id	sid	tid	token	lemma	pos
gujaf-214	1	1	i	i	PRON
gujaf-214	1	2	gusau	gusau	PROPN
gujaf-214	1	3	journal	journal	NOUN
gujaf-214	1	4	of	of	ADP
gujaf-214	1	5	accounting	accounting	NOUN
gujaf-214	1	6	and	and	CCONJ
gujaf-214	1	7	finance	finance	NOUN
gujaf-214	1	8	(	(	PUNCT
gujaf-214	1	9	gujaf	gujaf	NOUN
gujaf-214	1	10	)	)	PUNCT
gujaf-214	1	11	vol	vol	NOUN
gujaf-214	1	12	.	.	NOUN
gujaf-214	1	13	4	4	NUM
gujaf-214	1	14	issue	issue	NOUN
gujaf-214	1	15	1	1	NUM
gujaf-214	1	16	,	,	PUNCT
gujaf-214	1	17	april	april	PROPN
gujaf-214	1	18	,	,	PUNCT
gujaf-214	1	19	2023	2023	NUM
gujaf-214	1	20	issn	issn	X
gujaf-214	1	21	:	:	PUNCT
gujaf-214	1	22	2756	2756	NUM
gujaf-214	1	23	-	-	PUNCT
gujaf-214	1	24	665x	665x	NOUN
gujaf-214	1	25	a	a	DET
gujaf-214	1	26	publication	publication	NOUN
gujaf-214	1	27	of	of	ADP
gujaf-214	1	28	department	department	NOUN
gujaf-214	1	29	of	of	ADP
gujaf-214	1	30	accounting	accounting	NOUN
gujaf-214	1	31	and	and	CCONJ
gujaf-214	1	32	finance	finance	NOUN
gujaf-214	1	33	,	,	PUNCT
gujaf-214	1	34	faculty	faculty	NOUN
gujaf-214	1	35	of	of	ADP
gujaf-214	1	36	management	management	NOUN
gujaf-214	1	37	and	and	CCONJ
gujaf-214	1	38	social	social	ADJ
gujaf-214	1	39	sciences	science	NOUN
gujaf-214	1	40	,	,	PUNCT
gujaf-214	1	41	federal	federal	ADJ
gujaf-214	1	42	university	university	NOUN
gujaf-214	1	43	gusau	gusau	NOUN
gujaf-214	1	44	,	,	PUNCT
gujaf-214	1	45	zamfara	zamfara	PROPN
gujaf-214	1	46	state	state	PROPN
gujaf-214	1	47	-nigeria	-nigeria	PROPN
gujaf-214	1	48	gusau	gusau	ADJ
gujaf-214	1	49	journal	journal	NOUN
gujaf-214	1	50	of	of	ADP
gujaf-214	1	51	accounting	accounting	NOUN
gujaf-214	1	52	and	and	CCONJ
gujaf-214	1	53	finance	finance	NOUN
gujaf-214	1	54	,	,	PUNCT
gujaf-214	1	55	vol	vol	NOUN
gujaf-214	1	56	.	.	PROPN
gujaf-214	1	57	4	4	NUM
gujaf-214	1	58	,	,	PUNCT
gujaf-214	1	59	issue	issue	NOUN
gujaf-214	1	60	1	1	NUM
gujaf-214	1	61	,	,	PUNCT
gujaf-214	1	62	april	april	PROPN
gujaf-214	1	63	,	,	PUNCT
gujaf-214	1	64	2023	2023	NUM
gujaf-214	1	65	ii	ii	NUM
gujaf-214	1	66	©	©	PROPN
gujaf-214	1	67	department	department	PROPN
gujaf-214	1	68	of	of	ADP
gujaf-214	1	69	accounting	accounting	NOUN
gujaf-214	1	70	and	and	CCONJ
gujaf-214	1	71	finance	finance	NOUN
gujaf-214	1	72	vol	vol	NOUN
gujaf-214	1	73	.	.	PROPN
gujaf-214	1	74	4	4	NUM
gujaf-214	1	75	issue	issue	NOUN
gujaf-214	1	76	1	1	NUM
gujaf-214	1	77	april	april	PROPN
gujaf-214	1	78	,	,	PUNCT
gujaf-214	1	79	2023	2023	NUM
gujaf-214	1	80	issn	issn	X
gujaf-214	1	81	:	:	PUNCT
gujaf-214	1	82	2756	2756	NUM
gujaf-214	1	83	-	-	PUNCT
gujaf-214	1	84	665x	665x	NOUN
gujaf-214	1	85	a	a	DET
gujaf-214	1	86	publication	publication	NOUN
gujaf-214	1	87	of	of	ADP
gujaf-214	1	88	department	department	NOUN
gujaf-214	1	89	of	of	ADP
gujaf-214	1	90	accounting	accounting	NOUN
gujaf-214	1	91	and	and	CCONJ
gujaf-214	1	92	finance	finance	NOUN
gujaf-214	1	93	,	,	PUNCT
gujaf-214	1	94	faculty	faculty	NOUN
gujaf-214	1	95	of	of	ADP
gujaf-214	1	96	management	management	NOUN
gujaf-214	1	97	and	and	CCONJ
gujaf-214	1	98	social	social	ADJ
gujaf-214	1	99	sciences	science	NOUN
gujaf-214	1	100	,	,	PUNCT
gujaf-214	1	101	federal	federal	ADJ
gujaf-214	1	102	university	university	NOUN
gujaf-214	1	103	gusau	gusau	NOUN
gujaf-214	1	104	,	,	PUNCT
gujaf-214	1	105	zamfara	zamfara	PROPN
gujaf-214	1	106	state	state	NOUN
gujaf-214	1	107	-nigeria	-nigeria	PROPN
gujaf-214	1	108	all	all	DET
gujaf-214	1	109	rights	right	NOUN
gujaf-214	1	110	reserved	reserve	VERB
gujaf-214	1	111	except	except	SCONJ
gujaf-214	1	112	for	for	ADP
gujaf-214	1	113	academic	academic	ADJ
gujaf-214	1	114	purposes	purpose	NOUN
gujaf-214	1	115	no	no	DET
gujaf-214	1	116	part	part	NOUN
gujaf-214	1	117	or	or	CCONJ
gujaf-214	1	118	whole	whole	NOUN
gujaf-214	1	119	of	of	ADP
gujaf-214	1	120	this	this	DET
gujaf-214	1	121	publication	publication	NOUN
gujaf-214	1	122	is	be	AUX
gujaf-214	1	123	allowed	allow	VERB
gujaf-214	1	124	to	to	PART
gujaf-214	1	125	be	be	AUX
gujaf-214	1	126	reproduced	reproduce	VERB
gujaf-214	1	127	,	,	PUNCT
gujaf-214	1	128	stored	store	VERB
gujaf-214	1	129	in	in	ADP
gujaf-214	1	130	a	a	DET
gujaf-214	1	131	retrieval	retrieval	NOUN
gujaf-214	1	132	system	system	NOUN
gujaf-214	1	133	or	or	CCONJ
gujaf-214	1	134	transmitted	transmit	VERB
gujaf-214	1	135	in	in	ADP
gujaf-214	1	136	any	any	DET
gujaf-214	1	137	form	form	NOUN
gujaf-214	1	138	or	or	CCONJ
gujaf-214	1	139	by	by	ADP
gujaf-214	1	140	any	any	DET
gujaf-214	1	141	means	mean	NOUN
gujaf-214	1	142	be	be	AUX
gujaf-214	1	143	it	it	PRON
gujaf-214	1	144	mechanical	mechanical	ADJ
gujaf-214	1	145	,	,	PUNCT
gujaf-214	1	146	electrical	electrical	ADJ
gujaf-214	1	147	,	,	PUNCT
gujaf-214	1	148	photocopying	photocopying	NOUN
gujaf-214	1	149	,	,	PUNCT
gujaf-214	1	150	recording	recording	NOUN
gujaf-214	1	151	or	or	CCONJ
gujaf-214	1	152	otherwise	otherwise	ADV
gujaf-214	1	153	,	,	PUNCT
gujaf-214	1	154	without	without	ADP
gujaf-214	1	155	prior	prior	ADJ
gujaf-214	1	156	permission	permission	NOUN
gujaf-214	1	157	of	of	ADP
gujaf-214	1	158	the	the	DET
gujaf-214	1	159	copyright	copyright	NOUN
gujaf-214	1	160	owner	owner	NOUN
gujaf-214	1	161	.	.	PUNCT
gujaf-214	2	1	published	publish	VERB
gujaf-214	2	2	and	and	CCONJ
gujaf-214	2	3	printed	print	VERB
gujaf-214	2	4	by	by	ADP
gujaf-214	2	5	:	:	PUNCT
gujaf-214	2	6	ahmadu	ahmadu	PROPN
gujaf-214	2	7	bello	bello	PROPN
gujaf-214	2	8	university	university	PROPN
gujaf-214	2	9	press	press	NOUN
gujaf-214	2	10	limited	limit	VERB
gujaf-214	2	11	,	,	PUNCT
gujaf-214	2	12	zaria	zaria	PROPN
gujaf-214	2	13	kaduna	kaduna	PROPN
gujaf-214	2	14	state	state	PROPN
gujaf-214	2	15	,	,	PUNCT
gujaf-214	2	16	nigeria	nigeria	PROPN
gujaf-214	2	17	.	.	PUNCT
gujaf-214	3	1	tel	tel	ADP
gujaf-214	3	2	:	:	PUNCT
gujaf-214	3	3	08065949711	08065949711	NUM
gujaf-214	3	4	,	,	PUNCT
gujaf-214	3	5	069	069	NUM
gujaf-214	3	6	-	-	SYM
gujaf-214	3	7	879121	879121	NUM
gujaf-214	3	8	e	e	NOUN
gujaf-214	3	9	-	-	NOUN
gujaf-214	3	10	mail	mail	NOUN
gujaf-214	3	11	:	:	PUNCT
gujaf-214	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-214	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-214	4	1	website	website	NOUN
gujaf-214	4	2	:	:	PUNCT
gujaf-214	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-214	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-214	4	5	gusau	gusau	PROPN
gujaf-214	4	6	journal	journal	PROPN
gujaf-214	4	7	of	of	ADP
gujaf-214	4	8	accounting	accounting	NOUN
gujaf-214	4	9	and	and	CCONJ
gujaf-214	4	10	finance	finance	NOUN
gujaf-214	4	11	,	,	PUNCT
gujaf-214	4	12	vol	vol	NOUN
gujaf-214	4	13	.	.	PROPN
gujaf-214	4	14	4	4	NUM
gujaf-214	4	15	,	,	PUNCT
gujaf-214	4	16	issue	issue	NOUN
gujaf-214	4	17	1	1	NUM
gujaf-214	4	18	,	,	PUNCT
gujaf-214	4	19	april	april	PROPN
gujaf-214	4	20	,	,	PUNCT
gujaf-214	4	21	2023	2023	NUM
gujaf-214	4	22	iii	iii	NUM
gujaf-214	4	23	editorial	editorial	PROPN
gujaf-214	4	24	board	board	NOUN
gujaf-214	4	25	editor	editor	NOUN
gujaf-214	4	26	-	-	PUNCT
gujaf-214	4	27	in	in	ADP
gujaf-214	4	28	-	-	PUNCT
gujaf-214	4	29	chief	chief	NOUN
gujaf-214	4	30	:	:	PUNCT
gujaf-214	4	31	prof	prof	PROPN
gujaf-214	4	32	.	.	PUNCT
gujaf-214	4	33	shehu	shehu	PROPN
gujaf-214	5	1	usman	usman	PROPN
gujaf-214	5	2	hassan	hassan	PROPN
gujaf-214	5	3	department	department	PROPN
gujaf-214	5	4	of	of	ADP
gujaf-214	5	5	accounting	accounting	PROPN
gujaf-214	5	6	,	,	PUNCT
gujaf-214	5	7	federal	federal	ADJ
gujaf-214	5	8	university	university	PROPN
gujaf-214	5	9	of	of	ADP
gujaf-214	5	10	kashere	kashere	PROPN
gujaf-214	5	11	,	,	PUNCT
gujaf-214	5	12	gombe	gombe	ADJ
gujaf-214	5	13	state	state	NOUN
gujaf-214	5	14	.	.	PUNCT
gujaf-214	6	1	associate	associate	NOUN
gujaf-214	6	2	editor	editor	NOUN
gujaf-214	6	3	:	:	PUNCT
gujaf-214	6	4	dr	dr	PROPN
gujaf-214	6	5	.	.	PROPN
gujaf-214	6	6	muhammad	muhammad	PROPN
gujaf-214	6	7	mustapha	mustapha	PROPN
gujaf-214	6	8	bagudo	bagudo	PROPN
gujaf-214	6	9	department	department	PROPN
gujaf-214	6	10	of	of	ADP
gujaf-214	6	11	accounting	accounting	PROPN
gujaf-214	6	12	,	,	PUNCT
gujaf-214	6	13	ahmadu	ahmadu	PROPN
gujaf-214	6	14	bello	bello	PROPN
gujaf-214	6	15	university	university	PROPN
gujaf-214	6	16	zaria	zaria	PROPN
gujaf-214	6	17	,	,	PUNCT
gujaf-214	6	18	kaduna	kaduna	PROPN
gujaf-214	6	19	state	state	PROPN
gujaf-214	6	20	.	.	PUNCT
gujaf-214	7	1	managing	manage	VERB
gujaf-214	7	2	editor	editor	NOUN
gujaf-214	7	3	:	:	PUNCT
gujaf-214	7	4	umar	umar	PROPN
gujaf-214	7	5	farouk	farouk	PROPN
gujaf-214	7	6	abdulkarim	abdulkarim	PROPN
gujaf-214	7	7	department	department	PROPN
gujaf-214	7	8	of	of	ADP
gujaf-214	7	9	accounting	accounting	NOUN
gujaf-214	7	10	and	and	CCONJ
gujaf-214	7	11	finance	finance	NOUN
gujaf-214	7	12	,	,	PUNCT
gujaf-214	7	13	federal	federal	ADJ
gujaf-214	7	14	university	university	NOUN
gujaf-214	7	15	gusau	gusau	PROPN
gujaf-214	7	16	,	,	PUNCT
gujaf-214	7	17	zamfara	zamfara	PROPN
gujaf-214	7	18	state	state	PROPN
gujaf-214	7	19	.	.	PUNCT
gujaf-214	8	1	editorial	editorial	PROPN
gujaf-214	8	2	board	board	NOUN
gujaf-214	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-214	8	4	modu	modu	PROPN
gujaf-214	8	5	kumshe	kumshe	PROPN
gujaf-214	8	6	department	department	PROPN
gujaf-214	8	7	of	of	ADP
gujaf-214	8	8	accounting	accounting	PROPN
gujaf-214	8	9	,	,	PUNCT
gujaf-214	8	10	university	university	NOUN
gujaf-214	8	11	of	of	ADP
gujaf-214	8	12	maiduguri	maiduguri	PROPN
gujaf-214	8	13	,	,	PUNCT
gujaf-214	8	14	borno	borno	PROPN
gujaf-214	8	15	state	state	PROPN
gujaf-214	8	16	.	.	PUNCT
gujaf-214	9	1	prof	prof	PROPN
gujaf-214	9	2	ugochukwu	ugochukwu	PROPN
gujaf-214	9	3	c.	c.	PROPN
gujaf-214	9	4	nzewi	nzewi	VERB
gujaf-214	9	5	department	department	PROPN
gujaf-214	9	6	of	of	ADP
gujaf-214	9	7	accounting	accounting	PROPN
gujaf-214	9	8	,	,	PUNCT
gujaf-214	9	9	paul	paul	PROPN
gujaf-214	9	10	university	university	PROPN
gujaf-214	9	11	awka	awka	NOUN
gujaf-214	9	12	,	,	PUNCT
gujaf-214	9	13	anambra	anambra	PROPN
gujaf-214	9	14	state	state	PROPN
gujaf-214	9	15	.	.	PUNCT
gujaf-214	10	1	prof	prof	PROPN
gujaf-214	10	2	kabir	kabir	PROPN
gujaf-214	10	3	tahir	tahir	PROPN
gujaf-214	10	4	hamid	hamid	PROPN
gujaf-214	10	5	department	department	PROPN
gujaf-214	10	6	of	of	ADP
gujaf-214	10	7	accounting	accounting	PROPN
gujaf-214	10	8	,	,	PUNCT
gujaf-214	10	9	bayero	bayero	PROPN
gujaf-214	10	10	university	university	PROPN
gujaf-214	10	11	,	,	PUNCT
gujaf-214	10	12	kano	kano	PROPN
gujaf-214	10	13	,	,	PUNCT
gujaf-214	10	14	kano	kano	PROPN
gujaf-214	10	15	state	state	PROPN
gujaf-214	10	16	.	.	PUNCT
gujaf-214	11	1	prof	prof	PROPN
gujaf-214	11	2	.	.	PUNCT
gujaf-214	12	1	ekoja	ekoja	PROPN
gujaf-214	12	2	b.	b.	PROPN
gujaf-214	12	3	ekoja	ekoja	PROPN
gujaf-214	12	4	department	department	PROPN
gujaf-214	12	5	of	of	ADP
gujaf-214	12	6	accounting	accounting	PROPN
gujaf-214	12	7	,	,	PUNCT
gujaf-214	12	8	university	university	PROPN
gujaf-214	12	9	of	of	ADP
gujaf-214	12	10	jos	jos	PROPN
gujaf-214	12	11	.	.	PROPN
gujaf-214	12	12	prof	prof	PROPN
gujaf-214	12	13	.	.	PUNCT
gujaf-214	13	1	clifford	clifford	PROPN
gujaf-214	13	2	ofurum	ofurum	PROPN
gujaf-214	13	3	department	department	PROPN
gujaf-214	13	4	of	of	ADP
gujaf-214	13	5	accounting	accounting	PROPN
gujaf-214	13	6	,	,	PUNCT
gujaf-214	13	7	university	university	NOUN
gujaf-214	13	8	of	of	ADP
gujaf-214	13	9	portharcourt	portharcourt	PROPN
gujaf-214	13	10	,	,	PUNCT
gujaf-214	13	11	rivers	river	NOUN
gujaf-214	13	12	state	state	PROPN
gujaf-214	13	13	.	.	PUNCT
gujaf-214	14	1	prof	prof	PROPN
gujaf-214	14	2	.	.	PUNCT
gujaf-214	15	1	ahmad	ahmad	PROPN
gujaf-214	15	2	bello	bello	PROPN
gujaf-214	15	3	dogarawa	dogarawa	PROPN
gujaf-214	15	4	department	department	PROPN
gujaf-214	15	5	of	of	ADP
gujaf-214	15	6	accounting	accounting	NOUN
gujaf-214	15	7	,	,	PUNCT
gujaf-214	15	8	ahmadu	ahmadu	PROPN
gujaf-214	15	9	bello	bello	PROPN
gujaf-214	15	10	university	university	PROPN
gujaf-214	15	11	zaria	zaria	PROPN
gujaf-214	15	12	.	.	PUNCT
gujaf-214	16	1	prof	prof	PROPN
gujaf-214	16	2	.	.	PUNCT
gujaf-214	17	1	yusuf	yusuf	PROPN
gujaf-214	17	2	.	.	PUNCT
gujaf-214	18	1	b.	b.	PROPN
gujaf-214	18	2	rahman	rahman	PROPN
gujaf-214	18	3	department	department	PROPN
gujaf-214	18	4	of	of	ADP
gujaf-214	18	5	accounting	accounting	PROPN
gujaf-214	18	6	,	,	PUNCT
gujaf-214	18	7	lagos	lagos	NOUN
gujaf-214	18	8	state	state	PROPN
gujaf-214	18	9	university	university	PROPN
gujaf-214	18	10	,	,	PUNCT
gujaf-214	18	11	lagos	lagos	NOUN
gujaf-214	18	12	state	state	NOUN
gujaf-214	18	13	.	.	PUNCT
gujaf-214	19	1	gusau	gusau	PROPN
gujaf-214	19	2	journal	journal	PROPN
gujaf-214	19	3	of	of	ADP
gujaf-214	19	4	accounting	accounting	NOUN
gujaf-214	19	5	and	and	CCONJ
gujaf-214	19	6	finance	finance	NOUN
gujaf-214	19	7	,	,	PUNCT
gujaf-214	19	8	vol	vol	NOUN
gujaf-214	19	9	.	.	PROPN
gujaf-214	19	10	4	4	NUM
gujaf-214	19	11	,	,	PUNCT
gujaf-214	19	12	issue	issue	NOUN
gujaf-214	19	13	1	1	NUM
gujaf-214	19	14	,	,	PUNCT
gujaf-214	19	15	april	april	PROPN
gujaf-214	19	16	,	,	PUNCT
gujaf-214	19	17	2023	2023	NUM
gujaf-214	19	18	iv	iv	NUM
gujaf-214	19	19	prof	prof	NOUN
gujaf-214	19	20	.	.	PUNCT
gujaf-214	20	1	suleiman	suleiman	PROPN
gujaf-214	20	2	a.	a.	PROPN
gujaf-214	20	3	s.	s.	PROPN
gujaf-214	20	4	aruwa	aruwa	PROPN
gujaf-214	20	5	department	department	PROPN
gujaf-214	20	6	of	of	ADP
gujaf-214	20	7	accounting	accounting	PROPN
gujaf-214	20	8	,	,	PUNCT
gujaf-214	20	9	nasarawa	nasarawa	PROPN
gujaf-214	20	10	state	state	PROPN
gujaf-214	20	11	university	university	PROPN
gujaf-214	20	12	,	,	PUNCT
gujaf-214	20	13	keffi	keffi	PROPN
gujaf-214	20	14	,	,	PUNCT
gujaf-214	20	15	nasarawa	nasarawa	PROPN
gujaf-214	20	16	state	state	PROPN
gujaf-214	20	17	.	.	PUNCT
gujaf-214	21	1	prof	prof	PROPN
gujaf-214	21	2	.	.	PUNCT
gujaf-214	22	1	muhammad	muhammad	PROPN
gujaf-214	22	2	junaidu	junaidu	PROPN
gujaf-214	22	3	kurawa	kurawa	PROPN
gujaf-214	22	4	department	department	PROPN
gujaf-214	22	5	of	of	ADP
gujaf-214	22	6	accounting	accounting	PROPN
gujaf-214	22	7	,	,	PUNCT
gujaf-214	22	8	bayero	bayero	PROPN
gujaf-214	22	9	university	university	PROPN
gujaf-214	22	10	kano	kano	PROPN
gujaf-214	22	11	,	,	PUNCT
gujaf-214	22	12	kano	kano	PROPN
gujaf-214	22	13	state	state	PROPN
gujaf-214	22	14	.	.	PUNCT
gujaf-214	23	1	prof	prof	PROPN
gujaf-214	23	2	.	.	PUNCT
gujaf-214	24	1	muhammad	muhammad	PROPN
gujaf-214	24	2	habibu	habibu	ADJ
gujaf-214	24	3	sabari	sabari	PROPN
gujaf-214	24	4	department	department	PROPN
gujaf-214	24	5	of	of	ADP
gujaf-214	24	6	accounting	accounting	NOUN
gujaf-214	24	7	,	,	PUNCT
gujaf-214	24	8	ahmadu	ahmadu	PROPN
gujaf-214	24	9	bello	bello	PROPN
gujaf-214	24	10	university	university	PROPN
gujaf-214	24	11	,	,	PUNCT
gujaf-214	24	12	zaria	zaria	PROPN
gujaf-214	24	13	.	.	PUNCT
gujaf-214	24	14	prof	prof	PROPN
gujaf-214	24	15	.	.	PUNCT
gujaf-214	25	1	okpanachi	okpanachi	PROPN
gujaf-214	25	2	joshua	joshua	PROPN
gujaf-214	25	3	department	department	PROPN
gujaf-214	25	4	of	of	ADP
gujaf-214	25	5	accounting	accounting	NOUN
gujaf-214	25	6	and	and	CCONJ
gujaf-214	25	7	management	management	NOUN
gujaf-214	25	8	,	,	PUNCT
gujaf-214	25	9	nigerian	nigerian	ADJ
gujaf-214	25	10	defence	defence	PROPN
gujaf-214	25	11	academy	academy	PROPN
gujaf-214	25	12	,	,	PUNCT
gujaf-214	25	13	kaduna	kaduna	PROPN
gujaf-214	25	14	.	.	PROPN
gujaf-214	25	15	prof	prof	PROPN
gujaf-214	25	16	.	.	PUNCT
gujaf-214	26	1	hassan	hassan	PROPN
gujaf-214	26	2	ibrahim	ibrahim	PROPN
gujaf-214	26	3	department	department	PROPN
gujaf-214	26	4	of	of	ADP
gujaf-214	26	5	accounting	accounting	PROPN
gujaf-214	26	6	,	,	PUNCT
gujaf-214	26	7	ibb	ibb	NOUN
gujaf-214	26	8	university	university	NOUN
gujaf-214	26	9	,	,	PUNCT
gujaf-214	26	10	lapai	lapai	NOUN
gujaf-214	26	11	,	,	PUNCT
gujaf-214	26	12	niger	niger	NOUN
gujaf-214	26	13	state	state	NOUN
gujaf-214	26	14	.	.	PUNCT
gujaf-214	27	1	prof	prof	PROPN
gujaf-214	27	2	.	.	PUNCT
gujaf-214	28	1	ifeoma	ifeoma	PROPN
gujaf-214	28	2	mary	mary	PROPN
gujaf-214	28	3	okwo	okwo	PROPN
gujaf-214	28	4	department	department	PROPN
gujaf-214	28	5	of	of	ADP
gujaf-214	28	6	accounting	accounting	PROPN
gujaf-214	28	7	,	,	PUNCT
gujaf-214	28	8	enugu	enugu	PROPN
gujaf-214	28	9	state	state	PROPN
gujaf-214	28	10	university	university	PROPN
gujaf-214	28	11	of	of	ADP
gujaf-214	28	12	science	science	NOUN
gujaf-214	28	13	and	and	CCONJ
gujaf-214	28	14	technology	technology	NOUN
gujaf-214	28	15	,	,	PUNCT
gujaf-214	28	16	enugu	enugu	PROPN
gujaf-214	28	17	state	state	PROPN
gujaf-214	28	18	.	.	PUNCT
gujaf-214	29	1	prof	prof	PROPN
gujaf-214	29	2	.	.	PROPN
gujaf-214	30	1	aminu	aminu	PROPN
gujaf-214	30	2	isah	isah	PROPN
gujaf-214	30	3	department	department	PROPN
gujaf-214	30	4	of	of	ADP
gujaf-214	30	5	accounting	accounting	PROPN
gujaf-214	30	6	,	,	PUNCT
gujaf-214	30	7	bayero	bayero	PROPN
gujaf-214	30	8	university	university	PROPN
gujaf-214	30	9	,	,	PUNCT
gujaf-214	30	10	kano	kano	PROPN
gujaf-214	30	11	,	,	PUNCT
gujaf-214	30	12	kano	kano	PROPN
gujaf-214	30	13	state	state	PROPN
gujaf-214	30	14	.	.	PUNCT
gujaf-214	31	1	prof	prof	PROPN
gujaf-214	31	2	.	.	PUNCT
gujaf-214	32	1	ahmadu	ahmadu	PROPN
gujaf-214	32	2	bello	bello	PROPN
gujaf-214	32	3	department	department	PROPN
gujaf-214	32	4	of	of	ADP
gujaf-214	32	5	accounting	accounting	NOUN
gujaf-214	32	6	,	,	PUNCT
gujaf-214	32	7	ahmadu	ahmadu	PROPN
gujaf-214	32	8	bello	bello	PROPN
gujaf-214	32	9	university	university	PROPN
gujaf-214	32	10	,	,	PUNCT
gujaf-214	32	11	zaria	zaria	PROPN
gujaf-214	32	12	.	.	PUNCT
gujaf-214	33	1	prof	prof	PROPN
gujaf-214	33	2	.	.	PUNCT
gujaf-214	34	1	musa	musa	PROPN
gujaf-214	34	2	yelwa	yelwa	PROPN
gujaf-214	34	3	abubakar	abubakar	PROPN
gujaf-214	34	4	department	department	PROPN
gujaf-214	34	5	of	of	ADP
gujaf-214	34	6	accounting	accounting	PROPN
gujaf-214	34	7	,	,	PUNCT
gujaf-214	34	8	usmanu	usmanu	PROPN
gujaf-214	34	9	danfodiyo	danfodiyo	PROPN
gujaf-214	34	10	university	university	PROPN
gujaf-214	34	11	,	,	PUNCT
gujaf-214	34	12	sokoto	sokoto	PROPN
gujaf-214	34	13	state	state	PROPN
gujaf-214	34	14	.	.	PUNCT
gujaf-214	35	1	prof	prof	PROPN
gujaf-214	35	2	.	.	PUNCT
gujaf-214	36	1	salisu	salisu	PROPN
gujaf-214	36	2	abubakar	abubakar	PROPN
gujaf-214	36	3	department	department	PROPN
gujaf-214	36	4	of	of	ADP
gujaf-214	36	5	accounting	accounting	NOUN
gujaf-214	36	6	,	,	PUNCT
gujaf-214	36	7	ahmadu	ahmadu	PROPN
gujaf-214	36	8	bello	bello	PROPN
gujaf-214	36	9	university	university	PROPN
gujaf-214	36	10	zaria	zaria	PROPN
gujaf-214	36	11	,	,	PUNCT
gujaf-214	36	12	kaduna	kaduna	PROPN
gujaf-214	36	13	state	state	PROPN
gujaf-214	36	14	.	.	PUNCT
gujaf-214	37	1	dr	dr	PROPN
gujaf-214	37	2	.	.	PROPN
gujaf-214	37	3	isaq	isaq	PROPN
gujaf-214	37	4	alhaji	alhaji	PROPN
gujaf-214	37	5	samaila	samaila	PROPN
gujaf-214	37	6	department	department	PROPN
gujaf-214	37	7	of	of	ADP
gujaf-214	37	8	accounting	accounting	PROPN
gujaf-214	37	9	,	,	PUNCT
gujaf-214	37	10	bayero	bayero	PROPN
gujaf-214	37	11	university	university	NOUN
gujaf-214	37	12	,	,	PUNCT
gujaf-214	37	13	kano	kano	PROPN
gujaf-214	37	14	state	state	PROPN
gujaf-214	37	15	.	.	PUNCT
gujaf-214	38	1	dr	dr	PROPN
gujaf-214	38	2	.	.	PROPN
gujaf-214	38	3	fatima	fatima	PROPN
gujaf-214	38	4	alfa	alfa	PROPN
gujaf-214	38	5	department	department	PROPN
gujaf-214	38	6	of	of	ADP
gujaf-214	38	7	accounting	accounting	PROPN
gujaf-214	38	8	,	,	PUNCT
gujaf-214	38	9	university	university	NOUN
gujaf-214	38	10	of	of	ADP
gujaf-214	38	11	maiduguri	maiduguri	PROPN
gujaf-214	38	12	,	,	PUNCT
gujaf-214	38	13	borno	borno	PROPN
gujaf-214	38	14	state	state	PROPN
gujaf-214	38	15	.	.	PUNCT
gujaf-214	39	1	dr	dr	PROPN
gujaf-214	39	2	.	.	PROPN
gujaf-214	39	3	sunusi	sunusi	PROPN
gujaf-214	39	4	sa'ad	sa'ad	PROPN
gujaf-214	39	5	ahmad	ahmad	PROPN
gujaf-214	39	6	department	department	PROPN
gujaf-214	39	7	of	of	ADP
gujaf-214	39	8	accounting	accounting	PROPN
gujaf-214	39	9	,	,	PUNCT
gujaf-214	39	10	federal	federal	ADJ
gujaf-214	39	11	university	university	NOUN
gujaf-214	39	12	dutse	dutse	NOUN
gujaf-214	39	13	,	,	PUNCT
gujaf-214	39	14	jigawa	jigawa	PROPN
gujaf-214	39	15	state	state	PROPN
gujaf-214	39	16	.	.	PUNCT
gujaf-214	40	1	gusau	gusau	PROPN
gujaf-214	40	2	journal	journal	PROPN
gujaf-214	40	3	of	of	ADP
gujaf-214	40	4	accounting	accounting	NOUN
gujaf-214	40	5	and	and	CCONJ
gujaf-214	40	6	finance	finance	NOUN
gujaf-214	40	7	,	,	PUNCT
gujaf-214	40	8	vol	vol	NOUN
gujaf-214	40	9	.	.	PROPN
gujaf-214	40	10	4	4	NUM
gujaf-214	40	11	,	,	PUNCT
gujaf-214	40	12	issue	issue	NOUN
gujaf-214	40	13	1	1	NUM
gujaf-214	40	14	,	,	PUNCT
gujaf-214	40	15	april	april	PROPN
gujaf-214	40	16	,	,	PUNCT
gujaf-214	40	17	2023	2023	NUM
gujaf-214	40	18	v	v	NUM
gujaf-214	40	19	dr	dr	PROPN
gujaf-214	40	20	.	.	PROPN
gujaf-214	40	21	nasiru	nasiru	PROPN
gujaf-214	40	22	a.	a.	PROPN
gujaf-214	40	23	ka’oje	ka’oje	PROPN
gujaf-214	40	24	department	department	PROPN
gujaf-214	40	25	of	of	ADP
gujaf-214	40	26	accounting	accounting	PROPN
gujaf-214	40	27	,	,	PUNCT
gujaf-214	40	28	usmanu	usmanu	PROPN
gujaf-214	40	29	danfodiyo	danfodiyo	PROPN
gujaf-214	40	30	university	university	PROPN
gujaf-214	40	31	sokoto	sokoto	PROPN
gujaf-214	40	32	state	state	PROPN
gujaf-214	40	33	.	.	PUNCT
gujaf-214	41	1	dr	dr	PROPN
gujaf-214	41	2	.	.	PROPN
gujaf-214	41	3	aminu	aminu	PROPN
gujaf-214	41	4	abdullahi	abdullahi	PROPN
gujaf-214	41	5	department	department	PROPN
gujaf-214	41	6	of	of	ADP
gujaf-214	41	7	accounting	accounting	PROPN
gujaf-214	41	8	,	,	PUNCT
gujaf-214	41	9	usmanu	usmanu	PROPN
gujaf-214	41	10	danfodiyo	danfodiyo	PROPN
gujaf-214	41	11	university	university	PROPN
gujaf-214	41	12	sokoto	sokoto	PROPN
gujaf-214	41	13	,	,	PUNCT
gujaf-214	41	14	state	state	PROPN
gujaf-214	41	15	.	.	PUNCT
gujaf-214	42	1	dr	dr	PROPN
gujaf-214	42	2	.	.	PROPN
gujaf-214	42	3	onipe	onipe	PROPN
gujaf-214	42	4	adebenege	adebenege	PROPN
gujaf-214	42	5	yahaya	yahaya	PROPN
gujaf-214	42	6	department	department	PROPN
gujaf-214	42	7	of	of	ADP
gujaf-214	42	8	accounting	accounting	PROPN
gujaf-214	42	9	,	,	PUNCT
gujaf-214	42	10	nigerian	nigerian	ADJ
gujaf-214	42	11	defence	defence	PROPN
gujaf-214	42	12	academy	academy	PROPN
gujaf-214	42	13	,	,	PUNCT
gujaf-214	42	14	kaduna	kaduna	PROPN
gujaf-214	42	15	state	state	PROPN
gujaf-214	42	16	.	.	PUNCT
gujaf-214	43	1	dr	dr	PROPN
gujaf-214	43	2	.	.	PROPN
gujaf-214	43	3	saidu	saidu	PROPN
gujaf-214	43	4	adamu	adamu	PROPN
gujaf-214	43	5	department	department	PROPN
gujaf-214	43	6	of	of	ADP
gujaf-214	43	7	accounting	accounting	PROPN
gujaf-214	43	8	,	,	PUNCT
gujaf-214	43	9	federal	federal	ADJ
gujaf-214	43	10	university	university	PROPN
gujaf-214	43	11	of	of	ADP
gujaf-214	43	12	kashere	kashere	PROPN
gujaf-214	43	13	,	,	PUNCT
gujaf-214	43	14	gombe	gombe	ADJ
gujaf-214	43	15	state	state	NOUN
gujaf-214	43	16	.	.	PUNCT
gujaf-214	44	1	dr	dr	PROPN
gujaf-214	44	2	.	.	PROPN
gujaf-214	44	3	nasiru	nasiru	PROPN
gujaf-214	44	4	yunusa	yunusa	PROPN
gujaf-214	44	5	department	department	PROPN
gujaf-214	44	6	of	of	ADP
gujaf-214	44	7	accounting	accounting	NOUN
gujaf-214	44	8	,	,	PUNCT
gujaf-214	44	9	ahmadu	ahmadu	PROPN
gujaf-214	44	10	bello	bello	PROPN
gujaf-214	44	11	university	university	PROPN
gujaf-214	44	12	zaria	zaria	PROPN
gujaf-214	44	13	.	.	PUNCT
gujaf-214	45	1	dr	dr	PROPN
gujaf-214	45	2	.	.	PROPN
gujaf-214	45	3	aisha	aisha	PROPN
gujaf-214	45	4	nuhu	nuhu	PROPN
gujaf-214	45	5	muhammad	muhammad	PROPN
gujaf-214	45	6	department	department	PROPN
gujaf-214	45	7	of	of	ADP
gujaf-214	45	8	accounting	accounting	PROPN
gujaf-214	45	9	,	,	PUNCT
gujaf-214	45	10	ahmadu	ahmadu	PROPN
gujaf-214	45	11	bello	bello	PROPN
gujaf-214	45	12	university	university	PROPN
gujaf-214	45	13	zaria	zaria	PROPN
gujaf-214	45	14	.	.	PUNCT
gujaf-214	46	1	dr	dr	PROPN
gujaf-214	46	2	.	.	PROPN
gujaf-214	46	3	lawal	lawal	PROPN
gujaf-214	46	4	muhammad	muhammad	PROPN
gujaf-214	46	5	department	department	PROPN
gujaf-214	46	6	of	of	ADP
gujaf-214	46	7	accounting	accounting	PROPN
gujaf-214	46	8	,	,	PUNCT
gujaf-214	46	9	ahmadu	ahmadu	PROPN
gujaf-214	46	10	bello	bello	PROPN
gujaf-214	46	11	university	university	PROPN
gujaf-214	46	12	zaria	zaria	PROPN
gujaf-214	46	13	.	.	PUNCT
gujaf-214	47	1	dr	dr	PROPN
gujaf-214	47	2	.	.	PROPN
gujaf-214	47	3	farouk	farouk	PROPN
gujaf-214	47	4	adeza	adeza	PROPN
gujaf-214	47	5	school	school	NOUN
gujaf-214	47	6	of	of	ADP
gujaf-214	47	7	business	business	NOUN
gujaf-214	47	8	and	and	CCONJ
gujaf-214	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-214	47	10	,	,	PUNCT
gujaf-214	47	11	american	american	PROPN
gujaf-214	47	12	university	university	PROPN
gujaf-214	47	13	of	of	ADP
gujaf-214	47	14	nigeria	nigeria	PROPN
gujaf-214	47	15	,	,	PUNCT
gujaf-214	47	16	yola	yola	PROPN
gujaf-214	47	17	.	.	PUNCT
gujaf-214	48	1	dr	dr	PROPN
gujaf-214	48	2	.	.	PROPN
gujaf-214	48	3	bashir	bashir	PROPN
gujaf-214	48	4	umar	umar	PROPN
gujaf-214	48	5	farouk	farouk	PROPN
gujaf-214	48	6	department	department	PROPN
gujaf-214	48	7	of	of	ADP
gujaf-214	48	8	economics	economic	NOUN
gujaf-214	48	9	,	,	PUNCT
gujaf-214	48	10	federal	federal	ADJ
gujaf-214	48	11	university	university	NOUN
gujaf-214	48	12	gusau	gusau	PROPN
gujaf-214	48	13	,	,	PUNCT
gujaf-214	48	14	zamfara	zamfara	PROPN
gujaf-214	48	15	state	state	PROPN
gujaf-214	48	16	.	.	PUNCT
gujaf-214	49	1	dr	dr	PROPN
gujaf-214	49	2	emmanuel	emmanuel	PROPN
gujaf-214	49	3	omokhuale	omokhuale	PROPN
gujaf-214	49	4	department	department	PROPN
gujaf-214	49	5	of	of	ADP
gujaf-214	49	6	mathematics	mathematics	PROPN
gujaf-214	49	7	,	,	PUNCT
gujaf-214	49	8	federal	federal	ADJ
gujaf-214	49	9	university	university	NOUN
gujaf-214	49	10	gusau	gusau	NOUN
gujaf-214	49	11	,	,	PUNCT
gujaf-214	49	12	zamfara	zamfara	PROPN
gujaf-214	49	13	.	.	PUNCT
gujaf-214	50	1	state	state	PROPN
gujaf-214	50	2	gusau	gusau	PROPN
gujaf-214	50	3	journal	journal	PROPN
gujaf-214	50	4	of	of	ADP
gujaf-214	50	5	accounting	accounting	NOUN
gujaf-214	50	6	and	and	CCONJ
gujaf-214	50	7	finance	finance	NOUN
gujaf-214	50	8	,	,	PUNCT
gujaf-214	50	9	vol	vol	NOUN
gujaf-214	50	10	.	.	PROPN
gujaf-214	50	11	4	4	NUM
gujaf-214	50	12	,	,	PUNCT
gujaf-214	50	13	issue	issue	NOUN
gujaf-214	50	14	1	1	NUM
gujaf-214	50	15	,	,	PUNCT
gujaf-214	50	16	april	april	PROPN
gujaf-214	50	17	,	,	PUNCT
gujaf-214	50	18	2023	2023	NUM
gujaf-214	50	19	vi	vi	NOUN
gujaf-214	50	20	advisory	advisory	NOUN
gujaf-214	50	21	board	board	NOUN
gujaf-214	50	22	members	member	NOUN
gujaf-214	50	23	prof	prof	PROPN
gujaf-214	50	24	.	.	PUNCT
gujaf-214	51	1	kabiru	kabiru	PROPN
gujaf-214	51	2	isah	isah	PROPN
gujaf-214	51	3	dandago	dandago	PROPN
gujaf-214	51	4	,	,	PUNCT
gujaf-214	51	5	bayero	bayero	PROPN
gujaf-214	51	6	university	university	PROPN
gujaf-214	51	7	kano	kano	PROPN
gujaf-214	51	8	,	,	PUNCT
gujaf-214	51	9	kano	kano	PROPN
gujaf-214	51	10	state	state	PROPN
gujaf-214	51	11	.	.	PUNCT
gujaf-214	52	1	prof	prof	PROPN
gujaf-214	52	2	a	a	DET
gujaf-214	52	3	m	m	NOUN
gujaf-214	52	4	bashir	bashir	NOUN
gujaf-214	52	5	,	,	PUNCT
gujaf-214	52	6	usmanu	usmanu	PROPN
gujaf-214	52	7	danfodiyo	danfodiyo	PROPN
gujaf-214	52	8	university	university	PROPN
gujaf-214	52	9	sokoto	sokoto	PROPN
gujaf-214	52	10	,	,	PUNCT
gujaf-214	52	11	sokoto	sokoto	PROPN
gujaf-214	52	12	state	state	PROPN
gujaf-214	52	13	.	.	PUNCT
gujaf-214	53	1	prof	prof	PROPN
gujaf-214	53	2	.	.	PUNCT
gujaf-214	54	1	muhammad	muhammad	PROPN
gujaf-214	54	2	tanko	tanko	PROPN
gujaf-214	54	3	,	,	PUNCT
gujaf-214	54	4	kaduna	kaduna	PROPN
gujaf-214	54	5	state	state	PROPN
gujaf-214	54	6	university	university	PROPN
gujaf-214	54	7	,	,	PUNCT
gujaf-214	54	8	kaduna	kaduna	PROPN
gujaf-214	54	9	.	.	PROPN
gujaf-214	54	10	prof	prof	PROPN
gujaf-214	54	11	.	.	PUNCT
gujaf-214	54	12	bayero	bayero	PROPN
gujaf-214	55	1	a	a	DET
gujaf-214	55	2	m	m	NOUN
gujaf-214	55	3	sabir	sabir	NOUN
gujaf-214	55	4	,	,	PUNCT
gujaf-214	55	5	usmanu	usmanu	PROPN
gujaf-214	55	6	danfodiyo	danfodiyo	PROPN
gujaf-214	55	7	university	university	PROPN
gujaf-214	55	8	sokoto	sokoto	PROPN
gujaf-214	55	9	,	,	PUNCT
gujaf-214	55	10	sokoto	sokoto	PROPN
gujaf-214	55	11	state	state	PROPN
gujaf-214	55	12	.	.	PUNCT
gujaf-214	56	1	prof	prof	PROPN
gujaf-214	56	2	.	.	PUNCT
gujaf-214	57	1	aliyu	aliyu	PROPN
gujaf-214	57	2	sulaiman	sulaiman	PROPN
gujaf-214	57	3	kantudu	kantudu	PROPN
gujaf-214	57	4	,	,	PUNCT
gujaf-214	57	5	bayero	bayero	PROPN
gujaf-214	57	6	university	university	PROPN
gujaf-214	57	7	kano	kano	PROPN
gujaf-214	57	8	,	,	PUNCT
gujaf-214	57	9	kano	kano	PROPN
gujaf-214	57	10	state	state	PROPN
gujaf-214	57	11	.	.	PUNCT
gujaf-214	58	1	editorial	editorial	PROPN
gujaf-214	58	2	secretary	secretary	PROPN
gujaf-214	58	3	usman	usman	PROPN
gujaf-214	58	4	muhammad	muhammad	PROPN
gujaf-214	58	5	adam	adam	PROPN
gujaf-214	58	6	department	department	PROPN
gujaf-214	58	7	of	of	ADP
gujaf-214	58	8	accounting	accounting	NOUN
gujaf-214	58	9	and	and	CCONJ
gujaf-214	58	10	finance	finance	NOUN
gujaf-214	58	11	,	,	PUNCT
gujaf-214	58	12	federal	federal	ADJ
gujaf-214	58	13	university	university	NOUN
gujaf-214	58	14	gusau	gusau	PROPN
gujaf-214	58	15	,	,	PUNCT
gujaf-214	58	16	zamfara	zamfara	PROPN
gujaf-214	58	17	state	state	PROPN
gujaf-214	58	18	.	.	PUNCT
gujaf-214	59	1	gusau	gusau	PROPN
gujaf-214	59	2	journal	journal	PROPN
gujaf-214	59	3	of	of	ADP
gujaf-214	59	4	accounting	accounting	NOUN
gujaf-214	59	5	and	and	CCONJ
gujaf-214	59	6	finance	finance	NOUN
gujaf-214	59	7	,	,	PUNCT
gujaf-214	59	8	vol	vol	NOUN
gujaf-214	59	9	.	.	PROPN
gujaf-214	59	10	4	4	NUM
gujaf-214	59	11	,	,	PUNCT
gujaf-214	59	12	issue	issue	NOUN
gujaf-214	59	13	1	1	NUM
gujaf-214	59	14	,	,	PUNCT
gujaf-214	59	15	april	april	PROPN
gujaf-214	59	16	,	,	PUNCT
gujaf-214	59	17	2023	2023	NUM
gujaf-214	59	18	vii	vii	PROPN
gujaf-214	59	19	call	call	NOUN
gujaf-214	59	20	for	for	ADP
gujaf-214	59	21	papers	paper	NOUN
gujaf-214	59	22	the	the	DET
gujaf-214	59	23	editorial	editorial	ADJ
gujaf-214	59	24	board	board	NOUN
gujaf-214	59	25	of	of	ADP
gujaf-214	59	26	gusau	gusau	PROPN
gujaf-214	59	27	journal	journal	PROPN
gujaf-214	59	28	of	of	ADP
gujaf-214	59	29	accounting	accounting	NOUN
gujaf-214	59	30	and	and	CCONJ
gujaf-214	59	31	finance	finance	NOUN
gujaf-214	59	32	(	(	PUNCT
gujaf-214	59	33	gujaf	gujaf	NOUN
gujaf-214	59	34	)	)	PUNCT
gujaf-214	59	35	is	be	AUX
gujaf-214	59	36	hereby	hereby	ADV
gujaf-214	59	37	inviting	invite	VERB
gujaf-214	59	38	authors	author	NOUN
gujaf-214	59	39	to	to	PART
gujaf-214	59	40	submit	submit	VERB
gujaf-214	59	41	their	their	PRON
gujaf-214	59	42	unpublished	unpublished	ADJ
gujaf-214	59	43	manuscript	manuscript	NOUN
gujaf-214	59	44	for	for	ADP
gujaf-214	59	45	publication	publication	NOUN
gujaf-214	59	46	.	.	PUNCT
gujaf-214	60	1	the	the	DET
gujaf-214	60	2	journal	journal	NOUN
gujaf-214	60	3	is	be	AUX
gujaf-214	60	4	published	publish	VERB
gujaf-214	60	5	in	in	ADP
gujaf-214	60	6	two	two	NUM
gujaf-214	60	7	issues	issue	NOUN
gujaf-214	60	8	of	of	ADP
gujaf-214	60	9	april	april	PROPN
gujaf-214	60	10	and	and	CCONJ
gujaf-214	60	11	october	october	PROPN
gujaf-214	60	12	annually	annually	ADV
gujaf-214	60	13	.	.	PUNCT
gujaf-214	61	1	gujaf	gujaf	NOUN
gujaf-214	61	2	is	be	AUX
gujaf-214	61	3	a	a	DET
gujaf-214	61	4	double	double	ADJ
gujaf-214	61	5	-	-	PUNCT
gujaf-214	61	6	blind	blind	ADJ
gujaf-214	61	7	peer	peer	NOUN
gujaf-214	61	8	reviewed	review	VERB
gujaf-214	61	9	journal	journal	NOUN
gujaf-214	61	10	published	publish	VERB
gujaf-214	61	11	by	by	ADP
gujaf-214	61	12	the	the	DET
gujaf-214	61	13	department	department	NOUN
gujaf-214	61	14	of	of	ADP
gujaf-214	61	15	accounting	accounting	NOUN
gujaf-214	61	16	and	and	CCONJ
gujaf-214	61	17	finance	finance	NOUN
gujaf-214	61	18	,	,	PUNCT
gujaf-214	61	19	faculty	faculty	NOUN
gujaf-214	61	20	of	of	ADP
gujaf-214	61	21	management	management	NOUN
gujaf-214	61	22	and	and	CCONJ
gujaf-214	61	23	social	social	ADJ
gujaf-214	61	24	sciences	science	NOUN
gujaf-214	61	25	,	,	PUNCT
gujaf-214	61	26	federal	federal	ADJ
gujaf-214	61	27	university	university	NOUN
gujaf-214	61	28	gusau	gusau	NOUN
gujaf-214	61	29	,	,	PUNCT
gujaf-214	61	30	zamfara	zamfara	PROPN
gujaf-214	61	31	state	state	PROPN
gujaf-214	61	32	nigeria	nigeria	PROPN
gujaf-214	61	33	the	the	DET
gujaf-214	61	34	journal	journal	PROPN
gujaf-214	61	35	accepts	accept	VERB
gujaf-214	61	36	papers	paper	NOUN
gujaf-214	61	37	in	in	ADP
gujaf-214	61	38	all	all	DET
gujaf-214	61	39	areas	area	NOUN
gujaf-214	61	40	of	of	ADP
gujaf-214	61	41	accounting	accounting	NOUN
gujaf-214	61	42	and	and	CCONJ
gujaf-214	61	43	finance	finance	NOUN
gujaf-214	61	44	for	for	ADP
gujaf-214	61	45	publication	publication	NOUN
gujaf-214	61	46	which	which	PRON
gujaf-214	61	47	include	include	VERB
gujaf-214	61	48	:	:	PUNCT
gujaf-214	61	49	accounting	accounting	NOUN
gujaf-214	61	50	standards	standard	NOUN
gujaf-214	61	51	,	,	PUNCT
gujaf-214	61	52	accounting	account	VERB
gujaf-214	61	53	information	information	NOUN
gujaf-214	61	54	system	system	NOUN
gujaf-214	61	55	,	,	PUNCT
gujaf-214	61	56	financial	financial	ADJ
gujaf-214	61	57	reporting	reporting	NOUN
gujaf-214	61	58	,	,	PUNCT
gujaf-214	61	59	earnings	earning	NOUN
gujaf-214	61	60	management	management	NOUN
gujaf-214	61	61	,	,	PUNCT
gujaf-214	61	62	,	,	PUNCT
gujaf-214	61	63	auditing	auditing	NOUN
gujaf-214	61	64	and	and	CCONJ
gujaf-214	61	65	investigation	investigation	NOUN
gujaf-214	61	66	,	,	PUNCT
gujaf-214	61	67	auditing	auditing	NOUN
gujaf-214	61	68	and	and	CCONJ
gujaf-214	61	69	standards	standard	NOUN
gujaf-214	61	70	,	,	PUNCT
gujaf-214	61	71	public	public	ADJ
gujaf-214	61	72	sector	sector	NOUN
gujaf-214	61	73	accounting	accounting	NOUN
gujaf-214	61	74	and	and	CCONJ
gujaf-214	61	75	auditing	auditing	NOUN
gujaf-214	61	76	,	,	PUNCT
gujaf-214	61	77	taxation	taxation	NOUN
gujaf-214	61	78	and	and	CCONJ
gujaf-214	61	79	revenue	revenue	NOUN
gujaf-214	61	80	administration	administration	NOUN
gujaf-214	61	81	,	,	PUNCT
gujaf-214	61	82	corporate	corporate	ADJ
gujaf-214	61	83	governance	governance	NOUN
gujaf-214	61	84	issues	issue	NOUN
gujaf-214	61	85	,	,	PUNCT
gujaf-214	61	86	corporate	corporate	ADJ
gujaf-214	61	87	social	social	ADJ
gujaf-214	61	88	responsibility	responsibility	NOUN
gujaf-214	61	89	,	,	PUNCT
gujaf-214	61	90	sustainability	sustainability	NOUN
gujaf-214	61	91	and	and	CCONJ
gujaf-214	61	92	environmental	environmental	ADJ
gujaf-214	61	93	reporting	reporting	NOUN
gujaf-214	61	94	issue	issue	NOUN
gujaf-214	61	95	,	,	PUNCT
gujaf-214	61	96	information	information	NOUN
gujaf-214	61	97	and	and	CCONJ
gujaf-214	61	98	communication	communication	NOUN
gujaf-214	61	99	technology	technology	NOUN
gujaf-214	61	100	issues	issue	NOUN
gujaf-214	61	101	,	,	PUNCT
gujaf-214	61	102	bankruptcy	bankruptcy	NOUN
gujaf-214	61	103	prediction	prediction	NOUN
gujaf-214	61	104	,	,	PUNCT
gujaf-214	61	105	corporate	corporate	ADJ
gujaf-214	61	106	finance	finance	NOUN
gujaf-214	61	107	,	,	PUNCT
gujaf-214	61	108	personal	personal	ADJ
gujaf-214	61	109	finance	finance	NOUN
gujaf-214	61	110	,	,	PUNCT
gujaf-214	61	111	merger	merger	NOUN
gujaf-214	61	112	and	and	CCONJ
gujaf-214	61	113	acquisitions	acquisition	NOUN
gujaf-214	61	114	,	,	PUNCT
gujaf-214	61	115	capital	capital	NOUN
gujaf-214	61	116	structure	structure	NOUN
gujaf-214	61	117	,	,	PUNCT
gujaf-214	61	118	working	work	VERB
gujaf-214	61	119	capital	capital	NOUN
gujaf-214	61	120	management	management	NOUN
gujaf-214	61	121	,	,	PUNCT
gujaf-214	61	122	enterprises	enterprise	NOUN
gujaf-214	61	123	risk	risk	NOUN
gujaf-214	61	124	management	management	NOUN
gujaf-214	61	125	,	,	PUNCT
gujaf-214	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-214	61	127	,	,	PUNCT
gujaf-214	61	128	international	international	ADJ
gujaf-214	61	129	business	business	NOUN
gujaf-214	61	130	accounting	accounting	NOUN
gujaf-214	61	131	and	and	CCONJ
gujaf-214	61	132	finance	finance	NOUN
gujaf-214	61	133	,	,	PUNCT
gujaf-214	61	134	banking	banking	NOUN
gujaf-214	61	135	crises	crisis	NOUN
gujaf-214	61	136	,	,	PUNCT
gujaf-214	61	137	bank	bank	NOUN
gujaf-214	61	138	’s	’s	PART
gujaf-214	61	139	profitability	profitability	NOUN
gujaf-214	61	140	,	,	PUNCT
gujaf-214	61	141	risk	risk	NOUN
gujaf-214	61	142	and	and	CCONJ
gujaf-214	61	143	insurance	insurance	NOUN
gujaf-214	61	144	issue	issue	NOUN
gujaf-214	61	145	,	,	PUNCT
gujaf-214	61	146	islamic	islamic	ADJ
gujaf-214	61	147	finance	finance	NOUN
gujaf-214	61	148	,	,	PUNCT
gujaf-214	61	149	conventional	conventional	ADJ
gujaf-214	61	150	and	and	CCONJ
gujaf-214	61	151	islamic	islamic	ADJ
gujaf-214	61	152	banks	bank	NOUN
gujaf-214	61	153	and	and	CCONJ
gujaf-214	61	154	so	so	ADV
gujaf-214	61	155	forth	forth	ADV
gujaf-214	61	156	.	.	PUNCT
gujaf-214	62	1	guidelines	guideline	NOUN
gujaf-214	62	2	for	for	ADP
gujaf-214	62	3	submission	submission	NOUN
gujaf-214	62	4	and	and	CCONJ
gujaf-214	62	5	manuscript	manuscript	NOUN
gujaf-214	62	6	format	format	VERB
gujaf-214	62	7	the	the	DET
gujaf-214	62	8	submission	submission	NOUN
gujaf-214	62	9	language	language	NOUN
gujaf-214	62	10	is	be	AUX
gujaf-214	62	11	english	english	PROPN
gujaf-214	62	12	and	and	CCONJ
gujaf-214	62	13	must	must	AUX
gujaf-214	62	14	be	be	AUX
gujaf-214	62	15	a	a	DET
gujaf-214	62	16	well	well	ADV
gujaf-214	62	17	-	-	PUNCT
gujaf-214	62	18	researched	research	VERB
gujaf-214	62	19	original	original	ADJ
gujaf-214	62	20	manuscript	manuscript	NOUN
gujaf-214	62	21	that	that	PRON
gujaf-214	62	22	has	have	AUX
gujaf-214	62	23	not	not	PART
gujaf-214	62	24	previously	previously	ADV
gujaf-214	62	25	been	be	AUX
gujaf-214	62	26	submitted	submit	VERB
gujaf-214	62	27	elsewhere	elsewhere	ADV
gujaf-214	62	28	for	for	ADP
gujaf-214	62	29	publication	publication	NOUN
gujaf-214	62	30	.	.	PUNCT
gujaf-214	63	1	the	the	DET
gujaf-214	63	2	paper	paper	NOUN
gujaf-214	63	3	should	should	AUX
gujaf-214	63	4	not	not	PART
gujaf-214	63	5	exceed	exceed	VERB
gujaf-214	63	6	more	more	ADJ
gujaf-214	63	7	than	than	ADP
gujaf-214	63	8	15	15	NUM
gujaf-214	63	9	pages	page	NOUN
gujaf-214	63	10	on	on	ADP
gujaf-214	63	11	a4	a4	NOUN
gujaf-214	63	12	type	type	NOUN
gujaf-214	63	13	paper	paper	NOUN
gujaf-214	63	14	in	in	ADP
gujaf-214	63	15	ms	ms	ADJ
gujaf-214	63	16	-	-	PUNCT
gujaf-214	63	17	word	word	NOUN
gujaf-214	63	18	format	format	NOUN
gujaf-214	63	19	,	,	PUNCT
gujaf-214	63	20	1.5	1.5	NUM
gujaf-214	63	21	-	-	PUNCT
gujaf-214	63	22	line	line	NOUN
gujaf-214	63	23	spacing	spacing	NOUN
gujaf-214	63	24	,	,	PUNCT
gujaf-214	63	25	12	12	NUM
gujaf-214	63	26	font	font	NOUN
gujaf-214	63	27	size	size	NOUN
gujaf-214	63	28	in	in	ADP
gujaf-214	63	29	times	time	NOUN
gujaf-214	63	30	new	new	ADJ
gujaf-214	63	31	roman	roman	NOUN
gujaf-214	63	32	.	.	PUNCT
gujaf-214	64	1	manuscript	manuscript	NOUN
gujaf-214	64	2	should	should	AUX
gujaf-214	64	3	be	be	AUX
gujaf-214	64	4	tested	test	VERB
gujaf-214	64	5	for	for	ADP
gujaf-214	64	6	plagiarism	plagiarism	NOUN
gujaf-214	64	7	before	before	ADP
gujaf-214	64	8	submission	submission	NOUN
gujaf-214	64	9	,	,	PUNCT
gujaf-214	64	10	as	as	SCONJ
gujaf-214	64	11	the	the	DET
gujaf-214	64	12	maximum	maximum	ADJ
gujaf-214	64	13	similarity	similarity	NOUN
gujaf-214	64	14	index	index	NOUN
gujaf-214	64	15	acceptable	acceptable	ADJ
gujaf-214	64	16	by	by	ADP
gujaf-214	64	17	gujaf	gujaf	NOUN
gujaf-214	64	18	is	be	AUX
gujaf-214	64	19	25	25	NUM
gujaf-214	64	20	percent	percent	NOUN
gujaf-214	64	21	.	.	PUNCT
gujaf-214	65	1	furthermore	furthermore	ADV
gujaf-214	65	2	,	,	PUNCT
gujaf-214	65	3	the	the	DET
gujaf-214	65	4	length	length	NOUN
gujaf-214	65	5	of	of	ADP
gujaf-214	65	6	a	a	DET
gujaf-214	65	7	complete	complete	ADJ
gujaf-214	65	8	article	article	NOUN
gujaf-214	65	9	should	should	AUX
gujaf-214	65	10	not	not	PART
gujaf-214	65	11	exceed	exceed	VERB
gujaf-214	65	12	5000	5000	NUM
gujaf-214	65	13	words	word	NOUN
gujaf-214	65	14	including	include	VERB
gujaf-214	65	15	an	an	DET
gujaf-214	65	16	abstract	abstract	NOUN
gujaf-214	65	17	of	of	ADP
gujaf-214	65	18	not	not	PART
gujaf-214	65	19	more	more	ADJ
gujaf-214	65	20	than	than	ADP
gujaf-214	65	21	250	250	NUM
gujaf-214	65	22	words	word	NOUN
gujaf-214	65	23	with	with	ADP
gujaf-214	65	24	a	a	DET
gujaf-214	65	25	minimum	minimum	NOUN
gujaf-214	65	26	of	of	ADP
gujaf-214	65	27	four	four	NUM
gujaf-214	65	28	key	key	ADJ
gujaf-214	65	29	words	word	NOUN
gujaf-214	65	30	immediately	immediately	ADV
gujaf-214	65	31	after	after	ADP
gujaf-214	65	32	the	the	DET
gujaf-214	65	33	abstract	abstract	NOUN
gujaf-214	65	34	.	.	PUNCT
gujaf-214	66	1	all	all	DET
gujaf-214	66	2	references	reference	NOUN
gujaf-214	66	3	including	include	VERB
gujaf-214	66	4	in	in	ADP
gujaf-214	66	5	text	text	NOUN
gujaf-214	66	6	citation	citation	NOUN
gujaf-214	66	7	and	and	CCONJ
gujaf-214	66	8	reference	reference	NOUN
gujaf-214	66	9	list	list	NOUN
gujaf-214	66	10	,	,	PUNCT
gujaf-214	66	11	tables	table	NOUN
gujaf-214	66	12	and	and	CCONJ
gujaf-214	66	13	figures	figure	NOUN
gujaf-214	66	14	should	should	AUX
gujaf-214	66	15	be	be	AUX
gujaf-214	66	16	in	in	ADP
gujaf-214	66	17	line	line	NOUN
gujaf-214	66	18	with	with	ADP
gujaf-214	66	19	apa	apa	PROPN
gujaf-214	66	20	7th	7th	PROPN
gujaf-214	66	21	edition	edition	NOUN
gujaf-214	66	22	publication	publication	NOUN
gujaf-214	66	23	manual	manual	NOUN
gujaf-214	66	24	.	.	PUNCT
gujaf-214	67	1	finally	finally	ADV
gujaf-214	67	2	,	,	PUNCT
gujaf-214	67	3	manuscript	manuscript	NOUN
gujaf-214	67	4	should	should	AUX
gujaf-214	67	5	be	be	AUX
gujaf-214	67	6	send	send	VERB
gujaf-214	67	7	to	to	ADP
gujaf-214	67	8	our	our	PRON
gujaf-214	67	9	email	email	NOUN
gujaf-214	67	10	address	address	NOUN
gujaf-214	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-214	67	12	and	and	CCONJ
gujaf-214	67	13	a	a	DET
gujaf-214	67	14	copy	copy	NOUN
gujaf-214	67	15	to	to	ADP
gujaf-214	67	16	our	our	PRON
gujaf-214	67	17	website	website	NOUN
gujaf-214	67	18	on	on	ADP
gujaf-214	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-214	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-214	67	21	gusau	gusau	ADJ
gujaf-214	67	22	journal	journal	NOUN
gujaf-214	67	23	of	of	ADP
gujaf-214	67	24	accounting	accounting	NOUN
gujaf-214	67	25	and	and	CCONJ
gujaf-214	67	26	finance	finance	NOUN
gujaf-214	67	27	,	,	PUNCT
gujaf-214	67	28	vol	vol	NOUN
gujaf-214	67	29	.	.	PROPN
gujaf-214	67	30	4	4	NUM
gujaf-214	67	31	,	,	PUNCT
gujaf-214	67	32	issue	issue	NOUN
gujaf-214	67	33	1	1	NUM
gujaf-214	67	34	,	,	PUNCT
gujaf-214	67	35	april	april	PROPN
gujaf-214	67	36	,	,	PUNCT
gujaf-214	67	37	2023	2023	NUM
gujaf-214	67	38	viii	viii	ADJ
gujaf-214	67	39	publication	publication	NOUN
gujaf-214	67	40	procedure	procedure	NOUN
gujaf-214	67	41	after	after	ADP
gujaf-214	67	42	receiving	receive	VERB
gujaf-214	67	43	a	a	DET
gujaf-214	67	44	manuscript	manuscript	NOUN
gujaf-214	67	45	that	that	PRON
gujaf-214	67	46	is	be	AUX
gujaf-214	67	47	within	within	ADP
gujaf-214	67	48	the	the	DET
gujaf-214	67	49	similarity	similarity	NOUN
gujaf-214	67	50	index	index	NOUN
gujaf-214	67	51	threshold	threshold	NOUN
gujaf-214	67	52	,	,	PUNCT
gujaf-214	67	53	a	a	DET
gujaf-214	67	54	confirmation	confirmation	NOUN
gujaf-214	67	55	email	email	NOUN
gujaf-214	67	56	will	will	AUX
gujaf-214	67	57	be	be	AUX
gujaf-214	67	58	send	send	VERB
gujaf-214	67	59	together	together	ADV
gujaf-214	67	60	with	with	ADP
gujaf-214	67	61	a	a	DET
gujaf-214	67	62	request	request	NOUN
gujaf-214	67	63	to	to	PART
gujaf-214	67	64	pay	pay	VERB
gujaf-214	67	65	a	a	DET
gujaf-214	67	66	review	review	NOUN
gujaf-214	67	67	proceeding	proceeding	NOUN
gujaf-214	67	68	fee	fee	NOUN
gujaf-214	67	69	.	.	PUNCT
gujaf-214	68	1	at	at	ADP
gujaf-214	68	2	this	this	DET
gujaf-214	68	3	point	point	NOUN
gujaf-214	68	4	,	,	PUNCT
gujaf-214	68	5	the	the	DET
gujaf-214	68	6	editorial	editorial	ADJ
gujaf-214	68	7	board	board	NOUN
gujaf-214	68	8	will	will	AUX
gujaf-214	68	9	take	take	VERB
gujaf-214	68	10	a	a	DET
gujaf-214	68	11	decision	decision	NOUN
gujaf-214	68	12	on	on	ADP
gujaf-214	68	13	accepting	accept	VERB
gujaf-214	68	14	,	,	PUNCT
gujaf-214	68	15	rejecting	reject	VERB
gujaf-214	68	16	or	or	CCONJ
gujaf-214	68	17	making	make	VERB
gujaf-214	68	18	a	a	DET
gujaf-214	68	19	resubmission	resubmission	NOUN
gujaf-214	68	20	of	of	ADP
gujaf-214	68	21	the	the	DET
gujaf-214	68	22	manuscript	manuscript	NOUN
gujaf-214	68	23	based	base	VERB
gujaf-214	68	24	on	on	ADP
gujaf-214	68	25	the	the	DET
gujaf-214	68	26	outcome	outcome	NOUN
gujaf-214	68	27	of	of	ADP
gujaf-214	68	28	the	the	DET
gujaf-214	68	29	double	double	ADJ
gujaf-214	68	30	-	-	PUNCT
gujaf-214	68	31	blind	blind	ADJ
gujaf-214	68	32	peer	peer	NOUN
gujaf-214	68	33	review	review	NOUN
gujaf-214	68	34	.	.	PUNCT
gujaf-214	69	1	those	those	DET
gujaf-214	69	2	authors	author	NOUN
gujaf-214	69	3	whose	whose	DET
gujaf-214	69	4	manuscript	manuscript	NOUN
gujaf-214	69	5	were	be	AUX
gujaf-214	69	6	accepted	accept	VERB
gujaf-214	69	7	for	for	ADP
gujaf-214	69	8	publication	publication	NOUN
gujaf-214	69	9	will	will	AUX
gujaf-214	69	10	be	be	AUX
gujaf-214	69	11	asked	ask	VERB
gujaf-214	69	12	to	to	PART
gujaf-214	69	13	pay	pay	VERB
gujaf-214	69	14	a	a	DET
gujaf-214	69	15	publication	publication	NOUN
gujaf-214	69	16	fee	fee	NOUN
gujaf-214	69	17	,	,	PUNCT
gujaf-214	69	18	after	after	ADP
gujaf-214	69	19	effecting	effect	VERB
gujaf-214	69	20	all	all	DET
gujaf-214	69	21	suggested	suggest	VERB
gujaf-214	69	22	corrections	correction	NOUN
gujaf-214	69	23	and	and	CCONJ
gujaf-214	69	24	changes	change	NOUN
gujaf-214	69	25	made	make	VERB
gujaf-214	69	26	on	on	ADP
gujaf-214	69	27	the	the	DET
gujaf-214	69	28	manuscript	manuscript	NOUN
gujaf-214	69	29	.	.	PUNCT
gujaf-214	70	1	all	all	DET
gujaf-214	70	2	corrected	correct	VERB
gujaf-214	70	3	papers	paper	NOUN
gujaf-214	70	4	returned	return	VERB
gujaf-214	70	5	within	within	ADP
gujaf-214	70	6	the	the	DET
gujaf-214	70	7	specified	specify	VERB
gujaf-214	70	8	time	time	NOUN
gujaf-214	70	9	frame	frame	NOUN
gujaf-214	70	10	will	will	AUX
gujaf-214	70	11	be	be	AUX
gujaf-214	70	12	published	publish	VERB
gujaf-214	70	13	in	in	ADP
gujaf-214	70	14	that	that	DET
gujaf-214	70	15	issue	issue	NOUN
gujaf-214	70	16	.	.	PUNCT
gujaf-214	71	1	payment	payment	NOUN
gujaf-214	71	2	details	detail	NOUN
gujaf-214	71	3	bank	bank	NOUN
gujaf-214	71	4	:	:	PUNCT
gujaf-214	71	5	fcmb	fcmb	PROPN
gujaf-214	71	6	account	account	PROPN
gujaf-214	71	7	number	number	NOUN
gujaf-214	71	8	:	:	PUNCT
gujaf-214	71	9	7278465011	7278465011	NUM
gujaf-214	71	10	account	account	NOUN
gujaf-214	71	11	name	name	NOUN
gujaf-214	71	12	:	:	PUNCT
gujaf-214	71	13	gusau	gusau	PROPN
gujaf-214	71	14	journal	journal	NOUN
gujaf-214	71	15	of	of	ADP
gujaf-214	71	16	accounting	accounting	NOUN
gujaf-214	71	17	and	and	CCONJ
gujaf-214	71	18	finance	finance	NOUN
gujaf-214	71	19	for	for	ADP
gujaf-214	71	20	inquiry	inquiry	NOUN
gujaf-214	71	21	the	the	DET
gujaf-214	71	22	head	head	NOUN
gujaf-214	71	23	,	,	PUNCT
gujaf-214	71	24	department	department	NOUN
gujaf-214	71	25	of	of	ADP
gujaf-214	71	26	accounting	accounting	NOUN
gujaf-214	71	27	and	and	CCONJ
gujaf-214	71	28	finance	finance	NOUN
gujaf-214	71	29	,	,	PUNCT
gujaf-214	71	30	federal	federal	ADJ
gujaf-214	71	31	university	university	NOUN
gujaf-214	71	32	gusau	gusau	PROPN
gujaf-214	71	33	,	,	PUNCT
gujaf-214	71	34	zamfara	zamfara	PROPN
gujaf-214	71	35	state	state	PROPN
gujaf-214	71	36	.	.	PUNCT
gujaf-214	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-214	73	1	+2348069393824	+2348069393824	PRON
gujaf-214	73	2	for	for	ADP
gujaf-214	73	3	more	more	ADJ
gujaf-214	73	4	information	information	NOUN
gujaf-214	73	5	,	,	PUNCT
gujaf-214	73	6	contact	contact	VERB
gujaf-214	73	7	the	the	DET
gujaf-214	73	8	editor	editor	NOUN
gujaf-214	73	9	-	-	PUNCT
gujaf-214	73	10	in	in	ADP
gujaf-214	73	11	-	-	PUNCT
gujaf-214	73	12	chief	chief	NOUN
gujaf-214	73	13	on	on	ADP
gujaf-214	73	14	+2348067766435	+2348067766435	NUM
gujaf-214	73	15	the	the	DET
gujaf-214	73	16	associate	associate	ADJ
gujaf-214	73	17	editor	editor	NOUN
gujaf-214	73	18	on	on	ADP
gujaf-214	73	19	+2348036057525	+2348036057525	NUM
gujaf-214	73	20	or	or	CCONJ
gujaf-214	73	21	visit	visit	VERB
gujaf-214	73	22	our	our	PRON
gujaf-214	73	23	website	website	NOUN
gujaf-214	73	24	on	on	ADP
gujaf-214	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-214	73	26	or	or	CCONJ
gujaf-214	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-214	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-214	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-214	73	30	gusau	gusau	ADJ
gujaf-214	73	31	journal	journal	NOUN
gujaf-214	73	32	of	of	ADP
gujaf-214	73	33	accounting	accounting	NOUN
gujaf-214	73	34	and	and	CCONJ
gujaf-214	73	35	finance	finance	NOUN
gujaf-214	73	36	,	,	PUNCT
gujaf-214	73	37	vol	vol	NOUN
gujaf-214	73	38	.	.	PROPN
gujaf-214	73	39	4	4	NUM
gujaf-214	73	40	,	,	PUNCT
gujaf-214	73	41	issue	issue	NOUN
gujaf-214	73	42	1	1	NUM
gujaf-214	73	43	,	,	PUNCT
gujaf-214	73	44	april	april	PROPN
gujaf-214	73	45	,	,	PUNCT
gujaf-214	73	46	2023	2023	NUM
gujaf-214	73	47	ix	ix	ADP
gujaf-214	73	48	contents	content	NOUN
gujaf-214	73	49	board	board	NOUN
gujaf-214	73	50	characteristics	characteristic	NOUN
gujaf-214	73	51	and	and	CCONJ
gujaf-214	73	52	earnings	earning	NOUN
gujaf-214	73	53	management	management	NOUN
gujaf-214	73	54	of	of	ADP
gujaf-214	73	55	listed	list	VERB
gujaf-214	73	56	consumer	consumer	NOUN
gujaf-214	73	57	goods	good	NOUN
gujaf-214	73	58	firms	firm	NOUN
gujaf-214	73	59	in	in	ADP
gujaf-214	73	60	nigeria	nigeria	PROPN
gujaf-214	73	61	benjamin	benjamin	PROPN
gujaf-214	73	62	gwabin	gwabin	PROPN
gujaf-214	73	63	joseph	joseph	PROPN
gujaf-214	73	64	,	,	PUNCT
gujaf-214	73	65	murtala	murtala	PROPN
gujaf-214	73	66	abdullahi	abdullahi	PROPN
gujaf-214	73	67	phd	phd	PROPN
gujaf-214	73	68	,	,	PUNCT
gujaf-214	73	69	benjamin	benjamin	PROPN
gujaf-214	73	70	kumai	kumai	PROPN
gujaf-214	73	71	gugong	gugong	PROPN
gujaf-214	73	72	phd	phd	PROPN
gujaf-214	73	73	1	1	NUM
gujaf-214	73	74	dividend	dividend	NOUN
gujaf-214	73	75	policy	policy	NOUN
gujaf-214	73	76	and	and	CCONJ
gujaf-214	73	77	value	value	NOUN
gujaf-214	73	78	of	of	ADP
gujaf-214	73	79	listed	list	VERB
gujaf-214	73	80	non	non	ADJ
gujaf-214	73	81	-	-	ADJ
gujaf-214	73	82	financial	financial	ADJ
gujaf-214	73	83	companies	company	NOUN
gujaf-214	73	84	in	in	ADP
gujaf-214	73	85	nigeria	nigeria	PROPN
gujaf-214	73	86	:	:	PUNCT
gujaf-214	73	87	the	the	DET
gujaf-214	73	88	moderating	moderate	VERB
gujaf-214	73	89	effect	effect	NOUN
gujaf-214	73	90	of	of	ADP
gujaf-214	73	91	investment	investment	NOUN
gujaf-214	73	92	opportunity	opportunity	NOUN
gujaf-214	73	93	abubakar	abubakar	PROPN
gujaf-214	73	94	umar	umar	PROPN
gujaf-214	73	95	18	18	NUM
gujaf-214	73	96	trialability	trialability	NOUN
gujaf-214	73	97	and	and	CCONJ
gujaf-214	73	98	observability	observability	NOUN
gujaf-214	73	99	of	of	ADP
gujaf-214	73	100	accrual	accrual	ADJ
gujaf-214	73	101	basis	basis	NOUN
gujaf-214	73	102	international	international	ADJ
gujaf-214	73	103	public	public	ADJ
gujaf-214	73	104	sector	sector	NOUN
gujaf-214	73	105	accounting	accounting	NOUN
gujaf-214	73	106	standards	standard	NOUN
gujaf-214	73	107	implementation	implementation	NOUN
gujaf-214	73	108	in	in	ADP
gujaf-214	73	109	nigeria	nigeria	PROPN
gujaf-214	73	110	aliyu	aliyu	PROPN
gujaf-214	73	111	abdullahi	abdullahi	PROPN
gujaf-214	73	112	ahmed	ahmed	PROPN
gujaf-214	73	113	phd	phd	PROPN
gujaf-214	73	114	,	,	PUNCT
gujaf-214	73	115	zakari	zakari	PROPN
gujaf-214	73	116	usman	usman	PROPN
gujaf-214	73	117	35	35	NUM
gujaf-214	73	118	liquidity	liquidity	NOUN
gujaf-214	73	119	risk	risk	NOUN
gujaf-214	73	120	and	and	CCONJ
gujaf-214	73	121	performance	performance	NOUN
gujaf-214	73	122	of	of	ADP
gujaf-214	73	123	non	non	ADJ
gujaf-214	73	124	-	-	ADJ
gujaf-214	73	125	financial	financial	ADJ
gujaf-214	73	126	firms	firm	NOUN
gujaf-214	73	127	listed	list	VERB
gujaf-214	73	128	on	on	ADP
gujaf-214	73	129	the	the	DET
gujaf-214	73	130	nigerian	nigerian	ADJ
gujaf-214	73	131	stockexchange	stockexchange	NOUN
gujaf-214	73	132	muhammed	muhamme	VERB
gujaf-214	73	133	alhaji	alhaji	PROPN
gujaf-214	73	134	abubakar	abubakar	PROPN
gujaf-214	73	135	,	,	PUNCT
gujaf-214	73	136	nurnaddia	nurnaddia	PROPN
gujaf-214	73	137	binti	binti	PROPN
gujaf-214	73	138	nordin	nordin	PROPN
gujaf-214	73	139	phd	phd	PROPN
gujaf-214	73	140	,	,	PUNCT
gujaf-214	73	141	abubakar	abubakar	PROPN
gujaf-214	73	142	hamisu	hamisu	PROPN
gujaf-214	73	143	umar	umar	PROPN
gujaf-214	73	144	54	54	NUM
gujaf-214	73	145	board	board	NOUN
gujaf-214	73	146	diversity	diversity	NOUN
gujaf-214	73	147	,	,	PUNCT
gujaf-214	73	148	political	political	ADJ
gujaf-214	73	149	connections	connection	NOUN
gujaf-214	73	150	and	and	CCONJ
gujaf-214	73	151	firm	firm	ADJ
gujaf-214	73	152	value	value	NOUN
gujaf-214	73	153	:	:	PUNCT
gujaf-214	73	154	an	an	DET
