id	sid	tid	token	lemma	pos
gujaf-208	1	1	gusau	gusau	PROPN
gujaf-208	1	2	journal	journal	NOUN
gujaf-208	1	3	of	of	ADP
gujaf-208	1	4	accounting	accounting	NOUN
gujaf-208	1	5	and	and	CCONJ
gujaf-208	1	6	finance	finance	NOUN
gujaf-208	1	7	(	(	PUNCT
gujaf-208	1	8	gujaf	gujaf	NOUN
gujaf-208	1	9	)	)	PUNCT
gujaf-208	1	10	vol	vol	NOUN
gujaf-208	1	11	.	.	NOUN
gujaf-208	1	12	4	4	NUM
gujaf-208	1	13	issue	issue	NOUN
gujaf-208	1	14	1	1	NUM
gujaf-208	1	15	,	,	PUNCT
gujaf-208	1	16	april	april	PROPN
gujaf-208	1	17	,	,	PUNCT
gujaf-208	1	18	2023	2023	NUM
gujaf-208	1	19	issn	issn	X
gujaf-208	1	20	:	:	PUNCT
gujaf-208	1	21	2756	2756	NUM
gujaf-208	1	22	-	-	PUNCT
gujaf-208	1	23	665x	665x	NOUN
gujaf-208	1	24	a	a	DET
gujaf-208	1	25	publication	publication	NOUN
gujaf-208	1	26	of	of	ADP
gujaf-208	1	27	department	department	NOUN
gujaf-208	1	28	of	of	ADP
gujaf-208	1	29	accounting	accounting	NOUN
gujaf-208	1	30	and	and	CCONJ
gujaf-208	1	31	finance	finance	NOUN
gujaf-208	1	32	,	,	PUNCT
gujaf-208	1	33	faculty	faculty	NOUN
gujaf-208	1	34	of	of	ADP
gujaf-208	1	35	management	management	NOUN
gujaf-208	1	36	and	and	CCONJ
gujaf-208	1	37	social	social	ADJ
gujaf-208	1	38	sciences	science	NOUN
gujaf-208	1	39	,	,	PUNCT
gujaf-208	1	40	federal	federal	ADJ
gujaf-208	1	41	university	university	NOUN
gujaf-208	1	42	gusau	gusau	NOUN
gujaf-208	1	43	,	,	PUNCT
gujaf-208	1	44	zamfara	zamfara	PROPN
gujaf-208	1	45	state	state	PROPN
gujaf-208	1	46	-nigeria	-nigeria	PROPN
gujaf-208	1	47	gusau	gusau	ADJ
gujaf-208	1	48	journal	journal	NOUN
gujaf-208	1	49	of	of	ADP
gujaf-208	1	50	accounting	accounting	NOUN
gujaf-208	1	51	and	and	CCONJ
gujaf-208	1	52	finance	finance	NOUN
gujaf-208	1	53	,	,	PUNCT
gujaf-208	1	54	vol	vol	NOUN
gujaf-208	1	55	.	.	PROPN
gujaf-208	1	56	4	4	NUM
gujaf-208	1	57	,	,	PUNCT
gujaf-208	1	58	issue	issue	NOUN
gujaf-208	1	59	1	1	NUM
gujaf-208	1	60	,	,	PUNCT
gujaf-208	1	61	april	april	PROPN
gujaf-208	1	62	,	,	PUNCT
gujaf-208	1	63	2023	2023	NUM
gujaf-208	1	64	ii	ii	NUM
gujaf-208	1	65	©	©	PROPN
gujaf-208	1	66	department	department	PROPN
gujaf-208	1	67	of	of	ADP
gujaf-208	1	68	accounting	accounting	NOUN
gujaf-208	1	69	and	and	CCONJ
gujaf-208	1	70	finance	finance	NOUN
gujaf-208	1	71	vol	vol	NOUN
gujaf-208	1	72	.	.	PROPN
gujaf-208	1	73	4	4	NUM
gujaf-208	1	74	issue	issue	NOUN
gujaf-208	1	75	1	1	NUM
gujaf-208	1	76	april	april	PROPN
gujaf-208	1	77	,	,	PUNCT
gujaf-208	1	78	2023	2023	NUM
gujaf-208	1	79	issn	issn	X
gujaf-208	1	80	:	:	PUNCT
gujaf-208	1	81	2756	2756	NUM
gujaf-208	1	82	-	-	PUNCT
gujaf-208	1	83	665x	665x	NOUN
gujaf-208	1	84	a	a	DET
gujaf-208	1	85	publication	publication	NOUN
gujaf-208	1	86	of	of	ADP
gujaf-208	1	87	department	department	NOUN
gujaf-208	1	88	of	of	ADP
gujaf-208	1	89	accounting	accounting	NOUN
gujaf-208	1	90	and	and	CCONJ
gujaf-208	1	91	finance	finance	NOUN
gujaf-208	1	92	,	,	PUNCT
gujaf-208	1	93	faculty	faculty	NOUN
gujaf-208	1	94	of	of	ADP
gujaf-208	1	95	management	management	NOUN
gujaf-208	1	96	and	and	CCONJ
gujaf-208	1	97	social	social	ADJ
gujaf-208	1	98	sciences	science	NOUN
gujaf-208	1	99	,	,	PUNCT
gujaf-208	1	100	federal	federal	ADJ
gujaf-208	1	101	university	university	NOUN
gujaf-208	1	102	gusau	gusau	NOUN
gujaf-208	1	103	,	,	PUNCT
gujaf-208	1	104	zamfara	zamfara	PROPN
gujaf-208	1	105	state	state	NOUN
gujaf-208	1	106	-nigeria	-nigeria	PROPN
gujaf-208	1	107	all	all	DET
gujaf-208	1	108	rights	right	NOUN
gujaf-208	1	109	reserved	reserve	VERB
gujaf-208	1	110	except	except	SCONJ
gujaf-208	1	111	for	for	ADP
gujaf-208	1	112	academic	academic	ADJ
gujaf-208	1	113	purposes	purpose	NOUN
gujaf-208	1	114	no	no	DET
gujaf-208	1	115	part	part	NOUN
gujaf-208	1	116	or	or	CCONJ
gujaf-208	1	117	whole	whole	NOUN
gujaf-208	1	118	of	of	ADP
gujaf-208	1	119	this	this	DET
gujaf-208	1	120	publication	publication	NOUN
gujaf-208	1	121	is	be	AUX
gujaf-208	1	122	allowed	allow	VERB
gujaf-208	1	123	to	to	PART
gujaf-208	1	124	be	be	AUX
gujaf-208	1	125	reproduced	reproduce	VERB
gujaf-208	1	126	,	,	PUNCT
gujaf-208	1	127	stored	store	VERB
gujaf-208	1	128	in	in	ADP
gujaf-208	1	129	a	a	DET
gujaf-208	1	130	retrieval	retrieval	NOUN
gujaf-208	1	131	system	system	NOUN
gujaf-208	1	132	or	or	CCONJ
gujaf-208	1	133	transmitted	transmit	VERB
gujaf-208	1	134	in	in	ADP
gujaf-208	1	135	any	any	DET
gujaf-208	1	136	form	form	NOUN
gujaf-208	1	137	or	or	CCONJ
gujaf-208	1	138	by	by	ADP
gujaf-208	1	139	any	any	DET
gujaf-208	1	140	means	mean	NOUN
gujaf-208	1	141	be	be	AUX
gujaf-208	1	142	it	it	PRON
gujaf-208	1	143	mechanical	mechanical	ADJ
gujaf-208	1	144	,	,	PUNCT
gujaf-208	1	145	electrical	electrical	ADJ
gujaf-208	1	146	,	,	PUNCT
gujaf-208	1	147	photocopying	photocopying	NOUN
gujaf-208	1	148	,	,	PUNCT
gujaf-208	1	149	recording	recording	NOUN
gujaf-208	1	150	or	or	CCONJ
gujaf-208	1	151	otherwise	otherwise	ADV
gujaf-208	1	152	,	,	PUNCT
gujaf-208	1	153	without	without	ADP
gujaf-208	1	154	prior	prior	ADJ
gujaf-208	1	155	permission	permission	NOUN
gujaf-208	1	156	of	of	ADP
gujaf-208	1	157	the	the	DET
gujaf-208	1	158	copyright	copyright	NOUN
gujaf-208	1	159	owner	owner	NOUN
gujaf-208	1	160	.	.	PUNCT
gujaf-208	2	1	published	publish	VERB
gujaf-208	2	2	and	and	CCONJ
gujaf-208	2	3	printed	print	VERB
gujaf-208	2	4	by	by	ADP
gujaf-208	2	5	:	:	PUNCT
gujaf-208	2	6	ahmadu	ahmadu	PROPN
gujaf-208	2	7	bello	bello	PROPN
gujaf-208	2	8	university	university	PROPN
gujaf-208	2	9	press	press	NOUN
gujaf-208	2	10	limited	limit	VERB
gujaf-208	2	11	,	,	PUNCT
gujaf-208	2	12	zaria	zaria	PROPN
gujaf-208	2	13	kaduna	kaduna	PROPN
gujaf-208	2	14	state	state	PROPN
gujaf-208	2	15	,	,	PUNCT
gujaf-208	2	16	nigeria	nigeria	PROPN
gujaf-208	2	17	.	.	PUNCT
gujaf-208	3	1	tel	tel	ADP
gujaf-208	3	2	:	:	PUNCT
gujaf-208	3	3	08065949711	08065949711	NUM
gujaf-208	3	4	,	,	PUNCT
gujaf-208	3	5	069	069	NUM
gujaf-208	3	6	-	-	SYM
gujaf-208	3	7	879121	879121	NUM
gujaf-208	3	8	e	e	NOUN
gujaf-208	3	9	-	-	NOUN
gujaf-208	3	10	mail	mail	NOUN
gujaf-208	3	11	:	:	PUNCT
gujaf-208	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-208	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-208	4	1	website	website	NOUN
gujaf-208	4	2	:	:	PUNCT
gujaf-208	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-208	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-208	4	5	gusau	gusau	PROPN
gujaf-208	4	6	journal	journal	PROPN
gujaf-208	4	7	of	of	ADP
gujaf-208	4	8	accounting	accounting	NOUN
gujaf-208	4	9	and	and	CCONJ
gujaf-208	4	10	finance	finance	NOUN
gujaf-208	4	11	,	,	PUNCT
gujaf-208	4	12	vol	vol	NOUN
gujaf-208	4	13	.	.	PROPN
gujaf-208	4	14	4	4	NUM
gujaf-208	4	15	,	,	PUNCT
gujaf-208	4	16	issue	issue	NOUN
gujaf-208	4	17	1	1	NUM
gujaf-208	4	18	,	,	PUNCT
gujaf-208	4	19	april	april	PROPN
gujaf-208	4	20	,	,	PUNCT
gujaf-208	4	21	2023	2023	NUM
gujaf-208	4	22	iii	iii	NUM
gujaf-208	4	23	editorial	editorial	PROPN
gujaf-208	4	24	board	board	NOUN
gujaf-208	4	25	editor	editor	NOUN
gujaf-208	4	26	-	-	PUNCT
gujaf-208	4	27	in	in	ADP
gujaf-208	4	28	-	-	PUNCT
gujaf-208	4	29	chief	chief	NOUN
gujaf-208	4	30	:	:	PUNCT
gujaf-208	4	31	prof	prof	PROPN
gujaf-208	4	32	.	.	PUNCT
gujaf-208	4	33	shehu	shehu	PROPN
gujaf-208	5	1	usman	usman	PROPN
gujaf-208	5	2	hassan	hassan	PROPN
gujaf-208	5	3	department	department	PROPN
gujaf-208	5	4	of	of	ADP
gujaf-208	5	5	accounting	accounting	PROPN
gujaf-208	5	6	,	,	PUNCT
gujaf-208	5	7	federal	federal	ADJ
gujaf-208	5	8	university	university	PROPN
gujaf-208	5	9	of	of	ADP
gujaf-208	5	10	kashere	kashere	PROPN
gujaf-208	5	11	,	,	PUNCT
gujaf-208	5	12	gombe	gombe	ADJ
gujaf-208	5	13	state	state	NOUN
gujaf-208	5	14	.	.	PUNCT
gujaf-208	6	1	associate	associate	NOUN
gujaf-208	6	2	editor	editor	NOUN
gujaf-208	6	3	:	:	PUNCT
gujaf-208	6	4	dr	dr	PROPN
gujaf-208	6	5	.	.	PROPN
gujaf-208	6	6	muhammad	muhammad	PROPN
gujaf-208	6	7	mustapha	mustapha	PROPN
gujaf-208	6	8	bagudo	bagudo	PROPN
gujaf-208	6	9	department	department	PROPN
gujaf-208	6	10	of	of	ADP
gujaf-208	6	11	accounting	accounting	PROPN
gujaf-208	6	12	,	,	PUNCT
gujaf-208	6	13	ahmadu	ahmadu	PROPN
gujaf-208	6	14	bello	bello	PROPN
gujaf-208	6	15	university	university	PROPN
gujaf-208	6	16	zaria	zaria	PROPN
gujaf-208	6	17	,	,	PUNCT
gujaf-208	6	18	kaduna	kaduna	PROPN
gujaf-208	6	19	state	state	PROPN
gujaf-208	6	20	.	.	PUNCT
gujaf-208	7	1	managing	manage	VERB
gujaf-208	7	2	editor	editor	NOUN
gujaf-208	7	3	:	:	PUNCT
gujaf-208	7	4	umar	umar	PROPN
gujaf-208	7	5	farouk	farouk	PROPN
gujaf-208	7	6	abdulkarim	abdulkarim	PROPN
gujaf-208	7	7	department	department	PROPN
gujaf-208	7	8	of	of	ADP
gujaf-208	7	9	accounting	accounting	NOUN
gujaf-208	7	10	and	and	CCONJ
gujaf-208	7	11	finance	finance	NOUN
gujaf-208	7	12	,	,	PUNCT
gujaf-208	7	13	federal	federal	ADJ
gujaf-208	7	14	university	university	NOUN
gujaf-208	7	15	gusau	gusau	PROPN
gujaf-208	7	16	,	,	PUNCT
gujaf-208	7	17	zamfara	zamfara	PROPN
gujaf-208	7	18	state	state	PROPN
gujaf-208	7	19	.	.	PUNCT
gujaf-208	8	1	editorial	editorial	PROPN
gujaf-208	8	2	board	board	NOUN
gujaf-208	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-208	8	4	modu	modu	PROPN
gujaf-208	8	5	kumshe	kumshe	PROPN
gujaf-208	8	6	department	department	PROPN
gujaf-208	8	7	of	of	ADP
gujaf-208	8	8	accounting	accounting	PROPN
gujaf-208	8	9	,	,	PUNCT
gujaf-208	8	10	university	university	NOUN
gujaf-208	8	11	of	of	ADP
gujaf-208	8	12	maiduguri	maiduguri	PROPN
gujaf-208	8	13	,	,	PUNCT
gujaf-208	8	14	borno	borno	PROPN
gujaf-208	8	15	state	state	PROPN
gujaf-208	8	16	.	.	PUNCT
gujaf-208	9	1	prof	prof	PROPN
gujaf-208	9	2	ugochukwu	ugochukwu	PROPN
gujaf-208	9	3	c.	c.	PROPN
gujaf-208	9	4	nzewi	nzewi	VERB
gujaf-208	9	5	department	department	PROPN
gujaf-208	9	6	of	of	ADP
gujaf-208	9	7	accounting	accounting	PROPN
gujaf-208	9	8	,	,	PUNCT
gujaf-208	9	9	paul	paul	PROPN
gujaf-208	9	10	university	university	PROPN
gujaf-208	9	11	awka	awka	NOUN
gujaf-208	9	12	,	,	PUNCT
gujaf-208	9	13	anambra	anambra	PROPN
gujaf-208	9	14	state	state	PROPN
gujaf-208	9	15	.	.	PUNCT
gujaf-208	10	1	prof	prof	PROPN
gujaf-208	10	2	kabir	kabir	PROPN
gujaf-208	10	3	tahir	tahir	PROPN
gujaf-208	10	4	hamid	hamid	PROPN
gujaf-208	10	5	department	department	PROPN
gujaf-208	10	6	of	of	ADP
gujaf-208	10	7	accounting	accounting	PROPN
gujaf-208	10	8	,	,	PUNCT
gujaf-208	10	9	bayero	bayero	PROPN
gujaf-208	10	10	university	university	PROPN
gujaf-208	10	11	,	,	PUNCT
gujaf-208	10	12	kano	kano	PROPN
gujaf-208	10	13	,	,	PUNCT
gujaf-208	10	14	kano	kano	PROPN
gujaf-208	10	15	state	state	PROPN
gujaf-208	10	16	.	.	PUNCT
gujaf-208	11	1	prof	prof	PROPN
gujaf-208	11	2	.	.	PUNCT
gujaf-208	12	1	ekoja	ekoja	PROPN
gujaf-208	12	2	b.	b.	PROPN
gujaf-208	12	3	ekoja	ekoja	PROPN
gujaf-208	12	4	department	department	PROPN
gujaf-208	12	5	of	of	ADP
gujaf-208	12	6	accounting	accounting	PROPN
gujaf-208	12	7	,	,	PUNCT
gujaf-208	12	8	university	university	PROPN
gujaf-208	12	9	of	of	ADP
gujaf-208	12	10	jos	jos	PROPN
gujaf-208	12	11	.	.	PROPN
gujaf-208	12	12	prof	prof	PROPN
gujaf-208	12	13	.	.	PUNCT
gujaf-208	13	1	clifford	clifford	PROPN
gujaf-208	13	2	ofurum	ofurum	PROPN
gujaf-208	13	3	department	department	PROPN
gujaf-208	13	4	of	of	ADP
gujaf-208	13	5	accounting	accounting	PROPN
gujaf-208	13	6	,	,	PUNCT
gujaf-208	13	7	university	university	NOUN
gujaf-208	13	8	of	of	ADP
gujaf-208	13	9	portharcourt	portharcourt	PROPN
gujaf-208	13	10	,	,	PUNCT
gujaf-208	13	11	rivers	river	NOUN
gujaf-208	13	12	state	state	PROPN
gujaf-208	13	13	.	.	PUNCT
gujaf-208	14	1	prof	prof	PROPN
gujaf-208	14	2	.	.	PUNCT
gujaf-208	15	1	ahmad	ahmad	PROPN
gujaf-208	15	2	bello	bello	PROPN
gujaf-208	15	3	dogarawa	dogarawa	PROPN
gujaf-208	15	4	department	department	PROPN
gujaf-208	15	5	of	of	ADP
gujaf-208	15	6	accounting	accounting	NOUN
gujaf-208	15	7	,	,	PUNCT
gujaf-208	15	8	ahmadu	ahmadu	PROPN
gujaf-208	15	9	bello	bello	PROPN
gujaf-208	15	10	university	university	PROPN
gujaf-208	15	11	zaria	zaria	PROPN
gujaf-208	15	12	.	.	PUNCT
gujaf-208	16	1	prof	prof	PROPN
gujaf-208	16	2	.	.	PUNCT
gujaf-208	17	1	yusuf	yusuf	PROPN
gujaf-208	17	2	.	.	PUNCT
gujaf-208	18	1	b.	b.	PROPN
gujaf-208	18	2	rahman	rahman	PROPN
gujaf-208	18	3	department	department	PROPN
gujaf-208	18	4	of	of	ADP
gujaf-208	18	5	accounting	accounting	PROPN
gujaf-208	18	6	,	,	PUNCT
gujaf-208	18	7	lagos	lagos	NOUN
gujaf-208	18	8	state	state	PROPN
gujaf-208	18	9	university	university	PROPN
gujaf-208	18	10	,	,	PUNCT
gujaf-208	18	11	lagos	lagos	NOUN
gujaf-208	18	12	state	state	NOUN
gujaf-208	18	13	.	.	PUNCT
gujaf-208	19	1	gusau	gusau	PROPN
gujaf-208	19	2	journal	journal	PROPN
gujaf-208	19	3	of	of	ADP
gujaf-208	19	4	accounting	accounting	NOUN
gujaf-208	19	5	and	and	CCONJ
gujaf-208	19	6	finance	finance	NOUN
gujaf-208	19	7	,	,	PUNCT
gujaf-208	19	8	vol	vol	NOUN
gujaf-208	19	9	.	.	PROPN
gujaf-208	19	10	4	4	NUM
gujaf-208	19	11	,	,	PUNCT
gujaf-208	19	12	issue	issue	NOUN
gujaf-208	19	13	1	1	NUM
gujaf-208	19	14	,	,	PUNCT
gujaf-208	19	15	april	april	PROPN
gujaf-208	19	16	,	,	PUNCT
gujaf-208	19	17	2023	2023	NUM
gujaf-208	19	18	iv	iv	NUM
gujaf-208	19	19	prof	prof	NOUN
gujaf-208	19	20	.	.	PUNCT
gujaf-208	20	1	suleiman	suleiman	PROPN
gujaf-208	20	2	a.	a.	PROPN
gujaf-208	20	3	s.	s.	PROPN
gujaf-208	20	4	aruwa	aruwa	PROPN
gujaf-208	20	5	department	department	PROPN
gujaf-208	20	6	of	of	ADP
gujaf-208	20	7	accounting	accounting	PROPN
gujaf-208	20	8	,	,	PUNCT
gujaf-208	20	9	nasarawa	nasarawa	PROPN
gujaf-208	20	10	state	state	PROPN
gujaf-208	20	11	university	university	PROPN
gujaf-208	20	12	,	,	PUNCT
gujaf-208	20	13	keffi	keffi	PROPN
gujaf-208	20	14	,	,	PUNCT
gujaf-208	20	15	nasarawa	nasarawa	PROPN
gujaf-208	20	16	state	state	PROPN
gujaf-208	20	17	.	.	PUNCT
gujaf-208	21	1	prof	prof	PROPN
gujaf-208	21	2	.	.	PUNCT
gujaf-208	22	1	muhammad	muhammad	PROPN
gujaf-208	22	2	junaidu	junaidu	PROPN
gujaf-208	22	3	kurawa	kurawa	PROPN
gujaf-208	22	4	department	department	PROPN
gujaf-208	22	5	of	of	ADP
gujaf-208	22	6	accounting	accounting	PROPN
gujaf-208	22	7	,	,	PUNCT
gujaf-208	22	8	bayero	bayero	PROPN
gujaf-208	22	9	university	university	PROPN
gujaf-208	22	10	kano	kano	PROPN
gujaf-208	22	11	,	,	PUNCT
gujaf-208	22	12	kano	kano	PROPN
gujaf-208	22	13	state	state	PROPN
gujaf-208	22	14	.	.	PUNCT
gujaf-208	23	1	prof	prof	PROPN
gujaf-208	23	2	.	.	PUNCT
gujaf-208	24	1	muhammad	muhammad	PROPN
gujaf-208	24	2	habibu	habibu	ADJ
gujaf-208	24	3	sabari	sabari	PROPN
gujaf-208	24	4	department	department	PROPN
gujaf-208	24	5	of	of	ADP
gujaf-208	24	6	accounting	accounting	NOUN
gujaf-208	24	7	,	,	PUNCT
gujaf-208	24	8	ahmadu	ahmadu	PROPN
gujaf-208	24	9	bello	bello	PROPN
gujaf-208	24	10	university	university	PROPN
gujaf-208	24	11	,	,	PUNCT
gujaf-208	24	12	zaria	zaria	PROPN
gujaf-208	24	13	.	.	PUNCT
gujaf-208	24	14	prof	prof	PROPN
gujaf-208	24	15	.	.	PUNCT
gujaf-208	25	1	okpanachi	okpanachi	PROPN
gujaf-208	25	2	joshua	joshua	PROPN
gujaf-208	25	3	department	department	PROPN
gujaf-208	25	4	of	of	ADP
gujaf-208	25	5	accounting	accounting	NOUN
gujaf-208	25	6	and	and	CCONJ
gujaf-208	25	7	management	management	NOUN
gujaf-208	25	8	,	,	PUNCT
gujaf-208	25	9	nigerian	nigerian	ADJ
gujaf-208	25	10	defence	defence	PROPN
gujaf-208	25	11	academy	academy	PROPN
gujaf-208	25	12	,	,	PUNCT
gujaf-208	25	13	kaduna	kaduna	PROPN
gujaf-208	25	14	.	.	PROPN
gujaf-208	25	15	prof	prof	PROPN
gujaf-208	25	16	.	.	PUNCT
gujaf-208	26	1	hassan	hassan	PROPN
gujaf-208	26	2	ibrahim	ibrahim	PROPN
gujaf-208	26	3	department	department	PROPN
gujaf-208	26	4	of	of	ADP
gujaf-208	26	5	accounting	accounting	PROPN
gujaf-208	26	6	,	,	PUNCT
gujaf-208	26	7	ibb	ibb	NOUN
gujaf-208	26	8	university	university	NOUN
gujaf-208	26	9	,	,	PUNCT
gujaf-208	26	10	lapai	lapai	NOUN
gujaf-208	26	11	,	,	PUNCT
gujaf-208	26	12	niger	niger	NOUN
gujaf-208	26	13	state	state	NOUN
gujaf-208	26	14	.	.	PUNCT
gujaf-208	27	1	prof	prof	PROPN
gujaf-208	27	2	.	.	PUNCT
gujaf-208	28	1	ifeoma	ifeoma	PROPN
gujaf-208	28	2	mary	mary	PROPN
gujaf-208	28	3	okwo	okwo	PROPN
gujaf-208	28	4	department	department	PROPN
gujaf-208	28	5	of	of	ADP
gujaf-208	28	6	accounting	accounting	PROPN
gujaf-208	28	7	,	,	PUNCT
gujaf-208	28	8	enugu	enugu	PROPN
gujaf-208	28	9	state	state	PROPN
gujaf-208	28	10	university	university	PROPN
gujaf-208	28	11	of	of	ADP
gujaf-208	28	12	science	science	NOUN
gujaf-208	28	13	and	and	CCONJ
gujaf-208	28	14	technology	technology	NOUN
gujaf-208	28	15	,	,	PUNCT
gujaf-208	28	16	enugu	enugu	PROPN
gujaf-208	28	17	state	state	PROPN
gujaf-208	28	18	.	.	PUNCT
gujaf-208	29	1	prof	prof	PROPN
gujaf-208	29	2	.	.	PROPN
gujaf-208	30	1	aminu	aminu	PROPN
gujaf-208	30	2	isah	isah	PROPN
gujaf-208	30	3	department	department	PROPN
gujaf-208	30	4	of	of	ADP
gujaf-208	30	5	accounting	accounting	PROPN
gujaf-208	30	6	,	,	PUNCT
gujaf-208	30	7	bayero	bayero	PROPN
gujaf-208	30	8	university	university	PROPN
gujaf-208	30	9	,	,	PUNCT
gujaf-208	30	10	kano	kano	PROPN
gujaf-208	30	11	,	,	PUNCT
gujaf-208	30	12	kano	kano	PROPN
gujaf-208	30	13	state	state	PROPN
gujaf-208	30	14	.	.	PUNCT
gujaf-208	31	1	prof	prof	PROPN
gujaf-208	31	2	.	.	PUNCT
gujaf-208	32	1	ahmadu	ahmadu	PROPN
gujaf-208	32	2	bello	bello	PROPN
gujaf-208	32	3	department	department	PROPN
gujaf-208	32	4	of	of	ADP
gujaf-208	32	5	accounting	accounting	NOUN
gujaf-208	32	6	,	,	PUNCT
gujaf-208	32	7	ahmadu	ahmadu	PROPN
gujaf-208	32	8	bello	bello	PROPN
gujaf-208	32	9	university	university	PROPN
gujaf-208	32	10	,	,	PUNCT
gujaf-208	32	11	zaria	zaria	PROPN
gujaf-208	32	12	.	.	PUNCT
gujaf-208	33	1	prof	prof	PROPN
gujaf-208	33	2	.	.	PUNCT
gujaf-208	34	1	musa	musa	PROPN
gujaf-208	34	2	yelwa	yelwa	PROPN
gujaf-208	34	3	abubakar	abubakar	PROPN
gujaf-208	34	4	department	department	PROPN
gujaf-208	34	5	of	of	ADP
gujaf-208	34	6	accounting	accounting	PROPN
gujaf-208	34	7	,	,	PUNCT
gujaf-208	34	8	usmanu	usmanu	PROPN
gujaf-208	34	9	danfodiyo	danfodiyo	PROPN
gujaf-208	34	10	university	university	PROPN
gujaf-208	34	11	,	,	PUNCT
gujaf-208	34	12	sokoto	sokoto	PROPN
gujaf-208	34	13	state	state	PROPN
gujaf-208	34	14	.	.	PUNCT
gujaf-208	35	1	prof	prof	PROPN
gujaf-208	35	2	.	.	PUNCT
gujaf-208	36	1	salisu	salisu	PROPN
gujaf-208	36	2	abubakar	abubakar	PROPN
gujaf-208	36	3	department	department	PROPN
gujaf-208	36	4	of	of	ADP
gujaf-208	36	5	accounting	accounting	NOUN
gujaf-208	36	6	,	,	PUNCT
gujaf-208	36	7	ahmadu	ahmadu	PROPN
gujaf-208	36	8	bello	bello	PROPN
gujaf-208	36	9	university	university	PROPN
gujaf-208	36	10	zaria	zaria	PROPN
gujaf-208	36	11	,	,	PUNCT
gujaf-208	36	12	kaduna	kaduna	PROPN
gujaf-208	36	13	state	state	PROPN
gujaf-208	36	14	.	.	PUNCT
gujaf-208	37	1	dr	dr	PROPN
gujaf-208	37	2	.	.	PROPN
gujaf-208	37	3	isaq	isaq	PROPN
gujaf-208	37	4	alhaji	alhaji	PROPN
gujaf-208	37	5	samaila	samaila	PROPN
gujaf-208	37	6	department	department	PROPN
gujaf-208	37	7	of	of	ADP
gujaf-208	37	8	accounting	accounting	PROPN
gujaf-208	37	9	,	,	PUNCT
gujaf-208	37	10	bayero	bayero	PROPN
gujaf-208	37	11	university	university	NOUN
gujaf-208	37	12	,	,	PUNCT
gujaf-208	37	13	kano	kano	PROPN
gujaf-208	37	14	state	state	PROPN
gujaf-208	37	15	.	.	PUNCT
gujaf-208	38	1	dr	dr	PROPN
gujaf-208	38	2	.	.	PROPN
gujaf-208	38	3	fatima	fatima	PROPN
gujaf-208	38	4	alfa	alfa	PROPN
gujaf-208	38	5	department	department	PROPN
gujaf-208	38	6	of	of	ADP
gujaf-208	38	7	accounting	accounting	PROPN
gujaf-208	38	8	,	,	PUNCT
gujaf-208	38	9	university	university	NOUN
gujaf-208	38	10	of	of	ADP
gujaf-208	38	11	maiduguri	maiduguri	PROPN
gujaf-208	38	12	,	,	PUNCT
gujaf-208	38	13	borno	borno	PROPN
gujaf-208	38	14	state	state	PROPN
gujaf-208	38	15	.	.	PUNCT
gujaf-208	39	1	dr	dr	PROPN
gujaf-208	39	2	.	.	PROPN
gujaf-208	39	3	sunusi	sunusi	PROPN
gujaf-208	39	4	sa'ad	sa'ad	PROPN
gujaf-208	39	5	ahmad	ahmad	PROPN
gujaf-208	39	6	department	department	PROPN
gujaf-208	39	7	of	of	ADP
gujaf-208	39	8	accounting	accounting	PROPN
gujaf-208	39	9	,	,	PUNCT
gujaf-208	39	10	federal	federal	ADJ
gujaf-208	39	11	university	university	NOUN
gujaf-208	39	12	dutse	dutse	NOUN
gujaf-208	39	13	,	,	PUNCT
gujaf-208	39	14	jigawa	jigawa	PROPN
gujaf-208	39	15	state	state	PROPN
gujaf-208	39	16	.	.	PUNCT
gujaf-208	40	1	gusau	gusau	PROPN
gujaf-208	40	2	journal	journal	PROPN
gujaf-208	40	3	of	of	ADP
gujaf-208	40	4	accounting	accounting	NOUN
gujaf-208	40	5	and	and	CCONJ
gujaf-208	40	6	finance	finance	NOUN
gujaf-208	40	7	,	,	PUNCT
gujaf-208	40	8	vol	vol	NOUN
gujaf-208	40	9	.	.	PROPN
gujaf-208	40	10	4	4	NUM
gujaf-208	40	11	,	,	PUNCT
gujaf-208	40	12	issue	issue	NOUN
gujaf-208	40	13	1	1	NUM
gujaf-208	40	14	,	,	PUNCT
gujaf-208	40	15	april	april	PROPN
gujaf-208	40	16	,	,	PUNCT
gujaf-208	40	17	2023	2023	NUM
gujaf-208	40	18	v	v	NUM
gujaf-208	40	19	dr	dr	PROPN
gujaf-208	40	20	.	.	PROPN
gujaf-208	40	21	nasiru	nasiru	PROPN
gujaf-208	40	22	a.	a.	PROPN
gujaf-208	40	23	ka’oje	ka’oje	PROPN
gujaf-208	40	24	department	department	PROPN
gujaf-208	40	25	of	of	ADP
gujaf-208	40	26	accounting	accounting	PROPN
gujaf-208	40	27	,	,	PUNCT
gujaf-208	40	28	usmanu	usmanu	PROPN
gujaf-208	40	29	danfodiyo	danfodiyo	PROPN
gujaf-208	40	30	university	university	PROPN
gujaf-208	40	31	sokoto	sokoto	PROPN
gujaf-208	40	32	state	state	PROPN
gujaf-208	40	33	.	.	PUNCT
gujaf-208	41	1	dr	dr	PROPN
gujaf-208	41	2	.	.	PROPN
gujaf-208	41	3	aminu	aminu	PROPN
gujaf-208	41	4	abdullahi	abdullahi	PROPN
gujaf-208	41	5	department	department	PROPN
gujaf-208	41	6	of	of	ADP
gujaf-208	41	7	accounting	accounting	PROPN
gujaf-208	41	8	,	,	PUNCT
gujaf-208	41	9	usmanu	usmanu	PROPN
gujaf-208	41	10	danfodiyo	danfodiyo	PROPN
gujaf-208	41	11	university	university	PROPN
gujaf-208	41	12	sokoto	sokoto	PROPN
gujaf-208	41	13	,	,	PUNCT
gujaf-208	41	14	state	state	PROPN
gujaf-208	41	15	.	.	PUNCT
gujaf-208	42	1	dr	dr	PROPN
gujaf-208	42	2	.	.	PROPN
gujaf-208	42	3	onipe	onipe	PROPN
gujaf-208	42	4	adebenege	adebenege	PROPN
gujaf-208	42	5	yahaya	yahaya	PROPN
gujaf-208	42	6	department	department	PROPN
gujaf-208	42	7	of	of	ADP
gujaf-208	42	8	accounting	accounting	PROPN
gujaf-208	42	9	,	,	PUNCT
gujaf-208	42	10	nigerian	nigerian	ADJ
gujaf-208	42	11	defence	defence	PROPN
gujaf-208	42	12	academy	academy	PROPN
gujaf-208	42	13	,	,	PUNCT
gujaf-208	42	14	kaduna	kaduna	PROPN
gujaf-208	42	15	state	state	PROPN
gujaf-208	42	16	.	.	PUNCT
gujaf-208	43	1	dr	dr	PROPN
gujaf-208	43	2	.	.	PROPN
gujaf-208	43	3	saidu	saidu	PROPN
gujaf-208	43	4	adamu	adamu	PROPN
gujaf-208	43	5	department	department	PROPN
gujaf-208	43	6	of	of	ADP
gujaf-208	43	7	accounting	accounting	PROPN
gujaf-208	43	8	,	,	PUNCT
gujaf-208	43	9	federal	federal	ADJ
gujaf-208	43	10	university	university	PROPN
gujaf-208	43	11	of	of	ADP
gujaf-208	43	12	kashere	kashere	PROPN
gujaf-208	43	13	,	,	PUNCT
gujaf-208	43	14	gombe	gombe	ADJ
gujaf-208	43	15	state	state	NOUN
gujaf-208	43	16	.	.	PUNCT
gujaf-208	44	1	dr	dr	PROPN
gujaf-208	44	2	.	.	PROPN
gujaf-208	44	3	nasiru	nasiru	PROPN
gujaf-208	44	4	yunusa	yunusa	PROPN
gujaf-208	44	5	department	department	PROPN
gujaf-208	44	6	of	of	ADP
gujaf-208	44	7	accounting	accounting	NOUN
gujaf-208	44	8	,	,	PUNCT
gujaf-208	44	9	ahmadu	ahmadu	PROPN
gujaf-208	44	10	bello	bello	PROPN
gujaf-208	44	11	university	university	PROPN
gujaf-208	44	12	zaria	zaria	PROPN
gujaf-208	44	13	.	.	PUNCT
gujaf-208	45	1	dr	dr	PROPN
gujaf-208	45	2	.	.	PROPN
gujaf-208	45	3	aisha	aisha	PROPN
gujaf-208	45	4	nuhu	nuhu	PROPN
gujaf-208	45	5	muhammad	muhammad	PROPN
gujaf-208	45	6	department	department	PROPN
gujaf-208	45	7	of	of	ADP
gujaf-208	45	8	accounting	accounting	PROPN
gujaf-208	45	9	,	,	PUNCT
gujaf-208	45	10	ahmadu	ahmadu	PROPN
gujaf-208	45	11	bello	bello	PROPN
gujaf-208	45	12	university	university	PROPN
gujaf-208	45	13	zaria	zaria	PROPN
gujaf-208	45	14	.	.	PUNCT
gujaf-208	46	1	dr	dr	PROPN
gujaf-208	46	2	.	.	PROPN
gujaf-208	46	3	lawal	lawal	PROPN
gujaf-208	46	4	muhammad	muhammad	PROPN
gujaf-208	46	5	department	department	PROPN
gujaf-208	46	6	of	of	ADP
gujaf-208	46	7	accounting	accounting	PROPN
gujaf-208	46	8	,	,	PUNCT
gujaf-208	46	9	ahmadu	ahmadu	PROPN
gujaf-208	46	10	bello	bello	PROPN
gujaf-208	46	11	university	university	PROPN
gujaf-208	46	12	zaria	zaria	PROPN
gujaf-208	46	13	.	.	PUNCT
gujaf-208	47	1	dr	dr	PROPN
gujaf-208	47	2	.	.	PROPN
gujaf-208	47	3	farouk	farouk	PROPN
gujaf-208	47	4	adeza	adeza	PROPN
gujaf-208	47	5	school	school	NOUN
gujaf-208	47	6	of	of	ADP
gujaf-208	47	7	business	business	NOUN
gujaf-208	47	8	and	and	CCONJ
gujaf-208	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-208	47	10	,	,	PUNCT
gujaf-208	47	11	american	american	PROPN
gujaf-208	47	12	university	university	PROPN
gujaf-208	47	13	of	of	ADP
gujaf-208	47	14	nigeria	nigeria	PROPN
gujaf-208	47	15	,	,	PUNCT
gujaf-208	47	16	yola	yola	PROPN
gujaf-208	47	17	.	.	PUNCT
gujaf-208	48	1	dr	dr	PROPN
gujaf-208	48	2	.	.	PROPN
gujaf-208	48	3	bashir	bashir	PROPN
gujaf-208	48	4	umar	umar	PROPN
gujaf-208	48	5	farouk	farouk	PROPN
gujaf-208	48	6	department	department	PROPN
gujaf-208	48	7	of	of	ADP
gujaf-208	48	8	economics	economic	NOUN
gujaf-208	48	9	,	,	PUNCT
gujaf-208	48	10	federal	federal	ADJ
gujaf-208	48	11	university	university	NOUN
gujaf-208	48	12	gusau	gusau	PROPN
gujaf-208	48	13	,	,	PUNCT
gujaf-208	48	14	zamfara	zamfara	PROPN
gujaf-208	48	15	state	state	PROPN
gujaf-208	48	16	.	.	PUNCT
gujaf-208	49	1	dr	dr	PROPN
gujaf-208	49	2	emmanuel	emmanuel	PROPN
gujaf-208	49	3	omokhuale	omokhuale	PROPN
gujaf-208	49	4	department	department	PROPN
gujaf-208	49	5	of	of	ADP
gujaf-208	49	6	mathematics	mathematics	PROPN
gujaf-208	49	7	,	,	PUNCT
gujaf-208	49	8	federal	federal	ADJ
gujaf-208	49	9	university	university	NOUN
gujaf-208	49	10	gusau	gusau	NOUN
gujaf-208	49	11	,	,	PUNCT
gujaf-208	49	12	zamfara	zamfara	PROPN
gujaf-208	49	13	.	.	PUNCT
gujaf-208	50	1	state	state	PROPN
gujaf-208	50	2	gusau	gusau	PROPN
gujaf-208	50	3	journal	journal	PROPN
gujaf-208	50	4	of	of	ADP
gujaf-208	50	5	accounting	accounting	NOUN
gujaf-208	50	6	and	and	CCONJ
gujaf-208	50	7	finance	finance	NOUN
gujaf-208	50	8	,	,	PUNCT
gujaf-208	50	9	vol	vol	NOUN
gujaf-208	50	10	.	.	PROPN
gujaf-208	50	11	4	4	NUM
gujaf-208	50	12	,	,	PUNCT
gujaf-208	50	13	issue	issue	NOUN
gujaf-208	50	14	1	1	NUM
gujaf-208	50	15	,	,	PUNCT
gujaf-208	50	16	april	april	PROPN
gujaf-208	50	17	,	,	PUNCT
gujaf-208	50	18	2023	2023	NUM
gujaf-208	50	19	vi	vi	NOUN
gujaf-208	50	20	advisory	advisory	NOUN
gujaf-208	50	21	board	board	NOUN
gujaf-208	50	22	members	member	NOUN
gujaf-208	50	23	prof	prof	PROPN
gujaf-208	50	24	.	.	PUNCT
gujaf-208	51	1	kabiru	kabiru	PROPN
gujaf-208	51	2	isah	isah	PROPN
gujaf-208	51	3	dandago	dandago	PROPN
gujaf-208	51	4	,	,	PUNCT
gujaf-208	51	5	bayero	bayero	PROPN
gujaf-208	51	6	university	university	PROPN
gujaf-208	51	7	kano	kano	PROPN
gujaf-208	51	8	,	,	PUNCT
gujaf-208	51	9	kano	kano	PROPN
gujaf-208	51	10	state	state	PROPN
gujaf-208	51	11	.	.	PUNCT
gujaf-208	52	1	prof	prof	PROPN
gujaf-208	52	2	a	a	DET
gujaf-208	52	3	m	m	NOUN
gujaf-208	52	4	bashir	bashir	NOUN
gujaf-208	52	5	,	,	PUNCT
gujaf-208	52	6	usmanu	usmanu	PROPN
gujaf-208	52	7	danfodiyo	danfodiyo	PROPN
gujaf-208	52	8	university	university	PROPN
gujaf-208	52	9	sokoto	sokoto	PROPN
gujaf-208	52	10	,	,	PUNCT
gujaf-208	52	11	sokoto	sokoto	PROPN
gujaf-208	52	12	state	state	PROPN
gujaf-208	52	13	.	.	PUNCT
gujaf-208	53	1	prof	prof	PROPN
gujaf-208	53	2	.	.	PUNCT
gujaf-208	54	1	muhammad	muhammad	PROPN
gujaf-208	54	2	tanko	tanko	PROPN
gujaf-208	54	3	,	,	PUNCT
gujaf-208	54	4	kaduna	kaduna	PROPN
gujaf-208	54	5	state	state	PROPN
gujaf-208	54	6	university	university	PROPN
gujaf-208	54	7	,	,	PUNCT
gujaf-208	54	8	kaduna	kaduna	PROPN
gujaf-208	54	9	.	.	PROPN
gujaf-208	54	10	prof	prof	PROPN
gujaf-208	54	11	.	.	PUNCT
gujaf-208	54	12	bayero	bayero	PROPN
gujaf-208	55	1	a	a	DET
gujaf-208	55	2	m	m	NOUN
gujaf-208	55	3	sabir	sabir	NOUN
gujaf-208	55	4	,	,	PUNCT
gujaf-208	55	5	usmanu	usmanu	PROPN
gujaf-208	55	6	danfodiyo	danfodiyo	PROPN
gujaf-208	55	7	university	university	PROPN
gujaf-208	55	8	sokoto	sokoto	PROPN
gujaf-208	55	9	,	,	PUNCT
gujaf-208	55	10	sokoto	sokoto	PROPN
gujaf-208	55	11	state	state	PROPN
gujaf-208	55	12	.	.	PUNCT
gujaf-208	56	1	prof	prof	PROPN
gujaf-208	56	2	.	.	PUNCT
gujaf-208	57	1	aliyu	aliyu	PROPN
gujaf-208	57	2	sulaiman	sulaiman	PROPN
gujaf-208	57	3	kantudu	kantudu	PROPN
gujaf-208	57	4	,	,	PUNCT
gujaf-208	57	5	bayero	bayero	PROPN
gujaf-208	57	6	university	university	PROPN
gujaf-208	57	7	kano	kano	PROPN
gujaf-208	57	8	,	,	PUNCT
gujaf-208	57	9	kano	kano	PROPN
gujaf-208	57	10	state	state	PROPN
gujaf-208	57	11	.	.	PUNCT
gujaf-208	58	1	editorial	editorial	PROPN
gujaf-208	58	2	secretary	secretary	PROPN
gujaf-208	58	3	usman	usman	PROPN
gujaf-208	58	4	muhammad	muhammad	PROPN
gujaf-208	58	5	adam	adam	PROPN
gujaf-208	58	6	department	department	PROPN
gujaf-208	58	7	of	of	ADP
gujaf-208	58	8	accounting	accounting	NOUN
gujaf-208	58	9	and	and	CCONJ
gujaf-208	58	10	finance	finance	NOUN
gujaf-208	58	11	,	,	PUNCT
gujaf-208	58	12	federal	federal	ADJ
gujaf-208	58	13	university	university	NOUN
gujaf-208	58	14	gusau	gusau	PROPN
gujaf-208	58	15	,	,	PUNCT
gujaf-208	58	16	zamfara	zamfara	PROPN
gujaf-208	58	17	state	state	PROPN
gujaf-208	58	18	.	.	PUNCT
gujaf-208	59	1	gusau	gusau	PROPN
gujaf-208	59	2	journal	journal	PROPN
gujaf-208	59	3	of	of	ADP
gujaf-208	59	4	accounting	accounting	NOUN
gujaf-208	59	5	and	and	CCONJ
gujaf-208	59	6	finance	finance	NOUN
gujaf-208	59	7	,	,	PUNCT
gujaf-208	59	8	vol	vol	NOUN
gujaf-208	59	9	.	.	PROPN
gujaf-208	59	10	4	4	NUM
gujaf-208	59	11	,	,	PUNCT
gujaf-208	59	12	issue	issue	NOUN
gujaf-208	59	13	1	1	NUM
gujaf-208	59	14	,	,	PUNCT
gujaf-208	59	15	april	april	PROPN
gujaf-208	59	16	,	,	PUNCT
gujaf-208	59	17	2023	2023	NUM
gujaf-208	59	18	vii	vii	PROPN
gujaf-208	59	19	call	call	NOUN
gujaf-208	59	20	for	for	ADP
gujaf-208	59	21	papers	paper	NOUN
gujaf-208	59	22	the	the	DET
gujaf-208	59	23	editorial	editorial	ADJ
gujaf-208	59	24	board	board	NOUN
gujaf-208	59	25	of	of	ADP
gujaf-208	59	26	gusau	gusau	PROPN
gujaf-208	59	27	journal	journal	PROPN
gujaf-208	59	28	of	of	ADP
gujaf-208	59	29	accounting	accounting	NOUN
gujaf-208	59	30	and	and	CCONJ
gujaf-208	59	31	finance	finance	NOUN
gujaf-208	59	32	(	(	PUNCT
gujaf-208	59	33	gujaf	gujaf	NOUN
gujaf-208	59	34	)	)	PUNCT
gujaf-208	59	35	is	be	AUX
gujaf-208	59	36	hereby	hereby	ADV
gujaf-208	59	37	inviting	invite	VERB
gujaf-208	59	38	authors	author	NOUN
gujaf-208	59	39	to	to	PART
gujaf-208	59	40	submit	submit	VERB
gujaf-208	59	41	their	their	PRON
gujaf-208	59	42	unpublished	unpublished	ADJ
gujaf-208	59	43	manuscript	manuscript	NOUN
gujaf-208	59	44	for	for	ADP
gujaf-208	59	45	publication	publication	NOUN
gujaf-208	59	46	.	.	PUNCT
gujaf-208	60	1	the	the	DET
gujaf-208	60	2	journal	journal	NOUN
gujaf-208	60	3	is	be	AUX
gujaf-208	60	4	published	publish	VERB
gujaf-208	60	5	in	in	ADP
gujaf-208	60	6	two	two	NUM
gujaf-208	60	7	issues	issue	NOUN
gujaf-208	60	8	of	of	ADP
gujaf-208	60	9	april	april	PROPN
gujaf-208	60	10	and	and	CCONJ
gujaf-208	60	11	october	october	PROPN
gujaf-208	60	12	annually	annually	ADV
gujaf-208	60	13	.	.	PUNCT
gujaf-208	61	1	gujaf	gujaf	NOUN
gujaf-208	61	2	is	be	AUX
gujaf-208	61	3	a	a	DET
gujaf-208	61	4	double	double	ADJ
gujaf-208	61	5	-	-	PUNCT
gujaf-208	61	6	blind	blind	ADJ
gujaf-208	61	7	peer	peer	NOUN
gujaf-208	61	8	reviewed	review	VERB
gujaf-208	61	9	journal	journal	NOUN
gujaf-208	61	10	published	publish	VERB
gujaf-208	61	11	by	by	ADP
gujaf-208	61	12	the	the	DET
gujaf-208	61	13	department	department	NOUN
gujaf-208	61	14	of	of	ADP
gujaf-208	61	15	accounting	accounting	NOUN
gujaf-208	61	16	and	and	CCONJ
gujaf-208	61	17	finance	finance	NOUN
gujaf-208	61	18	,	,	PUNCT
gujaf-208	61	19	faculty	faculty	NOUN
gujaf-208	61	20	of	of	ADP
gujaf-208	61	21	management	management	NOUN
gujaf-208	61	22	and	and	CCONJ
gujaf-208	61	23	social	social	ADJ
gujaf-208	61	24	sciences	science	NOUN
gujaf-208	61	25	,	,	PUNCT
gujaf-208	61	26	federal	federal	ADJ
gujaf-208	61	27	university	university	NOUN
gujaf-208	61	28	gusau	gusau	NOUN
gujaf-208	61	29	,	,	PUNCT
gujaf-208	61	30	zamfara	zamfara	PROPN
gujaf-208	61	31	state	state	PROPN
gujaf-208	61	32	nigeria	nigeria	PROPN
gujaf-208	61	33	the	the	DET
gujaf-208	61	34	journal	journal	PROPN
gujaf-208	61	35	accepts	accept	VERB
gujaf-208	61	36	papers	paper	NOUN
gujaf-208	61	37	in	in	ADP
gujaf-208	61	38	all	all	DET
gujaf-208	61	39	areas	area	NOUN
gujaf-208	61	40	of	of	ADP
gujaf-208	61	41	accounting	accounting	NOUN
gujaf-208	61	42	and	and	CCONJ
gujaf-208	61	43	finance	finance	NOUN
gujaf-208	61	44	for	for	ADP
gujaf-208	61	45	publication	publication	NOUN
gujaf-208	61	46	which	which	PRON
gujaf-208	61	47	include	include	VERB
gujaf-208	61	48	:	:	PUNCT
gujaf-208	61	49	accounting	accounting	NOUN
gujaf-208	61	50	standards	standard	NOUN
gujaf-208	61	51	,	,	PUNCT
gujaf-208	61	52	accounting	account	VERB
gujaf-208	61	53	information	information	NOUN
gujaf-208	61	54	system	system	NOUN
gujaf-208	61	55	,	,	PUNCT
gujaf-208	61	56	financial	financial	ADJ
gujaf-208	61	57	reporting	reporting	NOUN
gujaf-208	61	58	,	,	PUNCT
gujaf-208	61	59	earnings	earning	NOUN
gujaf-208	61	60	management	management	NOUN
gujaf-208	61	61	,	,	PUNCT
gujaf-208	61	62	,	,	PUNCT
gujaf-208	61	63	auditing	auditing	NOUN
gujaf-208	61	64	and	and	CCONJ
gujaf-208	61	65	investigation	investigation	NOUN
gujaf-208	61	66	,	,	PUNCT
gujaf-208	61	67	auditing	auditing	NOUN
gujaf-208	61	68	and	and	CCONJ
gujaf-208	61	69	standards	standard	NOUN
gujaf-208	61	70	,	,	PUNCT
gujaf-208	61	71	public	public	ADJ
gujaf-208	61	72	sector	sector	NOUN
gujaf-208	61	73	accounting	accounting	NOUN
gujaf-208	61	74	and	and	CCONJ
gujaf-208	61	75	auditing	auditing	NOUN
gujaf-208	61	76	,	,	PUNCT
gujaf-208	61	77	taxation	taxation	NOUN
gujaf-208	61	78	and	and	CCONJ
gujaf-208	61	79	revenue	revenue	NOUN
gujaf-208	61	80	administration	administration	NOUN
gujaf-208	61	81	,	,	PUNCT
gujaf-208	61	82	corporate	corporate	ADJ
gujaf-208	61	83	governance	governance	NOUN
gujaf-208	61	84	issues	issue	NOUN
gujaf-208	61	85	,	,	PUNCT
gujaf-208	61	86	corporate	corporate	ADJ
gujaf-208	61	87	social	social	ADJ
gujaf-208	61	88	responsibility	responsibility	NOUN
gujaf-208	61	89	,	,	PUNCT
gujaf-208	61	90	sustainability	sustainability	NOUN
gujaf-208	61	91	and	and	CCONJ
gujaf-208	61	92	environmental	environmental	ADJ
gujaf-208	61	93	reporting	reporting	NOUN
gujaf-208	61	94	issue	issue	NOUN
gujaf-208	61	95	,	,	PUNCT
gujaf-208	61	96	information	information	NOUN
gujaf-208	61	97	and	and	CCONJ
gujaf-208	61	98	communication	communication	NOUN
gujaf-208	61	99	technology	technology	NOUN
gujaf-208	61	100	issues	issue	NOUN
gujaf-208	61	101	,	,	PUNCT
gujaf-208	61	102	bankruptcy	bankruptcy	NOUN
gujaf-208	61	103	prediction	prediction	NOUN
gujaf-208	61	104	,	,	PUNCT
gujaf-208	61	105	corporate	corporate	ADJ
gujaf-208	61	106	finance	finance	NOUN
gujaf-208	61	107	,	,	PUNCT
gujaf-208	61	108	personal	personal	ADJ
gujaf-208	61	109	finance	finance	NOUN
gujaf-208	61	110	,	,	PUNCT
gujaf-208	61	111	merger	merger	NOUN
gujaf-208	61	112	and	and	CCONJ
gujaf-208	61	113	acquisitions	acquisition	NOUN
gujaf-208	61	114	,	,	PUNCT
gujaf-208	61	115	capital	capital	NOUN
gujaf-208	61	116	structure	structure	NOUN
gujaf-208	61	117	,	,	PUNCT
gujaf-208	61	118	working	work	VERB
gujaf-208	61	119	capital	capital	NOUN
gujaf-208	61	120	management	management	NOUN
gujaf-208	61	121	,	,	PUNCT
gujaf-208	61	122	enterprises	enterprise	NOUN
gujaf-208	61	123	risk	risk	NOUN
gujaf-208	61	124	management	management	NOUN
gujaf-208	61	125	,	,	PUNCT
gujaf-208	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-208	61	127	,	,	PUNCT
gujaf-208	61	128	international	international	ADJ
gujaf-208	61	129	business	business	NOUN
gujaf-208	61	130	accounting	accounting	NOUN
gujaf-208	61	131	and	and	CCONJ
gujaf-208	61	132	finance	finance	NOUN
gujaf-208	61	133	,	,	PUNCT
gujaf-208	61	134	banking	banking	NOUN
gujaf-208	61	135	crises	crisis	NOUN
gujaf-208	61	136	,	,	PUNCT
gujaf-208	61	137	bank	bank	NOUN
gujaf-208	61	138	’s	’s	PART
gujaf-208	61	139	profitability	profitability	NOUN
gujaf-208	61	140	,	,	PUNCT
gujaf-208	61	141	risk	risk	NOUN
gujaf-208	61	142	and	and	CCONJ
gujaf-208	61	143	insurance	insurance	NOUN
gujaf-208	61	144	issue	issue	NOUN
gujaf-208	61	145	,	,	PUNCT
gujaf-208	61	146	islamic	islamic	ADJ
gujaf-208	61	147	finance	finance	NOUN
gujaf-208	61	148	,	,	PUNCT
gujaf-208	61	149	conventional	conventional	ADJ
gujaf-208	61	150	and	and	CCONJ
gujaf-208	61	151	islamic	islamic	ADJ
gujaf-208	61	152	banks	bank	NOUN
gujaf-208	61	153	and	and	CCONJ
gujaf-208	61	154	so	so	ADV
gujaf-208	61	155	forth	forth	ADV
gujaf-208	61	156	.	.	PUNCT
gujaf-208	62	1	guidelines	guideline	NOUN
gujaf-208	62	2	for	for	ADP
gujaf-208	62	3	submission	submission	NOUN
gujaf-208	62	4	and	and	CCONJ
gujaf-208	62	5	manuscript	manuscript	NOUN
gujaf-208	62	6	format	format	VERB
gujaf-208	62	7	the	the	DET
gujaf-208	62	8	submission	submission	NOUN
gujaf-208	62	9	language	language	NOUN
gujaf-208	62	10	is	be	AUX
gujaf-208	62	11	english	english	PROPN
gujaf-208	62	12	and	and	CCONJ
gujaf-208	62	13	must	must	AUX
gujaf-208	62	14	be	be	AUX
gujaf-208	62	15	a	a	DET
gujaf-208	62	16	well	well	ADV
gujaf-208	62	17	-	-	PUNCT
gujaf-208	62	18	researched	research	VERB
gujaf-208	62	19	original	original	ADJ
gujaf-208	62	20	manuscript	manuscript	NOUN
gujaf-208	62	21	that	that	PRON
gujaf-208	62	22	has	have	AUX
gujaf-208	62	23	not	not	PART
gujaf-208	62	24	previously	previously	ADV
gujaf-208	62	25	been	be	AUX
gujaf-208	62	26	submitted	submit	VERB
gujaf-208	62	27	elsewhere	elsewhere	ADV
gujaf-208	62	28	for	for	ADP
gujaf-208	62	29	publication	publication	NOUN
gujaf-208	62	30	.	.	PUNCT
gujaf-208	63	1	the	the	DET
gujaf-208	63	2	paper	paper	NOUN
gujaf-208	63	3	should	should	AUX
gujaf-208	63	4	not	not	PART
gujaf-208	63	5	exceed	exceed	VERB
gujaf-208	63	6	more	more	ADJ
gujaf-208	63	7	than	than	ADP
gujaf-208	63	8	15	15	NUM
gujaf-208	63	9	pages	page	NOUN
gujaf-208	63	10	on	on	ADP
gujaf-208	63	11	a4	a4	NOUN
gujaf-208	63	12	type	type	NOUN
gujaf-208	63	13	paper	paper	NOUN
gujaf-208	63	14	in	in	ADP
gujaf-208	63	15	ms	ms	ADJ
gujaf-208	63	16	-	-	PUNCT
gujaf-208	63	17	word	word	NOUN
gujaf-208	63	18	format	format	NOUN
gujaf-208	63	19	,	,	PUNCT
gujaf-208	63	20	1.5	1.5	NUM
gujaf-208	63	21	-	-	PUNCT
gujaf-208	63	22	line	line	NOUN
gujaf-208	63	23	spacing	spacing	NOUN
gujaf-208	63	24	,	,	PUNCT
gujaf-208	63	25	12	12	NUM
gujaf-208	63	26	font	font	NOUN
gujaf-208	63	27	size	size	NOUN
gujaf-208	63	28	in	in	ADP
gujaf-208	63	29	times	time	NOUN
gujaf-208	63	30	new	new	ADJ
gujaf-208	63	31	roman	roman	NOUN
gujaf-208	63	32	.	.	PUNCT
gujaf-208	64	1	manuscript	manuscript	NOUN
gujaf-208	64	2	should	should	AUX
gujaf-208	64	3	be	be	AUX
gujaf-208	64	4	tested	test	VERB
gujaf-208	64	5	for	for	ADP
gujaf-208	64	6	plagiarism	plagiarism	NOUN
gujaf-208	64	7	before	before	ADP
gujaf-208	64	8	submission	submission	NOUN
gujaf-208	64	9	,	,	PUNCT
gujaf-208	64	10	as	as	SCONJ
gujaf-208	64	11	the	the	DET
gujaf-208	64	12	maximum	maximum	ADJ
gujaf-208	64	13	similarity	similarity	NOUN
gujaf-208	64	14	index	index	NOUN
gujaf-208	64	15	acceptable	acceptable	ADJ
gujaf-208	64	16	by	by	ADP
gujaf-208	64	17	gujaf	gujaf	NOUN
gujaf-208	64	18	is	be	AUX
gujaf-208	64	19	25	25	NUM
gujaf-208	64	20	percent	percent	NOUN
gujaf-208	64	21	.	.	PUNCT
gujaf-208	65	1	furthermore	furthermore	ADV
gujaf-208	65	2	,	,	PUNCT
gujaf-208	65	3	the	the	DET
gujaf-208	65	4	length	length	NOUN
gujaf-208	65	5	of	of	ADP
gujaf-208	65	6	a	a	DET
gujaf-208	65	7	complete	complete	ADJ
gujaf-208	65	8	article	article	NOUN
gujaf-208	65	9	should	should	AUX
gujaf-208	65	10	not	not	PART
gujaf-208	65	11	exceed	exceed	VERB
gujaf-208	65	12	5000	5000	NUM
gujaf-208	65	13	words	word	NOUN
gujaf-208	65	14	including	include	VERB
gujaf-208	65	15	an	an	DET
gujaf-208	65	16	abstract	abstract	NOUN
gujaf-208	65	17	of	of	ADP
gujaf-208	65	18	not	not	PART
gujaf-208	65	19	more	more	ADJ
gujaf-208	65	20	than	than	ADP
gujaf-208	65	21	250	250	NUM
gujaf-208	65	22	words	word	NOUN
gujaf-208	65	23	with	with	ADP
gujaf-208	65	24	a	a	DET
gujaf-208	65	25	minimum	minimum	NOUN
gujaf-208	65	26	of	of	ADP
gujaf-208	65	27	four	four	NUM
gujaf-208	65	28	key	key	ADJ
gujaf-208	65	29	words	word	NOUN
gujaf-208	65	30	immediately	immediately	ADV
gujaf-208	65	31	after	after	ADP
gujaf-208	65	32	the	the	DET
gujaf-208	65	33	abstract	abstract	NOUN
gujaf-208	65	34	.	.	PUNCT
gujaf-208	66	1	all	all	DET
gujaf-208	66	2	references	reference	NOUN
gujaf-208	66	3	including	include	VERB
gujaf-208	66	4	in	in	ADP
gujaf-208	66	5	text	text	NOUN
gujaf-208	66	6	citation	citation	NOUN
gujaf-208	66	7	and	and	CCONJ
gujaf-208	66	8	reference	reference	NOUN
gujaf-208	66	9	list	list	NOUN
gujaf-208	66	10	,	,	PUNCT
gujaf-208	66	11	tables	table	NOUN
gujaf-208	66	12	and	and	CCONJ
gujaf-208	66	13	figures	figure	NOUN
gujaf-208	66	14	should	should	AUX
gujaf-208	66	15	be	be	AUX
gujaf-208	66	16	in	in	ADP
gujaf-208	66	17	line	line	NOUN
gujaf-208	66	18	with	with	ADP
gujaf-208	66	19	apa	apa	PROPN
gujaf-208	66	20	7th	7th	PROPN
gujaf-208	66	21	edition	edition	NOUN
gujaf-208	66	22	publication	publication	NOUN
gujaf-208	66	23	manual	manual	NOUN
gujaf-208	66	24	.	.	PUNCT
gujaf-208	67	1	finally	finally	ADV
gujaf-208	67	2	,	,	PUNCT
gujaf-208	67	3	manuscript	manuscript	NOUN
gujaf-208	67	4	should	should	AUX
gujaf-208	67	5	be	be	AUX
gujaf-208	67	6	send	send	VERB
gujaf-208	67	7	to	to	ADP
gujaf-208	67	8	our	our	PRON
gujaf-208	67	9	email	email	NOUN
gujaf-208	67	10	address	address	NOUN
gujaf-208	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-208	67	12	and	and	CCONJ
gujaf-208	67	13	a	a	DET
gujaf-208	67	14	copy	copy	NOUN
gujaf-208	67	15	to	to	ADP
gujaf-208	67	16	our	our	PRON
gujaf-208	67	17	website	website	NOUN
gujaf-208	67	18	on	on	ADP
gujaf-208	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-208	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-208	67	21	gusau	gusau	ADJ
gujaf-208	67	22	journal	journal	NOUN
gujaf-208	67	23	of	of	ADP
gujaf-208	67	24	accounting	accounting	NOUN
gujaf-208	67	25	and	and	CCONJ
gujaf-208	67	26	finance	finance	NOUN
gujaf-208	67	27	,	,	PUNCT
gujaf-208	67	28	vol	vol	NOUN
gujaf-208	67	29	.	.	PROPN
gujaf-208	67	30	4	4	NUM
gujaf-208	67	31	,	,	PUNCT
gujaf-208	67	32	issue	issue	NOUN
gujaf-208	67	33	1	1	NUM
gujaf-208	67	34	,	,	PUNCT
gujaf-208	67	35	april	april	PROPN
gujaf-208	67	36	,	,	PUNCT
gujaf-208	67	37	2023	2023	NUM
gujaf-208	67	38	viii	viii	ADJ
gujaf-208	67	39	publication	publication	NOUN
gujaf-208	67	40	procedure	procedure	NOUN
gujaf-208	67	41	after	after	ADP
gujaf-208	67	42	receiving	receive	VERB
gujaf-208	67	43	a	a	DET
gujaf-208	67	44	manuscript	manuscript	NOUN
gujaf-208	67	45	that	that	PRON
gujaf-208	67	46	is	be	AUX
gujaf-208	67	47	within	within	ADP
gujaf-208	67	48	the	the	DET
gujaf-208	67	49	similarity	similarity	NOUN
gujaf-208	67	50	index	index	NOUN
gujaf-208	67	51	threshold	threshold	NOUN
gujaf-208	67	52	,	,	PUNCT
gujaf-208	67	53	a	a	DET
gujaf-208	67	54	confirmation	confirmation	NOUN
gujaf-208	67	55	email	email	NOUN
gujaf-208	67	56	will	will	AUX
gujaf-208	67	57	be	be	AUX
gujaf-208	67	58	send	send	VERB
gujaf-208	67	59	together	together	ADV
gujaf-208	67	60	with	with	ADP
gujaf-208	67	61	a	a	DET
gujaf-208	67	62	request	request	NOUN
gujaf-208	67	63	to	to	PART
gujaf-208	67	64	pay	pay	VERB
gujaf-208	67	65	a	a	DET
gujaf-208	67	66	review	review	NOUN
gujaf-208	67	67	proceeding	proceeding	NOUN
gujaf-208	67	68	fee	fee	NOUN
gujaf-208	67	69	.	.	PUNCT
gujaf-208	68	1	at	at	ADP
gujaf-208	68	2	this	this	DET
gujaf-208	68	3	point	point	NOUN
gujaf-208	68	4	,	,	PUNCT
gujaf-208	68	5	the	the	DET
gujaf-208	68	6	editorial	editorial	ADJ
gujaf-208	68	7	board	board	NOUN
gujaf-208	68	8	will	will	AUX
gujaf-208	68	9	take	take	VERB
gujaf-208	68	10	a	a	DET
gujaf-208	68	11	decision	decision	NOUN
gujaf-208	68	12	on	on	ADP
gujaf-208	68	13	accepting	accept	VERB
gujaf-208	68	14	,	,	PUNCT
gujaf-208	68	15	rejecting	reject	VERB
gujaf-208	68	16	or	or	CCONJ
gujaf-208	68	17	making	make	VERB
gujaf-208	68	18	a	a	DET
gujaf-208	68	19	resubmission	resubmission	NOUN
gujaf-208	68	20	of	of	ADP
gujaf-208	68	21	the	the	DET
gujaf-208	68	22	manuscript	manuscript	NOUN
gujaf-208	68	23	based	base	VERB
gujaf-208	68	24	on	on	ADP
gujaf-208	68	25	the	the	DET
gujaf-208	68	26	outcome	outcome	NOUN
gujaf-208	68	27	of	of	ADP
gujaf-208	68	28	the	the	DET
gujaf-208	68	29	double	double	ADJ
gujaf-208	68	30	-	-	PUNCT
gujaf-208	68	31	blind	blind	ADJ
gujaf-208	68	32	peer	peer	NOUN
gujaf-208	68	33	review	review	NOUN
gujaf-208	68	34	.	.	PUNCT
gujaf-208	69	1	those	those	DET
gujaf-208	69	2	authors	author	NOUN
gujaf-208	69	3	whose	whose	DET
gujaf-208	69	4	manuscript	manuscript	NOUN
gujaf-208	69	5	were	be	AUX
gujaf-208	69	6	accepted	accept	VERB
gujaf-208	69	7	for	for	ADP
gujaf-208	69	8	publication	publication	NOUN
gujaf-208	69	9	will	will	AUX
gujaf-208	69	10	be	be	AUX
gujaf-208	69	11	asked	ask	VERB
gujaf-208	69	12	to	to	PART
gujaf-208	69	13	pay	pay	VERB
gujaf-208	69	14	a	a	DET
gujaf-208	69	15	publication	publication	NOUN
gujaf-208	69	16	fee	fee	NOUN
gujaf-208	69	17	,	,	PUNCT
gujaf-208	69	18	after	after	ADP
gujaf-208	69	19	effecting	effect	VERB
gujaf-208	69	20	all	all	DET
gujaf-208	69	21	suggested	suggest	VERB
gujaf-208	69	22	corrections	correction	NOUN
gujaf-208	69	23	and	and	CCONJ
gujaf-208	69	24	changes	change	NOUN
gujaf-208	69	25	made	make	VERB
gujaf-208	69	26	on	on	ADP
gujaf-208	69	27	the	the	DET
gujaf-208	69	28	manuscript	manuscript	NOUN
gujaf-208	69	29	.	.	PUNCT
gujaf-208	70	1	all	all	DET
gujaf-208	70	2	corrected	correct	VERB
gujaf-208	70	3	papers	paper	NOUN
gujaf-208	70	4	returned	return	VERB
gujaf-208	70	5	within	within	ADP
gujaf-208	70	6	the	the	DET
gujaf-208	70	7	specified	specify	VERB
gujaf-208	70	8	time	time	NOUN
gujaf-208	70	9	frame	frame	NOUN
gujaf-208	70	10	will	will	AUX
gujaf-208	70	11	be	be	AUX
gujaf-208	70	12	published	publish	VERB
gujaf-208	70	13	in	in	ADP
gujaf-208	70	14	that	that	DET
gujaf-208	70	15	issue	issue	NOUN
gujaf-208	70	16	.	.	PUNCT
gujaf-208	71	1	payment	payment	NOUN
gujaf-208	71	2	details	detail	NOUN
gujaf-208	71	3	bank	bank	NOUN
gujaf-208	71	4	:	:	PUNCT
gujaf-208	71	5	fcmb	fcmb	PROPN
gujaf-208	71	6	account	account	PROPN
gujaf-208	71	7	number	number	NOUN
gujaf-208	71	8	:	:	PUNCT
gujaf-208	71	9	7278465011	7278465011	NUM
gujaf-208	71	10	account	account	NOUN
gujaf-208	71	11	name	name	NOUN
gujaf-208	71	12	:	:	PUNCT
gujaf-208	71	13	gusau	gusau	PROPN
gujaf-208	71	14	journal	journal	NOUN
gujaf-208	71	15	of	of	ADP
gujaf-208	71	16	accounting	accounting	NOUN
gujaf-208	71	17	and	and	CCONJ
gujaf-208	71	18	finance	finance	NOUN
gujaf-208	71	19	for	for	ADP
gujaf-208	71	20	inquiry	inquiry	NOUN
gujaf-208	71	21	the	the	DET
gujaf-208	71	22	head	head	NOUN
gujaf-208	71	23	,	,	PUNCT
gujaf-208	71	24	department	department	NOUN
gujaf-208	71	25	of	of	ADP
gujaf-208	71	26	accounting	accounting	NOUN
gujaf-208	71	27	and	and	CCONJ
gujaf-208	71	28	finance	finance	NOUN
gujaf-208	71	29	,	,	PUNCT
gujaf-208	71	30	federal	federal	ADJ
gujaf-208	71	31	university	university	NOUN
gujaf-208	71	32	gusau	gusau	PROPN
gujaf-208	71	33	,	,	PUNCT
gujaf-208	71	34	zamfara	zamfara	PROPN
gujaf-208	71	35	state	state	PROPN
gujaf-208	71	36	.	.	PUNCT
gujaf-208	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-208	73	1	+2348069393824	+2348069393824	PRON
gujaf-208	73	2	for	for	ADP
gujaf-208	73	3	more	more	ADJ
gujaf-208	73	4	information	information	NOUN
gujaf-208	73	5	,	,	PUNCT
gujaf-208	73	6	contact	contact	VERB
gujaf-208	73	7	the	the	DET
gujaf-208	73	8	editor	editor	NOUN
gujaf-208	73	9	-	-	PUNCT
gujaf-208	73	10	in	in	ADP
gujaf-208	73	11	-	-	PUNCT
gujaf-208	73	12	chief	chief	NOUN
gujaf-208	73	13	on	on	ADP
gujaf-208	73	14	+2348067766435	+2348067766435	NUM
gujaf-208	73	15	the	the	DET
gujaf-208	73	16	associate	associate	ADJ
gujaf-208	73	17	editor	editor	NOUN
gujaf-208	73	18	on	on	ADP
gujaf-208	73	19	+2348036057525	+2348036057525	NUM
gujaf-208	73	20	or	or	CCONJ
gujaf-208	73	21	visit	visit	VERB
gujaf-208	73	22	our	our	PRON
gujaf-208	73	23	website	website	NOUN
gujaf-208	73	24	on	on	ADP
gujaf-208	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-208	73	26	or	or	CCONJ
gujaf-208	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-208	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-208	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-208	73	30	gusau	gusau	ADJ
