id	sid	tid	token	lemma	pos
gujaf-258	1	1	i	i	PRON
gujaf-258	1	2	gusau	gusau	PROPN
gujaf-258	1	3	journal	journal	NOUN
gujaf-258	1	4	of	of	ADP
gujaf-258	1	5	accounting	accounting	NOUN
gujaf-258	1	6	and	and	CCONJ
gujaf-258	1	7	finance	finance	NOUN
gujaf-258	1	8	(	(	PUNCT
gujaf-258	1	9	gujaf	gujaf	NOUN
gujaf-258	1	10	)	)	PUNCT
gujaf-258	1	11	vol	vol	NOUN
gujaf-258	1	12	.	.	NOUN
gujaf-258	1	13	4	4	NUM
gujaf-258	1	14	issue	issue	NOUN
gujaf-258	1	15	2	2	NUM
gujaf-258	1	16	,	,	PUNCT
gujaf-258	1	17	october	october	PROPN
gujaf-258	1	18	,	,	PUNCT
gujaf-258	1	19	2023	2023	NUM
gujaf-258	1	20	issn	issn	X
gujaf-258	1	21	:	:	PUNCT
gujaf-258	1	22	2756	2756	NUM
gujaf-258	1	23	-	-	PUNCT
gujaf-258	1	24	665x	665x	NOUN
gujaf-258	1	25	a	a	DET
gujaf-258	1	26	publication	publication	NOUN
gujaf-258	1	27	of	of	ADP
gujaf-258	1	28	department	department	NOUN
gujaf-258	1	29	of	of	ADP
gujaf-258	1	30	accounting	accounting	NOUN
gujaf-258	1	31	and	and	CCONJ
gujaf-258	1	32	finance	finance	NOUN
gujaf-258	1	33	,	,	PUNCT
gujaf-258	1	34	faculty	faculty	NOUN
gujaf-258	1	35	of	of	ADP
gujaf-258	1	36	management	management	NOUN
gujaf-258	1	37	and	and	CCONJ
gujaf-258	1	38	social	social	ADJ
gujaf-258	1	39	sciences	science	NOUN
gujaf-258	1	40	,	,	PUNCT
gujaf-258	1	41	federal	federal	ADJ
gujaf-258	1	42	university	university	NOUN
gujaf-258	1	43	gusau	gusau	NOUN
gujaf-258	1	44	,	,	PUNCT
gujaf-258	1	45	zamfara	zamfara	PROPN
gujaf-258	1	46	state	state	PROPN
gujaf-258	1	47	-nigeria	-nigeria	PROPN
gujaf-258	1	48	ii	ii	PROPN
gujaf-258	1	49	©	©	PROPN
gujaf-258	1	50	department	department	PROPN
gujaf-258	1	51	of	of	ADP
gujaf-258	1	52	accounting	accounting	NOUN
gujaf-258	1	53	and	and	CCONJ
gujaf-258	1	54	finance	finance	NOUN
gujaf-258	1	55	,	,	PUNCT
gujaf-258	1	56	2023	2023	NUM
gujaf-258	1	57	vol	vol	NOUN
gujaf-258	1	58	.	.	NOUN
gujaf-258	1	59	4	4	NUM
gujaf-258	1	60	issue	issue	NOUN
gujaf-258	1	61	2	2	NUM
gujaf-258	1	62	october	october	PROPN
gujaf-258	1	63	,	,	PUNCT
gujaf-258	1	64	2023	2023	NUM
gujaf-258	1	65	issn	issn	X
gujaf-258	1	66	:	:	PUNCT
gujaf-258	1	67	2756	2756	NUM
gujaf-258	1	68	-	-	PUNCT
gujaf-258	1	69	665x	665x	NOUN
gujaf-258	1	70	a	a	DET
gujaf-258	1	71	publication	publication	NOUN
gujaf-258	1	72	of	of	ADP
gujaf-258	1	73	department	department	NOUN
gujaf-258	1	74	of	of	ADP
gujaf-258	1	75	accounting	accounting	NOUN
gujaf-258	1	76	and	and	CCONJ
gujaf-258	1	77	finance	finance	NOUN
gujaf-258	1	78	,	,	PUNCT
gujaf-258	1	79	faculty	faculty	NOUN
gujaf-258	1	80	of	of	ADP
gujaf-258	1	81	management	management	NOUN
gujaf-258	1	82	and	and	CCONJ
gujaf-258	1	83	social	social	ADJ
gujaf-258	1	84	sciences	science	NOUN
gujaf-258	1	85	,	,	PUNCT
gujaf-258	1	86	federal	federal	ADJ
gujaf-258	1	87	university	university	NOUN
gujaf-258	1	88	gusau	gusau	NOUN
gujaf-258	1	89	,	,	PUNCT
gujaf-258	1	90	zamfara	zamfara	PROPN
gujaf-258	1	91	state	state	NOUN
gujaf-258	1	92	-nigeria	-nigeria	PROPN
gujaf-258	1	93	all	all	DET
gujaf-258	1	94	rights	right	NOUN
gujaf-258	1	95	reserved	reserve	VERB
gujaf-258	1	96	except	except	SCONJ
gujaf-258	1	97	for	for	ADP
gujaf-258	1	98	academic	academic	ADJ
gujaf-258	1	99	purposes	purpose	NOUN
gujaf-258	1	100	no	no	DET
gujaf-258	1	101	part	part	NOUN
gujaf-258	1	102	or	or	CCONJ
gujaf-258	1	103	whole	whole	NOUN
gujaf-258	1	104	of	of	ADP
gujaf-258	1	105	this	this	DET
gujaf-258	1	106	publication	publication	NOUN
gujaf-258	1	107	is	be	AUX
gujaf-258	1	108	allowed	allow	VERB
gujaf-258	1	109	to	to	PART
gujaf-258	1	110	be	be	AUX
gujaf-258	1	111	reproduced	reproduce	VERB
gujaf-258	1	112	,	,	PUNCT
gujaf-258	1	113	stored	store	VERB
gujaf-258	1	114	in	in	ADP
gujaf-258	1	115	a	a	DET
gujaf-258	1	116	retrieval	retrieval	NOUN
gujaf-258	1	117	system	system	NOUN
gujaf-258	1	118	or	or	CCONJ
gujaf-258	1	119	transmitted	transmit	VERB
gujaf-258	1	120	in	in	ADP
gujaf-258	1	121	any	any	DET
gujaf-258	1	122	form	form	NOUN
gujaf-258	1	123	or	or	CCONJ
gujaf-258	1	124	by	by	ADP
gujaf-258	1	125	any	any	DET
gujaf-258	1	126	means	mean	NOUN
gujaf-258	1	127	be	be	AUX
gujaf-258	1	128	it	it	PRON
gujaf-258	1	129	mechanical	mechanical	ADJ
gujaf-258	1	130	,	,	PUNCT
gujaf-258	1	131	electrical	electrical	ADJ
gujaf-258	1	132	,	,	PUNCT
gujaf-258	1	133	photocopying	photocopying	NOUN
gujaf-258	1	134	,	,	PUNCT
gujaf-258	1	135	recording	recording	NOUN
gujaf-258	1	136	or	or	CCONJ
gujaf-258	1	137	otherwise	otherwise	ADV
gujaf-258	1	138	,	,	PUNCT
gujaf-258	1	139	without	without	ADP
gujaf-258	1	140	prior	prior	ADJ
gujaf-258	1	141	permission	permission	NOUN
gujaf-258	1	142	of	of	ADP
gujaf-258	1	143	the	the	DET
gujaf-258	1	144	copyright	copyright	NOUN
gujaf-258	1	145	owner	owner	NOUN
gujaf-258	1	146	.	.	PUNCT
gujaf-258	2	1	published	publish	VERB
gujaf-258	2	2	and	and	CCONJ
gujaf-258	2	3	printed	print	VERB
gujaf-258	2	4	by	by	ADP
gujaf-258	2	5	:	:	PUNCT
gujaf-258	2	6	ahmadu	ahmadu	PROPN
gujaf-258	2	7	bello	bello	PROPN
gujaf-258	2	8	university	university	PROPN
gujaf-258	2	9	press	press	NOUN
gujaf-258	2	10	limited	limit	VERB
gujaf-258	2	11	,	,	PUNCT
gujaf-258	2	12	zaria	zaria	PROPN
gujaf-258	2	13	kaduna	kaduna	PROPN
gujaf-258	2	14	state	state	PROPN
gujaf-258	2	15	,	,	PUNCT
gujaf-258	2	16	nigeria	nigeria	PROPN
gujaf-258	2	17	.	.	PUNCT
gujaf-258	3	1	tel	tel	ADP
gujaf-258	3	2	:	:	PUNCT
gujaf-258	3	3	08065949711	08065949711	NUM
gujaf-258	3	4	,	,	PUNCT
gujaf-258	3	5	069	069	NUM
gujaf-258	3	6	-	-	SYM
gujaf-258	3	7	879121	879121	NUM
gujaf-258	3	8	e	e	NOUN
gujaf-258	3	9	-	-	NOUN
gujaf-258	3	10	mail	mail	NOUN
gujaf-258	3	11	:	:	PUNCT
gujaf-258	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-258	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-258	4	1	website	website	NOUN
gujaf-258	4	2	:	:	PUNCT
gujaf-258	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-258	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-258	4	5	iii	iii	PROPN
gujaf-258	4	6	editorial	editorial	PROPN
gujaf-258	4	7	board	board	NOUN
gujaf-258	4	8	editor	editor	NOUN
gujaf-258	4	9	-	-	PUNCT
gujaf-258	4	10	in	in	ADP
gujaf-258	4	11	-	-	PUNCT
gujaf-258	4	12	chief	chief	NOUN
gujaf-258	4	13	:	:	PUNCT
gujaf-258	4	14	prof	prof	PROPN
gujaf-258	4	15	.	.	PUNCT
gujaf-258	4	16	shehu	shehu	PROPN
gujaf-258	4	17	usman	usman	PROPN
gujaf-258	4	18	hassan	hassan	PROPN
gujaf-258	4	19	department	department	PROPN
gujaf-258	4	20	of	of	ADP
gujaf-258	4	21	accounting	accounting	PROPN
gujaf-258	4	22	,	,	PUNCT
gujaf-258	4	23	federal	federal	ADJ
gujaf-258	4	24	university	university	PROPN
gujaf-258	4	25	of	of	ADP
gujaf-258	4	26	kashere	kashere	PROPN
gujaf-258	4	27	,	,	PUNCT
gujaf-258	4	28	gombe	gombe	ADJ
gujaf-258	4	29	state	state	NOUN
gujaf-258	4	30	.	.	PUNCT
gujaf-258	5	1	associate	associate	NOUN
gujaf-258	5	2	editor	editor	NOUN
gujaf-258	5	3	:	:	PUNCT
gujaf-258	5	4	dr	dr	PROPN
gujaf-258	5	5	.	.	PROPN
gujaf-258	5	6	muhammad	muhammad	PROPN
gujaf-258	5	7	mustapha	mustapha	PROPN
gujaf-258	5	8	bagudo	bagudo	PROPN
gujaf-258	5	9	department	department	PROPN
gujaf-258	5	10	of	of	ADP
gujaf-258	5	11	accounting	accounting	PROPN
gujaf-258	5	12	,	,	PUNCT
gujaf-258	5	13	ahmadu	ahmadu	PROPN
gujaf-258	5	14	bello	bello	PROPN
gujaf-258	5	15	university	university	PROPN
gujaf-258	5	16	zaria	zaria	PROPN
gujaf-258	5	17	,	,	PUNCT
gujaf-258	5	18	kaduna	kaduna	PROPN
gujaf-258	5	19	state	state	PROPN
gujaf-258	5	20	.	.	PUNCT
gujaf-258	6	1	managing	manage	VERB
gujaf-258	6	2	editor	editor	NOUN
gujaf-258	6	3	:	:	PUNCT
gujaf-258	6	4	umar	umar	PROPN
gujaf-258	6	5	farouk	farouk	PROPN
gujaf-258	6	6	abdulkarim	abdulkarim	PROPN
gujaf-258	6	7	department	department	PROPN
gujaf-258	6	8	of	of	ADP
gujaf-258	6	9	accounting	accounting	NOUN
gujaf-258	6	10	and	and	CCONJ
gujaf-258	6	11	finance	finance	NOUN
gujaf-258	6	12	,	,	PUNCT
gujaf-258	6	13	federal	federal	ADJ
gujaf-258	6	14	university	university	NOUN
gujaf-258	6	15	gusau	gusau	PROPN
gujaf-258	6	16	,	,	PUNCT
gujaf-258	6	17	zamfara	zamfara	PROPN
gujaf-258	6	18	state	state	PROPN
gujaf-258	6	19	.	.	PUNCT
gujaf-258	7	1	editorial	editorial	PROPN
gujaf-258	7	2	board	board	NOUN
gujaf-258	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-258	7	4	modu	modu	PROPN
gujaf-258	7	5	kumshe	kumshe	PROPN
gujaf-258	7	6	department	department	PROPN
gujaf-258	7	7	of	of	ADP
gujaf-258	7	8	accounting	accounting	PROPN
gujaf-258	7	9	,	,	PUNCT
gujaf-258	7	10	university	university	NOUN
gujaf-258	7	11	of	of	ADP
gujaf-258	7	12	maiduguri	maiduguri	PROPN
gujaf-258	7	13	,	,	PUNCT
gujaf-258	7	14	borno	borno	PROPN
gujaf-258	7	15	state	state	PROPN
gujaf-258	7	16	.	.	PUNCT
gujaf-258	8	1	prof	prof	PROPN
gujaf-258	8	2	ugochukwu	ugochukwu	PROPN
gujaf-258	8	3	c.	c.	PROPN
gujaf-258	8	4	nzewi	nzewi	VERB
gujaf-258	8	5	department	department	PROPN
gujaf-258	8	6	of	of	ADP
gujaf-258	8	7	accounting	accounting	PROPN
gujaf-258	8	8	,	,	PUNCT
gujaf-258	8	9	paul	paul	PROPN
gujaf-258	8	10	university	university	PROPN
gujaf-258	8	11	awka	awka	NOUN
gujaf-258	8	12	,	,	PUNCT
gujaf-258	8	13	anambra	anambra	PROPN
gujaf-258	8	14	state	state	PROPN
gujaf-258	8	15	.	.	PUNCT
gujaf-258	9	1	prof	prof	PROPN
gujaf-258	9	2	kabir	kabir	PROPN
gujaf-258	9	3	tahir	tahir	PROPN
gujaf-258	9	4	hamid	hamid	PROPN
gujaf-258	9	5	department	department	PROPN
gujaf-258	9	6	of	of	ADP
gujaf-258	9	7	accounting	accounting	PROPN
gujaf-258	9	8	,	,	PUNCT
gujaf-258	9	9	bayero	bayero	PROPN
gujaf-258	9	10	university	university	PROPN
gujaf-258	9	11	,	,	PUNCT
gujaf-258	9	12	kano	kano	PROPN
gujaf-258	9	13	,	,	PUNCT
gujaf-258	9	14	kano	kano	PROPN
gujaf-258	9	15	state	state	PROPN
gujaf-258	9	16	.	.	PUNCT
gujaf-258	10	1	prof	prof	PROPN
gujaf-258	10	2	.	.	PUNCT
gujaf-258	11	1	ekoja	ekoja	PROPN
gujaf-258	11	2	b.	b.	PROPN
gujaf-258	11	3	ekoja	ekoja	PROPN
gujaf-258	11	4	department	department	PROPN
gujaf-258	11	5	of	of	ADP
gujaf-258	11	6	accounting	accounting	PROPN
gujaf-258	11	7	,	,	PUNCT
gujaf-258	11	8	university	university	PROPN
gujaf-258	11	9	of	of	ADP
gujaf-258	11	10	jos	jos	PROPN
gujaf-258	11	11	.	.	PROPN
gujaf-258	11	12	prof	prof	PROPN
gujaf-258	11	13	.	.	PUNCT
gujaf-258	12	1	clifford	clifford	PROPN
gujaf-258	12	2	ofurum	ofurum	PROPN
gujaf-258	12	3	department	department	PROPN
gujaf-258	12	4	of	of	ADP
gujaf-258	12	5	accounting	accounting	PROPN
gujaf-258	12	6	,	,	PUNCT
gujaf-258	12	7	university	university	NOUN
gujaf-258	12	8	of	of	ADP
gujaf-258	12	9	portharcourt	portharcourt	PROPN
gujaf-258	12	10	,	,	PUNCT
gujaf-258	12	11	rivers	river	NOUN
gujaf-258	12	12	state	state	PROPN
gujaf-258	12	13	.	.	PUNCT
gujaf-258	13	1	prof	prof	PROPN
gujaf-258	13	2	.	.	PUNCT
gujaf-258	14	1	ahmad	ahmad	PROPN
gujaf-258	14	2	bello	bello	PROPN
gujaf-258	14	3	dogarawa	dogarawa	PROPN
gujaf-258	14	4	department	department	PROPN
gujaf-258	14	5	of	of	ADP
gujaf-258	14	6	accounting	accounting	NOUN
gujaf-258	14	7	,	,	PUNCT
gujaf-258	14	8	ahmadu	ahmadu	PROPN
gujaf-258	14	9	bello	bello	PROPN
gujaf-258	14	10	university	university	PROPN
gujaf-258	14	11	zaria	zaria	PROPN
gujaf-258	14	12	.	.	PUNCT
gujaf-258	15	1	prof	prof	PROPN
gujaf-258	15	2	.	.	PUNCT
gujaf-258	16	1	yusuf	yusuf	PROPN
gujaf-258	16	2	.	.	PUNCT
gujaf-258	17	1	b.	b.	PROPN
gujaf-258	17	2	rahman	rahman	PROPN
gujaf-258	17	3	department	department	PROPN
gujaf-258	17	4	of	of	ADP
gujaf-258	17	5	accounting	accounting	PROPN
gujaf-258	17	6	,	,	PUNCT
gujaf-258	17	7	lagos	lagos	NOUN
gujaf-258	17	8	state	state	PROPN
gujaf-258	17	9	university	university	PROPN
gujaf-258	17	10	,	,	PUNCT
gujaf-258	17	11	lagos	lagos	NOUN
gujaf-258	17	12	state	state	NOUN
gujaf-258	17	13	.	.	PUNCT
gujaf-258	18	1	prof	prof	PROPN
gujaf-258	18	2	.	.	PUNCT
gujaf-258	19	1	suleiman	suleiman	PROPN
gujaf-258	19	2	a.	a.	PROPN
gujaf-258	19	3	s.	s.	PROPN
gujaf-258	19	4	aruwa	aruwa	PROPN
gujaf-258	19	5	department	department	PROPN
gujaf-258	19	6	of	of	ADP
gujaf-258	19	7	accounting	accounting	PROPN
gujaf-258	19	8	,	,	PUNCT
gujaf-258	19	9	nasarawa	nasarawa	PROPN
gujaf-258	19	10	state	state	PROPN
gujaf-258	19	11	university	university	PROPN
gujaf-258	19	12	,	,	PUNCT
gujaf-258	19	13	keffi	keffi	PROPN
gujaf-258	19	14	,	,	PUNCT
gujaf-258	19	15	nasarawa	nasarawa	PROPN
gujaf-258	19	16	state	state	NOUN
gujaf-258	19	17	.	.	PUNCT
gujaf-258	20	1	iv	iv	NUM
gujaf-258	20	2	prof	prof	PROPN
gujaf-258	20	3	.	.	PUNCT
gujaf-258	21	1	muhammad	muhammad	PROPN
gujaf-258	21	2	junaidu	junaidu	PROPN
gujaf-258	21	3	kurawa	kurawa	PROPN
gujaf-258	21	4	department	department	PROPN
gujaf-258	21	5	of	of	ADP
gujaf-258	21	6	accounting	accounting	PROPN
gujaf-258	21	7	,	,	PUNCT
gujaf-258	21	8	bayero	bayero	PROPN
gujaf-258	21	9	university	university	PROPN
gujaf-258	21	10	kano	kano	PROPN
gujaf-258	21	11	,	,	PUNCT
gujaf-258	21	12	kano	kano	PROPN
gujaf-258	21	13	state	state	PROPN
gujaf-258	21	14	.	.	PUNCT
gujaf-258	22	1	prof	prof	PROPN
gujaf-258	22	2	.	.	PUNCT
gujaf-258	23	1	muhammad	muhammad	PROPN
gujaf-258	23	2	habibu	habibu	ADJ
gujaf-258	23	3	sabari	sabari	PROPN
gujaf-258	23	4	department	department	PROPN
gujaf-258	23	5	of	of	ADP
gujaf-258	23	6	accounting	accounting	NOUN
gujaf-258	23	7	,	,	PUNCT
gujaf-258	23	8	ahmadu	ahmadu	PROPN
gujaf-258	23	9	bello	bello	PROPN
gujaf-258	23	10	university	university	PROPN
gujaf-258	23	11	,	,	PUNCT
gujaf-258	23	12	zaria	zaria	PROPN
gujaf-258	23	13	.	.	PUNCT
gujaf-258	23	14	prof	prof	PROPN
gujaf-258	23	15	.	.	PUNCT
gujaf-258	24	1	okpanachi	okpanachi	PROPN
gujaf-258	24	2	joshua	joshua	PROPN
gujaf-258	24	3	department	department	PROPN
gujaf-258	24	4	of	of	ADP
gujaf-258	24	5	accounting	accounting	NOUN
gujaf-258	24	6	and	and	CCONJ
gujaf-258	24	7	management	management	NOUN
gujaf-258	24	8	,	,	PUNCT
gujaf-258	24	9	nigerian	nigerian	ADJ
gujaf-258	24	10	defence	defence	PROPN
gujaf-258	24	11	academy	academy	PROPN
gujaf-258	24	12	,	,	PUNCT
gujaf-258	24	13	kaduna	kaduna	PROPN
gujaf-258	24	14	.	.	PROPN
gujaf-258	24	15	prof	prof	PROPN
gujaf-258	24	16	.	.	PUNCT
gujaf-258	25	1	hassan	hassan	PROPN
gujaf-258	25	2	ibrahim	ibrahim	PROPN
gujaf-258	25	3	department	department	PROPN
gujaf-258	25	4	of	of	ADP
gujaf-258	25	5	accounting	accounting	PROPN
gujaf-258	25	6	,	,	PUNCT
gujaf-258	25	7	ibb	ibb	NOUN
gujaf-258	25	8	university	university	NOUN
gujaf-258	25	9	,	,	PUNCT
gujaf-258	25	10	lapai	lapai	NOUN
gujaf-258	25	11	,	,	PUNCT
gujaf-258	25	12	niger	niger	NOUN
gujaf-258	25	13	state	state	NOUN
gujaf-258	25	14	.	.	PUNCT
gujaf-258	26	1	prof	prof	PROPN
gujaf-258	26	2	.	.	PUNCT
gujaf-258	27	1	ifeoma	ifeoma	PROPN
gujaf-258	27	2	mary	mary	PROPN
gujaf-258	27	3	okwo	okwo	PROPN
gujaf-258	27	4	department	department	PROPN
gujaf-258	27	5	of	of	ADP
gujaf-258	27	6	accounting	accounting	PROPN
gujaf-258	27	7	,	,	PUNCT
gujaf-258	27	8	enugu	enugu	PROPN
gujaf-258	27	9	state	state	PROPN
gujaf-258	27	10	university	university	PROPN
gujaf-258	27	11	of	of	ADP
gujaf-258	27	12	science	science	NOUN
gujaf-258	27	13	and	and	CCONJ
gujaf-258	27	14	technology	technology	NOUN
gujaf-258	27	15	,	,	PUNCT
gujaf-258	27	16	enugu	enugu	PROPN
gujaf-258	27	17	state	state	PROPN
gujaf-258	27	18	.	.	PUNCT
gujaf-258	28	1	prof	prof	PROPN
gujaf-258	28	2	.	.	PROPN
gujaf-258	29	1	aminu	aminu	PROPN
gujaf-258	29	2	isah	isah	PROPN
gujaf-258	29	3	department	department	PROPN
gujaf-258	29	4	of	of	ADP
gujaf-258	29	5	accounting	accounting	PROPN
gujaf-258	29	6	,	,	PUNCT
gujaf-258	29	7	bayero	bayero	PROPN
gujaf-258	29	8	university	university	PROPN
gujaf-258	29	9	,	,	PUNCT
gujaf-258	29	10	kano	kano	PROPN
gujaf-258	29	11	,	,	PUNCT
gujaf-258	29	12	kano	kano	PROPN
gujaf-258	29	13	state	state	PROPN
gujaf-258	29	14	.	.	PUNCT
gujaf-258	30	1	prof	prof	PROPN
gujaf-258	30	2	.	.	PUNCT
gujaf-258	31	1	ahmadu	ahmadu	PROPN
gujaf-258	31	2	bello	bello	PROPN
gujaf-258	31	3	department	department	PROPN
gujaf-258	31	4	of	of	ADP
gujaf-258	31	5	accounting	accounting	NOUN
gujaf-258	31	6	,	,	PUNCT
gujaf-258	31	7	ahmadu	ahmadu	PROPN
gujaf-258	31	8	bello	bello	PROPN
gujaf-258	31	9	university	university	PROPN
gujaf-258	31	10	,	,	PUNCT
gujaf-258	31	11	zaria	zaria	PROPN
gujaf-258	31	12	.	.	PUNCT
gujaf-258	32	1	prof	prof	PROPN
gujaf-258	32	2	.	.	PUNCT
gujaf-258	33	1	musa	musa	PROPN
gujaf-258	33	2	yelwa	yelwa	PROPN
gujaf-258	33	3	abubakar	abubakar	PROPN
gujaf-258	33	4	department	department	PROPN
gujaf-258	33	5	of	of	ADP
gujaf-258	33	6	accounting	accounting	PROPN
gujaf-258	33	7	,	,	PUNCT
gujaf-258	33	8	usmanu	usmanu	PROPN
gujaf-258	33	9	danfodiyo	danfodiyo	PROPN
gujaf-258	33	10	university	university	PROPN
gujaf-258	33	11	,	,	PUNCT
gujaf-258	33	12	sokoto	sokoto	PROPN
gujaf-258	33	13	state	state	PROPN
gujaf-258	33	14	.	.	PUNCT
gujaf-258	34	1	prof	prof	PROPN
gujaf-258	34	2	.	.	PUNCT
gujaf-258	35	1	salisu	salisu	PROPN
gujaf-258	35	2	abubakar	abubakar	PROPN
gujaf-258	35	3	department	department	PROPN
gujaf-258	35	4	of	of	ADP
gujaf-258	35	5	accounting	accounting	NOUN
gujaf-258	35	6	,	,	PUNCT
gujaf-258	35	7	ahmadu	ahmadu	PROPN
gujaf-258	35	8	bello	bello	PROPN
gujaf-258	35	9	university	university	PROPN
gujaf-258	35	10	zaria	zaria	PROPN
gujaf-258	35	11	,	,	PUNCT
gujaf-258	35	12	kaduna	kaduna	PROPN
gujaf-258	35	13	state	state	PROPN
gujaf-258	35	14	.	.	PUNCT
gujaf-258	36	1	prof	prof	PROPN
gujaf-258	36	2	.	.	PUNCT
gujaf-258	37	1	isaq	isaq	PROPN
gujaf-258	37	2	alhaji	alhaji	PROPN
gujaf-258	37	3	samaila	samaila	PROPN
gujaf-258	37	4	department	department	PROPN
gujaf-258	37	5	of	of	ADP
gujaf-258	37	6	accounting	accounting	PROPN
gujaf-258	37	7	,	,	PUNCT
gujaf-258	37	8	bayero	bayero	PROPN
gujaf-258	37	9	university	university	NOUN
gujaf-258	37	10	,	,	PUNCT
gujaf-258	37	11	kano	kano	PROPN
gujaf-258	37	12	state	state	PROPN
gujaf-258	37	13	.	.	PUNCT
gujaf-258	38	1	dr	dr	PROPN
gujaf-258	38	2	.	.	PROPN
gujaf-258	38	3	fatima	fatima	PROPN
gujaf-258	38	4	alfa	alfa	PROPN
gujaf-258	38	5	department	department	PROPN
gujaf-258	38	6	of	of	ADP
gujaf-258	38	7	accounting	accounting	PROPN
gujaf-258	38	8	,	,	PUNCT
gujaf-258	38	9	university	university	NOUN
gujaf-258	38	10	of	of	ADP
gujaf-258	38	11	maiduguri	maiduguri	PROPN
gujaf-258	38	12	,	,	PUNCT
gujaf-258	38	13	borno	borno	PROPN
gujaf-258	38	14	state	state	PROPN
gujaf-258	38	15	.	.	PUNCT
gujaf-258	39	1	dr	dr	PROPN
gujaf-258	39	2	.	.	PROPN
gujaf-258	39	3	sunusi	sunusi	PROPN
gujaf-258	39	4	sa'ad	sa'ad	PROPN
gujaf-258	39	5	ahmad	ahmad	PROPN
gujaf-258	39	6	department	department	PROPN
gujaf-258	39	7	of	of	ADP
gujaf-258	39	8	accounting	accounting	PROPN
gujaf-258	39	9	,	,	PUNCT
gujaf-258	39	10	federal	federal	ADJ
gujaf-258	39	11	university	university	NOUN
gujaf-258	39	12	dutse	dutse	NOUN
gujaf-258	39	13	,	,	PUNCT
gujaf-258	39	14	jigawa	jigawa	PROPN
gujaf-258	39	15	state	state	PROPN
gujaf-258	39	16	.	.	PUNCT
gujaf-258	40	1	dr	dr	PROPN
gujaf-258	40	2	.	.	PROPN
gujaf-258	40	3	nasiru	nasiru	PROPN
gujaf-258	40	4	a.	a.	PROPN
gujaf-258	40	5	ka’oje	ka’oje	PROPN
gujaf-258	40	6	department	department	PROPN
gujaf-258	40	7	of	of	ADP
gujaf-258	40	8	accounting	accounting	PROPN
gujaf-258	40	9	,	,	PUNCT
gujaf-258	40	10	usmanu	usmanu	PROPN
gujaf-258	40	11	danfodiyo	danfodiyo	PROPN
gujaf-258	40	12	university	university	PROPN
gujaf-258	40	13	sokoto	sokoto	PROPN
gujaf-258	40	14	state	state	PROPN
gujaf-258	40	15	.	.	PUNCT
gujaf-258	41	1	v	v	X
gujaf-258	41	2	dr	dr	PROPN
gujaf-258	41	3	.	.	PROPN
gujaf-258	41	4	aminu	aminu	PROPN
gujaf-258	41	5	abdullahi	abdullahi	PROPN
gujaf-258	41	6	department	department	PROPN
gujaf-258	41	7	of	of	ADP
gujaf-258	41	8	accounting	accounting	PROPN
gujaf-258	41	9	,	,	PUNCT
gujaf-258	41	10	usmanu	usmanu	PROPN
gujaf-258	41	11	danfodiyo	danfodiyo	PROPN
gujaf-258	41	12	university	university	PROPN
gujaf-258	41	13	sokoto	sokoto	PROPN
gujaf-258	41	14	,	,	PUNCT
gujaf-258	41	15	state	state	PROPN
gujaf-258	41	16	.	.	PUNCT
gujaf-258	42	1	dr	dr	PROPN
gujaf-258	42	2	.	.	PROPN
gujaf-258	42	3	onipeadebenege	onipeadebenege	PROPN
gujaf-258	42	4	yahaya	yahaya	PROPN
gujaf-258	42	5	department	department	PROPN
gujaf-258	42	6	of	of	ADP
gujaf-258	42	7	accounting	accounting	PROPN
gujaf-258	42	8	,	,	PUNCT
gujaf-258	42	9	nigerian	nigerian	ADJ
gujaf-258	42	10	defence	defence	PROPN
gujaf-258	42	11	academy	academy	PROPN
gujaf-258	42	12	,	,	PUNCT
gujaf-258	42	13	kaduna	kaduna	PROPN
gujaf-258	42	14	state	state	PROPN
gujaf-258	42	15	.	.	PUNCT
gujaf-258	43	1	dr	dr	PROPN
gujaf-258	43	2	.	.	PROPN
gujaf-258	43	3	saidu	saidu	PROPN
gujaf-258	43	4	adamu	adamu	PROPN
gujaf-258	43	5	department	department	PROPN
gujaf-258	43	6	of	of	ADP
gujaf-258	43	7	accounting	accounting	PROPN
gujaf-258	43	8	,	,	PUNCT
gujaf-258	43	9	federal	federal	ADJ
gujaf-258	43	10	university	university	PROPN
gujaf-258	43	11	of	of	ADP
gujaf-258	43	12	kashere	kashere	PROPN
gujaf-258	43	13	,	,	PUNCT
gujaf-258	43	14	gombe	gombe	ADJ
gujaf-258	43	15	state	state	NOUN
gujaf-258	43	16	.	.	PUNCT
gujaf-258	44	1	dr	dr	PROPN
gujaf-258	44	2	.	.	PROPN
gujaf-258	44	3	nasiru	nasiru	PROPN
gujaf-258	44	4	yunusa	yunusa	PROPN
gujaf-258	44	5	department	department	PROPN
gujaf-258	44	6	of	of	ADP
gujaf-258	44	7	accounting	accounting	NOUN
gujaf-258	44	8	,	,	PUNCT
gujaf-258	44	9	ahmadu	ahmadu	PROPN
gujaf-258	44	10	bello	bello	PROPN
gujaf-258	44	11	university	university	PROPN
gujaf-258	44	12	zaria	zaria	PROPN
gujaf-258	44	13	.	.	PUNCT
gujaf-258	45	1	dr	dr	PROPN
gujaf-258	45	2	.	.	PROPN
gujaf-258	45	3	aisha	aisha	PROPN
gujaf-258	45	4	nuhu	nuhu	PROPN
gujaf-258	45	5	muhammad	muhammad	PROPN
gujaf-258	45	6	department	department	PROPN
gujaf-258	45	7	of	of	ADP
gujaf-258	45	8	accounting	accounting	PROPN
gujaf-258	45	9	,	,	PUNCT
gujaf-258	45	10	ahmadu	ahmadu	PROPN
gujaf-258	45	11	bello	bello	PROPN
gujaf-258	45	12	university	university	PROPN
gujaf-258	45	13	zaria	zaria	PROPN
gujaf-258	45	14	.	.	PUNCT
gujaf-258	46	1	dr	dr	PROPN
gujaf-258	46	2	.	.	PROPN
gujaf-258	46	3	lawal	lawal	PROPN
gujaf-258	46	4	muhammad	muhammad	PROPN
gujaf-258	46	5	department	department	PROPN
gujaf-258	46	6	of	of	ADP
gujaf-258	46	7	accounting	accounting	PROPN
gujaf-258	46	8	,	,	PUNCT
gujaf-258	46	9	ahmadu	ahmadu	PROPN
gujaf-258	46	10	bello	bello	PROPN
gujaf-258	46	11	university	university	PROPN
gujaf-258	46	12	zaria	zaria	PROPN
gujaf-258	46	13	.	.	PUNCT
gujaf-258	47	1	dr	dr	PROPN
gujaf-258	47	2	.	.	PROPN
gujaf-258	47	3	farouk	farouk	PROPN
gujaf-258	47	4	adeza	adeza	PROPN
gujaf-258	47	5	school	school	NOUN
gujaf-258	47	6	of	of	ADP
gujaf-258	47	7	business	business	NOUN
gujaf-258	47	8	and	and	CCONJ
gujaf-258	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-258	47	10	,	,	PUNCT
gujaf-258	47	11	american	american	PROPN
gujaf-258	47	12	university	university	PROPN
gujaf-258	47	13	of	of	ADP
gujaf-258	47	14	nigeria	nigeria	PROPN
gujaf-258	47	15	,	,	PUNCT
gujaf-258	47	16	yola	yola	PROPN
gujaf-258	47	17	.	.	PUNCT
gujaf-258	48	1	dr	dr	PROPN
gujaf-258	48	2	.	.	PROPN
gujaf-258	48	3	bashir	bashir	PROPN
gujaf-258	48	4	umar	umar	PROPN
gujaf-258	48	5	farouk	farouk	PROPN
gujaf-258	48	6	department	department	PROPN
gujaf-258	48	7	of	of	ADP
gujaf-258	48	8	economics	economic	NOUN
gujaf-258	48	9	,	,	PUNCT
gujaf-258	48	10	federal	federal	ADJ
gujaf-258	48	11	university	university	NOUN
gujaf-258	48	12	gusau	gusau	PROPN
gujaf-258	48	13	,	,	PUNCT
gujaf-258	48	14	zamfara	zamfara	PROPN
gujaf-258	48	15	state	state	PROPN
gujaf-258	48	16	.	.	PUNCT
gujaf-258	49	1	dr	dr	PROPN
gujaf-258	49	2	emmanuel	emmanuel	PROPN
gujaf-258	49	3	omokhuale	omokhuale	PROPN
gujaf-258	49	4	department	department	PROPN
gujaf-258	49	5	of	of	ADP
gujaf-258	49	6	mathematics	mathematics	PROPN
gujaf-258	49	7	,	,	PUNCT
gujaf-258	49	8	federal	federal	ADJ
gujaf-258	49	9	university	university	NOUN
gujaf-258	49	10	gusau	gusau	NOUN
gujaf-258	49	11	,	,	PUNCT
gujaf-258	49	12	zamfara	zamfara	PROPN
gujaf-258	49	13	.	.	PUNCT
gujaf-258	50	1	state	state	PROPN
gujaf-258	50	2	vi	vi	PROPN
gujaf-258	50	3	advisory	advisory	PROPN
gujaf-258	50	4	board	board	NOUN
gujaf-258	50	5	members	member	NOUN
gujaf-258	50	6	prof	prof	PROPN
gujaf-258	50	7	.	.	PUNCT
gujaf-258	51	1	kabiru	kabiru	PROPN
gujaf-258	51	2	isah	isah	PROPN
gujaf-258	51	3	dandago	dandago	PROPN
gujaf-258	51	4	,	,	PUNCT
gujaf-258	51	5	bayero	bayero	PROPN
gujaf-258	51	6	university	university	PROPN
gujaf-258	51	7	kano	kano	PROPN
gujaf-258	51	8	,	,	PUNCT
gujaf-258	51	9	kano	kano	PROPN
gujaf-258	51	10	state	state	PROPN
gujaf-258	51	11	.	.	PUNCT
gujaf-258	52	1	prof	prof	PROPN
gujaf-258	52	2	a	a	DET
gujaf-258	52	3	m	m	NOUN
gujaf-258	52	4	bashir	bashir	NOUN
gujaf-258	52	5	,	,	PUNCT
gujaf-258	52	6	usmanu	usmanu	PROPN
gujaf-258	52	7	danfodiyo	danfodiyo	PROPN
gujaf-258	52	8	university	university	PROPN
gujaf-258	52	9	sokoto	sokoto	PROPN
gujaf-258	52	10	,	,	PUNCT
gujaf-258	52	11	sokoto	sokoto	PROPN
gujaf-258	52	12	state	state	PROPN
gujaf-258	52	13	.	.	PUNCT
gujaf-258	53	1	prof	prof	PROPN
gujaf-258	53	2	.	.	PUNCT
gujaf-258	54	1	muhammad	muhammad	PROPN
gujaf-258	54	2	tanko	tanko	PROPN
gujaf-258	54	3	,	,	PUNCT
gujaf-258	54	4	kaduna	kaduna	PROPN
gujaf-258	54	5	state	state	PROPN
gujaf-258	54	6	university	university	PROPN
gujaf-258	54	7	,	,	PUNCT
gujaf-258	54	8	kaduna	kaduna	PROPN
gujaf-258	54	9	.	.	PROPN
gujaf-258	54	10	prof	prof	PROPN
gujaf-258	54	11	.	.	PUNCT
gujaf-258	54	12	bayero	bayero	PROPN
gujaf-258	55	1	a	a	DET
gujaf-258	55	2	m	m	NOUN
gujaf-258	55	3	sabir	sabir	NOUN
gujaf-258	55	4	,	,	PUNCT
gujaf-258	55	5	usmanu	usmanu	PROPN
gujaf-258	55	6	danfodiyo	danfodiyo	PROPN
gujaf-258	55	7	university	university	PROPN
gujaf-258	55	8	sokoto	sokoto	PROPN
gujaf-258	55	9	,	,	PUNCT
gujaf-258	55	10	sokoto	sokoto	PROPN
gujaf-258	55	11	state	state	PROPN
gujaf-258	55	12	.	.	PUNCT
gujaf-258	56	1	prof	prof	PROPN
gujaf-258	56	2	.	.	PUNCT
gujaf-258	57	1	aliyu	aliyu	PROPN
gujaf-258	57	2	sulaiman	sulaiman	PROPN
gujaf-258	57	3	kantudu	kantudu	PROPN
gujaf-258	57	4	,	,	PUNCT
gujaf-258	57	5	bayero	bayero	PROPN
gujaf-258	57	6	university	university	PROPN
gujaf-258	57	7	kano	kano	PROPN
gujaf-258	57	8	,	,	PUNCT
gujaf-258	57	9	kano	kano	PROPN
gujaf-258	57	10	state	state	PROPN
gujaf-258	57	11	.	.	PUNCT
gujaf-258	58	1	editorial	editorial	PROPN
gujaf-258	58	2	secretary	secretary	PROPN
gujaf-258	58	3	yazid	yazid	PROPN
gujaf-258	58	4	ibrahim	ibrahim	PROPN
gujaf-258	58	5	kabir	kabir	PROPN
gujaf-258	58	6	department	department	PROPN
gujaf-258	58	7	of	of	ADP
gujaf-258	58	8	accounting	accounting	NOUN
gujaf-258	58	9	and	and	CCONJ
gujaf-258	58	10	finance	finance	NOUN
gujaf-258	58	11	,	,	PUNCT
gujaf-258	58	12	federal	federal	ADJ
gujaf-258	58	13	university	university	NOUN
gujaf-258	58	14	gusau	gusau	PROPN
gujaf-258	58	15	,	,	PUNCT
gujaf-258	58	16	zamfara	zamfara	PROPN
gujaf-258	58	17	state	state	PROPN
gujaf-258	58	18	.	.	PUNCT
gujaf-258	59	1	vii	vii	PROPN
gujaf-258	59	2	call	call	PROPN
gujaf-258	59	3	for	for	ADP
gujaf-258	59	4	papers	paper	NOUN
gujaf-258	59	5	the	the	DET
gujaf-258	59	6	editorial	editorial	ADJ
gujaf-258	59	7	board	board	NOUN
gujaf-258	59	8	of	of	ADP
gujaf-258	59	9	gusau	gusau	PROPN
gujaf-258	59	10	journal	journal	PROPN
gujaf-258	59	11	of	of	ADP
gujaf-258	59	12	accounting	accounting	NOUN
gujaf-258	59	13	and	and	CCONJ
gujaf-258	59	14	finance	finance	NOUN
gujaf-258	59	15	(	(	PUNCT
gujaf-258	59	16	gujaf	gujaf	NOUN
gujaf-258	59	17	)	)	PUNCT
gujaf-258	59	18	is	be	AUX
gujaf-258	59	19	hereby	hereby	ADV
gujaf-258	59	20	inviting	invite	VERB
gujaf-258	59	21	authors	author	NOUN
gujaf-258	59	22	to	to	PART
gujaf-258	59	23	submit	submit	VERB
gujaf-258	59	24	their	their	PRON
gujaf-258	59	25	unpublished	unpublished	ADJ
gujaf-258	59	26	manuscript	manuscript	NOUN
gujaf-258	59	27	for	for	ADP
gujaf-258	59	28	publication	publication	NOUN
gujaf-258	59	29	.	.	PUNCT
gujaf-258	60	1	the	the	DET
gujaf-258	60	2	journal	journal	NOUN
gujaf-258	60	3	is	be	AUX
gujaf-258	60	4	published	publish	VERB
gujaf-258	60	5	in	in	ADP
gujaf-258	60	6	two	two	NUM
gujaf-258	60	7	issues	issue	NOUN
gujaf-258	60	8	of	of	ADP
gujaf-258	60	9	april	april	PROPN
gujaf-258	60	10	and	and	CCONJ
gujaf-258	60	11	october	october	PROPN
gujaf-258	60	12	annually	annually	ADV
gujaf-258	60	13	.	.	PUNCT
gujaf-258	61	1	gujaf	gujaf	NOUN
gujaf-258	61	2	is	be	AUX
gujaf-258	61	3	a	a	DET
gujaf-258	61	4	double	double	ADJ
gujaf-258	61	5	-	-	PUNCT
gujaf-258	61	6	blind	blind	ADJ
gujaf-258	61	7	peer	peer	NOUN
gujaf-258	61	8	reviewed	review	VERB
gujaf-258	61	9	journal	journal	NOUN
gujaf-258	61	10	published	publish	VERB
gujaf-258	61	11	by	by	ADP
gujaf-258	61	12	the	the	DET
gujaf-258	61	13	department	department	NOUN
gujaf-258	61	14	of	of	ADP
gujaf-258	61	15	accounting	accounting	NOUN
gujaf-258	61	16	and	and	CCONJ
gujaf-258	61	17	finance	finance	NOUN
gujaf-258	61	18	,	,	PUNCT
gujaf-258	61	19	faculty	faculty	NOUN
gujaf-258	61	20	of	of	ADP
gujaf-258	61	21	management	management	NOUN
gujaf-258	61	22	and	and	CCONJ
gujaf-258	61	23	social	social	ADJ
gujaf-258	61	24	sciences	science	NOUN
gujaf-258	61	25	,	,	PUNCT
gujaf-258	61	26	federal	federal	ADJ
gujaf-258	61	27	university	university	NOUN
gujaf-258	61	28	gusau	gusau	NOUN
gujaf-258	61	29	,	,	PUNCT
gujaf-258	61	30	zamfara	zamfara	PROPN
gujaf-258	61	31	state	state	PROPN
gujaf-258	61	32	nigeria	nigeria	PROPN
gujaf-258	61	33	the	the	DET
gujaf-258	61	34	journal	journal	PROPN
gujaf-258	61	35	accepts	accept	VERB
gujaf-258	61	36	papers	paper	NOUN
gujaf-258	61	37	in	in	ADP
gujaf-258	61	38	all	all	DET
gujaf-258	61	39	areas	area	NOUN
gujaf-258	61	40	of	of	ADP
gujaf-258	61	41	accounting	accounting	NOUN
gujaf-258	61	42	and	and	CCONJ
gujaf-258	61	43	finance	finance	NOUN
gujaf-258	61	44	for	for	ADP
gujaf-258	61	45	publication	publication	NOUN
gujaf-258	61	46	which	which	PRON
gujaf-258	61	47	include	include	VERB
gujaf-258	61	48	:	:	PUNCT
gujaf-258	61	49	accounting	accounting	NOUN
gujaf-258	61	50	standards	standard	NOUN
gujaf-258	61	51	,	,	PUNCT
gujaf-258	61	52	accounting	account	VERB
gujaf-258	61	53	information	information	NOUN
gujaf-258	61	54	system	system	NOUN
gujaf-258	61	55	,	,	PUNCT
gujaf-258	61	56	financial	financial	ADJ
gujaf-258	61	57	reporting	reporting	NOUN
gujaf-258	61	58	,	,	PUNCT
gujaf-258	61	59	earnings	earning	NOUN
gujaf-258	61	60	management	management	NOUN
gujaf-258	61	61	,	,	PUNCT
gujaf-258	61	62	,	,	PUNCT
gujaf-258	61	63	auditing	auditing	NOUN
gujaf-258	61	64	and	and	CCONJ
gujaf-258	61	65	investigation	investigation	NOUN
gujaf-258	61	66	,	,	PUNCT
gujaf-258	61	67	auditing	auditing	NOUN
gujaf-258	61	68	and	and	CCONJ
gujaf-258	61	69	standards	standard	NOUN
gujaf-258	61	70	,	,	PUNCT
gujaf-258	61	71	public	public	ADJ
gujaf-258	61	72	sector	sector	NOUN
gujaf-258	61	73	accounting	accounting	NOUN
gujaf-258	61	74	and	and	CCONJ