gujaf-214	73	155	empirical	empirical	ADJ
gujaf-214	73	156	evidence	evidence	NOUN
gujaf-214	73	157	from	from	ADP
gujaf-214	73	158	financial	financial	ADJ
gujaf-214	73	159	firms	firm	NOUN
gujaf-214	73	160	in	in	ADP
gujaf-214	73	161	nigeria	nigeria	PROPN
gujaf-214	73	162	rofiat	rofiat	PROPN
gujaf-214	73	163	oyetunji	oyetunji	PROPN
gujaf-214	73	164	,	,	PUNCT
gujaf-214	73	165	isah	isah	PROPN
gujaf-214	73	166	shittu	shittu	PROPN
gujaf-214	73	167	phd	phd	NOUN
gujaf-214	73	168	,	,	PUNCT
gujaf-214	73	169	ahmed	ahmed	PROPN
gujaf-214	73	170	bello	bello	PROPN
gujaf-214	73	171	phd	phd	PROPN
gujaf-214	73	172	.	.	PROPN
gujaf-214	74	1	75	75	NUM
gujaf-214	74	2	moderating	moderate	VERB
gujaf-214	74	3	effect	effect	NOUN
gujaf-214	74	4	of	of	ADP
gujaf-214	74	5	bank	bank	NOUN
gujaf-214	74	6	size	size	NOUN
gujaf-214	74	7	on	on	ADP
gujaf-214	74	8	the	the	DET
gujaf-214	74	9	relationship	relationship	NOUN
gujaf-214	74	10	between	between	ADP
gujaf-214	74	11	interest	interest	NOUN
gujaf-214	74	12	rate	rate	NOUN
gujaf-214	74	13	,	,	PUNCT
gujaf-214	74	14	liquidity	liquidity	NOUN
gujaf-214	74	15	,	,	PUNCT
gujaf-214	74	16	and	and	CCONJ
gujaf-214	74	17	profitability	profitability	NOUN
gujaf-214	74	18	of	of	ADP
gujaf-214	74	19	commercial	commercial	ADJ
gujaf-214	74	20	banks	bank	NOUN
gujaf-214	74	21	in	in	ADP
gujaf-214	74	22	nigeria	nigeria	PROPN
gujaf-214	74	23	shehu	shehu	PROPN
gujaf-214	74	24	usman	usman	PROPN
gujaf-214	74	25	hassan	hassan	PROPN
gujaf-214	74	26	,	,	PUNCT
gujaf-214	74	27	bello	bello	PROPN
gujaf-214	74	28	sabo	sabo	PROPN
gujaf-214	74	29	(	(	PUNCT
gujaf-214	74	30	ph	ph	PROPN
gujaf-214	74	31	.	.	PROPN
gujaf-214	74	32	d	d	NOUN
gujaf-214	74	33	)	)	PUNCT
gujaf-214	74	34	,	,	PUNCT
gujaf-214	74	35	ismai'l	ismai'l	PROPN
gujaf-214	74	36	idris	idris	PROPN
gujaf-214	74	37	tijjani	tijjani	PROPN
gujaf-214	74	38	(	(	PUNCT
gujaf-214	74	39	ph	ph	PROPN
gujaf-214	74	40	.	.	PROPN
gujaf-214	74	41	d	d	NOUN
gujaf-214	74	42	)	)	PUNCT
gujaf-214	74	43	,	,	PUNCT
gujaf-214	74	44	idris	idris	PROPN
gujaf-214	74	45	ahmed	ahmed	PROPN
gujaf-214	74	46	aliyu	aliyu	PROPN
gujaf-214	74	47	.	.	PUNCT
gujaf-214	75	1	(	(	PUNCT
gujaf-214	75	2	ph	ph	PROPN
gujaf-214	75	3	.	.	NOUN
gujaf-214	75	4	d	d	NOUN
gujaf-214	75	5	)	)	PUNCT
gujaf-214	75	6	96	96	NUM
gujaf-214	75	7	sources	source	NOUN
gujaf-214	75	8	of	of	ADP
gujaf-214	75	9	health	health	NOUN
gujaf-214	75	10	care	care	NOUN
gujaf-214	75	11	financing	financing	NOUN
gujaf-214	75	12	among	among	ADP
gujaf-214	75	13	surgical	surgical	ADJ
gujaf-214	75	14	patients	patient	NOUN
gujaf-214	75	15	seen	see	VERB
gujaf-214	75	16	at	at	ADP
gujaf-214	75	17	the	the	DET
gujaf-214	75	18	dalhatu	dalhatu	PROPN
gujaf-214	75	19	araf	araf	VERB
gujaf-214	75	20	specialist	specialist	ADJ
gujaf-214	75	21	hospital	hospital	NOUN
gujaf-214	75	22	lafia	lafia	NOUN
gujaf-214	75	23	nasarawa	nasarawa	PROPN
gujaf-214	75	24	state	state	PROPN
gujaf-214	75	25	nigeria	nigeria	PROPN
gujaf-214	75	26	ahmed	ahmed	PROPN
gujaf-214	75	27	mohammed	mohammed	PROPN
gujaf-214	75	28	yahaya	yahaya	PROPN
gujaf-214	75	29	,	,	PUNCT
gujaf-214	75	30	babatunde	babatunde	PROPN
gujaf-214	75	31	joseph	joseph	PROPN
gujaf-214	75	32	kolawole	kolawole	PROPN
gujaf-214	75	33	,	,	PUNCT
gujaf-214	75	34	bello	bello	PROPN
gujaf-214	75	35	surajudeen	surajudeen	PROPN
gujaf-214	75	36	oyeleke	oyeleke	PROPN
gujaf-214	75	37	121	121	NUM
gujaf-214	75	38	transparency	transparency	NOUN
gujaf-214	75	39	,	,	PUNCT
gujaf-214	75	40	compliance	compliance	NOUN
gujaf-214	75	41	and	and	CCONJ
gujaf-214	75	42	sustainability	sustainability	NOUN
gujaf-214	75	43	of	of	ADP
gujaf-214	75	44	contributory	contributory	ADJ
gujaf-214	75	45	pension	pension	NOUN
gujaf-214	75	46	scheme	scheme	NOUN
gujaf-214	75	47	in	in	ADP
gujaf-214	75	48	nigeria	nigeria	PROPN
gujaf-214	75	49	olanrewaju	olanrewaju	PROPN
gujaf-214	75	50	atanda	atanda	PROPN
gujaf-214	75	51	aliu	aliu	PROPN
gujaf-214	75	52	(	(	PUNCT
gujaf-214	75	53	ph	ph	PROPN
gujaf-214	75	54	.	.	PROPN
gujaf-214	75	55	d	d	NOUN
gujaf-214	75	56	)	)	PUNCT
gujaf-214	75	57	,	,	PUNCT
gujaf-214	75	58	mohamad	mohamad	PROPN
gujaf-214	75	59	ali	ali	PROPN
gujaf-214	75	60	abdul	abdul	PROPN
gujaf-214	75	61	-	-	PUNCT
gujaf-214	75	62	hamid	hamid	PROPN
gujaf-214	75	63	(	(	PUNCT
gujaf-214	75	64	ph	ph	PROPN
gujaf-214	75	65	.	.	PROPN
gujaf-214	75	66	d	d	NOUN
gujaf-214	75	67	)	)	PUNCT
gujaf-214	75	68	,	,	PUNCT
gujaf-214	75	69	salami	salami	ADJ
gujaf-214	75	70	suleiman	suleiman	NOUN
gujaf-214	75	71	(	(	PUNCT
gujaf-214	75	72	ph	ph	PROPN
gujaf-214	75	73	.	.	PROPN
gujaf-214	75	74	d	d	NOUN
gujaf-214	75	75	)	)	PUNCT
gujaf-214	75	76	,	,	PUNCT
gujaf-214	75	77	salam	salam	PROPN
gujaf-214	75	78	mudathir	mudathir	PROPN
gujaf-214	75	79	olanrewaju	olanrewaju	ADJ
gujaf-214	75	80	135	135	NUM
gujaf-214	75	81	gusau	gusau	ADJ
gujaf-214	75	82	journal	journal	NOUN
gujaf-214	75	83	of	of	ADP
gujaf-214	75	84	accounting	accounting	NOUN
gujaf-214	75	85	and	and	CCONJ
gujaf-214	75	86	finance	finance	NOUN
gujaf-214	75	87	,	,	PUNCT
gujaf-214	75	88	vol	vol	NOUN
gujaf-214	75	89	.	.	PROPN
gujaf-214	75	90	4	4	NUM
gujaf-214	75	91	,	,	PUNCT
gujaf-214	75	92	issue	issue	NOUN
gujaf-214	75	93	1	1	NUM
gujaf-214	75	94	,	,	PUNCT
gujaf-214	75	95	april	april	PROPN
gujaf-214	75	96	,	,	PUNCT
gujaf-214	75	97	2023	2023	NUM
gujaf-214	75	98	x	x	PUNCT
gujaf-214	75	99	examining	examine	VERB
gujaf-214	75	100	the	the	DET
gujaf-214	75	101	impact	impact	NOUN
gujaf-214	75	102	of	of	ADP
gujaf-214	75	103	working	work	VERB
gujaf-214	75	104	capital	capital	NOUN
gujaf-214	75	105	management	management	NOUN
gujaf-214	75	106	on	on	ADP
gujaf-214	75	107	the	the	DET
gujaf-214	75	108	financial	financial	ADJ
gujaf-214	75	109	performance	performance	NOUN
gujaf-214	75	110	of	of	ADP
gujaf-214	75	111	listed	list	VERB
gujaf-214	75	112	industrial	industrial	ADJ
gujaf-214	75	113	goods	good	NOUN
gujaf-214	75	114	entities	entity	NOUN
gujaf-214	75	115	in	in	ADP
gujaf-214	75	116	nigeria	nigeria	PROPN
gujaf-214	75	117	151	151	NUM
gujaf-214	75	118	sani	sani	PROPN
gujaf-214	75	119	abdulrahman	abdulrahman	PROPN
gujaf-214	75	120	bala	bala	PROPN
gujaf-214	75	121	(	(	PUNCT
gujaf-214	75	122	ph	ph	PROPN
gujaf-214	75	123	.	.	PROPN
gujaf-214	75	124	d	d	NOUN
gujaf-214	75	125	)	)	PUNCT
gujaf-214	75	126	,	,	PUNCT
gujaf-214	75	127	jamilu	jamilu	NOUN
gujaf-214	75	128	jibril	jibril	PROPN
gujaf-214	75	129	,	,	PUNCT
gujaf-214	75	130	taophic	taophic	ADJ
gujaf-214	75	131	olarewaju	olarewaju	ADJ
gujaf-214	75	132	bakare	bakare	NOUN
gujaf-214	75	133	corporate	corporate	ADJ
gujaf-214	75	134	governance	governance	NOUN
gujaf-214	75	135	factors	factor	NOUN
gujaf-214	75	136	and	and	CCONJ
gujaf-214	75	137	tax	tax	NOUN
gujaf-214	75	138	avoidance	avoidance	NOUN
gujaf-214	75	139	of	of	ADP
gujaf-214	75	140	listed	list	VERB
gujaf-214	75	141	deposit	deposit	NOUN
gujaf-214	75	142	money	money	NOUN
gujaf-214	75	143	banks	bank	NOUN
gujaf-214	75	144	in	in	ADP
gujaf-214	75	145	nigeria	nigeria	PROPN
gujaf-214	75	146	171	171	NUM
gujaf-214	75	147	sani	sani	PROPN
gujaf-214	75	148	abdulrahman	abdulrahman	PROPN
gujaf-214	75	149	bala	bala	PROPN
gujaf-214	75	150	(	(	PUNCT
gujaf-214	75	151	ph	ph	PROPN
gujaf-214	75	152	.	.	PROPN
gujaf-214	75	153	d	d	NOUN
gujaf-214	75	154	)	)	PUNCT
gujaf-214	75	155	,	,	PUNCT
gujaf-214	75	156	umar	umar	PROPN
gujaf-214	75	157	salim	salim	PROPN
gujaf-214	75	158	ibrahim	ibrahim	PROPN
gujaf-214	75	159	,	,	PUNCT
gujaf-214	75	160	samaila	samaila	PROPN
gujaf-214	75	161	dannana	dannana	PROPN
gujaf-214	75	162	risk	risk	NOUN
gujaf-214	75	163	committee	committee	NOUN
gujaf-214	75	164	demographic	demographic	ADJ
gujaf-214	75	165	traits	trait	NOUN
gujaf-214	75	166	:	:	PUNCT
gujaf-214	75	167	a	a	DET
gujaf-214	75	168	study	study	NOUN
gujaf-214	75	169	of	of	ADP
gujaf-214	75	170	the	the	DET
gujaf-214	75	171	impact	impact	NOUN
gujaf-214	75	172	of	of	ADP
gujaf-214	75	173	expertise	expertise	NOUN
gujaf-214	75	174	on	on	ADP
gujaf-214	75	175	risk	risk	NOUN
gujaf-214	75	176	disclosure	disclosure	NOUN
gujaf-214	75	177	quality	quality	NOUN
gujaf-214	75	178	of	of	ADP
gujaf-214	75	179	listed	list	VERB
gujaf-214	75	180	insurance	insurance	NOUN
gujaf-214	75	181	firms	firm	NOUN
gujaf-214	75	182	in	in	ADP
gujaf-214	75	183	nigeria	nigeria	PROPN
gujaf-214	75	184	wada	wada	PROPN
gujaf-214	75	185	najib	najib	PROPN
gujaf-214	75	186	abbas	abbas	PROPN
gujaf-214	75	187	,	,	PUNCT
gujaf-214	75	188	dandago	dandago	NOUN
gujaf-214	75	189	,	,	PUNCT
gujaf-214	75	190	kabiru	kabiru	PROPN
gujaf-214	75	191	isa	isa	PROPN
gujaf-214	75	192	(	(	PUNCT
gujaf-214	75	193	ph	ph	PROPN
gujaf-214	75	194	.	.	PROPN
gujaf-214	75	195	d	d	NOUN
gujaf-214	75	196	)	)	PUNCT
gujaf-214	75	197	,	,	PUNCT
gujaf-214	75	198	rabiu	rabiu	NOUN
gujaf-214	75	199	,	,	PUNCT
gujaf-214	75	200	naja’atu	naja’atu	PROPN
gujaf-214	75	201	bala	bala	PROPN
gujaf-214	75	202	192	192	NUM
gujaf-214	75	203	moderating	moderate	VERB
gujaf-214	75	204	effect	effect	NOUN
gujaf-214	75	205	of	of	ADP
gujaf-214	75	206	audit	audit	NOUN
gujaf-214	75	207	committee	committee	NOUN
gujaf-214	75	208	on	on	ADP
gujaf-214	75	209	the	the	DET
gujaf-214	75	210	relationship	relationship	NOUN
gujaf-214	75	211	between	between	ADP
gujaf-214	75	212	audit	audit	NOUN
gujaf-214	75	213	quality	quality	NOUN
gujaf-214	75	214	and	and	CCONJ
gujaf-214	75	215	earnings	earning	NOUN
gujaf-214	75	216	management	management	NOUN
gujaf-214	75	217	of	of	ADP
gujaf-214	75	218	listed	list	VERB
gujaf-214	75	219	non	non	ADJ
gujaf-214	75	220	-	-	ADJ
gujaf-214	75	221	financial	financial	ADJ
gujaf-214	75	222	services	service	NOUN
gujaf-214	75	223	firms	firm	NOUN
gujaf-214	75	224	in	in	ADP
gujaf-214	75	225	nigeria	nigeria	PROPN
gujaf-214	75	226	ahmad	ahmad	PROPN
gujaf-214	75	227	muhammad	muhammad	PROPN
gujaf-214	75	228	ahmad	ahmad	PROPN
gujaf-214	75	229	,	,	PUNCT
gujaf-214	75	230	lubabah	lubabah	PROPN
gujaf-214	75	231	mansur	mansur	PROPN
gujaf-214	75	232	kwanbo	kwanbo	PROPN
gujaf-214	75	233	(	(	PUNCT
gujaf-214	75	234	ph.d	ph.d	PROPN
gujaf-214	75	235	.	.	PUNCT
gujaf-214	75	236	)	)	PUNCT
gujaf-214	75	237	,	,	PUNCT
gujaf-214	75	238	shehu	shehu	PROPN
gujaf-214	75	239	usman	usman	PROPN
gujaf-214	75	240	hassan	hassan	PROPN
gujaf-214	75	241	(	(	PUNCT
gujaf-214	75	242	ph.d	ph.d	PROPN
gujaf-214	75	243	.	.	PUNCT
gujaf-214	75	244	)	)	PUNCT
gujaf-214	76	1	musa	musa	PROPN
gujaf-214	76	2	suleiman	suleiman	PROPN
gujaf-214	76	3	umar	umar	PROPN
gujaf-214	76	4	(	(	PUNCT
gujaf-214	76	5	ph.d	ph.d	PROPN
gujaf-214	76	6	.	.	PUNCT
gujaf-214	76	7	)	)	PUNCT
gujaf-214	77	1	216	216	NUM
gujaf-214	77	2	determinants	determinant	NOUN
gujaf-214	77	3	of	of	ADP
gujaf-214	77	4	audit	audit	NOUN
gujaf-214	77	5	opinion	opinion	NOUN
gujaf-214	77	6	of	of	ADP
gujaf-214	77	7	negative	negative	ADJ
gujaf-214	77	8	-	-	PUNCT
gujaf-214	77	9	book	book	NOUN
gujaf-214	77	10	-	-	PUNCT
gujaf-214	77	11	value	value	NOUN
gujaf-214	77	12	firms	firm	NOUN
gujaf-214	77	13	in	in	ADP
gujaf-214	77	14	nigeria	nigeria	PROPN
gujaf-214	77	15	:	:	PUNCT
gujaf-214	77	16	firm	firm	ADJ
gujaf-214	77	17	value	value	NOUN
gujaf-214	77	18	and	and	CCONJ
gujaf-214	77	19	audit	audit	NOUN
gujaf-214	77	20	characteristics	characteristic	NOUN
gujaf-214	77	21	perspective	perspective	NOUN
gujaf-214	77	22	asma’u	asma’u	ADJ
gujaf-214	77	23	mahmood	mahmood	PROPN
gujaf-214	77	24	baffa	baffa	NOUN
gujaf-214	77	25	(	(	PUNCT
gujaf-214	77	26	ph	ph	PROPN
gujaf-214	77	27	.	.	PROPN
gujaf-214	77	28	d	d	NOUN
gujaf-214	77	29	)	)	PUNCT
gujaf-214	77	30	,	,	PUNCT
gujaf-214	77	31	lawal	lawal	PROPN
gujaf-214	77	32	mohammed	mohammed	PROPN
gujaf-214	77	33	(	(	PUNCT
gujaf-214	77	34	ph.d	ph.d	PROPN
gujaf-214	77	35	.	.	PROPN
gujaf-214	77	36	)	)	PUNCT
gujaf-214	77	37	,	,	PUNCT
gujaf-214	77	38	ahmed	ahmed	PROPN
gujaf-214	77	39	bello	bello	PROPN
gujaf-214	77	40	(	(	PUNCT
gujaf-214	77	41	ph.d	ph.d	PROPN
gujaf-214	77	42	.	.	PUNCT
gujaf-214	77	43	)	)	PUNCT
gujaf-214	78	1	umar	umar	PROPN
gujaf-214	78	2	farouk	farouk	PROPN
gujaf-214	78	3	abdulkarim	abdulkarim	VERB
gujaf-214	78	4	237	237	NUM
gujaf-214	78	5	intervention	intervention	NOUN
gujaf-214	78	6	announcements	announcement	NOUN
gujaf-214	78	7	and	and	CCONJ
gujaf-214	78	8	naira	naira	NUM
gujaf-214	78	9	management	management	NOUN
gujaf-214	78	10	:	:	PUNCT
gujaf-214	78	11	evidence	evidence	NOUN
gujaf-214	78	12	from	from	ADP
gujaf-214	78	13	the	the	DET
gujaf-214	78	14	nigerian	nigerian	ADJ
gujaf-214	78	15	foreign	foreign	ADJ
gujaf-214	78	16	exchange	exchange	NOUN
gujaf-214	78	17	market	market	NOUN
gujaf-214	78	18	adedeji	adedeji	VERB
gujaf-214	78	19	daniel	daniel	PROPN
gujaf-214	78	20	gbadebo	gbadebo	PROPN
gujaf-214	78	21	254	254	NUM
gujaf-214	78	22	is	be	AUX
gujaf-214	78	23	there	there	PRON
gujaf-214	78	24	earnings	earning	NOUN
gujaf-214	78	25	discontinuity	discontinuity	NOUN
gujaf-214	78	26	after	after	ADP
gujaf-214	78	27	the	the	DET
gujaf-214	78	28	implementation	implementation	NOUN
gujaf-214	78	29	of	of	ADP
gujaf-214	78	30	ifrs	ifrs	PROPN
gujaf-214	78	31	in	in	ADP
gujaf-214	78	32	nigeria	nigeria	PROPN
gujaf-214	78	33	?	?	PUNCT
gujaf-214	79	1	adedeji	adedeji	PROPN
gujaf-214	79	2	daniel	daniel	PROPN
gujaf-214	79	3	gbadebo	gbadebo	PROPN
gujaf-214	79	4	275	275	NUM
gujaf-214	79	5	192	192	NUM
gujaf-214	79	6	risk	risk	NOUN
gujaf-214	79	7	committee	committee	NOUN
gujaf-214	79	8	demographic	demographic	ADJ
gujaf-214	79	9	traits	trait	NOUN
gujaf-214	79	10	:	:	PUNCT
gujaf-214	79	11	a	a	DET
gujaf-214	79	12	study	study	NOUN
gujaf-214	79	13	of	of	ADP
gujaf-214	79	14	the	the	DET
gujaf-214	79	15	impact	impact	NOUN
gujaf-214	79	16	of	of	ADP
gujaf-214	79	17	expertise	expertise	NOUN
gujaf-214	79	18	on	on	ADP
gujaf-214	79	19	risk	risk	NOUN
gujaf-214	79	20	disclosure	disclosure	NOUN
gujaf-214	79	21	quality	quality	NOUN
gujaf-214	79	22	of	of	ADP
gujaf-214	79	23	listed	list	VERB
gujaf-214	79	24	insurance	insurance	NOUN
gujaf-214	79	25	firms	firm	NOUN
gujaf-214	79	26	in	in	ADP
gujaf-214	79	27	nigeria	nigeria	PROPN
gujaf-214	79	28	wada	wada	PROPN
gujaf-214	79	29	,	,	PUNCT
gujaf-214	79	30	najib	najib	PROPN
gujaf-214	79	31	abbas	abbas	PROPN
gujaf-214	79	32	department	department	PROPN
gujaf-214	79	33	of	of	ADP
gujaf-214	79	34	accounting	accounting	PROPN
gujaf-214	79	35	bayero	bayero	PROPN
gujaf-214	79	36	university	university	PROPN
gujaf-214	79	37	,	,	PUNCT
gujaf-214	79	38	kano	kano	PROPN
gujaf-214	79	39	,	,	PUNCT
gujaf-214	79	40	nigeria	nigeria	PROPN
gujaf-214	79	41	.	.	PUNCT
gujaf-214	80	1	+2348160238483	+2348160238483	PROPN
gujaf-214	80	2	,	,	PUNCT
gujaf-214	80	3	talk2najib@gmail.com	talk2najib@gmail.com	PROPN
gujaf-214	80	4	dandago	dandago	PROPN
gujaf-214	80	5	,	,	PUNCT
gujaf-214	80	6	kabiru	kabiru	PROPN
gujaf-214	80	7	isa	isa	PROPN
gujaf-214	80	8	department	department	PROPN
gujaf-214	80	9	of	of	ADP
gujaf-214	80	10	accounting	accounting	PROPN
gujaf-214	80	11	bayero	bayero	PROPN
gujaf-214	80	12	university	university	PROPN
gujaf-214	80	13	,	,	PUNCT
gujaf-214	80	14	kano	kano	PROPN
gujaf-214	80	15	,	,	PUNCT
gujaf-214	80	16	nigeria	nigeria	PROPN
gujaf-214	80	17	.	.	PUNCT
gujaf-214	81	1	+2348023360386	+2348023360386	NUM
gujaf-214	81	2	,	,	PUNCT
gujaf-214	81	3	kidandago@gmail.com	kidandago@gmail.com	X
gujaf-214	81	4	rabiu	rabiu	NOUN
gujaf-214	81	5	,	,	PUNCT
gujaf-214	81	6	naja’atu	naja’atu	PROPN
gujaf-214	81	7	bala	bala	PROPN
gujaf-214	81	8	department	department	PROPN
gujaf-214	81	9	of	of	ADP
gujaf-214	81	10	accounting	accounting	PROPN
gujaf-214	81	11	bayero	bayero	PROPN
gujaf-214	81	12	university	university	PROPN
gujaf-214	81	13	,	,	PUNCT
gujaf-214	81	14	kano	kano	PROPN
gujaf-214	81	15	,	,	PUNCT
gujaf-214	81	16	nigeria	nigeria	PROPN
gujaf-214	81	17	.	.	PUNCT
gujaf-214	82	1	+2348033149119	+2348033149119	PROPN
gujaf-214	82	2	,	,	PUNCT
gujaf-214	82	3	nbrabiu.acc@buk.edu.ng	nbrabiu.acc@buk.edu.ng	PRON
gujaf-214	82	4	abstract	abstract	ADV
gujaf-214	82	5	the	the	DET
gujaf-214	82	6	study	study	NOUN
gujaf-214	82	7	explored	explore	VERB
gujaf-214	82	8	the	the	DET
gujaf-214	82	9	effect	effect	NOUN
gujaf-214	82	10	of	of	ADP
gujaf-214	82	11	risk	risk	NOUN
gujaf-214	82	12	committee	committee	NOUN
gujaf-214	82	13	expertise	expertise	NOUN
gujaf-214	82	14	on	on	ADP
gujaf-214	82	15	the	the	DET
gujaf-214	82	16	risk	risk	NOUN
gujaf-214	82	17	disclosure	disclosure	NOUN
gujaf-214	82	18	quality	quality	NOUN
gujaf-214	82	19	(	(	PUNCT
gujaf-214	82	20	rdq	rdq	NOUN
gujaf-214	82	21	)	)	PUNCT
gujaf-214	82	22	of	of	ADP
gujaf-214	82	23	listed	list	VERB
gujaf-214	82	24	insurance	insurance	NOUN
gujaf-214	82	25	firms	firm	NOUN
gujaf-214	82	26	in	in	ADP
gujaf-214	82	27	nigeria	nigeria	PROPN
gujaf-214	82	28	from	from	ADP
gujaf-214	82	29	2011	2011	NUM
gujaf-214	82	30	-	-	SYM
gujaf-214	82	31	2021	2021	NUM
gujaf-214	82	32	.	.	PUNCT
gujaf-214	83	1	data	datum	NOUN
gujaf-214	83	2	was	be	AUX
gujaf-214	83	3	obtained	obtain	VERB
gujaf-214	83	4	from	from	ADP
gujaf-214	83	5	the	the	DET
gujaf-214	83	6	financial	financial	ADJ
gujaf-214	83	7	statement	statement	NOUN
gujaf-214	83	8	and	and	CCONJ
gujaf-214	83	9	annual	annual	ADJ
gujaf-214	83	10	reports	report	NOUN
gujaf-214	83	11	of	of	ADP
gujaf-214	83	12	seventeen	seventeen	NUM
gujaf-214	83	13	listed	list	VERB
gujaf-214	83	14	insurance	insurance	NOUN
gujaf-214	83	15	firms	firm	NOUN
gujaf-214	83	16	sampled	sample	VERB
gujaf-214	83	17	out	out	ADP
gujaf-214	83	18	of	of	ADP
gujaf-214	83	19	a	a	DET
gujaf-214	83	20	population	population	NOUN
gujaf-214	83	21	of	of	ADP
gujaf-214	83	22	twenty	twenty	NUM
gujaf-214	83	23	-	-	PUNCT
gujaf-214	83	24	one	one	NUM
gujaf-214	83	25	firms	firm	NOUN
gujaf-214	83	26	.	.	PUNCT
gujaf-214	84	1	the	the	DET
gujaf-214	84	2	dependent	dependent	ADJ
gujaf-214	84	3	variable	variable	NOUN
gujaf-214	84	4	employed	employ	VERB
gujaf-214	84	5	in	in	ADP
gujaf-214	84	6	the	the	DET
gujaf-214	84	7	study	study	NOUN
gujaf-214	84	8	was	be	AUX
gujaf-214	84	9	rdq	rdq	NOUN
gujaf-214	84	10	defined	define	VERB
gujaf-214	84	11	by	by	ADP
gujaf-214	84	12	the	the	DET
gujaf-214	84	13	quantity	quantity	NOUN
gujaf-214	84	14	of	of	ADP
gujaf-214	84	15	risk	risk	NOUN
gujaf-214	84	16	disclosure	disclosure	NOUN
gujaf-214	84	17	sentences	sentence	NOUN
gujaf-214	84	18	while	while	SCONJ
gujaf-214	84	19	risk	risk	NOUN
gujaf-214	84	20	committee	committee	NOUN
gujaf-214	84	21	expertise	expertise	NOUN
gujaf-214	84	22	was	be	AUX
gujaf-214	84	23	employed	employ	VERB
gujaf-214	84	24	as	as	ADP
gujaf-214	84	25	the	the	DET
gujaf-214	84	26	independent	independent	ADJ
gujaf-214	84	27	variable	variable	NOUN
gujaf-214	84	28	of	of	ADP
gujaf-214	84	29	the	the	DET
gujaf-214	84	30	study	study	NOUN
gujaf-214	84	31	.	.	PUNCT
gujaf-214	85	1	the	the	DET
gujaf-214	85	2	ratio	ratio	NOUN
gujaf-214	85	3	of	of	ADP
gujaf-214	85	4	the	the	DET
gujaf-214	85	5	number	number	NOUN
gujaf-214	85	6	of	of	ADP
gujaf-214	85	7	directors	director	NOUN
gujaf-214	85	8	with	with	ADP
gujaf-214	85	9	expertise	expertise	NOUN
gujaf-214	85	10	in	in	ADP
gujaf-214	85	11	accounting	accounting	NOUN
gujaf-214	85	12	,	,	PUNCT
gujaf-214	85	13	finance	finance	NOUN
gujaf-214	85	14	,	,	PUNCT
gujaf-214	85	15	and	and	CCONJ
gujaf-214	85	16	risk	risk	NOUN
gujaf-214	85	17	management	management	NOUN
gujaf-214	85	18	in	in	ADP
gujaf-214	85	19	the	the	DET
gujaf-214	85	20	committee	committee	NOUN
gujaf-214	85	21	to	to	ADP
gujaf-214	85	22	the	the	DET
gujaf-214	85	23	total	total	ADJ
gujaf-214	85	24	number	number	NOUN
gujaf-214	85	25	of	of	ADP
gujaf-214	85	26	directors	director	NOUN
gujaf-214	85	27	in	in	ADP
gujaf-214	85	28	the	the	DET
gujaf-214	85	29	committee	committee	NOUN
gujaf-214	85	30	serves	serve	VERB
gujaf-214	85	31	as	as	ADP
gujaf-214	85	32	a	a	DET
gujaf-214	85	33	proxy	proxy	NOUN
gujaf-214	85	34	for	for	ADP
gujaf-214	85	35	the	the	DET
gujaf-214	85	36	independent	independent	ADJ
gujaf-214	85	37	variable	variable	NOUN
gujaf-214	85	38	.	.	PUNCT
gujaf-214	86	1	descriptive	descriptive	ADJ
gujaf-214	86	2	statistics	statistic	NOUN
gujaf-214	86	3	,	,	PUNCT
gujaf-214	86	4	correlation	correlation	NOUN
gujaf-214	86	5	analysis	analysis	NOUN
gujaf-214	86	6	,	,	PUNCT
gujaf-214	86	7	and	and	CCONJ
gujaf-214	86	8	gls	gl	VERB
gujaf-214	86	9	regression	regression	NOUN
gujaf-214	86	10	were	be	AUX
gujaf-214	86	11	used	use	VERB
gujaf-214	86	12	to	to	PART
gujaf-214	86	13	analyse	analyse	VERB
gujaf-214	86	14	the	the	DET
gujaf-214	86	15	data	datum	NOUN
gujaf-214	86	16	collected	collect	VERB
gujaf-214	86	17	.	.	PUNCT
gujaf-214	87	1	to	to	PART
gujaf-214	87	2	ascertain	ascertain	VERB
gujaf-214	87	3	the	the	DET
gujaf-214	87	4	suitability	suitability	NOUN
gujaf-214	87	5	of	of	ADP
gujaf-214	87	6	the	the	DET
gujaf-214	87	7	data	datum	NOUN
gujaf-214	87	8	for	for	ADP
gujaf-214	87	9	regression	regression	NOUN
gujaf-214	87	10	analysis	analysis	NOUN
gujaf-214	87	11	and	and	CCONJ
gujaf-214	87	12	the	the	DET
gujaf-214	87	13	robustness	robustness	NOUN
gujaf-214	87	14	of	of	ADP
gujaf-214	87	15	the	the	DET
gujaf-214	87	16	regression	regression	NOUN
gujaf-214	87	17	results	result	NOUN
gujaf-214	87	18	,	,	PUNCT
gujaf-214	87	19	post	post	VERB
gujaf-214	87	20	estimation	estimation	NOUN
gujaf-214	87	21	and	and	CCONJ
gujaf-214	87	22	pre	pre	ADJ
gujaf-214	87	23	-	-	ADJ
gujaf-214	87	24	estimation	estimation	ADJ
gujaf-214	87	25	tests	test	NOUN
gujaf-214	87	26	were	be	AUX
gujaf-214	87	27	performed	perform	VERB
gujaf-214	87	28	.	.	PUNCT
gujaf-214	88	1	the	the	DET
gujaf-214	88	2	result	result	NOUN
gujaf-214	88	3	of	of	ADP
gujaf-214	88	4	gls	gls	ADJ
gujaf-214	88	5	regression	regression	NOUN
gujaf-214	88	6	conducted	conduct	VERB
gujaf-214	88	7	indicated	indicate	VERB
gujaf-214	88	8	that	that	SCONJ
gujaf-214	88	9	risk	risk	NOUN
gujaf-214	88	10	committee	committee	NOUN
gujaf-214	88	11	expertise	expertise	NOUN
gujaf-214	88	12	has	have	VERB
gujaf-214	88	13	a	a	DET
gujaf-214	88	14	significant	significant	ADJ
gujaf-214	88	15	positive	positive	ADJ
gujaf-214	88	16	impact	impact	NOUN
gujaf-214	88	17	on	on	ADP
gujaf-214	88	18	rdq	rdq	NOUN
gujaf-214	88	19	.	.	PUNCT
gujaf-214	89	1	consequently	consequently	ADV
gujaf-214	89	2	,	,	PUNCT
gujaf-214	89	3	the	the	DET
gujaf-214	89	4	current	current	ADJ
gujaf-214	89	5	study	study	NOUN
gujaf-214	89	6	recommends	recommend	VERB
gujaf-214	89	7	that	that	SCONJ
gujaf-214	89	8	in	in	ADP
gujaf-214	89	9	order	order	NOUN
gujaf-214	89	10	to	to	PART
gujaf-214	89	11	improve	improve	VERB
gujaf-214	89	12	the	the	DET
gujaf-214	89	13	quality	quality	NOUN
gujaf-214	89	14	of	of	ADP
gujaf-214	89	15	risk	risk	NOUN
gujaf-214	89	16	disclosure	disclosure	NOUN
gujaf-214	89	17	in	in	ADP
gujaf-214	89	18	listed	list	VERB
gujaf-214	89	19	insurance	insurance	NOUN
gujaf-214	89	20	firms	firm	NOUN
gujaf-214	89	21	,	,	PUNCT
gujaf-214	89	22	the	the	DET
gujaf-214	89	23	financial	financial	ADJ
gujaf-214	89	24	reporting	reporting	NOUN
gujaf-214	89	25	council	council	PROPN
gujaf-214	89	26	of	of	ADP
gujaf-214	89	27	nigeria	nigeria	PROPN
gujaf-214	89	28	(	(	PUNCT
gujaf-214	89	29	frcn	frcn	PROPN
gujaf-214	89	30	)	)	PUNCT
gujaf-214	89	31	and	and	CCONJ
gujaf-214	89	32	other	other	ADJ
gujaf-214	89	33	regulatory	regulatory	ADJ
gujaf-214	89	34	authorities	authority	NOUN
gujaf-214	89	35	,	,	PUNCT
gujaf-214	89	36	such	such	ADJ
gujaf-214	89	37	as	as	ADP
gujaf-214	89	38	the	the	DET
gujaf-214	89	39	national	national	PROPN
gujaf-214	89	40	insurance	insurance	PROPN
gujaf-214	89	41	commission	commission	PROPN
gujaf-214	89	42	(	(	PUNCT
gujaf-214	89	43	naicom	naicom	PROPN
gujaf-214	89	44	)	)	PUNCT
gujaf-214	89	45	,	,	PUNCT
gujaf-214	89	46	should	should	AUX
gujaf-214	89	47	mandate	mandate	VERB
gujaf-214	89	48	the	the	DET
gujaf-214	89	49	establishment	establishment	NOUN
gujaf-214	89	50	of	of	ADP
gujaf-214	89	51	risk	risk	NOUN
gujaf-214	89	52	committees	committee	NOUN
gujaf-214	89	53	composed	compose	VERB
gujaf-214	89	54	of	of	ADP
gujaf-214	89	55	members	member	NOUN
gujaf-214	89	56	experienced	experience	VERB
gujaf-214	89	57	and	and	CCONJ
gujaf-214	89	58	knowledgeable	knowledgeable	ADJ
gujaf-214	89	59	in	in	ADP
gujaf-214	89	60	finance	finance	NOUN
gujaf-214	89	61	,	,	PUNCT
gujaf-214	89	62	accounting	accounting	NOUN
gujaf-214	89	63	,	,	PUNCT
gujaf-214	89	64	risk	risk	NOUN
gujaf-214	89	65	management	management	NOUN
gujaf-214	89	66	,	,	PUNCT
gujaf-214	89	67	and	and	CCONJ
gujaf-214	89	68	disclosure	disclosure	NOUN
gujaf-214	89	69	in	in	ADP
gujaf-214	89	70	their	their	PRON
gujaf-214	89	71	corporate	corporate	ADJ
gujaf-214	89	72	governance	governance	NOUN
gujaf-214	89	73	codes	code	NOUN
gujaf-214	89	74	.	.	PUNCT
gujaf-214	90	1	this	this	DET
gujaf-214	90	2	result	result	NOUN
gujaf-214	90	3	has	have	VERB
gujaf-214	90	4	practical	practical	ADJ
gujaf-214	90	5	implications	implication	NOUN
gujaf-214	90	6	as	as	SCONJ
gujaf-214	90	7	it	it	PRON
gujaf-214	90	8	underscores	underscore	VERB
gujaf-214	90	9	the	the	DET
gujaf-214	90	10	fact	fact	NOUN
gujaf-214	90	11	that	that	SCONJ
gujaf-214	90	12	the	the	DET
gujaf-214	90	13	knowledge	knowledge	NOUN
gujaf-214	90	14	and	and	CCONJ
gujaf-214	90	15	skill	skill	NOUN
gujaf-214	90	16	of	of	ADP
gujaf-214	90	17	the	the	DET
gujaf-214	90	18	risk	risk	NOUN
gujaf-214	90	19	committee	committee	NOUN
gujaf-214	90	20	drives	drive	VERB
gujaf-214	90	21	improved	improve	VERB
gujaf-214	90	22	risk	risk	NOUN
gujaf-214	90	23	disclosure	disclosure	NOUN
gujaf-214	90	24	.	.	PUNCT
gujaf-214	91	1	in	in	ADP
gujaf-214	91	2	addition	addition	NOUN
gujaf-214	91	3	,	,	PUNCT
gujaf-214	91	4	the	the	DET
gujaf-214	91	5	result	result	NOUN
gujaf-214	91	6	further	far	ADV
gujaf-214	91	7	influences	influence	VERB
gujaf-214	91	8	the	the	DET
gujaf-214	91	9	efforts	effort	NOUN
gujaf-214	91	10	of	of	ADP
gujaf-214	91	11	regulatory	regulatory	ADJ
gujaf-214	91	12	authorities	authority	NOUN
gujaf-214	91	13	in	in	ADP
gujaf-214	91	14	their	their	PRON
gujaf-214	91	15	attempt	attempt	NOUN
gujaf-214	91	16	to	to	PART
gujaf-214	91	17	develop	develop	VERB
gujaf-214	91	18	resilient	resilient	ADJ
gujaf-214	91	19	corporate	corporate	ADJ
gujaf-214	91	20	governance	governance	NOUN
gujaf-214	91	21	codes	code	NOUN
gujaf-214	91	22	that	that	PRON
gujaf-214	91	23	guarantees	guarantee	VERB
gujaf-214	91	24	qualitative	qualitative	ADJ
gujaf-214	91	25	risk	risk	NOUN
gujaf-214	91	26	disclosures	disclosure	VERB
gujaf-214	91	27	key	key	ADJ
gujaf-214	91	28	words	word	NOUN
gujaf-214	91	29	:	:	PUNCT
gujaf-214	91	30	risk	risk	NOUN
gujaf-214	91	31	committee	committee	NOUN
gujaf-214	91	32	,	,	PUNCT
gujaf-214	91	33	risk	risk	NOUN
gujaf-214	91	34	committee	committee	NOUN
gujaf-214	91	35	expertise	expertise	NOUN
gujaf-214	91	36	,	,	PUNCT
gujaf-214	91	37	risk	risk	NOUN
gujaf-214	91	38	disclosure	disclosure	NOUN
gujaf-214	91	39	quality	quality	NOUN
gujaf-214	91	40	.	.	PUNCT
gujaf-214	92	1	https://doi.org/10.57233/gujaf.v4i1.207	https://doi.org/10.57233/gujaf.v4i1.207	NOUN
gujaf-214	92	2	mailto:talk2najib@gmail.com	mailto:talk2najib@gmail.com	X
gujaf-214	92	3	mailto:kidandago@gmail.com	mailto:kidandago@gmail.com	PROPN
gujaf-214	93	1	mailto:nbrabiu.acc@buk.edu.ng	mailto:nbrabiu.acc@buk.edu.ng	PROPN
gujaf-214	93	2	gusau	gusau	ADJ
gujaf-214	93	3	journal	journal	NOUN
gujaf-214	93	4	of	of	ADP
gujaf-214	93	5	accounting	accounting	NOUN
gujaf-214	93	6	and	and	CCONJ
gujaf-214	93	7	finance	finance	NOUN
gujaf-214	93	8	,	,	PUNCT
gujaf-214	93	9	vol	vol	NOUN
gujaf-214	93	10	.	.	PROPN
gujaf-214	93	11	4	4	NUM
gujaf-214	93	12	,	,	PUNCT
gujaf-214	93	13	issue	issue	NOUN
gujaf-214	93	14	1	1	NUM
gujaf-214	93	15	,	,	PUNCT
gujaf-214	93	16	april	april	PROPN
gujaf-214	93	17	,	,	PUNCT
gujaf-214	93	18	2023	2023	NUM
gujaf-214	93	19	193	193	NUM
gujaf-214	93	20	1	1	NUM
gujaf-214	93	21	.	.	PUNCT
gujaf-214	94	1	introduction	introduction	NOUN
gujaf-214	94	2	recent	recent	ADJ
gujaf-214	94	3	researches	research	NOUN
gujaf-214	94	4	have	have	AUX
gujaf-214	94	5	employed	employ	VERB
gujaf-214	94	6	the	the	DET
gujaf-214	94	7	upper	upper	ADJ
gujaf-214	94	8	echelon	echelon	NOUN
gujaf-214	94	9	theory	theory	NOUN
gujaf-214	94	10	to	to	PART
gujaf-214	94	11	explain	explain	VERB
gujaf-214	94	12	how	how	SCONJ
gujaf-214	94	13	some	some	DET
gujaf-214	94	14	corporate	corporate	ADJ
gujaf-214	94	15	impacts	impact	NOUN
gujaf-214	94	16	are	be	AUX
gujaf-214	94	17	tied	tie	VERB
gujaf-214	94	18	to	to	ADP
gujaf-214	94	19	senior	senior	ADJ
gujaf-214	94	20	leadership	leadership	NOUN
gujaf-214	94	21	team	team	NOUN
gujaf-214	94	22	having	have	VERB
gujaf-214	94	23	particular	particular	ADJ
gujaf-214	94	24	demographic	demographic	ADJ
gujaf-214	94	25	characteristics	characteristic	NOUN
gujaf-214	94	26	(	(	PUNCT
gujaf-214	94	27	al	al	PROPN
gujaf-214	94	28	-	-	PUNCT
gujaf-214	94	29	maghzoum	maghzoum	NOUN
gujaf-214	94	30	,	,	PUNCT
gujaf-214	94	31	hussainey	hussainey	PROPN
gujaf-214	94	32	&	&	CCONJ
gujaf-214	94	33	aly	aly	PROPN
gujaf-214	94	34	,	,	PUNCT
gujaf-214	94	35	2016	2016	NUM
gujaf-214	94	36	)	)	PUNCT
gujaf-214	94	37	.	.	PUNCT
gujaf-214	95	1	according	accord	VERB
gujaf-214	95	2	to	to	ADP
gujaf-214	95	3	the	the	DET
gujaf-214	95	4	theory	theory	NOUN
gujaf-214	95	5	,	,	PUNCT
gujaf-214	95	6	top	top	ADJ
gujaf-214	95	7	management	management	NOUN
gujaf-214	95	8	characteristics	characteristic	NOUN
gujaf-214	95	9	,	,	PUNCT
gujaf-214	95	10	particularly	particularly	ADV
gujaf-214	95	11	demographic	demographic	ADJ
gujaf-214	95	12	characteristics	characteristic	NOUN
gujaf-214	95	13	,	,	PUNCT
gujaf-214	95	14	could	could	AUX
gujaf-214	95	15	impact	impact	VERB
gujaf-214	95	16	strategic	strategic	ADJ
gujaf-214	95	17	decision	decision	NOUN
gujaf-214	95	18	making	making	NOUN
gujaf-214	95	19	and	and	CCONJ
gujaf-214	95	20	consequently	consequently	ADV
gujaf-214	95	21	managerial	managerial	ADJ
gujaf-214	95	22	performance	performance	NOUN
gujaf-214	95	23	.	.	PUNCT
gujaf-214	96	1	the	the	DET
gujaf-214	96	2	central	central	ADJ
gujaf-214	96	3	tenet	tenet	NOUN
gujaf-214	96	4	of	of	ADP
gujaf-214	96	5	this	this	DET
gujaf-214	96	6	school	school	NOUN
gujaf-214	96	7	of	of	ADP
gujaf-214	96	8	thought	thought	NOUN
gujaf-214	96	9	is	be	AUX
gujaf-214	96	10	that	that	SCONJ
gujaf-214	96	11	the	the	DET
gujaf-214	96	12	skills	skill	NOUN
gujaf-214	96	13	,	,	PUNCT
gujaf-214	96	14	expertise	expertise	NOUN
gujaf-214	96	15	,	,	PUNCT
gujaf-214	96	16	exposure	exposure	NOUN
gujaf-214	96	17	and	and	CCONJ
gujaf-214	96	18	previous	previous	ADJ
gujaf-214	96	19	experience	experience	NOUN
gujaf-214	96	20	of	of	ADP
gujaf-214	96	21	the	the	DET
gujaf-214	96	22	senior	senior	ADJ
gujaf-214	96	23	leadership	leadership	NOUN
gujaf-214	96	24	team	team	NOUN
gujaf-214	96	25	of	of	ADP
gujaf-214	96	26	corporate	corporate	ADJ
gujaf-214	96	27	organizations	organization	NOUN
gujaf-214	96	28	exerts	exert	VERB
gujaf-214	96	29	a	a	DET
gujaf-214	96	30	considerable	considerable	ADJ
gujaf-214	96	31	influence	influence	NOUN
gujaf-214	96	32	on	on	ADP
gujaf-214	96	33	crucial	crucial	ADJ
gujaf-214	96	34	decisions	decision	NOUN
gujaf-214	96	35	taken	take	VERB
gujaf-214	96	36	by	by	ADP
gujaf-214	96	37	these	these	DET
gujaf-214	96	38	corporate	corporate	ADJ
gujaf-214	96	39	players	player	NOUN
gujaf-214	96	40	.	.	PUNCT
gujaf-214	97	1	upper	upper	ADJ
gujaf-214	97	2	echelons	echelon	NOUN
gujaf-214	97	3	theory	theory	NOUN
gujaf-214	97	4	research	research	NOUN
gujaf-214	97	5	began	begin	VERB
gujaf-214	97	6	with	with	ADP
gujaf-214	97	7	the	the	DET
gujaf-214	97	8	assessment	assessment	NOUN
gujaf-214	97	9	of	of	ADP
gujaf-214	97	10	the	the	DET
gujaf-214	97	11	role	role	NOUN
gujaf-214	97	12	of	of	ADP
gujaf-214	97	13	senior	senior	ADJ
gujaf-214	97	14	leaders	leader	NOUN
gujaf-214	97	15	and	and	CCONJ
gujaf-214	97	16	chief	chief	ADJ
gujaf-214	97	17	executives	executive	NOUN
gujaf-214	97	18	on	on	ADP
gujaf-214	97	19	diverse	diverse	ADJ
gujaf-214	97	20	areas	area	NOUN
gujaf-214	97	21	of	of	ADP
gujaf-214	97	22	organizational	organizational	ADJ
gujaf-214	97	23	performance	performance	NOUN
gujaf-214	97	24	.	.	PUNCT
gujaf-214	98	1	more	more	ADV
gujaf-214	98	2	recently	recently	ADV
gujaf-214	98	3	,	,	PUNCT
gujaf-214	98	4	these	these	DET
gujaf-214	98	5	researches	research	NOUN
gujaf-214	98	6	have	have	AUX
gujaf-214	98	7	been	be	AUX
gujaf-214	98	8	expanded	expand	VERB
gujaf-214	98	9	to	to	ADP
gujaf-214	98	10	the	the	DET
gujaf-214	98	11	board	board	NOUN
gujaf-214	98	12	of	of	ADP
gujaf-214	98	13	directors	director	NOUN
gujaf-214	98	14	insofar	insofar	ADV
gujaf-214	98	15	as	as	ADP
gujaf-214	98	16	board	board	NOUN
gujaf-214	98	17	members	member	NOUN
gujaf-214	98	18	'	'	PART
gujaf-214	98	19	expertise	expertise	NOUN
gujaf-214	98	20	,	,	PUNCT
gujaf-214	98	21	past	past	ADJ
gujaf-214	98	22	experience	experience	NOUN
gujaf-214	98	23	and	and	CCONJ
gujaf-214	98	24	training	training	NOUN
gujaf-214	98	25	affect	affect	VERB
gujaf-214	98	26	strategic	strategic	ADJ
gujaf-214	98	27	decisionmaking	decisionmaking	NOUN
gujaf-214	98	28	,	,	PUNCT
gujaf-214	98	29	financial	financial	ADJ
gujaf-214	98	30	performance	performance	NOUN
gujaf-214	98	31	and	and	CCONJ
gujaf-214	98	32	sustainability	sustainability	NOUN
gujaf-214	98	33	in	in	ADP
gujaf-214	98	34	corporate	corporate	ADJ
gujaf-214	98	35	organisations	organisation	NOUN
gujaf-214	98	36	.	.	PUNCT
gujaf-214	99	1	contemporary	contemporary	ADJ
gujaf-214	99	2	corporate	corporate	ADJ
gujaf-214	99	3	governance	governance	NOUN
gujaf-214	99	4	research	research	NOUN
gujaf-214	99	5	has	have	AUX
gujaf-214	99	6	extended	extend	VERB
gujaf-214	99	7	the	the	DET
gujaf-214	99	8	central	central	ADJ
gujaf-214	99	9	argument	argument	NOUN
gujaf-214	99	10	of	of	ADP
gujaf-214	99	11	upper	upper	ADJ
gujaf-214	99	12	echelon	echelon	NOUN
gujaf-214	99	13	theory	theory	NOUN
gujaf-214	99	14	to	to	ADP
gujaf-214	99	15	the	the	DET
gujaf-214	99	16	drivers	driver	NOUN
gujaf-214	99	17	of	of	ADP
gujaf-214	99	18	risk	risk	NOUN
gujaf-214	99	19	disclosure	disclosure	NOUN
gujaf-214	99	20	,	,	PUNCT
gujaf-214	99	21	exploring	explore	VERB
gujaf-214	99	22	the	the	DET
gujaf-214	99	23	extent	extent	NOUN
gujaf-214	99	24	to	to	PART
gujaf-214	99	25	which	which	PRON
gujaf-214	99	26	board	board	NOUN
gujaf-214	99	27	and	and	CCONJ
gujaf-214	99	28	committee	committee	NOUN
gujaf-214	99	29	attributes	attribute	NOUN
gujaf-214	99	30	affect	affect	VERB
gujaf-214	99	31	the	the	DET
gujaf-214	99	32	risk	risk	NOUN
gujaf-214	99	33	disclosure	disclosure	NOUN
gujaf-214	99	34	practices	practice	NOUN
gujaf-214	99	35	of	of	ADP
gujaf-214	99	36	firms	firm	NOUN
gujaf-214	99	37	.	.	PUNCT
gujaf-214	100	1	almaghzoum	almaghzoum	PROPN
gujaf-214	100	2	et	et	PROPN
gujaf-214	100	3	al	al	PROPN
gujaf-214	100	4	.	.	PUNCT
gujaf-214	101	1	(	(	PUNCT
gujaf-214	101	2	2016	2016	NUM
gujaf-214	101	3	)	)	PUNCT
gujaf-214	101	4	opined	opine	VERB
gujaf-214	101	5	that	that	SCONJ
gujaf-214	101	6	the	the	DET
gujaf-214	101	7	impact	impact	NOUN
gujaf-214	101	8	of	of	ADP
gujaf-214	101	9	the	the	DET
gujaf-214	101	10	structural	structural	ADJ
gujaf-214	101	11	and	and	CCONJ
gujaf-214	101	12	demographic	demographic	ADJ
gujaf-214	101	13	variables	variable	NOUN
gujaf-214	101	14	of	of	ADP
gujaf-214	101	15	the	the	DET
gujaf-214	101	16	board	board	NOUN
gujaf-214	101	17	or	or	CCONJ
gujaf-214	101	18	its	its	PRON
gujaf-214	101	19	committee	committee	NOUN
gujaf-214	101	20	,	,	PUNCT
gujaf-214	101	21	such	such	ADJ
gujaf-214	101	22	as	as	ADP
gujaf-214	101	23	diversity	diversity	NOUN
gujaf-214	101	24	,	,	PUNCT
gujaf-214	101	25	expertise	expertise	NOUN
gujaf-214	101	26	and	and	CCONJ
gujaf-214	101	27	independence	independence	NOUN
gujaf-214	101	28	,	,	PUNCT
gujaf-214	101	29	etc	etc	X
gujaf-214	101	30	.	.	X
gujaf-214	101	31	on	on	ADP
gujaf-214	101	32	the	the	DET
gujaf-214	101	33	board	board	NOUN
gujaf-214	101	34	or	or	CCONJ
gujaf-214	101	35	committee	committee	NOUN
gujaf-214	101	36	members	member	NOUN
gujaf-214	101	37	’	’	PART
gujaf-214	101	38	decision	decision	NOUN
gujaf-214	101	39	-	-	PUNCT
gujaf-214	101	40	making	making	NOUN
gujaf-214	101	41	in	in	ADP
gujaf-214	101	42	areas	area	NOUN
gujaf-214	101	43	relating	relate	VERB
gujaf-214	101	44	to	to	ADP
gujaf-214	101	45	financial	financial	ADJ
gujaf-214	101	46	performance	performance	NOUN
gujaf-214	101	47	and	and	CCONJ
gujaf-214	101	48	reporting	reporting	NOUN
gujaf-214	101	49	,	,	PUNCT
gujaf-214	101	50	could	could	AUX
gujaf-214	101	51	be	be	AUX
gujaf-214	101	52	explained	explain	VERB
gujaf-214	101	53	by	by	ADP
gujaf-214	101	54	the	the	DET
gujaf-214	101	55	upper	upper	ADJ
gujaf-214	101	56	echelon	echelon	NOUN
gujaf-214	101	57	theory	theory	NOUN
gujaf-214	101	58	.	.	PUNCT
gujaf-214	102	1	this	this	DET
gujaf-214	102	2	position	position	NOUN
gujaf-214	102	3	is	be	AUX
gujaf-214	102	4	also	also	ADV
gujaf-214	102	5	supported	support	VERB
gujaf-214	102	6	by	by	ADP
gujaf-214	102	7	mueller	mueller	PROPN
gujaf-214	102	8	and	and	CCONJ
gujaf-214	102	9	baker	baker	PROPN
gujaf-214	102	10	(	(	PUNCT
gujaf-214	102	11	1997	1997	NUM
gujaf-214	102	12	)	)	PUNCT
gujaf-214	102	13	.	.	PUNCT
gujaf-214	103	1	expertise	expertise	NOUN
gujaf-214	103	2	has	have	AUX
gujaf-214	103	3	been	be	AUX
gujaf-214	103	4	identified	identify	VERB
gujaf-214	103	5	in	in	ADP
gujaf-214	103	6	the	the	DET
gujaf-214	103	7	corporate	corporate	ADJ
gujaf-214	103	8	governance	governance	NOUN
gujaf-214	103	9	literature	literature	NOUN
gujaf-214	103	10	as	as	ADP
gujaf-214	103	11	essential	essential	ADJ
gujaf-214	103	12	in	in	ADP
gujaf-214	103	13	making	make	VERB
gujaf-214	103	14	sure	sure	ADJ
gujaf-214	103	15	that	that	SCONJ
gujaf-214	103	16	the	the	DET
gujaf-214	103	17	board	board	NOUN
gujaf-214	103	18	's	's	PART
gujaf-214	103	19	and	and	CCONJ
gujaf-214	103	20	committees	committee	NOUN
gujaf-214	103	21	'	'	PART
gujaf-214	103	22	oversight	oversight	NOUN
gujaf-214	103	23	functions	function	NOUN
gujaf-214	103	24	are	be	AUX
gujaf-214	103	25	efficiently	efficiently	ADV
gujaf-214	103	26	carried	carry	VERB
gujaf-214	103	27	out	out	ADP
gujaf-214	103	28	(	(	PUNCT
gujaf-214	103	29	yatim	yatim	NOUN
gujaf-214	103	30	,	,	PUNCT
gujaf-214	103	31	2010	2010	NUM
gujaf-214	103	32	)	)	PUNCT
gujaf-214	103	33	.	.	PUNCT
gujaf-214	104	1	the	the	DET
gujaf-214	104	2	number	number	NOUN
gujaf-214	104	3	of	of	ADP
gujaf-214	104	4	corporate	corporate	ADJ
gujaf-214	104	5	scandals	scandal	NOUN
gujaf-214	104	6	that	that	PRON
gujaf-214	104	7	rocked	rock	VERB
gujaf-214	104	8	the	the	DET
gujaf-214	104	9	world	world	NOUN
gujaf-214	104	10	across	across	ADP
gujaf-214	104	11	the	the	DET
gujaf-214	104	12	united	united	PROPN
gujaf-214	104	13	states	states	PROPN
gujaf-214	104	14	(	(	PUNCT
gujaf-214	104	15	us	us	PROPN
gujaf-214	104	16	)	)	PUNCT
gujaf-214	104	17	and	and	CCONJ
gujaf-214	104	18	other	other	ADJ
gujaf-214	104	19	european	european	ADJ
gujaf-214	104	20	countries	country	NOUN
gujaf-214	104	21	,	,	PUNCT
gujaf-214	104	22	such	such	ADJ
gujaf-214	104	23	as	as	ADP
gujaf-214	104	24	enron	enron	PROPN
gujaf-214	104	25	,	,	PUNCT
gujaf-214	104	26	lehman	lehman	PROPN
gujaf-214	104	27	brothers	brothers	PROPN
gujaf-214	104	28	,	,	PUNCT
gujaf-214	104	29	parmalat	parmalat	PROPN
gujaf-214	104	30	,	,	PUNCT
gujaf-214	104	31	danske	danske	PROPN
gujaf-214	104	32	bank	bank	PROPN
gujaf-214	104	33	,	,	PUNCT
gujaf-214	104	34	etc	etc	X
gujaf-214	104	35	.	.	X
gujaf-214	104	36	emphasized	emphasize	VERB
gujaf-214	104	37	the	the	DET
gujaf-214	104	38	need	need	NOUN
gujaf-214	104	39	for	for	ADP
gujaf-214	104	40	effective	effective	ADJ
gujaf-214	104	41	board	board	NOUN
gujaf-214	104	42	and	and	CCONJ
gujaf-214	104	43	committee	committee	NOUN
gujaf-214	104	44	oversight	oversight	NOUN
gujaf-214	104	45	.	.	PUNCT
gujaf-214	105	1	in	in	ADP
gujaf-214	105	2	nigeria	nigeria	PROPN
gujaf-214	105	3	in	in	ADP
gujaf-214	105	4	2011	2011	NUM
gujaf-214	105	5	,	,	PUNCT
gujaf-214	105	6	the	the	DET
gujaf-214	105	7	financial	financial	ADJ
gujaf-214	105	8	sector	sector	NOUN
gujaf-214	105	9	saw	see	VERB
gujaf-214	105	10	a	a	DET
gujaf-214	105	11	massive	massive	ADJ
gujaf-214	105	12	meltdown	meltdown	NOUN
gujaf-214	105	13	.	.	PUNCT
gujaf-214	106	1	the	the	DET
gujaf-214	106	2	cbn	cbn	PROPN
gujaf-214	106	3	labelled	label	VERB
gujaf-214	106	4	8	8	NUM
gujaf-214	106	5	of	of	ADP
gujaf-214	106	6	24	24	NUM
gujaf-214	106	7	nigerian	nigerian	ADJ
gujaf-214	106	8	banks	bank	NOUN
gujaf-214	106	9	as	as	ADP
gujaf-214	106	10	distressed	distressed	ADJ
gujaf-214	106	11	due	due	ADJ
gujaf-214	106	12	to	to	ADP
gujaf-214	106	13	nonperforming	nonperforme	VERB
gujaf-214	106	14	loans	loan	NOUN
gujaf-214	106	15	and	and	CCONJ
gujaf-214	106	16	13	13	NUM
gujaf-214	106	17	billion	billion	NUM
gujaf-214	106	18	dollars	dollar	NOUN
gujaf-214	106	19	in	in	ADP
gujaf-214	106	20	toxic	toxic	ADJ
gujaf-214	106	21	assets	asset	NOUN
gujaf-214	106	22	(	(	PUNCT
gujaf-214	106	23	cook	cook	VERB
gujaf-214	106	24	,	,	PUNCT
gujaf-214	106	25	2011	2011	NUM
gujaf-214	106	26	)	)	PUNCT
gujaf-214	106	27	.	.	PUNCT
gujaf-214	107	1	in	in	ADP
gujaf-214	107	2	addition	addition	NOUN
gujaf-214	107	3	,	,	PUNCT
gujaf-214	107	4	the	the	DET
gujaf-214	107	5	bank	bank	NOUN
gujaf-214	107	6	's	's	PART
gujaf-214	107	7	management	management	NOUN
gujaf-214	107	8	was	be	AUX
gujaf-214	107	9	terminated	terminate	VERB
gujaf-214	107	10	due	due	ADP
gujaf-214	107	11	to	to	ADP
gujaf-214	107	12	weak	weak	ADJ
gujaf-214	107	13	governance	governance	NOUN
gujaf-214	107	14	and	and	CCONJ
gujaf-214	107	15	c	c	PROPN
gujaf-214	107	16	orporate	orporate	ADJ
gujaf-214	107	17	financial	financial	ADJ
gujaf-214	107	18	malpractices	malpractice	NOUN
gujaf-214	107	19	(	(	PUNCT
gujaf-214	107	20	adegbite	adegbite	PROPN
gujaf-214	107	21	&	&	CCONJ
gujaf-214	107	22	nakajima	nakajima	PROPN
gujaf-214	107	23	,	,	PUNCT
gujaf-214	107	24	2011	2011	NUM
gujaf-214	107	25	)	)	PUNCT
gujaf-214	107	26	.	.	PUNCT
gujaf-214	108	1	sanusi	sanusi	PROPN
gujaf-214	108	2	(	(	PUNCT
gujaf-214	108	3	2010	2010	NUM
gujaf-214	108	4	)	)	PUNCT
gujaf-214	108	5	advocated	advocate	VERB
gujaf-214	108	6	that	that	SCONJ
gujaf-214	108	7	large	large	ADJ
gujaf-214	108	8	scale	scale	NOUN
gujaf-214	108	9	governance	governance	NOUN
gujaf-214	108	10	malpractice	malpractice	NOUN
gujaf-214	108	11	that	that	PRON
gujaf-214	108	12	exposed	expose	VERB
gujaf-214	108	13	the	the	DET
gujaf-214	108	14	banks	bank	NOUN
gujaf-214	108	15	to	to	ADP
gujaf-214	108	16	significant	significant	ADJ
gujaf-214	108	17	market	market	NOUN
gujaf-214	108	18	risk	risk	NOUN
gujaf-214	108	19	as	as	ADV
gujaf-214	108	20	well	well	ADV
gujaf-214	108	21	as	as	ADP
gujaf-214	108	22	ineffective	ineffective	ADJ
gujaf-214	108	23	board	board	NOUN
gujaf-214	108	24	committees	committee	NOUN
gujaf-214	108	25	coupled	couple	VERB
gujaf-214	108	26	with	with	ADP
gujaf-214	108	27	poor	poor	ADJ
gujaf-214	108	28	risk	risk	NOUN
gujaf-214	108	29	monitoring	monitoring	NOUN
gujaf-214	108	30	by	by	ADP
gujaf-214	108	31	the	the	DET
gujaf-214	108	32	board	board	NOUN
gujaf-214	108	33	were	be	AUX
gujaf-214	108	34	among	among	ADP
gujaf-214	108	35	the	the	DET
gujaf-214	108	36	numerous	numerous	ADJ
gujaf-214	108	37	reasons	reason	NOUN
gujaf-214	108	38	that	that	PRON
gujaf-214	108	39	aggravated	aggravate	VERB
gujaf-214	108	40	the	the	DET
gujaf-214	108	41	crisis	crisis	NOUN
gujaf-214	108	42	.	.	PUNCT
gujaf-214	109	1	in	in	ADP
gujaf-214	109	2	response	response	NOUN
gujaf-214	109	3	,	,	PUNCT
gujaf-214	109	4	various	various	ADJ
gujaf-214	109	5	regulators	regulator	NOUN
gujaf-214	109	6	imposed	impose	VERB
gujaf-214	109	7	new	new	ADJ
gujaf-214	109	8	rules	rule	NOUN
gujaf-214	109	9	and	and	CCONJ
gujaf-214	109	10	codes	code	NOUN
gujaf-214	109	11	requiring	require	VERB
gujaf-214	109	12	that	that	SCONJ
gujaf-214	109	13	gusau	gusau	ADJ
gujaf-214	109	14	journal	journal	NOUN
gujaf-214	109	15	of	of	ADP
gujaf-214	109	16	accounting	accounting	NOUN
gujaf-214	109	17	and	and	CCONJ
gujaf-214	109	18	finance	finance	NOUN
gujaf-214	109	19	,	,	PUNCT
gujaf-214	109	20	vol	vol	NOUN
gujaf-214	109	21	.	.	PROPN
gujaf-214	109	22	4	4	NUM
gujaf-214	109	23	,	,	PUNCT
gujaf-214	109	24	issue	issue	NOUN
gujaf-214	109	25	1	1	NUM
gujaf-214	109	26	,	,	PUNCT
gujaf-214	109	27	april	april	PROPN
gujaf-214	109	28	,	,	PUNCT
gujaf-214	109	29	2023	2023	NUM
gujaf-214	109	30	194	194	NUM
gujaf-214	109	31	directors	director	NOUN
gujaf-214	109	32	on	on	ADP
gujaf-214	109	33	the	the	DET
gujaf-214	109	34	board	board	NOUN
gujaf-214	109	35	and	and	CCONJ
gujaf-214	109	36	its	its	PRON
gujaf-214	109	37	committees	committee	NOUN
gujaf-214	109	38	to	to	PART
gujaf-214	109	39	have	have	VERB
gujaf-214	109	40	enough	enough	ADJ
gujaf-214	109	41	experience	experience	NOUN
gujaf-214	109	42	and	and	CCONJ
gujaf-214	109	43	knowledge	knowledge	NOUN
gujaf-214	109	44	in	in	ADP
gujaf-214	109	45	finance	finance	NOUN
gujaf-214	109	46	,	,	PUNCT
gujaf-214	109	47	accounting	accounting	NOUN
gujaf-214	109	48	,	,	PUNCT
gujaf-214	109	49	and	and	CCONJ
gujaf-214	109	50	risk	risk	NOUN
gujaf-214	109	51	management	management	NOUN
gujaf-214	109	52	(	(	PUNCT
gujaf-214	109	53	al	al	PROPN
gujaf-214	109	54	-	-	PUNCT
gujaf-214	109	55	maghzoum	maghzoum	NOUN
gujaf-214	109	56	et	et	PROPN
gujaf-214	109	57	al	al	PROPN
gujaf-214	109	58	.	.	PROPN
gujaf-214	109	59	,	,	PUNCT
gujaf-214	109	60	2016	2016	NUM
gujaf-214	109	61	and	and	CCONJ
gujaf-214	109	62	banbhan	banbhan	NOUN
gujaf-214	109	63	,	,	PUNCT
gujaf-214	109	64	cheng	cheng	PROPN
gujaf-214	109	65	&	&	CCONJ
gujaf-214	109	66	ud	ud	PROPN
gujaf-214	109	67	din	din	PROPN
gujaf-214	109	68	,	,	PUNCT
gujaf-214	109	69	2018	2018	NUM
gujaf-214	109	70	)	)	PUNCT
gujaf-214	109	71	.	.	PUNCT
gujaf-214	110	1	in	in	ADP
gujaf-214	110	2	particular	particular	ADJ
gujaf-214	110	3	,	,	PUNCT
gujaf-214	110	4	the	the	DET
gujaf-214	110	5	national	national	PROPN
gujaf-214	110	6	code	code	PROPN
gujaf-214	110	7	of	of	ADP
gujaf-214	110	8	corporate	corporate	ADJ
gujaf-214	110	9	governance	governance	NOUN
gujaf-214	110	10	(	(	PUNCT
gujaf-214	110	11	nccg	nccg	PROPN
gujaf-214	110	12	)	)	PUNCT
gujaf-214	110	13	2018	2018	NUM
gujaf-214	110	14	released	release	VERB
gujaf-214	110	15	by	by	ADP
gujaf-214	110	16	the	the	DET
gujaf-214	110	17	frcn	frcn	NOUN
gujaf-214	110	18	made	make	VERB
gujaf-214	110	19	adequate	adequate	ADJ
gujaf-214	110	20	recommendations	recommendation	NOUN
gujaf-214	110	21	for	for	ADP
gujaf-214	110	22	the	the	DET
gujaf-214	110	23	risk	risk	NOUN
gujaf-214	110	24	committees	committee	NOUN
gujaf-214	110	25	of	of	ADP
gujaf-214	110	26	nigerian	nigerian	PROPN
gujaf-214	110	27	publically	publically	ADV
gujaf-214	110	28	traded	trade	VERB
gujaf-214	110	29	firms	firm	NOUN
gujaf-214	110	30	to	to	PART
gujaf-214	110	31	be	be	AUX
gujaf-214	110	32	composed	compose	VERB
gujaf-214	110	33	of	of	ADP
gujaf-214	110	34	members	member	NOUN
gujaf-214	110	35	knowledgeable	knowledgeable	ADJ
gujaf-214	110	36	in	in	ADP
gujaf-214	110	37	finance	finance	NOUN
gujaf-214	110	38	and	and	CCONJ
gujaf-214	110	39	risk	risk	NOUN
gujaf-214	110	40	management	management	NOUN
gujaf-214	110	41	.	.	PUNCT
gujaf-214	111	1	prior	prior	ADJ
gujaf-214	111	2	researches	research	NOUN
gujaf-214	111	3	like	like	ADP
gujaf-214	111	4	osazevbaru	osazevbaru	NOUN
gujaf-214	111	5	,	,	PUNCT
gujaf-214	111	6	(	(	PUNCT
gujaf-214	111	7	2021	2021	NUM
gujaf-214	111	8	)	)	PUNCT
gujaf-214	111	9	have	have	AUX
gujaf-214	111	10	found	find	VERB
gujaf-214	111	11	that	that	SCONJ
gujaf-214	111	12	educational	educational	ADJ
gujaf-214	111	13	and	and	CCONJ
gujaf-214	111	14	academic	academic	ADJ
gujaf-214	111	15	background	background	NOUN
gujaf-214	111	16	influences	influence	VERB
gujaf-214	111	17	decision	decision	NOUN
gujaf-214	111	18	making	making	NOUN
gujaf-214	111	19	process	process	NOUN
gujaf-214	111	20	and	and	CCONJ
gujaf-214	111	21	results	result	NOUN
gujaf-214	111	22	(	(	PUNCT
gujaf-214	111	23	hitt	hitt	X
gujaf-214	111	24	&	&	CCONJ
gujaf-214	111	25	tyler	tyler	PROPN
gujaf-214	111	26	,	,	PUNCT
gujaf-214	111	27	1991	1991	NUM
gujaf-214	111	28	)	)	PUNCT
gujaf-214	111	29	.	.	PUNCT
gujaf-214	112	1	in	in	ADP
gujaf-214	112	2	addition	addition	NOUN
gujaf-214	112	3	,	,	PUNCT
gujaf-214	112	4	allini	allini	PROPN
gujaf-214	112	5	,	,	PUNCT
gujaf-214	112	6	rossi	rossi	ADJ
gujaf-214	112	7	&	&	CCONJ
gujaf-214	112	8	hussainey	hussainey	PROPN
gujaf-214	112	9	(	(	PUNCT
gujaf-214	112	10	2015	2015	NUM
gujaf-214	112	11	)	)	PUNCT
gujaf-214	112	12	observed	observe	VERB
gujaf-214	112	13	that	that	SCONJ
gujaf-214	112	14	sound	sound	ADJ
gujaf-214	112	15	educational	educational	ADJ
gujaf-214	112	16	background	background	NOUN
gujaf-214	112	17	ensures	ensure	VERB
gujaf-214	112	18	better	well	ADJ
gujaf-214	112	19	scrutiny	scrutiny	NOUN
gujaf-214	112	20	of	of	ADP
gujaf-214	112	21	the	the	DET
gujaf-214	112	22	management	management	NOUN
gujaf-214	112	23	by	by	ADP
gujaf-214	112	24	the	the	DET
gujaf-214	112	25	board	board	NOUN
gujaf-214	112	26	and	and	CCONJ
gujaf-214	112	27	its	its	PRON
gujaf-214	112	28	committees	committee	NOUN
gujaf-214	112	29	in	in	ADP
gujaf-214	112	30	the	the	DET
gujaf-214	112	31	context	context	NOUN
gujaf-214	112	32	of	of	ADP
gujaf-214	112	33	the	the	DET
gujaf-214	112	34	agency	agency	NOUN
gujaf-214	112	35	theory	theory	NOUN
gujaf-214	112	36	.	.	PUNCT
gujaf-214	113	1	furthermore	furthermore	ADV
gujaf-214	113	2	,	,	PUNCT
gujaf-214	113	3	educational	educational	ADJ
gujaf-214	113	4	background	background	NOUN
gujaf-214	113	5	was	be	AUX
gujaf-214	113	6	identified	identify	VERB
gujaf-214	113	7	as	as	ADP
gujaf-214	113	8	a	a	DET
gujaf-214	113	9	critical	critical	ADJ
gujaf-214	113	10	determinant	determinant	NOUN
gujaf-214	113	11	of	of	ADP
gujaf-214	113	12	disclosure	disclosure	NOUN
gujaf-214	113	13	practices	practice	NOUN
gujaf-214	113	14	(	(	PUNCT
gujaf-214	113	15	farook	farook	NOUN
gujaf-214	113	16	,	,	PUNCT
gujaf-214	113	17	hassan	hassan	PROPN
gujaf-214	113	18	&	&	CCONJ
gujaf-214	113	19	lanis	lanis	PROPN
gujaf-214	113	20	,	,	PUNCT
gujaf-214	113	21	2011	2011	NUM
gujaf-214	113	22	;	;	PUNCT
gujaf-214	113	23	haniffa	haniffa	PROPN
gujaf-214	113	24	&	&	CCONJ
gujaf-214	113	25	cooke	cooke	PROPN
gujaf-214	113	26	,	,	PUNCT
gujaf-214	113	27	2002	2002	NUM
gujaf-214	113	28	)	)	PUNCT
gujaf-214	113	29	.	.	PUNCT
gujaf-214	114	1	as	as	ADP
gujaf-214	114	2	a	a	DET
gujaf-214	114	3	result	result	NOUN
gujaf-214	114	4	,	,	PUNCT
gujaf-214	114	5	hambrick	hambrick	NOUN
gujaf-214	114	6	and	and	CCONJ
gujaf-214	114	7	mason	mason	PROPN
gujaf-214	114	8	(	(	PUNCT
gujaf-214	114	9	1984	1984	NUM
gujaf-214	114	10	)	)	PUNCT
gujaf-214	114	11	asserted	assert	VERB
gujaf-214	114	12	that	that	SCONJ
gujaf-214	114	13	directors	director	NOUN
gujaf-214	114	14	with	with	ADP
gujaf-214	114	15	advance	advance	NOUN
gujaf-214	114	16	level	level	NOUN
gujaf-214	114	17	of	of	ADP
gujaf-214	114	18	education	education	NOUN
gujaf-214	114	19	are	be	AUX
gujaf-214	114	20	more	more	ADV
gujaf-214	114	21	receptive	receptive	ADJ
gujaf-214	114	22	to	to	ADP
gujaf-214	114	23	new	new	ADJ
gujaf-214	114	24	ideas	idea	NOUN
gujaf-214	114	25	,	,	PUNCT
gujaf-214	114	26	innovative	innovative	ADJ
gujaf-214	114	27	initiatives	initiative	NOUN
gujaf-214	114	28	,	,	PUNCT
gujaf-214	114	29	as	as	ADV
gujaf-214	114	30	well	well	ADV
gujaf-214	114	31	as	as	ADP
gujaf-214	114	32	risk	risk	NOUN
gujaf-214	114	33	.	.	PUNCT
gujaf-214	115	1	as	as	SCONJ
gujaf-214	115	2	such	such	ADJ
gujaf-214	115	3	,	,	PUNCT
gujaf-214	115	4	directors	director	NOUN
gujaf-214	115	5	with	with	ADP
gujaf-214	115	6	a	a	DET
gujaf-214	115	7	sound	sound	ADJ
gujaf-214	115	8	educational	educational	ADJ
gujaf-214	115	9	credentials	credential	NOUN
gujaf-214	115	10	exhibit	exhibit	VERB
gujaf-214	115	11	superior	superior	ADJ
gujaf-214	115	12	expertise	expertise	NOUN
gujaf-214	115	13	and	and	CCONJ
gujaf-214	115	14	are	be	AUX
gujaf-214	115	15	more	more	ADV
gujaf-214	115	16	inclined	inclined	ADJ
gujaf-214	115	17	to	to	PART
gujaf-214	115	18	adopt	adopt	VERB
gujaf-214	115	19	a	a	DET
gujaf-214	115	20	more	more	ADV
gujaf-214	115	21	open	open	ADJ
gujaf-214	115	22	-	-	PUNCT
gujaf-214	115	23	minded	minded	ADJ
gujaf-214	115	24	approach	approach	NOUN
gujaf-214	115	25	to	to	PART
gujaf-214	115	26	risk	risk	VERB
gujaf-214	115	27	disclosure	disclosure	NOUN
gujaf-214	115	28	decisions	decision	NOUN
gujaf-214	115	29	,	,	PUNCT
gujaf-214	115	30	potentially	potentially	ADV
gujaf-214	115	31	reducing	reduce	VERB
gujaf-214	115	32	information	information	NOUN
gujaf-214	115	33	asymmetry	asymmetry	NOUN
gujaf-214	115	34	(	(	PUNCT
gujaf-214	115	35	domhoff	domhoff	NOUN
gujaf-214	115	36	,	,	PUNCT
gujaf-214	115	37	1983	1983	NUM
gujaf-214	115	38	)	)	PUNCT
gujaf-214	115	39	.	.	PUNCT
gujaf-214	116	1	similarly	similarly	ADV
gujaf-214	116	2	,	,	PUNCT
gujaf-214	116	3	malik	malik	PROPN
