the	the	DET
gujaf-204	225	3	insurance	insurance	NOUN
gujaf-204	225	4	firm	firm	PROPN
gujaf-204	225	5	data	datum	NOUN
gujaf-204	225	6	set	set	VERB
gujaf-204	225	7	,	,	PUNCT
gujaf-204	225	8	the	the	DET
gujaf-204	225	9	fixed	fix	VERB
gujaf-204	225	10	effect	effect	NOUN
gujaf-204	225	11	model	model	NOUN
gujaf-204	225	12	is	be	AUX
gujaf-204	225	13	as	as	SCONJ
gujaf-204	225	14	follows	follow	VERB
gujaf-204	225	15	:	:	PUNCT
gujaf-204	225	16	mppsit=	mppsit=	NUM
gujaf-204	225	17	5.1242	5.1242	NUM
gujaf-204	225	18	-	-	PUNCT
gujaf-204	225	19	0.7379bvpsit-0.0663epsit	0.7379bvpsit-0.0663epsit	NOUN
gujaf-204	225	20	+	+	CCONJ
gujaf-204	225	21	10.4956dpsit+	10.4956dpsit+	NUM
gujaf-204	225	22	0.0148ocfit+εit	0.0148ocfit+εit	NUM
gujaf-204	225	23	table	table	NOUN
gujaf-204	225	24	5	5	NUM
gujaf-204	225	25	summary	summary	NOUN
gujaf-204	225	26	of	of	ADP
gujaf-204	225	27	fixed	fix	VERB
gujaf-204	225	28	effect	effect	NOUN
gujaf-204	225	29	regression	regression	NOUN
gujaf-204	225	30	result	result	NOUN
gujaf-204	225	31	from	from	ADP
gujaf-204	225	32	the	the	DET
gujaf-204	225	33	result	result	NOUN
gujaf-204	225	34	in	in	ADP
gujaf-204	225	35	table	table	NOUN
gujaf-204	225	36	5	5	NUM
gujaf-204	225	37	,	,	PUNCT
gujaf-204	225	38	r2	r2	PROPN
gujaf-204	225	39	is	be	AUX
gujaf-204	225	40	0.13	0.13	NUM
gujaf-204	225	41	for	for	ADP
gujaf-204	225	42	the	the	DET
gujaf-204	225	43	insurance	insurance	NOUN
gujaf-204	225	44	companies	company	NOUN
gujaf-204	225	45	which	which	PRON
gujaf-204	225	46	shows	show	VERB
gujaf-204	225	47	the	the	DET
gujaf-204	225	48	portion	portion	NOUN
gujaf-204	225	49	of	of	ADP
gujaf-204	225	50	the	the	DET
gujaf-204	225	51	total	total	ADJ
gujaf-204	225	52	variation	variation	NOUN
gujaf-204	225	53	in	in	ADP
gujaf-204	225	54	the	the	DET
gujaf-204	225	55	dependent	dependent	ADJ
gujaf-204	225	56	variable	variable	NOUN
gujaf-204	225	57	determined	determine	VERB
gujaf-204	225	58	by	by	ADP
gujaf-204	225	59	the	the	DET
gujaf-204	225	60	independent	independent	ADJ
gujaf-204	225	61	variables	variable	NOUN
gujaf-204	225	62	jointly	jointly	ADV
gujaf-204	225	63	.	.	PUNCT
gujaf-204	226	1	hence	hence	ADV
gujaf-204	226	2	,	,	PUNCT
gujaf-204	226	3	signifying	signify	VERB
gujaf-204	226	4	13	13	NUM
gujaf-204	226	5	percent	percent	NOUN
gujaf-204	226	6	of	of	ADP
gujaf-204	226	7	the	the	DET
gujaf-204	226	8	total	total	ADJ
gujaf-204	226	9	variations	variation	NOUN
gujaf-204	226	10	in	in	ADP
gujaf-204	226	11	mpps	mpps	PROPN
gujaf-204	226	12	of	of	ADP
gujaf-204	226	13	listed	list	VERB
gujaf-204	226	14	group	group	NOUN
gujaf-204	226	15	insurance	insurance	NOUN
gujaf-204	226	16	companies	company	NOUN
gujaf-204	226	17	in	in	ADP
gujaf-204	226	18	nigeria	nigeria	PROPN
gujaf-204	226	19	is	be	AUX
gujaf-204	226	20	as	as	ADP
gujaf-204	226	21	a	a	DET
gujaf-204	226	22	result	result	NOUN
gujaf-204	226	23	of	of	ADP
gujaf-204	226	24	the	the	DET
gujaf-204	226	25	value	value	NOUN
gujaf-204	226	26	relevance	relevance	NOUN
gujaf-204	226	27	of	of	ADP
gujaf-204	226	28	accounting	accounting	NOUN
gujaf-204	226	29	information	information	NOUN
gujaf-204	226	30	.	.	PUNCT
gujaf-204	227	1	also	also	ADV
gujaf-204	227	2	,	,	PUNCT
gujaf-204	227	3	the	the	DET
gujaf-204	227	4	f	f	NOUN
gujaf-204	227	5	-	-	PUNCT
gujaf-204	227	6	stat	stat	NOUN
gujaf-204	227	7	of	of	ADP
gujaf-204	227	8	2.17	2.17	NUM
gujaf-204	227	9	which	which	PRON
gujaf-204	227	10	is	be	AUX
gujaf-204	227	11	significant	significant	ADJ
gujaf-204	227	12	gusau	gusau	ADJ
gujaf-204	227	13	journal	journal	NOUN
gujaf-204	227	14	of	of	ADP
gujaf-204	227	15	accounting	accounting	NOUN
gujaf-204	227	16	and	and	CCONJ
gujaf-204	227	17	finance	finance	NOUN
gujaf-204	227	18	,	,	PUNCT
gujaf-204	227	19	vol	vol	NOUN
gujaf-204	227	20	.	.	PROPN
gujaf-204	227	21	3	3	NUM
gujaf-204	227	22	,	,	PUNCT
gujaf-204	227	23	issue	issue	NOUN
gujaf-204	227	24	3	3	NUM
gujaf-204	227	25	,	,	PUNCT
gujaf-204	227	26	october	october	PROPN
gujaf-204	227	27	,	,	PUNCT
gujaf-204	227	28	2022	2022	NUM
gujaf-204	227	29	98	98	NUM
gujaf-204	227	30	10	10	NUM
gujaf-204	227	31	percent	percent	NOUN
gujaf-204	227	32	signifying	signify	VERB
gujaf-204	227	33	that	that	SCONJ
gujaf-204	227	34	the	the	DET
gujaf-204	227	35	model	model	NOUN
gujaf-204	227	36	of	of	ADP
gujaf-204	227	37	the	the	DET
gujaf-204	227	38	study	study	NOUN
gujaf-204	227	39	is	be	AUX
gujaf-204	227	40	well	well	ADV
gujaf-204	227	41	fitted	fit	VERB
gujaf-204	227	42	and	and	CCONJ
gujaf-204	227	43	the	the	DET
gujaf-204	227	44	independent	independent	ADJ
gujaf-204	227	45	variables	variable	NOUN
gujaf-204	227	46	are	be	AUX
gujaf-204	227	47	correctly	correctly	ADV
gujaf-204	227	48	selected	select	VERB
gujaf-204	227	49	,	,	PUNCT
gujaf-204	227	50	combined	combine	VERB
gujaf-204	227	51	and	and	CCONJ
gujaf-204	227	52	used	use	VERB
gujaf-204	227	53	.	.	PUNCT
gujaf-204	228	1	however	however	ADV
gujaf-204	228	2	,	,	PUNCT
gujaf-204	228	3	the	the	DET
gujaf-204	228	4	r2	r2	NOUN
gujaf-204	228	5	of	of	ADP
gujaf-204	228	6	0.39	0.39	NUM
gujaf-204	228	7	and	and	CCONJ
gujaf-204	228	8	0.13	0.13	NUM
gujaf-204	228	9	for	for	ADP
gujaf-204	228	10	deposit	deposit	NOUN
gujaf-204	228	11	money	money	NOUN
