id	sid	tid	token	lemma	pos
gujaf-212	1	1	gusau	gusau	PROPN
gujaf-212	1	2	journal	journal	NOUN
gujaf-212	1	3	of	of	ADP
gujaf-212	1	4	accounting	accounting	NOUN
gujaf-212	1	5	and	and	CCONJ
gujaf-212	1	6	finance	finance	NOUN
gujaf-212	1	7	(	(	PUNCT
gujaf-212	1	8	gujaf	gujaf	NOUN
gujaf-212	1	9	)	)	PUNCT
gujaf-212	1	10	vol	vol	NOUN
gujaf-212	1	11	.	.	NOUN
gujaf-212	1	12	4	4	NUM
gujaf-212	1	13	issue	issue	NOUN
gujaf-212	1	14	1	1	NUM
gujaf-212	1	15	,	,	PUNCT
gujaf-212	1	16	april	april	PROPN
gujaf-212	1	17	,	,	PUNCT
gujaf-212	1	18	2023	2023	NUM
gujaf-212	1	19	issn	issn	X
gujaf-212	1	20	:	:	PUNCT
gujaf-212	1	21	2756	2756	NUM
gujaf-212	1	22	-	-	PUNCT
gujaf-212	1	23	665x	665x	NOUN
gujaf-212	1	24	a	a	DET
gujaf-212	1	25	publication	publication	NOUN
gujaf-212	1	26	of	of	ADP
gujaf-212	1	27	department	department	NOUN
gujaf-212	1	28	of	of	ADP
gujaf-212	1	29	accounting	accounting	NOUN
gujaf-212	1	30	and	and	CCONJ
gujaf-212	1	31	finance	finance	NOUN
gujaf-212	1	32	,	,	PUNCT
gujaf-212	1	33	faculty	faculty	NOUN
gujaf-212	1	34	of	of	ADP
gujaf-212	1	35	management	management	NOUN
gujaf-212	1	36	and	and	CCONJ
gujaf-212	1	37	social	social	ADJ
gujaf-212	1	38	sciences	science	NOUN
gujaf-212	1	39	,	,	PUNCT
gujaf-212	1	40	federal	federal	ADJ
gujaf-212	1	41	university	university	NOUN
gujaf-212	1	42	gusau	gusau	NOUN
gujaf-212	1	43	,	,	PUNCT
gujaf-212	1	44	zamfara	zamfara	PROPN
gujaf-212	1	45	state	state	PROPN
gujaf-212	1	46	-nigeria	-nigeria	PROPN
gujaf-212	1	47	gusau	gusau	ADJ
gujaf-212	1	48	journal	journal	NOUN
gujaf-212	1	49	of	of	ADP
gujaf-212	1	50	accounting	accounting	NOUN
gujaf-212	1	51	and	and	CCONJ
gujaf-212	1	52	finance	finance	NOUN
gujaf-212	1	53	,	,	PUNCT
gujaf-212	1	54	vol	vol	NOUN
gujaf-212	1	55	.	.	PROPN
gujaf-212	1	56	4	4	NUM
gujaf-212	1	57	,	,	PUNCT
gujaf-212	1	58	issue	issue	NOUN
gujaf-212	1	59	1	1	NUM
gujaf-212	1	60	,	,	PUNCT
gujaf-212	1	61	april	april	PROPN
gujaf-212	1	62	,	,	PUNCT
gujaf-212	1	63	2023	2023	NUM
gujaf-212	1	64	ii	ii	NUM
gujaf-212	1	65	©	©	PROPN
gujaf-212	1	66	department	department	PROPN
gujaf-212	1	67	of	of	ADP
gujaf-212	1	68	accounting	accounting	NOUN
gujaf-212	1	69	and	and	CCONJ
gujaf-212	1	70	finance	finance	NOUN
gujaf-212	1	71	vol	vol	NOUN
gujaf-212	1	72	.	.	PROPN
gujaf-212	1	73	4	4	NUM
gujaf-212	1	74	issue	issue	NOUN
gujaf-212	1	75	1	1	NUM
gujaf-212	1	76	april	april	PROPN
gujaf-212	1	77	,	,	PUNCT
gujaf-212	1	78	2023	2023	NUM
gujaf-212	1	79	issn	issn	X
gujaf-212	1	80	:	:	PUNCT
gujaf-212	1	81	2756	2756	NUM
gujaf-212	1	82	-	-	PUNCT
gujaf-212	1	83	665x	665x	NOUN
gujaf-212	1	84	a	a	DET
gujaf-212	1	85	publication	publication	NOUN
gujaf-212	1	86	of	of	ADP
gujaf-212	1	87	department	department	NOUN
gujaf-212	1	88	of	of	ADP
gujaf-212	1	89	accounting	accounting	NOUN
gujaf-212	1	90	and	and	CCONJ
gujaf-212	1	91	finance	finance	NOUN
gujaf-212	1	92	,	,	PUNCT
gujaf-212	1	93	faculty	faculty	NOUN
gujaf-212	1	94	of	of	ADP
gujaf-212	1	95	management	management	NOUN
gujaf-212	1	96	and	and	CCONJ
gujaf-212	1	97	social	social	ADJ
gujaf-212	1	98	sciences	science	NOUN
gujaf-212	1	99	,	,	PUNCT
gujaf-212	1	100	federal	federal	ADJ
gujaf-212	1	101	university	university	NOUN
gujaf-212	1	102	gusau	gusau	NOUN
gujaf-212	1	103	,	,	PUNCT
gujaf-212	1	104	zamfara	zamfara	PROPN
gujaf-212	1	105	state	state	NOUN
gujaf-212	1	106	-nigeria	-nigeria	PROPN
gujaf-212	1	107	all	all	DET
gujaf-212	1	108	rights	right	NOUN
gujaf-212	1	109	reserved	reserve	VERB
gujaf-212	1	110	except	except	SCONJ
gujaf-212	1	111	for	for	ADP
gujaf-212	1	112	academic	academic	ADJ
gujaf-212	1	113	purposes	purpose	NOUN
gujaf-212	1	114	no	no	DET
gujaf-212	1	115	part	part	NOUN
gujaf-212	1	116	or	or	CCONJ
gujaf-212	1	117	whole	whole	NOUN
gujaf-212	1	118	of	of	ADP
gujaf-212	1	119	this	this	DET
gujaf-212	1	120	publication	publication	NOUN
gujaf-212	1	121	is	be	AUX
gujaf-212	1	122	allowed	allow	VERB
gujaf-212	1	123	to	to	PART
gujaf-212	1	124	be	be	AUX
gujaf-212	1	125	reproduced	reproduce	VERB
gujaf-212	1	126	,	,	PUNCT
gujaf-212	1	127	stored	store	VERB
gujaf-212	1	128	in	in	ADP
gujaf-212	1	129	a	a	DET
gujaf-212	1	130	retrieval	retrieval	NOUN
gujaf-212	1	131	system	system	NOUN
gujaf-212	1	132	or	or	CCONJ
gujaf-212	1	133	transmitted	transmit	VERB
gujaf-212	1	134	in	in	ADP
gujaf-212	1	135	any	any	DET
gujaf-212	1	136	form	form	NOUN
gujaf-212	1	137	or	or	CCONJ
gujaf-212	1	138	by	by	ADP
gujaf-212	1	139	any	any	DET
gujaf-212	1	140	means	mean	NOUN
gujaf-212	1	141	be	be	AUX
gujaf-212	1	142	it	it	PRON
gujaf-212	1	143	mechanical	mechanical	ADJ
gujaf-212	1	144	,	,	PUNCT
gujaf-212	1	145	electrical	electrical	ADJ
gujaf-212	1	146	,	,	PUNCT
gujaf-212	1	147	photocopying	photocopying	NOUN
gujaf-212	1	148	,	,	PUNCT
gujaf-212	1	149	recording	recording	NOUN
gujaf-212	1	150	or	or	CCONJ
gujaf-212	1	151	otherwise	otherwise	ADV
gujaf-212	1	152	,	,	PUNCT
gujaf-212	1	153	without	without	ADP
gujaf-212	1	154	prior	prior	ADJ
gujaf-212	1	155	permission	permission	NOUN
gujaf-212	1	156	of	of	ADP
gujaf-212	1	157	the	the	DET
gujaf-212	1	158	copyright	copyright	NOUN
gujaf-212	1	159	owner	owner	NOUN
gujaf-212	1	160	.	.	PUNCT
gujaf-212	2	1	published	publish	VERB
gujaf-212	2	2	and	and	CCONJ
gujaf-212	2	3	printed	print	VERB
gujaf-212	2	4	by	by	ADP
gujaf-212	2	5	:	:	PUNCT
gujaf-212	2	6	ahmadu	ahmadu	PROPN
gujaf-212	2	7	bello	bello	PROPN
gujaf-212	2	8	university	university	PROPN
gujaf-212	2	9	press	press	NOUN
gujaf-212	2	10	limited	limit	VERB
gujaf-212	2	11	,	,	PUNCT
gujaf-212	2	12	zaria	zaria	PROPN
gujaf-212	2	13	kaduna	kaduna	PROPN
gujaf-212	2	14	state	state	PROPN
gujaf-212	2	15	,	,	PUNCT
gujaf-212	2	16	nigeria	nigeria	PROPN
gujaf-212	2	17	.	.	PUNCT
gujaf-212	3	1	tel	tel	ADP
gujaf-212	3	2	:	:	PUNCT
gujaf-212	3	3	08065949711	08065949711	NUM
gujaf-212	3	4	,	,	PUNCT
gujaf-212	3	5	069	069	NUM
gujaf-212	3	6	-	-	SYM
gujaf-212	3	7	879121	879121	NUM
gujaf-212	3	8	e	e	NOUN
gujaf-212	3	9	-	-	NOUN
gujaf-212	3	10	mail	mail	NOUN
gujaf-212	3	11	:	:	PUNCT
gujaf-212	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-212	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-212	4	1	website	website	NOUN
gujaf-212	4	2	:	:	PUNCT
gujaf-212	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-212	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-212	4	5	gusau	gusau	PROPN
gujaf-212	4	6	journal	journal	PROPN
gujaf-212	4	7	of	of	ADP
gujaf-212	4	8	accounting	accounting	NOUN
gujaf-212	4	9	and	and	CCONJ
gujaf-212	4	10	finance	finance	NOUN
gujaf-212	4	11	,	,	PUNCT
gujaf-212	4	12	vol	vol	NOUN
gujaf-212	4	13	.	.	PROPN
gujaf-212	4	14	4	4	NUM
gujaf-212	4	15	,	,	PUNCT
gujaf-212	4	16	issue	issue	NOUN
gujaf-212	4	17	1	1	NUM
gujaf-212	4	18	,	,	PUNCT
gujaf-212	4	19	april	april	PROPN
gujaf-212	4	20	,	,	PUNCT
gujaf-212	4	21	2023	2023	NUM
gujaf-212	4	22	iii	iii	NUM
gujaf-212	4	23	editorial	editorial	PROPN
gujaf-212	4	24	board	board	NOUN
gujaf-212	4	25	editor	editor	NOUN
gujaf-212	4	26	-	-	PUNCT
gujaf-212	4	27	in	in	ADP
gujaf-212	4	28	-	-	PUNCT
gujaf-212	4	29	chief	chief	NOUN
gujaf-212	4	30	:	:	PUNCT
gujaf-212	4	31	prof	prof	PROPN
gujaf-212	4	32	.	.	PUNCT
gujaf-212	4	33	shehu	shehu	PROPN
gujaf-212	5	1	usman	usman	PROPN
gujaf-212	5	2	hassan	hassan	PROPN
gujaf-212	5	3	department	department	PROPN
gujaf-212	5	4	of	of	ADP
gujaf-212	5	5	accounting	accounting	PROPN
gujaf-212	5	6	,	,	PUNCT
gujaf-212	5	7	federal	federal	ADJ
gujaf-212	5	8	university	university	PROPN
gujaf-212	5	9	of	of	ADP
gujaf-212	5	10	kashere	kashere	PROPN
gujaf-212	5	11	,	,	PUNCT
gujaf-212	5	12	gombe	gombe	ADJ
gujaf-212	5	13	state	state	NOUN
gujaf-212	5	14	.	.	PUNCT
gujaf-212	6	1	associate	associate	NOUN
gujaf-212	6	2	editor	editor	NOUN
gujaf-212	6	3	:	:	PUNCT
gujaf-212	6	4	dr	dr	PROPN
gujaf-212	6	5	.	.	PROPN
gujaf-212	6	6	muhammad	muhammad	PROPN
gujaf-212	6	7	mustapha	mustapha	PROPN
gujaf-212	6	8	bagudo	bagudo	PROPN
gujaf-212	6	9	department	department	PROPN
gujaf-212	6	10	of	of	ADP
gujaf-212	6	11	accounting	accounting	PROPN
gujaf-212	6	12	,	,	PUNCT
gujaf-212	6	13	ahmadu	ahmadu	PROPN
gujaf-212	6	14	bello	bello	PROPN
gujaf-212	6	15	university	university	PROPN
gujaf-212	6	16	zaria	zaria	PROPN
gujaf-212	6	17	,	,	PUNCT
gujaf-212	6	18	kaduna	kaduna	PROPN
gujaf-212	6	19	state	state	PROPN
gujaf-212	6	20	.	.	PUNCT
gujaf-212	7	1	managing	manage	VERB
gujaf-212	7	2	editor	editor	NOUN
gujaf-212	7	3	:	:	PUNCT
gujaf-212	7	4	umar	umar	PROPN
gujaf-212	7	5	farouk	farouk	PROPN
gujaf-212	7	6	abdulkarim	abdulkarim	PROPN
gujaf-212	7	7	department	department	PROPN
gujaf-212	7	8	of	of	ADP
gujaf-212	7	9	accounting	accounting	NOUN
gujaf-212	7	10	and	and	CCONJ
gujaf-212	7	11	finance	finance	NOUN
gujaf-212	7	12	,	,	PUNCT
gujaf-212	7	13	federal	federal	ADJ
gujaf-212	7	14	university	university	NOUN
gujaf-212	7	15	gusau	gusau	PROPN
gujaf-212	7	16	,	,	PUNCT
gujaf-212	7	17	zamfara	zamfara	PROPN
gujaf-212	7	18	state	state	PROPN
gujaf-212	7	19	.	.	PUNCT
gujaf-212	8	1	editorial	editorial	PROPN
gujaf-212	8	2	board	board	NOUN
gujaf-212	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-212	8	4	modu	modu	PROPN
gujaf-212	8	5	kumshe	kumshe	PROPN
gujaf-212	8	6	department	department	PROPN
gujaf-212	8	7	of	of	ADP
gujaf-212	8	8	accounting	accounting	PROPN
gujaf-212	8	9	,	,	PUNCT
gujaf-212	8	10	university	university	NOUN
gujaf-212	8	11	of	of	ADP
gujaf-212	8	12	maiduguri	maiduguri	PROPN
gujaf-212	8	13	,	,	PUNCT
gujaf-212	8	14	borno	borno	PROPN
gujaf-212	8	15	state	state	PROPN
gujaf-212	8	16	.	.	PUNCT
gujaf-212	9	1	prof	prof	PROPN
gujaf-212	9	2	ugochukwu	ugochukwu	PROPN
gujaf-212	9	3	c.	c.	PROPN
gujaf-212	9	4	nzewi	nzewi	VERB
gujaf-212	9	5	department	department	PROPN
gujaf-212	9	6	of	of	ADP
gujaf-212	9	7	accounting	accounting	PROPN
gujaf-212	9	8	,	,	PUNCT
gujaf-212	9	9	paul	paul	PROPN
gujaf-212	9	10	university	university	PROPN
gujaf-212	9	11	awka	awka	NOUN
gujaf-212	9	12	,	,	PUNCT
gujaf-212	9	13	anambra	anambra	PROPN
gujaf-212	9	14	state	state	PROPN
gujaf-212	9	15	.	.	PUNCT
gujaf-212	10	1	prof	prof	PROPN
gujaf-212	10	2	kabir	kabir	PROPN
gujaf-212	10	3	tahir	tahir	PROPN
gujaf-212	10	4	hamid	hamid	PROPN
gujaf-212	10	5	department	department	PROPN
gujaf-212	10	6	of	of	ADP
gujaf-212	10	7	accounting	accounting	PROPN
gujaf-212	10	8	,	,	PUNCT
gujaf-212	10	9	bayero	bayero	PROPN
gujaf-212	10	10	university	university	PROPN
gujaf-212	10	11	,	,	PUNCT
gujaf-212	10	12	kano	kano	PROPN
gujaf-212	10	13	,	,	PUNCT
gujaf-212	10	14	kano	kano	PROPN
gujaf-212	10	15	state	state	PROPN
gujaf-212	10	16	.	.	PUNCT
gujaf-212	11	1	prof	prof	PROPN
gujaf-212	11	2	.	.	PUNCT
gujaf-212	12	1	ekoja	ekoja	PROPN
gujaf-212	12	2	b.	b.	PROPN
gujaf-212	12	3	ekoja	ekoja	PROPN
gujaf-212	12	4	department	department	PROPN
gujaf-212	12	5	of	of	ADP
gujaf-212	12	6	accounting	accounting	PROPN
gujaf-212	12	7	,	,	PUNCT
gujaf-212	12	8	university	university	PROPN
gujaf-212	12	9	of	of	ADP
gujaf-212	12	10	jos	jos	PROPN
gujaf-212	12	11	.	.	PROPN
gujaf-212	12	12	prof	prof	PROPN
gujaf-212	12	13	.	.	PUNCT
gujaf-212	13	1	clifford	clifford	PROPN
gujaf-212	13	2	ofurum	ofurum	PROPN
gujaf-212	13	3	department	department	PROPN
gujaf-212	13	4	of	of	ADP
gujaf-212	13	5	accounting	accounting	PROPN
gujaf-212	13	6	,	,	PUNCT
gujaf-212	13	7	university	university	NOUN
gujaf-212	13	8	of	of	ADP
gujaf-212	13	9	portharcourt	portharcourt	PROPN
gujaf-212	13	10	,	,	PUNCT
gujaf-212	13	11	rivers	river	NOUN
gujaf-212	13	12	state	state	PROPN
gujaf-212	13	13	.	.	PUNCT
gujaf-212	14	1	prof	prof	PROPN
gujaf-212	14	2	.	.	PUNCT
gujaf-212	15	1	ahmad	ahmad	PROPN
gujaf-212	15	2	bello	bello	PROPN
gujaf-212	15	3	dogarawa	dogarawa	PROPN
gujaf-212	15	4	department	department	PROPN
gujaf-212	15	5	of	of	ADP
gujaf-212	15	6	accounting	accounting	NOUN
gujaf-212	15	7	,	,	PUNCT
gujaf-212	15	8	ahmadu	ahmadu	PROPN
gujaf-212	15	9	bello	bello	PROPN
gujaf-212	15	10	university	university	PROPN
gujaf-212	15	11	zaria	zaria	PROPN
gujaf-212	15	12	.	.	PUNCT
gujaf-212	16	1	prof	prof	PROPN
gujaf-212	16	2	.	.	PUNCT
gujaf-212	17	1	yusuf	yusuf	PROPN
gujaf-212	17	2	.	.	PUNCT
gujaf-212	18	1	b.	b.	PROPN
gujaf-212	18	2	rahman	rahman	PROPN
gujaf-212	18	3	department	department	PROPN
gujaf-212	18	4	of	of	ADP
gujaf-212	18	5	accounting	accounting	PROPN
gujaf-212	18	6	,	,	PUNCT
gujaf-212	18	7	lagos	lagos	NOUN
gujaf-212	18	8	state	state	PROPN
gujaf-212	18	9	university	university	PROPN
gujaf-212	18	10	,	,	PUNCT
gujaf-212	18	11	lagos	lagos	NOUN
gujaf-212	18	12	state	state	NOUN
gujaf-212	18	13	.	.	PUNCT
gujaf-212	19	1	gusau	gusau	PROPN
gujaf-212	19	2	journal	journal	PROPN
gujaf-212	19	3	of	of	ADP
gujaf-212	19	4	accounting	accounting	NOUN
gujaf-212	19	5	and	and	CCONJ
gujaf-212	19	6	finance	finance	NOUN
gujaf-212	19	7	,	,	PUNCT
gujaf-212	19	8	vol	vol	NOUN
gujaf-212	19	9	.	.	PROPN
gujaf-212	19	10	4	4	NUM
gujaf-212	19	11	,	,	PUNCT
gujaf-212	19	12	issue	issue	NOUN
gujaf-212	19	13	1	1	NUM
gujaf-212	19	14	,	,	PUNCT
gujaf-212	19	15	april	april	PROPN
gujaf-212	19	16	,	,	PUNCT
gujaf-212	19	17	2023	2023	NUM
gujaf-212	19	18	iv	iv	NUM
gujaf-212	19	19	prof	prof	NOUN
gujaf-212	19	20	.	.	PUNCT
gujaf-212	20	1	suleiman	suleiman	PROPN
gujaf-212	20	2	a.	a.	PROPN
gujaf-212	20	3	s.	s.	PROPN
gujaf-212	20	4	aruwa	aruwa	PROPN
gujaf-212	20	5	department	department	PROPN
gujaf-212	20	6	of	of	ADP
gujaf-212	20	7	accounting	accounting	PROPN
gujaf-212	20	8	,	,	PUNCT
gujaf-212	20	9	nasarawa	nasarawa	PROPN
gujaf-212	20	10	state	state	PROPN
gujaf-212	20	11	university	university	PROPN
gujaf-212	20	12	,	,	PUNCT
gujaf-212	20	13	keffi	keffi	PROPN
gujaf-212	20	14	,	,	PUNCT
gujaf-212	20	15	nasarawa	nasarawa	PROPN
gujaf-212	20	16	state	state	PROPN
gujaf-212	20	17	.	.	PUNCT
gujaf-212	21	1	prof	prof	PROPN
gujaf-212	21	2	.	.	PUNCT
gujaf-212	22	1	muhammad	muhammad	PROPN
gujaf-212	22	2	junaidu	junaidu	PROPN
gujaf-212	22	3	kurawa	kurawa	PROPN
gujaf-212	22	4	department	department	PROPN
gujaf-212	22	5	of	of	ADP
gujaf-212	22	6	accounting	accounting	PROPN
gujaf-212	22	7	,	,	PUNCT
gujaf-212	22	8	bayero	bayero	PROPN
gujaf-212	22	9	university	university	PROPN
gujaf-212	22	10	kano	kano	PROPN
gujaf-212	22	11	,	,	PUNCT
gujaf-212	22	12	kano	kano	PROPN
gujaf-212	22	13	state	state	PROPN
gujaf-212	22	14	.	.	PUNCT
gujaf-212	23	1	prof	prof	PROPN
gujaf-212	23	2	.	.	PUNCT
gujaf-212	24	1	muhammad	muhammad	PROPN
gujaf-212	24	2	habibu	habibu	ADJ
gujaf-212	24	3	sabari	sabari	PROPN
gujaf-212	24	4	department	department	PROPN
gujaf-212	24	5	of	of	ADP
gujaf-212	24	6	accounting	accounting	NOUN
gujaf-212	24	7	,	,	PUNCT
gujaf-212	24	8	ahmadu	ahmadu	PROPN
gujaf-212	24	9	bello	bello	PROPN
gujaf-212	24	10	university	university	PROPN
gujaf-212	24	11	,	,	PUNCT
gujaf-212	24	12	zaria	zaria	PROPN
gujaf-212	24	13	.	.	PUNCT
gujaf-212	24	14	prof	prof	PROPN
gujaf-212	24	15	.	.	PUNCT
gujaf-212	25	1	okpanachi	okpanachi	PROPN
gujaf-212	25	2	joshua	joshua	PROPN
gujaf-212	25	3	department	department	PROPN
gujaf-212	25	4	of	of	ADP
gujaf-212	25	5	accounting	accounting	NOUN
gujaf-212	25	6	and	and	CCONJ
gujaf-212	25	7	management	management	NOUN
gujaf-212	25	8	,	,	PUNCT
gujaf-212	25	9	nigerian	nigerian	ADJ
gujaf-212	25	10	defence	defence	PROPN
gujaf-212	25	11	academy	academy	PROPN
gujaf-212	25	12	,	,	PUNCT
gujaf-212	25	13	kaduna	kaduna	PROPN
gujaf-212	25	14	.	.	PROPN
gujaf-212	25	15	prof	prof	PROPN
gujaf-212	25	16	.	.	PUNCT
gujaf-212	26	1	hassan	hassan	PROPN
gujaf-212	26	2	ibrahim	ibrahim	PROPN
gujaf-212	26	3	department	department	PROPN
gujaf-212	26	4	of	of	ADP
gujaf-212	26	5	accounting	accounting	PROPN
gujaf-212	26	6	,	,	PUNCT
gujaf-212	26	7	ibb	ibb	NOUN
gujaf-212	26	8	university	university	NOUN
gujaf-212	26	9	,	,	PUNCT
gujaf-212	26	10	lapai	lapai	NOUN
gujaf-212	26	11	,	,	PUNCT
gujaf-212	26	12	niger	niger	NOUN
gujaf-212	26	13	state	state	NOUN
gujaf-212	26	14	.	.	PUNCT
gujaf-212	27	1	prof	prof	PROPN
gujaf-212	27	2	.	.	PUNCT
gujaf-212	28	1	ifeoma	ifeoma	PROPN
gujaf-212	28	2	mary	mary	PROPN
gujaf-212	28	3	okwo	okwo	PROPN
gujaf-212	28	4	department	department	PROPN
gujaf-212	28	5	of	of	ADP
gujaf-212	28	6	accounting	accounting	PROPN
gujaf-212	28	7	,	,	PUNCT
gujaf-212	28	8	enugu	enugu	PROPN
gujaf-212	28	9	state	state	PROPN
gujaf-212	28	10	university	university	PROPN
gujaf-212	28	11	of	of	ADP
gujaf-212	28	12	science	science	NOUN
gujaf-212	28	13	and	and	CCONJ
gujaf-212	28	14	technology	technology	NOUN
gujaf-212	28	15	,	,	PUNCT
gujaf-212	28	16	enugu	enugu	PROPN
gujaf-212	28	17	state	state	PROPN
gujaf-212	28	18	.	.	PUNCT
gujaf-212	29	1	prof	prof	PROPN
gujaf-212	29	2	.	.	PROPN
gujaf-212	30	1	aminu	aminu	PROPN
gujaf-212	30	2	isah	isah	PROPN
gujaf-212	30	3	department	department	PROPN
gujaf-212	30	4	of	of	ADP
gujaf-212	30	5	accounting	accounting	PROPN
gujaf-212	30	6	,	,	PUNCT
gujaf-212	30	7	bayero	bayero	PROPN
gujaf-212	30	8	university	university	PROPN
gujaf-212	30	9	,	,	PUNCT
gujaf-212	30	10	kano	kano	PROPN
gujaf-212	30	11	,	,	PUNCT
gujaf-212	30	12	kano	kano	PROPN
gujaf-212	30	13	state	state	PROPN
gujaf-212	30	14	.	.	PUNCT
gujaf-212	31	1	prof	prof	PROPN
gujaf-212	31	2	.	.	PUNCT
gujaf-212	32	1	ahmadu	ahmadu	PROPN
gujaf-212	32	2	bello	bello	PROPN
gujaf-212	32	3	department	department	PROPN
gujaf-212	32	4	of	of	ADP
gujaf-212	32	5	accounting	accounting	NOUN
gujaf-212	32	6	,	,	PUNCT
gujaf-212	32	7	ahmadu	ahmadu	PROPN
gujaf-212	32	8	bello	bello	PROPN
gujaf-212	32	9	university	university	PROPN
gujaf-212	32	10	,	,	PUNCT
gujaf-212	32	11	zaria	zaria	PROPN
gujaf-212	32	12	.	.	PUNCT
gujaf-212	33	1	prof	prof	PROPN
gujaf-212	33	2	.	.	PUNCT
gujaf-212	34	1	musa	musa	PROPN
gujaf-212	34	2	yelwa	yelwa	PROPN
gujaf-212	34	3	abubakar	abubakar	PROPN
gujaf-212	34	4	department	department	PROPN
gujaf-212	34	5	of	of	ADP
gujaf-212	34	6	accounting	accounting	PROPN
gujaf-212	34	7	,	,	PUNCT
gujaf-212	34	8	usmanu	usmanu	PROPN
gujaf-212	34	9	danfodiyo	danfodiyo	PROPN
gujaf-212	34	10	university	university	PROPN
gujaf-212	34	11	,	,	PUNCT
gujaf-212	34	12	sokoto	sokoto	PROPN
gujaf-212	34	13	state	state	PROPN
gujaf-212	34	14	.	.	PUNCT
gujaf-212	35	1	prof	prof	PROPN
gujaf-212	35	2	.	.	PUNCT
gujaf-212	36	1	salisu	salisu	PROPN
gujaf-212	36	2	abubakar	abubakar	PROPN
gujaf-212	36	3	department	department	PROPN
gujaf-212	36	4	of	of	ADP
gujaf-212	36	5	accounting	accounting	NOUN
gujaf-212	36	6	,	,	PUNCT
gujaf-212	36	7	ahmadu	ahmadu	PROPN
gujaf-212	36	8	bello	bello	PROPN
gujaf-212	36	9	university	university	PROPN
gujaf-212	36	10	zaria	zaria	PROPN
gujaf-212	36	11	,	,	PUNCT
gujaf-212	36	12	kaduna	kaduna	PROPN
gujaf-212	36	13	state	state	PROPN
gujaf-212	36	14	.	.	PUNCT
gujaf-212	37	1	dr	dr	PROPN
gujaf-212	37	2	.	.	PROPN
gujaf-212	37	3	isaq	isaq	PROPN
gujaf-212	37	4	alhaji	alhaji	PROPN
gujaf-212	37	5	samaila	samaila	PROPN
gujaf-212	37	6	department	department	PROPN
gujaf-212	37	7	of	of	ADP
gujaf-212	37	8	accounting	accounting	PROPN
gujaf-212	37	9	,	,	PUNCT
gujaf-212	37	10	bayero	bayero	PROPN
gujaf-212	37	11	university	university	NOUN
gujaf-212	37	12	,	,	PUNCT
gujaf-212	37	13	kano	kano	PROPN
gujaf-212	37	14	state	state	PROPN
gujaf-212	37	15	.	.	PUNCT
gujaf-212	38	1	dr	dr	PROPN
gujaf-212	38	2	.	.	PROPN
gujaf-212	38	3	fatima	fatima	PROPN
gujaf-212	38	4	alfa	alfa	PROPN
gujaf-212	38	5	department	department	PROPN
gujaf-212	38	6	of	of	ADP
gujaf-212	38	7	accounting	accounting	PROPN
gujaf-212	38	8	,	,	PUNCT
gujaf-212	38	9	university	university	NOUN
gujaf-212	38	10	of	of	ADP
gujaf-212	38	11	maiduguri	maiduguri	PROPN
gujaf-212	38	12	,	,	PUNCT
gujaf-212	38	13	borno	borno	PROPN
gujaf-212	38	14	state	state	PROPN
gujaf-212	38	15	.	.	PUNCT
gujaf-212	39	1	gusau	gusau	PROPN
gujaf-212	39	2	journal	journal	PROPN
gujaf-212	39	3	of	of	ADP
gujaf-212	39	4	accounting	accounting	NOUN
gujaf-212	39	5	and	and	CCONJ
gujaf-212	39	6	finance	finance	NOUN
gujaf-212	39	7	,	,	PUNCT
gujaf-212	39	8	vol	vol	NOUN
gujaf-212	39	9	.	.	PROPN
gujaf-212	39	10	4	4	NUM
gujaf-212	39	11	,	,	PUNCT
gujaf-212	39	12	issue	issue	NOUN
gujaf-212	39	13	1	1	NUM
gujaf-212	39	14	,	,	PUNCT
gujaf-212	39	15	april	april	PROPN
gujaf-212	39	16	,	,	PUNCT
gujaf-212	39	17	2023	2023	NUM
gujaf-212	39	18	v	v	ADP
gujaf-212	39	19	dr	dr	PROPN
gujaf-212	39	20	.	.	PROPN
gujaf-212	39	21	sunusi	sunusi	PROPN
gujaf-212	39	22	sa'ad	sa'ad	PROPN
gujaf-212	39	23	ahmad	ahmad	PROPN
gujaf-212	39	24	department	department	PROPN
gujaf-212	39	25	of	of	ADP
gujaf-212	39	26	accounting	accounting	PROPN
gujaf-212	39	27	,	,	PUNCT
gujaf-212	39	28	federal	federal	ADJ
gujaf-212	39	29	university	university	NOUN
gujaf-212	39	30	dutse	dutse	NOUN
gujaf-212	39	31	,	,	PUNCT
gujaf-212	39	32	jigawa	jigawa	PROPN
gujaf-212	39	33	state	state	PROPN
gujaf-212	39	34	.	.	PUNCT
gujaf-212	40	1	dr	dr	PROPN
gujaf-212	40	2	.	.	PROPN
gujaf-212	40	3	nasiru	nasiru	PROPN
gujaf-212	40	4	a.	a.	PROPN
gujaf-212	40	5	ka’oje	ka’oje	PROPN
gujaf-212	40	6	department	department	PROPN
gujaf-212	40	7	of	of	ADP
gujaf-212	40	8	accounting	accounting	PROPN
gujaf-212	40	9	,	,	PUNCT
gujaf-212	40	10	usmanu	usmanu	PROPN
gujaf-212	40	11	danfodiyo	danfodiyo	PROPN
gujaf-212	40	12	university	university	PROPN
gujaf-212	40	13	sokoto	sokoto	PROPN
gujaf-212	40	14	state	state	PROPN
gujaf-212	40	15	.	.	PUNCT
gujaf-212	41	1	dr	dr	PROPN
gujaf-212	41	2	.	.	PROPN
gujaf-212	41	3	aminu	aminu	PROPN
gujaf-212	41	4	abdullahi	abdullahi	PROPN
gujaf-212	41	5	department	department	PROPN
gujaf-212	41	6	of	of	ADP
gujaf-212	41	7	accounting	accounting	PROPN
gujaf-212	41	8	,	,	PUNCT
gujaf-212	41	9	usmanu	usmanu	PROPN
gujaf-212	41	10	danfodiyo	danfodiyo	PROPN
gujaf-212	41	11	university	university	PROPN
gujaf-212	41	12	sokoto	sokoto	PROPN
gujaf-212	41	13	,	,	PUNCT
gujaf-212	41	14	state	state	PROPN
gujaf-212	41	15	.	.	PUNCT
gujaf-212	42	1	dr	dr	PROPN
gujaf-212	42	2	.	.	PROPN
gujaf-212	42	3	onipe	onipe	PROPN
gujaf-212	42	4	adebenege	adebenege	PROPN
gujaf-212	42	5	yahaya	yahaya	PROPN
gujaf-212	42	6	department	department	PROPN
gujaf-212	42	7	of	of	ADP
gujaf-212	42	8	accounting	accounting	PROPN
gujaf-212	42	9	,	,	PUNCT
gujaf-212	42	10	nigerian	nigerian	ADJ
gujaf-212	42	11	defence	defence	PROPN
gujaf-212	42	12	academy	academy	PROPN
gujaf-212	42	13	,	,	PUNCT
gujaf-212	42	14	kaduna	kaduna	PROPN
gujaf-212	42	15	state	state	PROPN
gujaf-212	42	16	.	.	PUNCT
gujaf-212	43	1	dr	dr	PROPN
gujaf-212	43	2	.	.	PROPN
gujaf-212	43	3	saidu	saidu	PROPN
gujaf-212	43	4	adamu	adamu	PROPN
gujaf-212	43	5	department	department	PROPN
gujaf-212	43	6	of	of	ADP
gujaf-212	43	7	accounting	accounting	PROPN
gujaf-212	43	8	,	,	PUNCT
gujaf-212	43	9	federal	federal	ADJ
gujaf-212	43	10	university	university	PROPN
gujaf-212	43	11	of	of	ADP
gujaf-212	43	12	kashere	kashere	PROPN
gujaf-212	43	13	,	,	PUNCT
gujaf-212	43	14	gombe	gombe	ADJ
gujaf-212	43	15	state	state	NOUN
gujaf-212	43	16	.	.	PUNCT
gujaf-212	44	1	dr	dr	PROPN
gujaf-212	44	2	.	.	PROPN
gujaf-212	44	3	nasiru	nasiru	PROPN
gujaf-212	44	4	yunusa	yunusa	PROPN
gujaf-212	44	5	department	department	PROPN
gujaf-212	44	6	of	of	ADP
gujaf-212	44	7	accounting	accounting	NOUN
gujaf-212	44	8	,	,	PUNCT
gujaf-212	44	9	ahmadu	ahmadu	PROPN
gujaf-212	44	10	bello	bello	PROPN
gujaf-212	44	11	university	university	PROPN
gujaf-212	44	12	zaria	zaria	PROPN
gujaf-212	44	13	.	.	PUNCT
gujaf-212	45	1	dr	dr	PROPN
gujaf-212	45	2	.	.	PROPN
gujaf-212	45	3	aisha	aisha	PROPN
gujaf-212	45	4	nuhu	nuhu	PROPN
gujaf-212	45	5	muhammad	muhammad	PROPN
gujaf-212	45	6	department	department	PROPN
gujaf-212	45	7	of	of	ADP
gujaf-212	45	8	accounting	accounting	PROPN
gujaf-212	45	9	,	,	PUNCT
gujaf-212	45	10	ahmadu	ahmadu	PROPN
gujaf-212	45	11	bello	bello	PROPN
gujaf-212	45	12	university	university	PROPN
gujaf-212	45	13	zaria	zaria	PROPN
gujaf-212	45	14	.	.	PUNCT
gujaf-212	46	1	dr	dr	PROPN
gujaf-212	46	2	.	.	PROPN
gujaf-212	46	3	lawal	lawal	PROPN
gujaf-212	46	4	muhammad	muhammad	PROPN
gujaf-212	46	5	department	department	PROPN
gujaf-212	46	6	of	of	ADP
gujaf-212	46	7	accounting	accounting	PROPN
gujaf-212	46	8	,	,	PUNCT
gujaf-212	46	9	ahmadu	ahmadu	PROPN
gujaf-212	46	10	bello	bello	PROPN
gujaf-212	46	11	university	university	PROPN
gujaf-212	46	12	zaria	zaria	PROPN
gujaf-212	46	13	.	.	PUNCT
gujaf-212	47	1	dr	dr	PROPN
gujaf-212	47	2	.	.	PROPN
gujaf-212	47	3	farouk	farouk	PROPN
gujaf-212	47	4	adeza	adeza	PROPN
gujaf-212	47	5	school	school	NOUN
gujaf-212	47	6	of	of	ADP
gujaf-212	47	7	business	business	NOUN
gujaf-212	47	8	and	and	CCONJ
gujaf-212	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-212	47	10	,	,	PUNCT
gujaf-212	47	11	american	american	PROPN
gujaf-212	47	12	university	university	PROPN
gujaf-212	47	13	of	of	ADP
gujaf-212	47	14	nigeria	nigeria	PROPN
gujaf-212	47	15	,	,	PUNCT
gujaf-212	47	16	yola	yola	PROPN
gujaf-212	47	17	.	.	PUNCT
gujaf-212	48	1	dr	dr	PROPN
gujaf-212	48	2	.	.	PROPN
gujaf-212	48	3	bashir	bashir	PROPN
gujaf-212	48	4	umar	umar	PROPN
gujaf-212	48	5	farouk	farouk	PROPN
gujaf-212	48	6	department	department	PROPN
gujaf-212	48	7	of	of	ADP
gujaf-212	48	8	economics	economic	NOUN
gujaf-212	48	9	,	,	PUNCT
gujaf-212	48	10	federal	federal	ADJ
gujaf-212	48	11	university	university	NOUN
gujaf-212	48	12	gusau	gusau	PROPN
gujaf-212	48	13	,	,	PUNCT
gujaf-212	48	14	zamfara	zamfara	PROPN
gujaf-212	48	15	state	state	PROPN
gujaf-212	48	16	.	.	PUNCT
gujaf-212	49	1	dr	dr	PROPN
gujaf-212	49	2	emmanuel	emmanuel	PROPN
gujaf-212	49	3	omokhuale	omokhuale	PROPN
gujaf-212	49	4	department	department	PROPN
gujaf-212	49	5	of	of	ADP
gujaf-212	49	6	mathematics	mathematics	PROPN
gujaf-212	49	7	,	,	PUNCT
gujaf-212	49	8	federal	federal	ADJ
gujaf-212	49	9	university	university	NOUN
gujaf-212	49	10	gusau	gusau	NOUN
gujaf-212	49	11	,	,	PUNCT
gujaf-212	49	12	zamfara	zamfara	PROPN
gujaf-212	49	13	.	.	PUNCT
gujaf-212	50	1	state	state	PROPN
gujaf-212	50	2	gusau	gusau	PROPN
gujaf-212	50	3	journal	journal	PROPN
gujaf-212	50	4	of	of	ADP
gujaf-212	50	5	accounting	accounting	NOUN
gujaf-212	50	6	and	and	CCONJ
gujaf-212	50	7	finance	finance	NOUN
gujaf-212	50	8	,	,	PUNCT
gujaf-212	50	9	vol	vol	NOUN
gujaf-212	50	10	.	.	PROPN
gujaf-212	50	11	4	4	NUM
gujaf-212	50	12	,	,	PUNCT
gujaf-212	50	13	issue	issue	NOUN
gujaf-212	50	14	1	1	NUM
gujaf-212	50	15	,	,	PUNCT
gujaf-212	50	16	april	april	PROPN
gujaf-212	50	17	,	,	PUNCT
gujaf-212	50	18	2023	2023	NUM
gujaf-212	50	19	vi	vi	NOUN
gujaf-212	50	20	advisory	advisory	NOUN
gujaf-212	50	21	board	board	NOUN
gujaf-212	50	22	members	member	NOUN
gujaf-212	50	23	prof	prof	PROPN
gujaf-212	50	24	.	.	PUNCT
gujaf-212	51	1	kabiru	kabiru	PROPN
gujaf-212	51	2	isah	isah	PROPN
gujaf-212	51	3	dandago	dandago	PROPN
gujaf-212	51	4	,	,	PUNCT
gujaf-212	51	5	bayero	bayero	PROPN
gujaf-212	51	6	university	university	PROPN
gujaf-212	51	7	kano	kano	PROPN
gujaf-212	51	8	,	,	PUNCT
gujaf-212	51	9	kano	kano	PROPN
gujaf-212	51	10	state	state	PROPN
gujaf-212	51	11	.	.	PUNCT
gujaf-212	52	1	prof	prof	PROPN
gujaf-212	52	2	a	a	DET
gujaf-212	52	3	m	m	NOUN
gujaf-212	52	4	bashir	bashir	NOUN
gujaf-212	52	5	,	,	PUNCT
gujaf-212	52	6	usmanu	usmanu	PROPN
gujaf-212	52	7	danfodiyo	danfodiyo	PROPN
gujaf-212	52	8	university	university	PROPN
gujaf-212	52	9	sokoto	sokoto	PROPN
gujaf-212	52	10	,	,	PUNCT
gujaf-212	52	11	sokoto	sokoto	PROPN
gujaf-212	52	12	state	state	PROPN
gujaf-212	52	13	.	.	PUNCT
gujaf-212	53	1	prof	prof	PROPN
gujaf-212	53	2	.	.	PUNCT
gujaf-212	54	1	muhammad	muhammad	PROPN
gujaf-212	54	2	tanko	tanko	PROPN
gujaf-212	54	3	,	,	PUNCT
gujaf-212	54	4	kaduna	kaduna	PROPN
gujaf-212	54	5	state	state	PROPN
gujaf-212	54	6	university	university	PROPN
gujaf-212	54	7	,	,	PUNCT
gujaf-212	54	8	kaduna	kaduna	PROPN
gujaf-212	54	9	.	.	PROPN
gujaf-212	54	10	prof	prof	PROPN
gujaf-212	54	11	.	.	PUNCT
gujaf-212	54	12	bayero	bayero	PROPN
gujaf-212	55	1	a	a	DET
gujaf-212	55	2	m	m	NOUN
gujaf-212	55	3	sabir	sabir	NOUN
gujaf-212	55	4	,	,	PUNCT
gujaf-212	55	5	usmanu	usmanu	PROPN
gujaf-212	55	6	danfodiyo	danfodiyo	PROPN
gujaf-212	55	7	university	university	PROPN
gujaf-212	55	8	sokoto	sokoto	PROPN
gujaf-212	55	9	,	,	PUNCT
gujaf-212	55	10	sokoto	sokoto	PROPN
gujaf-212	55	11	state	state	PROPN
gujaf-212	55	12	.	.	PUNCT
gujaf-212	56	1	prof	prof	PROPN
gujaf-212	56	2	.	.	PUNCT
gujaf-212	57	1	aliyu	aliyu	PROPN
gujaf-212	57	2	sulaiman	sulaiman	PROPN
gujaf-212	57	3	kantudu	kantudu	PROPN
gujaf-212	57	4	,	,	PUNCT
gujaf-212	57	5	bayero	bayero	PROPN
gujaf-212	57	6	university	university	PROPN
gujaf-212	57	7	kano	kano	PROPN
gujaf-212	57	8	,	,	PUNCT
gujaf-212	57	9	kano	kano	PROPN
gujaf-212	57	10	state	state	PROPN
gujaf-212	57	11	.	.	PUNCT
gujaf-212	58	1	editorial	editorial	PROPN
gujaf-212	58	2	secretary	secretary	PROPN
gujaf-212	58	3	usman	usman	PROPN
gujaf-212	58	4	muhammad	muhammad	PROPN
gujaf-212	58	5	adam	adam	PROPN
gujaf-212	58	6	department	department	PROPN
gujaf-212	58	7	of	of	ADP
gujaf-212	58	8	accounting	accounting	NOUN
gujaf-212	58	9	and	and	CCONJ
gujaf-212	58	10	finance	finance	NOUN
gujaf-212	58	11	,	,	PUNCT
gujaf-212	58	12	federal	federal	ADJ
gujaf-212	58	13	university	university	NOUN
gujaf-212	58	14	gusau	gusau	PROPN
gujaf-212	58	15	,	,	PUNCT
gujaf-212	58	16	zamfara	zamfara	PROPN
gujaf-212	58	17	state	state	PROPN
gujaf-212	58	18	.	.	PUNCT
gujaf-212	59	1	gusau	gusau	PROPN
gujaf-212	59	2	journal	journal	PROPN
gujaf-212	59	3	of	of	ADP
gujaf-212	59	4	accounting	accounting	NOUN
gujaf-212	59	5	and	and	CCONJ
gujaf-212	59	6	finance	finance	NOUN
gujaf-212	59	7	,	,	PUNCT
gujaf-212	59	8	vol	vol	NOUN
gujaf-212	59	9	.	.	PROPN
gujaf-212	59	10	4	4	NUM
gujaf-212	59	11	,	,	PUNCT
gujaf-212	59	12	issue	issue	NOUN
gujaf-212	59	13	1	1	NUM
gujaf-212	59	14	,	,	PUNCT
gujaf-212	59	15	april	april	PROPN
gujaf-212	59	16	,	,	PUNCT
gujaf-212	59	17	2023	2023	NUM
gujaf-212	59	18	vii	vii	PROPN
gujaf-212	59	19	call	call	NOUN
gujaf-212	59	20	for	for	ADP
gujaf-212	59	21	papers	paper	NOUN
gujaf-212	59	22	the	the	DET
gujaf-212	59	23	editorial	editorial	ADJ
gujaf-212	59	24	board	board	NOUN
gujaf-212	59	25	of	of	ADP
gujaf-212	59	26	gusau	gusau	PROPN
gujaf-212	59	27	journal	journal	PROPN
gujaf-212	59	28	of	of	ADP
gujaf-212	59	29	accounting	accounting	NOUN
gujaf-212	59	30	and	and	CCONJ
gujaf-212	59	31	finance	finance	NOUN
gujaf-212	59	32	(	(	PUNCT
gujaf-212	59	33	gujaf	gujaf	NOUN
gujaf-212	59	34	)	)	PUNCT
gujaf-212	59	35	is	be	AUX
gujaf-212	59	36	hereby	hereby	ADV
gujaf-212	59	37	inviting	invite	VERB
gujaf-212	59	38	authors	author	NOUN
gujaf-212	59	39	to	to	PART
gujaf-212	59	40	submit	submit	VERB
gujaf-212	59	41	their	their	PRON
gujaf-212	59	42	unpublished	unpublished	ADJ
gujaf-212	59	43	manuscript	manuscript	NOUN
gujaf-212	59	44	for	for	ADP
gujaf-212	59	45	publication	publication	NOUN
gujaf-212	59	46	.	.	PUNCT
gujaf-212	60	1	the	the	DET
gujaf-212	60	2	journal	journal	NOUN
gujaf-212	60	3	is	be	AUX
gujaf-212	60	4	published	publish	VERB
gujaf-212	60	5	in	in	ADP
gujaf-212	60	6	two	two	NUM
gujaf-212	60	7	issues	issue	NOUN
gujaf-212	60	8	of	of	ADP
gujaf-212	60	9	april	april	PROPN
gujaf-212	60	10	and	and	CCONJ
gujaf-212	60	11	october	october	PROPN
gujaf-212	60	12	annually	annually	ADV
gujaf-212	60	13	.	.	PUNCT
gujaf-212	61	1	gujaf	gujaf	NOUN
gujaf-212	61	2	is	be	AUX
gujaf-212	61	3	a	a	DET
gujaf-212	61	4	double	double	ADJ
gujaf-212	61	5	-	-	PUNCT
gujaf-212	61	6	blind	blind	ADJ
gujaf-212	61	7	peer	peer	NOUN
gujaf-212	61	8	reviewed	review	VERB
gujaf-212	61	9	journal	journal	NOUN
gujaf-212	61	10	published	publish	VERB
gujaf-212	61	11	by	by	ADP
gujaf-212	61	12	the	the	DET
gujaf-212	61	13	department	department	NOUN
gujaf-212	61	14	of	of	ADP
gujaf-212	61	15	accounting	accounting	NOUN
gujaf-212	61	16	and	and	CCONJ
gujaf-212	61	17	finance	finance	NOUN
gujaf-212	61	18	,	,	PUNCT
gujaf-212	61	19	faculty	faculty	NOUN
gujaf-212	61	20	of	of	ADP
gujaf-212	61	21	management	management	NOUN
gujaf-212	61	22	and	and	CCONJ
gujaf-212	61	23	social	social	ADJ
gujaf-212	61	24	sciences	science	NOUN
gujaf-212	61	25	,	,	PUNCT
gujaf-212	61	26	federal	federal	ADJ
gujaf-212	61	27	university	university	NOUN
gujaf-212	61	28	gusau	gusau	NOUN
gujaf-212	61	29	,	,	PUNCT
gujaf-212	61	30	zamfara	zamfara	PROPN
gujaf-212	61	31	state	state	PROPN
gujaf-212	61	32	nigeria	nigeria	PROPN
gujaf-212	61	33	the	the	DET
gujaf-212	61	34	journal	journal	PROPN
gujaf-212	61	35	accepts	accept	VERB
gujaf-212	61	36	papers	paper	NOUN
gujaf-212	61	37	in	in	ADP
gujaf-212	61	38	all	all	DET
gujaf-212	61	39	areas	area	NOUN
gujaf-212	61	40	of	of	ADP
gujaf-212	61	41	accounting	accounting	NOUN
gujaf-212	61	42	and	and	CCONJ
gujaf-212	61	43	finance	finance	NOUN
gujaf-212	61	44	for	for	ADP
gujaf-212	61	45	publication	publication	NOUN
gujaf-212	61	46	which	which	PRON
gujaf-212	61	47	include	include	VERB
gujaf-212	61	48	:	:	PUNCT
gujaf-212	61	49	accounting	accounting	NOUN
gujaf-212	61	50	standards	standard	NOUN
gujaf-212	61	51	,	,	PUNCT
gujaf-212	61	52	accounting	account	VERB
gujaf-212	61	53	information	information	NOUN
gujaf-212	61	54	system	system	NOUN
gujaf-212	61	55	,	,	PUNCT
gujaf-212	61	56	financial	financial	ADJ
gujaf-212	61	57	reporting	reporting	NOUN
gujaf-212	61	58	,	,	PUNCT
gujaf-212	61	59	earnings	earning	NOUN
gujaf-212	61	60	management	management	NOUN
gujaf-212	61	61	,	,	PUNCT
gujaf-212	61	62	,	,	PUNCT
gujaf-212	61	63	auditing	auditing	NOUN
gujaf-212	61	64	and	and	CCONJ
gujaf-212	61	65	investigation	investigation	NOUN
gujaf-212	61	66	,	,	PUNCT
gujaf-212	61	67	auditing	auditing	NOUN
gujaf-212	61	68	and	and	CCONJ
gujaf-212	61	69	standards	standard	NOUN
gujaf-212	61	70	,	,	PUNCT
gujaf-212	61	71	public	public	ADJ
gujaf-212	61	72	sector	sector	NOUN
gujaf-212	61	73	accounting	accounting	NOUN
gujaf-212	61	74	and	and	CCONJ
gujaf-212	61	75	auditing	auditing	NOUN
gujaf-212	61	76	,	,	PUNCT
gujaf-212	61	77	taxation	taxation	NOUN
gujaf-212	61	78	and	and	CCONJ
gujaf-212	61	79	revenue	revenue	NOUN
gujaf-212	61	80	administration	administration	NOUN
gujaf-212	61	81	,	,	PUNCT
gujaf-212	61	82	corporate	corporate	ADJ
gujaf-212	61	83	governance	governance	NOUN
gujaf-212	61	84	issues	issue	NOUN
gujaf-212	61	85	,	,	PUNCT
gujaf-212	61	86	corporate	corporate	ADJ
gujaf-212	61	87	social	social	ADJ
gujaf-212	61	88	responsibility	responsibility	NOUN
gujaf-212	61	89	,	,	PUNCT
gujaf-212	61	90	sustainability	sustainability	NOUN
gujaf-212	61	91	and	and	CCONJ
gujaf-212	61	92	environmental	environmental	ADJ
gujaf-212	61	93	reporting	reporting	NOUN
gujaf-212	61	94	issue	issue	NOUN
gujaf-212	61	95	,	,	PUNCT
gujaf-212	61	96	information	information	NOUN
gujaf-212	61	97	and	and	CCONJ
gujaf-212	61	98	communication	communication	NOUN
gujaf-212	61	99	technology	technology	NOUN
gujaf-212	61	100	issues	issue	NOUN
gujaf-212	61	101	,	,	PUNCT
gujaf-212	61	102	bankruptcy	bankruptcy	NOUN
gujaf-212	61	103	prediction	prediction	NOUN
gujaf-212	61	104	,	,	PUNCT
gujaf-212	61	105	corporate	corporate	ADJ
gujaf-212	61	106	finance	finance	NOUN
gujaf-212	61	107	,	,	PUNCT
gujaf-212	61	108	personal	personal	ADJ
gujaf-212	61	109	finance	finance	NOUN
gujaf-212	61	110	,	,	PUNCT
gujaf-212	61	111	merger	merger	NOUN
gujaf-212	61	112	and	and	CCONJ
gujaf-212	61	113	acquisitions	acquisition	NOUN
gujaf-212	61	114	,	,	PUNCT
gujaf-212	61	115	capital	capital	NOUN
gujaf-212	61	116	structure	structure	NOUN
gujaf-212	61	117	,	,	PUNCT
gujaf-212	61	118	working	work	VERB
gujaf-212	61	119	capital	capital	NOUN
gujaf-212	61	120	management	management	NOUN
gujaf-212	61	121	,	,	PUNCT
gujaf-212	61	122	enterprises	enterprise	NOUN
gujaf-212	61	123	risk	risk	NOUN
gujaf-212	61	124	management	management	NOUN
gujaf-212	61	125	,	,	PUNCT
gujaf-212	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-212	61	127	,	,	PUNCT
gujaf-212	61	128	international	international	ADJ
gujaf-212	61	129	business	business	NOUN
gujaf-212	61	130	accounting	accounting	NOUN
gujaf-212	61	131	and	and	CCONJ
gujaf-212	61	132	finance	finance	NOUN
gujaf-212	61	133	,	,	PUNCT
gujaf-212	61	134	banking	banking	NOUN
gujaf-212	61	135	crises	crisis	NOUN
gujaf-212	61	136	,	,	PUNCT
gujaf-212	61	137	bank	bank	NOUN
gujaf-212	61	138	’s	’s	PART
gujaf-212	61	139	profitability	profitability	NOUN
gujaf-212	61	140	,	,	PUNCT
gujaf-212	61	141	risk	risk	NOUN
gujaf-212	61	142	and	and	CCONJ
gujaf-212	61	143	insurance	insurance	NOUN
gujaf-212	61	144	issue	issue	NOUN
gujaf-212	61	145	,	,	PUNCT
gujaf-212	61	146	islamic	islamic	ADJ
gujaf-212	61	147	finance	finance	NOUN
gujaf-212	61	148	,	,	PUNCT
gujaf-212	61	149	conventional	conventional	ADJ
gujaf-212	61	150	and	and	CCONJ
gujaf-212	61	151	islamic	islamic	ADJ
gujaf-212	61	152	banks	bank	NOUN
gujaf-212	61	153	and	and	CCONJ
gujaf-212	61	154	so	so	ADV
gujaf-212	61	155	forth	forth	ADV
gujaf-212	61	156	.	.	PUNCT
gujaf-212	62	1	guidelines	guideline	NOUN
gujaf-212	62	2	for	for	ADP
gujaf-212	62	3	submission	submission	NOUN
gujaf-212	62	4	and	and	CCONJ
gujaf-212	62	5	manuscript	manuscript	NOUN
gujaf-212	62	6	format	format	VERB
gujaf-212	62	7	the	the	DET
gujaf-212	62	8	submission	submission	NOUN
gujaf-212	62	9	language	language	NOUN
gujaf-212	62	10	is	be	AUX
gujaf-212	62	11	english	english	PROPN
gujaf-212	62	12	and	and	CCONJ
gujaf-212	62	13	must	must	AUX
gujaf-212	62	14	be	be	AUX
gujaf-212	62	15	a	a	DET
gujaf-212	62	16	well	well	ADV
gujaf-212	62	17	-	-	PUNCT
gujaf-212	62	18	researched	research	VERB
gujaf-212	62	19	original	original	ADJ
gujaf-212	62	20	manuscript	manuscript	NOUN
gujaf-212	62	21	that	that	PRON
gujaf-212	62	22	has	have	AUX
gujaf-212	62	23	not	not	PART
gujaf-212	62	24	previously	previously	ADV
gujaf-212	62	25	been	be	AUX
gujaf-212	62	26	submitted	submit	VERB
gujaf-212	62	27	elsewhere	elsewhere	ADV
gujaf-212	62	28	for	for	ADP
gujaf-212	62	29	publication	publication	NOUN
