id	sid	tid	token	lemma	pos
gujaf-248	1	1	i	i	PRON
gujaf-248	1	2	gusau	gusau	PROPN
gujaf-248	1	3	journal	journal	NOUN
gujaf-248	1	4	of	of	ADP
gujaf-248	1	5	accounting	accounting	NOUN
gujaf-248	1	6	and	and	CCONJ
gujaf-248	1	7	finance	finance	NOUN
gujaf-248	1	8	(	(	PUNCT
gujaf-248	1	9	gujaf	gujaf	NOUN
gujaf-248	1	10	)	)	PUNCT
gujaf-248	1	11	vol	vol	NOUN
gujaf-248	1	12	.	.	NOUN
gujaf-248	1	13	4	4	NUM
gujaf-248	1	14	issue	issue	NOUN
gujaf-248	1	15	2	2	NUM
gujaf-248	1	16	,	,	PUNCT
gujaf-248	1	17	october	october	PROPN
gujaf-248	1	18	,	,	PUNCT
gujaf-248	1	19	2023	2023	NUM
gujaf-248	1	20	issn	issn	X
gujaf-248	1	21	:	:	PUNCT
gujaf-248	1	22	2756	2756	NUM
gujaf-248	1	23	-	-	PUNCT
gujaf-248	1	24	665x	665x	NOUN
gujaf-248	1	25	a	a	DET
gujaf-248	1	26	publication	publication	NOUN
gujaf-248	1	27	of	of	ADP
gujaf-248	1	28	department	department	NOUN
gujaf-248	1	29	of	of	ADP
gujaf-248	1	30	accounting	accounting	NOUN
gujaf-248	1	31	and	and	CCONJ
gujaf-248	1	32	finance	finance	NOUN
gujaf-248	1	33	,	,	PUNCT
gujaf-248	1	34	faculty	faculty	NOUN
gujaf-248	1	35	of	of	ADP
gujaf-248	1	36	management	management	NOUN
gujaf-248	1	37	and	and	CCONJ
gujaf-248	1	38	social	social	ADJ
gujaf-248	1	39	sciences	science	NOUN
gujaf-248	1	40	,	,	PUNCT
gujaf-248	1	41	federal	federal	ADJ
gujaf-248	1	42	university	university	NOUN
gujaf-248	1	43	gusau	gusau	NOUN
gujaf-248	1	44	,	,	PUNCT
gujaf-248	1	45	zamfara	zamfara	PROPN
gujaf-248	1	46	state	state	PROPN
gujaf-248	1	47	-nigeria	-nigeria	PROPN
gujaf-248	1	48	ii	ii	PROPN
gujaf-248	1	49	©	©	PROPN
gujaf-248	1	50	department	department	PROPN
gujaf-248	1	51	of	of	ADP
gujaf-248	1	52	accounting	accounting	NOUN
gujaf-248	1	53	and	and	CCONJ
gujaf-248	1	54	finance	finance	NOUN
gujaf-248	1	55	,	,	PUNCT
gujaf-248	1	56	2023	2023	NUM
gujaf-248	1	57	vol	vol	NOUN
gujaf-248	1	58	.	.	NOUN
gujaf-248	1	59	4	4	NUM
gujaf-248	1	60	issue	issue	NOUN
gujaf-248	1	61	2	2	NUM
gujaf-248	1	62	october	october	PROPN
gujaf-248	1	63	,	,	PUNCT
gujaf-248	1	64	2023	2023	NUM
gujaf-248	1	65	issn	issn	X
gujaf-248	1	66	:	:	PUNCT
gujaf-248	1	67	2756	2756	NUM
gujaf-248	1	68	-	-	PUNCT
gujaf-248	1	69	665x	665x	NOUN
gujaf-248	1	70	a	a	DET
gujaf-248	1	71	publication	publication	NOUN
gujaf-248	1	72	of	of	ADP
gujaf-248	1	73	department	department	NOUN
gujaf-248	1	74	of	of	ADP
gujaf-248	1	75	accounting	accounting	NOUN
gujaf-248	1	76	and	and	CCONJ
gujaf-248	1	77	finance	finance	NOUN
gujaf-248	1	78	,	,	PUNCT
gujaf-248	1	79	faculty	faculty	NOUN
gujaf-248	1	80	of	of	ADP
gujaf-248	1	81	management	management	NOUN
gujaf-248	1	82	and	and	CCONJ
gujaf-248	1	83	social	social	ADJ
gujaf-248	1	84	sciences	science	NOUN
gujaf-248	1	85	,	,	PUNCT
gujaf-248	1	86	federal	federal	ADJ
gujaf-248	1	87	university	university	NOUN
gujaf-248	1	88	gusau	gusau	NOUN
gujaf-248	1	89	,	,	PUNCT
gujaf-248	1	90	zamfara	zamfara	PROPN
gujaf-248	1	91	state	state	NOUN
gujaf-248	1	92	-nigeria	-nigeria	PROPN
gujaf-248	1	93	all	all	DET
gujaf-248	1	94	rights	right	NOUN
gujaf-248	1	95	reserved	reserve	VERB
gujaf-248	1	96	except	except	SCONJ
gujaf-248	1	97	for	for	ADP
gujaf-248	1	98	academic	academic	ADJ
gujaf-248	1	99	purposes	purpose	NOUN
gujaf-248	1	100	no	no	DET
gujaf-248	1	101	part	part	NOUN
gujaf-248	1	102	or	or	CCONJ
gujaf-248	1	103	whole	whole	NOUN
gujaf-248	1	104	of	of	ADP
gujaf-248	1	105	this	this	DET
gujaf-248	1	106	publication	publication	NOUN
gujaf-248	1	107	is	be	AUX
gujaf-248	1	108	allowed	allow	VERB
gujaf-248	1	109	to	to	PART
gujaf-248	1	110	be	be	AUX
gujaf-248	1	111	reproduced	reproduce	VERB
gujaf-248	1	112	,	,	PUNCT
gujaf-248	1	113	stored	store	VERB
gujaf-248	1	114	in	in	ADP
gujaf-248	1	115	a	a	DET
gujaf-248	1	116	retrieval	retrieval	NOUN
gujaf-248	1	117	system	system	NOUN
gujaf-248	1	118	or	or	CCONJ
gujaf-248	1	119	transmitted	transmit	VERB
gujaf-248	1	120	in	in	ADP
gujaf-248	1	121	any	any	DET
gujaf-248	1	122	form	form	NOUN
gujaf-248	1	123	or	or	CCONJ
gujaf-248	1	124	by	by	ADP
gujaf-248	1	125	any	any	DET
gujaf-248	1	126	means	mean	NOUN
gujaf-248	1	127	be	be	AUX
gujaf-248	1	128	it	it	PRON
gujaf-248	1	129	mechanical	mechanical	ADJ
gujaf-248	1	130	,	,	PUNCT
gujaf-248	1	131	electrical	electrical	ADJ
gujaf-248	1	132	,	,	PUNCT
gujaf-248	1	133	photocopying	photocopying	NOUN
gujaf-248	1	134	,	,	PUNCT
gujaf-248	1	135	recording	recording	NOUN
gujaf-248	1	136	or	or	CCONJ
gujaf-248	1	137	otherwise	otherwise	ADV
gujaf-248	1	138	,	,	PUNCT
gujaf-248	1	139	without	without	ADP
gujaf-248	1	140	prior	prior	ADJ
gujaf-248	1	141	permission	permission	NOUN
gujaf-248	1	142	of	of	ADP
gujaf-248	1	143	the	the	DET
gujaf-248	1	144	copyright	copyright	NOUN
gujaf-248	1	145	owner	owner	NOUN
gujaf-248	1	146	.	.	PUNCT
gujaf-248	2	1	published	publish	VERB
gujaf-248	2	2	and	and	CCONJ
gujaf-248	2	3	printed	print	VERB
gujaf-248	2	4	by	by	ADP
gujaf-248	2	5	:	:	PUNCT
gujaf-248	2	6	ahmadu	ahmadu	PROPN
gujaf-248	2	7	bello	bello	PROPN
gujaf-248	2	8	university	university	PROPN
gujaf-248	2	9	press	press	NOUN
gujaf-248	2	10	limited	limit	VERB
gujaf-248	2	11	,	,	PUNCT
gujaf-248	2	12	zaria	zaria	PROPN
gujaf-248	2	13	kaduna	kaduna	PROPN
gujaf-248	2	14	state	state	PROPN
gujaf-248	2	15	,	,	PUNCT
gujaf-248	2	16	nigeria	nigeria	PROPN
gujaf-248	2	17	.	.	PUNCT
gujaf-248	3	1	tel	tel	ADP
gujaf-248	3	2	:	:	PUNCT
gujaf-248	3	3	08065949711	08065949711	NUM
gujaf-248	3	4	,	,	PUNCT
gujaf-248	3	5	069	069	NUM
gujaf-248	3	6	-	-	SYM
gujaf-248	3	7	879121	879121	NUM
gujaf-248	3	8	e	e	NOUN
gujaf-248	3	9	-	-	NOUN
gujaf-248	3	10	mail	mail	NOUN
gujaf-248	3	11	:	:	PUNCT
gujaf-248	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-248	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-248	4	1	website	website	NOUN
gujaf-248	4	2	:	:	PUNCT
gujaf-248	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-248	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-248	4	5	iii	iii	PROPN
gujaf-248	4	6	editorial	editorial	PROPN
gujaf-248	4	7	board	board	NOUN
gujaf-248	4	8	editor	editor	NOUN
gujaf-248	4	9	-	-	PUNCT
gujaf-248	4	10	in	in	ADP
gujaf-248	4	11	-	-	PUNCT
gujaf-248	4	12	chief	chief	NOUN
gujaf-248	4	13	:	:	PUNCT
gujaf-248	4	14	prof	prof	PROPN
gujaf-248	4	15	.	.	PUNCT
gujaf-248	4	16	shehu	shehu	PROPN
gujaf-248	4	17	usman	usman	PROPN
gujaf-248	4	18	hassan	hassan	PROPN
gujaf-248	4	19	department	department	PROPN
gujaf-248	4	20	of	of	ADP
gujaf-248	4	21	accounting	accounting	PROPN
gujaf-248	4	22	,	,	PUNCT
gujaf-248	4	23	federal	federal	ADJ
gujaf-248	4	24	university	university	PROPN
gujaf-248	4	25	of	of	ADP
gujaf-248	4	26	kashere	kashere	PROPN
gujaf-248	4	27	,	,	PUNCT
gujaf-248	4	28	gombe	gombe	ADJ
gujaf-248	4	29	state	state	NOUN
gujaf-248	4	30	.	.	PUNCT
gujaf-248	5	1	associate	associate	NOUN
gujaf-248	5	2	editor	editor	NOUN
gujaf-248	5	3	:	:	PUNCT
gujaf-248	5	4	dr	dr	PROPN
gujaf-248	5	5	.	.	PROPN
gujaf-248	5	6	muhammad	muhammad	PROPN
gujaf-248	5	7	mustapha	mustapha	PROPN
gujaf-248	5	8	bagudo	bagudo	PROPN
gujaf-248	5	9	department	department	PROPN
gujaf-248	5	10	of	of	ADP
gujaf-248	5	11	accounting	accounting	PROPN
gujaf-248	5	12	,	,	PUNCT
gujaf-248	5	13	ahmadu	ahmadu	PROPN
gujaf-248	5	14	bello	bello	PROPN
gujaf-248	5	15	university	university	PROPN
gujaf-248	5	16	zaria	zaria	PROPN
gujaf-248	5	17	,	,	PUNCT
gujaf-248	5	18	kaduna	kaduna	PROPN
gujaf-248	5	19	state	state	PROPN
gujaf-248	5	20	.	.	PUNCT
gujaf-248	6	1	managing	manage	VERB
gujaf-248	6	2	editor	editor	NOUN
gujaf-248	6	3	:	:	PUNCT
gujaf-248	6	4	umar	umar	PROPN
gujaf-248	6	5	farouk	farouk	PROPN
gujaf-248	6	6	abdulkarim	abdulkarim	PROPN
gujaf-248	6	7	department	department	PROPN
gujaf-248	6	8	of	of	ADP
gujaf-248	6	9	accounting	accounting	NOUN
gujaf-248	6	10	and	and	CCONJ
gujaf-248	6	11	finance	finance	NOUN
gujaf-248	6	12	,	,	PUNCT
gujaf-248	6	13	federal	federal	ADJ
gujaf-248	6	14	university	university	NOUN
gujaf-248	6	15	gusau	gusau	PROPN
gujaf-248	6	16	,	,	PUNCT
gujaf-248	6	17	zamfara	zamfara	PROPN
gujaf-248	6	18	state	state	PROPN
gujaf-248	6	19	.	.	PUNCT
gujaf-248	7	1	editorial	editorial	PROPN
gujaf-248	7	2	board	board	NOUN
gujaf-248	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-248	7	4	modu	modu	PROPN
gujaf-248	7	5	kumshe	kumshe	PROPN
gujaf-248	7	6	department	department	PROPN
gujaf-248	7	7	of	of	ADP
gujaf-248	7	8	accounting	accounting	PROPN
gujaf-248	7	9	,	,	PUNCT
gujaf-248	7	10	university	university	NOUN
gujaf-248	7	11	of	of	ADP
gujaf-248	7	12	maiduguri	maiduguri	PROPN
gujaf-248	7	13	,	,	PUNCT
gujaf-248	7	14	borno	borno	PROPN
gujaf-248	7	15	state	state	PROPN
gujaf-248	7	16	.	.	PUNCT
gujaf-248	8	1	prof	prof	PROPN
gujaf-248	8	2	ugochukwu	ugochukwu	PROPN
gujaf-248	8	3	c.	c.	PROPN
gujaf-248	8	4	nzewi	nzewi	VERB
gujaf-248	8	5	department	department	PROPN
gujaf-248	8	6	of	of	ADP
gujaf-248	8	7	accounting	accounting	PROPN
gujaf-248	8	8	,	,	PUNCT
gujaf-248	8	9	paul	paul	PROPN
gujaf-248	8	10	university	university	PROPN
gujaf-248	8	11	awka	awka	NOUN
gujaf-248	8	12	,	,	PUNCT
gujaf-248	8	13	anambra	anambra	PROPN
gujaf-248	8	14	state	state	PROPN
gujaf-248	8	15	.	.	PUNCT
gujaf-248	9	1	prof	prof	PROPN
gujaf-248	9	2	kabir	kabir	PROPN
gujaf-248	9	3	tahir	tahir	PROPN
gujaf-248	9	4	hamid	hamid	PROPN
gujaf-248	9	5	department	department	PROPN
gujaf-248	9	6	of	of	ADP
gujaf-248	9	7	accounting	accounting	PROPN
gujaf-248	9	8	,	,	PUNCT
gujaf-248	9	9	bayero	bayero	PROPN
gujaf-248	9	10	university	university	PROPN
gujaf-248	9	11	,	,	PUNCT
gujaf-248	9	12	kano	kano	PROPN
gujaf-248	9	13	,	,	PUNCT
gujaf-248	9	14	kano	kano	PROPN
gujaf-248	9	15	state	state	PROPN
gujaf-248	9	16	.	.	PUNCT
gujaf-248	10	1	prof	prof	PROPN
gujaf-248	10	2	.	.	PUNCT
gujaf-248	11	1	ekoja	ekoja	PROPN
gujaf-248	11	2	b.	b.	PROPN
gujaf-248	11	3	ekoja	ekoja	PROPN
gujaf-248	11	4	department	department	PROPN
gujaf-248	11	5	of	of	ADP
gujaf-248	11	6	accounting	accounting	PROPN
gujaf-248	11	7	,	,	PUNCT
gujaf-248	11	8	university	university	PROPN
gujaf-248	11	9	of	of	ADP
gujaf-248	11	10	jos	jos	PROPN
gujaf-248	11	11	.	.	PROPN
gujaf-248	11	12	prof	prof	PROPN
gujaf-248	11	13	.	.	PUNCT
gujaf-248	12	1	clifford	clifford	PROPN
gujaf-248	12	2	ofurum	ofurum	PROPN
gujaf-248	12	3	department	department	PROPN
gujaf-248	12	4	of	of	ADP
gujaf-248	12	5	accounting	accounting	PROPN
gujaf-248	12	6	,	,	PUNCT
gujaf-248	12	7	university	university	NOUN
gujaf-248	12	8	of	of	ADP
gujaf-248	12	9	portharcourt	portharcourt	PROPN
gujaf-248	12	10	,	,	PUNCT
gujaf-248	12	11	rivers	river	NOUN
gujaf-248	12	12	state	state	PROPN
gujaf-248	12	13	.	.	PUNCT
gujaf-248	13	1	prof	prof	PROPN
gujaf-248	13	2	.	.	PUNCT
gujaf-248	14	1	ahmad	ahmad	PROPN
gujaf-248	14	2	bello	bello	PROPN
gujaf-248	14	3	dogarawa	dogarawa	PROPN
gujaf-248	14	4	department	department	PROPN
gujaf-248	14	5	of	of	ADP
gujaf-248	14	6	accounting	accounting	NOUN
gujaf-248	14	7	,	,	PUNCT
gujaf-248	14	8	ahmadu	ahmadu	PROPN
gujaf-248	14	9	bello	bello	PROPN
gujaf-248	14	10	university	university	PROPN
gujaf-248	14	11	zaria	zaria	PROPN
gujaf-248	14	12	.	.	PUNCT
gujaf-248	15	1	prof	prof	PROPN
gujaf-248	15	2	.	.	PUNCT
gujaf-248	16	1	yusuf	yusuf	PROPN
gujaf-248	16	2	.	.	PUNCT
gujaf-248	17	1	b.	b.	PROPN
gujaf-248	17	2	rahman	rahman	PROPN
gujaf-248	17	3	department	department	PROPN
gujaf-248	17	4	of	of	ADP
gujaf-248	17	5	accounting	accounting	PROPN
gujaf-248	17	6	,	,	PUNCT
gujaf-248	17	7	lagos	lagos	NOUN
gujaf-248	17	8	state	state	PROPN
gujaf-248	17	9	university	university	PROPN
gujaf-248	17	10	,	,	PUNCT
gujaf-248	17	11	lagos	lagos	NOUN
gujaf-248	17	12	state	state	NOUN
gujaf-248	17	13	.	.	PUNCT
gujaf-248	18	1	prof	prof	PROPN
gujaf-248	18	2	.	.	PUNCT
gujaf-248	19	1	suleiman	suleiman	PROPN
gujaf-248	19	2	a.	a.	PROPN
gujaf-248	19	3	s.	s.	PROPN
gujaf-248	19	4	aruwa	aruwa	PROPN
gujaf-248	19	5	department	department	PROPN
gujaf-248	19	6	of	of	ADP
gujaf-248	19	7	accounting	accounting	PROPN
gujaf-248	19	8	,	,	PUNCT
gujaf-248	19	9	nasarawa	nasarawa	PROPN
gujaf-248	19	10	state	state	PROPN
gujaf-248	19	11	university	university	PROPN
gujaf-248	19	12	,	,	PUNCT
gujaf-248	19	13	keffi	keffi	PROPN
gujaf-248	19	14	,	,	PUNCT
gujaf-248	19	15	nasarawa	nasarawa	PROPN
gujaf-248	19	16	state	state	PROPN
gujaf-248	19	17	.	.	PUNCT
gujaf-248	20	1	prof	prof	PROPN
gujaf-248	20	2	.	.	PUNCT
gujaf-248	21	1	muhammad	muhammad	PROPN
gujaf-248	21	2	junaidu	junaidu	PROPN
gujaf-248	21	3	kurawa	kurawa	PROPN
gujaf-248	21	4	iv	iv	PROPN
gujaf-248	22	1	department	department	PROPN
gujaf-248	22	2	of	of	ADP
gujaf-248	22	3	accounting	accounting	PROPN
gujaf-248	22	4	,	,	PUNCT
gujaf-248	22	5	bayero	bayero	PROPN
gujaf-248	22	6	university	university	PROPN
gujaf-248	22	7	kano	kano	PROPN
gujaf-248	22	8	,	,	PUNCT
gujaf-248	22	9	kano	kano	PROPN
gujaf-248	22	10	state	state	PROPN
gujaf-248	22	11	.	.	PUNCT
gujaf-248	23	1	prof	prof	PROPN
gujaf-248	23	2	.	.	PUNCT
gujaf-248	24	1	muhammad	muhammad	PROPN
gujaf-248	24	2	habibu	habibu	ADJ
gujaf-248	24	3	sabari	sabari	PROPN
gujaf-248	24	4	department	department	PROPN
gujaf-248	24	5	of	of	ADP
gujaf-248	24	6	accounting	accounting	NOUN
gujaf-248	24	7	,	,	PUNCT
gujaf-248	24	8	ahmadu	ahmadu	PROPN
gujaf-248	24	9	bello	bello	PROPN
gujaf-248	24	10	university	university	PROPN
gujaf-248	24	11	,	,	PUNCT
gujaf-248	24	12	zaria	zaria	PROPN
gujaf-248	24	13	.	.	PUNCT
gujaf-248	24	14	prof	prof	PROPN
gujaf-248	24	15	.	.	PUNCT
gujaf-248	25	1	okpanachi	okpanachi	PROPN
gujaf-248	25	2	joshua	joshua	PROPN
gujaf-248	25	3	department	department	PROPN
gujaf-248	25	4	of	of	ADP
gujaf-248	25	5	accounting	accounting	NOUN
gujaf-248	25	6	and	and	CCONJ
gujaf-248	25	7	management	management	NOUN
gujaf-248	25	8	,	,	PUNCT
gujaf-248	25	9	nigerian	nigerian	ADJ
gujaf-248	25	10	defence	defence	PROPN
gujaf-248	25	11	academy	academy	PROPN
gujaf-248	25	12	,	,	PUNCT
gujaf-248	25	13	kaduna	kaduna	PROPN
gujaf-248	25	14	.	.	PROPN
gujaf-248	25	15	prof	prof	PROPN
gujaf-248	25	16	.	.	PUNCT
gujaf-248	26	1	hassan	hassan	PROPN
gujaf-248	26	2	ibrahim	ibrahim	PROPN
gujaf-248	26	3	department	department	PROPN
gujaf-248	26	4	of	of	ADP
gujaf-248	26	5	accounting	accounting	PROPN
gujaf-248	26	6	,	,	PUNCT
gujaf-248	26	7	ibb	ibb	NOUN
gujaf-248	26	8	university	university	NOUN
gujaf-248	26	9	,	,	PUNCT
gujaf-248	26	10	lapai	lapai	NOUN
gujaf-248	26	11	,	,	PUNCT
gujaf-248	26	12	niger	niger	NOUN
gujaf-248	26	13	state	state	NOUN
gujaf-248	26	14	.	.	PUNCT
gujaf-248	27	1	prof	prof	PROPN
gujaf-248	27	2	.	.	PUNCT
gujaf-248	28	1	ifeoma	ifeoma	PROPN
gujaf-248	28	2	mary	mary	PROPN
gujaf-248	28	3	okwo	okwo	PROPN
gujaf-248	28	4	department	department	PROPN
gujaf-248	28	5	of	of	ADP
gujaf-248	28	6	accounting	accounting	PROPN
gujaf-248	28	7	,	,	PUNCT
gujaf-248	28	8	enugu	enugu	PROPN
gujaf-248	28	9	state	state	PROPN
gujaf-248	28	10	university	university	PROPN
gujaf-248	28	11	of	of	ADP
gujaf-248	28	12	science	science	NOUN
gujaf-248	28	13	and	and	CCONJ
gujaf-248	28	14	technology	technology	NOUN
gujaf-248	28	15	,	,	PUNCT
gujaf-248	28	16	enugu	enugu	PROPN
gujaf-248	28	17	state	state	PROPN
gujaf-248	28	18	.	.	PUNCT
gujaf-248	29	1	prof	prof	PROPN
gujaf-248	29	2	.	.	PROPN
gujaf-248	30	1	aminu	aminu	PROPN
gujaf-248	30	2	isah	isah	PROPN
gujaf-248	30	3	department	department	PROPN
gujaf-248	30	4	of	of	ADP
gujaf-248	30	5	accounting	accounting	PROPN
gujaf-248	30	6	,	,	PUNCT
gujaf-248	30	7	bayero	bayero	PROPN
gujaf-248	30	8	university	university	PROPN
gujaf-248	30	9	,	,	PUNCT
gujaf-248	30	10	kano	kano	PROPN
gujaf-248	30	11	,	,	PUNCT
gujaf-248	30	12	kano	kano	PROPN
gujaf-248	30	13	state	state	PROPN
gujaf-248	30	14	.	.	PUNCT
gujaf-248	31	1	prof	prof	PROPN
gujaf-248	31	2	.	.	PUNCT
gujaf-248	32	1	ahmadu	ahmadu	PROPN
gujaf-248	32	2	bello	bello	PROPN
gujaf-248	32	3	department	department	PROPN
gujaf-248	32	4	of	of	ADP
gujaf-248	32	5	accounting	accounting	NOUN
gujaf-248	32	6	,	,	PUNCT
gujaf-248	32	7	ahmadu	ahmadu	PROPN
gujaf-248	32	8	bello	bello	PROPN
gujaf-248	32	9	university	university	PROPN
gujaf-248	32	10	,	,	PUNCT
gujaf-248	32	11	zaria	zaria	PROPN
gujaf-248	32	12	.	.	PUNCT
gujaf-248	33	1	prof	prof	PROPN
gujaf-248	33	2	.	.	PUNCT
gujaf-248	34	1	musa	musa	PROPN
gujaf-248	34	2	yelwa	yelwa	PROPN
gujaf-248	34	3	abubakar	abubakar	PROPN
gujaf-248	34	4	department	department	PROPN
gujaf-248	34	5	of	of	ADP
gujaf-248	34	6	accounting	accounting	PROPN
gujaf-248	34	7	,	,	PUNCT
gujaf-248	34	8	usmanu	usmanu	PROPN
gujaf-248	34	9	danfodiyo	danfodiyo	PROPN
gujaf-248	34	10	university	university	PROPN
gujaf-248	34	11	,	,	PUNCT
gujaf-248	34	12	sokoto	sokoto	PROPN
gujaf-248	34	13	state	state	PROPN
gujaf-248	34	14	.	.	PUNCT
gujaf-248	35	1	prof	prof	PROPN
gujaf-248	35	2	.	.	PUNCT
gujaf-248	36	1	salisu	salisu	PROPN
gujaf-248	36	2	abubakar	abubakar	PROPN
gujaf-248	36	3	department	department	PROPN
gujaf-248	36	4	of	of	ADP
gujaf-248	36	5	accounting	accounting	NOUN
gujaf-248	36	6	,	,	PUNCT
gujaf-248	36	7	ahmadu	ahmadu	PROPN
gujaf-248	36	8	bello	bello	PROPN
gujaf-248	36	9	university	university	PROPN
gujaf-248	36	10	zaria	zaria	PROPN
gujaf-248	36	11	,	,	PUNCT
gujaf-248	36	12	kaduna	kaduna	PROPN
gujaf-248	36	13	state	state	PROPN
gujaf-248	36	14	.	.	PUNCT
gujaf-248	37	1	prof	prof	PROPN
gujaf-248	37	2	.	.	PUNCT
gujaf-248	38	1	isaq	isaq	PROPN
gujaf-248	38	2	alhaji	alhaji	PROPN
gujaf-248	38	3	samaila	samaila	PROPN
gujaf-248	38	4	department	department	PROPN
gujaf-248	38	5	of	of	ADP
gujaf-248	38	6	accounting	accounting	PROPN
gujaf-248	38	7	,	,	PUNCT
gujaf-248	38	8	bayero	bayero	PROPN
gujaf-248	38	9	university	university	NOUN
gujaf-248	38	10	,	,	PUNCT
gujaf-248	38	11	kano	kano	PROPN
gujaf-248	38	12	state	state	PROPN
gujaf-248	38	13	.	.	PUNCT
gujaf-248	39	1	dr	dr	PROPN
gujaf-248	39	2	.	.	PROPN
gujaf-248	39	3	fatima	fatima	PROPN
gujaf-248	39	4	alfa	alfa	PROPN
gujaf-248	39	5	department	department	PROPN
gujaf-248	39	6	of	of	ADP
gujaf-248	39	7	accounting	accounting	PROPN
gujaf-248	39	8	,	,	PUNCT
gujaf-248	39	9	university	university	NOUN
gujaf-248	39	10	of	of	ADP
gujaf-248	39	11	maiduguri	maiduguri	PROPN
gujaf-248	39	12	,	,	PUNCT
gujaf-248	39	13	borno	borno	PROPN
gujaf-248	39	14	state	state	PROPN
gujaf-248	39	15	.	.	PUNCT
gujaf-248	40	1	dr	dr	PROPN
gujaf-248	40	2	.	.	PROPN
gujaf-248	40	3	sunusi	sunusi	PROPN
gujaf-248	40	4	sa'ad	sa'ad	PROPN
gujaf-248	40	5	ahmad	ahmad	PROPN
gujaf-248	40	6	department	department	PROPN
gujaf-248	40	7	of	of	ADP
gujaf-248	40	8	accounting	accounting	PROPN
gujaf-248	40	9	,	,	PUNCT
gujaf-248	40	10	federal	federal	ADJ
gujaf-248	40	11	university	university	NOUN
gujaf-248	40	12	dutse	dutse	NOUN
gujaf-248	40	13	,	,	PUNCT
gujaf-248	40	14	jigawa	jigawa	PROPN
gujaf-248	40	15	state	state	PROPN
gujaf-248	40	16	.	.	PUNCT
gujaf-248	41	1	dr	dr	PROPN
gujaf-248	41	2	.	.	PROPN
gujaf-248	41	3	nasiru	nasiru	PROPN
gujaf-248	41	4	a.	a.	PROPN
gujaf-248	41	5	ka’oje	ka’oje	PROPN
gujaf-248	41	6	department	department	PROPN
gujaf-248	41	7	of	of	ADP
gujaf-248	41	8	accounting	accounting	PROPN
gujaf-248	41	9	,	,	PUNCT
gujaf-248	41	10	usmanu	usmanu	PROPN
gujaf-248	41	11	danfodiyo	danfodiyo	PROPN
gujaf-248	41	12	university	university	PROPN
gujaf-248	41	13	sokoto	sokoto	PROPN
gujaf-248	41	14	state	state	PROPN
gujaf-248	41	15	.	.	PUNCT
gujaf-248	42	1	dr	dr	PROPN
gujaf-248	42	2	.	.	PROPN
gujaf-248	42	3	aminu	aminu	PROPN
gujaf-248	42	4	abdullahi	abdullahi	PROPN
gujaf-248	42	5	v	v	PROPN
gujaf-248	42	6	department	department	PROPN
gujaf-248	42	7	of	of	ADP
gujaf-248	42	8	accounting	accounting	PROPN
gujaf-248	42	9	,	,	PUNCT
gujaf-248	42	10	usmanu	usmanu	PROPN
gujaf-248	42	11	danfodiyo	danfodiyo	PROPN
gujaf-248	42	12	university	university	PROPN
gujaf-248	42	13	sokoto	sokoto	PROPN
gujaf-248	42	14	,	,	PUNCT
gujaf-248	42	15	state	state	PROPN
gujaf-248	42	16	.	.	PUNCT
gujaf-248	43	1	dr	dr	PROPN
gujaf-248	43	2	.	.	PROPN
gujaf-248	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-248	43	4	yahaya	yahaya	PROPN
gujaf-248	43	5	department	department	PROPN
gujaf-248	43	6	of	of	ADP
gujaf-248	43	7	accounting	accounting	PROPN
gujaf-248	43	8	,	,	PUNCT
gujaf-248	43	9	nigerian	nigerian	ADJ
gujaf-248	43	10	defence	defence	PROPN
gujaf-248	43	11	academy	academy	PROPN
gujaf-248	43	12	,	,	PUNCT
gujaf-248	43	13	kaduna	kaduna	PROPN
gujaf-248	43	14	state	state	PROPN
gujaf-248	43	15	.	.	PUNCT
gujaf-248	44	1	dr	dr	PROPN
gujaf-248	44	2	.	.	PROPN
gujaf-248	44	3	saidu	saidu	PROPN
gujaf-248	44	4	adamu	adamu	PROPN
gujaf-248	44	5	department	department	PROPN
gujaf-248	44	6	of	of	ADP
gujaf-248	44	7	accounting	accounting	PROPN
gujaf-248	44	8	,	,	PUNCT
gujaf-248	44	9	federal	federal	ADJ
gujaf-248	44	10	university	university	PROPN
gujaf-248	44	11	of	of	ADP
gujaf-248	44	12	kashere	kashere	PROPN
gujaf-248	44	13	,	,	PUNCT
gujaf-248	44	14	gombe	gombe	ADJ
gujaf-248	44	15	state	state	NOUN
gujaf-248	44	16	.	.	PUNCT
gujaf-248	45	1	dr	dr	PROPN
gujaf-248	45	2	.	.	PROPN
gujaf-248	45	3	nasiru	nasiru	PROPN
gujaf-248	45	4	yunusa	yunusa	PROPN
gujaf-248	45	5	department	department	PROPN
gujaf-248	45	6	of	of	ADP
gujaf-248	45	7	accounting	accounting	NOUN
gujaf-248	45	8	,	,	PUNCT
gujaf-248	45	9	ahmadu	ahmadu	PROPN
gujaf-248	45	10	bello	bello	PROPN
gujaf-248	45	11	university	university	PROPN
gujaf-248	45	12	zaria	zaria	PROPN
gujaf-248	45	13	.	.	PUNCT
gujaf-248	46	1	dr	dr	PROPN
gujaf-248	46	2	.	.	PROPN
gujaf-248	46	3	aisha	aisha	PROPN
gujaf-248	46	4	nuhu	nuhu	PROPN
gujaf-248	46	5	muhammad	muhammad	PROPN
gujaf-248	46	6	department	department	PROPN
gujaf-248	46	7	of	of	ADP
gujaf-248	46	8	accounting	accounting	PROPN
gujaf-248	46	9	,	,	PUNCT
gujaf-248	46	10	ahmadu	ahmadu	PROPN
gujaf-248	46	11	bello	bello	PROPN
gujaf-248	46	12	university	university	PROPN
gujaf-248	46	13	zaria	zaria	PROPN
gujaf-248	46	14	.	.	PUNCT
gujaf-248	47	1	dr	dr	PROPN
gujaf-248	47	2	.	.	PROPN
gujaf-248	47	3	lawal	lawal	PROPN
gujaf-248	47	4	muhammad	muhammad	PROPN
gujaf-248	47	5	department	department	PROPN
gujaf-248	47	6	of	of	ADP
gujaf-248	47	7	accounting	accounting	PROPN
gujaf-248	47	8	,	,	PUNCT
gujaf-248	47	9	ahmadu	ahmadu	PROPN
gujaf-248	47	10	bello	bello	PROPN
gujaf-248	47	11	university	university	PROPN
gujaf-248	47	12	zaria	zaria	PROPN
gujaf-248	47	13	.	.	PUNCT
gujaf-248	48	1	dr	dr	PROPN
gujaf-248	48	2	.	.	PROPN
gujaf-248	48	3	farouk	farouk	PROPN
gujaf-248	48	4	adeza	adeza	PROPN
gujaf-248	48	5	school	school	NOUN
gujaf-248	48	6	of	of	ADP
gujaf-248	48	7	business	business	NOUN
gujaf-248	48	8	and	and	CCONJ
gujaf-248	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-248	48	10	,	,	PUNCT
gujaf-248	48	11	american	american	PROPN
gujaf-248	48	12	university	university	PROPN
gujaf-248	48	13	of	of	ADP
gujaf-248	48	14	nigeria	nigeria	PROPN
gujaf-248	48	15	,	,	PUNCT
gujaf-248	48	16	yola	yola	PROPN
gujaf-248	48	17	.	.	PUNCT
gujaf-248	49	1	dr	dr	PROPN
gujaf-248	49	2	.	.	PROPN
gujaf-248	49	3	bashir	bashir	PROPN
gujaf-248	49	4	umar	umar	PROPN
gujaf-248	49	5	farouk	farouk	PROPN
gujaf-248	49	6	department	department	PROPN
gujaf-248	49	7	of	of	ADP
gujaf-248	49	8	economics	economic	NOUN
gujaf-248	49	9	,	,	PUNCT
gujaf-248	49	10	federal	federal	ADJ
gujaf-248	49	11	university	university	NOUN
gujaf-248	49	12	gusau	gusau	PROPN
gujaf-248	49	13	,	,	PUNCT
gujaf-248	49	14	zamfara	zamfara	PROPN
gujaf-248	49	15	state	state	PROPN
gujaf-248	49	16	.	.	PUNCT
gujaf-248	50	1	dr	dr	PROPN
gujaf-248	50	2	emmanuel	emmanuel	PROPN
gujaf-248	50	3	omokhuale	omokhuale	PROPN
gujaf-248	50	4	department	department	PROPN
gujaf-248	50	5	of	of	ADP
gujaf-248	50	6	mathematics	mathematics	PROPN
gujaf-248	50	7	,	,	PUNCT
gujaf-248	50	8	federal	federal	ADJ
gujaf-248	50	9	university	university	NOUN
gujaf-248	50	10	gusau	gusau	NOUN
gujaf-248	50	11	,	,	PUNCT
gujaf-248	50	12	zamfara	zamfara	PROPN
gujaf-248	50	13	.	.	PUNCT
gujaf-248	51	1	state	state	PROPN
gujaf-248	51	2	vi	vi	PROPN
gujaf-248	51	3	advisory	advisory	PROPN
gujaf-248	51	4	board	board	NOUN
gujaf-248	51	5	members	member	NOUN
gujaf-248	51	6	prof	prof	PROPN
gujaf-248	51	7	.	.	PUNCT
gujaf-248	52	1	kabiru	kabiru	PROPN
gujaf-248	52	2	isah	isah	PROPN
gujaf-248	52	3	dandago	dandago	PROPN
gujaf-248	52	4	,	,	PUNCT
gujaf-248	52	5	bayero	bayero	PROPN
gujaf-248	52	6	university	university	PROPN
gujaf-248	52	7	kano	kano	PROPN
gujaf-248	52	8	,	,	PUNCT
gujaf-248	52	9	kano	kano	PROPN
gujaf-248	52	10	state	state	PROPN
gujaf-248	52	11	.	.	PUNCT
gujaf-248	53	1	prof	prof	PROPN
gujaf-248	53	2	a	a	DET
gujaf-248	53	3	m	m	NOUN
gujaf-248	53	4	bashir	bashir	NOUN
gujaf-248	53	5	,	,	PUNCT
gujaf-248	53	6	usmanu	usmanu	PROPN
gujaf-248	53	7	danfodiyo	danfodiyo	PROPN
gujaf-248	53	8	university	university	PROPN
gujaf-248	53	9	sokoto	sokoto	PROPN
gujaf-248	53	10	,	,	PUNCT
gujaf-248	53	11	sokoto	sokoto	PROPN
gujaf-248	53	12	state	state	PROPN
gujaf-248	53	13	.	.	PUNCT
gujaf-248	54	1	prof	prof	PROPN
gujaf-248	54	2	.	.	PUNCT
gujaf-248	55	1	muhammad	muhammad	PROPN
gujaf-248	55	2	tanko	tanko	PROPN
gujaf-248	55	3	,	,	PUNCT
gujaf-248	55	4	kaduna	kaduna	PROPN
gujaf-248	55	5	state	state	PROPN
gujaf-248	55	6	university	university	PROPN
gujaf-248	55	7	,	,	PUNCT
gujaf-248	55	8	kaduna	kaduna	PROPN
gujaf-248	55	9	.	.	PROPN
gujaf-248	55	10	prof	prof	PROPN
gujaf-248	55	11	.	.	PUNCT
gujaf-248	55	12	bayero	bayero	PROPN
gujaf-248	56	1	a	a	DET
gujaf-248	56	2	m	m	NOUN
gujaf-248	56	3	sabir	sabir	NOUN
gujaf-248	56	4	,	,	PUNCT
gujaf-248	56	5	usmanu	usmanu	PROPN
gujaf-248	56	6	danfodiyo	danfodiyo	PROPN
gujaf-248	56	7	university	university	PROPN
gujaf-248	56	8	sokoto	sokoto	PROPN
gujaf-248	56	9	,	,	PUNCT
gujaf-248	56	10	sokoto	sokoto	PROPN
gujaf-248	56	11	state	state	PROPN
gujaf-248	56	12	.	.	PUNCT
gujaf-248	57	1	prof	prof	PROPN
gujaf-248	57	2	.	.	PUNCT
gujaf-248	58	1	aliyu	aliyu	PROPN
gujaf-248	58	2	sulaiman	sulaiman	PROPN
gujaf-248	58	3	kantudu	kantudu	PROPN
gujaf-248	58	4	,	,	PUNCT
gujaf-248	58	5	bayero	bayero	PROPN
gujaf-248	58	6	university	university	PROPN
gujaf-248	58	7	kano	kano	PROPN
gujaf-248	58	8	,	,	PUNCT
gujaf-248	58	9	kano	kano	PROPN
gujaf-248	58	10	state	state	PROPN
gujaf-248	58	11	.	.	PUNCT
gujaf-248	59	1	editorial	editorial	PROPN
gujaf-248	59	2	secretary	secretary	PROPN
gujaf-248	59	3	yazid	yazid	PROPN
gujaf-248	59	4	ibrahim	ibrahim	PROPN
gujaf-248	59	5	kabir	kabir	PROPN
gujaf-248	59	6	department	department	PROPN
gujaf-248	59	7	of	of	ADP
gujaf-248	59	8	accounting	accounting	NOUN
gujaf-248	59	9	and	and	CCONJ
gujaf-248	59	10	finance	finance	NOUN
gujaf-248	59	11	,	,	PUNCT
gujaf-248	59	12	federal	federal	ADJ
gujaf-248	59	13	university	university	NOUN
gujaf-248	59	14	gusau	gusau	PROPN
gujaf-248	59	15	,	,	PUNCT
gujaf-248	59	16	zamfara	zamfara	PROPN
gujaf-248	59	17	state	state	PROPN
gujaf-248	59	18	.	.	PUNCT
gujaf-248	60	1	vii	vii	PROPN
gujaf-248	60	2	call	call	PROPN
gujaf-248	60	3	for	for	ADP
gujaf-248	60	4	papers	paper	NOUN
gujaf-248	60	5	the	the	DET
gujaf-248	60	6	editorial	editorial	ADJ
gujaf-248	60	7	board	board	NOUN
gujaf-248	60	8	of	of	ADP
gujaf-248	60	9	gusau	gusau	PROPN
gujaf-248	60	10	journal	journal	PROPN
gujaf-248	60	11	of	of	ADP
gujaf-248	60	12	accounting	accounting	NOUN
gujaf-248	60	13	and	and	CCONJ
gujaf-248	60	14	finance	finance	NOUN
gujaf-248	60	15	(	(	PUNCT
gujaf-248	60	16	gujaf	gujaf	NOUN
gujaf-248	60	17	)	)	PUNCT
gujaf-248	60	18	is	be	AUX
gujaf-248	60	19	hereby	hereby	ADV
gujaf-248	60	20	inviting	invite	VERB
gujaf-248	60	21	authors	author	NOUN
gujaf-248	60	22	to	to	PART
gujaf-248	60	23	submit	submit	VERB
gujaf-248	60	24	their	their	PRON
gujaf-248	60	25	unpublished	unpublished	ADJ
gujaf-248	60	26	manuscript	manuscript	NOUN
gujaf-248	60	27	for	for	ADP
gujaf-248	60	28	publication	publication	NOUN
gujaf-248	60	29	.	.	PUNCT
gujaf-248	61	1	the	the	DET
gujaf-248	61	2	journal	journal	NOUN
gujaf-248	61	3	is	be	AUX
gujaf-248	61	4	published	publish	VERB
gujaf-248	61	5	in	in	ADP
gujaf-248	61	6	two	two	NUM
gujaf-248	61	7	issues	issue	NOUN
gujaf-248	61	8	of	of	ADP
gujaf-248	61	9	april	april	PROPN
gujaf-248	61	10	and	and	CCONJ
gujaf-248	61	11	october	october	PROPN
gujaf-248	61	12	annually	annually	ADV
gujaf-248	61	13	.	.	PUNCT
gujaf-248	62	1	gujaf	gujaf	NOUN
gujaf-248	62	2	is	be	AUX
gujaf-248	62	3	a	a	DET
gujaf-248	62	4	double	double	ADJ
gujaf-248	62	5	-	-	PUNCT
gujaf-248	62	6	blind	blind	ADJ
gujaf-248	62	7	peer	peer	NOUN
gujaf-248	62	8	reviewed	review	VERB
gujaf-248	62	9	journal	journal	NOUN
gujaf-248	62	10	published	publish	VERB
gujaf-248	62	11	by	by	ADP
gujaf-248	62	12	the	the	DET
gujaf-248	62	13	department	department	NOUN
gujaf-248	62	14	of	of	ADP
gujaf-248	62	15	accounting	accounting	NOUN
gujaf-248	62	16	and	and	CCONJ
gujaf-248	62	17	finance	finance	NOUN
gujaf-248	62	18	,	,	PUNCT
gujaf-248	62	19	faculty	faculty	NOUN
gujaf-248	62	20	of	of	ADP
gujaf-248	62	21	management	management	NOUN
gujaf-248	62	22	and	and	CCONJ
gujaf-248	62	23	social	social	ADJ
gujaf-248	62	24	sciences	science	NOUN
gujaf-248	62	25	,	,	PUNCT
gujaf-248	62	26	federal	federal	ADJ
gujaf-248	62	27	university	university	NOUN
gujaf-248	62	28	gusau	gusau	NOUN
gujaf-248	62	29	,	,	PUNCT
gujaf-248	62	30	zamfara	zamfara	PROPN
gujaf-248	62	31	state	state	PROPN
gujaf-248	62	32	nigeria	nigeria	PROPN
gujaf-248	62	33	the	the	DET
gujaf-248	62	34	journal	journal	PROPN
gujaf-248	62	35	accepts	accept	VERB
gujaf-248	62	36	papers	paper	NOUN
gujaf-248	62	37	in	in	ADP
gujaf-248	62	38	all	all	DET
gujaf-248	62	39	areas	area	NOUN
gujaf-248	62	40	of	of	ADP
gujaf-248	62	41	accounting	accounting	NOUN
gujaf-248	62	42	and	and	CCONJ
gujaf-248	62	43	finance	finance	NOUN
gujaf-248	62	44	for	for	ADP
gujaf-248	62	45	publication	publication	NOUN
gujaf-248	62	46	which	which	PRON
gujaf-248	62	47	include	include	VERB
gujaf-248	62	48	:	:	PUNCT
gujaf-248	62	49	accounting	accounting	NOUN
gujaf-248	62	50	standards	standard	NOUN
gujaf-248	62	51	,	,	PUNCT
gujaf-248	62	52	accounting	account	VERB
gujaf-248	62	53	information	information	NOUN
gujaf-248	62	54	system	system	NOUN
gujaf-248	62	55	,	,	PUNCT
gujaf-248	62	56	financial	financial	ADJ
gujaf-248	62	57	reporting	reporting	NOUN
gujaf-248	62	58	,	,	PUNCT
gujaf-248	62	59	earnings	earning	NOUN
gujaf-248	62	60	management	management	NOUN
gujaf-248	62	61	,	,	PUNCT
gujaf-248	62	62	,	,	PUNCT
gujaf-248	62	63	auditing	auditing	NOUN
gujaf-248	62	64	and	and	CCONJ
gujaf-248	62	65	investigation	investigation	NOUN
gujaf-248	62	66	,	,	PUNCT
gujaf-248	62	67	auditing	auditing	NOUN
gujaf-248	62	68	and	and	CCONJ
gujaf-248	62	69	standards	standard	NOUN
gujaf-248	62	70	,	,	PUNCT
gujaf-248	62	71	public	public	ADJ
gujaf-248	62	72	sector	sector	NOUN
gujaf-248	62	73	accounting	accounting	NOUN
gujaf-248	62	74	and	and	CCONJ
gujaf-248	62	75	auditing	auditing	NOUN
gujaf-248	62	76	,	,	PUNCT
gujaf-248	62	77	taxation	taxation	NOUN
gujaf-248	62	78	and	and	CCONJ
gujaf-248	62	79	revenue	revenue	NOUN
gujaf-248	62	80	administration	administration	NOUN
gujaf-248	62	81	,	,	PUNCT
gujaf-248	62	82	corporate	corporate	ADJ
gujaf-248	62	83	governance	governance	NOUN
gujaf-248	62	84	issues	issue	NOUN
gujaf-248	62	85	,	,	PUNCT
gujaf-248	62	86	corporate	corporate	ADJ
gujaf-248	62	87	social	social	ADJ
gujaf-248	62	88	responsibility	responsibility	NOUN
gujaf-248	62	89	,	,	PUNCT
gujaf-248	62	90	sustainability	sustainability	NOUN
gujaf-248	62	91	and	and	CCONJ
gujaf-248	62	92	environmental	environmental	ADJ
gujaf-248	62	93	reporting	reporting	NOUN
gujaf-248	62	94	issue	issue	NOUN
gujaf-248	62	95	,	,	PUNCT
gujaf-248	62	96	information	information	NOUN
gujaf-248	62	97	and	and	CCONJ
gujaf-248	62	98	communication	communication	NOUN
gujaf-248	62	99	technology	technology	NOUN
gujaf-248	62	100	issues	issue	NOUN
gujaf-248	62	101	,	,	PUNCT
gujaf-248	62	102	bankruptcy	bankruptcy	NOUN
gujaf-248	62	103	prediction	prediction	NOUN
gujaf-248	62	104	,	,	PUNCT
gujaf-248	62	105	corporate	corporate	ADJ
gujaf-248	62	106	finance	finance	NOUN
gujaf-248	62	107	,	,	PUNCT
gujaf-248	62	108	personal	personal	ADJ
gujaf-248	62	109	finance	finance	NOUN
gujaf-248	62	110	,	,	PUNCT
gujaf-248	62	111	merger	merger	NOUN
gujaf-248	62	112	and	and	CCONJ
gujaf-248	62	113	acquisitions	acquisition	NOUN
gujaf-248	62	114	,	,	PUNCT
gujaf-248	62	115	capital	capital	NOUN
gujaf-248	62	116	structure	structure	NOUN
gujaf-248	62	117	,	,	PUNCT
gujaf-248	62	118	working	work	VERB
gujaf-248	62	119	capital	capital	NOUN
gujaf-248	62	120	management	management	NOUN
gujaf-248	62	121	,	,	PUNCT
gujaf-248	62	122	enterprises	enterprise	NOUN
gujaf-248	62	123	risk	risk	NOUN
gujaf-248	62	124	management	management	NOUN
gujaf-248	62	125	,	,	PUNCT
gujaf-248	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-248	62	127	,	,	PUNCT
gujaf-248	62	128	international	international	ADJ
gujaf-248	62	129	business	business	NOUN
gujaf-248	62	130	accounting	accounting	NOUN
gujaf-248	62	131	and	and	CCONJ
gujaf-248	62	132	finance	finance	NOUN
gujaf-248	62	133	,	,	PUNCT
gujaf-248	62	134	banking	banking	NOUN
gujaf-248	62	135	crises	crisis	NOUN
gujaf-248	62	136	,	,	PUNCT
gujaf-248	62	137	bank	bank	NOUN
gujaf-248	62	138	’s	’s	PART
gujaf-248	62	139	profitability	profitability	NOUN
gujaf-248	62	140	,	,	PUNCT
gujaf-248	62	141	risk	risk	NOUN
gujaf-248	62	142	and	and	CCONJ
gujaf-248	62	143	insurance	insurance	NOUN
gujaf-248	62	144	issue	issue	NOUN
gujaf-248	62	145	,	,	PUNCT
gujaf-248	62	146	islamic	islamic	ADJ
gujaf-248	62	147	finance	finance	NOUN
gujaf-248	62	148	,	,	PUNCT
gujaf-248	62	149	conventional	conventional	ADJ
gujaf-248	62	150	and	and	CCONJ
gujaf-248	62	151	islamic	islamic	ADJ
gujaf-248	62	152	banks	bank	NOUN
gujaf-248	62	153	and	and	CCONJ
gujaf-248	62	154	so	so	ADV
gujaf-248	62	155	forth	forth	ADV
gujaf-248	62	156	.	.	PUNCT
gujaf-248	63	1	guidelines	guideline	NOUN
gujaf-248	63	2	for	for	ADP
gujaf-248	63	3	submission	submission	NOUN
gujaf-248	63	4	and	and	CCONJ
gujaf-248	63	5	manuscript	manuscript	NOUN
gujaf-248	63	6	format	format	VERB
gujaf-248	63	7	the	the	DET
gujaf-248	63	8	submission	submission	NOUN
gujaf-248	63	9	language	language	NOUN
gujaf-248	63	10	is	be	AUX
gujaf-248	63	11	english	english	PROPN
gujaf-248	63	12	and	and	CCONJ
gujaf-248	63	13	must	must	AUX
gujaf-248	63	14	be	be	AUX
gujaf-248	63	15	a	a	DET
gujaf-248	63	16	well	well	ADV
gujaf-248	63	17	-	-	PUNCT
gujaf-248	63	18	researched	research	VERB
gujaf-248	63	19	original	original	ADJ
gujaf-248	63	20	manuscript	manuscript	NOUN
gujaf-248	63	21	that	that	PRON
gujaf-248	63	22	has	have	AUX
gujaf-248	63	23	not	not	PART
gujaf-248	63	24	previously	previously	ADV
gujaf-248	63	25	been	be	AUX
gujaf-248	63	26	submitted	submit	VERB
gujaf-248	63	27	elsewhere	elsewhere	ADV
gujaf-248	63	28	for	for	ADP
gujaf-248	63	29	publication	publication	NOUN
gujaf-248	63	30	.	.	PUNCT
gujaf-248	64	1	the	the	DET
gujaf-248	64	2	paper	paper	NOUN
gujaf-248	64	3	should	should	AUX
gujaf-248	64	4	not	not	PART
gujaf-248	64	5	exceed	exceed	VERB
gujaf-248	64	6	more	more	ADJ
gujaf-248	64	7	than	than	ADP
gujaf-248	64	8	15	15	NUM
gujaf-248	64	9	pages	page	NOUN
gujaf-248	64	10	on	on	ADP
gujaf-248	64	11	a4	a4	NOUN
gujaf-248	64	12	type	type	NOUN
gujaf-248	64	13	paper	paper	NOUN
gujaf-248	64	14	in	in	ADP
gujaf-248	64	15	ms	ms	ADJ
gujaf-248	64	16	-	-	PUNCT
gujaf-248	64	17	word	word	NOUN
gujaf-248	64	18	format	format	NOUN
gujaf-248	64	19	,	,	PUNCT
gujaf-248	64	20	1.5	1.5	NUM
gujaf-248	64	21	-	-	PUNCT
gujaf-248	64	22	line	line	NOUN
gujaf-248	64	23	spacing	spacing	NOUN
gujaf-248	64	24	,	,	PUNCT
gujaf-248	64	25	12	12	NUM
gujaf-248	64	26	font	font	NOUN
gujaf-248	64	27	size	size	NOUN
gujaf-248	64	28	in	in	ADP
gujaf-248	64	29	times	time	NOUN
gujaf-248	64	30	new	new	ADJ
gujaf-248	64	31	roman	roman	NOUN
gujaf-248	64	32	.	.	PUNCT
gujaf-248	65	1	manuscript	manuscript	NOUN
gujaf-248	65	2	should	should	AUX
gujaf-248	65	3	be	be	AUX
gujaf-248	65	4	tested	test	VERB
gujaf-248	65	5	for	for	ADP
gujaf-248	65	6	plagiarism	plagiarism	NOUN
gujaf-248	65	7	before	before	ADP
gujaf-248	65	8	submission	submission	NOUN
gujaf-248	65	9	,	,	PUNCT
gujaf-248	65	10	as	as	SCONJ
gujaf-248	65	11	the	the	DET
gujaf-248	65	12	maximum	maximum	ADJ
gujaf-248	65	13	similarity	similarity	NOUN
gujaf-248	65	14	index	index	NOUN
gujaf-248	65	15	acceptable	acceptable	ADJ
gujaf-248	65	16	by	by	ADP
gujaf-248	65	17	gujaf	gujaf	NOUN
gujaf-248	65	18	is	be	AUX
gujaf-248	65	19	25	25	NUM
gujaf-248	65	20	percent	percent	NOUN
gujaf-248	65	21	.	.	PUNCT
gujaf-248	66	1	furthermore	furthermore	ADV
gujaf-248	66	2	,	,	PUNCT
gujaf-248	66	3	the	the	DET
gujaf-248	66	4	length	length	NOUN
gujaf-248	66	5	of	of	ADP
gujaf-248	66	6	a	a	DET
gujaf-248	66	7	complete	complete	ADJ
gujaf-248	66	8	article	article	NOUN
gujaf-248	66	9	should	should	AUX
gujaf-248	66	10	not	not	PART
gujaf-248	66	11	exceed	exceed	VERB
gujaf-248	66	12	5000	5000	NUM
gujaf-248	66	13	words	word	NOUN
gujaf-248	66	14	including	include	VERB
gujaf-248	66	15	an	an	DET
gujaf-248	66	16	abstract	abstract	NOUN
gujaf-248	66	17	of	of	ADP
gujaf-248	66	18	not	not	PART
gujaf-248	66	19	more	more	ADJ
gujaf-248	66	20	than	than	ADP
gujaf-248	66	21	250	250	NUM
gujaf-248	66	22	words	word	NOUN
gujaf-248	66	23	with	with	ADP
gujaf-248	66	24	a	a	DET
gujaf-248	66	25	minimum	minimum	NOUN
gujaf-248	66	26	of	of	ADP
gujaf-248	66	27	four	four	NUM
gujaf-248	66	28	key	key	ADJ
gujaf-248	66	29	words	word	NOUN
gujaf-248	66	30	immediately	immediately	ADV
gujaf-248	66	31	after	after	ADP
gujaf-248	66	32	the	the	DET
gujaf-248	66	33	abstract	abstract	NOUN
gujaf-248	66	34	.	.	PUNCT
gujaf-248	67	1	all	all	DET
gujaf-248	67	2	references	reference	NOUN
gujaf-248	67	3	including	include	VERB
gujaf-248	67	4	in	in	ADP
gujaf-248	67	5	text	text	NOUN
gujaf-248	67	6	citation	citation	NOUN
gujaf-248	67	7	and	and	CCONJ
gujaf-248	67	8	reference	reference	NOUN
gujaf-248	67	9	list	list	NOUN
gujaf-248	67	10	,	,	PUNCT
gujaf-248	67	11	tables	table	NOUN
gujaf-248	67	12	and	and	CCONJ
gujaf-248	67	13	figures	figure	NOUN
gujaf-248	67	14	should	should	AUX
gujaf-248	67	15	be	be	AUX
gujaf-248	67	16	in	in	ADP
gujaf-248	67	17	line	line	NOUN
gujaf-248	67	18	with	with	ADP
gujaf-248	67	19	apa	apa	PROPN
gujaf-248	67	20	7th	7th	PROPN
gujaf-248	67	21	edition	edition	NOUN
gujaf-248	67	22	publication	publication	NOUN
gujaf-248	67	23	manual	manual	NOUN
gujaf-248	67	24	.	.	PUNCT
gujaf-248	68	1	finally	finally	ADV
gujaf-248	68	2	,	,	PUNCT
gujaf-248	68	3	manuscript	manuscript	NOUN
gujaf-248	68	4	should	should	AUX
gujaf-248	68	5	be	be	AUX
gujaf-248	68	6	send	send	VERB
gujaf-248	68	7	to	to	ADP
gujaf-248	68	8	our	our	PRON
gujaf-248	68	9	email	email	NOUN
gujaf-248	68	10	address	address	NOUN
gujaf-248	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-248	68	12	and	and	CCONJ
gujaf-248	68	13	a	a	DET
gujaf-248	68	14	copy	copy	NOUN
gujaf-248	68	15	to	to	ADP
gujaf-248	68	16	our	our	PRON
gujaf-248	68	17	website	website	NOUN
gujaf-248	68	18	on	on	ADP
gujaf-248	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-248	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-248	68	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-248	68	22	viii	viii	ADJ
gujaf-248	68	23	publication	publication	NOUN
gujaf-248	68	24	procedure	procedure	NOUN
gujaf-248	68	25	after	after	ADP
gujaf-248	68	26	receiving	receive	VERB
gujaf-248	68	27	a	a	DET
gujaf-248	68	28	manuscript	manuscript	NOUN
gujaf-248	68	29	that	that	PRON
gujaf-248	68	30	is	be	AUX
gujaf-248	68	31	within	within	ADP
gujaf-248	68	32	the	the	DET
gujaf-248	68	33	similarity	similarity	NOUN
gujaf-248	68	34	index	index	NOUN
gujaf-248	68	35	threshold	threshold	NOUN
gujaf-248	68	36	,	,	PUNCT
gujaf-248	68	37	a	a	DET
gujaf-248	68	38	confirmation	confirmation	NOUN
gujaf-248	68	39	email	email	NOUN
gujaf-248	68	40	will	will	AUX