gujaf-204	228	12	banks	bank	NOUN
gujaf-204	228	13	and	and	CCONJ
gujaf-204	228	14	insurance	insurance	NOUN
gujaf-204	228	15	companies	company	NOUN
gujaf-204	228	16	respectively	respectively	ADV
gujaf-204	228	17	show	show	VERB
gujaf-204	228	18	that	that	SCONJ
gujaf-204	228	19	accounting	accounting	NOUN
gujaf-204	228	20	information	information	NOUN
gujaf-204	228	21	for	for	ADP
gujaf-204	228	22	dmbs	dmb	NOUN
gujaf-204	228	23	have	have	VERB
gujaf-204	228	24	more	more	ADJ
gujaf-204	228	25	information	information	NOUN
gujaf-204	228	26	content	content	NOUN
gujaf-204	228	27	than	than	ADP
gujaf-204	228	28	that	that	PRON
gujaf-204	228	29	of	of	ADP
gujaf-204	228	30	insurance	insurance	NOUN
gujaf-204	228	31	companies	company	NOUN
gujaf-204	228	32	in	in	ADP
gujaf-204	228	33	nigeria	nigeria	PROPN
gujaf-204	228	34	.	.	PUNCT
gujaf-204	229	1	since	since	SCONJ
gujaf-204	229	2	the	the	DET
gujaf-204	229	3	banks	bank	NOUN
gujaf-204	229	4	information	information	NOUN
gujaf-204	229	5	explain	explain	VERB
gujaf-204	229	6	about	about	ADV
gujaf-204	229	7	26	26	NUM
gujaf-204	229	8	percent	percent	NOUN
gujaf-204	229	9	more	more	ADJ
gujaf-204	229	10	,	,	PUNCT
gujaf-204	229	11	the	the	DET
gujaf-204	229	12	variation	variation	NOUN
gujaf-204	229	13	in	in	ADP
gujaf-204	229	14	mpps	mpps	PROPN
gujaf-204	229	15	.	.	PUNCT
gujaf-204	230	1	this	this	PRON
gujaf-204	230	2	in	in	ADP
gujaf-204	230	3	addition	addition	NOUN
gujaf-204	230	4	to	to	ADP
gujaf-204	230	5	the	the	DET
gujaf-204	230	6	p	p	NOUN
gujaf-204	230	7	-	-	PUNCT
gujaf-204	230	8	values	value	NOUN
gujaf-204	230	9	of	of	ADP
gujaf-204	230	10	0.0000	0.0000	NUM
gujaf-204	230	11	and	and	CCONJ
gujaf-204	230	12	0.0832	0.0832	NUM
gujaf-204	230	13	for	for	ADP
gujaf-204	230	14	banks	bank	NOUN
gujaf-204	230	15	and	and	CCONJ
gujaf-204	230	16	insurance	insurance	NOUN
gujaf-204	230	17	companies	company	NOUN
gujaf-204	230	18	respectively	respectively	ADV
gujaf-204	230	19	provides	provide	VERB
gujaf-204	230	20	evidence	evidence	NOUN
gujaf-204	230	21	for	for	ADP
gujaf-204	230	22	rejecting	reject	VERB
gujaf-204	230	23	the	the	DET
gujaf-204	230	24	null	null	ADJ
gujaf-204	230	25	hypotheses	hypothesis	NOUN
gujaf-204	230	26	which	which	PRON
gujaf-204	230	27	states	state	VERB
gujaf-204	230	28	that	that	SCONJ
gujaf-204	230	29	there	there	PRON
gujaf-204	230	30	is	be	VERB
gujaf-204	230	31	no	no	DET
gujaf-204	230	32	significant	significant	ADJ
gujaf-204	230	33	difference	difference	NOUN
gujaf-204	230	34	between	between	ADP
gujaf-204	230	35	the	the	DET
gujaf-204	230	36	value	value	NOUN
gujaf-204	230	37	relevance	relevance	NOUN
gujaf-204	230	38	of	of	ADP
gujaf-204	230	39	listed	list	VERB
gujaf-204	230	40	banks	bank	NOUN
gujaf-204	230	41	and	and	CCONJ
gujaf-204	230	42	other	other	ADJ
gujaf-204	230	43	financial	financial	ADJ
gujaf-204	230	44	service	service	NOUN
gujaf-204	230	45	firms	firm	NOUN
gujaf-204	230	46	in	in	ADP
gujaf-204	230	47	nigeria	nigeria	PROPN
gujaf-204	230	48	.	.	PUNCT
gujaf-204	231	1	5	5	X
gujaf-204	231	2	.	.	X
gujaf-204	231	3	conclusion	conclusion	NOUN
gujaf-204	231	4	and	and	CCONJ
gujaf-204	231	5	recommendations	recommendation	NOUN
gujaf-204	231	6	the	the	DET
gujaf-204	231	7	study	study	NOUN
gujaf-204	231	8	compared	compare	VERB
gujaf-204	231	9	the	the	DET
gujaf-204	231	10	value	value	NOUN
gujaf-204	231	11	relevance	relevance	NOUN
gujaf-204	231	12	of	of	ADP
gujaf-204	231	13	book	book	NOUN
gujaf-204	231	14	value	value	NOUN
gujaf-204	231	15	per	per	ADP
gujaf-204	231	16	share	share	NOUN
gujaf-204	231	17	,	,	PUNCT
gujaf-204	231	18	earnings	earning	NOUN
gujaf-204	231	19	per	per	ADP
gujaf-204	231	20	share	share	NOUN
gujaf-204	231	21	,	,	PUNCT
gujaf-204	231	22	dividend	dividend	VERB
gujaf-204	231	23	per	per	ADP
gujaf-204	231	24	share	share	NOUN
gujaf-204	231	25	and	and	CCONJ
gujaf-204	231	26	operating	operate	VERB
gujaf-204	231	27	cash	cash	NOUN
gujaf-204	231	28	flow	flow	NOUN
gujaf-204	231	29	per	per	ADP
gujaf-204	231	30	share	share	NOUN
gujaf-204	231	31	for	for	ADP
gujaf-204	231	32	listed	list	VERB
gujaf-204	231	33	group	group	NOUN
gujaf-204	231	34	financial	financial	ADJ
gujaf-204	231	35	service	service	NOUN
gujaf-204	231	36	firms	firm	NOUN
gujaf-204	231	37	in	in	ADP
gujaf-204	231	38	nigeria	nigeria	PROPN
gujaf-204	231	39	.	.	PUNCT
gujaf-204	232	1	the	the	DET
gujaf-204	232	2	analysis	analysis	NOUN
gujaf-204	232	3	is	be	AUX
gujaf-204	232	4	carried	carry	VERB
gujaf-204	232	5	out	out	ADP
gujaf-204	232	6	by	by	ADP
gujaf-204	232	7	implementing	implement	VERB
gujaf-204	232	8	three	three	NUM
gujaf-204	232	9	regression	regression	NOUN
gujaf-204	232	10	models	model	NOUN
gujaf-204	232	11	based	base	VERB
gujaf-204	232	12	on	on	ADP
gujaf-204	232	13	modified	modify	VERB
gujaf-204	232	14	ohlson	ohlson	NOUN
gujaf-204	232	15	's	's	PART
gujaf-204	232	16	model	model	NOUN
gujaf-204	232	17	.	.	PUNCT
gujaf-204	233	1	the	the	DET
gujaf-204	233	2	study	study	NOUN
gujaf-204	233	3	revealed	reveal	VERB
gujaf-204	233	4	that	that	SCONJ
gujaf-204	233	5	accounting	accounting	NOUN
gujaf-204	233	6	information	information	NOUN
gujaf-204	233	7	for	for	ADP
gujaf-204	233	8	listed	list	VERB