gujaf-212	62	30	.	.	PUNCT
gujaf-212	63	1	the	the	DET
gujaf-212	63	2	paper	paper	NOUN
gujaf-212	63	3	should	should	AUX
gujaf-212	63	4	not	not	PART
gujaf-212	63	5	exceed	exceed	VERB
gujaf-212	63	6	more	more	ADJ
gujaf-212	63	7	than	than	ADP
gujaf-212	63	8	15	15	NUM
gujaf-212	63	9	pages	page	NOUN
gujaf-212	63	10	on	on	ADP
gujaf-212	63	11	a4	a4	NOUN
gujaf-212	63	12	type	type	NOUN
gujaf-212	63	13	paper	paper	NOUN
gujaf-212	63	14	in	in	ADP
gujaf-212	63	15	ms	ms	ADJ
gujaf-212	63	16	-	-	PUNCT
gujaf-212	63	17	word	word	NOUN
gujaf-212	63	18	format	format	NOUN
gujaf-212	63	19	,	,	PUNCT
gujaf-212	63	20	1.5	1.5	NUM
gujaf-212	63	21	-	-	PUNCT
gujaf-212	63	22	line	line	NOUN
gujaf-212	63	23	spacing	spacing	NOUN
gujaf-212	63	24	,	,	PUNCT
gujaf-212	63	25	12	12	NUM
gujaf-212	63	26	font	font	NOUN
gujaf-212	63	27	size	size	NOUN
gujaf-212	63	28	in	in	ADP
gujaf-212	63	29	times	time	NOUN
gujaf-212	63	30	new	new	ADJ
gujaf-212	63	31	roman	roman	NOUN
gujaf-212	63	32	.	.	PUNCT
gujaf-212	64	1	manuscript	manuscript	NOUN
gujaf-212	64	2	should	should	AUX
gujaf-212	64	3	be	be	AUX
gujaf-212	64	4	tested	test	VERB
gujaf-212	64	5	for	for	ADP
gujaf-212	64	6	plagiarism	plagiarism	NOUN
gujaf-212	64	7	before	before	ADP
gujaf-212	64	8	submission	submission	NOUN
gujaf-212	64	9	,	,	PUNCT
gujaf-212	64	10	as	as	SCONJ
gujaf-212	64	11	the	the	DET
gujaf-212	64	12	maximum	maximum	ADJ
gujaf-212	64	13	similarity	similarity	NOUN
gujaf-212	64	14	index	index	NOUN
gujaf-212	64	15	acceptable	acceptable	ADJ
gujaf-212	64	16	by	by	ADP
gujaf-212	64	17	gujaf	gujaf	NOUN
gujaf-212	64	18	is	be	AUX
gujaf-212	64	19	25	25	NUM
gujaf-212	64	20	percent	percent	NOUN
gujaf-212	64	21	.	.	PUNCT
gujaf-212	65	1	furthermore	furthermore	ADV
gujaf-212	65	2	,	,	PUNCT
gujaf-212	65	3	the	the	DET
gujaf-212	65	4	length	length	NOUN
gujaf-212	65	5	of	of	ADP
gujaf-212	65	6	a	a	DET
gujaf-212	65	7	complete	complete	ADJ
gujaf-212	65	8	article	article	NOUN
gujaf-212	65	9	should	should	AUX
gujaf-212	65	10	not	not	PART
gujaf-212	65	11	exceed	exceed	VERB
gujaf-212	65	12	5000	5000	NUM
gujaf-212	65	13	words	word	NOUN
gujaf-212	65	14	including	include	VERB
gujaf-212	65	15	an	an	DET
gujaf-212	65	16	abstract	abstract	NOUN
gujaf-212	65	17	of	of	ADP
gujaf-212	65	18	not	not	PART
gujaf-212	65	19	more	more	ADJ
gujaf-212	65	20	than	than	ADP
gujaf-212	65	21	250	250	NUM
gujaf-212	65	22	words	word	NOUN
gujaf-212	65	23	with	with	ADP
gujaf-212	65	24	a	a	DET
gujaf-212	65	25	minimum	minimum	NOUN
gujaf-212	65	26	of	of	ADP
gujaf-212	65	27	four	four	NUM
gujaf-212	65	28	key	key	ADJ
gujaf-212	65	29	words	word	NOUN
gujaf-212	65	30	immediately	immediately	ADV
gujaf-212	65	31	after	after	ADP
gujaf-212	65	32	the	the	DET
gujaf-212	65	33	abstract	abstract	NOUN
gujaf-212	65	34	.	.	PUNCT
gujaf-212	66	1	all	all	DET
gujaf-212	66	2	references	reference	NOUN
gujaf-212	66	3	including	include	VERB
gujaf-212	66	4	in	in	ADP
gujaf-212	66	5	text	text	NOUN
gujaf-212	66	6	citation	citation	NOUN
gujaf-212	66	7	and	and	CCONJ
gujaf-212	66	8	reference	reference	NOUN
gujaf-212	66	9	list	list	NOUN
gujaf-212	66	10	,	,	PUNCT
gujaf-212	66	11	tables	table	NOUN
gujaf-212	66	12	and	and	CCONJ
gujaf-212	66	13	figures	figure	NOUN
gujaf-212	66	14	should	should	AUX
gujaf-212	66	15	be	be	AUX
gujaf-212	66	16	in	in	ADP
gujaf-212	66	17	line	line	NOUN
gujaf-212	66	18	with	with	ADP
gujaf-212	66	19	apa	apa	PROPN
gujaf-212	66	20	7th	7th	PROPN
gujaf-212	66	21	edition	edition	NOUN
gujaf-212	66	22	publication	publication	NOUN
gujaf-212	66	23	manual	manual	NOUN
gujaf-212	66	24	.	.	PUNCT
gujaf-212	67	1	finally	finally	ADV
gujaf-212	67	2	,	,	PUNCT
gujaf-212	67	3	manuscript	manuscript	NOUN
gujaf-212	67	4	should	should	AUX
gujaf-212	67	5	be	be	AUX
gujaf-212	67	6	send	send	VERB
gujaf-212	67	7	to	to	ADP
gujaf-212	67	8	our	our	PRON
gujaf-212	67	9	email	email	NOUN
gujaf-212	67	10	address	address	NOUN
gujaf-212	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-212	67	12	and	and	CCONJ
gujaf-212	67	13	a	a	DET
gujaf-212	67	14	copy	copy	NOUN
gujaf-212	67	15	to	to	ADP
gujaf-212	67	16	our	our	PRON
gujaf-212	67	17	website	website	NOUN
gujaf-212	67	18	on	on	ADP
gujaf-212	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-212	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-212	67	21	gusau	gusau	ADJ
gujaf-212	67	22	journal	journal	NOUN
gujaf-212	67	23	of	of	ADP
gujaf-212	67	24	accounting	accounting	NOUN
gujaf-212	67	25	and	and	CCONJ
gujaf-212	67	26	finance	finance	NOUN
gujaf-212	67	27	,	,	PUNCT
gujaf-212	67	28	vol	vol	NOUN
gujaf-212	67	29	.	.	PROPN
gujaf-212	67	30	4	4	NUM
gujaf-212	67	31	,	,	PUNCT
gujaf-212	67	32	issue	issue	NOUN
gujaf-212	67	33	1	1	NUM
gujaf-212	67	34	,	,	PUNCT
gujaf-212	67	35	april	april	PROPN
gujaf-212	67	36	,	,	PUNCT
gujaf-212	67	37	2023	2023	NUM
gujaf-212	67	38	viii	viii	ADJ
gujaf-212	67	39	publication	publication	NOUN
gujaf-212	67	40	procedure	procedure	NOUN
gujaf-212	67	41	after	after	ADP
gujaf-212	67	42	receiving	receive	VERB
gujaf-212	67	43	a	a	DET
gujaf-212	67	44	manuscript	manuscript	NOUN
gujaf-212	67	45	that	that	PRON
gujaf-212	67	46	is	be	AUX
gujaf-212	67	47	within	within	ADP
gujaf-212	67	48	the	the	DET
gujaf-212	67	49	similarity	similarity	NOUN
gujaf-212	67	50	index	index	NOUN
gujaf-212	67	51	threshold	threshold	NOUN
gujaf-212	67	52	,	,	PUNCT
gujaf-212	67	53	a	a	DET
gujaf-212	67	54	confirmation	confirmation	NOUN
gujaf-212	67	55	email	email	NOUN
gujaf-212	67	56	will	will	AUX
gujaf-212	67	57	be	be	AUX
gujaf-212	67	58	send	send	VERB
gujaf-212	67	59	together	together	ADV
gujaf-212	67	60	with	with	ADP
gujaf-212	67	61	a	a	DET
gujaf-212	67	62	request	request	NOUN
gujaf-212	67	63	to	to	PART
gujaf-212	67	64	pay	pay	VERB
gujaf-212	67	65	a	a	DET
gujaf-212	67	66	review	review	NOUN
gujaf-212	67	67	proceeding	proceeding	NOUN
gujaf-212	67	68	fee	fee	NOUN
gujaf-212	67	69	.	.	PUNCT
gujaf-212	68	1	at	at	ADP
gujaf-212	68	2	this	this	DET
gujaf-212	68	3	point	point	NOUN
gujaf-212	68	4	,	,	PUNCT
gujaf-212	68	5	the	the	DET
gujaf-212	68	6	editorial	editorial	ADJ
gujaf-212	68	7	board	board	NOUN
gujaf-212	68	8	will	will	AUX
gujaf-212	68	9	take	take	VERB
gujaf-212	68	10	a	a	DET
gujaf-212	68	11	decision	decision	NOUN
gujaf-212	68	12	on	on	ADP
gujaf-212	68	13	accepting	accept	VERB
gujaf-212	68	14	,	,	PUNCT
gujaf-212	68	15	rejecting	reject	VERB
gujaf-212	68	16	or	or	CCONJ
gujaf-212	68	17	making	make	VERB
gujaf-212	68	18	a	a	DET
gujaf-212	68	19	resubmission	resubmission	NOUN
gujaf-212	68	20	of	of	ADP
gujaf-212	68	21	the	the	DET
gujaf-212	68	22	manuscript	manuscript	NOUN
gujaf-212	68	23	based	base	VERB
gujaf-212	68	24	on	on	ADP
gujaf-212	68	25	the	the	DET
gujaf-212	68	26	outcome	outcome	NOUN
gujaf-212	68	27	of	of	ADP
gujaf-212	68	28	the	the	DET
gujaf-212	68	29	double	double	ADJ
gujaf-212	68	30	-	-	PUNCT
gujaf-212	68	31	blind	blind	ADJ
gujaf-212	68	32	peer	peer	NOUN
gujaf-212	68	33	review	review	NOUN
gujaf-212	68	34	.	.	PUNCT
gujaf-212	69	1	those	those	DET
gujaf-212	69	2	authors	author	NOUN
gujaf-212	69	3	whose	whose	DET
gujaf-212	69	4	manuscript	manuscript	NOUN
gujaf-212	69	5	were	be	AUX
gujaf-212	69	6	accepted	accept	VERB
gujaf-212	69	7	for	for	ADP
gujaf-212	69	8	publication	publication	NOUN
gujaf-212	69	9	will	will	AUX
gujaf-212	69	10	be	be	AUX
gujaf-212	69	11	asked	ask	VERB
gujaf-212	69	12	to	to	PART
gujaf-212	69	13	pay	pay	VERB
gujaf-212	69	14	a	a	DET
gujaf-212	69	15	publication	publication	NOUN
gujaf-212	69	16	fee	fee	NOUN
gujaf-212	69	17	,	,	PUNCT
gujaf-212	69	18	after	after	ADP
gujaf-212	69	19	effecting	effect	VERB
gujaf-212	69	20	all	all	DET
gujaf-212	69	21	suggested	suggest	VERB
gujaf-212	69	22	corrections	correction	NOUN
gujaf-212	69	23	and	and	CCONJ
gujaf-212	69	24	changes	change	NOUN
gujaf-212	69	25	made	make	VERB
gujaf-212	69	26	on	on	ADP
gujaf-212	69	27	the	the	DET
gujaf-212	69	28	manuscript	manuscript	NOUN
gujaf-212	69	29	.	.	PUNCT
gujaf-212	70	1	all	all	DET
gujaf-212	70	2	corrected	correct	VERB
gujaf-212	70	3	papers	paper	NOUN
gujaf-212	70	4	returned	return	VERB
gujaf-212	70	5	within	within	ADP
gujaf-212	70	6	the	the	DET
gujaf-212	70	7	specified	specify	VERB
gujaf-212	70	8	time	time	NOUN
gujaf-212	70	9	frame	frame	NOUN
gujaf-212	70	10	will	will	AUX
gujaf-212	70	11	be	be	AUX
gujaf-212	70	12	published	publish	VERB
gujaf-212	70	13	in	in	ADP
gujaf-212	70	14	that	that	DET
gujaf-212	70	15	issue	issue	NOUN
gujaf-212	70	16	.	.	PUNCT
gujaf-212	71	1	payment	payment	NOUN
gujaf-212	71	2	details	detail	NOUN
gujaf-212	71	3	bank	bank	NOUN
gujaf-212	71	4	:	:	PUNCT
gujaf-212	71	5	fcmb	fcmb	PROPN
gujaf-212	71	6	account	account	PROPN
gujaf-212	71	7	number	number	NOUN
gujaf-212	71	8	:	:	PUNCT
gujaf-212	71	9	7278465011	7278465011	NUM
gujaf-212	71	10	account	account	NOUN
gujaf-212	71	11	name	name	NOUN
gujaf-212	71	12	:	:	PUNCT
gujaf-212	71	13	gusau	gusau	PROPN
gujaf-212	71	14	journal	journal	NOUN
gujaf-212	71	15	of	of	ADP
gujaf-212	71	16	accounting	accounting	NOUN
gujaf-212	71	17	and	and	CCONJ
gujaf-212	71	18	finance	finance	NOUN
gujaf-212	71	19	for	for	ADP
gujaf-212	71	20	inquiry	inquiry	NOUN
gujaf-212	71	21	the	the	DET
gujaf-212	71	22	head	head	NOUN
gujaf-212	71	23	,	,	PUNCT
gujaf-212	71	24	department	department	NOUN
gujaf-212	71	25	of	of	ADP
gujaf-212	71	26	accounting	accounting	NOUN
gujaf-212	71	27	and	and	CCONJ
gujaf-212	71	28	finance	finance	NOUN
gujaf-212	71	29	,	,	PUNCT
gujaf-212	71	30	federal	federal	ADJ
gujaf-212	71	31	university	university	NOUN
gujaf-212	71	32	gusau	gusau	PROPN
gujaf-212	71	33	,	,	PUNCT
gujaf-212	71	34	zamfara	zamfara	PROPN
gujaf-212	71	35	state	state	PROPN
gujaf-212	71	36	.	.	PUNCT
gujaf-212	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-212	73	1	+2348069393824	+2348069393824	PRON
gujaf-212	73	2	for	for	ADP
gujaf-212	73	3	more	more	ADJ
gujaf-212	73	4	information	information	NOUN
gujaf-212	73	5	,	,	PUNCT
gujaf-212	73	6	contact	contact	VERB
gujaf-212	73	7	the	the	DET
gujaf-212	73	8	editor	editor	NOUN
gujaf-212	73	9	-	-	PUNCT
gujaf-212	73	10	in	in	ADP
gujaf-212	73	11	-	-	PUNCT
gujaf-212	73	12	chief	chief	NOUN
gujaf-212	73	13	on	on	ADP
gujaf-212	73	14	+2348067766435	+2348067766435	NUM
gujaf-212	73	15	the	the	DET
gujaf-212	73	16	associate	associate	ADJ
gujaf-212	73	17	editor	editor	NOUN
gujaf-212	73	18	on	on	ADP
gujaf-212	73	19	+2348036057525	+2348036057525	NUM
gujaf-212	73	20	or	or	CCONJ
gujaf-212	73	21	visit	visit	VERB
gujaf-212	73	22	our	our	PRON
gujaf-212	73	23	website	website	NOUN
gujaf-212	73	24	on	on	ADP
gujaf-212	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-212	73	26	or	or	CCONJ
gujaf-212	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-212	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-212	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-212	73	30	gusau	gusau	ADJ
gujaf-212	73	31	journal	journal	NOUN
gujaf-212	73	32	of	of	ADP
gujaf-212	73	33	accounting	accounting	NOUN
gujaf-212	73	34	and	and	CCONJ
gujaf-212	73	35	finance	finance	NOUN
gujaf-212	73	36	,	,	PUNCT
gujaf-212	73	37	vol	vol	NOUN
gujaf-212	73	38	.	.	PROPN
gujaf-212	73	39	4	4	NUM
gujaf-212	73	40	,	,	PUNCT
gujaf-212	73	41	issue	issue	NOUN
gujaf-212	73	42	1	1	NUM
gujaf-212	73	43	,	,	PUNCT
gujaf-212	73	44	april	april	PROPN
gujaf-212	73	45	,	,	PUNCT
gujaf-212	73	46	2023	2023	NUM
gujaf-212	73	47	ix	ix	ADP
gujaf-212	73	48	contents	content	NOUN
gujaf-212	73	49	board	board	NOUN
gujaf-212	73	50	characteristics	characteristic	NOUN
gujaf-212	73	51	and	and	CCONJ
gujaf-212	73	52	earnings	earning	NOUN
gujaf-212	73	53	management	management	NOUN
gujaf-212	73	54	of	of	ADP
gujaf-212	73	55	listed	list	VERB
gujaf-212	73	56	consumer	consumer	NOUN
gujaf-212	73	57	goods	good	NOUN
gujaf-212	73	58	firms	firm	NOUN
gujaf-212	73	59	in	in	ADP
gujaf-212	73	60	nigeria	nigeria	PROPN
gujaf-212	73	61	benjamin	benjamin	PROPN
gujaf-212	73	62	gwabin	gwabin	PROPN
gujaf-212	73	63	joseph	joseph	PROPN
gujaf-212	73	64	,	,	PUNCT
gujaf-212	73	65	murtala	murtala	PROPN
gujaf-212	73	66	abdullahi	abdullahi	PROPN
gujaf-212	73	67	phd	phd	PROPN
gujaf-212	73	68	,	,	PUNCT
gujaf-212	73	69	benjamin	benjamin	PROPN
gujaf-212	73	70	kumai	kumai	PROPN
gujaf-212	73	71	gugong	gugong	PROPN
gujaf-212	73	72	phd	phd	PROPN
gujaf-212	73	73	1	1	NUM
gujaf-212	73	74	dividend	dividend	NOUN
gujaf-212	73	75	policy	policy	NOUN
gujaf-212	73	76	and	and	CCONJ
gujaf-212	73	77	value	value	NOUN
gujaf-212	73	78	of	of	ADP
gujaf-212	73	79	listed	list	VERB
gujaf-212	73	80	non	non	ADJ
gujaf-212	73	81	-	-	ADJ
gujaf-212	73	82	financial	financial	ADJ
gujaf-212	73	83	companies	company	NOUN
gujaf-212	73	84	in	in	ADP
gujaf-212	73	85	nigeria	nigeria	PROPN
gujaf-212	73	86	:	:	PUNCT
gujaf-212	73	87	the	the	DET
gujaf-212	73	88	moderating	moderate	VERB
gujaf-212	73	89	effect	effect	NOUN
gujaf-212	73	90	of	of	ADP
gujaf-212	73	91	investment	investment	NOUN
gujaf-212	73	92	opportunity	opportunity	NOUN
gujaf-212	73	93	abubakar	abubakar	PROPN
gujaf-212	73	94	umar	umar	PROPN
gujaf-212	73	95	18	18	NUM
gujaf-212	73	96	trialability	trialability	NOUN
gujaf-212	73	97	and	and	CCONJ
gujaf-212	73	98	observability	observability	NOUN
gujaf-212	73	99	of	of	ADP
gujaf-212	73	100	accrual	accrual	ADJ
gujaf-212	73	101	basis	basis	NOUN
gujaf-212	73	102	international	international	ADJ
gujaf-212	73	103	public	public	ADJ
gujaf-212	73	104	sector	sector	NOUN
gujaf-212	73	105	accounting	accounting	NOUN
gujaf-212	73	106	standards	standard	NOUN
gujaf-212	73	107	implementation	implementation	NOUN
gujaf-212	73	108	in	in	ADP
gujaf-212	73	109	nigeria	nigeria	PROPN
gujaf-212	73	110	aliyu	aliyu	PROPN
gujaf-212	73	111	abdullahi	abdullahi	PROPN
gujaf-212	73	112	ahmed	ahmed	PROPN
gujaf-212	73	113	phd	phd	PROPN
gujaf-212	73	114	,	,	PUNCT
gujaf-212	73	115	zakari	zakari	PROPN
gujaf-212	73	116	usman	usman	PROPN
gujaf-212	73	117	35	35	NUM
gujaf-212	73	118	liquidity	liquidity	NOUN
gujaf-212	73	119	risk	risk	NOUN
gujaf-212	73	120	and	and	CCONJ
gujaf-212	73	121	performance	performance	NOUN
gujaf-212	73	122	of	of	ADP
gujaf-212	73	123	non	non	ADJ
gujaf-212	73	124	-	-	ADJ
gujaf-212	73	125	financial	financial	ADJ
gujaf-212	73	126	firms	firm	NOUN
gujaf-212	73	127	listed	list	VERB
gujaf-212	73	128	on	on	ADP
gujaf-212	73	129	the	the	DET
gujaf-212	73	130	nigerian	nigerian	ADJ
gujaf-212	73	131	stockexchange	stockexchange	NOUN
gujaf-212	73	132	muhammed	muhamme	VERB
gujaf-212	73	133	alhaji	alhaji	PROPN
gujaf-212	73	134	abubakar	abubakar	PROPN
gujaf-212	73	135	,	,	PUNCT
gujaf-212	73	136	nurnaddia	nurnaddia	PROPN
gujaf-212	73	137	binti	binti	PROPN
gujaf-212	73	138	nordin	nordin	PROPN
gujaf-212	73	139	phd	phd	PROPN
gujaf-212	73	140	,	,	PUNCT
gujaf-212	73	141	abubakar	abubakar	PROPN
gujaf-212	73	142	hamisu	hamisu	PROPN
gujaf-212	73	143	umar	umar	PROPN
gujaf-212	73	144	54	54	NUM
gujaf-212	73	145	board	board	NOUN
gujaf-212	73	146	diversity	diversity	NOUN
gujaf-212	73	147	,	,	PUNCT
gujaf-212	73	148	political	political	ADJ
gujaf-212	73	149	connections	connection	NOUN
gujaf-212	73	150	and	and	CCONJ
gujaf-212	73	151	firm	firm	ADJ
gujaf-212	73	152	value	value	NOUN
gujaf-212	73	153	:	:	PUNCT
gujaf-212	73	154	an	an	DET
gujaf-212	73	155	empirical	empirical	ADJ
gujaf-212	73	156	evidence	evidence	NOUN
gujaf-212	73	157	from	from	ADP
gujaf-212	73	158	financial	financial	ADJ
gujaf-212	73	159	firms	firm	NOUN
gujaf-212	73	160	in	in	ADP
gujaf-212	73	161	nigeria	nigeria	PROPN
gujaf-212	73	162	rofiat	rofiat	PROPN
gujaf-212	73	163	oyetunji	oyetunji	PROPN
gujaf-212	73	164	,	,	PUNCT
gujaf-212	73	165	isah	isah	PROPN
gujaf-212	73	166	shittu	shittu	PROPN
gujaf-212	73	167	phd	phd	NOUN
gujaf-212	73	168	,	,	PUNCT
gujaf-212	73	169	ahmed	ahmed	PROPN
gujaf-212	73	170	bello	bello	PROPN
gujaf-212	73	171	phd	phd	PROPN
gujaf-212	73	172	.	.	PROPN
gujaf-212	74	1	75	75	NUM
gujaf-212	74	2	moderating	moderate	VERB
gujaf-212	74	3	effect	effect	NOUN
gujaf-212	74	4	of	of	ADP
gujaf-212	74	5	bank	bank	NOUN
gujaf-212	74	6	size	size	NOUN
gujaf-212	74	7	on	on	ADP
gujaf-212	74	8	the	the	DET
gujaf-212	74	9	relationship	relationship	NOUN
gujaf-212	74	10	between	between	ADP
gujaf-212	74	11	interest	interest	NOUN
gujaf-212	74	12	rate	rate	NOUN
gujaf-212	74	13	,	,	PUNCT
gujaf-212	74	14	liquidity	liquidity	NOUN
gujaf-212	74	15	,	,	PUNCT
gujaf-212	74	16	and	and	CCONJ
gujaf-212	74	17	profitability	profitability	NOUN
gujaf-212	74	18	of	of	ADP
gujaf-212	74	19	commercial	commercial	ADJ
gujaf-212	74	20	banks	bank	NOUN
gujaf-212	74	21	in	in	ADP
gujaf-212	74	22	nigeria	nigeria	PROPN
gujaf-212	74	23	shehu	shehu	PROPN
gujaf-212	74	24	usman	usman	PROPN
gujaf-212	74	25	hassan	hassan	PROPN
gujaf-212	74	26	,	,	PUNCT
gujaf-212	74	27	bello	bello	PROPN
gujaf-212	74	28	sabo	sabo	PROPN
gujaf-212	74	29	(	(	PUNCT
gujaf-212	74	30	ph	ph	PROPN
gujaf-212	74	31	.	.	PROPN
gujaf-212	74	32	d	d	NOUN
gujaf-212	74	33	)	)	PUNCT
gujaf-212	74	34	,	,	PUNCT
gujaf-212	74	35	ismai'l	ismai'l	PROPN
gujaf-212	74	36	idris	idris	PROPN
gujaf-212	74	37	tijjani	tijjani	PROPN
gujaf-212	74	38	(	(	PUNCT
gujaf-212	74	39	ph	ph	PROPN
gujaf-212	74	40	.	.	PROPN
gujaf-212	74	41	d	d	NOUN
gujaf-212	74	42	)	)	PUNCT
gujaf-212	74	43	,	,	PUNCT
gujaf-212	74	44	idris	idris	PROPN
gujaf-212	74	45	ahmed	ahmed	PROPN
gujaf-212	74	46	aliyu	aliyu	PROPN
gujaf-212	74	47	.	.	PUNCT
gujaf-212	75	1	(	(	PUNCT
gujaf-212	75	2	ph	ph	PROPN
gujaf-212	75	3	.	.	NOUN
gujaf-212	75	4	d	d	NOUN
gujaf-212	75	5	)	)	PUNCT
gujaf-212	75	6	96	96	NUM
gujaf-212	75	7	sources	source	NOUN
gujaf-212	75	8	of	of	ADP
gujaf-212	75	9	health	health	NOUN
gujaf-212	75	10	care	care	NOUN
gujaf-212	75	11	financing	financing	NOUN
gujaf-212	75	12	among	among	ADP
gujaf-212	75	13	surgical	surgical	ADJ
gujaf-212	75	14	patients	patient	NOUN
gujaf-212	75	15	seen	see	VERB
gujaf-212	75	16	at	at	ADP
gujaf-212	75	17	the	the	DET
gujaf-212	75	18	dalhatu	dalhatu	PROPN
gujaf-212	75	19	araf	araf	VERB
gujaf-212	75	20	specialist	specialist	ADJ
gujaf-212	75	21	hospital	hospital	NOUN
gujaf-212	75	22	lafia	lafia	NOUN
gujaf-212	75	23	nasarawa	nasarawa	PROPN
gujaf-212	75	24	state	state	PROPN
gujaf-212	75	25	nigeria	nigeria	PROPN
gujaf-212	75	26	ahmed	ahmed	PROPN
gujaf-212	75	27	mohammed	mohammed	PROPN
gujaf-212	75	28	yahaya	yahaya	PROPN
gujaf-212	75	29	,	,	PUNCT
gujaf-212	75	30	babatunde	babatunde	PROPN
gujaf-212	75	31	joseph	joseph	PROPN
gujaf-212	75	32	kolawole	kolawole	PROPN
gujaf-212	75	33	,	,	PUNCT
gujaf-212	75	34	bello	bello	PROPN
gujaf-212	75	35	surajudeen	surajudeen	PROPN
gujaf-212	75	36	oyeleke	oyeleke	PROPN
gujaf-212	75	37	121	121	NUM
gujaf-212	75	38	transparency	transparency	NOUN
gujaf-212	75	39	,	,	PUNCT
gujaf-212	75	40	compliance	compliance	NOUN
gujaf-212	75	41	and	and	CCONJ
gujaf-212	75	42	sustainability	sustainability	NOUN
gujaf-212	75	43	of	of	ADP
gujaf-212	75	44	contributory	contributory	ADJ
gujaf-212	75	45	pension	pension	NOUN
gujaf-212	75	46	scheme	scheme	NOUN
gujaf-212	75	47	in	in	ADP
gujaf-212	75	48	nigeria	nigeria	PROPN
gujaf-212	75	49	olanrewaju	olanrewaju	PROPN
gujaf-212	75	50	atanda	atanda	PROPN
gujaf-212	75	51	aliu	aliu	PROPN
gujaf-212	75	52	(	(	PUNCT
gujaf-212	75	53	ph	ph	PROPN
gujaf-212	75	54	.	.	PROPN
gujaf-212	75	55	d	d	NOUN
gujaf-212	75	56	)	)	PUNCT
gujaf-212	75	57	,	,	PUNCT
gujaf-212	75	58	mohamad	mohamad	PROPN
gujaf-212	75	59	ali	ali	PROPN
gujaf-212	75	60	abdul	abdul	PROPN
gujaf-212	75	61	-	-	PUNCT
gujaf-212	75	62	hamid	hamid	PROPN
gujaf-212	75	63	(	(	PUNCT
gujaf-212	75	64	ph	ph	PROPN
gujaf-212	75	65	.	.	PROPN
gujaf-212	75	66	d	d	NOUN
gujaf-212	75	67	)	)	PUNCT
gujaf-212	75	68	,	,	PUNCT
gujaf-212	75	69	salami	salami	ADJ
gujaf-212	75	70	suleiman	suleiman	NOUN
gujaf-212	75	71	(	(	PUNCT
gujaf-212	75	72	ph	ph	PROPN
gujaf-212	75	73	.	.	PROPN
gujaf-212	75	74	d	d	NOUN
gujaf-212	75	75	)	)	PUNCT
gujaf-212	75	76	,	,	PUNCT
gujaf-212	75	77	salam	salam	PROPN
gujaf-212	75	78	mudathir	mudathir	PROPN
gujaf-212	75	79	olanrewaju	olanrewaju	ADJ
gujaf-212	75	80	135	135	NUM
gujaf-212	75	81	gusau	gusau	ADJ
gujaf-212	75	82	journal	journal	NOUN
gujaf-212	75	83	of	of	ADP
gujaf-212	75	84	accounting	accounting	NOUN
gujaf-212	75	85	and	and	CCONJ
gujaf-212	75	86	finance	finance	NOUN
gujaf-212	75	87	,	,	PUNCT
gujaf-212	75	88	vol	vol	NOUN
gujaf-212	75	89	.	.	PROPN
gujaf-212	75	90	4	4	NUM
gujaf-212	75	91	,	,	PUNCT
gujaf-212	75	92	issue	issue	NOUN
gujaf-212	75	93	1	1	NUM
gujaf-212	75	94	,	,	PUNCT
gujaf-212	75	95	april	april	PROPN
gujaf-212	75	96	,	,	PUNCT
gujaf-212	75	97	2023	2023	NUM
gujaf-212	75	98	x	x	PUNCT
gujaf-212	75	99	examining	examine	VERB
gujaf-212	75	100	the	the	DET
gujaf-212	75	101	impact	impact	NOUN
gujaf-212	75	102	of	of	ADP
gujaf-212	75	103	working	work	VERB
gujaf-212	75	104	capital	capital	NOUN
gujaf-212	75	105	management	management	NOUN
gujaf-212	75	106	on	on	ADP
gujaf-212	75	107	the	the	DET
gujaf-212	75	108	financial	financial	ADJ
gujaf-212	75	109	performance	performance	NOUN
gujaf-212	75	110	of	of	ADP
gujaf-212	75	111	listed	list	VERB
gujaf-212	75	112	industrial	industrial	ADJ
gujaf-212	75	113	goods	good	NOUN
gujaf-212	75	114	entities	entity	NOUN
gujaf-212	75	115	in	in	ADP
gujaf-212	75	116	nigeria	nigeria	PROPN
gujaf-212	75	117	151	151	NUM
gujaf-212	75	118	sani	sani	PROPN
gujaf-212	75	119	abdulrahman	abdulrahman	PROPN
gujaf-212	75	120	bala	bala	PROPN
gujaf-212	75	121	(	(	PUNCT
gujaf-212	75	122	ph	ph	PROPN
gujaf-212	75	123	.	.	PROPN
gujaf-212	75	124	d	d	NOUN
gujaf-212	75	125	)	)	PUNCT
gujaf-212	75	126	,	,	PUNCT
gujaf-212	75	127	jamilu	jamilu	NOUN
gujaf-212	75	128	jibril	jibril	PROPN
gujaf-212	75	129	,	,	PUNCT
gujaf-212	75	130	taophic	taophic	ADJ
gujaf-212	75	131	olarewaju	olarewaju	ADJ
gujaf-212	75	132	bakare	bakare	NOUN
gujaf-212	75	133	corporate	corporate	ADJ
gujaf-212	75	134	governance	governance	NOUN
gujaf-212	75	135	factors	factor	NOUN
gujaf-212	75	136	and	and	CCONJ
gujaf-212	75	137	tax	tax	NOUN
gujaf-212	75	138	avoidance	avoidance	NOUN
gujaf-212	75	139	of	of	ADP
gujaf-212	75	140	listed	list	VERB
gujaf-212	75	141	deposit	deposit	NOUN
gujaf-212	75	142	money	money	NOUN
gujaf-212	75	143	banks	bank	NOUN
gujaf-212	75	144	in	in	ADP
gujaf-212	75	145	nigeria	nigeria	PROPN
gujaf-212	75	146	171	171	NUM
gujaf-212	75	147	sani	sani	PROPN
gujaf-212	75	148	abdulrahman	abdulrahman	PROPN
gujaf-212	75	149	bala	bala	PROPN
gujaf-212	75	150	(	(	PUNCT
gujaf-212	75	151	ph	ph	PROPN
gujaf-212	75	152	.	.	PROPN
gujaf-212	75	153	d	d	NOUN
gujaf-212	75	154	)	)	PUNCT
gujaf-212	75	155	,	,	PUNCT
gujaf-212	75	156	umar	umar	PROPN
gujaf-212	75	157	salim	salim	PROPN
gujaf-212	75	158	ibrahim	ibrahim	PROPN
gujaf-212	75	159	,	,	PUNCT
gujaf-212	75	160	samaila	samaila	PROPN
gujaf-212	75	161	dannana	dannana	PROPN
gujaf-212	75	162	risk	risk	NOUN
gujaf-212	75	163	committee	committee	NOUN
gujaf-212	75	164	demographic	demographic	ADJ
gujaf-212	75	165	traits	trait	NOUN
gujaf-212	75	166	:	:	PUNCT
gujaf-212	75	167	a	a	DET
gujaf-212	75	168	study	study	NOUN
gujaf-212	75	169	of	of	ADP
gujaf-212	75	170	the	the	DET
gujaf-212	75	171	impact	impact	NOUN
gujaf-212	75	172	of	of	ADP
gujaf-212	75	173	expertise	expertise	NOUN
gujaf-212	75	174	on	on	ADP
gujaf-212	75	175	risk	risk	NOUN
gujaf-212	75	176	disclosure	disclosure	NOUN
gujaf-212	75	177	quality	quality	NOUN
gujaf-212	75	178	of	of	ADP
gujaf-212	75	179	listed	list	VERB
gujaf-212	75	180	insurance	insurance	NOUN
gujaf-212	75	181	firms	firm	NOUN
gujaf-212	75	182	in	in	ADP
gujaf-212	75	183	nigeria	nigeria	PROPN
gujaf-212	75	184	wada	wada	PROPN
gujaf-212	75	185	najib	najib	PROPN
gujaf-212	75	186	abbas	abbas	PROPN
gujaf-212	75	187	,	,	PUNCT
gujaf-212	75	188	dandago	dandago	NOUN
gujaf-212	75	189	,	,	PUNCT
gujaf-212	75	190	kabiru	kabiru	PROPN
gujaf-212	75	191	isa	isa	PROPN
gujaf-212	75	192	(	(	PUNCT
gujaf-212	75	193	ph	ph	PROPN
gujaf-212	75	194	.	.	PROPN
gujaf-212	75	195	d	d	NOUN
gujaf-212	75	196	)	)	PUNCT
gujaf-212	75	197	,	,	PUNCT
gujaf-212	75	198	rabiu	rabiu	NOUN
gujaf-212	75	199	,	,	PUNCT
gujaf-212	75	200	naja’atu	naja’atu	PROPN
gujaf-212	75	201	bala	bala	PROPN
gujaf-212	75	202	192	192	NUM
gujaf-212	75	203	moderating	moderate	VERB
gujaf-212	75	204	effect	effect	NOUN
gujaf-212	75	205	of	of	ADP
gujaf-212	75	206	audit	audit	NOUN
gujaf-212	75	207	committee	committee	NOUN
gujaf-212	75	208	on	on	ADP
gujaf-212	75	209	the	the	DET
gujaf-212	75	210	relationship	relationship	NOUN
gujaf-212	75	211	between	between	ADP
gujaf-212	75	212	audit	audit	NOUN
gujaf-212	75	213	quality	quality	NOUN
gujaf-212	75	214	and	and	CCONJ
gujaf-212	75	215	earnings	earning	NOUN
gujaf-212	75	216	management	management	NOUN
gujaf-212	75	217	of	of	ADP
gujaf-212	75	218	listed	list	VERB
gujaf-212	75	219	non	non	ADJ
gujaf-212	75	220	-	-	ADJ
gujaf-212	75	221	financial	financial	ADJ
gujaf-212	75	222	services	service	NOUN
gujaf-212	75	223	firms	firm	NOUN
gujaf-212	75	224	in	in	ADP
gujaf-212	75	225	nigeria	nigeria	PROPN
gujaf-212	75	226	ahmad	ahmad	PROPN
gujaf-212	75	227	muhammad	muhammad	PROPN
gujaf-212	75	228	ahmad	ahmad	PROPN
gujaf-212	75	229	,	,	PUNCT
gujaf-212	75	230	lubabah	lubabah	PROPN
gujaf-212	75	231	mansur	mansur	PROPN
gujaf-212	75	232	kwanbo	kwanbo	PROPN
gujaf-212	75	233	(	(	PUNCT
gujaf-212	75	234	ph.d	ph.d	PROPN
gujaf-212	75	235	.	.	PUNCT
gujaf-212	75	236	)	)	PUNCT
gujaf-212	75	237	,	,	PUNCT
gujaf-212	75	238	shehu	shehu	PROPN
gujaf-212	75	239	usman	usman	PROPN
gujaf-212	75	240	hassan	hassan	PROPN
gujaf-212	75	241	(	(	PUNCT
gujaf-212	75	242	ph.d	ph.d	PROPN
gujaf-212	75	243	.	.	PUNCT
gujaf-212	75	244	)	)	PUNCT
gujaf-212	76	1	musa	musa	PROPN
gujaf-212	76	2	suleiman	suleiman	PROPN
gujaf-212	76	3	umar	umar	PROPN
gujaf-212	76	4	(	(	PUNCT
gujaf-212	76	5	ph.d	ph.d	PROPN
gujaf-212	76	6	.	.	PUNCT
gujaf-212	76	7	)	)	PUNCT
gujaf-212	77	1	216	216	NUM
gujaf-212	77	2	determinants	determinant	NOUN
gujaf-212	77	3	of	of	ADP
gujaf-212	77	4	audit	audit	NOUN
gujaf-212	77	5	opinion	opinion	NOUN
gujaf-212	77	6	of	of	ADP
gujaf-212	77	7	negative	negative	ADJ
gujaf-212	77	8	-	-	PUNCT
gujaf-212	77	9	book	book	NOUN
gujaf-212	77	10	-	-	PUNCT
gujaf-212	77	11	value	value	NOUN
gujaf-212	77	12	firms	firm	NOUN
gujaf-212	77	13	in	in	ADP
gujaf-212	77	14	nigeria	nigeria	PROPN
gujaf-212	77	15	:	:	PUNCT
gujaf-212	77	16	firm	firm	ADJ
gujaf-212	77	17	value	value	NOUN
gujaf-212	77	18	and	and	CCONJ
gujaf-212	77	19	audit	audit	NOUN
gujaf-212	77	20	characteristics	characteristic	NOUN
gujaf-212	77	21	perspective	perspective	NOUN
gujaf-212	77	22	asma’u	asma’u	ADJ
gujaf-212	77	23	mahmood	mahmood	PROPN
gujaf-212	77	24	baffa	baffa	NOUN
gujaf-212	77	25	(	(	PUNCT
gujaf-212	77	26	ph	ph	PROPN
gujaf-212	77	27	.	.	PROPN
gujaf-212	77	28	d	d	NOUN
gujaf-212	77	29	)	)	PUNCT
gujaf-212	77	30	,	,	PUNCT
gujaf-212	77	31	lawal	lawal	PROPN
gujaf-212	77	32	mohammed	mohammed	PROPN
gujaf-212	77	33	(	(	PUNCT
gujaf-212	77	34	ph.d	ph.d	PROPN
gujaf-212	77	35	.	.	PROPN
gujaf-212	77	36	)	)	PUNCT
gujaf-212	77	37	,	,	PUNCT
gujaf-212	77	38	ahmed	ahmed	PROPN
gujaf-212	77	39	bello	bello	PROPN
gujaf-212	77	40	(	(	PUNCT
gujaf-212	77	41	ph.d	ph.d	PROPN
gujaf-212	77	42	.	.	PUNCT
gujaf-212	77	43	)	)	PUNCT
gujaf-212	78	1	umar	umar	PROPN
gujaf-212	78	2	farouk	farouk	PROPN
gujaf-212	78	3	abdulkarim	abdulkarim	VERB
gujaf-212	78	4	237	237	NUM
gujaf-212	78	5	intervention	intervention	NOUN
gujaf-212	78	6	announcements	announcement	NOUN
gujaf-212	78	7	and	and	CCONJ
gujaf-212	78	8	naira	naira	NUM
gujaf-212	78	9	management	management	NOUN
gujaf-212	78	10	:	:	PUNCT
gujaf-212	78	11	evidence	evidence	NOUN
gujaf-212	78	12	from	from	ADP
gujaf-212	78	13	the	the	DET
gujaf-212	78	14	nigerian	nigerian	ADJ
gujaf-212	78	15	foreign	foreign	ADJ
gujaf-212	78	16	exchange	exchange	NOUN
gujaf-212	78	17	market	market	NOUN
gujaf-212	78	18	adedeji	adedeji	VERB
gujaf-212	78	19	daniel	daniel	PROPN
gujaf-212	78	20	gbadebo	gbadebo	PROPN
gujaf-212	78	21	254	254	NUM
gujaf-212	78	22	is	be	AUX
gujaf-212	78	23	there	there	PRON
gujaf-212	78	24	earnings	earning	NOUN
gujaf-212	78	25	discontinuity	discontinuity	NOUN
gujaf-212	78	26	after	after	ADP
gujaf-212	78	27	the	the	DET
gujaf-212	78	28	implementation	implementation	NOUN
gujaf-212	78	29	of	of	ADP
gujaf-212	78	30	ifrs	ifrs	PROPN
gujaf-212	78	31	in	in	ADP
gujaf-212	78	32	nigeria	nigeria	PROPN
gujaf-212	78	33	?	?	PUNCT
gujaf-212	79	1	adedeji	adedeji	PROPN
gujaf-212	79	2	daniel	daniel	PROPN
gujaf-212	79	3	gbadebo	gbadebo	PROPN
gujaf-212	79	4	275	275	NUM
gujaf-212	79	5	gusau	gusau	ADJ
gujaf-212	79	6	journal	journal	NOUN
gujaf-212	79	7	of	of	ADP
gujaf-212	79	8	accounting	accounting	NOUN
gujaf-212	79	9	and	and	CCONJ
gujaf-212	79	10	finance	finance	NOUN
gujaf-212	79	11	,	,	PUNCT
gujaf-212	79	12	vol	vol	NOUN
gujaf-212	79	13	.	.	PROPN
gujaf-212	79	14	4	4	NUM
gujaf-212	79	15	,	,	PUNCT
gujaf-212	79	16	issue	issue	NOUN
gujaf-212	79	17	1	1	NUM
gujaf-212	79	18	,	,	PUNCT
gujaf-212	79	19	april	april	PROPN
gujaf-212	79	20	,	,	PUNCT
gujaf-212	79	21	2023	2023	NUM
gujaf-212	79	22	135	135	NUM
gujaf-212	79	23	transparency	transparency	NOUN
gujaf-212	79	24	,	,	PUNCT
gujaf-212	79	25	compliance	compliance	NOUN
gujaf-212	79	26	and	and	CCONJ
gujaf-212	79	27	sustainability	sustainability	NOUN
gujaf-212	79	28	of	of	ADP
gujaf-212	79	29	contributory	contributory	ADJ
gujaf-212	79	30	pension	pension	NOUN
gujaf-212	79	31	scheme	scheme	NOUN
gujaf-212	79	32	in	in	ADP
gujaf-212	79	33	nigeria	nigeria	PROPN
gujaf-212	79	34	olanrewaju	olanrewaju	PROPN
gujaf-212	79	35	atanda	atanda	PROPN
gujaf-212	79	36	aliu	aliu	PROPN
gujaf-212	79	37	department	department	PROPN
gujaf-212	79	38	of	of	ADP
gujaf-212	79	39	accounting	accounting	PROPN
gujaf-212	79	40	university	university	PROPN
gujaf-212	79	41	of	of	ADP
gujaf-212	79	42	ilorin	ilorin	NOUN
gujaf-212	79	43	,	,	PUNCT
gujaf-212	79	44	p.	p.	PROPN
gujaf-212	79	45	m.	m.	PROPN
gujaf-212	79	46	b.	b.	PROPN
gujaf-212	79	47	1515	1515	NUM
gujaf-212	79	48	.	.	PUNCT
gujaf-212	80	1	ilorin	ilorin	PROPN
gujaf-212	80	2	nigeria	nigeria	PROPN
gujaf-212	80	3	.	.	PUNCT
gujaf-212	81	1	lanre@unilorin.edu.ng	lanre@unilorin.edu.ng	PROPN
gujaf-212	81	2	mohamad	mohamad	PROPN
gujaf-212	81	3	ali	ali	PROPN
gujaf-212	81	4	abdul	abdul	PROPN
gujaf-212	81	5	-	-	PUNCT
gujaf-212	81	6	hamid	hamid	PROPN
gujaf-212	81	7	ca	ca	PROPN
gujaf-212	81	8	(	(	PUNCT
gujaf-212	81	9	m	m	NOUN
gujaf-212	81	10	)	)	PUNCT
gujaf-212	81	11	professor	professor	NOUN
gujaf-212	81	12	,	,	PUNCT
gujaf-212	81	13	putra	putra	PROPN
gujaf-212	81	14	business	business	PROPN
gujaf-212	81	15	school	school	PROPN
gujaf-212	81	16	,	,	PUNCT
gujaf-212	81	17	upm	upm	PROPN
gujaf-212	81	18	serdang	serdang	PROPN
gujaf-212	81	19	,	,	PUNCT
gujaf-212	81	20	malaysia	malaysia	PROPN
gujaf-212	81	21	.	.	PUNCT
gujaf-212	82	1	salami	salami	PROPN
gujaf-212	82	2	suleiman	suleiman	PROPN
gujaf-212	82	3	department	department	PROPN
gujaf-212	82	4	of	of	ADP
gujaf-212	82	5	accounting	accounting	PROPN
gujaf-212	82	6	a.b.u	a.b.u	PROPN
gujaf-212	82	7	business	business	NOUN
gujaf-212	82	8	school	school	NOUN
gujaf-212	82	9	ahmadu	ahmadu	PROPN
gujaf-212	82	10	bello	bello	PROPN
gujaf-212	82	11	university	university	NOUN
gujaf-212	82	12	,	,	PUNCT
gujaf-212	82	13	p.	p.	PROPN
gujaf-212	82	14	m.	m.	PROPN
gujaf-212	82	15	b.	b.	PROPN
gujaf-212	82	16	1013	1013	NUM
gujaf-212	82	17	,	,	PUNCT
gujaf-212	82	18	zaria	zaria	PROPN
gujaf-212	82	19	,	,	PUNCT
gujaf-212	82	20	nigeria	nigeria	PROPN
gujaf-212	82	21	.	.	PUNCT
gujaf-212	83	1	ssalami@abu.edu.ng	ssalami@abu.edu.ng	NOUN
gujaf-212	83	2	salam	salam	PROPN
gujaf-212	83	3	mudathir	mudathir	PROPN
gujaf-212	83	4	olanrewaju	olanrewaju	PROPN
gujaf-212	83	5	federal	federal	PROPN
gujaf-212	83	6	inland	inland	PROPN
gujaf-212	83	7	revenue	revenue	NOUN
gujaf-212	83	8	service	service	NOUN
gujaf-212	83	9	,	,	PUNCT
gujaf-212	83	10	nigeria	nigeria	PROPN
gujaf-212	83	11	.	.	PUNCT
gujaf-212	84	1	abstract	abstract	ADJ
gujaf-212	84	2	policymakers	policymaker	NOUN
gujaf-212	84	3	have	have	AUX
gujaf-212	84	4	taken	take	VERB
gujaf-212	84	5	cognisance	cognisance	NOUN
gujaf-212	84	6	of	of	ADP
gujaf-212	84	7	necessity	necessity	NOUN
gujaf-212	84	8	to	to	PART
gujaf-212	84	9	improve	improve	VERB
gujaf-212	84	10	the	the	DET
gujaf-212	84	11	transparency	transparency	NOUN
gujaf-212	84	12	and	and	CCONJ
gujaf-212	84	13	compliance	compliance	NOUN
gujaf-212	84	14	level	level	NOUN
gujaf-212	84	15	among	among	ADP
gujaf-212	84	16	parameters	parameter	NOUN
gujaf-212	84	17	of	of	ADP
gujaf-212	84	18	pension	pension	NOUN
gujaf-212	84	19	reforms	reform	NOUN
gujaf-212	84	20	.	.	PUNCT
gujaf-212	85	1	empirical	empirical	ADJ
gujaf-212	85	2	literature	literature	PROPN
gujaf-212	85	3	found	find	VERB
gujaf-212	85	4	positive	positive	ADJ
gujaf-212	85	5	roles	role	NOUN
gujaf-212	85	6	of	of	ADP
gujaf-212	85	7	transparency	transparency	NOUN
gujaf-212	85	8	and	and	CCONJ
gujaf-212	85	9	compliance	compliance	NOUN
gujaf-212	85	10	toward	toward	ADP
gujaf-212	85	11	the	the	DET
gujaf-212	85	12	achievement	achievement	NOUN
gujaf-212	85	13	of	of	ADP
gujaf-212	85	14	pension	pension	NOUN
gujaf-212	85	15	reform	reform	NOUN
gujaf-212	85	16	objectives	objective	NOUN
gujaf-212	85	17	such	such	ADJ
gujaf-212	85	18	as	as	ADP
gujaf-212	85	19	sustainability	sustainability	NOUN
gujaf-212	85	20	.	.	PUNCT
gujaf-212	86	1	however	however	ADV
gujaf-212	86	2	,	,	PUNCT
gujaf-212	86	3	the	the	DET
gujaf-212	86	4	level	level	NOUN
gujaf-212	86	5	of	of	ADP
gujaf-212	86	6	transparency	transparency	NOUN
gujaf-212	86	7	and	and	CCONJ
gujaf-212	86	8	compliance	compliance	NOUN
gujaf-212	86	9	of	of	ADP
gujaf-212	86	10	pension	pension	NOUN
gujaf-212	86	11	fund	fund	NOUN
gujaf-212	86	12	managers	manager	NOUN
gujaf-212	86	13	and	and	CCONJ
gujaf-212	86	14	employers	employer	NOUN
gujaf-212	86	15	of	of	ADP
gujaf-212	86	16	labour	labour	NOUN
gujaf-212	86	17	under	under	ADP
gujaf-212	86	18	the	the	DET
gujaf-212	86	19	contributory	contributory	NOUN
gujaf-212	86	20	pension	pension	NOUN
gujaf-212	86	21	scheme	scheme	NOUN
gujaf-212	86	22	in	in	ADP
gujaf-212	86	23	nigeria	nigeria	PROPN
gujaf-212	86	24	leaves	leave	VERB
gujaf-212	86	25	much	much	ADJ
gujaf-212	86	26	to	to	PART
gujaf-212	86	27	be	be	AUX
gujaf-212	86	28	desired	desire	VERB
gujaf-212	86	29	.	.	PUNCT
gujaf-212	87	1	thus	thus	ADV
gujaf-212	87	2	,	,	PUNCT
gujaf-212	87	3	this	this	DET
gujaf-212	87	4	study	study	NOUN
gujaf-212	87	5	examined	examine	VERB
gujaf-212	87	6	the	the	DET
gujaf-212	87	7	effects	effect	NOUN
gujaf-212	87	8	of	of	ADP
gujaf-212	87	9	transparency	transparency	NOUN
gujaf-212	87	10	and	and	CCONJ
gujaf-212	87	11	compliance	compliance	NOUN
gujaf-212	87	12	on	on	ADP
gujaf-212	87	13	the	the	DET
gujaf-212	87	14	sustainability	sustainability	NOUN
gujaf-212	87	15	of	of	ADP
gujaf-212	87	16	the	the	DET
gujaf-212	87	17	nigerian	nigerian	PROPN
gujaf-212	87	18	contributory	contributory	NOUN
gujaf-212	87	19	pension	pension	NOUN
gujaf-212	87	20	scheme	scheme	NOUN
gujaf-212	87	21	.	.	PUNCT
gujaf-212	88	1	data	datum	NOUN
gujaf-212	88	2	was	be	AUX
gujaf-212	88	3	collected	collect	VERB
gujaf-212	88	4	with	with	ADP
gujaf-212	88	5	the	the	DET
gujaf-212	88	6	use	use	NOUN
gujaf-212	88	7	of	of	ADP
gujaf-212	88	8	survey	survey	NOUN
gujaf-212	88	9	questionnaires	questionnaire	NOUN
gujaf-212	88	10	administered	administer	VERB
gujaf-212	88	11	on	on	ADP
gujaf-212	88	12	purposive	purposive	ADJ
gujaf-212	88	13	sampling	sampling	NOUN
gujaf-212	88	14	method	method	NOUN
gujaf-212	88	15	on	on	ADP
gujaf-212	88	16	the	the	DET
gujaf-212	88	17	managerial	managerial	ADJ
gujaf-212	88	18	level	level	NOUN
gujaf-212	88	19	staff	staff	NOUN
gujaf-212	88	20	of	of	ADP
gujaf-212	88	21	contributory	contributory	NOUN
gujaf-212	88	22	pension	pension	NOUN
gujaf-212	88	23	operators	operator	NOUN
gujaf-212	88	24	and	and	CCONJ
gujaf-212	88	25	active	active	ADJ
gujaf-212	88	26	participants	participant	NOUN
gujaf-212	88	27	enrolled	enrol	VERB
gujaf-212	88	28	in	in	ADP
gujaf-212	88	29	the	the	DET
gujaf-212	88	30	scheme	scheme	NOUN
gujaf-212	88	31	.	.	PUNCT
gujaf-212	89	1	the	the	DET
gujaf-212	89	2	data	datum	NOUN
gujaf-212	89	3	collected	collect	VERB
gujaf-212	89	4	was	be	AUX
gujaf-212	89	5	analysed	analyse	VERB
gujaf-212	89	6	using	use	VERB
gujaf-212	89	7	partial	partial	ADJ
gujaf-212	89	8	least	least	ADJ
gujaf-212	89	9	square	square	ADJ
gujaf-212	89	10	structural	structural	ADJ
gujaf-212	89	11	equation	equation	NOUN
gujaf-212	89	12	modelling	modelling	NOUN
gujaf-212	89	13	with	with	ADP
gujaf-212	89	14	the	the	DET
gujaf-212	89	15	aid	aid	NOUN
gujaf-212	89	16	of	of	ADP
gujaf-212	89	17	smart	smart	ADJ
gujaf-212	89	18	pls	pls	ADJ
gujaf-212	89	19	statistical	statistical	ADJ
gujaf-212	89	20	application	application	NOUN
gujaf-212	89	21	.	.	PUNCT
gujaf-212	90	1	the	the	DET
gujaf-212	90	2	results	result	NOUN
gujaf-212	90	3	showed	show	VERB
gujaf-212	90	4	that	that	SCONJ
gujaf-212	90	5	transparency	transparency	NOUN
gujaf-212	90	6	has	have	VERB
gujaf-212	90	7	positively	positively	ADV
gujaf-212	90	8	significant	significant	ADJ
gujaf-212	90	9	effect	effect	NOUN
gujaf-212	90	10	on	on	ADP
gujaf-212	90	11	the	the	DET
gujaf-212	90	12	sustainability	sustainability	NOUN
gujaf-212	90	13	of	of	ADP
gujaf-212	90	14	contributory	contributory	ADJ
gujaf-212	90	15	pension	pension	NOUN
gujaf-212	90	16	scheme	scheme	NOUN
gujaf-212	90	17	in	in	ADP
gujaf-212	90	18	nigeria	nigeria	PROPN
gujaf-212	90	19	while	while	SCONJ
gujaf-212	90	20	compliance	compliance	NOUN
gujaf-212	90	21	has	have	VERB
gujaf-212	90	22	positive	positive	ADJ
gujaf-212	90	23	but	but	CCONJ
gujaf-212	90	24	insignificant	insignificant	ADJ
gujaf-212	90	25	effect	effect	NOUN
gujaf-212	90	26	.	.	PUNCT