gujaf-258	61	75	auditing	auditing	NOUN
gujaf-258	61	76	,	,	PUNCT
gujaf-258	61	77	taxation	taxation	NOUN
gujaf-258	61	78	and	and	CCONJ
gujaf-258	61	79	revenue	revenue	NOUN
gujaf-258	61	80	administration	administration	NOUN
gujaf-258	61	81	,	,	PUNCT
gujaf-258	61	82	corporate	corporate	ADJ
gujaf-258	61	83	governance	governance	NOUN
gujaf-258	61	84	issues	issue	NOUN
gujaf-258	61	85	,	,	PUNCT
gujaf-258	61	86	corporate	corporate	ADJ
gujaf-258	61	87	social	social	ADJ
gujaf-258	61	88	responsibility	responsibility	NOUN
gujaf-258	61	89	,	,	PUNCT
gujaf-258	61	90	sustainability	sustainability	NOUN
gujaf-258	61	91	and	and	CCONJ
gujaf-258	61	92	environmental	environmental	ADJ
gujaf-258	61	93	reporting	reporting	NOUN
gujaf-258	61	94	issue	issue	NOUN
gujaf-258	61	95	,	,	PUNCT
gujaf-258	61	96	information	information	NOUN
gujaf-258	61	97	and	and	CCONJ
gujaf-258	61	98	communication	communication	NOUN
gujaf-258	61	99	technology	technology	NOUN
gujaf-258	61	100	issues	issue	NOUN
gujaf-258	61	101	,	,	PUNCT
gujaf-258	61	102	bankruptcy	bankruptcy	NOUN
gujaf-258	61	103	prediction	prediction	NOUN
gujaf-258	61	104	,	,	PUNCT
gujaf-258	61	105	corporate	corporate	ADJ
gujaf-258	61	106	finance	finance	NOUN
gujaf-258	61	107	,	,	PUNCT
gujaf-258	61	108	personal	personal	ADJ
gujaf-258	61	109	finance	finance	NOUN
gujaf-258	61	110	,	,	PUNCT
gujaf-258	61	111	merger	merger	NOUN
gujaf-258	61	112	and	and	CCONJ
gujaf-258	61	113	acquisitions	acquisition	NOUN
gujaf-258	61	114	,	,	PUNCT
gujaf-258	61	115	capital	capital	NOUN
gujaf-258	61	116	structure	structure	NOUN
gujaf-258	61	117	,	,	PUNCT
gujaf-258	61	118	working	work	VERB
gujaf-258	61	119	capital	capital	NOUN
gujaf-258	61	120	management	management	NOUN
gujaf-258	61	121	,	,	PUNCT
gujaf-258	61	122	enterprises	enterprise	NOUN
gujaf-258	61	123	risk	risk	NOUN
gujaf-258	61	124	management	management	NOUN
gujaf-258	61	125	,	,	PUNCT
gujaf-258	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-258	61	127	,	,	PUNCT
gujaf-258	61	128	international	international	ADJ
gujaf-258	61	129	business	business	NOUN
gujaf-258	61	130	accounting	accounting	NOUN
gujaf-258	61	131	and	and	CCONJ
gujaf-258	61	132	finance	finance	NOUN
gujaf-258	61	133	,	,	PUNCT
gujaf-258	61	134	banking	banking	NOUN
gujaf-258	61	135	crises	crisis	NOUN
gujaf-258	61	136	,	,	PUNCT
gujaf-258	61	137	bank	bank	NOUN
gujaf-258	61	138	’s	’s	PART
gujaf-258	61	139	profitability	profitability	NOUN
gujaf-258	61	140	,	,	PUNCT
gujaf-258	61	141	risk	risk	NOUN
gujaf-258	61	142	and	and	CCONJ
gujaf-258	61	143	insurance	insurance	NOUN
gujaf-258	61	144	issue	issue	NOUN
gujaf-258	61	145	,	,	PUNCT
gujaf-258	61	146	islamic	islamic	ADJ
gujaf-258	61	147	finance	finance	NOUN
gujaf-258	61	148	,	,	PUNCT
gujaf-258	61	149	conventional	conventional	ADJ
gujaf-258	61	150	and	and	CCONJ
gujaf-258	61	151	islamic	islamic	ADJ
gujaf-258	61	152	banks	bank	NOUN
gujaf-258	61	153	and	and	CCONJ
gujaf-258	61	154	so	so	ADV
gujaf-258	61	155	forth	forth	ADV
gujaf-258	61	156	.	.	PUNCT
gujaf-258	62	1	guidelines	guideline	NOUN
gujaf-258	62	2	for	for	ADP
gujaf-258	62	3	submission	submission	NOUN
gujaf-258	62	4	and	and	CCONJ
gujaf-258	62	5	manuscript	manuscript	NOUN
gujaf-258	62	6	format	format	VERB
gujaf-258	62	7	the	the	DET
gujaf-258	62	8	submission	submission	NOUN
gujaf-258	62	9	language	language	NOUN
gujaf-258	62	10	is	be	AUX
gujaf-258	62	11	english	english	PROPN
gujaf-258	62	12	and	and	CCONJ
gujaf-258	62	13	must	must	AUX
gujaf-258	62	14	be	be	AUX
gujaf-258	62	15	a	a	DET
gujaf-258	62	16	well	well	ADV
gujaf-258	62	17	-	-	PUNCT
gujaf-258	62	18	researched	research	VERB
gujaf-258	62	19	original	original	ADJ
gujaf-258	62	20	manuscript	manuscript	NOUN
gujaf-258	62	21	that	that	PRON
gujaf-258	62	22	has	have	AUX
gujaf-258	62	23	not	not	PART
gujaf-258	62	24	previously	previously	ADV
gujaf-258	62	25	been	be	AUX
gujaf-258	62	26	submitted	submit	VERB
gujaf-258	62	27	elsewhere	elsewhere	ADV
gujaf-258	62	28	for	for	ADP
gujaf-258	62	29	publication	publication	NOUN
gujaf-258	62	30	.	.	PUNCT
gujaf-258	63	1	the	the	DET
gujaf-258	63	2	paper	paper	NOUN
gujaf-258	63	3	should	should	AUX
gujaf-258	63	4	not	not	PART
gujaf-258	63	5	exceed	exceed	VERB
gujaf-258	63	6	more	more	ADJ
gujaf-258	63	7	than	than	ADP
gujaf-258	63	8	15	15	NUM
gujaf-258	63	9	pages	page	NOUN
gujaf-258	63	10	on	on	ADP
gujaf-258	63	11	a4	a4	NOUN
gujaf-258	63	12	type	type	NOUN
gujaf-258	63	13	paper	paper	NOUN
gujaf-258	63	14	in	in	ADP
gujaf-258	63	15	ms	ms	ADJ
gujaf-258	63	16	-	-	PUNCT
gujaf-258	63	17	word	word	NOUN
gujaf-258	63	18	format	format	NOUN
gujaf-258	63	19	,	,	PUNCT
gujaf-258	63	20	1.5	1.5	NUM
gujaf-258	63	21	-	-	PUNCT
gujaf-258	63	22	line	line	NOUN
gujaf-258	63	23	spacing	spacing	NOUN
gujaf-258	63	24	,	,	PUNCT
gujaf-258	63	25	12	12	NUM
gujaf-258	63	26	font	font	NOUN
gujaf-258	63	27	size	size	NOUN
gujaf-258	63	28	in	in	ADP
gujaf-258	63	29	times	time	NOUN
gujaf-258	63	30	new	new	ADJ
gujaf-258	63	31	roman	roman	NOUN
gujaf-258	63	32	.	.	PUNCT
gujaf-258	64	1	manuscript	manuscript	NOUN
gujaf-258	64	2	should	should	AUX
gujaf-258	64	3	be	be	AUX
gujaf-258	64	4	tested	test	VERB
gujaf-258	64	5	for	for	ADP
gujaf-258	64	6	plagiarism	plagiarism	NOUN
gujaf-258	64	7	before	before	ADP
gujaf-258	64	8	submission	submission	NOUN
gujaf-258	64	9	,	,	PUNCT
gujaf-258	64	10	as	as	SCONJ
gujaf-258	64	11	the	the	DET
gujaf-258	64	12	maximum	maximum	ADJ
gujaf-258	64	13	similarity	similarity	NOUN
gujaf-258	64	14	index	index	NOUN
gujaf-258	64	15	acceptable	acceptable	ADJ
gujaf-258	64	16	by	by	ADP
gujaf-258	64	17	gujaf	gujaf	NOUN
gujaf-258	64	18	is	be	AUX
gujaf-258	64	19	25	25	NUM
gujaf-258	64	20	percent	percent	NOUN
gujaf-258	64	21	.	.	PUNCT
gujaf-258	65	1	furthermore	furthermore	ADV
gujaf-258	65	2	,	,	PUNCT
gujaf-258	65	3	the	the	DET
gujaf-258	65	4	length	length	NOUN
gujaf-258	65	5	of	of	ADP
gujaf-258	65	6	a	a	DET
gujaf-258	65	7	complete	complete	ADJ
gujaf-258	65	8	article	article	NOUN
gujaf-258	65	9	should	should	AUX
gujaf-258	65	10	not	not	PART
gujaf-258	65	11	exceed	exceed	VERB
gujaf-258	65	12	5000	5000	NUM
gujaf-258	65	13	words	word	NOUN
gujaf-258	65	14	including	include	VERB
gujaf-258	65	15	an	an	DET
gujaf-258	65	16	abstract	abstract	NOUN
gujaf-258	65	17	of	of	ADP
gujaf-258	65	18	not	not	PART
gujaf-258	65	19	more	more	ADJ
gujaf-258	65	20	than	than	ADP
gujaf-258	65	21	250	250	NUM
gujaf-258	65	22	words	word	NOUN
gujaf-258	65	23	with	with	ADP
gujaf-258	65	24	a	a	DET
gujaf-258	65	25	minimum	minimum	NOUN
gujaf-258	65	26	of	of	ADP
gujaf-258	65	27	four	four	NUM
gujaf-258	65	28	key	key	ADJ
gujaf-258	65	29	words	word	NOUN
gujaf-258	65	30	immediately	immediately	ADV
gujaf-258	65	31	after	after	ADP
gujaf-258	65	32	the	the	DET
gujaf-258	65	33	abstract	abstract	NOUN
gujaf-258	65	34	.	.	PUNCT
gujaf-258	66	1	all	all	DET
gujaf-258	66	2	references	reference	NOUN
gujaf-258	66	3	including	include	VERB
gujaf-258	66	4	in	in	ADP
gujaf-258	66	5	text	text	NOUN
gujaf-258	66	6	citation	citation	NOUN
gujaf-258	66	7	and	and	CCONJ
gujaf-258	66	8	reference	reference	NOUN
gujaf-258	66	9	list	list	NOUN
gujaf-258	66	10	,	,	PUNCT
gujaf-258	66	11	tables	table	NOUN
gujaf-258	66	12	and	and	CCONJ
gujaf-258	66	13	figures	figure	NOUN
gujaf-258	66	14	should	should	AUX
gujaf-258	66	15	be	be	AUX
gujaf-258	66	16	in	in	ADP
gujaf-258	66	17	line	line	NOUN
gujaf-258	66	18	with	with	ADP
gujaf-258	66	19	apa	apa	PROPN
gujaf-258	66	20	7th	7th	PROPN
gujaf-258	66	21	edition	edition	NOUN
gujaf-258	66	22	publication	publication	NOUN
gujaf-258	66	23	manual	manual	NOUN
gujaf-258	66	24	.	.	PUNCT
gujaf-258	67	1	finally	finally	ADV
gujaf-258	67	2	,	,	PUNCT
gujaf-258	67	3	manuscript	manuscript	NOUN
gujaf-258	67	4	should	should	AUX
gujaf-258	67	5	be	be	AUX
gujaf-258	67	6	send	send	VERB
gujaf-258	67	7	to	to	ADP
gujaf-258	67	8	our	our	PRON
gujaf-258	67	9	email	email	NOUN
gujaf-258	67	10	address	address	NOUN
gujaf-258	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-258	67	12	and	and	CCONJ
gujaf-258	67	13	a	a	DET
gujaf-258	67	14	copy	copy	NOUN
gujaf-258	67	15	to	to	ADP
gujaf-258	67	16	our	our	PRON
gujaf-258	67	17	website	website	NOUN
gujaf-258	67	18	on	on	ADP
gujaf-258	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-258	67	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-258	67	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-258	67	22	viii	viii	ADJ
gujaf-258	67	23	publication	publication	NOUN
gujaf-258	67	24	procedure	procedure	NOUN
gujaf-258	67	25	after	after	ADP
gujaf-258	67	26	receiving	receive	VERB
gujaf-258	67	27	a	a	DET
gujaf-258	67	28	manuscript	manuscript	NOUN
gujaf-258	67	29	that	that	PRON
gujaf-258	67	30	is	be	AUX
gujaf-258	67	31	within	within	ADP
gujaf-258	67	32	the	the	DET
gujaf-258	67	33	similarity	similarity	NOUN
gujaf-258	67	34	index	index	NOUN
gujaf-258	67	35	threshold	threshold	NOUN
gujaf-258	67	36	,	,	PUNCT
gujaf-258	67	37	a	a	DET
gujaf-258	67	38	confirmation	confirmation	NOUN
gujaf-258	67	39	email	email	NOUN
gujaf-258	67	40	will	will	AUX
gujaf-258	67	41	be	be	AUX
gujaf-258	67	42	send	send	VERB
gujaf-258	67	43	together	together	ADV
gujaf-258	67	44	with	with	ADP
gujaf-258	67	45	a	a	DET
gujaf-258	67	46	request	request	NOUN
gujaf-258	67	47	to	to	PART
gujaf-258	67	48	pay	pay	VERB
gujaf-258	67	49	a	a	DET
gujaf-258	67	50	review	review	NOUN
gujaf-258	67	51	proceeding	proceeding	NOUN
gujaf-258	67	52	fee	fee	NOUN
gujaf-258	67	53	.	.	PUNCT
gujaf-258	68	1	at	at	ADP
gujaf-258	68	2	this	this	DET
gujaf-258	68	3	point	point	NOUN
gujaf-258	68	4	,	,	PUNCT
gujaf-258	68	5	the	the	DET
gujaf-258	68	6	editorial	editorial	ADJ
gujaf-258	68	7	board	board	NOUN
gujaf-258	68	8	will	will	AUX
gujaf-258	68	9	take	take	VERB
gujaf-258	68	10	a	a	DET
gujaf-258	68	11	decision	decision	NOUN
gujaf-258	68	12	on	on	ADP
gujaf-258	68	13	accepting	accept	VERB
gujaf-258	68	14	,	,	PUNCT
gujaf-258	68	15	rejecting	reject	VERB
gujaf-258	68	16	or	or	CCONJ
gujaf-258	68	17	making	make	VERB
gujaf-258	68	18	a	a	DET
gujaf-258	68	19	resubmission	resubmission	NOUN
gujaf-258	68	20	of	of	ADP
gujaf-258	68	21	the	the	DET
gujaf-258	68	22	manuscript	manuscript	NOUN
gujaf-258	68	23	based	base	VERB
gujaf-258	68	24	on	on	ADP
gujaf-258	68	25	the	the	DET
gujaf-258	68	26	outcome	outcome	NOUN
gujaf-258	68	27	of	of	ADP
gujaf-258	68	28	the	the	DET
gujaf-258	68	29	double	double	ADJ
gujaf-258	68	30	-	-	PUNCT
gujaf-258	68	31	blind	blind	ADJ
gujaf-258	68	32	peer	peer	NOUN
gujaf-258	68	33	review	review	NOUN
gujaf-258	68	34	.	.	PUNCT
gujaf-258	69	1	those	those	DET
gujaf-258	69	2	authors	author	NOUN
gujaf-258	69	3	whose	whose	DET
gujaf-258	69	4	manuscript	manuscript	NOUN
gujaf-258	69	5	were	be	AUX
gujaf-258	69	6	accepted	accept	VERB
gujaf-258	69	7	for	for	ADP
gujaf-258	69	8	publication	publication	NOUN
gujaf-258	69	9	will	will	AUX
gujaf-258	69	10	be	be	AUX
gujaf-258	69	11	asked	ask	VERB
gujaf-258	69	12	to	to	PART
gujaf-258	69	13	pay	pay	VERB
gujaf-258	69	14	a	a	DET
gujaf-258	69	15	publication	publication	NOUN
gujaf-258	69	16	fee	fee	NOUN
gujaf-258	69	17	,	,	PUNCT
gujaf-258	69	18	after	after	ADP
gujaf-258	69	19	effecting	effect	VERB
gujaf-258	69	20	all	all	DET
gujaf-258	69	21	suggested	suggest	VERB
gujaf-258	69	22	corrections	correction	NOUN
gujaf-258	69	23	and	and	CCONJ
gujaf-258	69	24	changes	change	NOUN
gujaf-258	69	25	made	make	VERB
gujaf-258	69	26	on	on	ADP
gujaf-258	69	27	the	the	DET
gujaf-258	69	28	manuscript	manuscript	NOUN
gujaf-258	69	29	.	.	PUNCT
gujaf-258	70	1	all	all	DET
gujaf-258	70	2	corrected	correct	VERB
gujaf-258	70	3	papers	paper	NOUN
gujaf-258	70	4	returned	return	VERB
gujaf-258	70	5	within	within	ADP
gujaf-258	70	6	the	the	DET
gujaf-258	70	7	specified	specify	VERB
gujaf-258	70	8	time	time	NOUN
gujaf-258	70	9	frame	frame	NOUN
gujaf-258	70	10	will	will	AUX
gujaf-258	70	11	be	be	AUX
gujaf-258	70	12	published	publish	VERB
gujaf-258	70	13	in	in	ADP
gujaf-258	70	14	that	that	DET
gujaf-258	70	15	issue	issue	NOUN
gujaf-258	70	16	.	.	PUNCT
gujaf-258	71	1	payment	payment	NOUN
gujaf-258	71	2	details	detail	NOUN
gujaf-258	71	3	bank	bank	NOUN
gujaf-258	71	4	:	:	PUNCT
gujaf-258	71	5	fcmb	fcmb	PROPN
gujaf-258	71	6	account	account	PROPN
gujaf-258	71	7	number	number	NOUN
gujaf-258	71	8	:	:	PUNCT
gujaf-258	71	9	7278465011	7278465011	NUM
gujaf-258	71	10	account	account	NOUN
gujaf-258	71	11	name	name	NOUN
gujaf-258	71	12	:	:	PUNCT
gujaf-258	71	13	gusau	gusau	PROPN
gujaf-258	71	14	journal	journal	NOUN
gujaf-258	71	15	of	of	ADP
gujaf-258	71	16	accounting	accounting	NOUN
gujaf-258	71	17	and	and	CCONJ
gujaf-258	71	18	finance	finance	NOUN
gujaf-258	71	19	for	for	ADP
gujaf-258	71	20	inquiry	inquiry	NOUN
gujaf-258	71	21	the	the	DET
gujaf-258	71	22	head	head	NOUN
gujaf-258	71	23	,	,	PUNCT
gujaf-258	71	24	department	department	NOUN
gujaf-258	71	25	of	of	ADP
gujaf-258	71	26	accounting	accounting	NOUN
gujaf-258	71	27	and	and	CCONJ
gujaf-258	71	28	finance	finance	NOUN
gujaf-258	71	29	,	,	PUNCT
gujaf-258	71	30	federal	federal	ADJ
gujaf-258	71	31	university	university	NOUN
gujaf-258	71	32	gusau	gusau	PROPN
gujaf-258	71	33	,	,	PUNCT
gujaf-258	71	34	zamfara	zamfara	PROPN
gujaf-258	71	35	state	state	PROPN
gujaf-258	71	36	.	.	PUNCT
gujaf-258	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-258	73	1	+2348069393824	+2348069393824	PRON
gujaf-258	73	2	for	for	ADP
gujaf-258	73	3	more	more	ADJ
gujaf-258	73	4	information	information	NOUN
gujaf-258	73	5	,	,	PUNCT
gujaf-258	73	6	contact	contact	VERB
gujaf-258	73	7	the	the	DET
gujaf-258	73	8	editor	editor	NOUN
gujaf-258	73	9	-	-	PUNCT
gujaf-258	73	10	in	in	ADP
gujaf-258	73	11	-	-	PUNCT
gujaf-258	73	12	chief	chief	NOUN
gujaf-258	73	13	on	on	ADP
gujaf-258	73	14	+2348067766435	+2348067766435	NUM
gujaf-258	73	15	the	the	DET
gujaf-258	73	16	associate	associate	ADJ
gujaf-258	73	17	editor	editor	NOUN
gujaf-258	73	18	on	on	ADP
gujaf-258	73	19	+2348036057525	+2348036057525	NUM
gujaf-258	73	20	or	or	CCONJ
gujaf-258	73	21	visit	visit	VERB
gujaf-258	73	22	our	our	PRON
gujaf-258	73	23	website	website	NOUN
gujaf-258	73	24	on	on	ADP
gujaf-258	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-258	73	26	or	or	CCONJ
gujaf-258	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-258	74	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-258	74	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-258	74	3	ix	ix	PROPN
gujaf-258	74	4	contents	content	NOUN
gujaf-258	74	5	board	board	NOUN
gujaf-258	74	6	characteristics	characteristic	NOUN
gujaf-258	74	7	and	and	CCONJ
gujaf-258	74	8	financial	financial	ADJ
gujaf-258	74	9	performance	performance	NOUN
gujaf-258	74	10	:	:	PUNCT
gujaf-258	74	11	evidence	evidence	NOUN
gujaf-258	74	12	from	from	ADP
gujaf-258	74	13	listed	list	VERB
gujaf-258	74	14	deposit	deposit	NOUN
gujaf-258	74	15	money	money	NOUN
gujaf-258	74	16	banks	bank	NOUN
gujaf-258	74	17	in	in	ADP
gujaf-258	74	18	nigeria	nigeria	PROPN
gujaf-258	74	19	1	1	NUM
gujaf-258	74	20	abdullahi	abdullahi	PROPN
gujaf-258	74	21	bala	bala	PROPN
gujaf-258	74	22	ado	ado	PROPN
gujaf-258	74	23	,	,	PUNCT
gujaf-258	74	24	norfadzilah	norfadzilah	PROPN
gujaf-258	74	25	nik	nik	PROPN
gujaf-258	74	26	mohd	mohd	PROPN
gujaf-258	74	27	rashid	rashid	PROPN
gujaf-258	74	28	,	,	PUNCT
gujaf-258	74	29	sa’adatu	sa’adatu	PROPN
gujaf-258	74	30	b.	b.	PROPN
gujaf-258	74	31	adam	adam	PROPN
gujaf-258	74	32	,	,	PUNCT
gujaf-258	74	33	binta	binta	PROPN
gujaf-258	74	34	abubakar	abubakar	PROPN
gujaf-258	74	35	nuhu	nuhu	NOUN
gujaf-258	74	36	,	,	PUNCT
gujaf-258	74	37	hassanat	hassanat	PROPN
gujaf-258	74	38	salawu	salawu	NOUN
gujaf-258	74	39	salihu	salihu	PROPN
gujaf-258	74	40	and	and	CCONJ
gujaf-258	74	41	tariro	tariro	VERB
gujaf-258	74	42	masunda	masunda	NOUN
gujaf-258	74	43	welfare	welfare	NOUN
gujaf-258	74	44	,	,	PUNCT
gujaf-258	74	45	inflation	inflation	NOUN
gujaf-258	74	46	,	,	PUNCT
gujaf-258	74	47	and	and	CCONJ
gujaf-258	74	48	pension	pension	NOUN
gujaf-258	74	49	income	income	NOUN
gujaf-258	74	50	inequality	inequality	NOUN
gujaf-258	74	51	among	among	ADP
gujaf-258	74	52	the	the	DET
gujaf-258	74	53	bottom	bottom	NOUN
gujaf-258	74	54	and	and	CCONJ
gujaf-258	74	55	top	top	ADJ
gujaf-258	74	56	income	income	NOUN
gujaf-258	74	57	quintiles	quintile	NOUN
gujaf-258	74	58	and	and	CCONJ
gujaf-258	74	59	decile	decile	NOUN
gujaf-258	74	60	:	:	PUNCT
gujaf-258	74	61	an	an	DET
gujaf-258	74	62	implication	implication	NOUN
gujaf-258	74	63	of	of	ADP
gujaf-258	74	64	kaduna	kaduna	PROPN
gujaf-258	74	65	state	state	PROPN
gujaf-258	74	66	pension	pension	NOUN
gujaf-258	74	67	reform	reform	NOUN
gujaf-258	74	68	18	18	NUM
gujaf-258	74	69	prof	prof	NOUN
gujaf-258	74	70	.	.	PUNCT
gujaf-258	74	71	salamatu	salamatu	PROPN
gujaf-258	74	72	i.	i.	PROPN
gujaf-258	74	73	isah	isah	PROPN
gujaf-258	74	74	,	,	PUNCT
gujaf-258	74	75	ibrahim	ibrahim	PROPN
gujaf-258	74	76	kekere	kekere	PROPN
gujaf-258	74	77	sule	sule	PROPN
gujaf-258	74	78	(	(	PUNCT
gujaf-258	74	79	phd	phd	NOUN
gujaf-258	74	80	)	)	PUNCT
gujaf-258	74	81	political	political	ADJ
gujaf-258	74	82	connection	connection	NOUN
gujaf-258	74	83	,	,	PUNCT
gujaf-258	74	84	audit	audit	NOUN
gujaf-258	74	85	fees	fee	NOUN
gujaf-258	74	86	,	,	PUNCT
gujaf-258	74	87	audit	audit	NOUN
gujaf-258	74	88	quality	quality	NOUN
gujaf-258	74	89	,	,	PUNCT
gujaf-258	74	90	and	and	CCONJ
gujaf-258	74	91	tax	tax	NOUN
gujaf-258	74	92	avoidance	avoidance	NOUN
gujaf-258	74	93	31	31	NUM
gujaf-258	74	94	novita	novita	PROPN
gujaf-258	74	95	dwi	dwi	PROPN
gujaf-258	74	96	damayanti	damayanti	PROPN
gujaf-258	74	97	,	,	PUNCT
gujaf-258	74	98	m	m	VERB
gujaf-258	74	99	khoirurusydi	khoirurusydi	ADJ
gujaf-258	74	100	,	,	PUNCT
gujaf-258	74	101	wuryanandayani	wuryanandayani	ADJ
gujaf-258	74	102	firm	firm	ADJ
gujaf-258	74	103	attributes	attribute	NOUN
gujaf-258	74	104	and	and	CCONJ
gujaf-258	74	105	shareholder	shareholder	NOUN
gujaf-258	74	106	’s	’s	PART
gujaf-258	74	107	wealth	wealth	NOUN
gujaf-258	74	108	of	of	ADP
gujaf-258	74	109	listed	list	VERB
gujaf-258	74	110	deposit	deposit	NOUN
gujaf-258	74	111	money	money	NOUN
gujaf-258	74	112	banks	bank	NOUN
gujaf-258	74	113	in	in	ADP
gujaf-258	74	114	nigeria	nigeria	PROPN
gujaf-258	74	115	47	47	NUM
gujaf-258	74	116	a.a	a.a	PROPN
gujaf-258	74	117	.	.	PROPN
gujaf-258	74	118	mustapha	mustapha	PROPN
gujaf-258	74	119	,	,	PUNCT
gujaf-258	74	120	prof	prof	PROPN
gujaf-258	74	121	.	.	PUNCT
gujaf-258	75	1	m.s	m.s	PROPN
gujaf-258	75	2	.	.	PROPN
gujaf-258	75	3	tijjani	tijjani	PROPN
gujaf-258	75	4	,	,	PUNCT
gujaf-258	75	5	s.	s.	PROPN
gujaf-258	75	6	salami	salami	PROPN
gujaf-258	75	7	phd	phd	PROPN
gujaf-258	75	8	financial	financial	ADJ
gujaf-258	75	9	determinants	determinant	NOUN
gujaf-258	75	10	of	of	ADP
gujaf-258	75	11	entrepreneurship	entrepreneurship	NOUN
gujaf-258	75	12	in	in	ADP
gujaf-258	75	13	nigeria	nigeria	PROPN
gujaf-258	75	14	67	67	NUM
gujaf-258	75	15	precious	precious	ADJ
gujaf-258	75	16	adukwu	adukwu	NOUN
gujaf-258	75	17	,	,	PUNCT
gujaf-258	75	18	hyeladi	hyeladi	PROPN
gujaf-258	75	19	stanley	stanley	PROPN
gujaf-258	75	20	dibal	dibal	PROPN
gujaf-258	75	21	work	work	PROPN
gujaf-258	75	22	environment	environment	PROPN
gujaf-258	75	23	,	,	PUNCT
gujaf-258	75	24	remuneration	remuneration	NOUN
gujaf-258	75	25	and	and	CCONJ
gujaf-258	75	26	accounting	accounting	NOUN
gujaf-258	75	27	lecturers	lecturer	NOUN
gujaf-258	75	28	’	’	PART
gujaf-258	75	29	performance	performance	NOUN
gujaf-258	75	30	in	in	ADP
gujaf-258	75	31	polytechnics	polytechnic	NOUN
gujaf-258	75	32	in	in	ADP
gujaf-258	75	33	north	north	PROPN
gujaf-258	75	34	west	west	PROPN
gujaf-258	75	35	,	,	PUNCT
gujaf-258	75	36	nigeria	nigeria	PROPN
gujaf-258	75	37	88	88	NUM
gujaf-258	75	38	dr	dr	PROPN
gujaf-258	75	39	.	.	PROPN
gujaf-258	75	40	aliyu	aliyu	PROPN
gujaf-258	75	41	abdullahi	abdullahi	PROPN
gujaf-258	75	42	ahmed	ahmed	PROPN
gujaf-258	75	43	,	,	PUNCT
gujaf-258	75	44	rabiatu	rabiatu	NOUN
gujaf-258	75	45	ahmed	ahme	VERB
gujaf-258	75	46	relative	relative	ADJ
gujaf-258	75	47	efficiency	efficiency	NOUN
gujaf-258	75	48	of	of	ADP
gujaf-258	75	49	the	the	DET
gujaf-258	75	50	capital	capital	NOUN
gujaf-258	75	51	market	market	NOUN
gujaf-258	75	52	over	over	ADP
gujaf-258	75	53	the	the	DET
gujaf-258	75	54	money	money	NOUN
gujaf-258	75	55	market	market	NOUN
gujaf-258	75	56	in	in	ADP
gujaf-258	75	57	a	a	DET
gujaf-258	75	58	growth	growth	NOUN
gujaf-258	75	59	-	-	PUNCT
gujaf-258	75	60	financing	financing	NOUN
gujaf-258	75	61	economy	economy	NOUN
gujaf-258	75	62	110	110	NUM
gujaf-258	75	63	adedeji	adedeji	PROPN
gujaf-258	75	64	daniel	daniel	PROPN
gujaf-258	75	65	gbadebo	gbadebo	PROPN
gujaf-258	75	66	board	board	PROPN
gujaf-258	75	67	education	education	PROPN
gujaf-258	75	68	,	,	PUNCT
gujaf-258	75	69	director	director	NOUN
gujaf-258	75	70	's	's	PART
gujaf-258	75	71	age	age	NOUN
gujaf-258	75	72	and	and	CCONJ
gujaf-258	75	73	earnings	earning	NOUN
gujaf-258	75	74	management	management	NOUN
gujaf-258	75	75	of	of	ADP
gujaf-258	75	76	listed	list	VERB
gujaf-258	75	77	deposit	deposit	NOUN
gujaf-258	75	78	money	money	NOUN
gujaf-258	75	79	banks	bank	NOUN
gujaf-258	75	80	in	in	ADP
gujaf-258	75	81	nigeria	nigeria	PROPN
gujaf-258	75	82	131	131	NUM
gujaf-258	75	83	idris	idris	PROPN
gujaf-258	75	84	ibrahimphd	ibrahimphd	PROPN
gujaf-258	75	85	,	,	PUNCT
gujaf-258	75	86	prof	prof	PROPN
gujaf-258	75	87	.	.	PUNCT
gujaf-258	76	1	luka	luka	PROPN
gujaf-258	76	2	mailafia	mailafia	PROPN
gujaf-258	76	3	,	,	PUNCT
gujaf-258	76	4	salami	salami	ADJ
gujaf-258	76	5	suleiman	suleiman	PROPN
gujaf-258	76	6	phd	phd	PROPN
gujaf-258	76	7	ownership	ownership	NOUN
gujaf-258	76	8	concentration	concentration	NOUN
gujaf-258	76	9	’s	’s	PART
gujaf-258	76	10	moderating	moderate	VERB
gujaf-258	76	11	effect	effect	NOUN
gujaf-258	76	12	on	on	ADP
gujaf-258	76	13	dividend	dividend	NOUN
gujaf-258	76	14	payout	payout	NOUN
gujaf-258	76	15	and	and	CCONJ
gujaf-258	76	16	tobin	tobin	NOUN
gujaf-258	76	17	’s	’s	PART
gujaf-258	76	18	q	q	NOUN
gujaf-258	76	19	in	in	ADP
gujaf-258	76	20	the	the	DET
gujaf-258	76	21	nigerian	nigerian	ADJ
gujaf-258	76	22	consumer	consumer	NOUN
gujaf-258	76	23	goods	good	NOUN
gujaf-258	76	24	sector	sector	NOUN
gujaf-258	76	25	.	.	PUNCT
gujaf-258	77	1	149	149	NUM
gujaf-258	77	2	ovbe	ovbe	PROPN
gujaf-258	77	3	simon	simon	PROPN
gujaf-258	77	4	akpadaka	akpadaka	PROPN
gujaf-258	77	5	x	x	PROPN
gujaf-258	77	6	foreign	foreign	ADJ
gujaf-258	77	7	direct	direct	ADJ
gujaf-258	77	8	investment	investment	NOUN
gujaf-258	77	9	,	,	PUNCT
gujaf-258	77	10	renewable	renewable	ADJ
gujaf-258	77	11	energy	energy	NOUN
gujaf-258	77	12	and	and	CCONJ
gujaf-258	77	13	economic	economic	ADJ
gujaf-258	77	14	growth	growth	NOUN
gujaf-258	77	15	:	:	PUNCT
gujaf-258	77	16	an	an	DET
gujaf-258	77	17	empirical	empirical	ADJ
gujaf-258	77	18	analysis	analysis	NOUN
gujaf-258	77	19	from	from	ADP
gujaf-258	77	20	south	south	PROPN
gujaf-258	77	21	africa	africa	PROPN
gujaf-258	77	22	.	.	PUNCT
gujaf-258	78	1	167	167	NUM
gujaf-258	78	2	ahmed	ahmed	PROPN
gujaf-258	78	3	oluwatobi	oluwatobi	PROPN
gujaf-258	78	4	adekunle	adekunle	PROPN
gujaf-258	78	5	impact	impact	NOUN
gujaf-258	78	6	of	of	ADP
gujaf-258	78	7	digital	digital	ADJ
gujaf-258	78	8	financial	financial	ADJ
gujaf-258	78	9	services	service	NOUN
gujaf-258	78	10	on	on	ADP
gujaf-258	78	11	savings	saving	NOUN
gujaf-258	78	12	development	development	NOUN
gujaf-258	78	13	in	in	ADP
gujaf-258	78	14	nigeria	nigeria	PROPN
gujaf-258	78	15	182	182	NUM
gujaf-258	78	16	iro	iro	PROPN
gujaf-258	78	17	,	,	PUNCT
gujaf-258	78	18	onyinyechi	onyinyechi	NOUN
gujaf-258	78	19	adanna	adanna	NOUN
gujaf-258	78	20	,	,	PUNCT
gujaf-258	78	21	eke	eke	ADJ
gujaf-258	78	22	,	,	PUNCT
gujaf-258	78	23	patrick	patrick	PROPN
gujaf-258	78	24	omoruyi	omoruyi	PROPN
gujaf-258	78	25	,	,	PUNCT
gujaf-258	78	26	yunisa	yunisa	PROPN
gujaf-258	78	27	,	,	PUNCT
gujaf-258	78	28	simon	simon	PROPN
gujaf-258	78	29	amodu	amodu	PROPN
gujaf-258	78	30	,	,	PUNCT
gujaf-258	78	31	shekoni	shekoni	NOUN
gujaf-258	78	32	,	,	PUNCT
gujaf-258	78	33	nurudeen	nurudeen	NOUN
gujaf-258	78	34	adebayo	adebayo	PROPN
gujaf-258	78	35	account	account	PROPN
gujaf-258	78	36	receivable	receivable	ADJ
gujaf-258	78	37	management	management	NOUN
gujaf-258	78	38	and	and	CCONJ
gujaf-258	78	39	financial	financial	ADJ
gujaf-258	78	40	performance	performance	NOUN
gujaf-258	78	41	of	of	ADP
gujaf-258	78	42	listed	list	VERB
gujaf-258	78	43	consumer	consumer	NOUN
gujaf-258	78	44	goods	good	NOUN
gujaf-258	78	45	firms	firm	NOUN
gujaf-258	78	46	in	in	ADP
gujaf-258	78	47	nigeria	nigeria	PROPN
gujaf-258	78	48	209	209	NUM
gujaf-258	78	49	umar	umar	PROPN
gujaf-258	78	50	suleiman	suleiman	PROPN
gujaf-258	78	51	abubakar	abubakar	PROPN
gujaf-258	78	52	dabai	dabai	PROPN
gujaf-258	78	53	,	,	PUNCT
gujaf-258	78	54	biyai	biyai	PROPN
gujaf-258	78	55	shepnaan	shepnaan	PROPN
gujaf-258	78	56	,	,	PUNCT
gujaf-258	78	57	hajara	hajara	PROPN
gujaf-258	78	58	abubakar	abubakar	PROPN
gujaf-258	78	59	jimoh	jimoh	PROPN
gujaf-258	78	60	,	,	PUNCT
gujaf-258	78	61	haruna	haruna	PROPN
gujaf-258	78	62	halimah	halimah	PROPN
gujaf-258	78	63	sani	sani	PROPN
gujaf-258	78	64	sambo	sambo	PROPN
gujaf-258	78	65	phd	phd	PROPN
gujaf-258	78	66	stable	stable	ADJ
gujaf-258	78	67	dividend	dividend	NOUN
gujaf-258	78	68	policy	policy	NOUN
gujaf-258	78	69	and	and	CCONJ
gujaf-258	78	70	value	value	NOUN
gujaf-258	78	71	of	of	ADP
gujaf-258	78	72	listed	list	VERB
gujaf-258	78	73	healthcare	healthcare	NOUN
gujaf-258	78	74	firms	firm	NOUN
gujaf-258	78	75	in	in	ADP
gujaf-258	78	76	nigeria	nigeria	PROPN
gujaf-258	78	77	227	227	NUM
gujaf-258	78	78	maimuna	maimuna	PROPN
gujaf-258	78	79	adamu	adamu	PROPN
gujaf-258	78	80	salihu	salihu	PROPN
gujaf-258	78	81	,	,	PUNCT
gujaf-258	78	82	aminu	aminu	PROPN
gujaf-258	78	83	danladi	danladi	PROPN
gujaf-258	78	84	ahmad	ahmad	PROPN
gujaf-258	78	85	,	,	PUNCT
gujaf-258	78	86	zaharaddeen	zaharaddeen	NUM
gujaf-258	78	87	salisu	salisu	ADJ
gujaf-258	78	88	maigoshi	maigoshi	NOUN
gujaf-258	78	89	,	,	PUNCT
gujaf-258	78	90	naja'atu	naja'atu	ADJ
gujaf-258	78	91	bala	bala	NOUN
gujaf-258	78	92	rabiu	rabiu	VERB
gujaf-258	78	93	the	the	DET
gujaf-258	78	94	impact	impact	NOUN
gujaf-258	78	95	of	of	ADP
gujaf-258	78	96	monetary	monetary	ADJ
gujaf-258	78	97	policy	policy	NOUN
gujaf-258	78	98	on	on	ADP
gujaf-258	78	99	small	small	ADJ
gujaf-258	78	100	and	and	CCONJ
gujaf-258	78	101	medium	medium	ADJ
gujaf-258	78	102	scale	scale	NOUN
gujaf-258	78	103	enterprises	enterprise	NOUN
gujaf-258	78	104	(	(	PUNCT
gujaf-258	78	105	smes	sme	NOUN
gujaf-258	78	106	)	)	PUNCT
gujaf-258	78	107	in	in	ADP
gujaf-258	78	108	the	the	DET
gujaf-258	78	109	period	period	NOUN
gujaf-258	78	110	of	of	ADP
gujaf-258	78	111	economic	economic	ADJ
gujaf-258	78	112	crises	crisis	NOUN
gujaf-258	78	113	.	.	PUNCT
gujaf-258	79	1	240	240	NUM
gujaf-258	79	2	ahmed	ahmed	PROPN
gujaf-258	79	3	oluwatobi	oluwatobi	PROPN
gujaf-258	79	4	adekunle	adekunle	PROPN
gujaf-258	79	5	.	.	PUNCT
gujaf-258	80	1	ceo	ceo	NOUN
gujaf-258	80	2	age	age	NOUN
gujaf-258	80	3	and	and	CCONJ
gujaf-258	80	4	gender	gender	NOUN
gujaf-258	80	5	on	on	ADP
gujaf-258	80	6	financial	financial	ADJ
gujaf-258	80	7	distress	distress	NOUN
gujaf-258	80	8	likelihood	likelihood	NOUN
gujaf-258	80	9	of	of	ADP
gujaf-258	80	10	listed	list	VERB
gujaf-258	80	11	deposit	deposit	NOUN
gujaf-258	80	12	money	money	NOUN
gujaf-258	80	13	banks	bank	NOUN
gujaf-258	80	14	in	in	ADP
gujaf-258	80	15	nigeria	nigeria	PROPN
gujaf-258	80	16	:	:	PUNCT
gujaf-258	80	17	moderated	moderate	VERB
gujaf-258	80	18	by	by	ADP
gujaf-258	80	19	risk	risk	NOUN
gujaf-258	80	20	committee	committee	NOUN
gujaf-258	80	21	gender	gender	NOUN
gujaf-258	80	22	254	254	NUM
gujaf-258	80	23	idris	idris	PROPN
gujaf-258	80	24	mohammed	mohammed	PROPN
gujaf-258	80	25	,	,	PUNCT
gujaf-258	80	26	joshua	joshua	PROPN
gujaf-258	80	27	okpanachi	okpanachi	PROPN
gujaf-258	80	28	,	,	PUNCT
gujaf-258	80	29	onipeadabenege	onipeadabenege	PROPN
gujaf-258	80	30	yahaya	yahaya	PROPN
gujaf-258	80	31	,	,	PUNCT
gujaf-258	80	32	suleiman	suleiman	PROPN
gujaf-258	80	33	tauhid	tauhid	PROPN
gujaf-258	80	34	254	254	NUM
gujaf-258	80	35	ceo	ceo	NOUN
gujaf-258	80	36	attributes	attribute	NOUN
gujaf-258	80	37	and	and	CCONJ
gujaf-258	80	38	financial	financial	ADJ
gujaf-258	80	39	distress	distress	NOUN
gujaf-258	80	40	likelihood	likelihood	NOUN
gujaf-258	80	41	of	of	ADP
gujaf-258	80	42	listed	list	VERB
gujaf-258	80	43	deposit	deposit	NOUN
gujaf-258	80	44	money	money	NOUN
gujaf-258	80	45	banks	bank	NOUN
gujaf-258	80	46	in	in	ADP
gujaf-258	80	47	nigeria	nigeria	PROPN
gujaf-258	80	48	:	:	PUNCT
gujaf-258	80	49	moderated	moderate	VERB
gujaf-258	80	50	by	by	ADP
gujaf-258	80	51	risk	risk	NOUN
gujaf-258	80	52	committee	committee	NOUN
gujaf-258	80	53	gender	gender	NOUN
gujaf-258	80	54	idris	idris	PROPN
gujaf-258	80	55	mohammed	mohammed	PROPN
gujaf-258	80	56	department	department	PROPN
gujaf-258	80	57	of	of	ADP
gujaf-258	80	58	accounting	accounting	PROPN
gujaf-258	80	59	faculty	faculty	NOUN
gujaf-258	80	60	of	of	ADP
gujaf-258	80	61	management	management	NOUN
gujaf-258	80	62	sciences	sciences	PROPN
gujaf-258	80	63	nigerian	nigerian	PROPN
gujaf-258	80	64	defence	defence	PROPN
gujaf-258	80	65	academy	academy	PROPN
gujaf-258	80	66	kaduna	kaduna	PROPN
gujaf-258	80	67	,	,	PUNCT
gujaf-258	80	68	nigeria	nigeria	PROPN
gujaf-258	80	69	idrisu02@gmail.com	idrisu02@gmail.com	PROPN
gujaf-258	80	70	;	;	PUNCT
gujaf-258	80	71	+234	+234	NUM
gujaf-258	80	72	8063234829	8063234829	NUM
gujaf-258	80	73	joshua	joshua	PROPN
gujaf-258	80	74	okpanachi	okpanachi	PROPN
gujaf-258	80	75	phd	phd	PROPN
gujaf-258	80	76	department	department	PROPN
gujaf-258	80	77	of	of	ADP
gujaf-258	80	78	accounting	accounting	NOUN
gujaf-258	80	79	faculty	faculty	NOUN
gujaf-258	80	80	of	of	ADP
gujaf-258	80	81	management	management	NOUN
gujaf-258	80	82	sciences	sciences	PROPN
gujaf-258	80	83	nigerian	nigerian	PROPN
gujaf-258	80	84	defence	defence	PROPN
gujaf-258	80	85	academy	academy	PROPN
gujaf-258	80	86	kaduna	kaduna	PROPN
gujaf-258	80	87	,	,	PUNCT
gujaf-258	80	88	nigeria	nigeria	PROPN
gujaf-258	80	89	onipe	onipe	VERB
gujaf-258	80	90	adabenege	adabenege	PROPN
gujaf-258	80	91	yahaya	yahaya	PROPN
gujaf-258	80	92	phd	phd	PROPN
gujaf-258	80	93	department	department	PROPN
gujaf-258	80	94	of	of	ADP
gujaf-258	80	95	accounting	accounting	NOUN
gujaf-258	80	96	faculty	faculty	NOUN
gujaf-258	80	97	of	of	ADP