gujaf-204	233	9	group	group	NOUN
gujaf-204	233	10	financial	financial	ADJ
gujaf-204	233	11	service	service	NOUN
gujaf-204	233	12	firms	firm	NOUN
gujaf-204	233	13	in	in	ADP
gujaf-204	233	14	nigeria	nigeria	PROPN
gujaf-204	233	15	are	be	AUX
gujaf-204	233	16	relevant	relevant	ADJ
gujaf-204	233	17	.	.	PUNCT
gujaf-204	234	1	also	also	ADV
gujaf-204	234	2	,	,	PUNCT
gujaf-204	234	3	the	the	DET
gujaf-204	234	4	paper	paper	NOUN
gujaf-204	234	5	reveals	reveal	VERB
gujaf-204	234	6	the	the	DET
gujaf-204	234	7	superiority	superiority	NOUN
gujaf-204	234	8	of	of	ADP
gujaf-204	234	9	the	the	DET
gujaf-204	234	10	relevance	relevance	NOUN
gujaf-204	234	11	of	of	ADP
gujaf-204	234	12	accounting	accounting	NOUN
gujaf-204	234	13	information	information	NOUN
gujaf-204	234	14	of	of	ADP
gujaf-204	234	15	group	group	NOUN
gujaf-204	234	16	listed	list	VERB
gujaf-204	234	17	banks	bank	NOUN
gujaf-204	234	18	over	over	ADP
gujaf-204	234	19	insurance	insurance	NOUN
gujaf-204	234	20	companies	company	NOUN
gujaf-204	234	21	in	in	ADP
gujaf-204	234	22	nigeria	nigeria	PROPN
gujaf-204	234	23	while	while	SCONJ
gujaf-204	234	24	concluding	conclude	VERB
gujaf-204	234	25	that	that	SCONJ
gujaf-204	234	26	the	the	DET
gujaf-204	234	27	information	information	NOUN
gujaf-204	234	28	quality	quality	NOUN
gujaf-204	234	29	of	of	ADP
gujaf-204	234	30	listed	list	VERB
gujaf-204	234	31	group	group	NOUN
gujaf-204	234	32	banks	bank	NOUN
gujaf-204	234	33	is	be	AUX
gujaf-204	234	34	considerably	considerably	ADV
gujaf-204	234	35	more	more	ADJ
gujaf-204	234	36	than	than	ADP
gujaf-204	234	37	that	that	PRON
gujaf-204	234	38	of	of	ADP
gujaf-204	234	39	the	the	DET
gujaf-204	234	40	insurance	insurance	NOUN
gujaf-204	234	41	companies	company	NOUN
gujaf-204	234	42	in	in	ADP
gujaf-204	234	43	nigeria	nigeria	PROPN
gujaf-204	234	44	.	.	PUNCT
gujaf-204	235	1	consequently	consequently	ADV
gujaf-204	235	2	,	,	PUNCT
gujaf-204	235	3	the	the	DET
gujaf-204	235	4	paper	paper	NOUN
gujaf-204	235	5	suggests	suggest	VERB
gujaf-204	235	6	that	that	SCONJ
gujaf-204	235	7	of	of	ADP
gujaf-204	235	8	listed	list	VERB
gujaf-204	235	9	financial	financial	ADJ
gujaf-204	235	10	service	service	NOUN
gujaf-204	235	11	firms	firm	NOUN
gujaf-204	235	12	ought	ought	AUX
gujaf-204	235	13	to	to	PART
gujaf-204	235	14	reinforce	reinforce	VERB
gujaf-204	235	15	their	their	PRON
gujaf-204	235	16	activities	activity	NOUN
gujaf-204	235	17	to	to	PART
gujaf-204	235	18	boost	boost	VERB
gujaf-204	235	19	incomes	income	NOUN
gujaf-204	235	20	and	and	CCONJ
gujaf-204	235	21	productivity	productivity	NOUN
gujaf-204	235	22	to	to	PART
gujaf-204	235	23	improve	improve	VERB
gujaf-204	235	24	the	the	DET
gujaf-204	235	25	value	value	NOUN
gujaf-204	235	26	relevance	relevance	NOUN
gujaf-204	235	27	of	of	ADP
gujaf-204	235	28	earnings	earning	NOUN
gujaf-204	235	29	per	per	ADP
gujaf-204	235	30	share	share	NOUN
gujaf-204	235	31	.	.	PUNCT
gujaf-204	236	1	similarly	similarly	ADV
gujaf-204	236	2	,	,	PUNCT
gujaf-204	236	3	more	more	ADJ
gujaf-204	236	4	effort	effort	NOUN
gujaf-204	236	5	should	should	AUX
gujaf-204	236	6	be	be	AUX
gujaf-204	236	7	made	make	VERB
gujaf-204	236	8	to	to	PART
gujaf-204	236	9	record	record	VERB
gujaf-204	236	10	book	book	NOUN
gujaf-204	236	11	values	value	NOUN
gujaf-204	236	12	that	that	PRON
gujaf-204	236	13	are	be	AUX
gujaf-204	236	14	similar	similar	ADJ
gujaf-204	236	15	to	to	ADP
gujaf-204	236	16	market	market	NOUN
gujaf-204	236	17	values	value	NOUN
gujaf-204	236	18	,	,	PUNCT
gujaf-204	236	19	since	since	SCONJ
gujaf-204	236	20	book	book	NOUN
gujaf-204	236	21	values	value	NOUN
gujaf-204	236	22	are	be	AUX
gujaf-204	236	23	expected	expect	VERB
gujaf-204	236	24	to	to	PART
gujaf-204	236	25	reflect	reflect	VERB
gujaf-204	236	26	a	a	DET
gujaf-204	236	27	fair	fair	ADJ
gujaf-204	236	28	approximation	approximation	NOUN
gujaf-204	236	29	of	of	ADP
gujaf-204	236	30	accounting	accounting	NOUN
gujaf-204	236	31	statistics	statistic	NOUN
gujaf-204	236	32	based	base	VERB
gujaf-204	236	33	on	on	ADP
gujaf-204	236	34	ifrs	ifrs	PROPN
gujaf-204	236	35	.	.	PUNCT
gujaf-204	237	1	furthermore	furthermore	ADV
gujaf-204	237	2	,	,	PUNCT
gujaf-204	237	3	dividend	dividend	NOUN
gujaf-204	237	4	strategy	strategy	NOUN
gujaf-204	237	5	should	should	AUX
gujaf-204	237	6	be	be	AUX
gujaf-204	237	7	designed	design	VERB
gujaf-204	237	8	in	in	ADP
gujaf-204	237	9	such	such	DET
gujaf-204	237	10	a	a	DET
gujaf-204	237	11	way	way	NOUN
gujaf-204	237	12	that	that	PRON
gujaf-204	237	13	it	it	PRON
gujaf-204	237	14	favourably	favourably	ADV
gujaf-204	237	15	impacts	impact	VERB
gujaf-204	237	16	the	the	DET
gujaf-204	237	17	equity	equity	NOUN
gujaf-204	237	18	of	of	ADP
gujaf-204	237	19	shareholders	shareholder	NOUN
gujaf-204	237	20	.	.	PUNCT
gujaf-204	238	1	moreover	moreover	ADV
gujaf-204	238	2	,	,	PUNCT
gujaf-204	238	3	the	the	DET
gujaf-204	238	4	management	management	NOUN
gujaf-204	238	5	of	of	ADP
gujaf-204	238	6	publicly	publicly	ADV
gujaf-204	238	7	traded	trade	VERB
gujaf-204	238	8	financial	financial	ADJ
gujaf-204	238	9	services	service	NOUN
gujaf-204	238	10	companies	company	NOUN
gujaf-204	238	11	should	should	AUX
gujaf-204	238	12	boost	boost	VERB