gujaf-212	91	1	the	the	DET
gujaf-212	91	2	study	study	NOUN
gujaf-212	91	3	recommends	recommend	VERB
gujaf-212	91	4	the	the	DET
gujaf-212	91	5	need	need	NOUN
gujaf-212	91	6	for	for	ADP
gujaf-212	91	7	national	national	ADJ
gujaf-212	91	8	pension	pension	NOUN
gujaf-212	91	9	commission	commission	NOUN
gujaf-212	91	10	as	as	ADP
gujaf-212	91	11	the	the	DET
gujaf-212	91	12	regulator	regulator	NOUN
gujaf-212	91	13	of	of	ADP
gujaf-212	91	14	the	the	DET
gujaf-212	91	15	contributory	contributory	PROPN
gujaf-212	91	16	pension	pension	NOUN
gujaf-212	91	17	scheme	scheme	NOUN
gujaf-212	91	18	to	to	PART
gujaf-212	91	19	strengthen	strengthen	VERB
gujaf-212	91	20	its	its	PRON
gujaf-212	91	21	capacity	capacity	NOUN
gujaf-212	91	22	to	to	PART
gujaf-212	91	23	enforce	enforce	VERB
gujaf-212	91	24	adequate	adequate	ADJ
gujaf-212	91	25	transparency	transparency	NOUN
gujaf-212	91	26	and	and	CCONJ
gujaf-212	91	27	compliance	compliance	NOUN
gujaf-212	91	28	level	level	NOUN
gujaf-212	91	29	among	among	ADP
gujaf-212	91	30	the	the	DET
gujaf-212	91	31	operators	operator	NOUN
gujaf-212	91	32	and	and	CCONJ
gujaf-212	91	33	employers	employer	NOUN
gujaf-212	91	34	of	of	ADP
gujaf-212	91	35	labour	labour	NOUN
gujaf-212	91	36	in	in	ADP
gujaf-212	91	37	contributory	contributory	NOUN
gujaf-212	91	38	pension	pension	NOUN
gujaf-212	91	39	scheme	scheme	NOUN
gujaf-212	91	40	in	in	ADP
gujaf-212	91	41	order	order	NOUN
gujaf-212	91	42	to	to	PART
gujaf-212	91	43	achieve	achieve	VERB
gujaf-212	91	44	not	not	PART
gujaf-212	91	45	only	only	ADV
gujaf-212	91	46	the	the	DET
gujaf-212	91	47	sustainability	sustainability	NOUN
gujaf-212	91	48	but	but	CCONJ
gujaf-212	91	49	other	other	ADJ
gujaf-212	91	50	objectives	objective	NOUN
gujaf-212	91	51	of	of	ADP
gujaf-212	91	52	contributory	contributory	ADJ
gujaf-212	91	53	pension	pension	NOUN
gujaf-212	91	54	reform	reform	NOUN
gujaf-212	91	55	.	.	PUNCT
gujaf-212	92	1	key	key	ADJ
gujaf-212	92	2	words	word	NOUN
gujaf-212	92	3	:	:	PUNCT
gujaf-212	92	4	compliance	compliance	NOUN
gujaf-212	92	5	,	,	PUNCT
gujaf-212	92	6	transparency	transparency	NOUN
gujaf-212	92	7	,	,	PUNCT
gujaf-212	92	8	contributory	contributory	NOUN
gujaf-212	92	9	pension	pension	NOUN
gujaf-212	92	10	scheme	scheme	NOUN
gujaf-212	92	11	,	,	PUNCT
gujaf-212	92	12	nigeria	nigeria	PROPN
gujaf-212	92	13	.	.	PUNCT
gujaf-212	93	1	https://doi.org/10.57233/gujaf.v4i1.204	https://doi.org/10.57233/gujaf.v4i1.204	ADJ
gujaf-212	93	2	mailto:lanre@unilorin.edu.ng	mailto:lanre@unilorin.edu.ng	PROPN
gujaf-212	93	3	mailto:ssalami@abu.edu.ng	mailto:ssalami@abu.edu.ng	NOUN
gujaf-212	93	4	gusau	gusau	ADJ
gujaf-212	93	5	journal	journal	NOUN
gujaf-212	93	6	of	of	ADP
gujaf-212	93	7	accounting	accounting	NOUN
gujaf-212	93	8	and	and	CCONJ
gujaf-212	93	9	finance	finance	NOUN
gujaf-212	93	10	,	,	PUNCT
gujaf-212	93	11	vol	vol	NOUN
gujaf-212	93	12	.	.	PROPN
gujaf-212	93	13	4	4	NUM
gujaf-212	93	14	,	,	PUNCT
gujaf-212	93	15	issue	issue	NOUN
gujaf-212	93	16	1	1	NUM
gujaf-212	93	17	,	,	PUNCT
gujaf-212	93	18	april	april	PROPN
gujaf-212	93	19	,	,	PUNCT
gujaf-212	93	20	2023	2023	NUM
gujaf-212	93	21	136	136	NUM
gujaf-212	93	22	1	1	NUM
gujaf-212	93	23	.	.	PUNCT
gujaf-212	93	24	introduction	introduction	NOUN
gujaf-212	93	25	in	in	ADP
gujaf-212	93	26	2004	2004	NUM
gujaf-212	93	27	,	,	PUNCT
gujaf-212	93	28	the	the	DET
gujaf-212	93	29	nigerian	nigerian	ADJ
gujaf-212	93	30	pension	pension	NOUN
gujaf-212	93	31	system	system	NOUN
gujaf-212	93	32	was	be	AUX
gujaf-212	93	33	reformed	reform	VERB
gujaf-212	93	34	via	via	ADP
gujaf-212	93	35	a	a	DET
gujaf-212	93	36	transition	transition	NOUN
gujaf-212	93	37	to	to	ADP
gujaf-212	93	38	the	the	DET
gujaf-212	93	39	contributory	contributory	NOUN
gujaf-212	93	40	pension	pension	NOUN
gujaf-212	93	41	scheme	scheme	NOUN
gujaf-212	93	42	(	(	PUNCT
gujaf-212	93	43	cps	cps	PROPN
gujaf-212	93	44	)	)	PUNCT
gujaf-212	93	45	.	.	PUNCT
gujaf-212	94	1	among	among	ADP
gujaf-212	94	2	the	the	DET
gujaf-212	94	3	objectives	objective	NOUN
gujaf-212	94	4	of	of	ADP
gujaf-212	94	5	cps	cps	PROPN
gujaf-212	94	6	is	be	AUX
gujaf-212	94	7	to	to	PART
gujaf-212	94	8	provide	provide	VERB
gujaf-212	94	9	a	a	DET
gujaf-212	94	10	sustainable	sustainable	ADJ
gujaf-212	94	11	funded	fund	VERB
gujaf-212	94	12	pension	pension	NOUN
gujaf-212	94	13	scheme	scheme	NOUN
gujaf-212	94	14	(	(	PUNCT
gujaf-212	94	15	pension	pension	NOUN
gujaf-212	94	16	reform	reform	NOUN
gujaf-212	94	17	act	act	PROPN
gujaf-212	94	18	,	,	PUNCT
gujaf-212	94	19	2014	2014	NUM
gujaf-212	94	20	-	-	PUNCT
gujaf-212	94	21	thereafter	thereafter	ADV
gujaf-212	94	22	referred	refer	VERB
gujaf-212	94	23	to	to	ADP
gujaf-212	94	24	as	as	ADP
gujaf-212	94	25	the	the	DET
gujaf-212	94	26	act	act	NOUN
gujaf-212	94	27	)	)	PUNCT
gujaf-212	94	28	.	.	PUNCT
gujaf-212	95	1	this	this	DET
gujaf-212	95	2	objective	objective	NOUN
gujaf-212	95	3	is	be	AUX
gujaf-212	95	4	similar	similar	ADJ
gujaf-212	95	5	to	to	ADP
gujaf-212	95	6	the	the	DET
gujaf-212	95	7	recommendation	recommendation	NOUN
gujaf-212	95	8	of	of	ADP
gujaf-212	95	9	the	the	DET
gujaf-212	95	10	world	world	PROPN
gujaf-212	95	11	bank	bank	PROPN
gujaf-212	95	12	(	(	PUNCT
gujaf-212	95	13	1994	1994	NUM
gujaf-212	95	14	)	)	PUNCT
gujaf-212	95	15	that	that	PRON
gujaf-212	95	16	stipulates	stipulate	VERB
gujaf-212	95	17	that	that	SCONJ
gujaf-212	95	18	any	any	DET
gujaf-212	95	19	pension	pension	NOUN
gujaf-212	95	20	reform	reform	NOUN
gujaf-212	95	21	must	must	AUX
gujaf-212	95	22	achieve	achieve	VERB
gujaf-212	95	23	sustainability	sustainability	NOUN
gujaf-212	95	24	criterion	criterion	NOUN
gujaf-212	95	25	.	.	PUNCT
gujaf-212	96	1	the	the	DET
gujaf-212	96	2	act	act	NOUN
gujaf-212	96	3	empowers	empower	VERB
gujaf-212	96	4	pension	pension	NOUN
gujaf-212	96	5	fund	fund	NOUN
gujaf-212	96	6	administrators	administrator	NOUN
gujaf-212	96	7	to	to	PART
gujaf-212	96	8	manage	manage	VERB
gujaf-212	96	9	the	the	DET
gujaf-212	96	10	accumulated	accumulate	VERB
gujaf-212	96	11	cps	cp	NOUN
gujaf-212	96	12	fund	fund	NOUN
gujaf-212	96	13	to	to	ADP
gujaf-212	96	14	the	the	DET
gujaf-212	96	15	optimal	optimal	ADJ
gujaf-212	96	16	benefit	benefit	NOUN
gujaf-212	96	17	of	of	ADP
gujaf-212	96	18	the	the	DET
gujaf-212	96	19	cps	cps	PROPN
gujaf-212	96	20	participants	participant	NOUN
gujaf-212	96	21	.	.	PUNCT
gujaf-212	97	1	while	while	SCONJ
gujaf-212	97	2	discharging	discharge	VERB
gujaf-212	97	3	their	their	PRON
gujaf-212	97	4	roles	role	NOUN
gujaf-212	97	5	,	,	PUNCT
gujaf-212	97	6	operators	operator	NOUN
gujaf-212	97	7	of	of	ADP
gujaf-212	97	8	cps	cp	NOUN
gujaf-212	97	9	are	be	AUX
gujaf-212	97	10	charged	charge	VERB
gujaf-212	97	11	to	to	PART
gujaf-212	97	12	perform	perform	VERB
gujaf-212	97	13	with	with	ADP
gujaf-212	97	14	a	a	DET
gujaf-212	97	15	high	high	ADJ
gujaf-212	97	16	level	level	NOUN
gujaf-212	97	17	of	of	ADP
gujaf-212	97	18	transparency	transparency	NOUN
gujaf-212	97	19	and	and	CCONJ
gujaf-212	97	20	compliance	compliance	NOUN
gujaf-212	97	21	with	with	ADP
gujaf-212	97	22	provisions	provision	NOUN
gujaf-212	97	23	of	of	ADP
gujaf-212	97	24	the	the	DET
gujaf-212	97	25	act	act	NOUN
gujaf-212	97	26	to	to	PART
gujaf-212	97	27	facilitate	facilitate	VERB
gujaf-212	97	28	the	the	DET
gujaf-212	97	29	achievement	achievement	NOUN
gujaf-212	97	30	of	of	ADP
gujaf-212	97	31	sustainable	sustainable	ADJ
gujaf-212	97	32	cps	cp	NOUN
gujaf-212	97	33	.	.	PROPN
gujaf-212	97	34	mol	mol	PROPN
gujaf-212	97	35	(	(	PUNCT
gujaf-212	97	36	2015	2015	NUM
gujaf-212	97	37	)	)	PUNCT
gujaf-212	97	38	asserted	assert	VERB
gujaf-212	97	39	that	that	SCONJ
gujaf-212	97	40	the	the	DET
gujaf-212	97	41	more	more	ADJ
gujaf-212	97	42	transparency	transparency	NOUN
gujaf-212	97	43	and	and	CCONJ
gujaf-212	97	44	compliance	compliance	NOUN
gujaf-212	97	45	level	level	NOUN
gujaf-212	97	46	is	be	AUX
gujaf-212	97	47	,	,	PUNCT
gujaf-212	97	48	the	the	PRON
gujaf-212	97	49	more	more	ADJ
gujaf-212	97	50	the	the	DET
gujaf-212	97	51	sustainability	sustainability	NOUN
gujaf-212	97	52	of	of	ADP
gujaf-212	97	53	social	social	ADJ
gujaf-212	97	54	policies	policy	NOUN
gujaf-212	97	55	such	such	ADJ
gujaf-212	97	56	as	as	ADP
gujaf-212	97	57	pension	pension	NOUN
gujaf-212	97	58	reforms	reform	NOUN
gujaf-212	97	59	.	.	PUNCT
gujaf-212	98	1	scholarly	scholarly	ADJ
gujaf-212	98	2	evidence	evidence	NOUN
gujaf-212	98	3	showed	show	VERB
gujaf-212	98	4	low	low	ADJ
gujaf-212	98	5	level	level	NOUN
gujaf-212	98	6	of	of	ADP
gujaf-212	98	7	transparency	transparency	NOUN
gujaf-212	98	8	and	and	CCONJ
gujaf-212	98	9	compliance	compliance	NOUN
gujaf-212	98	10	among	among	ADP
gujaf-212	98	11	pension	pension	NOUN
gujaf-212	98	12	plan	plan	NOUN
gujaf-212	98	13	managers	manager	NOUN
gujaf-212	98	14	and	and	CCONJ
gujaf-212	98	15	employers	employer	NOUN
gujaf-212	98	16	of	of	ADP
gujaf-212	98	17	labour	labour	NOUN
gujaf-212	98	18	as	as	ADP
gujaf-212	98	19	a	a	DET
gujaf-212	98	20	lingering	linger	VERB
gujaf-212	98	21	challenge	challenge	NOUN
gujaf-212	98	22	facing	face	VERB
gujaf-212	98	23	plan	plan	NOUN
gujaf-212	98	24	plans	plan	NOUN
gujaf-212	98	25	(	(	PUNCT
gujaf-212	98	26	gerrard	gerrard	PROPN
gujaf-212	98	27	et	et	PROPN
gujaf-212	98	28	al	al	PROPN
gujaf-212	98	29	.	.	PROPN
gujaf-212	98	30	,	,	PUNCT
gujaf-212	98	31	2019	2019	NUM
gujaf-212	98	32	)	)	PUNCT
gujaf-212	98	33	.	.	PUNCT
gujaf-212	99	1	in	in	ADP
gujaf-212	99	2	nigeria	nigeria	PROPN
gujaf-212	99	3	,	,	PUNCT
gujaf-212	99	4	low	low	ADJ
gujaf-212	99	5	level	level	NOUN
gujaf-212	99	6	of	of	ADP
gujaf-212	99	7	transparency	transparency	NOUN
gujaf-212	99	8	and	and	CCONJ
gujaf-212	99	9	compliance	compliance	NOUN
gujaf-212	99	10	had	have	AUX
gujaf-212	99	11	been	be	AUX
gujaf-212	99	12	reported	report	VERB
gujaf-212	99	13	among	among	ADP
gujaf-212	99	14	operators	operator	NOUN
gujaf-212	99	15	of	of	ADP
gujaf-212	99	16	nigerian	nigerian	PROPN
gujaf-212	99	17	cps	cps	PROPN
gujaf-212	99	18	.	.	PROPN
gujaf-212	100	1	for	for	ADP
gujaf-212	100	2	instance	instance	NOUN
gujaf-212	100	3	,	,	PUNCT
gujaf-212	100	4	studies	study	NOUN
gujaf-212	100	5	(	(	PUNCT
gujaf-212	100	6	babatunde	babatunde	NOUN
gujaf-212	100	7	,	,	PUNCT
gujaf-212	100	8	2012	2012	NUM
gujaf-212	100	9	;	;	PUNCT
gujaf-212	100	10	imhanlahimi	imhanlahimi	PROPN
gujaf-212	100	11	&	&	CCONJ
gujaf-212	100	12	joseph	joseph	PROPN
gujaf-212	100	13	,	,	PUNCT
gujaf-212	100	14	2011	2011	NUM
gujaf-212	100	15	)	)	PUNCT
gujaf-212	100	16	have	have	AUX
gujaf-212	100	17	reported	report	VERB
gujaf-212	100	18	low	low	ADJ
gujaf-212	100	19	transparency	transparency	NOUN
gujaf-212	100	20	level	level	NOUN
gujaf-212	100	21	among	among	ADP
gujaf-212	100	22	nigerian	nigerian	PROPN
gujaf-212	100	23	cps	cps	PROPN
gujaf-212	100	24	operators	operator	NOUN
gujaf-212	100	25	,	,	PUNCT
gujaf-212	100	26	while	while	SCONJ
gujaf-212	100	27	ayegba	ayegba	PROPN
gujaf-212	100	28	,	,	PUNCT
gujaf-212	100	29	james	james	PROPN
gujaf-212	100	30	and	and	CCONJ
gujaf-212	100	31	odoh	odoh	PROPN
gujaf-212	100	32	(	(	PUNCT
gujaf-212	100	33	2013	2013	NUM
gujaf-212	100	34	)	)	PUNCT
gujaf-212	100	35	,	,	PUNCT
gujaf-212	100	36	kantudu	kantudu	NOUN
gujaf-212	100	37	(	(	PUNCT
gujaf-212	100	38	2005	2005	NUM
gujaf-212	100	39	;	;	PUNCT
gujaf-212	100	40	2008	2008	NUM
gujaf-212	100	41	)	)	PUNCT
gujaf-212	100	42	,	,	PUNCT
gujaf-212	100	43	oladipo	oladipo	NOUN
gujaf-212	100	44	and	and	CCONJ
gujaf-212	100	45	fashagba	fashagba	NOUN
gujaf-212	100	46	(	(	PUNCT
gujaf-212	100	47	2012	2012	NUM
gujaf-212	100	48	)	)	PUNCT
gujaf-212	100	49	and	and	CCONJ
gujaf-212	100	50	oluwatoyin	oluwatoyin	PROPN
gujaf-212	100	51	(	(	PUNCT
gujaf-212	100	52	2013	2013	NUM
gujaf-212	100	53	)	)	PUNCT
gujaf-212	100	54	have	have	AUX
gujaf-212	100	55	also	also	ADV
gujaf-212	100	56	found	find	VERB
gujaf-212	100	57	low	low	ADJ
gujaf-212	100	58	compliance	compliance	NOUN
gujaf-212	100	59	with	with	ADP
gujaf-212	100	60	cps	cp	NOUN
gujaf-212	100	61	regulations	regulation	NOUN
gujaf-212	100	62	.	.	PUNCT
gujaf-212	101	1	the	the	DET
gujaf-212	101	2	studies	study	NOUN
gujaf-212	101	3	documented	document	VERB
gujaf-212	101	4	unsatisfactory	unsatisfactory	ADJ
gujaf-212	101	5	level	level	NOUN
gujaf-212	101	6	of	of	ADP
gujaf-212	101	7	transparency	transparency	NOUN
gujaf-212	101	8	and	and	CCONJ
gujaf-212	101	9	compliance	compliance	NOUN
gujaf-212	101	10	among	among	ADP
gujaf-212	101	11	cps	cps	PROPN
gujaf-212	101	12	operators	operator	NOUN
gujaf-212	101	13	and	and	CCONJ
gujaf-212	101	14	employers	employer	NOUN
gujaf-212	101	15	of	of	ADP
gujaf-212	101	16	labor	labor	NOUN
gujaf-212	101	17	in	in	ADP
gujaf-212	101	18	nigeria	nigeria	PROPN
gujaf-212	101	19	.	.	PUNCT
gujaf-212	102	1	for	for	ADP
gujaf-212	102	2	instance	instance	NOUN
gujaf-212	102	3	,	,	PUNCT
gujaf-212	102	4	only	only	ADV
gujaf-212	102	5	about	about	ADV
gujaf-212	102	6	45	45	NUM
gujaf-212	102	7	%	%	NOUN
gujaf-212	102	8	of	of	ADP
gujaf-212	102	9	participants	participant	NOUN
gujaf-212	102	10	get	get	VERB
gujaf-212	102	11	adequate	adequate	ADJ
gujaf-212	102	12	information	information	NOUN
gujaf-212	102	13	on	on	ADP
gujaf-212	102	14	their	their	PRON
gujaf-212	102	15	retirement	retirement	NOUN
gujaf-212	102	16	saving	saving	NOUN
gujaf-212	102	17	accounts	account	NOUN
gujaf-212	102	18	(	(	PUNCT
gujaf-212	102	19	imhanlahimi	imhanlahimi	PROPN
gujaf-212	102	20	&	&	CCONJ
gujaf-212	102	21	joseph	joseph	PROPN
gujaf-212	102	22	,	,	PUNCT
gujaf-212	102	23	2011	2011	NUM
gujaf-212	102	24	)	)	PUNCT
gujaf-212	102	25	from	from	ADP
gujaf-212	102	26	their	their	PRON
gujaf-212	102	27	pension	pension	NOUN
gujaf-212	102	28	fund	fund	NOUN
gujaf-212	102	29	administrators	administrator	NOUN
gujaf-212	102	30	pfas	pfas	VERB
gujaf-212	102	31	and	and	CCONJ
gujaf-212	102	32	only	only	ADV
gujaf-212	102	33	1.5	1.5	NUM
gujaf-212	102	34	%	%	NOUN
gujaf-212	102	35	small	small	ADJ
gujaf-212	102	36	and	and	CCONJ
gujaf-212	102	37	medium	medium	ADJ
gujaf-212	102	38	enterprises	enterprise	NOUN
gujaf-212	102	39	duly	duly	ADV
gujaf-212	102	40	deducted	deduct	VERB
gujaf-212	102	41	and	and	CCONJ
gujaf-212	102	42	remitted	remit	VERB
gujaf-212	102	43	employees	employee	NOUN
gujaf-212	102	44	’	’	PART
gujaf-212	102	45	cps	cps	PROPN
gujaf-212	102	46	contributions	contribution	NOUN
gujaf-212	102	47	(	(	PUNCT
gujaf-212	102	48	ayegba	ayegba	PROPN
gujaf-212	102	49	et	et	PROPN
gujaf-212	102	50	al	al	PROPN
gujaf-212	102	51	.	.	PROPN
gujaf-212	102	52	,	,	PUNCT
gujaf-212	102	53	2013	2013	NUM
gujaf-212	102	54	)	)	PUNCT
gujaf-212	102	55	.	.	PUNCT
gujaf-212	103	1	this	this	DET
gujaf-212	103	2	buttressed	buttress	VERB
gujaf-212	103	3	report	report	NOUN
gujaf-212	103	4	on	on	ADP
gujaf-212	103	5	the	the	DET
gujaf-212	103	6	observance	observance	NOUN
gujaf-212	103	7	of	of	ADP
gujaf-212	103	8	standards	standard	NOUN
gujaf-212	103	9	and	and	CCONJ
gujaf-212	103	10	codes	code	NOUN
gujaf-212	103	11	(	(	PUNCT
gujaf-212	103	12	rosc	rosc	ADJ
gujaf-212	103	13	)	)	PUNCT
gujaf-212	103	14	(	(	PUNCT
gujaf-212	103	15	2004	2004	NUM
gujaf-212	103	16	)	)	PUNCT
gujaf-212	103	17	that	that	PRON
gujaf-212	103	18	ranks	rank	VERB
gujaf-212	103	19	nigeria	nigeria	PRON
gujaf-212	103	20	weak	weak	ADJ
gujaf-212	103	21	in	in	ADP
gujaf-212	103	22	institutional	institutional	ADJ
gujaf-212	103	23	regulation	regulation	NOUN
gujaf-212	103	24	compliance	compliance	NOUN
gujaf-212	103	25	and	and	CCONJ
gujaf-212	103	26	transparency	transparency	NOUN
gujaf-212	103	27	.	.	PUNCT
gujaf-212	104	1	policymakers	policymaker	NOUN
gujaf-212	104	2	have	have	AUX
gujaf-212	104	3	taken	take	VERB
gujaf-212	104	4	cognisance	cognisance	NOUN
gujaf-212	104	5	of	of	ADP
gujaf-212	104	6	necessity	necessity	NOUN
gujaf-212	104	7	to	to	PART
gujaf-212	104	8	improve	improve	VERB
gujaf-212	104	9	the	the	DET
gujaf-212	104	10	transparency	transparency	NOUN
gujaf-212	104	11	and	and	CCONJ
gujaf-212	104	12	compliance	compliance	NOUN
gujaf-212	104	13	level	level	NOUN
gujaf-212	104	14	among	among	ADP
gujaf-212	104	15	parameters	parameter	NOUN
gujaf-212	104	16	of	of	ADP
gujaf-212	104	17	pension	pension	NOUN
gujaf-212	104	18	reforms	reform	NOUN
gujaf-212	104	19	.	.	PUNCT
gujaf-212	105	1	studies	study	NOUN
gujaf-212	105	2	(	(	PUNCT
gujaf-212	105	3	gerrard	gerrard	PROPN
gujaf-212	105	4	et	et	PROPN
gujaf-212	105	5	al	al	PROPN
gujaf-212	105	6	.	.	PROPN
gujaf-212	105	7	,	,	PUNCT
gujaf-212	105	8	2019	2019	NUM
gujaf-212	105	9	;	;	PUNCT
gujaf-212	105	10	hess	hess	NOUN
gujaf-212	105	11	,	,	PUNCT
gujaf-212	105	12	2005	2005	NUM
gujaf-212	105	13	)	)	PUNCT
gujaf-212	105	14	have	have	AUX
gujaf-212	105	15	shown	show	VERB
gujaf-212	105	16	positive	positive	ADJ
gujaf-212	105	17	roles	role	NOUN
gujaf-212	105	18	of	of	ADP
gujaf-212	105	19	transparency	transparency	NOUN
gujaf-212	105	20	and	and	CCONJ
gujaf-212	105	21	compliance	compliance	NOUN
gujaf-212	105	22	toward	toward	ADP
gujaf-212	105	23	the	the	DET
gujaf-212	105	24	achievement	achievement	NOUN
gujaf-212	105	25	of	of	ADP
gujaf-212	105	26	pension	pension	NOUN
gujaf-212	105	27	reform	reform	NOUN
gujaf-212	105	28	objectives	objective	NOUN
gujaf-212	105	29	,	,	PUNCT
gujaf-212	105	30	major	major	ADJ
gujaf-212	105	31	of	of	ADP
gujaf-212	105	32	which	which	PRON
gujaf-212	105	33	is	be	AUX
gujaf-212	105	34	sustainability	sustainability	NOUN
gujaf-212	105	35	.	.	PUNCT
gujaf-212	106	1	yet	yet	ADV
gujaf-212	106	2	,	,	PUNCT
gujaf-212	106	3	the	the	DET
gujaf-212	106	4	level	level	NOUN
gujaf-212	106	5	of	of	ADP
gujaf-212	106	6	transparency	transparency	NOUN
gujaf-212	106	7	and	and	CCONJ
gujaf-212	106	8	compliance	compliance	NOUN
gujaf-212	106	9	of	of	ADP
gujaf-212	106	10	cps	cps	PROPN
gujaf-212	106	11	fund	fund	NOUN
gujaf-212	106	12	managers	manager	NOUN
gujaf-212	106	13	and	and	CCONJ
gujaf-212	106	14	employers	employer	NOUN
gujaf-212	106	15	of	of	ADP
gujaf-212	106	16	labour	labour	NOUN
gujaf-212	106	17	in	in	ADP
gujaf-212	106	18	nigeria	nigeria	PROPN
gujaf-212	106	19	still	still	ADV
gujaf-212	106	20	leaves	leave	VERB
gujaf-212	106	21	much	much	ADJ
gujaf-212	106	22	to	to	PART
gujaf-212	106	23	be	be	AUX
gujaf-212	106	24	desired	desire	VERB
gujaf-212	106	25	(	(	PUNCT
gujaf-212	106	26	ayegba	ayegba	PROPN
gujaf-212	106	27	et	et	PROPN
gujaf-212	106	28	al	al	PROPN
gujaf-212	106	29	.	.	PROPN
gujaf-212	106	30	,	,	PUNCT
gujaf-212	106	31	2013	2013	NUM
gujaf-212	106	32	;	;	PUNCT
gujaf-212	106	33	imhanlahimi	imhanlahimi	PROPN
gujaf-212	106	34	&	&	CCONJ
gujaf-212	106	35	joseph	joseph	PROPN
gujaf-212	106	36	,	,	PUNCT
gujaf-212	106	37	2011	2011	NUM
gujaf-212	106	38	)	)	PUNCT
gujaf-212	106	39	.	.	PUNCT
gujaf-212	107	1	the	the	DET
gujaf-212	107	2	peculiar	peculiar	ADJ
gujaf-212	107	3	weak	weak	ADJ
gujaf-212	107	4	regulatory	regulatory	ADJ
gujaf-212	107	5	enforcement	enforcement	NOUN
gujaf-212	107	6	and	and	CCONJ
gujaf-212	107	7	compliance	compliance	NOUN
gujaf-212	107	8	in	in	ADP
gujaf-212	107	9	nigeria	nigeria	PROPN
gujaf-212	107	10	raises	raise	VERB
gujaf-212	107	11	a	a	DET
gujaf-212	107	12	serious	serious	ADJ
gujaf-212	107	13	concern	concern	NOUN
gujaf-212	107	14	on	on	ADP
gujaf-212	107	15	the	the	DET
gujaf-212	107	16	potential	potential	NOUN
gujaf-212	107	17	of	of	ADP
gujaf-212	107	18	the	the	DET
gujaf-212	107	19	regulatory	regulatory	ADJ
gujaf-212	107	20	frameworks	framework	NOUN
gujaf-212	107	21	on	on	ADP
gujaf-212	107	22	the	the	DET
gujaf-212	107	23	activities	activity	NOUN
gujaf-212	107	24	of	of	ADP
gujaf-212	107	25	the	the	DET
gujaf-212	107	26	cps	cps	PROPN
gujaf-212	107	27	industry	industry	NOUN
gujaf-212	107	28	stakeholders	stakeholder	NOUN
gujaf-212	107	29	(	(	PUNCT
gujaf-212	107	30	ahmad	ahmad	PROPN
gujaf-212	107	31	,	,	PUNCT
gujaf-212	107	32	2010	2010	NUM
gujaf-212	107	33	)	)	PUNCT
gujaf-212	107	34	.	.	PUNCT
gujaf-212	108	1	gusau	gusau	PROPN
gujaf-212	108	2	journal	journal	PROPN
gujaf-212	108	3	of	of	ADP
gujaf-212	108	4	accounting	accounting	NOUN
gujaf-212	108	5	and	and	CCONJ
gujaf-212	108	6	finance	finance	NOUN
gujaf-212	108	7	,	,	PUNCT
gujaf-212	108	8	vol	vol	NOUN
gujaf-212	108	9	.	.	PROPN
gujaf-212	108	10	4	4	NUM
gujaf-212	108	11	,	,	PUNCT
gujaf-212	108	12	issue	issue	NOUN
gujaf-212	108	13	1	1	NUM
gujaf-212	108	14	,	,	PUNCT
gujaf-212	108	15	april	april	PROPN
gujaf-212	108	16	,	,	PUNCT
gujaf-212	108	17	2023	2023	NUM
gujaf-212	108	18	137	137	NUM
gujaf-212	108	19	despite	despite	SCONJ
gujaf-212	108	20	the	the	DET
gujaf-212	108	21	level	level	NOUN
gujaf-212	108	22	of	of	ADP
gujaf-212	108	23	transparency	transparency	NOUN
gujaf-212	108	24	and	and	CCONJ
gujaf-212	108	25	compliance	compliance	NOUN
gujaf-212	108	26	reported	report	VERB
gujaf-212	108	27	by	by	ADP
gujaf-212	108	28	scholars	scholar	NOUN
gujaf-212	108	29	and	and	CCONJ
gujaf-212	108	30	anecdotal	anecdotal	ADJ
gujaf-212	108	31	reports	report	NOUN
gujaf-212	108	32	,	,	PUNCT
gujaf-212	108	33	no	no	DET
gujaf-212	108	34	study	study	NOUN
gujaf-212	108	35	has	have	AUX
gujaf-212	108	36	examined	examine	VERB
gujaf-212	108	37	the	the	DET
gujaf-212	108	38	effects	effect	NOUN
gujaf-212	108	39	of	of	ADP
gujaf-212	108	40	transparency	transparency	NOUN
gujaf-212	108	41	and	and	CCONJ
gujaf-212	108	42	compliance	compliance	NOUN
gujaf-212	108	43	on	on	ADP
gujaf-212	108	44	cps	cps	PROPN
gujaf-212	108	45	sustainability	sustainability	NOUN
gujaf-212	108	46	in	in	ADP
gujaf-212	108	47	nigeria	nigeria	PROPN
gujaf-212	108	48	.	.	PUNCT
gujaf-212	109	1	the	the	DET
gujaf-212	109	2	study	study	NOUN
gujaf-212	109	3	fills	fill	VERB
gujaf-212	109	4	this	this	DET
gujaf-212	109	5	gap	gap	NOUN
gujaf-212	109	6	by	by	ADP
gujaf-212	109	7	assessing	assess	VERB
gujaf-212	109	8	the	the	DET
gujaf-212	109	9	effects	effect	NOUN
gujaf-212	109	10	of	of	ADP
gujaf-212	109	11	transparency	transparency	NOUN
gujaf-212	109	12	and	and	CCONJ
gujaf-212	109	13	compliance	compliance	NOUN
gujaf-212	109	14	on	on	ADP
gujaf-212	109	15	the	the	DET
gujaf-212	109	16	sustainability	sustainability	NOUN
gujaf-212	109	17	of	of	ADP
gujaf-212	109	18	cps	cps	PROPN
gujaf-212	109	19	in	in	ADP
gujaf-212	109	20	nigeria	nigeria	PROPN
gujaf-212	109	21	with	with	ADP
gujaf-212	109	22	survey	survey	NOUN
gujaf-212	109	23	data	datum	NOUN
gujaf-212	109	24	obtained	obtain	VERB
gujaf-212	109	25	from	from	ADP
gujaf-212	109	26	the	the	DET
gujaf-212	109	27	cps	cps	PROPN
gujaf-212	109	28	operators	operator	NOUN
gujaf-212	109	29	and	and	CCONJ
gujaf-212	109	30	the	the	DET
gujaf-212	109	31	active	active	ADJ
gujaf-212	109	32	participants	participant	NOUN
gujaf-212	109	33	.	.	PUNCT
gujaf-212	110	1	the	the	DET
gujaf-212	110	2	remaining	remain	VERB
gujaf-212	110	3	sections	section	NOUN
gujaf-212	110	4	after	after	SCONJ
gujaf-212	110	5	the	the	DET
gujaf-212	110	6	introduction	introduction	NOUN
gujaf-212	110	7	were	be	AUX
gujaf-212	110	8	presented	present	VERB
gujaf-212	110	9	as	as	ADP
gujaf-212	110	10	follow	follow	NOUN
gujaf-212	110	11	.	.	PUNCT
gujaf-212	111	1	the	the	DET
gujaf-212	111	2	literature	literature	PROPN
gujaf-212	111	3	review	review	NOUN
gujaf-212	111	4	and	and	CCONJ
gujaf-212	111	5	hypothesis	hypothesis	NOUN
gujaf-212	111	6	development	development	NOUN
gujaf-212	111	7	,	,	PUNCT
gujaf-212	111	8	the	the	DET
gujaf-212	111	9	methodology	methodology	NOUN
gujaf-212	111	10	,	,	PUNCT
gujaf-212	111	11	the	the	DET
gujaf-212	111	12	results	result	NOUN
gujaf-212	111	13	presentation	presentation	NOUN
gujaf-212	111	14	and	and	CCONJ
gujaf-212	111	15	discussions	discussion	NOUN
gujaf-212	111	16	and	and	CCONJ
gujaf-212	111	17	the	the	DET
gujaf-212	111	18	conclusion	conclusion	NOUN
gujaf-212	111	19	in	in	ADP
gujaf-212	111	20	that	that	DET
gujaf-212	111	21	order	order	NOUN
gujaf-212	111	22	.	.	PUNCT
gujaf-212	112	1	2	2	X
gujaf-212	112	2	.	.	X
gujaf-212	112	3	literature	literature	NOUN
gujaf-212	112	4	review	review	PROPN
gujaf-212	112	5	and	and	CCONJ
gujaf-212	112	6	hypotheses	hypothese	VERB
gujaf-212	112	7	development	development	NOUN
gujaf-212	112	8	occupational	occupational	ADJ
gujaf-212	112	9	pension	pension	NOUN
gujaf-212	112	10	sustainability	sustainability	NOUN
gujaf-212	112	11	(	(	PUNCT
gujaf-212	112	12	contributory	contributory	NOUN
gujaf-212	112	13	pension	pension	NOUN
gujaf-212	112	14	scheme	scheme	NOUN
gujaf-212	112	15	sustainability	sustainability	NOUN
gujaf-212	112	16	)	)	PUNCT
gujaf-212	112	17	occupational	occupational	ADJ
gujaf-212	112	18	pension	pension	NOUN
gujaf-212	112	19	sustainability	sustainability	NOUN
gujaf-212	112	20	has	have	AUX
gujaf-212	112	21	been	be	AUX
gujaf-212	112	22	defined	define	VERB
gujaf-212	112	23	by	by	ADP
gujaf-212	112	24	scholars	scholar	NOUN
gujaf-212	112	25	.	.	PUNCT
gujaf-212	113	1	dorfman	dorfman	PROPN
gujaf-212	113	2	et	et	PROPN
gujaf-212	113	3	al	al	PROPN
gujaf-212	113	4	.	.	PROPN
gujaf-212	114	1	(	(	PUNCT
gujaf-212	114	2	2013	2013	NUM
gujaf-212	114	3	)	)	PUNCT
gujaf-212	114	4	define	define	VERB
gujaf-212	114	5	occupational	occupational	ADJ
gujaf-212	114	6	pension	pension	NOUN
gujaf-212	114	7	sustainability	sustainability	NOUN
gujaf-212	114	8	as	as	ADP
gujaf-212	114	9	the	the	DET
gujaf-212	114	10	tendency	tendency	NOUN
gujaf-212	114	11	of	of	ADP
gujaf-212	114	12	a	a	DET
gujaf-212	114	13	pension	pension	NOUN
gujaf-212	114	14	plan	plan	NOUN
gujaf-212	114	15	to	to	PART
gujaf-212	114	16	secure	secure	VERB
gujaf-212	114	17	availability	availability	NOUN
gujaf-212	114	18	of	of	ADP
gujaf-212	114	19	enough	enough	ADJ
gujaf-212	114	20	resources	resource	NOUN
gujaf-212	114	21	to	to	PART
gujaf-212	114	22	honour	honour	VERB
gujaf-212	114	23	current	current	ADJ
gujaf-212	114	24	and	and	CCONJ
gujaf-212	114	25	future	future	ADJ
gujaf-212	114	26	pension	pension	NOUN
gujaf-212	114	27	commitments	commitment	NOUN
gujaf-212	114	28	to	to	ADP
gujaf-212	114	29	retirees	retiree	NOUN
gujaf-212	114	30	.	.	PUNCT
gujaf-212	115	1	asher	asher	PROPN
gujaf-212	115	2	and	and	CCONJ
gujaf-212	115	3	bali	bali	PROPN
gujaf-212	115	4	(	(	PUNCT
gujaf-212	115	5	2013	2013	NUM
gujaf-212	115	6	)	)	PUNCT
gujaf-212	115	7	define	define	VERB
gujaf-212	115	8	occupational	occupational	ADJ
gujaf-212	115	9	pension	pension	NOUN
gujaf-212	115	10	sustainability	sustainability	NOUN
gujaf-212	115	11	as	as	ADP
gujaf-212	115	12	the	the	DET
gujaf-212	115	13	capability	capability	NOUN
gujaf-212	115	14	of	of	ADP
gujaf-212	115	15	the	the	DET
gujaf-212	115	16	pension	pension	NOUN
gujaf-212	115	17	system	system	NOUN
gujaf-212	115	18	to	to	PART
gujaf-212	115	19	provide	provide	VERB
gujaf-212	115	20	an	an	DET
gujaf-212	115	21	adequate	adequate	ADJ
gujaf-212	115	22	level	level	NOUN
gujaf-212	115	23	of	of	ADP
gujaf-212	115	24	funding	funding	NOUN
gujaf-212	115	25	both	both	CCONJ
gujaf-212	115	26	currently	currently	ADV
gujaf-212	115	27	and	and	CCONJ
gujaf-212	115	28	into	into	ADP
gujaf-212	115	29	the	the	DET
gujaf-212	115	30	future	future	NOUN
gujaf-212	115	31	to	to	PART
gujaf-212	115	32	redeem	redeem	VERB
gujaf-212	115	33	pension	pension	NOUN
gujaf-212	115	34	obligations	obligation	NOUN
gujaf-212	115	35	.	.	PUNCT
gujaf-212	116	1	the	the	DET
gujaf-212	116	2	sustainability	sustainability	NOUN
gujaf-212	116	3	of	of	ADP
gujaf-212	116	4	the	the	DET
gujaf-212	116	5	occupational	occupational	ADJ
gujaf-212	116	6	pension	pension	NOUN
gujaf-212	116	7	system	system	NOUN
gujaf-212	116	8	represents	represent	VERB
gujaf-212	116	9	the	the	DET
gujaf-212	116	10	social	social	ADJ
gujaf-212	116	11	component	component	NOUN
gujaf-212	116	12	of	of	ADP
gujaf-212	116	13	sustainable	sustainable	ADJ
gujaf-212	116	14	development	development	NOUN
gujaf-212	116	15	.	.	PUNCT
gujaf-212	117	1	thus	thus	ADV
gujaf-212	117	2	,	,	PUNCT
gujaf-212	117	3	occupational	occupational	ADJ
gujaf-212	117	4	pension	pension	NOUN
gujaf-212	117	5	sustainability	sustainability	NOUN
gujaf-212	117	6	has	have	AUX
gujaf-212	117	7	been	be	AUX
gujaf-212	117	8	attracting	attract	VERB
gujaf-212	117	9	the	the	DET
gujaf-212	117	10	attention	attention	NOUN
gujaf-212	117	11	of	of	ADP
gujaf-212	117	12	policymakers	policymaker	NOUN
gujaf-212	117	13	in	in	ADP
gujaf-212	117	14	both	both	PRON
gujaf-212	117	15	developed	developed	ADJ
gujaf-212	117	16	and	and	CCONJ
gujaf-212	117	17	developing	develop	VERB
gujaf-212	117	18	economies	economy	NOUN
gujaf-212	117	19	.	.	PUNCT
gujaf-212	118	1	in	in	ADP
gujaf-212	118	2	most	most	ADV
gujaf-212	118	3	developed	develop	VERB
gujaf-212	118	4	economies	economy	NOUN
gujaf-212	118	5	,	,	PUNCT
gujaf-212	118	6	the	the	DET
gujaf-212	118	7	main	main	ADJ
gujaf-212	118	8	threat	threat	NOUN
gujaf-212	118	9	to	to	ADP
gujaf-212	118	10	occupation	occupation	NOUN
gujaf-212	118	11	pension	pension	NOUN
gujaf-212	118	12	sustainability	sustainability	NOUN
gujaf-212	118	13	is	be	AUX
gujaf-212	118	14	largely	largely	ADV
gujaf-212	118	15	attributed	attribute	VERB
gujaf-212	118	16	to	to	ADP
gujaf-212	118	17	the	the	DET
gujaf-212	118	18	ageing	age	VERB
gujaf-212	118	19	population	population	NOUN
gujaf-212	118	20	due	due	ADP
gujaf-212	118	21	to	to	ADP
gujaf-212	118	22	decreasing	decrease	VERB
gujaf-212	118	23	birth	birth	NOUN
gujaf-212	118	24	rates	rate	NOUN
gujaf-212	118	25	and	and	CCONJ
gujaf-212	118	26	increasing	increase	VERB
gujaf-212	118	27	life	life	NOUN
gujaf-212	118	28	expectancy	expectancy	NOUN
gujaf-212	118	29	(	(	PUNCT
gujaf-212	118	30	giang	giang	PROPN
gujaf-212	118	31	&	&	CCONJ
gujaf-212	118	32	nguyen	nguyen	PROPN
gujaf-212	118	33	,	,	PUNCT
gujaf-212	118	34	2017	2017	NUM
gujaf-212	118	35	)	)	PUNCT
gujaf-212	118	36	.	.	PUNCT
gujaf-212	119	1	the	the	DET
gujaf-212	119	2	shifting	shifting	NOUN
gujaf-212	119	3	of	of	ADP
gujaf-212	119	4	the	the	DET
gujaf-212	119	5	demographic	demographic	ADJ
gujaf-212	119	6	structure	structure	NOUN
gujaf-212	119	7	towards	towards	ADP
gujaf-212	119	8	older	old	ADJ
gujaf-212	119	9	ages	age	NOUN
gujaf-212	119	10	puts	put	VERB
gujaf-212	119	11	enormous	enormous	ADJ
gujaf-212	119	12	pressure	pressure	NOUN
gujaf-212	119	13	on	on	ADP
gujaf-212	119	14	the	the	DET
gujaf-212	119	15	sustainability	sustainability	NOUN
gujaf-212	119	16	of	of	ADP
gujaf-212	119	17	the	the	DET
gujaf-212	119	18	occupational	occupational	ADJ
gujaf-212	119	19	pension	pension	NOUN
gujaf-212	119	20	system	system	NOUN
gujaf-212	119	21	.	.	PUNCT
gujaf-212	120	1	empirical	empirical	ADJ
gujaf-212	120	2	studies	study	NOUN
gujaf-212	120	3	have	have	AUX
gujaf-212	120	4	investigated	investigate	VERB
gujaf-212	120	5	other	other	ADJ
gujaf-212	120	6	determinants	determinant	NOUN
gujaf-212	120	7	of	of	ADP
gujaf-212	120	8	occupational	occupational	ADJ
gujaf-212	120	9	pension	pension	NOUN
gujaf-212	120	10	.	.	PUNCT
gujaf-212	121	1	in	in	ADP
gujaf-212	121	2	a	a	DET
gujaf-212	121	3	comparative	comparative	ADJ
gujaf-212	121	4	analysis	analysis	NOUN
gujaf-212	121	5	of	of	ADP
gujaf-212	121	6	factors	factor	NOUN
gujaf-212	121	7	that	that	PRON
gujaf-212	121	8	sustained	sustain	VERB
gujaf-212	121	9	the	the	DET
gujaf-212	121	10	pension	pension	NOUN
gujaf-212	121	11	system	system	NOUN
gujaf-212	121	12	in	in	ADP
gujaf-212	121	13	the	the	DET
gujaf-212	121	14	netherland	netherland	NOUN
gujaf-212	121	15	and	and	CCONJ
gujaf-212	121	16	finland	finland	PROPN
gujaf-212	121	17	to	to	PART
gujaf-212	121	18	stand	stand	VERB
gujaf-212	121	19	the	the	DET
gujaf-212	121	20	test	test	NOUN
gujaf-212	121	21	of	of	ADP
gujaf-212	121	22	time	time	NOUN
gujaf-212	121	23	,	,	PUNCT
gujaf-212	121	24	sorsa	sorsa	NOUN
gujaf-212	121	25	and	and	CCONJ
gujaf-212	121	26	van	van	PROPN
gujaf-212	121	27	der	der	NOUN
gujaf-212	121	28	zwan	zwan	PROPN
gujaf-212	121	29	(	(	PUNCT
gujaf-212	121	30	2022	2022	NUM
gujaf-212	121	31	)	)	PUNCT
gujaf-212	121	32	found	find	VERB
gujaf-212	121	33	that	that	SCONJ
gujaf-212	121	34	regular	regular	ADJ
gujaf-212	121	35	assessment	assessment	NOUN
gujaf-212	121	36	of	of	ADP
gujaf-212	121	37	pension	pension	NOUN
gujaf-212	121	38	sustainability	sustainability	NOUN
gujaf-212	121	39	by	by	ADP
gujaf-212	121	40	experts	expert	NOUN
gujaf-212	121	41	and	and	CCONJ
gujaf-212	121	42	scholars	scholar	NOUN
gujaf-212	121	43	takes	take	VERB
gujaf-212	121	44	into	into	ADP
gujaf-212	121	45	consideration	consideration	NOUN
gujaf-212	121	46	the	the	DET
gujaf-212	121	47	design	design	NOUN
gujaf-212	121	48	of	of	ADP
gujaf-212	121	49	pension	pension	NOUN
gujaf-212	121	50	plan	plan	NOUN
gujaf-212	121	51	and	and	CCONJ
gujaf-212	121	52	the	the	DET
gujaf-212	121	53	ability	ability	NOUN
gujaf-212	121	54	and	and	CCONJ
gujaf-212	121	55	willingness	willingness	NOUN
gujaf-212	121	56	of	of	ADP
gujaf-212	121	57	policymakers	policymaker	NOUN
gujaf-212	121	58	to	to	PART
gujaf-212	121	59	maintain	maintain	VERB
gujaf-212	121	60	a	a	DET
gujaf-212	121	61	pension	pension	NOUN
gujaf-212	121	62	plan	plan	NOUN
gujaf-212	121	63	by	by	ADP
gujaf-212	121	64	averting	avert	VERB
gujaf-212	121	65	pressure	pressure	NOUN
gujaf-212	121	66	to	to	PART
gujaf-212	121	67	replace	replace	VERB
gujaf-212	121	68	the	the	DET
gujaf-212	121	69	scheme	scheme	NOUN
gujaf-212	121	70	from	from	ADP
gujaf-212	121	71	other	other	ADJ
gujaf-212	121	72	stakeholders	stakeholder	NOUN
gujaf-212	121	73	are	be	AUX
gujaf-212	121	74	the	the	DET
gujaf-212	121	75	major	major	ADJ
gujaf-212	121	76	factors	factor	NOUN
gujaf-212	121	77	.	.	PUNCT
gujaf-212	122	1	in	in	ADP
gujaf-212	122	2	nigeria	nigeria	PROPN
gujaf-212	122	3	,	,	PUNCT
gujaf-212	122	4	oloruntoba	oloruntoba	NOUN
gujaf-212	122	5	and	and	CCONJ
gujaf-212	122	6	jimoh	jimoh	ADJ
gujaf-212	122	7	(	(	PUNCT
gujaf-212	122	8	2021	2021	NUM
gujaf-212	122	9	)	)	PUNCT
gujaf-212	122	10	examined	examine	VERB
gujaf-212	122	11	15	15	NUM
gujaf-212	122	12	cps	cps	PROPN
gujaf-212	122	13	fund	fund	PROPN
gujaf-212	122	14	administrators	administrator	NOUN
gujaf-212	122	15	’	’	PART
gujaf-212	122	16	data	datum	NOUN
gujaf-212	122	17	using	use	VERB
gujaf-212	122	18	fixed	fix	VERB
gujaf-212	122	19	-	-	PUNCT
gujaf-212	122	20	effect	effect	NOUN
gujaf-212	122	21	regression	regression	NOUN
gujaf-212	122	22	panels	panel	NOUN
gujaf-212	122	23	.	.	PUNCT
gujaf-212	123	1	they	they	PRON
gujaf-212	123	2	found	find	VERB
gujaf-212	123	3	that	that	SCONJ
gujaf-212	123	4	age	age	NOUN
gujaf-212	123	5	and	and	CCONJ
gujaf-212	123	6	size	size	NOUN
gujaf-212	123	7	of	of	ADP
gujaf-212	123	8	pension	pension	NOUN
gujaf-212	123	9	funds	fund	NOUN
gujaf-212	123	10	have	have	VERB
gujaf-212	123	11	a	a	DET
gujaf-212	123	12	significant	significant	ADJ
gujaf-212	123	13	positive	positive	ADJ
gujaf-212	123	14	influence	influence	NOUN
gujaf-212	123	15	on	on	ADP
gujaf-212	123	16	the	the	DET
gujaf-212	123	17	sustainability	sustainability	NOUN
gujaf-212	123	18	of	of	ADP
gujaf-212	123	19	the	the	DET
gujaf-212	123	20	nigerian	nigerian	ADJ
gujaf-212	123	21	cps	cps	PROPN
gujaf-212	123	22	while	while	SCONJ
gujaf-212	123	23	inflation	inflation	NOUN
gujaf-212	123	24	has	have	VERB
gujaf-212	123	25	an	an	DET
gujaf-212	123	26	insignificant	insignificant	ADJ
gujaf-212	123	27	negative	negative	ADJ
gujaf-212	123	28	influence	influence	NOUN
gujaf-212	123	29	.	.	PUNCT
gujaf-212	124	1	gusau	gusau	ADJ
gujaf-212	124	2	journal	journal	PROPN
gujaf-212	124	3	of	of	ADP
gujaf-212	124	4	accounting	accounting	NOUN
gujaf-212	124	5	and	and	CCONJ
gujaf-212	124	6	finance	finance	NOUN
gujaf-212	124	7	,	,	PUNCT
gujaf-212	124	8	vol	vol	NOUN
gujaf-212	124	9	.	.	PROPN
gujaf-212	124	10	4	4	NUM
gujaf-212	124	11	,	,	PUNCT
gujaf-212	124	12	issue	issue	NOUN
gujaf-212	124	13	1	1	NUM
gujaf-212	124	14	,	,	PUNCT
gujaf-212	124	15	april	april	PROPN
gujaf-212	124	16	,	,	PUNCT
gujaf-212	124	17	2023	2023	NUM
gujaf-212	124	18	138	138	NUM
gujaf-212	124	19	transparency	transparency	NOUN
gujaf-212	124	20	transparency	transparency	NOUN
gujaf-212	124	21	focuses	focus	VERB
gujaf-212	124	22	on	on	ADP
gujaf-212	124	23	communication	communication	NOUN
gujaf-212	124	24	to	to	PART
gujaf-212	124	25	enhance	enhance	VERB
gujaf-212	124	26	the	the	DET
gujaf-212	124	27	relationship	relationship	NOUN
gujaf-212	124	28	between	between	ADP
gujaf-212	124	29	the	the	DET
gujaf-212	124	30	stakeholders	stakeholder	NOUN
gujaf-212	124	31	and	and	CCONJ
gujaf-212	124	32	the	the	DET
gujaf-212	124	33	company	company	NOUN
gujaf-212	124	34	(	(	PUNCT
gujaf-212	124	35	fernandez	fernandez	PROPN
gujaf-212	124	36	-	-	PUNCT
gujaf-212	124	37	feijoo	feijoo	PROPN
gujaf-212	124	38	,	,	PUNCT
gujaf-212	124	39	romero	romero	PROPN
gujaf-212	124	40	,	,	PUNCT
gujaf-212	124	41	&	&	CCONJ
gujaf-212	124	42	ruiz	ruiz	PROPN
gujaf-212	124	43	,	,	PUNCT
gujaf-212	124	44	2014	2014	NUM
gujaf-212	124	45	)	)	PUNCT
gujaf-212	124	46	.	.	PUNCT
gujaf-212	125	1	pension	pension	NOUN
gujaf-212	125	2	transparency	transparency	NOUN
gujaf-212	125	3	is	be	AUX
gujaf-212	125	4	the	the	DET
gujaf-212	125	5	extent	extent	NOUN
gujaf-212	125	6	to	to	PART
gujaf-212	125	7	which	which	PRON
gujaf-212	125	8	information	information	NOUN
gujaf-212	125	9	disclosure	disclosure	NOUN
gujaf-212	125	10	reflects	reflect	VERB
gujaf-212	125	11	the	the	DET
gujaf-212	125	12	state	state	NOUN
gujaf-212	125	13	of	of	ADP
gujaf-212	125	14	the	the	DET
gujaf-212	125	15	pension	pension	NOUN
gujaf-212	125	16	assets	asset	NOUN
gujaf-212	125	17	under	under	ADP
gujaf-212	125	18	the	the	DET
gujaf-212	125	19	management	management	NOUN
gujaf-212	125	20	of	of	ADP
gujaf-212	125	21	pension	pension	NOUN
gujaf-212	125	22	managers	manager	NOUN
gujaf-212	125	23	(	(	PUNCT
gujaf-212	125	24	anantharaman	anantharaman	NOUN
gujaf-212	125	25	&	&	CCONJ
gujaf-212	125	26	chuk	chuk	PROPN
gujaf-212	125	27	,	,	PUNCT
gujaf-212	125	28	2017	2017	NUM