gujaf-248	68	41	be	be	AUX
gujaf-248	68	42	send	send	VERB
gujaf-248	68	43	together	together	ADV
gujaf-248	68	44	with	with	ADP
gujaf-248	68	45	a	a	DET
gujaf-248	68	46	request	request	NOUN
gujaf-248	68	47	to	to	PART
gujaf-248	68	48	pay	pay	VERB
gujaf-248	68	49	a	a	DET
gujaf-248	68	50	review	review	NOUN
gujaf-248	68	51	proceeding	proceeding	NOUN
gujaf-248	68	52	fee	fee	NOUN
gujaf-248	68	53	.	.	PUNCT
gujaf-248	69	1	at	at	ADP
gujaf-248	69	2	this	this	DET
gujaf-248	69	3	point	point	NOUN
gujaf-248	69	4	,	,	PUNCT
gujaf-248	69	5	the	the	DET
gujaf-248	69	6	editorial	editorial	ADJ
gujaf-248	69	7	board	board	NOUN
gujaf-248	69	8	will	will	AUX
gujaf-248	69	9	take	take	VERB
gujaf-248	69	10	a	a	DET
gujaf-248	69	11	decision	decision	NOUN
gujaf-248	69	12	on	on	ADP
gujaf-248	69	13	accepting	accept	VERB
gujaf-248	69	14	,	,	PUNCT
gujaf-248	69	15	rejecting	reject	VERB
gujaf-248	69	16	or	or	CCONJ
gujaf-248	69	17	making	make	VERB
gujaf-248	69	18	a	a	DET
gujaf-248	69	19	resubmission	resubmission	NOUN
gujaf-248	69	20	of	of	ADP
gujaf-248	69	21	the	the	DET
gujaf-248	69	22	manuscript	manuscript	NOUN
gujaf-248	69	23	based	base	VERB
gujaf-248	69	24	on	on	ADP
gujaf-248	69	25	the	the	DET
gujaf-248	69	26	outcome	outcome	NOUN
gujaf-248	69	27	of	of	ADP
gujaf-248	69	28	the	the	DET
gujaf-248	69	29	double	double	ADJ
gujaf-248	69	30	-	-	PUNCT
gujaf-248	69	31	blind	blind	ADJ
gujaf-248	69	32	peer	peer	NOUN
gujaf-248	69	33	review	review	NOUN
gujaf-248	69	34	.	.	PUNCT
gujaf-248	70	1	those	those	DET
gujaf-248	70	2	authors	author	NOUN
gujaf-248	70	3	whose	whose	DET
gujaf-248	70	4	manuscript	manuscript	NOUN
gujaf-248	70	5	were	be	AUX
gujaf-248	70	6	accepted	accept	VERB
gujaf-248	70	7	for	for	ADP
gujaf-248	70	8	publication	publication	NOUN
gujaf-248	70	9	will	will	AUX
gujaf-248	70	10	be	be	AUX
gujaf-248	70	11	asked	ask	VERB
gujaf-248	70	12	to	to	PART
gujaf-248	70	13	pay	pay	VERB
gujaf-248	70	14	a	a	DET
gujaf-248	70	15	publication	publication	NOUN
gujaf-248	70	16	fee	fee	NOUN
gujaf-248	70	17	,	,	PUNCT
gujaf-248	70	18	after	after	ADP
gujaf-248	70	19	effecting	effect	VERB
gujaf-248	70	20	all	all	DET
gujaf-248	70	21	suggested	suggest	VERB
gujaf-248	70	22	corrections	correction	NOUN
gujaf-248	70	23	and	and	CCONJ
gujaf-248	70	24	changes	change	NOUN
gujaf-248	70	25	made	make	VERB
gujaf-248	70	26	on	on	ADP
gujaf-248	70	27	the	the	DET
gujaf-248	70	28	manuscript	manuscript	NOUN
gujaf-248	70	29	.	.	PUNCT
gujaf-248	71	1	all	all	DET
gujaf-248	71	2	corrected	correct	VERB
gujaf-248	71	3	papers	paper	NOUN
gujaf-248	71	4	returned	return	VERB
gujaf-248	71	5	within	within	ADP
gujaf-248	71	6	the	the	DET
gujaf-248	71	7	specified	specify	VERB
gujaf-248	71	8	time	time	NOUN
gujaf-248	71	9	frame	frame	NOUN
gujaf-248	71	10	will	will	AUX
gujaf-248	71	11	be	be	AUX
gujaf-248	71	12	published	publish	VERB
gujaf-248	71	13	in	in	ADP
gujaf-248	71	14	that	that	DET
gujaf-248	71	15	issue	issue	NOUN
gujaf-248	71	16	.	.	PUNCT
gujaf-248	72	1	payment	payment	NOUN
gujaf-248	72	2	details	detail	NOUN
gujaf-248	72	3	bank	bank	NOUN
gujaf-248	72	4	:	:	PUNCT
gujaf-248	72	5	fcmb	fcmb	PROPN
gujaf-248	72	6	account	account	PROPN
gujaf-248	72	7	number	number	NOUN
gujaf-248	72	8	:	:	PUNCT
gujaf-248	72	9	7278465011	7278465011	NUM
gujaf-248	72	10	account	account	NOUN
gujaf-248	72	11	name	name	NOUN
gujaf-248	72	12	:	:	PUNCT
gujaf-248	72	13	gusau	gusau	PROPN
gujaf-248	72	14	journal	journal	NOUN
gujaf-248	72	15	of	of	ADP
gujaf-248	72	16	accounting	accounting	NOUN
gujaf-248	72	17	and	and	CCONJ
gujaf-248	72	18	finance	finance	NOUN
gujaf-248	72	19	for	for	ADP
gujaf-248	72	20	inquiry	inquiry	NOUN
gujaf-248	72	21	the	the	DET
gujaf-248	72	22	head	head	NOUN
gujaf-248	72	23	,	,	PUNCT
gujaf-248	72	24	department	department	NOUN
gujaf-248	72	25	of	of	ADP
gujaf-248	72	26	accounting	accounting	NOUN
gujaf-248	72	27	and	and	CCONJ
gujaf-248	72	28	finance	finance	NOUN
gujaf-248	72	29	,	,	PUNCT
gujaf-248	72	30	federal	federal	ADJ
gujaf-248	72	31	university	university	NOUN
gujaf-248	72	32	gusau	gusau	PROPN
gujaf-248	72	33	,	,	PUNCT
gujaf-248	72	34	zamfara	zamfara	PROPN
gujaf-248	72	35	state	state	PROPN
gujaf-248	72	36	.	.	PUNCT
gujaf-248	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-248	74	1	+2348069393824	+2348069393824	PRON
gujaf-248	74	2	for	for	ADP
gujaf-248	74	3	more	more	ADJ
gujaf-248	74	4	information	information	NOUN
gujaf-248	74	5	,	,	PUNCT
gujaf-248	74	6	contact	contact	VERB
gujaf-248	74	7	the	the	DET
gujaf-248	74	8	editor	editor	NOUN
gujaf-248	74	9	-	-	PUNCT
gujaf-248	74	10	in	in	ADP
gujaf-248	74	11	-	-	PUNCT
gujaf-248	74	12	chief	chief	NOUN
gujaf-248	74	13	on	on	ADP
gujaf-248	74	14	+2348067766435	+2348067766435	NUM
gujaf-248	74	15	the	the	DET
gujaf-248	74	16	associate	associate	ADJ
gujaf-248	74	17	editor	editor	NOUN
gujaf-248	74	18	on	on	ADP
gujaf-248	74	19	+2348036057525	+2348036057525	NUM
gujaf-248	74	20	or	or	CCONJ
gujaf-248	74	21	visit	visit	VERB
gujaf-248	74	22	our	our	PRON
gujaf-248	74	23	website	website	NOUN
gujaf-248	74	24	on	on	ADP
gujaf-248	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-248	74	26	or	or	CCONJ
gujaf-248	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-248	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-248	75	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-248	75	3	ix	ix	PROPN
gujaf-248	75	4	contents	content	NOUN
gujaf-248	75	5	board	board	NOUN
gujaf-248	75	6	characteristics	characteristic	NOUN
gujaf-248	75	7	and	and	CCONJ
gujaf-248	75	8	financial	financial	ADJ
gujaf-248	75	9	performance	performance	NOUN
gujaf-248	75	10	:	:	PUNCT
gujaf-248	75	11	evidence	evidence	NOUN
gujaf-248	75	12	from	from	ADP
gujaf-248	75	13	listed	list	VERB
gujaf-248	75	14	deposit	deposit	NOUN
gujaf-248	75	15	money	money	NOUN
gujaf-248	75	16	banks	bank	NOUN
gujaf-248	75	17	in	in	ADP
gujaf-248	75	18	nigeria	nigeria	PROPN
gujaf-248	75	19	1	1	NUM
gujaf-248	75	20	abdullahi	abdullahi	PROPN
gujaf-248	75	21	bala	bala	PROPN
gujaf-248	75	22	ado	ado	PROPN
gujaf-248	75	23	,	,	PUNCT
gujaf-248	75	24	norfadzilah	norfadzilah	PROPN
gujaf-248	75	25	nik	nik	PROPN
gujaf-248	75	26	mohd	mohd	PROPN
gujaf-248	75	27	rashid	rashid	PROPN
gujaf-248	75	28	,	,	PUNCT
gujaf-248	75	29	sa’adatu	sa’adatu	PROPN
gujaf-248	75	30	b.	b.	PROPN
gujaf-248	75	31	adam	adam	PROPN
gujaf-248	75	32	,	,	PUNCT
gujaf-248	75	33	binta	binta	PROPN
gujaf-248	75	34	abubakar	abubakar	PROPN
gujaf-248	75	35	nuhu	nuhu	NOUN
gujaf-248	75	36	,	,	PUNCT
gujaf-248	75	37	hassanat	hassanat	PROPN
gujaf-248	75	38	salawu	salawu	NOUN
gujaf-248	75	39	salihu	salihu	PROPN
gujaf-248	75	40	and	and	CCONJ
gujaf-248	75	41	tariro	tariro	VERB
gujaf-248	75	42	masunda	masunda	NOUN
gujaf-248	75	43	welfare	welfare	NOUN
gujaf-248	75	44	,	,	PUNCT
gujaf-248	75	45	inflation	inflation	NOUN
gujaf-248	75	46	,	,	PUNCT
gujaf-248	75	47	and	and	CCONJ
gujaf-248	75	48	pension	pension	NOUN
gujaf-248	75	49	income	income	NOUN
gujaf-248	75	50	inequality	inequality	NOUN
gujaf-248	75	51	among	among	ADP
gujaf-248	75	52	the	the	DET
gujaf-248	75	53	bottom	bottom	NOUN
gujaf-248	75	54	and	and	CCONJ
gujaf-248	75	55	top	top	ADJ
gujaf-248	75	56	income	income	NOUN
gujaf-248	75	57	quintiles	quintile	NOUN
gujaf-248	75	58	and	and	CCONJ
gujaf-248	75	59	decile	decile	NOUN
gujaf-248	75	60	:	:	PUNCT
gujaf-248	75	61	an	an	DET
gujaf-248	75	62	implication	implication	NOUN
gujaf-248	75	63	of	of	ADP
gujaf-248	75	64	kaduna	kaduna	PROPN
gujaf-248	75	65	state	state	PROPN
gujaf-248	75	66	pension	pension	NOUN
gujaf-248	75	67	reform	reform	NOUN
gujaf-248	75	68	18	18	NUM
gujaf-248	75	69	prof	prof	NOUN
gujaf-248	75	70	.	.	PUNCT
gujaf-248	75	71	salamatu	salamatu	PROPN
gujaf-248	75	72	i.	i.	PROPN
gujaf-248	75	73	isah	isah	PROPN
gujaf-248	75	74	,	,	PUNCT
gujaf-248	75	75	ibrahim	ibrahim	PROPN
gujaf-248	75	76	kekere	kekere	PROPN
gujaf-248	75	77	sule	sule	PROPN
gujaf-248	75	78	(	(	PUNCT
gujaf-248	75	79	phd	phd	NOUN
gujaf-248	75	80	)	)	PUNCT
gujaf-248	75	81	political	political	ADJ
gujaf-248	75	82	connection	connection	NOUN
gujaf-248	75	83	,	,	PUNCT
gujaf-248	75	84	audit	audit	NOUN
gujaf-248	75	85	fees	fee	NOUN
gujaf-248	75	86	,	,	PUNCT
gujaf-248	75	87	audit	audit	NOUN
gujaf-248	75	88	quality	quality	NOUN
gujaf-248	75	89	,	,	PUNCT
gujaf-248	75	90	and	and	CCONJ
gujaf-248	75	91	tax	tax	NOUN
gujaf-248	75	92	avoidance	avoidance	NOUN
gujaf-248	75	93	31	31	NUM
gujaf-248	75	94	novita	novita	PROPN
gujaf-248	75	95	dwi	dwi	PROPN
gujaf-248	75	96	damayanti	damayanti	PROPN
gujaf-248	75	97	,	,	PUNCT
gujaf-248	75	98	m	m	VERB
gujaf-248	75	99	khoirurusydi	khoirurusydi	ADJ
gujaf-248	75	100	,	,	PUNCT
gujaf-248	75	101	wuryanandayani	wuryanandayani	ADJ
gujaf-248	75	102	firm	firm	ADJ
gujaf-248	75	103	attributes	attribute	NOUN
gujaf-248	75	104	and	and	CCONJ
gujaf-248	75	105	shareholder	shareholder	NOUN
gujaf-248	75	106	’s	’s	PART
gujaf-248	75	107	wealth	wealth	NOUN
gujaf-248	75	108	of	of	ADP
gujaf-248	75	109	listed	list	VERB
gujaf-248	75	110	deposit	deposit	NOUN
gujaf-248	75	111	money	money	NOUN
gujaf-248	75	112	banks	bank	NOUN
gujaf-248	75	113	in	in	ADP
gujaf-248	75	114	nigeria	nigeria	PROPN
gujaf-248	75	115	47	47	NUM
gujaf-248	75	116	a.a	a.a	PROPN
gujaf-248	75	117	.	.	PROPN
gujaf-248	75	118	mustapha	mustapha	PROPN
gujaf-248	75	119	,	,	PUNCT
gujaf-248	75	120	prof	prof	PROPN
gujaf-248	75	121	.	.	PUNCT
gujaf-248	76	1	m.s	m.s	PROPN
gujaf-248	76	2	.	.	PROPN
gujaf-248	76	3	tijjani	tijjani	PROPN
gujaf-248	76	4	,	,	PUNCT
gujaf-248	76	5	s.	s.	PROPN
gujaf-248	76	6	salami	salami	PROPN
gujaf-248	76	7	phd	phd	PROPN
gujaf-248	76	8	financial	financial	ADJ
gujaf-248	76	9	determinants	determinant	NOUN
gujaf-248	76	10	of	of	ADP
gujaf-248	76	11	entrepreneurship	entrepreneurship	NOUN
gujaf-248	76	12	in	in	ADP
gujaf-248	76	13	nigeria	nigeria	PROPN
gujaf-248	76	14	67	67	NUM
gujaf-248	76	15	precious	precious	ADJ
gujaf-248	76	16	adukwu	adukwu	NOUN
gujaf-248	76	17	,	,	PUNCT
gujaf-248	76	18	hyeladi	hyeladi	PROPN
gujaf-248	76	19	stanley	stanley	PROPN
gujaf-248	76	20	dibal	dibal	PROPN
gujaf-248	76	21	work	work	PROPN
gujaf-248	76	22	environment	environment	PROPN
gujaf-248	76	23	,	,	PUNCT
gujaf-248	76	24	remuneration	remuneration	NOUN
gujaf-248	76	25	and	and	CCONJ
gujaf-248	76	26	accounting	accounting	NOUN
gujaf-248	76	27	lecturers	lecturer	NOUN
gujaf-248	76	28	’	’	PART
gujaf-248	76	29	performance	performance	NOUN
gujaf-248	76	30	in	in	ADP
gujaf-248	76	31	polytechnics	polytechnic	NOUN
gujaf-248	76	32	in	in	ADP
gujaf-248	76	33	north	north	PROPN
gujaf-248	76	34	west	west	PROPN
gujaf-248	76	35	,	,	PUNCT
gujaf-248	76	36	nigeria	nigeria	PROPN
gujaf-248	76	37	88	88	NUM
gujaf-248	76	38	dr	dr	PROPN
gujaf-248	76	39	.	.	PROPN
gujaf-248	76	40	aliyu	aliyu	PROPN
gujaf-248	76	41	abdullahi	abdullahi	PROPN
gujaf-248	76	42	ahmed	ahmed	PROPN
gujaf-248	76	43	,	,	PUNCT
gujaf-248	76	44	rabiatu	rabiatu	NOUN
gujaf-248	76	45	ahmed	ahme	VERB
gujaf-248	76	46	relative	relative	ADJ
gujaf-248	76	47	efficiency	efficiency	NOUN
gujaf-248	76	48	of	of	ADP
gujaf-248	76	49	the	the	DET
gujaf-248	76	50	capital	capital	NOUN
gujaf-248	76	51	market	market	NOUN
gujaf-248	76	52	over	over	ADP
gujaf-248	76	53	the	the	DET
gujaf-248	76	54	money	money	NOUN
gujaf-248	76	55	market	market	NOUN
gujaf-248	76	56	in	in	ADP
gujaf-248	76	57	a	a	DET
gujaf-248	76	58	growth	growth	NOUN
gujaf-248	76	59	-	-	PUNCT
gujaf-248	76	60	financing	financing	NOUN
gujaf-248	76	61	economy	economy	NOUN
gujaf-248	76	62	110	110	NUM
gujaf-248	76	63	adedeji	adedeji	PROPN
gujaf-248	76	64	daniel	daniel	PROPN
gujaf-248	76	65	gbadebo	gbadebo	PROPN
gujaf-248	76	66	board	board	PROPN
gujaf-248	76	67	education	education	PROPN
gujaf-248	76	68	,	,	PUNCT
gujaf-248	76	69	director	director	NOUN
gujaf-248	76	70	's	's	PART
gujaf-248	76	71	age	age	NOUN
gujaf-248	76	72	and	and	CCONJ
gujaf-248	76	73	earnings	earning	NOUN
gujaf-248	76	74	management	management	NOUN
gujaf-248	76	75	of	of	ADP
gujaf-248	76	76	listed	list	VERB
gujaf-248	76	77	deposit	deposit	NOUN
gujaf-248	76	78	money	money	NOUN
gujaf-248	76	79	banks	bank	NOUN
gujaf-248	76	80	in	in	ADP
gujaf-248	76	81	nigeria	nigeria	PROPN
gujaf-248	76	82	131	131	NUM
gujaf-248	76	83	idris	idris	PROPN
gujaf-248	76	84	ibrahimphd	ibrahimphd	PROPN
gujaf-248	76	85	,	,	PUNCT
gujaf-248	76	86	prof	prof	PROPN
gujaf-248	76	87	.	.	PUNCT
gujaf-248	77	1	luka	luka	PROPN
gujaf-248	77	2	mailafia	mailafia	PROPN
gujaf-248	77	3	,	,	PUNCT
gujaf-248	77	4	salami	salami	ADJ
gujaf-248	77	5	suleiman	suleiman	PROPN
gujaf-248	77	6	phd	phd	PROPN
gujaf-248	77	7	ownership	ownership	NOUN
gujaf-248	77	8	concentration	concentration	NOUN
gujaf-248	77	9	’s	’s	PART
gujaf-248	77	10	moderating	moderate	VERB
gujaf-248	77	11	effect	effect	NOUN
gujaf-248	77	12	on	on	ADP
gujaf-248	77	13	dividend	dividend	NOUN
gujaf-248	77	14	payout	payout	NOUN
gujaf-248	77	15	and	and	CCONJ
gujaf-248	77	16	tobin	tobin	NOUN
gujaf-248	77	17	’s	’s	PART
gujaf-248	77	18	q	q	NOUN
gujaf-248	77	19	in	in	ADP
gujaf-248	77	20	the	the	DET
gujaf-248	77	21	nigerian	nigerian	ADJ
gujaf-248	77	22	consumer	consumer	NOUN
gujaf-248	77	23	goods	good	NOUN
gujaf-248	77	24	sector	sector	NOUN
gujaf-248	77	25	.	.	PUNCT
gujaf-248	78	1	149	149	NUM
gujaf-248	78	2	ovbe	ovbe	PROPN
gujaf-248	78	3	simon	simon	PROPN
gujaf-248	78	4	akpadaka	akpadaka	PROPN
gujaf-248	78	5	x	x	PROPN
gujaf-248	78	6	foreign	foreign	ADJ
gujaf-248	78	7	direct	direct	ADJ
gujaf-248	78	8	investment	investment	NOUN
gujaf-248	78	9	,	,	PUNCT
gujaf-248	78	10	renewable	renewable	ADJ
gujaf-248	78	11	energy	energy	NOUN
gujaf-248	78	12	and	and	CCONJ
gujaf-248	78	13	economic	economic	ADJ
gujaf-248	78	14	growth	growth	NOUN
gujaf-248	78	15	:	:	PUNCT
gujaf-248	78	16	an	an	DET
gujaf-248	78	17	empirical	empirical	ADJ
gujaf-248	78	18	analysis	analysis	NOUN
gujaf-248	78	19	from	from	ADP
gujaf-248	78	20	south	south	PROPN
gujaf-248	78	21	africa	africa	PROPN
gujaf-248	78	22	.	.	PUNCT
gujaf-248	79	1	167	167	NUM
gujaf-248	79	2	ahmed	ahmed	PROPN
gujaf-248	79	3	oluwatobi	oluwatobi	PROPN
gujaf-248	79	4	adekunle	adekunle	PROPN
gujaf-248	79	5	impact	impact	NOUN
gujaf-248	79	6	of	of	ADP
gujaf-248	79	7	digital	digital	ADJ
gujaf-248	79	8	financial	financial	ADJ
gujaf-248	79	9	services	service	NOUN
gujaf-248	79	10	on	on	ADP
gujaf-248	79	11	savings	saving	NOUN
gujaf-248	79	12	development	development	NOUN
gujaf-248	79	13	in	in	ADP
gujaf-248	79	14	nigeria	nigeria	PROPN
gujaf-248	79	15	182	182	NUM
gujaf-248	79	16	iro	iro	PROPN
gujaf-248	79	17	,	,	PUNCT
gujaf-248	79	18	onyinyechi	onyinyechi	NOUN
gujaf-248	79	19	adanna	adanna	NOUN
gujaf-248	79	20	,	,	PUNCT
gujaf-248	79	21	eke	eke	ADJ
gujaf-248	79	22	,	,	PUNCT
gujaf-248	79	23	patrick	patrick	PROPN
gujaf-248	79	24	omoruyi	omoruyi	PROPN
gujaf-248	79	25	,	,	PUNCT
gujaf-248	79	26	yunisa	yunisa	PROPN
gujaf-248	79	27	,	,	PUNCT
gujaf-248	79	28	simon	simon	PROPN
gujaf-248	79	29	amodu	amodu	PROPN
gujaf-248	79	30	,	,	PUNCT
gujaf-248	79	31	shekoni	shekoni	NOUN
gujaf-248	79	32	,	,	PUNCT
gujaf-248	79	33	nurudeen	nurudeen	NOUN
gujaf-248	79	34	adebayo	adebayo	PROPN
gujaf-248	79	35	account	account	PROPN
gujaf-248	79	36	receivable	receivable	ADJ
gujaf-248	79	37	management	management	NOUN
gujaf-248	79	38	and	and	CCONJ
gujaf-248	79	39	financial	financial	ADJ
gujaf-248	79	40	performance	performance	NOUN
gujaf-248	79	41	of	of	ADP
gujaf-248	79	42	listed	list	VERB
gujaf-248	79	43	consumer	consumer	NOUN
gujaf-248	79	44	goods	good	NOUN
gujaf-248	79	45	firms	firm	NOUN
gujaf-248	79	46	in	in	ADP
gujaf-248	79	47	nigeria	nigeria	PROPN
gujaf-248	79	48	209	209	NUM
gujaf-248	79	49	umar	umar	PROPN
gujaf-248	79	50	suleiman	suleiman	PROPN
gujaf-248	79	51	abubakar	abubakar	PROPN
gujaf-248	79	52	dabai	dabai	PROPN
gujaf-248	79	53	,	,	PUNCT
gujaf-248	79	54	biyai	biyai	PROPN
gujaf-248	79	55	shepnaan	shepnaan	PROPN
gujaf-248	79	56	,	,	PUNCT
gujaf-248	79	57	hajara	hajara	PROPN
gujaf-248	79	58	abubakar	abubakar	PROPN
gujaf-248	79	59	jimoh	jimoh	PROPN
gujaf-248	79	60	,	,	PUNCT
gujaf-248	79	61	haruna	haruna	PROPN
gujaf-248	79	62	halimah	halimah	PROPN
gujaf-248	79	63	sani	sani	PROPN
gujaf-248	79	64	sambo	sambo	PROPN
gujaf-248	79	65	phd	phd	PROPN
gujaf-248	79	66	stable	stable	ADJ
gujaf-248	79	67	dividend	dividend	NOUN
gujaf-248	79	68	policy	policy	NOUN
gujaf-248	79	69	and	and	CCONJ
gujaf-248	79	70	value	value	NOUN
gujaf-248	79	71	of	of	ADP
gujaf-248	79	72	listed	list	VERB
gujaf-248	79	73	healthcare	healthcare	NOUN
gujaf-248	79	74	firms	firm	NOUN
gujaf-248	79	75	in	in	ADP
gujaf-248	79	76	nigeria	nigeria	PROPN
gujaf-248	79	77	227	227	NUM
gujaf-248	79	78	maimuna	maimuna	PROPN
gujaf-248	79	79	adamu	adamu	PROPN
gujaf-248	79	80	salihu	salihu	PROPN
gujaf-248	79	81	,	,	PUNCT
gujaf-248	79	82	aminu	aminu	PROPN
gujaf-248	79	83	danladi	danladi	PROPN
gujaf-248	79	84	ahmad	ahmad	PROPN
gujaf-248	79	85	,	,	PUNCT
gujaf-248	79	86	zaharaddeen	zaharaddeen	NUM
gujaf-248	79	87	salisu	salisu	ADJ
gujaf-248	79	88	maigoshi	maigoshi	NOUN
gujaf-248	79	89	,	,	PUNCT
gujaf-248	79	90	naja'atu	naja'atu	ADJ
gujaf-248	79	91	bala	bala	NOUN
gujaf-248	79	92	rabiu	rabiu	VERB
gujaf-248	79	93	the	the	DET
gujaf-248	79	94	impact	impact	NOUN
gujaf-248	79	95	of	of	ADP
gujaf-248	79	96	monetary	monetary	ADJ
gujaf-248	79	97	policy	policy	NOUN
gujaf-248	79	98	on	on	ADP
gujaf-248	79	99	small	small	ADJ
gujaf-248	79	100	and	and	CCONJ
gujaf-248	79	101	medium	medium	ADJ
gujaf-248	79	102	scale	scale	NOUN
gujaf-248	79	103	enterprises	enterprise	NOUN
gujaf-248	79	104	(	(	PUNCT
gujaf-248	79	105	smes	sme	NOUN
gujaf-248	79	106	)	)	PUNCT
gujaf-248	79	107	in	in	ADP
gujaf-248	79	108	the	the	DET
gujaf-248	79	109	period	period	NOUN
gujaf-248	79	110	of	of	ADP
gujaf-248	79	111	economic	economic	ADJ
gujaf-248	79	112	crises	crisis	NOUN
gujaf-248	79	113	.	.	PUNCT
gujaf-248	80	1	240	240	NUM
gujaf-248	80	2	ahmed	ahmed	PROPN
gujaf-248	80	3	oluwatobi	oluwatobi	PROPN
gujaf-248	80	4	adekunle	adekunle	PROPN
gujaf-248	80	5	.	.	PUNCT
gujaf-248	81	1	ceo	ceo	NOUN
gujaf-248	81	2	age	age	NOUN
gujaf-248	81	3	and	and	CCONJ
gujaf-248	81	4	gender	gender	NOUN
gujaf-248	81	5	on	on	ADP
gujaf-248	81	6	financial	financial	ADJ
gujaf-248	81	7	distress	distress	NOUN
gujaf-248	81	8	likelihood	likelihood	NOUN
gujaf-248	81	9	of	of	ADP
gujaf-248	81	10	listed	list	VERB
gujaf-248	81	11	deposit	deposit	NOUN
gujaf-248	81	12	money	money	NOUN
gujaf-248	81	13	banks	bank	NOUN
gujaf-248	81	14	in	in	ADP
gujaf-248	81	15	nigeria	nigeria	PROPN
gujaf-248	81	16	:	:	PUNCT
gujaf-248	81	17	moderated	moderate	VERB
gujaf-248	81	18	by	by	ADP
gujaf-248	81	19	risk	risk	NOUN
gujaf-248	81	20	committee	committee	NOUN
gujaf-248	81	21	gender	gender	NOUN
gujaf-248	81	22	254	254	NUM
gujaf-248	81	23	idris	idris	PROPN
gujaf-248	81	24	mohammed	mohammed	PROPN
gujaf-248	81	25	,	,	PUNCT
gujaf-248	81	26	joshua	joshua	PROPN
gujaf-248	81	27	okpanachi	okpanachi	PROPN
gujaf-248	81	28	,	,	PUNCT
gujaf-248	81	29	onipeadabenege	onipeadabenege	PROPN
gujaf-248	81	30	yahaya	yahaya	PROPN
gujaf-248	81	31	,	,	PUNCT
gujaf-248	81	32	suleiman	suleiman	PROPN
gujaf-248	81	33	tauhid	tauhid	PROPN
gujaf-248	81	34	1	1	NUM
gujaf-248	81	35	board	board	NOUN
gujaf-248	81	36	characteristics	characteristic	NOUN
gujaf-248	81	37	and	and	CCONJ
gujaf-248	81	38	financial	financial	ADJ
gujaf-248	81	39	performance	performance	NOUN
gujaf-248	81	40	of	of	ADP
gujaf-248	81	41	listed	list	VERB
gujaf-248	81	42	deposit	deposit	NOUN
gujaf-248	81	43	money	money	NOUN
gujaf-248	81	44	banks	bank	NOUN
gujaf-248	81	45	in	in	ADP
gujaf-248	81	46	nigeria	nigeria	PROPN
gujaf-248	81	47	abdullahi	abdullahi	PROPN
gujaf-248	81	48	bala	bala	PROPN
gujaf-248	81	49	ado	ado	PROPN
gujaf-248	81	50	department	department	PROPN
gujaf-248	81	51	of	of	ADP
gujaf-248	81	52	accounting	accounting	PROPN
gujaf-248	81	53	al	al	PROPN
gujaf-248	81	54	-	-	PUNCT
gujaf-248	81	55	qalam	qalam	PROPN
gujaf-248	81	56	university	university	PROPN
gujaf-248	81	57	katsina	katsina	PROPN
gujaf-248	81	58	,	,	PUNCT
gujaf-248	81	59	nigeria	nigeria	PROPN
gujaf-248	82	1	abdullahibalaado@auk.edu.ng	abdullahibalaado@auk.edu.ng	ADV
gujaf-248	82	2	norfadzilah	norfadzilah	PROPN
gujaf-248	82	3	nik	nik	PROPN
gujaf-248	82	4	mohd	mohd	PROPN
gujaf-248	82	5	rashid	rashid	PROPN
gujaf-248	82	6	faculty	faculty	PROPN
gujaf-248	82	7	of	of	ADP
gujaf-248	82	8	business	business	NOUN
gujaf-248	82	9	and	and	CCONJ
gujaf-248	82	10	management	management	NOUN
gujaf-248	82	11	universiti	universiti	PROPN
gujaf-248	82	12	sultan	sultan	PROPN
gujaf-248	82	13	zainal	zainal	PROPN
gujaf-248	82	14	abidin	abidin	PROPN
gujaf-248	82	15	,	,	PUNCT
gujaf-248	82	16	terengganu	terengganu	PROPN
gujaf-248	82	17	,	,	PUNCT
gujaf-248	82	18	malaysia	malaysia	PROPN
gujaf-248	82	19	sa’adatu	sa’adatu	PROPN
gujaf-248	82	20	b.	b.	PROPN
gujaf-248	82	21	adam	adam	PROPN
gujaf-248	82	22	department	department	PROPN
gujaf-248	82	23	of	of	ADP
gujaf-248	82	24	financial	financial	ADJ
gujaf-248	82	25	studies	study	NOUN
gujaf-248	82	26	national	national	PROPN
gujaf-248	82	27	open	open	ADJ
gujaf-248	82	28	university	university	PROPN
gujaf-248	82	29	of	of	ADP
gujaf-248	82	30	nigeria	nigeria	PROPN
gujaf-248	82	31	binta	binta	PROPN
gujaf-248	82	32	abubakar	abubakar	PROPN
gujaf-248	82	33	nuhu	nuhu	PROPN
gujaf-248	82	34	national	national	PROPN
gujaf-248	82	35	research	research	PROPN
gujaf-248	82	36	institute	institute	PROPN
gujaf-248	82	37	for	for	ADP
gujaf-248	82	38	chemical	chemical	PROPN
gujaf-248	82	39	technology	technology	PROPN
gujaf-248	82	40	zaria	zaria	PROPN
gujaf-248	82	41	,	,	PUNCT
gujaf-248	82	42	nigeria	nigeria	PROPN
gujaf-248	82	43	hassanat	hassanat	PROPN
gujaf-248	82	44	salawu	salawu	PROPN
gujaf-248	82	45	salihu	salihu	PROPN
gujaf-248	82	46	federal	federal	PROPN
gujaf-248	82	47	polytechnic	polytechnic	PROPN
gujaf-248	82	48	,	,	PUNCT
gujaf-248	82	49	kaduna	kaduna	PROPN
gujaf-248	82	50	state	state	PROPN
gujaf-248	82	51	tariro	tariro	VERB
gujaf-248	82	52	masunda	masunda	NOUN
gujaf-248	82	53	associate	associate	NOUN
gujaf-248	82	54	member	member	NOUN
gujaf-248	82	55	of	of	ADP
gujaf-248	82	56	the	the	DET
gujaf-248	82	57	chartered	chartered	PROPN
gujaf-248	82	58	governance	governance	PROPN
gujaf-248	82	59	institute	institute	PROPN
gujaf-248	82	60	,	,	PUNCT
gujaf-248	82	61	zimbabwe	zimbabwe	PROPN
gujaf-248	82	62	abstract	abstract	NOUN
gujaf-248	82	63	this	this	DET
gujaf-248	82	64	paper	paper	NOUN
gujaf-248	82	65	investigates	investigate	VERB
gujaf-248	82	66	the	the	DET
gujaf-248	82	67	relationship	relationship	NOUN
gujaf-248	82	68	between	between	ADP
gujaf-248	82	69	specific	specific	ADJ
gujaf-248	82	70	board	board	NOUN
gujaf-248	82	71	attributes	attribute	NOUN
gujaf-248	82	72	and	and	CCONJ
gujaf-248	82	73	the	the	DET
gujaf-248	82	74	financial	financial	ADJ
gujaf-248	82	75	performance	performance	NOUN
gujaf-248	82	76	of	of	ADP
gujaf-248	82	77	publicly	publicly	ADV
gujaf-248	82	78	listed	list	VERB
gujaf-248	82	79	deposit	deposit	NOUN
gujaf-248	82	80	banks	bank	NOUN
gujaf-248	82	81	in	in	ADP
gujaf-248	82	82	nigeria	nigeria	PROPN
gujaf-248	82	83	,	,	PUNCT
gujaf-248	82	84	focusing	focus	VERB
gujaf-248	82	85	on	on	ADP
gujaf-248	82	86	board	board	NOUN
gujaf-248	82	87	size	size	NOUN
gujaf-248	82	88	and	and	CCONJ
gujaf-248	82	89	composition	composition	NOUN
gujaf-248	82	90	,	,	PUNCT
gujaf-248	82	91	which	which	PRON
gujaf-248	82	92	are	be	AUX
gujaf-248	82	93	examined	examine	VERB
gujaf-248	82	94	in	in	ADP
gujaf-248	82	95	relation	relation	NOUN
gujaf-248	82	96	to	to	ADP
gujaf-248	82	97	the	the	DET
gujaf-248	82	98	measure	measure	NOUN
gujaf-248	82	99	of	of	ADP
gujaf-248	82	100	financial	financial	ADJ
gujaf-248	82	101	performance	performance	NOUN
gujaf-248	82	102	proxied	proxie	VERB
gujaf-248	82	103	by	by	ADP
gujaf-248	82	104	the	the	DET
gujaf-248	82	105	return	return	NOUN
gujaf-248	82	106	on	on	ADP
gujaf-248	82	107	assets	asset	NOUN
gujaf-248	82	108	(	(	PUNCT
gujaf-248	82	109	roa	roa	NOUN
gujaf-248	82	110	)	)	PUNCT
gujaf-248	82	111	.	.	PUNCT
gujaf-248	83	1	drawing	draw	VERB
gujaf-248	83	2	from	from	ADP
gujaf-248	83	3	agency	agency	NOUN
gujaf-248	83	4	theories	theory	NOUN
gujaf-248	83	5	,	,	PUNCT
gujaf-248	83	6	a	a	DET
gujaf-248	83	7	panel	panel	NOUN
gujaf-248	83	8	data	datum	NOUN
gujaf-248	83	9	approach	approach	NOUN
gujaf-248	83	10	spanning	span	VERB
gujaf-248	83	11	2011	2011	NUM
gujaf-248	83	12	to	to	ADP
gujaf-248	83	13	2020	2020	NUM
gujaf-248	83	14	examines	examine	VERB
gujaf-248	83	15	ten	ten	NUM
gujaf-248	83	16	deposit	deposit	NOUN
gujaf-248	83	17	banks	bank	NOUN
gujaf-248	83	18	listed	list	VERB
gujaf-248	83	19	on	on	ADP
gujaf-248	83	20	the	the	DET
gujaf-248	83	21	nigerian	nigerian	ADJ
gujaf-248	83	22	stock	stock	NOUN
gujaf-248	83	23	exchange	exchange	PROPN
gujaf-248	83	24	(	(	PUNCT
gujaf-248	83	25	nse	nse	NOUN
gujaf-248	83	26	)	)	PUNCT
gujaf-248	83	27	,	,	PUNCT
gujaf-248	83	28	resulting	result	VERB
gujaf-248	83	29	in	in	ADP
gujaf-248	83	30	60	60	NUM
gujaf-248	83	31	firm	firm	ADJ
gujaf-248	83	32	-	-	PUNCT
gujaf-248	83	33	year	year	NOUN
gujaf-248	83	34	observations	observation	NOUN
gujaf-248	83	35	.	.	PUNCT
gujaf-248	84	1	the	the	DET
gujaf-248	84	2	study	study	NOUN
gujaf-248	84	3	obtained	obtain	VERB
gujaf-248	84	4	data	datum	NOUN
gujaf-248	84	5	from	from	ADP
gujaf-248	84	6	the	the	DET
gujaf-248	84	7	annual	annual	ADJ
gujaf-248	84	8	reports	report	NOUN
gujaf-248	84	9	of	of	ADP
gujaf-248	84	10	selected	select	VERB
gujaf-248	84	11	banks	bank	NOUN
gujaf-248	84	12	and	and	CCONJ
gujaf-248	84	13	the	the	DET
gujaf-248	84	14	official	official	ADJ
gujaf-248	84	15	websites	website	NOUN
gujaf-248	84	16	of	of	ADP
gujaf-248	84	17	the	the	DET
gujaf-248	84	18	nse	nse	NOUN
gujaf-248	84	19	.	.	PUNCT
gujaf-248	85	1	the	the	DET
gujaf-248	85	2	model	model	NOUN
gujaf-248	85	3	's	's	PART
gujaf-248	85	4	validity	validity	NOUN
gujaf-248	85	5	is	be	AUX
gujaf-248	85	6	assessed	assess	VERB
gujaf-248	85	7	through	through	ADP
gujaf-248	85	8	a	a	DET
gujaf-248	85	9	multiple	multiple	ADJ
gujaf-248	85	10	regression	regression	NOUN
gujaf-248	85	11	analysis	analysis	NOUN
gujaf-248	85	12	.	.	PUNCT
gujaf-248	86	1	the	the	DET
gujaf-248	86	2	findings	finding	NOUN
gujaf-248	86	3	of	of	ADP
gujaf-248	86	4	this	this	DET
gujaf-248	86	5	study	study	NOUN
gujaf-248	86	6	reveal	reveal	VERB
gujaf-248	86	7	a	a	DET
gujaf-248	86	8	positive	positive	ADJ
gujaf-248	86	9	and	and	CCONJ
gujaf-248	86	10	significant	significant	ADJ
gujaf-248	86	11	association	association	NOUN
gujaf-248	86	12	between	between	ADP
gujaf-248	86	13	board	board	NOUN
gujaf-248	86	14	size	size	NOUN
gujaf-248	86	15	and	and	CCONJ
gujaf-248	86	16	financial	financial	ADJ
gujaf-248	86	17	performance	performance	NOUN
gujaf-248	86	18	,	,	PUNCT
gujaf-248	86	19	highlighting	highlight	VERB
gujaf-248	86	20	the	the	DET
gujaf-248	86	21	pivotal	pivotal	ADJ
gujaf-248	86	22	role	role	NOUN
gujaf-248	86	23	of	of	ADP
gujaf-248	86	24	larger	large	ADJ
gujaf-248	86	25	boards	board	NOUN
gujaf-248	86	26	in	in	ADP
gujaf-248	86	27	enhancing	enhance	VERB
gujaf-248	86	28	deposit	deposit	NOUN
gujaf-248	86	29	banks	bank	NOUN
gujaf-248	86	30	'	'	PART
gujaf-248	86	31	financial	financial	ADJ
gujaf-248	86	32	outcomes	outcome	NOUN
gujaf-248	86	33	on	on	ADP
gujaf-248	86	34	the	the	DET
gujaf-248	86	35	nse	nse	NOUN
gujaf-248	86	36	.	.	PUNCT
gujaf-248	87	1	in	in	ADP
gujaf-248	87	2	contrast	contrast	NOUN
gujaf-248	87	3	,	,	PUNCT
gujaf-248	87	4	the	the	DET
gujaf-248	87	5	study	study	NOUN
gujaf-248	87	6	finds	find	VERB
gujaf-248	87	7	a	a	DET
gujaf-248	87	8	negative	negative	ADJ
gujaf-248	87	9	and	and	CCONJ
gujaf-248	87	10	significant	significant	ADJ
gujaf-248	87	11	relationship	relationship	NOUN
gujaf-248	87	12	between	between	ADP
gujaf-248	87	13	board	board	NOUN
gujaf-248	87	14	composition	composition	NOUN
gujaf-248	87	15	and	and	CCONJ
gujaf-248	87	16	financial	financial	ADJ
gujaf-248	87	17	performance	performance	NOUN
gujaf-248	87	18	,	,	PUNCT
gujaf-248	87	19	suggesting	suggest	VERB
gujaf-248	87	20	that	that	SCONJ
gujaf-248	87	21	an	an	DET
gujaf-248	87	22	increased	increase	VERB
gujaf-248	87	23	board	board	NOUN
gujaf-248	87	24	composition	composition	NOUN
gujaf-248	87	25	leads	lead	VERB
gujaf-248	87	26	to	to	PART
gujaf-248	87	27	decreased	decrease	VERB
gujaf-248	87	28	financial	financial	ADJ
gujaf-248	87	29	performance	performance	NOUN
gujaf-248	87	30	.	.	PUNCT
gujaf-248	88	1	overall	overall	ADV
gujaf-248	88	2	,	,	PUNCT
gujaf-248	88	3	this	this	DET
gujaf-248	88	4	study	study	NOUN
gujaf-248	88	5	underscores	underscore	VERB
gujaf-248	88	6	the	the	DET
gujaf-248	88	7	significant	significant	ADJ
gujaf-248	88	8	impact	impact	NOUN
gujaf-248	88	9	of	of	ADP
gujaf-248	88	10	board	board	NOUN
gujaf-248	88	11	characteristics	characteristic	NOUN
gujaf-248	88	12	on	on	ADP
gujaf-248	88	13	the	the	DET
gujaf-248	88	14	financial	financial	ADJ
gujaf-248	88	15	performance	performance	NOUN
gujaf-248	88	16	of	of	ADP
gujaf-248	88	17	listed	list	VERB
gujaf-248	88	18	deposit	deposit	NOUN
gujaf-248	88	19	banks	bank	NOUN
gujaf-248	88	20	in	in	ADP
gujaf-248	88	21	nigeria	nigeria	PROPN
gujaf-248	88	22	.	.	PUNCT
gujaf-248	89	1	the	the	DET
gujaf-248	89	2	implications	implication	NOUN
gujaf-248	89	3	of	of	ADP
gujaf-248	89	4	these	these	DET
gujaf-248	89	5	findings	finding	NOUN
gujaf-248	89	6	are	be	AUX
gujaf-248	89	7	pertinent	pertinent	ADJ
gujaf-248	89	8	for	for	ADP
gujaf-248	89	9	policymakers	policymaker	NOUN
gujaf-248	89	10	and	and	CCONJ
gujaf-248	89	11	market	market	NOUN
gujaf-248	89	12	regulators	regulator	NOUN
gujaf-248	89	13	,	,	PUNCT
gujaf-248	89	14	as	as	SCONJ
gujaf-248	89	15	they	they	PRON
gujaf-248	89	16	offer	offer	VERB
gujaf-248	89	17	valuable	valuable	ADJ
gujaf-248	89	18	insights	insight	NOUN
gujaf-248	89	19	into	into	ADP
gujaf-248	89	20	the	the	DET
gujaf-248	89	21	role	role	NOUN
gujaf-248	89	22	of	of	ADP
gujaf-248	89	23	board	board	NOUN
gujaf-248	89	24	characteristics	characteristic	NOUN
gujaf-248	89	25	in	in	ADP
gujaf-248	89	26	bolstering	bolster	VERB
gujaf-248	89	27	the	the	DET
gujaf-248	89	28	financial	financial	ADJ
gujaf-248	89	29	performance	performance	NOUN
gujaf-248	89	30	of	of	ADP
gujaf-248	89	31	banks	bank	NOUN
gujaf-248	89	32	.	.	PUNCT
gujaf-248	90	1	mailto:abdullahibalaado@auk.edu.ng	mailto:abdullahibalaado@auk.edu.ng	NOUN
gujaf-248	90	2	doi	doi	NOUN
gujaf-248	90	3	:	:	PUNCT
gujaf-248	90	4	https://doi.org/10.57233/gujaf.v4i2.1	https://doi.org/10.57233/gujaf.v4i2.1	NOUN
gujaf-248	90	5	2	2	NUM
gujaf-248	90	6	keywords	keyword	NOUN
gujaf-248	90	7	–	–	PUNCT
gujaf-248	90	8	board	board	NOUN
gujaf-248	90	9	characteristics	characteristic	NOUN
gujaf-248	90	10	,	,	PUNCT
gujaf-248	90	11	size	size	NOUN
gujaf-248	90	12	,	,	PUNCT
gujaf-248	90	13	composition	composition	NOUN
gujaf-248	90	14	,	,	PUNCT
gujaf-248	90	15	financial	financial	ADJ
gujaf-248	90	16	performance	performance	NOUN
gujaf-248	90	17	,	,	PUNCT
gujaf-248	90	18	roa	roa	NOUN
gujaf-248	90	19	1	1	NUM
gujaf-248	90	20	.	.	PUNCT
gujaf-248	90	21	introduction	introduction	NOUN
gujaf-248	90	22	in	in	ADP
gujaf-248	90	23	the	the	DET
gujaf-248	90	24	dynamic	dynamic	ADJ
gujaf-248	90	25	landscape	landscape	NOUN
gujaf-248	90	26	of	of	ADP
gujaf-248	90	27	contemporary	contemporary	ADJ
gujaf-248	90	28	business	business	NOUN
gujaf-248	90	29	,	,	PUNCT
gujaf-248	90	30	the	the	DET
gujaf-248	90	31	pivotal	pivotal	ADJ
gujaf-248	90	32	role	role	NOUN
gujaf-248	90	33	of	of	ADP
gujaf-248	90	34	boards	board	NOUN
gujaf-248	90	35	in	in	ADP
gujaf-248	90	36	ensuring	ensure	VERB
gujaf-248	90	37	the	the	DET
gujaf-248	90	38	effective	effective	ADJ
gujaf-248	90	39	functioning	functioning	NOUN
gujaf-248	90	40	of	of	ADP
gujaf-248	90	41	organizations	organization	NOUN
gujaf-248	90	42	can	can	AUX
gujaf-248	90	43	not	not	PART
gujaf-248	90	44	be	be	AUX
gujaf-248	90	45	overstated	overstate	VERB
gujaf-248	90	46	.	.	PUNCT
gujaf-248	91	1	boards	board	NOUN
gujaf-248	91	2	are	be	AUX
gujaf-248	91	3	entrusted	entrust	VERB
gujaf-248	91	4	with	with	ADP
gujaf-248	91	5	multifaceted	multifaceted	ADJ
gujaf-248	91	6	responsibilities	responsibility	NOUN
gujaf-248	91	7	,	,	PUNCT
gujaf-248	91	8	ranging	range	VERB
gujaf-248	91	9	from	from	ADP
gujaf-248	91	10	providing	provide	VERB
gujaf-248	91	11	strategic	strategic	ADJ
gujaf-248	91	12	direction	direction	NOUN
gujaf-248	91	13	(	(	PUNCT
gujaf-248	91	14	ghosh	ghosh	PROPN
gujaf-248	91	15	&	&	CCONJ
gujaf-248	91	16	ansari	ansari	PROPN
gujaf-248	91	17	,	,	PUNCT
gujaf-248	91	18	2018	2018	NUM
gujaf-248	91	19	;	;	PUNCT
gujaf-248	91	20	kemp	kemp	PROPN
gujaf-248	91	21	,	,	PUNCT
gujaf-248	91	22	2006	2006	NUM
gujaf-248	91	23	;	;	PUNCT
gujaf-248	91	24	oyedokun	oyedokun	NOUN
gujaf-248	91	25	,	,	PUNCT
gujaf-248	91	26	2019	2019	NUM
gujaf-248	91	27	)	)	PUNCT
gujaf-248	91	28	to	to	ADP
gujaf-248	91	29	supervising	supervise	VERB
gujaf-248	91	30	management	management	NOUN
gujaf-248	91	31	decisions	decision	NOUN
gujaf-248	91	32	,	,	PUNCT
gujaf-248	91	33	hiring	hire	VERB
gujaf-248	91	34	and	and	CCONJ
gujaf-248	91	35	firing	fire	VERB
gujaf-248	91	36	executives	executive	NOUN
gujaf-248	91	37	(	(	PUNCT
gujaf-248	91	38	hermalin	hermalin	PROPN
gujaf-248	91	39	&	&	CCONJ
gujaf-248	91	40	weisbach	weisbach	NOUN
gujaf-248	91	41	,	,	PUNCT
gujaf-248	91	42	1998	1998	NUM
gujaf-248	91	43	)	)	PUNCT
gujaf-248	91	44	,	,	PUNCT
gujaf-248	91	45	and	and	CCONJ
gujaf-248	91	46	facilitating	facilitate	VERB
gujaf-248	91	47	access	access	NOUN
gujaf-248	91	48	to	to	ADP
gujaf-248	91	49	vital	vital	ADJ
gujaf-248	91	50	resources	resource	NOUN
gujaf-248	91	51	(	(	PUNCT
gujaf-248	91	52	hendry	hendry	PROPN
gujaf-248	91	53	&	&	CCONJ
gujaf-248	91	54	kiel	kiel	PROPN
gujaf-248	91	55	,	,	PUNCT
gujaf-248	91	56	2004	2004	NUM
gujaf-248	91	57	;	;	PUNCT
gujaf-248	91	58	hillman	hillman	PROPN
gujaf-248	91	59	et	et	PROPN
gujaf-248	91	60	al	al	PROPN
gujaf-248	91	61	.	.	PROPN
gujaf-248	91	62	,	,	PUNCT
gujaf-248	91	63	2000	2000	NUM
gujaf-248	91	64	)	)	PUNCT
gujaf-248	91	65	.	.	PUNCT
gujaf-248	92	1	additionally	additionally	ADV
gujaf-248	92	2	,	,	PUNCT
gujaf-248	92	3	boards	board	NOUN
gujaf-248	92	4	play	play	VERB
gujaf-248	92	5	a	a	DET
gujaf-248	92	6	crucial	crucial	ADJ
gujaf-248	92	7	role	role	NOUN
gujaf-248	92	8	in	in	ADP
gujaf-248	92	9	monitoring	monitor	VERB
gujaf-248	92	10	management	management	NOUN
gujaf-248	92	11	activities	activity	NOUN
gujaf-248	92	12	to	to	PART
gujaf-248	92	13	mitigate	mitigate	VERB
gujaf-248	92	14	agency	agency	NOUN
gujaf-248	92	15	costs	cost	NOUN
gujaf-248	92	16	(	(	PUNCT
gujaf-248	92	17	eisenhardt	eisenhardt	ADJ
gujaf-248	92	18	,	,	PUNCT
gujaf-248	92	19	1989	1989	NUM
gujaf-248	92	20	;	;	PUNCT
gujaf-248	92	21	ranasinghe	ranasinghe	NOUN
gujaf-248	92	22	,	,	PUNCT
gujaf-248	92	23	2010	2010	NUM
gujaf-248	92	24	;	;	PUNCT
gujaf-248	92	25	roberts	roberts	PROPN
gujaf-248	92	26	et	et	PROPN
gujaf-248	92	27	al	al	PROPN
gujaf-248	92	28	.	.	PROPN
gujaf-248	92	29	,	,	PUNCT
gujaf-248	92	30	2005	2005	NUM
gujaf-248	92	31	)	)	PUNCT
gujaf-248	92	32	.	.	PUNCT
gujaf-248	93	1	the	the	DET
gujaf-248	93	2	significance	significance	NOUN
gujaf-248	93	3	of	of	ADP
gujaf-248	93	4	board	board	NOUN
gujaf-248	93	5	characteristics	characteristic	NOUN
gujaf-248	93	6	becomes	become	VERB
gujaf-248	93	7	even	even	ADV
gujaf-248	93	8	more	more	ADV
gujaf-248	93	9	pronounced	pronounced	ADJ
gujaf-248	93	10	in	in	ADP
gujaf-248	93	11	the	the	DET
gujaf-248	93	12	context	context	NOUN
gujaf-248	93	13	of	of	ADP
gujaf-248	93	14	nigerian	nigerian	ADJ
gujaf-248	93	15	banks	bank	NOUN
gujaf-248	93	16	,	,	PUNCT
gujaf-248	93	17	which	which	PRON
gujaf-248	93	18	have	have	AUX
gujaf-248	93	19	faced	face	VERB
gujaf-248	93	20	a	a	DET
gujaf-248	93	21	history	history	NOUN
gujaf-248	93	22	of	of	ADP
gujaf-248	93	23	financial	financial	ADJ
gujaf-248	93	24	failures	failure	NOUN
gujaf-248	93	25	,	,	PUNCT
gujaf-248	93	26	frauds	fraud	NOUN
gujaf-248	93	27	,	,	PUNCT
gujaf-248	93	28	and	and	CCONJ
gujaf-248	93	29	questionable	questionable	ADJ
gujaf-248	93	30	business	business	NOUN
gujaf-248	93	31	practices	practice	NOUN
gujaf-248	93	32	,	,	PUNCT
gujaf-248	93	33	adversely	adversely	ADV
gujaf-248	93	34	impacting	impact	VERB
gujaf-248	93	35	investor	investor	NOUN
gujaf-248	93	36	confidence	confidence	NOUN
gujaf-248	93	37	.	.	PUNCT
gujaf-248	94	1	hence	hence	ADV
gujaf-248	94	2	,	,	PUNCT
gujaf-248	94	3	there	there	PRON
gujaf-248	94	4	is	be	VERB
gujaf-248	94	5	an	an	DET
gujaf-248	94	6	urgent	urgent	ADJ
gujaf-248	94	7	need	need	NOUN
gujaf-248	94	8	to	to	PART
gujaf-248	94	9	explore	explore	VERB
gujaf-248	94	10	the	the	DET
gujaf-248	94	11	impact	impact	NOUN
gujaf-248	94	12	of	of	ADP
gujaf-248	94	13	board	board	NOUN
gujaf-248	94	14	characteristics	characteristic	NOUN
gujaf-248	94	15	on	on	ADP
gujaf-248	94	16	the	the	DET
gujaf-248	94	17	financial	financial	ADJ
gujaf-248	94	18	performance	performance	NOUN
gujaf-248	94	19	of	of	ADP
gujaf-248	94	20	listed	list	VERB
gujaf-248	94	21	deposit	deposit	NOUN
gujaf-248	94	22	money	money	NOUN
gujaf-248	94	23	banks	bank	NOUN
gujaf-248	94	24	in	in	ADP
gujaf-248	94	25	nigeria	nigeria	PROPN
gujaf-248	94	26	.	.	PUNCT
gujaf-248	95	1	while	while	SCONJ
gujaf-248	95	2	empirical	empirical	ADJ
gujaf-248	95	3	research	research	NOUN
gujaf-248	95	4	has	have	AUX
gujaf-248	95	5	extensively	extensively	ADV
gujaf-248	95	6	explored	explore	VERB
gujaf-248	95	7	the	the	DET
gujaf-248	95	8	association	association	NOUN
gujaf-248	95	9	between	between	ADP
gujaf-248	95	10	board	board	NOUN
gujaf-248	95	11	characteristics	characteristic	NOUN
gujaf-248	95	12	and	and	CCONJ
gujaf-248	95	13	financial	financial	ADJ
gujaf-248	95	14	performance	performance	NOUN
gujaf-248	95	15	,	,	PUNCT
gujaf-248	95	16	the	the	DET
gujaf-248	95	17	majority	majority	NOUN
gujaf-248	95	18	of	of	ADP
gujaf-248	95	19	these	these	DET
gujaf-248	95	20	studies	study	NOUN
gujaf-248	95	21	have	have	AUX
gujaf-248	95	22	been	be	AUX
gujaf-248	95	23	concentrated	concentrate	VERB
gujaf-248	95	24	in	in	ADP
gujaf-248	95	25	advanced	advanced	ADJ
gujaf-248	95	26	economies	economy	NOUN
gujaf-248	95	27	,	,	PUNCT
gujaf-248	95	28	with	with	ADP
gujaf-248	95	29	a	a	DET
gujaf-248	95	30	notable	notable	ADJ
gujaf-248	95	31	dearth	dearth	NOUN
gujaf-248	95	32	of	of	ADP
gujaf-248	95	33	emphasis	emphasis	NOUN
gujaf-248	95	34	on	on	ADP
gujaf-248	95	35	emerging	emerge	VERB
gujaf-248	95	36	economies	economy	NOUN
gujaf-248	95	37	,	,	PUNCT
gujaf-248	95	38	especially	especially	ADV
gujaf-248	95	39	within	within	ADP
gujaf-248	95	40	the	the	DET
gujaf-248	95	41	financial	financial	ADJ
gujaf-248	95	42	sector	sector	NOUN
gujaf-248	95	43	(	(	PUNCT
gujaf-248	95	44	busta	busta	ADJ
gujaf-248	95	45	,	,	PUNCT
gujaf-248	95	46	2007	2007	NUM
gujaf-248	95	47	;	;	PUNCT
gujaf-248	95	48	cornett	cornett	NOUN
gujaf-248	95	49	,	,	PUNCT
gujaf-248	95	50	2009	2009	NUM
gujaf-248	95	51	;	;	PUNCT
gujaf-248	95	52	de	de	X
gujaf-248	95	53	andres	andres	PROPN
gujaf-248	95	54	,	,	PUNCT
gujaf-248	95	55	2008	2008	NUM
gujaf-248	95	56	;	;	PUNCT
gujaf-248	95	57	romano	romano	NOUN
gujaf-248	95	58	et	et	PROPN
gujaf-248	95	59	al	al	PROPN
gujaf-248	95	60	.	.	PROPN
gujaf-248	95	61	,	,	PUNCT
gujaf-248	95	62	2012	2012	NUM
gujaf-248	95	63	)	)	PUNCT
gujaf-248	95	64	.	.	PUNCT
gujaf-248	96	1	this	this	DET
gujaf-248	96	2	scarcity	scarcity	NOUN
gujaf-248	96	3	is	be	AUX
gujaf-248	96	4	particularly	particularly	ADV
gujaf-248	96	5	evident	evident	ADJ
gujaf-248	96	6	in	in	ADP
gujaf-248	96	7	the	the	DET
gujaf-248	96	8	case	case	NOUN