gujaf-204	238	13	their	their	PRON
gujaf-204	238	14	operations	operation	NOUN
gujaf-204	238	15	in	in	ADP
gujaf-204	238	16	order	order	NOUN
gujaf-204	238	17	to	to	PART
gujaf-204	238	18	improve	improve	VERB
gujaf-204	238	19	their	their	PRON
gujaf-204	238	20	operating	operate	VERB
gujaf-204	238	21	cash	cash	NOUN
gujaf-204	238	22	flows	flow	NOUN
gujaf-204	238	23	from	from	ADP
gujaf-204	238	24	operations	operation	NOUN
gujaf-204	238	25	.	.	PUNCT
gujaf-204	239	1	since	since	SCONJ
gujaf-204	239	2	cash	cash	NOUN
gujaf-204	239	3	flows	flow	NOUN
gujaf-204	239	4	per	per	ADP
gujaf-204	239	5	share	share	NOUN
gujaf-204	239	6	measures	measure	NOUN
gujaf-204	239	7	the	the	DET
gujaf-204	239	8	amount	amount	NOUN
gujaf-204	239	9	of	of	ADP
gujaf-204	239	10	cash	cash	NOUN
gujaf-204	239	11	in	in	ADP
gujaf-204	239	12	sales	sale	NOUN
gujaf-204	239	13	without	without	ADP
gujaf-204	239	14	taking	take	VERB
gujaf-204	239	15	into	into	ADP
gujaf-204	239	16	account	account	NOUN
gujaf-204	239	17	all	all	DET
gujaf-204	239	18	forms	form	NOUN
gujaf-204	239	19	of	of	ADP
gujaf-204	239	20	cash	cash	NOUN
gujaf-204	239	21	flows	flow	NOUN
gujaf-204	239	22	,	,	PUNCT
gujaf-204	239	23	it	it	PRON
gujaf-204	239	24	more	more	ADV
gujaf-204	239	25	accurately	accurately	ADV
gujaf-204	239	26	reflects	reflect	VERB
gujaf-204	239	27	the	the	DET
gujaf-204	239	28	company	company	NOUN
gujaf-204	239	29	's	's	PART
gujaf-204	239	30	long	long	ADJ
gujaf-204	239	31	-	-	PUNCT
gujaf-204	239	32	term	term	NOUN
gujaf-204	239	33	core	core	NOUN
gujaf-204	239	34	operations	operation	NOUN
gujaf-204	239	35	.	.	PUNCT
gujaf-204	240	1	gusau	gusau	PROPN
gujaf-204	240	2	journal	journal	PROPN
gujaf-204	240	3	of	of	ADP
gujaf-204	240	4	accounting	accounting	NOUN
gujaf-204	240	5	and	and	CCONJ
gujaf-204	240	6	finance	finance	NOUN
gujaf-204	240	7	,	,	PUNCT
gujaf-204	240	8	vol	vol	NOUN
gujaf-204	240	9	.	.	PROPN
gujaf-204	240	10	3	3	NUM
gujaf-204	240	11	,	,	PUNCT
gujaf-204	240	12	issue	issue	NOUN
gujaf-204	240	13	3	3	NUM
gujaf-204	240	14	,	,	PUNCT
gujaf-204	240	15	october	october	PROPN
gujaf-204	240	16	,	,	PUNCT
gujaf-204	240	17	2022	2022	NUM
gujaf-204	240	18	99	99	NUM
gujaf-204	240	19	references	reference	NOUN
gujaf-204	240	20	adeyemo	adeyemo	ADJ
gujaf-204	240	21	,	,	PUNCT
gujaf-204	240	22	k.a	k.a	PROPN
gujaf-204	240	23	.	.	PROPN
gujaf-204	240	24	,	,	PUNCT
gujaf-204	240	25	ajibolade	ajibolade	PROPN
gujaf-204	240	26	,	,	PUNCT
gujaf-204	240	27	s.o	s.o	PROPN
gujaf-204	240	28	.	.	PROPN
gujaf-204	240	29	,	,	PUNCT
gujaf-204	240	30	uwuigbe	uwuigbe	PROPN
gujaf-204	240	31	,	,	PUNCT
gujaf-204	240	32	u.	u.	PROPN
gujaf-204	240	33	&	&	CCONJ
gujaf-204	240	34	uwuigbe	uwuigbe	PROPN
gujaf-204	240	35	,	,	PUNCT
gujaf-204	240	36	o.r	o.r	PROPN
gujaf-204	240	37	.	.	PROPN
gujaf-204	240	38	(	(	PUNCT
gujaf-204	240	39	2017	2017	NUM
gujaf-204	240	40	)	)	PUNCT
gujaf-204	240	41	.	.	PUNCT
gujaf-204	241	1	mandatory	mandatory	ADJ
gujaf-204	241	2	adoption	adoption	NOUN
gujaf-204	241	3	of	of	ADP
gujaf-204	241	4	international	international	ADJ
gujaf-204	241	5	financial	financial	ADJ
gujaf-204	241	6	reporting	reporting	NOUN
gujaf-204	241	7	standard	standard	PROPN
gujaf-204	241	8	(	(	PUNCT
gujaf-204	241	9	ifrs	ifrs	PROPN
gujaf-204	241	10	)	)	PUNCT
gujaf-204	241	11	by	by	ADP
gujaf-204	241	12	nigerian	nigerian	ADJ
gujaf-204	241	13	listed	list	VERB
gujaf-204	241	14	banks	bank	NOUN
gujaf-204	241	15	:	:	PUNCT
gujaf-204	241	16	any	any	DET
gujaf-204	241	17	implication	implication	NOUN
gujaf-204	241	18	for	for	ADP
gujaf-204	241	19	value	value	NOUN
gujaf-204	241	20	relevance	relevance	NOUN
gujaf-204	241	21	?	?	PUNCT
gujaf-204	242	1	international	international	ADJ
gujaf-204	242	2	journal	journal	NOUN
gujaf-204	242	3	of	of	ADP
gujaf-204	242	4	accounting	accounting	NOUN
gujaf-204	242	5	research	research	NOUN
gujaf-204	242	6	(	(	PUNCT
gujaf-204	242	7	ijar	ijar	NOUN
gujaf-204	242	8	)	)	PUNCT
gujaf-204	242	9	,	,	PUNCT
gujaf-204	242	10	3(1	3(1	NUM
gujaf-204	242	11	)	)	PUNCT
gujaf-204	242	12	,	,	PUNCT
gujaf-204	242	13	21	21	NUM
gujaf-204	242	14	-	-	SYM
gujaf-204	242	15	33	33	NUM
gujaf-204	242	16	.	.	PUNCT
gujaf-204	243	1	agbo	agbo	PROPN
gujaf-204	243	2	,	,	PUNCT
gujaf-204	243	3	a.	a.	NOUN
gujaf-204	243	4	,	,	PUNCT
gujaf-204	243	5	anande	anande	NOUN
gujaf-204	243	6	-	-	PUNCT
gujaf-204	243	7	kur	kur	NOUN
gujaf-204	243	8	,	,	PUNCT
gujaf-204	243	9	f.	f.	PROPN
gujaf-204	243	10	,	,	PUNCT
gujaf-204	243	11	ipuele	ipuele	PROPN
gujaf-204	243	12	,	,	PUNCT
gujaf-204	243	13	o.	o.	PROPN
gujaf-204	243	14	a.	a.	PROPN
gujaf-204	243	15	&	&	CCONJ
gujaf-204	243	16	tanimu	tanimu	PROPN
gujaf-204	243	17	,	,	PUNCT
gujaf-204	243	18	a.	a.	NOUN
gujaf-204	243	19	(	(	PUNCT
gujaf-204	243	20	2020	2020	NUM
gujaf-204	243	21	)	)	PUNCT
gujaf-204	243	22	.	.	PUNCT
gujaf-204	244	1	value	value	NOUN
gujaf-204	244	2	relevance	relevance	NOUN
gujaf-204	244	3	of	of	ADP
gujaf-204	244	4	accounting	accounting	NOUN
gujaf-204	244	5	information	information	NOUN
gujaf-204	244	6	of	of	ADP
gujaf-204	244	7	deposit	deposit	NOUN
gujaf-204	244	8	money	money	NOUN
gujaf-204	244	9	banks	bank	NOUN
gujaf-204	244	10	in	in	ADP
gujaf-204	244	11	nigeria	nigeria	PROPN
