id	sid	tid	token	lemma	pos
gujaf-252	1	1	i	i	PRON
gujaf-252	1	2	gusau	gusau	PROPN
gujaf-252	1	3	journal	journal	NOUN
gujaf-252	1	4	of	of	ADP
gujaf-252	1	5	accounting	accounting	NOUN
gujaf-252	1	6	and	and	CCONJ
gujaf-252	1	7	finance	finance	NOUN
gujaf-252	1	8	(	(	PUNCT
gujaf-252	1	9	gujaf	gujaf	NOUN
gujaf-252	1	10	)	)	PUNCT
gujaf-252	1	11	vol	vol	NOUN
gujaf-252	1	12	.	.	NOUN
gujaf-252	1	13	4	4	NUM
gujaf-252	1	14	issue	issue	NOUN
gujaf-252	1	15	2	2	NUM
gujaf-252	1	16	,	,	PUNCT
gujaf-252	1	17	october	october	PROPN
gujaf-252	1	18	,	,	PUNCT
gujaf-252	1	19	2023	2023	NUM
gujaf-252	1	20	issn	issn	X
gujaf-252	1	21	:	:	PUNCT
gujaf-252	1	22	2756	2756	NUM
gujaf-252	1	23	-	-	PUNCT
gujaf-252	1	24	665x	665x	NOUN
gujaf-252	1	25	a	a	DET
gujaf-252	1	26	publication	publication	NOUN
gujaf-252	1	27	of	of	ADP
gujaf-252	1	28	department	department	NOUN
gujaf-252	1	29	of	of	ADP
gujaf-252	1	30	accounting	accounting	NOUN
gujaf-252	1	31	and	and	CCONJ
gujaf-252	1	32	finance	finance	NOUN
gujaf-252	1	33	,	,	PUNCT
gujaf-252	1	34	faculty	faculty	NOUN
gujaf-252	1	35	of	of	ADP
gujaf-252	1	36	management	management	NOUN
gujaf-252	1	37	and	and	CCONJ
gujaf-252	1	38	social	social	ADJ
gujaf-252	1	39	sciences	science	NOUN
gujaf-252	1	40	,	,	PUNCT
gujaf-252	1	41	federal	federal	ADJ
gujaf-252	1	42	university	university	NOUN
gujaf-252	1	43	gusau	gusau	NOUN
gujaf-252	1	44	,	,	PUNCT
gujaf-252	1	45	zamfara	zamfara	PROPN
gujaf-252	1	46	state	state	PROPN
gujaf-252	1	47	-nigeria	-nigeria	PROPN
gujaf-252	1	48	ii	ii	PROPN
gujaf-252	1	49	©	©	PROPN
gujaf-252	1	50	department	department	PROPN
gujaf-252	1	51	of	of	ADP
gujaf-252	1	52	accounting	accounting	NOUN
gujaf-252	1	53	and	and	CCONJ
gujaf-252	1	54	finance	finance	NOUN
gujaf-252	1	55	,	,	PUNCT
gujaf-252	1	56	2023	2023	NUM
gujaf-252	1	57	vol	vol	NOUN
gujaf-252	1	58	.	.	NOUN
gujaf-252	1	59	4	4	NUM
gujaf-252	1	60	issue	issue	NOUN
gujaf-252	1	61	2	2	NUM
gujaf-252	1	62	october	october	PROPN
gujaf-252	1	63	,	,	PUNCT
gujaf-252	1	64	2023	2023	NUM
gujaf-252	1	65	issn	issn	X
gujaf-252	1	66	:	:	PUNCT
gujaf-252	1	67	2756	2756	NUM
gujaf-252	1	68	-	-	PUNCT
gujaf-252	1	69	665x	665x	NOUN
gujaf-252	1	70	a	a	DET
gujaf-252	1	71	publication	publication	NOUN
gujaf-252	1	72	of	of	ADP
gujaf-252	1	73	department	department	NOUN
gujaf-252	1	74	of	of	ADP
gujaf-252	1	75	accounting	accounting	NOUN
gujaf-252	1	76	and	and	CCONJ
gujaf-252	1	77	finance	finance	NOUN
gujaf-252	1	78	,	,	PUNCT
gujaf-252	1	79	faculty	faculty	NOUN
gujaf-252	1	80	of	of	ADP
gujaf-252	1	81	management	management	NOUN
gujaf-252	1	82	and	and	CCONJ
gujaf-252	1	83	social	social	ADJ
gujaf-252	1	84	sciences	science	NOUN
gujaf-252	1	85	,	,	PUNCT
gujaf-252	1	86	federal	federal	ADJ
gujaf-252	1	87	university	university	NOUN
gujaf-252	1	88	gusau	gusau	NOUN
gujaf-252	1	89	,	,	PUNCT
gujaf-252	1	90	zamfara	zamfara	PROPN
gujaf-252	1	91	state	state	NOUN
gujaf-252	1	92	-nigeria	-nigeria	PROPN
gujaf-252	1	93	all	all	DET
gujaf-252	1	94	rights	right	NOUN
gujaf-252	1	95	reserved	reserve	VERB
gujaf-252	1	96	except	except	SCONJ
gujaf-252	1	97	for	for	ADP
gujaf-252	1	98	academic	academic	ADJ
gujaf-252	1	99	purposes	purpose	NOUN
gujaf-252	1	100	no	no	DET
gujaf-252	1	101	part	part	NOUN
gujaf-252	1	102	or	or	CCONJ
gujaf-252	1	103	whole	whole	NOUN
gujaf-252	1	104	of	of	ADP
gujaf-252	1	105	this	this	DET
gujaf-252	1	106	publication	publication	NOUN
gujaf-252	1	107	is	be	AUX
gujaf-252	1	108	allowed	allow	VERB
gujaf-252	1	109	to	to	PART
gujaf-252	1	110	be	be	AUX
gujaf-252	1	111	reproduced	reproduce	VERB
gujaf-252	1	112	,	,	PUNCT
gujaf-252	1	113	stored	store	VERB
gujaf-252	1	114	in	in	ADP
gujaf-252	1	115	a	a	DET
gujaf-252	1	116	retrieval	retrieval	NOUN
gujaf-252	1	117	system	system	NOUN
gujaf-252	1	118	or	or	CCONJ
gujaf-252	1	119	transmitted	transmit	VERB
gujaf-252	1	120	in	in	ADP
gujaf-252	1	121	any	any	DET
gujaf-252	1	122	form	form	NOUN
gujaf-252	1	123	or	or	CCONJ
gujaf-252	1	124	by	by	ADP
gujaf-252	1	125	any	any	DET
gujaf-252	1	126	means	mean	NOUN
gujaf-252	1	127	be	be	AUX
gujaf-252	1	128	it	it	PRON
gujaf-252	1	129	mechanical	mechanical	ADJ
gujaf-252	1	130	,	,	PUNCT
gujaf-252	1	131	electrical	electrical	ADJ
gujaf-252	1	132	,	,	PUNCT
gujaf-252	1	133	photocopying	photocopying	NOUN
gujaf-252	1	134	,	,	PUNCT
gujaf-252	1	135	recording	recording	NOUN
gujaf-252	1	136	or	or	CCONJ
gujaf-252	1	137	otherwise	otherwise	ADV
gujaf-252	1	138	,	,	PUNCT
gujaf-252	1	139	without	without	ADP
gujaf-252	1	140	prior	prior	ADJ
gujaf-252	1	141	permission	permission	NOUN
gujaf-252	1	142	of	of	ADP
gujaf-252	1	143	the	the	DET
gujaf-252	1	144	copyright	copyright	NOUN
gujaf-252	1	145	owner	owner	NOUN
gujaf-252	1	146	.	.	PUNCT
gujaf-252	2	1	published	publish	VERB
gujaf-252	2	2	and	and	CCONJ
gujaf-252	2	3	printed	print	VERB
gujaf-252	2	4	by	by	ADP
gujaf-252	2	5	:	:	PUNCT
gujaf-252	2	6	ahmadu	ahmadu	PROPN
gujaf-252	2	7	bello	bello	PROPN
gujaf-252	2	8	university	university	PROPN
gujaf-252	2	9	press	press	NOUN
gujaf-252	2	10	limited	limit	VERB
gujaf-252	2	11	,	,	PUNCT
gujaf-252	2	12	zaria	zaria	PROPN
gujaf-252	2	13	kaduna	kaduna	PROPN
gujaf-252	2	14	state	state	PROPN
gujaf-252	2	15	,	,	PUNCT
gujaf-252	2	16	nigeria	nigeria	PROPN
gujaf-252	2	17	.	.	PUNCT
gujaf-252	3	1	tel	tel	ADP
gujaf-252	3	2	:	:	PUNCT
gujaf-252	3	3	08065949711	08065949711	NUM
gujaf-252	3	4	,	,	PUNCT
gujaf-252	3	5	069	069	NUM
gujaf-252	3	6	-	-	SYM
gujaf-252	3	7	879121	879121	NUM
gujaf-252	3	8	e	e	NOUN
gujaf-252	3	9	-	-	NOUN
gujaf-252	3	10	mail	mail	NOUN
gujaf-252	3	11	:	:	PUNCT
gujaf-252	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-252	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-252	4	1	website	website	NOUN
gujaf-252	4	2	:	:	PUNCT
gujaf-252	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-252	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-252	4	5	iii	iii	PROPN
gujaf-252	4	6	editorial	editorial	PROPN
gujaf-252	4	7	board	board	NOUN
gujaf-252	4	8	editor	editor	NOUN
gujaf-252	4	9	-	-	PUNCT
gujaf-252	4	10	in	in	ADP
gujaf-252	4	11	-	-	PUNCT
gujaf-252	4	12	chief	chief	NOUN
gujaf-252	4	13	:	:	PUNCT
gujaf-252	4	14	prof	prof	PROPN
gujaf-252	4	15	.	.	PUNCT
gujaf-252	4	16	shehu	shehu	PROPN
gujaf-252	4	17	usman	usman	PROPN
gujaf-252	4	18	hassan	hassan	PROPN
gujaf-252	4	19	department	department	PROPN
gujaf-252	4	20	of	of	ADP
gujaf-252	4	21	accounting	accounting	PROPN
gujaf-252	4	22	,	,	PUNCT
gujaf-252	4	23	federal	federal	ADJ
gujaf-252	4	24	university	university	PROPN
gujaf-252	4	25	of	of	ADP
gujaf-252	4	26	kashere	kashere	PROPN
gujaf-252	4	27	,	,	PUNCT
gujaf-252	4	28	gombe	gombe	ADJ
gujaf-252	4	29	state	state	NOUN
gujaf-252	4	30	.	.	PUNCT
gujaf-252	5	1	associate	associate	NOUN
gujaf-252	5	2	editor	editor	NOUN
gujaf-252	5	3	:	:	PUNCT
gujaf-252	5	4	dr	dr	PROPN
gujaf-252	5	5	.	.	PROPN
gujaf-252	5	6	muhammad	muhammad	PROPN
gujaf-252	5	7	mustapha	mustapha	PROPN
gujaf-252	5	8	bagudo	bagudo	PROPN
gujaf-252	5	9	department	department	PROPN
gujaf-252	5	10	of	of	ADP
gujaf-252	5	11	accounting	accounting	PROPN
gujaf-252	5	12	,	,	PUNCT
gujaf-252	5	13	ahmadu	ahmadu	PROPN
gujaf-252	5	14	bello	bello	PROPN
gujaf-252	5	15	university	university	PROPN
gujaf-252	5	16	zaria	zaria	PROPN
gujaf-252	5	17	,	,	PUNCT
gujaf-252	5	18	kaduna	kaduna	PROPN
gujaf-252	5	19	state	state	PROPN
gujaf-252	5	20	.	.	PUNCT
gujaf-252	6	1	managing	manage	VERB
gujaf-252	6	2	editor	editor	NOUN
gujaf-252	6	3	:	:	PUNCT
gujaf-252	6	4	umar	umar	PROPN
gujaf-252	6	5	farouk	farouk	PROPN
gujaf-252	6	6	abdulkarim	abdulkarim	PROPN
gujaf-252	6	7	department	department	PROPN
gujaf-252	6	8	of	of	ADP
gujaf-252	6	9	accounting	accounting	NOUN
gujaf-252	6	10	and	and	CCONJ
gujaf-252	6	11	finance	finance	NOUN
gujaf-252	6	12	,	,	PUNCT
gujaf-252	6	13	federal	federal	ADJ
gujaf-252	6	14	university	university	NOUN
gujaf-252	6	15	gusau	gusau	PROPN
gujaf-252	6	16	,	,	PUNCT
gujaf-252	6	17	zamfara	zamfara	PROPN
gujaf-252	6	18	state	state	PROPN
gujaf-252	6	19	.	.	PUNCT
gujaf-252	7	1	editorial	editorial	PROPN
gujaf-252	7	2	board	board	NOUN
gujaf-252	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-252	7	4	modu	modu	PROPN
gujaf-252	7	5	kumshe	kumshe	PROPN
gujaf-252	7	6	department	department	PROPN
gujaf-252	7	7	of	of	ADP
gujaf-252	7	8	accounting	accounting	PROPN
gujaf-252	7	9	,	,	PUNCT
gujaf-252	7	10	university	university	NOUN
gujaf-252	7	11	of	of	ADP
gujaf-252	7	12	maiduguri	maiduguri	PROPN
gujaf-252	7	13	,	,	PUNCT
gujaf-252	7	14	borno	borno	PROPN
gujaf-252	7	15	state	state	PROPN
gujaf-252	7	16	.	.	PUNCT
gujaf-252	8	1	prof	prof	PROPN
gujaf-252	8	2	ugochukwu	ugochukwu	PROPN
gujaf-252	8	3	c.	c.	PROPN
gujaf-252	8	4	nzewi	nzewi	VERB
gujaf-252	8	5	department	department	PROPN
gujaf-252	8	6	of	of	ADP
gujaf-252	8	7	accounting	accounting	PROPN
gujaf-252	8	8	,	,	PUNCT
gujaf-252	8	9	paul	paul	PROPN
gujaf-252	8	10	university	university	PROPN
gujaf-252	8	11	awka	awka	NOUN
gujaf-252	8	12	,	,	PUNCT
gujaf-252	8	13	anambra	anambra	PROPN
gujaf-252	8	14	state	state	PROPN
gujaf-252	8	15	.	.	PUNCT
gujaf-252	9	1	prof	prof	PROPN
gujaf-252	9	2	kabir	kabir	PROPN
gujaf-252	9	3	tahir	tahir	PROPN
gujaf-252	9	4	hamid	hamid	PROPN
gujaf-252	9	5	department	department	PROPN
gujaf-252	9	6	of	of	ADP
gujaf-252	9	7	accounting	accounting	PROPN
gujaf-252	9	8	,	,	PUNCT
gujaf-252	9	9	bayero	bayero	PROPN
gujaf-252	9	10	university	university	PROPN
gujaf-252	9	11	,	,	PUNCT
gujaf-252	9	12	kano	kano	PROPN
gujaf-252	9	13	,	,	PUNCT
gujaf-252	9	14	kano	kano	PROPN
gujaf-252	9	15	state	state	PROPN
gujaf-252	9	16	.	.	PUNCT
gujaf-252	10	1	prof	prof	PROPN
gujaf-252	10	2	.	.	PUNCT
gujaf-252	11	1	ekoja	ekoja	PROPN
gujaf-252	11	2	b.	b.	PROPN
gujaf-252	11	3	ekoja	ekoja	PROPN
gujaf-252	11	4	department	department	PROPN
gujaf-252	11	5	of	of	ADP
gujaf-252	11	6	accounting	accounting	PROPN
gujaf-252	11	7	,	,	PUNCT
gujaf-252	11	8	university	university	PROPN
gujaf-252	11	9	of	of	ADP
gujaf-252	11	10	jos	jos	PROPN
gujaf-252	11	11	.	.	PROPN
gujaf-252	11	12	prof	prof	PROPN
gujaf-252	11	13	.	.	PUNCT
gujaf-252	12	1	clifford	clifford	PROPN
gujaf-252	12	2	ofurum	ofurum	PROPN
gujaf-252	12	3	department	department	PROPN
gujaf-252	12	4	of	of	ADP
gujaf-252	12	5	accounting	accounting	PROPN
gujaf-252	12	6	,	,	PUNCT
gujaf-252	12	7	university	university	NOUN
gujaf-252	12	8	of	of	ADP
gujaf-252	12	9	portharcourt	portharcourt	PROPN
gujaf-252	12	10	,	,	PUNCT
gujaf-252	12	11	rivers	river	NOUN
gujaf-252	12	12	state	state	PROPN
gujaf-252	12	13	.	.	PUNCT
gujaf-252	13	1	prof	prof	PROPN
gujaf-252	13	2	.	.	PUNCT
gujaf-252	14	1	ahmad	ahmad	PROPN
gujaf-252	14	2	bello	bello	PROPN
gujaf-252	14	3	dogarawa	dogarawa	PROPN
gujaf-252	14	4	department	department	PROPN
gujaf-252	14	5	of	of	ADP
gujaf-252	14	6	accounting	accounting	NOUN
gujaf-252	14	7	,	,	PUNCT
gujaf-252	14	8	ahmadu	ahmadu	PROPN
gujaf-252	14	9	bello	bello	PROPN
gujaf-252	14	10	university	university	PROPN
gujaf-252	14	11	zaria	zaria	PROPN
gujaf-252	14	12	.	.	PUNCT
gujaf-252	15	1	prof	prof	PROPN
gujaf-252	15	2	.	.	PUNCT
gujaf-252	16	1	yusuf	yusuf	PROPN
gujaf-252	16	2	.	.	PUNCT
gujaf-252	17	1	b.	b.	PROPN
gujaf-252	17	2	rahman	rahman	PROPN
gujaf-252	17	3	department	department	PROPN
gujaf-252	17	4	of	of	ADP
gujaf-252	17	5	accounting	accounting	PROPN
gujaf-252	17	6	,	,	PUNCT
gujaf-252	17	7	lagos	lagos	NOUN
gujaf-252	17	8	state	state	PROPN
gujaf-252	17	9	university	university	PROPN
gujaf-252	17	10	,	,	PUNCT
gujaf-252	17	11	lagos	lagos	NOUN
gujaf-252	17	12	state	state	NOUN
gujaf-252	17	13	.	.	PUNCT
gujaf-252	18	1	prof	prof	PROPN
gujaf-252	18	2	.	.	PUNCT
gujaf-252	19	1	suleiman	suleiman	PROPN
gujaf-252	19	2	a.	a.	PROPN
gujaf-252	19	3	s.	s.	PROPN
gujaf-252	19	4	aruwa	aruwa	PROPN
gujaf-252	19	5	department	department	PROPN
gujaf-252	19	6	of	of	ADP
gujaf-252	19	7	accounting	accounting	PROPN
gujaf-252	19	8	,	,	PUNCT
gujaf-252	19	9	nasarawa	nasarawa	PROPN
gujaf-252	19	10	state	state	PROPN
gujaf-252	19	11	university	university	PROPN
gujaf-252	19	12	,	,	PUNCT
gujaf-252	19	13	keffi	keffi	PROPN
gujaf-252	19	14	,	,	PUNCT
gujaf-252	19	15	nasarawa	nasarawa	PROPN
gujaf-252	19	16	state	state	PROPN
gujaf-252	19	17	.	.	PUNCT
gujaf-252	20	1	prof	prof	PROPN
gujaf-252	20	2	.	.	PUNCT
gujaf-252	21	1	muhammad	muhammad	PROPN
gujaf-252	21	2	junaidu	junaidu	PROPN
gujaf-252	21	3	kurawa	kurawa	PROPN
gujaf-252	21	4	iv	iv	PROPN
gujaf-252	22	1	department	department	PROPN
gujaf-252	22	2	of	of	ADP
gujaf-252	22	3	accounting	accounting	PROPN
gujaf-252	22	4	,	,	PUNCT
gujaf-252	22	5	bayero	bayero	PROPN
gujaf-252	22	6	university	university	PROPN
gujaf-252	22	7	kano	kano	PROPN
gujaf-252	22	8	,	,	PUNCT
gujaf-252	22	9	kano	kano	PROPN
gujaf-252	22	10	state	state	PROPN
gujaf-252	22	11	.	.	PUNCT
gujaf-252	23	1	prof	prof	PROPN
gujaf-252	23	2	.	.	PUNCT
gujaf-252	24	1	muhammad	muhammad	PROPN
gujaf-252	24	2	habibu	habibu	ADJ
gujaf-252	24	3	sabari	sabari	PROPN
gujaf-252	24	4	department	department	PROPN
gujaf-252	24	5	of	of	ADP
gujaf-252	24	6	accounting	accounting	NOUN
gujaf-252	24	7	,	,	PUNCT
gujaf-252	24	8	ahmadu	ahmadu	PROPN
gujaf-252	24	9	bello	bello	PROPN
gujaf-252	24	10	university	university	PROPN
gujaf-252	24	11	,	,	PUNCT
gujaf-252	24	12	zaria	zaria	PROPN
gujaf-252	24	13	.	.	PUNCT
gujaf-252	24	14	prof	prof	PROPN
gujaf-252	24	15	.	.	PUNCT
gujaf-252	25	1	okpanachi	okpanachi	PROPN
gujaf-252	25	2	joshua	joshua	PROPN
gujaf-252	25	3	department	department	PROPN
gujaf-252	25	4	of	of	ADP
gujaf-252	25	5	accounting	accounting	NOUN
gujaf-252	25	6	and	and	CCONJ
gujaf-252	25	7	management	management	NOUN
gujaf-252	25	8	,	,	PUNCT
gujaf-252	25	9	nigerian	nigerian	ADJ
gujaf-252	25	10	defence	defence	PROPN
gujaf-252	25	11	academy	academy	PROPN
gujaf-252	25	12	,	,	PUNCT
gujaf-252	25	13	kaduna	kaduna	PROPN
gujaf-252	25	14	.	.	PROPN
gujaf-252	25	15	prof	prof	PROPN
gujaf-252	25	16	.	.	PUNCT
gujaf-252	26	1	hassan	hassan	PROPN
gujaf-252	26	2	ibrahim	ibrahim	PROPN
gujaf-252	26	3	department	department	PROPN
gujaf-252	26	4	of	of	ADP
gujaf-252	26	5	accounting	accounting	PROPN
gujaf-252	26	6	,	,	PUNCT
gujaf-252	26	7	ibb	ibb	NOUN
gujaf-252	26	8	university	university	NOUN
gujaf-252	26	9	,	,	PUNCT
gujaf-252	26	10	lapai	lapai	NOUN
gujaf-252	26	11	,	,	PUNCT
gujaf-252	26	12	niger	niger	NOUN
gujaf-252	26	13	state	state	NOUN
gujaf-252	26	14	.	.	PUNCT
gujaf-252	27	1	prof	prof	PROPN
gujaf-252	27	2	.	.	PUNCT
gujaf-252	28	1	ifeoma	ifeoma	PROPN
gujaf-252	28	2	mary	mary	PROPN
gujaf-252	28	3	okwo	okwo	PROPN
gujaf-252	28	4	department	department	PROPN
gujaf-252	28	5	of	of	ADP
gujaf-252	28	6	accounting	accounting	PROPN
gujaf-252	28	7	,	,	PUNCT
gujaf-252	28	8	enugu	enugu	PROPN
gujaf-252	28	9	state	state	PROPN
gujaf-252	28	10	university	university	PROPN
gujaf-252	28	11	of	of	ADP
gujaf-252	28	12	science	science	NOUN
gujaf-252	28	13	and	and	CCONJ
gujaf-252	28	14	technology	technology	NOUN
gujaf-252	28	15	,	,	PUNCT
gujaf-252	28	16	enugu	enugu	PROPN
gujaf-252	28	17	state	state	PROPN
gujaf-252	28	18	.	.	PUNCT
gujaf-252	29	1	prof	prof	PROPN
gujaf-252	29	2	.	.	PROPN
gujaf-252	30	1	aminu	aminu	PROPN
gujaf-252	30	2	isah	isah	PROPN
gujaf-252	30	3	department	department	PROPN
gujaf-252	30	4	of	of	ADP
gujaf-252	30	5	accounting	accounting	PROPN
gujaf-252	30	6	,	,	PUNCT
gujaf-252	30	7	bayero	bayero	PROPN
gujaf-252	30	8	university	university	PROPN
gujaf-252	30	9	,	,	PUNCT
gujaf-252	30	10	kano	kano	PROPN
gujaf-252	30	11	,	,	PUNCT
gujaf-252	30	12	kano	kano	PROPN
gujaf-252	30	13	state	state	PROPN
gujaf-252	30	14	.	.	PUNCT
gujaf-252	31	1	prof	prof	PROPN
gujaf-252	31	2	.	.	PUNCT
gujaf-252	32	1	ahmadu	ahmadu	PROPN
gujaf-252	32	2	bello	bello	PROPN
gujaf-252	32	3	department	department	PROPN
gujaf-252	32	4	of	of	ADP
gujaf-252	32	5	accounting	accounting	NOUN
gujaf-252	32	6	,	,	PUNCT
gujaf-252	32	7	ahmadu	ahmadu	PROPN
gujaf-252	32	8	bello	bello	PROPN
gujaf-252	32	9	university	university	PROPN
gujaf-252	32	10	,	,	PUNCT
gujaf-252	32	11	zaria	zaria	PROPN
gujaf-252	32	12	.	.	PUNCT
gujaf-252	33	1	prof	prof	PROPN
gujaf-252	33	2	.	.	PUNCT
gujaf-252	34	1	musa	musa	PROPN
gujaf-252	34	2	yelwa	yelwa	PROPN
gujaf-252	34	3	abubakar	abubakar	PROPN
gujaf-252	34	4	department	department	PROPN
gujaf-252	34	5	of	of	ADP
gujaf-252	34	6	accounting	accounting	PROPN
gujaf-252	34	7	,	,	PUNCT
gujaf-252	34	8	usmanu	usmanu	PROPN
gujaf-252	34	9	danfodiyo	danfodiyo	PROPN
gujaf-252	34	10	university	university	PROPN
gujaf-252	34	11	,	,	PUNCT
gujaf-252	34	12	sokoto	sokoto	PROPN
gujaf-252	34	13	state	state	PROPN
gujaf-252	34	14	.	.	PUNCT
gujaf-252	35	1	prof	prof	PROPN
gujaf-252	35	2	.	.	PUNCT
gujaf-252	36	1	salisu	salisu	PROPN
gujaf-252	36	2	abubakar	abubakar	PROPN
gujaf-252	36	3	department	department	PROPN
gujaf-252	36	4	of	of	ADP
gujaf-252	36	5	accounting	accounting	NOUN
gujaf-252	36	6	,	,	PUNCT
gujaf-252	36	7	ahmadu	ahmadu	PROPN
gujaf-252	36	8	bello	bello	PROPN
gujaf-252	36	9	university	university	PROPN
gujaf-252	36	10	zaria	zaria	PROPN
gujaf-252	36	11	,	,	PUNCT
gujaf-252	36	12	kaduna	kaduna	PROPN
gujaf-252	36	13	state	state	PROPN
gujaf-252	36	14	.	.	PUNCT
gujaf-252	37	1	prof	prof	PROPN
gujaf-252	37	2	.	.	PUNCT
gujaf-252	38	1	isaq	isaq	PROPN
gujaf-252	38	2	alhaji	alhaji	PROPN
gujaf-252	38	3	samaila	samaila	PROPN
gujaf-252	38	4	department	department	PROPN
gujaf-252	38	5	of	of	ADP
gujaf-252	38	6	accounting	accounting	PROPN
gujaf-252	38	7	,	,	PUNCT
gujaf-252	38	8	bayero	bayero	PROPN
gujaf-252	38	9	university	university	NOUN
gujaf-252	38	10	,	,	PUNCT
gujaf-252	38	11	kano	kano	PROPN
gujaf-252	38	12	state	state	PROPN
gujaf-252	38	13	.	.	PUNCT
gujaf-252	39	1	dr	dr	PROPN
gujaf-252	39	2	.	.	PROPN
gujaf-252	39	3	fatima	fatima	PROPN
gujaf-252	39	4	alfa	alfa	PROPN
gujaf-252	39	5	department	department	PROPN
gujaf-252	39	6	of	of	ADP
gujaf-252	39	7	accounting	accounting	PROPN
gujaf-252	39	8	,	,	PUNCT
gujaf-252	39	9	university	university	NOUN
gujaf-252	39	10	of	of	ADP
gujaf-252	39	11	maiduguri	maiduguri	PROPN
gujaf-252	39	12	,	,	PUNCT
gujaf-252	39	13	borno	borno	PROPN
gujaf-252	39	14	state	state	PROPN
gujaf-252	39	15	.	.	PUNCT
gujaf-252	40	1	dr	dr	PROPN
gujaf-252	40	2	.	.	PROPN
gujaf-252	40	3	sunusi	sunusi	PROPN
gujaf-252	40	4	sa'ad	sa'ad	PROPN
gujaf-252	40	5	ahmad	ahmad	PROPN
gujaf-252	40	6	department	department	PROPN
gujaf-252	40	7	of	of	ADP
gujaf-252	40	8	accounting	accounting	PROPN
gujaf-252	40	9	,	,	PUNCT
gujaf-252	40	10	federal	federal	ADJ
gujaf-252	40	11	university	university	NOUN
gujaf-252	40	12	dutse	dutse	NOUN
gujaf-252	40	13	,	,	PUNCT
gujaf-252	40	14	jigawa	jigawa	PROPN
gujaf-252	40	15	state	state	PROPN
gujaf-252	40	16	.	.	PUNCT
gujaf-252	41	1	dr	dr	PROPN
gujaf-252	41	2	.	.	PROPN
gujaf-252	41	3	nasiru	nasiru	PROPN
gujaf-252	41	4	a.	a.	PROPN
gujaf-252	41	5	ka’oje	ka’oje	PROPN
gujaf-252	41	6	department	department	PROPN
gujaf-252	41	7	of	of	ADP
gujaf-252	41	8	accounting	accounting	PROPN
gujaf-252	41	9	,	,	PUNCT
gujaf-252	41	10	usmanu	usmanu	PROPN
gujaf-252	41	11	danfodiyo	danfodiyo	PROPN
gujaf-252	41	12	university	university	PROPN
gujaf-252	41	13	sokoto	sokoto	PROPN
gujaf-252	41	14	state	state	PROPN
gujaf-252	41	15	.	.	PUNCT
gujaf-252	42	1	dr	dr	PROPN
gujaf-252	42	2	.	.	PROPN
gujaf-252	42	3	aminu	aminu	PROPN
gujaf-252	42	4	abdullahi	abdullahi	PROPN
gujaf-252	42	5	v	v	PROPN
gujaf-252	42	6	department	department	PROPN
gujaf-252	42	7	of	of	ADP
gujaf-252	42	8	accounting	accounting	PROPN
gujaf-252	42	9	,	,	PUNCT
gujaf-252	42	10	usmanu	usmanu	PROPN
gujaf-252	42	11	danfodiyo	danfodiyo	PROPN
gujaf-252	42	12	university	university	PROPN
gujaf-252	42	13	sokoto	sokoto	PROPN
gujaf-252	42	14	,	,	PUNCT
gujaf-252	42	15	state	state	PROPN
gujaf-252	42	16	.	.	PUNCT
gujaf-252	43	1	dr	dr	PROPN
gujaf-252	43	2	.	.	PROPN
gujaf-252	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-252	43	4	yahaya	yahaya	PROPN
gujaf-252	43	5	department	department	PROPN
gujaf-252	43	6	of	of	ADP
gujaf-252	43	7	accounting	accounting	PROPN
gujaf-252	43	8	,	,	PUNCT
gujaf-252	43	9	nigerian	nigerian	ADJ
gujaf-252	43	10	defence	defence	PROPN
gujaf-252	43	11	academy	academy	PROPN
gujaf-252	43	12	,	,	PUNCT
gujaf-252	43	13	kaduna	kaduna	PROPN
gujaf-252	43	14	state	state	PROPN
gujaf-252	43	15	.	.	PUNCT
gujaf-252	44	1	dr	dr	PROPN
gujaf-252	44	2	.	.	PROPN
gujaf-252	44	3	saidu	saidu	PROPN
gujaf-252	44	4	adamu	adamu	PROPN
gujaf-252	44	5	department	department	PROPN
gujaf-252	44	6	of	of	ADP
gujaf-252	44	7	accounting	accounting	PROPN
gujaf-252	44	8	,	,	PUNCT
gujaf-252	44	9	federal	federal	ADJ
gujaf-252	44	10	university	university	PROPN
gujaf-252	44	11	of	of	ADP
gujaf-252	44	12	kashere	kashere	PROPN
gujaf-252	44	13	,	,	PUNCT
gujaf-252	44	14	gombe	gombe	ADJ
gujaf-252	44	15	state	state	NOUN
gujaf-252	44	16	.	.	PUNCT
gujaf-252	45	1	dr	dr	PROPN
gujaf-252	45	2	.	.	PROPN
gujaf-252	45	3	nasiru	nasiru	PROPN
gujaf-252	45	4	yunusa	yunusa	PROPN
gujaf-252	45	5	department	department	PROPN
gujaf-252	45	6	of	of	ADP
gujaf-252	45	7	accounting	accounting	NOUN
gujaf-252	45	8	,	,	PUNCT
gujaf-252	45	9	ahmadu	ahmadu	PROPN
gujaf-252	45	10	bello	bello	PROPN
gujaf-252	45	11	university	university	PROPN
gujaf-252	45	12	zaria	zaria	PROPN
gujaf-252	45	13	.	.	PUNCT
gujaf-252	46	1	dr	dr	PROPN
gujaf-252	46	2	.	.	PROPN
gujaf-252	46	3	aisha	aisha	PROPN
gujaf-252	46	4	nuhu	nuhu	PROPN
gujaf-252	46	5	muhammad	muhammad	PROPN
gujaf-252	46	6	department	department	PROPN
gujaf-252	46	7	of	of	ADP
gujaf-252	46	8	accounting	accounting	PROPN
gujaf-252	46	9	,	,	PUNCT
gujaf-252	46	10	ahmadu	ahmadu	PROPN
gujaf-252	46	11	bello	bello	PROPN
gujaf-252	46	12	university	university	PROPN
gujaf-252	46	13	zaria	zaria	PROPN
gujaf-252	46	14	.	.	PUNCT
gujaf-252	47	1	dr	dr	PROPN
gujaf-252	47	2	.	.	PROPN
gujaf-252	47	3	lawal	lawal	PROPN
gujaf-252	47	4	muhammad	muhammad	PROPN
gujaf-252	47	5	department	department	PROPN
gujaf-252	47	6	of	of	ADP
gujaf-252	47	7	accounting	accounting	PROPN
gujaf-252	47	8	,	,	PUNCT
gujaf-252	47	9	ahmadu	ahmadu	PROPN
gujaf-252	47	10	bello	bello	PROPN
gujaf-252	47	11	university	university	PROPN
gujaf-252	47	12	zaria	zaria	PROPN
gujaf-252	47	13	.	.	PUNCT
gujaf-252	48	1	dr	dr	PROPN
gujaf-252	48	2	.	.	PROPN
gujaf-252	48	3	farouk	farouk	PROPN
gujaf-252	48	4	adeza	adeza	PROPN
gujaf-252	48	5	school	school	NOUN
gujaf-252	48	6	of	of	ADP
gujaf-252	48	7	business	business	NOUN
gujaf-252	48	8	and	and	CCONJ
gujaf-252	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-252	48	10	,	,	PUNCT
gujaf-252	48	11	american	american	PROPN
gujaf-252	48	12	university	university	PROPN
gujaf-252	48	13	of	of	ADP
gujaf-252	48	14	nigeria	nigeria	PROPN
gujaf-252	48	15	,	,	PUNCT
gujaf-252	48	16	yola	yola	PROPN
gujaf-252	48	17	.	.	PUNCT
gujaf-252	49	1	dr	dr	PROPN
gujaf-252	49	2	.	.	PROPN
gujaf-252	49	3	bashir	bashir	PROPN
gujaf-252	49	4	umar	umar	PROPN
gujaf-252	49	5	farouk	farouk	PROPN
gujaf-252	49	6	department	department	PROPN
gujaf-252	49	7	of	of	ADP
gujaf-252	49	8	economics	economic	NOUN
gujaf-252	49	9	,	,	PUNCT
gujaf-252	49	10	federal	federal	ADJ
gujaf-252	49	11	university	university	NOUN
gujaf-252	49	12	gusau	gusau	PROPN
gujaf-252	49	13	,	,	PUNCT
gujaf-252	49	14	zamfara	zamfara	PROPN
gujaf-252	49	15	state	state	PROPN
gujaf-252	49	16	.	.	PUNCT
gujaf-252	50	1	dr	dr	PROPN
gujaf-252	50	2	emmanuel	emmanuel	PROPN
gujaf-252	50	3	omokhuale	omokhuale	PROPN
gujaf-252	50	4	department	department	PROPN
gujaf-252	50	5	of	of	ADP
gujaf-252	50	6	mathematics	mathematics	PROPN
gujaf-252	50	7	,	,	PUNCT
gujaf-252	50	8	federal	federal	ADJ
gujaf-252	50	9	university	university	NOUN
gujaf-252	50	10	gusau	gusau	NOUN
gujaf-252	50	11	,	,	PUNCT
gujaf-252	50	12	zamfara	zamfara	PROPN
gujaf-252	50	13	.	.	PUNCT
gujaf-252	51	1	state	state	PROPN
gujaf-252	51	2	vi	vi	PROPN
gujaf-252	51	3	advisory	advisory	PROPN
gujaf-252	51	4	board	board	NOUN
gujaf-252	51	5	members	member	NOUN
gujaf-252	51	6	prof	prof	PROPN
gujaf-252	51	7	.	.	PUNCT
gujaf-252	52	1	kabiru	kabiru	PROPN
gujaf-252	52	2	isah	isah	PROPN
gujaf-252	52	3	dandago	dandago	PROPN
gujaf-252	52	4	,	,	PUNCT
gujaf-252	52	5	bayero	bayero	PROPN
gujaf-252	52	6	university	university	PROPN
gujaf-252	52	7	kano	kano	PROPN
gujaf-252	52	8	,	,	PUNCT
gujaf-252	52	9	kano	kano	PROPN
gujaf-252	52	10	state	state	PROPN
gujaf-252	52	11	.	.	PUNCT
gujaf-252	53	1	prof	prof	PROPN
gujaf-252	53	2	a	a	DET
gujaf-252	53	3	m	m	NOUN
gujaf-252	53	4	bashir	bashir	NOUN
gujaf-252	53	5	,	,	PUNCT
gujaf-252	53	6	usmanu	usmanu	PROPN
gujaf-252	53	7	danfodiyo	danfodiyo	PROPN
gujaf-252	53	8	university	university	PROPN
gujaf-252	53	9	sokoto	sokoto	PROPN
gujaf-252	53	10	,	,	PUNCT
gujaf-252	53	11	sokoto	sokoto	PROPN
gujaf-252	53	12	state	state	PROPN
gujaf-252	53	13	.	.	PUNCT
gujaf-252	54	1	prof	prof	PROPN
gujaf-252	54	2	.	.	PUNCT
gujaf-252	55	1	muhammad	muhammad	PROPN
gujaf-252	55	2	tanko	tanko	PROPN
gujaf-252	55	3	,	,	PUNCT
gujaf-252	55	4	kaduna	kaduna	PROPN
gujaf-252	55	5	state	state	PROPN
gujaf-252	55	6	university	university	PROPN
gujaf-252	55	7	,	,	PUNCT
gujaf-252	55	8	kaduna	kaduna	PROPN
gujaf-252	55	9	.	.	PROPN
gujaf-252	55	10	prof	prof	PROPN
gujaf-252	55	11	.	.	PUNCT
gujaf-252	55	12	bayero	bayero	PROPN
gujaf-252	56	1	a	a	DET
gujaf-252	56	2	m	m	NOUN
gujaf-252	56	3	sabir	sabir	NOUN
gujaf-252	56	4	,	,	PUNCT
gujaf-252	56	5	usmanu	usmanu	PROPN
gujaf-252	56	6	danfodiyo	danfodiyo	PROPN
gujaf-252	56	7	university	university	PROPN
gujaf-252	56	8	sokoto	sokoto	PROPN
gujaf-252	56	9	,	,	PUNCT
gujaf-252	56	10	sokoto	sokoto	PROPN
gujaf-252	56	11	state	state	PROPN
gujaf-252	56	12	.	.	PUNCT
gujaf-252	57	1	prof	prof	PROPN
gujaf-252	57	2	.	.	PUNCT
gujaf-252	58	1	aliyu	aliyu	PROPN
gujaf-252	58	2	sulaiman	sulaiman	PROPN
gujaf-252	58	3	kantudu	kantudu	PROPN
gujaf-252	58	4	,	,	PUNCT
gujaf-252	58	5	bayero	bayero	PROPN
gujaf-252	58	6	university	university	PROPN
gujaf-252	58	7	kano	kano	PROPN
gujaf-252	58	8	,	,	PUNCT
gujaf-252	58	9	kano	kano	PROPN
gujaf-252	58	10	state	state	PROPN
gujaf-252	58	11	.	.	PUNCT
gujaf-252	59	1	editorial	editorial	PROPN
gujaf-252	59	2	secretary	secretary	PROPN
gujaf-252	59	3	yazid	yazid	PROPN
gujaf-252	59	4	ibrahim	ibrahim	PROPN
gujaf-252	59	5	kabir	kabir	PROPN
gujaf-252	59	6	department	department	PROPN
gujaf-252	59	7	of	of	ADP
gujaf-252	59	8	accounting	accounting	NOUN
gujaf-252	59	9	and	and	CCONJ
gujaf-252	59	10	finance	finance	NOUN
gujaf-252	59	11	,	,	PUNCT
gujaf-252	59	12	federal	federal	ADJ
gujaf-252	59	13	university	university	NOUN
gujaf-252	59	14	gusau	gusau	PROPN
gujaf-252	59	15	,	,	PUNCT
gujaf-252	59	16	zamfara	zamfara	PROPN
gujaf-252	59	17	state	state	PROPN
gujaf-252	59	18	.	.	PUNCT
gujaf-252	60	1	vii	vii	PROPN
gujaf-252	60	2	call	call	PROPN
gujaf-252	60	3	for	for	ADP
gujaf-252	60	4	papers	paper	NOUN
gujaf-252	60	5	the	the	DET
gujaf-252	60	6	editorial	editorial	ADJ
gujaf-252	60	7	board	board	NOUN
gujaf-252	60	8	of	of	ADP
gujaf-252	60	9	gusau	gusau	PROPN
gujaf-252	60	10	journal	journal	PROPN
gujaf-252	60	11	of	of	ADP
gujaf-252	60	12	accounting	accounting	NOUN
gujaf-252	60	13	and	and	CCONJ
gujaf-252	60	14	finance	finance	NOUN
gujaf-252	60	15	(	(	PUNCT
gujaf-252	60	16	gujaf	gujaf	NOUN
gujaf-252	60	17	)	)	PUNCT
gujaf-252	60	18	is	be	AUX
gujaf-252	60	19	hereby	hereby	ADV
gujaf-252	60	20	inviting	invite	VERB
gujaf-252	60	21	authors	author	NOUN
gujaf-252	60	22	to	to	PART
gujaf-252	60	23	submit	submit	VERB
gujaf-252	60	24	their	their	PRON
gujaf-252	60	25	unpublished	unpublished	ADJ
gujaf-252	60	26	manuscript	manuscript	NOUN
gujaf-252	60	27	for	for	ADP
gujaf-252	60	28	publication	publication	NOUN
gujaf-252	60	29	.	.	PUNCT
gujaf-252	61	1	the	the	DET
gujaf-252	61	2	journal	journal	NOUN
gujaf-252	61	3	is	be	AUX
gujaf-252	61	4	published	publish	VERB
gujaf-252	61	5	in	in	ADP
gujaf-252	61	6	two	two	NUM
gujaf-252	61	7	issues	issue	NOUN
gujaf-252	61	8	of	of	ADP
gujaf-252	61	9	april	april	PROPN
gujaf-252	61	10	and	and	CCONJ
gujaf-252	61	11	october	october	PROPN
gujaf-252	61	12	annually	annually	ADV
gujaf-252	61	13	.	.	PUNCT
gujaf-252	62	1	gujaf	gujaf	NOUN
gujaf-252	62	2	is	be	AUX
gujaf-252	62	3	a	a	DET
gujaf-252	62	4	double	double	ADJ
gujaf-252	62	5	-	-	PUNCT
gujaf-252	62	6	blind	blind	ADJ
gujaf-252	62	7	peer	peer	NOUN
gujaf-252	62	8	reviewed	review	VERB
gujaf-252	62	9	journal	journal	NOUN
gujaf-252	62	10	published	publish	VERB
gujaf-252	62	11	by	by	ADP
gujaf-252	62	12	the	the	DET
gujaf-252	62	13	department	department	NOUN
gujaf-252	62	14	of	of	ADP
gujaf-252	62	15	accounting	accounting	NOUN
gujaf-252	62	16	and	and	CCONJ
gujaf-252	62	17	finance	finance	NOUN
gujaf-252	62	18	,	,	PUNCT
gujaf-252	62	19	faculty	faculty	NOUN
gujaf-252	62	20	of	of	ADP
gujaf-252	62	21	management	management	NOUN
gujaf-252	62	22	and	and	CCONJ
gujaf-252	62	23	social	social	ADJ
gujaf-252	62	24	sciences	science	NOUN
gujaf-252	62	25	,	,	PUNCT
gujaf-252	62	26	federal	federal	ADJ
gujaf-252	62	27	university	university	NOUN
gujaf-252	62	28	gusau	gusau	NOUN
gujaf-252	62	29	,	,	PUNCT
gujaf-252	62	30	zamfara	zamfara	PROPN
gujaf-252	62	31	state	state	PROPN
gujaf-252	62	32	nigeria	nigeria	PROPN
gujaf-252	62	33	the	the	DET
gujaf-252	62	34	journal	journal	PROPN
gujaf-252	62	35	accepts	accept	VERB
gujaf-252	62	36	papers	paper	NOUN
gujaf-252	62	37	in	in	ADP
gujaf-252	62	38	all	all	DET
gujaf-252	62	39	areas	area	NOUN
gujaf-252	62	40	of	of	ADP
gujaf-252	62	41	accounting	accounting	NOUN
gujaf-252	62	42	and	and	CCONJ
gujaf-252	62	43	finance	finance	NOUN
gujaf-252	62	44	for	for	ADP
gujaf-252	62	45	publication	publication	NOUN
gujaf-252	62	46	which	which	PRON
gujaf-252	62	47	include	include	VERB
gujaf-252	62	48	:	:	PUNCT
gujaf-252	62	49	accounting	accounting	NOUN
gujaf-252	62	50	standards	standard	NOUN
gujaf-252	62	51	,	,	PUNCT
gujaf-252	62	52	accounting	account	VERB
gujaf-252	62	53	information	information	NOUN
gujaf-252	62	54	system	system	NOUN
gujaf-252	62	55	,	,	PUNCT
gujaf-252	62	56	financial	financial	ADJ
gujaf-252	62	57	reporting	reporting	NOUN
gujaf-252	62	58	,	,	PUNCT
gujaf-252	62	59	earnings	earning	NOUN
gujaf-252	62	60	management	management	NOUN
gujaf-252	62	61	,	,	PUNCT
gujaf-252	62	62	,	,	PUNCT
gujaf-252	62	63	auditing	auditing	NOUN
gujaf-252	62	64	and	and	CCONJ
gujaf-252	62	65	investigation	investigation	NOUN
gujaf-252	62	66	,	,	PUNCT
gujaf-252	62	67	auditing	auditing	NOUN
gujaf-252	62	68	and	and	CCONJ
gujaf-252	62	69	standards	standard	NOUN
gujaf-252	62	70	,	,	PUNCT
gujaf-252	62	71	public	public	ADJ
gujaf-252	62	72	sector	sector	NOUN
gujaf-252	62	73	accounting	accounting	NOUN
gujaf-252	62	74	and	and	CCONJ
gujaf-252	62	75	auditing	auditing	NOUN
gujaf-252	62	76	,	,	PUNCT
gujaf-252	62	77	taxation	taxation	NOUN
gujaf-252	62	78	and	and	CCONJ
gujaf-252	62	79	revenue	revenue	NOUN
gujaf-252	62	80	administration	administration	NOUN
gujaf-252	62	81	,	,	PUNCT
gujaf-252	62	82	corporate	corporate	ADJ
gujaf-252	62	83	governance	governance	NOUN
gujaf-252	62	84	issues	issue	NOUN
gujaf-252	62	85	,	,	PUNCT
gujaf-252	62	86	corporate	corporate	ADJ
gujaf-252	62	87	social	social	ADJ
gujaf-252	62	88	responsibility	responsibility	NOUN
gujaf-252	62	89	,	,	PUNCT
gujaf-252	62	90	sustainability	sustainability	NOUN
gujaf-252	62	91	and	and	CCONJ
gujaf-252	62	92	environmental	environmental	ADJ
gujaf-252	62	93	reporting	reporting	NOUN
gujaf-252	62	94	issue	issue	NOUN
gujaf-252	62	95	,	,	PUNCT
gujaf-252	62	96	information	information	NOUN
gujaf-252	62	97	and	and	CCONJ
gujaf-252	62	98	communication	communication	NOUN
gujaf-252	62	99	technology	technology	NOUN
gujaf-252	62	100	issues	issue	NOUN
gujaf-252	62	101	,	,	PUNCT
gujaf-252	62	102	bankruptcy	bankruptcy	NOUN
gujaf-252	62	103	prediction	prediction	NOUN
gujaf-252	62	104	,	,	PUNCT
gujaf-252	62	105	corporate	corporate	ADJ
gujaf-252	62	106	finance	finance	NOUN
gujaf-252	62	107	,	,	PUNCT
gujaf-252	62	108	personal	personal	ADJ
gujaf-252	62	109	finance	finance	NOUN
gujaf-252	62	110	,	,	PUNCT
gujaf-252	62	111	merger	merger	NOUN
gujaf-252	62	112	and	and	CCONJ
gujaf-252	62	113	acquisitions	acquisition	NOUN
gujaf-252	62	114	,	,	PUNCT
gujaf-252	62	115	capital	capital	NOUN
gujaf-252	62	116	structure	structure	NOUN
gujaf-252	62	117	,	,	PUNCT
gujaf-252	62	118	working	work	VERB
gujaf-252	62	119	capital	capital	NOUN
gujaf-252	62	120	management	management	NOUN
gujaf-252	62	121	,	,	PUNCT
gujaf-252	62	122	enterprises	enterprise	NOUN
gujaf-252	62	123	risk	risk	NOUN
gujaf-252	62	124	management	management	NOUN
gujaf-252	62	125	,	,	PUNCT
gujaf-252	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-252	62	127	,	,	PUNCT
gujaf-252	62	128	international	international	ADJ
gujaf-252	62	129	business	business	NOUN
gujaf-252	62	130	accounting	accounting	NOUN
gujaf-252	62	131	and	and	CCONJ
gujaf-252	62	132	finance	finance	NOUN
gujaf-252	62	133	,	,	PUNCT
gujaf-252	62	134	banking	banking	NOUN
gujaf-252	62	135	crises	crisis	NOUN
gujaf-252	62	136	,	,	PUNCT
gujaf-252	62	137	bank	bank	NOUN
gujaf-252	62	138	’s	’s	PART
gujaf-252	62	139	profitability	profitability	NOUN
gujaf-252	62	140	,	,	PUNCT
gujaf-252	62	141	risk	risk	NOUN
gujaf-252	62	142	and	and	CCONJ
gujaf-252	62	143	insurance	insurance	NOUN
gujaf-252	62	144	issue	issue	NOUN
gujaf-252	62	145	,	,	PUNCT
gujaf-252	62	146	islamic	islamic	ADJ
gujaf-252	62	147	finance	finance	NOUN
gujaf-252	62	148	,	,	PUNCT
gujaf-252	62	149	conventional	conventional	ADJ
gujaf-252	62	150	and	and	CCONJ
gujaf-252	62	151	islamic	islamic	ADJ
gujaf-252	62	152	banks	bank	NOUN
gujaf-252	62	153	and	and	CCONJ
gujaf-252	62	154	so	so	ADV
gujaf-252	62	155	forth	forth	ADV
gujaf-252	62	156	.	.	PUNCT
gujaf-252	63	1	guidelines	guideline	NOUN
gujaf-252	63	2	for	for	ADP
gujaf-252	63	3	submission	submission	NOUN
gujaf-252	63	4	and	and	CCONJ
gujaf-252	63	5	manuscript	manuscript	NOUN
gujaf-252	63	6	format	format	VERB
gujaf-252	63	7	the	the	DET
gujaf-252	63	8	submission	submission	NOUN
gujaf-252	63	9	language	language	NOUN
gujaf-252	63	10	is	be	AUX
gujaf-252	63	11	english	english	PROPN
gujaf-252	63	12	and	and	CCONJ
gujaf-252	63	13	must	must	AUX
gujaf-252	63	14	be	be	AUX
gujaf-252	63	15	a	a	DET
gujaf-252	63	16	well	well	ADV
gujaf-252	63	17	-	-	PUNCT
gujaf-252	63	18	researched	research	VERB
gujaf-252	63	19	original	original	ADJ
gujaf-252	63	20	manuscript	manuscript	NOUN
gujaf-252	63	21	that	that	PRON
gujaf-252	63	22	has	have	AUX
gujaf-252	63	23	not	not	PART
gujaf-252	63	24	previously	previously	ADV
gujaf-252	63	25	been	be	AUX
gujaf-252	63	26	submitted	submit	VERB
gujaf-252	63	27	elsewhere	elsewhere	ADV
gujaf-252	63	28	for	for	ADP
gujaf-252	63	29	publication	publication	NOUN
gujaf-252	63	30	.	.	PUNCT
gujaf-252	64	1	the	the	DET
gujaf-252	64	2	paper	paper	NOUN
gujaf-252	64	3	should	should	AUX
gujaf-252	64	4	not	not	PART
gujaf-252	64	5	exceed	exceed	VERB
gujaf-252	64	6	more	more	ADJ
gujaf-252	64	7	than	than	ADP
gujaf-252	64	8	15	15	NUM
gujaf-252	64	9	pages	page	NOUN
gujaf-252	64	10	on	on	ADP
gujaf-252	64	11	a4	a4	NOUN
gujaf-252	64	12	type	type	NOUN
gujaf-252	64	13	paper	paper	NOUN
gujaf-252	64	14	in	in	ADP
gujaf-252	64	15	ms	ms	ADJ
gujaf-252	64	16	-	-	PUNCT
gujaf-252	64	17	word	word	NOUN
gujaf-252	64	18	format	format	NOUN
gujaf-252	64	19	,	,	PUNCT
gujaf-252	64	20	1.5	1.5	NUM
gujaf-252	64	21	-	-	PUNCT
gujaf-252	64	22	line	line	NOUN
gujaf-252	64	23	spacing	spacing	NOUN
gujaf-252	64	24	,	,	PUNCT
gujaf-252	64	25	12	12	NUM
gujaf-252	64	26	font	font	NOUN
gujaf-252	64	27	size	size	NOUN
gujaf-252	64	28	in	in	ADP
gujaf-252	64	29	times	time	NOUN
gujaf-252	64	30	new	new	ADJ
gujaf-252	64	31	roman	roman	NOUN
gujaf-252	64	32	.	.	PUNCT
gujaf-252	65	1	manuscript	manuscript	NOUN
gujaf-252	65	2	should	should	AUX
gujaf-252	65	3	be	be	AUX
gujaf-252	65	4	tested	test	VERB
gujaf-252	65	5	for	for	ADP
gujaf-252	65	6	plagiarism	plagiarism	NOUN
gujaf-252	65	7	before	before	ADP
gujaf-252	65	8	submission	submission	NOUN
gujaf-252	65	9	,	,	PUNCT
gujaf-252	65	10	as	as	SCONJ
gujaf-252	65	11	the	the	DET
gujaf-252	65	12	maximum	maximum	ADJ
gujaf-252	65	13	similarity	similarity	NOUN
gujaf-252	65	14	index	index	NOUN
gujaf-252	65	15	acceptable	acceptable	ADJ
gujaf-252	65	16	by	by	ADP
gujaf-252	65	17	gujaf	gujaf	NOUN
gujaf-252	65	18	is	be	AUX
gujaf-252	65	19	25	25	NUM
gujaf-252	65	20	percent	percent	NOUN
gujaf-252	65	21	.	.	PUNCT
gujaf-252	66	1	furthermore	furthermore	ADV
gujaf-252	66	2	,	,	PUNCT
gujaf-252	66	3	the	the	DET
gujaf-252	66	4	length	length	NOUN
gujaf-252	66	5	of	of	ADP
gujaf-252	66	6	a	a	DET
gujaf-252	66	7	complete	complete	ADJ
gujaf-252	66	8	article	article	NOUN
gujaf-252	66	9	should	should	AUX
gujaf-252	66	10	not	not	PART
gujaf-252	66	11	exceed	exceed	VERB
gujaf-252	66	12	5000	5000	NUM
gujaf-252	66	13	words	word	NOUN
gujaf-252	66	14	including	include	VERB
gujaf-252	66	15	an	an	DET
gujaf-252	66	16	abstract	abstract	NOUN
gujaf-252	66	17	of	of	ADP
gujaf-252	66	18	not	not	PART
gujaf-252	66	19	more	more	ADJ
gujaf-252	66	20	than	than	ADP
gujaf-252	66	21	250	250	NUM
gujaf-252	66	22	words	word	NOUN
gujaf-252	66	23	with	with	ADP
gujaf-252	66	24	a	a	DET
gujaf-252	66	25	minimum	minimum	NOUN
gujaf-252	66	26	of	of	ADP
gujaf-252	66	27	four	four	NUM
gujaf-252	66	28	key	key	ADJ
gujaf-252	66	29	words	word	NOUN
gujaf-252	66	30	immediately	immediately	ADV
gujaf-252	66	31	after	after	ADP
gujaf-252	66	32	the	the	DET
gujaf-252	66	33	abstract	abstract	NOUN
gujaf-252	66	34	.	.	PUNCT
gujaf-252	67	1	all	all	DET
gujaf-252	67	2	references	reference	NOUN
gujaf-252	67	3	including	include	VERB
gujaf-252	67	4	in	in	ADP
gujaf-252	67	5	text	text	NOUN
gujaf-252	67	6	citation	citation	NOUN
gujaf-252	67	7	and	and	CCONJ
gujaf-252	67	8	reference	reference	NOUN
gujaf-252	67	9	list	list	NOUN
gujaf-252	67	10	,	,	PUNCT
gujaf-252	67	11	tables	table	NOUN
gujaf-252	67	12	and	and	CCONJ
gujaf-252	67	13	figures	figure	NOUN
gujaf-252	67	14	should	should	AUX
gujaf-252	67	15	be	be	AUX
gujaf-252	67	16	in	in	ADP
gujaf-252	67	17	line	line	NOUN
gujaf-252	67	18	with	with	ADP
gujaf-252	67	19	apa	apa	PROPN
gujaf-252	67	20	7th	7th	PROPN
gujaf-252	67	21	edition	edition	NOUN
gujaf-252	67	22	publication	publication	NOUN
gujaf-252	67	23	manual	manual	NOUN
gujaf-252	67	24	.	.	PUNCT
gujaf-252	68	1	finally	finally	ADV
gujaf-252	68	2	,	,	PUNCT
gujaf-252	68	3	manuscript	manuscript	NOUN
gujaf-252	68	4	should	should	AUX
gujaf-252	68	5	be	be	AUX
gujaf-252	68	6	send	send	VERB
gujaf-252	68	7	to	to	ADP
gujaf-252	68	8	our	our	PRON
gujaf-252	68	9	email	email	NOUN
gujaf-252	68	10	address	address	NOUN
gujaf-252	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-252	68	12	and	and	CCONJ
gujaf-252	68	13	a	a	DET
gujaf-252	68	14	copy	copy	NOUN
gujaf-252	68	15	to	to	ADP
gujaf-252	68	16	our	our	PRON
gujaf-252	68	17	website	website	NOUN
gujaf-252	68	18	on	on	ADP
gujaf-252	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-252	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-252	68	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-252	68	22	viii	viii	ADJ
gujaf-252	68	23	publication	publication	NOUN
gujaf-252	68	24	procedure	procedure	NOUN
gujaf-252	68	25	after	after	ADP
gujaf-252	68	26	receiving	receive	VERB
gujaf-252	68	27	a	a	DET
gujaf-252	68	28	manuscript	manuscript	NOUN
gujaf-252	68	29	that	that	PRON
gujaf-252	68	30	is	be	AUX
gujaf-252	68	31	within	within	ADP
gujaf-252	68	32	the	the	DET
gujaf-252	68	33	similarity	similarity	NOUN
gujaf-252	68	34	index	index	NOUN
gujaf-252	68	35	threshold	threshold	NOUN
gujaf-252	68	36	,	,	PUNCT
gujaf-252	68	37	a	a	DET
gujaf-252	68	38	confirmation	confirmation	NOUN
gujaf-252	68	39	email	email	NOUN
gujaf-252	68	40	will	will	AUX
gujaf-252	68	41	be	be	AUX
gujaf-252	68	42	send	send	VERB
gujaf-252	68	43	together	together	ADV
gujaf-252	68	44	with	with	ADP
gujaf-252	68	45	a	a	DET
gujaf-252	68	46	request	request	NOUN
gujaf-252	68	47	to	to	PART
gujaf-252	68	48	pay	pay	VERB
gujaf-252	68	49	a	a	DET
gujaf-252	68	50	review	review	NOUN
gujaf-252	68	51	proceeding	proceeding	NOUN
gujaf-252	68	52	fee	fee	NOUN
gujaf-252	68	53	.	.	PUNCT
gujaf-252	69	1	at	at	ADP