gujaf-208	73	31	journal	journal	NOUN
gujaf-208	73	32	of	of	ADP
gujaf-208	73	33	accounting	accounting	NOUN
gujaf-208	73	34	and	and	CCONJ
gujaf-208	73	35	finance	finance	NOUN
gujaf-208	73	36	,	,	PUNCT
gujaf-208	73	37	vol	vol	NOUN
gujaf-208	73	38	.	.	PROPN
gujaf-208	73	39	4	4	NUM
gujaf-208	73	40	,	,	PUNCT
gujaf-208	73	41	issue	issue	NOUN
gujaf-208	73	42	1	1	NUM
gujaf-208	73	43	,	,	PUNCT
gujaf-208	73	44	april	april	PROPN
gujaf-208	73	45	,	,	PUNCT
gujaf-208	73	46	2023	2023	NUM
gujaf-208	73	47	ix	ix	ADP
gujaf-208	73	48	contents	content	NOUN
gujaf-208	73	49	board	board	NOUN
gujaf-208	73	50	characteristics	characteristic	NOUN
gujaf-208	73	51	and	and	CCONJ
gujaf-208	73	52	earnings	earning	NOUN
gujaf-208	73	53	management	management	NOUN
gujaf-208	73	54	of	of	ADP
gujaf-208	73	55	listed	list	VERB
gujaf-208	73	56	consumer	consumer	NOUN
gujaf-208	73	57	goods	good	NOUN
gujaf-208	73	58	firms	firm	NOUN
gujaf-208	73	59	in	in	ADP
gujaf-208	73	60	nigeria	nigeria	PROPN
gujaf-208	73	61	benjamin	benjamin	PROPN
gujaf-208	73	62	gwabin	gwabin	PROPN
gujaf-208	73	63	joseph	joseph	PROPN
gujaf-208	73	64	,	,	PUNCT
gujaf-208	73	65	murtala	murtala	PROPN
gujaf-208	73	66	abdullahi	abdullahi	PROPN
gujaf-208	73	67	phd	phd	PROPN
gujaf-208	73	68	,	,	PUNCT
gujaf-208	73	69	benjamin	benjamin	PROPN
gujaf-208	73	70	kumai	kumai	PROPN
gujaf-208	73	71	gugong	gugong	PROPN
gujaf-208	73	72	phd	phd	PROPN
gujaf-208	73	73	1	1	NUM
gujaf-208	73	74	dividend	dividend	NOUN
gujaf-208	73	75	policy	policy	NOUN
gujaf-208	73	76	and	and	CCONJ
gujaf-208	73	77	value	value	NOUN
gujaf-208	73	78	of	of	ADP
gujaf-208	73	79	listed	list	VERB
gujaf-208	73	80	non	non	ADJ
gujaf-208	73	81	-	-	ADJ
gujaf-208	73	82	financial	financial	ADJ
gujaf-208	73	83	companies	company	NOUN
gujaf-208	73	84	in	in	ADP
gujaf-208	73	85	nigeria	nigeria	PROPN
gujaf-208	73	86	:	:	PUNCT
gujaf-208	73	87	the	the	DET
gujaf-208	73	88	moderating	moderate	VERB
gujaf-208	73	89	effect	effect	NOUN
gujaf-208	73	90	of	of	ADP
gujaf-208	73	91	investment	investment	NOUN
gujaf-208	73	92	opportunity	opportunity	NOUN
gujaf-208	73	93	abubakar	abubakar	PROPN
gujaf-208	73	94	umar	umar	PROPN
gujaf-208	73	95	18	18	NUM
gujaf-208	73	96	trialability	trialability	NOUN
gujaf-208	73	97	and	and	CCONJ
gujaf-208	73	98	observability	observability	NOUN
gujaf-208	73	99	of	of	ADP
gujaf-208	73	100	accrual	accrual	ADJ
gujaf-208	73	101	basis	basis	NOUN
gujaf-208	73	102	international	international	ADJ
gujaf-208	73	103	public	public	ADJ
gujaf-208	73	104	sector	sector	NOUN
gujaf-208	73	105	accounting	accounting	NOUN
gujaf-208	73	106	standards	standard	NOUN
gujaf-208	73	107	implementation	implementation	NOUN
gujaf-208	73	108	in	in	ADP
gujaf-208	73	109	nigeria	nigeria	PROPN
gujaf-208	73	110	aliyu	aliyu	PROPN
gujaf-208	73	111	abdullahi	abdullahi	PROPN
gujaf-208	73	112	ahmed	ahmed	PROPN
gujaf-208	73	113	phd	phd	PROPN
gujaf-208	73	114	,	,	PUNCT
gujaf-208	73	115	zakari	zakari	PROPN
gujaf-208	73	116	usman	usman	PROPN
gujaf-208	73	117	35	35	NUM
gujaf-208	73	118	liquidity	liquidity	NOUN
gujaf-208	73	119	risk	risk	NOUN
gujaf-208	73	120	and	and	CCONJ
gujaf-208	73	121	performance	performance	NOUN
gujaf-208	73	122	of	of	ADP
gujaf-208	73	123	non	non	ADJ
gujaf-208	73	124	-	-	ADJ
gujaf-208	73	125	financial	financial	ADJ
gujaf-208	73	126	firms	firm	NOUN
gujaf-208	73	127	listed	list	VERB
gujaf-208	73	128	on	on	ADP
gujaf-208	73	129	the	the	DET
gujaf-208	73	130	nigerian	nigerian	ADJ
gujaf-208	73	131	stockexchange	stockexchange	NOUN
gujaf-208	73	132	muhammed	muhamme	VERB
gujaf-208	73	133	alhaji	alhaji	PROPN
gujaf-208	73	134	abubakar	abubakar	PROPN
gujaf-208	73	135	,	,	PUNCT
gujaf-208	73	136	nurnaddia	nurnaddia	PROPN
gujaf-208	73	137	binti	binti	PROPN
gujaf-208	73	138	nordin	nordin	PROPN
gujaf-208	73	139	phd	phd	PROPN
gujaf-208	73	140	,	,	PUNCT
gujaf-208	73	141	abubakar	abubakar	PROPN
gujaf-208	73	142	hamisu	hamisu	PROPN
gujaf-208	73	143	umar	umar	PROPN
gujaf-208	73	144	54	54	NUM
gujaf-208	73	145	board	board	NOUN
gujaf-208	73	146	diversity	diversity	NOUN
gujaf-208	73	147	,	,	PUNCT
gujaf-208	73	148	political	political	ADJ
gujaf-208	73	149	connections	connection	NOUN
gujaf-208	73	150	and	and	CCONJ
gujaf-208	73	151	firm	firm	ADJ
gujaf-208	73	152	value	value	NOUN
gujaf-208	73	153	:	:	PUNCT
gujaf-208	73	154	an	an	DET
gujaf-208	73	155	empirical	empirical	ADJ
gujaf-208	73	156	evidence	evidence	NOUN
gujaf-208	73	157	from	from	ADP
gujaf-208	73	158	financial	financial	ADJ
gujaf-208	73	159	firms	firm	NOUN
gujaf-208	73	160	in	in	ADP
gujaf-208	73	161	nigeria	nigeria	PROPN
gujaf-208	73	162	rofiat	rofiat	PROPN
gujaf-208	73	163	oyetunji	oyetunji	PROPN
gujaf-208	73	164	,	,	PUNCT
gujaf-208	73	165	isah	isah	PROPN
gujaf-208	73	166	shittu	shittu	PROPN
gujaf-208	73	167	phd	phd	NOUN
gujaf-208	73	168	,	,	PUNCT
gujaf-208	73	169	ahmed	ahmed	PROPN
gujaf-208	73	170	bello	bello	PROPN
gujaf-208	73	171	phd	phd	PROPN
gujaf-208	73	172	.	.	PROPN
gujaf-208	74	1	75	75	NUM
gujaf-208	74	2	moderating	moderate	VERB
gujaf-208	74	3	effect	effect	NOUN
gujaf-208	74	4	of	of	ADP
gujaf-208	74	5	bank	bank	NOUN
gujaf-208	74	6	size	size	NOUN
gujaf-208	74	7	on	on	ADP
gujaf-208	74	8	the	the	DET
gujaf-208	74	9	relationship	relationship	NOUN
gujaf-208	74	10	between	between	ADP
gujaf-208	74	11	interest	interest	NOUN
gujaf-208	74	12	rate	rate	NOUN
gujaf-208	74	13	,	,	PUNCT
gujaf-208	74	14	liquidity	liquidity	NOUN
gujaf-208	74	15	,	,	PUNCT
gujaf-208	74	16	and	and	CCONJ
gujaf-208	74	17	profitability	profitability	NOUN
gujaf-208	74	18	of	of	ADP
gujaf-208	74	19	commercial	commercial	ADJ
gujaf-208	74	20	banks	bank	NOUN
gujaf-208	74	21	in	in	ADP
gujaf-208	74	22	nigeria	nigeria	PROPN
gujaf-208	74	23	shehu	shehu	PROPN
gujaf-208	74	24	usman	usman	PROPN
gujaf-208	74	25	hassan	hassan	PROPN
gujaf-208	74	26	,	,	PUNCT
gujaf-208	74	27	bello	bello	PROPN
gujaf-208	74	28	sabo	sabo	PROPN
gujaf-208	74	29	(	(	PUNCT
gujaf-208	74	30	ph	ph	PROPN
gujaf-208	74	31	.	.	PROPN
gujaf-208	74	32	d	d	NOUN
gujaf-208	74	33	)	)	PUNCT
gujaf-208	74	34	,	,	PUNCT
gujaf-208	74	35	ismai'l	ismai'l	PROPN
gujaf-208	74	36	idris	idris	PROPN
gujaf-208	74	37	tijjani	tijjani	PROPN
gujaf-208	74	38	(	(	PUNCT
gujaf-208	74	39	ph	ph	PROPN
gujaf-208	74	40	.	.	PROPN
gujaf-208	74	41	d	d	NOUN
gujaf-208	74	42	)	)	PUNCT
gujaf-208	74	43	,	,	PUNCT
gujaf-208	74	44	idris	idris	PROPN
gujaf-208	74	45	ahmed	ahmed	PROPN
gujaf-208	74	46	aliyu	aliyu	PROPN
gujaf-208	74	47	.	.	PUNCT
gujaf-208	75	1	(	(	PUNCT
gujaf-208	75	2	ph	ph	PROPN
gujaf-208	75	3	.	.	NOUN
gujaf-208	75	4	d	d	NOUN
gujaf-208	75	5	)	)	PUNCT
gujaf-208	75	6	96	96	NUM
gujaf-208	75	7	sources	source	NOUN
gujaf-208	75	8	of	of	ADP
gujaf-208	75	9	health	health	NOUN
gujaf-208	75	10	care	care	NOUN
gujaf-208	75	11	financing	financing	NOUN
gujaf-208	75	12	among	among	ADP
gujaf-208	75	13	surgical	surgical	ADJ
gujaf-208	75	14	patients	patient	NOUN
gujaf-208	75	15	seen	see	VERB
gujaf-208	75	16	at	at	ADP
gujaf-208	75	17	the	the	DET
gujaf-208	75	18	dalhatu	dalhatu	PROPN
gujaf-208	75	19	araf	araf	VERB
gujaf-208	75	20	specialist	specialist	ADJ
gujaf-208	75	21	hospital	hospital	NOUN
gujaf-208	75	22	lafia	lafia	NOUN
gujaf-208	75	23	nasarawa	nasarawa	PROPN
gujaf-208	75	24	state	state	PROPN
gujaf-208	75	25	nigeria	nigeria	PROPN
gujaf-208	75	26	ahmed	ahmed	PROPN
gujaf-208	75	27	mohammed	mohammed	PROPN
gujaf-208	75	28	yahaya	yahaya	PROPN
gujaf-208	75	29	,	,	PUNCT
gujaf-208	75	30	babatunde	babatunde	PROPN
gujaf-208	75	31	joseph	joseph	PROPN
gujaf-208	75	32	kolawole	kolawole	PROPN
gujaf-208	75	33	,	,	PUNCT
gujaf-208	75	34	bello	bello	PROPN
gujaf-208	75	35	surajudeen	surajudeen	PROPN
gujaf-208	75	36	oyeleke	oyeleke	PROPN
gujaf-208	75	37	121	121	NUM
gujaf-208	75	38	transparency	transparency	NOUN
gujaf-208	75	39	,	,	PUNCT
gujaf-208	75	40	compliance	compliance	NOUN
gujaf-208	75	41	and	and	CCONJ
gujaf-208	75	42	sustainability	sustainability	NOUN
gujaf-208	75	43	of	of	ADP
gujaf-208	75	44	contributory	contributory	ADJ
gujaf-208	75	45	pension	pension	NOUN
gujaf-208	75	46	scheme	scheme	NOUN
gujaf-208	75	47	in	in	ADP
gujaf-208	75	48	nigeria	nigeria	PROPN
gujaf-208	75	49	olanrewaju	olanrewaju	PROPN
gujaf-208	75	50	atanda	atanda	PROPN
gujaf-208	75	51	aliu	aliu	PROPN
gujaf-208	75	52	(	(	PUNCT
gujaf-208	75	53	ph	ph	PROPN
gujaf-208	75	54	.	.	PROPN
gujaf-208	75	55	d	d	NOUN
gujaf-208	75	56	)	)	PUNCT
gujaf-208	75	57	,	,	PUNCT
gujaf-208	75	58	mohamad	mohamad	PROPN
gujaf-208	75	59	ali	ali	PROPN
gujaf-208	75	60	abdul	abdul	PROPN
gujaf-208	75	61	-	-	PUNCT
gujaf-208	75	62	hamid	hamid	PROPN
gujaf-208	75	63	(	(	PUNCT
gujaf-208	75	64	ph	ph	PROPN
gujaf-208	75	65	.	.	PROPN
gujaf-208	75	66	d	d	NOUN
gujaf-208	75	67	)	)	PUNCT
gujaf-208	75	68	,	,	PUNCT
gujaf-208	75	69	salami	salami	ADJ
gujaf-208	75	70	suleiman	suleiman	NOUN
gujaf-208	75	71	(	(	PUNCT
gujaf-208	75	72	ph	ph	PROPN
gujaf-208	75	73	.	.	PROPN
gujaf-208	75	74	d	d	NOUN
gujaf-208	75	75	)	)	PUNCT
gujaf-208	75	76	,	,	PUNCT
gujaf-208	75	77	salam	salam	PROPN
gujaf-208	75	78	mudathir	mudathir	PROPN
gujaf-208	75	79	olanrewaju	olanrewaju	ADJ
gujaf-208	75	80	135	135	NUM
gujaf-208	75	81	gusau	gusau	ADJ
gujaf-208	75	82	journal	journal	NOUN
gujaf-208	75	83	of	of	ADP
gujaf-208	75	84	accounting	accounting	NOUN
gujaf-208	75	85	and	and	CCONJ
gujaf-208	75	86	finance	finance	NOUN
gujaf-208	75	87	,	,	PUNCT
gujaf-208	75	88	vol	vol	NOUN
gujaf-208	75	89	.	.	PROPN
gujaf-208	75	90	4	4	NUM
gujaf-208	75	91	,	,	PUNCT
gujaf-208	75	92	issue	issue	NOUN
gujaf-208	75	93	1	1	NUM
gujaf-208	75	94	,	,	PUNCT
gujaf-208	75	95	april	april	PROPN
gujaf-208	75	96	,	,	PUNCT
gujaf-208	75	97	2023	2023	NUM
gujaf-208	75	98	x	x	PUNCT
gujaf-208	75	99	examining	examine	VERB
gujaf-208	75	100	the	the	DET
gujaf-208	75	101	impact	impact	NOUN
gujaf-208	75	102	of	of	ADP
gujaf-208	75	103	working	work	VERB
gujaf-208	75	104	capital	capital	NOUN
gujaf-208	75	105	management	management	NOUN
gujaf-208	75	106	on	on	ADP
gujaf-208	75	107	the	the	DET
gujaf-208	75	108	financial	financial	ADJ
gujaf-208	75	109	performance	performance	NOUN
gujaf-208	75	110	of	of	ADP
gujaf-208	75	111	listed	list	VERB
gujaf-208	75	112	industrial	industrial	ADJ
gujaf-208	75	113	goods	good	NOUN
gujaf-208	75	114	entities	entity	NOUN
gujaf-208	75	115	in	in	ADP
gujaf-208	75	116	nigeria	nigeria	PROPN
gujaf-208	75	117	151	151	NUM
gujaf-208	75	118	sani	sani	PROPN
gujaf-208	75	119	abdulrahman	abdulrahman	PROPN
gujaf-208	75	120	bala	bala	PROPN
gujaf-208	75	121	(	(	PUNCT
gujaf-208	75	122	ph	ph	PROPN
gujaf-208	75	123	.	.	PROPN
gujaf-208	75	124	d	d	NOUN
gujaf-208	75	125	)	)	PUNCT
gujaf-208	75	126	,	,	PUNCT
gujaf-208	75	127	jamilu	jamilu	NOUN
gujaf-208	75	128	jibril	jibril	PROPN
gujaf-208	75	129	,	,	PUNCT
gujaf-208	75	130	taophic	taophic	ADJ
gujaf-208	75	131	olarewaju	olarewaju	ADJ
gujaf-208	75	132	bakare	bakare	NOUN
gujaf-208	75	133	corporate	corporate	ADJ
gujaf-208	75	134	governance	governance	NOUN
gujaf-208	75	135	factors	factor	NOUN
gujaf-208	75	136	and	and	CCONJ
gujaf-208	75	137	tax	tax	NOUN
gujaf-208	75	138	avoidance	avoidance	NOUN
gujaf-208	75	139	of	of	ADP
gujaf-208	75	140	listed	list	VERB
gujaf-208	75	141	deposit	deposit	NOUN
gujaf-208	75	142	money	money	NOUN
gujaf-208	75	143	banks	bank	NOUN
gujaf-208	75	144	in	in	ADP
gujaf-208	75	145	nigeria	nigeria	PROPN
gujaf-208	75	146	171	171	NUM
gujaf-208	75	147	sani	sani	PROPN
gujaf-208	75	148	abdulrahman	abdulrahman	PROPN
gujaf-208	75	149	bala	bala	PROPN
gujaf-208	75	150	(	(	PUNCT
gujaf-208	75	151	ph	ph	PROPN
gujaf-208	75	152	.	.	PROPN
gujaf-208	75	153	d	d	NOUN
gujaf-208	75	154	)	)	PUNCT
gujaf-208	75	155	,	,	PUNCT
gujaf-208	75	156	umar	umar	PROPN
gujaf-208	75	157	salim	salim	PROPN
gujaf-208	75	158	ibrahim	ibrahim	PROPN
gujaf-208	75	159	,	,	PUNCT
gujaf-208	75	160	samaila	samaila	PROPN
gujaf-208	75	161	dannana	dannana	PROPN
gujaf-208	75	162	risk	risk	NOUN
gujaf-208	75	163	committee	committee	NOUN
gujaf-208	75	164	demographic	demographic	ADJ
gujaf-208	75	165	traits	trait	NOUN
gujaf-208	75	166	:	:	PUNCT
gujaf-208	75	167	a	a	DET
gujaf-208	75	168	study	study	NOUN
gujaf-208	75	169	of	of	ADP
gujaf-208	75	170	the	the	DET
gujaf-208	75	171	impact	impact	NOUN
gujaf-208	75	172	of	of	ADP
gujaf-208	75	173	expertise	expertise	NOUN
gujaf-208	75	174	on	on	ADP
gujaf-208	75	175	risk	risk	NOUN
gujaf-208	75	176	disclosure	disclosure	NOUN
gujaf-208	75	177	quality	quality	NOUN
gujaf-208	75	178	of	of	ADP
gujaf-208	75	179	listed	list	VERB
gujaf-208	75	180	insurance	insurance	NOUN
gujaf-208	75	181	firms	firm	NOUN
gujaf-208	75	182	in	in	ADP
gujaf-208	75	183	nigeria	nigeria	PROPN
gujaf-208	75	184	wada	wada	PROPN
gujaf-208	75	185	najib	najib	PROPN
gujaf-208	75	186	abbas	abbas	PROPN
gujaf-208	75	187	,	,	PUNCT
gujaf-208	75	188	dandago	dandago	NOUN
gujaf-208	75	189	,	,	PUNCT
gujaf-208	75	190	kabiru	kabiru	PROPN
gujaf-208	75	191	isa	isa	PROPN
gujaf-208	75	192	(	(	PUNCT
gujaf-208	75	193	ph	ph	PROPN
gujaf-208	75	194	.	.	PROPN
gujaf-208	75	195	d	d	NOUN
gujaf-208	75	196	)	)	PUNCT
gujaf-208	75	197	,	,	PUNCT
gujaf-208	75	198	rabiu	rabiu	NOUN
gujaf-208	75	199	,	,	PUNCT
gujaf-208	75	200	naja’atu	naja’atu	PROPN
gujaf-208	75	201	bala	bala	PROPN
gujaf-208	75	202	192	192	NUM
gujaf-208	75	203	moderating	moderate	VERB
gujaf-208	75	204	effect	effect	NOUN
gujaf-208	75	205	of	of	ADP
gujaf-208	75	206	audit	audit	NOUN
gujaf-208	75	207	committee	committee	NOUN
gujaf-208	75	208	on	on	ADP
gujaf-208	75	209	the	the	DET
gujaf-208	75	210	relationship	relationship	NOUN
gujaf-208	75	211	between	between	ADP
gujaf-208	75	212	audit	audit	NOUN
gujaf-208	75	213	quality	quality	NOUN
gujaf-208	75	214	and	and	CCONJ
gujaf-208	75	215	earnings	earning	NOUN
gujaf-208	75	216	management	management	NOUN
gujaf-208	75	217	of	of	ADP
gujaf-208	75	218	listed	list	VERB
gujaf-208	75	219	non	non	ADJ
gujaf-208	75	220	-	-	ADJ
gujaf-208	75	221	financial	financial	ADJ
gujaf-208	75	222	services	service	NOUN
gujaf-208	75	223	firms	firm	NOUN
gujaf-208	75	224	in	in	ADP
gujaf-208	75	225	nigeria	nigeria	PROPN
gujaf-208	75	226	ahmad	ahmad	PROPN
gujaf-208	75	227	muhammad	muhammad	PROPN
gujaf-208	75	228	ahmad	ahmad	PROPN
gujaf-208	75	229	,	,	PUNCT
gujaf-208	75	230	lubabah	lubabah	PROPN
gujaf-208	75	231	mansur	mansur	PROPN
gujaf-208	75	232	kwanbo	kwanbo	PROPN
gujaf-208	75	233	(	(	PUNCT
gujaf-208	75	234	ph.d	ph.d	PROPN
gujaf-208	75	235	.	.	PUNCT
gujaf-208	75	236	)	)	PUNCT
gujaf-208	75	237	,	,	PUNCT
gujaf-208	75	238	shehu	shehu	PROPN
gujaf-208	75	239	usman	usman	PROPN
gujaf-208	75	240	hassan	hassan	PROPN
gujaf-208	75	241	(	(	PUNCT
gujaf-208	75	242	ph.d	ph.d	PROPN
gujaf-208	75	243	.	.	PUNCT
gujaf-208	75	244	)	)	PUNCT
gujaf-208	76	1	musa	musa	PROPN
gujaf-208	76	2	suleiman	suleiman	PROPN
gujaf-208	76	3	umar	umar	PROPN
gujaf-208	76	4	(	(	PUNCT
gujaf-208	76	5	ph.d	ph.d	PROPN
gujaf-208	76	6	.	.	PUNCT
gujaf-208	76	7	)	)	PUNCT
gujaf-208	77	1	216	216	NUM
gujaf-208	77	2	determinants	determinant	NOUN
gujaf-208	77	3	of	of	ADP
gujaf-208	77	4	audit	audit	NOUN
gujaf-208	77	5	opinion	opinion	NOUN
gujaf-208	77	6	of	of	ADP
gujaf-208	77	7	negative	negative	ADJ
gujaf-208	77	8	-	-	PUNCT
gujaf-208	77	9	book	book	NOUN
gujaf-208	77	10	-	-	PUNCT
gujaf-208	77	11	value	value	NOUN
gujaf-208	77	12	firms	firm	NOUN
gujaf-208	77	13	in	in	ADP
gujaf-208	77	14	nigeria	nigeria	PROPN
gujaf-208	77	15	:	:	PUNCT
gujaf-208	77	16	firm	firm	ADJ
gujaf-208	77	17	value	value	NOUN
gujaf-208	77	18	and	and	CCONJ
gujaf-208	77	19	audit	audit	NOUN
gujaf-208	77	20	characteristics	characteristic	NOUN
gujaf-208	77	21	perspective	perspective	NOUN
gujaf-208	77	22	asma’u	asma’u	ADJ
gujaf-208	77	23	mahmood	mahmood	PROPN
gujaf-208	77	24	baffa	baffa	NOUN
gujaf-208	77	25	(	(	PUNCT
gujaf-208	77	26	ph	ph	PROPN
gujaf-208	77	27	.	.	PROPN
gujaf-208	77	28	d	d	NOUN
gujaf-208	77	29	)	)	PUNCT
gujaf-208	77	30	,	,	PUNCT
gujaf-208	77	31	lawal	lawal	PROPN
gujaf-208	77	32	mohammed	mohammed	PROPN
gujaf-208	77	33	(	(	PUNCT
gujaf-208	77	34	ph.d	ph.d	PROPN
gujaf-208	77	35	.	.	PROPN
gujaf-208	77	36	)	)	PUNCT
gujaf-208	77	37	,	,	PUNCT
gujaf-208	77	38	ahmed	ahmed	PROPN
gujaf-208	77	39	bello	bello	PROPN
gujaf-208	77	40	(	(	PUNCT
gujaf-208	77	41	ph.d	ph.d	PROPN
gujaf-208	77	42	.	.	PUNCT
gujaf-208	77	43	)	)	PUNCT
gujaf-208	78	1	umar	umar	PROPN
gujaf-208	78	2	farouk	farouk	PROPN
gujaf-208	78	3	abdulkarim	abdulkarim	VERB
gujaf-208	78	4	237	237	NUM
gujaf-208	78	5	intervention	intervention	NOUN
gujaf-208	78	6	announcements	announcement	NOUN
gujaf-208	78	7	and	and	CCONJ
gujaf-208	78	8	naira	naira	NUM
gujaf-208	78	9	management	management	NOUN
gujaf-208	78	10	:	:	PUNCT
gujaf-208	78	11	evidence	evidence	NOUN
gujaf-208	78	12	from	from	ADP
gujaf-208	78	13	the	the	DET
gujaf-208	78	14	nigerian	nigerian	ADJ
gujaf-208	78	15	foreign	foreign	ADJ
gujaf-208	78	16	exchange	exchange	NOUN
gujaf-208	78	17	market	market	NOUN
gujaf-208	78	18	adedeji	adedeji	VERB
gujaf-208	78	19	daniel	daniel	PROPN
gujaf-208	78	20	gbadebo	gbadebo	PROPN
gujaf-208	78	21	254	254	NUM
gujaf-208	78	22	is	be	AUX
gujaf-208	78	23	there	there	PRON
gujaf-208	78	24	earnings	earning	NOUN
gujaf-208	78	25	discontinuity	discontinuity	NOUN
gujaf-208	78	26	after	after	ADP
gujaf-208	78	27	the	the	DET
gujaf-208	78	28	implementation	implementation	NOUN
gujaf-208	78	29	of	of	ADP
gujaf-208	78	30	ifrs	ifrs	PROPN
gujaf-208	78	31	in	in	ADP
gujaf-208	78	32	nigeria	nigeria	PROPN
gujaf-208	78	33	?	?	PUNCT
gujaf-208	79	1	adedeji	adedeji	PROPN
gujaf-208	79	2	daniel	daniel	PROPN
gujaf-208	79	3	gbadebo	gbadebo	PROPN
gujaf-208	79	4	275	275	NUM
gujaf-208	79	5	gusau	gusau	ADJ
gujaf-208	79	6	journal	journal	NOUN
gujaf-208	79	7	of	of	ADP
gujaf-208	79	8	accounting	accounting	NOUN
gujaf-208	79	9	and	and	CCONJ
gujaf-208	79	10	finance	finance	NOUN
gujaf-208	79	11	,	,	PUNCT
gujaf-208	79	12	vol	vol	NOUN
gujaf-208	79	13	.	.	PROPN
gujaf-208	79	14	4	4	NUM
gujaf-208	79	15	,	,	PUNCT
gujaf-208	79	16	issue	issue	NOUN
gujaf-208	79	17	1	1	NUM
gujaf-208	79	18	,	,	PUNCT
gujaf-208	79	19	april	april	PROPN
gujaf-208	79	20	,	,	PUNCT
gujaf-208	79	21	2023	2023	NUM
gujaf-208	79	22	75	75	NUM
gujaf-208	79	23	board	board	NOUN
gujaf-208	79	24	diversity	diversity	NOUN
gujaf-208	79	25	,	,	PUNCT
gujaf-208	79	26	political	political	ADJ
gujaf-208	79	27	connections	connection	NOUN
gujaf-208	79	28	and	and	CCONJ
gujaf-208	79	29	firm	firm	ADJ
gujaf-208	79	30	value	value	NOUN
gujaf-208	79	31	:	:	PUNCT
gujaf-208	79	32	an	an	DET
gujaf-208	79	33	empirical	empirical	ADJ
gujaf-208	79	34	evidence	evidence	NOUN
gujaf-208	79	35	from	from	ADP
gujaf-208	79	36	financial	financial	ADJ
gujaf-208	79	37	firms	firm	NOUN
gujaf-208	79	38	in	in	ADP
gujaf-208	79	39	nigeria	nigeria	PROPN
gujaf-208	79	40	rofiat	rofiat	PROPN
gujaf-208	79	41	oyetunji	oyetunji	PROPN
gujaf-208	79	42	department	department	PROPN
gujaf-208	79	43	of	of	ADP
gujaf-208	79	44	accounting	accounting	PROPN
gujaf-208	79	45	,	,	PUNCT
gujaf-208	79	46	a.b.u	a.b.u	NOUN
gujaf-208	79	47	business	business	NOUN
gujaf-208	79	48	school	school	NOUN
gujaf-208	79	49	ahmadu	ahmadu	PROPN
gujaf-208	79	50	bello	bello	PROPN
gujaf-208	79	51	university	university	PROPN
gujaf-208	79	52	,	,	PUNCT
gujaf-208	79	53	zaria	zaria	PROPN
gujaf-208	79	54	,	,	PUNCT
gujaf-208	79	55	nigeria	nigeria	PROPN
gujaf-208	79	56	rofiato553@gmail.com	rofiato553@gmail.com	PROPN
gujaf-208	80	1	isah	isah	PROPN
gujaf-208	80	2	shittu	shittu	PROPN
gujaf-208	80	3	department	department	PROPN
gujaf-208	80	4	of	of	ADP
gujaf-208	80	5	accounting	accounting	PROPN
gujaf-208	80	6	,	,	PUNCT
gujaf-208	80	7	a.b.u	a.b.u	NOUN
gujaf-208	80	8	business	business	NOUN
gujaf-208	80	9	school	school	NOUN
gujaf-208	80	10	ahmadu	ahmadu	PROPN
gujaf-208	80	11	bello	bello	PROPN
gujaf-208	80	12	university	university	PROPN
gujaf-208	80	13	,	,	PUNCT
gujaf-208	80	14	zaria	zaria	PROPN
gujaf-208	80	15	,	,	PUNCT
gujaf-208	80	16	nigeria	nigeria	PROPN
gujaf-208	80	17	ahmed	ahmed	PROPN
gujaf-208	80	18	bello	bello	PROPN
gujaf-208	80	19	department	department	PROPN
gujaf-208	80	20	of	of	ADP
gujaf-208	80	21	accounting	accounting	PROPN
gujaf-208	80	22	,	,	PUNCT
gujaf-208	80	23	a.b.u	a.b.u	NOUN
gujaf-208	80	24	business	business	NOUN
gujaf-208	80	25	school	school	NOUN
gujaf-208	80	26	ahmadu	ahmadu	PROPN
gujaf-208	80	27	bello	bello	PROPN
gujaf-208	80	28	university	university	PROPN
gujaf-208	80	29	,	,	PUNCT
gujaf-208	80	30	zaria	zaria	PROPN
gujaf-208	80	31	,	,	PUNCT
gujaf-208	80	32	nigeria	nigeria	PROPN
gujaf-208	80	33	abstract	abstract	VERB
gujaf-208	80	34	the	the	DET
gujaf-208	80	35	effect	effect	NOUN
gujaf-208	80	36	of	of	ADP
gujaf-208	80	37	board	board	NOUN
gujaf-208	80	38	diversity	diversity	NOUN
gujaf-208	80	39	,	,	PUNCT
gujaf-208	80	40	political	political	ADJ
gujaf-208	80	41	connections	connection	NOUN
gujaf-208	80	42	and	and	CCONJ
gujaf-208	80	43	firm	firm	ADJ
gujaf-208	80	44	value	value	NOUN
gujaf-208	80	45	of	of	ADP
gujaf-208	80	46	listed	list	VERB
gujaf-208	80	47	financial	financial	ADJ
gujaf-208	80	48	service	service	NOUN
gujaf-208	80	49	firms	firm	NOUN
gujaf-208	80	50	in	in	ADP
gujaf-208	80	51	nigeria	nigeria	PROPN
gujaf-208	80	52	is	be	AUX
gujaf-208	80	53	investigated	investigate	VERB
gujaf-208	80	54	in	in	ADP
gujaf-208	80	55	this	this	DET
gujaf-208	80	56	study	study	NOUN
gujaf-208	80	57	.	.	PUNCT
gujaf-208	81	1	firm	firm	ADJ
gujaf-208	81	2	value	value	NOUN
gujaf-208	81	3	,	,	PUNCT
gujaf-208	81	4	proxied	proxie	VERB
gujaf-208	81	5	by	by	ADP
gujaf-208	81	6	tobin	tobin	PROPN
gujaf-208	81	7	's	's	PART
gujaf-208	81	8	q	q	NOUN
gujaf-208	81	9	and	and	CCONJ
gujaf-208	81	10	computed	compute	VERB
gujaf-208	81	11	as	as	ADP
gujaf-208	81	12	the	the	DET
gujaf-208	81	13	ratio	ratio	NOUN
gujaf-208	81	14	of	of	ADP
gujaf-208	81	15	the	the	DET
gujaf-208	81	16	firm	firm	NOUN
gujaf-208	81	17	's	's	PART
gujaf-208	81	18	market	market	NOUN
gujaf-208	81	19	value	value	NOUN
gujaf-208	81	20	of	of	ADP
gujaf-208	81	21	equity	equity	NOUN
gujaf-208	81	22	to	to	ADP
gujaf-208	81	23	the	the	DET
gujaf-208	81	24	book	book	NOUN
gujaf-208	81	25	value	value	NOUN
gujaf-208	81	26	of	of	ADP
gujaf-208	81	27	total	total	ADJ
gujaf-208	81	28	assets	asset	NOUN
gujaf-208	81	29	,	,	PUNCT
gujaf-208	81	30	is	be	AUX
gujaf-208	81	31	the	the	DET
gujaf-208	81	32	study	study	NOUN
gujaf-208	81	33	's	's	PART
gujaf-208	81	34	explained	explain	VERB
gujaf-208	81	35	variable	variable	NOUN
gujaf-208	81	36	,	,	PUNCT
gujaf-208	81	37	while	while	SCONJ
gujaf-208	81	38	board	board	NOUN
gujaf-208	81	39	gender	gender	NOUN
gujaf-208	81	40	diversity	diversity	NOUN
gujaf-208	81	41	,	,	PUNCT
gujaf-208	81	42	board	board	NOUN
gujaf-208	81	43	nationality	nationality	NOUN
gujaf-208	81	44	,	,	PUNCT
gujaf-208	81	45	board	board	NOUN
gujaf-208	81	46	ethnic	ethnic	ADJ
gujaf-208	81	47	diversity	diversity	NOUN
gujaf-208	81	48	,	,	PUNCT
gujaf-208	81	49	and	and	CCONJ
gujaf-208	81	50	political	political	ADJ
gujaf-208	81	51	connections	connection	NOUN
gujaf-208	81	52	are	be	AUX
gujaf-208	81	53	the	the	DET
gujaf-208	81	54	study	study	NOUN
gujaf-208	81	55	's	's	PART
gujaf-208	81	56	explanatory	explanatory	ADJ
gujaf-208	81	57	variables	variable	NOUN
gujaf-208	81	58	.	.	PUNCT
gujaf-208	82	1	the	the	DET
gujaf-208	82	2	study	study	NOUN
gujaf-208	82	3	’s	’s	PART
gujaf-208	82	4	population	population	NOUN
gujaf-208	82	5	consists	consist	VERB
gujaf-208	82	6	of	of	ADP
gujaf-208	82	7	fifty	fifty	NUM
gujaf-208	82	8	-	-	PUNCT
gujaf-208	82	9	one	one	NUM
gujaf-208	82	10	(	(	PUNCT
gujaf-208	82	11	51	51	NUM
gujaf-208	82	12	)	)	PUNCT
gujaf-208	82	13	listed	list	VERB
gujaf-208	82	14	financial	financial	ADJ
gujaf-208	82	15	service	service	NOUN
gujaf-208	82	16	firms	firm	NOUN
gujaf-208	82	17	on	on	ADP
gujaf-208	82	18	the	the	DET
gujaf-208	82	19	nigerian	nigerian	ADJ
gujaf-208	82	20	stock	stock	NOUN
gujaf-208	82	21	exchange	exchange	PROPN
gujaf-208	82	22	as	as	ADP
gujaf-208	82	23	at	at	ADP
gujaf-208	82	24	31st	31st	NOUN
gujaf-208	82	25	december	december	PROPN
gujaf-208	82	26	2020	2020	NUM
gujaf-208	82	27	.	.	PUNCT
gujaf-208	83	1	thirty	thirty	NUM
gujaf-208	83	2	-	-	PUNCT
gujaf-208	83	3	five	five	NUM
gujaf-208	83	4	(	(	PUNCT
gujaf-208	83	5	35	35	NUM
gujaf-208	83	6	)	)	PUNCT
gujaf-208	83	7	of	of	ADP
gujaf-208	83	8	these	these	DET
gujaf-208	83	9	firms	firm	NOUN
gujaf-208	83	10	made	make	VERB
gujaf-208	83	11	up	up	ADP
gujaf-208	83	12	the	the	DET
gujaf-208	83	13	sample	sample	NOUN
gujaf-208	83	14	size	size	NOUN
gujaf-208	83	15	for	for	ADP
gujaf-208	83	16	a	a	DET
gujaf-208	83	17	period	period	NOUN
gujaf-208	83	18	of	of	ADP
gujaf-208	83	19	nine	nine	NUM
gujaf-208	83	20	years	year	NOUN
gujaf-208	83	21	(	(	PUNCT
gujaf-208	83	22	2012	2012	NUM
gujaf-208	83	23	-	-	SYM
gujaf-208	83	24	2020	2020	NUM
gujaf-208	83	25	)	)	PUNCT
gujaf-208	83	26	.	.	PUNCT
gujaf-208	84	1	data	datum	NOUN
gujaf-208	84	2	was	be	AUX
gujaf-208	84	3	gathered	gather	VERB
gujaf-208	84	4	from	from	ADP
gujaf-208	84	5	the	the	DET
gujaf-208	84	6	annual	annual	ADJ
gujaf-208	84	7	reports	report	NOUN
gujaf-208	84	8	of	of	ADP
gujaf-208	84	9	the	the	DET
gujaf-208	84	10	sampled	sample	VERB
gujaf-208	84	11	companies	company	NOUN
gujaf-208	84	12	and	and	CCONJ
gujaf-208	84	13	analyzed	analyze	VERB
gujaf-208	84	14	using	use	VERB
gujaf-208	84	15	the	the	DET
gujaf-208	84	16	feasible	feasible	ADJ
gujaf-208	84	17	generalized	generalized	ADJ
gujaf-208	84	18	least	least	ADJ
gujaf-208	84	19	square	square	ADJ
gujaf-208	84	20	regression	regression	NOUN
gujaf-208	84	21	(	(	PUNCT
gujaf-208	84	22	fgls	fgls	NOUN
gujaf-208	84	23	)	)	PUNCT
gujaf-208	84	24	approach	approach	NOUN
gujaf-208	84	25	.	.	PUNCT
gujaf-208	85	1	according	accord	VERB
gujaf-208	85	2	to	to	ADP
gujaf-208	85	3	the	the	DET
gujaf-208	85	4	study	study	NOUN
gujaf-208	85	5	,	,	PUNCT
gujaf-208	85	6	board	board	NOUN
gujaf-208	85	7	gender	gender	NOUN
gujaf-208	85	8	diversity	diversity	NOUN
gujaf-208	85	9	,	,	PUNCT
gujaf-208	85	10	board	board	NOUN
gujaf-208	85	11	nationality	nationality	NOUN
gujaf-208	85	12	,	,	PUNCT
gujaf-208	85	13	and	and	CCONJ
gujaf-208	85	14	board	board	NOUN
gujaf-208	85	15	ethnic	ethnic	ADJ
gujaf-208	85	16	diversity	diversity	NOUN
gujaf-208	85	17	have	have	VERB
gujaf-208	85	18	a	a	DET
gujaf-208	85	19	positive	positive	ADJ
gujaf-208	85	20	significant	significant	ADJ
gujaf-208	85	21	effect	effect	NOUN
gujaf-208	85	22	on	on	ADP
gujaf-208	85	23	the	the	DET
gujaf-208	85	24	firm	firm	ADJ
gujaf-208	85	25	value	value	NOUN
gujaf-208	85	26	of	of	ADP
gujaf-208	85	27	listed	list	VERB
gujaf-208	85	28	financial	financial	ADJ
gujaf-208	85	29	service	service	NOUN
gujaf-208	85	30	firms	firm	NOUN
gujaf-208	85	31	in	in	ADP
gujaf-208	85	32	nigeria	nigeria	PROPN
gujaf-208	85	33	,	,	PUNCT
gujaf-208	85	34	whereas	whereas	SCONJ
gujaf-208	85	35	political	political	ADJ
gujaf-208	85	36	connections	connection	NOUN
gujaf-208	85	37	had	have	VERB
gujaf-208	85	38	a	a	DET
gujaf-208	85	39	positive	positive	ADJ
gujaf-208	85	40	but	but	CCONJ
gujaf-208	85	41	minor	minor	ADJ
gujaf-208	85	42	effect	effect	NOUN
gujaf-208	85	43	.	.	PUNCT
gujaf-208	86	1	according	accord	VERB
gujaf-208	86	2	to	to	ADP
gujaf-208	86	3	the	the	DET
gujaf-208	86	4	findings	finding	NOUN
gujaf-208	86	5	,	,	PUNCT
gujaf-208	86	6	the	the	DET
gujaf-208	86	7	boards	board	NOUN
gujaf-208	86	8	of	of	ADP
gujaf-208	86	9	directors	director	NOUN
gujaf-208	86	10	of	of	ADP
gujaf-208	86	11	listed	list	VERB
gujaf-208	86	12	financial	financial	ADJ
gujaf-208	86	13	service	service	NOUN
gujaf-208	86	14	organizations	organization	NOUN
gujaf-208	86	15	in	in	ADP
gujaf-208	86	16	nigeria	nigeria	PROPN
gujaf-208	86	17	should	should	AUX
gujaf-208	86	18	ensure	ensure	VERB
gujaf-208	86	19	that	that	SCONJ
gujaf-208	86	20	females	female	NOUN
gujaf-208	86	21	are	be	AUX
gujaf-208	86	22	considered	consider	VERB
gujaf-208	86	23	for	for	ADP
gujaf-208	86	24	directorship	directorship	NOUN
gujaf-208	86	25	seats	seat	NOUN
gujaf-208	86	26	on	on	ADP
gujaf-208	86	27	the	the	DET
gujaf-208	86	28	boards	board	NOUN
gujaf-208	86	29	in	in	ADP
gujaf-208	86	30	order	order	NOUN
gujaf-208	86	31	to	to	PART
gujaf-208	86	32	increase	increase	VERB
gujaf-208	86	33	their	their	PRON
gujaf-208	86	34	value	value	NOUN
gujaf-208	86	35	,	,	PUNCT
gujaf-208	86	36	as	as	SCONJ
gujaf-208	86	37	suggested	suggest	VERB
gujaf-208	86	38	by	by	ADP
gujaf-208	86	39	the	the	DET
gujaf-208	86	40	resource	resource	NOUN
gujaf-208	86	41	dependency	dependency	NOUN
gujaf-208	86	42	theory	theory	NOUN
gujaf-208	86	43	.	.	PUNCT
gujaf-208	87	1	also	also	ADV
gujaf-208	87	2	,	,	PUNCT
gujaf-208	87	3	the	the	DET
gujaf-208	87	4	board	board	NOUN
gujaf-208	87	5	should	should	AUX
gujaf-208	87	6	be	be	AUX
gujaf-208	87	7	made	make	VERB
gujaf-208	87	8	up	up	ADP
gujaf-208	87	9	of	of	ADP
gujaf-208	87	10	foreign	foreign	ADJ
gujaf-208	87	11	directors	director	NOUN
gujaf-208	87	12	in	in	ADP
gujaf-208	87	13	order	order	NOUN
gujaf-208	87	14	to	to	PART
gujaf-208	87	15	lure	lure	VERB
gujaf-208	87	16	foreign	foreign	ADJ
gujaf-208	87	17	investors	investor	NOUN
gujaf-208	87	18	to	to	ADP
gujaf-208	87	19	the	the	DET
gujaf-208	87	20	firm	firm	NOUN
gujaf-208	87	21	and	and	CCONJ
gujaf-208	87	22	enhance	enhance	VERB
gujaf-208	87	23	its	its	PRON
gujaf-208	87	24	value	value	NOUN
gujaf-208	87	25	.	.	PUNCT
gujaf-208	88	1	in	in	ADP
gujaf-208	88	2	addition	addition	NOUN
gujaf-208	88	3	,	,	PUNCT
gujaf-208	88	4	the	the	DET
gujaf-208	88	5	boards	board	NOUN
gujaf-208	88	6	of	of	ADP
gujaf-208	88	7	directors	director	NOUN
gujaf-208	88	8	of	of	ADP
gujaf-208	88	9	listed	list	VERB
gujaf-208	88	10	financial	financial	ADJ
gujaf-208	88	11	services	service	NOUN
gujaf-208	88	12	firms	firm	NOUN
gujaf-208	88	13	in	in	ADP
gujaf-208	88	14	nigeria	nigeria	PROPN
gujaf-208	88	15	should	should	AUX
gujaf-208	88	16	consist	consist	VERB
gujaf-208	88	17	of	of	ADP
gujaf-208	88	18	a	a	DET
gujaf-208	88	19	mix	mix	NOUN
gujaf-208	88	20	of	of	ADP
gujaf-208	88	21	both	both	DET
gujaf-208	88	22	northerners	northerner	NOUN
gujaf-208	88	23	and	and	CCONJ
gujaf-208	88	24	southerners	southerner	NOUN
gujaf-208	88	25	to	to	PART
gujaf-208	88	26	improve	improve	VERB
gujaf-208	88	27	firm	firm	ADJ
gujaf-208	88	28	value	value	NOUN
gujaf-208	88	29	.	.	PUNCT
gujaf-208	89	1	keywords	keyword	NOUN
gujaf-208	89	2	:	:	PUNCT
gujaf-208	89	3	board	board	NOUN
gujaf-208	89	4	diversity	diversity	NOUN
gujaf-208	89	5	,	,	PUNCT
gujaf-208	89	6	political	political	ADJ
gujaf-208	89	7	connections	connection	NOUN
gujaf-208	89	8	,	,	PUNCT
gujaf-208	89	9	firm	firm	ADJ
gujaf-208	89	10	value	value	NOUN
gujaf-208	89	11	,	,	PUNCT
gujaf-208	89	12	financial	financial	ADJ
gujaf-208	89	13	service	service	NOUN
gujaf-208	89	14	firms	firm	NOUN
gujaf-208	89	15	,	,	PUNCT
gujaf-208	89	16	nigeria	nigeria	PROPN
gujaf-208	89	17	.	.	PUNCT
gujaf-208	90	1	https://doi.org/10.57233/gujaf.v4i1.201	https://doi.org/10.57233/gujaf.v4i1.201	PROPN
gujaf-208	90	2	1	1	NUM
gujaf-208	90	3	.	.	PUNCT
gujaf-208	90	4	introduction	introduction	NOUN
gujaf-208	90	5	a	a	DET
gujaf-208	90	6	firm	firm	NOUN
gujaf-208	90	7	's	's	PART
gujaf-208	90	8	primary	primary	ADJ
gujaf-208	90	9	aim	aim	NOUN
gujaf-208	90	10	is	be	AUX
gujaf-208	90	11	to	to	PART
gujaf-208	90	12	maximize	maximize	VERB
gujaf-208	90	13	shareholder	shareholder	NOUN
gujaf-208	90	14	’s	’s	PART
gujaf-208	90	15	wealth	wealth	NOUN
gujaf-208	90	16	by	by	ADP
gujaf-208	90	17	growing	grow	VERB
gujaf-208	90	18	the	the	DET
gujaf-208	90	19	firm	firm	NOUN
gujaf-208	90	20	's	's	PART
gujaf-208	90	21	value	value	NOUN
gujaf-208	90	22	.	.	PUNCT
gujaf-208	91	1	maximizing	maximize	VERB
gujaf-208	91	2	firm	firm	ADJ
gujaf-208	91	3	value	value	NOUN
gujaf-208	91	4	is	be	AUX
gujaf-208	91	5	important	important	ADJ
gujaf-208	91	6	for	for	ADP
gujaf-208	91	7	businesses	business	NOUN
gujaf-208	91	8	because	because	SCONJ
gujaf-208	91	9	it	it	PRON
gujaf-208	91	10	requires	require	VERB
gujaf-208	91	11	rising	rise	VERB
gujaf-208	91	12	mailto:rofiato553@gmail.com	mailto:rofiato553@gmail.com	PROPN
gujaf-208	91	13	gusau	gusau	ADJ
gujaf-208	91	14	journal	journal	NOUN
gujaf-208	91	15	of	of	ADP
gujaf-208	91	16	accounting	accounting	NOUN
gujaf-208	91	17	and	and	CCONJ
gujaf-208	91	18	finance	finance	NOUN
gujaf-208	91	19	,	,	PUNCT
gujaf-208	91	20	vol	vol	NOUN
gujaf-208	91	21	.	.	PROPN
gujaf-208	91	22	4	4	NUM
gujaf-208	91	23	,	,	PUNCT
gujaf-208	91	24	issue	issue	NOUN
gujaf-208	91	25	1	1	NUM
gujaf-208	91	26	,	,	PUNCT
gujaf-208	91	27	april	april	PROPN
gujaf-208	91	28	,	,	PUNCT
gujaf-208	91	29	2023	2023	NUM
gujaf-208	91	30	76	76	NUM
gujaf-208	91	31	shareholder	shareholder	NOUN
gujaf-208	91	32	’s	’s	PART
gujaf-208	91	33	capital	capital	NOUN
gujaf-208	91	34	.	.	PUNCT
gujaf-208	92	1	a	a	DET
gujaf-208	92	2	good	good	ADJ
gujaf-208	92	3	firm	firm	ADJ
gujaf-208	92	4	value	value	NOUN
gujaf-208	92	5	should	should	AUX
gujaf-208	92	6	entice	entice	VERB
gujaf-208	92	7	investors	investor	NOUN
gujaf-208	92	8	to	to	ADP
gujaf-208	92	9	the	the	DET
gujaf-208	92	10	business	business	NOUN
gujaf-208	92	11	(	(	PUNCT
gujaf-208	92	12	shuaibu	shuaibu	NOUN
gujaf-208	92	13	,	,	PUNCT
gujaf-208	92	14	ali	ali	PROPN
gujaf-208	92	15	,	,	PUNCT
gujaf-208	92	16	&	&	CCONJ
gujaf-208	92	17	amin	amin	PROPN
gujaf-208	92	18	,	,	PUNCT
gujaf-208	92	19	2019	2019	NUM
gujaf-208	92	20	)	)	PUNCT
gujaf-208	92	21	.	.	PUNCT
gujaf-208	93	1	the	the	DET
gujaf-208	93	2	value	value	NOUN
gujaf-208	93	3	of	of	ADP
gujaf-208	93	4	a	a	DET
gujaf-208	93	5	firm	firm	NOUN
gujaf-208	93	6	is	be	AUX
gujaf-208	93	7	one	one	NUM
gujaf-208	93	8	of	of	ADP
gujaf-208	93	9	the	the	DET
gujaf-208	93	10	most	most	ADV
gujaf-208	93	11	critical	critical	ADJ
gujaf-208	93	12	measures	measure	NOUN
gujaf-208	93	13	of	of	ADP
gujaf-208	93	14	its	its	PRON
gujaf-208	93	15	success	success	NOUN
gujaf-208	93	16	.	.	PUNCT
gujaf-208	94	1	it	it	PRON
gujaf-208	94	2	aids	aid	VERB
gujaf-208	94	3	businesses	business	NOUN
gujaf-208	94	4	in	in	ADP
gujaf-208	94	5	establishing	establish	VERB
gujaf-208	94	6	reputation	reputation	NOUN
gujaf-208	94	7	,	,	PUNCT
gujaf-208	94	8	attracting	attract	VERB
gujaf-208	94	9	money	money	NOUN
gujaf-208	94	10	,	,	PUNCT
gujaf-208	94	11	and	and	CCONJ
gujaf-208	94	12	contributing	contribute	VERB
gujaf-208	94	13	to	to	ADP
gujaf-208	94	14	a	a	DET
gujaf-208	94	15	nation	nation	NOUN
gujaf-208	94	16	's	's	PART
gujaf-208	94	17	strong	strong	ADJ
gujaf-208	94	18	economic	economic	ADJ
gujaf-208	94	19	prospects	prospect	NOUN
gujaf-208	94	20	(	(	PUNCT
gujaf-208	94	21	nhan	nhan	PROPN
gujaf-208	94	22	&	&	CCONJ
gujaf-208	94	23	quy	quy	PROPN
gujaf-208	94	24	,	,	PUNCT
gujaf-208	94	25	2016	2016	NUM
gujaf-208	94	26	)	)	PUNCT
gujaf-208	94	27	.	.	PUNCT
gujaf-208	95	1	according	accord	VERB
gujaf-208	95	2	to	to	ADP
gujaf-208	95	3	guardian	guardian	NOUN
gujaf-208	95	4	(	(	PUNCT
gujaf-208	95	5	2018	2018	NUM
gujaf-208	95	6	)	)	PUNCT
gujaf-208	95	7	,	,	PUNCT
gujaf-208	95	8	investors	investor	NOUN
gujaf-208	95	9	expressed	express	VERB
gujaf-208	95	10	shock	shock	NOUN
gujaf-208	95	11	at	at	ADP
gujaf-208	95	12	the	the	DET
gujaf-208	95	13	rate	rate	NOUN
gujaf-208	95	14	of	of	ADP
gujaf-208	95	15	decline	decline	NOUN
gujaf-208	95	16	in	in	ADP
gujaf-208	95	17	value	value	NOUN
gujaf-208	95	18	of	of	ADP
gujaf-208	95	19	their	their	PRON
gujaf-208	95	20	investments	investment	NOUN
gujaf-208	95	21	on	on	ADP
gujaf-208	95	22	the	the	DET
gujaf-208	95	23	nigerian	nigerian	ADJ
gujaf-208	95	24	exchange	exchange	NOUN
gujaf-208	95	25	group	group	NOUN
gujaf-208	95	26	(	(	PUNCT
gujaf-208	95	27	ngx	ngx	PROPN
gujaf-208	95	28	)	)	PUNCT
gujaf-208	95	29	.	.	PUNCT
gujaf-208	96	1	they	they	PRON
gujaf-208	96	2	noted	note	VERB
gujaf-208	96	3	that	that	SCONJ
gujaf-208	96	4	some	some	DET
gujaf-208	96	5	publicly	publicly	ADV
gujaf-208	96	6	traded	trade	VERB
gujaf-208	96	7	businesses	business	NOUN
gujaf-208	96	8	in	in	ADP
gujaf-208	96	9	the	the	DET
gujaf-208	96	10	financial	financial	ADJ
gujaf-208	96	11	service	service	NOUN
gujaf-208	96	12	sector	sector	NOUN
gujaf-208	96	13	in	in	ADP
gujaf-208	96	14	nigeria	nigeria	PROPN
gujaf-208	96	15	have	have	VERB
gujaf-208	96	16	weak	weak	ADJ
gujaf-208	96	17	corporate	corporate	ADJ
gujaf-208	96	18	governance	governance	NOUN
gujaf-208	96	19	frameworks	framework	NOUN
gujaf-208	96	20	,	,	PUNCT
gujaf-208	96	21	adding	add	VERB
gujaf-208	96	22	that	that	SCONJ
gujaf-208	96	23	this	this	DET
gujaf-208	96	24	weak	weak	ADJ
gujaf-208	96	25	management	management	NOUN
gujaf-208	96	26	results	result	NOUN
gujaf-208	96	27	in	in	ADP
gujaf-208	96	28	dividend	dividend	NOUN
gujaf-208	96	29	payments	payment	NOUN
gujaf-208	96	30	being	be	AUX
gujaf-208	96	31	withheld	withhold	VERB
gujaf-208	96	32	mostly	mostly	ADV
gujaf-208	96	33	because	because	SCONJ
gujaf-208	96	34	of	of	ADP
gujaf-208	96	35	negative	negative	ADJ
gujaf-208	96	36	retained	retain	VERB
gujaf-208	96	37	earnings	earning	NOUN
gujaf-208	96	38	.	.	PUNCT
gujaf-208	97	1	these	these	DET
gujaf-208	97	2	negative	negative	ADJ
gujaf-208	97	3	retained	retain	VERB
gujaf-208	97	4	earnings	earning	NOUN
gujaf-208	97	5	can	can	AUX
gujaf-208	97	6	affect	affect	VERB
gujaf-208	97	7	the	the	DET
gujaf-208	97	8	firm	firm	ADJ
gujaf-208	97	9	value	value	NOUN
gujaf-208	97	10	and	and	CCONJ
gujaf-208	97	11	make	make	VERB
gujaf-208	97	12	investing	investing	NOUN
gujaf-208	97	13	in	in	ADP
gujaf-208	97	14	these	these	DET
gujaf-208	97	15	companies	company	NOUN
gujaf-208	97	16	less	less	ADV
gujaf-208	97	17	appealing	appealing	ADJ
gujaf-208	97	18	to	to	ADP
gujaf-208	97	19	investors	investor	NOUN
gujaf-208	97	20	.	.	PUNCT
gujaf-208	98	1	the	the	DET
gujaf-208	98	2	financial	financial	ADJ
gujaf-208	98	3	sector	sector	NOUN
gujaf-208	98	4	is	be	AUX
gujaf-208	98	5	vital	vital	ADJ
gujaf-208	98	6	to	to	ADP
gujaf-208	98	7	any	any	DET
gujaf-208	98	8	country	country	NOUN
gujaf-208	98	9	's	's	PART
gujaf-208	98	10	economic	economic	ADJ
gujaf-208	98	11	growth	growth	NOUN
gujaf-208	98	12	and	and	CCONJ
gujaf-208	98	13	development	development	NOUN
gujaf-208	98	14	.	.	PUNCT
gujaf-208	99	1	this	this	PRON
gujaf-208	99	2	is	be	AUX
gujaf-208	99	3	due	due	ADJ
gujaf-208	99	4	to	to	ADP
gujaf-208	99	5	the	the	DET
gujaf-208	99	6	fact	fact	NOUN
gujaf-208	99	7	that	that	SCONJ
gujaf-208	99	8	it	it	PRON
gujaf-208	99	9	affects	affect	VERB
gujaf-208	99	10	the	the	DET
gujaf-208	99	11	amount	amount	NOUN
gujaf-208	99	12	of	of	ADP
gujaf-208	99	13	money	money	NOUN
gujaf-208	99	14	stocks	stock	NOUN
gujaf-208	99	15	by	by	ADP
gujaf-208	99	16	making	make	VERB
gujaf-208	99	17	payments	payment	NOUN
gujaf-208	99	18	and	and	CCONJ
gujaf-208	99	19	extending	extend	VERB
gujaf-208	99	20	credit	credit	NOUN
gujaf-208	99	21	.	.	PUNCT
gujaf-208	100	1	similarly	similarly	ADV
gujaf-208	100	2	,	,	PUNCT
gujaf-208	100	3	financial	financial	ADJ
gujaf-208	100	4	systems	system	NOUN
gujaf-208	100	5	play	play	VERB
gujaf-208	100	6	a	a	DET
gujaf-208	100	7	significant	significant	ADJ
gujaf-208	100	8	role	role	NOUN
gujaf-208	100	9	in	in	ADP
gujaf-208	100	10	accelerating	accelerate	VERB
gujaf-208	100	11	economic	economic	ADJ
gujaf-208	100	12	development	development	NOUN
gujaf-208	100	13	,	,	PUNCT
gujaf-208	100	14	and	and	CCONJ
gujaf-208	100	15	a	a	DET
gujaf-208	100	16	well	well	ADV
gujaf-208	100	17	-	-	PUNCT
gujaf-208	100	18	structured	structure	VERB
gujaf-208	100	19	financial	financial	ADJ
gujaf-208	100	20	sector	sector	NOUN
gujaf-208	100	21	could	could	AUX
gujaf-208	100	22	be	be	AUX
gujaf-208	100	23	a	a	DET
gujaf-208	100	24	source	source	NOUN
gujaf-208	100	25	of	of	ADP
gujaf-208	100	26	economic	economic	ADJ
gujaf-208	100	27	growth	growth	NOUN
gujaf-208	100	28	.	.	PUNCT
gujaf-208	101	1	savings	saving	NOUN
gujaf-208	101	2	mobilization	mobilization	NOUN
gujaf-208	101	3	and	and	CCONJ
gujaf-208	101	4	well	well	ADV
gujaf-208	101	5	-	-	PUNCT
gujaf-208	101	6	organized	organize	VERB
gujaf-208	101	7	financial	financial	ADJ
gujaf-208	101	8	intermediation	intermediation	NOUN
gujaf-208	101	9	roles	role	NOUN
gujaf-208	101	10	will	will	AUX
gujaf-208	101	11	be	be	AUX
gujaf-208	101	12	among	among	ADP
gujaf-208	101	13	the	the	DET
gujaf-208	101	14	advantages	advantage	NOUN
gujaf-208	101	15	extracted	extract	VERB
gujaf-208	101	16	from	from	ADP
gujaf-208	101	17	a	a	DET
gujaf-208	101	18	strong	strong	ADJ
gujaf-208	101	19	and	and	CCONJ
gujaf-208	101	20	developed	develop	VERB
gujaf-208	101	21	financial	financial	ADJ
gujaf-208	101	22	system	system	NOUN
gujaf-208	101	23	.	.	PUNCT
gujaf-208	102	1	as	as	ADP
gujaf-208	102	2	a	a	DET
gujaf-208	102	3	result	result	NOUN
gujaf-208	102	4	,	,	PUNCT
gujaf-208	102	5	the	the	DET
gujaf-208	102	6	collapse	collapse	NOUN
gujaf-208	102	7	of	of	ADP
gujaf-208	102	8	this	this	DET
gujaf-208	102	9	sector	sector	NOUN
gujaf-208	102	10	has	have	VERB
gujaf-208	102	11	an	an	DET
gujaf-208	102	12	impact	impact	NOUN
gujaf-208	102	13	on	on	ADP
gujaf-208	102	14	a	a	DET
gujaf-208	102	15	country	country	NOUN
gujaf-208	102	16	's	's	PART
gujaf-208	102	17	entire	entire	ADJ
gujaf-208	102	18	economy	economy	NOUN
gujaf-208	102	19	(	(	PUNCT
gujaf-208	102	20	onyekwere	onyekwere	ADV
gujaf-208	102	21	,	,	PUNCT
gujaf-208	102	22	wesiah	wesiah	PROPN
gujaf-208	102	23	,	,	PUNCT
gujaf-208	102	24	&	&	CCONJ
gujaf-208	102	25	danbatta	danbatta	PROPN
gujaf-208	102	26	,	,	PUNCT
gujaf-208	102	27	2019	2019	NUM
gujaf-208	102	28	)	)	PUNCT
gujaf-208	102	29	.	.	PUNCT
gujaf-208	103	1	on	on	ADP
gujaf-208	103	2	the	the	DET
gujaf-208	103	3	other	other	ADJ
gujaf-208	103	4	hand	hand	NOUN
gujaf-208	103	5	,	,	PUNCT
gujaf-208	103	6	corporate	corporate	ADJ
gujaf-208	103	7	governance	governance	NOUN
gujaf-208	103	8	standards	standard	NOUN
gujaf-208	103	9	and	and	CCONJ
gujaf-208	103	10	procedures	procedure	NOUN
gujaf-208	103	11	are	be	AUX
gujaf-208	103	12	increasingly	increasingly	ADV
gujaf-208	103	13	being	be	AUX
gujaf-208	103	14	recognized	recognize	VERB
gujaf-208	103	15	as	as	ADP
gujaf-208	103	16	significant	significant	ADJ
gujaf-208	103	17	in	in	ADP
gujaf-208	103	18	deciding	decide	VERB
gujaf-208	103	19	and	and	CCONJ
gujaf-208	103	20	exercising	exercise	VERB
gujaf-208	103	21	corporate	corporate	ADJ
gujaf-208	103	22	control	control	NOUN
gujaf-208	103	23	in	in	ADP
gujaf-208	103	24	the	the	DET
gujaf-208	103	25	use	use	NOUN
gujaf-208	103	26	of	of	ADP
gujaf-208	103	27	a	a	DET
gujaf-208	103	28	company	company	NOUN
gujaf-208	103	29	's	's	PART
gujaf-208	103	30	assets	asset	NOUN
gujaf-208	103	31	and	and	CCONJ
gujaf-208	103	32	resources	resource	NOUN
gujaf-208	103	33	.	.	PUNCT
gujaf-208	104	1	on	on	ADP
gujaf-208	104	2	their	their	PRON
gujaf-208	104	3	part	part	NOUN
gujaf-208	104	4	,	,	PUNCT
gujaf-208	104	5	investors	investor	NOUN
gujaf-208	104	6	are	be	AUX
gujaf-208	104	7	gradually	gradually	ADV
gujaf-208	104	8	opting	opt	VERB
gujaf-208	104	9	to	to	PART
gujaf-208	104	10	invest	invest	VERB
gujaf-208	104	11	based	base	VERB
gujaf-208	104	12	on	on	ADP
gujaf-208	104	13	the	the	DET
gujaf-208	104	14	company	company	NOUN
gujaf-208	104	15	's	's	PART
gujaf-208	104	16	outlook	outlook	NOUN
gujaf-208	104	17	,	,	PUNCT
gujaf-208	104	18	credibility	credibility	NOUN
gujaf-208	104	19	,	,	PUNCT
gujaf-208	104	20	and	and	CCONJ
gujaf-208	104	21	corporate	corporate	ADJ
gujaf-208	104	22	governance	governance	NOUN
gujaf-208	104	23	practices	practice	NOUN
gujaf-208	104	24	.	.	PUNCT
gujaf-208	105	1	this	this	PRON
gujaf-208	105	2	means	mean	VERB
gujaf-208	105	3	that	that	SCONJ
gujaf-208	105	4	businesses	business	NOUN
gujaf-208	105	5	must	must	AUX
gujaf-208	105	6	adopt	adopt	VERB
gujaf-208	105	7	corporate	corporate	ADJ
gujaf-208	105	8	governance	governance	NOUN
gujaf-208	105	9	cultures	culture	NOUN
gujaf-208	105	10	and	and	CCONJ
gujaf-208	105	11	practices	practice	NOUN
gujaf-208	105	12	in	in	ADP
gujaf-208	105	13	order	order	NOUN
gujaf-208	105	14	to	to	PART
gujaf-208	105	15	attract	attract	VERB
gujaf-208	105	16	foreign	foreign	ADJ
gujaf-208	105	17	investors	investor	NOUN
gujaf-208	105	18	and	and	CCONJ
gujaf-208	105	19	boost	boost	VERB
gujaf-208	105	20	their	their	PRON
gujaf-208	105	21	company	company	NOUN
gujaf-208	105	22	’s	’s	PART
gujaf-208	105	23	sustainability	sustainability	NOUN
gujaf-208	105	24	and	and	CCONJ
gujaf-208	105	25	competitiveness	competitiveness	NOUN
gujaf-208	105	26	.	.	PUNCT
gujaf-208	106	1	as	as	ADP
gujaf-208	106	2	a	a	DET
gujaf-208	106	3	result	result	NOUN
gujaf-208	106	4	,	,	PUNCT
gujaf-208	106	5	proper	proper	ADJ
gujaf-208	106	6	processes	process	NOUN
gujaf-208	106	7	and	and	CCONJ
gujaf-208	106	8	mechanisms	mechanism	NOUN
gujaf-208	106	9	of	of	ADP
gujaf-208	106	10	corporate	corporate	ADJ
gujaf-208	106	11	governance	governance	NOUN
gujaf-208	106	12	like	like	ADP
gujaf-208	106	13	those	those	PRON
gujaf-208	106	14	seen	see	VERB
gujaf-208	106	15	in	in	ADP
gujaf-208	106	16	the	the	DET
gujaf-208	106	17	western	western	ADJ
gujaf-208	106	18	world	world	NOUN
gujaf-208	106	19	,	,	PUNCT
gujaf-208	106	20	the	the	DET
gujaf-208	106	21	european	european	PROPN
gujaf-208	106	22	union	union	PROPN
gujaf-208	106	23	,	,	PUNCT
gujaf-208	106	24	and	and	CCONJ
gujaf-208	106	25	japan	japan	PROPN
gujaf-208	106	26	,	,	PUNCT
gujaf-208	106	27	are	be	AUX
gujaf-208	106	28	required	require	VERB
gujaf-208	106	29	for	for	ADP
gujaf-208	106	30	the	the	DET
gujaf-208	106	31	long	long	ADJ
gujaf-208	106	32	-	-	PUNCT
gujaf-208	106	33	term	term	NOUN
gujaf-208	106	34	survival	survival	NOUN
gujaf-208	106	35	of	of	ADP
gujaf-208	106	36	businesses	business	NOUN
gujaf-208	106	37	,	,	PUNCT
gujaf-208	106	38	especially	especially	ADV
gujaf-208	106	39	in	in	ADP
gujaf-208	106	40	developing	develop	VERB
gujaf-208	106	41	countries	country	NOUN
gujaf-208	106	42	such	such	ADJ
gujaf-208	106	43	as	as	ADP
gujaf-208	106	44	africa	africa	PROPN
gujaf-208	106	45	(	(	PUNCT
gujaf-208	106	46	mlthiria	mlthiria	PROPN
gujaf-208	106	47	&	&	CCONJ
gujaf-208	106	48	musyoki	musyoki	PROPN
gujaf-208	106	49	,	,	PUNCT
gujaf-208	106	50	2014	2014	NUM
gujaf-208	106	51	)	)	PUNCT
gujaf-208	106	52	.	.	PUNCT
gujaf-208	107	1	corporate	corporate	ADJ
gujaf-208	107	2	governance	governance	NOUN
gujaf-208	107	3	practices	practice	NOUN
gujaf-208	107	4	are	be	AUX
gujaf-208	107	5	expected	expect	VERB
gujaf-208	107	6	to	to	PART
gujaf-208	107	7	boost	boost	VERB
gujaf-208	107	8	a	a	DET
gujaf-208	107	9	company	company	NOUN
gujaf-208	107	10	's	's	PART
gujaf-208	107	11	value	value	NOUN
gujaf-208	107	12	.	.	PUNCT
gujaf-208	108	1	it	it	PRON
gujaf-208	108	2	is	be	AUX
gujaf-208	108	3	expected	expect	VERB
gujaf-208	108	4	to	to	PART
gujaf-208	108	5	raise	raise	VERB
gujaf-208	108	6	the	the	DET
gujaf-208	108	7	worth	worth	NOUN
gujaf-208	108	8	of	of	ADP
gujaf-208	108	9	companies	company	NOUN
gujaf-208	108	10	who	who	PRON
gujaf-208	108	11	practice	practice	VERB
gujaf-208	108	12	it	it	PRON
gujaf-208	108	13	than	than	ADP
gujaf-208	108	14	those	those	DET
gujaf-208	108	15	companies	company	NOUN
gujaf-208	108	16	that	that	PRON
gujaf-208	108	17	do	do	VERB
gujaf-208	108	18	not	not	PART
gujaf-208	108	19	.	.	PUNCT
gujaf-208	109	1	in	in	ADP
gujaf-208	109	2	the	the	DET
gujaf-208	109	3	long	long	ADJ
gujaf-208	109	4	run	run	NOUN
gujaf-208	109	5	,	,	PUNCT
gujaf-208	109	6	good	good	ADJ
gujaf-208	109	7	corporate	corporate	ADJ
gujaf-208	109	8	governance	governance	NOUN
gujaf-208	109	9	practices	practice	NOUN
gujaf-208	109	10	can	can	AUX
gujaf-208	109	11	improve	improve	VERB
gujaf-208	109	12	stock	stock	NOUN
gujaf-208	109	13	returns	return	NOUN
gujaf-208	109	14	and	and	CCONJ
gujaf-208	109	15	increase	increase	VERB
gujaf-208	109	16	the	the	DET
gujaf-208	109	17	value	value	NOUN
gujaf-208	109	18	of	of	ADP
gujaf-208	109	19	a	a	DET
gujaf-208	109	20	company	company	NOUN
gujaf-208	109	21	.	.	PUNCT
gujaf-208	110	1	corporate	corporate	ADJ
gujaf-208	110	2	governance	governance	NOUN
gujaf-208	110	3	is	be	AUX
gujaf-208	110	4	among	among	ADP
gujaf-208	110	5	the	the	DET
gujaf-208	110	6	most	most	ADV
gujaf-208	110	7	critical	critical	ADJ
gujaf-208	110	8	factors	factor	NOUN
gujaf-208	110	9	in	in	ADP
gujaf-208	110	10	increasing	increase	VERB
gujaf-208	110	11	economic	economic	ADJ
gujaf-208	110	12	efficiency	efficiency	NOUN
gujaf-208	110	13	and	and	CCONJ
gujaf-208	110	14	development	development	NOUN
gujaf-208	110	15	thereby	thereby	ADV