gujaf-204	244	12	agir	agir	PROPN
gujaf-204	244	13	,	,	PUNCT
gujaf-204	244	14	p.	p.	NOUN
gujaf-204	244	15	a.	a.	NOUN
gujaf-204	245	1	(	(	PUNCT
gujaf-204	245	2	2017	2017	NUM
gujaf-204	245	3	)	)	PUNCT
gujaf-204	245	4	.	.	PUNCT
gujaf-204	246	1	a	a	DET
gujaf-204	246	2	comparative	comparative	ADJ
gujaf-204	246	3	analysis	analysis	NOUN
gujaf-204	246	4	of	of	ADP
gujaf-204	246	5	the	the	DET
gujaf-204	246	6	effect	effect	NOUN
gujaf-204	246	7	of	of	ADP
gujaf-204	246	8	ifrs	ifrs	ADJ
gujaf-204	246	9	adoption	adoption	NOUN
gujaf-204	246	10	on	on	ADP
gujaf-204	246	11	value	value	NOUN
gujaf-204	246	12	relevance	relevance	NOUN
gujaf-204	246	13	of	of	ADP
gujaf-204	246	14	accounting	account	VERB
gujaf-204	246	15	information	information	NOUN
gujaf-204	246	16	in	in	ADP
gujaf-204	246	17	an	an	DET
gujaf-204	246	18	emerging	emerge	VERB
gujaf-204	246	19	economy	economy	NOUN
gujaf-204	246	20	:	:	PUNCT
gujaf-204	246	21	a	a	DET
gujaf-204	246	22	focus	focus	NOUN
gujaf-204	246	23	on	on	ADP
gujaf-204	246	24	listed	list	VERB
gujaf-204	246	25	deposit	deposit	NOUN
gujaf-204	246	26	money	money	NOUN
gujaf-204	246	27	banks	bank	NOUN
gujaf-204	246	28	in	in	ADP
gujaf-204	246	29	nigeria	nigeria	PROPN
gujaf-204	246	30	.	.	PUNCT
gujaf-204	247	1	iiard	iiard	PROPN
gujaf-204	247	2	international	international	ADJ
gujaf-204	247	3	journal	journal	NOUN
gujaf-204	247	4	of	of	ADP
gujaf-204	247	5	banking	banking	NOUN
gujaf-204	247	6	and	and	CCONJ
gujaf-204	247	7	finance	finance	NOUN
gujaf-204	247	8	research	research	NOUN
gujaf-204	247	9	,	,	PUNCT
gujaf-204	247	10	3(2	3(2	NUM
gujaf-204	247	11	)	)	PUNCT
gujaf-204	247	12	,	,	PUNCT
gujaf-204	247	13	doi	doi	NOUN
gujaf-204	247	14	:	:	PUNCT
gujaf-204	247	15	10.1177/2278682118823307	10.1177/2278682118823307	NUM
gujaf-204	247	16	ball	ball	NOUN
gujaf-204	247	17	,	,	PUNCT
gujaf-204	247	18	r.	r.	PROPN
gujaf-204	247	19	,	,	PUNCT
gujaf-204	247	20	&	&	CCONJ
gujaf-204	247	21	brown	brown	PROPN
gujaf-204	247	22	,	,	PUNCT
gujaf-204	247	23	p.	p.	NOUN
gujaf-204	247	24	(	(	PUNCT
gujaf-204	247	25	1968	1968	NUM
gujaf-204	247	26	)	)	PUNCT
gujaf-204	247	27	.	.	PUNCT
gujaf-204	248	1	an	an	DET
gujaf-204	248	2	empirical	empirical	ADJ
gujaf-204	248	3	evaluation	evaluation	NOUN
gujaf-204	248	4	of	of	ADP
gujaf-204	248	5	accounting	accounting	NOUN
gujaf-204	248	6	income	income	NOUN
gujaf-204	248	7	numbers	number	NOUN
gujaf-204	248	8	.	.	PUNCT
gujaf-204	249	1	journal	journal	NOUN
gujaf-204	249	2	of	of	ADP
gujaf-204	249	3	accounting	accounting	NOUN
gujaf-204	249	4	research	research	NOUN
gujaf-204	249	5	,	,	PUNCT
gujaf-204	249	6	6	6	NUM
gujaf-204	249	7	,	,	PUNCT
gujaf-204	249	8	159	159	NUM
gujaf-204	249	9	-	-	SYM
gujaf-204	249	10	178	178	NUM
gujaf-204	249	11	.	.	PUNCT
gujaf-204	250	1	barth	barth	PROPN
gujaf-204	250	2	,	,	PUNCT
gujaf-204	250	3	m.	m.	NOUN
gujaf-204	250	4	beaver	beaver	PROPN
gujaf-204	250	5	,	,	PUNCT
gujaf-204	250	6	e.	e.	PROPN
gujaf-204	250	7	,	,	PUNCT
gujaf-204	250	8	&	&	CCONJ
gujaf-204	250	9	landsman	landsman	PROPN
gujaf-204	250	10	,	,	PUNCT
gujaf-204	250	11	w.h	w.h	PROPN
gujaf-204	250	12	.	.	PROPN
gujaf-204	250	13	(	(	PUNCT
gujaf-204	250	14	1998	1998	NUM
gujaf-204	250	15	)	)	PUNCT
gujaf-204	250	16	.	.	PUNCT
gujaf-204	251	1	relative	relative	ADJ
gujaf-204	251	2	valuation	valuation	NOUN
gujaf-204	251	3	roles	role	NOUN
gujaf-204	251	4	of	of	ADP
gujaf-204	251	5	equity	equity	NOUN
gujaf-204	251	6	book	book	NOUN
gujaf-204	251	7	value	value	NOUN
gujaf-204	251	8	and	and	CCONJ
gujaf-204	251	9	net	net	ADJ
gujaf-204	251	10	income	income	NOUN
gujaf-204	251	11	as	as	ADP
gujaf-204	251	12	a	a	DET
gujaf-204	251	13	function	function	NOUN
gujaf-204	251	14	of	of	ADP
gujaf-204	251	15	financial	financial	ADJ
gujaf-204	251	16	health	health	NOUN
gujaf-204	251	17	.	.	PUNCT
gujaf-204	252	1	journal	journal	PROPN
gujaf-204	252	2	of	of	ADP
gujaf-204	252	3	accounting	accounting	NOUN
gujaf-204	252	4	and	and	CCONJ
gujaf-204	252	5	economics,25(1	economics,25(1	PROPN
gujaf-204	252	6	)	)	PUNCT
gujaf-204	252	7	,	,	PUNCT
gujaf-204	252	8	1	1	NUM
gujaf-204	252	9	-	-	SYM
gujaf-204	252	10	34	34	NUM
gujaf-204	252	11	.	.	PUNCT
gujaf-204	253	1	basil	basil	NOUN
gujaf-204	253	2	,	,	PUNCT
gujaf-204	253	3	a.	a.	PROPN
gujaf-204	253	4	d.	d.	PROPN
gujaf-204	253	5	,	,	PUNCT
gujaf-204	253	6	masri	masri	PROPN
gujaf-204	253	7	,	,	PUNCT
gujaf-204	253	8	m.	m.	PROPN
gujaf-204	253	9	h.	h.	PROPN
gujaf-204	253	10	&	&	CCONJ
gujaf-204	253	11	salisu	salisu	PROPN
gujaf-204	253	12	,	,	PUNCT
gujaf-204	253	13	m.a	m.a	PROPN
gujaf-204	253	14	.	.	PROPN
gujaf-204	253	15	(	(	PUNCT
gujaf-204	253	16	2018	2018	NUM
gujaf-204	253	17	)	)	PUNCT
gujaf-204	253	18	.	.	PUNCT
gujaf-204	254	1	a	a	DET
gujaf-204	254	2	comparative	comparative	ADJ
gujaf-204	254	3	study	study	NOUN
gujaf-204	254	4	of	of	ADP
gujaf-204	254	5	the	the	DET
gujaf-204	254	6	value	value	NOUN
gujaf-204	254	7	relevance	relevance	NOUN
gujaf-204	254	8	of	of	ADP
gujaf-204	254	9	accounting	accounting	NOUN
gujaf-204	254	10	information	information	NOUN
gujaf-204	254	11	between	between	ADP
gujaf-204	254	12	financial	financial	ADJ
gujaf-204	254	13	and	and	CCONJ
gujaf-204	254	14	non	non	ADJ
gujaf-204	254	15	-	-	ADJ