gujaf-252	69	2	this	this	DET
gujaf-252	69	3	point	point	NOUN
gujaf-252	69	4	,	,	PUNCT
gujaf-252	69	5	the	the	DET
gujaf-252	69	6	editorial	editorial	ADJ
gujaf-252	69	7	board	board	NOUN
gujaf-252	69	8	will	will	AUX
gujaf-252	69	9	take	take	VERB
gujaf-252	69	10	a	a	DET
gujaf-252	69	11	decision	decision	NOUN
gujaf-252	69	12	on	on	ADP
gujaf-252	69	13	accepting	accept	VERB
gujaf-252	69	14	,	,	PUNCT
gujaf-252	69	15	rejecting	reject	VERB
gujaf-252	69	16	or	or	CCONJ
gujaf-252	69	17	making	make	VERB
gujaf-252	69	18	a	a	DET
gujaf-252	69	19	resubmission	resubmission	NOUN
gujaf-252	69	20	of	of	ADP
gujaf-252	69	21	the	the	DET
gujaf-252	69	22	manuscript	manuscript	NOUN
gujaf-252	69	23	based	base	VERB
gujaf-252	69	24	on	on	ADP
gujaf-252	69	25	the	the	DET
gujaf-252	69	26	outcome	outcome	NOUN
gujaf-252	69	27	of	of	ADP
gujaf-252	69	28	the	the	DET
gujaf-252	69	29	double	double	ADJ
gujaf-252	69	30	-	-	PUNCT
gujaf-252	69	31	blind	blind	ADJ
gujaf-252	69	32	peer	peer	NOUN
gujaf-252	69	33	review	review	NOUN
gujaf-252	69	34	.	.	PUNCT
gujaf-252	70	1	those	those	DET
gujaf-252	70	2	authors	author	NOUN
gujaf-252	70	3	whose	whose	DET
gujaf-252	70	4	manuscript	manuscript	NOUN
gujaf-252	70	5	were	be	AUX
gujaf-252	70	6	accepted	accept	VERB
gujaf-252	70	7	for	for	ADP
gujaf-252	70	8	publication	publication	NOUN
gujaf-252	70	9	will	will	AUX
gujaf-252	70	10	be	be	AUX
gujaf-252	70	11	asked	ask	VERB
gujaf-252	70	12	to	to	PART
gujaf-252	70	13	pay	pay	VERB
gujaf-252	70	14	a	a	DET
gujaf-252	70	15	publication	publication	NOUN
gujaf-252	70	16	fee	fee	NOUN
gujaf-252	70	17	,	,	PUNCT
gujaf-252	70	18	after	after	ADP
gujaf-252	70	19	effecting	effect	VERB
gujaf-252	70	20	all	all	DET
gujaf-252	70	21	suggested	suggest	VERB
gujaf-252	70	22	corrections	correction	NOUN
gujaf-252	70	23	and	and	CCONJ
gujaf-252	70	24	changes	change	NOUN
gujaf-252	70	25	made	make	VERB
gujaf-252	70	26	on	on	ADP
gujaf-252	70	27	the	the	DET
gujaf-252	70	28	manuscript	manuscript	NOUN
gujaf-252	70	29	.	.	PUNCT
gujaf-252	71	1	all	all	DET
gujaf-252	71	2	corrected	correct	VERB
gujaf-252	71	3	papers	paper	NOUN
gujaf-252	71	4	returned	return	VERB
gujaf-252	71	5	within	within	ADP
gujaf-252	71	6	the	the	DET
gujaf-252	71	7	specified	specify	VERB
gujaf-252	71	8	time	time	NOUN
gujaf-252	71	9	frame	frame	NOUN
gujaf-252	71	10	will	will	AUX
gujaf-252	71	11	be	be	AUX
gujaf-252	71	12	published	publish	VERB
gujaf-252	71	13	in	in	ADP
gujaf-252	71	14	that	that	DET
gujaf-252	71	15	issue	issue	NOUN
gujaf-252	71	16	.	.	PUNCT
gujaf-252	72	1	payment	payment	NOUN
gujaf-252	72	2	details	detail	NOUN
gujaf-252	72	3	bank	bank	NOUN
gujaf-252	72	4	:	:	PUNCT
gujaf-252	72	5	fcmb	fcmb	PROPN
gujaf-252	72	6	account	account	PROPN
gujaf-252	72	7	number	number	NOUN
gujaf-252	72	8	:	:	PUNCT
gujaf-252	72	9	7278465011	7278465011	NUM
gujaf-252	72	10	account	account	NOUN
gujaf-252	72	11	name	name	NOUN
gujaf-252	72	12	:	:	PUNCT
gujaf-252	72	13	gusau	gusau	PROPN
gujaf-252	72	14	journal	journal	NOUN
gujaf-252	72	15	of	of	ADP
gujaf-252	72	16	accounting	accounting	NOUN
gujaf-252	72	17	and	and	CCONJ
gujaf-252	72	18	finance	finance	NOUN
gujaf-252	72	19	for	for	ADP
gujaf-252	72	20	inquiry	inquiry	NOUN
gujaf-252	72	21	the	the	DET
gujaf-252	72	22	head	head	NOUN
gujaf-252	72	23	,	,	PUNCT
gujaf-252	72	24	department	department	NOUN
gujaf-252	72	25	of	of	ADP
gujaf-252	72	26	accounting	accounting	NOUN
gujaf-252	72	27	and	and	CCONJ
gujaf-252	72	28	finance	finance	NOUN
gujaf-252	72	29	,	,	PUNCT
gujaf-252	72	30	federal	federal	ADJ
gujaf-252	72	31	university	university	NOUN
gujaf-252	72	32	gusau	gusau	PROPN
gujaf-252	72	33	,	,	PUNCT
gujaf-252	72	34	zamfara	zamfara	PROPN
gujaf-252	72	35	state	state	PROPN
gujaf-252	72	36	.	.	PUNCT
gujaf-252	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-252	74	1	+2348069393824	+2348069393824	PRON
gujaf-252	74	2	for	for	ADP
gujaf-252	74	3	more	more	ADJ
gujaf-252	74	4	information	information	NOUN
gujaf-252	74	5	,	,	PUNCT
gujaf-252	74	6	contact	contact	VERB
gujaf-252	74	7	the	the	DET
gujaf-252	74	8	editor	editor	NOUN
gujaf-252	74	9	-	-	PUNCT
gujaf-252	74	10	in	in	ADP
gujaf-252	74	11	-	-	PUNCT
gujaf-252	74	12	chief	chief	NOUN
gujaf-252	74	13	on	on	ADP
gujaf-252	74	14	+2348067766435	+2348067766435	NUM
gujaf-252	74	15	the	the	DET
gujaf-252	74	16	associate	associate	ADJ
gujaf-252	74	17	editor	editor	NOUN
gujaf-252	74	18	on	on	ADP
gujaf-252	74	19	+2348036057525	+2348036057525	NUM
gujaf-252	74	20	or	or	CCONJ
gujaf-252	74	21	visit	visit	VERB
gujaf-252	74	22	our	our	PRON
gujaf-252	74	23	website	website	NOUN
gujaf-252	74	24	on	on	ADP
gujaf-252	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-252	74	26	or	or	CCONJ
gujaf-252	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-252	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-252	75	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-252	75	3	ix	ix	PROPN
gujaf-252	75	4	contents	content	NOUN
gujaf-252	75	5	board	board	NOUN
gujaf-252	75	6	characteristics	characteristic	NOUN
gujaf-252	75	7	and	and	CCONJ
gujaf-252	75	8	financial	financial	ADJ
gujaf-252	75	9	performance	performance	NOUN
gujaf-252	75	10	:	:	PUNCT
gujaf-252	75	11	evidence	evidence	NOUN
gujaf-252	75	12	from	from	ADP
gujaf-252	75	13	listed	list	VERB
gujaf-252	75	14	deposit	deposit	NOUN
gujaf-252	75	15	money	money	NOUN
gujaf-252	75	16	banks	bank	NOUN
gujaf-252	75	17	in	in	ADP
gujaf-252	75	18	nigeria	nigeria	PROPN
gujaf-252	75	19	1	1	NUM
gujaf-252	75	20	abdullahi	abdullahi	PROPN
gujaf-252	75	21	bala	bala	PROPN
gujaf-252	75	22	ado	ado	PROPN
gujaf-252	75	23	,	,	PUNCT
gujaf-252	75	24	norfadzilah	norfadzilah	PROPN
gujaf-252	75	25	nik	nik	PROPN
gujaf-252	75	26	mohd	mohd	PROPN
gujaf-252	75	27	rashid	rashid	PROPN
gujaf-252	75	28	,	,	PUNCT
gujaf-252	75	29	sa’adatu	sa’adatu	PROPN
gujaf-252	75	30	b.	b.	PROPN
gujaf-252	75	31	adam	adam	PROPN
gujaf-252	75	32	,	,	PUNCT
gujaf-252	75	33	binta	binta	PROPN
gujaf-252	75	34	abubakar	abubakar	PROPN
gujaf-252	75	35	nuhu	nuhu	NOUN
gujaf-252	75	36	,	,	PUNCT
gujaf-252	75	37	hassanat	hassanat	PROPN
gujaf-252	75	38	salawu	salawu	NOUN
gujaf-252	75	39	salihu	salihu	PROPN
gujaf-252	75	40	and	and	CCONJ
gujaf-252	75	41	tariro	tariro	VERB
gujaf-252	75	42	masunda	masunda	NOUN
gujaf-252	75	43	welfare	welfare	NOUN
gujaf-252	75	44	,	,	PUNCT
gujaf-252	75	45	inflation	inflation	NOUN
gujaf-252	75	46	,	,	PUNCT
gujaf-252	75	47	and	and	CCONJ
gujaf-252	75	48	pension	pension	NOUN
gujaf-252	75	49	income	income	NOUN
gujaf-252	75	50	inequality	inequality	NOUN
gujaf-252	75	51	among	among	ADP
gujaf-252	75	52	the	the	DET
gujaf-252	75	53	bottom	bottom	NOUN
gujaf-252	75	54	and	and	CCONJ
gujaf-252	75	55	top	top	ADJ
gujaf-252	75	56	income	income	NOUN
gujaf-252	75	57	quintiles	quintile	NOUN
gujaf-252	75	58	and	and	CCONJ
gujaf-252	75	59	decile	decile	NOUN
gujaf-252	75	60	:	:	PUNCT
gujaf-252	75	61	an	an	DET
gujaf-252	75	62	implication	implication	NOUN
gujaf-252	75	63	of	of	ADP
gujaf-252	75	64	kaduna	kaduna	PROPN
gujaf-252	75	65	state	state	PROPN
gujaf-252	75	66	pension	pension	NOUN
gujaf-252	75	67	reform	reform	NOUN
gujaf-252	75	68	18	18	NUM
gujaf-252	75	69	prof	prof	NOUN
gujaf-252	75	70	.	.	PUNCT
gujaf-252	75	71	salamatu	salamatu	PROPN
gujaf-252	75	72	i.	i.	PROPN
gujaf-252	75	73	isah	isah	PROPN
gujaf-252	75	74	,	,	PUNCT
gujaf-252	75	75	ibrahim	ibrahim	PROPN
gujaf-252	75	76	kekere	kekere	PROPN
gujaf-252	75	77	sule	sule	PROPN
gujaf-252	75	78	(	(	PUNCT
gujaf-252	75	79	phd	phd	NOUN
gujaf-252	75	80	)	)	PUNCT
gujaf-252	75	81	political	political	ADJ
gujaf-252	75	82	connection	connection	NOUN
gujaf-252	75	83	,	,	PUNCT
gujaf-252	75	84	audit	audit	NOUN
gujaf-252	75	85	fees	fee	NOUN
gujaf-252	75	86	,	,	PUNCT
gujaf-252	75	87	audit	audit	NOUN
gujaf-252	75	88	quality	quality	NOUN
gujaf-252	75	89	,	,	PUNCT
gujaf-252	75	90	and	and	CCONJ
gujaf-252	75	91	tax	tax	NOUN
gujaf-252	75	92	avoidance	avoidance	NOUN
gujaf-252	75	93	31	31	NUM
gujaf-252	75	94	novita	novita	PROPN
gujaf-252	75	95	dwi	dwi	PROPN
gujaf-252	75	96	damayanti	damayanti	PROPN
gujaf-252	75	97	,	,	PUNCT
gujaf-252	75	98	m	m	VERB
gujaf-252	75	99	khoirurusydi	khoirurusydi	ADJ
gujaf-252	75	100	,	,	PUNCT
gujaf-252	75	101	wuryanandayani	wuryanandayani	ADJ
gujaf-252	75	102	firm	firm	ADJ
gujaf-252	75	103	attributes	attribute	NOUN
gujaf-252	75	104	and	and	CCONJ
gujaf-252	75	105	shareholder	shareholder	NOUN
gujaf-252	75	106	’s	’s	PART
gujaf-252	75	107	wealth	wealth	NOUN
gujaf-252	75	108	of	of	ADP
gujaf-252	75	109	listed	list	VERB
gujaf-252	75	110	deposit	deposit	NOUN
gujaf-252	75	111	money	money	NOUN
gujaf-252	75	112	banks	bank	NOUN
gujaf-252	75	113	in	in	ADP
gujaf-252	75	114	nigeria	nigeria	PROPN
gujaf-252	75	115	47	47	NUM
gujaf-252	75	116	a.a	a.a	PROPN
gujaf-252	75	117	.	.	PROPN
gujaf-252	75	118	mustapha	mustapha	PROPN
gujaf-252	75	119	,	,	PUNCT
gujaf-252	75	120	prof	prof	PROPN
gujaf-252	75	121	.	.	PUNCT
gujaf-252	76	1	m.s	m.s	PROPN
gujaf-252	76	2	.	.	PROPN
gujaf-252	76	3	tijjani	tijjani	PROPN
gujaf-252	76	4	,	,	PUNCT
gujaf-252	76	5	s.	s.	PROPN
gujaf-252	76	6	salami	salami	PROPN
gujaf-252	76	7	phd	phd	PROPN
gujaf-252	76	8	financial	financial	ADJ
gujaf-252	76	9	determinants	determinant	NOUN
gujaf-252	76	10	of	of	ADP
gujaf-252	76	11	entrepreneurship	entrepreneurship	NOUN
gujaf-252	76	12	in	in	ADP
gujaf-252	76	13	nigeria	nigeria	PROPN
gujaf-252	76	14	67	67	NUM
gujaf-252	76	15	precious	precious	ADJ
gujaf-252	76	16	adukwu	adukwu	NOUN
gujaf-252	76	17	,	,	PUNCT
gujaf-252	76	18	hyeladi	hyeladi	PROPN
gujaf-252	76	19	stanley	stanley	PROPN
gujaf-252	76	20	dibal	dibal	PROPN
gujaf-252	76	21	work	work	PROPN
gujaf-252	76	22	environment	environment	PROPN
gujaf-252	76	23	,	,	PUNCT
gujaf-252	76	24	remuneration	remuneration	NOUN
gujaf-252	76	25	and	and	CCONJ
gujaf-252	76	26	accounting	accounting	NOUN
gujaf-252	76	27	lecturers	lecturer	NOUN
gujaf-252	76	28	’	’	PART
gujaf-252	76	29	performance	performance	NOUN
gujaf-252	76	30	in	in	ADP
gujaf-252	76	31	polytechnics	polytechnic	NOUN
gujaf-252	76	32	in	in	ADP
gujaf-252	76	33	north	north	PROPN
gujaf-252	76	34	west	west	PROPN
gujaf-252	76	35	,	,	PUNCT
gujaf-252	76	36	nigeria	nigeria	PROPN
gujaf-252	76	37	88	88	NUM
gujaf-252	76	38	dr	dr	PROPN
gujaf-252	76	39	.	.	PROPN
gujaf-252	76	40	aliyu	aliyu	PROPN
gujaf-252	76	41	abdullahi	abdullahi	PROPN
gujaf-252	76	42	ahmed	ahmed	PROPN
gujaf-252	76	43	,	,	PUNCT
gujaf-252	76	44	rabiatu	rabiatu	NOUN
gujaf-252	76	45	ahmed	ahme	VERB
gujaf-252	76	46	relative	relative	ADJ
gujaf-252	76	47	efficiency	efficiency	NOUN
gujaf-252	76	48	of	of	ADP
gujaf-252	76	49	the	the	DET
gujaf-252	76	50	capital	capital	NOUN
gujaf-252	76	51	market	market	NOUN
gujaf-252	76	52	over	over	ADP
gujaf-252	76	53	the	the	DET
gujaf-252	76	54	money	money	NOUN
gujaf-252	76	55	market	market	NOUN
gujaf-252	76	56	in	in	ADP
gujaf-252	76	57	a	a	DET
gujaf-252	76	58	growth	growth	NOUN
gujaf-252	76	59	-	-	PUNCT
gujaf-252	76	60	financing	financing	NOUN
gujaf-252	76	61	economy	economy	NOUN
gujaf-252	76	62	110	110	NUM
gujaf-252	76	63	adedeji	adedeji	PROPN
gujaf-252	76	64	daniel	daniel	PROPN
gujaf-252	76	65	gbadebo	gbadebo	PROPN
gujaf-252	76	66	board	board	PROPN
gujaf-252	76	67	education	education	PROPN
gujaf-252	76	68	,	,	PUNCT
gujaf-252	76	69	director	director	NOUN
gujaf-252	76	70	's	's	PART
gujaf-252	76	71	age	age	NOUN
gujaf-252	76	72	and	and	CCONJ
gujaf-252	76	73	earnings	earning	NOUN
gujaf-252	76	74	management	management	NOUN
gujaf-252	76	75	of	of	ADP
gujaf-252	76	76	listed	list	VERB
gujaf-252	76	77	deposit	deposit	NOUN
gujaf-252	76	78	money	money	NOUN
gujaf-252	76	79	banks	bank	NOUN
gujaf-252	76	80	in	in	ADP
gujaf-252	76	81	nigeria	nigeria	PROPN
gujaf-252	76	82	131	131	NUM
gujaf-252	76	83	idris	idris	PROPN
gujaf-252	76	84	ibrahimphd	ibrahimphd	PROPN
gujaf-252	76	85	,	,	PUNCT
gujaf-252	76	86	prof	prof	PROPN
gujaf-252	76	87	.	.	PUNCT
gujaf-252	77	1	luka	luka	PROPN
gujaf-252	77	2	mailafia	mailafia	PROPN
gujaf-252	77	3	,	,	PUNCT
gujaf-252	77	4	salami	salami	ADJ
gujaf-252	77	5	suleiman	suleiman	PROPN
gujaf-252	77	6	phd	phd	PROPN
gujaf-252	77	7	ownership	ownership	NOUN
gujaf-252	77	8	concentration	concentration	NOUN
gujaf-252	77	9	’s	’s	PART
gujaf-252	77	10	moderating	moderate	VERB
gujaf-252	77	11	effect	effect	NOUN
gujaf-252	77	12	on	on	ADP
gujaf-252	77	13	dividend	dividend	NOUN
gujaf-252	77	14	payout	payout	NOUN
gujaf-252	77	15	and	and	CCONJ
gujaf-252	77	16	tobin	tobin	NOUN
gujaf-252	77	17	’s	’s	PART
gujaf-252	77	18	q	q	NOUN
gujaf-252	77	19	in	in	ADP
gujaf-252	77	20	the	the	DET
gujaf-252	77	21	nigerian	nigerian	ADJ
gujaf-252	77	22	consumer	consumer	NOUN
gujaf-252	77	23	goods	good	NOUN
gujaf-252	77	24	sector	sector	NOUN
gujaf-252	77	25	.	.	PUNCT
gujaf-252	78	1	149	149	NUM
gujaf-252	78	2	ovbe	ovbe	PROPN
gujaf-252	78	3	simon	simon	PROPN
gujaf-252	78	4	akpadaka	akpadaka	PROPN
gujaf-252	78	5	x	x	PROPN
gujaf-252	78	6	foreign	foreign	ADJ
gujaf-252	78	7	direct	direct	ADJ
gujaf-252	78	8	investment	investment	NOUN
gujaf-252	78	9	,	,	PUNCT
gujaf-252	78	10	renewable	renewable	ADJ
gujaf-252	78	11	energy	energy	NOUN
gujaf-252	78	12	and	and	CCONJ
gujaf-252	78	13	economic	economic	ADJ
gujaf-252	78	14	growth	growth	NOUN
gujaf-252	78	15	:	:	PUNCT
gujaf-252	78	16	an	an	DET
gujaf-252	78	17	empirical	empirical	ADJ
gujaf-252	78	18	analysis	analysis	NOUN
gujaf-252	78	19	from	from	ADP
gujaf-252	78	20	south	south	PROPN
gujaf-252	78	21	africa	africa	PROPN
gujaf-252	78	22	.	.	PUNCT
gujaf-252	79	1	167	167	NUM
gujaf-252	79	2	ahmed	ahmed	PROPN
gujaf-252	79	3	oluwatobi	oluwatobi	PROPN
gujaf-252	79	4	adekunle	adekunle	PROPN
gujaf-252	79	5	impact	impact	NOUN
gujaf-252	79	6	of	of	ADP
gujaf-252	79	7	digital	digital	ADJ
gujaf-252	79	8	financial	financial	ADJ
gujaf-252	79	9	services	service	NOUN
gujaf-252	79	10	on	on	ADP
gujaf-252	79	11	savings	saving	NOUN
gujaf-252	79	12	development	development	NOUN
gujaf-252	79	13	in	in	ADP
gujaf-252	79	14	nigeria	nigeria	PROPN
gujaf-252	79	15	182	182	NUM
gujaf-252	79	16	iro	iro	PROPN
gujaf-252	79	17	,	,	PUNCT
gujaf-252	79	18	onyinyechi	onyinyechi	NOUN
gujaf-252	79	19	adanna	adanna	NOUN
gujaf-252	79	20	,	,	PUNCT
gujaf-252	79	21	eke	eke	ADJ
gujaf-252	79	22	,	,	PUNCT
gujaf-252	79	23	patrick	patrick	PROPN
gujaf-252	79	24	omoruyi	omoruyi	PROPN
gujaf-252	79	25	,	,	PUNCT
gujaf-252	79	26	yunisa	yunisa	PROPN
gujaf-252	79	27	,	,	PUNCT
gujaf-252	79	28	simon	simon	PROPN
gujaf-252	79	29	amodu	amodu	PROPN
gujaf-252	79	30	,	,	PUNCT
gujaf-252	79	31	shekoni	shekoni	NOUN
gujaf-252	79	32	,	,	PUNCT
gujaf-252	79	33	nurudeen	nurudeen	NOUN
gujaf-252	79	34	adebayo	adebayo	PROPN
gujaf-252	79	35	account	account	PROPN
gujaf-252	79	36	receivable	receivable	ADJ
gujaf-252	79	37	management	management	NOUN
gujaf-252	79	38	and	and	CCONJ
gujaf-252	79	39	financial	financial	ADJ
gujaf-252	79	40	performance	performance	NOUN
gujaf-252	79	41	of	of	ADP
gujaf-252	79	42	listed	list	VERB
gujaf-252	79	43	consumer	consumer	NOUN
gujaf-252	79	44	goods	good	NOUN
gujaf-252	79	45	firms	firm	NOUN
gujaf-252	79	46	in	in	ADP
gujaf-252	79	47	nigeria	nigeria	PROPN
gujaf-252	79	48	209	209	NUM
gujaf-252	79	49	umar	umar	PROPN
gujaf-252	79	50	suleiman	suleiman	PROPN
gujaf-252	79	51	abubakar	abubakar	PROPN
gujaf-252	79	52	dabai	dabai	PROPN
gujaf-252	79	53	,	,	PUNCT
gujaf-252	79	54	biyai	biyai	PROPN
gujaf-252	79	55	shepnaan	shepnaan	PROPN
gujaf-252	79	56	,	,	PUNCT
gujaf-252	79	57	hajara	hajara	PROPN
gujaf-252	79	58	abubakar	abubakar	PROPN
gujaf-252	79	59	jimoh	jimoh	PROPN
gujaf-252	79	60	,	,	PUNCT
gujaf-252	79	61	haruna	haruna	PROPN
gujaf-252	79	62	halimah	halimah	PROPN
gujaf-252	79	63	sani	sani	PROPN
gujaf-252	79	64	sambo	sambo	PROPN
gujaf-252	79	65	phd	phd	PROPN
gujaf-252	79	66	stable	stable	ADJ
gujaf-252	79	67	dividend	dividend	NOUN
gujaf-252	79	68	policy	policy	NOUN
gujaf-252	79	69	and	and	CCONJ
gujaf-252	79	70	value	value	NOUN
gujaf-252	79	71	of	of	ADP
gujaf-252	79	72	listed	list	VERB
gujaf-252	79	73	healthcare	healthcare	NOUN
gujaf-252	79	74	firms	firm	NOUN
gujaf-252	79	75	in	in	ADP
gujaf-252	79	76	nigeria	nigeria	PROPN
gujaf-252	79	77	227	227	NUM
gujaf-252	79	78	maimuna	maimuna	PROPN
gujaf-252	79	79	adamu	adamu	PROPN
gujaf-252	79	80	salihu	salihu	PROPN
gujaf-252	79	81	,	,	PUNCT
gujaf-252	79	82	aminu	aminu	PROPN
gujaf-252	79	83	danladi	danladi	PROPN
gujaf-252	79	84	ahmad	ahmad	PROPN
gujaf-252	79	85	,	,	PUNCT
gujaf-252	79	86	zaharaddeen	zaharaddeen	NUM
gujaf-252	79	87	salisu	salisu	ADJ
gujaf-252	79	88	maigoshi	maigoshi	NOUN
gujaf-252	79	89	,	,	PUNCT
gujaf-252	79	90	naja'atu	naja'atu	ADJ
gujaf-252	79	91	bala	bala	NOUN
gujaf-252	79	92	rabiu	rabiu	VERB
gujaf-252	79	93	the	the	DET
gujaf-252	79	94	impact	impact	NOUN
gujaf-252	79	95	of	of	ADP
gujaf-252	79	96	monetary	monetary	ADJ
gujaf-252	79	97	policy	policy	NOUN
gujaf-252	79	98	on	on	ADP
gujaf-252	79	99	small	small	ADJ
gujaf-252	79	100	and	and	CCONJ
gujaf-252	79	101	medium	medium	ADJ
gujaf-252	79	102	scale	scale	NOUN
gujaf-252	79	103	enterprises	enterprise	NOUN
gujaf-252	79	104	(	(	PUNCT
gujaf-252	79	105	smes	sme	NOUN
gujaf-252	79	106	)	)	PUNCT
gujaf-252	79	107	in	in	ADP
gujaf-252	79	108	the	the	DET
gujaf-252	79	109	period	period	NOUN
gujaf-252	79	110	of	of	ADP
gujaf-252	79	111	economic	economic	ADJ
gujaf-252	79	112	crises	crisis	NOUN
gujaf-252	79	113	.	.	PUNCT
gujaf-252	80	1	240	240	NUM
gujaf-252	80	2	ahmed	ahmed	PROPN
gujaf-252	80	3	oluwatobi	oluwatobi	PROPN
gujaf-252	80	4	adekunle	adekunle	PROPN
gujaf-252	80	5	.	.	PUNCT
gujaf-252	81	1	ceo	ceo	NOUN
gujaf-252	81	2	age	age	NOUN
gujaf-252	81	3	and	and	CCONJ
gujaf-252	81	4	gender	gender	NOUN
gujaf-252	81	5	on	on	ADP
gujaf-252	81	6	financial	financial	ADJ
gujaf-252	81	7	distress	distress	NOUN
gujaf-252	81	8	likelihood	likelihood	NOUN
gujaf-252	81	9	of	of	ADP
gujaf-252	81	10	listed	list	VERB
gujaf-252	81	11	deposit	deposit	NOUN
gujaf-252	81	12	money	money	NOUN
gujaf-252	81	13	banks	bank	NOUN
gujaf-252	81	14	in	in	ADP
gujaf-252	81	15	nigeria	nigeria	PROPN
gujaf-252	81	16	:	:	PUNCT
gujaf-252	81	17	moderated	moderate	VERB
gujaf-252	81	18	by	by	ADP
gujaf-252	81	19	risk	risk	NOUN
gujaf-252	81	20	committee	committee	NOUN
gujaf-252	81	21	gender	gender	NOUN
gujaf-252	81	22	254	254	NUM
gujaf-252	81	23	idris	idris	PROPN
gujaf-252	81	24	mohammed	mohammed	PROPN
gujaf-252	81	25	,	,	PUNCT
gujaf-252	81	26	joshua	joshua	PROPN
gujaf-252	81	27	okpanachi	okpanachi	PROPN
gujaf-252	81	28	,	,	PUNCT
gujaf-252	81	29	onipeadabenege	onipeadabenege	PROPN
gujaf-252	81	30	yahaya	yahaya	PROPN
gujaf-252	81	31	,	,	PUNCT
gujaf-252	81	32	suleiman	suleiman	PROPN
gujaf-252	81	33	tauhid	tauhid	PROPN
gujaf-252	81	34	131	131	NUM
gujaf-252	81	35	board	board	NOUN
gujaf-252	81	36	education	education	NOUN
gujaf-252	81	37	,	,	PUNCT
gujaf-252	81	38	director	director	NOUN
gujaf-252	81	39	's	's	PART
gujaf-252	81	40	age	age	NOUN
gujaf-252	81	41	and	and	CCONJ
gujaf-252	81	42	earnings	earning	NOUN
gujaf-252	81	43	management	management	NOUN
gujaf-252	81	44	of	of	ADP
gujaf-252	81	45	listed	list	VERB
gujaf-252	81	46	deposit	deposit	NOUN
gujaf-252	81	47	money	money	NOUN
gujaf-252	81	48	banks	bank	NOUN
gujaf-252	81	49	in	in	ADP
gujaf-252	81	50	nigeria	nigeria	PROPN
gujaf-252	81	51	idris	idris	PROPN
gujaf-252	81	52	ibrahim	ibrahim	PROPN
gujaf-252	81	53	department	department	PROPN
gujaf-252	81	54	of	of	ADP
gujaf-252	81	55	accountancy	accountancy	PROPN
gujaf-252	81	56	college	college	PROPN
gujaf-252	81	57	of	of	ADP
gujaf-252	81	58	business	business	NOUN
gujaf-252	81	59	and	and	CCONJ
gujaf-252	81	60	management	management	NOUN
gujaf-252	81	61	studies	study	NOUN
gujaf-252	81	62	kaduna	kaduna	PROPN
gujaf-252	81	63	polytechnic	polytechnic	PROPN
gujaf-252	81	64	kaduna	kaduna	PROPN
gujaf-252	81	65	+2347039137079	+2347039137079	PROPN
gujaf-252	81	66	,	,	PUNCT
gujaf-252	81	67	ibrodrix4all@yahoo	ibrodrix4all@yahoo	PROPN
gujaf-252	81	68	,	,	PUNCT
gujaf-252	81	69	com	com	NOUN
gujaf-252	81	70	salami	salami	PROPN
gujaf-252	81	71	suleiman	suleiman	PROPN
gujaf-252	81	72	phd	phd	PROPN
gujaf-252	81	73	department	department	PROPN
gujaf-252	81	74	of	of	ADP
gujaf-252	81	75	accounting	accounting	PROPN
gujaf-252	81	76	abu	abu	PROPN
gujaf-252	81	77	business	business	PROPN
gujaf-252	81	78	school	school	PROPN
gujaf-252	81	79	.	.	PUNCT
gujaf-252	82	1	ahmadu	ahmadu	PROPN
gujaf-252	82	2	bello	bello	PROPN
gujaf-252	82	3	university	university	PROPN
gujaf-252	82	4	zaria	zaria	PROPN
gujaf-252	82	5	.	.	PUNCT
gujaf-252	83	1	+2348027247501,suleimanbinsalami@gmail.com	+2348027247501,suleimanbinsalami@gmail.com	X
gujaf-252	83	2	prof	prof	PROPN
gujaf-252	83	3	.	.	PUNCT
gujaf-252	84	1	luka	luka	PROPN
gujaf-252	84	2	mailafia	mailafia	PROPN
gujaf-252	84	3	department	department	PROPN
gujaf-252	84	4	of	of	ADP
gujaf-252	84	5	accounting	accounting	PROPN
gujaf-252	84	6	abu	abu	PROPN
gujaf-252	84	7	business	business	PROPN
gujaf-252	84	8	school	school	PROPN
gujaf-252	84	9	.	.	PUNCT
gujaf-252	85	1	ahmadu	ahmadu	PROPN
gujaf-252	85	2	bello	bello	PROPN
gujaf-252	85	3	university	university	PROPN
gujaf-252	85	4	zaria	zaria	PROPN
gujaf-252	85	5	.	.	PUNCT
gujaf-252	86	1	+2348065635743	+2348065635743	PROPN
gujaf-252	86	2	,	,	PUNCT
gujaf-252	86	3	lumailafia@gmail.com	lumailafia@gmail.com	X
gujaf-252	87	1	abstract	abstract	ADJ
gujaf-252	87	2	utilizing	utilize	VERB
gujaf-252	87	3	a	a	DET
gujaf-252	87	4	complete	complete	ADJ
gujaf-252	87	5	nine	nine	NUM
gujaf-252	87	6	-	-	PUNCT
gujaf-252	87	7	year	year	NOUN
gujaf-252	87	8	dataset	dataset	NOUN
gujaf-252	87	9	,	,	PUNCT
gujaf-252	87	10	this	this	DET
gujaf-252	87	11	research	research	NOUN
gujaf-252	87	12	investigates	investigate	VERB
gujaf-252	87	13	the	the	DET
gujaf-252	87	14	link	link	NOUN
gujaf-252	87	15	among	among	ADP
gujaf-252	87	16	age	age	NOUN
gujaf-252	87	17	diversity	diversity	NOUN
gujaf-252	87	18	among	among	ADP
gujaf-252	87	19	directors	director	NOUN
gujaf-252	87	20	,	,	PUNCT
gujaf-252	87	21	board	board	NOUN
gujaf-252	87	22	education	education	NOUN
gujaf-252	87	23	qualifications	qualification	NOUN
gujaf-252	87	24	,	,	PUNCT
gujaf-252	87	25	and	and	CCONJ
gujaf-252	87	26	earnings	earning	NOUN
gujaf-252	87	27	management	management	NOUN
gujaf-252	87	28	in	in	ADP
gujaf-252	87	29	the	the	DET
gujaf-252	87	30	context	context	NOUN
gujaf-252	87	31	of	of	ADP
gujaf-252	87	32	nigerian	nigerian	PROPN
gujaf-252	87	33	listed	list	VERB
gujaf-252	87	34	deposit	deposit	NOUN
gujaf-252	87	35	money	money	NOUN
gujaf-252	87	36	banks	bank	NOUN
gujaf-252	87	37	.	.	PUNCT
gujaf-252	88	1	the	the	DET
gujaf-252	88	2	study	study	NOUN
gujaf-252	88	3	was	be	AUX
gujaf-252	88	4	conducted	conduct	VERB
gujaf-252	88	5	from	from	ADP
gujaf-252	88	6	2013	2013	NUM
gujaf-252	88	7	through	through	ADP
gujaf-252	88	8	2021	2021	NUM
gujaf-252	88	9	,	,	PUNCT
gujaf-252	88	10	spanning	span	VERB
gujaf-252	88	11	nine	nine	NUM
gujaf-252	88	12	years	year	NOUN
gujaf-252	88	13	.	.	PUNCT
gujaf-252	89	1	agency	agency	NOUN
gujaf-252	89	2	theory	theory	NOUN
gujaf-252	89	3	serves	serve	VERB
gujaf-252	89	4	as	as	ADP
gujaf-252	89	5	the	the	DET
gujaf-252	89	6	underpinning	underpinning	ADJ
gujaf-252	89	7	framework	framework	NOUN
gujaf-252	89	8	for	for	ADP
gujaf-252	89	9	this	this	DET
gujaf-252	89	10	study	study	NOUN
gujaf-252	89	11	.	.	PUNCT
gujaf-252	90	1	regression	regression	VERB
gujaf-252	90	2	analysis	analysis	NOUN
gujaf-252	90	3	yields	yield	VERB
gujaf-252	90	4	strong	strong	ADJ
gujaf-252	90	5	evidence	evidence	NOUN
gujaf-252	90	6	that	that	SCONJ
gujaf-252	90	7	the	the	DET
gujaf-252	90	8	age	age	NOUN
gujaf-252	90	9	distribution	distribution	NOUN
gujaf-252	90	10	of	of	ADP
gujaf-252	90	11	directors	director	NOUN
gujaf-252	90	12	and	and	CCONJ
gujaf-252	90	13	the	the	DET
gujaf-252	90	14	board	board	NOUN
gujaf-252	90	15	's	's	PART
gujaf-252	90	16	educational	educational	ADJ
gujaf-252	90	17	background	background	NOUN
gujaf-252	90	18	impact	impact	VERB
gujaf-252	90	19	the	the	DET
gujaf-252	90	20	profit	profit	NOUN
gujaf-252	90	21	management	management	NOUN
gujaf-252	90	22	of	of	ADP
gujaf-252	90	23	these	these	DET
gujaf-252	90	24	firms	firm	NOUN
gujaf-252	90	25	.	.	PUNCT
gujaf-252	91	1	specifically	specifically	ADV
gujaf-252	91	2	,	,	PUNCT
gujaf-252	91	3	earnings	earning	NOUN
gujaf-252	91	4	management	management	NOUN
gujaf-252	91	5	significantly	significantly	ADV
gujaf-252	91	6	decreases	decrease	VERB
gujaf-252	91	7	when	when	SCONJ
gujaf-252	91	8	there	there	PRON
gujaf-252	91	9	are	be	VERB
gujaf-252	91	10	more	more	ADJ
gujaf-252	91	11	board	board	NOUN
gujaf-252	91	12	members	member	NOUN
gujaf-252	91	13	with	with	ADP
gujaf-252	91	14	formal	formal	ADJ
gujaf-252	91	15	education	education	NOUN
gujaf-252	91	16	,	,	PUNCT
gujaf-252	91	17	particularly	particularly	ADV
gujaf-252	91	18	in	in	ADP
gujaf-252	91	19	the	the	DET
gujaf-252	91	20	financial	financial	ADJ
gujaf-252	91	21	and	and	CCONJ
gujaf-252	91	22	accounting	accounting	NOUN
gujaf-252	91	23	sectors	sector	NOUN
gujaf-252	91	24	.	.	PUNCT
gujaf-252	92	1	furthermore	furthermore	ADV
gujaf-252	92	2	,	,	PUNCT
gujaf-252	92	3	a	a	DET
gujaf-252	92	4	broad	broad	ADJ
gujaf-252	92	5	age	age	NOUN
gujaf-252	92	6	group	group	NOUN
gujaf-252	92	7	on	on	ADP
gujaf-252	92	8	the	the	DET
gujaf-252	92	9	board	board	NOUN
gujaf-252	92	10	may	may	AUX
gujaf-252	92	11	hinder	hinder	VERB
gujaf-252	92	12	profit	profit	NOUN
gujaf-252	92	13	management	management	NOUN
gujaf-252	92	14	due	due	ADP
gujaf-252	92	15	to	to	ADP
gujaf-252	92	16	age	age	NOUN
gujaf-252	92	17	-	-	PUNCT
gujaf-252	92	18	related	relate	VERB
gujaf-252	92	19	risk	risk	NOUN
gujaf-252	92	20	aversion	aversion	NOUN
gujaf-252	92	21	and	and	CCONJ
gujaf-252	92	22	varied	varied	ADJ
gujaf-252	92	23	experience	experience	NOUN
gujaf-252	92	24	.	.	PUNCT
gujaf-252	93	1	this	this	DET
gujaf-252	93	2	study	study	NOUN
gujaf-252	93	3	sheds	shed	VERB
gujaf-252	93	4	important	important	ADJ
gujaf-252	93	5	light	light	NOUN
gujaf-252	93	6	on	on	ADP
gujaf-252	93	7	the	the	DET
gujaf-252	93	8	crucial	crucial	ADJ
gujaf-252	93	9	role	role	NOUN
gujaf-252	93	10	that	that	PRON
gujaf-252	93	11	board	board	NOUN
gujaf-252	93	12	characteristics	characteristic	NOUN
gujaf-252	93	13	play	play	VERB
gujaf-252	93	14	in	in	ADP
gujaf-252	93	15	shaping	shape	VERB
gujaf-252	93	16	profit	profit	NOUN
gujaf-252	93	17	management	management	NOUN
gujaf-252	93	18	strategies	strategy	NOUN
gujaf-252	93	19	used	use	VERB
gujaf-252	93	20	by	by	ADP
gujaf-252	93	21	nigerian	nigerian	ADJ
gujaf-252	93	22	banks	bank	NOUN
gujaf-252	93	23	.	.	PUNCT
gujaf-252	94	1	it	it	PRON
gujaf-252	94	2	also	also	ADV
gujaf-252	94	3	argues	argue	VERB
gujaf-252	94	4	that	that	SCONJ
gujaf-252	94	5	,	,	PUNCT
gujaf-252	94	6	to	to	PART
gujaf-252	94	7	improve	improve	VERB
gujaf-252	94	8	governance	governance	NOUN
gujaf-252	94	9	,	,	PUNCT
gujaf-252	94	10	banks	bank	NOUN
gujaf-252	94	11	should	should	AUX
gujaf-252	94	12	encourage	encourage	VERB
gujaf-252	94	13	the	the	DET
gujaf-252	94	14	appointment	appointment	NOUN
gujaf-252	94	15	of	of	ADP
gujaf-252	94	16	individuals	individual	NOUN
gujaf-252	94	17	with	with	ADP
gujaf-252	94	18	a	a	DET
gujaf-252	94	19	background	background	NOUN
gujaf-252	94	20	in	in	ADP
gujaf-252	94	21	finance	finance	NOUN
gujaf-252	94	22	to	to	ADP
gujaf-252	94	23	their	their	PRON
gujaf-252	94	24	boards	board	NOUN
gujaf-252	94	25	.	.	PUNCT
gujaf-252	95	1	future	future	ADJ
gujaf-252	95	2	studies	study	NOUN
gujaf-252	95	3	may	may	AUX
gujaf-252	95	4	enhance	enhance	VERB
gujaf-252	95	5	these	these	DET
gujaf-252	95	6	and	and	CCONJ
gujaf-252	95	7	other	other	ADJ
gujaf-252	95	8	aspects	aspect	NOUN
gujaf-252	95	9	,	,	PUNCT
gujaf-252	95	10	given	give	VERB
gujaf-252	95	11	its	its	PRON
gujaf-252	95	12	limitations	limitation	NOUN
gujaf-252	95	13	,	,	PUNCT
gujaf-252	95	14	including	include	VERB
gujaf-252	95	15	observational	observational	ADJ
gujaf-252	95	16	data	datum	NOUN
gujaf-252	95	17	and	and	CCONJ
gujaf-252	95	18	a	a	DET
gujaf-252	95	19	sector	sector	NOUN
gujaf-252	95	20	-	-	PUNCT
gujaf-252	95	21	specific	specific	ADJ
gujaf-252	95	22	emphasis	emphasis	NOUN
gujaf-252	95	23	,	,	PUNCT
gujaf-252	95	24	to	to	PART
gujaf-252	95	25	provide	provide	VERB
gujaf-252	95	26	a	a	DET
gujaf-252	95	27	more	more	ADV
gujaf-252	95	28	thorough	thorough	ADJ
gujaf-252	95	29	understanding	understanding	NOUN
gujaf-252	95	30	of	of	ADP
gujaf-252	95	31	the	the	DET
gujaf-252	95	32	dynamics	dynamic	NOUN
gujaf-252	95	33	of	of	ADP
gujaf-252	95	34	earnings	earning	NOUN
gujaf-252	95	35	management	management	NOUN
gujaf-252	95	36	.	.	PUNCT
gujaf-252	96	1	this	this	DET
gujaf-252	96	2	research	research	NOUN
gujaf-252	96	3	provides	provide	VERB
gujaf-252	96	4	practitioners	practitioner	NOUN
gujaf-252	96	5	and	and	CCONJ
gujaf-252	96	6	policymakers	policymaker	NOUN
gujaf-252	96	7	with	with	ADP
gujaf-252	96	8	guidance	guidance	NOUN
gujaf-252	96	9	for	for	ADP
gujaf-252	96	10	efficient	efficient	ADJ
gujaf-252	96	11	corporate	corporate	ADJ
gujaf-252	96	12	governance	governance	NOUN
gujaf-252	96	13	in	in	ADP
gujaf-252	96	14	nigerian	nigerian	ADJ
gujaf-252	96	15	deposit	deposit	NOUN
gujaf-252	96	16	money	money	NOUN
gujaf-252	96	17	firms	firm	NOUN
gujaf-252	96	18	by	by	ADP
gujaf-252	96	19	highlighting	highlight	VERB
gujaf-252	96	20	the	the	DET
gujaf-252	96	21	critical	critical	ADJ
gujaf-252	96	22	role	role	NOUN
gujaf-252	96	23	that	that	PRON
gujaf-252	96	24	board	board	NOUN
gujaf-252	96	25	composition	composition	NOUN
gujaf-252	96	26	plays	play	VERB
gujaf-252	96	27	in	in	ADP
gujaf-252	96	28	profit	profit	NOUN
gujaf-252	96	29	management	management	NOUN
gujaf-252	96	30	techniques	technique	NOUN
gujaf-252	96	31	.	.	PUNCT
gujaf-252	97	1	mailto:lumailafia@gmail.com	mailto:lumailafia@gmail.com	X
gujaf-252	97	2	doi	doi	PROPN
gujaf-252	97	3	:	:	PUNCT
gujaf-252	97	4	https://doi.org/10.57233/gujaf.v4i2.8	https://doi.org/10.57233/gujaf.v4i2.8	NOUN
gujaf-252	97	5	132	132	NUM
gujaf-252	97	6	keywords	keyword	NOUN
gujaf-252	97	7	:	:	PUNCT
gujaf-252	97	8	director	director	NOUN
gujaf-252	97	9	’s	’s	PART
gujaf-252	97	10	diversity	diversity	NOUN
gujaf-252	97	11	,	,	PUNCT
gujaf-252	97	12	board	board	NOUN
gujaf-252	97	13	education	education	NOUN
gujaf-252	97	14	qualifications	qualification	NOUN
gujaf-252	97	15	,	,	PUNCT
gujaf-252	97	16	earnings	earning	NOUN
gujaf-252	97	17	management	management	NOUN
gujaf-252	97	18	,	,	PUNCT
gujaf-252	97	19	listed	list	VERB
gujaf-252	97	20	deposit	deposit	NOUN
gujaf-252	97	21	money	money	NOUN
gujaf-252	97	22	banks	bank	NOUN
gujaf-252	97	23	1	1	NUM
gujaf-252	97	24	.	.	PUNCT
gujaf-252	98	1	introduction	introduction	NOUN
gujaf-252	98	2	managers	manager	NOUN
gujaf-252	98	3	engage	engage	VERB
gujaf-252	98	4	in	in	ADP
gujaf-252	98	5	earnings	earning	NOUN
gujaf-252	98	6	manipulation	manipulation	NOUN
gujaf-252	98	7	,	,	PUNCT
gujaf-252	98	8	employing	employ	VERB
gujaf-252	98	9	tactics	tactic	NOUN
gujaf-252	98	10	to	to	PART
gujaf-252	98	11	alter	alter	VERB
gujaf-252	98	12	profitability	profitability	NOUN
gujaf-252	98	13	and	and	CCONJ
gujaf-252	98	14	prevent	prevent	VERB
gujaf-252	98	15	annual	annual	ADJ
gujaf-252	98	16	financial	financial	ADJ
gujaf-252	98	17	losses	loss	NOUN
gujaf-252	98	18	(	(	PUNCT
gujaf-252	98	19	cohen	cohen	PROPN
gujaf-252	98	20	&	&	CCONJ
gujaf-252	98	21	zarowin	zarowin	PROPN
gujaf-252	98	22	,	,	PUNCT
gujaf-252	98	23	2010	2010	NUM
gujaf-252	98	24	)	)	PUNCT
gujaf-252	98	25	.	.	PUNCT
gujaf-252	99	1	these	these	DET
gujaf-252	99	2	strategies	strategy	NOUN
gujaf-252	99	3	,	,	PUNCT
gujaf-252	99	4	involving	involve	VERB
gujaf-252	99	5	accounting	accounting	NOUN
gujaf-252	99	6	tricks	trick	NOUN
gujaf-252	99	7	like	like	ADP
gujaf-252	99	8	adjusting	adjust	VERB
gujaf-252	99	9	accruals	accrual	NOUN
gujaf-252	99	10	or	or	CCONJ
gujaf-252	99	11	shifting	shift	VERB
gujaf-252	99	12	transactions	transaction	NOUN
gujaf-252	99	13	between	between	ADP
gujaf-252	99	14	periods	period	NOUN
gujaf-252	99	15	,	,	PUNCT
gujaf-252	99	16	can	can	AUX
gujaf-252	99	17	temporarily	temporarily	ADV
gujaf-252	99	18	lower	low	ADJ
gujaf-252	99	19	profits	profit	NOUN
gujaf-252	99	20	,	,	PUNCT
gujaf-252	99	21	impacting	impact	VERB
gujaf-252	99	22	business	business	NOUN
gujaf-252	99	23	owner	owner	NOUN
gujaf-252	99	24	perceptions	perception	NOUN
gujaf-252	99	25	.	.	PUNCT
gujaf-252	100	1	however	however	ADV
gujaf-252	100	2	,	,	PUNCT
gujaf-252	100	3	the	the	DET
gujaf-252	100	4	consequences	consequence	NOUN
gujaf-252	100	5	of	of	ADP
gujaf-252	100	6	this	this	DET
gujaf-252	100	7	accrual	accrual	ADJ
gujaf-252	100	8	-	-	PUNCT
gujaf-252	100	9	based	base	VERB
gujaf-252	100	10	earnings	earning	NOUN
gujaf-252	100	11	management	management	NOUN
gujaf-252	100	12	,	,	PUNCT
gujaf-252	100	13	such	such	ADJ
gujaf-252	100	14	as	as	ADP
gujaf-252	100	15	financial	financial	ADJ
gujaf-252	100	16	deficits	deficit	NOUN
gujaf-252	100	17	,	,	PUNCT
gujaf-252	100	18	insolvency	insolvency	NOUN
gujaf-252	100	19	,	,	PUNCT
gujaf-252	100	20	and	and	CCONJ
gujaf-252	100	21	fraudulent	fraudulent	ADJ
gujaf-252	100	22	activities	activity	NOUN
gujaf-252	100	23	,	,	PUNCT
gujaf-252	100	24	highlight	highlight	VERB
gujaf-252	100	25	the	the	DET
gujaf-252	100	26	short	short	ADV
gujaf-252	100	27	-	-	PUNCT
gujaf-252	100	28	lived	live	VERB
gujaf-252	100	29	nature	nature	NOUN
gujaf-252	100	30	of	of	ADP
gujaf-252	100	31	such	such	ADJ
gujaf-252	100	32	practices	practice	NOUN
gujaf-252	100	33	.	.	PUNCT
gujaf-252	101	1	a	a	DET
gujaf-252	101	2	concrete	concrete	ADJ
gujaf-252	101	3	example	example	NOUN
gujaf-252	101	4	is	be	AUX
gujaf-252	101	5	the	the	DET
gujaf-252	101	6	2009	2009	NUM
gujaf-252	101	7	declaration	declaration	NOUN
gujaf-252	101	8	by	by	ADP
gujaf-252	101	9	the	the	DET
gujaf-252	101	10	central	central	ADJ
gujaf-252	101	11	bank	bank	PROPN
gujaf-252	101	12	of	of	ADP
gujaf-252	101	13	nigeria	nigeria	PROPN
gujaf-252	101	14	(	(	PUNCT
gujaf-252	101	15	cbn	cbn	PROPN
gujaf-252	101	16	)	)	PUNCT
gujaf-252	101	17	of	of	ADP
gujaf-252	101	18	the	the	DET
gujaf-252	101	19	risk	risk	NOUN
gujaf-252	101	20	of	of	ADP
gujaf-252	101	21	collapse	collapse	NOUN
gujaf-252	101	22	for	for	ADP
gujaf-252	101	23	several	several	ADJ
gujaf-252	101	24	banks	bank	NOUN
gujaf-252	101	25	due	due	ADJ
gujaf-252	101	26	to	to	ADP
gujaf-252	101	27	capital	capital	NOUN
gujaf-252	101	28	deficiencies	deficiency	NOUN
gujaf-252	101	29	revealed	reveal	VERB
gujaf-252	101	30	during	during	ADP
gujaf-252	101	31	unsuccessful	unsuccessful	ADJ
gujaf-252	101	32	audit	audit	NOUN
gujaf-252	101	33	tests	test	NOUN
gujaf-252	101	34	.	.	PUNCT
gujaf-252	102	1	meanwhile	meanwhile	ADV
gujaf-252	102	2	,	,	PUNCT
gujaf-252	102	3	the	the	DET
gujaf-252	102	4	stock	stock	NOUN
gujaf-252	102	5	market	market	NOUN
gujaf-252	102	6	plays	play	VERB
gujaf-252	102	7	a	a	DET
gujaf-252	102	8	pivotal	pivotal	ADJ
gujaf-252	102	9	role	role	NOUN
gujaf-252	102	10	in	in	ADP
gujaf-252	102	11	meeting	meet	VERB
gujaf-252	102	12	public	public	ADJ
gujaf-252	102	13	and	and	CCONJ
gujaf-252	102	14	country	country	NOUN
gujaf-252	102	15	requirements	requirement	NOUN
gujaf-252	102	16	by	by	ADP
gujaf-252	102	17	offering	offer	VERB
gujaf-252	102	18	goods	good	NOUN
gujaf-252	102	19	,	,	PUNCT
gujaf-252	102	20	services	service	NOUN
gujaf-252	102	21	,	,	PUNCT
gujaf-252	102	22	and	and	CCONJ
gujaf-252	102	23	necessities	necessity	NOUN
gujaf-252	102	24	.	.	PUNCT
gujaf-252	103	1	investors	investor	NOUN
gujaf-252	103	2	contribute	contribute	VERB
gujaf-252	103	3	financial	financial	ADJ
gujaf-252	103	4	assistance	assistance	NOUN
gujaf-252	103	5	,	,	PUNCT
gujaf-252	103	6	expecting	expect	VERB
gujaf-252	103	7	positive	positive	ADJ
gujaf-252	103	8	returns	return	NOUN
gujaf-252	103	9	,	,	PUNCT
gujaf-252	103	10	thus	thus	ADV
gujaf-252	103	11	benefiting	benefit	VERB
gujaf-252	103	12	both	both	DET
gujaf-252	103	13	the	the	DET
gujaf-252	103	14	economy	economy	NOUN
gujaf-252	103	15	and	and	CCONJ
gujaf-252	103	16	investors	investor	NOUN
gujaf-252	103	17	.	.	PUNCT
gujaf-252	104	1	nevertheless	nevertheless	ADV
gujaf-252	104	2	,	,	PUNCT
gujaf-252	104	3	concerns	concern	NOUN
gujaf-252	104	4	arise	arise	VERB
gujaf-252	104	5	due	due	ADP
gujaf-252	104	6	to	to	ADP
gujaf-252	104	7	accounting	accounting	NOUN
gujaf-252	104	8	standards	standard	NOUN
gujaf-252	104	9	,	,	PUNCT
gujaf-252	104	10	insufficient	insufficient	ADJ
gujaf-252	104	11	regulations	regulation	NOUN
gujaf-252	104	12	,	,	PUNCT
gujaf-252	104	13	and	and	CCONJ
gujaf-252	104	14	factors	factor	NOUN
gujaf-252	104	15	influencing	influence	VERB
gujaf-252	104	16	financial	financial	ADJ
gujaf-252	104	17	activity	activity	NOUN
gujaf-252	104	18	,	,	PUNCT
gujaf-252	104	19	leading	lead	VERB
gujaf-252	104	20	to	to	ADP
gujaf-252	104	21	worries	worry	NOUN
gujaf-252	104	22	about	about	ADP
gujaf-252	104	23	potential	potential	ADJ
gujaf-252	104	24	investment	investment	NOUN
gujaf-252	104	25	losses	loss	NOUN
gujaf-252	104	26	(	(	PUNCT
gujaf-252	104	27	kehinde	kehinde	NOUN
gujaf-252	104	28	&	&	CCONJ
gujaf-252	104	29	olanrewaju	olanrewaju	ADJ
gujaf-252	104	30	,	,	PUNCT
gujaf-252	104	31	2010	2010	NUM
gujaf-252	104	32	)	)	PUNCT
gujaf-252	104	33	.	.	PUNCT
gujaf-252	105	1	to	to	PART
gujaf-252	105	2	address	address	VERB
gujaf-252	105	3	these	these	DET
gujaf-252	105	4	concerns	concern	NOUN
gujaf-252	105	5	,	,	PUNCT
gujaf-252	105	6	robust	robust	ADJ
gujaf-252	105	7	rules	rule	NOUN
gujaf-252	105	8	and	and	CCONJ
gujaf-252	105	9	regulations	regulation	NOUN
gujaf-252	105	10	ensuring	ensure	VERB
gujaf-252	105	11	trustworthy	trustworthy	ADJ
gujaf-252	105	12	financial	financial	ADJ
gujaf-252	105	13	reporting	reporting	NOUN
gujaf-252	105	14	are	be	AUX
gujaf-252	105	15	crucial	crucial	ADJ
gujaf-252	105	16	for	for	ADP
gujaf-252	105	17	fostering	foster	VERB
gujaf-252	105	18	investment	investment	NOUN
gujaf-252	105	19	growth	growth	NOUN
gujaf-252	105	20	in	in	ADP
gujaf-252	105	21	the	the	DET
gujaf-252	105	22	nigerian	nigerian	ADJ
gujaf-252	105	23	economy	economy	NOUN
gujaf-252	105	24	.	.	PUNCT
gujaf-252	106	1	the	the	DET
gujaf-252	106	2	sec	sec	PROPN
gujaf-252	106	3	code	code	NOUN
gujaf-252	106	4	of	of	ADP
gujaf-252	106	5	2011	2011	NUM
gujaf-252	106	6	,	,	PUNCT
gujaf-252	106	7	with	with	ADP
gujaf-252	106	8	its	its	PRON
gujaf-252	106	9	emphasis	emphasis	NOUN
gujaf-252	106	10	on	on	ADP
gujaf-252	106	11	profit	profit	NOUN
gujaf-252	106	12	,	,	PUNCT
gujaf-252	106	13	safety	safety	NOUN
gujaf-252	106	14	,	,	PUNCT
gujaf-252	106	15	and	and	CCONJ
gujaf-252	106	16	security	security	NOUN
gujaf-252	106	17	,	,	PUNCT
gujaf-252	106	18	plays	play	VERB
gujaf-252	106	19	a	a	DET
gujaf-252	106	20	vital	vital	ADJ
gujaf-252	106	21	role	role	NOUN
gujaf-252	106	22	in	in	ADP
gujaf-252	106	23	enhancing	enhance	VERB
gujaf-252	106	24	investor	investor	NOUN
gujaf-252	106	25	trust	trust	NOUN
gujaf-252	106	26	and	and	CCONJ
gujaf-252	106	27	contributing	contribute	VERB
gujaf-252	106	28	to	to	ADP
gujaf-252	106	29	overall	overall	ADJ
gujaf-252	106	30	economic	economic	ADJ
gujaf-252	106	31	stability	stability	NOUN
gujaf-252	106	32	and	and	CCONJ
gujaf-252	106	33	development	development	NOUN
gujaf-252	106	34	.	.	PUNCT
gujaf-252	107	1	since	since	SCONJ
gujaf-252	107	2	financial	financial	ADJ
gujaf-252	107	3	reporting	reporting	NOUN
gujaf-252	107	4	includes	include	VERB
gujaf-252	107	5	information	information	NOUN
gujaf-252	107	6	about	about	ADP
gujaf-252	107	7	investment	investment	NOUN
gujaf-252	107	8	gains	gain	NOUN
gujaf-252	107	9	,	,	PUNCT
gujaf-252	107	10	many	many	ADJ
gujaf-252	107	11	stakeholders	stakeholder	NOUN
gujaf-252	107	12	—	—	PUNCT
gujaf-252	107	13	especially	especially	ADV
gujaf-252	107	14	investors	investor	NOUN
gujaf-252	107	15	—	—	PUNCT
gujaf-252	107	16	are	be	AUX
gujaf-252	107	17	very	very	ADV
gujaf-252	107	18	interested	interested	ADJ
gujaf-252	107	19	in	in	ADP
gujaf-252	107	20	it	it	PRON
gujaf-252	107	21	.	.	PUNCT
gujaf-252	108	1	according	accord	VERB