gujaf-212	125	29	)	)	PUNCT
gujaf-212	125	30	.	.	PUNCT
gujaf-212	126	1	undoubtedly	undoubtedly	ADV
gujaf-212	126	2	,	,	PUNCT
gujaf-212	126	3	transparency	transparency	NOUN
gujaf-212	126	4	is	be	AUX
gujaf-212	126	5	one	one	NUM
gujaf-212	126	6	of	of	ADP
gujaf-212	126	7	the	the	DET
gujaf-212	126	8	determinants	determinant	NOUN
gujaf-212	126	9	of	of	ADP
gujaf-212	126	10	a	a	DET
gujaf-212	126	11	successful	successful	ADJ
gujaf-212	126	12	pension	pension	NOUN
gujaf-212	126	13	scheme	scheme	NOUN
gujaf-212	126	14	implementation	implementation	NOUN
gujaf-212	126	15	(	(	PUNCT
gujaf-212	126	16	rocha	rocha	PROPN
gujaf-212	126	17	et	et	PROPN
gujaf-212	126	18	al	al	PROPN
gujaf-212	126	19	.	.	PROPN
gujaf-212	126	20	,	,	PUNCT
gujaf-212	126	21	2001	2001	NUM
gujaf-212	126	22	)	)	PUNCT
gujaf-212	126	23	.	.	PUNCT
gujaf-212	127	1	akeni	akeni	PROPN
gujaf-212	127	2	(	(	PUNCT
gujaf-212	127	3	2009	2009	NUM
gujaf-212	127	4	)	)	PUNCT
gujaf-212	127	5	stated	state	VERB
gujaf-212	127	6	that	that	SCONJ
gujaf-212	127	7	the	the	DET
gujaf-212	127	8	integration	integration	NOUN
gujaf-212	127	9	of	of	ADP
gujaf-212	127	10	transparency	transparency	NOUN
gujaf-212	127	11	in	in	ADP
gujaf-212	127	12	the	the	DET
gujaf-212	127	13	operations	operation	NOUN
gujaf-212	127	14	of	of	ADP
gujaf-212	127	15	pension	pension	NOUN
gujaf-212	127	16	plans	plan	NOUN
gujaf-212	127	17	facilitates	facilitate	VERB
gujaf-212	127	18	vital	vital	ADJ
gujaf-212	127	19	information	information	NOUN
gujaf-212	127	20	accessibility	accessibility	NOUN
gujaf-212	127	21	to	to	ADP
gujaf-212	127	22	contributors	contributor	NOUN
gujaf-212	127	23	of	of	ADP
gujaf-212	127	24	cps	cps	PROPN
gujaf-212	127	25	in	in	ADP
gujaf-212	127	26	nigeria	nigeria	PROPN
gujaf-212	127	27	.	.	PUNCT
gujaf-212	128	1	akeni	akeni	PROPN
gujaf-212	128	2	(	(	PUNCT
gujaf-212	128	3	2009	2009	NUM
gujaf-212	128	4	)	)	PUNCT
gujaf-212	128	5	stated	state	VERB
gujaf-212	128	6	that	that	SCONJ
gujaf-212	128	7	the	the	DET
gujaf-212	128	8	integration	integration	NOUN
gujaf-212	128	9	of	of	ADP
gujaf-212	128	10	transparency	transparency	NOUN
gujaf-212	128	11	in	in	ADP
gujaf-212	128	12	the	the	DET
gujaf-212	128	13	operation	operation	NOUN
gujaf-212	128	14	of	of	ADP
gujaf-212	128	15	pension	pension	NOUN
gujaf-212	128	16	plans	plan	NOUN
gujaf-212	128	17	facilitates	facilitate	VERB
gujaf-212	128	18	vital	vital	ADJ
gujaf-212	128	19	information	information	NOUN
gujaf-212	128	20	accessibility	accessibility	NOUN
gujaf-212	128	21	to	to	ADP
gujaf-212	128	22	contributors	contributor	NOUN
gujaf-212	128	23	of	of	ADP
gujaf-212	128	24	cps	cps	PROPN
gujaf-212	128	25	in	in	ADP
gujaf-212	128	26	nigeria	nigeria	PROPN
gujaf-212	128	27	.	.	PUNCT
gujaf-212	129	1	as	as	SCONJ
gujaf-212	129	2	established	establish	VERB
gujaf-212	129	3	by	by	ADP
gujaf-212	129	4	mol	mol	PROPN
gujaf-212	129	5	(	(	PUNCT
gujaf-212	129	6	2015	2015	NUM
gujaf-212	129	7	)	)	PUNCT
gujaf-212	129	8	,	,	PUNCT
gujaf-212	129	9	the	the	DET
gujaf-212	129	10	more	more	ADV
gujaf-212	129	11	transparent	transparent	ADJ
gujaf-212	129	12	,	,	PUNCT
gujaf-212	129	13	the	the	PRON
gujaf-212	129	14	better	well	ADJ
gujaf-212	129	15	it	it	PRON
gujaf-212	129	16	is	be	AUX
gujaf-212	129	17	for	for	ADP
gujaf-212	129	18	the	the	DET
gujaf-212	129	19	sustainability	sustainability	NOUN
gujaf-212	129	20	of	of	ADP
gujaf-212	129	21	social	social	ADJ
gujaf-212	129	22	policies	policy	NOUN
gujaf-212	129	23	such	such	ADJ
gujaf-212	129	24	as	as	ADP
gujaf-212	129	25	pension	pension	NOUN
gujaf-212	129	26	reforms	reform	NOUN
gujaf-212	129	27	.	.	PUNCT
gujaf-212	130	1	crowther	crowther	PROPN
gujaf-212	130	2	and	and	CCONJ
gujaf-212	130	3	seifi	seifi	NOUN
gujaf-212	130	4	(	(	PUNCT
gujaf-212	130	5	2011	2011	NUM
gujaf-212	130	6	)	)	PUNCT
gujaf-212	130	7	argue	argue	VERB
gujaf-212	130	8	that	that	SCONJ
gujaf-212	130	9	transparency	transparency	NOUN
gujaf-212	130	10	has	have	AUX
gujaf-212	130	11	become	become	VERB
gujaf-212	130	12	necessary	necessary	ADJ
gujaf-212	130	13	for	for	ADP
gujaf-212	130	14	the	the	DET
gujaf-212	130	15	proper	proper	ADJ
gujaf-212	130	16	flow	flow	NOUN
gujaf-212	130	17	of	of	ADP
gujaf-212	130	18	relevant	relevant	ADJ
gujaf-212	130	19	and	and	CCONJ
gujaf-212	130	20	timely	timely	ADJ
gujaf-212	130	21	information	information	NOUN
gujaf-212	130	22	to	to	ADP
gujaf-212	130	23	those	those	PRON
gujaf-212	130	24	who	who	PRON
gujaf-212	130	25	are	be	AUX
gujaf-212	130	26	affected	affect	VERB
gujaf-212	130	27	by	by	ADP
gujaf-212	130	28	a	a	DET
gujaf-212	130	29	decision	decision	NOUN
gujaf-212	130	30	.	.	PUNCT
gujaf-212	131	1	transparency	transparency	NOUN
gujaf-212	131	2	imposes	impose	VERB
gujaf-212	131	3	discipline	discipline	NOUN
gujaf-212	131	4	on	on	ADP
gujaf-212	131	5	those	those	PRON
gujaf-212	131	6	entrusted	entrust	VERB
gujaf-212	131	7	with	with	ADP
gujaf-212	131	8	the	the	DET
gujaf-212	131	9	administration	administration	NOUN
gujaf-212	131	10	and	and	CCONJ
gujaf-212	131	11	management	management	NOUN
gujaf-212	131	12	of	of	ADP
gujaf-212	131	13	a	a	DET
gujaf-212	131	14	pension	pension	NOUN
gujaf-212	131	15	in	in	ADP
gujaf-212	131	16	a	a	DET
gujaf-212	131	17	manner	manner	NOUN
gujaf-212	131	18	that	that	PRON
gujaf-212	131	19	leads	lead	VERB
gujaf-212	131	20	to	to	ADP
gujaf-212	131	21	sustainable	sustainable	ADJ
gujaf-212	131	22	interest	interest	NOUN
gujaf-212	131	23	in	in	ADP
gujaf-212	131	24	serving	serve	VERB
gujaf-212	131	25	the	the	DET
gujaf-212	131	26	primary	primary	ADJ
gujaf-212	131	27	stakeholders	stakeholder	NOUN
gujaf-212	131	28	(	(	PUNCT
gujaf-212	131	29	plan	plan	VERB
gujaf-212	131	30	participants	participant	NOUN
gujaf-212	131	31	)	)	PUNCT
gujaf-212	131	32	(	(	PUNCT
gujaf-212	131	33	hess	hess	NOUN
gujaf-212	131	34	,	,	PUNCT
gujaf-212	131	35	2005	2005	NUM
gujaf-212	131	36	)	)	PUNCT
gujaf-212	131	37	.	.	PUNCT
gujaf-212	132	1	this	this	PRON
gujaf-212	132	2	is	be	AUX
gujaf-212	132	3	attributed	attribute	VERB
gujaf-212	132	4	to	to	ADP
gujaf-212	132	5	the	the	DET
gujaf-212	132	6	role	role	NOUN
gujaf-212	132	7	of	of	ADP
gujaf-212	132	8	transparency	transparency	NOUN
gujaf-212	132	9	in	in	ADP
gujaf-212	132	10	reducing	reduce	VERB
gujaf-212	132	11	secrecy	secrecy	NOUN
gujaf-212	132	12	to	to	ADP
gujaf-212	132	13	a	a	DET
gujaf-212	132	14	minimal	minimal	ADJ
gujaf-212	132	15	level	level	NOUN
gujaf-212	132	16	on	on	ADP
gujaf-212	132	17	the	the	DET
gujaf-212	132	18	part	part	NOUN
gujaf-212	132	19	of	of	ADP
gujaf-212	132	20	the	the	DET
gujaf-212	132	21	fund	fund	NOUN
gujaf-212	132	22	managers	manager	NOUN
gujaf-212	132	23	as	as	SCONJ
gujaf-212	132	24	it	it	PRON
gujaf-212	132	25	facilitates	facilitate	VERB
gujaf-212	132	26	scrutiny	scrutiny	NOUN
gujaf-212	132	27	of	of	ADP
gujaf-212	132	28	their	their	PRON
gujaf-212	132	29	performance	performance	NOUN
gujaf-212	132	30	.	.	PUNCT
gujaf-212	133	1	designing	design	VERB
gujaf-212	133	2	an	an	DET
gujaf-212	133	3	effective	effective	ADJ
gujaf-212	133	4	transparency	transparency	NOUN
gujaf-212	133	5	process	process	NOUN
gujaf-212	133	6	for	for	ADP
gujaf-212	133	7	pension	pension	NOUN
gujaf-212	133	8	system	system	NOUN
gujaf-212	133	9	is	be	AUX
gujaf-212	133	10	essential	essential	ADJ
gujaf-212	133	11	to	to	PART
gujaf-212	133	12	allow	allow	VERB
gujaf-212	133	13	plan	plan	NOUN
gujaf-212	133	14	participants	participant	NOUN
gujaf-212	133	15	to	to	PART
gujaf-212	133	16	assess	assess	VERB
gujaf-212	133	17	the	the	DET
gujaf-212	133	18	value	value	NOUN
gujaf-212	133	19	creation	creation	NOUN
gujaf-212	133	20	performance	performance	NOUN
gujaf-212	133	21	and	and	CCONJ
gujaf-212	133	22	management	management	NOUN
gujaf-212	133	23	of	of	ADP
gujaf-212	133	24	risks	risk	NOUN
gujaf-212	133	25	to	to	PART
gujaf-212	133	26	avert	avert	VERB
gujaf-212	133	27	sustainability	sustainability	NOUN
gujaf-212	133	28	risks	risk	NOUN
gujaf-212	133	29	(	(	PUNCT
gujaf-212	133	30	tomassettis	tomassettis	NOUN
gujaf-212	133	31	,	,	PUNCT
gujaf-212	133	32	2022	2022	NUM
gujaf-212	133	33	)	)	PUNCT
gujaf-212	133	34	.	.	PUNCT
gujaf-212	134	1	thus	thus	ADV
gujaf-212	134	2	,	,	PUNCT
gujaf-212	134	3	transparency	transparency	NOUN
gujaf-212	134	4	improves	improve	VERB
gujaf-212	134	5	public	public	ADJ
gujaf-212	134	6	trust	trust	NOUN
gujaf-212	134	7	in	in	ADP
gujaf-212	134	8	the	the	DET
gujaf-212	134	9	activities	activity	NOUN
gujaf-212	134	10	of	of	ADP
gujaf-212	134	11	pension	pension	NOUN
gujaf-212	134	12	fund	fund	NOUN
gujaf-212	134	13	operators	operator	NOUN
gujaf-212	134	14	.	.	PUNCT
gujaf-212	135	1	hess	hess	NOUN
gujaf-212	135	2	(	(	PUNCT
gujaf-212	135	3	2005	2005	NUM
gujaf-212	135	4	)	)	PUNCT
gujaf-212	135	5	found	find	VERB
gujaf-212	135	6	that	that	SCONJ
gujaf-212	135	7	transparency	transparency	NOUN
gujaf-212	135	8	has	have	VERB
gujaf-212	135	9	a	a	DET
gujaf-212	135	10	positive	positive	ADJ
gujaf-212	135	11	effect	effect	NOUN
gujaf-212	135	12	on	on	ADP
gujaf-212	135	13	the	the	DET
gujaf-212	135	14	growth	growth	NOUN
gujaf-212	135	15	of	of	ADP
gujaf-212	135	16	pension	pension	NOUN
gujaf-212	135	17	funds	fund	NOUN
gujaf-212	135	18	while	while	SCONJ
gujaf-212	135	19	lack	lack	NOUN
gujaf-212	135	20	of	of	ADP
gujaf-212	135	21	transparency	transparency	NOUN
gujaf-212	135	22	leads	lead	VERB
gujaf-212	135	23	to	to	ADP
gujaf-212	135	24	poor	poor	ADJ
gujaf-212	135	25	growth	growth	NOUN
gujaf-212	135	26	of	of	ADP
gujaf-212	135	27	pension	pension	NOUN
gujaf-212	135	28	fund	fund	NOUN
gujaf-212	135	29	and	and	CCONJ
gujaf-212	135	30	causes	cause	VERB
gujaf-212	135	31	inequalities	inequality	NOUN
gujaf-212	135	32	and	and	CCONJ
gujaf-212	135	33	distortions	distortion	NOUN
gujaf-212	135	34	in	in	ADP
gujaf-212	135	35	the	the	DET
gujaf-212	135	36	allocation	allocation	NOUN
gujaf-212	135	37	of	of	ADP
gujaf-212	135	38	pension	pension	NOUN
gujaf-212	135	39	funds	fund	NOUN
gujaf-212	135	40	(	(	PUNCT
gujaf-212	135	41	hess	hess	NOUN
gujaf-212	135	42	,	,	PUNCT
gujaf-212	135	43	2005	2005	NUM
gujaf-212	135	44	)	)	PUNCT
gujaf-212	135	45	.	.	PUNCT
gujaf-212	136	1	doménech	doménech	NOUN
gujaf-212	136	2	and	and	CCONJ
gujaf-212	136	3	melguizo	melguizo	PROPN
gujaf-212	136	4	(	(	PUNCT
gujaf-212	136	5	2008	2008	NUM
gujaf-212	136	6	)	)	PUNCT
gujaf-212	136	7	found	find	VERB
gujaf-212	136	8	that	that	SCONJ
gujaf-212	136	9	lack	lack	NOUN
gujaf-212	136	10	of	of	ADP
gujaf-212	136	11	transparency	transparency	NOUN
gujaf-212	136	12	in	in	ADP
gujaf-212	136	13	most	most	ADJ
gujaf-212	136	14	pension	pension	NOUN
gujaf-212	136	15	reforms	reform	NOUN
gujaf-212	136	16	is	be	AUX
gujaf-212	136	17	one	one	NUM
gujaf-212	136	18	of	of	ADP
gujaf-212	136	19	the	the	DET
gujaf-212	136	20	rationales	rationale	NOUN
gujaf-212	136	21	for	for	ADP
gujaf-212	136	22	the	the	DET
gujaf-212	136	23	low	low	ADJ
gujaf-212	136	24	level	level	NOUN
gujaf-212	136	25	of	of	ADP
gujaf-212	136	26	support	support	NOUN
gujaf-212	136	27	among	among	ADP
gujaf-212	136	28	the	the	DET
gujaf-212	136	29	targeted	target	VERB
gujaf-212	136	30	participants	participant	NOUN
gujaf-212	136	31	of	of	ADP
gujaf-212	136	32	different	different	ADJ
gujaf-212	136	33	age	age	NOUN
gujaf-212	136	34	and	and	CCONJ
gujaf-212	136	35	political	political	ADJ
gujaf-212	136	36	affiliation	affiliation	NOUN
gujaf-212	136	37	.	.	PUNCT
gujaf-212	137	1	thus	thus	ADV
gujaf-212	137	2	,	,	PUNCT
gujaf-212	137	3	ensuring	ensure	VERB
gujaf-212	137	4	transparency	transparency	NOUN
gujaf-212	137	5	through	through	ADP
gujaf-212	137	6	adequate	adequate	ADJ
gujaf-212	137	7	regulatory	regulatory	ADJ
gujaf-212	137	8	frameworks	framework	NOUN
gujaf-212	137	9	is	be	AUX
gujaf-212	137	10	vital	vital	ADJ
gujaf-212	137	11	to	to	ADP
gujaf-212	137	12	the	the	DET
gujaf-212	137	13	sustainability	sustainability	NOUN
gujaf-212	137	14	of	of	ADP
gujaf-212	137	15	pension	pension	NOUN
gujaf-212	137	16	plans	plan	NOUN
gujaf-212	137	17	.	.	PUNCT
gujaf-212	138	1	dolls	doll	NOUN
gujaf-212	138	2	et	et	PROPN
gujaf-212	138	3	al	al	PROPN
gujaf-212	138	4	.	.	PROPN
gujaf-212	139	1	(	(	PUNCT
gujaf-212	139	2	2018	2018	NUM
gujaf-212	139	3	)	)	PUNCT
gujaf-212	139	4	conducted	conduct	VERB
gujaf-212	139	5	an	an	DET
gujaf-212	139	6	experimental	experimental	ADJ
gujaf-212	139	7	event	event	NOUN
gujaf-212	139	8	-	-	PUNCT
gujaf-212	139	9	based	base	VERB
gujaf-212	139	10	study	study	NOUN
gujaf-212	139	11	on	on	ADP
gujaf-212	139	12	the	the	DET
gujaf-212	139	13	effects	effect	NOUN
gujaf-212	139	14	of	of	ADP
gujaf-212	139	15	transparency	transparency	NOUN
gujaf-212	139	16	on	on	ADP
gujaf-212	139	17	pension	pension	NOUN
gujaf-212	139	18	savings	saving	NOUN
gujaf-212	139	19	over	over	ADP
gujaf-212	139	20	20022004	20022004	NUM
gujaf-212	139	21	among	among	ADP
gujaf-212	139	22	german	german	ADJ
gujaf-212	139	23	pension	pension	NOUN
gujaf-212	139	24	plan	plan	NOUN
gujaf-212	139	25	participants	participant	NOUN
gujaf-212	139	26	.	.	PUNCT
gujaf-212	140	1	copies	copy	NOUN
gujaf-212	140	2	of	of	ADP
gujaf-212	140	3	experimental	experimental	ADJ
gujaf-212	140	4	“	"	PUNCT
gujaf-212	140	5	information	information	NOUN
gujaf-212	140	6	letter	letter	NOUN
gujaf-212	140	7	”	"	PUNCT
gujaf-212	140	8	which	which	PRON
gujaf-212	140	9	stated	state	VERB
gujaf-212	140	10	more	more	ADV
gujaf-212	140	11	detailed	detailed	ADJ
gujaf-212	140	12	pension	pension	NOUN
gujaf-212	140	13	information	information	NOUN
gujaf-212	140	14	compared	compare	VERB
gujaf-212	140	15	to	to	ADP
gujaf-212	140	16	the	the	DET
gujaf-212	140	17	normal	normal	ADJ
gujaf-212	140	18	pension	pension	NOUN
gujaf-212	140	19	statements	statement	NOUN
gujaf-212	140	20	were	be	AUX
gujaf-212	140	21	sent	send	VERB
gujaf-212	140	22	to	to	ADP
gujaf-212	140	23	participants	participant	NOUN
gujaf-212	140	24	above	above	ADP
gujaf-212	140	25	27	27	NUM
gujaf-212	140	26	years	year	NOUN
gujaf-212	140	27	.	.	PUNCT
gujaf-212	141	1	the	the	DET
gujaf-212	141	2	results	result	NOUN
gujaf-212	141	3	showed	show	VERB
gujaf-212	141	4	a	a	DET
gujaf-212	141	5	significant	significant	ADJ
gujaf-212	141	6	increase	increase	NOUN
gujaf-212	141	7	in	in	ADP
gujaf-212	141	8	pension	pension	NOUN
gujaf-212	141	9	savings	saving	NOUN
gujaf-212	141	10	among	among	ADP
gujaf-212	141	11	recipients	recipient	NOUN
gujaf-212	141	12	of	of	ADP
gujaf-212	141	13	the	the	DET
gujaf-212	141	14	information	information	NOUN
gujaf-212	141	15	letter	letter	NOUN
gujaf-212	141	16	compared	compare	VERB
gujaf-212	141	17	with	with	ADP
gujaf-212	141	18	those	those	PRON
gujaf-212	141	19	receiving	receive	VERB
gujaf-212	141	20	normal	normal	ADJ
gujaf-212	141	21	pension	pension	NOUN
gujaf-212	141	22	statements	statement	NOUN
gujaf-212	141	23	with	with	ADP
gujaf-212	141	24	no	no	DET
gujaf-212	141	25	crowding	crowd	VERB
gujaf-212	141	26	-	-	PUNCT
gujaf-212	141	27	out	out	ADP
gujaf-212	141	28	effect	effect	NOUN
gujaf-212	141	29	on	on	ADP
gujaf-212	141	30	other	other	ADJ
gujaf-212	141	31	personal	personal	ADJ
gujaf-212	141	32	savings	saving	NOUN
gujaf-212	141	33	.	.	PUNCT
gujaf-212	142	1	gusau	gusau	PROPN
gujaf-212	142	2	journal	journal	PROPN
gujaf-212	142	3	of	of	ADP
gujaf-212	142	4	accounting	accounting	NOUN
gujaf-212	142	5	and	and	CCONJ
gujaf-212	142	6	finance	finance	NOUN
gujaf-212	142	7	,	,	PUNCT
gujaf-212	142	8	vol	vol	NOUN
gujaf-212	142	9	.	.	PROPN
gujaf-212	142	10	4	4	NUM
gujaf-212	142	11	,	,	PUNCT
gujaf-212	142	12	issue	issue	NOUN
gujaf-212	142	13	1	1	NUM
gujaf-212	142	14	,	,	PUNCT
gujaf-212	142	15	april	april	PROPN
gujaf-212	142	16	,	,	PUNCT
gujaf-212	142	17	2023	2023	NUM
gujaf-212	142	18	139	139	NUM
gujaf-212	142	19	while	while	SCONJ
gujaf-212	142	20	studies	study	NOUN
gujaf-212	142	21	outside	outside	ADP
gujaf-212	142	22	nigerian	nigerian	PROPN
gujaf-212	142	23	on	on	ADP
gujaf-212	142	24	transparency	transparency	NOUN
gujaf-212	142	25	revealed	reveal	VERB
gujaf-212	142	26	conclusive	conclusive	ADJ
gujaf-212	142	27	evidence	evidence	NOUN
gujaf-212	142	28	of	of	ADP
gujaf-212	142	29	high	high	ADJ
gujaf-212	142	30	level	level	NOUN
gujaf-212	142	31	of	of	ADP
gujaf-212	142	32	transparency	transparency	NOUN
gujaf-212	142	33	,	,	PUNCT
gujaf-212	142	34	nigerian	nigerian	ADJ
gujaf-212	142	35	studies	study	NOUN
gujaf-212	142	36	have	have	AUX
gujaf-212	142	37	established	establish	VERB
gujaf-212	142	38	the	the	DET
gujaf-212	142	39	potential	potential	ADJ
gujaf-212	142	40	positive	positive	ADJ
gujaf-212	142	41	effect	effect	NOUN
gujaf-212	142	42	of	of	ADP
gujaf-212	142	43	transparency	transparency	NOUN
gujaf-212	142	44	on	on	ADP
gujaf-212	142	45	cps	cp	NOUN
gujaf-212	142	46	industry	industry	NOUN
gujaf-212	142	47	.	.	PUNCT
gujaf-212	143	1	however	however	ADV
gujaf-212	143	2	,	,	PUNCT
gujaf-212	143	3	empirical	empirical	ADJ
gujaf-212	143	4	findings	finding	NOUN
gujaf-212	143	5	document	document	VERB
gujaf-212	143	6	a	a	DET
gujaf-212	143	7	dismal	dismal	ADJ
gujaf-212	143	8	level	level	NOUN
gujaf-212	143	9	of	of	ADP
gujaf-212	143	10	transparency	transparency	NOUN
gujaf-212	143	11	among	among	ADP
gujaf-212	143	12	operators	operator	NOUN
gujaf-212	143	13	of	of	ADP
gujaf-212	143	14	nigerian	nigerian	PROPN
gujaf-212	143	15	cps	cps	PROPN
gujaf-212	143	16	.	.	PROPN
gujaf-212	144	1	for	for	ADP
gujaf-212	144	2	instance	instance	NOUN
gujaf-212	144	3	,	,	PUNCT
gujaf-212	144	4	imhanlahimi	imhanlahimi	ADJ
gujaf-212	144	5	and	and	CCONJ
gujaf-212	144	6	joseph	joseph	PROPN
gujaf-212	144	7	(	(	PUNCT
gujaf-212	144	8	2011	2011	NUM
gujaf-212	144	9	)	)	PUNCT
gujaf-212	144	10	undertook	undertake	VERB
gujaf-212	144	11	a	a	DET
gujaf-212	144	12	survey	survey	NOUN
gujaf-212	144	13	of	of	ADP
gujaf-212	144	14	1350	1350	NUM
gujaf-212	144	15	civil	civil	ADJ
gujaf-212	144	16	servants	servant	NOUN
gujaf-212	144	17	enrolled	enrol	VERB
gujaf-212	144	18	in	in	ADP
gujaf-212	144	19	cps	cps	PROPN
gujaf-212	144	20	in	in	ADP
gujaf-212	144	21	south	south	PROPN
gujaf-212	144	22	south	south	PROPN
gujaf-212	144	23	-	-	PUNCT
gujaf-212	144	24	south	south	NOUN
gujaf-212	144	25	and	and	CCONJ
gujaf-212	144	26	south	south	NOUN
gujaf-212	144	27	-	-	PUNCT
gujaf-212	144	28	west	west	NOUN
gujaf-212	144	29	geopolitical	geopolitical	ADJ
gujaf-212	144	30	regions	region	NOUN
gujaf-212	144	31	of	of	ADP
gujaf-212	144	32	nigeria	nigeria	PROPN
gujaf-212	144	33	.	.	PUNCT
gujaf-212	145	1	they	they	PRON
gujaf-212	145	2	found	find	VERB
gujaf-212	145	3	that	that	SCONJ
gujaf-212	145	4	55	55	NUM
gujaf-212	145	5	percent	percent	NOUN
gujaf-212	145	6	of	of	ADP
gujaf-212	145	7	the	the	DET
gujaf-212	145	8	respondents	respondent	NOUN
gujaf-212	145	9	did	do	AUX
gujaf-212	145	10	not	not	PART
gujaf-212	145	11	receive	receive	VERB
gujaf-212	145	12	regular	regular	ADJ
gujaf-212	145	13	information	information	NOUN
gujaf-212	145	14	from	from	ADP
gujaf-212	145	15	their	their	PRON
gujaf-212	145	16	pfas	pfas	NOUN
gujaf-212	145	17	on	on	ADP
gujaf-212	145	18	their	their	PRON
gujaf-212	145	19	retirement	retirement	NOUN
gujaf-212	145	20	saving	saving	NOUN
gujaf-212	145	21	accounts	account	NOUN
gujaf-212	145	22	(	(	PUNCT
gujaf-212	145	23	rsas	rsa	NOUN
gujaf-212	145	24	)	)	PUNCT
gujaf-212	145	25	.	.	PUNCT
gujaf-212	146	1	in	in	ADP
gujaf-212	146	2	another	another	DET
gujaf-212	146	3	survey	survey	NOUN
gujaf-212	146	4	of	of	ADP
gujaf-212	146	5	187	187	NUM
gujaf-212	146	6	participants	participant	NOUN
gujaf-212	146	7	,	,	PUNCT
gujaf-212	146	8	babatunde	babatunde	PROPN
gujaf-212	146	9	(	(	PUNCT
gujaf-212	146	10	2012	2012	NUM
gujaf-212	146	11	)	)	PUNCT
gujaf-212	146	12	examined	examine	VERB
gujaf-212	146	13	the	the	DET
gujaf-212	146	14	transparency	transparency	NOUN
gujaf-212	146	15	level	level	NOUN
gujaf-212	146	16	of	of	ADP
gujaf-212	146	17	cps	cps	PROPN
gujaf-212	146	18	operators	operator	NOUN
gujaf-212	146	19	.	.	PUNCT
gujaf-212	147	1	the	the	DET
gujaf-212	147	2	data	datum	NOUN
gujaf-212	147	3	found	find	VERB
gujaf-212	147	4	that	that	SCONJ
gujaf-212	147	5	124	124	NUM
gujaf-212	147	6	(	(	PUNCT
gujaf-212	147	7	61	61	NUM
gujaf-212	147	8	%	%	NOUN
gujaf-212	147	9	)	)	PUNCT
gujaf-212	147	10	were	be	AUX
gujaf-212	147	11	not	not	PART
gujaf-212	147	12	receiving	receive	VERB
gujaf-212	147	13	adequate	adequate	ADJ
gujaf-212	147	14	information	information	NOUN
gujaf-212	147	15	on	on	ADP
gujaf-212	147	16	their	their	PRON
gujaf-212	147	17	rsas	rsa	NOUN
gujaf-212	147	18	from	from	ADP
gujaf-212	147	19	cps	cps	PROPN
gujaf-212	147	20	operators	operator	NOUN
gujaf-212	147	21	.	.	PUNCT
gujaf-212	148	1	ojiaku	ojiaku	PRON
gujaf-212	148	2	et	et	PROPN
gujaf-212	148	3	al	al	PROPN
gujaf-212	148	4	.	.	PROPN
gujaf-212	148	5	(	(	PUNCT
gujaf-212	148	6	2020	2020	NUM
gujaf-212	148	7	)	)	PUNCT
gujaf-212	148	8	examined	examine	VERB
gujaf-212	148	9	the	the	DET
gujaf-212	148	10	influence	influence	NOUN
gujaf-212	148	11	of	of	ADP
gujaf-212	148	12	transparency	transparency	NOUN
gujaf-212	148	13	on	on	ADP
gujaf-212	148	14	customers	customer	NOUN
gujaf-212	148	15	’	’	PART
gujaf-212	148	16	loyalty	loyalty	NOUN
gujaf-212	148	17	to	to	ADP
gujaf-212	148	18	cps	cps	PROPN
gujaf-212	148	19	operators	operator	NOUN
gujaf-212	148	20	in	in	ADP
gujaf-212	148	21	anambra	anambra	PROPN
gujaf-212	148	22	south	south	PROPN
gujaf-212	148	23	-	-	PUNCT
gujaf-212	148	24	east	east	PROPN
gujaf-212	148	25	,	,	PUNCT
gujaf-212	148	26	nigeria	nigeria	PROPN
gujaf-212	148	27	.	.	PUNCT
gujaf-212	149	1	they	they	PRON
gujaf-212	149	2	reported	report	VERB
gujaf-212	149	3	positive	positive	ADJ
gujaf-212	149	4	and	and	CCONJ
gujaf-212	149	5	significant	significant	ADJ
gujaf-212	149	6	influence	influence	NOUN
gujaf-212	149	7	of	of	ADP
gujaf-212	149	8	transparency	transparency	NOUN
gujaf-212	149	9	on	on	ADP
gujaf-212	149	10	customers	customer	NOUN
gujaf-212	149	11	’	'	PUNCT
gujaf-212	149	12	loyalty	loyalty	NOUN
gujaf-212	149	13	of	of	ADP
gujaf-212	149	14	cps	cps	PROPN
gujaf-212	149	15	participants	participant	NOUN
gujaf-212	149	16	to	to	ADP
gujaf-212	149	17	cps	cps	PROPN
gujaf-212	149	18	operators	operator	NOUN
gujaf-212	149	19	.	.	PUNCT
gujaf-212	150	1	studies	study	NOUN
gujaf-212	150	2	are	be	AUX
gujaf-212	150	3	yet	yet	ADV
gujaf-212	150	4	to	to	PART
gujaf-212	150	5	be	be	AUX
gujaf-212	150	6	conducted	conduct	VERB
gujaf-212	150	7	on	on	ADP
gujaf-212	150	8	the	the	DET
gujaf-212	150	9	effect	effect	NOUN
gujaf-212	150	10	of	of	ADP
gujaf-212	150	11	transparency	transparency	NOUN
gujaf-212	150	12	on	on	ADP
gujaf-212	150	13	sustainability	sustainability	NOUN
gujaf-212	150	14	of	of	ADP
gujaf-212	150	15	cps	cps	PROPN
gujaf-212	150	16	in	in	ADP
gujaf-212	150	17	nigerian	nigerian	PROPN
gujaf-212	150	18	.	.	PUNCT
gujaf-212	151	1	in	in	ADP
gujaf-212	151	2	view	view	NOUN
gujaf-212	151	3	of	of	ADP
gujaf-212	151	4	the	the	DET
gujaf-212	151	5	gap	gap	NOUN
gujaf-212	151	6	,	,	PUNCT
gujaf-212	151	7	this	this	DET
gujaf-212	151	8	study	study	NOUN
gujaf-212	151	9	further	far	ADV
gujaf-212	151	10	examined	examine	VERB
gujaf-212	151	11	the	the	DET
gujaf-212	151	12	link	link	NOUN
gujaf-212	151	13	between	between	ADP
gujaf-212	151	14	transparency	transparency	NOUN
gujaf-212	151	15	and	and	CCONJ
gujaf-212	151	16	cps	cp	NOUN
gujaf-212	151	17	sustainability	sustainability	NOUN
gujaf-212	151	18	.	.	PUNCT
gujaf-212	152	1	thus	thus	ADV
gujaf-212	152	2	,	,	PUNCT
gujaf-212	152	3	the	the	DET
gujaf-212	152	4	following	follow	VERB
gujaf-212	152	5	hypothesis	hypothesis	NOUN
gujaf-212	152	6	was	be	AUX
gujaf-212	152	7	proposed	propose	VERB
gujaf-212	152	8	:	:	PUNCT
gujaf-212	152	9	h1	h1	NOUN
gujaf-212	152	10	:	:	PUNCT
gujaf-212	152	11	transparency	transparency	NOUN
gujaf-212	152	12	in	in	ADP
gujaf-212	152	13	reporting	reporting	NOUN
gujaf-212	152	14	and	and	CCONJ
gujaf-212	152	15	communication	communication	NOUN
gujaf-212	152	16	by	by	ADP
gujaf-212	152	17	operators	operator	NOUN
gujaf-212	152	18	to	to	PART
gujaf-212	152	19	pencom	pencom	PROPN
gujaf-212	152	20	and	and	CCONJ
gujaf-212	152	21	participants	participant	NOUN
gujaf-212	152	22	has	have	VERB
gujaf-212	152	23	a	a	DET
gujaf-212	152	24	positive	positive	ADJ
gujaf-212	152	25	relationship	relationship	NOUN
gujaf-212	152	26	with	with	ADP
gujaf-212	152	27	contributory	contributory	NOUN
gujaf-212	152	28	pension	pension	NOUN
gujaf-212	152	29	scheme	scheme	NOUN
gujaf-212	152	30	sustainability	sustainability	NOUN
gujaf-212	152	31	in	in	ADP
gujaf-212	152	32	nigeria	nigeria	PROPN
gujaf-212	152	33	.	.	PUNCT
gujaf-212	153	1	compliance	compliance	NOUN
gujaf-212	153	2	compliance	compliance	NOUN
gujaf-212	153	3	is	be	AUX
gujaf-212	153	4	the	the	DET
gujaf-212	153	5	process	process	NOUN
gujaf-212	153	6	of	of	ADP
gujaf-212	153	7	obeying	obey	VERB
gujaf-212	153	8	and	and	CCONJ
gujaf-212	153	9	applying	apply	VERB
gujaf-212	153	10	the	the	DET
gujaf-212	153	11	rules	rule	NOUN
gujaf-212	153	12	and	and	CCONJ
gujaf-212	153	13	regulations	regulation	NOUN
gujaf-212	153	14	governing	govern	VERB
gujaf-212	153	15	business	business	NOUN
gujaf-212	153	16	operations	operation	NOUN
gujaf-212	153	17	(	(	PUNCT
gujaf-212	153	18	bejide	bejide	ADJ
gujaf-212	153	19	,	,	PUNCT
gujaf-212	153	20	2019	2019	NUM
gujaf-212	153	21	)	)	PUNCT
gujaf-212	153	22	.	.	PUNCT
gujaf-212	154	1	compliance	compliance	NOUN
gujaf-212	154	2	has	have	AUX
gujaf-212	154	3	been	be	AUX
gujaf-212	154	4	identified	identify	VERB
gujaf-212	154	5	as	as	ADP
gujaf-212	154	6	one	one	NUM
gujaf-212	154	7	of	of	ADP
gujaf-212	154	8	the	the	DET
gujaf-212	154	9	significant	significant	ADJ
gujaf-212	154	10	elements	element	NOUN
gujaf-212	154	11	in	in	ADP
gujaf-212	154	12	the	the	DET
gujaf-212	154	13	management	management	NOUN
gujaf-212	154	14	of	of	ADP
gujaf-212	154	15	pension	pension	NOUN
gujaf-212	154	16	plans	plan	NOUN
gujaf-212	154	17	(	(	PUNCT
gujaf-212	154	18	baker	baker	PROPN
gujaf-212	154	19	,	,	PUNCT
gujaf-212	154	20	logue	logue	PROPN
gujaf-212	154	21	&	&	CCONJ
gujaf-212	154	22	rader	rader	PROPN
gujaf-212	154	23	,	,	PUNCT
gujaf-212	154	24	2005	2005	NUM
gujaf-212	154	25	)	)	PUNCT
gujaf-212	154	26	.	.	PUNCT
gujaf-212	155	1	compliance	compliance	NOUN
gujaf-212	155	2	in	in	ADP
gujaf-212	155	3	pension	pension	NOUN
gujaf-212	155	4	management	management	NOUN
gujaf-212	155	5	requires	require	VERB
gujaf-212	155	6	that	that	SCONJ
gujaf-212	155	7	the	the	DET
gujaf-212	155	8	managers	manager	NOUN
gujaf-212	155	9	of	of	ADP
gujaf-212	155	10	occupational	occupational	ADJ
gujaf-212	155	11	pension	pension	NOUN
gujaf-212	155	12	funds	fund	NOUN
gujaf-212	155	13	and	and	CCONJ
gujaf-212	155	14	other	other	ADJ
gujaf-212	155	15	stakeholders	stakeholder	NOUN
gujaf-212	155	16	conform	conform	VERB
gujaf-212	155	17	to	to	ADP
gujaf-212	155	18	various	various	ADJ
gujaf-212	155	19	rules	rule	NOUN
gujaf-212	155	20	and	and	CCONJ
gujaf-212	155	21	regulations	regulation	NOUN
gujaf-212	155	22	which	which	PRON
gujaf-212	155	23	change	change	VERB
gujaf-212	155	24	from	from	ADP
gujaf-212	155	25	time	time	NOUN
gujaf-212	155	26	to	to	ADP
gujaf-212	155	27	time	time	NOUN
gujaf-212	155	28	in	in	ADP
gujaf-212	155	29	line	line	NOUN
gujaf-212	155	30	with	with	ADP
gujaf-212	155	31	emerging	emerge	VERB
gujaf-212	155	32	operational	operational	ADJ
gujaf-212	155	33	and	and	CCONJ
gujaf-212	155	34	managerial	managerial	ADJ
gujaf-212	155	35	challenges	challenge	NOUN
gujaf-212	155	36	.	.	PUNCT
gujaf-212	156	1	section	section	NOUN
gujaf-212	156	2	68	68	NUM
gujaf-212	156	3	of	of	ADP
gujaf-212	156	4	the	the	DET
gujaf-212	156	5	act	act	NOUN
gujaf-212	156	6	(	(	PUNCT
gujaf-212	156	7	2004	2004	NUM
gujaf-212	156	8	)	)	PUNCT
gujaf-212	156	9	mandates	mandate	VERB
gujaf-212	156	10	the	the	DET
gujaf-212	156	11	pension	pension	NOUN
gujaf-212	156	12	fund	fund	NOUN
gujaf-212	156	13	administrators	administrator	NOUN
gujaf-212	156	14	(	(	PUNCT
gujaf-212	156	15	pfas	pfas	PROPN
gujaf-212	156	16	)	)	PUNCT
gujaf-212	156	17	and	and	CCONJ
gujaf-212	156	18	pension	pension	NOUN
gujaf-212	156	19	fund	fund	NOUN
gujaf-212	156	20	custodians	custodian	NOUN
gujaf-212	156	21	(	(	PUNCT
gujaf-212	156	22	pfcs	pfc	VERB
gujaf-212	156	23	)	)	PUNCT
gujaf-212	156	24	to	to	PART
gujaf-212	156	25	appoint	appoint	VERB
gujaf-212	156	26	a	a	DET
gujaf-212	156	27	compliance	compliance	NOUN
gujaf-212	156	28	officer	officer	NOUN
gujaf-212	156	29	(	(	PUNCT
gujaf-212	156	30	co	co	NOUN
gujaf-212	156	31	)	)	PUNCT
gujaf-212	156	32	who	who	PRON
gujaf-212	156	33	would	would	AUX
gujaf-212	156	34	be	be	AUX
gujaf-212	156	35	accountable	accountable	ADJ
gujaf-212	156	36	towards	towards	ADP
gujaf-212	156	37	ensuring	ensure	VERB
gujaf-212	156	38	compliance	compliance	NOUN
gujaf-212	156	39	with	with	ADP
gujaf-212	156	40	the	the	DET
gujaf-212	156	41	provisions	provision	NOUN
gujaf-212	156	42	on	on	ADP
gujaf-212	156	43	rules	rule	NOUN
gujaf-212	156	44	and	and	CCONJ
gujaf-212	156	45	regulations	regulation	NOUN
gujaf-212	156	46	stipulated	stipulate	VERB
gujaf-212	156	47	in	in	ADP
gujaf-212	156	48	the	the	DET
gujaf-212	156	49	act	act	NOUN
gujaf-212	156	50	(	(	PUNCT
gujaf-212	156	51	2004	2004	NUM
gujaf-212	156	52	)	)	PUNCT
gujaf-212	156	53	.	.	PUNCT
gujaf-212	157	1	the	the	DET
gujaf-212	157	2	co	co	NOUN
gujaf-212	157	3	is	be	AUX
gujaf-212	157	4	also	also	ADV
gujaf-212	157	5	charged	charge	VERB
gujaf-212	157	6	with	with	ADP
gujaf-212	157	7	compliance	compliance	NOUN
gujaf-212	157	8	with	with	ADP
gujaf-212	157	9	the	the	DET
gujaf-212	157	10	internal	internal	ADJ
gujaf-212	157	11	rules	rule	NOUN
gujaf-212	157	12	and	and	CCONJ
gujaf-212	157	13	regulations	regulation	NOUN
gujaf-212	157	14	made	make	VERB
gujaf-212	157	15	to	to	PART
gujaf-212	157	16	regulate	regulate	VERB
gujaf-212	157	17	the	the	DET
gujaf-212	157	18	pension	pension	NOUN
gujaf-212	157	19	fund	fund	NOUN
gujaf-212	157	20	operators	operator	NOUN
gujaf-212	157	21	(	(	PUNCT
gujaf-212	157	22	pfas	pfas	NOUN
gujaf-212	157	23	and	and	CCONJ
gujaf-212	157	24	pfcs	pfc	NOUN
gujaf-212	157	25	)	)	PUNCT
gujaf-212	157	26	.	.	PUNCT
gujaf-212	158	1	further	further	ADJ
gujaf-212	158	2	effort	effort	NOUN
gujaf-212	158	3	to	to	PART
gujaf-212	158	4	strengthen	strengthen	VERB
gujaf-212	158	5	the	the	DET
gujaf-212	158	6	function	function	NOUN
gujaf-212	158	7	of	of	ADP
gujaf-212	158	8	co	co	NOUN
gujaf-212	158	9	was	be	AUX
gujaf-212	158	10	made	make	VERB
gujaf-212	158	11	by	by	ADP
gujaf-212	158	12	pencom	pencom	PROPN
gujaf-212	158	13	in	in	ADP
gujaf-212	158	14	2009	2009	NUM
gujaf-212	158	15	with	with	ADP
gujaf-212	158	16	the	the	DET
gujaf-212	158	17	issuance	issuance	NOUN
gujaf-212	158	18	of	of	ADP
gujaf-212	158	19	“	"	PUNCT
gujaf-212	158	20	regulations	regulation	NOUN
gujaf-212	158	21	for	for	ADP
gujaf-212	158	22	compliance	compliance	NOUN
gujaf-212	158	23	officers	officer	NOUN
gujaf-212	158	24	”	"	PUNCT
gujaf-212	158	25	as	as	ADP
gujaf-212	158	26	the	the	DET
gujaf-212	158	27	responsible	responsible	ADJ
gujaf-212	158	28	officer	officer	NOUN
gujaf-212	158	29	for	for	ADP
gujaf-212	158	30	ensuring	ensure	VERB
gujaf-212	158	31	compliance	compliance	NOUN
gujaf-212	158	32	with	with	ADP
gujaf-212	158	33	relevant	relevant	ADJ
gujaf-212	158	34	regulations	regulation	NOUN
gujaf-212	158	35	on	on	ADP
gujaf-212	158	36	pension	pension	NOUN
gujaf-212	158	37	matters	matter	NOUN
gujaf-212	158	38	such	such	ADJ
gujaf-212	158	39	as	as	ADP
gujaf-212	158	40	investment	investment	NOUN
gujaf-212	158	41	regulation	regulation	NOUN
gujaf-212	158	42	,	,	PUNCT
gujaf-212	158	43	internal	internal	ADJ
gujaf-212	158	44	controls	control	NOUN
gujaf-212	158	45	,	,	PUNCT
gujaf-212	158	46	accounting	accounting	NOUN
gujaf-212	158	47	disclosure	disclosure	NOUN
gujaf-212	158	48	and	and	CCONJ
gujaf-212	158	49	making	make	VERB
gujaf-212	158	50	required	required	ADJ
gujaf-212	158	51	returns	return	NOUN
gujaf-212	158	52	on	on	ADP
gujaf-212	158	53	the	the	DET
gujaf-212	158	54	management	management	NOUN
gujaf-212	158	55	of	of	ADP
gujaf-212	158	56	gusau	gusau	ADJ
gujaf-212	158	57	journal	journal	PROPN
gujaf-212	158	58	of	of	ADP
gujaf-212	158	59	accounting	accounting	NOUN
gujaf-212	158	60	and	and	CCONJ
gujaf-212	158	61	finance	finance	NOUN
gujaf-212	158	62	,	,	PUNCT
gujaf-212	158	63	vol	vol	NOUN
gujaf-212	158	64	.	.	PROPN
gujaf-212	158	65	4	4	NUM
gujaf-212	158	66	,	,	PUNCT
gujaf-212	158	67	issue	issue	NOUN
gujaf-212	158	68	1	1	NUM
gujaf-212	158	69	,	,	PUNCT
gujaf-212	158	70	april	april	PROPN
gujaf-212	158	71	,	,	PUNCT
gujaf-212	158	72	2023	2023	NUM
gujaf-212	158	73	140	140	NUM
gujaf-212	158	74	the	the	DET
gujaf-212	158	75	pension	pension	NOUN
gujaf-212	158	76	assets	asset	NOUN
gujaf-212	158	77	to	to	ADP
gujaf-212	158	78	the	the	DET
gujaf-212	158	79	pencom	pencom	NOUN
gujaf-212	158	80	and	and	CCONJ
gujaf-212	158	81	the	the	DET
gujaf-212	158	82	plan	plan	NOUN
gujaf-212	158	83	participants	participant	NOUN
gujaf-212	158	84	.	.	PUNCT
gujaf-212	159	1	the	the	DET
gujaf-212	159	2	regulations	regulation	NOUN
gujaf-212	159	3	on	on	ADP
gujaf-212	159	4	compliance	compliance	NOUN
gujaf-212	159	5	with	with	ADP
gujaf-212	159	6	cps	cp	NOUN
gujaf-212	159	7	seek	seek	VERB
gujaf-212	159	8	to	to	PART
gujaf-212	159	9	minimise	minimise	VERB
gujaf-212	159	10	the	the	DET
gujaf-212	159	11	concerns	concern	NOUN
gujaf-212	159	12	of	of	ADP
gujaf-212	159	13	stakeholder	stakeholder	NOUN
gujaf-212	159	14	arising	arise	VERB
gujaf-212	159	15	from	from	ADP
gujaf-212	159	16	business	business	NOUN
gujaf-212	159	17	failures	failure	NOUN
gujaf-212	159	18	associated	associate	VERB
gujaf-212	159	19	with	with	ADP
gujaf-212	159	20	non	non	NOUN
gujaf-212	159	21	-	-	NOUN
gujaf-212	159	22	compliance	compliance	NOUN
gujaf-212	159	23	with	with	ADP
gujaf-212	159	24	rules	rule	NOUN
gujaf-212	159	25	and	and	CCONJ
gujaf-212	159	26	regulations	regulation	NOUN
gujaf-212	159	27	by	by	ADP
gujaf-212	159	28	industry	industry	NOUN
gujaf-212	159	29	players	player	NOUN
gujaf-212	159	30	.	.	PUNCT
gujaf-212	160	1	besides	besides	SCONJ
gujaf-212	160	2	,	,	PUNCT
gujaf-212	160	3	compliance	compliance	NOUN
gujaf-212	160	4	regulation	regulation	NOUN
gujaf-212	160	5	of	of	ADP
gujaf-212	160	6	cps	cps	PROPN
gujaf-212	160	7	seeks	seek	VERB
gujaf-212	160	8	to	to	PART
gujaf-212	160	9	achieve	achieve	VERB
gujaf-212	160	10	the	the	DET
gujaf-212	160	11	set	set	ADJ
gujaf-212	160	12	goals	goal	NOUN
gujaf-212	160	13	of	of	ADP
gujaf-212	160	14	providing	provide	VERB
gujaf-212	160	15	sustainable	sustainable	ADJ
gujaf-212	160	16	pension	pension	NOUN
gujaf-212	160	17	to	to	ADP
gujaf-212	160	18	deserving	deserve	VERB
gujaf-212	160	19	retired	retired	ADJ
gujaf-212	160	20	employees	employee	NOUN
gujaf-212	160	21	by	by	ADP
gujaf-212	160	22	ensuring	ensure	VERB
gujaf-212	160	23	operators	operator	NOUN
gujaf-212	160	24	adhere	adhere	VERB
gujaf-212	160	25	to	to	ADP
gujaf-212	160	26	the	the	DET
gujaf-212	160	27	business	business	NOUN
gujaf-212	160	28	continuity	continuity	NOUN
gujaf-212	160	29	plan	plan	NOUN
gujaf-212	160	30	(	(	PUNCT
gujaf-212	160	31	pencom	pencom	X
gujaf-212	160	32	,	,	PUNCT
gujaf-212	160	33	2009b	2009b	NUM
gujaf-212	160	34	)	)	PUNCT
gujaf-212	160	35	.	.	PUNCT
gujaf-212	161	1	a	a	DET
gujaf-212	161	2	strand	strand	NOUN
gujaf-212	161	3	of	of	ADP
gujaf-212	161	4	literature	literature	NOUN
gujaf-212	161	5	has	have	AUX
gujaf-212	161	6	examined	examine	VERB
gujaf-212	161	7	compliance	compliance	NOUN
gujaf-212	161	8	with	with	ADP
gujaf-212	161	9	accounting	accounting	NOUN
gujaf-212	161	10	standards	standard	NOUN
gujaf-212	161	11	in	in	ADP
gujaf-212	161	12	the	the	DET
gujaf-212	161	13	preparation	preparation	NOUN
gujaf-212	161	14	of	of	ADP
gujaf-212	161	15	the	the	DET
gujaf-212	161	16	pension	pension	NOUN
gujaf-212	161	17	-	-	PUNCT
gujaf-212	161	18	related	relate	VERB
gujaf-212	161	19	annual	annual	ADJ
gujaf-212	161	20	report	report	NOUN
gujaf-212	161	21	and	and	CCONJ
gujaf-212	161	22	financial	financial	ADJ
gujaf-212	161	23	statements	statement	NOUN
gujaf-212	161	24	.	.	PUNCT
gujaf-212	162	1	valderrama	valderrama	PROPN
gujaf-212	162	2	(	(	PUNCT
gujaf-212	162	3	2017	2017	NUM
gujaf-212	162	4	)	)	PUNCT
gujaf-212	162	5	examined	examine	VERB
gujaf-212	162	6	the	the	DET
gujaf-212	162	7	financial	financial	ADJ
gujaf-212	162	8	reporting	reporting	NOUN
gujaf-212	162	9	practices	practice	NOUN
gujaf-212	162	10	of	of	ADP
gujaf-212	162	11	the	the	DET
gujaf-212	162	12	large	large	ADJ
gujaf-212	162	13	private	private	ADJ
gujaf-212	162	14	employee	employee	NOUN
gujaf-212	162	15	occupational	occupational	ADJ
gujaf-212	162	16	pension	pension	NOUN
gujaf-212	162	17	plans	plan	NOUN
gujaf-212	162	18	in	in	ADP
gujaf-212	162	19	the	the	DET
gujaf-212	162	20	philippines	philippine	NOUN
gujaf-212	162	21	.	.	PUNCT
gujaf-212	163	1	the	the	DET
gujaf-212	163	2	study	study	NOUN
gujaf-212	163	3	reported	report	VERB
gujaf-212	163	4	significant	significant	ADJ
gujaf-212	163	5	non	non	ADJ
gujaf-212	163	6	-	-	ADJ
gujaf-212	163	7	compliance	compliance	ADJ
gujaf-212	163	8	practices	practice	NOUN
gujaf-212	163	9	with	with	ADP
gujaf-212	163	10	financial	financial	ADJ
gujaf-212	163	11	reporting	reporting	NOUN
gujaf-212	163	12	standards	standard	NOUN
gujaf-212	163	13	based	base	VERB
gujaf-212	163	14	on	on	ADP
gujaf-212	163	15	a	a	DET
gujaf-212	163	16	content	content	NOUN
gujaf-212	163	17	review	review	NOUN
gujaf-212	163	18	of	of	ADP
gujaf-212	163	19	the	the	DET
gujaf-212	163	20	2014	2014	NUM
gujaf-212	163	21	financial	financial	ADJ
gujaf-212	163	22	statements	statement	NOUN
gujaf-212	163	23	.	.	PUNCT
gujaf-212	164	1	this	this	PRON
gujaf-212	164	2	is	be	AUX
gujaf-212	164	3	manifested	manifest	VERB
gujaf-212	164	4	by	by	ADP