gujaf-204	254	16	financial	financial	ADJ
gujaf-204	254	17	companies	company	NOUN
gujaf-204	254	18	listed	list	VERB
gujaf-204	254	19	on	on	ADP
gujaf-204	254	20	the	the	DET
gujaf-204	254	21	ghana	ghana	PROPN
gujaf-204	254	22	stock	stock	PROPN
gujaf-204	254	23	exchange	exchange	PROPN
gujaf-204	254	24	.	.	PUNCT
gujaf-204	255	1	afro	afro	NOUN
gujaf-204	255	2	-	-	PUNCT
gujaf-204	255	3	asian	asian	ADJ
gujaf-204	255	4	journal	journal	NOUN
gujaf-204	255	5	of	of	ADP
gujaf-204	255	6	finance	finance	NOUN
gujaf-204	255	7	and	and	CCONJ
gujaf-204	255	8	accounting	accounting	NOUN
gujaf-204	255	9	.	.	PUNCT
gujaf-204	256	1	doi:10.1504	doi:10.1504	NOUN
gujaf-204	256	2	/	/	SYM
gujaf-204	256	3	aajfa.2018.093466	aajfa.2018.093466	PROPN
gujaf-204	256	4	bhatia	bhatia	PROPN
gujaf-204	256	5	,	,	PUNCT
gujaf-204	256	6	m.	m.	NOUN
gujaf-204	256	7	&	&	CCONJ
gujaf-204	256	8	mulenga	mulenga	PROPN
gujaf-204	256	9	,	,	PUNCT
gujaf-204	256	10	m.	m.	NOUN
gujaf-204	256	11	j.	j.	PROPN
gujaf-204	256	12	(	(	PUNCT
gujaf-204	256	13	2019	2019	NUM
gujaf-204	256	14	)	)	PUNCT
gujaf-204	256	15	.	.	PUNCT
gujaf-204	257	1	value	value	NOUN
gujaf-204	257	2	relevance	relevance	NOUN
gujaf-204	257	3	of	of	ADP
gujaf-204	257	4	accounting	accounting	NOUN
gujaf-204	257	5	information	information	NOUN
gujaf-204	257	6	:	:	PUNCT
gujaf-204	257	7	a	a	DET
gujaf-204	257	8	review	review	NOUN
gujaf-204	257	9	of	of	ADP
gujaf-204	257	10	empirical	empirical	ADJ
gujaf-204	257	11	evidence	evidence	NOUN
gujaf-204	257	12	across	across	ADP
gujaf-204	257	13	continents	continent	NOUN
gujaf-204	257	14	.	.	PUNCT
gujaf-204	258	1	jindal	jindal	PROPN
gujaf-204	258	2	journal	journal	PROPN
gujaf-204	258	3	of	of	ADP
gujaf-204	258	4	business	business	PROPN
gujaf-204	258	5	research	research	NOUN
gujaf-204	258	6	,	,	PUNCT
gujaf-204	258	7	1–15	1–15	PROPN
gujaf-204	258	8	dechow	dechow	ADJ
gujaf-204	258	9	,	,	PUNCT
gujaf-204	258	10	p.m.	p.m.	NOUN
gujaf-204	258	11	(	(	PUNCT
gujaf-204	258	12	1994	1994	NUM
gujaf-204	258	13	)	)	PUNCT
gujaf-204	258	14	.	.	PUNCT
gujaf-204	259	1	accounting	accounting	NOUN
gujaf-204	259	2	earnings	earning	NOUN
gujaf-204	259	3	and	and	CCONJ
gujaf-204	259	4	cash	cash	NOUN
gujaf-204	259	5	flows	flow	NOUN
gujaf-204	259	6	as	as	ADP
gujaf-204	259	7	measures	measure	NOUN
gujaf-204	259	8	of	of	ADP
gujaf-204	259	9	firm	firm	ADJ
gujaf-204	259	10	performance	performance	NOUN
gujaf-204	259	11	:	:	PUNCT
gujaf-204	259	12	the	the	DET
gujaf-204	259	13	role	role	NOUN
gujaf-204	259	14	of	of	ADP
gujaf-204	259	15	accounting	accounting	NOUN
gujaf-204	259	16	accruals	accrual	NOUN
gujaf-204	259	17	.	.	PUNCT
gujaf-204	260	1	journal	journal	NOUN
gujaf-204	260	2	of	of	ADP
gujaf-204	260	3	accounting	accounting	NOUN
gujaf-204	260	4	and	and	CCONJ
gujaf-204	260	5	economics	economic	NOUN
gujaf-204	260	6	,	,	PUNCT
gujaf-204	260	7	18(1	18(1	NUM
gujaf-204	260	8	)	)	PUNCT
gujaf-204	260	9	,	,	PUNCT
gujaf-204	260	10	3	3	NUM
gujaf-204	260	11	-	-	SYM
gujaf-204	260	12	42	42	NUM
gujaf-204	260	13	.	.	PUNCT
gujaf-204	261	1	elbakry	elbakry	NOUN
gujaf-204	261	2	,	,	PUNCT
gujaf-204	261	3	a.	a.	PROPN
gujaf-204	261	4	e.	e.	PROPN
gujaf-204	261	5	,	,	PUNCT
gujaf-204	261	6	nwachukwu	nwachukwu	PROPN
gujaf-204	261	7	,	,	PUNCT
gujaf-204	261	8	j.	j.	PROPN
gujaf-204	261	9	c.	c.	PROPN
gujaf-204	261	10	,	,	PUNCT
gujaf-204	261	11	abdou	abdou	PROPN
gujaf-204	261	12	,	,	PUNCT
gujaf-204	261	13	h.	h.	PROPN
gujaf-204	261	14	a.	a.	PROPN
gujaf-204	261	15	&	&	CCONJ
gujaf-204	261	16	elshandidy	elshandidy	PROPN
gujaf-204	261	17	,	,	PUNCT
gujaf-204	261	18	t.	t.	PROPN
gujaf-204	261	19	(	(	PUNCT
gujaf-204	261	20	2017	2017	NUM
gujaf-204	261	21	)	)	PUNCT
gujaf-204	261	22	.	.	PUNCT
gujaf-204	262	1	comparative	comparative	ADJ
gujaf-204	262	2	evidence	evidence	NOUN
gujaf-204	262	3	on	on	ADP
gujaf-204	262	4	the	the	DET
gujaf-204	262	5	value	value	NOUN
gujaf-204	262	6	relevance	relevance	NOUN
gujaf-204	262	7	of	of	ADP
gujaf-204	262	8	ifrs	ifrs	NOUN
gujaf-204	262	9	-	-	PUNCT
gujaf-204	262	10	based	base	VERB
gujaf-204	262	11	accounting	accounting	NOUN
gujaf-204	262	12	information	information	NOUN
gujaf-204	262	13	in	in	ADP
gujaf-204	262	14	germany	germany	PROPN
gujaf-204	262	15	and	and	CCONJ
gujaf-204	262	16	the	the	DET
gujaf-204	262	17	uk	uk	PROPN
gujaf-204	262	18	.	.	PROPN
gujaf-204	262	19	journal	journal	PROPN
gujaf-204	262	20	of	of	ADP
gujaf-204	262	21	international	international	ADJ
gujaf-204	262	22	accounting	accounting	NOUN
gujaf-204	262	23	,	,	PUNCT
gujaf-204	262	24	auditing	auditing	NOUN
gujaf-204	262	25	and	and	CCONJ
gujaf-204	262	26	taxation	taxation	NOUN
gujaf-204	262	27	,	,	PUNCT
gujaf-204	262	28	28	28	NUM
gujaf-204	262	29	(	(	PUNCT
gujaf-204	262	30	2017	2017	NUM
gujaf-204	262	31	)	)	PUNCT
gujaf-204	262	32	,	,	PUNCT
gujaf-204	262	33	10–30	10–30	NUM
gujaf-204	262	34	.	.	PUNCT
gujaf-204	263	1	el	el	NOUN
gujaf-204	263	2	-	-	PUNCT
gujaf-204	263	3	diftar	diftar	PROPN
gujaf-204	263	4	,	,	PUNCT
gujaf-204	263	5	d.	d.	PROPN
gujaf-204	263	6	&	&	CCONJ
gujaf-204	263	7	elkalla	elkalla	PROPN
gujaf-204	263	8	,	,	PUNCT
gujaf-204	263	9	t.	t.	PROPN
gujaf-204	263	10	(	(	PUNCT
gujaf-204	263	11	2019	2019	NUM
gujaf-204	263	12	)	)	PUNCT