gujaf-214	116	4	and	and	CCONJ
gujaf-214	116	5	shafie	shafie	NOUN
gujaf-214	116	6	(	(	PUNCT
gujaf-214	116	7	2021	2021	NUM
gujaf-214	116	8	)	)	PUNCT
gujaf-214	116	9	suggested	suggest	VERB
gujaf-214	116	10	that	that	SCONJ
gujaf-214	116	11	expertise	expertise	NOUN
gujaf-214	116	12	,	,	PUNCT
gujaf-214	116	13	in	in	ADP
gujaf-214	116	14	the	the	DET
gujaf-214	116	15	context	context	NOUN
gujaf-214	116	16	of	of	ADP
gujaf-214	116	17	the	the	DET
gujaf-214	116	18	board	board	NOUN
gujaf-214	116	19	's	's	PART
gujaf-214	116	20	and	and	CCONJ
gujaf-214	116	21	its	its	PRON
gujaf-214	116	22	committee	committee	NOUN
gujaf-214	116	23	's	's	PART
gujaf-214	116	24	knowledge	knowledge	NOUN
gujaf-214	116	25	,	,	PUNCT
gujaf-214	116	26	educational	educational	ADJ
gujaf-214	116	27	qualification	qualification	NOUN
gujaf-214	116	28	,	,	PUNCT
gujaf-214	116	29	and	and	CCONJ
gujaf-214	116	30	competencies	competency	NOUN
gujaf-214	116	31	,	,	PUNCT
gujaf-214	116	32	are	be	AUX
gujaf-214	116	33	critical	critical	ADJ
gujaf-214	116	34	in	in	ADP
gujaf-214	116	35	corporate	corporate	ADJ
gujaf-214	116	36	governance	governance	NOUN
gujaf-214	116	37	.	.	PUNCT
gujaf-214	117	1	however	however	ADV
gujaf-214	117	2	,	,	PUNCT
gujaf-214	117	3	guner	guner	NOUN
gujaf-214	117	4	,	,	PUNCT
gujaf-214	117	5	malmendier	malmendier	NOUN
gujaf-214	117	6	and	and	CCONJ
gujaf-214	117	7	tate	tate	NOUN
gujaf-214	117	8	(	(	PUNCT
gujaf-214	117	9	2008	2008	NUM
gujaf-214	117	10	)	)	PUNCT
gujaf-214	117	11	observed	observe	VERB
gujaf-214	117	12	the	the	DET
gujaf-214	117	13	dearth	dearth	NOUN
gujaf-214	117	14	of	of	ADP
gujaf-214	117	15	empirical	empirical	ADJ
gujaf-214	117	16	reaserches	reaserche	NOUN
gujaf-214	117	17	on	on	ADP
gujaf-214	117	18	the	the	DET
gujaf-214	117	19	relationship	relationship	NOUN
gujaf-214	117	20	between	between	ADP
gujaf-214	117	21	educational	educational	ADJ
gujaf-214	117	22	background	background	NOUN
gujaf-214	117	23	and	and	CCONJ
gujaf-214	117	24	board	board	NOUN
gujaf-214	117	25	effectiveness	effectiveness	NOUN
gujaf-214	117	26	.	.	PUNCT
gujaf-214	118	1	recent	recent	ADJ
gujaf-214	118	2	empirical	empirical	ADJ
gujaf-214	118	3	results	result	NOUN
gujaf-214	118	4	in	in	ADP
gujaf-214	118	5	the	the	DET
gujaf-214	118	6	corporate	corporate	ADJ
gujaf-214	118	7	governance	governance	NOUN
gujaf-214	118	8	literature	literature	NOUN
gujaf-214	118	9	regarding	regard	VERB
gujaf-214	118	10	the	the	DET
gujaf-214	118	11	efficacy	efficacy	NOUN
gujaf-214	118	12	and	and	CCONJ
gujaf-214	118	13	critical	critical	ADJ
gujaf-214	118	14	role	role	NOUN
gujaf-214	118	15	played	play	VERB
gujaf-214	118	16	by	by	ADP
gujaf-214	118	17	a	a	DET
gujaf-214	118	18	standalone	standalone	ADJ
gujaf-214	118	19	risk	risk	NOUN
gujaf-214	118	20	committee	committee	NOUN
gujaf-214	118	21	in	in	ADP
gujaf-214	118	22	promoting	promote	VERB
gujaf-214	118	23	qualitative	qualitative	ADJ
gujaf-214	118	24	risk	risk	NOUN
gujaf-214	118	25	disclosures	disclosure	NOUN
gujaf-214	118	26	(	(	PUNCT
gujaf-214	118	27	jia	jia	PROPN
gujaf-214	118	28	,	,	PUNCT
gujaf-214	118	29	li	li	PROPN
gujaf-214	118	30	and	and	CCONJ
gujaf-214	118	31	munro	munro	PROPN
gujaf-214	118	32	,	,	PUNCT
gujaf-214	118	33	2019	2019	NUM
gujaf-214	118	34	;	;	PUNCT
gujaf-214	118	35	abdullah	abdullah	PROPN
gujaf-214	118	36	,	,	PUNCT
gujaf-214	118	37	ismail	ismail	PROPN
gujaf-214	118	38	&	&	CCONJ
gujaf-214	118	39	isa	isa	PROPN
gujaf-214	118	40	,	,	PUNCT
gujaf-214	118	41	2017	2017	NUM
gujaf-214	118	42	,	,	PUNCT
gujaf-214	118	43	malik	malik	PROPN
gujaf-214	118	44	&	&	CCONJ
gujaf-214	118	45	shafie	shafie	NOUN
gujaf-214	118	46	,	,	PUNCT
gujaf-214	118	47	2021	2021	NUM
gujaf-214	118	48	)	)	PUNCT
gujaf-214	118	49	has	have	AUX
gujaf-214	118	50	prompted	prompt	VERB
gujaf-214	118	51	empirical	empirical	ADJ
gujaf-214	118	52	attempts	attempt	NOUN
gujaf-214	118	53	to	to	PART
gujaf-214	118	54	investigate	investigate	VERB
gujaf-214	118	55	the	the	DET
gujaf-214	118	56	effect	effect	NOUN
gujaf-214	118	57	of	of	ADP
gujaf-214	118	58	risk	risk	NOUN
gujaf-214	118	59	committee	committee	NOUN
gujaf-214	118	60	expertise	expertise	NOUN
gujaf-214	118	61	on	on	ADP
gujaf-214	118	62	risk	risk	NOUN
gujaf-214	118	63	disclosure	disclosure	NOUN
gujaf-214	118	64	quality	quality	NOUN
gujaf-214	118	65	.	.	PUNCT
gujaf-214	119	1	researches	research	VERB
gujaf-214	119	2	on	on	ADP
gujaf-214	119	3	the	the	DET
gujaf-214	119	4	impact	impact	NOUN
gujaf-214	119	5	of	of	ADP
gujaf-214	119	6	risk	risk	NOUN
gujaf-214	119	7	committee	committee	NOUN
gujaf-214	119	8	expertise	expertise	NOUN
gujaf-214	119	9	on	on	ADP
gujaf-214	119	10	risk	risk	NOUN
gujaf-214	119	11	disclosure	disclosure	NOUN
gujaf-214	119	12	quality	quality	NOUN
gujaf-214	119	13	are	be	AUX
gujaf-214	119	14	predominantly	predominantly	ADV
gujaf-214	119	15	foreign	foreign	ADJ
gujaf-214	119	16	(	(	PUNCT
gujaf-214	119	17	viljoen	viljoen	X
gujaf-214	119	18	,	,	PUNCT
gujaf-214	119	19	bruwer	bruwer	NOUN
gujaf-214	119	20	&	&	CCONJ
gujaf-214	119	21	enslin	enslin	PROPN
gujaf-214	119	22	,	,	PUNCT
gujaf-214	119	23	2016	2016	NUM
gujaf-214	119	24	;	;	PUNCT
gujaf-214	120	1	jia	jia	PROPN
gujaf-214	120	2	et	et	PROPN
gujaf-214	120	3	al	al	PROPN
gujaf-214	120	4	.	.	PROPN
gujaf-214	120	5	,	,	PUNCT
gujaf-214	120	6	2019	2019	NUM
gujaf-214	120	7	;	;	PUNCT
gujaf-214	120	8	al	al	PROPN
gujaf-214	120	9	-	-	PUNCT
gujaf-214	120	10	hadi	hadi	PROPN
gujaf-214	120	11	,	,	PUNCT
gujaf-214	120	12	2015	2015	NUM
gujaf-214	120	13	;	;	PUNCT
gujaf-214	120	14	buckby	buckby	ADJ
gujaf-214	120	15	,	,	PUNCT
gujaf-214	120	16	gallery	gallery	PROPN
gujaf-214	120	17	&	&	CCONJ
gujaf-214	120	18	ma	ma	PROPN
gujaf-214	120	19	,	,	PUNCT
gujaf-214	120	20	2012	2012	NUM
gujaf-214	120	21	&	&	CCONJ
gujaf-214	120	22	yatim	yatim	PROPN
gujaf-214	120	23	,	,	PUNCT
gujaf-214	120	24	2010	2010	NUM
gujaf-214	120	25	,	,	PUNCT
gujaf-214	120	26	yusuf	yusuf	PROPN
gujaf-214	120	27	,	,	PUNCT
gujaf-214	120	28	aliyu	aliyu	PROPN
gujaf-214	120	29	&	&	CCONJ
gujaf-214	120	30	al	al	PROPN
gujaf-214	120	31	-	-	PROPN
gujaf-214	120	32	faryan	faryan	PROPN
gujaf-214	120	33	,	,	PUNCT
gujaf-214	120	34	2023	2023	NUM
gujaf-214	120	35	,	,	PUNCT
gujaf-214	120	36	malahim	malahim	PROPN
gujaf-214	120	37	,	,	PUNCT
gujaf-214	120	38	2023	2023	NUM
gujaf-214	120	39	)	)	PUNCT
gujaf-214	120	40	with	with	ADP
gujaf-214	120	41	mixed	mixed	ADJ
gujaf-214	120	42	findings	finding	NOUN
gujaf-214	120	43	.	.	PUNCT
gujaf-214	121	1	consequently	consequently	ADV
gujaf-214	121	2	,	,	PUNCT
gujaf-214	121	3	this	this	DET
gujaf-214	121	4	paper	paper	NOUN
gujaf-214	121	5	examines	examine	VERB
gujaf-214	121	6	the	the	DET
gujaf-214	121	7	effect	effect	NOUN
gujaf-214	121	8	of	of	ADP
gujaf-214	121	9	risk	risk	NOUN
gujaf-214	121	10	committee	committee	NOUN
gujaf-214	121	11	expertise	expertise	NOUN
gujaf-214	121	12	on	on	ADP
gujaf-214	121	13	the	the	DET
gujaf-214	121	14	risk	risk	NOUN
gujaf-214	121	15	disclosure	disclosure	NOUN
gujaf-214	121	16	quality	quality	NOUN
gujaf-214	121	17	of	of	ADP
gujaf-214	121	18	nigerian	nigerian	ADJ
gujaf-214	121	19	listed	list	VERB
gujaf-214	121	20	insurance	insurance	NOUN
gujaf-214	121	21	firms	firm	NOUN
gujaf-214	121	22	from	from	ADP
gujaf-214	121	23	2011	2011	NUM
gujaf-214	121	24	-	-	SYM
gujaf-214	121	25	2021	2021	NUM
gujaf-214	121	26	.	.	PUNCT
gujaf-214	122	1	gusau	gusau	PROPN
gujaf-214	122	2	journal	journal	PROPN
gujaf-214	122	3	of	of	ADP
gujaf-214	122	4	accounting	accounting	NOUN
gujaf-214	122	5	and	and	CCONJ
gujaf-214	122	6	finance	finance	NOUN
gujaf-214	122	7	,	,	PUNCT
gujaf-214	122	8	vol	vol	NOUN
gujaf-214	122	9	.	.	PROPN
gujaf-214	122	10	4	4	NUM
gujaf-214	122	11	,	,	PUNCT
gujaf-214	122	12	issue	issue	NOUN
gujaf-214	122	13	1	1	NUM
gujaf-214	122	14	,	,	PUNCT
gujaf-214	122	15	april	april	PROPN
gujaf-214	122	16	,	,	PUNCT
gujaf-214	122	17	2023	2023	NUM
gujaf-214	122	18	195	195	NUM
gujaf-214	122	19	2	2	NUM
gujaf-214	122	20	.	.	PUNCT
gujaf-214	123	1	literature	literature	NOUN
gujaf-214	123	2	review	review	VERB
gujaf-214	123	3	this	this	DET
gujaf-214	123	4	section	section	NOUN
gujaf-214	123	5	of	of	ADP
gujaf-214	123	6	the	the	DET
gujaf-214	123	7	paper	paper	NOUN
gujaf-214	123	8	deals	deal	NOUN
gujaf-214	123	9	with	with	ADP
gujaf-214	123	10	the	the	DET
gujaf-214	123	11	review	review	NOUN
gujaf-214	123	12	,	,	PUNCT
gujaf-214	123	13	evaluation	evaluation	NOUN
gujaf-214	123	14	and	and	CCONJ
gujaf-214	123	15	synthesis	synthesis	NOUN
gujaf-214	123	16	of	of	ADP
gujaf-214	123	17	literature	literature	NOUN
gujaf-214	123	18	pertinent	pertinent	NOUN
gujaf-214	123	19	to	to	ADP
gujaf-214	123	20	risk	risk	NOUN
gujaf-214	123	21	committee	committee	NOUN
gujaf-214	123	22	and	and	CCONJ
gujaf-214	123	23	risk	risk	NOUN
gujaf-214	123	24	disclosure	disclosure	NOUN
gujaf-214	123	25	quality	quality	NOUN
gujaf-214	123	26	.	.	PUNCT
gujaf-214	124	1	the	the	DET
gujaf-214	124	2	review	review	NOUN
gujaf-214	124	3	is	be	AUX
gujaf-214	124	4	broken	break	VERB
gujaf-214	124	5	into	into	ADP
gujaf-214	124	6	two	two	NUM
gujaf-214	124	7	components	component	NOUN
gujaf-214	124	8	which	which	PRON
gujaf-214	124	9	are	be	AUX
gujaf-214	124	10	a	a	DET
gujaf-214	124	11	conceptual	conceptual	ADJ
gujaf-214	124	12	framework	framework	NOUN
gujaf-214	124	13	and	and	CCONJ
gujaf-214	124	14	review	review	NOUN
gujaf-214	124	15	of	of	ADP
gujaf-214	124	16	empirical	empirical	ADJ
gujaf-214	124	17	literature	literature	NOUN
gujaf-214	124	18	.	.	PUNCT
gujaf-214	125	1	the	the	DET
gujaf-214	125	2	conceptual	conceptual	ADJ
gujaf-214	125	3	framework	framework	NOUN
gujaf-214	125	4	reviews	review	VERB
gujaf-214	125	5	the	the	DET
gujaf-214	125	6	concept	concept	NOUN
gujaf-214	125	7	of	of	ADP
gujaf-214	125	8	risk	risk	NOUN
gujaf-214	125	9	disclosure	disclosure	NOUN
gujaf-214	125	10	quality	quality	NOUN
gujaf-214	125	11	and	and	CCONJ
gujaf-214	125	12	risk	risk	NOUN
gujaf-214	125	13	committee	committee	NOUN
gujaf-214	125	14	expertise	expertise	NOUN
gujaf-214	125	15	while	while	SCONJ
gujaf-214	125	16	the	the	DET
gujaf-214	125	17	review	review	NOUN
gujaf-214	125	18	of	of	ADP
gujaf-214	125	19	empirical	empirical	ADJ
gujaf-214	125	20	literature	literature	NOUN
gujaf-214	125	21	synthesizes	synthesize	VERB
gujaf-214	125	22	previous	previous	ADJ
gujaf-214	125	23	researches	research	NOUN
gujaf-214	125	24	on	on	ADP
gujaf-214	125	25	risk	risk	NOUN
gujaf-214	125	26	disclosure	disclosure	NOUN
gujaf-214	125	27	quality	quality	NOUN
gujaf-214	125	28	and	and	CCONJ
gujaf-214	125	29	risk	risk	NOUN
gujaf-214	125	30	committee	committee	NOUN
gujaf-214	125	31	expertise	expertise	NOUN
gujaf-214	125	32	.	.	PUNCT
gujaf-214	126	1	risk	risk	NOUN
gujaf-214	126	2	disclosure	disclosure	NOUN
gujaf-214	126	3	quality	quality	NOUN
gujaf-214	126	4	risk	risk	NOUN
gujaf-214	126	5	disclosure	disclosure	NOUN
gujaf-214	126	6	quality	quality	NOUN
gujaf-214	126	7	is	be	AUX
gujaf-214	126	8	a	a	DET
gujaf-214	126	9	multi	multi	ADJ
gujaf-214	126	10	-	-	ADJ
gujaf-214	126	11	dimensional	dimensional	ADJ
gujaf-214	126	12	concept	concept	NOUN
gujaf-214	126	13	.	.	PUNCT
gujaf-214	127	1	sengupta	sengupta	NOUN
gujaf-214	127	2	(	(	PUNCT
gujaf-214	127	3	1998	1998	NUM
gujaf-214	127	4	)	)	PUNCT
gujaf-214	127	5	asserted	assert	VERB
gujaf-214	127	6	that	that	SCONJ
gujaf-214	127	7	high	high	ADJ
gujaf-214	127	8	quality	quality	NOUN
gujaf-214	127	9	risk	risk	NOUN
gujaf-214	127	10	disclosures	disclosure	NOUN
gujaf-214	127	11	are	be	AUX
gujaf-214	127	12	timely	timely	ADJ
gujaf-214	127	13	and	and	CCONJ
gujaf-214	127	14	detailed	detailed	ADJ
gujaf-214	127	15	in	in	ADP
gujaf-214	127	16	such	such	DET
gujaf-214	127	17	a	a	DET
gujaf-214	127	18	manner	manner	NOUN
gujaf-214	127	19	that	that	PRON
gujaf-214	127	20	they	they	PRON
gujaf-214	127	21	lower	lower	VERB
gujaf-214	127	22	shareholders	shareholder	NOUN
gujaf-214	127	23	’	'	PUNCT
gujaf-214	127	24	perception	perception	NOUN
gujaf-214	127	25	of	of	ADP
gujaf-214	127	26	default	default	NOUN
gujaf-214	127	27	risk	risk	NOUN
gujaf-214	127	28	.	.	PUNCT
gujaf-214	128	1	in	in	ADP
gujaf-214	128	2	the	the	DET
gujaf-214	128	3	opinion	opinion	NOUN
gujaf-214	128	4	of	of	ADP
gujaf-214	128	5	beretta	beretta	PROPN
gujaf-214	128	6	and	and	CCONJ
gujaf-214	128	7	bozzolan	bozzolan	ADJ
gujaf-214	128	8	(	(	PUNCT
gujaf-214	128	9	2004	2004	NUM
gujaf-214	128	10	)	)	PUNCT
gujaf-214	128	11	,	,	PUNCT
gujaf-214	128	12	high	high	ADJ
gujaf-214	128	13	-	-	PUNCT
gujaf-214	128	14	quality	quality	NOUN
gujaf-214	128	15	risk	risk	NOUN
gujaf-214	128	16	disclosures	disclosure	NOUN
gujaf-214	128	17	are	be	AUX
gujaf-214	128	18	risk	risk	NOUN
gujaf-214	128	19	information	information	NOUN
gujaf-214	128	20	that	that	PRON
gujaf-214	128	21	meets	meet	VERB
gujaf-214	128	22	the	the	DET
gujaf-214	128	23	decisional	decisional	ADJ
gujaf-214	128	24	needs	need	NOUN
gujaf-214	128	25	of	of	ADP
gujaf-214	128	26	the	the	DET
gujaf-214	128	27	company	company	NOUN
gujaf-214	128	28	's	's	PART
gujaf-214	128	29	shareholders	shareholder	NOUN
gujaf-214	128	30	.	.	PUNCT
gujaf-214	129	1	this	this	DET
gujaf-214	129	2	information	information	NOUN
gujaf-214	129	3	enables	enable	VERB
gujaf-214	129	4	shareholders	shareholder	NOUN
gujaf-214	129	5	to	to	PART
gujaf-214	129	6	precisely	precisely	ADV
gujaf-214	129	7	forecast	forecast	VERB
gujaf-214	129	8	the	the	DET
gujaf-214	129	9	firm	firm	NOUN
gujaf-214	129	10	's	's	PART
gujaf-214	129	11	future	future	ADJ
gujaf-214	129	12	cash	cash	NOUN
gujaf-214	129	13	flow	flow	NOUN
gujaf-214	129	14	and	and	CCONJ
gujaf-214	129	15	uncertainties	uncertainty	NOUN
gujaf-214	129	16	that	that	PRON
gujaf-214	129	17	might	might	AUX
gujaf-214	129	18	hinder	hinder	VERB
gujaf-214	129	19	the	the	DET
gujaf-214	129	20	firm	firm	NOUN
gujaf-214	129	21	's	's	PART
gujaf-214	129	22	performance	performance	NOUN
gujaf-214	129	23	.	.	PUNCT
gujaf-214	130	1	risk	risk	NOUN
gujaf-214	130	2	disclosure	disclosure	NOUN
gujaf-214	130	3	quality	quality	NOUN
gujaf-214	130	4	therefore	therefore	ADV
gujaf-214	130	5	provides	provide	VERB
gujaf-214	130	6	a	a	DET
gujaf-214	130	7	measure	measure	NOUN
gujaf-214	130	8	of	of	ADP
gujaf-214	130	9	the	the	DET
gujaf-214	130	10	relevance	relevance	NOUN
gujaf-214	130	11	of	of	ADP
gujaf-214	130	12	risk	risk	NOUN
gujaf-214	130	13	disclosures	disclosure	NOUN
gujaf-214	130	14	.	.	PUNCT
gujaf-214	131	1	elshandidy	elshandidy	PROPN
gujaf-214	131	2	,	,	PUNCT
gujaf-214	131	3	neri	neri	PROPN
gujaf-214	131	4	and	and	CCONJ
gujaf-214	131	5	ma	ma	PROPN
gujaf-214	131	6	(	(	PUNCT
gujaf-214	131	7	2018	2018	NUM
gujaf-214	131	8	)	)	PUNCT
gujaf-214	131	9	maintained	maintain	VERB
gujaf-214	131	10	that	that	SCONJ
gujaf-214	131	11	risk	risk	NOUN
gujaf-214	131	12	disclosures	disclosure	NOUN
gujaf-214	131	13	are	be	AUX
gujaf-214	131	14	said	say	VERB
gujaf-214	131	15	to	to	PART
gujaf-214	131	16	be	be	AUX
gujaf-214	131	17	qualitative	qualitative	VERB
gujaf-214	131	18	if	if	SCONJ
gujaf-214	131	19	they	they	PRON
gujaf-214	131	20	capture	capture	VERB
gujaf-214	131	21	such	such	ADJ
gujaf-214	131	22	information	information	NOUN
gujaf-214	131	23	,	,	PUNCT
gujaf-214	131	24	which	which	PRON
gujaf-214	131	25	is	be	AUX
gujaf-214	131	26	needed	need	VERB
gujaf-214	131	27	by	by	ADP
gujaf-214	131	28	shareholders	shareholder	NOUN
gujaf-214	131	29	,	,	PUNCT
gujaf-214	131	30	investors	investor	NOUN
gujaf-214	131	31	,	,	PUNCT
gujaf-214	131	32	creditors	creditor	NOUN
gujaf-214	131	33	and	and	CCONJ
gujaf-214	131	34	other	other	ADJ
gujaf-214	131	35	stakeholders	stakeholder	NOUN
gujaf-214	131	36	to	to	PART
gujaf-214	131	37	accurately	accurately	ADV
gujaf-214	131	38	measure	measure	VERB
gujaf-214	131	39	the	the	DET
gujaf-214	131	40	level	level	NOUN
gujaf-214	131	41	of	of	ADP
gujaf-214	131	42	uncertain	uncertain	ADJ
gujaf-214	131	43	events	event	NOUN
gujaf-214	131	44	that	that	PRON
gujaf-214	131	45	face	face	VERB
gujaf-214	131	46	a	a	DET
gujaf-214	131	47	firm	firm	NOUN
gujaf-214	131	48	and	and	CCONJ
gujaf-214	131	49	which	which	PRON
gujaf-214	131	50	may	may	AUX
gujaf-214	131	51	undermine	undermine	VERB
gujaf-214	131	52	the	the	DET
gujaf-214	131	53	firm	firm	NOUN
gujaf-214	131	54	’s	’s	PART
gujaf-214	131	55	bottom	bottom	ADJ
gujaf-214	131	56	line	line	NOUN
gujaf-214	131	57	.	.	PUNCT
gujaf-214	132	1	researchers	researcher	NOUN
gujaf-214	132	2	like	like	ADP
gujaf-214	132	3	linsley	linsley	NOUN
gujaf-214	132	4	and	and	CCONJ
gujaf-214	132	5	shrives	shrive	NOUN
gujaf-214	132	6	(	(	PUNCT
gujaf-214	132	7	2006	2006	NUM
gujaf-214	132	8	)	)	PUNCT
gujaf-214	132	9	,	,	PUNCT
gujaf-214	132	10	miihkinen	miihkinen	X
gujaf-214	132	11	(	(	PUNCT
gujaf-214	132	12	2013	2013	NUM
gujaf-214	132	13	)	)	PUNCT
gujaf-214	132	14	,	,	PUNCT
gujaf-214	132	15	alshammari	alshammari	X
gujaf-214	132	16	(	(	PUNCT
gujaf-214	132	17	2015	2015	NUM
gujaf-214	132	18	)	)	PUNCT
gujaf-214	132	19	,	,	PUNCT
gujaf-214	132	20	elshandidy	elshandidy	VERB
gujaf-214	132	21	et	et	PROPN
gujaf-214	132	22	al	al	PROPN
gujaf-214	132	23	.	.	PUNCT
gujaf-214	133	1	(	(	PUNCT
gujaf-214	133	2	2018	2018	NUM
gujaf-214	133	3	)	)	PUNCT
gujaf-214	133	4	,	,	PUNCT
gujaf-214	133	5	and	and	CCONJ
gujaf-214	133	6	jia	jia	PROPN
gujaf-214	133	7	et	et	PROPN
gujaf-214	133	8	al	al	PROPN
gujaf-214	133	9	.	.	PROPN
gujaf-214	134	1	(	(	PUNCT
gujaf-214	134	2	2019	2019	NUM
gujaf-214	134	3	)	)	PUNCT
gujaf-214	134	4	have	have	AUX
gujaf-214	134	5	maintained	maintain	VERB
gujaf-214	134	6	that	that	SCONJ
gujaf-214	134	7	the	the	DET
gujaf-214	134	8	determination	determination	NOUN
gujaf-214	134	9	of	of	ADP
gujaf-214	134	10	risk	risk	NOUN
gujaf-214	134	11	disclosure	disclosure	NOUN
gujaf-214	134	12	quality	quality	NOUN
gujaf-214	134	13	entails	entail	VERB
gujaf-214	134	14	making	make	VERB
gujaf-214	134	15	reference	reference	NOUN
gujaf-214	134	16	to	to	ADP
gujaf-214	134	17	certain	certain	ADJ
gujaf-214	134	18	quality	quality	NOUN
gujaf-214	134	19	attributes	attribute	NOUN
gujaf-214	134	20	that	that	PRON
gujaf-214	134	21	characterize	characterize	VERB
gujaf-214	134	22	the	the	DET
gujaf-214	134	23	information	information	NOUN
gujaf-214	134	24	disclosed	disclose	VERB
gujaf-214	134	25	.	.	PUNCT
gujaf-214	135	1	chandiramani	chandiramani	PROPN
gujaf-214	135	2	(	(	PUNCT
gujaf-214	135	3	2009	2009	NUM
gujaf-214	135	4	)	)	PUNCT
gujaf-214	135	5	opined	opine	VERB
gujaf-214	135	6	that	that	SCONJ
gujaf-214	135	7	there	there	PRON
gujaf-214	135	8	are	be	VERB
gujaf-214	135	9	many	many	ADJ
gujaf-214	135	10	methods	method	NOUN
gujaf-214	135	11	employed	employ	VERB
gujaf-214	135	12	to	to	PART
gujaf-214	135	13	measure	measure	VERB
gujaf-214	135	14	risk	risk	NOUN
gujaf-214	135	15	disclosure	disclosure	NOUN
gujaf-214	135	16	quality	quality	NOUN
gujaf-214	135	17	.	.	PUNCT
gujaf-214	136	1	chakroun	chakroun	NOUN
gujaf-214	136	2	and	and	CCONJ
gujaf-214	136	3	hussainey	hussainey	NOUN
gujaf-214	136	4	(	(	PUNCT
gujaf-214	136	5	2014	2014	NUM
gujaf-214	136	6	)	)	PUNCT
gujaf-214	136	7	contended	contend	VERB
gujaf-214	136	8	that	that	SCONJ
gujaf-214	136	9	the	the	DET
gujaf-214	136	10	body	body	NOUN
gujaf-214	136	11	of	of	ADP
gujaf-214	136	12	research	research	NOUN
gujaf-214	136	13	on	on	ADP
gujaf-214	136	14	disclosure	disclosure	NOUN
gujaf-214	136	15	quality	quality	NOUN
gujaf-214	136	16	is	be	AUX
gujaf-214	136	17	broken	break	VERB
gujaf-214	136	18	into	into	ADP
gujaf-214	136	19	two	two	NUM
gujaf-214	136	20	classes	class	NOUN
gujaf-214	136	21	.	.	PUNCT
gujaf-214	137	1	the	the	DET
gujaf-214	137	2	first	first	ADJ
gujaf-214	137	3	class	class	NOUN
gujaf-214	137	4	comprises	comprise	NOUN
gujaf-214	137	5	of	of	ADP
gujaf-214	137	6	studies	study	NOUN
gujaf-214	137	7	that	that	PRON
gujaf-214	137	8	contended	contend	VERB
gujaf-214	137	9	that	that	SCONJ
gujaf-214	137	10	the	the	DET
gujaf-214	137	11	quality	quality	NOUN
gujaf-214	137	12	of	of	ADP
gujaf-214	137	13	corporate	corporate	ADJ
gujaf-214	137	14	disclosures	disclosure	NOUN
gujaf-214	137	15	can	can	AUX
gujaf-214	137	16	best	well	ADV
gujaf-214	137	17	be	be	AUX
gujaf-214	137	18	measured	measure	VERB
gujaf-214	137	19	by	by	ADP
gujaf-214	137	20	the	the	DET
gujaf-214	137	21	quantity	quantity	NOUN
gujaf-214	137	22	and	and	CCONJ
gujaf-214	137	23	volume	volume	NOUN
gujaf-214	137	24	of	of	ADP
gujaf-214	137	25	the	the	DET
gujaf-214	137	26	disclosures	disclosure	NOUN
gujaf-214	137	27	.	.	PUNCT
gujaf-214	138	1	disclosures	disclosure	VERB
gujaf-214	138	2	studies	study	NOUN
gujaf-214	138	3	that	that	PRON
gujaf-214	138	4	employed	employ	VERB
gujaf-214	138	5	this	this	DET
gujaf-214	138	6	approach	approach	NOUN
gujaf-214	138	7	included	include	VERB
gujaf-214	138	8	that	that	PRON
gujaf-214	138	9	of	of	ADP
gujaf-214	138	10	al	al	PROPN
gujaf-214	138	11	-	-	PUNCT
gujaf-214	138	12	shammari	shammari	PROPN
gujaf-214	138	13	(	(	PUNCT
gujaf-214	138	14	2015	2015	NUM
gujaf-214	138	15	)	)	PUNCT
gujaf-214	138	16	,	,	PUNCT
gujaf-214	138	17	amran	amran	PROPN
gujaf-214	138	18	,	,	PUNCT
gujaf-214	138	19	bin	bin	PROPN
gujaf-214	138	20	and	and	CCONJ
gujaf-214	138	21	hassan	hassan	PROPN
gujaf-214	138	22	(	(	PUNCT
gujaf-214	138	23	2009	2009	NUM
gujaf-214	138	24	)	)	PUNCT
gujaf-214	138	25	,	,	PUNCT
gujaf-214	138	26	bako	bako	PROPN
gujaf-214	138	27	(	(	PUNCT
gujaf-214	138	28	2017	2017	NUM
gujaf-214	138	29	)	)	PUNCT
gujaf-214	138	30	and	and	CCONJ
gujaf-214	138	31	madrigal	madrigal	PROPN
gujaf-214	138	32	,	,	PUNCT
gujaf-214	138	33	guzman	guzman	PROPN
gujaf-214	138	34	and	and	CCONJ
gujaf-214	138	35	guzman	guzman	PROPN
gujaf-214	138	36	(	(	PUNCT
gujaf-214	138	37	2015	2015	NUM
gujaf-214	138	38	)	)	PUNCT
gujaf-214	138	39	.	.	PUNCT
gujaf-214	139	1	the	the	DET
gujaf-214	139	2	other	other	ADJ
gujaf-214	139	3	strand	strand	NOUN
gujaf-214	139	4	of	of	ADP
gujaf-214	139	5	the	the	DET
gujaf-214	139	6	literature	literature	NOUN
gujaf-214	139	7	comprises	comprise	VERB
gujaf-214	139	8	studies	study	NOUN
gujaf-214	139	9	that	that	PRON
gujaf-214	139	10	advocated	advocate	VERB
gujaf-214	139	11	that	that	SCONJ
gujaf-214	139	12	the	the	DET
gujaf-214	139	13	best	good	ADJ
gujaf-214	139	14	methodology	methodology	NOUN
gujaf-214	139	15	to	to	PART
gujaf-214	139	16	measure	measure	VERB
gujaf-214	139	17	the	the	DET
gujaf-214	139	18	quality	quality	NOUN
gujaf-214	139	19	of	of	ADP
gujaf-214	139	20	disclosures	disclosure	NOUN
gujaf-214	139	21	is	be	AUX
gujaf-214	139	22	to	to	PART
gujaf-214	139	23	focus	focus	VERB
gujaf-214	139	24	on	on	ADP
gujaf-214	139	25	some	some	DET
gujaf-214	139	26	distinct	distinct	ADJ
gujaf-214	139	27	characteristics	characteristic	NOUN
gujaf-214	139	28	and	and	CCONJ
gujaf-214	139	29	attributes	attribute	NOUN
gujaf-214	139	30	that	that	PRON
gujaf-214	139	31	define	define	VERB
gujaf-214	139	32	the	the	DET
gujaf-214	139	33	disclosure	disclosure	NOUN
gujaf-214	139	34	.	.	PUNCT
gujaf-214	140	1	these	these	DET
gujaf-214	140	2	characteristics	characteristic	NOUN
gujaf-214	140	3	include	include	VERB
gujaf-214	140	4	the	the	DET
gujaf-214	140	5	relevance	relevance	NOUN
gujaf-214	140	6	,	,	PUNCT
gujaf-214	140	7	reliability	reliability	NOUN
gujaf-214	140	8	,	,	PUNCT
gujaf-214	140	9	richness	richness	NOUN
gujaf-214	140	10	,	,	PUNCT
gujaf-214	140	11	quantity	quantity	NOUN
gujaf-214	140	12	,	,	PUNCT
gujaf-214	140	13	understandability	understandability	NOUN
gujaf-214	140	14	,	,	PUNCT
gujaf-214	140	15	outlook	outlook	NOUN
gujaf-214	140	16	,	,	PUNCT
gujaf-214	140	17	etc	etc	X
gujaf-214	140	18	.	.	X
gujaf-214	140	19	as	as	SCONJ
gujaf-214	140	20	used	use	VERB
gujaf-214	140	21	in	in	ADP
gujaf-214	140	22	the	the	DET
gujaf-214	140	23	studies	study	NOUN
gujaf-214	140	24	of	of	ADP
gujaf-214	140	25	hassan	hassan	PROPN
gujaf-214	140	26	(	(	PUNCT
gujaf-214	140	27	2014	2014	NUM
gujaf-214	140	28	)	)	PUNCT
gujaf-214	140	29	and	and	CCONJ
gujaf-214	140	30	botosan	botosan	ADJ
gujaf-214	140	31	(	(	PUNCT
gujaf-214	140	32	2004	2004	NUM
gujaf-214	140	33	)	)	PUNCT
gujaf-214	140	34	.	.	PUNCT
gujaf-214	141	1	gusau	gusau	PROPN
gujaf-214	141	2	journal	journal	PROPN
gujaf-214	141	3	of	of	ADP
gujaf-214	141	4	accounting	accounting	NOUN
gujaf-214	141	5	and	and	CCONJ
gujaf-214	141	6	finance	finance	NOUN
gujaf-214	141	7	,	,	PUNCT
gujaf-214	141	8	vol	vol	NOUN
gujaf-214	141	9	.	.	PROPN
gujaf-214	141	10	4	4	NUM
gujaf-214	141	11	,	,	PUNCT
gujaf-214	141	12	issue	issue	NOUN
gujaf-214	141	13	1	1	NUM
gujaf-214	141	14	,	,	PUNCT
gujaf-214	141	15	april	april	PROPN
gujaf-214	141	16	,	,	PUNCT
gujaf-214	141	17	2023	2023	NUM
gujaf-214	141	18	196	196	NUM
gujaf-214	141	19	beattie	beattie	NOUN
gujaf-214	141	20	,	,	PUNCT
gujaf-214	141	21	mcinnes	mcinne	NOUN
gujaf-214	141	22	,	,	PUNCT
gujaf-214	141	23	and	and	CCONJ
gujaf-214	141	24	fearnley	fearnley	PROPN
gujaf-214	141	25	(	(	PUNCT
gujaf-214	141	26	2004	2004	NUM
gujaf-214	141	27	)	)	PUNCT
gujaf-214	141	28	conducted	conduct	VERB
gujaf-214	141	29	the	the	DET
gujaf-214	141	30	first	first	ADJ
gujaf-214	141	31	pioneering	pioneering	ADJ
gujaf-214	141	32	work	work	NOUN
gujaf-214	141	33	in	in	ADP
gujaf-214	141	34	this	this	DET
gujaf-214	141	35	strand	strand	NOUN
gujaf-214	141	36	of	of	ADP
gujaf-214	141	37	the	the	DET
gujaf-214	141	38	literature	literature	NOUN
gujaf-214	141	39	to	to	PART
gujaf-214	141	40	develop	develop	VERB
gujaf-214	141	41	a	a	DET
gujaf-214	141	42	measure	measure	NOUN
gujaf-214	141	43	of	of	ADP
gujaf-214	141	44	disclosure	disclosure	NOUN
gujaf-214	141	45	quality	quality	NOUN
gujaf-214	141	46	.	.	PUNCT
gujaf-214	142	1	the	the	DET
gujaf-214	142	2	study	study	NOUN
gujaf-214	142	3	attempts	attempt	VERB
gujaf-214	142	4	to	to	PART
gujaf-214	142	5	build	build	VERB
gujaf-214	142	6	a	a	DET
gujaf-214	142	7	generic	generic	ADJ
gujaf-214	142	8	framework	framework	NOUN
gujaf-214	142	9	applicable	applicable	ADJ
gujaf-214	142	10	to	to	ADP
gujaf-214	142	11	the	the	DET
gujaf-214	142	12	assessment	assessment	NOUN
gujaf-214	142	13	of	of	ADP
gujaf-214	142	14	the	the	DET
gujaf-214	142	15	quality	quality	NOUN
gujaf-214	142	16	of	of	ADP
gujaf-214	142	17	various	various	ADJ
gujaf-214	142	18	types	type	NOUN
gujaf-214	142	19	of	of	ADP
gujaf-214	142	20	disclosures	disclosure	NOUN
gujaf-214	142	21	.	.	PUNCT
gujaf-214	143	1	according	accord	VERB
gujaf-214	143	2	to	to	ADP
gujaf-214	143	3	the	the	DET
gujaf-214	143	4	study	study	NOUN
gujaf-214	143	5	,	,	PUNCT
gujaf-214	143	6	disclosure	disclosure	NOUN
gujaf-214	143	7	quality	quality	NOUN
gujaf-214	143	8	can	can	AUX
gujaf-214	143	9	be	be	AUX
gujaf-214	143	10	measured	measure	VERB
gujaf-214	143	11	as	as	ADP
gujaf-214	143	12	a	a	DET
gujaf-214	143	13	index	index	NOUN
gujaf-214	143	14	of	of	ADP
gujaf-214	143	15	quantity	quantity	NOUN
gujaf-214	143	16	,	,	PUNCT
gujaf-214	143	17	alongside	alongside	ADP
gujaf-214	143	18	a	a	DET
gujaf-214	143	19	four	four	NUM
gujaf-214	143	20	-	-	PUNCT
gujaf-214	143	21	dimensional	dimensional	ADJ
gujaf-214	143	22	model	model	NOUN
gujaf-214	143	23	for	for	ADP
gujaf-214	143	24	the	the	DET
gujaf-214	143	25	content	content	NOUN
gujaf-214	143	26	analysis	analysis	NOUN
gujaf-214	143	27	of	of	ADP
gujaf-214	143	28	accounting	accounting	NOUN
gujaf-214	143	29	narratives	narrative	NOUN
gujaf-214	143	30	.	.	PUNCT
gujaf-214	144	1	this	this	PRON
gujaf-214	144	2	includes	include	VERB
gujaf-214	144	3	the	the	DET
gujaf-214	144	4	information	information	NOUN
gujaf-214	144	5	spread	spread	NOUN
gujaf-214	144	6	,	,	PUNCT
gujaf-214	144	7	time	time	NOUN
gujaf-214	144	8	orientation	orientation	NOUN
gujaf-214	144	9	,	,	PUNCT
gujaf-214	144	10	financial	financial	ADJ
gujaf-214	144	11	orientation	orientation	NOUN
gujaf-214	144	12	and	and	CCONJ
gujaf-214	144	13	quantitative	quantitative	ADJ
gujaf-214	144	14	orientation	orientation	NOUN
gujaf-214	144	15	of	of	ADP
gujaf-214	144	16	the	the	DET
gujaf-214	144	17	information	information	NOUN
gujaf-214	144	18	disclosed	disclose	VERB
gujaf-214	144	19	.	.	PUNCT
gujaf-214	145	1	beretta	beretta	PROPN
gujaf-214	145	2	and	and	CCONJ
gujaf-214	145	3	bozzolan	bozzolan	ADJ
gujaf-214	145	4	(	(	PUNCT
gujaf-214	145	5	2004	2004	NUM
gujaf-214	145	6	)	)	PUNCT
gujaf-214	145	7	maintained	maintain	VERB
gujaf-214	145	8	that	that	SCONJ
gujaf-214	145	9	‘	'	PUNCT
gujaf-214	145	10	spread	spread	NOUN
gujaf-214	145	11	’	'	PUNCT
gujaf-214	145	12	is	be	AUX
gujaf-214	145	13	defined	define	VERB
gujaf-214	145	14	by	by	ADP
gujaf-214	145	15	the	the	DET
gujaf-214	145	16	total	total	ADJ
gujaf-214	145	17	amount	amount	NOUN
gujaf-214	145	18	of	of	ADP
gujaf-214	145	19	risk	risk	NOUN
gujaf-214	145	20	topics	topic	NOUN
gujaf-214	145	21	disclosed	disclose	VERB
gujaf-214	145	22	in	in	ADP
gujaf-214	145	23	line	line	NOUN
gujaf-214	145	24	with	with	ADP
gujaf-214	145	25	the	the	DET
gujaf-214	145	26	classes	class	NOUN
gujaf-214	145	27	of	of	ADP
gujaf-214	145	28	risk	risk	NOUN
gujaf-214	145	29	related	relate	VERB
gujaf-214	145	30	to	to	ADP
gujaf-214	145	31	the	the	DET
gujaf-214	145	32	firm	firm	NOUN
gujaf-214	145	33	.	.	PUNCT
gujaf-214	146	1	in	in	ADP
gujaf-214	146	2	addition	addition	NOUN
gujaf-214	146	3	,	,	PUNCT
gujaf-214	146	4	time	time	NOUN
gujaf-214	146	5	orientation	orientation	NOUN
gujaf-214	146	6	connotes	connote	VERB
gujaf-214	146	7	to	to	ADP
gujaf-214	146	8	whether	whether	SCONJ
gujaf-214	146	9	the	the	DET
gujaf-214	146	10	risk	risk	NOUN
gujaf-214	146	11	information	information	NOUN
gujaf-214	146	12	disclosed	disclose	VERB
gujaf-214	146	13	is	be	AUX
gujaf-214	146	14	either	either	CCONJ
gujaf-214	146	15	forward	forward	ADV
gujaf-214	146	16	-	-	PUNCT
gujaf-214	146	17	looking	look	VERB
gujaf-214	146	18	or	or	CCONJ
gujaf-214	146	19	historical	historical	ADJ
gujaf-214	146	20	in	in	ADP
gujaf-214	146	21	nature	nature	NOUN
gujaf-214	146	22	.	.	PUNCT
gujaf-214	147	1	furthermore	furthermore	ADV
gujaf-214	147	2	,	,	PUNCT
gujaf-214	147	3	financial	financial	ADJ
gujaf-214	147	4	orientation	orientation	NOUN
gujaf-214	147	5	of	of	ADP
gujaf-214	147	6	the	the	DET
gujaf-214	147	7	risk	risk	NOUN
gujaf-214	147	8	information	information	NOUN
gujaf-214	147	9	disclosed	disclose	VERB
gujaf-214	147	10	underscores	underscore	VERB
gujaf-214	147	11	whether	whether	SCONJ
gujaf-214	147	12	the	the	DET
gujaf-214	147	13	disclosures	disclosure	NOUN
gujaf-214	147	14	are	be	AUX
gujaf-214	147	15	non	non	ADJ
gujaf-214	147	16	-	-	ADJ
gujaf-214	147	17	financial	financial	ADJ
gujaf-214	147	18	or	or	CCONJ
gujaf-214	147	19	financial	financial	ADJ
gujaf-214	147	20	.	.	PUNCT
gujaf-214	148	1	lastly	lastly	ADV
gujaf-214	148	2	,	,	PUNCT
gujaf-214	148	3	quantitative	quantitative	ADJ
gujaf-214	148	4	orientation	orientation	NOUN
gujaf-214	148	5	explains	explain	VERB
gujaf-214	148	6	whether	whether	SCONJ
gujaf-214	148	7	the	the	DET
gujaf-214	148	8	information	information	NOUN
gujaf-214	148	9	disclosed	disclose	VERB
gujaf-214	148	10	is	be	AUX
gujaf-214	148	11	either	either	CCONJ
gujaf-214	148	12	qualitative	qualitative	ADJ
gujaf-214	148	13	or	or	CCONJ
gujaf-214	148	14	quantitative	quantitative	ADJ
gujaf-214	148	15	.	.	PUNCT
gujaf-214	149	1	studies	study	NOUN
gujaf-214	149	2	such	such	ADJ
gujaf-214	149	3	as	as	ADP
gujaf-214	149	4	that	that	PRON
gujaf-214	149	5	of	of	ADP
gujaf-214	149	6	beretta	beretta	PROPN
gujaf-214	149	7	and	and	CCONJ
gujaf-214	149	8	bozzolan	bozzolan	ADJ
gujaf-214	149	9	(	(	PUNCT
gujaf-214	149	10	2004	2004	NUM
gujaf-214	149	11	)	)	PUNCT
gujaf-214	149	12	,	,	PUNCT
gujaf-214	149	13	miihkinen	miihkinen	X
gujaf-214	149	14	(	(	PUNCT
gujaf-214	149	15	2012	2012	NUM
gujaf-214	149	16	)	)	PUNCT
gujaf-214	149	17	,	,	PUNCT
gujaf-214	149	18	elshandidy	elshandidy	VERB
gujaf-214	149	19	et	et	PROPN
gujaf-214	149	20	al	al	PROPN
gujaf-214	149	21	.	.	PUNCT
gujaf-214	150	1	(	(	PUNCT
gujaf-214	150	2	2018	2018	NUM
gujaf-214	150	3	)	)	PUNCT
gujaf-214	150	4	,	,	PUNCT
gujaf-214	150	5	hassan	hassan	PROPN
gujaf-214	150	6	(	(	PUNCT
gujaf-214	150	7	2014	2014	NUM
gujaf-214	150	8	)	)	PUNCT
gujaf-214	150	9	,	,	PUNCT
gujaf-214	150	10	etc	etc	X
gujaf-214	150	11	.	.	X
gujaf-214	150	12	can	can	AUX
gujaf-214	150	13	be	be	AUX
gujaf-214	150	14	categorized	categorize	VERB
gujaf-214	150	15	under	under	ADP
gujaf-214	150	16	this	this	DET
gujaf-214	150	17	second	second	ADJ
gujaf-214	150	18	strand	strand	NOUN
gujaf-214	150	19	of	of	ADP
gujaf-214	150	20	the	the	DET
gujaf-214	150	21	literature	literature	NOUN
gujaf-214	150	22	that	that	PRON
gujaf-214	150	23	measures	measure	VERB
gujaf-214	150	24	disclosure	disclosure	NOUN
gujaf-214	150	25	quality	quality	NOUN
gujaf-214	150	26	by	by	ADP
gujaf-214	150	27	considering	consider	VERB
gujaf-214	150	28	some	some	DET
gujaf-214	150	29	specific	specific	ADJ
gujaf-214	150	30	attributes	attribute	NOUN
gujaf-214	150	31	of	of	ADP
gujaf-214	150	32	the	the	DET
gujaf-214	150	33	information	information	NOUN
gujaf-214	150	34	disclosed	disclose	VERB
gujaf-214	150	35	.	.	PUNCT
gujaf-214	151	1	risk	risk	NOUN
gujaf-214	151	2	committee	committee	NOUN
gujaf-214	151	3	expertise	expertise	NOUN
gujaf-214	151	4	this	this	PRON
gujaf-214	151	5	is	be	AUX
gujaf-214	151	6	the	the	DET
gujaf-214	151	7	experience	experience	NOUN
gujaf-214	151	8	,	,	PUNCT
gujaf-214	151	9	financial	financial	ADJ
gujaf-214	151	10	literacy	literacy	NOUN
gujaf-214	151	11	,	,	PUNCT
gujaf-214	151	12	professional	professional	ADJ
gujaf-214	151	13	knowledge	knowledge	NOUN
gujaf-214	151	14	and	and	CCONJ
gujaf-214	151	15	the	the	DET
gujaf-214	151	16	exposure	exposure	NOUN
gujaf-214	151	17	that	that	PRON
gujaf-214	151	18	members	member	NOUN
gujaf-214	151	19	in	in	ADP
gujaf-214	151	20	the	the	DET
gujaf-214	151	21	risk	risk	NOUN
gujaf-214	151	22	committee	committee	NOUN
gujaf-214	151	23	possess	possess	NOUN
gujaf-214	151	24	,	,	PUNCT
gujaf-214	151	25	which	which	PRON
gujaf-214	151	26	is	be	AUX
gujaf-214	151	27	central	central	ADJ
gujaf-214	151	28	in	in	ADP
gujaf-214	151	29	the	the	DET
gujaf-214	151	30	effective	effective	ADJ
gujaf-214	151	31	and	and	CCONJ
gujaf-214	151	32	efficient	efficient	ADJ
gujaf-214	151	33	discharge	discharge	NOUN
gujaf-214	151	34	of	of	ADP
gujaf-214	151	35	their	their	PRON
gujaf-214	151	36	responsibilities	responsibility	NOUN
gujaf-214	151	37	.	.	PUNCT
gujaf-214	152	1	according	accord	VERB
gujaf-214	152	2	to	to	ADP
gujaf-214	152	3	al	al	PROPN
gujaf-214	152	4	-	-	PUNCT
gujaf-214	152	5	hadi	hadi	PROPN
gujaf-214	152	6	(	(	PUNCT
gujaf-214	152	7	2015	2015	NUM
gujaf-214	152	8	)	)	PUNCT
gujaf-214	152	9	,	,	PUNCT
gujaf-214	152	10	a	a	DET
gujaf-214	152	11	financially	financially	ADV
gujaf-214	152	12	experienced	experienced	ADJ
gujaf-214	152	13	risk	risk	NOUN
gujaf-214	152	14	management	management	NOUN
gujaf-214	152	15	committee	committee	NOUN
gujaf-214	152	16	member	member	NOUN
gujaf-214	152	17	is	be	AUX
gujaf-214	152	18	supposed	suppose	VERB
gujaf-214	152	19	to	to	PART
gujaf-214	152	20	be	be	AUX
gujaf-214	152	21	watchful	watchful	ADJ
gujaf-214	152	22	and	and	CCONJ
gujaf-214	152	23	be	be	AUX
gujaf-214	152	24	mindful	mindful	ADJ
gujaf-214	152	25	of	of	ADP
gujaf-214	152	26	the	the	DET
gujaf-214	152	27	downside	downside	NOUN
gujaf-214	152	28	of	of	ADP
gujaf-214	152	29	poor	poor	ADJ
gujaf-214	152	30	risk	risk	NOUN
gujaf-214	152	31	disclosures	disclosure	NOUN
gujaf-214	152	32	,	,	PUNCT
gujaf-214	152	33	as	as	ADV
gujaf-214	152	34	well	well	ADV
gujaf-214	152	35	as	as	ADP
gujaf-214	152	36	take	take	VERB
gujaf-214	152	37	cautious	cautious	ADJ
gujaf-214	152	38	measures	measure	NOUN
gujaf-214	152	39	to	to	PART
gujaf-214	152	40	make	make	VERB
gujaf-214	152	41	sure	sure	ADJ
gujaf-214	152	42	that	that	SCONJ
gujaf-214	152	43	detailed	detailed	ADJ
gujaf-214	152	44	risk	risk	NOUN
gujaf-214	152	45	disclosures	disclosure	NOUN
gujaf-214	152	46	are	be	AUX
gujaf-214	152	47	provided	provide	VERB
gujaf-214	152	48	.	.	PUNCT
gujaf-214	153	1	similarly	similarly	ADV
gujaf-214	153	2	,	,	PUNCT
gujaf-214	153	3	yatim	yatim	X
gujaf-214	153	4	(	(	PUNCT
gujaf-214	153	5	2009	2009	NUM
gujaf-214	153	6	)	)	PUNCT
gujaf-214	153	7	maintained	maintain	VERB
gujaf-214	153	8	that	that	SCONJ
gujaf-214	153	9	a	a	DET
gujaf-214	153	10	risk	risk	NOUN
gujaf-214	153	11	committee	committee	NOUN
gujaf-214	153	12	composed	compose	VERB
gujaf-214	153	13	of	of	ADP
gujaf-214	153	14	directors	director	NOUN
gujaf-214	153	15	with	with	ADP
gujaf-214	153	16	requisite	requisite	ADJ
gujaf-214	153	17	expertise	expertise	NOUN
gujaf-214	153	18	in	in	ADP
gujaf-214	153	19	finance	finance	NOUN
gujaf-214	153	20	will	will	AUX
gujaf-214	153	21	be	be	AUX
gujaf-214	153	22	better	well	ADV
gujaf-214	153	23	able	able	ADJ
gujaf-214	153	24	to	to	PART
gujaf-214	153	25	monitor	monitor	VERB
gujaf-214	153	26	risks	risk	NOUN
gujaf-214	153	27	and	and	CCONJ
gujaf-214	153	28	implement	implement	VERB
gujaf-214	153	29	sound	sound	ADJ
gujaf-214	153	30	risk	risk	NOUN
gujaf-214	153	31	management	management	NOUN
gujaf-214	153	32	policies	policy	NOUN
gujaf-214	153	33	and	and	CCONJ
gujaf-214	153	34	strategies	strategy	NOUN
gujaf-214	153	35	that	that	PRON
gujaf-214	153	36	will	will	AUX
gujaf-214	153	37	enhance	enhance	VERB
gujaf-214	153	38	the	the	DET
gujaf-214	153	39	quality	quality	NOUN
gujaf-214	153	40	of	of	ADP
gujaf-214	153	41	risk	risk	NOUN
gujaf-214	153	42	disclosures	disclosure	NOUN
gujaf-214	153	43	.	.	PUNCT
gujaf-214	154	1	furthermore	furthermore	ADV
gujaf-214	154	2	,	,	PUNCT
gujaf-214	154	3	malahim	malahim	PROPN
gujaf-214	154	4	(	(	PUNCT
gujaf-214	154	5	2023	2023	NUM
gujaf-214	154	6	)	)	PUNCT
gujaf-214	154	7	opined	opine	VERB
gujaf-214	154	8	that	that	SCONJ
gujaf-214	154	9	the	the	DET
gujaf-214	154	10	most	most	ADV
gujaf-214	154	11	efficient	efficient	ADJ
gujaf-214	154	12	way	way	NOUN
gujaf-214	154	13	to	to	PART
gujaf-214	154	14	effectively	effectively	ADV
gujaf-214	154	15	supervise	supervise	VERB
gujaf-214	154	16	managers	manager	NOUN
gujaf-214	154	17	'	'	PART
gujaf-214	154	18	operational	operational	ADJ
gujaf-214	154	19	and	and	CCONJ
gujaf-214	154	20	strategic	strategic	ADJ
gujaf-214	154	21	decisions	decision	NOUN
gujaf-214	154	22	is	be	AUX
gujaf-214	154	23	through	through	ADP
gujaf-214	154	24	the	the	DET
gujaf-214	154	25	expertise	expertise	NOUN
gujaf-214	154	26	and	and	CCONJ
gujaf-214	154	27	knowledge	knowledge	NOUN
gujaf-214	154	28	of	of	ADP
gujaf-214	154	29	directors	director	NOUN
gujaf-214	154	30	.	.	PUNCT
gujaf-214	155	1	according	accord	VERB
gujaf-214	155	2	to	to	ADP
gujaf-214	155	3	güner	güner	PROPN
gujaf-214	155	4	et	et	PROPN
gujaf-214	155	5	al	al	PROPN
gujaf-214	155	6	.	.	PUNCT
gujaf-214	156	1	(	(	PUNCT
gujaf-214	156	2	2008	2008	NUM
gujaf-214	156	3	)	)	PUNCT
gujaf-214	156	4	,	,	PUNCT
gujaf-214	156	5	directors	director	NOUN
gujaf-214	156	6	'	'	PART
gujaf-214	156	7	financial	financial	ADJ
gujaf-214	156	8	expertise	expertise	NOUN
gujaf-214	156	9	has	have	VERB
gujaf-214	156	10	a	a	DET
gujaf-214	156	11	substantial	substantial	ADJ
gujaf-214	156	12	effect	effect	NOUN
gujaf-214	156	13	on	on	ADP
gujaf-214	156	14	firm	firm	NOUN
gujaf-214	156	15	's	's	PART
gujaf-214	156	16	financial	financial	ADJ
gujaf-214	156	17	and	and	CCONJ
gujaf-214	156	18	investment	investment	NOUN
gujaf-214	156	19	policies	policy	NOUN
gujaf-214	156	20	.	.	PUNCT
gujaf-214	157	1	furthermore	furthermore	ADV
gujaf-214	157	2	,	,	PUNCT
gujaf-214	157	3	the	the	DET
gujaf-214	157	4	public	public	ADJ
gujaf-214	157	5	oversight	oversight	NOUN
gujaf-214	157	6	board	board	NOUN
gujaf-214	157	7	(	(	PUNCT
gujaf-214	157	8	1993	1993	NUM
gujaf-214	157	9	)	)	PUNCT
gujaf-214	157	10	stated	state	VERB
gujaf-214	157	11	that	that	SCONJ
gujaf-214	157	12	the	the	DET
gujaf-214	157	13	accounting	accounting	NOUN
gujaf-214	157	14	and	and	CCONJ
gujaf-214	157	15	financial	financial	ADJ
gujaf-214	157	16	expertise	expertise	NOUN
gujaf-214	157	17	of	of	ADP
gujaf-214	157	18	the	the	DET
gujaf-214	157	19	members	member	NOUN
gujaf-214	157	20	of	of	ADP
gujaf-214	157	21	the	the	DET
gujaf-214	157	22	risk	risk	NOUN
gujaf-214	157	23	committee	committee	NOUN
gujaf-214	157	24	determines	determine	VERB
gujaf-214	157	25	the	the	DET
gujaf-214	157	26	committee	committee	NOUN
gujaf-214	157	27	’s	’s	PART
gujaf-214	157	28	efficacy	efficacy	NOUN
gujaf-214	157	29	and	and	CCONJ
gujaf-214	157	30	productivity	productivity	NOUN
gujaf-214	157	31	.	.	PUNCT
gujaf-214	158	1	in	in	ADP
gujaf-214	158	2	an	an	DET
gujaf-214	158	3	attempt	attempt	NOUN
gujaf-214	158	4	to	to	PART
gujaf-214	158	5	expound	expound	VERB
gujaf-214	158	6	this	this	DET
gujaf-214	158	7	point	point	NOUN
gujaf-214	158	8	,	,	PUNCT
gujaf-214	158	9	malik	malik	PROPN
gujaf-214	158	10	and	and	CCONJ
gujaf-214	158	11	shafie	shafie	NOUN
gujaf-214	158	12	(	(	PUNCT
gujaf-214	158	13	2021	2021	NUM
gujaf-214	158	14	)	)	PUNCT
gujaf-214	158	15	contended	contend	VERB
gujaf-214	158	16	that	that	SCONJ
gujaf-214	158	17	directors	director	NOUN
gujaf-214	158	18	on	on	ADP
gujaf-214	158	19	the	the	DET
gujaf-214	158	20	risk	risk	NOUN
gujaf-214	158	21	committee	committee	NOUN
gujaf-214	158	22	with	with	ADP
gujaf-214	158	23	expertise	expertise	NOUN
gujaf-214	158	24	,	,	PUNCT
gujaf-214	158	25	notably	notably	ADV
gujaf-214	158	26	in	in	ADP
gujaf-214	158	27	finance	finance	NOUN
gujaf-214	158	28	and	and	CCONJ
gujaf-214	158	29	risk	risk	NOUN
gujaf-214	158	30	management	management	NOUN
gujaf-214	158	31	,	,	PUNCT
gujaf-214	158	32	contribute	contribute	VERB
gujaf-214	158	33	to	to	ADP
gujaf-214	158	34	increased	increase	VERB
gujaf-214	158	35	gusau	gusau	ADJ
gujaf-214	158	36	journal	journal	NOUN
gujaf-214	158	37	of	of	ADP
gujaf-214	158	38	accounting	accounting	NOUN
gujaf-214	158	39	and	and	CCONJ
gujaf-214	158	40	finance	finance	NOUN
gujaf-214	158	41	,	,	PUNCT
gujaf-214	158	42	vol	vol	NOUN
gujaf-214	158	43	.	.	PROPN
gujaf-214	158	44	4	4	NUM
gujaf-214	158	45	,	,	PUNCT
gujaf-214	158	46	issue	issue	NOUN
gujaf-214	158	47	1	1	NUM
gujaf-214	158	48	,	,	PUNCT
gujaf-214	158	49	april	april	PROPN
gujaf-214	158	50	,	,	PUNCT
gujaf-214	158	51	2023	2023	NUM
gujaf-214	158	52	197	197	NUM
gujaf-214	158	53	audit	audit	NOUN
gujaf-214	158	54	efficiency	efficiency	NOUN
gujaf-214	158	55	and	and	CCONJ
gujaf-214	158	56	risk	risk	NOUN
gujaf-214	158	57	identification	identification	NOUN
gujaf-214	158	58	.	.	PUNCT
gujaf-214	159	1	this	this	PRON
gujaf-214	159	2	underscores	underscore	VERB
gujaf-214	159	3	the	the	DET
gujaf-214	159	4	importance	importance	NOUN
gujaf-214	159	5	of	of	ADP
gujaf-214	159	6	expertise	expertise	NOUN
gujaf-214	159	7	in	in	ADP
gujaf-214	159	8	risk	risk	NOUN
gujaf-214	159	9	governance	governance	NOUN
gujaf-214	159	10	.	.	PUNCT
gujaf-214	160	1	from	from	ADP
gujaf-214	160	2	the	the	DET
gujaf-214	160	3	theoretical	theoretical	ADJ
gujaf-214	160	4	perspective	perspective	NOUN
gujaf-214	160	5	,	,	PUNCT
gujaf-214	160	6	the	the	DET
gujaf-214	160	7	resource	resource	NOUN
gujaf-214	160	8	-	-	PUNCT
gujaf-214	160	9	dependence	dependence	NOUN
gujaf-214	160	10	theory	theory	NOUN
gujaf-214	160	11	contends	contend	VERB
gujaf-214	160	12	that	that	SCONJ
gujaf-214	160	13	committees	committee	NOUN
gujaf-214	160	14	with	with	ADP
gujaf-214	160	15	competent	competent	ADJ
gujaf-214	160	16	members	member	NOUN
gujaf-214	160	17	can	can	AUX
gujaf-214	160	18	assists	assist	VERB
gujaf-214	160	19	a	a	DET
gujaf-214	160	20	firm	firm	NOUN
gujaf-214	160	21	to	to	PART
gujaf-214	160	22	fully	fully	ADV
gujaf-214	160	23	understand	understand	VERB
gujaf-214	160	24	its	its	PRON
gujaf-214	160	25	external	external	ADJ
gujaf-214	160	26	environment	environment	NOUN
gujaf-214	160	27	,	,	PUNCT
gujaf-214	160	28	thereby	thereby	ADV
gujaf-214	160	29	making	make	VERB
gujaf-214	160	30	realistic	realistic	ADJ
gujaf-214	160	31	assumptions	assumption	NOUN
gujaf-214	160	32	and	and	CCONJ
gujaf-214	160	33	estimates	estimate	NOUN
gujaf-214	160	34	about	about	ADP
gujaf-214	160	35	uncertainty	uncertainty	NOUN
gujaf-214	160	36	events	event	NOUN
gujaf-214	160	37	and	and	CCONJ
gujaf-214	160	38	obtaining	obtain	VERB
gujaf-214	160	39	valuable	valuable	ADJ
gujaf-214	160	40	resources	resource	NOUN
gujaf-214	160	41	.	.	PUNCT
gujaf-214	161	1	(	(	PUNCT
gujaf-214	161	2	pfeffer	pfeffer	PROPN
gujaf-214	161	3	&	&	CCONJ
gujaf-214	161	4	salancik	salancik	PROPN
gujaf-214	161	5	,	,	PUNCT
gujaf-214	161	6	1978	1978	NUM
gujaf-214	161	7	)	)	PUNCT
gujaf-214	161	8	.	.	PUNCT
gujaf-214	162	1	also	also	ADV
gujaf-214	162	2	,	,	PUNCT
gujaf-214	162	3	the	the	DET
gujaf-214	162	4	agency	agency	NOUN
gujaf-214	162	5	theory	theory	NOUN
gujaf-214	162	6	advocates	advocate	VERB
gujaf-214	162	7	that	that	SCONJ
gujaf-214	162	8	boards	board	NOUN
gujaf-214	162	9	and	and	CCONJ
gujaf-214	162	10	committees	committee	NOUN
gujaf-214	162	11	with	with	ADP
gujaf-214	162	12	requisite	requisite	ADJ
gujaf-214	162	13	expertise	expertise	NOUN
gujaf-214	162	14	enhance	enhance	VERB
gujaf-214	162	15	the	the	DET
gujaf-214	162	16	extent	extent	NOUN
gujaf-214	162	17	of	of	ADP
gujaf-214	162	18	managerial	managerial	ADJ
gujaf-214	162	19	monitoring	monitoring	NOUN
gujaf-214	162	20	and	and	CCONJ
gujaf-214	162	21	thus	thus	ADV
gujaf-214	162	22	ultimately	ultimately	ADV
gujaf-214	162	23	promotes	promote	VERB
gujaf-214	162	24	stakeholders	stakeholder	NOUN
gujaf-214	162	25	’	'	PUNCT
gujaf-214	162	26	interests	interest	NOUN
gujaf-214	162	27	(	(	PUNCT
gujaf-214	162	28	cabedo	cabedo	PROPN
gujaf-214	162	29	&	&	CCONJ
gujaf-214	162	30	tirado	tirado	PROPN
gujaf-214	162	31	,	,	PUNCT
gujaf-214	162	32	2004	2004	NUM
gujaf-214	162	33	)	)	PUNCT
gujaf-214	162	34	.	.	PUNCT
gujaf-214	163	1	in	in	ADP
gujaf-214	163	2	support	support	NOUN
gujaf-214	163	3	of	of	ADP
gujaf-214	163	4	these	these	DET
gujaf-214	163	5	theories	theory	NOUN
gujaf-214	163	6	,	,	PUNCT
gujaf-214	163	7	dhaliwal	dhaliwal	PROPN
gujaf-214	163	8	,	,	PUNCT
gujaf-214	163	9	naiker	naiker	NOUN
gujaf-214	163	10	,	,	PUNCT
gujaf-214	163	11	and	and	CCONJ
gujaf-214	163	12	navissi	navissi	PROPN
gujaf-214	163	13	(	(	PUNCT
gujaf-214	163	14	2010	2010	NUM
gujaf-214	163	15	)	)	PUNCT
gujaf-214	163	16	and	and	CCONJ
gujaf-214	163	17	agrawal	agrawal	PROPN
gujaf-214	163	18	and	and	CCONJ
gujaf-214	163	19	chadha	chadha	PROPN
gujaf-214	163	20	(	(	PUNCT
gujaf-214	163	21	2005	2005	NUM
gujaf-214	163	22	)	)	PUNCT
gujaf-214	163	23	opined	opine	VERB
gujaf-214	163	24	that	that	SCONJ
gujaf-214	163	25	,	,	PUNCT
gujaf-214	163	26	directors	director	NOUN
gujaf-214	163	27	with	with	ADP
gujaf-214	163	28	financial	financial	ADJ
gujaf-214	163	29	expertise	expertise	NOUN
gujaf-214	163	30	exercise	exercise	VERB
gujaf-214	163	31	more	more	ADV
gujaf-214	163	32	extensive	extensive	ADJ
gujaf-214	163	33	financial	financial	ADJ
gujaf-214	163	34	disclosure	disclosure	NOUN
gujaf-214	163	35	in	in	ADP
gujaf-214	163	36	risk	risk	NOUN
gujaf-214	163	37	monitoring	monitoring	NOUN
gujaf-214	163	38	and	and	CCONJ
gujaf-214	163	39	oversight	oversight	NOUN
gujaf-214	163	40	.	.	PUNCT
gujaf-214	164	1	the	the	DET
gujaf-214	164	2	nccg	nccg	PROPN
gujaf-214	164	3	(	(	PUNCT
gujaf-214	164	4	2018	2018	NUM
gujaf-214	164	5	)	)	PUNCT
gujaf-214	164	6	by	by	ADP
gujaf-214	164	7	the	the	DET
gujaf-214	164	8	frcn	frcn	PROPN
gujaf-214	164	9	in	in	ADP
gujaf-214	164	10	section	section	NOUN
gujaf-214	164	11	(	(	PUNCT
gujaf-214	164	12	6.5.7	6.5.7	NOUN
gujaf-214	164	13	)	)	PUNCT
gujaf-214	164	14	recommends	recommend	VERB
gujaf-214	164	15	that	that	SCONJ
gujaf-214	164	16	the	the	DET
gujaf-214	164	17	meeting	meeting	NOUN
gujaf-214	164	18	of	of	ADP
gujaf-214	164	19	the	the	DET
gujaf-214	164	20	enterprise	enterprise	NOUN
gujaf-214	164	21	management	management	NOUN
gujaf-214	164	22	committee	committee	NOUN
gujaf-214	164	23	must	must	AUX
gujaf-214	164	24	be	be	AUX
gujaf-214	164	25	graced	grace	VERB
gujaf-214	164	26	by	by	ADP
gujaf-214	164	27	at	at	ADV
gujaf-214	164	28	least	least	ADV
gujaf-214	164	29	one	one	NUM
gujaf-214	164	30	member	member	NOUN
gujaf-214	164	31	,	,	PUNCT
gujaf-214	164	32	who	who	PRON
gujaf-214	164	33	is	be	AUX
gujaf-214	164	34	experienced	experience	VERB
gujaf-214	164	35	and	and	CCONJ
gujaf-214	164	36	has	have	VERB
gujaf-214	164	37	the	the	DET
gujaf-214	164	38	relevant	relevant	ADJ
gujaf-214	164	39	professional	professional	ADJ
gujaf-214	164	40	qualifications	qualification	NOUN
gujaf-214	164	41	.	.	PUNCT
gujaf-214	165	1	upper	upper	ADJ
gujaf-214	165	2	echelon	echelon	NOUN
gujaf-214	165	3	theory	theory	NOUN
gujaf-214	165	4	the	the	DET
gujaf-214	165	5	theory	theory	NOUN
gujaf-214	165	6	focuses	focus	VERB
gujaf-214	165	7	on	on	ADP
gujaf-214	165	8	the	the	DET
gujaf-214	165	9	study	study	NOUN
gujaf-214	165	10	of	of	ADP
gujaf-214	165	11	a	a	DET
gujaf-214	165	12	firm	firm	NOUN
gujaf-214	165	13	’s	’s	PART
gujaf-214	165	14	top	top	ADJ
gujaf-214	165	15	management	management	NOUN
gujaf-214	165	16	based	base	VERB
gujaf-214	165	17	on	on	ADP
gujaf-214	165	18	the	the	DET
gujaf-214	165	19	observable	observable	ADJ
gujaf-214	165	20	characteristics	characteristic	NOUN
gujaf-214	165	21	of	of	ADP
gujaf-214	165	22	the	the	DET
gujaf-214	165	23	members	member	NOUN
gujaf-214	165	24	of	of	ADP
gujaf-214	165	25	the	the	DET
gujaf-214	165	26	management	management	NOUN
gujaf-214	165	27	team	team	NOUN
gujaf-214	165	28	.	.	PUNCT
gujaf-214	166	1	these	these	DET
gujaf-214	166	2	characteristics	characteristic	NOUN
gujaf-214	166	3	are	be	AUX
gujaf-214	166	4	basically	basically	ADV
gujaf-214	166	5	demographic	demographic	ADJ
gujaf-214	166	6	that	that	PRON
gujaf-214	166	7	influence	influence	VERB
gujaf-214	166	8	the	the	DET
gujaf-214	166	9	value	value	NOUN
gujaf-214	166	10	,	,	PUNCT
gujaf-214	166	11	preference	preference	NOUN
gujaf-214	166	12	and	and	CCONJ
gujaf-214	166	13	behavior	behavior	NOUN
gujaf-214	166	14	of	of	ADP
gujaf-214	166	15	the	the	DET
gujaf-214	166	16	individual	individual	ADJ
gujaf-214	166	17	members	member	NOUN
gujaf-214	166	18	of	of	ADP
gujaf-214	166	19	the	the	DET
gujaf-214	166	20	management	management	NOUN
gujaf-214	166	21	team	team	NOUN
gujaf-214	166	22	.	.	PUNCT
gujaf-214	167	1	furthermore	furthermore	ADV
gujaf-214	167	2	,	,	PUNCT
gujaf-214	167	3	the	the	DET
gujaf-214	167	4	theory	theory	NOUN
gujaf-214	167	5	explains	explain	VERB
gujaf-214	167	6	that	that	SCONJ
gujaf-214	167	7	the	the	DET
gujaf-214	167	8	more	more	ADV
gujaf-214	167	9	complex	complex	ADJ
gujaf-214	167	10	and	and	CCONJ
gujaf-214	167	11	complicated	complicate	VERB
gujaf-214	167	12	a	a	DET
gujaf-214	167	13	decision	decision	NOUN
gujaf-214	167	14	,	,	PUNCT
gujaf-214	167	15	the	the	DET
gujaf-214	167	16	more	more	ADV
gujaf-214	167	17	important	important	ADJ
gujaf-214	167	18	and	and	CCONJ
gujaf-214	167	19	valuable	valuable	ADJ
gujaf-214	167	20	the	the	DET
gujaf-214	167	21	demographic	demographic	ADJ
gujaf-214	167	22	attributes	attribute	NOUN
gujaf-214	167	23	of	of	ADP
gujaf-214	167	24	the	the	DET
gujaf-214	167	25	decision	decision	NOUN
gujaf-214	167	26	makers	maker	NOUN
gujaf-214	167	27	,	,	PUNCT
gujaf-214	167	28	such	such	ADJ
gujaf-214	167	29	as	as	ADP
gujaf-214	167	30	age	age	NOUN
gujaf-214	167	31	,	,	PUNCT
gujaf-214	167	32	tenure	tenure	NOUN
gujaf-214	167	33	and	and	CCONJ
gujaf-214	167	34	expertise	expertise	NOUN
gujaf-214	167	35	becomes	become	VERB
gujaf-214	167	36	(	(	PUNCT
gujaf-214	167	37	tinga	tinga	NOUN
gujaf-214	167	38	,	,	PUNCT
gujaf-214	167	39	azizan	azizan	PROPN
gujaf-214	167	40	&	&	CCONJ
gujaf-214	167	41	kweh	kweh	PROPN
gujaf-214	167	42	,	,	PUNCT
gujaf-214	167	43	2015	2015	NUM
gujaf-214	167	44	)	)	PUNCT
gujaf-214	167	45	.	.	PUNCT
gujaf-214	168	1	different	different	ADJ
gujaf-214	168	2	definitions	definition	NOUN
gujaf-214	168	3	have	have	AUX
gujaf-214	168	4	been	be	AUX
gujaf-214	168	5	offered	offer	VERB
gujaf-214	168	6	as	as	ADP
gujaf-214	168	7	to	to	ADP
gujaf-214	168	8	what	what	PRON
gujaf-214	168	9	constitutes	constitute	VERB
gujaf-214	168	10	the	the	DET
gujaf-214	168	11	top	top	ADJ
gujaf-214	168	12	management	management	NOUN
gujaf-214	168	13	team	team	NOUN
gujaf-214	168	14	(	(	PUNCT
gujaf-214	168	15	tmt	tmt	PROPN
gujaf-214	168	16	)	)	PUNCT
gujaf-214	168	17	.	.	PUNCT
gujaf-214	169	1	most	most	ADJ
gujaf-214	169	2	traditional	traditional	ADJ
gujaf-214	169	3	definitions	definition	NOUN
gujaf-214	169	4	,	,	PUNCT
gujaf-214	169	5	such	such	ADJ
gujaf-214	169	6	as	as	ADP
gujaf-214	169	7	that	that	PRON
gujaf-214	169	8	of	of	ADP
gujaf-214	169	9	hambrick	hambrick	PROPN
gujaf-214	169	10	and	and	CCONJ
gujaf-214	169	11	mason	mason	PROPN
gujaf-214	169	12	,	,	PUNCT
gujaf-214	169	13	(	(	PUNCT
gujaf-214	169	14	1984	1984	NUM
gujaf-214	169	15	)	)	PUNCT
gujaf-214	169	16	consider	consider	VERB
gujaf-214	169	17	the	the	DET
gujaf-214	169	18	top	top	ADJ
gujaf-214	169	19	management	management	NOUN
gujaf-214	169	20	of	of	ADP
gujaf-214	169	21	a	a	DET
gujaf-214	169	22	firm	firm	NOUN
gujaf-214	169	23	to	to	PART
gujaf-214	169	24	be	be	AUX