gujaf-212	164	5	widespread	widespread	ADJ
gujaf-212	164	6	insufficient	insufficient	ADJ
gujaf-212	164	7	information	information	NOUN
gujaf-212	164	8	provided	provide	VERB
gujaf-212	164	9	in	in	ADP
gujaf-212	164	10	the	the	DET
gujaf-212	164	11	financial	financial	ADJ
gujaf-212	164	12	statements	statement	NOUN
gujaf-212	164	13	.	.	PUNCT
gujaf-212	165	1	in	in	ADP
gujaf-212	165	2	a	a	DET
gujaf-212	165	3	study	study	NOUN
gujaf-212	165	4	of	of	ADP
gujaf-212	165	5	five	five	NUM
gujaf-212	165	6	big	big	ADJ
gujaf-212	165	7	corporations	corporation	NOUN
gujaf-212	165	8	in	in	ADP
gujaf-212	165	9	the	the	DET
gujaf-212	165	10	us	us	PROPN
gujaf-212	165	11	,	,	PUNCT
gujaf-212	165	12	bepristis	bepristis	PROPN
gujaf-212	165	13	and	and	CCONJ
gujaf-212	165	14	xu	xu	PROPN
gujaf-212	165	15	(	(	PUNCT
gujaf-212	165	16	2006	2006	NUM
gujaf-212	165	17	)	)	PUNCT
gujaf-212	165	18	reveal	reveal	VERB
gujaf-212	165	19	that	that	SCONJ
gujaf-212	165	20	accounting	accounting	NOUN
gujaf-212	165	21	reporting	reporting	NOUN
gujaf-212	165	22	of	of	ADP
gujaf-212	165	23	defined	define	VERB
gujaf-212	165	24	benefits	benefit	NOUN
gujaf-212	165	25	plans	plan	NOUN
gujaf-212	165	26	of	of	ADP
gujaf-212	165	27	the	the	DET
gujaf-212	165	28	sampled	sample	VERB
gujaf-212	165	29	companies	company	NOUN
gujaf-212	165	30	do	do	AUX
gujaf-212	165	31	not	not	PART
gujaf-212	165	32	show	show	VERB
gujaf-212	165	33	reasonableness	reasonableness	NOUN
gujaf-212	165	34	and	and	CCONJ
gujaf-212	165	35	clarity	clarity	NOUN
gujaf-212	165	36	in	in	ADP
gujaf-212	165	37	their	their	PRON
gujaf-212	165	38	disclosure	disclosure	NOUN
gujaf-212	165	39	of	of	ADP
gujaf-212	165	40	pension	pension	NOUN
gujaf-212	165	41	accounting	accounting	NOUN
gujaf-212	165	42	in	in	ADP
gujaf-212	165	43	their	their	PRON
gujaf-212	165	44	financial	financial	ADJ
gujaf-212	165	45	statements	statement	NOUN
gujaf-212	165	46	in	in	ADP
gujaf-212	165	47	line	line	NOUN
gujaf-212	165	48	with	with	ADP
gujaf-212	165	49	the	the	DET
gujaf-212	165	50	accounting	accounting	NOUN
gujaf-212	165	51	standards	standard	NOUN
gujaf-212	165	52	and	and	CCONJ
gujaf-212	165	53	the	the	DET
gujaf-212	165	54	guidelines	guideline	NOUN
gujaf-212	165	55	such	such	ADJ
gujaf-212	165	56	as	as	ADP
gujaf-212	165	57	the	the	DET
gujaf-212	165	58	sfas	sfas	NOUN
gujaf-212	165	59	no	no	INTJ
gujaf-212	165	60	.	.	PROPN
gujaf-212	165	61	87	87	NUM
gujaf-212	165	62	.	.	PUNCT
gujaf-212	166	1	in	in	ADP
gujaf-212	166	2	nigeria	nigeria	PROPN
gujaf-212	166	3	,	,	PUNCT
gujaf-212	166	4	kantudu	kantudu	NOUN
gujaf-212	166	5	(	(	PUNCT
gujaf-212	166	6	2006	2006	NUM
gujaf-212	166	7	)	)	PUNCT
gujaf-212	166	8	examined	examine	VERB
gujaf-212	166	9	the	the	DET
gujaf-212	166	10	impact	impact	NOUN
gujaf-212	166	11	of	of	ADP
gujaf-212	166	12	auditors	auditor	NOUN
gujaf-212	166	13	’	’	PART
gujaf-212	166	14	reputation	reputation	NOUN
gujaf-212	166	15	on	on	ADP
gujaf-212	166	16	the	the	DET
gujaf-212	166	17	level	level	NOUN
gujaf-212	166	18	of	of	ADP
gujaf-212	166	19	compliance	compliance	NOUN
gujaf-212	166	20	with	with	ADP
gujaf-212	166	21	statement	statement	NOUN
gujaf-212	166	22	of	of	ADP
gujaf-212	166	23	accounting	accounting	NOUN
gujaf-212	166	24	standard	standard	NOUN
gujaf-212	166	25	8	8	NUM
gujaf-212	166	26	on	on	ADP
gujaf-212	166	27	employee	employee	NOUN
gujaf-212	166	28	retirement	retirement	NOUN
gujaf-212	166	29	(	(	PUNCT
gujaf-212	166	30	sas	sas	PROPN
gujaf-212	166	31	8)	8)	NUM
gujaf-212	166	32	issued	issue	VERB
gujaf-212	166	33	by	by	ADP
gujaf-212	166	34	the	the	DET
gujaf-212	166	35	nigerian	nigerian	PROPN
gujaf-212	166	36	accounting	accounting	PROPN
gujaf-212	166	37	standard	standard	PROPN
gujaf-212	166	38	board	board	PROPN
gujaf-212	166	39	(	(	PUNCT
gujaf-212	166	40	nasb	nasb	NOUN
gujaf-212	166	41	)	)	PUNCT
gujaf-212	166	42	.	.	PUNCT
gujaf-212	167	1	results	result	NOUN
gujaf-212	167	2	from	from	ADP
gujaf-212	167	3	a	a	DET
gujaf-212	167	4	sample	sample	NOUN
gujaf-212	167	5	of	of	ADP
gujaf-212	167	6	30	30	NUM
gujaf-212	167	7	listed	list	VERB
gujaf-212	167	8	firms	firm	NOUN
gujaf-212	167	9	on	on	ADP
gujaf-212	167	10	the	the	DET
gujaf-212	167	11	nigerian	nigerian	ADJ
gujaf-212	167	12	stock	stock	NOUN
gujaf-212	167	13	exchange	exchange	NOUN
gujaf-212	167	14	revealed	reveal	VERB
gujaf-212	167	15	a	a	DET
gujaf-212	167	16	weak	weak	ADJ
gujaf-212	167	17	correlation	correlation	NOUN
gujaf-212	167	18	between	between	ADP
gujaf-212	167	19	auditors	auditor	NOUN
gujaf-212	167	20	’	’	PART
gujaf-212	167	21	reputations	reputation	NOUN
gujaf-212	167	22	and	and	CCONJ
gujaf-212	167	23	the	the	DET
gujaf-212	167	24	level	level	NOUN
gujaf-212	167	25	of	of	ADP
gujaf-212	167	26	compliance	compliance	NOUN
gujaf-212	167	27	.	.	PUNCT
gujaf-212	168	1	contrarily	contrarily	ADV
gujaf-212	168	2	.	.	PUNCT
gujaf-212	169	1	a	a	DET
gujaf-212	169	2	follow	follow	VERB
gujaf-212	169	3	-	-	PUNCT
gujaf-212	169	4	up	up	ADP
gujaf-212	169	5	study	study	NOUN
gujaf-212	169	6	by	by	ADP
gujaf-212	169	7	kantudu	kantudu	NOUN
gujaf-212	169	8	(	(	PUNCT
gujaf-212	169	9	2008	2008	NUM
gujaf-212	169	10	)	)	PUNCT
gujaf-212	169	11	investigated	investigate	VERB
gujaf-212	169	12	the	the	DET
gujaf-212	169	13	impact	impact	NOUN
gujaf-212	169	14	of	of	ADP
gujaf-212	169	15	the	the	DET
gujaf-212	169	16	act	act	NOUN
gujaf-212	169	17	(	(	PUNCT
gujaf-212	169	18	2004	2004	NUM
gujaf-212	169	19	)	)	PUNCT
gujaf-212	169	20	on	on	ADP
gujaf-212	169	21	compliance	compliance	NOUN
gujaf-212	169	22	with	with	ADP
gujaf-212	169	23	local	local	ADJ
gujaf-212	169	24	accounting	accounting	NOUN
gujaf-212	169	25	standard	standard	NOUN
gujaf-212	169	26	on	on	ADP
gujaf-212	169	27	employee	employee	NOUN
gujaf-212	169	28	benefits	benefit	NOUN
gujaf-212	169	29	(	(	PUNCT
gujaf-212	169	30	sas	sas	PROPN
gujaf-212	169	31	8)	8)	NUM
gujaf-212	169	32	.	.	PUNCT
gujaf-212	169	33	based	base	VERB
gujaf-212	169	34	on	on	ADP
gujaf-212	169	35	pre	pre	ADJ
gujaf-212	169	36	-	-	ADJ
gujaf-212	169	37	and	and	CCONJ
gujaf-212	169	38	postperiods	postperiod	NOUN
gujaf-212	169	39	of	of	ADP
gujaf-212	169	40	the	the	DET
gujaf-212	169	41	act	act	NOUN
gujaf-212	169	42	(	(	PUNCT
gujaf-212	169	43	2004	2004	NUM
gujaf-212	169	44	)	)	PUNCT
gujaf-212	169	45	implementation	implementation	NOUN
gujaf-212	169	46	,	,	PUNCT
gujaf-212	169	47	analysed	analyse	VERB
gujaf-212	169	48	with	with	ADP
gujaf-212	169	49	annual	annual	ADJ
gujaf-212	169	50	accounts	account	NOUN
gujaf-212	169	51	data	datum	NOUN
gujaf-212	169	52	of	of	ADP
gujaf-212	169	53	30	30	NUM
gujaf-212	169	54	listed	list	VERB
gujaf-212	169	55	firms	firm	NOUN
gujaf-212	169	56	,	,	PUNCT
gujaf-212	169	57	the	the	DET
gujaf-212	169	58	results	result	NOUN
gujaf-212	169	59	of	of	ADP
gujaf-212	169	60	the	the	DET
gujaf-212	169	61	t	t	NOUN
gujaf-212	169	62	-	-	PUNCT
gujaf-212	169	63	test	test	NOUN
gujaf-212	169	64	showed	show	VERB
gujaf-212	169	65	that	that	SCONJ
gujaf-212	169	66	the	the	DET
gujaf-212	169	67	act	act	NOUN
gujaf-212	169	68	(	(	PUNCT
gujaf-212	169	69	2004	2004	NUM
gujaf-212	169	70	)	)	PUNCT
gujaf-212	169	71	had	have	VERB
gujaf-212	169	72	a	a	DET
gujaf-212	169	73	significant	significant	ADJ
gujaf-212	169	74	improvement	improvement	NOUN
gujaf-212	169	75	on	on	ADP
gujaf-212	169	76	compliance	compliance	NOUN
gujaf-212	169	77	with	with	ADP
gujaf-212	169	78	sas	sas	PROPN
gujaf-212	169	79	8	8	NUM
gujaf-212	169	80	in	in	ADP
gujaf-212	169	81	the	the	DET
gujaf-212	169	82	postcps	postcp	NOUN
gujaf-212	169	83	implementation	implementation	NOUN
gujaf-212	169	84	period	period	NOUN
gujaf-212	169	85	.	.	PUNCT
gujaf-212	170	1	however	however	ADV
gujaf-212	170	2	,	,	PUNCT
gujaf-212	170	3	the	the	DET
gujaf-212	170	4	study	study	NOUN
gujaf-212	170	5	noted	note	VERB
gujaf-212	170	6	a	a	DET
gujaf-212	170	7	significant	significant	ADJ
gujaf-212	170	8	variation	variation	NOUN
gujaf-212	170	9	in	in	ADP
gujaf-212	170	10	the	the	DET
gujaf-212	170	11	level	level	NOUN
gujaf-212	170	12	of	of	ADP
gujaf-212	170	13	compliance	compliance	NOUN
gujaf-212	170	14	with	with	ADP
gujaf-212	170	15	the	the	DET
gujaf-212	170	16	act	act	NOUN
gujaf-212	170	17	(	(	PUNCT
gujaf-212	170	18	2004	2004	NUM
gujaf-212	170	19	)	)	PUNCT
gujaf-212	170	20	among	among	ADP
gujaf-212	170	21	employers	employer	NOUN
gujaf-212	170	22	in	in	ADP
gujaf-212	170	23	nigeria	nigeria	PROPN
gujaf-212	170	24	.	.	PUNCT
gujaf-212	171	1	similar	similar	ADJ
gujaf-212	171	2	to	to	ADP
gujaf-212	171	3	kantudu	kantudu	NOUN
gujaf-212	171	4	(	(	PUNCT
gujaf-212	171	5	2004	2004	NUM
gujaf-212	171	6	)	)	PUNCT
gujaf-212	171	7	,	,	PUNCT
gujaf-212	171	8	sule	sule	NOUN
gujaf-212	171	9	and	and	CCONJ
gujaf-212	171	10	ezugwu	ezugwu	ADJ
gujaf-212	171	11	(	(	PUNCT
gujaf-212	171	12	2009	2009	NUM
gujaf-212	171	13	)	)	PUNCT
gujaf-212	171	14	also	also	ADV
gujaf-212	171	15	assessed	assess	VERB
gujaf-212	171	16	the	the	DET
gujaf-212	171	17	impact	impact	NOUN
gujaf-212	171	18	of	of	ADP
gujaf-212	171	19	cps	cp	NOUN
gujaf-212	171	20	implementation	implementation	NOUN
gujaf-212	171	21	on	on	ADP
gujaf-212	171	22	compliance	compliance	NOUN
gujaf-212	171	23	with	with	ADP
gujaf-212	171	24	the	the	DET
gujaf-212	171	25	disclosure	disclosure	NOUN
gujaf-212	171	26	requirement	requirement	NOUN
gujaf-212	171	27	of	of	ADP
gujaf-212	171	28	employees	employee	NOUN
gujaf-212	171	29	’	’	PART
gujaf-212	171	30	retirement	retirement	NOUN
gujaf-212	171	31	benefits	benefit	NOUN
gujaf-212	171	32	.	.	PUNCT
gujaf-212	172	1	using	use	VERB
gujaf-212	172	2	data	datum	NOUN
gujaf-212	172	3	over	over	ADP
gujaf-212	172	4	10	10	NUM
gujaf-212	172	5	year	year	NOUN
gujaf-212	172	6	-	-	PUNCT
gujaf-212	172	7	period	period	NOUN
gujaf-212	172	8	,	,	PUNCT
gujaf-212	172	9	separated	separate	VERB
gujaf-212	172	10	into	into	ADP
gujaf-212	172	11	pre	pre	NOUN
gujaf-212	172	12	and	and	CCONJ
gujaf-212	172	13	post	post	VERB
gujaf-212	172	14	cps	cp	NOUN
gujaf-212	172	15	implementation	implementation	NOUN
gujaf-212	172	16	,	,	PUNCT
gujaf-212	172	17	t	t	NOUN
gujaf-212	172	18	-	-	PUNCT
gujaf-212	172	19	test	test	NOUN
gujaf-212	172	20	analyses	analysis	NOUN
gujaf-212	172	21	showed	show	VERB
gujaf-212	172	22	a	a	DET
gujaf-212	172	23	significant	significant	ADJ
gujaf-212	172	24	improvement	improvement	NOUN
gujaf-212	172	25	in	in	ADP
gujaf-212	172	26	the	the	DET
gujaf-212	172	27	level	level	NOUN
gujaf-212	172	28	of	of	ADP
gujaf-212	172	29	compliance	compliance	NOUN
gujaf-212	172	30	with	with	ADP
gujaf-212	172	31	the	the	DET
gujaf-212	172	32	disclosure	disclosure	NOUN
gujaf-212	172	33	requirement	requirement	NOUN
gujaf-212	172	34	of	of	ADP
gujaf-212	172	35	employees	employee	NOUN
gujaf-212	172	36	’	’	PART
gujaf-212	172	37	retirement	retirement	NOUN
gujaf-212	172	38	benefits	benefit	NOUN
gujaf-212	172	39	among	among	ADP
gujaf-212	172	40	nigerian	nigerian	ADJ
gujaf-212	172	41	listed	list	VERB
gujaf-212	172	42	companies	company	NOUN
gujaf-212	172	43	after	after	ADP
gujaf-212	172	44	the	the	DET
gujaf-212	172	45	implementation	implementation	NOUN
gujaf-212	172	46	of	of	ADP
gujaf-212	172	47	cps	cps	PROPN
gujaf-212	172	48	.	.	PUNCT
gujaf-212	173	1	however	however	ADV
gujaf-212	173	2	,	,	PUNCT
gujaf-212	173	3	variation	variation	NOUN
gujaf-212	173	4	was	be	AUX
gujaf-212	173	5	noted	note	VERB
gujaf-212	173	6	among	among	ADP
gujaf-212	173	7	firms	firm	NOUN
gujaf-212	173	8	in	in	ADP
gujaf-212	173	9	compliance	compliance	NOUN
gujaf-212	173	10	with	with	ADP
gujaf-212	173	11	the	the	DET
gujaf-212	173	12	regulations	regulation	NOUN
gujaf-212	173	13	of	of	ADP
gujaf-212	173	14	cps	cps	PROPN
gujaf-212	173	15	.	.	PUNCT
gujaf-212	174	1	gusau	gusau	PROPN
gujaf-212	174	2	journal	journal	PROPN
gujaf-212	174	3	of	of	ADP
gujaf-212	174	4	accounting	accounting	NOUN
gujaf-212	174	5	and	and	CCONJ
gujaf-212	174	6	finance	finance	NOUN
gujaf-212	174	7	,	,	PUNCT
gujaf-212	174	8	vol	vol	NOUN
gujaf-212	174	9	.	.	PROPN
gujaf-212	174	10	4	4	NUM
gujaf-212	174	11	,	,	PUNCT
gujaf-212	174	12	issue	issue	NOUN
gujaf-212	174	13	1	1	NUM
gujaf-212	174	14	,	,	PUNCT
gujaf-212	174	15	april	april	PROPN
gujaf-212	174	16	,	,	PUNCT
gujaf-212	174	17	2023	2023	NUM
gujaf-212	174	18	141	141	NUM
gujaf-212	174	19	oluwatoyin	oluwatoyin	NOUN
gujaf-212	174	20	(	(	PUNCT
gujaf-212	174	21	2013	2013	NUM
gujaf-212	174	22	)	)	PUNCT
gujaf-212	174	23	examined	examine	VERB
gujaf-212	174	24	the	the	DET
gujaf-212	174	25	impact	impact	NOUN
gujaf-212	174	26	of	of	ADP
gujaf-212	174	27	cps	cp	NOUN
gujaf-212	174	28	implementation	implementation	NOUN
gujaf-212	174	29	on	on	ADP
gujaf-212	174	30	compliance	compliance	NOUN
gujaf-212	174	31	with	with	ADP
gujaf-212	174	32	employee	employee	NOUN
gujaf-212	174	33	retirement	retirement	NOUN
gujaf-212	174	34	benefits	benefit	NOUN
gujaf-212	174	35	payment	payment	NOUN
gujaf-212	174	36	of	of	ADP
gujaf-212	174	37	quoted	quote	VERB
gujaf-212	174	38	firms	firm	NOUN
gujaf-212	174	39	in	in	ADP
gujaf-212	174	40	nigeria	nigeria	PROPN
gujaf-212	174	41	using	use	VERB
gujaf-212	174	42	a	a	DET
gujaf-212	174	43	pre	pre	NOUN
gujaf-212	174	44	and	and	CCONJ
gujaf-212	174	45	post	post	VERB
gujaf-212	174	46	cps	cp	NOUN
gujaf-212	174	47	analysis	analysis	NOUN
gujaf-212	174	48	over	over	ADP
gujaf-212	174	49	1998	1998	NUM
gujaf-212	174	50	-	-	SYM
gujaf-212	174	51	2007	2007	NUM
gujaf-212	174	52	.	.	PUNCT
gujaf-212	175	1	t	t	NOUN
gujaf-212	175	2	-	-	PUNCT
gujaf-212	175	3	test	test	NOUN
gujaf-212	175	4	results	result	NOUN
gujaf-212	175	5	showed	show	VERB
gujaf-212	175	6	a	a	DET
gujaf-212	175	7	positive	positive	ADJ
gujaf-212	175	8	impact	impact	NOUN
gujaf-212	175	9	of	of	ADP
gujaf-212	175	10	cps	cp	NOUN
gujaf-212	175	11	implementation	implementation	NOUN
gujaf-212	175	12	on	on	ADP
gujaf-212	175	13	compliance	compliance	NOUN
gujaf-212	175	14	with	with	ADP
gujaf-212	175	15	employee	employee	NOUN
gujaf-212	175	16	retirement	retirement	NOUN
gujaf-212	175	17	benefits	benefit	NOUN
gujaf-212	175	18	payments	payment	NOUN
gujaf-212	175	19	based	base	VERB
gujaf-212	175	20	on	on	ADP
gujaf-212	175	21	data	datum	NOUN
gujaf-212	175	22	obtained	obtain	VERB
gujaf-212	175	23	from	from	ADP
gujaf-212	175	24	ten	ten	NUM
gujaf-212	175	25	sampled	sample	VERB
gujaf-212	175	26	firms	firm	NOUN
gujaf-212	175	27	.	.	PUNCT
gujaf-212	176	1	ayegba	ayegba	PROPN
gujaf-212	176	2	et	et	PROPN
gujaf-212	176	3	al	al	PROPN
gujaf-212	176	4	.	.	PROPN
gujaf-212	177	1	(	(	PUNCT
gujaf-212	177	2	2013	2013	NUM
gujaf-212	177	3	)	)	PUNCT
gujaf-212	177	4	examined	examine	VERB
gujaf-212	177	5	compliance	compliance	NOUN
gujaf-212	177	6	with	with	ADP
gujaf-212	177	7	cps	cp	NOUN
gujaf-212	177	8	among	among	ADP
gujaf-212	177	9	small	small	ADJ
gujaf-212	177	10	and	and	CCONJ
gujaf-212	177	11	medium	medium	ADJ
gujaf-212	177	12	enterprises	enterprise	NOUN
gujaf-212	177	13	(	(	PUNCT
gujaf-212	177	14	smes	sme	NOUN
gujaf-212	177	15	)	)	PUNCT
gujaf-212	177	16	.	.	PUNCT
gujaf-212	178	1	records	record	NOUN
gujaf-212	178	2	of	of	ADP
gujaf-212	178	3	pencom	pencom	NOUN
gujaf-212	178	4	on	on	ADP
gujaf-212	178	5	complying	comply	VERB
gujaf-212	178	6	smes	sme	NOUN
gujaf-212	178	7	revealed	reveal	VERB
gujaf-212	178	8	a	a	DET
gujaf-212	178	9	low	low	ADJ
gujaf-212	178	10	level	level	NOUN
gujaf-212	178	11	(	(	PUNCT
gujaf-212	178	12	1.5	1.5	NUM
gujaf-212	178	13	%	%	NOUN
gujaf-212	178	14	)	)	PUNCT
gujaf-212	178	15	of	of	ADP
gujaf-212	178	16	compliance	compliance	NOUN
gujaf-212	178	17	among	among	ADP
gujaf-212	178	18	smes	sme	NOUN
gujaf-212	178	19	with	with	ADP
gujaf-212	178	20	cps	cps	PROPN
gujaf-212	178	21	requirements	requirement	NOUN
gujaf-212	178	22	.	.	PUNCT
gujaf-212	179	1	ugwoke	ugwoke	VERB
gujaf-212	179	2	and	and	CCONJ
gujaf-212	179	3	onyeanu	onyeanu	PROPN
gujaf-212	179	4	(	(	PUNCT
gujaf-212	179	5	2013	2013	NUM
gujaf-212	179	6	)	)	PUNCT
gujaf-212	179	7	also	also	ADV
gujaf-212	179	8	examined	examine	VERB
gujaf-212	179	9	the	the	DET
gujaf-212	179	10	level	level	NOUN
gujaf-212	179	11	of	of	ADP
gujaf-212	179	12	compliance	compliance	NOUN
gujaf-212	179	13	with	with	ADP
gujaf-212	179	14	the	the	DET
gujaf-212	179	15	provision	provision	NOUN
gujaf-212	179	16	of	of	ADP
gujaf-212	179	17	cps	cps	PROPN
gujaf-212	179	18	.	.	PUNCT
gujaf-212	180	1	chi	chi	ADJ
gujaf-212	180	2	-	-	PUNCT
gujaf-212	180	3	square	square	PROPN
gujaf-212	180	4	and	and	CCONJ
gujaf-212	180	5	t	t	NOUN
gujaf-212	180	6	-	-	PUNCT
gujaf-212	180	7	test	test	NOUN
gujaf-212	180	8	analyses	analysis	NOUN
gujaf-212	180	9	of	of	ADP
gujaf-212	180	10	survey	survey	NOUN
gujaf-212	180	11	data	datum	NOUN
gujaf-212	180	12	and	and	CCONJ
gujaf-212	180	13	records	record	NOUN
gujaf-212	180	14	of	of	ADP
gujaf-212	180	15	complying	comply	VERB
gujaf-212	180	16	and	and	CCONJ
gujaf-212	180	17	non	non	ADJ
gujaf-212	180	18	-	-	ADJ
gujaf-212	180	19	complying	complying	ADJ
gujaf-212	180	20	employers	employer	NOUN
gujaf-212	180	21	with	with	ADP
gujaf-212	180	22	cps	cps	PROPN
gujaf-212	180	23	also	also	ADV
gujaf-212	180	24	indicate	indicate	VERB
gujaf-212	180	25	a	a	DET
gujaf-212	180	26	weak	weak	ADJ
gujaf-212	180	27	level	level	NOUN
gujaf-212	180	28	of	of	ADP
gujaf-212	180	29	compliance	compliance	NOUN
gujaf-212	180	30	among	among	ADP
gujaf-212	180	31	all	all	DET
gujaf-212	180	32	categories	category	NOUN
gujaf-212	180	33	of	of	ADP
gujaf-212	180	34	employers	employer	NOUN
gujaf-212	180	35	.	.	PUNCT
gujaf-212	181	1	similarly	similarly	ADV
gujaf-212	181	2	,	,	PUNCT
gujaf-212	181	3	ovbiagele	ovbiagele	PROPN
gujaf-212	181	4	(	(	PUNCT
gujaf-212	181	5	2015	2015	NUM
gujaf-212	181	6	)	)	PUNCT
gujaf-212	181	7	assessed	assess	VERB
gujaf-212	181	8	the	the	DET
gujaf-212	181	9	level	level	NOUN
gujaf-212	181	10	of	of	ADP
gujaf-212	181	11	compliance	compliance	NOUN
gujaf-212	181	12	with	with	ADP
gujaf-212	181	13	the	the	DET
gujaf-212	181	14	new	new	ADJ
gujaf-212	181	15	cps	cp	NOUN
gujaf-212	181	16	using	use	VERB
gujaf-212	181	17	questionnaires	questionnaire	NOUN
gujaf-212	181	18	administered	administer	VERB
gujaf-212	181	19	to	to	ADP
gujaf-212	181	20	21	21	NUM
gujaf-212	181	21	employers	employer	NOUN
gujaf-212	181	22	that	that	PRON
gujaf-212	181	23	enrolled	enrol	VERB
gujaf-212	181	24	their	their	PRON
gujaf-212	181	25	workers	worker	NOUN
gujaf-212	181	26	in	in	ADP
gujaf-212	181	27	cps	cp	NOUN
gujaf-212	181	28	and	and	CCONJ
gujaf-212	181	29	pfas	pfas	ADJ
gujaf-212	181	30	employees	employee	NOUN
gujaf-212	181	31	.	.	PUNCT
gujaf-212	182	1	the	the	DET
gujaf-212	182	2	results	result	NOUN
gujaf-212	182	3	of	of	ADP
gujaf-212	182	4	chi	chi	ADJ
gujaf-212	182	5	-	-	PUNCT
gujaf-212	182	6	square	square	NOUN
gujaf-212	182	7	technique	technique	NOUN
gujaf-212	182	8	showed	show	VERB
gujaf-212	182	9	a	a	DET
gujaf-212	182	10	low	low	ADJ
gujaf-212	182	11	level	level	NOUN
gujaf-212	182	12	of	of	ADP
gujaf-212	182	13	employers	employer	NOUN
gujaf-212	182	14	’	’	PART
gujaf-212	182	15	compliance	compliance	NOUN
gujaf-212	182	16	.	.	PUNCT
gujaf-212	183	1	the	the	DET
gujaf-212	183	2	result	result	NOUN
gujaf-212	183	3	was	be	AUX
gujaf-212	183	4	attributed	attribute	VERB
gujaf-212	183	5	to	to	ADP
gujaf-212	183	6	the	the	DET
gujaf-212	183	7	low	low	ADJ
gujaf-212	183	8	level	level	NOUN
gujaf-212	183	9	of	of	ADP
gujaf-212	183	10	awareness	awareness	NOUN
gujaf-212	183	11	among	among	ADP
gujaf-212	183	12	workers	worker	NOUN
gujaf-212	183	13	enrolled	enrol	VERB
gujaf-212	183	14	in	in	ADP
gujaf-212	183	15	cps	cps	PROPN
gujaf-212	183	16	.	.	PUNCT
gujaf-212	184	1	thus	thus	ADV
gujaf-212	184	2	,	,	PUNCT
gujaf-212	184	3	to	to	PART
gujaf-212	184	4	examine	examine	VERB
gujaf-212	184	5	the	the	DET
gujaf-212	184	6	effect	effect	NOUN
gujaf-212	184	7	of	of	ADP
gujaf-212	184	8	compliance	compliance	NOUN
gujaf-212	184	9	on	on	ADP
gujaf-212	184	10	cps	cps	PROPN
gujaf-212	184	11	sustainability	sustainability	NOUN
gujaf-212	184	12	,	,	PUNCT
gujaf-212	184	13	this	this	DET
gujaf-212	184	14	study	study	NOUN
gujaf-212	184	15	thus	thus	ADV
gujaf-212	184	16	hypothesised	hypothesise	VERB
gujaf-212	184	17	as	as	SCONJ
gujaf-212	184	18	follows	follow	VERB
gujaf-212	184	19	:	:	PUNCT
gujaf-212	184	20	h2	h2	NOUN
gujaf-212	184	21	:	:	PUNCT
gujaf-212	184	22	compliance	compliance	NOUN
gujaf-212	184	23	with	with	ADP
gujaf-212	184	24	rules	rule	NOUN
gujaf-212	184	25	,	,	PUNCT
gujaf-212	184	26	regulations	regulation	NOUN
gujaf-212	184	27	,	,	PUNCT
gujaf-212	184	28	and	and	CCONJ
gujaf-212	184	29	standards	standard	NOUN
gujaf-212	184	30	has	have	VERB
gujaf-212	184	31	a	a	DET
gujaf-212	184	32	positive	positive	ADJ
gujaf-212	184	33	relationship	relationship	NOUN
gujaf-212	184	34	with	with	ADP
gujaf-212	184	35	contributory	contributory	NOUN
gujaf-212	184	36	pension	pension	NOUN
gujaf-212	184	37	scheme	scheme	NOUN
gujaf-212	184	38	sustainability	sustainability	NOUN
gujaf-212	184	39	in	in	ADP
gujaf-212	184	40	nigeria	nigeria	PROPN
gujaf-212	184	41	.	.	PUNCT
gujaf-212	185	1	3	3	X
gujaf-212	185	2	.	.	X
gujaf-212	185	3	methodology	methodology	NOUN
gujaf-212	185	4	.	.	PUNCT
gujaf-212	186	1	to	to	PART
gujaf-212	186	2	obtain	obtain	VERB
gujaf-212	186	3	data	datum	NOUN
gujaf-212	186	4	for	for	ADP
gujaf-212	186	5	the	the	DET
gujaf-212	186	6	study	study	NOUN
gujaf-212	186	7	,	,	PUNCT
gujaf-212	186	8	a	a	DET
gujaf-212	186	9	crosssectional	crosssectional	ADJ
gujaf-212	186	10	questionnaire	questionnaire	NOUN
gujaf-212	186	11	survey	survey	NOUN
gujaf-212	186	12	was	be	AUX
gujaf-212	186	13	carried	carry	VERB
gujaf-212	186	14	out	out	ADP
gujaf-212	186	15	once	once	ADV
gujaf-212	186	16	at	at	ADP
gujaf-212	186	17	a	a	DET
gujaf-212	186	18	point	point	NOUN
gujaf-212	186	19	in	in	ADP
gujaf-212	186	20	time	time	NOUN
gujaf-212	186	21	.	.	PUNCT
gujaf-212	187	1	cross	cross	ADJ
gujaf-212	187	2	-	-	ADJ
gujaf-212	187	3	sectional	sectional	ADJ
gujaf-212	187	4	administration	administration	NOUN
gujaf-212	187	5	of	of	ADP
gujaf-212	187	6	surveys	survey	NOUN
gujaf-212	187	7	reduces	reduce	VERB
gujaf-212	187	8	the	the	DET
gujaf-212	187	9	time	time	NOUN
gujaf-212	187	10	and	and	CCONJ
gujaf-212	187	11	resources	resource	NOUN
gujaf-212	187	12	committed	commit	VERB
gujaf-212	187	13	to	to	ADP
gujaf-212	187	14	data	datum	NOUN
gujaf-212	187	15	collection	collection	NOUN
gujaf-212	187	16	and	and	CCONJ
gujaf-212	187	17	facilitates	facilitate	VERB
gujaf-212	187	18	a	a	DET
gujaf-212	187	19	higher	high	ADJ
gujaf-212	187	20	rate	rate	NOUN
gujaf-212	187	21	of	of	ADP
gujaf-212	187	22	response	response	NOUN
gujaf-212	187	23	and	and	CCONJ
gujaf-212	187	24	generalisation	generalisation	NOUN
gujaf-212	187	25	of	of	ADP
gujaf-212	187	26	the	the	DET
gujaf-212	187	27	results	result	NOUN
gujaf-212	187	28	about	about	ADP
gujaf-212	187	29	the	the	DET
gujaf-212	187	30	entire	entire	ADJ
gujaf-212	187	31	population	population	NOUN
gujaf-212	187	32	under	under	ADP
gujaf-212	187	33	study	study	NOUN
gujaf-212	187	34	(	(	PUNCT
gujaf-212	187	35	rea	rea	PROPN
gujaf-212	187	36	&	&	CCONJ
gujaf-212	187	37	parker	parker	PROPN
gujaf-212	187	38	,	,	PUNCT
gujaf-212	187	39	2005	2005	NUM
gujaf-212	187	40	)	)	PUNCT
gujaf-212	187	41	.	.	PUNCT
gujaf-212	188	1	the	the	DET
gujaf-212	188	2	questionnaires	questionnaire	NOUN
gujaf-212	188	3	were	be	AUX
gujaf-212	188	4	administered	administer	VERB
gujaf-212	188	5	on	on	ADP
gujaf-212	188	6	710	710	NUM
gujaf-212	188	7	respondents	respondent	NOUN
gujaf-212	188	8	drawn	draw	VERB
gujaf-212	188	9	from	from	ADP
gujaf-212	188	10	managerial	managerial	ADJ
gujaf-212	188	11	staff	staff	NOUN
gujaf-212	188	12	of	of	ADP
gujaf-212	188	13	unit	unit	NOUN
gujaf-212	188	14	/	/	SYM
gujaf-212	188	15	departmental	departmental	NOUN
gujaf-212	188	16	of	of	ADP
gujaf-212	188	17	31	31	NUM
gujaf-212	188	18	cps	cp	NOUN
gujaf-212	188	19	operators	operator	NOUN
gujaf-212	188	20	and	and	CCONJ
gujaf-212	188	21	active	active	ADJ
gujaf-212	188	22	participants	participant	NOUN
gujaf-212	188	23	(	(	PUNCT
gujaf-212	188	24	employees	employee	NOUN
gujaf-212	188	25	)	)	PUNCT
gujaf-212	188	26	enrolled	enrol	VERB
gujaf-212	188	27	in	in	ADP
gujaf-212	188	28	cps	cps	PROPN
gujaf-212	188	29	in	in	ADP
gujaf-212	188	30	nigeria	nigeria	PROPN
gujaf-212	188	31	.	.	PUNCT
gujaf-212	189	1	ten	ten	NUM
gujaf-212	189	2	respondents	respondent	NOUN
gujaf-212	189	3	each	each	PRON
gujaf-212	189	4	were	be	AUX
gujaf-212	189	5	purposively	purposively	ADV
gujaf-212	189	6	selected	select	VERB
gujaf-212	189	7	from	from	ADP
gujaf-212	189	8	31	31	NUM
gujaf-212	189	9	operators	operator	NOUN
gujaf-212	189	10	totalling	total	VERB
gujaf-212	189	11	310	310	NUM
gujaf-212	189	12	and	and	CCONJ
gujaf-212	189	13	400	400	NUM
gujaf-212	189	14	active	active	ADJ
gujaf-212	189	15	participants	participant	NOUN
gujaf-212	189	16	in	in	ADP
gujaf-212	189	17	cps	cp	NOUN
gujaf-212	189	18	following	follow	VERB
gujaf-212	189	19	previous	previous	ADJ
gujaf-212	189	20	studies	study	NOUN
gujaf-212	189	21	(	(	PUNCT
gujaf-212	189	22	ijeoma	ijeoma	NOUN
gujaf-212	189	23	&	&	CCONJ
gujaf-212	189	24	nwufo	nwufo	PROPN
gujaf-212	189	25	,	,	PUNCT
gujaf-212	189	26	2015	2015	NUM
gujaf-212	189	27	;	;	PUNCT
gujaf-212	189	28	imhanlahimi	imhanlahimi	PROPN
gujaf-212	189	29	&	&	CCONJ
gujaf-212	189	30	joseph	joseph	PROPN
gujaf-212	189	31	,	,	PUNCT
gujaf-212	189	32	2011	2011	NUM
gujaf-212	189	33	)	)	PUNCT
gujaf-212	189	34	.	.	PUNCT
gujaf-212	190	1	the	the	DET
gujaf-212	190	2	operational	operational	ADJ
gujaf-212	190	3	items	item	NOUN
gujaf-212	190	4	used	use	VERB
gujaf-212	190	5	to	to	PART
gujaf-212	190	6	measure	measure	VERB
gujaf-212	190	7	cpss	cpss	PROPN
gujaf-212	190	8	were	be	AUX
gujaf-212	190	9	adapted	adapt	VERB
gujaf-212	190	10	from	from	ADP
gujaf-212	190	11	cong	cong	PROPN
gujaf-212	190	12	,	,	PUNCT
gujaf-212	190	13	frank	frank	PROPN
gujaf-212	190	14	,	,	PUNCT
gujaf-212	190	15	gianakis	gianakis	NOUN
gujaf-212	190	16	,	,	PUNCT
gujaf-212	190	17	and	and	CCONJ
gujaf-212	190	18	guo	guo	PROPN
gujaf-212	190	19	(	(	PUNCT
gujaf-212	190	20	2015	2015	NUM
gujaf-212	190	21	)	)	PUNCT
gujaf-212	190	22	and	and	CCONJ
gujaf-212	190	23	ijeoma	ijeoma	NOUN
gujaf-212	190	24	and	and	CCONJ
gujaf-212	190	25	nwufo	nwufo	ADJ
gujaf-212	190	26	(	(	PUNCT
gujaf-212	190	27	2015	2015	NUM
gujaf-212	190	28	)	)	PUNCT
gujaf-212	190	29	.	.	PUNCT
gujaf-212	191	1	eight	eight	NUM
gujaf-212	191	2	items	item	NOUN
gujaf-212	191	3	employed	employ	VERB
gujaf-212	191	4	to	to	PART
gujaf-212	191	5	measure	measure	VERB
gujaf-212	191	6	transparency	transparency	NOUN
gujaf-212	191	7	and	and	CCONJ
gujaf-212	191	8	five	five	NUM
gujaf-212	191	9	items	item	NOUN
gujaf-212	191	10	for	for	ADP
gujaf-212	191	11	compliance	compliance	NOUN
gujaf-212	191	12	were	be	AUX
gujaf-212	191	13	adapted	adapt	VERB
gujaf-212	191	14	from	from	ADP
gujaf-212	191	15	njuguna	njuguna	PRON
gujaf-212	191	16	(	(	PUNCT
gujaf-212	191	17	2012	2012	NUM
gujaf-212	191	18	)	)	PUNCT
gujaf-212	191	19	.	.	PUNCT
gujaf-212	192	1	partial	partial	ADJ
gujaf-212	192	2	least	least	ADJ
gujaf-212	192	3	squares	square	VERB
gujaf-212	192	4	structural	structural	ADJ
gujaf-212	192	5	equation	equation	NOUN
gujaf-212	192	6	modelling	modelling	NOUN
gujaf-212	192	7	(	(	PUNCT
gujaf-212	192	8	plssem	plssem	NOUN
gujaf-212	192	9	)	)	PUNCT
gujaf-212	192	10	was	be	AUX
gujaf-212	192	11	employed	employ	VERB
gujaf-212	192	12	for	for	ADP
gujaf-212	192	13	testing	test	VERB
gujaf-212	192	14	the	the	DET
gujaf-212	192	15	hypotheses	hypothesis	NOUN
gujaf-212	192	16	using	use	VERB
gujaf-212	192	17	smartpls	smartpls	NOUN
gujaf-212	192	18	4.0	4.0	NUM
gujaf-212	192	19	statistical	statistical	ADJ
gujaf-212	192	20	package	package	NOUN
gujaf-212	192	21	because	because	SCONJ
gujaf-212	192	22	of	of	ADP
gujaf-212	192	23	its	its	PRON
gujaf-212	192	24	capability	capability	NOUN
gujaf-212	192	25	to	to	PART
gujaf-212	192	26	obtain	obtain	VERB
gujaf-212	192	27	the	the	DET
gujaf-212	192	28	best	good	ADJ
gujaf-212	192	29	model	model	NOUN
gujaf-212	192	30	fit	fit	PROPN
gujaf-212	192	31	(	(	PUNCT
gujaf-212	192	32	ringle	ringle	NOUN
gujaf-212	192	33	,	,	PUNCT
gujaf-212	192	34	wende	wende	X
gujaf-212	192	35	,	,	PUNCT
gujaf-212	192	36	&	&	CCONJ
gujaf-212	192	37	becker	becker	PROPN
gujaf-212	192	38	,	,	PUNCT
gujaf-212	192	39	2022	2022	NUM
gujaf-212	192	40	)	)	PUNCT
gujaf-212	192	41	gusau	gusau	ADJ
gujaf-212	192	42	journal	journal	NOUN
gujaf-212	192	43	of	of	ADP
gujaf-212	192	44	accounting	accounting	NOUN
gujaf-212	192	45	and	and	CCONJ
gujaf-212	192	46	finance	finance	NOUN
gujaf-212	192	47	,	,	PUNCT
gujaf-212	192	48	vol	vol	NOUN
gujaf-212	192	49	.	.	PROPN
gujaf-212	192	50	4	4	NUM
gujaf-212	192	51	,	,	PUNCT
gujaf-212	192	52	issue	issue	NOUN
gujaf-212	192	53	1	1	NUM
gujaf-212	192	54	,	,	PUNCT
gujaf-212	192	55	april	april	PROPN
gujaf-212	192	56	,	,	PUNCT
gujaf-212	192	57	2023	2023	NUM
gujaf-212	192	58	142	142	NUM
gujaf-212	192	59	profile	profile	NOUN
gujaf-212	192	60	of	of	ADP
gujaf-212	192	61	respondents	respondent	NOUN
gujaf-212	192	62	a	a	DET
gujaf-212	192	63	total	total	NOUN
gujaf-212	192	64	of	of	ADP
gujaf-212	192	65	578	578	NUM
gujaf-212	192	66	respondents	respondent	NOUN
gujaf-212	192	67	returned	return	VERB
gujaf-212	192	68	valid	valid	ADJ
gujaf-212	192	69	questionnaires	questionnaire	NOUN
gujaf-212	192	70	to	to	ADP
gujaf-212	192	71	the	the	DET
gujaf-212	192	72	researchers	researcher	NOUN
gujaf-212	192	73	.	.	PUNCT
gujaf-212	193	1	212	212	NUM
gujaf-212	193	2	(	(	PUNCT
gujaf-212	193	3	36.68	36.68	NUM
gujaf-212	193	4	%	%	NOUN
gujaf-212	193	5	)	)	PUNCT
gujaf-212	193	6	were	be	AUX
gujaf-212	193	7	staff	staff	NOUN
gujaf-212	193	8	of	of	ADP
gujaf-212	193	9	cps	cps	PROPN
gujaf-212	193	10	operators	operator	NOUN
gujaf-212	193	11	,	,	PUNCT
gujaf-212	193	12	while	while	SCONJ
gujaf-212	193	13	366	366	NUM
gujaf-212	193	14	(	(	PUNCT
gujaf-212	193	15	63.32	63.32	NUM
gujaf-212	193	16	%	%	NOUN
gujaf-212	193	17	)	)	PUNCT
gujaf-212	193	18	were	be	AUX
gujaf-212	193	19	active	active	ADJ
gujaf-212	193	20	participants	participant	NOUN
gujaf-212	193	21	in	in	ADP
gujaf-212	193	22	cps	cps	PROPN
gujaf-212	193	23	.	.	PUNCT
gujaf-212	194	1	among	among	ADP
gujaf-212	194	2	the	the	DET
gujaf-212	194	3	cps	cps	PROPN
gujaf-212	194	4	operator	operator	NOUN
gujaf-212	194	5	staff	staff	NOUN
gujaf-212	194	6	,	,	PUNCT
gujaf-212	194	7	74	74	NUM
gujaf-212	194	8	(	(	PUNCT
gujaf-212	194	9	34.9	34.9	NUM
gujaf-212	194	10	%	%	NOUN
gujaf-212	194	11	)	)	PUNCT
gujaf-212	194	12	were	be	AUX
gujaf-212	194	13	in	in	ADP
gujaf-212	194	14	managerial	managerial	ADJ
gujaf-212	194	15	positions	position	NOUN
gujaf-212	194	16	,	,	PUNCT
gujaf-212	194	17	while	while	SCONJ
gujaf-212	194	18	138	138	NUM
gujaf-212	194	19	were	be	AUX
gujaf-212	194	20	assistant	assistant	NOUN
gujaf-212	194	21	managers	manager	NOUN
gujaf-212	194	22	.	.	PUNCT
gujaf-212	195	1	155	155	NUM
gujaf-212	195	2	(	(	PUNCT
gujaf-212	195	3	78.1	78.1	NUM
gujaf-212	195	4	)	)	PUNCT
gujaf-212	195	5	respondents	respondent	NOUN
gujaf-212	195	6	from	from	ADP
gujaf-212	195	7	cps	cps	PROPN
gujaf-212	195	8	operators	operator	NOUN
gujaf-212	195	9	were	be	AUX
gujaf-212	195	10	in	in	ADP
gujaf-212	195	11	the	the	DET
gujaf-212	195	12	employment	employment	NOUN
gujaf-212	195	13	of	of	ADP
gujaf-212	195	14	open	open	ADJ
gujaf-212	195	15	pfas	pfas	NOUN
gujaf-212	195	16	,	,	PUNCT
gujaf-212	195	17	42	42	NUM
gujaf-212	195	18	(	(	PUNCT
gujaf-212	195	19	19.8	19.8	NUM
gujaf-212	195	20	)	)	PUNCT
gujaf-212	195	21	in	in	ADP
gujaf-212	195	22	closed	closed	ADJ
gujaf-212	195	23	pfas	pfas	NOUN
gujaf-212	195	24	and	and	CCONJ
gujaf-212	195	25	159(7.1	159(7.1	NUM
gujaf-212	195	26	%	%	NOUN
gujaf-212	195	27	)	)	PUNCT
gujaf-212	195	28	.	.	PUNCT
gujaf-212	196	1	among	among	ADP
gujaf-212	196	2	the	the	DET
gujaf-212	196	3	cps	cps	PROPN
gujaf-212	196	4	participants	participant	NOUN
gujaf-212	196	5	,	,	PUNCT
gujaf-212	196	6	547	547	NUM
gujaf-212	196	7	(	(	PUNCT
gujaf-212	196	8	94.64	94.64	NUM
gujaf-212	196	9	%	%	NOUN
gujaf-212	196	10	)	)	PUNCT
gujaf-212	196	11	were	be	AUX
gujaf-212	196	12	enrolled	enrol	VERB
gujaf-212	196	13	with	with	ADP
gujaf-212	196	14	openpfas	openpfas	NOUN
gujaf-212	196	15	and	and	CCONJ
gujaf-212	196	16	the	the	DET
gujaf-212	196	17	remaining	remain	VERB
gujaf-212	196	18	31(5.36	31(5.36	NUM
gujaf-212	196	19	%	%	NOUN
gujaf-212	196	20	)	)	PUNCT
gujaf-212	196	21	were	be	AUX
gujaf-212	196	22	enrolled	enrol	VERB
gujaf-212	196	23	with	with	ADP
gujaf-212	196	24	closed	closed	ADJ
gujaf-212	196	25	pfas	pfas	NOUN
gujaf-212	196	26	.	.	PUNCT
gujaf-212	197	1	309	309	NUM
gujaf-212	197	2	(	(	PUNCT
gujaf-212	197	3	53.46	53.46	NUM
gujaf-212	197	4	%	%	NOUN
gujaf-212	197	5	)	)	PUNCT
gujaf-212	197	6	were	be	AUX
gujaf-212	197	7	male	male	ADJ
gujaf-212	197	8	while	while	SCONJ
gujaf-212	197	9	269	269	NUM
gujaf-212	197	10	(	(	PUNCT
gujaf-212	197	11	46.54	46.54	NUM
gujaf-212	197	12	%	%	NOUN
gujaf-212	197	13	)	)	PUNCT
gujaf-212	197	14	were	be	AUX
gujaf-212	197	15	female	female	ADJ
gujaf-212	197	16	.	.	PUNCT
gujaf-212	198	1	in	in	ADP
gujaf-212	198	2	terms	term	NOUN
gujaf-212	198	3	of	of	ADP
gujaf-212	198	4	educational	educational	ADJ
gujaf-212	198	5	qualification	qualification	NOUN
gujaf-212	198	6	,	,	PUNCT
gujaf-212	198	7	45	45	NUM
gujaf-212	198	8	(	(	PUNCT
gujaf-212	198	9	7.79	7.79	NUM
gujaf-212	198	10	%	%	NOUN
gujaf-212	198	11	)	)	PUNCT
gujaf-212	198	12	respondentsall	respondentsall	PROPN
gujaf-212	198	13	cps	cp	NOUN
gujaf-212	198	14	participantshad	participantshad	VERB
gujaf-212	198	15	senior	senior	ADJ
gujaf-212	198	16	school	school	NOUN
gujaf-212	198	17	certificates	certificate	NOUN
gujaf-212	198	18	.	.	PUNCT
gujaf-212	199	1	77	77	NUM
gujaf-212	199	2	(	(	PUNCT
gujaf-212	199	3	13.32	13.32	NUM
gujaf-212	199	4	%	%	NOUN
gujaf-212	199	5	)	)	PUNCT
gujaf-212	199	6	,	,	PUNCT
gujaf-212	199	7	323	323	NUM
gujaf-212	199	8	(	(	PUNCT
gujaf-212	199	9	55.88	55.88	NUM
gujaf-212	199	10	%	%	NOUN
gujaf-212	199	11	)	)	PUNCT
gujaf-212	199	12	and	and	CCONJ
gujaf-212	199	13	133	133	NUM
gujaf-212	199	14	(	(	PUNCT
gujaf-212	199	15	23	23	NUM
gujaf-212	199	16	%	%	NOUN
gujaf-212	199	17	)	)	PUNCT
gujaf-212	199	18	obtained	obtain	VERB
gujaf-212	199	19	diploma	diploma	NOUN
gujaf-212	199	20	,	,	PUNCT
gujaf-212	199	21	bachelor	bachelor	PROPN
gujaf-212	199	22	’s	’s	PART
gujaf-212	199	23	degree	degree	NOUN
gujaf-212	199	24	/	/	SYM
gujaf-212	199	25	hnd	hnd	VERB
gujaf-212	199	26	and	and	CCONJ
gujaf-212	199	27	postgraduate	postgraduate	NOUN
gujaf-212	199	28	degree	degree	NOUN
gujaf-212	199	29	respectively	respectively	ADV
gujaf-212	199	30	.	.	PUNCT
gujaf-212	200	1	the	the	DET
gujaf-212	200	2	mean	mean	ADJ
gujaf-212	200	3	tenure	tenure	NOUN
gujaf-212	200	4	of	of	ADP
gujaf-212	200	5	respondents	respondent	NOUN
gujaf-212	200	6	drawn	draw	VERB
gujaf-212	200	7	from	from	ADP
gujaf-212	200	8	cps	cps	PROPN
gujaf-212	200	9	operators	operator	NOUN
gujaf-212	200	10	was	be	AUX
gujaf-212	200	11	3.88	3.88	NUM
gujaf-212	200	12	years	year	NOUN
gujaf-212	200	13	in	in	ADP
gujaf-212	200	14	managerial	managerial	ADJ
gujaf-212	200	15	positions	position	NOUN
gujaf-212	200	16	,	,	PUNCT
gujaf-212	200	17	while	while	SCONJ
gujaf-212	200	18	the	the	DET
gujaf-212	200	19	mean	mean	ADJ
gujaf-212	200	20	tenure	tenure	NOUN
gujaf-212	200	21	of	of	ADP
gujaf-212	200	22	cps	cps	PROPN
gujaf-212	200	23	enrolment	enrolment	PROPN
gujaf-212	200	24	for	for	ADP
gujaf-212	200	25	cps	cps	PROPN
gujaf-212	200	26	participants	participant	NOUN
gujaf-212	200	27	was	be	AUX
gujaf-212	200	28	9.56	9.56	NUM
gujaf-212	200	29	years	year	NOUN
gujaf-212	200	30	4	4	NUM
gujaf-212	200	31	.	.	PUNCT
gujaf-212	200	32	measurement	measurement	NOUN
gujaf-212	200	33	model	model	PROPN
gujaf-212	200	34	assessment	assessment	NOUN
gujaf-212	200	35	based	base	VERB
gujaf-212	200	36	on	on	ADP
gujaf-212	200	37	pls	pls	PROPN
gujaf-212	200	38	-	-	PUNCT
gujaf-212	200	39	sem	sem	NOUN
gujaf-212	200	40	algorithm	algorithm	NOUN
gujaf-212	200	41	model	model	NOUN
gujaf-212	200	42	in	in	ADP
gujaf-212	200	43	figure	figure	NOUN
gujaf-212	200	44	1	1	NUM
gujaf-212	200	45	,	,	PUNCT
gujaf-212	200	46	the	the	DET
gujaf-212	200	47	outer	outer	ADJ
gujaf-212	200	48	loading	loading	NOUN
gujaf-212	200	49	of	of	ADP
gujaf-212	200	50	all	all	DET
gujaf-212	200	51	the	the	DET
gujaf-212	200	52	items	item	NOUN
gujaf-212	200	53	is	be	AUX
gujaf-212	200	54	above	above	ADP
gujaf-212	200	55	the	the	DET
gujaf-212	200	56	minimum	minimum	ADJ
gujaf-212	200	57	threshold	threshold	NOUN
gujaf-212	200	58	of	of	ADP
gujaf-212	200	59	0.5	0.5	NUM
gujaf-212	200	60	recommended	recommend	VERB
gujaf-212	200	61	by	by	ADP
gujaf-212	200	62	(	(	PUNCT
gujaf-212	200	63	hair	hair	NOUN
gujaf-212	200	64	jr	jr	PROPN
gujaf-212	200	65	.	.	PROPN
gujaf-212	200	66	et	et	PROPN
gujaf-212	200	67	al	al	PROPN
gujaf-212	200	68	.	.	PROPN
gujaf-212	201	1	(	(	PUNCT
gujaf-212	201	2	2017	2017	NUM
gujaf-212	201	3	)	)	PUNCT
gujaf-212	201	4	.	.	PUNCT
gujaf-212	202	1	the	the	DET
gujaf-212	202	2	internal	internal	ADJ
gujaf-212	202	3	consistency	consistency	NOUN
gujaf-212	202	4	of	of	ADP
gujaf-212	202	5	the	the	DET
gujaf-212	202	6	construct	construct	NOUN
gujaf-212	202	7	was	be	AUX
gujaf-212	202	8	assessed	assess	VERB
gujaf-212	202	9	with	with	ADP
gujaf-212	202	10	cronbach	cronbach	PROPN
gujaf-212	202	11	’s	’s	PART
gujaf-212	202	12	alpha	alpha	NOUN
gujaf-212	202	13	and	and	CCONJ
gujaf-212	202	14	composite	composite	ADJ
gujaf-212	202	15	reliability	reliability	NOUN
gujaf-212	202	16	estimates	estimate	NOUN
gujaf-212	202	17	which	which	PRON
gujaf-212	202	18	all	all	PRON
gujaf-212	202	19	reported	report	VERB
gujaf-212	202	20	above	above	ADP
gujaf-212	202	21	0.7	0.7	NUM