gujaf-258	80	98	management	management	NOUN
gujaf-258	80	99	sciences	sciences	PROPN
gujaf-258	80	100	nigerian	nigerian	PROPN
gujaf-258	80	101	defence	defence	PROPN
gujaf-258	80	102	academy	academy	PROPN
gujaf-258	80	103	kaduna	kaduna	PROPN
gujaf-258	80	104	,	,	PUNCT
gujaf-258	80	105	nigeria	nigeria	PROPN
gujaf-258	80	106	suleiman	suleiman	PROPN
gujaf-258	80	107	tauhid	tauhid	PROPN
gujaf-258	80	108	phd	phd	PROPN
gujaf-258	80	109	department	department	PROPN
gujaf-258	80	110	of	of	ADP
gujaf-258	80	111	accounting	accounting	NOUN
gujaf-258	80	112	faculty	faculty	NOUN
gujaf-258	80	113	of	of	ADP
gujaf-258	80	114	management	management	NOUN
gujaf-258	80	115	sciences	sciences	PROPN
gujaf-258	80	116	nigerian	nigerian	PROPN
gujaf-258	80	117	defence	defence	PROPN
gujaf-258	80	118	academy	academy	PROPN
gujaf-258	80	119	kaduna	kaduna	PROPN
gujaf-258	80	120	,	,	PUNCT
gujaf-258	80	121	nigeria	nigeria	PROPN
gujaf-258	80	122	abstract	abstract	ADV
gujaf-258	80	123	despite	despite	SCONJ
gujaf-258	80	124	the	the	DET
gujaf-258	80	125	series	series	NOUN
gujaf-258	80	126	of	of	ADP
gujaf-258	80	127	reform	reform	NOUN
gujaf-258	80	128	policies	policy	NOUN
gujaf-258	80	129	initiated	initiate	VERB
gujaf-258	80	130	by	by	ADP
gujaf-258	80	131	financial	financial	ADJ
gujaf-258	80	132	authorities	authority	NOUN
gujaf-258	80	133	to	to	PART
gujaf-258	80	134	create	create	VERB
gujaf-258	80	135	good	good	ADJ
gujaf-258	80	136	atmosphere	atmosphere	NOUN
gujaf-258	80	137	for	for	ADP
gujaf-258	80	138	effective	effective	ADJ
gujaf-258	80	139	and	and	CCONJ
gujaf-258	80	140	standard	standard	ADJ
gujaf-258	80	141	banking	banking	NOUN
gujaf-258	80	142	operation	operation	NOUN
gujaf-258	80	143	in	in	ADP
gujaf-258	80	144	nigeria	nigeria	PROPN
gujaf-258	80	145	which	which	PRON
gujaf-258	80	146	could	could	AUX
gujaf-258	80	147	ensure	ensure	VERB
gujaf-258	80	148	their	their	PRON
gujaf-258	80	149	growth	growth	NOUN
gujaf-258	80	150	and	and	CCONJ
gujaf-258	80	151	survival	survival	NOUN
gujaf-258	80	152	,	,	PUNCT
gujaf-258	80	153	yet	yet	CCONJ
gujaf-258	80	154	some	some	PRON
gujaf-258	80	155	of	of	ADP
gujaf-258	80	156	the	the	DET
gujaf-258	80	157	bank	bank	NOUN
gujaf-258	80	158	suffered	suffer	VERB
gujaf-258	80	159	financial	financial	ADJ
gujaf-258	80	160	distress	distress	NOUN
gujaf-258	80	161	over	over	ADP
gujaf-258	80	162	the	the	DET
gujaf-258	80	163	years	year	NOUN
gujaf-258	80	164	due	due	ADP
gujaf-258	80	165	to	to	ADP
gujaf-258	80	166	some	some	DET
gujaf-258	80	167	likelihood	likelihood	NOUN
gujaf-258	80	168	factors	factor	NOUN
gujaf-258	80	169	.	.	PUNCT
gujaf-258	81	1	thus	thus	ADV
gujaf-258	81	2	,	,	PUNCT
gujaf-258	81	3	this	this	DET
gujaf-258	81	4	study	study	NOUN
gujaf-258	81	5	examines	examine	VERB
gujaf-258	81	6	the	the	DET
gujaf-258	81	7	moderating	moderate	VERB
gujaf-258	81	8	role	role	NOUN
gujaf-258	81	9	of	of	ADP
gujaf-258	81	10	risk	risk	NOUN
gujaf-258	81	11	committee	committee	NOUN
gujaf-258	81	12	gender	gender	NOUN
gujaf-258	81	13	on	on	ADP
gujaf-258	81	14	the	the	DET
gujaf-258	81	15	effect	effect	NOUN
gujaf-258	81	16	of	of	ADP
gujaf-258	81	17	ceo	ceo	NOUN
gujaf-258	81	18	age	age	NOUN
gujaf-258	81	19	and	and	CCONJ
gujaf-258	81	20	gender	gender	NOUN
gujaf-258	81	21	on	on	ADP
gujaf-258	81	22	financial	financial	ADJ
gujaf-258	81	23	distress	distress	NOUN
gujaf-258	81	24	likelihood	likelihood	NOUN
gujaf-258	81	25	of	of	ADP
gujaf-258	81	26	listed	list	VERB
gujaf-258	81	27	deposit	deposit	NOUN
gujaf-258	81	28	money	money	NOUN
gujaf-258	81	29	banks	bank	NOUN
gujaf-258	81	30	in	in	ADP
gujaf-258	81	31	nigeria	nigeria	PROPN
gujaf-258	81	32	for	for	ADP
gujaf-258	81	33	the	the	DET
gujaf-258	81	34	period	period	NOUN
gujaf-258	81	35	of	of	ADP
gujaf-258	81	36	fifteen	fifteen	NUM
gujaf-258	81	37	years	year	NOUN
gujaf-258	81	38	between	between	ADP
gujaf-258	81	39	2007	2007	NUM
gujaf-258	81	40	-	-	SYM
gujaf-258	81	41	2021	2021	NUM
gujaf-258	81	42	.	.	PUNCT
gujaf-258	82	1	the	the	DET
gujaf-258	82	2	population	population	NOUN
gujaf-258	82	3	of	of	ADP
gujaf-258	82	4	this	this	DET
gujaf-258	82	5	study	study	NOUN
gujaf-258	82	6	consists	consist	VERB
gujaf-258	82	7	of	of	ADP
gujaf-258	82	8	fourteen	fourteen	NUM
gujaf-258	82	9	listed	list	VERB
gujaf-258	82	10	deposit	deposit	NOUN
gujaf-258	82	11	money	money	NOUN
gujaf-258	82	12	banks	bank	NOUN
gujaf-258	82	13	in	in	ADP
gujaf-258	82	14	nigeria	nigeria	PROPN
gujaf-258	82	15	.	.	PUNCT
gujaf-258	83	1	correlational	correlational	ADJ
gujaf-258	83	2	research	research	NOUN
gujaf-258	83	3	design	design	NOUN
gujaf-258	83	4	was	be	AUX
gujaf-258	83	5	adopted	adopt	VERB
gujaf-258	83	6	to	to	PART
gujaf-258	83	7	analyze	analyze	VERB
gujaf-258	83	8	the	the	DET
gujaf-258	83	9	secondary	secondary	ADJ
gujaf-258	83	10	data	datum	NOUN
gujaf-258	83	11	extracted	extract	VERB
gujaf-258	83	12	from	from	ADP
gujaf-258	83	13	the	the	DET
gujaf-258	83	14	annual	annual	ADJ
gujaf-258	83	15	audited	audit	VERB
gujaf-258	83	16	financial	financial	ADJ
gujaf-258	83	17	statement	statement	NOUN
gujaf-258	83	18	of	of	ADP
gujaf-258	83	19	the	the	DET
gujaf-258	83	20	banks	bank	NOUN
gujaf-258	83	21	,	,	PUNCT
gujaf-258	83	22	using	use	VERB
gujaf-258	83	23	logistic	logistic	ADJ
gujaf-258	83	24	regression	regression	NOUN
gujaf-258	83	25	technique	technique	NOUN
gujaf-258	83	26	,	,	PUNCT
gujaf-258	83	27	based	base	VERB
gujaf-258	83	28	on	on	ADP
gujaf-258	83	29	multi	multi	ADJ
gujaf-258	83	30	discriminant	discriminant	ADJ
gujaf-258	83	31	analysis	analysis	NOUN
gujaf-258	83	32	approach	approach	NOUN
gujaf-258	83	33	of	of	ADP
gujaf-258	83	34	a	a	DET
gujaf-258	83	35	modified	modify	VERB
gujaf-258	83	36	althman	althman	NOUN
gujaf-258	83	37	z	z	PROPN
gujaf-258	83	38	score	score	NOUN
gujaf-258	83	39	model	model	NOUN
gujaf-258	83	40	.	.	PUNCT
gujaf-258	84	1	the	the	DET
gujaf-258	84	2	result	result	NOUN
gujaf-258	84	3	depicted	depict	VERB
gujaf-258	84	4	that	that	PRON
gujaf-258	84	5	ceo	ceo	NOUN
gujaf-258	84	6	age	age	NOUN
gujaf-258	84	7	,	,	PUNCT
gujaf-258	84	8	ceo	ceo	NOUN
gujaf-258	84	9	gender	gender	NOUN
gujaf-258	84	10	and	and	CCONJ
gujaf-258	84	11	risk	risk	NOUN
gujaf-258	84	12	committee	committee	NOUN
gujaf-258	84	13	gender	gender	NOUN
gujaf-258	84	14	significantly	significantly	ADV
gujaf-258	84	15	influence	influence	VERB
gujaf-258	84	16	financial	financial	ADJ
gujaf-258	84	17	distress	distress	NOUN
gujaf-258	84	18	likelihood	likelihood	NOUN
gujaf-258	84	19	negatively	negatively	ADV
gujaf-258	84	20	.	.	PUNCT
gujaf-258	85	1	furthermore	furthermore	ADV
gujaf-258	85	2	,	,	PUNCT
gujaf-258	85	3	risk	risk	NOUN
gujaf-258	85	4	committee	committee	NOUN
gujaf-258	85	5	gender	gender	NOUN
gujaf-258	85	6	significantly	significantly	ADV
gujaf-258	85	7	moderated	moderate	VERB
gujaf-258	85	8	the	the	DET
gujaf-258	85	9	effect	effect	NOUN
gujaf-258	85	10	of	of	ADP
gujaf-258	85	11	ceo	ceo	NOUN
gujaf-258	85	12	age	age	NOUN
gujaf-258	85	13	and	and	CCONJ
gujaf-258	85	14	gender	gender	NOUN
gujaf-258	85	15	on	on	ADP
gujaf-258	85	16	financial	financial	ADJ
gujaf-258	85	17	distress	distress	NOUN
gujaf-258	85	18	likelihood	likelihood	NOUN
gujaf-258	85	19	.	.	PUNCT
gujaf-258	86	1	thus	thus	ADV
gujaf-258	86	2	,	,	PUNCT
gujaf-258	86	3	it	it	PRON
gujaf-258	86	4	is	be	AUX
gujaf-258	86	5	recommended	recommend	VERB
gujaf-258	86	6	that	that	SCONJ
gujaf-258	86	7	the	the	DET
gujaf-258	86	8	board	board	NOUN
gujaf-258	86	9	of	of	ADP
gujaf-258	86	10	the	the	DET
gujaf-258	86	11	deposit	deposit	NOUN
gujaf-258	86	12	money	money	NOUN
gujaf-258	86	13	banks	bank	NOUN
gujaf-258	86	14	in	in	ADP
gujaf-258	86	15	nigeria	nigeria	PROPN
gujaf-258	86	16	should	should	AUX
gujaf-258	86	17	initiate	initiate	VERB
gujaf-258	86	18	policy	policy	NOUN
gujaf-258	86	19	that	that	PRON
gujaf-258	86	20	will	will	AUX
gujaf-258	86	21	specifically	specifically	ADV
gujaf-258	86	22	;	;	PUNCT
gujaf-258	86	23	consider	consider	VERB
gujaf-258	86	24	average	average	ADJ
gujaf-258	86	25	aged	aged	ADJ
gujaf-258	86	26	bracket	bracket	NOUN
gujaf-258	86	27	or	or	CCONJ
gujaf-258	86	28	young	young	ADJ
gujaf-258	86	29	people	people	NOUN
gujaf-258	86	30	in	in	ADP
gujaf-258	86	31	managing	manage	VERB
gujaf-258	86	32	the	the	DET
gujaf-258	86	33	affairs	affair	NOUN
gujaf-258	86	34	of	of	ADP
gujaf-258	86	35	their	their	PRON
gujaf-258	86	36	banks	bank	NOUN
gujaf-258	86	37	,	,	PUNCT
gujaf-258	86	38	which	which	PRON
gujaf-258	86	39	by	by	ADP
gujaf-258	86	40	implication	implication	NOUN
gujaf-258	86	41	will	will	AUX
gujaf-258	86	42	increase	increase	VERB
gujaf-258	86	43	the	the	DET
gujaf-258	86	44	survival	survival	NOUN
gujaf-258	86	45	tendency	tendency	NOUN
gujaf-258	86	46	of	of	ADP
gujaf-258	86	47	the	the	DET
gujaf-258	86	48	listed	list	VERB
gujaf-258	86	49	deposit	deposit	NOUN
gujaf-258	86	50	money	money	NOUN
gujaf-258	86	51	banks	bank	NOUN
gujaf-258	86	52	in	in	ADP
gujaf-258	86	53	nigeria	nigeria	PROPN
gujaf-258	86	54	.	.	PUNCT
gujaf-258	87	1	on	on	ADP
gujaf-258	87	2	the	the	DET
gujaf-258	87	3	hand	hand	NOUN
gujaf-258	87	4	,	,	PUNCT
gujaf-258	87	5	the	the	DET
gujaf-258	87	6	mailto:idrisu02@gmail.com	mailto:idrisu02@gmail.com	PROPN
gujaf-258	87	7	doi	doi	PROPN
gujaf-258	87	8	:	:	PUNCT
gujaf-258	87	9	https://doi.org/10.57233/gujaf.v4i2.15	https://doi.org/10.57233/gujaf.v4i2.15	NOUN
gujaf-258	87	10	255	255	NUM
gujaf-258	87	11	board	board	NOUN
gujaf-258	87	12	of	of	ADP
gujaf-258	87	13	the	the	DET
gujaf-258	87	14	listed	list	VERB
gujaf-258	87	15	deposit	deposit	NOUN
gujaf-258	87	16	money	money	NOUN
gujaf-258	87	17	banks	bank	NOUN
gujaf-258	87	18	should	should	AUX
gujaf-258	87	19	also	also	ADV
gujaf-258	87	20	,	,	PUNCT
gujaf-258	87	21	give	give	VERB
gujaf-258	87	22	priority	priority	NOUN
gujaf-258	87	23	to	to	ADP
gujaf-258	87	24	female	female	ADJ
gujaf-258	87	25	in	in	ADP
gujaf-258	87	26	carrying	carry	VERB
gujaf-258	87	27	out	out	ADP
gujaf-258	87	28	the	the	DET
gujaf-258	87	29	affairs	affair	NOUN
gujaf-258	87	30	of	of	ADP
gujaf-258	87	31	the	the	DET
gujaf-258	87	32	banks	bank	NOUN
gujaf-258	87	33	particularly	particularly	ADV
gujaf-258	87	34	at	at	ADP
gujaf-258	87	35	the	the	DET
gujaf-258	87	36	top	top	ADV
gujaf-258	87	37	-	-	PUNCT
gujaf-258	87	38	ranking	rank	VERB
gujaf-258	87	39	management	management	NOUN
gujaf-258	87	40	positions	position	NOUN
gujaf-258	87	41	considering	consider	VERB
gujaf-258	87	42	their	their	PRON
gujaf-258	87	43	risk	risk	NOUN
gujaf-258	87	44	appetite	appetite	NOUN
gujaf-258	87	45	on	on	ADP
gujaf-258	87	46	financial	financial	ADJ
gujaf-258	87	47	management	management	NOUN
gujaf-258	87	48	.	.	PUNCT
gujaf-258	88	1	this	this	PRON
gujaf-258	88	2	will	will	AUX
gujaf-258	88	3	go	go	VERB
gujaf-258	88	4	a	a	DET
gujaf-258	88	5	long	long	ADJ
gujaf-258	88	6	way	way	NOUN
gujaf-258	88	7	in	in	ADP
gujaf-258	88	8	reducing	reduce	VERB
gujaf-258	88	9	the	the	DET
gujaf-258	88	10	rate	rate	NOUN
gujaf-258	88	11	or	or	CCONJ
gujaf-258	88	12	tendency	tendency	NOUN
gujaf-258	88	13	for	for	ADP
gujaf-258	88	14	financial	financial	ADJ
gujaf-258	88	15	distress	distress	NOUN
gujaf-258	88	16	among	among	ADP
gujaf-258	88	17	the	the	DET
gujaf-258	88	18	listed	list	VERB
gujaf-258	88	19	deposit	deposit	NOUN
gujaf-258	88	20	money	money	NOUN
gujaf-258	88	21	banks	bank	NOUN
gujaf-258	88	22	in	in	ADP
gujaf-258	88	23	nigeria	nigeria	PROPN
gujaf-258	88	24	.	.	PUNCT
gujaf-258	89	1	keywords	keyword	NOUN
gujaf-258	89	2	:	:	PUNCT
gujaf-258	89	3	ceo	ceo	NOUN
gujaf-258	89	4	age	age	NOUN
gujaf-258	89	5	,	,	PUNCT
gujaf-258	89	6	gender	gender	NOUN
gujaf-258	89	7	,	,	PUNCT
gujaf-258	89	8	risk	risk	NOUN
gujaf-258	89	9	committee	committee	NOUN
gujaf-258	89	10	gender	gender	NOUN
gujaf-258	89	11	,	,	PUNCT
gujaf-258	89	12	financial	financial	ADJ
gujaf-258	89	13	distress	distress	NOUN
gujaf-258	89	14	likelihood	likelihood	NOUN
gujaf-258	89	15	1	1	NUM
gujaf-258	89	16	.	.	X
gujaf-258	90	1	introduction	introduction	NOUN
gujaf-258	90	2	it	it	PRON
gujaf-258	90	3	is	be	AUX
gujaf-258	90	4	imperative	imperative	ADJ
gujaf-258	90	5	to	to	PART
gujaf-258	90	6	note	note	VERB
gujaf-258	90	7	that	that	SCONJ
gujaf-258	90	8	the	the	DET
gujaf-258	90	9	survival	survival	NOUN
gujaf-258	90	10	and	and	CCONJ
gujaf-258	90	11	growth	growth	NOUN
gujaf-258	90	12	of	of	ADP
gujaf-258	90	13	an	an	DET
gujaf-258	90	14	organization	organization	NOUN
gujaf-258	90	15	will	will	AUX
gujaf-258	90	16	certainly	certainly	ADV
gujaf-258	90	17	be	be	AUX
gujaf-258	90	18	considered	consider	VERB
gujaf-258	90	19	as	as	ADP
gujaf-258	90	20	part	part	NOUN
gujaf-258	90	21	of	of	ADP
gujaf-258	90	22	major	major	ADJ
gujaf-258	90	23	concern	concern	NOUN
gujaf-258	90	24	of	of	ADP
gujaf-258	90	25	the	the	DET
gujaf-258	90	26	organizations	organization	NOUN
gujaf-258	90	27	’	'	PUNCT
gujaf-258	90	28	stakeholders	stakeholder	NOUN
gujaf-258	90	29	.	.	PUNCT
gujaf-258	91	1	in	in	ADP
gujaf-258	91	2	that	that	DET
gujaf-258	91	3	regard	regard	NOUN
gujaf-258	91	4	,	,	PUNCT
gujaf-258	91	5	the	the	DET
gujaf-258	91	6	management	management	NOUN
gujaf-258	91	7	deemed	deem	VERB
gujaf-258	91	8	it	it	PRON
gujaf-258	91	9	necessary	necessary	ADJ
gujaf-258	91	10	to	to	PART
gujaf-258	91	11	protect	protect	VERB
gujaf-258	91	12	their	their	PRON
gujaf-258	91	13	organization	organization	NOUN
gujaf-258	91	14	against	against	ADP
gujaf-258	91	15	financial	financial	ADJ
gujaf-258	91	16	distress	distress	NOUN
gujaf-258	91	17	through	through	ADP
gujaf-258	91	18	coherent	coherent	ADJ
gujaf-258	91	19	and	and	CCONJ
gujaf-258	91	20	integrated	integrated	ADJ
gujaf-258	91	21	management	management	NOUN
gujaf-258	91	22	policy	policy	NOUN
gujaf-258	91	23	for	for	ADP
gujaf-258	91	24	effective	effective	ADJ
gujaf-258	91	25	decision	decision	NOUN
gujaf-258	91	26	making	making	NOUN
gujaf-258	91	27	.	.	PUNCT
gujaf-258	92	1	although	although	SCONJ
gujaf-258	92	2	,	,	PUNCT
gujaf-258	92	3	enyew	enyew	PROPN
gujaf-258	92	4	et	et	PROPN
gujaf-258	92	5	al	al	PROPN
gujaf-258	92	6	.	.	PROPN
gujaf-258	92	7	,	,	PUNCT
gujaf-258	92	8	(	(	PUNCT
gujaf-258	92	9	2019)viewed	2019)viewed	NUM
gujaf-258	92	10	financial	financial	ADJ
gujaf-258	92	11	distress	distress	NOUN
gujaf-258	92	12	as	as	ADP
gujaf-258	92	13	a	a	DET
gujaf-258	92	14	circumstance	circumstance	NOUN
gujaf-258	92	15	that	that	PRON
gujaf-258	92	16	an	an	DET
gujaf-258	92	17	entity	entity	NOUN
gujaf-258	92	18	can	can	AUX
gujaf-258	92	19	not	not	PART
gujaf-258	92	20	settle	settle	VERB
gujaf-258	92	21	its	its	PRON
gujaf-258	92	22	creditors	creditor	NOUN
gujaf-258	92	23	’	'	PUNCT
gujaf-258	92	24	debt	debt	NOUN
gujaf-258	92	25	obligations	obligation	NOUN
gujaf-258	92	26	which	which	PRON
gujaf-258	92	27	in	in	ADP
gujaf-258	92	28	turn	turn	NOUN
gujaf-258	92	29	leading	lead	VERB
gujaf-258	92	30	to	to	ADP
gujaf-258	92	31	bankruptcy	bankruptcy	NOUN
gujaf-258	92	32	or	or	CCONJ
gujaf-258	92	33	restructuring	restructuring	NOUN
gujaf-258	92	34	.	.	PUNCT
gujaf-258	93	1	other	other	ADJ
gujaf-258	93	2	scholars	scholar	NOUN
gujaf-258	93	3	like	like	ADP
gujaf-258	93	4	miglani	miglani	NOUN
gujaf-258	93	5	and	and	CCONJ
gujaf-258	93	6	ahmed	ahmed	PROPN
gujaf-258	93	7	(	(	PUNCT
gujaf-258	93	8	2020	2020	NUM
gujaf-258	93	9	)	)	PUNCT
gujaf-258	93	10	posited	posit	VERB
gujaf-258	93	11	and	and	CCONJ
gujaf-258	93	12	considered	consider	VERB
gujaf-258	93	13	financial	financial	ADJ
gujaf-258	93	14	distress	distress	NOUN
gujaf-258	93	15	as	as	ADP
gujaf-258	93	16	financial	financial	ADJ
gujaf-258	93	17	turnaround	turnaround	NOUN
gujaf-258	93	18	while	while	NOUN
gujaf-258	93	19	,	,	PUNCT
gujaf-258	93	20	examining	examine	VERB
gujaf-258	93	21	the	the	DET
gujaf-258	93	22	relationship	relationship	NOUN
gujaf-258	93	23	between	between	ADP
gujaf-258	93	24	corporate	corporate	ADJ
gujaf-258	93	25	governance	governance	NOUN
gujaf-258	93	26	and	and	CCONJ
gujaf-258	93	27	financial	financial	ADJ
gujaf-258	93	28	distress	distress	NOUN
gujaf-258	93	29	.	.	PUNCT
gujaf-258	94	1	nevertheless	nevertheless	ADV
gujaf-258	94	2	,	,	PUNCT
gujaf-258	94	3	financial	financial	ADJ
gujaf-258	94	4	distress	distress	NOUN
gujaf-258	94	5	can	can	AUX
gujaf-258	94	6	be	be	AUX
gujaf-258	94	7	attributed	attribute	VERB
gujaf-258	94	8	to	to	ADP
gujaf-258	94	9	various	various	ADJ
gujaf-258	94	10	issues	issue	NOUN
gujaf-258	94	11	associated	associate	VERB
gujaf-258	94	12	to	to	ADP
gujaf-258	94	13	some	some	DET
gujaf-258	94	14	micro	micro	ADJ
gujaf-258	94	15	and	and	CCONJ
gujaf-258	94	16	macro	macro	ADJ
gujaf-258	94	17	-	-	ADJ
gujaf-258	94	18	economic	economic	ADJ
gujaf-258	94	19	factors	factor	NOUN
gujaf-258	94	20	in	in	ADP
gujaf-258	94	21	an	an	DET
gujaf-258	94	22	ordinary	ordinary	ADJ
gujaf-258	94	23	business	business	NOUN
gujaf-258	94	24	operation(egbo	operation(egbo	PROPN
gujaf-258	94	25	,	,	PUNCT
gujaf-258	94	26	2012	2012	NUM
gujaf-258	94	27	)	)	PUNCT
gujaf-258	94	28	.	.	PUNCT
gujaf-258	95	1	but	but	CCONJ
gujaf-258	95	2	,	,	PUNCT
gujaf-258	95	3	rono(2018	rono(2018	NOUN
gujaf-258	95	4	)	)	PUNCT
gujaf-258	95	5	simply	simply	ADV
gujaf-258	95	6	attributed	attribute	VERB
gujaf-258	95	7	corporate	corporate	ADJ
gujaf-258	95	8	financial	financial	ADJ
gujaf-258	95	9	distress	distress	NOUN
gujaf-258	95	10	to	to	ADP
gujaf-258	95	11	the	the	DET
gujaf-258	95	12	corporate	corporate	ADJ
gujaf-258	95	13	governance	governance	NOUN
gujaf-258	95	14	mechanism	mechanism	NOUN
gujaf-258	95	15	failure	failure	NOUN
gujaf-258	95	16	to	to	PART
gujaf-258	95	17	achieve	achieve	VERB
gujaf-258	95	18	the	the	DET
gujaf-258	95	19	targeted	target	VERB
gujaf-258	95	20	objective	objective	NOUN
gujaf-258	95	21	of	of	ADP
gujaf-258	95	22	the	the	DET
gujaf-258	95	23	business	business	NOUN
gujaf-258	95	24	long	long	ADJ
gujaf-258	95	25	and	and	CCONJ
gujaf-258	95	26	short	short	ADJ
gujaf-258	95	27	term	term	NOUN
gujaf-258	95	28	objective	objective	NOUN
gujaf-258	95	29	on	on	ADP
gujaf-258	95	30	part	part	NOUN
gujaf-258	95	31	of	of	ADP
gujaf-258	95	32	ceo	ceo	NOUN
gujaf-258	95	33	.	.	PUNCT
gujaf-258	96	1	accordingly	accordingly	ADV
gujaf-258	96	2	,	,	PUNCT
gujaf-258	96	3	some	some	DET
gujaf-258	96	4	scholars	scholar	NOUN
gujaf-258	96	5	like	like	VERB
gujaf-258	96	6	,	,	PUNCT
gujaf-258	96	7	(	(	PUNCT
gujaf-258	96	8	brigham	brigham	PROPN
gujaf-258	96	9	&	&	CCONJ
gujaf-258	96	10	gapenski	gapenski	PROPN
gujaf-258	96	11	,	,	PUNCT
gujaf-258	96	12	1994	1994	NUM
gujaf-258	96	13	;	;	PUNCT
gujaf-258	96	14	outecheva	outecheva	VERB
gujaf-258	96	15	,	,	PUNCT
gujaf-258	96	16	2007	2007	NUM
gujaf-258	96	17	;	;	PUNCT
gujaf-258	96	18	kazemian	kazemian	PROPN
gujaf-258	96	19	et	et	PROPN
gujaf-258	96	20	al	al	PROPN
gujaf-258	96	21	.	.	PROPN
gujaf-258	96	22	,	,	PUNCT
gujaf-258	96	23	2017	2017	NUM
gujaf-258	96	24	;	;	PUNCT
gujaf-258	96	25	khan	khan	PROPN
gujaf-258	96	26	et	et	PROPN
gujaf-258	96	27	al	al	PROPN
gujaf-258	96	28	.	.	PROPN
gujaf-258	96	29	,	,	PUNCT
gujaf-258	96	30	2020	2020	NUM
gujaf-258	96	31	;	;	PUNCT
gujaf-258	96	32	sunday	sunday	PROPN
gujaf-258	96	33	&	&	CCONJ
gujaf-258	96	34	innocent	innocent	ADJ
gujaf-258	96	35	,	,	PUNCT
gujaf-258	96	36	2021	2021	NUM
gujaf-258	96	37	)	)	PUNCT
gujaf-258	96	38	among	among	ADP
gujaf-258	96	39	others	other	NOUN
gujaf-258	96	40	,	,	PUNCT
gujaf-258	96	41	attempted	attempt	VERB
gujaf-258	96	42	to	to	PART
gujaf-258	96	43	predict	predict	VERB
gujaf-258	96	44	the	the	DET
gujaf-258	96	45	financial	financial	ADJ
gujaf-258	96	46	distress	distress	NOUN
gujaf-258	96	47	likelihood	likelihood	NOUN
gujaf-258	96	48	of	of	ADP
gujaf-258	96	49	some	some	DET
gujaf-258	96	50	organizations	organization	NOUN
gujaf-258	96	51	from	from	ADP
gujaf-258	96	52	various	various	ADJ
gujaf-258	96	53	sector	sector	NOUN
gujaf-258	96	54	of	of	ADP
gujaf-258	96	55	different	different	ADJ
gujaf-258	96	56	environment	environment	NOUN
gujaf-258	96	57	using	use	VERB
gujaf-258	96	58	different	different	ADJ
gujaf-258	96	59	models	model	NOUN
gujaf-258	96	60	and	and	CCONJ
gujaf-258	96	61	approach	approach	NOUN
gujaf-258	96	62	.	.	PUNCT
gujaf-258	97	1	similarly	similarly	ADV
gujaf-258	97	2	,	,	PUNCT
gujaf-258	97	3	the	the	DET
gujaf-258	97	4	banking	banking	NOUN
gujaf-258	97	5	industry	industry	NOUN
gujaf-258	97	6	like	like	ADP
gujaf-258	97	7	any	any	DET
gujaf-258	97	8	other	other	ADJ
gujaf-258	97	9	industry	industry	NOUN
gujaf-258	97	10	experiences	experience	VERB
gujaf-258	97	11	serious	serious	ADJ
gujaf-258	97	12	financial	financial	ADJ
gujaf-258	97	13	distress	distress	NOUN
gujaf-258	97	14	over	over	ADP
gujaf-258	97	15	few	few	ADJ
gujaf-258	97	16	decades	decade	NOUN
gujaf-258	97	17	particularly	particularly	ADV
gujaf-258	97	18	in	in	ADP
gujaf-258	97	19	nigeria	nigeria	PRON
gujaf-258	97	20	.	.	PUNCT
gujaf-258	98	1	hence	hence	ADV
gujaf-258	98	2	,	,	PUNCT
gujaf-258	98	3	considering	consider	VERB
gujaf-258	98	4	the	the	DET
gujaf-258	98	5	significant	significant	ADJ
gujaf-258	98	6	role	role	NOUN
gujaf-258	98	7	and	and	CCONJ
gujaf-258	98	8	contribution	contribution	NOUN
gujaf-258	98	9	of	of	ADP
gujaf-258	98	10	banks	bank	NOUN
gujaf-258	98	11	to	to	ADP
gujaf-258	98	12	the	the	DET
gujaf-258	98	13	nation	nation	NOUN
gujaf-258	98	14	‘s	‘s	PART
gujaf-258	98	15	economic	economic	ADJ
gujaf-258	98	16	growth	growth	NOUN
gujaf-258	98	17	and	and	CCONJ
gujaf-258	98	18	development	development	NOUN
gujaf-258	98	19	,	,	PUNCT
gujaf-258	98	20	nigerian	nigerian	ADJ
gujaf-258	98	21	government	government	NOUN
gujaf-258	98	22	have	have	AUX
gujaf-258	98	23	deemed	deem	VERB
gujaf-258	98	24	it	it	PRON
gujaf-258	98	25	necessary	necessary	ADJ
gujaf-258	98	26	to	to	PART
gujaf-258	98	27	safeguard	safeguard	VERB
gujaf-258	98	28	the	the	DET
gujaf-258	98	29	banking	banking	NOUN
gujaf-258	98	30	operation	operation	NOUN
gujaf-258	98	31	through	through	ADP
gujaf-258	98	32	the	the	DET
gujaf-258	98	33	regulatory	regulatory	ADJ
gujaf-258	98	34	bodies	body	NOUN
gujaf-258	98	35	of	of	ADP
gujaf-258	98	36	the	the	DET
gujaf-258	98	37	banks	bank	NOUN
gujaf-258	98	38	such	such	ADJ
gujaf-258	98	39	as	as	ADP
gujaf-258	98	40	central	central	ADJ
gujaf-258	98	41	bank	bank	PROPN
gujaf-258	98	42	of	of	ADP
gujaf-258	98	43	nigeria	nigeria	PROPN
gujaf-258	98	44	(	(	PUNCT
gujaf-258	98	45	cbn	cbn	PROPN
gujaf-258	98	46	)	)	PUNCT
gujaf-258	98	47	,	,	PUNCT
gujaf-258	98	48	nigerian	nigerian	ADJ
gujaf-258	98	49	deposit	deposit	NOUN
gujaf-258	98	50	insurance	insurance	NOUN
gujaf-258	98	51	corporation	corporation	NOUN
gujaf-258	98	52	(	(	PUNCT
gujaf-258	98	53	ndic	ndic	ADJ
gujaf-258	98	54	)	)	PUNCT
gujaf-258	98	55	,	,	PUNCT
gujaf-258	98	56	security	security	NOUN
gujaf-258	98	57	exchange	exchange	NOUN
gujaf-258	98	58	commission	commission	PROPN
gujaf-258	98	59	(	(	PUNCT
gujaf-258	98	60	sec	sec	PROPN
gujaf-258	98	61	)	)	PUNCT
gujaf-258	98	62	etc	etc	X
gujaf-258	98	63	.	.	X
gujaf-258	99	1	it	it	PRON
gujaf-258	99	2	is	be	AUX
gujaf-258	99	3	pertinent	pertinent	ADJ
gujaf-258	99	4	that	that	SCONJ
gujaf-258	99	5	series	series	NOUN
gujaf-258	99	6	of	of	ADP
gujaf-258	99	7	policy	policy	NOUN
gujaf-258	99	8	reformation	reformation	NOUN
gujaf-258	99	9	were	be	AUX
gujaf-258	99	10	initiated	initiate	VERB
gujaf-258	99	11	as	as	ADP
gujaf-258	99	12	part	part	NOUN
gujaf-258	99	13	of	of	ADP
gujaf-258	99	14	the	the	DET
gujaf-258	99	15	government	government	NOUN
gujaf-258	99	16	effort	effort	NOUN
gujaf-258	99	17	to	to	PART
gujaf-258	99	18	restructure	restructure	VERB
gujaf-258	99	19	and	and	CCONJ
gujaf-258	99	20	also	also	ADV
gujaf-258	99	21	revitalize	revitalize	VERB
gujaf-258	99	22	the	the	DET
gujaf-258	99	23	general	general	ADJ
gujaf-258	99	24	financial	financial	ADJ
gujaf-258	99	25	institutions	institution	NOUN
gujaf-258	99	26	in	in	ADP
gujaf-258	99	27	nigeria	nigeria	PROPN
gujaf-258	99	28	.	.	PUNCT
gujaf-258	100	1	therefore	therefore	ADV
gujaf-258	100	2	,	,	PUNCT
gujaf-258	100	3	one	one	NUM
gujaf-258	100	4	among	among	ADP
gujaf-258	100	5	the	the	DET
gujaf-258	100	6	major	major	ADJ
gujaf-258	100	7	contribution	contribution	NOUN
gujaf-258	100	8	of	of	ADP
gujaf-258	100	9	the	the	DET
gujaf-258	100	10	government	government	NOUN
gujaf-258	100	11	was	be	AUX
gujaf-258	100	12	the	the	DET
gujaf-258	100	13	recapitalization	recapitalization	NOUN
gujaf-258	100	14	policy	policy	NOUN
gujaf-258	100	15	of	of	ADP
gujaf-258	100	16	banks	bank	NOUN
gujaf-258	100	17	in	in	ADP
gujaf-258	100	18	year	year	NOUN
gujaf-258	100	19	2004	2004	NUM
gujaf-258	100	20	.	.	PUNCT
gujaf-258	101	1	the	the	DET
gujaf-258	101	2	recapitalization	recapitalization	NOUN
gujaf-258	101	3	policy	policy	NOUN
gujaf-258	101	4	has	have	AUX
gujaf-258	101	5	256	256	NUM
gujaf-258	101	6	attributed	attribute	VERB
gujaf-258	101	7	to	to	ADP
gujaf-258	101	8	consolidation	consolidation	NOUN
gujaf-258	101	9	or	or	CCONJ
gujaf-258	101	10	merger	merger	NOUN
gujaf-258	101	11	and	and	CCONJ
gujaf-258	101	12	acquisition	acquisition	NOUN
gujaf-258	101	13	exercise	exercise	NOUN
gujaf-258	101	14	among	among	ADP
gujaf-258	101	15	banks	bank	NOUN
gujaf-258	101	16	from	from	ADP
gujaf-258	101	17	68	68	NUM
gujaf-258	101	18	to	to	PART
gujaf-258	101	19	25	25	NUM
gujaf-258	101	20	where	where	SCONJ
gujaf-258	101	21	the	the	DET
gujaf-258	101	22	surviving	survive	VERB
gujaf-258	101	23	banks	bank	NOUN
gujaf-258	101	24	extended	extend	VERB
gujaf-258	101	25	their	their	PRON
gujaf-258	101	26	branches	branch	NOUN
gujaf-258	101	27	in	in	ADP
gujaf-258	101	28	year	year	NOUN
gujaf-258	101	29	2005	2005	NUM
gujaf-258	101	30	from	from	ADP
gujaf-258	101	31	2,900	2,900	NUM
gujaf-258	101	32	to	to	ADP
gujaf-258	101	33	5,500	5,500	NUM
gujaf-258	101	34	in	in	ADP
gujaf-258	101	35	mid	mid	PROPN
gujaf-258	101	36	of	of	ADP
gujaf-258	101	37	year	year	NOUN
gujaf-258	101	38	2009	2009	NUM
gujaf-258	101	39	respectively	respectively	ADV
gujaf-258	101	40	.	.	PUNCT
gujaf-258	102	1	recall	recall	VERB
gujaf-258	102	2	that	that	SCONJ
gujaf-258	102	3	the	the	DET
gujaf-258	102	4	recapitalization	recapitalization	NOUN
gujaf-258	102	5	of	of	ADP
gujaf-258	102	6	the	the	DET
gujaf-258	102	7	banks	bank	NOUN
gujaf-258	102	8	was	be	AUX
gujaf-258	102	9	made	make	VERB
gujaf-258	102	10	to	to	PART
gujaf-258	102	11	address	address	VERB
gujaf-258	102	12	the	the	DET
gujaf-258	102	13	persistence	persistence	NOUN
gujaf-258	102	14	corporate	corporate	ADJ
gujaf-258	102	15	financial	financial	ADJ
gujaf-258	102	16	distress	distress	NOUN
gujaf-258	102	17	around	around	ADP
gujaf-258	102	18	the	the	DET
gujaf-258	102	19	banking	banking	NOUN
gujaf-258	102	20	industry	industry	NOUN
gujaf-258	102	21	which	which	PRON
gujaf-258	102	22	were	be	AUX
gujaf-258	102	23	seen	see	VERB
gujaf-258	102	24	to	to	PART
gujaf-258	102	25	be	be	AUX
gujaf-258	102	26	emanated	emanate	VERB
gujaf-258	102	27	from	from	ADP
gujaf-258	102	28	numerous	numerous	ADJ
gujaf-258	102	29	ranges	range	NOUN
gujaf-258	102	30	of	of	ADP
gujaf-258	102	31	issues	issue	NOUN
gujaf-258	102	32	surrounding	surround	VERB
gujaf-258	102	33	the	the	DET
gujaf-258	102	34	banking	banking	NOUN
gujaf-258	102	35	operations	operation	NOUN
gujaf-258	102	36	in	in	ADP
gujaf-258	102	37	the	the	DET
gujaf-258	102	38	country	country	NOUN
gujaf-258	102	39	such	such	ADJ
gujaf-258	102	40	as	as	ADP
gujaf-258	102	41	;	;	PUNCT
gujaf-258	102	42	poor	poor	ADJ
gujaf-258	102	43	corporate	corporate	ADJ
gujaf-258	102	44	governance	governance	NOUN
gujaf-258	102	45	,	,	PUNCT
gujaf-258	102	46	poor	poor	ADJ
gujaf-258	102	47	asset	asset	NOUN
gujaf-258	102	48	quality	quality	NOUN
gujaf-258	102	49	,	,	PUNCT
gujaf-258	102	50	inaccurate	inaccurate	ADJ
gujaf-258	102	51	reporting	reporting	NOUN
gujaf-258	102	52	and	and	CCONJ
gujaf-258	102	53	none	none	NOUN
gujaf-258	102	54	-	-	PUNCT
gujaf-258	102	55	compliance	compliance	NOUN
gujaf-258	102	56	with	with	ADP
gujaf-258	102	57	regulatory	regulatory	ADJ
gujaf-258	102	58	requirements	requirement	NOUN
gujaf-258	102	59	,	,	PUNCT
gujaf-258	102	60	falling	fall	VERB
gujaf-258	102	61	ethics	ethic	NOUN
gujaf-258	102	62	and	and	CCONJ
gujaf-258	102	63	demarketing	demarketing	NOUN
gujaf-258	102	64	of	of	ADP
gujaf-258	102	65	other	other	ADJ
gujaf-258	102	66	banks	bank	NOUN
gujaf-258	102	67	in	in	ADP
gujaf-258	102	68	the	the	DET
gujaf-258	102	69	industry	industry	NOUN
gujaf-258	102	70	,	,	PUNCT
gujaf-258	102	71	gross	gross	ADJ
gujaf-258	102	72	insider	insider	NOUN
gujaf-258	102	73	abuses	abuse	NOUN
gujaf-258	102	74	resulting	result	VERB
gujaf-258	102	75	in	in	ADP
gujaf-258	102	76	huge	huge	ADJ
gujaf-258	102	77	nonperforming	nonperforme	VERB
gujaf-258	102	78	insider	insider	NOUN
gujaf-258	102	79	related	relate	VERB
gujaf-258	102	80	credits	credit	NOUN
gujaf-258	102	81	,	,	PUNCT
gujaf-258	102	82	oligopolistic	oligopolistic	ADJ
gujaf-258	102	83	structure	structure	NOUN
gujaf-258	102	84	with	with	ADP
gujaf-258	102	85	10	10	NUM
gujaf-258	102	86	of	of	ADP
gujaf-258	102	87	the	the	DET
gujaf-258	102	88	89	89	NUM
gujaf-258	102	89	banks	bank	NOUN
gujaf-258	102	90	controlling	control	VERB
gujaf-258	102	91	more	more	ADJ
gujaf-258	102	92	than	than	ADP
gujaf-258	102	93	50	50	NUM
gujaf-258	102	94	per	per	ADP
gujaf-258	102	95	cent	cent	NOUN
gujaf-258	102	96	of	of	ADP
gujaf-258	102	97	the	the	DET
gujaf-258	102	98	industry	industry	NOUN
gujaf-258	102	99	assets	asset	NOUN
gujaf-258	102	100	and	and	CCONJ
gujaf-258	102	101	liabilities	liability	NOUN
gujaf-258	102	102	,	,	PUNCT
gujaf-258	102	103	lack	lack	NOUN
gujaf-258	102	104	of	of	ADP
gujaf-258	102	105	capacity	capacity	NOUN
gujaf-258	102	106	to	to	PART
gujaf-258	102	107	support	support	VERB
gujaf-258	102	108	the	the	DET
gujaf-258	102	109	real	real	ADJ
gujaf-258	102	110	sector	sector	NOUN
gujaf-258	102	111	of	of	ADP
gujaf-258	102	112	the	the	DET
gujaf-258	102	113	economy	economy	NOUN
gujaf-258	102	114	,	,	PUNCT
gujaf-258	102	115	and	and	CCONJ
gujaf-258	102	116	lack	lack	NOUN
gujaf-258	102	117	of	of	ADP
gujaf-258	102	118	competition	competition	NOUN
gujaf-258	102	119	by	by	ADP
gujaf-258	102	120	banks	bank	NOUN
gujaf-258	102	121	in	in	ADP
gujaf-258	102	122	savings	saving	NOUN
gujaf-258	102	123	mobilization	mobilization	NOUN
gujaf-258	102	124	to	to	PART
gujaf-258	102	125	boost	boost	VERB
gujaf-258	102	126	the	the	DET
gujaf-258	102	127	level	level	NOUN
gujaf-258	102	128	of	of	ADP
gujaf-258	102	129	deposits(sunusi	deposits(sunusi	PROPN
gujaf-258	102	130	,	,	PUNCT
gujaf-258	102	131	2010	2010	NUM
gujaf-258	102	132	)	)	PUNCT
gujaf-258	102	133	.	.	PUNCT
gujaf-258	103	1	although	although	SCONJ
gujaf-258	103	2	,	,	PUNCT