gujaf-252	108	2	to	to	ADP
gujaf-252	108	3	das	das	PROPN
gujaf-252	108	4	and	and	CCONJ
gujaf-252	108	5	kim	kim	PROPN
gujaf-252	108	6	(	(	PUNCT
gujaf-252	108	7	2013	2013	NUM
gujaf-252	108	8	)	)	PUNCT
gujaf-252	108	9	,	,	PUNCT
gujaf-252	108	10	reported	report	VERB
gujaf-252	108	11	investment	investment	NOUN
gujaf-252	108	12	earnings	earning	NOUN
gujaf-252	108	13	are	be	AUX
gujaf-252	108	14	a	a	DET
gujaf-252	108	15	significant	significant	ADJ
gujaf-252	108	16	determinant	determinant	NOUN
gujaf-252	108	17	of	of	ADP
gujaf-252	108	18	future	future	ADJ
gujaf-252	108	19	investment	investment	NOUN
gujaf-252	108	20	returns	return	NOUN
gujaf-252	108	21	for	for	ADP
gujaf-252	108	22	shareholders	shareholder	NOUN
gujaf-252	108	23	.	.	PUNCT
gujaf-252	109	1	by	by	ADP
gujaf-252	109	2	taking	take	VERB
gujaf-252	109	3	into	into	ADP
gujaf-252	109	4	account	account	NOUN
gujaf-252	109	5	its	its	PRON
gujaf-252	109	6	effect	effect	NOUN
gujaf-252	109	7	on	on	ADP
gujaf-252	109	8	the	the	DET
gujaf-252	109	9	anticipated	anticipate	VERB
gujaf-252	109	10	accruals	accrual	NOUN
gujaf-252	109	11	for	for	ADP
gujaf-252	109	12	future	future	ADJ
gujaf-252	109	13	earnings	earning	NOUN
gujaf-252	109	14	,	,	PUNCT
gujaf-252	109	15	financial	financial	ADJ
gujaf-252	109	16	analysts	analyst	NOUN
gujaf-252	109	17	can	can	AUX
gujaf-252	109	18	assess	assess	VERB
gujaf-252	109	19	the	the	DET
gujaf-252	109	20	effect	effect	NOUN
gujaf-252	109	21	of	of	ADP
gujaf-252	109	22	earnings	earning	NOUN
gujaf-252	109	23	management	management	NOUN
gujaf-252	109	24	on	on	ADP
gujaf-252	109	25	reported	report	VERB
gujaf-252	109	26	earnings	earning	NOUN
gujaf-252	109	27	(	(	PUNCT
gujaf-252	109	28	abarbanell	abarbanell	PROPN
gujaf-252	109	29	&	&	CCONJ
gujaf-252	109	30	lehavy	lehavy	PROPN
gujaf-252	109	31	,	,	PUNCT
gujaf-252	109	32	2003	2003	NUM
gujaf-252	109	33	)	)	PUNCT
gujaf-252	109	34	.	.	PUNCT
gujaf-252	110	1	a	a	DET
gujaf-252	110	2	company	company	NOUN
gujaf-252	110	3	may	may	AUX
gujaf-252	110	4	experience	experience	VERB
gujaf-252	110	5	both	both	CCONJ
gujaf-252	110	6	positive	positive	ADJ
gujaf-252	110	7	and	and	CCONJ
gujaf-252	110	8	negative	negative	ADJ
gujaf-252	110	9	effects	effect	NOUN
gujaf-252	110	10	from	from	ADP
gujaf-252	110	11	its	its	PRON
gujaf-252	110	12	earnings	earning	NOUN
gujaf-252	110	13	management	management	NOUN
gujaf-252	110	14	(	(	PUNCT
gujaf-252	110	15	hui	hui	PROPN
gujaf-252	110	16	&	&	CCONJ
gujaf-252	110	17	fatt	fatt	PROPN
gujaf-252	110	18	,	,	PUNCT
gujaf-252	110	19	2007	2007	NUM
gujaf-252	110	20	)	)	PUNCT
gujaf-252	110	21	.	.	PUNCT
gujaf-252	111	1	managers	manager	NOUN
gujaf-252	111	2	inflate	inflate	VERB
gujaf-252	111	3	the	the	DET
gujaf-252	111	4	company	company	NOUN
gujaf-252	111	5	's	's	PART
gujaf-252	111	6	profitability	profitability	NOUN
gujaf-252	111	7	by	by	ADP
gujaf-252	111	8	manipulating	manipulate	VERB
gujaf-252	111	9	financial	financial	ADJ
gujaf-252	111	10	reports	report	NOUN
gujaf-252	111	11	using	use	VERB
gujaf-252	111	12	specific	specific	ADJ
gujaf-252	111	13	techniques	technique	NOUN
gujaf-252	111	14	.	.	PUNCT
gujaf-252	112	1	for	for	ADP
gujaf-252	112	2	the	the	DET
gujaf-252	112	3	purpose	purpose	NOUN
gujaf-252	112	4	of	of	ADP
gujaf-252	112	5	computing	compute	VERB
gujaf-252	112	6	discretionary	discretionary	ADJ
gujaf-252	112	7	accruals	accrual	NOUN
gujaf-252	112	8	,	,	PUNCT
gujaf-252	112	9	a	a	DET
gujaf-252	112	10	number	number	NOUN
gujaf-252	112	11	of	of	ADP
gujaf-252	112	12	models	model	NOUN
gujaf-252	112	13	,	,	PUNCT
gujaf-252	112	14	such	such	ADJ
gujaf-252	112	15	as	as	ADP
gujaf-252	112	16	the	the	DET
gujaf-252	112	17	modified	modify	VERB
gujaf-252	112	18	jones	jones	NOUN
gujaf-252	112	19	(	(	PUNCT
gujaf-252	112	20	1995	1995	NUM
gujaf-252	112	21	)	)	PUNCT
gujaf-252	112	22	,	,	PUNCT
gujaf-252	112	23	dechow	dechow	ADJ
gujaf-252	112	24	and	and	CCONJ
gujaf-252	112	25	dichev	dichev	PROPN
gujaf-252	112	26	(	(	PUNCT
gujaf-252	112	27	2002	2002	NUM
gujaf-252	112	28	)	)	PUNCT
gujaf-252	112	29	,	,	PUNCT
gujaf-252	112	30	kothari	kothari	PROPN
gujaf-252	112	31	,	,	PUNCT
gujaf-252	112	32	leone	leone	NOUN
gujaf-252	112	33	,	,	PUNCT
gujaf-252	112	34	and	and	CCONJ
gujaf-252	112	35	wasley	wasley	NOUN
gujaf-252	112	36	(	(	PUNCT
gujaf-252	112	37	2005	2005	NUM
gujaf-252	112	38	)	)	PUNCT
gujaf-252	112	39	,	,	PUNCT
gujaf-252	112	40	and	and	CCONJ
gujaf-252	112	41	jones	jones	PROPN
gujaf-252	112	42	(	(	PUNCT
gujaf-252	112	43	1991	1991	NUM
gujaf-252	112	44	)	)	PUNCT
gujaf-252	112	45	models	model	NOUN
gujaf-252	112	46	,	,	PUNCT
gujaf-252	112	47	can	can	AUX
gujaf-252	112	48	be	be	AUX
gujaf-252	112	49	used	use	VERB
gujaf-252	112	50	in	in	ADP
gujaf-252	112	51	place	place	NOUN
gujaf-252	112	52	of	of	ADP
gujaf-252	112	53	earnings	earning	NOUN
gujaf-252	112	54	management	management	NOUN
gujaf-252	112	55	.	.	PUNCT
gujaf-252	113	1	because	because	SCONJ
gujaf-252	113	2	it	it	PRON
gujaf-252	113	3	has	have	VERB
gujaf-252	113	4	a	a	DET
gujaf-252	113	5	high	high	ADJ
gujaf-252	113	6	degree	degree	NOUN
gujaf-252	113	7	of	of	ADP
gujaf-252	113	8	reliability	reliability	NOUN
gujaf-252	113	9	in	in	ADP
gujaf-252	113	10	forecasting	forecast	VERB
gujaf-252	113	11	discretionary	discretionary	ADJ
gujaf-252	113	12	accruals	accrual	NOUN
gujaf-252	113	13	,	,	PUNCT
gujaf-252	113	14	the	the	DET
gujaf-252	113	15	modified	modify	VERB
gujaf-252	113	16	jones	jones	PROPN
gujaf-252	113	17	model	model	PROPN
gujaf-252	113	18	(	(	PUNCT
gujaf-252	113	19	1995	1995	NUM
gujaf-252	113	20	)	)	PUNCT
gujaf-252	113	21	is	be	AUX
gujaf-252	113	22	frequently	frequently	ADV
gujaf-252	113	23	used	use	VERB
gujaf-252	113	24	(	(	PUNCT
gujaf-252	113	25	fodio	fodio	NOUN
gujaf-252	113	26	,	,	PUNCT
gujaf-252	113	27	133	133	NUM
gujaf-252	113	28	ibikunle	ibikunle	NOUN
gujaf-252	113	29	,	,	PUNCT
gujaf-252	113	30	&	&	CCONJ
gujaf-252	113	31	oba	oba	PROPN
gujaf-252	113	32	,	,	PUNCT
gujaf-252	113	33	2013	2013	NUM
gujaf-252	113	34	)	)	PUNCT
gujaf-252	113	35	.	.	PUNCT
gujaf-252	114	1	a	a	DET
gujaf-252	114	2	significant	significant	ADJ
gujaf-252	114	3	portion	portion	NOUN
gujaf-252	114	4	of	of	ADP
gujaf-252	114	5	banks	bank	NOUN
gujaf-252	114	6	'	'	PART
gujaf-252	114	7	profits	profit	NOUN
gujaf-252	114	8	,	,	PUNCT
gujaf-252	114	9	the	the	DET
gujaf-252	114	10	loan	loan	NOUN
gujaf-252	114	11	loss	loss	NOUN
gujaf-252	114	12	provision	provision	NOUN
gujaf-252	114	13	,	,	PUNCT
gujaf-252	114	14	is	be	AUX
gujaf-252	114	15	manipulable	manipulable	ADJ
gujaf-252	114	16	,	,	PUNCT
gujaf-252	114	17	claim	claim	NOUN
gujaf-252	114	18	magliolo	magliolo	NOUN
gujaf-252	114	19	and	and	CCONJ
gujaf-252	114	20	chamberlain	chamberlain	NOUN
gujaf-252	114	21	(	(	PUNCT
gujaf-252	114	22	1995	1995	NUM
gujaf-252	114	23	)	)	PUNCT
gujaf-252	114	24	.	.	PUNCT
gujaf-252	115	1	notable	notable	ADJ
gujaf-252	115	2	nigerian	nigerian	ADJ
gujaf-252	115	3	companies	company	NOUN
gujaf-252	115	4	involved	involve	VERB
gujaf-252	115	5	in	in	ADP
gujaf-252	115	6	corporate	corporate	ADJ
gujaf-252	115	7	malfeasance	malfeasance	NOUN
gujaf-252	115	8	include	include	VERB
gujaf-252	115	9	lever	lever	PROPN
gujaf-252	115	10	brothers	brothers	PROPN
gujaf-252	115	11	plc	plc	PROPN
gujaf-252	115	12	,	,	PUNCT
gujaf-252	115	13	cadbury	cadbury	PROPN
gujaf-252	115	14	nigeria	nigeria	PROPN
gujaf-252	115	15	plc	plc	PROPN
gujaf-252	115	16	,	,	PUNCT
gujaf-252	115	17	and	and	CCONJ
gujaf-252	115	18	african	african	ADJ
gujaf-252	115	19	petroleum	petroleum	PROPN
gujaf-252	115	20	plc	plc	PROPN
gujaf-252	115	21	(	(	PUNCT
gujaf-252	115	22	ajibolade	ajibolade	PROPN
gujaf-252	115	23	,	,	PUNCT
gujaf-252	115	24	2008	2008	NUM
gujaf-252	115	25	;	;	PUNCT
gujaf-252	115	26	miko	miko	PROPN
gujaf-252	115	27	&	&	CCONJ
gujaf-252	115	28	kamardin	kamardin	PROPN
gujaf-252	115	29	,	,	PUNCT
gujaf-252	115	30	2015	2015	NUM
gujaf-252	115	31	)	)	PUNCT
gujaf-252	115	32	.	.	PUNCT
gujaf-252	116	1	the	the	DET
gujaf-252	116	2	central	central	ADJ
gujaf-252	116	3	bank	bank	PROPN
gujaf-252	116	4	of	of	ADP
gujaf-252	116	5	nigeria	nigeria	PROPN
gujaf-252	116	6	(	(	PUNCT
gujaf-252	116	7	cbn	cbn	PROPN
gujaf-252	116	8	)	)	PUNCT
gujaf-252	116	9	's	's	PART
gujaf-252	116	10	2009	2009	NUM
gujaf-252	116	11	investigation	investigation	NOUN
gujaf-252	116	12	into	into	ADP
gujaf-252	116	13	the	the	DET
gujaf-252	116	14	activities	activity	NOUN
gujaf-252	116	15	of	of	ADP
gujaf-252	116	16	the	the	DET
gujaf-252	116	17	24	24	NUM
gujaf-252	116	18	listed	list	VERB
gujaf-252	116	19	banks	bank	NOUN
gujaf-252	116	20	revealed	reveal	VERB
gujaf-252	116	21	that	that	SCONJ
gujaf-252	116	22	scandals	scandal	NOUN
gujaf-252	116	23	,	,	PUNCT
gujaf-252	116	24	careless	careless	ADJ
gujaf-252	116	25	management	management	NOUN
gujaf-252	116	26	,	,	PUNCT
gujaf-252	116	27	and	and	CCONJ
gujaf-252	116	28	poor	poor	ADJ
gujaf-252	116	29	corporate	corporate	ADJ
gujaf-252	116	30	governance	governance	NOUN
gujaf-252	116	31	were	be	AUX
gujaf-252	116	32	the	the	DET
gujaf-252	116	33	main	main	ADJ
gujaf-252	116	34	causes	cause	NOUN
gujaf-252	116	35	of	of	ADP
gujaf-252	116	36	the	the	DET
gujaf-252	116	37	banks	bank	NOUN
gujaf-252	116	38	'	'	PART
gujaf-252	116	39	near	near	NOUN
gujaf-252	116	40	-	-	PUNCT
gujaf-252	116	41	collapse	collapse	NOUN
gujaf-252	116	42	.	.	PUNCT
gujaf-252	117	1	this	this	PRON
gujaf-252	117	2	has	have	AUX
gujaf-252	117	3	been	be	AUX
gujaf-252	117	4	found	find	VERB
gujaf-252	117	5	out	out	ADP
gujaf-252	117	6	.	.	PUNCT
gujaf-252	118	1	the	the	DET
gujaf-252	118	2	central	central	ADJ
gujaf-252	118	3	bank	bank	NOUN
gujaf-252	118	4	gave	give	VERB
gujaf-252	118	5	the	the	DET
gujaf-252	118	6	first	first	ADJ
gujaf-252	118	7	five	five	NUM
gujaf-252	118	8	banks	bank	NOUN
gujaf-252	118	9	(	(	PUNCT
gujaf-252	118	10	afribank	afribank	PROPN
gujaf-252	118	11	,	,	PUNCT
gujaf-252	118	12	finbank	finbank	PROPN
gujaf-252	118	13	,	,	PUNCT
gujaf-252	118	14	intercontinental	intercontinental	ADJ
gujaf-252	118	15	bank	bank	PROPN
gujaf-252	118	16	,	,	PUNCT
gujaf-252	118	17	oceanic	oceanic	ADJ
gujaf-252	118	18	bank	bank	NOUN
gujaf-252	118	19	,	,	PUNCT
gujaf-252	118	20	and	and	CCONJ
gujaf-252	118	21	union	union	PROPN
gujaf-252	118	22	bank	bank	PROPN
gujaf-252	118	23	)	)	PUNCT
gujaf-252	118	24	that	that	PRON
gujaf-252	118	25	did	do	AUX
gujaf-252	118	26	n't	not	PART
gujaf-252	118	27	pass	pass	VERB
gujaf-252	118	28	the	the	DET
gujaf-252	118	29	cbn	cbn	PROPN
gujaf-252	118	30	examination	examination	NOUN
gujaf-252	118	31	a	a	DET
gujaf-252	118	32	total	total	NOUN
gujaf-252	118	33	of	of	ADP
gujaf-252	118	34	n420	n420	PROPN
gujaf-252	118	35	billion	billion	NUM
gujaf-252	118	36	(	(	PUNCT
gujaf-252	118	37	$	$	SYM
gujaf-252	118	38	2.8	2.8	NUM
gujaf-252	118	39	billion	billion	NUM
gujaf-252	118	40	)	)	PUNCT
gujaf-252	118	41	.	.	PUNCT
gujaf-252	119	1	to	to	PART
gujaf-252	119	2	improve	improve	VERB
gujaf-252	119	3	the	the	DET
gujaf-252	119	4	liquidity	liquidity	NOUN
gujaf-252	119	5	of	of	ADP
gujaf-252	119	6	four	four	NUM
gujaf-252	119	7	banks	bank	NOUN
gujaf-252	119	8	—	—	PUNCT
gujaf-252	119	9	bank	bank	PROPN
gujaf-252	119	10	phb	phb	PROPN
gujaf-252	119	11	,	,	PUNCT
gujaf-252	119	12	equatorial	equatorial	PROPN
gujaf-252	119	13	trust	trust	PROPN
gujaf-252	119	14	bank	bank	PROPN
gujaf-252	119	15	,	,	PUNCT
gujaf-252	119	16	spring	spring	NOUN
gujaf-252	119	17	bank	bank	NOUN
gujaf-252	119	18	,	,	PUNCT
gujaf-252	119	19	and	and	CCONJ
gujaf-252	119	20	wema	wema	PROPN
gujaf-252	119	21	bank	bank	PROPN
gujaf-252	119	22	—	—	PUNCT
gujaf-252	119	23	an	an	DET
gujaf-252	119	24	extra	extra	ADJ
gujaf-252	119	25	n200	n200	PROPN
gujaf-252	119	26	billion	billion	NUM
gujaf-252	119	27	(	(	PUNCT
gujaf-252	119	28	$	$	SYM
gujaf-252	119	29	1.33	1.33	NUM
gujaf-252	119	30	billion	billion	NUM
gujaf-252	119	31	)	)	PUNCT
gujaf-252	119	32	was	be	AUX
gujaf-252	119	33	injected	inject	VERB
gujaf-252	119	34	.	.	PUNCT
gujaf-252	120	1	the	the	DET
gujaf-252	120	2	aim	aim	NOUN
gujaf-252	120	3	of	of	ADP
gujaf-252	120	4	this	this	DET
gujaf-252	120	5	measure	measure	NOUN
gujaf-252	120	6	was	be	AUX
gujaf-252	120	7	to	to	PART
gujaf-252	120	8	guarantee	guarantee	VERB
gujaf-252	120	9	the	the	DET
gujaf-252	120	10	banks	bank	NOUN
gujaf-252	120	11	'	'	PART
gujaf-252	120	12	stability	stability	NOUN
gujaf-252	120	13	,	,	PUNCT
gujaf-252	120	14	protect	protect	VERB
gujaf-252	120	15	them	they	PRON
gujaf-252	120	16	from	from	ADP
gujaf-252	120	17	economic	economic	ADJ
gujaf-252	120	18	difficulties	difficulty	NOUN
gujaf-252	120	19	,	,	PUNCT
gujaf-252	120	20	and	and	CCONJ
gujaf-252	120	21	sustain	sustain	VERB
gujaf-252	120	22	their	their	PRON
gujaf-252	120	23	ability	ability	NOUN
gujaf-252	120	24	to	to	PART
gujaf-252	120	25	operate	operate	VERB
gujaf-252	120	26	as	as	ADP
gujaf-252	120	27	profitable	profitable	ADJ
gujaf-252	120	28	businesses	business	NOUN
gujaf-252	120	29	.	.	PUNCT
gujaf-252	121	1	fodio	fodio	PROPN
gujaf-252	121	2	et	et	PROPN
gujaf-252	121	3	al	al	PROPN
gujaf-252	121	4	.	.	PROPN
gujaf-252	122	1	(	(	PUNCT
gujaf-252	122	2	2013	2013	NUM
gujaf-252	122	3	)	)	PUNCT
gujaf-252	122	4	argue	argue	VERB
gujaf-252	122	5	that	that	SCONJ
gujaf-252	122	6	company	company	NOUN
gujaf-252	122	7	failures	failure	NOUN
gujaf-252	122	8	in	in	ADP
gujaf-252	122	9	nigeria	nigeria	PROPN
gujaf-252	122	10	can	can	AUX
gujaf-252	122	11	be	be	AUX
gujaf-252	122	12	attributed	attribute	VERB
gujaf-252	122	13	to	to	ADP
gujaf-252	122	14	corporate	corporate	ADJ
gujaf-252	122	15	governance	governance	NOUN
gujaf-252	122	16	deficiencies	deficiency	NOUN
gujaf-252	122	17	,	,	PUNCT
gujaf-252	122	18	dishonest	dishonest	ADJ
gujaf-252	122	19	directors	director	NOUN
gujaf-252	122	20	,	,	PUNCT
gujaf-252	122	21	and	and	CCONJ
gujaf-252	122	22	profits	profit	VERB
gujaf-252	122	23	manipulation	manipulation	NOUN
gujaf-252	122	24	.	.	PUNCT
gujaf-252	123	1	the	the	DET
gujaf-252	123	2	creation	creation	NOUN
gujaf-252	123	3	of	of	ADP
gujaf-252	123	4	the	the	DET
gujaf-252	123	5	corporate	corporate	ADJ
gujaf-252	123	6	governance	governance	NOUN
gujaf-252	123	7	code	code	NOUN
gujaf-252	123	8	of	of	ADP
gujaf-252	123	9	frcn	frcn	PROPN
gujaf-252	123	10	2013	2013	NUM
gujaf-252	123	11	aimed	aim	VERB
gujaf-252	123	12	to	to	PART
gujaf-252	123	13	enhance	enhance	VERB
gujaf-252	123	14	the	the	DET
gujaf-252	123	15	quality	quality	NOUN
gujaf-252	123	16	of	of	ADP
gujaf-252	123	17	financial	financial	ADJ
gujaf-252	123	18	reporting	reporting	NOUN
gujaf-252	123	19	profitability	profitability	NOUN
gujaf-252	123	20	and	and	CCONJ
gujaf-252	123	21	address	address	VERB
gujaf-252	123	22	the	the	DET
gujaf-252	123	23	deficiencies	deficiency	NOUN
gujaf-252	123	24	of	of	ADP
gujaf-252	123	25	the	the	DET
gujaf-252	123	26	previous	previous	ADJ
gujaf-252	123	27	cg	cg	NOUN
gujaf-252	123	28	code	code	NOUN
gujaf-252	123	29	.	.	PUNCT
gujaf-252	124	1	the	the	DET
gujaf-252	124	2	2018	2018	NUM
gujaf-252	124	3	code	code	NOUN
gujaf-252	124	4	was	be	AUX
gujaf-252	124	5	revised	revise	VERB
gujaf-252	124	6	to	to	PART
gujaf-252	124	7	address	address	VERB
gujaf-252	124	8	the	the	DET
gujaf-252	124	9	deficiencies	deficiency	NOUN
gujaf-252	124	10	of	of	ADP
gujaf-252	124	11	the	the	DET
gujaf-252	124	12	previous	previous	ADJ
gujaf-252	124	13	version	version	NOUN
gujaf-252	124	14	and	and	CCONJ
gujaf-252	124	15	enhance	enhance	VERB
gujaf-252	124	16	the	the	DET
gujaf-252	124	17	integrity	integrity	NOUN
gujaf-252	124	18	of	of	ADP
gujaf-252	124	19	the	the	DET
gujaf-252	124	20	financial	financial	ADJ
gujaf-252	124	21	report	report	NOUN
gujaf-252	124	22	.	.	PUNCT
gujaf-252	125	1	the	the	DET
gujaf-252	125	2	amended	amend	VERB
gujaf-252	125	3	criteria	criterion	NOUN
gujaf-252	125	4	seek	seek	VERB
gujaf-252	125	5	to	to	PART
gujaf-252	125	6	strengthen	strengthen	VERB
gujaf-252	125	7	financial	financial	ADJ
gujaf-252	125	8	reporting	reporting	NOUN
gujaf-252	125	9	,	,	PUNCT
gujaf-252	125	10	reduce	reduce	VERB
gujaf-252	125	11	agency	agency	NOUN
gujaf-252	125	12	worries	worry	NOUN
gujaf-252	125	13	,	,	PUNCT
gujaf-252	125	14	and	and	CCONJ
gujaf-252	125	15	limit	limit	VERB
gujaf-252	125	16	management	management	NOUN
gujaf-252	125	17	opportunism	opportunism	NOUN
gujaf-252	125	18	.	.	PUNCT
gujaf-252	126	1	the	the	DET
gujaf-252	126	2	cgc	cgc	PROPN
gujaf-252	126	3	2018	2018	NUM
gujaf-252	126	4	ensures	ensure	VERB
gujaf-252	126	5	that	that	SCONJ
gujaf-252	126	6	a	a	DET
gujaf-252	126	7	balanced	balanced	ADJ
gujaf-252	126	8	mix	mix	NOUN
gujaf-252	126	9	of	of	ADP
gujaf-252	126	10	skills	skill	NOUN
gujaf-252	126	11	and	and	CCONJ
gujaf-252	126	12	diversity	diversity	NOUN
gujaf-252	126	13	,	,	PUNCT
gujaf-252	126	14	encompassing	encompass	VERB
gujaf-252	126	15	experience	experience	NOUN
gujaf-252	126	16	and	and	CCONJ
gujaf-252	126	17	gender	gender	NOUN
gujaf-252	126	18	,	,	PUNCT
gujaf-252	126	19	is	be	AUX
gujaf-252	126	20	maintained	maintain	VERB
gujaf-252	126	21	in	in	ADP
gujaf-252	126	22	order	order	NOUN
gujaf-252	126	23	to	to	PART
gujaf-252	126	24	facilitate	facilitate	VERB
gujaf-252	126	25	the	the	DET
gujaf-252	126	26	effective	effective	ADJ
gujaf-252	126	27	operation	operation	NOUN
gujaf-252	126	28	of	of	ADP
gujaf-252	126	29	the	the	DET
gujaf-252	126	30	board	board	NOUN
gujaf-252	126	31	and	and	CCONJ
gujaf-252	126	32	its	its	PRON
gujaf-252	126	33	committees	committee	NOUN
gujaf-252	126	34	.	.	PUNCT
gujaf-252	127	1	this	this	PRON
gujaf-252	127	2	is	be	AUX
gujaf-252	127	3	achieved	achieve	VERB
gujaf-252	127	4	without	without	ADP
gujaf-252	127	5	compromising	compromise	VERB
gujaf-252	127	6	the	the	DET
gujaf-252	127	7	qualities	quality	NOUN
gujaf-252	127	8	of	of	ADP
gujaf-252	127	9	competence	competence	NOUN
gujaf-252	127	10	,	,	PUNCT
gujaf-252	127	11	autonomy	autonomy	NOUN
gujaf-252	127	12	,	,	PUNCT
gujaf-252	127	13	and	and	CCONJ
gujaf-252	127	14	integrity	integrity	NOUN
gujaf-252	127	15	.	.	PUNCT
gujaf-252	128	1	the	the	DET
gujaf-252	128	2	effectiveness	effectiveness	NOUN
gujaf-252	128	3	of	of	ADP
gujaf-252	128	4	the	the	DET
gujaf-252	128	5	board	board	NOUN
gujaf-252	128	6	relies	rely	VERB
gujaf-252	128	7	heavily	heavily	ADV
gujaf-252	128	8	on	on	ADP
gujaf-252	128	9	its	its	PRON
gujaf-252	128	10	diversity	diversity	NOUN
gujaf-252	128	11	,	,	PUNCT
gujaf-252	128	12	experience	experience	NOUN
gujaf-252	128	13	,	,	PUNCT
gujaf-252	128	14	impartiality	impartiality	NOUN
gujaf-252	128	15	,	,	PUNCT
gujaf-252	128	16	and	and	CCONJ
gujaf-252	128	17	talents	talent	NOUN
gujaf-252	128	18	(	(	PUNCT
gujaf-252	128	19	businessday	businessday	NOUN
gujaf-252	128	20	,	,	PUNCT
gujaf-252	128	21	2018	2018	NUM
gujaf-252	128	22	)	)	PUNCT
gujaf-252	128	23	.	.	PUNCT
gujaf-252	129	1	the	the	DET
gujaf-252	129	2	approach	approach	NOUN
gujaf-252	129	3	to	to	ADP
gujaf-252	129	4	earnings	earning	NOUN
gujaf-252	129	5	management	management	NOUN
gujaf-252	129	6	by	by	ADP
gujaf-252	129	7	management	management	NOUN
gujaf-252	129	8	may	may	AUX
gujaf-252	129	9	vary	vary	VERB
gujaf-252	129	10	depending	depend	VERB
gujaf-252	129	11	on	on	ADP
gujaf-252	129	12	the	the	DET
gujaf-252	129	13	diversity	diversity	NOUN
gujaf-252	129	14	of	of	ADP
gujaf-252	129	15	the	the	DET
gujaf-252	129	16	board	board	NOUN
gujaf-252	129	17	.	.	PUNCT
gujaf-252	130	1	various	various	ADJ
gujaf-252	130	2	factors	factor	NOUN
gujaf-252	130	3	,	,	PUNCT
gujaf-252	130	4	such	such	ADJ
gujaf-252	130	5	as	as	ADP
gujaf-252	130	6	director	director	NOUN
gujaf-252	130	7	age	age	NOUN
gujaf-252	130	8	,	,	PUNCT
gujaf-252	130	9	gender	gender	NOUN
gujaf-252	130	10	,	,	PUNCT
gujaf-252	130	11	qualifications	qualification	NOUN
gujaf-252	130	12	,	,	PUNCT
gujaf-252	130	13	and	and	CCONJ
gujaf-252	130	14	ethnicity	ethnicity	NOUN
gujaf-252	130	15	,	,	PUNCT
gujaf-252	130	16	are	be	AUX
gujaf-252	130	17	utilized	utilize	VERB
gujaf-252	130	18	to	to	PART
gujaf-252	130	19	predict	predict	VERB
gujaf-252	130	20	the	the	DET
gujaf-252	130	21	impact	impact	NOUN
gujaf-252	130	22	of	of	ADP
gujaf-252	130	23	the	the	DET
gujaf-252	130	24	board	board	NOUN
gujaf-252	130	25	on	on	ADP
gujaf-252	130	26	profit	profit	NOUN
gujaf-252	130	27	management	management	NOUN
gujaf-252	130	28	(	(	PUNCT
gujaf-252	130	29	dey	dey	PROPN
gujaf-252	130	30	,	,	PUNCT
gujaf-252	130	31	2008	2008	NUM
gujaf-252	130	32	;	;	PUNCT
gujaf-252	130	33	marra	marra	PROPN
gujaf-252	130	34	et	et	PROPN
gujaf-252	130	35	al	al	PROPN
gujaf-252	130	36	,	,	PUNCT
gujaf-252	130	37	2011	2011	NUM
gujaf-252	130	38	)	)	PUNCT
gujaf-252	130	39	.	.	PUNCT
gujaf-252	131	1	research	research	NOUN
gujaf-252	131	2	has	have	AUX
gujaf-252	131	3	focused	focus	VERB
gujaf-252	131	4	on	on	ADP
gujaf-252	131	5	board	board	NOUN
gujaf-252	131	6	diversity	diversity	NOUN
gujaf-252	131	7	and	and	CCONJ
gujaf-252	131	8	profitability	profitability	NOUN
gujaf-252	131	9	management	management	NOUN
gujaf-252	131	10	in	in	ADP
gujaf-252	131	11	emerging	emerge	VERB
gujaf-252	131	12	nations	nation	NOUN
gujaf-252	131	13	due	due	ADP
gujaf-252	131	14	to	to	ADP
gujaf-252	131	15	their	their	PRON
gujaf-252	131	16	rapid	rapid	ADJ
gujaf-252	131	17	economic	economic	ADJ
gujaf-252	131	18	growth	growth	NOUN
gujaf-252	131	19	and	and	CCONJ
gujaf-252	131	20	unique	unique	ADJ
gujaf-252	131	21	corporate	corporate	ADJ
gujaf-252	131	22	control	control	NOUN
gujaf-252	131	23	requirements	requirement	NOUN
gujaf-252	131	24	(	(	PUNCT
gujaf-252	131	25	dimitropoulos	dimitropoulo	NOUN
gujaf-252	131	26	&	&	CCONJ
gujaf-252	131	27	asteriou	asteriou	PROPN
gujaf-252	131	28	,	,	PUNCT
gujaf-252	131	29	2010	2010	NUM
gujaf-252	131	30	)	)	PUNCT
gujaf-252	131	31	.	.	PUNCT
gujaf-252	132	1	nigeria	nigeria	PROPN
gujaf-252	132	2	stands	stand	VERB
gujaf-252	132	3	out	out	ADP
gujaf-252	132	4	as	as	ADP
gujaf-252	132	5	one	one	NUM
gujaf-252	132	6	of	of	ADP
gujaf-252	132	7	the	the	DET
gujaf-252	132	8	few	few	ADJ
gujaf-252	132	9	developing	develop	VERB
gujaf-252	132	10	nations	nation	NOUN
gujaf-252	132	11	that	that	PRON
gujaf-252	132	12	have	have	AUX
gujaf-252	132	13	actively	actively	ADV
gujaf-252	132	14	pursued	pursue	VERB
gujaf-252	132	15	research	research	NOUN
gujaf-252	132	16	endeavors	endeavor	NOUN
gujaf-252	132	17	.	.	PUNCT
gujaf-252	133	1	saona	saona	PROPN
gujaf-252	133	2	et	et	PROPN
gujaf-252	133	3	al	al	PROPN
gujaf-252	133	4	.	.	PROPN
gujaf-252	134	1	(	(	PUNCT
gujaf-252	134	2	2019	2019	NUM
gujaf-252	134	3	)	)	PUNCT
gujaf-252	134	4	,	,	PUNCT
gujaf-252	134	5	baier	baier	NOUN
gujaf-252	134	6	-	-	PUNCT
gujaf-252	134	7	fuentes	fuentes	PROPN
gujaf-252	134	8	(	(	PUNCT
gujaf-252	134	9	2019	2019	NUM
gujaf-252	134	10	)	)	PUNCT
gujaf-252	134	11	,	,	PUNCT
gujaf-252	134	12	ann	ann	PROPN
gujaf-252	134	13	(	(	PUNCT
gujaf-252	134	14	2015	2015	NUM
gujaf-252	134	15	)	)	PUNCT
gujaf-252	134	16	,	,	PUNCT
gujaf-252	134	17	and	and	CCONJ
gujaf-252	134	18	jamaludin	jamaludin	PROPN
gujaf-252	134	19	et	et	PROPN
gujaf-252	134	20	al	al	PROPN
gujaf-252	134	21	.	.	PROPN
gujaf-252	134	22	(	(	PUNCT
gujaf-252	134	23	2015	2015	NUM
gujaf-252	134	24	)	)	PUNCT
gujaf-252	134	25	found	find	VERB
gujaf-252	134	26	that	that	SCONJ
gujaf-252	134	27	board	board	NOUN
gujaf-252	134	28	structure	structure	NOUN
gujaf-252	134	29	features	feature	NOUN
gujaf-252	134	30	(	(	PUNCT
gujaf-252	134	31	size	size	NOUN
gujaf-252	134	32	,	,	PUNCT
gujaf-252	134	33	independence	independence	NOUN
gujaf-252	134	34	,	,	PUNCT
gujaf-252	134	35	and	and	CCONJ
gujaf-252	134	36	meeting	meeting	NOUN
gujaf-252	134	37	)	)	PUNCT
gujaf-252	134	38	influenced	influence	VERB
gujaf-252	134	39	earnings	earning	NOUN
gujaf-252	134	40	management	management	NOUN
gujaf-252	134	41	.	.	PUNCT
gujaf-252	135	1	several	several	ADJ
gujaf-252	135	2	studies	study	NOUN
gujaf-252	135	3	have	have	AUX
gujaf-252	135	4	explored	explore	VERB
gujaf-252	135	5	the	the	DET
gujaf-252	135	6	134	134	NUM
gujaf-252	135	7	association	association	NOUN
gujaf-252	135	8	between	between	ADP
gujaf-252	135	9	board	board	NOUN
gujaf-252	135	10	diversity	diversity	NOUN
gujaf-252	135	11	(	(	PUNCT
gujaf-252	135	12	in	in	ADP
gujaf-252	135	13	terms	term	NOUN
gujaf-252	135	14	of	of	ADP
gujaf-252	135	15	race	race	NOUN
gujaf-252	135	16	,	,	PUNCT
gujaf-252	135	17	gender	gender	NOUN
gujaf-252	135	18	,	,	PUNCT
gujaf-252	135	19	and	and	CCONJ
gujaf-252	135	20	nationality	nationality	NOUN
gujaf-252	135	21	)	)	PUNCT
gujaf-252	135	22	and	and	CCONJ
gujaf-252	135	23	earnings	earning	NOUN
gujaf-252	135	24	management	management	NOUN
gujaf-252	135	25	.	.	PUNCT
gujaf-252	136	1	these	these	DET
gujaf-252	136	2	investigations	investigation	NOUN
gujaf-252	136	3	include	include	VERB
gujaf-252	136	4	the	the	DET
gujaf-252	136	5	works	work	NOUN
gujaf-252	136	6	of	of	ADP
gujaf-252	136	7	temile	temile	NOUN
gujaf-252	136	8	(	(	PUNCT
gujaf-252	136	9	2018	2018	NUM
gujaf-252	136	10	)	)	PUNCT
gujaf-252	136	11	,	,	PUNCT
gujaf-252	136	12	gull	gull	NOUN
gujaf-252	136	13	(	(	PUNCT
gujaf-252	136	14	2018	2018	NUM
gujaf-252	136	15	)	)	PUNCT
gujaf-252	136	16	,	,	PUNCT
gujaf-252	136	17	nyoka	nyoka	NOUN
gujaf-252	136	18	(	(	PUNCT
gujaf-252	136	19	2018	2018	NUM
gujaf-252	136	20	)	)	PUNCT
gujaf-252	136	21	,	,	PUNCT
gujaf-252	136	22	obigbemi	obigbemi	VERB
gujaf-252	136	23	et	et	PROPN
gujaf-252	136	24	al	al	PROPN
gujaf-252	136	25	.	.	PUNCT
gujaf-252	137	1	(	(	PUNCT
gujaf-252	137	2	2016	2016	NUM
gujaf-252	137	3	)	)	PUNCT
gujaf-252	137	4	,	,	PUNCT
gujaf-252	137	5	and	and	CCONJ
gujaf-252	137	6	enofe	enofe	VERB
gujaf-252	137	7	et	et	PROPN
gujaf-252	137	8	al	al	PROPN
gujaf-252	137	9	.	.	PROPN
gujaf-252	138	1	(	(	PUNCT
gujaf-252	138	2	2017	2017	NUM
gujaf-252	138	3	)	)	PUNCT
gujaf-252	138	4	.	.	PUNCT
gujaf-252	139	1	the	the	DET
gujaf-252	139	2	study	study	NOUN
gujaf-252	139	3	in	in	ADP
gujaf-252	139	4	issue	issue	NOUN
gujaf-252	139	5	neglected	neglect	VERB
gujaf-252	139	6	the	the	DET
gujaf-252	139	7	financial	financial	ADJ
gujaf-252	139	8	industry	industry	NOUN
gujaf-252	139	9	owing	owe	VERB
gujaf-252	139	10	to	to	ADP
gujaf-252	139	11	its	its	PRON
gujaf-252	139	12	employment	employment	NOUN
gujaf-252	139	13	of	of	ADP
gujaf-252	139	14	a	a	DET
gujaf-252	139	15	unique	unique	ADJ
gujaf-252	139	16	paradigm	paradigm	NOUN
gujaf-252	139	17	.	.	PUNCT
gujaf-252	140	1	however	however	ADV
gujaf-252	140	2	,	,	PUNCT
gujaf-252	140	3	it	it	PRON
gujaf-252	140	4	is	be	AUX
gujaf-252	140	5	important	important	ADJ
gujaf-252	140	6	to	to	PART
gujaf-252	140	7	note	note	VERB
gujaf-252	140	8	that	that	SCONJ
gujaf-252	140	9	applying	apply	VERB
gujaf-252	140	10	the	the	DET
gujaf-252	140	11	findings	finding	NOUN
gujaf-252	140	12	from	from	ADP
gujaf-252	140	13	banks	bank	NOUN
gujaf-252	140	14	to	to	ADP
gujaf-252	140	15	other	other	ADJ
gujaf-252	140	16	sectors	sector	NOUN
gujaf-252	140	17	is	be	AUX
gujaf-252	140	18	impeded	impede	VERB
gujaf-252	140	19	by	by	ADP
gujaf-252	140	20	industry	industry	NOUN
gujaf-252	140	21	regulations	regulation	NOUN
gujaf-252	140	22	,	,	PUNCT
gujaf-252	140	23	policies	policy	NOUN
gujaf-252	140	24	,	,	PUNCT
gujaf-252	140	25	and	and	CCONJ
gujaf-252	140	26	other	other	ADJ
gujaf-252	140	27	environmental	environmental	ADJ
gujaf-252	140	28	variables	variable	NOUN
gujaf-252	140	29	that	that	PRON
gujaf-252	140	30	are	be	AUX
gujaf-252	140	31	specific	specific	ADJ
gujaf-252	140	32	to	to	ADP
gujaf-252	140	33	each	each	DET
gujaf-252	140	34	sector	sector	NOUN
gujaf-252	140	35	.	.	PUNCT
gujaf-252	141	1	disparities	disparity	NOUN
gujaf-252	141	2	emerge	emerge	VERB
gujaf-252	141	3	due	due	ADP
gujaf-252	141	4	to	to	ADP
gujaf-252	141	5	the	the	DET
gujaf-252	141	6	varying	vary	VERB
gujaf-252	141	7	operational	operational	ADJ
gujaf-252	141	8	frameworks	framework	NOUN
gujaf-252	141	9	employed	employ	VERB
gujaf-252	141	10	by	by	ADP
gujaf-252	141	11	financial	financial	ADJ
gujaf-252	141	12	institutions	institution	NOUN
gujaf-252	141	13	,	,	PUNCT
gujaf-252	141	14	including	include	VERB
gujaf-252	141	15	banks	bank	NOUN
gujaf-252	141	16	(	(	PUNCT
gujaf-252	141	17	thangavelu	thangavelu	NOUN
gujaf-252	141	18	,	,	PUNCT
gujaf-252	141	19	2015	2015	NUM
gujaf-252	141	20	)	)	PUNCT
gujaf-252	141	21	.	.	PUNCT
gujaf-252	142	1	the	the	DET
gujaf-252	142	2	majority	majority	NOUN
gujaf-252	142	3	of	of	ADP
gujaf-252	142	4	nigerian	nigerian	ADJ
gujaf-252	142	5	research	research	NOUN
gujaf-252	142	6	has	have	AUX
gujaf-252	142	7	neglected	neglect	VERB
gujaf-252	142	8	the	the	DET
gujaf-252	142	9	financial	financial	ADJ
gujaf-252	142	10	sector	sector	NOUN
gujaf-252	142	11	and	and	CCONJ
gujaf-252	142	12	employed	employ	VERB
gujaf-252	142	13	inadequate	inadequate	ADJ
gujaf-252	142	14	models	model	NOUN
gujaf-252	142	15	for	for	ADP
gujaf-252	142	16	assessing	assess	VERB
gujaf-252	142	17	earnings	earning	NOUN
gujaf-252	142	18	management	management	NOUN
gujaf-252	142	19	in	in	ADP
gujaf-252	142	20	banks	bank	NOUN
gujaf-252	142	21	.	.	PUNCT
gujaf-252	143	1	a	a	DET
gujaf-252	143	2	facet	facet	NOUN
gujaf-252	143	3	that	that	PRON
gujaf-252	143	4	had	have	AUX
gujaf-252	143	5	been	be	AUX
gujaf-252	143	6	neglected	neglect	VERB
gujaf-252	143	7	in	in	ADP
gujaf-252	143	8	earlier	early	ADJ
gujaf-252	143	9	research	research	NOUN
gujaf-252	143	10	on	on	ADP
gujaf-252	143	11	profit	profit	NOUN
gujaf-252	143	12	management	management	NOUN
gujaf-252	143	13	was	be	AUX
gujaf-252	143	14	the	the	DET
gujaf-252	143	15	topic	topic	NOUN
gujaf-252	143	16	of	of	ADP
gujaf-252	143	17	board	board	NOUN
gujaf-252	143	18	qualification	qualification	NOUN
gujaf-252	143	19	,	,	PUNCT
gujaf-252	143	20	which	which	PRON
gujaf-252	143	21	was	be	AUX
gujaf-252	143	22	brought	bring	VERB
gujaf-252	143	23	to	to	ADP
gujaf-252	143	24	light	light	NOUN
gujaf-252	143	25	at	at	ADP
gujaf-252	143	26	the	the	DET
gujaf-252	143	27	cgc	cgc	PROPN
gujaf-252	143	28	2018	2018	NUM
gujaf-252	143	29	conference	conference	NOUN
gujaf-252	143	30	.	.	PUNCT
gujaf-252	144	1	the	the	DET
gujaf-252	144	2	age	age	NOUN
gujaf-252	144	3	of	of	ADP
gujaf-252	144	4	board	board	NOUN
gujaf-252	144	5	members	member	NOUN
gujaf-252	144	6	received	receive	VERB
gujaf-252	144	7	minimal	minimal	ADJ
gujaf-252	144	8	attention	attention	NOUN
gujaf-252	144	9	.	.	PUNCT
gujaf-252	145	1	it	it	PRON
gujaf-252	145	2	is	be	AUX
gujaf-252	145	3	imperative	imperative	ADJ
gujaf-252	145	4	to	to	PART
gujaf-252	145	5	reevaluate	reevaluate	VERB
gujaf-252	145	6	relevant	relevant	ADJ
gujaf-252	145	7	studies	study	NOUN
gujaf-252	145	8	utilizing	utilize	VERB
gujaf-252	145	9	nigerian	nigerian	ADJ
gujaf-252	145	10	data	datum	NOUN
gujaf-252	145	11	and	and	CCONJ
gujaf-252	145	12	a	a	DET
gujaf-252	145	13	model	model	NOUN
gujaf-252	145	14	suitable	suitable	ADJ
gujaf-252	145	15	for	for	ADP
gujaf-252	145	16	the	the	DET
gujaf-252	145	17	banking	banking	NOUN
gujaf-252	145	18	sector	sector	NOUN
gujaf-252	145	19	.	.	PUNCT
gujaf-252	146	1	to	to	PART
gujaf-252	146	2	fill	fill	VERB
gujaf-252	146	3	research	research	NOUN
gujaf-252	146	4	gaps	gap	NOUN
gujaf-252	146	5	,	,	PUNCT
gujaf-252	146	6	we	we	PRON
gujaf-252	146	7	investigated	investigate	VERB
gujaf-252	146	8	the	the	DET
gujaf-252	146	9	correlation	correlation	NOUN
gujaf-252	146	10	between	between	ADP
gujaf-252	146	11	board	board	NOUN
gujaf-252	146	12	diversity	diversity	NOUN
gujaf-252	146	13	and	and	CCONJ
gujaf-252	146	14	profit	profit	NOUN
gujaf-252	146	15	management	management	NOUN
gujaf-252	146	16	in	in	ADP
gujaf-252	146	17	listed	list	VERB
gujaf-252	146	18	deposit	deposit	NOUN
gujaf-252	146	19	money	money	NOUN
gujaf-252	146	20	banks	bank	NOUN
gujaf-252	146	21	(	(	PUNCT
gujaf-252	146	22	dmbs	dmb	NOUN
gujaf-252	146	23	)	)	PUNCT
gujaf-252	146	24	in	in	ADP
gujaf-252	146	25	nigeria	nigeria	PROPN
gujaf-252	146	26	.	.	PUNCT
gujaf-252	147	1	2	2	X
gujaf-252	147	2	.	.	X
gujaf-252	147	3	literature	literature	NOUN
gujaf-252	147	4	review	review	VERB
gujaf-252	147	5	there	there	PRON
gujaf-252	147	6	is	be	VERB
gujaf-252	147	7	currently	currently	ADV
gujaf-252	147	8	no	no	DET
gujaf-252	147	9	widely	widely	ADV
gujaf-252	147	10	operationalized	operationalize	VERB
gujaf-252	147	11	definition	definition	NOUN
gujaf-252	147	12	of	of	ADP
gujaf-252	147	13	earnings	earning	NOUN
gujaf-252	147	14	management	management	NOUN
gujaf-252	147	15	in	in	ADP
gujaf-252	147	16	the	the	DET
gujaf-252	147	17	accounting	accounting	NOUN
gujaf-252	147	18	literature	literature	NOUN
gujaf-252	147	19	.	.	PUNCT
gujaf-252	148	1	various	various	ADJ
gujaf-252	148	2	terms	term	NOUN
gujaf-252	148	3	are	be	AUX
gujaf-252	148	4	used	use	VERB
gujaf-252	148	5	to	to	PART
gujaf-252	148	6	refer	refer	VERB
gujaf-252	148	7	to	to	ADP
gujaf-252	148	8	earnings	earning	NOUN
gujaf-252	148	9	management	management	NOUN
gujaf-252	148	10	,	,	PUNCT
gujaf-252	148	11	including	include	VERB
gujaf-252	148	12	income	income	NOUN
gujaf-252	148	13	smoothing	smoothing	NOUN
gujaf-252	148	14	(	(	PUNCT
gujaf-252	148	15	tucker	tucker	PROPN
gujaf-252	148	16	&	&	CCONJ
gujaf-252	148	17	zarowin	zarowin	PROPN
gujaf-252	148	18	,	,	PUNCT
gujaf-252	148	19	2006	2006	NUM
gujaf-252	148	20	)	)	PUNCT
gujaf-252	148	21	,	,	PUNCT
gujaf-252	148	22	creative	creative	ADJ
gujaf-252	148	23	accounting	accounting	NOUN
gujaf-252	148	24	(	(	PUNCT
gujaf-252	148	25	balaciu	balaciu	PROPN
gujaf-252	148	26	,	,	PUNCT
gujaf-252	148	27	et	et	PROPN
gujaf-252	148	28	al	al	PROPN
gujaf-252	148	29	,	,	PUNCT
gujaf-252	148	30	2009	2009	NUM
gujaf-252	148	31	)	)	PUNCT
gujaf-252	148	32	,	,	PUNCT
gujaf-252	148	33	and	and	CCONJ
gujaf-252	148	34	accounting	accounting	NOUN
gujaf-252	148	35	numbers	number	NOUN
gujaf-252	148	36	game	game	NOUN
gujaf-252	148	37	(	(	PUNCT
gujaf-252	148	38	mulford	mulford	PROPN
gujaf-252	148	39	&	&	CCONJ
gujaf-252	148	40	comiskey	comiskey	PROPN
gujaf-252	148	41	,	,	PUNCT
gujaf-252	148	42	2002	2002	NUM
gujaf-252	148	43	)	)	PUNCT
gujaf-252	148	44	.	.	PUNCT
gujaf-252	149	1	in	in	ADP
gujaf-252	149	2	order	order	NOUN
gujaf-252	149	3	to	to	PART
gujaf-252	149	4	manipulate	manipulate	VERB
gujaf-252	149	5	financial	financial	ADJ
gujaf-252	149	6	reports	report	NOUN
gujaf-252	149	7	and	and	CCONJ
gujaf-252	149	8	deceive	deceive	VERB
gujaf-252	149	9	stakeholders	stakeholder	NOUN
gujaf-252	149	10	about	about	ADP
gujaf-252	149	11	the	the	DET
gujaf-252	149	12	true	true	ADJ
gujaf-252	149	13	state	state	NOUN
gujaf-252	149	14	of	of	ADP
gujaf-252	149	15	the	the	DET
gujaf-252	149	16	company	company	NOUN
gujaf-252	149	17	's	's	PART
gujaf-252	149	18	finances	finance	NOUN
gujaf-252	149	19	or	or	CCONJ
gujaf-252	149	20	to	to	PART
gujaf-252	149	21	sway	sway	VERB
gujaf-252	149	22	the	the	DET
gujaf-252	149	23	results	result	NOUN
gujaf-252	149	24	of	of	ADP
gujaf-252	149	25	contracts	contract	NOUN
gujaf-252	149	26	that	that	PRON
gujaf-252	149	27	rely	rely	VERB
gujaf-252	149	28	on	on	ADP
gujaf-252	149	29	disclosed	disclose	VERB
gujaf-252	149	30	accounting	accounting	NOUN
gujaf-252	149	31	data	data	PROPN
gujaf-252	149	32	,	,	PUNCT
gujaf-252	149	33	healy	healy	PROPN
gujaf-252	149	34	and	and	CCONJ
gujaf-252	149	35	wahlen	wahlen	PROPN
gujaf-252	149	36	(	(	PUNCT
gujaf-252	149	37	1999	1999	NUM
gujaf-252	149	38	)	)	PUNCT
gujaf-252	149	39	defined	define	VERB
gujaf-252	149	40	earnings	earning	NOUN
gujaf-252	149	41	management	management	NOUN
gujaf-252	149	42	as	as	ADP
gujaf-252	149	43	the	the	DET
gujaf-252	149	44	manipulation	manipulation	NOUN
gujaf-252	149	45	of	of	ADP
gujaf-252	149	46	financial	financial	ADJ
gujaf-252	149	47	statements	statement	NOUN
gujaf-252	149	48	through	through	ADP
gujaf-252	149	49	the	the	DET
gujaf-252	149	50	use	use	NOUN
gujaf-252	149	51	of	of	ADP
gujaf-252	149	52	financial	financial	ADJ
gujaf-252	149	53	reporting	reporting	NOUN
gujaf-252	149	54	judgments	judgment	NOUN
gujaf-252	149	55	.	.	PUNCT
gujaf-252	150	1	2.1	2.1	NUM
gujaf-252	150	2	educational	educational	ADJ
gujaf-252	150	3	qualification	qualification	NOUN
gujaf-252	150	4	and	and	CCONJ
gujaf-252	150	5	earnings	earning	NOUN
gujaf-252	150	6	management	management	NOUN
gujaf-252	150	7	according	accord	VERB
gujaf-252	150	8	to	to	PART
gujaf-252	150	9	hambrick	hambrick	VERB
gujaf-252	150	10	and	and	CCONJ
gujaf-252	150	11	mason	mason	PROPN
gujaf-252	150	12	(	(	PUNCT
gujaf-252	150	13	1984	1984	NUM
gujaf-252	150	14	)	)	PUNCT
gujaf-252	150	15	,	,	PUNCT
gujaf-252	150	16	a	a	DET
gujaf-252	150	17	person	person	NOUN
gujaf-252	150	18	's	's	PART
gujaf-252	150	19	educational	educational	ADJ
gujaf-252	150	20	history	history	NOUN
gujaf-252	150	21	somewhat	somewhat	ADV
gujaf-252	150	22	reveals	reveal	VERB
gujaf-252	150	23	their	their	PRON
gujaf-252	150	24	knowledge	knowledge	NOUN
gujaf-252	150	25	and	and	CCONJ
gujaf-252	150	26	abilities	ability	NOUN
gujaf-252	150	27	.	.	PUNCT
gujaf-252	151	1	moreover	moreover	ADV
gujaf-252	151	2	,	,	PUNCT
gujaf-252	151	3	researchers	researcher	NOUN
gujaf-252	151	4	claim	claim	VERB
gujaf-252	151	5	that	that	SCONJ
gujaf-252	151	6	educational	educational	ADJ
gujaf-252	151	7	background	background	NOUN
gujaf-252	151	8	is	be	AUX
gujaf-252	151	9	the	the	DET
gujaf-252	151	10	strongest	strong	ADJ
gujaf-252	151	11	measure	measure	NOUN
gujaf-252	151	12	of	of	ADP
gujaf-252	151	13	informational	informational	ADJ
gujaf-252	151	14	variety	variety	NOUN
gujaf-252	151	15	(	(	PUNCT
gujaf-252	151	16	sanda	sanda	NOUN
gujaf-252	151	17	et	et	PROPN
gujaf-252	151	18	al	al	PROPN
gujaf-252	151	19	,	,	PUNCT
gujaf-252	151	20	2011	2011	NUM
gujaf-252	151	21	)	)	PUNCT
gujaf-252	151	22	.	.	PUNCT
gujaf-252	152	1	as	as	ADP
gujaf-252	152	2	a	a	DET
gujaf-252	152	3	result	result	NOUN
gujaf-252	152	4	,	,	PUNCT
gujaf-252	152	5	the	the	DET
gujaf-252	152	6	range	range	NOUN
gujaf-252	152	7	of	of	ADP
gujaf-252	152	8	expertise	expertise	NOUN
gujaf-252	152	9	and	and	CCONJ
gujaf-252	152	10	abilities	ability	NOUN
gujaf-252	152	11	within	within	ADP
gujaf-252	152	12	the	the	DET
gujaf-252	152	13	board	board	NOUN
gujaf-252	152	14	of	of	ADP
gujaf-252	152	15	directors	director	NOUN
gujaf-252	152	16	explains	explain	VERB
gujaf-252	152	17	the	the	DET
gujaf-252	152	18	board	board	NOUN
gujaf-252	152	19	's	's	PART
gujaf-252	152	20	diversity	diversity	NOUN
gujaf-252	152	21	in	in	ADP
gujaf-252	152	22	educational	educational	ADJ
gujaf-252	152	23	background	background	NOUN
gujaf-252	152	24	.	.	PUNCT
gujaf-252	153	1	according	accord	VERB
gujaf-252	153	2	to	to	ADP
gujaf-252	153	3	cohen	cohen	NOUN
gujaf-252	153	4	and	and	CCONJ
gujaf-252	153	5	levinthal	levinthal	NOUN
gujaf-252	153	6	(	(	PUNCT
gujaf-252	153	7	1990	1990	NUM
gujaf-252	153	8	)	)	PUNCT
gujaf-252	153	9	,	,	PUNCT
gujaf-252	153	10	a	a	DET
gujaf-252	153	11	gain	gain	NOUN
gujaf-252	153	12	in	in	ADP
gujaf-252	153	13	knowledge	knowledge	NOUN
gujaf-252	153	14	allows	allow	VERB
gujaf-252	153	15	one	one	NUM
gujaf-252	153	16	to	to	PART
gujaf-252	153	17	solve	solve	VERB
gujaf-252	153	18	problems	problem	NOUN
gujaf-252	153	19	more	more	ADV
gujaf-252	153	20	quickly	quickly	ADV
gujaf-252	153	21	.	.	PUNCT
gujaf-252	154	1	while	while	SCONJ
gujaf-252	154	2	individual	individual	ADJ
gujaf-252	154	3	directors	director	NOUN
gujaf-252	154	4	may	may	AUX
gujaf-252	154	5	not	not	PART
gujaf-252	154	6	have	have	VERB
gujaf-252	154	7	all	all	DET
gujaf-252	154	8	the	the	DET
gujaf-252	154	9	information	information	NOUN
gujaf-252	154	10	and	and	CCONJ
gujaf-252	154	11	135	135	NUM
gujaf-252	154	12	abilities	ability	NOUN
gujaf-252	154	13	required	require	VERB
gujaf-252	154	14	,	,	PUNCT
gujaf-252	154	15	as	as	ADP
gujaf-252	154	16	a	a	DET
gujaf-252	154	17	group	group	NOUN
gujaf-252	154	18	they	they	PRON
gujaf-252	154	19	could	could	AUX
gujaf-252	154	20	since	since	SCONJ
gujaf-252	154	21	the	the	DET
gujaf-252	154	22	board	board	NOUN
gujaf-252	154	23	brings	bring	VERB
gujaf-252	154	24	together	together	ADV
gujaf-252	154	25	viewpoints	viewpoint	NOUN
gujaf-252	154	26	,	,	PUNCT
gujaf-252	154	27	connections	connection	NOUN
gujaf-252	154	28	,	,	PUNCT
gujaf-252	154	29	and	and	CCONJ
gujaf-252	154	30	other	other	ADJ
gujaf-252	154	31	resources	resource	NOUN