gujaf-214	169	25	the	the	DET
gujaf-214	169	26	firm	firm	NOUN
gujaf-214	169	27	’s	’s	PART
gujaf-214	169	28	executive	executive	ADJ
gujaf-214	169	29	directors	director	NOUN
gujaf-214	169	30	.	.	PUNCT
gujaf-214	170	1	whereas	whereas	SCONJ
gujaf-214	170	2	contemporary	contemporary	ADJ
gujaf-214	170	3	definitions	definition	NOUN
gujaf-214	170	4	,	,	PUNCT
gujaf-214	170	5	such	such	ADJ
gujaf-214	170	6	as	as	ADP
gujaf-214	170	7	that	that	PRON
gujaf-214	170	8	of	of	ADP
gujaf-214	170	9	jensen	jensen	PROPN
gujaf-214	170	10	and	and	CCONJ
gujaf-214	170	11	zajac	zajac	PROPN
gujaf-214	170	12	(	(	PUNCT
gujaf-214	170	13	2004	2004	NUM
gujaf-214	170	14	)	)	PUNCT
gujaf-214	170	15	,	,	PUNCT
gujaf-214	170	16	incorporate	incorporate	VERB
gujaf-214	170	17	the	the	DET
gujaf-214	170	18	company	company	NOUN
gujaf-214	170	19	board	board	NOUN
gujaf-214	170	20	of	of	ADP
gujaf-214	170	21	directors	director	NOUN
gujaf-214	170	22	into	into	ADP
gujaf-214	170	23	the	the	DET
gujaf-214	170	24	definition	definition	NOUN
gujaf-214	170	25	.	.	PUNCT
gujaf-214	171	1	this	this	DET
gujaf-214	171	2	definition	definition	NOUN
gujaf-214	171	3	broadens	broaden	VERB
gujaf-214	171	4	the	the	DET
gujaf-214	171	5	scope	scope	NOUN
gujaf-214	171	6	and	and	CCONJ
gujaf-214	171	7	application	application	NOUN
gujaf-214	171	8	of	of	ADP
gujaf-214	171	9	the	the	DET
gujaf-214	171	10	theory	theory	NOUN
gujaf-214	171	11	from	from	ADP
gujaf-214	171	12	being	be	AUX
gujaf-214	171	13	used	use	VERB
gujaf-214	171	14	merely	merely	ADV
gujaf-214	171	15	as	as	ADP
gujaf-214	171	16	a	a	DET
gujaf-214	171	17	construct	construct	NOUN
gujaf-214	171	18	in	in	ADP
gujaf-214	171	19	strategic	strategic	ADJ
gujaf-214	171	20	management	management	NOUN
gujaf-214	171	21	research	research	NOUN
gujaf-214	171	22	to	to	ADP
gujaf-214	171	23	one	one	NUM
gujaf-214	171	24	that	that	PRON
gujaf-214	171	25	can	can	AUX
gujaf-214	171	26	be	be	AUX
gujaf-214	171	27	brought	bring	VERB
gujaf-214	171	28	into	into	ADP
gujaf-214	171	29	corporate	corporate	ADJ
gujaf-214	171	30	governance	governance	NOUN
gujaf-214	171	31	researches	research	VERB
gujaf-214	171	32	to	to	PART
gujaf-214	171	33	explain	explain	VERB
gujaf-214	171	34	the	the	DET
gujaf-214	171	35	correlation	correlation	NOUN
gujaf-214	171	36	between	between	ADP
gujaf-214	171	37	the	the	DET
gujaf-214	171	38	demographic	demographic	ADJ
gujaf-214	171	39	characteristics	characteristic	NOUN
gujaf-214	171	40	(	(	PUNCT
gujaf-214	171	41	expertise	expertise	NOUN
gujaf-214	171	42	,	,	PUNCT
gujaf-214	171	43	age	age	NOUN
gujaf-214	171	44	,	,	PUNCT
gujaf-214	171	45	gender	gender	NOUN
gujaf-214	171	46	,	,	PUNCT
gujaf-214	171	47	etc	etc	X
gujaf-214	171	48	.	.	X
gujaf-214	171	49	)	)	PUNCT
gujaf-214	171	50	of	of	ADP
gujaf-214	171	51	board	board	PROPN
gujaf-214	171	52	committee	committee	NOUN
gujaf-214	171	53	members	member	NOUN
gujaf-214	171	54	and	and	CCONJ
gujaf-214	171	55	their	their	PRON
gujaf-214	171	56	strategic	strategic	ADJ
gujaf-214	171	57	decisions	decision	NOUN
gujaf-214	171	58	.	.	PUNCT
gujaf-214	172	1	accordingly	accordingly	ADV
gujaf-214	172	2	,	,	PUNCT
gujaf-214	172	3	the	the	DET
gujaf-214	172	4	argument	argument	NOUN
gujaf-214	172	5	of	of	ADP
gujaf-214	172	6	this	this	DET
gujaf-214	172	7	theory	theory	NOUN
gujaf-214	172	8	is	be	AUX
gujaf-214	172	9	extended	extend	VERB
gujaf-214	172	10	to	to	PART
gujaf-214	172	11	examine	examine	VERB
gujaf-214	172	12	the	the	DET
gujaf-214	172	13	impact	impact	NOUN
gujaf-214	172	14	of	of	ADP
gujaf-214	172	15	risk	risk	NOUN
gujaf-214	172	16	committee	committee	NOUN
gujaf-214	172	17	attributes	attribute	VERB
gujaf-214	172	18	on	on	ADP
gujaf-214	172	19	risk	risk	NOUN
gujaf-214	172	20	disclosure	disclosure	NOUN
gujaf-214	172	21	,	,	PUNCT
gujaf-214	172	22	investigating	investigate	VERB
gujaf-214	172	23	whether	whether	SCONJ
gujaf-214	172	24	committee	committee	NOUN
gujaf-214	172	25	the	the	DET
gujaf-214	172	26	expertise	expertise	NOUN
gujaf-214	172	27	of	of	ADP
gujaf-214	172	28	the	the	DET
gujaf-214	172	29	directors	director	NOUN
gujaf-214	172	30	in	in	ADP
gujaf-214	172	31	the	the	DET
gujaf-214	172	32	committee	committee	NOUN
gujaf-214	172	33	influences	influence	VERB
gujaf-214	172	34	risk	risk	NOUN
gujaf-214	172	35	disclosure	disclosure	NOUN
gujaf-214	172	36	quality	quality	NOUN
gujaf-214	172	37	.	.	PUNCT
gujaf-214	173	1	algusau	algusau	PROPN
gujaf-214	173	2	journal	journal	PROPN
gujaf-214	173	3	of	of	ADP
gujaf-214	173	4	accounting	accounting	NOUN
gujaf-214	173	5	and	and	CCONJ
gujaf-214	173	6	finance	finance	NOUN
gujaf-214	173	7	,	,	PUNCT
gujaf-214	173	8	vol	vol	NOUN
gujaf-214	173	9	.	.	PROPN
gujaf-214	173	10	4	4	NUM
gujaf-214	173	11	,	,	PUNCT
gujaf-214	173	12	issue	issue	NOUN
gujaf-214	173	13	1	1	NUM
gujaf-214	173	14	,	,	PUNCT
gujaf-214	173	15	april	april	PROPN
gujaf-214	173	16	,	,	PUNCT
gujaf-214	173	17	2023	2023	NUM
gujaf-214	173	18	198	198	NUM
gujaf-214	173	19	maghzoum	maghzoum	NOUN
gujaf-214	173	20	et	et	PROPN
gujaf-214	173	21	al	al	PROPN
gujaf-214	173	22	.	.	PUNCT
gujaf-214	174	1	(	(	PUNCT
gujaf-214	174	2	2016	2016	NUM
gujaf-214	174	3	)	)	PUNCT
gujaf-214	174	4	argued	argue	VERB
gujaf-214	174	5	that	that	SCONJ
gujaf-214	174	6	the	the	DET
gujaf-214	174	7	strategic	strategic	ADJ
gujaf-214	174	8	choices	choice	NOUN
gujaf-214	174	9	taken	take	VERB
gujaf-214	174	10	by	by	ADP
gujaf-214	174	11	committee	committee	NOUN
gujaf-214	174	12	members	member	NOUN
gujaf-214	174	13	depend	depend	VERB
gujaf-214	174	14	on	on	ADP
gujaf-214	174	15	the	the	DET
gujaf-214	174	16	ramification	ramification	NOUN
gujaf-214	174	17	of	of	ADP
gujaf-214	174	18	their	their	PRON
gujaf-214	174	19	observable	observable	ADJ
gujaf-214	174	20	characteristics	characteristic	NOUN
gujaf-214	174	21	.	.	PUNCT
gujaf-214	175	1	as	as	ADP
gujaf-214	175	2	such	such	ADJ
gujaf-214	175	3	,	,	PUNCT
gujaf-214	175	4	we	we	PRON
gujaf-214	175	5	can	can	AUX
gujaf-214	175	6	theorize	theorize	VERB
gujaf-214	175	7	that	that	SCONJ
gujaf-214	175	8	the	the	DET
gujaf-214	175	9	optimum	optimum	ADJ
gujaf-214	175	10	committee	committee	NOUN
gujaf-214	175	11	structure	structure	NOUN
gujaf-214	175	12	when	when	SCONJ
gujaf-214	175	13	combined	combine	VERB
gujaf-214	175	14	with	with	ADP
gujaf-214	175	15	certain	certain	ADJ
gujaf-214	175	16	attributes	attribute	NOUN
gujaf-214	175	17	of	of	ADP
gujaf-214	175	18	committee	committee	NOUN
gujaf-214	175	19	members	member	NOUN
gujaf-214	175	20	may	may	AUX
gujaf-214	175	21	result	result	VERB
gujaf-214	175	22	in	in	ADP
gujaf-214	175	23	qualitative	qualitative	ADJ
gujaf-214	175	24	risk	risk	NOUN
gujaf-214	175	25	disclosures	disclosure	NOUN
gujaf-214	175	26	.	.	PUNCT
gujaf-214	176	1	review	review	NOUN
gujaf-214	176	2	of	of	ADP
gujaf-214	176	3	empirical	empirical	ADJ
gujaf-214	176	4	literature	literature	NOUN
gujaf-214	176	5	and	and	CCONJ
gujaf-214	176	6	hypotheses	hypothese	VERB
gujaf-214	176	7	development	development	NOUN
gujaf-214	176	8	risk	risk	NOUN
gujaf-214	176	9	committee	committee	NOUN
gujaf-214	176	10	expertise	expertise	NOUN
gujaf-214	176	11	and	and	CCONJ
gujaf-214	176	12	risk	risk	NOUN
gujaf-214	176	13	disclosure	disclosure	NOUN
gujaf-214	176	14	quality	quality	NOUN
gujaf-214	176	15	al	al	PROPN
gujaf-214	176	16	-	-	PUNCT
gujaf-214	176	17	hadi	hadi	PROPN
gujaf-214	176	18	(	(	PUNCT
gujaf-214	176	19	2015	2015	NUM
gujaf-214	176	20	)	)	PUNCT
gujaf-214	176	21	in	in	ADP
gujaf-214	176	22	a	a	DET
gujaf-214	176	23	research	research	NOUN
gujaf-214	176	24	study	study	NOUN
gujaf-214	176	25	of	of	ADP
gujaf-214	176	26	listed	list	VERB
gujaf-214	176	27	financial	financial	ADJ
gujaf-214	176	28	firms	firm	NOUN
gujaf-214	176	29	in	in	ADP
gujaf-214	176	30	gulf	gulf	PROPN
gujaf-214	176	31	cooperation	cooperation	NOUN
gujaf-214	176	32	countries	country	NOUN
gujaf-214	176	33	observed	observe	VERB
gujaf-214	176	34	that	that	SCONJ
gujaf-214	176	35	risk	risk	NOUN
gujaf-214	176	36	committee	committee	NOUN
gujaf-214	176	37	expertise	expertise	NOUN
gujaf-214	176	38	has	have	VERB
gujaf-214	176	39	a	a	DET
gujaf-214	176	40	significant	significant	ADJ
gujaf-214	176	41	positive	positive	ADJ
gujaf-214	176	42	impact	impact	NOUN
gujaf-214	176	43	on	on	ADP
gujaf-214	176	44	market	market	NOUN
gujaf-214	176	45	risk	risk	NOUN
gujaf-214	176	46	disclosure	disclosure	NOUN
gujaf-214	176	47	quality	quality	NOUN
gujaf-214	176	48	,	,	PUNCT
gujaf-214	176	49	thus	thus	ADV
gujaf-214	176	50	,	,	PUNCT
gujaf-214	176	51	concluding	conclude	VERB
gujaf-214	176	52	that	that	SCONJ
gujaf-214	176	53	qualified	qualified	ADJ
gujaf-214	176	54	and	and	CCONJ
gujaf-214	176	55	experienced	experienced	ADJ
gujaf-214	176	56	directors	director	NOUN
gujaf-214	176	57	have	have	VERB
gujaf-214	176	58	a	a	DET
gujaf-214	176	59	better	well	ADJ
gujaf-214	176	60	understanding	understanding	NOUN
gujaf-214	176	61	of	of	ADP
gujaf-214	176	62	and	and	CCONJ
gujaf-214	176	63	application	application	NOUN
gujaf-214	176	64	of	of	ADP
gujaf-214	176	65	risk	risk	NOUN
gujaf-214	176	66	management	management	NOUN
gujaf-214	176	67	policies	policy	NOUN
gujaf-214	176	68	and	and	CCONJ
gujaf-214	176	69	accounting	account	VERB
gujaf-214	176	70	best	good	ADJ
gujaf-214	176	71	practices	practice	NOUN
gujaf-214	176	72	in	in	ADP
gujaf-214	176	73	the	the	DET
gujaf-214	176	74	risk	risk	NOUN
gujaf-214	176	75	management	management	NOUN
gujaf-214	176	76	.	.	PUNCT
gujaf-214	176	77	.	.	PUNCT
gujaf-214	177	1	this	this	PRON
gujaf-214	177	2	improves	improve	VERB
gujaf-214	177	3	the	the	DET
gujaf-214	177	4	committee	committee	NOUN
gujaf-214	177	5	's	's	PART
gujaf-214	177	6	effectiveness	effectiveness	NOUN
gujaf-214	177	7	in	in	ADP
gujaf-214	177	8	risk	risk	NOUN
gujaf-214	177	9	monitoring	monitoring	NOUN
gujaf-214	177	10	and	and	CCONJ
gujaf-214	177	11	reporting	reporting	NOUN
gujaf-214	177	12	.	.	PUNCT
gujaf-214	178	1	this	this	DET
gujaf-214	178	2	result	result	NOUN
gujaf-214	178	3	is	be	AUX
gujaf-214	178	4	in	in	ADP
gujaf-214	178	5	conformity	conformity	NOUN
gujaf-214	178	6	with	with	ADP
gujaf-214	178	7	the	the	DET
gujaf-214	178	8	findings	finding	NOUN
gujaf-214	178	9	of	of	ADP
gujaf-214	178	10	jia	jia	PROPN
gujaf-214	178	11	et	et	PROPN
gujaf-214	178	12	al	al	PROPN
gujaf-214	178	13	.	.	PROPN
gujaf-214	179	1	(	(	PUNCT
gujaf-214	179	2	2019	2019	NUM
gujaf-214	179	3	)	)	PUNCT
gujaf-214	179	4	who	who	PRON
gujaf-214	179	5	also	also	ADV
gujaf-214	179	6	found	find	VERB
gujaf-214	179	7	that	that	SCONJ
gujaf-214	179	8	the	the	DET
gujaf-214	179	9	expertise	expertise	NOUN
gujaf-214	179	10	of	of	ADP
gujaf-214	179	11	the	the	DET
gujaf-214	179	12	risk	risk	NOUN
gujaf-214	179	13	committee	committee	NOUN
gujaf-214	179	14	represented	represent	VERB
gujaf-214	179	15	by	by	ADP
gujaf-214	179	16	human	human	ADJ
gujaf-214	179	17	capital	capital	NOUN
gujaf-214	179	18	has	have	VERB
gujaf-214	179	19	a	a	DET
gujaf-214	179	20	significant	significant	ADJ
gujaf-214	179	21	positive	positive	ADJ
gujaf-214	179	22	impact	impact	NOUN
gujaf-214	179	23	on	on	ADP
gujaf-214	179	24	the	the	DET
gujaf-214	179	25	rdq	rdq	NOUN
gujaf-214	179	26	of	of	ADP
gujaf-214	179	27	top	top	ADJ
gujaf-214	179	28	100	100	NUM
gujaf-214	179	29	australian	australian	ADJ
gujaf-214	179	30	securities	security	NOUN
gujaf-214	179	31	exchange	exchange	NOUN
gujaf-214	179	32	listed	list	VERB
gujaf-214	179	33	firms	firm	NOUN
gujaf-214	179	34	.	.	PUNCT
gujaf-214	180	1	similarly	similarly	ADV
gujaf-214	180	2	,	,	PUNCT
gujaf-214	180	3	aldhamari	aldhamari	PROPN
gujaf-214	180	4	,	,	PUNCT
gujaf-214	180	5	nor	nor	CCONJ
gujaf-214	180	6	,	,	PUNCT
gujaf-214	180	7	boudiab	boudiab	NOUN
gujaf-214	180	8	&	&	CCONJ
gujaf-214	180	9	mas’ud	mas’ud	ADJ
gujaf-214	180	10	(	(	PUNCT
gujaf-214	180	11	2020	2020	NUM
gujaf-214	180	12	)	)	PUNCT
gujaf-214	180	13	in	in	ADP
gujaf-214	180	14	a	a	DET
gujaf-214	180	15	study	study	NOUN
gujaf-214	180	16	of	of	ADP
gujaf-214	180	17	malaysian	malaysian	ADJ
gujaf-214	180	18	financial	financial	ADJ
gujaf-214	180	19	firms	firm	NOUN
gujaf-214	180	20	from	from	ADP
gujaf-214	180	21	from	from	ADP
gujaf-214	180	22	2004	2004	NUM
gujaf-214	180	23	to	to	ADP
gujaf-214	180	24	2018	2018	NUM
gujaf-214	180	25	observed	observe	VERB
gujaf-214	180	26	that	that	SCONJ
gujaf-214	180	27	risk	risk	NOUN
gujaf-214	180	28	committee	committee	NOUN
gujaf-214	180	29	financial	financial	ADJ
gujaf-214	180	30	expertise	expertise	NOUN
gujaf-214	180	31	has	have	VERB
gujaf-214	180	32	a	a	DET
gujaf-214	180	33	significant	significant	ADJ
gujaf-214	180	34	impact	impact	NOUN
gujaf-214	180	35	on	on	ADP
gujaf-214	180	36	corporate	corporate	ADJ
gujaf-214	180	37	financial	financial	ADJ
gujaf-214	180	38	performance	performance	NOUN
gujaf-214	180	39	.	.	PUNCT
gujaf-214	181	1	furthermore	furthermore	ADV
gujaf-214	181	2	,	,	PUNCT
gujaf-214	181	3	the	the	DET
gujaf-214	181	4	study	study	NOUN
gujaf-214	181	5	indicated	indicate	VERB
gujaf-214	181	6	that	that	SCONJ
gujaf-214	181	7	qualified	qualified	ADJ
gujaf-214	181	8	directors	director	NOUN
gujaf-214	181	9	on	on	ADP
gujaf-214	181	10	the	the	DET
gujaf-214	181	11	risk	risk	NOUN
gujaf-214	181	12	committee	committee	NOUN
gujaf-214	181	13	can	can	AUX
gujaf-214	181	14	protect	protect	VERB
gujaf-214	181	15	the	the	DET
gujaf-214	181	16	company	company	NOUN
gujaf-214	181	17	's	's	PART
gujaf-214	181	18	interests	interest	NOUN
gujaf-214	181	19	,	,	PUNCT
gujaf-214	181	20	particularly	particularly	ADV
gujaf-214	181	21	through	through	ADP
gujaf-214	181	22	increasing	increase	VERB
gujaf-214	181	23	openness	openness	NOUN
gujaf-214	181	24	in	in	ADP
gujaf-214	181	25	risk	risk	NOUN
gujaf-214	181	26	management	management	NOUN
gujaf-214	181	27	and	and	CCONJ
gujaf-214	181	28	reporting	reporting	NOUN
gujaf-214	181	29	.	.	PUNCT
gujaf-214	182	1	furthermore	furthermore	ADV
gujaf-214	182	2	,	,	PUNCT
gujaf-214	182	3	qualified	qualified	ADJ
gujaf-214	182	4	directors	director	NOUN
gujaf-214	182	5	will	will	AUX
gujaf-214	182	6	ensure	ensure	VERB
gujaf-214	182	7	that	that	SCONJ
gujaf-214	182	8	firms	firm	NOUN
gujaf-214	182	9	strictly	strictly	ADV
gujaf-214	182	10	adhere	adhere	VERB
gujaf-214	182	11	to	to	ADP
gujaf-214	182	12	good	good	ADJ
gujaf-214	182	13	risk	risk	NOUN
gujaf-214	182	14	management	management	NOUN
gujaf-214	182	15	practices	practice	NOUN
gujaf-214	182	16	especially	especially	ADV
gujaf-214	182	17	in	in	ADP
gujaf-214	182	18	the	the	DET
gujaf-214	182	19	area	area	NOUN
gujaf-214	182	20	of	of	ADP
gujaf-214	182	21	risk	risk	NOUN
gujaf-214	182	22	oversight	oversight	NOUN
gujaf-214	182	23	and	and	CCONJ
gujaf-214	182	24	reporting	reporting	NOUN
gujaf-214	182	25	.	.	PUNCT
gujaf-214	183	1	in	in	ADP
gujaf-214	183	2	a	a	DET
gujaf-214	183	3	research	research	NOUN
gujaf-214	183	4	study	study	NOUN
gujaf-214	183	5	of	of	ADP
gujaf-214	183	6	twelve	twelve	NUM
gujaf-214	183	7	deposit	deposit	NOUN
gujaf-214	183	8	money	money	NOUN
gujaf-214	183	9	banks	bank	NOUN
gujaf-214	183	10	listed	list	VERB
gujaf-214	183	11	on	on	ADP
gujaf-214	183	12	the	the	DET
gujaf-214	183	13	nigerian	nigerian	ADJ
gujaf-214	183	14	exchange	exchange	NOUN
gujaf-214	183	15	group	group	NOUN
gujaf-214	183	16	(	(	PUNCT
gujaf-214	183	17	ngx	ngx	PROPN
gujaf-214	183	18	)	)	PUNCT
gujaf-214	183	19	from	from	ADP
gujaf-214	183	20	2009	2009	NUM
gujaf-214	183	21	to	to	ADP
gujaf-214	183	22	2020	2020	NUM
gujaf-214	183	23	,	,	PUNCT
gujaf-214	183	24	aliyu	aliyu	NOUN
gujaf-214	183	25	et	et	PROPN
gujaf-214	183	26	al	al	PROPN
gujaf-214	183	27	.	.	PROPN
gujaf-214	184	1	(	(	PUNCT
gujaf-214	184	2	2023	2023	NUM
gujaf-214	184	3	)	)	PUNCT
gujaf-214	184	4	observed	observe	VERB
gujaf-214	184	5	that	that	SCONJ
gujaf-214	184	6	risk	risk	NOUN
gujaf-214	184	7	committee	committee	NOUN
gujaf-214	184	8	expertise	expertise	NOUN
gujaf-214	184	9	substantially	substantially	ADV
gujaf-214	184	10	reduces	reduce	VERB
gujaf-214	184	11	risk	risk	NOUN
gujaf-214	184	12	taking	taking	NOUN
gujaf-214	184	13	.	.	PUNCT
gujaf-214	185	1	thus	thus	ADV
gujaf-214	185	2	,	,	PUNCT
gujaf-214	185	3	aliyu	aliyu	NOUN
gujaf-214	185	4	et	et	PROPN
gujaf-214	185	5	al	al	PROPN
gujaf-214	185	6	.	.	PROPN
gujaf-214	185	7	(	(	PUNCT
gujaf-214	185	8	2023	2023	NUM
gujaf-214	185	9	)	)	PUNCT
gujaf-214	185	10	concluded	conclude	VERB
gujaf-214	185	11	that	that	SCONJ
gujaf-214	185	12	the	the	DET
gujaf-214	185	13	risk	risk	NOUN
gujaf-214	185	14	committee	committee	NOUN
gujaf-214	185	15	's	's	PART
gujaf-214	185	16	knowledge	knowledge	NOUN
gujaf-214	185	17	provides	provide	VERB
gujaf-214	185	18	the	the	DET
gujaf-214	185	19	necessary	necessary	ADJ
gujaf-214	185	20	competency	competency	NOUN
gujaf-214	185	21	and	and	CCONJ
gujaf-214	185	22	independence	independence	NOUN
gujaf-214	185	23	to	to	PART
gujaf-214	185	24	efficiently	efficiently	ADV
gujaf-214	185	25	oversee	oversee	VERB
gujaf-214	185	26	risk	risk	NOUN
gujaf-214	185	27	-	-	PUNCT
gujaf-214	185	28	taking	taking	NOUN
gujaf-214	185	29	.	.	PUNCT
gujaf-214	186	1	the	the	DET
gujaf-214	186	2	findings	finding	NOUN
gujaf-214	186	3	of	of	ADP
gujaf-214	186	4	dezoort	dezoort	NOUN
gujaf-214	186	5	and	and	CCONJ
gujaf-214	186	6	salterio	salterio	NOUN
gujaf-214	186	7	(	(	PUNCT
gujaf-214	186	8	2001	2001	NUM
gujaf-214	186	9	)	)	PUNCT
gujaf-214	186	10	,	,	PUNCT
gujaf-214	186	11	agrawal	agrawal	PROPN
gujaf-214	186	12	and	and	CCONJ
gujaf-214	186	13	chadha	chadha	PROPN
gujaf-214	186	14	(	(	PUNCT
gujaf-214	186	15	2005	2005	NUM
gujaf-214	186	16	)	)	PUNCT
gujaf-214	186	17	,	,	PUNCT
gujaf-214	186	18	dhaliwal	dhaliwal	PROPN
gujaf-214	186	19	et	et	PROPN
gujaf-214	186	20	al	al	PROPN
gujaf-214	186	21	.	.	PROPN
gujaf-214	186	22	(	(	PUNCT
gujaf-214	186	23	2010	2010	NUM
gujaf-214	186	24	)	)	PUNCT
gujaf-214	186	25	,	,	PUNCT
gujaf-214	186	26	buckby	buckby	NOUN
gujaf-214	186	27	et	et	PROPN
gujaf-214	186	28	al	al	PROPN
gujaf-214	186	29	.	.	PROPN
gujaf-214	186	30	(	(	PUNCT
gujaf-214	186	31	2015	2015	NUM
gujaf-214	186	32	)	)	PUNCT
gujaf-214	186	33	,	,	PUNCT
gujaf-214	186	34	al	al	PROPN
gujaf-214	186	35	-	-	PUNCT
gujaf-214	186	36	maghzoum	maghzoum	NOUN
gujaf-214	186	37	et	et	PROPN
gujaf-214	186	38	al	al	PROPN
gujaf-214	186	39	.	.	PUNCT
gujaf-214	186	40	(	(	PUNCT
gujaf-214	186	41	2016	2016	NUM
gujaf-214	186	42	)	)	PUNCT
gujaf-214	186	43	and	and	CCONJ
gujaf-214	186	44	zango	zango	PROPN
gujaf-214	186	45	,	,	PUNCT
gujaf-214	186	46	kamardin	kamardin	NOUN
gujaf-214	186	47	and	and	CCONJ
gujaf-214	186	48	ishak	ishak	NOUN
gujaf-214	186	49	(	(	PUNCT
gujaf-214	186	50	2016	2016	NUM
gujaf-214	186	51	)	)	PUNCT
gujaf-214	186	52	,	,	PUNCT
gujaf-214	186	53	and	and	CCONJ
gujaf-214	186	54	also	also	ADV
gujaf-214	186	55	contended	contend	VERB
gujaf-214	186	56	that	that	SCONJ
gujaf-214	186	57	the	the	DET
gujaf-214	186	58	expertise	expertise	NOUN
gujaf-214	186	59	,	,	PUNCT
gujaf-214	186	60	qualification	qualification	NOUN
gujaf-214	186	61	and	and	CCONJ
gujaf-214	186	62	knowledge	knowledge	NOUN
gujaf-214	186	63	of	of	ADP
gujaf-214	186	64	directors	director	NOUN
gujaf-214	186	65	on	on	ADP
gujaf-214	186	66	the	the	DET
gujaf-214	186	67	board	board	NOUN
gujaf-214	186	68	and	and	CCONJ
gujaf-214	186	69	committees	committee	NOUN
gujaf-214	186	70	results	result	VERB
gujaf-214	186	71	in	in	ADP
gujaf-214	186	72	effective	effective	ADJ
gujaf-214	186	73	monitoring	monitoring	NOUN
gujaf-214	186	74	and	and	CCONJ
gujaf-214	186	75	improved	improved	ADJ
gujaf-214	186	76	levels	level	NOUN
gujaf-214	186	77	of	of	ADP
gujaf-214	186	78	risk	risk	NOUN
gujaf-214	186	79	disclosure	disclosure	NOUN
gujaf-214	186	80	in	in	ADP
gujaf-214	186	81	corporate	corporate	ADJ
gujaf-214	186	82	firms	firm	NOUN
gujaf-214	186	83	.	.	PUNCT
gujaf-214	187	1	on	on	ADP
gujaf-214	187	2	the	the	DET
gujaf-214	187	3	other	other	ADJ
gujaf-214	187	4	hand	hand	NOUN
gujaf-214	187	5	,	,	PUNCT
gujaf-214	187	6	abdullah	abdullah	PROPN
gujaf-214	187	7	et	et	PROPN
gujaf-214	187	8	al	al	PROPN
gujaf-214	187	9	.	.	PROPN
gujaf-214	187	10	(	(	PUNCT
gujaf-214	187	11	2017	2017	NUM
gujaf-214	187	12	)	)	PUNCT
gujaf-214	187	13	observed	observe	VERB
gujaf-214	187	14	that	that	SCONJ
gujaf-214	187	15	risk	risk	NOUN
gujaf-214	187	16	committee	committee	NOUN
gujaf-214	187	17	expertise	expertise	NOUN
gujaf-214	187	18	had	have	VERB
gujaf-214	187	19	no	no	DET
gujaf-214	187	20	infleunce	infleunce	NOUN
gujaf-214	187	21	on	on	ADP
gujaf-214	187	22	the	the	DET
gujaf-214	187	23	disclosure	disclosure	NOUN
gujaf-214	187	24	of	of	ADP
gujaf-214	187	25	hedge	hedge	NOUN
gujaf-214	187	26	related	relate	VERB
gujaf-214	187	27	information	information	NOUN
gujaf-214	187	28	in	in	ADP
gujaf-214	187	29	malaysia	malaysia	PROPN
gujaf-214	187	30	.	.	PUNCT
gujaf-214	188	1	similarly	similarly	ADV
gujaf-214	188	2	,	,	PUNCT
gujaf-214	188	3	viljoen	viljoen	VERB
gujaf-214	188	4	et	et	PROPN
gujaf-214	188	5	al	al	PROPN
gujaf-214	188	6	.	.	PUNCT
gujaf-214	189	1	(	(	PUNCT
gujaf-214	189	2	2016	2016	NUM
gujaf-214	189	3	)	)	PUNCT
gujaf-214	189	4	in	in	ADP
gujaf-214	189	5	an	an	DET
gujaf-214	189	6	empirical	empirical	ADJ
gujaf-214	189	7	study	study	NOUN
gujaf-214	189	8	of	of	ADP
gujaf-214	189	9	40	40	NUM
gujaf-214	189	10	non	non	ADJ
gujaf-214	189	11	-	-	ADJ
gujaf-214	189	12	financial	financial	ADJ
gujaf-214	189	13	firms	firm	NOUN
gujaf-214	189	14	listed	list	VERB
gujaf-214	189	15	gusau	gusau	ADJ
gujaf-214	189	16	journal	journal	NOUN
gujaf-214	189	17	of	of	ADP
gujaf-214	189	18	accounting	accounting	NOUN
gujaf-214	189	19	and	and	CCONJ
gujaf-214	189	20	finance	finance	NOUN
gujaf-214	189	21	,	,	PUNCT
gujaf-214	189	22	vol	vol	NOUN
gujaf-214	189	23	.	.	PROPN
gujaf-214	189	24	4	4	NUM
gujaf-214	189	25	,	,	PUNCT
gujaf-214	189	26	issue	issue	NOUN
gujaf-214	189	27	1	1	NUM
gujaf-214	189	28	,	,	PUNCT
gujaf-214	189	29	april	april	PROPN
gujaf-214	189	30	,	,	PUNCT
gujaf-214	189	31	2023	2023	NUM
gujaf-214	189	32	199	199	NUM
gujaf-214	189	33	on	on	ADP
gujaf-214	189	34	the	the	DET
gujaf-214	189	35	johannesburg	johannesburg	PROPN
gujaf-214	189	36	stock	stock	PROPN
gujaf-214	189	37	exchange	exchange	PROPN
gujaf-214	189	38	(	(	PUNCT
gujaf-214	189	39	jse	jse	PROPN
gujaf-214	189	40	)	)	PUNCT
gujaf-214	189	41	in	in	ADP
gujaf-214	189	42	south	south	PROPN
gujaf-214	189	43	africa	africa	PROPN
gujaf-214	189	44	from	from	ADP
gujaf-214	189	45	2011	2011	NUM
gujaf-214	189	46	-	-	SYM
gujaf-214	189	47	2012	2012	NUM
gujaf-214	189	48	observed	observe	VERB
gujaf-214	189	49	that	that	SCONJ
gujaf-214	189	50	risk	risk	NOUN
gujaf-214	189	51	committee	committee	NOUN
gujaf-214	189	52	expertise	expertise	NOUN
gujaf-214	189	53	has	have	VERB
gujaf-214	189	54	no	no	DET
gujaf-214	189	55	impact	impact	NOUN
gujaf-214	189	56	on	on	ADP
gujaf-214	189	57	the	the	DET
gujaf-214	189	58	extent	extent	NOUN
gujaf-214	189	59	of	of	ADP
gujaf-214	189	60	risk	risk	NOUN
gujaf-214	189	61	disclosure	disclosure	NOUN
gujaf-214	189	62	.	.	PUNCT
gujaf-214	190	1	this	this	DET
gujaf-214	190	2	position	position	NOUN
gujaf-214	190	3	is	be	AUX
gujaf-214	190	4	also	also	ADV
gujaf-214	190	5	supported	support	VERB
gujaf-214	190	6	by	by	ADP
gujaf-214	190	7	the	the	DET
gujaf-214	190	8	findings	finding	NOUN
gujaf-214	190	9	of	of	ADP
gujaf-214	190	10	allini	allini	PROPN
gujaf-214	190	11	et	et	PROPN
gujaf-214	190	12	al	al	PROPN
gujaf-214	190	13	.	.	PROPN
gujaf-214	191	1	(	(	PUNCT
gujaf-214	191	2	2015	2015	NUM
gujaf-214	191	3	)	)	PUNCT
gujaf-214	191	4	that	that	PRON
gujaf-214	191	5	found	find	VERB
gujaf-214	191	6	an	an	DET
gujaf-214	191	7	inverse	inverse	NOUN
gujaf-214	191	8	relationship	relationship	NOUN
gujaf-214	191	9	between	between	ADP
gujaf-214	191	10	expertise	expertise	NOUN
gujaf-214	191	11	and	and	CCONJ
gujaf-214	191	12	risk	risk	NOUN
gujaf-214	191	13	disclosure	disclosure	NOUN
gujaf-214	191	14	.	.	PUNCT
gujaf-214	192	1	on	on	ADP
gujaf-214	192	2	the	the	DET
gujaf-214	192	3	basis	basis	NOUN
gujaf-214	192	4	of	of	ADP
gujaf-214	192	5	the	the	DET
gujaf-214	192	6	mixed	mixed	ADJ
gujaf-214	192	7	findings	finding	NOUN
gujaf-214	192	8	in	in	ADP
gujaf-214	192	9	the	the	DET
gujaf-214	192	10	literature	literature	NOUN
gujaf-214	192	11	,	,	PUNCT
gujaf-214	192	12	the	the	DET
gujaf-214	192	13	following	follow	VERB
gujaf-214	192	14	hypothesis	hypothesis	NOUN
gujaf-214	192	15	is	be	AUX
gujaf-214	192	16	developed	develop	VERB
gujaf-214	192	17	:	:	PUNCT
gujaf-214	192	18	ha1	ha1	NOUN
gujaf-214	192	19	:	:	PUNCT
gujaf-214	192	20	risk	risk	NOUN
gujaf-214	192	21	committee	committee	NOUN
gujaf-214	192	22	expertise	expertise	NOUN
gujaf-214	192	23	has	have	VERB
gujaf-214	192	24	a	a	DET
gujaf-214	192	25	positive	positive	ADJ
gujaf-214	192	26	impact	impact	NOUN
gujaf-214	192	27	on	on	ADP
gujaf-214	192	28	the	the	DET
gujaf-214	192	29	risk	risk	NOUN
gujaf-214	192	30	disclosure	disclosure	NOUN
gujaf-214	192	31	quality	quality	NOUN
gujaf-214	192	32	of	of	ADP
gujaf-214	192	33	listed	list	VERB
gujaf-214	192	34	insurance	insurance	NOUN
gujaf-214	192	35	firms	firm	NOUN
gujaf-214	192	36	in	in	ADP
gujaf-214	192	37	nigeria	nigeria	PROPN
gujaf-214	192	38	3	3	NUM
gujaf-214	192	39	.	.	PUNCT
gujaf-214	192	40	research	research	NOUN
gujaf-214	192	41	methodology	methodology	NOUN
gujaf-214	192	42	the	the	DET
gujaf-214	192	43	population	population	NOUN
gujaf-214	192	44	of	of	ADP
gujaf-214	192	45	the	the	DET
gujaf-214	192	46	study	study	NOUN
gujaf-214	192	47	is	be	AUX
gujaf-214	192	48	made	make	VERB
gujaf-214	192	49	up	up	ADP
gujaf-214	192	50	of	of	ADP
gujaf-214	192	51	21	21	NUM
gujaf-214	192	52	listed	list	VERB
gujaf-214	192	53	insurance	insurance	NOUN
gujaf-214	192	54	firms	firm	NOUN
gujaf-214	192	55	in	in	ADP
gujaf-214	192	56	nigeria	nigeria	PROPN
gujaf-214	192	57	(	(	PUNCT
gujaf-214	192	58	nse	nse	NOUN
gujaf-214	192	59	website	website	NOUN
gujaf-214	192	60	,	,	PUNCT
gujaf-214	192	61	2021	2021	NUM
gujaf-214	192	62	)	)	PUNCT
gujaf-214	192	63	.	.	PUNCT
gujaf-214	193	1	using	use	VERB
gujaf-214	193	2	the	the	DET
gujaf-214	193	3	filtering	filter	VERB
gujaf-214	193	4	technique	technique	NOUN
gujaf-214	193	5	,	,	PUNCT
gujaf-214	193	6	4	4	NUM
gujaf-214	193	7	firms	firm	NOUN
gujaf-214	193	8	delisted	delist	VERB
gujaf-214	193	9	by	by	ADP
gujaf-214	193	10	the	the	DET
gujaf-214	193	11	nse	nse	NOUN
gujaf-214	193	12	over	over	ADP
gujaf-214	193	13	the	the	DET
gujaf-214	193	14	period	period	NOUN
gujaf-214	193	15	of	of	ADP
gujaf-214	193	16	the	the	DET
gujaf-214	193	17	research	research	NOUN
gujaf-214	193	18	(	(	PUNCT
gujaf-214	193	19	2011	2011	NUM
gujaf-214	193	20	-	-	SYM
gujaf-214	193	21	2021	2021	NUM
gujaf-214	193	22	)	)	PUNCT
gujaf-214	193	23	were	be	AUX
gujaf-214	193	24	filtered	filter	VERB
gujaf-214	193	25	to	to	PART
gujaf-214	193	26	obtain	obtain	VERB
gujaf-214	193	27	a	a	DET
gujaf-214	193	28	new	new	ADJ
gujaf-214	193	29	population	population	NOUN
gujaf-214	193	30	of	of	ADP
gujaf-214	193	31	17	17	NUM
gujaf-214	193	32	firms	firm	NOUN
gujaf-214	193	33	,	,	PUNCT
gujaf-214	193	34	consistent	consistent	ADJ
gujaf-214	193	35	with	with	ADP
gujaf-214	193	36	helbok	helbok	PROPN
gujaf-214	193	37	and	and	CCONJ
gujaf-214	193	38	wagner	wagner	PROPN
gujaf-214	193	39	(	(	PUNCT
gujaf-214	193	40	2006	2006	NUM
gujaf-214	193	41	)	)	PUNCT
gujaf-214	193	42	.	.	PUNCT
gujaf-214	194	1	because	because	SCONJ
gujaf-214	194	2	the	the	DET
gujaf-214	194	3	population	population	NOUN
gujaf-214	194	4	was	be	AUX
gujaf-214	194	5	small	small	ADJ
gujaf-214	194	6	and	and	CCONJ
gujaf-214	194	7	the	the	DET
gujaf-214	194	8	study	study	NOUN
gujaf-214	194	9	data	datum	NOUN
gujaf-214	194	10	were	be	AUX
gujaf-214	194	11	readily	readily	ADV
gujaf-214	194	12	accessible	accessible	ADJ
gujaf-214	194	13	from	from	ADP
gujaf-214	194	14	the	the	DET
gujaf-214	194	15	data	datum	NOUN
gujaf-214	194	16	base	base	NOUN
gujaf-214	194	17	of	of	ADP
gujaf-214	194	18	the	the	DET
gujaf-214	194	19	nigerian	nigerian	ADJ
gujaf-214	194	20	stock	stock	NOUN
gujaf-214	194	21	exchange	exchange	PROPN
gujaf-214	194	22	and	and	CCONJ
gujaf-214	194	23	the	the	DET
gujaf-214	194	24	corporate	corporate	ADJ
gujaf-214	194	25	websites	website	NOUN
gujaf-214	194	26	of	of	ADP
gujaf-214	194	27	the	the	DET
gujaf-214	194	28	insurance	insurance	NOUN
gujaf-214	194	29	firms	firm	NOUN
gujaf-214	194	30	,	,	PUNCT
gujaf-214	194	31	the	the	DET
gujaf-214	194	32	population	population	NOUN
gujaf-214	194	33	was	be	AUX
gujaf-214	194	34	employed	employ	VERB
gujaf-214	194	35	as	as	ADP
gujaf-214	194	36	the	the	DET
gujaf-214	194	37	sample	sample	NOUN
gujaf-214	194	38	for	for	ADP
gujaf-214	194	39	the	the	DET
gujaf-214	194	40	study	study	NOUN
gujaf-214	194	41	using	use	VERB
gujaf-214	194	42	the	the	DET
gujaf-214	194	43	census	census	NOUN
gujaf-214	194	44	sampling	sample	VERB
gujaf-214	194	45	technique	technique	NOUN
gujaf-214	194	46	.	.	PUNCT
gujaf-214	195	1	this	this	PRON
gujaf-214	195	2	is	be	AUX
gujaf-214	195	3	consistent	consistent	ADJ
gujaf-214	195	4	with	with	ADP
gujaf-214	195	5	samaila	samaila	PROPN
gujaf-214	195	6	(	(	PUNCT
gujaf-214	195	7	2014	2014	NUM
gujaf-214	195	8	)	)	PUNCT
gujaf-214	195	9	.	.	PUNCT
gujaf-214	196	1	manual	manual	ADJ
gujaf-214	196	2	content	content	NOUN
gujaf-214	196	3	analysis	analysis	NOUN
gujaf-214	196	4	was	be	AUX
gujaf-214	196	5	employed	employ	VERB
gujaf-214	196	6	to	to	PART
gujaf-214	196	7	collect	collect	VERB
gujaf-214	196	8	the	the	DET
gujaf-214	196	9	data	datum	NOUN
gujaf-214	196	10	on	on	ADP
gujaf-214	196	11	risk	risk	NOUN
gujaf-214	196	12	disclosure	disclosure	NOUN
gujaf-214	196	13	quality	quality	NOUN
gujaf-214	196	14	.	.	PUNCT
gujaf-214	197	1	texts	text	NOUN
gujaf-214	197	2	and	and	CCONJ
gujaf-214	197	3	sentences	sentence	NOUN
gujaf-214	197	4	in	in	ADP
gujaf-214	197	5	the	the	DET
gujaf-214	197	6	annual	annual	ADJ
gujaf-214	197	7	reports	report	NOUN
gujaf-214	197	8	were	be	AUX
gujaf-214	197	9	reviewed	review	VERB
gujaf-214	197	10	and	and	CCONJ
gujaf-214	197	11	examined	examine	VERB
gujaf-214	197	12	in	in	ADP
gujaf-214	197	13	order	order	NOUN
gujaf-214	197	14	to	to	PART
gujaf-214	197	15	classify	classify	VERB
gujaf-214	197	16	whether	whether	SCONJ
gujaf-214	197	17	they	they	PRON
gujaf-214	197	18	were	be	AUX
gujaf-214	197	19	risk	risk	NOUN
gujaf-214	197	20	disclosures	disclosure	NOUN
gujaf-214	197	21	or	or	CCONJ
gujaf-214	197	22	not	not	PART
gujaf-214	197	23	.	.	PUNCT
gujaf-214	198	1	a	a	DET
gujaf-214	198	2	sentence	sentence	NOUN
gujaf-214	198	3	is	be	AUX
gujaf-214	198	4	classified	classify	VERB
gujaf-214	198	5	as	as	ADP
gujaf-214	198	6	a	a	DET
gujaf-214	198	7	risk	risk	NOUN
gujaf-214	198	8	disclosure	disclosure	NOUN
gujaf-214	198	9	if	if	SCONJ
gujaf-214	198	10	it	it	PRON
gujaf-214	198	11	includes	include	VERB
gujaf-214	198	12	,	,	PUNCT
gujaf-214	198	13	among	among	ADP
gujaf-214	198	14	others	other	NOUN
gujaf-214	198	15	,	,	PUNCT
gujaf-214	198	16	“	"	PUNCT
gujaf-214	198	17	forward	forward	ADV
gujaf-214	198	18	-	-	PUNCT
gujaf-214	198	19	looking	look	VERB
gujaf-214	198	20	information	information	NOUN
gujaf-214	198	21	that	that	PRON
gujaf-214	198	22	helps	help	VERB
gujaf-214	198	23	external	external	ADJ
gujaf-214	198	24	investors	investor	NOUN
gujaf-214	198	25	to	to	PART
gujaf-214	198	26	build	build	VERB
gujaf-214	198	27	up	up	ADP
gujaf-214	198	28	a	a	DET
gujaf-214	198	29	point	point	NOUN
gujaf-214	198	30	estimate	estimate	NOUN
gujaf-214	198	31	of	of	ADP
gujaf-214	198	32	future	future	ADJ
gujaf-214	198	33	cash	cash	NOUN
gujaf-214	198	34	flows	flow	NOUN
gujaf-214	198	35	,	,	PUNCT
gujaf-214	198	36	information	information	NOUN
gujaf-214	198	37	on	on	ADP
gujaf-214	198	38	the	the	DET
gujaf-214	198	39	sources	source	NOUN
gujaf-214	198	40	of	of	ADP
gujaf-214	198	41	uncertainty	uncertainty	NOUN
gujaf-214	198	42	surrounding	surround	VERB
gujaf-214	198	43	forecasts	forecast	NOUN
gujaf-214	198	44	of	of	ADP
gujaf-214	198	45	the	the	DET
gujaf-214	198	46	firm	firm	NOUN
gujaf-214	198	47	’s	’s	PART
gujaf-214	198	48	future	future	ADJ
gujaf-214	198	49	cash	cash	NOUN
gujaf-214	198	50	flows	flow	NOUN
gujaf-214	198	51	,	,	PUNCT
gujaf-214	198	52	and	and	CCONJ
gujaf-214	198	53	information	information	NOUN
gujaf-214	198	54	on	on	ADP
gujaf-214	198	55	the	the	DET
gujaf-214	198	56	sources	source	NOUN
gujaf-214	198	57	of	of	ADP
gujaf-214	198	58	non	non	ADJ
gujaf-214	198	59	-	-	ADJ
gujaf-214	198	60	diversifiable	diversifiable	ADJ
gujaf-214	198	61	risk	risk	NOUN
gujaf-214	198	62	that	that	PRON
gujaf-214	198	63	should	should	AUX
gujaf-214	198	64	be	be	AUX
gujaf-214	198	65	included	include	VERB
gujaf-214	198	66	in	in	ADP
gujaf-214	198	67	cost	cost	NOUN
gujaf-214	198	68	of	of	ADP
gujaf-214	198	69	capital	capital	NOUN
gujaf-214	198	70	”	"	PUNCT
gujaf-214	198	71	(	(	PUNCT
gujaf-214	198	72	miihkinen	miihkinen	NOUN
gujaf-214	198	73	,	,	PUNCT
gujaf-214	198	74	2013	2013	NUM
gujaf-214	198	75	,	,	PUNCT
gujaf-214	198	76	p.9	p.9	NOUN
gujaf-214	198	77	)	)	PUNCT
gujaf-214	198	78	.	.	PUNCT
gujaf-214	199	1	in	in	ADP
gujaf-214	199	2	addition	addition	NOUN
gujaf-214	199	3	,	,	PUNCT
gujaf-214	199	4	historical	historical	ADJ
gujaf-214	199	5	statements	statement	NOUN
gujaf-214	199	6	related	relate	VERB
gujaf-214	199	7	to	to	ADP
gujaf-214	199	8	courses	course	NOUN
gujaf-214	199	9	of	of	ADP
gujaf-214	199	10	actions	action	NOUN
gujaf-214	199	11	taken	take	VERB
gujaf-214	199	12	to	to	PART
gujaf-214	199	13	mitigate	mitigate	VERB
gujaf-214	199	14	risks	risk	NOUN
gujaf-214	199	15	and	and	CCONJ
gujaf-214	199	16	other	other	ADJ
gujaf-214	199	17	futuristic	futuristic	ADJ
gujaf-214	199	18	information	information	NOUN
gujaf-214	199	19	on	on	ADP
gujaf-214	199	20	programs	program	NOUN
gujaf-214	199	21	put	put	VERB
gujaf-214	199	22	in	in	ADP
gujaf-214	199	23	place	place	NOUN
gujaf-214	199	24	to	to	PART
gujaf-214	199	25	weaken	weaken	VERB
gujaf-214	199	26	the	the	DET
gujaf-214	199	27	impact	impact	NOUN
gujaf-214	199	28	of	of	ADP
gujaf-214	199	29	future	future	ADJ
gujaf-214	199	30	risks	risk	NOUN
gujaf-214	199	31	faced	face	VERB
gujaf-214	199	32	by	by	ADP
gujaf-214	199	33	a	a	DET
gujaf-214	199	34	company	company	NOUN
gujaf-214	199	35	were	be	AUX
gujaf-214	199	36	classified	classify	VERB
gujaf-214	199	37	as	as	ADP
gujaf-214	199	38	risk	risk	NOUN
gujaf-214	199	39	disclosures	disclosure	NOUN
gujaf-214	199	40	.	.	PUNCT
gujaf-214	200	1	the	the	DET
gujaf-214	200	2	risk	risk	NOUN
gujaf-214	200	3	disclosure	disclosure	NOUN
gujaf-214	200	4	sentences	sentence	NOUN
gujaf-214	200	5	were	be	AUX
gujaf-214	200	6	coded	code	VERB
gujaf-214	200	7	and	and	CCONJ
gujaf-214	200	8	analyzed	analyze	VERB
gujaf-214	200	9	based	base	VERB
gujaf-214	200	10	on	on	ADP
gujaf-214	200	11	a	a	DET
gujaf-214	200	12	risk	risk	NOUN
gujaf-214	200	13	disclosure	disclosure	NOUN
gujaf-214	200	14	checklist	checklist	NOUN
gujaf-214	200	15	developed	develop	VERB
gujaf-214	200	16	by	by	ADP
gujaf-214	200	17	malafronte	malafronte	ADJ
gujaf-214	200	18	and	and	CCONJ
gujaf-214	200	19	starita	starita	NOUN
gujaf-214	200	20	(	(	PUNCT
gujaf-214	200	21	2012	2012	NUM
gujaf-214	200	22	)	)	PUNCT
gujaf-214	200	23	on	on	ADP
gujaf-214	200	24	the	the	DET
gujaf-214	200	25	classes	class	NOUN
gujaf-214	200	26	of	of	ADP
gujaf-214	200	27	risks	risk	NOUN
gujaf-214	200	28	that	that	PRON
gujaf-214	200	29	affect	affect	VERB
gujaf-214	200	30	insurance	insurance	NOUN
gujaf-214	200	31	firms	firm	NOUN
gujaf-214	200	32	.	.	PUNCT
gujaf-214	201	1	the	the	DET
gujaf-214	201	2	main	main	ADJ
gujaf-214	201	3	risk	risk	NOUN
gujaf-214	201	4	topics	topic	NOUN
gujaf-214	201	5	and	and	CCONJ
gujaf-214	201	6	sub	sub	NOUN
gujaf-214	201	7	-	-	NOUN
gujaf-214	201	8	topics	topic	NOUN
gujaf-214	201	9	are	be	AUX
gujaf-214	201	10	shown	show	VERB
gujaf-214	201	11	in	in	ADP
gujaf-214	201	12	appendix	appendix	ADJ
gujaf-214	201	13	a.	a.	NOUN
gujaf-214	201	14	variables	variable	NOUN
gujaf-214	201	15	of	of	ADP
gujaf-214	201	16	the	the	DET
gujaf-214	201	17	study	study	NOUN
gujaf-214	201	18	and	and	CCONJ
gujaf-214	201	19	their	their	PRON
gujaf-214	201	20	measurement	measurement	NOUN
gujaf-214	201	21	the	the	DET
gujaf-214	201	22	study	study	NOUN
gujaf-214	201	23	variables	variable	NOUN
gujaf-214	201	24	were	be	AUX
gujaf-214	201	25	in	in	ADP
gujaf-214	201	26	two	two	NUM
gujaf-214	201	27	sets	set	NOUN
gujaf-214	201	28	.	.	PUNCT
gujaf-214	202	1	these	these	PRON
gujaf-214	202	2	are	be	AUX
gujaf-214	202	3	the	the	DET
gujaf-214	202	4	dependent	dependent	ADJ
gujaf-214	202	5	and	and	CCONJ
gujaf-214	202	6	explanatory	explanatory	ADJ
gujaf-214	202	7	variables	variable	NOUN
gujaf-214	202	8	.	.	PUNCT
gujaf-214	203	1	gusau	gusau	ADJ
gujaf-214	203	2	journal	journal	PROPN
gujaf-214	203	3	of	of	ADP
gujaf-214	203	4	accounting	accounting	NOUN
gujaf-214	203	5	and	and	CCONJ
gujaf-214	203	6	finance	finance	NOUN
gujaf-214	203	7	,	,	PUNCT
gujaf-214	203	8	vol	vol	NOUN
gujaf-214	203	9	.	.	PROPN
gujaf-214	203	10	4	4	NUM
gujaf-214	203	11	,	,	PUNCT
gujaf-214	203	12	issue	issue	NOUN
gujaf-214	203	13	1	1	NUM
gujaf-214	203	14	,	,	PUNCT
gujaf-214	203	15	april	april	PROPN
gujaf-214	203	16	,	,	PUNCT
gujaf-214	203	17	2023	2023	NUM
gujaf-214	203	18	200	200	NUM
gujaf-214	203	19	the	the	DET
gujaf-214	203	20	dependent	dependent	ADJ
gujaf-214	203	21	variable	variable	NOUN
gujaf-214	203	22	of	of	ADP
gujaf-214	203	23	the	the	DET
gujaf-214	203	24	study	study	NOUN
gujaf-214	203	25	is	be	AUX
gujaf-214	203	26	risk	risk	NOUN
gujaf-214	203	27	disclosure	disclosure	NOUN
gujaf-214	203	28	quality	quality	NOUN
gujaf-214	203	29	(	(	PUNCT
gujaf-214	203	30	rdq	rdq	NOUN
gujaf-214	203	31	)	)	PUNCT
gujaf-214	203	32	.	.	PUNCT
gujaf-214	204	1	the	the	DET
gujaf-214	204	2	study	study	NOUN
gujaf-214	204	3	measures	measure	VERB
gujaf-214	204	4	risk	risk	NOUN
gujaf-214	204	5	disclosure	disclosure	NOUN
gujaf-214	204	6	quality	quality	NOUN
gujaf-214	204	7	using	use	VERB
gujaf-214	204	8	the	the	DET
gujaf-214	204	9	quantity	quantity	NOUN
gujaf-214	204	10	of	of	ADP
gujaf-214	204	11	risk	risk	NOUN
gujaf-214	204	12	disclosed	disclose	VERB
gujaf-214	204	13	by	by	ADP
gujaf-214	204	14	the	the	DET
gujaf-214	204	15	sampled	sample	VERB
gujaf-214	204	16	firms	firm	NOUN
gujaf-214	204	17	in	in	ADP
gujaf-214	204	18	the	the	DET
gujaf-214	204	19	study	study	NOUN
gujaf-214	204	20	.	.	PUNCT
gujaf-214	205	1	the	the	DET
gujaf-214	205	2	quantity	quantity	NOUN
gujaf-214	205	3	of	of	ADP
gujaf-214	205	4	risk	risk	NOUN
gujaf-214	205	5	disclosure	disclosure	NOUN
gujaf-214	205	6	is	be	AUX
gujaf-214	205	7	measured	measure	VERB
gujaf-214	205	8	by	by	ADP
gujaf-214	205	9	the	the	DET
gujaf-214	205	10	natural	natural	ADJ
gujaf-214	205	11	logarithm	logarithm	NOUN
gujaf-214	205	12	of	of	ADP
gujaf-214	205	13	risk	risk	NOUN
gujaf-214	205	14	disclosure	disclosure	NOUN
gujaf-214	205	15	sentences	sentence	NOUN
gujaf-214	205	16	.	.	PUNCT
gujaf-214	206	1	the	the	DET
gujaf-214	206	2	independent	independent	ADJ
gujaf-214	206	3	variable	variable	NOUN
gujaf-214	206	4	envisaged	envisage	VERB
gujaf-214	206	5	in	in	ADP
gujaf-214	206	6	this	this	DET
gujaf-214	206	7	study	study	NOUN
gujaf-214	206	8	is	be	AUX
gujaf-214	206	9	a	a	DET
gujaf-214	206	10	demographic	demographic	ADJ
gujaf-214	206	11	attribute	attribute	NOUN
gujaf-214	206	12	of	of	ADP
gujaf-214	206	13	the	the	DET
gujaf-214	206	14	risk	risk	NOUN
gujaf-214	206	15	committee	committee	NOUN
gujaf-214	206	16	which	which	PRON
gujaf-214	206	17	is	be	AUX
gujaf-214	206	18	risk	risk	NOUN
gujaf-214	206	19	committee	committee	NOUN
gujaf-214	206	20	expertise	expertise	NOUN
gujaf-214	206	21	(	(	PUNCT
gujaf-214	206	22	rce	rce	PROPN
gujaf-214	206	23	)	)	PUNCT
gujaf-214	206	24	.	.	PUNCT
gujaf-214	207	1	table	table	NOUN
gujaf-214	207	2	1	1	NUM
gujaf-214	207	3	summarizes	summarize	NOUN
gujaf-214	207	4	the	the	DET
gujaf-214	207	5	independent	independent	ADJ
gujaf-214	207	6	variable	variable	NOUN
gujaf-214	207	7	of	of	ADP
gujaf-214	207	8	the	the	DET
gujaf-214	207	9	study	study	NOUN
gujaf-214	207	10	and	and	CCONJ
gujaf-214	207	11	its	its	PRON
gujaf-214	207	12	measurement	measurement	NOUN
gujaf-214	207	13	.	.	PUNCT
gujaf-214	208	1	in	in	ADP
gujaf-214	208	2	line	line	NOUN
gujaf-214	208	3	with	with	ADP
gujaf-214	208	4	previous	previous	ADJ
gujaf-214	208	5	literatures	literature	NOUN
gujaf-214	208	6	(	(	PUNCT
gujaf-214	208	7	abraham	abraham	PROPN
gujaf-214	208	8	and	and	CCONJ
gujaf-214	208	9	cox	cox	PROPN
gujaf-214	208	10	,	,	PUNCT
gujaf-214	208	11	2007	2007	NUM
gujaf-214	208	12	;	;	PUNCT
gujaf-214	208	13	dobler	dobler	NOUN
gujaf-214	208	14	et	et	PROPN
gujaf-214	208	15	al	al	PROPN
gujaf-214	208	16	.	.	PROPN
gujaf-214	208	17	,	,	PUNCT
gujaf-214	208	18	2011	2011	NUM
gujaf-214	208	19	;	;	PUNCT
gujaf-214	208	20	elshandidy	elshandidy	VERB
gujaf-214	208	21	et	et	PROPN
gujaf-214	208	22	al	al	PROPN
gujaf-214	208	23	.	.	PROPN
gujaf-214	208	24	,	,	PUNCT
gujaf-214	208	25	2018	2018	NUM
gujaf-214	208	26	;	;	PUNCT
gujaf-214	208	27	elshandidy	elshandidy	NOUN
gujaf-214	208	28	and	and	CCONJ
gujaf-214	208	29	neri	neri	NOUN
gujaf-214	208	30	,	,	PUNCT
gujaf-214	208	31	2015	2015	NUM
gujaf-214	208	32	;	;	PUNCT
gujaf-214	208	33	jia	jia	PROPN
gujaf-214	208	34	et	et	PROPN
gujaf-214	208	35	al	al	PROPN
gujaf-214	208	36	.	.	PROPN
gujaf-214	208	37	,	,	PUNCT
gujaf-214	208	38	2019	2019	NUM
gujaf-214	208	39	;	;	PUNCT
gujaf-214	208	40	miihkinen	miihkinen	NOUN
gujaf-214	208	41	,	,	PUNCT
gujaf-214	208	42	2012	2012	NUM
gujaf-214	208	43	)	)	PUNCT
gujaf-214	208	44	,	,	PUNCT
gujaf-214	208	45	the	the	DET
gujaf-214	208	46	study	study	NOUN
gujaf-214	208	47	employed	employ	VERB
gujaf-214	208	48	five	five	NUM
gujaf-214	208	49	control	control	NOUN
gujaf-214	208	50	variables	variable	NOUN
gujaf-214	208	51	to	to	PART
gujaf-214	208	52	address	address	VERB
gujaf-214	208	53	the	the	DET
gujaf-214	208	54	issue	issue	NOUN
gujaf-214	208	55	of	of	ADP
gujaf-214	208	56	random	random	ADJ
gujaf-214	208	57	variation	variation	NOUN
gujaf-214	208	58	caused	cause	VERB
gujaf-214	208	59	by	by	ADP
gujaf-214	208	60	other	other	ADJ
gujaf-214	208	61	factors	factor	NOUN
gujaf-214	208	62	that	that	PRON
gujaf-214	208	63	may	may	AUX
gujaf-214	208	64	affect	affect	VERB
gujaf-214	208	65	risk	risk	NOUN
gujaf-214	208	66	disclosure	disclosure	NOUN
gujaf-214	208	67	quality	quality	NOUN
gujaf-214	208	68	.	.	PUNCT
gujaf-214	209	1	the	the	DET
gujaf-214	209	2	control	control	NOUN
gujaf-214	209	3	variables	variable	NOUN
gujaf-214	209	4	employed	employ	VERB
gujaf-214	209	5	were	be	AUX
gujaf-214	209	6	size	size	NOUN
gujaf-214	209	7	,	,	PUNCT
gujaf-214	209	8	profitability	profitability	NOUN
gujaf-214	209	9	,	,	PUNCT
gujaf-214	209	10	leverage	leverage	NOUN
gujaf-214	209	11	and	and	CCONJ
gujaf-214	209	12	growth	growth	NOUN
gujaf-214	209	13	.	.	PUNCT
gujaf-214	210	1	table	table	NOUN
gujaf-214	210	2	1	1	NUM
gujaf-214	210	3	summarizes	summarize	NOUN
gujaf-214	210	4	the	the	DET
gujaf-214	210	5	control	control	NOUN
gujaf-214	210	6	variables	variable	NOUN
gujaf-214	210	7	of	of	ADP
gujaf-214	210	8	the	the	DET
gujaf-214	210	9	study	study	NOUN
gujaf-214	210	10	and	and	CCONJ
gujaf-214	210	11	their	their	PRON
gujaf-214	210	12	measurements	measurement	NOUN
gujaf-214	210	13	.	.	PUNCT
gujaf-214	211	1	table	table	NOUN
gujaf-214	211	2	1	1	NUM
gujaf-214	211	3	summary	summary	NOUN
gujaf-214	211	4	of	of	ADP
gujaf-214	211	5	variables	variable	NOUN
gujaf-214	211	6	and	and	CCONJ
gujaf-214	211	7	their	their	PRON
gujaf-214	211	8	definitions	definition	NOUN
gujaf-214	211	9	variable	variable	ADJ
gujaf-214	211	10	variables	variable	NOUN
gujaf-214	211	11	label	label	NOUN
gujaf-214	211	12	measure	measure	NOUN
gujaf-214	211	13	source	source	NOUN
gujaf-214	211	14	dependent	dependent	ADJ
gujaf-214	211	15	variable	variable	ADJ
gujaf-214	211	16	risk	risk	NOUN
gujaf-214	211	17	disclosure	disclosure	NOUN
gujaf-214	211	18	quantity	quantity	NOUN
gujaf-214	211	19	rdquant	rdquant	ADJ
gujaf-214	211	20	natural	natural	ADJ
gujaf-214	211	21	logarithm	logarithm	NOUN
gujaf-214	211	22	of	of	ADP
gujaf-214	211	23	risk	risk	NOUN
gujaf-214	211	24	disclosure	disclosure	NOUN
gujaf-214	211	25	sentences	sentence	NOUN
gujaf-214	211	26	.	.	PUNCT
gujaf-214	212	1	miihkinen	miihkinen	PROPN
gujaf-214	212	2	(	(	PUNCT
gujaf-214	212	3	2013	2013	NUM
gujaf-214	212	4	)	)	PUNCT
gujaf-214	212	5	.	.	PUNCT
gujaf-214	213	1	independent	independent	ADJ
gujaf-214	213	2	variable	variable	ADJ
gujaf-214	213	3	risk	risk	NOUN
gujaf-214	213	4	committee	committee	NOUN
gujaf-214	213	5	expertise	expertise	NOUN
gujaf-214	213	6	rce	rce	PROPN
gujaf-214	213	7	ratio	ratio	NOUN
gujaf-214	213	8	of	of	ADP
gujaf-214	213	9	the	the	DET
gujaf-214	213	10	number	number	NOUN
gujaf-214	213	11	of	of	ADP
gujaf-214	213	12	directors	director	NOUN
gujaf-214	213	13	with	with	ADP
gujaf-214	213	14	the	the	DET
gujaf-214	213	15	knowledge	knowledge	NOUN
gujaf-214	213	16	of	of	ADP
gujaf-214	213	17	finance	finance	NOUN
gujaf-214	213	18	and	and	CCONJ
gujaf-214	213	19	risk	risk	NOUN
gujaf-214	213	20	management	management	NOUN
gujaf-214	213	21	in	in	ADP
gujaf-214	213	22	the	the	DET
gujaf-214	213	23	committee	committee	NOUN
gujaf-214	213	24	to	to	ADP
gujaf-214	213	25	the	the	DET
gujaf-214	213	26	number	number	NOUN
gujaf-214	213	27	of	of	ADP
gujaf-214	213	28	directors	director	NOUN
gujaf-214	213	29	in	in	ADP
gujaf-214	213	30	the	the	DET
gujaf-214	213	31	committee	committee	NOUN
gujaf-214	213	32	.	.	PUNCT
gujaf-214	214	1	jia	jia	PROPN
gujaf-214	214	2	et	et	PROPN
gujaf-214	214	3	al	al	PROPN
gujaf-214	214	4	.	.	PROPN
gujaf-214	214	5	(	(	PUNCT
gujaf-214	214	6	2019	2019	NUM
gujaf-214	214	7	)	)	PUNCT
gujaf-214	214	8	,	,	PUNCT
gujaf-214	214	9	malik	malik	PROPN
gujaf-214	214	10	and	and	CCONJ
gujaf-214	214	11	shafie	shafie	NOUN
gujaf-214	214	12	(	(	PUNCT
gujaf-214	214	13	2021	2021	NUM
gujaf-214	214	14	)	)	PUNCT
gujaf-214	214	15	,	,	PUNCT
gujaf-214	214	16	yusuf	yusuf	PROPN
gujaf-214	214	17	et	et	PROPN
gujaf-214	214	18	al	al	PROPN
gujaf-214	214	19	.	.	PROPN
gujaf-214	214	20	(	(	PUNCT
gujaf-214	214	21	2023	2023	NUM
gujaf-214	214	22	)	)	PUNCT
gujaf-214	214	23	and	and	CCONJ
gujaf-214	214	24	bensaid	bensaid	PROPN
gujaf-214	214	25	,	,	PUNCT
gujaf-214	214	26	ishak	ishak	PROPN
gujaf-214	214	27	,	,	PUNCT
gujaf-214	214	28	mustapa	mustapa	X
gujaf-214	214	29	(	(	PUNCT
gujaf-214	214	30	2021	2021	NUM
gujaf-214	214	31	)	)	PUNCT
gujaf-214	214	32	,	,	PUNCT
gujaf-214	214	33	.	.	PUNCT
gujaf-214	215	1	control	control	NOUN
gujaf-214	215	2	variable	variable	ADJ
gujaf-214	215	3	size	size	NOUN
gujaf-214	215	4	size	size	NOUN
gujaf-214	215	5	measured	measure	VERB
gujaf-214	215	6	by	by	ADP
gujaf-214	215	7	the	the	DET
gujaf-214	215	8	logarithm	logarithm	NOUN
gujaf-214	215	9	of	of	ADP
gujaf-214	215	10	total	total	ADJ
gujaf-214	215	11	assets	asset	NOUN
gujaf-214	215	12	.	.	PUNCT
gujaf-214	216	1	al	al	PROPN
gujaf-214	216	2	-	-	PUNCT
gujaf-214	216	3	hadi	hadi	PROPN
gujaf-214	216	4	(	(	PUNCT
gujaf-214	216	5	2015	2015	NUM
gujaf-214	216	6	)	)	PUNCT
gujaf-214	216	7	.	.	PUNCT
gujaf-214	217	1	leverage	leverage	NOUN
gujaf-214	217	2	lev	lev	NOUN
gujaf-214	217	3	measured	measure	VERB
gujaf-214	217	4	by	by	ADP
gujaf-214	217	5	the	the	DET
gujaf-214	217	6	sum	sum	NOUN
gujaf-214	217	7	of	of	ADP
gujaf-214	217	8	shortterm	shortterm	PROPN
gujaf-214	217	9	and	and	CCONJ
gujaf-214	217	10	long	long	ADJ
gujaf-214	217	11	-	-	PUNCT
gujaf-214	217	12	term	term	NOUN
gujaf-214	217	13	loan	loan	NOUN
gujaf-214	217	14	scaled	scale	VERB
gujaf-214	217	15	by	by	ADP
gujaf-214	217	16	total	total	ADJ
gujaf-214	217	17	equity	equity	NOUN
gujaf-214	217	18	.	.	PUNCT
gujaf-214	218	1	nasution	nasution	NOUN
gujaf-214	218	2	et	et	PROPN
gujaf-214	218	3	al	al	PROPN
gujaf-214	218	4	.	.	PROPN
gujaf-214	219	1	(	(	PUNCT
gujaf-214	219	2	2019	2019	NUM
gujaf-214	219	3	)	)	PUNCT
gujaf-214	219	4	.	.	PUNCT
gujaf-214	220	1	profitable	profitable	ADJ
gujaf-214	220	2	roe	roe	PROPN
gujaf-214	220	3	calculated	calculate	VERB
gujaf-214	220	4	by	by	ADP
gujaf-214	220	5	profit	profit	NOUN
gujaf-214	220	6	after	after	ADP
gujaf-214	220	7	tax	tax	NOUN
gujaf-214	220	8	divided	divide	VERB
gujaf-214	220	9	by	by	ADP
gujaf-214	220	10	total	total	ADJ
gujaf-214	220	11	equity	equity	NOUN
gujaf-214	220	12	.	.	PUNCT
gujaf-214	221	1	al	al	PROPN
gujaf-214	221	2	-	-	PUNCT
gujaf-214	221	3	hadi	hadi	PROPN
gujaf-214	221	4	(	(	PUNCT
gujaf-214	221	5	2015	2015	NUM
gujaf-214	221	6	)	)	PUNCT
gujaf-214	221	7	.	.	PUNCT
gujaf-214	222	1	growth	growth	NOUN
gujaf-214	222	2	growth	growth	NOUN
gujaf-214	222	3	measured	measure	VERB
gujaf-214	222	4	by	by	ADP
gujaf-214	222	5	the	the	DET
gujaf-214	222	6	%	%	NOUN
gujaf-214	222	7	change	change	NOUN
gujaf-214	222	8	in	in	ADP
gujaf-214	222	9	gross	gross	ADJ
gujaf-214	222	10	premium	premium	NOUN
gujaf-214	222	11	.	.	PUNCT
gujaf-214	223	1	dzinghai	dzinghai	NOUN
gujaf-214	223	2	and	and	CCONJ
gujaf-214	223	3	fakoya	fakoya	X
gujaf-214	223	4	(	(	PUNCT
gujaf-214	223	5	2017	2017	NUM
gujaf-214	223	6	)	)	PUNCT
gujaf-214	223	7	.	.	PUNCT
gujaf-214	224	1	source	source	NOUN
gujaf-214	224	2	:	:	PUNCT
gujaf-214	224	3	constructed	construct	VERB
gujaf-214	224	4	by	by	ADP
gujaf-214	224	5	researcher	researcher	NOUN
gujaf-214	224	6	,	,	PUNCT
gujaf-214	224	7	2023	2023	NUM
gujaf-214	224	8	this	this	DET
gujaf-214	224	9	study	study	NOUN
gujaf-214	224	10	resorted	resort	VERB
gujaf-214	224	11	to	to	ADP
gujaf-214	224	12	the	the	DET
gujaf-214	224	13	use	use	NOUN
gujaf-214	224	14	of	of	ADP
gujaf-214	224	15	multiple	multiple	ADJ
gujaf-214	224	16	regression	regression	NOUN
gujaf-214	224	17	analysis	analysis	NOUN
gujaf-214	224	18	based	base	VERB
gujaf-214	224	19	on	on	ADP
gujaf-214	224	20	panel	panel	NOUN
gujaf-214	224	21	methodology	methodology	NOUN
gujaf-214	224	22	.	.	PUNCT
gujaf-214	225	1	as	as	SCONJ
gujaf-214	225	2	such	such	ADJ
gujaf-214	225	3	,	,	PUNCT
gujaf-214	225	4	multiple	multiple	ADJ
gujaf-214	225	5	regression	regression	NOUN
gujaf-214	225	6	analysis	analysis	NOUN
gujaf-214	225	7	was	be	AUX
gujaf-214	225	8	used	use	VERB
gujaf-214	225	9	to	to	PART
gujaf-214	225	10	test	test	VERB
gujaf-214	225	11	the	the	DET
gujaf-214	225	12	hypotheses	hypothesis	NOUN
gujaf-214	225	13	encapsulated	encapsulate	VERB
gujaf-214	225	14	in	in	ADP
gujaf-214	225	15	the	the	DET
gujaf-214	225	16	study	study	NOUN
gujaf-214	225	17	.	.	PUNCT
gujaf-214	226	1	thus	thus	ADV
gujaf-214	226	2	,	,	PUNCT
gujaf-214	226	3	the	the	DET
gujaf-214	226	4	regression	regression	NOUN
gujaf-214	226	5	equation	equation	NOUN
gujaf-214	226	6	is	be	AUX
gujaf-214	226	7	stated	state	VERB
gujaf-214	226	8	as	as	ADP
gujaf-214	226	9	:	:	PUNCT
gujaf-214	226	10	gusau	gusau	ADJ
gujaf-214	226	11	journal	journal	NOUN
gujaf-214	226	12	of	of	ADP
gujaf-214	226	13	accounting	accounting	NOUN
gujaf-214	226	14	and	and	CCONJ
gujaf-214	226	15	finance	finance	NOUN
gujaf-214	226	16	,	,	PUNCT
gujaf-214	226	17	vol	vol	NOUN
gujaf-214	226	18	.	.	PROPN
gujaf-214	226	19	4	4	NUM
gujaf-214	226	20	,	,	PUNCT
gujaf-214	226	21	issue	issue	NOUN
gujaf-214	226	22	1	1	NUM
gujaf-214	226	23	,	,	PUNCT
gujaf-214	226	24	april	april	PROPN
gujaf-214	226	25	,	,	PUNCT
gujaf-214	226	26	2023	2023	NUM
gujaf-214	226	27	201	201	NUM
gujaf-214	226	28	rdq	rdq	NOUN
gujaf-214	226	29	=	=	NOUN
gujaf-214	226	30	f(rce	f(rce	NOUN
gujaf-214	226	31	,	,	PUNCT
gujaf-214	226	32	cv	cv	NOUN
gujaf-214	226	33	)	)	PUNCT
gujaf-214	226	34	meaning	mean	VERB
gujaf-214	226	35	risk	risk	NOUN
gujaf-214	226	36	disclosure	disclosure	NOUN
gujaf-214	226	37	quality	quality	NOUN
gujaf-214	226	38	(	(	PUNCT
gujaf-214	226	39	rdq	rdq	NOUN
gujaf-214	226	40	)	)	PUNCT
gujaf-214	226	41	is	be	AUX
gujaf-214	226	42	a	a	DET
gujaf-214	226	43	function	function	NOUN
gujaf-214	226	44	of	of	ADP
gujaf-214	226	45	risk	risk	NOUN
gujaf-214	226	46	committee	committee	NOUN
gujaf-214	226	47	expertise	expertise	NOUN
gujaf-214	226	48	(	(	PUNCT
gujaf-214	226	49	rce	rce	NOUN
gujaf-214	226	50	)	)	PUNCT
gujaf-214	226	51	and	and	CCONJ
gujaf-214	226	52	control	control	NOUN
gujaf-214	226	53	variables	variable	NOUN
gujaf-214	226	54	(	(	PUNCT
gujaf-214	226	55	cv	cv	PROPN
gujaf-214	226	56	)	)	PUNCT
gujaf-214	226	57	.	.	PUNCT
gujaf-214	227	1	as	as	ADP
gujaf-214	227	2	such	such	ADJ
gujaf-214	227	3	,	,	PUNCT
gujaf-214	227	4	the	the	DET
gujaf-214	227	5	above	above	ADJ
gujaf-214	227	6	equation	equation	NOUN
gujaf-214	227	7	can	can	AUX
gujaf-214	227	8	be	be	AUX
gujaf-214	227	9	further	far	ADV
gujaf-214	227	10	expressed	express	VERB
gujaf-214	227	11	as	as	ADP
gujaf-214	227	12	:	:	PUNCT
gujaf-214	227	13	rdq	rdq	VERB
gujaf-214	227	14	=	=	ADJ
gujaf-214	227	15	f	f	X
gujaf-214	227	16	(	(	PUNCT
gujaf-214	227	17	rce	rce	PROPN
gujaf-214	227	18	,	,	PUNCT
gujaf-214	227	19	size	size	NOUN
gujaf-214	227	20	,	,	PUNCT
gujaf-214	227	21	lev	lev	NOUN
gujaf-214	227	22	,	,	PUNCT
gujaf-214	227	23	roe	roe	NOUN
gujaf-214	227	24	,	,	PUNCT