gujaf-248	96	9	of	of	ADP
gujaf-248	96	10	deposit	deposit	NOUN
gujaf-248	96	11	money	money	NOUN
gujaf-248	96	12	banks	bank	NOUN
gujaf-248	96	13	,	,	PUNCT
gujaf-248	96	14	where	where	SCONJ
gujaf-248	96	15	evidence	evidence	NOUN
gujaf-248	96	16	on	on	ADP
gujaf-248	96	17	the	the	DET
gujaf-248	96	18	relationship	relationship	NOUN
gujaf-248	96	19	between	between	ADP
gujaf-248	96	20	board	board	NOUN
gujaf-248	96	21	characteristics	characteristic	NOUN
gujaf-248	96	22	and	and	CCONJ
gujaf-248	96	23	financial	financial	ADJ
gujaf-248	96	24	performance	performance	NOUN
gujaf-248	96	25	remains	remain	VERB
gujaf-248	96	26	sparse	sparse	ADJ
gujaf-248	96	27	in	in	ADP
gujaf-248	96	28	the	the	DET
gujaf-248	96	29	existing	exist	VERB
gujaf-248	96	30	literature	literature	NOUN
gujaf-248	96	31	(	(	PUNCT
gujaf-248	96	32	abubakar	abubakar	PROPN
gujaf-248	96	33	,	,	PUNCT
gujaf-248	96	34	2015	2015	NUM
gujaf-248	96	35	;	;	PUNCT
gujaf-248	96	36	al	al	PROPN
gujaf-248	96	37	-	-	PUNCT
gujaf-248	96	38	hawary	hawary	PROPN
gujaf-248	96	39	et	et	PROPN
gujaf-248	96	40	al	al	PROPN
gujaf-248	96	41	.	.	PROPN
gujaf-248	96	42	,	,	PUNCT
gujaf-248	96	43	2011	2011	NUM
gujaf-248	96	44	;	;	PUNCT
gujaf-248	96	45	gwaison&maimako	gwaison&maimako	PROPN
gujaf-248	96	46	,	,	PUNCT
gujaf-248	96	47	2021	2021	NUM
gujaf-248	96	48	;	;	PUNCT
gujaf-248	96	49	mokhtar	mokhtar	PROPN
gujaf-248	96	50	et	et	PROPN
gujaf-248	96	51	al	al	PROPN
gujaf-248	96	52	.	.	PROPN
gujaf-248	96	53	,	,	PUNCT
gujaf-248	96	54	2009	2009	NUM
gujaf-248	96	55	;	;	PUNCT
gujaf-248	96	56	oyedokun	oyedokun	NOUN
gujaf-248	96	57	,	,	PUNCT
gujaf-248	96	58	2019	2019	NUM
gujaf-248	96	59	;	;	PUNCT
gujaf-248	96	60	trabelsi	trabelsi	NOUN
gujaf-248	96	61	,	,	PUNCT
gujaf-248	96	62	2010	2010	NUM
gujaf-248	96	63	)	)	PUNCT
gujaf-248	96	64	.	.	PUNCT
gujaf-248	97	1	this	this	DET
gujaf-248	97	2	gap	gap	NOUN
gujaf-248	97	3	in	in	ADP
gujaf-248	97	4	research	research	NOUN
gujaf-248	97	5	highlights	highlight	NOUN
gujaf-248	97	6	the	the	DET
gujaf-248	97	7	need	need	NOUN
gujaf-248	97	8	for	for	ADP
gujaf-248	97	9	a	a	DET
gujaf-248	97	10	dedicated	dedicated	ADJ
gujaf-248	97	11	exploration	exploration	NOUN
gujaf-248	97	12	of	of	ADP
gujaf-248	97	13	the	the	DET
gujaf-248	97	14	board	board	NOUN
gujaf-248	97	15	-	-	PUNCT
gujaf-248	97	16	performance	performance	NOUN
gujaf-248	97	17	nexus	nexus	NOUN
gujaf-248	97	18	in	in	ADP
gujaf-248	97	19	the	the	DET
gujaf-248	97	20	unique	unique	ADJ
gujaf-248	97	21	context	context	NOUN
gujaf-248	97	22	of	of	ADP
gujaf-248	97	23	nigerian	nigerian	ADJ
gujaf-248	97	24	deposit	deposit	NOUN
gujaf-248	97	25	money	money	NOUN
gujaf-248	97	26	banks	bank	NOUN
gujaf-248	97	27	.	.	PUNCT
gujaf-248	98	1	furthermore	furthermore	ADV
gujaf-248	98	2	,	,	PUNCT
gujaf-248	98	3	the	the	DET
gujaf-248	98	4	global	global	ADJ
gujaf-248	98	5	landscape	landscape	NOUN
gujaf-248	98	6	of	of	ADP
gujaf-248	98	7	corporate	corporate	ADJ
gujaf-248	98	8	governance	governance	NOUN
gujaf-248	98	9	is	be	AUX
gujaf-248	98	10	witnessing	witness	VERB
gujaf-248	98	11	a	a	DET
gujaf-248	98	12	transformation	transformation	NOUN
gujaf-248	98	13	,	,	PUNCT
gujaf-248	98	14	with	with	ADP
gujaf-248	98	15	regulatory	regulatory	ADJ
gujaf-248	98	16	bodies	body	NOUN
gujaf-248	98	17	and	and	CCONJ
gujaf-248	98	18	policymakers	policymaker	NOUN
gujaf-248	98	19	introducing	introduce	VERB
gujaf-248	98	20	fresh	fresh	ADJ
gujaf-248	98	21	standards	standard	NOUN
gujaf-248	98	22	to	to	PART
gujaf-248	98	23	attract	attract	VERB
gujaf-248	98	24	foreign	foreign	ADJ
gujaf-248	98	25	direct	direct	ADJ
gujaf-248	98	26	investment	investment	NOUN
gujaf-248	98	27	and	and	CCONJ
gujaf-248	98	28	capital	capital	NOUN
gujaf-248	98	29	formation	formation	NOUN
gujaf-248	98	30	(	(	PUNCT
gujaf-248	98	31	agrawal	agrawal	PROPN
gujaf-248	98	32	&	&	CCONJ
gujaf-248	98	33	chadha	chadha	PROPN
gujaf-248	98	34	,	,	PUNCT
gujaf-248	98	35	2005	2005	NUM
gujaf-248	98	36	)	)	PUNCT
gujaf-248	98	37	.	.	PUNCT
gujaf-248	99	1	the	the	DET
gujaf-248	99	2	securities	securities	PROPN
gujaf-248	99	3	and	and	CCONJ
gujaf-248	99	4	exchange	exchange	PROPN
gujaf-248	99	5	commission	commission	PROPN
gujaf-248	99	6	(	(	PUNCT
gujaf-248	99	7	sec	sec	PROPN
gujaf-248	99	8	)	)	PUNCT
gujaf-248	99	9	in	in	ADP
gujaf-248	99	10	nigeria	nigeria	PROPN
gujaf-248	99	11	,	,	PUNCT
gujaf-248	99	12	for	for	ADP
gujaf-248	99	13	instance	instance	NOUN
gujaf-248	99	14	,	,	PUNCT
gujaf-248	99	15	endorsed	endorse	VERB
gujaf-248	99	16	a	a	DET
gujaf-248	99	17	revised	revise	VERB
gujaf-248	99	18	framework	framework	NOUN
gujaf-248	99	19	in	in	ADP
gujaf-248	99	20	2003	2003	NUM
gujaf-248	99	21	,	,	PUNCT
gujaf-248	99	22	incorporating	incorporate	VERB
gujaf-248	99	23	listing	listing	NOUN
gujaf-248	99	24	provisions	provision	NOUN
gujaf-248	99	25	recommended	recommend	VERB
gujaf-248	99	26	by	by	ADP
gujaf-248	99	27	esteemed	esteemed	ADJ
gujaf-248	99	28	organizations	organization	NOUN
gujaf-248	99	29	such	such	ADJ
gujaf-248	99	30	as	as	ADP
gujaf-248	99	31	the	the	DET
gujaf-248	99	32	national	national	PROPN
gujaf-248	99	33	association	association	PROPN
gujaf-248	99	34	of	of	ADP
gujaf-248	99	35	corporate	corporate	ADJ
gujaf-248	99	36	directors	director	NOUN
gujaf-248	99	37	(	(	PUNCT
gujaf-248	99	38	nasd	nasd	NOUN
gujaf-248	99	39	)	)	PUNCT
gujaf-248	99	40	,	,	PUNCT
gujaf-248	99	41	the	the	DET
gujaf-248	99	42	new	new	PROPN
gujaf-248	99	43	york	york	PROPN
gujaf-248	99	44	stock	stock	PROPN
gujaf-248	99	45	exchange	exchange	PROPN
gujaf-248	99	46	(	(	PUNCT
gujaf-248	99	47	nyse	nyse	PROPN
gujaf-248	99	48	)	)	PUNCT
gujaf-248	99	49	,	,	PUNCT
gujaf-248	99	50	and	and	CCONJ
gujaf-248	99	51	the	the	DET
gujaf-248	99	52	sarbanes	sarbanes	PROPN
gujaf-248	99	53	-	-	PUNCT
gujaf-248	99	54	oxley	oxley	ADJ
gujaf-248	99	55	act	act	NOUN
gujaf-248	99	56	(	(	PUNCT
gujaf-248	99	57	sox	sox	PROPN
gujaf-248	99	58	,	,	PUNCT
gujaf-248	99	59	2002	2002	NUM
gujaf-248	99	60	)	)	PUNCT
gujaf-248	99	61	.	.	PUNCT
gujaf-248	100	1	these	these	DET
gujaf-248	100	2	standards	standard	NOUN
gujaf-248	100	3	encompass	encompass	VERB
gujaf-248	100	4	crucial	crucial	ADJ
gujaf-248	100	5	aspects	aspect	NOUN
gujaf-248	100	6	like	like	ADP
gujaf-248	100	7	board	board	NOUN
gujaf-248	100	8	composition	composition	NOUN
gujaf-248	100	9	,	,	PUNCT
gujaf-248	100	10	size	size	NOUN
gujaf-248	100	11	,	,	PUNCT
gujaf-248	100	12	audit	audit	NOUN
gujaf-248	100	13	committee	committee	NOUN
gujaf-248	100	14	responsibilities	responsibility	NOUN
gujaf-248	100	15	,	,	PUNCT
gujaf-248	100	16	and	and	CCONJ
gujaf-248	100	17	composition	composition	NOUN
gujaf-248	100	18	,	,	PUNCT
gujaf-248	100	19	emphasizing	emphasize	VERB
gujaf-248	100	20	the	the	DET
gujaf-248	100	21	need	need	NOUN
gujaf-248	100	22	for	for	ADP
gujaf-248	100	23	optimal	optimal	ADJ
gujaf-248	100	24	corporate	corporate	ADJ
gujaf-248	100	25	governance	governance	NOUN
gujaf-248	100	26	practices	practice	NOUN
gujaf-248	100	27	.	.	PUNCT
gujaf-248	101	1	3	3	NUM
gujaf-248	101	2	the	the	DET
gujaf-248	101	3	financial	financial	ADJ
gujaf-248	101	4	institutions	institution	NOUN
gujaf-248	101	5	in	in	ADP
gujaf-248	101	6	nigeria	nigeria	PROPN
gujaf-248	101	7	have	have	AUX
gujaf-248	101	8	grappled	grapple	VERB
gujaf-248	101	9	with	with	ADP
gujaf-248	101	10	breakdowns	breakdown	NOUN
gujaf-248	101	11	attributed	attribute	VERB
gujaf-248	101	12	to	to	ADP
gujaf-248	101	13	unethical	unethical	ADJ
gujaf-248	101	14	practices	practice	NOUN
gujaf-248	101	15	by	by	ADP
gujaf-248	101	16	boards	board	NOUN
gujaf-248	101	17	,	,	PUNCT
gujaf-248	101	18	a	a	DET
gujaf-248	101	19	lack	lack	NOUN
gujaf-248	101	20	of	of	ADP
gujaf-248	101	21	accountability	accountability	NOUN
gujaf-248	101	22	,	,	PUNCT
gujaf-248	101	23	and	and	CCONJ
gujaf-248	101	24	inadequate	inadequate	ADJ
gujaf-248	101	25	corporate	corporate	ADJ
gujaf-248	101	26	governance	governance	NOUN
gujaf-248	101	27	standards	standard	NOUN
gujaf-248	101	28	,	,	PUNCT
gujaf-248	101	29	leading	lead	VERB
gujaf-248	101	30	to	to	ADP
gujaf-248	101	31	a	a	DET
gujaf-248	101	32	loss	loss	NOUN
gujaf-248	101	33	of	of	ADP
gujaf-248	101	34	trust	trust	NOUN
gujaf-248	101	35	among	among	ADP
gujaf-248	101	36	shareholders	shareholder	NOUN
gujaf-248	101	37	(	(	PUNCT
gujaf-248	101	38	nuhu	nuhu	NOUN
gujaf-248	101	39	,	,	PUNCT
gujaf-248	101	40	2017	2017	NUM
gujaf-248	101	41	)	)	PUNCT
gujaf-248	101	42	.	.	PUNCT
gujaf-248	102	1	in	in	ADP
gujaf-248	102	2	response	response	NOUN
gujaf-248	102	3	to	to	ADP
gujaf-248	102	4	these	these	DET
gujaf-248	102	5	challenges	challenge	NOUN
gujaf-248	102	6	,	,	PUNCT
gujaf-248	102	7	the	the	DET
gujaf-248	102	8	sec	sec	PROPN
gujaf-248	102	9	introduced	introduce	VERB
gujaf-248	102	10	a	a	DET
gujaf-248	102	11	code	code	NOUN
gujaf-248	102	12	of	of	ADP
gujaf-248	102	13	best	good	ADJ
gujaf-248	102	14	practice	practice	NOUN
gujaf-248	102	15	,	,	PUNCT
gujaf-248	102	16	outlining	outline	VERB
gujaf-248	102	17	guidance	guidance	NOUN
gujaf-248	102	18	on	on	ADP
gujaf-248	102	19	nigerian	nigerian	ADJ
gujaf-248	102	20	corporate	corporate	ADJ
gujaf-248	102	21	governance	governance	NOUN
gujaf-248	102	22	standards	standard	NOUN
gujaf-248	102	23	.	.	PUNCT
gujaf-248	103	1	this	this	PRON
gujaf-248	103	2	underscores	underscore	VERB
gujaf-248	103	3	the	the	DET
gujaf-248	103	4	essential	essential	ADJ
gujaf-248	103	5	role	role	NOUN
gujaf-248	103	6	of	of	ADP
gujaf-248	103	7	a	a	DET
gujaf-248	103	8	proficient	proficient	ADJ
gujaf-248	103	9	corporate	corporate	ADJ
gujaf-248	103	10	governance	governance	NOUN
gujaf-248	103	11	system	system	NOUN
gujaf-248	103	12	in	in	ADP
gujaf-248	103	13	administering	administer	VERB
gujaf-248	103	14	a	a	DET
gujaf-248	103	15	company	company	NOUN
gujaf-248	103	16	's	's	PART
gujaf-248	103	17	operations	operation	NOUN
gujaf-248	103	18	for	for	ADP
gujaf-248	103	19	the	the	DET
gujaf-248	103	20	utmost	utmost	ADJ
gujaf-248	103	21	benefit	benefit	NOUN
gujaf-248	103	22	of	of	ADP
gujaf-248	103	23	shareholders	shareholder	NOUN
gujaf-248	103	24	.	.	PUNCT
gujaf-248	104	1	the	the	DET
gujaf-248	104	2	board	board	NOUN
gujaf-248	104	3	of	of	ADP
gujaf-248	104	4	directors	director	NOUN
gujaf-248	104	5	,	,	PUNCT
gujaf-248	104	6	as	as	ADP
gujaf-248	104	7	a	a	DET
gujaf-248	104	8	central	central	ADJ
gujaf-248	104	9	figure	figure	NOUN
gujaf-248	104	10	in	in	ADP
gujaf-248	104	11	corporate	corporate	ADJ
gujaf-248	104	12	governance	governance	NOUN
gujaf-248	104	13	,	,	PUNCT
gujaf-248	104	14	holds	hold	VERB
gujaf-248	104	15	the	the	DET
gujaf-248	104	16	primary	primary	ADJ
gujaf-248	104	17	responsibility	responsibility	NOUN
gujaf-248	104	18	of	of	ADP
gujaf-248	104	19	overseeing	oversee	VERB
gujaf-248	104	20	management	management	NOUN
gujaf-248	104	21	and	and	CCONJ
gujaf-248	104	22	ensuring	ensure	VERB
gujaf-248	104	23	accountability	accountability	NOUN
gujaf-248	104	24	to	to	ADP
gujaf-248	104	25	shareholders	shareholder	NOUN
gujaf-248	104	26	and	and	CCONJ
gujaf-248	104	27	stakeholders	stakeholder	NOUN
gujaf-248	104	28	.	.	PUNCT
gujaf-248	105	1	the	the	DET
gujaf-248	105	2	ongoing	ongoing	ADJ
gujaf-248	105	3	debate	debate	NOUN
gujaf-248	105	4	surrounding	surround	VERB
gujaf-248	105	5	the	the	DET
gujaf-248	105	6	impact	impact	NOUN
gujaf-248	105	7	of	of	ADP
gujaf-248	105	8	board	board	NOUN
gujaf-248	105	9	characteristics	characteristic	NOUN
gujaf-248	105	10	on	on	ADP
gujaf-248	105	11	company	company	NOUN
gujaf-248	105	12	performance	performance	NOUN
gujaf-248	105	13	,	,	PUNCT
gujaf-248	105	14	including	include	VERB
gujaf-248	105	15	indicators	indicator	NOUN
gujaf-248	105	16	like	like	ADP
gujaf-248	105	17	education	education	NOUN
gujaf-248	105	18	,	,	PUNCT
gujaf-248	105	19	gender	gender	NOUN
gujaf-248	105	20	composition	composition	NOUN
gujaf-248	105	21	,	,	PUNCT
gujaf-248	105	22	director	director	NOUN
gujaf-248	105	23	compensation	compensation	PROPN
gujaf-248	105	24	,	,	PUNCT
gujaf-248	105	25	ceo	ceo	NOUN
gujaf-248	105	26	duality	duality	NOUN
gujaf-248	105	27	,	,	PUNCT
gujaf-248	105	28	block	block	NOUN
gujaf-248	105	29	holders	holder	NOUN
gujaf-248	105	30	,	,	PUNCT
gujaf-248	105	31	and	and	CCONJ
gujaf-248	105	32	professional	professional	ADJ
gujaf-248	105	33	experience	experience	NOUN
gujaf-248	105	34	(	(	PUNCT
gujaf-248	105	35	akpan	akpan	NOUN
gujaf-248	105	36	&	&	CCONJ
gujaf-248	105	37	amran	amran	ADJ
gujaf-248	105	38	,	,	PUNCT
gujaf-248	105	39	2014	2014	NUM
gujaf-248	105	40	;	;	PUNCT
gujaf-248	105	41	vo	vo	PROPN
gujaf-248	105	42	&	&	CCONJ
gujaf-248	105	43	phan	phan	PROPN
gujaf-248	105	44	,	,	PUNCT
gujaf-248	105	45	2013	2013	NUM
gujaf-248	105	46	)	)	PUNCT
gujaf-248	105	47	,	,	PUNCT
gujaf-248	105	48	underscores	underscore	VERB
gujaf-248	105	49	the	the	DET
gujaf-248	105	50	need	need	NOUN
gujaf-248	105	51	for	for	ADP
gujaf-248	105	52	a	a	DET
gujaf-248	105	53	comprehensive	comprehensive	ADJ
gujaf-248	105	54	investigation	investigation	NOUN
gujaf-248	105	55	.	.	PUNCT
gujaf-248	106	1	numerous	numerous	ADJ
gujaf-248	106	2	studies	study	NOUN
gujaf-248	106	3	globally	globally	ADV
gujaf-248	106	4	have	have	AUX
gujaf-248	106	5	explored	explore	VERB
gujaf-248	106	6	the	the	DET
gujaf-248	106	7	effects	effect	NOUN
gujaf-248	106	8	of	of	ADP
gujaf-248	106	9	board	board	NOUN
gujaf-248	106	10	composition	composition	NOUN
gujaf-248	106	11	and	and	CCONJ
gujaf-248	106	12	size	size	NOUN
gujaf-248	106	13	on	on	ADP
gujaf-248	106	14	financial	financial	ADJ
gujaf-248	106	15	performance	performance	NOUN
gujaf-248	106	16	,	,	PUNCT
gujaf-248	106	17	with	with	ADP
gujaf-248	106	18	nigerian	nigerian	ADJ
gujaf-248	106	19	researchers	researcher	NOUN
gujaf-248	106	20	contributing	contribute	VERB
gujaf-248	106	21	to	to	ADP
gujaf-248	106	22	this	this	DET
gujaf-248	106	23	body	body	NOUN
gujaf-248	106	24	of	of	ADP
gujaf-248	106	25	knowledge	knowledge	NOUN
gujaf-248	106	26	(	(	PUNCT
gujaf-248	106	27	akpan	akpan	NOUN
gujaf-248	106	28	&	&	CCONJ
gujaf-248	106	29	amran	amran	ADJ
gujaf-248	106	30	,	,	PUNCT
gujaf-248	106	31	2014	2014	NUM
gujaf-248	106	32	;	;	PUNCT
gujaf-248	106	33	gwaison	gwaison	NOUN
gujaf-248	106	34	&	&	CCONJ
gujaf-248	106	35	maimako	maimako	PROPN
gujaf-248	106	36	,	,	PUNCT
gujaf-248	106	37	2021	2021	NUM
gujaf-248	106	38	;	;	PUNCT
gujaf-248	106	39	oyedokun	oyedokun	NOUN
gujaf-248	106	40	,	,	PUNCT
gujaf-248	106	41	2019	2019	NUM
gujaf-248	106	42	;	;	PUNCT
gujaf-248	106	43	ujunwa	ujunwa	PROPN
gujaf-248	106	44	,	,	PUNCT
gujaf-248	106	45	2012	2012	NUM
gujaf-248	106	46	)	)	PUNCT
gujaf-248	106	47	.	.	PUNCT
gujaf-248	107	1	however	however	ADV
gujaf-248	107	2	,	,	PUNCT
gujaf-248	107	3	the	the	DET
gujaf-248	107	4	goal	goal	NOUN
gujaf-248	107	5	of	of	ADP
gujaf-248	107	6	this	this	DET
gujaf-248	107	7	study	study	NOUN
gujaf-248	107	8	is	be	AUX
gujaf-248	107	9	to	to	PART
gujaf-248	107	10	specifically	specifically	ADV
gujaf-248	107	11	investigate	investigate	VERB
gujaf-248	107	12	how	how	SCONJ
gujaf-248	107	13	board	board	NOUN
gujaf-248	107	14	characteristics	characteristic	NOUN
gujaf-248	107	15	impact	impact	VERB
gujaf-248	107	16	the	the	DET
gujaf-248	107	17	financial	financial	ADJ
gujaf-248	107	18	performance	performance	NOUN
gujaf-248	107	19	of	of	ADP
gujaf-248	107	20	listed	list	VERB
gujaf-248	107	21	deposit	deposit	NOUN
gujaf-248	107	22	banks	bank	NOUN
gujaf-248	107	23	in	in	ADP
gujaf-248	107	24	nigeria	nigeria	PROPN
gujaf-248	107	25	.	.	PUNCT
gujaf-248	108	1	the	the	DET
gujaf-248	108	2	rationale	rationale	NOUN
gujaf-248	108	3	behind	behind	ADP
gujaf-248	108	4	this	this	DET
gujaf-248	108	5	focus	focus	NOUN
gujaf-248	108	6	lies	lie	VERB
gujaf-248	108	7	in	in	ADP
gujaf-248	108	8	the	the	DET
gujaf-248	108	9	pivotal	pivotal	ADJ
gujaf-248	108	10	role	role	NOUN
gujaf-248	108	11	of	of	ADP
gujaf-248	108	12	boards	board	NOUN
gujaf-248	108	13	as	as	ADP
gujaf-248	108	14	instruments	instrument	NOUN
gujaf-248	108	15	for	for	ADP
gujaf-248	108	16	informing	inform	VERB
gujaf-248	108	17	and	and	CCONJ
gujaf-248	108	18	overseeing	oversee	VERB
gujaf-248	108	19	corporate	corporate	ADJ
gujaf-248	108	20	management	management	NOUN
gujaf-248	108	21	,	,	PUNCT
gujaf-248	108	22	aligning	align	VERB
gujaf-248	108	23	business	business	NOUN
gujaf-248	108	24	affairs	affair	NOUN
gujaf-248	108	25	with	with	ADP
gujaf-248	108	26	the	the	DET
gujaf-248	108	27	best	good	ADJ
gujaf-248	108	28	interests	interest	NOUN
gujaf-248	108	29	of	of	ADP
gujaf-248	108	30	shareholders	shareholder	NOUN
gujaf-248	108	31	,	,	PUNCT
gujaf-248	108	32	as	as	SCONJ
gujaf-248	108	33	proposed	propose	VERB
gujaf-248	108	34	by	by	ADP
gujaf-248	108	35	fama	fama	PROPN
gujaf-248	108	36	and	and	CCONJ
gujaf-248	108	37	jensen	jensen	PROPN
gujaf-248	108	38	(	(	PUNCT
gujaf-248	108	39	1983	1983	NUM
gujaf-248	108	40	)	)	PUNCT
gujaf-248	108	41	.	.	PUNCT
gujaf-248	109	1	this	this	DET
gujaf-248	109	2	study	study	NOUN
gujaf-248	109	3	contributes	contribute	VERB
gujaf-248	109	4	to	to	ADP
gujaf-248	109	5	the	the	DET
gujaf-248	109	6	existing	exist	VERB
gujaf-248	109	7	body	body	NOUN
gujaf-248	109	8	of	of	ADP
gujaf-248	109	9	knowledge	knowledge	NOUN
gujaf-248	109	10	by	by	ADP
gujaf-248	109	11	providing	provide	VERB
gujaf-248	109	12	empirical	empirical	ADJ
gujaf-248	109	13	evidence	evidence	NOUN
gujaf-248	109	14	on	on	ADP
gujaf-248	109	15	the	the	DET
gujaf-248	109	16	link	link	NOUN
gujaf-248	109	17	between	between	ADP
gujaf-248	109	18	board	board	NOUN
gujaf-248	109	19	characteristics	characteristic	NOUN
gujaf-248	109	20	and	and	CCONJ
gujaf-248	109	21	the	the	DET
gujaf-248	109	22	financial	financial	ADJ
gujaf-248	109	23	performance	performance	NOUN
gujaf-248	109	24	of	of	ADP
gujaf-248	109	25	nigeria	nigeria	PROPN
gujaf-248	109	26	's	's	PART
gujaf-248	109	27	listed	list	VERB
gujaf-248	109	28	deposit	deposit	NOUN
gujaf-248	109	29	banks	bank	NOUN
gujaf-248	109	30	.	.	PUNCT
gujaf-248	110	1	the	the	DET
gujaf-248	110	2	objective	objective	NOUN
gujaf-248	110	3	is	be	AUX
gujaf-248	110	4	to	to	PART
gujaf-248	110	5	discern	discern	VERB
gujaf-248	110	6	whether	whether	SCONJ
gujaf-248	110	7	the	the	DET
gujaf-248	110	8	nigerian	nigerian	ADJ
gujaf-248	110	9	context	context	NOUN
gujaf-248	110	10	aligns	align	VERB
gujaf-248	110	11	with	with	ADP
gujaf-248	110	12	global	global	ADJ
gujaf-248	110	13	best	good	ADJ
gujaf-248	110	14	practices	practice	NOUN
gujaf-248	110	15	or	or	CCONJ
gujaf-248	110	16	if	if	SCONJ
gujaf-248	110	17	distinctive	distinctive	ADJ
gujaf-248	110	18	patterns	pattern	NOUN
gujaf-248	110	19	emerge	emerge	VERB
gujaf-248	110	20	concerning	concern	VERB
gujaf-248	110	21	the	the	DET
gujaf-248	110	22	association	association	NOUN
gujaf-248	110	23	between	between	ADP
gujaf-248	110	24	board	board	NOUN
gujaf-248	110	25	characteristics	characteristic	NOUN
gujaf-248	110	26	and	and	CCONJ
gujaf-248	110	27	financial	financial	ADJ
gujaf-248	110	28	performance	performance	NOUN
gujaf-248	110	29	within	within	ADP
gujaf-248	110	30	the	the	DET
gujaf-248	110	31	nigerian	nigerian	ADJ
gujaf-248	110	32	business	business	NOUN
gujaf-248	110	33	landscape	landscape	NOUN
gujaf-248	110	34	.	.	PUNCT
gujaf-248	111	1	despite	despite	SCONJ
gujaf-248	111	2	the	the	DET
gujaf-248	111	3	diverse	diverse	ADJ
gujaf-248	111	4	evidence	evidence	NOUN
gujaf-248	111	5	on	on	ADP
gujaf-248	111	6	the	the	DET
gujaf-248	111	7	impact	impact	NOUN
gujaf-248	111	8	of	of	ADP
gujaf-248	111	9	board	board	NOUN
gujaf-248	111	10	characteristics	characteristic	NOUN
gujaf-248	111	11	on	on	ADP
gujaf-248	111	12	financial	financial	ADJ
gujaf-248	111	13	performance	performance	NOUN
gujaf-248	111	14	globally	globally	ADV
gujaf-248	111	15	,	,	PUNCT
gujaf-248	111	16	with	with	ADP
gujaf-248	111	17	some	some	DET
gujaf-248	111	18	studies	study	NOUN
gujaf-248	111	19	observing	observe	VERB
gujaf-248	111	20	improvements	improvement	NOUN
gujaf-248	111	21	(	(	PUNCT
gujaf-248	111	22	andres	andre	NOUN
gujaf-248	111	23	&	&	CCONJ
gujaf-248	111	24	vallelado	vallelado	NOUN
gujaf-248	111	25	,	,	PUNCT
gujaf-248	111	26	2008	2008	NUM
gujaf-248	111	27	;	;	PUNCT
gujaf-248	111	28	assenga	assenga	PROPN
gujaf-248	111	29	et	et	PROPN
gujaf-248	111	30	al	al	PROPN
gujaf-248	111	31	.	.	PROPN
gujaf-248	111	32	,	,	PUNCT
gujaf-248	111	33	2018	2018	NUM
gujaf-248	111	34	;	;	PUNCT
gujaf-248	111	35	cornett	cornett	PROPN
gujaf-248	111	36	et	et	PROPN
gujaf-248	111	37	al	al	PROPN
gujaf-248	111	38	.	.	PROPN
gujaf-248	111	39	,	,	PUNCT
gujaf-248	111	40	2009	2009	NUM
gujaf-248	111	41	;	;	PUNCT
gujaf-248	111	42	kumar	kumar	PROPN
gujaf-248	111	43	&	&	CCONJ
gujaf-248	111	44	singh	singh	PROPN
gujaf-248	111	45	,	,	PUNCT
gujaf-248	111	46	2012	2012	NUM
gujaf-248	111	47	;	;	PUNCT
gujaf-248	111	48	mishra	mishra	PROPN
gujaf-248	111	49	,	,	PUNCT
gujaf-248	111	50	2020	2020	NUM
gujaf-248	111	51	;	;	PUNCT
gujaf-248	111	52	naciti	naciti	PROPN
gujaf-248	111	53	2019	2019	NUM
gujaf-248	111	54	;	;	PUNCT
gujaf-248	111	55	progress	progress	VERB
gujaf-248	111	56	et	et	PROPN
gujaf-248	111	57	al	al	PROPN
gujaf-248	111	58	.	.	PROPN
gujaf-248	111	59	,	,	PUNCT
gujaf-248	111	60	2014	2014	NUM
gujaf-248	111	61	)	)	PUNCT
gujaf-248	111	62	and	and	CCONJ
gujaf-248	111	63	others	other	NOUN
gujaf-248	111	64	finding	find	VERB
gujaf-248	111	65	no	no	DET
gujaf-248	111	66	relationship	relationship	NOUN
gujaf-248	111	67	(	(	PUNCT
gujaf-248	111	68	al	al	PROPN
gujaf-248	111	69	-	-	PUNCT
gujaf-248	111	70	hawary	hawary	PROPN
gujaf-248	111	71	et	et	PROPN
gujaf-248	111	72	al	al	PROPN
gujaf-248	111	73	.	.	PROPN
gujaf-248	111	74	,	,	PUNCT
gujaf-248	111	75	2011	2011	NUM
gujaf-248	111	76	;	;	PUNCT
gujaf-248	111	77	ganguli	ganguli	PROPN
gujaf-248	111	78	&	&	CCONJ
gujaf-248	111	79	deb	deb	PROPN
gujaf-248	111	80	,	,	PUNCT
gujaf-248	111	81	2021	2021	NUM
gujaf-248	111	82	;	;	PUNCT
gujaf-248	111	83	junaid	junaid	VERB
gujaf-248	111	84	et	et	PROPN
gujaf-248	111	85	al	al	PROPN
gujaf-248	111	86	.	.	PROPN
gujaf-248	111	87	,	,	PUNCT
gujaf-248	111	88	2020	2020	NUM
gujaf-248	111	89	;	;	PUNCT
gujaf-248	111	90	oyedokun	oyedokun	NOUN
gujaf-248	111	91	,	,	PUNCT
gujaf-248	111	92	2019	2019	NUM
gujaf-248	111	93	)	)	PUNCT
gujaf-248	111	94	,	,	PUNCT
gujaf-248	111	95	our	our	PRON
gujaf-248	111	96	findings	finding	NOUN
gujaf-248	111	97	align	align	VERB
gujaf-248	111	98	with	with	ADP
gujaf-248	111	99	studies	study	NOUN
gujaf-248	111	100	supporting	support	VERB
gujaf-248	111	101	the	the	DET
gujaf-248	111	102	notion	notion	NOUN
gujaf-248	111	103	that	that	SCONJ
gujaf-248	111	104	greater	great	ADJ
gujaf-248	111	105	board	board	NOUN
gujaf-248	111	106	size	size	NOUN
gujaf-248	111	107	and	and	CCONJ
gujaf-248	111	108	composition	composition	NOUN
gujaf-248	111	109	contribute	contribute	VERB
gujaf-248	111	110	to	to	ADP
gujaf-248	111	111	improved	improve	VERB
gujaf-248	111	112	financial	financial	ADJ
gujaf-248	111	113	performance	performance	NOUN
gujaf-248	111	114	(	(	PUNCT
gujaf-248	111	115	assenga	assenga	VERB
gujaf-248	111	116	et	et	PROPN
gujaf-248	111	117	al	al	PROPN
gujaf-248	111	118	.	.	PROPN
gujaf-248	111	119	,	,	PUNCT
gujaf-248	111	120	4	4	NUM
gujaf-248	111	121	2018	2018	NUM
gujaf-248	111	122	;	;	PUNCT
gujaf-248	111	123	cornett	cornett	PROPN
gujaf-248	111	124	et	et	PROPN
gujaf-248	111	125	al	al	PROPN
gujaf-248	111	126	.	.	PROPN
gujaf-248	111	127	,	,	PUNCT
gujaf-248	111	128	2009	2009	NUM
gujaf-248	111	129	;	;	PUNCT
gujaf-248	111	130	mishra	mishra	PROPN
gujaf-248	111	131	,	,	PUNCT
gujaf-248	111	132	2020	2020	NUM
gujaf-248	111	133	;	;	PUNCT
gujaf-248	111	134	andres	andre	NOUN
gujaf-248	111	135	and	and	CCONJ
gujaf-248	111	136	vallelado	vallelado	NOUN
gujaf-248	111	137	,	,	PUNCT
gujaf-248	111	138	2008	2008	NUM
gujaf-248	111	139	)	)	PUNCT
gujaf-248	111	140	.	.	PUNCT
gujaf-248	112	1	this	this	DET
gujaf-248	112	2	analysis	analysis	NOUN
gujaf-248	112	3	is	be	AUX
gujaf-248	112	4	expected	expect	VERB
gujaf-248	112	5	to	to	PART
gujaf-248	112	6	enrich	enrich	VERB
gujaf-248	112	7	the	the	DET
gujaf-248	112	8	ongoing	ongoing	ADJ
gujaf-248	112	9	discourse	discourse	NOUN
gujaf-248	112	10	regarding	regard	VERB
gujaf-248	112	11	this	this	DET
gujaf-248	112	12	relationship	relationship	NOUN
gujaf-248	112	13	,	,	PUNCT
gujaf-248	112	14	particularly	particularly	ADV
gujaf-248	112	15	within	within	ADP
gujaf-248	112	16	the	the	DET
gujaf-248	112	17	unique	unique	ADJ
gujaf-248	112	18	context	context	NOUN
gujaf-248	112	19	of	of	ADP
gujaf-248	112	20	nigerian	nigerian	ADJ
gujaf-248	112	21	banks	bank	NOUN
gujaf-248	112	22	.	.	PUNCT
gujaf-248	113	1	the	the	DET
gujaf-248	113	2	remaining	remain	VERB
gujaf-248	113	3	section	section	NOUN
gujaf-248	113	4	of	of	ADP
gujaf-248	113	5	this	this	DET
gujaf-248	113	6	paper	paper	NOUN
gujaf-248	113	7	is	be	AUX
gujaf-248	113	8	structured	structure	VERB
gujaf-248	113	9	as	as	SCONJ
gujaf-248	113	10	follows	follow	VERB
gujaf-248	113	11	:	:	PUNCT
gujaf-248	113	12	in	in	ADP
gujaf-248	113	13	section	section	NOUN
gujaf-248	113	14	two	two	NUM
gujaf-248	113	15	,	,	PUNCT
gujaf-248	113	16	we	we	PRON
gujaf-248	113	17	present	present	VERB
gujaf-248	113	18	an	an	DET
gujaf-248	113	19	in	in	ADP
gujaf-248	113	20	-	-	PUNCT
gujaf-248	113	21	depth	depth	NOUN
gujaf-248	113	22	review	review	NOUN
gujaf-248	113	23	of	of	ADP
gujaf-248	113	24	relevant	relevant	ADJ
gujaf-248	113	25	literature	literature	NOUN
gujaf-248	113	26	,	,	PUNCT
gujaf-248	113	27	including	include	VERB
gujaf-248	113	28	insights	insight	NOUN
gujaf-248	113	29	from	from	ADP
gujaf-248	113	30	prior	prior	ADJ
gujaf-248	113	31	research	research	NOUN
gujaf-248	113	32	.	.	PUNCT
gujaf-248	114	1	the	the	DET
gujaf-248	114	2	research	research	NOUN
gujaf-248	114	3	approach	approach	NOUN
gujaf-248	114	4	used	use	VERB
gujaf-248	114	5	in	in	ADP
gujaf-248	114	6	this	this	DET
gujaf-248	114	7	study	study	NOUN
gujaf-248	114	8	is	be	AUX
gujaf-248	114	9	described	describe	VERB
gujaf-248	114	10	in	in	ADP
gujaf-248	114	11	section	section	NOUN
gujaf-248	114	12	3	3	NUM
gujaf-248	114	13	.	.	PUNCT
gujaf-248	114	14	section	section	NOUN
gujaf-248	114	15	4	4	NUM
gujaf-248	114	16	shows	show	VERB
gujaf-248	114	17	the	the	DET
gujaf-248	114	18	findings	finding	NOUN
gujaf-248	114	19	from	from	ADP
gujaf-248	114	20	our	our	PRON
gujaf-248	114	21	analysis	analysis	NOUN
gujaf-248	114	22	.	.	PUNCT
gujaf-248	115	1	lastly	lastly	ADV
gujaf-248	115	2	,	,	PUNCT
gujaf-248	115	3	the	the	DET
gujaf-248	115	4	concluding	concluding	NOUN
gujaf-248	115	5	section	section	NOUN
gujaf-248	115	6	offers	offer	VERB
gujaf-248	115	7	a	a	DET
gujaf-248	115	8	discussion	discussion	NOUN
gujaf-248	115	9	of	of	ADP
gujaf-248	115	10	the	the	DET
gujaf-248	115	11	results	result	NOUN
gujaf-248	115	12	and	and	CCONJ
gujaf-248	115	13	the	the	DET
gujaf-248	115	14	study	study	NOUN
gujaf-248	115	15	's	's	PART
gujaf-248	115	16	overall	overall	ADJ
gujaf-248	115	17	conclusions	conclusion	NOUN
gujaf-248	115	18	.	.	PUNCT
gujaf-248	116	1	2	2	X
gujaf-248	116	2	.	.	X
gujaf-248	116	3	literature	literature	NOUN
gujaf-248	116	4	review	review	PROPN
gujaf-248	116	5	and	and	CCONJ
gujaf-248	116	6	hypotheses	hypothese	VERB
gujaf-248	116	7	development	development	VERB
gujaf-248	116	8	the	the	DET
gujaf-248	116	9	review	review	NOUN
gujaf-248	116	10	of	of	ADP
gujaf-248	116	11	existing	exist	VERB
gujaf-248	116	12	literature	literature	NOUN
gujaf-248	116	13	has	have	AUX
gujaf-248	116	14	highlighted	highlight	VERB
gujaf-248	116	15	the	the	DET
gujaf-248	116	16	absence	absence	NOUN
gujaf-248	116	17	of	of	ADP
gujaf-248	116	18	a	a	DET
gujaf-248	116	19	singular	singular	NOUN
gujaf-248	116	20	overarching	overarch	VERB
gujaf-248	116	21	theoretical	theoretical	ADJ
gujaf-248	116	22	framework	framework	NOUN
gujaf-248	116	23	capable	capable	ADJ
gujaf-248	116	24	of	of	ADP
gujaf-248	116	25	providing	provide	VERB
gujaf-248	116	26	a	a	DET
gujaf-248	116	27	complete	complete	ADJ
gujaf-248	116	28	understanding	understanding	NOUN
gujaf-248	116	29	of	of	ADP
gujaf-248	116	30	the	the	DET
gujaf-248	116	31	multifaceted	multifaceted	ADJ
gujaf-248	116	32	factors	factor	NOUN
gujaf-248	116	33	influencing	influence	VERB
gujaf-248	116	34	the	the	DET
gujaf-248	116	35	connections	connection	NOUN
gujaf-248	116	36	between	between	ADP
gujaf-248	116	37	board	board	NOUN
gujaf-248	116	38	of	of	ADP
gujaf-248	116	39	directors	director	NOUN
gujaf-248	116	40	and	and	CCONJ
gujaf-248	116	41	the	the	DET
gujaf-248	116	42	financial	financial	ADJ
gujaf-248	116	43	performance	performance	NOUN
gujaf-248	116	44	.	.	PUNCT
gujaf-248	117	1	it	it	PRON
gujaf-248	117	2	has	have	AUX
gujaf-248	117	3	become	become	VERB
gujaf-248	117	4	evident	evident	ADJ
gujaf-248	117	5	that	that	SCONJ
gujaf-248	117	6	the	the	DET
gujaf-248	117	7	relationship	relationship	NOUN
gujaf-248	117	8	between	between	ADP
gujaf-248	117	9	the	the	DET
gujaf-248	117	10	board	board	NOUN
gujaf-248	117	11	of	of	ADP
gujaf-248	117	12	directors	director	NOUN
gujaf-248	117	13	and	and	CCONJ
gujaf-248	117	14	financial	financial	ADJ
gujaf-248	117	15	performance	performance	NOUN
gujaf-248	117	16	is	be	AUX
gujaf-248	117	17	considerably	considerably	ADV
gujaf-248	117	18	more	more	ADV
gujaf-248	117	19	complex	complex	ADJ
gujaf-248	117	20	and	and	CCONJ
gujaf-248	117	21	varied	varied	ADJ
gujaf-248	117	22	than	than	SCONJ
gujaf-248	117	23	any	any	DET
gujaf-248	117	24	single	single	ADJ
gujaf-248	117	25	governance	governance	NOUN
gujaf-248	117	26	theory	theory	NOUN
gujaf-248	117	27	can	can	AUX
gujaf-248	117	28	comprehensively	comprehensively	ADV
gujaf-248	117	29	address	address	VERB
gujaf-248	117	30	,	,	PUNCT
gujaf-248	117	31	as	as	ADP
gujaf-248	117	32	(	(	PUNCT
gujaf-248	117	33	nicholson	nicholson	PROPN
gujaf-248	117	34	&	&	CCONJ
gujaf-248	117	35	kiel	kiel	PROPN
gujaf-248	117	36	,	,	PUNCT
gujaf-248	117	37	2007	2007	NUM
gujaf-248	117	38	)	)	PUNCT
gujaf-248	117	39	.	.	PUNCT
gujaf-248	118	1	nevertheless	nevertheless	ADV
gujaf-248	118	2	,	,	PUNCT
gujaf-248	118	3	this	this	DET
gujaf-248	118	4	paper	paper	NOUN
gujaf-248	118	5	leverages	leverage	VERB
gujaf-248	118	6	the	the	DET
gujaf-248	118	7	two	two	NUM
gujaf-248	118	8	most	most	ADV
gujaf-248	118	9	prevalent	prevalent	ADJ
gujaf-248	118	10	corporate	corporate	ADJ
gujaf-248	118	11	governance	governance	NOUN
gujaf-248	118	12	theories	theory	NOUN
gujaf-248	118	13	to	to	PART
gujaf-248	118	14	review	review	VERB
gujaf-248	118	15	prior	prior	ADJ
gujaf-248	118	16	relevant	relevant	ADJ
gujaf-248	118	17	literature	literature	NOUN
gujaf-248	118	18	and	and	CCONJ
gujaf-248	118	19	establish	establish	VERB
gujaf-248	118	20	the	the	DET
gujaf-248	118	21	study	study	NOUN
gujaf-248	118	22	's	's	PART
gujaf-248	118	23	hypotheses	hypothesis	NOUN
gujaf-248	118	24	.	.	PUNCT
gujaf-248	119	1	firstly	firstly	ADV
gujaf-248	119	2	,	,	PUNCT
gujaf-248	119	3	agency	agency	NOUN
gujaf-248	119	4	theory	theory	NOUN
gujaf-248	119	5	is	be	AUX
gujaf-248	119	6	employed	employ	VERB
gujaf-248	119	7	to	to	PART
gujaf-248	119	8	investigate	investigate	VERB
gujaf-248	119	9	the	the	DET
gujaf-248	119	10	roles	role	NOUN
gujaf-248	119	11	played	play	VERB
gujaf-248	119	12	by	by	ADP
gujaf-248	119	13	directors	director	NOUN
gujaf-248	119	14	in	in	ADP
gujaf-248	119	15	contributing	contribute	VERB
gujaf-248	119	16	to	to	ADP
gujaf-248	119	17	the	the	DET
gujaf-248	119	18	success	success	NOUN
gujaf-248	119	19	of	of	ADP
gujaf-248	119	20	the	the	DET
gujaf-248	119	21	companies	company	NOUN
gujaf-248	119	22	they	they	PRON
gujaf-248	119	23	oversee	oversee	VERB
gujaf-248	119	24	.	.	PUNCT
gujaf-248	120	1	this	this	PRON
gujaf-248	120	2	entails	entail	VERB
gujaf-248	120	3	an	an	DET
gujaf-248	120	4	examination	examination	NOUN
gujaf-248	120	5	of	of	ADP
gujaf-248	120	6	the	the	DET
gujaf-248	120	7	impact	impact	NOUN
gujaf-248	120	8	of	of	ADP
gujaf-248	120	9	board	board	NOUN
gujaf-248	120	10	leadership	leadership	NOUN
gujaf-248	120	11	and	and	CCONJ
gujaf-248	120	12	board	board	NOUN
gujaf-248	120	13	composition	composition	NOUN
gujaf-248	120	14	on	on	ADP
gujaf-248	120	15	performance	performance	NOUN
gujaf-248	120	16	.	.	PUNCT
gujaf-248	121	1	secondly	secondly	ADV
gujaf-248	121	2	,	,	PUNCT
gujaf-248	121	3	the	the	DET
gujaf-248	121	4	theory	theory	NOUN
gujaf-248	121	5	of	of	ADP
gujaf-248	121	6	resource	resource	NOUN
gujaf-248	121	7	dependence	dependence	NOUN
gujaf-248	121	8	is	be	AUX
gujaf-248	121	9	utilized	utilize	VERB
gujaf-248	121	10	to	to	PART
gujaf-248	121	11	explore	explore	VERB
gujaf-248	121	12	the	the	DET
gujaf-248	121	13	relationship	relationship	NOUN
gujaf-248	121	14	between	between	ADP
gujaf-248	121	15	organizations	organization	NOUN
gujaf-248	121	16	and	and	CCONJ
gujaf-248	121	17	the	the	DET
gujaf-248	121	18	critical	critical	ADJ
gujaf-248	121	19	resources	resource	NOUN
gujaf-248	121	20	required	require	VERB
gujaf-248	121	21	for	for	ADP
gujaf-248	121	22	achieving	achieve	VERB
gujaf-248	121	23	maximum	maximum	ADJ
gujaf-248	121	24	efficiency	efficiency	NOUN
gujaf-248	121	25	,	,	PUNCT
gujaf-248	121	26	including	include	VERB
gujaf-248	121	27	an	an	DET
gujaf-248	121	28	analysis	analysis	NOUN
gujaf-248	121	29	of	of	ADP
gujaf-248	121	30	board	board	NOUN
gujaf-248	121	31	size	size	NOUN
gujaf-248	121	32	's	's	PART
gujaf-248	121	33	influence	influence	NOUN
gujaf-248	121	34	on	on	ADP
gujaf-248	121	35	overall	overall	ADJ
gujaf-248	121	36	performance	performance	NOUN
gujaf-248	121	37	.	.	PUNCT
gujaf-248	122	1	the	the	DET
gujaf-248	122	2	integration	integration	NOUN
gujaf-248	122	3	of	of	ADP
gujaf-248	122	4	agency	agency	NOUN
gujaf-248	122	5	theory	theory	NOUN
gujaf-248	122	6	aligns	align	VERB
gujaf-248	122	7	with	with	ADP
gujaf-248	122	8	previous	previous	ADJ
gujaf-248	122	9	research	research	NOUN
gujaf-248	122	10	conducted	conduct	VERB
gujaf-248	122	11	by	by	ADP
gujaf-248	122	12	hillman	hillman	PROPN
gujaf-248	122	13	and	and	CCONJ
gujaf-248	122	14	dalziel	dalziel	PROPN
gujaf-248	122	15	(	(	PUNCT
gujaf-248	122	16	2003	2003	NUM
gujaf-248	122	17	)	)	PUNCT
gujaf-248	122	18	and	and	CCONJ
gujaf-248	122	19	jackling	jackling	NOUN
gujaf-248	122	20	and	and	CCONJ
gujaf-248	122	21	johl	johl	NOUN
gujaf-248	122	22	(	(	PUNCT
gujaf-248	122	23	2009	2009	NUM
gujaf-248	122	24	)	)	PUNCT
gujaf-248	122	25	,	,	PUNCT
gujaf-248	122	26	who	who	PRON
gujaf-248	122	27	argue	argue	VERB
gujaf-248	122	28	that	that	SCONJ
gujaf-248	122	29	the	the	DET
gujaf-248	122	30	boards	board	NOUN
gujaf-248	122	31	of	of	ADP
gujaf-248	122	32	directors	director	NOUN
gujaf-248	122	33	serve	serve	VERB
gujaf-248	122	34	pivotal	pivotal	ADJ
gujaf-248	122	35	functions	function	NOUN
gujaf-248	122	36	by	by	ADP
gujaf-248	122	37	overseeing	oversee	VERB
gujaf-248	122	38	management	management	NOUN
gujaf-248	122	39	in	in	ADP
gujaf-248	122	40	the	the	DET
gujaf-248	122	41	interests	interest	NOUN
gujaf-248	122	42	of	of	ADP
gujaf-248	122	43	shareholders	shareholder	NOUN
gujaf-248	122	44	(	(	PUNCT
gujaf-248	122	45	as	as	ADP
gujaf-248	122	46	per	per	ADP
gujaf-248	122	47	agency	agency	NOUN
gujaf-248	122	48	theory	theory	NOUN
gujaf-248	122	49	)	)	PUNCT
gujaf-248	122	50	.	.	PUNCT
gujaf-248	123	1	the	the	DET
gujaf-248	123	2	literature	literature	PROPN
gujaf-248	123	3	review	review	NOUN
gujaf-248	123	4	discusses	discuss	VERB
gujaf-248	123	5	the	the	DET
gujaf-248	123	6	findings	finding	NOUN
gujaf-248	123	7	of	of	ADP
gujaf-248	123	8	previous	previous	ADJ
gujaf-248	123	9	studies	study	NOUN
gujaf-248	123	10	regarding	regard	VERB
gujaf-248	123	11	their	their	PRON
gujaf-248	123	12	implications	implication	NOUN
gujaf-248	123	13	for	for	ADP
gujaf-248	123	14	company	company	NOUN
gujaf-248	123	15	performance	performance	NOUN
gujaf-248	123	16	within	within	ADP
gujaf-248	123	17	each	each	PRON
gujaf-248	123	18	of	of	ADP
gujaf-248	123	19	these	these	DET
gujaf-248	123	20	key	key	ADJ
gujaf-248	123	21	dimensions	dimension	NOUN
gujaf-248	123	22	of	of	ADP
gujaf-248	123	23	sound	sound	ADJ
gujaf-248	123	24	governance	governance	NOUN
gujaf-248	123	25	.	.	PUNCT
gujaf-248	124	1	when	when	SCONJ
gujaf-248	124	2	relevant	relevant	ADJ
gujaf-248	124	3	,	,	PUNCT
gujaf-248	124	4	it	it	PRON
gujaf-248	124	5	places	place	VERB
gujaf-248	124	6	emphasis	emphasis	NOUN
gujaf-248	124	7	on	on	ADP
gujaf-248	124	8	studies	study	NOUN
gujaf-248	124	9	pertinent	pertinent	ADJ
gujaf-248	124	10	to	to	ADP
gujaf-248	124	11	corporate	corporate	ADJ
gujaf-248	124	12	governance	governance	NOUN
gujaf-248	124	13	in	in	ADP
gujaf-248	124	14	nigeria	nigeria	PROPN
gujaf-248	124	15	.	.	PUNCT
gujaf-248	125	1	the	the	DET
gujaf-248	125	2	growth	growth	NOUN
gujaf-248	125	3	of	of	ADP
gujaf-248	125	4	the	the	DET
gujaf-248	125	5	theory	theory	NOUN
gujaf-248	125	6	outlined	outline	VERB
gujaf-248	125	7	in	in	ADP
gujaf-248	125	8	this	this	DET
gujaf-248	125	9	section	section	NOUN
gujaf-248	125	10	of	of	ADP
gujaf-248	125	11	the	the	DET
gujaf-248	125	12	paper	paper	NOUN
gujaf-248	125	13	is	be	AUX
gujaf-248	125	14	rooted	root	VERB
gujaf-248	125	15	in	in	ADP
gujaf-248	125	16	a	a	DET
gujaf-248	125	17	comprehensive	comprehensive	ADJ
gujaf-248	125	18	examination	examination	NOUN
gujaf-248	125	19	of	of	ADP
gujaf-248	125	20	prior	prior	ADJ
gujaf-248	125	21	literature	literature	NOUN
gujaf-248	125	22	within	within	ADP
gujaf-248	125	23	the	the	DET
gujaf-248	125	24	context	context	NOUN
gujaf-248	125	25	of	of	ADP
gujaf-248	125	26	agency	agency	NOUN
gujaf-248	125	27	theory	theory	NOUN
gujaf-248	125	28	.	.	PUNCT
gujaf-248	126	1	the	the	DET
gujaf-248	126	2	size	size	NOUN
gujaf-248	126	3	of	of	ADP
gujaf-248	126	4	a	a	DET
gujaf-248	126	5	board	board	NOUN
gujaf-248	126	6	is	be	AUX
gujaf-248	126	7	often	often	ADV
gujaf-248	126	8	seen	see	VERB
gujaf-248	126	9	as	as	ADP
gujaf-248	126	10	indicative	indicative	ADJ
gujaf-248	126	11	of	of	ADP
gujaf-248	126	12	its	its	PRON
gujaf-248	126	13	dual	dual	ADJ
gujaf-248	126	14	roles	role	NOUN
gujaf-248	126	15	in	in	ADP
gujaf-248	126	16	advising	advise	VERB
gujaf-248	126	17	and	and	CCONJ
gujaf-248	126	18	monitoring	monitoring	NOUN
gujaf-248	126	19	(	(	PUNCT
gujaf-248	126	20	klein	klein	PROPN
gujaf-248	126	21	,	,	PUNCT
gujaf-248	126	22	1998	1998	NUM
gujaf-248	126	23	)	)	PUNCT
gujaf-248	126	24	.	.	PUNCT
gujaf-248	127	1	however	however	ADV
gujaf-248	127	2	,	,	PUNCT
gujaf-248	127	3	empirical	empirical	ADJ
gujaf-248	127	4	evidence	evidence	NOUN
gujaf-248	127	5	regarding	regard	VERB
gujaf-248	127	6	the	the	DET
gujaf-248	127	7	ideal	ideal	PROPN
gujaf-248	127	8	board	board	NOUN
gujaf-248	127	9	size	size	NOUN
gujaf-248	127	10	is	be	AUX
gujaf-248	127	11	inconsistent	inconsistent	ADJ
gujaf-248	127	12	.	.	PUNCT
gujaf-248	128	1	the	the	DET
gujaf-248	128	2	argument	argument	NOUN
gujaf-248	128	3	revolves	revolve	VERB
gujaf-248	128	4	around	around	ADP
gujaf-248	128	5	the	the	DET
gujaf-248	128	6	notion	notion	NOUN
gujaf-248	128	7	that	that	SCONJ
gujaf-248	128	8	larger	large	ADJ
gujaf-248	128	9	board	board	NOUN
gujaf-248	128	10	sizes	size	NOUN
gujaf-248	128	11	5	5	NUM
gujaf-248	128	12	can	can	AUX
gujaf-248	128	13	lead	lead	VERB
gujaf-248	128	14	to	to	ADP
gujaf-248	128	15	internal	internal	ADJ
gujaf-248	128	16	conflicts	conflict	NOUN
gujaf-248	128	17	and	and	CCONJ
gujaf-248	128	18	higher	high	ADJ
gujaf-248	128	19	costs	cost	NOUN
gujaf-248	128	20	,	,	PUNCT
gujaf-248	128	21	while	while	SCONJ
gujaf-248	128	22	smaller	small	ADJ
gujaf-248	128	23	boards	board	NOUN
gujaf-248	128	24	may	may	AUX
gujaf-248	128	25	be	be	AUX
gujaf-248	128	26	criticized	criticize	VERB
gujaf-248	128	27	for	for	ADP
gujaf-248	128	28	not	not	PART
gujaf-248	128	29	effectively	effectively	ADV