gujaf-212	202	22	recommended	recommend	VERB
gujaf-212	202	23	by	by	ADP
gujaf-212	202	24	hair	hair	NOUN
gujaf-212	202	25	jr	jr	PROPN
gujaf-212	202	26	.	.	PROPN
gujaf-212	202	27	et	et	PROPN
gujaf-212	202	28	al	al	PROPN
gujaf-212	202	29	(	(	PUNCT
gujaf-212	202	30	see	see	VERB
gujaf-212	202	31	table	table	NOUN
gujaf-212	202	32	1	1	NUM
gujaf-212	202	33	)	)	PUNCT
gujaf-212	202	34	.	.	PUNCT
gujaf-212	203	1	the	the	DET
gujaf-212	203	2	convergent	convergent	ADJ
gujaf-212	203	3	validity	validity	NOUN
gujaf-212	203	4	of	of	ADP
gujaf-212	203	5	items	item	NOUN
gujaf-212	203	6	to	to	PART
gujaf-212	203	7	measure	measure	VERB
gujaf-212	203	8	the	the	DET
gujaf-212	203	9	constructs	construct	NOUN
gujaf-212	203	10	was	be	AUX
gujaf-212	203	11	also	also	ADV
gujaf-212	203	12	found	find	VERB
gujaf-212	203	13	to	to	PART
gujaf-212	203	14	be	be	AUX
gujaf-212	203	15	acceptable	acceptable	ADJ
gujaf-212	203	16	with	with	ADP
gujaf-212	203	17	average	average	ADJ
gujaf-212	203	18	variance	variance	NOUN
gujaf-212	203	19	explained	explain	VERB
gujaf-212	203	20	(	(	PUNCT
gujaf-212	203	21	ave	ave	NOUN
gujaf-212	203	22	)	)	PUNCT
gujaf-212	203	23	above	above	ADP
gujaf-212	203	24	minimum	minimum	ADJ
gujaf-212	203	25	estimate	estimate	NOUN
gujaf-212	203	26	of	of	ADP
gujaf-212	203	27	0.5	0.5	NUM
gujaf-212	203	28	recommended	recommend	VERB
gujaf-212	203	29	by	by	ADP
gujaf-212	203	30	bagozzi	bagozzi	NOUN
gujaf-212	203	31	and	and	CCONJ
gujaf-212	203	32	yi	yi	PROPN
gujaf-212	203	33	(	(	PUNCT
gujaf-212	203	34	1998	1998	NUM
gujaf-212	203	35	)	)	PUNCT
gujaf-212	203	36	.	.	PUNCT
gujaf-212	204	1	the	the	DET
gujaf-212	204	2	discriminant	discriminant	ADJ
gujaf-212	204	3	validity	validity	NOUN
gujaf-212	204	4	of	of	ADP
gujaf-212	204	5	the	the	DET
gujaf-212	204	6	constructs	construct	NOUN
gujaf-212	204	7	was	be	AUX
gujaf-212	204	8	assessed	assess	VERB
gujaf-212	204	9	using	use	VERB
gujaf-212	204	10	cross	cross	NOUN
gujaf-212	204	11	-	-	ADJ
gujaf-212	204	12	loading	loading	NOUN
gujaf-212	204	13	(	(	PUNCT
gujaf-212	204	14	appendix	appendix	NOUN
gujaf-212	204	15	1	1	NUM
gujaf-212	204	16	)	)	PUNCT
gujaf-212	204	17	,	,	PUNCT
gujaf-212	204	18	fornell	fornell	PROPN
gujaf-212	204	19	lackeker	lackeker	NOUN
gujaf-212	204	20	(	(	PUNCT
gujaf-212	204	21	table	table	NOUN
gujaf-212	204	22	2	2	NUM
gujaf-212	204	23	)	)	PUNCT
gujaf-212	204	24	and	and	CCONJ
gujaf-212	204	25	heterotrait	heterotrait	NOUN
gujaf-212	204	26	-	-	PUNCT
gujaf-212	204	27	monotrait	monotrait	NOUN
gujaf-212	204	28	ratio	ratio	NOUN
gujaf-212	204	29	(	(	PUNCT
gujaf-212	204	30	htmt	htmt	PROPN
gujaf-212	204	31	)	)	PUNCT
gujaf-212	204	32	(	(	PUNCT
gujaf-212	204	33	appendix	appendix	NOUN
gujaf-212	204	34	2	2	NUM
gujaf-212	204	35	)	)	PUNCT
gujaf-212	204	36	criteria	criterion	NOUN
gujaf-212	204	37	which	which	PRON
gujaf-212	204	38	all	all	PRON
gujaf-212	204	39	confirmed	confirm	VERB
gujaf-212	204	40	the	the	DET
gujaf-212	204	41	constructs	construct	NOUN
gujaf-212	204	42	were	be	AUX
gujaf-212	204	43	free	free	ADJ
gujaf-212	204	44	from	from	ADP
gujaf-212	204	45	discriminant	discriminant	ADJ
gujaf-212	204	46	validity	validity	NOUN
gujaf-212	204	47	threat	threat	NOUN
gujaf-212	204	48	.	.	PUNCT
gujaf-212	205	1	table	table	NOUN
gujaf-212	205	2	1	1	NUM
gujaf-212	205	3	:	:	PUNCT
gujaf-212	205	4	outer	outer	ADJ
gujaf-212	205	5	loading	loading	NOUN
gujaf-212	205	6	,	,	PUNCT
gujaf-212	205	7	cronbach	cronbach	VERB
gujaf-212	205	8	’s	’s	PART
gujaf-212	205	9	alpha	alpha	NOUN
gujaf-212	205	10	,	,	PUNCT
gujaf-212	205	11	composite	composite	ADJ
gujaf-212	205	12	reliability	reliability	NOUN
gujaf-212	205	13	and	and	CCONJ
gujaf-212	205	14	average	average	ADJ
gujaf-212	205	15	variance	variance	NOUN
gujaf-212	205	16	explained	explain	VERB
gujaf-212	205	17	outer	outer	ADJ
gujaf-212	205	18	loading	loading	NOUN
gujaf-212	205	19	range	range	NOUN
gujaf-212	205	20	cronbach	cronbach	NOUN
gujaf-212	205	21	's	's	PART
gujaf-212	205	22	alpha	alpha	ADJ
gujaf-212	205	23	composite	composite	ADJ
gujaf-212	205	24	reliability	reliability	NOUN
gujaf-212	205	25	(	(	PUNCT
gujaf-212	205	26	rho_a	rho_a	NOUN
gujaf-212	205	27	)	)	PUNCT
gujaf-212	205	28	composite	composite	ADJ
gujaf-212	205	29	reliability	reliability	NOUN
gujaf-212	205	30	(	(	PUNCT
gujaf-212	205	31	rho_c	rho_c	NOUN
gujaf-212	205	32	)	)	PUNCT
gujaf-212	205	33	average	average	ADJ
gujaf-212	205	34	variance	variance	NOUN
gujaf-212	205	35	extracted	extract	VERB
gujaf-212	205	36	(	(	PUNCT
gujaf-212	205	37	ave	ave	NOUN
gujaf-212	205	38	)	)	PUNCT
gujaf-212	205	39	cpss	cpss	PROPN
gujaf-212	205	40	0.7690.839	0.7690.839	NUM
gujaf-212	205	41	0.869	0.869	NUM
gujaf-212	205	42	0.885	0.885	NUM
gujaf-212	205	43	0.904	0.904	NUM
gujaf-212	205	44	0.653	0.653	NUM
gujaf-212	205	45	trans	trans	NOUN
gujaf-212	205	46	0.6130.866	0.6130.866	NOUN
gujaf-212	206	1	0.909	0.909	NUM
gujaf-212	206	2	0.924	0.924	NUM
gujaf-212	206	3	0.922	0.922	NUM
gujaf-212	206	4	0.600	0.600	NUM
gujaf-212	206	5	comp	comp	NOUN
gujaf-212	206	6	0.9140.952	0.9140.952	NOUN
gujaf-212	206	7	0.860	0.860	NUM
gujaf-212	206	8	0.812	0.812	NUM
gujaf-212	206	9	0.971	0.971	NUM
gujaf-212	206	10	0.868	0.868	NUM
gujaf-212	206	11	gusau	gusau	ADJ
gujaf-212	206	12	journal	journal	NOUN
gujaf-212	206	13	of	of	ADP
gujaf-212	206	14	accounting	accounting	NOUN
gujaf-212	206	15	and	and	CCONJ
gujaf-212	206	16	finance	finance	NOUN
gujaf-212	206	17	,	,	PUNCT
gujaf-212	206	18	vol	vol	NOUN
gujaf-212	206	19	.	.	PROPN
gujaf-212	206	20	4	4	NUM
gujaf-212	206	21	,	,	PUNCT
gujaf-212	206	22	issue	issue	NOUN
gujaf-212	206	23	1	1	NUM
gujaf-212	206	24	,	,	PUNCT
gujaf-212	206	25	april	april	PROPN
gujaf-212	206	26	,	,	PUNCT
gujaf-212	206	27	2023	2023	NUM
gujaf-212	206	28	143	143	NUM
gujaf-212	206	29	table	table	NOUN
gujaf-212	206	30	2	2	NUM
gujaf-212	206	31	fornell	fornell	NOUN
gujaf-212	206	32	-	-	PUNCT
gujaf-212	206	33	larcker	larcker	NOUN
gujaf-212	206	34	criterion	criterion	NOUN
gujaf-212	206	35	comp	comp	PROPN
gujaf-212	206	36	cpss	cpss	PROPN
gujaf-212	206	37	trans	trans	PROPN
gujaf-212	206	38	comp	comp	PROPN
gujaf-212	206	39	0.932	0.932	NUM
gujaf-212	206	40	cpss	cpss	NOUN
gujaf-212	206	41	0.089	0.089	NUM
gujaf-212	206	42	0.808	0.808	NUM
gujaf-212	206	43	trans	tran	NOUN
gujaf-212	206	44	0.135	0.135	NUM
gujaf-212	206	45	0.328	0.328	NUM
gujaf-212	206	46	0.775	0.775	NUM
gujaf-212	206	47	structural	structural	ADJ
gujaf-212	206	48	model	model	NOUN
gujaf-212	206	49	assessment	assessment	NOUN
gujaf-212	206	50	the	the	DET
gujaf-212	206	51	multicollinearity	multicollinearity	NOUN
gujaf-212	206	52	of	of	ADP
gujaf-212	206	53	the	the	DET
gujaf-212	206	54	endogenous	endogenous	ADJ
gujaf-212	206	55	variables	variable	NOUN
gujaf-212	206	56	was	be	AUX
gujaf-212	206	57	assessed	assess	VERB
gujaf-212	206	58	using	use	VERB
gujaf-212	206	59	variance	variance	NOUN
gujaf-212	206	60	inflation	inflation	NOUN
gujaf-212	206	61	factor	factor	NOUN
gujaf-212	206	62	(	(	PUNCT
gujaf-212	206	63	vif	vif	NOUN
gujaf-212	206	64	)	)	PUNCT
gujaf-212	206	65	and	and	CCONJ
gujaf-212	206	66	tolerance	tolerance	NOUN
gujaf-212	206	67	level	level	NOUN
gujaf-212	206	68	estimates	estimate	NOUN
gujaf-212	206	69	.	.	PUNCT
gujaf-212	207	1	trans	tran	NOUN
gujaf-212	207	2	and	and	CCONJ
gujaf-212	207	3	comp	comp	PROPN
gujaf-212	207	4	reported	report	VERB
gujaf-212	207	5	vif	vif	NOUN
gujaf-212	207	6	of	of	ADP
gujaf-212	207	7	1.019	1.019	NUM
gujaf-212	207	8	and	and	CCONJ
gujaf-212	207	9	1.034	1.034	NUM
gujaf-212	207	10	with	with	ADP
gujaf-212	207	11	tolerance	tolerance	NOUN
gujaf-212	207	12	level	level	NOUN
gujaf-212	207	13	of	of	ADP
gujaf-212	207	14	0.981	0.981	NUM
gujaf-212	207	15	and	and	CCONJ
gujaf-212	207	16	0.967	0.967	NUM
gujaf-212	207	17	respectively	respectively	ADV
gujaf-212	207	18	.	.	PUNCT
gujaf-212	208	1	according	accord	VERB
gujaf-212	208	2	to	to	ADP
gujaf-212	208	3	(	(	PUNCT
gujaf-212	208	4	tabachnick	tabachnick	NOUN
gujaf-212	208	5	&	&	CCONJ
gujaf-212	208	6	fidell	fidell	PROPN
gujaf-212	208	7	,	,	PUNCT
gujaf-212	208	8	2013	2013	NUM
gujaf-212	208	9	)	)	PUNCT
gujaf-212	208	10	,	,	PUNCT
gujaf-212	208	11	a	a	DET
gujaf-212	208	12	vif	vif	NOUN
gujaf-212	208	13	of	of	ADP
gujaf-212	208	14	less	less	ADJ
gujaf-212	208	15	than	than	ADP
gujaf-212	208	16	5	5	NUM
gujaf-212	208	17	and	and	CCONJ
gujaf-212	208	18	tolerance	tolerance	NOUN
gujaf-212	208	19	level	level	NOUN
gujaf-212	208	20	of	of	ADP
gujaf-212	208	21	greater	great	ADJ
gujaf-212	208	22	than	than	ADP
gujaf-212	208	23	0.2	0.2	NUM
gujaf-212	208	24	indicate	indicate	VERB
gujaf-212	208	25	no	no	DET
gujaf-212	208	26	multicollinearity	multicollinearity	NOUN
gujaf-212	208	27	threat	threat	NOUN
gujaf-212	208	28	among	among	ADP
gujaf-212	208	29	exogenous	exogenous	ADJ
gujaf-212	208	30	constructs	construct	NOUN
gujaf-212	208	31	of	of	ADP
gujaf-212	208	32	a	a	DET
gujaf-212	208	33	model	model	NOUN
gujaf-212	208	34	.	.	PUNCT
gujaf-212	209	1	therefore	therefore	ADV
gujaf-212	209	2	,	,	PUNCT
gujaf-212	209	3	no	no	DET
gujaf-212	209	4	threat	threat	NOUN
gujaf-212	209	5	of	of	ADP
gujaf-212	209	6	multicollinearity	multicollinearity	NOUN
gujaf-212	209	7	in	in	ADP
gujaf-212	209	8	our	our	PRON
gujaf-212	209	9	model	model	NOUN
gujaf-212	209	10	.	.	PUNCT
gujaf-212	210	1	the	the	DET
gujaf-212	210	2	model	model	NOUN
gujaf-212	210	3	reported	report	VERB
gujaf-212	210	4	r	r	NOUN
gujaf-212	210	5	-	-	NOUN
gujaf-212	210	6	square	square	NOUN
gujaf-212	210	7	of	of	ADP
gujaf-212	210	8	0.109	0.109	NUM
gujaf-212	210	9	and	and	CCONJ
gujaf-212	210	10	adjusted	adjust	VERB
gujaf-212	210	11	r	r	NOUN
gujaf-212	210	12	-	-	NOUN
gujaf-212	210	13	square	square	NOUN
gujaf-212	210	14	of	of	ADP
gujaf-212	210	15	0.106	0.106	NUM
gujaf-212	210	16	indicating	indicate	VERB
gujaf-212	210	17	minimal	minimal	ADJ
gujaf-212	210	18	effect	effect	NOUN
gujaf-212	210	19	of	of	ADP
gujaf-212	210	20	tran	tran	PROPN
gujaf-212	210	21	comp	comp	PROPN
gujaf-212	210	22	on	on	ADP
gujaf-212	210	23	the	the	DET
gujaf-212	210	24	cpss	cpss	NOUN
gujaf-212	210	25	.	.	PUNCT
gujaf-212	211	1	both	both	DET
gujaf-212	211	2	tran	tran	PROPN
gujaf-212	211	3	and	and	CCONJ
gujaf-212	211	4	comp	comp	NOUN
gujaf-212	211	5	have	have	VERB
gujaf-212	211	6	small	small	ADJ
gujaf-212	211	7	effect	effect	NOUN
gujaf-212	211	8	sizes	size	NOUN
gujaf-212	211	9	with	with	ADP
gujaf-212	211	10	f	f	PROPN
gujaf-212	211	11	-	-	PUNCT
gujaf-212	211	12	square	square	NOUN
gujaf-212	211	13	of	of	ADP
gujaf-212	211	14	0.022	0.022	NUM
gujaf-212	211	15	and	and	CCONJ
gujaf-212	211	16	0.025	0.025	NUM
gujaf-212	211	17	respectively	respectively	ADV
gujaf-212	211	18	.	.	PUNCT
gujaf-212	212	1	stone	stone	NOUN
gujaf-212	212	2	-	-	PUNCT
gujaf-212	212	3	geisser	geisser	NOUN
gujaf-212	212	4	(	(	PUNCT
gujaf-212	212	5	q2	q2	NOUN
gujaf-212	212	6	)	)	PUNCT
gujaf-212	212	7	of	of	ADP
gujaf-212	212	8	0.07	0.07	NUM
gujaf-212	212	9	which	which	PRON
gujaf-212	212	10	is	be	AUX
gujaf-212	212	11	above	above	ADP
gujaf-212	212	12	zero	zero	NUM
gujaf-212	212	13	also	also	ADV
gujaf-212	212	14	showed	show	VERB
gujaf-212	212	15	that	that	SCONJ
gujaf-212	212	16	the	the	DET
gujaf-212	212	17	model	model	NOUN
gujaf-212	212	18	has	have	VERB
gujaf-212	212	19	predictive	predictive	ADJ
gujaf-212	212	20	validity	validity	NOUN
gujaf-212	212	21	.	.	PUNCT
gujaf-212	213	1	table	table	NOUN
gujaf-212	213	2	3	3	NUM
gujaf-212	213	3	:	:	PUNCT
gujaf-212	213	4	variance	variance	NOUN
gujaf-212	213	5	inflation	inflation	NOUN
gujaf-212	213	6	factor	factor	NOUN
gujaf-212	213	7	(	(	PUNCT
gujaf-212	213	8	vif	vif	NOUN
gujaf-212	213	9	)	)	PUNCT
gujaf-212	213	10	and	and	CCONJ
gujaf-212	213	11	tolerance	tolerance	NOUN
gujaf-212	213	12	level	level	NOUN
gujaf-212	213	13	estimates	estimate	NOUN
gujaf-212	213	14	constructs	construct	VERB
gujaf-212	213	15	variance	variance	NOUN
gujaf-212	213	16	inflation	inflation	NOUN
gujaf-212	213	17	factor	factor	NOUN
gujaf-212	213	18	tolerance	tolerance	NOUN
gujaf-212	213	19	level	level	NOUN
gujaf-212	213	20	trans	trans	PROPN
gujaf-212	213	21	comp	comp	NOUN
gujaf-212	213	22	1.019	1.019	NUM
gujaf-212	213	23	1.034	1.034	NUM
gujaf-212	213	24	0.981	0.981	NUM
gujaf-212	213	25	1.034	1.034	NUM
gujaf-212	213	26	figure	figure	NOUN
gujaf-212	213	27	1	1	NUM
gujaf-212	213	28	:	:	PUNCT
gujaf-212	213	29	pls	pls	ADJ
gujaf-212	213	30	-	-	PUNCT
gujaf-212	213	31	sem	sem	NOUN
gujaf-212	213	32	algorithm	algorithm	NOUN
gujaf-212	213	33	model	model	NOUN
gujaf-212	213	34	gusau	gusau	PROPN
gujaf-212	213	35	journal	journal	PROPN
gujaf-212	213	36	of	of	ADP
gujaf-212	213	37	accounting	accounting	NOUN
gujaf-212	213	38	and	and	CCONJ
gujaf-212	213	39	finance	finance	NOUN
gujaf-212	213	40	,	,	PUNCT
gujaf-212	213	41	vol	vol	NOUN
gujaf-212	213	42	.	.	PROPN
gujaf-212	213	43	4	4	NUM
gujaf-212	213	44	,	,	PUNCT
gujaf-212	213	45	issue	issue	NOUN
gujaf-212	213	46	1	1	NUM
gujaf-212	213	47	,	,	PUNCT
gujaf-212	213	48	april	april	PROPN
gujaf-212	213	49	,	,	PUNCT
gujaf-212	213	50	2023	2023	NUM
gujaf-212	213	51	144	144	NUM
gujaf-212	213	52	hypothesis	hypothesis	NOUN
gujaf-212	213	53	testing	testing	NOUN
gujaf-212	213	54	and	and	CCONJ
gujaf-212	213	55	discussion	discussion	NOUN
gujaf-212	213	56	of	of	ADP
gujaf-212	213	57	findings	finding	NOUN
gujaf-212	213	58	transparency	transparency	NOUN
gujaf-212	213	59	and	and	CCONJ
gujaf-212	213	60	contributory	contributory	NOUN
gujaf-212	213	61	pension	pension	NOUN
gujaf-212	213	62	scheme	scheme	NOUN
gujaf-212	213	63	sustainability	sustainability	NOUN
gujaf-212	213	64	in	in	ADP
gujaf-212	213	65	table	table	NOUN
gujaf-212	213	66	4	4	NUM
gujaf-212	213	67	,	,	PUNCT
gujaf-212	213	68	the	the	DET
gujaf-212	213	69	results	result	NOUN
gujaf-212	213	70	of	of	ADP
gujaf-212	213	71	h1	h1	PROPN
gujaf-212	213	72	were	be	AUX
gujaf-212	213	73	shown	show	VERB
gujaf-212	213	74	on	on	ADP
gujaf-212	213	75	the	the	DET
gujaf-212	213	76	path	path	NOUN
gujaf-212	213	77	trans	trans	PROPN
gujaf-212	213	78	to	to	PART
gujaf-212	213	79	cpss	cpss	VERB
gujaf-212	213	80	.	.	PUNCT
gujaf-212	214	1	the	the	DET
gujaf-212	214	2	path	path	NOUN
gujaf-212	214	3	results	result	NOUN
gujaf-212	214	4	(	(	PUNCT
gujaf-212	214	5	β=	β=	NOUN
gujaf-212	214	6	0.322	0.322	NUM
gujaf-212	214	7	,	,	PUNCT
gujaf-212	214	8	t=4.840	t=4.840	NUM
gujaf-212	214	9	,	,	PUNCT
gujaf-212	214	10	p=	p=	NOUN
gujaf-212	214	11	.000	.000	NUM
gujaf-212	214	12	)	)	PUNCT
gujaf-212	214	13	showed	show	VERB
gujaf-212	214	14	that	that	SCONJ
gujaf-212	214	15	the	the	DET
gujaf-212	214	16	hypothesis	hypothesis	NOUN
gujaf-212	214	17	was	be	AUX
gujaf-212	214	18	supported	support	VERB
gujaf-212	214	19	.	.	PUNCT
gujaf-212	215	1	thus	thus	ADV
gujaf-212	215	2	,	,	PUNCT
gujaf-212	215	3	h1	h1	PROPN
gujaf-212	215	4	is	be	AUX
gujaf-212	215	5	positive	positive	ADJ
gujaf-212	215	6	and	and	CCONJ
gujaf-212	215	7	significant	significant	ADJ
gujaf-212	215	8	.	.	PUNCT
gujaf-212	216	1	the	the	DET
gujaf-212	216	2	positive	positive	ADJ
gujaf-212	216	3	finding	finding	NOUN
gujaf-212	216	4	of	of	ADP
gujaf-212	216	5	the	the	DET
gujaf-212	216	6	study	study	NOUN
gujaf-212	216	7	is	be	AUX
gujaf-212	216	8	consistent	consistent	ADJ
gujaf-212	216	9	with	with	ADP
gujaf-212	216	10	previous	previous	ADJ
gujaf-212	216	11	studies	study	NOUN
gujaf-212	216	12	(	(	PUNCT
gujaf-212	216	13	doménech	doménech	NOUN
gujaf-212	216	14	&	&	CCONJ
gujaf-212	216	15	melguizo	melguizo	PROPN
gujaf-212	216	16	,	,	PUNCT
gujaf-212	216	17	2008	2008	NUM
gujaf-212	216	18	;	;	PUNCT
gujaf-212	216	19	hess	hess	NOUN
gujaf-212	216	20	,	,	PUNCT
gujaf-212	216	21	2005	2005	NUM
gujaf-212	216	22	)	)	PUNCT
gujaf-212	216	23	that	that	PRON
gujaf-212	216	24	also	also	ADV
gujaf-212	216	25	report	report	VERB
gujaf-212	216	26	a	a	DET
gujaf-212	216	27	positive	positive	ADJ
gujaf-212	216	28	and	and	CCONJ
gujaf-212	216	29	significant	significant	ADJ
gujaf-212	216	30	effect	effect	NOUN
gujaf-212	216	31	of	of	ADP
gujaf-212	216	32	transparency	transparency	NOUN
gujaf-212	216	33	.	.	PUNCT
gujaf-212	217	1	the	the	DET
gujaf-212	217	2	finding	finding	NOUN
gujaf-212	217	3	is	be	AUX
gujaf-212	217	4	also	also	ADV
gujaf-212	217	5	in	in	ADP
gujaf-212	217	6	line	line	NOUN
gujaf-212	217	7	with	with	ADP
gujaf-212	217	8	the	the	DET
gujaf-212	217	9	submission	submission	NOUN
gujaf-212	217	10	of	of	ADP
gujaf-212	217	11	rocha	rocha	PROPN
gujaf-212	217	12	et	et	PROPN
gujaf-212	217	13	al	al	PROPN
gujaf-212	217	14	.	.	PROPN
gujaf-212	218	1	(	(	PUNCT
gujaf-212	218	2	2001	2001	NUM
gujaf-212	218	3	)	)	PUNCT
gujaf-212	218	4	that	that	SCONJ
gujaf-212	218	5	transparency	transparency	NOUN
gujaf-212	218	6	is	be	AUX
gujaf-212	218	7	a	a	DET
gujaf-212	218	8	vital	vital	ADJ
gujaf-212	218	9	regulatory	regulatory	ADJ
gujaf-212	218	10	factor	factor	NOUN
gujaf-212	218	11	for	for	ADP
gujaf-212	218	12	the	the	DET
gujaf-212	218	13	successful	successful	ADJ
gujaf-212	218	14	implementation	implementation	NOUN
gujaf-212	218	15	of	of	ADP
gujaf-212	218	16	a	a	DET
gujaf-212	218	17	pension	pension	NOUN
gujaf-212	218	18	scheme	scheme	NOUN
gujaf-212	218	19	.	.	PUNCT
gujaf-212	219	1	transparency	transparency	NOUN
gujaf-212	219	2	facilitates	facilitate	VERB
gujaf-212	219	3	communication	communication	NOUN
gujaf-212	219	4	among	among	ADP
gujaf-212	219	5	the	the	DET
gujaf-212	219	6	stakeholders	stakeholder	NOUN
gujaf-212	219	7	in	in	ADP
gujaf-212	219	8	a	a	DET
gujaf-212	219	9	firm	firm	NOUN
gujaf-212	219	10	to	to	PART
gujaf-212	219	11	allow	allow	VERB
gujaf-212	219	12	a	a	DET
gujaf-212	219	13	free	free	ADJ
gujaf-212	219	14	flow	flow	NOUN
gujaf-212	219	15	of	of	ADP
gujaf-212	219	16	relevant	relevant	ADJ
gujaf-212	219	17	and	and	CCONJ
gujaf-212	219	18	timely	timely	ADJ
gujaf-212	219	19	information	information	NOUN
gujaf-212	219	20	to	to	ADP
gujaf-212	219	21	those	those	PRON
gujaf-212	219	22	who	who	PRON
gujaf-212	219	23	are	be	AUX
gujaf-212	219	24	affected	affect	VERB
gujaf-212	219	25	by	by	ADP
gujaf-212	219	26	the	the	DET
gujaf-212	219	27	operations	operation	NOUN
gujaf-212	219	28	of	of	ADP
gujaf-212	219	29	the	the	DET
gujaf-212	219	30	firms	firm	NOUN
gujaf-212	219	31	(	(	PUNCT
gujaf-212	219	32	crowther	crowther	PROPN
gujaf-212	219	33	&	&	CCONJ
gujaf-212	219	34	seifi	seifi	NOUN
gujaf-212	219	35	2011	2011	NUM
gujaf-212	219	36	;	;	PUNCT
gujaf-212	219	37	fernandez	fernandez	NOUN
gujaf-212	219	38	-	-	PUNCT
gujaf-212	219	39	feijoo	feijoo	NOUN
gujaf-212	219	40	et	et	PROPN
gujaf-212	219	41	al	al	PROPN
gujaf-212	219	42	.	.	PROPN
gujaf-212	219	43	2014	2014	NUM
gujaf-212	219	44	)	)	PUNCT
gujaf-212	219	45	.	.	PUNCT
gujaf-212	220	1	the	the	DET
gujaf-212	220	2	finding	finding	NOUN
gujaf-212	220	3	also	also	ADV
gujaf-212	220	4	asserts	assert	VERB
gujaf-212	220	5	that	that	SCONJ
gujaf-212	220	6	transparency	transparency	NOUN
gujaf-212	220	7	forces	force	NOUN
gujaf-212	220	8	discipline	discipline	VERB
gujaf-212	220	9	on	on	ADP
gujaf-212	220	10	trustees	trustee	NOUN
gujaf-212	220	11	of	of	ADP
gujaf-212	220	12	a	a	DET
gujaf-212	220	13	pension	pension	NOUN
gujaf-212	220	14	by	by	ADP
gujaf-212	220	15	facilitating	facilitate	VERB
gujaf-212	220	16	scrutiny	scrutiny	NOUN
gujaf-212	220	17	of	of	ADP
gujaf-212	220	18	the	the	DET
gujaf-212	220	19	pension	pension	NOUN
gujaf-212	220	20	manager	manager	NOUN
gujaf-212	220	21	’s	’s	PART
gujaf-212	220	22	performance	performance	NOUN
gujaf-212	220	23	which	which	PRON
gujaf-212	220	24	leads	lead	VERB
gujaf-212	220	25	to	to	ADP
gujaf-212	220	26	sustainable	sustainable	ADJ
gujaf-212	220	27	interest	interest	NOUN
gujaf-212	220	28	in	in	ADP
gujaf-212	220	29	serving	serve	VERB
gujaf-212	220	30	the	the	DET
gujaf-212	220	31	primary	primary	ADJ
gujaf-212	220	32	stakeholders	stakeholder	NOUN
gujaf-212	220	33	especially	especially	ADV
gujaf-212	220	34	plan	plan	VERB
gujaf-212	220	35	participants	participant	NOUN
gujaf-212	220	36	(	(	PUNCT
gujaf-212	220	37	hess	hess	NOUN
gujaf-212	220	38	,	,	PUNCT
gujaf-212	220	39	2005	2005	NUM
gujaf-212	220	40	)	)	PUNCT
gujaf-212	220	41	.	.	PUNCT
gujaf-212	221	1	thus	thus	ADV
gujaf-212	221	2	,	,	PUNCT
gujaf-212	221	3	the	the	DET
gujaf-212	221	4	flow	flow	NOUN
gujaf-212	221	5	of	of	ADP
gujaf-212	221	6	information	information	NOUN
gujaf-212	221	7	improves	improve	VERB
gujaf-212	221	8	the	the	DET
gujaf-212	221	9	level	level	NOUN
gujaf-212	221	10	of	of	ADP
gujaf-212	221	11	the	the	DET
gujaf-212	221	12	trust	trust	NOUN
gujaf-212	221	13	reposed	repose	VERB
gujaf-212	221	14	in	in	ADP
gujaf-212	221	15	operators	operator	NOUN
gujaf-212	221	16	of	of	ADP
gujaf-212	221	17	pension	pension	NOUN
gujaf-212	221	18	plans	plan	NOUN
gujaf-212	221	19	by	by	ADP
gujaf-212	221	20	the	the	DET
gujaf-212	221	21	public	public	NOUN
gujaf-212	221	22	.	.	PUNCT
gujaf-212	222	1	the	the	DET
gujaf-212	222	2	finding	finding	NOUN
gujaf-212	222	3	of	of	ADP
gujaf-212	222	4	the	the	DET
gujaf-212	222	5	study	study	NOUN
gujaf-212	222	6	is	be	AUX
gujaf-212	222	7	also	also	ADV
gujaf-212	222	8	consistent	consistent	ADJ
gujaf-212	222	9	with	with	ADP
gujaf-212	222	10	that	that	PRON
gujaf-212	222	11	of	of	ADP
gujaf-212	222	12	anantharaman	anantharaman	NOUN
gujaf-212	222	13	and	and	CCONJ
gujaf-212	222	14	chuk	chuk	PROPN
gujaf-212	222	15	(	(	PUNCT
gujaf-212	222	16	2017	2017	NUM
gujaf-212	222	17	)	)	PUNCT
gujaf-212	222	18	that	that	PRON
gujaf-212	222	19	also	also	ADV
gujaf-212	222	20	found	find	VERB
gujaf-212	222	21	that	that	SCONJ
gujaf-212	222	22	a	a	DET
gujaf-212	222	23	good	good	ADJ
gujaf-212	222	24	pension	pension	NOUN
gujaf-212	222	25	reform	reform	NOUN
gujaf-212	222	26	that	that	PRON
gujaf-212	222	27	delivers	deliver	VERB
gujaf-212	222	28	timely	timely	ADV
gujaf-212	222	29	maximal	maximal	ADJ
gujaf-212	222	30	information	information	NOUN
gujaf-212	222	31	to	to	PART
gujaf-212	222	32	plan	plan	VERB
gujaf-212	222	33	participants	participant	NOUN
gujaf-212	222	34	on	on	ADP
gujaf-212	222	35	their	their	PRON
gujaf-212	222	36	accounts	account	NOUN
gujaf-212	222	37	,	,	PUNCT
gujaf-212	222	38	details	detail	NOUN
gujaf-212	222	39	of	of	ADP
gujaf-212	222	40	the	the	DET
gujaf-212	222	41	flows	flow	NOUN
gujaf-212	222	42	in	in	ADP
gujaf-212	222	43	and	and	CCONJ
gujaf-212	222	44	out	out	ADP
gujaf-212	222	45	of	of	ADP
gujaf-212	222	46	the	the	DET
gujaf-212	222	47	account	account	NOUN
gujaf-212	222	48	,	,	PUNCT
gujaf-212	222	49	fees	fee	NOUN
gujaf-212	222	50	,	,	PUNCT
gujaf-212	222	51	and	and	CCONJ
gujaf-212	222	52	rates	rate	NOUN
gujaf-212	222	53	of	of	ADP
gujaf-212	222	54	return	return	NOUN
gujaf-212	222	55	improves	improve	VERB
gujaf-212	222	56	the	the	DET
gujaf-212	222	57	performance	performance	NOUN
gujaf-212	222	58	of	of	ADP
gujaf-212	222	59	the	the	DET
gujaf-212	222	60	pension	pension	NOUN
gujaf-212	222	61	plans	plan	NOUN
gujaf-212	222	62	.	.	PUNCT
gujaf-212	223	1	this	this	PRON
gujaf-212	223	2	keeps	keep	VERB
gujaf-212	223	3	the	the	DET
gujaf-212	223	4	plan	plan	NOUN
gujaf-212	223	5	participant	participant	NOUN
gujaf-212	223	6	informed	inform	VERB
gujaf-212	223	7	on	on	ADP
gujaf-212	223	8	the	the	DET
gujaf-212	223	9	financial	financial	ADJ
gujaf-212	223	10	worth	worth	NOUN
gujaf-212	223	11	of	of	ADP
gujaf-212	223	12	their	their	PRON
gujaf-212	223	13	pension	pension	NOUN
gujaf-212	223	14	contributions	contribution	NOUN
gujaf-212	223	15	.	.	PUNCT
gujaf-212	224	1	dolls	doll	NOUN
gujaf-212	224	2	et	et	PROPN
gujaf-212	224	3	al	al	PROPN
gujaf-212	224	4	.	.	PROPN
gujaf-212	225	1	(	(	PUNCT
gujaf-212	225	2	2018	2018	NUM
gujaf-212	225	3	)	)	PUNCT
gujaf-212	225	4	also	also	ADV
gujaf-212	225	5	stated	state	VERB
gujaf-212	225	6	that	that	SCONJ
gujaf-212	225	7	transparent	transparent	ADJ
gujaf-212	225	8	information	information	NOUN
gujaf-212	225	9	allows	allow	VERB
gujaf-212	225	10	plan	plan	VERB
gujaf-212	225	11	participants	participant	NOUN
gujaf-212	225	12	to	to	PART
gujaf-212	225	13	get	get	VERB
gujaf-212	225	14	feedback	feedback	NOUN
gujaf-212	225	15	and	and	CCONJ
gujaf-212	225	16	updates	update	NOUN
gujaf-212	225	17	about	about	ADP
gujaf-212	225	18	historical	historical	ADJ
gujaf-212	225	19	,	,	PUNCT
gujaf-212	225	20	current	current	ADJ
gujaf-212	225	21	and	and	CCONJ
gujaf-212	225	22	forecasted	forecast	VERB
gujaf-212	225	23	returns	return	NOUN
gujaf-212	225	24	on	on	ADP
gujaf-212	225	25	their	their	PRON
gujaf-212	225	26	pension	pension	NOUN
gujaf-212	225	27	assets	asset	NOUN
gujaf-212	225	28	and	and	CCONJ
gujaf-212	225	29	how	how	SCONJ
gujaf-212	225	30	they	they	PRON
gujaf-212	225	31	are	be	AUX
gujaf-212	225	32	allocated	allocate	VERB
gujaf-212	225	33	to	to	ADP
gujaf-212	225	34	various	various	ADJ
gujaf-212	225	35	investments	investment	NOUN
gujaf-212	225	36	.	.	PUNCT
gujaf-212	226	1	in	in	ADP
gujaf-212	226	2	nigeria	nigeria	PROPN
gujaf-212	226	3	,	,	PUNCT
gujaf-212	226	4	the	the	DET
gujaf-212	226	5	act	act	NOUN
gujaf-212	226	6	(	(	PUNCT
gujaf-212	226	7	2004	2004	NUM
gujaf-212	226	8	)	)	PUNCT
gujaf-212	226	9	mandates	mandate	VERB
gujaf-212	226	10	pfas	pfas	VERB
gujaf-212	226	11	to	to	PART
gujaf-212	226	12	render	render	VERB
gujaf-212	226	13	information	information	NOUN
gujaf-212	226	14	on	on	ADP
gujaf-212	226	15	their	their	PRON
gujaf-212	226	16	activities	activity	NOUN
gujaf-212	226	17	to	to	ADP
gujaf-212	226	18	both	both	CCONJ
gujaf-212	226	19	the	the	DET
gujaf-212	226	20	enrollees	enrollee	NOUN
gujaf-212	226	21	and	and	CCONJ
gujaf-212	226	22	pencomthe	pencomthe	DET
gujaf-212	226	23	regulatory	regulatory	ADJ
gujaf-212	226	24	agencyby	agencyby	NOUN
gujaf-212	226	25	rendering	render	VERB
gujaf-212	226	26	various	various	ADJ
gujaf-212	226	27	returns	return	NOUN
gujaf-212	226	28	.	.	PUNCT
gujaf-212	227	1	thus	thus	ADV
gujaf-212	227	2	,	,	PUNCT
gujaf-212	227	3	ensuring	ensure	VERB
gujaf-212	227	4	transparency	transparency	NOUN
gujaf-212	227	5	through	through	ADP
gujaf-212	227	6	adequate	adequate	ADJ
gujaf-212	227	7	regulatory	regulatory	ADJ
gujaf-212	227	8	frameworks	framework	NOUN
gujaf-212	227	9	is	be	AUX
gujaf-212	227	10	vital	vital	ADJ
gujaf-212	227	11	to	to	ADP
gujaf-212	227	12	the	the	DET
gujaf-212	227	13	sustainability	sustainability	NOUN
gujaf-212	227	14	of	of	ADP
gujaf-212	227	15	pension	pension	NOUN
gujaf-212	227	16	plans	plan	NOUN
gujaf-212	227	17	.	.	PUNCT
gujaf-212	228	1	compliance	compliance	NOUN
gujaf-212	228	2	and	and	CCONJ
gujaf-212	228	3	contributory	contributory	NOUN
gujaf-212	228	4	pension	pension	NOUN
gujaf-212	228	5	scheme	scheme	NOUN
gujaf-212	228	6	sustainability	sustainability	NOUN
gujaf-212	228	7	as	as	SCONJ
gujaf-212	228	8	shown	show	VERB
gujaf-212	228	9	in	in	ADP
gujaf-212	228	10	table	table	NOUN
gujaf-212	228	11	,	,	PUNCT
gujaf-212	228	12	h2	h2	NOUN
gujaf-212	228	13	on	on	ADP
gujaf-212	228	14	path	path	NOUN
gujaf-212	228	15	comp	comp	NOUN
gujaf-212	228	16	to	to	ADP
gujaf-212	228	17	cpss	cpss	NOUN
gujaf-212	228	18	with	with	ADP
gujaf-212	228	19	results	result	NOUN
gujaf-212	228	20	(	(	PUNCT
gujaf-212	228	21	β=	β=	NOUN
gujaf-212	228	22	0.045	0.045	NUM
gujaf-212	228	23	,	,	PUNCT
gujaf-212	228	24	t=0.701	t=0.701	NUM
gujaf-212	228	25	,	,	PUNCT
gujaf-212	228	26	p=	p=	NOUN
gujaf-212	228	27	.484	.484	NUM
gujaf-212	228	28	)	)	PUNCT
gujaf-212	228	29	showed	show	VERB
gujaf-212	228	30	the	the	DET
gujaf-212	228	31	hypothesis	hypothesis	NOUN
gujaf-212	228	32	was	be	AUX
gujaf-212	228	33	not	not	PART
gujaf-212	228	34	supported	support	VERB
gujaf-212	228	35	.	.	PUNCT
gujaf-212	229	1	thus	thus	ADV
gujaf-212	229	2	,	,	PUNCT
gujaf-212	229	3	the	the	DET
gujaf-212	229	4	h2	h2	NOUN
gujaf-212	229	5	was	be	AUX
gujaf-212	229	6	positive	positive	ADJ
gujaf-212	229	7	but	but	CCONJ
gujaf-212	229	8	not	not	PART
gujaf-212	229	9	significant	significant	ADJ
gujaf-212	229	10	.	.	PUNCT
gujaf-212	230	1	the	the	DET
gujaf-212	230	2	findings	finding	NOUN
gujaf-212	230	3	is	be	AUX
gujaf-212	230	4	in	in	ADP
gujaf-212	230	5	line	line	NOUN
gujaf-212	230	6	with	with	ADP
gujaf-212	230	7	kantudu	kantudu	NOUN
gujaf-212	230	8	(	(	PUNCT
gujaf-212	230	9	2005	2005	NUM
gujaf-212	230	10	,	,	PUNCT
gujaf-212	230	11	2008	2008	NUM
gujaf-212	230	12	)	)	PUNCT
gujaf-212	230	13	and	and	CCONJ
gujaf-212	230	14	bepristis	bepristis	PROPN
gujaf-212	230	15	and	and	CCONJ
gujaf-212	230	16	xu	xu	PROPN
gujaf-212	230	17	(	(	PUNCT
gujaf-212	230	18	2006	2006	NUM
gujaf-212	230	19	)	)	PUNCT
gujaf-212	230	20	.	.	PUNCT
gujaf-212	231	1	the	the	DET
gujaf-212	231	2	findings	finding	NOUN
gujaf-212	231	3	is	be	AUX
gujaf-212	231	4	contrary	contrary	ADJ
gujaf-212	231	5	that	that	PRON
gujaf-212	231	6	of	of	ADP
gujaf-212	231	7	sule	sule	NOUN
gujaf-212	231	8	and	and	CCONJ
gujaf-212	231	9	ezugwu	ezugwu	ADJ
gujaf-212	231	10	(	(	PUNCT
gujaf-212	231	11	2009	2009	NUM
gujaf-212	231	12	)	)	PUNCT
gujaf-212	231	13	that	that	DET
gujaf-212	231	14	compliance	compliance	NOUN
gujaf-212	231	15	with	with	ADP
gujaf-212	231	16	the	the	DET
gujaf-212	231	17	disclosure	disclosure	NOUN
gujaf-212	231	18	requirement	requirement	NOUN
gujaf-212	231	19	of	of	ADP
gujaf-212	231	20	employee	employee	NOUN
gujaf-212	231	21	retirement	retirement	NOUN
gujaf-212	231	22	benefits	benefit	NOUN
gujaf-212	231	23	significantly	significantly	ADV
gujaf-212	231	24	improves	improve	VERB
gujaf-212	231	25	at	at	ADP
gujaf-212	231	26	post	post	PROPN
gujaf-212	231	27	cps	cp	NOUN
gujaf-212	231	28	implementation	implementation	NOUN
gujaf-212	231	29	years	year	NOUN
gujaf-212	231	30	among	among	ADP
gujaf-212	231	31	nigerian	nigerian	ADJ
gujaf-212	231	32	listed	list	VERB
gujaf-212	231	33	companies	company	NOUN
gujaf-212	231	34	with	with	ADP
gujaf-212	231	35	variations	variation	NOUN
gujaf-212	231	36	among	among	ADP
gujaf-212	231	37	firms	firm	NOUN
gujaf-212	231	38	on	on	ADP
gujaf-212	231	39	compliance	compliance	NOUN
gujaf-212	231	40	with	with	ADP
gujaf-212	231	41	the	the	DET
gujaf-212	231	42	regulations	regulation	NOUN
gujaf-212	231	43	of	of	ADP
gujaf-212	231	44	cps	cps	PROPN
gujaf-212	231	45	.	.	PUNCT
gujaf-212	232	1	the	the	DET
gujaf-212	232	2	gusau	gusau	ADJ
gujaf-212	232	3	journal	journal	NOUN
gujaf-212	232	4	of	of	ADP
gujaf-212	232	5	accounting	accounting	NOUN
gujaf-212	232	6	and	and	CCONJ
gujaf-212	232	7	finance	finance	NOUN
gujaf-212	232	8	,	,	PUNCT
gujaf-212	232	9	vol	vol	NOUN
gujaf-212	232	10	.	.	PROPN
gujaf-212	232	11	4	4	NUM
gujaf-212	232	12	,	,	PUNCT
gujaf-212	232	13	issue	issue	NOUN
gujaf-212	232	14	1	1	NUM
gujaf-212	232	15	,	,	PUNCT
gujaf-212	232	16	april	april	PROPN
gujaf-212	232	17	,	,	PUNCT
gujaf-212	232	18	2023	2023	NUM
gujaf-212	232	19	145	145	NUM
gujaf-212	232	20	insignificant	insignificant	ADJ
gujaf-212	232	21	results	result	NOUN
gujaf-212	232	22	may	may	AUX
gujaf-212	232	23	have	have	AUX
gujaf-212	232	24	been	be	AUX
gujaf-212	232	25	the	the	DET
gujaf-212	232	26	case	case	NOUN
gujaf-212	232	27	for	for	ADP
gujaf-212	232	28	a	a	DET
gujaf-212	232	29	number	number	NOUN
gujaf-212	232	30	of	of	ADP
gujaf-212	232	31	reasons	reason	NOUN
gujaf-212	232	32	.	.	PUNCT
gujaf-212	233	1	empirical	empirical	ADJ
gujaf-212	233	2	evidence	evidence	NOUN
gujaf-212	233	3	affirmed	affirm	VERB
gujaf-212	233	4	low	low	ADJ
gujaf-212	233	5	level	level	NOUN
gujaf-212	233	6	of	of	ADP
gujaf-212	233	7	compliance	compliance	NOUN
gujaf-212	233	8	with	with	ADP
gujaf-212	233	9	the	the	DET
gujaf-212	233	10	provisions	provision	NOUN
gujaf-212	233	11	of	of	ADP
gujaf-212	233	12	the	the	DET
gujaf-212	233	13	act	act	NOUN
gujaf-212	233	14	(	(	PUNCT
gujaf-212	233	15	2004	2004	NUM
gujaf-212	233	16	)	)	PUNCT
gujaf-212	233	17	at	at	ADP
gujaf-212	233	18	the	the	DET
gujaf-212	233	19	level	level	NOUN
gujaf-212	233	20	of	of	ADP
gujaf-212	233	21	employers	employer	NOUN
gujaf-212	233	22	and	and	CCONJ
gujaf-212	233	23	cps	cps	PROPN
gujaf-212	233	24	operators	operator	NOUN
gujaf-212	233	25	with	with	ADP
gujaf-212	233	26	failures	failure	NOUN
gujaf-212	233	27	to	to	PART
gujaf-212	233	28	address	address	VERB
gujaf-212	233	29	complaints	complaint	NOUN
gujaf-212	233	30	for	for	ADP
gujaf-212	233	31	years	year	NOUN
gujaf-212	233	32	.	.	PUNCT
gujaf-212	234	1	for	for	ADP
gujaf-212	234	2	instance	instance	NOUN
gujaf-212	234	3	,	,	PUNCT
gujaf-212	234	4	ayegba	ayegba	PROPN
gujaf-212	234	5	et	et	PROPN
gujaf-212	234	6	al	al	PROPN
gujaf-212	234	7	.	.	PROPN
gujaf-212	235	1	(	(	PUNCT
gujaf-212	235	2	2013	2013	NUM
gujaf-212	235	3	)	)	PUNCT
gujaf-212	235	4	found	find	VERB
gujaf-212	235	5	that	that	SCONJ
gujaf-212	235	6	compliance	compliance	NOUN
gujaf-212	235	7	level	level	NOUN
gujaf-212	235	8	with	with	ADP
gujaf-212	235	9	cps	cp	NOUN
gujaf-212	235	10	among	among	ADP
gujaf-212	235	11	small	small	ADJ
gujaf-212	235	12	and	and	CCONJ
gujaf-212	235	13	medium	medium	ADJ
gujaf-212	235	14	enterprises	enterprise	NOUN
gujaf-212	235	15	was	be	AUX
gujaf-212	235	16	low	low	ADJ
gujaf-212	235	17	.	.	PUNCT
gujaf-212	236	1	with	with	ADP
gujaf-212	236	2	respect	respect	NOUN
gujaf-212	236	3	to	to	ADP
gujaf-212	236	4	the	the	DET
gujaf-212	236	5	public	public	ADJ
gujaf-212	236	6	sector	sector	NOUN
gujaf-212	236	7	,	,	PUNCT
gujaf-212	236	8	by	by	ADP
gujaf-212	236	9	the	the	DET
gujaf-212	236	10	end	end	NOUN
gujaf-212	236	11	of	of	ADP
gujaf-212	236	12	the	the	DET
gujaf-212	236	13	first	first	ADJ
gujaf-212	236	14	quarter	quarter	NOUN
gujaf-212	236	15	of	of	ADP
gujaf-212	236	16	2022	2022	NUM
gujaf-212	236	17	,	,	PUNCT
gujaf-212	236	18	the	the	DET
gujaf-212	236	19	problem	problem	NOUN
gujaf-212	236	20	has	have	AUX
gujaf-212	236	21	continued	continue	VERB
gujaf-212	236	22	unabated	unabated	ADJ
gujaf-212	236	23	as	as	ADP
gujaf-212	236	24	pencoms	pencom	NOUN
gujaf-212	236	25	’	'	PUNCT
gujaf-212	236	26	report	report	NOUN
gujaf-212	236	27	indicated	indicate	VERB
gujaf-212	236	28	that	that	SCONJ
gujaf-212	236	29	only	only	ADV
gujaf-212	236	30	four	four	NUM
gujaf-212	236	31	states	state	NOUN
gujaf-212	236	32	and	and	CCONJ
gujaf-212	236	33	the	the	DET
gujaf-212	236	34	federal	federal	ADJ
gujaf-212	236	35	governments	government	NOUN
gujaf-212	236	36	have	have	AUX
gujaf-212	236	37	commenced	commence	VERB
gujaf-212	236	38	remittance	remittance	NOUN
gujaf-212	236	39	of	of	ADP
gujaf-212	236	40	their	their	PRON
gujaf-212	236	41	employees	employee	NOUN
gujaf-212	236	42	cps	cps	NOUN
gujaf-212	236	43	contributions	contribution	NOUN
gujaf-212	236	44	(	(	PUNCT
gujaf-212	236	45	thecable	thecable	ADJ
gujaf-212	236	46	,	,	PUNCT
gujaf-212	236	47	2022	2022	NUM
gujaf-212	236	48	)	)	PUNCT
gujaf-212	236	49	.	.	PUNCT
gujaf-212	237	1	thus	thus	ADV
gujaf-212	237	2	,	,	PUNCT
gujaf-212	237	3	non	non	ADJ
gujaf-212	237	4	-	-	NOUN
gujaf-212	237	5	remittance	remittance	NOUN
gujaf-212	237	6	of	of	ADP
gujaf-212	237	7	deductions	deduction	NOUN
gujaf-212	237	8	and/or	and/or	CCONJ
gujaf-212	237	9	remittances	remittance	NOUN
gujaf-212	237	10	of	of	ADP
gujaf-212	237	11	pension	pension	NOUN
gujaf-212	237	12	contribution	contribution	NOUN
gujaf-212	237	13	by	by	ADP
gujaf-212	237	14	private	private	ADJ
gujaf-212	237	15	and	and	CCONJ
gujaf-212	237	16	public	public	ADJ
gujaf-212	237	17	organisations	organisation	NOUN
gujaf-212	237	18	enrolled	enrol	VERB
gujaf-212	237	19	under	under	ADP
gujaf-212	237	20	cps	cps	PROPN
gujaf-212	237	21	has	have	AUX
gujaf-212	237	22	become	become	VERB
gujaf-212	237	23	one	one	NUM
gujaf-212	237	24	of	of	ADP
gujaf-212	237	25	the	the	DET
gujaf-212	237	26	greatest	great	ADJ
gujaf-212	237	27	cps	cp	NOUN
gujaf-212	237	28	challenges	challenge	NOUN
gujaf-212	237	29	.	.	PUNCT
gujaf-212	238	1	in	in	ADP
gujaf-212	238	2	order	order	NOUN
gujaf-212	238	3	to	to	PART
gujaf-212	238	4	boost	boost	VERB
gujaf-212	238	5	the	the	DET
gujaf-212	238	6	remittance	remittance	NOUN
gujaf-212	238	7	of	of	ADP
gujaf-212	238	8	contributions	contribution	NOUN
gujaf-212	238	9	,	,	PUNCT
gujaf-212	238	10	pencom	pencom	PROPN
gujaf-212	238	11	recruited	recruit	VERB
gujaf-212	238	12	the	the	DET
gujaf-212	238	13	services	service	NOUN
gujaf-212	238	14	of	of	ADP
gujaf-212	238	15	173	173	NUM
gujaf-212	238	16	firms	firm	NOUN
gujaf-212	238	17	as	as	ADP
gujaf-212	238	18	recovery	recovery	NOUN
gujaf-212	238	19	agents	agent	NOUN
gujaf-212	238	20	in	in	ADP
gujaf-212	238	21	june	june	PROPN
gujaf-212	238	22	2012	2012	NUM
gujaf-212	238	23	.	.	PUNCT
gujaf-212	239	1	between	between	ADP
gujaf-212	239	2	june	june	PROPN
gujaf-212	239	3	2012	2012	NUM
gujaf-212	239	4	to	to	ADP
gujaf-212	239	5	june	june	PROPN
gujaf-212	239	6	2022	2022	NUM
gujaf-212	239	7	,	,	PUNCT
gujaf-212	239	8	the	the	DET
gujaf-212	239	9	agents	agent	NOUN
gujaf-212	239	10	recovered	recover	VERB
gujaf-212	239	11	a	a	DET
gujaf-212	239	12	total	total	NOUN
gujaf-212	239	13	of	of	ADP
gujaf-212	239	14	n11.44	n11.44	NOUN
gujaf-212	239	15	billion	billion	NUM
gujaf-212	239	16	which	which	PRON
gujaf-212	239	17	is	be	AUX
gujaf-212	239	18	a	a	DET
gujaf-212	239	19	paltry	paltry	ADJ
gujaf-212	239	20	sum	sum	NOUN
gujaf-212	239	21	of	of	ADP
gujaf-212	239	22	the	the	DET
gujaf-212	239	23	unremitted	unremitted	ADJ
gujaf-212	239	24	contributions	contribution	NOUN
gujaf-212	239	25	(	(	PUNCT
gujaf-212	239	26	thecable	thecable	ADJ
gujaf-212	239	27	,	,	PUNCT
gujaf-212	239	28	2022	2022	NUM
gujaf-212	239	29	)	)	PUNCT
gujaf-212	239	30	.	.	PUNCT
gujaf-212	240	1	reports	report	NOUN
gujaf-212	240	2	of	of	ADP
gujaf-212	240	3	non	non	NOUN
gujaf-212	240	4	-	-	NOUN
gujaf-212	240	5	compliance	compliance	NOUN
gujaf-212	240	6	by	by	ADP
gujaf-212	240	7	pfas	pfas	NOUN
gujaf-212	240	8	on	on	ADP
gujaf-212	240	9	investment	investment	NOUN
gujaf-212	240	10	limits	limit	NOUN
gujaf-212	240	11	;	;	PUNCT
gujaf-212	240	12	delay	delay	NOUN
gujaf-212	240	13	in	in	ADP