gujaf-214	227	25	growth	growth	NOUN
gujaf-214	227	26	)	)	PUNCT
gujaf-214	227	27	…	…	PUNCT
gujaf-214	227	28	…	…	PUNCT
gujaf-214	227	29	…	…	PUNCT
gujaf-214	227	30	.	.	NUM
gujaf-214	227	31	…	…	PUNCT
gujaf-214	227	32	(	(	PUNCT
gujaf-214	227	33	1	1	X
gujaf-214	227	34	)	)	PUNCT
gujaf-214	227	35	thus	thus	ADV
gujaf-214	227	36	,	,	PUNCT
gujaf-214	227	37	the	the	DET
gujaf-214	227	38	proposed	propose	VERB
gujaf-214	227	39	research	research	NOUN
gujaf-214	227	40	model	model	NOUN
gujaf-214	227	41	is	be	AUX
gujaf-214	227	42	formulated	formulate	VERB
gujaf-214	227	43	as	as	SCONJ
gujaf-214	227	44	follows	follow	VERB
gujaf-214	227	45	:	:	PUNCT
gujaf-214	227	46	rdquantit	rdquantit	PROPN
gujaf-214	227	47	=	=	SYM
gujaf-214	227	48	β0it+β1rceit+r1sizeit+r2levit+r3roeit+r4growthit+ɛit	β0it+β1rceit+r1sizeit+r2levit+r3roeit+r4growthit+ɛit	PROPN
gujaf-214	227	49	…	…	PUNCT
gujaf-214	227	50	…	…	PUNCT
gujaf-214	227	51	…	…	PUNCT
gujaf-214	227	52	…	…	PUNCT
gujaf-214	227	53	(2	(2	NUM
gujaf-214	227	54	)	)	PUNCT
gujaf-214	227	55	where	where	SCONJ
gujaf-214	227	56	β0it	β0it	PUNCT
gujaf-214	227	57	:	:	PUNCT
gujaf-214	227	58	regression	regression	NOUN
gujaf-214	227	59	intercept	intercept	NOUN
gujaf-214	227	60	of	of	ADP
gujaf-214	227	61	insurance	insurance	NOUN
gujaf-214	227	62	firm	firm	NOUN
gujaf-214	227	63	i	i	PRON
gujaf-214	227	64	in	in	ADP
gujaf-214	227	65	period	period	NOUN
gujaf-214	227	66	t	t	PROPN
gujaf-214	227	67	β1it	β1it	PUNCT
gujaf-214	227	68	:	:	PUNCT
gujaf-214	227	69	regression	regression	NOUN
gujaf-214	227	70	slope	slope	NOUN
gujaf-214	227	71	of	of	ADP
gujaf-214	227	72	independent	independent	ADJ
gujaf-214	227	73	variable	variable	NOUN
gujaf-214	227	74	of	of	ADP
gujaf-214	227	75	insurance	insurance	NOUN
gujaf-214	227	76	firm	firm	NOUN
gujaf-214	227	77	i	i	PRON
gujaf-214	227	78	in	in	ADP
gujaf-214	227	79	period	period	NOUN
gujaf-214	227	80	t	t	PROPN
gujaf-214	227	81	r1it	r1it	PROPN
gujaf-214	227	82	–	–	PUNCT
gujaf-214	227	83	r4it	r4it	PUNCT
gujaf-214	227	84	:	:	PUNCT
gujaf-214	227	85	regression	regression	NOUN
gujaf-214	227	86	slope	slope	NOUN
gujaf-214	227	87	of	of	ADP
gujaf-214	227	88	control	control	NOUN
gujaf-214	227	89	variables	variable	NOUN
gujaf-214	227	90	of	of	ADP
gujaf-214	227	91	insurance	insurance	NOUN
gujaf-214	227	92	firm	firm	NOUN
gujaf-214	227	93	i	i	PRON
gujaf-214	227	94	in	in	ADP
gujaf-214	227	95	period	period	NOUN
gujaf-214	227	96	t	t	PROPN
gujaf-214	227	97	rdq	rdq	NOUN
gujaf-214	227	98	:	:	PUNCT
gujaf-214	227	99	risk	risk	NOUN
gujaf-214	227	100	disclosure	disclosure	NOUN
gujaf-214	227	101	quality	quality	NOUN
gujaf-214	227	102	rceit	rceit	NOUN
gujaf-214	227	103	:	:	PUNCT
gujaf-214	227	104	risk	risk	NOUN
gujaf-214	227	105	mgt	mgt	NOUN
gujaf-214	227	106	committee	committee	NOUN
gujaf-214	227	107	expertise	expertise	NOUN
gujaf-214	227	108	sizeit	sizeit	NOUN
gujaf-214	227	109	:	:	PUNCT
gujaf-214	227	110	size	size	NOUN
gujaf-214	227	111	levit	levit	PROPN
gujaf-214	227	112	:	:	PUNCT
gujaf-214	227	113	leverage	leverage	NOUN
gujaf-214	227	114	roeit	roeit	NOUN
gujaf-214	227	115	:	:	PUNCT
gujaf-214	227	116	return	return	VERB
gujaf-214	227	117	on	on	ADP
gujaf-214	227	118	equity	equity	NOUN
gujaf-214	227	119	growthit	growthit	PROPN
gujaf-214	227	120	:	:	PUNCT
gujaf-214	227	121	growth	growth	NOUN
gujaf-214	227	122	ɛ	ɛ	NOUN
gujaf-214	227	123	=	=	NOUN
gujaf-214	227	124	error	error	NOUN
gujaf-214	227	125	term	term	NOUN
gujaf-214	227	126	4	4	NUM
gujaf-214	227	127	.	.	NOUN
gujaf-214	227	128	results	result	NOUN
gujaf-214	227	129	and	and	CCONJ
gujaf-214	227	130	discussion	discussion	NOUN
gujaf-214	227	131	pre	pre	ADJ
gujaf-214	227	132	-	-	ADJ
gujaf-214	227	133	estimation	estimation	ADJ
gujaf-214	227	134	test	test	NOUN
gujaf-214	227	135	pre	pre	ADJ
gujaf-214	227	136	-	-	ADJ
gujaf-214	227	137	estimation	estimation	ADJ
gujaf-214	227	138	linearity	linearity	NOUN
gujaf-214	227	139	tests	test	NOUN
gujaf-214	227	140	were	be	AUX
gujaf-214	227	141	performed	perform	VERB
gujaf-214	227	142	to	to	PART
gujaf-214	227	143	assess	assess	VERB
gujaf-214	227	144	the	the	DET
gujaf-214	227	145	data	datum	NOUN
gujaf-214	227	146	set	set	NOUN
gujaf-214	227	147	's	's	PART
gujaf-214	227	148	conformity	conformity	NOUN
gujaf-214	227	149	with	with	ADP
gujaf-214	227	150	multivariate	multivariate	NOUN
gujaf-214	227	151	analysis	analysis	NOUN
gujaf-214	227	152	principles	principle	NOUN
gujaf-214	227	153	and	and	CCONJ
gujaf-214	227	154	to	to	PART
gujaf-214	227	155	attest	attest	VERB
gujaf-214	227	156	to	to	ADP
gujaf-214	227	157	the	the	DET
gujaf-214	227	158	data	datum	NOUN
gujaf-214	227	159	set	set	NOUN
gujaf-214	227	160	's	's	PART
gujaf-214	227	161	suitability	suitability	NOUN
gujaf-214	227	162	for	for	ADP
gujaf-214	227	163	regression	regression	NOUN
gujaf-214	227	164	analysis	analysis	NOUN
gujaf-214	227	165	.	.	PUNCT
gujaf-214	228	1	the	the	DET
gujaf-214	228	2	scatterplot	scatterplot	NOUN
gujaf-214	228	3	method	method	NOUN
gujaf-214	228	4	was	be	AUX
gujaf-214	228	5	employed	employ	VERB
gujaf-214	228	6	to	to	PART
gujaf-214	228	7	examine	examine	VERB
gujaf-214	228	8	the	the	DET
gujaf-214	228	9	bivariate	bivariate	ADJ
gujaf-214	228	10	linear	linear	ADJ
gujaf-214	228	11	relationship	relationship	NOUN
gujaf-214	228	12	in	in	ADP
gujaf-214	228	13	the	the	DET
gujaf-214	228	14	data	datum	NOUN
gujaf-214	228	15	set	set	VERB
gujaf-214	228	16	.	.	PUNCT
gujaf-214	229	1	from	from	ADP
gujaf-214	229	2	appendix	appendix	NOUN
gujaf-214	229	3	a	a	PRON
gujaf-214	229	4	,	,	PUNCT
gujaf-214	229	5	it	it	PRON
gujaf-214	229	6	could	could	AUX
gujaf-214	229	7	be	be	AUX
gujaf-214	229	8	observed	observe	VERB
gujaf-214	229	9	that	that	SCONJ
gujaf-214	229	10	the	the	DET
gujaf-214	229	11	pattern	pattern	NOUN
gujaf-214	229	12	of	of	ADP
gujaf-214	229	13	points	point	NOUN
gujaf-214	229	14	of	of	ADP
gujaf-214	229	15	the	the	DET
gujaf-214	229	16	variables	variable	NOUN
gujaf-214	229	17	of	of	ADP
gujaf-214	229	18	the	the	DET
gujaf-214	229	19	study	study	NOUN
gujaf-214	229	20	are	be	AUX
gujaf-214	229	21	scattered	scatter	VERB
gujaf-214	229	22	along	along	ADP
gujaf-214	229	23	the	the	DET
gujaf-214	229	24	path	path	NOUN
gujaf-214	229	25	of	of	ADP
gujaf-214	229	26	a	a	DET
gujaf-214	229	27	straight	straight	ADJ
gujaf-214	229	28	line	line	NOUN
gujaf-214	229	29	,	,	PUNCT
gujaf-214	229	30	which	which	PRON
gujaf-214	229	31	,	,	PUNCT
gujaf-214	229	32	in	in	ADP
gujaf-214	229	33	line	line	NOUN
gujaf-214	229	34	with	with	ADP
gujaf-214	229	35	the	the	DET
gujaf-214	229	36	submission	submission	NOUN
gujaf-214	229	37	of	of	ADP
gujaf-214	229	38	hair	hair	NOUN
gujaf-214	229	39	et	et	PROPN
gujaf-214	229	40	al	al	PROPN
gujaf-214	229	41	.	.	PROPN
gujaf-214	230	1	(	(	PUNCT
gujaf-214	230	2	2010	2010	NUM
gujaf-214	230	3	)	)	PUNCT
gujaf-214	230	4	represents	represent	VERB
gujaf-214	230	5	a	a	DET
gujaf-214	230	6	linear	linear	ADJ
gujaf-214	230	7	relationship	relationship	NOUN
gujaf-214	230	8	.	.	PUNCT
gujaf-214	231	1	post	post	ADJ
gujaf-214	231	2	-	-	ADJ
gujaf-214	231	3	estimation	estimation	ADJ
gujaf-214	231	4	test	test	NOUN
gujaf-214	231	5	in	in	ADP
gujaf-214	231	6	this	this	DET
gujaf-214	231	7	investigation	investigation	NOUN
gujaf-214	231	8	,	,	PUNCT
gujaf-214	231	9	post	post	ADJ
gujaf-214	231	10	-	-	ADJ
gujaf-214	231	11	estimation	estimation	ADJ
gujaf-214	231	12	follow	follow	NOUN
gujaf-214	231	13	-	-	PUNCT
gujaf-214	231	14	up	up	ADP
gujaf-214	231	15	tests	test	NOUN
gujaf-214	231	16	were	be	AUX
gujaf-214	231	17	performed	perform	VERB
gujaf-214	231	18	to	to	PART
gujaf-214	231	19	maximise	maximise	VERB
gujaf-214	231	20	the	the	DET
gujaf-214	231	21	veracity	veracity	NOUN
gujaf-214	231	22	of	of	ADP
gujaf-214	231	23	all	all	DET
gujaf-214	231	24	statistical	statistical	ADJ
gujaf-214	231	25	inferences	inference	NOUN
gujaf-214	231	26	for	for	ADP
gujaf-214	231	27	the	the	DET
gujaf-214	231	28	study	study	NOUN
gujaf-214	231	29	.	.	PUNCT
gujaf-214	232	1	the	the	DET
gujaf-214	232	2	post	post	ADJ
gujaf-214	232	3	-	-	ADJ
gujaf-214	232	4	estimation	estimation	ADJ
gujaf-214	232	5	tests	test	NOUN
gujaf-214	232	6	undertaken	undertake	VERB
gujaf-214	232	7	in	in	ADP
gujaf-214	232	8	this	this	DET
gujaf-214	232	9	study	study	NOUN
gujaf-214	232	10	included	include	VERB
gujaf-214	232	11	multicollinearity	multicollinearity	NOUN
gujaf-214	232	12	,	,	PUNCT
gujaf-214	232	13	hausmann	hausmann	PROPN
gujaf-214	232	14	test	test	NOUN
gujaf-214	232	15	,	,	PUNCT
gujaf-214	232	16	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	232	17	and	and	CCONJ
gujaf-214	232	18	normality	normality	NOUN
gujaf-214	232	19	of	of	ADP
gujaf-214	232	20	residuals	residual	NOUN
gujaf-214	232	21	.	.	PUNCT
gujaf-214	233	1	to	to	PART
gujaf-214	233	2	test	test	VERB
gujaf-214	233	3	for	for	ADP
gujaf-214	233	4	multicollinearity	multicollinearity	NOUN
gujaf-214	233	5	,	,	PUNCT
gujaf-214	233	6	the	the	DET
gujaf-214	233	7	study	study	NOUN
gujaf-214	233	8	utilized	utilize	VERB
gujaf-214	233	9	the	the	DET
gujaf-214	233	10	variance	variance	NOUN
gujaf-214	233	11	inflation	inflation	NOUN
gujaf-214	233	12	factor	factor	NOUN
gujaf-214	233	13	(	(	PUNCT
gujaf-214	233	14	vif	vif	PROPN
gujaf-214	233	15	)	)	PUNCT
gujaf-214	233	16	.	.	PUNCT
gujaf-214	234	1	using	use	VERB
gujaf-214	234	2	vif	vif	PROPN
gujaf-214	234	3	,	,	PUNCT
gujaf-214	234	4	it	it	PRON
gujaf-214	234	5	was	be	AUX
gujaf-214	234	6	observed	observe	VERB
gujaf-214	234	7	that	that	SCONJ
gujaf-214	234	8	none	none	NOUN
gujaf-214	234	9	of	of	ADP
gujaf-214	234	10	the	the	DET
gujaf-214	234	11	independent	independent	ADJ
gujaf-214	234	12	and	and	CCONJ
gujaf-214	234	13	control	control	NOUN
gujaf-214	234	14	variables	variable	NOUN
gujaf-214	234	15	have	have	VERB
gujaf-214	234	16	a	a	DET
gujaf-214	234	17	vif	vif	NOUN
gujaf-214	234	18	greater	great	ADJ
gujaf-214	234	19	than	than	ADP
gujaf-214	234	20	10	10	NUM
gujaf-214	234	21	,	,	PUNCT
gujaf-214	234	22	suggesting	suggest	VERB
gujaf-214	234	23	the	the	DET
gujaf-214	234	24	absence	absence	NOUN
gujaf-214	234	25	of	of	ADP
gujaf-214	234	26	multicollinearity	multicollinearity	NOUN
gujaf-214	234	27	.	.	PUNCT
gujaf-214	235	1	(	(	PUNCT
gujaf-214	235	2	see	see	VERB
gujaf-214	235	3	appendix	appendix	NOUN
gujaf-214	235	4	a	a	PRON
gujaf-214	235	5	)	)	PUNCT
gujaf-214	235	6	.	.	PUNCT
gujaf-214	236	1	the	the	DET
gujaf-214	236	2	hausmann	hausmann	PROPN
gujaf-214	236	3	specification	specification	PROPN
gujaf-214	236	4	test	test	NOUN
gujaf-214	236	5	was	be	AUX
gujaf-214	236	6	used	use	VERB
gujaf-214	236	7	as	as	ADP
gujaf-214	236	8	a	a	DET
gujaf-214	236	9	criterion	criterion	NOUN
gujaf-214	236	10	to	to	PART
gujaf-214	236	11	choose	choose	VERB
gujaf-214	236	12	between	between	ADP
gujaf-214	236	13	fixed	fix	VERB
gujaf-214	236	14	effect	effect	NOUN
gujaf-214	236	15	and	and	CCONJ
gujaf-214	236	16	random	random	ADJ
gujaf-214	236	17	effect	effect	NOUN
gujaf-214	236	18	regression	regression	NOUN
gujaf-214	236	19	.	.	PUNCT
gujaf-214	237	1	in	in	ADP
gujaf-214	237	2	appendix	appendix	PROPN
gujaf-214	237	3	a	a	PRON
gujaf-214	237	4	,	,	PUNCT
gujaf-214	237	5	the	the	DET
gujaf-214	237	6	result	result	NOUN
gujaf-214	237	7	of	of	ADP
gujaf-214	237	8	the	the	DET
gujaf-214	237	9	primary	primary	ADJ
gujaf-214	237	10	gusau	gusau	ADJ
gujaf-214	237	11	journal	journal	NOUN
gujaf-214	237	12	of	of	ADP
gujaf-214	237	13	accounting	accounting	NOUN
gujaf-214	237	14	and	and	CCONJ
gujaf-214	237	15	finance	finance	NOUN
gujaf-214	237	16	,	,	PUNCT
gujaf-214	237	17	vol	vol	NOUN
gujaf-214	237	18	.	.	PROPN
gujaf-214	237	19	4	4	NUM
gujaf-214	237	20	,	,	PUNCT
gujaf-214	237	21	issue	issue	NOUN
gujaf-214	237	22	1	1	NUM
gujaf-214	237	23	,	,	PUNCT
gujaf-214	237	24	april	april	PROPN
gujaf-214	237	25	,	,	PUNCT
gujaf-214	237	26	2023	2023	NUM
gujaf-214	237	27	202	202	NUM
gujaf-214	237	28	regression	regression	NOUN
gujaf-214	237	29	result	result	NOUN
gujaf-214	237	30	shows	show	VERB
gujaf-214	237	31	a	a	DET
gujaf-214	237	32	prob	prob	PROPN
gujaf-214	237	33	>	>	X
gujaf-214	237	34	chi2	chi2	PROPN
gujaf-214	237	35	coefficient	coefficient	NOUN
gujaf-214	237	36	of	of	ADP
gujaf-214	237	37	0.0000	0.0000	NUM
gujaf-214	237	38	denoting	denote	VERB
gujaf-214	237	39	that	that	SCONJ
gujaf-214	237	40	fixed	fix	VERB
gujaf-214	237	41	effect	effect	NOUN
gujaf-214	237	42	regression	regression	NOUN
gujaf-214	237	43	result	result	NOUN
gujaf-214	237	44	is	be	AUX
gujaf-214	237	45	the	the	DET
gujaf-214	237	46	most	most	ADV
gujaf-214	237	47	suitable	suitable	ADJ
gujaf-214	237	48	going	go	VERB
gujaf-214	237	49	by	by	ADP
gujaf-214	237	50	the	the	DET
gujaf-214	237	51	assertion	assertion	NOUN
gujaf-214	237	52	of	of	ADP
gujaf-214	237	53	sheytanova	sheytanova	PROPN
gujaf-214	237	54	(	(	PUNCT
gujaf-214	237	55	2014	2014	NUM
gujaf-214	237	56	)	)	PUNCT
gujaf-214	237	57	,	,	PUNCT
gujaf-214	237	58	that	that	SCONJ
gujaf-214	237	59	a	a	DET
gujaf-214	237	60	prob	prob	NOUN
gujaf-214	237	61	>	>	X
gujaf-214	237	62	chi2	chi2	PROPN
gujaf-214	237	63	coefficient	coefficient	NOUN
gujaf-214	237	64	of	of	ADP
gujaf-214	237	65	less	less	ADJ
gujaf-214	237	66	than	than	ADP
gujaf-214	237	67	0.05	0.05	NUM
gujaf-214	237	68	indicates	indicate	VERB
gujaf-214	237	69	the	the	DET
gujaf-214	237	70	existence	existence	NOUN
gujaf-214	237	71	of	of	ADP
gujaf-214	237	72	endogenity	endogenity	NOUN
gujaf-214	237	73	in	in	ADP
gujaf-214	237	74	the	the	DET
gujaf-214	237	75	random	random	ADJ
gujaf-214	237	76	effect	effect	NOUN
gujaf-214	237	77	,	,	PUNCT
gujaf-214	237	78	making	make	VERB
gujaf-214	237	79	the	the	DET
gujaf-214	237	80	fixed	fix	VERB
gujaf-214	237	81	effect	effect	NOUN
gujaf-214	237	82	more	more	ADV
gujaf-214	237	83	suitable	suitable	ADJ
gujaf-214	237	84	in	in	ADP
gujaf-214	237	85	addition	addition	NOUN
gujaf-214	237	86	,	,	PUNCT
gujaf-214	237	87	the	the	DET
gujaf-214	237	88	study	study	NOUN
gujaf-214	237	89	conducted	conduct	VERB
gujaf-214	237	90	a	a	DET
gujaf-214	237	91	breusch	breusch	ADV
gujaf-214	237	92	-	-	PUNCT
gujaf-214	237	93	pagan	pagan	ADJ
gujaf-214	237	94	/	/	SYM
gujaf-214	237	95	cook	cook	PROPN
gujaf-214	237	96	-	-	PUNCT
gujaf-214	237	97	weisberg	weisberg	PROPN
gujaf-214	237	98	test	test	NOUN
gujaf-214	237	99	for	for	ADP
gujaf-214	237	100	heteroskedasticity	heteroskedasticity	NOUN
gujaf-214	237	101	on	on	ADP
gujaf-214	237	102	the	the	DET
gujaf-214	237	103	ols	ol	NOUN
gujaf-214	237	104	regression	regression	NOUN
gujaf-214	237	105	result	result	NOUN
gujaf-214	237	106	.	.	PUNCT
gujaf-214	238	1	the	the	DET
gujaf-214	238	2	result	result	NOUN
gujaf-214	238	3	of	of	ADP
gujaf-214	238	4	the	the	DET
gujaf-214	238	5	prob	prob	PROPN
gujaf-214	238	6	>	>	X
gujaf-214	238	7	chi2	chi2	PROPN
gujaf-214	238	8	was	be	AUX
gujaf-214	238	9	0.0008	0.0008	NUM
gujaf-214	238	10	indicating	indicate	VERB
gujaf-214	238	11	that	that	SCONJ
gujaf-214	238	12	the	the	DET
gujaf-214	238	13	variability	variability	NOUN
gujaf-214	238	14	of	of	ADP
gujaf-214	238	15	the	the	DET
gujaf-214	238	16	residuals	residual	NOUN
gujaf-214	238	17	is	be	AUX
gujaf-214	238	18	disproportionate	disproportionate	ADJ
gujaf-214	238	19	over	over	ADP
gujaf-214	238	20	a	a	DET
gujaf-214	238	21	range	range	NOUN
gujaf-214	238	22	of	of	ADP
gujaf-214	238	23	measured	measured	ADJ
gujaf-214	238	24	values	value	NOUN
gujaf-214	238	25	,	,	PUNCT
gujaf-214	238	26	thus	thus	ADV
gujaf-214	238	27	,	,	PUNCT
gujaf-214	238	28	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	238	29	exists	exist	VERB
gujaf-214	238	30	.	.	PUNCT
gujaf-214	239	1	the	the	DET
gujaf-214	239	2	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	239	3	problem	problem	NOUN
gujaf-214	239	4	observed	observe	VERB
gujaf-214	239	5	in	in	ADP
gujaf-214	239	6	the	the	DET
gujaf-214	239	7	ols	ol	NOUN
gujaf-214	239	8	was	be	AUX
gujaf-214	239	9	addressed	address	VERB
gujaf-214	239	10	by	by	ADP
gujaf-214	239	11	running	run	VERB
gujaf-214	239	12	a	a	DET
gujaf-214	239	13	robust	robust	ADJ
gujaf-214	239	14	regression	regression	NOUN
gujaf-214	239	15	.	.	PUNCT
gujaf-214	240	1	the	the	DET
gujaf-214	240	2	fixed	fixed	ADJ
gujaf-214	240	3	effect	effect	NOUN
gujaf-214	240	4	was	be	AUX
gujaf-214	240	5	tested	test	VERB
gujaf-214	240	6	for	for	ADP
gujaf-214	240	7	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	240	8	using	use	VERB
gujaf-214	240	9	the	the	DET
gujaf-214	240	10	modified	modify	VERB
gujaf-214	240	11	wald	wald	NOUN
gujaf-214	240	12	test	test	NOUN
gujaf-214	240	13	for	for	ADP
gujaf-214	240	14	groupwise	groupwise	NOUN
gujaf-214	240	15	heteroscedasticity	heteroscedasticity	PROPN
gujaf-214	240	16	.	.	PUNCT
gujaf-214	241	1	the	the	DET
gujaf-214	241	2	modified	modify	VERB
gujaf-214	241	3	wald	wald	PROPN
gujaf-214	241	4	test	test	NOUN
gujaf-214	241	5	indicated	indicate	VERB
gujaf-214	241	6	the	the	DET
gujaf-214	241	7	existence	existence	NOUN
gujaf-214	241	8	of	of	ADP
gujaf-214	241	9	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	241	10	prompting	prompt	VERB
gujaf-214	241	11	the	the	DET
gujaf-214	241	12	researcher	researcher	NOUN
gujaf-214	241	13	to	to	PART
gujaf-214	241	14	utilize	utilize	VERB
gujaf-214	241	15	the	the	DET
gujaf-214	241	16	panel	panel	NOUN
gujaf-214	241	17	corrected	correct	VERB
gujaf-214	241	18	standard	standard	ADJ
gujaf-214	241	19	error	error	NOUN
gujaf-214	241	20	to	to	PART
gujaf-214	241	21	address	address	VERB
gujaf-214	241	22	the	the	DET
gujaf-214	241	23	issue	issue	NOUN
gujaf-214	241	24	of	of	ADP
gujaf-214	241	25	the	the	DET
gujaf-214	241	26	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	241	27	(	(	PUNCT
gujaf-214	241	28	see	see	VERB
gujaf-214	241	29	appendix	appendix	NOUN
gujaf-214	241	30	a	a	PRON
gujaf-214	241	31	)	)	PUNCT
gujaf-214	241	32	.	.	PUNCT
gujaf-214	242	1	according	accord	VERB
gujaf-214	242	2	to	to	ADP
gujaf-214	242	3	beck	beck	PROPN
gujaf-214	242	4	&	&	CCONJ
gujaf-214	242	5	katz	katz	PROPN
gujaf-214	242	6	(	(	PUNCT
gujaf-214	242	7	1995	1995	NUM
gujaf-214	242	8	)	)	PUNCT
gujaf-214	242	9	,	,	PUNCT
gujaf-214	242	10	the	the	DET
gujaf-214	242	11	panel	panel	NOUN
gujaf-214	242	12	corrected	correct	VERB
gujaf-214	242	13	standard	standard	ADJ
gujaf-214	242	14	error	error	NOUN
gujaf-214	242	15	is	be	AUX
gujaf-214	242	16	a	a	DET
gujaf-214	242	17	small	small	ADJ
gujaf-214	242	18	-	-	PUNCT
gujaf-214	242	19	sample	sample	NOUN
gujaf-214	242	20	estimator	estimator	NOUN
gujaf-214	242	21	that	that	PRON
gujaf-214	242	22	is	be	AUX
gujaf-214	242	23	resistant	resistant	ADJ
gujaf-214	242	24	against	against	ADP
gujaf-214	242	25	cross	cross	ADJ
gujaf-214	242	26	-	-	ADJ
gujaf-214	242	27	sectional	sectional	ADJ
gujaf-214	242	28	heteroscedasticity	heteroscedasticity	NOUN
gujaf-214	242	29	and	and	CCONJ
gujaf-214	242	30	correlation	correlation	NOUN
gujaf-214	242	31	in	in	ADP
gujaf-214	242	32	the	the	DET
gujaf-214	242	33	original	original	ADJ
gujaf-214	242	34	time	time	NOUN
gujaf-214	242	35	-	-	PUNCT
gujaf-214	242	36	clustering	cluster	VERB
gujaf-214	242	37	situation	situation	NOUN
gujaf-214	242	38	.	.	PUNCT
gujaf-214	243	1	this	this	PRON
gujaf-214	243	2	is	be	AUX
gujaf-214	243	3	consistent	consistent	ADJ
gujaf-214	243	4	with	with	ADP
gujaf-214	243	5	the	the	DET
gujaf-214	243	6	approach	approach	NOUN
gujaf-214	243	7	employed	employ	VERB
gujaf-214	243	8	by	by	ADP
gujaf-214	243	9	ayagi	ayagi	NOUN
gujaf-214	243	10	(	(	PUNCT
gujaf-214	243	11	2014	2014	NUM
gujaf-214	243	12	)	)	PUNCT
gujaf-214	243	13	and	and	CCONJ
gujaf-214	243	14	samaila	samaila	X
gujaf-214	243	15	(	(	PUNCT
gujaf-214	243	16	2014	2014	NUM
gujaf-214	243	17	)	)	PUNCT
gujaf-214	243	18	.	.	PUNCT
gujaf-214	244	1	to	to	PART
gujaf-214	244	2	guarantee	guarantee	VERB
gujaf-214	244	3	the	the	DET
gujaf-214	244	4	validity	validity	NOUN
gujaf-214	244	5	of	of	ADP
gujaf-214	244	6	the	the	DET
gujaf-214	244	7	p	p	NOUN
gujaf-214	244	8	-	-	PUNCT
gujaf-214	244	9	values	value	NOUN
gujaf-214	244	10	of	of	ADP
gujaf-214	244	11	the	the	DET
gujaf-214	244	12	t	t	NOUN
gujaf-214	244	13	-	-	PUNCT
gujaf-214	244	14	tests	test	NOUN
gujaf-214	244	15	and	and	CCONJ
gujaf-214	244	16	f	f	X
gujaf-214	244	17	-	-	PUNCT
gujaf-214	244	18	test	test	NOUN
gujaf-214	244	19	,	,	PUNCT
gujaf-214	244	20	the	the	DET
gujaf-214	244	21	study	study	NOUN
gujaf-214	244	22	utilized	utilize	VERB
gujaf-214	244	23	the	the	DET
gujaf-214	244	24	kdensity	kdensity	NOUN
gujaf-214	244	25	,	,	PUNCT
gujaf-214	244	26	pnorm	pnorm	NOUN
gujaf-214	244	27	and	and	CCONJ
gujaf-214	244	28	qnorm	qnorm	NOUN
gujaf-214	244	29	to	to	PART
gujaf-214	244	30	analyze	analyze	VERB
gujaf-214	244	31	the	the	DET
gujaf-214	244	32	normality	normality	NOUN
gujaf-214	244	33	of	of	ADP
gujaf-214	244	34	residuals	residual	NOUN
gujaf-214	244	35	.	.	PUNCT
gujaf-214	245	1	from	from	ADP
gujaf-214	245	2	the	the	DET
gujaf-214	245	3	result	result	NOUN
gujaf-214	245	4	in	in	ADP
gujaf-214	245	5	appendix	appendix	PROPN
gujaf-214	245	6	a	a	PRON
gujaf-214	245	7	,	,	PUNCT
gujaf-214	245	8	the	the	DET
gujaf-214	245	9	result	result	NOUN
gujaf-214	245	10	of	of	ADP
gujaf-214	245	11	kdensity	kdensity	NOUN
gujaf-214	245	12	indicates	indicate	VERB
gujaf-214	245	13	that	that	SCONJ
gujaf-214	245	14	the	the	DET
gujaf-214	245	15	kernel	kernel	PROPN
gujaf-214	245	16	density	density	PROPN
gujaf-214	245	17	plot	plot	NOUN
gujaf-214	245	18	of	of	ADP
gujaf-214	245	19	the	the	DET
gujaf-214	245	20	data	datum	NOUN
gujaf-214	245	21	set	set	VERB
gujaf-214	245	22	is	be	AUX
gujaf-214	245	23	close	close	ADJ
gujaf-214	245	24	to	to	ADP
gujaf-214	245	25	normal	normal	ADJ
gujaf-214	245	26	density	density	NOUN
gujaf-214	245	27	.	.	PUNCT
gujaf-214	246	1	in	in	ADP
gujaf-214	246	2	addition	addition	NOUN
gujaf-214	246	3	,	,	PUNCT
gujaf-214	246	4	the	the	DET
gujaf-214	246	5	result	result	NOUN
gujaf-214	246	6	of	of	ADP
gujaf-214	246	7	the	the	DET
gujaf-214	246	8	pnorm	pnorm	NOUN
gujaf-214	246	9	shows	show	VERB
gujaf-214	246	10	no	no	DET
gujaf-214	246	11	indication	indication	NOUN
gujaf-214	246	12	to	to	ADP
gujaf-214	246	13	non	non	ADJ
gujaf-214	246	14	-	-	NOUN
gujaf-214	246	15	normality	normality	ADJ
gujaf-214	246	16	,	,	PUNCT
gujaf-214	246	17	as	as	SCONJ
gujaf-214	246	18	the	the	DET
gujaf-214	246	19	standardized	standardized	ADJ
gujaf-214	246	20	normal	normal	ADJ
gujaf-214	246	21	probability	probability	NOUN
gujaf-214	246	22	of	of	ADP
gujaf-214	246	23	the	the	DET
gujaf-214	246	24	data	datum	NOUN
gujaf-214	246	25	closely	closely	ADV
gujaf-214	246	26	follows	follow	VERB
gujaf-214	246	27	the	the	DET
gujaf-214	246	28	straight	straight	ADJ
gujaf-214	246	29	line	line	NOUN
gujaf-214	246	30	path	path	NOUN
gujaf-214	246	31	.	.	PUNCT
gujaf-214	247	1	in	in	ADP
gujaf-214	247	2	addition	addition	NOUN
gujaf-214	247	3	,	,	PUNCT
gujaf-214	247	4	the	the	DET
gujaf-214	247	5	qnorm	qnorm	NOUN
gujaf-214	247	6	shows	show	VERB
gujaf-214	247	7	slight	slight	ADJ
gujaf-214	247	8	deviation	deviation	NOUN
gujaf-214	247	9	from	from	ADP
gujaf-214	247	10	normality	normality	NOUN
gujaf-214	247	11	at	at	ADP
gujaf-214	247	12	the	the	DET
gujaf-214	247	13	tails	tail	NOUN
gujaf-214	247	14	.	.	PUNCT
gujaf-214	248	1	overall	overall	ADV
gujaf-214	248	2	,	,	PUNCT
gujaf-214	248	3	the	the	DET
gujaf-214	248	4	deviation	deviation	NOUN
gujaf-214	248	5	is	be	AUX
gujaf-214	248	6	minimal	minimal	ADJ
gujaf-214	248	7	and	and	CCONJ
gujaf-214	248	8	we	we	PRON
gujaf-214	248	9	can	can	AUX
gujaf-214	248	10	conclude	conclude	VERB
gujaf-214	248	11	that	that	SCONJ
gujaf-214	248	12	the	the	DET
gujaf-214	248	13	residuals	residual	NOUN
gujaf-214	248	14	are	be	AUX
gujaf-214	248	15	close	close	ADJ
gujaf-214	248	16	to	to	ADP
gujaf-214	248	17	normal	normal	ADJ
gujaf-214	248	18	distribution	distribution	NOUN
gujaf-214	248	19	(	(	PUNCT
gujaf-214	248	20	see	see	VERB
gujaf-214	248	21	appendix	appendix	NOUN
gujaf-214	248	22	a	a	PRON
gujaf-214	248	23	)	)	PUNCT
gujaf-214	248	24	.	.	PUNCT
gujaf-214	249	1	descriptive	descriptive	ADJ
gujaf-214	249	2	statistics	statistics	PROPN
gujaf-214	249	3	table	table	NOUN
gujaf-214	249	4	2	2	NUM
gujaf-214	249	5	descriptive	descriptive	ADJ
gujaf-214	249	6	statistics	statistic	NOUN
gujaf-214	249	7	variable	variable	ADJ
gujaf-214	249	8	obs	obs	PROPN
gujaf-214	249	9	mean	mean	VERB
gujaf-214	249	10	std	std	PROPN
gujaf-214	249	11	.	.	PUNCT
gujaf-214	250	1	dev	dev	PROPN
gujaf-214	250	2	min	min	PROPN
gujaf-214	250	3	max	max	PROPN
gujaf-214	250	4	rdquant	rdquant	PROPN
gujaf-214	250	5	187	187	NUM
gujaf-214	250	6	5.139358	5.139358	NUM
gujaf-214	250	7	0.5360445	0.5360445	NUM
gujaf-214	250	8	3.4	3.4	NUM
gujaf-214	250	9	5.86	5.86	NUM
gujaf-214	250	10	erce	erce	NOUN
gujaf-214	250	11	187	187	NUM
gujaf-214	250	12	0.682995	0.682995	NUM
gujaf-214	250	13	0.2311928	0.2311928	NUM
gujaf-214	250	14	0	0	NUM
gujaf-214	250	15	1	1	NUM
gujaf-214	250	16	size	size	NOUN
gujaf-214	250	17	187	187	NUM
gujaf-214	250	18	7.175187	7.175187	NUM
gujaf-214	250	19	0.3058662	0.3058662	NUM
gujaf-214	250	20	6.58	6.58	NUM
gujaf-214	250	21	8	8	NUM
gujaf-214	250	22	leverage	leverage	NOUN
gujaf-214	250	23	187	187	NUM
gujaf-214	250	24	1.38016	1.38016	NUM
gujaf-214	250	25	2.49797	2.49797	NUM
gujaf-214	250	26	0.12	0.12	NUM
gujaf-214	250	27	22.06	22.06	NUM
gujaf-214	250	28	profitability	profitability	NOUN
gujaf-214	250	29	187	187	NUM
gujaf-214	250	30	0.050802	0.050802	NUM
gujaf-214	250	31	0.1988621	0.1988621	NUM
gujaf-214	250	32	-0.61	-0.61	NUM
gujaf-214	250	33	1.96	1.96	NUM
gujaf-214	250	34	growth	growth	NOUN
gujaf-214	250	35	187	187	NUM
gujaf-214	250	36	0.116685	0.116685	NUM
gujaf-214	250	37	0.2269307	0.2269307	NUM
gujaf-214	250	38	-0.43	-0.43	NUM
gujaf-214	250	39	1.24	1.24	NUM
gujaf-214	250	40	source	source	NOUN
gujaf-214	250	41	:	:	PUNCT
gujaf-214	250	42	generated	generate	VERB
gujaf-214	250	43	by	by	ADP
gujaf-214	250	44	the	the	DET
gujaf-214	250	45	author	author	NOUN
gujaf-214	250	46	from	from	ADP
gujaf-214	250	47	annual	annual	ADJ
gujaf-214	250	48	reports	report	NOUN
gujaf-214	250	49	of	of	ADP
gujaf-214	250	50	the	the	DET
gujaf-214	250	51	sampled	sample	VERB
gujaf-214	250	52	insurance	insurance	NOUN
gujaf-214	250	53	firms	firm	NOUN
gujaf-214	250	54	(	(	PUNCT
gujaf-214	250	55	2011	2011	NUM
gujaf-214	250	56	-	-	SYM
gujaf-214	250	57	2021	2021	NUM
gujaf-214	250	58	)	)	PUNCT
gujaf-214	250	59	,	,	PUNCT
gujaf-214	250	60	using	use	VERB
gujaf-214	250	61	stata	stata	NOUN
gujaf-214	250	62	output	output	NOUN
gujaf-214	250	63	,	,	PUNCT
gujaf-214	250	64	version	version	NOUN
gujaf-214	250	65	15.00	15.00	NUM
gujaf-214	250	66	.	.	PUNCT
gujaf-214	251	1	gusau	gusau	PROPN
gujaf-214	251	2	journal	journal	PROPN
gujaf-214	251	3	of	of	ADP
gujaf-214	251	4	accounting	accounting	NOUN
gujaf-214	251	5	and	and	CCONJ
gujaf-214	251	6	finance	finance	NOUN
gujaf-214	251	7	,	,	PUNCT
gujaf-214	251	8	vol	vol	NOUN
gujaf-214	251	9	.	.	PROPN
gujaf-214	251	10	4	4	NUM
gujaf-214	251	11	,	,	PUNCT
gujaf-214	251	12	issue	issue	NOUN
gujaf-214	251	13	1	1	NUM
gujaf-214	251	14	,	,	PUNCT
gujaf-214	251	15	april	april	PROPN
gujaf-214	251	16	,	,	PUNCT
gujaf-214	251	17	2023	2023	NUM
gujaf-214	251	18	203	203	NUM
gujaf-214	251	19	table	table	NOUN
gujaf-214	251	20	2	2	NUM
gujaf-214	251	21	depicts	depict	VERB
gujaf-214	251	22	the	the	DET
gujaf-214	251	23	result	result	NOUN
gujaf-214	251	24	of	of	ADP
gujaf-214	251	25	descriptive	descriptive	ADJ
gujaf-214	251	26	statistics	statistic	NOUN
gujaf-214	251	27	on	on	ADP
gujaf-214	251	28	the	the	DET
gujaf-214	251	29	research	research	NOUN
gujaf-214	251	30	variables	variable	NOUN
gujaf-214	251	31	.	.	PUNCT
gujaf-214	252	1	it	it	PRON
gujaf-214	252	2	could	could	AUX
gujaf-214	252	3	be	be	AUX
gujaf-214	252	4	seen	see	VERB
gujaf-214	252	5	that	that	SCONJ
gujaf-214	252	6	rdquant	rdquant	PROPN
gujaf-214	252	7	has	have	VERB
gujaf-214	252	8	a	a	DET
gujaf-214	252	9	mean	mean	ADJ
gujaf-214	252	10	score	score	NOUN
gujaf-214	252	11	of	of	ADP
gujaf-214	252	12	5.139	5.139	NUM
gujaf-214	252	13	in	in	ADP
gujaf-214	252	14	log	log	NOUN
gujaf-214	252	15	form	form	NOUN
gujaf-214	252	16	indicating	indicate	VERB
gujaf-214	252	17	that	that	SCONJ
gujaf-214	252	18	the	the	DET
gujaf-214	252	19	average	average	ADJ
gujaf-214	252	20	value	value	NOUN
gujaf-214	252	21	total	total	ADJ
gujaf-214	252	22	risk	risk	NOUN
gujaf-214	252	23	disclosure	disclosure	NOUN
gujaf-214	252	24	sentences	sentence	NOUN
gujaf-214	252	25	by	by	ADP
gujaf-214	252	26	listed	list	VERB
gujaf-214	252	27	insurance	insurance	NOUN
gujaf-214	252	28	firms	firm	NOUN
gujaf-214	252	29	in	in	ADP
gujaf-214	252	30	nigeria	nigeria	PROPN
gujaf-214	252	31	from	from	ADP
gujaf-214	252	32	2011	2011	NUM
gujaf-214	252	33	-	-	SYM
gujaf-214	252	34	2021	2021	NUM
gujaf-214	252	35	is	be	AUX
gujaf-214	252	36	170.6	170.6	NUM
gujaf-214	252	37	.	.	PUNCT
gujaf-214	253	1	the	the	DET
gujaf-214	253	2	standard	standard	ADJ
gujaf-214	253	3	deviation	deviation	NOUN
gujaf-214	253	4	of	of	ADP
gujaf-214	253	5	0.536	0.536	NUM
gujaf-214	253	6	suggests	suggest	VERB
gujaf-214	253	7	a	a	DET
gujaf-214	253	8	substantial	substantial	ADJ
gujaf-214	253	9	variation	variation	NOUN
gujaf-214	253	10	from	from	ADP
gujaf-214	253	11	the	the	DET
gujaf-214	253	12	mean	mean	ADJ
gujaf-214	253	13	value	value	NOUN
gujaf-214	253	14	of	of	ADP
gujaf-214	253	15	170.6	170.6	NUM
gujaf-214	253	16	in	in	ADP
gujaf-214	253	17	the	the	DET
gujaf-214	253	18	risk	risk	NOUN
gujaf-214	253	19	disclosure	disclosure	NOUN
gujaf-214	253	20	quantity	quantity	NOUN
gujaf-214	253	21	(	(	PUNCT
gujaf-214	253	22	rdquant	rdquant	PROPN
gujaf-214	253	23	)	)	PUNCT
gujaf-214	253	24	of	of	ADP
gujaf-214	253	25	nigerian	nigerian	ADJ
gujaf-214	253	26	listed	list	VERB
gujaf-214	253	27	insurance	insurance	NOUN
gujaf-214	253	28	businesses	business	NOUN
gujaf-214	253	29	.	.	PUNCT
gujaf-214	254	1	from	from	ADP
gujaf-214	254	2	the	the	DET
gujaf-214	254	3	perspective	perspective	NOUN
gujaf-214	254	4	of	of	ADP
gujaf-214	254	5	the	the	DET
gujaf-214	254	6	independent	independent	ADJ
gujaf-214	254	7	variable	variable	NOUN
gujaf-214	254	8	,	,	PUNCT
gujaf-214	254	9	rce	rce	PROPN
gujaf-214	254	10	has	have	VERB
gujaf-214	254	11	a	a	DET
gujaf-214	254	12	mean	mean	NOUN
gujaf-214	254	13	of	of	ADP
gujaf-214	254	14	0.682	0.682	NUM
gujaf-214	254	15	,	,	PUNCT
gujaf-214	254	16	indicating	indicate	VERB
gujaf-214	254	17	that	that	SCONJ
gujaf-214	254	18	most	most	ADJ
gujaf-214	254	19	of	of	ADP
gujaf-214	254	20	the	the	DET
gujaf-214	254	21	listed	list	VERB
gujaf-214	254	22	insurance	insurance	NOUN
gujaf-214	254	23	firms	firm	NOUN
gujaf-214	254	24	have	have	VERB
gujaf-214	254	25	more	more	ADJ
gujaf-214	254	26	than	than	ADP
gujaf-214	254	27	60	60	NUM
gujaf-214	254	28	%	%	NOUN
gujaf-214	254	29	of	of	ADP
gujaf-214	254	30	the	the	DET
gujaf-214	254	31	committee	committee	NOUN
gujaf-214	254	32	members	member	NOUN
gujaf-214	254	33	knowledgeable	knowledgeable	ADJ
gujaf-214	254	34	in	in	ADP
gujaf-214	254	35	finance	finance	NOUN
gujaf-214	254	36	,	,	PUNCT
gujaf-214	254	37	accounting	accounting	NOUN
gujaf-214	254	38	or	or	CCONJ
gujaf-214	254	39	risk	risk	NOUN
gujaf-214	254	40	management	management	NOUN
gujaf-214	254	41	.	.	PUNCT
gujaf-214	255	1	the	the	DET
gujaf-214	255	2	maximum	maximum	NOUN
gujaf-214	255	3	of	of	ADP
gujaf-214	255	4	1	1	NUM
gujaf-214	255	5	is	be	AUX
gujaf-214	255	6	indicative	indicative	ADJ
gujaf-214	255	7	that	that	SCONJ
gujaf-214	255	8	some	some	DET
gujaf-214	255	9	firms	firm	NOUN
gujaf-214	255	10	have	have	VERB
gujaf-214	255	11	a	a	DET
gujaf-214	255	12	risk	risk	NOUN
gujaf-214	255	13	committee	committee	NOUN
gujaf-214	255	14	composed	compose	VERB
gujaf-214	255	15	100	100	NUM
gujaf-214	255	16	%	%	NOUN
gujaf-214	255	17	of	of	ADP
gujaf-214	255	18	members	member	NOUN
gujaf-214	255	19	knowledgeable	knowledgeable	ADJ
gujaf-214	255	20	and	and	CCONJ
gujaf-214	255	21	experienced	experience	VERB
gujaf-214	255	22	in	in	ADP
gujaf-214	255	23	accounting	accounting	NOUN
gujaf-214	255	24	,	,	PUNCT
gujaf-214	255	25	risk	risk	NOUN
gujaf-214	255	26	management	management	NOUN
gujaf-214	255	27	and	and	CCONJ
gujaf-214	255	28	finance	finance	NOUN
gujaf-214	255	29	.	.	PUNCT
gujaf-214	256	1	lastly	lastly	ADV
gujaf-214	256	2	,	,	PUNCT
gujaf-214	256	3	the	the	DET
gujaf-214	256	4	minimum	minimum	NOUN
gujaf-214	256	5	of	of	ADP
gujaf-214	256	6	0	0	NUM
gujaf-214	256	7	indicates	indicate	VERB
gujaf-214	256	8	that	that	SCONJ
gujaf-214	256	9	over	over	ADP
gujaf-214	256	10	the	the	DET
gujaf-214	256	11	scope	scope	NOUN
gujaf-214	256	12	of	of	ADP
gujaf-214	256	13	the	the	DET
gujaf-214	256	14	study	study	NOUN
gujaf-214	256	15	,	,	PUNCT
gujaf-214	256	16	some	some	DET
gujaf-214	256	17	listed	list	VERB
gujaf-214	256	18	insurance	insurance	NOUN
gujaf-214	256	19	companies	company	NOUN
gujaf-214	256	20	in	in	ADP
gujaf-214	256	21	nigeria	nigeria	PROPN
gujaf-214	256	22	had	have	VERB
gujaf-214	256	23	risk	risk	NOUN
gujaf-214	256	24	management	management	NOUN
gujaf-214	256	25	committees	committee	NOUN
gujaf-214	256	26	with	with	ADP
gujaf-214	256	27	no	no	DET
gujaf-214	256	28	member	member	NOUN
gujaf-214	256	29	knowledgeable	knowledgeable	ADJ
gujaf-214	256	30	in	in	ADP
gujaf-214	256	31	finance	finance	NOUN
gujaf-214	256	32	,	,	PUNCT
gujaf-214	256	33	risk	risk	NOUN
gujaf-214	256	34	management	management	NOUN
gujaf-214	256	35	or	or	CCONJ
gujaf-214	256	36	accounting	accounting	NOUN
gujaf-214	256	37	.	.	PUNCT
gujaf-214	257	1	from	from	ADP
gujaf-214	257	2	the	the	DET
gujaf-214	257	3	perspective	perspective	NOUN
gujaf-214	257	4	of	of	ADP
gujaf-214	257	5	the	the	DET
gujaf-214	257	6	control	control	NOUN
gujaf-214	257	7	variables	variable	NOUN
gujaf-214	257	8	,	,	PUNCT
gujaf-214	257	9	size	size	NOUN
gujaf-214	257	10	had	have	VERB
gujaf-214	257	11	a	a	DET
gujaf-214	257	12	mean	mean	NOUN
gujaf-214	257	13	of	of	ADP
gujaf-214	257	14	7.175	7.175	NUM
gujaf-214	257	15	.	.	PUNCT
gujaf-214	258	1	on	on	ADP
gujaf-214	258	2	the	the	DET
gujaf-214	258	3	other	other	ADJ
gujaf-214	258	4	hand	hand	NOUN
gujaf-214	258	5	,	,	PUNCT
gujaf-214	258	6	leverage	leverage	NOUN
gujaf-214	258	7	has	have	VERB
gujaf-214	258	8	a	a	DET
gujaf-214	258	9	mean	mean	NOUN
gujaf-214	258	10	of	of	ADP
gujaf-214	258	11	1.38	1.38	NUM
gujaf-214	258	12	,	,	PUNCT
gujaf-214	258	13	indicating	indicate	VERB
gujaf-214	258	14	that	that	SCONJ
gujaf-214	258	15	the	the	DET
gujaf-214	258	16	listed	list	VERB
gujaf-214	258	17	insurance	insurance	NOUN
gujaf-214	258	18	firms	firm	NOUN
gujaf-214	258	19	have	have	VERB
gujaf-214	258	20	an	an	DET
gujaf-214	258	21	average	average	ADJ
gujaf-214	258	22	leverage	leverage	NOUN
gujaf-214	258	23	of	of	ADP
gujaf-214	258	24	1.38	1.38	NUM
gujaf-214	258	25	denoting	denote	VERB
gujaf-214	258	26	that	that	SCONJ
gujaf-214	258	27	most	most	ADJ
gujaf-214	258	28	firms	firm	NOUN
gujaf-214	258	29	have	have	VERB
gujaf-214	258	30	a	a	DET
gujaf-214	258	31	debt	debt	NOUN
gujaf-214	258	32	that	that	PRON
gujaf-214	258	33	is	be	AUX
gujaf-214	258	34	1.3	1.3	NUM
gujaf-214	258	35	times	time	NOUN
gujaf-214	258	36	the	the	DET
gujaf-214	258	37	book	book	NOUN
gujaf-214	258	38	value	value	NOUN
gujaf-214	258	39	of	of	ADP
gujaf-214	258	40	the	the	DET
gujaf-214	258	41	equity	equity	NOUN
gujaf-214	258	42	.	.	PUNCT
gujaf-214	259	1	this	this	PRON
gujaf-214	259	2	shows	show	VERB
gujaf-214	259	3	that	that	SCONJ
gujaf-214	259	4	the	the	DET
gujaf-214	259	5	listed	list	VERB
gujaf-214	259	6	insurance	insurance	NOUN
gujaf-214	259	7	firms	firm	NOUN
gujaf-214	259	8	in	in	ADP
gujaf-214	259	9	nigeria	nigeria	PROPN
gujaf-214	259	10	have	have	VERB
gujaf-214	259	11	a	a	DET
gujaf-214	259	12	significant	significant	ADJ
gujaf-214	259	13	percentage	percentage	NOUN
gujaf-214	259	14	of	of	ADP
gujaf-214	259	15	debt	debt	NOUN
gujaf-214	259	16	in	in	ADP
gujaf-214	259	17	their	their	PRON
gujaf-214	259	18	capital	capital	NOUN
gujaf-214	259	19	structure	structure	NOUN
gujaf-214	259	20	and	and	CCONJ
gujaf-214	259	21	ultimately	ultimately	ADV
gujaf-214	259	22	highly	highly	ADV
gujaf-214	259	23	geared	gear	VERB
gujaf-214	259	24	.	.	PUNCT
gujaf-214	260	1	profitability	profitability	NOUN
gujaf-214	260	2	,	,	PUNCT
gujaf-214	260	3	had	have	VERB
gujaf-214	260	4	an	an	DET
gujaf-214	260	5	average	average	NOUN
gujaf-214	260	6	of	of	ADP
gujaf-214	260	7	0.0508	0.0508	NUM
gujaf-214	260	8	,	,	PUNCT
gujaf-214	260	9	indicating	indicate	VERB
gujaf-214	260	10	that	that	SCONJ
gujaf-214	260	11	firms	firm	NOUN
gujaf-214	260	12	have	have	VERB
gujaf-214	260	13	a	a	DET
gujaf-214	260	14	fairly	fairly	ADV
gujaf-214	260	15	low	low	ADJ
gujaf-214	260	16	at	at	ADP
gujaf-214	260	17	roe	roe	NOUN
gujaf-214	260	18	at	at	ADP
gujaf-214	260	19	5	5	NUM
gujaf-214	260	20	%	%	NOUN
gujaf-214	260	21	.	.	PUNCT
gujaf-214	261	1	the	the	DET
gujaf-214	261	2	low	low	ADJ
gujaf-214	261	3	roe	roe	NOUN
gujaf-214	261	4	is	be	AUX
gujaf-214	261	5	explained	explain	VERB
gujaf-214	261	6	below	below	ADV
gujaf-214	261	7	by	by	ADP
gujaf-214	261	8	the	the	DET
gujaf-214	261	9	fairly	fairly	ADV
gujaf-214	261	10	low	low	ADJ
gujaf-214	261	11	average	average	ADJ
gujaf-214	261	12	growth	growth	NOUN
gujaf-214	261	13	rate	rate	NOUN
gujaf-214	261	14	of	of	ADP
gujaf-214	261	15	11	11	NUM
gujaf-214	261	16	%	%	NOUN
gujaf-214	261	17	,	,	PUNCT
gujaf-214	261	18	indicating	indicate	VERB
gujaf-214	261	19	the	the	DET
gujaf-214	261	20	competitiveness	competitiveness	NOUN
gujaf-214	261	21	of	of	ADP
gujaf-214	261	22	the	the	DET
gujaf-214	261	23	insurance	insurance	NOUN
gujaf-214	261	24	industry	industry	NOUN
gujaf-214	261	25	leading	lead	VERB
gujaf-214	261	26	to	to	ADP
gujaf-214	261	27	fairly	fairly	ADV
gujaf-214	261	28	low	low	ADJ
gujaf-214	261	29	profits	profit	NOUN
gujaf-214	261	30	.	.	PUNCT
gujaf-214	262	1	lastly	lastly	ADV
gujaf-214	262	2	,	,	PUNCT
gujaf-214	262	3	growth	growth	NOUN
gujaf-214	262	4	measured	measure	VERB
gujaf-214	262	5	by	by	ADP
gujaf-214	262	6	the	the	DET
gujaf-214	262	7	percentage	percentage	NOUN
gujaf-214	262	8	change	change	NOUN
gujaf-214	262	9	in	in	ADP
gujaf-214	262	10	gross	gross	ADJ
gujaf-214	262	11	premium	premium	NOUN
gujaf-214	262	12	has	have	VERB
gujaf-214	262	13	a	a	DET
gujaf-214	262	14	mean	mean	NOUN
gujaf-214	262	15	of	of	ADP
gujaf-214	262	16	11	11	NUM
gujaf-214	262	17	%	%	NOUN
gujaf-214	262	18	,	,	PUNCT
gujaf-214	262	19	indicating	indicate	VERB
gujaf-214	262	20	a	a	DET
gujaf-214	262	21	fairly	fairly	ADV
gujaf-214	262	22	good	good	ADJ
gujaf-214	262	23	average	average	ADJ
gujaf-214	262	24	rate	rate	NOUN
gujaf-214	262	25	of	of	ADP
gujaf-214	262	26	growth	growth	NOUN
gujaf-214	262	27	among	among	ADP
gujaf-214	262	28	listed	list	VERB
gujaf-214	262	29	insurance	insurance	NOUN
gujaf-214	262	30	firms	firm	NOUN
gujaf-214	262	31	in	in	ADP
gujaf-214	262	32	nigeria	nigeria	PROPN
gujaf-214	262	33	.	.	PUNCT
gujaf-214	263	1	in	in	ADP
gujaf-214	263	2	addition	addition	NOUN
gujaf-214	263	3	,	,	PUNCT
gujaf-214	263	4	the	the	DET
gujaf-214	263	5	standard	standard	ADJ
gujaf-214	263	6	deviation	deviation	NOUN
gujaf-214	263	7	of	of	ADP
gujaf-214	263	8	growth	growth	NOUN
gujaf-214	263	9	stands	stand	VERB
gujaf-214	263	10	at	at	ADP
gujaf-214	263	11	22.69	22.69	NUM
gujaf-214	263	12	%	%	NOUN
gujaf-214	263	13	,	,	PUNCT
gujaf-214	263	14	meaning	mean	VERB
gujaf-214	263	15	that	that	SCONJ
gujaf-214	263	16	the	the	DET
gujaf-214	263	17	variability	variability	NOUN
gujaf-214	263	18	in	in	ADP
gujaf-214	263	19	growth	growth	NOUN
gujaf-214	263	20	among	among	ADP
gujaf-214	263	21	the	the	DET
gujaf-214	263	22	firms	firm	NOUN
gujaf-214	263	23	is	be	AUX
gujaf-214	263	24	significant	significant	ADJ
gujaf-214	263	25	as	as	SCONJ
gujaf-214	263	26	it	it	PRON
gujaf-214	263	27	disperses	disperse	VERB
gujaf-214	263	28	from	from	ADP
gujaf-214	263	29	the	the	DET
gujaf-214	263	30	mean	mean	NOUN
gujaf-214	263	31	by	by	ADP
gujaf-214	263	32	a	a	DET
gujaf-214	263	33	high	high	ADJ
gujaf-214	263	34	magnitude	magnitude	NOUN
gujaf-214	263	35	.	.	PUNCT
gujaf-214	264	1	gusau	gusau	PROPN
gujaf-214	264	2	journal	journal	PROPN
gujaf-214	264	3	of	of	ADP
gujaf-214	264	4	accounting	accounting	NOUN
gujaf-214	264	5	and	and	CCONJ
gujaf-214	264	6	finance	finance	NOUN
gujaf-214	264	7	,	,	PUNCT
gujaf-214	264	8	vol	vol	NOUN
gujaf-214	264	9	.	.	PROPN
gujaf-214	264	10	4	4	NUM
gujaf-214	264	11	,	,	PUNCT
gujaf-214	264	12	issue	issue	NOUN
gujaf-214	264	13	1	1	NUM
gujaf-214	264	14	,	,	PUNCT
gujaf-214	264	15	april	april	PROPN
gujaf-214	264	16	,	,	PUNCT
gujaf-214	264	17	2023	2023	NUM
gujaf-214	264	18	204	204	NUM
gujaf-214	264	19	correlation	correlation	NOUN
gujaf-214	264	20	analysis	analysis	NOUN
gujaf-214	264	21	table	table	NOUN
gujaf-214	264	22	3	3	NUM
gujaf-214	264	23	correlation	correlation	NOUN
gujaf-214	264	24	matrix	matrix	NOUN
gujaf-214	264	25	rdquant	rdquant	PROPN
gujaf-214	264	26	erce	erce	NOUN
gujaf-214	264	27	size	size	NOUN
gujaf-214	264	28	leverage	leverage	NOUN
gujaf-214	264	29	prof	prof	NOUN
gujaf-214	264	30	growth	growth	NOUN
gujaf-214	264	31	rdquant	rdquant	VERB
gujaf-214	264	32	1	1	NUM
gujaf-214	264	33	erce	erce	NOUN
gujaf-214	264	34	0.5165	0.5165	NUM
gujaf-214	264	35	1	1	NUM
gujaf-214	264	36	size	size	NOUN
gujaf-214	264	37	0.3867	0.3867	NUM
gujaf-214	264	38	0.2308	0.2308	NUM
gujaf-214	264	39	1	1	NUM
gujaf-214	264	40	leverage	leverage	NOUN
gujaf-214	264	41	-0.0158	-0.0158	NOUN
gujaf-214	264	42	0.048	0.048	NUM
gujaf-214	264	43	0.3626	0.3626	NUM
gujaf-214	264	44	1	1	NUM
gujaf-214	264	45	prof	prof	NOUN
gujaf-214	264	46	-0.2276	-0.2276	NOUN
gujaf-214	265	1	-0.305	-0.305	NOUN
gujaf-214	265	2	0.0587	0.0587	NUM
gujaf-214	265	3	0.2054	0.2054	NUM
gujaf-214	265	4	1	1	NUM
gujaf-214	265	5	growth	growth	NOUN
gujaf-214	265	6	-0.1695	-0.1695	NOUN
gujaf-214	265	7	-0.2288	-0.2288	VERB
gujaf-214	266	1	0.0634	0.0634	NUM
gujaf-214	266	2	-0.1054	-0.1054	NOUN
gujaf-214	266	3	0.1503	0.1503	NUM
gujaf-214	266	4	1	1	NUM
gujaf-214	266	5	source	source	NOUN
gujaf-214	266	6	:	:	PUNCT
gujaf-214	266	7	generated	generate	VERB
gujaf-214	266	8	by	by	ADP
gujaf-214	266	9	the	the	DET
gujaf-214	266	10	author	author	NOUN
gujaf-214	266	11	from	from	ADP
gujaf-214	266	12	annual	annual	ADJ
gujaf-214	266	13	reports	report	NOUN
gujaf-214	266	14	of	of	ADP
gujaf-214	266	15	the	the	DET
gujaf-214	266	16	sampled	sample	VERB
gujaf-214	266	17	insurance	insurance	NOUN
gujaf-214	266	18	firms	firm	NOUN
gujaf-214	266	19	(	(	PUNCT
gujaf-214	266	20	2011	2011	NUM
gujaf-214	266	21	-	-	SYM
gujaf-214	266	22	2021	2021	NUM
gujaf-214	266	23	)	)	PUNCT
gujaf-214	266	24	,	,	PUNCT
gujaf-214	266	25	using	use	VERB
gujaf-214	266	26	stata	stata	NOUN
gujaf-214	266	27	output	output	NOUN
gujaf-214	266	28	,	,	PUNCT
gujaf-214	266	29	version	version	NOUN
gujaf-214	266	30	15.00	15.00	NUM
gujaf-214	266	31	.	.	PUNCT
gujaf-214	267	1	the	the	DET
gujaf-214	267	2	results	result	NOUN
gujaf-214	267	3	of	of	ADP
gujaf-214	267	4	correlation	correlation	NOUN
gujaf-214	267	5	analysis	analysis	NOUN
gujaf-214	267	6	are	be	AUX
gujaf-214	267	7	presented	present	VERB
gujaf-214	267	8	in	in	ADP
gujaf-214	267	9	table	table	NOUN
gujaf-214	267	10	3	3	NUM
gujaf-214	267	11	.	.	PUNCT
gujaf-214	268	1	the	the	DET
gujaf-214	268	2	result	result	NOUN
gujaf-214	268	3	depicts	depict	VERB
gujaf-214	268	4	that	that	SCONJ
gujaf-214	268	5	rce	rce	NOUN
gujaf-214	268	6	has	have	VERB
gujaf-214	268	7	a	a	DET
gujaf-214	268	8	moderate	moderate	ADJ
gujaf-214	268	9	positive	positive	ADJ
gujaf-214	268	10	correlation	correlation	NOUN
gujaf-214	268	11	rdquant	rdquant	ADJ
gujaf-214	268	12	to	to	ADP
gujaf-214	268	13	the	the	DET
gujaf-214	268	14	magnitude	magnitude	NOUN
gujaf-214	268	15	of	of	ADP
gujaf-214	268	16	0.371	0.371	NUM
gujaf-214	268	17	.	.	PUNCT
gujaf-214	269	1	in	in	ADP
gujaf-214	269	2	addition	addition	NOUN
gujaf-214	269	3	,	,	PUNCT
gujaf-214	269	4	size	size	NOUN
gujaf-214	269	5	has	have	VERB
gujaf-214	269	6	a	a	DET
gujaf-214	269	7	positive	positive	ADJ
gujaf-214	269	8	association	association	NOUN
gujaf-214	269	9	with	with	ADP
gujaf-214	269	10	rdquant	rdquant	PROPN
gujaf-214	269	11	suggesting	suggest	VERB
gujaf-214	269	12	that	that	SCONJ
gujaf-214	269	13	larger	large	ADJ
gujaf-214	269	14	firms	firm	NOUN
gujaf-214	269	15	are	be	AUX
gujaf-214	269	16	more	more	ADV
gujaf-214	269	17	inclined	inclined	ADJ
gujaf-214	269	18	to	to	PART
gujaf-214	269	19	make	make	VERB
gujaf-214	269	20	extensive	extensive	ADJ
gujaf-214	269	21	risk	risk	NOUN
gujaf-214	269	22	disclosures	disclosure	NOUN
gujaf-214	269	23	.	.	PUNCT
gujaf-214	270	1	however	however	ADV
gujaf-214	270	2	,	,	PUNCT
gujaf-214	270	3	the	the	DET
gujaf-214	270	4	quantity	quantity	NOUN
gujaf-214	270	5	of	of	ADP
gujaf-214	270	6	risk	risk	NOUN
gujaf-214	270	7	disclosure	disclosure	NOUN
gujaf-214	270	8	was	be	AUX
gujaf-214	270	9	observed	observe	VERB
gujaf-214	270	10	to	to	PART
gujaf-214	270	11	be	be	AUX
gujaf-214	270	12	negatively	negatively	ADV
gujaf-214	270	13	correlated	correlate	VERB
gujaf-214	270	14	with	with	ADP
gujaf-214	270	15	profitability	profitability	NOUN
gujaf-214	270	16	and	and	CCONJ
gujaf-214	270	17	growth	growth	NOUN
gujaf-214	270	18	.	.	PUNCT
gujaf-214	271	1	leverage	leverage	NOUN
gujaf-214	271	2	conversely	conversely	ADV
gujaf-214	271	3	,	,	PUNCT
gujaf-214	271	4	was	be	AUX
gujaf-214	271	5	observed	observe	VERB
gujaf-214	271	6	to	to	PART
gujaf-214	271	7	have	have	VERB
gujaf-214	271	8	a	a	DET
gujaf-214	271	9	positive	positive	ADJ
gujaf-214	271	10	association	association	NOUN
gujaf-214	271	11	with	with	ADP
gujaf-214	271	12	the	the	DET
gujaf-214	271	13	quantity	quantity	NOUN
gujaf-214	271	14	of	of	ADP
gujaf-214	271	15	risk	risk	NOUN
gujaf-214	271	16	disclosed	disclose	VERB
gujaf-214	271	17	by	by	ADP
gujaf-214	271	18	listed	list	VERB
gujaf-214	271	19	insurance	insurance	NOUN
gujaf-214	271	20	firms	firm	NOUN
gujaf-214	271	21	in	in	ADP
gujaf-214	271	22	nigeria	nigeria	PROPN
gujaf-214	271	23	.	.	PUNCT
gujaf-214	272	1	in	in	ADP
gujaf-214	272	2	addition	addition	NOUN
gujaf-214	272	3	,	,	PUNCT
gujaf-214	272	4	the	the	DET
gujaf-214	272	5	strongest	strong	ADJ
gujaf-214	272	6	positive	positive	ADJ
gujaf-214	272	7	correlation	correlation	NOUN
gujaf-214	272	8	between	between	ADP
gujaf-214	272	9	the	the	DET
gujaf-214	272	10	explanatory	explanatory	ADJ
gujaf-214	272	11	variables	variable	NOUN
gujaf-214	272	12	was	be	AUX
gujaf-214	272	13	observed	observe	VERB
gujaf-214	272	14	to	to	PART
gujaf-214	272	15	be	be	AUX
gujaf-214	272	16	between	between	ADP
gujaf-214	272	17	size	size	NOUN
gujaf-214	272	18	and	and	CCONJ
gujaf-214	272	19	leverage	leverage	NOUN
gujaf-214	272	20	.	.	PUNCT
gujaf-214	273	1	to	to	ADP
gujaf-214	273	2	the	the	DET
gujaf-214	273	3	magnitude	magnitude	NOUN
gujaf-214	273	4	of	of	ADP
gujaf-214	273	5	0.433	0.433	NUM
gujaf-214	273	6	,	,	PUNCT
gujaf-214	273	7	which	which	PRON
gujaf-214	273	8	is	be	AUX
gujaf-214	273	9	moderately	moderately	ADV
gujaf-214	273	10	correlated	correlate	VERB
gujaf-214	273	11	based	base	VERB
gujaf-214	273	12	on	on	ADP
gujaf-214	273	13	the	the	DET
gujaf-214	273	14	assertion	assertion	NOUN
gujaf-214	273	15	of	of	ADP
gujaf-214	273	16	moore	moore	PROPN
gujaf-214	273	17	,	,	PUNCT
gujaf-214	273	18	notz	notz	NOUN
gujaf-214	273	19	and	and	CCONJ
gujaf-214	273	20	flinger	flinger	NOUN
gujaf-214	273	21	(	(	PUNCT
gujaf-214	273	22	2013	2013	NUM
gujaf-214	273	23	)	)	PUNCT
gujaf-214	273	24	.	.	PUNCT
gujaf-214	274	1	in	in	ADP
gujaf-214	274	2	addition	addition	NOUN
gujaf-214	274	3	,	,	PUNCT
gujaf-214	274	4	the	the	DET
gujaf-214	274	5	greatest	great	ADJ
gujaf-214	274	6	negative	negative	ADJ
gujaf-214	274	7	association	association	NOUN
gujaf-214	274	8	between	between	ADP
gujaf-214	274	9	the	the	DET
gujaf-214	274	10	explanatory	explanatory	ADJ
gujaf-214	274	11	variables	variable	NOUN
gujaf-214	274	12	was	be	AUX
gujaf-214	274	13	that	that	PRON
gujaf-214	274	14	between	between	ADP
gujaf-214	274	15	rce	rce	NOUN
gujaf-214	274	16	and	and	CCONJ
gujaf-214	274	17	profitability	profitability	NOUN
gujaf-214	274	18	to	to	ADP
gujaf-214	274	19	the	the	DET
gujaf-214	274	20	tune	tune	NOUN
gujaf-214	274	21	of	of	ADP
gujaf-214	274	22	-0.169	-0.169	NOUN
gujaf-214	274	23	,	,	PUNCT
gujaf-214	274	24	which	which	PRON
gujaf-214	274	25	is	be	AUX
gujaf-214	274	26	very	very	ADV
gujaf-214	274	27	weak	weak	ADJ
gujaf-214	274	28	.	.	PUNCT
gujaf-214	275	1	this	this	PRON
gujaf-214	275	2	indicates	indicate	VERB
gujaf-214	275	3	that	that	SCONJ
gujaf-214	275	4	the	the	DET
gujaf-214	275	5	possibility	possibility	NOUN
gujaf-214	275	6	of	of	ADP
gujaf-214	275	7	multi	multi	ADJ
gujaf-214	275	8	collinearity	collinearity	NOUN
gujaf-214	275	9	between	between	ADP
gujaf-214	275	10	among	among	ADP
gujaf-214	275	11	the	the	DET
gujaf-214	275	12	research	research	NOUN
gujaf-214	275	13	variables	variable	NOUN
gujaf-214	275	14	does	do	AUX
gujaf-214	275	15	not	not	PART
gujaf-214	275	16	arise	arise	VERB
gujaf-214	275	17	,	,	PUNCT
gujaf-214	275	18	as	as	SCONJ
gujaf-214	275	19	it	it	PRON
gujaf-214	275	20	is	be	AUX
gujaf-214	275	21	only	only	ADV
gujaf-214	275	22	a	a	DET
gujaf-214	275	23	correlation	correlation	NOUN
gujaf-214	275	24	in	in	ADP
gujaf-214	275	25	excess	excess	NOUN
gujaf-214	275	26	of	of	ADP
gujaf-214	275	27	0.8	0.8	NUM
gujaf-214	275	28	indicates	indicate	VERB
gujaf-214	275	29	the	the	DET
gujaf-214	275	30	presence	presence	NOUN
gujaf-214	275	31	of	of	ADP
gujaf-214	275	32	multicollinearity	multicollinearity	NOUN
gujaf-214	275	33	between	between	ADP
gujaf-214	275	34	the	the	DET
gujaf-214	275	35	variables	variable	NOUN
gujaf-214	275	36	.	.	PUNCT
gujaf-214	276	1	between	between	ADP
gujaf-214	276	2	the	the	DET
gujaf-214	276	3	variables	variable	NOUN
gujaf-214	276	4	.	.	PUNCT
gujaf-214	277	1	gusau	gusau	ADJ
gujaf-214	277	2	journal	journal	PROPN
gujaf-214	277	3	of	of	ADP
gujaf-214	277	4	accounting	accounting	NOUN
gujaf-214	277	5	and	and	CCONJ
gujaf-214	277	6	finance	finance	NOUN
gujaf-214	277	7	,	,	PUNCT
gujaf-214	277	8	vol	vol	NOUN
gujaf-214	277	9	.	.	PROPN
gujaf-214	277	10	4	4	NUM
gujaf-214	277	11	,	,	PUNCT
gujaf-214	277	12	issue	issue	NOUN
gujaf-214	277	13	1	1	NUM
gujaf-214	277	14	,	,	PUNCT
gujaf-214	277	15	april	april	PROPN
gujaf-214	277	16	,	,	PUNCT
gujaf-214	277	17	2023	2023	NUM
gujaf-214	277	18	205	205	NUM
gujaf-214	277	19	regression	regression	NOUN
gujaf-214	277	20	analysis	analysis	NOUN
gujaf-214	277	21	table	table	NOUN
gujaf-214	277	22	4	4	NUM
gujaf-214	277	23	regression	regression	NOUN
gujaf-214	277	24	result	result	NOUN
gujaf-214	277	25	on	on	ADP
gujaf-214	277	26	rce	rce	NOUN
gujaf-214	277	27	and	and	CCONJ
gujaf-214	277	28	risk	risk	NOUN
gujaf-214	277	29	disclosure	disclosure	NOUN
gujaf-214	277	30	quality	quality	NOUN
gujaf-214	277	31	(	(	PUNCT
gujaf-214	277	32	rdquant	rdquant	PROPN
gujaf-214	277	33	)	)	PUNCT
gujaf-214	277	34	ols	ol	NOUN
gujaf-214	277	35	fixed	fix	VERB
gujaf-214	277	36	effect	effect	NOUN
gujaf-214	277	37	(	(	PUNCT
gujaf-214	277	38	pcse	pcse	PROPN
gujaf-214	277	39	)	)	PUNCT
gujaf-214	277	40	rdquant	rdquant	PROPN
gujaf-214	277	41	coef	coef	PROPN
gujaf-214	277	42	.	.	PUNCT
gujaf-214	278	1	std.err	std.err	PROPN
gujaf-214	278	2	t	t	PROPN
gujaf-214	278	3	p>|t|	p>|t|	PROPN
gujaf-214	278	4	coef	coef	PROPN
gujaf-214	278	5	.	.	PUNCT
gujaf-214	279	1	std.err	std.err	PROPN
gujaf-214	279	2	t	t	PROPN
gujaf-214	279	3	p>|t|	p>|t|	PROPN
gujaf-214	279	4	rce	rce	NOUN
gujaf-214	279	5	0.794	0.794	NUM
gujaf-214	279	6	0.145	0.145	NUM
gujaf-214	279	7	5.47	5.47	NUM
gujaf-214	279	8	0.794	0.794	NUM
gujaf-214	279	9	0.239	0.239	NUM
gujaf-214	279	10	3.32	3.32	NUM
gujaf-214	279	11	0.001	0.001	NUM
gujaf-214	279	12	size	size	NOUN
gujaf-214	279	13	0.507	0.507	NUM
gujaf-214	279	14	0.153	0.153	NUM
gujaf-214	279	15	3.3	3.3	NUM
gujaf-214	279	16	0.001	0.001	NUM
gujaf-214	279	17	0.507	0.507	NUM
gujaf-214	279	18	0.113	0.113	NUM
gujaf-214	279	19	4.48	4.48	NUM
gujaf-214	279	20	0.000	0.000	NUM
gujaf-214	279	21	leverage	leverage	NOUN
gujaf-214	279	22	-0.019	-0.019	PUNCT
gujaf-214	279	23	0.014	0.014	NUM
gujaf-214	279	24	-1.35	-1.35	NUM
gujaf-214	279	25	0.180	0.180	NUM
gujaf-214	279	26	-0.019	-0.019	PROPN
gujaf-214	279	27	0.016	0.016	NUM
gujaf-214	279	28	-1.24	-1.24	NOUN
gujaf-214	279	29	0.214	0.214	PRON
gujaf-214	279	30	profitability	profitability	NOUN
gujaf-214	279	31	0.169	0.169	NUM
gujaf-214	279	32	0.206	0.206	NUM
gujaf-214	279	33	0.82	0.82	NUM
gujaf-214	279	34	0.413	0.413	NUM
gujaf-214	279	35	0.169	0.169	NUM
gujaf-214	279	36	0.156	0.156	NUM
gujaf-214	279	37	1.08	1.08	NUM
gujaf-214	279	38	0.278	0.278	NUM
gujaf-214	279	39	growth	growth	NOUN
gujaf-214	279	40	-0.195	-0.195	ADP
gujaf-214	279	41	0.164	0.164	NUM
gujaf-214	279	42	-1.19	-1.19	NUM
gujaf-214	279	43	0.235	0.235	NUM
gujaf-214	279	44	-0.195	-0.195	PUNCT
gujaf-214	279	45	0.196	0.196	NUM
gujaf-214	279	46	-0.99	-0.99	NOUN
gujaf-214	279	47	0.321	0.321	NUM