gujaf-248	128	30	controlling	control	VERB
gujaf-248	128	31	the	the	DET
gujaf-248	128	32	actions	action	NOUN
gujaf-248	128	33	of	of	ADP
gujaf-248	128	34	influential	influential	ADJ
gujaf-248	128	35	managers	manager	NOUN
gujaf-248	128	36	(	(	PUNCT
gujaf-248	128	37	ujunwa	ujunwa	NOUN
gujaf-248	128	38	,	,	PUNCT
gujaf-248	128	39	2012	2012	NUM
gujaf-248	128	40	)	)	PUNCT
gujaf-248	128	41	.	.	PUNCT
gujaf-248	129	1	prior	prior	ADJ
gujaf-248	129	2	research	research	NOUN
gujaf-248	129	3	by	by	ADP
gujaf-248	129	4	sanda	sanda	NOUN
gujaf-248	129	5	,	,	PUNCT
gujaf-248	129	6	mikailu	mikailu	NOUN
gujaf-248	129	7	,	,	PUNCT
gujaf-248	129	8	and	and	CCONJ
gujaf-248	129	9	garba	garba	PROPN
gujaf-248	129	10	(	(	PUNCT
gujaf-248	129	11	2010	2010	NUM
gujaf-248	129	12	)	)	PUNCT
gujaf-248	129	13	has	have	AUX
gujaf-248	129	14	revealed	reveal	VERB
gujaf-248	129	15	empirical	empirical	ADJ
gujaf-248	129	16	evidence	evidence	NOUN
gujaf-248	129	17	that	that	SCONJ
gujaf-248	129	18	smaller	small	ADJ
gujaf-248	129	19	board	board	NOUN
gujaf-248	129	20	size	size	NOUN
gujaf-248	129	21	,	,	PUNCT
gujaf-248	129	22	in	in	ADP
gujaf-248	129	23	contrast	contrast	NOUN
gujaf-248	129	24	to	to	ADP
gujaf-248	129	25	larger	large	ADJ
gujaf-248	129	26	board	board	NOUN
gujaf-248	129	27	size	size	NOUN
gujaf-248	129	28	,	,	PUNCT
gujaf-248	129	29	presents	present	VERB
gujaf-248	129	30	a	a	DET
gujaf-248	129	31	positive	positive	ADJ
gujaf-248	129	32	and	and	CCONJ
gujaf-248	129	33	significant	significant	ADJ
gujaf-248	129	34	relationship	relationship	NOUN
gujaf-248	129	35	with	with	ADP
gujaf-248	129	36	firm	firm	ADJ
gujaf-248	129	37	performance	performance	NOUN
gujaf-248	129	38	.	.	PUNCT
gujaf-248	130	1	in	in	ADP
gujaf-248	130	2	a	a	DET
gujaf-248	130	3	similar	similar	ADJ
gujaf-248	130	4	vein	vein	NOUN
gujaf-248	130	5	,	,	PUNCT
gujaf-248	130	6	mak	mak	PROPN
gujaf-248	130	7	and	and	CCONJ
gujaf-248	130	8	kusnadi	kusnadi	NOUN
gujaf-248	130	9	(	(	PUNCT
gujaf-248	130	10	2005	2005	NUM
gujaf-248	130	11	)	)	PUNCT
gujaf-248	130	12	revealed	reveal	VERB
gujaf-248	130	13	that	that	SCONJ
gujaf-248	130	14	a	a	DET
gujaf-248	130	15	smaller	small	ADJ
gujaf-248	130	16	board	board	NOUN
gujaf-248	130	17	size	size	NOUN
gujaf-248	130	18	is	be	AUX
gujaf-248	130	19	significant	significant	ADJ
gujaf-248	130	20	and	and	CCONJ
gujaf-248	130	21	positively	positively	ADV
gujaf-248	130	22	associated	associate	VERB
gujaf-248	130	23	with	with	ADP
gujaf-248	130	24	high	high	ADJ
gujaf-248	130	25	firm	firm	ADJ
gujaf-248	130	26	performance	performance	NOUN
gujaf-248	130	27	.	.	PUNCT
gujaf-248	131	1	on	on	ADP
gujaf-248	131	2	the	the	DET
gujaf-248	131	3	contrary	contrary	NOUN
gujaf-248	131	4	,	,	PUNCT
gujaf-248	131	5	dey	dey	PROPN
gujaf-248	131	6	and	and	CCONJ
gujaf-248	131	7	chauhan	chauhan	PROPN
gujaf-248	131	8	(	(	PUNCT
gujaf-248	131	9	2009	2009	NUM
gujaf-248	131	10	)	)	PUNCT
gujaf-248	131	11	discovered	discover	VERB
gujaf-248	131	12	that	that	SCONJ
gujaf-248	131	13	as	as	ADP
gujaf-248	131	14	board	board	NOUN
gujaf-248	131	15	size	size	NOUN
gujaf-248	131	16	increases	increase	NOUN
gujaf-248	131	17	,	,	PUNCT
gujaf-248	131	18	coordination	coordination	NOUN
gujaf-248	131	19	costs	cost	NOUN
gujaf-248	131	20	,	,	PUNCT
gujaf-248	131	21	communication	communication	NOUN
gujaf-248	131	22	gaps	gap	NOUN
gujaf-248	131	23	,	,	PUNCT
gujaf-248	131	24	and	and	CCONJ
gujaf-248	131	25	group	group	NOUN
gujaf-248	131	26	dynamics	dynamic	NOUN
gujaf-248	131	27	also	also	ADV
gujaf-248	131	28	rise	rise	VERB
gujaf-248	131	29	,	,	PUNCT
gujaf-248	131	30	resulting	result	VERB
gujaf-248	131	31	in	in	ADP
gujaf-248	131	32	lower	low	ADJ
gujaf-248	131	33	performance	performance	NOUN
gujaf-248	131	34	.	.	PUNCT
gujaf-248	132	1	however	however	ADV
gujaf-248	132	2	,	,	PUNCT
gujaf-248	132	3	research	research	NOUN
gujaf-248	132	4	conducted	conduct	VERB
gujaf-248	132	5	by	by	ADP
gujaf-248	132	6	andres	andre	NOUN
gujaf-248	132	7	and	and	CCONJ
gujaf-248	132	8	vallelado	vallelado	NOUN
gujaf-248	132	9	(	(	PUNCT
gujaf-248	132	10	2008	2008	NUM
gujaf-248	132	11	)	)	PUNCT
gujaf-248	132	12	revealed	reveal	VERB
gujaf-248	132	13	that	that	SCONJ
gujaf-248	132	14	larger	large	ADJ
gujaf-248	132	15	board	board	NOUN
gujaf-248	132	16	sizes	size	NOUN
gujaf-248	132	17	are	be	AUX
gujaf-248	132	18	more	more	ADV
gujaf-248	132	19	efficient	efficient	ADJ
gujaf-248	132	20	in	in	ADP
gujaf-248	132	21	advising	advise	VERB
gujaf-248	132	22	management	management	NOUN
gujaf-248	132	23	and	and	CCONJ
gujaf-248	132	24	monitoring	monitoring	NOUN
gujaf-248	132	25	functions	function	NOUN
gujaf-248	132	26	,	,	PUNCT
gujaf-248	132	27	generating	generate	VERB
gujaf-248	132	28	greater	great	ADJ
gujaf-248	132	29	value	value	NOUN
gujaf-248	132	30	for	for	ADP
gujaf-248	132	31	the	the	DET
gujaf-248	132	32	firm	firm	NOUN
gujaf-248	132	33	.	.	PUNCT
gujaf-248	133	1	however	however	ADV
gujaf-248	133	2	,	,	PUNCT
gujaf-248	133	3	several	several	ADJ
gujaf-248	133	4	studies	study	NOUN
gujaf-248	133	5	conducted	conduct	VERB
gujaf-248	133	6	by	by	ADP
gujaf-248	133	7	busta	busta	ADJ
gujaf-248	133	8	(	(	PUNCT
gujaf-248	133	9	2007	2007	NUM
gujaf-248	133	10	)	)	PUNCT
gujaf-248	133	11	,	,	PUNCT
gujaf-248	133	12	al	al	PROPN
gujaf-248	133	13	-	-	PUNCT
gujaf-248	133	14	hawary	hawary	PROPN
gujaf-248	133	15	et	et	PROPN
gujaf-248	133	16	al	al	PROPN
gujaf-248	133	17	.	.	PUNCT
gujaf-248	134	1	(	(	PUNCT
gujaf-248	134	2	2011	2011	NUM
gujaf-248	134	3	)	)	PUNCT
gujaf-248	134	4	,	,	PUNCT
gujaf-248	134	5	and	and	CCONJ
gujaf-248	134	6	oyedokun	oyedokun	NOUN
gujaf-248	134	7	(	(	PUNCT
gujaf-248	134	8	2019	2019	NUM
gujaf-248	134	9	)	)	PUNCT
gujaf-248	134	10	in	in	ADP
gujaf-248	134	11	various	various	ADJ
gujaf-248	134	12	countries	country	NOUN
gujaf-248	134	13	'	'	PART
gujaf-248	134	14	banking	banking	NOUN
gujaf-248	134	15	sectors	sector	NOUN
gujaf-248	134	16	have	have	AUX
gujaf-248	134	17	found	find	VERB
gujaf-248	134	18	no	no	DET
gujaf-248	134	19	significant	significant	ADJ
gujaf-248	134	20	relationship	relationship	NOUN
gujaf-248	134	21	between	between	ADP
gujaf-248	134	22	board	board	NOUN
gujaf-248	134	23	size	size	NOUN
gujaf-248	134	24	and	and	CCONJ
gujaf-248	134	25	the	the	DET
gujaf-248	134	26	bank	bank	NOUN
gujaf-248	134	27	performance	performance	NOUN
gujaf-248	134	28	.	.	PUNCT
gujaf-248	135	1	conversely	conversely	ADV
gujaf-248	135	2	,	,	PUNCT
gujaf-248	135	3	trabelsi	trabelsi	NOUN
gujaf-248	135	4	(	(	PUNCT
gujaf-248	135	5	2010	2010	NUM
gujaf-248	135	6	)	)	PUNCT
gujaf-248	135	7	suggested	suggest	VERB
gujaf-248	135	8	that	that	SCONJ
gujaf-248	135	9	board	board	NOUN
gujaf-248	135	10	size	size	NOUN
gujaf-248	135	11	has	have	VERB
gujaf-248	135	12	an	an	DET
gujaf-248	135	13	insignificant	insignificant	ADJ
gujaf-248	135	14	and	and	CCONJ
gujaf-248	135	15	negative	negative	ADJ
gujaf-248	135	16	association	association	NOUN
gujaf-248	135	17	with	with	ADP
gujaf-248	135	18	bank	bank	NOUN
gujaf-248	135	19	performance	performance	NOUN
gujaf-248	135	20	,	,	PUNCT
gujaf-248	135	21	while	while	SCONJ
gujaf-248	135	22	assenga	assenga	ADV
gujaf-248	135	23	et	et	PROPN
gujaf-248	135	24	al	al	PROPN
gujaf-248	135	25	.	.	PROPN
gujaf-248	136	1	(	(	PUNCT
gujaf-248	136	2	2018	2018	NUM
gujaf-248	136	3	)	)	PUNCT
gujaf-248	136	4	and	and	CCONJ
gujaf-248	136	5	cornett	cornett	PROPN
gujaf-248	136	6	et	et	PROPN
gujaf-248	136	7	al	al	PROPN
gujaf-248	136	8	.	.	PROPN
gujaf-248	137	1	(	(	PUNCT
gujaf-248	137	2	2009	2009	NUM
gujaf-248	137	3	)	)	PUNCT
gujaf-248	137	4	found	find	VERB
gujaf-248	137	5	that	that	SCONJ
gujaf-248	137	6	larger	large	ADJ
gujaf-248	137	7	board	board	NOUN
gujaf-248	137	8	sizes	size	NOUN
gujaf-248	137	9	have	have	VERB
gujaf-248	137	10	a	a	DET
gujaf-248	137	11	positive	positive	ADJ
gujaf-248	137	12	and	and	CCONJ
gujaf-248	137	13	significant	significant	ADJ
gujaf-248	137	14	association	association	NOUN
gujaf-248	137	15	with	with	ADP
gujaf-248	137	16	the	the	DET
gujaf-248	137	17	corporate	corporate	ADJ
gujaf-248	137	18	performance	performance	NOUN
gujaf-248	137	19	.	.	PUNCT
gujaf-248	138	1	according	accord	VERB
gujaf-248	138	2	to	to	ADP
gujaf-248	138	3	romano	romano	NOUN
gujaf-248	138	4	et	et	PROPN
gujaf-248	138	5	al	al	PROPN
gujaf-248	138	6	.	.	PROPN
gujaf-248	139	1	(	(	PUNCT
gujaf-248	139	2	2012	2012	NUM
gujaf-248	139	3	)	)	PUNCT
gujaf-248	139	4	argued	argue	VERB
gujaf-248	139	5	that	that	SCONJ
gujaf-248	139	6	the	the	DET
gujaf-248	139	7	activities	activity	NOUN
gujaf-248	139	8	and	and	CCONJ
gujaf-248	139	9	structures	structure	NOUN
gujaf-248	139	10	of	of	ADP
gujaf-248	139	11	bank	bank	NOUN
gujaf-248	139	12	holdings	holding	NOUN
gujaf-248	139	13	can	can	AUX
gujaf-248	139	14	make	make	VERB
gujaf-248	139	15	a	a	DET
gujaf-248	139	16	larger	large	ADJ
gujaf-248	139	17	board	board	NOUN
gujaf-248	139	18	size	size	NOUN
gujaf-248	139	19	more	more	ADV
gujaf-248	139	20	appropriate	appropriate	ADJ
gujaf-248	139	21	and	and	CCONJ
gujaf-248	139	22	increases	increase	NOUN
gujaf-248	139	23	in	in	ADP
gujaf-248	139	24	board	board	NOUN
gujaf-248	139	25	size	size	NOUN
gujaf-248	139	26	due	due	ADP
gujaf-248	139	27	to	to	ADP
gujaf-248	139	28	the	the	DET
gujaf-248	139	29	addition	addition	NOUN
gujaf-248	139	30	of	of	ADP
gujaf-248	139	31	directors	director	NOUN
gujaf-248	139	32	with	with	ADP
gujaf-248	139	33	subsidiary	subsidiary	ADJ
gujaf-248	139	34	directorships	directorship	NOUN
gujaf-248	139	35	may	may	AUX
gujaf-248	139	36	enhance	enhance	VERB
gujaf-248	139	37	value	value	NOUN
gujaf-248	139	38	.	.	PUNCT
gujaf-248	140	1	paul	paul	PROPN
gujaf-248	140	2	et	et	PROPN
gujaf-248	140	3	al	al	PROPN
gujaf-248	140	4	.	.	PROPN
gujaf-248	140	5	(	(	PUNCT
gujaf-248	140	6	2011	2011	NUM
gujaf-248	140	7	)	)	PUNCT
gujaf-248	140	8	and	and	CCONJ
gujaf-248	140	9	progress	progress	VERB
gujaf-248	140	10	et	et	PROPN
gujaf-248	140	11	al	al	PROPN
gujaf-248	140	12	.	.	PUNCT
gujaf-248	140	13	(	(	PUNCT
gujaf-248	140	14	2014	2014	NUM
gujaf-248	140	15	)	)	PUNCT
gujaf-248	140	16	have	have	AUX
gujaf-248	140	17	provided	provide	VERB
gujaf-248	140	18	evidence	evidence	NOUN
gujaf-248	140	19	of	of	ADP
gujaf-248	140	20	the	the	DET
gujaf-248	140	21	causal	causal	PROPN
gujaf-248	140	22	association	association	NOUN
gujaf-248	140	23	between	between	ADP
gujaf-248	140	24	corporate	corporate	ADJ
gujaf-248	140	25	governance	governance	NOUN
gujaf-248	140	26	and	and	CCONJ
gujaf-248	140	27	the	the	DET
gujaf-248	140	28	bank	bank	NOUN
gujaf-248	140	29	performance	performance	NOUN
gujaf-248	140	30	.	.	PUNCT
gujaf-248	141	1	given	give	VERB
gujaf-248	141	2	this	this	DET
gujaf-248	141	3	extensive	extensive	ADJ
gujaf-248	141	4	literature	literature	NOUN
gujaf-248	141	5	,	,	PUNCT
gujaf-248	141	6	the	the	DET
gujaf-248	141	7	resulting	result	VERB
gujaf-248	141	8	hypothesis	hypothesis	NOUN
gujaf-248	141	9	is	be	AUX
gujaf-248	141	10	formulated	formulate	VERB
gujaf-248	141	11	as	as	SCONJ
gujaf-248	141	12	follows	follow	VERB
gujaf-248	141	13	:	:	PUNCT
gujaf-248	141	14	h1	h1	NOUN
gujaf-248	141	15	:	:	PUNCT
gujaf-248	141	16	there	there	PRON
gujaf-248	141	17	is	be	VERB
gujaf-248	141	18	a	a	DET
gujaf-248	141	19	significant	significant	ADJ
gujaf-248	141	20	relationship	relationship	NOUN
gujaf-248	141	21	between	between	ADP
gujaf-248	141	22	board	board	NOUN
gujaf-248	141	23	size	size	NOUN
gujaf-248	141	24	and	and	CCONJ
gujaf-248	141	25	financial	financial	ADJ
gujaf-248	141	26	performance	performance	NOUN
gujaf-248	141	27	.	.	PUNCT
gujaf-248	142	1	from	from	ADP
gujaf-248	142	2	the	the	DET
gujaf-248	142	3	standpoint	standpoint	NOUN
gujaf-248	142	4	of	of	ADP
gujaf-248	142	5	agency	agency	NOUN
gujaf-248	142	6	theory	theory	NOUN
gujaf-248	142	7	,	,	PUNCT
gujaf-248	142	8	it	it	PRON
gujaf-248	142	9	is	be	AUX
gujaf-248	142	10	proposed	propose	VERB
gujaf-248	142	11	that	that	SCONJ
gujaf-248	142	12	a	a	DET
gujaf-248	142	13	greater	great	ADJ
gujaf-248	142	14	percentage	percentage	NOUN
gujaf-248	142	15	of	of	ADP
gujaf-248	142	16	external	external	ADJ
gujaf-248	142	17	directors	director	NOUN
gujaf-248	142	18	serve	serve	VERB
gujaf-248	142	19	independently	independently	ADV
gujaf-248	142	20	on	on	ADP
gujaf-248	142	21	boards	board	NOUN
gujaf-248	142	22	of	of	ADP
gujaf-248	142	23	directors	director	NOUN
gujaf-248	142	24	to	to	PART
gujaf-248	142	25	monitor	monitor	VERB
gujaf-248	142	26	circumstances	circumstance	NOUN
gujaf-248	142	27	in	in	ADP
gujaf-248	142	28	which	which	PRON
gujaf-248	142	29	conflicts	conflict	NOUN
gujaf-248	142	30	of	of	ADP
gujaf-248	142	31	interest	interest	NOUN
gujaf-248	142	32	occur	occur	VERB
gujaf-248	142	33	between	between	ADP
gujaf-248	142	34	management	management	NOUN
gujaf-248	142	35	and	and	CCONJ
gujaf-248	142	36	shareholders	shareholder	NOUN
gujaf-248	142	37	.	.	PUNCT
gujaf-248	143	1	agency	agency	NOUN
gujaf-248	143	2	theory	theory	NOUN
gujaf-248	143	3	is	be	AUX
gujaf-248	143	4	based	base	VERB
gujaf-248	143	5	on	on	ADP
gujaf-248	143	6	the	the	DET
gujaf-248	143	7	idea	idea	NOUN
gujaf-248	143	8	that	that	SCONJ
gujaf-248	143	9	management	management	NOUN
gujaf-248	143	10	and	and	CCONJ
gujaf-248	143	11	firm	firm	ADJ
gujaf-248	143	12	shareholders	shareholder	NOUN
gujaf-248	143	13	have	have	AUX
gujaf-248	143	14	an	an	DET
gujaf-248	143	15	inherent	inherent	ADJ
gujaf-248	143	16	conflict	conflict	NOUN
gujaf-248	143	17	of	of	ADP
gujaf-248	143	18	interest	interest	NOUN
gujaf-248	143	19	(	(	PUNCT
gujaf-248	143	20	fama	fama	PROPN
gujaf-248	143	21	&	&	CCONJ
gujaf-248	143	22	jensen	jensen	PROPN
gujaf-248	143	23	,	,	PUNCT
gujaf-248	143	24	1983	1983	NUM
gujaf-248	143	25	)	)	PUNCT
gujaf-248	143	26	.	.	PUNCT
gujaf-248	144	1	global	global	ADJ
gujaf-248	144	2	corporate	corporate	ADJ
gujaf-248	144	3	governance	governance	NOUN
gujaf-248	144	4	codes	code	NOUN
gujaf-248	144	5	and	and	CCONJ
gujaf-248	144	6	regulations	regulation	NOUN
gujaf-248	144	7	typically	typically	ADV
gujaf-248	144	8	mandate	mandate	VERB
gujaf-248	144	9	a	a	DET
gujaf-248	144	10	composition	composition	NOUN
gujaf-248	144	11	of	of	ADP
gujaf-248	144	12	boards	board	NOUN
gujaf-248	144	13	of	of	ADP
gujaf-248	144	14	directors	director	NOUN
gujaf-248	144	15	in	in	ADP
gujaf-248	144	16	publicly	publicly	ADV
gujaf-248	144	17	listed	list	VERB
gujaf-248	144	18	corporations	corporation	NOUN
gujaf-248	144	19	that	that	PRON
gujaf-248	144	20	includes	include	VERB
gujaf-248	144	21	a	a	DET
gujaf-248	144	22	mix	mix	NOUN
gujaf-248	144	23	of	of	ADP
gujaf-248	144	24	both	both	CCONJ
gujaf-248	144	25	internal	internal	ADJ
gujaf-248	144	26	and	and	CCONJ
gujaf-248	144	27	external	external	ADJ
gujaf-248	144	28	directors	director	NOUN
gujaf-248	144	29	.	.	PUNCT
gujaf-248	145	1	nevertheless	nevertheless	ADV
gujaf-248	145	2	,	,	PUNCT
gujaf-248	145	3	one	one	NUM
gujaf-248	145	4	of	of	ADP
gujaf-248	145	5	the	the	DET
gujaf-248	145	6	most	most	ADV
gujaf-248	145	7	extensively	extensively	ADV
gujaf-248	145	8	discussed	discuss	VERB
gujaf-248	145	9	and	and	CCONJ
gujaf-248	145	10	investigated	investigate	VERB
gujaf-248	145	11	topics	topic	NOUN
gujaf-248	145	12	in	in	ADP
gujaf-248	145	13	corporate	corporate	ADJ
gujaf-248	145	14	governance	governance	NOUN
gujaf-248	145	15	centers	center	NOUN
gujaf-248	145	16	on	on	ADP
gujaf-248	145	17	the	the	DET
gujaf-248	145	18	impact	impact	NOUN
gujaf-248	145	19	of	of	ADP
gujaf-248	145	20	external	external	ADJ
gujaf-248	145	21	6	6	NUM
gujaf-248	145	22	directors	director	NOUN
gujaf-248	145	23	on	on	ADP
gujaf-248	145	24	the	the	DET
gujaf-248	145	25	firm	firm	ADJ
gujaf-248	145	26	performance	performance	NOUN
gujaf-248	145	27	,	,	PUNCT
gujaf-248	145	28	a	a	DET
gujaf-248	145	29	subject	subject	NOUN
gujaf-248	145	30	that	that	PRON
gujaf-248	145	31	has	have	AUX
gujaf-248	145	32	garnered	garner	VERB
gujaf-248	145	33	substantial	substantial	ADJ
gujaf-248	145	34	attention	attention	NOUN
gujaf-248	145	35	and	and	CCONJ
gujaf-248	145	36	research	research	NOUN
gujaf-248	145	37	(	(	PUNCT
gujaf-248	145	38	jackling	jackling	NOUN
gujaf-248	145	39	&	&	CCONJ
gujaf-248	145	40	johl	johl	PROPN
gujaf-248	145	41	,	,	PUNCT
gujaf-248	145	42	2009	2009	NUM
gujaf-248	145	43	)	)	PUNCT
gujaf-248	145	44	.	.	PUNCT
gujaf-248	146	1	the	the	DET
gujaf-248	146	2	presence	presence	NOUN
gujaf-248	146	3	of	of	ADP
gujaf-248	146	4	external	external	ADJ
gujaf-248	146	5	and	and	CCONJ
gujaf-248	146	6	independent	independent	ADJ
gujaf-248	146	7	directors	director	NOUN
gujaf-248	146	8	on	on	ADP
gujaf-248	146	9	the	the	DET
gujaf-248	146	10	boards	board	NOUN
gujaf-248	146	11	is	be	AUX
gujaf-248	146	12	deemed	deem	VERB
gujaf-248	146	13	essential	essential	ADJ
gujaf-248	146	14	due	due	ADP
gujaf-248	146	15	to	to	ADP
gujaf-248	146	16	their	their	PRON
gujaf-248	146	17	role	role	NOUN
gujaf-248	146	18	as	as	ADP
gujaf-248	146	19	impartial	impartial	ADJ
gujaf-248	146	20	overseers	overseer	NOUN
gujaf-248	146	21	with	with	ADP
gujaf-248	146	22	the	the	DET
gujaf-248	146	23	ability	ability	NOUN
gujaf-248	146	24	to	to	PART
gujaf-248	146	25	monitor	monitor	VERB
gujaf-248	146	26	management	management	NOUN
gujaf-248	146	27	's	's	PART
gujaf-248	146	28	opportunistic	opportunistic	ADJ
gujaf-248	146	29	behavior	behavior	NOUN
gujaf-248	146	30	and	and	CCONJ
gujaf-248	146	31	improve	improve	VERB
gujaf-248	146	32	the	the	DET
gujaf-248	146	33	firm	firm	NOUN
gujaf-248	146	34	's	's	PART
gujaf-248	146	35	performance	performance	NOUN
gujaf-248	146	36	(	(	PUNCT
gujaf-248	146	37	duchin	duchin	PROPN
gujaf-248	146	38	,	,	PUNCT
gujaf-248	146	39	et	et	PROPN
gujaf-248	146	40	al	al	PROPN
gujaf-248	146	41	.	.	PROPN
gujaf-248	146	42	,	,	PUNCT
gujaf-248	146	43	2010	2010	NUM
gujaf-248	146	44	)	)	PUNCT
gujaf-248	146	45	.	.	PUNCT
gujaf-248	147	1	additionally	additionally	ADV
gujaf-248	147	2	,	,	PUNCT
gujaf-248	147	3	rhoades	rhoade	NOUN
gujaf-248	147	4	et	et	PROPN
gujaf-248	147	5	al	al	PROPN
gujaf-248	147	6	.	.	PROPN
gujaf-248	148	1	(	(	PUNCT
gujaf-248	148	2	2000	2000	NUM
gujaf-248	148	3	)	)	PUNCT
gujaf-248	148	4	argue	argue	VERB
gujaf-248	148	5	that	that	SCONJ
gujaf-248	148	6	external	external	ADJ
gujaf-248	148	7	directors	director	NOUN
gujaf-248	148	8	can	can	AUX
gujaf-248	148	9	effectively	effectively	ADV
gujaf-248	148	10	reduce	reduce	VERB
gujaf-248	148	11	conflicts	conflict	NOUN
gujaf-248	148	12	of	of	ADP
gujaf-248	148	13	interest	interest	NOUN
gujaf-248	148	14	among	among	ADP
gujaf-248	148	15	managers	manager	NOUN
gujaf-248	148	16	and	and	CCONJ
gujaf-248	148	17	mitigate	mitigate	VERB
gujaf-248	148	18	agency	agency	NOUN
gujaf-248	148	19	problems	problem	NOUN
gujaf-248	148	20	,	,	PUNCT
gujaf-248	148	21	given	give	VERB
gujaf-248	148	22	their	their	PRON
gujaf-248	148	23	freedom	freedom	NOUN
gujaf-248	148	24	from	from	ADP
gujaf-248	148	25	potential	potential	ADJ
gujaf-248	148	26	conflicting	conflicting	ADJ
gujaf-248	148	27	interests	interest	NOUN
gujaf-248	148	28	and	and	CCONJ
gujaf-248	148	29	their	their	PRON
gujaf-248	148	30	perceived	perceive	VERB
gujaf-248	148	31	financial	financial	ADJ
gujaf-248	148	32	independence	independence	NOUN
gujaf-248	148	33	.	.	PUNCT
gujaf-248	149	1	thus	thus	ADV
gujaf-248	149	2	,	,	PUNCT
gujaf-248	149	3	they	they	PRON
gujaf-248	149	4	are	be	AUX
gujaf-248	149	5	better	well	ADV
gujaf-248	149	6	equipped	equip	VERB
gujaf-248	149	7	to	to	PART
gujaf-248	149	8	safeguard	safeguard	VERB
gujaf-248	149	9	shareholder	shareholder	NOUN
gujaf-248	149	10	interests	interest	NOUN
gujaf-248	149	11	,	,	PUNCT
gujaf-248	149	12	perform	perform	VERB
gujaf-248	149	13	monitoring	monitoring	NOUN
gujaf-248	149	14	and	and	CCONJ
gujaf-248	149	15	control	control	NOUN
gujaf-248	149	16	functions	function	NOUN
gujaf-248	149	17	,	,	PUNCT
gujaf-248	149	18	and	and	CCONJ
gujaf-248	149	19	optimize	optimize	VERB
gujaf-248	149	20	firm	firm	ADJ
gujaf-248	149	21	resources	resource	NOUN
gujaf-248	149	22	to	to	PART
gujaf-248	149	23	enhance	enhance	VERB
gujaf-248	149	24	overall	overall	ADJ
gujaf-248	149	25	efficiency	efficiency	NOUN
gujaf-248	149	26	(	(	PUNCT
gujaf-248	149	27	kumar	kumar	PROPN
gujaf-248	149	28	&	&	CCONJ
gujaf-248	149	29	singh	singh	PROPN
gujaf-248	149	30	,	,	PUNCT
gujaf-248	149	31	2012	2012	NUM
gujaf-248	149	32	)	)	PUNCT
gujaf-248	149	33	.	.	PUNCT
gujaf-248	150	1	evidence	evidence	NOUN
gujaf-248	150	2	from	from	ADP
gujaf-248	150	3	empirical	empirical	ADJ
gujaf-248	150	4	literature	literature	NOUN
gujaf-248	150	5	on	on	ADP
gujaf-248	150	6	board	board	NOUN
gujaf-248	150	7	composition	composition	NOUN
gujaf-248	150	8	,	,	PUNCT
gujaf-248	150	9	such	such	ADJ
gujaf-248	150	10	as	as	ADP
gujaf-248	150	11	studies	study	NOUN
gujaf-248	150	12	by	by	ADP
gujaf-248	150	13	mishra	mishra	PROPN
gujaf-248	150	14	(	(	PUNCT
gujaf-248	150	15	2020	2020	NUM
gujaf-248	150	16	)	)	PUNCT
gujaf-248	150	17	,	,	PUNCT
gujaf-248	150	18	naciti	naciti	PROPN
gujaf-248	150	19	(	(	PUNCT
gujaf-248	150	20	2019	2019	NUM
gujaf-248	150	21	)	)	PUNCT
gujaf-248	150	22	,	,	PUNCT
gujaf-248	150	23	and	and	CCONJ
gujaf-248	150	24	kumar	kumar	PROPN
gujaf-248	150	25	and	and	CCONJ
gujaf-248	150	26	singh	singh	PROPN
gujaf-248	150	27	(	(	PUNCT
gujaf-248	150	28	2012	2012	NUM
gujaf-248	150	29	)	)	PUNCT
gujaf-248	150	30	,	,	PUNCT
gujaf-248	150	31	shows	show	VERB
gujaf-248	150	32	that	that	SCONJ
gujaf-248	150	33	company	company	NOUN
gujaf-248	150	34	’s	’s	PART
gujaf-248	150	35	performance	performance	NOUN
gujaf-248	150	36	is	be	AUX
gujaf-248	150	37	improved	improve	VERB
gujaf-248	150	38	by	by	ADP
gujaf-248	150	39	having	have	VERB
gujaf-248	150	40	independent	independent	ADJ
gujaf-248	150	41	directors	director	NOUN
gujaf-248	150	42	on	on	ADP
gujaf-248	150	43	its	its	PRON
gujaf-248	150	44	board	board	NOUN
gujaf-248	150	45	.	.	PUNCT
gujaf-248	151	1	however	however	ADV
gujaf-248	151	2	,	,	PUNCT
gujaf-248	151	3	studies	study	NOUN
gujaf-248	151	4	conducted	conduct	VERB
gujaf-248	151	5	by	by	ADP
gujaf-248	151	6	adams	adams	PROPN
gujaf-248	151	7	and	and	CCONJ
gujaf-248	151	8	ferreira	ferreira	PROPN
gujaf-248	151	9	(	(	PUNCT
gujaf-248	151	10	2009	2009	NUM
gujaf-248	151	11	)	)	PUNCT
gujaf-248	151	12	,	,	PUNCT
gujaf-248	151	13	ganguli	ganguli	NOUN
gujaf-248	151	14	and	and	CCONJ
gujaf-248	151	15	deb	deb	PROPN
gujaf-248	151	16	(	(	PUNCT
gujaf-248	151	17	2021	2021	NUM
gujaf-248	151	18	)	)	PUNCT
gujaf-248	151	19	,	,	PUNCT
gujaf-248	151	20	junaid	junaid	VERB
gujaf-248	151	21	et	et	PROPN
gujaf-248	151	22	al	al	PROPN
gujaf-248	151	23	.	.	PROPN
gujaf-248	152	1	(	(	PUNCT
gujaf-248	152	2	2020	2020	NUM
gujaf-248	152	3	)	)	PUNCT
gujaf-248	152	4	,	,	PUNCT
gujaf-248	152	5	and	and	CCONJ
gujaf-248	152	6	uadiale	uadiale	NOUN
gujaf-248	152	7	(	(	PUNCT
gujaf-248	152	8	2010	2010	NUM
gujaf-248	152	9	)	)	PUNCT
gujaf-248	152	10	found	find	VERB
gujaf-248	152	11	no	no	DET
gujaf-248	152	12	relationship	relationship	NOUN
gujaf-248	152	13	between	between	ADP
gujaf-248	152	14	the	the	DET
gujaf-248	152	15	composition	composition	NOUN
gujaf-248	152	16	of	of	ADP
gujaf-248	152	17	the	the	DET
gujaf-248	152	18	board	board	NOUN
gujaf-248	152	19	and	and	CCONJ
gujaf-248	152	20	the	the	DET
gujaf-248	152	21	presence	presence	NOUN
gujaf-248	152	22	of	of	ADP
gujaf-248	152	23	independent	independent	ADJ
gujaf-248	152	24	external	external	ADJ
gujaf-248	152	25	directors	director	NOUN
gujaf-248	152	26	with	with	ADP
gujaf-248	152	27	company	company	NOUN
gujaf-248	152	28	performance	performance	NOUN
gujaf-248	152	29	.	.	PUNCT
gujaf-248	153	1	this	this	DET
gujaf-248	153	2	divergence	divergence	NOUN
gujaf-248	153	3	in	in	ADP
gujaf-248	153	4	findings	finding	NOUN
gujaf-248	153	5	is	be	AUX
gujaf-248	153	6	often	often	ADV
gujaf-248	153	7	attributed	attribute	VERB
gujaf-248	153	8	to	to	ADP
gujaf-248	153	9	the	the	DET
gujaf-248	153	10	selection	selection	NOUN
gujaf-248	153	11	of	of	ADP
gujaf-248	153	12	independent	independent	ADJ
gujaf-248	153	13	directors	director	NOUN
gujaf-248	153	14	not	not	PART
gujaf-248	153	15	being	be	AUX
gujaf-248	153	16	based	base	VERB
gujaf-248	153	17	on	on	ADP
gujaf-248	153	18	their	their	PRON
gujaf-248	153	19	experience	experience	NOUN
gujaf-248	153	20	and	and	CCONJ
gujaf-248	153	21	expertise	expertise	NOUN
gujaf-248	153	22	.	.	PUNCT
gujaf-248	154	1	in	in	ADP
gujaf-248	154	2	a	a	DET
gujaf-248	154	3	study	study	NOUN
gujaf-248	154	4	conducted	conduct	VERB
gujaf-248	154	5	by	by	ADP
gujaf-248	154	6	abdul	abdul	PROPN
gujaf-248	154	7	rahman	rahman	PROPN
gujaf-248	154	8	et	et	PROPN
gujaf-248	154	9	al	al	PROPN
gujaf-248	154	10	.	.	PROPN
gujaf-248	155	1	(	(	PUNCT
gujaf-248	155	2	2006	2006	NUM
gujaf-248	155	3	)	)	PUNCT
gujaf-248	155	4	,	,	PUNCT
gujaf-248	155	5	it	it	PRON
gujaf-248	155	6	is	be	AUX
gujaf-248	155	7	suggested	suggest	VERB
gujaf-248	155	8	that	that	SCONJ
gujaf-248	155	9	directors	director	NOUN
gujaf-248	155	10	may	may	AUX
gujaf-248	155	11	face	face	VERB
gujaf-248	155	12	challenges	challenge	NOUN
gujaf-248	155	13	in	in	ADP
gujaf-248	155	14	effectively	effectively	ADV
gujaf-248	155	15	carrying	carry	VERB
gujaf-248	155	16	out	out	ADP
gujaf-248	155	17	their	their	PRON
gujaf-248	155	18	duties	duty	NOUN
gujaf-248	155	19	due	due	ADP
gujaf-248	155	20	to	to	ADP
gujaf-248	155	21	a	a	DET
gujaf-248	155	22	lack	lack	NOUN
gujaf-248	155	23	of	of	ADP
gujaf-248	155	24	requisite	requisite	ADJ
gujaf-248	155	25	skills	skill	NOUN
gujaf-248	155	26	and	and	CCONJ
gujaf-248	155	27	inadequate	inadequate	ADJ
gujaf-248	155	28	knowledge	knowledge	NOUN
gujaf-248	155	29	about	about	ADP
gujaf-248	155	30	the	the	DET
gujaf-248	155	31	company	company	NOUN
gujaf-248	155	32	's	's	PART
gujaf-248	155	33	affairs	affair	NOUN
gujaf-248	155	34	.	.	PUNCT
gujaf-248	156	1	in	in	ADP
gujaf-248	156	2	a	a	DET
gujaf-248	156	3	separate	separate	ADJ
gujaf-248	156	4	study	study	NOUN
gujaf-248	156	5	,	,	PUNCT
gujaf-248	156	6	kaplan	kaplan	PROPN
gujaf-248	156	7	(	(	PUNCT
gujaf-248	156	8	1995	1995	NUM
gujaf-248	156	9	)	)	PUNCT
gujaf-248	156	10	found	find	VERB
gujaf-248	156	11	a	a	DET
gujaf-248	156	12	link	link	NOUN
gujaf-248	156	13	between	between	ADP
gujaf-248	156	14	appointing	appoint	VERB
gujaf-248	156	15	an	an	DET
gujaf-248	156	16	external	external	ADJ
gujaf-248	156	17	director	director	NOUN
gujaf-248	156	18	and	and	CCONJ
gujaf-248	156	19	poor	poor	ADJ
gujaf-248	156	20	corporate	corporate	ADJ
gujaf-248	156	21	performance	performance	NOUN
gujaf-248	156	22	.	.	PUNCT
gujaf-248	157	1	in	in	ADP
gujaf-248	157	2	light	light	NOUN
gujaf-248	157	3	of	of	ADP
gujaf-248	157	4	this	this	DET
gujaf-248	157	5	extensive	extensive	ADJ
gujaf-248	157	6	body	body	NOUN
gujaf-248	157	7	of	of	ADP
gujaf-248	157	8	research	research	NOUN
gujaf-248	157	9	,	,	PUNCT
gujaf-248	157	10	the	the	DET
gujaf-248	157	11	resulting	result	VERB
gujaf-248	157	12	hypothesis	hypothesis	NOUN
gujaf-248	157	13	is	be	AUX
gujaf-248	157	14	formulated	formulate	VERB
gujaf-248	157	15	as	as	SCONJ
gujaf-248	157	16	follows	follow	VERB
gujaf-248	157	17	:	:	PUNCT
gujaf-248	157	18	h2	h2	NOUN
gujaf-248	157	19	:	:	PUNCT
gujaf-248	157	20	there	there	PRON
gujaf-248	157	21	is	be	VERB
gujaf-248	157	22	a	a	DET
gujaf-248	157	23	significant	significant	ADJ
gujaf-248	157	24	relationship	relationship	NOUN
gujaf-248	157	25	between	between	ADP
gujaf-248	157	26	board	board	NOUN
gujaf-248	157	27	composition	composition	NOUN
gujaf-248	157	28	and	and	CCONJ
gujaf-248	157	29	financial	financial	ADJ
gujaf-248	157	30	performance	performance	NOUN
gujaf-248	157	31	.	.	PUNCT
gujaf-248	158	1	3	3	X
gujaf-248	158	2	.	.	X
gujaf-248	158	3	methodology	methodology	NOUN
gujaf-248	158	4	and	and	CCONJ
gujaf-248	158	5	model	model	NOUN
gujaf-248	158	6	specification	specification	NOUN
gujaf-248	158	7	the	the	DET
gujaf-248	158	8	research	research	NOUN
gujaf-248	158	9	approach	approach	NOUN
gujaf-248	158	10	used	use	VERB
gujaf-248	158	11	in	in	ADP
gujaf-248	158	12	this	this	DET
gujaf-248	158	13	study	study	NOUN
gujaf-248	158	14	involves	involve	VERB
gujaf-248	158	15	the	the	DET
gujaf-248	158	16	utilization	utilization	NOUN
gujaf-248	158	17	of	of	ADP
gujaf-248	158	18	secondary	secondary	ADJ
gujaf-248	158	19	data	datum	NOUN
gujaf-248	158	20	sourced	source	VERB
gujaf-248	158	21	from	from	ADP
gujaf-248	158	22	the	the	DET
gujaf-248	158	23	annual	annual	ADJ
gujaf-248	158	24	reports	report	NOUN
gujaf-248	158	25	of	of	ADP
gujaf-248	158	26	firms	firm	NOUN
gujaf-248	158	27	listed	list	VERB
gujaf-248	158	28	on	on	ADP
gujaf-248	158	29	the	the	DET
gujaf-248	158	30	nse	nse	NOUN
gujaf-248	158	31	.	.	PUNCT
gujaf-248	159	1	the	the	DET
gujaf-248	159	2	purpose	purpose	NOUN
gujaf-248	159	3	of	of	ADP
gujaf-248	159	4	this	this	DET
gujaf-248	159	5	research	research	NOUN
gujaf-248	159	6	is	be	AUX
gujaf-248	159	7	to	to	PART
gujaf-248	159	8	investigate	investigate	VERB
gujaf-248	159	9	the	the	DET
gujaf-248	159	10	association	association	NOUN
gujaf-248	159	11	between	between	ADP
gujaf-248	159	12	board	board	NOUN
gujaf-248	159	13	characteristics	characteristic	NOUN
gujaf-248	159	14	and	and	CCONJ
gujaf-248	159	15	the	the	DET
gujaf-248	159	16	financial	financial	ADJ
gujaf-248	159	17	performance	performance	NOUN
gujaf-248	159	18	in	in	ADP
gujaf-248	159	19	nigeria	nigeria	PROPN
gujaf-248	159	20	listed	list	VERB
gujaf-248	159	21	deposit	deposit	NOUN
gujaf-248	159	22	banks	bank	NOUN
gujaf-248	159	23	.	.	PUNCT
gujaf-248	160	1	the	the	DET
gujaf-248	160	2	population	population	NOUN
gujaf-248	160	3	under	under	ADP
gujaf-248	160	4	consideration	consideration	NOUN
gujaf-248	160	5	comprises	comprise	VERB
gujaf-248	160	6	all	all	DET
gujaf-248	160	7	14	14	NUM
gujaf-248	160	8	publicly	publicly	ADV
gujaf-248	160	9	banks	bank	NOUN
gujaf-248	160	10	listed	list	VERB
gujaf-248	160	11	on	on	ADP
gujaf-248	160	12	the	the	DET
gujaf-248	160	13	nse	nse	NOUN
gujaf-248	160	14	as	as	ADP
gujaf-248	160	15	of	of	ADP
gujaf-248	160	16	december	december	PROPN
gujaf-248	160	17	31	31	NUM
gujaf-248	160	18	,	,	PUNCT
gujaf-248	160	19	2020	2020	NUM
gujaf-248	160	20	.	.	PUNCT
gujaf-248	161	1	however	however	ADV
gujaf-248	161	2	,	,	PUNCT
gujaf-248	161	3	a	a	DET
gujaf-248	161	4	stringent	stringent	ADJ
gujaf-248	161	5	filtering	filtering	NOUN
gujaf-248	161	6	process	process	NOUN
gujaf-248	161	7	was	be	AUX
gujaf-248	161	8	applied	apply	VERB
gujaf-248	161	9	to	to	ADP
gujaf-248	161	10	the	the	DET
gujaf-248	161	11	population	population	NOUN
gujaf-248	161	12	.	.	PUNCT
gujaf-248	162	1	firstly	firstly	ADV
gujaf-248	162	2	,	,	PUNCT
gujaf-248	162	3	any	any	DET
gujaf-248	162	4	banks	bank	NOUN
gujaf-248	162	5	that	that	PRON
gujaf-248	162	6	were	be	AUX
gujaf-248	162	7	not	not	PART
gujaf-248	162	8	continuously	continuously	ADV
gujaf-248	162	9	listed	list	VERB
gujaf-248	162	10	on	on	ADP
gujaf-248	162	11	the	the	DET
gujaf-248	162	12	nse	nse	NOUN
gujaf-248	162	13	throughout	throughout	ADP
gujaf-248	162	14	the	the	DET
gujaf-248	162	15	7	7	NUM
gujaf-248	162	16	entire	entire	ADJ
gujaf-248	162	17	study	study	NOUN
gujaf-248	162	18	period	period	NOUN
gujaf-248	162	19	,	,	PUNCT
gujaf-248	162	20	spanning	span	VERB
gujaf-248	162	21	from	from	ADP
gujaf-248	162	22	2011	2011	NUM
gujaf-248	162	23	to	to	ADP
gujaf-248	162	24	2020	2020	NUM
gujaf-248	162	25	,	,	PUNCT
gujaf-248	162	26	were	be	AUX
gujaf-248	162	27	excluded	exclude	VERB
gujaf-248	162	28	from	from	ADP
gujaf-248	162	29	the	the	DET
gujaf-248	162	30	analysis	analysis	NOUN
gujaf-248	162	31	.	.	PUNCT
gujaf-248	163	1	additionally	additionally	ADV
gujaf-248	163	2	,	,	PUNCT
gujaf-248	163	3	banks	bank	NOUN
gujaf-248	163	4	for	for	ADP
gujaf-248	163	5	which	which	PRON
gujaf-248	163	6	data	datum	NOUN
gujaf-248	163	7	access	access	NOUN
gujaf-248	163	8	presented	present	VERB
gujaf-248	163	9	challenges	challenge	NOUN
gujaf-248	163	10	were	be	AUX
gujaf-248	163	11	also	also	ADV
gujaf-248	163	12	excluded	exclude	VERB
gujaf-248	163	13	from	from	ADP
gujaf-248	163	14	the	the	DET
gujaf-248	163	15	study	study	NOUN
gujaf-248	163	16	.	.	PUNCT
gujaf-248	164	1	as	as	ADP
gujaf-248	164	2	a	a	DET
gujaf-248	164	3	result	result	NOUN
gujaf-248	164	4	of	of	ADP
gujaf-248	164	5	these	these	DET
gujaf-248	164	6	filters	filter	NOUN
gujaf-248	164	7	,	,	PUNCT
gujaf-248	164	8	the	the	DET
gujaf-248	164	9	annual	annual	ADJ
gujaf-248	164	10	reports	report	NOUN
gujaf-248	164	11	of	of	ADP
gujaf-248	164	12	seven	seven	NUM
gujaf-248	164	13	banks	bank	NOUN
gujaf-248	164	14	were	be	AUX
gujaf-248	164	15	unavailable	unavailable	ADJ
gujaf-248	164	16	during	during	ADP
gujaf-248	164	17	the	the	DET
gujaf-248	164	18	time	time	NOUN
gujaf-248	164	19	this	this	DET
gujaf-248	164	20	research	research	NOUN
gujaf-248	164	21	was	be	AUX
gujaf-248	164	22	conducted	conduct	VERB
gujaf-248	164	23	.	.	PUNCT
gujaf-248	165	1	therefore	therefore	ADV
gujaf-248	165	2	,	,	PUNCT
gujaf-248	165	3	the	the	DET
gujaf-248	165	4	study	study	NOUN
gujaf-248	165	5	was	be	AUX
gujaf-248	165	6	limited	limit	VERB
gujaf-248	165	7	to	to	ADP
gujaf-248	165	8	10	10	NUM
gujaf-248	165	9	banks	bank	NOUN
gujaf-248	165	10	,	,	PUNCT
gujaf-248	165	11	making	make	VERB
gujaf-248	165	12	up	up	ADP
gujaf-248	165	13	the	the	DET
gujaf-248	165	14	final	final	ADJ
gujaf-248	165	15	sample	sample	NOUN
gujaf-248	165	16	size	size	NOUN
gujaf-248	165	17	for	for	ADP
gujaf-248	165	18	this	this	DET
gujaf-248	165	19	study	study	NOUN
gujaf-248	165	20	.	.	PUNCT
gujaf-248	166	1	the	the	DET
gujaf-248	166	2	selected	select	VERB
gujaf-248	166	3	study	study	NOUN
gujaf-248	166	4	period	period	NOUN
gujaf-248	166	5	covers	cover	VERB
gujaf-248	166	6	six	six	NUM
gujaf-248	166	7	years	year	NOUN
gujaf-248	166	8	,	,	PUNCT
gujaf-248	166	9	ranging	range	VERB
gujaf-248	166	10	from	from	ADP
gujaf-248	166	11	2011	2011	NUM
gujaf-248	166	12	to	to	ADP
gujaf-248	166	13	2020	2020	NUM
gujaf-248	166	14	.	.	PUNCT
gujaf-248	167	1	this	this	DET
gujaf-248	167	2	time	time	NOUN
gujaf-248	167	3	frame	frame	NOUN
gujaf-248	167	4	was	be	AUX
gujaf-248	167	5	chosen	choose	VERB
gujaf-248	167	6	due	due	ADP
gujaf-248	167	7	to	to	ADP
gujaf-248	167	8	the	the	DET
gujaf-248	167	9	prevalence	prevalence	NOUN
gujaf-248	167	10	of	of	ADP
gujaf-248	167	11	numerous	numerous	ADJ
gujaf-248	167	12	financial	financial	ADJ
gujaf-248	167	13	-	-	PUNCT
gujaf-248	167	14	related	relate	VERB
gujaf-248	167	15	cases	case	NOUN
gujaf-248	167	16	that	that	PRON
gujaf-248	167	17	led	lead	VERB
gujaf-248	167	18	to	to	ADP
gujaf-248	167	19	corporate	corporate	ADJ
gujaf-248	167	20	collapses	collapse	NOUN
gujaf-248	167	21	within	within	ADP
gujaf-248	167	22	nigeria	nigeria	PROPN
gujaf-248	167	23	during	during	ADP
gujaf-248	167	24	this	this	DET
gujaf-248	167	25	period	period	NOUN
gujaf-248	167	26	.	.	PUNCT
gujaf-248	168	1	the	the	DET
gujaf-248	168	2	selection	selection	NOUN
gujaf-248	168	3	of	of	ADP
gujaf-248	168	4	this	this	DET
gujaf-248	168	5	particular	particular	ADJ
gujaf-248	168	6	period	period	NOUN
gujaf-248	168	7	enables	enable	VERB
gujaf-248	168	8	a	a	DET
gujaf-248	168	9	thorough	thorough	ADJ
gujaf-248	168	10	examination	examination	NOUN
gujaf-248	168	11	of	of	ADP
gujaf-248	168	12	the	the	DET
gujaf-248	168	13	association	association	NOUN
gujaf-248	168	14	between	between	ADP
gujaf-248	168	15	board	board	NOUN
gujaf-248	168	16	characteristics	characteristic	NOUN
gujaf-248	168	17	and	and	CCONJ
gujaf-248	168	18	the	the	DET
gujaf-248	168	19	financial	financial	ADJ
gujaf-248	168	20	performance	performance	NOUN
gujaf-248	168	21	in	in	ADP
gujaf-248	168	22	a	a	DET
gujaf-248	168	23	context	context	NOUN
gujaf-248	168	24	marked	mark	VERB
gujaf-248	168	25	by	by	ADP
gujaf-248	168	26	significant	significant	ADJ
gujaf-248	168	27	financial	financial	ADJ
gujaf-248	168	28	events	event	NOUN
gujaf-248	168	29	and	and	CCONJ
gujaf-248	168	30	challenges	challenge	NOUN
gujaf-248	168	31	.	.	PUNCT
gujaf-248	169	1	this	this	DET
gujaf-248	169	2	methodological	methodological	ADJ
gujaf-248	169	3	approach	approach	NOUN
gujaf-248	169	4	ensures	ensure	VERB
gujaf-248	169	5	that	that	SCONJ
gujaf-248	169	6	the	the	DET
gujaf-248	169	7	research	research	NOUN
gujaf-248	169	8	focuses	focus	VERB
gujaf-248	169	9	on	on	ADP
gujaf-248	169	10	a	a	DET
gujaf-248	169	11	relevant	relevant	ADJ
gujaf-248	169	12	and	and	CCONJ
gujaf-248	169	13	consistent	consistent	ADJ
gujaf-248	169	14	sample	sample	NOUN
gujaf-248	169	15	of	of	ADP
gujaf-248	169	16	nigerian	nigerian	PROPN
gujaf-248	169	17	listed	list	VERB
gujaf-248	169	18	deposit	deposit	NOUN
gujaf-248	169	19	banks	bank	NOUN
gujaf-248	169	20	over	over	ADP
gujaf-248	169	21	a	a	DET
gujaf-248	169	22	critical	critical	ADJ
gujaf-248	169	23	six	six	NUM
gujaf-248	169	24	-	-	PUNCT
gujaf-248	169	25	year	year	NOUN
gujaf-248	169	26	period	period	NOUN
gujaf-248	169	27	,	,	PUNCT
gujaf-248	169	28	thereby	thereby	ADV
gujaf-248	169	29	enhancing	enhance	VERB
gujaf-248	169	30	the	the	DET
gujaf-248	169	31	quality	quality	NOUN
gujaf-248	169	32	and	and	CCONJ
gujaf-248	169	33	reliability	reliability	NOUN
gujaf-248	169	34	of	of	ADP
gujaf-248	169	35	the	the	DET
gujaf-248	169	36	findings	finding	NOUN
gujaf-248	169	37	.	.	PUNCT
gujaf-248	170	1	the	the	DET
gujaf-248	170	2	study	study	NOUN
gujaf-248	170	3	employs	employ	VERB
gujaf-248	170	4	the	the	DET
gujaf-248	170	5	following	follow	VERB
gujaf-248	170	6	model	model	NOUN
gujaf-248	170	7	to	to	PART
gujaf-248	170	8	investigate	investigate	VERB
gujaf-248	170	9	the	the	DET
gujaf-248	170	10	association	association	NOUN
gujaf-248	170	11	between	between	ADP
gujaf-248	170	12	board	board	NOUN
gujaf-248	170	13	characteristics	characteristic	NOUN
gujaf-248	170	14	and	and	CCONJ
gujaf-248	170	15	the	the	DET
gujaf-248	170	16	financial	financial	ADJ
gujaf-248	170	17	performance	performance	NOUN
gujaf-248	170	18	of	of	ADP
gujaf-248	170	19	firms	firm	NOUN
gujaf-248	170	20	.	.	PUNCT
gujaf-248	171	1	the	the	DET
gujaf-248	171	2	regression	regression	NOUN
gujaf-248	171	3	equation	equation	NOUN
gujaf-248	171	4	is	be	AUX
gujaf-248	171	5	presented	present	VERB
gujaf-248	171	6	as	as	SCONJ
gujaf-248	171	7	follows	follow	VERB
gujaf-248	171	8	:	:	PUNCT
gujaf-248	172	1	roait	roait	NOUN
gujaf-248	172	2	=	=	SYM
gujaf-248	172	3	α0	α0	ADJ
gujaf-248	172	4	+	+	CCONJ
gujaf-248	172	5	β1bszit	β1bszit	PROPN
gujaf-248	172	6	+	+	CCONJ
gujaf-248	172	7	β2bcmit	β2bcmit	NOUN
gujaf-248	172	8	+	+	CCONJ
gujaf-248	172	9	β3fszit	β3fszit	NOUN
gujaf-248	172	10	+	+	CCONJ
gujaf-248	172	11	β4lvgit	β4lvgit	PROPN
gujaf-248	172	12	+	+	CCONJ
gujaf-248	172	13	εit	εit	NOUN
gujaf-248	172	14	whereas	whereas	ADV
gujaf-248	172	15	;	;	PUNCT
gujaf-248	172	16	roa	roa	NOUN
gujaf-248	172	17	represents	represent	VERB
gujaf-248	172	18	return	return	NOUN
gujaf-248	172	19	on	on	ADP
gujaf-248	172	20	assets	asset	NOUN
gujaf-248	172	21	proxied	proxie	VERB
gujaf-248	172	22	using	use	VERB
gujaf-248	172	23	financial	financial	ADJ
gujaf-248	172	24	performance	performance	NOUN
gujaf-248	172	25	,	,	PUNCT
gujaf-248	172	26	α0	α0	PROPN
gujaf-248	172	27	represents	represent	VERB
gujaf-248	172	28	constant	constant	ADJ
gujaf-248	172	29	,	,	PUNCT
gujaf-248	172	30	bsz	bsz	NOUN
gujaf-248	172	31	represents	represent	VERB
gujaf-248	172	32	the	the	DET
gujaf-248	172	33	board	board	NOUN
gujaf-248	172	34	size	size	NOUN
gujaf-248	172	35	,	,	PUNCT
gujaf-248	172	36	bcm	bcm	NOUN
gujaf-248	172	37	represents	represent	VERB
gujaf-248	172	38	board	board	NOUN
gujaf-248	172	39	composition	composition	NOUN
gujaf-248	172	40	,	,	PUNCT
gujaf-248	172	41	fsz	fsz	NOUN
gujaf-248	172	42	represents	represent	VERB
gujaf-248	172	43	firm	firm	ADJ
gujaf-248	172	44	size	size	NOUN