gujaf-208	110	16	increasing	increase	VERB
gujaf-208	110	17	investor	investor	NOUN
gujaf-208	110	18	trust	trust	NOUN
gujaf-208	110	19	.	.	PUNCT
gujaf-208	111	1	an	an	DET
gujaf-208	111	2	effective	effective	ADJ
gujaf-208	111	3	corporate	corporate	ADJ
gujaf-208	111	4	governance	governance	NOUN
gujaf-208	111	5	system	system	NOUN
gujaf-208	111	6	in	in	ADP
gujaf-208	111	7	an	an	DET
gujaf-208	111	8	organization	organization	NOUN
gujaf-208	111	9	contributes	contribute	VERB
gujaf-208	111	10	to	to	ADP
gujaf-208	111	11	the	the	DET
gujaf-208	111	12	level	level	NOUN
gujaf-208	111	13	of	of	ADP
gujaf-208	111	14	trust	trust	NOUN
gujaf-208	111	15	required	require	VERB
gujaf-208	111	16	for	for	ADP
gujaf-208	111	17	a	a	DET
gujaf-208	111	18	well	well	ADV
gujaf-208	111	19	-	-	PUNCT
gujaf-208	111	20	functioning	function	VERB
gujaf-208	111	21	financial	financial	ADJ
gujaf-208	111	22	sector	sector	NOUN
gujaf-208	111	23	(	(	PUNCT
gujaf-208	111	24	haryono	haryono	PROPN
gujaf-208	111	25	&	&	CCONJ
gujaf-208	111	26	paminto	paminto	PROPN
gujaf-208	111	27	,	,	PUNCT
gujaf-208	111	28	2015	2015	NUM
gujaf-208	111	29	)	)	PUNCT
gujaf-208	111	30	.	.	PUNCT
gujaf-208	112	1	due	due	ADP
gujaf-208	112	2	to	to	ADP
gujaf-208	112	3	corporate	corporate	ADJ
gujaf-208	112	4	failures	failure	NOUN
gujaf-208	112	5	and	and	CCONJ
gujaf-208	112	6	gusau	gusau	ADJ
gujaf-208	112	7	journal	journal	NOUN
gujaf-208	112	8	of	of	ADP
gujaf-208	112	9	accounting	accounting	NOUN
gujaf-208	112	10	and	and	CCONJ
gujaf-208	112	11	finance	finance	NOUN
gujaf-208	112	12	,	,	PUNCT
gujaf-208	112	13	vol	vol	NOUN
gujaf-208	112	14	.	.	PROPN
gujaf-208	112	15	4	4	NUM
gujaf-208	112	16	,	,	PUNCT
gujaf-208	112	17	issue	issue	NOUN
gujaf-208	112	18	1	1	NUM
gujaf-208	112	19	,	,	PUNCT
gujaf-208	112	20	april	april	PROPN
gujaf-208	112	21	,	,	PUNCT
gujaf-208	112	22	2023	2023	NUM
gujaf-208	112	23	77	77	NUM
gujaf-208	112	24	generally	generally	ADV
gujaf-208	112	25	low	low	ADJ
gujaf-208	112	26	corporate	corporate	ADJ
gujaf-208	112	27	profits	profit	NOUN
gujaf-208	112	28	around	around	ADP
gujaf-208	112	29	the	the	DET
gujaf-208	112	30	world	world	NOUN
gujaf-208	112	31	,	,	PUNCT
gujaf-208	112	32	the	the	DET
gujaf-208	112	33	reliability	reliability	NOUN
gujaf-208	112	34	of	of	ADP
gujaf-208	112	35	existing	exist	VERB
gujaf-208	112	36	corporate	corporate	ADJ
gujaf-208	112	37	governance	governance	NOUN
gujaf-208	112	38	mechanisms	mechanism	NOUN
gujaf-208	112	39	has	have	AUX
gujaf-208	112	40	been	be	AUX
gujaf-208	112	41	called	call	VERB
gujaf-208	112	42	into	into	ADP
gujaf-208	112	43	question	question	NOUN
gujaf-208	112	44	.	.	PUNCT
gujaf-208	113	1	this	this	PRON
gujaf-208	113	2	is	be	AUX
gujaf-208	113	3	because	because	SCONJ
gujaf-208	113	4	strong	strong	ADJ
gujaf-208	113	5	corporate	corporate	ADJ
gujaf-208	113	6	governance	governance	NOUN
gujaf-208	113	7	is	be	AUX
gujaf-208	113	8	critical	critical	ADJ
gujaf-208	113	9	for	for	ADP
gujaf-208	113	10	optimal	optimal	ADJ
gujaf-208	113	11	growth	growth	NOUN
gujaf-208	113	12	of	of	ADP
gujaf-208	113	13	the	the	DET
gujaf-208	113	14	economy	economy	NOUN
gujaf-208	113	15	(	(	PUNCT
gujaf-208	113	16	ongore	ongore	NOUN
gujaf-208	113	17	&	&	CCONJ
gujaf-208	113	18	k’obonyo	k’obonyo	PROPN
gujaf-208	113	19	,	,	PUNCT
gujaf-208	113	20	2011	2011	NUM
gujaf-208	113	21	)	)	PUNCT
gujaf-208	113	22	.	.	PUNCT
gujaf-208	114	1	the	the	DET
gujaf-208	114	2	consequences	consequence	NOUN
gujaf-208	114	3	of	of	ADP
gujaf-208	114	4	poor	poor	ADJ
gujaf-208	114	5	corporate	corporate	ADJ
gujaf-208	114	6	boards	board	NOUN
gujaf-208	114	7	on	on	ADP
gujaf-208	114	8	businesses	business	NOUN
gujaf-208	114	9	and	and	CCONJ
gujaf-208	114	10	national	national	ADJ
gujaf-208	114	11	economies	economy	NOUN
gujaf-208	114	12	have	have	AUX
gujaf-208	114	13	prompted	prompt	VERB
gujaf-208	114	14	governments	government	NOUN
gujaf-208	114	15	around	around	ADP
gujaf-208	114	16	the	the	DET
gujaf-208	114	17	world	world	NOUN
gujaf-208	114	18	to	to	PART
gujaf-208	114	19	take	take	VERB
gujaf-208	114	20	steps	step	NOUN
gujaf-208	114	21	to	to	PART
gujaf-208	114	22	improve	improve	VERB
gujaf-208	114	23	corporate	corporate	ADJ
gujaf-208	114	24	governance	governance	NOUN
gujaf-208	114	25	.	.	PUNCT
gujaf-208	115	1	diversifying	diversify	VERB
gujaf-208	115	2	the	the	DET
gujaf-208	115	3	corporate	corporate	ADJ
gujaf-208	115	4	board	board	NOUN
gujaf-208	115	5	of	of	ADP
gujaf-208	115	6	directors	director	NOUN
gujaf-208	115	7	is	be	AUX
gujaf-208	115	8	one	one	NUM
gujaf-208	115	9	of	of	ADP
gujaf-208	115	10	these	these	DET
gujaf-208	115	11	steps	step	NOUN
gujaf-208	115	12	(	(	PUNCT
gujaf-208	115	13	garba	garba	PROPN
gujaf-208	115	14	&	&	CCONJ
gujaf-208	115	15	abubakar	abubakar	PROPN
gujaf-208	115	16	,	,	PUNCT
gujaf-208	115	17	2014	2014	NUM
gujaf-208	115	18	)	)	PUNCT
gujaf-208	115	19	.	.	PUNCT
gujaf-208	116	1	diverse	diverse	ADJ
gujaf-208	116	2	boards	board	NOUN
gujaf-208	116	3	of	of	ADP
gujaf-208	116	4	directors	director	NOUN
gujaf-208	116	5	have	have	VERB
gujaf-208	116	6	a	a	DET
gujaf-208	116	7	significant	significant	ADJ
gujaf-208	116	8	impact	impact	NOUN
gujaf-208	116	9	on	on	ADP
gujaf-208	116	10	the	the	DET
gujaf-208	116	11	company	company	NOUN
gujaf-208	116	12	’s	’s	PART
gujaf-208	116	13	value	value	NOUN
gujaf-208	116	14	,	,	PUNCT
gujaf-208	116	15	asset	asset	NOUN
gujaf-208	116	16	maximization	maximization	NOUN
gujaf-208	116	17	,	,	PUNCT
gujaf-208	116	18	and	and	CCONJ
gujaf-208	116	19	investor	investor	NOUN
gujaf-208	116	20	's	's	PART
gujaf-208	116	21	trust	trust	NOUN
gujaf-208	116	22	(	(	PUNCT
gujaf-208	116	23	hassan	hassan	PROPN
gujaf-208	116	24	&	&	CCONJ
gujaf-208	116	25	marimuthu	marimuthu	PROPN
gujaf-208	116	26	,	,	PUNCT
gujaf-208	116	27	2014	2014	NUM
gujaf-208	116	28	)	)	PUNCT
gujaf-208	116	29	.	.	PUNCT
gujaf-208	117	1	the	the	DET
gujaf-208	117	2	importance	importance	NOUN
gujaf-208	117	3	of	of	ADP
gujaf-208	117	4	board	board	NOUN
gujaf-208	117	5	diversity	diversity	NOUN
gujaf-208	117	6	in	in	ADP
gujaf-208	117	7	determining	determine	VERB
gujaf-208	117	8	the	the	DET
gujaf-208	117	9	value	value	NOUN
gujaf-208	117	10	of	of	ADP
gujaf-208	117	11	a	a	DET
gujaf-208	117	12	company	company	NOUN
gujaf-208	117	13	will	will	AUX
gujaf-208	117	14	encourage	encourage	VERB
gujaf-208	117	15	firms	firm	NOUN
gujaf-208	117	16	to	to	PART
gujaf-208	117	17	make	make	VERB
gujaf-208	117	18	informed	informed	ADJ
gujaf-208	117	19	decisions	decision	NOUN
gujaf-208	117	20	about	about	ADP
gujaf-208	117	21	appointment	appointment	NOUN
gujaf-208	117	22	of	of	ADP
gujaf-208	117	23	board	board	NOUN
gujaf-208	117	24	of	of	ADP
gujaf-208	117	25	directors	director	NOUN
gujaf-208	117	26	in	in	ADP
gujaf-208	117	27	order	order	NOUN
gujaf-208	117	28	to	to	PART
gujaf-208	117	29	maximize	maximize	VERB
gujaf-208	117	30	the	the	DET
gujaf-208	117	31	value	value	NOUN
gujaf-208	117	32	of	of	ADP
gujaf-208	117	33	the	the	DET
gujaf-208	117	34	firm	firm	NOUN
gujaf-208	117	35	(	(	PUNCT
gujaf-208	117	36	olaoti	olaoti	PROPN
gujaf-208	117	37	,	,	PUNCT
gujaf-208	117	38	2016	2016	NUM
gujaf-208	117	39	)	)	PUNCT
gujaf-208	117	40	.	.	PUNCT
gujaf-208	118	1	according	accord	VERB
gujaf-208	118	2	to	to	ADP
gujaf-208	118	3	carter	carter	PROPN
gujaf-208	118	4	,	,	PUNCT
gujaf-208	118	5	simkins	simkin	NOUN
gujaf-208	118	6	,	,	PUNCT
gujaf-208	118	7	souza	souza	NOUN
gujaf-208	118	8	and	and	CCONJ
gujaf-208	118	9	simpson	simpson	PROPN
gujaf-208	118	10	(	(	PUNCT
gujaf-208	118	11	2007	2007	NUM
gujaf-208	118	12	)	)	PUNCT
gujaf-208	118	13	,	,	PUNCT
gujaf-208	118	14	a	a	DET
gujaf-208	118	15	more	more	ADV
gujaf-208	118	16	diverse	diverse	ADJ
gujaf-208	118	17	or	or	CCONJ
gujaf-208	118	18	heterogeneous	heterogeneous	ADJ
gujaf-208	118	19	board	board	NOUN
gujaf-208	118	20	has	have	VERB
gujaf-208	118	21	the	the	DET
gujaf-208	118	22	ability	ability	NOUN
gujaf-208	118	23	to	to	PART
gujaf-208	118	24	make	make	VERB
gujaf-208	118	25	important	important	ADJ
gujaf-208	118	26	decisions	decision	NOUN
gujaf-208	118	27	while	while	SCONJ
gujaf-208	118	28	considering	consider	VERB
gujaf-208	118	29	more	more	ADJ
gujaf-208	118	30	alternatives	alternative	NOUN
gujaf-208	118	31	than	than	ADP
gujaf-208	118	32	a	a	DET
gujaf-208	118	33	homogenous	homogenous	ADJ
gujaf-208	118	34	board	board	NOUN
gujaf-208	118	35	.	.	PUNCT
gujaf-208	119	1	individuals	individual	NOUN
gujaf-208	119	2	from	from	ADP
gujaf-208	119	3	various	various	ADJ
gujaf-208	119	4	backgrounds	background	NOUN
gujaf-208	119	5	and	and	CCONJ
gujaf-208	119	6	locations	location	NOUN
gujaf-208	119	7	have	have	VERB
gujaf-208	119	8	a	a	DET
gujaf-208	119	9	better	well	ADJ
gujaf-208	119	10	knowledge	knowledge	NOUN
gujaf-208	119	11	of	of	ADP
gujaf-208	119	12	the	the	DET
gujaf-208	119	13	company	company	NOUN
gujaf-208	119	14	’s	’s	PART
gujaf-208	119	15	market	market	NOUN
gujaf-208	119	16	,	,	PUNCT
gujaf-208	119	17	which	which	PRON
gujaf-208	119	18	improves	improve	VERB
gujaf-208	119	19	the	the	DET
gujaf-208	119	20	effectiveness	effectiveness	NOUN
gujaf-208	119	21	of	of	ADP
gujaf-208	119	22	innovation	innovation	NOUN
gujaf-208	119	23	and	and	CCONJ
gujaf-208	119	24	creativity	creativity	NOUN
gujaf-208	119	25	by	by	ADP
gujaf-208	119	26	knowing	know	VERB
gujaf-208	119	27	what	what	PRON
gujaf-208	119	28	the	the	DET
gujaf-208	119	29	market	market	NOUN
gujaf-208	119	30	wants	want	VERB
gujaf-208	119	31	.	.	PUNCT
gujaf-208	120	1	since	since	SCONJ
gujaf-208	120	2	contributions	contribution	NOUN
gujaf-208	120	3	are	be	AUX
gujaf-208	120	4	made	make	VERB
gujaf-208	120	5	by	by	ADP
gujaf-208	120	6	individuals	individual	NOUN
gujaf-208	120	7	of	of	ADP
gujaf-208	120	8	various	various	ADJ
gujaf-208	120	9	backgrounds	background	NOUN
gujaf-208	120	10	,	,	PUNCT
gujaf-208	120	11	a	a	DET
gujaf-208	120	12	diverse	diverse	ADJ
gujaf-208	120	13	board	board	NOUN
gujaf-208	120	14	is	be	AUX
gujaf-208	120	15	easily	easily	ADV
gujaf-208	120	16	equipped	equip	VERB
gujaf-208	120	17	with	with	ADP
gujaf-208	120	18	ideas	idea	NOUN
gujaf-208	120	19	on	on	ADP
gujaf-208	120	20	better	well	ADJ
gujaf-208	120	21	ways	way	NOUN
gujaf-208	120	22	to	to	PART
gujaf-208	120	23	treat	treat	VERB
gujaf-208	120	24	their	their	PRON
gujaf-208	120	25	customers	customer	NOUN
gujaf-208	120	26	.	.	PUNCT
gujaf-208	121	1	as	as	ADP
gujaf-208	121	2	a	a	DET
gujaf-208	121	3	result	result	NOUN
gujaf-208	121	4	,	,	PUNCT
gujaf-208	121	5	customer	customer	NOUN
gujaf-208	121	6	satisfaction	satisfaction	NOUN
gujaf-208	121	7	and	and	CCONJ
gujaf-208	121	8	the	the	DET
gujaf-208	121	9	firm	firm	NOUN
gujaf-208	121	10	's	's	PART
gujaf-208	121	11	goodwill	goodwill	NOUN
gujaf-208	121	12	or	or	CCONJ
gujaf-208	121	13	image	image	NOUN
gujaf-208	121	14	will	will	AUX
gujaf-208	121	15	improve	improve	VERB
gujaf-208	121	16	.	.	PUNCT
gujaf-208	122	1	this	this	PRON
gujaf-208	122	2	would	would	AUX
gujaf-208	122	3	improve	improve	VERB
gujaf-208	122	4	consumer	consumer	NOUN
gujaf-208	122	5	perceptions	perception	NOUN
gujaf-208	122	6	of	of	ADP
gujaf-208	122	7	the	the	DET
gujaf-208	122	8	business	business	NOUN
gujaf-208	122	9	and	and	CCONJ
gujaf-208	122	10	its	its	PRON
gujaf-208	122	11	goods	good	NOUN
gujaf-208	122	12	while	while	SCONJ
gujaf-208	122	13	also	also	ADV
gujaf-208	122	14	growing	grow	VERB
gujaf-208	122	15	the	the	DET
gujaf-208	122	16	firm	firm	NOUN
gujaf-208	122	17	's	's	PART
gujaf-208	122	18	value	value	NOUN
gujaf-208	122	19	in	in	ADP
gujaf-208	122	20	order	order	NOUN
gujaf-208	122	21	to	to	PART
gujaf-208	122	22	draw	draw	VERB
gujaf-208	122	23	investors	investor	NOUN
gujaf-208	122	24	.	.	PUNCT
gujaf-208	123	1	female	female	ADJ
gujaf-208	123	2	participation	participation	NOUN
gujaf-208	123	3	among	among	ADP
gujaf-208	123	4	company	company	NOUN
gujaf-208	123	5	directors	director	NOUN
gujaf-208	123	6	may	may	AUX
gujaf-208	123	7	strengthen	strengthen	VERB
gujaf-208	123	8	corporate	corporate	ADJ
gujaf-208	123	9	governance	governance	NOUN
gujaf-208	123	10	and	and	CCONJ
gujaf-208	123	11	raise	raise	VERB
gujaf-208	123	12	the	the	DET
gujaf-208	123	13	company	company	NOUN
gujaf-208	123	14	's	's	PART
gujaf-208	123	15	value	value	NOUN
gujaf-208	123	16	.	.	PUNCT
gujaf-208	124	1	women	woman	NOUN
gujaf-208	124	2	have	have	VERB
gujaf-208	124	3	qualities	quality	NOUN
gujaf-208	124	4	that	that	PRON
gujaf-208	124	5	can	can	AUX
gujaf-208	124	6	help	help	VERB
gujaf-208	124	7	improve	improve	VERB
gujaf-208	124	8	companies	company	NOUN
gujaf-208	124	9	’	'	PUNCT
gujaf-208	124	10	performance	performance	NOUN
gujaf-208	124	11	and	and	CCONJ
gujaf-208	124	12	,	,	PUNCT
gujaf-208	124	13	as	as	ADP
gujaf-208	124	14	a	a	DET
gujaf-208	124	15	result	result	NOUN
gujaf-208	124	16	,	,	PUNCT
gujaf-208	124	17	improve	improve	VERB
gujaf-208	124	18	the	the	DET
gujaf-208	124	19	value	value	NOUN
gujaf-208	124	20	of	of	ADP
gujaf-208	124	21	the	the	DET
gujaf-208	124	22	firm	firm	NOUN
gujaf-208	124	23	.	.	PUNCT
gujaf-208	125	1	they	they	PRON
gujaf-208	125	2	are	be	AUX
gujaf-208	125	3	,	,	PUNCT
gujaf-208	125	4	on	on	ADP
gujaf-208	125	5	average	average	ADJ
gujaf-208	125	6	,	,	PUNCT
gujaf-208	125	7	younger	young	ADJ
gujaf-208	125	8	than	than	ADP
gujaf-208	125	9	their	their	PRON
gujaf-208	125	10	male	male	ADJ
gujaf-208	125	11	colleagues	colleague	NOUN
gujaf-208	125	12	,	,	PUNCT
gujaf-208	125	13	giving	give	VERB
gujaf-208	125	14	them	they	PRON
gujaf-208	125	15	a	a	DET
gujaf-208	125	16	competitive	competitive	ADJ
gujaf-208	125	17	advantage	advantage	NOUN
gujaf-208	125	18	.	.	PUNCT
gujaf-208	126	1	better	well	ADJ
gujaf-208	126	2	communication	communication	NOUN
gujaf-208	126	3	and	and	CCONJ
gujaf-208	126	4	new	new	ADJ
gujaf-208	126	5	ideas	idea	NOUN
gujaf-208	126	6	are	be	AUX
gujaf-208	126	7	some	some	PRON
gujaf-208	126	8	of	of	ADP
gujaf-208	126	9	the	the	DET
gujaf-208	126	10	advantages	advantage	NOUN
gujaf-208	126	11	(	(	PUNCT
gujaf-208	126	12	mintah	mintah	X
gujaf-208	126	13	and	and	CCONJ
gujaf-208	126	14	schadewitz	schadewitz	PROPN
gujaf-208	126	15	2018	2018	NUM
gujaf-208	126	16	)	)	PUNCT
gujaf-208	126	17	.	.	PUNCT
gujaf-208	127	1	furthermore	furthermore	ADV
gujaf-208	127	2	,	,	PUNCT
gujaf-208	127	3	having	have	VERB
gujaf-208	127	4	international	international	ADJ
gujaf-208	127	5	directors	director	NOUN
gujaf-208	127	6	on	on	ADP
gujaf-208	127	7	the	the	DET
gujaf-208	127	8	board	board	NOUN
gujaf-208	127	9	of	of	ADP
gujaf-208	127	10	directors	director	NOUN
gujaf-208	127	11	’	'	PUNCT
gujaf-208	127	12	assists	assist	NOUN
gujaf-208	127	13	in	in	ADP
gujaf-208	127	14	persuading	persuade	VERB
gujaf-208	127	15	foreign	foreign	ADJ
gujaf-208	127	16	investors	investor	NOUN
gujaf-208	127	17	that	that	SCONJ
gujaf-208	127	18	the	the	DET
gujaf-208	127	19	organization	organization	NOUN
gujaf-208	127	20	is	be	AUX
gujaf-208	127	21	operating	operate	VERB
gujaf-208	127	22	in	in	ADP
gujaf-208	127	23	their	their	PRON
gujaf-208	127	24	best	good	ADJ
gujaf-208	127	25	interests	interest	NOUN
gujaf-208	127	26	(	(	PUNCT
gujaf-208	127	27	fidanoski	fidanoski	ADJ
gujaf-208	127	28	,	,	PUNCT
gujaf-208	127	29	simeonovoski	simeonovoski	ADJ
gujaf-208	127	30	,	,	PUNCT
gujaf-208	127	31	&	&	CCONJ
gujaf-208	127	32	mateska	mateska	PROPN
gujaf-208	127	33	,	,	PUNCT
gujaf-208	127	34	2014	2014	NUM
gujaf-208	127	35	)	)	PUNCT
gujaf-208	127	36	.	.	PUNCT
gujaf-208	128	1	ethnic	ethnic	ADJ
gujaf-208	128	2	diversity	diversity	NOUN
gujaf-208	128	3	would	would	AUX
gujaf-208	128	4	help	help	VERB
gujaf-208	128	5	to	to	PART
gujaf-208	128	6	create	create	VERB
gujaf-208	128	7	a	a	DET
gujaf-208	128	8	higher	high	ADJ
gujaf-208	128	9	degree	degree	NOUN
gujaf-208	128	10	of	of	ADP
gujaf-208	128	11	corporate	corporate	ADJ
gujaf-208	128	12	governance	governance	NOUN
gujaf-208	128	13	,	,	PUNCT
gujaf-208	128	14	as	as	ADV
gujaf-208	128	15	well	well	ADV
gujaf-208	128	16	as	as	ADP
gujaf-208	128	17	the	the	DET
gujaf-208	128	18	board	board	NOUN
gujaf-208	128	19	of	of	ADP
gujaf-208	128	20	directors	director	NOUN
gujaf-208	128	21	'	'	PART
gujaf-208	128	22	decision	decision	NOUN
gujaf-208	128	23	-	-	PUNCT
gujaf-208	128	24	making	make	VERB
gujaf-208	128	25	process	process	NOUN
gujaf-208	128	26	,	,	PUNCT
gujaf-208	128	27	and	and	CCONJ
gujaf-208	128	28	thereby	thereby	ADV
gujaf-208	128	29	increase	increase	VERB
gujaf-208	128	30	the	the	DET
gujaf-208	128	31	firm	firm	NOUN
gujaf-208	128	32	's	's	PART
gujaf-208	128	33	value	value	NOUN
gujaf-208	128	34	.	.	PUNCT
gujaf-208	129	1	this	this	PRON
gujaf-208	129	2	is	be	AUX
gujaf-208	129	3	because	because	SCONJ
gujaf-208	129	4	people	people	NOUN
gujaf-208	129	5	of	of	ADP
gujaf-208	129	6	various	various	ADJ
gujaf-208	129	7	ethnic	ethnic	ADJ
gujaf-208	129	8	backgrounds	background	NOUN
gujaf-208	129	9	are	be	AUX
gujaf-208	129	10	more	more	ADV
gujaf-208	129	11	inclined	inclined	ADJ
gujaf-208	129	12	to	to	PART
gujaf-208	129	13	approach	approach	VERB
gujaf-208	129	14	challenges	challenge	NOUN
gujaf-208	129	15	in	in	ADP
gujaf-208	129	16	unique	unique	ADJ
gujaf-208	129	17	ways	way	NOUN
gujaf-208	129	18	,	,	PUNCT
gujaf-208	129	19	encouraging	encourage	VERB
gujaf-208	129	20	the	the	DET
gujaf-208	129	21	board	board	NOUN
gujaf-208	129	22	to	to	PART
gujaf-208	129	23	explore	explore	VERB
gujaf-208	129	24	a	a	DET
gujaf-208	129	25	larger	large	ADJ
gujaf-208	129	26	variety	variety	NOUN
gujaf-208	129	27	of	of	ADP
gujaf-208	129	28	ideas	idea	NOUN
gujaf-208	129	29	and	and	CCONJ
gujaf-208	129	30	strategies	strategy	NOUN
gujaf-208	129	31	when	when	SCONJ
gujaf-208	129	32	it	it	PRON
gujaf-208	129	33	comes	come	VERB
gujaf-208	129	34	to	to	ADP
gujaf-208	129	35	addressing	address	VERB
gujaf-208	129	36	organizational	organizational	ADJ
gujaf-208	129	37	issues	issue	NOUN
gujaf-208	129	38	(	(	PUNCT
gujaf-208	129	39	olaoti	olaoti	NOUN
gujaf-208	129	40	2016	2016	NUM
gujaf-208	129	41	)	)	PUNCT
gujaf-208	129	42	.	.	PUNCT
gujaf-208	130	1	furthermore	furthermore	ADV
gujaf-208	130	2	,	,	PUNCT
gujaf-208	130	3	political	political	ADJ
gujaf-208	130	4	connections	connection	NOUN
gujaf-208	130	5	are	be	AUX
gujaf-208	130	6	another	another	DET
gujaf-208	130	7	major	major	ADJ
gujaf-208	130	8	factor	factor	NOUN
gujaf-208	130	9	in	in	ADP
gujaf-208	130	10	every	every	DET
gujaf-208	130	11	business	business	NOUN
gujaf-208	130	12	environment	environment	NOUN
gujaf-208	130	13	.	.	PUNCT
gujaf-208	131	1	companies	company	NOUN
gujaf-208	131	2	with	with	ADP
gujaf-208	131	3	political	political	ADJ
gujaf-208	131	4	connections	connection	NOUN
gujaf-208	131	5	are	be	AUX
gujaf-208	131	6	granted	grant	VERB
gujaf-208	131	7	gusau	gusau	ADJ
gujaf-208	131	8	journal	journal	NOUN
gujaf-208	131	9	of	of	ADP
gujaf-208	131	10	accounting	accounting	NOUN
gujaf-208	131	11	and	and	CCONJ
gujaf-208	131	12	finance	finance	NOUN
gujaf-208	131	13	,	,	PUNCT
gujaf-208	131	14	vol	vol	NOUN
gujaf-208	131	15	.	.	PROPN
gujaf-208	131	16	4	4	NUM
gujaf-208	131	17	,	,	PUNCT
gujaf-208	131	18	issue	issue	NOUN
gujaf-208	131	19	1	1	NUM
gujaf-208	131	20	,	,	PUNCT
gujaf-208	131	21	april	april	PROPN
gujaf-208	131	22	,	,	PUNCT
gujaf-208	131	23	2023	2023	NUM
gujaf-208	131	24	78	78	NUM
gujaf-208	131	25	preferential	preferential	ADJ
gujaf-208	131	26	treatment	treatment	NOUN
gujaf-208	131	27	by	by	ADP
gujaf-208	131	28	the	the	DET
gujaf-208	131	29	government	government	NOUN
gujaf-208	131	30	,	,	PUNCT
gujaf-208	131	31	including	include	VERB
gujaf-208	131	32	lower	low	ADJ
gujaf-208	131	33	funding	funding	NOUN
gujaf-208	131	34	costs	cost	NOUN
gujaf-208	131	35	,	,	PUNCT
gujaf-208	131	36	favorable	favorable	ADJ
gujaf-208	131	37	tax	tax	NOUN
gujaf-208	131	38	treatment	treatment	NOUN
gujaf-208	131	39	,	,	PUNCT
gujaf-208	131	40	and	and	CCONJ
gujaf-208	131	41	access	access	NOUN
gujaf-208	131	42	to	to	ADP
gujaf-208	131	43	limited	limited	ADJ
gujaf-208	131	44	licenses	license	NOUN
gujaf-208	131	45	(	(	PUNCT
gujaf-208	131	46	niessen	niessen	NOUN
gujaf-208	131	47	&	&	CCONJ
gujaf-208	131	48	ruenzi	ruenzi	PROPN
gujaf-208	131	49	,	,	PUNCT
gujaf-208	131	50	2010	2010	NUM
gujaf-208	131	51	)	)	PUNCT
gujaf-208	131	52	.	.	PUNCT
gujaf-208	132	1	according	accord	VERB
gujaf-208	132	2	to	to	ADP
gujaf-208	132	3	vanguard	vanguard	NOUN
gujaf-208	132	4	(	(	PUNCT
gujaf-208	132	5	2018	2018	NUM
gujaf-208	132	6	)	)	PUNCT
gujaf-208	132	7	,	,	PUNCT
gujaf-208	132	8	a	a	DET
gujaf-208	132	9	total	total	NOUN
gujaf-208	132	10	of	of	ADP
gujaf-208	132	11	nineteen	nineteen	NUM
gujaf-208	132	12	firms	firm	NOUN
gujaf-208	132	13	registered	register	VERB
gujaf-208	132	14	on	on	ADP
gujaf-208	132	15	the	the	DET
gujaf-208	132	16	nigerian	nigerian	ADJ
gujaf-208	132	17	stock	stock	NOUN
gujaf-208	132	18	market	market	NOUN
gujaf-208	132	19	were	be	AUX
gujaf-208	132	20	subjected	subject	VERB
gujaf-208	132	21	to	to	ADP
gujaf-208	132	22	hostile	hostile	ADJ
gujaf-208	132	23	takeovers	takeover	NOUN
gujaf-208	132	24	when	when	SCONJ
gujaf-208	132	25	stock	stock	NOUN
gujaf-208	132	26	values	value	NOUN
gujaf-208	132	27	fell	fall	VERB
gujaf-208	132	28	below	below	ADP
gujaf-208	132	29	par	par	NOUN
gujaf-208	132	30	value	value	NOUN
gujaf-208	132	31	.	.	PUNCT
gujaf-208	133	1	the	the	DET
gujaf-208	133	2	stocks	stock	NOUN
gujaf-208	133	3	were	be	AUX
gujaf-208	133	4	exposed	expose	VERB
gujaf-208	133	5	to	to	ADP
gujaf-208	133	6	low	low	ADJ
gujaf-208	133	7	valuation	valuation	NOUN
gujaf-208	133	8	when	when	SCONJ
gujaf-208	133	9	the	the	DET
gujaf-208	133	10	nse	nse	NOUN
gujaf-208	133	11	scrapped	scrap	VERB
gujaf-208	133	12	the	the	DET
gujaf-208	133	13	years	year	NOUN
gujaf-208	133	14	-	-	PUNCT
gujaf-208	133	15	old	old	ADJ
gujaf-208	133	16	nominal	nominal	ADJ
gujaf-208	133	17	value	value	NOUN
gujaf-208	133	18	price	price	NOUN
gujaf-208	133	19	floor	floor	NOUN
gujaf-208	133	20	of	of	ADP
gujaf-208	133	21	50	50	NUM
gujaf-208	133	22	kobo	kobo	NOUN
gujaf-208	133	23	which	which	PRON
gujaf-208	133	24	share	share	VERB
gujaf-208	133	25	prices	price	NOUN
gujaf-208	133	26	could	could	AUX
gujaf-208	133	27	not	not	PART
gujaf-208	133	28	fall	fall	VERB
gujaf-208	133	29	below	below	ADV
gujaf-208	133	30	.	.	PUNCT
gujaf-208	134	1	fourteen	fourteen	NUM
gujaf-208	134	2	out	out	ADP
gujaf-208	134	3	of	of	ADP
gujaf-208	134	4	the	the	DET
gujaf-208	134	5	nineteen	nineteen	NUM
gujaf-208	134	6	companies	company	NOUN
gujaf-208	134	7	affected	affect	VERB
gujaf-208	134	8	are	be	AUX
gujaf-208	134	9	insurance	insurance	NOUN
gujaf-208	134	10	,	,	PUNCT
gujaf-208	134	11	while	while	SCONJ
gujaf-208	134	12	the	the	DET
gujaf-208	134	13	other	other	ADJ
gujaf-208	134	14	five	five	NUM
gujaf-208	134	15	come	come	VERB
gujaf-208	134	16	from	from	ADP
gujaf-208	134	17	other	other	ADJ
gujaf-208	134	18	sectors	sector	NOUN
gujaf-208	134	19	.	.	PUNCT
gujaf-208	135	1	according	accord	VERB
gujaf-208	135	2	to	to	ADP
gujaf-208	135	3	capital	capital	NOUN
gujaf-208	135	4	market	market	NOUN
gujaf-208	135	5	operators	operator	NOUN
gujaf-208	135	6	and	and	CCONJ
gujaf-208	135	7	shareholders	shareholder	NOUN
gujaf-208	135	8	,	,	PUNCT
gujaf-208	135	9	the	the	DET
gujaf-208	135	10	new	new	ADJ
gujaf-208	135	11	nominal	nominal	ADJ
gujaf-208	135	12	value	value	NOUN
gujaf-208	135	13	policy	policy	NOUN
gujaf-208	135	14	,	,	PUNCT
gujaf-208	135	15	which	which	PRON
gujaf-208	135	16	presently	presently	ADV
gujaf-208	135	17	enables	enable	VERB
gujaf-208	135	18	quoted	quote	VERB
gujaf-208	135	19	firms	firm	NOUN
gujaf-208	135	20	to	to	PART
gujaf-208	135	21	sell	sell	VERB
gujaf-208	135	22	for	for	ADP
gujaf-208	135	23	as	as	ADV
gujaf-208	135	24	little	little	ADJ
gujaf-208	135	25	as	as	ADP
gujaf-208	135	26	one	one	NUM
gujaf-208	135	27	kobo	kobo	NOUN
gujaf-208	135	28	,	,	PUNCT
gujaf-208	135	29	can	can	AUX
gujaf-208	135	30	ultimately	ultimately	ADV
gujaf-208	135	31	result	result	VERB
gujaf-208	135	32	in	in	ADP
gujaf-208	135	33	forcible	forcible	ADJ
gujaf-208	135	34	acquisitions	acquisition	NOUN
gujaf-208	135	35	and	and	CCONJ
gujaf-208	135	36	management	management	NOUN
gujaf-208	135	37	changes	change	NOUN
gujaf-208	135	38	because	because	SCONJ
gujaf-208	135	39	if	if	SCONJ
gujaf-208	135	40	the	the	DET
gujaf-208	135	41	stock	stock	NOUN
gujaf-208	135	42	becomes	become	VERB
gujaf-208	135	43	too	too	ADV
gujaf-208	135	44	cheap	cheap	ADJ
gujaf-208	135	45	or	or	CCONJ
gujaf-208	135	46	the	the	DET
gujaf-208	135	47	price	price	NOUN
gujaf-208	135	48	falls	fall	VERB
gujaf-208	135	49	too	too	ADV
gujaf-208	135	50	low	low	ADJ
gujaf-208	135	51	,	,	PUNCT
gujaf-208	135	52	the	the	DET
gujaf-208	135	53	firm	firm	NOUN
gujaf-208	135	54	's	's	PART
gujaf-208	135	55	value	value	NOUN
gujaf-208	135	56	would	would	AUX
gujaf-208	135	57	be	be	AUX
gujaf-208	135	58	affected	affect	VERB
gujaf-208	135	59	.	.	PUNCT
gujaf-208	136	1	this	this	PRON
gujaf-208	136	2	could	could	AUX
gujaf-208	136	3	result	result	VERB
gujaf-208	136	4	in	in	ADP
gujaf-208	136	5	a	a	DET
gujaf-208	136	6	hostile	hostile	ADJ
gujaf-208	136	7	takeover	takeover	NOUN
gujaf-208	136	8	.	.	PUNCT
gujaf-208	137	1	they	they	PRON
gujaf-208	137	2	urged	urge	VERB
gujaf-208	137	3	businesses	business	NOUN
gujaf-208	137	4	that	that	PRON
gujaf-208	137	5	are	be	AUX
gujaf-208	137	6	affected	affect	VERB
gujaf-208	137	7	by	by	ADP
gujaf-208	137	8	the	the	DET
gujaf-208	137	9	policy	policy	NOUN
gujaf-208	137	10	to	to	PART
gujaf-208	137	11	revise	revise	VERB
gujaf-208	137	12	their	their	PRON
gujaf-208	137	13	procedures	procedure	NOUN
gujaf-208	137	14	and	and	CCONJ
gujaf-208	137	15	re	re	VERB
gujaf-208	137	16	-	-	VERB
gujaf-208	137	17	strategize	strategize	VERB
gujaf-208	137	18	in	in	ADP
gujaf-208	137	19	order	order	NOUN
gujaf-208	137	20	to	to	PART
gujaf-208	137	21	provide	provide	VERB
gujaf-208	137	22	the	the	DET
gujaf-208	137	23	best	good	ADJ
gujaf-208	137	24	possible	possible	ADJ
gujaf-208	137	25	value	value	NOUN
gujaf-208	137	26	to	to	ADP
gujaf-208	137	27	their	their	PRON
gujaf-208	137	28	shareholders	shareholder	NOUN
gujaf-208	137	29	.	.	PUNCT
gujaf-208	138	1	the	the	DET
gujaf-208	138	2	board	board	NOUN
gujaf-208	138	3	of	of	ADP
gujaf-208	138	4	directors	director	NOUN
gujaf-208	138	5	has	have	AUX
gujaf-208	138	6	faced	face	VERB
gujaf-208	138	7	criticism	criticism	NOUN
gujaf-208	138	8	as	as	ADP
gujaf-208	138	9	a	a	DET
gujaf-208	138	10	result	result	NOUN
gujaf-208	138	11	of	of	ADP
gujaf-208	138	12	the	the	DET
gujaf-208	138	13	decline	decline	NOUN
gujaf-208	138	14	in	in	ADP
gujaf-208	138	15	shareholders	shareholder	NOUN
gujaf-208	138	16	’	'	PUNCT
gujaf-208	138	17	value	value	NOUN
gujaf-208	138	18	caused	cause	VERB
gujaf-208	138	19	by	by	ADP
gujaf-208	138	20	excessive	excessive	ADJ
gujaf-208	138	21	corporate	corporate	ADJ
gujaf-208	138	22	mismanagement	mismanagement	NOUN
gujaf-208	138	23	,	,	PUNCT
gujaf-208	138	24	which	which	PRON
gujaf-208	138	25	has	have	AUX
gujaf-208	138	26	resulted	result	VERB
gujaf-208	138	27	in	in	ADP
gujaf-208	138	28	the	the	DET
gujaf-208	138	29	demise	demise	NOUN
gujaf-208	138	30	of	of	ADP
gujaf-208	138	31	many	many	ADJ
gujaf-208	138	32	well	well	ADV
gujaf-208	138	33	-	-	PUNCT
gujaf-208	138	34	established	establish	VERB
gujaf-208	138	35	organizations	organization	NOUN
gujaf-208	138	36	around	around	ADP
gujaf-208	138	37	the	the	DET
gujaf-208	138	38	world	world	NOUN
gujaf-208	138	39	in	in	ADP
gujaf-208	138	40	recent	recent	ADJ
gujaf-208	138	41	years	year	NOUN
gujaf-208	138	42	.	.	PUNCT
gujaf-208	139	1	such	such	ADJ
gujaf-208	139	2	corporate	corporate	ADJ
gujaf-208	139	3	failures	failure	NOUN
gujaf-208	139	4	have	have	AUX
gujaf-208	139	5	been	be	AUX
gujaf-208	139	6	linked	link	VERB
gujaf-208	139	7	to	to	ADP
gujaf-208	139	8	the	the	DET
gujaf-208	139	9	board	board	NOUN
gujaf-208	139	10	of	of	ADP
gujaf-208	139	11	directors	director	NOUN
gujaf-208	139	12	'	'	PART
gujaf-208	139	13	failure	failure	NOUN
gujaf-208	139	14	to	to	PART
gujaf-208	139	15	perform	perform	VERB
gujaf-208	139	16	effective	effective	ADJ
gujaf-208	139	17	supervision	supervision	NOUN
gujaf-208	139	18	tasks	task	NOUN
gujaf-208	139	19	over	over	ADP
gujaf-208	139	20	the	the	DET
gujaf-208	139	21	businesses	business	NOUN
gujaf-208	139	22	to	to	PART
gujaf-208	139	23	which	which	PRON
gujaf-208	139	24	they	they	PRON
gujaf-208	139	25	have	have	AUX
gujaf-208	139	26	been	be	AUX
gujaf-208	139	27	entrusted	entrust	VERB
gujaf-208	139	28	(	(	PUNCT
gujaf-208	139	29	garba	garba	PROPN
gujaf-208	139	30	&	&	CCONJ
gujaf-208	139	31	abubakar	abubakar	PROPN
gujaf-208	139	32	,	,	PUNCT
gujaf-208	139	33	2014	2014	NUM
gujaf-208	139	34	)	)	PUNCT
gujaf-208	139	35	.	.	PUNCT
gujaf-208	140	1	as	as	ADP
gujaf-208	140	2	a	a	DET
gujaf-208	140	3	result	result	NOUN
gujaf-208	140	4	,	,	PUNCT
gujaf-208	140	5	attention	attention	NOUN
gujaf-208	140	6	has	have	AUX
gujaf-208	140	7	been	be	AUX
gujaf-208	140	8	focused	focus	VERB
gujaf-208	140	9	on	on	ADP
gujaf-208	140	10	a	a	DET
gujaf-208	140	11	company	company	NOUN
gujaf-208	140	12	's	's	PART
gujaf-208	140	13	decision	decision	NOUN
gujaf-208	140	14	-	-	PUNCT
gujaf-208	140	15	making	make	VERB
gujaf-208	140	16	process	process	NOUN
gujaf-208	140	17	in	in	ADP
gujaf-208	140	18	order	order	NOUN
gujaf-208	140	19	to	to	PART
gujaf-208	140	20	create	create	VERB
gujaf-208	140	21	a	a	DET
gujaf-208	140	22	balanced	balanced	ADJ
gujaf-208	140	23	board	board	NOUN
gujaf-208	140	24	that	that	PRON
gujaf-208	140	25	will	will	AUX
gujaf-208	140	26	make	make	VERB
gujaf-208	140	27	the	the	DET
gujaf-208	140	28	best	good	ADJ
gujaf-208	140	29	decisions	decision	NOUN
gujaf-208	140	30	possible	possible	ADJ
gujaf-208	140	31	and	and	CCONJ
gujaf-208	140	32	provide	provide	VERB
gujaf-208	140	33	optimum	optimum	ADJ
gujaf-208	140	34	value	value	NOUN
gujaf-208	140	35	to	to	ADP
gujaf-208	140	36	the	the	DET
gujaf-208	140	37	shareholders	shareholder	NOUN
gujaf-208	140	38	(	(	PUNCT
gujaf-208	140	39	najjar	najjar	PROPN
gujaf-208	140	40	2013	2013	NUM
gujaf-208	140	41	)	)	PUNCT
gujaf-208	140	42	.	.	PUNCT
gujaf-208	141	1	forbes	forbes	PROPN
gujaf-208	141	2	and	and	CCONJ
gujaf-208	141	3	miliken	miliken	PROPN
gujaf-208	141	4	(	(	PUNCT
gujaf-208	141	5	2009	2009	NUM
gujaf-208	141	6	)	)	PUNCT
gujaf-208	141	7	pointed	point	VERB
gujaf-208	141	8	out	out	ADP
gujaf-208	141	9	that	that	SCONJ
gujaf-208	141	10	,	,	PUNCT
gujaf-208	141	11	while	while	SCONJ
gujaf-208	141	12	a	a	DET
gujaf-208	141	13	diverse	diverse	ADJ
gujaf-208	141	14	board	board	NOUN
gujaf-208	141	15	is	be	AUX
gujaf-208	141	16	likely	likely	ADJ
gujaf-208	141	17	to	to	PART
gujaf-208	141	18	have	have	VERB
gujaf-208	141	19	differing	differ	VERB
gujaf-208	141	20	viewpoints	viewpoint	NOUN
gujaf-208	141	21	,	,	PUNCT
gujaf-208	141	22	it	it	PRON
gujaf-208	141	23	may	may	AUX
gujaf-208	141	24	face	face	VERB
gujaf-208	141	25	communication	communication	NOUN
gujaf-208	141	26	and	and	CCONJ
gujaf-208	141	27	teamwork	teamwork	NOUN
gujaf-208	141	28	difficulties	difficulty	NOUN
gujaf-208	141	29	as	as	ADP
gujaf-208	141	30	a	a	DET
gujaf-208	141	31	result	result	NOUN
gujaf-208	141	32	of	of	ADP
gujaf-208	141	33	failing	fail	VERB
gujaf-208	141	34	to	to	PART
gujaf-208	141	35	understand	understand	VERB
gujaf-208	141	36	other	other	ADJ
gujaf-208	141	37	members	member	NOUN
gujaf-208	141	38	'	'	PART
gujaf-208	141	39	experience	experience	NOUN
gujaf-208	141	40	in	in	ADP
gujaf-208	141	41	the	the	DET
gujaf-208	141	42	problem	problem	NOUN
gujaf-208	141	43	-	-	PUNCT
gujaf-208	141	44	solving	solve	VERB
gujaf-208	141	45	process	process	NOUN
gujaf-208	141	46	.	.	PUNCT
gujaf-208	142	1	in	in	ADP
gujaf-208	142	2	addition	addition	NOUN
gujaf-208	142	3	,	,	PUNCT
gujaf-208	142	4	in	in	ADP
gujaf-208	142	5	2018	2018	NUM
gujaf-208	142	6	,	,	PUNCT
gujaf-208	142	7	the	the	DET
gujaf-208	142	8	cbn	cbn	PROPN
gujaf-208	142	9	governor	governor	NOUN
gujaf-208	142	10	godwin	godwin	PROPN
gujaf-208	142	11	emefiele	emefiele	PROPN
gujaf-208	142	12	argued	argue	VERB
gujaf-208	142	13	that	that	SCONJ
gujaf-208	142	14	weak	weak	ADJ
gujaf-208	142	15	corporate	corporate	ADJ
gujaf-208	142	16	governance	governance	NOUN
gujaf-208	142	17	and	and	CCONJ
gujaf-208	142	18	noncompliance	noncompliance	NOUN
gujaf-208	142	19	with	with	ADP
gujaf-208	142	20	legislation	legislation	NOUN
gujaf-208	142	21	,	,	PUNCT
gujaf-208	142	22	lead	lead	VERB
gujaf-208	142	23	significantly	significantly	ADV
gujaf-208	142	24	to	to	AUX
gujaf-208	142	25	chronic	chronic	VERB
gujaf-208	142	26	corporate	corporate	ADJ
gujaf-208	142	27	failures	failure	NOUN
gujaf-208	142	28	in	in	ADP
gujaf-208	142	29	nigeria	nigeria	PROPN
gujaf-208	142	30	and	and	CCONJ
gujaf-208	142	31	other	other	ADJ
gujaf-208	142	32	parts	part	NOUN
gujaf-208	142	33	of	of	ADP
gujaf-208	142	34	the	the	DET
gujaf-208	142	35	world	world	NOUN
gujaf-208	142	36	.	.	PUNCT
gujaf-208	143	1	the	the	DET
gujaf-208	143	2	cbn	cbn	PROPN
gujaf-208	143	3	governor	governor	NOUN
gujaf-208	143	4	further	far	ADV
gujaf-208	143	5	argued	argue	VERB
gujaf-208	143	6	that	that	SCONJ
gujaf-208	143	7	the	the	DET
gujaf-208	143	8	board	board	NOUN
gujaf-208	143	9	's	's	PART
gujaf-208	143	10	relinquishment	relinquishment	NOUN
gujaf-208	143	11	of	of	ADP
gujaf-208	143	12	power	power	NOUN
gujaf-208	143	13	to	to	ADP
gujaf-208	143	14	corporate	corporate	ADJ
gujaf-208	143	15	executives	executive	NOUN
gujaf-208	143	16	that	that	PRON
gujaf-208	143	17	serve	serve	VERB
gujaf-208	143	18	their	their	PRON
gujaf-208	143	19	own	own	ADJ
gujaf-208	143	20	self	self	NOUN
gujaf-208	143	21	-	-	PUNCT
gujaf-208	143	22	interests	interest	NOUN
gujaf-208	143	23	,	,	PUNCT
gujaf-208	143	24	as	as	ADV
gujaf-208	143	25	well	well	ADV
gujaf-208	143	26	as	as	ADP
gujaf-208	143	27	the	the	DET
gujaf-208	143	28	board	board	NOUN
gujaf-208	143	29	's	's	PART
gujaf-208	143	30	failure	failure	NOUN
gujaf-208	143	31	to	to	PART
gujaf-208	143	32	fulfill	fulfill	VERB
gujaf-208	143	33	its	its	PRON
gujaf-208	143	34	obligation	obligation	NOUN
gujaf-208	143	35	to	to	ADP
gujaf-208	143	36	stakeholders	stakeholder	NOUN
gujaf-208	143	37	,	,	PUNCT
gujaf-208	143	38	and	and	CCONJ
gujaf-208	143	39	inability	inability	NOUN
gujaf-208	143	40	to	to	PART
gujaf-208	143	41	carry	carry	VERB
gujaf-208	143	42	out	out	ADP
gujaf-208	143	43	their	their	PRON
gujaf-208	143	44	oversight	oversight	NOUN
gujaf-208	143	45	duties	duty	NOUN
gujaf-208	143	46	effectively	effectively	ADV
gujaf-208	143	47	would	would	AUX
gujaf-208	143	48	have	have	VERB
gujaf-208	143	49	a	a	DET
gujaf-208	143	50	detrimental	detrimental	ADJ
gujaf-208	143	51	effect	effect	NOUN
gujaf-208	143	52	on	on	ADP
gujaf-208	143	53	the	the	DET
gujaf-208	143	54	firm	firm	NOUN
gujaf-208	143	55	's	's	PART
gujaf-208	143	56	value	value	NOUN
gujaf-208	143	57	.	.	PUNCT
gujaf-208	144	1	fair	fair	ADJ
gujaf-208	144	2	and	and	CCONJ
gujaf-208	144	3	reasonable	reasonable	ADJ
gujaf-208	144	4	persons	person	NOUN
gujaf-208	144	5	with	with	ADP
gujaf-208	144	6	diverse	diverse	ADJ
gujaf-208	144	7	qualities	quality	NOUN
gujaf-208	144	8	should	should	AUX
gujaf-208	144	9	be	be	AUX
gujaf-208	144	10	designated	designate	VERB
gujaf-208	144	11	into	into	ADP
gujaf-208	144	12	the	the	DET
gujaf-208	144	13	board	board	NOUN
gujaf-208	144	14	of	of	ADP
gujaf-208	144	15	firms	firm	NOUN
gujaf-208	144	16	in	in	ADP
gujaf-208	144	17	order	order	NOUN
gujaf-208	144	18	to	to	PART
gujaf-208	144	19	help	help	VERB
gujaf-208	144	20	improve	improve	VERB
gujaf-208	144	21	their	their	PRON
gujaf-208	144	22	firm	firm	ADJ
gujaf-208	144	23	value	value	NOUN
gujaf-208	144	24	(	(	PUNCT
gujaf-208	144	25	the	the	DET
gujaf-208	144	26	nation	nation	NOUN
gujaf-208	144	27	,	,	PUNCT
gujaf-208	144	28	2018	2018	NUM
gujaf-208	144	29	)	)	PUNCT
gujaf-208	144	30	.	.	PUNCT
gujaf-208	145	1	although	although	SCONJ
gujaf-208	145	2	prior	prior	ADJ
gujaf-208	145	3	literatures	literature	NOUN
gujaf-208	145	4	examined	examine	VERB
gujaf-208	145	5	how	how	SCONJ
gujaf-208	145	6	board	board	NOUN
gujaf-208	145	7	diversity	diversity	NOUN
gujaf-208	145	8	affects	affect	VERB
gujaf-208	145	9	firm	firm	ADJ
gujaf-208	145	10	value	value	NOUN
gujaf-208	145	11	(	(	PUNCT
gujaf-208	145	12	woschkowiak	woschkowiak	PROPN
gujaf-208	145	13	,	,	PUNCT
gujaf-208	145	14	2018	2018	NUM
gujaf-208	145	15	;	;	PUNCT
gujaf-208	145	16	nguyen	nguyen	NOUN
gujaf-208	145	17	,	,	PUNCT
gujaf-208	145	18	2016;hassan	2016;hassan	PROPN
gujaf-208	145	19	&	&	CCONJ
gujaf-208	145	20	marimuthu	marimuthu	NOUN
gujaf-208	145	21	,	,	PUNCT
gujaf-208	145	22	2016;darmadi	2016;darmadi	PROPN
gujaf-208	145	23	,	,	PUNCT
gujaf-208	145	24	2012	2012	NUM
gujaf-208	145	25	)	)	PUNCT
gujaf-208	145	26	.	.	PUNCT
gujaf-208	146	1	however	however	ADV
gujaf-208	146	2	,	,	PUNCT
gujaf-208	146	3	these	these	DET
gujaf-208	146	4	studies	study	NOUN
gujaf-208	146	5	did	do	VERB
gujaf-208	146	6	not	not	PART
gujaf-208	146	7	gusau	gusau	ADJ
gujaf-208	146	8	journal	journal	NOUN
gujaf-208	146	9	of	of	ADP
gujaf-208	146	10	accounting	accounting	NOUN
gujaf-208	146	11	and	and	CCONJ
gujaf-208	146	12	finance	finance	NOUN
gujaf-208	146	13	,	,	PUNCT
gujaf-208	146	14	vol	vol	NOUN
gujaf-208	146	15	.	.	PROPN
gujaf-208	146	16	4	4	NUM
gujaf-208	146	17	,	,	PUNCT
gujaf-208	146	18	issue	issue	NOUN
gujaf-208	146	19	1	1	NUM
gujaf-208	146	20	,	,	PUNCT
gujaf-208	146	21	april	april	PROPN
gujaf-208	146	22	,	,	PUNCT
gujaf-208	146	23	2023	2023	NUM
gujaf-208	146	24	79	79	NUM
gujaf-208	146	25	examine	examine	VERB
gujaf-208	146	26	political	political	ADJ
gujaf-208	146	27	connections	connection	NOUN
gujaf-208	146	28	.	.	PUNCT
gujaf-208	147	1	yusoff	yusoff	NOUN
gujaf-208	147	2	,	,	PUNCT
gujaf-208	147	3	norwahida	norwahida	PROPN
gujaf-208	147	4	and	and	CCONJ
gujaf-208	147	5	salleh	salleh	PROPN
gujaf-208	147	6	(	(	PUNCT
gujaf-208	147	7	2014	2014	NUM
gujaf-208	147	8	)	)	PUNCT
gujaf-208	147	9	investigated	investigate	VERB
gujaf-208	147	10	political	political	ADJ
gujaf-208	147	11	connections	connection	NOUN
gujaf-208	147	12	and	and	CCONJ
gujaf-208	147	13	firm	firm	ADJ
gujaf-208	147	14	value	value	NOUN
gujaf-208	147	15	but	but	CCONJ
gujaf-208	147	16	their	their	PRON
gujaf-208	147	17	study	study	NOUN
gujaf-208	147	18	was	be	AUX
gujaf-208	147	19	for	for	ADP
gujaf-208	147	20	a	a	DET
gujaf-208	147	21	one	one	NUM
gujaf-208	147	22	year	year	NOUN
gujaf-208	147	23	period	period	NOUN
gujaf-208	147	24	and	and	CCONJ
gujaf-208	147	25	was	be	AUX
gujaf-208	147	26	not	not	PART
gujaf-208	147	27	carried	carry	VERB
gujaf-208	147	28	out	out	ADP
gujaf-208	147	29	in	in	ADP
gujaf-208	147	30	nigeria	nigeria	PROPN
gujaf-208	147	31	.	.	PUNCT
gujaf-208	148	1	there	there	PRON
gujaf-208	148	2	is	be	VERB
gujaf-208	148	3	a	a	DET
gujaf-208	148	4	need	need	NOUN
gujaf-208	148	5	to	to	PART
gujaf-208	148	6	examine	examine	VERB
gujaf-208	148	7	the	the	DET
gujaf-208	148	8	effect	effect	NOUN
gujaf-208	148	9	of	of	ADP
gujaf-208	148	10	board	board	NOUN
gujaf-208	148	11	diversity	diversity	NOUN
gujaf-208	148	12	and	and	CCONJ
gujaf-208	148	13	political	political	ADJ
gujaf-208	148	14	connections	connection	NOUN
gujaf-208	148	15	on	on	ADP
gujaf-208	148	16	firm	firm	ADJ
gujaf-208	148	17	value	value	NOUN
gujaf-208	148	18	in	in	ADP
gujaf-208	148	19	nigeria	nigeria	PROPN
gujaf-208	148	20	using	use	VERB
gujaf-208	148	21	more	more	ADJ
gujaf-208	148	22	than	than	ADP
gujaf-208	148	23	oneyear	oneyear	ADJ
gujaf-208	148	24	period	period	NOUN
gujaf-208	148	25	.	.	PUNCT
gujaf-208	149	1	this	this	PRON
gujaf-208	149	2	is	be	AUX
gujaf-208	149	3	because	because	SCONJ
gujaf-208	149	4	there	there	PRON
gujaf-208	149	5	are	be	VERB
gujaf-208	149	6	few	few	ADJ
gujaf-208	149	7	recent	recent	ADJ
gujaf-208	149	8	studies	study	NOUN
gujaf-208	149	9	on	on	ADP
gujaf-208	149	10	board	board	NOUN
gujaf-208	149	11	diversity	diversity	NOUN
gujaf-208	149	12	and	and	CCONJ
gujaf-208	149	13	political	political	ADJ
gujaf-208	149	14	connections	connection	NOUN
gujaf-208	149	15	in	in	ADP
gujaf-208	149	16	nigeria	nigeria	PROPN
gujaf-208	149	17	and	and	CCONJ
gujaf-208	149	18	the	the	DET
gujaf-208	149	19	studies	study	NOUN
gujaf-208	149	20	were	be	AUX
gujaf-208	149	21	crossectional	crossectional	ADJ
gujaf-208	149	22	.	.	PUNCT
gujaf-208	150	1	this	this	DET
gujaf-208	150	2	study	study	NOUN
gujaf-208	150	3	examines	examine	VERB
gujaf-208	150	4	the	the	DET
gujaf-208	150	5	effect	effect	NOUN
gujaf-208	150	6	of	of	ADP
gujaf-208	150	7	board	board	NOUN
gujaf-208	150	8	diversity	diversity	NOUN
gujaf-208	150	9	and	and	CCONJ
gujaf-208	150	10	political	political	ADJ
gujaf-208	150	11	connections	connection	NOUN
gujaf-208	150	12	on	on	ADP
gujaf-208	150	13	value	value	NOUN
gujaf-208	150	14	of	of	ADP
gujaf-208	150	15	listed	list	VERB
gujaf-208	150	16	financial	financial	ADJ
gujaf-208	150	17	service	service	NOUN
gujaf-208	150	18	companies	company	NOUN
gujaf-208	150	19	which	which	PRON
gujaf-208	150	20	includes	include	VERB
gujaf-208	150	21	deposit	deposit	NOUN
gujaf-208	150	22	money	money	NOUN
gujaf-208	150	23	banks	bank	NOUN
gujaf-208	150	24	,	,	PUNCT
gujaf-208	150	25	microfinance	microfinance	NOUN
gujaf-208	150	26	banks	bank	NOUN
gujaf-208	150	27	,	,	PUNCT
gujaf-208	150	28	insurance	insurance	NOUN
gujaf-208	150	29	companies	company	NOUN
gujaf-208	150	30	,	,	PUNCT
gujaf-208	150	31	mortgage	mortgage	NOUN
gujaf-208	150	32	banks	bank	NOUN
gujaf-208	150	33	and	and	CCONJ
gujaf-208	150	34	other	other	ADJ
gujaf-208	150	35	companies	company	NOUN
gujaf-208	150	36	in	in	ADP
gujaf-208	150	37	nigeria	nigeria	PROPN
gujaf-208	150	38	.	.	PUNCT
gujaf-208	151	1	2	2	X
gujaf-208	151	2	.	.	X
gujaf-208	151	3	review	review	NOUN
gujaf-208	151	4	of	of	ADP
gujaf-208	151	5	literature	literature	NOUN
gujaf-208	151	6	and	and	CCONJ
gujaf-208	151	7	theoretical	theoretical	ADJ
gujaf-208	151	8	underpinning	underpinning	ADJ
gujaf-208	151	9	firm	firm	ADJ
gujaf-208	151	10	valuation	valuation	NOUN
gujaf-208	151	11	is	be	AUX
gujaf-208	151	12	a	a	DET
gujaf-208	151	13	monetary	monetary	ADJ
gujaf-208	151	14	measure	measure	NOUN
gujaf-208	151	15	of	of	ADP
gujaf-208	151	16	how	how	SCONJ
gujaf-208	151	17	the	the	DET
gujaf-208	151	18	public	public	ADJ
gujaf-208	151	19	views	view	VERB
gujaf-208	151	20	the	the	DET
gujaf-208	151	21	business	business	NOUN
gujaf-208	151	22	as	as	ADP
gujaf-208	151	23	a	a	DET
gujaf-208	151	24	whole	whole	NOUN
gujaf-208	151	25	.	.	PUNCT
gujaf-208	152	1	that	that	PRON
gujaf-208	152	2	is	be	AUX
gujaf-208	152	3	the	the	DET
gujaf-208	152	4	sum	sum	NOUN
gujaf-208	152	5	of	of	ADP
gujaf-208	152	6	all	all	DET
gujaf-208	152	7	statements	statement	NOUN
gujaf-208	152	8	raised	raise	VERB
gujaf-208	152	9	by	by	ADP
gujaf-208	152	10	investors	investor	NOUN
gujaf-208	152	11	.	.	PUNCT
gujaf-208	153	1	the	the	DET
gujaf-208	153	2	list	list	NOUN
gujaf-208	153	3	includes	include	VERB
gujaf-208	153	4	protected	protect	VERB
gujaf-208	153	5	and	and	CCONJ
gujaf-208	153	6	unsecured	unsecured	ADJ
gujaf-208	153	7	creditors	creditor	NOUN
gujaf-208	153	8	,	,	PUNCT
gujaf-208	153	9	as	as	ADV
gujaf-208	153	10	well	well	ADV
gujaf-208	153	11	as	as	ADP
gujaf-208	153	12	preferred	preferred	ADJ
gujaf-208	153	13	and	and	CCONJ
gujaf-208	153	14	common	common	ADJ
gujaf-208	153	15	equity	equity	NOUN
gujaf-208	153	16	investors	investor	NOUN
gujaf-208	153	17	.	.	PUNCT
gujaf-208	154	1	it	it	PRON
gujaf-208	154	2	is	be	AUX
gujaf-208	154	3	a	a	DET
gujaf-208	154	4	term	term	NOUN
gujaf-208	154	5	that	that	PRON
gujaf-208	154	6	is	be	AUX
gujaf-208	154	7	used	use	VERB
gujaf-208	154	8	to	to	PART
gujaf-208	154	9	describe	describe	VERB
gujaf-208	154	10	an	an	DET
gujaf-208	154	11	entity	entity	NOUN
gujaf-208	154	12	's	's	PART
gujaf-208	154	13	total	total	ADJ
gujaf-208	154	14	worth	worth	NOUN
gujaf-208	154	15	overall	overall	ADV
gujaf-208	154	16	rather	rather	ADV
gujaf-208	154	17	than	than	ADP
gujaf-208	154	18	just	just	ADV
gujaf-208	154	19	the	the	DET
gujaf-208	154	20	actual	actual	ADJ
gujaf-208	154	21	market	market	NOUN
gujaf-208	154	22	capitalization	capitalization	NOUN
gujaf-208	154	23	.	.	PUNCT
gujaf-208	155	1	it	it	PRON
gujaf-208	155	2	’s	’	VERB
gujaf-208	155	3	a	a	DET
gujaf-208	155	4	series	series	NOUN
gujaf-208	155	5	of	of	ADP
gujaf-208	155	6	statements	statement	NOUN
gujaf-208	155	7	from	from	ADP
gujaf-208	155	8	borrowers	borrower	NOUN
gujaf-208	155	9	and	and	CCONJ
gujaf-208	155	10	investors	investor	NOUN
gujaf-208	155	11	(	(	PUNCT
gujaf-208	155	12	kiharo&kariuki	kiharo&kariuki	PROPN
gujaf-208	155	13	,	,	PUNCT
gujaf-208	155	14	2018	2018	NUM
gujaf-208	155	15	)	)	PUNCT
gujaf-208	155	16	.	.	PUNCT
gujaf-208	156	1	the	the	DET
gujaf-208	156	2	market	market	NOUN
gujaf-208	156	3	valuation	valuation	NOUN
gujaf-208	156	4	of	of	ADP
gujaf-208	156	5	a	a	DET
gujaf-208	156	6	corporation	corporation	NOUN
gujaf-208	156	7	is	be	AUX
gujaf-208	156	8	measured	measure	VERB
gujaf-208	156	9	by	by	ADP
gujaf-208	156	10	the	the	DET
gujaf-208	156	11	combined	combine	VERB
gujaf-208	156	12	value	value	NOUN
gujaf-208	156	13	of	of	ADP
gujaf-208	156	14	its	its	PRON
gujaf-208	156	15	properties	property	NOUN
gujaf-208	156	16	,	,	PUNCT
gujaf-208	156	17	which	which	PRON
gujaf-208	156	18	represents	represent	VERB
gujaf-208	156	19	the	the	DET
gujaf-208	156	20	collective	collective	ADJ
gujaf-208	156	21	wealth	wealth	NOUN
gujaf-208	156	22	of	of	ADP
gujaf-208	156	23	investors	investor	NOUN
gujaf-208	156	24	,	,	PUNCT
gujaf-208	156	25	lenders	lender	NOUN
gujaf-208	156	26	,	,	PUNCT
gujaf-208	156	27	and	and	CCONJ
gujaf-208	156	28	owners	owner	NOUN
gujaf-208	156	29	(	(	PUNCT
gujaf-208	156	30	awan	awan	PROPN
gujaf-208	156	31	,	,	PUNCT
gujaf-208	156	32	lodhi	lodhi	PROPN
gujaf-208	156	33	,	,	PUNCT
gujaf-208	156	34	&	&	CCONJ
gujaf-208	156	35	hussain	hussain	PROPN
gujaf-208	156	36	,	,	PUNCT
gujaf-208	156	37	2018	2018	NUM
gujaf-208	156	38	)	)	PUNCT
gujaf-208	156	39	.	.	PUNCT
gujaf-208	157	1	tobin	tobin	PROPN
gujaf-208	157	2	's	's	PART
gujaf-208	157	3	q	q	NOUN
gujaf-208	157	4	is	be	AUX
gujaf-208	157	5	one	one	NUM
gujaf-208	157	6	of	of	ADP
gujaf-208	157	7	the	the	DET
gujaf-208	157	8	most	most	ADV
gujaf-208	157	9	often	often	ADV
gujaf-208	157	10	used	use	VERB
gujaf-208	157	11	financial	financial	ADJ
gujaf-208	157	12	measurements	measurement	NOUN
gujaf-208	157	13	for	for	ADP
gujaf-208	157	14	determining	determine	VERB
gujaf-208	157	15	a	a	DET
gujaf-208	157	16	firm	firm	NOUN
gujaf-208	157	17	's	's	PART
gujaf-208	157	18	value	value	NOUN
gujaf-208	157	19	.	.	PUNCT
gujaf-208	158	1	it	it	PRON
gujaf-208	158	2	is	be	AUX
gujaf-208	158	3	a	a	DET
gujaf-208	158	4	market	market	NOUN
gujaf-208	158	5	return	return	NOUN
gujaf-208	158	6	measure	measure	NOUN
gujaf-208	158	7	that	that	PRON
gujaf-208	158	8	compares	compare	VERB
gujaf-208	158	9	the	the	DET
gujaf-208	158	10	assessed	assessed	ADJ
gujaf-208	158	11	worth	worth	NOUN
gujaf-208	158	12	of	of	ADP
gujaf-208	158	13	a	a	DET
gujaf-208	158	14	firm	firm	NOUN
gujaf-208	158	15	by	by	ADP
gujaf-208	158	16	financial	financial	ADJ
gujaf-208	158	17	markets	market	NOUN
gujaf-208	158	18	to	to	ADP
gujaf-208	158	19	the	the	DET
gujaf-208	158	20	value	value	NOUN
gujaf-208	158	21	of	of	ADP
gujaf-208	158	22	its	its	PRON
gujaf-208	158	23	assets	asset	NOUN
gujaf-208	158	24	.	.	PUNCT
gujaf-208	159	1	james	james	PROPN
gujaf-208	159	2	tobin	tobin	PROPN
gujaf-208	159	3	developed	develop	VERB
gujaf-208	159	4	the	the	DET
gujaf-208	159	5	tobin	tobin	NOUN
gujaf-208	159	6	’s	’s	PART
gujaf-208	159	7	q	q	NOUN
gujaf-208	159	8	ratio	ratio	NOUN
gujaf-208	159	9	after	after	ADP
gujaf-208	159	10	hypothesizing	hypothesize	VERB
gujaf-208	159	11	that	that	SCONJ
gujaf-208	159	12	the	the	DET
gujaf-208	159	13	aggregate	aggregate	ADJ
gujaf-208	159	14	market	market	NOUN
gujaf-208	159	15	valuation	valuation	NOUN
gujaf-208	159	16	of	of	ADP
gujaf-208	159	17	all	all	DET
gujaf-208	159	18	publicly	publicly	ADV
gujaf-208	159	19	traded	trade	VERB
gujaf-208	159	20	firms	firm	NOUN
gujaf-208	159	21	must	must	AUX
gujaf-208	159	22	be	be	AUX
gujaf-208	159	23	nearly	nearly	ADV
gujaf-208	159	24	equivalent	equivalent	ADJ
gujaf-208	159	25	to	to	ADP
gujaf-208	159	26	their	their	PRON
gujaf-208	159	27	replacement	replacement	NOUN
gujaf-208	159	28	costs	cost	NOUN
gujaf-208	159	29	.	.	PUNCT
gujaf-208	160	1	tobin	tobin	PROPN
gujaf-208	160	2	’s	’s	PART
gujaf-208	160	3	q	q	NOUN
gujaf-208	160	4	ratio	ratio	NOUN
gujaf-208	160	5	is	be	AUX