gujaf-258	103	3	recapitalization	recapitalization	NOUN
gujaf-258	103	4	policies	policy	NOUN
gujaf-258	103	5	of	of	ADP
gujaf-258	103	6	the	the	DET
gujaf-258	103	7	banks	bank	NOUN
gujaf-258	103	8	can	can	AUX
gujaf-258	103	9	not	not	PART
gujaf-258	103	10	guarantee	guarantee	VERB
gujaf-258	103	11	the	the	DET
gujaf-258	103	12	survival	survival	NOUN
gujaf-258	103	13	of	of	ADP
gujaf-258	103	14	the	the	DET
gujaf-258	103	15	banks	bank	NOUN
gujaf-258	103	16	particularly	particularly	ADV
gujaf-258	103	17	in	in	ADP
gujaf-258	103	18	situation	situation	NOUN
gujaf-258	103	19	where	where	SCONJ
gujaf-258	103	20	acquisition	acquisition	NOUN
gujaf-258	103	21	has	have	AUX
gujaf-258	103	22	taken	take	VERB
gujaf-258	103	23	place	place	NOUN
gujaf-258	103	24	between	between	ADP
gujaf-258	103	25	banks	bank	NOUN
gujaf-258	103	26	(	(	PUNCT
gujaf-258	103	27	hambrick	hambrick	PROPN
gujaf-258	103	28	,	,	PUNCT
gujaf-258	103	29	2014	2014	NUM
gujaf-258	103	30	)	)	PUNCT
gujaf-258	103	31	.	.	PUNCT
gujaf-258	104	1	at	at	ADP
gujaf-258	104	2	the	the	DET
gujaf-258	104	3	aftermath	aftermath	NOUN
gujaf-258	104	4	of	of	ADP
gujaf-258	104	5	economic	economic	ADJ
gujaf-258	104	6	meltdown	meltdown	NOUN
gujaf-258	104	7	cbn	cbn	PROPN
gujaf-258	104	8	and	and	CCONJ
gujaf-258	104	9	ndic	ndic	ADJ
gujaf-258	104	10	in	in	ADP
gujaf-258	104	11	june	june	PROPN
gujaf-258	104	12	2009	2009	NUM
gujaf-258	104	13	initiated	initiate	VERB
gujaf-258	104	14	an	an	DET
gujaf-258	104	15	exercise	exercise	NOUN
gujaf-258	104	16	towards	towards	ADP
gujaf-258	104	17	accessing	access	VERB
gujaf-258	104	18	the	the	DET
gujaf-258	104	19	financial	financial	ADJ
gujaf-258	104	20	well	well	NOUN
gujaf-258	104	21	-	-	PUNCT
gujaf-258	104	22	being	being	NOUN
gujaf-258	104	23	of	of	ADP
gujaf-258	104	24	24	24	NUM
gujaf-258	104	25	banks	bank	NOUN
gujaf-258	104	26	.	.	PUNCT
gujaf-258	105	1	9	9	NUM
gujaf-258	105	2	nine	nine	NUM
gujaf-258	105	3	out	out	ADP
gujaf-258	105	4	of	of	ADP
gujaf-258	105	5	the	the	DET
gujaf-258	105	6	25	25	NUM
gujaf-258	105	7	banks	bank	NOUN
gujaf-258	105	8	could	could	AUX
gujaf-258	105	9	not	not	PART
gujaf-258	105	10	meet	meet	VERB
gujaf-258	105	11	up	up	ADP
gujaf-258	105	12	with	with	ADP
gujaf-258	105	13	the	the	DET
gujaf-258	105	14	10	10	NUM
gujaf-258	105	15	%	%	NOUN
gujaf-258	105	16	minimum	minimum	NOUN
gujaf-258	105	17	capital	capital	NOUN
gujaf-258	105	18	adequacy	adequacy	NOUN
gujaf-258	105	19	ratio	ratio	NOUN
gujaf-258	105	20	,	,	PUNCT
gujaf-258	105	21	and	and	CCONJ
gujaf-258	105	22	25	25	NUM
gujaf-258	105	23	%	%	NOUN
gujaf-258	105	24	liquidity	liquidity	NOUN
gujaf-258	105	25	ratio	ratio	NOUN
gujaf-258	105	26	beside	beside	ADP
gujaf-258	105	27	the	the	DET
gujaf-258	105	28	higher	high	ADJ
gujaf-258	105	29	nonperforming	nonperforming	NOUN
gujaf-258	105	30	which	which	PRON
gujaf-258	105	31	led	lead	VERB
gujaf-258	105	32	to	to	ADP
gujaf-258	105	33	the	the	DET
gujaf-258	105	34	dismissal	dismissal	NOUN
gujaf-258	105	35	of	of	ADP
gujaf-258	105	36	their	their	PRON
gujaf-258	105	37	ceos	ceos	NOUN
gujaf-258	105	38	of	of	ADP
gujaf-258	105	39	the	the	DET
gujaf-258	105	40	banks	bank	NOUN
gujaf-258	105	41	(	(	PUNCT
gujaf-258	105	42	vanguard	vanguard	NOUN
gujaf-258	105	43	,	,	PUNCT
gujaf-258	105	44	2009).therefore	2009).therefore	NUM
gujaf-258	105	45	,	,	PUNCT
gujaf-258	105	46	in	in	ADP
gujaf-258	105	47	an	an	DET
gujaf-258	105	48	effort	effort	NOUN
gujaf-258	105	49	to	to	PART
gujaf-258	105	50	comply	comply	VERB
gujaf-258	105	51	with	with	ADP
gujaf-258	105	52	the	the	DET
gujaf-258	105	53	requirement	requirement	NOUN
gujaf-258	105	54	of	of	ADP
gujaf-258	105	55	the	the	DET
gujaf-258	105	56	financial	financial	ADJ
gujaf-258	105	57	policy	policy	NOUN
gujaf-258	105	58	and	and	CCONJ
gujaf-258	105	59	operational	operational	ADJ
gujaf-258	105	60	reforms	reform	NOUN
gujaf-258	105	61	,	,	PUNCT
gujaf-258	105	62	some	some	PRON
gujaf-258	105	63	of	of	ADP
gujaf-258	105	64	the	the	DET
gujaf-258	105	65	banks	bank	NOUN
gujaf-258	105	66	resorted	resort	VERB
gujaf-258	105	67	to	to	ADP
gujaf-258	105	68	merger	merger	NOUN
gujaf-258	105	69	and	and	CCONJ
gujaf-258	105	70	acquisition	acquisition	NOUN
gujaf-258	105	71	.	.	PUNCT
gujaf-258	106	1	for	for	ADP
gujaf-258	106	2	example	example	NOUN
gujaf-258	106	3	,	,	PUNCT
gujaf-258	106	4	(	(	PUNCT
gujaf-258	106	5	plantinum	plantinum	PROPN
gujaf-258	106	6	habib	habib	PROPN
gujaf-258	106	7	bank	bank	PROPN
gujaf-258	106	8	plc	plc	PROPN
gujaf-258	106	9	,	,	PUNCT
gujaf-258	106	10	africa	africa	PROPN
gujaf-258	106	11	bank	bank	PROPN
gujaf-258	106	12	and	and	CCONJ
gujaf-258	106	13	spring	spring	NOUN
gujaf-258	106	14	banks	banks	PROPN
gujaf-258	106	15	plc	plc	PROPN
gujaf-258	106	16	)	)	PUNCT
gujaf-258	106	17	were	be	AUX
gujaf-258	106	18	merged	merge	VERB
gujaf-258	106	19	to	to	PART
gujaf-258	106	20	form	form	VERB
gujaf-258	106	21	tier	tier	NOUN
gujaf-258	106	22	2	2	NUM
gujaf-258	106	23	capital	capital	NOUN
gujaf-258	106	24	and	and	CCONJ
gujaf-258	106	25	thereafter	thereafter	ADV
gujaf-258	106	26	nationalized	nationalize	VERB
gujaf-258	106	27	among	among	ADP
gujaf-258	106	28	others	other	NOUN
gujaf-258	106	29	.	.	PUNCT
gujaf-258	107	1	it	it	PRON
gujaf-258	107	2	was	be	AUX
gujaf-258	107	3	also	also	ADV
gujaf-258	107	4	reported	report	VERB
gujaf-258	107	5	how	how	SCONJ
gujaf-258	107	6	skye	skye	PROPN
gujaf-258	107	7	bank	bank	PROPN
gujaf-258	107	8	of	of	ADP
gujaf-258	107	9	nigeria	nigeria	PROPN
gujaf-258	107	10	plc	plc	PROPN
gujaf-258	107	11	was	be	AUX
gujaf-258	107	12	taken	take	VERB
gujaf-258	107	13	over	over	ADP
gujaf-258	107	14	by	by	ADP
gujaf-258	107	15	polaris	polaris	PROPN
gujaf-258	107	16	as	as	SCONJ
gujaf-258	107	17	initiated	initiate	VERB
gujaf-258	107	18	by	by	ADP
gujaf-258	107	19	the	the	DET
gujaf-258	107	20	cbn	cbn	PROPN
gujaf-258	107	21	,	,	PUNCT
gujaf-258	107	22	and	and	CCONJ
gujaf-258	107	23	subsequently	subsequently	ADV
gujaf-258	107	24	,	,	PUNCT
gujaf-258	107	25	diamond	diamond	PROPN
gujaf-258	107	26	bank	bank	PROPN
gujaf-258	107	27	of	of	ADP
gujaf-258	107	28	nigeria	nigeria	PROPN
gujaf-258	107	29	plc	plc	PROPN
gujaf-258	107	30	was	be	AUX
gujaf-258	107	31	merged	merge	VERB
gujaf-258	107	32	with	with	ADP
gujaf-258	107	33	access	access	NOUN
gujaf-258	107	34	bank	bank	PROPN
gujaf-258	107	35	of	of	ADP
gujaf-258	107	36	nigeria	nigeria	PROPN
gujaf-258	107	37	plc(punch	plc(punch	PROPN
gujaf-258	107	38	,	,	PUNCT
gujaf-258	107	39	2018&guardian	2018&guardian	NUM
gujaf-258	107	40	,	,	PUNCT
gujaf-258	107	41	2018	2018	NUM
gujaf-258	107	42	)	)	PUNCT
gujaf-258	107	43	.	.	PUNCT
gujaf-258	108	1	recently	recently	ADV
gujaf-258	108	2	,	,	PUNCT
gujaf-258	108	3	union	union	NOUN
gujaf-258	108	4	banks	bank	NOUN
gujaf-258	108	5	was	be	AUX
gujaf-258	108	6	reported	report	VERB
gujaf-258	108	7	to	to	PART
gujaf-258	108	8	be	be	AUX
gujaf-258	108	9	taken	take	VERB
gujaf-258	108	10	over	over	ADP
gujaf-258	108	11	by	by	ADP
gujaf-258	108	12	titan	titan	PROPN
gujaf-258	108	13	trust	trust	NOUN
gujaf-258	108	14	(	(	PUNCT
gujaf-258	108	15	premium	premium	NOUN
gujaf-258	108	16	time	time	NOUN
gujaf-258	108	17	,	,	PUNCT
gujaf-258	108	18	2022	2022	NUM
gujaf-258	108	19	)	)	PUNCT
gujaf-258	108	20	.	.	PUNCT
gujaf-258	109	1	nevertheless	nevertheless	ADV
gujaf-258	109	2	,	,	PUNCT
gujaf-258	109	3	over	over	ADP
gujaf-258	109	4	three	three	NUM
gujaf-258	109	5	decades	decade	NOUN
gujaf-258	109	6	some	some	DET
gujaf-258	109	7	classical	classical	ADJ
gujaf-258	109	8	studies	study	NOUN
gujaf-258	109	9	such	such	ADJ
gujaf-258	109	10	as	as	ADP
gujaf-258	109	11	beaver	beaver	NOUN
gujaf-258	109	12	(	(	PUNCT
gujaf-258	109	13	1966),altman	1966),altman	NUM
gujaf-258	109	14	(	(	PUNCT
gujaf-258	109	15	1983),andrade	1983),andrade	NUM
gujaf-258	109	16	(	(	PUNCT
gujaf-258	109	17	1998),asquith(1994),chen(1997),opler	1998),asquith(1994),chen(1997),opler	NUM
gujaf-258	109	18	and	and	CCONJ
gujaf-258	109	19	pinkowitz	pinkowitz	NOUN
gujaf-258	109	20	(	(	PUNCT
gujaf-258	109	21	1999	1999	NUM
gujaf-258	109	22	)	)	PUNCT
gujaf-258	109	23	among	among	ADP
gujaf-258	109	24	others	other	NOUN
gujaf-258	109	25	,	,	PUNCT
gujaf-258	109	26	came	come	VERB
gujaf-258	109	27	up	up	ADP
gujaf-258	109	28	with	with	ADP
gujaf-258	109	29	some	some	DET
gujaf-258	109	30	relevant	relevant	ADJ
gujaf-258	109	31	models	model	NOUN
gujaf-258	109	32	for	for	ADP
gujaf-258	109	33	organizations	organization	NOUN
gujaf-258	109	34	financial	financial	ADJ
gujaf-258	109	35	distress	distress	NOUN
gujaf-258	109	36	predictions	prediction	NOUN
gujaf-258	109	37	.	.	PUNCT
gujaf-258	110	1	likewise	likewise	ADV
gujaf-258	110	2	,	,	PUNCT
gujaf-258	110	3	this	this	DET
gujaf-258	110	4	study	study	NOUN
gujaf-258	110	5	adapts	adapt	VERB
gujaf-258	110	6	the	the	DET
gujaf-258	110	7	logistic	logistic	ADJ
gujaf-258	110	8	regression	regression	NOUN
gujaf-258	110	9	technique	technique	NOUN
gujaf-258	110	10	in	in	ADP
gujaf-258	110	11	determining	determine	VERB
gujaf-258	110	12	the	the	DET
gujaf-258	110	13	measurement	measurement	NOUN
gujaf-258	110	14	of	of	ADP
gujaf-258	110	15	the	the	DET
gujaf-258	110	16	financial	financial	ADJ
gujaf-258	110	17	distress	distress	NOUN
gujaf-258	110	18	,	,	PUNCT
gujaf-258	110	19	which	which	PRON
gujaf-258	110	20	will	will	AUX
gujaf-258	110	21	be	be	AUX
gujaf-258	110	22	used	use	VERB
gujaf-258	110	23	as	as	ADP
gujaf-258	110	24	dependent	dependent	ADJ
gujaf-258	110	25	variable	variable	NOUN
gujaf-258	110	26	in	in	ADP
gujaf-258	110	27	the	the	DET
gujaf-258	110	28	second	second	ADJ
gujaf-258	110	29	model	model	NOUN
gujaf-258	110	30	of	of	ADP
gujaf-258	110	31	the	the	DET
gujaf-258	110	32	study	study	NOUN
gujaf-258	110	33	.	.	PUNCT
gujaf-258	111	1	although	although	SCONJ
gujaf-258	111	2	,	,	PUNCT
gujaf-258	111	3	few	few	ADJ
gujaf-258	111	4	studies	study	NOUN
gujaf-258	111	5	have	have	AUX
gujaf-258	111	6	been	be	AUX
gujaf-258	111	7	conducted	conduct	VERB
gujaf-258	111	8	in	in	ADP
gujaf-258	111	9	an	an	DET
gujaf-258	111	10	effort	effort	NOUN
gujaf-258	111	11	to	to	PART
gujaf-258	111	12	examine	examine	VERB
gujaf-258	111	13	the	the	DET
gujaf-258	111	14	relation	relation	NOUN
gujaf-258	111	15	257	257	NUM
gujaf-258	111	16	between	between	ADP
gujaf-258	111	17	ceos	ceos	NOUN
gujaf-258	111	18	attributes	attribute	NOUN
gujaf-258	111	19	and	and	CCONJ
gujaf-258	111	20	financial	financial	ADJ
gujaf-258	111	21	distress	distress	NOUN
gujaf-258	111	22	likelihood	likelihood	NOUN
gujaf-258	111	23	from	from	ADP
gujaf-258	111	24	different	different	ADJ
gujaf-258	111	25	context	context	NOUN
gujaf-258	111	26	such	such	ADJ
gujaf-258	111	27	as	as	ADP
gujaf-258	111	28	,	,	PUNCT
gujaf-258	111	29	(	(	PUNCT
gujaf-258	111	30	muien	muien	NOUN
gujaf-258	111	31	,	,	PUNCT
gujaf-258	111	32	et	et	PROPN
gujaf-258	111	33	al	al	PROPN
gujaf-258	111	34	.	.	PROPN
gujaf-258	111	35	,	,	PUNCT
gujaf-258	111	36	2022	2022	NUM
gujaf-258	111	37	;	;	PUNCT
gujaf-258	111	38	chowdhury	chowdhury	PROPN
gujaf-258	111	39	&	&	CCONJ
gujaf-258	111	40	doukas	doukas	PROPN
gujaf-258	111	41	,	,	PUNCT
gujaf-258	111	42	2022	2022	NUM
gujaf-258	111	43	;	;	PUNCT
gujaf-258	111	44	lawrence	lawrence	PROPN
gujaf-258	111	45	,	,	PUNCT
gujaf-258	111	46	et	et	PROPN
gujaf-258	111	47	al	al	PROPN
gujaf-258	111	48	.	.	PROPN
gujaf-258	111	49	,	,	PUNCT
gujaf-258	111	50	2021	2021	NUM
gujaf-258	111	51	;	;	PUNCT
gujaf-258	111	52	yao	yao	PROPN
gujaf-258	111	53	,	,	PUNCT
gujaf-258	111	54	2020	2020	NUM
gujaf-258	111	55	;	;	PUNCT
gujaf-258	111	56	kolias	kolia	NOUN
gujaf-258	111	57	,	,	PUNCT
gujaf-258	111	58	et	et	PROPN
gujaf-258	111	59	al	al	PROPN
gujaf-258	111	60	.	.	PROPN
gujaf-258	111	61	,	,	PUNCT
gujaf-258	111	62	2019	2019	NUM
gujaf-258	111	63	;	;	PUNCT
gujaf-258	111	64	rono,2018	rono,2018	NOUN
gujaf-258	111	65	;	;	PUNCT
gujaf-258	111	66	zahra	zahra	PROPN
gujaf-258	111	67	,	,	PUNCT
gujaf-258	111	68	et	et	PROPN
gujaf-258	111	69	al	al	PROPN
gujaf-258	111	70	.	.	PROPN
gujaf-258	111	71	,	,	PUNCT
gujaf-258	111	72	2018	2018	NUM
gujaf-258	111	73	;	;	PUNCT
gujaf-258	111	74	gottardo	gottardo	PROPN
gujaf-258	111	75	&	&	CCONJ
gujaf-258	111	76	moisello	moisello	PROPN
gujaf-258	111	77	,	,	PUNCT
gujaf-258	111	78	2017	2017	NUM
gujaf-258	111	79	;	;	PUNCT
gujaf-258	111	80	boyallian	boyallian	PROPN
gujaf-258	111	81	&	&	CCONJ
gujaf-258	111	82	ruiz	ruiz	NOUN
gujaf-258	111	83	-	-	PUNCT
gujaf-258	111	84	verdu	verdu	NOUN
gujaf-258	111	85	,	,	PUNCT
gujaf-258	111	86	2017	2017	NUM
gujaf-258	111	87	;	;	PUNCT
gujaf-258	111	88	bhaiyat	bhaiyat	PROPN
gujaf-258	111	89	&	&	CCONJ
gujaf-258	111	90	garrow	garrow	PROPN
gujaf-258	111	91	,	,	PUNCT
gujaf-258	111	92	2015	2015	NUM
gujaf-258	111	93	)	)	PUNCT
gujaf-258	111	94	.	.	PUNCT
gujaf-258	112	1	however	however	ADV
gujaf-258	112	2	,	,	PUNCT
gujaf-258	112	3	the	the	DET
gujaf-258	112	4	studies	study	NOUN
gujaf-258	112	5	came	come	VERB
gujaf-258	112	6	up	up	ADP
gujaf-258	112	7	with	with	ADP
gujaf-258	112	8	divergence	divergence	ADJ
gujaf-258	112	9	views	view	NOUN
gujaf-258	112	10	from	from	ADP
gujaf-258	112	11	their	their	PRON
gujaf-258	112	12	findings	finding	NOUN
gujaf-258	112	13	.	.	PUNCT
gujaf-258	113	1	moreover	moreover	ADV
gujaf-258	113	2	,	,	PUNCT
gujaf-258	113	3	corporate	corporate	ADJ
gujaf-258	113	4	financial	financial	ADJ
gujaf-258	113	5	distress	distress	NOUN
gujaf-258	113	6	has	have	AUX
gujaf-258	113	7	remained	remain	VERB
gujaf-258	113	8	an	an	DET
gujaf-258	113	9	unresolved	unresolved	ADJ
gujaf-258	113	10	issue	issue	NOUN
gujaf-258	113	11	in	in	ADP
gujaf-258	113	12	the	the	DET
gujaf-258	113	13	banking	banking	NOUN
gujaf-258	113	14	sector	sector	NOUN
gujaf-258	113	15	particularly	particularly	ADV
gujaf-258	113	16	amongst	amongst	ADP
gujaf-258	113	17	the	the	DET
gujaf-258	113	18	developing	develop	VERB
gujaf-258	113	19	countries	country	NOUN
gujaf-258	113	20	of	of	ADP
gujaf-258	113	21	the	the	DET
gujaf-258	113	22	world	world	NOUN
gujaf-258	113	23	today	today	NOUN
gujaf-258	113	24	,	,	PUNCT
gujaf-258	113	25	considering	consider	VERB
gujaf-258	113	26	the	the	DET
gujaf-258	113	27	few	few	ADJ
gujaf-258	113	28	numbers	number	NOUN
gujaf-258	113	29	of	of	ADP
gujaf-258	113	30	studies	study	NOUN
gujaf-258	113	31	that	that	PRON
gujaf-258	113	32	were	be	AUX
gujaf-258	113	33	conducted	conduct	VERB
gujaf-258	113	34	in	in	ADP
gujaf-258	113	35	relation	relation	NOUN
gujaf-258	113	36	to	to	PART
gujaf-258	113	37	ceo	ceo	VERB
gujaf-258	113	38	‘s	‘s	PROPN
gujaf-258	113	39	attributes	attribute	NOUN
gujaf-258	113	40	and	and	CCONJ
gujaf-258	113	41	financial	financial	ADJ
gujaf-258	113	42	distress	distress	NOUN
gujaf-258	113	43	.	.	PUNCT
gujaf-258	114	1	thus	thus	ADV
gujaf-258	114	2	,	,	PUNCT
gujaf-258	114	3	to	to	ADP
gujaf-258	114	4	the	the	DET
gujaf-258	114	5	best	good	ADJ
gujaf-258	114	6	of	of	ADP
gujaf-258	114	7	the	the	DET
gujaf-258	114	8	researcher	researcher	NOUN
gujaf-258	114	9	‘s	‘s	PART
gujaf-258	114	10	knowledge	knowledge	NOUN
gujaf-258	114	11	no	no	DET
gujaf-258	114	12	study	study	NOUN
gujaf-258	114	13	has	have	AUX
gujaf-258	114	14	moderated	moderate	VERB
gujaf-258	114	15	the	the	DET
gujaf-258	114	16	relationship	relationship	NOUN
gujaf-258	114	17	between	between	ADP
gujaf-258	114	18	ceos	ceos	NOUN
gujaf-258	114	19	attributes	attribute	NOUN
gujaf-258	114	20	and	and	CCONJ
gujaf-258	114	21	financial	financial	ADJ
gujaf-258	114	22	distress	distress	NOUN
gujaf-258	114	23	likelihood	likelihood	NOUN
gujaf-258	114	24	using	use	VERB
gujaf-258	114	25	risk	risk	NOUN
gujaf-258	114	26	management	management	NOUN
gujaf-258	114	27	committee	committee	NOUN
gujaf-258	114	28	on	on	ADP
gujaf-258	114	29	basis	basis	NOUN
gujaf-258	114	30	of	of	ADP
gujaf-258	114	31	gender	gender	NOUN
gujaf-258	114	32	diversity	diversity	NOUN
gujaf-258	114	33	focusing	focus	VERB
gujaf-258	114	34	on	on	ADP
gujaf-258	114	35	listed	list	VERB
gujaf-258	114	36	dmbs	dmb	NOUN
gujaf-258	114	37	in	in	ADP
gujaf-258	114	38	nigeria	nigeria	PROPN
gujaf-258	114	39	covering	cover	VERB
gujaf-258	114	40	the	the	DET
gujaf-258	114	41	periods	period	NOUN
gujaf-258	114	42	of	of	ADP
gujaf-258	114	43	fifteen	fifteen	NUM
gujaf-258	114	44	years	year	NOUN
gujaf-258	114	45	.	.	PUNCT
gujaf-258	115	1	in	in	ADP
gujaf-258	115	2	that	that	DET
gujaf-258	115	3	regard	regard	NOUN
gujaf-258	115	4	,	,	PUNCT
gujaf-258	115	5	this	this	DET
gujaf-258	115	6	study	study	NOUN
gujaf-258	115	7	seeks	seek	VERB
gujaf-258	115	8	to	to	PART
gujaf-258	115	9	examine	examine	VERB
gujaf-258	115	10	the	the	DET
gujaf-258	115	11	moderating	moderate	VERB
gujaf-258	115	12	effect	effect	NOUN
gujaf-258	115	13	of	of	ADP
gujaf-258	115	14	risk	risk	NOUN
gujaf-258	115	15	management	management	NOUN
gujaf-258	115	16	committee	committee	NOUN
gujaf-258	115	17	gender	gender	NOUN
gujaf-258	115	18	on	on	ADP
gujaf-258	115	19	the	the	DET
gujaf-258	115	20	effect	effect	NOUN
gujaf-258	115	21	of	of	ADP
gujaf-258	115	22	ceos	ceos	PROPN
gujaf-258	115	23	attributes	attribute	NOUN
gujaf-258	115	24	(	(	PUNCT
gujaf-258	115	25	ceo	ceo	NOUN
gujaf-258	115	26	age	age	NOUN
gujaf-258	115	27	and	and	CCONJ
gujaf-258	115	28	gender	gender	NOUN
gujaf-258	115	29	)	)	PUNCT
gujaf-258	115	30	on	on	ADP
gujaf-258	115	31	financial	financial	ADJ
gujaf-258	115	32	distress	distress	NOUN
gujaf-258	115	33	likelihood	likelihood	NOUN
gujaf-258	115	34	of	of	ADP
gujaf-258	115	35	listed	list	VERB
gujaf-258	115	36	dmbs	dmb	NOUN
gujaf-258	115	37	in	in	ADP
gujaf-258	115	38	nigeria	nigeria	PROPN
gujaf-258	115	39	between	between	ADP
gujaf-258	115	40	,	,	PUNCT
gujaf-258	115	41	2007	2007	NUM
gujaf-258	115	42	to	to	ADP
gujaf-258	115	43	2021	2021	NUM
gujaf-258	115	44	.	.	PUNCT
gujaf-258	116	1	where	where	SCONJ
gujaf-258	116	2	the	the	DET
gujaf-258	116	3	independent	independent	ADJ
gujaf-258	116	4	variable	variable	NOUN
gujaf-258	116	5	will	will	AUX
gujaf-258	116	6	be	be	AUX
gujaf-258	116	7	represented	represent	VERB
gujaf-258	116	8	by	by	ADP
gujaf-258	116	9	ceos	ceos	PROPN
gujaf-258	116	10	attributes	attribute	NOUN
gujaf-258	116	11	and	and	CCONJ
gujaf-258	116	12	proxied	proxie	VERB
gujaf-258	116	13	by	by	ADP
gujaf-258	116	14	(	(	PUNCT
gujaf-258	116	15	ceo	ceo	NOUN
gujaf-258	116	16	age	age	NOUN
gujaf-258	116	17	and	and	CCONJ
gujaf-258	116	18	gender	gender	NOUN
gujaf-258	116	19	)	)	PUNCT
gujaf-258	116	20	and	and	CCONJ
gujaf-258	116	21	dependent	dependent	ADJ
gujaf-258	116	22	variable	variable	NOUN
gujaf-258	116	23	of	of	ADP
gujaf-258	116	24	the	the	DET
gujaf-258	116	25	study	study	NOUN
gujaf-258	116	26	will	will	AUX
gujaf-258	116	27	be	be	AUX
gujaf-258	116	28	represented	represent	VERB
gujaf-258	116	29	by	by	ADP
gujaf-258	116	30	financial	financial	ADJ
gujaf-258	116	31	distress	distress	NOUN
gujaf-258	116	32	and	and	CCONJ
gujaf-258	116	33	measured	measure	VERB
gujaf-258	116	34	by	by	ADP
gujaf-258	116	35	modified	modified	ADJ
gujaf-258	116	36	altman‘s	altman‘s	NOUN
gujaf-258	116	37	z	z	NOUN
gujaf-258	116	38	score	score	NOUN
gujaf-258	116	39	by	by	ADP
gujaf-258	116	40	(	(	PUNCT
gujaf-258	116	41	ohlson	ohlson	NOUN
gujaf-258	116	42	,	,	PUNCT
gujaf-258	116	43	1980	1980	NUM
gujaf-258	116	44	)	)	PUNCT
gujaf-258	116	45	,	,	PUNCT
gujaf-258	116	46	also	also	ADV
gujaf-258	116	47	,	,	PUNCT
gujaf-258	116	48	study	study	NOUN
gujaf-258	116	49	will	will	AUX
gujaf-258	116	50	use	use	VERB
gujaf-258	116	51	firms	firm	NOUN
gujaf-258	116	52	size	size	NOUN
gujaf-258	116	53	and	and	CCONJ
gujaf-258	116	54	firms	firm	NOUN
gujaf-258	116	55	age	age	VERB
gujaf-258	116	56	as	as	ADP
gujaf-258	116	57	control	control	NOUN
gujaf-258	116	58	variable	variable	NOUN
gujaf-258	116	59	of	of	ADP
gujaf-258	116	60	the	the	DET
gujaf-258	116	61	study	study	NOUN
gujaf-258	116	62	.	.	PUNCT
gujaf-258	117	1	the	the	DET
gujaf-258	117	2	first	first	ADJ
gujaf-258	117	3	model	model	NOUN
gujaf-258	117	4	of	of	ADP
gujaf-258	117	5	the	the	DET
gujaf-258	117	6	study	study	NOUN
gujaf-258	117	7	is	be	AUX
gujaf-258	117	8	analyzed	analyze	VERB
gujaf-258	117	9	to	to	PART
gujaf-258	117	10	predict	predict	VERB
gujaf-258	117	11	the	the	DET
gujaf-258	117	12	financial	financial	ADJ
gujaf-258	117	13	distress	distress	NOUN
gujaf-258	117	14	of	of	ADP
gujaf-258	117	15	the	the	DET
gujaf-258	117	16	listed	list	VERB
gujaf-258	117	17	dmbs	dmb	NOUN
gujaf-258	117	18	in	in	ADP
gujaf-258	117	19	nigeria	nigeria	PROPN
gujaf-258	117	20	.	.	PUNCT
gujaf-258	118	1	and	and	CCONJ
gujaf-258	118	2	to	to	PART
gujaf-258	118	3	further	far	ADV
gujaf-258	118	4	use	use	VERB
gujaf-258	118	5	the	the	DET
gujaf-258	118	6	result	result	NOUN
gujaf-258	118	7	as	as	ADP
gujaf-258	118	8	the	the	DET
gujaf-258	118	9	measurement	measurement	NOUN
gujaf-258	118	10	of	of	ADP
gujaf-258	118	11	the	the	DET
gujaf-258	118	12	dependent	dependent	ADJ
gujaf-258	118	13	variable	variable	NOUN
gujaf-258	118	14	of	of	ADP
gujaf-258	118	15	the	the	DET
gujaf-258	118	16	second	second	ADJ
gujaf-258	118	17	model	model	NOUN
gujaf-258	118	18	.	.	PUNCT
gujaf-258	119	1	this	this	DET
gujaf-258	119	2	contribution	contribution	NOUN
gujaf-258	119	3	is	be	AUX
gujaf-258	119	4	informed	inform	VERB
gujaf-258	119	5	by	by	ADP
gujaf-258	119	6	the	the	DET
gujaf-258	119	7	inconsistences	inconsistence	NOUN
gujaf-258	119	8	in	in	ADP
gujaf-258	119	9	the	the	DET
gujaf-258	119	10	literature	literature	NOUN
gujaf-258	119	11	on	on	ADP
gujaf-258	119	12	the	the	DET
gujaf-258	119	13	relationship	relationship	NOUN
gujaf-258	119	14	between	between	ADP
gujaf-258	119	15	the	the	DET
gujaf-258	119	16	ceos	ceos	NOUN
gujaf-258	119	17	attributes	attribute	NOUN
gujaf-258	119	18	and	and	CCONJ
gujaf-258	119	19	financial	financial	ADJ
gujaf-258	119	20	distress	distress	NOUN
gujaf-258	119	21	likelihood	likelihood	NOUN
gujaf-258	119	22	.	.	PUNCT
gujaf-258	120	1	also	also	ADV
gujaf-258	120	2	,	,	PUNCT
gujaf-258	120	3	this	this	DET
gujaf-258	120	4	study	study	NOUN
gujaf-258	120	5	employed	employ	VERB
gujaf-258	120	6	organizational	organizational	ADJ
gujaf-258	120	7	life	life	NOUN
gujaf-258	120	8	cycle	cycle	NOUN
gujaf-258	120	9	theory	theory	NOUN
gujaf-258	120	10	which	which	PRON
gujaf-258	120	11	to	to	ADP
gujaf-258	120	12	the	the	DET
gujaf-258	120	13	best	good	ADJ
gujaf-258	120	14	of	of	ADP
gujaf-258	120	15	the	the	DET
gujaf-258	120	16	researcher	researcher	NOUN
gujaf-258	120	17	‘s	‘s	PART
gujaf-258	120	18	knowledge	knowledge	NOUN
gujaf-258	120	19	it	it	PRON
gujaf-258	120	20	has	have	AUX
gujaf-258	120	21	not	not	PART
gujaf-258	120	22	been	be	AUX
gujaf-258	120	23	used	use	VERB
gujaf-258	120	24	in	in	ADP
gujaf-258	120	25	any	any	PRON
gujaf-258	120	26	of	of	ADP
gujaf-258	120	27	the	the	DET
gujaf-258	120	28	related	related	ADJ
gujaf-258	120	29	subject	subject	NOUN
gujaf-258	120	30	matter	matter	NOUN
gujaf-258	120	31	.	.	PUNCT
gujaf-258	121	1	hence	hence	ADV
gujaf-258	121	2	,	,	PUNCT
gujaf-258	121	3	this	this	PRON
gujaf-258	121	4	will	will	AUX
gujaf-258	121	5	also	also	ADV
gujaf-258	121	6	serve	serve	VERB
gujaf-258	121	7	as	as	ADP
gujaf-258	121	8	a	a	DET
gujaf-258	121	9	contribution	contribution	NOUN
gujaf-258	121	10	to	to	ADP
gujaf-258	121	11	knowledge	knowledge	NOUN
gujaf-258	121	12	.	.	PUNCT
gujaf-258	122	1	ultimately	ultimately	ADV
gujaf-258	122	2	,	,	PUNCT
gujaf-258	122	3	the	the	DET
gujaf-258	122	4	inclusion	inclusion	NOUN
gujaf-258	122	5	of	of	ADP
gujaf-258	122	6	the	the	DET
gujaf-258	122	7	moderator	moderator	NOUN
gujaf-258	122	8	(	(	PUNCT
gujaf-258	122	9	rmcg	rmcg	PROPN
gujaf-258	122	10	)	)	PUNCT
gujaf-258	122	11	will	will	AUX
gujaf-258	122	12	enable	enable	VERB
gujaf-258	122	13	the	the	DET
gujaf-258	122	14	researcher	researcher	NOUN
gujaf-258	122	15	fill	fill	VERB
gujaf-258	122	16	the	the	DET
gujaf-258	122	17	existing	exist	VERB
gujaf-258	122	18	gap	gap	NOUN
gujaf-258	122	19	as	as	SCONJ
gujaf-258	122	20	explained	explain	VERB
gujaf-258	122	21	,	,	PUNCT
gujaf-258	122	22	where	where	SCONJ
gujaf-258	122	23	the	the	DET
gujaf-258	122	24	changes	change	NOUN
gujaf-258	122	25	in	in	ADP
gujaf-258	122	26	the	the	DET
gujaf-258	122	27	straight	straight	ADJ
gujaf-258	122	28	and	and	CCONJ
gujaf-258	122	29	direction	direction	NOUN
gujaf-258	122	30	of	of	ADP
gujaf-258	122	31	the	the	DET
gujaf-258	122	32	relation	relation	NOUN
gujaf-258	122	33	between	between	ADP
gujaf-258	122	34	the	the	DET
gujaf-258	122	35	independent	independent	ADJ
gujaf-258	122	36	variable	variable	NOUN
gujaf-258	122	37	(	(	PUNCT
gujaf-258	122	38	ceos	ceos	PROPN
gujaf-258	122	39	attributes	attribute	VERB
gujaf-258	122	40	)	)	PUNCT
gujaf-258	122	41	and	and	CCONJ
gujaf-258	122	42	dependent	dependent	ADJ
gujaf-258	122	43	variable	variable	NOUN
gujaf-258	122	44	(	(	PUNCT
gujaf-258	122	45	financial	financial	ADJ
gujaf-258	122	46	distress	distress	NOUN
gujaf-258	122	47	likelihood	likelihood	NOUN
gujaf-258	122	48	)	)	PUNCT
gujaf-258	122	49	will	will	AUX
gujaf-258	122	50	contribute	contribute	VERB
gujaf-258	122	51	to	to	ADP
gujaf-258	122	52	the	the	DET
gujaf-258	122	53	existing	exist	VERB
gujaf-258	122	54	knowledge	knowledge	NOUN
gujaf-258	122	55	and	and	CCONJ
gujaf-258	122	56	literature	literature	NOUN
gujaf-258	122	57	of	of	ADP
gujaf-258	122	58	accounting	accounting	NOUN
gujaf-258	122	59	and	and	CCONJ
gujaf-258	122	60	finance	finance	NOUN
gujaf-258	122	61	.	.	PUNCT
gujaf-258	123	1	therefore	therefore	ADV
gujaf-258	123	2	,	,	PUNCT
gujaf-258	123	3	it	it	PRON
gujaf-258	123	4	is	be	AUX
gujaf-258	123	5	against	against	ADP
gujaf-258	123	6	this	this	DET
gujaf-258	123	7	backdrop	backdrop	NOUN
gujaf-258	123	8	the	the	DET
gujaf-258	123	9	following	follow	VERB
gujaf-258	123	10	questions	question	NOUN
gujaf-258	123	11	shall	shall	AUX
gujaf-258	123	12	be	be	AUX
gujaf-258	123	13	raised	raise	VERB
gujaf-258	123	14	and	and	CCONJ
gujaf-258	123	15	answered	answer	VERB
gujaf-258	123	16	:	:	PUNCT
gujaf-258	123	17	i.	i.	PROPN
gujaf-258	123	18	how	how	SCONJ
gujaf-258	123	19	does	do	AUX
gujaf-258	123	20	ceo	ceo	NOUN
gujaf-258	123	21	age	age	NOUN
gujaf-258	123	22	influence	influence	NOUN
gujaf-258	123	23	the	the	DET
gujaf-258	123	24	financial	financial	ADJ
gujaf-258	123	25	distress	distress	NOUN
gujaf-258	123	26	likelihood	likelihood	NOUN
gujaf-258	123	27	of	of	ADP
gujaf-258	123	28	listed	list	VERB
gujaf-258	123	29	dmbs	dmb	NOUN
gujaf-258	123	30	in	in	ADP
gujaf-258	123	31	nigeria	nigeria	PROPN
gujaf-258	123	32	?	?	PUNCT
gujaf-258	124	1	258	258	NUM
gujaf-258	124	2	ii	ii	NOUN
gujaf-258	124	3	.	.	PUNCT
gujaf-258	124	4	does	do	AUX
gujaf-258	124	5	ceo	ceo	VERB
gujaf-258	124	6	gender	gender	NOUN
gujaf-258	124	7	influence	influence	NOUN
gujaf-258	124	8	the	the	DET
gujaf-258	124	9	financial	financial	ADJ
gujaf-258	124	10	distress	distress	NOUN
gujaf-258	124	11	likelihood	likelihood	NOUN
gujaf-258	124	12	of	of	ADP
gujaf-258	124	13	listed	list	VERB
gujaf-258	124	14	dmbs	dmb	NOUN
gujaf-258	124	15	in	in	ADP
gujaf-258	124	16	nigeria	nigeria	PROPN
gujaf-258	124	17	?	?	PUNCT
gujaf-258	125	1	iii	iii	X
gujaf-258	125	2	.	.	PUNCT
gujaf-258	126	1	how	how	SCONJ
gujaf-258	126	2	does	do	AUX
gujaf-258	126	3	risk	risk	NOUN
gujaf-258	126	4	committee	committee	NOUN
gujaf-258	126	5	gender	gender	NOUN
gujaf-258	126	6	affect	affect	VERB
gujaf-258	126	7	financial	financial	ADJ
gujaf-258	126	8	distress	distress	NOUN
gujaf-258	126	9	likelihood	likelihood	NOUN
gujaf-258	126	10	of	of	ADP
gujaf-258	126	11	listed	list	VERB
gujaf-258	126	12	dmbs	dmb	NOUN
gujaf-258	126	13	in	in	ADP
gujaf-258	126	14	nigeria	nigeria	PROPN
gujaf-258	126	15	?	?	PUNCT
gujaf-258	127	1	iv	iv	X
gujaf-258	127	2	.	.	PUNCT
gujaf-258	128	1	how	how	SCONJ
gujaf-258	128	2	dose	dose	VERB
gujaf-258	128	3	risk	risk	NOUN
gujaf-258	128	4	committee	committee	NOUN
gujaf-258	128	5	gender	gender	NOUN
gujaf-258	128	6	moderates	moderate	VERB
gujaf-258	128	7	the	the	DET
gujaf-258	128	8	effect	effect	NOUN
gujaf-258	128	9	of	of	ADP
gujaf-258	128	10	ceo	ceo	NOUN
gujaf-258	128	11	age	age	NOUN
gujaf-258	128	12	on	on	ADP
gujaf-258	128	13	financial	financial	ADJ
gujaf-258	128	14	distress	distress	NOUN
gujaf-258	128	15	likelihood	likelihood	NOUN
gujaf-258	128	16	of	of	ADP
gujaf-258	128	17	listed	list	VERB
gujaf-258	128	18	dmbs	dmb	NOUN
gujaf-258	128	19	in	in	ADP
gujaf-258	128	20	nigeria	nigeria	PROPN
gujaf-258	128	21	?	?	PUNCT
gujaf-258	129	1	v.	v.	CCONJ
gujaf-258	129	2	does	do	AUX
gujaf-258	129	3	risk	risk	NOUN
gujaf-258	129	4	committee	committee	NOUN
gujaf-258	129	5	gender	gender	NOUN
gujaf-258	129	6	moderate	moderate	VERB
gujaf-258	129	7	the	the	DET
gujaf-258	129	8	effect	effect	NOUN
gujaf-258	129	9	of	of	ADP
gujaf-258	129	10	ceo	ceo	NOUN
gujaf-258	129	11	gender	gender	NOUN
gujaf-258	129	12	on	on	ADP
gujaf-258	129	13	financial	financial	ADJ
gujaf-258	129	14	distress	distress	NOUN
gujaf-258	129	15	likelihood	likelihood	NOUN
gujaf-258	129	16	of	of	ADP
gujaf-258	129	17	listed	list	VERB
gujaf-258	129	18	dmbs	dmb	NOUN
gujaf-258	129	19	in	in	ADP
gujaf-258	129	20	nigeria	nigeria	PROPN
gujaf-258	129	21	?	?	PUNCT
gujaf-258	130	1	meanwhile	meanwhile	ADV
gujaf-258	130	2	,	,	PUNCT
gujaf-258	130	3	the	the	DET
gujaf-258	130	4	main	main	ADJ
gujaf-258	130	5	objective	objective	NOUN
gujaf-258	130	6	of	of	ADP
gujaf-258	130	7	this	this	DET
gujaf-258	130	8	study	study	NOUN
gujaf-258	130	9	is	be	AUX
gujaf-258	130	10	to	to	PART
gujaf-258	130	11	examine	examine	VERB
gujaf-258	130	12	the	the	DET
gujaf-258	130	13	moderating	moderate	VERB
gujaf-258	130	14	role	role	NOUN
gujaf-258	130	15	of	of	ADP
gujaf-258	130	16	risk	risk	NOUN
gujaf-258	130	17	committee	committee	NOUN
gujaf-258	130	18	gender	gender	NOUN
gujaf-258	130	19	on	on	ADP
gujaf-258	130	20	the	the	DET
gujaf-258	130	21	effect	effect	NOUN
gujaf-258	130	22	of	of	ADP
gujaf-258	130	23	ceo	ceo	NOUN
gujaf-258	130	24	attributes	attribute	NOUN
gujaf-258	130	25	(	(	PUNCT
gujaf-258	130	26	ceo	ceo	NOUN
gujaf-258	130	27	age	age	NOUN
gujaf-258	130	28	and	and	CCONJ
gujaf-258	130	29	gender	gender	NOUN
gujaf-258	130	30	)	)	PUNCT
gujaf-258	130	31	on	on	ADP
gujaf-258	130	32	financial	financial	ADJ
gujaf-258	130	33	distress	distress	NOUN
gujaf-258	130	34	likelihood	likelihood	NOUN
gujaf-258	130	35	of	of	ADP
gujaf-258	130	36	listed	list	VERB
gujaf-258	130	37	dmbs	dmb	NOUN
gujaf-258	130	38	in	in	ADP
gujaf-258	130	39	nigeria	nigeria	PROPN
gujaf-258	130	40	.	.	PUNCT
gujaf-258	131	1	considering	consider	VERB
gujaf-258	131	2	the	the	DET
gujaf-258	131	3	objective	objective	NOUN
gujaf-258	131	4	of	of	ADP
gujaf-258	131	5	the	the	DET
gujaf-258	131	6	study	study	NOUN
gujaf-258	131	7	the	the	DET