gujaf-248	172	45	,	,	PUNCT
gujaf-248	172	46	lvg	lvg	PROPN
gujaf-248	172	47	represents	represent	VERB
gujaf-248	172	48	leverage	leverage	NOUN
gujaf-248	172	49	,	,	PUNCT
gujaf-248	172	50	and	and	CCONJ
gujaf-248	172	51	ε	ε	PROPN
gujaf-248	172	52	it	it	PRON
gujaf-248	172	53	represents	represent	VERB
gujaf-248	172	54	error	error	NOUN
gujaf-248	172	55	term	term	NOUN
gujaf-248	172	56	.	.	PUNCT
gujaf-248	173	1	table	table	NOUN
gujaf-248	173	2	1	1	NUM
gujaf-248	173	3	:	:	PUNCT
gujaf-248	173	4	summary	summary	NOUN
gujaf-248	173	5	of	of	ADP
gujaf-248	173	6	variables	variable	NOUN
gujaf-248	173	7	and	and	CCONJ
gujaf-248	173	8	measurements	measurement	NOUN
gujaf-248	173	9	s/	s/	VERB
gujaf-248	173	10	n	n	PRON
gujaf-248	173	11	variables	variable	VERB
gujaf-248	173	12	measurements	measurement	NOUN
gujaf-248	173	13	proxie	proxie	PROPN
gujaf-248	173	14	s	s	PART
gujaf-248	173	15	sources	source	NOUN
gujaf-248	173	16	dependent	dependent	ADJ
gujaf-248	173	17	variable	variable	NOUN
gujaf-248	173	18	:	:	PUNCT
gujaf-248	173	19	1	1	X
gujaf-248	173	20	.	.	X
gujaf-248	173	21	financial	financial	ADJ
gujaf-248	173	22	performance	performance	NOUN
gujaf-248	173	23	this	this	PRON
gujaf-248	173	24	refers	refer	VERB
gujaf-248	173	25	to	to	ADP
gujaf-248	173	26	the	the	DET
gujaf-248	173	27	proportion	proportion	NOUN
gujaf-248	173	28	of	of	ADP
gujaf-248	173	29	earnings	earning	NOUN
gujaf-248	173	30	prior	prior	ADV
gujaf-248	173	31	to	to	ADP
gujaf-248	173	32	interest	interest	NOUN
gujaf-248	173	33	and	and	CCONJ
gujaf-248	173	34	taxes	taxis	NOUN
gujaf-248	173	35	when	when	SCONJ
gujaf-248	173	36	compared	compare	VERB
gujaf-248	173	37	to	to	ADP
gujaf-248	173	38	the	the	DET
gujaf-248	173	39	total	total	ADJ
gujaf-248	173	40	assets	asset	NOUN
gujaf-248	173	41	.	.	PUNCT
gujaf-248	174	1	roa	roa	PROPN
gujaf-248	174	2	(	(	PUNCT
gujaf-248	174	3	lin	lin	PROPN
gujaf-248	174	4	&	&	CCONJ
gujaf-248	174	5	jen	jen	PROPN
gujaf-248	174	6	,	,	PUNCT
gujaf-248	174	7	2011	2011	NUM
gujaf-248	174	8	)	)	PUNCT
gujaf-248	174	9	independent	independent	ADJ
gujaf-248	174	10	variables	variable	NOUN
gujaf-248	174	11	:	:	PUNCT
gujaf-248	174	12	board	board	NOUN
gujaf-248	174	13	characteristics	characteristic	NOUN
gujaf-248	174	14	:	:	PUNCT
gujaf-248	174	15	1	1	X
gujaf-248	174	16	.	.	X
gujaf-248	174	17	board	board	NOUN
gujaf-248	174	18	size	size	NOUN
gujaf-248	174	19	measured	measure	VERB
gujaf-248	174	20	as	as	ADP
gujaf-248	174	21	the	the	DET
gujaf-248	174	22	total	total	ADJ
gujaf-248	174	23	number	number	NOUN
gujaf-248	174	24	of	of	ADP
gujaf-248	174	25	directors	director	NOUN
gujaf-248	174	26	serving	serve	VERB
gujaf-248	174	27	on	on	ADP
gujaf-248	174	28	a	a	DET
gujaf-248	174	29	bank	bank	NOUN
gujaf-248	174	30	’s	’s	PART
gujaf-248	174	31	board	board	NOUN
gujaf-248	174	32	.	.	PUNCT
gujaf-248	175	1	bsz	bsz	NOUN
gujaf-248	175	2	(	(	PUNCT
gujaf-248	175	3	kumar	kumar	PROPN
gujaf-248	175	4	&	&	CCONJ
gujaf-248	175	5	singh	singh	PROPN
gujaf-248	175	6	,	,	PUNCT
gujaf-248	175	7	2013	2013	NUM
gujaf-248	175	8	)	)	PUNCT
gujaf-248	175	9	2	2	NUM
gujaf-248	175	10	.	.	X
gujaf-248	175	11	board	board	NOUN
gujaf-248	175	12	composition	composition	NOUN
gujaf-248	175	13	measured	measure	VERB
gujaf-248	175	14	as	as	ADP
gujaf-248	175	15	a	a	DET
gujaf-248	175	16	percentage	percentage	NOUN
gujaf-248	175	17	of	of	ADP
gujaf-248	175	18	the	the	DET
gujaf-248	175	19	aggregate	aggregate	ADJ
gujaf-248	175	20	number	number	NOUN
gujaf-248	175	21	of	of	ADP
gujaf-248	175	22	independent	independent	ADJ
gujaf-248	175	23	/	/	SYM
gujaf-248	175	24	nonexecutive	nonexecutive	ADJ
gujaf-248	175	25	/	/	SYM
gujaf-248	175	26	out	out	ADP
gujaf-248	175	27	bcm	bcm	NOUN
gujaf-248	175	28	(	(	PUNCT
gujaf-248	175	29	abidin	abidin	PROPN
gujaf-248	175	30	et	et	PROPN
gujaf-248	175	31	al	al	PROPN
gujaf-248	175	32	.	.	PROPN
gujaf-248	175	33	,	,	PUNCT
gujaf-248	175	34	2009	2009	NUM
gujaf-248	175	35	)	)	PUNCT
gujaf-248	175	36	8	8	NUM
gujaf-248	175	37	side	side	NOUN
gujaf-248	175	38	directors	director	NOUN
gujaf-248	175	39	on	on	ADP
gujaf-248	175	40	a	a	DET
gujaf-248	175	41	bank	bank	NOUN
gujaf-248	175	42	’s	’s	PART
gujaf-248	175	43	board	board	NOUN
gujaf-248	175	44	.	.	PUNCT
gujaf-248	176	1	control	control	NOUN
gujaf-248	176	2	variables	variable	NOUN
gujaf-248	176	3	:	:	PUNCT
gujaf-248	176	4	1	1	X
gujaf-248	176	5	.	.	X
gujaf-248	176	6	firm	firm	ADJ
gujaf-248	176	7	size	size	NOUN
gujaf-248	176	8	measured	measure	VERB
gujaf-248	176	9	as	as	ADP
gujaf-248	176	10	the	the	DET
gujaf-248	176	11	natural	natural	ADJ
gujaf-248	176	12	logarithm	logarithm	NOUN
gujaf-248	176	13	of	of	ADP
gujaf-248	176	14	the	the	DET
gujaf-248	176	15	total	total	ADJ
gujaf-248	176	16	assets	asset	NOUN
gujaf-248	176	17	fsz	fsz	NOUN
gujaf-248	176	18	(	(	PUNCT
gujaf-248	176	19	kota	kota	PROPN
gujaf-248	176	20	&	&	CCONJ
gujaf-248	176	21	tomar	tomar	PROPN
gujaf-248	176	22	2010	2010	NUM
gujaf-248	176	23	;	;	PUNCT
gujaf-248	176	24	&	&	CCONJ
gujaf-248	176	25	swamy	swamy	PROPN
gujaf-248	176	26	,	,	PUNCT
gujaf-248	176	27	2011	2011	NUM
gujaf-248	176	28	)	)	PUNCT
gujaf-248	176	29	2	2	NUM
gujaf-248	176	30	.	.	X
gujaf-248	177	1	leverage	leverage	NOUN
gujaf-248	177	2	measured	measure	VERB
gujaf-248	177	3	as	as	ADP
gujaf-248	177	4	the	the	DET
gujaf-248	177	5	proportion	proportion	NOUN
gujaf-248	177	6	of	of	ADP
gujaf-248	177	7	total	total	ADJ
gujaf-248	177	8	liabilities	liability	NOUN
gujaf-248	177	9	to	to	PART
gujaf-248	177	10	total	total	VERB
gujaf-248	177	11	assets	asset	NOUN
gujaf-248	177	12	lvg	lvg	PROPN
gujaf-248	177	13	(	(	PUNCT
gujaf-248	177	14	ibrahim	ibrahim	PROPN
gujaf-248	177	15	&	&	CCONJ
gujaf-248	177	16	abdul	abdul	PROPN
gujaf-248	177	17	samad	samad	PROPN
gujaf-248	177	18	2011	2011	NUM
gujaf-248	177	19	;	;	PUNCT
gujaf-248	177	20	karaca	karaca	PROPN
gujaf-248	177	21	&	&	CCONJ
gujaf-248	177	22	ekşi	ekşi	PROPN
gujaf-248	177	23	2012	2012	NUM
gujaf-248	177	24	)	)	PUNCT
gujaf-248	177	25	source	source	NOUN
gujaf-248	177	26	:	:	PUNCT
gujaf-248	177	27	authors	author	NOUN
gujaf-248	177	28	compilations	compilation	VERB
gujaf-248	177	29	,	,	PUNCT
gujaf-248	177	30	2023	2023	NUM
gujaf-248	177	31	.	.	PUNCT
gujaf-248	178	1	4	4	NUM
gujaf-248	178	2	.	.	NOUN
gujaf-248	178	3	results	result	NOUN
gujaf-248	178	4	and	and	CCONJ
gujaf-248	178	5	discussion	discussion	NOUN
gujaf-248	178	6	descriptive	descriptive	ADJ
gujaf-248	178	7	statistics	statistic	NOUN
gujaf-248	178	8	the	the	DET
gujaf-248	178	9	descriptive	descriptive	ADJ
gujaf-248	178	10	analysis	analysis	NOUN
gujaf-248	178	11	of	of	ADP
gujaf-248	178	12	the	the	DET
gujaf-248	178	13	research	research	NOUN
gujaf-248	178	14	variables	variable	NOUN
gujaf-248	178	15	in	in	ADP
gujaf-248	178	16	this	this	DET
gujaf-248	178	17	study	study	NOUN
gujaf-248	178	18	is	be	AUX
gujaf-248	178	19	provided	provide	VERB
gujaf-248	178	20	in	in	ADP
gujaf-248	178	21	table	table	NOUN
gujaf-248	178	22	2	2	NUM
gujaf-248	178	23	below	below	ADV
gujaf-248	178	24	.	.	PUNCT
gujaf-248	179	1	these	these	DET
gujaf-248	179	2	statistics	statistic	NOUN
gujaf-248	179	3	offer	offer	VERB
gujaf-248	179	4	valuable	valuable	ADJ
gujaf-248	179	5	insights	insight	NOUN
gujaf-248	179	6	into	into	ADP
gujaf-248	179	7	the	the	DET
gujaf-248	179	8	dataset	dataset	NOUN
gujaf-248	179	9	and	and	CCONJ
gujaf-248	179	10	serve	serve	VERB
gujaf-248	179	11	as	as	ADP
gujaf-248	179	12	a	a	DET
gujaf-248	179	13	foundation	foundation	NOUN
gujaf-248	179	14	for	for	ADP
gujaf-248	179	15	further	further	ADJ
gujaf-248	179	16	analysis	analysis	NOUN
gujaf-248	179	17	.	.	PUNCT
gujaf-248	180	1	table	table	NOUN
gujaf-248	180	2	2	2	NUM
gujaf-248	180	3	offers	offer	VERB
gujaf-248	180	4	valuable	valuable	ADJ
gujaf-248	180	5	insights	insight	NOUN
gujaf-248	180	6	into	into	ADP
gujaf-248	180	7	the	the	DET
gujaf-248	180	8	characteristics	characteristic	NOUN
gujaf-248	180	9	of	of	ADP
gujaf-248	180	10	the	the	DET
gujaf-248	180	11	sampled	sample	VERB
gujaf-248	180	12	deposit	deposit	NOUN
gujaf-248	180	13	banks	bank	NOUN
gujaf-248	180	14	over	over	ADP
gujaf-248	180	15	the	the	DET
gujaf-248	180	16	designated	designate	VERB
gujaf-248	180	17	period	period	NOUN
gujaf-248	180	18	.	.	PUNCT
gujaf-248	181	1	specifically	specifically	ADV
gujaf-248	181	2	,	,	PUNCT
gujaf-248	181	3	it	it	PRON
gujaf-248	181	4	reveals	reveal	VERB
gujaf-248	181	5	that	that	SCONJ
gujaf-248	181	6	the	the	DET
gujaf-248	181	7	financial	financial	ADJ
gujaf-248	181	8	performance	performance	NOUN
gujaf-248	181	9	,	,	PUNCT
gujaf-248	181	10	as	as	SCONJ
gujaf-248	181	11	measured	measure	VERB
gujaf-248	181	12	by	by	ADP
gujaf-248	181	13	roa	roa	PROPN
gujaf-248	181	14	,	,	PUNCT
gujaf-248	181	15	is	be	AUX
gujaf-248	181	16	approximately	approximately	ADV
gujaf-248	181	17	1.13	1.13	NUM
gujaf-248	181	18	%	%	NOUN
gujaf-248	181	19	with	with	ADP
gujaf-248	181	20	a	a	DET
gujaf-248	181	21	standard	standard	ADJ
gujaf-248	181	22	deviation	deviation	NOUN
gujaf-248	181	23	of	of	ADP
gujaf-248	181	24	1.402	1.402	NUM
gujaf-248	181	25	%	%	NOUN
gujaf-248	181	26	respectively	respectively	ADV
gujaf-248	181	27	.	.	PUNCT
gujaf-248	182	1	the	the	DET
gujaf-248	182	2	data	datum	NOUN
gujaf-248	182	3	from	from	ADP
gujaf-248	182	4	this	this	DET
gujaf-248	182	5	variable	variable	NOUN
gujaf-248	182	6	ranges	range	VERB
gujaf-248	182	7	from	from	ADP
gujaf-248	182	8	a	a	DET
gujaf-248	182	9	minimum	minimum	NOUN
gujaf-248	182	10	of	of	ADP
gujaf-248	182	11	-1.362	-1.362	NOUN
gujaf-248	182	12	%	%	NOUN
gujaf-248	182	13	to	to	ADP
gujaf-248	182	14	a	a	DET
gujaf-248	182	15	maximum	maximum	NOUN
gujaf-248	182	16	of	of	ADP
gujaf-248	182	17	4.511	4.511	NUM
gujaf-248	182	18	%	%	NOUN
gujaf-248	182	19	.	.	PUNCT
gujaf-248	183	1	the	the	DET
gujaf-248	183	2	higher	high	ADJ
gujaf-248	183	3	standard	standard	ADJ
gujaf-248	183	4	deviation	deviation	NOUN
gujaf-248	183	5	indicates	indicate	VERB
gujaf-248	183	6	a	a	DET
gujaf-248	183	7	considerable	considerable	ADJ
gujaf-248	183	8	dispersion	dispersion	NOUN
gujaf-248	183	9	of	of	ADP
gujaf-248	183	10	data	datum	NOUN
gujaf-248	183	11	points	point	NOUN
gujaf-248	183	12	from	from	ADP
gujaf-248	183	13	the	the	DET
gujaf-248	183	14	mean	mean	NOUN
gujaf-248	183	15	,	,	PUNCT
gujaf-248	183	16	suggesting	suggest	VERB
gujaf-248	183	17	variability	variability	NOUN
gujaf-248	183	18	in	in	ADP
gujaf-248	183	19	financial	financial	ADJ
gujaf-248	183	20	performance	performance	NOUN
gujaf-248	183	21	among	among	ADP
gujaf-248	183	22	the	the	DET
gujaf-248	183	23	sampled	sample	VERB
gujaf-248	183	24	banks	bank	NOUN
gujaf-248	183	25	.	.	PUNCT
gujaf-248	184	1	furthermore	furthermore	ADV
gujaf-248	184	2	,	,	PUNCT
gujaf-248	184	3	table	table	NOUN
gujaf-248	184	4	2	2	NUM
gujaf-248	184	5	reveals	reveal	VERB
gujaf-248	184	6	that	that	SCONJ
gujaf-248	184	7	the	the	DET
gujaf-248	184	8	sampled	sample	VERB
gujaf-248	184	9	bank	bank	NOUN
gujaf-248	184	10	’s	’s	PART
gujaf-248	184	11	average	average	ADJ
gujaf-248	184	12	board	board	NOUN
gujaf-248	184	13	size	size	NOUN
gujaf-248	184	14	is	be	AUX
gujaf-248	184	15	14.02	14.02	NUM
gujaf-248	184	16	,	,	PUNCT
gujaf-248	184	17	with	with	ADP
gujaf-248	184	18	a	a	DET
gujaf-248	184	19	standard	standard	ADJ
gujaf-248	184	20	deviation	deviation	NOUN
gujaf-248	184	21	of	of	ADP
gujaf-248	184	22	2.721	2.721	NUM
gujaf-248	184	23	.	.	PUNCT
gujaf-248	185	1	board	board	NOUN
gujaf-248	185	2	sizes	size	NOUN
gujaf-248	185	3	ranges	range	VERB
gujaf-248	185	4	from	from	ADP
gujaf-248	185	5	10	10	NUM
gujaf-248	185	6	to	to	PART
gujaf-248	185	7	22	22	NUM
gujaf-248	185	8	members	member	NOUN
gujaf-248	185	9	,	,	PUNCT
gujaf-248	185	10	with	with	ADP
gujaf-248	185	11	10	10	NUM
gujaf-248	185	12	being	be	AUX
gujaf-248	185	13	the	the	DET
gujaf-248	185	14	least	least	ADJ
gujaf-248	185	15	and	and	CCONJ
gujaf-248	185	16	22	22	NUM
gujaf-248	185	17	being	be	AUX
gujaf-248	185	18	the	the	DET
gujaf-248	185	19	most	most	ADJ
gujaf-248	185	20	.	.	PUNCT
gujaf-248	186	1	this	this	PRON
gujaf-248	186	2	indicates	indicate	VERB
gujaf-248	186	3	diversity	diversity	NOUN
gujaf-248	186	4	in	in	ADP
gujaf-248	186	5	the	the	DET
gujaf-248	186	6	sizes	size	NOUN
gujaf-248	186	7	of	of	ADP
gujaf-248	186	8	boards	board	NOUN
gujaf-248	186	9	among	among	ADP
gujaf-248	186	10	the	the	DET
gujaf-248	186	11	sample	sample	NOUN
gujaf-248	186	12	banks	bank	NOUN
gujaf-248	186	13	.	.	PUNCT
gujaf-248	187	1	delving	delve	VERB
gujaf-248	187	2	into	into	ADP
gujaf-248	187	3	the	the	DET
gujaf-248	187	4	composition	composition	NOUN
gujaf-248	187	5	of	of	ADP
gujaf-248	187	6	the	the	DET
gujaf-248	187	7	board	board	NOUN
gujaf-248	187	8	,	,	PUNCT
gujaf-248	187	9	the	the	DET
gujaf-248	187	10	results	result	NOUN
gujaf-248	187	11	present	present	VERB
gujaf-248	187	12	that	that	SCONJ
gujaf-248	187	13	,	,	PUNCT
gujaf-248	187	14	on	on	ADP
gujaf-248	187	15	average	average	ADJ
gujaf-248	187	16	,	,	PUNCT
gujaf-248	187	17	approximately	approximately	ADV
gujaf-248	187	18	19	19	NUM
gujaf-248	187	19	%	%	NOUN
gujaf-248	187	20	of	of	ADP
gujaf-248	187	21	the	the	DET
gujaf-248	187	22	board	board	NOUN
gujaf-248	187	23	composition	composition	NOUN
gujaf-248	187	24	in	in	ADP
gujaf-248	187	25	the	the	DET
gujaf-248	187	26	sample	sample	NOUN
gujaf-248	187	27	banks	bank	NOUN
gujaf-248	187	28	consists	consist	VERB
gujaf-248	187	29	of	of	ADP
gujaf-248	187	30	the	the	DET
gujaf-248	187	31	outside	outside	ADJ
gujaf-248	187	32	/	/	SYM
gujaf-248	187	33	independent	independent	ADJ
gujaf-248	187	34	directors	director	NOUN
gujaf-248	187	35	(	(	PUNCT
gujaf-248	187	36	bcm	bcm	NOUN
gujaf-248	187	37	)	)	PUNCT
gujaf-248	187	38	,	,	PUNCT
gujaf-248	187	39	as	as	SCONJ
gujaf-248	187	40	indicated	indicate	VERB
gujaf-248	187	41	by	by	ADP
gujaf-248	187	42	the	the	DET
gujaf-248	187	43	mean	mean	ADJ
gujaf-248	187	44	value	value	NOUN
gujaf-248	187	45	of	of	ADP
gujaf-248	187	46	0.188	0.188	NUM
gujaf-248	187	47	and	and	CCONJ
gujaf-248	187	48	a	a	DET
gujaf-248	187	49	standard	standard	ADJ
gujaf-248	187	50	deviation	deviation	NOUN
gujaf-248	187	51	of	of	ADP
gujaf-248	187	52	0.176	0.176	NUM
gujaf-248	187	53	.	.	PUNCT
gujaf-248	188	1	the	the	DET
gujaf-248	188	2	data	datum	NOUN
gujaf-248	188	3	ranges	range	VERB
gujaf-248	188	4	from	from	ADP
gujaf-248	188	5	a	a	DET
gujaf-248	188	6	minimum	minimum	NOUN
gujaf-248	188	7	of	of	ADP
gujaf-248	188	8	0.074	0.074	NUM
gujaf-248	188	9	to	to	ADP
gujaf-248	188	10	a	a	DET
gujaf-248	188	11	maximum	maximum	NOUN
gujaf-248	188	12	of	of	ADP
gujaf-248	188	13	0.956	0.956	NUM
gujaf-248	188	14	.	.	PUNCT
gujaf-248	189	1	these	these	DET
gujaf-248	189	2	findings	finding	NOUN
gujaf-248	189	3	imply	imply	VERB
gujaf-248	189	4	that	that	SCONJ
gujaf-248	189	5	,	,	PUNCT
gujaf-248	189	6	on	on	ADP
gujaf-248	189	7	average	average	ADJ
gujaf-248	189	8	,	,	PUNCT
gujaf-248	189	9	the	the	DET
gujaf-248	189	10	deposit	deposit	NOUN
gujaf-248	189	11	banks	bank	NOUN
gujaf-248	189	12	in	in	ADP
gujaf-248	189	13	this	this	DET
gujaf-248	189	14	study	study	NOUN
gujaf-248	189	15	adhere	adhere	VERB
gujaf-248	189	16	to	to	ADP
gujaf-248	189	17	the	the	DET
gujaf-248	189	18	provisions	provision	NOUN
gujaf-248	189	19	of	of	ADP
gujaf-248	189	20	the	the	DET
gujaf-248	189	21	corporate	corporate	ADJ
gujaf-248	189	22	governance	governance	NOUN
gujaf-248	189	23	code	code	NOUN
gujaf-248	189	24	set	set	VERB
gujaf-248	189	25	forth	forth	ADP
gujaf-248	189	26	by	by	ADP
gujaf-248	189	27	the	the	DET
gujaf-248	189	28	central	central	ADJ
gujaf-248	189	29	bank	bank	PROPN
gujaf-248	189	30	of	of	ADP
gujaf-248	189	31	nigeria	nigeria	PROPN
gujaf-248	189	32	(	(	PUNCT
gujaf-248	189	33	cbn	cbn	PROPN
gujaf-248	189	34	)	)	PUNCT
gujaf-248	189	35	during	during	ADP
gujaf-248	189	36	the	the	DET
gujaf-248	189	37	period	period	NOUN
gujaf-248	189	38	under	under	ADP
gujaf-248	189	39	examination	examination	NOUN
gujaf-248	189	40	.	.	PUNCT
gujaf-248	190	1	this	this	DET
gujaf-248	190	2	adherence	adherence	NOUN
gujaf-248	190	3	is	be	AUX
gujaf-248	190	4	substantiated	substantiate	VERB
gujaf-248	190	5	by	by	ADP
gujaf-248	190	6	the	the	DET
gujaf-248	190	7	observation	observation	NOUN
gujaf-248	190	8	that	that	SCONJ
gujaf-248	190	9	the	the	DET
gujaf-248	190	10	outside	outside	ADJ
gujaf-248	190	11	or	or	CCONJ
gujaf-248	190	12	independent	independent	ADJ
gujaf-248	190	13	directors	director	NOUN
gujaf-248	190	14	outnumbered	outnumber	VERB
gujaf-248	190	15	executive	executive	NOUN
gujaf-248	190	16	or	or	CCONJ
gujaf-248	190	17	inside	inside	ADJ
gujaf-248	190	18	directors	director	NOUN
gujaf-248	190	19	on	on	ADP
gujaf-248	190	20	the	the	DET
gujaf-248	190	21	boards	board	NOUN
gujaf-248	190	22	.	.	PUNCT
gujaf-248	191	1	finally	finally	ADV
gujaf-248	191	2	,	,	PUNCT
gujaf-248	191	3	considering	consider	VERB
gujaf-248	191	4	the	the	DET
gujaf-248	191	5	control	control	NOUN
gujaf-248	191	6	variables	variable	NOUN
gujaf-248	191	7	,	,	PUNCT
gujaf-248	191	8	the	the	DET
gujaf-248	191	9	firm	firm	ADJ
gujaf-248	191	10	size	size	NOUN
gujaf-248	191	11	(	(	PUNCT
gujaf-248	191	12	fsz	fsz	NOUN
gujaf-248	191	13	)	)	PUNCT
gujaf-248	191	14	is	be	AUX
gujaf-248	191	15	approximately	approximately	ADV
gujaf-248	191	16	4.173	4.173	NUM
gujaf-248	191	17	,	,	PUNCT
gujaf-248	191	18	with	with	ADP
gujaf-248	191	19	a	a	DET
gujaf-248	191	20	data	data	NOUN
gujaf-248	191	21	range	range	NOUN
gujaf-248	191	22	spanning	span	VERB
gujaf-248	191	23	from	from	ADP
gujaf-248	191	24	a	a	DET
gujaf-248	191	25	minimum	minimum	NOUN
gujaf-248	191	26	of	of	ADP
gujaf-248	191	27	3.926	3.926	NUM
gujaf-248	191	28	to	to	ADP
gujaf-248	191	29	a	a	DET
gujaf-248	191	30	maximum	maximum	NOUN
gujaf-248	191	31	of	of	ADP
gujaf-248	191	32	9	9	NUM
gujaf-248	191	33	6.142	6.142	NUM
gujaf-248	191	34	.	.	PUNCT
gujaf-248	192	1	this	this	DET
gujaf-248	192	2	variable	variable	NOUN
gujaf-248	192	3	is	be	AUX
gujaf-248	192	4	included	include	VERB
gujaf-248	192	5	as	as	ADP
gujaf-248	192	6	a	a	DET
gujaf-248	192	7	control	control	NOUN
gujaf-248	192	8	variable	variable	NOUN
gujaf-248	192	9	due	due	ADP
gujaf-248	192	10	to	to	ADP
gujaf-248	192	11	its	its	PRON
gujaf-248	192	12	known	know	VERB
gujaf-248	192	13	associations	association	NOUN
gujaf-248	192	14	with	with	ADP
gujaf-248	192	15	various	various	ADJ
gujaf-248	192	16	firm	firm	ADJ
gujaf-248	192	17	characteristics	characteristic	NOUN
gujaf-248	192	18	.	.	PUNCT
gujaf-248	193	1	meanwhile	meanwhile	ADV
gujaf-248	193	2	,	,	PUNCT
gujaf-248	193	3	leverage	leverage	NOUN
gujaf-248	193	4	(	(	PUNCT
gujaf-248	193	5	lvg	lvg	PROPN
gujaf-248	193	6	)	)	PUNCT
gujaf-248	193	7	is	be	AUX
gujaf-248	193	8	approximately	approximately	ADV
gujaf-248	193	9	0.061	0.061	NUM
gujaf-248	193	10	,	,	PUNCT
gujaf-248	193	11	with	with	ADP
gujaf-248	193	12	data	datum	NOUN
gujaf-248	193	13	ranging	range	VERB
gujaf-248	193	14	from	from	ADP
gujaf-248	193	15	a	a	DET
gujaf-248	193	16	minimum	minimum	NOUN
gujaf-248	193	17	of	of	ADP
gujaf-248	193	18	0.023	0.023	NUM
gujaf-248	193	19	to	to	ADP
gujaf-248	193	20	a	a	DET
gujaf-248	193	21	maximum	maximum	NOUN
gujaf-248	193	22	of	of	ADP
gujaf-248	193	23	0.472	0.472	NUM
gujaf-248	193	24	,	,	PUNCT
gujaf-248	193	25	respectively	respectively	ADV
gujaf-248	193	26	.	.	PUNCT
gujaf-248	194	1	these	these	DET
gujaf-248	194	2	detailed	detailed	ADJ
gujaf-248	194	3	statistics	statistic	NOUN
gujaf-248	194	4	offer	offer	VERB
gujaf-248	194	5	a	a	DET
gujaf-248	194	6	comprehensive	comprehensive	ADJ
gujaf-248	194	7	snapshot	snapshot	NOUN
gujaf-248	194	8	of	of	ADP
gujaf-248	194	9	the	the	DET
gujaf-248	194	10	dataset	dataset	NOUN
gujaf-248	194	11	,	,	PUNCT
gujaf-248	194	12	providing	provide	VERB
gujaf-248	194	13	a	a	DET
gujaf-248	194	14	solid	solid	ADJ
gujaf-248	194	15	foundation	foundation	NOUN
gujaf-248	194	16	for	for	ADP
gujaf-248	194	17	the	the	DET
gujaf-248	194	18	subsequent	subsequent	ADJ
gujaf-248	194	19	analytical	analytical	ADJ
gujaf-248	194	20	exploration	exploration	NOUN
gujaf-248	194	21	conducted	conduct	VERB
gujaf-248	194	22	in	in	ADP
gujaf-248	194	23	this	this	DET
gujaf-248	194	24	study	study	NOUN
gujaf-248	194	25	.	.	PUNCT
gujaf-248	195	1	these	these	DET
gujaf-248	195	2	descriptive	descriptive	ADJ
gujaf-248	195	3	statistics	statistic	NOUN
gujaf-248	195	4	provide	provide	VERB
gujaf-248	195	5	valuable	valuable	ADJ
gujaf-248	195	6	insights	insight	NOUN
gujaf-248	195	7	into	into	ADP
gujaf-248	195	8	the	the	DET
gujaf-248	195	9	characteristics	characteristic	NOUN
gujaf-248	195	10	of	of	ADP
gujaf-248	195	11	the	the	DET
gujaf-248	195	12	sample	sample	NOUN
gujaf-248	195	13	dataset	dataset	VERB
gujaf-248	195	14	and	and	CCONJ
gujaf-248	195	15	lay	lie	VERB
gujaf-248	195	16	the	the	DET
gujaf-248	195	17	foundation	foundation	NOUN
gujaf-248	195	18	for	for	ADP
gujaf-248	195	19	further	further	ADJ
gujaf-248	195	20	statistical	statistical	ADJ
gujaf-248	195	21	analysis	analysis	NOUN
gujaf-248	195	22	and	and	CCONJ
gujaf-248	195	23	interpretation	interpretation	NOUN
gujaf-248	195	24	of	of	ADP
gujaf-248	195	25	the	the	DET
gujaf-248	195	26	relationships	relationship	NOUN
gujaf-248	195	27	between	between	ADP
gujaf-248	195	28	these	these	DET
gujaf-248	195	29	variables	variable	NOUN
gujaf-248	195	30	.	.	PUNCT
gujaf-248	196	1	table	table	NOUN
gujaf-248	196	2	2	2	NUM
gujaf-248	196	3	:	:	PUNCT
gujaf-248	196	4	descriptive	descriptive	ADJ
gujaf-248	196	5	statistics	statistic	NOUN
gujaf-248	196	6	note	note	VERB
gujaf-248	196	7	:	:	PUNCT
gujaf-248	196	8	return	return	VERB
gujaf-248	196	9	on	on	ADP
gujaf-248	196	10	assets	asset	NOUN
gujaf-248	196	11	represents	represent	VERB
gujaf-248	196	12	(	(	PUNCT
gujaf-248	196	13	roa	roa	NOUN
gujaf-248	196	14	)	)	PUNCT
gujaf-248	196	15	proxied	proxie	VERB
gujaf-248	196	16	using	use	VERB
gujaf-248	196	17	financial	financial	ADJ
gujaf-248	196	18	performance	performance	NOUN
gujaf-248	196	19	,	,	PUNCT
gujaf-248	196	20	bsz	bsz	NOUN
gujaf-248	196	21	represents	represent	VERB
gujaf-248	196	22	the	the	DET
gujaf-248	196	23	board	board	NOUN
gujaf-248	196	24	size	size	NOUN
gujaf-248	196	25	,	,	PUNCT
gujaf-248	196	26	bcm	bcm	NOUN
gujaf-248	196	27	represents	represent	VERB
gujaf-248	196	28	board	board	NOUN
gujaf-248	196	29	composition	composition	NOUN
gujaf-248	196	30	,	,	PUNCT
gujaf-248	196	31	fsz	fsz	NOUN
gujaf-248	196	32	represents	represent	VERB
gujaf-248	196	33	firm	firm	ADJ
gujaf-248	196	34	size	size	NOUN
gujaf-248	196	35	,	,	PUNCT
gujaf-248	196	36	lvg	lvg	PROPN
gujaf-248	196	37	represents	represent	VERB
gujaf-248	196	38	leverage	leverage	NOUN
gujaf-248	196	39	correlation	correlation	NOUN
gujaf-248	196	40	matrix	matrix	NOUN
gujaf-248	196	41	this	this	DET
gujaf-248	196	42	section	section	NOUN
gujaf-248	196	43	of	of	ADP
gujaf-248	196	44	the	the	DET
gujaf-248	196	45	study	study	NOUN
gujaf-248	196	46	presents	present	VERB
gujaf-248	196	47	the	the	DET
gujaf-248	196	48	pearson	pearson	PROPN
gujaf-248	196	49	correlation	correlation	NOUN
gujaf-248	196	50	analysis	analysis	NOUN
gujaf-248	196	51	of	of	ADP
gujaf-248	196	52	variables	variable	NOUN
gujaf-248	196	53	,	,	PUNCT
gujaf-248	196	54	as	as	SCONJ
gujaf-248	196	55	showed	show	VERB
gujaf-248	196	56	in	in	ADP
gujaf-248	196	57	table	table	NOUN
gujaf-248	196	58	3	3	NUM
gujaf-248	196	59	below	below	ADV
gujaf-248	196	60	.	.	PUNCT
gujaf-248	197	1	these	these	DET
gujaf-248	197	2	correlation	correlation	NOUN
gujaf-248	197	3	statistics	statistic	NOUN
gujaf-248	197	4	offer	offer	VERB
gujaf-248	197	5	insights	insight	NOUN
gujaf-248	197	6	into	into	ADP
gujaf-248	197	7	the	the	DET
gujaf-248	197	8	strength	strength	NOUN
gujaf-248	197	9	and	and	CCONJ
gujaf-248	197	10	magnitude	magnitude	NOUN
gujaf-248	197	11	of	of	ADP
gujaf-248	197	12	the	the	DET
gujaf-248	197	13	associations	association	NOUN
gujaf-248	197	14	among	among	ADP
gujaf-248	197	15	the	the	DET
gujaf-248	197	16	study	study	NOUN
gujaf-248	197	17	variables	variable	NOUN
gujaf-248	197	18	,	,	PUNCT
gujaf-248	197	19	as	as	SCONJ
gujaf-248	197	20	outlined	outline	VERB
gujaf-248	197	21	by	by	ADP
gujaf-248	197	22	gujarati	gujarati	PROPN
gujaf-248	197	23	and	and	CCONJ
gujaf-248	197	24	porter	porter	PROPN
gujaf-248	197	25	(	(	PUNCT
gujaf-248	197	26	2012	2012	NUM
gujaf-248	197	27	)	)	PUNCT
gujaf-248	197	28	.	.	PUNCT
gujaf-248	198	1	table	table	NOUN
gujaf-248	198	2	3	3	NUM
gujaf-248	198	3	presents	present	VERB
gujaf-248	198	4	the	the	DET
gujaf-248	198	5	following	follow	VERB
gujaf-248	198	6	key	key	ADJ
gujaf-248	198	7	observations	observation	NOUN
gujaf-248	198	8	,	,	PUNCT
gujaf-248	198	9	provides	provide	VERB
gujaf-248	198	10	us	we	PRON
gujaf-248	198	11	with	with	ADP
gujaf-248	198	12	critical	critical	ADJ
gujaf-248	198	13	insights	insight	NOUN
gujaf-248	198	14	.	.	PUNCT
gujaf-248	199	1	notably	notably	ADV
gujaf-248	199	2	,	,	PUNCT
gujaf-248	199	3	the	the	DET
gujaf-248	199	4	highest	high	ADJ
gujaf-248	199	5	coefficient	coefficient	NOUN
gujaf-248	199	6	,	,	PUNCT
gujaf-248	199	7	with	with	ADP
gujaf-248	199	8	a	a	DET
gujaf-248	199	9	value	value	NOUN
gujaf-248	199	10	of	of	ADP
gujaf-248	199	11	0.532	0.532	NUM
gujaf-248	199	12	,	,	PUNCT
gujaf-248	199	13	signifies	signify	VERB
gujaf-248	199	14	a	a	DET
gujaf-248	199	15	significant	significant	ADJ
gujaf-248	199	16	and	and	CCONJ
gujaf-248	199	17	positive	positive	ADJ
gujaf-248	199	18	association	association	NOUN
gujaf-248	199	19	between	between	ADP
gujaf-248	199	20	board	board	NOUN
gujaf-248	199	21	composition	composition	NOUN
gujaf-248	199	22	(	(	PUNCT
gujaf-248	199	23	bcm	bcm	NOUN
gujaf-248	199	24	)	)	PUNCT
gujaf-248	199	25	and	and	CCONJ
gujaf-248	199	26	the	the	DET
gujaf-248	199	27	board	board	NOUN
gujaf-248	199	28	size	size	NOUN
gujaf-248	199	29	(	(	PUNCT
gujaf-248	199	30	bsz	bsz	NOUN
gujaf-248	199	31	)	)	PUNCT
gujaf-248	199	32	at	at	ADP
gujaf-248	199	33	the	the	DET
gujaf-248	199	34	1	1	NUM
gujaf-248	199	35	%	%	NOUN
gujaf-248	199	36	level	level	NOUN
gujaf-248	199	37	of	of	ADP
gujaf-248	199	38	significance	significance	NOUN
gujaf-248	199	39	.	.	PUNCT
gujaf-248	200	1	this	this	DET
gujaf-248	200	2	correlation	correlation	NOUN
gujaf-248	200	3	suggests	suggest	VERB
gujaf-248	200	4	that	that	SCONJ
gujaf-248	200	5	as	as	ADP
gujaf-248	200	6	the	the	DET
gujaf-248	200	7	size	size	NOUN
gujaf-248	200	8	of	of	ADP
gujaf-248	200	9	the	the	DET
gujaf-248	200	10	board	board	NOUN
gujaf-248	200	11	increases	increase	NOUN
gujaf-248	200	12	,	,	PUNCT
gujaf-248	200	13	the	the	DET
gujaf-248	200	14	composition	composition	NOUN
gujaf-248	200	15	of	of	ADP
gujaf-248	200	16	the	the	DET
gujaf-248	200	17	board	board	NOUN
gujaf-248	200	18	also	also	ADV
gujaf-248	200	19	tends	tend	VERB
gujaf-248	200	20	to	to	PART
gujaf-248	200	21	include	include	VERB
gujaf-248	200	22	more	more	ADJ
gujaf-248	200	23	outside	outside	ADJ
gujaf-248	200	24	/	/	SYM
gujaf-248	200	25	independent	independent	ADJ
gujaf-248	200	26	directors	director	NOUN
gujaf-248	200	27	.	.	PUNCT
gujaf-248	201	1	additionally	additionally	ADV
gujaf-248	201	2	,	,	PUNCT
gujaf-248	201	3	board	board	NOUN
gujaf-248	201	4	size	size	NOUN
gujaf-248	201	5	(	(	PUNCT
gujaf-248	201	6	bsz	bsz	NOUN
gujaf-248	201	7	)	)	PUNCT
gujaf-248	201	8	presents	present	VERB
gujaf-248	201	9	a	a	DET
gujaf-248	201	10	significant	significant	ADJ
gujaf-248	201	11	and	and	CCONJ
gujaf-248	201	12	positive	positive	ADJ
gujaf-248	201	13	correlation	correlation	NOUN
gujaf-248	201	14	with	with	ADP
gujaf-248	201	15	return	return	NOUN
gujaf-248	201	16	on	on	ADP
gujaf-248	201	17	assets	asset	NOUN
gujaf-248	201	18	(	(	PUNCT
gujaf-248	201	19	roa	roa	NOUN
gujaf-248	201	20	)	)	PUNCT
gujaf-248	201	21	at	at	ADP
gujaf-248	201	22	the	the	DET
gujaf-248	201	23	1	1	NUM
gujaf-248	201	24	%	%	NOUN
gujaf-248	201	25	level	level	NOUN
gujaf-248	201	26	of	of	ADP
gujaf-248	201	27	significance	significance	NOUN
gujaf-248	201	28	.	.	PUNCT
gujaf-248	202	1	this	this	DET
gujaf-248	202	2	finding	finding	NOUN
gujaf-248	202	3	implies	imply	VERB
gujaf-248	202	4	that	that	SCONJ
gujaf-248	202	5	larger	large	ADJ
gujaf-248	202	6	boards	board	NOUN
gujaf-248	202	7	are	be	AUX
gujaf-248	202	8	associated	associate	VERB
gujaf-248	202	9	with	with	ADP
gujaf-248	202	10	higher	high	ADJ
gujaf-248	202	11	roa	roa	NOUN
gujaf-248	202	12	.	.	PUNCT
gujaf-248	203	1	furthermore	furthermore	ADV
gujaf-248	203	2	,	,	PUNCT
gujaf-248	203	3	it	it	PRON
gujaf-248	203	4	's	be	AUX
gujaf-248	203	5	worth	worth	ADJ
gujaf-248	203	6	noting	note	VERB
gujaf-248	203	7	that	that	SCONJ
gujaf-248	203	8	board	board	NOUN
gujaf-248	203	9	composition	composition	NOUN
gujaf-248	203	10	(	(	PUNCT
gujaf-248	203	11	bcm	bcm	NOUN
gujaf-248	203	12	)	)	PUNCT
gujaf-248	203	13	demonstrates	demonstrate	VERB
gujaf-248	203	14	a	a	DET
gujaf-248	203	15	negative	negative	ADJ
gujaf-248	203	16	and	and	CCONJ
gujaf-248	203	17	significant	significant	ADJ
gujaf-248	203	18	correlation	correlation	NOUN
gujaf-248	203	19	with	with	ADP
gujaf-248	203	20	roa	roa	PROPN
gujaf-248	203	21	at	at	ADP
gujaf-248	203	22	the	the	DET
gujaf-248	203	23	1	1	NUM
gujaf-248	203	24	%	%	NOUN
gujaf-248	203	25	level	level	NOUN
gujaf-248	203	26	of	of	ADP
gujaf-248	203	27	significance	significance	NOUN
gujaf-248	203	28	.	.	PUNCT
gujaf-248	204	1	this	this	PRON
gujaf-248	204	2	suggests	suggest	VERB
gujaf-248	204	3	that	that	SCONJ
gujaf-248	204	4	a	a	DET
gujaf-248	204	5	higher	high	ADJ
gujaf-248	204	6	proportion	proportion	NOUN
gujaf-248	204	7	of	of	ADP
gujaf-248	204	8	independent	independent	ADJ
gujaf-248	204	9	/	/	SYM
gujaf-248	204	10	outside	outside	ADJ
gujaf-248	204	11	directors	director	NOUN
gujaf-248	204	12	on	on	ADP
gujaf-248	204	13	the	the	DET
gujaf-248	204	14	board	board	NOUN
gujaf-248	204	15	are	be	AUX
gujaf-248	204	16	linked	link	VERB
gujaf-248	204	17	to	to	ADP
gujaf-248	204	18	lower	low	ADJ
gujaf-248	204	19	roa	roa	PROPN
gujaf-248	204	20	.	.	PUNCT
gujaf-248	205	1	while	while	SCONJ
gujaf-248	205	2	firm	firm	ADJ
gujaf-248	205	3	size	size	NOUN
gujaf-248	205	4	(	(	PUNCT
gujaf-248	205	5	fsz	fsz	NOUN
gujaf-248	205	6	)	)	PUNCT
gujaf-248	205	7	shows	show	VERB
gujaf-248	205	8	a	a	DET
gujaf-248	205	9	significant	significant	ADJ
gujaf-248	205	10	and	and	CCONJ
gujaf-248	205	11	positive	positive	ADJ
gujaf-248	205	12	correlation	correlation	NOUN
gujaf-248	205	13	with	with	ADP
gujaf-248	205	14	roa	roa	PROPN
gujaf-248	205	15	at	at	ADP
gujaf-248	205	16	the	the	DET
gujaf-248	205	17	1	1	NUM
gujaf-248	205	18	%	%	NOUN
gujaf-248	205	19	level	level	NOUN
gujaf-248	205	20	of	of	ADP
gujaf-248	205	21	significance	significance	NOUN
gujaf-248	205	22	.	.	PUNCT
gujaf-248	206	1	this	this	PRON
gujaf-248	206	2	indicates	indicate	VERB
gujaf-248	206	3	that	that	SCONJ
gujaf-248	206	4	larger	large	ADJ
gujaf-248	206	5	firms	firm	NOUN
gujaf-248	206	6	tend	tend	VERB
gujaf-248	206	7	to	to	PART
gujaf-248	206	8	achieve	achieve	VERB
gujaf-248	206	9	higher	high	ADJ
gujaf-248	206	10	variables	variable	NOUN
gujaf-248	206	11	obs	obs	PROPN
gujaf-248	206	12	mean	mean	VERB
gujaf-248	206	13	std	std	PROPN
gujaf-248	206	14	.	.	PROPN
gujaf-248	207	1	dev	dev	PROPN
gujaf-248	207	2	.	.	PUNCT
gujaf-248	208	1	min	min	PROPN
gujaf-248	208	2	max	max	PROPN
gujaf-248	208	3	roa	roa	PROPN
gujaf-248	208	4	60	60	NUM
gujaf-248	208	5	1.128	1.128	NUM
gujaf-248	208	6	1.402	1.402	NUM
gujaf-248	208	7	-1.362	-1.362	NOUN
gujaf-248	208	8	4.511	4.511	NUM
gujaf-248	208	9	bsz	bsz	NOUN
gujaf-248	208	10	60	60	NUM
gujaf-248	208	11	14.02	14.02	NUM
gujaf-248	208	12	2.721	2.721	NUM
gujaf-248	208	13	10	10	NUM
gujaf-248	208	14	22	22	NUM
gujaf-248	208	15	bcm	bcm	NOUN
gujaf-248	208	16	60	60	NUM
gujaf-248	208	17	0.188	0.188	NUM
gujaf-248	208	18	0.176	0.176	NUM
gujaf-248	208	19	0.074	0.074	NUM
gujaf-248	208	20	0.956	0.956	NUM
gujaf-248	208	21	fsz	fsz	NOUN
gujaf-248	208	22	60	60	NUM
gujaf-248	208	23	4.173	4.173	NUM
gujaf-248	208	24	0.806	0.806	NUM
gujaf-248	208	25	3.926	3.926	NUM
gujaf-248	208	26	6.142	6.142	NUM
gujaf-248	208	27	lvg	lvg	PROPN
gujaf-248	208	28	60	60	NUM
gujaf-248	208	29	0.061	0.061	NUM
gujaf-248	208	30	0.087	0.087	NUM
gujaf-248	208	31	0.023	0.023	NUM
gujaf-248	208	32	0.472	0.472	NUM
gujaf-248	208	33	10	10	NUM
gujaf-248	208	34	roa	roa	NOUN
gujaf-248	208	35	.	.	PUNCT
gujaf-248	209	1	these	these	DET
gujaf-248	209	2	correlation	correlation	NOUN
gujaf-248	209	3	coefficients	coefficient	NOUN
gujaf-248	209	4	provide	provide	VERB
gujaf-248	209	5	valuable	valuable	ADJ
gujaf-248	209	6	insights	insight	NOUN
gujaf-248	209	7	into	into	ADP
gujaf-248	209	8	the	the	DET
gujaf-248	209	9	relationships	relationship	NOUN
gujaf-248	209	10	among	among	ADP
gujaf-248	209	11	the	the	DET
gujaf-248	209	12	study	study	NOUN
gujaf-248	209	13	variables	variable	NOUN
gujaf-248	209	14	,	,	PUNCT
gujaf-248	209	15	shedding	shed	VERB
gujaf-248	209	16	light	light	NOUN
gujaf-248	209	17	on	on	ADP
gujaf-248	209	18	both	both	CCONJ
gujaf-248	209	19	the	the	DET
gujaf-248	209	20	strength	strength	NOUN
gujaf-248	209	21	and	and	CCONJ
gujaf-248	209	22	statistical	statistical	ADJ
gujaf-248	209	23	significance	significance	NOUN
gujaf-248	209	24	of	of	ADP
gujaf-248	209	25	these	these	DET
gujaf-248	209	26	associations	association	NOUN
gujaf-248	209	27	.	.	PUNCT
gujaf-248	210	1	this	this	DET
gujaf-248	210	2	information	information	NOUN
gujaf-248	210	3	enhances	enhance	VERB
gujaf-248	210	4	our	our	PRON
gujaf-248	210	5	understanding	understanding	NOUN
gujaf-248	210	6	of	of	ADP
gujaf-248	210	7	the	the	DET
gujaf-248	210	8	intricate	intricate	ADJ
gujaf-248	210	9	dynamics	dynamic	NOUN
gujaf-248	210	10	explored	explore	VERB
gujaf-248	210	11	within	within	ADP
gujaf-248	210	12	the	the	DET
gujaf-248	210	13	regression	regression	NOUN
gujaf-248	210	14	model	model	NOUN
gujaf-248	210	15	.	.	PUNCT
gujaf-248	211	1	table	table	NOUN
gujaf-248	211	2	3	3	NUM
gujaf-248	211	3	:	:	PUNCT
gujaf-248	211	4	correlation	correlation	NOUN
gujaf-248	211	5	statistics	statistic	NOUN
gujaf-248	211	6	roa	roa	PROPN
gujaf-248	211	7	bsz	bsz	PROPN
gujaf-248	211	8	bcm	bcm	PROPN
gujaf-248	211	9	fsz	fsz	PROPN
gujaf-248	211	10	lvg	lvg	PROPN
gujaf-248	211	11	roa	roa	PROPN
gujaf-248	211	12	1.000	1.000	NUM
gujaf-248	211	13	bsz	bsz	NOUN
gujaf-248	211	14	0.508	0.508	NUM
gujaf-248	211	15	*	*	PUNCT
gujaf-248	211	16	*	*	PROPN
gujaf-248	211	17	1.000	1.000	NUM
gujaf-248	211	18	bcm	bcm	NOUN
gujaf-248	211	19	-0.158	-0.158	NOUN
gujaf-248	211	20	*	*	NOUN
gujaf-248	211	21	*	*	NOUN
gujaf-248	211	22	0.532	0.532	NUM
gujaf-248	211	23	*	*	PUNCT
gujaf-248	211	24	*	*	PROPN
gujaf-248	211	25	1.000	1.000	NUM
gujaf-248	211	26	fsz	fsz	NOUN
gujaf-248	211	27	0.164	0.164	NUM
gujaf-248	211	28	*	*	NUM
gujaf-248	211	29	*	*	PROPN
gujaf-248	211	30	0.026	0.026	NUM
gujaf-248	211	31	-0.023	-0.023	NUM
gujaf-248	211	32	1.000	1.000	NUM
gujaf-248	211	33	lvg	lvg	X
gujaf-248	211	34	-0.082	-0.082	NUM
gujaf-248	211	35	0.040	0.040	NUM
gujaf-248	211	36	0.027	0.027	NUM
gujaf-248	211	37	0.018	0.018	NUM
gujaf-248	211	38	1.000	1.000	NUM
gujaf-248	211	39	note	note	NOUN
gujaf-248	211	40	:	:	PUNCT
gujaf-248	211	41	return	return	NOUN
gujaf-248	211	42	on	on	ADP
gujaf-248	211	43	assets	asset	NOUN
gujaf-248	211	44	represents	represent	VERB
gujaf-248	211	45	(	(	PUNCT
gujaf-248	211	46	roa	roa	NOUN
gujaf-248	211	47	)	)	PUNCT
gujaf-248	211	48	proxied	proxie	VERB
gujaf-248	211	49	using	use	VERB
gujaf-248	211	50	financial	financial	ADJ
gujaf-248	211	51	performance	performance	NOUN
gujaf-248	211	52	,	,	PUNCT
gujaf-248	211	53	bsz	bsz	NOUN
gujaf-248	211	54	represents	represent	VERB
gujaf-248	211	55	the	the	DET
gujaf-248	211	56	board	board	NOUN
gujaf-248	211	57	size	size	NOUN
gujaf-248	211	58	,	,	PUNCT
gujaf-248	211	59	bcm	bcm	NOUN
gujaf-248	211	60	represents	represent	VERB
gujaf-248	211	61	board	board	NOUN
gujaf-248	211	62	composition	composition	NOUN
gujaf-248	211	63	,	,	PUNCT
gujaf-248	211	64	fsz	fsz	NOUN
gujaf-248	211	65	represents	represent	VERB
gujaf-248	211	66	firm	firm	ADJ
gujaf-248	211	67	size	size	NOUN
gujaf-248	211	68	,	,	PUNCT
gujaf-248	211	69	lvg	lvg	PROPN
gujaf-248	211	70	represents	represent	VERB
gujaf-248	211	71	leverage	leverage	NOUN
gujaf-248	211	72	*	*	PUNCT
gujaf-248	211	73	*	*	NOUN
gujaf-248	211	74	.	.	PUNCT
gujaf-248	212	1	correlation	correlation	NOUN
gujaf-248	212	2	is	be	AUX
gujaf-248	212	3	significant	significant	ADJ
gujaf-248	212	4	at	at	ADP
gujaf-248	212	5	the	the	DET
gujaf-248	212	6	0.01	0.01	NUM
gujaf-248	212	7	level	level	NOUN
gujaf-248	212	8	(	(	PUNCT
gujaf-248	212	9	2	2	NUM
gujaf-248	212	10	-	-	PUNCT
gujaf-248	212	11	tailed	tailed	ADJ
gujaf-248	212	12	)	)	PUNCT
gujaf-248	212	13	regression	regression	NOUN
gujaf-248	212	14	results	result	VERB
gujaf-248	212	15	this	this	DET
gujaf-248	212	16	section	section	NOUN
gujaf-248	212	17	of	of	ADP
gujaf-248	212	18	the	the	DET
gujaf-248	212	19	study	study	NOUN
gujaf-248	212	20	presents	present	VERB
gujaf-248	212	21	and	and	CCONJ
gujaf-248	212	22	analyse	analyse	VERB
gujaf-248	212	23	the	the	DET
gujaf-248	212	24	findings	finding	NOUN
gujaf-248	212	25	of	of	ADP
gujaf-248	212	26	the	the	DET
gujaf-248	212	27	regression	regression	NOUN
gujaf-248	212	28	model	model	NOUN
gujaf-248	212	29	and	and	CCONJ
gujaf-248	212	30	the	the	DET
gujaf-248	212	31	diagnostic	diagnostic	ADJ
gujaf-248	212	32	tests	test	NOUN
gujaf-248	212	33	conducted	conduct	VERB
gujaf-248	212	34	to	to	PART
gujaf-248	212	35	examine	examine	VERB
gujaf-248	212	36	the	the	DET
gujaf-248	212	37	hypothesized	hypothesized	ADJ
gujaf-248	212	38	relationships	relationship	NOUN
gujaf-248	212	39	among	among	ADP
gujaf-248	212	40	the	the	DET
gujaf-248	212	41	dependent	dependent	ADJ
gujaf-248	212	42	variable	variable	NOUN
gujaf-248	212	43	with	with	ADP
gujaf-248	212	44	the	the	DET
gujaf-248	212	45	two	two	NUM
gujaf-248	212	46	independent	independent	ADJ
gujaf-248	212	47	variables	variable	NOUN
gujaf-248	212	48	,	,	PUNCT
gujaf-248	212	49	namely	namely	ADV
gujaf-248	212	50	board	board	NOUN
gujaf-248	212	51	size	size	NOUN
gujaf-248	212	52	and	and	CCONJ
gujaf-248	212	53	the	the	DET
gujaf-248	212	54	board	board	NOUN
gujaf-248	212	55	composition	composition	NOUN
gujaf-248	212	56	.	.	PUNCT
gujaf-248	213	1	additionally	additionally	ADV
gujaf-248	213	2	,	,	PUNCT
gujaf-248	213	3	we	we	PRON
gujaf-248	213	4	employ	employ	VERB
gujaf-248	213	5	firm	firm	ADJ
gujaf-248	213	6	size	size	NOUN
gujaf-248	213	7	and	and	CCONJ
gujaf-248	213	8	leverage	leverage	NOUN
gujaf-248	213	9	as	as	SCONJ
gujaf-248	213	10	control	control	NOUN
gujaf-248	213	11	variables	variable	NOUN
gujaf-248	213	12	to	to	PART
gujaf-248	213	13	account	account	VERB
gujaf-248	213	14	for	for	ADP
gujaf-248	213	15	their	their	PRON
gujaf-248	213	16	impact	impact	NOUN
gujaf-248	213	17	on	on	ADP
gujaf-248	213	18	financial	financial	ADJ
gujaf-248	213	19	performance	performance	NOUN
gujaf-248	213	20	.	.	PUNCT
gujaf-248	214	1	the	the	DET
gujaf-248	214	2	analysis	analysis	NOUN
gujaf-248	214	3	in	in	ADP
gujaf-248	214	4	this	this	DET
gujaf-248	214	5	study	study	NOUN
gujaf-248	214	6	is	be	AUX
gujaf-248	214	7	grounded	ground	VERB
gujaf-248	214	8	in	in	ADP
gujaf-248	214	9	data	datum	NOUN
gujaf-248	214	10	collected	collect	VERB
gujaf-248	214	11	from	from	ADP
gujaf-248	214	12	a	a	DET
gujaf-248	214	13	sample	sample	NOUN
gujaf-248	214	14	of	of	ADP
gujaf-248	214	15	10	10	NUM
gujaf-248	214	16	deposit	deposit	NOUN
gujaf-248	214	17	banks	bank	NOUN
gujaf-248	214	18	listed	list	VERB
gujaf-248	214	19	on	on	ADP
gujaf-248	214	20	the	the	DET
gujaf-248	214	21	nse	nse	NOUN
gujaf-248	214	22	.	.	PUNCT
gujaf-248	215	1	the	the	DET
gujaf-248	215	2	results	result	NOUN