gujaf-212	240	14	the	the	DET
gujaf-212	240	15	payment	payment	NOUN
gujaf-212	240	16	of	of	ADP
gujaf-212	240	17	retirement	retirement	NOUN
gujaf-212	240	18	benefits	benefit	NOUN
gujaf-212	240	19	;	;	PUNCT
gujaf-212	240	20	receipt	receipt	NOUN
gujaf-212	240	21	of	of	ADP
gujaf-212	240	22	pension	pension	NOUN
gujaf-212	240	23	contributions	contribution	NOUN
gujaf-212	240	24	without	without	ADP
gujaf-212	240	25	appropriate	appropriate	ADJ
gujaf-212	240	26	schedules	schedule	NOUN
gujaf-212	240	27	;	;	PUNCT
gujaf-212	240	28	unresolved	unresolved	ADJ
gujaf-212	240	29	customer	customer	NOUN
gujaf-212	240	30	complaints	complaint	NOUN
gujaf-212	240	31	;	;	PUNCT
gujaf-212	240	32	and	and	CCONJ
gujaf-212	240	33	non	non	NOUN
gujaf-212	240	34	-	-	NOUN
gujaf-212	240	35	implementation	implementation	NOUN
gujaf-212	240	36	of	of	ADP
gujaf-212	240	37	disaster	disaster	NOUN
gujaf-212	240	38	recovery	recovery	NOUN
gujaf-212	240	39	plans	plan	NOUN
gujaf-212	240	40	weigh	weigh	VERB
gujaf-212	240	41	down	down	ADP
gujaf-212	240	42	cps	cps	PROPN
gujaf-212	240	43	(	(	PUNCT
gujaf-212	240	44	thisday	thisday	PROPN
gujaf-212	240	45	(	(	PUNCT
gujaf-212	240	46	2022	2022	NUM
gujaf-212	240	47	)	)	PUNCT
gujaf-212	240	48	.	.	PUNCT
gujaf-212	240	49	)	)	PUNCT
gujaf-212	240	50	.	.	PUNCT
gujaf-212	241	1	pencom	pencom	PROPN
gujaf-212	241	2	revealed	reveal	VERB
gujaf-212	241	3	cases	case	NOUN
gujaf-212	241	4	of	of	ADP
gujaf-212	241	5	non	non	NOUN
gujaf-212	241	6	-	-	NOUN
gujaf-212	241	7	compliance	compliance	NOUN
gujaf-212	241	8	.	.	PUNCT
gujaf-212	242	1	for	for	ADP
gujaf-212	242	2	instance	instance	NOUN
gujaf-212	242	3	,	,	PUNCT
gujaf-212	242	4	non	non	ADJ
gujaf-212	242	5	-	-	NOUN
gujaf-212	242	6	compliance	compliance	NOUN
gujaf-212	242	7	on	on	ADP
gujaf-212	242	8	the	the	DET
gujaf-212	242	9	part	part	NOUN
gujaf-212	242	10	of	of	ADP
gujaf-212	242	11	cps	cps	PROPN
gujaf-212	242	12	operators	operator	NOUN
gujaf-212	242	13	has	have	AUX
gujaf-212	242	14	led	lead	VERB
gujaf-212	242	15	to	to	ADP
gujaf-212	242	16	court	court	NOUN
gujaf-212	242	17	cases	case	NOUN
gujaf-212	242	18	such	such	ADJ
gujaf-212	242	19	as	as	ADP
gujaf-212	242	20	that	that	PRON
gujaf-212	242	21	instituted	institute	VERB
gujaf-212	242	22	by	by	ADP
gujaf-212	242	23	cps	cp	NOUN
gujaf-212	242	24	pensioners	pensioner	NOUN
gujaf-212	242	25	of	of	ADP
gujaf-212	242	26	union	union	PROPN
gujaf-212	242	27	bank	bank	PROPN
gujaf-212	242	28	of	of	ADP
gujaf-212	242	29	nigeria	nigeria	PROPN
gujaf-212	242	30	to	to	PART
gujaf-212	242	31	challenge	challenge	VERB
gujaf-212	242	32	the	the	DET
gujaf-212	242	33	bank	bank	NOUN
gujaf-212	242	34	and	and	CCONJ
gujaf-212	242	35	pfas	pfas	NOUN
gujaf-212	242	36	on	on	ADP
gujaf-212	242	37	gross	gross	ADJ
gujaf-212	242	38	violation	violation	NOUN
gujaf-212	242	39	of	of	ADP
gujaf-212	242	40	the	the	DET
gujaf-212	242	41	cps	cps	PROPN
gujaf-212	242	42	(	(	PUNCT
gujaf-212	242	43	reports	report	NOUN
gujaf-212	242	44	of	of	ADP
gujaf-212	242	45	non	non	NOUN
gujaf-212	242	46	-	-	NOUN
gujaf-212	242	47	compliance	compliance	NOUN
gujaf-212	242	48	by	by	ADP
gujaf-212	242	49	pfas	pfas	NOUN
gujaf-212	242	50	on	on	ADP
gujaf-212	242	51	investment	investment	NOUN
gujaf-212	242	52	limits	limit	NOUN
gujaf-212	242	53	;	;	PUNCT
gujaf-212	242	54	delay	delay	NOUN
gujaf-212	242	55	in	in	ADP
gujaf-212	242	56	the	the	DET
gujaf-212	242	57	payment	payment	NOUN
gujaf-212	242	58	of	of	ADP
gujaf-212	242	59	retirement	retirement	NOUN
gujaf-212	242	60	benefits	benefit	NOUN
gujaf-212	242	61	;	;	PUNCT
gujaf-212	242	62	receipt	receipt	NOUN
gujaf-212	242	63	of	of	ADP
gujaf-212	242	64	pension	pension	NOUN
gujaf-212	242	65	contributions	contribution	NOUN
gujaf-212	242	66	without	without	ADP
gujaf-212	242	67	appropriate	appropriate	ADJ
gujaf-212	242	68	schedules	schedule	NOUN
gujaf-212	242	69	;	;	PUNCT
gujaf-212	242	70	unresolved	unresolved	ADJ
gujaf-212	242	71	customer	customer	NOUN
gujaf-212	242	72	complaints	complaint	NOUN
gujaf-212	242	73	;	;	PUNCT
gujaf-212	242	74	and	and	CCONJ
gujaf-212	242	75	nonimplementation	nonimplementation	NOUN
gujaf-212	242	76	of	of	ADP
gujaf-212	242	77	disaster	disaster	NOUN
gujaf-212	242	78	recovery	recovery	NOUN
gujaf-212	242	79	plans	plan	NOUN
gujaf-212	242	80	weigh	weigh	VERB
gujaf-212	242	81	down	down	ADP
gujaf-212	242	82	cps	cps	PROPN
gujaf-212	242	83	(	(	PUNCT
gujaf-212	242	84	thisday	thisday	PROPN
gujaf-212	242	85	(	(	PUNCT
gujaf-212	242	86	2022	2022	NUM
gujaf-212	242	87	)	)	PUNCT
gujaf-212	242	88	.	.	PUNCT
gujaf-212	243	1	another	another	DET
gujaf-212	243	2	petition	petition	NOUN
gujaf-212	243	3	of	of	ADP
gujaf-212	243	4	non	non	ADJ
gujaf-212	243	5	-	-	NOUN
gujaf-212	243	6	compliance	compliance	NOUN
gujaf-212	243	7	was	be	AUX
gujaf-212	243	8	lodged	lodge	VERB
gujaf-212	243	9	by	by	ADP
gujaf-212	243	10	delta	delta	NOUN
gujaf-212	243	11	state	state	NOUN
gujaf-212	243	12	government	government	NOUN
gujaf-212	243	13	against	against	ADP
gujaf-212	243	14	the	the	DET
gujaf-212	243	15	failure	failure	NOUN
gujaf-212	243	16	of	of	ADP
gujaf-212	243	17	pfas	pfas	NOUN
gujaf-212	243	18	to	to	PART
gujaf-212	243	19	duly	duly	ADV
gujaf-212	243	20	pay	pay	VERB
gujaf-212	243	21	the	the	DET
gujaf-212	243	22	employees	employee	NOUN
gujaf-212	243	23	of	of	ADP
gujaf-212	243	24	the	the	DET
gujaf-212	243	25	state	state	NOUN
gujaf-212	243	26	government	government	NOUN
gujaf-212	243	27	who	who	PRON
gujaf-212	243	28	retired	retire	VERB
gujaf-212	243	29	under	under	ADP
gujaf-212	243	30	the	the	DET
gujaf-212	243	31	cps	cps	PROPN
gujaf-212	243	32	.	.	PROPN
gujaf-212	243	33	table	table	NOUN
gujaf-212	243	34	4	4	NUM
gujaf-212	243	35	:	:	PUNCT
gujaf-212	243	36	path	path	NOUN
gujaf-212	243	37	coefficient	coefficient	NOUN
gujaf-212	243	38	estimates	estimate	VERB
gujaf-212	243	39	beta	beta	ADJ
gujaf-212	243	40	standard	standard	ADJ
gujaf-212	243	41	deviation	deviation	NOUN
gujaf-212	243	42	tstatistics	tstatistic	NOUN
gujaf-212	243	43	pvalue	pvalue	NOUN
gujaf-212	243	44	decision	decision	NOUN
gujaf-212	243	45	trans	tran	NOUN
gujaf-212	243	46	-	-	PUNCT
gujaf-212	243	47	>	>	X
gujaf-212	243	48	cpss	cpss	PROPN
gujaf-212	243	49	comp	comp	PROPN
gujaf-212	243	50	-	-	PUNCT
gujaf-212	243	51	>	>	X
gujaf-212	243	52	cpss	cpss	PROPN
gujaf-212	243	53	0.322	0.322	NUM
gujaf-212	243	54	0.045	0.045	NUM
gujaf-212	243	55	0.036	0.036	NUM
gujaf-212	243	56	0.065	0.065	NUM
gujaf-212	243	57	9.062	9.062	NUM
gujaf-212	243	58	0.701	0.701	NUM
gujaf-212	243	59	0.000	0.000	NUM
gujaf-212	243	60	0.484	0.484	NUM
gujaf-212	243	61	significant	significant	ADJ
gujaf-212	243	62	not	not	PART
gujaf-212	243	63	significant	significant	ADJ
gujaf-212	243	64	gusau	gusau	ADJ
gujaf-212	243	65	journal	journal	NOUN
gujaf-212	243	66	of	of	ADP
gujaf-212	243	67	accounting	accounting	NOUN
gujaf-212	243	68	and	and	CCONJ
gujaf-212	243	69	finance	finance	NOUN
gujaf-212	243	70	,	,	PUNCT
gujaf-212	243	71	vol	vol	NOUN
gujaf-212	243	72	.	.	PROPN
gujaf-212	243	73	4	4	NUM
gujaf-212	243	74	,	,	PUNCT
gujaf-212	243	75	issue	issue	NOUN
gujaf-212	243	76	1	1	NUM
gujaf-212	243	77	,	,	PUNCT
gujaf-212	243	78	april	april	PROPN
gujaf-212	243	79	,	,	PUNCT
gujaf-212	243	80	2023	2023	NUM
gujaf-212	243	81	146	146	NUM
gujaf-212	243	82	figure	figure	NOUN
gujaf-212	243	83	2	2	NUM
gujaf-212	243	84	bootstrap	bootstrap	NOUN
gujaf-212	243	85	model	model	NOUN
gujaf-212	243	86	5	5	NUM
gujaf-212	243	87	.	.	PUNCT
gujaf-212	243	88	conclusion	conclusion	NOUN
gujaf-212	243	89	and	and	CCONJ
gujaf-212	243	90	recommendation	recommendation	NOUN
gujaf-212	243	91	in	in	ADP
gujaf-212	243	92	consistent	consistent	ADJ
gujaf-212	243	93	with	with	ADP
gujaf-212	243	94	global	global	ADJ
gujaf-212	243	95	trend	trend	NOUN
gujaf-212	243	96	of	of	ADP
gujaf-212	243	97	assessing	assess	VERB
gujaf-212	243	98	the	the	DET
gujaf-212	243	99	sustainability	sustainability	NOUN
gujaf-212	243	100	of	of	ADP
gujaf-212	243	101	national	national	ADJ
gujaf-212	243	102	pension	pension	NOUN
gujaf-212	243	103	funds	fund	NOUN
gujaf-212	243	104	,	,	PUNCT
gujaf-212	243	105	this	this	DET
gujaf-212	243	106	study	study	NOUN
gujaf-212	243	107	examined	examine	VERB
gujaf-212	243	108	the	the	DET
gujaf-212	243	109	effects	effect	NOUN
gujaf-212	243	110	of	of	ADP
gujaf-212	243	111	transparency	transparency	NOUN
gujaf-212	243	112	and	and	CCONJ
gujaf-212	243	113	compliance	compliance	NOUN
gujaf-212	243	114	on	on	ADP
gujaf-212	243	115	the	the	DET
gujaf-212	243	116	sustainability	sustainability	NOUN
gujaf-212	243	117	of	of	ADP
gujaf-212	243	118	the	the	DET
gujaf-212	243	119	contributory	contributory	NOUN
gujaf-212	243	120	pension	pension	NOUN
gujaf-212	243	121	scheme	scheme	NOUN
gujaf-212	243	122	in	in	ADP
gujaf-212	243	123	nigeria	nigeria	PROPN
gujaf-212	243	124	.	.	PUNCT
gujaf-212	244	1	the	the	DET
gujaf-212	244	2	study	study	NOUN
gujaf-212	244	3	obtained	obtain	VERB
gujaf-212	244	4	data	datum	NOUN
gujaf-212	244	5	using	use	VERB
gujaf-212	244	6	questionnaire	questionnaire	NOUN
gujaf-212	244	7	survey	survey	NOUN
gujaf-212	244	8	administered	administer	VERB
gujaf-212	244	9	on	on	ADP
gujaf-212	244	10	the	the	DET
gujaf-212	244	11	managerial	managerial	ADJ
gujaf-212	244	12	level	level	NOUN
gujaf-212	244	13	staff	staff	NOUN
gujaf-212	244	14	of	of	ADP
gujaf-212	244	15	cps	cps	PROPN
gujaf-212	244	16	operators	operator	NOUN
gujaf-212	244	17	and	and	CCONJ
gujaf-212	244	18	active	active	ADJ
gujaf-212	244	19	participants	participant	NOUN
gujaf-212	244	20	enrolled	enrol	VERB
gujaf-212	244	21	in	in	ADP
gujaf-212	244	22	the	the	DET
gujaf-212	244	23	cps	cps	PROPN
gujaf-212	244	24	.	.	PUNCT
gujaf-212	245	1	data	datum	NOUN
gujaf-212	245	2	was	be	AUX
gujaf-212	245	3	collected	collect	VERB
gujaf-212	245	4	from	from	ADP
gujaf-212	245	5	the	the	DET
gujaf-212	245	6	two	two	NUM
gujaf-212	245	7	sample	sample	NOUN
gujaf-212	245	8	groups	group	NOUN
gujaf-212	245	9	in	in	ADP
gujaf-212	245	10	order	order	NOUN
gujaf-212	245	11	to	to	PART
gujaf-212	245	12	have	have	AUX
gujaf-212	245	13	a	a	DET
gujaf-212	245	14	balanced	balanced	ADJ
gujaf-212	245	15	view	view	NOUN
gujaf-212	245	16	from	from	ADP
gujaf-212	245	17	the	the	DET
gujaf-212	245	18	cps	cps	PROPN
gujaf-212	245	19	operators	operator	NOUN
gujaf-212	245	20	acting	act	VERB
gujaf-212	245	21	in	in	ADP
gujaf-212	245	22	the	the	DET
gujaf-212	245	23	capacity	capacity	NOUN
gujaf-212	245	24	of	of	ADP
gujaf-212	245	25	agents	agent	NOUN
gujaf-212	245	26	managing	manage	VERB
gujaf-212	245	27	the	the	DET
gujaf-212	245	28	pension	pension	NOUN
gujaf-212	245	29	funds	fund	NOUN
gujaf-212	245	30	and	and	CCONJ
gujaf-212	245	31	the	the	DET
gujaf-212	245	32	participants	participant	NOUN
gujaf-212	245	33	who	who	PRON
gujaf-212	245	34	are	be	AUX
gujaf-212	245	35	the	the	DET
gujaf-212	245	36	principal	principal	NOUN
gujaf-212	245	37	and	and	CCONJ
gujaf-212	245	38	owners	owner	NOUN
gujaf-212	245	39	of	of	ADP
gujaf-212	245	40	the	the	DET
gujaf-212	245	41	pension	pension	NOUN
gujaf-212	245	42	funds	fund	NOUN
gujaf-212	245	43	in	in	ADP
gujaf-212	245	44	the	the	DET
gujaf-212	245	45	stewardship	stewardship	NOUN
gujaf-212	245	46	of	of	ADP
gujaf-212	245	47	the	the	DET
gujaf-212	245	48	cps	cps	PROPN
gujaf-212	245	49	operators	operator	NOUN
gujaf-212	245	50	.	.	PUNCT
gujaf-212	246	1	based	base	VERB
gujaf-212	246	2	on	on	ADP
gujaf-212	246	3	the	the	DET
gujaf-212	246	4	results	result	NOUN
gujaf-212	246	5	from	from	ADP
gujaf-212	246	6	the	the	DET
gujaf-212	246	7	data	data	NOUN
gujaf-212	246	8	analyses	analysis	NOUN
gujaf-212	246	9	,	,	PUNCT
gujaf-212	246	10	it	it	PRON
gujaf-212	246	11	was	be	AUX
gujaf-212	246	12	found	find	VERB
gujaf-212	246	13	that	that	SCONJ
gujaf-212	246	14	transparency	transparency	NOUN
gujaf-212	246	15	has	have	VERB
gujaf-212	246	16	significantly	significantly	ADV
gujaf-212	246	17	positive	positive	ADJ
gujaf-212	246	18	effect	effect	NOUN
gujaf-212	246	19	on	on	ADP
gujaf-212	246	20	the	the	DET
gujaf-212	246	21	sustainability	sustainability	NOUN
gujaf-212	246	22	of	of	ADP
gujaf-212	246	23	the	the	DET
gujaf-212	246	24	cps	cps	PROPN
gujaf-212	246	25	in	in	ADP
gujaf-212	246	26	nigeria	nigeria	PROPN
gujaf-212	246	27	.	.	PUNCT
gujaf-212	247	1	the	the	DET
gujaf-212	247	2	effect	effect	NOUN
gujaf-212	247	3	of	of	ADP
gujaf-212	247	4	compliance	compliance	NOUN
gujaf-212	247	5	was	be	AUX
gujaf-212	247	6	also	also	ADV
gujaf-212	247	7	found	find	VERB
gujaf-212	247	8	to	to	PART
gujaf-212	247	9	be	be	AUX
gujaf-212	247	10	positive	positive	ADJ
gujaf-212	247	11	but	but	CCONJ
gujaf-212	247	12	insignificant	insignificant	ADJ
gujaf-212	247	13	.	.	PUNCT
gujaf-212	248	1	after	after	ADP
gujaf-212	248	2	discussions	discussion	NOUN
gujaf-212	248	3	of	of	ADP
gujaf-212	248	4	the	the	DET
gujaf-212	248	5	results	result	NOUN
gujaf-212	248	6	in	in	ADP
gujaf-212	248	7	line	line	NOUN
gujaf-212	248	8	with	with	ADP
gujaf-212	248	9	previous	previous	ADJ
gujaf-212	248	10	related	related	ADJ
gujaf-212	248	11	literature	literature	NOUN
gujaf-212	248	12	,	,	PUNCT
gujaf-212	248	13	plausible	plausible	ADJ
gujaf-212	248	14	reasons	reason	NOUN
gujaf-212	248	15	were	be	AUX
gujaf-212	248	16	provided	provide	VERB
gujaf-212	248	17	for	for	ADP
gujaf-212	248	18	the	the	DET
gujaf-212	248	19	results	result	NOUN
gujaf-212	248	20	.	.	PUNCT
gujaf-212	249	1	the	the	DET
gujaf-212	249	2	results	result	NOUN
gujaf-212	249	3	imply	imply	VERB
gujaf-212	249	4	the	the	DET
gujaf-212	249	5	need	need	NOUN
gujaf-212	249	6	for	for	SCONJ
gujaf-212	249	7	national	national	ADJ
gujaf-212	249	8	pension	pension	NOUN
gujaf-212	249	9	commission	commission	NOUN
gujaf-212	249	10	(	(	PUNCT
gujaf-212	249	11	pencom	pencom	X
gujaf-212	249	12	)	)	PUNCT
gujaf-212	249	13	to	to	PART
gujaf-212	249	14	strive	strive	VERB
gujaf-212	249	15	to	to	PART
gujaf-212	249	16	strengthen	strengthen	VERB
gujaf-212	249	17	its	its	PRON
gujaf-212	249	18	capacity	capacity	NOUN
gujaf-212	249	19	to	to	PART
gujaf-212	249	20	enforce	enforce	VERB
gujaf-212	249	21	adequate	adequate	ADJ
gujaf-212	249	22	transparency	transparency	NOUN
gujaf-212	249	23	and	and	CCONJ
gujaf-212	249	24	compliance	compliance	NOUN
gujaf-212	249	25	among	among	ADP
gujaf-212	249	26	the	the	DET
gujaf-212	249	27	cps	cps	PROPN
gujaf-212	249	28	operators	operator	NOUN
gujaf-212	249	29	and	and	CCONJ
gujaf-212	249	30	employers	employer	NOUN
gujaf-212	249	31	of	of	ADP
gujaf-212	249	32	labour	labour	NOUN
gujaf-212	249	33	to	to	PART
gujaf-212	249	34	ensure	ensure	VERB
gujaf-212	249	35	the	the	DET
gujaf-212	249	36	cps	cps	NOUN
gujaf-212	249	37	sustainability	sustainability	NOUN
gujaf-212	249	38	in	in	ADP
gujaf-212	249	39	the	the	DET
gujaf-212	249	40	interest	interest	NOUN
gujaf-212	249	41	the	the	DET
gujaf-212	249	42	employees	employee	NOUN
gujaf-212	249	43	enrolled	enrol	VERB
gujaf-212	249	44	in	in	ADP
gujaf-212	249	45	cps	cps	PROPN
gujaf-212	249	46	and	and	CCONJ
gujaf-212	249	47	the	the	DET
gujaf-212	249	48	nation	nation	NOUN
gujaf-212	249	49	.	.	PUNCT
gujaf-212	250	1	the	the	DET
gujaf-212	250	2	management	management	NOUN
gujaf-212	250	3	of	of	ADP
gujaf-212	250	4	cps	cps	PROPN
gujaf-212	250	5	operators	operator	NOUN
gujaf-212	250	6	also	also	ADV
gujaf-212	250	7	needs	need	VERB
gujaf-212	250	8	to	to	PART
gujaf-212	250	9	ensure	ensure	VERB
gujaf-212	250	10	that	that	SCONJ
gujaf-212	250	11	high	high	ADJ
gujaf-212	250	12	level	level	NOUN
gujaf-212	250	13	of	of	ADP
gujaf-212	250	14	transparency	transparency	NOUN
gujaf-212	250	15	and	and	CCONJ
gujaf-212	250	16	compliance	compliance	NOUN
gujaf-212	250	17	is	be	AUX
gujaf-212	250	18	followed	follow	VERB
gujaf-212	250	19	in	in	ADP
gujaf-212	250	20	their	their	PRON
gujaf-212	250	21	operations	operation	NOUN
gujaf-212	250	22	to	to	PART
gujaf-212	250	23	ensure	ensure	VERB
gujaf-212	250	24	the	the	DET
gujaf-212	250	25	sustainability	sustainability	NOUN
gujaf-212	250	26	of	of	ADP
gujaf-212	250	27	the	the	DET
gujaf-212	250	28	cps	cps	PROPN
gujaf-212	250	29	industry	industry	NOUN
gujaf-212	250	30	.	.	PUNCT
gujaf-212	251	1	similarly	similarly	ADV
gujaf-212	251	2	,	,	PUNCT
gujaf-212	251	3	the	the	DET
gujaf-212	251	4	organised	organise	VERB
gujaf-212	251	5	labour	labour	NOUN
gujaf-212	251	6	unions	union	NOUN
gujaf-212	251	7	should	should	AUX
gujaf-212	251	8	carry	carry	VERB
gujaf-212	251	9	out	out	ADP
gujaf-212	251	10	awareness	awareness	NOUN
gujaf-212	251	11	rallies	rally	NOUN
gujaf-212	251	12	,	,	PUNCT
gujaf-212	251	13	workshops	workshop	NOUN
gujaf-212	251	14	,	,	PUNCT
gujaf-212	251	15	seminars	seminar	NOUN
gujaf-212	251	16	etc	etc	X
gujaf-212	251	17	to	to	PART
gujaf-212	251	18	sensitise	sensitise	VERB
gujaf-212	251	19	employees	employee	NOUN
gujaf-212	251	20	who	who	PRON
gujaf-212	251	21	are	be	AUX
gujaf-212	251	22	participants	participant	NOUN
gujaf-212	251	23	in	in	ADP
gujaf-212	251	24	the	the	DET
gujaf-212	251	25	cps	cp	NOUN
gujaf-212	251	26	on	on	ADP
gujaf-212	251	27	the	the	DET
gujaf-212	251	28	need	need	NOUN
gujaf-212	251	29	to	to	PART
gujaf-212	251	30	seek	seek	VERB
gujaf-212	251	31	adequate	adequate	ADJ
gujaf-212	251	32	information	information	NOUN
gujaf-212	251	33	on	on	ADP
gujaf-212	251	34	their	their	PRON
gujaf-212	251	35	retirement	retirement	NOUN
gujaf-212	251	36	saving	saving	NOUN
gujaf-212	251	37	accounts	account	NOUN
gujaf-212	251	38	and	and	CCONJ
gujaf-212	251	39	compliance	compliance	NOUN
gujaf-212	251	40	with	with	ADP
gujaf-212	251	41	laid	lay	VERB
gujaf-212	251	42	down	down	ADP
gujaf-212	251	43	rules	rule	NOUN
gujaf-212	251	44	and	and	CCONJ
gujaf-212	251	45	regulations	regulation	NOUN
gujaf-212	251	46	by	by	ADP
gujaf-212	251	47	operators	operator	NOUN
gujaf-212	251	48	of	of	ADP
gujaf-212	251	49	cps	cps	PROPN
gujaf-212	251	50	.	.	PUNCT
gujaf-212	252	1	this	this	PRON
gujaf-212	252	2	would	would	AUX
gujaf-212	252	3	also	also	ADV
gujaf-212	252	4	strengthen	strengthen	VERB
gujaf-212	252	5	the	the	DET
gujaf-212	252	6	achievement	achievement	NOUN
gujaf-212	252	7	sustainability	sustainability	NOUN
gujaf-212	252	8	of	of	ADP
gujaf-212	252	9	cps	cps	PROPN
gujaf-212	252	10	reform	reform	NOUN
gujaf-212	252	11	.	.	PUNCT
gujaf-212	253	1	gusau	gusau	ADJ
gujaf-212	253	2	journal	journal	PROPN
gujaf-212	253	3	of	of	ADP
gujaf-212	253	4	accounting	accounting	NOUN
gujaf-212	253	5	and	and	CCONJ
gujaf-212	253	6	finance	finance	NOUN
gujaf-212	253	7	,	,	PUNCT
gujaf-212	253	8	vol	vol	NOUN
gujaf-212	253	9	.	.	PROPN
gujaf-212	253	10	4	4	NUM
gujaf-212	253	11	,	,	PUNCT
gujaf-212	253	12	issue	issue	NOUN
gujaf-212	253	13	1	1	NUM
gujaf-212	253	14	,	,	PUNCT
gujaf-212	253	15	april	april	PROPN
gujaf-212	253	16	,	,	PUNCT
gujaf-212	253	17	2023	2023	NUM
gujaf-212	253	18	147	147	NUM
gujaf-212	253	19	references	reference	NOUN
gujaf-212	253	20	ahmad	ahmad	PROPN
gujaf-212	253	21	,	,	PUNCT
gujaf-212	253	22	m.	m.	PROPN
gujaf-212	253	23	k.	k.	PROPN
gujaf-212	253	24	(	(	PUNCT
gujaf-212	253	25	2008	2008	NUM
gujaf-212	253	26	)	)	PUNCT
gujaf-212	253	27	.	.	PUNCT
gujaf-212	254	1	pension	pension	NOUN
gujaf-212	254	2	reform	reform	NOUN
gujaf-212	254	3	process	process	NOUN
gujaf-212	254	4	in	in	ADP
gujaf-212	254	5	nigeria	nigeria	PROPN
gujaf-212	254	6	:	:	PUNCT
gujaf-212	254	7	transition	transition	NOUN
gujaf-212	254	8	from	from	ADP
gujaf-212	254	9	defined	define	VERB
gujaf-212	254	10	benefits	benefit	NOUN
gujaf-212	254	11	to	to	ADP
gujaf-212	254	12	defined	define	VERB
gujaf-212	254	13	contribution	contribution	NOUN
gujaf-212	254	14	.	.	PUNCT
gujaf-212	255	1	paper	paper	NOUN
gujaf-212	255	2	presented	present	VERB
gujaf-212	255	3	at	at	ADP
gujaf-212	255	4	the	the	DET
gujaf-212	255	5	iops	iop	NOUN
gujaf-212	255	6	workshop	workshop	NOUN
gujaf-212	255	7	on	on	ADP
gujaf-212	255	8	pension	pension	NOUN
gujaf-212	255	9	supervision	supervision	NOUN
gujaf-212	255	10	,	,	PUNCT
gujaf-212	255	11	5th	5th	ADJ
gujaf-212	255	12	february	february	NOUN
gujaf-212	255	13	,	,	PUNCT
gujaf-212	255	14	dakar	dakar	NOUN
gujaf-212	255	15	.	.	PUNCT
gujaf-212	256	1	akeni	akeni	PROPN
gujaf-212	256	2	,	,	PUNCT
gujaf-212	256	3	p.	p.	NOUN
gujaf-212	256	4	o.	o.	NOUN
gujaf-212	257	1	(	(	PUNCT
gujaf-212	257	2	2009	2009	NUM
gujaf-212	257	3	)	)	PUNCT
gujaf-212	257	4	.	.	PUNCT
gujaf-212	258	1	pension	pension	NOUN
gujaf-212	258	2	fund	fund	PROPN
gujaf-212	258	3	administration	administration	PROPN
gujaf-212	258	4	in	in	ADP
gujaf-212	258	5	nigeria	nigeria	PROPN
gujaf-212	258	6	:	:	PUNCT
gujaf-212	258	7	problems	problem	NOUN
gujaf-212	258	8	and	and	CCONJ
gujaf-212	258	9	prospects	prospect	NOUN
gujaf-212	258	10	of	of	ADP
gujaf-212	258	11	implementation	implementation	NOUN
gujaf-212	258	12	,	,	PUNCT
gujaf-212	258	13	a	a	DET
gujaf-212	258	14	conference	conference	NOUN
gujaf-212	258	15	paper	paper	NOUN
gujaf-212	258	16	presentation	presentation	NOUN
gujaf-212	258	17	at	at	ADP
gujaf-212	258	18	university	university	PROPN
gujaf-212	258	19	of	of	ADP
gujaf-212	258	20	benin	benin	PROPN
gujaf-212	258	21	.	.	PUNCT
gujaf-212	259	1	anantharaman	anantharaman	PROPN
gujaf-212	259	2	,	,	PUNCT
gujaf-212	259	3	d.	d.	PROPN
gujaf-212	259	4	,	,	PUNCT
gujaf-212	259	5	&	&	CCONJ
gujaf-212	259	6	chuk	chuk	PROPN
gujaf-212	259	7	,	,	PUNCT
gujaf-212	259	8	e.	e.	PROPN
gujaf-212	259	9	(	(	PUNCT
gujaf-212	259	10	2017	2017	NUM
gujaf-212	259	11	)	)	PUNCT
gujaf-212	259	12	.	.	PUNCT
gujaf-212	260	1	standards	standard	NOUN
gujaf-212	260	2	or	or	CCONJ
gujaf-212	260	3	incentives	incentive	NOUN
gujaf-212	260	4	:	:	PUNCT
gujaf-212	260	5	what	what	PRON
gujaf-212	260	6	determines	determine	VERB
gujaf-212	260	7	financial	financial	ADJ
gujaf-212	260	8	reporting	reporting	NOUN
gujaf-212	260	9	transparency	transparency	NOUN
gujaf-212	260	10	for	for	ADP
gujaf-212	260	11	defined	define	VERB
gujaf-212	260	12	benefit	benefit	NOUN
gujaf-212	260	13	pension	pension	NOUN
gujaf-212	260	14	assets	asset	NOUN
gujaf-212	260	15	?	?	PUNCT
gujaf-212	260	16	.	.	PUNCT
gujaf-212	261	1	available	available	ADJ
gujaf-212	261	2	at	at	ADP
gujaf-212	261	3	ssrn	ssrn	PROPN
gujaf-212	261	4	3010009	3010009	NUM
gujaf-212	261	5	.	.	PUNCT
gujaf-212	262	1	asher	asher	PROPN
gujaf-212	262	2	,	,	PUNCT
gujaf-212	262	3	m.	m.	NOUN
gujaf-212	262	4	g.	g.	PROPN
gujaf-212	262	5	,	,	PUNCT
gujaf-212	262	6	&	&	CCONJ
gujaf-212	262	7	bali	bali	PROPN
gujaf-212	262	8	,	,	PUNCT
gujaf-212	262	9	a.	a.	PROPN
gujaf-212	262	10	s.	s.	PROPN
gujaf-212	262	11	(	(	PUNCT
gujaf-212	262	12	2013	2013	NUM
gujaf-212	262	13	)	)	PUNCT
gujaf-212	262	14	.	.	PUNCT
gujaf-212	263	1	fairness	fairness	NOUN
gujaf-212	263	2	and	and	CCONJ
gujaf-212	263	3	sustainability	sustainability	NOUN
gujaf-212	263	4	of	of	ADP
gujaf-212	263	5	pension	pension	NOUN
gujaf-212	263	6	arrangements	arrangement	NOUN
gujaf-212	263	7	in	in	ADP
gujaf-212	263	8	singapore	singapore	PROPN
gujaf-212	263	9	:	:	PUNCT
gujaf-212	263	10	an	an	DET
gujaf-212	263	11	assessment	assessment	NOUN
gujaf-212	263	12	.	.	PUNCT
gujaf-212	264	1	malaysian	malaysian	ADJ
gujaf-212	264	2	journal	journal	PROPN
gujaf-212	264	3	of	of	ADP
gujaf-212	264	4	economic	economic	ADJ
gujaf-212	264	5	studies	study	NOUN
gujaf-212	264	6	,	,	PUNCT
gujaf-212	264	7	50(2	50(2	NUM
gujaf-212	264	8	)	)	PUNCT
gujaf-212	264	9	,	,	PUNCT
gujaf-212	264	10	175	175	NUM
gujaf-212	264	11	-	-	SYM
gujaf-212	264	12	191	191	NUM
gujaf-212	264	13	.	.	PUNCT
gujaf-212	265	1	ayegba	ayegba	PROPN
gujaf-212	265	2	,	,	PUNCT
gujaf-212	265	3	o.	o.	PROPN
gujaf-212	265	4	,	,	PUNCT
gujaf-212	265	5	james	james	PROPN
gujaf-212	265	6	,	,	PUNCT
gujaf-212	265	7	i.	i.	PROPN
gujaf-212	265	8	,	,	PUNCT
gujaf-212	265	9	&	&	CCONJ
gujaf-212	265	10	odoh	odoh	PROPN
gujaf-212	265	11	,	,	PUNCT
gujaf-212	265	12	l.	l.	PROPN
gujaf-212	265	13	(	(	PUNCT
gujaf-212	265	14	2013	2013	NUM
gujaf-212	265	15	)	)	PUNCT
gujaf-212	265	16	.	.	PUNCT
gujaf-212	266	1	an	an	DET
gujaf-212	266	2	evaluation	evaluation	NOUN
gujaf-212	266	3	of	of	ADP
gujaf-212	266	4	pension	pension	NOUN
gujaf-212	266	5	administration	administration	NOUN
gujaf-212	266	6	in	in	ADP
gujaf-212	266	7	nigeria	nigeria	PROPN
gujaf-212	266	8	.	.	PUNCT
gujaf-212	267	1	british	british	PROPN
gujaf-212	267	2	journal	journal	PROPN
gujaf-212	267	3	of	of	ADP
gujaf-212	267	4	arts	art	NOUN
gujaf-212	267	5	and	and	CCONJ
gujaf-212	267	6	social	social	ADJ
gujaf-212	267	7	sciences	science	NOUN
gujaf-212	267	8	,	,	PUNCT
gujaf-212	267	9	15(2	15(2	NUM
gujaf-212	267	10	)	)	PUNCT
gujaf-212	267	11	,	,	PUNCT
gujaf-212	267	12	97	97	NUM
gujaf-212	267	13	-	-	SYM
gujaf-212	267	14	108	108	NUM
gujaf-212	267	15	.	.	PUNCT
gujaf-212	268	1	babatunde	babatunde	NOUN
gujaf-212	268	2	,	,	PUNCT
gujaf-212	268	3	m.	m.	NOUN
gujaf-212	268	4	a.	a.	NOUN
gujaf-212	268	5	(	(	PUNCT
gujaf-212	268	6	2012	2012	NUM
gujaf-212	268	7	)	)	PUNCT
gujaf-212	268	8	.	.	PUNCT
gujaf-212	269	1	the	the	DET
gujaf-212	269	2	impact	impact	NOUN
gujaf-212	269	3	of	of	ADP
gujaf-212	269	4	contributory	contributory	ADJ
gujaf-212	269	5	pension	pension	NOUN
gujaf-212	269	6	scheme	scheme	NOUN
gujaf-212	269	7	on	on	ADP
gujaf-212	269	8	workers	worker	NOUN
gujaf-212	269	9	’	'	PUNCT
gujaf-212	269	10	savings	saving	NOUN
gujaf-212	269	11	in	in	ADP
gujaf-212	269	12	nigeria	nigeria	PROPN
gujaf-212	269	13	.	.	PUNCT
gujaf-212	270	1	the	the	DET
gujaf-212	270	2	social	social	ADJ
gujaf-212	270	3	sciences	sciences	PROPN
gujaf-212	270	4	,	,	PUNCT
gujaf-212	270	5	7(3	7(3	NUM
gujaf-212	270	6	)	)	PUNCT
gujaf-212	270	7	,	,	PUNCT
gujaf-212	270	8	464	464	NUM
gujaf-212	270	9	-	-	SYM
gujaf-212	270	10	470	470	NUM
gujaf-212	270	11	.	.	PUNCT
gujaf-212	271	1	bagozzi	bagozzi	PROPN
gujaf-212	271	2	,	,	PUNCT
gujaf-212	271	3	r.	r.	PROPN
gujaf-212	271	4	,	,	PUNCT
gujaf-212	271	5	&	&	CCONJ
gujaf-212	271	6	yi	yi	PROPN
gujaf-212	271	7	,	,	PUNCT
gujaf-212	271	8	y.	y.	PROPN
gujaf-212	271	9	(	(	PUNCT
gujaf-212	271	10	1988	1988	NUM
gujaf-212	271	11	)	)	PUNCT
gujaf-212	271	12	.	.	PUNCT
gujaf-212	272	1	on	on	ADP
gujaf-212	272	2	the	the	DET
gujaf-212	272	3	evaluation	evaluation	NOUN
gujaf-212	272	4	of	of	ADP
gujaf-212	272	5	structural	structural	ADJ
gujaf-212	272	6	equation	equation	NOUN
gujaf-212	272	7	models	model	NOUN
gujaf-212	272	8	.	.	PUNCT
gujaf-212	273	1	journal	journal	NOUN
gujaf-212	273	2	of	of	ADP
gujaf-212	273	3	the	the	DET
gujaf-212	273	4	academy	academy	NOUN
gujaf-212	273	5	of	of	ADP
gujaf-212	273	6	marketing	marketing	NOUN
gujaf-212	273	7	science	science	NOUN
gujaf-212	273	8	,	,	PUNCT
gujaf-212	273	9	16	16	NUM
gujaf-212	273	10	,	,	PUNCT
gujaf-212	273	11	74	74	NUM
gujaf-212	273	12	-	-	SYM
gujaf-212	273	13	94	94	NUM
gujaf-212	273	14	.	.	PUNCT
gujaf-212	274	1	baker	baker	PROPN
gujaf-212	274	2	,	,	PUNCT
gujaf-212	274	3	a.	a.	PROPN
gujaf-212	274	4	j.	j.	PROPN
gujaf-212	274	5	,	,	PUNCT
gujaf-212	274	6	logue	logue	PROPN
gujaf-212	274	7	,	,	PUNCT
gujaf-212	274	8	d.	d.	PROPN
gujaf-212	274	9	e.	e.	PROPN
gujaf-212	274	10	,	,	PUNCT
gujaf-212	274	11	&	&	CCONJ
gujaf-212	274	12	rader	rader	PROPN
gujaf-212	274	13	,	,	PUNCT
gujaf-212	274	14	j.	j.	PROPN
gujaf-212	274	15	s.	s.	PROPN
gujaf-212	274	16	(	(	PUNCT
gujaf-212	274	17	2005	2005	NUM
gujaf-212	274	18	)	)	PUNCT
gujaf-212	274	19	.	.	PUNCT
gujaf-212	275	1	managing	manage	VERB
gujaf-212	275	2	pension	pension	NOUN
gujaf-212	275	3	and	and	CCONJ
gujaf-212	275	4	retirement	retirement	NOUN
gujaf-212	275	5	plans	plan	NOUN
gujaf-212	275	6	:	:	PUNCT
gujaf-212	275	7	a	a	DET
gujaf-212	275	8	guide	guide	NOUN
gujaf-212	275	9	for	for	ADP
gujaf-212	275	10	employers	employer	NOUN
gujaf-212	275	11	,	,	PUNCT
gujaf-212	275	12	administrators	administrator	NOUN
gujaf-212	275	13	and	and	CCONJ
gujaf-212	275	14	other	other	ADJ
gujaf-212	275	15	fiduciaries	fiduciary	NOUN
gujaf-212	275	16	.	.	PUNCT
gujaf-212	276	1	oxford	oxford	NOUN
gujaf-212	276	2	:	:	PUNCT
gujaf-212	276	3	oxford	oxford	PROPN
gujaf-212	276	4	university	university	PROPN
gujaf-212	276	5	press	press	NOUN
gujaf-212	276	6	.	.	PUNCT
gujaf-212	277	1	bejide	bejide	ADV
gujaf-212	277	2	,	,	PUNCT
gujaf-212	277	3	a.	a.	NOUN
gujaf-212	277	4	o.	o.	NOUN
gujaf-212	277	5	(	(	PUNCT
gujaf-212	277	6	2019	2019	NUM
gujaf-212	277	7	)	)	PUNCT
gujaf-212	277	8	.	.	PUNCT
gujaf-212	278	1	compliance	compliance	NOUN
gujaf-212	278	2	with	with	ADP
gujaf-212	278	3	regulations	regulation	NOUN
gujaf-212	278	4	:	:	PUNCT
gujaf-212	278	5	path	path	NOUN
gujaf-212	278	6	to	to	AUX
gujaf-212	278	7	adequate	adequate	ADJ
gujaf-212	278	8	corporate	corporate	ADJ
gujaf-212	278	9	governance	governance	NOUN
gujaf-212	278	10	in	in	ADP
gujaf-212	278	11	the	the	DET
gujaf-212	278	12	nigerian	nigerian	ADJ
gujaf-212	278	13	banking	banking	NOUN
gujaf-212	278	14	industry	industry	NOUN
gujaf-212	278	15	for	for	ADP
gujaf-212	278	16	business	business	NOUN
gujaf-212	278	17	sustainability	sustainability	NOUN
gujaf-212	278	18	and	and	CCONJ
gujaf-212	278	19	enhanced	enhance	VERB
gujaf-212	278	20	financial	financial	ADJ
gujaf-212	278	21	performance	performance	NOUN
gujaf-212	278	22	.	.	PUNCT
gujaf-212	279	1	journal	journal	NOUN
gujaf-212	279	2	of	of	ADP
gujaf-212	279	3	business	business	NOUN
gujaf-212	279	4	,	,	PUNCT
gujaf-212	279	5	7(1	7(1	NUM
gujaf-212	279	6	)	)	PUNCT
gujaf-212	279	7	,	,	PUNCT
gujaf-212	279	8	31	31	NUM
gujaf-212	279	9	-	-	SYM
gujaf-212	279	10	58	58	NUM
gujaf-212	279	11	bepristis	bepristis	NOUN
gujaf-212	279	12	,	,	PUNCT
gujaf-212	279	13	m.	m.	NOUN
gujaf-212	279	14	,	,	PUNCT
gujaf-212	279	15	&	&	CCONJ
gujaf-212	279	16	xu	xu	PROPN
gujaf-212	279	17	,	,	PUNCT
gujaf-212	279	18	y.	y.	PROPN
gujaf-212	279	19	(	(	PUNCT
gujaf-212	279	20	2006	2006	NUM
gujaf-212	279	21	)	)	PUNCT
gujaf-212	279	22	.	.	PUNCT
gujaf-212	280	1	defined	define	VERB
gujaf-212	280	2	benefit	benefit	NOUN
gujaf-212	280	3	fund	fund	NOUN
gujaf-212	280	4	accounting	accounting	NOUN
gujaf-212	280	5	:	:	PUNCT
gujaf-212	280	6	relevancy	relevancy	NOUN
gujaf-212	280	7	,	,	PUNCT
gujaf-212	280	8	clarity	clarity	NOUN
gujaf-212	280	9	and	and	CCONJ
gujaf-212	280	10	consistency	consistency	NOUN
gujaf-212	280	11	.	.	PUNCT
gujaf-212	281	1	journal	journal	PROPN
gujaf-212	281	2	of	of	ADP
gujaf-212	281	3	american	american	PROPN
gujaf-212	281	4	academy	academy	PROPN
gujaf-212	281	5	of	of	ADP
gujaf-212	281	6	business	business	NOUN
gujaf-212	281	7	9(2	9(2	NUM
gujaf-212	281	8	)	)	PUNCT
gujaf-212	281	9	,	,	PUNCT
gujaf-212	281	10	294	294	NUM
gujaf-212	281	11	-	-	SYM
gujaf-212	281	12	299	299	NUM
gujaf-212	281	13	.	.	PUNCT
gujaf-212	282	1	cong	cong	NOUN
gujaf-212	282	2	,	,	PUNCT
gujaf-212	282	3	y.	y.	PROPN
gujaf-212	282	4	c.	c.	PROPN
gujaf-212	282	5	,	,	PUNCT
gujaf-212	282	6	frank	frank	PROPN
gujaf-212	282	7	,	,	PUNCT
gujaf-212	282	8	h.	h.	PROPN
gujaf-212	282	9	a.	a.	PROPN
gujaf-212	282	10	,	,	PUNCT
gujaf-212	282	11	gianakis	gianakis	PROPN
gujaf-212	282	12	,	,	PUNCT
gujaf-212	282	13	g.	g.	PROPN
gujaf-212	282	14	j.	j.	PROPN
gujaf-212	282	15	,	,	PUNCT
gujaf-212	282	16	&	&	CCONJ
gujaf-212	282	17	guo	guo	PROPN
gujaf-212	282	18	,	,	PUNCT
gujaf-212	282	19	h.	h.	PROPN
gujaf-212	282	20	d.	d.	PROPN
gujaf-212	282	21	(	(	PUNCT
gujaf-212	282	22	2014	2014	NUM
gujaf-212	282	23	)	)	PUNCT
gujaf-212	282	24	.	.	PUNCT
gujaf-212	283	1	critical	critical	ADJ
gujaf-212	283	2	issues	issue	NOUN
gujaf-212	283	3	in	in	ADP
gujaf-212	283	4	the	the	DET
gujaf-212	283	5	transition	transition	NOUN
gujaf-212	283	6	from	from	ADP
gujaf-212	283	7	the	the	DET
gujaf-212	283	8	defined	define	VERB
gujaf-212	283	9	benefit	benefit	NOUN
gujaf-212	283	10	to	to	ADP
gujaf-212	283	11	the	the	DET
gujaf-212	283	12	defined	define	VERB
gujaf-212	283	13	contribution	contribution	NOUN
gujaf-212	283	14	pension	pension	NOUN
gujaf-212	283	15	model	model	NOUN
gujaf-212	283	16	perceptions	perception	NOUN
gujaf-212	283	17	from	from	ADP
gujaf-212	283	18	florida	florida	PROPN
gujaf-212	283	19	municipal	municipal	ADJ
gujaf-212	283	20	finance	finance	NOUN
gujaf-212	283	21	and	and	CCONJ
gujaf-212	283	22	human	human	ADJ
gujaf-212	283	23	resource	resource	NOUN
gujaf-212	283	24	directors	director	NOUN
gujaf-212	283	25	.	.	PUNCT
gujaf-212	284	1	review	review	NOUN
gujaf-212	284	2	of	of	ADP
gujaf-212	284	3	public	public	ADJ
gujaf-212	284	4	personnel	personnel	NOUN
gujaf-212	284	5	administration	administration	NOUN
gujaf-212	284	6	,	,	PUNCT
gujaf-212	284	7	35(4	35(4	NUM
gujaf-212	284	8	)	)	PUNCT
gujaf-212	284	9	,	,	PUNCT
gujaf-212	284	10	333	333	NUM
gujaf-212	284	11	-	-	SYM
gujaf-212	284	12	351	351	NUM
gujaf-212	284	13	.	.	PUNCT
gujaf-212	285	1	crowther	crowther	PROPN
gujaf-212	285	2	,	,	PUNCT
gujaf-212	285	3	d.	d.	PROPN
gujaf-212	285	4	,	,	PUNCT
gujaf-212	285	5	&	&	CCONJ
gujaf-212	285	6	seifi	seifi	NOUN
gujaf-212	285	7	,	,	PUNCT
gujaf-212	285	8	s.	s.	PROPN
gujaf-212	285	9	(	(	PUNCT
gujaf-212	285	10	2011	2011	NUM
gujaf-212	285	11	)	)	PUNCT
gujaf-212	285	12	.	.	PUNCT
gujaf-212	286	1	corporate	corporate	ADJ
gujaf-212	286	2	governance	governance	NOUN
gujaf-212	286	3	and	and	CCONJ
gujaf-212	286	4	international	international	ADJ
gujaf-212	286	5	business	business	NOUN
gujaf-212	286	6	.	.	PUNCT
gujaf-212	287	1	bookboon	bookboon	NOUN
gujaf-212	287	2	dolls	dolls	PROPN
gujaf-212	287	3	,	,	PUNCT
gujaf-212	287	4	m.	m.	NOUN
gujaf-212	287	5	,	,	PUNCT
gujaf-212	287	6	doerrenberg	doerrenberg	PROPN
gujaf-212	287	7	,	,	PUNCT
gujaf-212	287	8	p.	p.	NOUN
gujaf-212	287	9	,	,	PUNCT
gujaf-212	287	10	peichl	peichl	ADJ
gujaf-212	287	11	,	,	PUNCT
gujaf-212	287	12	a.	a.	NOUN
gujaf-212	287	13	,	,	PUNCT
gujaf-212	287	14	&	&	CCONJ
gujaf-212	287	15	stichnoth	stichnoth	PROPN
gujaf-212	287	16	,	,	PUNCT
gujaf-212	287	17	h.	h.	PROPN
gujaf-212	287	18	(	(	PUNCT
gujaf-212	287	19	2018	2018	NUM
gujaf-212	287	20	)	)	PUNCT
gujaf-212	287	21	.	.	PUNCT
gujaf-212	288	1	do	do	VERB
gujaf-212	288	2	retirement	retirement	NOUN
gujaf-212	288	3	savings	saving	NOUN
gujaf-212	288	4	increase	increase	NOUN
gujaf-212	288	5	in	in	ADP
gujaf-212	288	6	response	response	NOUN
gujaf-212	288	7	to	to	ADP
gujaf-212	288	8	information	information	NOUN
gujaf-212	288	9	about	about	ADP
gujaf-212	288	10	retirement	retirement	NOUN
gujaf-212	288	11	and	and	CCONJ
gujaf-212	288	12	expected	expect	VERB
gujaf-212	288	13	pensions	pension	NOUN
gujaf-212	288	14	?	?	PUNCT
gujaf-212	288	15	.	.	PUNCT
gujaf-212	289	1	journal	journal	PROPN
gujaf-212	289	2	of	of	ADP
gujaf-212	289	3	public	public	ADJ
gujaf-212	289	4	economics	economic	NOUN
gujaf-212	289	5	,	,	PUNCT
gujaf-212	289	6	158	158	NUM
gujaf-212	289	7	,	,	PUNCT
gujaf-212	289	8	168	168	NUM
gujaf-212	289	9	-	-	SYM
gujaf-212	289	10	179	179	NUM
gujaf-212	289	11	.	.	PUNCT
gujaf-212	290	1	gusau	gusau	PROPN
gujaf-212	290	2	journal	journal	PROPN
gujaf-212	290	3	of	of	ADP
gujaf-212	290	4	accounting	accounting	NOUN
gujaf-212	290	5	and	and	CCONJ
gujaf-212	290	6	finance	finance	NOUN
gujaf-212	290	7	,	,	PUNCT
gujaf-212	290	8	vol	vol	NOUN
gujaf-212	290	9	.	.	PROPN
gujaf-212	290	10	4	4	NUM
gujaf-212	290	11	,	,	PUNCT
gujaf-212	290	12	issue	issue	NOUN
gujaf-212	290	13	1	1	NUM
gujaf-212	290	14	,	,	PUNCT
gujaf-212	290	15	april	april	PROPN
gujaf-212	290	16	,	,	PUNCT
gujaf-212	290	17	2023	2023	NUM
gujaf-212	290	18	148	148	NUM
gujaf-212	290	19	doménech	doménech	NOUN
gujaf-212	290	20	,	,	PUNCT
gujaf-212	290	21	r.	r.	PROPN
gujaf-212	290	22	,	,	PUNCT
gujaf-212	290	23	&	&	CCONJ
gujaf-212	290	24	melguizo	melguizo	PROPN
gujaf-212	290	25	,	,	PUNCT
gujaf-212	290	26	á	á	X
gujaf-212	290	27	.	.	PUNCT
gujaf-212	290	28	(	(	PUNCT
gujaf-212	290	29	2008	2008	NUM
gujaf-212	290	30	)	)	PUNCT
gujaf-212	290	31	.	.	PUNCT
gujaf-212	291	1	projecting	project	VERB
gujaf-212	291	2	pension	pension	NOUN
gujaf-212	291	3	expenditures	expenditure	NOUN
gujaf-212	291	4	in	in	ADP
gujaf-212	291	5	spain	spain	PROPN
gujaf-212	291	6	:	:	PUNCT
gujaf-212	291	7	on	on	ADP
gujaf-212	291	8	uncertainty	uncertainty	NOUN
gujaf-212	291	9	,	,	PUNCT
gujaf-212	291	10	communication	communication	NOUN
gujaf-212	291	11	and	and	CCONJ
gujaf-212	291	12	transparency	transparency	NOUN
gujaf-212	291	13	.	.	PUNCT
gujaf-212	292	1	fiscal	fiscal	ADJ
gujaf-212	292	2	sustainability	sustainability	NOUN
gujaf-212	292	3	:	:	PUNCT
gujaf-212	292	4	analytical	analytical	ADJ
gujaf-212	292	5	developments	development	NOUN
gujaf-212	292	6	and	and	CCONJ
gujaf-212	292	7	emerging	emerge	VERB
gujaf-212	292	8	policy	policy	NOUN
gujaf-212	292	9	issues	issue	NOUN
gujaf-212	292	10	.	.	PUNCT
gujaf-212	293	1	banca	banca	PROPN
gujaf-212	293	2	d’italia	d’italia	PROPN
gujaf-212	293	3	,	,	PUNCT
gujaf-212	293	4	roma	roma	PROPN
gujaf-212	293	5	.	.	PUNCT
gujaf-212	294	1	dorfman	dorfman	PROPN
gujaf-212	294	2	,	,	PUNCT
gujaf-212	294	3	m.	m.	PROPN
gujaf-212	294	4	c.	c.	PROPN
gujaf-212	294	5	,	,	PUNCT
gujaf-212	294	6	holzmann	holzmann	PROPN
gujaf-212	294	7	,	,	PUNCT
gujaf-212	294	8	r.	r.	PROPN
gujaf-212	294	9	,	,	PUNCT
gujaf-212	294	10	o'keefe	o'keefe	PROPN
gujaf-212	294	11	,	,	PUNCT
gujaf-212	294	12	p.	p.	PROPN
gujaf-212	294	13	,	,	PUNCT
gujaf-212	294	14	wang	wang	PROPN
gujaf-212	294	15	,	,	PUNCT
gujaf-212	294	16	d.	d.	PROPN
gujaf-212	294	17	,	,	PUNCT
gujaf-212	294	18	sin	sin	NOUN
gujaf-212	294	19	,	,	PUNCT
gujaf-212	294	20	y.	y.	PROPN
gujaf-212	294	21	,	,	PUNCT
gujaf-212	294	22	&	&	CCONJ
gujaf-212	294	23	hinz	hinz	PROPN
gujaf-212	294	24	,	,	PUNCT
gujaf-212	294	25	r.	r.	PROPN
gujaf-212	294	26	(	(	PUNCT
gujaf-212	294	27	2013	2013	NUM
gujaf-212	294	28	)	)	PUNCT
gujaf-212	294	29	.	.	PUNCT
gujaf-212	295	1	china	china	PROPN
gujaf-212	295	2	's	's	PART
gujaf-212	295	3	pension	pension	NOUN
gujaf-212	295	4	system	system	NOUN
gujaf-212	295	5	:	:	PUNCT
gujaf-212	295	6	a	a	DET
gujaf-212	295	7	vision	vision	NOUN
gujaf-212	295	8	:	:	PUNCT