gujaf-252	154	32	.	.	PUNCT
gujaf-252	155	1	(	(	PUNCT
gujaf-252	155	2	sundaramurthy	sundaramurthy	PROPN
gujaf-252	155	3	&	&	CCONJ
gujaf-252	155	4	kor	kor	PROPN
gujaf-252	155	5	,	,	PUNCT
gujaf-252	155	6	2009	2009	NUM
gujaf-252	155	7	)	)	PUNCT
gujaf-252	155	8	.	.	PUNCT
gujaf-252	156	1	the	the	DET
gujaf-252	156	2	impact	impact	NOUN
gujaf-252	156	3	of	of	ADP
gujaf-252	156	4	loan	loan	NOUN
gujaf-252	156	5	loss	loss	NOUN
gujaf-252	156	6	provision	provision	NOUN
gujaf-252	156	7	on	on	ADP
gujaf-252	156	8	the	the	DET
gujaf-252	156	9	earnings	earning	NOUN
gujaf-252	156	10	management	management	NOUN
gujaf-252	156	11	of	of	ADP
gujaf-252	156	12	nigerian	nigerian	ADJ
gujaf-252	156	13	listed	list	VERB
gujaf-252	156	14	dmbs	dmb	NOUN
gujaf-252	156	15	is	be	AUX
gujaf-252	156	16	investigated	investigate	VERB
gujaf-252	156	17	by	by	ADP
gujaf-252	156	18	farouk	farouk	PROPN
gujaf-252	156	19	and	and	CCONJ
gujaf-252	156	20	isa	isa	PROPN
gujaf-252	156	21	(	(	PUNCT
gujaf-252	156	22	2018	2018	NUM
gujaf-252	156	23	)	)	PUNCT
gujaf-252	156	24	.	.	PUNCT
gujaf-252	157	1	the	the	DET
gujaf-252	157	2	population	population	NOUN
gujaf-252	157	3	of	of	ADP
gujaf-252	157	4	the	the	DET
gujaf-252	157	5	research	research	NOUN
gujaf-252	157	6	,	,	PUNCT
gujaf-252	157	7	as	as	ADP
gujaf-252	157	8	of	of	ADP
gujaf-252	157	9	2015	2015	NUM
gujaf-252	157	10	,	,	PUNCT
gujaf-252	157	11	consisted	consist	VERB
gujaf-252	157	12	of	of	ADP
gujaf-252	157	13	15	15	NUM
gujaf-252	157	14	designated	designate	VERB
gujaf-252	157	15	dmbs	dmb	NOUN
gujaf-252	157	16	in	in	ADP
gujaf-252	157	17	nigeria	nigeria	PROPN
gujaf-252	157	18	,	,	PUNCT
gujaf-252	157	19	according	accord	VERB
gujaf-252	157	20	to	to	ADP
gujaf-252	157	21	the	the	DET
gujaf-252	157	22	chang	chang	PROPN
gujaf-252	157	23	,	,	PUNCT
gujaf-252	157	24	et	et	PROPN
gujaf-252	157	25	al	al	PROPN
gujaf-252	157	26	(	(	PUNCT
gujaf-252	157	27	2008	2008	NUM
gujaf-252	157	28	)	)	PUNCT
gujaf-252	157	29	model	model	NOUN
gujaf-252	157	30	.	.	PUNCT
gujaf-252	158	1	for	for	ADP
gujaf-252	158	2	the	the	DET
gujaf-252	158	3	years	year	NOUN
gujaf-252	158	4	2008	2008	NUM
gujaf-252	158	5	through	through	ADP
gujaf-252	158	6	2015	2015	NUM
gujaf-252	158	7	,	,	PUNCT
gujaf-252	158	8	bank	bank	NOUN
gujaf-252	158	9	accounts	account	NOUN
gujaf-252	158	10	and	and	CCONJ
gujaf-252	158	11	data	datum	NOUN
gujaf-252	158	12	were	be	AUX
gujaf-252	158	13	gathered	gather	VERB
gujaf-252	158	14	via	via	ADP
gujaf-252	158	15	annual	annual	ADJ
gujaf-252	158	16	reports	report	NOUN
gujaf-252	158	17	.	.	PUNCT
gujaf-252	159	1	the	the	DET
gujaf-252	159	2	panel	panel	NOUN
gujaf-252	159	3	regression	regression	NOUN
gujaf-252	159	4	approach	approach	NOUN
gujaf-252	159	5	was	be	AUX
gujaf-252	159	6	used	use	VERB
gujaf-252	159	7	,	,	PUNCT
gujaf-252	159	8	and	and	CCONJ
gujaf-252	159	9	the	the	DET
gujaf-252	159	10	data	datum	NOUN
gujaf-252	159	11	analysis	analysis	NOUN
gujaf-252	159	12	tool	tool	NOUN
gujaf-252	159	13	utilized	utilize	VERB
gujaf-252	159	14	was	be	AUX
gujaf-252	159	15	stata	stata	ADJ
gujaf-252	159	16	13	13	NUM
gujaf-252	159	17	.	.	PUNCT
gujaf-252	160	1	results	result	NOUN
gujaf-252	160	2	:	:	PUNCT
gujaf-252	160	3	the	the	DET
gujaf-252	160	4	results	result	NOUN
gujaf-252	160	5	showed	show	VERB
gujaf-252	160	6	that	that	SCONJ
gujaf-252	160	7	all	all	PRON
gujaf-252	160	8	of	of	ADP
gujaf-252	160	9	the	the	DET
gujaf-252	160	10	factors	factor	NOUN
gujaf-252	160	11	(	(	PUNCT
gujaf-252	160	12	loan	loan	NOUN
gujaf-252	160	13	loss	loss	NOUN
gujaf-252	160	14	provision	provision	NOUN
gujaf-252	160	15	,	,	PUNCT
gujaf-252	160	16	total	total	ADJ
gujaf-252	160	17	assets	asset	NOUN
gujaf-252	160	18	,	,	PUNCT
gujaf-252	160	19	loan	loan	NOUN
gujaf-252	160	20	charge	charge	NOUN
gujaf-252	160	21	off	off	ADP
gujaf-252	160	22	,	,	PUNCT
gujaf-252	160	23	and	and	CCONJ
gujaf-252	160	24	initial	initial	ADJ
gujaf-252	160	25	balance	balance	NOUN
gujaf-252	160	26	of	of	ADP
gujaf-252	160	27	loan	loan	NOUN
gujaf-252	160	28	loss	loss	NOUN
gujaf-252	160	29	)	)	PUNCT
gujaf-252	160	30	significantly	significantly	ADV
gujaf-252	160	31	affect	affect	VERB
gujaf-252	160	32	the	the	DET
gujaf-252	160	33	banks	bank	NOUN
gujaf-252	160	34	'	'	PART
gujaf-252	160	35	discretionary	discretionary	ADJ
gujaf-252	160	36	loan	loan	NOUN
gujaf-252	160	37	loss	loss	NOUN
gujaf-252	160	38	provision	provision	NOUN
gujaf-252	160	39	.	.	PUNCT
gujaf-252	161	1	none	none	NOUN
gujaf-252	161	2	of	of	ADP
gujaf-252	161	3	the	the	DET
gujaf-252	161	4	diversity	diversity	NOUN
gujaf-252	161	5	factors	factor	NOUN
gujaf-252	161	6	across	across	ADP
gujaf-252	161	7	the	the	DET
gujaf-252	161	8	board	board	NOUN
gujaf-252	161	9	were	be	AUX
gujaf-252	161	10	included	include	VERB
gujaf-252	161	11	in	in	ADP
gujaf-252	161	12	this	this	DET
gujaf-252	161	13	research	research	NOUN
gujaf-252	161	14	.	.	PUNCT
gujaf-252	162	1	to	to	PART
gujaf-252	162	2	close	close	VERB
gujaf-252	162	3	the	the	DET
gujaf-252	162	4	gap	gap	NOUN
gujaf-252	162	5	,	,	PUNCT
gujaf-252	162	6	a	a	DET
gujaf-252	162	7	replication	replication	NOUN
gujaf-252	162	8	of	of	ADP
gujaf-252	162	9	this	this	DET
gujaf-252	162	10	work	work	NOUN
gujaf-252	162	11	is	be	AUX
gujaf-252	162	12	thus	thus	ADV
gujaf-252	162	13	required	require	VERB
gujaf-252	162	14	.	.	PUNCT
gujaf-252	163	1	ibrahim	ibrahim	PROPN
gujaf-252	163	2	et	et	PROPN
gujaf-252	163	3	al	al	PROPN
gujaf-252	163	4	.	.	PROPN
gujaf-252	164	1	(	(	PUNCT
gujaf-252	164	2	2014	2014	NUM
gujaf-252	164	3	)	)	PUNCT
gujaf-252	164	4	carried	carry	VERB
gujaf-252	164	5	out	out	ADP
gujaf-252	164	6	a	a	DET
gujaf-252	164	7	conceptual	conceptual	ADJ
gujaf-252	164	8	analysis	analysis	NOUN
gujaf-252	164	9	of	of	ADP
gujaf-252	164	10	the	the	DET
gujaf-252	164	11	earning	earn	VERB
gujaf-252	164	12	management	management	NOUN
gujaf-252	164	13	of	of	ADP
gujaf-252	164	14	industrial	industrial	ADJ
gujaf-252	164	15	businesses	business	NOUN
gujaf-252	164	16	in	in	ADP
gujaf-252	164	17	nigeria	nigeria	PROPN
gujaf-252	164	18	and	and	CCONJ
gujaf-252	164	19	the	the	DET
gujaf-252	164	20	board	board	NOUN
gujaf-252	164	21	features	feature	VERB
gujaf-252	164	22	(	(	PUNCT
gujaf-252	164	23	ceo	ceo	NOUN
gujaf-252	164	24	duality	duality	NOUN
gujaf-252	164	25	,	,	PUNCT
gujaf-252	164	26	board	board	NOUN
gujaf-252	164	27	independence	independence	NOUN
gujaf-252	164	28	,	,	PUNCT
gujaf-252	164	29	meetings	meeting	NOUN
gujaf-252	164	30	,	,	PUNCT
gujaf-252	164	31	size	size	NOUN
gujaf-252	164	32	,	,	PUNCT
gujaf-252	164	33	and	and	CCONJ
gujaf-252	164	34	financial	financial	ADJ
gujaf-252	164	35	education	education	NOUN
gujaf-252	164	36	)	)	PUNCT
gujaf-252	164	37	.	.	PUNCT
gujaf-252	165	1	the	the	DET
gujaf-252	165	2	study	study	NOUN
gujaf-252	165	3	's	's	PART
gujaf-252	165	4	findings	finding	NOUN
gujaf-252	165	5	indicated	indicate	VERB
gujaf-252	165	6	that	that	SCONJ
gujaf-252	165	7	the	the	DET
gujaf-252	165	8	majority	majority	NOUN
gujaf-252	165	9	of	of	ADP
gujaf-252	165	10	earlier	early	ADJ
gujaf-252	165	11	research	research	NOUN
gujaf-252	165	12	indicates	indicate	VERB
gujaf-252	165	13	that	that	SCONJ
gujaf-252	165	14	boards	board	NOUN
gujaf-252	165	15	of	of	ADP
gujaf-252	165	16	directors	director	NOUN
gujaf-252	165	17	play	play	VERB
gujaf-252	165	18	a	a	DET
gujaf-252	165	19	significant	significant	ADJ
gujaf-252	165	20	role	role	NOUN
gujaf-252	165	21	in	in	ADP
gujaf-252	165	22	the	the	DET
gujaf-252	165	23	organization	organization	NOUN
gujaf-252	165	24	's	's	PART
gujaf-252	165	25	governance	governance	NOUN
gujaf-252	165	26	structure	structure	NOUN
gujaf-252	165	27	by	by	ADP
gujaf-252	165	28	overseeing	oversee	VERB
gujaf-252	165	29	the	the	DET
gujaf-252	165	30	accuracy	accuracy	NOUN
gujaf-252	165	31	of	of	ADP
gujaf-252	165	32	the	the	DET
gujaf-252	165	33	data	datum	NOUN
gujaf-252	165	34	included	include	VERB
gujaf-252	165	35	in	in	ADP
gujaf-252	165	36	financial	financial	ADJ
gujaf-252	165	37	reports	report	NOUN
gujaf-252	165	38	.	.	PUNCT
gujaf-252	166	1	hence	hence	ADV
gujaf-252	166	2	,	,	PUNCT
gujaf-252	166	3	efficient	efficient	ADJ
gujaf-252	166	4	boards	board	NOUN
gujaf-252	166	5	minimize	minimize	VERB
gujaf-252	166	6	earnings	earning	NOUN
gujaf-252	166	7	management	management	NOUN
gujaf-252	166	8	.	.	PUNCT
gujaf-252	167	1	because	because	SCONJ
gujaf-252	167	2	of	of	ADP
gujaf-252	167	3	the	the	DET
gujaf-252	167	4	variability	variability	NOUN
gujaf-252	167	5	of	of	ADP
gujaf-252	167	6	nigeria	nigeria	PROPN
gujaf-252	167	7	's	's	PART
gujaf-252	167	8	culture	culture	NOUN
gujaf-252	167	9	,	,	PUNCT
gujaf-252	167	10	economy	economy	NOUN
gujaf-252	167	11	,	,	PUNCT
gujaf-252	167	12	and	and	CCONJ
gujaf-252	167	13	sectors	sector	NOUN
gujaf-252	167	14	,	,	PUNCT
gujaf-252	167	15	it	it	PRON
gujaf-252	167	16	is	be	AUX
gujaf-252	167	17	necessary	necessary	ADJ
gujaf-252	167	18	to	to	PART
gujaf-252	167	19	repeat	repeat	VERB
gujaf-252	167	20	this	this	DET
gujaf-252	167	21	research	research	NOUN
gujaf-252	167	22	there	there	ADV
gujaf-252	167	23	.	.	PUNCT
gujaf-252	168	1	rajeevan	rajeevan	NOUN
gujaf-252	168	2	and	and	CCONJ
gujaf-252	168	3	ajward	ajward	NOUN
gujaf-252	168	4	(	(	PUNCT
gujaf-252	168	5	2019	2019	NUM
gujaf-252	168	6	)	)	PUNCT
gujaf-252	168	7	investigated	investigate	VERB
gujaf-252	168	8	the	the	DET
gujaf-252	168	9	relationship	relationship	NOUN
gujaf-252	168	10	between	between	ADP
gujaf-252	168	11	specified	specify	VERB
gujaf-252	168	12	corporate	corporate	ADJ
gujaf-252	168	13	governance	governance	NOUN
gujaf-252	168	14	characteristics	characteristic	NOUN
gujaf-252	168	15	and	and	CCONJ
gujaf-252	168	16	earnings	earning	NOUN
gujaf-252	168	17	management	management	NOUN
gujaf-252	168	18	in	in	ADP
gujaf-252	168	19	a	a	DET
gujaf-252	168	20	subset	subset	NOUN
gujaf-252	168	21	of	of	ADP
gujaf-252	168	22	sri	sri	PROPN
gujaf-252	168	23	lankan	lankan	PROPN
gujaf-252	168	24	listed	list	VERB
gujaf-252	168	25	businesses	business	NOUN
gujaf-252	168	26	.	.	PUNCT
gujaf-252	169	1	the	the	DET
gujaf-252	169	2	modified	modify	VERB
gujaf-252	169	3	jones	jones	PROPN
gujaf-252	169	4	model	model	PROPN
gujaf-252	169	5	was	be	AUX
gujaf-252	169	6	used	use	VERB
gujaf-252	169	7	to	to	PART
gujaf-252	169	8	proxy	proxy	VERB
gujaf-252	169	9	the	the	DET
gujaf-252	169	10	degree	degree	NOUN
gujaf-252	169	11	of	of	ADP
gujaf-252	169	12	earnings	earning	NOUN
gujaf-252	169	13	management	management	NOUN
gujaf-252	169	14	,	,	PUNCT
gujaf-252	169	15	while	while	SCONJ
gujaf-252	169	16	the	the	DET
gujaf-252	169	17	board	board	NOUN
gujaf-252	169	18	financial	financial	ADJ
gujaf-252	169	19	education	education	NOUN
gujaf-252	169	20	,	,	PUNCT
gujaf-252	169	21	ceo	ceo	NOUN
gujaf-252	169	22	duality	duality	NOUN
gujaf-252	169	23	board	board	NOUN
gujaf-252	169	24	meetings	meeting	NOUN
gujaf-252	169	25	,	,	PUNCT
gujaf-252	169	26	audit	audit	NOUN
gujaf-252	169	27	committee	committee	NOUN
gujaf-252	169	28	meetings	meeting	NOUN
gujaf-252	169	29	,	,	PUNCT
gujaf-252	169	30	and	and	CCONJ
gujaf-252	169	31	audit	audit	NOUN
gujaf-252	169	32	committee	committee	NOUN
gujaf-252	169	33	expertise	expertise	NOUN
gujaf-252	169	34	were	be	AUX
gujaf-252	169	35	used	use	VERB
gujaf-252	169	36	to	to	PART
gujaf-252	169	37	proxy	proxy	VERB
gujaf-252	169	38	the	the	DET
gujaf-252	169	39	features	feature	NOUN
gujaf-252	169	40	of	of	ADP
gujaf-252	169	41	corporate	corporate	ADJ
gujaf-252	169	42	governance	governance	NOUN
gujaf-252	169	43	.	.	PUNCT
gujaf-252	170	1	seventy	seventy	NUM
gujaf-252	170	2	listed	list	VERB
gujaf-252	170	3	companies	company	NOUN
gujaf-252	170	4	representing	represent	VERB
gujaf-252	170	5	the	the	DET
gujaf-252	170	6	tobacco	tobacco	NOUN
gujaf-252	170	7	,	,	PUNCT
gujaf-252	170	8	food	food	NOUN
gujaf-252	170	9	,	,	PUNCT
gujaf-252	170	10	beverage	beverage	NOUN
gujaf-252	170	11	,	,	PUNCT
gujaf-252	170	12	hotel	hotel	NOUN
gujaf-252	170	13	,	,	PUNCT
gujaf-252	170	14	travel	travel	NOUN
gujaf-252	170	15	,	,	PUNCT
gujaf-252	170	16	oil	oil	NOUN
gujaf-252	170	17	palm	palm	NOUN
gujaf-252	170	18	manufacturing	manufacturing	NOUN
gujaf-252	170	19	,	,	PUNCT
gujaf-252	170	20	diversified	diversified	ADJ
gujaf-252	170	21	,	,	PUNCT
gujaf-252	170	22	and	and	CCONJ
gujaf-252	170	23	health	health	NOUN
gujaf-252	170	24	care	care	NOUN
gujaf-252	170	25	sectors	sector	NOUN
gujaf-252	170	26	were	be	AUX
gujaf-252	170	27	chosen	choose	VERB
gujaf-252	170	28	based	base	VERB
gujaf-252	170	29	on	on	ADP
gujaf-252	170	30	their	their	PRON
gujaf-252	170	31	highest	high	ADJ
gujaf-252	170	32	market	market	NOUN
gujaf-252	170	33	capitalization	capitalization	NOUN
gujaf-252	170	34	from	from	ADP
gujaf-252	170	35	2015	2015	NUM
gujaf-252	170	36	to	to	ADP
gujaf-252	170	37	2017	2017	NUM
gujaf-252	170	38	.	.	PUNCT
gujaf-252	171	1	these	these	DET
gujaf-252	171	2	companies	company	NOUN
gujaf-252	171	3	accounted	account	VERB
gujaf-252	171	4	for	for	ADP
gujaf-252	171	5	59.9	59.9	NUM
gujaf-252	171	6	%	%	NOUN
gujaf-252	171	7	of	of	ADP
gujaf-252	171	8	the	the	DET
gujaf-252	171	9	total	total	ADJ
gujaf-252	171	10	market	market	NOUN
gujaf-252	171	11	capitalization	capitalization	NOUN
gujaf-252	171	12	of	of	ADP
gujaf-252	171	13	cse	cse	PROPN
gujaf-252	171	14	.	.	PUNCT
gujaf-252	172	1	according	accord	VERB
gujaf-252	172	2	to	to	ADP
gujaf-252	172	3	this	this	DET
gujaf-252	172	4	research	research	NOUN
gujaf-252	172	5	,	,	PUNCT
gujaf-252	172	6	corporate	corporate	ADJ
gujaf-252	172	7	governance	governance	NOUN
gujaf-252	172	8	has	have	VERB
gujaf-252	172	9	a	a	DET
gujaf-252	172	10	detrimental	detrimental	ADJ
gujaf-252	172	11	impact	impact	NOUN
gujaf-252	172	12	on	on	ADP
gujaf-252	172	13	managing	manage	VERB
gujaf-252	172	14	profitability	profitability	NOUN
gujaf-252	172	15	.	.	PUNCT
gujaf-252	173	1	2.2	2.2	NUM
gujaf-252	173	2	director	director	NOUN
gujaf-252	173	3	’s	’s	PART
gujaf-252	173	4	age	age	NOUN
gujaf-252	173	5	and	and	CCONJ
gujaf-252	173	6	earnings	earning	NOUN
gujaf-252	173	7	management	management	NOUN
gujaf-252	173	8	according	accord	VERB
gujaf-252	173	9	to	to	ADP
gujaf-252	173	10	wiesema	wiesema	NOUN
gujaf-252	173	11	and	and	CCONJ
gujaf-252	173	12	bantel	bantel	NOUN
gujaf-252	173	13	(	(	PUNCT
gujaf-252	173	14	2009	2009	NUM
gujaf-252	173	15	)	)	PUNCT
gujaf-252	173	16	,	,	PUNCT
gujaf-252	173	17	an	an	DET
gujaf-252	173	18	individual	individual	NOUN
gujaf-252	173	19	's	's	PART
gujaf-252	173	20	age	age	NOUN
gujaf-252	173	21	may	may	AUX
gujaf-252	173	22	be	be	AUX
gujaf-252	173	23	used	use	VERB
gujaf-252	173	24	as	as	ADP
gujaf-252	173	25	a	a	DET
gujaf-252	173	26	surrogate	surrogate	NOUN
gujaf-252	173	27	for	for	ADP
gujaf-252	173	28	experience	experience	NOUN
gujaf-252	173	29	,	,	PUNCT
gujaf-252	173	30	risk	risk	NOUN
gujaf-252	173	31	-	-	PUNCT
gujaf-252	173	32	taking	take	VERB
gujaf-252	173	33	behavior	behavior	NOUN
gujaf-252	173	34	,	,	PUNCT
gujaf-252	173	35	and	and	CCONJ
gujaf-252	173	36	adaptability	adaptability	NOUN
gujaf-252	173	37	.	.	PUNCT
gujaf-252	174	1	according	accord	VERB
gujaf-252	174	2	to	to	ADP
gujaf-252	174	3	wiersema	wiersema	X
gujaf-252	174	4	(	(	PUNCT
gujaf-252	174	5	2005	2005	NUM
gujaf-252	174	6	)	)	PUNCT
gujaf-252	174	7	,	,	PUNCT
gujaf-252	174	8	a	a	DET
gujaf-252	174	9	person	person	NOUN
gujaf-252	174	10	's	's	PART
gujaf-252	174	11	age	age	NOUN
gujaf-252	174	12	is	be	AUX
gujaf-252	174	13	likely	likely	ADJ
gujaf-252	174	14	to	to	PART
gujaf-252	174	15	have	have	VERB
gujaf-252	174	16	an	an	DET
gujaf-252	174	17	impact	impact	NOUN
gujaf-252	174	18	on	on	ADP
gujaf-252	174	19	their	their	PRON
gujaf-252	174	20	perceptions	perception	NOUN
gujaf-252	174	21	and	and	CCONJ
gujaf-252	174	22	judgment	judgment	NOUN
gujaf-252	174	23	.	.	PUNCT
gujaf-252	175	1	the	the	DET
gujaf-252	175	2	readiness	readiness	NOUN
gujaf-252	175	3	of	of	ADP
gujaf-252	175	4	younger	young	ADJ
gujaf-252	175	5	managers	manager	NOUN
gujaf-252	175	6	to	to	PART
gujaf-252	175	7	take	take	VERB
gujaf-252	175	8	risks	risk	NOUN
gujaf-252	175	9	compared	compare	VERB
gujaf-252	175	10	to	to	ADP
gujaf-252	175	11	their	their	PRON
gujaf-252	175	12	136	136	NUM
gujaf-252	175	13	older	old	ADJ
gujaf-252	175	14	counterparts	counterpart	NOUN
gujaf-252	175	15	is	be	AUX
gujaf-252	175	16	indicative	indicative	ADJ
gujaf-252	175	17	of	of	ADP
gujaf-252	175	18	the	the	DET
gujaf-252	175	19	general	general	ADJ
gujaf-252	175	20	reduction	reduction	NOUN
gujaf-252	175	21	in	in	ADP
gujaf-252	175	22	flexibility	flexibility	NOUN
gujaf-252	175	23	and	and	CCONJ
gujaf-252	175	24	openness	openness	NOUN
gujaf-252	175	25	to	to	PART
gujaf-252	175	26	change	change	VERB
gujaf-252	175	27	that	that	PRON
gujaf-252	175	28	occurs	occur	VERB
gujaf-252	175	29	with	with	ADP
gujaf-252	175	30	age	age	NOUN
gujaf-252	175	31	(	(	PUNCT
gujaf-252	175	32	hambrick	hambrick	PROPN
gujaf-252	175	33	&	&	CCONJ
gujaf-252	175	34	mason	mason	PROPN
gujaf-252	175	35	,	,	PUNCT
gujaf-252	175	36	1984	1984	NUM
gujaf-252	175	37	)	)	PUNCT
gujaf-252	175	38	.	.	PUNCT
gujaf-252	176	1	tyler	tyler	NOUN
gujaf-252	176	2	and	and	CCONJ
gujaf-252	176	3	steensma	steensma	PROPN
gujaf-252	176	4	(	(	PUNCT
gujaf-252	176	5	1998	1998	NUM
gujaf-252	176	6	)	)	PUNCT
gujaf-252	176	7	found	find	VERB
gujaf-252	176	8	that	that	SCONJ
gujaf-252	176	9	there	there	PRON
gujaf-252	176	10	was	be	VERB
gujaf-252	176	11	a	a	DET
gujaf-252	176	12	relationship	relationship	NOUN
gujaf-252	176	13	between	between	ADP
gujaf-252	176	14	age	age	NOUN
gujaf-252	176	15	and	and	CCONJ
gujaf-252	176	16	a	a	DET
gujaf-252	176	17	number	number	NOUN
gujaf-252	176	18	of	of	ADP
gujaf-252	176	19	variables	variable	NOUN
gujaf-252	176	20	,	,	PUNCT
gujaf-252	176	21	including	include	VERB
gujaf-252	176	22	job	job	NOUN
gujaf-252	176	23	experience	experience	NOUN
gujaf-252	176	24	,	,	PUNCT
gujaf-252	176	25	industry	industry	NOUN
gujaf-252	176	26	tenure	tenure	NOUN
gujaf-252	176	27	,	,	PUNCT
gujaf-252	176	28	company	company	NOUN
gujaf-252	176	29	growth	growth	NOUN
gujaf-252	176	30	,	,	PUNCT
gujaf-252	176	31	innovation	innovation	NOUN
gujaf-252	176	32	initiatives	initiative	NOUN
gujaf-252	176	33	,	,	PUNCT
gujaf-252	176	34	and	and	CCONJ
gujaf-252	176	35	organizational	organizational	ADJ
gujaf-252	176	36	tenure	tenure	NOUN
gujaf-252	176	37	.	.	PUNCT
gujaf-252	177	1	according	accord	VERB
gujaf-252	177	2	to	to	ADP
gujaf-252	177	3	child	child	NOUN
gujaf-252	177	4	(	(	PUNCT
gujaf-252	177	5	1974	1974	NUM
gujaf-252	177	6	)	)	PUNCT
gujaf-252	177	7	and	and	CCONJ
gujaf-252	177	8	noburn	noburn	VERB
gujaf-252	177	9	and	and	CCONJ
gujaf-252	177	10	birley	birley	NOUN
gujaf-252	177	11	(	(	PUNCT
gujaf-252	177	12	1988	1988	NUM
gujaf-252	177	13	)	)	PUNCT
gujaf-252	177	14	,	,	PUNCT
gujaf-252	177	15	younger	young	ADJ
gujaf-252	177	16	managers	manager	NOUN
gujaf-252	177	17	often	often	ADV
gujaf-252	177	18	do	do	VERB
gujaf-252	177	19	better	well	ADJ
gujaf-252	177	20	than	than	ADP
gujaf-252	177	21	their	their	PRON
gujaf-252	177	22	older	old	ADJ
gujaf-252	177	23	counterparts	counterpart	NOUN
gujaf-252	177	24	because	because	SCONJ
gujaf-252	177	25	they	they	PRON
gujaf-252	177	26	are	be	AUX
gujaf-252	177	27	seen	see	VERB
gujaf-252	177	28	to	to	PART
gujaf-252	177	29	have	have	VERB
gujaf-252	177	30	more	more	ADJ
gujaf-252	177	31	education	education	NOUN
gujaf-252	177	32	and	and	CCONJ
gujaf-252	177	33	up	up	ADP
gujaf-252	177	34	-	-	PUNCT
gujaf-252	177	35	to	to	ADP
gujaf-252	177	36	-	-	PUNCT
gujaf-252	177	37	date	date	NOUN
gujaf-252	177	38	technical	technical	ADJ
gujaf-252	177	39	expertise	expertise	NOUN
gujaf-252	177	40	(	(	PUNCT
gujaf-252	177	41	bantel	bantel	PROPN
gujaf-252	177	42	&	&	CCONJ
gujaf-252	177	43	jackson	jackson	PROPN
gujaf-252	177	44	,	,	PUNCT
gujaf-252	177	45	1989	1989	NUM
gujaf-252	177	46	)	)	PUNCT
gujaf-252	177	47	.	.	PUNCT
gujaf-252	178	1	nyoka	nyoka	NOUN
gujaf-252	178	2	(	(	PUNCT
gujaf-252	178	3	2018	2018	NUM
gujaf-252	178	4	)	)	PUNCT
gujaf-252	178	5	studied	study	VERB
gujaf-252	178	6	the	the	DET
gujaf-252	178	7	connection	connection	NOUN
gujaf-252	178	8	between	between	ADP
gujaf-252	178	9	manufacturing	manufacture	VERB
gujaf-252	178	10	businesses	business	NOUN
gujaf-252	178	11	listed	list	VERB
gujaf-252	178	12	on	on	ADP
gujaf-252	178	13	the	the	DET
gujaf-252	178	14	nairobi	nairobi	PROPN
gujaf-252	178	15	securities	securities	PROPN
gujaf-252	178	16	exchange	exchange	PROPN
gujaf-252	178	17	's	's	PART
gujaf-252	178	18	profitability	profitability	NOUN
gujaf-252	178	19	management	management	NOUN
gujaf-252	178	20	and	and	CCONJ
gujaf-252	178	21	board	board	NOUN
gujaf-252	178	22	diversity	diversity	NOUN
gujaf-252	178	23	.	.	PUNCT
gujaf-252	179	1	the	the	DET
gujaf-252	179	2	agency	agency	NOUN
gujaf-252	179	3	theory	theory	NOUN
gujaf-252	179	4	,	,	PUNCT
gujaf-252	179	5	stewardship	stewardship	NOUN
gujaf-252	179	6	theory	theory	NOUN
gujaf-252	179	7	,	,	PUNCT
gujaf-252	179	8	and	and	CCONJ
gujaf-252	179	9	positive	positive	ADJ
gujaf-252	179	10	accounting	accounting	NOUN
gujaf-252	179	11	theory	theory	NOUN
gujaf-252	179	12	are	be	AUX
gujaf-252	179	13	all	all	PRON
gujaf-252	179	14	cited	cite	VERB
gujaf-252	179	15	in	in	ADP
gujaf-252	179	16	the	the	DET
gujaf-252	179	17	paper	paper	NOUN
gujaf-252	179	18	.	.	PUNCT
gujaf-252	180	1	between	between	ADP
gujaf-252	180	2	2011	2011	NUM
gujaf-252	180	3	and	and	CCONJ
gujaf-252	180	4	2017	2017	NUM
gujaf-252	180	5	,	,	PUNCT
gujaf-252	180	6	a	a	DET
gujaf-252	180	7	population	population	NOUN
gujaf-252	180	8	of	of	ADP
gujaf-252	180	9	nine	nine	NUM
gujaf-252	180	10	manufacturing	manufacturing	NOUN
gujaf-252	180	11	businesses	business	NOUN
gujaf-252	180	12	listed	list	VERB
gujaf-252	180	13	on	on	ADP
gujaf-252	180	14	the	the	DET
gujaf-252	180	15	nairobi	nairobi	PROPN
gujaf-252	180	16	securities	securities	PROPN
gujaf-252	180	17	exchange	exchange	PROPN
gujaf-252	180	18	were	be	AUX
gujaf-252	180	19	the	the	DET
gujaf-252	180	20	subject	subject	NOUN
gujaf-252	180	21	of	of	ADP
gujaf-252	180	22	this	this	DET
gujaf-252	180	23	descriptive	descriptive	ADJ
gujaf-252	180	24	analysis	analysis	NOUN
gujaf-252	180	25	.	.	PUNCT
gujaf-252	181	1	by	by	ADP
gujaf-252	181	2	the	the	DET
gujaf-252	181	3	use	use	NOUN
gujaf-252	181	4	of	of	ADP
gujaf-252	181	5	secondary	secondary	ADJ
gujaf-252	181	6	data	datum	NOUN
gujaf-252	181	7	taken	take	VERB
gujaf-252	181	8	from	from	ADP
gujaf-252	181	9	manufacturing	manufacture	VERB
gujaf-252	181	10	businesses	business	NOUN
gujaf-252	181	11	listed	list	VERB
gujaf-252	181	12	on	on	ADP
gujaf-252	181	13	the	the	DET
gujaf-252	181	14	nse	nse	NOUN
gujaf-252	181	15	's	's	PART
gujaf-252	181	16	annual	annual	ADJ
gujaf-252	181	17	reports	report	NOUN
gujaf-252	181	18	.	.	PUNCT
gujaf-252	182	1	the	the	DET
gujaf-252	182	2	research	research	NOUN
gujaf-252	182	3	found	find	VERB
gujaf-252	182	4	that	that	SCONJ
gujaf-252	182	5	kenyan	kenyan	ADJ
gujaf-252	182	6	manufacturing	manufacturing	NOUN
gujaf-252	182	7	enterprises	enterprise	NOUN
gujaf-252	182	8	'	'	PART
gujaf-252	182	9	ability	ability	NOUN
gujaf-252	182	10	to	to	PART
gujaf-252	182	11	control	control	VERB
gujaf-252	182	12	profits	profit	NOUN
gujaf-252	182	13	was	be	AUX
gujaf-252	182	14	significantly	significantly	ADV
gujaf-252	182	15	impacted	impact	VERB
gujaf-252	182	16	negatively	negatively	ADV
gujaf-252	182	17	by	by	ADP
gujaf-252	182	18	the	the	DET
gujaf-252	182	19	prevalence	prevalence	NOUN
gujaf-252	182	20	of	of	ADP
gujaf-252	182	21	gender	gender	NOUN
gujaf-252	182	22	diversity	diversity	NOUN
gujaf-252	182	23	.	.	PUNCT
gujaf-252	183	1	the	the	DET
gujaf-252	183	2	administration	administration	NOUN
gujaf-252	183	3	of	of	ADP
gujaf-252	183	4	income	income	NOUN
gujaf-252	183	5	remains	remain	VERB
gujaf-252	183	6	unaffected	unaffected	ADJ
gujaf-252	183	7	by	by	ADP
gujaf-252	183	8	the	the	DET
gujaf-252	183	9	presence	presence	NOUN
gujaf-252	183	10	of	of	ADP
gujaf-252	183	11	persons	person	NOUN
gujaf-252	183	12	belonging	belong	VERB
gujaf-252	183	13	to	to	ADP
gujaf-252	183	14	distinct	distinct	ADJ
gujaf-252	183	15	age	age	NOUN
gujaf-252	183	16	groups	group	NOUN
gujaf-252	183	17	.	.	PUNCT
gujaf-252	184	1	in	in	ADP
gujaf-252	184	2	an	an	DET
gujaf-252	184	3	investigation	investigation	NOUN
gujaf-252	184	4	by	by	ADP
gujaf-252	184	5	ann	ann	PROPN
gujaf-252	184	6	(	(	PUNCT
gujaf-252	184	7	2015	2015	NUM
gujaf-252	184	8	)	)	PUNCT
gujaf-252	184	9	,	,	PUNCT
gujaf-252	184	10	the	the	DET
gujaf-252	184	11	impact	impact	NOUN
gujaf-252	184	12	of	of	ADP
gujaf-252	184	13	board	board	NOUN
gujaf-252	184	14	composition	composition	NOUN
gujaf-252	184	15	on	on	ADP
gujaf-252	184	16	profits	profit	NOUN
gujaf-252	184	17	manipulation	manipulation	NOUN
gujaf-252	184	18	in	in	ADP
gujaf-252	184	19	kenyan	kenyan	ADJ
gujaf-252	184	20	listed	list	VERB
gujaf-252	184	21	businesses	business	NOUN
gujaf-252	184	22	was	be	AUX
gujaf-252	184	23	looked	look	VERB
gujaf-252	184	24	at	at	ADP
gujaf-252	184	25	from	from	ADP
gujaf-252	184	26	2010	2010	NUM
gujaf-252	184	27	to	to	ADP
gujaf-252	184	28	2014	2014	NUM
gujaf-252	184	29	.	.	PUNCT
gujaf-252	185	1	as	as	ADP
gujaf-252	185	2	of	of	ADP
gujaf-252	185	3	december	december	PROPN
gujaf-252	185	4	31	31	NUM
gujaf-252	185	5	,	,	PUNCT
gujaf-252	185	6	2014	2014	NUM
gujaf-252	185	7	,	,	PUNCT
gujaf-252	185	8	64	64	NUM
gujaf-252	185	9	listed	list	VERB
gujaf-252	185	10	enterprises	enterprise	NOUN
gujaf-252	185	11	made	make	VERB
gujaf-252	185	12	up	up	ADP
gujaf-252	185	13	the	the	DET
gujaf-252	185	14	study	study	NOUN
gujaf-252	185	15	population	population	NOUN
gujaf-252	185	16	.	.	PUNCT
gujaf-252	186	1	preexisting	preexist	VERB
gujaf-252	186	2	data	datum	NOUN
gujaf-252	186	3	from	from	ADP
gujaf-252	186	4	secondary	secondary	ADJ
gujaf-252	186	5	sources	source	NOUN
gujaf-252	186	6	were	be	AUX
gujaf-252	186	7	used	use	VERB
gujaf-252	186	8	in	in	ADP
gujaf-252	186	9	the	the	DET
gujaf-252	186	10	research	research	NOUN
gujaf-252	186	11	.	.	PUNCT
gujaf-252	187	1	agency	agency	NOUN
gujaf-252	187	2	theory	theory	NOUN
gujaf-252	187	3	,	,	PUNCT
gujaf-252	187	4	resource	resource	NOUN
gujaf-252	187	5	dependency	dependency	NOUN
gujaf-252	187	6	theory	theory	NOUN
gujaf-252	187	7	,	,	PUNCT
gujaf-252	187	8	and	and	CCONJ
gujaf-252	187	9	institutional	institutional	ADJ
gujaf-252	187	10	theory	theory	NOUN
gujaf-252	187	11	all	all	PRON
gujaf-252	187	12	provided	provide	VERB
gujaf-252	187	13	support	support	NOUN
gujaf-252	187	14	for	for	ADP
gujaf-252	187	15	the	the	DET
gujaf-252	187	16	research	research	NOUN
gujaf-252	187	17	.	.	PUNCT
gujaf-252	188	1	matrix	matrix	NOUN
gujaf-252	188	2	analysis	analysis	NOUN
gujaf-252	188	3	and	and	CCONJ
gujaf-252	188	4	regression	regression	NOUN
gujaf-252	188	5	were	be	AUX
gujaf-252	188	6	used	use	VERB
gujaf-252	188	7	to	to	PART
gujaf-252	188	8	examine	examine	VERB
gujaf-252	188	9	the	the	DET
gujaf-252	188	10	retrieved	retrieve	VERB
gujaf-252	188	11	data	datum	NOUN
gujaf-252	188	12	.	.	PUNCT
gujaf-252	189	1	the	the	DET
gujaf-252	189	2	research	research	NOUN
gujaf-252	189	3	found	find	VERB
gujaf-252	189	4	that	that	SCONJ
gujaf-252	189	5	organizations	organization	NOUN
gujaf-252	189	6	'	'	PART
gujaf-252	189	7	capacity	capacity	NOUN
gujaf-252	189	8	to	to	PART
gujaf-252	189	9	manage	manage	VERB
gujaf-252	189	10	their	their	PRON
gujaf-252	189	11	profits	profit	NOUN
gujaf-252	189	12	successfully	successfully	ADV
gujaf-252	189	13	was	be	AUX
gujaf-252	189	14	highly	highly	ADV
gujaf-252	189	15	impacted	impact	VERB
gujaf-252	189	16	by	by	ADP
gujaf-252	189	17	a	a	DET
gujaf-252	189	18	number	number	NOUN
gujaf-252	189	19	of	of	ADP
gujaf-252	189	20	criteria	criterion	NOUN
gujaf-252	189	21	,	,	PUNCT
gujaf-252	189	22	including	include	VERB
gujaf-252	189	23	financial	financial	ADJ
gujaf-252	189	24	leverage	leverage	NOUN
gujaf-252	189	25	,	,	PUNCT
gujaf-252	189	26	ethnic	ethnic	ADJ
gujaf-252	189	27	diversity	diversity	NOUN
gujaf-252	189	28	,	,	PUNCT
gujaf-252	189	29	board	board	NOUN
gujaf-252	189	30	participation	participation	NOUN
gujaf-252	189	31	,	,	PUNCT
gujaf-252	189	32	size	size	NOUN
gujaf-252	189	33	,	,	PUNCT
gujaf-252	189	34	and	and	CCONJ
gujaf-252	189	35	independence	independence	NOUN
gujaf-252	189	36	.	.	PUNCT
gujaf-252	190	1	replicating	replicate	VERB
gujaf-252	190	2	this	this	DET
gujaf-252	190	3	research	research	NOUN
gujaf-252	190	4	in	in	ADP
gujaf-252	190	5	nigeria	nigeria	PROPN
gujaf-252	190	6	's	's	PART
gujaf-252	190	7	setting	setting	NOUN
gujaf-252	190	8	is	be	AUX
gujaf-252	190	9	essential	essential	ADJ
gujaf-252	190	10	,	,	PUNCT
gujaf-252	190	11	given	give	VERB
gujaf-252	190	12	the	the	DET
gujaf-252	190	13	country	country	NOUN
gujaf-252	190	14	's	's	PART
gujaf-252	190	15	diverse	diverse	ADJ
gujaf-252	190	16	culture	culture	NOUN
gujaf-252	190	17	,	,	PUNCT
gujaf-252	190	18	economy	economy	NOUN
gujaf-252	190	19	,	,	PUNCT
gujaf-252	190	20	and	and	CCONJ
gujaf-252	190	21	industries	industry	NOUN
gujaf-252	190	22	.	.	PUNCT
gujaf-252	191	1	furthermore	furthermore	ADV
gujaf-252	191	2	,	,	PUNCT
gujaf-252	191	3	disparate	disparate	ADJ
gujaf-252	191	4	results	result	NOUN
gujaf-252	191	5	were	be	AUX
gujaf-252	191	6	obtained	obtain	VERB
gujaf-252	191	7	from	from	ADP
gujaf-252	191	8	the	the	DET
gujaf-252	191	9	activities	activity	NOUN
gujaf-252	191	10	of	of	ADP
gujaf-252	191	11	different	different	ADJ
gujaf-252	191	12	industries	industry	NOUN
gujaf-252	191	13	,	,	PUNCT
gujaf-252	191	14	banks	bank	NOUN
gujaf-252	191	15	,	,	PUNCT
gujaf-252	191	16	and	and	CCONJ
gujaf-252	191	17	financial	financial	ADJ
gujaf-252	191	18	organizations	organization	NOUN
gujaf-252	191	19	.	.	PUNCT
gujaf-252	192	1	it	it	PRON
gujaf-252	192	2	is	be	AUX
gujaf-252	192	3	crucial	crucial	ADJ
gujaf-252	192	4	to	to	PART
gujaf-252	192	5	repeat	repeat	VERB
gujaf-252	192	6	this	this	DET
gujaf-252	192	7	research	research	NOUN
gujaf-252	192	8	in	in	ADP
gujaf-252	192	9	other	other	ADJ
gujaf-252	192	10	industries	industry	NOUN
gujaf-252	192	11	,	,	PUNCT
gujaf-252	192	12	with	with	ADP
gujaf-252	192	13	a	a	DET
gujaf-252	192	14	concentration	concentration	NOUN
gujaf-252	192	15	on	on	ADP
gujaf-252	192	16	financial	financial	ADJ
gujaf-252	192	17	institutions	institution	NOUN
gujaf-252	192	18	,	,	PUNCT
gujaf-252	192	19	in	in	ADP
gujaf-252	192	20	order	order	NOUN
gujaf-252	192	21	to	to	PART
gujaf-252	192	22	close	close	VERB
gujaf-252	192	23	the	the	DET
gujaf-252	192	24	gap	gap	NOUN
gujaf-252	192	25	.	.	PUNCT
gujaf-252	193	1	wicaksana	wicaksana	PROPN
gujaf-252	193	2	et	et	PROPN
gujaf-252	193	3	al	al	PROPN
gujaf-252	193	4	.	.	PROPN
gujaf-252	194	1	(	(	PUNCT
gujaf-252	194	2	2017	2017	NUM
gujaf-252	194	3	)	)	PUNCT
gujaf-252	194	4	examined	examine	VERB
gujaf-252	194	5	the	the	DET
gujaf-252	194	6	relationship	relationship	NOUN
gujaf-252	194	7	between	between	ADP
gujaf-252	194	8	earning	earn	VERB
gujaf-252	194	9	management	management	NOUN
gujaf-252	194	10	and	and	CCONJ
gujaf-252	194	11	board	board	NOUN
gujaf-252	194	12	diversity	diversity	NOUN
gujaf-252	194	13	in	in	ADP
gujaf-252	194	14	indonesian	indonesian	ADJ
gujaf-252	194	15	listed	list	VERB
gujaf-252	194	16	businesses	business	NOUN
gujaf-252	194	17	.	.	PUNCT
gujaf-252	195	1	in	in	ADP
gujaf-252	195	2	place	place	NOUN
gujaf-252	195	3	of	of	ADP
gujaf-252	195	4	board	board	NOUN
gujaf-252	195	5	diversity	diversity	NOUN
gujaf-252	195	6	,	,	PUNCT
gujaf-252	195	7	the	the	DET
gujaf-252	195	8	ethnic	ethnic	ADJ
gujaf-252	195	9	diversity	diversity	NOUN
gujaf-252	195	10	index	index	NOUN
gujaf-252	195	11	was	be	AUX
gujaf-252	195	12	used	use	VERB
gujaf-252	195	13	,	,	PUNCT
gujaf-252	195	14	and	and	CCONJ
gujaf-252	195	15	discretionary	discretionary	ADJ
gujaf-252	195	16	accruals	accrual	NOUN
gujaf-252	195	17	were	be	AUX
gujaf-252	195	18	used	use	VERB
gujaf-252	195	19	as	as	ADP
gujaf-252	195	20	a	a	DET
gujaf-252	195	21	gauge	gauge	NOUN
gujaf-252	195	22	for	for	ADP
gujaf-252	195	23	earnings	earning	NOUN
gujaf-252	195	24	management	management	NOUN
gujaf-252	195	25	.	.	PUNCT
gujaf-252	196	1	multiple	multiple	ADJ
gujaf-252	196	2	regression	regression	NOUN
gujaf-252	196	3	analysis	analysis	NOUN
gujaf-252	196	4	was	be	AUX
gujaf-252	196	5	performed	perform	VERB
gujaf-252	196	6	on	on	ADP
gujaf-252	196	7	the	the	DET
gujaf-252	196	8	data	datum	NOUN
gujaf-252	196	9	137	137	NUM
gujaf-252	196	10	using	use	VERB
gujaf-252	196	11	a	a	DET
gujaf-252	196	12	purposive	purposive	ADJ
gujaf-252	196	13	sample	sample	NOUN
gujaf-252	196	14	of	of	ADP
gujaf-252	196	15	298	298	NUM
gujaf-252	196	16	observations	observation	NOUN
gujaf-252	196	17	.	.	PUNCT
gujaf-252	197	1	the	the	DET
gujaf-252	197	2	results	result	NOUN
gujaf-252	197	3	show	show	VERB
gujaf-252	197	4	that	that	SCONJ
gujaf-252	197	5	board	board	NOUN
gujaf-252	197	6	diversity	diversity	NOUN
gujaf-252	197	7	and	and	CCONJ
gujaf-252	197	8	earnings	earning	NOUN
gujaf-252	197	9	management	management	NOUN
gujaf-252	197	10	are	be	AUX
gujaf-252	197	11	negatively	negatively	ADV
gujaf-252	197	12	correlated	correlate	VERB
gujaf-252	197	13	.	.	PUNCT
gujaf-252	198	1	put	put	VERB
gujaf-252	198	2	another	another	DET
gujaf-252	198	3	way	way	NOUN
gujaf-252	198	4	,	,	PUNCT
gujaf-252	198	5	earnings	earning	NOUN
gujaf-252	198	6	management	management	NOUN
gujaf-252	198	7	becomes	become	VERB
gujaf-252	198	8	less	less	ADV
gujaf-252	198	9	common	common	ADJ
gujaf-252	198	10	as	as	SCONJ
gujaf-252	198	11	board	board	NOUN
gujaf-252	198	12	diversity	diversity	NOUN
gujaf-252	198	13	rises	rise	NOUN
gujaf-252	198	14	.	.	PUNCT
gujaf-252	199	1	almashaqbeh	almashaqbeh	PROPN
gujaf-252	199	2	,	,	PUNCT
gujaf-252	199	3	et	et	PROPN
gujaf-252	199	4	al	al	PROPN
gujaf-252	199	5	.	.	PROPN
gujaf-252	199	6	,	,	PUNCT
gujaf-252	199	7	(	(	PUNCT
gujaf-252	199	8	2019	2019	NUM
gujaf-252	199	9	)	)	PUNCT
gujaf-252	199	10	looked	look	VERB
gujaf-252	199	11	at	at	ADP
gujaf-252	199	12	the	the	DET
gujaf-252	199	13	connection	connection	NOUN
gujaf-252	199	14	between	between	ADP
gujaf-252	199	15	real	real	ADJ
gujaf-252	199	16	earnings	earning	NOUN
gujaf-252	199	17	management	management	NOUN
gujaf-252	199	18	(	(	PUNCT
gujaf-252	199	19	rem	rem	NOUN
gujaf-252	199	20	)	)	PUNCT
gujaf-252	199	21	and	and	CCONJ
gujaf-252	199	22	the	the	DET
gujaf-252	199	23	age	age	NOUN
gujaf-252	199	24	diversity	diversity	NOUN
gujaf-252	199	25	of	of	ADP
gujaf-252	199	26	foreign	foreign	ADJ
gujaf-252	199	27	board	board	NOUN
gujaf-252	199	28	members	member	NOUN
gujaf-252	199	29	.	.	PUNCT
gujaf-252	200	1	this	this	DET
gujaf-252	200	2	research	research	NOUN
gujaf-252	200	3	examined	examine	VERB
gujaf-252	200	4	nonfinancial	nonfinancial	ADJ
gujaf-252	200	5	company	company	NOUN
gujaf-252	200	6	enterprises	enterprise	NOUN
gujaf-252	200	7	from	from	ADP
gujaf-252	200	8	2011	2011	NUM
gujaf-252	200	9	to	to	ADP
gujaf-252	200	10	2015	2015	NUM
gujaf-252	200	11	using	use	VERB
gujaf-252	200	12	quantitative	quantitative	ADJ
gujaf-252	200	13	techniques	technique	NOUN
gujaf-252	200	14	and	and	CCONJ
gujaf-252	200	15	longitudinal	longitudinal	ADJ
gujaf-252	200	16	data	datum	NOUN
gujaf-252	200	17	.	.	PUNCT
gujaf-252	201	1	there	there	PRON
gujaf-252	201	2	were	be	VERB
gujaf-252	201	3	44	44	NUM
gujaf-252	201	4	companies	company	NOUN
gujaf-252	201	5	in	in	ADP
gujaf-252	201	6	the	the	DET
gujaf-252	201	7	service	service	NOUN
gujaf-252	201	8	sector	sector	NOUN
gujaf-252	201	9	and	and	CCONJ
gujaf-252	201	10	57	57	NUM
gujaf-252	201	11	companies	company	NOUN
gujaf-252	201	12	in	in	ADP
gujaf-252	201	13	the	the	DET
gujaf-252	201	14	industrial	industrial	ADJ
gujaf-252	201	15	sector	sector	NOUN
gujaf-252	201	16	in	in	ADP
gujaf-252	201	17	the	the	DET
gujaf-252	201	18	sample	sample	NOUN
gujaf-252	201	19	.	.	PUNCT
gujaf-252	202	1	descriptive	descriptive	ADJ
gujaf-252	202	2	statistics	statistic	NOUN
gujaf-252	202	3	and	and	CCONJ
gujaf-252	202	4	the	the	DET
gujaf-252	202	5	panel	panel	NOUN
gujaf-252	202	6	corrected	correct	VERB
gujaf-252	202	7	standard	standard	ADJ
gujaf-252	202	8	errors	error	NOUN
gujaf-252	202	9	(	(	PUNCT
gujaf-252	202	10	pcse	pcse	NOUN
gujaf-252	202	11	)	)	PUNCT
gujaf-252	202	12	regression	regression	NOUN
gujaf-252	202	13	approach	approach	NOUN
gujaf-252	202	14	were	be	AUX
gujaf-252	202	15	used	use	VERB
gujaf-252	202	16	to	to	PART
gujaf-252	202	17	evaluate	evaluate	VERB
gujaf-252	202	18	the	the	DET
gujaf-252	202	19	data	datum	NOUN
gujaf-252	202	20	.	.	PUNCT
gujaf-252	203	1	this	this	DET
gujaf-252	203	2	research	research	NOUN
gujaf-252	203	3	found	find	VERB
gujaf-252	203	4	significant	significant	ADJ
gujaf-252	203	5	negative	negative	ADJ
gujaf-252	203	6	connections	connection	NOUN
gujaf-252	203	7	between	between	ADP
gujaf-252	203	8	age	age	NOUN
gujaf-252	203	9	diversity	diversity	NOUN
gujaf-252	203	10	with	with	ADP
gujaf-252	203	11	rem	rem	NOUN
gujaf-252	203	12	and	and	CCONJ
gujaf-252	203	13	the	the	DET
gujaf-252	203	14	participation	participation	NOUN
gujaf-252	203	15	of	of	ADP
gujaf-252	203	16	foreign	foreign	ADJ
gujaf-252	203	17	board	board	NOUN
gujaf-252	203	18	members	member	NOUN
gujaf-252	203	19	.	.	PUNCT
gujaf-252	204	1	the	the	DET
gujaf-252	204	2	agency	agency	NOUN
gujaf-252	204	3	theory	theory	NOUN
gujaf-252	204	4	,	,	PUNCT
gujaf-252	204	5	developed	develop	VERB
gujaf-252	204	6	by	by	ADP
gujaf-252	204	7	jensen	jensen	PROPN
gujaf-252	204	8	and	and	CCONJ
gujaf-252	204	9	meckling	meckling	NOUN
gujaf-252	204	10	in	in	ADP
gujaf-252	204	11	1952	1952	NUM
gujaf-252	204	12	and	and	CCONJ
gujaf-252	204	13	expounded	expound	VERB
gujaf-252	204	14	in	in	ADP
gujaf-252	204	15	1976	1976	NUM
gujaf-252	204	16	,	,	PUNCT
gujaf-252	204	17	is	be	AUX
gujaf-252	204	18	pertinent	pertinent	ADJ
gujaf-252	204	19	to	to	ADP
gujaf-252	204	20	understanding	understand	VERB
gujaf-252	204	21	the	the	DET
gujaf-252	204	22	relationship	relationship	NOUN
gujaf-252	204	23	between	between	ADP
gujaf-252	204	24	board	board	NOUN
gujaf-252	204	25	diversity	diversity	NOUN
gujaf-252	204	26	and	and	CCONJ
gujaf-252	204	27	earnings	earning	NOUN
gujaf-252	204	28	management	management	NOUN
gujaf-252	204	29	in	in	ADP
gujaf-252	204	30	listed	list	VERB
gujaf-252	204	31	dmbs	dmb	NOUN
gujaf-252	204	32	in	in	ADP
gujaf-252	204	33	nigeria	nigeria	PROPN
gujaf-252	204	34	(	(	PUNCT
gujaf-252	204	35	jensen	jensen	PROPN
gujaf-252	204	36	&	&	CCONJ
gujaf-252	204	37	meckling	meckling	PROPN
gujaf-252	204	38	,	,	PUNCT
gujaf-252	204	39	1952	1952	NUM
gujaf-252	204	40	;	;	PUNCT
gujaf-252	204	41	jensen	jensen	PROPN
gujaf-252	204	42	&	&	CCONJ
gujaf-252	204	43	meckling	meckling	PROPN
gujaf-252	204	44	,	,	PUNCT
gujaf-252	204	45	1976	1976	NUM
gujaf-252	204	46	)	)	PUNCT
gujaf-252	204	47	.	.	PUNCT
gujaf-252	205	1	the	the	DET
gujaf-252	205	2	theory	theory	NOUN
gujaf-252	205	3	delves	delve	VERB
gujaf-252	205	4	into	into	ADP
gujaf-252	205	5	the	the	DET
gujaf-252	205	6	complexity	complexity	NOUN
gujaf-252	205	7	of	of	ADP
gujaf-252	205	8	agency	agency	NOUN
gujaf-252	205	9	relationships	relationship	NOUN
gujaf-252	205	10	,	,	PUNCT
gujaf-252	205	11	where	where	SCONJ
gujaf-252	205	12	principals	principal	NOUN
gujaf-252	205	13	engage	engage	VERB
gujaf-252	205	14	agents	agent	NOUN
gujaf-252	205	15	for	for	ADP
gujaf-252	205	16	decision	decision	NOUN
gujaf-252	205	17	-	-	PUNCT
gujaf-252	205	18	making	making	NOUN
gujaf-252	205	19	on	on	ADP
gujaf-252	205	20	their	their	PRON
gujaf-252	205	21	behalf	behalf	NOUN
gujaf-252	205	22	.	.	PUNCT
gujaf-252	206	1	managers	manager	NOUN
gujaf-252	206	2	,	,	PUNCT
gujaf-252	206	3	seeking	seek	VERB
gujaf-252	206	4	diversification	diversification	NOUN
gujaf-252	206	5	,	,	PUNCT
gujaf-252	206	6	aim	aim	VERB
gujaf-252	206	7	to	to	PART
gujaf-252	206	8	enhance	enhance	VERB
gujaf-252	206	9	compensation	compensation	NOUN
gujaf-252	206	10	,	,	PUNCT
gujaf-252	206	11	prestige	prestige	NOUN
gujaf-252	206	12	,	,	PUNCT
gujaf-252	206	13	and	and	CCONJ
gujaf-252	206	14	power	power	NOUN
gujaf-252	206	15	while	while	SCONJ