gujaf-248	215	3	of	of	ADP
gujaf-248	215	4	our	our	PRON
gujaf-248	215	5	regression	regression	NOUN
gujaf-248	215	6	analysis	analysis	NOUN
gujaf-248	215	7	are	be	AUX
gujaf-248	215	8	shown	show	VERB
gujaf-248	215	9	in	in	ADP
gujaf-248	215	10	the	the	DET
gujaf-248	215	11	table	table	NOUN
gujaf-248	215	12	below	below	ADP
gujaf-248	215	13	in	in	ADP
gujaf-248	215	14	table	table	NOUN
gujaf-248	215	15	4	4	NUM
gujaf-248	215	16	.	.	PUNCT
gujaf-248	216	1	the	the	DET
gujaf-248	216	2	table	table	NOUN
gujaf-248	216	3	below	below	ADP
gujaf-248	216	4	presents	present	VERB
gujaf-248	216	5	the	the	DET
gujaf-248	216	6	standard	standard	ADJ
gujaf-248	216	7	errors	error	NOUN
gujaf-248	216	8	,	,	PUNCT
gujaf-248	216	9	regression	regression	NOUN
gujaf-248	216	10	coefficients	coefficient	NOUN
gujaf-248	216	11	,	,	PUNCT
gujaf-248	216	12	pvalues	pvalue	NOUN
gujaf-248	216	13	,	,	PUNCT
gujaf-248	216	14	and	and	CCONJ
gujaf-248	216	15	other	other	ADJ
gujaf-248	216	16	relevant	relevant	ADJ
gujaf-248	216	17	statistics	statistic	NOUN
gujaf-248	216	18	for	for	ADP
gujaf-248	216	19	the	the	DET
gujaf-248	216	20	relationship	relationship	NOUN
gujaf-248	216	21	between	between	ADP
gujaf-248	216	22	financial	financial	ADJ
gujaf-248	216	23	performance	performance	NOUN
gujaf-248	216	24	and	and	CCONJ
gujaf-248	216	25	the	the	DET
gujaf-248	216	26	board	board	NOUN
gujaf-248	216	27	characteristics	characteristic	NOUN
gujaf-248	216	28	.	.	PUNCT
gujaf-248	217	1	table	table	NOUN
gujaf-248	217	2	4	4	NUM
gujaf-248	217	3	:	:	PUNCT
gujaf-248	217	4	regression	regression	NOUN
gujaf-248	217	5	results	result	VERB
gujaf-248	217	6	roa	roa	PROPN
gujaf-248	217	7	coef	coef	PROPN
gujaf-248	217	8	.	.	PUNCT
gujaf-248	218	1	std	std	NOUN
gujaf-248	218	2	.	.	PUNCT
gujaf-248	219	1	err	err	PROPN
gujaf-248	219	2	.	.	PUNCT
gujaf-248	219	3	t	t	NOUN
gujaf-248	219	4	-	-	PUNCT
gujaf-248	219	5	value	value	NOUN
gujaf-248	219	6	p>[t	p>[t	NOUN
gujaf-248	219	7	]	]	X
gujaf-248	219	8	vif	vif	NOUN
gujaf-248	219	9	1	1	PROPN
gujaf-248	219	10	/	/	SYM
gujaf-248	219	11	vif	vif	NOUN
gujaf-248	219	12	bsz	bsz	VERB
gujaf-248	219	13	0.005	0.005	NUM
gujaf-248	219	14	0.002	0.002	NUM
gujaf-248	219	15	3.07	3.07	NUM
gujaf-248	219	16	*	*	PUNCT
gujaf-248	219	17	*	*	PUNCT
gujaf-248	219	18	*	*	PUNCT
gujaf-248	219	19	0.000	0.000	NUM
gujaf-248	219	20	1.30	1.30	NUM
gujaf-248	219	21	0.747	0.747	NUM
gujaf-248	219	22	bcm	bcm	NOUN
gujaf-248	219	23	-0.063	-0.063	NUM
gujaf-248	219	24	0.015	0.015	NUM
gujaf-248	219	25	-3.46	-3.46	NUM
gujaf-248	219	26	*	*	PUNCT
gujaf-248	219	27	*	*	PUNCT
gujaf-248	219	28	*	*	PUNCT
gujaf-248	219	29	0.010	0.010	NUM
gujaf-248	219	30	1.05	1.05	NUM
gujaf-248	219	31	0.964	0.964	NUM
gujaf-248	219	32	fmz	fmz	ADV
gujaf-248	219	33	0.057	0.057	NUM
gujaf-248	219	34	0.020	0.020	NUM
gujaf-248	219	35	1.73	1.73	NUM
gujaf-248	219	36	0.128	0.128	NUM
gujaf-248	219	37	1.30	1.30	NUM
gujaf-248	219	38	0.790	0.790	NUM
gujaf-248	219	39	lvg	lvg	PROPN
gujaf-248	219	40	-0.048	-0.048	PROPN
gujaf-248	219	41	0.011	0.011	NUM
gujaf-248	219	42	-4.02	-4.02	NOUN
gujaf-248	219	43	*	*	PROPN
gujaf-248	219	44	*	*	NOUN
gujaf-248	219	45	0.003	0.003	NUM
gujaf-248	219	46	1.01	1.01	NUM
gujaf-248	219	47	0.974	0.974	NUM
gujaf-248	219	48	cons	con	NOUN
gujaf-248	219	49	0.072	0.072	NUM
gujaf-248	219	50	0.008	0.008	NUM
gujaf-248	219	51	5.61	5.61	NUM
gujaf-248	219	52	*	*	PUNCT
gujaf-248	219	53	*	*	PUNCT
gujaf-248	219	54	*	*	PUNCT
gujaf-248	219	55	0.000	0.000	NUM
gujaf-248	219	56	prob	prob	NOUN
gujaf-248	219	57	>	>	X
gujaf-248	219	58	f	f	PROPN
gujaf-248	220	1	0.0000	0.0000	NUM
gujaf-248	220	2	r2	r2	PROPN
gujaf-248	220	3	0.470	0.470	NUM
gujaf-248	220	4	adj	adj	X
gujaf-248	220	5	r2	r2	PROPN
gujaf-248	220	6	0.418	0.418	NUM
gujaf-248	220	7	hettest	hettest	NOUN
gujaf-248	220	8	(	(	PUNCT
gujaf-248	220	9	chi2	chi2	PROPN
gujaf-248	220	10	)	)	PUNCT
gujaf-248	220	11	0.82	0.82	NUM
gujaf-248	220	12	p.value	p.value	NOUN
gujaf-248	220	13	0.383	0.383	NUM
gujaf-248	220	14	mean	mean	NOUN
gujaf-248	220	15	vif	vif	NOUN
gujaf-248	220	16	1.16	1.16	NUM
gujaf-248	220	17	11	11	NUM
gujaf-248	220	18	number	number	NOUN
gujaf-248	220	19	of	of	ADP
gujaf-248	220	20	obs	obs	PROPN
gujaf-248	220	21	60	60	NUM
gujaf-248	220	22	60	60	NUM
gujaf-248	220	23	60	60	NUM
gujaf-248	220	24	60	60	NUM
gujaf-248	220	25	60	60	NUM
gujaf-248	220	26	60	60	NUM
gujaf-248	220	27	note	note	NOUN
gujaf-248	220	28	:	:	PUNCT
gujaf-248	220	29	return	return	NOUN
gujaf-248	220	30	on	on	ADP
gujaf-248	220	31	assets	asset	NOUN
gujaf-248	220	32	represents	represent	VERB
gujaf-248	220	33	(	(	PUNCT
gujaf-248	220	34	roa	roa	NOUN
gujaf-248	220	35	)	)	PUNCT
gujaf-248	220	36	proxied	proxie	VERB
gujaf-248	220	37	using	use	VERB
gujaf-248	220	38	financial	financial	ADJ
gujaf-248	220	39	performance	performance	NOUN
gujaf-248	220	40	,	,	PUNCT
gujaf-248	220	41	bsz	bsz	NOUN
gujaf-248	220	42	represents	represent	VERB
gujaf-248	220	43	the	the	DET
gujaf-248	220	44	board	board	NOUN
gujaf-248	220	45	size	size	NOUN
gujaf-248	220	46	,	,	PUNCT
gujaf-248	220	47	bcm	bcm	NOUN
gujaf-248	220	48	represents	represent	VERB
gujaf-248	220	49	board	board	NOUN
gujaf-248	220	50	composition	composition	NOUN
gujaf-248	220	51	,	,	PUNCT
gujaf-248	220	52	fsz	fsz	NOUN
gujaf-248	220	53	represents	represent	VERB
gujaf-248	220	54	firm	firm	ADJ
gujaf-248	220	55	size	size	NOUN
gujaf-248	220	56	,	,	PUNCT
gujaf-248	220	57	lvg	lvg	PROPN
gujaf-248	220	58	represents	represent	VERB
gujaf-248	220	59	leverage	leverage	NOUN
gujaf-248	220	60	table	table	NOUN
gujaf-248	220	61	4	4	NUM
gujaf-248	220	62	provides	provide	VERB
gujaf-248	220	63	a	a	DET
gujaf-248	220	64	comprehensive	comprehensive	ADJ
gujaf-248	220	65	overview	overview	NOUN
gujaf-248	220	66	of	of	ADP
gujaf-248	220	67	the	the	DET
gujaf-248	220	68	findings	finding	NOUN
gujaf-248	220	69	pertaining	pertain	VERB
gujaf-248	220	70	to	to	ADP
gujaf-248	220	71	the	the	DET
gujaf-248	220	72	relationship	relationship	NOUN
gujaf-248	220	73	between	between	ADP
gujaf-248	220	74	board	board	NOUN
gujaf-248	220	75	characteristics	characteristic	NOUN
gujaf-248	220	76	and	and	CCONJ
gujaf-248	220	77	the	the	DET
gujaf-248	220	78	financial	financial	ADJ
gujaf-248	220	79	performance	performance	NOUN
gujaf-248	220	80	,	,	PUNCT
gujaf-248	220	81	employing	employ	VERB
gujaf-248	220	82	an	an	DET
gujaf-248	220	83	aggregate	aggregate	ADJ
gujaf-248	220	84	r	r	NOUN
gujaf-248	220	85	-	-	PUNCT
gujaf-248	220	86	squared	square	VERB
gujaf-248	220	87	r2	r2	NOUN
gujaf-248	220	88	of	of	ADP
gujaf-248	220	89	0.470	0.470	NUM
gujaf-248	220	90	.	.	PUNCT
gujaf-248	221	1	the	the	DET
gujaf-248	221	2	significance	significance	NOUN
gujaf-248	221	3	of	of	ADP
gujaf-248	221	4	the	the	DET
gujaf-248	221	5	f	f	PROPN
gujaf-248	221	6	ratio	ratio	NOUN
gujaf-248	221	7	,	,	PUNCT
gujaf-248	221	8	established	establish	VERB
gujaf-248	221	9	at	at	ADP
gujaf-248	221	10	1	1	NUM
gujaf-248	221	11	%	%	NOUN
gujaf-248	221	12	(	(	PUNCT
gujaf-248	221	13	p<0.00	p<0.00	PROPN
gujaf-248	221	14	)	)	PUNCT
gujaf-248	221	15	,	,	PUNCT
gujaf-248	221	16	suggests	suggest	VERB
gujaf-248	221	17	that	that	SCONJ
gujaf-248	221	18	the	the	DET
gujaf-248	221	19	model	model	NOUN
gujaf-248	221	20	adequately	adequately	ADV
gujaf-248	221	21	explains	explain	VERB
gujaf-248	221	22	the	the	DET
gujaf-248	221	23	variation	variation	NOUN
gujaf-248	221	24	in	in	ADP
gujaf-248	221	25	financial	financial	ADJ
gujaf-248	221	26	performance	performance	NOUN
gujaf-248	221	27	(	(	PUNCT
gujaf-248	221	28	roa	roa	NOUN
gujaf-248	221	29	)	)	PUNCT
gujaf-248	221	30	based	base	VERB
gujaf-248	221	31	on	on	ADP
gujaf-248	221	32	the	the	DET
gujaf-248	221	33	selected	select	VERB
gujaf-248	221	34	independent	independent	ADJ
gujaf-248	221	35	variables	variable	NOUN
gujaf-248	221	36	.	.	PUNCT
gujaf-248	222	1	this	this	DET
gujaf-248	222	2	model	model	NOUN
gujaf-248	222	3	,	,	PUNCT
gujaf-248	222	4	as	as	SCONJ
gujaf-248	222	5	reported	report	VERB
gujaf-248	222	6	in	in	ADP
gujaf-248	222	7	table	table	NOUN
gujaf-248	222	8	4	4	NUM
gujaf-248	222	9	,	,	PUNCT
gujaf-248	222	10	underscores	underscore	VERB
gujaf-248	222	11	that	that	SCONJ
gujaf-248	222	12	a	a	DET
gujaf-248	222	13	substantial	substantial	ADJ
gujaf-248	222	14	portion	portion	NOUN
gujaf-248	222	15	,	,	PUNCT
gujaf-248	222	16	precisely	precisely	ADV
gujaf-248	222	17	47	47	NUM
gujaf-248	222	18	%	%	NOUN
gujaf-248	222	19	,	,	PUNCT
gujaf-248	222	20	of	of	ADP
gujaf-248	222	21	the	the	DET
gujaf-248	222	22	total	total	ADJ
gujaf-248	222	23	variation	variation	NOUN
gujaf-248	222	24	in	in	ADP
gujaf-248	222	25	roa	roa	PROPN
gujaf-248	222	26	is	be	AUX
gujaf-248	222	27	explained	explain	VERB
gujaf-248	222	28	by	by	ADP
gujaf-248	222	29	the	the	DET
gujaf-248	222	30	collective	collective	ADJ
gujaf-248	222	31	impact	impact	NOUN
gujaf-248	222	32	of	of	ADP
gujaf-248	222	33	the	the	DET
gujaf-248	222	34	independent	independent	ADJ
gujaf-248	222	35	variables	variable	NOUN
gujaf-248	222	36	,	,	PUNCT
gujaf-248	222	37	which	which	PRON
gujaf-248	222	38	encompass	encompass	VERB
gujaf-248	222	39	board	board	NOUN
gujaf-248	222	40	size	size	NOUN
gujaf-248	222	41	,	,	PUNCT
gujaf-248	222	42	board	board	NOUN
gujaf-248	222	43	composition	composition	NOUN
gujaf-248	222	44	,	,	PUNCT
gujaf-248	222	45	as	as	ADV
gujaf-248	222	46	well	well	ADV
gujaf-248	222	47	as	as	ADP
gujaf-248	222	48	the	the	DET
gujaf-248	222	49	control	control	NOUN
gujaf-248	222	50	variables	variable	NOUN
gujaf-248	222	51	such	such	ADJ
gujaf-248	222	52	as	as	ADP
gujaf-248	222	53	firm	firm	ADJ
gujaf-248	222	54	size	size	NOUN
gujaf-248	222	55	and	and	CCONJ
gujaf-248	222	56	leverage	leverage	NOUN
gujaf-248	222	57	.	.	PUNCT
gujaf-248	223	1	notably	notably	ADV
gujaf-248	223	2	,	,	PUNCT
gujaf-248	223	3	this	this	DET
gujaf-248	223	4	cumulative	cumulative	ADJ
gujaf-248	223	5	r2	r2	NOUN
gujaf-248	223	6	value	value	NOUN
gujaf-248	223	7	surpasses	surpass	VERB
gujaf-248	223	8	the	the	DET
gujaf-248	223	9	r2	r2	NOUN
gujaf-248	223	10	of	of	ADP
gujaf-248	223	11	0.26	0.26	NUM
gujaf-248	223	12	reported	report	VERB
gujaf-248	223	13	by	by	ADP
gujaf-248	223	14	jackling	jackling	NOUN
gujaf-248	223	15	and	and	CCONJ
gujaf-248	223	16	johl	johl	PROPN
gujaf-248	223	17	(	(	PUNCT
gujaf-248	223	18	2009	2009	NUM
gujaf-248	223	19	)	)	PUNCT
gujaf-248	223	20	in	in	ADP
gujaf-248	223	21	their	their	PRON
gujaf-248	223	22	study	study	NOUN
gujaf-248	223	23	involving	involve	VERB
gujaf-248	223	24	india	india	PROPN
gujaf-248	223	25	's	's	PART
gujaf-248	223	26	top	top	ADJ
gujaf-248	223	27	companies	company	NOUN
gujaf-248	223	28	.	.	PUNCT
gujaf-248	224	1	moreover	moreover	ADV
gujaf-248	224	2	,	,	PUNCT
gujaf-248	224	3	an	an	DET
gujaf-248	224	4	in	in	ADP
gujaf-248	224	5	-	-	PUNCT
gujaf-248	224	6	depth	depth	NOUN
gujaf-248	224	7	examination	examination	NOUN
gujaf-248	224	8	of	of	ADP
gujaf-248	224	9	table	table	NOUN
gujaf-248	224	10	4	4	NUM
gujaf-248	224	11	reveals	reveal	VERB
gujaf-248	224	12	that	that	SCONJ
gujaf-248	224	13	all	all	DET
gujaf-248	224	14	three	three	NUM
gujaf-248	224	15	variables	variable	NOUN
gujaf-248	224	16	within	within	ADP
gujaf-248	224	17	this	this	DET
gujaf-248	224	18	study	study	NOUN
gujaf-248	224	19	exhibit	exhibit	VERB
gujaf-248	224	20	a	a	DET
gujaf-248	224	21	significant	significant	ADJ
gujaf-248	224	22	and	and	CCONJ
gujaf-248	224	23	positive	positive	ADJ
gujaf-248	224	24	relationship	relationship	NOUN
gujaf-248	224	25	with	with	ADP
gujaf-248	224	26	financial	financial	ADJ
gujaf-248	224	27	performance	performance	NOUN
gujaf-248	224	28	,	,	PUNCT
gujaf-248	224	29	as	as	SCONJ
gujaf-248	224	30	proxied	proxie	VERB
gujaf-248	224	31	by	by	ADP
gujaf-248	224	32	roa	roa	PROPN
gujaf-248	224	33	.	.	PUNCT
gujaf-248	225	1	to	to	PART
gujaf-248	225	2	elaborate	elaborate	VERB
gujaf-248	225	3	further	far	ADV
gujaf-248	225	4	,	,	PUNCT
gujaf-248	225	5	board	board	NOUN
gujaf-248	225	6	size	size	NOUN
gujaf-248	225	7	(	(	PUNCT
gujaf-248	225	8	bsz	bsz	NOUN
gujaf-248	225	9	)	)	PUNCT
gujaf-248	225	10	shows	show	VERB
gujaf-248	225	11	a	a	DET
gujaf-248	225	12	positive	positive	ADJ
gujaf-248	225	13	and	and	CCONJ
gujaf-248	225	14	statistically	statistically	ADV
gujaf-248	225	15	significant	significant	ADJ
gujaf-248	225	16	association	association	NOUN
gujaf-248	225	17	with	with	ADP
gujaf-248	225	18	the	the	DET
gujaf-248	225	19	financial	financial	ADJ
gujaf-248	225	20	performance	performance	NOUN
gujaf-248	225	21	of	of	ADP
gujaf-248	225	22	the	the	DET
gujaf-248	225	23	sampled	sample	VERB
gujaf-248	225	24	deposit	deposit	NOUN
gujaf-248	225	25	banks	bank	NOUN
gujaf-248	225	26	in	in	ADP
gujaf-248	225	27	nigeria	nigeria	PROPN
gujaf-248	225	28	.	.	PUNCT
gujaf-248	226	1	this	this	PRON
gujaf-248	226	2	is	be	AUX
gujaf-248	226	3	corroborated	corroborate	VERB
gujaf-248	226	4	by	by	ADP
gujaf-248	226	5	a	a	DET
gujaf-248	226	6	regression	regression	NOUN
gujaf-248	226	7	coefficient	coefficient	NOUN
gujaf-248	226	8	of	of	ADP
gujaf-248	226	9	0.005	0.005	NUM
gujaf-248	226	10	,	,	PUNCT
gujaf-248	226	11	is	be	AUX
gujaf-248	226	12	accompanied	accompany	VERB
gujaf-248	226	13	by	by	ADP
gujaf-248	226	14	a	a	DET
gujaf-248	226	15	t	t	NOUN
gujaf-248	226	16	-	-	PUNCT
gujaf-248	226	17	value	value	NOUN
gujaf-248	226	18	of	of	ADP
gujaf-248	226	19	3.07	3.07	NUM
gujaf-248	226	20	,	,	PUNCT
gujaf-248	226	21	which	which	PRON
gujaf-248	226	22	attains	attain	VERB
gujaf-248	226	23	statistical	statistical	ADJ
gujaf-248	226	24	significance	significance	NOUN
gujaf-248	226	25	at	at	ADP
gujaf-248	226	26	all	all	DET
gujaf-248	226	27	levels	level	NOUN
gujaf-248	226	28	(	(	PUNCT
gujaf-248	226	29	p	p	NOUN
gujaf-248	226	30	-	-	PUNCT
gujaf-248	226	31	value	value	NOUN
gujaf-248	226	32	of	of	ADP
gujaf-248	226	33	0.000	0.000	NUM
gujaf-248	226	34	)	)	PUNCT
gujaf-248	226	35	.	.	PUNCT
gujaf-248	227	1	this	this	PRON
gujaf-248	227	2	suggests	suggest	VERB
gujaf-248	227	3	that	that	SCONJ
gujaf-248	227	4	the	the	DET
gujaf-248	227	5	listed	list	VERB
gujaf-248	227	6	deposit	deposit	NOUN
gujaf-248	227	7	banks	bank	NOUN
gujaf-248	227	8	in	in	ADP
gujaf-248	227	9	nigeria	nigeria	PROPN
gujaf-248	227	10	would	would	AUX
gujaf-248	227	11	perform	perform	VERB
gujaf-248	227	12	financially	financially	ADV
gujaf-248	227	13	better	well	ADJ
gujaf-248	227	14	if	if	SCONJ
gujaf-248	227	15	the	the	DET
gujaf-248	227	16	board	board	NOUN
gujaf-248	227	17	size	size	NOUN
gujaf-248	227	18	is	be	AUX
gujaf-248	227	19	increased	increase	VERB
gujaf-248	227	20	.	.	PUNCT
gujaf-248	228	1	this	this	DET
gujaf-248	228	2	finding	finding	NOUN
gujaf-248	228	3	is	be	AUX
gujaf-248	228	4	in	in	ADP
gujaf-248	228	5	line	line	NOUN
gujaf-248	228	6	with	with	ADP
gujaf-248	228	7	the	the	DET
gujaf-248	228	8	results	result	NOUN
gujaf-248	228	9	of	of	ADP
gujaf-248	228	10	akpan	akpan	NOUN
gujaf-248	228	11	and	and	CCONJ
gujaf-248	228	12	amran	amran	ADJ
gujaf-248	228	13	(	(	PUNCT
gujaf-248	228	14	2014	2014	NUM
gujaf-248	228	15	)	)	PUNCT
gujaf-248	228	16	,	,	PUNCT
gujaf-248	228	17	who	who	PRON
gujaf-248	228	18	also	also	ADV
gujaf-248	228	19	identified	identify	VERB
gujaf-248	228	20	a	a	DET
gujaf-248	228	21	positive	positive	ADJ
gujaf-248	228	22	and	and	CCONJ
gujaf-248	228	23	statistically	statistically	ADV
gujaf-248	228	24	significant	significant	ADJ
gujaf-248	228	25	association	association	NOUN
gujaf-248	228	26	between	between	ADP
gujaf-248	228	27	board	board	NOUN
gujaf-248	228	28	size	size	NOUN
gujaf-248	228	29	and	and	CCONJ
gujaf-248	228	30	the	the	DET
gujaf-248	228	31	financial	financial	ADJ
gujaf-248	228	32	performance	performance	NOUN
gujaf-248	228	33	.	.	PUNCT
gujaf-248	229	1	this	this	DET
gujaf-248	229	2	alignment	alignment	NOUN
gujaf-248	229	3	is	be	AUX
gujaf-248	229	4	further	far	ADV
gujaf-248	229	5	reinforced	reinforce	VERB
gujaf-248	229	6	by	by	ADP
gujaf-248	229	7	the	the	DET
gujaf-248	229	8	research	research	NOUN
gujaf-248	229	9	of	of	ADP
gujaf-248	229	10	assenga	assenga	PROPN
gujaf-248	229	11	et	et	PROPN
gujaf-248	229	12	al	al	PROPN
gujaf-248	229	13	.	.	PUNCT
gujaf-248	230	1	(	(	PUNCT
gujaf-248	230	2	2018	2018	NUM
gujaf-248	230	3	)	)	PUNCT
gujaf-248	230	4	,	,	PUNCT
gujaf-248	230	5	who	who	PRON
gujaf-248	230	6	explored	explore	VERB
gujaf-248	230	7	the	the	DET
gujaf-248	230	8	impact	impact	NOUN
gujaf-248	230	9	of	of	ADP
gujaf-248	230	10	board	board	NOUN
gujaf-248	230	11	characteristics	characteristic	NOUN
gujaf-248	230	12	and	and	CCONJ
gujaf-248	230	13	the	the	DET
gujaf-248	230	14	financial	financial	ADJ
gujaf-248	230	15	performance	performance	NOUN
gujaf-248	230	16	of	of	ADP
gujaf-248	230	17	tanzanian	tanzanian	ADJ
gujaf-248	230	18	firms	firm	NOUN
gujaf-248	230	19	and	and	CCONJ
gujaf-248	230	20	similarly	similarly	ADV
gujaf-248	230	21	identified	identify	VERB
gujaf-248	230	22	a	a	DET
gujaf-248	230	23	positive	positive	ADJ
gujaf-248	230	24	and	and	CCONJ
gujaf-248	230	25	statistically	statistically	ADV
gujaf-248	230	26	significant	significant	ADJ
gujaf-248	230	27	association	association	NOUN
gujaf-248	230	28	between	between	ADP
gujaf-248	230	29	board	board	NOUN
gujaf-248	230	30	size	size	NOUN
gujaf-248	230	31	and	and	CCONJ
gujaf-248	230	32	financial	financial	ADJ
gujaf-248	230	33	performance	performance	NOUN
gujaf-248	230	34	.	.	PUNCT
gujaf-248	231	1	thess	thess	ADJ
gujaf-248	231	2	congruent	congruent	ADJ
gujaf-248	231	3	findings	finding	NOUN
gujaf-248	231	4	collectively	collectively	ADV
gujaf-248	231	5	underscore	underscore	VERB
gujaf-248	231	6	the	the	DET
gujaf-248	231	7	importance	importance	NOUN
gujaf-248	231	8	of	of	ADP
gujaf-248	231	9	board	board	NOUN
gujaf-248	231	10	size	size	NOUN
gujaf-248	231	11	as	as	ADP
gujaf-248	231	12	a	a	DET
gujaf-248	231	13	determinant	determinant	NOUN
gujaf-248	231	14	of	of	ADP
gujaf-248	231	15	financial	financial	ADJ
gujaf-248	231	16	performance	performance	NOUN
gujaf-248	231	17	within	within	ADP
gujaf-248	231	18	the	the	DET
gujaf-248	231	19	context	context	NOUN
gujaf-248	231	20	of	of	ADP
gujaf-248	231	21	deposit	deposit	NOUN
gujaf-248	231	22	banks	bank	NOUN
gujaf-248	231	23	,	,	PUNCT
gujaf-248	231	24	emphasizing	emphasize	VERB
gujaf-248	231	25	the	the	DET
gujaf-248	231	26	potential	potential	ADJ
gujaf-248	231	27	benefits	benefit	NOUN
gujaf-248	231	28	of	of	ADP
gujaf-248	231	29	a	a	DET
gujaf-248	231	30	larger	large	ADJ
gujaf-248	231	31	board	board	NOUN
gujaf-248	231	32	size	size	NOUN
gujaf-248	231	33	in	in	ADP
gujaf-248	231	34	fostering	foster	VERB
gujaf-248	231	35	improved	improve	VERB
gujaf-248	231	36	financial	financial	ADJ
gujaf-248	231	37	outcomes	outcome	NOUN
gujaf-248	231	38	.	.	PUNCT
gujaf-248	232	1	on	on	ADP
gujaf-248	232	2	the	the	DET
gujaf-248	232	3	other	other	ADJ
gujaf-248	232	4	hand	hand	NOUN
gujaf-248	232	5	,	,	PUNCT
gujaf-248	232	6	table	table	NOUN
gujaf-248	232	7	4	4	NUM
gujaf-248	232	8	finding	finding	NOUN
gujaf-248	232	9	show	show	VERB
gujaf-248	232	10	a	a	DET
gujaf-248	232	11	negative	negative	ADJ
gujaf-248	232	12	and	and	CCONJ
gujaf-248	232	13	significant	significant	ADJ
gujaf-248	232	14	relationship	relationship	NOUN
gujaf-248	232	15	between	between	ADP
gujaf-248	232	16	board	board	NOUN
gujaf-248	232	17	composition	composition	NOUN
gujaf-248	232	18	(	(	PUNCT
gujaf-248	232	19	bcm	bcm	NOUN
gujaf-248	232	20	)	)	PUNCT
gujaf-248	232	21	and	and	CCONJ
gujaf-248	232	22	the	the	DET
gujaf-248	232	23	financial	financial	ADJ
gujaf-248	232	24	performance	performance	NOUN
gujaf-248	232	25	of	of	ADP
gujaf-248	232	26	the	the	DET
gujaf-248	232	27	sampled	sample	VERB
gujaf-248	232	28	nigerian	nigerian	ADJ
gujaf-248	232	29	deposit	deposit	NOUN
gujaf-248	232	30	banks	bank	NOUN
gujaf-248	232	31	.	.	PUNCT
gujaf-248	233	1	this	this	PRON
gujaf-248	233	2	is	be	AUX
gujaf-248	233	3	shown	show	VERB
gujaf-248	233	4	from	from	ADP
gujaf-248	233	5	a	a	DET
gujaf-248	233	6	regression	regression	NOUN
gujaf-248	233	7	coefficient	coefficient	NOUN
gujaf-248	233	8	of	of	ADP
gujaf-248	233	9	-0.073	-0.073	PUNCT
gujaf-248	233	10	with	with	ADP
gujaf-248	233	11	a	a	DET
gujaf-248	233	12	t	t	NOUN
gujaf-248	233	13	-	-	PUNCT
gujaf-248	233	14	value	value	NOUN
gujaf-248	233	15	of	of	ADP
gujaf-248	233	16	-3.46	-3.46	NUM
gujaf-248	233	17	,	,	PUNCT
gujaf-248	233	18	with	with	ADP
gujaf-248	233	19	a	a	DET
gujaf-248	233	20	statistically	statistically	ADV
gujaf-248	233	21	significant	significant	ADJ
gujaf-248	233	22	at	at	ADP
gujaf-248	233	23	a	a	DET
gujaf-248	233	24	level	level	NOUN
gujaf-248	233	25	of	of	ADP
gujaf-248	233	26	significance	significance	NOUN
gujaf-248	233	27	(	(	PUNCT
gujaf-248	233	28	p	p	NOUN
gujaf-248	233	29	-	-	PUNCT
gujaf-248	233	30	value	value	NOUN
gujaf-248	233	31	12	12	NUM
gujaf-248	233	32	of	of	ADP
gujaf-248	233	33	0.010	0.010	NUM
gujaf-248	233	34	)	)	PUNCT
gujaf-248	233	35	.	.	PUNCT
gujaf-248	234	1	therefore	therefore	ADV
gujaf-248	234	2	,	,	PUNCT
gujaf-248	234	3	this	this	DET
gujaf-248	234	4	result	result	NOUN
gujaf-248	234	5	suggests	suggest	VERB
gujaf-248	234	6	that	that	SCONJ
gujaf-248	234	7	an	an	DET
gujaf-248	234	8	increase	increase	NOUN
gujaf-248	234	9	in	in	ADP
gujaf-248	234	10	board	board	NOUN
gujaf-248	234	11	composition	composition	NOUN
gujaf-248	234	12	is	be	AUX
gujaf-248	234	13	linked	link	VERB
gujaf-248	234	14	to	to	ADP
gujaf-248	234	15	a	a	DET
gujaf-248	234	16	decrease	decrease	NOUN
gujaf-248	234	17	in	in	ADP
gujaf-248	234	18	the	the	DET
gujaf-248	234	19	financial	financial	ADJ
gujaf-248	234	20	performance	performance	NOUN
gujaf-248	234	21	of	of	ADP
gujaf-248	234	22	the	the	DET
gujaf-248	234	23	sampled	sample	VERB
gujaf-248	234	24	deposit	deposit	NOUN
gujaf-248	234	25	banks	bank	NOUN
gujaf-248	234	26	in	in	ADP
gujaf-248	234	27	nigeria	nigeria	PROPN
gujaf-248	234	28	.	.	PUNCT
gujaf-248	235	1	this	this	DET
gujaf-248	235	2	conclusion	conclusion	NOUN
gujaf-248	235	3	corroborates	corroborate	VERB
gujaf-248	235	4	the	the	DET
gujaf-248	235	5	findings	finding	NOUN
gujaf-248	235	6	of	of	ADP
gujaf-248	235	7	uadiale	uadiale	NOUN
gujaf-248	235	8	(	(	PUNCT
gujaf-248	235	9	2010	2010	NUM
gujaf-248	235	10	)	)	PUNCT
gujaf-248	235	11	,	,	PUNCT
gujaf-248	235	12	who	who	PRON
gujaf-248	235	13	studied	study	VERB
gujaf-248	235	14	the	the	DET
gujaf-248	235	15	impact	impact	NOUN
gujaf-248	235	16	of	of	ADP
gujaf-248	235	17	board	board	NOUN
gujaf-248	235	18	structure	structure	NOUN
gujaf-248	235	19	on	on	ADP
gujaf-248	235	20	the	the	DET
gujaf-248	235	21	corporate	corporate	ADJ
gujaf-248	235	22	financial	financial	ADJ
gujaf-248	235	23	performance	performance	NOUN
gujaf-248	235	24	in	in	ADP
gujaf-248	235	25	nigeria	nigeria	PROPN
gujaf-248	235	26	and	and	CCONJ
gujaf-248	235	27	found	find	VERB
gujaf-248	235	28	that	that	SCONJ
gujaf-248	235	29	board	board	NOUN
gujaf-248	235	30	composition	composition	NOUN
gujaf-248	235	31	is	be	AUX
gujaf-248	235	32	significant	significant	ADJ
gujaf-248	235	33	and	and	CCONJ
gujaf-248	235	34	negatively	negatively	ADV
gujaf-248	235	35	related	relate	VERB
gujaf-248	235	36	with	with	ADP
gujaf-248	235	37	the	the	DET
gujaf-248	235	38	financial	financial	ADJ
gujaf-248	235	39	performance	performance	NOUN
gujaf-248	235	40	.	.	PUNCT
gujaf-248	236	1	this	this	DET
gujaf-248	236	2	result	result	NOUN
gujaf-248	236	3	is	be	AUX
gujaf-248	236	4	further	far	ADV
gujaf-248	236	5	confirmed	confirm	VERB
gujaf-248	236	6	by	by	ADP
gujaf-248	236	7	the	the	DET
gujaf-248	236	8	research	research	NOUN
gujaf-248	236	9	carried	carry	VERB
gujaf-248	236	10	out	out	ADP
gujaf-248	236	11	by	by	ADP
gujaf-248	236	12	junaid	junaid	PROPN
gujaf-248	236	13	et	et	PROPN
gujaf-248	236	14	al	al	PROPN
gujaf-248	236	15	.	.	PROPN
gujaf-248	237	1	(	(	PUNCT
gujaf-248	237	2	2020	2020	NUM
gujaf-248	237	3	)	)	PUNCT
gujaf-248	237	4	in	in	ADP
gujaf-248	237	5	which	which	PRON
gujaf-248	237	6	they	they	PRON
gujaf-248	237	7	explored	explore	VERB
gujaf-248	237	8	corporate	corporate	ADJ
gujaf-248	237	9	governance	governance	NOUN
gujaf-248	237	10	mechanisms	mechanism	NOUN
gujaf-248	237	11	and	and	CCONJ
gujaf-248	237	12	their	their	PRON
gujaf-248	237	13	impact	impact	NOUN
gujaf-248	237	14	on	on	ADP
gujaf-248	237	15	the	the	DET
gujaf-248	237	16	performance	performance	NOUN
gujaf-248	237	17	of	of	ADP
gujaf-248	237	18	insurers	insurer	NOUN
gujaf-248	237	19	in	in	ADP
gujaf-248	237	20	pakistan	pakistan	PROPN
gujaf-248	237	21	.	.	PUNCT
gujaf-248	238	1	their	their	PRON
gujaf-248	238	2	findings	finding	NOUN
gujaf-248	238	3	also	also	ADV
gujaf-248	238	4	shows	show	VERB
gujaf-248	238	5	that	that	SCONJ
gujaf-248	238	6	board	board	NOUN
gujaf-248	238	7	composition	composition	NOUN
gujaf-248	238	8	is	be	AUX
gujaf-248	238	9	significant	significant	ADJ
gujaf-248	238	10	and	and	CCONJ
gujaf-248	238	11	negatively	negatively	ADV
gujaf-248	238	12	related	relate	VERB
gujaf-248	238	13	with	with	ADP
gujaf-248	238	14	the	the	DET
gujaf-248	238	15	financial	financial	ADJ
gujaf-248	238	16	performance	performance	NOUN
gujaf-248	238	17	.	.	PUNCT
gujaf-248	239	1	regarding	regard	VERB
gujaf-248	239	2	the	the	DET
gujaf-248	239	3	control	control	NOUN
gujaf-248	239	4	variables	variable	NOUN
gujaf-248	239	5	known	know	VERB
gujaf-248	239	6	to	to	PART
gujaf-248	239	7	have	have	VERB
gujaf-248	239	8	a	a	DET
gujaf-248	239	9	connection	connection	NOUN
gujaf-248	239	10	with	with	ADP
gujaf-248	239	11	the	the	DET
gujaf-248	239	12	financial	financial	ADJ
gujaf-248	239	13	performance	performance	NOUN
gujaf-248	239	14	,	,	PUNCT
gujaf-248	239	15	as	as	SCONJ
gujaf-248	239	16	proxied	proxie	VERB
gujaf-248	239	17	by	by	ADP
gujaf-248	239	18	roa	roa	PROPN
gujaf-248	239	19	,	,	PUNCT
gujaf-248	239	20	firm	firm	ADJ
gujaf-248	239	21	size	size	NOUN
gujaf-248	239	22	(	(	PUNCT
gujaf-248	239	23	fsz	fsz	NOUN
gujaf-248	239	24	)	)	PUNCT
gujaf-248	239	25	presents	present	VERB
gujaf-248	239	26	a	a	DET
gujaf-248	239	27	regression	regression	NOUN
gujaf-248	239	28	coefficient	coefficient	NOUN
gujaf-248	239	29	of	of	ADP
gujaf-248	239	30	β	β	X
gujaf-248	239	31	>	>	X
gujaf-248	239	32	0.057	0.057	NUM
gujaf-248	239	33	with	with	ADP
gujaf-248	239	34	a	a	DET
gujaf-248	239	35	p	p	NOUN
gujaf-248	239	36	-	-	PUNCT
gujaf-248	239	37	value	value	NOUN
gujaf-248	239	38	of	of	ADP
gujaf-248	239	39	0.128	0.128	NUM
gujaf-248	239	40	,	,	PUNCT
gujaf-248	239	41	indicative	indicative	ADJ
gujaf-248	239	42	of	of	ADP
gujaf-248	239	43	a	a	DET
gujaf-248	239	44	positive	positive	ADJ
gujaf-248	239	45	and	and	CCONJ
gujaf-248	239	46	insignificant	insignificant	ADJ
gujaf-248	239	47	association	association	NOUN
gujaf-248	239	48	with	with	ADP
gujaf-248	239	49	the	the	DET
gujaf-248	239	50	financial	financial	ADJ
gujaf-248	239	51	performance	performance	NOUN
gujaf-248	239	52	.	.	PUNCT
gujaf-248	240	1	on	on	ADP
gujaf-248	240	2	the	the	DET
gujaf-248	240	3	other	other	ADJ
gujaf-248	240	4	hand	hand	NOUN
gujaf-248	240	5	,	,	PUNCT
gujaf-248	240	6	leverage	leverage	NOUN
gujaf-248	240	7	(	(	PUNCT
gujaf-248	240	8	lvg	lvg	PROPN
gujaf-248	240	9	)	)	PUNCT
gujaf-248	240	10	reveals	reveal	VERB
gujaf-248	240	11	a	a	DET
gujaf-248	240	12	regression	regression	NOUN
gujaf-248	240	13	coefficient	coefficient	NOUN
gujaf-248	240	14	of	of	ADP
gujaf-248	240	15	β	β	X
gujaf-248	240	16	>	>	X
gujaf-248	240	17	-0.048	-0.048	PROPN
gujaf-248	240	18	with	with	ADP
gujaf-248	240	19	a	a	DET
gujaf-248	240	20	p	p	NOUN
gujaf-248	240	21	-	-	PUNCT
gujaf-248	240	22	value	value	NOUN
gujaf-248	240	23	of	of	ADP
gujaf-248	240	24	0.003	0.003	NUM
gujaf-248	240	25	,	,	PUNCT
gujaf-248	240	26	signifying	signify	VERB
gujaf-248	240	27	a	a	DET
gujaf-248	240	28	negative	negative	ADJ
gujaf-248	240	29	and	and	CCONJ
gujaf-248	240	30	statistically	statistically	ADV
gujaf-248	240	31	significant	significant	ADJ
gujaf-248	240	32	association	association	NOUN
gujaf-248	240	33	with	with	ADP
gujaf-248	240	34	the	the	DET
gujaf-248	240	35	financial	financial	ADJ
gujaf-248	240	36	performance	performance	NOUN
gujaf-248	240	37	.	.	PUNCT
gujaf-248	241	1	this	this	PRON
gujaf-248	241	2	implies	imply	VERB
gujaf-248	241	3	that	that	SCONJ
gujaf-248	241	4	higher	high	ADJ
gujaf-248	241	5	leverage	leverage	NOUN
gujaf-248	241	6	is	be	AUX
gujaf-248	241	7	associated	associate	VERB
gujaf-248	241	8	with	with	ADP
gujaf-248	241	9	lower	low	ADJ
gujaf-248	241	10	financial	financial	ADJ
gujaf-248	241	11	performance	performance	NOUN
gujaf-248	241	12	.	.	PUNCT
gujaf-248	242	1	this	this	PRON
gujaf-248	242	2	is	be	AUX
gujaf-248	242	3	in	in	ADP
gujaf-248	242	4	line	line	NOUN
gujaf-248	242	5	with	with	ADP
gujaf-248	242	6	the	the	DET
gujaf-248	242	7	results	result	NOUN
gujaf-248	242	8	of	of	ADP
gujaf-248	242	9	abubakar	abubakar	PROPN
gujaf-248	242	10	(	(	PUNCT
gujaf-248	242	11	2015	2015	NUM
gujaf-248	242	12	)	)	PUNCT
gujaf-248	242	13	,	,	PUNCT
gujaf-248	242	14	who	who	PRON
gujaf-248	242	15	also	also	ADV
gujaf-248	242	16	found	find	VERB
gujaf-248	242	17	a	a	DET
gujaf-248	242	18	negative	negative	ADJ
gujaf-248	242	19	and	and	CCONJ
gujaf-248	242	20	statistically	statistically	ADV
gujaf-248	242	21	significant	significant	ADJ
gujaf-248	242	22	association	association	NOUN
gujaf-248	242	23	between	between	ADP
gujaf-248	242	24	financial	financial	ADJ
gujaf-248	242	25	leverage	leverage	NOUN
gujaf-248	242	26	and	and	CCONJ
gujaf-248	242	27	the	the	DET
gujaf-248	242	28	financial	financial	ADJ
gujaf-248	242	29	performance	performance	NOUN
gujaf-248	242	30	.	.	PUNCT
gujaf-248	243	1	5	5	X
gujaf-248	243	2	.	.	X
gujaf-248	243	3	conclusions	conclusion	NOUN
gujaf-248	243	4	this	this	DET
gujaf-248	243	5	study	study	NOUN
gujaf-248	243	6	centred	centre	VERB
gujaf-248	243	7	on	on	ADP
gujaf-248	243	8	exploring	explore	VERB
gujaf-248	243	9	the	the	DET
gujaf-248	243	10	link	link	NOUN
gujaf-248	243	11	between	between	ADP
gujaf-248	243	12	board	board	NOUN
gujaf-248	243	13	characteristics	characteristic	NOUN
gujaf-248	243	14	and	and	CCONJ
gujaf-248	243	15	the	the	DET
gujaf-248	243	16	financial	financial	ADJ
gujaf-248	243	17	performance	performance	NOUN
gujaf-248	243	18	,	,	PUNCT
gujaf-248	243	19	drawing	draw	VERB
gujaf-248	243	20	insights	insight	NOUN
gujaf-248	243	21	from	from	ADP
gujaf-248	243	22	the	the	DET
gujaf-248	243	23	context	context	NOUN
gujaf-248	243	24	of	of	ADP
gujaf-248	243	25	listed	list	VERB
gujaf-248	243	26	deposit	deposit	NOUN
gujaf-248	243	27	banks	bank	NOUN
gujaf-248	243	28	in	in	ADP
gujaf-248	243	29	nigeria	nigeria	PROPN
gujaf-248	243	30	.	.	PUNCT
gujaf-248	244	1	our	our	PRON
gujaf-248	244	2	primary	primary	ADJ
gujaf-248	244	3	objective	objective	NOUN
gujaf-248	244	4	was	be	AUX
gujaf-248	244	5	to	to	PART
gujaf-248	244	6	examine	examine	VERB
gujaf-248	244	7	how	how	SCONJ
gujaf-248	244	8	specific	specific	ADJ
gujaf-248	244	9	board	board	NOUN
gujaf-248	244	10	characteristics	characteristic	NOUN
gujaf-248	244	11	,	,	PUNCT
gujaf-248	244	12	specifically	specifically	ADV
gujaf-248	244	13	board	board	NOUN
gujaf-248	244	14	size	size	NOUN
gujaf-248	244	15	and	and	CCONJ
gujaf-248	244	16	board	board	NOUN
gujaf-248	244	17	composition	composition	NOUN
gujaf-248	244	18	,	,	PUNCT
gujaf-248	244	19	impact	impact	VERB
gujaf-248	244	20	the	the	DET
gujaf-248	244	21	financial	financial	ADJ
gujaf-248	244	22	performance	performance	NOUN
gujaf-248	244	23	of	of	ADP
gujaf-248	244	24	these	these	DET
gujaf-248	244	25	listed	list	VERB
gujaf-248	244	26	deposit	deposit	NOUN
gujaf-248	244	27	banks	bank	NOUN
gujaf-248	244	28	.	.	PUNCT
gujaf-248	245	1	the	the	DET
gujaf-248	245	2	study	study	NOUN
gujaf-248	245	3	was	be	AUX
gujaf-248	245	4	based	base	VERB
gujaf-248	245	5	on	on	ADP
gujaf-248	245	6	a	a	DET
gujaf-248	245	7	sample	sample	NOUN
gujaf-248	245	8	comprising	comprise	VERB
gujaf-248	245	9	10	10	NUM
gujaf-248	245	10	listed	list	VERB
gujaf-248	245	11	deposit	deposit	NOUN
gujaf-248	245	12	banks	bank	NOUN
gujaf-248	245	13	,	,	PUNCT
gujaf-248	245	14	with	with	ADP
gujaf-248	245	15	data	datum	NOUN
gujaf-248	245	16	spanning	span	VERB
gujaf-248	245	17	from	from	ADP
gujaf-248	245	18	2009	2009	NUM
gujaf-248	245	19	to	to	ADP
gujaf-248	245	20	2014	2014	NUM
gujaf-248	245	21	.	.	PUNCT
gujaf-248	246	1	this	this	DET
gujaf-248	246	2	research	research	NOUN
gujaf-248	246	3	aligns	align	VERB
gujaf-248	246	4	seamlessly	seamlessly	ADV
gujaf-248	246	5	with	with	ADP
gujaf-248	246	6	prior	prior	ADJ
gujaf-248	246	7	studies	study	NOUN
gujaf-248	246	8	,	,	PUNCT
gujaf-248	246	9	and	and	CCONJ
gujaf-248	246	10	the	the	DET
gujaf-248	246	11	following	follow	VERB
gujaf-248	246	12	sections	section	NOUN
gujaf-248	246	13	provide	provide	VERB
gujaf-248	246	14	an	an	DET
gujaf-248	246	15	in	in	ADP
gujaf-248	246	16	-	-	PUNCT
gujaf-248	246	17	depth	depth	NOUN
gujaf-248	246	18	exploration	exploration	NOUN
gujaf-248	246	19	of	of	ADP
gujaf-248	246	20	each	each	DET
gujaf-248	246	21	distinct	distinct	ADJ
gujaf-248	246	22	objective	objective	NOUN
gujaf-248	246	23	.	.	PUNCT
gujaf-248	247	1	firstly	firstly	ADV
gujaf-248	247	2	,	,	PUNCT
gujaf-248	247	3	the	the	DET
gujaf-248	247	4	findings	finding	NOUN
gujaf-248	247	5	pertaining	pertain	VERB
gujaf-248	247	6	to	to	ADP
gujaf-248	247	7	the	the	DET
gujaf-248	247	8	initial	initial	ADJ
gujaf-248	247	9	objective	objective	NOUN
gujaf-248	247	10	shed	shed	VERB
gujaf-248	247	11	light	light	NOUN
gujaf-248	247	12	on	on	ADP
gujaf-248	247	13	a	a	DET
gujaf-248	247	14	significant	significant	ADJ
gujaf-248	247	15	and	and	CCONJ
gujaf-248	247	16	positive	positive	ADJ
gujaf-248	247	17	association	association	NOUN
gujaf-248	247	18	between	between	ADP
gujaf-248	247	19	board	board	NOUN
gujaf-248	247	20	size	size	NOUN
gujaf-248	247	21	and	and	CCONJ
gujaf-248	247	22	the	the	DET
gujaf-248	247	23	financial	financial	ADJ
gujaf-248	247	24	performance	performance	NOUN
gujaf-248	247	25	,	,	PUNCT
gujaf-248	247	26	as	as	SCONJ
gujaf-248	247	27	proxied	proxie	VERB
gujaf-248	247	28	by	by	ADP
gujaf-248	247	29	roa	roa	PROPN
gujaf-248	247	30	.	.	PUNCT
gujaf-248	248	1	this	this	DET
gujaf-248	248	2	result	result	VERB
gujaf-248	248	3	not	not	PART
gujaf-248	248	4	only	only	ADV
gujaf-248	248	5	supports	support	VERB
gujaf-248	248	6	our	our	PRON
gujaf-248	248	7	hypothesis	hypothesis	NOUN
gujaf-248	248	8	but	but	CCONJ
gujaf-248	248	9	also	also	ADV
gujaf-248	248	10	successfully	successfully	ADV
gujaf-248	248	11	achieves	achieve	VERB
gujaf-248	248	12	the	the	DET
gujaf-248	248	13	stated	state	VERB
gujaf-248	248	14	objective	objective	NOUN
gujaf-248	248	15	,	,	PUNCT
gujaf-248	248	16	providing	provide	VERB
gujaf-248	248	17	a	a	DET
gujaf-248	248	18	definitive	definitive	ADJ
gujaf-248	248	19	answer	answer	NOUN
gujaf-248	248	20	to	to	ADP
gujaf-248	248	21	the	the	DET
gujaf-248	248	22	associated	associated	ADJ
gujaf-248	248	23	research	research	NOUN
gujaf-248	248	24	question	question	NOUN
gujaf-248	248	25	.	.	PUNCT
gujaf-248	249	1	moreover	moreover	ADV
gujaf-248	249	2	,	,	PUNCT
gujaf-248	249	3	it	it	PRON
gujaf-248	249	4	emphasizes	emphasize	VERB
gujaf-248	249	5	the	the	DET
gujaf-248	249	6	crucial	crucial	ADJ
gujaf-248	249	7	role	role	NOUN
gujaf-248	249	8	that	that	PRON
gujaf-248	249	9	board	board	NOUN
gujaf-248	249	10	size	size	NOUN
gujaf-248	249	11	plays	play	VERB
gujaf-248	249	12	in	in	ADP
gujaf-248	249	13	enhancing	enhance	VERB
gujaf-248	249	14	the	the	DET
gujaf-248	249	15	financial	financial	ADJ
gujaf-248	249	16	performance	performance	NOUN
gujaf-248	249	17	of	of	ADP
gujaf-248	249	18	listed	list	VERB
gujaf-248	249	19	deposit	deposit	NOUN
gujaf-248	249	20	banks	bank	NOUN
gujaf-248	249	21	in	in	ADP
gujaf-248	249	22	nigeria	nigeria	PROPN
gujaf-248	249	23	.	.	PUNCT
gujaf-248	250	1	13	13	NUM
gujaf-248	250	2	the	the	DET
gujaf-248	250	3	second	second	ADJ
gujaf-248	250	4	objective	objective	NOUN
gujaf-248	250	5	aimed	aim	VERB
gujaf-248	250	6	to	to	PART
gujaf-248	250	7	investigate	investigate	VERB
gujaf-248	250	8	the	the	DET
gujaf-248	250	9	association	association	NOUN
gujaf-248	250	10	between	between	ADP
gujaf-248	250	11	board	board	NOUN
gujaf-248	250	12	composition	composition	NOUN
gujaf-248	250	13	and	and	CCONJ
gujaf-248	250	14	the	the	DET
gujaf-248	250	15	financial	financial	ADJ
gujaf-248	250	16	performance	performance	NOUN
gujaf-248	250	17	,	,	PUNCT
gujaf-248	250	18	also	also	ADV
gujaf-248	250	19	proxied	proxie	VERB
gujaf-248	250	20	by	by	ADP
gujaf-248	250	21	roa	roa	PROPN
gujaf-248	250	22	.	.	PUNCT
gujaf-248	251	1	the	the	DET
gujaf-248	251	2	results	result	NOUN
gujaf-248	251	3	of	of	ADP
gujaf-248	251	4	the	the	DET
gujaf-248	251	5	regression	regression	NOUN
gujaf-248	251	6	analysis	analysis	NOUN
gujaf-248	251	7	present	present	ADJ
gujaf-248	251	8	a	a	DET
gujaf-248	251	9	contrasting	contrast	VERB
gujaf-248	251	10	picture	picture	NOUN
gujaf-248	251	11	,	,	PUNCT
gujaf-248	251	12	revealing	reveal	VERB
gujaf-248	251	13	a	a	DET
gujaf-248	251	14	significant	significant	ADJ
gujaf-248	251	15	and	and	CCONJ
gujaf-248	251	16	negative	negative	ADJ
gujaf-248	251	17	impact	impact	NOUN
gujaf-248	251	18	of	of	ADP
gujaf-248	251	19	board	board	NOUN
gujaf-248	251	20	composition	composition	NOUN
gujaf-248	251	21	on	on	ADP
gujaf-248	251	22	the	the	DET
gujaf-248	251	23	financial	financial	ADJ
gujaf-248	251	24	performance	performance	NOUN
gujaf-248	251	25	,	,	PUNCT
gujaf-248	251	26	directly	directly	ADV
gujaf-248	251	27	contradicting	contradict	VERB
gujaf-248	251	28	the	the	DET
gujaf-248	251	29	initial	initial	ADJ
gujaf-248	251	30	hypothesis	hypothesis	NOUN
gujaf-248	251	31	.	.	PUNCT
gujaf-248	252	1	as	as	ADP
gujaf-248	252	2	a	a	DET
gujaf-248	252	3	result	result	NOUN
gujaf-248	252	4	,	,	PUNCT
gujaf-248	252	5	this	this	DET
gujaf-248	252	6	finding	finding	NOUN
gujaf-248	252	7	challenges	challenge	VERB
gujaf-248	252	8	the	the	DET
gujaf-248	252	9	initial	initial	ADJ
gujaf-248	252	10	assumptions	assumption	NOUN
gujaf-248	252	11	.	.	PUNCT
gujaf-248	253	1	based	base	VERB
gujaf-248	253	2	on	on	ADP
gujaf-248	253	3	the	the	DET
gujaf-248	253	4	collective	collective	ADJ
gujaf-248	253	5	outcomes	outcome	NOUN
gujaf-248	253	6	derived	derive	VERB
gujaf-248	253	7	from	from	ADP
gujaf-248	253	8	the	the	DET
gujaf-248	253	9	analysis	analysis	NOUN
gujaf-248	253	10	,	,	PUNCT
gujaf-248	253	11	this	this	DET
gujaf-248	253	12	study	study	NOUN
gujaf-248	253	13	concludes	conclude	VERB
gujaf-248	253	14	that	that	SCONJ
gujaf-248	253	15	a	a	DET
gujaf-248	253	16	statistically	statistically	ADJ
gujaf-248	253	17	and	and	CCONJ
gujaf-248	253	18	significant	significant	ADJ
gujaf-248	253	19	association	association	NOUN
gujaf-248	253	20	exists	exist	VERB
gujaf-248	253	21	between	between	ADP
gujaf-248	253	22	board	board	NOUN
gujaf-248	253	23	characteristics	characteristic	NOUN
gujaf-248	253	24	and	and	CCONJ
gujaf-248	253	25	the	the	DET
gujaf-248	253	26	financial	financial	ADJ
gujaf-248	253	27	performance	performance	NOUN
gujaf-248	253	28	,	,	PUNCT
gujaf-248	253	29	as	as	SCONJ
gujaf-248	253	30	proxied	proxie	VERB
gujaf-248	253	31	by	by	ADP
gujaf-248	253	32	roa	roa	PROPN
gujaf-248	253	33	.	.	PUNCT
gujaf-248	254	1	more	more	ADV
gujaf-248	254	2	precisely	precisely	ADV
gujaf-248	254	3	,	,	PUNCT
gujaf-248	254	4	this	this	DET
gujaf-248	254	5	study	study	NOUN
gujaf-248	254	6	presents	present	VERB
gujaf-248	254	7	a	a	DET
gujaf-248	254	8	positive	positive	ADJ
gujaf-248	254	9	and	and	CCONJ
gujaf-248	254	10	statistically	statistically	ADV
gujaf-248	254	11	significant	significant	ADJ
gujaf-248	254	12	relationship	relationship	NOUN
gujaf-248	254	13	between	between	ADP
gujaf-248	254	14	board	board	NOUN
gujaf-248	254	15	composition	composition	NOUN