gujaf-214	279	48	_	_	PUNCT
gujaf-214	280	1	cons	con	NOUN
gujaf-214	280	2	1.000	1.000	NUM
gujaf-214	280	3	1.071	1.071	NUM
gujaf-214	280	4	0.93	0.93	NUM
gujaf-214	280	5	0.352	0.352	NUM
gujaf-214	280	6	1.000	1.000	NUM
gujaf-214	280	7	0.930	0.930	NUM
gujaf-214	280	8	1.07	1.07	NUM
gujaf-214	280	9	0.282	0.282	NUM
gujaf-214	280	10	obs	obs	PROPN
gujaf-214	280	11	187	187	NUM
gujaf-214	280	12	obs	obs	PROPN
gujaf-214	280	13	187	187	NUM
gujaf-214	280	14	prob	prob	NOUN
gujaf-214	280	15	>	>	X
gujaf-214	280	16	f	f	PROPN
gujaf-214	280	17	0.000	0.000	NUM
gujaf-214	280	18	prob	prob	NOUN
gujaf-214	280	19	>	>	X
gujaf-214	280	20	chi2	chi2	NOUN
gujaf-214	280	21	0.0001	0.0001	NUM
gujaf-214	280	22	r	r	NOUN
gujaf-214	280	23	-	-	PUNCT
gujaf-214	280	24	squared	square	VERB
gujaf-214	280	25	0.2379	0.2379	NUM
gujaf-214	280	26	r	r	NOUN
gujaf-214	280	27	-	-	PUNCT
gujaf-214	280	28	squared	square	VERB
gujaf-214	280	29	0.2379	0.2379	NUM
gujaf-214	280	30	root	root	NOUN
gujaf-214	280	31	mse	mse	NOUN
gujaf-214	280	32	0.4743	0.4743	NUM
gujaf-214	280	33	source	source	NOUN
gujaf-214	280	34	:	:	PUNCT
gujaf-214	280	35	generated	generate	VERB
gujaf-214	280	36	by	by	ADP
gujaf-214	280	37	the	the	DET
gujaf-214	280	38	author	author	NOUN
gujaf-214	280	39	from	from	ADP
gujaf-214	280	40	annual	annual	ADJ
gujaf-214	280	41	reports	report	NOUN
gujaf-214	280	42	of	of	ADP
gujaf-214	280	43	the	the	DET
gujaf-214	280	44	sampled	sample	VERB
gujaf-214	280	45	insurance	insurance	NOUN
gujaf-214	280	46	firms	firm	NOUN
gujaf-214	280	47	(	(	PUNCT
gujaf-214	280	48	2011	2011	NUM
gujaf-214	280	49	-	-	SYM
gujaf-214	280	50	2021	2021	NUM
gujaf-214	280	51	)	)	PUNCT
gujaf-214	280	52	,	,	PUNCT
gujaf-214	280	53	using	use	VERB
gujaf-214	280	54	stata	stata	NOUN
gujaf-214	280	55	output	output	NOUN
gujaf-214	280	56	,	,	PUNCT
gujaf-214	280	57	version	version	NOUN
gujaf-214	280	58	15.00	15.00	NUM
gujaf-214	280	59	.	.	PUNCT
gujaf-214	280	60	table	table	NOUN
gujaf-214	280	61	4	4	NUM
gujaf-214	280	62	outlines	outline	VERB
gujaf-214	280	63	the	the	DET
gujaf-214	280	64	ols	ol	NOUN
gujaf-214	280	65	and	and	CCONJ
gujaf-214	280	66	panel	panel	NOUN
gujaf-214	280	67	corrected	correct	VERB
gujaf-214	280	68	standard	standard	ADJ
gujaf-214	280	69	error	error	NOUN
gujaf-214	280	70	fixed	fix	VERB
gujaf-214	280	71	effect	effect	NOUN
gujaf-214	280	72	regression	regression	NOUN
gujaf-214	280	73	result	result	NOUN
gujaf-214	280	74	of	of	ADP
gujaf-214	280	75	the	the	DET
gujaf-214	280	76	impact	impact	NOUN
gujaf-214	280	77	of	of	ADP
gujaf-214	280	78	rce	rce	NOUN
gujaf-214	280	79	on	on	ADP
gujaf-214	280	80	the	the	DET
gujaf-214	280	81	risk	risk	NOUN
gujaf-214	280	82	disclosure	disclosure	NOUN
gujaf-214	280	83	quality	quality	NOUN
gujaf-214	280	84	of	of	ADP
gujaf-214	280	85	the	the	DET
gujaf-214	280	86	listed	list	VERB
gujaf-214	280	87	insurance	insurance	NOUN
gujaf-214	280	88	firms	firm	NOUN
gujaf-214	280	89	in	in	ADP
gujaf-214	280	90	nigeria	nigeria	PROPN
gujaf-214	280	91	.	.	PUNCT
gujaf-214	281	1	the	the	DET
gujaf-214	281	2	r2	r2	PROPN
gujaf-214	281	3	of	of	ADP
gujaf-214	281	4	the	the	DET
gujaf-214	281	5	pcse	pcse	PROPN
gujaf-214	281	6	regression	regression	NOUN
gujaf-214	281	7	result	result	NOUN
gujaf-214	281	8	was	be	AUX
gujaf-214	281	9	0.2379	0.2379	NUM
gujaf-214	281	10	denotes	denote	NOUN
gujaf-214	281	11	that	that	SCONJ
gujaf-214	281	12	23	23	NUM
gujaf-214	281	13	%	%	NOUN
gujaf-214	281	14	of	of	ADP
gujaf-214	281	15	the	the	DET
gujaf-214	281	16	degree	degree	NOUN
gujaf-214	281	17	of	of	ADP
gujaf-214	281	18	variability	variability	NOUN
gujaf-214	281	19	in	in	ADP
gujaf-214	281	20	the	the	DET
gujaf-214	281	21	model	model	NOUN
gujaf-214	281	22	is	be	AUX
gujaf-214	281	23	accounted	account	VERB
gujaf-214	281	24	by	by	ADP
gujaf-214	281	25	the	the	DET
gujaf-214	281	26	independent	independent	ADJ
gujaf-214	281	27	and	and	CCONJ
gujaf-214	281	28	control	control	NOUN
gujaf-214	281	29	variables	variable	NOUN
gujaf-214	281	30	employed	employ	VERB
gujaf-214	281	31	in	in	ADP
gujaf-214	281	32	the	the	DET
gujaf-214	281	33	study	study	NOUN
gujaf-214	281	34	.	.	PUNCT
gujaf-214	282	1	the	the	DET
gujaf-214	282	2	prob	prob	PROPN
gujaf-214	282	3	>	>	X
gujaf-214	282	4	f	f	PROPN
gujaf-214	282	5	of	of	ADP
gujaf-214	282	6	0.000	0.000	NUM
gujaf-214	282	7	significant	significant	ADJ
gujaf-214	282	8	at	at	ADP
gujaf-214	282	9	1	1	NUM
gujaf-214	282	10	%	%	NOUN
gujaf-214	282	11	indicates	indicate	VERB
gujaf-214	282	12	the	the	DET
gujaf-214	282	13	goodness	goodness	NOUN
gujaf-214	282	14	of	of	ADP
gujaf-214	282	15	fitting	fitting	NOUN
gujaf-214	282	16	of	of	ADP
gujaf-214	282	17	the	the	DET
gujaf-214	282	18	model	model	NOUN
gujaf-214	282	19	and	and	CCONJ
gujaf-214	282	20	further	far	ADV
gujaf-214	282	21	emphasizes	emphasize	VERB
gujaf-214	282	22	that	that	SCONJ
gujaf-214	282	23	the	the	DET
gujaf-214	282	24	research	research	NOUN
gujaf-214	282	25	findings	finding	NOUN
gujaf-214	282	26	could	could	AUX
gujaf-214	282	27	be	be	AUX
gujaf-214	282	28	relied	rely	VERB
gujaf-214	282	29	upon	upon	SCONJ
gujaf-214	282	30	.	.	PUNCT
gujaf-214	283	1	the	the	DET
gujaf-214	283	2	result	result	NOUN
gujaf-214	283	3	shows	show	VERB
gujaf-214	283	4	that	that	SCONJ
gujaf-214	283	5	rce	rce	PROPN
gujaf-214	283	6	was	be	AUX
gujaf-214	283	7	observed	observe	VERB
gujaf-214	283	8	to	to	PART
gujaf-214	283	9	exert	exert	VERB
gujaf-214	283	10	a	a	DET
gujaf-214	283	11	positive	positive	ADJ
gujaf-214	283	12	significant	significant	ADJ
gujaf-214	283	13	impact	impact	NOUN
gujaf-214	283	14	on	on	ADP
gujaf-214	283	15	risk	risk	NOUN
gujaf-214	283	16	disclosure	disclosure	NOUN
gujaf-214	283	17	quality	quality	NOUN
gujaf-214	283	18	consistent	consistent	ADJ
gujaf-214	283	19	with	with	ADP
gujaf-214	283	20	jia	jia	PROPN
gujaf-214	283	21	et	et	PROPN
gujaf-214	283	22	al	al	PROPN
gujaf-214	283	23	.	.	PROPN
gujaf-214	284	1	(	(	PUNCT
gujaf-214	284	2	2019	2019	NUM
gujaf-214	284	3	)	)	PUNCT
gujaf-214	284	4	.	.	PUNCT
gujaf-214	285	1	however	however	ADV
gujaf-214	285	2	,	,	PUNCT
gujaf-214	285	3	the	the	DET
gujaf-214	285	4	result	result	NOUN
gujaf-214	285	5	is	be	AUX
gujaf-214	285	6	contrary	contrary	ADJ
gujaf-214	285	7	to	to	ADP
gujaf-214	285	8	studies	study	NOUN
gujaf-214	285	9	of	of	ADP
gujaf-214	285	10	abdullah	abdullah	PROPN
gujaf-214	285	11	et	et	PROPN
gujaf-214	285	12	al	al	PROPN
gujaf-214	285	13	.	.	PROPN
gujaf-214	286	1	(	(	PUNCT
gujaf-214	286	2	2017	2017	NUM
gujaf-214	286	3	)	)	PUNCT
gujaf-214	287	1	and	and	CCONJ
gujaf-214	287	2	viljoen	viljoen	VERB
gujaf-214	287	3	et	et	PROPN
gujaf-214	287	4	al	al	PROPN
gujaf-214	287	5	.	.	PUNCT
gujaf-214	288	1	(	(	PUNCT
gujaf-214	288	2	2016	2016	NUM
gujaf-214	288	3	)	)	PUNCT
gujaf-214	288	4	that	that	PRON
gujaf-214	288	5	observed	observe	VERB
gujaf-214	288	6	that	that	SCONJ
gujaf-214	288	7	risk	risk	NOUN
gujaf-214	288	8	committee	committee	NOUN
gujaf-214	288	9	expertise	expertise	NOUN
gujaf-214	288	10	does	do	AUX
gujaf-214	288	11	not	not	PART
gujaf-214	288	12	result	result	VERB
gujaf-214	288	13	in	in	ADP
gujaf-214	288	14	increased	increase	VERB
gujaf-214	288	15	risk	risk	NOUN
gujaf-214	288	16	disclosure	disclosure	NOUN
gujaf-214	288	17	quality	quality	NOUN
gujaf-214	288	18	.	.	PUNCT
gujaf-214	289	1	more	more	ADV
gujaf-214	289	2	so	so	ADV
gujaf-214	289	3	,	,	PUNCT
gujaf-214	289	4	the	the	DET
gujaf-214	289	5	result	result	NOUN
gujaf-214	289	6	corresponds	correspond	VERB
gujaf-214	289	7	to	to	ADP
gujaf-214	289	8	the	the	DET
gujaf-214	289	9	findings	finding	NOUN
gujaf-214	289	10	of	of	ADP
gujaf-214	289	11	agrawal	agrawal	PROPN
gujaf-214	289	12	and	and	CCONJ
gujaf-214	289	13	chadha	chadha	PROPN
gujaf-214	289	14	(	(	PUNCT
gujaf-214	289	15	2005	2005	NUM
gujaf-214	289	16	)	)	PUNCT
gujaf-214	289	17	,	,	PUNCT
gujaf-214	289	18	almaghzoum	almaghzoum	NOUN
gujaf-214	289	19	et	et	PROPN
gujaf-214	289	20	al	al	PROPN
gujaf-214	289	21	.	.	PUNCT
gujaf-214	290	1	(	(	PUNCT
gujaf-214	290	2	2016	2016	NUM
gujaf-214	290	3	)	)	PUNCT
gujaf-214	290	4	,	,	PUNCT
gujaf-214	290	5	buckby	buckby	NOUN
gujaf-214	290	6	et	et	PROPN
gujaf-214	290	7	al	al	PROPN
gujaf-214	290	8	.	.	PROPN
gujaf-214	291	1	(	(	PUNCT
gujaf-214	291	2	2015	2015	NUM
gujaf-214	291	3	)	)	PUNCT
gujaf-214	291	4	,	,	PUNCT
gujaf-214	291	5	zango	zango	PROPN
gujaf-214	291	6	et	et	PROPN
gujaf-214	291	7	al	al	PROPN
gujaf-214	291	8	.	.	PROPN
gujaf-214	292	1	(	(	PUNCT
gujaf-214	292	2	2016	2016	NUM
gujaf-214	292	3	)	)	PUNCT
gujaf-214	292	4	,	,	PUNCT
gujaf-214	292	5	dezoort	dezoort	NOUN
gujaf-214	292	6	and	and	CCONJ
gujaf-214	292	7	salterio	salterio	NOUN
gujaf-214	292	8	(	(	PUNCT
gujaf-214	292	9	2001	2001	NUM
gujaf-214	292	10	)	)	PUNCT
gujaf-214	292	11	,	,	PUNCT
gujaf-214	292	12	and	and	CCONJ
gujaf-214	292	13	dhaliwal	dhaliwal	PROPN
gujaf-214	292	14	et	et	PROPN
gujaf-214	292	15	al	al	PROPN
gujaf-214	292	16	.	.	PROPN
gujaf-214	293	1	(	(	PUNCT
gujaf-214	293	2	2010	2010	NUM
gujaf-214	293	3	)	)	PUNCT
gujaf-214	293	4	that	that	PRON
gujaf-214	293	5	contended	contend	VERB
gujaf-214	293	6	that	that	SCONJ
gujaf-214	293	7	the	the	DET
gujaf-214	293	8	qualification	qualification	NOUN
gujaf-214	293	9	,	,	PUNCT
gujaf-214	293	10	knowledge	knowledge	NOUN
gujaf-214	293	11	,	,	PUNCT
gujaf-214	293	12	past	past	ADJ
gujaf-214	293	13	experience	experience	NOUN
gujaf-214	293	14	and	and	CCONJ
gujaf-214	293	15	expertise	expertise	NOUN
gujaf-214	293	16	of	of	ADP
gujaf-214	293	17	directors	director	NOUN
gujaf-214	293	18	sitting	sit	VERB
gujaf-214	293	19	on	on	ADP
gujaf-214	293	20	the	the	DET
gujaf-214	293	21	board	board	NOUN
gujaf-214	293	22	and	and	CCONJ
gujaf-214	293	23	its	its	PRON
gujaf-214	293	24	committees	committee	NOUN
gujaf-214	293	25	results	result	VERB
gujaf-214	293	26	in	in	ADP
gujaf-214	293	27	robust	robust	ADJ
gujaf-214	293	28	monitoring	monitoring	NOUN
gujaf-214	293	29	and	and	CCONJ
gujaf-214	293	30	improved	improved	ADJ
gujaf-214	293	31	level	level	NOUN
gujaf-214	293	32	of	of	ADP
gujaf-214	293	33	risk	risk	NOUN
gujaf-214	293	34	reporting	reporting	NOUN
gujaf-214	293	35	in	in	ADP
gujaf-214	293	36	firms	firm	NOUN
gujaf-214	293	37	.	.	PUNCT
gujaf-214	294	1	based	base	VERB
gujaf-214	294	2	on	on	ADP
gujaf-214	294	3	the	the	DET
gujaf-214	294	4	result	result	NOUN
gujaf-214	294	5	,	,	PUNCT
gujaf-214	294	6	we	we	PRON
gujaf-214	294	7	accept	accept	VERB
gujaf-214	294	8	ha1	ha1	PROPN
gujaf-214	294	9	.	.	PUNCT
gujaf-214	295	1	in	in	ADP
gujaf-214	295	2	addition	addition	NOUN
gujaf-214	295	3	,	,	PUNCT
gujaf-214	295	4	the	the	DET
gujaf-214	295	5	findings	finding	NOUN
gujaf-214	295	6	are	be	AUX
gujaf-214	295	7	in	in	ADP
gujaf-214	295	8	line	line	NOUN
gujaf-214	295	9	with	with	ADP
gujaf-214	295	10	the	the	DET
gujaf-214	295	11	upper	upper	ADJ
gujaf-214	295	12	echelon	echelon	NOUN
gujaf-214	295	13	theory	theory	NOUN
gujaf-214	295	14	that	that	SCONJ
gujaf-214	295	15	the	the	DET
gujaf-214	295	16	predisposition	predisposition	NOUN
gujaf-214	295	17	of	of	ADP
gujaf-214	295	18	the	the	DET
gujaf-214	295	19	board	board	NOUN
gujaf-214	295	20	or	or	CCONJ
gujaf-214	295	21	committee	committee	NOUN
gujaf-214	295	22	members	member	NOUN
gujaf-214	295	23	gusau	gusau	PROPN
gujaf-214	295	24	journal	journal	PROPN
gujaf-214	295	25	of	of	ADP
gujaf-214	295	26	accounting	accounting	NOUN
gujaf-214	295	27	and	and	CCONJ
gujaf-214	295	28	finance	finance	NOUN
gujaf-214	295	29	,	,	PUNCT
gujaf-214	295	30	vol	vol	NOUN
gujaf-214	295	31	.	.	PROPN
gujaf-214	295	32	4	4	NUM
gujaf-214	295	33	,	,	PUNCT
gujaf-214	295	34	issue	issue	NOUN
gujaf-214	295	35	1	1	NUM
gujaf-214	295	36	,	,	PUNCT
gujaf-214	295	37	april	april	PROPN
gujaf-214	295	38	,	,	PUNCT
gujaf-214	295	39	2023	2023	NUM
gujaf-214	295	40	206	206	NUM
gujaf-214	295	41	to	to	ADP
gujaf-214	295	42	certain	certain	ADJ
gujaf-214	295	43	demographic	demographic	ADJ
gujaf-214	295	44	traits	trait	NOUN
gujaf-214	295	45	has	have	VERB
gujaf-214	295	46	an	an	DET
gujaf-214	295	47	impact	impact	NOUN
gujaf-214	295	48	on	on	ADP
gujaf-214	295	49	their	their	PRON
gujaf-214	295	50	effectiveness	effectiveness	NOUN
gujaf-214	295	51	.	.	PUNCT
gujaf-214	296	1	the	the	DET
gujaf-214	296	2	findings	finding	NOUN
gujaf-214	296	3	therefore	therefore	ADV
gujaf-214	296	4	suggest	suggest	VERB
gujaf-214	296	5	that	that	SCONJ
gujaf-214	296	6	the	the	DET
gujaf-214	296	7	expertise	expertise	NOUN
gujaf-214	296	8	of	of	ADP
gujaf-214	296	9	risk	risk	NOUN
gujaf-214	296	10	committee	committee	NOUN
gujaf-214	296	11	members	member	NOUN
gujaf-214	296	12	is	be	AUX
gujaf-214	296	13	a	a	DET
gujaf-214	296	14	critical	critical	ADJ
gujaf-214	296	15	demographic	demographic	ADJ
gujaf-214	296	16	trait	trait	NOUN
gujaf-214	296	17	which	which	PRON
gujaf-214	296	18	drives	drive	VERB
gujaf-214	296	19	their	their	PRON
gujaf-214	296	20	effectiveness	effectiveness	NOUN
gujaf-214	296	21	in	in	ADP
gujaf-214	296	22	the	the	DET
gujaf-214	296	23	context	context	NOUN
gujaf-214	296	24	of	of	ADP
gujaf-214	296	25	quality	quality	NOUN
gujaf-214	296	26	risk	risk	NOUN
gujaf-214	296	27	disclosure	disclosure	NOUN
gujaf-214	296	28	.	.	PUNCT
gujaf-214	297	1	5	5	X
gujaf-214	297	2	.	.	X
gujaf-214	297	3	conclusion	conclusion	NOUN
gujaf-214	297	4	and	and	CCONJ
gujaf-214	297	5	recommendation	recommendation	VERB
gujaf-214	297	6	the	the	DET
gujaf-214	297	7	study	study	NOUN
gujaf-214	297	8	assesses	assesse	NOUN
gujaf-214	297	9	at	at	ADP
gujaf-214	297	10	the	the	DET
gujaf-214	297	11	impact	impact	NOUN
gujaf-214	297	12	of	of	ADP
gujaf-214	297	13	risk	risk	NOUN
gujaf-214	297	14	committee	committee	NOUN
gujaf-214	297	15	expertise	expertise	NOUN
gujaf-214	297	16	on	on	ADP
gujaf-214	297	17	the	the	DET
gujaf-214	297	18	risk	risk	NOUN
gujaf-214	297	19	disclosure	disclosure	NOUN
gujaf-214	297	20	quality	quality	NOUN
gujaf-214	297	21	of	of	ADP
gujaf-214	297	22	listed	list	VERB
gujaf-214	297	23	insurance	insurance	NOUN
gujaf-214	297	24	businesses	business	NOUN
gujaf-214	297	25	in	in	ADP
gujaf-214	297	26	nigeria	nigeria	PROPN
gujaf-214	297	27	from	from	ADP
gujaf-214	297	28	2011	2011	NUM
gujaf-214	297	29	to	to	ADP
gujaf-214	297	30	2021	2021	NUM
gujaf-214	297	31	.	.	PUNCT
gujaf-214	298	1	based	base	VERB
gujaf-214	298	2	on	on	ADP
gujaf-214	298	3	the	the	DET
gujaf-214	298	4	findings	finding	NOUN
gujaf-214	298	5	of	of	ADP
gujaf-214	298	6	the	the	DET
gujaf-214	298	7	study	study	NOUN
gujaf-214	298	8	,	,	PUNCT
gujaf-214	298	9	risk	risk	NOUN
gujaf-214	298	10	committee	committee	NOUN
gujaf-214	298	11	expertise	expertise	NOUN
gujaf-214	298	12	has	have	VERB
gujaf-214	298	13	a	a	DET
gujaf-214	298	14	substantial	substantial	ADJ
gujaf-214	298	15	significant	significant	ADJ
gujaf-214	298	16	positive	positive	ADJ
gujaf-214	298	17	effect	effect	NOUN
gujaf-214	298	18	on	on	ADP
gujaf-214	298	19	risk	risk	NOUN
gujaf-214	298	20	disclosure	disclosure	NOUN
gujaf-214	298	21	quality	quality	NOUN
gujaf-214	298	22	,	,	PUNCT
gujaf-214	298	23	indicating	indicate	VERB
gujaf-214	298	24	that	that	SCONJ
gujaf-214	298	25	it	it	PRON
gujaf-214	298	26	is	be	AUX
gujaf-214	298	27	a	a	DET
gujaf-214	298	28	major	major	ADJ
gujaf-214	298	29	driver	driver	NOUN
gujaf-214	298	30	of	of	ADP
gujaf-214	298	31	risk	risk	NOUN
gujaf-214	298	32	disclosure	disclosure	NOUN
gujaf-214	298	33	quality	quality	NOUN
gujaf-214	298	34	.	.	PUNCT
gujaf-214	299	1	the	the	DET
gujaf-214	299	2	findings	finding	NOUN
gujaf-214	299	3	align	align	VERB
gujaf-214	299	4	with	with	ADP
gujaf-214	299	5	the	the	DET
gujaf-214	299	6	proposition	proposition	NOUN
gujaf-214	299	7	of	of	ADP
gujaf-214	299	8	the	the	DET
gujaf-214	299	9	upper	upper	ADJ
gujaf-214	299	10	echelon	echelon	NOUN
gujaf-214	299	11	theory	theory	NOUN
gujaf-214	299	12	which	which	PRON
gujaf-214	299	13	emphasizes	emphasize	VERB
gujaf-214	299	14	that	that	SCONJ
gujaf-214	299	15	the	the	DET
gujaf-214	299	16	demographic	demographic	ADJ
gujaf-214	299	17	attributes	attribute	NOUN
gujaf-214	299	18	of	of	ADP
gujaf-214	299	19	the	the	DET
gujaf-214	299	20	members	member	NOUN
gujaf-214	299	21	of	of	ADP
gujaf-214	299	22	the	the	DET
gujaf-214	299	23	risk	risk	NOUN
gujaf-214	299	24	committee	committee	NOUN
gujaf-214	299	25	are	be	AUX
gujaf-214	299	26	very	very	ADV
gujaf-214	299	27	critical	critical	ADJ
gujaf-214	299	28	to	to	ADP
gujaf-214	299	29	the	the	DET
gujaf-214	299	30	effectiveness	effectiveness	NOUN
gujaf-214	299	31	of	of	ADP
gujaf-214	299	32	the	the	DET
gujaf-214	299	33	committee	committee	NOUN
gujaf-214	299	34	in	in	ADP
gujaf-214	299	35	that	that	SCONJ
gujaf-214	299	36	the	the	DET
gujaf-214	299	37	expertise	expertise	NOUN
gujaf-214	299	38	of	of	ADP
gujaf-214	299	39	the	the	DET
gujaf-214	299	40	members	member	NOUN
gujaf-214	299	41	was	be	AUX
gujaf-214	299	42	observed	observe	VERB
gujaf-214	299	43	to	to	PART
gujaf-214	299	44	improve	improve	VERB
gujaf-214	299	45	the	the	DET
gujaf-214	299	46	quality	quality	NOUN
gujaf-214	299	47	of	of	ADP
gujaf-214	299	48	risk	risk	NOUN
gujaf-214	299	49	disclosures	disclosure	NOUN
gujaf-214	299	50	.	.	PUNCT
gujaf-214	300	1	the	the	DET
gujaf-214	300	2	result	result	NOUN
gujaf-214	300	3	has	have	VERB
gujaf-214	300	4	policy	policy	NOUN
gujaf-214	300	5	implication	implication	NOUN
gujaf-214	300	6	for	for	ADP
gujaf-214	300	7	both	both	DET
gujaf-214	300	8	users	user	NOUN
gujaf-214	300	9	of	of	ADP
gujaf-214	300	10	financial	financial	ADJ
gujaf-214	300	11	statement	statement	NOUN
gujaf-214	300	12	and	and	CCONJ
gujaf-214	300	13	policy	policy	NOUN
gujaf-214	300	14	makers	maker	NOUN
gujaf-214	300	15	.	.	PUNCT
gujaf-214	301	1	from	from	ADP
gujaf-214	301	2	the	the	DET
gujaf-214	301	3	above	above	ADJ
gujaf-214	301	4	findings	finding	NOUN
gujaf-214	301	5	,	,	PUNCT
gujaf-214	301	6	investors	investor	NOUN
gujaf-214	301	7	,	,	PUNCT
gujaf-214	301	8	shareholders	shareholder	NOUN
gujaf-214	301	9	and	and	CCONJ
gujaf-214	301	10	management	management	NOUN
gujaf-214	301	11	should	should	AUX
gujaf-214	301	12	note	note	VERB
gujaf-214	301	13	that	that	SCONJ
gujaf-214	301	14	qualitative	qualitative	ADJ
gujaf-214	301	15	risk	risk	NOUN
gujaf-214	301	16	disclosures	disclosure	NOUN
gujaf-214	301	17	can	can	AUX
gujaf-214	301	18	be	be	AUX
gujaf-214	301	19	further	far	ADV
gujaf-214	301	20	guaranteed	guarantee	VERB
gujaf-214	301	21	and	and	CCONJ
gujaf-214	301	22	secured	secure	VERB
gujaf-214	301	23	with	with	ADP
gujaf-214	301	24	a	a	DET
gujaf-214	301	25	risk	risk	NOUN
gujaf-214	301	26	committee	committee	NOUN
gujaf-214	301	27	composed	compose	VERB
gujaf-214	301	28	of	of	ADP
gujaf-214	301	29	directors	director	NOUN
gujaf-214	301	30	knowledgeable	knowledgeable	ADJ
gujaf-214	301	31	in	in	ADP
gujaf-214	301	32	risk	risk	NOUN
gujaf-214	301	33	management	management	NOUN
gujaf-214	301	34	and	and	CCONJ
gujaf-214	301	35	finance.in	finance.in	NOUN
gujaf-214	301	36	addition	addition	NOUN
gujaf-214	301	37	,	,	PUNCT
gujaf-214	301	38	the	the	DET
gujaf-214	301	39	findings	finding	NOUN
gujaf-214	301	40	also	also	ADV
gujaf-214	301	41	have	have	VERB
gujaf-214	301	42	huge	huge	ADJ
gujaf-214	301	43	implications	implication	NOUN
gujaf-214	301	44	on	on	ADP
gujaf-214	301	45	regulatory	regulatory	ADJ
gujaf-214	301	46	authorities	authority	NOUN
gujaf-214	301	47	in	in	ADP
gujaf-214	301	48	the	the	DET
gujaf-214	301	49	insurance	insurance	NOUN
gujaf-214	301	50	industry	industry	NOUN
gujaf-214	301	51	such	such	ADJ
gujaf-214	301	52	as	as	ADP
gujaf-214	301	53	naicom	naicom	PROPN
gujaf-214	301	54	,	,	PUNCT
gujaf-214	301	55	sec	sec	PROPN
gujaf-214	301	56	and	and	CCONJ
gujaf-214	301	57	frcn	frcn	PROPN
gujaf-214	301	58	.	.	PUNCT
gujaf-214	302	1	from	from	ADP
gujaf-214	302	2	the	the	DET
gujaf-214	302	3	above	above	ADJ
gujaf-214	302	4	encapsulated	encapsulate	VERB
gujaf-214	302	5	findings	finding	NOUN
gujaf-214	302	6	,	,	PUNCT
gujaf-214	302	7	regulators	regulator	NOUN
gujaf-214	302	8	should	should	AUX
gujaf-214	302	9	note	note	VERB
gujaf-214	302	10	that	that	SCONJ
gujaf-214	302	11	risk	risk	NOUN
gujaf-214	302	12	committee	committee	NOUN
gujaf-214	302	13	regulations	regulation	NOUN
gujaf-214	302	14	relating	relate	VERB
gujaf-214	302	15	to	to	ADP
gujaf-214	302	16	expertise	expertise	NOUN
gujaf-214	302	17	need	need	VERB
gujaf-214	302	18	to	to	PART
gujaf-214	302	19	be	be	AUX
gujaf-214	302	20	strengthened	strengthen	VERB
gujaf-214	302	21	by	by	ADP
gujaf-214	302	22	mandating	mandate	VERB
gujaf-214	302	23	the	the	DET
gujaf-214	302	24	board	board	NOUN
gujaf-214	302	25	to	to	PART
gujaf-214	302	26	ensure	ensure	VERB
gujaf-214	302	27	that	that	SCONJ
gujaf-214	302	28	the	the	DET
gujaf-214	302	29	risk	risk	NOUN
gujaf-214	302	30	committees	committee	NOUN
gujaf-214	302	31	of	of	ADP
gujaf-214	302	32	insurance	insurance	NOUN
gujaf-214	302	33	firms	firm	NOUN
gujaf-214	302	34	are	be	AUX
gujaf-214	302	35	composed	compose	VERB
gujaf-214	302	36	of	of	ADP
gujaf-214	302	37	directors	director	NOUN
gujaf-214	302	38	with	with	ADP
gujaf-214	302	39	extensive	extensive	ADJ
gujaf-214	302	40	knowledge	knowledge	NOUN
gujaf-214	302	41	and	and	CCONJ
gujaf-214	302	42	skills	skill	NOUN
gujaf-214	302	43	.	.	PUNCT
gujaf-214	303	1	the	the	DET
gujaf-214	303	2	codes	code	NOUN
gujaf-214	303	3	of	of	ADP
gujaf-214	303	4	corporate	corporate	ADJ
gujaf-214	303	5	governance	governance	NOUN
gujaf-214	303	6	regulations	regulation	NOUN
gujaf-214	303	7	issued	issue	VERB
gujaf-214	303	8	by	by	ADP
gujaf-214	303	9	the	the	DET
gujaf-214	303	10	regulators	regulator	NOUN
gujaf-214	303	11	should	should	AUX
gujaf-214	303	12	also	also	ADV
gujaf-214	303	13	make	make	VERB
gujaf-214	303	14	adequate	adequate	ADJ
gujaf-214	303	15	provisions	provision	NOUN
gujaf-214	303	16	for	for	ADP
gujaf-214	303	17	mandatory	mandatory	ADJ
gujaf-214	303	18	training	training	NOUN
gujaf-214	303	19	programs	program	NOUN
gujaf-214	303	20	to	to	ADP
gujaf-214	303	21	upscale	upscale	ADJ
gujaf-214	303	22	knowledge	knowledge	NOUN
gujaf-214	303	23	and	and	CCONJ
gujaf-214	303	24	skill	skill	NOUN
gujaf-214	303	25	of	of	ADP
gujaf-214	303	26	committee	committee	NOUN
gujaf-214	303	27	members	member	NOUN
gujaf-214	303	28	in	in	ADP
gujaf-214	303	29	the	the	DET
gujaf-214	303	30	area	area	NOUN
gujaf-214	303	31	of	of	ADP
gujaf-214	303	32	finance	finance	NOUN
gujaf-214	303	33	and	and	CCONJ
gujaf-214	303	34	risk	risk	NOUN
gujaf-214	303	35	management	management	NOUN
gujaf-214	303	36	.	.	PUNCT
gujaf-214	304	1	lastly	lastly	ADV
gujaf-214	304	2	,	,	PUNCT
gujaf-214	304	3	the	the	DET
gujaf-214	304	4	study	study	NOUN
gujaf-214	304	5	recommends	recommend	VERB
gujaf-214	304	6	that	that	SCONJ
gujaf-214	304	7	in	in	ADP
gujaf-214	304	8	order	order	NOUN
gujaf-214	304	9	to	to	PART
gujaf-214	304	10	enhance	enhance	VERB
gujaf-214	304	11	the	the	DET
gujaf-214	304	12	monitoring	monitoring	NOUN
gujaf-214	304	13	and	and	CCONJ
gujaf-214	304	14	oversight	oversight	NOUN
gujaf-214	304	15	efficiency	efficiency	NOUN
gujaf-214	304	16	of	of	ADP
gujaf-214	304	17	the	the	DET
gujaf-214	304	18	risk	risk	NOUN
gujaf-214	304	19	committee	committee	NOUN
gujaf-214	304	20	of	of	ADP
gujaf-214	304	21	the	the	DET
gujaf-214	304	22	listed	list	VERB
gujaf-214	304	23	insurance	insurance	NOUN
gujaf-214	304	24	firms	firm	NOUN
gujaf-214	304	25	,	,	PUNCT
gujaf-214	304	26	it	it	PRON
gujaf-214	304	27	is	be	AUX
gujaf-214	304	28	recommended	recommend	VERB
gujaf-214	304	29	that	that	SCONJ
gujaf-214	304	30	the	the	DET
gujaf-214	304	31	board	board	NOUN
gujaf-214	304	32	should	should	AUX
gujaf-214	304	33	continue	continue	VERB
gujaf-214	304	34	to	to	PART
gujaf-214	304	35	ensure	ensure	VERB
gujaf-214	304	36	that	that	SCONJ
gujaf-214	304	37	directors	director	NOUN
gujaf-214	304	38	nominated	nominate	VERB
gujaf-214	304	39	to	to	PART
gujaf-214	304	40	serve	serve	VERB
gujaf-214	304	41	on	on	ADP
gujaf-214	304	42	the	the	DET
gujaf-214	304	43	risk	risk	NOUN
gujaf-214	304	44	committee	committee	NOUN
gujaf-214	304	45	are	be	AUX
gujaf-214	304	46	knowledgeable	knowledgeable	ADJ
gujaf-214	304	47	and	and	CCONJ
gujaf-214	304	48	have	have	VERB
gujaf-214	304	49	previous	previous	ADJ
gujaf-214	304	50	experience	experience	NOUN
gujaf-214	304	51	in	in	ADP
gujaf-214	304	52	the	the	DET
gujaf-214	304	53	area	area	NOUN
gujaf-214	304	54	of	of	ADP
gujaf-214	304	55	accounting	accounting	NOUN
gujaf-214	304	56	,	,	PUNCT
gujaf-214	304	57	finance	finance	NOUN
gujaf-214	304	58	and	and	CCONJ
gujaf-214	304	59	risk	risk	NOUN
gujaf-214	304	60	management	management	NOUN
gujaf-214	304	61	.	.	PUNCT
gujaf-214	305	1	in	in	ADP
gujaf-214	305	2	addition	addition	NOUN
gujaf-214	305	3	,	,	PUNCT
gujaf-214	305	4	programs	program	NOUN
gujaf-214	305	5	and	and	CCONJ
gujaf-214	305	6	trainings	training	NOUN
gujaf-214	305	7	aimed	aim	VERB
gujaf-214	305	8	at	at	ADP
gujaf-214	305	9	improving	improve	VERB
gujaf-214	305	10	the	the	DET
gujaf-214	305	11	expertise	expertise	NOUN
gujaf-214	305	12	and	and	CCONJ
gujaf-214	305	13	knowledge	knowledge	NOUN
gujaf-214	305	14	base	base	NOUN
gujaf-214	305	15	of	of	ADP
gujaf-214	305	16	directors	director	NOUN
gujaf-214	305	17	on	on	ADP
gujaf-214	305	18	the	the	DET
gujaf-214	305	19	risk	risk	NOUN
gujaf-214	305	20	committee	committee	NOUN
gujaf-214	305	21	should	should	AUX
gujaf-214	305	22	continue	continue	VERB
gujaf-214	305	23	to	to	PART
gujaf-214	305	24	be	be	AUX
gujaf-214	305	25	organized	organize	VERB
gujaf-214	305	26	periodically	periodically	ADV
gujaf-214	305	27	.	.	PUNCT
gujaf-214	306	1	gusau	gusau	PROPN
gujaf-214	306	2	journal	journal	PROPN
gujaf-214	306	3	of	of	ADP
gujaf-214	306	4	accounting	accounting	NOUN
gujaf-214	306	5	and	and	CCONJ
gujaf-214	306	6	finance	finance	NOUN
gujaf-214	306	7	,	,	PUNCT
gujaf-214	306	8	vol	vol	NOUN
gujaf-214	306	9	.	.	PROPN
gujaf-214	306	10	4	4	NUM
gujaf-214	306	11	,	,	PUNCT
gujaf-214	306	12	issue	issue	NOUN
gujaf-214	306	13	1	1	NUM
gujaf-214	306	14	,	,	PUNCT
gujaf-214	306	15	april	april	PROPN
gujaf-214	306	16	,	,	PUNCT
gujaf-214	306	17	2023	2023	NUM
gujaf-214	306	18	207	207	NUM
gujaf-214	306	19	reference	reference	NOUN
gujaf-214	306	20	abbas	abbas	NOUN
gujaf-214	306	21	,	,	PUNCT
gujaf-214	306	22	d.s	d.s	PROPN
gujaf-214	306	23	,	,	PUNCT
gujaf-214	306	24	ismail	ismail	PROPN
gujaf-214	306	25	,	,	PUNCT
gujaf-214	306	26	t.	t.	NOUN
gujaf-214	306	27	taqi	taqi	NOUN
gujaf-214	306	28	,	,	PUNCT
gujaf-214	306	29	m.	m.	NOUN
gujaf-214	306	30	&	&	CCONJ
gujaf-214	306	31	yazid	yazid	PROPN
gujaf-214	306	32	,	,	PUNCT
gujaf-214	306	33	h.	h.	PROPN
gujaf-214	306	34	(	(	PUNCT
gujaf-214	306	35	2021	2021	NUM
gujaf-214	306	36	)	)	PUNCT
gujaf-214	306	37	.	.	PUNCT
gujaf-214	307	1	determinants	determinant	NOUN
gujaf-214	307	2	of	of	ADP
gujaf-214	307	3	enterprise	enterprise	NOUN
gujaf-214	307	4	risk	risk	NOUN
gujaf-214	307	5	management	management	NOUN
gujaf-214	307	6	disclosures	disclosure	NOUN
gujaf-214	307	7	:	:	PUNCT
gujaf-214	307	8	evidence	evidence	NOUN
gujaf-214	307	9	from	from	ADP
gujaf-214	307	10	insurance	insurance	NOUN
gujaf-214	307	11	industry	industry	NOUN
gujaf-214	307	12	.	.	PUNCT
gujaf-214	308	1	growing	grow	VERB
gujaf-214	308	2	science	science	NOUN
gujaf-214	308	3	accounting	accounting	NOUN
gujaf-214	308	4	,	,	PUNCT
gujaf-214	308	5	7(1	7(1	NUM
gujaf-214	308	6	)	)	PUNCT
gujaf-214	308	7	,	,	PUNCT
gujaf-214	308	8	13311338	13311338	NUM
gujaf-214	308	9	.	.	PUNCT
gujaf-214	309	1	abdullah	abdullah	PROPN
gujaf-214	309	2	,	,	PUNCT
gujaf-214	309	3	a.	a.	PROPN
gujaf-214	309	4	,	,	PUNCT
gujaf-214	309	5	ismail	ismail	PROPN
gujaf-214	309	6	,	,	PUNCT
gujaf-214	309	7	k.n	k.n	PROPN
gujaf-214	309	8	.	.	PROPN
gujaf-214	309	9	&	&	CCONJ
gujaf-214	309	10	isa	isa	PROPN
gujaf-214	309	11	,	,	PUNCT
gujaf-214	309	12	n.m	n.m	PROPN
gujaf-214	309	13	.	.	PROPN
gujaf-214	309	14	(	(	PUNCT
gujaf-214	309	15	2017	2017	NUM
gujaf-214	309	16	)	)	PUNCT
gujaf-214	309	17	.	.	PUNCT
gujaf-214	310	1	risk	risk	NOUN
gujaf-214	310	2	management	management	NOUN
gujaf-214	310	3	committee	committee	NOUN
gujaf-214	310	4	anddisclosure	anddisclosure	NOUN
gujaf-214	310	5	of	of	ADP
gujaf-214	310	6	hedging	hedging	NOUN
gujaf-214	310	7	activities	activity	NOUN
gujaf-214	310	8	information	information	NOUN
gujaf-214	310	9	among	among	ADP
gujaf-214	310	10	malaysian	malaysian	ADJ
gujaf-214	310	11	listed	list	VERB
gujaf-214	310	12	companies	company	NOUN
gujaf-214	310	13	.	.	PUNCT
gujaf-214	311	1	advanced	advanced	ADJ
gujaf-214	311	2	science	science	NOUN
gujaf-214	311	3	letters	letter	NOUN
gujaf-214	311	4	,	,	PUNCT
gujaf-214	311	5	21(6	21(6	NOUN
gujaf-214	311	6	)	)	PUNCT
gujaf-214	311	7	,	,	PUNCT
gujaf-214	311	8	1871	1871	NUM
gujaf-214	311	9	1874	1874	NUM
gujaf-214	311	10	.	.	PUNCT
gujaf-214	312	1	abdullah	abdullah	PROPN
gujaf-214	312	2	,	,	PUNCT
gujaf-214	312	3	m.	m.	PROPN
gujaf-214	312	4	&	&	CCONJ
gujaf-214	312	5	chen	chen	PROPN
gujaf-214	312	6	,	,	PUNCT
gujaf-214	312	7	l.	l.	PROPN
gujaf-214	312	8	(	(	PUNCT
gujaf-214	312	9	2010	2010	NUM
gujaf-214	312	10	)	)	PUNCT
gujaf-214	312	11	.	.	PUNCT
gujaf-214	313	1	the	the	DET
gujaf-214	313	2	association	association	NOUN
gujaf-214	313	3	between	between	ADP
gujaf-214	313	4	committees	committee	NOUN
gujaf-214	313	5	responsible	responsible	ADJ
gujaf-214	313	6	for	for	ADP
gujaf-214	313	7	risk	risk	NOUN
gujaf-214	313	8	management	management	NOUN
gujaf-214	313	9	and	and	CCONJ
gujaf-214	313	10	the	the	DET
gujaf-214	313	11	disclosure	disclosure	NOUN
gujaf-214	313	12	level	level	NOUN
gujaf-214	313	13	of	of	ADP
gujaf-214	313	14	financial	financial	ADJ
gujaf-214	313	15	instruments	instrument	NOUN
gujaf-214	313	16	information	information	NOUN
gujaf-214	313	17	among	among	ADP
gujaf-214	313	18	listed	list	VERB
gujaf-214	313	19	companies	company	NOUN
gujaf-214	313	20	in	in	ADP
gujaf-214	313	21	malaysia	malaysia	PROPN
gujaf-214	313	22	.	.	PUNCT
gujaf-214	314	1	(	(	PUNCT
gujaf-214	314	2	unpublished	unpublished	ADJ
gujaf-214	314	3	master	master	NOUN
gujaf-214	314	4	’s	’s	PART
gujaf-214	314	5	thesis	thesis	NOUN
gujaf-214	314	6	)	)	PUNCT
gujaf-214	314	7	.	.	PUNCT
gujaf-214	315	1	school	school	NOUN
gujaf-214	315	2	of	of	ADP
gujaf-214	315	3	business	business	NOUN
gujaf-214	315	4	,	,	PUNCT
gujaf-214	315	5	economics	economic	NOUN
gujaf-214	315	6	and	and	CCONJ
gujaf-214	315	7	law	law	NOUN
gujaf-214	315	8	,	,	PUNCT
gujaf-214	315	9	university	university	NOUN
gujaf-214	315	10	of	of	ADP
gujaf-214	315	11	gorthenburg	gorthenburg	PROPN
gujaf-214	315	12	,	,	PUNCT
gujaf-214	315	13	sweden	sweden	PROPN
gujaf-214	315	14	.	.	PUNCT
gujaf-214	316	1	abdullah	abdullah	PROPN
gujaf-214	316	2	,	,	PUNCT
gujaf-214	316	3	m.	m.	NOUN
gujaf-214	316	4	,	,	PUNCT
gujaf-214	316	5	abdul	abdul	PROPN
gujaf-214	316	6	-	-	PUNCT
gujaf-214	316	7	shukor	shukor	NOUN
gujaf-214	316	8	,	,	PUNCT
gujaf-214	316	9	z.	z.	PROPN
gujaf-214	316	10	&	&	CCONJ
gujaf-214	316	11	rahmat	rahmat	PROPN
gujaf-214	316	12	,	,	PUNCT
gujaf-214	316	13	m.m	m.m	PROPN
gujaf-214	316	14	.	.	PROPN
gujaf-214	316	15	(	(	PUNCT
gujaf-214	316	16	2017	2017	NUM
gujaf-214	316	17	)	)	PUNCT
gujaf-214	316	18	.	.	PUNCT
gujaf-214	317	1	the	the	DET
gujaf-214	317	2	influences	influence	NOUN
gujaf-214	317	3	of	of	ADP
gujaf-214	317	4	riskmanagement	riskmanagement	NOUN
gujaf-214	317	5	committee	committee	PROPN
gujaf-214	317	6	and	and	CCONJ
gujaf-214	317	7	audit	audit	NOUN
gujaf-214	317	8	committee	committee	NOUN
gujaf-214	317	9	towards	towards	ADP
gujaf-214	317	10	voluntary	voluntary	ADJ
gujaf-214	317	11	risk	risk	NOUN
gujaf-214	317	12	management	management	NOUN
gujaf-214	317	13	disclosure	disclosure	NOUN
gujaf-214	317	14	.	.	PUNCT
gujaf-214	318	1	jurnal	jurnal	ADJ
gujaf-214	318	2	pengurusan	pengurusan	ADJ
gujaf-214	318	3	50(1	50(1	PROPN
gujaf-214	318	4	)	)	PUNCT
gujaf-214	318	5	,	,	PUNCT
gujaf-214	318	6	83	83	NUM
gujaf-214	318	7	–	–	SYM
gujaf-214	318	8	95	95	NUM
gujaf-214	318	9	.	.	PUNCT
gujaf-214	319	1	abraham	abraham	PROPN
gujaf-214	319	2	,	,	PUNCT
gujaf-214	319	3	s.	s.	PROPN
gujaf-214	319	4	,	,	PUNCT
gujaf-214	319	5	&	&	CCONJ
gujaf-214	319	6	cox	cox	PROPN
gujaf-214	319	7	,	,	PUNCT
gujaf-214	319	8	p.	p.	NOUN
gujaf-214	319	9	(	(	PUNCT
gujaf-214	319	10	2007	2007	NUM
gujaf-214	319	11	)	)	PUNCT
gujaf-214	319	12	.	.	PUNCT
gujaf-214	320	1	analyzing	analyze	VERB
gujaf-214	320	2	the	the	DET
gujaf-214	320	3	determinants	determinant	NOUN
gujaf-214	320	4	of	of	ADP
gujaf-214	320	5	narrative	narrative	ADJ
gujaf-214	320	6	risk	risk	NOUN
gujaf-214	320	7	information	information	NOUN
gujaf-214	320	8	in	in	ADP
gujaf-214	320	9	uk	uk	PROPN
gujaf-214	320	10	ftse	ftse	VERB
gujaf-214	320	11	100	100	NUM
gujaf-214	320	12	annual	annual	ADJ
gujaf-214	320	13	reports	report	NOUN
gujaf-214	320	14	.	.	PUNCT
gujaf-214	321	1	the	the	DET
gujaf-214	321	2	british	british	PROPN
gujaf-214	321	3	accounting	accounting	PROPN
gujaf-214	321	4	review	review	PROPN
gujaf-214	321	5	,	,	PUNCT
gujaf-214	321	6	39(3	39(3	NUM
gujaf-214	321	7	)	)	PUNCT
gujaf-214	321	8	,	,	PUNCT
gujaf-214	321	9	227–248	227–248	NUM
gujaf-214	321	10	.	.	PUNCT
gujaf-214	322	1	abraham	abraham	PROPN
gujaf-214	322	2	,	,	PUNCT
gujaf-214	322	3	s.	s.	PROPN
gujaf-214	322	4	,	,	PUNCT
gujaf-214	322	5	&	&	CCONJ
gujaf-214	322	6	shrives	shrive	NOUN
gujaf-214	322	7	,	,	PUNCT
gujaf-214	322	8	p.	p.	NOUN
gujaf-214	322	9	j.	j.	PROPN
gujaf-214	322	10	(	(	PUNCT
gujaf-214	322	11	2014	2014	NUM
gujaf-214	322	12	)	)	PUNCT
gujaf-214	322	13	.	.	PUNCT
gujaf-214	323	1	improving	improve	VERB
gujaf-214	323	2	the	the	DET
gujaf-214	323	3	relevance	relevance	NOUN
gujaf-214	323	4	of	of	ADP
gujaf-214	323	5	risk	risk	NOUN
gujaf-214	323	6	factor	factor	NOUN
gujaf-214	323	7	disclosure	disclosure	NOUN
gujaf-214	323	8	in	in	ADP
gujaf-214	323	9	corporate	corporate	ADJ
gujaf-214	323	10	annual	annual	ADJ
gujaf-214	323	11	reports	report	NOUN
gujaf-214	323	12	.	.	PUNCT
gujaf-214	324	1	the	the	DET
gujaf-214	324	2	british	british	PROPN
gujaf-214	324	3	accounting	accounting	PROPN
gujaf-214	324	4	review	review	PROPN
gujaf-214	324	5	,	,	PUNCT
gujaf-214	324	6	46(1	46(1	PROPN
gujaf-214	324	7	)	)	PUNCT
gujaf-214	324	8	,	,	PUNCT
gujaf-214	324	9	91–107	91–107	NUM
gujaf-214	324	10	.	.	PUNCT
gujaf-214	325	1	adebimpe	adebimpe	NOUN
gujaf-214	325	2	,	,	PUNCT
gujaf-214	325	3	u.	u.	PROPN
gujaf-214	325	4	&	&	CCONJ
gujaf-214	325	5	peace	peace	NOUN
gujaf-214	325	6	,	,	PUNCT
gujaf-214	325	7	o.	o.	PROPN
gujaf-214	325	8	(	(	PUNCT
gujaf-214	325	9	2011	2011	NUM
gujaf-214	325	10	)	)	PUNCT
gujaf-214	325	11	.	.	PUNCT
gujaf-214	326	1	corporate	corporate	ADJ
gujaf-214	326	2	governance	governance	NOUN
gujaf-214	326	3	,	,	PUNCT
gujaf-214	326	4	company	company	NOUN
gujaf-214	326	5	attributes	attribute	VERB
gujaf-214	326	6	andvoluntarydisclosures	andvoluntarydisclosure	NOUN
gujaf-214	326	7	:	:	PUNCT
gujaf-214	326	8	a	a	DET
gujaf-214	326	9	study	study	NOUN
gujaf-214	326	10	of	of	ADP
gujaf-214	326	11	nigerian	nigerian	ADJ
gujaf-214	326	12	listed	list	VERB
gujaf-214	326	13	companies	company	NOUN
gujaf-214	326	14	.	.	PUNCT
gujaf-214	327	1	international	international	ADJ
gujaf-214	327	2	journal	journal	PROPN
gujaf-214	327	3	of	of	ADP
gujaf-214	327	4	research	research	NOUN
gujaf-214	327	5	in	in	ADP
gujaf-214	327	6	computer	computer	NOUN
gujaf-214	327	7	application	application	NOUN
gujaf-214	327	8	&	&	CCONJ
gujaf-214	327	9	management	management	NOUN
gujaf-214	327	10	,	,	PUNCT
gujaf-214	327	11	1(2	1(2	NUM
gujaf-214	327	12	)	)	PUNCT
gujaf-214	327	13	,	,	PUNCT
gujaf-214	327	14	20	20	NUM
gujaf-214	327	15	-	-	SYM
gujaf-214	327	16	29	29	NUM
gujaf-214	327	17	.	.	PUNCT
gujaf-214	328	1	adegbite	adegbite	PROPN
gujaf-214	328	2	,	,	PUNCT
gujaf-214	328	3	e.	e.	PROPN
gujaf-214	328	4	(	(	PUNCT
gujaf-214	328	5	2012	2012	NUM
gujaf-214	328	6	)	)	PUNCT
gujaf-214	328	7	.	.	PUNCT
gujaf-214	329	1	corporate	corporate	ADJ
gujaf-214	329	2	governance	governance	NOUN
gujaf-214	329	3	regulation	regulation	NOUN
gujaf-214	329	4	in	in	ADP
gujaf-214	329	5	nigeria	nigeria	PROPN
gujaf-214	329	6	.	.	PUNCT
gujaf-214	330	1	corporate	corporate	ADJ
gujaf-214	330	2	governance	governance	NOUN
gujaf-214	330	3	,	,	PUNCT
gujaf-214	330	4	12(2	12(2	NUM
gujaf-214	330	5	)	)	PUNCT
gujaf-214	330	6	,	,	PUNCT
gujaf-214	330	7	257	257	NUM
gujaf-214	330	8	-	-	SYM
gujaf-214	330	9	276	276	NUM
gujaf-214	330	10	aguilera	aguilera	NOUN
gujaf-214	330	11	,	,	PUNCT
gujaf-214	330	12	r.	r.	PROPN
gujaf-214	330	13	v.	v.	PROPN
gujaf-214	330	14	,	,	PUNCT
gujaf-214	330	15	desender	desender	PROPN
gujaf-214	330	16	,	,	PUNCT
gujaf-214	330	17	k.	k.	PROPN
gujaf-214	330	18	a.	a.	PROPN
gujaf-214	330	19	,	,	PUNCT
gujaf-214	330	20	&	&	CCONJ
gujaf-214	330	21	de	de	X
gujaf-214	330	22	castro	castro	PROPN
gujaf-214	330	23	,	,	PUNCT
gujaf-214	330	24	l.	l.	PROPN
gujaf-214	330	25	r.	r.	PROPN
gujaf-214	330	26	k.	k.	PROPN
gujaf-214	330	27	(	(	PUNCT
gujaf-214	330	28	2011	2011	NUM
gujaf-214	330	29	)	)	PUNCT
gujaf-214	330	30	.	.	PUNCT
gujaf-214	331	1	a	a	DET
gujaf-214	331	2	configurational	configurational	ADJ
gujaf-214	331	3	approach	approach	NOUN
gujaf-214	331	4	to	to	ADP
gujaf-214	331	5	comparative	comparative	VERB
gujaf-214	331	6	corporate	corporate	ADJ
gujaf-214	331	7	governance	governance	NOUN
gujaf-214	331	8	.	.	PUNCT
gujaf-214	332	1	[	[	X
gujaf-214	332	2	online	online	X
gujaf-214	332	3	]	]	X
gujaf-214	332	4	available	available	ADJ
gujaf-214	332	5	:	:	PUNCT
gujaf-214	332	6	http://ssrn.com	http://ssrn.com	PROPN
gujaf-214	332	7	/	/	SYM
gujaf-214	332	8	abstract=1797142	abstract=1797142	PROPN
gujaf-214	332	9	agrawal	agrawal	PROPN
gujaf-214	332	10	,	,	PUNCT
gujaf-214	332	11	a.	a.	PROPN
gujaf-214	332	12	&	&	CCONJ
gujaf-214	332	13	chadha	chadha	PROPN
gujaf-214	332	14	,	,	PUNCT
gujaf-214	332	15	s.	s.	PROPN
gujaf-214	332	16	(	(	PUNCT
gujaf-214	332	17	2005	2005	NUM
gujaf-214	332	18	)	)	PUNCT
gujaf-214	332	19	.	.	PUNCT
gujaf-214	333	1	corporate	corporate	ADJ
gujaf-214	333	2	governance	governance	NOUN
gujaf-214	333	3	and	and	CCONJ
gujaf-214	333	4	accounting	accounting	NOUN
gujaf-214	333	5	scandals	scandal	NOUN
gujaf-214	333	6	.	.	PUNCT
gujaf-214	334	1	journal	journal	PROPN
gujaf-214	334	2	of	of	ADP
gujaf-214	334	3	law	law	NOUN
gujaf-214	334	4	and	and	CCONJ
gujaf-214	334	5	economics	economic	NOUN
gujaf-214	334	6	,	,	PUNCT
gujaf-214	334	7	48(2	48(2	NOUN
gujaf-214	334	8	)	)	PUNCT
gujaf-214	334	9	,	,	PUNCT
gujaf-214	334	10	371	371	NUM
gujaf-214	334	11	-	-	SYM
gujaf-214	334	12	406	406	NUM
gujaf-214	334	13	.	.	PUNCT
gujaf-214	335	1	akhtaruddin	akhtaruddin	VERB
gujaf-214	335	2	,	,	PUNCT
gujaf-214	335	3	m.	m.	NOUN
gujaf-214	335	4	,	,	PUNCT
gujaf-214	335	5	&	&	CCONJ
gujaf-214	335	6	haron	haron	PROPN
gujaf-214	335	7	,	,	PUNCT
gujaf-214	335	8	h.	h.	PROPN
gujaf-214	335	9	(	(	PUNCT
gujaf-214	335	10	2010	2010	NUM
gujaf-214	335	11	)	)	PUNCT
gujaf-214	335	12	.	.	PUNCT
gujaf-214	336	1	board	board	NOUN
gujaf-214	336	2	ownership	ownership	NOUN
gujaf-214	336	3	,	,	PUNCT
gujaf-214	336	4	audit	audit	NOUN
gujaf-214	336	5	committees	committee	NOUN
gujaf-214	336	6	'	'	PART
gujaf-214	336	7	effectiveness	effectiveness	NOUN
gujaf-214	336	8	,	,	PUNCT
gujaf-214	336	9	and	and	CCONJ
gujaf-214	336	10	corporate	corporate	ADJ
gujaf-214	336	11	voluntary	voluntary	ADJ
gujaf-214	336	12	disclosures	disclosure	NOUN
gujaf-214	336	13	.	.	PUNCT
gujaf-214	337	1	asian	asian	ADJ
gujaf-214	337	2	review	review	NOUN
gujaf-214	337	3	of	of	ADP
gujaf-214	337	4	accounting	accounting	NOUN
gujaf-214	337	5	,	,	PUNCT
gujaf-214	337	6	18(3	18(3	NUM
gujaf-214	337	7	)	)	PUNCT
gujaf-214	337	8	,	,	PUNCT
gujaf-214	337	9	245	245	NUM
gujaf-214	337	10	-	-	SYM
gujaf-214	337	11	259	259	NUM
gujaf-214	337	12	.	.	PUNCT
gujaf-214	338	1	gusau	gusau	PROPN
gujaf-214	338	2	journal	journal	PROPN
gujaf-214	338	3	of	of	ADP
gujaf-214	338	4	accounting	accounting	NOUN
gujaf-214	338	5	and	and	CCONJ
gujaf-214	338	6	finance	finance	NOUN
gujaf-214	338	7	,	,	PUNCT
gujaf-214	338	8	vol	vol	NOUN
gujaf-214	338	9	.	.	PROPN
gujaf-214	338	10	4	4	NUM
gujaf-214	338	11	,	,	PUNCT
gujaf-214	338	12	issue	issue	NOUN
gujaf-214	338	13	1	1	NUM
gujaf-214	338	14	,	,	PUNCT
gujaf-214	338	15	april	april	PROPN
gujaf-214	338	16	,	,	PUNCT
gujaf-214	338	17	2023	2023	NUM
gujaf-214	338	18	208	208	NUM
gujaf-214	338	19	akhtaruddin	akhtaruddin	ADJ
gujaf-214	338	20	,	,	PUNCT
gujaf-214	338	21	m.	m.	NOUN
gujaf-214	338	22	,	,	PUNCT
gujaf-214	338	23	hossain	hossain	PROPN
gujaf-214	338	24	,	,	PUNCT
gujaf-214	338	25	m.	m.	NOUN
gujaf-214	338	26	,	,	PUNCT
gujaf-214	338	27	a.	a.	PROPN
gujaf-214	338	28	,	,	PUNCT
gujaf-214	338	29	hossain	hossain	PROPN
gujaf-214	338	30	,	,	PUNCT
gujaf-214	338	31	m.	m.	NOUN
gujaf-214	338	32	,	,	PUNCT
gujaf-214	338	33	&	&	CCONJ
gujaf-214	338	34	yao	yao	PROPN
gujaf-214	338	35	,	,	PUNCT
gujaf-214	338	36	l.	l.	PROPN
gujaf-214	338	37	(	(	PUNCT
gujaf-214	338	38	2009	2009	NUM
gujaf-214	338	39	)	)	PUNCT
gujaf-214	338	40	.	.	PUNCT
gujaf-214	339	1	“	"	PUNCT
gujaf-214	339	2	corporate	corporate	ADJ
gujaf-214	339	3	governance	governance	NOUN
gujaf-214	339	4	and	and	CCONJ
gujaf-214	339	5	voluntary	voluntary	ADJ
gujaf-214	339	6	disclosure	disclosure	NOUN
gujaf-214	339	7	in	in	ADP
gujaf-214	339	8	corporate	corporate	ADJ
gujaf-214	339	9	annual	annual	ADJ
gujaf-214	339	10	reports	report	NOUN
gujaf-214	339	11	of	of	ADP
gujaf-214	339	12	malaysian	malaysian	ADJ
gujaf-214	339	13	listed	list	VERB
gujaf-214	339	14	firms	firm	NOUN
gujaf-214	339	15	”	"	PUNCT
gujaf-214	339	16	.	.	PUNCT
gujaf-214	340	1	jamar	jamar	PROPN
gujaf-214	340	2	,	,	PUNCT
gujaf-214	340	3	7(1	7(1	NUM
gujaf-214	340	4	)	)	PUNCT
gujaf-214	340	5	.	.	PUNCT
gujaf-214	341	1	al	al	PROPN
gujaf-214	341	2	-	-	PUNCT
gujaf-214	341	3	hadi	hadi	PROPN
gujaf-214	341	4	,	,	PUNCT
gujaf-214	341	5	a.h	a.h	PROPN
gujaf-214	341	6	.	.	PROPN
gujaf-214	341	7	(	(	PUNCT
gujaf-214	341	8	2015	2015	NUM
gujaf-214	341	9	)	)	PUNCT
gujaf-214	341	10	.	.	PUNCT
gujaf-214	342	1	three	three	NUM
gujaf-214	342	2	essays	essay	NOUN
gujaf-214	342	3	on	on	ADP
gujaf-214	342	4	market	market	NOUN
gujaf-214	342	5	risk	risk	NOUN
gujaf-214	342	6	disclosures	disclosure	NOUN
gujaf-214	342	7	:	:	PUNCT
gujaf-214	342	8	corporategovernance	corporategovernance	NOUN
gujaf-214	342	9	,	,	PUNCT
gujaf-214	342	10	investment	investment	NOUN
gujaf-214	342	11	efficiency	efficiency	NOUN
gujaf-214	342	12	and	and	CCONJ
gujaf-214	342	13	implied	imply	VERB
gujaf-214	342	14	cost	cost	NOUN
gujaf-214	342	15	of	of	ADP
gujaf-214	342	16	equity	equity	NOUN
gujaf-214	342	17	capital	capital	NOUN
gujaf-214	342	18	:	:	PUNCT
gujaf-214	342	19	evidence	evidence	NOUN
gujaf-214	342	20	from	from	ADP
gujaf-214	342	21	gulf	gulf	PROPN
gujaf-214	342	22	cooperation	cooperation	NOUN
gujaf-214	342	23	council	council	NOUN
gujaf-214	342	24	countries	country	NOUN
gujaf-214	342	25	(	(	PUNCT
gujaf-214	342	26	gcc	gcc	NOUN
gujaf-214	342	27	)	)	PUNCT
gujaf-214	342	28	.	.	PUNCT
gujaf-214	343	1	(	(	PUNCT
gujaf-214	343	2	unpublished	unpublished	ADJ
gujaf-214	343	3	phd	phd	NOUN
gujaf-214	343	4	thesis	thesis	NOUN
gujaf-214	343	5	)	)	PUNCT
gujaf-214	343	6	.	.	PUNCT
gujaf-214	344	1	school	school	NOUN
gujaf-214	344	2	of	of	ADP
gujaf-214	344	3	accounting	accounting	PROPN
gujaf-214	344	4	,	,	PUNCT
gujaf-214	344	5	curtin	curtin	PROPN
gujaf-214	344	6	university	university	PROPN
gujaf-214	344	7	,	,	PUNCT
gujaf-214	344	8	uk	uk	PROPN
gujaf-214	344	9	.	.	PROPN
gujaf-214	344	10	allini	allini	PROPN
gujaf-214	344	11	,	,	PUNCT
gujaf-214	344	12	a.	a.	NOUN
gujaf-214	344	13	rossi	rossi	PROPN
gujaf-214	344	14	,	,	PUNCT
gujaf-214	344	15	f	f	PROPN
gujaf-214	344	16	,	,	PUNCT
gujaf-214	344	17	m.	m.	NOUN
gujaf-214	344	18	&	&	CCONJ
gujaf-214	344	19	hussainey	hussainey	PROPN
gujaf-214	344	20	,	,	PUNCT
gujaf-214	344	21	k.	k.	PROPN
gujaf-214	344	22	(	(	PUNCT
gujaf-214	344	23	2015	2015	NUM
gujaf-214	344	24	)	)	PUNCT
gujaf-214	344	25	.	.	PUNCT
gujaf-214	345	1	‘	'	PUNCT
gujaf-214	345	2	the	the	DET
gujaf-214	345	3	board	board	NOUN
gujaf-214	345	4	’s	’s	PART
gujaf-214	345	5	role	role	NOUN
gujaf-214	345	6	in	in	ADP
gujaf-214	345	7	risk	risk	NOUN
gujaf-214	345	8	disclosure	disclosure	NOUN
gujaf-214	345	9	:	:	PUNCT
gujaf-214	345	10	an	an	DET
gujaf-214	345	11	explanatory	explanatory	ADJ
gujaf-214	345	12	study	study	NOUN
gujaf-214	345	13	of	of	ADP
gujaf-214	345	14	italian	italian	ADJ
gujaf-214	345	15	listed	list	VERB
gujaf-214	345	16	state	state	NOUN
gujaf-214	345	17	-	-	PUNCT
gujaf-214	345	18	owned	own	VERB
gujaf-214	345	19	enterprises	enterprise	NOUN
gujaf-214	345	20	jel	jel	NOUN
gujaf-214	345	21	:	:	PUNCT
gujaf-214	345	22	m41	m41	NUM
gujaf-214	345	23	,	,	PUNCT
gujaf-214	345	24	h83	h83	PROPN
gujaf-214	345	25	,	,	PUNCT
gujaf-214	345	26	g32	g32	NOUN
gujaf-214	345	27	al	al	PROPN
gujaf-214	345	28	-	-	PUNCT
gujaf-214	345	29	maghzoum	maghzoum	PROPN
gujaf-214	345	30	,	,	PUNCT
gujaf-214	345	31	a.	a.	NOUN
gujaf-214	345	32	,	,	PUNCT
gujaf-214	345	33	hussainey	hussainey	NOUN
gujaf-214	345	34	,	,	PUNCT
gujaf-214	345	35	k.	k.	PROPN
gujaf-214	345	36	&	&	CCONJ
gujaf-214	345	37	aly	aly	PROPN
gujaf-214	345	38	,	,	PUNCT
gujaf-214	345	39	d.	d.	PROPN
gujaf-214	345	40	(	(	PUNCT
gujaf-214	345	41	2016	2016	NUM
gujaf-214	345	42	)	)	PUNCT
gujaf-214	345	43	.	.	PUNCT
gujaf-214	346	1	corporate	corporate	ADJ
gujaf-214	346	2	governance	governance	NOUN
gujaf-214	346	3	and	and	CCONJ
gujaf-214	346	4	riskdisclosure	riskdisclosure	NOUN
gujaf-214	346	5	:	:	PUNCT
gujaf-214	346	6	evidence	evidence	NOUN
gujaf-214	346	7	from	from	ADP
gujaf-214	346	8	saudi	saudi	PROPN
gujaf-214	346	9	arabia	arabia	PROPN
gujaf-214	346	10	.	.	PUNCT
gujaf-214	347	1	corporate	corporate	ADJ
gujaf-214	347	2	ownership	ownership	NOUN
gujaf-214	347	3	and	and	CCONJ
gujaf-214	347	4	control	control	NOUN
gujaf-214	347	5	journal	journal	PROPN
gujaf-214	347	6	,	,	PUNCT
gujaf-214	347	7	13(2	13(2	PROPN
gujaf-214	347	8	)	)	PUNCT
gujaf-214	347	9	,	,	PUNCT
gujaf-214	347	10	363	363	NUM
gujaf-214	347	11	-	-	SYM
gujaf-214	347	12	375	375	NUM
gujaf-214	347	13	.	.	PUNCT
gujaf-214	348	1	alnabsha	alnabsha	PROPN
gujaf-214	348	2	,	,	PUNCT
gujaf-214	348	3	a.	a.	PROPN
gujaf-214	348	4	,	,	PUNCT
gujaf-214	348	5	abdou	abdou	PROPN
gujaf-214	348	6	,	,	PUNCT
gujaf-214	348	7	h.	h.	PROPN
gujaf-214	348	8	a.	a.	PROPN
gujaf-214	348	9	,	,	PUNCT
gujaf-214	348	10	ntim	ntim	PROPN
gujaf-214	348	11	,	,	PUNCT
gujaf-214	348	12	c.	c.	PROPN
gujaf-214	348	13	g.	g.	PROPN
gujaf-214	348	14	,	,	PUNCT
gujaf-214	348	15	&	&	CCONJ
gujaf-214	348	16	elamer	elamer	PROPN
gujaf-214	348	17	,	,	PUNCT
gujaf-214	348	18	a.	a.	NOUN
gujaf-214	348	19	a.	a.	NOUN
gujaf-214	348	20	(	(	PUNCT
gujaf-214	348	21	2018	2018	NUM
gujaf-214	348	22	)	)	PUNCT
gujaf-214	348	23	.	.	PUNCT
gujaf-214	349	1	corporate	corporate	ADJ
gujaf-214	349	2	boards	board	NOUN
gujaf-214	349	3	,	,	PUNCT
gujaf-214	349	4	ownership	ownership	NOUN
gujaf-214	349	5	structures	structure	NOUN
gujaf-214	349	6	and	and	CCONJ
gujaf-214	349	7	corporate	corporate	ADJ
gujaf-214	349	8	disclosures	disclosure	NOUN
gujaf-214	349	9	:	:	PUNCT
gujaf-214	349	10	evidence	evidence	NOUN
gujaf-214	349	11	from	from	ADP
gujaf-214	349	12	a	a	DET
gujaf-214	349	13	developing	develop	VERB
gujaf-214	349	14	country	country	NOUN
gujaf-214	349	15	.	.	PUNCT
gujaf-214	350	1	journal	journal	PROPN
gujaf-214	350	2	of	of	ADP
gujaf-214	350	3	applied	apply	VERB
gujaf-214	350	4	accounting	accounting	NOUN
gujaf-214	350	5	research	research	NOUN
gujaf-214	350	6	,	,	PUNCT
gujaf-214	350	7	19(1	19(1	NUM
gujaf-214	350	8	)	)	PUNCT
gujaf-214	350	9	,	,	PUNCT
gujaf-214	350	10	20–41	20–41	NUM
gujaf-214	350	11	.	.	PUNCT
gujaf-214	351	1	https://doi.org/10.1108/jaar-01-2016	https://doi.org/10.1108/jaar-01-2016	NOUN
gujaf-214	351	2	0001	0001	NUM
gujaf-214	352	1	al	al	PROPN
gujaf-214	352	2	-	-	PUNCT
gujaf-214	352	3	shammari	shammari	PROPN
gujaf-214	352	4	,	,	PUNCT
gujaf-214	352	5	b.	b.	PROPN
gujaf-214	352	6	(	(	PUNCT
gujaf-214	352	7	2014	2014	NUM
gujaf-214	352	8	)	)	PUNCT
gujaf-214	352	9	.	.	PUNCT
gujaf-214	353	1	kuwait	kuwait	PROPN
gujaf-214	353	2	corporate	corporate	ADJ
gujaf-214	353	3	characteristics	characteristic	NOUN
gujaf-214	353	4	and	and	CCONJ
gujaf-214	353	5	level	level	NOUN
gujaf-214	353	6	of	of	ADP
gujaf-214	353	7	risk	risk	NOUN
gujaf-214	353	8	disclosure	disclosure	NOUN
gujaf-214	353	9	:	:	PUNCT
gujaf-214	353	10	a	a	DET
gujaf-214	353	11	content	content	NOUN
gujaf-214	353	12	analysis	analysis	NOUN
gujaf-214	353	13	approach	approach	NOUN
gujaf-214	353	14	.	.	PUNCT
gujaf-214	354	1	journal	journal	PROPN
gujaf-214	354	2	of	of	ADP
gujaf-214	354	3	contemporary	contemporary	PROPN
gujaf-214	354	4	issuesin	issuesin	PROPN
gujaf-214	354	5	business	business	NOUN
gujaf-214	354	6	research	research	NOUN
gujaf-214	354	7	,	,	PUNCT
gujaf-214	354	8	3(3),128–153	3(3),128–153	NUM
gujaf-214	354	9	.	.	X
gujaf-214	355	1	anis	anis	PROPN
gujaf-214	355	2	,	,	PUNCT
gujaf-214	355	3	r.	r.	PROPN
gujaf-214	355	4	,	,	PUNCT
gujaf-214	355	5	fraser	fraser	PROPN
gujaf-214	355	6	,	,	PUNCT
gujaf-214	355	7	i.	i.	PROPN
gujaf-214	355	8	&	&	CCONJ
gujaf-214	355	9	hussainey	hussainey	PROPN
gujaf-214	355	10	,	,	PUNCT
gujaf-214	355	11	k.	k.	PROPN
gujaf-214	355	12	(	(	PUNCT
gujaf-214	355	13	2012	2012	NUM
gujaf-214	355	14	)	)	PUNCT
gujaf-214	355	15	.	.	PUNCT
gujaf-214	356	1	a	a	DET
gujaf-214	356	2	new	new	ADJ
gujaf-214	356	3	measure	measure	NOUN
gujaf-214	356	4	for	for	ADP
gujaf-214	356	5	disclosure	disclosure	NOUN
gujaf-214	356	6	quality.working	quality.worke	VERB
gujaf-214	356	7	paper	paper	NOUN
gujaf-214	356	8	,	,	PUNCT
gujaf-214	356	9	stirling	stirling	PROPN
gujaf-214	356	10	university	university	PROPN
gujaf-214	356	11	amran	amran	NOUN
gujaf-214	356	12	,	,	PUNCT
gujaf-214	356	13	a.	a.	NOUN
gujaf-214	356	14	,	,	PUNCT
gujaf-214	356	15	bin	bin	PROPN
gujaf-214	356	16	,	,	PUNCT
gujaf-214	356	17	a.	a.	PROPN
gujaf-214	356	18	,	,	PUNCT
gujaf-214	356	19	&	&	CCONJ
gujaf-214	356	20	hassan	hassan	PROPN
gujaf-214	356	21	,	,	PUNCT
gujaf-214	356	22	b.	b.	PROPN
gujaf-214	356	23	(	(	PUNCT
gujaf-214	356	24	2009	2009	NUM
gujaf-214	356	25	)	)	PUNCT
gujaf-214	356	26	.	.	PUNCT
gujaf-214	357	1	risk	risk	NOUN
gujaf-214	357	2	reporting	reporting	NOUN
gujaf-214	357	3	–	–	PUNCT
gujaf-214	357	4	an	an	DET
gujaf-214	357	5	exploratory	exploratory	ADJ
gujaf-214	357	6	study	study	NOUN
gujaf-214	357	7	on	on	ADP
gujaf-214	357	8	risk	risk	NOUN
gujaf-214	357	9	management	management	NOUN
gujaf-214	357	10	disclosure	disclosure	NOUN
gujaf-214	357	11	in	in	ADP
gujaf-214	357	12	malaysian	malaysian	ADJ
gujaf-214	357	13	annual	annual	ADJ
gujaf-214	357	14	reports	report	NOUN
gujaf-214	357	15	.	.	PUNCT
gujaf-214	358	1	managerial	managerial	ADJ
gujaf-214	358	2	auditing	auditing	NOUN
gujaf-214	358	3	journal	journal	NOUN
gujaf-214	358	4	,	,	PUNCT
gujaf-214	358	5	24(1	24(1	NUM
gujaf-214	358	6	)	)	PUNCT
gujaf-214	358	7	,	,	PUNCT
gujaf-214	358	8	39–57	39–57	NUM
gujaf-214	358	9	.	.	PUNCT
gujaf-214	359	1	ashfaq	ashfaq	PROPN
gujaf-214	359	2	,	,	PUNCT
gujaf-214	359	3	k.	k.	PROPN
gujaf-214	359	4	,	,	PUNCT
gujaf-214	359	5	zhang	zhang	PROPN
gujaf-214	359	6	,	,	PUNCT
gujaf-214	359	7	r.	r.	PROPN
gujaf-214	359	8	,	,	PUNCT
gujaf-214	359	9	munaim	munaim	ADJ
gujaf-214	359	10	,	,	PUNCT
gujaf-214	359	11	a	a	PRON
gujaf-214	359	12	&	&	CCONJ
gujaf-214	359	13	razzaq	razzaq	PROPN
gujaf-214	359	14	,	,	PUNCT
gujaf-214	359	15	n.	n.	NOUN
gujaf-214	359	16	(	(	PUNCT
gujaf-214	359	17	2016	2016	NUM
gujaf-214	359	18	)	)	PUNCT
gujaf-214	359	19	.	.	PUNCT
gujaf-214	360	1	an	an	DET
gujaf-214	360	2	investigation	investigation	NOUN
gujaf-214	360	3	into	into	ADP
gujaf-214	360	4	thedeterminants	thedeterminant	NOUN
gujaf-214	360	5	of	of	ADP
gujaf-214	360	6	risk	risk	NOUN
gujaf-214	360	7	disclosure	disclosure	NOUN
gujaf-214	360	8	in	in	ADP
gujaf-214	360	9	banks	bank	NOUN
gujaf-214	360	10	:	:	PUNCT
gujaf-214	360	11	evidence	evidence	NOUN
gujaf-214	360	12	from	from	ADP
gujaf-214	360	13	financial	financial	ADJ
gujaf-214	360	14	sector	sector	NOUN
gujaf-214	360	15	of	of	ADP
gujaf-214	360	16	pakistan	pakistan	PROPN
gujaf-214	360	17	.	.	PUNCT
gujaf-214	361	1	international	international	ADJ
gujaf-214	361	2	journal	journal	PROPN
gujaf-214	361	3	of	of	ADP
gujaf-214	361	4	economics	economic	NOUN
gujaf-214	361	5	and	and	CCONJ
gujaf-214	361	6	financial	financial	ADJ
gujaf-214	361	7	issues	issue	NOUN
gujaf-214	361	8	6(3	6(3	NUM
gujaf-214	361	9	)	)	PUNCT
gujaf-214	361	10	,	,	PUNCT
gujaf-214	361	11	1049	1049	NUM
gujaf-214	361	12	-	-	SYM
gujaf-214	361	13	1058	1058	NUM
gujaf-214	361	14	.	.	PUNCT
gujaf-214	362	1	ayagi	ayagi	PROPN
gujaf-214	362	2	,	,	PUNCT
gujaf-214	362	3	s.	s.	PROPN
gujaf-214	362	4	r.	r.	PROPN
gujaf-214	362	5	(	(	PUNCT
gujaf-214	362	6	2014	2014	NUM
gujaf-214	362	7	)	)	PUNCT
gujaf-214	362	8	.	.	PUNCT
gujaf-214	363	1	intellectual	intellectual	ADJ
gujaf-214	363	2	capital	capital	NOUN
gujaf-214	363	3	and	and	CCONJ
gujaf-214	363	4	financial	financial	ADJ