gujaf-252	206	16	protecting	protect	VERB
gujaf-252	206	17	their	their	PRON
gujaf-252	206	18	positions	position	NOUN
gujaf-252	206	19	and	and	CCONJ
gujaf-252	206	20	managing	manage	VERB
gujaf-252	206	21	specific	specific	ADJ
gujaf-252	206	22	investments	investment	NOUN
gujaf-252	206	23	to	to	PART
gujaf-252	206	24	mitigate	mitigate	VERB
gujaf-252	206	25	risks	risk	NOUN
gujaf-252	206	26	(	(	PUNCT
gujaf-252	206	27	jensen	jensen	PROPN
gujaf-252	206	28	,	,	PUNCT
gujaf-252	206	29	1986	1986	NUM
gujaf-252	206	30	;	;	PUNCT
gujaf-252	206	31	jensey	jensey	PROPN
gujaf-252	206	32	&	&	CCONJ
gujaf-252	206	33	murphy	murphy	PROPN
gujaf-252	206	34	,	,	PUNCT
gujaf-252	206	35	1990	1990	NUM
gujaf-252	206	36	;	;	PUNCT
gujaf-252	206	37	amihud	amihud	PROPN
gujaf-252	206	38	&	&	CCONJ
gujaf-252	206	39	lev	lev	PROPN
gujaf-252	206	40	,	,	PUNCT
gujaf-252	206	41	1981	1981	NUM
gujaf-252	206	42	)	)	PUNCT
gujaf-252	206	43	.	.	PUNCT
gujaf-252	207	1	this	this	DET
gujaf-252	207	2	diversification	diversification	NOUN
gujaf-252	207	3	may	may	AUX
gujaf-252	207	4	influence	influence	VERB
gujaf-252	207	5	accounting	accounting	NOUN
gujaf-252	207	6	figures	figure	NOUN
gujaf-252	207	7	and	and	CCONJ
gujaf-252	207	8	create	create	VERB
gujaf-252	207	9	an	an	DET
gujaf-252	207	10	environment	environment	NOUN
gujaf-252	207	11	conducive	conducive	ADJ
gujaf-252	207	12	to	to	PART
gujaf-252	207	13	undetected	undetected	VERB
gujaf-252	207	14	earnings	earning	NOUN
gujaf-252	207	15	management	management	NOUN
gujaf-252	207	16	.	.	PUNCT
gujaf-252	208	1	the	the	DET
gujaf-252	208	2	agency	agency	NOUN
gujaf-252	208	3	theory	theory	NOUN
gujaf-252	208	4	posits	posit	VERB
gujaf-252	208	5	that	that	SCONJ
gujaf-252	208	6	when	when	SCONJ
gujaf-252	208	7	both	both	DET
gujaf-252	208	8	parties	party	NOUN
gujaf-252	208	9	maximize	maximize	VERB
gujaf-252	208	10	value	value	NOUN
gujaf-252	208	11	,	,	PUNCT
gujaf-252	208	12	agents	agent	NOUN
gujaf-252	208	13	may	may	AUX
gujaf-252	208	14	engage	engage	VERB
gujaf-252	208	15	in	in	ADP
gujaf-252	208	16	opportunistic	opportunistic	ADJ
gujaf-252	208	17	behavior	behavior	NOUN
gujaf-252	208	18	,	,	PUNCT
gujaf-252	208	19	leading	lead	VERB
gujaf-252	208	20	to	to	ADP
gujaf-252	208	21	agency	agency	NOUN
gujaf-252	208	22	costs	cost	NOUN
gujaf-252	208	23	(	(	PUNCT
gujaf-252	208	24	jensen	jensen	PROPN
gujaf-252	208	25	&	&	CCONJ
gujaf-252	208	26	meckling	meckling	PROPN
gujaf-252	208	27	,	,	PUNCT
gujaf-252	208	28	1976	1976	NUM
gujaf-252	208	29	)	)	PUNCT
gujaf-252	208	30	.	.	PUNCT
gujaf-252	209	1	diversity	diversity	NOUN
gujaf-252	209	2	in	in	ADP
gujaf-252	209	3	the	the	DET
gujaf-252	209	4	board	board	NOUN
gujaf-252	209	5	,	,	PUNCT
gujaf-252	209	6	encompassing	encompass	VERB
gujaf-252	209	7	factors	factor	NOUN
gujaf-252	209	8	like	like	ADP
gujaf-252	209	9	gender	gender	NOUN
gujaf-252	209	10	,	,	PUNCT
gujaf-252	209	11	skin	skin	NOUN
gujaf-252	209	12	color	color	NOUN
gujaf-252	209	13	,	,	PUNCT
gujaf-252	209	14	or	or	CCONJ
gujaf-252	209	15	age	age	NOUN
gujaf-252	209	16	,	,	PUNCT
gujaf-252	209	17	is	be	AUX
gujaf-252	209	18	seen	see	VERB
gujaf-252	209	19	as	as	ADP
gujaf-252	209	20	a	a	DET
gujaf-252	209	21	potential	potential	ADJ
gujaf-252	209	22	mitigating	mitigate	VERB
gujaf-252	209	23	factor	factor	NOUN
gujaf-252	209	24	,	,	PUNCT
gujaf-252	209	25	with	with	ADP
gujaf-252	209	26	women	woman	NOUN
gujaf-252	209	27	in	in	ADP
gujaf-252	209	28	top	top	ADJ
gujaf-252	209	29	management	management	NOUN
gujaf-252	209	30	potentially	potentially	ADV
gujaf-252	209	31	easing	ease	VERB
gujaf-252	209	32	earnings	earning	NOUN
gujaf-252	209	33	management	management	NOUN
gujaf-252	209	34	practices	practice	NOUN
gujaf-252	209	35	due	due	ADP
gujaf-252	209	36	to	to	ADP
gujaf-252	209	37	their	their	PRON
gujaf-252	209	38	perceived	perceive	VERB
gujaf-252	209	39	higher	high	ADJ
gujaf-252	209	40	ethical	ethical	ADJ
gujaf-252	209	41	values	value	NOUN
gujaf-252	209	42	and	and	CCONJ
gujaf-252	209	43	risk	risk	NOUN
gujaf-252	209	44	aversion	aversion	NOUN
gujaf-252	209	45	(	(	PUNCT
gujaf-252	209	46	betz	betz	PROPN
gujaf-252	209	47	et	et	PROPN
gujaf-252	209	48	al	al	PROPN
gujaf-252	209	49	.	.	PROPN
gujaf-252	209	50	,	,	PUNCT
gujaf-252	209	51	1989	1989	NUM
gujaf-252	209	52	;	;	PUNCT
gujaf-252	209	53	krishnan	krishnan	PROPN
gujaf-252	209	54	&	&	CCONJ
gujaf-252	209	55	parsons	parsons	PROPN
gujaf-252	209	56	,	,	PUNCT
gujaf-252	209	57	2008	2008	NUM
gujaf-252	209	58	)	)	PUNCT
gujaf-252	209	59	.	.	PUNCT
gujaf-252	210	1	the	the	DET
gujaf-252	210	2	theory	theory	NOUN
gujaf-252	210	3	also	also	ADV
gujaf-252	210	4	underscores	underscore	VERB
gujaf-252	210	5	the	the	DET
gujaf-252	210	6	importance	importance	NOUN
gujaf-252	210	7	of	of	ADP
gujaf-252	210	8	addressing	address	VERB
gujaf-252	210	9	agency	agency	NOUN
gujaf-252	210	10	costs	cost	NOUN
gujaf-252	210	11	,	,	PUNCT
gujaf-252	210	12	information	information	NOUN
gujaf-252	210	13	asymmetry	asymmetry	NOUN
gujaf-252	210	14	,	,	PUNCT
gujaf-252	210	15	and	and	CCONJ
gujaf-252	210	16	the	the	DET
gujaf-252	210	17	role	role	NOUN
gujaf-252	210	18	of	of	ADP
gujaf-252	210	19	modesty	modesty	NOUN
gujaf-252	210	20	in	in	ADP
gujaf-252	210	21	executive	executive	ADJ
gujaf-252	210	22	pay	pay	NOUN
gujaf-252	210	23	,	,	PUNCT
gujaf-252	210	24	advocating	advocate	VERB
gujaf-252	210	25	for	for	ADP
gujaf-252	210	26	the	the	DET
gujaf-252	210	27	creation	creation	NOUN
gujaf-252	210	28	of	of	ADP
gujaf-252	210	29	independent	independent	ADJ
gujaf-252	210	30	remuneration	remuneration	NOUN
gujaf-252	210	31	committees	committee	NOUN
gujaf-252	210	32	(	(	PUNCT
gujaf-252	210	33	kay	kay	NOUN
gujaf-252	210	34	and	and	CCONJ
gujaf-252	210	35	silnerston	silnerston	PROPN
gujaf-252	210	36	,	,	PUNCT
gujaf-252	210	37	1995	1995	NUM
gujaf-252	210	38	)	)	PUNCT
gujaf-252	210	39	.	.	PUNCT
gujaf-252	211	1	moreover	moreover	ADV
gujaf-252	211	2	,	,	PUNCT
gujaf-252	211	3	the	the	DET
gujaf-252	211	4	study	study	NOUN
gujaf-252	211	5	suggests	suggest	VERB
gujaf-252	211	6	that	that	SCONJ
gujaf-252	211	7	the	the	DET
gujaf-252	211	8	agency	agency	NOUN
gujaf-252	211	9	theory	theory	NOUN
gujaf-252	211	10	is	be	AUX
gujaf-252	211	11	more	more	ADV
gujaf-252	211	12	concerned	concerned	ADJ
gujaf-252	211	13	with	with	ADP
gujaf-252	211	14	short	short	ADJ
gujaf-252	211	15	-	-	PUNCT
gujaf-252	211	16	term	term	NOUN
gujaf-252	211	17	performance	performance	NOUN
gujaf-252	211	18	,	,	PUNCT
gujaf-252	211	19	particularly	particularly	ADV
gujaf-252	211	20	relevant	relevant	ADJ
gujaf-252	211	21	for	for	ADP
gujaf-252	211	22	older	old	ADJ
gujaf-252	211	23	executives	executive	NOUN
gujaf-252	211	24	near	near	ADP
gujaf-252	211	25	retirement	retirement	NOUN
gujaf-252	211	26	(	(	PUNCT
gujaf-252	211	27	davidson	davidson	NOUN
gujaf-252	211	28	,	,	PUNCT
gujaf-252	211	29	2007	2007	NUM
gujaf-252	211	30	)	)	PUNCT
gujaf-252	211	31	.	.	PUNCT
gujaf-252	212	1	the	the	DET
gujaf-252	212	2	theory	theory	NOUN
gujaf-252	212	3	argues	argue	VERB
gujaf-252	212	4	that	that	SCONJ
gujaf-252	212	5	a	a	DET
gujaf-252	212	6	diversified	diversified	ADJ
gujaf-252	212	7	board	board	NOUN
gujaf-252	212	8	,	,	PUNCT
gujaf-252	212	9	both	both	CCONJ
gujaf-252	212	10	culturally	culturally	ADV
gujaf-252	212	11	and	and	CCONJ
gujaf-252	212	12	educationally	educationally	ADV
gujaf-252	212	13	,	,	PUNCT
gujaf-252	212	14	can	can	AUX
gujaf-252	212	15	contribute	contribute	VERB
gujaf-252	212	16	to	to	ADP
gujaf-252	212	17	a	a	DET
gujaf-252	212	18	robust	robust	ADJ
gujaf-252	212	19	knowledge	knowledge	NOUN
gujaf-252	212	20	base	base	NOUN
gujaf-252	212	21	,	,	PUNCT
gujaf-252	212	22	impacting	impact	VERB
gujaf-252	212	23	performance	performance	NOUN
gujaf-252	212	24	and	and	CCONJ
gujaf-252	212	25	reducing	reduce	VERB
gujaf-252	212	26	earnings	earning	NOUN
gujaf-252	212	27	management	management	NOUN
gujaf-252	212	28	(	(	PUNCT
gujaf-252	212	29	tsakumis	tsakumis	PROPN
gujaf-252	212	30	,	,	PUNCT
gujaf-252	212	31	campbell	campbell	PROPN
gujaf-252	212	32	,	,	PUNCT
gujaf-252	212	33	&	&	CCONJ
gujaf-252	212	34	doupnik	doupnik	PROPN
gujaf-252	212	35	,	,	PUNCT
gujaf-252	212	36	2009	2009	NUM
gujaf-252	212	37	)	)	PUNCT
gujaf-252	212	38	.	.	PUNCT
gujaf-252	213	1	it	it	PRON
gujaf-252	213	2	emphasizes	emphasize	VERB
gujaf-252	213	3	that	that	SCONJ
gujaf-252	213	4	the	the	DET
gujaf-252	213	5	existing	exist	VERB
gujaf-252	213	6	financial	financial	ADJ
gujaf-252	213	7	reporting	reporting	NOUN
gujaf-252	213	8	rules	rule	NOUN
gujaf-252	213	9	may	may	AUX
gujaf-252	213	10	not	not	PART
gujaf-252	213	11	be	be	AUX
gujaf-252	213	12	sufficient	sufficient	ADJ
gujaf-252	213	13	for	for	ADP
gujaf-252	213	14	international	international	ADJ
gujaf-252	213	15	comparability	comparability	NOUN
gujaf-252	213	16	.	.	PUNCT
gujaf-252	214	1	in	in	ADP
gujaf-252	214	2	the	the	DET
gujaf-252	214	3	context	context	NOUN
gujaf-252	214	4	of	of	ADP
gujaf-252	214	5	the	the	DET
gujaf-252	214	6	current	current	ADJ
gujaf-252	214	7	study	study	NOUN
gujaf-252	214	8	,	,	PUNCT
gujaf-252	214	9	the	the	DET
gujaf-252	214	10	agency	agency	NOUN
gujaf-252	214	11	theory	theory	NOUN
gujaf-252	214	12	is	be	AUX
gujaf-252	214	13	highly	highly	ADV
gujaf-252	214	14	relevant	relevant	ADJ
gujaf-252	214	15	as	as	SCONJ
gujaf-252	214	16	boards	board	NOUN
gujaf-252	214	17	of	of	ADP
gujaf-252	214	18	directors	director	NOUN
gujaf-252	214	19	act	act	VERB
gujaf-252	214	20	as	as	ADP
gujaf-252	214	21	agents	agent	NOUN
gujaf-252	214	22	for	for	ADP
gujaf-252	214	23	shareholders	shareholder	NOUN
gujaf-252	214	24	,	,	PUNCT
gujaf-252	214	25	138	138	NUM
gujaf-252	214	26	potentially	potentially	ADV
gujaf-252	214	27	leading	lead	VERB
gujaf-252	214	28	to	to	ADP
gujaf-252	214	29	agency	agency	NOUN
gujaf-252	214	30	problems	problem	NOUN
gujaf-252	214	31	if	if	SCONJ
gujaf-252	214	32	directors	director	NOUN
gujaf-252	214	33	pursue	pursue	VERB
gujaf-252	214	34	self	self	NOUN
gujaf-252	214	35	-	-	PUNCT
gujaf-252	214	36	interest	interest	NOUN
gujaf-252	214	37	,	,	PUNCT
gujaf-252	214	38	manipulating	manipulate	VERB
gujaf-252	214	39	financial	financial	ADJ
gujaf-252	214	40	records	record	NOUN
gujaf-252	214	41	,	,	PUNCT
gujaf-252	214	42	especially	especially	ADV
gujaf-252	214	43	in	in	ADP
gujaf-252	214	44	times	time	NOUN
gujaf-252	214	45	of	of	ADP
gujaf-252	214	46	poor	poor	ADJ
gujaf-252	214	47	firm	firm	ADJ
gujaf-252	214	48	performance	performance	NOUN
gujaf-252	214	49	when	when	SCONJ
gujaf-252	214	50	rewards	reward	NOUN
gujaf-252	214	51	are	be	AUX
gujaf-252	214	52	tied	tie	VERB
gujaf-252	214	53	to	to	ADP
gujaf-252	214	54	firm	firm	ADJ
gujaf-252	214	55	performance	performance	NOUN
gujaf-252	214	56	.	.	PUNCT
gujaf-252	215	1	3	3	X
gujaf-252	215	2	.	.	X
gujaf-252	215	3	methodology	methodology	NOUN
gujaf-252	215	4	and	and	CCONJ
gujaf-252	215	5	model	model	NOUN
gujaf-252	215	6	specification	specification	NOUN
gujaf-252	215	7	the	the	DET
gujaf-252	215	8	methods	method	NOUN
gujaf-252	215	9	used	use	VERB
gujaf-252	215	10	combines	combine	VERB
gujaf-252	215	11	descriptive	descriptive	ADJ
gujaf-252	215	12	and	and	CCONJ
gujaf-252	215	13	correlational	correlational	ADJ
gujaf-252	215	14	designs	design	NOUN
gujaf-252	215	15	,	,	PUNCT
gujaf-252	215	16	enabling	enable	VERB
gujaf-252	215	17	the	the	DET
gujaf-252	215	18	statistical	statistical	ADJ
gujaf-252	215	19	analysis	analysis	NOUN
gujaf-252	215	20	of	of	ADP
gujaf-252	215	21	the	the	DET
gujaf-252	215	22	connection	connection	NOUN
gujaf-252	215	23	between	between	ADP
gujaf-252	215	24	profits	profit	NOUN
gujaf-252	215	25	management	management	NOUN
gujaf-252	215	26	and	and	CCONJ
gujaf-252	215	27	board	board	NOUN
gujaf-252	215	28	diversity	diversity	NOUN
gujaf-252	215	29	.	.	PUNCT
gujaf-252	216	1	this	this	DET
gujaf-252	216	2	quantitative	quantitative	ADJ
gujaf-252	216	3	investigation	investigation	NOUN
gujaf-252	216	4	is	be	AUX
gujaf-252	216	5	guided	guide	VERB
gujaf-252	216	6	by	by	ADP
gujaf-252	216	7	the	the	DET
gujaf-252	216	8	positivist	positivist	ADJ
gujaf-252	216	9	worldview	worldview	NOUN
gujaf-252	216	10	.	.	PUNCT
gujaf-252	217	1	based	base	VERB
gujaf-252	217	2	on	on	ADP
gujaf-252	217	3	their	their	PRON
gujaf-252	217	4	published	publish	VERB
gujaf-252	217	5	audited	audit	VERB
gujaf-252	217	6	annual	annual	ADJ
gujaf-252	217	7	reports	report	NOUN
gujaf-252	217	8	and	and	CCONJ
gujaf-252	217	9	accounts	account	NOUN
gujaf-252	217	10	from	from	ADP
gujaf-252	217	11	2013	2013	NUM
gujaf-252	217	12	to	to	ADP
gujaf-252	217	13	2021	2021	NUM
gujaf-252	217	14	,	,	PUNCT
gujaf-252	217	15	the	the	DET
gujaf-252	217	16	population	population	NOUN
gujaf-252	217	17	consists	consist	VERB
gujaf-252	217	18	of	of	ADP
gujaf-252	217	19	all	all	DET
gujaf-252	217	20	14	14	NUM
gujaf-252	217	21	listed	list	VERB
gujaf-252	217	22	deposit	deposit	NOUN
gujaf-252	217	23	money	money	NOUN
gujaf-252	217	24	banks	bank	NOUN
gujaf-252	217	25	on	on	ADP
gujaf-252	217	26	the	the	DET
gujaf-252	217	27	nigerian	nigerian	ADJ
gujaf-252	217	28	stock	stock	NOUN
gujaf-252	217	29	exchange	exchange	NOUN
gujaf-252	217	30	as	as	ADP
gujaf-252	217	31	31st	31st	NOUN
gujaf-252	217	32	december	december	PROPN
gujaf-252	217	33	,	,	PUNCT
gujaf-252	217	34	2021	2021	NUM
gujaf-252	217	35	.	.	PUNCT
gujaf-252	218	1	because	because	SCONJ
gujaf-252	218	2	the	the	DET
gujaf-252	218	3	data	datum	NOUN
gujaf-252	218	4	are	be	AUX
gujaf-252	218	5	dual	dual	ADJ
gujaf-252	218	6	in	in	ADP
gujaf-252	218	7	nature	nature	NOUN
gujaf-252	218	8	—	—	PUNCT
gujaf-252	218	9	they	they	PRON
gujaf-252	218	10	include	include	VERB
gujaf-252	218	11	cross	cross	ADJ
gujaf-252	218	12	-	-	ADJ
gujaf-252	218	13	sectional	sectional	ADJ
gujaf-252	218	14	and	and	CCONJ
gujaf-252	218	15	time	time	NOUN
gujaf-252	218	16	series	series	NOUN
gujaf-252	218	17	elements	element	NOUN
gujaf-252	218	18	—	—	PUNCT
gujaf-252	218	19	panel	panel	NOUN
gujaf-252	218	20	data	datum	NOUN
gujaf-252	218	21	regression	regression	NOUN
gujaf-252	218	22	was	be	AUX
gujaf-252	218	23	used	use	VERB
gujaf-252	218	24	.	.	PUNCT
gujaf-252	219	1	utilizing	utilize	VERB
gujaf-252	219	2	a	a	DET
gujaf-252	219	3	variety	variety	NOUN
gujaf-252	219	4	of	of	ADP
gujaf-252	219	5	methods	method	NOUN
gujaf-252	219	6	,	,	PUNCT
gujaf-252	219	7	such	such	ADJ
gujaf-252	219	8	as	as	ADP
gujaf-252	219	9	ordinary	ordinary	ADJ
gujaf-252	219	10	least	least	ADJ
gujaf-252	219	11	squares	square	NOUN
gujaf-252	219	12	,	,	PUNCT
gujaf-252	219	13	fixed	fix	VERB
gujaf-252	219	14	effect	effect	NOUN
gujaf-252	219	15	,	,	PUNCT
gujaf-252	219	16	and	and	CCONJ
gujaf-252	219	17	random	random	ADJ
gujaf-252	219	18	effect	effect	NOUN
gujaf-252	219	19	regression	regression	NOUN
gujaf-252	219	20	,	,	PUNCT
gujaf-252	219	21	along	along	ADP
gujaf-252	219	22	with	with	ADP
gujaf-252	219	23	diagnostic	diagnostic	ADJ
gujaf-252	219	24	tests	test	NOUN
gujaf-252	219	25	like	like	ADP
gujaf-252	219	26	the	the	DET
gujaf-252	219	27	hausman	hausman	PROPN
gujaf-252	219	28	specification	specification	PROPN
gujaf-252	219	29	test	test	NOUN
gujaf-252	219	30	,	,	PUNCT
gujaf-252	219	31	variance	variance	NOUN
gujaf-252	219	32	inflation	inflation	NOUN
gujaf-252	219	33	factor	factor	NOUN
gujaf-252	219	34	(	(	PUNCT
gujaf-252	219	35	vif	vif	NOUN
gujaf-252	219	36	)	)	PUNCT
gujaf-252	219	37	test	test	NOUN
gujaf-252	219	38	,	,	PUNCT
gujaf-252	219	39	multicollinearity	multicollinearity	NOUN
gujaf-252	219	40	,	,	PUNCT
gujaf-252	219	41	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	219	42	,	,	PUNCT
gujaf-252	219	43	normality	normality	NOUN
gujaf-252	219	44	,	,	PUNCT
gujaf-252	219	45	and	and	CCONJ
gujaf-252	219	46	auto	auto	NOUN
gujaf-252	219	47	-	-	PUNCT
gujaf-252	219	48	serial	serial	NOUN
gujaf-252	219	49	correlation	correlation	NOUN
gujaf-252	219	50	,	,	PUNCT
gujaf-252	219	51	the	the	DET
gujaf-252	219	52	data	data	NOUN
gujaf-252	219	53	analysis	analysis	NOUN
gujaf-252	219	54	is	be	AUX
gujaf-252	219	55	made	make	VERB
gujaf-252	219	56	easier	easy	ADJ
gujaf-252	219	57	with	with	ADP
gujaf-252	219	58	stata	stata	VERB
gujaf-252	219	59	14	14	NUM
gujaf-252	219	60	statistical	statistical	ADJ
gujaf-252	219	61	software	software	NOUN
gujaf-252	219	62	,	,	PUNCT
gujaf-252	219	63	guaranteeing	guarantee	VERB
gujaf-252	219	64	the	the	DET
gujaf-252	219	65	analysis	analysis	NOUN
gujaf-252	219	66	's	's	PART
gujaf-252	219	67	validity	validity	NOUN
gujaf-252	219	68	and	and	CCONJ
gujaf-252	219	69	robustness	robustness	NOUN
gujaf-252	219	70	.	.	PUNCT
gujaf-252	220	1	table	table	NOUN
gujaf-252	220	2	1	1	NUM
gujaf-252	220	3	:	:	PUNCT
gujaf-252	220	4	variables	variable	NOUN
gujaf-252	220	5	measurement	measurement	NOUN
gujaf-252	220	6	definitions	definition	VERB
gujaf-252	220	7	variable	variable	ADJ
gujaf-252	220	8	type	type	NOUN
gujaf-252	220	9	measurement	measurement	NOUN
gujaf-252	220	10	source	source	NOUN
gujaf-252	220	11	earnings	earning	NOUN
gujaf-252	220	12	management	management	NOUN
gujaf-252	220	13	dependent	dependent	ADJ
gujaf-252	220	14	variable	variable	ADJ
gujaf-252	220	15	discretionary	discretionary	ADJ
gujaf-252	220	16	loan	loan	NOUN
gujaf-252	220	17	loss	loss	NOUN
gujaf-252	220	18	provision	provision	NOUN
gujaf-252	220	19	all	all	ADV
gujaf-252	220	20	over	over	ADP
gujaf-252	220	21	lagged	lag	VERB
gujaf-252	220	22	total	total	ADJ
gujaf-252	220	23	assets	asset	NOUN
gujaf-252	220	24	.	.	PUNCT
gujaf-252	221	1	chang	chang	PROPN
gujaf-252	221	2	,	,	PUNCT
gujaf-252	221	3	shen	shen	PROPN
gujaf-252	221	4	,	,	PUNCT
gujaf-252	221	5	&	&	CCONJ
gujaf-252	221	6	fang	fang	X
gujaf-252	221	7	,	,	PUNCT
gujaf-252	221	8	2008;farouk	2008;farouk	PROPN
gujaf-252	221	9	&	&	CCONJ
gujaf-252	221	10	isa	isa	PROPN
gujaf-252	221	11	,	,	PUNCT
gujaf-252	221	12	2018	2018	NUM
gujaf-252	221	13	board	board	NOUN
gujaf-252	221	14	educational	educational	ADJ
gujaf-252	221	15	qualifications	qualification	NOUN
gujaf-252	221	16	independent	independent	ADJ
gujaf-252	221	17	variable	variable	NOUN
gujaf-252	221	18	the	the	DET
gujaf-252	221	19	number	number	NOUN
gujaf-252	221	20	directors	director	NOUN
gujaf-252	221	21	with	with	ADP
gujaf-252	221	22	any	any	DET
gujaf-252	221	23	financial	financial	ADJ
gujaf-252	221	24	qualifications	qualification	NOUN
gujaf-252	221	25	or	or	CCONJ
gujaf-252	221	26	expertise	expertise	NOUN
gujaf-252	221	27	divided	divide	VERB
gujaf-252	221	28	by	by	ADP
gujaf-252	221	29	total	total	ADJ
gujaf-252	221	30	number	number	NOUN
gujaf-252	221	31	of	of	ADP
gujaf-252	221	32	directors	director	NOUN
gujaf-252	221	33	on	on	ADP
gujaf-252	221	34	board	board	NOUN
gujaf-252	221	35	.	.	PUNCT
gujaf-252	222	1	johl	johl	PROPN
gujaf-252	222	2	et	et	PROPN
gujaf-252	222	3	al	al	PROPN
gujaf-252	222	4	.	.	PROPN
gujaf-252	222	5	,	,	PUNCT
gujaf-252	222	6	2013	2013	NUM
gujaf-252	222	7	age	age	NOUN
gujaf-252	222	8	diversity	diversity	NOUN
gujaf-252	222	9	independent	independent	ADJ
gujaf-252	222	10	variable	variable	NOUN
gujaf-252	222	11	the	the	DET
gujaf-252	222	12	standard	standard	ADJ
gujaf-252	222	13	deviation	deviation	NOUN
gujaf-252	222	14	of	of	ADP
gujaf-252	222	15	the	the	DET
gujaf-252	222	16	director	director	NOUN
gujaf-252	222	17	’s	’s	PART
gujaf-252	222	18	age	age	NOUN
gujaf-252	222	19	solans	solans	PROPN
gujaf-252	222	20	et	et	PROPN
gujaf-252	222	21	al	al	PROPN
gujaf-252	222	22	.	.	PROPN
gujaf-252	222	23	,	,	PUNCT
gujaf-252	222	24	(	(	PUNCT
gujaf-252	222	25	2012	2012	NUM
gujaf-252	222	26	)	)	PUNCT
gujaf-252	222	27	source	source	NOUN
gujaf-252	222	28	:	:	PUNCT
gujaf-252	222	29	authors	author	NOUN
gujaf-252	222	30	’	'	PUNCT
gujaf-252	222	31	compilations	compilation	NOUN
gujaf-252	222	32	,	,	PUNCT
gujaf-252	222	33	2022	2022	NUM
gujaf-252	222	34	the	the	DET
gujaf-252	222	35	dependent	dependent	ADJ
gujaf-252	222	36	and	and	CCONJ
gujaf-252	222	37	independent	independent	ADJ
gujaf-252	222	38	variables	variable	NOUN
gujaf-252	222	39	measurements	measurement	NOUN
gujaf-252	222	40	are	be	AUX
gujaf-252	222	41	presented	present	VERB
gujaf-252	222	42	in	in	ADP
gujaf-252	222	43	the	the	DET
gujaf-252	222	44	table	table	NOUN
gujaf-252	222	45	below	below	ADV
gujaf-252	222	46	.	.	PUNCT
gujaf-252	223	1	the	the	DET
gujaf-252	223	2	model	model	NOUN
gujaf-252	223	3	of	of	ADP
gujaf-252	223	4	discretionary	discretionary	NOUN
gujaf-252	223	5	by	by	ADP
gujaf-252	223	6	chang	chang	PROPN
gujaf-252	223	7	,	,	PUNCT
gujaf-252	223	8	shen	shen	PROPN
gujaf-252	223	9	,	,	PUNCT
gujaf-252	223	10	&	&	CCONJ
gujaf-252	223	11	fang	fang	X
gujaf-252	223	12	(	(	PUNCT
gujaf-252	223	13	2008	2008	NUM
gujaf-252	223	14	)	)	PUNCT
gujaf-252	223	15	will	will	AUX
gujaf-252	223	16	be	be	AUX
gujaf-252	223	17	used	use	VERB
gujaf-252	223	18	to	to	PART
gujaf-252	223	19	measure	measure	VERB
gujaf-252	223	20	loan	loan	NOUN
gujaf-252	223	21	loss	loss	NOUN
gujaf-252	223	22	provision	provision	NOUN
gujaf-252	223	23	for	for	ADP
gujaf-252	223	24	the	the	DET
gujaf-252	223	25	study	study	NOUN
gujaf-252	223	26	since	since	SCONJ
gujaf-252	223	27	it	it	PRON
gujaf-252	223	28	was	be	AUX
gujaf-252	223	29	specifically	specifically	ADV
gujaf-252	223	30	built	build	VERB
gujaf-252	223	31	for	for	ADP
gujaf-252	223	32	the	the	DET
gujaf-252	223	33	banking	banking	NOUN
gujaf-252	223	34	sector	sector	NOUN
gujaf-252	223	35	as	as	SCONJ
gujaf-252	223	36	shown	show	VERB
gujaf-252	223	37	below	below	ADV
gujaf-252	223	38	.	.	PUNCT
gujaf-252	224	1	dllpi	dllpi	NOUN
gujaf-252	224	2	/tat-1	/tat-1	PUNCT
gujaf-252	225	1	=	=	SYM
gujaf-252	225	2	llpit	llpit	ADJ
gujaf-252	225	3	/	/	SYM
gujaf-252	225	4	tat-1	tat-1	PUNCT
gujaf-252	225	5	–	–	PUNCT
gujaf-252	225	6	{	{	PUNCT
gujaf-252	225	7	α0	α0	ADJ
gujaf-252	225	8	1	1	NUM
gujaf-252	225	9	/	/	SYM
gujaf-252	225	10	tat-1	tat-1	NUM
gujaf-252	225	11	+	+	NUM
gujaf-252	225	12	α1	α1	PROPN
gujaf-252	225	13	lcoi	lcoi	NOUN
gujaf-252	225	14	/	/	SYM
gujaf-252	225	15	tat-1	tat-1	NUM
gujaf-252	225	16	+	+	CCONJ
gujaf-252	225	17	α2	α2	ADJ
gujaf-252	225	18	bbali	bbali	ADJ
gujaf-252	225	19	/	/	SYM
gujaf-252	225	20	tat1	tat1	PROPN
gujaf-252	225	21	}	}	PUNCT
gujaf-252	225	22	139	139	NUM
gujaf-252	226	1	where	where	SCONJ
gujaf-252	226	2	:	:	PUNCT
gujaf-252	226	3	dllp	dllp	NOUN
gujaf-252	226	4	=	=	SYM
gujaf-252	226	5	discretionary	discretionary	ADJ
gujaf-252	226	6	loan	loan	NOUN
gujaf-252	226	7	loss	loss	NOUN
gujaf-252	226	8	provision	provision	NOUN
gujaf-252	226	9	llp	llp	PROPN
gujaf-252	226	10	=	=	PROPN
gujaf-252	226	11	loan	loan	NOUN
gujaf-252	226	12	loss	loss	NOUN
gujaf-252	226	13	provision	provision	NOUN
gujaf-252	226	14	lco	lco	NOUN
gujaf-252	226	15	=	=	PUNCT
gujaf-252	226	16	loan	loan	NOUN
gujaf-252	226	17	charge	charge	NOUN
gujaf-252	226	18	-	-	PUNCT
gujaf-252	226	19	off	off	ADP
gujaf-252	226	20	bbal	bbal	ADJ
gujaf-252	226	21	=	=	SYM
gujaf-252	226	22	beginning	begin	VERB
gujaf-252	226	23	balance	balance	NOUN
gujaf-252	226	24	of	of	ADP
gujaf-252	226	25	loan	loan	NOUN
gujaf-252	226	26	loss	loss	NOUN
gujaf-252	226	27	tat-1	tat-1	PUNCT
gujaf-252	226	28	=	=	SYM
gujaf-252	226	29	lagged	lag	VERB
gujaf-252	226	30	total	total	ADJ
gujaf-252	226	31	assets	asset	NOUN
gujaf-252	226	32	α0=	α0=	NOUN
gujaf-252	226	33	constant	constant	ADJ
gujaf-252	226	34	the	the	DET
gujaf-252	226	35	model	model	NOUN
gujaf-252	226	36	that	that	PRON
gujaf-252	226	37	captures	capture	VERB
gujaf-252	226	38	the	the	DET
gujaf-252	226	39	effect	effect	NOUN
gujaf-252	226	40	of	of	ADP
gujaf-252	226	41	board	board	NOUN
gujaf-252	226	42	qualification	qualification	NOUN
gujaf-252	226	43	and	and	CCONJ
gujaf-252	226	44	age	age	NOUN
gujaf-252	226	45	diversity	diversity	NOUN
gujaf-252	226	46	on	on	ADP
gujaf-252	226	47	earnings	earning	NOUN
gujaf-252	226	48	management	management	NOUN
gujaf-252	226	49	is	be	AUX
gujaf-252	226	50	specified	specify	VERB
gujaf-252	226	51	as	as	SCONJ
gujaf-252	226	52	follows	follow	VERB
gujaf-252	226	53	:	:	PUNCT
gujaf-252	226	54	dllp	dllp	VERB
gujaf-252	226	55	it	it	PRON
gujaf-252	226	56	=	=	SYM
gujaf-252	226	57	β0+β1beit+β2adit+β3fszit	β0+β1beit+β2adit+β3fszit	ADP
gujaf-252	226	58	+	+	CCONJ
gujaf-252	226	59	eit	eit	INTJ
gujaf-252	226	60	where	where	SCONJ
gujaf-252	226	61	:	:	PUNCT
gujaf-252	226	62	i	i	NOUN
gujaf-252	226	63	=	=	PUNCT
gujaf-252	226	64	firm	firm	NOUN
gujaf-252	226	65	t	t	NOUN
gujaf-252	226	66	=	=	PUNCT
gujaf-252	226	67	year	year	NOUN
gujaf-252	226	68	β0	β0	NOUN
gujaf-252	226	69	=	=	PUNCT
gujaf-252	226	70	intercept	intercept	NOUN
gujaf-252	226	71	β1	β1	PROPN
gujaf-252	226	72	,	,	PUNCT
gujaf-252	226	73	β2,n=	β2,n=	VERB
gujaf-252	226	74	the	the	DET
gujaf-252	226	75	coefficients	coefficient	NOUN
gujaf-252	226	76	of	of	ADP
gujaf-252	226	77	the	the	DET
gujaf-252	226	78	variables	variable	NOUN
gujaf-252	226	79	.	.	PUNCT
gujaf-252	227	1	e	e	X
gujaf-252	227	2	=	=	NOUN
gujaf-252	227	3	error	error	NOUN
gujaf-252	227	4	term	term	NOUN
gujaf-252	227	5	.	.	PUNCT
gujaf-252	228	1	dllp	dllp	NOUN
gujaf-252	228	2	=	=	SYM
gujaf-252	228	3	discretionary	discretionary	ADJ
gujaf-252	228	4	loan	loan	NOUN
gujaf-252	228	5	loss	loss	NOUN
gujaf-252	228	6	provision	provision	NOUN
gujaf-252	228	7	tat-1	tat-1	PUNCT
gujaf-252	228	8	=	=	SYM
gujaf-252	228	9	lagged	lag	VERB
gujaf-252	228	10	total	total	ADJ
gujaf-252	228	11	assets	asset	NOUN
gujaf-252	228	12	bq	bq	NOUN
gujaf-252	228	13	=	=	PUNCT
gujaf-252	228	14	board	board	NOUN
gujaf-252	228	15	qualification	qualification	NOUN
gujaf-252	228	16	ad	ad	NOUN
gujaf-252	228	17	=	=	SYM
gujaf-252	228	18	age	age	NOUN
gujaf-252	228	19	diversity	diversity	NOUN
gujaf-252	228	20	’s	’s	PART
gujaf-252	228	21	fsz	fsz	NOUN
gujaf-252	228	22	=	=	SYM
gujaf-252	228	23	firm	firm	ADJ
gujaf-252	228	24	size	size	NOUN
gujaf-252	228	25	4	4	NUM
gujaf-252	228	26	.	.	NOUN
gujaf-252	228	27	result	result	NOUN
gujaf-252	228	28	and	and	CCONJ
gujaf-252	228	29	discussion	discussion	NOUN
gujaf-252	228	30	descriptive	descriptive	ADJ
gujaf-252	228	31	statistics	statistic	NOUN
gujaf-252	228	32	the	the	DET
gujaf-252	228	33	descriptive	descriptive	ADJ
gujaf-252	228	34	statistic	statistic	NOUN
gujaf-252	228	35	table	table	NOUN
gujaf-252	228	36	displays	display	VERB
gujaf-252	228	37	the	the	DET
gujaf-252	228	38	mean	mean	ADJ
gujaf-252	228	39	,	,	PUNCT
gujaf-252	228	40	standard	standard	ADJ
gujaf-252	228	41	deviation	deviation	NOUN
gujaf-252	228	42	,	,	PUNCT
gujaf-252	228	43	maximum	maximum	ADJ
gujaf-252	228	44	,	,	PUNCT
gujaf-252	228	45	and	and	CCONJ
gujaf-252	228	46	minimum	minimum	ADJ
gujaf-252	228	47	values	value	NOUN
gujaf-252	228	48	for	for	ADP
gujaf-252	228	49	each	each	DET
gujaf-252	228	50	dependent	dependent	ADJ
gujaf-252	228	51	and	and	CCONJ
gujaf-252	228	52	independent	independent	ADJ
gujaf-252	228	53	variable	variable	NOUN
gujaf-252	228	54	.	.	PUNCT
gujaf-252	229	1	table	table	NOUN
gujaf-252	229	2	2	2	NUM
gujaf-252	229	3	contains	contain	VERB
gujaf-252	229	4	a	a	DET
gujaf-252	229	5	summary	summary	NOUN
gujaf-252	229	6	of	of	ADP
gujaf-252	229	7	descriptive	descriptive	ADJ
gujaf-252	229	8	statistics	statistic	NOUN
gujaf-252	229	9	.	.	PUNCT
gujaf-252	230	1	table	table	NOUN
gujaf-252	230	2	2	2	NUM
gujaf-252	230	3	:	:	PUNCT
gujaf-252	230	4	summary	summary	NOUN
gujaf-252	230	5	statistics	statistic	NOUN
gujaf-252	230	6	mean	mean	VERB
gujaf-252	230	7	std	std	X
gujaf-252	230	8	.	.	PROPN
gujaf-252	231	1	dev	dev	PROPN
gujaf-252	231	2	.	.	PUNCT
gujaf-252	232	1	min	min	PROPN
gujaf-252	232	2	max	max	PROPN
gujaf-252	232	3	skewness	skewness	PROPN
gujaf-252	232	4	kurtosis	kurtosis	VERB
gujaf-252	232	5	em	em	PRON
gujaf-252	232	6	.004	.004	NUM
gujaf-252	232	7	.007	.007	NUM
gujaf-252	232	8	0	0	NUM
gujaf-252	232	9	.053	.053	NUM
gujaf-252	233	1	4.747	4.747	NUM
gujaf-252	233	2	30.281	30.281	NUM
gujaf-252	233	3	beq	beq	X
gujaf-252	233	4	.368	.368	NUM
gujaf-252	233	5	.132	.132	NUM
gujaf-252	233	6	.091	.091	NUM
gujaf-252	233	7	.625	.625	NUM
gujaf-252	233	8	-.038	-.038	PUNCT
gujaf-252	233	9	2.216	2.216	NUM
gujaf-252	233	10	ad	ad	NOUN
gujaf-252	233	11	1.362	1.362	NUM
gujaf-252	233	12	1.655	1.655	NUM
gujaf-252	233	13	1.001	1.001	NUM
gujaf-252	233	14	13.035	13.035	NUM
gujaf-252	233	15	5.854	5.854	NUM
gujaf-252	233	16	38.115	38.115	NUM
gujaf-252	233	17	fsz	fsz	NOUN
gujaf-252	233	18	2.239e+12	2.239e+12	NUM
gujaf-252	233	19	1.935e+12	1.935e+12	NUM
gujaf-252	233	20	1.565e+11	1.565e+11	NUM
gujaf-252	233	21	1.038e+13	1.038e+13	NUM
gujaf-252	233	22	1.7	1.7	NUM
gujaf-252	233	23	6.081	6.081	NUM
gujaf-252	233	24	source	source	NOUN
gujaf-252	233	25	:	:	PUNCT
gujaf-252	233	26	stata	stata	VERB
gujaf-252	233	27	14	14	NUM
gujaf-252	233	28	outputs	output	NOUN
gujaf-252	233	29	,	,	PUNCT
gujaf-252	233	30	2022	2022	NUM
gujaf-252	233	31	140	140	NUM
gujaf-252	233	32	table	table	NOUN
gujaf-252	233	33	2	2	NUM
gujaf-252	233	34	shows	show	VERB
gujaf-252	233	35	that	that	SCONJ
gujaf-252	233	36	discretionary	discretionary	ADJ
gujaf-252	233	37	accruals	accrual	NOUN
gujaf-252	233	38	had	have	VERB
gujaf-252	233	39	a	a	DET
gujaf-252	233	40	mean	mean	ADJ
gujaf-252	233	41	value	value	NOUN
gujaf-252	233	42	of	of	ADP
gujaf-252	233	43	0.04	0.04	NUM
gujaf-252	233	44	.	.	PUNCT
gujaf-252	234	1	discretionary	discretionary	ADJ
gujaf-252	234	2	accruals	accrual	NOUN
gujaf-252	234	3	are	be	AUX
gujaf-252	234	4	used	use	VERB
gujaf-252	234	5	in	in	ADP
gujaf-252	234	6	this	this	DET
gujaf-252	234	7	research	research	NOUN
gujaf-252	234	8	as	as	ADP
gujaf-252	234	9	a	a	DET
gujaf-252	234	10	proxy	proxy	NOUN
gujaf-252	234	11	for	for	ADP
gujaf-252	234	12	earnings	earning	NOUN
gujaf-252	234	13	management	management	NOUN
gujaf-252	234	14	.	.	PUNCT
gujaf-252	235	1	a	a	DET
gujaf-252	235	2	result	result	NOUN
gujaf-252	235	3	of	of	ADP
gujaf-252	235	4	0.004	0.004	NUM
gujaf-252	235	5	suggests	suggest	VERB
gujaf-252	235	6	that	that	SCONJ
gujaf-252	235	7	throughout	throughout	ADP
gujaf-252	235	8	the	the	DET
gujaf-252	235	9	study	study	NOUN
gujaf-252	235	10	period	period	NOUN
gujaf-252	235	11	,	,	PUNCT
gujaf-252	235	12	the	the	DET
gujaf-252	235	13	selected	select	VERB
gujaf-252	235	14	banks	bank	NOUN
gujaf-252	235	15	did	do	AUX
gujaf-252	235	16	not	not	PART
gujaf-252	235	17	engage	engage	VERB
gujaf-252	235	18	in	in	ADP
gujaf-252	235	19	significant	significant	ADJ
gujaf-252	235	20	profit	profit	NOUN
gujaf-252	235	21	manipulation	manipulation	NOUN
gujaf-252	235	22	.	.	PUNCT
gujaf-252	236	1	discretionary	discretionary	ADJ
gujaf-252	236	2	accruals	accrual	NOUN
gujaf-252	236	3	were	be	AUX
gujaf-252	236	4	found	find	VERB
gujaf-252	236	5	throughout	throughout	ADP
gujaf-252	236	6	the	the	DET
gujaf-252	236	7	research	research	NOUN
gujaf-252	236	8	period	period	NOUN
gujaf-252	236	9	,	,	PUNCT
gujaf-252	236	10	with	with	ADP
gujaf-252	236	11	the	the	DET
gujaf-252	236	12	lowest	low	ADJ
gujaf-252	236	13	and	and	CCONJ
gujaf-252	236	14	highest	high	ADJ
gujaf-252	236	15	values	value	NOUN
gujaf-252	236	16	,	,	PUNCT
gujaf-252	236	17	000119	000119	NUM
gujaf-252	236	18	and	and	CCONJ
gujaf-252	236	19	0.053	0.053	NUM
gujaf-252	236	20	,	,	PUNCT
gujaf-252	236	21	respectively	respectively	ADV
gujaf-252	236	22	.	.	PUNCT
gujaf-252	237	1	according	accord	VERB
gujaf-252	237	2	to	to	ADP
gujaf-252	237	3	the	the	DET
gujaf-252	237	4	statistics	statistic	NOUN
gujaf-252	237	5	,	,	PUNCT
gujaf-252	237	6	certain	certain	ADJ
gujaf-252	237	7	firms	firm	NOUN
gujaf-252	237	8	had	have	VERB
gujaf-252	237	9	higher	high	ADJ
gujaf-252	237	10	than	than	ADP
gujaf-252	237	11	average	average	ADJ
gujaf-252	237	12	rate	rate	NOUN
gujaf-252	237	13	of	of	ADP
gujaf-252	237	14	earnings	earning	NOUN
gujaf-252	237	15	manipulation	manipulation	NOUN
gujaf-252	237	16	(	(	PUNCT
gujaf-252	237	17	5.3	5.3	NUM
gujaf-252	237	18	%	%	NOUN
gujaf-252	237	19	)	)	PUNCT
gujaf-252	237	20	,	,	PUNCT
gujaf-252	237	21	however	however	ADV
gujaf-252	237	22	over	over	ADP
gujaf-252	237	23	the	the	DET
gujaf-252	237	24	study	study	NOUN
gujaf-252	237	25	period	period	NOUN
gujaf-252	237	26	,	,	PUNCT
gujaf-252	237	27	fewer	few	ADJ
gujaf-252	237	28	of	of	ADP
gujaf-252	237	29	the	the	DET
gujaf-252	237	30	sampled	sample	VERB
gujaf-252	237	31	organizations	organization	NOUN
gujaf-252	237	32	engaged	engage	VERB
gujaf-252	237	33	in	in	ADP
gujaf-252	237	34	earnings	earning	NOUN
gujaf-252	237	35	manipulation	manipulation	NOUN
gujaf-252	237	36	.	.	PUNCT
gujaf-252	238	1	this	this	PRON
gujaf-252	238	2	validates	validate	VERB
gujaf-252	238	3	the	the	DET
gujaf-252	238	4	earlier	early	ADJ
gujaf-252	238	5	theory	theory	NOUN
gujaf-252	238	6	that	that	SCONJ
gujaf-252	238	7	the	the	DET
gujaf-252	238	8	dac	dac	NOUN
gujaf-252	238	9	mean	mean	VERB
gujaf-252	238	10	indicates	indicate	VERB
gujaf-252	238	11	little	little	ADJ
gujaf-252	238	12	profit	profit	NOUN
gujaf-252	238	13	manipulation	manipulation	NOUN
gujaf-252	238	14	.	.	PUNCT
gujaf-252	239	1	the	the	DET
gujaf-252	239	2	proportion	proportion	NOUN
gujaf-252	239	3	of	of	ADP
gujaf-252	239	4	directors	director	NOUN
gujaf-252	239	5	with	with	ADP
gujaf-252	239	6	financial	financial	ADJ
gujaf-252	239	7	competence	competence	NOUN
gujaf-252	239	8	relative	relative	ADJ
gujaf-252	239	9	to	to	ADP
gujaf-252	239	10	the	the	DET
gujaf-252	239	11	total	total	ADJ
gujaf-252	239	12	number	number	NOUN
gujaf-252	239	13	of	of	ADP
gujaf-252	239	14	board	board	NOUN
gujaf-252	239	15	members	member	NOUN
gujaf-252	239	16	indicates	indicate	VERB
gujaf-252	239	17	the	the	DET
gujaf-252	239	18	average	average	ADJ
gujaf-252	239	19	level	level	NOUN
gujaf-252	239	20	of	of	ADP
gujaf-252	239	21	board	board	NOUN
gujaf-252	239	22	qualification	qualification	NOUN
gujaf-252	239	23	,	,	PUNCT
gujaf-252	239	24	which	which	PRON
gujaf-252	239	25	is	be	AUX
gujaf-252	239	26	36.8	36.8	NUM
gujaf-252	239	27	%	%	NOUN
gujaf-252	239	28	with	with	ADP
gujaf-252	239	29	a	a	DET
gujaf-252	239	30	standard	standard	ADJ
gujaf-252	239	31	deviation	deviation	NOUN
gujaf-252	239	32	of	of	ADP
gujaf-252	239	33	0.132	0.132	NUM
gujaf-252	239	34	.	.	PUNCT
gujaf-252	240	1	applications	application	NOUN
gujaf-252	240	2	are	be	AUX
gujaf-252	240	3	received	receive	VERB
gujaf-252	240	4	by	by	ADP
gujaf-252	240	5	the	the	DET
gujaf-252	240	6	board	board	NOUN
gujaf-252	240	7	from	from	ADP
gujaf-252	240	8	a	a	DET
gujaf-252	240	9	variety	variety	NOUN
gujaf-252	240	10	of	of	ADP
gujaf-252	240	11	individuals	individual	NOUN
gujaf-252	240	12	;	;	PUNCT
gujaf-252	240	13	the	the	DET
gujaf-252	240	14	maximum	maximum	ADJ
gujaf-252	240	15	proportion	proportion	NOUN
gujaf-252	240	16	of	of	ADP
gujaf-252	240	17	qualifying	qualify	VERB
gujaf-252	240	18	applicants	applicant	NOUN
gujaf-252	240	19	is	be	AUX
gujaf-252	240	20	62.5	62.5	NUM
gujaf-252	240	21	%	%	NOUN
gujaf-252	240	22	,	,	PUNCT
gujaf-252	240	23	while	while	SCONJ
gujaf-252	240	24	the	the	DET
gujaf-252	240	25	lowest	low	ADJ
gujaf-252	240	26	percentage	percentage	NOUN
gujaf-252	240	27	is	be	AUX
gujaf-252	240	28	9.1	9.1	NUM
gujaf-252	240	29	%	%	NOUN
gujaf-252	240	30	.	.	PUNCT
gujaf-252	241	1	the	the	DET
gujaf-252	241	2	low	low	ADJ
gujaf-252	241	3	standard	standard	ADJ
gujaf-252	241	4	deviation	deviation	NOUN
gujaf-252	241	5	of	of	ADP
gujaf-252	241	6	0.132	0.132	NUM
gujaf-252	241	7	suggests	suggest	VERB
gujaf-252	241	8	that	that	SCONJ
gujaf-252	241	9	the	the	DET
gujaf-252	241	10	deposit	deposit	NOUN
gujaf-252	241	11	money	money	NOUN
gujaf-252	241	12	institutions	institution	NOUN
gujaf-252	241	13	on	on	ADP
gujaf-252	241	14	the	the	DET
gujaf-252	241	15	list	list	NOUN
gujaf-252	241	16	are	be	AUX
gujaf-252	241	17	not	not	PART
gujaf-252	241	18	very	very	ADV
gujaf-252	241	19	diverse	diverse	ADJ
gujaf-252	241	20	.	.	PUNCT
gujaf-252	242	1	the	the	DET
gujaf-252	242	2	mean	mean	ADJ
gujaf-252	242	3	age	age	NOUN
gujaf-252	242	4	of	of	ADP
gujaf-252	242	5	directors	director	NOUN
gujaf-252	242	6	at	at	ADP
gujaf-252	242	7	the	the	DET
gujaf-252	242	8	listed	list	VERB
gujaf-252	242	9	deposit	deposit	NOUN
gujaf-252	242	10	money	money	NOUN
gujaf-252	242	11	institutions	institution	NOUN
gujaf-252	242	12	varies	vary	VERB
gujaf-252	242	13	significantly	significantly	ADV
gujaf-252	242	14	,	,	PUNCT
gujaf-252	242	15	as	as	SCONJ
gujaf-252	242	16	table	table	NOUN
gujaf-252	242	17	4.1	4.1	NUM
gujaf-252	242	18	shows	show	NOUN
gujaf-252	242	19	.	.	PUNCT
gujaf-252	243	1	with	with	ADP
gujaf-252	243	2	a	a	DET
gujaf-252	243	3	range	range	NOUN
gujaf-252	243	4	of	of	ADP
gujaf-252	243	5	1.001	1.001	NUM
gujaf-252	243	6	to	to	PART
gujaf-252	243	7	13.035	13.035	NUM
gujaf-252	243	8	years	year	NOUN
gujaf-252	243	9	,	,	PUNCT
gujaf-252	243	10	the	the	DET
gujaf-252	243	11	standard	standard	ADJ
gujaf-252	243	12	deviation	deviation	NOUN
gujaf-252	243	13	indicates	indicate	VERB
gujaf-252	243	14	the	the	DET
gujaf-252	243	15	average	average	ADJ
gujaf-252	243	16	age	age	NOUN
gujaf-252	243	17	,	,	PUNCT
gujaf-252	243	18	which	which	PRON
gujaf-252	243	19	is	be	AUX
gujaf-252	243	20	1.362	1.362	NUM
gujaf-252	243	21	.	.	PUNCT
gujaf-252	244	1	the	the	DET
gujaf-252	244	2	low	low	ADJ
gujaf-252	244	3	standard	standard	ADJ
gujaf-252	244	4	deviation	deviation	NOUN
gujaf-252	244	5	of	of	ADP
gujaf-252	244	6	n19.1	n19.1	NOUN
gujaf-252	244	7	billion	billion	NUM
gujaf-252	244	8	suggests	suggest	VERB
gujaf-252	244	9	that	that	SCONJ
gujaf-252	244	10	there	there	PRON
gujaf-252	244	11	is	be	VERB
gujaf-252	244	12	little	little	ADJ
gujaf-252	244	13	fluctuation	fluctuation	NOUN
gujaf-252	244	14	in	in	ADP
gujaf-252	244	15	the	the	DET
gujaf-252	244	16	total	total	ADJ
gujaf-252	244	17	assets	asset	NOUN
gujaf-252	244	18	of	of	ADP
gujaf-252	244	19	nigeria	nigeria	PROPN
gujaf-252	244	20	's	's	PART
gujaf-252	244	21	listed	list	VERB
gujaf-252	244	22	deposit	deposit	NOUN
gujaf-252	244	23	money	money	NOUN
gujaf-252	244	24	institutions	institution	NOUN
gujaf-252	244	25	,	,	PUNCT
gujaf-252	244	26	which	which	PRON
gujaf-252	244	27	average	average	VERB
gujaf-252	244	28	n22.3	n22.3	PROPN
gujaf-252	244	29	billion	billion	NUM
gujaf-252	244	30	.	.	PUNCT
gujaf-252	245	1	the	the	DET
gujaf-252	245	2	minimum	minimum	ADJ
gujaf-252	245	3	and	and	CCONJ
gujaf-252	245	4	maximum	maximum	ADJ
gujaf-252	245	5	firm	firm	ADJ
gujaf-252	245	6	sizes	size	NOUN
gujaf-252	245	7	are	be	AUX
gujaf-252	245	8	n160b	n160b	PROPN
gujaf-252	245	9	and	and	CCONJ
gujaf-252	245	10	n1tr	n1tr	NOUN
gujaf-252	245	11	,	,	PUNCT
gujaf-252	245	12	respectively	respectively	ADV
gujaf-252	245	13	.	.	PUNCT
gujaf-252	246	1	the	the	DET
gujaf-252	246	2	skewness	skewness	NOUN
gujaf-252	246	3	values	value	NOUN
gujaf-252	246	4	are	be	AUX
gujaf-252	246	5	shown	show	VERB
gujaf-252	246	6	in	in	ADP
gujaf-252	246	7	table	table	NOUN
gujaf-252	246	8	2	2	NUM
gujaf-252	246	9	indicate	indicate	VERB
gujaf-252	246	10	that	that	SCONJ
gujaf-252	246	11	,	,	PUNCT
gujaf-252	246	12	despite	despite	SCONJ
gujaf-252	246	13	the	the	DET
gujaf-252	246	14	data	datum	NOUN
gujaf-252	246	15	's	's	PART
gujaf-252	246	16	apparent	apparent	ADJ
gujaf-252	246	17	negative	negative	ADJ
gujaf-252	246	18	skewness	skewness	NOUN
gujaf-252	246	19	,	,	PUNCT
gujaf-252	246	20	a	a	DET
gujaf-252	246	21	normal	normal	ADJ
gujaf-252	246	22	distribution	distribution	NOUN
gujaf-252	246	23	is	be	AUX
gujaf-252	246	24	really	really	ADV
gujaf-252	246	25	anticipated	anticipate	VERB
gujaf-252	246	26	.	.	PUNCT
gujaf-252	247	1	furthermore	furthermore	ADV
gujaf-252	247	2	,	,	PUNCT
gujaf-252	247	3	table	table	NOUN
gujaf-252	247	4	1	1	NUM
gujaf-252	247	5	's	's	PART
gujaf-252	247	6	kurtosis	kurtosis	NOUN
gujaf-252	247	7	value	value	NOUN
gujaf-252	247	8	suggests	suggest	VERB
gujaf-252	247	9	that	that	SCONJ
gujaf-252	247	10	a	a	DET
gujaf-252	247	11	normal	normal	ADJ
gujaf-252	247	12	peak	peak	NOUN
gujaf-252	247	13	is	be	AUX
gujaf-252	247	14	probably	probably	ADV
gujaf-252	247	15	present	present	ADJ
gujaf-252	247	16	in	in	ADP
gujaf-252	247	17	the	the	DET
gujaf-252	247	18	distribution	distribution	NOUN
gujaf-252	247	19	.	.	PUNCT
gujaf-252	248	1	this	this	PRON
gujaf-252	248	2	is	be	AUX
gujaf-252	248	3	consistent	consistent	ADJ