gujaf-248	254	16	and	and	CCONJ
gujaf-248	254	17	the	the	DET
gujaf-248	254	18	financial	financial	ADJ
gujaf-248	254	19	performance	performance	NOUN
gujaf-248	254	20	over	over	ADP
gujaf-248	254	21	the	the	DET
gujaf-248	254	22	study	study	NOUN
gujaf-248	254	23	period	period	NOUN
gujaf-248	254	24	,	,	PUNCT
gujaf-248	254	25	while	while	SCONJ
gujaf-248	254	26	a	a	DET
gujaf-248	254	27	negative	negative	ADJ
gujaf-248	254	28	and	and	CCONJ
gujaf-248	254	29	significant	significant	ADJ
gujaf-248	254	30	relationship	relationship	NOUN
gujaf-248	254	31	is	be	AUX
gujaf-248	254	32	found	find	VERB
gujaf-248	254	33	between	between	ADP
gujaf-248	254	34	board	board	NOUN
gujaf-248	254	35	composition	composition	NOUN
gujaf-248	254	36	and	and	CCONJ
gujaf-248	254	37	the	the	DET
gujaf-248	254	38	financial	financial	ADJ
gujaf-248	254	39	performance	performance	NOUN
gujaf-248	254	40	.	.	PUNCT
gujaf-248	255	1	these	these	DET
gujaf-248	255	2	findings	finding	NOUN
gujaf-248	255	3	carry	carry	VERB
gujaf-248	255	4	significant	significant	ADJ
gujaf-248	255	5	implications	implication	NOUN
gujaf-248	255	6	,	,	PUNCT
gujaf-248	255	7	suggesting	suggest	VERB
gujaf-248	255	8	that	that	SCONJ
gujaf-248	255	9	without	without	ADP
gujaf-248	255	10	improvements	improvement	NOUN
gujaf-248	255	11	in	in	ADP
gujaf-248	255	12	the	the	DET
gujaf-248	255	13	characteristics	characteristic	NOUN
gujaf-248	255	14	of	of	ADP
gujaf-248	255	15	boards	board	NOUN
gujaf-248	255	16	within	within	ADP
gujaf-248	255	17	listed	list	VERB
gujaf-248	255	18	deposit	deposit	NOUN
gujaf-248	255	19	banks	bank	NOUN
gujaf-248	255	20	in	in	ADP
gujaf-248	255	21	nigeria	nigeria	PROPN
gujaf-248	255	22	,	,	PUNCT
gujaf-248	255	23	there	there	PRON
gujaf-248	255	24	may	may	AUX
gujaf-248	255	25	be	be	AUX
gujaf-248	255	26	potential	potential	ADJ
gujaf-248	255	27	threats	threat	NOUN
gujaf-248	255	28	to	to	ADP
gujaf-248	255	29	the	the	DET
gujaf-248	255	30	financial	financial	ADJ
gujaf-248	255	31	performance	performance	NOUN
gujaf-248	255	32	of	of	ADP
gujaf-248	255	33	these	these	DET
gujaf-248	255	34	banks	bank	NOUN
gujaf-248	255	35	.	.	PUNCT
gujaf-248	256	1	future	future	ADJ
gujaf-248	256	2	research	research	NOUN
gujaf-248	256	3	should	should	AUX
gujaf-248	256	4	focus	focus	VERB
gujaf-248	256	5	on	on	ADP
gujaf-248	256	6	other	other	ADJ
gujaf-248	256	7	corporate	corporate	ADJ
gujaf-248	256	8	governance	governance	NOUN
gujaf-248	256	9	characteristics	characteristic	NOUN
gujaf-248	256	10	that	that	PRON
gujaf-248	256	11	were	be	AUX
gujaf-248	256	12	not	not	PART
gujaf-248	256	13	included	include	VERB
gujaf-248	256	14	in	in	ADP
gujaf-248	256	15	this	this	DET
gujaf-248	256	16	study	study	NOUN
gujaf-248	256	17	.	.	PUNCT
gujaf-248	257	1	these	these	PRON
gujaf-248	257	2	could	could	AUX
gujaf-248	257	3	encompass	encompass	VERB
gujaf-248	257	4	exploring	explore	VERB
gujaf-248	257	5	board	board	NOUN
gujaf-248	257	6	processes	process	NOUN
gujaf-248	257	7	,	,	PUNCT
gujaf-248	257	8	including	include	VERB
gujaf-248	257	9	the	the	DET
gujaf-248	257	10	experience	experience	NOUN
gujaf-248	257	11	of	of	ADP
gujaf-248	257	12	board	board	NOUN
gujaf-248	257	13	directors	director	NOUN
gujaf-248	257	14	,	,	PUNCT
gujaf-248	257	15	gender	gender	NOUN
gujaf-248	257	16	diversity	diversity	NOUN
gujaf-248	257	17	,	,	PUNCT
gujaf-248	257	18	religious	religious	ADJ
gujaf-248	257	19	backgrounds	background	NOUN
gujaf-248	257	20	,	,	PUNCT
gujaf-248	257	21	and	and	CCONJ
gujaf-248	257	22	organizational	organizational	ADJ
gujaf-248	257	23	culture	culture	NOUN
gujaf-248	257	24	.	.	PUNCT
gujaf-248	258	1	furthermore	furthermore	ADV
gujaf-248	258	2	,	,	PUNCT
gujaf-248	258	3	upcoming	upcoming	ADJ
gujaf-248	258	4	studies	study	NOUN
gujaf-248	258	5	should	should	AUX
gujaf-248	258	6	consider	consider	VERB
gujaf-248	258	7	alternative	alternative	ADJ
gujaf-248	258	8	measures	measure	NOUN
gujaf-248	258	9	of	of	ADP
gujaf-248	258	10	financial	financial	ADJ
gujaf-248	258	11	performance	performance	NOUN
gujaf-248	258	12	,	,	PUNCT
gujaf-248	258	13	such	such	ADJ
gujaf-248	258	14	as	as	ADP
gujaf-248	258	15	tobin	tobin	PROPN
gujaf-248	258	16	's	's	PART
gujaf-248	258	17	q	q	NOUN
gujaf-248	258	18	,	,	PUNCT
gujaf-248	258	19	return	return	VERB
gujaf-248	258	20	on	on	ADP
gujaf-248	258	21	investment	investment	NOUN
gujaf-248	258	22	(	(	PUNCT
gujaf-248	258	23	roi	roi	NOUN
gujaf-248	258	24	)	)	PUNCT
gujaf-248	258	25	,	,	PUNCT
gujaf-248	258	26	and	and	CCONJ
gujaf-248	258	27	return	return	VERB
gujaf-248	258	28	on	on	ADP
gujaf-248	258	29	equity	equity	NOUN
gujaf-248	258	30	(	(	PUNCT
gujaf-248	258	31	roe	roe	PROPN
gujaf-248	258	32	)	)	PUNCT
gujaf-248	258	33	.	.	PUNCT
gujaf-248	259	1	the	the	DET
gujaf-248	259	2	results	result	NOUN
gujaf-248	259	3	highlighted	highlight	VERB
gujaf-248	259	4	the	the	DET
gujaf-248	259	5	significance	significance	NOUN
gujaf-248	259	6	of	of	ADP
gujaf-248	259	7	board	board	NOUN
gujaf-248	259	8	characteristics	characteristic	NOUN
gujaf-248	259	9	in	in	ADP
gujaf-248	259	10	increasing	increase	VERB
gujaf-248	259	11	the	the	DET
gujaf-248	259	12	financial	financial	ADJ
gujaf-248	259	13	performance	performance	NOUN
gujaf-248	259	14	of	of	ADP
gujaf-248	259	15	banks	bank	NOUN
gujaf-248	259	16	,	,	PUNCT
gujaf-248	259	17	providing	provide	VERB
gujaf-248	259	18	significant	significant	ADJ
gujaf-248	259	19	recommendations	recommendation	NOUN
gujaf-248	259	20	for	for	ADP
gujaf-248	259	21	policymakers	policymaker	NOUN
gujaf-248	259	22	and	and	CCONJ
gujaf-248	259	23	regulators	regulator	NOUN
gujaf-248	259	24	.	.	PUNCT
gujaf-248	260	1	references	reference	NOUN
gujaf-248	260	2	abdul	abdul	PROPN
gujaf-248	260	3	rahman	rahman	PROPN
gujaf-248	260	4	,	,	PUNCT
gujaf-248	260	5	r.	r.	PROPN
gujaf-248	260	6	,	,	PUNCT
gujaf-248	260	7	&	&	CCONJ
gujaf-248	260	8	haneem	haneem	PROPN
gujaf-248	260	9	mohamed	mohamed	PROPN
gujaf-248	260	10	ali	ali	PROPN
gujaf-248	260	11	,	,	PUNCT
gujaf-248	260	12	f.	f.	PROPN
gujaf-248	260	13	(	(	PUNCT
gujaf-248	260	14	2006	2006	NUM
gujaf-248	260	15	)	)	PUNCT
gujaf-248	260	16	.	.	PUNCT
gujaf-248	261	1	board	board	NOUN
gujaf-248	261	2	,	,	PUNCT
gujaf-248	261	3	audit	audit	NOUN
gujaf-248	261	4	committee	committee	NOUN
gujaf-248	261	5	,	,	PUNCT
gujaf-248	261	6	culture	culture	NOUN
gujaf-248	261	7	and	and	CCONJ
gujaf-248	261	8	earnings	earning	NOUN
gujaf-248	261	9	management	management	NOUN
gujaf-248	261	10	:	:	PUNCT
gujaf-248	261	11	malaysian	malaysian	ADJ
gujaf-248	261	12	evidence	evidence	NOUN
gujaf-248	261	13	.	.	PUNCT
gujaf-248	262	1	managerial	managerial	ADJ
gujaf-248	262	2	auditing	auditing	NOUN
gujaf-248	262	3	journal	journal	NOUN
gujaf-248	262	4	,	,	PUNCT
gujaf-248	262	5	21(7	21(7	PROPN
gujaf-248	262	6	)	)	PUNCT
gujaf-248	262	7	,	,	PUNCT
gujaf-248	262	8	783	783	NUM
gujaf-248	262	9	-	-	SYM
gujaf-248	262	10	804	804	NUM
gujaf-248	262	11	.	.	PUNCT
gujaf-248	263	1	abidin	abidin	PROPN
gujaf-248	263	2	,	,	PUNCT
gujaf-248	263	3	z.	z.	PROPN
gujaf-248	263	4	z.	z.	PROPN
gujaf-248	263	5	,	,	PUNCT
gujaf-248	263	6	kamal	kamal	PROPN
gujaf-248	263	7	,	,	PUNCT
gujaf-248	263	8	n.	n.	NOUN
gujaf-248	263	9	m.	m.	NOUN
gujaf-248	263	10	,	,	PUNCT
gujaf-248	263	11	&	&	CCONJ
gujaf-248	263	12	jusoff	jusoff	PROPN
gujaf-248	263	13	,	,	PUNCT
gujaf-248	263	14	k.	k.	PROPN
gujaf-248	263	15	(	(	PUNCT
gujaf-248	263	16	2009	2009	NUM
gujaf-248	263	17	)	)	PUNCT
gujaf-248	263	18	.	.	PUNCT
gujaf-248	264	1	board	board	NOUN
gujaf-248	264	2	structure	structure	NOUN
gujaf-248	264	3	and	and	CCONJ
gujaf-248	264	4	corporate	corporate	ADJ
gujaf-248	264	5	performance	performance	NOUN
gujaf-248	264	6	in	in	ADP
gujaf-248	264	7	malaysia	malaysia	PROPN
gujaf-248	264	8	.	.	PUNCT
gujaf-248	265	1	international	international	ADJ
gujaf-248	265	2	journal	journal	PROPN
gujaf-248	265	3	of	of	ADP
gujaf-248	265	4	economics	economic	NOUN
gujaf-248	265	5	and	and	CCONJ
gujaf-248	265	6	finance	finance	NOUN
gujaf-248	265	7	,	,	PUNCT
gujaf-248	265	8	1(1	1(1	NUM
gujaf-248	265	9	)	)	PUNCT
gujaf-248	265	10	,	,	PUNCT
gujaf-248	265	11	150	150	NUM
gujaf-248	265	12	-	-	SYM
gujaf-248	265	13	164	164	NUM
gujaf-248	265	14	.	.	PUNCT
gujaf-248	266	1	abubakar	abubakar	PROPN
gujaf-248	266	2	,	,	PUNCT
gujaf-248	266	3	a.	a.	NOUN
gujaf-248	266	4	(	(	PUNCT
gujaf-248	266	5	2015	2015	NUM
gujaf-248	266	6	)	)	PUNCT
gujaf-248	266	7	.	.	PUNCT
gujaf-248	267	1	relationship	relationship	NOUN
gujaf-248	267	2	between	between	ADP
gujaf-248	267	3	financial	financial	ADJ
gujaf-248	267	4	leverage	leverage	NOUN
gujaf-248	267	5	and	and	CCONJ
gujaf-248	267	6	financial	financial	ADJ
gujaf-248	267	7	performance	performance	NOUN
gujaf-248	267	8	of	of	ADP
gujaf-248	267	9	deposit	deposit	NOUN
gujaf-248	267	10	money	money	NOUN
gujaf-248	267	11	banks	bank	NOUN
gujaf-248	267	12	in	in	ADP
gujaf-248	267	13	nigeria	nigeria	PROPN
gujaf-248	267	14	.	.	PUNCT
gujaf-248	268	1	international	international	ADJ
gujaf-248	268	2	journal	journal	PROPN
gujaf-248	268	3	of	of	ADP
gujaf-248	268	4	economics	economic	NOUN
gujaf-248	268	5	,	,	PUNCT
gujaf-248	268	6	commerce	commerce	NOUN
gujaf-248	268	7	and	and	CCONJ
gujaf-248	268	8	management	management	NOUN
gujaf-248	268	9	,	,	PUNCT
gujaf-248	268	10	3(10	3(10	NUM
gujaf-248	268	11	)	)	PUNCT
gujaf-248	268	12	,	,	PUNCT
gujaf-248	268	13	759	759	NUM
gujaf-248	268	14	-	-	SYM
gujaf-248	268	15	778	778	NUM
gujaf-248	268	16	.	.	PUNCT
gujaf-248	269	1	adams	adams	PROPN
gujaf-248	269	2	,	,	PUNCT
gujaf-248	269	3	r.	r.	PROPN
gujaf-248	269	4	b.	b.	PROPN
gujaf-248	269	5	,	,	PUNCT
gujaf-248	269	6	&	&	CCONJ
gujaf-248	269	7	ferreira	ferreira	PROPN
gujaf-248	269	8	,	,	PUNCT
gujaf-248	269	9	d.	d.	PROPN
gujaf-248	269	10	(	(	PUNCT
gujaf-248	269	11	2009	2009	NUM
gujaf-248	269	12	)	)	PUNCT
gujaf-248	269	13	.	.	PUNCT
gujaf-248	270	1	women	woman	NOUN
gujaf-248	270	2	in	in	ADP
gujaf-248	270	3	the	the	DET
gujaf-248	270	4	boardroom	boardroom	NOUN
gujaf-248	270	5	and	and	CCONJ
gujaf-248	270	6	their	their	PRON
gujaf-248	270	7	impact	impact	NOUN
gujaf-248	270	8	on	on	ADP
gujaf-248	270	9	governance	governance	NOUN
gujaf-248	270	10	and	and	CCONJ
gujaf-248	270	11	performance	performance	NOUN
gujaf-248	270	12	.	.	PUNCT
gujaf-248	271	1	journal	journal	NOUN
gujaf-248	271	2	of	of	ADP
gujaf-248	271	3	financial	financial	ADJ
gujaf-248	271	4	economic	economic	ADJ
gujaf-248	271	5	,	,	PUNCT
gujaf-248	271	6	94(2	94(2	NOUN
gujaf-248	271	7	)	)	PUNCT
gujaf-248	271	8	,	,	PUNCT
gujaf-248	271	9	291	291	NUM
gujaf-248	271	10	-	-	SYM
gujaf-248	271	11	309	309	NUM
gujaf-248	271	12	.	.	PUNCT
gujaf-248	272	1	agrawal	agrawal	PROPN
gujaf-248	272	2	,	,	PUNCT
gujaf-248	272	3	a.	a.	PROPN
gujaf-248	272	4	,	,	PUNCT
gujaf-248	272	5	&	&	CCONJ
gujaf-248	272	6	chadha	chadha	PROPN
gujaf-248	272	7	,	,	PUNCT
gujaf-248	272	8	s.	s.	PROPN
gujaf-248	272	9	(	(	PUNCT
gujaf-248	272	10	2005	2005	NUM
gujaf-248	272	11	)	)	PUNCT
gujaf-248	272	12	.	.	PUNCT
gujaf-248	273	1	corporate	corporate	ADJ
gujaf-248	273	2	governance	governance	NOUN
gujaf-248	273	3	and	and	CCONJ
gujaf-248	273	4	accounting	accounting	NOUN
gujaf-248	273	5	scandals	scandal	NOUN
gujaf-248	273	6	.	.	PUNCT
gujaf-248	274	1	the	the	DET
gujaf-248	274	2	journal	journal	NOUN
gujaf-248	274	3	of	of	ADP
gujaf-248	274	4	law	law	NOUN
gujaf-248	274	5	and	and	CCONJ
gujaf-248	274	6	economics	economic	NOUN
gujaf-248	274	7	,	,	PUNCT
gujaf-248	274	8	48(2	48(2	NUM
gujaf-248	274	9	)	)	PUNCT
gujaf-248	274	10	,	,	PUNCT
gujaf-248	274	11	371	371	NUM
gujaf-248	274	12	406	406	NUM
gujaf-248	274	13	.	.	PUNCT
gujaf-248	275	1	ahmadu	ahmadu	PROPN
gujaf-248	275	2	,	,	PUNCT
gujaf-248	275	3	s.	s.	PROPN
gujaf-248	275	4	,	,	PUNCT
gujaf-248	275	5	aminu	aminu	PROPN
gujaf-248	275	6	,	,	PUNCT
gujaf-248	275	7	m.	m.	NOUN
gujaf-248	275	8	&	&	CCONJ
gujaf-248	275	9	taker	taker	PROPN
gujaf-248	275	10	,	,	PUNCT
gujaf-248	275	11	g.	g.	PROPN
gujaf-248	275	12	(	(	PUNCT
gujaf-248	275	13	2005	2005	NUM
gujaf-248	275	14	)	)	PUNCT
gujaf-248	275	15	.	.	PUNCT
gujaf-248	276	1	corporate	corporate	ADJ
gujaf-248	276	2	governance	governance	NOUN
gujaf-248	276	3	mechanisms	mechanism	NOUN
gujaf-248	276	4	14	14	NUM
gujaf-248	276	5	andfirm	andfirm	ADJ
gujaf-248	276	6	financial	financial	ADJ
gujaf-248	276	7	performance	performance	NOUN
gujaf-248	276	8	in	in	ADP
gujaf-248	276	9	nigeria	nigeria	PROPN
gujaf-248	276	10	.	.	PUNCT
gujaf-248	277	1	african	african	ADJ
gujaf-248	277	2	economic	economic	ADJ
gujaf-248	277	3	research	research	NOUN
gujaf-248	277	4	consortiumresearch	consortiumresearch	NOUN
gujaf-248	277	5	,	,	PUNCT
gujaf-248	277	6	149	149	NUM
gujaf-248	277	7	,	,	PUNCT
gujaf-248	277	8	173	173	NUM
gujaf-248	277	9	-	-	SYM
gujaf-248	277	10	202	202	NUM
gujaf-248	277	11	.	.	PUNCT
gujaf-248	277	12	akpan	akpan	PROPN
gujaf-248	277	13	,	,	PUNCT
gujaf-248	277	14	e.	e.	PROPN
gujaf-248	277	15	o.	o.	PROPN
gujaf-248	277	16	,	,	PUNCT
gujaf-248	277	17	&	&	CCONJ
gujaf-248	277	18	amran	amran	ADJ
gujaf-248	277	19	,	,	PUNCT
gujaf-248	277	20	n.	n.	NOUN
gujaf-248	277	21	a.	a.	PROPN
gujaf-248	277	22	(	(	PUNCT
gujaf-248	277	23	2014	2014	NUM
gujaf-248	277	24	)	)	PUNCT
gujaf-248	277	25	.	.	PUNCT
gujaf-248	278	1	board	board	NOUN
gujaf-248	278	2	characteristics	characteristic	NOUN
gujaf-248	278	3	and	and	CCONJ
gujaf-248	278	4	company	company	NOUN
gujaf-248	278	5	performance	performance	NOUN
gujaf-248	278	6	:	:	PUNCT
gujaf-248	278	7	evidence	evidence	NOUN
gujaf-248	278	8	from	from	ADP
gujaf-248	278	9	nigeria	nigeria	PROPN
gujaf-248	278	10	.	.	PUNCT
gujaf-248	279	1	journal	journal	PROPN
gujaf-248	279	2	of	of	ADP
gujaf-248	279	3	finance	finance	NOUN
gujaf-248	279	4	and	and	CCONJ
gujaf-248	279	5	accounting	accounting	NOUN
gujaf-248	279	6	,	,	PUNCT
gujaf-248	279	7	2(3	2(3	NUM
gujaf-248	279	8	)	)	PUNCT
gujaf-248	279	9	,	,	PUNCT
gujaf-248	279	10	81	81	NUM
gujaf-248	279	11	-	-	SYM
gujaf-248	279	12	89	89	NUM
gujaf-248	279	13	.	.	PUNCT
gujaf-248	280	1	al	al	PROPN
gujaf-248	280	2	-	-	PUNCT
gujaf-248	280	3	hawary	hawary	PROPN
gujaf-248	280	4	,	,	PUNCT
gujaf-248	280	5	s.	s.	PROPN
gujaf-248	280	6	i.	i.	PROPN
gujaf-248	280	7	s.	s.	PROPN
gujaf-248	280	8	,	,	PUNCT
gujaf-248	280	9	alhamali	alhamali	PROPN
gujaf-248	280	10	,	,	PUNCT
gujaf-248	280	11	m.	m.	PROPN
gujaf-248	280	12	r.	r.	PROPN
gujaf-248	280	13	,	,	PUNCT
gujaf-248	280	14	&	&	CCONJ
gujaf-248	280	15	alghanim	alghanim	PROPN
gujaf-248	280	16	,	,	PUNCT
gujaf-248	280	17	a.	a.	PROPN
gujaf-248	280	18	s.	s.	PROPN
gujaf-248	280	19	(	(	PUNCT
gujaf-248	280	20	2011	2011	NUM
gujaf-248	280	21	)	)	PUNCT
gujaf-248	280	22	.	.	PUNCT
gujaf-248	281	1	banking	banking	NOUN
gujaf-248	281	2	service	service	NOUN
gujaf-248	281	3	quality	quality	NOUN
gujaf-248	281	4	provided	provide	VERB
gujaf-248	281	5	by	by	ADP
gujaf-248	281	6	commercial	commercial	ADJ
gujaf-248	281	7	banks	bank	NOUN
gujaf-248	281	8	and	and	CCONJ
gujaf-248	281	9	customer	customer	NOUN
gujaf-248	281	10	satisfaction	satisfaction	NOUN
gujaf-248	281	11	.	.	PUNCT
gujaf-248	282	1	american	american	ADJ
gujaf-248	282	2	journal	journal	PROPN
gujaf-248	282	3	of	of	ADP
gujaf-248	282	4	scientific	scientific	ADJ
gujaf-248	282	5	research	research	NOUN
gujaf-248	282	6	,	,	PUNCT
gujaf-248	282	7	27(2011	27(2011	NUM
gujaf-248	282	8	)	)	PUNCT
gujaf-248	282	9	,	,	PUNCT
gujaf-248	282	10	68	68	NUM
gujaf-248	282	11	-	-	SYM
gujaf-248	282	12	83	83	NUM
gujaf-248	282	13	.	.	PUNCT
gujaf-248	283	1	al	al	PROPN
gujaf-248	283	2	-	-	PUNCT
gujaf-248	283	3	matari	matari	NOUN
gujaf-248	283	4	,	,	PUNCT
gujaf-248	283	5	y.	y.	PROPN
gujaf-248	283	6	a.	a.	PROPN
gujaf-248	283	7	,	,	PUNCT
gujaf-248	283	8	al	al	PROPN
gujaf-248	283	9	-	-	PUNCT
gujaf-248	283	10	swidi	swidi	PROPN
gujaf-248	283	11	,	,	PUNCT
gujaf-248	283	12	a.	a.	PROPN
gujaf-248	283	13	k.	k.	PROPN
gujaf-248	283	14	,	,	PUNCT
gujaf-248	283	15	fadzi̇l	fadzi̇l	PROPN
gujaf-248	283	16	,	,	PUNCT
gujaf-248	283	17	f.	f.	PROPN
gujaf-248	283	18	h.	h.	PROPN
gujaf-248	283	19	b.	b.	PROPN
gujaf-248	283	20	h.	h.	PROPN
gujaf-248	283	21	,	,	PUNCT
gujaf-248	283	22	&	&	CCONJ
gujaf-248	283	23	al	al	PROPN
gujaf-248	283	24	-	-	PUNCT
gujaf-248	283	25	matari	matari	PROPN
gujaf-248	283	26	,	,	PUNCT
gujaf-248	283	27	e.	e.	PROPN
gujaf-248	283	28	m.	m.	PROPN
gujaf-248	283	29	(	(	PUNCT
gujaf-248	283	30	2012	2012	NUM
gujaf-248	283	31	)	)	PUNCT
gujaf-248	283	32	.	.	PUNCT
gujaf-248	284	1	board	board	NOUN
gujaf-248	284	2	of	of	ADP
gujaf-248	284	3	directors	director	NOUN
gujaf-248	284	4	,	,	PUNCT
gujaf-248	284	5	audit	audit	NOUN
gujaf-248	284	6	committee	committee	NOUN
gujaf-248	284	7	characteristics	characteristic	NOUN
gujaf-248	284	8	and	and	CCONJ
gujaf-248	284	9	the	the	DET
gujaf-248	284	10	performance	performance	NOUN
gujaf-248	284	11	of	of	ADP
gujaf-248	284	12	saudi	saudi	PROPN
gujaf-248	284	13	arabia	arabia	PROPN
gujaf-248	284	14	listed	list	VERB
gujaf-248	284	15	companies	company	NOUN
gujaf-248	284	16	.	.	PUNCT
gujaf-248	285	1	international	international	ADJ
gujaf-248	285	2	review	review	NOUN
gujaf-248	285	3	of	of	ADP
gujaf-248	285	4	management	management	NOUN
gujaf-248	285	5	and	and	CCONJ
gujaf-248	285	6	marketing	marketing	NOUN
gujaf-248	285	7	,	,	PUNCT
gujaf-248	285	8	2(4	2(4	NUM
gujaf-248	285	9	)	)	PUNCT
gujaf-248	285	10	,	,	PUNCT
gujaf-248	285	11	241	241	PROPN
gujaf-248	285	12	-	-	SYM
gujaf-248	285	13	251	251	NUM
gujaf-248	285	14	.	.	PUNCT
gujaf-248	286	1	assenga	assenga	PROPN
gujaf-248	286	2	,	,	PUNCT
gujaf-248	286	3	m.	m.	PROPN
gujaf-248	286	4	p.	p.	PROPN
gujaf-248	286	5	,	,	PUNCT
gujaf-248	286	6	aly	aly	PROPN
gujaf-248	286	7	,	,	PUNCT
gujaf-248	286	8	d.	d.	PROPN
gujaf-248	286	9	,	,	PUNCT
gujaf-248	286	10	&	&	CCONJ
gujaf-248	286	11	hussainey	hussainey	PROPN
gujaf-248	286	12	,	,	PUNCT
gujaf-248	286	13	k.	k.	PROPN
gujaf-248	286	14	(	(	PUNCT
gujaf-248	286	15	2018	2018	NUM
gujaf-248	286	16	)	)	PUNCT
gujaf-248	286	17	.	.	PUNCT
gujaf-248	287	1	the	the	DET
gujaf-248	287	2	impact	impact	NOUN
gujaf-248	287	3	of	of	ADP
gujaf-248	287	4	board	board	NOUN
gujaf-248	287	5	characteristics	characteristic	NOUN
gujaf-248	287	6	on	on	ADP
gujaf-248	287	7	the	the	DET
gujaf-248	287	8	financial	financial	ADJ
gujaf-248	287	9	performance	performance	NOUN
gujaf-248	287	10	of	of	ADP
gujaf-248	287	11	tanzanian	tanzanian	ADJ
gujaf-248	287	12	firms	firm	NOUN
gujaf-248	287	13	.	.	PUNCT
gujaf-248	288	1	corporate	corporate	ADJ
gujaf-248	288	2	governance	governance	NOUN
gujaf-248	288	3	:	:	PUNCT
gujaf-248	288	4	the	the	DET
gujaf-248	288	5	international	international	ADJ
gujaf-248	288	6	journal	journal	NOUN
gujaf-248	288	7	of	of	ADP
gujaf-248	288	8	business	business	NOUN
gujaf-248	288	9	in	in	ADP
gujaf-248	288	10	society	society	NOUN
gujaf-248	288	11	,	,	PUNCT
gujaf-248	288	12	18(6	18(6	NOUN
gujaf-248	288	13	)	)	PUNCT
gujaf-248	288	14	,	,	PUNCT
gujaf-248	288	15	1089	1089	NUM
gujaf-248	288	16	-	-	SYM
gujaf-248	288	17	1106	1106	NUM
gujaf-248	288	18	.	.	PUNCT
gujaf-248	289	1	busta	busta	ADJ
gujaf-248	289	2	,	,	PUNCT
gujaf-248	289	3	i.	i.	PROPN
gujaf-248	289	4	(	(	PUNCT
gujaf-248	289	5	2007	2007	NUM
gujaf-248	289	6	,	,	PUNCT
gujaf-248	289	7	may	may	AUX
gujaf-248	289	8	)	)	PUNCT
gujaf-248	289	9	.	.	PUNCT
gujaf-248	290	1	board	board	NOUN
gujaf-248	290	2	effectiveness	effectiveness	NOUN
gujaf-248	290	3	and	and	CCONJ
gujaf-248	290	4	the	the	DET
gujaf-248	290	5	impact	impact	NOUN
gujaf-248	290	6	of	of	ADP
gujaf-248	290	7	the	the	DET
gujaf-248	290	8	legal	legal	ADJ
gujaf-248	290	9	family	family	NOUN
gujaf-248	290	10	in	in	ADP
gujaf-248	290	11	the	the	DET
gujaf-248	290	12	european	european	ADJ
gujaf-248	290	13	banking	banking	NOUN
gujaf-248	290	14	industry	industry	NOUN
gujaf-248	290	15	.	.	PUNCT
gujaf-248	291	1	in	in	ADP
gujaf-248	291	2	fma	fma	PROPN
gujaf-248	291	3	european	european	PROPN
gujaf-248	291	4	conference	conference	PROPN
gujaf-248	291	5	.	.	PUNCT
gujaf-248	292	1	coles	coles	PROPN
gujaf-248	292	2	,	,	PUNCT
gujaf-248	292	3	j.	j.	PROPN
gujaf-248	292	4	w.	w.	PROPN
gujaf-248	292	5	,	,	PUNCT
gujaf-248	292	6	mcwilliams	mcwilliams	PROPN
gujaf-248	292	7	,	,	PUNCT
gujaf-248	292	8	v.	v.	PROPN
gujaf-248	292	9	b.	b.	PROPN
gujaf-248	292	10	,	,	PUNCT
gujaf-248	292	11	&	&	CCONJ
gujaf-248	292	12	sen	sen	PROPN
gujaf-248	292	13	,	,	PUNCT
gujaf-248	292	14	n.	n.	PROPN
gujaf-248	292	15	(	(	PUNCT
gujaf-248	292	16	2001	2001	NUM
gujaf-248	292	17	)	)	PUNCT
gujaf-248	292	18	.	.	PUNCT
gujaf-248	293	1	an	an	DET
gujaf-248	293	2	examination	examination	NOUN
gujaf-248	293	3	of	of	ADP
gujaf-248	293	4	the	the	DET
gujaf-248	293	5	relationship	relationship	NOUN
gujaf-248	293	6	of	of	ADP
gujaf-248	293	7	governance	governance	NOUN
gujaf-248	293	8	mechanisms	mechanism	NOUN
gujaf-248	293	9	to	to	ADP
gujaf-248	293	10	performance	performance	NOUN
gujaf-248	293	11	.	.	PUNCT
gujaf-248	294	1	journal	journal	PROPN
gujaf-248	294	2	of	of	ADP
gujaf-248	294	3	management	management	NOUN
gujaf-248	294	4	,	,	PUNCT
gujaf-248	294	5	27(1	27(1	NUM
gujaf-248	294	6	)	)	PUNCT
gujaf-248	294	7	,	,	PUNCT
gujaf-248	294	8	2350	2350	NUM
gujaf-248	294	9	.	.	PUNCT
gujaf-248	295	1	cornett	cornett	NOUN
gujaf-248	295	2	,	,	PUNCT
gujaf-248	295	3	m.	m.	NOUN
gujaf-248	295	4	m.	m.	PROPN
gujaf-248	295	5	,	,	PUNCT
gujaf-248	295	6	mcnutt	mcnutt	PROPN
gujaf-248	295	7	,	,	PUNCT
gujaf-248	295	8	j.	j.	PROPN
gujaf-248	295	9	j.	j.	PROPN
gujaf-248	295	10	,	,	PUNCT
gujaf-248	295	11	&	&	CCONJ
gujaf-248	295	12	tehranian	tehranian	PROPN
gujaf-248	295	13	,	,	PUNCT
gujaf-248	295	14	h.	h.	PROPN
gujaf-248	295	15	(	(	PUNCT
gujaf-248	295	16	2009	2009	NUM
gujaf-248	295	17	)	)	PUNCT
gujaf-248	295	18	.	.	PUNCT
gujaf-248	296	1	corporate	corporate	ADJ
gujaf-248	296	2	governance	governance	NOUN
gujaf-248	296	3	and	and	CCONJ
gujaf-248	296	4	earnings	earning	NOUN
gujaf-248	296	5	management	management	NOUN
gujaf-248	296	6	at	at	ADP
gujaf-248	296	7	large	large	ADJ
gujaf-248	296	8	us	us	PROPN
gujaf-248	296	9	bank	bank	NOUN
gujaf-248	296	10	holding	hold	VERB
gujaf-248	296	11	companies	company	NOUN
gujaf-248	296	12	.	.	PUNCT
gujaf-248	297	1	journal	journal	NOUN
gujaf-248	297	2	of	of	ADP
gujaf-248	297	3	corporate	corporate	ADJ
gujaf-248	297	4	finance	finance	NOUN
gujaf-248	297	5	,	,	PUNCT
gujaf-248	297	6	15(4	15(4	NUM
gujaf-248	297	7	)	)	PUNCT
gujaf-248	297	8	,	,	PUNCT
gujaf-248	297	9	412	412	NUM
gujaf-248	297	10	-	-	SYM
gujaf-248	297	11	430	430	NUM
gujaf-248	297	12	.	.	PUNCT
gujaf-248	297	13	de	de	X
gujaf-248	297	14	andres	andres	PROPN
gujaf-248	297	15	,	,	PUNCT
gujaf-248	297	16	p.	p.	NOUN
gujaf-248	297	17	,	,	PUNCT
gujaf-248	297	18	&	&	CCONJ
gujaf-248	297	19	vallelado	vallelado	NOUN
gujaf-248	297	20	,	,	PUNCT
gujaf-248	297	21	e.	e.	PROPN
gujaf-248	297	22	(	(	PUNCT
gujaf-248	297	23	2008	2008	NUM
gujaf-248	297	24	)	)	PUNCT
gujaf-248	297	25	.	.	PUNCT
gujaf-248	298	1	corporate	corporate	ADJ
gujaf-248	298	2	governance	governance	NOUN
gujaf-248	298	3	in	in	ADP
gujaf-248	298	4	banking	banking	NOUN
gujaf-248	298	5	:	:	PUNCT
gujaf-248	298	6	the	the	DET
gujaf-248	298	7	role	role	NOUN
gujaf-248	298	8	of	of	ADP
gujaf-248	298	9	the	the	DET
gujaf-248	298	10	board	board	NOUN
gujaf-248	298	11	of	of	ADP
gujaf-248	298	12	directors	director	NOUN
gujaf-248	298	13	.	.	PUNCT
gujaf-248	299	1	journal	journal	NOUN
gujaf-248	299	2	of	of	ADP
gujaf-248	299	3	banking	banking	NOUN
gujaf-248	299	4	&	&	CCONJ
gujaf-248	299	5	finance	finance	PROPN
gujaf-248	299	6	,	,	PUNCT
gujaf-248	299	7	32(12	32(12	NUM
gujaf-248	299	8	)	)	PUNCT
gujaf-248	299	9	,	,	PUNCT
gujaf-248	299	10	2570	2570	NUM
gujaf-248	299	11	-	-	SYM
gujaf-248	299	12	2580	2580	NUM
gujaf-248	299	13	.	.	PUNCT
gujaf-248	300	1	dey	dey	PROPN
gujaf-248	300	2	,	,	PUNCT
gujaf-248	300	3	d.	d.	PROPN
gujaf-248	300	4	k.	k.	PROPN
gujaf-248	300	5	,	,	PUNCT
gujaf-248	300	6	&	&	CCONJ
gujaf-248	300	7	chauhan	chauhan	PROPN
gujaf-248	300	8	,	,	PUNCT
gujaf-248	300	9	y.	y.	PROPN
gujaf-248	300	10	k.	k.	PROPN
gujaf-248	300	11	(	(	PUNCT
gujaf-248	300	12	2009	2009	NUM
gujaf-248	300	13	)	)	PUNCT
gujaf-248	300	14	.	.	PUNCT
gujaf-248	301	1	board	board	NOUN
gujaf-248	301	2	composition	composition	NOUN
gujaf-248	301	3	and	and	CCONJ
gujaf-248	301	4	performance	performance	NOUN
gujaf-248	301	5	in	in	ADP
gujaf-248	301	6	indian	indian	ADJ
gujaf-248	301	7	firms	firm	NOUN
gujaf-248	301	8	:	:	PUNCT
gujaf-248	301	9	a	a	DET
gujaf-248	301	10	comparison	comparison	NOUN
gujaf-248	301	11	.	.	PUNCT
gujaf-248	302	1	iup	iup	PROPN
gujaf-248	302	2	journal	journal	PROPN
gujaf-248	302	3	of	of	ADP
gujaf-248	302	4	corporate	corporate	ADJ
gujaf-248	302	5	governance	governance	NOUN
gujaf-248	302	6	,	,	PUNCT
gujaf-248	302	7	8(2	8(2	NUM
gujaf-248	302	8	)	)	PUNCT
gujaf-248	302	9	,	,	PUNCT
gujaf-248	302	10	7	7	NUM
gujaf-248	302	11	-	-	SYM
gujaf-248	302	12	19	19	NUM
gujaf-248	302	13	.	.	PUNCT
gujaf-248	303	1	duchin	duchin	PROPN
gujaf-248	303	2	,	,	PUNCT
gujaf-248	303	3	r.	r.	PROPN
gujaf-248	303	4	,	,	PUNCT
gujaf-248	303	5	matsusaka	matsusaka	NOUN
gujaf-248	303	6	,	,	PUNCT
gujaf-248	303	7	j.	j.	PROPN
gujaf-248	303	8	g.	g.	PROPN
gujaf-248	303	9	,	,	PUNCT
gujaf-248	303	10	&	&	CCONJ
gujaf-248	303	11	ozbas	ozbas	PROPN
gujaf-248	303	12	,	,	PUNCT
gujaf-248	303	13	o.	o.	PROPN
gujaf-248	303	14	(	(	PUNCT
gujaf-248	303	15	2010	2010	NUM
gujaf-248	303	16	)	)	PUNCT
gujaf-248	303	17	.	.	PUNCT
gujaf-248	304	1	when	when	SCONJ
gujaf-248	304	2	are	be	AUX
gujaf-248	304	3	outside	outside	ADJ
gujaf-248	304	4	directors	director	NOUN
gujaf-248	304	5	effective	effective	ADJ
gujaf-248	304	6	?	?	PUNCT
gujaf-248	305	1	journal	journal	NOUN
gujaf-248	305	2	of	of	ADP
gujaf-248	305	3	financial	financial	ADJ
gujaf-248	305	4	economics	economic	NOUN
gujaf-248	305	5	,	,	PUNCT
gujaf-248	305	6	96(2	96(2	NUM
gujaf-248	305	7	)	)	PUNCT
gujaf-248	305	8	,	,	PUNCT
gujaf-248	305	9	195	195	NUM
gujaf-248	305	10	-	-	SYM
gujaf-248	305	11	214	214	NUM
gujaf-248	305	12	.	.	PUNCT
gujaf-248	306	1	eisenhardt	eisenhardt	PROPN
gujaf-248	306	2	,	,	PUNCT
gujaf-248	306	3	k.	k.	PROPN
gujaf-248	306	4	m.	m.	PROPN
gujaf-248	306	5	(	(	PUNCT
gujaf-248	306	6	1989	1989	NUM
gujaf-248	306	7	)	)	PUNCT
gujaf-248	306	8	.	.	PUNCT
gujaf-248	307	1	agency	agency	NOUN
gujaf-248	307	2	theory	theory	NOUN
gujaf-248	307	3	:	:	PUNCT
gujaf-248	307	4	an	an	DET
gujaf-248	307	5	assessment	assessment	NOUN
gujaf-248	307	6	and	and	CCONJ
gujaf-248	307	7	review	review	NOUN
gujaf-248	307	8	.	.	PUNCT
gujaf-248	308	1	academy	academy	PROPN
gujaf-248	308	2	of	of	ADP
gujaf-248	308	3	management	management	PROPN
gujaf-248	308	4	review	review	PROPN
gujaf-248	308	5	,	,	PUNCT
gujaf-248	308	6	14(1	14(1	NUM
gujaf-248	308	7	)	)	PUNCT
gujaf-248	308	8	,	,	PUNCT
gujaf-248	308	9	57	57	NUM
gujaf-248	308	10	-	-	SYM
gujaf-248	308	11	74	74	NUM
gujaf-248	308	12	.	.	PUNCT
gujaf-248	309	1	fama	fama	PROPN
gujaf-248	309	2	,	,	PUNCT
gujaf-248	309	3	e.	e.	PROPN
gujaf-248	309	4	f.	f.	PROPN
gujaf-248	309	5	,	,	PUNCT
gujaf-248	309	6	&	&	CCONJ
gujaf-248	309	7	jensen	jensen	PROPN
gujaf-248	309	8	,	,	PUNCT
gujaf-248	309	9	m.	m.	PROPN
gujaf-248	309	10	c.	c.	PROPN
gujaf-248	309	11	(	(	PUNCT
gujaf-248	309	12	1983	1983	NUM
gujaf-248	309	13	)	)	PUNCT
gujaf-248	309	14	.	.	PUNCT
gujaf-248	310	1	agency	agency	NOUN
gujaf-248	310	2	problems	problem	NOUN
gujaf-248	310	3	and	and	CCONJ
gujaf-248	310	4	residual	residual	ADJ
gujaf-248	310	5	claims	claim	NOUN
gujaf-248	310	6	.	.	PUNCT
gujaf-248	311	1	the	the	DET
gujaf-248	311	2	journal	journal	NOUN
gujaf-248	311	3	of	of	ADP
gujaf-248	311	4	law	law	NOUN
gujaf-248	311	5	and	and	CCONJ
gujaf-248	311	6	economics	economic	NOUN
gujaf-248	311	7	,	,	PUNCT
gujaf-248	311	8	26(2	26(2	NUM
gujaf-248	311	9	)	)	PUNCT
gujaf-248	311	10	,	,	PUNCT
gujaf-248	311	11	327	327	NUM
gujaf-248	311	12	-	-	SYM
gujaf-248	311	13	349	349	NUM
gujaf-248	311	14	.	.	PUNCT
gujaf-248	312	1	ganguli	ganguli	PROPN
gujaf-248	312	2	,	,	PUNCT
gujaf-248	312	3	s.	s.	PROPN
gujaf-248	312	4	k.	k.	PROPN
gujaf-248	312	5	,	,	PUNCT
gujaf-248	312	6	&	&	CCONJ
gujaf-248	312	7	guha	guha	PROPN
gujaf-248	312	8	deb	deb	PROPN
gujaf-248	312	9	,	,	PUNCT
gujaf-248	312	10	s.	s.	PROPN
gujaf-248	312	11	(	(	PUNCT
gujaf-248	312	12	2021	2021	NUM
gujaf-248	312	13	)	)	PUNCT
gujaf-248	312	14	.	.	PUNCT
gujaf-248	313	1	board	board	NOUN
gujaf-248	313	2	composition	composition	NOUN
gujaf-248	313	3	,	,	PUNCT
gujaf-248	313	4	ownership	ownership	NOUN
gujaf-248	313	5	structure	structure	NOUN
gujaf-248	313	6	and	and	CCONJ
gujaf-248	313	7	firm	firm	ADJ
gujaf-248	313	8	performance	performance	NOUN
gujaf-248	313	9	:	:	PUNCT
gujaf-248	313	10	new	new	ADJ
gujaf-248	313	11	indian	indian	ADJ
gujaf-248	313	12	evidence	evidence	NOUN
gujaf-248	313	13	.	.	PUNCT
gujaf-248	314	1	international	international	ADJ
gujaf-248	314	2	journal	journal	NOUN
gujaf-248	314	3	of	of	ADP
gujaf-248	314	4	disclosure	disclosure	NOUN
gujaf-248	314	5	and	and	CCONJ
gujaf-248	314	6	governance	governance	NOUN
gujaf-248	314	7	,	,	PUNCT
gujaf-248	314	8	18(3	18(3	NUM
gujaf-248	314	9	)	)	PUNCT
gujaf-248	314	10	,	,	PUNCT
gujaf-248	314	11	256	256	NUM
gujaf-248	314	12	-	-	SYM
gujaf-248	314	13	268	268	NUM
gujaf-248	314	14	.	.	PUNCT
gujaf-248	315	1	ghosh	ghosh	PROPN
gujaf-248	315	2	,	,	PUNCT
gujaf-248	315	3	s.	s.	PROPN
gujaf-248	315	4	,	,	PUNCT
gujaf-248	315	5	&	&	CCONJ
gujaf-248	315	6	ansari	ansari	PROPN
gujaf-248	315	7	,	,	PUNCT
gujaf-248	315	8	j.	j.	PROPN
gujaf-248	315	9	(	(	PUNCT
gujaf-248	315	10	2018	2018	NUM
gujaf-248	315	11	)	)	PUNCT
gujaf-248	315	12	.	.	PUNCT
gujaf-248	316	1	board	board	NOUN
gujaf-248	316	2	characteristics	characteristic	NOUN
gujaf-248	316	3	and	and	CCONJ
gujaf-248	316	4	financial	financial	ADJ
gujaf-248	316	5	performance	performance	NOUN
gujaf-248	316	6	:	:	PUNCT
gujaf-248	316	7	evidence	evidence	NOUN
gujaf-248	316	8	from	from	ADP
gujaf-248	316	9	indian	indian	ADJ
gujaf-248	316	10	cooperative	cooperative	ADJ
gujaf-248	316	11	banks	bank	NOUN
gujaf-248	316	12	.	.	PUNCT
gujaf-248	317	1	journal	journal	PROPN
gujaf-248	317	2	of	of	ADP
gujaf-248	317	3	co	co	ADJ
gujaf-248	317	4	-	-	ADJ
gujaf-248	317	5	operative	operative	ADJ
gujaf-248	317	6	organization	organization	NOUN
gujaf-248	317	7	and	and	CCONJ
gujaf-248	317	8	management	management	NOUN
gujaf-248	317	9	,	,	PUNCT
gujaf-248	317	10	6(2	6(2	NUM
gujaf-248	317	11	)	)	PUNCT
gujaf-248	317	12	,	,	PUNCT
gujaf-248	317	13	86	86	NUM
gujaf-248	317	14	-	-	SYM
gujaf-248	317	15	93	93	NUM
gujaf-248	317	16	.	.	PUNCT
gujaf-248	318	1	gujarati	gujarati	PROPN
gujaf-248	318	2	,	,	PUNCT
gujaf-248	318	3	d.	d.	PROPN
gujaf-248	318	4	n.	n.	PROPN
gujaf-248	318	5	,	,	PUNCT
gujaf-248	318	6	&	&	CCONJ
gujaf-248	318	7	porter	porter	PROPN
gujaf-248	318	8	,	,	PUNCT
gujaf-248	318	9	d.	d.	PROPN
gujaf-248	318	10	c.	c.	PROPN
gujaf-248	318	11	(	(	PUNCT
gujaf-248	318	12	2012	2012	NUM
gujaf-248	318	13	)	)	PUNCT
gujaf-248	318	14	.	.	PUNCT
gujaf-248	319	1	basic	basic	ADJ
gujaf-248	319	2	econometrics	econometric	NOUN
gujaf-248	319	3	(	(	PUNCT
gujaf-248	319	4	5thed	5thed	NUM
gujaf-248	319	5	)	)	PUNCT
gujaf-248	319	6	tata	tata	PROPN
gujaf-248	319	7	mcgraw	mcgraw	PROPN
gujaf-248	319	8	-	-	PUNCT
gujaf-248	319	9	hill	hill	NOUN
gujaf-248	319	10	education	education	NOUN
gujaf-248	319	11	.	.	PUNCT
gujaf-248	320	1	15	15	NUM
gujaf-248	320	2	gwaison	gwaison	NOUN
gujaf-248	320	3	,	,	PUNCT
gujaf-248	320	4	p.	p.	PROPN
gujaf-248	320	5	d.	d.	PROPN
gujaf-248	320	6	,	,	PUNCT
gujaf-248	320	7	&	&	CCONJ
gujaf-248	320	8	maimako	maimako	PROPN
gujaf-248	320	9	,	,	PUNCT
gujaf-248	320	10	l.	l.	PROPN
gujaf-248	320	11	n.	n.	PROPN
gujaf-248	320	12	(	(	PUNCT
gujaf-248	320	13	2021	2021	NUM
gujaf-248	320	14	)	)	PUNCT
gujaf-248	320	15	.	.	PUNCT
gujaf-248	321	1	effects	effect	NOUN
gujaf-248	321	2	of	of	ADP
gujaf-248	321	3	corporate	corporate	ADJ
gujaf-248	321	4	governance	governance	NOUN
gujaf-248	321	5	on	on	ADP
gujaf-248	321	6	financial	financial	ADJ
gujaf-248	321	7	performance	performance	NOUN
gujaf-248	321	8	of	of	ADP
gujaf-248	321	9	commercial	commercial	ADJ
gujaf-248	321	10	banks	bank	NOUN
gujaf-248	321	11	in	in	ADP
gujaf-248	321	12	nigeria	nigeria	PROPN
gujaf-248	321	13	.	.	PUNCT
gujaf-248	322	1	international	international	ADJ
gujaf-248	322	2	journal	journal	PROPN
gujaf-248	322	3	of	of	ADP
gujaf-248	322	4	finance	finance	NOUN
gujaf-248	322	5	research	research	NOUN
gujaf-248	322	6	,	,	PUNCT
gujaf-248	322	7	2(1	2(1	NUM
gujaf-248	322	8	)	)	PUNCT
gujaf-248	322	9	,	,	PUNCT
gujaf-248	322	10	13	13	NUM
gujaf-248	322	11	-	-	SYM
gujaf-248	322	12	23	23	NUM
gujaf-248	322	13	.	.	PUNCT
gujaf-248	323	1	haniffa	haniffa	PROPN
gujaf-248	323	2	,	,	PUNCT
gujaf-248	323	3	r.	r.	PROPN
gujaf-248	323	4	,	,	PUNCT
gujaf-248	323	5	&	&	CCONJ
gujaf-248	323	6	hudaib	hudaib	PROPN
gujaf-248	323	7	,	,	PUNCT
gujaf-248	323	8	m.	m.	NOUN
gujaf-248	323	9	(	(	PUNCT
gujaf-248	323	10	2006	2006	NUM
gujaf-248	323	11	)	)	PUNCT
gujaf-248	323	12	.	.	PUNCT
gujaf-248	324	1	corporate	corporate	ADJ
gujaf-248	324	2	governance	governance	NOUN
gujaf-248	324	3	structure	structure	NOUN
gujaf-248	324	4	and	and	CCONJ
gujaf-248	324	5	performance	performance	NOUN
gujaf-248	324	6	of	of	ADP
gujaf-248	324	7	malaysian	malaysian	ADJ
gujaf-248	324	8	listed	list	VERB
gujaf-248	324	9	companies	company	NOUN
gujaf-248	324	10	.	.	PUNCT
gujaf-248	325	1	journal	journal	PROPN
gujaf-248	325	2	of	of	ADP
gujaf-248	325	3	business	business	NOUN
gujaf-248	325	4	finance	finance	PROPN
gujaf-248	325	5	&	&	CCONJ
gujaf-248	325	6	accounting	accounting	PROPN
gujaf-248	325	7	,	,	PUNCT
gujaf-248	325	8	33(7‐	33(7‐	PROPN
gujaf-248	325	9	8)	8)	NUM
gujaf-248	325	10	,	,	PUNCT
gujaf-248	325	11	1034	1034	NUM
gujaf-248	325	12	-	-	SYM
gujaf-248	325	13	1062	1062	NUM
gujaf-248	325	14	.	.	PUNCT
gujaf-248	326	1	hendry	hendry	PROPN
gujaf-248	326	2	,	,	PUNCT
gujaf-248	326	3	k.	k.	PROPN
gujaf-248	326	4	,	,	PUNCT
gujaf-248	326	5	&	&	CCONJ
gujaf-248	326	6	kiel	kiel	PROPN
gujaf-248	326	7	,	,	PUNCT
gujaf-248	326	8	g.	g.	PROPN
gujaf-248	326	9	c.	c.	PROPN
gujaf-248	326	10	(	(	PUNCT
gujaf-248	326	11	2004	2004	NUM
gujaf-248	326	12	)	)	PUNCT
gujaf-248	326	13	.	.	PUNCT
gujaf-248	327	1	the	the	DET
gujaf-248	327	2	role	role	NOUN
gujaf-248	327	3	of	of	ADP
gujaf-248	327	4	the	the	DET
gujaf-248	327	5	board	board	NOUN
gujaf-248	327	6	in	in	ADP
gujaf-248	327	7	firm	firm	ADJ
gujaf-248	327	8	strategy	strategy	NOUN
gujaf-248	327	9	:	:	PUNCT
gujaf-248	327	10	integrating	integrate	VERB
gujaf-248	327	11	agency	agency	NOUN
gujaf-248	327	12	and	and	CCONJ
gujaf-248	327	13	organisational	organisational	ADJ
gujaf-248	327	14	control	control	NOUN
gujaf-248	327	15	perspectives	perspective	NOUN
gujaf-248	327	16	.	.	PUNCT
gujaf-248	328	1	corporate	corporate	ADJ
gujaf-248	328	2	governance	governance	NOUN
gujaf-248	328	3	:	:	PUNCT
gujaf-248	328	4	an	an	DET
gujaf-248	328	5	international	international	ADJ
gujaf-248	328	6	review	review	NOUN
gujaf-248	328	7	,	,	PUNCT
gujaf-248	328	8	12(4	12(4	NUM
gujaf-248	328	9	)	)	PUNCT
gujaf-248	328	10	,	,	PUNCT
gujaf-248	328	11	500	500	NUM
gujaf-248	328	12	-	-	SYM
gujaf-248	328	13	520	520	NUM
gujaf-248	328	14	.	.	PUNCT
gujaf-248	329	1	hermalin	hermalin	PROPN
gujaf-248	329	2	,	,	PUNCT
gujaf-248	329	3	b.	b.	PROPN
gujaf-248	329	4	e.	e.	PROPN
gujaf-248	329	5	,	,	PUNCT
gujaf-248	329	6	&	&	CCONJ
gujaf-248	329	7	weisbach	weisbach	NOUN
gujaf-248	329	8	,	,	PUNCT
gujaf-248	329	9	m.	m.	NOUN
gujaf-248	329	10	s.	s.	PROPN
gujaf-248	329	11	(	(	PUNCT
gujaf-248	329	12	1998	1998	NUM
gujaf-248	329	13	)	)	PUNCT
gujaf-248	329	14	.	.	PUNCT
gujaf-248	330	1	endogenously	endogenously	ADV
gujaf-248	330	2	chosen	choose	VERB
gujaf-248	330	3	boards	board	NOUN
gujaf-248	330	4	of	of	ADP
gujaf-248	330	5	directors	director	NOUN
gujaf-248	330	6	and	and	CCONJ
gujaf-248	330	7	their	their	PRON
gujaf-248	330	8	monitoring	monitoring	NOUN
gujaf-248	330	9	of	of	ADP
gujaf-248	330	10	the	the	DET
gujaf-248	330	11	ceo	ceo	NOUN
gujaf-248	330	12	.	.	PUNCT
gujaf-248	331	1	american	american	PROPN
gujaf-248	331	2	economic	economic	PROPN
gujaf-248	331	3	review	review	PROPN
gujaf-248	331	4	,	,	PUNCT
gujaf-248	331	5	96	96	NUM
gujaf-248	331	6	-	-	SYM
gujaf-248	331	7	118	118	NUM
gujaf-248	331	8	.	.	PUNCT
gujaf-248	332	1	hillman	hillman	PROPN
gujaf-248	332	2	,	,	PUNCT
gujaf-248	332	3	a.	a.	PROPN
gujaf-248	332	4	j.	j.	PROPN
gujaf-248	332	5	,	,	PUNCT
gujaf-248	332	6	&	&	CCONJ
gujaf-248	332	7	dalziel	dalziel	PROPN
gujaf-248	332	8	,	,	PUNCT
gujaf-248	332	9	t.	t.	PROPN
gujaf-248	332	10	(	(	PUNCT
gujaf-248	332	11	2003	2003	NUM
gujaf-248	332	12	)	)	PUNCT
gujaf-248	332	13	.	.	PUNCT
gujaf-248	333	1	boards	board	NOUN
gujaf-248	333	2	of	of	ADP
gujaf-248	333	3	directors	director	NOUN
gujaf-248	333	4	and	and	CCONJ
gujaf-248	333	5	firm	firm	ADJ
gujaf-248	333	6	performance	performance	NOUN
gujaf-248	333	7	:	:	PUNCT
gujaf-248	333	8	integrating	integrate	VERB
gujaf-248	333	9	agency	agency	NOUN
gujaf-248	333	10	and	and	CCONJ
gujaf-248	333	11	resource	resource	NOUN
gujaf-248	333	12	dependence	dependence	NOUN
gujaf-248	333	13	perspectives	perspective	NOUN
gujaf-248	333	14	.	.	PUNCT
gujaf-248	334	1	academy	academy	PROPN
gujaf-248	334	2	of	of	ADP
gujaf-248	334	3	management	management	PROPN
gujaf-248	334	4	review	review	PROPN
gujaf-248	334	5	,	,	PUNCT
gujaf-248	334	6	28(3	28(3	NUM
gujaf-248	334	7	)	)	PUNCT
gujaf-248	334	8	,	,	PUNCT
gujaf-248	334	9	383	383	NUM
gujaf-248	334	10	-	-	SYM
gujaf-248	334	11	396	396	NUM
gujaf-248	334	12	.	.	PUNCT
gujaf-248	335	1	hillman	hillman	PROPN
gujaf-248	335	2	,	,	PUNCT
gujaf-248	335	3	a.	a.	PROPN
gujaf-248	335	4	j.	j.	PROPN
gujaf-248	335	5	,	,	PUNCT
gujaf-248	335	6	cannella	cannella	PROPN
gujaf-248	335	7	,	,	PUNCT
gujaf-248	335	8	a.	a.	NOUN
gujaf-248	335	9	a.	a.	PROPN
gujaf-248	335	10	,	,	PUNCT
gujaf-248	335	11	&	&	CCONJ
gujaf-248	335	12	paetzold	paetzold	PROPN
gujaf-248	335	13	,	,	PUNCT
gujaf-248	335	14	r.	r.	PROPN
gujaf-248	335	15	l.	l.	PROPN
gujaf-248	335	16	(	(	PUNCT
gujaf-248	335	17	2000	2000	NUM
gujaf-248	335	18	)	)	PUNCT
gujaf-248	335	19	.	.	PUNCT
gujaf-248	336	1	the	the	DET
gujaf-248	336	2	resource	resource	NOUN
gujaf-248	336	3	dependence	dependence	NOUN
gujaf-248	336	4	role	role	NOUN
gujaf-248	336	5	of	of	ADP
gujaf-248	336	6	corporate	corporate	ADJ
gujaf-248	336	7	directors	director	NOUN
gujaf-248	336	8	:	:	PUNCT
gujaf-248	336	9	strategic	strategic	ADJ
gujaf-248	336	10	adaptation	adaptation	NOUN
gujaf-248	336	11	of	of	ADP
gujaf-248	336	12	board	board	NOUN
gujaf-248	336	13	composition	composition	NOUN
gujaf-248	336	14	in	in	ADP
gujaf-248	336	15	response	response	NOUN
gujaf-248	336	16	to	to	ADP
gujaf-248	336	17	environmental	environmental	ADJ
gujaf-248	336	18	change	change	NOUN
gujaf-248	336	19	.	.	PUNCT
gujaf-248	337	1	journal	journal	NOUN
gujaf-248	337	2	of	of	ADP
gujaf-248	337	3	management	management	NOUN
gujaf-248	337	4	studies	study	NOUN
gujaf-248	337	5	,	,	PUNCT
gujaf-248	337	6	37(2	37(2	PROPN
gujaf-248	337	7	)	)	PUNCT
gujaf-248	337	8	,	,	PUNCT
gujaf-248	337	9	235256	235256	NUM
gujaf-248	337	10	.	.	PUNCT
gujaf-248	338	1	ibrahim	ibrahim	PROPN
gujaf-248	338	2	,	,	PUNCT
gujaf-248	338	3	h.	h.	PROPN
gujaf-248	338	4	,	,	PUNCT
gujaf-248	338	5	&	&	CCONJ
gujaf-248	338	6	samad	samad	PROPN
gujaf-248	338	7	,	,	PUNCT
gujaf-248	338	8	f.	f.	PROPN
gujaf-248	338	9	a.	a.	PROPN
gujaf-248	338	10	(	(	PUNCT
gujaf-248	338	11	2011	2011	NUM
gujaf-248	338	12	)	)	PUNCT
gujaf-248	338	13	.	.	PUNCT
gujaf-248	339	1	corporate	corporate	ADJ
gujaf-248	339	2	governance	governance	NOUN
gujaf-248	339	3	mechanisms	mechanism	NOUN
gujaf-248	339	4	and	and	CCONJ
gujaf-248	339	5	performance	performance	NOUN
gujaf-248	339	6	of	of	ADP