gujaf-214	363	5	performance	performance	NOUN
gujaf-214	363	6	in	in	ADP
gujaf-214	363	7	the	the	DET
gujaf-214	363	8	listed	list	VERB
gujaf-214	363	9	nigerian	nigerian	ADJ
gujaf-214	363	10	oil	oil	NOUN
gujaf-214	363	11	marketing	marketing	NOUN
gujaf-214	363	12	companies	company	NOUN
gujaf-214	363	13	.	.	PUNCT
gujaf-214	364	1	(	(	PUNCT
gujaf-214	364	2	unpublished	unpublished	ADJ
gujaf-214	364	3	master	master	NOUN
gujaf-214	364	4	’s	’s	PART
gujaf-214	364	5	thesis	thesis	NOUN
gujaf-214	364	6	)	)	PUNCT
gujaf-214	364	7	.	.	PUNCT
gujaf-214	365	1	department	department	NOUN
gujaf-214	365	2	of	of	ADP
gujaf-214	365	3	accounting	accounting	PROPN
gujaf-214	365	4	,	,	PUNCT
gujaf-214	365	5	bayero	bayero	PROPN
gujaf-214	365	6	university	university	NOUN
gujaf-214	365	7	,	,	PUNCT
gujaf-214	365	8	kano	kano	PROPN
gujaf-214	365	9	-	-	PROPN
gujaf-214	365	10	nigeria	nigeria	PROPN
gujaf-214	365	11	.	.	PUNCT
gujaf-214	366	1	bako	bako	PROPN
gujaf-214	366	2	m.	m.	PROPN
gujaf-214	366	3	m.	m.	PROPN
gujaf-214	366	4	(	(	PUNCT
gujaf-214	366	5	2017	2017	NUM
gujaf-214	366	6	)	)	PUNCT
gujaf-214	366	7	.	.	PUNCT
gujaf-214	367	1	firm	firm	ADJ
gujaf-214	367	2	attributes	attribute	NOUN
gujaf-214	367	3	and	and	CCONJ
gujaf-214	367	4	risk	risk	NOUN
gujaf-214	367	5	disclosure	disclosure	NOUN
gujaf-214	367	6	of	of	ADP
gujaf-214	367	7	listed	list	VERB
gujaf-214	367	8	deposit	deposit	NOUN
gujaf-214	367	9	money	money	NOUN
gujaf-214	367	10	banks	bank	NOUN
gujaf-214	367	11	in	in	ADP
gujaf-214	367	12	nigeria	nigeria	PROPN
gujaf-214	367	13	.	.	PUNCT
gujaf-214	368	1	asian	asian	ADJ
gujaf-214	368	2	journal	journal	PROPN
gujaf-214	368	3	of	of	ADP
gujaf-214	368	4	business	business	NOUN
gujaf-214	368	5	management	management	NOUN
gujaf-214	368	6	studies	study	NOUN
gujaf-214	368	7	8(2	8(2	NUM
gujaf-214	368	8	)	)	PUNCT
gujaf-214	368	9	,	,	PUNCT
gujaf-214	368	10	71	71	NUM
gujaf-214	368	11	-	-	SYM
gujaf-214	368	12	77	77	NUM
gujaf-214	368	13	.	.	PUNCT
gujaf-214	369	1	banbhan	banbhan	PROPN
gujaf-214	369	2	,	,	PUNCT
gujaf-214	369	3	a.	a.	PROPN
gujaf-214	369	4	,	,	PUNCT
gujaf-214	369	5	cheng	cheng	PROPN
gujaf-214	369	6	,	,	PUNCT
gujaf-214	369	7	x.	x.	PROPN
gujaf-214	369	8	&	&	CCONJ
gujaf-214	369	9	ud	ud	PROPN
gujaf-214	369	10	din	din	PROPN
gujaf-214	369	11	,	,	PUNCT
gujaf-214	369	12	n.	n.	NOUN
gujaf-214	369	13	(	(	PUNCT
gujaf-214	369	14	2018	2018	NUM
gujaf-214	369	15	)	)	PUNCT
gujaf-214	369	16	.	.	PUNCT
gujaf-214	370	1	financially	financially	ADV
gujaf-214	370	2	qualified	qualified	ADJ
gujaf-214	370	3	members	member	NOUN
gujaf-214	370	4	in	in	ADP
gujaf-214	370	5	an	an	DET
gujaf-214	370	6	upper	upper	ADJ
gujaf-214	370	7	echelon	echelon	NOUN
gujaf-214	370	8	and	and	CCONJ
gujaf-214	370	9	their	their	PRON
gujaf-214	370	10	relationship	relationship	NOUN
gujaf-214	370	11	with	with	ADP
gujaf-214	370	12	corporate	corporate	ADJ
gujaf-214	370	13	https://doi.org/10.1108/jaar-01-2016%200001	https://doi.org/10.1108/jaar-01-2016%200001	PROPN
gujaf-214	370	14	gusau	gusau	ADJ
gujaf-214	370	15	journal	journal	NOUN
gujaf-214	370	16	of	of	ADP
gujaf-214	370	17	accounting	accounting	NOUN
gujaf-214	370	18	and	and	CCONJ
gujaf-214	370	19	finance	finance	NOUN
gujaf-214	370	20	,	,	PUNCT
gujaf-214	370	21	vol	vol	NOUN
gujaf-214	370	22	.	.	PROPN
gujaf-214	370	23	4	4	NUM
gujaf-214	370	24	,	,	PUNCT
gujaf-214	370	25	issue	issue	NOUN
gujaf-214	370	26	1	1	NUM
gujaf-214	370	27	,	,	PUNCT
gujaf-214	370	28	april	april	PROPN
gujaf-214	370	29	,	,	PUNCT
gujaf-214	370	30	2023	2023	NUM
gujaf-214	370	31	209	209	NUM
gujaf-214	370	32	sustainability	sustainability	NOUN
gujaf-214	370	33	:	:	PUNCT
gujaf-214	370	34	evidence	evidence	NOUN
gujaf-214	370	35	from	from	ADP
gujaf-214	370	36	an	an	DET
gujaf-214	370	37	emerging	emerge	VERB
gujaf-214	370	38	economy	economy	NOUN
gujaf-214	370	39	,	,	PUNCT
gujaf-214	370	40	sustainability	sustainability	NOUN
gujaf-214	370	41	2018	2018	NUM
gujaf-214	370	42	,	,	PUNCT
gujaf-214	370	43	10	10	NUM
gujaf-214	370	44	,	,	PUNCT
gujaf-214	370	45	4697	4697	NUM
gujaf-214	370	46	;	;	PUNCT
gujaf-214	370	47	doi:10.3390	doi:10.3390	NOUN
gujaf-214	370	48	/	/	SYM
gujaf-214	370	49	su10124697	su10124697	PROPN
gujaf-214	370	50	beattie	beattie	PROPN
gujaf-214	370	51	v.	v.	PROPN
gujaf-214	370	52	,	,	PUNCT
gujaf-214	370	53	mcinnes	mcinnes	PROPN
gujaf-214	370	54	b.	b.	PROPN
gujaf-214	370	55	&	&	CCONJ
gujaf-214	370	56	fearnley	fearnley	PROPN
gujaf-214	370	57	s.	s.	PROPN
gujaf-214	370	58	(	(	PUNCT
gujaf-214	370	59	2004	2004	NUM
gujaf-214	370	60	)	)	PUNCT
gujaf-214	370	61	.	.	PUNCT
gujaf-214	371	1	a	a	DET
gujaf-214	371	2	methodology	methodology	NOUN
gujaf-214	371	3	for	for	ADP
gujaf-214	371	4	analysing	analyse	VERB
gujaf-214	371	5	and	and	CCONJ
gujaf-214	371	6	evaluating	evaluate	VERB
gujaf-214	371	7	narratives	narrative	NOUN
gujaf-214	371	8	in	in	ADP
gujaf-214	371	9	annual	annual	ADJ
gujaf-214	371	10	reports	report	NOUN
gujaf-214	371	11	:	:	PUNCT
gujaf-214	371	12	a	a	DET
gujaf-214	371	13	comprehensive	comprehensive	ADJ
gujaf-214	371	14	descriptive	descriptive	ADJ
gujaf-214	371	15	profile	profile	NOUN
gujaf-214	371	16	and	and	CCONJ
gujaf-214	371	17	metrics	metric	NOUN
gujaf-214	371	18	for	for	ADP
gujaf-214	371	19	disclosure	disclosure	NOUN
gujaf-214	371	20	quality	quality	NOUN
gujaf-214	371	21	attributes	attribute	NOUN
gujaf-214	371	22	,	,	PUNCT
gujaf-214	371	23	accounting	accounting	NOUN
gujaf-214	371	24	forum	forum	PROPN
gujaf-214	371	25	,	,	PUNCT
gujaf-214	371	26	28	28	NUM
gujaf-214	371	27	(	(	PUNCT
gujaf-214	371	28	3	3	NUM
gujaf-214	371	29	)	)	PUNCT
gujaf-214	371	30	,	,	PUNCT
gujaf-214	371	31	205	205	NUM
gujaf-214	371	32	-	-	SYM
gujaf-214	371	33	236	236	NUM
gujaf-214	371	34	.	.	PUNCT
gujaf-214	371	35	beck	beck	PROPN
gujaf-214	371	36	,	,	PUNCT
gujaf-214	371	37	n.	n.	PROPN
gujaf-214	371	38	&	&	CCONJ
gujaf-214	371	39	katz	katz	PROPN
gujaf-214	371	40	,	,	PUNCT
gujaf-214	371	41	j.n	j.n	PROPN
gujaf-214	371	42	.	.	PROPN
gujaf-214	372	1	(	(	PUNCT
gujaf-214	372	2	1995	1995	NUM
gujaf-214	372	3	)	)	PUNCT
gujaf-214	372	4	.	.	PUNCT
gujaf-214	373	1	what	what	PRON
gujaf-214	373	2	to	to	PART
gujaf-214	373	3	do	do	VERB
gujaf-214	373	4	(	(	PUNCT
gujaf-214	373	5	and	and	CCONJ
gujaf-214	373	6	not	not	PART
gujaf-214	373	7	to	to	PART
gujaf-214	373	8	do	do	VERB
gujaf-214	373	9	)	)	PUNCT
gujaf-214	373	10	with	with	ADP
gujaf-214	373	11	time	time	NOUN
gujaf-214	373	12	-	-	PUNCT
gujaf-214	373	13	series	series	NOUN
gujaf-214	373	14	crosssection	crosssection	NOUN
gujaf-214	373	15	.	.	PUNCT
gujaf-214	374	1	american	american	ADJ
gujaf-214	374	2	political	political	ADJ
gujaf-214	374	3	science	science	PROPN
gujaf-214	374	4	review	review	NOUN
gujaf-214	374	5	89(3	89(3	NUM
gujaf-214	374	6	)	)	PUNCT
gujaf-214	374	7	.	.	PUNCT
gujaf-214	375	1	bedard	bedard	PROPN
gujaf-214	375	2	,	,	PUNCT
gujaf-214	375	3	j.	j.	PROPN
gujaf-214	375	4	,	,	PUNCT
gujaf-214	375	5	chtourou	chtourou	PROPN
gujaf-214	375	6	,	,	PUNCT
gujaf-214	375	7	m.	m.	NOUN
gujaf-214	375	8	&	&	CCONJ
gujaf-214	375	9	courteau	courteau	PROPN
gujaf-214	375	10	,	,	PUNCT
gujaf-214	375	11	l.	l.	PROPN
gujaf-214	375	12	(	(	PUNCT
gujaf-214	375	13	2004	2004	NUM
gujaf-214	375	14	)	)	PUNCT
gujaf-214	375	15	.	.	PUNCT
gujaf-214	376	1	the	the	DET
gujaf-214	376	2	effect	effect	NOUN
gujaf-214	376	3	of	of	ADP
gujaf-214	376	4	audit	audit	NOUN
gujaf-214	376	5	committee	committee	NOUN
gujaf-214	376	6	expertise	expertise	NOUN
gujaf-214	376	7	,	,	PUNCT
gujaf-214	376	8	independence	independence	NOUN
gujaf-214	376	9	,	,	PUNCT
gujaf-214	376	10	and	and	CCONJ
gujaf-214	376	11	activity	activity	NOUN
gujaf-214	376	12	on	on	ADP
gujaf-214	376	13	aggressive	aggressive	ADJ
gujaf-214	376	14	earnings	earning	NOUN
gujaf-214	376	15	management	management	NOUN
gujaf-214	376	16	.	.	PUNCT
gujaf-214	377	1	auditing	auditing	NOUN
gujaf-214	377	2	:	:	PUNCT
gujaf-214	377	3	a	a	DET
gujaf-214	377	4	journal	journal	NOUN
gujaf-214	377	5	of	of	ADP
gujaf-214	377	6	practice	practice	NOUN
gujaf-214	377	7	&	&	CCONJ
gujaf-214	377	8	theory,23(2),13	theory,23(2),13	PROPN
gujaf-214	377	9	-	-	PUNCT
gujaf-214	377	10	35	35	NUM
gujaf-214	377	11	.	.	PUNCT
gujaf-214	378	1	bedard	bedard	PROPN
gujaf-214	378	2	,	,	PUNCT
gujaf-214	378	3	j.	j.	PROPN
gujaf-214	378	4	&	&	CCONJ
gujaf-214	378	5	gendron	gendron	PROPN
gujaf-214	378	6	,	,	PUNCT
gujaf-214	378	7	y.	y.	PROPN
gujaf-214	378	8	(	(	PUNCT
gujaf-214	378	9	2010	2010	NUM
gujaf-214	378	10	)	)	PUNCT
gujaf-214	378	11	.	.	PUNCT
gujaf-214	379	1	strengthening	strengthen	VERB
gujaf-214	379	2	the	the	DET
gujaf-214	379	3	financial	financial	ADJ
gujaf-214	379	4	reporting	reporting	NOUN
gujaf-214	379	5	system	system	NOUN
gujaf-214	379	6	:	:	PUNCT
gujaf-214	379	7	can	can	AUX
gujaf-214	379	8	audit	audit	VERB
gujaf-214	379	9	committees	committee	NOUN
gujaf-214	379	10	deliver	deliver	VERB
gujaf-214	379	11	?	?	PUNCT
gujaf-214	380	1	international	international	ADJ
gujaf-214	380	2	journal	journal	NOUN
gujaf-214	380	3	of	of	ADP
gujaf-214	380	4	auditing	auditing	NOUN
gujaf-214	380	5	,	,	PUNCT
gujaf-214	380	6	14(2	14(2	NUM
gujaf-214	380	7	)	)	PUNCT
gujaf-214	380	8	,	,	PUNCT
gujaf-214	380	9	174210	174210	NUM
gujaf-214	380	10	.	.	PUNCT
gujaf-214	381	1	bensaid	bensaid	PROPN
gujaf-214	381	2	,	,	PUNCT
gujaf-214	381	3	a.	a.	NOUN
gujaf-214	381	4	ishak	ishak	PROPN
gujaf-214	381	5	,	,	PUNCT
gujaf-214	381	6	s.	s.	PROPN
gujaf-214	381	7	&	&	CCONJ
gujaf-214	381	8	mustapa	mustapa	PROPN
gujaf-214	381	9	,	,	PUNCT
gujaf-214	381	10	i.r	i.r	PROPN
gujaf-214	381	11	.	.	PROPN
gujaf-214	381	12	(	(	PUNCT
gujaf-214	381	13	2021	2021	NUM
gujaf-214	381	14	)	)	PUNCT
gujaf-214	381	15	.	.	PUNCT
gujaf-214	382	1	risk	risk	NOUN
gujaf-214	382	2	management	management	NOUN
gujaf-214	382	3	committee	committee	NOUN
gujaf-214	382	4	attributes	attribute	VERB
gujaf-214	382	5	:	:	PUNCT
gujaf-214	382	6	a	a	DET
gujaf-214	382	7	review	review	NOUN
gujaf-214	382	8	of	of	ADP
gujaf-214	382	9	the	the	DET
gujaf-214	382	10	literature	literature	NOUN
gujaf-214	382	11	and	and	CCONJ
gujaf-214	382	12	future	future	ADJ
gujaf-214	382	13	directions	direction	NOUN
gujaf-214	382	14	.	.	PUNCT
gujaf-214	383	1	universal	universal	ADJ
gujaf-214	383	2	journal	journal	PROPN
gujaf-214	383	3	of	of	ADP
gujaf-214	383	4	accounting	accounting	NOUN
gujaf-214	383	5	and	and	CCONJ
gujaf-214	383	6	finance	finance	NOUN
gujaf-214	383	7	,	,	PUNCT
gujaf-214	383	8	9(3	9(3	NUM
gujaf-214	383	9	)	)	PUNCT
gujaf-214	383	10	,	,	PUNCT
gujaf-214	383	11	388	388	NUM
gujaf-214	383	12	395	395	NUM
gujaf-214	383	13	.	.	PUNCT
gujaf-214	384	1	doi:10.13189	doi:10.13189	PROPN
gujaf-214	384	2	/	/	SYM
gujaf-214	384	3	ujaf.2021.090313	ujaf.2021.090313	PROPN
gujaf-214	384	4	.	.	PUNCT
gujaf-214	385	1	beretta	beretta	PROPN
gujaf-214	385	2	,	,	PUNCT
gujaf-214	385	3	s.	s.	PROPN
gujaf-214	385	4	&	&	CCONJ
gujaf-214	385	5	bozzolan	bozzolan	PROPN
gujaf-214	385	6	,	,	PUNCT
gujaf-214	385	7	s.	s.	PROPN
gujaf-214	385	8	(	(	PUNCT
gujaf-214	385	9	2004	2004	NUM
gujaf-214	385	10	)	)	PUNCT
gujaf-214	385	11	.	.	PUNCT
gujaf-214	386	1	a	a	DET
gujaf-214	386	2	framework	framework	NOUN
gujaf-214	386	3	for	for	ADP
gujaf-214	386	4	the	the	DET
gujaf-214	386	5	analysis	analysis	NOUN
gujaf-214	386	6	of	of	ADP
gujaf-214	386	7	firm	firm	ADJ
gujaf-214	386	8	risk	risk	NOUN
gujaf-214	386	9	communication	communication	NOUN
gujaf-214	386	10	.	.	PUNCT
gujaf-214	387	1	the	the	DET
gujaf-214	387	2	international	international	ADJ
gujaf-214	387	3	journal	journal	NOUN
gujaf-214	387	4	of	of	ADP
gujaf-214	387	5	accounting	accounting	NOUN
gujaf-214	387	6	,	,	PUNCT
gujaf-214	387	7	39(1	39(1	NUM
gujaf-214	387	8	)	)	PUNCT
gujaf-214	387	9	,	,	PUNCT
gujaf-214	387	10	265288	265288	NUM
gujaf-214	387	11	.	.	PUNCT
gujaf-214	388	1	beretta	beretta	PROPN
gujaf-214	388	2	,	,	PUNCT
gujaf-214	388	3	s.	s.	PROPN
gujaf-214	388	4	&	&	CCONJ
gujaf-214	388	5	bozzolan	bozzolan	PROPN
gujaf-214	388	6	,	,	PUNCT
gujaf-214	388	7	s.	s.	PROPN
gujaf-214	388	8	(	(	PUNCT
gujaf-214	388	9	2008	2008	NUM
gujaf-214	388	10	)	)	PUNCT
gujaf-214	388	11	.	.	PUNCT
gujaf-214	389	1	quality	quality	NOUN
gujaf-214	389	2	versus	versus	ADP
gujaf-214	389	3	quantity	quantity	NOUN
gujaf-214	389	4	:	:	PUNCT
gujaf-214	389	5	the	the	DET
gujaf-214	389	6	case	case	NOUN
gujaf-214	389	7	of	of	ADP
gujaf-214	389	8	forward	forward	ADV
gujaf-214	389	9	looking	look	VERB
gujaf-214	389	10	disclosure	disclosure	NOUN
gujaf-214	389	11	.	.	PUNCT
gujaf-214	390	1	journal	journal	NOUN
gujaf-214	390	2	of	of	ADP
gujaf-214	390	3	accounting	accounting	NOUN
gujaf-214	390	4	,	,	PUNCT
gujaf-214	390	5	auditing	auditing	NOUN
gujaf-214	390	6	and	and	CCONJ
gujaf-214	390	7	finance	finance	NOUN
gujaf-214	390	8	,	,	PUNCT
gujaf-214	390	9	23(3	23(3	NUM
gujaf-214	390	10	)	)	PUNCT
gujaf-214	390	11	,	,	PUNCT
gujaf-214	390	12	333	333	NUM
gujaf-214	390	13	-	-	SYM
gujaf-214	390	14	375	375	NUM
gujaf-214	390	15	.	.	PUNCT
gujaf-214	391	1	buckby	buckby	PROPN
gujaf-214	391	2	,	,	PUNCT
gujaf-214	391	3	s.	s.	PROPN
gujaf-214	391	4	,	,	PUNCT
gujaf-214	391	5	gallery	gallery	PROPN
gujaf-214	391	6	,	,	PUNCT
gujaf-214	391	7	g.	g.	PROPN
gujaf-214	391	8	&	&	CCONJ
gujaf-214	391	9	ma	ma	PROPN
gujaf-214	391	10	,	,	PUNCT
gujaf-214	391	11	j.	j.	PROPN
gujaf-214	391	12	(	(	PUNCT
gujaf-214	391	13	2015	2015	NUM
gujaf-214	391	14	)	)	PUNCT
gujaf-214	391	15	.	.	PUNCT
gujaf-214	392	1	an	an	DET
gujaf-214	392	2	analysis	analysis	NOUN
gujaf-214	392	3	of	of	ADP
gujaf-214	392	4	risk	risk	NOUN
gujaf-214	392	5	management	management	NOUN
gujaf-214	392	6	disclosures	disclosure	NOUN
gujaf-214	392	7	:	:	PUNCT
gujaf-214	392	8	australian	australian	ADJ
gujaf-214	392	9	evidence	evidence	NOUN
gujaf-214	392	10	.	.	PUNCT
gujaf-214	393	1	managerial	managerial	ADJ
gujaf-214	393	2	auditing	auditing	NOUN
gujaf-214	393	3	journal	journal	NOUN
gujaf-214	393	4	,	,	PUNCT
gujaf-214	393	5	30(8/9	30(8/9	NOUN
gujaf-214	393	6	)	)	PUNCT
gujaf-214	393	7	,	,	PUNCT
gujaf-214	393	8	812	812	NUM
gujaf-214	393	9	-	-	SYM
gujaf-214	393	10	869	869	NUM
gujaf-214	393	11	.	.	PUNCT
gujaf-214	393	12	bugalla	bugalla	PROPN
gujaf-214	393	13	,	,	PUNCT
gujaf-214	393	14	j.	j.	PROPN
gujaf-214	393	15	,	,	PUNCT
gujaf-214	393	16	kallman	kallman	NOUN
gujaf-214	393	17	,	,	PUNCT
gujaf-214	393	18	j.	j.	PROPN
gujaf-214	393	19	,	,	PUNCT
gujaf-214	393	20	lindo	lindo	PROPN
gujaf-214	393	21	,	,	PUNCT
gujaf-214	393	22	s.	s.	PROPN
gujaf-214	393	23	,	,	PUNCT
gujaf-214	393	24	&	&	CCONJ
gujaf-214	393	25	narvaez	narvaez	PROPN
gujaf-214	393	26	,	,	PUNCT
gujaf-214	393	27	k.	k.	PROPN
gujaf-214	393	28	(	(	PUNCT
gujaf-214	393	29	2012	2012	NUM
gujaf-214	393	30	)	)	PUNCT
gujaf-214	393	31	.	.	PUNCT
gujaf-214	394	1	the	the	DET
gujaf-214	394	2	new	new	ADJ
gujaf-214	394	3	model	model	NOUN
gujaf-214	394	4	of	of	ADP
gujaf-214	394	5	governance	governance	NOUN
gujaf-214	394	6	and	and	CCONJ
gujaf-214	394	7	risk	risk	NOUN
gujaf-214	394	8	management	management	NOUN
gujaf-214	394	9	for	for	ADP
gujaf-214	394	10	financial	financial	ADJ
gujaf-214	394	11	institutions	institution	NOUN
gujaf-214	394	12	.	.	PUNCT
gujaf-214	395	1	journal	journal	NOUN
gujaf-214	395	2	of	of	ADP
gujaf-214	395	3	risk	risk	NOUN
gujaf-214	395	4	management	management	NOUN
gujaf-214	395	5	in	in	ADP
gujaf-214	395	6	financial	financial	ADJ
gujaf-214	395	7	institutions	institution	NOUN
gujaf-214	395	8	,	,	PUNCT
gujaf-214	395	9	5(2	5(2	NUM
gujaf-214	395	10	)	)	PUNCT
gujaf-214	395	11	,	,	PUNCT
gujaf-214	395	12	181	181	NUM
gujaf-214	395	13	–	–	SYM
gujaf-214	395	14	193	193	NUM
gujaf-214	395	15	.	.	PUNCT
gujaf-214	396	1	cabedo	cabedo	PROPN
gujaf-214	396	2	,	,	PUNCT
gujaf-214	396	3	j.d	j.d	PROPN
gujaf-214	396	4	.	.	PROPN
gujaf-214	396	5	,	,	PUNCT
gujaf-214	396	6	and	and	CCONJ
gujaf-214	396	7	j.m	j.m	PROPN
gujaf-214	396	8	.	.	PROPN
gujaf-214	396	9	tirado	tirado	NOUN
gujaf-214	396	10	.	.	PUNCT
gujaf-214	397	1	(	(	PUNCT
gujaf-214	397	2	2004	2004	NUM
gujaf-214	397	3	)	)	PUNCT
gujaf-214	397	4	.	.	PUNCT
gujaf-214	398	1	‘	'	PUNCT
gujaf-214	398	2	the	the	DET
gujaf-214	398	3	disclosure	disclosure	NOUN
gujaf-214	398	4	of	of	ADP
gujaf-214	398	5	risk	risk	NOUN
gujaf-214	398	6	in	in	ADP
gujaf-214	398	7	financial	financial	ADJ
gujaf-214	398	8	statements	statement	NOUN
gujaf-214	398	9	.	.	PUNCT
gujaf-214	399	1	accounting	accounting	NOUN
gujaf-214	399	2	forum	forum	PROPN
gujaf-214	399	3	,	,	PUNCT
gujaf-214	399	4	28	28	NUM
gujaf-214	399	5	(	(	PUNCT
gujaf-214	399	6	2	2	NUM
gujaf-214	399	7	)	)	PUNCT
gujaf-214	399	8	,	,	PUNCT
gujaf-214	399	9	181	181	NUM
gujaf-214	399	10	-	-	SYM
gujaf-214	399	11	200	200	NUM
gujaf-214	399	12	.	.	PUNCT
gujaf-214	400	1	carcello	carcello	PROPN
gujaf-214	400	2	,	,	PUNCT
gujaf-214	400	3	j.v	j.v	PROPN
gujaf-214	400	4	.	.	PROPN
gujaf-214	400	5	,	,	PUNCT
gujaf-214	400	6	hermanson	hermanson	PROPN
gujaf-214	400	7	,	,	PUNCT
gujaf-214	400	8	d.r	d.r	PROPN
gujaf-214	400	9	.	.	PROPN
gujaf-214	400	10	&	&	CCONJ
gujaf-214	400	11	raghunandan	raghunandan	PROPN
gujaf-214	400	12	,	,	PUNCT
gujaf-214	400	13	k.	k.	PROPN
gujaf-214	400	14	(	(	PUNCT
gujaf-214	400	15	2005	2005	NUM
gujaf-214	400	16	)	)	PUNCT
gujaf-214	400	17	.	.	PUNCT
gujaf-214	401	1	factors	factor	NOUN
gujaf-214	401	2	associated	associate	VERB
gujaf-214	401	3	with	with	ADP
gujaf-214	401	4	us	us	PROPN
gujaf-214	401	5	public	public	ADJ
gujaf-214	401	6	companies	company	NOUN
gujaf-214	401	7	investment	investment	VERB
gujaf-214	401	8	in	in	ADP
gujaf-214	401	9	internal	internal	ADJ
gujaf-214	401	10	auditing	auditing	NOUN
gujaf-214	401	11	.	.	PUNCT
gujaf-214	402	1	accounting	accounting	NOUN
gujaf-214	402	2	horizons	horizon	NOUN
gujaf-214	402	3	,	,	PUNCT
gujaf-214	402	4	19(2	19(2	NUM
gujaf-214	402	5	)	)	PUNCT
gujaf-214	402	6	,	,	PUNCT
gujaf-214	402	7	june	june	PROPN
gujaf-214	402	8	:	:	PUNCT
gujaf-214	402	9	69–84	69–84	PROPN
gujaf-214	402	10	.	.	PUNCT
gujaf-214	403	1	carcello	carcello	PROPN
gujaf-214	403	2	,	,	PUNCT
gujaf-214	403	3	j.	j.	PROPN
gujaf-214	403	4	v.	v.	PROPN
gujaf-214	403	5	,	,	PUNCT
gujaf-214	403	6	hermanson	hermanson	PROPN
gujaf-214	403	7	,	,	PUNCT
gujaf-214	403	8	d.	d.	PROPN
gujaf-214	403	9	r.	r.	PROPN
gujaf-214	403	10	,	,	PUNCT
gujaf-214	403	11	&	&	CCONJ
gujaf-214	403	12	ye	ye	PROPN
gujaf-214	403	13	,	,	PUNCT
gujaf-214	403	14	z.	z.	PROPN
gujaf-214	403	15	s.	s.	PROPN
gujaf-214	403	16	(	(	PUNCT
gujaf-214	403	17	2011	2011	NUM
gujaf-214	403	18	)	)	PUNCT
gujaf-214	403	19	.	.	PUNCT
gujaf-214	404	1	corporate	corporate	ADJ
gujaf-214	404	2	governance	governance	NOUN
gujaf-214	404	3	research	research	NOUN
gujaf-214	404	4	in	in	ADP
gujaf-214	404	5	accounting	accounting	NOUN
gujaf-214	404	6	and	and	CCONJ
gujaf-214	404	7	auditing	auditing	NOUN
gujaf-214	404	8	:	:	PUNCT
gujaf-214	405	1	insights	insight	NOUN
gujaf-214	405	2	,	,	PUNCT
gujaf-214	405	3	practice	practice	NOUN
gujaf-214	405	4	implications	implication	NOUN
gujaf-214	405	5	,	,	PUNCT
gujaf-214	405	6	and	and	CCONJ
gujaf-214	405	7	gusau	gusau	ADJ
gujaf-214	405	8	journal	journal	NOUN
gujaf-214	405	9	of	of	ADP
gujaf-214	405	10	accounting	accounting	NOUN
gujaf-214	405	11	and	and	CCONJ
gujaf-214	405	12	finance	finance	NOUN
gujaf-214	405	13	,	,	PUNCT
gujaf-214	405	14	vol	vol	NOUN
gujaf-214	405	15	.	.	PROPN
gujaf-214	405	16	4	4	NUM
gujaf-214	405	17	,	,	PUNCT
gujaf-214	405	18	issue	issue	NOUN
gujaf-214	405	19	1	1	NUM
gujaf-214	405	20	,	,	PUNCT
gujaf-214	405	21	april	april	PROPN
gujaf-214	405	22	,	,	PUNCT
gujaf-214	405	23	2023	2023	NUM
gujaf-214	405	24	210	210	NUM
gujaf-214	405	25	future	future	ADJ
gujaf-214	405	26	research	research	NOUN
gujaf-214	405	27	directions	direction	NOUN
gujaf-214	405	28	.	.	PUNCT
gujaf-214	406	1	auditing	auditing	NOUN
gujaf-214	406	2	:	:	PUNCT
gujaf-214	406	3	a	a	DET
gujaf-214	406	4	journal	journal	NOUN
gujaf-214	406	5	of	of	ADP
gujaf-214	406	6	practice	practice	NOUN
gujaf-214	406	7	and	and	CCONJ
gujaf-214	406	8	theory	theory	NOUN
gujaf-214	406	9	,	,	PUNCT
gujaf-214	406	10	30(3	30(3	NUM
gujaf-214	406	11	)	)	PUNCT
gujaf-214	406	12	,	,	PUNCT
gujaf-214	406	13	1	1	NUM
gujaf-214	406	14	-	-	SYM
gujaf-214	406	15	31	31	NUM
gujaf-214	406	16	.	.	PUNCT
gujaf-214	407	1	http://dx.doi.org/10.2308/ajpt	http://dx.doi.org/10.2308/ajpt	PROPN
gujaf-214	407	2	chakroun	chakroun	PROPN
gujaf-214	407	3	r.	r.	PROPN
gujaf-214	407	4	&	&	CCONJ
gujaf-214	407	5	hussainey	hussainey	PROPN
gujaf-214	407	6	,	,	PUNCT
gujaf-214	407	7	k.	k.	PROPN
gujaf-214	407	8	(	(	PUNCT
gujaf-214	407	9	2014	2014	NUM
gujaf-214	407	10	)	)	PUNCT
gujaf-214	407	11	disclosure	disclosure	NOUN
gujaf-214	407	12	quality	quality	NOUN
gujaf-214	407	13	in	in	ADP
gujaf-214	407	14	tunisian	tunisian	ADJ
gujaf-214	407	15	annual	annual	ADJ
gujaf-214	407	16	reports.corporate	reports.corporate	ADJ
gujaf-214	407	17	ownership	ownership	NOUN
gujaf-214	407	18	and	and	CCONJ
gujaf-214	407	19	control	control	NOUN
gujaf-214	407	20	,	,	PUNCT
gujaf-214	407	21	11(4	11(4	NUM
gujaf-214	407	22	)	)	PUNCT
gujaf-214	407	23	,	,	PUNCT
gujaf-214	407	24	58	58	NUM
gujaf-214	407	25	-	-	SYM
gujaf-214	407	26	80	80	NUM
gujaf-214	407	27	.	.	PUNCT
gujaf-214	408	1	chandiramani	chandiramani	PROPN
gujaf-214	408	2	,	,	PUNCT
gujaf-214	408	3	g.	g.	PROPN
gujaf-214	408	4	(	(	PUNCT
gujaf-214	408	5	2009	2009	NUM
gujaf-214	408	6	)	)	PUNCT
gujaf-214	408	7	.	.	PUNCT
gujaf-214	409	1	quality	quality	NOUN
gujaf-214	409	2	of	of	ADP
gujaf-214	409	3	risk	risk	NOUN
gujaf-214	409	4	reporting	reporting	NOUN
gujaf-214	409	5	,	,	PUNCT
gujaf-214	409	6	(	(	PUNCT
gujaf-214	409	7	unpublished	unpublished	ADJ
gujaf-214	409	8	master	master	NOUN
gujaf-214	409	9	’s	’s	PART
gujaf-214	409	10	thesis).department	thesis).department	NOUN
gujaf-214	409	11	ofeconomics	ofeconomic	NOUN
gujaf-214	409	12	,	,	PUNCT
gujaf-214	409	13	erasmus	erasmus	PROPN
gujaf-214	409	14	university	university	PROPN
gujaf-214	409	15	of	of	ADP
gujaf-214	409	16	rotterdam	rotterdam	PROPN
gujaf-214	409	17	,	,	PUNCT
gujaf-214	409	18	netherlands	netherlands	PROPN
gujaf-214	409	19	.	.	PUNCT
gujaf-214	410	1	committee	committee	NOUN
gujaf-214	410	2	of	of	ADP
gujaf-214	410	3	the	the	DET
gujaf-214	410	4	sponsoring	sponsor	VERB
gujaf-214	410	5	organizations	organization	NOUN
gujaf-214	410	6	of	of	ADP
gujaf-214	410	7	the	the	DET
gujaf-214	410	8	treadway	treadway	PROPN
gujaf-214	410	9	commission	commission	NOUN
gujaf-214	410	10	.	.	PUNCT
gujaf-214	411	1	(	(	PUNCT
gujaf-214	411	2	2004	2004	NUM
gujaf-214	411	3	)	)	PUNCT
gujaf-214	411	4	.	.	PUNCT
gujaf-214	412	1	enterprise	enterprise	NOUN
gujaf-214	412	2	risk	risk	NOUN
gujaf-214	412	3	management	management	NOUN
gujaf-214	412	4	,	,	PUNCT
gujaf-214	412	5	integrated	integrate	VERB
gujaf-214	412	6	framework	framework	NOUN
gujaf-214	412	7	(	(	PUNCT
gujaf-214	412	8	coso	coso	NOUN
gujaf-214	412	9	-	-	PUNCT
gujaf-214	412	10	ermreport	ermreport	NOUN
gujaf-214	412	11	)	)	PUNCT
gujaf-214	412	12	.	.	PUNCT
gujaf-214	413	1	new	new	PROPN
gujaf-214	413	2	york	york	PROPN
gujaf-214	413	3	:	:	PUNCT
gujaf-214	413	4	aicpa	aicpa	PROPN
gujaf-214	413	5	.	.	PUNCT
gujaf-214	414	1	committee	committee	NOUN
gujaf-214	414	2	of	of	ADP
gujaf-214	414	3	sponsoring	sponsor	VERB
gujaf-214	414	4	organization	organization	NOUN
gujaf-214	414	5	of	of	ADP
gujaf-214	414	6	the	the	DET
gujaf-214	414	7	treadway	treadway	PROPN
gujaf-214	414	8	commission	commission	NOUN
gujaf-214	414	9	.	.	PUNCT
gujaf-214	415	1	(	(	PUNCT
gujaf-214	415	2	2018	2018	NUM
gujaf-214	415	3	)	)	PUNCT
gujaf-214	415	4	.	.	PUNCT
gujaf-214	416	1	applying	apply	VERB
gujaf-214	416	2	enterprise	enterprise	NOUN
gujaf-214	416	3	risk	risk	NOUN
gujaf-214	416	4	management	management	NOUN
gujaf-214	416	5	to	to	ADP
gujaf-214	416	6	environmental	environmental	ADJ
gujaf-214	416	7	,	,	PUNCT
gujaf-214	416	8	social	social	ADJ
gujaf-214	416	9	andgovernance	andgovernance	NOUN
gujaf-214	416	10	related	relate	VERB
gujaf-214	416	11	risks	risk	NOUN
gujaf-214	416	12	.	.	PUNCT
gujaf-214	417	1	new	new	PROPN
gujaf-214	417	2	york	york	PROPN
gujaf-214	417	3	:	:	PUNCT
gujaf-214	417	4	aicpa	aicpa	PROPN
gujaf-214	417	5	daud	daud	PROPN
gujaf-214	417	6	,	,	PUNCT
gujaf-214	417	7	k.a.m	k.a.m	PROPN
gujaf-214	417	8	.	.	PROPN
gujaf-214	417	9	,	,	PUNCT
gujaf-214	417	10	khidzir	khidzir	PROPN
gujaf-214	417	11	,	,	PUNCT
gujaf-214	417	12	n.z	n.z	PROPN
gujaf-214	417	13	.	.	PROPN
gujaf-214	417	14	,	,	PUNCT
gujaf-214	417	15	ismail	ismail	PROPN
gujaf-214	417	16	,	,	PUNCT
gujaf-214	417	17	a.r	a.r	PROPN
gujaf-214	417	18	.	.	PROPN
gujaf-214	417	19	&	&	CCONJ
gujaf-214	417	20	abdullah	abdullah	PROPN
gujaf-214	417	21	,	,	PUNCT
gujaf-214	417	22	f.a	f.a	PROPN
gujaf-214	417	23	.	.	PROPN
gujaf-214	417	24	(	(	PUNCT
gujaf-214	417	25	2018	2018	NUM
gujaf-214	417	26	)	)	PUNCT
gujaf-214	417	27	.	.	PUNCT
gujaf-214	418	1	validity	validity	NOUN
gujaf-214	418	2	and	and	CCONJ
gujaf-214	418	3	reliability	reliability	NOUN
gujaf-214	418	4	of	of	ADP
gujaf-214	418	5	instrument	instrument	NOUN
gujaf-214	418	6	to	to	PART
gujaf-214	418	7	measure	measure	VERB
gujaf-214	418	8	social	social	ADJ
gujaf-214	418	9	media	medium	NOUN
gujaf-214	418	10	skills	skill	NOUN
gujaf-214	418	11	among	among	ADP
gujaf-214	418	12	small	small	ADJ
gujaf-214	418	13	and	and	CCONJ
gujaf-214	418	14	medium	medium	ADJ
gujaf-214	418	15	entrepreneurs	entrepreneur	NOUN
gujaf-214	418	16	at	at	ADP
gujaf-214	418	17	pengkalan	pengkalan	PROPN
gujaf-214	418	18	datu	datu	PROPN
gujaf-214	418	19	river	river	PROPN
gujaf-214	418	20	.	.	PUNCT
gujaf-214	419	1	international	international	ADJ
gujaf-214	419	2	journal	journal	PROPN
gujaf-214	419	3	of	of	ADP
gujaf-214	419	4	development	development	NOUN
gujaf-214	419	5	and	and	CCONJ
gujaf-214	419	6	sustainability	sustainability	NOUN
gujaf-214	419	7	,	,	PUNCT
gujaf-214	419	8	7(3	7(3	NUM
gujaf-214	419	9	)	)	PUNCT
gujaf-214	419	10	,	,	PUNCT
gujaf-214	419	11	1026	1026	NUM
gujaf-214	419	12	-	-	SYM
gujaf-214	419	13	1037	1037	NUM
gujaf-214	419	14	.	.	PUNCT
gujaf-214	420	1	dezoort	dezoort	NOUN
gujaf-214	420	2	,	,	PUNCT
gujaf-214	420	3	f.t	f.t	PROPN
gujaf-214	420	4	&	&	CCONJ
gujaf-214	420	5	salterio	salterio	PROPN
gujaf-214	420	6	,	,	PUNCT
gujaf-214	420	7	a.	a.	PROPN
gujaf-214	420	8	(	(	PUNCT
gujaf-214	420	9	2001	2001	NUM
gujaf-214	420	10	)	)	PUNCT
gujaf-214	420	11	.	.	PUNCT
gujaf-214	421	1	the	the	DET
gujaf-214	421	2	effects	effect	NOUN
gujaf-214	421	3	of	of	ADP
gujaf-214	421	4	corporate	corporate	ADJ
gujaf-214	421	5	governance	governance	NOUN
gujaf-214	421	6	experience	experience	NOUN
gujaf-214	421	7	and	and	CCONJ
gujaf-214	421	8	financialreporting	financialreporting	NOUN
gujaf-214	421	9	and	and	CCONJ
gujaf-214	421	10	audit	audit	NOUN
gujaf-214	421	11	knowledge	knowledge	NOUN
gujaf-214	421	12	on	on	ADP
gujaf-214	421	13	audit	audit	NOUN
gujaf-214	421	14	committee	committee	NOUN
gujaf-214	421	15	members	member	NOUN
gujaf-214	421	16	’	’	PART
gujaf-214	421	17	judgments	judgment	NOUN
gujaf-214	421	18	.	.	PUNCT
gujaf-214	422	1	auditing	auditing	NOUN
gujaf-214	422	2	:	:	PUNCT
gujaf-214	422	3	a	a	DET
gujaf-214	422	4	journal	journal	NOUN
gujaf-214	422	5	of	of	ADP
gujaf-214	422	6	practice	practice	NOUN
gujaf-214	422	7	&	&	CCONJ
gujaf-214	422	8	theory	theory	NOUN
gujaf-214	422	9	20(2	20(2	NUM
gujaf-214	422	10	)	)	PUNCT
gujaf-214	422	11	,	,	PUNCT
gujaf-214	422	12	32	32	NUM
gujaf-214	422	13	-	-	SYM
gujaf-214	422	14	47	47	NUM
gujaf-214	422	15	.	.	PUNCT
gujaf-214	423	1	dhaliwal	dhaliwal	PROPN
gujaf-214	423	2	,	,	PUNCT
gujaf-214	423	3	d.	d.	PROPN
gujaf-214	423	4	,	,	PUNCT
gujaf-214	423	5	naiker	naiker	NOUN
gujaf-214	423	6	,	,	PUNCT
gujaf-214	423	7	v.	v.	PROPN
gujaf-214	423	8	&	&	CCONJ
gujaf-214	423	9	navissi	navissi	PROPN
gujaf-214	423	10	,	,	PUNCT
gujaf-214	423	11	f.	f.	PROPN
gujaf-214	423	12	(	(	PUNCT
gujaf-214	423	13	2010	2010	NUM
gujaf-214	423	14	)	)	PUNCT
gujaf-214	423	15	.	.	PUNCT
gujaf-214	424	1	the	the	DET
gujaf-214	424	2	association	association	NOUN
gujaf-214	424	3	between	between	ADP
gujaf-214	424	4	accruals	accrual	NOUN
gujaf-214	424	5	quality	quality	NOUN
gujaf-214	424	6	and	and	CCONJ
gujaf-214	424	7	the	the	DET
gujaf-214	424	8	characteristics	characteristic	NOUN
gujaf-214	424	9	of	of	ADP
gujaf-214	424	10	accounting	accounting	NOUN
gujaf-214	424	11	experts	expert	NOUN
gujaf-214	424	12	and	and	CCONJ
gujaf-214	424	13	mix	mix	NOUN
gujaf-214	424	14	of	of	ADP
gujaf-214	424	15	expertise	expertise	NOUN
gujaf-214	424	16	on	on	ADP
gujaf-214	424	17	audit	audit	NOUN
gujaf-214	424	18	committees	committee	NOUN
gujaf-214	424	19	.	.	PUNCT
gujaf-214	425	1	contemporary	contemporary	ADJ
gujaf-214	425	2	accounting	accounting	PROPN
gujaf-214	425	3	research	research	NOUN
gujaf-214	425	4	,	,	PUNCT
gujaf-214	425	5	27(3	27(3	NUM
gujaf-214	425	6	)	)	PUNCT
gujaf-214	425	7	,	,	PUNCT
gujaf-214	425	8	787827	787827	NUM
gujaf-214	425	9	.	.	PUNCT
gujaf-214	426	1	dobler	dobler	NOUN
gujaf-214	426	2	,	,	PUNCT
gujaf-214	426	3	m.	m.	NOUN
gujaf-214	426	4	(	(	PUNCT
gujaf-214	426	5	2008	2008	NUM
gujaf-214	426	6	)	)	PUNCT
gujaf-214	426	7	.	.	PUNCT
gujaf-214	427	1	incentives	incentive	NOUN
gujaf-214	427	2	for	for	ADP
gujaf-214	427	3	risk	risk	NOUN
gujaf-214	427	4	reporting	reporting	NOUN
gujaf-214	427	5	–	–	PUNCT
gujaf-214	427	6	a	a	DET
gujaf-214	427	7	discretionary	discretionary	ADJ
gujaf-214	427	8	disclosure	disclosure	NOUN
gujaf-214	427	9	and	and	CCONJ
gujaf-214	427	10	cheap	cheap	ADJ
gujaf-214	427	11	talk	talk	NOUN
gujaf-214	427	12	approach	approach	NOUN
gujaf-214	427	13	.	.	PUNCT
gujaf-214	428	1	the	the	DET
gujaf-214	428	2	international	international	ADJ
gujaf-214	428	3	journal	journal	NOUN
gujaf-214	428	4	of	of	ADP
gujaf-214	428	5	accounting	accounting	NOUN
gujaf-214	428	6	,	,	PUNCT
gujaf-214	428	7	43(2	43(2	NUM
gujaf-214	428	8	)	)	PUNCT
gujaf-214	428	9	,	,	PUNCT
gujaf-214	428	10	184–206	184–206	NUM
gujaf-214	428	11	.	.	PUNCT
gujaf-214	428	12	dobler	dobler	NOUN
gujaf-214	428	13	,	,	PUNCT
gujaf-214	428	14	m.	m.	NOUN
gujaf-214	428	15	,	,	PUNCT
gujaf-214	428	16	lajili	lajili	NOUN
gujaf-214	428	17	,	,	PUNCT
gujaf-214	428	18	k.	k.	PROPN
gujaf-214	428	19	&	&	CCONJ
gujaf-214	428	20	zéghal	zéghal	PROPN
gujaf-214	428	21	,	,	PUNCT
gujaf-214	428	22	d.	d.	PROPN
gujaf-214	428	23	(	(	PUNCT
gujaf-214	428	24	2011	2011	NUM
gujaf-214	428	25	)	)	PUNCT
gujaf-214	428	26	.	.	PUNCT
gujaf-214	429	1	attributes	attribute	NOUN
gujaf-214	429	2	of	of	ADP
gujaf-214	429	3	corporate	corporate	ADJ
gujaf-214	429	4	risk	risk	NOUN
gujaf-214	429	5	disclosure	disclosure	NOUN
gujaf-214	429	6	:	:	PUNCT
gujaf-214	429	7	an	an	DET
gujaf-214	429	8	international	international	ADJ
gujaf-214	429	9	investigation	investigation	NOUN
gujaf-214	429	10	in	in	ADP
gujaf-214	429	11	the	the	DET
gujaf-214	429	12	manufacturing	manufacturing	NOUN
gujaf-214	429	13	sector	sector	NOUN
gujaf-214	429	14	.	.	PUNCT
gujaf-214	430	1	journal	journal	PROPN
gujaf-214	430	2	of	of	ADP
gujaf-214	430	3	international	international	ADJ
gujaf-214	430	4	accounting	accounting	NOUN
gujaf-214	430	5	research	research	NOUN
gujaf-214	430	6	,	,	PUNCT
gujaf-214	430	7	10(2	10(2	NUM
gujaf-214	430	8	)	)	PUNCT
gujaf-214	430	9	,	,	PUNCT
gujaf-214	430	10	1–22	1–22	NOUN
gujaf-214	430	11	.	.	PUNCT
gujaf-214	431	1	dzinghai	dzinghai	PROPN
gujaf-214	431	2	,	,	PUNCT
gujaf-214	431	3	i	i	PROPN
gujaf-214	431	4	&	&	CCONJ
gujaf-214	431	5	fakoya	fakoya	VERB
gujaf-214	431	6	m.d	m.d	PROPN
gujaf-214	431	7	.	.	PROPN
gujaf-214	432	1	(	(	PUNCT
gujaf-214	432	2	2017	2017	NUM
gujaf-214	432	3	)	)	PUNCT
gujaf-214	432	4	.	.	PUNCT
gujaf-214	433	1	effect	effect	NOUN
gujaf-214	433	2	of	of	ADP
gujaf-214	433	3	corporate	corporate	ADJ
gujaf-214	433	4	governance	governance	NOUN
gujaf-214	433	5	structure	structure	NOUN
gujaf-214	433	6	on	on	ADP
gujaf-214	433	7	the	the	DET
gujaf-214	433	8	financial	financial	ADJ
gujaf-214	433	9	performance	performance	NOUN
gujaf-214	433	10	of	of	ADP
gujaf-214	433	11	johannesburg	johannesburg	PROPN
gujaf-214	433	12	stock	stock	PROPN
gujaf-214	433	13	exchange	exchange	PROPN
gujaf-214	433	14	(	(	PUNCT
gujaf-214	433	15	jse	jse	PROPN
gujaf-214	433	16	)	)	PUNCT
gujaf-214	433	17	listed	list	VERB
gujaf-214	433	18	mining	mining	NOUN
gujaf-214	433	19	firms	firm	NOUN
gujaf-214	433	20	.	.	PUNCT
gujaf-214	434	1	sustainability	sustainability	NOUN
gujaf-214	434	2	journal	journal	NOUN
gujaf-214	434	3	,	,	PUNCT
gujaf-214	434	4	9(867	9(867	NUM
gujaf-214	434	5	)	)	PUNCT
gujaf-214	434	6	,	,	PUNCT
gujaf-214	434	7	1	1	NUM
gujaf-214	434	8	-	-	SYM
gujaf-214	434	9	25	25	NUM
gujaf-214	434	10	.	.	PUNCT
gujaf-214	434	11	domhoff	domhoff	NOUN
gujaf-214	434	12	,	,	PUNCT
gujaf-214	434	13	g.	g.	PROPN
gujaf-214	434	14	w.	w.	PROPN
gujaf-214	434	15	(	(	PUNCT
gujaf-214	434	16	1983	1983	NUM
gujaf-214	434	17	)	)	PUNCT
gujaf-214	434	18	.	.	PUNCT
gujaf-214	435	1	‘	'	PUNCT
gujaf-214	435	2	who	who	PRON
gujaf-214	435	3	rules	rule	VERB
gujaf-214	435	4	america	america	PROPN
gujaf-214	435	5	now	now	ADV
gujaf-214	435	6	?	?	PUNCT
gujaf-214	435	7	’	'	PUNCT
gujaf-214	436	1	englewood	englewood	PROPN
gujaf-214	436	2	cliffs	cliffs	PROPN
gujaf-214	436	3	,	,	PUNCT
gujaf-214	436	4	nj	nj	PROPN
gujaf-214	436	5	:	:	PUNCT
gujaf-214	436	6	prentice	prentice	PROPN
gujaf-214	436	7	hall	hall	PROPN
gujaf-214	436	8	,	,	PUNCT
gujaf-214	436	9	inc	inc	PROPN
gujaf-214	436	10	edogbanya	edogbanya	PROPN
gujaf-214	436	11	,	,	PUNCT
gujaf-214	436	12	a.	a.	PROPN
gujaf-214	436	13	&	&	CCONJ
gujaf-214	436	14	kamardin	kamardin	PROPN
gujaf-214	436	15	,	,	PUNCT
gujaf-214	436	16	h.	h.	PROPN
gujaf-214	436	17	(	(	PUNCT
gujaf-214	436	18	2015	2015	NUM
gujaf-214	436	19	)	)	PUNCT
gujaf-214	436	20	.	.	PUNCT
gujaf-214	437	1	the	the	DET
gujaf-214	437	2	relationship	relationship	NOUN
gujaf-214	437	3	between	between	ADP
gujaf-214	437	4	audit	audit	NOUN
gujaf-214	437	5	and	and	CCONJ
gujaf-214	437	6	risk	risk	NOUN
gujaf-214	437	7	management	management	NOUN
gujaf-214	437	8	committees	committee	NOUN
gujaf-214	437	9	on	on	ADP
gujaf-214	437	10	financial	financial	ADJ
gujaf-214	437	11	performance	performance	NOUN
gujaf-214	437	12	of	of	ADP
gujaf-214	437	13	non	non	ADJ
gujaf-214	437	14	-	-	ADJ
gujaf-214	437	15	financial	financial	ADJ
gujaf-214	437	16	http://dx.doi.org/10.2308/ajpt	http://dx.doi.org/10.2308/ajpt	NOUN
gujaf-214	437	17	https://www.researchgate.net/profile/adejoh-edogbanya	https://www.researchgate.net/profile/adejoh-edogbanya	PROPN
gujaf-214	437	18	gusau	gusau	ADJ
gujaf-214	437	19	journal	journal	NOUN
gujaf-214	437	20	of	of	ADP
gujaf-214	437	21	accounting	accounting	NOUN
gujaf-214	437	22	and	and	CCONJ
gujaf-214	437	23	finance	finance	NOUN
gujaf-214	437	24	,	,	PUNCT
gujaf-214	437	25	vol	vol	NOUN
gujaf-214	437	26	.	.	PROPN
gujaf-214	437	27	4	4	NUM
gujaf-214	437	28	,	,	PUNCT
gujaf-214	437	29	issue	issue	NOUN
gujaf-214	437	30	1	1	NUM
gujaf-214	437	31	,	,	PUNCT
gujaf-214	437	32	april	april	PROPN
gujaf-214	437	33	,	,	PUNCT
gujaf-214	437	34	2023	2023	NUM
gujaf-214	437	35	211	211	NUM
gujaf-214	437	36	companies	company	NOUN
gujaf-214	437	37	in	in	ADP
gujaf-214	437	38	nigeria	nigeria	PROPN
gujaf-214	437	39	:	:	PUNCT
gujaf-214	437	40	a	a	DET
gujaf-214	437	41	conceptual	conceptual	ADJ
gujaf-214	437	42	review	review	NOUN
gujaf-214	437	43	.	.	PUNCT
gujaf-214	438	1	mediterranean	mediterranean	PROPN
gujaf-214	438	2	journal	journal	PROPN
gujaf-214	438	3	of	of	ADP
gujaf-214	438	4	social	social	ADJ
gujaf-214	438	5	sciences	science	NOUN
gujaf-214	438	6	6(3	6(3	NUM
gujaf-214	438	7	)	)	PUNCT
gujaf-214	438	8	,	,	PUNCT
gujaf-214	438	9	32	32	NUM
gujaf-214	438	10	-	-	SYM
gujaf-214	438	11	47	47	NUM
gujaf-214	438	12	.	.	PUNCT
gujaf-214	439	1	doi:10.5901	doi:10.5901	ADJ
gujaf-214	439	2	/	/	SYM
gujaf-214	439	3	mjss.2015.v6n3p206	mjss.2015.v6n3p206	NOUN
gujaf-214	439	4	elshandidy	elshandidy	NOUN
gujaf-214	439	5	,	,	PUNCT
gujaf-214	439	6	t.	t.	PROPN
gujaf-214	439	7	,	,	PUNCT
gujaf-214	439	8	fraser	fraser	PROPN
gujaf-214	439	9	,	,	PUNCT
gujaf-214	439	10	i.	i.	PROPN
gujaf-214	439	11	&	&	CCONJ
gujaf-214	439	12	hussainey	hussainey	PROPN
gujaf-214	439	13	,	,	PUNCT
gujaf-214	439	14	k.	k.	PROPN
gujaf-214	439	15	(	(	PUNCT
gujaf-214	439	16	2013	2013	NUM
gujaf-214	439	17	)	)	PUNCT
gujaf-214	439	18	.	.	PUNCT
gujaf-214	440	1	aggregated	aggregate	VERB
gujaf-214	440	2	,	,	PUNCT
gujaf-214	440	3	voluntary	voluntary	ADJ
gujaf-214	440	4	,	,	PUNCT
gujaf-214	440	5	and	and	CCONJ
gujaf-214	440	6	mandatory	mandatory	ADJ
gujaf-214	440	7	risk	risk	NOUN
gujaf-214	440	8	disclosure	disclosure	NOUN
gujaf-214	440	9	incentives	incentive	NOUN
gujaf-214	440	10	:	:	PUNCT
gujaf-214	440	11	evidence	evidence	NOUN
gujaf-214	440	12	from	from	ADP
gujaf-214	440	13	uk	uk	PROPN
gujaf-214	440	14	ftse	ftse	PROPN
gujaf-214	440	15	allshare	allshare	PROPN
gujaf-214	440	16	companies	company	NOUN
gujaf-214	440	17	.	.	PUNCT
gujaf-214	441	1	international	international	ADJ
gujaf-214	441	2	review	review	NOUN
gujaf-214	441	3	of	of	ADP
gujaf-214	441	4	financial	financial	ADJ
gujaf-214	441	5	analysis	analysis	NOUN
gujaf-214	441	6	,	,	PUNCT
gujaf-214	441	7	30	30	NUM
gujaf-214	441	8	,	,	PUNCT
gujaf-214	441	9	320	320	NUM
gujaf-214	441	10	-	-	SYM
gujaf-214	441	11	333	333	NUM
gujaf-214	441	12	.	.	PUNCT
gujaf-214	442	1	elshandidy	elshandidy	NOUN
gujaf-214	442	2	,	,	PUNCT
gujaf-214	442	3	t.	t.	PROPN
gujaf-214	442	4	,	,	PUNCT
gujaf-214	442	5	fraser	fraser	PROPN
gujaf-214	442	6	,	,	PUNCT
gujaf-214	442	7	i.	i.	PROPN
gujaf-214	442	8	&	&	CCONJ
gujaf-214	442	9	hussainey	hussainey	PROPN
gujaf-214	442	10	,	,	PUNCT
gujaf-214	442	11	k.	k.	PROPN
gujaf-214	442	12	(	(	PUNCT
gujaf-214	442	13	2014	2014	NUM
gujaf-214	442	14	)	)	PUNCT
gujaf-214	442	15	.	.	PUNCT
gujaf-214	443	1	what	what	PRON
gujaf-214	443	2	drives	drive	VERB
gujaf-214	443	3	mandatory	mandatory	ADJ
gujaf-214	443	4	and	and	CCONJ
gujaf-214	443	5	voluntary	voluntary	ADJ
gujaf-214	443	6	risk	risk	NOUN
gujaf-214	443	7	reporting	report	VERB
gujaf-214	443	8	variations	variation	NOUN
gujaf-214	443	9	across	across	ADP
gujaf-214	443	10	germany	germany	PROPN
gujaf-214	443	11	,	,	PUNCT
gujaf-214	443	12	uk	uk	PROPN
gujaf-214	443	13	,	,	PUNCT
gujaf-214	443	14	and	and	CCONJ
gujaf-214	443	15	us	we	PRON
gujaf-214	443	16	?	?	PUNCT
gujaf-214	444	1	the	the	DET
gujaf-214	444	2	british	british	PROPN
gujaf-214	444	3	accounting	accounting	PROPN
gujaf-214	444	4	review	review	PROPN
gujaf-214	444	5	,	,	PUNCT
gujaf-214	444	6	forthcoming	forthcoming	ADJ
gujaf-214	444	7	.	.	PUNCT
gujaf-214	444	8	elshandidy	elshandidy	NOUN
gujaf-214	444	9	,	,	PUNCT
gujaf-214	444	10	t.	t.	PROPN
gujaf-214	444	11	&	&	CCONJ
gujaf-214	444	12	neri	neri	PROPN
gujaf-214	444	13	,	,	PUNCT
gujaf-214	444	14	l.	l.	PROPN
gujaf-214	444	15	(	(	PUNCT
gujaf-214	444	16	2015	2015	NUM
gujaf-214	444	17	)	)	PUNCT
gujaf-214	444	18	.	.	PUNCT
gujaf-214	445	1	corporate	corporate	ADJ
gujaf-214	445	2	governance	governance	NOUN
gujaf-214	445	3	,	,	PUNCT
gujaf-214	445	4	risk	risk	NOUN
gujaf-214	445	5	disclosure	disclosure	NOUN
gujaf-214	445	6	practices	practice	NOUN
gujaf-214	445	7	,	,	PUNCT
gujaf-214	445	8	and	and	CCONJ
gujaf-214	445	9	market	market	NOUN
gujaf-214	445	10	liquidity	liquidity	NOUN
gujaf-214	445	11	:	:	PUNCT
gujaf-214	445	12	comparative	comparative	ADJ
gujaf-214	445	13	evidence	evidence	NOUN
gujaf-214	445	14	from	from	ADP
gujaf-214	445	15	the	the	DET
gujaf-214	445	16	uk	uk	PROPN
gujaf-214	445	17	and	and	CCONJ
gujaf-214	445	18	italy	italy	PROPN
gujaf-214	445	19	.	.	PUNCT
gujaf-214	446	1	corporate	corporate	ADJ
gujaf-214	446	2	governance	governance	NOUN
gujaf-214	446	3	:	:	PUNCT
gujaf-214	446	4	an	an	DET
gujaf-214	446	5	international	international	ADJ
gujaf-214	446	6	review	review	NOUN
gujaf-214	446	7	,	,	PUNCT
gujaf-214	446	8	23(4	23(4	NOUN
gujaf-214	446	9	)	)	PUNCT
gujaf-214	446	10	,	,	PUNCT
gujaf-214	446	11	331356	331356	NUM
gujaf-214	446	12	.	.	PUNCT
gujaf-214	447	1	elshandidy	elshandidy	NOUN
gujaf-214	447	2	,	,	PUNCT
gujaf-214	447	3	t.	t.	PROPN
gujaf-214	447	4	neri	neri	PROPN
gujaf-214	447	5	,	,	PUNCT
gujaf-214	447	6	l.	l.	PROPN
gujaf-214	447	7	&	&	CCONJ
gujaf-214	447	8	ma	ma	PROPN
gujaf-214	447	9	,	,	PUNCT
gujaf-214	447	10	j.	j.	PROPN
gujaf-214	447	11	(	(	PUNCT
gujaf-214	447	12	2018	2018	NUM
gujaf-214	447	13	)	)	PUNCT
gujaf-214	447	14	determinants	determinant	NOUN
gujaf-214	447	15	and	and	CCONJ
gujaf-214	447	16	impact	impact	NOUN
gujaf-214	447	17	of	of	ADP
gujaf-214	447	18	risk	risk	NOUN
gujaf-214	447	19	disclosure	disclosure	NOUN
gujaf-214	447	20	quality	quality	NOUN
gujaf-214	447	21	:	:	PUNCT
gujaf-214	447	22	evidence	evidence	NOUN
gujaf-214	447	23	from	from	ADP
gujaf-214	447	24	china	china	PROPN
gujaf-214	447	25	,	,	PUNCT
gujaf-214	447	26	journal	journal	NOUN
gujaf-214	447	27	of	of	ADP
gujaf-214	447	28	applied	apply	VERB
gujaf-214	447	29	accounting	accounting	NOUN
gujaf-214	447	30	research	research	NOUN
gujaf-214	447	31	.	.	PUNCT
gujaf-214	448	1	elzahar	elzahar	PROPN
gujaf-214	448	2	,	,	PUNCT
gujaf-214	448	3	h.	h.	PROPN
gujaf-214	448	4	,	,	PUNCT
gujaf-214	448	5	hussainey	hussainey	PROPN
gujaf-214	448	6	,	,	PUNCT
gujaf-214	448	7	k.	k.	PROPN
gujaf-214	448	8	(	(	PUNCT
gujaf-214	448	9	2012	2012	NUM
gujaf-214	448	10	)	)	PUNCT
gujaf-214	448	11	.	.	PUNCT
gujaf-214	449	1	determinants	determinant	NOUN
gujaf-214	449	2	of	of	ADP
gujaf-214	449	3	narrative	narrative	ADJ
gujaf-214	449	4	risk	risk	NOUN
gujaf-214	449	5	disclosures	disclosure	NOUN
gujaf-214	449	6	in	in	ADP
gujaf-214	449	7	uk	uk	PROPN
gujaf-214	449	8	interim	interim	ADJ
gujaf-214	449	9	reports	report	NOUN
gujaf-214	449	10	.	.	PUNCT
gujaf-214	450	1	journal	journal	NOUN
gujaf-214	450	2	of	of	ADP
gujaf-214	450	3	risk	risk	NOUN
gujaf-214	450	4	finance	finance	NOUN
gujaf-214	450	5	,	,	PUNCT
gujaf-214	450	6	13(2	13(2	PROPN
gujaf-214	450	7	)	)	PUNCT
gujaf-214	450	8	,	,	PUNCT
gujaf-214	450	9	133	133	NUM
gujaf-214	450	10	-	-	SYM
gujaf-214	450	11	147	147	NUM
gujaf-214	450	12	.	.	PUNCT
gujaf-214	451	1	farook	farook	NOUN
gujaf-214	451	2	,	,	PUNCT
gujaf-214	451	3	s.	s.	PROPN
gujaf-214	451	4	,	,	PUNCT
gujaf-214	451	5	hassan	hassan	PROPN
gujaf-214	451	6	,	,	PUNCT
gujaf-214	451	7	m.k	m.k	PROPN
gujaf-214	451	8	&	&	CCONJ
gujaf-214	451	9	lanis	lanis	PROPN
gujaf-214	451	10	,	,	PUNCT
gujaf-214	451	11	r.	r.	PROPN
gujaf-214	451	12	(	(	PUNCT
gujaf-214	451	13	2011	2011	NUM
gujaf-214	451	14	)	)	PUNCT
gujaf-214	451	15	.	.	PUNCT
gujaf-214	452	1	determinants	determinant	NOUN
gujaf-214	452	2	of	of	ADP
gujaf-214	452	3	corporate	corporate	ADJ
gujaf-214	452	4	social	social	ADJ
gujaf-214	452	5	responsibility	responsibility	NOUN
gujaf-214	452	6	disclosure	disclosure	NOUN
gujaf-214	452	7	:	:	PUNCT
gujaf-214	452	8	the	the	DET
gujaf-214	452	9	case	case	NOUN
gujaf-214	452	10	of	of	ADP
gujaf-214	452	11	islamic	islamic	ADJ
gujaf-214	452	12	banks	bank	NOUN
gujaf-214	452	13	,	,	PUNCT
gujaf-214	452	14	journal	journal	NOUN
gujaf-214	452	15	of	of	ADP
gujaf-214	452	16	islamic	islamic	PROPN
gujaf-214	452	17	accounting	accounting	PROPN
gujaf-214	452	18	and	and	CCONJ
gujaf-214	452	19	business	business	NOUN
gujaf-214	452	20	research	research	NOUN
gujaf-214	452	21	,	,	PUNCT
gujaf-214	452	22	2(2	2(2	NUM
gujaf-214	452	23	)	)	PUNCT
gujaf-214	452	24	,	,	PUNCT
gujaf-214	452	25	114	114	NUM
gujaf-214	452	26	-	-	SYM
gujaf-214	452	27	141	141	NUM
gujaf-214	452	28	’	'	PUNCT
gujaf-214	452	29	gurner	gurner	NOUN
gujaf-214	452	30	,	,	PUNCT
gujaf-214	452	31	a.b	a.b	NOUN
gujaf-214	452	32	,	,	PUNCT
gujaf-214	452	33	malmendier	malmendier	NOUN
gujaf-214	452	34	,	,	PUNCT
gujaf-214	452	35	u.	u.	PROPN
gujaf-214	452	36	&	&	CCONJ
gujaf-214	452	37	tate	tate	PROPN
gujaf-214	452	38	,	,	PUNCT
gujaf-214	452	39	g.	g.	PROPN
gujaf-214	452	40	(	(	PUNCT
gujaf-214	452	41	2008	2008	NUM
gujaf-214	452	42	)	)	PUNCT
gujaf-214	452	43	.	.	PUNCT
gujaf-214	453	1	financial	financial	ADJ
gujaf-214	453	2	expertise	expertise	NOUN
gujaf-214	453	3	of	of	ADP
gujaf-214	453	4	directors	director	NOUN
gujaf-214	453	5	.	.	PUNCT
gujaf-214	454	1	journal	journal	NOUN
gujaf-214	454	2	of	of	ADP
gujaf-214	454	3	financial	financial	ADJ
gujaf-214	454	4	economics	economic	NOUN
gujaf-214	454	5	,	,	PUNCT
gujaf-214	454	6	88(2008	88(2008	NUM
gujaf-214	454	7	)	)	PUNCT
gujaf-214	454	8	.	.	PUNCT
gujaf-214	455	1	323–354	323–354	NUM
gujaf-214	455	2	.	.	X
gujaf-214	456	1	gul	gul	PROPN
gujaf-214	456	2	,	,	PUNCT
gujaf-214	456	3	f.a	f.a	PROPN
gujaf-214	456	4	,	,	PUNCT
gujaf-214	456	5	&	&	CCONJ
gujaf-214	456	6	leung	leung	PROPN
gujaf-214	456	7	,	,	PUNCT
gujaf-214	456	8	s.	s.	PROPN
gujaf-214	456	9	(	(	PUNCT
gujaf-214	456	10	2004	2004	NUM
gujaf-214	456	11	)	)	PUNCT
gujaf-214	456	12	.	.	PUNCT
gujaf-214	457	1	board	board	NOUN
gujaf-214	457	2	leadership	leadership	NOUN
gujaf-214	457	3	,	,	PUNCT
gujaf-214	457	4	outside	outside	ADP
gujaf-214	457	5	directors	director	NOUN
gujaf-214	457	6	’	’	PART
gujaf-214	457	7	expertise	expertise	NOUN
gujaf-214	457	8	and	and	CCONJ
gujaf-214	457	9	voluntary	voluntary	ADJ
gujaf-214	457	10	corporate	corporate	ADJ
gujaf-214	457	11	disclosures	disclosure	NOUN
gujaf-214	457	12	.	.	PUNCT
gujaf-214	458	1	journal	journal	NOUN
gujaf-214	458	2	of	of	ADP
gujaf-214	458	3	accounting	accounting	NOUN
gujaf-214	458	4	and	and	CCONJ
gujaf-214	458	5	public	public	ADJ
gujaf-214	458	6	policy	policy	NOUN
gujaf-214	458	7	,	,	PUNCT
gujaf-214	458	8	23(5	23(5	NUM
gujaf-214	458	9	)	)	PUNCT
gujaf-214	458	10	,	,	PUNCT
gujaf-214	458	11	351	351	NUM
gujaf-214	458	12	-	-	SYM
gujaf-214	458	13	379	379	NUM
gujaf-214	458	14	.	.	PUNCT
gujaf-214	459	1	hambrick	hambrick	PROPN
gujaf-214	459	2	,	,	PUNCT
gujaf-214	459	3	d.	d.	PROPN
gujaf-214	459	4	c.	c.	PROPN
gujaf-214	459	5	,	,	PUNCT
gujaf-214	459	6	&	&	CCONJ
gujaf-214	459	7	mason	mason	PROPN
gujaf-214	459	8	,	,	PUNCT
gujaf-214	459	9	p.	p.	NOUN
gujaf-214	459	10	a.	a.	NOUN
gujaf-214	459	11	(	(	PUNCT
gujaf-214	459	12	1984	1984	NUM
gujaf-214	459	13	)	)	PUNCT
gujaf-214	459	14	.	.	PUNCT
gujaf-214	460	1	upper	upper	ADJ
gujaf-214	460	2	echelons	echelon	NOUN
gujaf-214	460	3	:	:	PUNCT
gujaf-214	460	4	the	the	DET
gujaf-214	460	5	organization	organization	NOUN
gujaf-214	460	6	as	as	ADP
gujaf-214	460	7	areflection	areflection	NOUN
gujaf-214	460	8	of	of	ADP
gujaf-214	460	9	its	its	PRON
gujaf-214	460	10	top	top	ADJ
gujaf-214	460	11	managers	manager	NOUN
gujaf-214	460	12	.	.	PUNCT
gujaf-214	461	1	the	the	DET
gujaf-214	461	2	academy	academy	PROPN
gujaf-214	461	3	of	of	ADP
gujaf-214	461	4	management	management	PROPN
gujaf-214	461	5	review	review	PROPN
gujaf-214	461	6	,	,	PUNCT
gujaf-214	461	7	9(2	9(2	NUM
gujaf-214	461	8	)	)	PUNCT
gujaf-214	461	9	,	,	PUNCT
gujaf-214	461	10	193–206	193–206	NUM
gujaf-214	461	11	.	.	PUNCT
gujaf-214	462	1	haniffa	haniffa	PROPN
gujaf-214	462	2	,	,	PUNCT
gujaf-214	462	3	r.	r.	PROPN
gujaf-214	462	4	and	and	CCONJ
gujaf-214	462	5	cooke	cooke	PROPN
gujaf-214	462	6	,	,	PUNCT
gujaf-214	462	7	t.e	t.e	PROPN
gujaf-214	462	8	.	.	PUNCT
gujaf-214	462	9	(	(	PUNCT
gujaf-214	462	10	2002	2002	NUM
gujaf-214	462	11	)	)	PUNCT
gujaf-214	462	12	,	,	PUNCT
gujaf-214	462	13	‘	'	PUNCT
gujaf-214	462	14	culture	culture	NOUN
gujaf-214	462	15	,	,	PUNCT
gujaf-214	462	16	corporate	corporate	ADJ
gujaf-214	462	17	governance	governance	NOUN
gujaf-214	462	18	and	and	CCONJ
gujaf-214	462	19	disclosure	disclosure	NOUN
gujaf-214	462	20	in	in	ADP
gujaf-214	462	21	malaysian	malaysian	ADJ
gujaf-214	462	22	corporations	corporation	NOUN
gujaf-214	462	23	.	.	PUNCT
gujaf-214	463	1	abacus	abacus	PROPN
gujaf-214	463	2	,	,	PUNCT
gujaf-214	463	3	vol	vol	NOUN
gujaf-214	463	4	.	.	PROPN
gujaf-214	463	5	38	38	NUM
gujaf-214	463	6	no	no	NOUN
gujaf-214	463	7	.	.	NOUN
gujaf-214	464	1	3	3	NUM
gujaf-214	464	2	,	,	PUNCT
gujaf-214	464	3	pp	pp	ADJ
gujaf-214	464	4	.	.	PUNCT
gujaf-214	465	1	317	317	NUM
gujaf-214	465	2	-	-	SYM
gujaf-214	465	3	49	49	NUM
gujaf-214	465	4	.	.	PUNCT
gujaf-214	466	1	hassan	hassan	PROPN
gujaf-214	466	2	s.m	s.m	PROPN
gujaf-214	466	3	.	.	PROPN
gujaf-214	466	4	(	(	PUNCT
gujaf-214	466	5	2014	2014	NUM
gujaf-214	466	6	)	)	PUNCT
gujaf-214	466	7	.	.	PUNCT
gujaf-214	467	1	investigating	investigate	VERB
gujaf-214	467	2	the	the	DET
gujaf-214	467	3	impact	impact	NOUN
gujaf-214	467	4	of	of	ADP
gujaf-214	467	5	firm	firm	ADJ
gujaf-214	467	6	characteristics	characteristic	NOUN
gujaf-214	467	7	on	on	ADP
gujaf-214	467	8	the	the	DET
gujaf-214	467	9	risk	risk	NOUN
gujaf-214	467	10	disclosure	disclosure	NOUN
gujaf-214	467	11	quality	quality	NOUN
gujaf-214	467	12	.	.	PUNCT
gujaf-214	468	1	international	international	ADJ
gujaf-214	468	2	journal	journal	PROPN
gujaf-214	468	3	of	of	ADP
gujaf-214	468	4	business	business	NOUN
gujaf-214	468	5	and	and	CCONJ
gujaf-214	468	6	socialscience	socialscience	NOUN
gujaf-214	468	7	,	,	PUNCT
gujaf-214	468	8	9(1	9(1	NUM
gujaf-214	468	9	)	)	PUNCT
gujaf-214	468	10	,	,	PUNCT
gujaf-214	468	11	109	109	NUM
gujaf-214	468	12	-	-	SYM
gujaf-214	468	13	119	119	NUM
gujaf-214	468	14	.	.	PUNCT
gujaf-214	469	1	hermanson	hermanson	PROPN
gujaf-214	469	2	,	,	PUNCT
gujaf-214	469	3	d.	d.	PROPN
gujaf-214	469	4	r.	r.	PROPN
gujaf-214	469	5	(	(	PUNCT
gujaf-214	469	6	2003	2003	NUM
gujaf-214	469	7	)	)	PUNCT
gujaf-214	469	8	.	.	PUNCT
gujaf-214	470	1	what	what	PRON
gujaf-214	470	2	else	else	ADV
gujaf-214	470	3	in	in	ADP
gujaf-214	470	4	corporate	corporate	ADJ
gujaf-214	470	5	governance	governance	NOUN
gujaf-214	470	6	should	should	AUX
gujaf-214	470	7	be	be	AUX
gujaf-214	470	8	changed	change	VERB
gujaf-214	470	9	?	?	PUNCT
gujaf-214	471	1	internalauditing	internalaudite	VERB
gujaf-214	471	2	,	,	PUNCT
gujaf-214	471	3	18(1	18(1	NOUN
gujaf-214	471	4	)	)	PUNCT
gujaf-214	471	5	,	,	PUNCT
gujaf-214	471	6	44	44	NUM
gujaf-214	471	7	-	-	SYM
gujaf-214	471	8	45	45	NUM
gujaf-214	471	9	.	.	PUNCT
gujaf-214	472	1	https://www.researchgate.net/journal/mediterranean-journal-of-social-sciences-2039-2117	https://www.researchgate.net/journal/mediterranean-journal-of-social-sciences-2039-2117	PROPN
gujaf-214	473	1	https://www.researchgate.net/journal/mediterranean-journal-of-social-sciences-2039-2117	https://www.researchgate.net/journal/mediterranean-journal-of-social-sciences-2039-2117	X
gujaf-214	473	2	http://dx.doi.org/10.5901/mjss.2015.v6n3p206	http://dx.doi.org/10.5901/mjss.2015.v6n3p206	X
gujaf-214	473	3	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy	NUM
gujaf-214	473	4	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy	NUM
gujaf-214	474	1	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy/vol/23/issue/5	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy/vol/23/issue/5	PROPN
gujaf-214	474	2	gusau	gusau	ADJ
gujaf-214	474	3	journal	journal	NOUN
gujaf-214	474	4	of	of	ADP
gujaf-214	474	5	accounting	accounting	NOUN
gujaf-214	474	6	and	and	CCONJ
gujaf-214	474	7	finance	finance	NOUN
gujaf-214	474	8	,	,	PUNCT
gujaf-214	474	9	vol	vol	NOUN
gujaf-214	474	10	.	.	PROPN
gujaf-214	474	11	4	4	NUM
gujaf-214	474	12	,	,	PUNCT
gujaf-214	474	13	issue	issue	NOUN
gujaf-214	474	14	1	1	NUM
gujaf-214	474	15	,	,	PUNCT
gujaf-214	474	16	april	april	PROPN
gujaf-214	474	17	,	,	PUNCT
gujaf-214	474	18	2023	2023	NUM
gujaf-214	474	19	212	212	NUM
gujaf-214	474	20	helbok	helbok	ADJ
gujaf-214	474	21	,	,	PUNCT
gujaf-214	474	22	g.	g.	PROPN
gujaf-214	474	23	,	,	PUNCT
gujaf-214	474	24	&	&	CCONJ
gujaf-214	474	25	wagner	wagner	PROPN
gujaf-214	474	26	,	,	PUNCT
gujaf-214	474	27	c.	c.	PROPN
gujaf-214	474	28	(	(	PUNCT
gujaf-214	474	29	2006	2006	NUM
gujaf-214	474	30	)	)	PUNCT
gujaf-214	474	31	.	.	PUNCT
gujaf-214	475	1	determinants	determinant	NOUN
gujaf-214	475	2	of	of	ADP
gujaf-214	475	3	operational	operational	ADJ
gujaf-214	475	4	risk	risk	NOUN
gujaf-214	475	5	reporting	reporting	NOUN
gujaf-214	475	6	in	in	ADP
gujaf-214	475	7	the	the	DET
gujaf-214	475	8	banking	banking	NOUN
gujaf-214	475	9	industry	industry	NOUN
gujaf-214	475	10	.	.	PUNCT
gujaf-214	476	1	journal	journal	PROPN
gujaf-214	476	2	of	of	ADP
gujaf-214	476	3	risk	risk	NOUN
gujaf-214	476	4	,	,	PUNCT
gujaf-214	476	5	9(1	9(1	NUM
gujaf-214	476	6	)	)	PUNCT
gujaf-214	476	7	,	,	PUNCT
gujaf-214	476	8	49	49	NUM
gujaf-214	476	9	-	-	SYM
gujaf-214	476	10	74	74	NUM
gujaf-214	476	11	.	.	PUNCT
gujaf-214	477	1	hitt	hitt	PROPN
gujaf-214	477	2	,	,	PUNCT
gujaf-214	477	3	m.	m.	NOUN
gujaf-214	477	4	,	,	PUNCT
gujaf-214	477	5	&	&	CCONJ
gujaf-214	477	6	tyler	tyler	PROPN
gujaf-214	477	7	,	,	PUNCT
gujaf-214	477	8	b.	b.	PROPN
gujaf-214	477	9	(	(	PUNCT
gujaf-214	477	10	1991	1991	NUM
gujaf-214	477	11	)	)	PUNCT
gujaf-214	477	12	.	.	PUNCT
gujaf-214	478	1	‘	'	PUNCT
gujaf-214	478	2	strategic	strategic	ADJ
gujaf-214	478	3	decision	decision	NOUN
gujaf-214	478	4	models	model	NOUN
gujaf-214	478	5	:	:	PUNCT
gujaf-214	478	6	integrating	integrate	VERB
gujaf-214	478	7	different	different	ADJ
gujaf-214	478	8	perspectives	perspective	NOUN
gujaf-214	478	9	.	.	PUNCT