gujaf-252	248	4	with	with	ADP
gujaf-252	248	5	other	other	ADJ
gujaf-252	248	6	research	research	NOUN
gujaf-252	248	7	showing	show	VERB
gujaf-252	248	8	the	the	DET
gujaf-252	248	9	predictive	predictive	ADJ
gujaf-252	248	10	value	value	NOUN
gujaf-252	248	11	of	of	ADP
gujaf-252	248	12	kurtosis	kurtosis	NOUN
gujaf-252	248	13	and	and	CCONJ
gujaf-252	248	14	skewness	skewness	NOUN
gujaf-252	248	15	in	in	ADP
gujaf-252	248	16	predicting	predict	VERB
gujaf-252	248	17	data	datum	NOUN
gujaf-252	248	18	distribution	distribution	NOUN
gujaf-252	248	19	.	.	PUNCT
gujaf-252	249	1	it	it	PRON
gujaf-252	249	2	is	be	AUX
gujaf-252	249	3	possible	possible	ADJ
gujaf-252	249	4	to	to	PART
gujaf-252	249	5	determine	determine	VERB
gujaf-252	249	6	if	if	SCONJ
gujaf-252	249	7	the	the	DET
gujaf-252	249	8	data	datum	NOUN
gujaf-252	249	9	is	be	AUX
gujaf-252	249	10	skew	skew	ADJ
gujaf-252	249	11	or	or	CCONJ
gujaf-252	249	12	has	have	VERB
gujaf-252	249	13	an	an	DET
gujaf-252	249	14	unusual	unusual	ADJ
gujaf-252	249	15	kurtosis	kurtosis	NOUN
gujaf-252	249	16	by	by	ADP
gujaf-252	249	17	looking	look	VERB
gujaf-252	249	18	at	at	ADP
gujaf-252	249	19	the	the	DET
gujaf-252	249	20	data	datum	NOUN
gujaf-252	249	21	(	(	PUNCT
gujaf-252	249	22	bai	bai	PROPN
gujaf-252	249	23	&	&	CCONJ
gujaf-252	249	24	ng	ng	PROPN
gujaf-252	249	25	,	,	PUNCT
gujaf-252	249	26	2005	2005	NUM
gujaf-252	249	27	;	;	PUNCT
gujaf-252	249	28	barato	barato	PROPN
gujaf-252	249	29	&	&	CCONJ
gujaf-252	249	30	seifert	seifert	PROPN
gujaf-252	249	31	,	,	PUNCT
gujaf-252	249	32	2015	2015	NUM
gujaf-252	249	33	;	;	PUNCT
gujaf-252	249	34	blanca	blanca	PROPN
gujaf-252	249	35	,	,	PUNCT
gujaf-252	249	36	arnau	arnau	PROPN
gujaf-252	249	37	,	,	PUNCT
gujaf-252	249	38	lpez	lpez	PROPN
gujaf-252	249	39	-	-	PUNCT
gujaf-252	249	40	montiel	montiel	PROPN
gujaf-252	249	41	,	,	PUNCT
gujaf-252	249	42	bono	bono	X
gujaf-252	249	43	,	,	PUNCT
gujaf-252	249	44	&	&	CCONJ
gujaf-252	249	45	bendayan	bendayan	PROPN
gujaf-252	249	46	,	,	PUNCT
gujaf-252	249	47	2013	2013	NUM
gujaf-252	249	48	;	;	PUNCT
gujaf-252	249	49	kollo	kollo	PROPN
gujaf-252	249	50	,	,	PUNCT
gujaf-252	249	51	2008	2008	NUM
gujaf-252	249	52	;	;	PUNCT
gujaf-252	249	53	maru	maru	PROPN
gujaf-252	249	54	)	)	PUNCT
gujaf-252	249	55	.	.	PUNCT
gujaf-252	250	1	correlation	correlation	NOUN
gujaf-252	250	2	matrix	matrix	NOUN
gujaf-252	250	3	the	the	DET
gujaf-252	250	4	connection	connection	NOUN
gujaf-252	250	5	between	between	ADP
gujaf-252	250	6	each	each	PRON
gujaf-252	250	7	of	of	ADP
gujaf-252	250	8	the	the	DET
gujaf-252	250	9	two	two	NUM
gujaf-252	250	10	pairs	pair	NOUN
gujaf-252	250	11	of	of	ADP
gujaf-252	250	12	variables	variable	NOUN
gujaf-252	250	13	in	in	ADP
gujaf-252	250	14	the	the	DET
gujaf-252	250	15	model	model	NOUN
gujaf-252	250	16	is	be	AUX
gujaf-252	250	17	shown	show	VERB
gujaf-252	250	18	in	in	ADP
gujaf-252	250	19	the	the	DET
gujaf-252	250	20	correlation	correlation	NOUN
gujaf-252	250	21	matrix	matrix	NOUN
gujaf-252	250	22	.	.	PUNCT
gujaf-252	251	1	the	the	DET
gujaf-252	251	2	correlation	correlation	NOUN
gujaf-252	251	3	between	between	ADP
gujaf-252	251	4	the	the	DET
gujaf-252	251	5	explanatory	explanatory	ADJ
gujaf-252	251	6	and	and	CCONJ
gujaf-252	251	7	explained	explain	VERB
gujaf-252	251	8	variables	variable	NOUN
gujaf-252	251	9	must	must	AUX
gujaf-252	251	10	exist	exist	VERB
gujaf-252	251	11	,	,	PUNCT
gujaf-252	251	12	but	but	CCONJ
gujaf-252	251	13	even	even	ADV
gujaf-252	251	14	so	so	ADV
gujaf-252	251	15	,	,	PUNCT
gujaf-252	251	16	the	the	DET
gujaf-252	251	17	correlation	correlation	NOUN
gujaf-252	251	18	between	between	ADP
gujaf-252	251	19	the	the	DET
gujaf-252	251	20	independent	independent	ADJ
gujaf-252	251	21	variables	variable	NOUN
gujaf-252	251	22	should	should	AUX
gujaf-252	251	23	be	be	AUX
gujaf-252	251	24	zero	zero	NUM
gujaf-252	251	25	(	(	PUNCT
gujaf-252	251	26	gujarati	gujarati	PROPN
gujaf-252	251	27	,	,	PUNCT
gujaf-252	251	28	2004	2004	NUM
gujaf-252	251	29	)	)	PUNCT
gujaf-252	251	30	141	141	NUM
gujaf-252	251	31	table	table	NOUN
gujaf-252	251	32	3	3	NUM
gujaf-252	251	33	:	:	PUNCT
gujaf-252	251	34	correlation	correlation	NOUN
gujaf-252	251	35	matrix	matrix	NOUN
gujaf-252	251	36	variables	variable	NOUN
gujaf-252	251	37	(	(	PUNCT
gujaf-252	251	38	1	1	NUM
gujaf-252	251	39	)	)	PUNCT
gujaf-252	251	40	(	(	PUNCT
gujaf-252	251	41	2	2	NUM
gujaf-252	251	42	)	)	PUNCT
gujaf-252	251	43	(	(	PUNCT
gujaf-252	251	44	3	3	X
gujaf-252	251	45	)	)	PUNCT
gujaf-252	251	46	(	(	PUNCT
gujaf-252	251	47	4	4	NUM
gujaf-252	251	48	)	)	PUNCT
gujaf-252	251	49	(	(	PUNCT
gujaf-252	251	50	1	1	X
gujaf-252	251	51	)	)	PUNCT
gujaf-252	251	52	em	em	PRON
gujaf-252	251	53	1.000	1.000	NUM
gujaf-252	251	54	(	(	PUNCT
gujaf-252	251	55	2	2	NUM
gujaf-252	251	56	)	)	PUNCT
gujaf-252	251	57	beq	beq	X
gujaf-252	251	58	-0.099	-0.099	PUNCT
gujaf-252	251	59	(	(	PUNCT
gujaf-252	251	60	0.289	0.289	NUM
gujaf-252	251	61	)	)	PUNCT
gujaf-252	251	62	(	(	PUNCT
gujaf-252	251	63	3	3	X
gujaf-252	251	64	)	)	PUNCT
gujaf-252	251	65	ad	ad	NOUN
gujaf-252	252	1	-0.415	-0.415	NOUN
gujaf-252	252	2	*	*	SYM
gujaf-252	252	3	1.000	1.000	NUM
gujaf-252	252	4	(	(	PUNCT
gujaf-252	252	5	0.000	0.000	NUM
gujaf-252	252	6	)	)	PUNCT
gujaf-252	252	7	(	(	PUNCT
gujaf-252	252	8	0.213	0.213	NUM
gujaf-252	252	9	)	)	PUNCT
gujaf-252	252	10	(	(	PUNCT
gujaf-252	252	11	0.402	0.402	NUM
gujaf-252	252	12	)	)	PUNCT
gujaf-252	252	13	1.000	1.000	NUM
gujaf-252	252	14	(	(	PUNCT
gujaf-252	252	15	4	4	NUM
gujaf-252	252	16	)	)	PUNCT
gujaf-252	252	17	fsz	fsz	NOUN
gujaf-252	252	18	0.225	0.225	NUM
gujaf-252	252	19	*	*	SYM
gujaf-252	252	20	0.053	0.053	NUM
gujaf-252	252	21	-0.048	-0.048	NOUN
gujaf-252	252	22	(	(	PUNCT
gujaf-252	252	23	0.015	0.015	NUM
gujaf-252	252	24	)	)	PUNCT
gujaf-252	252	25	(	(	PUNCT
gujaf-252	252	26	0.574	0.574	NUM
gujaf-252	252	27	)	)	PUNCT
gujaf-252	252	28	(	(	PUNCT
gujaf-252	252	29	0.605	0.605	NUM
gujaf-252	252	30	)	)	PUNCT
gujaf-252	252	31	1.000	1.000	NUM
gujaf-252	252	32	source	source	NOUN
gujaf-252	252	33	:	:	PUNCT
gujaf-252	252	34	stata14	stata14	NOUN
gujaf-252	252	35	output	output	NOUN
gujaf-252	253	1	,	,	PUNCT
gujaf-252	253	2	2022	2022	NUM
gujaf-252	253	3	note	note	VERB
gujaf-252	253	4	that	that	SCONJ
gujaf-252	253	5	the	the	DET
gujaf-252	253	6	correlation	correlation	NOUN
gujaf-252	253	7	coefficient	coefficient	NOUN
gujaf-252	253	8	's	's	PART
gujaf-252	253	9	value	value	NOUN
gujaf-252	253	10	falls	fall	VERB
gujaf-252	253	11	between	between	ADP
gujaf-252	253	12	1.0	1.0	NUM
gujaf-252	253	13	and	and	CCONJ
gujaf-252	253	14	-1.0	-1.0	PROPN
gujaf-252	253	15	.	.	PUNCT
gujaf-252	254	1	a	a	DET
gujaf-252	254	2	perfect	perfect	ADJ
gujaf-252	254	3	,	,	PUNCT
gujaf-252	254	4	strong	strong	ADJ
gujaf-252	254	5	,	,	PUNCT
gujaf-252	254	6	positive	positive	ADJ
gujaf-252	254	7	linear	linear	NOUN
gujaf-252	254	8	link	link	NOUN
gujaf-252	254	9	between	between	ADP
gujaf-252	254	10	a	a	DET
gujaf-252	254	11	variable	variable	NOUN
gujaf-252	254	12	and	and	CCONJ
gujaf-252	254	13	itself	itself	PRON
gujaf-252	254	14	is	be	AUX
gujaf-252	254	15	indicated	indicate	VERB
gujaf-252	254	16	by	by	ADP
gujaf-252	254	17	a	a	DET
gujaf-252	254	18	coefficient	coefficient	NOUN
gujaf-252	254	19	of	of	ADP
gujaf-252	254	20	1.0	1.0	NUM
gujaf-252	254	21	on	on	ADP
gujaf-252	254	22	the	the	DET
gujaf-252	254	23	matrix	matrix	NOUN
gujaf-252	254	24	(	(	PUNCT
gujaf-252	254	25	diagonal	diagonal	ADJ
gujaf-252	254	26	)	)	PUNCT
gujaf-252	254	27	,	,	PUNCT
gujaf-252	254	28	while	while	SCONJ
gujaf-252	254	29	the	the	DET
gujaf-252	254	30	existence	existence	NOUN
gujaf-252	254	31	of	of	ADP
gujaf-252	254	32	a	a	DET
gujaf-252	254	33	perfect	perfect	ADJ
gujaf-252	254	34	,	,	PUNCT
gujaf-252	254	35	strong	strong	ADJ
gujaf-252	254	36	,	,	PUNCT
gujaf-252	254	37	negative	negative	ADJ
gujaf-252	254	38	association	association	NOUN
gujaf-252	254	39	is	be	AUX
gujaf-252	254	40	shown	show	VERB
gujaf-252	254	41	by	by	ADP
gujaf-252	254	42	a	a	DET
gujaf-252	254	43	value	value	NOUN
gujaf-252	254	44	of	of	ADP
gujaf-252	254	45	-1.0	-1.0	PROPN
gujaf-252	254	46	.	.	PUNCT
gujaf-252	255	1	a	a	DET
gujaf-252	255	2	moderate	moderate	ADJ
gujaf-252	255	3	association	association	NOUN
gujaf-252	255	4	and	and	CCONJ
gujaf-252	255	5	a	a	DET
gujaf-252	255	6	weak	weak	ADJ
gujaf-252	255	7	relationship	relationship	NOUN
gujaf-252	255	8	,	,	PUNCT
gujaf-252	255	9	however	however	ADV
gujaf-252	255	10	,	,	PUNCT
gujaf-252	255	11	are	be	AUX
gujaf-252	255	12	indicated	indicate	VERB
gujaf-252	255	13	by	by	ADP
gujaf-252	255	14	a	a	DET
gujaf-252	255	15	correlation	correlation	NOUN
gujaf-252	255	16	coefficient	coefficient	NOUN
gujaf-252	255	17	value	value	NOUN
gujaf-252	255	18	that	that	PRON
gujaf-252	255	19	falls	fall	VERB
gujaf-252	255	20	between	between	ADP
gujaf-252	255	21	1.0	1.0	NUM
gujaf-252	255	22	and	and	CCONJ
gujaf-252	255	23	-1.0	-1.0	PROPN
gujaf-252	255	24	.	.	PUNCT
gujaf-252	256	1	put	put	VERB
gujaf-252	256	2	differently	differently	ADV
gujaf-252	256	3	,	,	PUNCT
gujaf-252	256	4	a	a	DET
gujaf-252	256	5	connection	connection	NOUN
gujaf-252	256	6	is	be	AUX
gujaf-252	256	7	shown	show	VERB
gujaf-252	256	8	as	as	ADP
gujaf-252	256	9	positive	positive	ADJ
gujaf-252	256	10	when	when	SCONJ
gujaf-252	256	11	r>0	r>0	ADJ
gujaf-252	256	12	,	,	PUNCT
gujaf-252	256	13	negative	negative	ADJ
gujaf-252	256	14	when	when	SCONJ
gujaf-252	256	15	r<0	r<0	NOUN
gujaf-252	256	16	,	,	PUNCT
gujaf-252	256	17	and	and	CCONJ
gujaf-252	256	18	no	no	DET
gujaf-252	256	19	relationship	relationship	NOUN
gujaf-252	256	20	at	at	ADV
gujaf-252	256	21	all	all	ADV
gujaf-252	256	22	for	for	ADP
gujaf-252	256	23	r=0	r=0	PROPN
gujaf-252	256	24	.	.	PUNCT
gujaf-252	257	1	for	for	ADP
gujaf-252	257	2	a	a	DET
gujaf-252	257	3	correlation	correlation	NOUN
gujaf-252	257	4	matrix	matrix	NOUN
gujaf-252	257	5	,	,	PUNCT
gujaf-252	257	6	a	a	DET
gujaf-252	257	7	link	link	NOUN
gujaf-252	257	8	is	be	AUX
gujaf-252	257	9	considered	consider	VERB
gujaf-252	257	10	extremely	extremely	ADV
gujaf-252	257	11	weak	weak	ADJ
gujaf-252	257	12	if	if	SCONJ
gujaf-252	257	13	it	it	PRON
gujaf-252	257	14	is	be	AUX
gujaf-252	257	15	1–10	1–10	NOUN
gujaf-252	257	16	%	%	NOUN
gujaf-252	257	17	,	,	PUNCT
gujaf-252	257	18	weak	weak	ADJ
gujaf-252	257	19	if	if	SCONJ
gujaf-252	257	20	it	it	PRON
gujaf-252	257	21	is	be	AUX
gujaf-252	257	22	11	11	NUM
gujaf-252	257	23	-	-	SYM
gujaf-252	257	24	29	29	NUM
gujaf-252	257	25	%	%	NOUN
gujaf-252	257	26	,	,	PUNCT
gujaf-252	257	27	moderate	moderate	ADJ
gujaf-252	257	28	if	if	SCONJ
gujaf-252	257	29	it	it	PRON
gujaf-252	257	30	is	be	AUX
gujaf-252	257	31	30–60	30–60	NUM
gujaf-252	257	32	%	%	NOUN
gujaf-252	257	33	,	,	PUNCT
gujaf-252	257	34	and	and	CCONJ
gujaf-252	257	35	strong	strong	ADJ
gujaf-252	257	36	if	if	SCONJ
gujaf-252	257	37	it	it	PRON
gujaf-252	257	38	is	be	AUX
gujaf-252	257	39	61	61	NUM
gujaf-252	257	40	%	%	NOUN
gujaf-252	257	41	or	or	CCONJ
gujaf-252	257	42	above	above	ADJ
gujaf-252	257	43	.	.	PUNCT
gujaf-252	258	1	table	table	NOUN
gujaf-252	258	2	3	3	NUM
gujaf-252	258	3	shows	show	VERB
gujaf-252	258	4	that	that	SCONJ
gujaf-252	258	5	,	,	PUNCT
gujaf-252	258	6	with	with	ADP
gujaf-252	258	7	a	a	DET
gujaf-252	258	8	correlation	correlation	NOUN
gujaf-252	258	9	value	value	NOUN
gujaf-252	258	10	of	of	ADP
gujaf-252	258	11	-0.147	-0.147	NOUN
gujaf-252	258	12	,	,	PUNCT
gujaf-252	258	13	the	the	DET
gujaf-252	258	14	association	association	NOUN
gujaf-252	258	15	between	between	ADP
gujaf-252	258	16	board	board	NOUN
gujaf-252	258	17	ethnicity	ethnicity	NOUN
gujaf-252	258	18	and	and	CCONJ
gujaf-252	258	19	earnings	earning	NOUN
gujaf-252	258	20	management	management	NOUN
gujaf-252	258	21	is	be	AUX
gujaf-252	258	22	modest	modest	ADJ
gujaf-252	258	23	and	and	CCONJ
gujaf-252	258	24	negative	negative	ADJ
gujaf-252	258	25	.	.	PUNCT
gujaf-252	259	1	the	the	DET
gujaf-252	259	2	correlation	correlation	NOUN
gujaf-252	259	3	coefficient	coefficient	NOUN
gujaf-252	259	4	between	between	ADP
gujaf-252	259	5	board	board	NOUN
gujaf-252	259	6	education	education	NOUN
gujaf-252	259	7	certification	certification	NOUN
gujaf-252	259	8	and	and	CCONJ
gujaf-252	259	9	earnings	earning	NOUN
gujaf-252	259	10	management	management	NOUN
gujaf-252	259	11	is	be	AUX
gujaf-252	259	12	0.099	0.099	NUM
gujaf-252	259	13	,	,	PUNCT
gujaf-252	259	14	indicating	indicate	VERB
gujaf-252	259	15	a	a	DET
gujaf-252	259	16	weak	weak	ADJ
gujaf-252	259	17	and	and	CCONJ
gujaf-252	259	18	negative	negative	ADJ
gujaf-252	259	19	association	association	NOUN
gujaf-252	259	20	.	.	PUNCT
gujaf-252	260	1	with	with	ADP
gujaf-252	260	2	a	a	DET
gujaf-252	260	3	correlation	correlation	NOUN
gujaf-252	260	4	value	value	NOUN
gujaf-252	260	5	of	of	ADP
gujaf-252	260	6	0.415	0.415	NUM
gujaf-252	260	7	,	,	PUNCT
gujaf-252	260	8	the	the	DET
gujaf-252	260	9	age	age	NOUN
gujaf-252	260	10	of	of	ADP
gujaf-252	260	11	directors	director	NOUN
gujaf-252	260	12	and	and	CCONJ
gujaf-252	260	13	earnings	earning	NOUN
gujaf-252	260	14	management	management	NOUN
gujaf-252	260	15	have	have	VERB
gujaf-252	260	16	a	a	DET
gujaf-252	260	17	negative	negative	ADJ
gujaf-252	260	18	and	and	CCONJ
gujaf-252	260	19	weak	weak	ADJ
gujaf-252	260	20	relationship	relationship	NOUN
gujaf-252	260	21	.	.	PUNCT
gujaf-252	261	1	furthermore	furthermore	ADV
gujaf-252	261	2	,	,	PUNCT
gujaf-252	261	3	gujarati	gujarati	PROPN
gujaf-252	261	4	(	(	PUNCT
gujaf-252	261	5	2004	2004	NUM
gujaf-252	261	6	)	)	PUNCT
gujaf-252	261	7	views	view	NOUN
gujaf-252	261	8	as	as	ADP
gujaf-252	261	9	excessive	excessive	ADJ
gujaf-252	261	10	any	any	DET
gujaf-252	261	11	correlation	correlation	NOUN
gujaf-252	261	12	coefficient	coefficient	NOUN
gujaf-252	261	13	of	of	ADP
gujaf-252	261	14	higher	high	ADJ
gujaf-252	261	15	than	than	ADP
gujaf-252	261	16	0.80	0.80	NUM
gujaf-252	261	17	between	between	ADP
gujaf-252	261	18	two	two	NUM
gujaf-252	261	19	independent	independent	ADJ
gujaf-252	261	20	variables	variable	NOUN
gujaf-252	261	21	.	.	PUNCT
gujaf-252	262	1	with	with	ADP
gujaf-252	262	2	the	the	DET
gujaf-252	262	3	exception	exception	NOUN
gujaf-252	262	4	of	of	ADP
gujaf-252	262	5	the	the	DET
gujaf-252	262	6	association	association	NOUN
gujaf-252	262	7	between	between	ADP
gujaf-252	262	8	board	board	NOUN
gujaf-252	262	9	gender	gender	NOUN
gujaf-252	262	10	and	and	CCONJ
gujaf-252	262	11	director	director	NOUN
gujaf-252	262	12	age	age	NOUN
gujaf-252	262	13	,	,	PUNCT
gujaf-252	262	14	which	which	PRON
gujaf-252	262	15	has	have	VERB
gujaf-252	262	16	a	a	DET
gujaf-252	262	17	coefficient	coefficient	NOUN
gujaf-252	262	18	correlation	correlation	NOUN
gujaf-252	262	19	of	of	ADP
gujaf-252	262	20	-0.656	-0.656	PROPN
gujaf-252	262	21	,	,	PUNCT
gujaf-252	262	22	suggesting	suggest	VERB
gujaf-252	262	23	the	the	DET
gujaf-252	262	24	potential	potential	ADJ
gujaf-252	262	25	existence	existence	NOUN
gujaf-252	262	26	of	of	ADP
gujaf-252	262	27	detrimental	detrimental	ADJ
gujaf-252	262	28	multicolinerity	multicolinerity	NOUN
gujaf-252	262	29	,	,	PUNCT
gujaf-252	262	30	all	all	DET
gujaf-252	262	31	correlation	correlation	NOUN
gujaf-252	262	32	coefficients	coefficient	NOUN
gujaf-252	262	33	between	between	ADP
gujaf-252	262	34	independent	independent	ADJ
gujaf-252	262	35	variables	variable	NOUN
gujaf-252	262	36	in	in	ADP
gujaf-252	262	37	the	the	DET
gujaf-252	262	38	above	above	ADJ
gujaf-252	262	39	table	table	NOUN
gujaf-252	262	40	are	be	AUX
gujaf-252	262	41	below	below	ADP
gujaf-252	262	42	0.80	0.80	NUM
gujaf-252	262	43	.	.	PUNCT
gujaf-252	263	1	to	to	PART
gujaf-252	263	2	verify	verify	VERB
gujaf-252	263	3	this	this	PRON
gujaf-252	263	4	,	,	PUNCT
gujaf-252	263	5	utilize	utilize	VERB
gujaf-252	263	6	the	the	DET
gujaf-252	263	7	variance	variance	NOUN
gujaf-252	263	8	inflation	inflation	NOUN
gujaf-252	263	9	factor	factor	NOUN
gujaf-252	263	10	.	.	PUNCT
gujaf-252	264	1	test	test	NOUN
gujaf-252	264	2	for	for	ADP
gujaf-252	264	3	diagnosis	diagnosis	NOUN
gujaf-252	264	4	a	a	DET
gujaf-252	264	5	number	number	NOUN
gujaf-252	264	6	of	of	ADP
gujaf-252	264	7	diagnostic	diagnostic	ADJ
gujaf-252	264	8	tests	test	NOUN
gujaf-252	264	9	were	be	AUX
gujaf-252	264	10	carried	carry	VERB
gujaf-252	264	11	out	out	ADP
gujaf-252	264	12	in	in	ADP
gujaf-252	264	13	this	this	DET
gujaf-252	264	14	part	part	NOUN
gujaf-252	264	15	to	to	PART
gujaf-252	264	16	guarantee	guarantee	VERB
gujaf-252	264	17	the	the	DET
gujaf-252	264	18	validity	validity	NOUN
gujaf-252	264	19	and	and	CCONJ
gujaf-252	264	20	dependability	dependability	NOUN
gujaf-252	264	21	of	of	ADP
gujaf-252	264	22	the	the	DET
gujaf-252	264	23	regression	regression	NOUN
gujaf-252	264	24	models	model	NOUN
gujaf-252	264	25	that	that	PRON
gujaf-252	264	26	were	be	AUX
gujaf-252	264	27	used	use	VERB
gujaf-252	264	28	in	in	ADP
gujaf-252	264	29	the	the	DET
gujaf-252	264	30	investigation	investigation	NOUN
gujaf-252	264	31	.	.	PUNCT
gujaf-252	265	1	these	these	DET
gujaf-252	265	2	tests	test	NOUN
gujaf-252	265	3	comprised	comprise	VERB
gujaf-252	265	4	the	the	DET
gujaf-252	265	5	hausman	hausman	ADJ
gujaf-252	265	6	specification	specification	NOUN
gujaf-252	265	7	test	test	NOUN
gujaf-252	265	8	,	,	PUNCT
gujaf-252	265	9	auto	auto	NOUN
gujaf-252	265	10	and	and	CCONJ
gujaf-252	265	11	serial	serial	ADJ
gujaf-252	265	12	correlation	correlation	NOUN
gujaf-252	265	13	142	142	NUM
gujaf-252	265	14	test	test	NOUN
gujaf-252	265	15	,	,	PUNCT
gujaf-252	265	16	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	265	17	test	test	NOUN
gujaf-252	265	18	,	,	PUNCT
gujaf-252	265	19	linearity	linearity	NOUN
gujaf-252	265	20	test	test	NOUN
gujaf-252	265	21	,	,	PUNCT
gujaf-252	265	22	multicollinearity	multicollinearity	NOUN
gujaf-252	265	23	test	test	NOUN
gujaf-252	265	24	,	,	PUNCT
gujaf-252	265	25	and	and	CCONJ
gujaf-252	265	26	normalcy	normalcy	NOUN
gujaf-252	265	27	test	test	VERB
gujaf-252	265	28	.	.	PUNCT
gujaf-252	266	1	the	the	DET
gujaf-252	266	2	results	result	NOUN
gujaf-252	266	3	of	of	ADP
gujaf-252	266	4	the	the	DET
gujaf-252	266	5	multicollinearity	multicollinearity	NOUN
gujaf-252	266	6	test	test	NOUN
gujaf-252	266	7	showed	show	VERB
gujaf-252	266	8	that	that	SCONJ
gujaf-252	266	9	there	there	PRON
gujaf-252	266	10	was	be	VERB
gujaf-252	266	11	no	no	DET
gujaf-252	266	12	problem	problem	NOUN
gujaf-252	266	13	with	with	ADP
gujaf-252	266	14	multicollinearity	multicollinearity	NOUN
gujaf-252	266	15	among	among	ADP
gujaf-252	266	16	the	the	DET
gujaf-252	266	17	explanatory	explanatory	ADJ
gujaf-252	266	18	variables	variable	NOUN
gujaf-252	266	19	since	since	SCONJ
gujaf-252	266	20	tolerance	tolerance	NOUN
gujaf-252	266	21	values	value	NOUN
gujaf-252	266	22	were	be	AUX
gujaf-252	266	23	more	more	ADJ
gujaf-252	266	24	than	than	ADP
gujaf-252	266	25	0.10	0.10	NUM
gujaf-252	266	26	and	and	CCONJ
gujaf-252	266	27	all	all	DET
gujaf-252	266	28	variables	variable	NOUN
gujaf-252	266	29	'	'	PART
gujaf-252	266	30	vif	vif	NOUN
gujaf-252	266	31	values	value	NOUN
gujaf-252	266	32	were	be	AUX
gujaf-252	266	33	less	less	ADJ
gujaf-252	266	34	than	than	ADP
gujaf-252	266	35	10	10	NUM
gujaf-252	266	36	.	.	PUNCT
gujaf-252	267	1	the	the	DET
gujaf-252	267	2	variables	variable	NOUN
gujaf-252	267	3	'	'	PART
gujaf-252	267	4	respective	respective	ADJ
gujaf-252	267	5	vif	vif	NOUN
gujaf-252	267	6	values	value	NOUN
gujaf-252	267	7	were	be	AUX
gujaf-252	267	8	:	:	PUNCT
gujaf-252	267	9	bg	bg	PROPN
gujaf-252	267	10	(	(	PUNCT
gujaf-252	267	11	1.82	1.82	NUM
gujaf-252	267	12	)	)	PUNCT
gujaf-252	267	13	,	,	PUNCT
gujaf-252	267	14	ad	ad	NOUN
gujaf-252	267	15	(	(	PUNCT
gujaf-252	267	16	1.764	1.764	NUM
gujaf-252	267	17	)	)	PUNCT
gujaf-252	267	18	,	,	PUNCT
gujaf-252	267	19	fsz	fsz	NOUN
gujaf-252	267	20	(	(	PUNCT
gujaf-252	267	21	1.054	1.054	NUM
gujaf-252	267	22	)	)	PUNCT
gujaf-252	267	23	,	,	PUNCT
gujaf-252	267	24	beq	beq	X
gujaf-252	267	25	(	(	PUNCT
gujaf-252	267	26	1.033	1.033	NUM
gujaf-252	267	27	)	)	PUNCT
gujaf-252	267	28	,	,	PUNCT
gujaf-252	267	29	and	and	CCONJ
gujaf-252	267	30	be	be	AUX
gujaf-252	267	31	(	(	PUNCT
gujaf-252	267	32	1.021	1.021	NUM
gujaf-252	267	33	)	)	PUNCT
gujaf-252	267	34	.	.	PUNCT
gujaf-252	268	1	these	these	DET
gujaf-252	268	2	numbers	number	NOUN
gujaf-252	268	3	showed	show	VERB
gujaf-252	268	4	that	that	SCONJ
gujaf-252	268	5	there	there	PRON
gujaf-252	268	6	was	be	VERB
gujaf-252	268	7	no	no	DET
gujaf-252	268	8	collinearity	collinearity	NOUN
gujaf-252	268	9	between	between	ADP
gujaf-252	268	10	the	the	DET
gujaf-252	268	11	explanatory	explanatory	ADJ
gujaf-252	268	12	factors	factor	NOUN
gujaf-252	268	13	.	.	PUNCT
gujaf-252	269	1	a	a	DET
gujaf-252	269	2	linear	linear	ADJ
gujaf-252	269	3	link	link	NOUN
gujaf-252	269	4	between	between	ADP
gujaf-252	269	5	the	the	DET
gujaf-252	269	6	predictors	predictor	NOUN
gujaf-252	269	7	and	and	CCONJ
gujaf-252	269	8	the	the	DET
gujaf-252	269	9	result	result	NOUN
gujaf-252	269	10	variable	variable	NOUN
gujaf-252	269	11	was	be	AUX
gujaf-252	269	12	shown	show	VERB
gujaf-252	269	13	by	by	ADP
gujaf-252	269	14	the	the	DET
gujaf-252	269	15	linearity	linearity	NOUN
gujaf-252	269	16	test	test	NOUN
gujaf-252	269	17	.	.	PUNCT
gujaf-252	270	1	there	there	PRON
gujaf-252	270	2	is	be	VERB
gujaf-252	270	3	a	a	DET
gujaf-252	270	4	linear	linear	ADJ
gujaf-252	270	5	connection	connection	NOUN
gujaf-252	270	6	between	between	ADP
gujaf-252	270	7	the	the	DET
gujaf-252	270	8	predictors	predictor	NOUN
gujaf-252	270	9	and	and	CCONJ
gujaf-252	270	10	the	the	DET
gujaf-252	270	11	result	result	NOUN
gujaf-252	270	12	variable	variable	NOUN
gujaf-252	270	13	since	since	SCONJ
gujaf-252	270	14	the	the	DET
gujaf-252	270	15	standard	standard	ADJ
gujaf-252	270	16	deviation	deviation	NOUN
gujaf-252	270	17	of	of	ADP
gujaf-252	270	18	the	the	DET
gujaf-252	270	19	dependent	dependent	ADJ
gujaf-252	270	20	variable	variable	NOUN
gujaf-252	270	21	,	,	PUNCT
gujaf-252	270	22	em	em	PRON
gujaf-252	270	23	(	(	PUNCT
gujaf-252	270	24	0.198	0.198	NUM
gujaf-252	270	25	)	)	PUNCT
gujaf-252	270	26	,	,	PUNCT
gujaf-252	270	27	was	be	AUX
gujaf-252	270	28	higher	high	ADJ
gujaf-252	270	29	than	than	ADP
gujaf-252	270	30	the	the	DET
gujaf-252	270	31	standard	standard	ADJ
gujaf-252	270	32	deviation	deviation	NOUN
gujaf-252	270	33	of	of	ADP
gujaf-252	270	34	e	e	PROPN
gujaf-252	270	35	(	(	PUNCT
gujaf-252	270	36	0.0000016	0.0000016	NUM
gujaf-252	270	37	)	)	PUNCT
gujaf-252	270	38	,	,	PUNCT
gujaf-252	270	39	the	the	DET
gujaf-252	270	40	fitted	fit	VERB
gujaf-252	270	41	value	value	NOUN
gujaf-252	270	42	.	.	PUNCT
gujaf-252	271	1	the	the	DET
gujaf-252	271	2	wooldridge	wooldridge	PROPN
gujaf-252	271	3	test	test	PROPN
gujaf-252	271	4	for	for	ADP
gujaf-252	271	5	autocorrelation	autocorrelation	NOUN
gujaf-252	271	6	in	in	ADP
gujaf-252	271	7	panel	panel	NOUN
gujaf-252	271	8	data	datum	NOUN
gujaf-252	271	9	demonstrated	demonstrate	VERB
gujaf-252	271	10	the	the	DET
gujaf-252	271	11	existence	existence	NOUN
gujaf-252	271	12	of	of	ADP
gujaf-252	271	13	both	both	CCONJ
gujaf-252	271	14	auto	auto	NOUN
gujaf-252	271	15	and	and	CCONJ
gujaf-252	271	16	serial	serial	ADJ
gujaf-252	271	17	correlation	correlation	NOUN
gujaf-252	271	18	,	,	PUNCT
gujaf-252	271	19	which	which	PRON
gujaf-252	271	20	was	be	AUX
gujaf-252	271	21	confirmed	confirm	VERB
gujaf-252	271	22	by	by	ADP
gujaf-252	271	23	auto	auto	NOUN
gujaf-252	271	24	and	and	CCONJ
gujaf-252	271	25	serial	serial	ADJ
gujaf-252	271	26	correlation	correlation	NOUN
gujaf-252	271	27	tests	test	NOUN
gujaf-252	271	28	.	.	PUNCT
gujaf-252	272	1	with	with	ADP
gujaf-252	272	2	a	a	DET
gujaf-252	272	3	p	p	NOUN
gujaf-252	272	4	-	-	PUNCT
gujaf-252	272	5	value	value	NOUN
gujaf-252	272	6	of	of	ADP
gujaf-252	272	7	0.0000	0.0000	NUM
gujaf-252	272	8	and	and	CCONJ
gujaf-252	272	9	a	a	DET
gujaf-252	272	10	chi	chi	ADJ
gujaf-252	272	11	-	-	PUNCT
gujaf-252	272	12	square	square	ADJ
gujaf-252	272	13	test	test	NOUN
gujaf-252	272	14	score	score	NOUN
gujaf-252	272	15	of	of	ADP
gujaf-252	272	16	93.769	93.769	NUM
gujaf-252	272	17	,	,	PUNCT
gujaf-252	272	18	the	the	DET
gujaf-252	272	19	results	result	NOUN
gujaf-252	272	20	indicate	indicate	VERB
gujaf-252	272	21	statistical	statistical	ADJ
gujaf-252	272	22	significance	significance	NOUN
gujaf-252	272	23	.	.	PUNCT
gujaf-252	273	1	the	the	DET
gujaf-252	273	2	research	research	NOUN
gujaf-252	273	3	used	use	VERB
gujaf-252	273	4	the	the	DET
gujaf-252	273	5	panel	panel	NOUN
gujaf-252	273	6	corrected	correct	VERB
gujaf-252	273	7	standard	standard	ADJ
gujaf-252	273	8	error	error	NOUN
gujaf-252	273	9	(	(	PUNCT
gujaf-252	273	10	pcse	pcse	NOUN
gujaf-252	273	11	)	)	PUNCT
gujaf-252	273	12	model	model	NOUN
gujaf-252	273	13	for	for	ADP
gujaf-252	273	14	fixed	fix	VERB
gujaf-252	273	15	effect	effect	NOUN
gujaf-252	273	16	to	to	PART
gujaf-252	273	17	solve	solve	VERB
gujaf-252	273	18	this	this	DET
gujaf-252	273	19	problem	problem	NOUN
gujaf-252	273	20	.	.	PUNCT
gujaf-252	274	1	the	the	DET
gujaf-252	274	2	modified	modify	VERB
gujaf-252	274	3	wald	wald	PROPN
gujaf-252	274	4	test	test	NOUN
gujaf-252	274	5	for	for	ADP
gujaf-252	274	6	groupwise	groupwise	NOUN
gujaf-252	274	7	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	274	8	in	in	ADP
gujaf-252	274	9	fixed	fix	VERB
gujaf-252	274	10	effect	effect	NOUN
gujaf-252	274	11	the	the	DET
gujaf-252	274	12	regression	regression	NOUN
gujaf-252	274	13	model	model	NOUN
gujaf-252	274	14	supported	support	VERB
gujaf-252	274	15	the	the	DET
gujaf-252	274	16	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	274	17	test	test	NOUN
gujaf-252	274	18	's	's	PART
gujaf-252	274	19	finding	finding	NOUN
gujaf-252	274	20	that	that	SCONJ
gujaf-252	274	21	there	there	PRON
gujaf-252	274	22	was	be	VERB
gujaf-252	274	23	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	274	24	in	in	ADP
gujaf-252	274	25	the	the	DET
gujaf-252	274	26	data	datum	NOUN
gujaf-252	274	27	.	.	PUNCT
gujaf-252	275	1	at	at	ADP
gujaf-252	275	2	1	1	NUM
gujaf-252	275	3	%	%	NOUN
gujaf-252	275	4	,	,	PUNCT
gujaf-252	275	5	the	the	DET
gujaf-252	275	6	chi	chi	ADJ
gujaf-252	275	7	-	-	PUNCT
gujaf-252	275	8	square	square	ADJ
gujaf-252	275	9	test	test	NOUN
gujaf-252	275	10	statistic	statistic	NOUN
gujaf-252	275	11	was	be	AUX
gujaf-252	275	12	93.769	93.769	NUM
gujaf-252	275	13	,	,	PUNCT
gujaf-252	275	14	statistically	statistically	ADV
gujaf-252	275	15	significant	significant	ADJ
gujaf-252	275	16	,	,	PUNCT
gujaf-252	275	17	and	and	CCONJ
gujaf-252	275	18	had	have	VERB
gujaf-252	275	19	a	a	DET
gujaf-252	275	20	probability	probability	NOUN
gujaf-252	275	21	value	value	NOUN
gujaf-252	275	22	of	of	ADP
gujaf-252	275	23	0.0000	0.0000	NUM
gujaf-252	275	24	.	.	PUNCT
gujaf-252	276	1	as	as	ADP
gujaf-252	276	2	a	a	DET
gujaf-252	276	3	result	result	NOUN
gujaf-252	276	4	,	,	PUNCT
gujaf-252	276	5	the	the	DET
gujaf-252	276	6	research	research	NOUN
gujaf-252	276	7	used	use	VERB
gujaf-252	276	8	the	the	DET
gujaf-252	276	9	pcse	pcse	PROPN
gujaf-252	276	10	model	model	NOUN
gujaf-252	276	11	to	to	PART
gujaf-252	276	12	successfully	successfully	ADV
gujaf-252	276	13	handle	handle	VERB
gujaf-252	276	14	the	the	DET
gujaf-252	276	15	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	276	16	problem	problem	NOUN
gujaf-252	276	17	.	.	PUNCT
gujaf-252	277	1	the	the	DET
gujaf-252	277	2	shapiro	shapiro	PROPN
gujaf-252	277	3	-	-	PUNCT
gujaf-252	277	4	wilk	wilk	NOUN
gujaf-252	277	5	w	w	PROPN
gujaf-252	277	6	test	test	NOUN
gujaf-252	277	7	was	be	AUX
gujaf-252	277	8	used	use	VERB
gujaf-252	277	9	to	to	PART
gujaf-252	277	10	examine	examine	VERB
gujaf-252	277	11	the	the	DET
gujaf-252	277	12	residuals	residual	NOUN
gujaf-252	277	13	for	for	ADP
gujaf-252	277	14	normality	normality	NOUN
gujaf-252	277	15	,	,	PUNCT
gujaf-252	277	16	and	and	CCONJ
gujaf-252	277	17	the	the	DET
gujaf-252	277	18	results	result	NOUN
gujaf-252	277	19	did	do	AUX
gujaf-252	277	20	not	not	PART
gujaf-252	277	21	reject	reject	VERB
gujaf-252	277	22	the	the	DET
gujaf-252	277	23	null	null	ADJ
gujaf-252	277	24	hypothesis	hypothesis	NOUN
gujaf-252	277	25	.	.	PUNCT
gujaf-252	278	1	the	the	DET
gujaf-252	278	2	test	test	NOUN
gujaf-252	278	3	yielded	yield	VERB
gujaf-252	278	4	a	a	DET
gujaf-252	278	5	p	p	NOUN
gujaf-252	278	6	-	-	PUNCT
gujaf-252	278	7	value	value	NOUN
gujaf-252	278	8	of	of	ADP
gujaf-252	278	9	0.157	0.157	NUM
gujaf-252	278	10	,	,	PUNCT
gujaf-252	278	11	which	which	PRON
gujaf-252	278	12	was	be	AUX
gujaf-252	278	13	not	not	PART
gujaf-252	278	14	significant	significant	ADJ
gujaf-252	278	15	statistically	statistically	ADV
gujaf-252	278	16	.	.	PUNCT
gujaf-252	279	1	the	the	DET
gujaf-252	279	2	gauss	gaus	VERB
gujaf-252	279	3	-	-	PUNCT
gujaf-252	279	4	markov	markov	NOUN
gujaf-252	279	5	theorem	theorem	NOUN
gujaf-252	279	6	,	,	PUNCT
gujaf-252	279	7	which	which	PRON
gujaf-252	279	8	states	state	VERB
gujaf-252	279	9	that	that	SCONJ
gujaf-252	279	10	when	when	SCONJ
gujaf-252	279	11	the	the	DET
gujaf-252	279	12	sample	sample	NOUN
gujaf-252	279	13	size	size	NOUN
gujaf-252	279	14	is	be	AUX
gujaf-252	279	15	greater	great	ADJ
gujaf-252	279	16	than	than	ADP
gujaf-252	279	17	15	15	NUM
gujaf-252	279	18	,	,	PUNCT
gujaf-252	279	19	obtaining	obtain	VERB
gujaf-252	279	20	best	good	ADJ
gujaf-252	279	21	linear	linear	ADJ
gujaf-252	279	22	un	un	ADJ
gujaf-252	279	23	-	-	ADJ
gujaf-252	279	24	bias	bias	NOUN
gujaf-252	279	25	estimates	estimate	NOUN
gujaf-252	279	26	(	(	PUNCT
gujaf-252	279	27	blue	blue	ADJ
gujaf-252	279	28	)	)	PUNCT
gujaf-252	279	29	does	do	AUX
gujaf-252	279	30	not	not	PART
gujaf-252	279	31	require	require	VERB
gujaf-252	279	32	normality	normality	NOUN
gujaf-252	279	33	of	of	ADP
gujaf-252	279	34	data	datum	NOUN
gujaf-252	279	35	or	or	CCONJ
gujaf-252	279	36	residual	residual	ADJ
gujaf-252	279	37	distribution	distribution	NOUN
gujaf-252	279	38	,	,	PUNCT
gujaf-252	279	39	was	be	AUX
gujaf-252	279	40	supported	support	VERB
gujaf-252	279	41	by	by	ADP
gujaf-252	279	42	this	this	DET
gujaf-252	279	43	result	result	NOUN
gujaf-252	279	44	,	,	PUNCT
gujaf-252	279	45	which	which	PRON
gujaf-252	279	46	showed	show	VERB
gujaf-252	279	47	that	that	SCONJ
gujaf-252	279	48	the	the	DET
gujaf-252	279	49	residuals	residual	NOUN
gujaf-252	279	50	were	be	AUX
gujaf-252	279	51	normally	normally	ADV
gujaf-252	279	52	distributed	distribute	VERB
gujaf-252	279	53	throughout	throughout	ADP
gujaf-252	279	54	the	the	DET
gujaf-252	279	55	model	model	NOUN
gujaf-252	279	56	.	.	PUNCT
gujaf-252	280	1	ultimately	ultimately	ADV
gujaf-252	280	2	,	,	PUNCT
gujaf-252	280	3	the	the	DET
gujaf-252	280	4	fixed	fixed	ADJ
gujaf-252	280	5	effect	effect	NOUN
gujaf-252	280	6	and	and	CCONJ
gujaf-252	280	7	random	random	ADJ
gujaf-252	280	8	effect	effect	NOUN
gujaf-252	280	9	models	model	NOUN
gujaf-252	280	10	were	be	AUX
gujaf-252	280	11	selected	select	VERB
gujaf-252	280	12	using	use	VERB
gujaf-252	280	13	the	the	DET
gujaf-252	280	14	hausman	hausman	ADJ
gujaf-252	280	15	specification	specification	NOUN
gujaf-252	280	16	test	test	NOUN
gujaf-252	280	17	.	.	PUNCT
gujaf-252	281	1	at	at	ADP
gujaf-252	281	2	the	the	DET
gujaf-252	281	3	5	5	NUM
gujaf-252	281	4	%	%	NOUN
gujaf-252	281	5	level	level	NOUN
gujaf-252	281	6	,	,	PUNCT
gujaf-252	281	7	the	the	DET
gujaf-252	281	8	test	test	NOUN
gujaf-252	281	9	statistic	statistic	NOUN
gujaf-252	281	10	was	be	AUX
gujaf-252	281	11	33.78	33.78	NUM
gujaf-252	281	12	with	with	ADP
gujaf-252	281	13	a	a	DET
gujaf-252	281	14	pvalue	pvalue	NOUN
gujaf-252	281	15	of	of	ADP
gujaf-252	281	16	0.0000	0.0000	NUM
gujaf-252	281	17	,	,	PUNCT
gujaf-252	281	18	indicating	indicate	VERB
gujaf-252	281	19	statistical	statistical	ADJ
gujaf-252	281	20	significance	significance	NOUN
gujaf-252	281	21	.	.	PUNCT
gujaf-252	282	1	this	this	DET
gujaf-252	282	2	outcome	outcome	NOUN
gujaf-252	282	3	validated	validate	VERB
gujaf-252	282	4	the	the	DET
gujaf-252	282	5	use	use	NOUN
gujaf-252	282	6	of	of	ADP
gujaf-252	282	7	the	the	DET
gujaf-252	282	8	fixed	fix	VERB
gujaf-252	282	9	effect	effect	NOUN
gujaf-252	282	10	model	model	NOUN
gujaf-252	282	11	.	.	PUNCT
gujaf-252	283	1	but	but	CCONJ
gujaf-252	283	2	since	since	SCONJ
gujaf-252	283	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	283	4	was	be	AUX
gujaf-252	283	5	present	present	ADJ
gujaf-252	283	6	,	,	PUNCT
gujaf-252	283	7	the	the	DET
gujaf-252	283	8	research	research	NOUN
gujaf-252	283	9	used	use	VERB
gujaf-252	283	10	the	the	DET
gujaf-252	283	11	panel	panel	NOUN
gujaf-252	283	12	corrected	correct	VERB
gujaf-252	283	13	standard	standard	ADJ
gujaf-252	283	14	error	error	NOUN
gujaf-252	283	15	(	(	PUNCT
gujaf-252	283	16	pcse	pcse	NOUN
gujaf-252	283	17	)	)	PUNCT
gujaf-252	283	18	model	model	NOUN
gujaf-252	283	19	as	as	ADP
gujaf-252	283	20	a	a	DET
gujaf-252	283	21	reliable	reliable	ADJ
gujaf-252	283	22	estimate	estimate	NOUN
gujaf-252	283	23	technique	technique	NOUN
gujaf-252	283	24	to	to	PART
gujaf-252	283	25	deal	deal	VERB
gujaf-252	283	26	with	with	ADP
gujaf-252	283	27	the	the	DET
gujaf-252	283	28	data	datum	NOUN
gujaf-252	283	29	's	's	PART
gujaf-252	283	30	autocorrelation	autocorrelation	NOUN
gujaf-252	283	31	and	and	CCONJ
gujaf-252	283	32	heteroskedasticity	heteroskedasticity	NOUN
gujaf-252	283	33	problems	problem	NOUN
gujaf-252	283	34	.	.	PUNCT
gujaf-252	284	1	4.2	4.2	NUM
gujaf-252	284	2	presentation	presentation	NOUN
gujaf-252	284	3	,	,	PUNCT
gujaf-252	284	4	analysis	analysis	NOUN
gujaf-252	284	5	and	and	CCONJ
gujaf-252	284	6	discussion	discussion	NOUN
gujaf-252	284	7	of	of	ADP
gujaf-252	284	8	regression	regression	NOUN
gujaf-252	284	9	results	result	VERB
gujaf-252	284	10	the	the	DET
gujaf-252	284	11	regression	regression	NOUN
gujaf-252	284	12	result	result	VERB
gujaf-252	284	13	on	on	ADP
gujaf-252	284	14	the	the	DET
gujaf-252	284	15	relationship	relationship	NOUN
gujaf-252	284	16	between	between	ADP
gujaf-252	284	17	the	the	DET
gujaf-252	284	18	dependent	dependent	ADJ
gujaf-252	284	19	variable	variable	NOUN
gujaf-252	284	20	(	(	PUNCT
gujaf-252	284	21	earnings	earning	NOUN
gujaf-252	284	22	management	management	NOUN
gujaf-252	284	23	)	)	PUNCT
gujaf-252	284	24	and	and	CCONJ
gujaf-252	284	25	independent	independent	ADJ
gujaf-252	284	26	variables	variable	NOUN
gujaf-252	284	27	(	(	PUNCT
gujaf-252	284	28	board	board	NOUN
gujaf-252	284	29	educational	educational	ADJ
gujaf-252	284	30	qualification	qualification	NOUN
gujaf-252	284	31	and	and	CCONJ
gujaf-252	284	32	director	director	NOUN
gujaf-252	284	33	’s	’s	PART
gujaf-252	284	34	age	age	NOUN
gujaf-252	284	35	diversity	diversity	NOUN
gujaf-252	284	36	)	)	PUNCT
gujaf-252	284	37	is	be	AUX
gujaf-252	284	38	presented	present	VERB
gujaf-252	284	39	in	in	ADP
gujaf-252	284	40	this	this	DET
gujaf-252	284	41	section	section	NOUN
gujaf-252	284	42	.	.	PUNCT
gujaf-252	285	1	143	143	NUM
gujaf-252	285	2	table	table	NOUN
gujaf-252	285	3	4	4	NUM
gujaf-252	285	4	:	:	PUNCT
gujaf-252	285	5	panel	panel	NOUN
gujaf-252	285	6	corrected	correct	VERB
gujaf-252	285	7	standard	standard	ADJ
gujaf-252	285	8	error	error	NOUN
gujaf-252	285	9	em	em	PROPN
gujaf-252	285	10	coef	coef	PROPN
gujaf-252	285	11	.	.	PUNCT
gujaf-252	286	1	st.err	st.err	PROPN
gujaf-252	286	2	.	.	PROPN
gujaf-252	287	1	t	t	NOUN
gujaf-252	287	2	-	-	PUNCT
gujaf-252	287	3	value	value	NOUN
gujaf-252	287	4	p	p	NOUN
gujaf-252	287	5	-	-	PUNCT
gujaf-252	287	6	value	value	NOUN
gujaf-252	287	7	sig	sig	NOUN
gujaf-252	287	8	beq	beq	X
gujaf-252	287	9	-.058	-.058	PROPN
gujaf-252	287	10	.	.	PUNCT
gujaf-252	288	1	009	009	NUM
gujaf-252	289	1	-6.55	-6.55	NUM
gujaf-252	289	2	.000	.000	NUM
gujaf-252	289	3	*	*	PUNCT
gujaf-252	289	4	*	*	PUNCT
gujaf-252	289	5	*	*	PUNCT
gujaf-252	289	6	ad	ad	NOUN
gujaf-252	289	7	-.717	-.717	NOUN
gujaf-252	289	8	.	.	PUNCT
gujaf-252	290	1	355	355	NUM
gujaf-252	290	2	-2.02	-2.02	NUM
gujaf-252	290	3	.044	.044	NUM
gujaf-252	291	1	*	*	PUNCT
gujaf-252	291	2	*	*	PUNCT
gujaf-252	291	3	*	*	X
gujaf-252	291	4	fsz	fsz	NOUN
gujaf-252	291	5	1.124	1.124	NUM
gujaf-252	291	6	.	.	PUNCT
gujaf-252	292	1	456	456	NUM
gujaf-252	292	2	2.47	2.47	NUM
gujaf-252	292	3	.	.	PUNCT
gujaf-252	293	1	014	014	NUM
gujaf-252	294	1	*	*	PUNCT
gujaf-252	294	2	*	*	PUNCT
gujaf-252	294	3	constant	constant	ADJ
gujaf-252	294	4	1.133	1.133	NUM
gujaf-252	294	5	1.356	1.356	NUM
gujaf-252	294	6	0.84	0.84	NUM
gujaf-252	294	7	.	.	PUNCT
gujaf-252	295	1	403	403	NUM
gujaf-252	295	2	mean	mean	VERB
gujaf-252	295	3	dependent	dependent	ADJ
gujaf-252	295	4	var	var	NOUN
gujaf-252	295	5	-0.720	-0.720	NOUN
gujaf-252	295	6	sd	sd	ADP
gujaf-252	295	7	dependent	dependent	ADJ
gujaf-252	295	8	var	var	NOUN
gujaf-252	295	9	0.452	0.452	NUM
gujaf-252	295	10	number	number	NOUN
gujaf-252	295	11	of	of	ADP
gujaf-252	295	12	obs	obs	PROPN
gujaf-252	295	13	117.000	117.000	NUM
gujaf-252	295	14	chi	chi	ADJ
gujaf-252	295	15	-	-	PUNCT
gujaf-252	295	16	square	square	NOUN
gujaf-252	295	17	46.457	46.457	NUM
gujaf-252	295	18	prob	prob	NOUN
gujaf-252	295	19	>	>	X
gujaf-252	295	20	chi2	chi2	PROPN
gujaf-252	295	21	1.000	1.000	NUM
gujaf-252	295	22	r	r	NOUN
gujaf-252	295	23	-	-	PUNCT
gujaf-252	295	24	squared	square	VERB
gujaf-252	295	25	.2842	.2842	NOUN
gujaf-252	296	1	*	*	PUNCT
gujaf-252	296	2	*	*	PUNCT
gujaf-252	296	3	*	*	PUNCT
gujaf-252	296	4	p<.01	p<.01	VERB
gujaf-252	296	5	,	,	PUNCT
gujaf-252	296	6	*	*	PUNCT
gujaf-252	296	7	*	*	NOUN
gujaf-252	296	8	p<.05	p<.05	NOUN
gujaf-252	296	9	,	,	PUNCT
gujaf-252	296	10	*	*	PUNCT
gujaf-252	296	11	p<.1	p<.1	PROPN
gujaf-252	296	12	source	source	NOUN
gujaf-252	296	13	:	:	PUNCT
gujaf-252	296	14	stata14	stata14	NOUN
gujaf-252	296	15	output	output	NOUN
gujaf-252	296	16	,	,	PUNCT
gujaf-252	296	17	2022	2022	NUM
gujaf-252	296	18	this	this	DET
gujaf-252	296	19	section	section	NOUN
gujaf-252	296	20	explains	explain	VERB
gujaf-252	296	21	the	the	DET
gujaf-252	296	22	relationship	relationship	NOUN
gujaf-252	296	23	between	between	ADP
gujaf-252	296	24	the	the	DET
gujaf-252	296	25	board	board	NOUN
gujaf-252	296	26	diversity	diversity	NOUN
gujaf-252	296	27	variables	variable	NOUN
gujaf-252	296	28	and	and	CCONJ
gujaf-252	296	29	em	em	PRON
gujaf-252	296	30	of	of	ADP
gujaf-252	296	31	environmental	environmental	ADJ
gujaf-252	296	32	sensitive	sensitive	ADJ
gujaf-252	296	33	firms	firm	NOUN
gujaf-252	296	34	using	use	VERB
gujaf-252	296	35	coefficient	coefficient	NOUN
gujaf-252	296	36	value	value	NOUN
gujaf-252	296	37	,	,	PUNCT
gujaf-252	296	38	z	z	NOUN
gujaf-252	296	39	-	-	PUNCT
gujaf-252	296	40	values	value	NOUN
gujaf-252	296	41	and	and	CCONJ
gujaf-252	296	42	the	the	DET
gujaf-252	296	43	probability	probability	NOUN
gujaf-252	296	44	value	value	NOUN
gujaf-252	296	45	(	(	PUNCT
gujaf-252	296	46	sig	sig	NOUN
gujaf-252	296	47	)	)	PUNCT
gujaf-252	296	48	to	to	PART
gujaf-252	296	49	demonstrate	demonstrate	VERB
gujaf-252	296	50	the	the	DET
gujaf-252	296	51	direction	direction	NOUN
gujaf-252	296	52	and	and	CCONJ
gujaf-252	296	53	the	the	DET
gujaf-252	296	54	strength	strength	NOUN
gujaf-252	296	55	of	of	ADP
gujaf-252	296	56	relationship	relationship	NOUN
gujaf-252	296	57	between	between	ADP
gujaf-252	296	58	the	the	DET
gujaf-252	296	59	variables	variable	NOUN
gujaf-252	296	60	.	.	PUNCT
gujaf-252	297	1	the	the	DET
gujaf-252	297	2	r2	r2	PROPN
gujaf-252	297	3	is	be	AUX
gujaf-252	297	4	used	use	VERB
gujaf-252	297	5	to	to	PART
gujaf-252	297	6	test	test	VERB
gujaf-252	297	7	the	the	DET
gujaf-252	297	8	cumulative	cumulative	ADJ
gujaf-252	297	9	effect	effect	NOUN
gujaf-252	297	10	of	of	ADP
gujaf-252	297	11	board	board	NOUN
gujaf-252	297	12	diversity	diversity	NOUN
gujaf-252	297	13	on	on	ADP
gujaf-252	297	14	em	em	PRON
gujaf-252	297	15	,	,	PUNCT
gujaf-252	297	16	while	while	SCONJ
gujaf-252	297	17	the	the	DET
gujaf-252	297	18	wald	wald	PROPN
gujaf-252	297	19	chi2	chi2	PROPN
gujaf-252	297	20	and	and	CCONJ
gujaf-252	297	21	its	its	PRON
gujaf-252	297	22	significant	significant	ADJ
gujaf-252	297	23	values	value	NOUN
gujaf-252	297	24	were	be	AUX