gujaf-208	160	6	computed	compute	VERB
gujaf-208	160	7	by	by	ADP
gujaf-208	160	8	dividing	divide	VERB
gujaf-208	160	9	the	the	DET
gujaf-208	160	10	market	market	NOUN
gujaf-208	160	11	value	value	NOUN
gujaf-208	160	12	of	of	ADP
gujaf-208	160	13	equity	equity	NOUN
gujaf-208	160	14	by	by	ADP
gujaf-208	160	15	the	the	DET
gujaf-208	160	16	book	book	NOUN
gujaf-208	160	17	value	value	NOUN
gujaf-208	160	18	of	of	ADP
gujaf-208	160	19	the	the	DET
gujaf-208	160	20	total	total	ADJ
gujaf-208	160	21	assets	asset	NOUN
gujaf-208	160	22	(	(	PUNCT
gujaf-208	160	23	tobin	tobin	NOUN
gujaf-208	160	24	,	,	PUNCT
gujaf-208	160	25	1969	1969	NUM
gujaf-208	160	26	)	)	PUNCT
gujaf-208	160	27	.	.	PUNCT
gujaf-208	161	1	diversity	diversity	NOUN
gujaf-208	161	2	on	on	ADP
gujaf-208	161	3	the	the	DET
gujaf-208	161	4	board	board	NOUN
gujaf-208	161	5	involves	involve	VERB
gujaf-208	161	6	having	have	VERB
gujaf-208	161	7	members	member	NOUN
gujaf-208	161	8	from	from	ADP
gujaf-208	161	9	diverse	diverse	ADJ
gujaf-208	161	10	ethnic	ethnic	ADJ
gujaf-208	161	11	groups	group	NOUN
gujaf-208	161	12	,	,	PUNCT
gujaf-208	161	13	languages	language	NOUN
gujaf-208	161	14	,	,	PUNCT
gujaf-208	161	15	educational	educational	ADJ
gujaf-208	161	16	backgrounds	background	NOUN
gujaf-208	161	17	,	,	PUNCT
gujaf-208	161	18	gender	gender	NOUN
gujaf-208	161	19	,	,	PUNCT
gujaf-208	161	20	skills	skill	NOUN
gujaf-208	161	21	,	,	PUNCT
gujaf-208	161	22	and	and	CCONJ
gujaf-208	161	23	experiences	experience	NOUN
gujaf-208	161	24	together	together	ADV
gujaf-208	161	25	to	to	PART
gujaf-208	161	26	preside	preside	VERB
gujaf-208	161	27	over	over	ADP
gujaf-208	161	28	a	a	DET
gujaf-208	161	29	variety	variety	NOUN
gujaf-208	161	30	of	of	ADP
gujaf-208	161	31	important	important	ADJ
gujaf-208	161	32	issues	issue	NOUN
gujaf-208	161	33	(	(	PUNCT
gujaf-208	161	34	abubakar	abubakar	PROPN
gujaf-208	161	35	,	,	PUNCT
gujaf-208	161	36	2018	2018	NUM
gujaf-208	161	37	)	)	PUNCT
gujaf-208	161	38	.	.	PUNCT
gujaf-208	162	1	board	board	NOUN
gujaf-208	162	2	gender	gender	NOUN
gujaf-208	162	3	diversity	diversity	NOUN
gujaf-208	162	4	and	and	CCONJ
gujaf-208	162	5	firm	firm	ADJ
gujaf-208	162	6	value	value	NOUN
gujaf-208	162	7	board	board	NOUN
gujaf-208	162	8	gender	gender	NOUN
gujaf-208	162	9	diversity	diversity	NOUN
gujaf-208	162	10	was	be	AUX
gujaf-208	162	11	described	describe	VERB
gujaf-208	162	12	by	by	ADP
gujaf-208	162	13	khan	khan	PROPN
gujaf-208	162	14	and	and	CCONJ
gujaf-208	162	15	subhan	subhan	ADV
gujaf-208	162	16	(	(	PUNCT
gujaf-208	162	17	2019	2019	NUM
gujaf-208	162	18	)	)	PUNCT
gujaf-208	162	19	as	as	ADP
gujaf-208	162	20	the	the	DET
gujaf-208	162	21	overall	overall	ADJ
gujaf-208	162	22	number	number	NOUN
gujaf-208	162	23	of	of	ADP
gujaf-208	162	24	female	female	ADJ
gujaf-208	162	25	representatives	representative	NOUN
gujaf-208	162	26	on	on	ADP
gujaf-208	162	27	the	the	DET
gujaf-208	162	28	board	board	NOUN
gujaf-208	162	29	.	.	PUNCT
gujaf-208	163	1	according	accord	VERB
gujaf-208	163	2	to	to	ADP
gujaf-208	163	3	mintah	mintah	PROPN
gujaf-208	163	4	and	and	CCONJ
gujaf-208	163	5	schadewitz	schadewitz	PROPN
gujaf-208	163	6	(	(	PUNCT
gujaf-208	163	7	2018	2018	NUM
gujaf-208	163	8	)	)	PUNCT
gujaf-208	163	9	,	,	PUNCT
gujaf-208	163	10	board	board	NOUN
gujaf-208	163	11	gender	gender	NOUN
gujaf-208	163	12	diversity	diversity	NOUN
gujaf-208	163	13	is	be	AUX
gujaf-208	163	14	described	describe	VERB
gujaf-208	163	15	as	as	ADP
gujaf-208	163	16	the	the	DET
gujaf-208	163	17	appointing	appoint	VERB
gujaf-208	163	18	committee	committee	NOUN
gujaf-208	163	19	nominating	nominating	NOUN
gujaf-208	163	20	males	male	NOUN
gujaf-208	163	21	and	and	CCONJ
gujaf-208	163	22	females	female	NOUN
gujaf-208	163	23	to	to	ADP
gujaf-208	163	24	the	the	DET
gujaf-208	163	25	corporate	corporate	ADJ
gujaf-208	163	26	board	board	NOUN
gujaf-208	163	27	of	of	ADP
gujaf-208	163	28	directors	director	NOUN
gujaf-208	163	29	with	with	ADP
gujaf-208	163	30	the	the	DET
gujaf-208	163	31	goal	goal	NOUN
gujaf-208	163	32	of	of	ADP
gujaf-208	163	33	combining	combine	VERB
gujaf-208	163	34	diverse	diverse	ADJ
gujaf-208	163	35	perspectives	perspective	NOUN
gujaf-208	163	36	and	and	CCONJ
gujaf-208	163	37	increasing	increase	VERB
gujaf-208	163	38	a	a	DET
gujaf-208	163	39	firm	firm	NOUN
gujaf-208	163	40	’s	’s	PART
gujaf-208	163	41	valuation	valuation	NOUN
gujaf-208	163	42	.	.	PUNCT
gujaf-208	164	1	the	the	DET
gujaf-208	164	2	following	follow	VERB
gujaf-208	164	3	studies	study	NOUN
gujaf-208	164	4	were	be	AUX
gujaf-208	164	5	undertaken	undertake	VERB
gujaf-208	164	6	on	on	ADP
gujaf-208	164	7	the	the	DET
gujaf-208	164	8	effect	effect	NOUN
gujaf-208	164	9	of	of	ADP
gujaf-208	164	10	board	board	NOUN
gujaf-208	164	11	gender	gender	NOUN
gujaf-208	164	12	diversity	diversity	NOUN
gujaf-208	164	13	and	and	CCONJ
gujaf-208	164	14	firm	firm	ADJ
gujaf-208	164	15	value	value	NOUN
gujaf-208	164	16	:	:	PUNCT
gujaf-208	164	17	salem	salem	NOUN
gujaf-208	164	18	,	,	PUNCT
gujaf-208	164	19	metawe	metawe	PROPN
gujaf-208	164	20	,	,	PUNCT
gujaf-208	164	21	youssef	youssef	PROPN
gujaf-208	164	22	,	,	PUNCT
gujaf-208	164	23	and	and	CCONJ
gujaf-208	164	24	mohamed	mohamed	PROPN
gujaf-208	164	25	(	(	PUNCT
gujaf-208	164	26	2019	2019	NUM
gujaf-208	164	27	)	)	PUNCT
gujaf-208	164	28	evaluated	evaluate	VERB
gujaf-208	164	29	the	the	DET
gujaf-208	164	30	qualities	quality	NOUN
gujaf-208	164	31	of	of	ADP
gujaf-208	164	32	the	the	DET
gujaf-208	164	33	board	board	NOUN
gujaf-208	164	34	of	of	ADP
gujaf-208	164	35	directors	director	NOUN
gujaf-208	164	36	and	and	CCONJ
gujaf-208	164	37	firm	firm	ADJ
gujaf-208	164	38	value	value	NOUN
gujaf-208	164	39	in	in	ADP
gujaf-208	164	40	egypt	egypt	PROPN
gujaf-208	164	41	and	and	CCONJ
gujaf-208	164	42	the	the	DET
gujaf-208	164	43	united	united	ADJ
gujaf-208	164	44	states.variables	states.variable	NOUN
gujaf-208	164	45	like	like	ADP
gujaf-208	164	46	gusau	gusau	ADJ
gujaf-208	164	47	journal	journal	NOUN
gujaf-208	164	48	of	of	ADP
gujaf-208	164	49	accounting	accounting	NOUN
gujaf-208	164	50	and	and	CCONJ
gujaf-208	164	51	finance	finance	NOUN
gujaf-208	164	52	,	,	PUNCT
gujaf-208	164	53	vol	vol	NOUN
gujaf-208	164	54	.	.	PROPN
gujaf-208	164	55	4	4	NUM
gujaf-208	164	56	,	,	PUNCT
gujaf-208	164	57	issue	issue	NOUN
gujaf-208	164	58	1	1	NUM
gujaf-208	164	59	,	,	PUNCT
gujaf-208	164	60	april	april	PROPN
gujaf-208	164	61	,	,	PUNCT
gujaf-208	164	62	2023	2023	NUM
gujaf-208	164	63	80	80	NUM
gujaf-208	164	64	ceo	ceo	NOUN
gujaf-208	164	65	duality	duality	NOUN
gujaf-208	164	66	,	,	PUNCT
gujaf-208	164	67	board	board	NOUN
gujaf-208	164	68	freedom	freedom	NOUN
gujaf-208	164	69	,	,	PUNCT
gujaf-208	164	70	board	board	NOUN
gujaf-208	164	71	size	size	NOUN
gujaf-208	164	72	,	,	PUNCT
gujaf-208	164	73	board	board	NOUN
gujaf-208	164	74	meetings	meeting	NOUN
gujaf-208	164	75	,	,	PUNCT
gujaf-208	164	76	and	and	CCONJ
gujaf-208	164	77	board	board	NOUN
gujaf-208	164	78	gender	gender	NOUN
gujaf-208	164	79	diversity	diversity	NOUN
gujaf-208	164	80	were	be	AUX
gujaf-208	164	81	studied	study	VERB
gujaf-208	164	82	between	between	ADP
gujaf-208	164	83	2012	2012	NUM
gujaf-208	164	84	and	and	CCONJ
gujaf-208	164	85	2017	2017	NUM
gujaf-208	164	86	.	.	PUNCT
gujaf-208	165	1	a	a	DET
gujaf-208	165	2	total	total	NOUN
gujaf-208	165	3	of	of	ADP
gujaf-208	165	4	84	84	NUM
gujaf-208	165	5	egyptian	egyptian	ADJ
gujaf-208	165	6	listed	list	VERB
gujaf-208	165	7	companies	company	NOUN
gujaf-208	165	8	and	and	CCONJ
gujaf-208	165	9	30	30	NUM
gujaf-208	165	10	american	american	ADJ
gujaf-208	165	11	companies	company	NOUN
gujaf-208	165	12	were	be	AUX
gujaf-208	165	13	chosen	choose	VERB
gujaf-208	165	14	for	for	ADP
gujaf-208	165	15	the	the	DET
gujaf-208	165	16	report	report	NOUN
gujaf-208	165	17	.	.	PUNCT
gujaf-208	166	1	secondary	secondary	ADJ
gujaf-208	166	2	data	datum	NOUN
gujaf-208	166	3	was	be	AUX
gujaf-208	166	4	gathered	gather	VERB
gujaf-208	166	5	from	from	ADP
gujaf-208	166	6	sampled	sample	VERB
gujaf-208	166	7	firms	firm	NOUN
gujaf-208	166	8	’	'	PUNCT
gujaf-208	166	9	annual	annual	ADJ
gujaf-208	166	10	reports	report	NOUN
gujaf-208	166	11	and	and	CCONJ
gujaf-208	166	12	accounts	account	NOUN
gujaf-208	166	13	and	and	CCONJ
gujaf-208	166	14	evaluated	evaluate	VERB
gujaf-208	166	15	using	use	VERB
gujaf-208	166	16	multiple	multiple	ADJ
gujaf-208	166	17	regression	regression	NOUN
gujaf-208	166	18	analysis	analysis	NOUN
gujaf-208	166	19	.	.	PUNCT
gujaf-208	167	1	gender	gender	NOUN
gujaf-208	167	2	diversity	diversity	NOUN
gujaf-208	167	3	on	on	ADP
gujaf-208	167	4	boards	board	NOUN
gujaf-208	167	5	is	be	AUX
gujaf-208	167	6	linked	link	VERB
gujaf-208	167	7	to	to	ADP
gujaf-208	167	8	firm	firm	ADJ
gujaf-208	167	9	value	value	NOUN
gujaf-208	167	10	in	in	ADP
gujaf-208	167	11	both	both	DET
gujaf-208	167	12	nations	nation	NOUN
gujaf-208	167	13	,	,	PUNCT
gujaf-208	167	14	according	accord	VERB
gujaf-208	167	15	to	to	ADP
gujaf-208	167	16	the	the	DET
gujaf-208	167	17	survey	survey	NOUN
gujaf-208	167	18	.	.	PUNCT
gujaf-208	168	1	however	however	ADV
gujaf-208	168	2	,	,	PUNCT
gujaf-208	168	3	since	since	SCONJ
gujaf-208	168	4	the	the	DET
gujaf-208	168	5	study	study	NOUN
gujaf-208	168	6	was	be	AUX
gujaf-208	168	7	not	not	PART
gujaf-208	168	8	conducted	conduct	VERB
gujaf-208	168	9	in	in	ADP
gujaf-208	168	10	nigeria	nigeria	PROPN
gujaf-208	168	11	,	,	PUNCT
gujaf-208	168	12	a	a	DET
gujaf-208	168	13	local	local	ADJ
gujaf-208	168	14	replication	replication	NOUN
gujaf-208	168	15	is	be	AUX
gujaf-208	168	16	needed.contrary	needed.contrary	NUM
gujaf-208	168	17	to	to	ADP
gujaf-208	168	18	the	the	DET
gujaf-208	168	19	above	above	ADJ
gujaf-208	168	20	study	study	NOUN
gujaf-208	168	21	,	,	PUNCT
gujaf-208	168	22	tarigan	tarigan	NOUN
gujaf-208	168	23	,	,	PUNCT
gujaf-208	168	24	hervindra	hervindra	NOUN
gujaf-208	168	25	and	and	CCONJ
gujaf-208	168	26	hatane	hatane	PROPN
gujaf-208	168	27	(	(	PUNCT
gujaf-208	168	28	2018	2018	NUM
gujaf-208	168	29	)	)	PUNCT
gujaf-208	168	30	examined	examine	VERB
gujaf-208	168	31	the	the	DET
gujaf-208	168	32	impact	impact	NOUN
gujaf-208	168	33	of	of	ADP
gujaf-208	168	34	board	board	NOUN
gujaf-208	168	35	diversity	diversity	NOUN
gujaf-208	168	36	and	and	CCONJ
gujaf-208	168	37	financial	financial	ADJ
gujaf-208	168	38	results	result	NOUN
gujaf-208	168	39	using	use	VERB
gujaf-208	168	40	tobin	tobin	PROPN
gujaf-208	168	41	’s	’s	PART
gujaf-208	168	42	q	q	NOUN
gujaf-208	168	43	as	as	ADP
gujaf-208	168	44	a	a	DET
gujaf-208	168	45	metric	metric	NOUN
gujaf-208	168	46	of	of	ADP
gujaf-208	168	47	financial	financial	ADJ
gujaf-208	168	48	progress	progress	NOUN
gujaf-208	168	49	.	.	PUNCT
gujaf-208	169	1	gender	gender	NOUN
gujaf-208	169	2	diversity	diversity	NOUN
gujaf-208	169	3	,	,	PUNCT
gujaf-208	169	4	racial	racial	ADJ
gujaf-208	169	5	diversity	diversity	NOUN
gujaf-208	169	6	,	,	PUNCT
gujaf-208	169	7	and	and	CCONJ
gujaf-208	169	8	educational	educational	ADJ
gujaf-208	169	9	diversity	diversity	NOUN
gujaf-208	169	10	are	be	AUX
gujaf-208	169	11	among	among	ADP
gujaf-208	169	12	the	the	DET
gujaf-208	169	13	study	study	NOUN
gujaf-208	169	14	’s	’s	PART
gujaf-208	169	15	factors	factor	NOUN
gujaf-208	169	16	.	.	PUNCT
gujaf-208	170	1	the	the	DET
gujaf-208	170	2	study	study	NOUN
gujaf-208	170	3	’s	’s	PART
gujaf-208	170	4	sample	sample	NOUN
gujaf-208	170	5	consists	consist	VERB
gujaf-208	170	6	of	of	ADP
gujaf-208	170	7	525	525	NUM
gujaf-208	170	8	firms	firm	NOUN
gujaf-208	170	9	that	that	PRON
gujaf-208	170	10	were	be	AUX
gujaf-208	170	11	quoted	quote	VERB
gujaf-208	170	12	on	on	ADP
gujaf-208	170	13	the	the	DET
gujaf-208	170	14	indonesian	indonesian	ADJ
gujaf-208	170	15	stock	stock	PROPN
gujaf-208	170	16	exchange	exchange	NOUN
gujaf-208	170	17	within	within	ADP
gujaf-208	170	18	the	the	DET
gujaf-208	170	19	period	period	NOUN
gujaf-208	170	20	of	of	ADP
gujaf-208	170	21	2011	2011	NUM
gujaf-208	170	22	to	to	ADP
gujaf-208	170	23	2015	2015	NUM
gujaf-208	170	24	.	.	PUNCT
gujaf-208	171	1	secondary	secondary	ADJ
gujaf-208	171	2	data	datum	NOUN
gujaf-208	171	3	was	be	AUX
gujaf-208	171	4	collected	collect	VERB
gujaf-208	171	5	from	from	ADP
gujaf-208	171	6	the	the	DET
gujaf-208	171	7	sampled	sample	VERB
gujaf-208	171	8	firms	firm	NOUN
gujaf-208	171	9	’	'	PUNCT
gujaf-208	171	10	financial	financial	ADJ
gujaf-208	171	11	accounts	account	NOUN
gujaf-208	171	12	and	and	CCONJ
gujaf-208	171	13	analyzed	analyze	VERB
gujaf-208	171	14	using	use	VERB
gujaf-208	171	15	regression	regression	NOUN
gujaf-208	171	16	analysis	analysis	NOUN
gujaf-208	171	17	.	.	PUNCT
gujaf-208	172	1	according	accord	VERB
gujaf-208	172	2	to	to	ADP
gujaf-208	172	3	the	the	DET
gujaf-208	172	4	study	study	NOUN
gujaf-208	172	5	,	,	PUNCT
gujaf-208	172	6	gender	gender	NOUN
gujaf-208	172	7	diversity	diversity	NOUN
gujaf-208	172	8	has	have	VERB
gujaf-208	172	9	a	a	DET
gujaf-208	172	10	negative	negative	ADJ
gujaf-208	172	11	effect	effect	NOUN
gujaf-208	172	12	on	on	ADP
gujaf-208	172	13	tobin	tobin	PROPN
gujaf-208	172	14	’s	’s	PART
gujaf-208	172	15	q.	q.	PROPN
gujaf-208	172	16	the	the	DET
gujaf-208	172	17	study	study	NOUN
gujaf-208	172	18	,	,	PUNCT
gujaf-208	172	19	however	however	ADV
gujaf-208	172	20	,	,	PUNCT
gujaf-208	172	21	is	be	AUX
gujaf-208	172	22	not	not	PART
gujaf-208	172	23	nigerian	nigerian	ADJ
gujaf-208	172	24	;	;	PUNCT
gujaf-208	172	25	therefore	therefore	ADV
gujaf-208	172	26	,	,	PUNCT
gujaf-208	172	27	a	a	DET
gujaf-208	172	28	local	local	ADJ
gujaf-208	172	29	replication	replication	NOUN
gujaf-208	172	30	is	be	AUX
gujaf-208	172	31	needed	need	VERB
gujaf-208	172	32	.	.	PUNCT
gujaf-208	173	1	based	base	VERB
gujaf-208	173	2	on	on	ADP
gujaf-208	173	3	theoretical	theoretical	ADJ
gujaf-208	173	4	stand	stand	NOUN
gujaf-208	173	5	,	,	PUNCT
gujaf-208	173	6	the	the	DET
gujaf-208	173	7	study	study	NOUN
gujaf-208	173	8	formulated	formulate	VERB
gujaf-208	173	9	the	the	DET
gujaf-208	173	10	following	follow	VERB
gujaf-208	173	11	hypothesis	hypothesis	NOUN
gujaf-208	173	12	:	:	PUNCT
gujaf-208	173	13	h0	h0	PROPN
gujaf-208	173	14	:	:	PUNCT
gujaf-208	173	15	board	board	NOUN
gujaf-208	173	16	gender	gender	NOUN
gujaf-208	173	17	diversity	diversity	NOUN
gujaf-208	173	18	has	have	VERB
gujaf-208	173	19	no	no	DET
gujaf-208	173	20	significant	significant	ADJ
gujaf-208	173	21	relationship	relationship	NOUN
gujaf-208	173	22	with	with	ADP
gujaf-208	173	23	firm	firm	ADJ
gujaf-208	173	24	value	value	NOUN
gujaf-208	173	25	nationality	nationality	NOUN
gujaf-208	173	26	of	of	ADP
gujaf-208	173	27	the	the	DET
gujaf-208	173	28	board	board	NOUN
gujaf-208	173	29	of	of	ADP
gujaf-208	173	30	directors	director	NOUN
gujaf-208	173	31	and	and	CCONJ
gujaf-208	173	32	the	the	DET
gujaf-208	173	33	firm	firm	NOUN
gujaf-208	173	34	's	's	PART
gujaf-208	173	35	value	value	NOUN
gujaf-208	173	36	according	accord	VERB
gujaf-208	173	37	to	to	ADP
gujaf-208	173	38	khan	khan	PROPN
gujaf-208	173	39	and	and	CCONJ
gujaf-208	173	40	subhan	subhan	ADV
gujaf-208	173	41	(	(	PUNCT
gujaf-208	173	42	2019	2019	NUM
gujaf-208	173	43	)	)	PUNCT
gujaf-208	173	44	,	,	PUNCT
gujaf-208	173	45	board	board	NOUN
gujaf-208	173	46	nationality	nationality	NOUN
gujaf-208	173	47	is	be	AUX
gujaf-208	173	48	described	describe	VERB
gujaf-208	173	49	as	as	ADP
gujaf-208	173	50	having	have	VERB
gujaf-208	173	51	representatives	representative	NOUN
gujaf-208	173	52	from	from	ADP
gujaf-208	173	53	various	various	ADJ
gujaf-208	173	54	countries	country	NOUN
gujaf-208	173	55	on	on	ADP
gujaf-208	173	56	the	the	DET
gujaf-208	173	57	board	board	NOUN
gujaf-208	173	58	of	of	ADP
gujaf-208	173	59	directors	director	NOUN
gujaf-208	173	60	.	.	PUNCT
gujaf-208	174	1	board	board	NOUN
gujaf-208	174	2	nationality	nationality	NOUN
gujaf-208	174	3	is	be	AUX
gujaf-208	174	4	defined	define	VERB
gujaf-208	174	5	as	as	ADP
gujaf-208	174	6	the	the	DET
gujaf-208	174	7	proportion	proportion	NOUN
gujaf-208	174	8	of	of	ADP
gujaf-208	174	9	foreigners	foreigner	NOUN
gujaf-208	174	10	on	on	ADP
gujaf-208	174	11	the	the	DET
gujaf-208	174	12	board	board	NOUN
gujaf-208	174	13	as	as	ADP
gujaf-208	174	14	a	a	DET
gujaf-208	174	15	percentage	percentage	NOUN
gujaf-208	174	16	of	of	ADP
gujaf-208	174	17	the	the	DET
gujaf-208	174	18	total	total	ADJ
gujaf-208	174	19	number	number	NOUN
gujaf-208	174	20	of	of	ADP
gujaf-208	174	21	board	board	NOUN
gujaf-208	174	22	members	member	NOUN
gujaf-208	174	23	(	(	PUNCT
gujaf-208	174	24	okoro	okoro	PROPN
gujaf-208	174	25	,	,	PUNCT
gujaf-208	174	26	onodugo	onodugo	PROPN
gujaf-208	174	27	,	,	PUNCT
gujaf-208	174	28	udoh	udoh	NOUN
gujaf-208	174	29	,	,	PUNCT
gujaf-208	174	30	&	&	CCONJ
gujaf-208	174	31	chukwu	chukwu	NOUN
gujaf-208	174	32	2019	2019	NUM
gujaf-208	174	33	)	)	PUNCT
gujaf-208	174	34	.	.	PUNCT
gujaf-208	175	1	studies	study	NOUN
gujaf-208	175	2	conducted	conduct	VERB
gujaf-208	175	3	on	on	ADP
gujaf-208	175	4	board	board	NOUN
gujaf-208	175	5	nationality	nationality	NOUN
gujaf-208	175	6	and	and	CCONJ
gujaf-208	175	7	firm	firm	ADJ
gujaf-208	175	8	value	value	NOUN
gujaf-208	175	9	include	include	VERB
gujaf-208	175	10	:	:	PUNCT
gujaf-208	175	11	woschkowiak	woschkowiak	NOUN
gujaf-208	175	12	(	(	PUNCT
gujaf-208	175	13	2018	2018	NUM
gujaf-208	175	14	)	)	PUNCT
gujaf-208	175	15	examined	examine	VERB
gujaf-208	175	16	board	board	NOUN
gujaf-208	175	17	diversity	diversity	NOUN
gujaf-208	175	18	and	and	CCONJ
gujaf-208	175	19	company	company	NOUN
gujaf-208	175	20	success	success	NOUN
gujaf-208	175	21	in	in	ADP
gujaf-208	175	22	europe	europe	PROPN
gujaf-208	175	23	using	use	VERB
gujaf-208	175	24	tobin	tobin	PROPN
gujaf-208	175	25	’s	’s	PART
gujaf-208	175	26	q	q	NOUN
gujaf-208	175	27	as	as	ADP
gujaf-208	175	28	a	a	DET
gujaf-208	175	29	performance	performance	NOUN
gujaf-208	175	30	metric	metric	ADJ
gujaf-208	175	31	.	.	PUNCT
gujaf-208	176	1	the	the	DET
gujaf-208	176	2	variables	variable	NOUN
gujaf-208	176	3	studied	study	VERB
gujaf-208	176	4	were	be	AUX
gujaf-208	176	5	gender	gender	NOUN
gujaf-208	176	6	diversity	diversity	NOUN
gujaf-208	176	7	,	,	PUNCT
gujaf-208	176	8	nationality	nationality	NOUN
gujaf-208	176	9	diversity	diversity	NOUN
gujaf-208	176	10	and	and	CCONJ
gujaf-208	176	11	age	age	NOUN
gujaf-208	176	12	diversity	diversity	NOUN
gujaf-208	176	13	.	.	PUNCT
gujaf-208	177	1	all	all	DET
gujaf-208	177	2	european	european	ADJ
gujaf-208	177	3	firms	firm	NOUN
gujaf-208	177	4	traded	trade	VERB
gujaf-208	177	5	on	on	ADP
gujaf-208	177	6	the	the	DET
gujaf-208	177	7	european	european	ADJ
gujaf-208	177	8	stock	stock	NOUN
gujaf-208	177	9	market	market	NOUN
gujaf-208	177	10	in	in	ADP
gujaf-208	177	11	2016	2016	NUM
gujaf-208	177	12	are	be	AUX
gujaf-208	177	13	included	include	VERB
gujaf-208	177	14	in	in	ADP
gujaf-208	177	15	the	the	DET
gujaf-208	177	16	study	study	NOUN
gujaf-208	177	17	’s	’s	PART
gujaf-208	177	18	sample	sample	NOUN
gujaf-208	177	19	.	.	PUNCT
gujaf-208	178	1	secondary	secondary	ADJ
gujaf-208	178	2	data	datum	NOUN
gujaf-208	178	3	was	be	AUX
gujaf-208	178	4	gathered	gather	VERB
gujaf-208	178	5	from	from	ADP
gujaf-208	178	6	the	the	DET
gujaf-208	178	7	reported	report	VERB
gujaf-208	178	8	entities	entity	NOUN
gujaf-208	178	9	'	'	PART
gujaf-208	178	10	annual	annual	ADJ
gujaf-208	178	11	reports	report	NOUN
gujaf-208	178	12	and	and	CCONJ
gujaf-208	178	13	evaluated	evaluate	VERB
gujaf-208	178	14	using	use	VERB
gujaf-208	178	15	regression	regression	NOUN
gujaf-208	178	16	analysis	analysis	NOUN
gujaf-208	178	17	.	.	PUNCT
gujaf-208	179	1	the	the	DET
gujaf-208	179	2	findings	finding	NOUN
gujaf-208	179	3	show	show	VERB
gujaf-208	179	4	that	that	SCONJ
gujaf-208	179	5	nationality	nationality	NOUN
gujaf-208	179	6	diversity	diversity	NOUN
gujaf-208	179	7	increases	increase	VERB
gujaf-208	179	8	the	the	DET
gujaf-208	179	9	mentioned	mention	VERB
gujaf-208	179	10	firms	firm	NOUN
gujaf-208	179	11	’	'	PUNCT
gujaf-208	179	12	tobin	tobin	PROPN
gujaf-208	179	13	’s	’s	PART
gujaf-208	179	14	q	q	X
gujaf-208	179	15	substantially	substantially	ADV
gujaf-208	179	16	.	.	PUNCT
gujaf-208	180	1	the	the	DET
gujaf-208	180	2	analysis	analysis	NOUN
gujaf-208	180	3	,	,	PUNCT
gujaf-208	180	4	however	however	ADV
gujaf-208	180	5	,	,	PUNCT
gujaf-208	180	6	is	be	AUX
gujaf-208	180	7	not	not	PART
gujaf-208	180	8	nigerian	nigerian	ADJ
gujaf-208	180	9	and	and	CCONJ
gujaf-208	180	10	it	it	PRON
gujaf-208	180	11	is	be	AUX
gujaf-208	180	12	a	a	DET
gujaf-208	180	13	cross	cross	ADJ
gujaf-208	180	14	-	-	ADJ
gujaf-208	180	15	sectional	sectional	ADJ
gujaf-208	180	16	one	one	NOUN
gujaf-208	180	17	.	.	PUNCT
gujaf-208	181	1	therefore	therefore	ADV
gujaf-208	181	2	,	,	PUNCT
gujaf-208	181	3	there	there	PRON
gujaf-208	181	4	is	be	VERB
gujaf-208	181	5	a	a	DET
gujaf-208	181	6	need	need	NOUN
gujaf-208	181	7	to	to	PART
gujaf-208	181	8	repeat	repeat	VERB
gujaf-208	181	9	this	this	DET
gujaf-208	181	10	study	study	NOUN
gujaf-208	181	11	in	in	ADP
gujaf-208	181	12	nigeria	nigeria	PROPN
gujaf-208	181	13	using	use	VERB
gujaf-208	181	14	panel	panel	NOUN
gujaf-208	181	15	data	datum	NOUN
gujaf-208	181	16	analysis	analysis	NOUN
gujaf-208	181	17	.	.	PUNCT
gujaf-208	182	1	however	however	ADV
gujaf-208	182	2	,	,	PUNCT
gujaf-208	182	3	contrary	contrary	ADV
gujaf-208	182	4	to	to	ADP
gujaf-208	182	5	the	the	DET
gujaf-208	182	6	above	above	ADJ
gujaf-208	182	7	study	study	NOUN
gujaf-208	182	8	,	,	PUNCT
gujaf-208	182	9	charles	charles	PROPN
gujaf-208	182	10	et	et	PROPN
gujaf-208	182	11	al	al	PROPN
gujaf-208	182	12	.	.	PROPN
gujaf-208	182	13	,	,	PUNCT
gujaf-208	182	14	(	(	PUNCT
gujaf-208	182	15	2018	2018	NUM
gujaf-208	182	16	)	)	PUNCT
gujaf-208	182	17	looked	look	VERB
gujaf-208	182	18	at	at	ADP
gujaf-208	182	19	the	the	DET
gujaf-208	182	20	composition	composition	NOUN
gujaf-208	182	21	of	of	ADP
gujaf-208	182	22	corporate	corporate	ADJ
gujaf-208	182	23	boards	board	NOUN
gujaf-208	182	24	and	and	CCONJ
gujaf-208	182	25	their	their	PRON
gujaf-208	182	26	success	success	NOUN
gujaf-208	182	27	in	in	ADP
gujaf-208	182	28	nigerian	nigerian	ADJ
gujaf-208	182	29	deposit	deposit	NOUN
gujaf-208	182	30	money	money	NOUN
gujaf-208	182	31	banks	bank	NOUN
gujaf-208	182	32	using	use	VERB
gujaf-208	182	33	tobin	tobin	PROPN
gujaf-208	182	34	’s	’s	PART
gujaf-208	182	35	q	q	NOUN
gujaf-208	182	36	as	as	ADP
gujaf-208	182	37	a	a	DET
gujaf-208	182	38	metric	metric	NOUN
gujaf-208	182	39	for	for	ADP
gujaf-208	182	40	performance	performance	NOUN
gujaf-208	182	41	.	.	PUNCT
gujaf-208	183	1	the	the	DET
gujaf-208	183	2	analysis	analysis	NOUN
gujaf-208	183	3	used	use	VERB
gujaf-208	183	4	14	14	NUM
gujaf-208	183	5	nigerian	nigerian	ADJ
gujaf-208	183	6	classified	classify	VERB
gujaf-208	183	7	banks	bank	NOUN
gujaf-208	183	8	as	as	ADP
gujaf-208	183	9	a	a	DET
gujaf-208	183	10	sample	sample	NOUN
gujaf-208	183	11	.	.	PUNCT
gujaf-208	184	1	gender	gender	NOUN
gujaf-208	184	2	equity	equity	NOUN
gujaf-208	184	3	on	on	ADP
gujaf-208	184	4	the	the	DET
gujaf-208	184	5	executive	executive	NOUN
gujaf-208	184	6	,	,	PUNCT
gujaf-208	184	7	board	board	NOUN
gujaf-208	184	8	composition	composition	NOUN
gujaf-208	184	9	,	,	PUNCT
gujaf-208	184	10	international	international	ADJ
gujaf-208	184	11	directorship	directorship	NOUN
gujaf-208	184	12	and	and	CCONJ
gujaf-208	184	13	ethnic	ethnic	ADJ
gujaf-208	184	14	diversity	diversity	NOUN
gujaf-208	184	15	were	be	AUX
gujaf-208	184	16	also	also	ADV
gujaf-208	184	17	investigated	investigate	VERB
gujaf-208	184	18	.	.	PUNCT
gujaf-208	185	1	the	the	DET
gujaf-208	185	2	fixed	fixed	ADJ
gujaf-208	185	3	effect	effect	NOUN
gujaf-208	185	4	generalized	generalize	VERB
gujaf-208	185	5	least	least	ADJ
gujaf-208	185	6	square	square	ADJ
gujaf-208	185	7	regression	regression	NOUN
gujaf-208	185	8	was	be	AUX
gujaf-208	185	9	used	use	VERB
gujaf-208	185	10	to	to	PART
gujaf-208	185	11	study	study	VERB
gujaf-208	185	12	the	the	DET
gujaf-208	185	13	impact	impact	NOUN
gujaf-208	185	14	of	of	ADP
gujaf-208	185	15	board	board	NOUN
gujaf-208	185	16	gusau	gusau	PROPN
gujaf-208	185	17	journal	journal	PROPN
gujaf-208	185	18	of	of	ADP
gujaf-208	185	19	accounting	accounting	NOUN
gujaf-208	185	20	and	and	CCONJ
gujaf-208	185	21	finance	finance	NOUN
gujaf-208	185	22	,	,	PUNCT
gujaf-208	185	23	vol	vol	NOUN
gujaf-208	185	24	.	.	PROPN
gujaf-208	185	25	4	4	NUM
gujaf-208	185	26	,	,	PUNCT
gujaf-208	185	27	issue	issue	NOUN
gujaf-208	185	28	1	1	NUM
gujaf-208	185	29	,	,	PUNCT
gujaf-208	185	30	april	april	PROPN
gujaf-208	185	31	,	,	PUNCT
gujaf-208	185	32	2023	2023	NUM
gujaf-208	185	33	81	81	NUM
gujaf-208	185	34	diversity	diversity	NOUN
gujaf-208	185	35	on	on	ADP
gujaf-208	185	36	bank	bank	NOUN
gujaf-208	185	37	results	result	NOUN
gujaf-208	185	38	from	from	ADP
gujaf-208	185	39	2011	2011	NUM
gujaf-208	185	40	to	to	ADP
gujaf-208	185	41	2015.the	2015.the	DET
gujaf-208	185	42	result	result	NOUN
gujaf-208	185	43	shows	show	VERB
gujaf-208	185	44	that	that	SCONJ
gujaf-208	185	45	including	include	VERB
gujaf-208	185	46	an	an	DET
gujaf-208	185	47	international	international	ADJ
gujaf-208	185	48	director	director	NOUN
gujaf-208	185	49	on	on	ADP
gujaf-208	185	50	the	the	DET
gujaf-208	185	51	board	board	NOUN
gujaf-208	185	52	has	have	VERB
gujaf-208	185	53	a	a	DET
gujaf-208	185	54	detrimental	detrimental	ADJ
gujaf-208	185	55	effect	effect	NOUN
gujaf-208	185	56	on	on	ADP
gujaf-208	185	57	tobin	tobin	PROPN
gujaf-208	185	58	’s	’s	PART
gujaf-208	185	59	q.	q.	PROPN
gujaf-208	185	60	the	the	DET
gujaf-208	185	61	analysis	analysis	NOUN
gujaf-208	185	62	,	,	PUNCT
gujaf-208	185	63	based	base	VERB
gujaf-208	185	64	on	on	ADP
gujaf-208	185	65	theoretical	theoretical	ADJ
gujaf-208	185	66	stand	stand	NOUN
gujaf-208	185	67	,	,	PUNCT
gujaf-208	185	68	the	the	DET
gujaf-208	185	69	study	study	NOUN
gujaf-208	185	70	formulated	formulate	VERB
gujaf-208	185	71	the	the	DET
gujaf-208	185	72	following	follow	VERB
gujaf-208	185	73	hypothesis	hypothesis	NOUN
gujaf-208	185	74	:	:	PUNCT
gujaf-208	185	75	h0	h0	PROPN
gujaf-208	185	76	:	:	PUNCT
gujaf-208	185	77	board	board	PROPN
gujaf-208	185	78	of	of	ADP
gujaf-208	185	79	director	director	NOUN
gujaf-208	185	80	nationality	nationality	NOUN
gujaf-208	185	81	has	have	VERB
gujaf-208	185	82	no	no	DET
gujaf-208	185	83	significant	significant	ADJ
gujaf-208	185	84	relationship	relationship	NOUN
gujaf-208	185	85	with	with	ADP
gujaf-208	185	86	firm	firm	ADJ
gujaf-208	185	87	value	value	NOUN
gujaf-208	185	88	board	board	NOUN
gujaf-208	185	89	ethnic	ethnic	ADJ
gujaf-208	185	90	diversity	diversity	NOUN
gujaf-208	185	91	and	and	CCONJ
gujaf-208	185	92	firm	firm	ADJ
gujaf-208	185	93	value	value	NOUN
gujaf-208	185	94	board	board	NOUN
gujaf-208	185	95	ethnic	ethnic	ADJ
gujaf-208	185	96	diversity	diversity	NOUN
gujaf-208	185	97	,	,	PUNCT
gujaf-208	185	98	according	accord	VERB
gujaf-208	185	99	to	to	ADP
gujaf-208	185	100	joyce	joyce	PROPN
gujaf-208	185	101	(	(	PUNCT
gujaf-208	185	102	2017	2017	NUM
gujaf-208	185	103	)	)	PUNCT
gujaf-208	185	104	,	,	PUNCT
gujaf-208	185	105	applies	apply	VERB
gujaf-208	185	106	to	to	ADP
gujaf-208	185	107	members	member	NOUN
gujaf-208	185	108	of	of	ADP
gujaf-208	185	109	a	a	DET
gujaf-208	185	110	board	board	NOUN
gujaf-208	185	111	that	that	PRON
gujaf-208	185	112	come	come	VERB
gujaf-208	185	113	from	from	ADP
gujaf-208	185	114	a	a	DET
gujaf-208	185	115	variety	variety	NOUN
gujaf-208	185	116	of	of	ADP
gujaf-208	185	117	ethnic	ethnic	ADJ
gujaf-208	185	118	backgrounds	background	NOUN
gujaf-208	185	119	.	.	PUNCT
gujaf-208	186	1	egwakhe	egwakhe	ADJ
gujaf-208	186	2	,	,	PUNCT
gujaf-208	186	3	akpa	akpa	ADJ
gujaf-208	186	4	,	,	PUNCT
gujaf-208	186	5	and	and	CCONJ
gujaf-208	186	6	ajayi	ajayi	NOUN
gujaf-208	186	7	(	(	PUNCT
gujaf-208	186	8	2019	2019	NUM
gujaf-208	186	9	)	)	PUNCT
gujaf-208	186	10	define	define	VERB
gujaf-208	186	11	ethnic	ethnic	ADJ
gujaf-208	186	12	diversity	diversity	NOUN
gujaf-208	186	13	as	as	ADP
gujaf-208	186	14	the	the	DET
gujaf-208	186	15	amount	amount	NOUN
gujaf-208	186	16	,	,	PUNCT
gujaf-208	186	17	measure	measure	NOUN
gujaf-208	186	18	or	or	CCONJ
gujaf-208	186	19	presence	presence	NOUN
gujaf-208	186	20	of	of	ADP
gujaf-208	186	21	a	a	DET
gujaf-208	186	22	race	race	NOUN
gujaf-208	186	23	,	,	PUNCT
gujaf-208	186	24	ethnic	ethnic	ADJ
gujaf-208	186	25	,	,	PUNCT
gujaf-208	186	26	or	or	CCONJ
gujaf-208	186	27	socio	socio	NOUN
gujaf-208	186	28	-	-	PUNCT
gujaf-208	186	29	cultural	cultural	ADJ
gujaf-208	186	30	community	community	NOUN
gujaf-208	186	31	on	on	ADP
gujaf-208	186	32	a	a	DET
gujaf-208	186	33	board	board	NOUN
gujaf-208	186	34	in	in	ADP
gujaf-208	186	35	relation	relation	NOUN
gujaf-208	186	36	to	to	ADP
gujaf-208	186	37	the	the	DET
gujaf-208	186	38	total	total	ADJ
gujaf-208	186	39	number	number	NOUN
gujaf-208	186	40	of	of	ADP
gujaf-208	186	41	directors	director	NOUN
gujaf-208	186	42	on	on	ADP
gujaf-208	186	43	the	the	DET
gujaf-208	186	44	board	board	NOUN
gujaf-208	186	45	at	at	ADP
gujaf-208	186	46	any	any	DET
gujaf-208	186	47	particular	particular	ADJ
gujaf-208	186	48	time	time	NOUN
gujaf-208	186	49	.	.	PUNCT
gujaf-208	187	1	studies	study	NOUN
gujaf-208	187	2	conducted	conduct	VERB
gujaf-208	187	3	on	on	ADP
gujaf-208	187	4	board	board	NOUN
gujaf-208	187	5	ethnic	ethnic	ADJ
gujaf-208	187	6	diversity	diversity	NOUN
gujaf-208	187	7	and	and	CCONJ
gujaf-208	187	8	firm	firm	ADJ
gujaf-208	187	9	value	value	NOUN
gujaf-208	187	10	includes	include	VERB
gujaf-208	187	11	:	:	PUNCT
gujaf-208	187	12	chuah	chuah	NOUN
gujaf-208	187	13	and	and	CCONJ
gujaf-208	187	14	hooy	hooy	ADJ
gujaf-208	187	15	(	(	PUNCT
gujaf-208	187	16	2018	2018	NUM
gujaf-208	187	17	)	)	PUNCT
gujaf-208	187	18	researched	research	VERB
gujaf-208	187	19	the	the	DET
gujaf-208	187	20	effect	effect	NOUN
gujaf-208	187	21	of	of	ADP
gujaf-208	187	22	board	board	NOUN
gujaf-208	187	23	ethnic	ethnic	ADJ
gujaf-208	187	24	diversity	diversity	NOUN
gujaf-208	187	25	on	on	ADP
gujaf-208	187	26	company	company	NOUN
gujaf-208	187	27	performance	performance	NOUN
gujaf-208	187	28	in	in	ADP
gujaf-208	187	29	malaysia	malaysia	PROPN
gujaf-208	187	30	,	,	PUNCT
gujaf-208	187	31	using	use	VERB
gujaf-208	187	32	tobin	tobin	PROPN
gujaf-208	187	33	’s	’s	PART
gujaf-208	187	34	q	q	NOUN
gujaf-208	187	35	as	as	ADP
gujaf-208	187	36	a	a	DET
gujaf-208	187	37	metric	metric	NOUN
gujaf-208	187	38	for	for	ADP
gujaf-208	187	39	firm	firm	ADJ
gujaf-208	187	40	performance	performance	NOUN
gujaf-208	187	41	.	.	PUNCT
gujaf-208	188	1	the	the	DET
gujaf-208	188	2	sample	sample	NOUN
gujaf-208	188	3	of	of	ADP
gujaf-208	188	4	the	the	DET
gujaf-208	188	5	research	research	NOUN
gujaf-208	188	6	consists	consist	VERB
gujaf-208	188	7	of	of	ADP
gujaf-208	188	8	260	260	NUM
gujaf-208	188	9	publicly	publicly	ADV
gujaf-208	188	10	traded	trade	VERB
gujaf-208	188	11	firms	firm	NOUN
gujaf-208	188	12	in	in	ADP
gujaf-208	188	13	malaysia	malaysia	PROPN
gujaf-208	188	14	from	from	ADP
gujaf-208	188	15	2010	2010	NUM
gujaf-208	188	16	to	to	ADP
gujaf-208	188	17	2012	2012	NUM
gujaf-208	188	18	.	.	PUNCT
gujaf-208	189	1	secondary	secondary	ADJ
gujaf-208	189	2	data	datum	NOUN
gujaf-208	189	3	was	be	AUX
gujaf-208	189	4	collected	collect	VERB
gujaf-208	189	5	from	from	ADP
gujaf-208	189	6	the	the	DET
gujaf-208	189	7	listed	list	VERB
gujaf-208	189	8	companies	company	NOUN
gujaf-208	189	9	'	'	PART
gujaf-208	189	10	annual	annual	ADJ
gujaf-208	189	11	reports	report	NOUN
gujaf-208	189	12	and	and	CCONJ
gujaf-208	189	13	analyzed	analyze	VERB
gujaf-208	189	14	via	via	ADP
gujaf-208	189	15	regression	regression	NOUN
gujaf-208	189	16	analysis	analysis	NOUN
gujaf-208	189	17	.	.	PUNCT
gujaf-208	190	1	according	accord	VERB
gujaf-208	190	2	to	to	ADP
gujaf-208	190	3	the	the	DET
gujaf-208	190	4	findings	finding	NOUN
gujaf-208	190	5	,	,	PUNCT
gujaf-208	190	6	ethnic	ethnic	ADJ
gujaf-208	190	7	diversity	diversity	NOUN
gujaf-208	190	8	on	on	ADP
gujaf-208	190	9	the	the	DET
gujaf-208	190	10	board	board	NOUN
gujaf-208	190	11	has	have	VERB
gujaf-208	190	12	a	a	DET
gujaf-208	190	13	favorable	favorable	ADJ
gujaf-208	190	14	impact	impact	NOUN
gujaf-208	190	15	on	on	ADP
gujaf-208	190	16	tobin	tobin	PROPN
gujaf-208	190	17	’s	’s	PART
gujaf-208	190	18	q.	q.	PROPN
gujaf-208	190	19	this	this	DET
gujaf-208	190	20	research	research	NOUN
gujaf-208	190	21	however	however	ADV
gujaf-208	190	22	,	,	PUNCT
gujaf-208	190	23	is	be	AUX
gujaf-208	190	24	not	not	PART
gujaf-208	190	25	nigerian	nigerian	ADJ
gujaf-208	190	26	research	research	NOUN
gujaf-208	190	27	;	;	PUNCT
gujaf-208	190	28	therefore	therefore	ADV
gujaf-208	190	29	,	,	PUNCT
gujaf-208	190	30	a	a	DET
gujaf-208	190	31	nigerian	nigerian	ADJ
gujaf-208	190	32	replication	replication	NOUN
gujaf-208	190	33	is	be	AUX
gujaf-208	190	34	needed	need	VERB
gujaf-208	190	35	.	.	PUNCT
gujaf-208	191	1	contrary	contrary	ADJ
gujaf-208	191	2	to	to	ADP
gujaf-208	191	3	the	the	DET
gujaf-208	191	4	above	above	ADJ
gujaf-208	191	5	study	study	NOUN
gujaf-208	191	6	,	,	PUNCT
gujaf-208	191	7	ilogho	ilogho	NOUN
gujaf-208	191	8	(	(	PUNCT
gujaf-208	191	9	2017	2017	NUM
gujaf-208	191	10	)	)	PUNCT
gujaf-208	191	11	investigated	investigate	VERB
gujaf-208	191	12	the	the	DET
gujaf-208	191	13	impact	impact	NOUN
gujaf-208	191	14	of	of	ADP
gujaf-208	191	15	board	board	NOUN
gujaf-208	191	16	nationality	nationality	NOUN
gujaf-208	191	17	and	and	CCONJ
gujaf-208	191	18	ethnic	ethnic	ADJ
gujaf-208	191	19	diversity	diversity	NOUN
gujaf-208	191	20	on	on	ADP
gujaf-208	191	21	the	the	DET
gujaf-208	191	22	financial	financial	ADJ
gujaf-208	191	23	performance	performance	NOUN
gujaf-208	191	24	of	of	ADP
gujaf-208	191	25	nigerian	nigerian	ADJ
gujaf-208	191	26	listed	list	VERB
gujaf-208	191	27	companies	company	NOUN
gujaf-208	191	28	.	.	PUNCT
gujaf-208	192	1	the	the	DET
gujaf-208	192	2	research	research	NOUN
gujaf-208	192	3	used	use	VERB
gujaf-208	192	4	tobin	tobin	PROPN
gujaf-208	192	5	’s	’s	PART
gujaf-208	192	6	q	q	NOUN
gujaf-208	192	7	as	as	ADP
gujaf-208	192	8	a	a	DET
gujaf-208	192	9	metric	metric	NOUN
gujaf-208	192	10	of	of	ADP
gujaf-208	192	11	financial	financial	ADJ
gujaf-208	192	12	performance	performance	NOUN
gujaf-208	192	13	.	.	PUNCT
gujaf-208	193	1	the	the	DET
gujaf-208	193	2	sample	sample	NOUN
gujaf-208	193	3	of	of	ADP
gujaf-208	193	4	the	the	DET
gujaf-208	193	5	research	research	NOUN
gujaf-208	193	6	includes	include	VERB
gujaf-208	193	7	60	60	NUM
gujaf-208	193	8	non	non	ADJ
gujaf-208	193	9	-	-	ADJ
gujaf-208	193	10	financial	financial	ADJ
gujaf-208	193	11	companies	company	NOUN
gujaf-208	193	12	traded	trade	VERB
gujaf-208	193	13	on	on	ADP
gujaf-208	193	14	the	the	DET
gujaf-208	193	15	nigerian	nigerian	ADJ
gujaf-208	193	16	stock	stock	NOUN
gujaf-208	193	17	market	market	NOUN
gujaf-208	193	18	between	between	ADP
gujaf-208	193	19	2012	2012	NUM
gujaf-208	193	20	and	and	CCONJ
gujaf-208	193	21	2015	2015	NUM
gujaf-208	193	22	.	.	PUNCT
gujaf-208	194	1	secondary	secondary	ADJ
gujaf-208	194	2	data	datum	NOUN
gujaf-208	194	3	was	be	AUX
gujaf-208	194	4	acquired	acquire	VERB
gujaf-208	194	5	from	from	ADP
gujaf-208	194	6	the	the	DET
gujaf-208	194	7	sampled	sample	VERB
gujaf-208	194	8	firms	firm	NOUN
gujaf-208	194	9	'	'	PART
gujaf-208	194	10	annual	annual	ADJ
gujaf-208	194	11	reports	report	NOUN
gujaf-208	194	12	and	and	CCONJ
gujaf-208	194	13	analyzed	analyze	VERB
gujaf-208	194	14	using	use	VERB
gujaf-208	194	15	ols	ol	NOUN
gujaf-208	194	16	regression	regression	NOUN
gujaf-208	194	17	.	.	PUNCT
gujaf-208	195	1	the	the	DET
gujaf-208	195	2	findings	finding	NOUN
gujaf-208	195	3	reveal	reveal	VERB
gujaf-208	195	4	that	that	SCONJ
gujaf-208	195	5	ethnic	ethnic	ADJ
gujaf-208	195	6	diversity	diversity	NOUN
gujaf-208	195	7	has	have	VERB
gujaf-208	195	8	no	no	DET
gujaf-208	195	9	bearing	bearing	NOUN
gujaf-208	195	10	on	on	ADP
gujaf-208	195	11	the	the	DET
gujaf-208	195	12	sampled	sample	VERB
gujaf-208	195	13	firms	firm	NOUN
gujaf-208	195	14	tobin	tobin	PROPN
gujaf-208	195	15	’s	’s	PART
gujaf-208	195	16	q.	q.	PROPN
gujaf-208	195	17	however	however	ADV
gujaf-208	195	18	,	,	PUNCT
gujaf-208	195	19	the	the	DET
gujaf-208	195	20	financial	financial	ADJ
gujaf-208	195	21	sector	sector	NOUN
gujaf-208	195	22	was	be	AUX
gujaf-208	195	23	excluded	exclude	VERB
gujaf-208	195	24	from	from	ADP
gujaf-208	195	25	the	the	DET
gujaf-208	195	26	sample	sample	NOUN
gujaf-208	195	27	and	and	CCONJ
gujaf-208	195	28	just	just	ADV
gujaf-208	195	29	two	two	NUM
gujaf-208	195	30	variables	variable	NOUN
gujaf-208	195	31	of	of	ADP
gujaf-208	195	32	board	board	NOUN
gujaf-208	195	33	diversity	diversity	NOUN
gujaf-208	195	34	were	be	AUX
gujaf-208	195	35	examined	examine	VERB
gujaf-208	195	36	in	in	ADP
gujaf-208	195	37	the	the	DET
gujaf-208	195	38	study	study	NOUN
gujaf-208	195	39	.	.	PUNCT
gujaf-208	196	1	based	base	VERB
gujaf-208	196	2	on	on	ADP
gujaf-208	196	3	theoretical	theoretical	ADJ
gujaf-208	196	4	stand	stand	NOUN
gujaf-208	196	5	,	,	PUNCT
gujaf-208	196	6	the	the	DET
gujaf-208	196	7	study	study	NOUN
gujaf-208	196	8	formulated	formulate	VERB
gujaf-208	196	9	the	the	DET
gujaf-208	196	10	following	follow	VERB
gujaf-208	196	11	hypothesis	hypothesis	NOUN
gujaf-208	196	12	:	:	PUNCT
gujaf-208	196	13	h0	h0	PROPN
gujaf-208	196	14	:	:	PUNCT
gujaf-208	196	15	board	board	NOUN
gujaf-208	196	16	ethnic	ethnic	ADJ
gujaf-208	196	17	diversity	diversity	NOUN
gujaf-208	196	18	has	have	VERB
gujaf-208	196	19	no	no	DET
gujaf-208	196	20	significant	significant	ADJ
gujaf-208	196	21	relationship	relationship	NOUN
gujaf-208	196	22	with	with	ADP
gujaf-208	196	23	firm	firm	ADJ
gujaf-208	196	24	value	value	NOUN
gujaf-208	196	25	political	political	ADJ
gujaf-208	196	26	connections	connection	NOUN
gujaf-208	196	27	and	and	CCONJ
gujaf-208	196	28	firm	firm	ADJ
gujaf-208	196	29	value	value	NOUN
gujaf-208	196	30	the	the	DET
gujaf-208	196	31	board	board	NOUN
gujaf-208	196	32	of	of	ADP
gujaf-208	196	33	directors	director	NOUN
gujaf-208	196	34	is	be	AUX
gujaf-208	196	35	politically	politically	ADV
gujaf-208	196	36	affected	affect	VERB
gujaf-208	196	37	when	when	SCONJ
gujaf-208	196	38	a	a	DET
gujaf-208	196	39	member	member	NOUN
gujaf-208	196	40	or	or	CCONJ
gujaf-208	196	41	members	member	NOUN
gujaf-208	196	42	of	of	ADP
gujaf-208	196	43	the	the	DET
gujaf-208	196	44	board	board	NOUN
gujaf-208	196	45	of	of	ADP
gujaf-208	196	46	directors	director	NOUN
gujaf-208	196	47	occupy	occupy	VERB
gujaf-208	196	48	a	a	DET
gujaf-208	196	49	political	political	ADJ
gujaf-208	196	50	role	role	NOUN
gujaf-208	196	51	,	,	PUNCT
gujaf-208	196	52	whether	whether	SCONJ
gujaf-208	196	53	by	by	ADP
gujaf-208	196	54	referendum	referendum	NOUN
gujaf-208	196	55	or	or	CCONJ
gujaf-208	196	56	nomination	nomination	NOUN
gujaf-208	196	57	(	(	PUNCT
gujaf-208	196	58	urhoghide	urhoghide	PROPN
gujaf-208	196	59	&	&	CCONJ
gujaf-208	196	60	omolaye	omolaye	NOUN
gujaf-208	196	61	,	,	PUNCT
gujaf-208	196	62	2017	2017	NUM
gujaf-208	196	63	)	)	PUNCT
gujaf-208	196	64	.	.	PUNCT
gujaf-208	197	1	a	a	DET
gujaf-208	197	2	board	board	NOUN
gujaf-208	197	3	that	that	PRON
gujaf-208	197	4	is	be	AUX
gujaf-208	197	5	politically	politically	ADV
gujaf-208	197	6	motivated	motivated	ADJ
gujaf-208	197	7	has	have	VERB
gujaf-208	197	8	a	a	DET
gujaf-208	197	9	chairman	chairman	NOUN
gujaf-208	197	10	that	that	PRON
gujaf-208	197	11	is	be	AUX
gujaf-208	197	12	a	a	DET
gujaf-208	197	13	present	present	ADJ
gujaf-208	197	14	or	or	CCONJ
gujaf-208	197	15	former	former	ADJ
gujaf-208	197	16	government	government	NOUN
gujaf-208	197	17	political	political	ADJ
gujaf-208	197	18	appointee	appointee	NOUN
gujaf-208	197	19	,	,	PUNCT
gujaf-208	197	20	as	as	ADV
gujaf-208	197	21	well	well	ADV
gujaf-208	197	22	as	as	ADP
gujaf-208	197	23	military	military	ADJ
gujaf-208	197	24	or	or	CCONJ
gujaf-208	197	25	exmilitary	exmilitary	ADJ
gujaf-208	197	26	personnel	personnel	NOUN
gujaf-208	197	27	on	on	ADP
gujaf-208	197	28	it	it	PRON
gujaf-208	197	29	(	(	PUNCT
gujaf-208	197	30	osazuwa	osazuwa	ADJ
gujaf-208	197	31	,	,	PUNCT
gujaf-208	197	32	ahmad	ahmad	PROPN
gujaf-208	197	33	,	,	PUNCT
gujaf-208	197	34	&	&	CCONJ
gujaf-208	197	35	che	che	PROPN
gujaf-208	197	36	-	-	PROPN
gujaf-208	197	37	adam	adam	PROPN
gujaf-208	197	38	,	,	PUNCT
gujaf-208	197	39	2016	2016	NUM
gujaf-208	197	40	)	)	PUNCT
gujaf-208	197	41	.	.	PUNCT
gujaf-208	198	1	studies	study	NOUN
gujaf-208	198	2	conducted	conduct	VERB
gujaf-208	198	3	on	on	ADP
gujaf-208	198	4	political	political	ADJ
gujaf-208	198	5	connections	connection	NOUN
gujaf-208	198	6	and	and	CCONJ
gujaf-208	198	7	firm	firm	ADJ
gujaf-208	198	8	value	value	NOUN
gujaf-208	198	9	include	include	VERB
gujaf-208	198	10	:	:	PUNCT
gujaf-208	198	11	chung	chung	ADJ
gujaf-208	198	12	,	,	PUNCT
gujaf-208	198	13	byun	byun	NOUN
gujaf-208	198	14	,	,	PUNCT
gujaf-208	198	15	and	and	CCONJ
gujaf-208	198	16	young	young	ADJ
gujaf-208	198	17	(	(	PUNCT
gujaf-208	198	18	2019	2019	NUM
gujaf-208	198	19	)	)	PUNCT
gujaf-208	198	20	studied	study	VERB
gujaf-208	198	21	corporate	corporate	ADJ
gujaf-208	198	22	political	political	ADJ
gujaf-208	198	23	ties	tie	NOUN
gujaf-208	198	24	and	and	CCONJ
gujaf-208	198	25	companies	company	NOUN
gujaf-208	198	26	’	'	PUNCT
gujaf-208	198	27	value	value	NOUN
gujaf-208	198	28	.	.	PUNCT
gujaf-208	199	1	the	the	DET
gujaf-208	199	2	sample	sample	NOUN
gujaf-208	199	3	of	of	ADP
gujaf-208	199	4	the	the	DET
gujaf-208	199	5	study	study	NOUN
gujaf-208	199	6	gusau	gusau	PROPN
gujaf-208	199	7	journal	journal	NOUN
gujaf-208	199	8	of	of	ADP
gujaf-208	199	9	accounting	accounting	NOUN
gujaf-208	199	10	and	and	CCONJ
gujaf-208	199	11	finance	finance	NOUN
gujaf-208	199	12	,	,	PUNCT
gujaf-208	199	13	vol	vol	NOUN
gujaf-208	199	14	.	.	PROPN
gujaf-208	199	15	4	4	NUM
gujaf-208	199	16	,	,	PUNCT
gujaf-208	199	17	issue	issue	NOUN
gujaf-208	199	18	1	1	NUM
gujaf-208	199	19	,	,	PUNCT
gujaf-208	199	20	april	april	PROPN
gujaf-208	199	21	,	,	PUNCT
gujaf-208	199	22	2023	2023	NUM
gujaf-208	199	23	82	82	NUM
gujaf-208	199	24	includes	include	VERB
gujaf-208	199	25	93	93	NUM
gujaf-208	199	26	korean	korean	ADJ
gujaf-208	199	27	firms	firm	NOUN
gujaf-208	199	28	traded	trade	VERB
gujaf-208	199	29	on	on	ADP
gujaf-208	199	30	the	the	DET
gujaf-208	199	31	korean	korean	ADJ
gujaf-208	199	32	stock	stock	NOUN
gujaf-208	199	33	market	market	NOUN
gujaf-208	199	34	from	from	ADP
gujaf-208	199	35	1998	1998	NUM
gujaf-208	199	36	to	to	ADP
gujaf-208	199	37	2013	2013	NUM
gujaf-208	199	38	.	.	PUNCT
gujaf-208	200	1	the	the	DET
gujaf-208	200	2	research	research	NOUN
gujaf-208	200	3	used	use	VERB
gujaf-208	200	4	the	the	DET
gujaf-208	200	5	regression	regression	NOUN
gujaf-208	200	6	method	method	NOUN
gujaf-208	200	7	of	of	ADP
gujaf-208	200	8	data	datum	NOUN
gujaf-208	200	9	analysis	analysis	NOUN
gujaf-208	200	10	.	.	PUNCT
gujaf-208	201	1	according	accord	VERB
gujaf-208	201	2	to	to	ADP
gujaf-208	201	3	the	the	DET
gujaf-208	201	4	research	research	NOUN
gujaf-208	201	5	,	,	PUNCT
gujaf-208	201	6	political	political	ADJ
gujaf-208	201	7	connections	connection	NOUN
gujaf-208	201	8	have	have	VERB
gujaf-208	201	9	a	a	DET
gujaf-208	201	10	favorable	favorable	ADJ
gujaf-208	201	11	and	and	CCONJ
gujaf-208	201	12	considerable	considerable	ADJ
gujaf-208	201	13	impact	impact	NOUN
gujaf-208	201	14	on	on	ADP
gujaf-208	201	15	the	the	DET
gujaf-208	201	16	value	value	NOUN
gujaf-208	201	17	of	of	ADP
gujaf-208	201	18	the	the	DET
gujaf-208	201	19	firm	firm	NOUN
gujaf-208	201	20	.	.	PUNCT
gujaf-208	202	1	however	however	ADV
gujaf-208	202	2	,	,	PUNCT
gujaf-208	202	3	the	the	DET
gujaf-208	202	4	study	study	NOUN
gujaf-208	202	5	is	be	AUX
gujaf-208	202	6	foreign	foreign	ADJ
gujaf-208	202	7	and	and	CCONJ
gujaf-208	202	8	therefore	therefore	ADV
gujaf-208	202	9	can	can	AUX
gujaf-208	202	10	not	not	PART
gujaf-208	202	11	be	be	AUX
gujaf-208	202	12	used	use	VERB
gujaf-208	202	13	in	in	ADP
gujaf-208	202	14	a	a	DET
gujaf-208	202	15	nigerian	nigerian	ADJ
gujaf-208	202	16	context	context	NOUN
gujaf-208	202	17	.	.	PUNCT
gujaf-208	203	1	contrary	contrary	ADJ
gujaf-208	203	2	to	to	ADP
gujaf-208	203	3	the	the	DET
gujaf-208	203	4	above	above	ADJ
gujaf-208	203	5	study	study	NOUN
gujaf-208	203	6	,	,	PUNCT
gujaf-208	203	7	berkman	berkman	NOUN
gujaf-208	203	8	and	and	CCONJ
gujaf-208	203	9	galpoththage	galpoththage	NOUN
gujaf-208	203	10	(	(	PUNCT
gujaf-208	203	11	2016	2016	NUM
gujaf-208	203	12	)	)	PUNCT
gujaf-208	203	13	investigated	investigate	VERB
gujaf-208	203	14	political	political	ADJ
gujaf-208	203	15	connections	connection	NOUN
gujaf-208	203	16	and	and	CCONJ
gujaf-208	203	17	firm	firm	ADJ
gujaf-208	203	18	value	value	NOUN
gujaf-208	203	19	.	.	PUNCT
gujaf-208	204	1	the	the	DET
gujaf-208	204	2	study	study	NOUN
gujaf-208	204	3	’s	’s	PART
gujaf-208	204	4	sample	sample	NOUN
gujaf-208	204	5	consists	consist	VERB
gujaf-208	204	6	of	of	ADP
gujaf-208	204	7	99	99	NUM
gujaf-208	204	8	publicly	publicly	ADV
gujaf-208	204	9	traded	trade	VERB
gujaf-208	204	10	companies	company	NOUN
gujaf-208	204	11	from	from	ADP
gujaf-208	204	12	2006	2006	NUM
gujaf-208	204	13	to	to	ADP
gujaf-208	204	14	2011	2011	NUM
gujaf-208	204	15	.	.	PUNCT
gujaf-208	205	1	secondary	secondary	ADJ
gujaf-208	205	2	data	datum	NOUN
gujaf-208	205	3	was	be	AUX
gujaf-208	205	4	gathered	gather	VERB
gujaf-208	205	5	from	from	ADP
gujaf-208	205	6	listed	list	VERB
gujaf-208	205	7	companies	company	NOUN
gujaf-208	205	8	’	’	PART
gujaf-208	205	9	annual	annual	ADJ
gujaf-208	205	10	reports	report	NOUN
gujaf-208	205	11	and	and	CCONJ
gujaf-208	205	12	analyzed	analyze	VERB
gujaf-208	205	13	using	use	VERB
gujaf-208	205	14	regression	regression	NOUN
gujaf-208	205	15	analysis	analysis	NOUN
gujaf-208	205	16	.	.	PUNCT
gujaf-208	206	1	the	the	DET
gujaf-208	206	2	findings	finding	NOUN
gujaf-208	206	3	reveal	reveal	VERB
gujaf-208	206	4	that	that	SCONJ
gujaf-208	206	5	a	a	DET
gujaf-208	206	6	firm	firm	NOUN
gujaf-208	206	7	's	's	PART
gujaf-208	206	8	worth	worth	NOUN
gujaf-208	206	9	is	be	AUX
gujaf-208	206	10	unaffected	unaffected	ADJ
gujaf-208	206	11	by	by	ADP
gujaf-208	206	12	political	political	ADJ
gujaf-208	206	13	connections	connection	NOUN
gujaf-208	206	14	.	.	PUNCT
gujaf-208	207	1	the	the	DET
gujaf-208	207	2	research	research	NOUN
gujaf-208	207	3	,	,	PUNCT
gujaf-208	207	4	however	however	ADV
gujaf-208	207	5	,	,	PUNCT
gujaf-208	207	6	was	be	AUX
gujaf-208	207	7	carried	carry	VERB
gujaf-208	207	8	out	out	ADP
gujaf-208	207	9	in	in	ADP
gujaf-208	207	10	sri	sri	PROPN
gujaf-208	207	11	lanka	lanka	PROPN
gujaf-208	207	12	;	;	PUNCT
gujaf-208	207	13	therefore	therefore	ADV
gujaf-208	207	14	,	,	PUNCT
gujaf-208	207	15	a	a	DET
gujaf-208	207	16	nigerian	nigerian	ADJ
gujaf-208	207	17	replication	replication	NOUN
gujaf-208	207	18	is	be	AUX
gujaf-208	207	19	needed	need	VERB
gujaf-208	207	20	.	.	PUNCT
gujaf-208	208	1	based	base	VERB
gujaf-208	208	2	on	on	ADP
gujaf-208	208	3	theoretical	theoretical	ADJ
gujaf-208	208	4	stand	stand	NOUN
gujaf-208	208	5	,	,	PUNCT
gujaf-208	208	6	the	the	DET
gujaf-208	208	7	study	study	NOUN
gujaf-208	208	8	formulated	formulate	VERB
gujaf-208	208	9	the	the	DET
gujaf-208	208	10	following	follow	VERB
gujaf-208	208	11	hypothesis	hypothesis	NOUN
gujaf-208	208	12	:	:	PUNCT
gujaf-208	208	13	h0	h0	NOUN
gujaf-208	208	14	:	:	PUNCT
gujaf-208	208	15	political	political	ADJ
gujaf-208	208	16	connections	connection	NOUN
gujaf-208	208	17	has	have	VERB
gujaf-208	208	18	no	no	DET
gujaf-208	208	19	significant	significant	ADJ
gujaf-208	208	20	relationship	relationship	NOUN
gujaf-208	208	21	with	with	ADP
gujaf-208	208	22	firm	firm	ADJ
gujaf-208	208	23	value	value	NOUN
gujaf-208	209	1	theoretical	theoretical	ADJ
gujaf-208	209	2	underpinning	underpin	VERB
gujaf-208	209	3	the	the	DET
gujaf-208	209	4	resource	resource	NOUN
gujaf-208	209	5	dependency	dependency	NOUN
gujaf-208	209	6	theory	theory	NOUN
gujaf-208	209	7	is	be	AUX
gujaf-208	209	8	the	the	DET
gujaf-208	209	9	theory	theory	NOUN
gujaf-208	209	10	underpinning	underpin	VERB
gujaf-208	209	11	this	this	DET
gujaf-208	209	12	research	research	NOUN
gujaf-208	209	13	.	.	PUNCT
gujaf-208	210	1	jeffrey	jeffrey	PROPN
gujaf-208	210	2	pfeffer	pfeffer	PROPN
gujaf-208	210	3	and	and	CCONJ
gujaf-208	210	4	gerald	gerald	PROPN