gujaf-214	479	1	strategicmanagement	strategicmanagement	PROPN
gujaf-214	479	2	journal	journal	NOUN
gujaf-214	479	3	,	,	PUNCT
gujaf-214	479	4	12	12	NUM
gujaf-214	479	5	:	:	PUNCT
gujaf-214	479	6	327–352	327–352	NUM
gujaf-214	479	7	jensen	jensen	PROPN
gujaf-214	479	8	,	,	PUNCT
gujaf-214	479	9	m.	m.	PROPN
gujaf-214	479	10	&	&	CCONJ
gujaf-214	479	11	zajac	zajac	PROPN
gujaf-214	479	12	,	,	PUNCT
gujaf-214	479	13	e.	e.	PROPN
gujaf-214	479	14	(	(	PUNCT
gujaf-214	479	15	2004	2004	NUM
gujaf-214	479	16	)	)	PUNCT
gujaf-214	479	17	.	.	PUNCT
gujaf-214	480	1	corporate	corporate	ADJ
gujaf-214	480	2	elites	elite	NOUN
gujaf-214	480	3	and	and	CCONJ
gujaf-214	480	4	corporate	corporate	ADJ
gujaf-214	480	5	strategy	strategy	NOUN
gujaf-214	480	6	:	:	PUNCT
gujaf-214	480	7	how	how	SCONJ
gujaf-214	480	8	demographic	demographic	ADJ
gujaf-214	480	9	preferences	preference	NOUN
gujaf-214	480	10	and	and	CCONJ
gujaf-214	480	11	structural	structural	ADJ
gujaf-214	480	12	positions	position	NOUN
gujaf-214	480	13	shape	shape	VERB
gujaf-214	480	14	the	the	DET
gujaf-214	480	15	scope	scope	NOUN
gujaf-214	480	16	of	of	ADP
gujaf-214	480	17	thefirm	thefirm	NOUN
gujaf-214	480	18	.	.	PUNCT
gujaf-214	481	1	strategic	strategic	ADJ
gujaf-214	481	2	management	management	NOUN
gujaf-214	481	3	journal	journal	NOUN
gujaf-214	481	4	,	,	PUNCT
gujaf-214	481	5	25(6	25(6	NOUN
gujaf-214	481	6	)	)	PUNCT
gujaf-214	481	7	,	,	PUNCT
gujaf-214	481	8	123	123	NUM
gujaf-214	481	9	-	-	SYM
gujaf-214	481	10	145	145	NUM
gujaf-214	481	11	.	.	PUNCT
gujaf-214	482	1	jensen	jensen	PROPN
gujaf-214	482	2	,	,	PUNCT
gujaf-214	482	3	m.	m.	NOUN
gujaf-214	482	4	(	(	PUNCT
gujaf-214	482	5	1993	1993	NUM
gujaf-214	482	6	)	)	PUNCT
gujaf-214	482	7	.	.	PUNCT
gujaf-214	483	1	modern	modern	ADJ
gujaf-214	483	2	industrial	industrial	ADJ
gujaf-214	483	3	revolution	revolution	NOUN
gujaf-214	483	4	,	,	PUNCT
gujaf-214	483	5	exit	exit	NOUN
gujaf-214	483	6	,	,	PUNCT
gujaf-214	483	7	and	and	CCONJ
gujaf-214	483	8	failure	failure	NOUN
gujaf-214	483	9	of	of	ADP
gujaf-214	483	10	internal	internal	ADJ
gujaf-214	483	11	control	control	NOUN
gujaf-214	483	12	systems	system	NOUN
gujaf-214	483	13	.	.	PUNCT
gujaf-214	484	1	journal	journal	PROPN
gujaf-214	484	2	of	of	ADP
gujaf-214	484	3	finance	finance	NOUN
gujaf-214	484	4	,	,	PUNCT
gujaf-214	484	5	48(3	48(3	PROPN
gujaf-214	484	6	)	)	PUNCT
gujaf-214	484	7	,	,	PUNCT
gujaf-214	484	8	831	831	NUM
gujaf-214	484	9	-	-	SYM
gujaf-214	484	10	880	880	NUM
gujaf-214	484	11	.	.	PUNCT
gujaf-214	485	1	jia	jia	PROPN
gujaf-214	485	2	,	,	PUNCT
gujaf-214	485	3	j.	j.	PROPN
gujaf-214	485	4	,	,	PUNCT
gujaf-214	485	5	li	li	PROPN
gujaf-214	485	6	,	,	PUNCT
gujaf-214	485	7	z.	z.	PROPN
gujaf-214	485	8	&	&	CCONJ
gujaf-214	485	9	munro	munro	PROPN
gujaf-214	485	10	,	,	PUNCT
gujaf-214	485	11	l.	l.	PROPN
gujaf-214	485	12	(	(	PUNCT
gujaf-214	485	13	2019	2019	NUM
gujaf-214	485	14	)	)	PUNCT
gujaf-214	485	15	.	.	PUNCT
gujaf-214	486	1	risk	risk	NOUN
gujaf-214	486	2	management	management	NOUN
gujaf-214	486	3	committee	committee	NOUN
gujaf-214	486	4	and	and	CCONJ
gujaf-214	486	5	risk	risk	NOUN
gujaf-214	486	6	management	management	NOUN
gujaf-214	486	7	disclosure	disclosure	NOUN
gujaf-214	486	8	:	:	PUNCT
gujaf-214	486	9	evidence	evidence	NOUN
gujaf-214	486	10	from	from	ADP
gujaf-214	486	11	australia	australia	PROPN
gujaf-214	486	12	.	.	PUNCT
gujaf-214	487	1	pacific	pacific	PROPN
gujaf-214	487	2	accounting	accounting	PROPN
gujaf-214	487	3	review	review	PROPN
gujaf-214	487	4	31(3	31(3	NUM
gujaf-214	487	5	)	)	PUNCT
gujaf-214	487	6	,	,	PUNCT
gujaf-214	488	1	438	438	NUM
gujaf-214	488	2	461	461	NUM
gujaf-214	488	3	.	.	PUNCT
gujaf-214	489	1	kakanda	kakanda	NOUN
gujaf-214	489	2	,	,	PUNCT
gujaf-214	489	3	m.	m.	NOUN
gujaf-214	489	4	m.	m.	NOUN
gujaf-214	489	5	,	,	PUNCT
gujaf-214	489	6	salim	salim	PROPN
gujaf-214	489	7	,	,	PUNCT
gujaf-214	489	8	b.	b.	PROPN
gujaf-214	489	9	&	&	CCONJ
gujaf-214	489	10	chandren	chandren	PROPN
gujaf-214	489	11	,	,	PUNCT
gujaf-214	489	12	s.	s.	PROPN
gujaf-214	489	13	(	(	PUNCT
gujaf-214	489	14	2017	2017	NUM
gujaf-214	489	15	)	)	PUNCT
gujaf-214	489	16	.	.	PUNCT
gujaf-214	490	1	corporate	corporate	ADJ
gujaf-214	490	2	governance	governance	NOUN
gujaf-214	490	3	,	,	PUNCT
gujaf-214	490	4	risk	risk	NOUN
gujaf-214	490	5	management	management	NOUN
gujaf-214	490	6	disclosure	disclosure	NOUN
gujaf-214	490	7	,	,	PUNCT
gujaf-214	490	8	andfirm	andfirm	ADJ
gujaf-214	490	9	performance	performance	NOUN
gujaf-214	490	10	:	:	PUNCT
gujaf-214	490	11	a	a	DET
gujaf-214	490	12	theoretical	theoretical	ADJ
gujaf-214	490	13	andempirical	andempirical	ADJ
gujaf-214	490	14	review	review	NOUN
gujaf-214	490	15	perspective	perspective	NOUN
gujaf-214	490	16	.	.	PUNCT
gujaf-214	491	1	asian	asian	ADJ
gujaf-214	491	2	economic	economic	ADJ
gujaf-214	491	3	and	and	CCONJ
gujaf-214	491	4	financial	financial	ADJ
gujaf-214	491	5	review	review	NOUN
gujaf-214	491	6	,	,	PUNCT
gujaf-214	491	7	7(9	7(9	NUM
gujaf-214	491	8	)	)	PUNCT
gujaf-214	491	9	,	,	PUNCT
gujaf-214	491	10	836845	836845	NUM
gujaf-214	491	11	.	.	PUNCT
gujaf-214	492	1	kakanda	kakanda	NOUN
gujaf-214	492	2	,	,	PUNCT
gujaf-214	492	3	m.	m.	NOUN
gujaf-214	492	4	,	,	PUNCT
gujaf-214	492	5	salim	salim	PROPN
gujaf-214	492	6	,	,	PUNCT
gujaf-214	492	7	b.	b.	PROPN
gujaf-214	492	8	&	&	CCONJ
gujaf-214	492	9	chandren	chandren	PROPN
gujaf-214	492	10	,	,	PUNCT
gujaf-214	492	11	s.	s.	PROPN
gujaf-214	492	12	(	(	PUNCT
gujaf-214	492	13	2018	2018	NUM
gujaf-214	492	14	)	)	PUNCT
gujaf-214	492	15	.	.	PUNCT
gujaf-214	493	1	risk	risk	NOUN
gujaf-214	493	2	management	management	NOUN
gujaf-214	493	3	committee	committee	NOUN
gujaf-214	493	4	characteristics	characteristic	NOUN
gujaf-214	493	5	and	and	CCONJ
gujaf-214	493	6	market	market	NOUN
gujaf-214	493	7	performance	performance	NOUN
gujaf-214	493	8	:	:	PUNCT
gujaf-214	493	9	empirical	empirical	ADJ
gujaf-214	493	10	evidence	evidence	NOUN
gujaf-214	493	11	from	from	ADP
gujaf-214	493	12	listedfinancial	listedfinancial	ADJ
gujaf-214	493	13	service	service	NOUN
gujaf-214	493	14	firms	firm	NOUN
gujaf-214	493	15	in	in	ADP
gujaf-214	493	16	nigeria	nigeria	PROPN
gujaf-214	493	17	.	.	PUNCT
gujaf-214	494	1	international	international	ADJ
gujaf-214	494	2	journal	journal	PROPN
gujaf-214	494	3	of	of	ADP
gujaf-214	494	4	management	management	NOUN
gujaf-214	494	5	and	and	CCONJ
gujaf-214	494	6	applied	apply	VERB
gujaf-214	494	7	science	science	NOUN
gujaf-214	494	8	,	,	PUNCT
gujaf-214	494	9	4(2	4(2	NUM
gujaf-214	494	10	)	)	PUNCT
gujaf-214	494	11	,	,	PUNCT
gujaf-214	494	12	6	6	NUM
gujaf-214	494	13	-	-	SYM
gujaf-214	494	14	10	10	NUM
gujaf-214	494	15	.	.	PUNCT
gujaf-214	495	1	karamanou	karamanou	PROPN
gujaf-214	495	2	,	,	PUNCT
gujaf-214	495	3	l.	l.	PROPN
gujaf-214	495	4	,	,	PUNCT
gujaf-214	495	5	&	&	CCONJ
gujaf-214	495	6	vafeas	vafea	NOUN
gujaf-214	495	7	,	,	PUNCT
gujaf-214	495	8	n.	n.	NOUN
gujaf-214	495	9	(	(	PUNCT
gujaf-214	495	10	2005	2005	NUM
gujaf-214	495	11	)	)	PUNCT
gujaf-214	495	12	.	.	PUNCT
gujaf-214	496	1	“	"	PUNCT
gujaf-214	496	2	the	the	DET
gujaf-214	496	3	association	association	NOUN
gujaf-214	496	4	between	between	ADP
gujaf-214	496	5	corporate	corporate	ADJ
gujaf-214	496	6	boards	board	NOUN
gujaf-214	496	7	,	,	PUNCT
gujaf-214	496	8	audit	audit	NOUN
gujaf-214	496	9	committees	committee	NOUN
gujaf-214	496	10	,	,	PUNCT
gujaf-214	496	11	and	and	CCONJ
gujaf-214	496	12	management	management	NOUN
gujaf-214	496	13	earnings	earning	NOUN
gujaf-214	496	14	forecasts	forecast	NOUN
gujaf-214	496	15	:	:	PUNCT
gujaf-214	496	16	an	an	DET
gujaf-214	496	17	empirical	empirical	ADJ
gujaf-214	496	18	analysis	analysis	NOUN
gujaf-214	496	19	”	"	PUNCT
gujaf-214	496	20	.	.	PUNCT
gujaf-214	497	1	journal	journal	NOUN
gujaf-214	497	2	of	of	ADP
gujaf-214	497	3	accounting	accounting	NOUN
gujaf-214	497	4	research	research	NOUN
gujaf-214	497	5	,	,	PUNCT
gujaf-214	497	6	43(3	43(3	NUM
gujaf-214	497	7	)	)	PUNCT
gujaf-214	497	8	,	,	PUNCT
gujaf-214	497	9	453	453	NUM
gujaf-214	497	10	-	-	SYM
gujaf-214	497	11	486	486	NUM
gujaf-214	497	12	.	.	PUNCT
gujaf-214	498	1	lin	lin	PROPN
gujaf-214	498	2	,	,	PUNCT
gujaf-214	498	3	j.w	j.w	PROPN
gujaf-214	498	4	.	.	PROPN
gujaf-214	498	5	,	,	PUNCT
gujaf-214	498	6	li	li	PROPN
gujaf-214	498	7	,	,	PUNCT
gujaf-214	498	8	j.f	j.f	PROPN
gujaf-214	498	9	.	.	PROPN
gujaf-214	498	10	&	&	CCONJ
gujaf-214	498	11	yang	yang	PROPN
gujaf-214	498	12	,	,	PUNCT
gujaf-214	498	13	j.s	j.s	PROPN
gujaf-214	498	14	.	.	PROPN
gujaf-214	498	15	(	(	PUNCT
gujaf-214	498	16	2006	2006	NUM
gujaf-214	498	17	)	)	PUNCT
gujaf-214	498	18	,	,	PUNCT
gujaf-214	498	19	the	the	DET
gujaf-214	498	20	effect	effect	NOUN
gujaf-214	498	21	of	of	ADP
gujaf-214	498	22	audit	audit	NOUN
gujaf-214	498	23	committee	committee	NOUN
gujaf-214	498	24	performance	performance	NOUN
gujaf-214	498	25	on	on	ADP
gujaf-214	498	26	earnings	earning	NOUN
gujaf-214	498	27	quality	quality	NOUN
gujaf-214	498	28	.	.	PUNCT
gujaf-214	499	1	managerial	managerial	ADJ
gujaf-214	499	2	auditing	auditing	NOUN
gujaf-214	499	3	journal	journal	NOUN
gujaf-214	499	4	,	,	PUNCT
gujaf-214	499	5	21(9	21(9	NOUN
gujaf-214	499	6	)	)	PUNCT
gujaf-214	499	7	,	,	PUNCT
gujaf-214	499	8	921	921	NUM
gujaf-214	499	9	-	-	SYM
gujaf-214	499	10	933	933	NUM
gujaf-214	499	11	.	.	PUNCT
gujaf-214	499	12	available	available	ADJ
gujaf-214	499	13	from	from	ADP
gujaf-214	499	14	:	:	PUNCT
gujaf-214	499	15	http://www.dx.doi	http://www.dx.doi	PROPN
gujaf-214	499	16	.	.	PUNCT
gujaf-214	500	1	org/10.1108/02686900610705019	org/10.1108/02686900610705019	X
gujaf-214	500	2	.	.	PUNCT
gujaf-214	501	1	lin	lin	PROPN
gujaf-214	501	2	,	,	PUNCT
gujaf-214	501	3	c.w	c.w	PROPN
gujaf-214	501	4	.	.	PROPN
gujaf-214	501	5	(	(	PUNCT
gujaf-214	501	6	2011	2011	NUM
gujaf-214	501	7	)	)	PUNCT
gujaf-214	501	8	.	.	PUNCT
gujaf-214	502	1	a	a	DET
gujaf-214	502	2	behavioral	behavioral	ADJ
gujaf-214	502	3	framework	framework	NOUN
gujaf-214	502	4	for	for	ADP
gujaf-214	502	5	securities	security	NOUN
gujaf-214	502	6	risk	risk	NOUN
gujaf-214	502	7	.	.	PUNCT
gujaf-214	503	1	seattle	seattle	PROPN
gujaf-214	503	2	law	law	PROPN
gujaf-214	503	3	review	review	PROPN
gujaf-214	503	4	,	,	PUNCT
gujaf-214	503	5	34(325	34(325	PROPN
gujaf-214	503	6	)	)	PUNCT
gujaf-214	503	7	,	,	PUNCT
gujaf-214	503	8	1	1	NUM
gujaf-214	503	9	-	-	SYM
gujaf-214	503	10	54	54	NUM
gujaf-214	503	11	.	.	PUNCT
gujaf-214	504	1	lindqvist	lindqvist	PROPN
gujaf-214	504	2	,	,	PUNCT
gujaf-214	504	3	a.	a.	NOUN
gujaf-214	504	4	(	(	PUNCT
gujaf-214	504	5	2016	2016	NUM
gujaf-214	504	6	)	)	PUNCT
gujaf-214	504	7	.	.	PUNCT
gujaf-214	505	1	what	what	PRON
gujaf-214	505	2	drives	drive	VERB
gujaf-214	505	3	risk	risk	NOUN
gujaf-214	505	4	disclosure	disclosure	NOUN
gujaf-214	505	5	quality	quality	NOUN
gujaf-214	505	6	?	?	PUNCT
gujaf-214	506	1	the	the	DET
gujaf-214	506	2	impact	impact	NOUN
gujaf-214	506	3	of	of	ADP
gujaf-214	506	4	the	the	DET
gujaf-214	506	5	financial	financial	ADJ
gujaf-214	506	6	crisis	crisis	NOUN
gujaf-214	506	7	,	,	PUNCT
gujaf-214	506	8	a	a	DET
gujaf-214	506	9	master	master	NOUN
gujaf-214	506	10	’s	’s	PART
gujaf-214	506	11	dissertation	dissertation	NOUN
gujaf-214	506	12	submitted	submit	VERB
gujaf-214	506	13	to	to	ADP
gujaf-214	506	14	the	the	DET
gujaf-214	506	15	department	department	NOUN
gujaf-214	506	16	ofaccounting	ofaccounte	VERB
gujaf-214	506	17	and	and	CCONJ
gujaf-214	506	18	commercial	commercial	ADJ
gujaf-214	506	19	law	law	NOUN
gujaf-214	506	20	,	,	PUNCT
gujaf-214	506	21	hanken	hanken	ADJ
gujaf-214	506	22	school	school	NOUN
gujaf-214	506	23	of	of	ADP
gujaf-214	506	24	economics	economic	NOUN
gujaf-214	506	25	,	,	PUNCT
gujaf-214	506	26	helsinki	helsinki	PROPN
gujaf-214	506	27	,	,	PUNCT
gujaf-214	506	28	finland	finland	PROPN
gujaf-214	506	29	.	.	PUNCT
gujaf-214	507	1	linsley	linsley	PROPN
gujaf-214	507	2	,	,	PUNCT
gujaf-214	507	3	p.	p.	PROPN
gujaf-214	507	4	&	&	CCONJ
gujaf-214	507	5	shrives	shrive	NOUN
gujaf-214	507	6	,	,	PUNCT
gujaf-214	507	7	p.	p.	NOUN
gujaf-214	507	8	(	(	PUNCT
gujaf-214	507	9	2000	2000	NUM
gujaf-214	507	10	)	)	PUNCT
gujaf-214	507	11	.	.	PUNCT
gujaf-214	508	1	risk	risk	NOUN
gujaf-214	508	2	management	management	NOUN
gujaf-214	508	3	and	and	CCONJ
gujaf-214	508	4	reporting	report	VERB
gujaf-214	508	5	risk	risk	NOUN
gujaf-214	508	6	in	in	ADP
gujaf-214	508	7	the	the	DET
gujaf-214	508	8	uk	uk	PROPN
gujaf-214	508	9	.	.	PROPN
gujaf-214	508	10	journal	journal	PROPN
gujaf-214	508	11	of	of	ADP
gujaf-214	508	12	risk	risk	NOUN
gujaf-214	508	13	,	,	PUNCT
gujaf-214	508	14	3(1	3(1	NUM
gujaf-214	508	15	)	)	PUNCT
gujaf-214	508	16	,	,	PUNCT
gujaf-214	508	17	115–129	115–129	NUM
gujaf-214	508	18	.	.	PUNCT
gujaf-214	509	1	lawlor	lawlor	PROPN
gujaf-214	509	2	,	,	PUNCT
gujaf-214	509	3	b.	b.	PROPN
gujaf-214	509	4	(	(	PUNCT
gujaf-214	509	5	2012	2012	NUM
gujaf-214	509	6	)	)	PUNCT
gujaf-214	509	7	.	.	PUNCT
gujaf-214	510	1	board	board	NOUN
gujaf-214	510	2	risk	risk	NOUN
gujaf-214	510	3	committees	committee	NOUN
gujaf-214	510	4	.	.	PUNCT
gujaf-214	511	1	accountancy	accountancy	PROPN
gujaf-214	511	2	ireland	ireland	PROPN
gujaf-214	511	3	,	,	PUNCT
gujaf-214	511	4	44(6	44(6	PROPN
gujaf-214	511	5	):	):	PUNCT
gujaf-214	511	6	40–42	40–42	PROPN
gujaf-214	511	7	.	.	PUNCT
gujaf-214	511	8	maas	maas	PROPN
gujaf-214	511	9	,	,	PUNCT
gujaf-214	511	10	j.	j.	PROPN
gujaf-214	511	11	(	(	PUNCT
gujaf-214	511	12	2015	2015	NUM
gujaf-214	511	13	)	)	PUNCT
gujaf-214	511	14	.	.	PUNCT
gujaf-214	512	1	the	the	DET
gujaf-214	512	2	quality	quality	NOUN
gujaf-214	512	3	of	of	ADP
gujaf-214	512	4	liquidity	liquidity	NOUN
gujaf-214	512	5	risk	risk	NOUN
gujaf-214	512	6	disclosure	disclosure	NOUN
gujaf-214	512	7	by	by	ADP
gujaf-214	512	8	european	european	ADJ
gujaf-214	512	9	banks	bank	NOUN
gujaf-214	512	10	.	.	PUNCT
gujaf-214	513	1	(	(	PUNCT
gujaf-214	513	2	unpublished	unpublished	ADJ
gujaf-214	513	3	master	master	NOUN
gujaf-214	513	4	’s	’s	PART
gujaf-214	513	5	thesis	thesis	NOUN
gujaf-214	513	6	)	)	PUNCT
gujaf-214	513	7	.	.	PUNCT
gujaf-214	514	1	department	department	PROPN
gujaf-214	514	2	of	of	ADP
gujaf-214	514	3	economics	economics	PROPN
gujaf-214	514	4	&	&	CCONJ
gujaf-214	514	5	business	business	NOUN
gujaf-214	514	6	economics	economic	NOUN
gujaf-214	514	7	,	,	PUNCT
gujaf-214	514	8	radboud	radboud	PROPN
gujaf-214	514	9	university	university	PROPN
gujaf-214	514	10	,	,	PUNCT
gujaf-214	514	11	netherlands	netherlands	PROPN
gujaf-214	514	12	.	.	PUNCT
gujaf-214	515	1	http://www.dx.doi/	http://www.dx.doi/	PROPN
gujaf-214	515	2	gusau	gusau	PROPN
gujaf-214	515	3	journal	journal	PROPN
gujaf-214	515	4	of	of	ADP
gujaf-214	515	5	accounting	accounting	NOUN
gujaf-214	515	6	and	and	CCONJ
gujaf-214	515	7	finance	finance	NOUN
gujaf-214	515	8	,	,	PUNCT
gujaf-214	515	9	vol	vol	NOUN
gujaf-214	515	10	.	.	PROPN
gujaf-214	515	11	4	4	NUM
gujaf-214	515	12	,	,	PUNCT
gujaf-214	515	13	issue	issue	NOUN
gujaf-214	515	14	1	1	NUM
gujaf-214	515	15	,	,	PUNCT
gujaf-214	515	16	april	april	PROPN
gujaf-214	515	17	,	,	PUNCT
gujaf-214	515	18	2023	2023	NUM
gujaf-214	515	19	213	213	NUM
gujaf-214	515	20	madrigal	madrigal	NOUN
gujaf-214	515	21	,	,	PUNCT
gujaf-214	515	22	h.m	h.m	NOUN
gujaf-214	515	23	,	,	PUNCT
gujaf-214	515	24	guzmán	guzmán	NOUN
gujaf-214	515	25	,	,	PUNCT
gujaf-214	515	26	b.a	b.a	PROPN
gujaf-214	515	27	.	.	PROPN
gujaf-214	515	28	&	&	CCONJ
gujaf-214	515	29	guzmán	guzmán	PROPN
gujaf-214	515	30	c.a	c.a	PROPN
gujaf-214	515	31	.	.	PROPN
gujaf-214	516	1	(	(	PUNCT
gujaf-214	516	2	2015	2015	NUM
gujaf-214	516	3	)	)	PUNCT
gujaf-214	516	4	.	.	PUNCT
gujaf-214	517	1	determinants	determinant	NOUN
gujaf-214	517	2	of	of	ADP
gujaf-214	517	3	corporate	corporate	ADJ
gujaf-214	517	4	risk	risk	NOUN
gujaf-214	517	5	disclosure	disclosure	NOUN
gujaf-214	517	6	in	in	ADP
gujaf-214	517	7	large	large	ADJ
gujaf-214	517	8	spanish	spanish	ADJ
gujaf-214	517	9	companies	company	NOUN
gujaf-214	517	10	:	:	PUNCT
gujaf-214	517	11	a	a	DET
gujaf-214	517	12	snapshot	snapshot	NOUN
gujaf-214	517	13	,	,	PUNCT
gujaf-214	517	14	contaduría	contaduría	VERB
gujaf-214	517	15	y	y	PROPN
gujaf-214	517	16	administración	administración	PROPN
gujaf-214	517	17	,	,	PUNCT
gujaf-214	517	18	60(2015	60(2015	NUM
gujaf-214	517	19	)	)	PUNCT
gujaf-214	517	20	,	,	PUNCT
gujaf-214	517	21	757	757	PROPN
gujaf-214	517	22	-	-	SYM
gujaf-214	517	23	775	775	NUM
gujaf-214	517	24	.	.	PUNCT
gujaf-214	518	1	malafronte	malafronte	ADJ
gujaf-214	518	2	,	,	PUNCT
gujaf-214	518	3	i.	i.	PROPN
gujaf-214	518	4	&	&	CCONJ
gujaf-214	518	5	starita	starita	PROPN
gujaf-214	518	6	,	,	PUNCT
gujaf-214	518	7	m.	m.	NOUN
gujaf-214	518	8	(	(	PUNCT
gujaf-214	518	9	2013	2013	NUM
gujaf-214	518	10	)	)	PUNCT
gujaf-214	518	11	.	.	PUNCT
gujaf-214	519	1	disclosure	disclosure	NOUN
gujaf-214	519	2	practices	practice	NOUN
gujaf-214	519	3	and	and	CCONJ
gujaf-214	519	4	financial	financial	ADJ
gujaf-214	519	5	crisis	crisis	NOUN
gujaf-214	519	6	:	:	PUNCT
gujaf-214	519	7	empirical	empirical	ADJ
gujaf-214	519	8	in	in	ADP
gujaf-214	519	9	the	the	DET
gujaf-214	519	10	european	european	PROPN
gujaf-214	519	11	insurance	insurance	NOUN
gujaf-214	519	12	industry	industry	NOUN
gujaf-214	519	13	.	.	PUNCT
gujaf-214	520	1	social	social	ADJ
gujaf-214	520	2	science	science	PROPN
gujaf-214	520	3	research	research	NOUN
gujaf-214	520	4	network	network	NOUN
gujaf-214	520	5	,	,	PUNCT
gujaf-214	520	6	working	working	NOUN
gujaf-214	520	7	paper	paper	NOUN
gujaf-214	520	8	malahim	malahim	PROPN
gujaf-214	520	9	,	,	PUNCT
gujaf-214	520	10	s.s	s.s	PROPN
gujaf-214	520	11	.	.	PROPN
gujaf-214	520	12	(	(	PUNCT
gujaf-214	520	13	2023	2023	NUM
gujaf-214	520	14	)	)	PUNCT
gujaf-214	520	15	.	.	PUNCT
gujaf-214	521	1	the	the	DET
gujaf-214	521	2	relationship	relationship	NOUN
gujaf-214	521	3	between	between	ADP
gujaf-214	521	4	the	the	DET
gujaf-214	521	5	risk	risk	NOUN
gujaf-214	521	6	disclosure	disclosure	NOUN
gujaf-214	521	7	and	and	CCONJ
gujaf-214	521	8	risk	risk	NOUN
gujaf-214	521	9	management	management	NOUN
gujaf-214	521	10	committee	committee	NOUN
gujaf-214	521	11	on	on	ADP
gujaf-214	521	12	banks	bank	NOUN
gujaf-214	521	13	value	value	NOUN
gujaf-214	521	14	:	:	PUNCT
gujaf-214	521	15	empirical	empirical	ADJ
gujaf-214	521	16	evidence	evidence	NOUN
gujaf-214	521	17	from	from	ADP
gujaf-214	521	18	jordan	jordan	PROPN
gujaf-214	521	19	.	.	PUNCT
gujaf-214	522	1	international	international	ADJ
gujaf-214	522	2	journal	journal	PROPN
gujaf-214	522	3	of	of	ADP
gujaf-214	522	4	professional	professional	PROPN
gujaf-214	522	5	business	business	PROPN
gujaf-214	522	6	review	review	PROPN
gujaf-214	522	7	,	,	PUNCT
gujaf-214	522	8	8(3	8(3	NUM
gujaf-214	522	9	)	)	PUNCT
gujaf-214	522	10	,	,	PUNCT
gujaf-214	522	11	1	1	NUM
gujaf-214	522	12	-	-	SYM
gujaf-214	522	13	29	29	NUM
gujaf-214	522	14	.	.	PUNCT
gujaf-214	523	1	malik	malik	PROPN
gujaf-214	523	2	,	,	PUNCT
gujaf-214	523	3	m.	m.	NOUN
gujaf-214	523	4	&	&	CCONJ
gujaf-214	523	5	shafie	shafie	PROPN
gujaf-214	523	6	,	,	PUNCT
gujaf-214	523	7	r.	r.	NOUN
gujaf-214	523	8	(	(	PUNCT
gujaf-214	523	9	2021	2021	NUM
gujaf-214	523	10	)	)	PUNCT
gujaf-214	523	11	.	.	PUNCT
gujaf-214	524	1	the	the	DET
gujaf-214	524	2	effect	effect	NOUN
gujaf-214	524	3	of	of	ADP
gujaf-214	524	4	risk	risk	NOUN
gujaf-214	524	5	management	management	NOUN
gujaf-214	524	6	committee	committee	NOUN
gujaf-214	524	7	on	on	ADP
gujaf-214	524	8	audit	audit	NOUN
gujaf-214	524	9	fees	fee	NOUN
gujaf-214	524	10	:	:	PUNCT
gujaf-214	524	11	malaysian	malaysian	ADJ
gujaf-214	524	12	evidence	evidence	NOUN
gujaf-214	524	13	.	.	PUNCT
gujaf-214	525	1	dlsu	dlsu	NOUN
gujaf-214	525	2	business	business	PROPN
gujaf-214	525	3	&	&	CCONJ
gujaf-214	525	4	economics	economics	PROPN
gujaf-214	525	5	review	review	PROPN
gujaf-214	525	6	31(1	31(1	NUM
gujaf-214	525	7	)	)	PUNCT
gujaf-214	525	8	,	,	PUNCT
gujaf-214	526	1	81–94	81–94	NUM
gujaf-214	526	2	.	.	PUNCT
gujaf-214	526	3	merton	merton	PROPN
gujaf-214	526	4	,	,	PUNCT
gujaf-214	526	5	r.	r.	PROPN
gujaf-214	526	6	(	(	PUNCT
gujaf-214	526	7	1974	1974	NUM
gujaf-214	526	8	)	)	PUNCT
gujaf-214	526	9	.	.	PUNCT
gujaf-214	527	1	on	on	ADP
gujaf-214	527	2	the	the	DET
gujaf-214	527	3	pricing	pricing	NOUN
gujaf-214	527	4	of	of	ADP
gujaf-214	527	5	corporate	corporate	ADJ
gujaf-214	527	6	debt	debt	NOUN
gujaf-214	527	7	:	:	PUNCT
gujaf-214	527	8	the	the	DET
gujaf-214	527	9	risk	risk	NOUN
gujaf-214	527	10	structure	structure	NOUN
gujaf-214	527	11	of	of	ADP
gujaf-214	527	12	interest	interest	NOUN
gujaf-214	527	13	rates	rate	NOUN
gujaf-214	527	14	.	.	PUNCT
gujaf-214	528	1	the	the	DET
gujaf-214	528	2	journal	journal	NOUN
gujaf-214	528	3	of	of	ADP
gujaf-214	528	4	finance	finance	PROPN
gujaf-214	528	5	29	29	NUM
gujaf-214	528	6	,	,	PUNCT
gujaf-214	528	7	449	449	NUM
gujaf-214	528	8	-	-	SYM
gujaf-214	528	9	470	470	NUM
gujaf-214	528	10	.	.	PUNCT
gujaf-214	528	11	merton	merton	PROPN
gujaf-214	528	12	,	,	PUNCT
gujaf-214	528	13	r.	r.	PROPN
gujaf-214	528	14	c.	c.	PROPN
gujaf-214	528	15	(	(	PUNCT
gujaf-214	528	16	1995	1995	NUM
gujaf-214	528	17	)	)	PUNCT
gujaf-214	528	18	.	.	PUNCT
gujaf-214	529	1	a	a	DET
gujaf-214	529	2	functional	functional	ADJ
gujaf-214	529	3	perspective	perspective	NOUN
gujaf-214	529	4	of	of	ADP
gujaf-214	529	5	financial	financial	ADJ
gujaf-214	529	6	intermediation	intermediation	NOUN
gujaf-214	529	7	.	.	PUNCT
gujaf-214	530	1	financial	financial	ADJ
gujaf-214	530	2	management	management	NOUN
gujaf-214	530	3	,	,	PUNCT
gujaf-214	530	4	24(2	24(2	NUM
gujaf-214	530	5	)	)	PUNCT
gujaf-214	530	6	,	,	PUNCT
gujaf-214	530	7	23	23	NUM
gujaf-214	530	8	-	-	SYM
gujaf-214	530	9	41	41	NUM
gujaf-214	530	10	.	.	PUNCT
gujaf-214	531	1	http://dx.doi.org/10.2307/3665532	http://dx.doi.org/10.2307/3665532	PROPN
gujaf-214	531	2	mueller	mueller	PROPN
gujaf-214	531	3	,	,	PUNCT
gujaf-214	531	4	g.c	g.c	PROPN
gujaf-214	531	5	.	.	PROPN
gujaf-214	531	6	&	&	CCONJ
gujaf-214	531	7	baker	baker	PROPN
gujaf-214	531	8	,	,	PUNCT
gujaf-214	531	9	v.l	v.l	PROPN
gujaf-214	531	10	.	.	PROPN
gujaf-214	531	11	(	(	PUNCT
gujaf-214	531	12	1997	1997	NUM
gujaf-214	531	13	)	)	PUNCT
gujaf-214	531	14	.	.	PUNCT
gujaf-214	532	1	upper	upper	ADJ
gujaf-214	532	2	echelons	echelon	NOUN
gujaf-214	532	3	and	and	CCONJ
gujaf-214	532	4	board	board	NOUN
gujaf-214	532	5	characteristics	characteristic	NOUN
gujaf-214	532	6	of	of	ADP
gujaf-214	532	7	turnaround	turnaround	NOUN
gujaf-214	532	8	and	and	CCONJ
gujaf-214	532	9	nonturnaround	nonturnaround	VERB
gujaf-214	532	10	declining	decline	VERB
gujaf-214	532	11	firms	firm	NOUN
gujaf-214	532	12	.	.	PUNCT
gujaf-214	533	1	journal	journal	PROPN
gujaf-214	533	2	of	of	ADP
gujaf-214	533	3	business	business	NOUN
gujaf-214	533	4	research	research	NOUN
gujaf-214	533	5	,	,	PUNCT
gujaf-214	533	6	39	39	NUM
gujaf-214	533	7	,	,	PUNCT
gujaf-214	533	8	119	119	NUM
gujaf-214	533	9	-	-	SYM
gujaf-214	533	10	134	134	NUM
gujaf-214	533	11	.	.	PUNCT
gujaf-214	533	12	miihkinen	miihkinen	PROPN
gujaf-214	533	13	,	,	PUNCT
gujaf-214	533	14	a.	a.	NOUN
gujaf-214	533	15	(	(	PUNCT
gujaf-214	533	16	2012	2012	NUM
gujaf-214	533	17	)	)	PUNCT
gujaf-214	533	18	.	.	PUNCT
gujaf-214	534	1	what	what	PRON
gujaf-214	534	2	drives	drive	VERB
gujaf-214	534	3	quality	quality	NOUN
gujaf-214	534	4	of	of	ADP
gujaf-214	534	5	firm	firm	ADJ
gujaf-214	534	6	risk	risk	NOUN
gujaf-214	534	7	disclosure	disclosure	NOUN
gujaf-214	534	8	?	?	PUNCT
gujaf-214	535	1	the	the	DET
gujaf-214	535	2	impact	impact	NOUN
gujaf-214	535	3	of	of	ADP
gujaf-214	535	4	national	national	ADJ
gujaf-214	535	5	disclosure	disclosure	NOUN
gujaf-214	535	6	standard	standard	NOUN
gujaf-214	535	7	and	and	CCONJ
gujaf-214	535	8	reporting	report	VERB
gujaf-214	535	9	incentives	incentive	NOUN
gujaf-214	535	10	under	under	ADP
gujaf-214	535	11	ifrs	ifrs	PROPN
gujaf-214	535	12	.	.	PUNCT
gujaf-214	536	1	the	the	DET
gujaf-214	536	2	international	international	ADJ
gujaf-214	536	3	journal	journal	NOUN
gujaf-214	536	4	of	of	ADP
gujaf-214	536	5	accounting	accounting	NOUN
gujaf-214	536	6	,	,	PUNCT
gujaf-214	536	7	47	47	NUM
gujaf-214	536	8	,	,	PUNCT
gujaf-214	536	9	437–468	437–468	NUM
gujaf-214	536	10	.	.	PUNCT
gujaf-214	536	11	miihkinen	miihkinen	PROPN
gujaf-214	536	12	,	,	PUNCT
gujaf-214	536	13	a.	a.	NOUN
gujaf-214	536	14	(	(	PUNCT
gujaf-214	536	15	2013	2013	NUM
gujaf-214	536	16	)	)	PUNCT
gujaf-214	536	17	.	.	PUNCT
gujaf-214	537	1	the	the	DET
gujaf-214	537	2	usefulness	usefulness	NOUN
gujaf-214	537	3	of	of	ADP
gujaf-214	537	4	firm	firm	ADJ
gujaf-214	537	5	risk	risk	NOUN
gujaf-214	537	6	disclosures	disclosure	NOUN
gujaf-214	537	7	under	under	ADP
gujaf-214	537	8	different	different	ADJ
gujaf-214	537	9	firm	firm	ADJ
gujaf-214	537	10	riskiness	riskiness	ADJ
gujaf-214	537	11	investor	investor	NOUN
gujaf-214	537	12	interest	interest	NOUN
gujaf-214	537	13	,	,	PUNCT
gujaf-214	537	14	and	and	CCONJ
gujaf-214	537	15	market	market	NOUN
gujaf-214	537	16	conditions	condition	NOUN
gujaf-214	537	17	.	.	PUNCT
gujaf-214	538	1	new	new	ADJ
gujaf-214	538	2	evidence	evidence	NOUN
gujaf-214	538	3	from	from	ADP
gujaf-214	538	4	finland	finland	PROPN
gujaf-214	538	5	.	.	PUNCT
gujaf-214	539	1	advances	advance	NOUN
gujaf-214	539	2	in	in	ADP
gujaf-214	539	3	accounting	account	VERB
gujaf-214	539	4	,	,	PUNCT
gujaf-214	539	5	incorporating	incorporate	VERB
gujaf-214	539	6	advances	advance	NOUN
gujaf-214	539	7	in	in	ADP
gujaf-214	539	8	international	international	ADJ
gujaf-214	539	9	accounting	accounting	NOUN
gujaf-214	539	10	,	,	PUNCT
gujaf-214	539	11	29(2	29(2	NUM
gujaf-214	539	12	)	)	PUNCT
gujaf-214	539	13	,	,	PUNCT
gujaf-214	539	14	312	312	NUM
gujaf-214	539	15	-	-	SYM
gujaf-214	539	16	331	331	NUM
gujaf-214	539	17	.	.	PUNCT
gujaf-214	540	1	nasution	nasution	NOUN
gujaf-214	540	2	,	,	PUNCT
gujaf-214	540	3	a.e	a.e	PROPN
gujaf-214	540	4	,	,	PUNCT
gujaf-214	540	5	putri	putri	NOUN
gujaf-214	540	6	,	,	PUNCT
gujaf-214	540	7	l.p	l.p	PROPN
gujaf-214	540	8	and	and	CCONJ
gujaf-214	540	9	dungga	dungga	PROPN
gujaf-214	540	10	,	,	PUNCT
gujaf-214	540	11	s.	s.	PROPN
gujaf-214	540	12	(	(	PUNCT
gujaf-214	540	13	2019	2019	NUM
gujaf-214	540	14	)	)	PUNCT
gujaf-214	540	15	.	.	PUNCT
gujaf-214	541	1	the	the	DET
gujaf-214	541	2	effect	effect	NOUN
gujaf-214	541	3	of	of	ADP
gujaf-214	541	4	debt	debt	NOUN
gujaf-214	541	5	to	to	ADP
gujaf-214	541	6	equity	equity	NOUN
gujaf-214	541	7	ratio	ratio	NOUN
gujaf-214	541	8	and	and	CCONJ
gujaf-214	541	9	total	total	ADJ
gujaf-214	541	10	asset	asset	NOUN
gujaf-214	541	11	turnover	turnover	NOUN
gujaf-214	541	12	on	on	ADP
gujaf-214	541	13	return	return	NOUN
gujaf-214	541	14	on	on	ADP
gujaf-214	541	15	equity	equity	NOUN
gujaf-214	541	16	in	in	ADP
gujaf-214	541	17	automotive	automotive	ADJ
gujaf-214	541	18	companies	company	NOUN
gujaf-214	541	19	andcomponents	andcomponent	VERB
gujaf-214	541	20	in	in	ADP
gujaf-214	541	21	indonesia	indonesia	PROPN
gujaf-214	541	22	.	.	PUNCT
gujaf-214	542	1	advances	advance	NOUN
gujaf-214	542	2	in	in	ADP
gujaf-214	542	3	economics	economic	NOUN
gujaf-214	542	4	,	,	PUNCT
gujaf-214	542	5	business	business	NOUN
gujaf-214	542	6	and	and	CCONJ
gujaf-214	542	7	management	management	NOUN
gujaf-214	542	8	research	research	NOUN
gujaf-214	542	9	,	,	PUNCT
gujaf-214	542	10	92(1	92(1	NOUN
gujaf-214	542	11	)	)	PUNCT
gujaf-214	542	12	,	,	PUNCT
gujaf-214	542	13	182	182	NUM
gujaf-214	542	14	-	-	SYM
gujaf-214	542	15	188	188	NUM
gujaf-214	542	16	.	.	PUNCT
gujaf-214	543	1	national	national	PROPN
gujaf-214	543	2	insurance	insurance	PROPN
gujaf-214	543	3	commission	commission	PROPN
gujaf-214	543	4	(	(	PUNCT
gujaf-214	543	5	2009	2009	NUM
gujaf-214	543	6	)	)	PUNCT
gujaf-214	543	7	code	code	NOUN
gujaf-214	543	8	of	of	ADP
gujaf-214	543	9	corporate	corporate	ADJ
gujaf-214	543	10	governance	governance	NOUN
gujaf-214	543	11	for	for	ADP
gujaf-214	543	12	insurance	insurance	NOUN
gujaf-214	543	13	companies	company	NOUN
gujaf-214	543	14	.	.	PUNCT
gujaf-214	544	1	o'brien	o'brien	PROPN
gujaf-214	544	2	,	,	PUNCT
gujaf-214	544	3	c.	c.	PROPN
gujaf-214	544	4	(	(	PUNCT
gujaf-214	544	5	2011	2011	NUM
gujaf-214	544	6	)	)	PUNCT
gujaf-214	544	7	risk	risk	NOUN
gujaf-214	544	8	governance	governance	NOUN
gujaf-214	544	9	in	in	ADP
gujaf-214	544	10	uk	uk	PROPN
gujaf-214	544	11	insurers	insurer	NOUN
gujaf-214	544	12	:	:	PUNCT
gujaf-214	544	13	beyond	beyond	ADP
gujaf-214	544	14	the	the	DET
gujaf-214	544	15	audit	audit	NOUN
gujaf-214	544	16	committee	committee	NOUN
gujaf-214	544	17	.	.	PUNCT
gujaf-214	545	1	centre	centre	PROPN
gujaf-214	545	2	for	for	ADP
gujaf-214	545	3	risk	risk	NOUN
gujaf-214	545	4	&	&	CCONJ
gujaf-214	545	5	insurance	insurance	NOUN
gujaf-214	545	6	studies	study	NOUN
gujaf-214	545	7	discussion	discussion	NOUN
gujaf-214	545	8	paper	paper	NOUN
gujaf-214	545	9	series	series	NOUN
gujaf-214	545	10	,	,	PUNCT
gujaf-214	545	11	nottingham	nottingham	PROPN
gujaf-214	545	12	university	university	PROPN
gujaf-214	545	13	businessschool	businessschool	NOUN
gujaf-214	545	14	.	.	PUNCT
gujaf-214	546	1	http://dx.doi.org/10.2307/3665532	http://dx.doi.org/10.2307/3665532	PROPN
gujaf-214	546	2	gusau	gusau	PROPN
gujaf-214	546	3	journal	journal	NOUN
gujaf-214	546	4	of	of	ADP
gujaf-214	546	5	accounting	accounting	NOUN
gujaf-214	546	6	and	and	CCONJ
gujaf-214	546	7	finance	finance	NOUN
gujaf-214	546	8	,	,	PUNCT
gujaf-214	546	9	vol	vol	NOUN
gujaf-214	546	10	.	.	PROPN
gujaf-214	546	11	4	4	NUM
gujaf-214	546	12	,	,	PUNCT
gujaf-214	546	13	issue	issue	NOUN
gujaf-214	546	14	1	1	NUM
gujaf-214	546	15	,	,	PUNCT
gujaf-214	546	16	april	april	PROPN
gujaf-214	546	17	,	,	PUNCT
gujaf-214	546	18	2023	2023	NUM
gujaf-214	546	19	214	214	NUM
gujaf-214	546	20	organization	organization	NOUN
gujaf-214	546	21	for	for	ADP
gujaf-214	546	22	economic	economic	ADJ
gujaf-214	546	23	co	co	NOUN
gujaf-214	546	24	-	-	NOUN
gujaf-214	546	25	operation	operation	NOUN
gujaf-214	546	26	and	and	CCONJ
gujaf-214	546	27	development	development	NOUN
gujaf-214	546	28	(	(	PUNCT
gujaf-214	546	29	2014	2014	NUM
gujaf-214	546	30	)	)	PUNCT
gujaf-214	546	31	.	.	PUNCT
gujaf-214	547	1	risk	risk	NOUN
gujaf-214	547	2	management	management	NOUN
gujaf-214	547	3	and	and	CCONJ
gujaf-214	547	4	corporate	corporate	ADJ
gujaf-214	547	5	governance	governance	NOUN
gujaf-214	547	6	,	,	PUNCT
gujaf-214	547	7	corporate	corporate	ADJ
gujaf-214	547	8	governance	governance	NOUN
gujaf-214	547	9	:	:	PUNCT
gujaf-214	547	10	oecd	oecd	PROPN
gujaf-214	547	11	publishing	publishing	NOUN
gujaf-214	547	12	.	.	PUNCT
gujaf-214	548	1	http://dx.doi.org/10.1787/9789264208636-en	http://dx.doi.org/10.1787/9789264208636-en	NUM
gujaf-214	548	2	osazevbaru	osazevbaru	NOUN
gujaf-214	548	3	,	,	PUNCT
gujaf-214	548	4	h.o	h.o	PROPN
gujaf-214	548	5	.	.	PROPN
gujaf-214	548	6	(	(	PUNCT
gujaf-214	548	7	2021	2021	NUM
gujaf-214	548	8	)	)	PUNCT
gujaf-214	548	9	.	.	PUNCT
gujaf-214	549	1	empirical	empirical	ADJ
gujaf-214	549	2	examination	examination	NOUN
gujaf-214	549	3	of	of	ADP
gujaf-214	549	4	top	top	ADJ
gujaf-214	549	5	management	management	NOUN
gujaf-214	549	6	characteristics	characteristic	NOUN
gujaf-214	549	7	and	and	CCONJ
gujaf-214	549	8	strategic	strategic	ADJ
gujaf-214	549	9	decision	decision	NOUN
gujaf-214	549	10	making	making	NOUN
gujaf-214	549	11	.	.	PUNCT
gujaf-214	550	1	business	business	NOUN
gujaf-214	550	2	trends	trend	NOUN
gujaf-214	550	3	,	,	PUNCT
gujaf-214	550	4	11(2	11(2	NUM
gujaf-214	550	5	)	)	PUNCT
gujaf-214	550	6	,	,	PUNCT
gujaf-214	550	7	3549	3549	NUM
gujaf-214	550	8	.	.	PUNCT
gujaf-214	551	1	pfeffer	pfeffer	PROPN
gujaf-214	551	2	,	,	PUNCT
gujaf-214	551	3	j.	j.	PROPN
gujaf-214	551	4	&	&	CCONJ
gujaf-214	551	5	salancik	salancik	PROPN
gujaf-214	551	6	,	,	PUNCT
gujaf-214	551	7	g.h	g.h	PROPN
gujaf-214	551	8	.	.	PROPN
gujaf-214	551	9	(	(	PUNCT
gujaf-214	551	10	1978	1978	NUM
gujaf-214	551	11	)	)	PUNCT
gujaf-214	551	12	.	.	PUNCT
gujaf-214	552	1	the	the	DET
gujaf-214	552	2	external	external	ADJ
gujaf-214	552	3	control	control	NOUN
gujaf-214	552	4	of	of	ADP
gujaf-214	552	5	organisations	organisation	NOUN
gujaf-214	552	6	:	:	PUNCT
gujaf-214	552	7	a	a	DET
gujaf-214	552	8	resource	resource	NOUN
gujaf-214	552	9	dependence	dependence	NOUN
gujaf-214	552	10	perspective	perspective	NOUN
gujaf-214	552	11	.	.	PUNCT
gujaf-214	553	1	new	new	PROPN
gujaf-214	553	2	york	york	PROPN
gujaf-214	553	3	:	:	PUNCT
gujaf-214	553	4	harper	harper	PROPN
gujaf-214	553	5	&	&	CCONJ
gujaf-214	553	6	row	row	PROPN
gujaf-214	553	7	.	.	PUNCT
gujaf-214	554	1	protiviti	protiviti	VERB
gujaf-214	554	2	.	.	PUNCT
gujaf-214	555	1	(	(	PUNCT
gujaf-214	555	2	2012	2012	NUM
gujaf-214	555	3	)	)	PUNCT
gujaf-214	555	4	.	.	PUNCT
gujaf-214	556	1	should	should	AUX
gujaf-214	556	2	the	the	DET
gujaf-214	556	3	board	board	NOUN
gujaf-214	556	4	have	have	VERB
gujaf-214	556	5	a	a	DET
gujaf-214	556	6	separate	separate	ADJ
gujaf-214	556	7	risk	risk	NOUN
gujaf-214	556	8	committee	committee	NOUN
gujaf-214	556	9	?	?	PUNCT
gujaf-214	557	1	boardperspectives	boardperspective	NOUN
gujaf-214	557	2	:	:	PUNCT
gujaf-214	557	3	risk	risk	NOUN
gujaf-214	557	4	oversight	oversight	NOUN
gujaf-214	557	5	.	.	PUNCT
gujaf-214	558	1	https://	https://	PROPN
gujaf-214	558	2	www.protiviti	www.protiviti	PROPN
gujaf-214	558	3	.	.	PUNCT
gujaf-214	558	4	com	com	NOUN
gujaf-214	558	5	/	/	SYM
gujaf-214	558	6	sites	site	NOUN
gujaf-214	558	7	/	/	SYM
gujaf-214	558	8	default	default	NOUN
gujaf-214	558	9	/	/	SYM
gujaf-214	558	10	files	file	NOUN
gujaf-214	558	11	/	/	SYM
gujaf-214	558	12	united_states	united_state	NOUN
gujaf-214	558	13	/	/	SYM
gujaf-214	558	14	insights	insight	NOUN
gujaf-214	558	15	/	/	SYM
gujaf-214	558	16	board	board	NOUN
gujaf-214	558	17	perspectives	perspective	NOUN
gujaf-214	558	18	risk	risk	VERB
gujaf-214	558	19	oversight-issue24protiviti.pdf	oversight-issue24protiviti.pdf	ADJ
gujaf-214	558	20	public	public	ADJ
gujaf-214	558	21	oversight	oversight	NOUN
gujaf-214	558	22	board	board	NOUN
gujaf-214	558	23	(	(	PUNCT
gujaf-214	558	24	1993	1993	NUM
gujaf-214	558	25	)	)	PUNCT
gujaf-214	558	26	.	.	PUNCT
gujaf-214	559	1	in	in	ADP
gujaf-214	559	2	the	the	DET
gujaf-214	559	3	public	public	ADJ
gujaf-214	559	4	interest	interest	NOUN
gujaf-214	559	5	:	:	PUNCT
gujaf-214	559	6	a	a	DET
gujaf-214	559	7	special	special	ADJ
gujaf-214	559	8	report	report	NOUN
gujaf-214	559	9	by	by	ADP
gujaf-214	559	10	the	the	DET
gujaf-214	559	11	public	public	ADJ
gujaf-214	559	12	oversight	oversight	NOUN
gujaf-214	559	13	board	board	NOUN
gujaf-214	559	14	of	of	ADP
gujaf-214	559	15	the	the	DET
gujaf-214	559	16	sec	sec	PROPN
gujaf-214	559	17	practice	practice	NOUN
gujaf-214	559	18	section	section	NOUN
gujaf-214	559	19	,	,	PUNCT
gujaf-214	559	20	aicpa	aicpa	PROPN
gujaf-214	559	21	.	.	PUNCT
gujaf-214	560	1	stamford	stamford	PROPN
gujaf-214	560	2	,	,	PUNCT
gujaf-214	560	3	ct	ct	PROPN
gujaf-214	560	4	:	:	PUNCT
gujaf-214	561	1	pob	pob	PROPN
gujaf-214	561	2	.	.	PUNCT
gujaf-214	561	3	samaila	samaila	PROPN
gujaf-214	561	4	,	,	PUNCT
gujaf-214	561	5	i.a	i.a	PROPN
gujaf-214	561	6	.	.	PROPN
gujaf-214	561	7	(	(	PUNCT
gujaf-214	561	8	2014	2014	NUM
gujaf-214	561	9	)	)	PUNCT
gujaf-214	561	10	.	.	PUNCT
gujaf-214	562	1	corporate	corporate	ADJ
gujaf-214	562	2	governance	governance	NOUN
gujaf-214	562	3	and	and	CCONJ
gujaf-214	562	4	financial	financial	ADJ
gujaf-214	562	5	reporting	reporting	NOUN
gujaf-214	562	6	quality	quality	NOUN
gujaf-214	562	7	in	in	ADP
gujaf-214	562	8	thenigerian	thenigerian	ADJ
gujaf-214	562	9	oil	oil	NOUN
gujaf-214	562	10	marketing	marketing	NOUN
gujaf-214	562	11	industry	industry	NOUN
gujaf-214	562	12	.	.	PUNCT
gujaf-214	563	1	(	(	PUNCT
gujaf-214	563	2	unpublished	unpublished	ADJ
gujaf-214	563	3	doctoral	doctoral	ADJ
gujaf-214	563	4	thesis	thesis	NOUN
gujaf-214	563	5	)	)	PUNCT
gujaf-214	563	6	bayero	bayero	PROPN
gujaf-214	563	7	university	university	NOUN
gujaf-214	563	8	,	,	PUNCT
gujaf-214	563	9	kano	kano	PROPN
gujaf-214	563	10	-	-	PROPN
gujaf-214	563	11	nigeria	nigeria	PROPN
gujaf-214	563	12	.	.	PUNCT
gujaf-214	564	1	sanusi	sanusi	PROPN
gujaf-214	564	2	,	,	PUNCT
gujaf-214	564	3	l.s	l.s	PROPN
gujaf-214	564	4	.	.	PROPN
gujaf-214	564	5	(	(	PUNCT
gujaf-214	564	6	2010	2010	NUM
gujaf-214	564	7	)	)	PUNCT
gujaf-214	564	8	.	.	PUNCT
gujaf-214	565	1	global	global	ADJ
gujaf-214	565	2	financial	financial	ADJ
gujaf-214	565	3	meltdown	meltdown	NOUN
gujaf-214	565	4	and	and	CCONJ
gujaf-214	565	5	the	the	DET
gujaf-214	565	6	reforms	reform	NOUN
gujaf-214	565	7	in	in	ADP
gujaf-214	565	8	the	the	DET
gujaf-214	565	9	nigerian	nigerian	ADJ
gujaf-214	565	10	banking	banking	NOUN
gujaf-214	565	11	sector	sector	NOUN
gujaf-214	565	12	.	.	PUNCT
gujaf-214	566	1	public	public	ADJ
gujaf-214	566	2	lecture	lecture	NOUN
gujaf-214	566	3	,	,	PUNCT
gujaf-214	566	4	abubakar	abubakar	PROPN
gujaf-214	566	5	tafawa	tafawa	PROPN
gujaf-214	566	6	balewa	balewa	PROPN
gujaf-214	566	7	university	university	PROPN
gujaf-214	566	8	,	,	PUNCT
gujaf-214	566	9	bauchi	bauchi	ADJ
gujaf-214	566	10	.	.	PUNCT
gujaf-214	567	1	sengupta	sengupta	NOUN
gujaf-214	567	2	,	,	PUNCT
gujaf-214	567	3	p.	p.	NOUN
gujaf-214	567	4	(	(	PUNCT
gujaf-214	567	5	1998	1998	NUM
gujaf-214	567	6	)	)	PUNCT
gujaf-214	567	7	.	.	PUNCT
gujaf-214	568	1	corporate	corporate	ADJ
gujaf-214	568	2	disclosure	disclosure	NOUN
gujaf-214	568	3	quality	quality	NOUN
gujaf-214	568	4	and	and	CCONJ
gujaf-214	568	5	the	the	DET
gujaf-214	568	6	cost	cost	NOUN
gujaf-214	568	7	of	of	ADP
gujaf-214	568	8	debt	debt	NOUN
gujaf-214	568	9	.	.	PUNCT
gujaf-214	569	1	accountingreview	accountingreview	NOUN
gujaf-214	569	2	73(4	73(4	PROPN
gujaf-214	569	3	)	)	PUNCT
gujaf-214	569	4	,	,	PUNCT
gujaf-214	569	5	459	459	NUM
gujaf-214	569	6	-	-	SYM
gujaf-214	569	7	474	474	NUM
gujaf-214	569	8	.	.	PUNCT
gujaf-214	570	1	sheytanova	sheytanova	PROPN
gujaf-214	570	2	,	,	PUNCT
gujaf-214	570	3	t.	t.	PROPN
gujaf-214	570	4	(	(	PUNCT
gujaf-214	570	5	2014	2014	NUM
gujaf-214	570	6	)	)	PUNCT
gujaf-214	570	7	.	.	PUNCT
gujaf-214	571	1	the	the	DET
gujaf-214	571	2	accuracy	accuracy	NOUN
gujaf-214	571	3	of	of	ADP
gujaf-214	571	4	the	the	DET
gujaf-214	571	5	hausman	hausman	ADJ
gujaf-214	571	6	test	test	NOUN
gujaf-214	571	7	in	in	ADP
gujaf-214	571	8	panel	panel	NOUN
gujaf-214	571	9	data	datum	NOUN
gujaf-214	571	10	:	:	PUNCT
gujaf-214	571	11	a	a	DET
gujaf-214	571	12	monte	monte	PROPN
gujaf-214	571	13	carlo	carlo	PROPN
gujaf-214	571	14	study	study	PROPN
gujaf-214	571	15	.	.	PUNCT
gujaf-214	572	1	(	(	PUNCT
gujaf-214	572	2	unpublished	unpublished	PROPN
gujaf-214	572	3	m.sc	m.sc	PROPN
gujaf-214	572	4	.	.	PUNCT
gujaf-214	572	5	dissertation	dissertation	NOUN
gujaf-214	572	6	)	)	PUNCT
gujaf-214	572	7	.	.	PUNCT
gujaf-214	573	1	örebro	örebro	PROPN
gujaf-214	573	2	university	university	PROPN
gujaf-214	573	3	school	school	NOUN
gujaf-214	573	4	of	of	ADP
gujaf-214	573	5	business	business	NOUN
gujaf-214	573	6	.	.	PUNCT
gujaf-214	574	1	tao	tao	PROPN
gujaf-214	574	2	,	,	PUNCT
gujaf-214	574	3	n.	n.	PROPN
gujaf-214	574	4	b.	b.	PROPN
gujaf-214	574	5	&	&	CCONJ
gujaf-214	574	6	hutchinson	hutchinson	PROPN
gujaf-214	574	7	,	,	PUNCT
gujaf-214	574	8	m.	m.	NOUN
gujaf-214	574	9	(	(	PUNCT
gujaf-214	574	10	2013	2013	NUM
gujaf-214	574	11	)	)	PUNCT
gujaf-214	574	12	.	.	PUNCT
gujaf-214	575	1	corporate	corporate	ADJ
gujaf-214	575	2	governance	governance	NOUN
gujaf-214	575	3	and	and	CCONJ
gujaf-214	575	4	risk	risk	NOUN
gujaf-214	575	5	management	management	NOUN
gujaf-214	575	6	:	:	PUNCT
gujaf-214	575	7	the	the	DET
gujaf-214	575	8	role	role	NOUN
gujaf-214	575	9	of	of	ADP
gujaf-214	575	10	risk	risk	NOUN
gujaf-214	575	11	management	management	NOUN
gujaf-214	575	12	and	and	CCONJ
gujaf-214	575	13	compensation	compensation	NOUN
gujaf-214	575	14	committees	committee	NOUN
gujaf-214	575	15	.	.	PUNCT
gujaf-214	576	1	journal	journal	PROPN
gujaf-214	576	2	ofcontemporary	ofcontemporary	PROPN
gujaf-214	576	3	accounting	accounting	PROPN
gujaf-214	576	4	&	&	CCONJ
gujaf-214	576	5	economics	economic	NOUN
gujaf-214	576	6	9(1	9(1	NUM
gujaf-214	576	7	)	)	PUNCT
gujaf-214	576	8	,	,	PUNCT
gujaf-214	576	9	83	83	NUM
gujaf-214	576	10	-	-	SYM
gujaf-214	576	11	99	99	NUM
gujaf-214	576	12	.	.	PUNCT
gujaf-214	577	1	tinga	tinga	PROPN
gujaf-214	577	2	,	,	PUNCT
gujaf-214	577	3	i.w	i.w	PROPN
gujaf-214	577	4	,	,	PUNCT
gujaf-214	577	5	azizan	azizan	NOUN
gujaf-214	577	6	,	,	PUNCT
gujaf-214	577	7	&	&	CCONJ
gujaf-214	577	8	kweh	kweh	PROPN
gujaf-214	577	9	,	,	PUNCT
gujaf-214	577	10	q.l	q.l	PROPN
gujaf-214	577	11	.	.	PROPN
gujaf-214	577	12	(	(	PUNCT
gujaf-214	577	13	2015	2015	NUM
gujaf-214	577	14	)	)	PUNCT
gujaf-214	577	15	.	.	PUNCT
gujaf-214	578	1	upper	upper	ADJ
gujaf-214	578	2	echelon	echelon	NOUN
gujaf-214	578	3	theory	theory	NOUN
gujaf-214	578	4	revisited	revisit	VERB
gujaf-214	578	5	:	:	PUNCT
gujaf-214	578	6	the	the	DET
gujaf-214	578	7	relationship	relationship	NOUN
gujaf-214	578	8	between	between	ADP
gujaf-214	578	9	ceo	ceo	NOUN
gujaf-214	578	10	personal	personal	ADJ
gujaf-214	578	11	characteristics	characteristic	NOUN
gujaf-214	578	12	and	and	CCONJ
gujaf-214	578	13	financial	financial	ADJ
gujaf-214	578	14	leverage	leverage	NOUN
gujaf-214	578	15	decision	decision	NOUN
gujaf-214	578	16	.	.	PUNCT
gujaf-214	579	1	social	social	ADJ
gujaf-214	579	2	and	and	CCONJ
gujaf-214	579	3	behavioral	behavioral	ADJ
gujaf-214	579	4	sciences	science	NOUN
gujaf-214	579	5	,	,	PUNCT
gujaf-214	579	6	195(2015	195(2015	NUM
gujaf-214	579	7	)	)	PUNCT
gujaf-214	579	8	,	,	PUNCT
gujaf-214	579	9	686	686	NUM
gujaf-214	579	10	-	-	SYM
gujaf-214	579	11	694	694	NUM
gujaf-214	579	12	ujunwa	ujunwa	NOUN
gujaf-214	579	13	,	,	PUNCT
gujaf-214	579	14	a.	a.	NOUN
gujaf-214	579	15	(	(	PUNCT
gujaf-214	579	16	2012	2012	NUM
gujaf-214	579	17	)	)	PUNCT
gujaf-214	579	18	.	.	PUNCT
gujaf-214	580	1	board	board	NOUN
gujaf-214	580	2	characteristics	characteristic	NOUN
gujaf-214	580	3	and	and	CCONJ
gujaf-214	580	4	the	the	DET
gujaf-214	580	5	financial	financial	ADJ
gujaf-214	580	6	performance	performance	NOUN
gujaf-214	580	7	of	of	ADP
gujaf-214	580	8	nigerian	nigerian	ADJ
gujaf-214	580	9	quoted	quote	VERB
gujaf-214	580	10	firms	firm	NOUN
gujaf-214	580	11	.	.	PUNCT
gujaf-214	581	1	corporate	corporate	ADJ
gujaf-214	581	2	governance	governance	NOUN
gujaf-214	581	3	,	,	PUNCT
gujaf-214	581	4	12(9	12(9	NUM
gujaf-214	581	5	)	)	PUNCT
gujaf-214	581	6	,	,	PUNCT
gujaf-214	581	7	656–674	656–674	NUM
gujaf-214	581	8	.	.	PUNCT
gujaf-214	581	9	vafeas	vafea	NOUN
gujaf-214	581	10	,	,	PUNCT
gujaf-214	581	11	n.	n.	NOUN
gujaf-214	581	12	(	(	PUNCT
gujaf-214	581	13	1999	1999	NUM
gujaf-214	581	14	)	)	PUNCT
gujaf-214	581	15	,	,	PUNCT
gujaf-214	581	16	board	board	NOUN
gujaf-214	581	17	meeting	meeting	NOUN
gujaf-214	581	18	frequency	frequency	NOUN
gujaf-214	581	19	and	and	CCONJ
gujaf-214	581	20	firm	firm	ADJ
gujaf-214	581	21	performance	performance	NOUN
gujaf-214	581	22	.	.	PUNCT
gujaf-214	582	1	journal	journal	NOUN
gujaf-214	582	2	of	of	ADP
gujaf-214	582	3	financial	financial	ADJ
gujaf-214	582	4	economics	economic	NOUN
gujaf-214	582	5	,	,	PUNCT
gujaf-214	582	6	53	53	NUM
gujaf-214	582	7	,	,	PUNCT
gujaf-214	582	8	113	113	NUM
gujaf-214	582	9	-	-	SYM
gujaf-214	582	10	142	142	NUM
gujaf-214	582	11	.	.	PUNCT
gujaf-214	583	1	vafeas	vafea	NOUN
gujaf-214	583	2	,	,	PUNCT
gujaf-214	583	3	n.	n.	NOUN
gujaf-214	583	4	(	(	PUNCT
gujaf-214	583	5	2005	2005	NUM
gujaf-214	583	6	)	)	PUNCT
gujaf-214	583	7	.	.	PUNCT
gujaf-214	584	1	audit	audit	NOUN
gujaf-214	584	2	committees	committee	NOUN
gujaf-214	584	3	,	,	PUNCT
gujaf-214	584	4	boards	board	NOUN
gujaf-214	584	5	,	,	PUNCT
gujaf-214	584	6	and	and	CCONJ
gujaf-214	584	7	the	the	DET
gujaf-214	584	8	quality	quality	NOUN
gujaf-214	584	9	of	of	ADP
gujaf-214	584	10	reported	report	VERB
gujaf-214	584	11	earnings	earning	NOUN
gujaf-214	584	12	.	.	PUNCT
gujaf-214	585	1	contemporary	contemporary	ADJ
gujaf-214	585	2	accounting	accounting	NOUN
gujaf-214	585	3	research	research	NOUN
gujaf-214	585	4	,	,	PUNCT
gujaf-214	585	5	22(4	22(4	NUM
gujaf-214	585	6	)	)	PUNCT
gujaf-214	585	7	,	,	PUNCT
gujaf-214	585	8	1093	1093	NUM
gujaf-214	585	9	-	-	SYM
gujaf-214	585	10	1122	1122	NUM
gujaf-214	585	11	.	.	PUNCT
gujaf-214	586	1	gusau	gusau	PROPN
gujaf-214	586	2	journal	journal	PROPN
gujaf-214	586	3	of	of	ADP
gujaf-214	586	4	accounting	accounting	NOUN
gujaf-214	586	5	and	and	CCONJ
gujaf-214	586	6	finance	finance	NOUN
gujaf-214	586	7	,	,	PUNCT
gujaf-214	586	8	vol	vol	NOUN
gujaf-214	586	9	.	.	PROPN
gujaf-214	586	10	4	4	NUM
gujaf-214	586	11	,	,	PUNCT
gujaf-214	586	12	issue	issue	NOUN
gujaf-214	586	13	1	1	NUM
gujaf-214	586	14	,	,	PUNCT
gujaf-214	586	15	april	april	PROPN
gujaf-214	586	16	,	,	PUNCT
gujaf-214	586	17	2023	2023	NUM
gujaf-214	586	18	215	215	NUM
gujaf-214	586	19	verrecchia	verrecchia	NOUN
gujaf-214	586	20	,	,	PUNCT
gujaf-214	586	21	r.	r.	PROPN
gujaf-214	586	22	e.	e.	PROPN
gujaf-214	586	23	(	(	PUNCT
gujaf-214	586	24	2001	2001	NUM
gujaf-214	586	25	)	)	PUNCT
gujaf-214	586	26	.	.	PUNCT
gujaf-214	587	1	essays	essay	NOUN
gujaf-214	587	2	on	on	ADP
gujaf-214	587	3	disclosure	disclosure	NOUN
gujaf-214	587	4	.	.	PUNCT
gujaf-214	588	1	journal	journal	NOUN
gujaf-214	588	2	of	of	ADP
gujaf-214	588	3	accounting	accounting	NOUN
gujaf-214	588	4	andeconomics	andeconomic	NOUN
gujaf-214	588	5	,	,	PUNCT
gujaf-214	588	6	32(13	32(13	NUM
gujaf-214	588	7	)	)	PUNCT
gujaf-214	588	8	,	,	PUNCT
gujaf-214	588	9	97–180	97–180	PROPN
gujaf-214	588	10	.	.	PUNCT
gujaf-214	589	1	viljoen	viljoen	PROPN
gujaf-214	589	2	,	,	PUNCT
gujaf-214	589	3	c.	c.	PROPN
gujaf-214	589	4	,	,	PUNCT
gujaf-214	589	5	bruwer	bruwer	NOUN
gujaf-214	589	6	,	,	PUNCT
gujaf-214	589	7	b.w	b.w	PROPN
gujaf-214	589	8	.	.	PROPN
gujaf-214	589	9	&	&	CCONJ
gujaf-214	589	10	enslin	enslin	PROPN
gujaf-214	589	11	,	,	PUNCT
gujaf-214	589	12	z.	z.	PROPN
gujaf-214	589	13	(	(	PUNCT
gujaf-214	589	14	2016	2016	NUM
gujaf-214	589	15	)	)	PUNCT
gujaf-214	589	16	.	.	PUNCT
gujaf-214	590	1	determinants	determinant	NOUN
gujaf-214	590	2	of	of	ADP
gujaf-214	590	3	enhanced	enhanced	ADJ
gujaf-214	590	4	risk	risk	NOUN
gujaf-214	590	5	disclosure	disclosure	NOUN
gujaf-214	590	6	of	of	ADP
gujaf-214	590	7	jse	jse	PROPN
gujaf-214	590	8	top	top	ADJ
gujaf-214	590	9	40	40	NUM
gujaf-214	590	10	companies	company	NOUN
gujaf-214	590	11	:	:	PUNCT
gujaf-214	590	12	the	the	DET
gujaf-214	590	13	board	board	NOUN
gujaf-214	590	14	risk	risk	NOUN
gujaf-214	590	15	committee	committee	NOUN
gujaf-214	590	16	composition	composition	NOUN
gujaf-214	590	17	,	,	PUNCT
gujaf-214	590	18	frequency	frequency	NOUN
gujaf-214	590	19	of	of	ADP
gujaf-214	590	20	meetings	meeting	NOUN
gujaf-214	590	21	and	and	CCONJ
gujaf-214	590	22	the	the	DET
gujaf-214	590	23	chief	chief	ADJ
gujaf-214	590	24	risk	risk	NOUN
gujaf-214	590	25	officer	officer	NOUN
gujaf-214	590	26	.	.	PUNCT
gujaf-214	591	1	south	south	ADJ
gujaf-214	591	2	african	african	ADJ
gujaf-214	591	3	business	business	PROPN
gujaf-214	591	4	review	review	PROPN
gujaf-214	591	5	,	,	PUNCT
gujaf-214	591	6	20(1	20(1	NUM
gujaf-214	591	7	)	)	PUNCT
gujaf-214	591	8	,	,	PUNCT
gujaf-214	591	9	261–280	261–280	NUM
gujaf-214	591	10	.	.	PUNCT
gujaf-214	591	11	walker	walker	PROPN
gujaf-214	591	12	,	,	PUNCT
gujaf-214	591	13	d.	d.	PROPN
gujaf-214	591	14	(	(	PUNCT
gujaf-214	591	15	2009	2009	NUM
gujaf-214	591	16	)	)	PUNCT
gujaf-214	591	17	.	.	PUNCT
gujaf-214	592	1	a	a	DET
gujaf-214	592	2	review	review	NOUN
gujaf-214	592	3	of	of	ADP
gujaf-214	592	4	corporate	corporate	ADJ
gujaf-214	592	5	governance	governance	NOUN
gujaf-214	592	6	in	in	ADP
gujaf-214	592	7	uk	uk	PROPN
gujaf-214	592	8	banks	bank	NOUN
gujaf-214	592	9	and	and	CCONJ
gujaf-214	592	10	other	other	ADJ
gujaf-214	592	11	financial	financial	ADJ
gujaf-214	592	12	industry	industry	NOUN
gujaf-214	592	13	entities	entity	NOUN
gujaf-214	592	14	final	final	ADJ
gujaf-214	592	15	recommendations	recommendation	NOUN
gujaf-214	592	16	.	.	PUNCT
gujaf-214	593	1	treasury	treasury	PROPN
gujaf-214	593	2	,	,	PUNCT
gujaf-214	593	3	london	london	PROPN
gujaf-214	593	4	.	.	PUNCT
gujaf-214	593	5	yatim	yatim	PROPN
gujaf-214	593	6	,	,	PUNCT
gujaf-214	593	7	p.	p.	NOUN
gujaf-214	593	8	(	(	PUNCT
gujaf-214	593	9	2010	2010	NUM
gujaf-214	593	10	)	)	PUNCT
gujaf-214	593	11	.	.	PUNCT
gujaf-214	594	1	board	board	NOUN
gujaf-214	594	2	structures	structure	NOUN
gujaf-214	594	3	and	and	CCONJ
gujaf-214	594	4	the	the	DET
gujaf-214	594	5	establishment	establishment	NOUN
gujaf-214	594	6	of	of	ADP
gujaf-214	594	7	a	a	DET
gujaf-214	594	8	risk	risk	NOUN
gujaf-214	594	9	management	management	NOUN
gujaf-214	594	10	committee	committee	NOUN
gujaf-214	594	11	by	by	ADP
gujaf-214	594	12	malaysian	malaysian	ADJ
gujaf-214	594	13	listed	list	VERB
gujaf-214	594	14	firms	firm	NOUN
gujaf-214	594	15	.	.	PUNCT
gujaf-214	595	1	journal	journal	PROPN
gujaf-214	595	2	of	of	ADP
gujaf-214	595	3	management	management	NOUN
gujaf-214	595	4	governance	governance	NOUN
gujaf-214	595	5	,	,	PUNCT
gujaf-214	595	6	(	(	PUNCT
gujaf-214	595	7	1	1	NUM
gujaf-214	595	8	)	)	PUNCT
gujaf-214	595	9	,	,	PUNCT
gujaf-214	595	10	17	17	NUM
gujaf-214	595	11	-	-	SYM
gujaf-214	595	12	36	36	NUM
gujaf-214	595	13	.	.	PUNCT
gujaf-214	595	14	yatim	yatim	PROPN
gujaf-214	595	15	,	,	PUNCT
gujaf-214	595	16	p.	p.	NOUN
gujaf-214	595	17	(	(	PUNCT
gujaf-214	595	18	2009	2009	NUM
gujaf-214	595	19	)	)	PUNCT
gujaf-214	595	20	.	.	PUNCT
gujaf-214	596	1	audit	audit	NOUN
gujaf-214	596	2	committee	committee	NOUN
gujaf-214	596	3	characteristics	characteristic	NOUN
gujaf-214	596	4	and	and	CCONJ
gujaf-214	596	5	risk	risk	NOUN
gujaf-214	596	6	management	management	NOUN
gujaf-214	596	7	ofmalaysian	ofmalaysian	ADJ
gujaf-214	596	8	listed	list	VERB
gujaf-214	596	9	firms	firm	NOUN
gujaf-214	596	10	.	.	PUNCT
gujaf-214	597	1	malaysian	malaysian	ADJ
gujaf-214	597	2	accounting	accounting	PROPN
gujaf-214	597	3	review	review	PROPN
gujaf-214	597	4	8	8	NUM
gujaf-214	597	5	(	(	PUNCT
gujaf-214	597	6	1	1	NUM
gujaf-214	597	7	)	)	PUNCT
gujaf-214	597	8	,	,	PUNCT
gujaf-214	597	9	19	19	NUM
gujaf-214	597	10	-	-	SYM
gujaf-214	597	11	36	36	NUM
gujaf-214	597	12	.	.	PUNCT
gujaf-214	598	1	yusuf	yusuf	PROPN
gujaf-214	598	2	,	,	PUNCT
gujaf-214	598	3	i.	i.	PROPN
gujaf-214	598	4	,	,	PUNCT
gujaf-214	598	5	aliyu	aliyu	PROPN
gujaf-214	598	6	,	,	PUNCT
gujaf-214	598	7	i.a	i.a	PROPN
gujaf-214	598	8	&	&	CCONJ
gujaf-214	598	9	al	al	PROPN
gujaf-214	598	10	-	-	PUNCT
gujaf-214	598	11	faryan	faryan	PROPN
gujaf-214	598	12	,	,	PUNCT
gujaf-214	598	13	m.a	m.a	PROPN
gujaf-214	598	14	.	.	PROPN
gujaf-214	598	15	(	(	PUNCT
gujaf-214	598	16	2023	2023	NUM
gujaf-214	598	17	)	)	PUNCT
gujaf-214	598	18	.	.	PUNCT
gujaf-214	599	1	board	board	NOUN
gujaf-214	599	2	risk	risk	NOUN
gujaf-214	599	3	committee	committee	NOUN
gujaf-214	599	4	composition	composition	NOUN
gujaf-214	599	5	and	and	CCONJ
gujaf-214	599	6	risk	risk	NOUN
gujaf-214	599	7	taking	taking	NOUN
gujaf-214	599	8	of	of	ADP
gujaf-214	599	9	deposit	deposit	NOUN
gujaf-214	599	10	money	money	NOUN
gujaf-214	599	11	banks	bank	NOUN
gujaf-214	599	12	in	in	ADP
gujaf-214	599	13	nigeria	nigeria	PROPN
gujaf-214	599	14	,	,	PUNCT
gujaf-214	599	15	cogent	cogent	NOUN
gujaf-214	599	16	business	business	NOUN
gujaf-214	599	17	&	&	CCONJ
gujaf-214	599	18	management	management	PROPN
gujaf-214	599	19	,	,	PUNCT
gujaf-214	599	20	10:1	10:1	NUM
gujaf-214	599	21	,	,	PUNCT
gujaf-214	599	22	2187884	2187884	NUM
gujaf-214	599	23	,	,	PUNCT
gujaf-214	599	24	doi	doi	NOUN
gujaf-214	599	25	:	:	PUNCT
gujaf-214	599	26	10.1080/23311975.2023.2187884	10.1080/23311975.2023.2187884	NUM
gujaf-214	599	27	zango	zango	NOUN
gujaf-214	599	28	,	,	PUNCT
gujaf-214	599	29	a.g	a.g	PROPN
gujaf-214	599	30	,	,	PUNCT
gujaf-214	599	31	kamardin	kamardin	NOUN
gujaf-214	599	32	,	,	PUNCT
gujaf-214	599	33	h.	h.	PROPN
gujaf-214	599	34	&	&	CCONJ
gujaf-214	599	35	ishak	ishak	PROPN
gujaf-214	599	36	,	,	PUNCT
gujaf-214	599	37	r.	r.	PROPN
gujaf-214	599	38	(	(	PUNCT
gujaf-214	599	39	2016	2016	NUM
gujaf-214	599	40	)	)	PUNCT
gujaf-214	599	41	.	.	PUNCT
gujaf-214	600	1	audit	audit	NOUN
gujaf-214	600	2	quality	quality	NOUN
gujaf-214	600	3	,	,	PUNCT
gujaf-214	600	4	board	board	NOUN
gujaf-214	600	5	gender	gender	NOUN
gujaf-214	600	6	and	and	CCONJ
gujaf-214	600	7	financial	financial	ADJ
gujaf-214	600	8	risk	risk	NOUN
gujaf-214	600	9	disclosure	disclosure	NOUN
gujaf-214	600	10	.	.	PUNCT
gujaf-214	601	1	international	international	ADJ
gujaf-214	601	2	journal	journal	PROPN
gujaf-214	601	3	of	of	ADP
gujaf-214	601	4	economics	economic	NOUN
gujaf-214	601	5	and	and	CCONJ
gujaf-214	601	6	financial	financial	ADJ
gujaf-214	601	7	issues	issue	NOUN
gujaf-214	601	8	,	,	PUNCT
gujaf-214	601	9	6(s4	6(s4	NUM
gujaf-214	601	10	)	)	PUNCT
gujaf-214	601	11	55	55	NUM
gujaf-214	601	12	-	-	SYM
gujaf-214	601	13	61	61	NUM