gujaf-252	297	25	used	use	VERB
gujaf-252	297	26	to	to	PART
gujaf-252	297	27	ascertain	ascertain	VERB
gujaf-252	297	28	the	the	DET
gujaf-252	297	29	fitness	fitness	NOUN
gujaf-252	297	30	and	and	CCONJ
gujaf-252	297	31	the	the	DET
gujaf-252	297	32	predictability	predictability	NOUN
gujaf-252	297	33	of	of	ADP
gujaf-252	297	34	the	the	DET
gujaf-252	297	35	independent	independent	ADJ
gujaf-252	297	36	variables	variable	NOUN
gujaf-252	297	37	on	on	ADP
gujaf-252	297	38	the	the	DET
gujaf-252	297	39	dependent	dependent	ADJ
gujaf-252	297	40	variable	variable	NOUN
gujaf-252	297	41	in	in	ADP
gujaf-252	297	42	the	the	DET
gujaf-252	297	43	study	study	NOUN
gujaf-252	297	44	models	model	NOUN
gujaf-252	297	45	.	.	PUNCT
gujaf-252	298	1	table	table	NOUN
gujaf-252	298	2	4	4	NUM
gujaf-252	298	3	displays	display	VERB
gujaf-252	298	4	the	the	DET
gujaf-252	298	5	pcse	pcse	NOUN
gujaf-252	298	6	results	result	NOUN
gujaf-252	298	7	for	for	ADP
gujaf-252	298	8	the	the	DET
gujaf-252	298	9	dependent	dependent	ADJ
gujaf-252	298	10	variable	variable	NOUN
gujaf-252	298	11	,	,	PUNCT
gujaf-252	298	12	em	em	PRON
gujaf-252	298	13	,	,	PUNCT
gujaf-252	298	14	as	as	ADV
gujaf-252	298	15	well	well	ADV
gujaf-252	298	16	as	as	ADP
gujaf-252	298	17	the	the	DET
gujaf-252	298	18	independent	independent	ADJ
gujaf-252	298	19	variables	variable	NOUN
gujaf-252	298	20	,	,	PUNCT
gujaf-252	298	21	board	board	NOUN
gujaf-252	298	22	ethnicity	ethnicity	NOUN
gujaf-252	298	23	,	,	PUNCT
gujaf-252	298	24	board	board	NOUN
gujaf-252	298	25	educational	educational	ADJ
gujaf-252	298	26	qualification	qualification	NOUN
gujaf-252	298	27	,	,	PUNCT
gujaf-252	298	28	director	director	NOUN
gujaf-252	298	29	’s	’s	PART
gujaf-252	298	30	age	age	NOUN
gujaf-252	298	31	diversity	diversity	NOUN
gujaf-252	298	32	,	,	PUNCT
gujaf-252	298	33	and	and	CCONJ
gujaf-252	298	34	board	board	NOUN
gujaf-252	298	35	gender	gender	NOUN
gujaf-252	298	36	.	.	PUNCT
gujaf-252	299	1	it	it	PRON
gujaf-252	299	2	's	be	AUX
gujaf-252	299	3	worth	worth	ADJ
gujaf-252	299	4	noting	note	VERB
gujaf-252	299	5	that	that	SCONJ
gujaf-252	299	6	pcse	pcse	NOUN
gujaf-252	299	7	's	's	PART
gujaf-252	299	8	wald	wald	NOUN
gujaf-252	299	9	chi2	chi2	NOUN
gujaf-252	299	10	is	be	AUX
gujaf-252	299	11	comparable	comparable	ADJ
gujaf-252	299	12	to	to	ADP
gujaf-252	299	13	ols	ol	NOUN
gujaf-252	299	14	and	and	CCONJ
gujaf-252	299	15	gls	gls	PROPN
gujaf-252	299	16	's	's	PART
gujaf-252	299	17	f	f	PROPN
gujaf-252	299	18	-	-	PUNCT
gujaf-252	299	19	statistics	statistic	NOUN
gujaf-252	299	20	.	.	PUNCT
gujaf-252	300	1	the	the	DET
gujaf-252	300	2	proportion	proportion	NOUN
gujaf-252	300	3	of	of	ADP
gujaf-252	300	4	the	the	DET
gujaf-252	300	5	overall	overall	ADJ
gujaf-252	300	6	variation	variation	NOUN
gujaf-252	300	7	in	in	ADP
gujaf-252	300	8	the	the	DET
gujaf-252	300	9	dependent	dependent	ADJ
gujaf-252	300	10	variable	variable	NOUN
gujaf-252	300	11	described	describe	VERB
gujaf-252	300	12	by	by	ADP
gujaf-252	300	13	the	the	DET
gujaf-252	300	14	independent	independent	ADJ
gujaf-252	300	15	variables	variable	NOUN
gujaf-252	300	16	together	together	ADV
gujaf-252	300	17	was	be	AUX
gujaf-252	300	18	calculated	calculate	VERB
gujaf-252	300	19	using	use	VERB
gujaf-252	300	20	the	the	DET
gujaf-252	300	21	cumulative	cumulative	ADJ
gujaf-252	300	22	r2	r2	NOUN
gujaf-252	300	23	of	of	ADP
gujaf-252	300	24	28.42	28.42	NUM
gujaf-252	300	25	%	%	NOUN
gujaf-252	300	26	for	for	ADP
gujaf-252	300	27	the	the	DET
gujaf-252	300	28	variables	variable	NOUN
gujaf-252	300	29	,	,	PUNCT
gujaf-252	300	30	which	which	PRON
gujaf-252	300	31	is	be	AUX
gujaf-252	300	32	the	the	DET
gujaf-252	300	33	multiple	multiple	ADJ
gujaf-252	300	34	coefficients	coefficient	NOUN
gujaf-252	300	35	of	of	ADP
gujaf-252	300	36	determination	determination	NOUN
gujaf-252	300	37	.	.	PUNCT
gujaf-252	301	1	as	as	ADP
gujaf-252	301	2	a	a	DET
gujaf-252	301	3	result	result	NOUN
gujaf-252	301	4	,	,	PUNCT
gujaf-252	301	5	the	the	DET
gujaf-252	301	6	independent	independent	ADJ
gujaf-252	301	7	variables	variable	NOUN
gujaf-252	301	8	included	include	VERB
gujaf-252	301	9	in	in	ADP
gujaf-252	301	10	the	the	DET
gujaf-252	301	11	analysis	analysis	NOUN
gujaf-252	301	12	account	account	NOUN
gujaf-252	301	13	for	for	ADP
gujaf-252	301	14	28.42	28.42	NUM
gujaf-252	301	15	%	%	NOUN
gujaf-252	301	16	of	of	ADP
gujaf-252	301	17	the	the	DET
gujaf-252	301	18	overall	overall	ADJ
gujaf-252	301	19	variance	variance	NOUN
gujaf-252	301	20	in	in	ADP
gujaf-252	301	21	em	em	PRON
gujaf-252	301	22	of	of	ADP
gujaf-252	301	23	listed	list	VERB
gujaf-252	301	24	money	money	NOUN
gujaf-252	301	25	banks	bank	NOUN
gujaf-252	301	26	in	in	ADP
gujaf-252	301	27	nigeria	nigeria	PROPN
gujaf-252	301	28	.	.	PUNCT
gujaf-252	302	1	the	the	DET
gujaf-252	302	2	model	model	NOUN
gujaf-252	302	3	contained	contain	VERB
gujaf-252	302	4	in	in	ADP
gujaf-252	302	5	table	table	NOUN
gujaf-252	302	6	4	4	NUM
gujaf-252	302	7	has	have	VERB
gujaf-252	302	8	a	a	DET
gujaf-252	302	9	wald	wald	ADJ
gujaf-252	302	10	chi2	chi2	NOUN
gujaf-252	302	11	of	of	ADP
gujaf-252	302	12	55.68	55.68	NUM
gujaf-252	302	13	,	,	PUNCT
gujaf-252	302	14	which	which	PRON
gujaf-252	302	15	is	be	AUX
gujaf-252	302	16	greater	great	ADJ
gujaf-252	302	17	than	than	ADP
gujaf-252	302	18	2	2	NUM
gujaf-252	302	19	indicating	indicate	VERB
gujaf-252	302	20	it	it	PRON
gujaf-252	302	21	is	be	AUX
gujaf-252	302	22	fitted	fit	VERB
gujaf-252	302	23	(	(	PUNCT
gujaf-252	302	24	gujarati	gujarati	PROPN
gujaf-252	302	25	,	,	PUNCT
gujaf-252	302	26	2004	2004	NUM
gujaf-252	302	27	)	)	PUNCT
gujaf-252	302	28	.	.	PUNCT
gujaf-252	303	1	as	as	ADP
gujaf-252	303	2	a	a	DET
gujaf-252	303	3	result	result	NOUN
gujaf-252	303	4	,	,	PUNCT
gujaf-252	303	5	the	the	DET
gujaf-252	303	6	model	model	NOUN
gujaf-252	303	7	is	be	AUX
gujaf-252	303	8	suitable	suitable	ADJ
gujaf-252	303	9	for	for	ADP
gujaf-252	303	10	estimating	estimate	VERB
gujaf-252	303	11	the	the	DET
gujaf-252	303	12	interaction	interaction	NOUN
gujaf-252	303	13	between	between	ADP
gujaf-252	303	14	board	board	NOUN
gujaf-252	303	15	qualification	qualification	NOUN
gujaf-252	303	16	,	,	PUNCT
gujaf-252	303	17	board	board	NOUN
gujaf-252	303	18	diversity	diversity	NOUN
gujaf-252	303	19	,	,	PUNCT
gujaf-252	303	20	and	and	CCONJ
gujaf-252	303	21	the	the	DET
gujaf-252	303	22	earnings	earning	NOUN
gujaf-252	303	23	management	management	NOUN
gujaf-252	303	24	.	.	PUNCT
gujaf-252	304	1	it	it	PRON
gujaf-252	304	2	means	mean	VERB
gujaf-252	304	3	that	that	SCONJ
gujaf-252	304	4	improvement	improvement	NOUN
gujaf-252	304	5	in	in	ADP
gujaf-252	304	6	the	the	DET
gujaf-252	304	7	board	board	NOUN
gujaf-252	304	8	diversity	diversity	NOUN
gujaf-252	304	9	would	would	AUX
gujaf-252	304	10	have	have	VERB
gujaf-252	304	11	a	a	DET
gujaf-252	304	12	significant	significant	ADJ
gujaf-252	304	13	impact	impact	NOUN
gujaf-252	304	14	on	on	ADP
gujaf-252	304	15	the	the	DET
gujaf-252	304	16	earnings	earning	NOUN
gujaf-252	304	17	management	management	NOUN
gujaf-252	304	18	.	.	PUNCT
gujaf-252	305	1	furthermore	furthermore	ADV
gujaf-252	305	2	,	,	PUNCT
gujaf-252	305	3	according	accord	VERB
gujaf-252	305	4	to	to	ADP
gujaf-252	305	5	the	the	DET
gujaf-252	305	6	likelihood	likelihood	NOUN
gujaf-252	305	7	of	of	ADP
gujaf-252	305	8	the	the	DET
gujaf-252	305	9	wald	wald	PROPN
gujaf-252	305	10	chi2	chi2	PROPN
gujaf-252	305	11	,	,	PUNCT
gujaf-252	305	12	which	which	PRON
gujaf-252	305	13	is	be	AUX
gujaf-252	305	14	significant	significant	ADJ
gujaf-252	305	15	at	at	ADP
gujaf-252	305	16	1	1	NUM
gujaf-252	305	17	%	%	NOUN
gujaf-252	305	18	,	,	PUNCT
gujaf-252	305	19	all	all	PRON
gujaf-252	305	20	of	of	ADP
gujaf-252	305	21	the	the	DET
gujaf-252	305	22	independent	independent	ADJ
gujaf-252	305	23	variables	variable	NOUN
gujaf-252	305	24	collectively	collectively	ADV
gujaf-252	305	25	in	in	ADP
gujaf-252	305	26	the	the	DET
gujaf-252	305	27	model	model	NOUN
gujaf-252	305	28	are	be	AUX
gujaf-252	305	29	significant	significant	ADJ
gujaf-252	305	30	.	.	PUNCT
gujaf-252	306	1	it	it	PRON
gujaf-252	306	2	means	mean	VERB
gujaf-252	306	3	that	that	SCONJ
gujaf-252	306	4	there	there	PRON
gujaf-252	306	5	's	be	VERB
gujaf-252	306	6	a	a	DET
gujaf-252	306	7	99.9	99.9	NUM
gujaf-252	306	8	%	%	NOUN
gujaf-252	306	9	likelihood	likelihood	NOUN
gujaf-252	306	10	that	that	SCONJ
gujaf-252	306	11	the	the	DET
gujaf-252	306	12	association	association	NOUN
gujaf-252	306	13	between	between	ADP
gujaf-252	306	14	the	the	DET
gujaf-252	306	15	variables	variable	NOUN
gujaf-252	306	16	is	be	AUX
gujaf-252	306	17	n't	not	PART
gujaf-252	306	18	attributable	attributable	ADJ
gujaf-252	306	19	to	to	ADP
gujaf-252	306	20	chance	chance	NOUN
gujaf-252	306	21	,	,	PUNCT
gujaf-252	306	22	and	and	CCONJ
gujaf-252	306	23	144	144	NUM
gujaf-252	306	24	that	that	SCONJ
gujaf-252	306	25	the	the	DET
gujaf-252	306	26	regression	regression	NOUN
gujaf-252	306	27	findings	finding	NOUN
gujaf-252	306	28	can	can	AUX
gujaf-252	306	29	be	be	AUX
gujaf-252	306	30	trusted	trust	VERB
gujaf-252	306	31	.	.	PUNCT
gujaf-252	307	1	furthermore	furthermore	ADV
gujaf-252	307	2	,	,	PUNCT
gujaf-252	307	3	it	it	PRON
gujaf-252	307	4	means	mean	VERB
gujaf-252	307	5	that	that	SCONJ
gujaf-252	307	6	the	the	DET
gujaf-252	307	7	study	study	NOUN
gujaf-252	307	8	's	's	PART
gujaf-252	307	9	independent	independent	ADJ
gujaf-252	307	10	variables	variable	NOUN
gujaf-252	307	11	reliably	reliably	ADV
gujaf-252	307	12	predict	predict	VERB
gujaf-252	307	13	the	the	DET
gujaf-252	307	14	dependent	dependent	ADJ
gujaf-252	307	15	variable	variable	NOUN
gujaf-252	307	16	.	.	PUNCT
gujaf-252	308	1	the	the	DET
gujaf-252	308	2	result	result	NOUN
gujaf-252	308	3	indicate	indicate	VERB
gujaf-252	308	4	that	that	SCONJ
gujaf-252	308	5	the	the	DET
gujaf-252	308	6	educational	educational	ADJ
gujaf-252	308	7	qualifications	qualification	NOUN
gujaf-252	308	8	of	of	ADP
gujaf-252	308	9	board	board	NOUN
gujaf-252	308	10	members	member	NOUN
gujaf-252	308	11	have	have	VERB
gujaf-252	308	12	a	a	DET
gujaf-252	308	13	significant	significant	ADJ
gujaf-252	308	14	negative	negative	ADJ
gujaf-252	308	15	impact	impact	NOUN
gujaf-252	308	16	on	on	ADP
gujaf-252	308	17	earnings	earning	NOUN
gujaf-252	308	18	management	management	NOUN
gujaf-252	308	19	of	of	ADP
gujaf-252	308	20	listed	list	VERB
gujaf-252	308	21	deposit	deposit	NOUN
gujaf-252	308	22	money	money	NOUN
gujaf-252	308	23	banks	bank	NOUN
gujaf-252	308	24	in	in	ADP
gujaf-252	308	25	nigeria	nigeria	PROPN
gujaf-252	308	26	,	,	PUNCT
gujaf-252	308	27	as	as	SCONJ
gujaf-252	308	28	evidenced	evidence	VERB
gujaf-252	308	29	by	by	ADP
gujaf-252	308	30	a	a	DET
gujaf-252	308	31	p	p	NOUN
gujaf-252	308	32	-	-	PUNCT
gujaf-252	308	33	value	value	NOUN
gujaf-252	308	34	of	of	ADP
gujaf-252	308	35	0.000	0.000	NUM
gujaf-252	308	36	.	.	PUNCT
gujaf-252	309	1	this	this	PRON
gujaf-252	309	2	suggests	suggest	VERB
gujaf-252	309	3	that	that	SCONJ
gujaf-252	309	4	there	there	PRON
gujaf-252	309	5	is	be	VERB
gujaf-252	309	6	a	a	DET
gujaf-252	309	7	negative	negative	ADJ
gujaf-252	309	8	relationship	relationship	NOUN
gujaf-252	309	9	between	between	ADP
gujaf-252	309	10	the	the	DET
gujaf-252	309	11	level	level	NOUN
gujaf-252	309	12	of	of	ADP
gujaf-252	309	13	formal	formal	ADJ
gujaf-252	309	14	education	education	NOUN
gujaf-252	309	15	attained	attain	VERB
gujaf-252	309	16	by	by	ADP
gujaf-252	309	17	board	board	NOUN
gujaf-252	309	18	members	member	NOUN
gujaf-252	309	19	and	and	CCONJ
gujaf-252	309	20	the	the	DET
gujaf-252	309	21	occurrence	occurrence	NOUN
gujaf-252	309	22	of	of	ADP
gujaf-252	309	23	earnings	earning	NOUN
gujaf-252	309	24	manipulation	manipulation	NOUN
gujaf-252	309	25	.	.	PUNCT
gujaf-252	310	1	directors	director	NOUN
gujaf-252	310	2	are	be	AUX
gujaf-252	310	3	typically	typically	ADV
gujaf-252	310	4	regarded	regard	VERB
gujaf-252	310	5	as	as	ADP
gujaf-252	310	6	individuals	individual	NOUN
gujaf-252	310	7	possessing	possess	VERB
gujaf-252	310	8	professional	professional	ADJ
gujaf-252	310	9	expertise	expertise	NOUN
gujaf-252	310	10	,	,	PUNCT
gujaf-252	310	11	experience	experience	NOUN
gujaf-252	310	12	,	,	PUNCT
gujaf-252	310	13	and	and	CCONJ
gujaf-252	310	14	talents	talent	NOUN
gujaf-252	310	15	.	.	PUNCT
gujaf-252	311	1	they	they	PRON
gujaf-252	311	2	leverage	leverage	VERB
gujaf-252	311	3	these	these	DET
gujaf-252	311	4	qualities	quality	NOUN
gujaf-252	311	5	to	to	PART
gujaf-252	311	6	offer	offer	VERB
gujaf-252	311	7	businesses	business	NOUN
gujaf-252	311	8	and	and	CCONJ
gujaf-252	311	9	senior	senior	ADJ
gujaf-252	311	10	managers	manager	NOUN
gujaf-252	311	11	diverse	diverse	VERB
gujaf-252	311	12	support	support	NOUN
gujaf-252	311	13	and	and	CCONJ
gujaf-252	311	14	suggestions	suggestion	NOUN
gujaf-252	311	15	,	,	PUNCT
gujaf-252	311	16	thereby	thereby	ADV
gujaf-252	311	17	enhancing	enhance	VERB
gujaf-252	311	18	the	the	DET
gujaf-252	311	19	quality	quality	NOUN
gujaf-252	311	20	of	of	ADP
gujaf-252	311	21	the	the	DET
gujaf-252	311	22	board	board	NOUN
gujaf-252	311	23	's	's	PART
gujaf-252	311	24	decision	decision	NOUN
gujaf-252	311	25	-	-	PUNCT
gujaf-252	311	26	making	making	NOUN
gujaf-252	311	27	and	and	CCONJ
gujaf-252	311	28	supervision	supervision	NOUN
gujaf-252	311	29	.	.	PUNCT
gujaf-252	312	1	the	the	DET
gujaf-252	312	2	professional	professional	ADJ
gujaf-252	312	3	competency	competency	NOUN
gujaf-252	312	4	of	of	ADP
gujaf-252	312	5	board	board	NOUN
gujaf-252	312	6	members	member	NOUN
gujaf-252	312	7	is	be	AUX
gujaf-252	312	8	crucial	crucial	ADJ
gujaf-252	312	9	for	for	ADP
gujaf-252	312	10	providing	provide	VERB
gujaf-252	312	11	suggestions	suggestion	NOUN
gujaf-252	312	12	and	and	CCONJ
gujaf-252	312	13	consultative	consultative	ADJ
gujaf-252	312	14	assistance	assistance	NOUN
gujaf-252	312	15	to	to	ADP
gujaf-252	312	16	organizations	organization	NOUN
gujaf-252	312	17	.	.	PUNCT
gujaf-252	313	1	board	board	NOUN
gujaf-252	313	2	members	member	NOUN
gujaf-252	313	3	with	with	ADP
gujaf-252	313	4	expertise	expertise	NOUN
gujaf-252	313	5	in	in	ADP
gujaf-252	313	6	finance	finance	NOUN
gujaf-252	313	7	and	and	CCONJ
gujaf-252	313	8	accounting	accounting	NOUN
gujaf-252	313	9	can	can	AUX
gujaf-252	313	10	assess	assess	VERB
gujaf-252	313	11	and	and	CCONJ
gujaf-252	313	12	supervise	supervise	VERB
gujaf-252	313	13	management	management	NOUN
gujaf-252	313	14	's	's	PART
gujaf-252	313	15	financial	financial	ADJ
gujaf-252	313	16	practices	practice	NOUN
gujaf-252	313	17	,	,	PUNCT
gujaf-252	313	18	specifically	specifically	ADV
gujaf-252	313	19	evaluating	evaluate	VERB
gujaf-252	313	20	whether	whether	SCONJ
gujaf-252	313	21	they	they	PRON
gujaf-252	313	22	are	be	AUX
gujaf-252	313	23	involved	involve	VERB
gujaf-252	313	24	in	in	ADP
gujaf-252	313	25	earnings	earning	NOUN
gujaf-252	313	26	management	management	NOUN
gujaf-252	313	27	activities	activity	NOUN
gujaf-252	313	28	.	.	PUNCT
gujaf-252	314	1	furthermore	furthermore	ADV
gujaf-252	314	2	,	,	PUNCT
gujaf-252	314	3	the	the	DET
gujaf-252	314	4	directors	director	NOUN
gujaf-252	314	5	age	age	VERB
gujaf-252	314	6	with	with	ADP
gujaf-252	314	7	a	a	DET
gujaf-252	314	8	probability	probability	NOUN
gujaf-252	314	9	value	value	NOUN
gujaf-252	314	10	of	of	ADP
gujaf-252	314	11	0.044	0.044	NUM
gujaf-252	314	12	,	,	PUNCT
gujaf-252	314	13	the	the	DET
gujaf-252	314	14	results	result	NOUN
gujaf-252	314	15	showed	show	VERB
gujaf-252	314	16	a	a	DET
gujaf-252	314	17	substantial	substantial	ADJ
gujaf-252	314	18	and	and	CCONJ
gujaf-252	314	19	negative	negative	ADJ
gujaf-252	314	20	association	association	NOUN
gujaf-252	314	21	between	between	ADP
gujaf-252	314	22	the	the	DET
gujaf-252	314	23	age	age	NOUN
gujaf-252	314	24	of	of	ADP
gujaf-252	314	25	the	the	DET
gujaf-252	314	26	director	director	NOUN
gujaf-252	314	27	and	and	CCONJ
gujaf-252	314	28	the	the	DET
gujaf-252	314	29	profits	profit	NOUN
gujaf-252	314	30	management	management	NOUN
gujaf-252	314	31	of	of	ADP
gujaf-252	314	32	listed	list	VERB
gujaf-252	314	33	deposit	deposit	NOUN
gujaf-252	314	34	money	money	NOUN
gujaf-252	314	35	banks	bank	NOUN
gujaf-252	314	36	in	in	ADP
gujaf-252	314	37	nigeria	nigeria	PROPN
gujaf-252	314	38	.	.	PUNCT
gujaf-252	315	1	it	it	PRON
gujaf-252	315	2	implies	imply	VERB
gujaf-252	315	3	that	that	SCONJ
gujaf-252	315	4	increasing	increase	VERB
gujaf-252	315	5	the	the	DET
gujaf-252	315	6	age	age	NOUN
gujaf-252	315	7	distribution	distribution	NOUN
gujaf-252	315	8	of	of	ADP
gujaf-252	315	9	directors	director	NOUN
gujaf-252	315	10	would	would	AUX
gujaf-252	315	11	discourage	discourage	VERB
gujaf-252	315	12	earnings	earning	NOUN
gujaf-252	315	13	management	management	NOUN
gujaf-252	315	14	.	.	PUNCT
gujaf-252	316	1	this	this	PRON
gujaf-252	316	2	might	might	AUX
gujaf-252	316	3	be	be	AUX
gujaf-252	316	4	because	because	SCONJ
gujaf-252	316	5	the	the	DET
gujaf-252	316	6	ages	age	NOUN
gujaf-252	316	7	of	of	ADP
gujaf-252	316	8	directors	director	NOUN
gujaf-252	316	9	are	be	AUX
gujaf-252	316	10	seen	see	VERB
gujaf-252	316	11	as	as	ADP
gujaf-252	316	12	a	a	DET
gujaf-252	316	13	proxy	proxy	NOUN
gujaf-252	316	14	for	for	ADP
gujaf-252	316	15	their	their	PRON
gujaf-252	316	16	level	level	NOUN
gujaf-252	316	17	of	of	ADP
gujaf-252	316	18	experience	experience	NOUN
gujaf-252	316	19	as	as	ADV
gujaf-252	316	20	well	well	ADV
gujaf-252	316	21	as	as	ADP
gujaf-252	316	22	a	a	DET
gujaf-252	316	23	gauge	gauge	NOUN
gujaf-252	316	24	of	of	ADP
gujaf-252	316	25	their	their	PRON
gujaf-252	316	26	unwillingness	unwillingness	NOUN
gujaf-252	316	27	to	to	PART
gujaf-252	316	28	take	take	VERB
gujaf-252	316	29	risks	risk	NOUN
gujaf-252	316	30	and	and	CCONJ
gujaf-252	316	31	embrace	embrace	NOUN
gujaf-252	316	32	change	change	NOUN
gujaf-252	316	33	.	.	PUNCT
gujaf-252	317	1	the	the	DET
gujaf-252	317	2	top	top	ADJ
gujaf-252	317	3	echelon	echelon	NOUN
gujaf-252	317	4	idea	idea	NOUN
gujaf-252	317	5	states	state	VERB
gujaf-252	317	6	that	that	SCONJ
gujaf-252	317	7	a	a	DET
gujaf-252	317	8	manager	manager	NOUN
gujaf-252	317	9	's	's	PART
gujaf-252	317	10	age	age	NOUN
gujaf-252	317	11	cohort	cohort	NOUN
gujaf-252	317	12	may	may	AUX
gujaf-252	317	13	have	have	VERB
gujaf-252	317	14	an	an	DET
gujaf-252	317	15	impact	impact	NOUN
gujaf-252	317	16	on	on	ADP
gujaf-252	317	17	their	their	PRON
gujaf-252	317	18	cognitive	cognitive	ADJ
gujaf-252	317	19	preferences	preference	NOUN
gujaf-252	317	20	,	,	PUNCT
gujaf-252	317	21	values	value	NOUN
gujaf-252	317	22	,	,	PUNCT
gujaf-252	317	23	and	and	CCONJ
gujaf-252	317	24	ultimately	ultimately	ADV
gujaf-252	317	25	,	,	PUNCT
gujaf-252	317	26	how	how	SCONJ
gujaf-252	317	27	they	they	PRON
gujaf-252	317	28	make	make	VERB
gujaf-252	317	29	decisions	decision	NOUN
gujaf-252	317	30	.	.	PUNCT
gujaf-252	318	1	4.3	4.3	NUM
gujaf-252	318	2	testing	testing	NOUN
gujaf-252	318	3	of	of	ADP
gujaf-252	318	4	hypotheses	hypothesis	NOUN
gujaf-252	318	5	the	the	DET
gujaf-252	318	6	educational	educational	ADJ
gujaf-252	318	7	qualification	qualification	NOUN
gujaf-252	318	8	of	of	ADP
gujaf-252	318	9	the	the	DET
gujaf-252	318	10	board	board	NOUN
gujaf-252	318	11	has	have	VERB
gujaf-252	318	12	a	a	DET
gujaf-252	318	13	z	z	NOUN
gujaf-252	318	14	-	-	PUNCT
gujaf-252	318	15	value	value	NOUN
gujaf-252	318	16	of	of	ADP
gujaf-252	318	17	-6.55	-6.55	NUM
gujaf-252	318	18	,	,	PUNCT
gujaf-252	318	19	a	a	DET
gujaf-252	318	20	coefficient	coefficient	NOUN
gujaf-252	318	21	value	value	NOUN
gujaf-252	318	22	of	of	ADP
gujaf-252	318	23	-0.058	-0.058	ADJ
gujaf-252	318	24	,	,	PUNCT
gujaf-252	318	25	and	and	CCONJ
gujaf-252	318	26	a	a	DET
gujaf-252	318	27	significant	significant	ADJ
gujaf-252	318	28	probability	probability	NOUN
gujaf-252	318	29	value	value	NOUN
gujaf-252	318	30	of	of	ADP
gujaf-252	318	31	0.000	0.000	NUM
gujaf-252	318	32	.	.	PUNCT
gujaf-252	319	1	this	this	PRON
gujaf-252	319	2	demonstrates	demonstrate	VERB
gujaf-252	319	3	that	that	SCONJ
gujaf-252	319	4	the	the	DET
gujaf-252	319	5	educational	educational	ADJ
gujaf-252	319	6	qualifications	qualification	NOUN
gujaf-252	319	7	of	of	ADP
gujaf-252	319	8	board	board	NOUN
gujaf-252	319	9	members	member	NOUN
gujaf-252	319	10	have	have	VERB
gujaf-252	319	11	a	a	DET
gujaf-252	319	12	notable	notable	ADJ
gujaf-252	319	13	adverse	adverse	ADJ
gujaf-252	319	14	impact	impact	NOUN
gujaf-252	319	15	on	on	ADP
gujaf-252	319	16	the	the	DET
gujaf-252	319	17	practice	practice	NOUN
gujaf-252	319	18	of	of	ADP
gujaf-252	319	19	earnings	earning	NOUN
gujaf-252	319	20	management	management	NOUN
gujaf-252	319	21	among	among	ADP
gujaf-252	319	22	listed	list	VERB
gujaf-252	319	23	deposit	deposit	NOUN
gujaf-252	319	24	money	money	NOUN
gujaf-252	319	25	banks	bank	NOUN
gujaf-252	319	26	in	in	ADP
gujaf-252	319	27	nigeria	nigeria	PROPN
gujaf-252	319	28	.	.	PUNCT
gujaf-252	320	1	an	an	DET
gujaf-252	320	2	augmented	augment	VERB
gujaf-252	320	3	presence	presence	NOUN
gujaf-252	320	4	of	of	ADP
gujaf-252	320	5	certified	certify	VERB
gujaf-252	320	6	financial	financial	ADJ
gujaf-252	320	7	professionals	professional	NOUN
gujaf-252	320	8	on	on	ADP
gujaf-252	320	9	the	the	DET
gujaf-252	320	10	board	board	NOUN
gujaf-252	320	11	will	will	AUX
gujaf-252	320	12	lead	lead	VERB
gujaf-252	320	13	to	to	ADP
gujaf-252	320	14	a	a	DET
gujaf-252	320	15	substantial	substantial	ADJ
gujaf-252	320	16	reduction	reduction	NOUN
gujaf-252	320	17	in	in	ADP
gujaf-252	320	18	earnings	earning	NOUN
gujaf-252	320	19	management	management	NOUN
gujaf-252	320	20	.	.	PUNCT
gujaf-252	321	1	therefore	therefore	ADV
gujaf-252	321	2	,	,	PUNCT
gujaf-252	321	3	the	the	DET
gujaf-252	321	4	study	study	NOUN
gujaf-252	321	5	's	's	PART
gujaf-252	321	6	findings	finding	NOUN
gujaf-252	321	7	lead	lead	VERB
gujaf-252	321	8	to	to	ADP
gujaf-252	321	9	the	the	DET
gujaf-252	321	10	rejection	rejection	NOUN
gujaf-252	321	11	of	of	ADP
gujaf-252	321	12	the	the	DET
gujaf-252	321	13	null	null	ADJ
gujaf-252	321	14	hypothesis	hypothesis	NOUN
gujaf-252	321	15	,	,	PUNCT
gujaf-252	321	16	which	which	PRON
gujaf-252	321	17	suggests	suggest	VERB
gujaf-252	321	18	that	that	SCONJ
gujaf-252	321	19	the	the	DET
gujaf-252	321	20	educational	educational	ADJ
gujaf-252	321	21	qualifications	qualification	NOUN
gujaf-252	321	22	of	of	ADP
gujaf-252	321	23	board	board	NOUN
gujaf-252	321	24	members	member	NOUN
gujaf-252	321	25	do	do	AUX
gujaf-252	321	26	not	not	PART
gujaf-252	321	27	have	have	VERB
gujaf-252	321	28	a	a	DET
gujaf-252	321	29	significant	significant	ADJ
gujaf-252	321	30	impact	impact	NOUN
gujaf-252	321	31	on	on	ADP
gujaf-252	321	32	the	the	DET
gujaf-252	321	33	earnings	earning	NOUN
gujaf-252	321	34	management	management	NOUN
gujaf-252	321	35	of	of	ADP
gujaf-252	321	36	listed	list	VERB
gujaf-252	321	37	deposit	deposit	NOUN
gujaf-252	321	38	money	money	NOUN
gujaf-252	321	39	banks	bank	NOUN
gujaf-252	321	40	in	in	ADP
gujaf-252	321	41	nigeria	nigeria	PROPN
gujaf-252	321	42	.	.	PUNCT
gujaf-252	322	1	the	the	DET
gujaf-252	322	2	findings	finding	NOUN
gujaf-252	322	3	align	align	VERB
gujaf-252	322	4	with	with	ADP
gujaf-252	322	5	rajeevan	rajeevan	NOUN
gujaf-252	322	6	and	and	CCONJ
gujaf-252	322	7	ajward	ajward	NOUN
gujaf-252	322	8	's	's	PART
gujaf-252	322	9	(	(	PUNCT
gujaf-252	322	10	2019	2019	NUM
gujaf-252	322	11	)	)	PUNCT
gujaf-252	322	12	study	study	NOUN
gujaf-252	322	13	,	,	PUNCT
gujaf-252	322	14	which	which	PRON
gujaf-252	322	15	discovered	discover	VERB
gujaf-252	322	16	a	a	DET
gujaf-252	322	17	negative	negative	ADJ
gujaf-252	322	18	correlation	correlation	NOUN
gujaf-252	322	19	between	between	ADP
gujaf-252	322	20	board	board	NOUN
gujaf-252	322	21	members	member	NOUN
gujaf-252	322	22	'	'	PART
gujaf-252	322	23	educational	educational	ADJ
gujaf-252	322	24	qualifications	qualification	NOUN
gujaf-252	322	25	and	and	CCONJ
gujaf-252	322	26	the	the	DET
gujaf-252	322	27	practice	practice	NOUN
gujaf-252	322	28	of	of	ADP
gujaf-252	322	29	earnings	earning	NOUN
gujaf-252	322	30	management	management	NOUN
gujaf-252	322	31	.	.	PUNCT
gujaf-252	323	1	145	145	NUM
gujaf-252	323	2	the	the	DET
gujaf-252	323	3	age	age	NOUN
gujaf-252	323	4	of	of	ADP
gujaf-252	323	5	the	the	DET
gujaf-252	323	6	director	director	NOUN
gujaf-252	323	7	,	,	PUNCT
gujaf-252	323	8	as	as	SCONJ
gujaf-252	323	9	indicated	indicate	VERB
gujaf-252	323	10	in	in	ADP
gujaf-252	323	11	table	table	NOUN
gujaf-252	323	12	4	4	NUM
gujaf-252	323	13	,	,	PUNCT
gujaf-252	323	14	has	have	VERB
gujaf-252	323	15	a	a	DET
gujaf-252	323	16	z	z	NOUN
gujaf-252	323	17	-	-	PUNCT
gujaf-252	323	18	value	value	NOUN
gujaf-252	323	19	of	of	ADP
gujaf-252	323	20	-2.02	-2.02	NUM
gujaf-252	323	21	,	,	PUNCT
gujaf-252	323	22	a	a	DET
gujaf-252	323	23	coefficient	coefficient	NOUN
gujaf-252	323	24	value	value	NOUN
gujaf-252	323	25	of	of	ADP
gujaf-252	323	26	-0.717	-0.717	NOUN
gujaf-252	323	27	,	,	PUNCT
gujaf-252	323	28	and	and	CCONJ
gujaf-252	323	29	a	a	DET
gujaf-252	323	30	significant	significant	ADJ
gujaf-252	323	31	p	p	NOUN
gujaf-252	323	32	-	-	PUNCT
gujaf-252	323	33	value	value	NOUN
gujaf-252	323	34	of	of	ADP
gujaf-252	323	35	0.044	0.044	NUM
gujaf-252	323	36	at	at	ADP
gujaf-252	323	37	a	a	DET
gujaf-252	323	38	5	5	NUM
gujaf-252	323	39	%	%	NOUN
gujaf-252	323	40	level	level	NOUN
gujaf-252	323	41	of	of	ADP
gujaf-252	323	42	significance	significance	NOUN
gujaf-252	323	43	.	.	PUNCT
gujaf-252	324	1	the	the	DET
gujaf-252	324	2	findings	finding	NOUN
gujaf-252	324	3	suggest	suggest	VERB
gujaf-252	324	4	that	that	SCONJ
gujaf-252	324	5	the	the	DET
gujaf-252	324	6	age	age	NOUN
gujaf-252	324	7	of	of	ADP
gujaf-252	324	8	directors	director	NOUN
gujaf-252	324	9	has	have	VERB
gujaf-252	324	10	a	a	DET
gujaf-252	324	11	noteworthy	noteworthy	ADJ
gujaf-252	324	12	and	and	CCONJ
gujaf-252	324	13	adverse	adverse	ADJ
gujaf-252	324	14	impact	impact	NOUN
gujaf-252	324	15	on	on	ADP
gujaf-252	324	16	the	the	DET
gujaf-252	324	17	practice	practice	NOUN
gujaf-252	324	18	of	of	ADP
gujaf-252	324	19	earnings	earning	NOUN
gujaf-252	324	20	management	management	NOUN
gujaf-252	324	21	among	among	ADP
gujaf-252	324	22	listed	list	VERB
gujaf-252	324	23	deposit	deposit	NOUN
gujaf-252	324	24	money	money	NOUN
gujaf-252	324	25	banks	bank	NOUN
gujaf-252	324	26	in	in	ADP
gujaf-252	324	27	nigeria	nigeria	PROPN
gujaf-252	324	28	.	.	PUNCT
gujaf-252	325	1	therefore	therefore	ADV
gujaf-252	325	2	,	,	PUNCT
gujaf-252	325	3	the	the	DET
gujaf-252	325	4	study	study	NOUN
gujaf-252	325	5	's	's	PART
gujaf-252	325	6	findings	finding	NOUN
gujaf-252	325	7	indicate	indicate	VERB
gujaf-252	325	8	that	that	SCONJ
gujaf-252	325	9	the	the	DET
gujaf-252	325	10	null	null	ADJ
gujaf-252	325	11	hypothesis	hypothesis	NOUN
gujaf-252	325	12	,	,	PUNCT
gujaf-252	325	13	which	which	PRON
gujaf-252	325	14	suggests	suggest	VERB
gujaf-252	325	15	that	that	SCONJ
gujaf-252	325	16	the	the	DET
gujaf-252	325	17	age	age	NOUN
gujaf-252	325	18	of	of	ADP
gujaf-252	325	19	directors	director	NOUN
gujaf-252	325	20	does	do	AUX
gujaf-252	325	21	not	not	PART
gujaf-252	325	22	have	have	VERB
gujaf-252	325	23	a	a	DET
gujaf-252	325	24	significant	significant	ADJ
gujaf-252	325	25	impact	impact	NOUN
gujaf-252	325	26	on	on	ADP
gujaf-252	325	27	the	the	DET
gujaf-252	325	28	earnings	earning	NOUN
gujaf-252	325	29	management	management	NOUN
gujaf-252	325	30	of	of	ADP
gujaf-252	325	31	listed	list	VERB
gujaf-252	325	32	deposit	deposit	NOUN
gujaf-252	325	33	money	money	NOUN
gujaf-252	325	34	banks	bank	NOUN
gujaf-252	325	35	in	in	ADP
gujaf-252	325	36	nigeria	nigeria	PROPN
gujaf-252	325	37	,	,	PUNCT
gujaf-252	325	38	is	be	AUX
gujaf-252	325	39	thereby	thereby	ADV
gujaf-252	325	40	rejected	reject	VERB
gujaf-252	325	41	.	.	PUNCT
gujaf-252	326	1	this	this	DET
gujaf-252	326	2	outcome	outcome	NOUN
gujaf-252	326	3	is	be	AUX
gujaf-252	326	4	in	in	ADP
gujaf-252	326	5	line	line	NOUN
gujaf-252	326	6	with	with	ADP
gujaf-252	326	7	the	the	DET
gujaf-252	326	8	findings	finding	NOUN
gujaf-252	326	9	of	of	ADP
gujaf-252	326	10	alqatan	alqatan	ADJ
gujaf-252	326	11	(	(	PUNCT
gujaf-252	326	12	2019	2019	NUM
gujaf-252	326	13	)	)	PUNCT
gujaf-252	326	14	,	,	PUNCT
gujaf-252	326	15	nyoka	nyoka	NOUN
gujaf-252	326	16	(	(	PUNCT
gujaf-252	326	17	2018	2018	NUM
gujaf-252	326	18	)	)	PUNCT
gujaf-252	326	19	,	,	PUNCT
gujaf-252	326	20	ann	ann	PROPN
gujaf-252	326	21	(	(	PUNCT
gujaf-252	326	22	2015	2015	NUM
gujaf-252	326	23	)	)	PUNCT
gujaf-252	326	24	,	,	PUNCT
gujaf-252	326	25	and	and	CCONJ
gujaf-252	326	26	zwet	zwet	PROPN
gujaf-252	326	27	(	(	PUNCT
gujaf-252	326	28	2015	2015	NUM
gujaf-252	326	29	)	)	PUNCT
gujaf-252	326	30	,	,	PUNCT
gujaf-252	326	31	who	who	PRON
gujaf-252	326	32	discovered	discover	VERB
gujaf-252	326	33	a	a	DET
gujaf-252	326	34	negative	negative	ADJ
gujaf-252	326	35	correlation	correlation	NOUN
gujaf-252	326	36	between	between	ADP
gujaf-252	326	37	the	the	DET
gujaf-252	326	38	age	age	NOUN
gujaf-252	326	39	of	of	ADP
gujaf-252	326	40	a	a	DET
gujaf-252	326	41	director	director	NOUN
gujaf-252	326	42	and	and	CCONJ
gujaf-252	326	43	earnings	earning	NOUN
gujaf-252	326	44	management	management	NOUN
gujaf-252	326	45	.	.	PUNCT
gujaf-252	327	1	5	5	X
gujaf-252	327	2	.	.	X
gujaf-252	327	3	conclusion	conclusion	NOUN
gujaf-252	327	4	and	and	CCONJ
gujaf-252	327	5	recommendations	recommendation	NOUN
gujaf-252	327	6	the	the	DET
gujaf-252	327	7	study	study	NOUN
gujaf-252	327	8	's	's	PART
gujaf-252	327	9	conclusions	conclusion	NOUN
gujaf-252	327	10	indicate	indicate	VERB
gujaf-252	327	11	that	that	SCONJ
gujaf-252	327	12	board	board	NOUN
gujaf-252	327	13	education	education	NOUN
gujaf-252	327	14	qualifications	qualification	NOUN
gujaf-252	327	15	have	have	VERB
gujaf-252	327	16	a	a	DET
gujaf-252	327	17	significant	significant	ADJ
gujaf-252	327	18	and	and	CCONJ
gujaf-252	327	19	negative	negative	ADJ
gujaf-252	327	20	impact	impact	NOUN
gujaf-252	327	21	on	on	ADP
gujaf-252	327	22	earnings	earning	NOUN
gujaf-252	327	23	management	management	NOUN
gujaf-252	327	24	.	.	PUNCT
gujaf-252	328	1	specifically	specifically	ADV
gujaf-252	328	2	,	,	PUNCT
gujaf-252	328	3	more	more	ADJ
gujaf-252	328	4	board	board	NOUN
gujaf-252	328	5	members	member	NOUN
gujaf-252	328	6	with	with	ADP
gujaf-252	328	7	educational	educational	ADJ
gujaf-252	328	8	backgrounds	background	NOUN
gujaf-252	328	9	,	,	PUNCT
gujaf-252	328	10	particularly	particularly	ADV
gujaf-252	328	11	in	in	ADP
gujaf-252	328	12	the	the	DET
gujaf-252	328	13	financial	financial	ADJ
gujaf-252	328	14	and	and	CCONJ
gujaf-252	328	15	accounting	accounting	NOUN
gujaf-252	328	16	sectors	sector	NOUN
gujaf-252	328	17	,	,	PUNCT
gujaf-252	328	18	are	be	AUX
gujaf-252	328	19	linked	link	VERB
gujaf-252	328	20	to	to	ADP
gujaf-252	328	21	lower	lower	VERB
gujaf-252	328	22	earnings	earning	NOUN
gujaf-252	328	23	management	management	NOUN
gujaf-252	328	24	.	.	PUNCT
gujaf-252	329	1	it	it	PRON
gujaf-252	329	2	was	be	AUX
gujaf-252	329	3	also	also	ADV
gujaf-252	329	4	shown	show	VERB
gujaf-252	329	5	that	that	SCONJ
gujaf-252	329	6	a	a	DET
gujaf-252	329	7	diverse	diverse	ADJ
gujaf-252	329	8	age	age	NOUN
gujaf-252	329	9	group	group	NOUN
gujaf-252	329	10	on	on	ADP
gujaf-252	329	11	the	the	DET
gujaf-252	329	12	board	board	NOUN
gujaf-252	329	13	significantly	significantly	ADV
gujaf-252	329	14	harmed	harm	VERB
gujaf-252	329	15	earnings	earning	NOUN
gujaf-252	329	16	management	management	NOUN
gujaf-252	329	17	.	.	PUNCT
gujaf-252	330	1	this	this	DET
gujaf-252	330	2	finding	finding	NOUN
gujaf-252	330	3	emphasizes	emphasize	VERB
gujaf-252	330	4	the	the	DET
gujaf-252	330	5	need	need	NOUN
gujaf-252	330	6	of	of	ADP
gujaf-252	330	7	having	have	VERB
gujaf-252	330	8	a	a	DET
gujaf-252	330	9	broad	broad	ADJ
gujaf-252	330	10	age	age	NOUN
gujaf-252	330	11	group	group	NOUN
gujaf-252	330	12	on	on	ADP
gujaf-252	330	13	the	the	DET
gujaf-252	330	14	board	board	NOUN
gujaf-252	330	15	.	.	PUNCT
gujaf-252	331	1	several	several	ADJ
gujaf-252	331	2	suggestions	suggestion	NOUN
gujaf-252	331	3	are	be	AUX
gujaf-252	331	4	made	make	VERB
gujaf-252	331	5	in	in	ADP
gujaf-252	331	6	light	light	NOUN
gujaf-252	331	7	of	of	ADP
gujaf-252	331	8	these	these	DET
gujaf-252	331	9	results	result	NOUN
gujaf-252	331	10	.	.	PUNCT
gujaf-252	332	1	first	first	ADV
gujaf-252	332	2	and	and	CCONJ
gujaf-252	332	3	foremost	foremost	ADV
gujaf-252	332	4	,	,	PUNCT
gujaf-252	332	5	boards	board	NOUN
gujaf-252	332	6	with	with	ADP
gujaf-252	332	7	members	member	NOUN
gujaf-252	332	8	with	with	ADP
gujaf-252	332	9	experience	experience	NOUN
gujaf-252	332	10	in	in	ADP
gujaf-252	332	11	finance	finance	NOUN
gujaf-252	332	12	and	and	CCONJ
gujaf-252	332	13	accounting	accounting	NOUN
gujaf-252	332	14	should	should	AUX
gujaf-252	332	15	be	be	AUX
gujaf-252	332	16	encouraged	encourage	VERB
gujaf-252	332	17	,	,	PUNCT
gujaf-252	332	18	especially	especially	ADV
gujaf-252	332	19	in	in	ADP
gujaf-252	332	20	sectors	sector	NOUN
gujaf-252	332	21	with	with	ADP
gujaf-252	332	22	complicated	complicated	ADJ
gujaf-252	332	23	business	business	NOUN
gujaf-252	332	24	environments	environment	NOUN
gujaf-252	332	25	like	like	ADP
gujaf-252	332	26	banking	banking	NOUN
gujaf-252	332	27	.	.	PUNCT
gujaf-252	333	1	this	this	DET
gujaf-252	333	2	knowledge	knowledge	NOUN
gujaf-252	333	3	may	may	AUX
gujaf-252	333	4	improve	improve	VERB
gujaf-252	333	5	the	the	DET
gujaf-252	333	6	boards	board	NOUN
gujaf-252	333	7	'	'	PART
gujaf-252	333	8	ability	ability	NOUN
gujaf-252	333	9	to	to	PART
gujaf-252	333	10	mitigate	mitigate	VERB
gujaf-252	333	11	earnings	earning	NOUN
gujaf-252	333	12	management	management	NOUN
gujaf-252	333	13	.	.	PUNCT
gujaf-252	334	1	in	in	ADP
gujaf-252	334	2	order	order	NOUN
gujaf-252	334	3	to	to	PART
gujaf-252	334	4	guarantee	guarantee	VERB
gujaf-252	334	5	a	a	DET
gujaf-252	334	6	greater	great	ADJ
gujaf-252	334	7	variety	variety	NOUN
gujaf-252	334	8	of	of	ADP
gujaf-252	334	9	viewpoints	viewpoint	NOUN
gujaf-252	334	10	and	and	CCONJ
gujaf-252	334	11	sensitivities	sensitivity	NOUN
gujaf-252	334	12	,	,	PUNCT
gujaf-252	334	13	which	which	PRON
gujaf-252	334	14	may	may	AUX
gujaf-252	334	15	help	help	VERB
gujaf-252	334	16	to	to	PART
gujaf-252	334	17	promote	promote	VERB
gujaf-252	334	18	more	more	ADV
gujaf-252	334	19	balanced	balanced	ADJ
gujaf-252	334	20	decision	decision	NOUN
gujaf-252	334	21	-	-	PUNCT
gujaf-252	334	22	making	making	NOUN
gujaf-252	334	23	,	,	PUNCT
gujaf-252	334	24	banks	bank	NOUN
gujaf-252	334	25	should	should	AUX
gujaf-252	334	26	also	also	ADV
gujaf-252	334	27	welcome	welcome	VERB
gujaf-252	334	28	age	age	NOUN
gujaf-252	334	29	diversity	diversity	NOUN
gujaf-252	334	30	on	on	ADP
gujaf-252	334	31	their	their	PRON
gujaf-252	334	32	boards	board	NOUN
gujaf-252	334	33	.	.	PUNCT
gujaf-252	335	1	additionally	additionally	ADV
gujaf-252	335	2	,	,	PUNCT
gujaf-252	335	3	this	this	DET
gujaf-252	335	4	finding	finding	NOUN
gujaf-252	335	5	creates	create	VERB
gujaf-252	335	6	opportunities	opportunity	NOUN
gujaf-252	335	7	for	for	ADP
gujaf-252	335	8	more	more	ADJ
gujaf-252	335	9	research	research	NOUN
gujaf-252	335	10	.	.	PUNCT
gujaf-252	336	1	further	further	ADJ
gujaf-252	336	2	research	research	NOUN
gujaf-252	336	3	should	should	AUX
gujaf-252	336	4	examine	examine	VERB
gujaf-252	336	5	data	datum	NOUN
gujaf-252	336	6	sources	source	NOUN
gujaf-252	336	7	other	other	ADJ
gujaf-252	336	8	than	than	ADP
gujaf-252	336	9	annual	annual	ADJ
gujaf-252	336	10	reports	report	NOUN
gujaf-252	336	11	,	,	PUNCT
gujaf-252	336	12	such	such	ADJ
gujaf-252	336	13	corporate	corporate	ADJ
gujaf-252	336	14	websites	website	NOUN
gujaf-252	336	15	,	,	PUNCT
gujaf-252	336	16	and	and	CCONJ
gujaf-252	336	17	take	take	VERB
gujaf-252	336	18	into	into	ADP
gujaf-252	336	19	account	account	NOUN
gujaf-252	336	20	other	other	ADJ
gujaf-252	336	21	factors	factor	NOUN
gujaf-252	336	22	that	that	PRON
gujaf-252	336	23	could	could	AUX
gujaf-252	336	24	affect	affect	VERB
gujaf-252	336	25	profits	profit	NOUN
gujaf-252	336	26	management	management	NOUN
gujaf-252	336	27	.	.	PUNCT
gujaf-252	337	1	a	a	DET
gujaf-252	337	2	wider	wide	ADJ
gujaf-252	337	3	range	range	NOUN
gujaf-252	337	4	of	of	ADP
gujaf-252	337	5	industries	industry	NOUN
gujaf-252	337	6	and	and	CCONJ
gujaf-252	337	7	businesses	business	NOUN
gujaf-252	337	8	included	include	VERB
gujaf-252	337	9	in	in	ADP
gujaf-252	337	10	the	the	DET
gujaf-252	337	11	analysis	analysis	NOUN
gujaf-252	337	12	,	,	PUNCT
gujaf-252	337	13	as	as	ADV
gujaf-252	337	14	well	well	ADV
gujaf-252	337	15	as	as	ADP
gujaf-252	337	16	an	an	DET
gujaf-252	337	17	increased	increase	VERB
gujaf-252	337	18	number	number	NOUN
gujaf-252	337	19	of	of	ADP
gujaf-252	337	20	explanatory	explanatory	ADJ
gujaf-252	337	21	factors	factor	NOUN
gujaf-252	337	22	,	,	PUNCT
gujaf-252	337	23	may	may	AUX
gujaf-252	337	24	provide	provide	VERB
gujaf-252	337	25	more	more	ADV
gujaf-252	337	26	thorough	thorough	ADJ
gujaf-252	337	27	and	and	CCONJ
gujaf-252	337	28	broadly	broadly	ADV
gujaf-252	337	29	applicable	applicable	ADJ
gujaf-252	337	30	findings	finding	NOUN
gujaf-252	337	31	.	.	PUNCT
gujaf-252	338	1	furthermore	furthermore	ADV
gujaf-252	338	2	,	,	PUNCT
gujaf-252	338	3	by	by	ADP
gujaf-252	338	4	extending	extend	VERB
gujaf-252	338	5	the	the	DET
gujaf-252	338	6	study	study	NOUN
gujaf-252	338	7	period	period	NOUN
gujaf-252	338	8	beyond	beyond	ADP
gujaf-252	338	9	nine	nine	NUM
gujaf-252	338	10	years	year	NOUN
gujaf-252	338	11	,	,	PUNCT
gujaf-252	338	12	researchers	researcher	NOUN
gujaf-252	338	13	would	would	AUX
gujaf-252	338	14	be	be	AUX
gujaf-252	338	15	able	able	ADJ
gujaf-252	338	16	to	to	PART
gujaf-252	338	17	document	document	VERB
gujaf-252	338	18	how	how	SCONJ
gujaf-252	338	19	shifting	shift	VERB
gujaf-252	338	20	international	international	ADJ
gujaf-252	338	21	engagements	engagement	NOUN
gujaf-252	338	22	,	,	PUNCT
gujaf-252	338	23	economic	economic	ADJ
gujaf-252	338	24	circumstances	circumstance	NOUN
gujaf-252	338	25	,	,	PUNCT
gujaf-252	338	26	and	and	CCONJ
gujaf-252	338	27	governmental	governmental	ADJ
gujaf-252	338	28	regulations	regulation	NOUN
gujaf-252	338	29	affect	affect	VERB
gujaf-252	338	30	earnings	earning	NOUN
gujaf-252	338	31	management	management	NOUN
gujaf-252	338	32	methods	method	NOUN
gujaf-252	338	33	.	.	PUNCT
gujaf-252	339	1	references	reference	NOUN
gujaf-252	339	2	146	146	NUM
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gujaf-252	339	4	,	,	PUNCT
gujaf-252	339	5	d.	d.	PROPN
gujaf-252	339	6	,	,	PUNCT
gujaf-252	339	7	bogdan	bogdan	PROPN
gujaf-252	339	8	,	,	PUNCT
gujaf-252	339	9	v.	v.	PROPN
gujaf-252	339	10	,	,	PUNCT
gujaf-252	339	11	&	&	CCONJ
gujaf-252	339	12	vladu	vladu	NOUN
gujaf-252	339	13	,	,	PUNCT
gujaf-252	339	14	a.	a.	PROPN
gujaf-252	339	15	b.	b.	PROPN
gujaf-252	339	16	(	(	PUNCT
gujaf-252	339	17	2009	2009	NUM
gujaf-252	339	18	)	)	PUNCT
gujaf-252	339	19	.	.	PUNCT
gujaf-252	340	1	a	a	DET
gujaf-252	340	2	brief	brief	ADJ
gujaf-252	340	3	review	review	NOUN
gujaf-252	340	4	of	of	ADP
gujaf-252	340	5	creative	creative	ADJ
gujaf-252	340	6	accounting	accounting	NOUN
gujaf-252	340	7	literature	literature	NOUN
gujaf-252	340	8	and	and	CCONJ
gujaf-252	340	9	its	its	PRON
gujaf-252	340	10	consequences	consequence	NOUN
gujaf-252	340	11	in	in	ADP
gujaf-252	340	12	practice	practice	NOUN
gujaf-252	340	13	.	.	PUNCT
gujaf-252	341	1	annales	annale	NOUN
gujaf-252	341	2	universitatis	universitatis	PROPN
gujaf-252	341	3	apulensis	apulensis	NOUN
gujaf-252	341	4	series	series	NOUN
gujaf-252	341	5	oeconomica	oeconomica	PROPN
gujaf-252	341	6	,	,	PUNCT
gujaf-252	341	7	11(1	11(1	NUM
gujaf-252	341	8	)	)	PUNCT
gujaf-252	341	9	,	,	PUNCT
gujaf-252	341	10	170	170	NUM
gujaf-252	341	11	–	–	SYM
gujaf-252	341	12	182	182	NUM
gujaf-252	341	13	abarbanell	abarbanell	ADJ
gujaf-252	341	14	,	,	PUNCT
gujaf-252	341	15	j.	j.	PROPN
gujaf-252	341	16	,&lehavy	,&lehavy	PROPN
gujaf-252	341	17	,	,	PUNCT