gujaf-258	131	8	following	follow	VERB
gujaf-258	131	9	hypothesis	hypothesis	NOUN
gujaf-258	131	10	are	be	AUX
gujaf-258	131	11	formulated	formulate	VERB
gujaf-258	131	12	in	in	ADP
gujaf-258	131	13	null	null	ADJ
gujaf-258	131	14	form	form	NOUN
gujaf-258	131	15	:	:	PUNCT
gujaf-258	131	16	h01	h01	NOUN
gujaf-258	131	17	:	:	PUNCT
gujaf-258	131	18	ceos	ceos	PROPN
gujaf-258	131	19	age	age	NOUN
gujaf-258	131	20	has	have	VERB
gujaf-258	131	21	no	no	DET
gujaf-258	131	22	significant	significant	ADJ
gujaf-258	131	23	effect	effect	NOUN
gujaf-258	131	24	on	on	ADP
gujaf-258	131	25	financial	financial	ADJ
gujaf-258	131	26	distress	distress	NOUN
gujaf-258	131	27	likelihood	likelihood	NOUN
gujaf-258	131	28	of	of	ADP
gujaf-258	131	29	listed	list	VERB
gujaf-258	131	30	dmbs	dmb	NOUN
gujaf-258	131	31	in	in	ADP
gujaf-258	131	32	nigeria	nigeria	PROPN
gujaf-258	131	33	h02	h02	PROPN
gujaf-258	131	34	:	:	PUNCT
gujaf-258	131	35	ceos	ceos	PROPN
gujaf-258	131	36	gender	gender	NOUN
gujaf-258	131	37	has	have	VERB
gujaf-258	131	38	no	no	DET
gujaf-258	131	39	significant	significant	ADJ
gujaf-258	131	40	effect	effect	NOUN
gujaf-258	131	41	on	on	ADP
gujaf-258	131	42	financial	financial	ADJ
gujaf-258	131	43	distress	distress	NOUN
gujaf-258	131	44	likelihood	likelihood	NOUN
gujaf-258	131	45	of	of	ADP
gujaf-258	131	46	listed	list	VERB
gujaf-258	131	47	dmbs	dmb	NOUN
gujaf-258	131	48	in	in	ADP
gujaf-258	131	49	nigeria	nigeria	PROPN
gujaf-258	131	50	h03	h03	NOUN
gujaf-258	131	51	:	:	PUNCT
gujaf-258	131	52	risk	risk	NOUN
gujaf-258	131	53	committee	committee	NOUN
gujaf-258	131	54	gender	gender	NOUN
gujaf-258	131	55	has	have	VERB
gujaf-258	131	56	no	no	DET
gujaf-258	131	57	significant	significant	ADJ
gujaf-258	131	58	effect	effect	NOUN
gujaf-258	131	59	on	on	ADP
gujaf-258	131	60	moderating	moderate	VERB
gujaf-258	131	61	ceos	ceos	PROPN
gujaf-258	131	62	age	age	NOUN
gujaf-258	131	63	on	on	ADP
gujaf-258	131	64	financial	financial	ADJ
gujaf-258	131	65	distress	distress	NOUN
gujaf-258	131	66	likelihood	likelihood	NOUN
gujaf-258	131	67	of	of	ADP
gujaf-258	131	68	listed	list	VERB
gujaf-258	131	69	dmbs	dmb	NOUN
gujaf-258	131	70	in	in	ADP
gujaf-258	131	71	nigeria	nigeria	PROPN
gujaf-258	131	72	h04	h04	PROPN
gujaf-258	131	73	:	:	PUNCT
gujaf-258	131	74	risk	risk	NOUN
gujaf-258	131	75	committee	committee	NOUN
gujaf-258	131	76	gender	gender	NOUN
gujaf-258	131	77	has	have	VERB
gujaf-258	131	78	no	no	DET
gujaf-258	131	79	significant	significant	ADJ
gujaf-258	131	80	effect	effect	NOUN
gujaf-258	131	81	on	on	ADP
gujaf-258	131	82	moderating	moderate	VERB
gujaf-258	131	83	ceos	ceos	NOUN
gujaf-258	131	84	gender	gender	NOUN
gujaf-258	131	85	on	on	ADP
gujaf-258	131	86	financial	financial	ADJ
gujaf-258	131	87	distress	distress	NOUN
gujaf-258	131	88	likelihood	likelihood	NOUN
gujaf-258	131	89	of	of	ADP
gujaf-258	131	90	listed	list	VERB
gujaf-258	131	91	dmbs	dmb	NOUN
gujaf-258	131	92	in	in	ADP
gujaf-258	131	93	nigeria	nigeria	PROPN
gujaf-258	131	94	.	.	PUNCT
gujaf-258	132	1	h05	h05	PROPN
gujaf-258	132	2	:	:	PUNCT
gujaf-258	132	3	risk	risk	NOUN
gujaf-258	132	4	committee	committee	NOUN
gujaf-258	132	5	gender	gender	NOUN
gujaf-258	132	6	has	have	VERB
gujaf-258	132	7	no	no	DET
gujaf-258	132	8	significant	significant	ADJ
gujaf-258	132	9	effect	effect	NOUN
gujaf-258	132	10	on	on	ADP
gujaf-258	132	11	financial	financial	ADJ
gujaf-258	132	12	distress	distress	NOUN
gujaf-258	132	13	likelihood	likelihood	NOUN
gujaf-258	132	14	of	of	ADP
gujaf-258	132	15	listed	list	VERB
gujaf-258	132	16	dmbs	dmb	NOUN
gujaf-258	132	17	in	in	ADP
gujaf-258	132	18	nigeria	nigeria	PRON
gujaf-258	132	19	the	the	DET
gujaf-258	132	20	outcome	outcome	NOUN
gujaf-258	132	21	of	of	ADP
gujaf-258	132	22	this	this	DET
gujaf-258	132	23	study	study	NOUN
gujaf-258	132	24	could	could	AUX
gujaf-258	132	25	pave	pave	VERB
gujaf-258	132	26	way	way	NOUN
gujaf-258	132	27	for	for	ADP
gujaf-258	132	28	further	far	ADV
gujaf-258	132	29	related	relate	VERB
gujaf-258	132	30	studies	study	NOUN
gujaf-258	132	31	.	.	PUNCT
gujaf-258	133	1	similarly	similarly	ADV
gujaf-258	133	2	,	,	PUNCT
gujaf-258	133	3	the	the	DET
gujaf-258	133	4	outcome	outcome	NOUN
gujaf-258	133	5	may	may	AUX
gujaf-258	133	6	serve	serve	VERB
gujaf-258	133	7	as	as	ADP
gujaf-258	133	8	guide	guide	NOUN
gujaf-258	133	9	to	to	ADP
gujaf-258	133	10	the	the	DET
gujaf-258	133	11	managers	manager	NOUN
gujaf-258	133	12	of	of	ADP
gujaf-258	133	13	the	the	DET
gujaf-258	133	14	listed	list	VERB
gujaf-258	133	15	dmbs	dmb	NOUN
gujaf-258	133	16	in	in	ADP
gujaf-258	133	17	nigeria	nigeria	PROPN
gujaf-258	133	18	particularly	particularly	ADV
gujaf-258	133	19	in	in	ADP
gujaf-258	133	20	decision	decision	NOUN
gujaf-258	133	21	making	making	NOUN
gujaf-258	133	22	.	.	PUNCT
gujaf-258	134	1	accordingly	accordingly	ADV
gujaf-258	134	2	,	,	PUNCT
gujaf-258	134	3	the	the	DET
gujaf-258	134	4	result	result	NOUN
gujaf-258	134	5	of	of	ADP
gujaf-258	134	6	the	the	DET
gujaf-258	134	7	study	study	NOUN
gujaf-258	134	8	could	could	AUX
gujaf-258	134	9	be	be	AUX
gujaf-258	134	10	use	use	VERB
gujaf-258	134	11	full	full	ADJ
gujaf-258	134	12	to	to	ADP
gujaf-258	134	13	all	all	DET
gujaf-258	134	14	relevant	relevant	ADJ
gujaf-258	134	15	financial	financial	ADJ
gujaf-258	134	16	regulators	regulator	NOUN
gujaf-258	134	17	in	in	ADP
gujaf-258	134	18	nigeria	nigeria	PROPN
gujaf-258	134	19	like	like	ADP
gujaf-258	134	20	cbn	cbn	PROPN
gujaf-258	134	21	,	,	PUNCT
gujaf-258	134	22	sec	sec	PROPN
gujaf-258	134	23	,	,	PUNCT
gujaf-258	134	24	ndic	ndic	ADJ
gujaf-258	134	25	among	among	ADP
gujaf-258	134	26	others	other	NOUN
gujaf-258	134	27	.	.	PUNCT
gujaf-258	135	1	likewise	likewise	ADV
gujaf-258	135	2	,	,	PUNCT
gujaf-258	135	3	other	other	ADJ
gujaf-258	135	4	financial	financial	ADJ
gujaf-258	135	5	stakeholders	stakeholder	NOUN
gujaf-258	135	6	may	may	AUX
gujaf-258	135	7	utilize	utilize	VERB
gujaf-258	135	8	the	the	DET
gujaf-258	135	9	outcome	outcome	NOUN
gujaf-258	135	10	for	for	ADP
gujaf-258	135	11	effective	effective	ADJ
gujaf-258	135	12	policy	policy	NOUN
gujaf-258	135	13	.	.	PUNCT
gujaf-258	136	1	conclusively	conclusively	ADV
gujaf-258	136	2	,	,	PUNCT
gujaf-258	136	3	the	the	DET
gujaf-258	136	4	paper	paper	NOUN
gujaf-258	136	5	is	be	AUX
gujaf-258	136	6	divided	divide	VERB
gujaf-258	136	7	into	into	ADP
gujaf-258	136	8	five	five	NUM
gujaf-258	136	9	parts	part	NOUN
gujaf-258	136	10	namely	namely	ADV
gujaf-258	136	11	:	:	PUNCT
gujaf-258	136	12	introduction	introduction	NOUN
gujaf-258	136	13	,	,	PUNCT
gujaf-258	136	14	literature	literature	PROPN
gujaf-258	136	15	review	review	PROPN
gujaf-258	136	16	,	,	PUNCT
gujaf-258	136	17	methodology	methodology	NOUN
gujaf-258	136	18	,	,	PUNCT
gujaf-258	136	19	result	result	VERB
gujaf-258	136	20	discussion	discussion	NOUN
gujaf-258	136	21	,	,	PUNCT
gujaf-258	136	22	discussion	discussion	NOUN
gujaf-258	136	23	of	of	ADP
gujaf-258	136	24	findings	finding	NOUN
gujaf-258	136	25	as	as	ADV
gujaf-258	136	26	well	well	ADV
gujaf-258	136	27	the	the	DET
gujaf-258	136	28	policy	policy	NOUN
gujaf-258	136	29	implications	implication	NOUN
gujaf-258	136	30	.	.	PUNCT
gujaf-258	137	1	2	2	X
gujaf-258	137	2	.	.	X
gujaf-258	137	3	literature	literature	NOUN
gujaf-258	137	4	review	review	VERB
gujaf-258	137	5	the	the	DET
gujaf-258	137	6	section	section	NOUN
gujaf-258	137	7	focused	focus	VERB
gujaf-258	137	8	on	on	ADP
gujaf-258	137	9	reviewing	review	VERB
gujaf-258	137	10	literature	literature	NOUN
gujaf-258	137	11	and	and	CCONJ
gujaf-258	137	12	concepts	concept	NOUN
gujaf-258	137	13	on	on	ADP
gujaf-258	137	14	ceo	ceo	NOUN
gujaf-258	137	15	age	age	NOUN
gujaf-258	137	16	,	,	PUNCT
gujaf-258	137	17	ceo	ceo	NOUN
gujaf-258	137	18	gender	gender	NOUN
gujaf-258	137	19	and	and	CCONJ
gujaf-258	137	20	financial	financial	ADJ
gujaf-258	137	21	distress	distress	NOUN
gujaf-258	137	22	likelihood	likelihood	NOUN
gujaf-258	137	23	.	.	PUNCT
gujaf-258	138	1	2.1	2.1	NUM
gujaf-258	138	2	ceo	ceo	NOUN
gujaf-258	138	3	age	age	NOUN
gujaf-258	138	4	and	and	CCONJ
gujaf-258	138	5	financial	financial	ADJ
gujaf-258	138	6	distress	distress	NOUN
gujaf-258	138	7	259	259	NUM
gujaf-258	138	8	it	it	PRON
gujaf-258	138	9	is	be	AUX
gujaf-258	138	10	imperative	imperative	ADJ
gujaf-258	138	11	to	to	PART
gujaf-258	138	12	note	note	VERB
gujaf-258	138	13	that	that	SCONJ
gujaf-258	138	14	scholars	scholar	NOUN
gujaf-258	138	15	have	have	AUX
gujaf-258	138	16	attempted	attempt	VERB
gujaf-258	138	17	to	to	PART
gujaf-258	138	18	examine	examine	VERB
gujaf-258	138	19	the	the	DET
gujaf-258	138	20	effect	effect	NOUN
gujaf-258	138	21	of	of	ADP
gujaf-258	138	22	ceos	ceos	NOUN
gujaf-258	138	23	on	on	ADP
gujaf-258	138	24	financial	financial	ADJ
gujaf-258	138	25	distress	distress	NOUN
gujaf-258	138	26	likelihood	likelihood	NOUN
gujaf-258	138	27	of	of	ADP
gujaf-258	138	28	different	different	ADJ
gujaf-258	138	29	context	context	NOUN
gujaf-258	138	30	with	with	ADP
gujaf-258	138	31	different	different	ADJ
gujaf-258	138	32	outcomes	outcome	NOUN
gujaf-258	138	33	.	.	PUNCT
gujaf-258	139	1	hence	hence	ADV
gujaf-258	139	2	,	,	PUNCT
gujaf-258	139	3	certain	certain	ADJ
gujaf-258	139	4	group	group	NOUN
gujaf-258	139	5	of	of	ADP
gujaf-258	139	6	scholars	scholar	NOUN
gujaf-258	139	7	discovered	discover	VERB
gujaf-258	139	8	that	that	SCONJ
gujaf-258	139	9	ceo	ceo	NOUN
gujaf-258	139	10	age	age	NOUN
gujaf-258	139	11	has	have	VERB
gujaf-258	139	12	a	a	DET
gujaf-258	139	13	positive	positive	ADJ
gujaf-258	139	14	and	and	CCONJ
gujaf-258	139	15	significant	significant	ADJ
gujaf-258	139	16	effect	effect	NOUN
gujaf-258	139	17	on	on	ADP
gujaf-258	139	18	financial	financial	ADJ
gujaf-258	139	19	distress	distress	NOUN
gujaf-258	139	20	likelihood	likelihood	NOUN
gujaf-258	139	21	.	.	PUNCT
gujaf-258	140	1	for	for	ADP
gujaf-258	140	2	instance	instance	NOUN
gujaf-258	140	3	a	a	DET
gujaf-258	140	4	study	study	NOUN
gujaf-258	140	5	was	be	AUX
gujaf-258	140	6	conducted	conduct	VERB
gujaf-258	140	7	in	in	ADP
gujaf-258	140	8	kenya	kenya	PROPN
gujaf-258	140	9	by	by	ADP
gujaf-258	140	10	rono	rono	PROPN
gujaf-258	140	11	(	(	PUNCT
gujaf-258	140	12	2018	2018	NUM
gujaf-258	140	13	)	)	PUNCT
gujaf-258	140	14	on	on	ADP
gujaf-258	140	15	a	a	DET
gujaf-258	140	16	topic	topic	NOUN
gujaf-258	140	17	titled	title	VERB
gujaf-258	140	18	ceo	ceo	NOUN
gujaf-258	140	19	attributes	attribute	NOUN
gujaf-258	140	20	and	and	CCONJ
gujaf-258	140	21	financial	financial	ADJ
gujaf-258	140	22	distress	distress	NOUN
gujaf-258	140	23	during	during	ADP
gujaf-258	140	24	2016	2016	NUM
gujaf-258	140	25	,	,	PUNCT
gujaf-258	140	26	using	use	VERB
gujaf-258	140	27	secondary	secondary	ADJ
gujaf-258	140	28	data	datum	NOUN
gujaf-258	140	29	based	base	VERB
gujaf-258	140	30	altman	altman	PROPN
gujaf-258	140	31	z	z	PROPN
gujaf-258	140	32	score	score	PROPN
gujaf-258	140	33	model	model	NOUN
gujaf-258	140	34	approach	approach	NOUN
gujaf-258	140	35	of	of	ADP
gujaf-258	140	36	prediction	prediction	NOUN
gujaf-258	140	37	,	,	PUNCT
gujaf-258	140	38	as	as	SCONJ
gujaf-258	140	39	ceos	ceos	NOUN
gujaf-258	140	40	age	age	NOUN
gujaf-258	140	41	was	be	AUX
gujaf-258	140	42	considered	consider	VERB
gujaf-258	140	43	as	as	SCONJ
gujaf-258	140	44	independent	independent	ADJ
gujaf-258	140	45	variable	variable	ADJ
gujaf-258	140	46	and	and	CCONJ
gujaf-258	140	47	financial	financial	ADJ
gujaf-258	140	48	distress	distress	NOUN
gujaf-258	140	49	was	be	AUX
gujaf-258	140	50	considered	consider	VERB
gujaf-258	140	51	as	as	ADP
gujaf-258	140	52	dependent	dependent	ADJ
gujaf-258	140	53	variable	variable	NOUN
gujaf-258	140	54	,	,	PUNCT
gujaf-258	140	55	found	find	VERB
gujaf-258	140	56	ceos	ceos	PROPN
gujaf-258	140	57	age	age	NOUN
gujaf-258	140	58	to	to	PART
gujaf-258	140	59	be	be	AUX
gujaf-258	140	60	positive	positive	ADJ
gujaf-258	140	61	and	and	CCONJ
gujaf-258	140	62	significantly	significantly	ADV
gujaf-258	140	63	influencing	influence	VERB
gujaf-258	140	64	financial	financial	ADJ
gujaf-258	140	65	distress	distress	NOUN
gujaf-258	140	66	.	.	PUNCT
gujaf-258	141	1	on	on	ADP
gujaf-258	141	2	the	the	DET
gujaf-258	141	3	other	other	ADJ
gujaf-258	141	4	hand	hand	NOUN
gujaf-258	141	5	,	,	PUNCT
gujaf-258	141	6	both	both	DET
gujaf-258	141	7	studies	study	NOUN
gujaf-258	141	8	could	could	AUX
gujaf-258	141	9	not	not	PART
gujaf-258	141	10	cover	cover	VERB
gujaf-258	141	11	wide	wide	ADJ
gujaf-258	141	12	periods	period	NOUN
gujaf-258	141	13	as	as	SCONJ
gujaf-258	141	14	shown	show	VERB
gujaf-258	141	15	from	from	ADP
gujaf-258	141	16	the	the	DET
gujaf-258	141	17	studies	study	NOUN
gujaf-258	141	18	.	.	PUNCT
gujaf-258	142	1	hence	hence	ADV
gujaf-258	142	2	,	,	PUNCT
gujaf-258	142	3	there	there	PRON
gujaf-258	142	4	is	be	VERB
gujaf-258	142	5	need	need	NOUN
gujaf-258	142	6	to	to	PART
gujaf-258	142	7	conduct	conduct	VERB
gujaf-258	142	8	a	a	DET
gujaf-258	142	9	similar	similar	ADJ
gujaf-258	142	10	study	study	NOUN
gujaf-258	142	11	with	with	ADP
gujaf-258	142	12	more	more	ADV
gujaf-258	142	13	wider	wide	ADJ
gujaf-258	142	14	periods	period	NOUN
gujaf-258	142	15	on	on	ADP
gujaf-258	142	16	same	same	ADJ
gujaf-258	142	17	subject	subject	NOUN
gujaf-258	142	18	matter	matter	NOUN
gujaf-258	142	19	in	in	ADP
gujaf-258	142	20	order	order	NOUN
gujaf-258	142	21	to	to	PART
gujaf-258	142	22	come	come	VERB
gujaf-258	142	23	up	up	ADP
gujaf-258	142	24	with	with	ADP
gujaf-258	142	25	a	a	DET
gujaf-258	142	26	different	different	ADJ
gujaf-258	142	27	outcome	outcome	NOUN
gujaf-258	142	28	.	.	PUNCT
gujaf-258	143	1	similarly	similarly	ADV
gujaf-258	143	2	,	,	PUNCT
gujaf-258	143	3	naafs	naafs	INTJ
gujaf-258	143	4	(	(	PUNCT
gujaf-258	143	5	2019)discovered	2019)discovered	NUM
gujaf-258	143	6	that	that	SCONJ
gujaf-258	143	7	there	there	PRON
gujaf-258	143	8	is	be	VERB
gujaf-258	143	9	a	a	DET
gujaf-258	143	10	positive	positive	ADJ
gujaf-258	143	11	and	and	CCONJ
gujaf-258	143	12	significant	significant	ADJ
gujaf-258	143	13	link	link	NOUN
gujaf-258	143	14	between	between	ADP
gujaf-258	143	15	the	the	DET
gujaf-258	143	16	ceos	ceos	NOUN
gujaf-258	143	17	age	age	NOUN
gujaf-258	143	18	and	and	CCONJ
gujaf-258	143	19	financial	financial	ADJ
gujaf-258	143	20	crisis	crisis	NOUN
gujaf-258	143	21	among	among	ADP
gujaf-258	143	22	1500	1500	NUM
gujaf-258	143	23	non	non	ADJ
gujaf-258	143	24	-	-	ADJ
gujaf-258	143	25	financial	financial	ADJ
gujaf-258	143	26	firms	firm	NOUN
gujaf-258	143	27	during	during	ADP
gujaf-258	143	28	the	the	DET
gujaf-258	143	29	2004	2004	NUM
gujaf-258	143	30	–	–	PUNCT
gujaf-258	143	31	2009	2009	NUM
gujaf-258	143	32	,	,	PUNCT
gujaf-258	143	33	based	base	VERB
gujaf-258	143	34	on	on	ADP
gujaf-258	143	35	regression	regression	NOUN
gujaf-258	143	36	analysis	analysis	NOUN
gujaf-258	143	37	,	,	PUNCT
gujaf-258	143	38	where	where	SCONJ
gujaf-258	143	39	the	the	DET
gujaf-258	143	40	explanatory	explanatory	ADJ
gujaf-258	143	41	and	and	CCONJ
gujaf-258	143	42	explained	explain	VERB
gujaf-258	143	43	variable	variable	NOUN
gujaf-258	143	44	of	of	ADP
gujaf-258	143	45	the	the	DET
gujaf-258	143	46	study	study	NOUN
gujaf-258	143	47	were	be	AUX
gujaf-258	143	48	represented	represent	VERB
gujaf-258	143	49	by	by	ADP
gujaf-258	143	50	ceos	ceos	PROPN
gujaf-258	143	51	age	age	NOUN
gujaf-258	143	52	and	and	CCONJ
gujaf-258	143	53	financial	financial	ADJ
gujaf-258	143	54	crisis	crisis	NOUN
gujaf-258	143	55	respectively	respectively	ADV
gujaf-258	143	56	.	.	PUNCT
gujaf-258	144	1	considering	consider	VERB
gujaf-258	144	2	the	the	DET
gujaf-258	144	3	differences	difference	NOUN
gujaf-258	144	4	in	in	ADP
gujaf-258	144	5	the	the	DET
gujaf-258	144	6	outcome	outcome	NOUN
gujaf-258	144	7	of	of	ADP
gujaf-258	144	8	both	both	DET
gujaf-258	144	9	studies	study	NOUN
gujaf-258	144	10	there	there	PRON
gujaf-258	144	11	is	be	VERB
gujaf-258	144	12	needs	need	NOUN
gujaf-258	144	13	to	to	PART
gujaf-258	144	14	initiate	initiate	VERB
gujaf-258	144	15	a	a	DET
gujaf-258	144	16	moderating	moderate	VERB
gujaf-258	144	17	variable	variable	NOUN
gujaf-258	144	18	to	to	PART
gujaf-258	144	19	address	address	VERB
gujaf-258	144	20	the	the	DET
gujaf-258	144	21	divergence	divergence	NOUN
gujaf-258	144	22	views	view	NOUN
gujaf-258	144	23	from	from	ADP
gujaf-258	144	24	the	the	DET
gujaf-258	144	25	outcome	outcome	NOUN
gujaf-258	144	26	of	of	ADP
gujaf-258	144	27	both	both	DET
gujaf-258	144	28	studies	study	NOUN
gujaf-258	144	29	.	.	PUNCT
gujaf-258	145	1	more	more	ADV
gujaf-258	145	2	so	so	ADV
gujaf-258	145	3	,	,	PUNCT
gujaf-258	145	4	li	li	PROPN
gujaf-258	145	5	et	et	PROPN
gujaf-258	145	6	al	al	PROPN
gujaf-258	145	7	.	.	PROPN
gujaf-258	145	8	(	(	PUNCT
gujaf-258	145	9	2020	2020	NUM
gujaf-258	145	10	)	)	PUNCT
gujaf-258	145	11	discovered	discover	VERB
gujaf-258	145	12	that	that	SCONJ
gujaf-258	145	13	ceos	ceos	NOUN
gujaf-258	145	14	positively	positively	ADV
gujaf-258	145	15	and	and	CCONJ
gujaf-258	145	16	significantly	significantly	ADV
gujaf-258	145	17	influence	influence	VERB
gujaf-258	145	18	the	the	DET
gujaf-258	145	19	financial	financial	ADJ
gujaf-258	145	20	distress	distress	NOUN
gujaf-258	145	21	risk	risk	NOUN
gujaf-258	145	22	tendency	tendency	NOUN
gujaf-258	145	23	while	while	SCONJ
gujaf-258	145	24	predicting	predict	VERB
gujaf-258	145	25	risk	risk	NOUN
gujaf-258	145	26	tendency	tendency	NOUN
gujaf-258	145	27	of	of	ADP
gujaf-258	145	28	financial	financial	ADJ
gujaf-258	145	29	distress	distress	NOUN
gujaf-258	145	30	based	base	VERB
gujaf-258	145	31	on	on	ADP
gujaf-258	145	32	corporate	corporate	ADJ
gujaf-258	145	33	governance	governance	NOUN
gujaf-258	145	34	measures	measure	NOUN
gujaf-258	145	35	for	for	ADP
gujaf-258	145	36	the	the	DET
gujaf-258	145	37	period	period	NOUN
gujaf-258	145	38	of	of	ADP
gujaf-258	145	39	17	17	NUM
gujaf-258	145	40	years	year	NOUN
gujaf-258	145	41	around	around	ADP
gujaf-258	145	42	china	china	PROPN
gujaf-258	145	43	and	and	CCONJ
gujaf-258	145	44	asia	asia	PROPN
gujaf-258	145	45	,	,	PUNCT
gujaf-258	145	46	where	where	SCONJ
gujaf-258	145	47	dynamic	dynamic	ADJ
gujaf-258	145	48	discrete	discrete	ADJ
gujaf-258	145	49	-	-	PUNCT
gujaf-258	145	50	time	time	NOUN
gujaf-258	145	51	survival	survival	NOUN
gujaf-258	145	52	analysis	analysis	NOUN
gujaf-258	145	53	was	be	AUX
gujaf-258	145	54	employed	employ	VERB
gujaf-258	145	55	model	model	NOUN
gujaf-258	145	56	.	.	PUNCT
gujaf-258	146	1	also	also	ADV
gujaf-258	146	2	,	,	PUNCT
gujaf-258	146	3	muien	muien	PROPN
gujaf-258	146	4	et	et	PROPN
gujaf-258	146	5	al	al	PROPN
gujaf-258	146	6	.	.	PROPN
gujaf-258	147	1	(	(	PUNCT
gujaf-258	147	2	2022	2022	NUM
gujaf-258	147	3	)	)	PUNCT
gujaf-258	147	4	found	find	VERB
gujaf-258	147	5	that	that	SCONJ
gujaf-258	147	6	there	there	PRON
gujaf-258	147	7	is	be	VERB
gujaf-258	147	8	a	a	DET
gujaf-258	147	9	positive	positive	ADJ
gujaf-258	147	10	and	and	CCONJ
gujaf-258	147	11	significant	significant	ADJ
gujaf-258	147	12	relationship	relationship	NOUN
gujaf-258	147	13	between	between	ADP
gujaf-258	147	14	ceos	ceos	NOUN
gujaf-258	147	15	age	age	NOUN
gujaf-258	147	16	and	and	CCONJ
gujaf-258	147	17	financial	financial	ADJ
gujaf-258	147	18	distress	distress	NOUN
gujaf-258	147	19	in	in	ADP
gujaf-258	147	20	their	their	PRON
gujaf-258	147	21	study	study	NOUN
gujaf-258	147	22	conducted	conduct	VERB
gujaf-258	147	23	on	on	ADP
gujaf-258	147	24	ceos	ceos	NOUN
gujaf-258	147	25	reputation	reputation	NOUN
gujaf-258	147	26	in	in	ADP
gujaf-258	147	27	relation	relation	NOUN
gujaf-258	147	28	to	to	PART
gujaf-258	147	29	firm‘s	firm‘s	VERB
gujaf-258	147	30	financial	financial	ADJ
gujaf-258	147	31	distress	distress	NOUN
gujaf-258	147	32	in	in	ADP
gujaf-258	147	33	pakistan	pakistan	PROPN
gujaf-258	147	34	for	for	ADP
gujaf-258	147	35	the	the	DET
gujaf-258	147	36	period	period	NOUN
gujaf-258	147	37	of	of	ADP
gujaf-258	147	38	2006	2006	NUM
gujaf-258	147	39	to	to	ADP
gujaf-258	147	40	2017	2017	NUM
gujaf-258	147	41	,	,	PUNCT
gujaf-258	147	42	with	with	ADP
gujaf-258	147	43	the	the	DET
gujaf-258	147	44	aim	aim	NOUN
gujaf-258	147	45	of	of	ADP
gujaf-258	147	46	investigating	investigate	VERB
gujaf-258	147	47	the	the	DET
gujaf-258	147	48	relation	relation	NOUN
gujaf-258	147	49	between	between	ADP
gujaf-258	147	50	ceos	ceos	NOUN
gujaf-258	147	51	reputation	reputation	NOUN
gujaf-258	147	52	and	and	CCONJ
gujaf-258	147	53	financial	financial	ADJ
gujaf-258	147	54	distress	distress	NOUN
gujaf-258	147	55	based	base	VERB
gujaf-258	147	56	on	on	ADP
gujaf-258	147	57	upper	upper	ADJ
gujaf-258	147	58	echelon	echelon	NOUN
gujaf-258	147	59	theory	theory	NOUN
gujaf-258	147	60	.	.	PUNCT
gujaf-258	148	1	but	but	CCONJ
gujaf-258	148	2	,	,	PUNCT
gujaf-258	148	3	other	other	ADJ
gujaf-258	148	4	scholars	scholar	NOUN
gujaf-258	148	5	discovered	discover	VERB
gujaf-258	148	6	that	that	SCONJ
gujaf-258	148	7	ceo	ceo	NOUN
gujaf-258	148	8	age	age	NOUN
gujaf-258	148	9	has	have	VERB
gujaf-258	148	10	a	a	DET
gujaf-258	148	11	negative	negative	ADJ
gujaf-258	148	12	effect	effect	NOUN
gujaf-258	148	13	on	on	ADP
gujaf-258	148	14	financial	financial	ADJ
gujaf-258	148	15	distress	distress	NOUN
gujaf-258	148	16	likelihood	likelihood	NOUN
gujaf-258	148	17	from	from	ADP
gujaf-258	148	18	different	different	ADJ
gujaf-258	148	19	sector	sector	NOUN
gujaf-258	148	20	and	and	CCONJ
gujaf-258	148	21	environment	environment	NOUN
gujaf-258	148	22	.	.	PUNCT
gujaf-258	149	1	dewandono	dewandono	PROPN
gujaf-258	149	2	(	(	PUNCT
gujaf-258	149	3	2018	2018	NUM
gujaf-258	149	4	)	)	PUNCT
gujaf-258	149	5	discovered	discover	VERB
gujaf-258	149	6	that	that	SCONJ
gujaf-258	149	7	ceos	ceos	PROPN
gujaf-258	149	8	age	age	NOUN
gujaf-258	149	9	have	have	VERB
gujaf-258	149	10	negative	negative	ADJ
gujaf-258	149	11	relationship	relationship	NOUN
gujaf-258	149	12	significantly	significantly	ADV
gujaf-258	149	13	with	with	ADP
gujaf-258	149	14	the	the	DET
gujaf-258	149	15	firms	firm	NOUN
gujaf-258	149	16	‘	'	PUNCT
gujaf-258	149	17	default	default	NOUN
gujaf-258	149	18	risk	risk	NOUN
gujaf-258	149	19	in	in	ADP
gujaf-258	149	20	there	there	ADV
gujaf-258	149	21	studied	study	VERB
gujaf-258	149	22	on	on	ADP
gujaf-258	149	23	impact	impact	NOUN
gujaf-258	149	24	of	of	ADP
gujaf-258	149	25	top	top	ADJ
gujaf-258	149	26	managers	manager	NOUN
gujaf-258	149	27	attributes	attribute	VERB
gujaf-258	149	28	in	in	ADP
gujaf-258	149	29	an	an	DET
gujaf-258	149	30	effort	effort	NOUN
gujaf-258	149	31	to	to	PART
gujaf-258	149	32	examined	examined	VERB
gujaf-258	149	33	the	the	DET
gujaf-258	149	34	management	management	NOUN
gujaf-258	149	35	‘s	‘s	PROPN
gujaf-258	149	36	characteristics	characteristic	NOUN
gujaf-258	149	37	in	in	ADP
gujaf-258	149	38	relation	relation	NOUN
gujaf-258	149	39	to	to	PART
gujaf-258	149	40	default	default	VERB
gujaf-258	149	41	risk	risk	NOUN
gujaf-258	149	42	of	of	ADP
gujaf-258	149	43	smes	sme	NOUN
gujaf-258	149	44	around	around	ADP
gujaf-258	149	45	uk	uk	PROPN
gujaf-258	149	46	from	from	ADP
gujaf-258	149	47	2013	2013	NUM
gujaf-258	149	48	to	to	ADP
gujaf-258	149	49	2016	2016	NUM
gujaf-258	149	50	,	,	PUNCT
gujaf-258	149	51	using	use	VERB
gujaf-258	149	52	the	the	DET
gujaf-258	149	53	3,692	3,692	NUM
gujaf-258	149	54	firms	firm	NOUN
gujaf-258	149	55	as	as	ADP
gujaf-258	149	56	population	population	NOUN
gujaf-258	149	57	.	.	PUNCT
gujaf-258	150	1	the	the	DET
gujaf-258	150	2	research	research	NOUN
gujaf-258	150	3	considered	consider	VERB
gujaf-258	150	4	ceos	ceos	PROPN
gujaf-258	150	5	age	age	NOUN
gujaf-258	150	6	and	and	CCONJ
gujaf-258	150	7	default	default	NOUN
gujaf-258	150	8	risk	risk	NOUN
gujaf-258	150	9	as	as	ADP
gujaf-258	150	10	independent	independent	ADJ
gujaf-258	150	11	and	and	CCONJ
gujaf-258	150	12	dependent	dependent	ADJ
gujaf-258	150	13	variable	variable	NOUN
gujaf-258	150	14	respectively	respectively	ADV
gujaf-258	150	15	,	,	PUNCT
gujaf-258	150	16	where	where	SCONJ
gujaf-258	150	17	the	the	DET
gujaf-258	150	18	study	study	NOUN
gujaf-258	150	19	employed	employ	VERB
gujaf-258	150	20	multivariate	multivariate	NOUN
gujaf-258	150	21	regression	regression	NOUN
gujaf-258	150	22	analysis	analysis	NOUN
gujaf-258	150	23	on	on	ADP
gujaf-258	150	24	altman	altman	PROPN
gujaf-258	150	25	z	z	PROPN
gujaf-258	150	26	score	score	NOUN
gujaf-258	150	27	model	model	NOUN
gujaf-258	150	28	in	in	ADP
gujaf-258	150	29	measuring	measure	VERB
gujaf-258	150	30	the	the	DET
gujaf-258	150	31	default	default	NOUN
gujaf-258	150	32	risk	risk	NOUN
gujaf-258	150	33	control	control	NOUN
gujaf-258	150	34	prediction	prediction	NOUN
gujaf-258	150	35	.	.	PUNCT
gujaf-258	151	1	accordingly	accordingly	ADV
gujaf-258	151	2	,	,	PUNCT
gujaf-258	151	3	rehmana	rehmana	PROPN
gujaf-258	151	4	et	et	PROPN
gujaf-258	151	5	al	al	PROPN
gujaf-258	151	6	.	.	PROPN
gujaf-258	152	1	(	(	PUNCT
gujaf-258	152	2	2021	2021	NUM
gujaf-258	152	3	)	)	PUNCT
gujaf-258	152	4	in	in	ADP
gujaf-258	152	5	their	their	PRON
gujaf-258	152	6	study	study	NOUN
gujaf-258	152	7	in	in	ADP
gujaf-258	152	8	pakistan	pakistan	PROPN
gujaf-258	152	9	during	during	ADP
gujaf-258	152	10	2010	2010	NUM
gujaf-258	152	11	-	-	SYM
gujaf-258	152	12	2019	2019	NUM
gujaf-258	152	13	,	,	PUNCT
gujaf-258	152	14	discovered	discover	VERB
gujaf-258	152	15	a	a	DET
gujaf-258	152	16	260	260	NUM
gujaf-258	152	17	negative	negative	ADJ
gujaf-258	152	18	a	a	DET
gujaf-258	152	19	significant	significant	ADJ
gujaf-258	152	20	effect	effect	NOUN
gujaf-258	152	21	between	between	ADP
gujaf-258	152	22	ceos	ceos	NOUN
gujaf-258	152	23	age	age	NOUN
gujaf-258	152	24	and	and	CCONJ
gujaf-258	152	25	financial	financial	ADJ
gujaf-258	152	26	crisis	crisis	NOUN
gujaf-258	152	27	,	,	PUNCT
gujaf-258	152	28	as	as	SCONJ
gujaf-258	152	29	ceos	ceos	PROPN
gujaf-258	152	30	age	age	NOUN
gujaf-258	152	31	represented	represent	VERB
gujaf-258	152	32	the	the	DET
gujaf-258	152	33	explanatory	explanatory	ADJ
gujaf-258	152	34	variable	variable	NOUN
gujaf-258	152	35	while	while	SCONJ
gujaf-258	152	36	the	the	DET
gujaf-258	152	37	financial	financial	ADJ
gujaf-258	152	38	crisis	crisis	NOUN
gujaf-258	152	39	represented	represent	VERB
gujaf-258	152	40	dependent	dependent	ADJ
gujaf-258	152	41	variable	variable	NOUN
gujaf-258	152	42	in	in	ADP
gujaf-258	152	43	the	the	DET
gujaf-258	152	44	research	research	NOUN
gujaf-258	152	45	.	.	PUNCT
gujaf-258	153	1	but	but	CCONJ
gujaf-258	153	2	if	if	SCONJ
gujaf-258	153	3	a	a	DET
gujaf-258	153	4	similar	similar	ADJ
gujaf-258	153	5	study	study	NOUN
gujaf-258	153	6	would	would	AUX
gujaf-258	153	7	be	be	AUX
gujaf-258	153	8	conducted	conduct	VERB
gujaf-258	153	9	with	with	ADP
gujaf-258	153	10	different	different	ADJ
gujaf-258	153	11	models	model	NOUN
gujaf-258	153	12	for	for	ADP
gujaf-258	153	13	predicting	predict	VERB
gujaf-258	153	14	the	the	DET
gujaf-258	153	15	financial	financial	ADJ
gujaf-258	153	16	distress	distress	NOUN
gujaf-258	153	17	the	the	DET
gujaf-258	153	18	outcome	outcome	NOUN
gujaf-258	153	19	would	would	AUX
gujaf-258	153	20	have	have	AUX
gujaf-258	153	21	been	be	AUX
gujaf-258	153	22	different	different	ADJ
gujaf-258	153	23	.	.	PUNCT
gujaf-258	154	1	on	on	ADP
gujaf-258	154	2	the	the	DET
gujaf-258	154	3	other	other	ADJ
gujaf-258	154	4	hand	hand	NOUN
gujaf-258	154	5	,	,	PUNCT
gujaf-258	154	6	a	a	DET
gujaf-258	154	7	regional	regional	ADJ
gujaf-258	154	8	study	study	NOUN
gujaf-258	154	9	was	be	AUX
gujaf-258	154	10	conducted	conduct	VERB
gujaf-258	154	11	by	by	ADP
gujaf-258	154	12	gerasimova	gerasimova	PROPN
gujaf-258	154	13	(	(	PUNCT
gujaf-258	154	14	2021	2021	NUM
gujaf-258	154	15	)	)	PUNCT
gujaf-258	154	16	on	on	ADP
gujaf-258	154	17	ceos	ceos	PROPN
gujaf-258	154	18	characteristics	characteristic	NOUN
gujaf-258	154	19	and	and	CCONJ
gujaf-258	154	20	bank	bank	NOUN
gujaf-258	154	21	risk	risk	NOUN
gujaf-258	154	22	-	-	PUNCT
gujaf-258	154	23	taking	taking	NOUN
gujaf-258	154	24	of	of	ADP
gujaf-258	154	25	listed	list	VERB
gujaf-258	154	26	commercial	commercial	ADJ
gujaf-258	154	27	banks	bank	NOUN
gujaf-258	154	28	in	in	ADP
gujaf-258	154	29	north	north	PROPN
gujaf-258	154	30	america	america	PROPN
gujaf-258	154	31	,	,	PUNCT
gujaf-258	154	32	europe	europe	PROPN
gujaf-258	154	33	and	and	CCONJ
gujaf-258	154	34	asiapacific	asiapacific	ADJ
gujaf-258	154	35	region	region	NOUN
gujaf-258	154	36	in	in	ADP
gujaf-258	154	37	relation	relation	NOUN
gujaf-258	154	38	to	to	ADP
gujaf-258	154	39	ceos	ceos	PROPN
gujaf-258	154	40	characteristics	characteristic	NOUN
gujaf-258	154	41	and	and	CCONJ
gujaf-258	154	42	bank	bank	NOUN
gujaf-258	154	43	risktaking	risktaking	NOUN
gujaf-258	154	44	of	of	ADP
gujaf-258	154	45	listed	list	VERB
gujaf-258	154	46	commercial	commercial	ADJ
gujaf-258	154	47	banks	bank	NOUN
gujaf-258	154	48	between	between	ADP
gujaf-258	154	49	(	(	PUNCT
gujaf-258	154	50	2014	2014	NUM
gujaf-258	154	51	-	-	SYM
gujaf-258	154	52	2018	2018	NUM
gujaf-258	154	53	)	)	PUNCT
gujaf-258	154	54	.	.	PUNCT
gujaf-258	155	1	the	the	DET
gujaf-258	155	2	study	study	NOUN
gujaf-258	155	3	discovered	discover	VERB
gujaf-258	155	4	that	that	SCONJ
gujaf-258	155	5	ceos	ceos	PROPN
gujaf-258	155	6	age	age	NOUN
gujaf-258	155	7	has	have	VERB
gujaf-258	155	8	no	no	DET
gujaf-258	155	9	significant	significant	ADJ
gujaf-258	155	10	impact	impact	NOUN
gujaf-258	155	11	on	on	ADP
gujaf-258	155	12	the	the	DET
gujaf-258	155	13	financial	financial	ADJ
gujaf-258	155	14	risk	risk	NOUN
gujaf-258	155	15	of	of	ADP
gujaf-258	155	16	the	the	DET
gujaf-258	155	17	organization	organization	NOUN
gujaf-258	155	18	,	,	PUNCT
gujaf-258	155	19	using	use	VERB
gujaf-258	155	20	multiple	multiple	ADJ
gujaf-258	155	21	regression	regression	NOUN
gujaf-258	155	22	technique	technique	NOUN
gujaf-258	155	23	based	base	VERB
gujaf-258	155	24	on	on	ADP
gujaf-258	155	25	ordinary	ordinary	ADJ
gujaf-258	155	26	least	least	ADJ
gujaf-258	155	27	ols	ol	NOUN
gujaf-258	155	28	to	to	ADP
gujaf-258	155	29	analyses	analysis	NOUN
gujaf-258	155	30	the	the	DET
gujaf-258	155	31	secondary	secondary	ADJ
gujaf-258	155	32	data	datum	NOUN
gujaf-258	155	33	obtained	obtain	VERB
gujaf-258	155	34	from	from	ADP
gujaf-258	155	35	financial	financial	ADJ
gujaf-258	155	36	statement	statement	NOUN
gujaf-258	155	37	of	of	ADP
gujaf-258	155	38	the	the	DET
gujaf-258	155	39	banks	bank	NOUN
gujaf-258	155	40	.	.	PUNCT
gujaf-258	156	1	therefore	therefore	ADV
gujaf-258	156	2	,	,	PUNCT
gujaf-258	156	3	the	the	DET
gujaf-258	156	4	mixed	mixed	ADJ
gujaf-258	156	5	or	or	CCONJ
gujaf-258	156	6	divergence	divergence	NOUN