gujaf-208	210	5	salanick	salanick	PROPN
gujaf-208	210	6	created	create	VERB
gujaf-208	210	7	the	the	DET
gujaf-208	210	8	resource	resource	NOUN
gujaf-208	210	9	dependency	dependency	NOUN
gujaf-208	210	10	theory	theory	NOUN
gujaf-208	210	11	in	in	ADP
gujaf-208	210	12	the	the	DET
gujaf-208	210	13	1970s	1970s	NUM
gujaf-208	210	14	.	.	PUNCT
gujaf-208	211	1	pfeffer	pfeffer	PROPN
gujaf-208	211	2	and	and	CCONJ
gujaf-208	211	3	salanick	salanick	PROPN
gujaf-208	211	4	(	(	PUNCT
gujaf-208	211	5	1978	1978	NUM
gujaf-208	211	6	)	)	PUNCT
gujaf-208	211	7	argued	argue	VERB
gujaf-208	211	8	that	that	SCONJ
gujaf-208	211	9	businesses	business	NOUN
gujaf-208	211	10	operate	operate	VERB
gujaf-208	211	11	in	in	ADP
gujaf-208	211	12	an	an	DET
gujaf-208	211	13	open	open	ADJ
gujaf-208	211	14	system	system	NOUN
gujaf-208	211	15	in	in	ADP
gujaf-208	211	16	which	which	PRON
gujaf-208	211	17	they	they	PRON
gujaf-208	211	18	must	must	AUX
gujaf-208	211	19	exchange	exchange	VERB
gujaf-208	211	20	or	or	CCONJ
gujaf-208	211	21	acquire	acquire	VERB
gujaf-208	211	22	certain	certain	ADJ
gujaf-208	211	23	resources	resource	NOUN
gujaf-208	211	24	in	in	ADP
gujaf-208	211	25	order	order	NOUN
gujaf-208	211	26	to	to	PART
gujaf-208	211	27	survive	survive	VERB
gujaf-208	211	28	,	,	PUNCT
gujaf-208	211	29	making	make	VERB
gujaf-208	211	30	them	they	PRON
gujaf-208	211	31	reliant	reliant	ADJ
gujaf-208	211	32	on	on	ADP
gujaf-208	211	33	external	external	ADJ
gujaf-208	211	34	units	unit	NOUN
gujaf-208	211	35	in	in	ADP
gujaf-208	211	36	their	their	PRON
gujaf-208	211	37	environment	environment	NOUN
gujaf-208	211	38	.	.	PUNCT
gujaf-208	212	1	this	this	DET
gujaf-208	212	2	theory	theory	NOUN
gujaf-208	212	3	explains	explain	VERB
gujaf-208	212	4	how	how	SCONJ
gujaf-208	212	5	critical	critical	ADJ
gujaf-208	212	6	it	it	PRON
gujaf-208	212	7	is	be	AUX
gujaf-208	212	8	for	for	SCONJ
gujaf-208	212	9	the	the	DET
gujaf-208	212	10	board	board	NOUN
gujaf-208	212	11	of	of	ADP
gujaf-208	212	12	directors	director	NOUN
gujaf-208	212	13	of	of	ADP
gujaf-208	212	14	a	a	DET
gujaf-208	212	15	company	company	NOUN
gujaf-208	212	16	to	to	PART
gujaf-208	212	17	connect	connect	VERB
gujaf-208	212	18	to	to	ADP
gujaf-208	212	19	the	the	DET
gujaf-208	212	20	outside	outside	ADJ
gujaf-208	212	21	world	world	NOUN
gujaf-208	212	22	,	,	PUNCT
gujaf-208	212	23	because	because	SCONJ
gujaf-208	212	24	boards	board	NOUN
gujaf-208	212	25	of	of	ADP
gujaf-208	212	26	directors	director	NOUN
gujaf-208	212	27	’	'	PUNCT
gujaf-208	212	28	serve	serve	VERB
gujaf-208	212	29	as	as	ADP
gujaf-208	212	30	suppliers	supplier	NOUN
gujaf-208	212	31	of	of	ADP
gujaf-208	212	32	resources	resource	NOUN
gujaf-208	212	33	that	that	PRON
gujaf-208	212	34	are	be	AUX
gujaf-208	212	35	lacking	lack	VERB
gujaf-208	212	36	internally	internally	ADV
gujaf-208	212	37	.	.	PUNCT
gujaf-208	213	1	organizations	organization	NOUN
gujaf-208	213	2	benefit	benefit	VERB
gujaf-208	213	3	from	from	ADP
gujaf-208	213	4	boards	board	NOUN
gujaf-208	213	5	of	of	ADP
gujaf-208	213	6	directors	director	NOUN
gujaf-208	213	7	because	because	SCONJ
gujaf-208	213	8	they	they	PRON
gujaf-208	213	9	provide	provide	VERB
gujaf-208	213	10	advice	advice	NOUN
gujaf-208	213	11	,	,	PUNCT
gujaf-208	213	12	counsel	counsel	NOUN
gujaf-208	213	13	,	,	PUNCT
gujaf-208	213	14	and	and	CCONJ
gujaf-208	213	15	information	information	NOUN
gujaf-208	213	16	channels	channel	NOUN
gujaf-208	213	17	,	,	PUNCT
gujaf-208	213	18	as	as	ADV
gujaf-208	213	19	well	well	ADV
gujaf-208	213	20	as	as	ADP
gujaf-208	213	21	access	access	NOUN
gujaf-208	213	22	to	to	ADP
gujaf-208	213	23	resources	resource	NOUN
gujaf-208	213	24	.	.	PUNCT
gujaf-208	214	1	firms	firm	NOUN
gujaf-208	214	2	are	be	AUX
gujaf-208	214	3	increasingly	increasingly	ADV
gujaf-208	214	4	faced	face	VERB
gujaf-208	214	5	with	with	ADP
gujaf-208	214	6	a	a	DET
gujaf-208	214	7	complex	complex	ADJ
gujaf-208	214	8	and	and	CCONJ
gujaf-208	214	9	uncertain	uncertain	ADJ
gujaf-208	214	10	macro	macro	ADJ
gujaf-208	214	11	environment	environment	NOUN
gujaf-208	214	12	,	,	PUNCT
gujaf-208	214	13	necessitating	necessitate	VERB
gujaf-208	214	14	leadership	leadership	NOUN
gujaf-208	214	15	from	from	ADP
gujaf-208	214	16	a	a	DET
gujaf-208	214	17	diverse	diverse	ADJ
gujaf-208	214	18	group	group	NOUN
gujaf-208	214	19	of	of	ADP
gujaf-208	214	20	individuals	individual	NOUN
gujaf-208	214	21	who	who	PRON
gujaf-208	214	22	can	can	AUX
gujaf-208	214	23	provide	provide	VERB
gujaf-208	214	24	a	a	DET
gujaf-208	214	25	diverse	diverse	ADJ
gujaf-208	214	26	range	range	NOUN
gujaf-208	214	27	of	of	ADP
gujaf-208	214	28	resources	resource	NOUN
gujaf-208	214	29	compatible	compatible	ADJ
gujaf-208	214	30	with	with	ADP
gujaf-208	214	31	modern	modern	ADJ
gujaf-208	214	32	business	business	NOUN
gujaf-208	214	33	culture	culture	NOUN
gujaf-208	214	34	.	.	PUNCT
gujaf-208	215	1	as	as	ADP
gujaf-208	215	2	a	a	DET
gujaf-208	215	3	result	result	NOUN
gujaf-208	215	4	,	,	PUNCT
gujaf-208	215	5	resource	resource	NOUN
gujaf-208	215	6	dependency	dependency	NOUN
gujaf-208	215	7	theory	theory	NOUN
gujaf-208	215	8	explains	explain	VERB
gujaf-208	215	9	the	the	DET
gujaf-208	215	10	link	link	NOUN
gujaf-208	215	11	that	that	PRON
gujaf-208	215	12	exists	exist	VERB
gujaf-208	215	13	between	between	ADP
gujaf-208	215	14	board	board	NOUN
gujaf-208	215	15	diversity	diversity	NOUN
gujaf-208	215	16	and	and	CCONJ
gujaf-208	215	17	the	the	DET
gujaf-208	215	18	value	value	NOUN
gujaf-208	215	19	of	of	ADP
gujaf-208	215	20	the	the	DET
gujaf-208	215	21	firm	firm	NOUN
gujaf-208	215	22	by	by	ADP
gujaf-208	215	23	concluding	conclude	VERB
gujaf-208	215	24	that	that	SCONJ
gujaf-208	215	25	the	the	DET
gujaf-208	215	26	best	well	ADV
gujaf-208	215	27	-	-	PUNCT
gujaf-208	215	28	performing	perform	VERB
gujaf-208	215	29	management	management	NOUN
gujaf-208	215	30	teams	team	NOUN
gujaf-208	215	31	should	should	AUX
gujaf-208	215	32	include	include	VERB
gujaf-208	215	33	members	member	NOUN
gujaf-208	215	34	with	with	ADP
gujaf-208	215	35	diverse	diverse	ADJ
gujaf-208	215	36	ethnicity	ethnicity	NOUN
gujaf-208	215	37	,	,	PUNCT
gujaf-208	215	38	nationality	nationality	NOUN
gujaf-208	215	39	,	,	PUNCT
gujaf-208	215	40	and	and	CCONJ
gujaf-208	215	41	gender	gender	NOUN
gujaf-208	215	42	.	.	PUNCT
gujaf-208	216	1	similarly	similarly	ADV
gujaf-208	216	2	,	,	PUNCT
gujaf-208	216	3	hermalin	hermalin	NOUN
gujaf-208	216	4	and	and	CCONJ
gujaf-208	216	5	weisbach	weisbach	NOUN
gujaf-208	216	6	(	(	PUNCT
gujaf-208	216	7	2001	2001	NUM
gujaf-208	216	8	)	)	PUNCT
gujaf-208	216	9	agree	agree	VERB
gujaf-208	216	10	with	with	ADP
gujaf-208	216	11	resource	resource	NOUN
gujaf-208	216	12	dependence	dependence	NOUN
gujaf-208	216	13	theorists	theorist	NOUN
gujaf-208	216	14	,	,	PUNCT
gujaf-208	216	15	arguing	argue	VERB
gujaf-208	216	16	that	that	SCONJ
gujaf-208	216	17	board	board	NOUN
gujaf-208	216	18	members	member	NOUN
gujaf-208	216	19	gender	gender	NOUN
gujaf-208	216	20	,	,	PUNCT
gujaf-208	216	21	nationality	nationality	NOUN
gujaf-208	216	22	,	,	PUNCT
gujaf-208	216	23	and	and	CCONJ
gujaf-208	216	24	ethnicity	ethnicity	NOUN
gujaf-208	216	25	are	be	AUX
gujaf-208	216	26	valuable	valuable	ADJ
gujaf-208	216	27	resources	resource	NOUN
gujaf-208	216	28	for	for	ADP
gujaf-208	216	29	guiding	guide	VERB
gujaf-208	216	30	and	and	CCONJ
gujaf-208	216	31	improving	improve	VERB
gujaf-208	216	32	the	the	DET
gujaf-208	216	33	firm	firm	NOUN
gujaf-208	216	34	's	's	PART
gujaf-208	216	35	value	value	NOUN
gujaf-208	216	36	.	.	PUNCT
gujaf-208	217	1	boards	board	NOUN
gujaf-208	217	2	with	with	ADP
gujaf-208	217	3	a	a	DET
gujaf-208	217	4	diverse	diverse	ADJ
gujaf-208	217	5	ethnicity	ethnicity	NOUN
gujaf-208	217	6	,	,	PUNCT
gujaf-208	217	7	gender	gender	NOUN
gujaf-208	217	8	and	and	CCONJ
gujaf-208	217	9	nationality	nationality	NOUN
gujaf-208	217	10	according	accord	VERB
gujaf-208	217	11	to	to	ADP
gujaf-208	217	12	thomsen	thomsen	PROPN
gujaf-208	217	13	and	and	CCONJ
gujaf-208	217	14	conyon	conyon	NOUN
gujaf-208	217	15	(	(	PUNCT
gujaf-208	217	16	2012	2012	NUM
gujaf-208	217	17	)	)	PUNCT
gujaf-208	217	18	,	,	PUNCT
gujaf-208	217	19	have	have	VERB
gujaf-208	217	20	a	a	DET
gujaf-208	217	21	diverse	diverse	ADJ
gujaf-208	217	22	range	range	NOUN
gujaf-208	217	23	of	of	ADP
gujaf-208	217	24	knowledge	knowledge	NOUN
gujaf-208	217	25	and	and	CCONJ
gujaf-208	217	26	skills	skill	NOUN
gujaf-208	217	27	.	.	PUNCT
gujaf-208	218	1	diverse	diverse	ADJ
gujaf-208	218	2	boards	board	NOUN
gujaf-208	218	3	assist	assist	VERB
gujaf-208	218	4	directors	director	NOUN
gujaf-208	218	5	in	in	ADP
gujaf-208	218	6	gaining	gain	VERB
gujaf-208	218	7	a	a	DET
gujaf-208	218	8	better	well	ADJ
gujaf-208	218	9	understanding	understanding	NOUN
gujaf-208	218	10	of	of	ADP
gujaf-208	218	11	markets	market	NOUN
gujaf-208	218	12	,	,	PUNCT
gujaf-208	218	13	customers	customer	NOUN
gujaf-208	218	14	,	,	PUNCT
gujaf-208	218	15	workers	worker	NOUN
gujaf-208	218	16	,	,	PUNCT
gujaf-208	218	17	and	and	CCONJ
gujaf-208	218	18	business	business	NOUN
gujaf-208	218	19	opportunities	opportunity	NOUN
gujaf-208	218	20	.	.	PUNCT
gujaf-208	219	1	this	this	PRON
gujaf-208	219	2	leads	lead	VERB
gujaf-208	219	3	to	to	ADP
gujaf-208	219	4	a	a	DET
gujaf-208	219	5	greater	great	ADJ
gujaf-208	219	6	grasp	grasp	NOUN
gujaf-208	219	7	of	of	ADP
gujaf-208	219	8	business	business	NOUN
gujaf-208	219	9	situations	situation	NOUN
gujaf-208	219	10	,	,	PUNCT
gujaf-208	219	11	which	which	PRON
gujaf-208	219	12	raises	raise	VERB
gujaf-208	219	13	the	the	DET
gujaf-208	219	14	gusau	gusau	ADJ
gujaf-208	219	15	journal	journal	NOUN
gujaf-208	219	16	of	of	ADP
gujaf-208	219	17	accounting	accounting	NOUN
gujaf-208	219	18	and	and	CCONJ
gujaf-208	219	19	finance	finance	NOUN
gujaf-208	219	20	,	,	PUNCT
gujaf-208	219	21	vol	vol	NOUN
gujaf-208	219	22	.	.	PROPN
gujaf-208	219	23	4	4	NUM
gujaf-208	219	24	,	,	PUNCT
gujaf-208	219	25	issue	issue	NOUN
gujaf-208	219	26	1	1	NUM
gujaf-208	219	27	,	,	PUNCT
gujaf-208	219	28	april	april	PROPN
gujaf-208	219	29	,	,	PUNCT
gujaf-208	219	30	2023	2023	NUM
gujaf-208	219	31	83	83	NUM
gujaf-208	219	32	company	company	NOUN
gujaf-208	219	33	’s	’s	PART
gujaf-208	219	34	value	value	NOUN
gujaf-208	219	35	.	.	PUNCT
gujaf-208	220	1	moreover	moreover	ADV
gujaf-208	220	2	,	,	PUNCT
gujaf-208	220	3	having	have	VERB
gujaf-208	220	4	female	female	ADJ
gujaf-208	220	5	board	board	NOUN
gujaf-208	220	6	of	of	ADP
gujaf-208	220	7	directors	director	NOUN
gujaf-208	220	8	will	will	AUX
gujaf-208	220	9	also	also	ADV
gujaf-208	220	10	help	help	VERB
gujaf-208	220	11	the	the	DET
gujaf-208	220	12	firm	firm	ADJ
gujaf-208	220	13	connect	connect	VERB
gujaf-208	220	14	with	with	ADP
gujaf-208	220	15	important	important	ADJ
gujaf-208	220	16	external	external	ADJ
gujaf-208	220	17	elements	element	NOUN
gujaf-208	220	18	.	.	PUNCT
gujaf-208	221	1	female	female	ADJ
gujaf-208	221	2	directors	director	NOUN
gujaf-208	221	3	on	on	ADP
gujaf-208	221	4	boards	board	NOUN
gujaf-208	221	5	creates	create	VERB
gujaf-208	221	6	a	a	DET
gujaf-208	221	7	positive	positive	ADJ
gujaf-208	221	8	image	image	NOUN
gujaf-208	221	9	for	for	ADP
gujaf-208	221	10	companies	company	NOUN
gujaf-208	221	11	which	which	PRON
gujaf-208	221	12	can	can	AUX
gujaf-208	221	13	assist	assist	VERB
gujaf-208	221	14	organizations	organization	NOUN
gujaf-208	221	15	garner	garner	VERB
gujaf-208	221	16	support	support	NOUN
gujaf-208	221	17	from	from	ADP
gujaf-208	221	18	key	key	ADJ
gujaf-208	221	19	stakeholders	stakeholder	NOUN
gujaf-208	221	20	including	include	VERB
gujaf-208	221	21	suppliers	supplier	NOUN
gujaf-208	221	22	,	,	PUNCT
gujaf-208	221	23	customers	customer	NOUN
gujaf-208	221	24	,	,	PUNCT
gujaf-208	221	25	and	and	CCONJ
gujaf-208	221	26	investors	investor	NOUN
gujaf-208	221	27	as	as	ADV
gujaf-208	221	28	well	well	ADV
gujaf-208	221	29	as	as	ADP
gujaf-208	221	30	gain	gain	VERB
gujaf-208	221	31	access	access	NOUN
gujaf-208	221	32	to	to	ADP
gujaf-208	221	33	valuable	valuable	ADJ
gujaf-208	221	34	resources	resource	NOUN
gujaf-208	221	35	(	(	PUNCT
gujaf-208	221	36	knippen	knippen	ADJ
gujaf-208	221	37	,	,	PUNCT
gujaf-208	221	38	shen	shen	PROPN
gujaf-208	221	39	,	,	PUNCT
gujaf-208	221	40	&	&	CCONJ
gujaf-208	221	41	zhu	zhu	PROPN
gujaf-208	221	42	,	,	PUNCT
gujaf-208	221	43	2019	2019	NUM
gujaf-208	221	44	)	)	PUNCT
gujaf-208	221	45	.	.	PUNCT
gujaf-208	222	1	unlike	unlike	ADP
gujaf-208	222	2	male	male	ADJ
gujaf-208	222	3	directors	director	NOUN
gujaf-208	222	4	,	,	PUNCT
gujaf-208	222	5	joyce	joyce	PROPN
gujaf-208	222	6	(	(	PUNCT
gujaf-208	222	7	2017	2017	NUM
gujaf-208	222	8	)	)	PUNCT
gujaf-208	222	9	contends	contend	VERB
gujaf-208	222	10	that	that	SCONJ
gujaf-208	222	11	female	female	ADJ
gujaf-208	222	12	directors	director	NOUN
gujaf-208	222	13	bring	bring	VERB
gujaf-208	222	14	to	to	ADP
gujaf-208	222	15	their	their	PRON
gujaf-208	222	16	boards	board	NOUN
gujaf-208	222	17	unique	unique	ADJ
gujaf-208	222	18	and	and	CCONJ
gujaf-208	222	19	valuable	valuable	ADJ
gujaf-208	222	20	resources	resource	NOUN
gujaf-208	222	21	and	and	CCONJ
gujaf-208	222	22	relationships	relationship	NOUN
gujaf-208	222	23	.	.	PUNCT
gujaf-208	223	1	according	accord	VERB
gujaf-208	223	2	to	to	ADP
gujaf-208	223	3	ruigrok	ruigrok	PROPN
gujaf-208	223	4	,	,	PUNCT
gujaf-208	223	5	peck	peck	VERB
gujaf-208	223	6	and	and	CCONJ
gujaf-208	223	7	tacheva	tacheva	PROPN
gujaf-208	223	8	(	(	PUNCT
gujaf-208	223	9	2007	2007	NUM
gujaf-208	223	10	)	)	PUNCT
gujaf-208	223	11	,	,	PUNCT
gujaf-208	223	12	as	as	SCONJ
gujaf-208	223	13	business	business	NOUN
gujaf-208	223	14	becomes	become	VERB
gujaf-208	223	15	more	more	ADV
gujaf-208	223	16	internationalized	internationalized	ADJ
gujaf-208	223	17	,	,	PUNCT
gujaf-208	223	18	there	there	PRON
gujaf-208	223	19	will	will	AUX
gujaf-208	223	20	be	be	AUX
gujaf-208	223	21	higher	high	ADJ
gujaf-208	223	22	demand	demand	NOUN
gujaf-208	223	23	for	for	ADP
gujaf-208	223	24	directors	director	NOUN
gujaf-208	223	25	with	with	ADP
gujaf-208	223	26	the	the	DET
gujaf-208	223	27	necessary	necessary	ADJ
gujaf-208	223	28	skills	skill	NOUN
gujaf-208	223	29	and	and	CCONJ
gujaf-208	223	30	connections	connection	NOUN
gujaf-208	223	31	in	in	ADP
gujaf-208	223	32	international	international	ADJ
gujaf-208	223	33	markets	market	NOUN
gujaf-208	223	34	.	.	PUNCT
gujaf-208	224	1	a	a	DET
gujaf-208	224	2	foreign	foreign	ADJ
gujaf-208	224	3	director	director	NOUN
gujaf-208	224	4	in	in	ADP
gujaf-208	224	5	this	this	DET
gujaf-208	224	6	situation	situation	NOUN
gujaf-208	224	7	may	may	AUX
gujaf-208	224	8	be	be	AUX
gujaf-208	224	9	competent	competent	ADJ
gujaf-208	224	10	and	and	CCONJ
gujaf-208	224	11	capable	capable	ADJ
gujaf-208	224	12	of	of	ADP
gujaf-208	224	13	connecting	connect	VERB
gujaf-208	224	14	the	the	DET
gujaf-208	224	15	organization	organization	NOUN
gujaf-208	224	16	to	to	ADP
gujaf-208	224	17	various	various	ADJ
gujaf-208	224	18	contexts	context	NOUN
gujaf-208	224	19	in	in	ADP
gujaf-208	224	20	the	the	DET
gujaf-208	224	21	countries	country	NOUN
gujaf-208	224	22	where	where	SCONJ
gujaf-208	224	23	it	it	PRON
gujaf-208	224	24	operates	operate	VERB
gujaf-208	224	25	.	.	PUNCT
gujaf-208	225	1	in	in	ADP
gujaf-208	225	2	addition	addition	NOUN
gujaf-208	225	3	,	,	PUNCT
gujaf-208	225	4	according	accord	VERB
gujaf-208	225	5	to	to	ADP
gujaf-208	225	6	resource	resource	NOUN
gujaf-208	225	7	dependence	dependence	NOUN
gujaf-208	225	8	theory	theory	NOUN
gujaf-208	225	9	,	,	PUNCT
gujaf-208	225	10	gender	gender	NOUN
gujaf-208	225	11	and	and	CCONJ
gujaf-208	225	12	ethnicity	ethnicity	NOUN
gujaf-208	225	13	disparities	disparity	NOUN
gujaf-208	225	14	are	be	AUX
gujaf-208	225	15	likely	likely	ADJ
gujaf-208	225	16	to	to	PART
gujaf-208	225	17	create	create	VERB
gujaf-208	225	18	specific	specific	ADJ
gujaf-208	225	19	knowledge	knowledge	NOUN
gujaf-208	225	20	sets	set	NOUN
gujaf-208	225	21	that	that	PRON
gujaf-208	225	22	may	may	AUX
gujaf-208	225	23	be	be	AUX
gujaf-208	225	24	accessible	accessible	ADJ
gujaf-208	225	25	to	to	ADP
gujaf-208	225	26	management	management	NOUN
gujaf-208	225	27	for	for	ADP
gujaf-208	225	28	improved	improved	ADJ
gujaf-208	225	29	decision	decision	NOUN
gujaf-208	225	30	making	making	NOUN
gujaf-208	225	31	,	,	PUNCT
gujaf-208	225	32	thereby	thereby	ADV
gujaf-208	225	33	increasing	increase	VERB
gujaf-208	225	34	the	the	DET
gujaf-208	225	35	firm	firm	NOUN
gujaf-208	225	36	's	's	PART
gujaf-208	225	37	value	value	NOUN
gujaf-208	225	38	.	.	PUNCT
gujaf-208	226	1	according	accord	VERB
gujaf-208	226	2	to	to	ADP
gujaf-208	226	3	pfeffer	pfeffer	PROPN
gujaf-208	226	4	and	and	CCONJ
gujaf-208	226	5	salancik	salancik	ADJ
gujaf-208	226	6	(	(	PUNCT
gujaf-208	226	7	1978	1978	NUM
gujaf-208	226	8	)	)	PUNCT
gujaf-208	226	9	,	,	PUNCT
gujaf-208	226	10	companies	company	NOUN
gujaf-208	226	11	aim	aim	VERB
gujaf-208	226	12	to	to	PART
gujaf-208	226	13	establish	establish	VERB
gujaf-208	226	14	connections	connection	NOUN
gujaf-208	226	15	with	with	ADP
gujaf-208	226	16	political	political	ADJ
gujaf-208	226	17	actors	actor	NOUN
gujaf-208	226	18	in	in	ADP
gujaf-208	226	19	order	order	NOUN
gujaf-208	226	20	to	to	PART
gujaf-208	226	21	minimize	minimize	VERB
gujaf-208	226	22	reliance	reliance	NOUN
gujaf-208	226	23	on	on	ADP
gujaf-208	226	24	limited	limited	ADJ
gujaf-208	226	25	resources	resource	NOUN
gujaf-208	226	26	managed	manage	VERB
gujaf-208	226	27	by	by	ADP
gujaf-208	226	28	other	other	ADJ
gujaf-208	226	29	parties	party	NOUN
gujaf-208	226	30	.	.	PUNCT
gujaf-208	227	1	political	political	ADJ
gujaf-208	227	2	sway	sway	NOUN
gujaf-208	227	3	,	,	PUNCT
gujaf-208	227	4	according	accord	VERB
gujaf-208	227	5	to	to	ADP
gujaf-208	227	6	this	this	DET
gujaf-208	227	7	theory	theory	NOUN
gujaf-208	227	8	,	,	PUNCT
gujaf-208	227	9	is	be	AUX
gujaf-208	227	10	an	an	DET
gujaf-208	227	11	important	important	ADJ
gujaf-208	227	12	tool	tool	NOUN
gujaf-208	227	13	for	for	ADP
gujaf-208	227	14	dealing	deal	VERB
gujaf-208	227	15	with	with	ADP
gujaf-208	227	16	environmental	environmental	ADJ
gujaf-208	227	17	uncertainties	uncertainty	NOUN
gujaf-208	227	18	.	.	PUNCT
gujaf-208	228	1	this	this	DET
gujaf-208	228	2	effect	effect	NOUN
gujaf-208	228	3	can	can	AUX
gujaf-208	228	4	be	be	AUX
gujaf-208	228	5	seen	see	VERB
gujaf-208	228	6	in	in	ADP
gujaf-208	228	7	the	the	DET
gujaf-208	228	8	government	government	NOUN
gujaf-208	228	9	's	's	PART
gujaf-208	228	10	incorporation	incorporation	NOUN
gujaf-208	228	11	of	of	ADP
gujaf-208	228	12	directors	director	NOUN
gujaf-208	228	13	or	or	CCONJ
gujaf-208	228	14	their	their	PRON
gujaf-208	228	15	engagement	engagement	NOUN
gujaf-208	228	16	in	in	ADP
gujaf-208	228	17	political	political	ADJ
gujaf-208	228	18	parties	party	NOUN
gujaf-208	228	19	.	.	PUNCT
gujaf-208	229	1	in	in	ADP
gujaf-208	229	2	accordance	accordance	NOUN
gujaf-208	229	3	with	with	ADP
gujaf-208	229	4	organizational	organizational	ADJ
gujaf-208	229	5	standards	standard	NOUN
gujaf-208	229	6	;	;	PUNCT
gujaf-208	229	7	the	the	DET
gujaf-208	229	8	directors	director	NOUN
gujaf-208	229	9	serve	serve	VERB
gujaf-208	229	10	as	as	ADP
gujaf-208	229	11	resource	resource	NOUN
gujaf-208	229	12	suppliers	supplier	NOUN
gujaf-208	229	13	.	.	PUNCT
gujaf-208	230	1	political	political	ADJ
gujaf-208	230	2	clout	clout	NOUN
gujaf-208	230	3	will	will	AUX
gujaf-208	230	4	make	make	VERB
gujaf-208	230	5	it	it	PRON
gujaf-208	230	6	easier	easy	ADJ
gujaf-208	230	7	for	for	SCONJ
gujaf-208	230	8	a	a	DET
gujaf-208	230	9	corporation	corporation	NOUN
gujaf-208	230	10	to	to	PART
gujaf-208	230	11	obtain	obtain	VERB
gujaf-208	230	12	capital	capital	NOUN
gujaf-208	230	13	such	such	ADJ
gujaf-208	230	14	as	as	ADP
gujaf-208	230	15	loans	loan	NOUN
gujaf-208	230	16	,	,	PUNCT
gujaf-208	230	17	contracts	contract	NOUN
gujaf-208	230	18	,	,	PUNCT
gujaf-208	230	19	and	and	CCONJ
gujaf-208	230	20	government	government	NOUN
gujaf-208	230	21	funding	funding	NOUN
gujaf-208	230	22	,	,	PUNCT
gujaf-208	230	23	boosting	boost	VERB
gujaf-208	230	24	the	the	DET
gujaf-208	230	25	company	company	NOUN
gujaf-208	230	26	’s	’s	PART
gujaf-208	230	27	efficiency	efficiency	NOUN
gujaf-208	230	28	and	and	CCONJ
gujaf-208	230	29	value	value	NOUN
gujaf-208	230	30	.	.	PUNCT
gujaf-208	231	1	3	3	X
gujaf-208	231	2	.	.	X
gujaf-208	231	3	methodology	methodology	NOUN
gujaf-208	231	4	the	the	DET
gujaf-208	231	5	study	study	NOUN
gujaf-208	231	6	used	use	VERB
gujaf-208	231	7	a	a	DET
gujaf-208	231	8	correlational	correlational	ADJ
gujaf-208	231	9	research	research	NOUN
gujaf-208	231	10	design	design	NOUN
gujaf-208	231	11	to	to	PART
gujaf-208	231	12	look	look	VERB
gujaf-208	231	13	into	into	ADP
gujaf-208	231	14	the	the	DET
gujaf-208	231	15	effect	effect	NOUN
gujaf-208	231	16	of	of	ADP
gujaf-208	231	17	board	board	NOUN
gujaf-208	231	18	diversity	diversity	NOUN
gujaf-208	231	19	and	and	CCONJ
gujaf-208	231	20	political	political	ADJ
gujaf-208	231	21	connections	connection	NOUN
gujaf-208	231	22	on	on	ADP
gujaf-208	231	23	firm	firm	ADJ
gujaf-208	231	24	value	value	NOUN
gujaf-208	231	25	.	.	PUNCT
gujaf-208	232	1	the	the	DET
gujaf-208	232	2	study	study	NOUN
gujaf-208	232	3	’s	’s	PART
gujaf-208	232	4	population	population	NOUN
gujaf-208	232	5	consists	consist	VERB
gujaf-208	232	6	of	of	ADP
gujaf-208	232	7	all	all	DET
gujaf-208	232	8	the	the	DET
gujaf-208	232	9	fifty	fifty	NUM
gujaf-208	232	10	-	-	PUNCT
gujaf-208	232	11	one	one	NUM
gujaf-208	232	12	(	(	PUNCT
gujaf-208	232	13	51	51	NUM
gujaf-208	232	14	)	)	PUNCT
gujaf-208	232	15	financial	financial	ADJ
gujaf-208	232	16	service	service	NOUN
gujaf-208	232	17	organizations	organization	NOUN
gujaf-208	232	18	that	that	PRON
gujaf-208	232	19	are	be	AUX
gujaf-208	232	20	listed	list	VERB
gujaf-208	232	21	on	on	ADP
gujaf-208	232	22	the	the	DET
gujaf-208	232	23	nigerian	nigerian	ADJ
gujaf-208	232	24	stock	stock	NOUN
gujaf-208	232	25	market	market	NOUN
gujaf-208	232	26	(	(	PUNCT
gujaf-208	232	27	nse	nse	NOUN
gujaf-208	232	28	)	)	PUNCT
gujaf-208	232	29	as	as	ADP
gujaf-208	232	30	at	at	ADP
gujaf-208	232	31	31st	31st	NOUN
gujaf-208	232	32	december	december	PROPN
gujaf-208	232	33	2020	2020	NUM
gujaf-208	232	34	.	.	PUNCT
gujaf-208	233	1	however	however	ADV
gujaf-208	233	2	,	,	PUNCT
gujaf-208	233	3	a	a	DET
gujaf-208	233	4	sample	sample	NOUN
gujaf-208	233	5	of	of	ADP
gujaf-208	233	6	thirty	thirty	NUM
gujaf-208	233	7	five	five	NUM
gujaf-208	233	8	(	(	PUNCT
gujaf-208	233	9	35	35	NUM
gujaf-208	233	10	)	)	PUNCT
gujaf-208	233	11	organizations	organization	NOUN
gujaf-208	233	12	was	be	AUX
gujaf-208	233	13	arrived	arrive	VERB
gujaf-208	233	14	at	at	ADP
gujaf-208	233	15	after	after	ADP
gujaf-208	233	16	filtering	filter	VERB
gujaf-208	233	17	out	out	ADP
gujaf-208	233	18	firms	firm	NOUN
gujaf-208	233	19	that	that	PRON
gujaf-208	233	20	did	do	AUX
gujaf-208	233	21	not	not	PART
gujaf-208	233	22	have	have	VERB
gujaf-208	233	23	sufficient	sufficient	ADJ
gujaf-208	233	24	data	datum	NOUN
gujaf-208	233	25	for	for	ADP
gujaf-208	233	26	the	the	DET
gujaf-208	233	27	period	period	NOUN
gujaf-208	233	28	under	under	ADP
gujaf-208	233	29	study	study	NOUN
gujaf-208	233	30	(	(	PUNCT
gujaf-208	233	31	2012	2012	NUM
gujaf-208	233	32	-	-	SYM
gujaf-208	233	33	2020	2020	NUM
gujaf-208	233	34	)	)	PUNCT
gujaf-208	233	35	.	.	PUNCT
gujaf-208	234	1	(	(	PUNCT
gujaf-208	234	2	see	see	VERB
gujaf-208	234	3	appendix	appendix	NOUN
gujaf-208	234	4	)	)	PUNCT
gujaf-208	234	5	.	.	PUNCT
gujaf-208	235	1	the	the	DET
gujaf-208	235	2	study	study	NOUN
gujaf-208	235	3	used	use	VERB
gujaf-208	235	4	secondary	secondary	ADJ
gujaf-208	235	5	data	datum	NOUN
gujaf-208	235	6	from	from	ADP
gujaf-208	235	7	annual	annual	ADJ
gujaf-208	235	8	reports	report	NOUN
gujaf-208	235	9	of	of	ADP
gujaf-208	235	10	nigeria	nigeria	PROPN
gujaf-208	235	11	's	's	PART
gujaf-208	235	12	publicly	publicly	ADV
gujaf-208	235	13	traded	trade	VERB
gujaf-208	235	14	financial	financial	ADJ
gujaf-208	235	15	services	service	NOUN
gujaf-208	235	16	organizations	organization	NOUN
gujaf-208	235	17	.	.	PUNCT
gujaf-208	236	1	panel	panel	NOUN
gujaf-208	236	2	data	data	PROPN
gujaf-208	236	3	regression	regression	NOUN
gujaf-208	236	4	technique	technique	NOUN
gujaf-208	236	5	was	be	AUX
gujaf-208	236	6	used	use	VERB
gujaf-208	236	7	to	to	PART
gujaf-208	236	8	estimate	estimate	VERB
gujaf-208	236	9	the	the	DET
gujaf-208	236	10	link	link	NOUN
gujaf-208	236	11	between	between	ADP
gujaf-208	236	12	the	the	DET
gujaf-208	236	13	explained	explain	VERB
gujaf-208	236	14	and	and	CCONJ
gujaf-208	236	15	explanatory	explanatory	ADJ
gujaf-208	236	16	variables	variable	NOUN
gujaf-208	236	17	.	.	PUNCT
gujaf-208	237	1	fixed	fix	VERB
gujaf-208	237	2	effect	effect	NOUN
gujaf-208	237	3	and	and	CCONJ
gujaf-208	237	4	random	random	ADJ
gujaf-208	237	5	effect	effect	NOUN
gujaf-208	237	6	options	option	NOUN
gujaf-208	237	7	were	be	AUX
gujaf-208	237	8	explored	explore	VERB
gujaf-208	237	9	to	to	PART
gujaf-208	237	10	address	address	VERB
gujaf-208	237	11	the	the	DET
gujaf-208	237	12	panel	panel	NOUN
gujaf-208	237	13	effect	effect	NOUN
gujaf-208	237	14	of	of	ADP
gujaf-208	237	15	the	the	DET
gujaf-208	237	16	data	datum	NOUN
gujaf-208	237	17	.	.	PUNCT
gujaf-208	238	1	hausman	hausman	PROPN
gujaf-208	238	2	specification	specification	PROPN
gujaf-208	238	3	test	test	NOUN
gujaf-208	238	4	was	be	AUX
gujaf-208	238	5	also	also	ADV
gujaf-208	238	6	conducted	conduct	VERB
gujaf-208	238	7	to	to	PART
gujaf-208	238	8	decide	decide	VERB
gujaf-208	238	9	between	between	ADP
gujaf-208	238	10	fixed	fix	VERB
gujaf-208	238	11	effect	effect	NOUN
gujaf-208	238	12	and	and	CCONJ
gujaf-208	238	13	random	random	ADJ
gujaf-208	238	14	effect	effect	NOUN
gujaf-208	238	15	.	.	PUNCT
gujaf-208	239	1	in	in	ADP
gujaf-208	239	2	addition	addition	NOUN
gujaf-208	239	3	,	,	PUNCT
gujaf-208	239	4	robustness	robustness	NOUN
gujaf-208	239	5	tests	test	NOUN
gujaf-208	239	6	of	of	ADP
gujaf-208	239	7	multicollinearity	multicollinearity	NOUN
gujaf-208	239	8	and	and	CCONJ
gujaf-208	239	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-208	239	10	were	be	AUX
gujaf-208	239	11	also	also	ADV
gujaf-208	239	12	conducted	conduct	VERB
gujaf-208	239	13	.	.	PUNCT
gujaf-208	240	1	gusau	gusau	PROPN
gujaf-208	240	2	journal	journal	PROPN
gujaf-208	240	3	of	of	ADP
gujaf-208	240	4	accounting	accounting	NOUN
gujaf-208	240	5	and	and	CCONJ
gujaf-208	240	6	finance	finance	NOUN
gujaf-208	240	7	,	,	PUNCT
gujaf-208	240	8	vol	vol	NOUN
gujaf-208	240	9	.	.	PROPN
gujaf-208	240	10	4	4	NUM
gujaf-208	240	11	,	,	PUNCT
gujaf-208	240	12	issue	issue	NOUN
gujaf-208	240	13	1	1	NUM
gujaf-208	240	14	,	,	PUNCT
gujaf-208	240	15	april	april	PROPN
gujaf-208	240	16	,	,	PUNCT
gujaf-208	240	17	2023	2023	NUM
gujaf-208	240	18	84	84	NUM
gujaf-208	240	19	model	model	NOUN
gujaf-208	240	20	specification	specification	NOUN
gujaf-208	240	21	in	in	ADP
gujaf-208	240	22	order	order	NOUN
gujaf-208	240	23	to	to	PART
gujaf-208	240	24	examine	examine	VERB
gujaf-208	240	25	the	the	DET
gujaf-208	240	26	factors	factor	NOUN
gujaf-208	240	27	that	that	PRON
gujaf-208	240	28	have	have	VERB
gujaf-208	240	29	effect	effect	NOUN
gujaf-208	240	30	on	on	ADP
gujaf-208	240	31	firm	firm	ADJ
gujaf-208	240	32	value	value	NOUN
gujaf-208	240	33	,	,	PUNCT
gujaf-208	240	34	a	a	DET
gujaf-208	240	35	multiple	multiple	ADJ
gujaf-208	240	36	linear	linear	ADJ
gujaf-208	240	37	regression	regression	NOUN
gujaf-208	240	38	model	model	NOUN
gujaf-208	240	39	is	be	AUX
gujaf-208	240	40	established	establish	VERB
gujaf-208	240	41	.	.	PUNCT
gujaf-208	241	1	the	the	DET
gujaf-208	241	2	model	model	NOUN
gujaf-208	241	3	accounts	account	VERB
gujaf-208	241	4	for	for	ADP
gujaf-208	241	5	the	the	DET
gujaf-208	241	6	effect	effect	NOUN
gujaf-208	241	7	of	of	ADP
gujaf-208	241	8	board	board	NOUN
gujaf-208	241	9	gender	gender	NOUN
gujaf-208	241	10	diversity	diversity	NOUN
gujaf-208	241	11	,	,	PUNCT
gujaf-208	241	12	board	board	NOUN
gujaf-208	241	13	nationality	nationality	NOUN
gujaf-208	241	14	,	,	PUNCT
gujaf-208	241	15	board	board	NOUN
gujaf-208	241	16	ethnic	ethnic	ADJ
gujaf-208	241	17	diversity	diversity	NOUN
gujaf-208	241	18	and	and	CCONJ
gujaf-208	241	19	political	political	ADJ
gujaf-208	241	20	connections	connection	NOUN
gujaf-208	241	21	on	on	ADP
gujaf-208	241	22	firm	firm	ADJ
gujaf-208	241	23	value	value	NOUN
gujaf-208	241	24	.	.	PUNCT
gujaf-208	242	1	in	in	ADP
gujaf-208	242	2	order	order	NOUN
gujaf-208	242	3	to	to	PART
gujaf-208	242	4	maintain	maintain	VERB
gujaf-208	242	5	consistency	consistency	NOUN
gujaf-208	242	6	with	with	ADP
gujaf-208	242	7	previous	previous	ADJ
gujaf-208	242	8	studies	study	NOUN
gujaf-208	242	9	,	,	PUNCT
gujaf-208	242	10	a	a	DET
gujaf-208	242	11	control	control	NOUN
gujaf-208	242	12	variable	variable	NOUN
gujaf-208	242	13	of	of	ADP
gujaf-208	242	14	firm	firm	ADJ
gujaf-208	242	15	size	size	NOUN
gujaf-208	242	16	was	be	AUX
gujaf-208	242	17	added	add	VERB
gujaf-208	242	18	to	to	ADP
gujaf-208	242	19	the	the	DET
gujaf-208	242	20	regression	regression	NOUN
gujaf-208	242	21	analysis	analysis	NOUN
gujaf-208	242	22	.	.	PUNCT
gujaf-208	243	1	firm	firm	ADJ
gujaf-208	243	2	size	size	NOUN
gujaf-208	243	3	was	be	AUX
gujaf-208	243	4	used	use	VERB
gujaf-208	243	5	as	as	ADP
gujaf-208	243	6	a	a	DET
gujaf-208	243	7	control	control	NOUN
gujaf-208	243	8	variable	variable	NOUN
gujaf-208	243	9	because	because	SCONJ
gujaf-208	243	10	of	of	ADP
gujaf-208	243	11	the	the	DET
gujaf-208	243	12	general	general	ADJ
gujaf-208	243	13	notion	notion	NOUN
gujaf-208	243	14	that	that	SCONJ
gujaf-208	243	15	larger	large	ADJ
gujaf-208	243	16	firms	firm	NOUN
gujaf-208	243	17	have	have	AUX
gujaf-208	243	18	more	more	ADV
gujaf-208	243	19	competitive	competitive	ADJ
gujaf-208	243	20	advantages	advantage	NOUN
gujaf-208	243	21	and	and	CCONJ
gujaf-208	243	22	benefit	benefit	NOUN
gujaf-208	243	23	from	from	ADP
gujaf-208	243	24	economies	economy	NOUN
gujaf-208	243	25	of	of	ADP
gujaf-208	243	26	scale	scale	NOUN
gujaf-208	243	27	.	.	PUNCT
gujaf-208	244	1	this	this	DET
gujaf-208	244	2	variable	variable	NOUN
gujaf-208	244	3	was	be	AUX
gujaf-208	244	4	chosen	choose	VERB
gujaf-208	244	5	as	as	ADP
gujaf-208	244	6	a	a	DET
gujaf-208	244	7	control	control	NOUN
gujaf-208	244	8	variable	variable	NOUN
gujaf-208	244	9	based	base	VERB
gujaf-208	244	10	on	on	ADP
gujaf-208	244	11	the	the	DET
gujaf-208	244	12	findings	finding	NOUN
gujaf-208	244	13	of	of	ADP
gujaf-208	244	14	lee	lee	PROPN
gujaf-208	244	15	-	-	PUNCT
gujaf-208	244	16	kuen	kuen	PROPN
gujaf-208	244	17	,	,	PUNCT
gujaf-208	244	18	sok	sok	NOUN
gujaf-208	244	19	-	-	PUNCT
gujaf-208	244	20	gee	gee	NOUN
gujaf-208	244	21	,	,	PUNCT
gujaf-208	244	22	and	and	CCONJ
gujaf-208	244	23	zainudin	zainudin	NOUN
gujaf-208	244	24	(	(	PUNCT
gujaf-208	244	25	2017	2017	NUM
gujaf-208	244	26	)	)	PUNCT
gujaf-208	244	27	,	,	PUNCT
gujaf-208	244	28	where	where	SCONJ
gujaf-208	244	29	they	they	PRON
gujaf-208	244	30	discovered	discover	VERB
gujaf-208	244	31	a	a	DET
gujaf-208	244	32	substantial	substantial	ADJ
gujaf-208	244	33	association	association	NOUN
gujaf-208	244	34	between	between	ADP
gujaf-208	244	35	firm	firm	ADJ
gujaf-208	244	36	size	size	NOUN
gujaf-208	244	37	and	and	CCONJ
gujaf-208	244	38	firm	firm	ADJ
gujaf-208	244	39	value	value	NOUN
gujaf-208	244	40	.	.	PUNCT
gujaf-208	245	1	the	the	DET
gujaf-208	245	2	model	model	NOUN
gujaf-208	245	3	is	be	AUX
gujaf-208	245	4	stated	state	VERB
gujaf-208	245	5	below	below	ADP
gujaf-208	245	6	:	:	PUNCT
gujaf-208	245	7	tobin	tobin	PROPN
gujaf-208	245	8	’s	’s	PART
gujaf-208	245	9	q	q	NOUN
gujaf-208	246	1	it	it	PRON
gujaf-208	246	2	=	=	PUNCT
gujaf-208	246	3	β	β	X
gujaf-208	246	4	0	0	NUM
gujaf-208	247	1	+	+	CCONJ
gujaf-208	247	2	β1bged	β1bge	VERB
gujaf-208	247	3	it	it	PRON
gujaf-208	247	4	+	+	CCONJ
gujaf-208	247	5	β2bnait	β2bnait	ADV
gujaf-208	248	1	+	+	CCONJ
gujaf-208	248	2	β3bethdit	β3bethdit	NOUN
gujaf-208	248	3	+	+	CCONJ
gujaf-208	248	4	β4pconit	β4pconit	NOUN
gujaf-208	248	5	+	+	CCONJ
gujaf-208	248	6	β5fsizeit	β5fsizeit	ADJ
gujaf-208	248	7	+	+	CCONJ
gujaf-208	248	8	εit	εit	ADJ
gujaf-208	248	9	…	…	PUNCT
gujaf-208	248	10	where	where	SCONJ
gujaf-208	248	11	:	:	PUNCT
gujaf-208	248	12	tobin	tobin	PROPN
gujaf-208	248	13	’s	’s	PART
gujaf-208	248	14	q	q	NOUN
gujaf-208	248	15	=	=	NOUN
gujaf-208	248	16	firm	firm	ADJ
gujaf-208	248	17	value	value	NOUN
gujaf-208	248	18	bged	bge	VERB
gujaf-208	248	19	=	=	SYM
gujaf-208	248	20	board	board	NOUN
gujaf-208	248	21	gender	gender	NOUN
gujaf-208	248	22	diversity	diversity	NOUN
gujaf-208	248	23	bna	bna	PROPN
gujaf-208	248	24	=	=	PROPN
gujaf-208	248	25	board	board	NOUN
gujaf-208	248	26	nationality	nationality	NOUN
gujaf-208	248	27	bethd	bethd	PROPN
gujaf-208	248	28	=	=	SYM
gujaf-208	248	29	board	board	NOUN
gujaf-208	248	30	ethnic	ethnic	ADJ
gujaf-208	248	31	diversity	diversity	NOUN
gujaf-208	248	32	pcon	pcon	NOUN
gujaf-208	248	33	=	=	NOUN
gujaf-208	248	34	political	political	ADJ
gujaf-208	248	35	connection	connection	NOUN
gujaf-208	248	36	fsize	fsize	NOUN
gujaf-208	248	37	=	=	SYM
gujaf-208	248	38	firm	firm	ADJ
gujaf-208	248	39	size	size	NOUN
gujaf-208	248	40	ε	ε	NOUN
gujaf-208	248	41	=	=	PUNCT
gujaf-208	248	42	error	error	NOUN
gujaf-208	248	43	term	term	NOUN
gujaf-208	248	44	t	t	NOUN
gujaf-208	248	45	=	=	PUNCT
gujaf-208	248	46	time	time	NOUN
gujaf-208	249	1	i	i	PRON
gujaf-208	249	2	=	=	PUNCT
gujaf-208	249	3	firm	firm	ADJ
gujaf-208	249	4	β0	β0	PROPN
gujaf-208	249	5	is	be	AUX
gujaf-208	249	6	the	the	DET
gujaf-208	249	7	intercept	intercept	NOUN
gujaf-208	249	8	,	,	PUNCT
gujaf-208	249	9	β1,β5	β1,β5	PROPN
gujaf-208	249	10	are	be	AUX
gujaf-208	249	11	the	the	DET
gujaf-208	249	12	coefficients	coefficient	NOUN
gujaf-208	249	13	of	of	ADP
gujaf-208	249	14	the	the	DET
gujaf-208	249	15	variables	variable	NOUN
gujaf-208	249	16	gusau	gusau	ADJ
gujaf-208	249	17	journal	journal	NOUN
gujaf-208	249	18	of	of	ADP
gujaf-208	249	19	accounting	accounting	NOUN
gujaf-208	249	20	and	and	CCONJ
gujaf-208	249	21	finance	finance	NOUN
gujaf-208	249	22	,	,	PUNCT
gujaf-208	249	23	vol	vol	NOUN
gujaf-208	249	24	.	.	PROPN
gujaf-208	249	25	4	4	NUM
gujaf-208	249	26	,	,	PUNCT
gujaf-208	249	27	issue	issue	NOUN
gujaf-208	249	28	1	1	NUM
gujaf-208	249	29	,	,	PUNCT
gujaf-208	249	30	april	april	PROPN
gujaf-208	249	31	,	,	PUNCT
gujaf-208	249	32	2023	2023	NUM
gujaf-208	249	33	85	85	NUM
gujaf-208	249	34	variables	variable	NOUN
gujaf-208	249	35	definition	definition	NOUN
gujaf-208	249	36	and	and	CCONJ
gujaf-208	249	37	measurement	measurement	NOUN
gujaf-208	249	38	table	table	NOUN
gujaf-208	249	39	3.1	3.1	NUM
gujaf-208	249	40	:	:	PUNCT
gujaf-208	249	41	variables	variable	NOUN
gujaf-208	249	42	measurement	measurement	NOUN
gujaf-208	249	43	s	s	PROPN
gujaf-208	249	44	/	/	SYM
gujaf-208	249	45	n	n	PROPN
gujaf-208	249	46	variables	variable	NOUN
gujaf-208	249	47	measurement	measurement	NOUN
gujaf-208	249	48	source	source	NOUN
gujaf-208	249	49	1	1	NUM
gujaf-208	249	50	.	.	PUNCT
gujaf-208	250	1	tobin	tobin	PROPN
gujaf-208	250	2	’s	’s	PART
gujaf-208	250	3	q	q	PROPN
gujaf-208	250	4	the	the	DET
gujaf-208	250	5	ratio	ratio	NOUN
gujaf-208	250	6	of	of	ADP
gujaf-208	250	7	a	a	DET
gujaf-208	250	8	company	company	NOUN
gujaf-208	250	9	’s	’s	PART
gujaf-208	250	10	market	market	NOUN
gujaf-208	250	11	value	value	NOUN
gujaf-208	250	12	of	of	ADP
gujaf-208	250	13	equity	equity	NOUN
gujaf-208	250	14	to	to	PART
gujaf-208	250	15	itsentire	itsentire	VERB
gujaf-208	250	16	assets	asset	NOUN
gujaf-208	250	17	book	book	NOUN
gujaf-208	250	18	value	value	NOUN
gujaf-208	250	19	.	.	PUNCT
gujaf-208	251	1	nguyen	nguyen	NOUN
gujaf-208	251	2	(	(	PUNCT
gujaf-208	251	3	2016	2016	NUM
gujaf-208	251	4	)	)	PUNCT
gujaf-208	251	5	.	.	PUNCT
gujaf-208	252	1	2	2	X
gujaf-208	252	2	.	.	X
gujaf-208	252	3	board	board	NOUN
gujaf-208	252	4	gender	gender	NOUN
gujaf-208	252	5	diversity	diversity	NOUN
gujaf-208	252	6	female	female	ADJ
gujaf-208	252	7	directors	director	NOUN
gujaf-208	252	8	as	as	ADP
gujaf-208	252	9	a	a	DET
gujaf-208	252	10	percentage	percentage	NOUN
gujaf-208	252	11	of	of	ADP
gujaf-208	252	12	total	total	ADJ
gujaf-208	252	13	board	board	NOUN
gujaf-208	252	14	members	member	NOUN
gujaf-208	252	15	.	.	PUNCT
gujaf-208	253	1	siantar	siantar	PROPN
gujaf-208	253	2	(	(	PUNCT
gujaf-208	253	3	2016	2016	NUM
gujaf-208	253	4	)	)	PUNCT
gujaf-208	253	5	.	.	PUNCT
gujaf-208	254	1	3	3	X
gujaf-208	254	2	.	.	X
gujaf-208	254	3	board	board	NOUN
gujaf-208	254	4	nationality	nationality	NOUN
gujaf-208	254	5	foreigners	foreigner	NOUN
gujaf-208	254	6	on	on	ADP
gujaf-208	254	7	the	the	DET
gujaf-208	254	8	board	board	NOUN
gujaf-208	254	9	as	as	ADP
gujaf-208	254	10	a	a	DET
gujaf-208	254	11	percentage	percentage	NOUN
gujaf-208	254	12	of	of	ADP
gujaf-208	254	13	the	the	DET
gujaf-208	254	14	overall	overall	ADJ
gujaf-208	254	15	number	number	NOUN
gujaf-208	254	16	of	of	ADP
gujaf-208	254	17	board	board	NOUN
gujaf-208	254	18	members	member	NOUN
gujaf-208	254	19	.	.	PUNCT
gujaf-208	255	1	okoro	okoro	X
gujaf-208	255	2	et	et	PROPN
gujaf-208	255	3	al	al	PROPN
gujaf-208	255	4	.	.	PROPN
gujaf-208	255	5	,	,	PUNCT
gujaf-208	255	6	(	(	PUNCT
gujaf-208	255	7	2019	2019	NUM
gujaf-208	255	8	)	)	PUNCT
gujaf-208	255	9	.	.	PUNCT
gujaf-208	256	1	4	4	X
gujaf-208	256	2	.	.	X
gujaf-208	256	3	board	board	NOUN
gujaf-208	256	4	ethnic	ethnic	ADJ
gujaf-208	256	5	diversity	diversity	NOUN
gujaf-208	256	6	if	if	SCONJ
gujaf-208	256	7	the	the	DET
gujaf-208	256	8	board	board	NOUN
gujaf-208	256	9	is	be	AUX
gujaf-208	256	10	made	make	VERB
gujaf-208	256	11	up	up	ADP
gujaf-208	256	12	of	of	ADP
gujaf-208	256	13	both	both	CCONJ
gujaf-208	256	14	northern	northern	ADJ
gujaf-208	256	15	and	and	CCONJ
gujaf-208	256	16	southern	southern	ADJ
gujaf-208	256	17	nigerians	nigerians	PROPN
gujaf-208	256	18	,	,	PUNCT
gujaf-208	256	19	the	the	DET
gujaf-208	256	20	value	value	NOUN
gujaf-208	256	21	will	will	AUX
gujaf-208	256	22	be	be	AUX
gujaf-208	256	23	1	1	NUM
gujaf-208	256	24	;	;	PUNCT
gujaf-208	256	25	otherwise	otherwise	ADV
gujaf-208	256	26	,	,	PUNCT
gujaf-208	256	27	it	it	PRON
gujaf-208	256	28	will	will	AUX
gujaf-208	256	29	be	be	AUX
gujaf-208	256	30	0	0	NUM
gujaf-208	256	31	.	.	PUNCT
gujaf-208	257	1	charles	charles	PROPN
gujaf-208	257	2	et	et	PROPN
gujaf-208	257	3	al	al	PROPN
gujaf-208	257	4	.	.	PROPN
gujaf-208	257	5	,	,	PUNCT
gujaf-208	257	6	(	(	PUNCT
gujaf-208	257	7	2018	2018	NUM
gujaf-208	257	8	)	)	PUNCT
gujaf-208	257	9	.	.	PUNCT
gujaf-208	258	1	5	5	X
gujaf-208	258	2	.	.	X
gujaf-208	258	3	political	political	ADJ
gujaf-208	258	4	connection	connection	NOUN
gujaf-208	258	5	if	if	SCONJ
gujaf-208	258	6	political	political	ADJ
gujaf-208	258	7	connection	connection	NOUN
gujaf-208	258	8	exists	exist	VERB
gujaf-208	258	9	,	,	PUNCT
gujaf-208	258	10	the	the	DET
gujaf-208	258	11	value	value	NOUN
gujaf-208	258	12	will	will	AUX
gujaf-208	258	13	be	be	AUX
gujaf-208	258	14	1	1	NUM
gujaf-208	258	15	;	;	PUNCT
gujaf-208	258	16	otherwise	otherwise	ADV
gujaf-208	258	17	,	,	PUNCT
gujaf-208	258	18	it	it	PRON
gujaf-208	258	19	will	will	AUX
gujaf-208	258	20	be	be	AUX
gujaf-208	258	21	0	0	NUM
gujaf-208	258	22	.	.	PUNCT
gujaf-208	259	1	osazuwa	osazuwa	PROPN
gujaf-208	259	2	et	et	PROPN
gujaf-208	259	3	al	al	PROPN
gujaf-208	259	4	.	.	PROPN
gujaf-208	259	5	,	,	PUNCT
gujaf-208	259	6	(	(	PUNCT
gujaf-208	259	7	2016	2016	NUM
gujaf-208	259	8	)	)	PUNCT
gujaf-208	259	9	.	.	PUNCT
gujaf-208	260	1	6	6	NUM
gujaf-208	260	2	.	.	NOUN
gujaf-208	260	3	size	size	NOUN
gujaf-208	260	4	natural	natural	ADJ
gujaf-208	260	5	logarithm	logarithm	NOUN
gujaf-208	260	6	of	of	ADP
gujaf-208	260	7	total	total	ADJ
gujaf-208	260	8	asset	asset	NOUN
gujaf-208	260	9	lee	lee	PROPN
gujaf-208	260	10	-	-	PUNCT
gujaf-208	260	11	kuen	kuen	PROPN
gujaf-208	260	12	et	et	PROPN
gujaf-208	260	13	al	al	PROPN
gujaf-208	260	14	.	.	PROPN
gujaf-208	260	15	,	,	PUNCT
gujaf-208	260	16	(	(	PUNCT
gujaf-208	260	17	2017	2017	NUM
gujaf-208	260	18	)	)	PUNCT
gujaf-208	260	19	.	.	PUNCT
gujaf-208	261	1	source	source	NOUN
gujaf-208	261	2	:	:	PUNCT
gujaf-208	261	3	compiled	compile	VERB
gujaf-208	261	4	by	by	ADP
gujaf-208	261	5	author	author	NOUN
gujaf-208	261	6	,	,	PUNCT
gujaf-208	261	7	2023	2023	NUM
gujaf-208	261	8	4	4	NUM
gujaf-208	261	9	.	.	PUNCT
gujaf-208	261	10	results	result	NOUN
gujaf-208	261	11	and	and	CCONJ
gujaf-208	261	12	discussion	discussion	NOUN
gujaf-208	261	13	of	of	ADP
gujaf-208	261	14	findings	finding	NOUN
gujaf-208	261	15	the	the	DET
gujaf-208	261	16	descriptive	descriptive	ADJ
gujaf-208	261	17	statistics	statistic	NOUN
gujaf-208	261	18	,	,	PUNCT
gujaf-208	261	19	correlation	correlation	NOUN
gujaf-208	261	20	matrix	matrix	NOUN
gujaf-208	261	21	,	,	PUNCT
gujaf-208	261	22	and	and	CCONJ
gujaf-208	261	23	regression	regression	VERB
gujaf-208	261	24	results	result	NOUN
gujaf-208	261	25	on	on	ADP
gujaf-208	261	26	the	the	DET
gujaf-208	261	27	relationship	relationship	NOUN
gujaf-208	261	28	between	between	ADP
gujaf-208	261	29	board	board	NOUN
gujaf-208	261	30	gender	gender	NOUN
gujaf-208	261	31	diversity	diversity	NOUN
gujaf-208	261	32	,	,	PUNCT
gujaf-208	261	33	board	board	NOUN
gujaf-208	261	34	nationality	nationality	NOUN
gujaf-208	261	35	,	,	PUNCT
gujaf-208	261	36	board	board	NOUN
gujaf-208	261	37	ethnic	ethnic	ADJ
gujaf-208	261	38	diversity	diversity	NOUN
gujaf-208	261	39	,	,	PUNCT
gujaf-208	261	40	and	and	CCONJ
gujaf-208	261	41	political	political	ADJ
gujaf-208	261	42	connection	connection	NOUN
gujaf-208	261	43	as	as	ADP
gujaf-208	261	44	explanatory	explanatory	ADJ
gujaf-208	261	45	variables	variable	NOUN
gujaf-208	261	46	,	,	PUNCT
gujaf-208	261	47	with	with	ADP
gujaf-208	261	48	firm	firm	ADJ
gujaf-208	261	49	value	value	NOUN
gujaf-208	261	50	measured	measure	VERB
gujaf-208	261	51	by	by	ADP
gujaf-208	261	52	tobin	tobin	PROPN
gujaf-208	261	53	's	's	PART
gujaf-208	261	54	q	q	NOUN
gujaf-208	261	55	as	as	SCONJ
gujaf-208	261	56	the	the	DET
gujaf-208	261	57	explained	explain	VERB
gujaf-208	261	58	variable	variable	NOUN
gujaf-208	261	59	are	be	AUX
gujaf-208	261	60	presented	present	VERB
gujaf-208	261	61	in	in	ADP
gujaf-208	261	62	this	this	DET
gujaf-208	261	63	section	section	NOUN
gujaf-208	261	64	.	.	PUNCT
gujaf-208	262	1	table	table	NOUN
gujaf-208	262	2	4.1	4.1	NUM
gujaf-208	262	3	:	:	PUNCT
gujaf-208	262	4	descriptive	descriptive	ADJ
gujaf-208	262	5	statistics	statistic	NOUN
gujaf-208	262	6	results	result	VERB
gujaf-208	262	7	variables	variable	NOUN
gujaf-208	262	8	obs	obs	PROPN
gujaf-208	262	9	mean	mean	VERB
gujaf-208	262	10	std.dev	std.dev	PROPN
gujaf-208	262	11	.	.	PUNCT
gujaf-208	263	1	min	min	PROPN
gujaf-208	263	2	max	max	PROPN
gujaf-208	263	3	tobin	tobin	PROPN
gujaf-208	263	4	’s	’s	PART
gujaf-208	263	5	q	q	PROPN
gujaf-208	263	6	315	315	NUM
gujaf-208	263	7	0.435	0.435	NUM
gujaf-208	263	8	0.717	0.717	NUM
gujaf-208	263	9	0.014	0.014	NUM
gujaf-208	263	10	6.901	6.901	NUM
gujaf-208	263	11	bgd	bgd	ADP
gujaf-208	263	12	315	315	NUM
gujaf-208	263	13	0.175	0.175	NUM
gujaf-208	263	14	0.131	0.131	NUM
gujaf-208	263	15	0	0	NUM
gujaf-208	263	16	0.667	0.667	NUM
gujaf-208	263	17	bna	bna	PROPN
gujaf-208	263	18	315	315	NUM
gujaf-208	263	19	0.087	0.087	NUM
gujaf-208	263	20	0.157	0.157	NUM
gujaf-208	263	21	0	0	NUM
gujaf-208	263	22	0.714	0.714	NUM
gujaf-208	263	23	bethd	bethd	NOUN
gujaf-208	263	24	315	315	NUM
gujaf-208	263	25	0.819	0.819	NUM
gujaf-208	263	26	0.386	0.386	NUM
gujaf-208	263	27	0	0	NUM
gujaf-208	263	28	1	1	NUM
gujaf-208	263	29	pcon	pcon	NOUN
gujaf-208	263	30	315	315	NUM
gujaf-208	263	31	0.749	0.749	NUM
gujaf-208	263	32	0.434	0.434	NUM
gujaf-208	263	33	0	0	NUM
gujaf-208	263	34	1	1	NUM
gujaf-208	263	35	size	size	NOUN
gujaf-208	263	36	(	(	PUNCT
gujaf-208	263	37	million	million	NUM
gujaf-208	263	38	)	)	PUNCT
gujaf-208	263	39	315	315	NUM
gujaf-208	263	40	680,095	680,095	NUM
gujaf-208	263	41	1,426,243	1,426,243	NUM
gujaf-208	263	42	382	382	NUM
gujaf-208	263	43	7,689,028	7,689,028	NUM
gujaf-208	263	44	source	source	NOUN
gujaf-208	263	45	:	:	PUNCT
gujaf-208	263	46	stata	stata	NOUN
gujaf-208	263	47	output	output	NOUN
gujaf-208	263	48	(	(	PUNCT
gujaf-208	263	49	2023	2023	NUM
gujaf-208	263	50	)	)	PUNCT
gujaf-208	263	51	gusau	gusau	ADJ
gujaf-208	263	52	journal	journal	NOUN
gujaf-208	263	53	of	of	ADP
gujaf-208	263	54	accounting	accounting	NOUN
gujaf-208	263	55	and	and	CCONJ
gujaf-208	263	56	finance	finance	NOUN
gujaf-208	263	57	,	,	PUNCT
gujaf-208	263	58	vol	vol	NOUN
gujaf-208	263	59	.	.	PROPN
gujaf-208	263	60	4	4	NUM
gujaf-208	263	61	,	,	PUNCT
gujaf-208	263	62	issue	issue	NOUN
gujaf-208	263	63	1	1	NUM
gujaf-208	263	64	,	,	PUNCT
gujaf-208	263	65	april	april	PROPN
gujaf-208	263	66	,	,	PUNCT
gujaf-208	263	67	2023	2023	NUM
gujaf-208	263	68	86	86	NUM
gujaf-208	263	69	the	the	DET
gujaf-208	263	70	average	average	ADJ
gujaf-208	263	71	tobin	tobin	NOUN
gujaf-208	263	72	's	's	PART
gujaf-208	263	73	q	q	NOUN
gujaf-208	263	74	is	be	AUX
gujaf-208	263	75	0.44	0.44	NUM
gujaf-208	263	76	,	,	PUNCT
gujaf-208	263	77	with	with	ADP
gujaf-208	263	78	a	a	DET
gujaf-208	263	79	standard	standard	ADJ
gujaf-208	263	80	deviation	deviation	NOUN
gujaf-208	263	81	of	of	ADP
gujaf-208	263	82	0.72	0.72	NUM
gujaf-208	263	83	,	,	PUNCT
gujaf-208	263	84	as	as	SCONJ
gujaf-208	263	85	shown	show	VERB
gujaf-208	263	86	in	in	ADP
gujaf-208	263	87	table	table	NOUN
gujaf-208	263	88	4.1	4.1	NUM
gujaf-208	263	89	.	.	PUNCT
gujaf-208	264	1	this	this	PRON
gujaf-208	264	2	indicates	indicate	VERB
gujaf-208	264	3	that	that	SCONJ
gujaf-208	264	4	firm	firm	ADJ
gujaf-208	264	5	valuation	valuation	NOUN
gujaf-208	264	6	varies	vary	VERB
gujaf-208	264	7	widely	widely	ADV
gujaf-208	264	8	among	among	ADP
gujaf-208	264	9	nigeria	nigeria	PROPN
gujaf-208	264	10	's	's	PART
gujaf-208	264	11	publicly	publicly	ADV
gujaf-208	264	12	traded	trade	VERB
gujaf-208	264	13	financial	financial	ADJ
gujaf-208	264	14	services	service	NOUN
gujaf-208	264	15	organizations	organization	NOUN
gujaf-208	264	16	.	.	PUNCT
gujaf-208	265	1	tobin	tobin	PROPN
gujaf-208	265	2	's	's	PART
gujaf-208	265	3	q	q	PROPN
gujaf-208	265	4	has	have	VERB
gujaf-208	265	5	a	a	DET
gujaf-208	265	6	minimum	minimum	ADJ
gujaf-208	265	7	and	and	CCONJ
gujaf-208	265	8	maximum	maximum	ADJ
gujaf-208	265	9	value	value	NOUN
gujaf-208	265	10	of	of	ADP
gujaf-208	265	11	0.01	0.01	NUM
gujaf-208	265	12	and	and	CCONJ
gujaf-208	265	13	6.90	6.90	NUM
gujaf-208	265	14	,	,	PUNCT
gujaf-208	265	15	respectively	respectively	ADV
gujaf-208	265	16	.	.	PUNCT
gujaf-208	266	1	this	this	PRON
gujaf-208	266	2	implies	imply	VERB
gujaf-208	266	3	that	that	SCONJ
gujaf-208	266	4	the	the	DET
gujaf-208	266	5	lowest	low	ADJ
gujaf-208	266	6	tobin	tobin	NOUN
gujaf-208	266	7	’s	’s	PART
gujaf-208	266	8	q	q	NOUN
gujaf-208	266	9	value	value	NOUN
gujaf-208	266	10	across	across	ADP
gujaf-208	266	11	the	the	DET
gujaf-208	266	12	listed	list	VERB
gujaf-208	266	13	financial	financial	ADJ
gujaf-208	266	14	service	service	NOUN
gujaf-208	266	15	firms	firm	NOUN
gujaf-208	266	16	was	be	AUX
gujaf-208	266	17	0.01	0.01	NUM
gujaf-208	266	18	and	and	CCONJ
gujaf-208	266	19	the	the	DET
gujaf-208	266	20	highest	high	ADJ
gujaf-208	266	21	tobin	tobin	NOUN
gujaf-208	266	22	’s	’s	PART
gujaf-208	266	23	q	q	NOUN
gujaf-208	266	24	value	value	NOUN
gujaf-208	266	25	was	be	AUX
gujaf-208	266	26	6.90	6.90	NUM
gujaf-208	266	27	.	.	PUNCT
gujaf-208	266	28	board	board	NOUN
gujaf-208	266	29	gender	gender	NOUN
gujaf-208	266	30	diversity	diversity	NOUN
gujaf-208	266	31	(	(	PUNCT
gujaf-208	266	32	bgd	bgd	NOUN
gujaf-208	266	33	)	)	PUNCT
gujaf-208	266	34	,	,	PUNCT
gujaf-208	266	35	on	on	ADP
gujaf-208	266	36	the	the	DET
gujaf-208	266	37	other	other	ADJ
gujaf-208	266	38	hand	hand	NOUN
gujaf-208	266	39	,	,	PUNCT
gujaf-208	266	40	has	have	VERB
gujaf-208	266	41	a	a	DET
gujaf-208	266	42	mean	mean	ADJ
gujaf-208	266	43	value	value	NOUN
gujaf-208	266	44	of	of	ADP
gujaf-208	266	45	about	about	ADV
gujaf-208	266	46	18	18	NUM
gujaf-208	266	47	%	%	NOUN
gujaf-208	266	48	with	with	ADP
gujaf-208	266	49	a	a	DET
gujaf-208	266	50	standard	standard	ADJ
gujaf-208	266	51	deviation	deviation	NOUN
gujaf-208	266	52	of	of	ADP
gujaf-208	266	53	about	about	ADV
gujaf-208	266	54	13	13	NUM