gujaf-252	341	18	r.(2003).canstockrecommendationspredictearningsmana	r.(2003).canstockrecommendationspredictearningsmana	PROPN
gujaf-252	341	19	gementandanalysts’earningsforecasterrors?journalofaccountingresearch	gementandanalysts’earningsforecasterrors?journalofaccountingresearch	PROPN
gujaf-252	341	20	,	,	PUNCT
gujaf-252	341	21	41(1	41(1	NUM
gujaf-252	341	22	)	)	PUNCT
gujaf-252	341	23	,	,	PUNCT
gujaf-252	341	24	1–31	1–31	PROPN
gujaf-252	341	25	.	.	PUNCT
gujaf-252	342	1	doi:10.1111/1475	doi:10.1111/1475	NOUN
gujaf-252	342	2	-	-	PUNCT
gujaf-252	342	3	679x.00093	679x.00093	NUM
gujaf-252	342	4	ajibolade	ajibolade	NOUN
gujaf-252	342	5	,	,	PUNCT
gujaf-252	342	6	s.	s.	PROPN
gujaf-252	342	7	(	(	PUNCT
gujaf-252	342	8	2008	2008	NUM
gujaf-252	342	9	)	)	PUNCT
gujaf-252	342	10	.	.	PUNCT
gujaf-252	343	1	a	a	DET
gujaf-252	343	2	survey	survey	NOUN
gujaf-252	343	3	of	of	ADP
gujaf-252	343	4	the	the	DET
gujaf-252	343	5	perception	perception	NOUN
gujaf-252	343	6	of	of	ADP
gujaf-252	343	7	ethical	ethical	ADJ
gujaf-252	343	8	behaviour	behaviour	NOUN
gujaf-252	343	9	of	of	ADP
gujaf-252	343	10	future	future	ADJ
gujaf-252	343	11	nigerian	nigerian	ADJ
gujaf-252	343	12	accounting	accounting	NOUN
gujaf-252	343	13	professionals	professional	NOUN
gujaf-252	343	14	.	.	PUNCT
gujaf-252	344	1	the	the	DET
gujaf-252	344	2	nigerian	nigerian	ADJ
gujaf-252	344	3	accountant	accountant	NOUN
gujaf-252	344	4	.	.	PUNCT
gujaf-252	344	5	retrieved	retrieve	VERB
gujaf-252	344	6	from	from	ADP
gujaf-252	344	7	http://scholar.google.com.my/scholar?hl=en&q=a+survey+of+the+percepti	http://scholar.google.com.my/scholar?hl=en&q=a+survey+of+the+percepti	PROPN
gujaf-252	344	8	on+of+ethical+behaviour+of+future+nigerian+accounting+professionals	on+of+ethical+behaviour+of+future+nigerian+accounting+professionals	PROPN
gujaf-252	344	9	&	&	CCONJ
gujaf-252	344	10	btng=&as_sdt=1,5&as_sdtp=#0	btng=&as_sdt=1,5&as_sdtp=#0	PROPN
gujaf-252	344	11	ann	ann	PROPN
gujaf-252	344	12	,	,	PUNCT
gujaf-252	344	13	m.	m.	NOUN
gujaf-252	344	14	(	(	PUNCT
gujaf-252	344	15	2015	2015	NUM
gujaf-252	344	16	)	)	PUNCT
gujaf-252	344	17	.	.	PUNCT
gujaf-252	345	1	the	the	DET
gujaf-252	345	2	effect	effect	NOUN
gujaf-252	345	3	of	of	ADP
gujaf-252	345	4	board	board	NOUN
gujaf-252	345	5	structure	structure	NOUN
gujaf-252	345	6	on	on	ADP
gujaf-252	345	7	earnings	earning	NOUN
gujaf-252	345	8	management	management	NOUN
gujaf-252	345	9	.	.	PUNCT
gujaf-252	346	1	masters	master	NOUN
gujaf-252	346	2	thesis	thesis	NOUN
gujaf-252	346	3	,	,	PUNCT
gujaf-252	346	4	school	school	NOUN
gujaf-252	346	5	of	of	ADP
gujaf-252	346	6	business	business	NOUN
gujaf-252	346	7	,	,	PUNCT
gujaf-252	346	8	university	university	NOUN
gujaf-252	346	9	of	of	ADP
gujaf-252	346	10	nairobi	nairobi	PROPN
gujaf-252	346	11	businessday	businessday	PROPN
gujaf-252	346	12	(	(	PUNCT
gujaf-252	346	13	2018).the	2018).the	DET
gujaf-252	346	14	nigerian	nigerian	PROPN
gujaf-252	346	15	code	code	NOUN
gujaf-252	346	16	of	of	ADP
gujaf-252	346	17	corporate	corporate	ADJ
gujaf-252	346	18	governance	governance	NOUN
gujaf-252	346	19	,	,	PUNCT
gujaf-252	346	20	2018	2018	NUM
gujaf-252	346	21	.	.	PUNCT
gujaf-252	347	1	retrieved	retrieve	VERB
gujaf-252	347	2	from	from	ADP
gujaf-252	347	3	:	:	PUNCT
gujaf-252	347	4	https://businessday.ng/columnist/article/the-nigerian-code-ofcorporate-governance-2018-8/	https://businessday.ng/columnist/article/the-nigerian-code-ofcorporate-governance-2018-8/	PROPN
gujaf-252	347	5	cohen	cohen	PROPN
gujaf-252	347	6	,	,	PUNCT
gujaf-252	347	7	d.	d.	PROPN
gujaf-252	347	8	a.	a.	PROPN
gujaf-252	347	9	,	,	PUNCT
gujaf-252	347	10	&	&	CCONJ
gujaf-252	347	11	zarowin	zarowin	PROPN
gujaf-252	347	12	,	,	PUNCT
gujaf-252	347	13	p.	p.	NOUN
gujaf-252	347	14	(	(	PUNCT
gujaf-252	347	15	2010).accrual	2010).accrual	PROPN
gujaf-252	347	16	-	-	PUNCT
gujaf-252	347	17	based	base	VERB
gujaf-252	347	18	and	and	CCONJ
gujaf-252	347	19	real	real	ADJ
gujaf-252	347	20	earnings	earning	NOUN
gujaf-252	347	21	management	management	NOUN
gujaf-252	347	22	activities	activity	NOUN
gujaf-252	347	23	around	around	ADP
gujaf-252	347	24	seasoned	seasoned	ADJ
gujaf-252	347	25	equity	equity	NOUN
gujaf-252	347	26	offerings	offering	NOUN
gujaf-252	347	27	.	.	PUNCT
gujaf-252	348	1	journal	journal	NOUN
gujaf-252	348	2	of	of	ADP
gujaf-252	348	3	accounting	accounting	NOUN
gujaf-252	348	4	and	and	CCONJ
gujaf-252	348	5	economics	economic	NOUN
gujaf-252	348	6	,	,	PUNCT
gujaf-252	348	7	50(1	50(1	NUM
gujaf-252	348	8	)	)	PUNCT
gujaf-252	348	9	,	,	PUNCT
gujaf-252	348	10	2–19	2–19	PROPN
gujaf-252	348	11	.	.	PUNCT
gujaf-252	349	1	doi:10.1016	doi:10.1016	PROPN
gujaf-252	349	2	/	/	SYM
gujaf-252	349	3	j.jacceco.2010.01.002	j.jacceco.2010.01.002	PROPN
gujaf-252	349	4	cohen	cohen	PROPN
gujaf-252	349	5	,	,	PUNCT
gujaf-252	349	6	w.m	w.m	PROPN
gujaf-252	349	7	.	.	PROPN
gujaf-252	349	8	,	,	PUNCT
gujaf-252	349	9	&	&	CCONJ
gujaf-252	349	10	levinthal	levinthal	NOUN
gujaf-252	349	11	,	,	PUNCT
gujaf-252	349	12	d.a	d.a	PROPN
gujaf-252	349	13	.	.	PROPN
gujaf-252	349	14	,	,	PUNCT
gujaf-252	349	15	(	(	PUNCT
gujaf-252	349	16	1990	1990	NUM
gujaf-252	349	17	)	)	PUNCT
gujaf-252	349	18	.	.	PUNCT
gujaf-252	350	1	“	"	PUNCT
gujaf-252	350	2	absorptive	absorptive	ADJ
gujaf-252	350	3	capacity	capacity	NOUN
gujaf-252	350	4	:	:	PUNCT
gujaf-252	350	5	a	a	DET
gujaf-252	350	6	new	new	ADJ
gujaf-252	350	7	perspective	perspective	NOUN
gujaf-252	350	8	of	of	ADP
gujaf-252	350	9	learning	learning	NOUN
gujaf-252	350	10	and	and	CCONJ
gujaf-252	350	11	innovation	innovation	NOUN
gujaf-252	350	12	”	"	PUNCT
gujaf-252	350	13	.	.	PUNCT
gujaf-252	351	1	administrative	administrative	ADJ
gujaf-252	351	2	science	science	PROPN
gujaf-252	351	3	quarterly	quarterly	ADJ
gujaf-252	351	4	35(1	35(1	NUM
gujaf-252	351	5	)	)	PUNCT
gujaf-252	351	6	,	,	PUNCT
gujaf-252	351	7	pp.128	pp.128	PROPN
gujaf-252	351	8	–	–	PUNCT
gujaf-252	351	9	152	152	NUM
gujaf-252	351	10	das	das	PROPN
gujaf-252	351	11	,	,	PUNCT
gujaf-252	351	12	s.	s.	PROPN
gujaf-252	351	13	,	,	PUNCT
gujaf-252	351	14	&	&	CCONJ
gujaf-252	351	15	kim	kim	PROPN
gujaf-252	351	16	,	,	PUNCT
gujaf-252	351	17	k.	k.	PROPN
gujaf-252	351	18	(	(	PUNCT
gujaf-252	351	19	2013	2013	NUM
gujaf-252	351	20	)	)	PUNCT
gujaf-252	351	21	.	.	PUNCT
gujaf-252	352	1	earnings	earning	NOUN
gujaf-252	352	2	smoothing	smoothing	NOUN
gujaf-252	352	3	,	,	PUNCT
gujaf-252	352	4	cash	cash	NOUN
gujaf-252	352	5	flow	flow	NOUN
gujaf-252	352	6	volatility	volatility	NOUN
gujaf-252	352	7	,	,	PUNCT
gujaf-252	352	8	and	and	CCONJ
gujaf-252	352	9	ceocashbonus.thefinancial	ceocashbonus.thefinancial	PROPN
gujaf-252	352	10	review	review	NOUN
gujaf-252	352	11	,	,	PUNCT
gujaf-252	352	12	48	48	NUM
gujaf-252	352	13	,	,	PUNCT
gujaf-252	352	14	123–150	123–150	NUM
gujaf-252	352	15	dey	dey	PROPN
gujaf-252	352	16	,	,	PUNCT
gujaf-252	352	17	a.	a.	NOUN
gujaf-252	352	18	(	(	PUNCT
gujaf-252	352	19	2008	2008	NUM
gujaf-252	352	20	)	)	PUNCT
gujaf-252	352	21	.	.	PUNCT
gujaf-252	353	1	corporate	corporate	ADJ
gujaf-252	353	2	governance	governance	NOUN
gujaf-252	353	3	and	and	CCONJ
gujaf-252	353	4	agency	agency	NOUN
gujaf-252	353	5	conflicts	conflict	NOUN
gujaf-252	353	6	.	.	PUNCT
gujaf-252	354	1	journal	journal	NOUN
gujaf-252	354	2	of	of	ADP
gujaf-252	354	3	accounting	accounting	NOUN
gujaf-252	354	4	research	research	NOUN
gujaf-252	354	5	,	,	PUNCT
gujaf-252	354	6	46(5	46(5	NOUN
gujaf-252	354	7	)	)	PUNCT
gujaf-252	354	8	.	.	PUNCT
gujaf-252	355	1	doi:10.1111	doi:10.1111	ADJ
gujaf-252	355	2	/	/	SYM
gujaf-252	355	3	j.1475	j.1475	PROPN
gujaf-252	355	4	-	-	PUNCT
gujaf-252	355	5	679x.2008.00301.x	679x.2008.00301.x	NOUN
gujaf-252	355	6	farouk	farouk	NOUN
gujaf-252	355	7	,	,	PUNCT
gujaf-252	355	8	m.	m.	NOUN
gujaf-252	355	9	a.	a.	PROPN
gujaf-252	355	10	,	,	PUNCT
gujaf-252	355	11	&	&	CCONJ
gujaf-252	355	12	isa	isa	PROPN
gujaf-252	355	13	,	,	PUNCT
gujaf-252	355	14	m.	m.	NOUN
gujaf-252	355	15	a.	a.	NOUN
gujaf-252	355	16	(	(	PUNCT
gujaf-252	355	17	2018	2018	NUM
gujaf-252	355	18	)	)	PUNCT
gujaf-252	355	19	.	.	PUNCT
gujaf-252	356	1	earnings	earning	NOUN
gujaf-252	356	2	management	management	NOUN
gujaf-252	356	3	of	of	ADP
gujaf-252	356	4	listed	list	VERB
gujaf-252	356	5	deposit	deposit	NOUN
gujaf-252	356	6	banks	bank	NOUN
gujaf-252	356	7	(	(	PUNCT
gujaf-252	356	8	dmbs	dmb	NOUN
gujaf-252	356	9	)	)	PUNCT
gujaf-252	356	10	in	in	ADP
gujaf-252	356	11	nigeria	nigeria	PROPN
gujaf-252	356	12	 	 	SPACE
gujaf-252	356	13	:	:	PUNCT
gujaf-252	356	14	a	a	DET
gujaf-252	356	15	test	test	NOUN
gujaf-252	356	16	of	of	ADP
gujaf-252	356	17	chang	chang	PROPN
gujaf-252	356	18	,	,	PUNCT
gujaf-252	356	19	shen	shen	PROPN
gujaf-252	356	20	and	and	CCONJ
gujaf-252	356	21	fang	fang	X
gujaf-252	356	22	(	(	PUNCT
gujaf-252	356	23	2008	2008	NUM
gujaf-252	356	24	)	)	PUNCT
gujaf-252	356	25	model	model	NOUN
gujaf-252	356	26	.	.	PUNCT
gujaf-252	357	1	international	international	ADJ
gujaf-252	357	2	journal	journal	PROPN
gujaf-252	357	3	of	of	ADP
gujaf-252	357	4	finance	finance	NOUN
gujaf-252	357	5	and	and	CCONJ
gujaf-252	357	6	accounting	accounting	NOUN
gujaf-252	357	7	,	,	PUNCT
gujaf-252	357	8	7(2	7(2	NUM
gujaf-252	357	9	)	)	PUNCT
gujaf-252	357	10	,	,	PUNCT
gujaf-252	357	11	49–55	49–55	NUM
gujaf-252	357	12	.	.	PUNCT
gujaf-252	358	1	https://doi.org/10.5923/j.ijfa.20180702.04	https://doi.org/10.5923/j.ijfa.20180702.04	PROPN
gujaf-252	358	2	farouk	farouk	PROPN
gujaf-252	358	3	.	.	PUNCT
gujaf-252	358	4	,	,	PUNCT
gujaf-252	358	5	a.	a.	NOUN
gujaf-252	358	6	m.	m.	NOUN
gujaf-252	358	7	(	(	PUNCT
gujaf-252	358	8	2014	2014	NUM
gujaf-252	358	9	)	)	PUNCT
gujaf-252	358	10	.	.	PUNCT
gujaf-252	359	1	possession	possession	NOUN
gujaf-252	359	2	formation	formation	NOUN
gujaf-252	359	3	and	and	CCONJ
gujaf-252	359	4	earnings	earning	NOUN
gujaf-252	359	5	management	management	NOUN
gujaf-252	359	6	of	of	ADP
gujaf-252	359	7	listed	list	VERB
gujaf-252	359	8	chemical	chemical	NOUN
gujaf-252	359	9	and	and	CCONJ
gujaf-252	359	10	paints	paint	NOUN
gujaf-252	359	11	firms	firm	NOUN
gujaf-252	359	12	in	in	ADP
gujaf-252	359	13	nigeria	nigeria	PROPN
gujaf-252	359	14	.	.	PUNCT
gujaf-252	360	1	being	be	AUX
gujaf-252	360	2	a	a	DET
gujaf-252	360	3	thesis	thesis	NOUN
gujaf-252	360	4	submited	submit	VERB
gujaf-252	360	5	to	to	ADP
gujaf-252	360	6	the	the	DET
gujaf-252	360	7	school	school	NOUN
gujaf-252	360	8	of	of	ADP
gujaf-252	360	9	postgraduate	postgraduate	NOUN
gujaf-252	360	10	studies	study	NOUN
gujaf-252	360	11	ahmadu	ahmadu	PROPN
gujaf-252	360	12	bello	bello	PROPN
gujaf-252	360	13	university	university	PROPN
gujaf-252	360	14	,	,	PUNCT
gujaf-252	360	15	zaria	zaria	PROPN
gujaf-252	360	16	.	.	PUNCT
gujaf-252	361	1	fodio	fodio	PROPN
gujaf-252	361	2	,	,	PUNCT
gujaf-252	361	3	m.i	m.i	PROPN
gujaf-252	361	4	.	.	PROPN
gujaf-252	361	5	,	,	PUNCT
gujaf-252	361	6	ibikunle	ibikunle	PROPN
gujaf-252	361	7	,	,	PUNCT
gujaf-252	361	8	j.	j.	PROPN
gujaf-252	361	9	&	&	CCONJ
gujaf-252	361	10	oba	oba	PROPN
gujaf-252	361	11	,	,	PUNCT
gujaf-252	361	12	v.c	v.c	PROPN
gujaf-252	361	13	.	.	PROPN
gujaf-252	361	14	(	(	PUNCT
gujaf-252	361	15	2013	2013	NUM
gujaf-252	361	16	)	)	PUNCT
gujaf-252	361	17	.	.	PUNCT
gujaf-252	362	1	corporate	corporate	ADJ
gujaf-252	362	2	governance	governance	NOUN
gujaf-252	362	3	mechanisms	mechanism	NOUN
gujaf-252	363	1	and	and	CCONJ
gujaf-252	364	1	reported	report	VERB
gujaf-252	364	2	earnings	earning	NOUN
gujaf-252	364	3	quality	quality	NOUN
gujaf-252	364	4	in	in	ADP
gujaf-252	364	5	listed	list	VERB
gujaf-252	364	6	nigerian	nigerian	ADJ
gujaf-252	364	7	insurance	insurance	NOUN
gujaf-252	364	8	firms	firm	NOUN
gujaf-252	364	9	.	.	PUNCT
gujaf-252	365	1	international	international	ADJ
gujaf-252	365	2	journal	journal	PROPN
gujaf-252	365	3	of	of	ADP
gujaf-252	365	4	finance	finance	NOUN
gujaf-252	365	5	and	and	CCONJ
gujaf-252	365	6	accounting	accounting	NOUN
gujaf-252	365	7	2013	2013	NUM
gujaf-252	365	8	,	,	PUNCT
gujaf-252	365	9	2(5	2(5	NUM
gujaf-252	365	10	):	):	PUNCT
gujaf-252	365	11	279	279	NUM
gujaf-252	365	12	-	-	SYM
gujaf-252	365	13	286	286	NUM
gujaf-252	365	14	doi	doi	NOUN
gujaf-252	365	15	:	:	PUNCT
gujaf-252	365	16	10.5923	10.5923	NUM
gujaf-252	365	17	/	/	SYM
gujaf-252	365	18	j.ijfa.20130205.01	j.ijfa.20130205.01	ADJ
gujaf-252	365	19	147	147	NUM
gujaf-252	365	20	gull	gull	NOUN
gujaf-252	365	21	,	,	PUNCT
gujaf-252	365	22	a.	a.	NOUN
gujaf-252	365	23	a.	a.	NOUN
gujaf-252	365	24	(	(	PUNCT
gujaf-252	365	25	2018	2018	NUM
gujaf-252	365	26	)	)	PUNCT
gujaf-252	365	27	.	.	PUNCT
gujaf-252	366	1	gender	gender	NOUN
gujaf-252	366	2	-	-	PUNCT
gujaf-252	366	3	diverse	diverse	ADJ
gujaf-252	366	4	boards	board	NOUN
gujaf-252	366	5	and	and	CCONJ
gujaf-252	366	6	financial	financial	ADJ
gujaf-252	366	7	statements	statement	NOUN
gujaf-252	366	8	quality	quality	NOUN
gujaf-252	366	9	 	 	SPACE
gujaf-252	366	10	:	:	PUNCT
gujaf-252	366	11	unpublished	unpublished	ADJ
gujaf-252	366	12	phd	phd	NOUN
gujaf-252	366	13	thesis	thesis	NOUN
gujaf-252	366	14	.	.	PUNCT
gujaf-252	367	1	school	school	NOUN
gujaf-252	367	2	of	of	ADP
gujaf-252	367	3	economics	economic	NOUN
gujaf-252	367	4	and	and	CCONJ
gujaf-252	367	5	science	science	NOUN
gujaf-252	367	6	,	,	PUNCT
gujaf-252	367	7	le	le	X
gujaf-252	367	8	mans	mans	PROPN
gujaf-252	367	9	university	university	PROPN
gujaf-252	367	10	hambrick	hambrick	PROPN
gujaf-252	367	11	,	,	PUNCT
gujaf-252	367	12	d.	d.	PROPN
gujaf-252	367	13	c.	c.	PROPN
gujaf-252	367	14	,	,	PUNCT
gujaf-252	367	15	&	&	CCONJ
gujaf-252	367	16	mason	mason	PROPN
gujaf-252	367	17	,	,	PUNCT
gujaf-252	367	18	p.	p.	NOUN
gujaf-252	367	19	a.	a.	NOUN
gujaf-252	368	1	(	(	PUNCT
gujaf-252	368	2	1984	1984	NUM
gujaf-252	368	3	)	)	PUNCT
gujaf-252	368	4	.	.	PUNCT
gujaf-252	369	1	upper	upper	ADJ
gujaf-252	369	2	echelons	echelon	NOUN
gujaf-252	369	3	:	:	PUNCT
gujaf-252	369	4	the	the	DET
gujaf-252	369	5	organization	organization	NOUN
gujaf-252	369	6	as	as	ADP
gujaf-252	369	7	a	a	DET
gujaf-252	369	8	reflection	reflection	NOUN
gujaf-252	369	9	of	of	ADP
gujaf-252	369	10	its	its	PRON
gujaf-252	369	11	top	top	ADJ
gujaf-252	369	12	managers	manager	NOUN
gujaf-252	369	13	.	.	PUNCT
gujaf-252	370	1	the	the	DET
gujaf-252	370	2	academy	academy	PROPN
gujaf-252	370	3	of	of	ADP
gujaf-252	370	4	management	management	PROPN
gujaf-252	370	5	review	review	PROPN
gujaf-252	370	6	,	,	PUNCT
gujaf-252	370	7	9(2	9(2	NUM
gujaf-252	370	8	)	)	PUNCT
gujaf-252	370	9	,	,	PUNCT
gujaf-252	370	10	193–206	193–206	NUM
gujaf-252	370	11	.	.	PUNCT
gujaf-252	371	1	https://doi.org/10.5465/amr.1984.4277628	https://doi.org/10.5465/amr.1984.4277628	PROPN
gujaf-252	371	2	healy	healy	PROPN
gujaf-252	371	3	,	,	PUNCT
gujaf-252	371	4	p.m.	p.m.	NOUN
gujaf-252	371	5	,	,	PUNCT
gujaf-252	371	6	&	&	CCONJ
gujaf-252	371	7	wahlen	wahlen	PROPN
gujaf-252	371	8	,	,	PUNCT
gujaf-252	371	9	j.	j.	PROPN
gujaf-252	371	10	(	(	PUNCT
gujaf-252	371	11	1999	1999	NUM
gujaf-252	371	12	)	)	PUNCT
gujaf-252	371	13	.	.	PUNCT
gujaf-252	372	1	a	a	DET
gujaf-252	372	2	review	review	NOUN
gujaf-252	372	3	of	of	ADP
gujaf-252	372	4	the	the	DET
gujaf-252	372	5	earnings	earning	NOUN
gujaf-252	372	6	management	management	NOUN
gujaf-252	372	7	literature	literature	NOUN
gujaf-252	372	8	and	and	CCONJ
gujaf-252	372	9	its	its	PRON
gujaf-252	372	10	implications	implication	NOUN
gujaf-252	372	11	for	for	ADP
gujaf-252	372	12	standard	standard	ADJ
gujaf-252	372	13	setting	setting	NOUN
gujaf-252	372	14	.	.	PUNCT
gujaf-252	373	1	accounting	accounting	NOUN
gujaf-252	373	2	horizons	horizon	NOUN
gujaf-252	373	3	,	,	PUNCT
gujaf-252	373	4	13(4	13(4	NUM
gujaf-252	373	5	)	)	PUNCT
gujaf-252	373	6	,	,	PUNCT
gujaf-252	373	7	365384	365384	NUM
gujaf-252	373	8	hui	hui	PROPN
gujaf-252	373	9	,	,	PUNCT
gujaf-252	373	10	l.	l.	PROPN
gujaf-252	373	11	t.	t.	PROPN
gujaf-252	373	12	,	,	PUNCT
gujaf-252	373	13	&	&	CCONJ
gujaf-252	373	14	fatt	fatt	PROPN
gujaf-252	373	15	,	,	PUNCT
gujaf-252	373	16	q.	q.	PROPN
gujaf-252	373	17	k.	k.	PROPN
gujaf-252	373	18	(	(	PUNCT
gujaf-252	373	19	2007	2007	NUM
gujaf-252	373	20	)	)	PUNCT
gujaf-252	373	21	.	.	PUNCT
gujaf-252	374	1	strategic	strategic	ADJ
gujaf-252	374	2	organizational	organizational	ADJ
gujaf-252	374	3	conditions	condition	NOUN
gujaf-252	374	4	for	for	ADP
gujaf-252	374	5	risks	risk	NOUN
gujaf-252	374	6	reduction	reduction	NOUN
gujaf-252	374	7	and	and	CCONJ
gujaf-252	374	8	earnings	earning	NOUN
gujaf-252	374	9	management	management	NOUN
gujaf-252	374	10	:	:	PUNCT
gujaf-252	374	11	a	a	DET
gujaf-252	374	12	combined	combined	ADJ
gujaf-252	374	13	strategy	strategy	NOUN
gujaf-252	374	14	and	and	CCONJ
gujaf-252	374	15	auditing	auditing	NOUN
gujaf-252	374	16	paradigm	paradigm	NOUN
gujaf-252	374	17	.	.	PUNCT
gujaf-252	375	1	accounting	accounting	NOUN
gujaf-252	375	2	forum	forum	PROPN
gujaf-252	375	3	,	,	PUNCT
gujaf-252	375	4	31(2),179–201.doi:10.1016	31(2),179–201.doi:10.1016	NUM
gujaf-252	375	5	/	/	SYM
gujaf-252	375	6	j.accfor.2006.12	j.accfor.2006.12	PROPN
gujaf-252	375	7	.	.	PROPN
gujaf-252	375	8	003	003	NUM
gujaf-252	375	9	ibrahim	ibrahim	PROPN
gujaf-252	375	10	,	,	PUNCT
gujaf-252	375	11	i.	i.	PROPN
gujaf-252	375	12	(	(	PUNCT
gujaf-252	375	13	2015	2015	NUM
gujaf-252	375	14	)	)	PUNCT
gujaf-252	375	15	.	.	PUNCT
gujaf-252	376	1	board	board	NOUN
gujaf-252	376	2	characteristics	characteristic	NOUN
gujaf-252	376	3	and	and	CCONJ
gujaf-252	376	4	earnings	earning	NOUN
gujaf-252	376	5	management	management	NOUN
gujaf-252	376	6	of	of	ADP
gujaf-252	376	7	listed	list	VERB
gujaf-252	376	8	foods	food	NOUN
gujaf-252	376	9	.	.	PUNCT
gujaf-252	377	1	unpublished	unpublished	ADJ
gujaf-252	377	2	masters	master	NOUN
gujaf-252	377	3	thesis	thesis	NOUN
gujaf-252	377	4	.	.	PUNCT
gujaf-252	378	1	business	business	NOUN
gujaf-252	378	2	school	school	NOUN
gujaf-252	378	3	,	,	PUNCT
gujaf-252	378	4	ahmadu	ahmadu	PROPN
gujaf-252	378	5	bello	bello	PROPN
gujaf-252	378	6	university	university	PROPN
gujaf-252	378	7	jamaludin	jamaludin	PROPN
gujaf-252	378	8	,	,	PUNCT
gujaf-252	378	9	n.	n.	PROPN
gujaf-252	378	10	d.	d.	PROPN
gujaf-252	378	11	,	,	PUNCT
gujaf-252	378	12	sanusi	sanusi	PROPN
gujaf-252	378	13	,	,	PUNCT
gujaf-252	378	14	z.	z.	PROPN
gujaf-252	378	15	m.	m.	PROPN
gujaf-252	378	16	,	,	PUNCT
gujaf-252	378	17	&	&	CCONJ
gujaf-252	378	18	kamaluddin	kamaluddin	PROPN
gujaf-252	378	19	,	,	PUNCT
gujaf-252	378	20	a.	a.	NOUN
gujaf-252	378	21	(	(	PUNCT
gujaf-252	378	22	2015	2015	NUM
gujaf-252	378	23	)	)	PUNCT
gujaf-252	378	24	.	.	PUNCT
gujaf-252	379	1	board	board	NOUN
gujaf-252	379	2	structure	structure	NOUN
gujaf-252	379	3	and	and	CCONJ
gujaf-252	379	4	earnings	earning	NOUN
gujaf-252	379	5	management	management	NOUN
gujaf-252	379	6	in	in	ADP
gujaf-252	379	7	malaysian	malaysian	ADJ
gujaf-252	379	8	government	government	NOUN
gujaf-252	379	9	linked	link	VERB
gujaf-252	379	10	companies	company	NOUN
gujaf-252	379	11	.	.	PUNCT
gujaf-252	380	1	procedia	procedia	ADJ
gujaf-252	380	2	economics	economic	NOUN
gujaf-252	380	3	and	and	CCONJ
gujaf-252	380	4	finance	finance	NOUN
gujaf-252	380	5	,	,	PUNCT
gujaf-252	380	6	28(april	28(april	NUM
gujaf-252	380	7	)	)	PUNCT
gujaf-252	380	8	,	,	PUNCT
gujaf-252	380	9	235–242	235–242	NUM
gujaf-252	380	10	.	.	PUNCT
gujaf-252	381	1	https://doi.org/10.1016/s2212-5671(15)01105	https://doi.org/10.1016/s2212-5671(15)01105	PROPN
gujaf-252	381	2	jones	jone	NOUN
gujaf-252	381	3	,	,	PUNCT
gujaf-252	381	4	j.j.(1991).earningsmanagementduringimportreliefinvestigations	j.j.(1991).earningsmanagementduringimportreliefinvestigation	NOUN
gujaf-252	381	5	.	.	PUNCT
gujaf-252	382	1	journalofaccountingresearch,29(2	journalofaccountingresearch,29(2	NOUN
gujaf-252	382	2	)	)	PUNCT
gujaf-252	382	3	.	.	PUNCT
gujaf-252	383	1	jones	jones	PROPN
gujaf-252	383	2	,	,	PUNCT
gujaf-252	383	3	t.	t.	PROPN
gujaf-252	383	4	m.	m.	NOUN
gujaf-252	383	5	(	(	PUNCT
gujaf-252	383	6	1995	1995	NUM
gujaf-252	383	7	)	)	PUNCT
gujaf-252	383	8	.	.	PUNCT
gujaf-252	384	1	instrumental	instrumental	ADJ
gujaf-252	384	2	stakeholder	stakeholder	NOUN
gujaf-252	384	3	theory	theory	PROPN
gujaf-252	384	4	:	:	PUNCT
gujaf-252	384	5	a	a	DET
gujaf-252	384	6	synthesis	synthesis	NOUN
gujaf-252	384	7	of	of	ADP
gujaf-252	384	8	ethics	ethic	NOUN
gujaf-252	384	9	andeconomics	andeconomic	NOUN
gujaf-252	384	10	.	.	PUNCT
gujaf-252	385	1	academyofmanagement	academyofmanagement	PROPN
gujaf-252	385	2	review	review	PROPN
gujaf-252	385	3	,	,	PUNCT
gujaf-252	385	4	20(2),404–437	20(2),404–437	PROPN
gujaf-252	385	5	.	.	PUNCT
gujaf-252	385	6	kehinde	kehinde	NOUN
gujaf-252	385	7	,	,	PUNCT
gujaf-252	385	8	o.	o.	PROPN
gujaf-252	385	9	a.	a.	PROPN
gujaf-252	385	10	,	,	PUNCT
gujaf-252	385	11	&	&	CCONJ
gujaf-252	385	12	olanrewaju	olanrewaju	ADV
gujaf-252	385	13	,	,	PUNCT
gujaf-252	385	14	a.	a.	NOUN
gujaf-252	385	15	a.	a.	NOUN
gujaf-252	385	16	(	(	PUNCT
gujaf-252	385	17	2010	2010	NUM
gujaf-252	385	18	)	)	PUNCT
gujaf-252	385	19	.	.	PUNCT
gujaf-252	386	1	the	the	DET
gujaf-252	386	2	role	role	NOUN
gujaf-252	386	3	of	of	ADP
gujaf-252	386	4	industrial	industrial	ADJ
gujaf-252	386	5	sector	sector	NOUN
gujaf-252	386	6	in	in	ADP
gujaf-252	386	7	theeconomicdevelopmentofnigeria.journal	theeconomicdevelopmentofnigeria.journal	NUM
gujaf-252	386	8	of	of	ADP
gujaf-252	386	9	management	management	NOUN
gujaf-252	386	10	and	and	CCONJ
gujaf-252	386	11	society,1(2),9–16	society,1(2),9–16	PROPN
gujaf-252	386	12	kothari	kothari	PROPN
gujaf-252	386	13	,	,	PUNCT
gujaf-252	386	14	s.	s.	PROPN
gujaf-252	386	15	p.	p.	PROPN
gujaf-252	386	16	,	,	PUNCT
gujaf-252	386	17	leone	leone	PROPN
gujaf-252	386	18	,	,	PUNCT
gujaf-252	386	19	a.	a.	PROPN
gujaf-252	386	20	j.	j.	PROPN
gujaf-252	386	21	,	,	PUNCT
gujaf-252	386	22	&	&	CCONJ
gujaf-252	386	23	wasley	wasley	PROPN
gujaf-252	386	24	,	,	PUNCT
gujaf-252	386	25	c.	c.	PROPN
gujaf-252	386	26	e.	e.	PROPN
gujaf-252	386	27	(	(	PUNCT
gujaf-252	386	28	2005	2005	NUM
gujaf-252	386	29	)	)	PUNCT
gujaf-252	386	30	.	.	PUNCT
gujaf-252	387	1	performance	performance	NOUN
gujaf-252	387	2	matcheddiscretionaryaccrualmeasures.journalofaccountingandeconomics	matcheddiscretionaryaccrualmeasures.journalofaccountingandeconomics	PROPN
gujaf-252	387	3	,	,	PUNCT
gujaf-252	387	4	39(1),163–197	39(1),163–197	PROPN
gujaf-252	387	5	.	.	PUNCT
gujaf-252	387	6	doi:10.1016	doi:10.1016	PROPN
gujaf-252	387	7	/	/	SYM
gujaf-252	387	8	j.jacceco.2004.11.002	j.jacceco.2004.11.002	PROPN
gujaf-252	387	9	marra	marra	PROPN
gujaf-252	387	10	,	,	PUNCT
gujaf-252	387	11	a.	a.	PROPN
gujaf-252	387	12	,	,	PUNCT
gujaf-252	387	13	mazzola	mazzola	PROPN
gujaf-252	387	14	,	,	PUNCT
gujaf-252	387	15	p.	p.	PROPN
gujaf-252	387	16	,	,	PUNCT
gujaf-252	387	17	&	&	CCONJ
gujaf-252	387	18	prencipe	prencipe	PROPN
gujaf-252	387	19	,	,	PUNCT
gujaf-252	387	20	a.	a.	NOUN
gujaf-252	387	21	(	(	PUNCT
gujaf-252	387	22	2011	2011	NUM
gujaf-252	387	23	)	)	PUNCT
gujaf-252	387	24	.	.	PUNCT
gujaf-252	388	1	board	board	NOUN
gujaf-252	388	2	monitoring	monitoring	NOUN
gujaf-252	388	3	and	and	CCONJ
gujaf-252	388	4	earnings	earning	NOUN
gujaf-252	388	5	management	management	NOUN
gujaf-252	388	6	preand	preand	VERB
gujaf-252	388	7	post	post	ADJ
gujaf-252	388	8	-	-	ADJ
gujaf-252	388	9	ifrs	ifrs	ADJ
gujaf-252	388	10	.	.	PUNCT
gujaf-252	389	1	the	the	DET
gujaf-252	389	2	international	international	ADJ
gujaf-252	389	3	journal	journal	NOUN
gujaf-252	389	4	of	of	ADP
gujaf-252	389	5	accounting	accounting	NOUN
gujaf-252	389	6	,	,	PUNCT
gujaf-252	389	7	46(2	46(2	NOUN
gujaf-252	389	8	)	)	PUNCT
gujaf-252	389	9	,	,	PUNCT
gujaf-252	389	10	205–230	205–230	NUM
gujaf-252	389	11	.	.	PUNCT
gujaf-252	390	1	doi:10.1016	doi:10.1016	PROPN
gujaf-252	390	2	/	/	SYM
gujaf-252	390	3	j.intacc.2011.04.007	j.intacc.2011.04.007	PROPN
gujaf-252	390	4	miko	miko	PROPN
gujaf-252	390	5	,	,	PUNCT
gujaf-252	390	6	n.	n.	PROPN
gujaf-252	390	7	u.	u.	PROPN
gujaf-252	390	8	,	,	PUNCT
gujaf-252	390	9	&	&	CCONJ
gujaf-252	390	10	kamardin	kamardin	PROPN
gujaf-252	390	11	,	,	PUNCT
gujaf-252	390	12	h.	h.	PROPN
gujaf-252	390	13	(	(	PUNCT
gujaf-252	390	14	2015	2015	NUM
gujaf-252	390	15	)	)	PUNCT
gujaf-252	390	16	.	.	PUNCT
gujaf-252	391	1	corporate	corporate	ADJ
gujaf-252	391	2	governance	governance	NOUN
gujaf-252	391	3	and	and	CCONJ
gujaf-252	391	4	financial	financial	ADJ
gujaf-252	391	5	reporting	reporting	NOUN
gujaf-252	391	6	quality	quality	NOUN
gujaf-252	391	7	in	in	ADP
gujaf-252	391	8	nigeria	nigeria	PROPN
gujaf-252	391	9	:	:	PUNCT
gujaf-252	391	10	evidence	evidence	NOUN
gujaf-252	391	11	from	from	ADP
gujaf-252	391	12	preand	preand	NOUN
gujaf-252	391	13	postcode	postcode	NOUN
gujaf-252	391	14	2011	2011	NUM
gujaf-252	391	15	.	.	PUNCT
gujaf-252	392	1	international	international	ADJ
gujaf-252	392	2	journal	journal	NOUN
gujaf-252	392	3	of	of	ADP
gujaf-252	392	4	emerging	emerge	VERB
gujaf-252	392	5	science	science	NOUN
gujaf-252	392	6	and	and	CCONJ
gujaf-252	392	7	engineering	engineering	NOUN
gujaf-252	392	8	,	,	PUNCT
gujaf-252	392	9	4(2	4(2	NUM
gujaf-252	392	10	)	)	PUNCT
gujaf-252	392	11	,	,	PUNCT
gujaf-252	392	12	1–7	1–7	X
gujaf-252	392	13	.	.	PUNCT
gujaf-252	392	14	miko	miko	PROPN
gujaf-252	392	15	,	,	PUNCT
gujaf-252	392	16	n.	n.	PROPN
gujaf-252	392	17	u.	u.	PROPN
gujaf-252	392	18	,	,	PUNCT
gujaf-252	392	19	&	&	CCONJ
gujaf-252	392	20	kamardin	kamardin	PROPN
gujaf-252	392	21	,	,	PUNCT
gujaf-252	392	22	h.	h.	PROPN
gujaf-252	392	23	(	(	PUNCT
gujaf-252	392	24	2016	2016	NUM
gujaf-252	392	25	)	)	PUNCT
gujaf-252	392	26	.	.	PUNCT
gujaf-252	393	1	corporate	corporate	ADJ
gujaf-252	393	2	governance	governance	NOUN
gujaf-252	393	3	mechanisms	mechanism	NOUN
gujaf-252	393	4	,	,	PUNCT
gujaf-252	393	5	sensitive	sensitive	ADJ
gujaf-252	393	6	factors	factor	NOUN
gujaf-252	393	7	and	and	CCONJ
gujaf-252	393	8	earnings	earning	NOUN
gujaf-252	393	9	management	management	NOUN
gujaf-252	393	10	in	in	ADP
gujaf-252	393	11	nigerian	nigerian	ADJ
gujaf-252	393	12	oil	oil	NOUN
gujaf-252	393	13	and	and	CCONJ
gujaf-252	393	14	gas	gas	NOUN
gujaf-252	393	15	industry	industry	NOUN
gujaf-252	393	16	.	.	PUNCT
gujaf-252	394	1	corporate	corporate	ADJ
gujaf-252	394	2	ownership	ownership	NOUN
gujaf-252	394	3	and	and	CCONJ
gujaf-252	394	4	control	control	NOUN
gujaf-252	394	5	journal	journal	PROPN
gujaf-252	394	6	,	,	PUNCT
gujaf-252	394	7	13(2	13(2	PROPN
gujaf-252	394	8	)	)	PUNCT
gujaf-252	394	9	,	,	PUNCT
gujaf-252	394	10	39–48	39–48	NUM
gujaf-252	394	11	.	.	PUNCT
gujaf-252	395	1	https://doi.org/10.5465/amr.1984.4277628	https://doi.org/10.5465/amr.1984.4277628	X
gujaf-252	395	2	https://doi.org/10.1016/s2212-5671(15)01105148	https://doi.org/10.1016/s2212-5671(15)01105148	ADJ
gujaf-252	395	3	mulford	mulford	NOUN
gujaf-252	395	4	,	,	PUNCT
gujaf-252	395	5	c.	c.	PROPN
gujaf-252	395	6	w.	w.	PROPN
gujaf-252	395	7	,	,	PUNCT
gujaf-252	395	8	&	&	CCONJ
gujaf-252	395	9	comiskey	comiskey	PROPN
gujaf-252	395	10	,	,	PUNCT
gujaf-252	395	11	e.	e.	PROPN
gujaf-252	395	12	e.	e.	PROPN
gujaf-252	395	13	(	(	PUNCT
gujaf-252	395	14	2002	2002	NUM
gujaf-252	395	15	)	)	PUNCT
gujaf-252	395	16	.	.	PUNCT
gujaf-252	396	1	the	the	DET
gujaf-252	396	2	financial	financial	ADJ
gujaf-252	396	3	numbers	number	NOUN
gujaf-252	396	4	game	game	NOUN
gujaf-252	396	5	:	:	PUNCT
gujaf-252	396	6	detecting	detect	VERB
gujaf-252	396	7	creative	creative	ADJ
gujaf-252	396	8	accounting	accounting	NOUN
gujaf-252	396	9	practices	practice	NOUN
gujaf-252	396	10	.	.	PUNCT
gujaf-252	397	1	retrieved	retrieve	VERB
gujaf-252	397	2	from	from	ADP
gujaf-252	397	3	www.untag-smd.ac.id	www.untag-smd.ac.id	NOUN
gujaf-252	397	4	on	on	ADP
gujaf-252	397	5	28/1/16	28/1/16	NUM
gujaf-252	397	6	.	.	PUNCT
gujaf-252	398	1	nyoka	nyoka	NOUN
gujaf-252	398	2	,	,	PUNCT
gujaf-252	398	3	o.	o.	PROPN
gujaf-252	398	4	(	(	PUNCT
gujaf-252	398	5	2018	2018	NUM
gujaf-252	398	6	)	)	PUNCT
gujaf-252	398	7	.	.	PUNCT
gujaf-252	399	1	effect	effect	NOUN
gujaf-252	399	2	of	of	ADP
gujaf-252	399	3	board	board	NOUN
gujaf-252	399	4	diversity	diversity	NOUN
gujaf-252	399	5	on	on	ADP
gujaf-252	399	6	earnings	earning	NOUN
gujaf-252	399	7	management	management	NOUN
gujaf-252	399	8	in	in	ADP
gujaf-252	399	9	listed	list	VERB
gujaf-252	399	10	.	.	PUNCT
gujaf-252	400	1	rajeevan	rajeevan	PROPN
gujaf-252	400	2	,	,	PUNCT
gujaf-252	400	3	s.	s.	PROPN
gujaf-252	400	4	,	,	PUNCT
gujaf-252	400	5	&	&	CCONJ
gujaf-252	400	6	ajward	ajward	PROPN
gujaf-252	400	7	,	,	PUNCT
gujaf-252	400	8	r.	r.	PROPN
gujaf-252	400	9	(	(	PUNCT
gujaf-252	400	10	2019	2019	NUM
gujaf-252	400	11	)	)	PUNCT
gujaf-252	400	12	.	.	PUNCT
gujaf-252	401	1	board	board	NOUN
gujaf-252	401	2	characteristics	characteristic	NOUN
gujaf-252	401	3	and	and	CCONJ
gujaf-252	401	4	earnings	earning	NOUN
gujaf-252	401	5	management	management	NOUN
gujaf-252	401	6	in	in	ADP
gujaf-252	401	7	sri	sri	PROPN
gujaf-252	401	8	lanka	lanka	PROPN
gujaf-252	401	9	.	.	PUNCT
gujaf-252	402	1	journal	journal	PROPN
gujaf-252	402	2	of	of	ADP
gujaf-252	402	3	asian	asian	ADJ
gujaf-252	402	4	business	business	NOUN
gujaf-252	402	5	and	and	CCONJ
gujaf-252	402	6	economic	economic	ADJ
gujaf-252	402	7	studies	study	NOUN
gujaf-252	402	8	,	,	PUNCT
gujaf-252	402	9	ahead	ahead	ADV
gujaf-252	402	10	-	-	PUNCT
gujaf-252	402	11	ofp(ahead	ofp(ahead	CCONJ
gujaf-252	402	12	-	-	PUNCT
gujaf-252	402	13	of	of	ADP
gujaf-252	402	14	-	-	PUNCT
gujaf-252	402	15	print	print	NOUN
gujaf-252	402	16	)	)	PUNCT
gujaf-252	402	17	.	.	PUNCT
gujaf-252	403	1	https://doi.org/10.1108/jabes-03-2019-0027	https://doi.org/10.1108/jabes-03-2019-0027	PROPN
gujaf-252	403	2	rhoades	rhoade	NOUN
gujaf-252	403	3	,	,	PUNCT
gujaf-252	403	4	d	d	NOUN
gujaf-252	403	5	,	,	PUNCT
gujaf-252	403	6	rechner	rechner	NOUN
gujaf-252	403	7	,	,	PUNCT
gujaf-252	403	8	p	p	PROPN
gujaf-252	403	9	&	&	CCONJ
gujaf-252	403	10	sundaramurthy	sundaramurthy	ADJ
gujaf-252	403	11	,	,	PUNCT
gujaf-252	403	12	c.	c.	PROPN
gujaf-252	403	13	(	(	PUNCT
gujaf-252	403	14	2000	2000	NUM
gujaf-252	403	15	)	)	PUNCT
gujaf-252	403	16	,	,	PUNCT
gujaf-252	403	17	‘	'	PUNCT
gujaf-252	403	18	board	board	NOUN
gujaf-252	403	19	composition	composition	NOUN
gujaf-252	403	20	and	and	CCONJ
gujaf-252	403	21	financial	financial	ADJ
gujaf-252	403	22	performance	performance	NOUN
gujaf-252	403	23	:	:	PUNCT
gujaf-252	403	24	a	a	DET
gujaf-252	403	25	meta	meta	ADJ
gujaf-252	403	26	-	-	PUNCT
gujaf-252	403	27	analysis	analysis	NOUN
gujaf-252	403	28	of	of	ADP
gujaf-252	403	29	the	the	DET
gujaf-252	403	30	influence	influence	NOUN
gujaf-252	403	31	of	of	ADP
gujaf-252	403	32	outside	outside	ADJ
gujaf-252	403	33	directors	director	NOUN
gujaf-252	403	34	’	'	PUNCT
gujaf-252	403	35	,	,	PUNCT
gujaf-252	403	36	vol	vol	NOUN
gujaf-252	403	37	.	.	PROPN
gujaf-252	403	38	12	12	NUM
gujaf-252	403	39	,	,	PUNCT
gujaf-252	403	40	issue	issue	NOUN
gujaf-252	403	41	1	1	NUM
gujaf-252	403	42	,	,	PUNCT
gujaf-252	403	43	pp.76	pp.76	PROPN
gujaf-252	403	44	-	-	PUNCT
gujaf-252	403	45	92	92	NUM
gujaf-252	403	46	sanda	sanda	NOUN
gujaf-252	403	47	,	,	PUNCT
gujaf-252	403	48	a.	a.	NOUN
gujaf-252	403	49	u.	u.	PROPN
gujaf-252	403	50	,	,	PUNCT
gujaf-252	403	51	garba	garba	PROPN
gujaf-252	403	52	,	,	PUNCT
gujaf-252	403	53	t.	t.	PROPN
gujaf-252	403	54	,	,	PUNCT
gujaf-252	403	55	&	&	CCONJ
gujaf-252	403	56	mikailu	mikailu	NOUN
gujaf-252	403	57	,	,	PUNCT
gujaf-252	403	58	a.	a.	PROPN
gujaf-252	403	59	s.	s.	PROPN
gujaf-252	403	60	(	(	PUNCT
gujaf-252	403	61	2011	2011	NUM
gujaf-252	403	62	)	)	PUNCT
gujaf-252	403	63	.	.	PUNCT
gujaf-252	404	1	board	board	NOUN
gujaf-252	404	2	independence	independence	NOUN
gujaf-252	404	3	and	and	CCONJ
gujaf-252	404	4	firm	firm	ADJ
gujaf-252	404	5	financial	financial	ADJ
gujaf-252	404	6	performance	performance	NOUN
gujaf-252	404	7	:	:	PUNCT
gujaf-252	404	8	evidence	evidence	NOUN
gujaf-252	404	9	from	from	ADP
gujaf-252	404	10	nigeria	nigeria	PROPN
gujaf-252	404	11	.	.	PUNCT
gujaf-252	405	1	economic	economic	ADJ
gujaf-252	405	2	development	development	NOUN
gujaf-252	405	3	in	in	ADP
gujaf-252	405	4	africa	africa	PROPN
gujaf-252	405	5	.	.	PUNCT
gujaf-252	406	1	saona	saona	PROPN
gujaf-252	406	2	,	,	PUNCT
gujaf-252	406	3	p.	p.	PROPN
gujaf-252	406	4	,	,	PUNCT
gujaf-252	406	5	muro	muro	PROPN
gujaf-252	406	6	,	,	PUNCT
gujaf-252	406	7	l.	l.	PROPN
gujaf-252	406	8	,	,	PUNCT
gujaf-252	406	9	martín	martín	NOUN
gujaf-252	406	10	,	,	PUNCT
gujaf-252	406	11	p.	p.	PROPN
gujaf-252	406	12	s.	s.	PROPN
gujaf-252	406	13	,	,	PUNCT
gujaf-252	406	14	&	&	CCONJ
gujaf-252	406	15	baier	baier	NOUN
gujaf-252	406	16	-	-	PUNCT
gujaf-252	406	17	fuentes	fuentes	PROPN
gujaf-252	406	18	,	,	PUNCT
gujaf-252	406	19	h.	h.	PROPN
gujaf-252	406	20	(	(	PUNCT
gujaf-252	406	21	2019	2019	NUM
gujaf-252	406	22	)	)	PUNCT
gujaf-252	406	23	.	.	PUNCT
gujaf-252	407	1	board	board	NOUN
gujaf-252	407	2	of	of	ADP
gujaf-252	407	3	director	director	NOUN
gujaf-252	407	4	’s	’s	PART
gujaf-252	407	5	gender	gender	NOUN
gujaf-252	407	6	diversity	diversity	NOUN
gujaf-252	407	7	and	and	CCONJ
gujaf-252	407	8	its	its	PRON
gujaf-252	407	9	impact	impact	NOUN
gujaf-252	407	10	on	on	ADP
gujaf-252	407	11	earnings	earning	NOUN
gujaf-252	407	12	management	management	NOUN
gujaf-252	407	13	 	 	SPACE
gujaf-252	407	14	:	:	PUNCT
gujaf-252	407	15	an	an	DET
gujaf-252	407	16	empirical	empirical	ADJ
gujaf-252	407	17	analysis	analysis	NOUN
gujaf-252	407	18	for	for	ADP
gujaf-252	407	19	select	select	ADJ
gujaf-252	407	20	european	european	ADJ
gujaf-252	407	21	firms	firm	NOUN
gujaf-252	407	22	,	,	PUNCT
gujaf-252	407	23	25(4	25(4	NOUN
gujaf-252	407	24	)	)	PUNCT
gujaf-252	407	25	,	,	PUNCT
gujaf-252	407	26	634–663	634–663	NUM
gujaf-252	407	27	temile	temile	NOUN
gujaf-252	407	28	,	,	PUNCT
gujaf-252	407	29	s.o	s.o	PROPN
gujaf-252	407	30	.	.	PROPN
gujaf-252	407	31	(	(	PUNCT
gujaf-252	407	32	2018	2018	NUM
gujaf-252	407	33	)	)	PUNCT
gujaf-252	407	34	‘	'	PUNCT
gujaf-252	407	35	gender	gender	NOUN
gujaf-252	407	36	diversity	diversity	NOUN
gujaf-252	407	37	,	,	PUNCT
gujaf-252	407	38	earnings	earning	NOUN
gujaf-252	407	39	management	management	NOUN
gujaf-252	407	40	practices	practice	NOUN
gujaf-252	407	41	and	and	CCONJ
gujaf-252	407	42	corporate	corporate	ADJ
gujaf-252	407	43	performance	performance	NOUN
gujaf-252	407	44	in	in	ADP
gujaf-252	407	45	nigerian	nigerian	ADJ
gujaf-252	407	46	quoted	quote	VERB
gujaf-252	407	47	firms	firm	NOUN
gujaf-252	407	48	’	'	PUNCT
gujaf-252	407	49	,	,	PUNCT
gujaf-252	407	50	international	international	ADJ
gujaf-252	407	51	journal	journal	NOUN
gujaf-252	407	52	of	of	ADP
gujaf-252	407	53	economics	economic	NOUN
gujaf-252	407	54	,	,	PUNCT
gujaf-252	407	55	commerce	commerce	NOUN
gujaf-252	407	56	and	and	CCONJ
gujaf-252	407	57	management	management	NOUN
gujaf-252	407	58	,	,	PUNCT
gujaf-252	407	59	vi(1	vi(1	NOUN
gujaf-252	407	60	)	)	PUNCT
gujaf-252	407	61	,	,	PUNCT
gujaf-252	407	62	pp	pp	PROPN
gujaf-252	407	63	.	.	PUNCT
gujaf-252	408	1	1–14	1–14	PROPN
gujaf-252	408	2	.	.	PUNCT
gujaf-252	409	1	thangavelu	thangavelu	PROPN
gujaf-252	409	2	(	(	PUNCT
gujaf-252	409	3	2015	2015	NUM
gujaf-252	409	4	)	)	PUNCT
gujaf-252	409	5	fdi	fdi	NOUN
gujaf-252	409	6	restrictiveness	restrictiveness	ADJ
gujaf-252	409	7	index	index	NOUN
gujaf-252	409	8	for	for	ADP
gujaf-252	409	9	asean	asean	ADJ
gujaf-252	409	10	:	:	PUNCT
gujaf-252	409	11	implementation	implementation	NOUN
gujaf-252	409	12	of	of	ADP
gujaf-252	409	13	aec	aec	PROPN
gujaf-252	409	14	blueprint	blueprint	NOUN
gujaf-252	409	15	measures	measure	NOUN
gujaf-252	409	16	.	.	PUNCT
gujaf-252	410	1	tucker	tucker	PROPN
gujaf-252	410	2	,	,	PUNCT
gujaf-252	410	3	j.	j.	PROPN
gujaf-252	410	4	w.	w.	PROPN
gujaf-252	410	5	,	,	PUNCT
gujaf-252	410	6	&	&	CCONJ
gujaf-252	410	7	zarowin	zarowin	PROPN
gujaf-252	410	8	,	,	PUNCT
gujaf-252	410	9	p.	p.	NOUN
gujaf-252	410	10	a.	a.	NOUN
gujaf-252	411	1	(	(	PUNCT
gujaf-252	411	2	2006	2006	NUM
gujaf-252	411	3	)	)	PUNCT
gujaf-252	411	4	.	.	PUNCT
gujaf-252	412	1	does	do	AUX
gujaf-252	412	2	income	income	NOUN
gujaf-252	412	3	smoothing	smooth	VERB
gujaf-252	412	4	improve	improve	VERB
gujaf-252	412	5	earnings	earning	NOUN
gujaf-252	412	6	informativeness	informativeness	NOUN
gujaf-252	412	7	?	?	PUNCT
gujaf-252	413	1	the	the	DET
gujaf-252	413	2	accounting	accounting	NOUN
gujaf-252	413	3	review	review	NOUN
gujaf-252	413	4	,	,	PUNCT
gujaf-252	413	5	81(1	81(1	NUM
gujaf-252	413	6	)	)	PUNCT
gujaf-252	413	7	,	,	PUNCT
gujaf-252	413	8	251270	251270	NUM
gujaf-252	413	9	.	.	PUNCT
gujaf-252	414	1	tyler	tyler	PROPN
gujaf-252	414	2	,	,	PUNCT
gujaf-252	414	3	j.	j.	PROPN
gujaf-252	414	4	,	,	PUNCT
gujaf-252	414	5	wilkinson	wilkinson	PROPN
gujaf-252	414	6	,	,	PUNCT
gujaf-252	414	7	d.	d.	PROPN
gujaf-252	414	8	m.	m.	PROPN
gujaf-252	414	9	&	&	CCONJ
gujaf-252	414	10	huberman	huberman	PROPN
gujaf-252	414	11	,	,	PUNCT
gujaf-252	414	12	b.	b.	PROPN
gujaf-252	414	13	a.	a.	PROPN
gujaf-252	414	14	(	(	PUNCT
gujaf-252	414	15	2003	2003	NUM
gujaf-252	414	16	):	):	PUNCT
gujaf-252	414	17	email	email	NOUN
gujaf-252	414	18	as	as	ADP
gujaf-252	414	19	spectroscopy	spectroscopy	NOUN
gujaf-252	414	20	:	:	PUNCT
gujaf-252	414	21	automated	automate	VERB
gujaf-252	414	22	discovery	discovery	NOUN
gujaf-252	414	23	of	of	ADP
gujaf-252	414	24	community	community	NOUN
gujaf-252	414	25	structure	structure	NOUN
gujaf-252	414	26	within	within	ADP
gujaf-252	414	27	organizations	organization	NOUN
gujaf-252	414	28	.	.	PUNCT
gujaf-252	415	1	first	first	ADJ
gujaf-252	415	2	international	international	ADJ
gujaf-252	415	3	conference	conference	NOUN
gujaf-252	415	4	on	on	ADP
gujaf-252	415	5	communities	community	NOUN
gujaf-252	415	6	and	and	CCONJ
gujaf-252	415	7	technologies	technology	NOUN
gujaf-252	415	8	;	;	PUNCT
gujaf-252	415	9	c&t	c&t	PROPN
gujaf-252	415	10	2003	2003	NUM
gujaf-252	415	11	,	,	PUNCT
gujaf-252	415	12	amsterdam	amsterdam	PROPN
gujaf-252	415	13	wicaksana	wicaksana	PROPN
gujaf-252	415	14	,	,	PUNCT
gujaf-252	415	15	k.a.b	k.a.b	PROPN
gujaf-252	415	16	.	.	PROPN
gujaf-252	415	17	,	,	PUNCT
gujaf-252	415	18	yuniasih	yuniasih	PROPN
gujaf-252	415	19	,	,	PUNCT
gujaf-252	415	20	n.w	n.w	PROPN
gujaf-252	415	21	.	.	PROPN
gujaf-252	415	22	and	and	CCONJ
gujaf-252	415	23	handayani	handayani	ADJ
gujaf-252	415	24	,	,	PUNCT
gujaf-252	415	25	l.n.c	l.n.c	ADJ
gujaf-252	415	26	.	.	PUNCT
gujaf-252	416	1	(	(	PUNCT
gujaf-252	416	2	2017	2017	NUM
gujaf-252	416	3	)	)	PUNCT
gujaf-252	416	4	‘	'	PUNCT
gujaf-252	416	5	board	board	NOUN
gujaf-252	416	6	diversity	diversity	NOUN
gujaf-252	416	7	and	and	CCONJ
gujaf-252	416	8	earning	earn	VERB
gujaf-252	416	9	management	management	NOUN
gujaf-252	416	10	in	in	ADP
gujaf-252	416	11	companies	company	NOUN
gujaf-252	416	12	listed	list	VERB
gujaf-252	416	13	in	in	ADP
gujaf-252	416	14	indonesian	indonesian	ADJ
gujaf-252	416	15	stock	stock	PROPN
gujaf-252	416	16	exchange	exchange	PROPN
gujaf-252	416	17	’	'	PUNCT
gujaf-252	416	18	,	,	PUNCT
gujaf-252	416	19	7(12	7(12	NUM
gujaf-252	416	20	)	)	PUNCT
gujaf-252	416	21	,	,	PUNCT
gujaf-252	416	22	pp	pp	ADP
gujaf-252	416	23	.	.	PUNCT
gujaf-252	417	1	382–386	382–386	NUM
gujaf-252	417	2	.	.	PUNCT
gujaf-252	417	3	wiersema	wiersema	NOUN
gujaf-252	417	4	,	,	PUNCT
gujaf-252	417	5	m.f	m.f	PROPN
gujaf-252	417	6	.	.	PROPN
gujaf-252	417	7	,	,	PUNCT
gujaf-252	417	8	and	and	CCONJ
gujaf-252	417	9	bantel	bantel	NOUN
gujaf-252	417	10	,	,	PUNCT
gujaf-252	417	11	k.a	k.a	PROPN
gujaf-252	417	12	.	.	PUNCT
gujaf-252	418	1	(	(	PUNCT
gujaf-252	418	2	2009).top	2009).top	NUM
gujaf-252	418	3	management	management	NOUN
gujaf-252	418	4	team	team	NOUN
gujaf-252	418	5	demography	demography	NOUN
gujaf-252	418	6	and	and	CCONJ
gujaf-252	418	7	corporate	corporate	ADJ
gujaf-252	418	8	strategic	strategic	ADJ
gujaf-252	418	9	change	change	NOUN
gujaf-252	418	10	.	.	PUNCT
gujaf-252	419	1	the	the	DET
gujaf-252	419	2	academy	academy	PROPN
gujaf-252	419	3	of	of	ADP
gujaf-252	419	4	management	management	PROPN
gujaf-252	419	5	journal	journal	NOUN
gujaf-252	419	6	,	,	PUNCT
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