gujaf-258	156	7	views	view	NOUN
gujaf-258	156	8	among	among	ADP
gujaf-258	156	9	from	from	ADP
gujaf-258	156	10	the	the	DET
gujaf-258	156	11	findings	finding	NOUN
gujaf-258	156	12	of	of	ADP
gujaf-258	156	13	the	the	DET
gujaf-258	156	14	studies	study	NOUN
gujaf-258	156	15	this	this	DET
gujaf-258	156	16	study	study	VERB
gujaf-258	156	17	necessitate	necessitate	ADJ
gujaf-258	156	18	the	the	DET
gujaf-258	156	19	need	need	NOUN
gujaf-258	156	20	to	to	ADP
gujaf-258	156	21	the	the	DET
gujaf-258	156	22	employing	employ	VERB
gujaf-258	156	23	moderating	moderate	VERB
gujaf-258	156	24	variable	variable	NOUN
gujaf-258	156	25	in	in	ADP
gujaf-258	156	26	the	the	DET
gujaf-258	156	27	study	study	NOUN
gujaf-258	156	28	.	.	PUNCT
gujaf-258	157	1	in	in	ADP
gujaf-258	157	2	view	view	NOUN
gujaf-258	157	3	of	of	ADP
gujaf-258	157	4	that	that	SCONJ
gujaf-258	157	5	there	there	PRON
gujaf-258	157	6	is	be	VERB
gujaf-258	157	7	need	need	NOUN
gujaf-258	157	8	to	to	PART
gujaf-258	157	9	conduct	conduct	VERB
gujaf-258	157	10	a	a	DET
gujaf-258	157	11	similar	similar	ADJ
gujaf-258	157	12	study	study	NOUN
gujaf-258	157	13	with	with	ADP
gujaf-258	157	14	a	a	DET
gujaf-258	157	15	moderating	moderate	VERB
gujaf-258	157	16	variable	variable	NOUN
gujaf-258	157	17	which	which	PRON
gujaf-258	157	18	will	will	AUX
gujaf-258	157	19	be	be	AUX
gujaf-258	157	20	represented	represent	VERB
gujaf-258	157	21	by	by	ADP
gujaf-258	157	22	rmcg	rmcg	NOUN
gujaf-258	157	23	on	on	ADP
gujaf-258	157	24	the	the	DET
gujaf-258	157	25	relationship	relationship	NOUN
gujaf-258	157	26	between	between	ADP
gujaf-258	157	27	ceos	ceos	NOUN
gujaf-258	157	28	attributes	attribute	NOUN
gujaf-258	157	29	and	and	CCONJ
gujaf-258	157	30	financial	financial	ADJ
gujaf-258	157	31	distress	distress	NOUN
gujaf-258	157	32	among	among	ADP
gujaf-258	157	33	listed	list	VERB
gujaf-258	157	34	dmbs	dmb	NOUN
gujaf-258	157	35	in	in	ADP
gujaf-258	157	36	nigeria	nigeria	PROPN
gujaf-258	157	37	.	.	PUNCT
gujaf-258	158	1	conclusively	conclusively	ADV
gujaf-258	158	2	,	,	PUNCT
gujaf-258	158	3	the	the	DET
gujaf-258	158	4	reviewed	review	VERB
gujaf-258	158	5	literatures	literature	NOUN
gujaf-258	158	6	cover	cover	VERB
gujaf-258	158	7	the	the	DET
gujaf-258	158	8	period	period	NOUN
gujaf-258	158	9	of	of	ADP
gujaf-258	158	10	2014	2014	NUM
gujaf-258	158	11	-	-	SYM
gujaf-258	158	12	2022	2022	NUM
gujaf-258	158	13	.	.	PUNCT
gujaf-258	159	1	finally	finally	ADV
gujaf-258	159	2	,	,	PUNCT
gujaf-258	159	3	none	none	NOUN
gujaf-258	159	4	of	of	ADP
gujaf-258	159	5	the	the	DET
gujaf-258	159	6	study	study	NOUN
gujaf-258	159	7	used	use	VERB
gujaf-258	159	8	organizational	organizational	ADJ
gujaf-258	159	9	life	life	NOUN
gujaf-258	159	10	cycle	cycle	NOUN
gujaf-258	159	11	theory	theory	NOUN
gujaf-258	159	12	as	as	ADP
gujaf-258	159	13	an	an	DET
gujaf-258	159	14	underpinning	underpinning	ADJ
gujaf-258	159	15	theory	theory	NOUN
gujaf-258	159	16	2.2	2.2	NUM
gujaf-258	159	17	ceos	ceos	NOUN
gujaf-258	159	18	gender	gender	NOUN
gujaf-258	159	19	and	and	CCONJ
gujaf-258	159	20	financial	financial	ADJ
gujaf-258	159	21	distress	distress	NOUN
gujaf-258	159	22	considering	consider	VERB
gujaf-258	159	23	the	the	DET
gujaf-258	159	24	role	role	NOUN
gujaf-258	159	25	of	of	ADP
gujaf-258	159	26	gender	gender	NOUN
gujaf-258	159	27	in	in	ADP
gujaf-258	159	28	the	the	DET
gujaf-258	159	29	administration	administration	NOUN
gujaf-258	159	30	of	of	ADP
gujaf-258	159	31	finance	finance	NOUN
gujaf-258	159	32	in	in	ADP
gujaf-258	159	33	an	an	DET
gujaf-258	159	34	ordinary	ordinary	ADJ
gujaf-258	159	35	business	business	NOUN
gujaf-258	159	36	operation	operation	NOUN
gujaf-258	159	37	studies	study	NOUN
gujaf-258	159	38	were	be	AUX
gujaf-258	159	39	conducted	conduct	VERB
gujaf-258	159	40	to	to	PART
gujaf-258	159	41	examine	examine	VERB
gujaf-258	159	42	the	the	DET
gujaf-258	159	43	effect	effect	NOUN
gujaf-258	159	44	of	of	ADP
gujaf-258	159	45	gender	gender	NOUN
gujaf-258	159	46	on	on	ADP
gujaf-258	159	47	financial	financial	ADJ
gujaf-258	159	48	distress	distress	NOUN
gujaf-258	159	49	likelihood	likelihood	NOUN
gujaf-258	159	50	in	in	ADP
gujaf-258	159	51	various	various	ADJ
gujaf-258	159	52	part	part	NOUN
gujaf-258	159	53	of	of	ADP
gujaf-258	159	54	the	the	DET
gujaf-258	159	55	world	world	NOUN
gujaf-258	159	56	an	an	DET
gujaf-258	159	57	came	come	VERB
gujaf-258	159	58	up	up	ADP
gujaf-258	159	59	with	with	ADP
gujaf-258	159	60	different	different	ADJ
gujaf-258	159	61	views	view	NOUN
gujaf-258	159	62	.	.	PUNCT
gujaf-258	160	1	rono	rono	PROPN
gujaf-258	160	2	(	(	PUNCT
gujaf-258	160	3	2018	2018	NUM
gujaf-258	160	4	)	)	PUNCT
gujaf-258	160	5	revealed	reveal	VERB
gujaf-258	160	6	that	that	SCONJ
gujaf-258	160	7	there	there	PRON
gujaf-258	160	8	is	be	VERB
gujaf-258	160	9	a	a	DET
gujaf-258	160	10	positive	positive	ADJ
gujaf-258	160	11	but	but	CCONJ
gujaf-258	160	12	insignificant	insignificant	ADJ
gujaf-258	160	13	relationship	relationship	NOUN
gujaf-258	160	14	between	between	ADP
gujaf-258	160	15	ceo	ceo	NOUN
gujaf-258	160	16	gender	gender	NOUN
gujaf-258	160	17	and	and	CCONJ
gujaf-258	160	18	financial	financial	ADJ
gujaf-258	160	19	distress	distress	NOUN
gujaf-258	160	20	,	,	PUNCT
gujaf-258	160	21	upon	upon	SCONJ
gujaf-258	160	22	investigating	investigate	VERB
gujaf-258	160	23	the	the	DET
gujaf-258	160	24	relationship	relationship	NOUN
gujaf-258	160	25	between	between	ADP
gujaf-258	160	26	ceos	ceos	NOUN
gujaf-258	160	27	attributes	attribute	NOUN
gujaf-258	160	28	and	and	CCONJ
gujaf-258	160	29	financial	financial	ADJ
gujaf-258	160	30	distress	distress	NOUN
gujaf-258	160	31	in	in	ADP
gujaf-258	160	32	commercial	commercial	ADJ
gujaf-258	160	33	banks	bank	NOUN
gujaf-258	160	34	during	during	ADP
gujaf-258	160	35	the	the	DET
gujaf-258	160	36	period	period	NOUN
gujaf-258	160	37	of	of	ADP
gujaf-258	160	38	2016	2016	NUM
gujaf-258	160	39	in	in	ADP
gujaf-258	160	40	kenya	kenya	PROPN
gujaf-258	160	41	.	.	PUNCT
gujaf-258	161	1	similarly	similarly	ADV
gujaf-258	161	2	in	in	ADP
gujaf-258	161	3	a	a	DET
gujaf-258	161	4	work	work	NOUN
gujaf-258	161	5	done	do	VERB
gujaf-258	161	6	by	by	ADP
gujaf-258	161	7	dewandono	dewandono	PROPN
gujaf-258	161	8	(	(	PUNCT
gujaf-258	161	9	2018)ceos	2018)ceos	NUM
gujaf-258	161	10	gender	gender	NOUN
gujaf-258	161	11	was	be	AUX
gujaf-258	161	12	discovered	discover	VERB
gujaf-258	161	13	to	to	PART
gujaf-258	161	14	have	have	AUX
gujaf-258	161	15	contributed	contribute	VERB
gujaf-258	161	16	negatively	negatively	ADV
gujaf-258	161	17	on	on	ADP
gujaf-258	161	18	financial	financial	ADJ
gujaf-258	161	19	distress	distress	NOUN
gujaf-258	161	20	following	follow	VERB
gujaf-258	161	21	the	the	DET
gujaf-258	161	22	outcome	outcome	NOUN
gujaf-258	161	23	of	of	ADP
gujaf-258	161	24	findings	finding	NOUN
gujaf-258	161	25	where	where	SCONJ
gujaf-258	161	26	multivariate	multivariate	NOUN
gujaf-258	161	27	regression	regression	NOUN
gujaf-258	161	28	analysis	analysis	NOUN
gujaf-258	161	29	was	be	AUX
gujaf-258	161	30	employed	employ	VERB
gujaf-258	161	31	based	base	VERB
gujaf-258	161	32	on	on	ADP
gujaf-258	161	33	altman	altman	PROPN
gujaf-258	161	34	z	z	PROPN
gujaf-258	161	35	score	score	NOUN
gujaf-258	161	36	approach	approach	NOUN
gujaf-258	161	37	in	in	ADP
gujaf-258	161	38	analyzing	analyze	VERB
gujaf-258	161	39	the	the	DET
gujaf-258	161	40	secondary	secondary	ADJ
gujaf-258	161	41	data	datum	NOUN
gujaf-258	161	42	obtained	obtain	VERB
gujaf-258	161	43	from	from	ADP
gujaf-258	161	44	the	the	DET
gujaf-258	161	45	sample	sample	NOUN
gujaf-258	161	46	of	of	ADP
gujaf-258	161	47	3,692	3,692	NUM
gujaf-258	161	48	smes	sme	NOUN
gujaf-258	161	49	in	in	ADP
gujaf-258	161	50	uk	uk	PROPN
gujaf-258	161	51	.	.	PROPN
gujaf-258	162	1	on	on	ADP
gujaf-258	162	2	the	the	DET
gujaf-258	162	3	other	other	ADJ
gujaf-258	162	4	hand	hand	NOUN
gujaf-258	162	5	,	,	PUNCT
gujaf-258	162	6	another	another	DET
gujaf-258	162	7	study	study	NOUN
gujaf-258	162	8	conducted	conduct	VERB
gujaf-258	162	9	in	in	ADP
gujaf-258	162	10	nigeria	nigeria	PROPN
gujaf-258	162	11	by	by	ADP
gujaf-258	162	12	lawrence	lawrence	PROPN
gujaf-258	162	13	et	et	PROPN
gujaf-258	162	14	al	al	PROPN
gujaf-258	162	15	(	(	PUNCT
gujaf-258	162	16	2021	2021	NUM
gujaf-258	162	17	)	)	PUNCT
gujaf-258	162	18	concluded	conclude	VERB
gujaf-258	162	19	that	that	SCONJ
gujaf-258	162	20	ceos	ceos	PROPN
gujaf-258	162	21	gender	gender	NOUN
gujaf-258	162	22	has	have	VERB
gujaf-258	162	23	a	a	DET
gujaf-258	162	24	negative	negative	ADJ
gujaf-258	162	25	effect	effect	NOUN
gujaf-258	162	26	on	on	ADP
gujaf-258	162	27	financial	financial	ADJ
gujaf-258	162	28	distress	distress	NOUN
gujaf-258	162	29	likelihood	likelihood	NOUN
gujaf-258	162	30	of	of	ADP
gujaf-258	162	31	59	59	NUM
gujaf-258	162	32	listed	list	VERB
gujaf-258	162	33	manufacturing	manufacturing	NOUN
gujaf-258	162	34	firms	firm	NOUN
gujaf-258	162	35	.	.	PUNCT
gujaf-258	163	1	ceos	ceos	PROPN
gujaf-258	163	2	gender	gender	NOUN
gujaf-258	163	3	is	be	AUX
gujaf-258	163	4	considered	consider	VERB
gujaf-258	163	5	as	as	ADP
gujaf-258	163	6	one	one	NUM
gujaf-258	163	7	of	of	ADP
gujaf-258	163	8	the	the	DET
gujaf-258	163	9	proxies	proxy	NOUN
gujaf-258	163	10	of	of	ADP
gujaf-258	163	11	ceos	ceos	NOUN
gujaf-258	163	12	attributes	attribute	VERB
gujaf-258	163	13	as	as	ADP
gujaf-258	163	14	independent	independent	ADJ
gujaf-258	163	15	variable	variable	ADJ
gujaf-258	163	16	and	and	CCONJ
gujaf-258	163	17	financial	financial	ADJ
gujaf-258	163	18	distress	distress	NOUN
gujaf-258	163	19	likelihood	likelihood	NOUN
gujaf-258	163	20	261	261	NUM
gujaf-258	163	21	represented	represent	VERB
gujaf-258	163	22	dependent	dependent	ADJ
gujaf-258	163	23	variable	variable	NOUN
gujaf-258	163	24	.	.	PUNCT
gujaf-258	164	1	and	and	CCONJ
gujaf-258	164	2	logistic	logistic	ADJ
gujaf-258	164	3	regression	regression	NOUN
gujaf-258	164	4	technique	technique	NOUN
gujaf-258	164	5	was	be	AUX
gujaf-258	164	6	suitable	suitable	ADJ
gujaf-258	164	7	used	use	VERB
gujaf-258	164	8	to	to	PART
gujaf-258	164	9	enable	enable	VERB
gujaf-258	164	10	the	the	DET
gujaf-258	164	11	researcher	researcher	NOUN
gujaf-258	164	12	analyzed	analyze	VERB
gujaf-258	164	13	the	the	DET
gujaf-258	164	14	secondary	secondary	ADJ
gujaf-258	164	15	panel	panel	NOUN
gujaf-258	164	16	data	datum	NOUN
gujaf-258	164	17	.	.	PUNCT
gujaf-258	165	1	thus	thus	ADV
gujaf-258	165	2	,	,	PUNCT
gujaf-258	165	3	there	there	PRON
gujaf-258	165	4	is	be	VERB
gujaf-258	165	5	a	a	DET
gujaf-258	165	6	need	need	NOUN
gujaf-258	165	7	to	to	PART
gujaf-258	165	8	conduct	conduct	VERB
gujaf-258	165	9	a	a	DET
gujaf-258	165	10	similar	similar	ADJ
gujaf-258	165	11	study	study	NOUN
gujaf-258	165	12	particularly	particularly	ADV
gujaf-258	165	13	in	in	ADP
gujaf-258	165	14	baking	bake	VERB
gujaf-258	165	15	industry	industry	NOUN
gujaf-258	165	16	using	use	VERB
gujaf-258	165	17	a	a	DET
gujaf-258	165	18	moderating	moderate	VERB
gujaf-258	165	19	variable	variable	NOUN
gujaf-258	165	20	under	under	ADP
gujaf-258	165	21	a	a	DET
gujaf-258	165	22	different	different	ADJ
gujaf-258	165	23	range	range	NOUN
gujaf-258	165	24	of	of	ADP
gujaf-258	165	25	time	time	NOUN
gujaf-258	165	26	.	.	PUNCT
gujaf-258	166	1	however	however	ADV
gujaf-258	166	2	,	,	PUNCT
gujaf-258	166	3	in	in	ADP
gujaf-258	166	4	another	another	DET
gujaf-258	166	5	study	study	NOUN
gujaf-258	166	6	conducted	conduct	VERB
gujaf-258	166	7	by	by	ADP
gujaf-258	166	8	gerasimova	gerasimova	PROPN
gujaf-258	166	9	(	(	PUNCT
gujaf-258	166	10	2021	2021	NUM
gujaf-258	166	11	)	)	PUNCT
gujaf-258	166	12	on	on	ADP
gujaf-258	166	13	the	the	DET
gujaf-258	166	14	relationship	relationship	NOUN
gujaf-258	166	15	between	between	ADP
gujaf-258	166	16	ceos	ceos	PROPN
gujaf-258	166	17	characteristics	characteristic	NOUN
gujaf-258	166	18	and	and	CCONJ
gujaf-258	166	19	bank	bank	NOUN
gujaf-258	166	20	risk	risk	NOUN
gujaf-258	166	21	-	-	PUNCT
gujaf-258	166	22	taking	taking	NOUN
gujaf-258	166	23	of	of	ADP
gujaf-258	166	24	listed	list	VERB
gujaf-258	166	25	commercial	commercial	ADJ
gujaf-258	166	26	banks	bank	NOUN
gujaf-258	166	27	amongst	amongst	ADP
gujaf-258	166	28	28	28	NUM
gujaf-258	166	29	different	different	ADJ
gujaf-258	166	30	counties	county	NOUN
gujaf-258	166	31	of	of	ADP
gujaf-258	166	32	the	the	DET
gujaf-258	166	33	world	world	NOUN
gujaf-258	166	34	between	between	ADP
gujaf-258	166	35	2014	2014	NUM
gujaf-258	166	36	to	to	ADP
gujaf-258	166	37	2018	2018	NUM
gujaf-258	166	38	.	.	PUNCT
gujaf-258	167	1	secondary	secondary	ADJ
gujaf-258	167	2	data	datum	NOUN
gujaf-258	167	3	is	be	AUX
gujaf-258	167	4	obtained	obtain	VERB
gujaf-258	167	5	from	from	ADP
gujaf-258	167	6	the	the	DET
gujaf-258	167	7	annual	annual	ADJ
gujaf-258	167	8	financial	financial	ADJ
gujaf-258	167	9	statement	statement	NOUN
gujaf-258	167	10	of	of	ADP
gujaf-258	167	11	121	121	NUM
gujaf-258	167	12	sampled	sample	VERB
gujaf-258	167	13	commercial	commercial	ADJ
gujaf-258	167	14	banks	bank	NOUN
gujaf-258	167	15	across	across	ADP
gujaf-258	167	16	different	different	ADJ
gujaf-258	167	17	regions	region	NOUN
gujaf-258	167	18	namely	namely	ADV
gujaf-258	167	19	:	:	PUNCT
gujaf-258	167	20	north	north	PROPN
gujaf-258	167	21	america	america	PROPN
gujaf-258	167	22	,	,	PUNCT
gujaf-258	167	23	europe	europe	PROPN
gujaf-258	167	24	and	and	CCONJ
gujaf-258	167	25	asiapacific	asiapacific	ADJ
gujaf-258	167	26	region	region	NOUN
gujaf-258	167	27	respectively	respectively	ADV
gujaf-258	167	28	.	.	PUNCT
gujaf-258	168	1	the	the	DET
gujaf-258	168	2	analysis	analysis	NOUN
gujaf-258	168	3	was	be	AUX
gujaf-258	168	4	done	do	VERB
gujaf-258	168	5	based	base	VERB
gujaf-258	168	6	on	on	ADP
gujaf-258	168	7	the	the	DET
gujaf-258	168	8	ordinary	ordinary	ADJ
gujaf-258	168	9	least	least	ADJ
gujaf-258	168	10	square	square	ADJ
gujaf-258	168	11	ols	ol	NOUN
gujaf-258	168	12	panel	panel	NOUN
gujaf-258	168	13	multiple	multiple	ADJ
gujaf-258	168	14	regression	regression	NOUN
gujaf-258	168	15	techniques	technique	NOUN
gujaf-258	168	16	of	of	ADP
gujaf-258	168	17	analysis	analysis	NOUN
gujaf-258	168	18	.	.	PUNCT
gujaf-258	169	1	it	it	PRON
gujaf-258	169	2	was	be	AUX
gujaf-258	169	3	revealed	reveal	VERB
gujaf-258	169	4	that	that	SCONJ
gujaf-258	169	5	ceos	ceos	PROPN
gujaf-258	169	6	gender	gender	NOUN
gujaf-258	169	7	has	have	VERB
gujaf-258	169	8	no	no	DET
gujaf-258	169	9	significant	significant	ADJ
gujaf-258	169	10	connection	connection	NOUN
gujaf-258	169	11	with	with	ADP
gujaf-258	169	12	the	the	DET
gujaf-258	169	13	banks	bank	NOUN
gujaf-258	169	14	financial	financial	ADJ
gujaf-258	169	15	risk	risk	NOUN
gujaf-258	169	16	-	-	PUNCT
gujaf-258	169	17	taking	taking	NOUN
gujaf-258	169	18	.	.	PUNCT
gujaf-258	170	1	sequel	sequel	NOUN
gujaf-258	170	2	to	to	ADP
gujaf-258	170	3	the	the	DET
gujaf-258	170	4	mixed	mixed	ADJ
gujaf-258	170	5	results	result	NOUN
gujaf-258	170	6	from	from	ADP
gujaf-258	170	7	the	the	DET
gujaf-258	170	8	reviewed	review	VERB
gujaf-258	170	9	literature	literature	NOUN
gujaf-258	170	10	as	as	ADV
gujaf-258	170	11	far	far	ADV
gujaf-258	170	12	as	as	SCONJ
gujaf-258	170	13	the	the	DET
gujaf-258	170	14	relationship	relationship	NOUN
gujaf-258	170	15	between	between	ADP
gujaf-258	170	16	ceos	ceos	NOUN
gujaf-258	170	17	age	age	NOUN
gujaf-258	170	18	and	and	CCONJ
gujaf-258	170	19	financial	financial	ADJ
gujaf-258	170	20	distress	distress	NOUN
gujaf-258	170	21	is	be	AUX
gujaf-258	170	22	concerned	concern	VERB
gujaf-258	170	23	;	;	PUNCT
gujaf-258	170	24	there	there	PRON
gujaf-258	170	25	is	be	VERB
gujaf-258	170	26	need	need	ADJ
gujaf-258	170	27	to	to	PART
gujaf-258	170	28	moderate	moderate	VERB
gujaf-258	170	29	risk	risk	NOUN
gujaf-258	170	30	committee	committee	NOUN
gujaf-258	170	31	gender	gender	NOUN
gujaf-258	170	32	on	on	ADP
gujaf-258	170	33	the	the	DET
gujaf-258	170	34	effect	effect	NOUN
gujaf-258	170	35	of	of	ADP
gujaf-258	170	36	ceo	ceo	NOUN
gujaf-258	170	37	gender	gender	NOUN
gujaf-258	170	38	on	on	ADP
gujaf-258	170	39	financial	financial	ADJ
gujaf-258	170	40	distress	distress	NOUN
gujaf-258	170	41	likelihood	likelihood	NOUN
gujaf-258	170	42	of	of	ADP
gujaf-258	170	43	listed	list	VERB
gujaf-258	170	44	dmbs	dmb	NOUN
gujaf-258	170	45	in	in	ADP
gujaf-258	170	46	nigeria	nigeria	PROPN
gujaf-258	170	47	.	.	PUNCT
gujaf-258	171	1	2.3	2.3	NUM
gujaf-258	171	2	risk	risk	NOUN
gujaf-258	171	3	committee	committee	NOUN
gujaf-258	171	4	gender	gender	NOUN
gujaf-258	171	5	and	and	CCONJ
gujaf-258	171	6	financial	financial	ADJ
gujaf-258	171	7	distress	distress	NOUN
gujaf-258	171	8	numerous	numerous	ADJ
gujaf-258	171	9	studies	study	NOUN
gujaf-258	171	10	have	have	AUX
gujaf-258	171	11	confirmed	confirm	VERB
gujaf-258	171	12	the	the	DET
gujaf-258	171	13	link	link	NOUN
gujaf-258	171	14	between	between	ADP
gujaf-258	171	15	risk	risk	NOUN
gujaf-258	171	16	committee	committee	NOUN
gujaf-258	171	17	gender	gender	NOUN
gujaf-258	171	18	and	and	CCONJ
gujaf-258	171	19	financial	financial	ADJ
gujaf-258	171	20	distress	distress	NOUN
gujaf-258	171	21	likelihood	likelihood	NOUN
gujaf-258	171	22	conducted	conduct	VERB
gujaf-258	171	23	and	and	CCONJ
gujaf-258	171	24	discovered	discover	VERB
gujaf-258	171	25	mixed	mixed	ADJ
gujaf-258	171	26	results	result	NOUN
gujaf-258	171	27	.	.	PUNCT
gujaf-258	172	1	meanwhile	meanwhile	ADV
gujaf-258	172	2	,	,	PUNCT
gujaf-258	172	3	yousaf	yousaf	PROPN
gujaf-258	172	4	et	et	PROPN
gujaf-258	172	5	al	al	PROPN
gujaf-258	172	6	.	.	PROPN
gujaf-258	172	7	(	(	PUNCT
gujaf-258	172	8	2020	2020	NUM
gujaf-258	172	9	)	)	PUNCT
gujaf-258	172	10	in	in	ADP
gujaf-258	172	11	their	their	PRON
gujaf-258	172	12	study	study	NOUN
gujaf-258	172	13	titled	title	VERB
gujaf-258	172	14	can	can	AUX
gujaf-258	172	15	board	board	VERB
gujaf-258	172	16	diversity	diversity	NOUN
gujaf-258	172	17	predict	predict	VERB
gujaf-258	172	18	the	the	DET
gujaf-258	172	19	risk	risk	NOUN
gujaf-258	172	20	of	of	ADP
gujaf-258	172	21	financial	financial	ADJ
gujaf-258	172	22	distress	distress	NOUN
gujaf-258	172	23	among	among	ADP
gujaf-258	172	24	listed	list	VERB
gujaf-258	172	25	chinese	chinese	ADJ
gujaf-258	172	26	companies	company	NOUN
gujaf-258	172	27	between	between	ADP
gujaf-258	172	28	2007	2007	NUM
gujaf-258	172	29	-	-	SYM
gujaf-258	172	30	2016	2016	NUM
gujaf-258	172	31	,	,	PUNCT
gujaf-258	172	32	with	with	ADP
gujaf-258	172	33	the	the	DET
gujaf-258	172	34	aim	aim	NOUN
gujaf-258	172	35	of	of	ADP
gujaf-258	172	36	42	42	NUM
gujaf-258	172	37	investigating	investigate	VERB
gujaf-258	172	38	how	how	SCONJ
gujaf-258	172	39	different	different	ADJ
gujaf-258	172	40	diversity	diversity	NOUN
gujaf-258	172	41	attributes	attribute	VERB
gujaf-258	172	42	in	in	ADP
gujaf-258	172	43	relation	relation	NOUN
gujaf-258	172	44	to	to	PART
gujaf-258	172	45	risk	risk	VERB
gujaf-258	172	46	financial	financial	ADJ
gujaf-258	172	47	distress	distress	NOUN
gujaf-258	172	48	likelihood	likelihood	NOUN
gujaf-258	172	49	considering	consider	VERB
gujaf-258	172	50	general	general	ADJ
gujaf-258	172	51	board	board	NOUN
gujaf-258	172	52	diversity	diversity	NOUN
gujaf-258	172	53	dimension	dimension	NOUN
gujaf-258	172	54	of	of	ADP
gujaf-258	172	55	age	age	NOUN
gujaf-258	172	56	,	,	PUNCT
gujaf-258	172	57	gender	gender	NOUN
gujaf-258	172	58	expertise	expertise	NOUN
gujaf-258	172	59	and	and	CCONJ
gujaf-258	172	60	experience	experience	NOUN
gujaf-258	172	61	as	as	ADP
gujaf-258	172	62	independent	independent	ADJ
gujaf-258	172	63	variable	variable	ADJ
gujaf-258	172	64	while	while	NOUN
gujaf-258	172	65	,	,	PUNCT
gujaf-258	172	66	financial	financial	ADJ
gujaf-258	172	67	distress	distress	NOUN
gujaf-258	172	68	risk	risk	NOUN
gujaf-258	172	69	tendency	tendency	NOUN
gujaf-258	172	70	as	as	ADP
gujaf-258	172	71	dependent	dependent	ADJ
gujaf-258	172	72	variable	variable	NOUN
gujaf-258	172	73	.	.	PUNCT
gujaf-258	173	1	the	the	DET
gujaf-258	173	2	study	study	NOUN
gujaf-258	173	3	employed	employ	VERB
gujaf-258	173	4	a	a	DET
gujaf-258	173	5	machine	machine	NOUN
gujaf-258	173	6	learning	learning	NOUN
gujaf-258	173	7	models	model	NOUN
gujaf-258	173	8	in	in	ADP
gujaf-258	173	9	determining	determine	VERB
gujaf-258	173	10	the	the	DET
gujaf-258	173	11	risk	risk	NOUN
gujaf-258	173	12	of	of	ADP
gujaf-258	173	13	financial	financial	ADJ
gujaf-258	173	14	distress	distress	NOUN
gujaf-258	173	15	among	among	ADP
gujaf-258	173	16	the	the	DET
gujaf-258	173	17	sampled	sample	VERB
gujaf-258	173	18	firms	firm	NOUN
gujaf-258	173	19	.	.	PUNCT
gujaf-258	174	1	the	the	DET
gujaf-258	174	2	study	study	NOUN
gujaf-258	174	3	considered	consider	VERB
gujaf-258	174	4	logistic	logistic	ADJ
gujaf-258	174	5	regression	regression	NOUN
gujaf-258	174	6	as	as	ADP
gujaf-258	174	7	techniques	technique	NOUN
gujaf-258	174	8	to	to	PART
gujaf-258	174	9	analyze	analyze	VERB
gujaf-258	174	10	data	datum	NOUN
gujaf-258	174	11	extracted	extract	VERB
gujaf-258	174	12	from	from	ADP
gujaf-258	174	13	annual	annual	ADJ
gujaf-258	174	14	financial	financial	ADJ
gujaf-258	174	15	statement	statement	NOUN
gujaf-258	174	16	of	of	ADP
gujaf-258	174	17	the	the	DET
gujaf-258	174	18	listed	list	VERB
gujaf-258	174	19	sampled	sample	VERB
gujaf-258	174	20	chinese	chinese	ADJ
gujaf-258	174	21	companies	company	NOUN
gujaf-258	174	22	.	.	PUNCT
gujaf-258	175	1	it	it	PRON
gujaf-258	175	2	was	be	AUX
gujaf-258	175	3	discovered	discover	VERB
gujaf-258	175	4	that	that	SCONJ
gujaf-258	175	5	board	board	NOUN
gujaf-258	175	6	diversity	diversity	NOUN
gujaf-258	175	7	attributes	attribute	VERB
gujaf-258	175	8	gender	gender	NOUN
gujaf-258	175	9	has	have	VERB
gujaf-258	175	10	a	a	DET
gujaf-258	175	11	significant	significant	ADJ
gujaf-258	175	12	positive	positive	ADJ
gujaf-258	175	13	relationship	relationship	NOUN
gujaf-258	175	14	in	in	ADP
gujaf-258	175	15	predicting	predict	VERB
gujaf-258	175	16	the	the	DET
gujaf-258	175	17	financial	financial	ADJ
gujaf-258	175	18	distress	distress	NOUN
gujaf-258	175	19	of	of	ADP
gujaf-258	175	20	firms	firm	NOUN
gujaf-258	175	21	.	.	PUNCT
gujaf-258	176	1	nevertheless	nevertheless	ADV
gujaf-258	176	2	,	,	PUNCT
gujaf-258	176	3	if	if	SCONJ
gujaf-258	176	4	a	a	DET
gujaf-258	176	5	similar	similar	ADJ
gujaf-258	176	6	study	study	NOUN
gujaf-258	176	7	is	be	AUX
gujaf-258	176	8	conducted	conduct	VERB
gujaf-258	176	9	in	in	ADP
gujaf-258	176	10	nigerian	nigerian	ADJ
gujaf-258	176	11	context	context	NOUN
gujaf-258	176	12	under	under	ADP
gujaf-258	176	13	a	a	DET
gujaf-258	176	14	different	different	ADJ
gujaf-258	176	15	period	period	NOUN
gujaf-258	176	16	with	with	ADP
gujaf-258	176	17	a	a	DET
gujaf-258	176	18	different	different	ADJ
gujaf-258	176	19	model	model	NOUN
gujaf-258	176	20	or	or	CCONJ
gujaf-258	176	21	theory	theory	NOUN
gujaf-258	176	22	,	,	PUNCT
gujaf-258	176	23	the	the	DET
gujaf-258	176	24	outcome	outcome	NOUN
gujaf-258	176	25	of	of	ADP
gujaf-258	176	26	the	the	DET
gujaf-258	176	27	study	study	NOUN
gujaf-258	176	28	would	would	AUX
gujaf-258	176	29	have	have	AUX
gujaf-258	176	30	been	be	AUX
gujaf-258	176	31	different	different	ADJ
gujaf-258	176	32	.	.	PUNCT
gujaf-258	177	1	but	but	CCONJ
gujaf-258	177	2	,	,	PUNCT
gujaf-258	177	3	in	in	ADP
gujaf-258	177	4	a	a	DET
gujaf-258	177	5	study	study	NOUN
gujaf-258	177	6	conducted	conduct	VERB
gujaf-258	177	7	eu	eu	PROPN
gujaf-258	177	8	by	by	ADP
gujaf-258	177	9	farag	farag	NOUN
gujaf-258	177	10	and	and	CCONJ
gujaf-258	177	11	mallin(2016	mallin(2016	PRON
gujaf-258	177	12	)	)	PUNCT
gujaf-258	177	13	on	on	ADP
gujaf-258	177	14	board	board	NOUN
gujaf-258	177	15	diversity	diversity	NOUN
gujaf-258	177	16	and	and	CCONJ
gujaf-258	177	17	financial	financial	ADJ
gujaf-258	177	18	fragility	fragility	NOUN
gujaf-258	177	19	:	:	PUNCT
gujaf-258	177	20	evidence	evidence	NOUN
gujaf-258	177	21	from	from	ADP
gujaf-258	177	22	european	european	ADJ
gujaf-258	177	23	banks	bank	NOUN
gujaf-258	177	24	for	for	ADP
gujaf-258	177	25	the	the	DET
gujaf-258	177	26	periods	period	NOUN
gujaf-258	177	27	covered	cover	VERB
gujaf-258	177	28	20042012	20042012	NUM
gujaf-258	177	29	.	.	PUNCT
gujaf-258	178	1	99	99	NUM
gujaf-258	178	2	banks	bank	NOUN
gujaf-258	178	3	located	locate	VERB
gujaf-258	178	4	across	across	ADP
gujaf-258	178	5	17	17	NUM
gujaf-258	178	6	countries	country	NOUN
gujaf-258	178	7	of	of	ADP
gujaf-258	178	8	eu	eu	PROPN
gujaf-258	178	9	namely	namely	ADV
gujaf-258	178	10	:	:	PUNCT
gujaf-258	178	11	austria	austria	PROPN
gujaf-258	178	12	,	,	PUNCT
gujaf-258	178	13	belgium	belgium	PROPN
gujaf-258	178	14	,	,	PUNCT
gujaf-258	178	15	262	262	NUM
gujaf-258	178	16	denmark	denmark	NOUN
gujaf-258	178	17	,	,	PUNCT
gujaf-258	178	18	finland	finland	PROPN
gujaf-258	178	19	,	,	PUNCT
gujaf-258	178	20	france	france	PROPN
gujaf-258	178	21	,	,	PUNCT
gujaf-258	178	22	germany	germany	PROPN
gujaf-258	178	23	,	,	PUNCT
gujaf-258	178	24	greece	greece	PROPN
gujaf-258	178	25	,	,	PUNCT
gujaf-258	178	26	cyprus	cyprus	PROPN
gujaf-258	178	27	,	,	PUNCT
gujaf-258	178	28	italy	italy	PROPN
gujaf-258	178	29	,	,	PUNCT
gujaf-258	178	30	ireland	ireland	PROPN
gujaf-258	178	31	,	,	PUNCT
gujaf-258	178	32	netherlands	netherlands	PROPN
gujaf-258	178	33	,	,	PUNCT
gujaf-258	178	34	poland	poland	PROPN
gujaf-258	178	35	,	,	PUNCT
gujaf-258	178	36	portugal	portugal	PROPN
gujaf-258	178	37	,	,	PUNCT
gujaf-258	178	38	spain	spain	PROPN
gujaf-258	178	39	,	,	PUNCT
gujaf-258	178	40	sweden	sweden	PROPN
gujaf-258	178	41	,	,	PUNCT
gujaf-258	178	42	switzerland	switzerland	PROPN
gujaf-258	178	43	and	and	CCONJ
gujaf-258	178	44	uk	uk	PROPN
gujaf-258	178	45	.	.	PUNCT
gujaf-258	179	1	the	the	DET
gujaf-258	179	2	study	study	NOUN
gujaf-258	179	3	considering	consider	VERB
gujaf-258	179	4	proportion	proportion	NOUN
gujaf-258	179	5	of	of	ADP
gujaf-258	179	6	female	female	ADJ
gujaf-258	179	7	directors	director	NOUN
gujaf-258	179	8	in	in	ADP
gujaf-258	179	9	the	the	DET
gujaf-258	179	10	board	board	NOUN
gujaf-258	179	11	as	as	ADP
gujaf-258	179	12	independent	independent	ADJ
gujaf-258	179	13	variable	variable	NOUN
gujaf-258	179	14	where	where	SCONJ
gujaf-258	179	15	financial	financial	ADJ
gujaf-258	179	16	fragility	fragility	NOUN
gujaf-258	179	17	as	as	ADP
gujaf-258	179	18	vulnerability	vulnerability	NOUN
gujaf-258	179	19	to	to	ADP
gujaf-258	179	20	financial	financial	ADJ
gujaf-258	179	21	distress	distress	NOUN
gujaf-258	179	22	representing	represent	VERB
gujaf-258	179	23	the	the	DET
gujaf-258	179	24	dependent	dependent	ADJ
gujaf-258	179	25	variable	variable	NOUN
gujaf-258	179	26	.	.	PUNCT
gujaf-258	180	1	it	it	PRON
gujaf-258	180	2	was	be	AUX
gujaf-258	180	3	discovered	discover	VERB
gujaf-258	180	4	that	that	SCONJ
gujaf-258	180	5	the	the	DET
gujaf-258	180	6	number	number	NOUN
gujaf-258	180	7	of	of	ADP
gujaf-258	180	8	female	female	ADJ
gujaf-258	180	9	representations	representation	NOUN
gujaf-258	180	10	have	have	VERB
gujaf-258	180	11	a	a	DET
gujaf-258	180	12	negative	negative	ADJ
gujaf-258	180	13	and	and	CCONJ
gujaf-258	180	14	significant	significant	ADJ
gujaf-258	180	15	influence	influence	NOUN
gujaf-258	180	16	on	on	ADP
gujaf-258	180	17	financial	financial	ADJ
gujaf-258	180	18	crisis	crisis	NOUN
gujaf-258	180	19	among	among	ADP
gujaf-258	180	20	the	the	DET
gujaf-258	180	21	banks	bank	NOUN
gujaf-258	180	22	which	which	PRON
gujaf-258	180	23	implies	imply	VERB
gujaf-258	180	24	that	that	SCONJ
gujaf-258	180	25	female	female	ADJ
gujaf-258	180	26	representation	representation	NOUN
gujaf-258	180	27	absolutely	absolutely	ADV
gujaf-258	180	28	reduce	reduce	VERB
gujaf-258	180	29	bank	bank	NOUN
gujaf-258	180	30	vulnerability	vulnerability	NOUN
gujaf-258	180	31	to	to	ADP
gujaf-258	180	32	financial	financial	ADJ
gujaf-258	180	33	distress	distress	NOUN
gujaf-258	180	34	.	.	PUNCT
gujaf-258	181	1	therefore	therefore	ADV
gujaf-258	181	2	,	,	PUNCT
gujaf-258	181	3	the	the	DET
gujaf-258	181	4	gender	gender	NOUN
gujaf-258	181	5	diversity	diversity	NOUN
gujaf-258	181	6	in	in	ADP
gujaf-258	181	7	the	the	DET
gujaf-258	181	8	board	board	NOUN
gujaf-258	181	9	was	be	AUX
gujaf-258	181	10	encouraged	encourage	VERB
gujaf-258	181	11	.	.	PUNCT
gujaf-258	182	1	donker	donker	NOUN
gujaf-258	182	2	and	and	CCONJ
gujaf-258	182	3	santen	santen	VERB
gujaf-258	182	4	(	(	PUNCT
gujaf-258	182	5	2009	2009	NUM
gujaf-258	182	6	)	)	PUNCT
gujaf-258	182	7	conducted	conduct	VERB
gujaf-258	182	8	study	study	NOUN
gujaf-258	182	9	on	on	ADP
gujaf-258	182	10	board	board	NOUN
gujaf-258	182	11	diversity	diversity	NOUN
gujaf-258	182	12	in	in	ADP
gujaf-258	182	13	relation	relation	NOUN
gujaf-258	182	14	to	to	ADP
gujaf-258	182	15	financial	financial	ADJ
gujaf-258	182	16	distress	distress	NOUN
gujaf-258	182	17	in	in	ADP
gujaf-258	182	18	netherlands	netherlands	PROPN
gujaf-258	182	19	during	during	ADP
gujaf-258	182	20	the	the	DET
gujaf-258	182	21	period	period	NOUN
gujaf-258	182	22	of	of	ADP
gujaf-258	182	23	1993	1993	NUM
gujaf-258	182	24	-	-	SYM
gujaf-258	182	25	2003	2003	NUM
gujaf-258	182	26	,	,	PUNCT
gujaf-258	182	27	using	use	VERB
gujaf-258	182	28	logit	logit	NOUN
gujaf-258	182	29	analysis	analysis	NOUN
gujaf-258	182	30	in	in	ADP
gujaf-258	182	31	predicting	predict	VERB
gujaf-258	182	32	the	the	DET
gujaf-258	182	33	financial	financial	ADJ
gujaf-258	182	34	distress	distress	NOUN
gujaf-258	182	35	in	in	ADP
gujaf-258	182	36	binary	binary	ADJ
gujaf-258	182	37	form	form	NOUN
gujaf-258	182	38	.	.	PUNCT
gujaf-258	183	1	it	it	PRON
gujaf-258	183	2	was	be	AUX
gujaf-258	183	3	discovered	discover	VERB
gujaf-258	183	4	.	.	PUNCT
gujaf-258	184	1	where	where	SCONJ
gujaf-258	184	2	board	board	NOUN
gujaf-258	184	3	gender	gender	NOUN
gujaf-258	184	4	was	be	AUX
gujaf-258	184	5	considered	consider	VERB
gujaf-258	184	6	among	among	ADP
gujaf-258	184	7	the	the	DET
gujaf-258	184	8	independent	independent	ADJ
gujaf-258	184	9	variable	variable	ADJ
gujaf-258	184	10	and	and	CCONJ
gujaf-258	184	11	financial	financial	ADJ
gujaf-258	184	12	distress	distress	NOUN
gujaf-258	184	13	is	be	AUX
gujaf-258	184	14	considered	consider	VERB
gujaf-258	184	15	as	as	ADP
gujaf-258	184	16	dependent	dependent	ADJ
gujaf-258	184	17	variable	variable	NOUN
gujaf-258	184	18	.	.	PUNCT
gujaf-258	185	1	the	the	DET
gujaf-258	185	2	outcome	outcome	NOUN
gujaf-258	185	3	of	of	ADP
gujaf-258	185	4	43	43	NUM
gujaf-258	185	5	the	the	DET
gujaf-258	185	6	study	study	NOUN
gujaf-258	185	7	revealed	reveal	VERB
gujaf-258	185	8	that	that	SCONJ
gujaf-258	185	9	there	there	PRON