gujaf-208	266	55	%	%	NOUN
gujaf-208	266	56	.	.	PUNCT
gujaf-208	267	1	the	the	DET
gujaf-208	267	2	average	average	ADJ
gujaf-208	267	3	value	value	NOUN
gujaf-208	267	4	of	of	ADP
gujaf-208	267	5	18	18	NUM
gujaf-208	267	6	%	%	NOUN
gujaf-208	267	7	indicates	indicate	VERB
gujaf-208	267	8	that	that	SCONJ
gujaf-208	267	9	women	woman	NOUN
gujaf-208	267	10	made	make	VERB
gujaf-208	267	11	up	up	ADP
gujaf-208	267	12	18	18	NUM
gujaf-208	267	13	%	%	NOUN
gujaf-208	267	14	of	of	ADP
gujaf-208	267	15	the	the	DET
gujaf-208	267	16	directors	director	NOUN
gujaf-208	267	17	of	of	ADP
gujaf-208	267	18	nigeria	nigeria	PROPN
gujaf-208	267	19	’s	’s	PART
gujaf-208	267	20	publicly	publicly	ADV
gujaf-208	267	21	traded	trade	VERB
gujaf-208	267	22	financial	financial	ADJ
gujaf-208	267	23	services	service	NOUN
gujaf-208	267	24	firms	firm	NOUN
gujaf-208	267	25	.	.	PUNCT
gujaf-208	268	1	the	the	DET
gujaf-208	268	2	standard	standard	ADJ
gujaf-208	268	3	deviation	deviation	NOUN
gujaf-208	268	4	of	of	ADP
gujaf-208	268	5	13	13	NUM
gujaf-208	268	6	%	%	NOUN
gujaf-208	268	7	indicates	indicate	VERB
gujaf-208	268	8	that	that	SCONJ
gujaf-208	268	9	there	there	PRON
gujaf-208	268	10	is	be	VERB
gujaf-208	268	11	a	a	DET
gujaf-208	268	12	little	little	ADJ
gujaf-208	268	13	variation	variation	NOUN
gujaf-208	268	14	in	in	ADP
gujaf-208	268	15	gender	gender	NOUN
gujaf-208	268	16	diversity	diversity	NOUN
gujaf-208	268	17	among	among	ADP
gujaf-208	268	18	nigeria	nigeria	PROPN
gujaf-208	268	19	’s	’s	PART
gujaf-208	268	20	publicly	publicly	ADV
gujaf-208	268	21	traded	trade	VERB
gujaf-208	268	22	financial	financial	ADJ
gujaf-208	268	23	service	service	NOUN
gujaf-208	268	24	firms	firm	NOUN
gujaf-208	268	25	.	.	PUNCT
gujaf-208	269	1	board	board	NOUN
gujaf-208	269	2	gender	gender	NOUN
gujaf-208	269	3	diversity	diversity	NOUN
gujaf-208	269	4	has	have	VERB
gujaf-208	269	5	a	a	DET
gujaf-208	269	6	minimum	minimum	ADJ
gujaf-208	269	7	and	and	CCONJ
gujaf-208	269	8	maximum	maximum	ADJ
gujaf-208	269	9	value	value	NOUN
gujaf-208	269	10	of	of	ADP
gujaf-208	269	11	0	0	NUM
gujaf-208	269	12	and	and	CCONJ
gujaf-208	269	13	67	67	NUM
gujaf-208	269	14	%	%	NOUN
gujaf-208	269	15	respectively	respectively	ADV
gujaf-208	269	16	.	.	PUNCT
gujaf-208	270	1	this	this	PRON
gujaf-208	270	2	indicates	indicate	VERB
gujaf-208	270	3	that	that	SCONJ
gujaf-208	270	4	some	some	DET
gujaf-208	270	5	listed	list	VERB
gujaf-208	270	6	financial	financial	ADJ
gujaf-208	270	7	service	service	NOUN
gujaf-208	270	8	firms	firm	NOUN
gujaf-208	270	9	in	in	ADP
gujaf-208	270	10	nigeria	nigeria	PROPN
gujaf-208	270	11	did	do	AUX
gujaf-208	270	12	not	not	PART
gujaf-208	270	13	have	have	VERB
gujaf-208	270	14	any	any	DET
gujaf-208	270	15	female	female	ADJ
gujaf-208	270	16	directors	director	NOUN
gujaf-208	270	17	on	on	ADP
gujaf-208	270	18	their	their	PRON
gujaf-208	270	19	boards	board	NOUN
gujaf-208	270	20	,	,	PUNCT
gujaf-208	270	21	while	while	SCONJ
gujaf-208	270	22	others	other	NOUN
gujaf-208	270	23	had	have	VERB
gujaf-208	270	24	as	as	ADV
gujaf-208	270	25	high	high	ADJ
gujaf-208	270	26	as	as	ADP
gujaf-208	270	27	67	67	NUM
gujaf-208	270	28	%	%	NOUN
gujaf-208	270	29	of	of	ADP
gujaf-208	270	30	female	female	ADJ
gujaf-208	270	31	directors	director	NOUN
gujaf-208	270	32	on	on	ADP
gujaf-208	270	33	their	their	PRON
gujaf-208	270	34	boards	board	NOUN
gujaf-208	270	35	.	.	PUNCT
gujaf-208	271	1	additionally	additionally	ADV
gujaf-208	271	2	,	,	PUNCT
gujaf-208	271	3	board	board	NOUN
gujaf-208	271	4	nationality	nationality	NOUN
gujaf-208	271	5	(	(	PUNCT
gujaf-208	271	6	bna	bna	PROPN
gujaf-208	271	7	)	)	PUNCT
gujaf-208	271	8	has	have	VERB
gujaf-208	271	9	a	a	DET
gujaf-208	271	10	mean	mean	ADJ
gujaf-208	271	11	value	value	NOUN
gujaf-208	271	12	of	of	ADP
gujaf-208	271	13	approximately	approximately	ADV
gujaf-208	271	14	9	9	NUM
gujaf-208	271	15	%	%	NOUN
gujaf-208	271	16	,	,	PUNCT
gujaf-208	271	17	which	which	PRON
gujaf-208	271	18	implies	imply	VERB
gujaf-208	271	19	that	that	SCONJ
gujaf-208	271	20	only	only	ADV
gujaf-208	271	21	9	9	NUM
gujaf-208	271	22	%	%	NOUN
gujaf-208	271	23	of	of	ADP
gujaf-208	271	24	directors	director	NOUN
gujaf-208	271	25	on	on	ADP
gujaf-208	271	26	average	average	ADJ
gujaf-208	271	27	are	be	AUX
gujaf-208	271	28	foreigners	foreigner	NOUN
gujaf-208	271	29	.	.	PUNCT
gujaf-208	272	1	the	the	DET
gujaf-208	272	2	standard	standard	ADJ
gujaf-208	272	3	deviation	deviation	NOUN
gujaf-208	272	4	of	of	ADP
gujaf-208	272	5	16	16	NUM
gujaf-208	272	6	%	%	NOUN
gujaf-208	272	7	also	also	ADV
gujaf-208	272	8	indicates	indicate	VERB
gujaf-208	272	9	a	a	DET
gujaf-208	272	10	low	low	ADJ
gujaf-208	272	11	variation	variation	NOUN
gujaf-208	272	12	in	in	ADP
gujaf-208	272	13	board	board	NOUN
gujaf-208	272	14	nationality	nationality	NOUN
gujaf-208	272	15	across	across	ADP
gujaf-208	272	16	nigeria	nigeria	PROPN
gujaf-208	272	17	’s	’s	PART
gujaf-208	272	18	publicly	publicly	ADV
gujaf-208	272	19	traded	trade	VERB
gujaf-208	272	20	financial	financial	ADJ
gujaf-208	272	21	services	service	NOUN
gujaf-208	272	22	firms	firm	NOUN
gujaf-208	272	23	.	.	PUNCT
gujaf-208	273	1	board	board	NOUN
gujaf-208	273	2	nationality	nationality	NOUN
gujaf-208	273	3	has	have	VERB
gujaf-208	273	4	a	a	DET
gujaf-208	273	5	minimum	minimum	ADJ
gujaf-208	273	6	and	and	CCONJ
gujaf-208	273	7	maximum	maximum	ADJ
gujaf-208	273	8	value	value	NOUN
gujaf-208	273	9	of	of	ADP
gujaf-208	273	10	0	0	NUM
gujaf-208	273	11	and	and	CCONJ
gujaf-208	273	12	71	71	NUM
gujaf-208	273	13	%	%	NOUN
gujaf-208	273	14	respectively	respectively	ADV
gujaf-208	273	15	.	.	PUNCT
gujaf-208	274	1	this	this	DET
gujaf-208	274	2	result	result	NOUN
gujaf-208	274	3	indicates	indicate	VERB
gujaf-208	274	4	that	that	SCONJ
gujaf-208	274	5	some	some	DET
gujaf-208	274	6	listed	list	VERB
gujaf-208	274	7	financial	financial	ADJ
gujaf-208	274	8	service	service	NOUN
gujaf-208	274	9	firms	firm	NOUN
gujaf-208	274	10	did	do	AUX
gujaf-208	274	11	not	not	PART
gujaf-208	274	12	have	have	VERB
gujaf-208	274	13	any	any	DET
gujaf-208	274	14	foreigners	foreigner	NOUN
gujaf-208	274	15	on	on	ADP
gujaf-208	274	16	their	their	PRON
gujaf-208	274	17	boards	board	NOUN
gujaf-208	274	18	,	,	PUNCT
gujaf-208	274	19	while	while	SCONJ
gujaf-208	274	20	others	other	NOUN
gujaf-208	274	21	had	have	VERB
gujaf-208	274	22	as	as	ADV
gujaf-208	274	23	many	many	ADJ
gujaf-208	274	24	as	as	ADP
gujaf-208	274	25	71	71	NUM
gujaf-208	274	26	%	%	NOUN
gujaf-208	274	27	of	of	ADP
gujaf-208	274	28	foreigners	foreigner	NOUN
gujaf-208	274	29	on	on	ADP
gujaf-208	274	30	their	their	PRON
gujaf-208	274	31	boards.board	boards.board	NOUN
gujaf-208	274	32	ethnic	ethnic	ADJ
gujaf-208	274	33	diversity	diversity	NOUN
gujaf-208	274	34	(	(	PUNCT
gujaf-208	274	35	bethd	bethd	NOUN
gujaf-208	274	36	)	)	PUNCT
gujaf-208	274	37	has	have	VERB
gujaf-208	274	38	an	an	DET
gujaf-208	274	39	average	average	NOUN
gujaf-208	274	40	of	of	ADP
gujaf-208	274	41	approximately	approximately	ADV
gujaf-208	274	42	82	82	NUM
gujaf-208	274	43	%	%	NOUN
gujaf-208	274	44	,	,	PUNCT
gujaf-208	274	45	which	which	PRON
gujaf-208	274	46	indicates	indicate	VERB
gujaf-208	274	47	that	that	SCONJ
gujaf-208	274	48	82	82	NUM
gujaf-208	274	49	%	%	NOUN
gujaf-208	274	50	of	of	ADP
gujaf-208	274	51	listed	list	VERB
gujaf-208	274	52	financial	financial	ADJ
gujaf-208	274	53	service	service	NOUN
gujaf-208	274	54	firms	firm	NOUN
gujaf-208	274	55	in	in	ADP
gujaf-208	274	56	nigeria	nigeria	PROPN
gujaf-208	274	57	have	have	VERB
gujaf-208	274	58	both	both	CCONJ
gujaf-208	274	59	northerners	northerner	NOUN
gujaf-208	274	60	and	and	CCONJ
gujaf-208	274	61	southerners	southerner	NOUN
gujaf-208	274	62	present	present	ADJ
gujaf-208	274	63	on	on	ADP
gujaf-208	274	64	their	their	PRON
gujaf-208	274	65	boards	board	NOUN
gujaf-208	274	66	.	.	PUNCT
gujaf-208	275	1	the	the	DET
gujaf-208	275	2	standard	standard	ADJ
gujaf-208	275	3	deviation	deviation	NOUN
gujaf-208	275	4	of	of	ADP
gujaf-208	275	5	approximately	approximately	ADV
gujaf-208	275	6	39	39	NUM
gujaf-208	275	7	%	%	NOUN
gujaf-208	275	8	indicates	indicate	VERB
gujaf-208	275	9	a	a	DET
gujaf-208	275	10	high	high	ADJ
gujaf-208	275	11	variation	variation	NOUN
gujaf-208	275	12	in	in	ADP
gujaf-208	275	13	ethnic	ethnic	ADJ
gujaf-208	275	14	diversity	diversity	NOUN
gujaf-208	275	15	across	across	ADP
gujaf-208	275	16	nigeria	nigeria	PROPN
gujaf-208	275	17	’s	’s	PART
gujaf-208	275	18	publicly	publicly	ADV
gujaf-208	275	19	traded	trade	VERB
gujaf-208	275	20	financial	financial	ADJ
gujaf-208	275	21	service	service	NOUN
gujaf-208	275	22	firms	firm	NOUN
gujaf-208	275	23	.	.	PUNCT
gujaf-208	276	1	board	board	NOUN
gujaf-208	276	2	ethnic	ethnic	ADJ
gujaf-208	276	3	diversity	diversity	NOUN
gujaf-208	276	4	has	have	VERB
gujaf-208	276	5	a	a	DET
gujaf-208	276	6	minimum	minimum	ADJ
gujaf-208	276	7	and	and	CCONJ
gujaf-208	276	8	maximum	maximum	ADJ
gujaf-208	276	9	value	value	NOUN
gujaf-208	276	10	of	of	ADP
gujaf-208	276	11	0	0	NUM
gujaf-208	276	12	and	and	CCONJ
gujaf-208	276	13	1	1	NUM
gujaf-208	276	14	respectively	respectively	ADV
gujaf-208	276	15	.	.	PUNCT
gujaf-208	277	1	political	political	ADJ
gujaf-208	277	2	connection	connection	NOUN
gujaf-208	277	3	(	(	PUNCT
gujaf-208	277	4	pcon	pcon	NOUN
gujaf-208	277	5	)	)	PUNCT
gujaf-208	277	6	has	have	VERB
gujaf-208	277	7	an	an	DET
gujaf-208	277	8	average	average	ADJ
gujaf-208	277	9	value	value	NOUN
gujaf-208	277	10	of	of	ADP
gujaf-208	277	11	75	75	NUM
gujaf-208	277	12	%	%	NOUN
gujaf-208	277	13	with	with	ADP
gujaf-208	277	14	a	a	DET
gujaf-208	277	15	standard	standard	ADJ
gujaf-208	277	16	deviation	deviation	NOUN
gujaf-208	277	17	of	of	ADP
gujaf-208	277	18	43	43	NUM
gujaf-208	277	19	%	%	NOUN
gujaf-208	277	20	,	,	PUNCT
gujaf-208	277	21	which	which	PRON
gujaf-208	277	22	also	also	ADV
gujaf-208	277	23	indicates	indicate	VERB
gujaf-208	277	24	a	a	DET
gujaf-208	277	25	high	high	ADJ
gujaf-208	277	26	variation	variation	NOUN
gujaf-208	277	27	in	in	ADP
gujaf-208	277	28	political	political	ADJ
gujaf-208	277	29	connection	connection	NOUN
gujaf-208	277	30	across	across	ADP
gujaf-208	277	31	nigeria	nigeria	PROPN
gujaf-208	277	32	’s	’s	PART
gujaf-208	277	33	publicly	publicly	ADV
gujaf-208	277	34	traded	trade	VERB
gujaf-208	277	35	financial	financial	ADJ
gujaf-208	277	36	service	service	NOUN
gujaf-208	277	37	firms	firm	NOUN
gujaf-208	277	38	.	.	PUNCT
gujaf-208	278	1	the	the	DET
gujaf-208	278	2	result	result	NOUN
gujaf-208	278	3	indicates	indicate	VERB
gujaf-208	278	4	that	that	SCONJ
gujaf-208	278	5	,	,	PUNCT
gujaf-208	278	6	on	on	ADP
gujaf-208	278	7	average	average	ADJ
gujaf-208	278	8	,	,	PUNCT
gujaf-208	278	9	75	75	NUM
gujaf-208	278	10	%	%	NOUN
gujaf-208	278	11	of	of	ADP
gujaf-208	278	12	listed	list	VERB
gujaf-208	278	13	financial	financial	ADJ
gujaf-208	278	14	services	service	NOUN
gujaf-208	278	15	firms	firm	NOUN
gujaf-208	278	16	in	in	ADP
gujaf-208	278	17	nigeria	nigeria	PROPN
gujaf-208	278	18	have	have	VERB
gujaf-208	278	19	directors	director	NOUN
gujaf-208	278	20	with	with	ADP
gujaf-208	278	21	political	political	ADJ
gujaf-208	278	22	connections	connection	NOUN
gujaf-208	278	23	.	.	PUNCT
gujaf-208	279	1	political	political	ADJ
gujaf-208	279	2	connections	connection	NOUN
gujaf-208	279	3	have	have	VERB
gujaf-208	279	4	a	a	DET
gujaf-208	279	5	minimum	minimum	ADJ
gujaf-208	279	6	and	and	CCONJ
gujaf-208	279	7	maximum	maximum	ADJ
gujaf-208	279	8	value	value	NOUN
gujaf-208	279	9	of	of	ADP
gujaf-208	279	10	0	0	NUM
gujaf-208	279	11	and	and	CCONJ
gujaf-208	279	12	1	1	NUM
gujaf-208	279	13	respectively	respectively	ADV
gujaf-208	279	14	.	.	PUNCT
gujaf-208	280	1	lastly	lastly	ADV
gujaf-208	280	2	,	,	PUNCT
gujaf-208	280	3	firm	firm	ADJ
gujaf-208	280	4	size	size	NOUN
gujaf-208	280	5	has	have	VERB
gujaf-208	280	6	an	an	DET
gujaf-208	280	7	average	average	NOUN
gujaf-208	280	8	of	of	ADP
gujaf-208	280	9	680	680	NUM
gujaf-208	280	10	billion	billion	NUM
gujaf-208	280	11	naira	naira	NOUN
gujaf-208	280	12	and	and	CCONJ
gujaf-208	280	13	a	a	DET
gujaf-208	280	14	standard	standard	ADJ
gujaf-208	280	15	deviation	deviation	NOUN
gujaf-208	280	16	of	of	ADP
gujaf-208	280	17	1.4	1.4	NUM
gujaf-208	280	18	trillion	trillion	NUM
gujaf-208	280	19	naira	naira	NOUN
gujaf-208	280	20	,	,	PUNCT
gujaf-208	280	21	which	which	PRON
gujaf-208	280	22	indicates	indicate	VERB
gujaf-208	280	23	a	a	DET
gujaf-208	280	24	high	high	ADJ
gujaf-208	280	25	variation	variation	NOUN
gujaf-208	280	26	in	in	ADP
gujaf-208	280	27	the	the	DET
gujaf-208	280	28	values	value	NOUN
gujaf-208	280	29	of	of	ADP
gujaf-208	280	30	total	total	ADJ
gujaf-208	280	31	assets	asset	NOUN
gujaf-208	280	32	across	across	ADP
gujaf-208	280	33	nigeria	nigeria	PROPN
gujaf-208	280	34	’s	’s	PART
gujaf-208	280	35	publicly	publicly	ADV
gujaf-208	280	36	traded	trade	VERB
gujaf-208	280	37	financial	financial	ADJ
gujaf-208	280	38	service	service	NOUN
gujaf-208	280	39	firms	firm	NOUN
gujaf-208	280	40	.	.	PUNCT
gujaf-208	281	1	firm	firm	ADJ
gujaf-208	281	2	size	size	NOUN
gujaf-208	281	3	has	have	VERB
gujaf-208	281	4	a	a	DET
gujaf-208	281	5	minimum	minimum	ADJ
gujaf-208	281	6	and	and	CCONJ
gujaf-208	281	7	maximum	maximum	ADJ
gujaf-208	281	8	value	value	NOUN
gujaf-208	281	9	of	of	ADP
gujaf-208	281	10	382	382	NUM
gujaf-208	281	11	million	million	NUM
gujaf-208	281	12	naira	naira	NUM
gujaf-208	281	13	and	and	CCONJ
gujaf-208	281	14	7.6trillion	7.6trillion	NUM
gujaf-208	281	15	naira	naira	NUM
gujaf-208	281	16	respectively	respectively	ADV
gujaf-208	281	17	.	.	PUNCT
gujaf-208	282	1	gusau	gusau	PROPN
gujaf-208	282	2	journal	journal	PROPN
gujaf-208	282	3	of	of	ADP
gujaf-208	282	4	accounting	accounting	NOUN
gujaf-208	282	5	and	and	CCONJ
gujaf-208	282	6	finance	finance	NOUN
gujaf-208	282	7	,	,	PUNCT
gujaf-208	282	8	vol	vol	NOUN
gujaf-208	282	9	.	.	PROPN
gujaf-208	282	10	4	4	NUM
gujaf-208	282	11	,	,	PUNCT
gujaf-208	282	12	issue	issue	NOUN
gujaf-208	282	13	1	1	NUM
gujaf-208	282	14	,	,	PUNCT
gujaf-208	282	15	april	april	PROPN
gujaf-208	282	16	,	,	PUNCT
gujaf-208	282	17	2023	2023	NUM
gujaf-208	282	18	87	87	NUM
gujaf-208	282	19	table	table	NOUN
gujaf-208	282	20	4.2	4.2	NUM
gujaf-208	282	21	:	:	PUNCT
gujaf-208	282	22	correlation	correlation	NOUN
gujaf-208	282	23	matrix	matrix	NOUN
gujaf-208	282	24	results	result	NOUN
gujaf-208	282	25	variables	variable	VERB
gujaf-208	282	26	tobin	tobin	PROPN
gujaf-208	282	27	’s	’s	PART
gujaf-208	282	28	q	q	PROPN
gujaf-208	282	29	bgd	bgd	PROPN
gujaf-208	282	30	bna	bna	PROPN
gujaf-208	282	31	bethd	bethd	PROPN
gujaf-208	282	32	pcon	pcon	PROPN
gujaf-208	282	33	fsize	fsize	PROPN
gujaf-208	282	34	tobin	tobin	PROPN
gujaf-208	282	35	’s	’s	PART
gujaf-208	282	36	q	q	PROPN
gujaf-208	282	37	1.000	1.000	NUM
gujaf-208	282	38	bgd	bgd	NOUN
gujaf-208	282	39	0.008	0.008	NUM
gujaf-208	282	40	1.000	1.000	NUM
gujaf-208	282	41	0.884	0.884	NUM
gujaf-208	282	42	bna	bna	PROPN
gujaf-208	282	43	0.140	0.140	NUM
gujaf-208	282	44	*	*	PUNCT
gujaf-208	282	45	-0.158	-0.158	PROPN
gujaf-208	283	1	*	*	PROPN
gujaf-208	284	1	1.000	1.000	NUM
gujaf-208	284	2	0.013	0.013	NUM
gujaf-208	284	3	0.005	0.005	NUM
gujaf-208	284	4	bethd	bethd	NOUN
gujaf-208	284	5	0.056	0.056	NUM
gujaf-208	284	6	-0.084	-0.084	NOUN
gujaf-208	284	7	-0.107	-0.107	PROPN
gujaf-208	284	8	1.000	1.000	NUM
gujaf-208	284	9	0.324	0.324	NUM
gujaf-208	284	10	0.139	0.139	NUM
gujaf-208	284	11	0.058	0.058	NUM
gujaf-208	284	12	pcon	pcon	NOUN
gujaf-208	284	13	-0.060	-0.060	NOUN
gujaf-208	284	14	0.086	0.086	NUM
gujaf-208	284	15	-0.220	-0.220	PROPN
gujaf-208	284	16	*	*	X
gujaf-208	284	17	0.166	0.166	NUM
gujaf-208	284	18	*	*	NUM
gujaf-208	284	19	1.000	1.000	NUM
gujaf-208	284	20	0.291	0.291	NUM
gujaf-208	284	21	0.128	0.128	NUM
gujaf-208	284	22	0.000	0.000	NUM
gujaf-208	284	23	0.003	0.003	NUM
gujaf-208	284	24	fsize	fsize	NOUN
gujaf-208	284	25	-0.319	-0.319	PROPN
gujaf-208	284	26	*	*	NOUN
gujaf-208	284	27	0.293	0.293	NUM
gujaf-208	284	28	*	*	PUNCT
gujaf-208	284	29	-0.021	-0.021	NOUN
gujaf-208	284	30	0.184	0.184	NUM
gujaf-208	284	31	*	*	PUNCT
gujaf-208	284	32	0.189	0.189	NUM
gujaf-208	284	33	*	*	PUNCT
gujaf-208	284	34	1.000	1.000	NUM
gujaf-208	284	35	0.000	0.000	NUM
gujaf-208	284	36	0.000	0.000	NUM
gujaf-208	284	37	0.705	0.705	NUM
gujaf-208	284	38	0.001	0.001	NUM
gujaf-208	284	39	0.001	0.001	NUM
gujaf-208	284	40	*	*	PUNCT
gujaf-208	284	41	shows	show	NOUN
gujaf-208	284	42	significance	significance	NOUN
gujaf-208	284	43	at	at	ADP
gujaf-208	284	44	the	the	DET
gujaf-208	284	45	.05	.05	NUM
gujaf-208	284	46	level	level	NOUN
gujaf-208	284	47	source	source	NOUN
gujaf-208	284	48	:	:	PUNCT
gujaf-208	284	49	stata	stata	NOUN
gujaf-208	284	50	output	output	NOUN
gujaf-208	284	51	(	(	PUNCT
gujaf-208	284	52	2023	2023	NUM
gujaf-208	284	53	)	)	PUNCT
gujaf-208	284	54	the	the	DET
gujaf-208	284	55	correlation	correlation	NOUN
gujaf-208	284	56	matrix	matrix	NOUN
gujaf-208	284	57	of	of	ADP
gujaf-208	284	58	the	the	DET
gujaf-208	284	59	dependent	dependent	ADJ
gujaf-208	284	60	and	and	CCONJ
gujaf-208	284	61	independent	independent	ADJ
gujaf-208	284	62	variables	variable	NOUN
gujaf-208	284	63	is	be	AUX
gujaf-208	284	64	shown	show	VERB
gujaf-208	284	65	in	in	ADP
gujaf-208	284	66	table	table	NOUN
gujaf-208	284	67	4.2	4.2	NUM
gujaf-208	284	68	above	above	ADV
gujaf-208	284	69	.	.	PUNCT
gujaf-208	285	1	the	the	DET
gujaf-208	285	2	result	result	NOUN
gujaf-208	285	3	shows	show	VERB
gujaf-208	285	4	that	that	SCONJ
gujaf-208	285	5	board	board	NOUN
gujaf-208	285	6	gender	gender	NOUN
gujaf-208	285	7	diversity	diversity	NOUN
gujaf-208	285	8	has	have	VERB
gujaf-208	285	9	a	a	DET
gujaf-208	285	10	correlation	correlation	NOUN
gujaf-208	285	11	coefficient	coefficient	NOUN
gujaf-208	285	12	of	of	ADP
gujaf-208	285	13	0.008	0.008	NUM
gujaf-208	285	14	,	,	PUNCT
gujaf-208	285	15	indicating	indicate	VERB
gujaf-208	285	16	that	that	SCONJ
gujaf-208	285	17	board	board	NOUN
gujaf-208	285	18	gender	gender	NOUN
gujaf-208	285	19	has	have	VERB
gujaf-208	285	20	a	a	DET
gujaf-208	285	21	positive	positive	ADJ
gujaf-208	285	22	link	link	NOUN
gujaf-208	285	23	with	with	ADP
gujaf-208	285	24	the	the	DET
gujaf-208	285	25	firm	firm	ADJ
gujaf-208	285	26	value	value	NOUN
gujaf-208	285	27	of	of	ADP
gujaf-208	285	28	nigeria	nigeria	PROPN
gujaf-208	285	29	's	's	PART
gujaf-208	285	30	listed	list	VERB
gujaf-208	285	31	financial	financial	ADJ
gujaf-208	285	32	service	service	NOUN
gujaf-208	285	33	firms	firm	NOUN
gujaf-208	285	34	.	.	PUNCT
gujaf-208	286	1	this	this	PRON
gujaf-208	286	2	implies	imply	VERB
gujaf-208	286	3	that	that	SCONJ
gujaf-208	286	4	board	board	NOUN
gujaf-208	286	5	gender	gender	NOUN
gujaf-208	286	6	diversity	diversity	NOUN
gujaf-208	286	7	and	and	CCONJ
gujaf-208	286	8	firm	firm	ADJ
gujaf-208	286	9	value	value	NOUN
gujaf-208	286	10	move	move	NOUN
gujaf-208	286	11	in	in	ADP
gujaf-208	286	12	the	the	DET
gujaf-208	286	13	same	same	ADJ
gujaf-208	286	14	direction	direction	NOUN
gujaf-208	286	15	.	.	PUNCT
gujaf-208	287	1	board	board	NOUN
gujaf-208	287	2	nationality	nationality	NOUN
gujaf-208	287	3	has	have	VERB
gujaf-208	287	4	a	a	DET
gujaf-208	287	5	correlation	correlation	NOUN
gujaf-208	287	6	coefficient	coefficient	NOUN
gujaf-208	287	7	of	of	ADP
gujaf-208	287	8	0.140	0.140	NUM
gujaf-208	287	9	as	as	SCONJ
gujaf-208	287	10	shown	show	VERB
gujaf-208	287	11	in	in	ADP
gujaf-208	287	12	the	the	DET
gujaf-208	287	13	correlation	correlation	NOUN
gujaf-208	287	14	matrix	matrix	NOUN
gujaf-208	287	15	table	table	NOUN
gujaf-208	287	16	above	above	ADV
gujaf-208	287	17	.	.	PUNCT
gujaf-208	288	1	this	this	PRON
gujaf-208	288	2	implies	imply	VERB
gujaf-208	288	3	that	that	SCONJ
gujaf-208	288	4	board	board	NOUN
gujaf-208	288	5	nationality	nationality	NOUN
gujaf-208	288	6	has	have	VERB
gujaf-208	288	7	a	a	DET
gujaf-208	288	8	positive	positive	ADJ
gujaf-208	288	9	relationship	relationship	NOUN
gujaf-208	288	10	with	with	ADP
gujaf-208	288	11	the	the	DET
gujaf-208	288	12	firm	firm	ADJ
gujaf-208	288	13	value	value	NOUN
gujaf-208	288	14	of	of	ADP
gujaf-208	288	15	listed	list	VERB
gujaf-208	288	16	financial	financial	ADJ
gujaf-208	288	17	service	service	NOUN
gujaf-208	288	18	firms	firm	NOUN
gujaf-208	288	19	in	in	ADP
gujaf-208	288	20	nigeria	nigeria	PROPN
gujaf-208	288	21	.	.	PUNCT
gujaf-208	289	1	board	board	NOUN
gujaf-208	289	2	ethnic	ethnic	ADJ
gujaf-208	289	3	diversity	diversity	NOUN
gujaf-208	289	4	has	have	VERB
gujaf-208	289	5	a	a	DET
gujaf-208	289	6	correlation	correlation	NOUN
gujaf-208	289	7	coefficient	coefficient	NOUN
gujaf-208	289	8	of	of	ADP
gujaf-208	289	9	0.056	0.056	NUM
gujaf-208	289	10	as	as	SCONJ
gujaf-208	289	11	shown	show	VERB
gujaf-208	289	12	in	in	ADP
gujaf-208	289	13	the	the	DET
gujaf-208	289	14	correlation	correlation	NOUN
gujaf-208	289	15	matrix	matrix	NOUN
gujaf-208	289	16	table	table	NOUN
gujaf-208	289	17	above	above	ADV
gujaf-208	289	18	.	.	PUNCT
gujaf-208	290	1	this	this	PRON
gujaf-208	290	2	implies	imply	VERB
gujaf-208	290	3	that	that	SCONJ
gujaf-208	290	4	there	there	PRON
gujaf-208	290	5	is	be	VERB
gujaf-208	290	6	a	a	DET
gujaf-208	290	7	positive	positive	ADJ
gujaf-208	290	8	link	link	NOUN
gujaf-208	290	9	between	between	ADP
gujaf-208	290	10	board	board	NOUN
gujaf-208	290	11	ethnic	ethnic	ADJ
gujaf-208	290	12	diversity	diversity	NOUN
gujaf-208	290	13	and	and	CCONJ
gujaf-208	290	14	firm	firm	ADJ
gujaf-208	290	15	value	value	NOUN
gujaf-208	290	16	of	of	ADP
gujaf-208	290	17	nigeria	nigeria	PROPN
gujaf-208	290	18	’s	’s	PART
gujaf-208	290	19	publicly	publicly	ADV
gujaf-208	290	20	traded	trade	VERB
gujaf-208	290	21	financial	financial	ADJ
gujaf-208	290	22	service	service	NOUN
gujaf-208	290	23	firms	firm	NOUN
gujaf-208	290	24	.	.	PUNCT
gujaf-208	291	1	table	table	NOUN
gujaf-208	291	2	4.2	4.2	NUM
gujaf-208	291	3	shows	show	VERB
gujaf-208	291	4	that	that	SCONJ
gujaf-208	291	5	political	political	ADJ
gujaf-208	291	6	connection	connection	NOUN
gujaf-208	291	7	has	have	VERB
gujaf-208	291	8	a	a	DET
gujaf-208	291	9	correlation	correlation	NOUN
gujaf-208	291	10	coefficient	coefficient	NOUN
gujaf-208	291	11	of-0.060	of-0.060	NOUN
gujaf-208	291	12	,	,	PUNCT
gujaf-208	291	13	which	which	PRON
gujaf-208	291	14	means	mean	VERB
gujaf-208	291	15	political	political	ADJ
gujaf-208	291	16	connection	connection	NOUN
gujaf-208	291	17	has	have	VERB
gujaf-208	291	18	a	a	DET
gujaf-208	291	19	negative	negative	ADJ
gujaf-208	291	20	link	link	NOUN
gujaf-208	291	21	with	with	ADP
gujaf-208	291	22	the	the	DET
gujaf-208	291	23	firm	firm	ADJ
gujaf-208	291	24	value	value	NOUN
gujaf-208	291	25	of	of	ADP
gujaf-208	291	26	nigeria	nigeria	PROPN
gujaf-208	291	27	’s	’s	PART
gujaf-208	291	28	publicly	publicly	ADV
gujaf-208	291	29	traded	trade	VERB
gujaf-208	291	30	financial	financial	ADJ
gujaf-208	291	31	service	service	NOUN
gujaf-208	291	32	firms	firm	NOUN
gujaf-208	291	33	.	.	PUNCT
gujaf-208	292	1	this	this	PRON
gujaf-208	292	2	implies	imply	VERB
gujaf-208	292	3	that	that	SCONJ
gujaf-208	292	4	political	political	ADJ
gujaf-208	292	5	connection	connection	NOUN
gujaf-208	292	6	and	and	CCONJ
gujaf-208	292	7	firm	firm	ADJ
gujaf-208	292	8	value	value	NOUN
gujaf-208	292	9	move	move	NOUN
gujaf-208	292	10	in	in	ADP
gujaf-208	292	11	opposite	opposite	ADJ
gujaf-208	292	12	directions	direction	NOUN
gujaf-208	292	13	,	,	PUNCT
gujaf-208	292	14	and	and	CCONJ
gujaf-208	292	15	an	an	DET
gujaf-208	292	16	increase	increase	NOUN
gujaf-208	292	17	in	in	ADP
gujaf-208	292	18	political	political	ADJ
gujaf-208	292	19	connection	connection	NOUN
gujaf-208	292	20	will	will	AUX
gujaf-208	292	21	result	result	VERB
gujaf-208	292	22	to	to	ADP
gujaf-208	292	23	a	a	DET
gujaf-208	292	24	decrease	decrease	NOUN
gujaf-208	292	25	in	in	ADP
gujaf-208	292	26	the	the	DET
gujaf-208	292	27	firm	firm	ADJ
gujaf-208	292	28	value	value	NOUN
gujaf-208	292	29	of	of	ADP
gujaf-208	292	30	nigeria	nigeria	PROPN
gujaf-208	292	31	’s	’s	PART
gujaf-208	292	32	publicly	publicly	ADV
gujaf-208	292	33	traded	trade	VERB
gujaf-208	292	34	financial	financial	ADJ
gujaf-208	292	35	service	service	NOUN
gujaf-208	292	36	firms	firm	NOUN
gujaf-208	292	37	.	.	PUNCT
gujaf-208	293	1	more	more	ADV
gujaf-208	293	2	so	so	ADV
gujaf-208	293	3	,	,	PUNCT
gujaf-208	293	4	the	the	DET
gujaf-208	293	5	correlation	correlation	NOUN
gujaf-208	293	6	coefficient	coefficient	NOUN
gujaf-208	293	7	of	of	ADP
gujaf-208	293	8	firm	firm	ADJ
gujaf-208	293	9	size	size	NOUN
gujaf-208	293	10	has	have	VERB
gujaf-208	293	11	a	a	DET
gujaf-208	293	12	value	value	NOUN
gujaf-208	293	13	of	of	ADP
gujaf-208	293	14	-0.319	-0.319	PROPN
gujaf-208	293	15	.	.	PUNCT
gujaf-208	294	1	this	this	PRON
gujaf-208	294	2	implies	imply	VERB
gujaf-208	294	3	that	that	SCONJ
gujaf-208	294	4	a	a	DET
gujaf-208	294	5	negative	negative	ADJ
gujaf-208	294	6	relationship	relationship	NOUN
gujaf-208	294	7	exists	exist	VERB
gujaf-208	294	8	between	between	ADP
gujaf-208	294	9	firm	firm	ADJ
gujaf-208	294	10	size	size	NOUN
gujaf-208	294	11	and	and	CCONJ
gujaf-208	294	12	firm	firm	ADJ
gujaf-208	294	13	value	value	NOUN
gujaf-208	294	14	of	of	ADP
gujaf-208	294	15	listed	list	VERB
gujaf-208	294	16	financial	financial	ADJ
gujaf-208	294	17	service	service	NOUN
gujaf-208	294	18	firms	firm	NOUN
gujaf-208	294	19	in	in	ADP
gujaf-208	294	20	nigeria	nigeria	PROPN
gujaf-208	294	21	.	.	PUNCT
gujaf-208	295	1	this	this	DET
gujaf-208	295	2	relationship	relationship	NOUN
gujaf-208	295	3	indicates	indicate	VERB
gujaf-208	295	4	that	that	SCONJ
gujaf-208	295	5	both	both	DET
gujaf-208	295	6	variables	variable	NOUN
gujaf-208	295	7	are	be	AUX
gujaf-208	295	8	moving	move	VERB
gujaf-208	295	9	in	in	ADP
gujaf-208	295	10	the	the	DET
gujaf-208	295	11	inverse	inverse	NOUN
gujaf-208	295	12	direction	direction	NOUN
gujaf-208	295	13	.	.	PUNCT
gujaf-208	296	1	there	there	PRON
gujaf-208	296	2	is	be	VERB
gujaf-208	296	3	no	no	DET
gujaf-208	296	4	evidence	evidence	NOUN
gujaf-208	296	5	of	of	ADP
gujaf-208	296	6	possible	possible	ADJ
gujaf-208	296	7	multicollinearity	multicollinearity	NOUN
gujaf-208	296	8	among	among	ADP
gujaf-208	296	9	the	the	DET
gujaf-208	296	10	explanatory	explanatory	ADJ
gujaf-208	296	11	variables	variable	NOUN
gujaf-208	296	12	,	,	PUNCT
gujaf-208	296	13	according	accord	VERB
gujaf-208	296	14	to	to	ADP
gujaf-208	296	15	the	the	DET
gujaf-208	296	16	correlation	correlation	NOUN
gujaf-208	296	17	matrix	matrix	NOUN
gujaf-208	296	18	table	table	NOUN
gujaf-208	296	19	.	.	PUNCT
gujaf-208	297	1	this	this	PRON
gujaf-208	297	2	is	be	AUX
gujaf-208	297	3	because	because	SCONJ
gujaf-208	297	4	as	as	SCONJ
gujaf-208	297	5	shown	show	VERB
gujaf-208	297	6	in	in	ADP
gujaf-208	297	7	table	table	NOUN
gujaf-208	297	8	4.2	4.2	NUM
gujaf-208	297	9	,	,	PUNCT
gujaf-208	297	10	all	all	DET
gujaf-208	297	11	the	the	DET
gujaf-208	297	12	correlation	correlation	NOUN
gujaf-208	297	13	coefficients	coefficient	NOUN
gujaf-208	297	14	among	among	ADP
gujaf-208	297	15	the	the	DET
gujaf-208	297	16	explanatory	explanatory	ADJ
gujaf-208	297	17	variables	variable	NOUN
gujaf-208	297	18	are	be	AUX
gujaf-208	297	19	less	less	ADJ
gujaf-208	297	20	than	than	ADP
gujaf-208	297	21	0.80	0.80	NUM
gujaf-208	297	22	as	as	SCONJ
gujaf-208	297	23	propounded	propound	VERB
gujaf-208	297	24	by	by	ADP
gujaf-208	297	25	gujarati	gujarati	PROPN
gujaf-208	297	26	(	(	PUNCT
gujaf-208	297	27	2004	2004	NUM
gujaf-208	297	28	)	)	PUNCT
gujaf-208	297	29	.	.	PUNCT
gujaf-208	298	1	therefore	therefore	ADV
gujaf-208	298	2	,	,	PUNCT
gujaf-208	298	3	there	there	PRON
gujaf-208	298	4	is	be	VERB
gujaf-208	298	5	no	no	DET
gujaf-208	298	6	possible	possible	ADJ
gujaf-208	298	7	presence	presence	NOUN
gujaf-208	298	8	of	of	ADP
gujaf-208	298	9	multicollinearity	multicollinearity	NOUN
gujaf-208	298	10	among	among	ADP
gujaf-208	298	11	the	the	DET
gujaf-208	298	12	independent	independent	ADJ
gujaf-208	298	13	variables	variable	NOUN
gujaf-208	298	14	.	.	PUNCT
gujaf-208	299	1	gusau	gusau	ADJ
gujaf-208	299	2	journal	journal	PROPN
gujaf-208	299	3	of	of	ADP
gujaf-208	299	4	accounting	accounting	NOUN
gujaf-208	299	5	and	and	CCONJ
gujaf-208	299	6	finance	finance	NOUN
gujaf-208	299	7	,	,	PUNCT
gujaf-208	299	8	vol	vol	NOUN
gujaf-208	299	9	.	.	PROPN
gujaf-208	299	10	4	4	NUM
gujaf-208	299	11	,	,	PUNCT
gujaf-208	299	12	issue	issue	NOUN
gujaf-208	299	13	1	1	NUM
gujaf-208	299	14	,	,	PUNCT
gujaf-208	299	15	april	april	PROPN
gujaf-208	299	16	,	,	PUNCT
gujaf-208	299	17	2023	2023	NUM
gujaf-208	299	18	88	88	NUM
gujaf-208	299	19	table	table	NOUN
gujaf-208	299	20	4.3	4.3	NUM
gujaf-208	299	21	robustness	robustness	NOUN
gujaf-208	299	22	tests	test	NOUN
gujaf-208	299	23	tests	test	VERB
gujaf-208	299	24	chi	chi	ADJ
gujaf-208	299	25	-	-	PUNCT
gujaf-208	299	26	square	square	ADJ
gujaf-208	299	27	value	value	NOUN
gujaf-208	299	28	p	p	NOUN
gujaf-208	299	29	-	-	PUNCT
gujaf-208	299	30	value	value	NOUN
gujaf-208	299	31	hettest	hett	ADJ
gujaf-208	299	32	48008.50	48008.50	NUM
gujaf-208	299	33	0.0000	0.0000	NUM
gujaf-208	299	34	hausman	hausman	ADJ
gujaf-208	299	35	test	test	NOUN
gujaf-208	299	36	10.938	10.938	NUM
gujaf-208	299	37	0.053	0.053	NUM
gujaf-208	299	38	lm	lm	NOUN
gujaf-208	299	39	test	test	NOUN
gujaf-208	299	40	462.44	462.44	NUM
gujaf-208	299	41	0.0000	0.0000	NUM
gujaf-208	299	42	source	source	NOUN
gujaf-208	299	43	:	:	PUNCT
gujaf-208	299	44	stata	stata	NOUN
gujaf-208	299	45	output	output	NOUN
gujaf-208	299	46	(	(	PUNCT
gujaf-208	299	47	2023	2023	NUM
gujaf-208	299	48	)	)	PUNCT
gujaf-208	299	49	the	the	DET
gujaf-208	299	50	modified	modify	VERB
gujaf-208	299	51	wald	wald	PROPN
gujaf-208	299	52	test	test	NOUN
gujaf-208	299	53	was	be	AUX
gujaf-208	299	54	used	use	VERB
gujaf-208	299	55	to	to	PART
gujaf-208	299	56	test	test	VERB
gujaf-208	299	57	for	for	ADP
gujaf-208	299	58	the	the	DET
gujaf-208	299	59	presence	presence	NOUN
gujaf-208	299	60	of	of	ADP
gujaf-208	299	61	heteroskedasticity	heteroskedasticity	NOUN
gujaf-208	299	62	.	.	PUNCT
gujaf-208	300	1	the	the	DET
gujaf-208	300	2	chi	chi	ADJ
gujaf-208	300	3	-	-	PUNCT
gujaf-208	300	4	square	square	ADJ
gujaf-208	300	5	value	value	NOUN
gujaf-208	300	6	was	be	AUX
gujaf-208	300	7	48008.50	48008.50	NUM
gujaf-208	300	8	,	,	PUNCT
gujaf-208	300	9	with	with	ADP
gujaf-208	300	10	a	a	DET
gujaf-208	300	11	p	p	NOUN
gujaf-208	300	12	-	-	PUNCT
gujaf-208	300	13	value	value	NOUN
gujaf-208	300	14	of	of	ADP
gujaf-208	300	15	0.0000	0.0000	NUM
gujaf-208	300	16	,	,	PUNCT
gujaf-208	300	17	indicating	indicate	VERB
gujaf-208	300	18	that	that	SCONJ
gujaf-208	300	19	the	the	DET
gujaf-208	300	20	result	result	NOUN
gujaf-208	300	21	was	be	AUX
gujaf-208	300	22	significant	significant	ADJ
gujaf-208	300	23	.	.	PUNCT
gujaf-208	301	1	this	this	PRON
gujaf-208	301	2	indicates	indicate	VERB
gujaf-208	301	3	that	that	SCONJ
gujaf-208	301	4	there	there	PRON
gujaf-208	301	5	is	be	VERB
gujaf-208	301	6	presence	presence	NOUN
gujaf-208	301	7	of	of	ADP
gujaf-208	301	8	heteroskedasticity	heteroskedasticity	NOUN
gujaf-208	301	9	.	.	PUNCT
gujaf-208	302	1	the	the	DET
gujaf-208	302	2	research	research	NOUN
gujaf-208	302	3	carried	carry	VERB
gujaf-208	302	4	out	out	ADP
gujaf-208	302	5	multicollinearity	multicollinearity	NOUN
gujaf-208	302	6	test	test	NOUN
gujaf-208	302	7	to	to	PART
gujaf-208	302	8	show	show	VERB
gujaf-208	302	9	the	the	DET
gujaf-208	302	10	strength	strength	NOUN
gujaf-208	302	11	of	of	ADP
gujaf-208	302	12	the	the	DET
gujaf-208	302	13	relationship	relationship	NOUN
gujaf-208	302	14	among	among	ADP
gujaf-208	302	15	the	the	DET
gujaf-208	302	16	explanatory	explanatory	ADJ
gujaf-208	302	17	variables	variable	NOUN
gujaf-208	302	18	themselves	themselves	PRON
gujaf-208	302	19	.	.	PUNCT
gujaf-208	303	1	the	the	DET
gujaf-208	303	2	variance	variance	NOUN
gujaf-208	303	3	inflation	inflation	NOUN
gujaf-208	303	4	factor	factor	NOUN
gujaf-208	303	5	(	(	PUNCT
gujaf-208	303	6	vif	vif	NOUN
gujaf-208	303	7	)	)	PUNCT
gujaf-208	303	8	test	test	NOUN
gujaf-208	303	9	was	be	AUX
gujaf-208	303	10	conducted	conduct	VERB
gujaf-208	303	11	,	,	PUNCT
gujaf-208	303	12	and	and	CCONJ
gujaf-208	303	13	all	all	DET
gujaf-208	303	14	the	the	DET
gujaf-208	303	15	variables	variable	NOUN
gujaf-208	303	16	have	have	VERB
gujaf-208	303	17	values	value	NOUN
gujaf-208	303	18	less	less	ADJ
gujaf-208	303	19	than	than	ADP
gujaf-208	303	20	10	10	NUM
gujaf-208	303	21	and	and	CCONJ
gujaf-208	303	22	tolerance	tolerance	NOUN
gujaf-208	303	23	values	value	NOUN
gujaf-208	303	24	more	more	ADJ
gujaf-208	303	25	than	than	ADP
gujaf-208	303	26	0.10	0.10	NUM
gujaf-208	303	27	.	.	PUNCT
gujaf-208	304	1	(	(	PUNCT
gujaf-208	304	2	rule	rule	NOUN
gujaf-208	304	3	of	of	ADP
gujaf-208	304	4	thumb	thumb	NOUN
gujaf-208	304	5	)	)	PUNCT
gujaf-208	304	6	.	.	PUNCT
gujaf-208	305	1	this	this	PRON
gujaf-208	305	2	demonstrates	demonstrate	VERB
gujaf-208	305	3	that	that	SCONJ
gujaf-208	305	4	there	there	PRON
gujaf-208	305	5	is	be	VERB
gujaf-208	305	6	no	no	DET
gujaf-208	305	7	issue	issue	NOUN
gujaf-208	305	8	with	with	ADP
gujaf-208	305	9	multicollinearity	multicollinearity	NOUN
gujaf-208	305	10	.	.	PUNCT
gujaf-208	306	1	to	to	PART
gujaf-208	306	2	decide	decide	VERB
gujaf-208	306	3	between	between	ADP
gujaf-208	306	4	the	the	DET
gujaf-208	306	5	fixed	fix	VERB
gujaf-208	306	6	and	and	CCONJ
gujaf-208	306	7	random	random	ADJ
gujaf-208	306	8	effect	effect	NOUN
gujaf-208	306	9	models	model	NOUN
gujaf-208	306	10	,	,	PUNCT
gujaf-208	306	11	hausman	hausman	PROPN
gujaf-208	306	12	specification	specification	NOUN
gujaf-208	306	13	test	test	NOUN
gujaf-208	306	14	was	be	AUX
gujaf-208	306	15	conducted	conduct	VERB
gujaf-208	306	16	.	.	PUNCT
gujaf-208	307	1	the	the	DET
gujaf-208	307	2	hausman	hausman	PROPN
gujaf-208	307	3	specification	specification	NOUN
gujaf-208	307	4	test	test	NOUN
gujaf-208	307	5	was	be	AUX
gujaf-208	307	6	insignificant	insignificant	ADJ
gujaf-208	307	7	with	with	ADP
gujaf-208	307	8	a	a	DET
gujaf-208	307	9	chi	chi	ADJ
gujaf-208	307	10	square	square	ADJ
gujaf-208	307	11	value	value	NOUN
gujaf-208	307	12	of	of	ADP
gujaf-208	307	13	10.938	10.938	NUM
gujaf-208	307	14	and	and	CCONJ
gujaf-208	307	15	a	a	DET
gujaf-208	307	16	p	p	NOUN
gujaf-208	307	17	-	-	PUNCT
gujaf-208	307	18	value	value	NOUN
gujaf-208	307	19	of	of	ADP
gujaf-208	307	20	0.053	0.053	NUM
gujaf-208	307	21	which	which	PRON
gujaf-208	307	22	was	be	AUX
gujaf-208	307	23	in	in	ADP
gujaf-208	307	24	favor	favor	NOUN
gujaf-208	307	25	of	of	ADP
gujaf-208	307	26	the	the	DET
gujaf-208	307	27	random	random	ADJ
gujaf-208	307	28	effect	effect	NOUN
gujaf-208	307	29	model	model	NOUN
gujaf-208	307	30	.	.	PUNCT
gujaf-208	308	1	however	however	ADV
gujaf-208	308	2	,	,	PUNCT
gujaf-208	308	3	the	the	DET
gujaf-208	308	4	breusch	breusch	NOUN
gujaf-208	308	5	and	and	CCONJ
gujaf-208	308	6	pagan	pagan	VERB
gujaf-208	308	7	lagrangian	lagrangian	ADJ
gujaf-208	308	8	multiplier	multipli	ADJ
gujaf-208	308	9	test	test	NOUN
gujaf-208	308	10	for	for	ADP
gujaf-208	308	11	random	random	ADJ
gujaf-208	308	12	effects	effect	NOUN
gujaf-208	308	13	was	be	AUX
gujaf-208	308	14	carried	carry	VERB
gujaf-208	308	15	out	out	ADP
gujaf-208	308	16	in	in	ADP
gujaf-208	308	17	order	order	NOUN
gujaf-208	308	18	to	to	PART
gujaf-208	308	19	select	select	VERB
gujaf-208	308	20	between	between	ADP
gujaf-208	308	21	the	the	DET
gujaf-208	308	22	random	random	ADJ
gujaf-208	308	23	effect	effect	NOUN
gujaf-208	308	24	regression	regression	NOUN
gujaf-208	308	25	and	and	CCONJ
gujaf-208	308	26	the	the	DET
gujaf-208	308	27	pooled	pooled	ADJ
gujaf-208	308	28	ordinary	ordinary	ADJ
gujaf-208	308	29	least	least	ADJ
gujaf-208	308	30	square	square	ADJ
gujaf-208	308	31	(	(	PUNCT
gujaf-208	308	32	ols	ol	NOUN
gujaf-208	308	33	)	)	PUNCT
gujaf-208	308	34	regression	regression	NOUN
gujaf-208	308	35	.	.	PUNCT
gujaf-208	309	1	the	the	DET
gujaf-208	309	2	findings	finding	NOUN
gujaf-208	309	3	showed	show	VERB
gujaf-208	309	4	a	a	DET
gujaf-208	309	5	chi	chi	ADJ
gujaf-208	309	6	-	-	PUNCT
gujaf-208	309	7	square	square	ADJ
gujaf-208	309	8	value	value	NOUN
gujaf-208	309	9	of	of	ADP
gujaf-208	309	10	462.44	462.44	NUM
gujaf-208	309	11	and	and	CCONJ
gujaf-208	309	12	a	a	DET
gujaf-208	309	13	p	p	NOUN
gujaf-208	309	14	-	-	PUNCT
gujaf-208	309	15	value	value	NOUN
gujaf-208	309	16	of	of	ADP
gujaf-208	309	17	0.0000	0.0000	NUM
gujaf-208	309	18	,	,	PUNCT
gujaf-208	309	19	which	which	PRON
gujaf-208	309	20	is	be	AUX
gujaf-208	309	21	significant	significant	ADJ
gujaf-208	309	22	.	.	PUNCT
gujaf-208	310	1	this	this	PRON
gujaf-208	310	2	indicates	indicate	VERB
gujaf-208	310	3	that	that	SCONJ
gujaf-208	310	4	the	the	DET
gujaf-208	310	5	random	random	ADJ
gujaf-208	310	6	effect	effect	NOUN
gujaf-208	310	7	should	should	AUX
gujaf-208	310	8	be	be	AUX
gujaf-208	310	9	selected	select	VERB
gujaf-208	310	10	.	.	PUNCT
gujaf-208	311	1	however	however	ADV
gujaf-208	311	2	,	,	PUNCT
gujaf-208	311	3	the	the	DET
gujaf-208	311	4	presence	presence	NOUN
gujaf-208	311	5	of	of	ADP
gujaf-208	311	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-208	311	7	made	make	VERB
gujaf-208	311	8	the	the	DET
gujaf-208	311	9	researcher	researcher	NOUN
gujaf-208	311	10	run	run	VERB
gujaf-208	311	11	and	and	CCONJ
gujaf-208	311	12	interpret	interpret	VERB
gujaf-208	311	13	further	far	ADV
gujaf-208	311	14	feasible	feasible	ADJ
gujaf-208	311	15	generalized	generalized	ADJ
gujaf-208	311	16	least	least	ADV
gujaf-208	311	17	square	square	ADJ
gujaf-208	311	18	(	(	PUNCT
gujaf-208	311	19	fgls	fgls	NOUN
gujaf-208	311	20	)	)	PUNCT
gujaf-208	311	21	regression	regression	NOUN
gujaf-208	311	22	.	.	PUNCT
gujaf-208	312	1	table	table	NOUN
gujaf-208	312	2	4.4	4.4	NUM
gujaf-208	312	3	feasible	feasible	ADJ
gujaf-208	312	4	generalized	generalize	VERB
gujaf-208	312	5	least	least	ADJ
gujaf-208	312	6	square	square	ADJ
gujaf-208	312	7	regression	regression	NOUN
gujaf-208	312	8	result	result	PROPN
gujaf-208	312	9	tobin	tobin	PROPN
gujaf-208	312	10	’s	’s	PART
gujaf-208	312	11	q	q	PROPN
gujaf-208	312	12	coef	coef	PROPN
gujaf-208	312	13	.	.	PUNCT
gujaf-208	313	1	st.err	st.err	PROPN
gujaf-208	313	2	.	.	PROPN
gujaf-208	313	3	tvalue	tvalue	NOUN
gujaf-208	313	4	p	p	NOUN
gujaf-208	313	5	value	value	NOUN
gujaf-208	313	6	sig	sig	NOUN
gujaf-208	313	7	bgd	bgd	VERB
gujaf-208	313	8	0.899	0.899	NUM
gujaf-208	313	9	0.303	0.303	NUM
gujaf-208	313	10	2.97	2.97	NUM
gujaf-208	313	11	0.003	0.003	NUM
gujaf-208	313	12	*	*	PUNCT
gujaf-208	313	13	*	*	PUNCT
gujaf-208	313	14	*	*	PUNCT
gujaf-208	313	15	bna	bna	PROPN
gujaf-208	313	16	0.809	0.809	NUM
gujaf-208	313	17	0.245	0.245	NUM
gujaf-208	313	18	3.30	3.30	NUM
gujaf-208	313	19	0.001	0.001	NUM
gujaf-208	313	20	*	*	PUNCT
gujaf-208	313	21	*	*	PUNCT
gujaf-208	313	22	*	*	PUNCT
gujaf-208	313	23	bethd	bethd	PROPN
gujaf-208	313	24	0.296	0.296	NUM
gujaf-208	313	25	0.100	0.100	NUM
gujaf-208	313	26	2.95	2.95	NUM
gujaf-208	313	27	0.003	0.003	NUM
gujaf-208	313	28	*	*	PUNCT
gujaf-208	313	29	*	*	PUNCT
gujaf-208	313	30	*	*	PUNCT
gujaf-208	313	31	bpcon	bpcon	NOUN
gujaf-208	313	32	0.023	0.023	NUM
gujaf-208	313	33	0.090	0.090	NUM
gujaf-208	313	34	0.25	0.25	NUM
gujaf-208	313	35	0.800	0.800	NUM
gujaf-208	313	36	fsize	fsize	NOUN
gujaf-208	313	37	-0.121	-0.121	NOUN
gujaf-208	313	38	0.017	0.017	NUM
gujaf-208	313	39	-7.05	-7.05	NUM
gujaf-208	313	40	0.000	0.000	NUM
gujaf-208	313	41	*	*	PUNCT
gujaf-208	313	42	*	*	PUNCT
gujaf-208	313	43	*	*	PUNCT
gujaf-208	313	44	constant	constant	ADJ
gujaf-208	313	45	2.958	2.958	NUM
gujaf-208	313	46	0.401	0.401	NUM
gujaf-208	313	47	7.38	7.38	NUM
gujaf-208	313	48	0.000	0.000	NUM
gujaf-208	313	49	*	*	PUNCT
gujaf-208	313	50	*	*	PUNCT
gujaf-208	313	51	*	*	PUNCT
gujaf-208	313	52	number	number	NOUN
gujaf-208	313	53	of	of	ADP
gujaf-208	313	54	obs	obs	PROPN
gujaf-208	313	55	315	315	NUM
gujaf-208	313	56	chi	chi	ADJ
gujaf-208	313	57	-	-	PUNCT
gujaf-208	313	58	square	square	NOUN
gujaf-208	313	59	60.229	60.229	NUM
gujaf-208	313	60	prob	prob	NOUN
gujaf-208	313	61	>	>	X
gujaf-208	313	62	chi2	chi2	NOUN
gujaf-208	313	63	0.000	0.000	NUM
gujaf-208	314	1	*	*	PUNCT
gujaf-208	314	2	*	*	PUNCT
gujaf-208	314	3	*	*	PUNCT
gujaf-208	314	4	p<0.01	p<0.01	PROPN
gujaf-208	314	5	,	,	PUNCT
gujaf-208	314	6	*	*	PUNCT
gujaf-208	314	7	*	*	NOUN
gujaf-208	314	8	p<0.05	p<0.05	NOUN
gujaf-208	314	9	,	,	PUNCT
gujaf-208	314	10	*	*	SYM
gujaf-208	314	11	p<0.1	p<0.1	NUM
gujaf-208	314	12	source	source	NOUN
gujaf-208	314	13	:	:	PUNCT
gujaf-208	314	14	stata	stata	NOUN
gujaf-208	314	15	output	output	NOUN
gujaf-208	314	16	,	,	PUNCT
gujaf-208	314	17	2023	2023	NUM
gujaf-208	314	18	gusau	gusau	ADJ
gujaf-208	314	19	journal	journal	NOUN
gujaf-208	314	20	of	of	ADP
gujaf-208	314	21	accounting	accounting	NOUN
gujaf-208	314	22	and	and	CCONJ
gujaf-208	314	23	finance	finance	NOUN
gujaf-208	314	24	,	,	PUNCT
gujaf-208	314	25	vol	vol	NOUN
gujaf-208	314	26	.	.	PROPN
gujaf-208	314	27	4	4	NUM
gujaf-208	314	28	,	,	PUNCT
gujaf-208	314	29	issue	issue	NOUN
gujaf-208	314	30	1	1	NUM
gujaf-208	314	31	,	,	PUNCT
gujaf-208	314	32	april	april	PROPN
gujaf-208	314	33	,	,	PUNCT
gujaf-208	314	34	2023	2023	NUM
gujaf-208	314	35	89	89	NUM
gujaf-208	314	36	the	the	DET
gujaf-208	314	37	fitness	fitness	NOUN
gujaf-208	314	38	of	of	ADP
gujaf-208	314	39	the	the	DET
gujaf-208	314	40	model	model	NOUN
gujaf-208	314	41	of	of	ADP
gujaf-208	314	42	the	the	DET
gujaf-208	314	43	study	study	NOUN
gujaf-208	314	44	as	as	SCONJ
gujaf-208	314	45	revealed	reveal	VERB
gujaf-208	314	46	in	in	ADP
gujaf-208	314	47	table	table	NOUN
gujaf-208	314	48	4.4	4.4	NUM
gujaf-208	314	49	shows	show	VERB
gujaf-208	314	50	a	a	DET
gujaf-208	314	51	chi	chi	ADJ
gujaf-208	314	52	-	-	PUNCT
gujaf-208	314	53	square	square	ADJ
gujaf-208	314	54	value	value	NOUN
gujaf-208	314	55	of	of	ADP
gujaf-208	314	56	60.229	60.229	NUM
gujaf-208	314	57	which	which	PRON
gujaf-208	314	58	is	be	AUX
gujaf-208	314	59	significant	significant	ADJ
gujaf-208	314	60	at	at	ADP
gujaf-208	314	61	1	1	NUM
gujaf-208	314	62	%	%	NOUN
gujaf-208	314	63	.	.	PUNCT
gujaf-208	315	1	this	this	PRON
gujaf-208	315	2	led	lead	VERB
gujaf-208	315	3	to	to	ADP
gujaf-208	315	4	the	the	DET
gujaf-208	315	5	robustness	robustness	NOUN
gujaf-208	315	6	of	of	ADP
gujaf-208	315	7	the	the	DET
gujaf-208	315	8	result	result	NOUN
gujaf-208	315	9	and	and	CCONJ
gujaf-208	315	10	subsequent	subsequent	ADJ
gujaf-208	315	11	discussions	discussion	NOUN
gujaf-208	315	12	that	that	PRON
gujaf-208	315	13	followed	follow	VERB
gujaf-208	315	14	:	:	PUNCT
gujaf-208	315	15	table	table	NOUN
gujaf-208	315	16	4.3	4.3	NUM
gujaf-208	315	17	reveals	reveal	VERB
gujaf-208	315	18	that	that	SCONJ
gujaf-208	315	19	gender	gender	NOUN
gujaf-208	315	20	diversity	diversity	NOUN
gujaf-208	315	21	on	on	ADP
gujaf-208	315	22	the	the	DET
gujaf-208	315	23	board	board	NOUN
gujaf-208	315	24	has	have	VERB
gujaf-208	315	25	a	a	DET
gujaf-208	315	26	coefficient	coefficient	NOUN
gujaf-208	315	27	of	of	ADP
gujaf-208	315	28	0.899	0.899	NUM
gujaf-208	315	29	and	and	CCONJ
gujaf-208	315	30	a	a	DET
gujaf-208	315	31	p	p	NOUN
gujaf-208	315	32	-	-	PUNCT
gujaf-208	315	33	value	value	NOUN
gujaf-208	315	34	of	of	ADP
gujaf-208	315	35	0.003	0.003	NUM
gujaf-208	315	36	,	,	PUNCT
gujaf-208	315	37	which	which	PRON
gujaf-208	315	38	is	be	AUX
gujaf-208	315	39	statistically	statistically	ADV
gujaf-208	315	40	significant	significant	ADJ
gujaf-208	315	41	at	at	ADP
gujaf-208	315	42	1	1	NUM
gujaf-208	315	43	%	%	NOUN
gujaf-208	315	44	.	.	PUNCT
gujaf-208	316	1	the	the	DET
gujaf-208	316	2	findings	finding	NOUN
gujaf-208	316	3	show	show	VERB
gujaf-208	316	4	that	that	SCONJ
gujaf-208	316	5	gender	gender	NOUN
gujaf-208	316	6	diversity	diversity	NOUN
gujaf-208	316	7	on	on	ADP
gujaf-208	316	8	corporate	corporate	ADJ
gujaf-208	316	9	boards	board	NOUN
gujaf-208	316	10	has	have	VERB
gujaf-208	316	11	a	a	DET
gujaf-208	316	12	positive	positive	ADJ
gujaf-208	316	13	and	and	CCONJ
gujaf-208	316	14	significant	significant	ADJ
gujaf-208	316	15	impact	impact	NOUN
gujaf-208	316	16	on	on	ADP
gujaf-208	316	17	firm	firm	ADJ
gujaf-208	316	18	value	value	NOUN
gujaf-208	316	19	.	.	PUNCT
gujaf-208	317	1	by	by	ADP
gujaf-208	317	2	implication	implication	NOUN
gujaf-208	317	3	,	,	PUNCT
gujaf-208	317	4	it	it	PRON
gujaf-208	317	5	means	mean	VERB
gujaf-208	317	6	an	an	DET
gujaf-208	317	7	increase	increase	NOUN
gujaf-208	317	8	in	in	ADP
gujaf-208	317	9	board	board	NOUN
gujaf-208	317	10	gender	gender	NOUN
gujaf-208	317	11	diversity	diversity	NOUN
gujaf-208	317	12	will	will	AUX
gujaf-208	317	13	contribute	contribute	VERB
gujaf-208	317	14	to	to	ADP
gujaf-208	317	15	a	a	DET
gujaf-208	317	16	rise	rise	NOUN
gujaf-208	317	17	in	in	ADP
gujaf-208	317	18	the	the	DET
gujaf-208	317	19	firm	firm	ADJ
gujaf-208	317	20	value	value	NOUN
gujaf-208	317	21	of	of	ADP
gujaf-208	317	22	nigeria	nigeria	PROPN
gujaf-208	317	23	’s	’s	PART
gujaf-208	317	24	publicly	publicly	ADV
gujaf-208	317	25	traded	trade	VERB
gujaf-208	317	26	financial	financial	ADJ
gujaf-208	317	27	service	service	NOUN
gujaf-208	317	28	firms	firm	NOUN
gujaf-208	317	29	.	.	PUNCT
gujaf-208	318	1	this	this	PRON
gujaf-208	318	2	is	be	AUX
gujaf-208	318	3	because	because	SCONJ
gujaf-208	318	4	positive	positive	ADJ
gujaf-208	318	5	female	female	ADJ
gujaf-208	318	6	participation	participation	NOUN
gujaf-208	318	7	among	among	ADP
gujaf-208	318	8	corporate	corporate	ADJ
gujaf-208	318	9	directors	director	NOUN
gujaf-208	318	10	strengthens	strengthen	VERB
gujaf-208	318	11	corporate	corporate	ADJ
gujaf-208	318	12	reputation	reputation	NOUN
gujaf-208	318	13	and	and	CCONJ
gujaf-208	318	14	raises	raise	VERB
gujaf-208	318	15	the	the	DET
gujaf-208	318	16	company	company	NOUN
gujaf-208	318	17	’s	’s	PART
gujaf-208	318	18	worth	worth	ADJ
gujaf-208	318	19	.	.	PUNCT
gujaf-208	319	1	the	the	DET
gujaf-208	319	2	null	null	ADJ
gujaf-208	319	3	hypothesis	hypothesis	NOUN
gujaf-208	319	4	which	which	PRON
gujaf-208	319	5	states	state	VERB
gujaf-208	319	6	that	that	SCONJ
gujaf-208	319	7	board	board	NOUN
gujaf-208	319	8	gender	gender	NOUN
gujaf-208	319	9	diversity	diversity	NOUN
gujaf-208	319	10	has	have	VERB
gujaf-208	319	11	no	no	DET
gujaf-208	319	12	significant	significant	ADJ
gujaf-208	319	13	effect	effect	NOUN
gujaf-208	319	14	on	on	ADP
gujaf-208	319	15	firm	firm	ADJ
gujaf-208	319	16	value	value	NOUN
gujaf-208	319	17	of	of	ADP
gujaf-208	319	18	listed	list	VERB
gujaf-208	319	19	financial	financial	ADJ
gujaf-208	319	20	service	service	NOUN
gujaf-208	319	21	firms	firm	NOUN
gujaf-208	319	22	in	in	ADP
gujaf-208	319	23	nigeria	nigeria	PROPN
gujaf-208	319	24	is	be	AUX
gujaf-208	319	25	thus	thus	ADV
gujaf-208	319	26	rejected	reject	VERB
gujaf-208	319	27	.	.	PUNCT
gujaf-208	320	1	this	this	DET
gujaf-208	320	2	research	research	NOUN
gujaf-208	320	3	agrees	agree	VERB
gujaf-208	320	4	with	with	ADP
gujaf-208	320	5	the	the	DET
gujaf-208	320	6	study	study	NOUN
gujaf-208	320	7	of	of	ADP
gujaf-208	320	8	salem	salem	PROPN
gujaf-208	320	9	et	et	PROPN
gujaf-208	320	10	al	al	PROPN
gujaf-208	320	11	.	.	PROPN
gujaf-208	320	12	,	,	PUNCT
gujaf-208	320	13	(	(	PUNCT
gujaf-208	320	14	2019	2019	NUM
gujaf-208	320	15	)	)	PUNCT
gujaf-208	320	16	,	,	PUNCT
gujaf-208	320	17	however	however	ADV
gujaf-208	320	18	,	,	PUNCT
gujaf-208	320	19	it	it	PRON
gujaf-208	320	20	disagrees	disagree	VERB
gujaf-208	320	21	the	the	DET
gujaf-208	320	22	study	study	NOUN
gujaf-208	320	23	of	of	ADP
gujaf-208	320	24	tarigan	tarigan	NOUN
gujaf-208	320	25	et	et	PROPN
gujaf-208	320	26	al	al	PROPN
gujaf-208	320	27	.	.	PROPN
gujaf-208	320	28	,	,	PUNCT
gujaf-208	320	29	(	(	PUNCT
gujaf-208	320	30	2018	2018	NUM
gujaf-208	320	31	)	)	PUNCT
gujaf-208	320	32	.	.	PUNCT
gujaf-208	321	1	the	the	DET
gujaf-208	321	2	result	result	NOUN
gujaf-208	321	3	in	in	ADP
gujaf-208	321	4	table	table	NOUN
gujaf-208	321	5	4.3	4.3	NUM
gujaf-208	321	6	shows	show	VERB
gujaf-208	321	7	board	board	NOUN
gujaf-208	321	8	nationality	nationality	NOUN
gujaf-208	321	9	has	have	VERB
gujaf-208	321	10	a	a	DET
gujaf-208	321	11	coefficient	coefficient	NOUN
gujaf-208	321	12	of	of	ADP
gujaf-208	321	13	0.809	0.809	NUM
gujaf-208	321	14	with	with	ADP
gujaf-208	321	15	a	a	DET
gujaf-208	321	16	pvalue	pvalue	NOUN
gujaf-208	321	17	of	of	ADP
gujaf-208	321	18	0.001	0.001	NUM