gujaf-212	295	9	world	world	PROPN
gujaf-212	295	10	bank	bank	PROPN
gujaf-212	295	11	publications	publication	NOUN
gujaf-212	295	12	.	.	PUNCT
gujaf-212	296	1	fernandez	fernandez	NOUN
gujaf-212	296	2	-	-	PUNCT
gujaf-212	296	3	feijoo	feijoo	PROPN
gujaf-212	296	4	,	,	PUNCT
gujaf-212	296	5	b.	b.	PROPN
gujaf-212	296	6	,	,	PUNCT
gujaf-212	296	7	romero	romero	PROPN
gujaf-212	296	8	,	,	PUNCT
gujaf-212	296	9	s.	s.	PROPN
gujaf-212	296	10	,	,	PUNCT
gujaf-212	296	11	&	&	CCONJ
gujaf-212	296	12	ruiz	ruiz	PROPN
gujaf-212	296	13	,	,	PUNCT
gujaf-212	296	14	s.	s.	PROPN
gujaf-212	296	15	(	(	PUNCT
gujaf-212	296	16	2014	2014	NUM
gujaf-212	296	17	)	)	PUNCT
gujaf-212	296	18	.	.	PUNCT
gujaf-212	297	1	effect	effect	NOUN
gujaf-212	297	2	of	of	ADP
gujaf-212	297	3	stakeholders	stakeholder	NOUN
gujaf-212	297	4	’	'	PUNCT
gujaf-212	297	5	pressure	pressure	NOUN
gujaf-212	297	6	on	on	ADP
gujaf-212	297	7	transparency	transparency	NOUN
gujaf-212	297	8	of	of	ADP
gujaf-212	297	9	sustainability	sustainability	NOUN
gujaf-212	297	10	reports	report	NOUN
gujaf-212	297	11	within	within	ADP
gujaf-212	297	12	the	the	DET
gujaf-212	297	13	gri	gri	PROPN
gujaf-212	297	14	framework	framework	NOUN
gujaf-212	297	15	.	.	PUNCT
gujaf-212	298	1	journal	journal	PROPN
gujaf-212	298	2	of	of	ADP
gujaf-212	298	3	business	business	NOUN
gujaf-212	298	4	ethics	ethic	NOUN
gujaf-212	298	5	,	,	PUNCT
gujaf-212	298	6	122(1	122(1	NUM
gujaf-212	298	7	)	)	PUNCT
gujaf-212	298	8	,	,	PUNCT
gujaf-212	298	9	53	53	NUM
gujaf-212	298	10	-	-	SYM
gujaf-212	298	11	63	63	NUM
gujaf-212	298	12	.	.	PUNCT
gujaf-212	299	1	gerrard	gerrard	PROPN
gujaf-212	299	2	,	,	PUNCT
gujaf-212	299	3	r.	r.	PROPN
gujaf-212	299	4	,	,	PUNCT
gujaf-212	299	5	hiabu	hiabu	NOUN
gujaf-212	299	6	,	,	PUNCT
gujaf-212	299	7	m.	m.	NOUN
gujaf-212	299	8	,	,	PUNCT
gujaf-212	299	9	kyriakou	kyriakou	PROPN
gujaf-212	299	10	,	,	PUNCT
gujaf-212	299	11	i.	i.	PROPN
gujaf-212	299	12	,	,	PUNCT
gujaf-212	299	13	&	&	CCONJ
gujaf-212	299	14	nielsen	nielsen	PROPN
gujaf-212	299	15	,	,	PUNCT
gujaf-212	299	16	j.	j.	PROPN
gujaf-212	299	17	p.	p.	PROPN
gujaf-212	299	18	(	(	PUNCT
gujaf-212	299	19	2019	2019	NUM
gujaf-212	299	20	)	)	PUNCT
gujaf-212	299	21	.	.	PUNCT
gujaf-212	300	1	communication	communication	NOUN
gujaf-212	300	2	and	and	CCONJ
gujaf-212	300	3	personal	personal	ADJ
gujaf-212	300	4	selection	selection	NOUN
gujaf-212	300	5	of	of	ADP
gujaf-212	300	6	pension	pension	NOUN
gujaf-212	300	7	saver	saver	NOUN
gujaf-212	300	8	’s	’s	PART
gujaf-212	300	9	financial	financial	ADJ
gujaf-212	300	10	risk	risk	NOUN
gujaf-212	300	11	.	.	PUNCT
gujaf-212	301	1	european	european	ADJ
gujaf-212	301	2	journal	journal	PROPN
gujaf-212	301	3	of	of	ADP
gujaf-212	301	4	operational	operational	ADJ
gujaf-212	301	5	research	research	NOUN
gujaf-212	301	6	,	,	PUNCT
gujaf-212	301	7	274(3	274(3	NUM
gujaf-212	301	8	)	)	PUNCT
gujaf-212	301	9	,	,	PUNCT
gujaf-212	301	10	11021111	11021111	NUM
gujaf-212	301	11	.	.	PUNCT
gujaf-212	302	1	giang	giang	PROPN
gujaf-212	302	2	,	,	PUNCT
gujaf-212	302	3	l.	l.	PROPN
gujaf-212	302	4	t.	t.	PROPN
gujaf-212	302	5	,	,	PUNCT
gujaf-212	302	6	&	&	CCONJ
gujaf-212	302	7	nguyen	nguyen	PROPN
gujaf-212	302	8	,	,	PUNCT
gujaf-212	302	9	c.	c.	PROPN
gujaf-212	302	10	v.	v.	PROPN
gujaf-212	302	11	(	(	PUNCT
gujaf-212	302	12	2017	2017	NUM
gujaf-212	302	13	)	)	PUNCT
gujaf-212	302	14	.	.	PUNCT
gujaf-212	303	1	the	the	DET
gujaf-212	303	2	aging	age	VERB
gujaf-212	303	3	population	population	NOUN
gujaf-212	303	4	and	and	CCONJ
gujaf-212	303	5	sustainability	sustainability	NOUN
gujaf-212	303	6	of	of	ADP
gujaf-212	303	7	the	the	DET
gujaf-212	303	8	pension	pension	NOUN
gujaf-212	303	9	scheme	scheme	NOUN
gujaf-212	303	10	:	:	PUNCT
gujaf-212	303	11	simulations	simulation	NOUN
gujaf-212	303	12	of	of	ADP
gujaf-212	303	13	policy	policy	NOUN
gujaf-212	303	14	options	option	NOUN
gujaf-212	303	15	for	for	ADP
gujaf-212	303	16	vietnam	vietnam	PROPN
gujaf-212	303	17	.	.	PUNCT
gujaf-212	304	1	journal	journal	PROPN
gujaf-212	304	2	of	of	ADP
gujaf-212	304	3	economics	economic	NOUN
gujaf-212	304	4	and	and	CCONJ
gujaf-212	304	5	development	development	NOUN
gujaf-212	304	6	,	,	PUNCT
gujaf-212	304	7	19(3	19(3	NUM
gujaf-212	304	8	)	)	PUNCT
gujaf-212	304	9	,	,	PUNCT
gujaf-212	304	10	40	40	NUM
gujaf-212	304	11	-	-	SYM
gujaf-212	304	12	51	51	NUM
gujaf-212	304	13	.	.	PUNCT
gujaf-212	305	1	hair	hair	PROPN
gujaf-212	305	2	jr	jr	PROPN
gujaf-212	305	3	,	,	PUNCT
gujaf-212	305	4	j.	j.	PROPN
gujaf-212	305	5	f.	f.	PROPN
gujaf-212	305	6	,	,	PUNCT
gujaf-212	305	7	hult	hult	PROPN
gujaf-212	305	8	,	,	PUNCT
gujaf-212	305	9	g.	g.	PROPN
gujaf-212	305	10	t.	t.	PROPN
gujaf-212	305	11	m.	m.	PROPN
gujaf-212	305	12	,	,	PUNCT
gujaf-212	305	13	ringle	ringle	PROPN
gujaf-212	305	14	,	,	PUNCT
gujaf-212	305	15	c.	c.	PROPN
gujaf-212	305	16	,	,	PUNCT
gujaf-212	305	17	&	&	CCONJ
gujaf-212	305	18	sarstedt	sarstedt	NOUN
gujaf-212	305	19	,	,	PUNCT
gujaf-212	305	20	m.	m.	NOUN
gujaf-212	305	21	(	(	PUNCT
gujaf-212	305	22	2017	2017	NUM
gujaf-212	305	23	)	)	PUNCT
gujaf-212	305	24	.	.	PUNCT
gujaf-212	306	1	a	a	DET
gujaf-212	306	2	primer	primer	NOUN
gujaf-212	306	3	on	on	ADP
gujaf-212	306	4	partial	partial	ADJ
gujaf-212	306	5	least	least	ADJ
gujaf-212	306	6	squares	square	NOUN
gujaf-212	306	7	structural	structural	ADJ
gujaf-212	306	8	equation	equation	NOUN
gujaf-212	306	9	modeling	modeling	NOUN
gujaf-212	306	10	(	(	PUNCT
gujaf-212	306	11	pls	pls	INTJ
gujaf-212	306	12	-	-	PUNCT
gujaf-212	306	13	sem	sem	NOUN
gujaf-212	306	14	)	)	PUNCT
gujaf-212	306	15	.	.	PUNCT
gujaf-212	307	1	sage	sage	NOUN
gujaf-212	307	2	publications	publication	NOUN
gujaf-212	307	3	.	.	PUNCT
gujaf-212	308	1	hess	hess	PROPN
gujaf-212	308	2	,	,	PUNCT
gujaf-212	308	3	d.	d.	PROPN
gujaf-212	308	4	(	(	PUNCT
gujaf-212	308	5	2005	2005	NUM
gujaf-212	308	6	)	)	PUNCT
gujaf-212	308	7	.	.	PUNCT
gujaf-212	309	1	protecting	protect	VERB
gujaf-212	309	2	and	and	CCONJ
gujaf-212	309	3	politicizing	politicize	VERB
gujaf-212	309	4	public	public	ADJ
gujaf-212	309	5	pension	pension	NOUN
gujaf-212	309	6	fund	fund	NOUN
gujaf-212	309	7	assets	asset	NOUN
gujaf-212	309	8	:	:	PUNCT
gujaf-212	309	9	empirical	empirical	ADJ
gujaf-212	309	10	evidence	evidence	NOUN
gujaf-212	309	11	on	on	ADP
gujaf-212	309	12	the	the	DET
gujaf-212	309	13	effects	effect	NOUN
gujaf-212	309	14	of	of	ADP
gujaf-212	309	15	governance	governance	NOUN
gujaf-212	309	16	structures	structure	NOUN
gujaf-212	309	17	and	and	CCONJ
gujaf-212	309	18	practices	practice	NOUN
gujaf-212	309	19	.	.	PUNCT
gujaf-212	310	1	uc	uc	PROPN
gujaf-212	310	2	davis	davis	PROPN
gujaf-212	310	3	labour	labour	PROPN
gujaf-212	310	4	review	review	PROPN
gujaf-212	310	5	,	,	PUNCT
gujaf-212	310	6	39	39	NUM
gujaf-212	310	7	,	,	PUNCT
gujaf-212	310	8	187	187	NUM
gujaf-212	310	9	-	-	SYM
gujaf-212	310	10	227	227	NUM
gujaf-212	310	11	.	.	PUNCT
gujaf-212	310	12	ijeoma	ijeoma	NOUN
gujaf-212	310	13	,	,	PUNCT
gujaf-212	310	14	n.	n.	PROPN
gujaf-212	310	15	b.	b.	PROPN
gujaf-212	310	16	,	,	PUNCT
gujaf-212	310	17	&	&	CCONJ
gujaf-212	310	18	nwufo	nwufo	PROPN
gujaf-212	310	19	,	,	PUNCT
gujaf-212	310	20	c.	c.	PROPN
gujaf-212	310	21	i.	i.	PROPN
gujaf-212	310	22	(	(	PUNCT
gujaf-212	310	23	2015	2015	NUM
gujaf-212	310	24	)	)	PUNCT
gujaf-212	310	25	.	.	PUNCT
gujaf-212	311	1	sustainability	sustainability	NOUN
gujaf-212	311	2	of	of	ADP
gujaf-212	311	3	the	the	DET
gujaf-212	311	4	contributory	contributory	NOUN
gujaf-212	311	5	pension	pension	NOUN
gujaf-212	311	6	scheme	scheme	NOUN
gujaf-212	311	7	in	in	ADP
gujaf-212	311	8	nigeria	nigeria	PROPN
gujaf-212	311	9	.	.	PUNCT
gujaf-212	312	1	journal	journal	PROPN
gujaf-212	312	2	of	of	ADP
gujaf-212	312	3	business	business	PROPN
gujaf-212	312	4	&	&	CCONJ
gujaf-212	312	5	management	management	NOUN
gujaf-212	312	6	studies	study	NOUN
gujaf-212	312	7	,	,	PUNCT
gujaf-212	312	8	1(1	1(1	NUM
gujaf-212	312	9	)	)	PUNCT
gujaf-212	312	10	,	,	PUNCT
gujaf-212	312	11	1	1	NUM
gujaf-212	312	12	-	-	SYM
gujaf-212	312	13	15	15	NUM
gujaf-212	312	14	.	.	PUNCT
gujaf-212	312	15	imhanlahimi	imhanlahimi	PROPN
gujaf-212	312	16	,	,	PUNCT
gujaf-212	312	17	j.	j.	PROPN
gujaf-212	312	18	e.	e.	PROPN
gujaf-212	312	19	,	,	PUNCT
gujaf-212	312	20	&	&	CCONJ
gujaf-212	312	21	joseph	joseph	PROPN
gujaf-212	312	22	,	,	PUNCT
gujaf-212	312	23	e.	e.	PROPN
gujaf-212	312	24	(	(	PUNCT
gujaf-212	312	25	2011	2011	NUM
gujaf-212	312	26	)	)	PUNCT
gujaf-212	312	27	.	.	PUNCT
gujaf-212	313	1	pension	pension	NOUN
gujaf-212	313	2	reform	reform	NOUN
gujaf-212	313	3	,	,	PUNCT
gujaf-212	313	4	public	public	ADJ
gujaf-212	313	5	workers	worker	NOUN
gujaf-212	313	6	'	'	PART
gujaf-212	313	7	productivity	productivity	NOUN
gujaf-212	313	8	and	and	CCONJ
gujaf-212	313	9	welfare	welfare	NOUN
gujaf-212	313	10	in	in	ADP
gujaf-212	313	11	nigeria	nigeria	PROPN
gujaf-212	313	12	:	:	PUNCT
gujaf-212	313	13	lessons	lesson	NOUN
gujaf-212	313	14	for	for	ADP
gujaf-212	313	15	some	some	DET
gujaf-212	313	16	other	other	ADJ
gujaf-212	313	17	african	african	ADJ
gujaf-212	313	18	countries	country	NOUN
gujaf-212	313	19	.	.	PUNCT
gujaf-212	314	1	indian	indian	PROPN
gujaf-212	314	2	journal	journal	PROPN
gujaf-212	314	3	of	of	ADP
gujaf-212	314	4	economics	economic	NOUN
gujaf-212	314	5	and	and	CCONJ
gujaf-212	314	6	business	business	NOUN
gujaf-212	314	7	,	,	PUNCT
gujaf-212	314	8	10(2	10(2	NUM
gujaf-212	314	9	)	)	PUNCT
gujaf-212	314	10	,	,	PUNCT
gujaf-212	314	11	173	173	NUM
gujaf-212	314	12	-	-	SYM
gujaf-212	314	13	202	202	NUM
gujaf-212	314	14	kantudu	kantudu	NOUN
gujaf-212	314	15	a.	a.	PROPN
gujaf-212	314	16	s.	s.	PROPN
gujaf-212	314	17	(	(	PUNCT
gujaf-212	314	18	2005	2005	NUM
gujaf-212	314	19	)	)	PUNCT
gujaf-212	314	20	.	.	PUNCT
gujaf-212	315	1	the	the	DET
gujaf-212	315	2	impact	impact	NOUN
gujaf-212	315	3	of	of	ADP
gujaf-212	315	4	auditor	auditor	NOUN
gujaf-212	315	5	’s	’s	PART
gujaf-212	315	6	reputation	reputation	NOUN
gujaf-212	315	7	on	on	ADP
gujaf-212	315	8	compliance	compliance	NOUN
gujaf-212	315	9	with	with	ADP
gujaf-212	315	10	accounting	accounting	NOUN
gujaf-212	315	11	standard	standard	NOUN
gujaf-212	315	12	on	on	ADP
gujaf-212	315	13	employee	employee	NOUN
gujaf-212	315	14	retirement	retirement	NOUN
gujaf-212	315	15	benefit	benefit	NOUN
gujaf-212	315	16	by	by	ADP
gujaf-212	315	17	listed	list	VERB
gujaf-212	315	18	firms	firm	NOUN
gujaf-212	315	19	in	in	ADP
gujaf-212	315	20	nigeria	nigeria	PROPN
gujaf-212	315	21	.	.	PUNCT
gujaf-212	316	1	journal	journal	PROPN
gujaf-212	316	2	of	of	ADP
gujaf-212	316	3	social	social	ADJ
gujaf-212	316	4	and	and	CCONJ
gujaf-212	316	5	management	management	NOUN
gujaf-212	316	6	sciences	science	NOUN
gujaf-212	316	7	.	.	PUNCT
gujaf-212	317	1	10	10	NUM
gujaf-212	317	2	,	,	PUNCT
gujaf-212	317	3	71	71	NUM
gujaf-212	317	4	-	-	SYM
gujaf-212	317	5	100	100	NUM
gujaf-212	317	6	,	,	PUNCT
gujaf-212	317	7	available	available	ADJ
gujaf-212	317	8	at	at	ADP
gujaf-212	317	9	:	:	PUNCT
gujaf-212	317	10	http://ssrn.com/abstract=1112505	http://ssrn.com/abstract=1112505	PROPN
gujaf-212	317	11	.	.	PROPN
gujaf-212	317	12	kantudu	kantudu	PROPN
gujaf-212	317	13	,	,	PUNCT
gujaf-212	317	14	a.	a.	PROPN
gujaf-212	317	15	s.	s.	PROPN
gujaf-212	317	16	(	(	PUNCT
gujaf-212	317	17	2008	2008	NUM
gujaf-212	317	18	)	)	PUNCT
gujaf-212	317	19	.	.	PUNCT
gujaf-212	318	1	impact	impact	NOUN
gujaf-212	318	2	of	of	ADP
gujaf-212	318	3	pension	pension	NOUN
gujaf-212	318	4	reform	reform	NOUN
gujaf-212	318	5	act	act	NOUN
gujaf-212	318	6	2004	2004	NUM
gujaf-212	318	7	on	on	ADP
gujaf-212	318	8	compliance	compliance	NOUN
gujaf-212	318	9	with	with	ADP
gujaf-212	318	10	accounting	accounting	NOUN
gujaf-212	318	11	standard	standard	NOUN
gujaf-212	318	12	on	on	ADP
gujaf-212	318	13	employee	employee	NOUN
gujaf-212	318	14	retirement	retirement	NOUN
gujaf-212	318	15	benefits	benefit	NOUN
gujaf-212	318	16	in	in	ADP
gujaf-212	318	17	nigeria	nigeria	PROPN
gujaf-212	318	18	,	,	PUNCT
gujaf-212	318	19	available	available	ADJ
gujaf-212	318	20	at	at	ADP
gujaf-212	318	21	:	:	PUNCT
gujaf-212	318	22	http://ssrn.com/abstract=1106462	http://ssrn.com/abstract=1106462	PROPN
gujaf-212	318	23	.	.	PUNCT
gujaf-212	318	24	mol	mol	PROPN
gujaf-212	318	25	,	,	PUNCT
gujaf-212	318	26	a.	a.	NOUN
gujaf-212	318	27	p.	p.	NOUN
gujaf-212	318	28	(	(	PUNCT
gujaf-212	318	29	2015	2015	NUM
gujaf-212	318	30	)	)	PUNCT
gujaf-212	318	31	.	.	PUNCT
gujaf-212	319	1	transparency	transparency	NOUN
gujaf-212	319	2	and	and	CCONJ
gujaf-212	319	3	value	value	NOUN
gujaf-212	319	4	chain	chain	NOUN
gujaf-212	319	5	sustainability	sustainability	NOUN
gujaf-212	319	6	.	.	PUNCT
gujaf-212	320	1	journal	journal	NOUN
gujaf-212	320	2	of	of	ADP
gujaf-212	320	3	cleaner	clean	ADJ
gujaf-212	320	4	production	production	NOUN
gujaf-212	320	5	,	,	PUNCT
gujaf-212	320	6	107	107	NUM
gujaf-212	320	7	,	,	PUNCT
gujaf-212	320	8	154	154	NUM
gujaf-212	320	9	-	-	SYM
gujaf-212	320	10	161	161	NUM
gujaf-212	320	11	.	.	PUNCT
gujaf-212	321	1	ojiaku	ojiaku	NOUN
gujaf-212	321	2	,	,	PUNCT
gujaf-212	321	3	o.	o.	PROPN
gujaf-212	321	4	c.	c.	PROPN
gujaf-212	321	5	,	,	PUNCT
gujaf-212	321	6	nwatu	nwatu	PROPN
gujaf-212	321	7	,	,	PUNCT
gujaf-212	321	8	b.	b.	PROPN
gujaf-212	321	9	c.	c.	PROPN
gujaf-212	321	10	,	,	PUNCT
gujaf-212	321	11	&	&	CCONJ
gujaf-212	321	12	aghara	aghara	PROPN
gujaf-212	321	13	,	,	PUNCT
gujaf-212	321	14	v.	v.	ADP
gujaf-212	321	15	n.	n.	PROPN
gujaf-212	321	16	(	(	PUNCT
gujaf-212	321	17	2020	2020	NUM
gujaf-212	321	18	)	)	PUNCT
gujaf-212	321	19	.	.	PUNCT
gujaf-212	322	1	using	use	VERB
gujaf-212	322	2	the	the	DET
gujaf-212	322	3	dart	dart	NOUN
gujaf-212	322	4	model	model	NOUN
gujaf-212	322	5	of	of	ADP
gujaf-212	322	6	value	value	NOUN
gujaf-212	322	7	co	co	NOUN
gujaf-212	322	8	-	-	NOUN
gujaf-212	322	9	creation	creation	NOUN
gujaf-212	322	10	to	to	PART
gujaf-212	322	11	predict	predict	VERB
gujaf-212	322	12	customer	customer	NOUN
gujaf-212	322	13	loyalty	loyalty	NOUN
gujaf-212	322	14	in	in	ADP
gujaf-212	322	15	pension	pension	NOUN
gujaf-212	322	16	fund	fund	NOUN
gujaf-212	322	17	administration	administration	NOUN
gujaf-212	322	18	in	in	ADP
gujaf-212	322	19	nigeria	nigeria	PROPN
gujaf-212	322	20	.	.	PUNCT
gujaf-212	323	1	asian	asian	PROPN
gujaf-212	323	2	journal	journal	PROPN
gujaf-212	323	3	of	of	ADP
gujaf-212	323	4	economics	economic	NOUN
gujaf-212	323	5	and	and	CCONJ
gujaf-212	323	6	business	business	NOUN
gujaf-212	323	7	,	,	PUNCT
gujaf-212	323	8	1(2	1(2	NUM
gujaf-212	323	9	)	)	PUNCT
gujaf-212	323	10	,	,	PUNCT
gujaf-212	323	11	121	121	NUM
gujaf-212	323	12	-	-	SYM
gujaf-212	323	13	137	137	NUM
gujaf-212	323	14	.	.	PUNCT
gujaf-212	324	1	http://ssrn.com/abstract=1112505	http://ssrn.com/abstract=1112505	PROPN
gujaf-212	324	2	http://ssrn.com/abstract=1106462	http://ssrn.com/abstract=1106462	PROPN
gujaf-212	324	3	gusau	gusau	PROPN
gujaf-212	324	4	journal	journal	NOUN
gujaf-212	324	5	of	of	ADP
gujaf-212	324	6	accounting	accounting	NOUN
gujaf-212	324	7	and	and	CCONJ
gujaf-212	324	8	finance	finance	NOUN
gujaf-212	324	9	,	,	PUNCT
gujaf-212	324	10	vol	vol	NOUN
gujaf-212	324	11	.	.	PROPN
gujaf-212	324	12	4	4	NUM
gujaf-212	324	13	,	,	PUNCT
gujaf-212	324	14	issue	issue	NOUN
gujaf-212	324	15	1	1	NUM
gujaf-212	324	16	,	,	PUNCT
gujaf-212	324	17	april	april	PROPN
gujaf-212	324	18	,	,	PUNCT
gujaf-212	324	19	2023	2023	NUM
gujaf-212	324	20	149	149	NUM
gujaf-212	324	21	oladipo	oladipo	NOUN
gujaf-212	324	22	,	,	PUNCT
gujaf-212	324	23	j.	j.	PROPN
gujaf-212	324	24	a.	a.	PROPN
gujaf-212	324	25	,	,	PUNCT
gujaf-212	324	26	&	&	CCONJ
gujaf-212	324	27	fashagba	fashagba	NOUN
gujaf-212	324	28	,	,	PUNCT
gujaf-212	324	29	m.	m.	NOUN
gujaf-212	324	30	o.	o.	PROPN
gujaf-212	324	31	(	(	PUNCT
gujaf-212	324	32	2012	2012	NUM
gujaf-212	324	33	)	)	PUNCT
gujaf-212	324	34	.	.	PUNCT
gujaf-212	325	1	evaluation	evaluation	NOUN
gujaf-212	325	2	of	of	ADP
gujaf-212	325	3	compliance	compliance	NOUN
gujaf-212	325	4	with	with	ADP
gujaf-212	325	5	the	the	DET
gujaf-212	325	6	stipulations	stipulation	NOUN
gujaf-212	325	7	of	of	ADP
gujaf-212	325	8	the	the	DET
gujaf-212	325	9	contributory	contributory	PROPN
gujaf-212	325	10	pension	pension	NOUN
gujaf-212	325	11	scheme	scheme	NOUN
gujaf-212	325	12	:	:	PUNCT
gujaf-212	325	13	a	a	DET
gujaf-212	325	14	case	case	NOUN
gujaf-212	325	15	study	study	NOUN
gujaf-212	325	16	of	of	ADP
gujaf-212	325	17	quasi	quasi	ADJ
gujaf-212	325	18	-	-	ADJ
gujaf-212	325	19	government	government	ADJ
gujaf-212	325	20	institutions	institution	NOUN
gujaf-212	325	21	in	in	ADP
gujaf-212	325	22	nigeria	nigeria	PROPN
gujaf-212	325	23	.	.	PUNCT
gujaf-212	326	1	african	african	ADJ
gujaf-212	326	2	research	research	PROPN
gujaf-212	326	3	review	review	PROPN
gujaf-212	326	4	,	,	PUNCT
gujaf-212	326	5	6(4	6(4	NUM
gujaf-212	326	6	)	)	PUNCT
gujaf-212	326	7	,	,	PUNCT
gujaf-212	326	8	59	59	NUM
gujaf-212	326	9	-	-	SYM
gujaf-212	326	10	75	75	NUM
gujaf-212	326	11	.	.	PUNCT
gujaf-212	327	1	oloruntoba	oloruntoba	PROPN
gujaf-212	327	2	,	,	PUNCT
gujaf-212	327	3	a.	a.	PROPN
gujaf-212	327	4	d.	d.	PROPN
gujaf-212	327	5	,	,	PUNCT
gujaf-212	327	6	&	&	CCONJ
gujaf-212	327	7	ojo	ojo	PROPN
gujaf-212	327	8	,	,	PUNCT
gujaf-212	327	9	j.	j.	PROPN
gujaf-212	327	10	i.	i.	PROPN
gujaf-212	327	11	(	(	PUNCT
gujaf-212	327	12	2021	2021	NUM
gujaf-212	327	13	)	)	PUNCT
gujaf-212	327	14	finacial	finacial	ADJ
gujaf-212	327	15	sustainability	sustainability	NOUN
gujaf-212	327	16	and	and	CCONJ
gujaf-212	327	17	pension	pension	NOUN
gujaf-212	327	18	fund	fund	NOUN
gujaf-212	327	19	performance	performance	NOUN
gujaf-212	327	20	in	in	ADP
gujaf-212	327	21	nigeria	nigeria	PROPN
gujaf-212	327	22	:	:	PUNCT
gujaf-212	327	23	the	the	DET
gujaf-212	327	24	effects	effect	NOUN
gujaf-212	327	25	of	of	ADP
gujaf-212	327	26	inflation	inflation	NOUN
gujaf-212	327	27	rates	rate	NOUN
gujaf-212	327	28	.	.	PUNCT
gujaf-212	328	1	umaru	umaru	PROPN
gujaf-212	328	2	musa	musa	PROPN
gujaf-212	328	3	yaradua	yaradua	PROPN
gujaf-212	328	4	university	university	PROPN
gujaf-212	328	5	journal	journal	NOUN
gujaf-212	328	6	of	of	ADP
gujaf-212	328	7	accounting	accounting	NOUN
gujaf-212	328	8	and	and	CCONJ
gujaf-212	328	9	finance	finance	NOUN
gujaf-212	328	10	research	research	NOUN
gujaf-212	328	11	,	,	PUNCT
gujaf-212	328	12	2	2	NUM
gujaf-212	328	13	(	(	PUNCT
gujaf-212	328	14	2	2	NUM
gujaf-212	328	15	)	)	PUNCT
gujaf-212	328	16	,	,	PUNCT
gujaf-212	328	17	54	54	NUM
gujaf-212	328	18	-	-	SYM
gujaf-212	328	19	67	67	NUM
gujaf-212	328	20	oluwatoyin	oluwatoyin	NOUN
gujaf-212	328	21	,	,	PUNCT
gujaf-212	328	22	s.	s.	PROPN
gujaf-212	328	23	i.	i.	PROPN
gujaf-212	328	24	k.	k.	PROPN
gujaf-212	328	25	(	(	PUNCT
gujaf-212	328	26	2013	2013	NUM
gujaf-212	328	27	)	)	PUNCT
gujaf-212	328	28	.	.	PUNCT
gujaf-212	329	1	an	an	DET
gujaf-212	329	2	impact	impact	NOUN
gujaf-212	329	3	assessment	assessment	NOUN
gujaf-212	329	4	of	of	ADP
gujaf-212	329	5	the	the	DET
gujaf-212	329	6	contributory	contributory	NOUN
gujaf-212	329	7	pension	pension	NOUN
gujaf-212	329	8	scheme	scheme	NOUN
gujaf-212	329	9	on	on	ADP
gujaf-212	329	10	employee	employee	NOUN
gujaf-212	329	11	retirement	retirement	NOUN
gujaf-212	329	12	benefits	benefit	NOUN
gujaf-212	329	13	of	of	ADP
gujaf-212	329	14	quoted	quote	VERB
gujaf-212	329	15	firms	firm	NOUN
gujaf-212	329	16	in	in	ADP
gujaf-212	329	17	nigeria	nigeria	PROPN
gujaf-212	329	18	,	,	PUNCT
gujaf-212	329	19	elixir	elixir	NOUN
gujaf-212	329	20	finance	finance	NOUN
gujaf-212	329	21	management	management	NOUN
gujaf-212	329	22	,	,	PUNCT
gujaf-212	329	23	55	55	NUM
gujaf-212	329	24	,	,	PUNCT
gujaf-212	329	25	12802	12802	NUM
gujaf-212	329	26	-	-	SYM
gujaf-212	329	27	12809	12809	NUM
gujaf-212	329	28	.	.	PUNCT
gujaf-212	330	1	ovbiagele	ovbiagele	PROPN
gujaf-212	330	2	,	,	PUNCT
gujaf-212	330	3	a.	a.	NOUN
gujaf-212	330	4	o.	o.	NOUN
gujaf-212	330	5	(	(	PUNCT
gujaf-212	330	6	2015	2015	NUM
gujaf-212	330	7	)	)	PUNCT
gujaf-212	330	8	.	.	PUNCT
gujaf-212	331	1	management	management	NOUN
gujaf-212	331	2	of	of	ADP
gujaf-212	331	3	pension	pension	NOUN
gujaf-212	331	4	schemes	scheme	NOUN
gujaf-212	331	5	in	in	ADP
gujaf-212	331	6	africa	africa	PROPN
gujaf-212	331	7	:	:	PUNCT
gujaf-212	332	1	nigeria	nigeria	PROPN
gujaf-212	332	2	’s	’s	PART
gujaf-212	332	3	experience	experience	NOUN
gujaf-212	332	4	,	,	PUNCT
gujaf-212	332	5	challenges	challenge	NOUN
gujaf-212	332	6	,	,	PUNCT
gujaf-212	332	7	and	and	CCONJ
gujaf-212	332	8	the	the	DET
gujaf-212	332	9	way	way	NOUN
gujaf-212	332	10	forward	forward	ADV
gujaf-212	332	11	.	.	PUNCT
gujaf-212	333	1	global	global	ADJ
gujaf-212	333	2	journal	journal	PROPN
gujaf-212	333	3	of	of	ADP
gujaf-212	333	4	interdisciplinary	interdisciplinary	ADJ
gujaf-212	333	5	social	social	ADJ
gujaf-212	333	6	sciences	science	NOUN
gujaf-212	333	7	,	,	PUNCT
gujaf-212	333	8	4(2	4(2	NUM
gujaf-212	333	9	)	)	PUNCT
gujaf-212	333	10	,	,	PUNCT
gujaf-212	333	11	33	33	NUM
gujaf-212	333	12	-	-	SYM
gujaf-212	333	13	34	34	NUM
gujaf-212	333	14	.	.	PUNCT
gujaf-212	334	1	pension	pension	NOUN
gujaf-212	334	2	reform	reform	PROPN
gujaf-212	334	3	act	act	NOUN
gujaf-212	335	1	[	[	X
gujaf-212	335	2	pra	pra	X
gujaf-212	335	3	]	]	X
gujaf-212	335	4	(	(	PUNCT
gujaf-212	335	5	2004	2004	NUM
gujaf-212	335	6	)	)	PUNCT
gujaf-212	335	7	.	.	PUNCT
gujaf-212	336	1	pension	pension	NOUN
gujaf-212	336	2	reform	reform	PROPN
gujaf-212	336	3	act	act	PROPN
gujaf-212	336	4	2004	2004	NUM
gujaf-212	336	5	:	:	PUNCT
gujaf-212	336	6	federal	federal	ADJ
gujaf-212	336	7	government	government	NOUN
gujaf-212	336	8	of	of	ADP
gujaf-212	336	9	nigeria	nigeria	PROPN
gujaf-212	336	10	.	.	PUNCT
gujaf-212	337	1	report	report	NOUN
gujaf-212	337	2	on	on	ADP
gujaf-212	337	3	the	the	DET
gujaf-212	337	4	observance	observance	NOUN
gujaf-212	337	5	of	of	ADP
gujaf-212	337	6	standards	standard	NOUN
gujaf-212	337	7	and	and	CCONJ
gujaf-212	337	8	codes	code	NOUN
gujaf-212	337	9	(	(	PUNCT
gujaf-212	337	10	rosc	rosc	ADJ
gujaf-212	337	11	)	)	PUNCT
gujaf-212	337	12	(	(	PUNCT
gujaf-212	337	13	2004	2004	NUM
gujaf-212	337	14	)	)	PUNCT
gujaf-212	337	15	.	.	PUNCT
gujaf-212	338	1	nigeria	nigeria	PROPN
gujaf-212	338	2	.	.	PUNCT
gujaf-212	339	1	available	available	ADJ
gujaf-212	339	2	at	at	ADP
gujaf-212	339	3	:	:	PUNCT
gujaf-212	339	4	http://documents.worldbank.org	http://documents.worldbank.org	NUM
gujaf-212	339	5	/	/	SYM
gujaf-212	339	6	curated	curate	VERB
gujaf-212	339	7	/	/	SYM
gujaf-212	339	8	en/109681468288617735	en/109681468288617735	NOUN
gujaf-212	339	9	/	/	SYM
gujaf-212	339	10	pdf/3	pdf/3	PROPN
gujaf-212	339	11	51680uni0accoun	51680uni0accoun	NUM
gujaf-212	339	12	ting0rosc1aa1nga.pdf.pdf	ting0rosc1aa1nga.pdf.pdf	PROPN
gujaf-212	339	13	.	.	PUNCT
gujaf-212	339	14	ringle	ringle	PROPN
gujaf-212	339	15	,	,	PUNCT
gujaf-212	339	16	c.	c.	PROPN
gujaf-212	339	17	m.	m.	NOUN
gujaf-212	339	18	,	,	PUNCT
gujaf-212	339	19	wende	wende	PROPN
gujaf-212	339	20	,	,	PUNCT
gujaf-212	339	21	s.	s.	PROPN
gujaf-212	339	22	,	,	PUNCT
gujaf-212	339	23	and	and	CCONJ
gujaf-212	339	24	becker	becker	PROPN
gujaf-212	339	25	,	,	PUNCT
gujaf-212	339	26	j.-m	j.-m	PROPN
gujaf-212	339	27	.	.	PUNCT
gujaf-212	339	28	2022	2022	NUM
gujaf-212	339	29	.	.	PUNCT
gujaf-212	340	1	"	"	PUNCT
gujaf-212	340	2	smartpls	smartpls	NOUN
gujaf-212	340	3	4	4	NUM
gujaf-212	340	4	.	.	PUNCT
gujaf-212	340	5	"	"	PUNCT
gujaf-212	340	6	oststeinbek	oststeinbek	NOUN
gujaf-212	340	7	:	:	PUNCT
gujaf-212	340	8	smartpls	smartpls	PROPN
gujaf-212	340	9	gmbh	gmbh	PROPN
gujaf-212	340	10	,	,	PUNCT
gujaf-212	340	11	http://www.smartpls.com	http://www.smartpls.com	PROPN
gujaf-212	340	12	.	.	PUNCT
gujaf-212	341	1	rocha	rocha	PROPN
gujaf-212	341	2	,	,	PUNCT
gujaf-212	341	3	r.	r.	PROPN
gujaf-212	341	4	,	,	PUNCT
gujaf-212	341	5	hinz	hinz	PROPN
gujaf-212	341	6	,	,	PUNCT
gujaf-212	341	7	r.	r.	PROPN
gujaf-212	341	8	,	,	PUNCT
gujaf-212	341	9	&	&	CCONJ
gujaf-212	341	10	gutierre	gutierre	PROPN
gujaf-212	341	11	,	,	PUNCT
gujaf-212	341	12	j.	j.	PROPN
gujaf-212	341	13	(	(	PUNCT
gujaf-212	341	14	2001	2001	NUM
gujaf-212	341	15	)	)	PUNCT
gujaf-212	341	16	.	.	PUNCT
gujaf-212	342	1	improving	improve	VERB
gujaf-212	342	2	the	the	DET
gujaf-212	342	3	regulation	regulation	NOUN
gujaf-212	342	4	and	and	CCONJ
gujaf-212	342	5	supervision	supervision	NOUN
gujaf-212	342	6	of	of	ADP
gujaf-212	342	7	pension	pension	NOUN
gujaf-212	342	8	funds	fund	NOUN
gujaf-212	342	9	:	:	PUNCT
gujaf-212	342	10	are	be	AUX
gujaf-212	342	11	there	there	PRON
gujaf-212	342	12	lessons	lesson	NOUN
gujaf-212	342	13	from	from	ADP
gujaf-212	342	14	the	the	DET
gujaf-212	342	15	banking	banking	NOUN
gujaf-212	342	16	sector	sector	NOUN
gujaf-212	342	17	?	?	PUNCT
gujaf-212	343	1	in	in	ADP
gujaf-212	343	2	:	:	PUNCT
gujaf-212	343	3	r.	r.	PROPN
gujaf-212	343	4	holzmann	holzmann	PROPN
gujaf-212	343	5	&	&	CCONJ
gujaf-212	343	6	j.	j.	PROPN
gujaf-212	343	7	e.	e.	PROPN
gujaf-212	343	8	stiglitz	stiglitz	PROPN
gujaf-212	343	9	(	(	PUNCT
gujaf-212	343	10	eds	eds	PROPN
gujaf-212	343	11	)	)	PUNCT
gujaf-212	343	12	,	,	PUNCT
gujaf-212	343	13	new	new	ADJ
gujaf-212	343	14	ideas	idea	NOUN
gujaf-212	343	15	about	about	ADP
gujaf-212	343	16	old	old	ADJ
gujaf-212	343	17	age	age	NOUN
gujaf-212	343	18	security	security	NOUN
gujaf-212	343	19	toward	toward	ADP
gujaf-212	343	20	sustainable	sustainable	ADJ
gujaf-212	343	21	pension	pension	NOUN
gujaf-212	343	22	systems	system	NOUN
gujaf-212	343	23	in	in	ADP
gujaf-212	343	24	the	the	DET
gujaf-212	343	25	21st	21st	ADJ
gujaf-212	343	26	century	century	NOUN
gujaf-212	343	27	,	,	PUNCT
gujaf-212	343	28	(	(	PUNCT
gujaf-212	343	29	pp171212	pp171212	PROPN
gujaf-212	343	30	)	)	PUNCT
gujaf-212	343	31	.	.	PUNCT
gujaf-212	344	1	the	the	DET
gujaf-212	344	2	world	world	PROPN
gujaf-212	344	3	bank	bank	PROPN
gujaf-212	344	4	.	.	PUNCT
gujaf-212	345	1	washington	washington	PROPN
gujaf-212	345	2	,	,	PUNCT
gujaf-212	345	3	d.	d.	PROPN
gujaf-212	345	4	c.	c.	PROPN
gujaf-212	345	5	sorsa	sorsa	PROPN
gujaf-212	345	6	,	,	PUNCT
gujaf-212	345	7	v.	v.	PROPN
gujaf-212	345	8	p.	p.	PROPN
gujaf-212	345	9	,	,	PUNCT
gujaf-212	345	10	&	&	CCONJ
gujaf-212	345	11	van	van	PROPN
gujaf-212	345	12	der	der	PROPN
gujaf-212	345	13	zwan	zwan	PROPN
gujaf-212	345	14	,	,	PUNCT
gujaf-212	345	15	n.	n.	PROPN
gujaf-212	345	16	(	(	PUNCT
gujaf-212	345	17	2022	2022	NUM
gujaf-212	345	18	)	)	PUNCT
gujaf-212	345	19	.	.	PUNCT
gujaf-212	346	1	sustaining	sustain	VERB
gujaf-212	346	2	the	the	DET
gujaf-212	346	3	unsustainable	unsustainable	ADJ
gujaf-212	346	4	?	?	PUNCT
gujaf-212	347	1	the	the	DET
gujaf-212	347	2	political	political	ADJ
gujaf-212	347	3	sustainability	sustainability	NOUN
gujaf-212	347	4	of	of	ADP
gujaf-212	347	5	pensions	pension	NOUN
gujaf-212	347	6	in	in	ADP
gujaf-212	347	7	finland	finland	PROPN
gujaf-212	347	8	and	and	CCONJ
gujaf-212	347	9	the	the	DET
gujaf-212	347	10	netherlands	netherlands	PROPN
gujaf-212	347	11	.	.	PUNCT
gujaf-212	348	1	journal	journal	PROPN
gujaf-212	348	2	of	of	ADP
gujaf-212	348	3	european	european	ADJ
gujaf-212	348	4	social	social	ADJ
gujaf-212	348	5	policy	policy	NOUN
gujaf-212	348	6	,	,	PUNCT
gujaf-212	348	7	32(1	32(1	NUM
gujaf-212	348	8	)	)	PUNCT
gujaf-212	348	9	,	,	PUNCT
gujaf-212	348	10	91	91	NUM
gujaf-212	348	11	-	-	SYM
gujaf-212	348	12	104	104	NUM
gujaf-212	348	13	.	.	PUNCT
gujaf-212	349	1	sule	sule	PROPN
gujaf-212	349	2	,	,	PUNCT
gujaf-212	349	3	o.	o.	PROPN
gujaf-212	349	4	,	,	PUNCT
gujaf-212	349	5	&	&	CCONJ
gujaf-212	349	6	ezugwu	ezugwu	PROPN
gujaf-212	349	7	,	,	PUNCT
gujaf-212	349	8	c.	c.	PROPN
gujaf-212	349	9	i.	i.	PROPN
gujaf-212	349	10	(	(	PUNCT
gujaf-212	349	11	2009	2009	NUM
gujaf-212	349	12	)	)	PUNCT
gujaf-212	349	13	.	.	PUNCT
gujaf-212	350	1	evaluation	evaluation	NOUN
gujaf-212	350	2	of	of	ADP
gujaf-212	350	3	the	the	DET
gujaf-212	350	4	application	application	NOUN
gujaf-212	350	5	of	of	ADP
gujaf-212	350	6	the	the	DET
gujaf-212	350	7	contributory	contributory	NOUN
gujaf-212	350	8	pension	pension	NOUN
gujaf-212	350	9	scheme	scheme	NOUN
gujaf-212	350	10	on	on	ADP
gujaf-212	350	11	employee	employee	NOUN
gujaf-212	350	12	retirement	retirement	NOUN
gujaf-212	350	13	benefits	benefit	NOUN
gujaf-212	350	14	of	of	ADP
gujaf-212	350	15	quoted	quote	VERB
gujaf-212	350	16	firms	firm	NOUN
gujaf-212	350	17	in	in	ADP
gujaf-212	350	18	nigeria	nigeria	PROPN
gujaf-212	350	19	.	.	PUNCT
gujaf-212	351	1	african	african	ADJ
gujaf-212	351	2	journal	journal	PROPN
gujaf-212	351	3	of	of	ADP
gujaf-212	351	4	accounting	accounting	NOUN
gujaf-212	351	5	,	,	PUNCT
gujaf-212	351	6	economics	economic	NOUN
gujaf-212	351	7	,	,	PUNCT
gujaf-212	351	8	finance	finance	NOUN
gujaf-212	351	9	and	and	CCONJ
gujaf-212	351	10	banking	banking	NOUN
gujaf-212	351	11	research	research	NOUN
gujaf-212	351	12	,	,	PUNCT
gujaf-212	351	13	4(4	4(4	NUM
gujaf-212	351	14	)	)	PUNCT
gujaf-212	351	15	.	.	PUNCT
gujaf-212	352	1	47	47	NUM
gujaf-212	352	2	-	-	SYM
gujaf-212	352	3	60	60	NUM
gujaf-212	352	4	.	.	PUNCT
gujaf-212	353	1	tabachnick	tabachnick	PROPN
gujaf-212	353	2	,	,	PUNCT
gujaf-212	353	3	b.	b.	PROPN
gujaf-212	353	4	g.	g.	PROPN
gujaf-212	353	5	,	,	PUNCT
gujaf-212	353	6	&	&	CCONJ
gujaf-212	353	7	fidell	fidell	PROPN
gujaf-212	353	8	,	,	PUNCT
gujaf-212	353	9	l.	l.	PROPN
gujaf-212	353	10	s.	s.	PROPN
gujaf-212	353	11	(	(	PUNCT
gujaf-212	353	12	2013	2013	NUM
gujaf-212	353	13	)	)	PUNCT
gujaf-212	353	14	.	.	PUNCT
gujaf-212	354	1	using	use	VERB
gujaf-212	354	2	multivariate	multivariate	NOUN
gujaf-212	354	3	statistics	statistic	NOUN
gujaf-212	354	4	.	.	PUNCT
gujaf-212	355	1	boston	boston	PROPN
gujaf-212	355	2	:	:	PUNCT
gujaf-212	355	3	pearson	pearson	PROPN
gujaf-212	355	4	.	.	PROPN
gujaf-212	356	1	thecable	thecable	ADJ
gujaf-212	356	2	(	(	PUNCT
gujaf-212	356	3	2022	2022	NUM
gujaf-212	356	4	)	)	PUNCT
gujaf-212	356	5	.	.	PUNCT
gujaf-212	357	1	pencom	pencom	NOUN
gujaf-212	357	2	:	:	PUNCT
gujaf-212	357	3	only	only	ADV
gujaf-212	357	4	four	four	NUM
gujaf-212	357	5	states	state	NOUN
gujaf-212	357	6	,	,	PUNCT
gujaf-212	357	7	fct	fct	NOUN
gujaf-212	357	8	remitting	remit	VERB
gujaf-212	357	9	pension	pension	NOUN
gujaf-212	357	10	contributions	contribution	NOUN
gujaf-212	357	11	to	to	ADP
gujaf-212	357	12	workers	worker	NOUN
gujaf-212	357	13	under	under	ADP
gujaf-212	357	14	cps	cp	NOUN
gujaf-212	357	15	,	,	PUNCT
gujaf-212	357	16	retrieved	retrieve	VERB
gujaf-212	357	17	from	from	ADP
gujaf-212	357	18	http://documents.worldbank.org/curated/en/109681468288617735/pdf/351680uni0accoun%09ting0rosc1aa1nga.pdf.pdf	http://documents.worldbank.org/curated/en/109681468288617735/pdf/351680uni0accoun%09ting0rosc1aa1nga.pdf.pdf	PROPN
gujaf-212	357	19	http://documents.worldbank.org/curated/en/109681468288617735/pdf/351680uni0accoun%09ting0rosc1aa1nga.pdf.pdf	http://documents.worldbank.org/curated/en/109681468288617735/pdf/351680uni0accoun%09ting0rosc1aa1nga.pdf.pdf	PROPN
gujaf-212	357	20	http://www.smartpls.com/	http://www.smartpls.com/	NOUN
gujaf-212	357	21	gusau	gusau	PROPN
gujaf-212	357	22	journal	journal	PROPN
gujaf-212	357	23	of	of	ADP
gujaf-212	357	24	accounting	accounting	NOUN
gujaf-212	357	25	and	and	CCONJ
gujaf-212	357	26	finance	finance	NOUN
gujaf-212	357	27	,	,	PUNCT
gujaf-212	357	28	vol	vol	NOUN
gujaf-212	357	29	.	.	PROPN
gujaf-212	357	30	4	4	NUM
gujaf-212	357	31	,	,	PUNCT
gujaf-212	357	32	issue	issue	NOUN
gujaf-212	357	33	1	1	NUM
gujaf-212	357	34	,	,	PUNCT
gujaf-212	357	35	april	april	PROPN
gujaf-212	357	36	,	,	PUNCT
gujaf-212	357	37	2023	2023	NUM
gujaf-212	357	38	150	150	NUM
gujaf-212	357	39	https://www.thecable.ng/pencom-only-four-states-fct-remitting-pensioncontributions-to-workers-under-cps	https://www.thecable.ng/pencom-only-four-states-fct-remitting-pensioncontributions-to-workers-under-cp	NOUN
gujaf-212	357	40	thisday	thisday	NOUN
gujaf-212	357	41	(	(	PUNCT
gujaf-212	357	42	2022	2022	NUM
gujaf-212	357	43	)	)	PUNCT
gujaf-212	357	44	.	.	PUNCT
gujaf-212	358	1	how	how	SCONJ
gujaf-212	358	2	pencom	pencom	X
gujaf-212	358	3	recovers	recover	VERB
gujaf-212	358	4	outstanding	outstanding	ADJ
gujaf-212	358	5	pension	pension	NOUN
gujaf-212	358	6	contributions	contribution	NOUN
gujaf-212	358	7	from	from	ADP
gujaf-212	358	8	employers	employer	NOUN
gujaf-212	358	9	,	,	PUNCT
gujaf-212	358	10	https://www.thisdaylive.com/index.php/2022/08/22/howpencom-recovers-outstanding-pension-contributions-from-employers/	https://www.thisdaylive.com/index.php/2022/08/22/howpencom-recovers-outstanding-pension-contributions-from-employers/	NOUN
gujaf-212	358	11	tomassetti	tomassetti	PROPN
gujaf-212	358	12	,	,	PUNCT
gujaf-212	358	13	p.	p.	NOUN
gujaf-212	358	14	(	(	PUNCT
gujaf-212	358	15	2023	2023	NUM
gujaf-212	358	16	)	)	PUNCT
gujaf-212	358	17	.	.	PUNCT
gujaf-212	359	1	between	between	ADP
gujaf-212	359	2	stakeholders	stakeholder	NOUN
gujaf-212	359	3	and	and	CCONJ
gujaf-212	359	4	shareholders	shareholder	NOUN
gujaf-212	359	5	:	:	PUNCT
gujaf-212	359	6	pension	pension	NOUN
gujaf-212	359	7	funds	fund	NOUN
gujaf-212	359	8	and	and	CCONJ
gujaf-212	359	9	labour	labour	ADJ
gujaf-212	359	10	solidarity	solidarity	NOUN
gujaf-212	359	11	in	in	ADP
gujaf-212	359	12	the	the	DET
gujaf-212	359	13	age	age	NOUN
gujaf-212	359	14	of	of	ADP
gujaf-212	359	15	sustainability	sustainability	NOUN
gujaf-212	359	16	.	.	PUNCT
gujaf-212	360	1	european	european	ADJ
gujaf-212	360	2	labour	labour	PROPN
gujaf-212	360	3	law	law	PROPN
gujaf-212	360	4	journal	journal	NOUN
gujaf-212	360	5	,	,	PUNCT
gujaf-212	360	6	14(1	14(1	NUM
gujaf-212	360	7	)	)	PUNCT
gujaf-212	360	8	,	,	PUNCT
gujaf-212	360	9	73	73	NUM
gujaf-212	360	10	-	-	SYM
gujaf-212	360	11	91	91	NUM
gujaf-212	360	12	.	.	PUNCT
gujaf-212	361	1	ugwoke	ugwoke	PROPN
gujaf-212	361	2	,	,	PUNCT
gujaf-212	361	3	r.	r.	PROPN
gujaf-212	361	4	o.	o.	PROPN
gujaf-212	361	5	,	,	PUNCT
gujaf-212	361	6	&	&	CCONJ
gujaf-212	361	7	onyeanu	onyeanu	PROPN
gujaf-212	361	8	,	,	PUNCT
gujaf-212	361	9	e.	e.	PROPN
gujaf-212	361	10	o.	o.	PROPN
gujaf-212	361	11	(	(	PUNCT
gujaf-212	361	12	2013	2013	NUM
gujaf-212	361	13	)	)	PUNCT
gujaf-212	361	14	.	.	PUNCT
gujaf-212	362	1	determination	determination	NOUN
gujaf-212	362	2	of	of	ADP
gujaf-212	362	3	the	the	DET
gujaf-212	362	4	level	level	NOUN
gujaf-212	362	5	of	of	ADP
gujaf-212	362	6	acceptance	acceptance	NOUN
gujaf-212	362	7	and	and	CCONJ
gujaf-212	362	8	compliance	compliance	NOUN
gujaf-212	362	9	to	to	ADP
gujaf-212	362	10	the	the	DET
gujaf-212	362	11	new	new	ADJ
gujaf-212	362	12	pension	pension	NOUN
gujaf-212	362	13	scheme	scheme	NOUN
gujaf-212	362	14	in	in	ADP
gujaf-212	362	15	nigeria	nigeria	PROPN
gujaf-212	362	16	.	.	PUNCT
gujaf-212	363	1	research	research	NOUN
gujaf-212	363	2	journal	journal	PROPN
gujaf-212	363	3	of	of	ADP
gujaf-212	363	4	finance	finance	NOUN
gujaf-212	363	5	and	and	CCONJ
gujaf-212	363	6	accounting	accounting	NOUN
gujaf-212	363	7	,	,	PUNCT
gujaf-212	363	8	4(1	4(1	NOUN
gujaf-212	363	9	)	)	PUNCT
gujaf-212	363	10	,	,	PUNCT
gujaf-212	363	11	815	815	NUM
gujaf-212	363	12	.	.	PUNCT
gujaf-212	363	13	valderrama	valderrama	PROPN
gujaf-212	363	14	,	,	PUNCT
gujaf-212	363	15	h.	h.	PROPN
gujaf-212	363	16	a.	a.	PROPN
gujaf-212	363	17	s.	s.	PROPN
gujaf-212	363	18	(	(	PUNCT
gujaf-212	363	19	2017	2017	NUM
gujaf-212	363	20	)	)	PUNCT
gujaf-212	363	21	.	.	PUNCT
gujaf-212	364	1	the	the	DET
gujaf-212	364	2	quality	quality	NOUN
gujaf-212	364	3	of	of	ADP
gujaf-212	364	4	financial	financial	ADJ
gujaf-212	364	5	reporting	reporting	NOUN
gujaf-212	364	6	of	of	ADP
gujaf-212	364	7	the	the	DET
gujaf-212	364	8	social	social	ADJ
gujaf-212	364	9	security	security	NOUN
gujaf-212	364	10	system	system	NOUN
gujaf-212	364	11	.	.	PUNCT
gujaf-212	365	1	philippine	philippine	ADJ
gujaf-212	365	2	management	management	PROPN
gujaf-212	365	3	review	review	NOUN
gujaf-212	365	4	,	,	PUNCT
gujaf-212	365	5	24	24	NUM
gujaf-212	365	6	,	,	PUNCT
gujaf-212	365	7	1	1	NUM
gujaf-212	365	8	-	-	SYM
gujaf-212	365	9	16	16	NUM
gujaf-212	365	10	.	.	PUNCT
gujaf-212	366	1	world	world	PROPN
gujaf-212	366	2	bank	bank	PROPN
gujaf-212	366	3	.	.	PUNCT
gujaf-212	367	1	(	(	PUNCT
gujaf-212	367	2	1994	1994	NUM
gujaf-212	367	3	)	)	PUNCT
gujaf-212	367	4	.	.	PUNCT
gujaf-212	368	1	averting	avert	VERB
gujaf-212	368	2	the	the	DET
gujaf-212	368	3	old	old	ADJ
gujaf-212	368	4	age	age	NOUN
gujaf-212	368	5	crisis	crisis	NOUN
gujaf-212	368	6	:	:	PUNCT
gujaf-212	368	7	policies	policy	NOUN
gujaf-212	368	8	to	to	PART
gujaf-212	368	9	protect	protect	VERB
gujaf-212	368	10	the	the	DET
gujaf-212	368	11	old	old	ADJ
gujaf-212	368	12	and	and	CCONJ
gujaf-212	368	13	promote	promote	VERB
gujaf-212	368	14	growth	growth	NOUN
gujaf-212	368	15	.	.	PUNCT
gujaf-212	369	1	new	new	PROPN
gujaf-212	369	2	york	york	PROPN
gujaf-212	369	3	:	:	PUNCT
gujaf-212	369	4	oxford	oxford	PROPN
gujaf-212	369	5	university	university	PROPN
gujaf-212	369	6	press	press	NOUN
gujaf-212	369	7	.	.	PUNCT
gujaf-212	370	1	https://www.thecable.ng/pencom-only-four-states-fct-remitting-pension-contributions-to-workers-under-cps	https://www.thecable.ng/pencom-only-four-states-fct-remitting-pension-contributions-to-workers-under-cp	NOUN
gujaf-212	370	2	https://www.thecable.ng/pencom-only-four-states-fct-remitting-pension-contributions-to-workers-under-cps	https://www.thecable.ng/pencom-only-four-states-fct-remitting-pension-contributions-to-workers-under-cps	PROPN
gujaf-212	370	3	https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers/	https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers/	PROPN
gujaf-212	370	4	https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers/	https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers/	PROPN