gujaf-204	263	13	.	.	PUNCT
gujaf-204	264	1	the	the	DET
gujaf-204	264	2	value	value	NOUN
gujaf-204	264	3	relevance	relevance	NOUN
gujaf-204	264	4	of	of	ADP
gujaf-204	264	5	accounting	account	VERB
gujaf-204	264	6	information	information	NOUN
gujaf-204	264	7	in	in	ADP
gujaf-204	264	8	the	the	DET
gujaf-204	264	9	mena	mena	PROPN
gujaf-204	264	10	region	region	PROPN
gujaf-204	264	11	:	:	PUNCT
gujaf-204	264	12	a	a	DET
gujaf-204	264	13	comparison	comparison	NOUN
gujaf-204	264	14	of	of	ADP
gujaf-204	264	15	gcc	gcc	NOUN
gujaf-204	264	16	and	and	CCONJ
gujaf-204	264	17	non	non	ADJ
gujaf-204	264	18	-	-	ADJ
gujaf-204	264	19	gcc	gcc	ADJ
gujaf-204	264	20	country	country	NOUN
gujaf-204	264	21	firms	firm	NOUN
gujaf-204	264	22	journal	journal	NOUN
gujaf-204	264	23	of	of	ADP
gujaf-204	264	24	financial	financial	ADJ
gujaf-204	264	25	reporting	reporting	NOUN
gujaf-204	264	26	and	and	CCONJ
gujaf-204	264	27	accounting	accounting	NOUN
gujaf-204	264	28	.	.	PUNCT
gujaf-204	265	1	17	17	NUM
gujaf-204	265	2	(	(	PUNCT
gujaf-204	265	3	3	3	NUM
gujaf-204	265	4	)	)	PUNCT
gujaf-204	265	5	,	,	PUNCT
gujaf-204	265	6	519	519	NUM
gujaf-204	265	7	-	-	SYM
gujaf-204	265	8	536	536	NUM
gujaf-204	265	9	doi	doi	NOUN
gujaf-204	265	10	10.1108	10.1108	NUM
gujaf-204	265	11	/	/	SYM
gujaf-204	265	12	jfra-09	jfra-09	PROPN
gujaf-204	265	13	-	-	PUNCT
gujaf-204	265	14	20180079	20180079	NUM
gujaf-204	265	15	feltham	feltham	PROPN
gujaf-204	265	16	,	,	PUNCT
gujaf-204	265	17	g.a	g.a	PROPN
gujaf-204	265	18	.	.	PROPN
gujaf-204	265	19	,	,	PUNCT
gujaf-204	265	20	&	&	CCONJ
gujaf-204	265	21	ohlson	ohlson	PROPN
gujaf-204	265	22	,	,	PUNCT
gujaf-204	265	23	j.a	j.a	PROPN
gujaf-204	265	24	.	.	PROPN
gujaf-204	265	25	(	(	PUNCT
gujaf-204	265	26	1995	1995	NUM
gujaf-204	265	27	)	)	PUNCT
gujaf-204	265	28	.	.	PUNCT
gujaf-204	266	1	valuation	valuation	NOUN
gujaf-204	266	2	and	and	CCONJ
gujaf-204	266	3	clean	clean	ADJ
gujaf-204	266	4	surplus	surplus	NOUN
gujaf-204	266	5	accounting	accounting	NOUN
gujaf-204	266	6	for	for	ADP
gujaf-204	266	7	operating	operate	VERB
gujaf-204	266	8	and	and	CCONJ
gujaf-204	266	9	financial	financial	ADJ
gujaf-204	266	10	activities	activity	NOUN
gujaf-204	266	11	.	.	PUNCT
gujaf-204	267	1	contemporary	contemporary	ADJ
gujaf-204	267	2	accounting	accounting	NOUN
gujaf-204	267	3	research	research	PROPN
gujaf-204	267	4	,	,	PUNCT
gujaf-204	267	5	1(2	1(2	NUM
gujaf-204	267	6	)	)	PUNCT
gujaf-204	267	7	,	,	PUNCT
gujaf-204	267	8	689	689	NUM
gujaf-204	267	9	-	-	SYM
gujaf-204	267	10	731	731	NUM
gujaf-204	267	11	.	.	PUNCT
gujaf-204	268	1	gusau	gusau	ADJ
gujaf-204	268	2	journal	journal	PROPN
gujaf-204	268	3	of	of	ADP
gujaf-204	268	4	accounting	accounting	NOUN
gujaf-204	268	5	and	and	CCONJ
gujaf-204	268	6	finance	finance	NOUN
gujaf-204	268	7	,	,	PUNCT
gujaf-204	268	8	vol	vol	NOUN
gujaf-204	268	9	.	.	PROPN
gujaf-204	268	10	3	3	NUM
gujaf-204	268	11	,	,	PUNCT
gujaf-204	268	12	issue	issue	NOUN
gujaf-204	268	13	3	3	NUM
gujaf-204	268	14	,	,	PUNCT
gujaf-204	268	15	october	october	PROPN
gujaf-204	268	16	,	,	PUNCT
gujaf-204	268	17	2022	2022	NUM
gujaf-204	268	18	100	100	NUM
gujaf-204	268	19	kwon	kwon	NOUN
gujaf-204	268	20	,	,	PUNCT
gujaf-204	268	21	g	g	PROPN
gujaf-204	268	22	-	-	PUNCT
gujaf-204	268	23	j.	j.	PROPN
gujaf-204	268	24	(	(	PUNCT
gujaf-204	268	25	2017	2017	NUM
gujaf-204	268	26	)	)	PUNCT
gujaf-204	268	27	.	.	PUNCT
gujaf-204	269	1	comparative	comparative	ADJ
gujaf-204	269	2	value	value	NOUN
gujaf-204	269	3	relevance	relevance	NOUN
gujaf-204	269	4	of	of	ADP
gujaf-204	269	5	accounting	account	VERB
gujaf-204	269	6	information	information	NOUN
gujaf-204	269	7	among	among	ADP
gujaf-204	269	8	asian	asian	ADJ
gujaf-204	269	9	countries	country	NOUN
gujaf-204	269	10	:	:	PUNCT
gujaf-204	269	11	focusing	focus	VERB
gujaf-204	269	12	on	on	ADP
gujaf-204	269	13	korea	korea	PROPN
gujaf-204	269	14	,	,	PUNCT
gujaf-204	269	15	japan	japan	PROPN
gujaf-204	269	16	,	,	PUNCT
gujaf-204	269	17	and	and	CCONJ
gujaf-204	269	18	china	china	PROPN
gujaf-204	269	19	"	"	PUNCT
gujaf-204	269	20	,	,	PUNCT
gujaf-204	269	21	managerial	managerial	ADJ
gujaf-204	269	22	finance	finance	NOUN
gujaf-204	269	23	,	,	PUNCT
gujaf-204	269	24	https://doi.org/10.1108/mf-07-2017-0261	https://doi.org/10.1108/mf-07-2017-0261	PROPN
gujaf-204	269	25	mbekomize	mbekomize	NOUN
gujaf-204	269	26	,	,	PUNCT
gujaf-204	269	27	c.	c.	PROPN
gujaf-204	269	28	j.	j.	PROPN
gujaf-204	269	29	&	&	CCONJ
gujaf-204	269	30	popo	popo	PROPN
gujaf-204	269	31	,	,	PUNCT
gujaf-204	269	32	s.	s.	PROPN
gujaf-204	269	33	(	(	PUNCT
gujaf-204	269	34	2020	2020	NUM
gujaf-204	269	35	)	)	PUNCT
gujaf-204	269	36	.	.	PUNCT
gujaf-204	270	1	value	value	NOUN
gujaf-204	270	2	relevance	relevance	NOUN
gujaf-204	270	3	of	of	ADP
gujaf-204	270	4	accounting	account	VERB
gujaf-204	270	5	information	information	NOUN
gujaf-204	270	6	in	in	ADP
gujaf-204	270	7	the	the	DET
gujaf-204	270	8	botswana	botswana	PROPN
gujaf-204	270	9	listed	list	VERB
gujaf-204	270	10	companies	company	NOUN
gujaf-204	270	11	.	.	PUNCT
gujaf-204	271	1	international	international	ADJ
gujaf-204	271	2	business	business	NOUN
gujaf-204	271	3	research	research	NOUN
gujaf-204	271	4	;	;	PUNCT