gujaf-248	339	7	public	public	ADJ
gujaf-248	339	8	-	-	PUNCT
gujaf-248	339	9	listed	list	VERB
gujaf-248	339	10	family	family	NOUN
gujaf-248	339	11	-	-	PUNCT
gujaf-248	339	12	ownership	ownership	NOUN
gujaf-248	339	13	in	in	ADP
gujaf-248	339	14	malaysia	malaysia	PROPN
gujaf-248	339	15	.	.	PUNCT
gujaf-248	340	1	international	international	ADJ
gujaf-248	340	2	journal	journal	PROPN
gujaf-248	340	3	of	of	ADP
gujaf-248	340	4	economics	economic	NOUN
gujaf-248	340	5	and	and	CCONJ
gujaf-248	340	6	finance	finance	NOUN
gujaf-248	340	7	,	,	PUNCT
gujaf-248	340	8	3(1	3(1	NUM
gujaf-248	340	9	)	)	PUNCT
gujaf-248	340	10	,	,	PUNCT
gujaf-248	340	11	105	105	NUM
gujaf-248	340	12	-	-	SYM
gujaf-248	340	13	115	115	NUM
gujaf-248	340	14	.	.	PUNCT
gujaf-248	341	1	jackling	jackling	PROPN
gujaf-248	341	2	,	,	PUNCT
gujaf-248	341	3	b.	b.	PROPN
gujaf-248	341	4	,	,	PUNCT
gujaf-248	341	5	&	&	CCONJ
gujaf-248	341	6	johl	johl	PROPN
gujaf-248	341	7	,	,	PUNCT
gujaf-248	341	8	s.	s.	PROPN
gujaf-248	341	9	(	(	PUNCT
gujaf-248	341	10	2009	2009	NUM
gujaf-248	341	11	)	)	PUNCT
gujaf-248	341	12	.	.	PUNCT
gujaf-248	342	1	board	board	NOUN
gujaf-248	342	2	structure	structure	NOUN
gujaf-248	342	3	and	and	CCONJ
gujaf-248	342	4	firm	firm	ADJ
gujaf-248	342	5	performance	performance	NOUN
gujaf-248	342	6	:	:	PUNCT
gujaf-248	342	7	evidence	evidence	NOUN
gujaf-248	342	8	from	from	ADP
gujaf-248	342	9	india	india	PROPN
gujaf-248	342	10	's	's	PART
gujaf-248	342	11	top	top	ADJ
gujaf-248	342	12	companies	company	NOUN
gujaf-248	342	13	.	.	PUNCT
gujaf-248	343	1	corporate	corporate	ADJ
gujaf-248	343	2	governance	governance	NOUN
gujaf-248	343	3	:	:	PUNCT
gujaf-248	343	4	an	an	DET
gujaf-248	343	5	international	international	ADJ
gujaf-248	343	6	review	review	NOUN
gujaf-248	343	7	,	,	PUNCT
gujaf-248	343	8	17(4	17(4	NUM
gujaf-248	343	9	)	)	PUNCT
gujaf-248	343	10	,	,	PUNCT
gujaf-248	343	11	492	492	NUM
gujaf-248	343	12	-	-	SYM
gujaf-248	343	13	509	509	NUM
gujaf-248	343	14	.	.	PUNCT
gujaf-248	344	1	junaid	junaid	PROPN
gujaf-248	344	2	,	,	PUNCT
gujaf-248	344	3	m.	m.	NOUN
gujaf-248	344	4	,	,	PUNCT
gujaf-248	344	5	xue	xue	PROPN
gujaf-248	344	6	,	,	PUNCT
gujaf-248	344	7	y.	y.	PROPN
gujaf-248	344	8	,	,	PUNCT
gujaf-248	344	9	syed	syed	ADJ
gujaf-248	344	10	,	,	PUNCT
gujaf-248	344	11	m.	m.	PROPN
gujaf-248	344	12	w.	w.	PROPN
gujaf-248	344	13	,	,	PUNCT
gujaf-248	344	14	ziaullah	ziaullah	NOUN
gujaf-248	344	15	,	,	PUNCT
gujaf-248	344	16	m.	m.	NOUN
gujaf-248	344	17	,	,	PUNCT
gujaf-248	344	18	&	&	CCONJ
gujaf-248	344	19	riffat	riffat	PROPN
gujaf-248	344	20	,	,	PUNCT
gujaf-248	344	21	n.	n.	NOUN
gujaf-248	344	22	(	(	PUNCT
gujaf-248	344	23	2020	2020	NUM
gujaf-248	344	24	)	)	PUNCT
gujaf-248	344	25	.	.	PUNCT
gujaf-248	345	1	corporate	corporate	ADJ
gujaf-248	345	2	governance	governance	NOUN
gujaf-248	345	3	mechanism	mechanism	NOUN
gujaf-248	345	4	and	and	CCONJ
gujaf-248	345	5	performance	performance	NOUN
gujaf-248	345	6	of	of	ADP
gujaf-248	345	7	insurers	insurer	NOUN
gujaf-248	345	8	in	in	ADP
gujaf-248	345	9	pakistan	pakistan	PROPN
gujaf-248	345	10	.	.	PUNCT
gujaf-248	346	1	green	green	ADJ
gujaf-248	346	2	finance	finance	PROPN
gujaf-248	346	3	,	,	PUNCT
gujaf-248	346	4	2(3	2(3	NUM
gujaf-248	346	5	)	)	PUNCT
gujaf-248	346	6	,	,	PUNCT
gujaf-248	346	7	243	243	NUM
gujaf-248	346	8	-	-	SYM
gujaf-248	346	9	262	262	NUM
gujaf-248	346	10	.	.	PUNCT
gujaf-248	347	1	kamardin	kamardin	PROPN
gujaf-248	347	2	,	,	PUNCT
gujaf-248	347	3	h.	h.	PROPN
gujaf-248	347	4	(	(	PUNCT
gujaf-248	347	5	2009	2009	NUM
gujaf-248	347	6	)	)	PUNCT
gujaf-248	347	7	.	.	PUNCT
gujaf-248	348	1	the	the	DET
gujaf-248	348	2	impact	impact	NOUN
gujaf-248	348	3	of	of	ADP
gujaf-248	348	4	corporate	corporate	ADJ
gujaf-248	348	5	governance	governance	NOUN
gujaf-248	348	6	and	and	CCONJ
gujaf-248	348	7	board	board	NOUN
gujaf-248	348	8	performance	performance	NOUN
gujaf-248	348	9	on	on	ADP
gujaf-248	348	10	the	the	DET
gujaf-248	348	11	performance	performance	NOUN
gujaf-248	348	12	of	of	ADP
gujaf-248	348	13	public	public	ADJ
gujaf-248	348	14	listed	list	VERB
gujaf-248	348	15	companies	company	NOUN
gujaf-248	348	16	in	in	ADP
gujaf-248	348	17	malaysia	malaysia	PROPN
gujaf-248	348	18	(	(	PUNCT
gujaf-248	348	19	doctoral	doctoral	ADJ
gujaf-248	348	20	dissertation	dissertation	NOUN
gujaf-248	348	21	,	,	PUNCT
gujaf-248	348	22	universiti	universiti	PROPN
gujaf-248	348	23	sains	sain	VERB
gujaf-248	348	24	malaysia	malaysia	PROPN
gujaf-248	348	25	)	)	PUNCT
gujaf-248	348	26	.	.	PUNCT
gujaf-248	349	1	kaplan	kaplan	PROPN
gujaf-248	349	2	,	,	PUNCT
gujaf-248	349	3	s.	s.	PROPN
gujaf-248	349	4	n.	n.	PROPN
gujaf-248	349	5	(	(	PUNCT
gujaf-248	349	6	1995	1995	NUM
gujaf-248	349	7	)	)	PUNCT
gujaf-248	349	8	.	.	PUNCT
gujaf-248	350	1	corporate	corporate	ADJ
gujaf-248	350	2	governance	governance	NOUN
gujaf-248	350	3	and	and	CCONJ
gujaf-248	350	4	incentives	incentive	NOUN
gujaf-248	350	5	in	in	ADP
gujaf-248	350	6	german	german	ADJ
gujaf-248	350	7	companies	company	NOUN
gujaf-248	350	8	:	:	PUNCT
gujaf-248	350	9	evidence	evidence	NOUN
gujaf-248	350	10	from	from	ADP
gujaf-248	350	11	top	top	ADJ
gujaf-248	350	12	executive	executive	ADJ
gujaf-248	350	13	turnover	turnover	NOUN
gujaf-248	350	14	and	and	CCONJ
gujaf-248	350	15	firm	firm	ADJ
gujaf-248	350	16	performance	performance	NOUN
gujaf-248	350	17	.	.	PUNCT
gujaf-248	351	1	european	european	ADJ
gujaf-248	351	2	financial	financial	ADJ
gujaf-248	351	3	management	management	NOUN
gujaf-248	351	4	,	,	PUNCT
gujaf-248	351	5	1(1	1(1	NUM
gujaf-248	351	6	)	)	PUNCT
gujaf-248	351	7	,	,	PUNCT
gujaf-248	351	8	23	23	NUM
gujaf-248	351	9	-	-	SYM
gujaf-248	351	10	36	36	NUM
gujaf-248	351	11	.	.	PUNCT
gujaf-248	352	1	karaca	karaca	PROPN
gujaf-248	352	2	,	,	PUNCT
gujaf-248	352	3	s.	s.	PROPN
gujaf-248	352	4	s.	s.	PROPN
gujaf-248	352	5	,	,	PUNCT
gujaf-248	352	6	&	&	CCONJ
gujaf-248	352	7	eksi	eksi	PROPN
gujaf-248	352	8	,	,	PUNCT
gujaf-248	352	9	i.	i.	PROPN
gujaf-248	352	10	h.	h.	PROPN
gujaf-248	352	11	(	(	PUNCT
gujaf-248	352	12	2012	2012	NUM
gujaf-248	352	13	)	)	PUNCT
gujaf-248	352	14	.	.	PUNCT
gujaf-248	353	1	the	the	DET
gujaf-248	353	2	relationship	relationship	NOUN
gujaf-248	353	3	between	between	ADP
gujaf-248	353	4	ownership	ownership	NOUN
gujaf-248	353	5	structure	structure	NOUN
gujaf-248	353	6	and	and	CCONJ
gujaf-248	353	7	firm	firm	ADJ
gujaf-248	353	8	performance	performance	NOUN
gujaf-248	353	9	:	:	PUNCT
gujaf-248	353	10	an	an	DET
gujaf-248	353	11	empirical	empirical	ADJ
gujaf-248	353	12	analysis	analysis	NOUN
gujaf-248	353	13	over	over	ADP
gujaf-248	353	14	istanbul	istanbul	PROPN
gujaf-248	353	15	stock	stock	PROPN
gujaf-248	353	16	exchange	exchange	PROPN
gujaf-248	353	17	(	(	PUNCT
gujaf-248	353	18	ise	ise	NOUN
gujaf-248	353	19	)	)	PUNCT
gujaf-248	353	20	listed	list	VERB
gujaf-248	353	21	companies	company	NOUN
gujaf-248	353	22	.	.	PUNCT
gujaf-248	354	1	international	international	ADJ
gujaf-248	354	2	business	business	NOUN
gujaf-248	354	3	research	research	NOUN
gujaf-248	354	4	,	,	PUNCT
gujaf-248	354	5	5(1	5(1	NUM
gujaf-248	354	6	)	)	PUNCT
gujaf-248	354	7	,	,	PUNCT
gujaf-248	354	8	172	172	NUM
gujaf-248	354	9	.	.	PUNCT
gujaf-248	355	1	kemp	kemp	PROPN
gujaf-248	355	2	,	,	PUNCT
gujaf-248	355	3	s.	s.	PROPN
gujaf-248	355	4	(	(	PUNCT
gujaf-248	355	5	2006	2006	NUM
gujaf-248	355	6	)	)	PUNCT
gujaf-248	355	7	.	.	PUNCT
gujaf-248	356	1	in	in	ADP
gujaf-248	356	2	the	the	DET
gujaf-248	356	3	driver	driver	NOUN
gujaf-248	356	4	's	's	PART
gujaf-248	356	5	seat	seat	NOUN
gujaf-248	356	6	or	or	CCONJ
gujaf-248	356	7	rubber	rubber	NOUN
gujaf-248	356	8	stamp	stamp	NOUN
gujaf-248	356	9	?	?	PUNCT
gujaf-248	357	1	the	the	DET
gujaf-248	357	2	role	role	NOUN
gujaf-248	357	3	of	of	ADP
gujaf-248	357	4	the	the	DET
gujaf-248	357	5	board	board	NOUN
gujaf-248	357	6	in	in	ADP
gujaf-248	357	7	providing	provide	VERB
gujaf-248	357	8	strategic	strategic	ADJ
gujaf-248	357	9	guidance	guidance	NOUN
gujaf-248	357	10	in	in	ADP
gujaf-248	357	11	australian	australian	ADJ
gujaf-248	357	12	boardrooms	boardroom	NOUN
gujaf-248	357	13	.	.	PUNCT
gujaf-248	358	1	management	management	NOUN
gujaf-248	358	2	decision	decision	NOUN
gujaf-248	358	3	,	,	PUNCT
gujaf-248	358	4	44(1	44(1	PROPN
gujaf-248	358	5	)	)	PUNCT
gujaf-248	358	6	,	,	PUNCT
gujaf-248	358	7	5673	5673	NUM
gujaf-248	358	8	.	.	PUNCT
gujaf-248	359	1	klein	klein	PROPN
gujaf-248	359	2	,	,	PUNCT
gujaf-248	359	3	a.	a.	PROPN
gujaf-248	359	4	(	(	PUNCT
gujaf-248	359	5	1998	1998	NUM
gujaf-248	359	6	)	)	PUNCT
gujaf-248	359	7	.	.	PUNCT
gujaf-248	360	1	firm	firm	ADJ
gujaf-248	360	2	performance	performance	NOUN
gujaf-248	360	3	and	and	CCONJ
gujaf-248	360	4	board	board	NOUN
gujaf-248	360	5	committee	committee	NOUN
gujaf-248	360	6	structure	structure	NOUN
gujaf-248	360	7	.	.	PUNCT
gujaf-248	361	1	the	the	DET
gujaf-248	361	2	journal	journal	NOUN
gujaf-248	361	3	of	of	ADP
gujaf-248	361	4	law	law	NOUN
gujaf-248	361	5	and	and	CCONJ
gujaf-248	361	6	economics	economic	NOUN
gujaf-248	361	7	,	,	PUNCT
gujaf-248	361	8	41(1	41(1	NUM
gujaf-248	361	9	)	)	PUNCT
gujaf-248	361	10	,	,	PUNCT
gujaf-248	361	11	275	275	NUM
gujaf-248	361	12	-	-	SYM
gujaf-248	361	13	304	304	NUM
gujaf-248	361	14	.	.	PUNCT
gujaf-248	362	1	16	16	NUM
gujaf-248	362	2	kota	kota	PROPN
gujaf-248	362	3	,	,	PUNCT
gujaf-248	362	4	h.	h.	PROPN
gujaf-248	362	5	b.	b.	PROPN
gujaf-248	362	6	,	,	PUNCT
gujaf-248	362	7	&	&	CCONJ
gujaf-248	362	8	tomar	tomar	PROPN
gujaf-248	362	9	,	,	PUNCT
gujaf-248	362	10	s.	s.	PROPN
gujaf-248	362	11	(	(	PUNCT
gujaf-248	362	12	2010	2010	NUM
gujaf-248	362	13	)	)	PUNCT
gujaf-248	362	14	.	.	PUNCT
gujaf-248	363	1	corporate	corporate	ADJ
gujaf-248	363	2	governance	governance	NOUN
gujaf-248	363	3	practices	practice	NOUN
gujaf-248	363	4	in	in	ADP
gujaf-248	363	5	indian	indian	ADJ
gujaf-248	363	6	firms	firm	NOUN
gujaf-248	363	7	.	.	PUNCT
gujaf-248	364	1	journal	journal	PROPN
gujaf-248	364	2	of	of	ADP
gujaf-248	364	3	management	management	NOUN
gujaf-248	364	4	&	&	CCONJ
gujaf-248	364	5	organization	organization	PROPN
gujaf-248	364	6	,	,	PUNCT
gujaf-248	364	7	16(2	16(2	NUM
gujaf-248	364	8	)	)	PUNCT
gujaf-248	364	9	,	,	PUNCT
gujaf-248	364	10	266	266	NUM
gujaf-248	364	11	-	-	SYM
gujaf-248	364	12	279	279	NUM
gujaf-248	364	13	.	.	PUNCT
gujaf-248	365	1	kumar	kumar	PROPN
gujaf-248	365	2	,	,	PUNCT
gujaf-248	365	3	n.	n.	PROPN
gujaf-248	365	4	,	,	PUNCT
gujaf-248	365	5	&	&	CCONJ
gujaf-248	365	6	singh	singh	PROPN
gujaf-248	365	7	,	,	PUNCT
gujaf-248	365	8	j.	j.	PROPN
gujaf-248	365	9	p.	p.	PROPN
gujaf-248	365	10	(	(	PUNCT
gujaf-248	365	11	2012	2012	NUM
gujaf-248	365	12	)	)	PUNCT
gujaf-248	365	13	.	.	PUNCT
gujaf-248	366	1	outside	outside	ADJ
gujaf-248	366	2	directors	director	NOUN
gujaf-248	366	3	,	,	PUNCT
gujaf-248	366	4	corporate	corporate	ADJ
gujaf-248	366	5	governance	governance	NOUN
gujaf-248	366	6	and	and	CCONJ
gujaf-248	366	7	firm	firm	ADJ
gujaf-248	366	8	performance	performance	NOUN
gujaf-248	366	9	:	:	PUNCT
gujaf-248	366	10	empirical	empirical	ADJ
gujaf-248	366	11	evidence	evidence	NOUN
gujaf-248	366	12	from	from	ADP
gujaf-248	366	13	india	india	PROPN
gujaf-248	366	14	.	.	PUNCT
gujaf-248	367	1	asian	asian	PROPN
gujaf-248	367	2	journal	journal	PROPN
gujaf-248	367	3	of	of	ADP
gujaf-248	367	4	finance	finance	PROPN
gujaf-248	367	5	&	&	CCONJ
gujaf-248	367	6	accounting	accounting	NOUN
gujaf-248	367	7	,	,	PUNCT
gujaf-248	367	8	4(2	4(2	NUM
gujaf-248	367	9	)	)	PUNCT
gujaf-248	367	10	,	,	PUNCT
gujaf-248	367	11	39	39	NUM
gujaf-248	367	12	.	.	PUNCT
gujaf-248	368	1	kumar	kumar	PROPN
gujaf-248	368	2	,	,	PUNCT
gujaf-248	368	3	n.	n.	PROPN
gujaf-248	368	4	,	,	PUNCT
gujaf-248	368	5	&	&	CCONJ
gujaf-248	368	6	singh	singh	PROPN
gujaf-248	368	7	,	,	PUNCT
gujaf-248	368	8	j.	j.	PROPN
gujaf-248	368	9	p.	p.	PROPN
gujaf-248	368	10	(	(	PUNCT
gujaf-248	368	11	2013	2013	NUM
gujaf-248	368	12	)	)	PUNCT
gujaf-248	368	13	.	.	PUNCT
gujaf-248	369	1	effect	effect	NOUN
gujaf-248	369	2	of	of	ADP
gujaf-248	369	3	board	board	NOUN
gujaf-248	369	4	size	size	NOUN
gujaf-248	369	5	and	and	CCONJ
gujaf-248	369	6	promoter	promoter	NOUN
gujaf-248	369	7	ownership	ownership	NOUN
gujaf-248	369	8	on	on	ADP
gujaf-248	369	9	firm	firm	ADJ
gujaf-248	369	10	value	value	NOUN
gujaf-248	369	11	:	:	PUNCT
gujaf-248	369	12	some	some	DET
gujaf-248	369	13	empirical	empirical	ADJ
gujaf-248	369	14	findings	finding	NOUN
gujaf-248	369	15	from	from	ADP
gujaf-248	369	16	india	india	PROPN
gujaf-248	369	17	.	.	PUNCT
gujaf-248	370	1	corporate	corporate	ADJ
gujaf-248	370	2	governance	governance	NOUN
gujaf-248	370	3	:	:	PUNCT
gujaf-248	370	4	the	the	DET
gujaf-248	370	5	international	international	ADJ
gujaf-248	370	6	journal	journal	NOUN
gujaf-248	370	7	of	of	ADP
gujaf-248	370	8	business	business	NOUN
gujaf-248	370	9	in	in	ADP
gujaf-248	370	10	society	society	NOUN
gujaf-248	370	11	,	,	PUNCT
gujaf-248	370	12	13(1	13(1	NUM
gujaf-248	370	13	)	)	PUNCT
gujaf-248	370	14	,	,	PUNCT
gujaf-248	370	15	88	88	NUM
gujaf-248	370	16	-	-	SYM
gujaf-248	370	17	98	98	NUM
gujaf-248	370	18	.	.	PUNCT
gujaf-248	371	1	lin	lin	PROPN
gujaf-248	371	2	,	,	PUNCT
gujaf-248	371	3	c.	c.	PROPN
gujaf-248	371	4	j.	j.	PROPN
gujaf-248	371	5	(	(	PUNCT
gujaf-248	371	6	2011	2011	NUM
gujaf-248	371	7	)	)	PUNCT
gujaf-248	371	8	.	.	PUNCT
gujaf-248	372	1	an	an	DET
gujaf-248	372	2	examination	examination	NOUN
gujaf-248	372	3	of	of	ADP
gujaf-248	372	4	board	board	NOUN
gujaf-248	372	5	and	and	CCONJ
gujaf-248	372	6	firm	firm	ADJ
gujaf-248	372	7	performance	performance	NOUN
gujaf-248	372	8	:	:	PUNCT
gujaf-248	372	9	evidence	evidence	NOUN
gujaf-248	372	10	from	from	ADP
gujaf-248	372	11	taiwan	taiwan	PROPN
gujaf-248	372	12	.	.	PUNCT
gujaf-248	373	1	international	international	ADJ
gujaf-248	373	2	journal	journal	PROPN
gujaf-248	373	3	of	of	ADP
gujaf-248	373	4	business	business	NOUN
gujaf-248	373	5	and	and	CCONJ
gujaf-248	373	6	finance	finance	NOUN
gujaf-248	373	7	research	research	NOUN
gujaf-248	373	8	,	,	PUNCT
gujaf-248	373	9	5(4	5(4	NUM
gujaf-248	373	10	)	)	PUNCT
gujaf-248	373	11	,	,	PUNCT
gujaf-248	373	12	17	17	NUM
gujaf-248	373	13	-	-	SYM
gujaf-248	373	14	34	34	NUM
gujaf-248	373	15	.	.	PUNCT
gujaf-248	373	16	mak	mak	PROPN
gujaf-248	373	17	,	,	PUNCT
gujaf-248	373	18	y.	y.	PROPN
gujaf-248	373	19	t.	t.	PROPN
gujaf-248	373	20	,	,	PUNCT
gujaf-248	373	21	&	&	CCONJ
gujaf-248	373	22	kusnadi	kusnadi	NOUN
gujaf-248	373	23	,	,	PUNCT
gujaf-248	373	24	y.	y.	PROPN
gujaf-248	373	25	(	(	PUNCT
gujaf-248	373	26	2005	2005	NUM
gujaf-248	373	27	)	)	PUNCT
gujaf-248	373	28	.	.	PUNCT
gujaf-248	374	1	size	size	NOUN
gujaf-248	374	2	really	really	ADV
gujaf-248	374	3	matters	matter	VERB
gujaf-248	374	4	:	:	PUNCT
gujaf-248	374	5	further	further	ADJ
gujaf-248	374	6	evidence	evidence	NOUN
gujaf-248	374	7	on	on	ADP
gujaf-248	374	8	the	the	DET
gujaf-248	374	9	negative	negative	ADJ
gujaf-248	374	10	relationship	relationship	NOUN
gujaf-248	374	11	between	between	ADP
gujaf-248	374	12	board	board	NOUN
gujaf-248	374	13	size	size	NOUN
gujaf-248	374	14	and	and	CCONJ
gujaf-248	374	15	firm	firm	ADJ
gujaf-248	374	16	value	value	NOUN
gujaf-248	374	17	.	.	PUNCT
gujaf-248	375	1	pacific	pacific	ADJ
gujaf-248	375	2	-	-	PUNCT
gujaf-248	375	3	basin	basin	NOUN
gujaf-248	375	4	finance	finance	NOUN
gujaf-248	375	5	journal	journal	NOUN
gujaf-248	375	6	,	,	PUNCT
gujaf-248	375	7	13(3	13(3	NUM
gujaf-248	375	8	)	)	PUNCT
gujaf-248	375	9	,	,	PUNCT
gujaf-248	375	10	301	301	NUM
gujaf-248	375	11	-	-	SYM
gujaf-248	375	12	318	318	NUM
gujaf-248	375	13	.	.	PUNCT
gujaf-248	376	1	mishra	mishra	PROPN
gujaf-248	376	2	,	,	PUNCT
gujaf-248	376	3	s.	s.	PROPN
gujaf-248	376	4	(	(	PUNCT
gujaf-248	376	5	2020	2020	NUM
gujaf-248	376	6	)	)	PUNCT
gujaf-248	376	7	.	.	PUNCT
gujaf-248	377	1	do	do	AUX
gujaf-248	377	2	independent	independent	ADJ
gujaf-248	377	3	directors	director	NOUN
gujaf-248	377	4	improve	improve	VERB
gujaf-248	377	5	firm	firm	ADJ
gujaf-248	377	6	performance	performance	NOUN
gujaf-248	377	7	?	?	PUNCT
gujaf-248	378	1	evidence	evidence	NOUN
gujaf-248	378	2	from	from	ADP
gujaf-248	378	3	india	india	PROPN
gujaf-248	378	4	.	.	PUNCT
gujaf-248	379	1	global	global	ADJ
gujaf-248	379	2	business	business	PROPN
gujaf-248	379	3	review	review	PROPN
gujaf-248	379	4	,	,	PUNCT
gujaf-248	379	5	0972150920917310	0972150920917310	NUM
gujaf-248	379	6	.	.	PUNCT
gujaf-248	380	1	mokhtar	mokhtar	PROPN
gujaf-248	380	2	,	,	PUNCT
gujaf-248	380	3	s.	s.	PROPN
gujaf-248	380	4	m.	m.	PROPN
gujaf-248	380	5	,	,	PUNCT
gujaf-248	380	6	sori	sori	PROPN
gujaf-248	380	7	,	,	PUNCT
gujaf-248	380	8	z.	z.	PROPN
gujaf-248	380	9	m.	m.	PROPN
gujaf-248	380	10	,	,	PUNCT
gujaf-248	380	11	hamid	hamid	PROPN
gujaf-248	380	12	,	,	PUNCT
gujaf-248	380	13	m.	m.	PROPN
gujaf-248	380	14	a.	a.	PROPN
gujaf-248	380	15	a.	a.	PROPN
gujaf-248	380	16	,	,	PUNCT
gujaf-248	380	17	abidin	abidin	PROPN
gujaf-248	380	18	,	,	PUNCT
gujaf-248	380	19	z.	z.	PROPN
gujaf-248	380	20	z.	z.	PROPN
gujaf-248	380	21	,	,	PUNCT
gujaf-248	380	22	nasir	nasir	PROPN
gujaf-248	380	23	,	,	PUNCT
gujaf-248	380	24	a.	a.	NOUN
gujaf-248	380	25	m.	m.	NOUN
gujaf-248	380	26	,	,	PUNCT
gujaf-248	380	27	yaacob	yaacob	PROPN
gujaf-248	380	28	,	,	PUNCT
gujaf-248	380	29	a.	a.	PROPN
gujaf-248	380	30	s.	s.	PROPN
gujaf-248	380	31	,	,	PUNCT
gujaf-248	380	32	&	&	CCONJ
gujaf-248	380	33	mustafa	mustafa	PROPN
gujaf-248	380	34	,	,	PUNCT
gujaf-248	380	35	h.	h.	PROPN
gujaf-248	380	36	(	(	PUNCT
gujaf-248	380	37	2009	2009	NUM
gujaf-248	380	38	)	)	PUNCT
gujaf-248	380	39	.	.	PUNCT
gujaf-248	381	1	corporate	corporate	ADJ
gujaf-248	381	2	governance	governance	NOUN
gujaf-248	381	3	practices	practice	NOUN
gujaf-248	381	4	and	and	CCONJ
gujaf-248	381	5	firms	firm	NOUN
gujaf-248	381	6	’	'	PUNCT
gujaf-248	381	7	performance	performance	NOUN
gujaf-248	381	8	:	:	PUNCT
gujaf-248	381	9	the	the	DET
gujaf-248	381	10	malaysian	malaysian	ADJ
gujaf-248	381	11	case	case	NOUN
gujaf-248	381	12	.	.	PUNCT
gujaf-248	382	1	journal	journal	NOUN
gujaf-248	382	2	of	of	ADP
gujaf-248	382	3	money	money	NOUN
gujaf-248	382	4	,	,	PUNCT
gujaf-248	382	5	investment	investment	NOUN
gujaf-248	382	6	and	and	CCONJ
gujaf-248	382	7	banking	banking	NOUN
gujaf-248	382	8	.	.	PUNCT
gujaf-248	383	1	11	11	NUM
gujaf-248	383	2	,	,	PUNCT
gujaf-248	383	3	45	45	NUM
gujaf-248	383	4	-	-	SYM
gujaf-248	383	5	59	59	NUM
gujaf-248	383	6	.	.	PUNCT
gujaf-248	384	1	naciti	naciti	PROPN
gujaf-248	384	2	,	,	PUNCT
gujaf-248	384	3	v.	v.	PROPN
gujaf-248	384	4	(	(	PUNCT
gujaf-248	384	5	2019	2019	NUM
gujaf-248	384	6	)	)	PUNCT
gujaf-248	384	7	.	.	PUNCT
gujaf-248	385	1	corporate	corporate	ADJ
gujaf-248	385	2	governance	governance	NOUN
gujaf-248	385	3	and	and	CCONJ
gujaf-248	385	4	board	board	NOUN
gujaf-248	385	5	of	of	ADP
gujaf-248	385	6	directors	director	NOUN
gujaf-248	385	7	:	:	PUNCT
gujaf-248	385	8	the	the	DET
gujaf-248	385	9	effect	effect	NOUN
gujaf-248	385	10	of	of	ADP
gujaf-248	385	11	a	a	DET
gujaf-248	385	12	board	board	NOUN
gujaf-248	385	13	composition	composition	NOUN
gujaf-248	385	14	on	on	ADP
gujaf-248	385	15	firm	firm	ADJ
gujaf-248	385	16	sustainability	sustainability	NOUN
gujaf-248	385	17	performance	performance	NOUN
gujaf-248	385	18	.	.	PUNCT
gujaf-248	386	1	journal	journal	NOUN
gujaf-248	386	2	of	of	ADP
gujaf-248	386	3	cleaner	clean	ADJ
gujaf-248	386	4	production	production	NOUN
gujaf-248	386	5	,	,	PUNCT
gujaf-248	386	6	237	237	NUM
gujaf-248	386	7	,	,	PUNCT
gujaf-248	386	8	117727	117727	NUM
gujaf-248	386	9	.	.	PUNCT
gujaf-248	387	1	nicholson	nicholson	PROPN
gujaf-248	387	2	,	,	PUNCT
gujaf-248	387	3	g.	g.	PROPN
gujaf-248	387	4	j.	j.	PROPN
gujaf-248	387	5	,	,	PUNCT
gujaf-248	387	6	&	&	CCONJ
gujaf-248	387	7	kiel	kiel	PROPN
gujaf-248	387	8	,	,	PUNCT
gujaf-248	387	9	g.	g.	PROPN
gujaf-248	387	10	c.	c.	PROPN
gujaf-248	387	11	(	(	PUNCT
gujaf-248	387	12	2007	2007	NUM
gujaf-248	387	13	)	)	PUNCT
gujaf-248	387	14	.	.	PUNCT
gujaf-248	388	1	can	can	AUX
gujaf-248	388	2	directors	director	NOUN
gujaf-248	388	3	impact	impact	VERB
gujaf-248	388	4	performance	performance	NOUN
gujaf-248	388	5	?	?	PUNCT
gujaf-248	389	1	a	a	DET
gujaf-248	389	2	case‐	case‐	NOUN
gujaf-248	389	3	based	base	VERB
gujaf-248	389	4	test	test	NOUN
gujaf-248	389	5	of	of	ADP
gujaf-248	389	6	three	three	NUM
gujaf-248	389	7	theories	theory	NOUN
gujaf-248	389	8	of	of	ADP
gujaf-248	389	9	corporate	corporate	ADJ
gujaf-248	389	10	governance	governance	NOUN
gujaf-248	389	11	.	.	PUNCT
gujaf-248	390	1	corporate	corporate	ADJ
gujaf-248	390	2	governance	governance	NOUN
gujaf-248	390	3	:	:	PUNCT
gujaf-248	390	4	an	an	DET
gujaf-248	390	5	international	international	ADJ
gujaf-248	390	6	review	review	NOUN
gujaf-248	390	7	,	,	PUNCT
gujaf-248	390	8	15(4	15(4	NUM
gujaf-248	390	9	)	)	PUNCT
gujaf-248	390	10	,	,	PUNCT
gujaf-248	390	11	585	585	NUM
gujaf-248	390	12	-	-	SYM
gujaf-248	390	13	608	608	NUM
gujaf-248	390	14	.	.	PUNCT
gujaf-248	391	1	nuhu	nuhu	NOUN
gujaf-248	391	2	,	,	PUNCT
gujaf-248	391	3	m.	m.	NOUN
gujaf-248	391	4	(	(	PUNCT
gujaf-248	391	5	2017	2017	NUM
gujaf-248	391	6	)	)	PUNCT
gujaf-248	391	7	.	.	PUNCT
gujaf-248	392	1	does	do	VERB
gujaf-248	392	2	corporate	corporate	ADJ
gujaf-248	392	3	governance	governance	NOUN
gujaf-248	392	4	matter	matter	NOUN
gujaf-248	392	5	?	?	PUNCT
gujaf-248	393	1	issues	issue	NOUN
gujaf-248	393	2	and	and	CCONJ
gujaf-248	393	3	challenges	challenge	NOUN
gujaf-248	393	4	of	of	ADP
gujaf-248	393	5	the	the	DET
gujaf-248	393	6	code	code	NOUN
gujaf-248	393	7	of	of	ADP
gujaf-248	393	8	bestpractices	bestpractice	NOUN
gujaf-248	393	9	in	in	ADP
gujaf-248	393	10	nigeria	nigeria	PROPN
gujaf-248	393	11	.	.	PUNCT
gujaf-248	394	1	journal	journal	PROPN
gujaf-248	394	2	of	of	ADP
gujaf-248	394	3	business	business	NOUN
gujaf-248	394	4	and	and	CCONJ
gujaf-248	394	5	retail	retail	ADJ
gujaf-248	394	6	management	management	NOUN
gujaf-248	394	7	research	research	NOUN
gujaf-248	394	8	,	,	PUNCT
gujaf-248	394	9	11(3	11(3	NUM
gujaf-248	394	10	)	)	PUNCT
gujaf-248	394	11	.	.	PUNCT
gujaf-248	395	1	oyedokun	oyedokun	PROPN
gujaf-248	395	2	,	,	PUNCT
gujaf-248	395	3	g.	g.	PROPN
gujaf-248	395	4	o.	o.	PROPN
gujaf-248	395	5	(	(	PUNCT
gujaf-248	395	6	2019	2019	NUM
gujaf-248	395	7	)	)	PUNCT
gujaf-248	395	8	.	.	PUNCT
gujaf-248	396	1	board	board	NOUN
gujaf-248	396	2	characteristics	characteristic	NOUN
gujaf-248	396	3	and	and	CCONJ
gujaf-248	396	4	financial	financial	ADJ
gujaf-248	396	5	performance	performance	NOUN
gujaf-248	396	6	of	of	ADP
gujaf-248	396	7	commercial	commercial	ADJ
gujaf-248	396	8	banks	bank	NOUN
gujaf-248	396	9	in	in	ADP
gujaf-248	396	10	nigeria	nigeria	PROPN
gujaf-248	396	11	.	.	PUNCT
gujaf-248	397	1	in	in	ADP
gujaf-248	397	2	board	board	NOUN
gujaf-248	397	3	characteristics	characteristic	NOUN
gujaf-248	397	4	and	and	CCONJ
gujaf-248	397	5	financial	financial	ADJ
gujaf-248	397	6	performance	performance	NOUN
gujaf-248	397	7	of	of	ADP
gujaf-248	397	8	commercial	commercial	ADJ
gujaf-248	397	9	banks	bank	NOUN
gujaf-248	397	10	in	in	ADP
gujaf-248	397	11	nigeria	nigeria	PROPN
gujaf-248	397	12	:	:	PUNCT
gujaf-248	397	13	oyedokun	oyedokun	NOUN
gujaf-248	397	14	,	,	PUNCT
gujaf-248	397	15	go	go	VERB
gujaf-248	397	16	.	.	PUNCT
gujaf-248	398	1	oyedokun	oyedokun	NOUN
gujaf-248	398	2	,	,	PUNCT
gujaf-248	398	3	g.	g.	PROPN
gujaf-248	398	4	o.	o.	PROPN
gujaf-248	398	5	(	(	PUNCT
gujaf-248	398	6	2019	2019	NUM
gujaf-248	398	7	)	)	PUNCT
gujaf-248	398	8	.	.	PUNCT
gujaf-248	399	1	board	board	NOUN
gujaf-248	399	2	characteristics	characteristic	NOUN
gujaf-248	399	3	and	and	CCONJ
gujaf-248	399	4	financial	financial	ADJ
gujaf-248	399	5	performance	performance	NOUN
gujaf-248	399	6	of	of	ADP
gujaf-248	399	7	commercial	commercial	ADJ
gujaf-248	399	8	banks	bank	NOUN
gujaf-248	399	9	in	in	ADP
gujaf-248	399	10	nigeria	nigeria	PROPN
gujaf-248	399	11	.	.	PUNCT
gujaf-248	400	1	in	in	ADP
gujaf-248	400	2	board	board	NOUN
gujaf-248	400	3	characteristics	characteristic	NOUN
gujaf-248	400	4	and	and	CCONJ
gujaf-248	400	5	financial	financial	ADJ
gujaf-248	400	6	performance	performance	NOUN
gujaf-248	400	7	of	of	ADP
gujaf-248	400	8	commercial	commercial	ADJ
gujaf-248	400	9	banks	bank	NOUN
gujaf-248	400	10	in	in	ADP
gujaf-248	400	11	nigeria	nigeria	PROPN
gujaf-248	400	12	:	:	PUNCT
gujaf-248	400	13	oyedokun	oyedokun	NOUN
gujaf-248	400	14	,	,	PUNCT
gujaf-248	400	15	go	go	VERB
gujaf-248	400	16	.	.	PUNCT
gujaf-248	401	1	paul	paul	PROPN
gujaf-248	401	2	,	,	PUNCT
gujaf-248	401	3	a.	a.	PROPN
gujaf-248	401	4	,	,	PUNCT
gujaf-248	401	5	friday	friday	PROPN
gujaf-248	401	6	,	,	PUNCT
gujaf-248	401	7	o.	o.	PROPN
gujaf-248	401	8	,	,	PUNCT
gujaf-248	401	9	&	&	CCONJ
gujaf-248	401	10	godwin	godwin	PROPN
gujaf-248	401	11	,	,	PUNCT
gujaf-248	401	12	o.	o.	INTJ
gujaf-248	401	13	(	(	PUNCT
gujaf-248	401	14	2011	2011	NUM
gujaf-248	401	15	)	)	PUNCT
gujaf-248	401	16	.	.	PUNCT
gujaf-248	402	1	board	board	NOUN
gujaf-248	402	2	composition	composition	NOUN
gujaf-248	402	3	and	and	CCONJ
gujaf-248	402	4	corporate	corporate	ADJ
gujaf-248	402	5	performance	performance	NOUN
gujaf-248	402	6	:	:	PUNCT
gujaf-248	402	7	an	an	DET
gujaf-248	402	8	analysis	analysis	NOUN
gujaf-248	402	9	of	of	ADP
gujaf-248	402	10	evidence	evidence	NOUN
gujaf-248	402	11	from	from	ADP
gujaf-248	402	12	nigeria	nigeria	PROPN
gujaf-248	402	13	.	.	PUNCT
gujaf-248	403	1	management	management	NOUN
gujaf-248	403	2	,	,	PUNCT
gujaf-248	403	3	2(4	2(4	NUM
gujaf-248	403	4	)	)	PUNCT
gujaf-248	403	5	,	,	PUNCT
gujaf-248	403	6	64	64	NUM
gujaf-248	403	7	-	-	SYM
gujaf-248	403	8	73	73	NUM
gujaf-248	403	9	.	.	PUNCT
gujaf-248	404	1	ranasinghe	ranasinghe	PROPN
gujaf-248	404	2	,	,	PUNCT
gujaf-248	404	3	d.	d.	PROPN
gujaf-248	404	4	n.	n.	PROPN
gujaf-248	404	5	(	(	PUNCT
gujaf-248	404	6	2010	2010	NUM
gujaf-248	404	7	)	)	PUNCT
gujaf-248	404	8	.	.	PUNCT
gujaf-248	405	1	composition	composition	NOUN
gujaf-248	405	2	and	and	CCONJ
gujaf-248	405	3	configuration	configuration	NOUN
gujaf-248	405	4	of	of	ADP
gujaf-248	405	5	the	the	DET
gujaf-248	405	6	board	board	NOUN
gujaf-248	405	7	and	and	CCONJ
gujaf-248	405	8	firm	firm	ADJ
gujaf-248	405	9	performance	performance	NOUN
gujaf-248	405	10	.	.	PUNCT
gujaf-248	406	1	rashid	rashid	PROPN
gujaf-248	406	2	,	,	PUNCT
gujaf-248	406	3	a.	a.	NOUN
gujaf-248	406	4	(	(	PUNCT
gujaf-248	406	5	2013	2013	NUM
gujaf-248	406	6	)	)	PUNCT
gujaf-248	406	7	.	.	PUNCT
gujaf-248	407	1	corporate	corporate	ADJ
gujaf-248	407	2	governance	governance	NOUN
gujaf-248	407	3	,	,	PUNCT
gujaf-248	407	4	executive	executive	ADJ
gujaf-248	407	5	pay	pay	NOUN
gujaf-248	407	6	and	and	CCONJ
gujaf-248	407	7	firm	firm	ADJ
gujaf-248	407	8	performance	performance	NOUN
gujaf-248	407	9	:	:	PUNCT
gujaf-248	407	10	evidence	evidence	NOUN
gujaf-248	407	11	from	from	ADP
gujaf-248	407	12	bangladesh	bangladesh	PROPN
gujaf-248	407	13	.	.	PUNCT
gujaf-248	408	1	international	international	ADJ
gujaf-248	408	2	journal	journal	PROPN
gujaf-248	408	3	of	of	ADP
gujaf-248	408	4	management	management	NOUN
gujaf-248	408	5	,	,	PUNCT
gujaf-248	408	6	30(2	30(2	NUM
gujaf-248	408	7	)	)	PUNCT
gujaf-248	408	8	,	,	PUNCT
gujaf-248	408	9	556	556	X
gujaf-248	408	10	.	.	PUNCT
gujaf-248	408	11	rhoades	rhoade	NOUN
gujaf-248	408	12	,	,	PUNCT
gujaf-248	408	13	d.	d.	PROPN
gujaf-248	408	14	l.	l.	PROPN
gujaf-248	408	15	,	,	PUNCT
gujaf-248	408	16	rechner	rechner	NOUN
gujaf-248	408	17	,	,	PUNCT
gujaf-248	408	18	p.	p.	PROPN
gujaf-248	408	19	l.	l.	PROPN
gujaf-248	408	20	,	,	PUNCT
gujaf-248	408	21	&	&	CCONJ
gujaf-248	408	22	sundaramurthy	sundaramurthy	ADJ
gujaf-248	408	23	,	,	PUNCT
gujaf-248	408	24	c.	c.	PROPN
gujaf-248	408	25	(	(	PUNCT
gujaf-248	408	26	2000	2000	NUM
gujaf-248	408	27	)	)	PUNCT
gujaf-248	408	28	.	.	PUNCT
gujaf-248	409	1	board	board	NOUN
gujaf-248	409	2	composition	composition	NOUN
gujaf-248	409	3	and	and	CCONJ
gujaf-248	409	4	17	17	NUM
gujaf-248	409	5	financial	financial	ADJ
gujaf-248	409	6	performance	performance	NOUN
gujaf-248	409	7	:	:	PUNCT
gujaf-248	409	8	a	a	DET
gujaf-248	409	9	meta	meta	ADJ
gujaf-248	409	10	-	-	PUNCT
gujaf-248	409	11	analysis	analysis	NOUN
gujaf-248	409	12	of	of	ADP
gujaf-248	409	13	the	the	DET
gujaf-248	409	14	influence	influence	NOUN
gujaf-248	409	15	of	of	ADP
gujaf-248	409	16	outside	outside	ADJ
gujaf-248	409	17	directors	director	NOUN
gujaf-248	409	18	.	.	PUNCT
gujaf-248	410	1	journal	journal	PROPN
gujaf-248	410	2	of	of	ADP
gujaf-248	410	3	managerial	managerial	ADJ
gujaf-248	410	4	issues	issue	NOUN
gujaf-248	410	5	,	,	PUNCT
gujaf-248	410	6	76	76	NUM
gujaf-248	410	7	-	-	SYM
gujaf-248	410	8	91	91	NUM
gujaf-248	410	9	.	.	PUNCT
gujaf-248	411	1	roberts	roberts	PROPN
gujaf-248	411	2	,	,	PUNCT
gujaf-248	411	3	j.	j.	PROPN
gujaf-248	411	4	,	,	PUNCT
gujaf-248	411	5	mcnulty	mcnulty	PROPN
gujaf-248	411	6	,	,	PUNCT
gujaf-248	411	7	t.	t.	PROPN
gujaf-248	411	8	,	,	PUNCT
gujaf-248	411	9	&	&	CCONJ
gujaf-248	411	10	stiles	stiles	PROPN
gujaf-248	411	11	,	,	PUNCT
gujaf-248	411	12	p.	p.	NOUN
gujaf-248	411	13	(	(	PUNCT
gujaf-248	411	14	2005	2005	NUM
gujaf-248	411	15	)	)	PUNCT
gujaf-248	411	16	.	.	PUNCT
gujaf-248	412	1	beyond	beyond	ADP
gujaf-248	412	2	agency	agency	NOUN
gujaf-248	412	3	conceptions	conception	NOUN
gujaf-248	412	4	of	of	ADP
gujaf-248	412	5	the	the	DET
gujaf-248	412	6	work	work	NOUN
gujaf-248	412	7	of	of	ADP
gujaf-248	412	8	the	the	DET
gujaf-248	412	9	non‐executive	non‐executive	ADJ
gujaf-248	412	10	director	director	NOUN
gujaf-248	412	11	:	:	PUNCT
gujaf-248	412	12	creating	create	VERB
gujaf-248	412	13	accountability	accountability	NOUN
gujaf-248	412	14	in	in	ADP
gujaf-248	412	15	the	the	DET
gujaf-248	412	16	boardroom	boardroom	NOUN
gujaf-248	412	17	.	.	PUNCT
gujaf-248	413	1	british	british	ADJ
gujaf-248	413	2	journal	journal	PROPN
gujaf-248	413	3	of	of	ADP
gujaf-248	413	4	management	management	NOUN
gujaf-248	413	5	,	,	PUNCT
gujaf-248	413	6	16	16	NUM
gujaf-248	413	7	,	,	PUNCT
gujaf-248	413	8	s5	s5	NOUN
gujaf-248	413	9	-	-	PUNCT
gujaf-248	413	10	s26	s26	PROPN
gujaf-248	413	11	.	.	PUNCT
gujaf-248	414	1	romano	romano	NOUN
gujaf-248	414	2	,	,	PUNCT
gujaf-248	414	3	g.	g.	PROPN
gujaf-248	414	4	,	,	PUNCT
gujaf-248	414	5	ferretti	ferretti	PROPN
gujaf-248	414	6	,	,	PUNCT
gujaf-248	414	7	p.	p.	PROPN
gujaf-248	414	8	,	,	PUNCT
gujaf-248	414	9	&	&	CCONJ
gujaf-248	414	10	rigolini	rigolini	PROPN
gujaf-248	414	11	,	,	PUNCT
gujaf-248	414	12	a.	a.	NOUN
gujaf-248	414	13	(	(	PUNCT
gujaf-248	414	14	2012	2012	NUM
gujaf-248	414	15	,	,	PUNCT
gujaf-248	414	16	september	september	PROPN
gujaf-248	414	17	)	)	PUNCT
gujaf-248	414	18	.	.	PUNCT
gujaf-248	415	1	corporate	corporate	ADJ
gujaf-248	415	2	governance	governance	NOUN
gujaf-248	415	3	and	and	CCONJ
gujaf-248	415	4	performance	performance	NOUN
gujaf-248	415	5	in	in	ADP
gujaf-248	415	6	italian	italian	ADJ
gujaf-248	415	7	banking	banking	NOUN
gujaf-248	415	8	groups	group	NOUN
gujaf-248	415	9	.	.	PUNCT
gujaf-248	416	1	in	in	ADP
gujaf-248	416	2	paper	paper	NOUN
gujaf-248	416	3	to	to	PART
gujaf-248	416	4	be	be	AUX
gujaf-248	416	5	presented	present	VERB
gujaf-248	416	6	at	at	ADP
gujaf-248	416	7	the	the	DET
gujaf-248	416	8	international	international	ADJ
gujaf-248	416	9	conference	conference	NOUN
gujaf-248	416	10	(	(	PUNCT
gujaf-248	416	11	pp	pp	ADJ
gujaf-248	416	12	.	.	PUNCT
gujaf-248	417	1	1	1	NUM
gujaf-248	417	2	-	-	SYM
gujaf-248	417	3	35	35	NUM
gujaf-248	417	4	)	)	PUNCT
gujaf-248	417	5	.	.	PUNCT
gujaf-248	418	1	sanda	sanda	NOUN
gujaf-248	418	2	,	,	PUNCT
gujaf-248	418	3	a.	a.	NOUN
gujaf-248	418	4	u.	u.	PROPN
gujaf-248	418	5	,	,	PUNCT
gujaf-248	418	6	mikailu	mikailu	PROPN
gujaf-248	418	7	,	,	PUNCT
gujaf-248	418	8	a.	a.	NOUN
gujaf-248	418	9	s.	s.	PROPN
gujaf-248	418	10	,	,	PUNCT
gujaf-248	418	11	&	&	CCONJ
gujaf-248	418	12	garba	garba	PROPN
gujaf-248	418	13	,	,	PUNCT
gujaf-248	418	14	t.	t.	PROPN
gujaf-248	418	15	(	(	PUNCT
gujaf-248	418	16	2010	2010	NUM
gujaf-248	418	17	)	)	PUNCT
gujaf-248	418	18	.	.	PUNCT
gujaf-248	419	1	corporate	corporate	ADJ
gujaf-248	419	2	governance	governance	NOUN
gujaf-248	419	3	mechanisms	mechanism	NOUN
gujaf-248	419	4	and	and	CCONJ
gujaf-248	419	5	firms	firm	NOUN
gujaf-248	419	6	'	'	PART
gujaf-248	419	7	financial	financial	ADJ
gujaf-248	419	8	performance	performance	NOUN
gujaf-248	419	9	in	in	ADP
gujaf-248	419	10	nigeria	nigeria	PROPN
gujaf-248	419	11	.	.	PUNCT
gujaf-248	420	1	afro	afro	NOUN
gujaf-248	420	2	-	-	PUNCT
gujaf-248	420	3	asian	asian	ADJ
gujaf-248	420	4	journal	journal	NOUN
gujaf-248	420	5	of	of	ADP
gujaf-248	420	6	finance	finance	NOUN
gujaf-248	420	7	and	and	CCONJ
gujaf-248	420	8	accounting	accounting	NOUN
gujaf-248	420	9	,	,	PUNCT
gujaf-248	420	10	2(1	2(1	NUM
gujaf-248	420	11	)	)	PUNCT
gujaf-248	420	12	,	,	PUNCT
gujaf-248	420	13	22	22	NUM
gujaf-248	420	14	-	-	SYM
gujaf-248	420	15	39	39	NUM
gujaf-248	420	16	.	.	PUNCT
gujaf-248	421	1	shungu	shungu	NOUN
gujaf-248	421	2	,	,	PUNCT
gujaf-248	421	3	p.	p.	NOUN
gujaf-248	421	4	,	,	PUNCT
gujaf-248	421	5	ngirande	ngirande	PROPN
gujaf-248	421	6	,	,	PUNCT
gujaf-248	421	7	h.	h.	PROPN
gujaf-248	421	8	,	,	PUNCT
gujaf-248	421	9	&	&	CCONJ
gujaf-248	421	10	ndlovu	ndlovu	PROPN
gujaf-248	421	11	,	,	PUNCT
gujaf-248	421	12	g.	g.	PROPN
gujaf-248	421	13	(	(	PUNCT
gujaf-248	421	14	2014	2014	NUM
gujaf-248	421	15	)	)	PUNCT
gujaf-248	421	16	.	.	PUNCT
gujaf-248	422	1	impact	impact	NOUN
gujaf-248	422	2	of	of	ADP
gujaf-248	422	3	corporate	corporate	ADJ
gujaf-248	422	4	governance	governance	NOUN
gujaf-248	422	5	on	on	ADP
gujaf-248	422	6	the	the	DET
gujaf-248	422	7	performance	performance	NOUN
gujaf-248	422	8	of	of	ADP
gujaf-248	422	9	commercial	commercial	ADJ
gujaf-248	422	10	banks	bank	NOUN
gujaf-248	422	11	in	in	ADP
gujaf-248	422	12	zimbabwe	zimbabwe	PROPN
gujaf-248	422	13	.	.	PUNCT
gujaf-248	423	1	mediterranean	mediterranean	PROPN
gujaf-248	423	2	journal	journal	PROPN
gujaf-248	423	3	of	of	ADP
gujaf-248	423	4	social	social	ADJ
gujaf-248	423	5	sciences	science	NOUN
gujaf-248	423	6	,	,	PUNCT
gujaf-248	423	7	5(15	5(15	NUM
gujaf-248	423	8	)	)	PUNCT
gujaf-248	423	9	,	,	PUNCT
gujaf-248	423	10	93	93	NUM
gujaf-248	423	11	.	.	PUNCT
gujaf-248	424	1	swamy	swamy	PROPN
gujaf-248	424	2	,	,	PUNCT
gujaf-248	424	3	v.	v.	PROPN
gujaf-248	424	4	(	(	PUNCT
gujaf-248	424	5	2011	2011	NUM
gujaf-248	424	6	)	)	PUNCT
gujaf-248	424	7	.	.	PUNCT
gujaf-248	425	1	corporate	corporate	ADJ
gujaf-248	425	2	governance	governance	NOUN
gujaf-248	425	3	and	and	CCONJ
gujaf-248	425	4	firm	firm	ADJ
gujaf-248	425	5	performance	performance	NOUN
gujaf-248	425	6	in	in	ADP
gujaf-248	425	7	unlisted	unlisted	ADJ
gujaf-248	425	8	family	family	NOUN
gujaf-248	425	9	owned	own	VERB
gujaf-248	425	10	firms	firm	NOUN
gujaf-248	425	11	.	.	PUNCT
gujaf-248	426	1	international	international	ADJ
gujaf-248	426	2	journal	journal	PROPN
gujaf-248	426	3	of	of	ADP
gujaf-248	426	4	business	business	NOUN
gujaf-248	426	5	insights	insight	NOUN
gujaf-248	426	6	&	&	CCONJ
gujaf-248	426	7	transformation	transformation	NOUN
gujaf-248	426	8	,	,	PUNCT
gujaf-248	426	9	4(2	4(2	NUM
gujaf-248	426	10	)	)	PUNCT
gujaf-248	426	11	.	.	PUNCT
gujaf-248	427	1	trabelsi	trabelsi	PROPN
gujaf-248	427	2	,	,	PUNCT
gujaf-248	427	3	m.	m.	NOUN
gujaf-248	427	4	a.	a.	NOUN
gujaf-248	427	5	(	(	PUNCT
gujaf-248	427	6	2010	2010	NUM
gujaf-248	427	7	)	)	PUNCT
gujaf-248	427	8	.	.	PUNCT
gujaf-248	428	1	governance	governance	NOUN
gujaf-248	428	2	and	and	CCONJ
gujaf-248	428	3	performance	performance	NOUN
gujaf-248	428	4	of	of	ADP
gujaf-248	428	5	tunisian	tunisian	ADJ
gujaf-248	428	6	banks	bank	NOUN
gujaf-248	428	7	.	.	PUNCT
gujaf-248	429	1	international	international	ADJ
gujaf-248	429	2	journal	journal	PROPN
gujaf-248	429	3	of	of	ADP
gujaf-248	429	4	economics	economic	NOUN
gujaf-248	429	5	and	and	CCONJ
gujaf-248	429	6	finance	finance	NOUN
gujaf-248	429	7	,	,	PUNCT
gujaf-248	429	8	2(3	2(3	NUM
gujaf-248	429	9	)	)	PUNCT
gujaf-248	429	10	.	.	PUNCT
gujaf-248	430	1	uadiale	uadiale	PROPN
gujaf-248	430	2	,	,	PUNCT
gujaf-248	430	3	o.m	o.m	PROPN
gujaf-248	430	4	.	.	PUNCT
gujaf-248	430	5	(	(	PUNCT
gujaf-248	430	6	2010	2010	NUM
gujaf-248	430	7	)	)	PUNCT
gujaf-248	430	8	.	.	PUNCT
gujaf-248	431	1	the	the	DET
gujaf-248	431	2	impact	impact	NOUN
gujaf-248	431	3	of	of	ADP
gujaf-248	431	4	board	board	NOUN
gujaf-248	431	5	structure	structure	NOUN
gujaf-248	431	6	on	on	ADP
gujaf-248	431	7	corporate	corporate	ADJ
gujaf-248	431	8	financial	financial	ADJ
gujaf-248	431	9	performance	performance	NOUN
gujaf-248	431	10	in	in	ADP
gujaf-248	431	11	nigeria	nigeria	PROPN
gujaf-248	431	12	.	.	PUNCT
gujaf-248	432	1	ujunwa	ujunwa	PROPN
gujaf-248	432	2	,	,	PUNCT
gujaf-248	432	3	a.	a.	NOUN
gujaf-248	432	4	(	(	PUNCT
gujaf-248	432	5	2012	2012	NUM
gujaf-248	432	6	)	)	PUNCT
gujaf-248	432	7	.	.	PUNCT
gujaf-248	433	1	board	board	NOUN
gujaf-248	433	2	characteristics	characteristic	NOUN
gujaf-248	433	3	and	and	CCONJ
gujaf-248	433	4	the	the	DET
gujaf-248	433	5	financial	financial	ADJ
gujaf-248	433	6	performance	performance	NOUN
gujaf-248	433	7	of	of	ADP
gujaf-248	433	8	nigerian	nigerian	ADJ
gujaf-248	433	9	quoted	quote	VERB
gujaf-248	433	10	firms	firm	NOUN
gujaf-248	433	11	.	.	PUNCT
gujaf-248	434	1	corporate	corporate	ADJ
gujaf-248	434	2	governance	governance	NOUN
gujaf-248	434	3	:	:	PUNCT
gujaf-248	434	4	the	the	DET
gujaf-248	434	5	international	international	ADJ
gujaf-248	434	6	journal	journal	NOUN
gujaf-248	434	7	of	of	ADP
gujaf-248	434	8	business	business	NOUN
gujaf-248	434	9	in	in	ADP
gujaf-248	434	10	society	society	NOUN
gujaf-248	434	11	,	,	PUNCT
gujaf-248	434	12	12(5	12(5	NUM
gujaf-248	434	13	)	)	PUNCT
gujaf-248	434	14	,	,	PUNCT
gujaf-248	434	15	656	656	NUM
gujaf-248	434	16	-	-	SYM
gujaf-248	434	17	674	674	NUM
gujaf-248	434	18	.	.	PUNCT
gujaf-248	435	1	vancil	vancil	PROPN
gujaf-248	435	2	,	,	PUNCT
gujaf-248	435	3	r.	r.	PROPN
gujaf-248	435	4	1987	1987	NUM
gujaf-248	435	5	.	.	PUNCT
gujaf-248	436	1	passing	pass	VERB
gujaf-248	436	2	the	the	DET
gujaf-248	436	3	baton	baton	NOUN
gujaf-248	436	4	:	:	PUNCT
gujaf-248	436	5	managing	manage	VERB
gujaf-248	436	6	the	the	DET
gujaf-248	436	7	process	process	NOUN
gujaf-248	436	8	of	of	ADP
gujaf-248	436	9	ceo	ceo	NOUN
gujaf-248	436	10	succession	succession	NOUN
gujaf-248	436	11	.	.	PUNCT
gujaf-248	437	1	boston	boston	PROPN
gujaf-248	437	2	:	:	PUNCT
gujaf-248	437	3	harvard	harvard	PROPN
gujaf-248	437	4	business	business	PROPN
gujaf-248	437	5	school	school	PROPN
gujaf-248	437	6	press	press	NOUN
gujaf-248	437	7	.	.	PUNCT
gujaf-248	438	1	vo	vo	PROPN
gujaf-248	438	2	,	,	PUNCT
gujaf-248	438	3	d.	d.	PROPN
gujaf-248	438	4	,	,	PUNCT
gujaf-248	438	5	&	&	CCONJ
gujaf-248	438	6	phan	phan	PROPN
gujaf-248	438	7	,	,	PUNCT
gujaf-248	438	8	t.	t.	PROPN
gujaf-248	438	9	(	(	PUNCT
gujaf-248	438	10	2013	2013	NUM
gujaf-248	438	11	)	)	PUNCT
gujaf-248	438	12	.	.	PUNCT
gujaf-248	439	1	corporate	corporate	ADJ
gujaf-248	439	2	governance	governance	NOUN
gujaf-248	439	3	and	and	CCONJ
gujaf-248	439	4	firm	firm	ADJ
gujaf-248	439	5	performance	performance	NOUN
gujaf-248	439	6	:	:	PUNCT
gujaf-248	439	7	empirical	empirical	ADJ
gujaf-248	439	8	evidence	evidence	NOUN
gujaf-248	439	9	from	from	ADP
gujaf-248	439	10	vietnam	vietnam	PROPN
gujaf-248	439	11	.	.	PUNCT
gujaf-248	440	1	journal	journal	PROPN
gujaf-248	440	2	of	of	ADP
gujaf-248	440	3	economic	economic	ADJ
gujaf-248	440	4	development	development	NOUN
gujaf-248	440	5	,	,	PUNCT
gujaf-248	440	6	7(1	7(1	NUM
gujaf-248	440	7	)	)	PUNCT
gujaf-248	440	8	,	,	PUNCT
gujaf-248	440	9	62	62	NUM
gujaf-248	440	10	-	-	SYM
gujaf-248	440	11	78	78	NUM
gujaf-248	440	12	.	.	PUNCT