gujaf-258	185	10	is	be	VERB
gujaf-258	185	11	no	no	DET
gujaf-258	185	12	significant	significant	ADJ
gujaf-258	185	13	relationship	relationship	NOUN
gujaf-258	185	14	between	between	ADP
gujaf-258	185	15	the	the	DET
gujaf-258	185	16	board	board	NOUN
gujaf-258	185	17	gender	gender	NOUN
gujaf-258	185	18	and	and	CCONJ
gujaf-258	185	19	the	the	DET
gujaf-258	185	20	financial	financial	ADJ
gujaf-258	185	21	distress	distress	NOUN
gujaf-258	185	22	of	of	ADP
gujaf-258	185	23	the	the	DET
gujaf-258	185	24	firms	firm	NOUN
gujaf-258	185	25	.	.	PUNCT
gujaf-258	186	1	also	also	ADV
gujaf-258	186	2	,	,	PUNCT
gujaf-258	186	3	jia	jia	PROPN
gujaf-258	186	4	(	(	PUNCT
gujaf-258	186	5	2019	2019	NUM
gujaf-258	186	6	)	)	PUNCT
gujaf-258	186	7	examined	examine	VERB
gujaf-258	186	8	the	the	DET
gujaf-258	186	9	relationship	relationship	NOUN
gujaf-258	186	10	between	between	ADP
gujaf-258	186	11	risk	risk	NOUN
gujaf-258	186	12	management	management	NOUN
gujaf-258	186	13	committee	committee	NOUN
gujaf-258	186	14	(	(	PUNCT
gujaf-258	186	15	rmc	rmc	PROPN
gujaf-258	186	16	)	)	PUNCT
gujaf-258	186	17	gender	gender	NOUN
gujaf-258	186	18	diversity	diversity	NOUN
gujaf-258	186	19	and	and	CCONJ
gujaf-258	186	20	a	a	DET
gujaf-258	186	21	firm‘s	firm‘s	PROPN
gujaf-258	186	22	likelihood	likelihood	NOUN
gujaf-258	186	23	of	of	ADP
gujaf-258	186	24	financial	financial	ADJ
gujaf-258	186	25	distress	distress	NOUN
gujaf-258	186	26	of	of	ADP
gujaf-258	186	27	300	300	NUM
gujaf-258	186	28	nonlisted	nonliste	VERB
gujaf-258	186	29	australian	australian	ADJ
gujaf-258	186	30	firms	firm	NOUN
gujaf-258	186	31	from	from	ADP
gujaf-258	186	32	2007	2007	NUM
gujaf-258	186	33	to	to	ADP
gujaf-258	186	34	2014	2014	NUM
gujaf-258	186	35	.	.	PUNCT
gujaf-258	187	1	panel	panel	NOUN
gujaf-258	187	2	multiple	multiple	ADJ
gujaf-258	187	3	regression	regression	NOUN
gujaf-258	187	4	technique	technique	NOUN
gujaf-258	187	5	was	be	AUX
gujaf-258	187	6	employed	employ	VERB
gujaf-258	187	7	to	to	PART
gujaf-258	187	8	analyze	analyze	VERB
gujaf-258	187	9	the	the	DET
gujaf-258	187	10	secondary	secondary	ADJ
gujaf-258	187	11	data	datum	NOUN
gujaf-258	187	12	collected	collect	VERB
gujaf-258	187	13	from	from	ADP
gujaf-258	187	14	the	the	DET
gujaf-258	187	15	annual	annual	ADJ
gujaf-258	187	16	financial	financial	ADJ
gujaf-258	187	17	statement	statement	NOUN
gujaf-258	187	18	of	of	ADP
gujaf-258	187	19	the	the	DET
gujaf-258	187	20	sampled	sample	VERB
gujaf-258	187	21	firms	firm	NOUN
gujaf-258	187	22	.	.	PUNCT
gujaf-258	188	1	the	the	DET
gujaf-258	188	2	risk	risk	NOUN
gujaf-258	188	3	committee	committee	NOUN
gujaf-258	188	4	gender	gender	NOUN
gujaf-258	188	5	represented	represent	VERB
gujaf-258	188	6	the	the	DET
gujaf-258	188	7	independent	independent	ADJ
gujaf-258	188	8	variable	variable	NOUN
gujaf-258	188	9	of	of	ADP
gujaf-258	188	10	the	the	DET
gujaf-258	188	11	study	study	NOUN
gujaf-258	188	12	and	and	CCONJ
gujaf-258	188	13	financial	financial	ADJ
gujaf-258	188	14	distress	distress	NOUN
gujaf-258	188	15	likelihood	likelihood	NOUN
gujaf-258	188	16	represented	represent	VERB
gujaf-258	188	17	the	the	DET
gujaf-258	188	18	dependent	dependent	ADJ
gujaf-258	188	19	variable	variable	NOUN
gujaf-258	188	20	of	of	ADP
gujaf-258	188	21	the	the	DET
gujaf-258	188	22	study	study	NOUN
gujaf-258	188	23	.	.	PUNCT
gujaf-258	189	1	it	it	PRON
gujaf-258	189	2	was	be	AUX
gujaf-258	189	3	concluded	conclude	VERB
gujaf-258	189	4	that	that	SCONJ
gujaf-258	189	5	risk	risk	NOUN
gujaf-258	189	6	committee	committee	NOUN
gujaf-258	189	7	gender	gender	NOUN
gujaf-258	189	8	has	have	VERB
gujaf-258	189	9	a	a	DET
gujaf-258	189	10	negative	negative	ADJ
gujaf-258	189	11	relationship	relationship	NOUN
gujaf-258	189	12	with	with	ADP
gujaf-258	189	13	financial	financial	ADJ
gujaf-258	189	14	distress	distress	NOUN
gujaf-258	189	15	likelihood	likelihood	NOUN
gujaf-258	189	16	.	.	PUNCT
gujaf-258	190	1	therefore	therefore	ADV
gujaf-258	190	2	,	,	PUNCT
gujaf-258	190	3	this	this	DET
gujaf-258	190	4	study	study	NOUN
gujaf-258	190	5	deemed	deem	VERB
gujaf-258	190	6	it	it	PRON
gujaf-258	190	7	necessary	necessary	ADJ
gujaf-258	190	8	to	to	PART
gujaf-258	190	9	use	use	VERB
gujaf-258	190	10	risk	risk	NOUN
gujaf-258	190	11	management	management	NOUN
gujaf-258	190	12	committee	committee	NOUN
gujaf-258	190	13	gender	gender	NOUN
gujaf-258	190	14	(	(	PUNCT
gujaf-258	190	15	rmcg	rmcg	PROPN
gujaf-258	190	16	)	)	PUNCT
gujaf-258	190	17	as	as	ADP
gujaf-258	190	18	moderating	moderate	VERB
gujaf-258	190	19	variable	variable	NOUN
gujaf-258	190	20	following	follow	VERB
gujaf-258	190	21	the	the	DET
gujaf-258	190	22	mixed	mixed	ADJ
gujaf-258	190	23	findings	finding	NOUN
gujaf-258	190	24	in	in	ADP
gujaf-258	190	25	the	the	DET
gujaf-258	190	26	existing	exist	VERB
gujaf-258	190	27	studies	study	NOUN
gujaf-258	190	28	,	,	PUNCT
gujaf-258	190	29	which	which	PRON
gujaf-258	190	30	will	will	AUX
gujaf-258	190	31	serve	serve	VERB
gujaf-258	190	32	as	as	ADP
gujaf-258	190	33	an	an	DET
gujaf-258	190	34	important	important	ADJ
gujaf-258	190	35	literature	literature	NOUN
gujaf-258	190	36	gap	gap	NOUN
gujaf-258	190	37	as	as	SCONJ
gujaf-258	190	38	it	it	PRON
gujaf-258	190	39	is	be	AUX
gujaf-258	190	40	evident	evident	ADJ
gujaf-258	190	41	that	that	SCONJ
gujaf-258	190	42	n	n	ADV
gujaf-258	190	43	none	none	NOUN
gujaf-258	190	44	of	of	ADP
gujaf-258	190	45	the	the	DET
gujaf-258	190	46	reviewed	review	VERB
gujaf-258	190	47	literatures	literature	NOUN
gujaf-258	190	48	used	use	VERB
gujaf-258	190	49	a	a	DET
gujaf-258	190	50	moderating	moderate	VERB
gujaf-258	190	51	variable	variable	NOUN
gujaf-258	190	52	.	.	PUNCT
gujaf-258	191	1	rmcg	rmcg	NOUN
gujaf-258	191	2	as	as	ADP
gujaf-258	191	3	moderating	moderate	VERB
gujaf-258	191	4	variable	variable	NOUN
gujaf-258	191	5	will	will	AUX
gujaf-258	191	6	essential	essential	ADJ
gujaf-258	191	7	be	be	AUX
gujaf-258	191	8	examined	examine	VERB
gujaf-258	191	9	on	on	ADP
gujaf-258	191	10	the	the	DET
gujaf-258	191	11	interaction	interaction	NOUN
gujaf-258	191	12	between	between	ADP
gujaf-258	191	13	the	the	DET
gujaf-258	191	14	independent	independent	ADJ
gujaf-258	191	15	and	and	CCONJ
gujaf-258	191	16	dependent	dependent	ADJ
gujaf-258	191	17	variables	variable	NOUN
gujaf-258	191	18	of	of	ADP
gujaf-258	191	19	the	the	DET
gujaf-258	191	20	study	study	NOUN
gujaf-258	191	21	.	.	PUNCT
gujaf-258	192	1	the	the	DET
gujaf-258	192	2	independent	independent	ADJ
gujaf-258	192	3	variable	variable	NOUN
gujaf-258	192	4	of	of	ADP
gujaf-258	192	5	the	the	DET
gujaf-258	192	6	study	study	NOUN
gujaf-258	192	7	will	will	AUX
gujaf-258	192	8	be	be	AUX
gujaf-258	192	9	represented	represent	VERB
gujaf-258	192	10	by	by	ADP
gujaf-258	192	11	coes	coe	NOUN
gujaf-258	192	12	attributes	attribute	NOUN
gujaf-258	192	13	and	and	CCONJ
gujaf-258	192	14	financial	financial	ADJ
gujaf-258	192	15	distress	distress	NOUN
gujaf-258	192	16	represented	represent	VERB
gujaf-258	192	17	by	by	ADP
gujaf-258	192	18	dependent	dependent	ADJ
gujaf-258	192	19	variable	variable	NOUN
gujaf-258	192	20	.	.	PUNCT
gujaf-258	193	1	consequently	consequently	ADV
gujaf-258	193	2	,	,	PUNCT
gujaf-258	193	3	the	the	DET
gujaf-258	193	4	variables	variable	NOUN
gujaf-258	193	5	of	of	ADP
gujaf-258	193	6	the	the	DET
gujaf-258	193	7	study	study	NOUN
gujaf-258	193	8	have	have	AUX
gujaf-258	193	9	been	be	AUX
gujaf-258	193	10	anchored	anchor	VERB
gujaf-258	193	11	by	by	ADP
gujaf-258	193	12	organizational	organizational	ADJ
gujaf-258	193	13	life	life	NOUN
gujaf-258	193	14	cycle	cycle	NOUN
gujaf-258	193	15	theory	theory	NOUN
gujaf-258	193	16	as	as	SCONJ
gujaf-258	193	17	is	be	AUX
gujaf-258	193	18	considered	consider	VERB
gujaf-258	193	19	relevant	relevant	ADJ
gujaf-258	193	20	to	to	ADP
gujaf-258	193	21	the	the	DET
gujaf-258	193	22	subject	subject	ADJ
gujaf-258	193	23	matter	matter	NOUN
gujaf-258	193	24	of	of	ADP
gujaf-258	193	25	the	the	DET
gujaf-258	193	26	study	study	NOUN
gujaf-258	193	27	.	.	PUNCT
gujaf-258	194	1	3	3	X
gujaf-258	194	2	.	.	X
gujaf-258	194	3	methodology	methodology	NOUN
gujaf-258	194	4	and	and	CCONJ
gujaf-258	194	5	data	datum	NOUN
gujaf-258	194	6	263	263	NUM
gujaf-258	194	7	correlational	correlational	ADJ
gujaf-258	194	8	research	research	NOUN
gujaf-258	194	9	design	design	NOUN
gujaf-258	194	10	has	have	AUX
gujaf-258	194	11	been	be	AUX
gujaf-258	194	12	used	use	VERB
gujaf-258	194	13	in	in	ADP
gujaf-258	194	14	line	line	NOUN
gujaf-258	194	15	with	with	ADP
gujaf-258	194	16	the	the	DET
gujaf-258	194	17	objective	objective	NOUN
gujaf-258	194	18	of	of	ADP
gujaf-258	194	19	the	the	DET
gujaf-258	194	20	study	study	NOUN
gujaf-258	194	21	.	.	PUNCT
gujaf-258	195	1	the	the	DET
gujaf-258	195	2	population	population	NOUN
gujaf-258	195	3	and	and	CCONJ
gujaf-258	195	4	the	the	DET
gujaf-258	195	5	study	study	NOUN
gujaf-258	195	6	consist	consist	VERB
gujaf-258	195	7	of	of	ADP
gujaf-258	195	8	fourteen	fourteen	NUM
gujaf-258	195	9	(	(	PUNCT
gujaf-258	195	10	14	14	NUM
gujaf-258	195	11	)	)	PUNCT
gujaf-258	195	12	listed	list	VERB
gujaf-258	195	13	dmbs	dmb	NOUN
gujaf-258	195	14	in	in	ADP
gujaf-258	195	15	nigeria	nigeria	PROPN
gujaf-258	195	16	.	.	PUNCT
gujaf-258	196	1	and	and	CCONJ
gujaf-258	196	2	census	census	NOUN
gujaf-258	196	3	sampling	sampling	NOUN
gujaf-258	196	4	technique	technique	NOUN
gujaf-258	196	5	was	be	AUX
gujaf-258	196	6	suitable	suitable	ADJ
gujaf-258	196	7	for	for	ADP
gujaf-258	196	8	the	the	DET
gujaf-258	196	9	study	study	NOUN
gujaf-258	196	10	.	.	PUNCT
gujaf-258	197	1	the	the	DET
gujaf-258	197	2	review	review	NOUN
gujaf-258	197	3	.	.	PUNCT
gujaf-258	198	1	population	population	NOUN
gujaf-258	198	2	and	and	CCONJ
gujaf-258	198	3	sample	sample	NOUN
gujaf-258	198	4	size	size	NOUN
gujaf-258	198	5	of	of	ADP
gujaf-258	198	6	the	the	DET
gujaf-258	198	7	study	study	NOUN
gujaf-258	198	8	s/	s/	AUX
gujaf-258	198	9	n	n	PRON
gujaf-258	198	10	study	study	VERB
gujaf-258	198	11	population	population	NOUN
gujaf-258	198	12	(	(	PUNCT
gujaf-258	198	13	14	14	NUM
gujaf-258	198	14	)	)	PUNCT
gujaf-258	198	15	sample	sample	NOUN
gujaf-258	198	16	selected	select	VERB
gujaf-258	198	17	(	(	PUNCT
gujaf-258	198	18	14	14	NUM
gujaf-258	198	19	)	)	PUNCT
gujaf-258	198	20	date	date	NOUN
gujaf-258	198	21	of	of	ADP
gujaf-258	198	22	listin	listin	PROPN
gujaf-258	198	23	g	g	PROPN
gujaf-258	198	24	1	1	NUM
gujaf-258	198	25	access	access	NOUN
gujaf-258	198	26	bank	bank	PROPN
gujaf-258	198	27	nig	nig	PROPN
gujaf-258	198	28	plc	plc	PROPN
gujaf-258	198	29	.	.	PROPN
gujaf-258	199	1	access	access	PROPN
gujaf-258	199	2	bank	bank	PROPN
gujaf-258	199	3	nig	nig	PROPN
gujaf-258	199	4	plc	plc	PROPN
gujaf-258	199	5	.	.	PROPN
gujaf-258	199	6	1998	1998	NUM
gujaf-258	199	7	2	2	NUM
gujaf-258	199	8	eco	eco	NOUN
gujaf-258	199	9	bank	bank	PROPN
gujaf-258	199	10	of	of	ADP
gujaf-258	199	11	nig	nig	PROPN
gujaf-258	199	12	plc	plc	PROPN
gujaf-258	199	13	.	.	PUNCT
gujaf-258	199	14	eco	eco	PROPN
gujaf-258	199	15	bank	bank	PROPN
gujaf-258	199	16	of	of	ADP
gujaf-258	199	17	nig	nig	PROPN
gujaf-258	199	18	plc	plc	PROPN
gujaf-258	199	19	.	.	PROPN
gujaf-258	199	20	2006	2006	NUM
gujaf-258	199	21	3	3	NUM
gujaf-258	199	22	first	first	ADJ
gujaf-258	199	23	city	city	NOUN
gujaf-258	199	24	monument	monument	PROPN
gujaf-258	199	25	bank	bank	PROPN
gujaf-258	199	26	nigeria	nigeria	PROPN
gujaf-258	199	27	plc	plc	PROPN
gujaf-258	199	28	first	first	PROPN
gujaf-258	199	29	city	city	PROPN
gujaf-258	199	30	monument	monument	PROPN
gujaf-258	199	31	bank	bank	PROPN
gujaf-258	199	32	nigeria	nigeria	PROPN
gujaf-258	199	33	plc	plc	PROPN
gujaf-258	199	34	2004	2004	NUM
gujaf-258	199	35	4	4	NUM
gujaf-258	199	36	fidelity	fidelity	PROPN
gujaf-258	199	37	bank	bank	PROPN
gujaf-258	199	38	nig	nig	PROPN
gujaf-258	199	39	plc	plc	PROPN
gujaf-258	199	40	.	.	PUNCT
gujaf-258	200	1	fidelity	fidelity	PROPN
gujaf-258	200	2	bank	bank	PROPN
gujaf-258	200	3	nig	nig	PROPN
gujaf-258	200	4	plc	plc	PROPN
gujaf-258	200	5	.	.	PROPN
gujaf-258	200	6	2005	2005	NUM
gujaf-258	200	7	5	5	NUM
gujaf-258	200	8	first	first	ADJ
gujaf-258	200	9	bank	bank	PROPN
gujaf-258	200	10	nig	nig	PROPN
gujaf-258	200	11	plc	plc	PROPN
gujaf-258	200	12	.	.	PUNCT
gujaf-258	201	1	first	first	PROPN
gujaf-258	201	2	bank	bank	PROPN
gujaf-258	201	3	nig	nig	PROPN
gujaf-258	201	4	plc	plc	PROPN
gujaf-258	201	5	.	.	PROPN
gujaf-258	201	6	1971	1971	NUM
gujaf-258	201	7	6	6	NUM
gujaf-258	201	8	guarantee	guarantee	NOUN
gujaf-258	201	9	trust	trust	PROPN
gujaf-258	201	10	bank	bank	PROPN
gujaf-258	201	11	plc	plc	PROPN
gujaf-258	201	12	.	.	PUNCT
gujaf-258	202	1	guarantee	guarantee	PROPN
gujaf-258	202	2	trust	trust	PROPN
gujaf-258	202	3	bank	bank	PROPN
gujaf-258	202	4	plc	plc	PROPN
gujaf-258	202	5	.	.	PROPN
gujaf-258	202	6	1996	1996	NUM
gujaf-258	202	7	7	7	NUM
gujaf-258	202	8	stanbic	stanbic	ADJ
gujaf-258	202	9	ibtc	ibtc	ADJ
gujaf-258	202	10	.	.	PUNCT
gujaf-258	203	1	stanbic	stanbic	ADJ
gujaf-258	203	2	ibtc	ibtc	ADJ
gujaf-258	203	3	.	.	PUNCT
gujaf-258	204	1	2012	2012	NUM
gujaf-258	204	2	8	8	NUM
gujaf-258	204	3	sterling	sterling	PROPN
gujaf-258	204	4	bank	bank	PROPN
gujaf-258	204	5	nig	nig	PROPN
gujaf-258	204	6	plc	plc	PROPN
gujaf-258	204	7	.	.	PUNCT
gujaf-258	205	1	sterling	sterling	PROPN
gujaf-258	205	2	bank	bank	PROPN
gujaf-258	205	3	nig	nig	PROPN
gujaf-258	205	4	plc	plc	PROPN
gujaf-258	205	5	.	.	PUNCT
gujaf-258	206	1	1993	1993	NUM
gujaf-258	206	2	9	9	NUM
gujaf-258	206	3	union	union	NOUN
gujaf-258	206	4	bank	bank	PROPN
gujaf-258	206	5	of	of	ADP
gujaf-258	206	6	nig	nig	PROPN
gujaf-258	206	7	plc	plc	PROPN
gujaf-258	206	8	.	.	PUNCT
gujaf-258	207	1	union	union	PROPN
gujaf-258	207	2	bank	bank	PROPN
gujaf-258	207	3	of	of	ADP
gujaf-258	207	4	nig	nig	PROPN
gujaf-258	207	5	plc	plc	PROPN
gujaf-258	207	6	.	.	PROPN
gujaf-258	207	7	1971	1971	NUM
gujaf-258	207	8	10	10	NUM
gujaf-258	207	9	unity	unity	NOUN
gujaf-258	207	10	bank	bank	NOUN
gujaf-258	207	11	of	of	ADP
gujaf-258	207	12	nigeria	nigeria	PROPN
gujaf-258	207	13	plc	plc	PROPN
gujaf-258	207	14	.	.	PUNCT
gujaf-258	208	1	unity	unity	PROPN
gujaf-258	208	2	bank	bank	PROPN
gujaf-258	208	3	of	of	ADP
gujaf-258	208	4	nigeria	nigeria	PROPN
gujaf-258	208	5	plc	plc	PROPN
gujaf-258	208	6	.	.	PROPN
gujaf-258	208	7	1971	1971	NUM
gujaf-258	208	8	11	11	NUM
gujaf-258	208	9	united	united	PROPN
gujaf-258	208	10	bank	bank	PROPN
gujaf-258	208	11	for	for	ADP
gujaf-258	208	12	africa	africa	PROPN
gujaf-258	208	13	plc	plc	PROPN
gujaf-258	208	14	.	.	PROPN
gujaf-258	208	15	united	united	PROPN
gujaf-258	208	16	bank	bank	PROPN
gujaf-258	208	17	for	for	ADP
gujaf-258	208	18	africa	africa	PROPN
gujaf-258	208	19	plc	plc	PROPN
gujaf-258	208	20	.	.	PROPN
gujaf-258	208	21	1970	1970	NUM
gujaf-258	208	22	12	12	NUM
gujaf-258	208	23	wema	wema	PROPN
gujaf-258	208	24	bank	bank	PROPN
gujaf-258	208	25	nig	nig	PROPN
gujaf-258	208	26	plc	plc	PROPN
gujaf-258	208	27	.	.	PROPN
gujaf-258	208	28	wema	wema	PROPN
gujaf-258	208	29	bank	bank	PROPN
gujaf-258	208	30	nig	nig	PROPN
gujaf-258	208	31	plc	plc	PROPN
gujaf-258	208	32	.	.	PROPN
gujaf-258	208	33	1990	1990	NUM
gujaf-258	208	34	13	13	NUM
gujaf-258	208	35	zenith	zenith	PROPN
gujaf-258	208	36	bank	bank	PROPN
gujaf-258	208	37	nig	nig	PROPN
gujaf-258	208	38	plc	plc	PROPN
gujaf-258	208	39	.	.	PUNCT
gujaf-258	209	1	zenith	zenith	PROPN
gujaf-258	209	2	bank	bank	PROPN
gujaf-258	209	3	nig	nig	PROPN
gujaf-258	209	4	plc	plc	PROPN
gujaf-258	209	5	.	.	PROPN
gujaf-258	209	6	2004	2004	NUM
gujaf-258	209	7	14	14	NUM
gujaf-258	209	8	jaiz	jaiz	PROPN
gujaf-258	209	9	bank	bank	PROPN
gujaf-258	209	10	nig	nig	PROPN
gujaf-258	209	11	plc	plc	PROPN
gujaf-258	209	12	.	.	PROPN
gujaf-258	210	1	jaiz	jaiz	PROPN
gujaf-258	210	2	bank	bank	PROPN
gujaf-258	210	3	nig	nig	PROPN
gujaf-258	210	4	plc	plc	PROPN
gujaf-258	210	5	.	.	PROPN
gujaf-258	210	6	2012	2012	NUM
gujaf-258	210	7	sources	source	NOUN
gujaf-258	210	8	:	:	PUNCT
gujaf-258	210	9	field	field	NOUN
gujaf-258	210	10	work	work	NOUN
gujaf-258	210	11	(	(	PUNCT
gujaf-258	210	12	2022	2022	NUM
gujaf-258	210	13	)	)	PUNCT
gujaf-258	210	14	secondary	secondary	ADJ
gujaf-258	210	15	data	datum	NOUN
gujaf-258	210	16	were	be	AUX
gujaf-258	210	17	extracted	extract	VERB
gujaf-258	210	18	from	from	ADP
gujaf-258	210	19	annual	annual	ADJ
gujaf-258	210	20	audited	audit	VERB
gujaf-258	210	21	financial	financial	ADJ
gujaf-258	210	22	statement	statement	NOUN
gujaf-258	210	23	of	of	ADP
gujaf-258	210	24	the	the	DET
gujaf-258	210	25	listed	list	VERB
gujaf-258	210	26	dmbs	dmb	NOUN
gujaf-258	210	27	sample	sample	NOUN
gujaf-258	210	28	of	of	ADP
gujaf-258	210	29	the	the	DET
gujaf-258	210	30	study	study	NOUN
gujaf-258	210	31	,	,	PUNCT
gujaf-258	210	32	through	through	ADP
gujaf-258	210	33	nigerian	nigerian	ADJ
gujaf-258	210	34	group	group	NOUN
gujaf-258	210	35	exchangefor	exchangefor	VERB
gujaf-258	210	36	the	the	DET
gujaf-258	210	37	year	year	NOUN
gujaf-258	210	38	(	(	PUNCT
gujaf-258	210	39	2012	2012	NUM
gujaf-258	210	40	2021	2021	NUM
gujaf-258	210	41	)	)	PUNCT
gujaf-258	210	42	.	.	PUNCT
gujaf-258	211	1	the	the	DET
gujaf-258	211	2	study	study	NOUN
gujaf-258	211	3	employed	employ	VERB
gujaf-258	211	4	logistic	logistic	ADJ
gujaf-258	211	5	regression	regression	NOUN
gujaf-258	211	6	technique	technique	NOUN
gujaf-258	211	7	,	,	PUNCT
gujaf-258	211	8	based	base	VERB
gujaf-258	211	9	on	on	ADP
gujaf-258	211	10	multi	multi	ADJ
gujaf-258	211	11	discriminant	discriminant	PROPN
gujaf-258	211	12	analysis	analysis	NOUN
gujaf-258	211	13	mda	mda	PROPN
gujaf-258	211	14	approach	approach	NOUN
gujaf-258	211	15	of	of	ADP
gujaf-258	211	16	a	a	DET
gujaf-258	211	17	modified	modify	VERB
gujaf-258	211	18	althman	althman	NOUN
gujaf-258	211	19	z	z	PROPN
gujaf-258	211	20	score	score	NOUN
gujaf-258	211	21	model	model	NOUN
gujaf-258	211	22	to	to	PART
gujaf-258	211	23	analyze	analyze	VERB
gujaf-258	211	24	the	the	DET
gujaf-258	211	25	unbalanced	unbalanced	ADJ
gujaf-258	211	26	panel	panel	NOUN
gujaf-258	211	27	with	with	ADP
gujaf-258	211	28	the	the	DET
gujaf-258	211	29	aid	aid	NOUN
gujaf-258	211	30	of	of	ADP
gujaf-258	211	31	stata	stata	ADJ
gujaf-258	211	32	version	version	NOUN
gujaf-258	211	33	13	13	NUM
gujaf-258	211	34	.	.	PUNCT
gujaf-258	211	35	3.1	3.1	NUM
gujaf-258	211	36	model	model	NOUN
gujaf-258	211	37	specifications	specification	NOUN
gujaf-258	211	38	this	this	DET
gujaf-258	211	39	study	study	NOUN
gujaf-258	211	40	relied	rely	VERB
gujaf-258	211	41	on	on	ADP
gujaf-258	211	42	two	two	NUM
gujaf-258	211	43	different	different	ADJ
gujaf-258	211	44	models	model	NOUN
gujaf-258	211	45	in	in	ADP
gujaf-258	211	46	explaining	explain	VERB
gujaf-258	211	47	the	the	DET
gujaf-258	211	48	data	datum	NOUN
gujaf-258	211	49	of	of	ADP
gujaf-258	211	50	this	this	DET
gujaf-258	211	51	study	study	NOUN
gujaf-258	211	52	.	.	PUNCT
gujaf-258	212	1	first	first	ADV
gujaf-258	212	2	,	,	PUNCT
gujaf-258	212	3	is	be	AUX
gujaf-258	212	4	the	the	DET
gujaf-258	212	5	adapted	adapt	VERB
gujaf-258	212	6	modified	modify	VERB
gujaf-258	212	7	althman	althman	NOUN
gujaf-258	212	8	z	z	NOUN
gujaf-258	212	9	score	score	NOUN
gujaf-258	212	10	(	(	PUNCT
gujaf-258	212	11	ohlson	ohlson	NOUN
gujaf-258	212	12	,	,	PUNCT
gujaf-258	212	13	1980a	1980a	NUM
gujaf-258	212	14	)	)	PUNCT
gujaf-258	212	15	using	use	VERB
gujaf-258	212	16	a	a	DET
gujaf-258	212	17	binary	binary	PROPN
gujaf-258	212	18	logit	logit	PROPN
gujaf-258	212	19	264	264	NUM
gujaf-258	212	20	regression	regression	NOUN
gujaf-258	212	21	model	model	NOUN
gujaf-258	212	22	based	base	VERB
gujaf-258	212	23	multi	multi	PROPN
gujaf-258	212	24	discriminant	discriminant	PROPN
gujaf-258	212	25	analysis	analysis	NOUN
gujaf-258	212	26	mda	mda	PROPN
gujaf-258	212	27	approach	approach	NOUN
gujaf-258	212	28	which	which	PRON
gujaf-258	212	29	encapsulate	encapsulate	VERB
gujaf-258	212	30	:	:	PUNCT
gujaf-258	212	31	this	this	DET
gujaf-258	212	32	model	model	NOUN
gujaf-258	212	33	can	can	AUX
gujaf-258	212	34	be	be	AUX
gujaf-258	212	35	showed	show	VERB
gujaf-258	212	36	as	as	ADP
gujaf-258	212	37	:	:	PUNCT
gujaf-258	212	38	pi	pi	NOUN
gujaf-258	212	39	e(y	e(y	ADJ
gujaf-258	212	40	=	=	SYM
gujaf-258	212	41	1	1	NUM
gujaf-258	212	42	/	/	SYM
gujaf-258	212	43	x1i	x1i	PROPN
gujaf-258	212	44	,	,	PUNCT
gujaf-258	212	45	x2i	x2i	PROPN
gujaf-258	212	46	,	,	PUNCT
gujaf-258	212	47	x3i	x3i	PROPN
gujaf-258	212	48	,	,	PUNCT
gujaf-258	212	49	x4i	x4i	SYM
gujaf-258	212	50	)	)	PUNCT
gujaf-258	212	51	=	=	PUNCT
gujaf-258	213	1	1	1	NUM
gujaf-258	213	2	_	_	PUNCT
gujaf-258	213	3	_	_	PUNCT
gujaf-258	214	1	_	_	PUNCT
gujaf-258	215	1	_	_	PUNCT
gujaf-258	216	1	_	_	PUNCT
gujaf-258	216	2	1	1	NUM
gujaf-258	217	1	+	+	CCONJ
gujaf-258	217	2	e	e	NOUN
gujaf-258	217	3	-	-	NOUN
gujaf-258	217	4	zi	zi	NOUN
gujaf-258	217	5	where	where	SCONJ
gujaf-258	217	6	pi=	pi=	PROPN
gujaf-258	217	7	probability	probability	NOUN
gujaf-258	217	8	of	of	ADP
gujaf-258	217	9	distressed	distressed	ADJ
gujaf-258	217	10	for	for	ADP
gujaf-258	217	11	firm	firm	ADJ
gujaf-258	217	12	iy	iy	NOUN
gujaf-258	217	13	=	=	SYM
gujaf-258	217	14	1	1	NUM
gujaf-258	217	15	distressed	distressed	ADJ
gujaf-258	217	16	company	company	NOUN
gujaf-258	217	17	e(y	e(y	NUM
gujaf-258	217	18	)	)	PUNCT
gujaf-258	217	19	=	=	VERB
gujaf-258	217	20	cumulative	cumulative	ADJ
gujaf-258	217	21	probability	probability	NOUN
gujaf-258	217	22	function	function	NOUN
gujaf-258	217	23	that	that	PRON
gujaf-258	217	24	take	take	VERB
gujaf-258	217	25	value	value	NOUN
gujaf-258	217	26	between	between	ADP
gujaf-258	217	27	0	0	NUM
gujaf-258	217	28	and	and	CCONJ
gujaf-258	217	29	1	1	NUM
gujaf-258	217	30	e	e	NOUN
gujaf-258	217	31	=	=	NOUN
gujaf-258	217	32	exponent	exponent	NOUN
gujaf-258	217	33	and	and	CCONJ
gujaf-258	217	34	zi	zi	NOUN
gujaf-258	217	35	=	=	PUNCT
gujaf-258	218	1	β0	β0	PROPN
gujaf-258	219	1	+	+	CCONJ
gujaf-258	219	2	β1	β1	PROPN
gujaf-258	219	3	x1	x1	PROPN
gujaf-258	219	4	+	+	PROPN
gujaf-258	219	5	β2	β2	ADJ
gujaf-258	219	6	x2	x2	PROPN
gujaf-258	219	7	+	+	CCONJ
gujaf-258	219	8	β3	β3	VERB
gujaf-258	219	9	x3	x3	VERB
gujaf-258	219	10	+	+	CCONJ
gujaf-258	219	11	β4	β4	PROPN
gujaf-258	219	12	x4	x4	PROPN
gujaf-258	220	1	+	+	PROPN
gujaf-258	220	2	μi	μi	NUM
gujaf-258	220	3	…	…	PUNCT
gujaf-258	220	4	…	…	PUNCT
gujaf-258	220	5	…	…	PUNCT
gujaf-258	220	6	…	…	PUNCT
gujaf-258	220	7	…	…	PUNCT
gujaf-258	220	8	…	…	PUNCT
gujaf-258	220	9	…	…	PUNCT
gujaf-258	220	10	…	…	PUNCT
gujaf-258	220	11	…	…	PUNCT
gujaf-258	220	12	…	…	PUNCT
gujaf-258	220	13	…	…	PUNCT
gujaf-258	220	14	…	…	PUNCT
gujaf-258	220	15	…	…	PUNCT
gujaf-258	220	16	(	(	PUNCT
gujaf-258	220	17	i	i	NOUN
gujaf-258	220	18	)	)	PUNCT
gujaf-258	221	1	where	where	SCONJ
gujaf-258	221	2	:	:	PUNCT
gujaf-258	221	3	β0	β0	NOUN
gujaf-258	221	4	=	=	SYM
gujaf-258	221	5	constant	constant	ADJ
gujaf-258	221	6	β1	β1	NOUN
gujaf-258	221	7	-	-	PUNCT
gujaf-258	221	8	β2	β2	NOUN
gujaf-258	222	1	=	=	NOUN
gujaf-258	223	1	coefficients	coefficient	NOUN
gujaf-258	223	2	of	of	ADP
gujaf-258	223	3	parameters	parameter	NOUN
gujaf-258	223	4	x1	x1	PROPN
gujaf-258	224	1	=	=	SYM
gujaf-258	224	2	working	work	VERB
gujaf-258	224	3	capital	capital	NOUN
gujaf-258	224	4	/	/	SYM
gujaf-258	224	5	total	total	ADJ
gujaf-258	224	6	assets	asset	NOUN
gujaf-258	224	7	;	;	PUNCT
gujaf-258	224	8	x2	x2	NOUN
gujaf-258	224	9	=	=	PUNCT
gujaf-258	224	10	retained	retain	VERB
gujaf-258	224	11	earnings	earning	NOUN
gujaf-258	224	12	/	/	SYM
gujaf-258	224	13	total	total	ADJ
gujaf-258	224	14	assets	asset	NOUN
gujaf-258	224	15	;	;	PUNCT
gujaf-258	224	16	x3	x3	ADJ
gujaf-258	224	17	=	=	SYM
gujaf-258	224	18	earnings	earning	NOUN
gujaf-258	224	19	before	before	ADP
gujaf-258	224	20	interest	interest	NOUN
gujaf-258	224	21	and	and	CCONJ
gujaf-258	224	22	taxes	taxis	NOUN
gujaf-258	224	23	/	/	SYM
gujaf-258	224	24	total	total	ADJ
gujaf-258	224	25	assets	asset	NOUN
gujaf-258	224	26	;	;	PUNCT
gujaf-258	225	1	x4	x4	PROPN
gujaf-258	225	2	=	=	PROPN
gujaf-258	225	3	equity	equity	NOUN
gujaf-258	225	4	value/	value/	PROPN
gujaf-258	225	5	total	total	ADJ
gujaf-258	225	6	debt	debt	NOUN
gujaf-258	225	7	μ	μ	NOUN
gujaf-258	225	8	=	=	NOUN
gujaf-258	225	9	error	error	NOUN
gujaf-258	225	10	term	term	NOUN
gujaf-258	225	11	=	=	PRON
gujaf-258	225	12	discriminant	discriminant	NOUN
gujaf-258	225	13	residuals	residual	NOUN
gujaf-258	225	14	=	=	SYM
gujaf-258	225	15	corporate	corporate	ADJ
gujaf-258	225	16	failure	failure	NOUN
gujaf-258	225	17	cf	cf	NOUN
gujaf-258	225	18	second	second	ADJ
gujaf-258	225	19	,	,	PUNCT
gujaf-258	225	20	is	be	AUX
gujaf-258	225	21	multiple	multiple	ADJ
gujaf-258	225	22	regression	regression	NOUN
gujaf-258	225	23	model	model	NOUN
gujaf-258	225	24	that	that	PRON
gujaf-258	225	25	encapsulate	encapsulate	VERB
gujaf-258	225	26	the	the	DET
gujaf-258	225	27	interaction	interaction	NOUN
gujaf-258	225	28	of	of	ADP
gujaf-258	225	29	the	the	DET
gujaf-258	225	30	moderating	moderate	VERB
gujaf-258	225	31	variable	variable	NOUN
gujaf-258	225	32	with	with	ADP
gujaf-258	225	33	independent	independent	ADJ
gujaf-258	225	34	with	with	ADP
gujaf-258	225	35	the	the	DET
gujaf-258	225	36	contribution	contribution	NOUN
gujaf-258	225	37	control	control	NOUN
gujaf-258	225	38	variables	variable	NOUN
gujaf-258	225	39	of	of	ADP
gujaf-258	225	40	the	the	DET
gujaf-258	225	41	study	study	NOUN
gujaf-258	225	42	,	,	PUNCT
gujaf-258	225	43	having	having	AUX
gujaf-258	225	44	explained	explain	VERB
gujaf-258	225	45	how	how	SCONJ
gujaf-258	225	46	fd	fd	PROPN
gujaf-258	225	47	will	will	AUX
gujaf-258	225	48	be	be	AUX
gujaf-258	225	49	measured	measure	VERB
gujaf-258	225	50	,	,	PUNCT
gujaf-258	225	51	then	then	ADV
gujaf-258	225	52	the	the	DET
gujaf-258	225	53	fd	fd	PROPN
gujaf-258	225	54	will	will	AUX
gujaf-258	225	55	now	now	ADV
gujaf-258	225	56	become	become	VERB
gujaf-258	225	57	the	the	DET
gujaf-258	225	58	dv	dv	PROPN
gujaf-258	225	59	of	of	ADP
gujaf-258	225	60	the	the	DET
gujaf-258	225	61	second	second	ADJ
gujaf-258	225	62	model	model	NOUN
gujaf-258	225	63	:	:	PUNCT
gujaf-258	226	1	fdit=	fdit=	NUM
gujaf-258	226	2	β0	β0	NOUN
gujaf-258	226	3	+	+	CCONJ
gujaf-258	226	4	β1cagit	β1cagit	NOUN
gujaf-258	226	5	+	+	NUM
gujaf-258	226	6	β2cgnit	β2cgnit	NUM
gujaf-258	226	7	+	+	CCONJ
gujaf-258	226	8	β3rcgit	β3rcgit	ADJ
gujaf-258	226	9	+	+	NUM
gujaf-258	226	10	β4cag*rcgit	β4cag*rcgit	X
gujaf-258	226	11	+	+	PUNCT
gujaf-258	226	12	β5cgn*rcgit	β5cgn*rcgit	PUNCT
gujaf-258	226	13	+	+	CCONJ
gujaf-258	226	14	β6fzit	β6fzit	NUM
gujaf-258	226	15	+	+	CCONJ
gujaf-258	226	16	β7fagit	β7fagit	ADJ
gujaf-258	226	17	+	+	CCONJ
gujaf-258	226	18	µit	µit	NOUN
gujaf-258	226	19	…	…	PUNCT
gujaf-258	226	20	…	…	PUNCT
gujaf-258	226	21	..	..	PUNCT
gujaf-258	226	22	…	…	PUNCT
gujaf-258	226	23	.	.	PUNCT
gujaf-258	227	1	……	……	NOUN
gujaf-258	227	2	.	.	PUNCT
gujaf-258	228	1	……	……	NOUN
gujaf-258	228	2	……	……	NOUN
gujaf-258	228	3	……	……	NOUN
gujaf-258	228	4	……	……	NOUN
gujaf-258	228	5	……	……	NOUN
gujaf-258	228	6	……	……	NOUN
gujaf-258	228	7	……	……	NOUN
gujaf-258	228	8	……	……	NOUN
gujaf-258	228	9	……	……	NOUN
gujaf-258	228	10	……	……	NOUN
gujaf-258	228	11	.	.	PUNCT
gujaf-258	229	1	(	(	PUNCT
gujaf-258	229	2	ii	ii	NOUN
gujaf-258	229	3	)	)	PUNCT
gujaf-258	230	1	where	where	SCONJ
gujaf-258	230	2	:	:	PUNCT
gujaf-258	230	3	fd	fd	X
gujaf-258	230	4	=	=	PUNCT
gujaf-258	230	5	financial	financial	ADJ
gujaf-258	230	6	distress	distress	NOUN
gujaf-258	230	7	(	(	PUNCT
gujaf-258	230	8	dependent	dependent	ADJ
gujaf-258	230	9	variable	variable	NOUN
gujaf-258	230	10	)	)	PUNCT
gujaf-258	230	11	β0	β0	NOUN
gujaf-258	230	12	=	=	SYM
gujaf-258	230	13	constant	constant	ADJ
gujaf-258	230	14	β1	β1	PROPN
gujaf-258	230	15	–	–	PUNCT
gujaf-258	230	16	β7	β7	ADJ
gujaf-258	230	17	=	=	PUNCT
gujaf-258	230	18	coefficient	coefficient	NOUN
gujaf-258	230	19	of	of	ADP
gujaf-258	230	20	the	the	DET
gujaf-258	230	21	parameters	parameter	NOUN
gujaf-258	230	22	cag	cag	PROPN
gujaf-258	230	23	=	=	SYM
gujaf-258	230	24	ceo	ceo	NOUN
gujaf-258	230	25	age	age	NOUN
gujaf-258	230	26	(	(	PUNCT
gujaf-258	230	27	independent	independent	ADJ
gujaf-258	230	28	variable	variable	NOUN
gujaf-258	230	29	)	)	PUNCT
gujaf-258	230	30	cgn	cgn	PROPN
gujaf-258	230	31	=	=	SYM
gujaf-258	230	32	ceo	ceo	NOUN
gujaf-258	230	33	gender	gender	NOUN
gujaf-258	230	34	(	(	PUNCT
gujaf-258	230	35	independent	independent	ADJ
gujaf-258	230	36	variable	variable	NOUN
gujaf-258	230	37	)	)	PUNCT
gujaf-258	230	38	rcg	rcg	NOUN
gujaf-258	230	39	=	=	PUNCT
gujaf-258	230	40	risk	risk	NOUN
gujaf-258	230	41	committee	committee	NOUN
gujaf-258	230	42	gender	gender	NOUN
gujaf-258	230	43	(	(	PUNCT
gujaf-258	230	44	moderating	moderate	VERB
gujaf-258	230	45	variable	variable	NOUN
gujaf-258	230	46	)	)	PUNCT
gujaf-258	230	47	cag*rcg	cag*rcg	NOUN
gujaf-258	230	48	=	=	PUNCT
gujaf-258	230	49	ceo	ceo	NOUN
gujaf-258	230	50	age	age	NOUN
gujaf-258	230	51	as	as	SCONJ
gujaf-258	230	52	moderated	moderate	VERB
gujaf-258	230	53	by	by	ADP
gujaf-258	230	54	risk	risk	NOUN
gujaf-258	230	55	committee	committee	NOUN
gujaf-258	230	56	gender	gender	NOUN
gujaf-258	230	57	cgn*rcg	cgn*rcg	NOUN
gujaf-258	230	58	=	=	SYM
gujaf-258	230	59	ceo	ceo	NOUN
gujaf-258	230	60	gender	gender	NOUN
gujaf-258	230	61	as	as	SCONJ
gujaf-258	230	62	moderated	moderate	VERB
gujaf-258	230	63	by	by	ADP
gujaf-258	230	64	risk	risk	NOUN
gujaf-258	230	65	committee	committee	NOUN
gujaf-258	230	66	gender	gender	NOUN
gujaf-258	230	67	fsz	fsz	NOUN
gujaf-258	230	68	=	=	SYM
gujaf-258	230	69	firm	firm	ADJ
gujaf-258	230	70	size	size	NOUN
gujaf-258	230	71	(	(	PUNCT
gujaf-258	230	72	control	control	NOUN
gujaf-258	230	73	variable	variable	NOUN
gujaf-258	230	74	)	)	PUNCT
gujaf-258	230	75	265	265	NUM
gujaf-258	230	76	fag	fag	NOUN
gujaf-258	230	77	=	=	NOUN
gujaf-258	230	78	firm	firm	ADJ
gujaf-258	230	79	age	age	NOUN
gujaf-258	230	80	(	(	PUNCT
gujaf-258	230	81	control	control	NOUN
gujaf-258	230	82	variable	variable	NOUN
gujaf-258	230	83	)	)	PUNCT
gujaf-258	230	84	µ	µ	NOUN
gujaf-258	230	85	=	=	NOUN
gujaf-258	230	86	error	error	NOUN
gujaf-258	230	87	term	term	NOUN
gujaf-258	230	88	i	i	PRON
gujaf-258	230	89	=	=	SYM
gujaf-258	230	90	firm	firm	NOUN
gujaf-258	230	91	t	t	NOUN
gujaf-258	230	92	=	=	PUNCT
gujaf-258	230	93	time	time	NOUN
gujaf-258	230	94	4	4	NUM
gujaf-258	230	95	.	.	NOUN
gujaf-258	230	96	results	result	NOUN
gujaf-258	230	97	and	and	CCONJ
gujaf-258	230	98	discussion	discussion	NOUN
gujaf-258	230	99	this	this	PRON
gujaf-258	230	100	focuses	focus	VERB
gujaf-258	230	101	on	on	ADP