gujaf-204	271	5	13	13	NUM
gujaf-204	271	6	(	(	PUNCT
gujaf-204	271	7	5	5	NUM
gujaf-204	271	8	)	)	PUNCT
gujaf-204	271	9	,	,	PUNCT
gujaf-204	271	10	doi:10.5539	doi:10.5539	NOUN
gujaf-204	271	11	/	/	SYM
gujaf-204	271	12	ibr.v13n5p46	ibr.v13n5p46	NOUN
gujaf-204	271	13	.	.	PUNCT
gujaf-204	272	1	ohlson	ohlson	PROPN
gujaf-204	272	2	,	,	PUNCT
gujaf-204	272	3	j.	j.	PROPN
gujaf-204	272	4	(	(	PUNCT
gujaf-204	272	5	1995	1995	NUM
gujaf-204	272	6	)	)	PUNCT
gujaf-204	272	7	,	,	PUNCT
gujaf-204	272	8	‘	'	PUNCT
gujaf-204	272	9	earnings	earning	NOUN
gujaf-204	272	10	,	,	PUNCT
gujaf-204	272	11	book	book	NOUN
gujaf-204	272	12	values	value	NOUN
gujaf-204	272	13	and	and	CCONJ
gujaf-204	272	14	dividends	dividend	NOUN
gujaf-204	272	15	in	in	ADP
gujaf-204	272	16	equity	equity	NOUN
gujaf-204	272	17	valuation	valuation	NOUN
gujaf-204	272	18	’	'	PUNCT
gujaf-204	272	19	,	,	PUNCT
gujaf-204	272	20	contemporary	contemporary	ADJ
gujaf-204	272	21	accounting	accounting	NOUN
gujaf-204	272	22	research	research	NOUN
gujaf-204	272	23	,	,	PUNCT
gujaf-204	272	24	spring	spring	NOUN
gujaf-204	272	25	,	,	PUNCT
gujaf-204	272	26	11(2	11(2	NUM
gujaf-204	272	27	)	)	PUNCT
gujaf-204	272	28	,	,	PUNCT
gujaf-204	272	29	661	661	NUM
gujaf-204	272	30	-	-	SYM
gujaf-204	272	31	687	687	NUM
gujaf-204	272	32	.	.	PUNCT
gujaf-204	273	1	oshodin	oshodin	PROPN
gujaf-204	273	2	,	,	PUNCT
gujaf-204	273	3	e.	e.	PROPN
gujaf-204	273	4	&	&	CCONJ
gujaf-204	273	5	mgbame	mgbame	PROPN
gujaf-204	273	6	,	,	PUNCT
gujaf-204	273	7	c.o	c.o	PROPN
gujaf-204	273	8	.	.	PROPN
gujaf-204	273	9	(	(	PUNCT
gujaf-204	273	10	2014	2014	NUM
gujaf-204	273	11	)	)	PUNCT
gujaf-204	273	12	.	.	PUNCT
gujaf-204	274	1	the	the	DET
gujaf-204	274	2	comparative	comparative	ADJ
gujaf-204	274	3	study	study	NOUN
gujaf-204	274	4	of	of	ADP
gujaf-204	274	5	value	value	NOUN
gujaf-204	274	6	relevance	relevance	NOUN
gujaf-204	274	7	of	of	ADP
gujaf-204	274	8	financial	financial	ADJ
gujaf-204	274	9	information	information	NOUN
gujaf-204	274	10	in	in	ADP
gujaf-204	274	11	the	the	DET
gujaf-204	274	12	nigerian	nigerian	ADJ
gujaf-204	274	13	banking	banking	NOUN
gujaf-204	274	14	and	and	CCONJ
gujaf-204	274	15	petroleum	petroleum	NOUN
gujaf-204	274	16	sector	sector	NOUN
gujaf-204	274	17	.	.	PUNCT
gujaf-204	275	1	journal	journal	PROPN
gujaf-204	275	2	of	of	ADP
gujaf-204	275	3	business	business	NOUN
gujaf-204	275	4	studies	study	NOUN
gujaf-204	275	5	quarterly	quarterly	ADV
gujaf-204	275	6	,	,	PUNCT
gujaf-204	275	7	6	6	NUM
gujaf-204	275	8	(	(	PUNCT
gujaf-204	275	9	1	1	NUM
gujaf-204	275	10	)	)	PUNCT
gujaf-204	275	11	,	,	PUNCT
gujaf-204	275	12	42	42	NUM
gujaf-204	275	13	-	-	SYM
gujaf-204	275	14	54	54	NUM
gujaf-204	275	15	.	.	PUNCT
gujaf-204	276	1	prihatni	prihatni	NOUN
gujaf-204	276	2	,	,	PUNCT
gujaf-204	276	3	r.	r.	PROPN
gujaf-204	276	4	,	,	PUNCT
gujaf-204	276	5	subroto	subroto	NOUN
gujaf-204	276	6	,	,	PUNCT
gujaf-204	276	7	b.	b.	PROPN
gujaf-204	276	8	,	,	PUNCT
gujaf-204	276	9	saraswati	saraswati	PROPN
gujaf-204	276	10	,	,	PUNCT
gujaf-204	276	11	e.	e.	PROPN
gujaf-204	276	12	,	,	PUNCT
gujaf-204	276	13	&	&	CCONJ
gujaf-204	276	14	purnomosidi	purnomosidi	PROPN
gujaf-204	276	15	,	,	PUNCT
gujaf-204	276	16	b.	b.	PROPN
gujaf-204	276	17	(	(	PUNCT
gujaf-204	276	18	2018	2018	NUM
gujaf-204	276	19	)	)	PUNCT
gujaf-204	276	20	.	.	PUNCT
gujaf-204	277	1	comparative	comparative	ADJ
gujaf-204	277	2	value	value	NOUN
gujaf-204	277	3	relevance	relevance	NOUN
gujaf-204	277	4	of	of	ADP
gujaf-204	277	5	accounting	account	VERB
gujaf-204	277	6	information	information	NOUN
gujaf-204	277	7	in	in	ADP
gujaf-204	277	8	the	the	DET
gujaf-204	277	9	ifrs	ifrs	PROPN
gujaf-204	277	10	period	period	NOUN
gujaf-204	277	11	between	between	ADP
gujaf-204	277	12	manufacturing	manufacture	VERB
gujaf-204	277	13	company	company	NOUN
gujaf-204	277	14	and	and	CCONJ
gujaf-204	277	15	financial	financial	ADJ
gujaf-204	277	16	services	service	NOUN
gujaf-204	277	17	go	go	VERB
gujaf-204	277	18	public	public	ADJ
gujaf-204	277	19	in	in	ADP
gujaf-204	277	20	indonesia	indonesia	PROPN
gujaf-204	277	21	stock	stock	PROPN
gujaf-204	277	22	exchange	exchange	PROPN
gujaf-204	277	23	.	.	PUNCT
gujaf-204	278	1	academy	academy	NOUN
gujaf-204	278	2	of	of	ADP
gujaf-204	278	3	accounting	accounting	PROPN
gujaf-204	278	4	and	and	CCONJ
gujaf-204	278	5	financial	financial	ADJ
gujaf-204	278	6	studies	study	NOUN
gujaf-204	278	7	journal	journal	NOUN
gujaf-204	278	8	,	,	PUNCT
gujaf-204	278	9	22(3	22(3	NUM
gujaf-204	278	10	)	)	PUNCT
gujaf-204	278	11	,	,	PUNCT
gujaf-204	278	12	1	1	NUM
gujaf-204	278	13	–	–	SYM
gujaf-204	278	14	9	9	NUM
gujaf-204	278	15	gusau	gusau	ADJ
gujaf-204	278	16	journal	journal	NOUN
gujaf-204	278	17	of	of	ADP
gujaf-204	278	18	accounting	accounting	NOUN
gujaf-204	278	19	and	and	CCONJ
gujaf-204	278	20	finance	finance	NOUN
gujaf-204	278	21	,	,	PUNCT
gujaf-204	278	22	vol	vol	NOUN
gujaf-204	278	23	.	.	PROPN
gujaf-204	278	24	3	3	NUM
gujaf-204	278	25	,	,	PUNCT
gujaf-204	278	26	issue	issue	NOUN
gujaf-204	278	27	3	3	NUM
gujaf-204	278	28	,	,	PUNCT
gujaf-204	278	29	october	october	PROPN
gujaf-204	278	30	,	,	PUNCT
gujaf-204	278	31	2022	2022	NUM
gujaf-204	278	32	101	101	NUM