gujaf-208	321	19	which	which	PRON
gujaf-208	321	20	is	be	AUX
gujaf-208	321	21	statistically	statistically	ADV
gujaf-208	321	22	significant	significant	ADJ
gujaf-208	321	23	at	at	ADP
gujaf-208	321	24	1	1	NUM
gujaf-208	321	25	%	%	NOUN
gujaf-208	321	26	.	.	PUNCT
gujaf-208	322	1	the	the	DET
gujaf-208	322	2	findings	finding	NOUN
gujaf-208	322	3	suggest	suggest	VERB
gujaf-208	322	4	that	that	SCONJ
gujaf-208	322	5	board	board	NOUN
gujaf-208	322	6	nationality	nationality	NOUN
gujaf-208	322	7	has	have	VERB
gujaf-208	322	8	a	a	DET
gujaf-208	322	9	favorable	favorable	ADJ
gujaf-208	322	10	and	and	CCONJ
gujaf-208	322	11	considerable	considerable	ADJ
gujaf-208	322	12	impact	impact	NOUN
gujaf-208	322	13	on	on	ADP
gujaf-208	322	14	firm	firm	ADJ
gujaf-208	322	15	value	value	NOUN
gujaf-208	322	16	.	.	PUNCT
gujaf-208	323	1	by	by	ADP
gujaf-208	323	2	implication	implication	NOUN
gujaf-208	323	3	,	,	PUNCT
gujaf-208	323	4	it	it	PRON
gujaf-208	323	5	means	mean	VERB
gujaf-208	323	6	that	that	SCONJ
gujaf-208	323	7	adding	add	VERB
gujaf-208	323	8	more	more	ADJ
gujaf-208	323	9	foreign	foreign	ADJ
gujaf-208	323	10	directors	director	NOUN
gujaf-208	323	11	to	to	ADP
gujaf-208	323	12	the	the	DET
gujaf-208	323	13	board	board	NOUN
gujaf-208	323	14	of	of	ADP
gujaf-208	323	15	nigeria	nigeria	PROPN
gujaf-208	323	16	’s	’s	PART
gujaf-208	323	17	publicly	publicly	ADV
gujaf-208	323	18	traded	trade	VERB
gujaf-208	323	19	financial	financial	ADJ
gujaf-208	323	20	service	service	NOUN
gujaf-208	323	21	firms	firm	NOUN
gujaf-208	323	22	will	will	AUX
gujaf-208	323	23	enhance	enhance	VERB
gujaf-208	323	24	the	the	DET
gujaf-208	323	25	firm	firm	ADJ
gujaf-208	323	26	value	value	NOUN
gujaf-208	323	27	.	.	PUNCT
gujaf-208	324	1	this	this	PRON
gujaf-208	324	2	is	be	AUX
gujaf-208	324	3	because	because	SCONJ
gujaf-208	324	4	foreign	foreign	ADJ
gujaf-208	324	5	directors	director	NOUN
gujaf-208	324	6	bring	bring	VERB
gujaf-208	324	7	valuable	valuable	ADJ
gujaf-208	324	8	and	and	CCONJ
gujaf-208	324	9	diverse	diverse	ADJ
gujaf-208	324	10	experience	experience	NOUN
gujaf-208	324	11	to	to	ADP
gujaf-208	324	12	the	the	DET
gujaf-208	324	13	table	table	NOUN
gujaf-208	324	14	that	that	SCONJ
gujaf-208	324	15	local	local	ADJ
gujaf-208	324	16	board	board	NOUN
gujaf-208	324	17	members	member	NOUN
gujaf-208	324	18	lack	lack	VERB
gujaf-208	324	19	,	,	PUNCT
gujaf-208	324	20	and	and	CCONJ
gujaf-208	324	21	their	their	PRON
gujaf-208	324	22	presence	presence	NOUN
gujaf-208	324	23	on	on	ADP
gujaf-208	324	24	the	the	DET
gujaf-208	324	25	board	board	NOUN
gujaf-208	324	26	helps	help	VERB
gujaf-208	324	27	to	to	PART
gujaf-208	324	28	persuade	persuade	VERB
gujaf-208	324	29	international	international	ADJ
gujaf-208	324	30	investors	investor	NOUN
gujaf-208	324	31	that	that	SCONJ
gujaf-208	324	32	the	the	DET
gujaf-208	324	33	company	company	NOUN
gujaf-208	324	34	is	be	AUX
gujaf-208	324	35	acting	act	VERB
gujaf-208	324	36	in	in	ADP
gujaf-208	324	37	their	their	PRON
gujaf-208	324	38	best	good	ADJ
gujaf-208	324	39	interests	interest	NOUN
gujaf-208	324	40	.	.	PUNCT
gujaf-208	325	1	this	this	PRON
gujaf-208	325	2	provides	provide	VERB
gujaf-208	325	3	evidence	evidence	NOUN
gujaf-208	325	4	for	for	ADP
gujaf-208	325	5	rejecting	reject	VERB
gujaf-208	325	6	the	the	DET
gujaf-208	325	7	null	null	ADJ
gujaf-208	325	8	hypothesis	hypothesis	NOUN
gujaf-208	325	9	,	,	PUNCT
gujaf-208	325	10	which	which	PRON
gujaf-208	325	11	states	state	VERB
gujaf-208	325	12	that	that	SCONJ
gujaf-208	325	13	board	board	NOUN
gujaf-208	325	14	nationality	nationality	NOUN
gujaf-208	325	15	has	have	VERB
gujaf-208	325	16	no	no	DET
gujaf-208	325	17	significant	significant	ADJ
gujaf-208	325	18	effect	effect	NOUN
gujaf-208	325	19	on	on	ADP
gujaf-208	325	20	the	the	DET
gujaf-208	325	21	firm	firm	ADJ
gujaf-208	325	22	value	value	NOUN
gujaf-208	325	23	of	of	ADP
gujaf-208	325	24	listed	list	VERB
gujaf-208	325	25	financial	financial	ADJ
gujaf-208	325	26	service	service	NOUN
gujaf-208	325	27	firms	firm	NOUN
gujaf-208	325	28	in	in	ADP
gujaf-208	325	29	nigeria	nigeria	PROPN
gujaf-208	325	30	.	.	PUNCT
gujaf-208	326	1	this	this	DET
gujaf-208	326	2	study	study	NOUN
gujaf-208	326	3	supports	support	VERB
gujaf-208	326	4	the	the	DET
gujaf-208	326	5	research	research	NOUN
gujaf-208	326	6	of	of	ADP
gujaf-208	326	7	woschkowiak	woschkowiak	NOUN
gujaf-208	326	8	(	(	PUNCT
gujaf-208	326	9	2018	2018	NUM
gujaf-208	326	10	)	)	PUNCT
gujaf-208	326	11	and	and	CCONJ
gujaf-208	326	12	contradicts	contradict	VERB
gujaf-208	326	13	the	the	DET
gujaf-208	326	14	study	study	NOUN
gujaf-208	326	15	of	of	ADP
gujaf-208	326	16	charles	charles	PROPN
gujaf-208	326	17	et	et	PROPN
gujaf-208	326	18	al	al	PROPN
gujaf-208	326	19	.	.	PROPN
gujaf-208	327	1	(	(	PUNCT
gujaf-208	327	2	2018	2018	NUM
gujaf-208	327	3	)	)	PUNCT
gujaf-208	327	4	.	.	PUNCT
gujaf-208	328	1	in	in	ADP
gujaf-208	328	2	addition	addition	NOUN
gujaf-208	328	3	,	,	PUNCT
gujaf-208	328	4	table	table	NOUN
gujaf-208	328	5	4.3	4.3	NUM
gujaf-208	328	6	shows	show	VERB
gujaf-208	328	7	that	that	SCONJ
gujaf-208	328	8	board	board	NOUN
gujaf-208	328	9	ethnic	ethnic	ADJ
gujaf-208	328	10	diversity	diversity	NOUN
gujaf-208	328	11	has	have	VERB
gujaf-208	328	12	a	a	DET
gujaf-208	328	13	coefficient	coefficient	NOUN
gujaf-208	328	14	of	of	ADP
gujaf-208	328	15	0.296	0.296	NUM
gujaf-208	328	16	with	with	ADP
gujaf-208	328	17	a	a	DET
gujaf-208	328	18	p	p	NOUN
gujaf-208	328	19	-	-	PUNCT
gujaf-208	328	20	value	value	NOUN
gujaf-208	328	21	of	of	ADP
gujaf-208	328	22	0.003	0.003	NUM
gujaf-208	328	23	which	which	PRON
gujaf-208	328	24	is	be	AUX
gujaf-208	328	25	statistically	statistically	ADV
gujaf-208	328	26	significant	significant	ADJ
gujaf-208	328	27	at	at	ADP
gujaf-208	328	28	1	1	NUM
gujaf-208	328	29	%	%	NOUN
gujaf-208	328	30	.	.	PUNCT
gujaf-208	329	1	the	the	DET
gujaf-208	329	2	findings	finding	NOUN
gujaf-208	329	3	show	show	VERB
gujaf-208	329	4	that	that	SCONJ
gujaf-208	329	5	ethnic	ethnic	ADJ
gujaf-208	329	6	diversity	diversity	NOUN
gujaf-208	329	7	on	on	ADP
gujaf-208	329	8	the	the	DET
gujaf-208	329	9	board	board	NOUN
gujaf-208	329	10	of	of	ADP
gujaf-208	329	11	directors	director	NOUN
gujaf-208	329	12	has	have	VERB
gujaf-208	329	13	a	a	DET
gujaf-208	329	14	favorable	favorable	ADJ
gujaf-208	329	15	and	and	CCONJ
gujaf-208	329	16	significant	significant	ADJ
gujaf-208	329	17	impact	impact	NOUN
gujaf-208	329	18	on	on	ADP
gujaf-208	329	19	the	the	DET
gujaf-208	329	20	firm	firm	ADJ
gujaf-208	329	21	value	value	NOUN
gujaf-208	329	22	.	.	PUNCT
gujaf-208	330	1	by	by	ADP
gujaf-208	330	2	implication	implication	NOUN
gujaf-208	330	3	,	,	PUNCT
gujaf-208	330	4	this	this	PRON
gujaf-208	330	5	means	mean	VERB
gujaf-208	330	6	that	that	SCONJ
gujaf-208	330	7	an	an	DET
gujaf-208	330	8	increase	increase	NOUN
gujaf-208	330	9	in	in	ADP
gujaf-208	330	10	the	the	DET
gujaf-208	330	11	mix	mix	NOUN
gujaf-208	330	12	of	of	ADP
gujaf-208	330	13	northerners	northerner	NOUN
gujaf-208	330	14	and	and	CCONJ
gujaf-208	330	15	southerners	southerner	NOUN
gujaf-208	330	16	on	on	ADP
gujaf-208	330	17	the	the	DET
gujaf-208	330	18	board	board	NOUN
gujaf-208	330	19	of	of	ADP
gujaf-208	330	20	directors	director	NOUN
gujaf-208	330	21	will	will	AUX
gujaf-208	330	22	lead	lead	VERB
gujaf-208	330	23	to	to	ADP
gujaf-208	330	24	a	a	DET
gujaf-208	330	25	rise	rise	NOUN
gujaf-208	330	26	in	in	ADP
gujaf-208	330	27	the	the	DET
gujaf-208	330	28	firm	firm	ADJ
gujaf-208	330	29	value	value	NOUN
gujaf-208	330	30	of	of	ADP
gujaf-208	330	31	nigeria	nigeria	PROPN
gujaf-208	330	32	’s	’s	PART
gujaf-208	330	33	listed	list	VERB
gujaf-208	330	34	financial	financial	ADJ
gujaf-208	330	35	service	service	NOUN
gujaf-208	330	36	firms	firm	NOUN
gujaf-208	330	37	.	.	PUNCT
gujaf-208	331	1	this	this	PRON
gujaf-208	331	2	can	can	AUX
gujaf-208	331	3	be	be	AUX
gujaf-208	331	4	possible	possible	ADJ
gujaf-208	331	5	because	because	SCONJ
gujaf-208	331	6	people	people	NOUN
gujaf-208	331	7	from	from	ADP
gujaf-208	331	8	various	various	ADJ
gujaf-208	331	9	ethnic	ethnic	ADJ
gujaf-208	331	10	backgrounds	background	NOUN
gujaf-208	331	11	are	be	AUX
gujaf-208	331	12	more	more	ADV
gujaf-208	331	13	inclined	inclined	ADJ
gujaf-208	331	14	to	to	PART
gujaf-208	331	15	approach	approach	VERB
gujaf-208	331	16	challenges	challenge	NOUN
gujaf-208	331	17	in	in	ADP
gujaf-208	331	18	distinctive	distinctive	ADJ
gujaf-208	331	19	ways	way	NOUN
gujaf-208	331	20	,	,	PUNCT
gujaf-208	331	21	encouraging	encourage	VERB
gujaf-208	331	22	the	the	DET
gujaf-208	331	23	board	board	NOUN
gujaf-208	331	24	to	to	PART
gujaf-208	331	25	explore	explore	VERB
gujaf-208	331	26	a	a	DET
gujaf-208	331	27	larger	large	ADJ
gujaf-208	331	28	variety	variety	NOUN
gujaf-208	331	29	of	of	ADP
gujaf-208	331	30	options	option	NOUN
gujaf-208	331	31	and	and	CCONJ
gujaf-208	331	32	strategies	strategy	NOUN
gujaf-208	331	33	when	when	SCONJ
gujaf-208	331	34	it	it	PRON
gujaf-208	331	35	comes	come	VERB
gujaf-208	331	36	to	to	ADP
gujaf-208	331	37	addressing	address	VERB
gujaf-208	331	38	organizational	organizational	ADJ
gujaf-208	331	39	issues	issue	NOUN
gujaf-208	331	40	.	.	PUNCT
gujaf-208	332	1	this	this	PRON
gujaf-208	332	2	provides	provide	VERB
gujaf-208	332	3	evidence	evidence	NOUN
gujaf-208	332	4	for	for	ADP
gujaf-208	332	5	rejecting	reject	VERB
gujaf-208	332	6	the	the	DET
gujaf-208	332	7	null	null	ADJ
gujaf-208	332	8	hypothesis	hypothesis	NOUN
gujaf-208	332	9	,	,	PUNCT
gujaf-208	332	10	which	which	PRON
gujaf-208	332	11	states	state	VERB
gujaf-208	332	12	that	that	SCONJ
gujaf-208	332	13	board	board	NOUN
gujaf-208	332	14	ethnic	ethnic	ADJ
gujaf-208	332	15	diversity	diversity	NOUN
gujaf-208	332	16	has	have	VERB
gujaf-208	332	17	no	no	DET
gujaf-208	332	18	significant	significant	ADJ
gujaf-208	332	19	effect	effect	NOUN
gujaf-208	332	20	on	on	ADP
gujaf-208	332	21	firm	firm	ADJ
gujaf-208	332	22	value	value	NOUN
gujaf-208	332	23	of	of	ADP
gujaf-208	332	24	listed	list	VERB
gujaf-208	332	25	financial	financial	ADJ
gujaf-208	332	26	service	service	NOUN
gujaf-208	332	27	firms	firm	NOUN
gujaf-208	332	28	in	in	ADP
gujaf-208	332	29	nigeria	nigeria	PROPN
gujaf-208	332	30	.	.	PUNCT
gujaf-208	333	1	gusau	gusau	PROPN
gujaf-208	333	2	journal	journal	PROPN
gujaf-208	333	3	of	of	ADP
gujaf-208	333	4	accounting	accounting	NOUN
gujaf-208	333	5	and	and	CCONJ
gujaf-208	333	6	finance	finance	NOUN
gujaf-208	333	7	,	,	PUNCT
gujaf-208	333	8	vol	vol	NOUN
gujaf-208	333	9	.	.	PROPN
gujaf-208	333	10	4	4	NUM
gujaf-208	333	11	,	,	PUNCT
gujaf-208	333	12	issue	issue	NOUN
gujaf-208	333	13	1	1	NUM
gujaf-208	333	14	,	,	PUNCT
gujaf-208	333	15	april	april	PROPN
gujaf-208	333	16	,	,	PUNCT
gujaf-208	333	17	2023	2023	NUM
gujaf-208	333	18	90	90	NUM
gujaf-208	333	19	the	the	DET
gujaf-208	333	20	findings	finding	NOUN
gujaf-208	333	21	are	be	AUX
gujaf-208	333	22	consistent	consistent	ADJ
gujaf-208	333	23	is	be	AUX
gujaf-208	333	24	with	with	ADP
gujaf-208	333	25	chuah	chuah	NOUN
gujaf-208	333	26	and	and	CCONJ
gujaf-208	333	27	hooy	hooy	ADJ
gujaf-208	333	28	(	(	PUNCT
gujaf-208	333	29	2018	2018	NUM
gujaf-208	333	30	)	)	PUNCT
gujaf-208	333	31	but	but	CCONJ
gujaf-208	333	32	not	not	PART
gujaf-208	333	33	in	in	ADP
gujaf-208	333	34	line	line	NOUN
gujaf-208	333	35	with	with	ADP
gujaf-208	333	36	ilogho	ilogho	NOUN
gujaf-208	333	37	(	(	PUNCT
gujaf-208	333	38	2017	2017	NUM
gujaf-208	333	39	)	)	PUNCT
gujaf-208	333	40	.	.	PUNCT
gujaf-208	334	1	furthermore	furthermore	ADV
gujaf-208	334	2	,	,	PUNCT
gujaf-208	334	3	from	from	ADP
gujaf-208	334	4	table	table	NOUN
gujaf-208	334	5	4.3	4.3	NUM
gujaf-208	334	6	,	,	PUNCT
gujaf-208	334	7	political	political	ADJ
gujaf-208	334	8	connection	connection	NOUN
gujaf-208	334	9	has	have	VERB
gujaf-208	334	10	a	a	DET
gujaf-208	334	11	coefficient	coefficient	NOUN
gujaf-208	334	12	of	of	ADP
gujaf-208	334	13	0.023	0.023	NUM
gujaf-208	334	14	with	with	ADP
gujaf-208	334	15	a	a	DET
gujaf-208	334	16	p	p	NOUN
gujaf-208	334	17	-	-	PUNCT
gujaf-208	334	18	value	value	NOUN
gujaf-208	334	19	of	of	ADP
gujaf-208	334	20	0.800	0.800	NUM
gujaf-208	334	21	,	,	PUNCT
gujaf-208	334	22	which	which	PRON
gujaf-208	334	23	is	be	AUX
gujaf-208	334	24	insignificant	insignificant	ADJ
gujaf-208	334	25	.	.	PUNCT
gujaf-208	335	1	the	the	DET
gujaf-208	335	2	result	result	NOUN
gujaf-208	335	3	shows	show	VERB
gujaf-208	335	4	that	that	SCONJ
gujaf-208	335	5	the	the	DET
gujaf-208	335	6	positive	positive	ADJ
gujaf-208	335	7	link	link	NOUN
gujaf-208	335	8	between	between	ADP
gujaf-208	335	9	political	political	ADJ
gujaf-208	335	10	connection	connection	NOUN
gujaf-208	335	11	and	and	CCONJ
gujaf-208	335	12	firm	firm	ADJ
gujaf-208	335	13	value	value	NOUN
gujaf-208	335	14	is	be	AUX
gujaf-208	335	15	insignificant	insignificant	ADJ
gujaf-208	335	16	.	.	PUNCT
gujaf-208	336	1	the	the	DET
gujaf-208	336	2	study	study	NOUN
gujaf-208	336	3	,	,	PUNCT
gujaf-208	336	4	however	however	ADV
gujaf-208	336	5	,	,	PUNCT
gujaf-208	336	6	fails	fail	VERB
gujaf-208	336	7	to	to	PART
gujaf-208	336	8	reject	reject	VERB
gujaf-208	336	9	the	the	DET
gujaf-208	336	10	null	null	ADJ
gujaf-208	336	11	hypothesis	hypothesis	NOUN
gujaf-208	336	12	,	,	PUNCT
gujaf-208	336	13	which	which	PRON
gujaf-208	336	14	states	state	VERB
gujaf-208	336	15	that	that	SCONJ
gujaf-208	336	16	political	political	ADJ
gujaf-208	336	17	connections	connection	NOUN
gujaf-208	336	18	have	have	VERB
gujaf-208	336	19	no	no	DET
gujaf-208	336	20	significant	significant	ADJ
gujaf-208	336	21	effect	effect	NOUN
gujaf-208	336	22	on	on	ADP
gujaf-208	336	23	the	the	DET
gujaf-208	336	24	firm	firm	ADJ
gujaf-208	336	25	value	value	NOUN
gujaf-208	336	26	of	of	ADP
gujaf-208	336	27	nigeria	nigeria	PROPN
gujaf-208	336	28	’s	’s	PART
gujaf-208	336	29	listed	list	VERB
gujaf-208	336	30	financial	financial	ADJ
gujaf-208	336	31	service	service	NOUN
gujaf-208	336	32	firms	firm	NOUN
gujaf-208	336	33	.	.	PUNCT
gujaf-208	337	1	the	the	DET
gujaf-208	337	2	findings	finding	NOUN
gujaf-208	337	3	are	be	AUX
gujaf-208	337	4	in	in	ADP
gujaf-208	337	5	line	line	NOUN
gujaf-208	337	6	with	with	ADP
gujaf-208	337	7	that	that	PRON
gujaf-208	337	8	of	of	ADP
gujaf-208	337	9	berkman	berkman	NOUN
gujaf-208	337	10	and	and	CCONJ
gujaf-208	337	11	galpoththage	galpoththage	NOUN
gujaf-208	337	12	(	(	PUNCT
gujaf-208	337	13	2016	2016	NUM
gujaf-208	337	14	)	)	PUNCT
gujaf-208	337	15	but	but	CCONJ
gujaf-208	337	16	contradict	contradict	VERB
gujaf-208	337	17	chung	chung	PROPN
gujaf-208	337	18	et	et	PROPN
gujaf-208	337	19	al	al	PROPN
gujaf-208	337	20	.	.	PROPN
gujaf-208	337	21	,	,	PUNCT
gujaf-208	337	22	(	(	PUNCT
gujaf-208	337	23	2019	2019	NUM
gujaf-208	337	24	)	)	PUNCT
gujaf-208	337	25	,	,	PUNCT
gujaf-208	337	26	who	who	PRON
gujaf-208	337	27	showed	show	VERB
gujaf-208	337	28	a	a	DET
gujaf-208	337	29	substantial	substantial	ADJ
gujaf-208	337	30	relationship	relationship	NOUN
gujaf-208	337	31	between	between	ADP
gujaf-208	337	32	political	political	ADJ
gujaf-208	337	33	connection	connection	NOUN
gujaf-208	337	34	and	and	CCONJ
gujaf-208	337	35	firm	firm	ADJ
gujaf-208	337	36	value	value	NOUN
gujaf-208	337	37	.	.	PUNCT
gujaf-208	338	1	5	5	X
gujaf-208	338	2	.	.	X
gujaf-208	338	3	recommendation	recommendation	NOUN
gujaf-208	338	4	and	and	CCONJ
gujaf-208	338	5	conclusion	conclusion	NOUN
gujaf-208	338	6	the	the	DET
gujaf-208	338	7	research	research	NOUN
gujaf-208	338	8	looked	look	VERB
gujaf-208	338	9	into	into	ADP
gujaf-208	338	10	the	the	DET
gujaf-208	338	11	effect	effect	NOUN
gujaf-208	338	12	of	of	ADP
gujaf-208	338	13	board	board	NOUN
gujaf-208	338	14	diversity	diversity	NOUN
gujaf-208	338	15	and	and	CCONJ
gujaf-208	338	16	political	political	ADJ
gujaf-208	338	17	connections	connection	NOUN
gujaf-208	338	18	on	on	ADP
gujaf-208	338	19	firm	firm	ADJ
gujaf-208	338	20	value	value	NOUN
gujaf-208	338	21	of	of	ADP
gujaf-208	338	22	listed	list	VERB
gujaf-208	338	23	financial	financial	ADJ
gujaf-208	338	24	service	service	NOUN
gujaf-208	338	25	firms	firm	NOUN
gujaf-208	338	26	in	in	ADP
gujaf-208	338	27	nigeria	nigeria	PROPN
gujaf-208	338	28	.	.	PUNCT
gujaf-208	339	1	based	base	VERB
gujaf-208	339	2	on	on	ADP
gujaf-208	339	3	the	the	DET
gujaf-208	339	4	findings	finding	NOUN
gujaf-208	339	5	,	,	PUNCT
gujaf-208	339	6	the	the	DET
gujaf-208	339	7	research	research	NOUN
gujaf-208	339	8	concludes	conclude	VERB
gujaf-208	339	9	that	that	SCONJ
gujaf-208	339	10	board	board	NOUN
gujaf-208	339	11	gender	gender	NOUN
gujaf-208	339	12	diversity	diversity	NOUN
gujaf-208	339	13	,	,	PUNCT
gujaf-208	339	14	board	board	NOUN
gujaf-208	339	15	nationality	nationality	NOUN
gujaf-208	339	16	,	,	PUNCT
gujaf-208	339	17	and	and	CCONJ
gujaf-208	339	18	board	board	NOUN
gujaf-208	339	19	ethnic	ethnic	ADJ
gujaf-208	339	20	diversity	diversity	NOUN
gujaf-208	339	21	have	have	VERB
gujaf-208	339	22	significant	significant	ADJ
gujaf-208	339	23	effects	effect	NOUN
gujaf-208	339	24	on	on	ADP
gujaf-208	339	25	the	the	DET
gujaf-208	339	26	firm	firm	ADJ
gujaf-208	339	27	value	value	NOUN
gujaf-208	339	28	of	of	ADP
gujaf-208	339	29	nigeria	nigeria	PROPN
gujaf-208	339	30	’s	’s	PART
gujaf-208	339	31	listed	list	VERB
gujaf-208	339	32	financial	financial	ADJ
gujaf-208	339	33	service	service	NOUN
gujaf-208	339	34	firms	firm	NOUN
gujaf-208	339	35	,	,	PUNCT
gujaf-208	339	36	while	while	SCONJ
gujaf-208	339	37	political	political	ADJ
gujaf-208	339	38	connections	connection	NOUN
gujaf-208	339	39	do	do	AUX
gujaf-208	339	40	not	not	PART
gujaf-208	339	41	have	have	VERB
gujaf-208	339	42	a	a	DET
gujaf-208	339	43	significant	significant	ADJ
gujaf-208	339	44	effect	effect	NOUN
gujaf-208	339	45	on	on	ADP
gujaf-208	339	46	the	the	DET
gujaf-208	339	47	firm	firm	ADJ
gujaf-208	339	48	value	value	NOUN
gujaf-208	339	49	of	of	ADP
gujaf-208	339	50	listed	list	VERB
gujaf-208	339	51	financial	financial	ADJ
gujaf-208	339	52	service	service	NOUN
gujaf-208	339	53	firms	firm	NOUN
gujaf-208	339	54	in	in	ADP
gujaf-208	339	55	nigeria	nigeria	PROPN
gujaf-208	339	56	.	.	PUNCT
gujaf-208	340	1	according	accord	VERB
gujaf-208	340	2	to	to	ADP
gujaf-208	340	3	the	the	DET
gujaf-208	340	4	findings	finding	NOUN
gujaf-208	340	5	,	,	PUNCT
gujaf-208	340	6	the	the	DET
gujaf-208	340	7	research	research	NOUN
gujaf-208	340	8	recommends	recommend	VERB
gujaf-208	340	9	that	that	SCONJ
gujaf-208	340	10	females	female	NOUN
gujaf-208	340	11	should	should	AUX
gujaf-208	340	12	be	be	AUX
gujaf-208	340	13	considered	consider	VERB
gujaf-208	340	14	for	for	ADP
gujaf-208	340	15	directorship	directorship	NOUN
gujaf-208	340	16	positions	position	NOUN
gujaf-208	340	17	in	in	ADP
gujaf-208	340	18	order	order	NOUN
gujaf-208	340	19	to	to	PART
gujaf-208	340	20	boost	boost	VERB
gujaf-208	340	21	the	the	DET
gujaf-208	340	22	firm	firm	NOUN
gujaf-208	340	23	's	's	PART
gujaf-208	340	24	value	value	NOUN
gujaf-208	340	25	in	in	ADP
gujaf-208	340	26	line	line	NOUN
gujaf-208	340	27	with	with	ADP
gujaf-208	340	28	the	the	DET
gujaf-208	340	29	resource	resource	NOUN
gujaf-208	340	30	dependency	dependency	NOUN
gujaf-208	340	31	theory	theory	NOUN
gujaf-208	340	32	proposition	proposition	NOUN
gujaf-208	340	33	;	;	PUNCT
gujaf-208	340	34	they	they	PRON
gujaf-208	340	35	should	should	AUX
gujaf-208	340	36	also	also	ADV
gujaf-208	340	37	look	look	VERB
gujaf-208	340	38	at	at	ADP
gujaf-208	340	39	the	the	DET
gujaf-208	340	40	possibility	possibility	NOUN
gujaf-208	340	41	of	of	ADP
gujaf-208	340	42	board	board	NOUN
gujaf-208	340	43	mixture	mixture	NOUN
gujaf-208	340	44	with	with	ADP
gujaf-208	340	45	foreign	foreign	ADJ
gujaf-208	340	46	directors	director	NOUN
gujaf-208	340	47	,	,	PUNCT
gujaf-208	340	48	as	as	SCONJ
gujaf-208	340	49	their	their	PRON
gujaf-208	340	50	presence	presence	NOUN
gujaf-208	340	51	on	on	ADP
gujaf-208	340	52	the	the	DET
gujaf-208	340	53	board	board	NOUN
gujaf-208	340	54	could	could	AUX
gujaf-208	340	55	likely	likely	ADV
gujaf-208	340	56	attract	attract	VERB
gujaf-208	340	57	foreign	foreign	ADJ
gujaf-208	340	58	investors	investor	NOUN
gujaf-208	340	59	to	to	ADP
gujaf-208	340	60	the	the	DET
gujaf-208	340	61	firm	firm	NOUN
gujaf-208	340	62	;	;	PUNCT
gujaf-208	340	63	and	and	CCONJ
gujaf-208	340	64	lastly	lastly	ADV
gujaf-208	340	65	,	,	PUNCT
gujaf-208	340	66	the	the	DET
gujaf-208	340	67	board	board	NOUN
gujaf-208	340	68	of	of	ADP
gujaf-208	340	69	directors	director	NOUN
gujaf-208	340	70	should	should	AUX
gujaf-208	340	71	consist	consist	VERB
gujaf-208	340	72	of	of	ADP
gujaf-208	340	73	a	a	DET
gujaf-208	340	74	mix	mix	NOUN
gujaf-208	340	75	of	of	ADP
gujaf-208	340	76	both	both	DET
gujaf-208	340	77	northerners	northerner	NOUN
gujaf-208	340	78	and	and	CCONJ
gujaf-208	340	79	southerners	southerner	NOUN
gujaf-208	340	80	in	in	ADP
gujaf-208	340	81	nigeria	nigeria	PROPN
gujaf-208	340	82	.	.	PUNCT
gujaf-208	341	1	this	this	PRON
gujaf-208	341	2	is	be	AUX
gujaf-208	341	3	logical	logical	ADJ
gujaf-208	341	4	,	,	PUNCT
gujaf-208	341	5	because	because	SCONJ
gujaf-208	341	6	an	an	DET
gujaf-208	341	7	ethnically	ethnically	ADV
gujaf-208	341	8	diverse	diverse	ADJ
gujaf-208	341	9	board	board	NOUN
gujaf-208	341	10	would	would	AUX
gujaf-208	341	11	have	have	VERB
gujaf-208	341	12	a	a	DET
gujaf-208	341	13	lot	lot	NOUN
gujaf-208	341	14	of	of	ADP
gujaf-208	341	15	synergy	synergy	NOUN
gujaf-208	341	16	and	and	CCONJ
gujaf-208	341	17	its	its	PRON
gujaf-208	341	18	decisions	decision	NOUN
gujaf-208	341	19	are	be	AUX
gujaf-208	341	20	expected	expect	VERB
gujaf-208	341	21	to	to	PART
gujaf-208	341	22	have	have	VERB
gujaf-208	341	23	a	a	DET
gujaf-208	341	24	bearing	bearing	NOUN
gujaf-208	341	25	on	on	ADP
gujaf-208	341	26	all	all	DET
gujaf-208	341	27	ethnic	ethnic	ADJ
gujaf-208	341	28	groups	group	NOUN
gujaf-208	341	29	across	across	ADP
gujaf-208	341	30	the	the	DET
gujaf-208	341	31	country	country	NOUN
gujaf-208	341	32	.	.	PUNCT
gujaf-208	342	1	also	also	ADV
gujaf-208	342	2	,	,	PUNCT
gujaf-208	342	3	ethnic	ethnic	ADJ
gujaf-208	342	4	diversity	diversity	NOUN
gujaf-208	342	5	helps	help	VERB
gujaf-208	342	6	to	to	PART
gujaf-208	342	7	create	create	VERB
gujaf-208	342	8	a	a	DET
gujaf-208	342	9	higher	high	ADJ
gujaf-208	342	10	degree	degree	NOUN
gujaf-208	342	11	of	of	ADP
gujaf-208	342	12	corporate	corporate	ADJ
gujaf-208	342	13	governance	governance	NOUN
gujaf-208	342	14	and	and	CCONJ
gujaf-208	342	15	hereby	hereby	ADV
gujaf-208	342	16	increase	increase	VERB
gujaf-208	342	17	the	the	DET
gujaf-208	342	18	firm	firm	ADJ
gujaf-208	342	19	value	value	NOUN
gujaf-208	342	20	.	.	PUNCT
gujaf-208	343	1	gusau	gusau	ADJ
gujaf-208	343	2	journal	journal	PROPN
gujaf-208	343	3	of	of	ADP
gujaf-208	343	4	accounting	accounting	NOUN
gujaf-208	343	5	and	and	CCONJ
gujaf-208	343	6	finance	finance	NOUN
gujaf-208	343	7	,	,	PUNCT
gujaf-208	343	8	vol	vol	NOUN
gujaf-208	343	9	.	.	PROPN
gujaf-208	343	10	4	4	NUM
gujaf-208	343	11	,	,	PUNCT
gujaf-208	343	12	issue	issue	NOUN
gujaf-208	343	13	1	1	NUM
gujaf-208	343	14	,	,	PUNCT
gujaf-208	343	15	april	april	PROPN
gujaf-208	343	16	,	,	PUNCT
gujaf-208	343	17	2023	2023	NUM
gujaf-208	343	18	91	91	NUM
gujaf-208	343	19	references	reference	NOUN
gujaf-208	343	20	abubakar	abubakar	PROPN
gujaf-208	343	21	,	,	PUNCT
gujaf-208	343	22	a.	a.	NOUN
gujaf-208	343	23	(	(	PUNCT
gujaf-208	343	24	2018	2018	NUM
gujaf-208	343	25	)	)	PUNCT
gujaf-208	343	26	.	.	PUNCT
gujaf-208	344	1	corporate	corporate	ADJ
gujaf-208	344	2	board	board	NOUN
gujaf-208	344	3	diversity	diversity	NOUN
gujaf-208	344	4	and	and	CCONJ
gujaf-208	344	5	financial	financial	ADJ
gujaf-208	344	6	performance	performance	NOUN
gujaf-208	344	7	 	 	SPACE
gujaf-208	344	8	:	:	PUNCT
gujaf-208	344	9	panel	panel	NOUN
gujaf-208	344	10	data	datum	NOUN
gujaf-208	344	11	evidence	evidence	NOUN
gujaf-208	344	12	from	from	ADP
gujaf-208	344	13	quoted	quote	VERB
gujaf-208	344	14	deposit	deposit	NOUN
gujaf-208	344	15	money	money	NOUN
gujaf-208	344	16	banks	bank	NOUN
gujaf-208	344	17	in	in	ADP
gujaf-208	344	18	nigeria	nigeria	PROPN
gujaf-208	344	19	.	.	PUNCT
gujaf-208	345	1	journal	journal	PROPN
gujaf-208	345	2	of	of	ADP
gujaf-208	345	3	humanities	humanity	NOUN
gujaf-208	345	4	,	,	PUNCT
gujaf-208	345	5	law	law	NOUN
gujaf-208	345	6	,	,	PUNCT
gujaf-208	345	7	social	social	PROPN
gujaf-208	345	8	&	&	CCONJ
gujaf-208	345	9	management	management	NOUN
gujaf-208	345	10	sciences	science	NOUN
gujaf-208	345	11	,	,	PUNCT
gujaf-208	345	12	1(1	1(1	NUM
gujaf-208	345	13	)	)	PUNCT
gujaf-208	345	14	,	,	PUNCT
gujaf-208	345	15	30–47	30–47	NUM
gujaf-208	345	16	.	.	PUNCT
gujaf-208	346	1	anderson	anderson	PROPN
gujaf-208	346	2	,	,	PUNCT
gujaf-208	346	3	r.c	r.c	PROPN
gujaf-208	346	4	.	.	PROPN
gujaf-208	346	5	,	,	PUNCT
gujaf-208	346	6	reeb	reeb	PROPN
gujaf-208	346	7	,	,	PUNCT
gujaf-208	346	8	d.	d.	PROPN
gujaf-208	346	9	m.	m.	PROPN
gujaf-208	346	10	,	,	PUNCT
gujaf-208	346	11	upadhayay	upadhayay	NOUN
gujaf-208	346	12	,	,	PUNCT
gujaf-208	346	13	a.	a.	NOUN
gujaf-208	346	14	&	&	CCONJ
gujaf-208	346	15	zhao	zhao	PROPN
gujaf-208	346	16	,	,	PUNCT
gujaf-208	346	17	w.	w.	PROPN
gujaf-208	346	18	(	(	PUNCT
gujaf-208	346	19	2011	2011	NUM
gujaf-208	346	20	)	)	PUNCT
gujaf-208	346	21	.	.	PUNCT
gujaf-208	347	1	the	the	DET
gujaf-208	347	2	economics	economic	NOUN
gujaf-208	347	3	of	of	ADP
gujaf-208	347	4	director	director	NOUN
gujaf-208	347	5	heterogeneity	heterogeneity	NOUN
gujaf-208	347	6	.	.	PUNCT
gujaf-208	348	1	journal	journal	NOUN
gujaf-208	348	2	of	of	ADP
gujaf-208	348	3	financial	financial	ADJ
gujaf-208	348	4	management	management	NOUN
gujaf-208	348	5	,	,	PUNCT
gujaf-208	348	6	40	40	NUM
gujaf-208	348	7	,	,	PUNCT
gujaf-208	348	8	5	5	NUM
gujaf-208	348	9	-	-	SYM
gujaf-208	348	10	38	38	NUM
gujaf-208	348	11	.	.	PUNCT
gujaf-208	349	1	anh	anh	PROPN
gujaf-208	349	2	,	,	PUNCT
gujaf-208	349	3	v.	v.	ADP
gujaf-208	349	4	t.	t.	PROPN
gujaf-208	349	5	t.	t.	PROPN
gujaf-208	349	6	,	,	PUNCT
gujaf-208	349	7	&	&	CCONJ
gujaf-208	349	8	khanh	khanh	PROPN
gujaf-208	349	9	,	,	PUNCT
gujaf-208	349	10	b.	b.	PROPN
gujaf-208	349	11	p.	p.	PROPN
gujaf-208	349	12	n.	n.	PROPN
gujaf-208	349	13	(	(	PUNCT
gujaf-208	349	14	2017	2017	NUM
gujaf-208	349	15	)	)	PUNCT
gujaf-208	349	16	.	.	PUNCT
gujaf-208	350	1	impact	impact	NOUN
gujaf-208	350	2	of	of	ADP
gujaf-208	350	3	board	board	NOUN
gujaf-208	350	4	gender	gender	NOUN
gujaf-208	350	5	diversity	diversity	NOUN
gujaf-208	350	6	on	on	ADP
gujaf-208	350	7	firm	firm	ADJ
gujaf-208	350	8	value	value	NOUN
gujaf-208	350	9	:	:	PUNCT
gujaf-208	350	10	international	international	ADJ
gujaf-208	350	11	evidence	evidence	NOUN
gujaf-208	350	12	.	.	PUNCT
gujaf-208	351	1	journal	journal	NOUN
gujaf-208	351	2	of	of	ADP
gujaf-208	351	3	economics	economic	NOUN
gujaf-208	351	4	and	and	CCONJ
gujaf-208	351	5	development	development	NOUN
gujaf-208	351	6	,	,	PUNCT
gujaf-208	351	7	19(1	19(1	NUM
gujaf-208	351	8	)	)	PUNCT
gujaf-208	351	9	,	,	PUNCT
gujaf-208	351	10	65–76	65–76	NUM
gujaf-208	351	11	.	.	PUNCT
gujaf-208	352	1	awan	awan	PROPN
gujaf-208	352	2	,	,	PUNCT
gujaf-208	352	3	a.	a.	NOUN
gujaf-208	352	4	g.	g.	PROPN
gujaf-208	352	5	,	,	PUNCT
gujaf-208	352	6	lodhi	lodhi	PROPN
gujaf-208	352	7	,	,	PUNCT
gujaf-208	352	8	m.	m.	NOUN
gujaf-208	352	9	u.	u.	PROPN
gujaf-208	352	10	,	,	PUNCT
gujaf-208	352	11	&	&	CCONJ
gujaf-208	352	12	hussain	hussain	PROPN
gujaf-208	352	13	,	,	PUNCT
gujaf-208	352	14	d.	d.	PROPN
gujaf-208	352	15	(	(	PUNCT
gujaf-208	352	16	2018	2018	NUM
gujaf-208	352	17	)	)	PUNCT
gujaf-208	352	18	.	.	PUNCT
gujaf-208	353	1	determinants	determinant	NOUN
gujaf-208	353	2	of	of	ADP
gujaf-208	353	3	firm	firm	ADJ
gujaf-208	353	4	value	value	NOUN
gujaf-208	353	5	 	 	SPACE
gujaf-208	353	6	:	:	PUNCT
gujaf-208	353	7	a	a	DET
gujaf-208	353	8	case	case	NOUN
gujaf-208	353	9	study	study	NOUN
gujaf-208	353	10	of	of	ADP
gujaf-208	353	11	chamical	chamical	ADJ
gujaf-208	353	12	industries	industry	NOUN
gujaf-208	353	13	of	of	ADP
gujaf-208	353	14	pakistan	pakistan	PROPN
gujaf-208	353	15	.	.	PUNCT
gujaf-208	354	1	global	global	ADJ
gujaf-208	354	2	journal	journal	PROPN
gujaf-208	354	3	of	of	ADP
gujaf-208	354	4	management	management	NOUN
gujaf-208	354	5	,	,	PUNCT
gujaf-208	354	6	social	social	ADJ
gujaf-208	354	7	sciences	science	NOUN
gujaf-208	354	8	and	and	CCONJ
gujaf-208	354	9	humanities	humanity	NOUN
gujaf-208	354	10	,	,	PUNCT
gujaf-208	354	11	4(1	4(1	NOUN
gujaf-208	354	12	)	)	PUNCT
gujaf-208	354	13	,	,	PUNCT
gujaf-208	354	14	46–61	46–61	NUM
gujaf-208	354	15	.	.	PUNCT
gujaf-208	355	1	berkman	berkman	NOUN
gujaf-208	355	2	,	,	PUNCT
gujaf-208	355	3	h.	h.	PROPN
gujaf-208	355	4	,	,	PUNCT
gujaf-208	355	5	&	&	CCONJ
gujaf-208	355	6	galpoththage	galpoththage	PROPN
gujaf-208	355	7	,	,	PUNCT
gujaf-208	355	8	v.	v.	PROPN
gujaf-208	355	9	(	(	PUNCT
gujaf-208	355	10	2016	2016	NUM
gujaf-208	355	11	)	)	PUNCT
gujaf-208	355	12	.	.	PUNCT
gujaf-208	356	1	political	political	ADJ
gujaf-208	356	2	connections	connection	NOUN
gujaf-208	356	3	and	and	CCONJ
gujaf-208	356	4	firm	firm	ADJ
gujaf-208	356	5	value	value	NOUN
gujaf-208	356	6	:	:	PUNCT
gujaf-208	356	7	an	an	DET
gujaf-208	356	8	analysis	analysis	NOUN
gujaf-208	356	9	of	of	ADP
gujaf-208	356	10	listed	list	VERB
gujaf-208	356	11	firms	firm	NOUN
gujaf-208	356	12	in	in	ADP
gujaf-208	356	13	sri	sri	PROPN
gujaf-208	356	14	lanka	lanka	PROPN
gujaf-208	356	15	.	.	PUNCT
gujaf-208	357	1	pacific	pacific	PROPN
gujaf-208	357	2	accounting	accounting	PROPN
gujaf-208	357	3	review	review	PROPN
gujaf-208	357	4	,	,	PUNCT
gujaf-208	357	5	28(1	28(1	NOUN
gujaf-208	357	6	)	)	PUNCT
gujaf-208	357	7	,	,	PUNCT
gujaf-208	358	1	92–106	92–106	NUM
gujaf-208	358	2	.	.	PUNCT
gujaf-208	359	1	bliss	bliss	ADJ
gujaf-208	359	2	,	,	PUNCT
gujaf-208	359	3	m.	m.	NOUN
gujaf-208	359	4	a.	a.	PROPN
gujaf-208	359	5	,	,	PUNCT
gujaf-208	359	6	&	&	CCONJ
gujaf-208	359	7	gul	gul	PROPN
gujaf-208	359	8	,	,	PUNCT
gujaf-208	359	9	f.	f.	PROPN
gujaf-208	359	10	a.	a.	PROPN
gujaf-208	360	1	(	(	PUNCT
gujaf-208	360	2	2012	2012	NUM
gujaf-208	360	3	)	)	PUNCT
gujaf-208	360	4	.	.	PUNCT
gujaf-208	361	1	political	political	ADJ
gujaf-208	361	2	connection	connection	NOUN
gujaf-208	361	3	and	and	CCONJ
gujaf-208	361	4	cost	cost	NOUN
gujaf-208	361	5	of	of	ADP
gujaf-208	361	6	debt	debt	NOUN
gujaf-208	361	7	:	:	PUNCT
gujaf-208	361	8	some	some	DET
gujaf-208	361	9	malaysian	malaysian	ADJ
gujaf-208	361	10	evidence	evidence	NOUN
gujaf-208	361	11	.	.	PUNCT
gujaf-208	362	1	journal	journal	NOUN
gujaf-208	362	2	of	of	ADP
gujaf-208	362	3	banking	banking	NOUN
gujaf-208	362	4	and	and	CCONJ
gujaf-208	362	5	finance	finance	NOUN
gujaf-208	362	6	,	,	PUNCT
gujaf-208	362	7	36(5	36(5	NUM
gujaf-208	362	8	)	)	PUNCT
gujaf-208	362	9	,	,	PUNCT
gujaf-208	362	10	1520–1527	1520–1527	NUM
gujaf-208	362	11	.	.	PUNCT
gujaf-208	363	1	borghesi	borghesi	PROPN
gujaf-208	363	2	,	,	PUNCT
gujaf-208	363	3	r.	r.	PROPN
gujaf-208	363	4	,	,	PUNCT
gujaf-208	363	5	chang	chang	PROPN
gujaf-208	363	6	,	,	PUNCT
gujaf-208	363	7	k.	k.	PROPN
gujaf-208	363	8	,	,	PUNCT
gujaf-208	363	9	&	&	CCONJ
gujaf-208	363	10	li	li	PROPN
gujaf-208	363	11	,	,	PUNCT
gujaf-208	363	12	y.	y.	PROPN
gujaf-208	363	13	(	(	PUNCT
gujaf-208	363	14	2019	2019	NUM
gujaf-208	363	15	)	)	PUNCT
gujaf-208	363	16	.	.	PUNCT
gujaf-208	364	1	firm	firm	ADJ
gujaf-208	364	2	value	value	NOUN
gujaf-208	364	3	in	in	ADP
gujaf-208	364	4	commonly	commonly	ADV
gujaf-208	364	5	uncertain	uncertain	ADJ
gujaf-208	364	6	times	time	NOUN
gujaf-208	364	7	 	 	SPACE
gujaf-208	364	8	:	:	PUNCT
gujaf-208	364	9	the	the	DET
gujaf-208	364	10	divergent	divergent	ADJ
gujaf-208	364	11	effects	effect	NOUN
gujaf-208	364	12	of	of	ADP
gujaf-208	364	13	corporate	corporate	ADJ
gujaf-208	364	14	governance	governance	NOUN
gujaf-208	364	15	and	and	CCONJ
gujaf-208	364	16	csr	csr	PROPN
gujaf-208	364	17	.	.	PROPN
gujaf-208	364	18	applied	apply	VERB
gujaf-208	364	19	economics	economic	NOUN
gujaf-208	364	20	,	,	PUNCT
gujaf-208	364	21	1–16	1–16	PROPN
gujaf-208	364	22	.	.	PUNCT
gujaf-208	365	1	carter	carter	PROPN
gujaf-208	365	2	,	,	PUNCT
gujaf-208	365	3	d.	d.	PROPN
gujaf-208	365	4	a.	a.	PROPN
gujaf-208	365	5	,	,	PUNCT
gujaf-208	365	6	simkins	simkin	VERB
gujaf-208	365	7	,	,	PUNCT
gujaf-208	365	8	b.	b.	PROPN
gujaf-208	365	9	j.	j.	PROPN
gujaf-208	365	10	,	,	PUNCT
gujaf-208	365	11	souza	souza	PROPN
gujaf-208	365	12	,	,	PUNCT
gujaf-208	365	13	f.	f.	PROPN
gujaf-208	365	14	d.	d.	PROPN
gujaf-208	365	15	,	,	PUNCT
gujaf-208	365	16	&	&	CCONJ
gujaf-208	365	17	simpson	simpson	PROPN
gujaf-208	365	18	,	,	PUNCT
gujaf-208	365	19	w.	w.	PROPN
gujaf-208	365	20	g.	g.	PROPN
gujaf-208	365	21	(	(	PUNCT
gujaf-208	365	22	2007	2007	NUM
gujaf-208	365	23	)	)	PUNCT
gujaf-208	365	24	.	.	PUNCT
gujaf-208	366	1	the	the	DET
gujaf-208	366	2	diversity	diversity	NOUN
gujaf-208	366	3	of	of	ADP
gujaf-208	366	4	corporate	corporate	ADJ
gujaf-208	366	5	board	board	NOUN
gujaf-208	366	6	committees	committee	NOUN
gujaf-208	366	7	and	and	CCONJ
gujaf-208	366	8	financial	financial	ADJ
gujaf-208	366	9	performance	performance	NOUN
gujaf-208	366	10	.	.	PUNCT
gujaf-208	367	1	chaney	chaney	PROPN
gujaf-208	367	2	,	,	PUNCT
gujaf-208	367	3	p.	p.	PROPN
gujaf-208	367	4	k.	k.	PROPN
gujaf-208	367	5	,	,	PUNCT
gujaf-208	367	6	faccio	faccio	PROPN
gujaf-208	367	7	,	,	PUNCT
gujaf-208	367	8	m.	m.	NOUN
gujaf-208	367	9	,	,	PUNCT
gujaf-208	367	10	parsely	parsely	ADV
gujaf-208	367	11	,	,	PUNCT
gujaf-208	367	12	d.	d.	PROPN
gujaf-208	367	13	(	(	PUNCT
gujaf-208	367	14	2011	2011	NUM
gujaf-208	367	15	)	)	PUNCT
gujaf-208	367	16	.	.	PUNCT
gujaf-208	368	1	the	the	DET
gujaf-208	368	2	quality	quality	NOUN
gujaf-208	368	3	of	of	ADP
gujaf-208	368	4	accounting	accounting	NOUN
gujaf-208	368	5	information	information	NOUN
gujaf-208	368	6	in	in	ADP
gujaf-208	368	7	politically	politically	ADV
gujaf-208	368	8	connected	connect	VERB
gujaf-208	368	9	firms	firm	NOUN
gujaf-208	368	10	.	.	PUNCT
gujaf-208	369	1	journal	journal	NOUN
gujaf-208	369	2	of	of	ADP
gujaf-208	369	3	accounting	accounting	NOUN
gujaf-208	369	4	and	and	CCONJ
gujaf-208	369	5	economics	economic	NOUN
gujaf-208	369	6	,	,	PUNCT
gujaf-208	369	7	51(2	51(2	NUM
gujaf-208	369	8	)	)	PUNCT
gujaf-208	369	9	,	,	PUNCT
gujaf-208	369	10	58	58	NUM
gujaf-208	369	11	-	-	SYM
gujaf-208	369	12	76	76	NUM
gujaf-208	369	13	.	.	PUNCT
gujaf-208	370	1	charles	charles	PROPN
gujaf-208	370	2	,	,	PUNCT
gujaf-208	370	3	o.	o.	PROPN
gujaf-208	370	4	,	,	PUNCT
gujaf-208	370	5	opemipo	opemipo	NOUN
gujaf-208	370	6	,	,	PUNCT
gujaf-208	370	7	a.	a.	NOUN
gujaf-208	370	8	v.	v.	PROPN
gujaf-208	370	9	,	,	PUNCT
gujaf-208	370	10	&	&	CCONJ
gujaf-208	370	11	sunday	sunday	PROPN
gujaf-208	370	12	,	,	PUNCT
gujaf-208	370	13	e.	e.	PROPN
gujaf-208	370	14	o.	o.	PROPN
gujaf-208	370	15	(	(	PUNCT
gujaf-208	370	16	2018	2018	NUM
gujaf-208	370	17	)	)	PUNCT
gujaf-208	370	18	.	.	PUNCT
gujaf-208	371	1	corporate	corporate	ADJ
gujaf-208	371	2	board	board	NOUN
gujaf-208	371	3	diversity	diversity	NOUN
gujaf-208	371	4	and	and	CCONJ
gujaf-208	371	5	performance	performance	NOUN
gujaf-208	371	6	of	of	ADP
gujaf-208	371	7	deposit	deposit	NOUN
gujaf-208	371	8	money	money	NOUN
gujaf-208	371	9	banks	bank	NOUN
gujaf-208	371	10	in	in	ADP
gujaf-208	371	11	nigeria	nigeria	PROPN
gujaf-208	371	12	.	.	PUNCT
gujaf-208	372	1	international	international	ADJ
gujaf-208	372	2	journal	journal	PROPN
gujaf-208	372	3	of	of	ADP
gujaf-208	372	4	humanities	humanity	NOUN
gujaf-208	372	5	and	and	CCONJ
gujaf-208	372	6	social	social	ADJ
gujaf-208	372	7	science	science	NOUN
gujaf-208	372	8	.	.	PUNCT
gujaf-208	372	9	,	,	PUNCT
gujaf-208	372	10	8(1	8(1	NOUN
gujaf-208	372	11	)	)	PUNCT
gujaf-208	372	12	,	,	PUNCT
gujaf-208	372	13	112–120	112–120	NUM
gujaf-208	372	14	.	.	PUNCT
gujaf-208	373	1	chuah	chuah	NOUN
gujaf-208	373	2	,	,	PUNCT
gujaf-208	373	3	s.	s.	PROPN
gujaf-208	373	4	f.	f.	PROPN
gujaf-208	373	5	,	,	PUNCT
gujaf-208	373	6	&	&	CCONJ
gujaf-208	373	7	hooy	hooy	ADJ
gujaf-208	373	8	,	,	PUNCT
gujaf-208	373	9	c.w	c.w	PROPN
gujaf-208	373	10	.	.	PROPN
gujaf-208	373	11	(	(	PUNCT
gujaf-208	373	12	2018	2018	NUM
gujaf-208	373	13	)	)	PUNCT
gujaf-208	373	14	.	.	PUNCT
gujaf-208	374	1	the	the	DET
gujaf-208	374	2	impact	impact	NOUN
gujaf-208	374	3	of	of	ADP
gujaf-208	374	4	board	board	NOUN
gujaf-208	374	5	ethnic	ethnic	ADJ
gujaf-208	374	6	diversity	diversity	NOUN
gujaf-208	374	7	on	on	ADP
gujaf-208	374	8	firm	firm	ADJ
gujaf-208	374	9	performance	performance	NOUN
gujaf-208	374	10	 	 	SPACE
gujaf-208	374	11	:	:	PUNCT
gujaf-208	374	12	evidence	evidence	NOUN
gujaf-208	374	13	from	from	ADP
gujaf-208	374	14	public	public	ADJ
gujaf-208	374	15	listed	list	VERB
gujaf-208	374	16	firms	firm	NOUN
gujaf-208	374	17	in	in	ADP
gujaf-208	374	18	malaysia	malaysia	PROPN
gujaf-208	374	19	.	.	PUNCT
gujaf-208	375	1	international	international	ADJ
gujaf-208	375	2	journal	journal	PROPN
gujaf-208	375	3	of	of	ADP
gujaf-208	375	4	monetary	monetary	ADJ
gujaf-208	375	5	economics	economic	NOUN
gujaf-208	375	6	and	and	CCONJ
gujaf-208	375	7	finance	finance	NOUN
gujaf-208	375	8	,	,	PUNCT
gujaf-208	375	9	11(3	11(3	NUM
gujaf-208	375	10	)	)	PUNCT
gujaf-208	375	11	,	,	PUNCT
gujaf-208	375	12	260	260	NUM
gujaf-208	375	13	–	–	SYM
gujaf-208	375	14	270	270	NUM
gujaf-208	375	15	.	.	PUNCT
gujaf-208	376	1	chung	chung	PROPN
gujaf-208	376	2	,	,	PUNCT
gujaf-208	376	3	c.	c.	PROPN
gujaf-208	376	4	y.	y.	PROPN
gujaf-208	376	5	,	,	PUNCT
gujaf-208	376	6	byun	byun	PROPN
gujaf-208	376	7	,	,	PUNCT
gujaf-208	376	8	j.	j.	PROPN
gujaf-208	376	9	h.	h.	PROPN
gujaf-208	376	10	,	,	PUNCT
gujaf-208	376	11	&	&	CCONJ
gujaf-208	376	12	young	young	PROPN
gujaf-208	376	13	,	,	PUNCT
gujaf-208	376	14	j.	j.	PROPN
gujaf-208	376	15	(	(	PUNCT
gujaf-208	376	16	2019	2019	NUM
gujaf-208	376	17	)	)	PUNCT
gujaf-208	376	18	.	.	PUNCT
gujaf-208	377	1	corporate	corporate	ADJ
gujaf-208	377	2	political	political	ADJ
gujaf-208	377	3	ties	tie	NOUN
gujaf-208	377	4	and	and	CCONJ
gujaf-208	377	5	firm	firm	ADJ
gujaf-208	377	6	value	value	NOUN
gujaf-208	377	7	:	:	PUNCT
gujaf-208	377	8	comparative	comparative	ADJ
gujaf-208	377	9	analysis	analysis	NOUN
gujaf-208	377	10	in	in	ADP
gujaf-208	377	11	the	the	DET
gujaf-208	377	12	korean	korean	ADJ
gujaf-208	377	13	market	market	NOUN
gujaf-208	377	14	.	.	PUNCT
gujaf-208	378	1	sustainability	sustainability	NOUN
gujaf-208	378	2	,	,	PUNCT
gujaf-208	378	3	11(2	11(2	NOUN
gujaf-208	378	4	)	)	PUNCT
gujaf-208	378	5	,	,	PUNCT
gujaf-208	378	6	1–25	1–25	PROPN
gujaf-208	378	7	.	.	PUNCT
gujaf-208	379	1	https://doi.org/10.3390/su11020327	https://doi.org/10.3390/su11020327	PROPN
gujaf-208	379	2	darmadi	darmadi	PROPN
gujaf-208	379	3	,	,	PUNCT
gujaf-208	379	4	s.	s.	PROPN
gujaf-208	379	5	(	(	PUNCT
gujaf-208	379	6	2012	2012	NUM
gujaf-208	379	7	)	)	PUNCT
gujaf-208	379	8	.	.	PUNCT
gujaf-208	380	1	board	board	NOUN
gujaf-208	380	2	diversity	diversity	NOUN
gujaf-208	380	3	and	and	CCONJ
gujaf-208	380	4	firm	firm	ADJ
gujaf-208	380	5	performance	performance	NOUN
gujaf-208	380	6	:	:	PUNCT
gujaf-208	380	7	the	the	DET
gujaf-208	380	8	indonesian	indonesian	ADJ
gujaf-208	380	9	evidence	evidence	NOUN
gujaf-208	380	10	.	.	PUNCT
gujaf-208	381	1	corporate	corporate	ADJ
gujaf-208	381	2	ownership	ownership	NOUN
gujaf-208	381	3	and	and	CCONJ
gujaf-208	381	4	control	control	NOUN
gujaf-208	381	5	,	,	PUNCT
gujaf-208	381	6	1(9	1(9	NUM
gujaf-208	381	7	)	)	PUNCT
gujaf-208	381	8	,	,	PUNCT
gujaf-208	381	9	524–539	524–539	NUM
gujaf-208	381	10	.	.	PUNCT
gujaf-208	382	1	diepen	diepen	NOUN
gujaf-208	382	2	,	,	PUNCT
gujaf-208	382	3	n.	n.	PROPN
gujaf-208	382	4	van	van	PROPN
gujaf-208	382	5	.	.	PUNCT
gujaf-208	382	6	(	(	PUNCT
gujaf-208	382	7	2015	2015	NUM
gujaf-208	382	8	)	)	PUNCT
gujaf-208	382	9	.	.	PUNCT
gujaf-208	383	1	the	the	DET
gujaf-208	383	2	effect	effect	NOUN
gujaf-208	383	3	of	of	ADP
gujaf-208	383	4	gender	gender	NOUN
gujaf-208	383	5	,	,	PUNCT
gujaf-208	383	6	age	age	NOUN
gujaf-208	383	7	and	and	CCONJ
gujaf-208	383	8	nationality	nationality	NOUN
gujaf-208	383	9	diversity	diversity	NOUN
gujaf-208	383	10	on	on	ADP
gujaf-208	383	11	gusau	gusau	ADJ
gujaf-208	383	12	journal	journal	NOUN
gujaf-208	383	13	of	of	ADP
gujaf-208	383	14	accounting	accounting	NOUN
gujaf-208	383	15	and	and	CCONJ
gujaf-208	383	16	finance	finance	NOUN
gujaf-208	383	17	,	,	PUNCT
gujaf-208	383	18	vol	vol	NOUN
gujaf-208	383	19	.	.	PROPN
gujaf-208	383	20	4	4	NUM
gujaf-208	383	21	,	,	PUNCT
gujaf-208	383	22	issue	issue	NOUN
gujaf-208	383	23	1	1	NUM
gujaf-208	383	24	,	,	PUNCT
gujaf-208	383	25	april	april	PROPN
gujaf-208	383	26	,	,	PUNCT
gujaf-208	383	27	2023	2023	NUM
gujaf-208	383	28	92	92	NUM
gujaf-208	383	29	company	company	NOUN
gujaf-208	383	30	performance	performance	NOUN
gujaf-208	383	31	–	–	PUNCT
gujaf-208	383	32	evidence	evidence	NOUN
gujaf-208	383	33	from	from	ADP
gujaf-208	383	34	the	the	DET
gujaf-208	383	35	netherlands	netherlands	PROPN
gujaf-208	383	36	supervisors	supervisor	NOUN
gujaf-208	383	37	.	.	PUNCT
gujaf-208	384	1	bachelor	bachelor	NOUN
gujaf-208	384	2	’s	’s	PART
gujaf-208	384	3	thesis	thesis	NOUN
gujaf-208	384	4	,	,	PUNCT
gujaf-208	384	5	university	university	PROPN
gujaf-208	384	6	of	of	ADP
gujaf-208	384	7	twente	twente	PROPN
gujaf-208	384	8	.	.	PUNCT
gujaf-208	385	1	egwakhe	egwakhe	ADJ
gujaf-208	385	2	,	,	PUNCT
gujaf-208	385	3	a.	a.	PROPN
gujaf-208	385	4	j.	j.	PROPN
gujaf-208	385	5	,	,	PUNCT
gujaf-208	385	6	akpa	akpa	PROPN
gujaf-208	385	7	,	,	PUNCT
gujaf-208	385	8	v.	v.	PROPN
gujaf-208	385	9	o.	o.	PROPN
gujaf-208	385	10	,	,	PUNCT
gujaf-208	385	11	&	&	CCONJ
gujaf-208	385	12	ajayi	ajayi	PROPN
gujaf-208	385	13	,	,	PUNCT
gujaf-208	385	14	a.	a.	NOUN
gujaf-208	385	15	a.	a.	PROPN
gujaf-208	385	16	(	(	PUNCT
gujaf-208	385	17	2019	2019	NUM
gujaf-208	385	18	)	)	PUNCT
gujaf-208	385	19	.	.	PUNCT
gujaf-208	386	1	board	board	NOUN
gujaf-208	386	2	diversity	diversity	NOUN
gujaf-208	386	3	and	and	CCONJ
gujaf-208	386	4	profitability	profitability	NOUN
gujaf-208	386	5	of	of	ADP
gujaf-208	386	6	insurance	insurance	NOUN
gujaf-208	386	7	firms	firm	NOUN
gujaf-208	386	8	in	in	ADP
gujaf-208	386	9	nigeria	nigeria	PROPN
gujaf-208	386	10	:	:	PUNCT
gujaf-208	386	11	evidence	evidence	NOUN
gujaf-208	386	12	from	from	ADP
gujaf-208	386	13	listed	list	VERB
gujaf-208	386	14	insurance	insurance	NOUN
gujaf-208	386	15	firms	firm	NOUN
gujaf-208	386	16	.	.	PUNCT
gujaf-208	387	1	international	international	ADJ
gujaf-208	387	2	journal	journal	PROPN
gujaf-208	387	3	of	of	ADP
gujaf-208	387	4	advanced	advanced	ADJ
gujaf-208	387	5	studies	study	NOUN
gujaf-208	387	6	in	in	ADP
gujaf-208	387	7	business	business	NOUN
gujaf-208	387	8	strategies	strategy	NOUN
gujaf-208	387	9	and	and	CCONJ
gujaf-208	387	10	management	management	NOUN
gujaf-208	387	11	,	,	PUNCT
gujaf-208	387	12	7(1	7(1	NUM
gujaf-208	387	13	)	)	PUNCT
gujaf-208	387	14	,	,	PUNCT
gujaf-208	387	15	41–59	41–59	PROPN
gujaf-208	387	16	.	.	PUNCT
gujaf-208	388	1	eulerich	eulerich	PROPN
gujaf-208	388	2	,	,	PUNCT
gujaf-208	388	3	m.	m.	NOUN
gujaf-208	388	4	,	,	PUNCT
gujaf-208	388	5	velte	velte	NOUN
gujaf-208	388	6	,	,	PUNCT
gujaf-208	388	7	p.	p.	NOUN
gujaf-208	388	8	,	,	PUNCT
gujaf-208	388	9	&	&	CCONJ
gujaf-208	388	10	van	van	PROPN
gujaf-208	388	11	uum	uum	PROPN
gujaf-208	388	12	,	,	PUNCT
gujaf-208	388	13	c.	c.	PROPN
gujaf-208	388	14	(	(	PUNCT
gujaf-208	388	15	2014	2014	NUM
gujaf-208	388	16	)	)	PUNCT
gujaf-208	388	17	.	.	PUNCT
gujaf-208	389	1	the	the	DET
gujaf-208	389	2	impact	impact	NOUN
gujaf-208	389	3	of	of	ADP
gujaf-208	389	4	management	management	NOUN
gujaf-208	389	5	board	board	NOUN
gujaf-208	389	6	diversity	diversity	NOUN
gujaf-208	389	7	on	on	ADP
gujaf-208	389	8	corporate	corporate	ADJ
gujaf-208	389	9	performance	performance	NOUN
gujaf-208	389	10	–	–	PUNCT
gujaf-208	389	11	an	an	DET
gujaf-208	389	12	empirical	empirical	ADJ
gujaf-208	389	13	analysis	analysis	NOUN
gujaf-208	389	14	for	for	ADP
gujaf-208	389	15	the	the	DET
gujaf-208	389	16	german	german	ADJ
gujaf-208	389	17	two	two	NUM
gujaf-208	389	18	-	-	PUNCT
gujaf-208	389	19	tier	tier	NOUN
gujaf-208	389	20	system	system	NOUN
gujaf-208	389	21	.	.	PUNCT
gujaf-208	390	1	journal	journal	NOUN
gujaf-208	390	2	of	of	ADP
gujaf-208	390	3	problems	problem	NOUN
gujaf-208	390	4	and	and	CCONJ
gujaf-208	390	5	perpectives	perpective	VERB
gujaf-208	390	6	in	in	ADP
gujaf-208	390	7	management	management	NOUN
gujaf-208	390	8	,	,	PUNCT
gujaf-208	390	9	2(4	2(4	NUM
gujaf-208	390	10	)	)	PUNCT
gujaf-208	390	11	,	,	PUNCT
gujaf-208	390	12	23–37	23–37	NOUN
gujaf-208	390	13	.	.	PUNCT
gujaf-208	391	1	fidanoski	fidanoski	PROPN
gujaf-208	391	2	,	,	PUNCT
gujaf-208	391	3	f.	f.	PROPN
gujaf-208	391	4	,	,	PUNCT
gujaf-208	391	5	simeonovski	simeonovski	PROPN
gujaf-208	391	6	,	,	PUNCT
gujaf-208	391	7	k.	k.	PROPN
gujaf-208	391	8	,	,	PUNCT
gujaf-208	391	9	&	&	CCONJ
gujaf-208	391	10	mateska	mateska	PROPN
gujaf-208	391	11	,	,	PUNCT
gujaf-208	391	12	v.	v.	PROPN
gujaf-208	391	13	(	(	PUNCT
gujaf-208	391	14	2014	2014	NUM
gujaf-208	391	15	)	)	PUNCT
gujaf-208	391	16	.	.	PUNCT
gujaf-208	392	1	the	the	DET
gujaf-208	392	2	impact	impact	NOUN
gujaf-208	392	3	of	of	ADP
gujaf-208	392	4	board	board	NOUN
gujaf-208	392	5	diversity	diversity	NOUN
gujaf-208	392	6	on	on	ADP
gujaf-208	392	7	corporate	corporate	ADJ
gujaf-208	392	8	performance	performance	NOUN
gujaf-208	392	9	:	:	PUNCT
gujaf-208	392	10	new	new	ADJ
gujaf-208	392	11	evidence	evidence	NOUN
gujaf-208	392	12	from	from	ADP
gujaf-208	392	13	south	south	PROPN
gujaf-208	392	14	east	east	PROPN
gujaf-208	392	15	europe	europe	PROPN
gujaf-208	392	16	.	.	PUNCT
gujaf-208	393	1	journal	journal	PROPN
gujaf-208	393	2	of	of	ADP
gujaf-208	393	3	advances	advance	NOUN
gujaf-208	393	4	in	in	ADP
gujaf-208	393	5	financial	financial	ADJ
gujaf-208	393	6	economics	economic	NOUN
gujaf-208	393	7	,	,	PUNCT
gujaf-208	393	8	17	17	NUM
gujaf-208	393	9	,	,	PUNCT
gujaf-208	393	10	81–123	81–123	NUM
gujaf-208	393	11	.	.	PUNCT
gujaf-208	394	1	forbes	forbes	PROPN
gujaf-208	394	2	,	,	PUNCT
gujaf-208	394	3	d.	d.	PROPN
gujaf-208	394	4	p.	p.	PROPN
gujaf-208	394	5	,	,	PUNCT
gujaf-208	394	6	&	&	CCONJ
gujaf-208	394	7	miliken	miliken	PROPN
gujaf-208	394	8	,	,	PUNCT
gujaf-208	394	9	f.	f.	PROPN
gujaf-208	394	10	j.	j.	PROPN
gujaf-208	394	11	(	(	PUNCT
gujaf-208	394	12	2009	2009	NUM
gujaf-208	394	13	)	)	PUNCT
gujaf-208	394	14	.	.	PUNCT
gujaf-208	395	1	cognition	cognition	NOUN
gujaf-208	395	2	and	and	CCONJ
gujaf-208	395	3	corporate	corporate	ADJ
gujaf-208	395	4	governance	governance	NOUN
gujaf-208	395	5	:	:	PUNCT
gujaf-208	395	6	understanding	understand	VERB
gujaf-208	395	7	boards	board	NOUN
gujaf-208	395	8	of	of	ADP
gujaf-208	395	9	directors	director	NOUN
gujaf-208	395	10	as	as	ADP
gujaf-208	395	11	strategic	strategic	ADJ
gujaf-208	395	12	decision	decision	NOUN
gujaf-208	395	13	making	make	VERB
gujaf-208	395	14	groups	group	NOUN
gujaf-208	395	15	.	.	PUNCT
gujaf-208	396	1	academy	academy	PROPN
gujaf-208	396	2	of	of	ADP
gujaf-208	396	3	management	management	PROPN
gujaf-208	396	4	review	review	PROPN
gujaf-208	396	5	,	,	PUNCT
gujaf-208	396	6	24(3	24(3	NUM
gujaf-208	396	7	)	)	PUNCT
gujaf-208	396	8	,	,	PUNCT
gujaf-208	396	9	489–505	489–505	NUM
gujaf-208	396	10	.	.	PUNCT
gujaf-208	397	1	garba	garba	PROPN
gujaf-208	397	2	,	,	PUNCT
gujaf-208	397	3	t.	t.	PROPN
gujaf-208	397	4	,	,	PUNCT
gujaf-208	397	5	&	&	CCONJ
gujaf-208	397	6	abubakar	abubakar	PROPN
gujaf-208	397	7	,	,	PUNCT
gujaf-208	397	8	b.	b.	PROPN
gujaf-208	397	9	a.	a.	PROPN
gujaf-208	397	10	(	(	PUNCT
gujaf-208	397	11	2014	2014	NUM
gujaf-208	397	12	)	)	PUNCT
gujaf-208	397	13	.	.	PUNCT
gujaf-208	398	1	corporate	corporate	ADJ
gujaf-208	398	2	board	board	NOUN
gujaf-208	398	3	diversity	diversity	NOUN
gujaf-208	398	4	and	and	CCONJ
gujaf-208	398	5	financial	financial	ADJ
gujaf-208	398	6	performance	performance	NOUN
gujaf-208	398	7	of	of	ADP
gujaf-208	398	8	insurance	insurance	NOUN
gujaf-208	398	9	companies	company	NOUN
gujaf-208	398	10	in	in	ADP
gujaf-208	398	11	nigeria	nigeria	PROPN
gujaf-208	398	12	 	 	SPACE
gujaf-208	398	13	:	:	PUNCT
gujaf-208	398	14	an	an	DET
gujaf-208	398	15	application	application	NOUN
gujaf-208	398	16	of	of	ADP
gujaf-208	398	17	panel	panel	NOUN
gujaf-208	398	18	data	datum	NOUN
gujaf-208	398	19	approach	approach	NOUN
gujaf-208	398	20	.	.	PUNCT
gujaf-208	399	1	asian	asian	ADJ
gujaf-208	399	2	economic	economic	ADJ
gujaf-208	399	3	and	and	CCONJ
gujaf-208	399	4	financial	financial	ADJ
gujaf-208	399	5	review	review	NOUN
gujaf-208	399	6	,	,	PUNCT
gujaf-208	399	7	4(2	4(2	NUM
gujaf-208	399	8	)	)	PUNCT
gujaf-208	399	9	,	,	PUNCT
gujaf-208	399	10	257–277	257–277	NUM
gujaf-208	399	11	.	.	PUNCT
gujaf-208	400	1	gujarati	gujarati	PROPN
gujaf-208	400	2	,	,	PUNCT
gujaf-208	400	3	n.d	n.d	PROPN
gujaf-208	400	4	.	.	PROPN
gujaf-208	400	5	(	(	PUNCT
gujaf-208	400	6	2004	2004	NUM
gujaf-208	400	7	)	)	PUNCT
gujaf-208	400	8	.	.	PUNCT
gujaf-208	401	1	basic	basic	ADJ
gujaf-208	401	2	econometrics	econometric	NOUN
gujaf-208	401	3	.	.	PUNCT
gujaf-208	402	1	fourth	fourth	PROPN
gujaf-208	402	2	edition	edition	NOUN
gujaf-208	402	3	,	,	PUNCT
gujaf-208	402	4	new	new	ADJ
gujaf-208	402	5	delhi	delhi	PROPN
gujaf-208	402	6	:	:	PUNCT
gujaf-208	402	7	tata	tata	PROPN
gujaf-208	402	8	mcgraw	mcgraw	PROPN
gujaf-208	402	9	-	-	PUNCT
gujaf-208	402	10	hill	hill	NOUN
gujaf-208	402	11	publishing	publish	VERB
gujaf-208	402	12	company	company	NOUN
gujaf-208	402	13	limited	limit	VERB
gujaf-208	402	14	.	.	PUNCT
gujaf-208	403	1	haryono	haryono	PROPN
gujaf-208	403	2	,	,	PUNCT
gujaf-208	403	3	u.	u.	PROPN
gujaf-208	403	4	,	,	PUNCT
gujaf-208	403	5	&	&	CCONJ
gujaf-208	403	6	paminto	paminto	PROPN
gujaf-208	403	7	,	,	PUNCT
gujaf-208	403	8	a.	a.	NOUN
gujaf-208	403	9	(	(	PUNCT
gujaf-208	403	10	2015	2015	NUM
gujaf-208	403	11	)	)	PUNCT
gujaf-208	403	12	.	.	PUNCT
gujaf-208	404	1	corporate	corporate	ADJ
gujaf-208	404	2	governance	governance	NOUN
gujaf-208	404	3	and	and	CCONJ
gujaf-208	404	4	firm	firm	ADJ
gujaf-208	404	5	value	value	NOUN
gujaf-208	404	6	 	 	SPACE
gujaf-208	404	7	:	:	PUNCT
gujaf-208	404	8	the	the	DET
gujaf-208	404	9	mediating	mediate	VERB
gujaf-208	404	10	effect	effect	NOUN
gujaf-208	404	11	of	of	ADP
gujaf-208	404	12	financial	financial	ADJ
gujaf-208	404	13	performance	performance	NOUN
gujaf-208	404	14	and	and	CCONJ
gujaf-208	404	15	firm	firm	ADJ
gujaf-208	404	16	risk	risk	NOUN
gujaf-208	404	17	.	.	PUNCT
gujaf-208	405	1	european	european	ADJ
gujaf-208	405	2	journal	journal	PROPN
gujaf-208	405	3	of	of	ADP
gujaf-208	405	4	business	business	NOUN
gujaf-208	405	5	and	and	CCONJ
gujaf-208	405	6	management	management	NOUN
gujaf-208	405	7	,	,	PUNCT
gujaf-208	405	8	7(35	7(35	NUM
gujaf-208	405	9	)	)	PUNCT
gujaf-208	405	10	,	,	PUNCT
gujaf-208	405	11	18–24	18–24	NUM
gujaf-208	405	12	.	.	PUNCT
gujaf-208	406	1	hassan	hassan	PROPN
gujaf-208	406	2	,	,	PUNCT
gujaf-208	406	3	r.	r.	PROPN
gujaf-208	406	4	,	,	PUNCT
gujaf-208	406	5	&	&	CCONJ
gujaf-208	406	6	marimuthu	marimuthu	NOUN
gujaf-208	406	7	,	,	PUNCT
gujaf-208	406	8	m.	m.	NOUN
gujaf-208	406	9	(	(	PUNCT
gujaf-208	406	10	2014	2014	NUM
gujaf-208	406	11	)	)	PUNCT
gujaf-208	406	12	.	.	PUNCT
gujaf-208	407	1	gender	gender	NOUN
gujaf-208	407	2	diversity	diversity	NOUN
gujaf-208	407	3	on	on	ADP
gujaf-208	407	4	boards	board	NOUN
gujaf-208	407	5	and	and	CCONJ
gujaf-208	407	6	market	market	NOUN
gujaf-208	407	7	performance	performance	NOUN
gujaf-208	407	8	 	 	SPACE
gujaf-208	407	9	:	:	PUNCT
gujaf-208	407	10	an	an	DET
gujaf-208	407	11	empirical	empirical	ADJ
gujaf-208	407	12	investigation	investigation	NOUN
gujaf-208	407	13	on	on	ADP
gujaf-208	407	14	malaysian	malaysian	ADJ
gujaf-208	407	15	listed	list	VERB
gujaf-208	407	16	companies	company	NOUN
gujaf-208	407	17	.	.	PUNCT
gujaf-208	408	1	a	a	DET
gujaf-208	408	2	journal	journal	NOUN
gujaf-208	408	3	of	of	ADP
gujaf-208	408	4	engineering	engineering	NOUN
gujaf-208	408	5	,	,	PUNCT
gujaf-208	408	6	science	science	NOUN
gujaf-208	408	7	and	and	CCONJ
gujaf-208	408	8	society	society	NOUN
gujaf-208	408	9	,	,	PUNCT
gujaf-208	408	10	10(1	10(1	NUM
gujaf-208	408	11	)	)	PUNCT
gujaf-208	408	12	,	,	PUNCT
gujaf-208	408	13	17–25	17–25	NUM
gujaf-208	408	14	.	.	PUNCT
gujaf-208	409	1	hassan	hassan	PROPN
gujaf-208	409	2	,	,	PUNCT
gujaf-208	409	3	r.	r.	PROPN
gujaf-208	409	4	,	,	PUNCT
gujaf-208	409	5	&	&	CCONJ
gujaf-208	409	6	marimuthu	marimuthu	NOUN
gujaf-208	409	7	,	,	PUNCT
gujaf-208	409	8	m.	m.	NOUN
gujaf-208	409	9	(	(	PUNCT
gujaf-208	409	10	2016	2016	NUM
gujaf-208	409	11	)	)	PUNCT
gujaf-208	409	12	.	.	PUNCT
gujaf-208	410	1	corporate	corporate	ADJ
gujaf-208	410	2	governance	governance	NOUN
gujaf-208	410	3	,	,	PUNCT
gujaf-208	410	4	board	board	NOUN
gujaf-208	410	5	diversity	diversity	NOUN
gujaf-208	410	6	,	,	PUNCT
gujaf-208	410	7	and	and	CCONJ
gujaf-208	410	8	firm	firm	ADJ
gujaf-208	410	9	value	value	NOUN
gujaf-208	410	10	:	:	PUNCT
gujaf-208	410	11	examining	examine	VERB
gujaf-208	410	12	large	large	ADJ
gujaf-208	410	13	companies	company	NOUN
gujaf-208	410	14	using	use	VERB
gujaf-208	410	15	panel	panel	NOUN
gujaf-208	410	16	data	datum	NOUN
gujaf-208	410	17	approach	approach	NOUN
gujaf-208	410	18	.	.	PUNCT
gujaf-208	411	1	economics	economic	NOUN
gujaf-208	411	2	bulletin	bulletin	PROPN
gujaf-208	411	3	,	,	PUNCT
gujaf-208	411	4	36(3	36(3	NUM
gujaf-208	411	5	)	)	PUNCT
gujaf-208	411	6	,	,	PUNCT
gujaf-208	411	7	1737–1750	1737–1750	NUM
gujaf-208	411	8	.	.	PUNCT
gujaf-208	412	1	hermalin	hermalin	PROPN
gujaf-208	412	2	,	,	PUNCT
gujaf-208	412	3	b.	b.	PROPN
gujaf-208	412	4	e.	e.	PROPN
gujaf-208	412	5	,	,	PUNCT
gujaf-208	412	6	&	&	CCONJ
gujaf-208	412	7	weisbach	weisbach	NOUN
gujaf-208	412	8	,	,	PUNCT
gujaf-208	412	9	m.	m.	NOUN
gujaf-208	412	10	s.	s.	PROPN
gujaf-208	412	11	(	(	PUNCT
gujaf-208	412	12	2001	2001	NUM
gujaf-208	412	13	)	)	PUNCT
gujaf-208	412	14	.	.	PUNCT
gujaf-208	413	1	board	board	NOUN
gujaf-208	413	2	of	of	ADP
gujaf-208	413	3	directors	director	NOUN
gujaf-208	413	4	as	as	ADP
gujaf-208	413	5	an	an	DET
gujaf-208	413	6	endogenously	endogenously	ADV
gujaf-208	413	7	determined	determined	ADJ
gujaf-208	413	8	institution	institution	NOUN
gujaf-208	413	9	:	:	PUNCT
gujaf-208	413	10	a	a	DET
gujaf-208	413	11	survey	survey	NOUN
gujaf-208	413	12	of	of	ADP
gujaf-208	413	13	the	the	DET
gujaf-208	413	14	economic	economic	ADJ
gujaf-208	413	15	literature	literature	NOUN
gujaf-208	413	16	(	(	PUNCT
gujaf-208	413	17	vol	vol	NOUN
gujaf-208	413	18	.	.	NOUN
gujaf-208	413	19	8161	8161	NUM
gujaf-208	413	20	)	)	PUNCT
gujaf-208	413	21	.	.	PUNCT
gujaf-208	414	1	ilogho	ilogho	PROPN
gujaf-208	414	2	,	,	PUNCT
gujaf-208	414	3	s.	s.	PROPN
gujaf-208	414	4	o.	o.	PROPN
gujaf-208	414	5	(	(	PUNCT
gujaf-208	414	6	2017	2017	NUM
gujaf-208	414	7	)	)	PUNCT
gujaf-208	414	8	.	.	PUNCT
gujaf-208	415	1	effects	effect	NOUN
gujaf-208	415	2	of	of	ADP
gujaf-208	415	3	board	board	NOUN
gujaf-208	415	4	nationality	nationality	NOUN
gujaf-208	415	5	and	and	CCONJ
gujaf-208	415	6	ethnic	ethnic	ADJ
gujaf-208	415	7	diversity	diversity	NOUN
gujaf-208	415	8	on	on	ADP
gujaf-208	415	9	the	the	DET
gujaf-208	415	10	financial	financial	ADJ
gujaf-208	415	11	performance	performance	NOUN
gujaf-208	415	12	of	of	ADP
gujaf-208	415	13	listed	list	VERB
gujaf-208	415	14	firms	firm	NOUN
gujaf-208	415	15	in	in	ADP
gujaf-208	415	16	nigeria	nigeria	PROPN
gujaf-208	415	17	.	.	PUNCT
gujaf-208	416	1	m.sc	m.sc	PROPN
gujaf-208	416	2	accounting	accounting	NOUN
gujaf-208	416	3	,	,	PUNCT
gujaf-208	416	4	convenant	convenant	ADJ
gujaf-208	416	5	university	university	PROPN
gujaf-208	416	6	,	,	PUNCT
gujaf-208	416	7	ota	ota	PROPN
gujaf-208	416	8	,	,	PUNCT
gujaf-208	416	9	ogun	ogun	PROPN
gujaf-208	416	10	state	state	PROPN
gujaf-208	416	11	,	,	PUNCT
gujaf-208	416	12	nigeria	nigeria	PROPN
gujaf-208	416	13	joyce	joyce	PROPN
gujaf-208	416	14	,	,	PUNCT
gujaf-208	416	15	j.	j.	PROPN
gujaf-208	416	16	(	(	PUNCT
gujaf-208	416	17	2017	2017	NUM
gujaf-208	416	18	)	)	PUNCT
gujaf-208	416	19	.	.	PUNCT
gujaf-208	417	1	relationship	relationship	NOUN
gujaf-208	417	2	between	between	ADP
gujaf-208	417	3	board	board	NOUN
gujaf-208	417	4	diversity	diversity	NOUN
gujaf-208	417	5	and	and	CCONJ
gujaf-208	417	6	financial	financial	ADJ
gujaf-208	417	7	performance	performance	NOUN
gujaf-208	417	8	of	of	ADP
gujaf-208	417	9	insurance	insurance	NOUN
gujaf-208	417	10	firms	firm	NOUN
gujaf-208	417	11	in	in	ADP
gujaf-208	417	12	kenya	kenya	PROPN
gujaf-208	417	13	.	.	PUNCT
gujaf-208	418	1	m.sc	m.sc	PROPN
gujaf-208	418	2	project	project	NOUN
gujaf-208	418	3	,	,	PUNCT
gujaf-208	418	4	university	university	PROPN
gujaf-208	418	5	of	of	ADP
gujaf-208	418	6	nairobi	nairobi	PROPN
gujaf-208	418	7	,	,	PUNCT
gujaf-208	418	8	kenya	kenya	PROPN
gujaf-208	418	9	.	.	PUNCT
gujaf-208	419	1	gusau	gusau	PROPN
gujaf-208	419	2	journal	journal	PROPN
gujaf-208	419	3	of	of	ADP
gujaf-208	419	4	accounting	accounting	NOUN
gujaf-208	419	5	and	and	CCONJ
gujaf-208	419	6	finance	finance	NOUN
gujaf-208	419	7	,	,	PUNCT
gujaf-208	419	8	vol	vol	NOUN
gujaf-208	419	9	.	.	PROPN
gujaf-208	419	10	4	4	NUM
gujaf-208	419	11	,	,	PUNCT
gujaf-208	419	12	issue	issue	NOUN
gujaf-208	419	13	1	1	NUM
gujaf-208	419	14	,	,	PUNCT
gujaf-208	419	15	april	april	PROPN
gujaf-208	419	16	,	,	PUNCT
gujaf-208	419	17	2023	2023	NUM
gujaf-208	419	18	93	93	NUM
gujaf-208	419	19	khan	khan	PROPN
gujaf-208	419	20	,	,	PUNCT
gujaf-208	419	21	a.	a.	PROPN
gujaf-208	419	22	w.	w.	PROPN
gujaf-208	419	23	,	,	PUNCT
gujaf-208	419	24	&	&	CCONJ
gujaf-208	419	25	subhan	subhan	PROPN
gujaf-208	419	26	,	,	PUNCT
gujaf-208	419	27	q.	q.	PROPN
gujaf-208	419	28	a.	a.	PROPN
gujaf-208	419	29	(	(	PUNCT
gujaf-208	419	30	2019	2019	NUM
gujaf-208	419	31	)	)	PUNCT
gujaf-208	419	32	.	.	PUNCT
gujaf-208	420	1	impact	impact	NOUN
gujaf-208	420	2	of	of	ADP
gujaf-208	420	3	board	board	NOUN
gujaf-208	420	4	diversity	diversity	NOUN
gujaf-208	420	5	and	and	CCONJ
gujaf-208	420	6	audit	audit	NOUN
gujaf-208	420	7	on	on	ADP
gujaf-208	420	8	firm	firm	ADJ
gujaf-208	420	9	performance	performance	NOUN
gujaf-208	420	10	.	.	PUNCT
gujaf-208	421	1	cogent	cogent	NOUN
gujaf-208	421	2	business	business	PROPN
gujaf-208	421	3	&	&	CCONJ
gujaf-208	421	4	management	management	PROPN
gujaf-208	421	5	,	,	PUNCT
gujaf-208	421	6	6(1	6(1	NUM
gujaf-208	421	7	)	)	PUNCT
gujaf-208	421	8	,	,	PUNCT
gujaf-208	421	9	1–16	1–16	PROPN
gujaf-208	421	10	.	.	PUNCT
gujaf-208	422	1	kiharo	kiharo	NOUN
gujaf-208	422	2	,	,	PUNCT
gujaf-208	422	3	m.	m.	NOUN
gujaf-208	422	4	n.	n.	PROPN
gujaf-208	422	5	,	,	PUNCT
gujaf-208	422	6	&	&	CCONJ
gujaf-208	422	7	kariuki	kariuki	PROPN
gujaf-208	422	8	,	,	PUNCT
gujaf-208	422	9	p.	p.	PROPN
gujaf-208	422	10	w.	w.	PROPN
gujaf-208	422	11	(	(	PUNCT
gujaf-208	422	12	2018	2018	NUM
gujaf-208	422	13	)	)	PUNCT
gujaf-208	422	14	.	.	PUNCT
gujaf-208	423	1	corporate	corporate	ADJ
gujaf-208	423	2	governance	governance	NOUN
gujaf-208	423	3	practices	practice	NOUN
gujaf-208	423	4	and	and	CCONJ
gujaf-208	423	5	firm	firm	ADJ
gujaf-208	423	6	value	value	NOUN
gujaf-208	423	7	of	of	ADP
gujaf-208	423	8	listed	list	VERB
gujaf-208	423	9	commercial	commercial	ADJ
gujaf-208	423	10	banks	bank	NOUN
gujaf-208	423	11	in	in	ADP
gujaf-208	423	12	kenya	kenya	PROPN
gujaf-208	423	13	.	.	PUNCT
gujaf-208	424	1	the	the	DET
gujaf-208	424	2	international	international	ADJ
gujaf-208	424	3	journal	journal	NOUN
gujaf-208	424	4	of	of	ADP
gujaf-208	424	5	business	business	PROPN
gujaf-208	424	6	&	&	CCONJ
gujaf-208	424	7	management	management	PROPN
gujaf-208	424	8	,	,	PUNCT
gujaf-208	424	9	6(3	6(3	NUM
gujaf-208	424	10	)	)	PUNCT
gujaf-208	424	11	,	,	PUNCT
gujaf-208	424	12	184–192	184–192	NUM
gujaf-208	424	13	.	.	PUNCT
gujaf-208	424	14	knippen	knippen	PROPN
gujaf-208	424	15	,	,	PUNCT
gujaf-208	424	16	j.	j.	PROPN
gujaf-208	424	17	m.	m.	PROPN
gujaf-208	424	18	,	,	PUNCT
gujaf-208	424	19	shen	shen	PROPN
gujaf-208	424	20	,	,	PUNCT
gujaf-208	424	21	w.	w.	PROPN
gujaf-208	424	22	,	,	PUNCT
gujaf-208	424	23	&	&	CCONJ
gujaf-208	424	24	zhu	zhu	PROPN
gujaf-208	424	25	,	,	PUNCT
gujaf-208	424	26	q.	q.	PROPN
gujaf-208	424	27	(	(	PUNCT
gujaf-208	424	28	2019	2019	NUM
gujaf-208	424	29	)	)	PUNCT
gujaf-208	424	30	.	.	PUNCT
gujaf-208	425	1	limited	limited	ADJ
gujaf-208	425	2	progress	progress	NOUN
gujaf-208	425	3	?	?	PUNCT
gujaf-208	426	1	the	the	DET
gujaf-208	426	2	effect	effect	NOUN
gujaf-208	426	3	of	of	ADP
gujaf-208	426	4	external	external	ADJ
gujaf-208	426	5	pressure	pressure	NOUN
gujaf-208	426	6	for	for	ADP
gujaf-208	426	7	board	board	NOUN
gujaf-208	426	8	gender	gender	NOUN
gujaf-208	426	9	diversity	diversity	NOUN
gujaf-208	426	10	on	on	ADP
gujaf-208	426	11	the	the	DET
gujaf-208	426	12	increase	increase	NOUN
gujaf-208	426	13	of	of	ADP
gujaf-208	426	14	female	female	ADJ
gujaf-208	426	15	directors	director	NOUN
gujaf-208	426	16	.	.	PUNCT
gujaf-208	427	1	strategic	strategic	ADJ
gujaf-208	427	2	management	management	NOUN
gujaf-208	427	3	journal	journal	NOUN
gujaf-208	427	4	,	,	PUNCT
gujaf-208	427	5	40(7	40(7	NOUN
gujaf-208	427	6	)	)	PUNCT
gujaf-208	427	7	,	,	PUNCT
gujaf-208	427	8	1123–1150	1123–1150	NUM
gujaf-208	427	9	.	.	PUNCT
gujaf-208	428	1	lee	lee	PROPN
gujaf-208	428	2	-	-	PUNCT
gujaf-208	428	3	kuen	kuen	PROPN
gujaf-208	428	4	,	,	PUNCT
gujaf-208	428	5	i.	i.	PROPN
gujaf-208	428	6	y.	y.	PROPN
gujaf-208	428	7	,	,	PUNCT
gujaf-208	428	8	sok	sok	NOUN
gujaf-208	428	9	-	-	PUNCT
gujaf-208	428	10	gee	gee	PROPN
gujaf-208	428	11	,	,	PUNCT
gujaf-208	428	12	c.	c.	PROPN
gujaf-208	428	13	,	,	PUNCT
gujaf-208	428	14	&	&	CCONJ
gujaf-208	428	15	zainudin	zainudin	PROPN
gujaf-208	428	16	,	,	PUNCT
gujaf-208	428	17	r.	r.	PROPN
gujaf-208	428	18	(	(	PUNCT
gujaf-208	428	19	2017	2017	NUM
gujaf-208	428	20	)	)	PUNCT
gujaf-208	428	21	.	.	PUNCT
gujaf-208	429	1	gender	gender	NOUN
gujaf-208	429	2	diversity	diversity	NOUN
gujaf-208	429	3	and	and	CCONJ
gujaf-208	429	4	firms	firm	NOUN
gujaf-208	429	5	financial	financial	ADJ
gujaf-208	429	6	performance	performance	NOUN
gujaf-208	429	7	in	in	ADP
gujaf-208	429	8	malaysia	malaysia	PROPN
gujaf-208	429	9	.	.	PUNCT
gujaf-208	430	1	asian	asian	PROPN
gujaf-208	430	2	academy	academy	PROPN
gujaf-208	430	3	of	of	ADP
gujaf-208	430	4	management	management	PROPN
gujaf-208	430	5	journal	journal	PROPN
gujaf-208	430	6	of	of	ADP
gujaf-208	430	7	accounting	accounting	NOUN
gujaf-208	430	8	and	and	CCONJ
gujaf-208	430	9	finance	finance	NOUN
gujaf-208	430	10	,	,	PUNCT
gujaf-208	430	11	13(1	13(1	NUM
gujaf-208	430	12	)	)	PUNCT
gujaf-208	430	13	,	,	PUNCT
gujaf-208	430	14	41–62	41–62	NUM
gujaf-208	430	15	.	.	PUNCT
gujaf-208	431	1	lehman	lehman	PROPN
gujaf-208	431	2	,	,	PUNCT
gujaf-208	431	3	c.	c.	PROPN
gujaf-208	431	4	,	,	PUNCT
gujaf-208	431	5	&	&	CCONJ
gujaf-208	431	6	dufrene	dufrene	PROPN
gujaf-208	431	7	,	,	PUNCT
gujaf-208	431	8	d.	d.	PROPN
gujaf-208	431	9	(	(	PUNCT
gujaf-208	431	10	2008	2008	NUM
gujaf-208	431	11	)	)	PUNCT
gujaf-208	431	12	.	.	PUNCT
gujaf-208	432	1	business	business	NOUN
gujaf-208	432	2	communication	communication	PROPN
gujaf-208	432	3	15th	15th	PROPN
gujaf-208	432	4	edition	edition	PROPN
gujaf-208	432	5	.	.	PUNCT
gujaf-208	433	1	mason	mason	PROPN
gujaf-208	433	2	:	:	PUNCT
gujaf-208	433	3	thomson	thomson	PROPN
gujaf-208	433	4	south	south	PROPN
gujaf-208	433	5	-	-	PUNCT
gujaf-208	433	6	western	western	ADJ
gujaf-208	433	7	.	.	PUNCT
gujaf-208	434	1	mba	mba	NOUN
gujaf-208	434	2	,	,	PUNCT
gujaf-208	434	3	m.	m.	NOUN
gujaf-208	434	4	n.	n.	PROPN
gujaf-208	434	5	,	,	PUNCT
gujaf-208	434	6	ofobruku	ofobruku	PROPN
gujaf-208	434	7	,	,	PUNCT
gujaf-208	434	8	s.	s.	PROPN
gujaf-208	434	9	a.	a.	PROPN
gujaf-208	434	10	,	,	PUNCT
gujaf-208	434	11	nwanah	nwanah	PROPN
gujaf-208	434	12	,	,	PUNCT
gujaf-208	434	13	c.	c.	PROPN
gujaf-208	434	14	p.	p.	PROPN
gujaf-208	434	15	,	,	PUNCT
gujaf-208	434	16	&	&	CCONJ
gujaf-208	434	17	anikwe	anikwe	VERB
gujaf-208	434	18	,	,	PUNCT
gujaf-208	434	19	n.	n.	NOUN
gujaf-208	434	20	m.	m.	NOUN
gujaf-208	434	21	(	(	PUNCT
gujaf-208	434	22	2018	2018	NUM
gujaf-208	434	23	)	)	PUNCT
gujaf-208	434	24	.	.	PUNCT
gujaf-208	435	1	ethnic	ethnic	ADJ
gujaf-208	435	2	diversity	diversity	NOUN
gujaf-208	435	3	and	and	CCONJ
gujaf-208	435	4	performances	performance	NOUN
gujaf-208	435	5	of	of	ADP
gujaf-208	435	6	nigeria	nigeria	PROPN
gujaf-208	435	7	breweries	breweries	PROPN
gujaf-208	435	8	plc	plc	PROPN
gujaf-208	435	9	.	.	PUNCT
gujaf-208	435	10	international	international	PROPN
gujaf-208	435	11	journal	journal	PROPN
gujaf-208	435	12	of	of	ADP
gujaf-208	435	13	social	social	ADJ
gujaf-208	435	14	sciences	sciences	PROPN
gujaf-208	435	15	and	and	CCONJ
gujaf-208	435	16	management	management	NOUN
gujaf-208	435	17	research	research	NOUN
gujaf-208	435	18	,	,	PUNCT
gujaf-208	435	19	4(5	4(5	PROPN
gujaf-208	435	20	)	)	PUNCT
gujaf-208	435	21	,	,	PUNCT
gujaf-208	435	22	75–84	75–84	NUM
gujaf-208	435	23	.	.	PUNCT
gujaf-208	436	1	mintah	mintah	INTJ
gujaf-208	436	2	,	,	PUNCT
gujaf-208	436	3	p.	p.	NOUN
gujaf-208	436	4	a.	a.	NOUN
gujaf-208	436	5	,	,	PUNCT
gujaf-208	436	6	&	&	CCONJ
gujaf-208	436	7	schadewitz	schadewitz	PROPN
gujaf-208	436	8	,	,	PUNCT
gujaf-208	436	9	h.	h.	PROPN
gujaf-208	436	10	(	(	PUNCT
gujaf-208	436	11	2018	2018	NUM
gujaf-208	436	12	)	)	PUNCT
gujaf-208	436	13	.	.	PUNCT
gujaf-208	437	1	gender	gender	NOUN
gujaf-208	437	2	diversity	diversity	NOUN
gujaf-208	437	3	and	and	CCONJ
gujaf-208	437	4	firm	firm	ADJ
gujaf-208	437	5	value	value	NOUN
gujaf-208	437	6	 	 	SPACE
gujaf-208	437	7	:	:	PUNCT
gujaf-208	437	8	evidence	evidence	NOUN
gujaf-208	437	9	from	from	ADP
gujaf-208	437	10	uk	uk	PROPN
gujaf-208	437	11	financial	financial	ADJ
gujaf-208	437	12	institutions	institution	NOUN
gujaf-208	437	13	.	.	PUNCT
gujaf-208	438	1	international	international	ADJ
gujaf-208	438	2	journal	journal	PROPN
gujaf-208	438	3	of	of	ADP
gujaf-208	438	4	accounting	accounting	NOUN
gujaf-208	438	5	and	and	CCONJ
gujaf-208	438	6	information	information	NOUN
gujaf-208	438	7	management	management	NOUN
gujaf-208	438	8	,	,	PUNCT
gujaf-208	438	9	26(3	26(3	NUM
gujaf-208	438	10	)	)	PUNCT
gujaf-208	438	11	,	,	PUNCT
gujaf-208	438	12	1–32	1–32	PROPN
gujaf-208	438	13	.	.	PUNCT
gujaf-208	439	1	mlthiria	mlthiria	PROPN
gujaf-208	439	2	,	,	PUNCT
gujaf-208	439	3	e.	e.	PROPN
gujaf-208	439	4	n.	n.	PROPN
gujaf-208	439	5	,	,	PUNCT
gujaf-208	439	6	&	&	CCONJ
gujaf-208	439	7	musyoki	musyoki	PROPN
gujaf-208	439	8	,	,	PUNCT
gujaf-208	439	9	d.	d.	PROPN
gujaf-208	439	10	(	(	PUNCT
gujaf-208	439	11	2014	2014	NUM
gujaf-208	439	12	)	)	PUNCT
gujaf-208	439	13	.	.	PUNCT
gujaf-208	440	1	corporate	corporate	ADJ
gujaf-208	440	2	governance	governance	NOUN
gujaf-208	440	3	,	,	PUNCT
gujaf-208	440	4	ownership	ownership	NOUN
gujaf-208	440	5	structure	structure	NOUN
gujaf-208	440	6	perspective	perspective	NOUN
gujaf-208	440	7	and	and	CCONJ
gujaf-208	440	8	firm	firm	ADJ
gujaf-208	440	9	value	value	NOUN
gujaf-208	440	10	 	 	SPACE
gujaf-208	440	11	:	:	PUNCT
gujaf-208	440	12	theory	theory	NOUN
gujaf-208	440	13	,	,	PUNCT
gujaf-208	440	14	and	and	CCONJ
gujaf-208	440	15	survey	survey	NOUN
gujaf-208	440	16	of	of	ADP
gujaf-208	440	17	evidence	evidence	NOUN
gujaf-208	440	18	.	.	PUNCT
gujaf-208	441	1	international	international	ADJ
gujaf-208	441	2	journal	journal	PROPN
gujaf-208	441	3	of	of	ADP
gujaf-208	441	4	research	research	NOUN
gujaf-208	441	5	in	in	ADP
gujaf-208	441	6	management	management	NOUN
gujaf-208	441	7	and	and	CCONJ
gujaf-208	441	8	business	business	NOUN
gujaf-208	441	9	studies	study	NOUN
gujaf-208	441	10	,	,	PUNCT
gujaf-208	441	11	1(3	1(3	NUM
gujaf-208	441	12	)	)	PUNCT
gujaf-208	441	13	,	,	PUNCT
gujaf-208	441	14	57–61	57–61	NUM
gujaf-208	441	15	.	.	PUNCT
gujaf-208	442	1	najjar	najjar	PROPN
gujaf-208	442	2	,	,	PUNCT
gujaf-208	442	3	n.	n.	NOUN
gujaf-208	442	4	(	(	PUNCT
gujaf-208	442	5	2013	2013	NUM
gujaf-208	442	6	)	)	PUNCT
gujaf-208	442	7	.	.	PUNCT
gujaf-208	443	1	the	the	DET
gujaf-208	443	2	impact	impact	NOUN
gujaf-208	443	3	of	of	ADP
gujaf-208	443	4	corporate	corporate	ADJ
gujaf-208	443	5	governance	governance	NOUN
gujaf-208	443	6	on	on	ADP
gujaf-208	443	7	the	the	DET
gujaf-208	443	8	insurance	insurance	NOUN
gujaf-208	443	9	firm	firm	NOUN
gujaf-208	443	10	's	's	PART
gujaf-208	443	11	performance	performance	NOUN
gujaf-208	443	12	in	in	ADP
gujaf-208	443	13	bahrain	bahrain	NOUN
gujaf-208	443	14	.	.	PUNCT
gujaf-208	444	1	international	international	ADJ
gujaf-208	444	2	journal	journal	NOUN
gujaf-208	444	3	of	of	ADP
gujaf-208	444	4	learning	learning	NOUN
gujaf-208	444	5	and	and	CCONJ
gujaf-208	444	6	development	development	NOUN
gujaf-208	444	7	,	,	PUNCT
gujaf-208	444	8	3(2	3(2	NUM
gujaf-208	444	9	)	)	PUNCT
gujaf-208	444	10	,	,	PUNCT
gujaf-208	444	11	56	56	NUM
gujaf-208	444	12	-	-	SYM
gujaf-208	444	13	65	65	NUM
gujaf-208	444	14	.	.	PUNCT
gujaf-208	445	1	nguyen	nguyen	NOUN
gujaf-208	445	2	,	,	PUNCT
gujaf-208	445	3	m.	m.	NOUN
gujaf-208	445	4	n.	n.	PROPN
gujaf-208	445	5	(	(	PUNCT
gujaf-208	445	6	2016	2016	NUM
gujaf-208	445	7	)	)	PUNCT
gujaf-208	445	8	.	.	PUNCT
gujaf-208	446	1	board	board	NOUN
gujaf-208	446	2	diversity	diversity	NOUN
gujaf-208	446	3	and	and	CCONJ
gujaf-208	446	4	performance	performance	NOUN
gujaf-208	446	5	of	of	ADP
gujaf-208	446	6	publicly	publicly	ADV
gujaf-208	446	7	listed	list	VERB
gujaf-208	446	8	companies	company	NOUN
gujaf-208	446	9	in	in	ADP
gujaf-208	446	10	asia	asia	PROPN
gujaf-208	446	11	.	.	PUNCT
gujaf-208	447	1	m.sc	m.sc	PROPN
gujaf-208	447	2	business	business	PROPN
gujaf-208	447	3	administration	administration	PROPN
gujaf-208	447	4	,	,	PUNCT
gujaf-208	447	5	university	university	NOUN
gujaf-208	447	6	of	of	ADP
gujaf-208	447	7	amsterdam	amsterdam	PROPN
gujaf-208	447	8	,	,	PUNCT
gujaf-208	447	9	asia	asia	PROPN
gujaf-208	447	10	.	.	PUNCT
gujaf-208	447	11	niessen	niessen	PROPN
gujaf-208	447	12	,	,	PUNCT
gujaf-208	447	13	a.	a.	PROPN
gujaf-208	447	14	,	,	PUNCT
gujaf-208	447	15	&	&	CCONJ
gujaf-208	447	16	ruenzi	ruenzi	PROPN
gujaf-208	447	17	,	,	PUNCT
gujaf-208	447	18	s.	s.	PROPN
gujaf-208	447	19	(	(	PUNCT
gujaf-208	447	20	2010	2010	NUM
gujaf-208	447	21	)	)	PUNCT
gujaf-208	447	22	.	.	PUNCT
gujaf-208	448	1	political	political	ADJ
gujaf-208	448	2	connectedness	connectedness	NOUN
gujaf-208	448	3	and	and	CCONJ
gujaf-208	448	4	firm	firm	ADJ
gujaf-208	448	5	performance	performance	NOUN
gujaf-208	448	6	:	:	PUNCT
gujaf-208	448	7	evidence	evidence	NOUN
gujaf-208	448	8	from	from	ADP
gujaf-208	448	9	germany	germany	PROPN
gujaf-208	448	10	.	.	PUNCT
gujaf-208	449	1	german	german	ADJ
gujaf-208	449	2	economic	economic	ADJ
gujaf-208	449	3	review	review	NOUN
gujaf-208	449	4	,	,	PUNCT
gujaf-208	449	5	11	11	NUM
gujaf-208	449	6	,	,	PUNCT
gujaf-208	449	7	441–464	441–464	NUM
gujaf-208	449	8	.	.	PUNCT
gujaf-208	450	1	okoro	okoro	PROPN
gujaf-208	450	2	,	,	PUNCT
gujaf-208	450	3	b.	b.	PROPN
gujaf-208	450	4	c.	c.	PROPN
gujaf-208	450	5	,	,	PUNCT
gujaf-208	450	6	onodugo	onodugo	PROPN
gujaf-208	450	7	,	,	PUNCT
gujaf-208	450	8	v.	v.	PROPN
gujaf-208	450	9	a.	a.	NOUN
gujaf-208	450	10	,	,	PUNCT
gujaf-208	450	11	udoh	udoh	PROPN
gujaf-208	450	12	,	,	PUNCT
gujaf-208	450	13	b.	b.	PROPN
gujaf-208	450	14	e.	e.	PROPN
gujaf-208	450	15	,	,	PUNCT
gujaf-208	450	16	&	&	CCONJ
gujaf-208	450	17	chukwu	chukwu	PROPN
gujaf-208	450	18	,	,	PUNCT
gujaf-208	450	19	b.	b.	PROPN
gujaf-208	450	20	i.	i.	PROPN
gujaf-208	450	21	(	(	PUNCT
gujaf-208	450	22	2019	2019	NUM
gujaf-208	450	23	)	)	PUNCT
gujaf-208	450	24	.	.	PUNCT
gujaf-208	451	1	does	do	AUX
gujaf-208	451	2	board	board	VERB
gujaf-208	451	3	nationality	nationality	NOUN
gujaf-208	451	4	influence	influence	NOUN
gujaf-208	451	5	the	the	DET
gujaf-208	451	6	return	return	NOUN
gujaf-208	451	7	on	on	ADP
gujaf-208	451	8	equity	equity	NOUN
gujaf-208	451	9	of	of	ADP
gujaf-208	451	10	money	money	NOUN
gujaf-208	451	11	deposit	deposit	NOUN
gujaf-208	451	12	banks	bank	NOUN
gujaf-208	451	13	 	 	SPACE
gujaf-208	451	14	?	?	PUNCT
gujaf-208	452	1	empirical	empirical	ADJ
gujaf-208	452	2	evidence	evidence	NOUN
gujaf-208	452	3	from	from	ADP
gujaf-208	452	4	nigeria	nigeria	PROPN
gujaf-208	452	5	.	.	PUNCT
gujaf-208	453	1	international	international	ADJ
gujaf-208	453	2	journalof	journalof	ADJ
gujaf-208	453	3	mechanical	mechanical	ADJ
gujaf-208	453	4	engineering	engineering	NOUN
gujaf-208	453	5	and	and	CCONJ
gujaf-208	453	6	technology	technology	NOUN
gujaf-208	453	7	,	,	PUNCT
gujaf-208	453	8	10(7	10(7	NUM
gujaf-208	453	9	)	)	PUNCT
gujaf-208	453	10	,	,	PUNCT
gujaf-208	453	11	1–7	1–7	X
gujaf-208	453	12	.	.	PUNCT
gujaf-208	453	13	olaoti	olaoti	PROPN
gujaf-208	453	14	,	,	PUNCT
gujaf-208	453	15	y.	y.	PROPN
gujaf-208	453	16	i.	i.	PROPN
gujaf-208	453	17	(	(	PUNCT
gujaf-208	453	18	2016	2016	NUM
gujaf-208	453	19	)	)	PUNCT
gujaf-208	453	20	.	.	PUNCT
gujaf-208	454	1	board	board	NOUN
gujaf-208	454	2	of	of	ADP
gujaf-208	454	3	directors	director	NOUN
gujaf-208	454	4	heterogeneity	heterogeneity	NOUN
gujaf-208	454	5	and	and	CCONJ
gujaf-208	454	6	financial	financial	ADJ
gujaf-208	454	7	performance	performance	NOUN
gujaf-208	454	8	of	of	ADP
gujaf-208	454	9	listed	list	VERB
gujaf-208	454	10	deposit	deposit	NOUN
gujaf-208	454	11	money	money	NOUN
gujaf-208	454	12	banks	bank	NOUN
gujaf-208	454	13	in	in	ADP
gujaf-208	454	14	nigeria	nigeria	PROPN
gujaf-208	454	15	.	.	PUNCT
gujaf-208	455	1	m.sc	m.sc	PROPN
gujaf-208	455	2	accounting	accounting	NOUN
gujaf-208	455	3	,	,	PUNCT
gujaf-208	455	4	ahmadu	ahmadu	PROPN
gujaf-208	455	5	bello	bello	PROPN
gujaf-208	455	6	university	university	PROPN
gujaf-208	455	7	,	,	PUNCT
gujaf-208	455	8	zaria	zaria	PROPN
gujaf-208	455	9	,	,	PUNCT
gujaf-208	455	10	kaduna	kaduna	PROPN
gujaf-208	455	11	state	state	PROPN
gujaf-208	455	12	,	,	PUNCT
gujaf-208	455	13	nigeria	nigeria	PROPN
gujaf-208	455	14	.	.	PUNCT
gujaf-208	456	1	gusau	gusau	PROPN
gujaf-208	456	2	journal	journal	PROPN
gujaf-208	456	3	of	of	ADP
gujaf-208	456	4	accounting	accounting	NOUN
gujaf-208	456	5	and	and	CCONJ
gujaf-208	456	6	finance	finance	NOUN
gujaf-208	456	7	,	,	PUNCT
gujaf-208	456	8	vol	vol	NOUN
gujaf-208	456	9	.	.	PROPN
gujaf-208	456	10	4	4	NUM
gujaf-208	456	11	,	,	PUNCT
gujaf-208	456	12	issue	issue	NOUN
gujaf-208	456	13	1	1	NUM
gujaf-208	456	14	,	,	PUNCT
gujaf-208	456	15	april	april	PROPN
gujaf-208	456	16	,	,	PUNCT
gujaf-208	456	17	2023	2023	NUM
gujaf-208	456	18	94	94	NUM
gujaf-208	456	19	omoye	omoye	NOUN
gujaf-208	456	20	,	,	PUNCT
gujaf-208	456	21	s.	s.	PROPN
gujaf-208	456	22	a.	a.	PROPN
gujaf-208	456	23	&	&	CCONJ
gujaf-208	456	24	eriki	eriki	PROPN
gujaf-208	456	25	,	,	PUNCT
gujaf-208	456	26	p.	p.	NOUN
gujaf-208	456	27	o.	o.	PROPN
gujaf-208	456	28	(	(	PUNCT
gujaf-208	456	29	2013	2013	NUM
gujaf-208	456	30	)	)	PUNCT
gujaf-208	456	31	.	.	PUNCT
gujaf-208	457	1	diversity	diversity	NOUN
gujaf-208	457	2	in	in	ADP
gujaf-208	457	3	board	board	NOUN
gujaf-208	457	4	ethnicity	ethnicity	NOUN
gujaf-208	457	5	and	and	CCONJ
gujaf-208	457	6	firm	firm	ADJ
gujaf-208	457	7	performance	performance	NOUN
gujaf-208	457	8	:	:	PUNCT
gujaf-208	457	9	an	an	DET
gujaf-208	457	10	empirical	empirical	ADJ
gujaf-208	457	11	investigation	investigation	NOUN
gujaf-208	457	12	of	of	ADP
gujaf-208	457	13	selected	select	VERB
gujaf-208	457	14	quoted	quote	VERB
gujaf-208	457	15	firms	firm	NOUN
gujaf-208	457	16	in	in	ADP
gujaf-208	457	17	nigeria	nigeria	PROPN
gujaf-208	457	18	.	.	PUNCT
gujaf-208	458	1	african	african	ADJ
gujaf-208	458	2	journal	journal	PROPN
gujaf-208	458	3	of	of	ADP
gujaf-208	458	4	social	social	ADJ
gujaf-208	458	5	sciences	science	NOUN
gujaf-208	458	6	,	,	PUNCT
gujaf-208	458	7	3(4	3(4	NUM
gujaf-208	458	8	)	)	PUNCT
gujaf-208	458	9	,	,	PUNCT
gujaf-208	458	10	35	35	NUM
gujaf-208	458	11	-	-	SYM
gujaf-208	458	12	45	45	NUM
gujaf-208	458	13	.	.	PUNCT
gujaf-208	459	1	onyekwere	onyekwere	PROPN
gujaf-208	459	2	,	,	PUNCT
gujaf-208	459	3	s.	s.	PROPN
gujaf-208	459	4	c.	c.	PROPN
gujaf-208	459	5	,	,	PUNCT
gujaf-208	459	6	wesiah	wesiah	PROPN
gujaf-208	459	7	,	,	PUNCT
gujaf-208	459	8	s.	s.	PROPN
gujaf-208	459	9	,	,	PUNCT
gujaf-208	459	10	&	&	CCONJ
gujaf-208	459	11	danbatta	danbatta	PROPN
gujaf-208	459	12	,	,	PUNCT
gujaf-208	459	13	s.	s.	PROPN
gujaf-208	459	14	n.	n.	PROPN
gujaf-208	459	15	(	(	PUNCT
gujaf-208	459	16	2019	2019	NUM
gujaf-208	459	17	)	)	PUNCT
gujaf-208	459	18	.	.	PUNCT
gujaf-208	460	1	the	the	DET
gujaf-208	460	2	relationship	relationship	NOUN
gujaf-208	460	3	between	between	ADP
gujaf-208	460	4	board	board	NOUN
gujaf-208	460	5	diversity	diversity	NOUN
gujaf-208	460	6	and	and	CCONJ
gujaf-208	460	7	corporate	corporate	ADJ
gujaf-208	460	8	financial	financial	ADJ
gujaf-208	460	9	performance	performance	NOUN
gujaf-208	460	10	 	 	SPACE
gujaf-208	460	11	:	:	PUNCT
gujaf-208	460	12	empirical	empirical	ADJ
gujaf-208	460	13	evidence	evidence	NOUN
gujaf-208	460	14	from	from	ADP
gujaf-208	460	15	five	five	NUM
gujaf-208	460	16	selected	select	VERB
gujaf-208	460	17	commercial	commercial	ADJ
gujaf-208	460	18	banks	bank	NOUN
gujaf-208	460	19	in	in	ADP
gujaf-208	460	20	nigeria	nigeria	PROPN
gujaf-208	460	21	.	.	PUNCT
gujaf-208	461	1	international	international	ADJ
gujaf-208	461	2	journal	journal	PROPN
gujaf-208	461	3	of	of	ADP
gujaf-208	461	4	finance	finance	NOUN
gujaf-208	461	5	and	and	CCONJ
gujaf-208	461	6	banking	banking	NOUN
gujaf-208	461	7	research	research	NOUN
gujaf-208	461	8	,	,	PUNCT
gujaf-208	461	9	5(4	5(4	NUM
gujaf-208	461	10	)	)	PUNCT
gujaf-208	461	11	,	,	PUNCT
gujaf-208	461	12	76–90	76–90	NUM
gujaf-208	461	13	.	.	PUNCT
gujaf-208	462	1	https://doi.org/10.11648/j.ijfbr.20190504.13	https://doi.org/10.11648/j.ijfbr.20190504.13	PROPN
gujaf-208	462	2	.	.	PUNCT
gujaf-208	463	1	osazuwa	osazuwa	ADJ
gujaf-208	463	2	,	,	PUNCT
gujaf-208	463	3	n.	n.	PROPN
gujaf-208	463	4	p.	p.	PROPN
gujaf-208	463	5	,	,	PUNCT
gujaf-208	463	6	ahmad	ahmad	PROPN
gujaf-208	463	7	,	,	PUNCT
gujaf-208	463	8	a.	a.	PROPN
gujaf-208	463	9	c.	c.	PROPN
gujaf-208	463	10	,	,	PUNCT
gujaf-208	463	11	&	&	CCONJ
gujaf-208	463	12	che	che	PROPN
gujaf-208	463	13	-	-	PROPN
gujaf-208	463	14	adam	adam	PROPN
gujaf-208	463	15	,	,	PUNCT
gujaf-208	463	16	n.	n.	NOUN
gujaf-208	463	17	(	(	PUNCT
gujaf-208	463	18	2016	2016	NUM
gujaf-208	463	19	)	)	PUNCT
gujaf-208	463	20	.	.	PUNCT
gujaf-208	464	1	financial	financial	ADJ
gujaf-208	464	2	performance	performance	NOUN
gujaf-208	464	3	in	in	ADP
gujaf-208	464	4	nigerian	nigerian	ADJ
gujaf-208	464	5	quoted	quote	VERB
gujaf-208	464	6	companies	company	NOUN
gujaf-208	464	7	:	:	PUNCT
gujaf-208	464	8	the	the	DET
gujaf-208	464	9	influence	influence	NOUN
gujaf-208	464	10	of	of	ADP
gujaf-208	464	11	political	political	ADJ
gujaf-208	464	12	connection	connection	NOUN
gujaf-208	464	13	and	and	CCONJ
gujaf-208	464	14	governance	governance	NOUN
gujaf-208	464	15	mechanisms	mechanism	NOUN
gujaf-208	464	16	.	.	PUNCT
gujaf-208	465	1	international	international	ADJ
gujaf-208	465	2	journal	journal	PROPN
gujaf-208	465	3	of	of	ADP
gujaf-208	465	4	economics	economic	NOUN
gujaf-208	465	5	and	and	CCONJ
gujaf-208	465	6	financial	financial	ADJ
gujaf-208	465	7	issues	issue	NOUN
gujaf-208	465	8	,	,	PUNCT
gujaf-208	465	9	6(7	6(7	NUM
gujaf-208	465	10	)	)	PUNCT
gujaf-208	465	11	,	,	PUNCT
gujaf-208	465	12	137–142	137–142	NUM
gujaf-208	465	13	.	.	PUNCT
gujaf-208	466	1	pfeffer	pfeffer	PROPN
gujaf-208	466	2	,	,	PUNCT
gujaf-208	466	3	j.	j.	PROPN
gujaf-208	466	4	,	,	PUNCT
gujaf-208	466	5	&	&	CCONJ
gujaf-208	466	6	salancik	salancik	PROPN
gujaf-208	466	7	,	,	PUNCT
gujaf-208	466	8	g.	g.	PROPN
gujaf-208	466	9	r.	r.	PROPN
gujaf-208	466	10	(	(	PUNCT
gujaf-208	466	11	1978	1978	NUM
gujaf-208	466	12	)	)	PUNCT
gujaf-208	466	13	.	.	PUNCT
gujaf-208	467	1	the	the	DET
gujaf-208	467	2	external	external	ADJ
gujaf-208	467	3	control	control	NOUN
gujaf-208	467	4	of	of	ADP
gujaf-208	467	5	organizations	organization	NOUN
gujaf-208	467	6	:	:	PUNCT
gujaf-208	467	7	a	a	DET
gujaf-208	467	8	resource	resource	NOUN
gujaf-208	467	9	dependence	dependence	NOUN
gujaf-208	467	10	perspective	perspective	NOUN
gujaf-208	467	11	.	.	PUNCT
gujaf-208	468	1	new	new	PROPN
gujaf-208	468	2	york	york	PROPN
gujaf-208	468	3	:	:	PUNCT
gujaf-208	468	4	harper	harper	NOUN
gujaf-208	468	5	and	and	CCONJ
gujaf-208	468	6	row	row	NOUN
gujaf-208	468	7	publishers	publisher	NOUN
gujaf-208	468	8	.	.	PUNCT
gujaf-208	469	1	poon	poon	NOUN
gujaf-208	469	2	,	,	PUNCT
gujaf-208	469	3	w.	w.	PROPN
gujaf-208	469	4	,	,	PUNCT
gujaf-208	469	5	yap	yap	PROPN
gujaf-208	469	6	,	,	PUNCT
gujaf-208	469	7	a.	a.	PROPN
gujaf-208	469	8	k.	k.	PROPN
gujaf-208	469	9	,	,	PUNCT
gujaf-208	469	10	&	&	CCONJ
gujaf-208	469	11	lee	lee	PROPN
gujaf-208	469	12	,	,	PUNCT
gujaf-208	469	13	t.	t.	PROPN
gujaf-208	469	14	(	(	PUNCT
gujaf-208	469	15	2013	2013	NUM
gujaf-208	469	16	)	)	PUNCT
gujaf-208	469	17	.	.	PUNCT
gujaf-208	470	1	the	the	DET
gujaf-208	470	2	outcome	outcome	NOUN
gujaf-208	470	3	of	of	ADP
gujaf-208	470	4	politically	politically	ADV
gujaf-208	470	5	connected	connected	ADJ
gujaf-208	470	6	boards	board	NOUN
gujaf-208	470	7	on	on	ADP
gujaf-208	470	8	commercial	commercial	ADJ
gujaf-208	470	9	bank	bank	NOUN
gujaf-208	470	10	performance	performance	NOUN
gujaf-208	470	11	in	in	ADP
gujaf-208	470	12	malaysia	malaysia	PROPN
gujaf-208	470	13	.	.	PUNCT
gujaf-208	471	1	journal	journal	PROPN
gujaf-208	471	2	of	of	ADP
gujaf-208	471	3	modern	modern	ADJ
gujaf-208	471	4	applied	apply	VERB
gujaf-208	471	5	science	science	NOUN
gujaf-208	471	6	,	,	PUNCT
gujaf-208	471	7	7(1	7(1	NUM
gujaf-208	471	8	)	)	PUNCT
gujaf-208	471	9	,	,	PUNCT
gujaf-208	471	10	35–50	35–50	NUM
gujaf-208	471	11	.	.	PUNCT
gujaf-208	472	1	https://doi.org/10.5539/mas.v7n1p35	https://doi.org/10.5539/mas.v7n1p35	PROPN
gujaf-208	472	2	.	.	PUNCT
gujaf-208	472	3	ruigrok	ruigrok	PROPN
gujaf-208	472	4	,	,	PUNCT
gujaf-208	472	5	w.	w.	PROPN
gujaf-208	472	6	,	,	PUNCT
gujaf-208	472	7	peck	peck	PROPN
gujaf-208	472	8	,	,	PUNCT
gujaf-208	472	9	s.	s.	PROPN
gujaf-208	472	10	,	,	PUNCT
gujaf-208	472	11	&	&	CCONJ
gujaf-208	472	12	tacheva	tacheva	PROPN
gujaf-208	472	13	,	,	PUNCT
gujaf-208	472	14	s.	s.	PROPN
gujaf-208	472	15	(	(	PUNCT
gujaf-208	472	16	2007	2007	NUM
gujaf-208	472	17	)	)	PUNCT
gujaf-208	472	18	.	.	PUNCT
gujaf-208	473	1	nationality	nationality	NOUN
gujaf-208	473	2	and	and	CCONJ
gujaf-208	473	3	gender	gender	NOUN
gujaf-208	473	4	diversity	diversity	NOUN
gujaf-208	473	5	on	on	ADP
gujaf-208	473	6	swiss	swiss	ADJ
gujaf-208	473	7	corporate	corporate	ADJ
gujaf-208	473	8	boards	board	NOUN
gujaf-208	473	9	.	.	PUNCT
gujaf-208	474	1	corporate	corporate	ADJ
gujaf-208	474	2	governance	governance	NOUN
gujaf-208	474	3	:	:	PUNCT
gujaf-208	474	4	an	an	DET
gujaf-208	474	5	international	international	ADJ
gujaf-208	474	6	review	review	NOUN
gujaf-208	474	7	,	,	PUNCT
gujaf-208	474	8	15(4	15(4	NUM
gujaf-208	474	9	)	)	PUNCT
gujaf-208	474	10	,	,	PUNCT
gujaf-208	474	11	546–557	546–557	NUM
gujaf-208	474	12	.	.	PUNCT
gujaf-208	475	1	https://doi.org/10.1111/j.1467-8683.2007.00587.x	https://doi.org/10.1111/j.1467-8683.2007.00587.x	PROPN
gujaf-208	475	2	salem	salem	PROPN
gujaf-208	475	3	,	,	PUNCT
gujaf-208	475	4	w.	w.	PROPN
gujaf-208	475	5	f.	f.	PROPN
gujaf-208	475	6	,	,	PUNCT
gujaf-208	475	7	metawe	metawe	PROPN
gujaf-208	475	8	,	,	PUNCT
gujaf-208	475	9	s.	s.	PROPN
gujaf-208	475	10	a.	a.	PROPN
gujaf-208	475	11	,	,	PUNCT
gujaf-208	475	12	youssef	youssef	PROPN
gujaf-208	475	13	,	,	PUNCT
gujaf-208	475	14	a.	a.	NOUN
gujaf-208	475	15	a.	a.	PROPN
gujaf-208	475	16	,	,	PUNCT
gujaf-208	475	17	&	&	CCONJ
gujaf-208	475	18	mohamed	mohamed	PROPN
gujaf-208	475	19	,	,	PUNCT
gujaf-208	475	20	m.	m.	PROPN
gujaf-208	475	21	b.	b.	PROPN
gujaf-208	475	22	(	(	PUNCT
gujaf-208	475	23	2019	2019	NUM
gujaf-208	475	24	)	)	PUNCT
gujaf-208	475	25	.	.	PUNCT
gujaf-208	476	1	boards	board	NOUN
gujaf-208	476	2	of	of	ADP
gujaf-208	476	3	directors	director	NOUN
gujaf-208	476	4	characteristics	characteristic	NOUN
gujaf-208	476	5	and	and	CCONJ
gujaf-208	476	6	firm	firm	ADJ
gujaf-208	476	7	value	value	NOUN
gujaf-208	476	8	 	 	SPACE
gujaf-208	476	9	:	:	PUNCT
gujaf-208	476	10	a	a	DET
gujaf-208	476	11	comparative	comparative	ADJ
gujaf-208	476	12	study	study	NOUN
gujaf-208	476	13	between	between	ADP
gujaf-208	476	14	egypt	egypt	PROPN
gujaf-208	476	15	and	and	CCONJ
gujaf-208	476	16	usa	usa	PROPN
gujaf-208	476	17	.	.	PROPN
gujaf-208	476	18	open	open	ADJ
gujaf-208	476	19	access	access	PROPN
gujaf-208	476	20	library	library	PROPN
gujaf-208	476	21	journal	journal	NOUN
gujaf-208	476	22	,	,	PUNCT
gujaf-208	476	23	6(4	6(4	PROPN
gujaf-208	476	24	)	)	PUNCT
gujaf-208	476	25	,	,	PUNCT
gujaf-208	476	26	1–33	1–33	NOUN
gujaf-208	476	27	.	.	PUNCT
gujaf-208	477	1	https://doi.org/10.4236/oalib.1105323	https://doi.org/10.4236/oalib.1105323	ADJ
gujaf-208	477	2	shuaibu	shuaibu	NOUN
gujaf-208	477	3	,	,	PUNCT
gujaf-208	477	4	k.	k.	PROPN
gujaf-208	477	5	,	,	PUNCT
gujaf-208	477	6	ali	ali	PROPN
gujaf-208	477	7	,	,	PUNCT
gujaf-208	477	8	i.	i.	PROPN
gujaf-208	477	9	,	,	PUNCT
gujaf-208	477	10	&	&	CCONJ
gujaf-208	477	11	amin	amin	PROPN
gujaf-208	477	12	,	,	PUNCT
gujaf-208	477	13	i.	i.	PROPN
gujaf-208	477	14	m.	m.	PROPN
gujaf-208	477	15	(	(	PUNCT
gujaf-208	477	16	2019	2019	NUM
gujaf-208	477	17	)	)	PUNCT
gujaf-208	477	18	.	.	PUNCT
gujaf-208	478	1	company	company	NOUN
gujaf-208	478	2	attributes	attribute	VERB
gujaf-208	478	3	and	and	CCONJ
gujaf-208	478	4	firm	firm	ADJ
gujaf-208	478	5	value	value	NOUN
gujaf-208	478	6	of	of	ADP
gujaf-208	478	7	listed	list	VERB
gujaf-208	478	8	consumer	consumer	NOUN
gujaf-208	478	9	goods	good	NOUN
gujaf-208	478	10	companies	company	NOUN
gujaf-208	478	11	in	in	ADP
gujaf-208	478	12	nigeria	nigeria	PROPN
gujaf-208	478	13	.	.	PUNCT
gujaf-208	479	1	journal	journal	PROPN
gujaf-208	479	2	of	of	ADP
gujaf-208	479	3	research	research	NOUN
gujaf-208	479	4	in	in	ADP
gujaf-208	479	5	humanities	humanity	NOUN
gujaf-208	479	6	and	and	CCONJ
gujaf-208	479	7	social	social	ADJ
gujaf-208	479	8	science	science	NOUN
gujaf-208	479	9	,	,	PUNCT
gujaf-208	479	10	7(5	7(5	NUM
gujaf-208	479	11	)	)	PUNCT
gujaf-208	479	12	,	,	PUNCT
gujaf-208	479	13	40–49	40–49	PROPN
gujaf-208	479	14	.	.	PUNCT
gujaf-208	480	1	siantar	siantar	PROPN
gujaf-208	480	2	,	,	PUNCT
gujaf-208	480	3	c.	c.	PROPN
gujaf-208	480	4	s.	s.	PROPN
gujaf-208	480	5	d.	d.	PROPN
gujaf-208	480	6	(	(	PUNCT
gujaf-208	480	7	2016	2016	NUM
gujaf-208	480	8	)	)	PUNCT
gujaf-208	480	9	.	.	PUNCT
gujaf-208	481	1	effects	effect	NOUN
gujaf-208	481	2	of	of	ADP
gujaf-208	481	3	board	board	NOUN
gujaf-208	481	4	gender	gender	NOUN
gujaf-208	481	5	diversity	diversity	NOUN
gujaf-208	481	6	on	on	ADP
gujaf-208	481	7	firm	firm	ADJ
gujaf-208	481	8	performance	performance	NOUN
gujaf-208	481	9	and	and	CCONJ
gujaf-208	481	10	director	director	NOUN
gujaf-208	481	11	compensation	compensation	NOUN
gujaf-208	481	12	in	in	ADP
gujaf-208	481	13	india	india	PROPN
gujaf-208	481	14	.	.	PUNCT
gujaf-208	482	1	1–43	1–43	PROPN
gujaf-208	482	2	.	.	PUNCT
gujaf-208	482	3	tarigan	tarigan	PROPN
gujaf-208	482	4	,	,	PUNCT
gujaf-208	482	5	j.	j.	PROPN
gujaf-208	482	6	,	,	PUNCT
gujaf-208	482	7	hervindra	hervindra	PROPN
gujaf-208	482	8	,	,	PUNCT
gujaf-208	482	9	c.	c.	PROPN
gujaf-208	482	10	,	,	PUNCT
gujaf-208	482	11	&	&	CCONJ
gujaf-208	482	12	hatane	hatane	PROPN
gujaf-208	482	13	,	,	PUNCT
gujaf-208	482	14	s.	s.	PROPN
gujaf-208	482	15	e.	e.	PROPN
gujaf-208	482	16	(	(	PUNCT
gujaf-208	482	17	2018	2018	NUM
gujaf-208	482	18	)	)	PUNCT
gujaf-208	482	19	.	.	PUNCT
gujaf-208	483	1	does	do	AUX
gujaf-208	483	2	board	board	VERB
gujaf-208	483	3	diversity	diversity	NOUN
gujaf-208	483	4	influence	influence	NOUN
gujaf-208	483	5	financial	financial	ADJ
gujaf-208	483	6	performance	performance	NOUN
gujaf-208	483	7	 	 	SPACE
gujaf-208	483	8	?	?	PUNCT
gujaf-208	484	1	international	international	ADJ
gujaf-208	484	2	research	research	PROPN
gujaf-208	484	3	journal	journal	PROPN
gujaf-208	484	4	of	of	ADP
gujaf-208	484	5	business	business	NOUN
gujaf-208	484	6	studies	study	NOUN
gujaf-208	484	7	,	,	PUNCT
gujaf-208	484	8	11(3	11(3	NUM
gujaf-208	484	9	)	)	PUNCT
gujaf-208	484	10	,	,	PUNCT
gujaf-208	484	11	195–215	195–215	NUM
gujaf-208	484	12	.	.	PUNCT
gujaf-208	485	1	the	the	DET
gujaf-208	485	2	nation	nation	NOUN
gujaf-208	485	3	(	(	PUNCT
gujaf-208	485	4	2018	2018	NUM
gujaf-208	485	5	,	,	PUNCT
gujaf-208	485	6	december	december	PROPN
gujaf-208	485	7	29	29	NUM
gujaf-208	485	8	)	)	PUNCT
gujaf-208	485	9	rumble	rumble	NOUN
gujaf-208	485	10	from	from	ADP
gujaf-208	485	11	banking	banking	NOUN
gujaf-208	485	12	halls	hall	NOUN
gujaf-208	485	13	:	:	PUNCT
gujaf-208	485	14	polaris	polaris	PROPN
gujaf-208	485	15	bank	bank	PROPN
gujaf-208	485	16	rises	rise	VERB
gujaf-208	485	17	from	from	ADP
gujaf-208	485	18	skye	skye	NOUN
gujaf-208	485	19	's	's	PART
gujaf-208	485	20	'	'	PUNCT
gujaf-208	485	21	rubble	rubble	NOUN
gujaf-208	485	22	'	'	PUNCT
gujaf-208	485	23	as	as	ADP
gujaf-208	485	24	diamond	diamond	NOUN
gujaf-208	485	25	merges	merge	VERB
gujaf-208	485	26	with	with	ADP
gujaf-208	485	27	access	access	NOUN
gujaf-208	485	28	.	.	PUNCT
gujaf-208	486	1	https://thenationonlineng.net/rumble-banking-halls-polarisbank-risesskyes-rubble-diamond-merges-access/	https://thenationonlineng.net/rumble-banking-halls-polarisbank-risesskyes-rubble-diamond-merges-access/	PROPN
gujaf-208	486	2	thomsen	thomsen	PROPN
gujaf-208	486	3	,	,	PUNCT
gujaf-208	486	4	s.	s.	PROPN
gujaf-208	486	5	,	,	PUNCT
gujaf-208	486	6	&	&	CCONJ
gujaf-208	486	7	conyon	conyon	NOUN
gujaf-208	486	8	,	,	PUNCT
gujaf-208	486	9	m.	m.	NOUN
gujaf-208	486	10	(	(	PUNCT
gujaf-208	486	11	2012	2012	NUM
gujaf-208	486	12	)	)	PUNCT
gujaf-208	486	13	.	.	PUNCT
gujaf-208	487	1	corporate	corporate	ADJ
gujaf-208	487	2	governance	governance	NOUN
gujaf-208	487	3	:	:	PUNCT
gujaf-208	487	4	mechanisms	mechanism	NOUN
gujaf-208	487	5	and	and	CCONJ
gujaf-208	487	6	systems	system	NOUN
gujaf-208	487	7	.	.	PUNCT
gujaf-208	488	1	mcgraw	mcgraw	PROPN
gujaf-208	488	2	-	-	PUNCT
gujaf-208	488	3	hill	hill	NOUN
gujaf-208	488	4	education	education	NOUN
gujaf-208	488	5	,	,	PUNCT
gujaf-208	488	6	new	new	PROPN
gujaf-208	488	7	york	york	PROPN
gujaf-208	488	8	.	.	PUNCT
gujaf-208	489	1	https://doi.org/10.11648/j.ijfbr.20190504.13	https://doi.org/10.11648/j.ijfbr.20190504.13	PROPN
gujaf-208	489	2	https://doi.org/10.4236/oalib.1105323	https://doi.org/10.4236/oalib.1105323	PROPN
gujaf-208	489	3	https://thenationonlineng.net/rumble-banking-halls-polarisgusau	https://thenationonlineng.net/rumble-banking-halls-polarisgusau	PROPN
gujaf-208	489	4	journal	journal	NOUN
gujaf-208	489	5	of	of	ADP
gujaf-208	489	6	accounting	accounting	NOUN
gujaf-208	489	7	and	and	CCONJ
gujaf-208	489	8	finance	finance	NOUN
gujaf-208	489	9	,	,	PUNCT
gujaf-208	489	10	vol	vol	NOUN
gujaf-208	489	11	.	.	PROPN
gujaf-208	489	12	4	4	NUM
gujaf-208	489	13	,	,	PUNCT
gujaf-208	489	14	issue	issue	NOUN
gujaf-208	489	15	1	1	NUM
gujaf-208	489	16	,	,	PUNCT
gujaf-208	489	17	april	april	PROPN
gujaf-208	489	18	,	,	PUNCT
gujaf-208	489	19	2023	2023	NUM
gujaf-208	489	20	95	95	NUM
gujaf-208	489	21	tobin	tobin	NOUN
gujaf-208	489	22	,	,	PUNCT
gujaf-208	489	23	j.	j.	PROPN
gujaf-208	489	24	(	(	PUNCT
gujaf-208	489	25	1969	1969	NUM
gujaf-208	489	26	)	)	PUNCT
gujaf-208	489	27	.	.	PUNCT
gujaf-208	490	1	a	a	DET
gujaf-208	490	2	general	general	ADJ
gujaf-208	490	3	equilibrium	equilibrium	NOUN
gujaf-208	490	4	approach	approach	NOUN
gujaf-208	490	5	to	to	ADP
gujaf-208	490	6	monetary	monetary	ADJ
gujaf-208	490	7	theory	theory	NOUN
gujaf-208	490	8	.	.	PUNCT
gujaf-208	491	1	journal	journal	NOUN
gujaf-208	491	2	of	of	ADP
gujaf-208	491	3	money	money	NOUN
gujaf-208	491	4	,	,	PUNCT
gujaf-208	491	5	credit	credit	NOUN
gujaf-208	491	6	and	and	CCONJ
gujaf-208	491	7	banking	banking	NOUN
gujaf-208	491	8	,	,	PUNCT
gujaf-208	491	9	1(1	1(1	NUM
gujaf-208	491	10	)	)	PUNCT
gujaf-208	491	11	,	,	PUNCT
gujaf-208	491	12	15	15	NUM
gujaf-208	491	13	-	-	SYM
gujaf-208	491	14	29	29	NUM
gujaf-208	491	15	.	.	PUNCT
gujaf-208	492	1	ujunwa	ujunwa	PROPN
gujaf-208	492	2	,	,	PUNCT
gujaf-208	492	3	a.	a.	NOUN
gujaf-208	492	4	,	,	PUNCT
gujaf-208	492	5	nwakoby	nwakoby	PROPN
gujaf-208	492	6	,	,	PUNCT
gujaf-208	492	7	i.	i.	PROPN
gujaf-208	492	8	,	,	PUNCT
gujaf-208	492	9	&	&	CCONJ
gujaf-208	492	10	ugbam	ugbam	PROPN
gujaf-208	492	11	,	,	PUNCT
gujaf-208	492	12	c.	c.	PROPN
gujaf-208	492	13	o.	o.	PROPN
gujaf-208	492	14	(	(	PUNCT
gujaf-208	492	15	2012	2012	NUM
gujaf-208	492	16	)	)	PUNCT
gujaf-208	492	17	.	.	PUNCT
gujaf-208	493	1	corporate	corporate	ADJ
gujaf-208	493	2	board	board	NOUN
gujaf-208	493	3	diversity	diversity	NOUN
gujaf-208	493	4	and	and	CCONJ
gujaf-208	493	5	firm	firm	ADJ
gujaf-208	493	6	performane	performane	NOUN
gujaf-208	493	7	:	:	PUNCT
gujaf-208	493	8	evidence	evidence	NOUN
gujaf-208	493	9	from	from	ADP
gujaf-208	493	10	nigeria	nigeria	PROPN
gujaf-208	493	11	.	.	PUNCT
gujaf-208	494	1	corporate	corporate	ADJ
gujaf-208	494	2	ownership	ownership	NOUN
gujaf-208	494	3	and	and	CCONJ
gujaf-208	494	4	control	control	NOUN
gujaf-208	494	5	,	,	PUNCT
gujaf-208	494	6	9(2	9(2	NUM
gujaf-208	494	7	)	)	PUNCT
gujaf-208	494	8	,	,	PUNCT
gujaf-208	494	9	216–226	216–226	NUM
gujaf-208	494	10	.	.	PUNCT
gujaf-208	495	1	urhoghide	urhoghide	PROPN
gujaf-208	495	2	,	,	PUNCT
gujaf-208	495	3	r.	r.	PROPN
gujaf-208	495	4	o.	o.	PROPN
gujaf-208	495	5	,	,	PUNCT
gujaf-208	495	6	&	&	CCONJ
gujaf-208	495	7	omolaye	omolaye	PROPN
gujaf-208	495	8	,	,	PUNCT
gujaf-208	495	9	k.	k.	PROPN
gujaf-208	495	10	e.	e.	PROPN
gujaf-208	495	11	(	(	PUNCT
gujaf-208	495	12	2017	2017	NUM
gujaf-208	495	13	)	)	PUNCT
gujaf-208	495	14	.	.	PUNCT
gujaf-208	496	1	effect	effect	NOUN
gujaf-208	496	2	of	of	ADP
gujaf-208	496	3	corporate	corporate	ADJ
gujaf-208	496	4	governance	governance	NOUN
gujaf-208	496	5	on	on	ADP
gujaf-208	496	6	financial	financial	ADJ
gujaf-208	496	7	performance	performance	NOUN
gujaf-208	496	8	of	of	ADP
gujaf-208	496	9	quoted	quote	VERB
gujaf-208	496	10	oil	oil	NOUN
gujaf-208	496	11	and	and	CCONJ
gujaf-208	496	12	gas	gas	NOUN
gujaf-208	496	13	companies	company	NOUN
gujaf-208	496	14	in	in	ADP
gujaf-208	496	15	nigeria	nigeria	PROPN
gujaf-208	496	16	.	.	PUNCT
gujaf-208	497	1	international	international	ADJ
gujaf-208	497	2	journal	journal	PROPN
gujaf-208	497	3	of	of	ADP
gujaf-208	497	4	business	business	NOUN
gujaf-208	497	5	and	and	CCONJ
gujaf-208	497	6	social	social	ADJ
gujaf-208	497	7	science	science	NOUN
gujaf-208	497	8	,	,	PUNCT
gujaf-208	497	9	8(7	8(7	NUM
gujaf-208	497	10	)	)	PUNCT
gujaf-208	497	11	,	,	PUNCT
gujaf-208	497	12	114–124	114–124	NUM
gujaf-208	497	13	.	.	PUNCT
gujaf-208	498	1	vanguard	vanguard	NOUN
gujaf-208	498	2	(	(	PUNCT
gujaf-208	498	3	2018	2018	NUM
gujaf-208	498	4	)	)	PUNCT
gujaf-208	498	5	14	14	NUM
gujaf-208	498	6	insurance	insurance	NOUN
gujaf-208	498	7	companies	company	NOUN
gujaf-208	498	8	,	,	PUNCT
gujaf-208	498	9	5	5	NUM
gujaf-208	498	10	others	other	NOUN
gujaf-208	498	11	may	may	AUX
gujaf-208	498	12	face	face	VERB
gujaf-208	498	13	hostile	hostile	ADJ
gujaf-208	498	14	take	take	NOUN
gujaf-208	498	15	-	-	PUNCT
gujaf-208	498	16	overs	over	NOUN
gujaf-208	498	17	.	.	PUNCT
gujaf-208	499	1	retreived	retreive	VERB
gujaf-208	499	2	from	from	ADP
gujaf-208	499	3	https://www.vanguardngr.com/2018/02/14-insurancecompanies-5-others-may-face-hostile-take-overs/	https://www.vanguardngr.com/2018/02/14-insurancecompanies-5-others-may-face-hostile-take-overs/	X
gujaf-208	499	4	woschkowiak	woschkowiak	PROPN
gujaf-208	499	5	,	,	PUNCT
gujaf-208	499	6	a.	a.	NOUN
gujaf-208	499	7	(	(	PUNCT
gujaf-208	499	8	2018	2018	NUM
gujaf-208	499	9	)	)	PUNCT
gujaf-208	499	10	.	.	PUNCT
gujaf-208	500	1	board	board	NOUN
gujaf-208	500	2	diversity	diversity	NOUN
gujaf-208	500	3	and	and	CCONJ
gujaf-208	500	4	firm	firm	ADJ
gujaf-208	500	5	financial	financial	ADJ
gujaf-208	500	6	performance	performance	NOUN
gujaf-208	500	7	 	 	SPACE
gujaf-208	500	8	:	:	PUNCT
gujaf-208	500	9	gender	gender	NOUN
gujaf-208	500	10	,	,	PUNCT
gujaf-208	500	11	nationality	nationality	NOUN
gujaf-208	500	12	and	and	CCONJ
gujaf-208	500	13	age	age	NOUN
gujaf-208	500	14	diversity	diversity	NOUN
gujaf-208	500	15	in	in	ADP
gujaf-208	500	16	european	european	ADJ
gujaf-208	500	17	boardrooms	boardroom	NOUN
gujaf-208	500	18	.	.	PUNCT
gujaf-208	501	1	https://www.vanguardngr.com/2018/02/14-insurance-companies-5-others-may-face-hostile-take-overs/	https://www.vanguardngr.com/2018/02/14-insurance-companies-5-others-may-face-hostile-take-overs/	ADJ
gujaf-208	501	2	https://www.vanguardngr.com/2018/02/14-insurance-companies-5-others-may-face-hostile-take-overs/	https://www.vanguardngr.com/2018/02/14-insurance-companies-5-others-may-face-hostile-take-overs/	NOUN