gujaf-258	230	102	descriptive	descriptive	ADJ
gujaf-258	230	103	statistics	statistic	NOUN
gujaf-258	230	104	,	,	PUNCT
gujaf-258	230	105	correlation	correlation	NOUN
gujaf-258	230	106	matrix	matrix	NOUN
gujaf-258	230	107	result	result	NOUN
gujaf-258	230	108	,	,	PUNCT
gujaf-258	230	109	and	and	CCONJ
gujaf-258	230	110	interpretation	interpretation	NOUN
gujaf-258	230	111	of	of	ADP
gujaf-258	230	112	the	the	DET
gujaf-258	230	113	summarized	summarize	VERB
gujaf-258	230	114	regression	regression	NOUN
gujaf-258	230	115	results	result	NOUN
gujaf-258	230	116	,	,	PUNCT
gujaf-258	230	117	policy	policy	NOUN
gujaf-258	230	118	implications	implication	NOUN
gujaf-258	230	119	and	and	CCONJ
gujaf-258	230	120	recommendations	recommendation	NOUN
gujaf-258	230	121	based	base	VERB
gujaf-258	230	122	on	on	ADP
gujaf-258	230	123	the	the	DET
gujaf-258	230	124	findings	finding	NOUN
gujaf-258	230	125	.	.	PUNCT
gujaf-258	231	1	descriptive	descriptive	ADJ
gujaf-258	231	2	statistics	statistic	NOUN
gujaf-258	231	3	this	this	PRON
gujaf-258	231	4	describes	describe	VERB
gujaf-258	231	5	the	the	DET
gujaf-258	231	6	character	character	NOUN
gujaf-258	231	7	of	of	ADP
gujaf-258	231	8	the	the	DET
gujaf-258	231	9	data	datum	NOUN
gujaf-258	231	10	obtained	obtain	VERB
gujaf-258	231	11	based	base	VERB
gujaf-258	231	12	on	on	ADP
gujaf-258	231	13	the	the	DET
gujaf-258	231	14	variables	variable	NOUN
gujaf-258	231	15	of	of	ADP
gujaf-258	231	16	the	the	DET
gujaf-258	231	17	study	study	NOUN
gujaf-258	231	18	.	.	PUNCT
gujaf-258	232	1	below	below	ADV
gujaf-258	232	2	is	be	AUX
gujaf-258	232	3	the	the	DET
gujaf-258	232	4	outcome	outcome	NOUN
gujaf-258	232	5	shown	show	VERB
gujaf-258	232	6	in	in	ADP
gujaf-258	232	7	the	the	DET
gujaf-258	232	8	descriptive	descriptive	ADJ
gujaf-258	232	9	statistics	statistic	NOUN
gujaf-258	232	10	table	table	NOUN
gujaf-258	232	11	.	.	PUNCT
gujaf-258	233	1	table	table	NOUN
gujaf-258	233	2	3	3	NUM
gujaf-258	233	3	:	:	PUNCT
gujaf-258	233	4	descriptive	descriptive	ADJ
gujaf-258	233	5	statistics	statistic	NOUN
gujaf-258	233	6	of	of	ADP
gujaf-258	233	7	the	the	DET
gujaf-258	233	8	variable	variable	ADJ
gujaf-258	233	9	variable	variable	NOUN
gujaf-258	233	10	min	min	PROPN
gujaf-258	233	11	max	max	PROPN
gujaf-258	233	12	mean	mean	PROPN
gujaf-258	234	1	std	std	PROPN
gujaf-258	234	2	.	.	PROPN
gujaf-258	234	3	dev	dev	PROPN
gujaf-258	234	4	.	.	PUNCT
gujaf-258	235	1	obs	obs	PROPN
gujaf-258	235	2	fd	fd	PROPN
gujaf-258	235	3	-12.9219	-12.9219	PUNCT
gujaf-258	235	4	5.1728	5.1728	NUM
gujaf-258	235	5	-0.0209	-0.0209	NOUN
gujaf-258	235	6	1.1403	1.1403	NUM
gujaf-258	235	7	205	205	NUM
gujaf-258	235	8	cag	cag	PROPN
gujaf-258	235	9	35	35	NUM
gujaf-258	235	10	60	60	NUM
gujaf-258	235	11	51.561	51.561	NUM
gujaf-258	235	12	4.7848	4.7848	NUM
gujaf-258	235	13	205	205	NUM
gujaf-258	235	14	cgn	cgn	NOUN
gujaf-258	235	15	1	1	NUM
gujaf-258	235	16	0	0	NUM
gujaf-258	235	17	1.0878	1.0878	NUM
gujaf-258	235	18	0.2837	0.2837	NUM
gujaf-258	235	19	205	205	NUM
gujaf-258	235	20	rcg	rcg	NOUN
gujaf-258	235	21	1	1	NUM
gujaf-258	235	22	6	6	NUM
gujaf-258	235	23	0.1798	0.1798	NUM
gujaf-258	235	24	0.1678	0.1678	NUM
gujaf-258	235	25	205	205	NUM
gujaf-258	235	26	fag	fag	NOUN
gujaf-258	235	27	1	1	NUM
gujaf-258	235	28	127	127	NUM
gujaf-258	235	29	44.4634	44.4634	NUM
gujaf-258	235	30	31.1063	31.1063	NUM
gujaf-258	235	31	205	205	NUM
gujaf-258	235	32	fsz	fsz	NOUN
gujaf-258	235	33	0.0127	0.0127	NUM
gujaf-258	235	34	0.1357	0.1357	NUM
gujaf-258	235	35	0.0968	0.0968	NUM
gujaf-258	235	36	0.0218	0.0218	NUM
gujaf-258	235	37	205	205	NUM
gujaf-258	235	38	source	source	NOUN
gujaf-258	235	39	:	:	PUNCT
gujaf-258	235	40	stata	stata	NOUN
gujaf-258	235	41	output	output	NOUN
gujaf-258	235	42	(	(	PUNCT
gujaf-258	235	43	2023	2023	NUM
gujaf-258	235	44	)	)	PUNCT
gujaf-258	235	45	table	table	NOUN
gujaf-258	235	46	2	2	NUM
gujaf-258	235	47	shows	show	VERB
gujaf-258	235	48	the	the	DET
gujaf-258	235	49	descriptive	descriptive	ADJ
gujaf-258	235	50	statistic	statistic	NOUN
gujaf-258	235	51	for	for	ADP
gujaf-258	235	52	variables	variable	NOUN
gujaf-258	235	53	of	of	ADP
gujaf-258	235	54	the	the	DET
gujaf-258	235	55	study	study	NOUN
gujaf-258	235	56	comprising	comprising	NOUN
gujaf-258	235	57	of	of	ADP
gujaf-258	235	58	the	the	DET
gujaf-258	235	59	(	(	PUNCT
gujaf-258	235	60	financial	financial	ADJ
gujaf-258	235	61	distress	distress	NOUN
gujaf-258	235	62	(	(	PUNCT
gujaf-258	235	63	fd	fd	PROPN
gujaf-258	235	64	)	)	PUNCT
gujaf-258	235	65	,	,	PUNCT
gujaf-258	235	66	ceo	ceo	NOUN
gujaf-258	235	67	age	age	NOUN
gujaf-258	235	68	(	(	PUNCT
gujaf-258	235	69	cag	cag	PROPN
gujaf-258	235	70	)	)	PUNCT
gujaf-258	235	71	,	,	PUNCT
gujaf-258	235	72	ceo	ceo	NOUN
gujaf-258	235	73	gender	gender	NOUN
gujaf-258	235	74	(	(	PUNCT
gujaf-258	235	75	cgn	cgn	PROPN
gujaf-258	235	76	)	)	PUNCT
gujaf-258	235	77	,	,	PUNCT
gujaf-258	235	78	risk	risk	NOUN
gujaf-258	235	79	committee	committee	NOUN
gujaf-258	235	80	gender	gender	NOUN
gujaf-258	235	81	(	(	PUNCT
gujaf-258	235	82	rcg	rcg	PROPN
gujaf-258	235	83	)	)	PUNCT
gujaf-258	235	84	,	,	PUNCT
gujaf-258	235	85	ceo	ceo	NOUN
gujaf-258	235	86	age	age	NOUN
gujaf-258	235	87	moderated	moderate	VERB
gujaf-258	235	88	by	by	ADP
gujaf-258	235	89	risk	risk	NOUN
gujaf-258	235	90	committee	committee	NOUN
gujaf-258	235	91	gender	gender	NOUN
gujaf-258	235	92	(	(	PUNCT
gujaf-258	235	93	rcg	rcg	PROPN
gujaf-258	235	94	)	)	PUNCT
gujaf-258	235	95	,	,	PUNCT
gujaf-258	235	96	ceo	ceo	NOUN
gujaf-258	235	97	gender	gender	NOUN
gujaf-258	235	98	moderated	moderate	VERB
gujaf-258	235	99	by	by	ADP
gujaf-258	235	100	risk	risk	NOUN
gujaf-258	235	101	committee	committee	NOUN
gujaf-258	235	102	gender	gender	NOUN
gujaf-258	235	103	(	(	PUNCT
gujaf-258	235	104	cgr	cgr	PROPN
gujaf-258	235	105	)	)	PUNCT
gujaf-258	235	106	,	,	PUNCT
gujaf-258	235	107	firm	firm	ADJ
gujaf-258	235	108	age	age	NOUN
gujaf-258	235	109	(	(	PUNCT
gujaf-258	235	110	fag	fag	NOUN
gujaf-258	235	111	)	)	PUNCT
gujaf-258	235	112	and	and	CCONJ
gujaf-258	235	113	firm	firm	ADJ
gujaf-258	235	114	size	size	NOUN
gujaf-258	235	115	(	(	PUNCT
gujaf-258	235	116	fsz	fsz	NOUN
gujaf-258	235	117	)	)	PUNCT
gujaf-258	235	118	.	.	PUNCT
gujaf-258	236	1	it	it	PRON
gujaf-258	236	2	is	be	AUX
gujaf-258	236	3	clearly	clearly	ADV
gujaf-258	236	4	shown	show	VERB
gujaf-258	236	5	that	that	SCONJ
gujaf-258	236	6	the	the	DET
gujaf-258	236	7	average	average	ADJ
gujaf-258	236	8	value	value	NOUN
gujaf-258	236	9	of	of	ADP
gujaf-258	236	10	the	the	DET
gujaf-258	236	11	financial	financial	ADJ
gujaf-258	236	12	distress	distress	NOUN
gujaf-258	236	13	stood	stand	VERB
gujaf-258	236	14	at	at	ADP
gujaf-258	236	15	-0.0209	-0.0209	NOUN
gujaf-258	236	16	with	with	ADP
gujaf-258	236	17	minimum	minimum	NOUN
gujaf-258	236	18	value	value	NOUN
gujaf-258	236	19	-12.9219	-12.9219	PUNCT
gujaf-258	236	20	and	and	CCONJ
gujaf-258	236	21	maximum	maximum	ADJ
gujaf-258	236	22	value	value	NOUN
gujaf-258	236	23	of	of	ADP
gujaf-258	236	24	5.1728	5.1728	NUM
gujaf-258	236	25	,	,	PUNCT
gujaf-258	236	26	while	while	SCONJ
gujaf-258	236	27	the	the	DET
gujaf-258	236	28	mean	mean	ADJ
gujaf-258	236	29	and	and	CCONJ
gujaf-258	236	30	standard	standard	ADJ
gujaf-258	236	31	deviation	deviation	NOUN
gujaf-258	236	32	value	value	NOUN
gujaf-258	236	33	stood	stand	VERB
gujaf-258	236	34	at	at	ADP
gujaf-258	236	35	-0.0209	-0.0209	NOUN
gujaf-258	236	36	and	and	CCONJ
gujaf-258	236	37	1.1403	1.1403	NUM
gujaf-258	236	38	respectively	respectively	ADV
gujaf-258	236	39	.	.	PUNCT
gujaf-258	237	1	also	also	ADV
gujaf-258	237	2	,	,	PUNCT
gujaf-258	237	3	cag	cag	PROPN
gujaf-258	237	4	maintained	maintain	VERB
gujaf-258	237	5	the	the	DET
gujaf-258	237	6	mean	mean	ADJ
gujaf-258	237	7	value	value	NOUN
gujaf-258	237	8	of	of	ADP
gujaf-258	237	9	51.561	51.561	NUM
gujaf-258	237	10	,	,	PUNCT
gujaf-258	237	11	which	which	PRON
gujaf-258	237	12	further	far	ADV
gujaf-258	237	13	ranges	range	VERB
gujaf-258	237	14	between	between	ADP
gujaf-258	237	15	the	the	DET
gujaf-258	237	16	minimum	minimum	NOUN
gujaf-258	237	17	of	of	ADP
gujaf-258	237	18	35	35	NUM
gujaf-258	237	19	and	and	CCONJ
gujaf-258	237	20	60	60	NUM
gujaf-258	237	21	.	.	PUNCT
gujaf-258	238	1	this	this	PRON
gujaf-258	238	2	is	be	AUX
gujaf-258	238	3	simply	simply	ADV
gujaf-258	238	4	showing	show	VERB
gujaf-258	238	5	that	that	SCONJ
gujaf-258	238	6	out	out	ADP
gujaf-258	238	7	of	of	ADP
gujaf-258	238	8	the	the	DET
gujaf-258	238	9	ceos	ceos	NOUN
gujaf-258	238	10	of	of	ADP
gujaf-258	238	11	all	all	DET
gujaf-258	238	12	the	the	DET
gujaf-258	238	13	banks	bank	NOUN
gujaf-258	238	14	there	there	ADV
gujaf-258	238	15	was	be	VERB
gujaf-258	238	16	no	no	DET
gujaf-258	238	17	body	body	NOUN
gujaf-258	238	18	below	below	ADP
gujaf-258	238	19	the	the	DET
gujaf-258	238	20	age	age	NOUN
gujaf-258	238	21	of	of	ADP
gujaf-258	238	22	35	35	NUM
gujaf-258	238	23	and	and	CCONJ
gujaf-258	238	24	also	also	ADV
gujaf-258	238	25	above	above	ADP
gujaf-258	238	26	the	the	DET
gujaf-258	238	27	age	age	NOUN
gujaf-258	238	28	of	of	ADP
gujaf-258	238	29	60	60	NUM
gujaf-258	238	30	during	during	ADP
gujaf-258	238	31	the	the	DET
gujaf-258	238	32	period	period	NOUN
gujaf-258	238	33	covered	cover	VERB
gujaf-258	238	34	by	by	ADP
gujaf-258	238	35	the	the	DET
gujaf-258	238	36	study	study	NOUN
gujaf-258	238	37	.	.	PUNCT
gujaf-258	239	1	it	it	PRON
gujaf-258	239	2	is	be	AUX
gujaf-258	239	3	also	also	ADV
gujaf-258	239	4	shown	show	VERB
gujaf-258	239	5	that	that	SCONJ
gujaf-258	239	6	cgn	cgn	PROPN
gujaf-258	239	7	have	have	VERB
gujaf-258	239	8	an	an	DET
gujaf-258	239	9	average	average	ADJ
gujaf-258	239	10	value	value	NOUN
gujaf-258	239	11	of	of	ADP
gujaf-258	239	12	1.0878	1.0878	NUM
gujaf-258	239	13	with	with	ADP
gujaf-258	239	14	the	the	DET
gujaf-258	239	15	minimum	minimum	ADJ
gujaf-258	239	16	value	value	NOUN
gujaf-258	239	17	of	of	ADP
gujaf-258	239	18	0	0	NUM
gujaf-258	239	19	and	and	CCONJ
gujaf-258	239	20	maximum	maximum	ADJ
gujaf-258	239	21	value	value	NOUN
gujaf-258	239	22	of	of	ADP
gujaf-258	239	23	1	1	NUM
gujaf-258	239	24	where	where	SCONJ
gujaf-258	239	25	1	1	NUM
gujaf-258	239	26	always	always	ADV
gujaf-258	239	27	represent	represent	VERB
gujaf-258	239	28	male	male	ADJ
gujaf-258	239	29	gender	gender	NOUN
gujaf-258	239	30	and	and	CCONJ
gujaf-258	239	31	0	0	NUM
gujaf-258	239	32	represent	represent	VERB
gujaf-258	239	33	female	female	ADJ
gujaf-258	239	34	gender	gender	NOUN
gujaf-258	239	35	.	.	PUNCT
gujaf-258	240	1	266	266	NUM
gujaf-258	240	2	correlation	correlation	NOUN
gujaf-258	240	3	matrix	matrix	NOUN
gujaf-258	240	4	this	this	PRON
gujaf-258	240	5	focuses	focus	VERB
gujaf-258	240	6	on	on	ADP
gujaf-258	240	7	correlation	correlation	NOUN
gujaf-258	240	8	between	between	ADP
gujaf-258	240	9	dependent	dependent	ADJ
gujaf-258	240	10	variable	variable	ADJ
gujaf-258	240	11	financial	financial	ADJ
gujaf-258	240	12	distress	distress	NOUN
gujaf-258	240	13	(	(	PUNCT
gujaf-258	240	14	fd	fd	PROPN
gujaf-258	240	15	)	)	PUNCT
gujaf-258	240	16	and	and	CCONJ
gujaf-258	240	17	other	other	ADJ
gujaf-258	240	18	variables	variable	NOUN
gujaf-258	240	19	that	that	PRON
gujaf-258	240	20	comprise	comprise	VERB
gujaf-258	240	21	of	of	ADP
gujaf-258	240	22	the	the	DET
gujaf-258	240	23	proxies	proxy	NOUN
gujaf-258	240	24	of	of	ADP
gujaf-258	240	25	the	the	DET
gujaf-258	240	26	independent	independent	ADJ
gujaf-258	240	27	variables	variable	NOUN
gujaf-258	240	28	;	;	PUNCT
gujaf-258	240	29	ceo	ceo	NOUN
gujaf-258	240	30	age	age	NOUN
gujaf-258	240	31	(	(	PUNCT
gujaf-258	240	32	cag	cag	PROPN
gujaf-258	240	33	)	)	PUNCT
gujaf-258	240	34	and	and	CCONJ
gujaf-258	240	35	ceo	ceo	NOUN
gujaf-258	240	36	gender	gender	NOUN
gujaf-258	240	37	(	(	PUNCT
gujaf-258	240	38	cgn	cgn	PROPN
gujaf-258	240	39	)	)	PUNCT
gujaf-258	240	40	as	as	ADV
gujaf-258	240	41	well	well	ADV
gujaf-258	240	42	as	as	ADP
gujaf-258	240	43	control	control	NOUN
gujaf-258	240	44	variables	variable	NOUN
gujaf-258	240	45	firms	firm	NOUN
gujaf-258	240	46	’	’	PART
gujaf-258	240	47	age	age	NOUN
gujaf-258	240	48	(	(	PUNCT
gujaf-258	240	49	fag	fag	NOUN
gujaf-258	240	50	)	)	PUNCT
gujaf-258	240	51	and	and	CCONJ
gujaf-258	240	52	firms	firm	NOUN
gujaf-258	240	53	’	’	PART
gujaf-258	240	54	size	size	NOUN
gujaf-258	240	55	(	(	PUNCT
gujaf-258	240	56	fsz	fsz	NOUN
gujaf-258	240	57	)	)	PUNCT
gujaf-258	240	58	.	.	PUNCT
gujaf-258	241	1	table	table	NOUN
gujaf-258	241	2	.	.	PUNCT
gujaf-258	242	1	4	4	NUM
gujaf-258	242	2	correlation	correlation	NOUN
gujaf-258	242	3	matrix	matrix	NOUN
gujaf-258	242	4	table	table	NOUN
gujaf-258	242	5	.	.	PUNCT
gujaf-258	243	1	2	2	NUM
gujaf-258	243	2	variables	variable	NOUN
gujaf-258	243	3	definition	definition	NOUN
gujaf-258	243	4	and	and	CCONJ
gujaf-258	243	5	measurement	measurement	NOUN
gujaf-258	243	6	variables	variable	NOUN
gujaf-258	243	7	definitions	definition	VERB
gujaf-258	243	8	measurement	measurement	NOUN
gujaf-258	243	9	sources	source	VERB
gujaf-258	243	10	dependent	dependent	ADJ
gujaf-258	243	11	variable	variable	ADJ
gujaf-258	243	12	financial	financial	ADJ
gujaf-258	243	13	distress	distress	NOUN
gujaf-258	243	14	(	(	PUNCT
gujaf-258	243	15	fd	fd	PROPN
gujaf-258	243	16	)	)	PUNCT
gujaf-258	243	17	the	the	DET
gujaf-258	243	18	inability	inability	NOUN
gujaf-258	243	19	of	of	ADP
gujaf-258	243	20	a	a	DET
gujaf-258	243	21	firm	firm	NOUN
gujaf-258	243	22	to	to	PART
gujaf-258	243	23	finance	finance	VERB
gujaf-258	243	24	its	its	PRON
gujaf-258	243	25	debt	debt	NOUN
gujaf-258	243	26	obligation	obligation	NOUN
gujaf-258	243	27	as	as	ADP
gujaf-258	243	28	at	at	ADP
gujaf-258	243	29	when	when	SCONJ
gujaf-258	243	30	due	due	ADJ
gujaf-258	243	31	probability	probability	NOUN
gujaf-258	243	32	function	function	NOUN
gujaf-258	243	33	of	of	ADP
gujaf-258	243	34	1	1	NUM
gujaf-258	243	35	and	and	CCONJ
gujaf-258	243	36	0	0	NUM
gujaf-258	243	37	drawn	draw	VERB
gujaf-258	243	38	from	from	ADP
gujaf-258	243	39	working	work	VERB
gujaf-258	243	40	capital	capital	NOUN
gujaf-258	243	41	ratio	ratio	NOUN
gujaf-258	243	42	,	,	PUNCT
gujaf-258	243	43	retained	retain	VERB
gujaf-258	243	44	earnings	earning	NOUN
gujaf-258	243	45	ratio	ratio	NOUN
gujaf-258	243	46	,	,	PUNCT
gujaf-258	243	47	earnings	earning	NOUN
gujaf-258	243	48	b/4	b/4	NUM
gujaf-258	243	49	interest	interest	NOUN
gujaf-258	243	50	&	&	CCONJ
gujaf-258	243	51	tax	tax	NOUN
gujaf-258	243	52	ratio	ratio	NOUN
gujaf-258	243	53	and	and	CCONJ
gujaf-258	243	54	equity	equity	NOUN
gujaf-258	243	55	to	to	ADP
gujaf-258	243	56	debt	debt	NOUN
gujaf-258	243	57	ratio	ratio	NOUN
gujaf-258	243	58	based	base	VERB
gujaf-258	243	59	on	on	ADP
gujaf-258	243	60	logistic	logistic	ADJ
gujaf-258	243	61	regression	regression	NOUN
gujaf-258	243	62	technique	technique	NOUN
gujaf-258	243	63	ohlson	ohlson	NOUN
gujaf-258	243	64	(	(	PUNCT
gujaf-258	243	65	1980a	1980a	NUM
gujaf-258	243	66	)	)	PUNCT
gujaf-258	243	67	independent	independent	ADJ
gujaf-258	243	68	variables	variable	NOUN
gujaf-258	243	69	ceos	ceos	PROPN
gujaf-258	243	70	age	age	NOUN
gujaf-258	243	71	(	(	PUNCT
gujaf-258	243	72	cag	cag	PROPN
gujaf-258	243	73	)	)	PUNCT
gujaf-258	243	74	the	the	DET
gujaf-258	243	75	age	age	NOUN
gujaf-258	243	76	of	of	ADP
gujaf-258	243	77	the	the	DET
gujaf-258	243	78	ceo	ceo	NOUN
gujaf-258	243	79	differences	difference	NOUN
gujaf-258	243	80	between	between	ADP
gujaf-258	243	81	the	the	DET
gujaf-258	243	82	ceos	ceos	NOUN
gujaf-258	243	83	date	date	NOUN
gujaf-258	243	84	of	of	ADP
gujaf-258	243	85	birth	birth	NOUN
gujaf-258	243	86	&	&	CCONJ
gujaf-258	243	87	year	year	NOUN
gujaf-258	243	88	of	of	ADP
gujaf-258	243	89	the	the	DET
gujaf-258	243	90	study	study	NOUN
gujaf-258	243	91	alqatamin	alqatamin	NOUN
gujaf-258	243	92	,	,	PUNCT
gujaf-258	243	93	aribi	aribi	NOUN
gujaf-258	243	94	and	and	CCONJ
gujaf-258	243	95	thankom	thankom	NOUN
gujaf-258	243	96	(	(	PUNCT
gujaf-258	243	97	2017	2017	NUM
gujaf-258	243	98	)	)	PUNCT
gujaf-258	243	99	ceos	ceos	NOUN
gujaf-258	243	100	gender	gender	NOUN
gujaf-258	243	101	(	(	PUNCT
gujaf-258	243	102	cgn	cgn	PROPN
gujaf-258	243	103	)	)	PUNCT
gujaf-258	243	104	the	the	DET
gujaf-258	243	105	category	category	NOUN
gujaf-258	243	106	of	of	ADP
gujaf-258	243	107	the	the	DET
gujaf-258	243	108	ceos	ceos	NOUN
gujaf-258	243	109	’	’	PART
gujaf-258	243	110	sex	sex	NOUN
gujaf-258	243	111	value	value	NOUN
gujaf-258	243	112	of	of	ADP
gujaf-258	243	113	1	1	NUM
gujaf-258	243	114	if	if	SCONJ
gujaf-258	243	115	ceo	ceo	NOUN
gujaf-258	243	116	is	be	AUX
gujaf-258	243	117	male	male	ADJ
gujaf-258	243	118	and	and	CCONJ
gujaf-258	243	119	0	0	NUM
gujaf-258	244	1	if	if	SCONJ
gujaf-258	244	2	female	female	ADJ
gujaf-258	244	3	gorts	gort	NOUN
gujaf-258	244	4	,	,	PUNCT
gujaf-258	244	5	2016	2016	NUM
gujaf-258	244	6	andalqataminetal	andalqataminetal	ADJ
gujaf-258	244	7	(	(	PUNCT
gujaf-258	244	8	2017	2017	NUM
gujaf-258	244	9	)	)	PUNCT
gujaf-258	244	10	moderating	moderate	VERB
gujaf-258	244	11	variable	variable	ADJ
gujaf-258	244	12	risk	risk	NOUN
gujaf-258	244	13	management	management	NOUN
gujaf-258	244	14	committee	committee	NOUN
gujaf-258	244	15	gender	gender	NOUN
gujaf-258	244	16	(	(	PUNCT
gujaf-258	244	17	rmcg	rmcg	ADJ
gujaf-258	244	18	)	)	PUNCT
gujaf-258	244	19	female	female	ADJ
gujaf-258	244	20	concentration	concentration	NOUN
gujaf-258	244	21	in	in	ADP
gujaf-258	244	22	the	the	DET
gujaf-258	244	23	board	board	NOUN
gujaf-258	244	24	risk	risk	NOUN
gujaf-258	244	25	committee	committee	NOUN
gujaf-258	244	26	number	number	NOUN
gujaf-258	244	27	of	of	ADP
gujaf-258	244	28	female	female	ADJ
gujaf-258	244	29	directors	director	NOUN
gujaf-258	244	30	on	on	ADP
gujaf-258	244	31	the	the	DET
gujaf-258	244	32	rmc	rmc	NOUN
gujaf-258	244	33	divided	divide	VERB
gujaf-258	244	34	by	by	ADP
gujaf-258	244	35	the	the	DET
gujaf-258	244	36	rmc	rmc	PROPN
gujaf-258	244	37	's	's	PART
gujaf-258	244	38	size	size	NOUN
gujaf-258	244	39	jia	jia	PROPN
gujaf-258	244	40	(	(	PUNCT
gujaf-258	244	41	2019b	2019b	NUM
gujaf-258	244	42	)	)	PUNCT
gujaf-258	244	43	control	control	NOUN
gujaf-258	244	44	variable	variable	ADJ
gujaf-258	244	45	firm	firm	ADJ
gujaf-258	244	46	size	size	NOUN
gujaf-258	244	47	(	(	PUNCT
gujaf-258	244	48	fsz	fsz	NOUN
gujaf-258	244	49	)	)	PUNCT
gujaf-258	244	50	the	the	DET
gujaf-258	244	51	measure	measure	NOUN
gujaf-258	244	52	of	of	ADP
gujaf-258	244	53	firm	firm	ADJ
gujaf-258	244	54	capacity	capacity	NOUN
gujaf-258	244	55	based	base	VERB
gujaf-258	244	56	on	on	ADP
gujaf-258	244	57	its	its	PRON
gujaf-258	244	58	total	total	ADJ
gujaf-258	244	59	assets	asset	NOUN
gujaf-258	244	60	natural	natural	ADJ
gujaf-258	244	61	logarithm	logarithm	NOUN
gujaf-258	244	62	of	of	ADP
gujaf-258	244	63	total	total	ADJ
gujaf-258	244	64	assets	asset	NOUN
gujaf-258	244	65	opoku	opoku	NOUN
gujaf-258	244	66	,	,	PUNCT
gujaf-258	244	67	adu	adu	PROPN
gujaf-258	244	68	and	and	CCONJ
gujaf-258	244	69	anarfi	anarfi	PROPN
gujaf-258	244	70	(	(	PUNCT
gujaf-258	244	71	2013	2013	NUM
gujaf-258	244	72	)	)	PUNCT
gujaf-258	244	73	rajha	rajha	NOUN
gujaf-258	244	74	and	and	CCONJ
gujaf-258	244	75	alslehat	alslehat	NOUN
gujaf-258	244	76	(	(	PUNCT
gujaf-258	244	77	2014	2014	NUM
gujaf-258	244	78	)	)	PUNCT
gujaf-258	244	79	267	267	NUM
gujaf-258	244	80	variables	variable	NOUN
gujaf-258	244	81	1	1	NUM
gujaf-258	244	82	2	2	NUM
gujaf-258	244	83	3	3	NUM
gujaf-258	244	84	4	4	NUM
gujaf-258	244	85	5	5	NUM
gujaf-258	244	86	6	6	NUM
gujaf-258	244	87	fd	fd	NOUN
gujaf-258	244	88	1	1	NUM
gujaf-258	244	89	cag	cag	PROPN
gujaf-258	244	90	-0.1359	-0.1359	PROPN
gujaf-258	245	1	0.0519	0.0519	NUM
gujaf-258	245	2	*	*	SYM
gujaf-258	245	3	1	1	NUM
gujaf-258	245	4	cgn	cgn	PROPN
gujaf-258	245	5	0.1986	0.1986	NUM
gujaf-258	245	6	-0.0502	-0.0502	NOUN
gujaf-258	246	1	0.0043	0.0043	NUM
gujaf-258	246	2	*	*	NOUN
gujaf-258	246	3	0.4747	0.4747	NUM
gujaf-258	246	4	1	1	NUM
gujaf-258	246	5	rcg	rcg	NOUN
gujaf-258	246	6	0.0485	0.0485	NUM
gujaf-258	246	7	0.1629	0.1629	NUM
gujaf-258	246	8	*	*	SYM
gujaf-258	246	9	-0.1143	-0.1143	NOUN
gujaf-258	246	10	0.4894	0.4894	NUM
gujaf-258	246	11	0.0196	0.0196	NUM
gujaf-258	246	12	0.1028	0.1028	NUM
gujaf-258	246	13	1	1	NUM
gujaf-258	246	14	fag	fag	NOUN
gujaf-258	246	15	-0.0822	-0.0822	NOUN
gujaf-258	246	16	0.1698	0.1698	NUM
gujaf-258	246	17	*	*	PUNCT
gujaf-258	247	1	0.0602	0.0602	NUM
gujaf-258	247	2	0.1531	0.1531	NUM
gujaf-258	247	3	*	*	PUNCT
gujaf-258	248	1	0.2413	0.2413	NUM
gujaf-258	248	2	0.0149	0.0149	NUM
gujaf-258	248	3	0.3914	0.3914	NUM
gujaf-258	248	4	0.0284	0.0284	NUM
gujaf-258	248	5	1	1	NUM
gujaf-258	248	6	fsz	fsz	NOUN
gujaf-258	248	7	-0.0621	-0.0621	PROPN
gujaf-258	248	8	0.0957	0.0957	NUM
gujaf-258	248	9	0.1409	0.1409	NUM
gujaf-258	248	10	*	*	PUNCT
gujaf-258	248	11	0.1195	0.1195	NUM
gujaf-258	248	12	*	*	NOUN
gujaf-258	248	13	0.0917	0.0917	NUM
gujaf-258	248	14	0.3768	0.3768	NUM
gujaf-258	248	15	0.1723	0.1723	NUM
gujaf-258	248	16	0.0438	0.0438	NUM
gujaf-258	248	17	0.0879	0.0879	NUM
gujaf-258	248	18	0.1666	0.1666	NUM
gujaf-258	248	19	1	1	NUM
gujaf-258	248	20	source	source	NOUN
gujaf-258	248	21	:	:	PUNCT
gujaf-258	248	22	stata	stata	NOUN
gujaf-258	248	23	output	output	NOUN
gujaf-258	248	24	(	(	PUNCT
gujaf-258	248	25	2023	2023	NUM
gujaf-258	248	26	)	)	PUNCT
gujaf-258	248	27	table	table	NOUN
gujaf-258	248	28	3	3	NUM
gujaf-258	248	29	revealed	reveal	VERB
gujaf-258	248	30	that	that	SCONJ
gujaf-258	248	31	the	the	DET
gujaf-258	248	32	correlations	correlation	NOUN
gujaf-258	248	33	between	between	ADP
gujaf-258	248	34	fd	fd	PROPN
gujaf-258	248	35	with	with	ADP
gujaf-258	248	36	cgn	cgn	PROPN
gujaf-258	248	37	and	and	CCONJ
gujaf-258	248	38	rcg	rcg	PROPN
gujaf-258	248	39	were	be	AUX
gujaf-258	248	40	positively	positively	ADV
gujaf-258	248	41	weak	weak	ADJ
gujaf-258	248	42	at	at	ADP
gujaf-258	248	43	coefficient	coefficient	NOUN
gujaf-258	248	44	value	value	NOUN
gujaf-258	248	45	of	of	ADP
gujaf-258	248	46	0.1986	0.1986	NUM
gujaf-258	248	47	and	and	CCONJ
gujaf-258	248	48	0.0487	0.0487	NUM
gujaf-258	248	49	respectively	respectively	ADV
gujaf-258	248	50	.	.	PUNCT
gujaf-258	248	51	except	except	SCONJ
gujaf-258	248	52	that	that	SCONJ
gujaf-258	248	53	the	the	DET
gujaf-258	248	54	correlation	correlation	NOUN
gujaf-258	248	55	between	between	ADP
gujaf-258	248	56	fd	fd	PROPN
gujaf-258	248	57	and	and	CCONJ
gujaf-258	248	58	cgn	cgn	PROPN
gujaf-258	248	59	is	be	AUX
gujaf-258	248	60	significant	significant	ADJ
gujaf-258	248	61	at	at	ADP
gujaf-258	248	62	1	1	NUM
gujaf-258	248	63	%	%	NOUN
gujaf-258	248	64	.	.	PUNCT
gujaf-258	249	1	on	on	ADP
gujaf-258	249	2	the	the	DET
gujaf-258	249	3	other	other	ADJ
gujaf-258	249	4	hand	hand	NOUN
gujaf-258	249	5	,	,	PUNCT
gujaf-258	249	6	fd	fd	PROPN
gujaf-258	249	7	maintained	maintain	VERB
gujaf-258	249	8	negative	negative	ADJ
gujaf-258	249	9	weak	weak	ADJ
gujaf-258	249	10	correlations	correlation	NOUN
gujaf-258	249	11	with	with	ADP
gujaf-258	249	12	cag	cag	PROPN
gujaf-258	249	13	,	,	PUNCT
gujaf-258	249	14	fag	fag	NOUN
gujaf-258	249	15	and	and	CCONJ
gujaf-258	249	16	fsz	fsz	NOUN
gujaf-258	249	17	with	with	ADP
gujaf-258	249	18	coefficient	coefficient	NOUN
gujaf-258	249	19	value	value	NOUN
gujaf-258	249	20	of	of	ADP
gujaf-258	249	21	-0.1359	-0.1359	PROPN
gujaf-258	249	22	,	,	PUNCT
gujaf-258	249	23	-0.0822	-0.0822	NOUN
gujaf-258	249	24	and	and	CCONJ
gujaf-258	249	25	0.0621	0.0621	NUM
gujaf-258	249	26	respectively	respectively	ADV
gujaf-258	249	27	,	,	PUNCT
gujaf-258	249	28	except	except	SCONJ
gujaf-258	249	29	that	that	SCONJ
gujaf-258	249	30	the	the	DET
gujaf-258	249	31	fd	fd	PROPN
gujaf-258	249	32	correlation	correlation	NOUN
gujaf-258	249	33	with	with	ADP
gujaf-258	249	34	cag	cag	PROPN
gujaf-258	249	35	is	be	AUX
gujaf-258	249	36	significant	significant	ADJ
gujaf-258	249	37	at	at	ADP
gujaf-258	249	38	5	5	NUM
gujaf-258	249	39	%	%	NOUN
gujaf-258	249	40	.	.	PUNCT
gujaf-258	250	1	accordingly	accordingly	ADV
gujaf-258	250	2	,	,	PUNCT
gujaf-258	250	3	the	the	DET
gujaf-258	250	4	correlations	correlation	NOUN
gujaf-258	250	5	among	among	ADP
gujaf-258	250	6	the	the	DET
gujaf-258	250	7	independent	independent	ADJ
gujaf-258	250	8	variables	variable	NOUN
gujaf-258	250	9	themselves	themselves	PRON
gujaf-258	250	10	were	be	AUX
gujaf-258	250	11	relatively	relatively	ADV
gujaf-258	250	12	weak	weak	ADJ
gujaf-258	250	13	.	.	PUNCT
gujaf-258	251	1	this	this	PRON
gujaf-258	251	2	implies	imply	VERB
gujaf-258	251	3	that	that	SCONJ
gujaf-258	251	4	there	there	PRON
gujaf-258	251	5	is	be	VERB
gujaf-258	251	6	no	no	DET
gujaf-258	251	7	sign	sign	NOUN
gujaf-258	251	8	of	of	ADP
gujaf-258	251	9	multicollinearity	multicollinearity	NOUN
gujaf-258	251	10	effect	effect	NOUN
gujaf-258	251	11	among	among	ADP
gujaf-258	251	12	the	the	DET
gujaf-258	251	13	independent	independent	ADJ
gujaf-258	251	14	variables	variable	NOUN
gujaf-258	251	15	of	of	ADP
gujaf-258	251	16	the	the	DET
gujaf-258	251	17	study	study	NOUN
gujaf-258	251	18	.	.	PUNCT
gujaf-258	252	1	table	table	NOUN
gujaf-258	252	2	.	.	PUNCT
gujaf-258	253	1	5	5	NUM
gujaf-258	253	2	summary	summary	NOUN
gujaf-258	253	3	of	of	ADP
gujaf-258	253	4	regression	regression	NOUN
gujaf-258	253	5	result	result	NOUN
gujaf-258	253	6	variables	variable	NOUN
gujaf-258	253	7	coefficient	coefficient	VERB
gujaf-258	253	8	tvalues	tvalue	NOUN
gujaf-258	253	9	p	p	NOUN
gujaf-258	253	10	-	-	PUNCT
gujaf-258	253	11	values	value	NOUN
gujaf-258	253	12	vif	vif	NOUN
gujaf-258	253	13	tolerance	tolerance	NOUN
gujaf-258	253	14	value	value	NOUN
gujaf-258	253	15	cag	cag	PROPN
gujaf-258	253	16	-0.0463	-0.0463	NOUN
gujaf-258	253	17	-2.22	-2.22	X
gujaf-258	253	18	0.028	0.028	NUM
gujaf-258	253	19	1.06	1.06	NUM
gujaf-258	253	20	0.9448	0.9448	NUM
gujaf-258	253	21	cgn	cgn	NOUN
gujaf-258	253	22	-3.3851	-3.3851	ADP
gujaf-258	253	23	-6.07	-6.07	NUM
gujaf-258	253	24	0.000	0.000	NUM
gujaf-258	253	25	1.05	1.05	NUM
gujaf-258	253	26	0.9553	0.9553	NUM
gujaf-258	253	27	rcg	rcg	NOUN
gujaf-258	253	28	-18.5410	-18.5410	PUNCT
gujaf-258	253	29	-3.24	-3.24	NOUN
gujaf-258	253	30	0.001	0.001	NUM
gujaf-258	253	31	1.07	1.07	NUM
gujaf-258	253	32	0.9315	0.9315	NUM
gujaf-258	253	33	car	car	NOUN
gujaf-258	253	34	0.017	0.017	NUM
gujaf-258	253	35	2.34	2.34	NUM
gujaf-258	253	36	0.02	0.02	NUM
gujaf-258	253	37	cgr	cgr	PROPN
gujaf-258	253	38	-0.3793	-0.3793	PROPN
gujaf-258	253	39	-2.56	-2.56	NUM
gujaf-258	253	40	0.011	0.011	NUM
gujaf-258	253	41	r2	r2	PROPN
gujaf-258	253	42	0.20	0.20	NUM
gujaf-258	253	43	adj	adj	PROPN
gujaf-258	253	44	r2	r2	PROPN
gujaf-258	253	45	0.17	0.17	NUM
gujaf-258	253	46	fstart	fstart	NOUN
gujaf-258	253	47	6.91	6.91	NUM
gujaf-258	253	48	fsig	fsig	NOUN
gujaf-258	253	49	0.000	0.000	NUM
gujaf-258	253	50	firm	firm	ADJ
gujaf-258	253	51	age	age	NOUN
gujaf-258	253	52	(	(	PUNCT
gujaf-258	253	53	fag	fag	NOUN
gujaf-258	253	54	)	)	PUNCT
gujaf-258	253	55	the	the	DET
gujaf-258	253	56	measure	measure	NOUN
gujaf-258	253	57	of	of	ADP
gujaf-258	253	58	firm	firm	ADJ
gujaf-258	253	59	duration	duration	NOUN
gujaf-258	253	60	based	base	VERB
gujaf-258	253	61	on	on	ADP
gujaf-258	253	62	its	its	PRON
gujaf-258	253	63	date	date	NOUN
gujaf-258	253	64	of	of	ADP
gujaf-258	253	65	incorporation	incorporation	NOUN
gujaf-258	253	66	difference	difference	NOUN
gujaf-258	253	67	between	between	ADP
gujaf-258	253	68	the	the	DET
gujaf-258	253	69	year	year	NOUN
gujaf-258	253	70	of	of	ADP
gujaf-258	253	71	incorporation	incorporation	NOUN
gujaf-258	253	72	and	and	CCONJ
gujaf-258	253	73	present	present	ADJ
gujaf-258	253	74	year	year	NOUN
gujaf-258	253	75	of	of	ADP
gujaf-258	253	76	operation	operation	NOUN
gujaf-258	253	77	.	.	PUNCT
gujaf-258	254	1	opoku	opoku	PROPN
gujaf-258	254	2	,	,	PUNCT
gujaf-258	254	3	adu	adu	PROPN
gujaf-258	254	4	and	and	CCONJ
gujaf-258	254	5	anarfi	anarfi	PROPN
gujaf-258	254	6	(	(	PUNCT
gujaf-258	254	7	2013	2013	NUM
gujaf-258	254	8	)	)	PUNCT
gujaf-258	254	9	rajha	rajha	NOUN
gujaf-258	254	10	and	and	CCONJ
gujaf-258	254	11	alslehat	alslehat	NOUN
gujaf-258	254	12	(	(	PUNCT
gujaf-258	254	13	2014	2014	NUM
gujaf-258	254	14	)	)	PUNCT
gujaf-258	254	15	sources	source	NOUN
gujaf-258	254	16	:	:	PUNCT
gujaf-258	254	17	field	field	NOUN
gujaf-258	254	18	work	work	NOUN
gujaf-258	254	19	(	(	PUNCT
gujaf-258	254	20	2023	2023	NUM
gujaf-258	254	21	)	)	PUNCT
gujaf-258	254	22	268	268	NUM
gujaf-258	254	23	hettest	hett	ADJ
gujaf-258	254	24	chi	chi	NOUN
gujaf-258	254	25	2	2	NUM
gujaf-258	254	26	0.000	0.000	NUM
gujaf-258	254	27	hausman	hausman	NOUN
gujaf-258	254	28	chi	chi	NOUN
gujaf-258	254	29	2	2	NUM
gujaf-258	254	30	0.84	0.84	NUM
gujaf-258	254	31	breusch	breusch	VERB
gujaf-258	254	32	pagan	pagan	ADJ
gujaf-258	254	33	1.00	1.00	NUM
gujaf-258	254	34	sources	source	NOUN
gujaf-258	254	35	:	:	PUNCT
gujaf-258	254	36	stata	stata	VERB
gujaf-258	254	37	output	output	NOUN
gujaf-258	254	38	(	(	PUNCT
gujaf-258	254	39	2023	2023	NUM
gujaf-258	254	40	)	)	PUNCT
gujaf-258	254	41	the	the	DET
gujaf-258	254	42	study	study	NOUN
gujaf-258	254	43	has	have	AUX
gujaf-258	254	44	been	be	AUX
gujaf-258	254	45	subjected	subject	VERB
gujaf-258	254	46	to	to	PART
gujaf-258	254	47	post	post	VERB
gujaf-258	254	48	regression	regression	NOUN
gujaf-258	254	49	analysis	analysis	NOUN
gujaf-258	254	50	to	to	PART
gujaf-258	254	51	ensure	ensure	VERB
gujaf-258	254	52	the	the	DET
gujaf-258	254	53	best	good	ADJ
gujaf-258	254	54	fit	fit	ADJ
gujaf-258	254	55	model	model	NOUN
gujaf-258	254	56	to	to	PART
gujaf-258	254	57	be	be	AUX
gujaf-258	254	58	used	use	VERB
gujaf-258	254	59	in	in	ADP
gujaf-258	254	60	used	use	VERB
gujaf-258	254	61	to	to	PART
gujaf-258	254	62	interpret	interpret	VERB
gujaf-258	254	63	the	the	DET
gujaf-258	254	64	result	result	NOUN
gujaf-258	254	65	of	of	ADP
gujaf-258	254	66	study	study	NOUN
gujaf-258	254	67	on	on	ADP
gujaf-258	254	68	the	the	DET
gujaf-258	254	69	basis	basis	NOUN
gujaf-258	254	70	of	of	ADP
gujaf-258	254	71	best	good	ADJ
gujaf-258	254	72	linear	linear	ADJ
gujaf-258	254	73	unbiased	unbiased	ADJ
gujaf-258	254	74	estimators	estimator	NOUN
gujaf-258	254	75	“	"	PUNCT
gujaf-258	254	76	blue	blue	ADJ
gujaf-258	254	77	”	"	PUNCT
gujaf-258	254	78	for	for	ADP
gujaf-258	254	79	valid	valid	ADJ
gujaf-258	254	80	inferences	inference	NOUN
gujaf-258	254	81	.	.	PUNCT
gujaf-258	255	1	in	in	ADP
gujaf-258	255	2	that	that	DET
gujaf-258	255	3	regards	regard	NOUN
gujaf-258	255	4	,	,	PUNCT
gujaf-258	255	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-258	255	6	test	test	NOUN
gujaf-258	255	7	conducted	conduct	VERB
gujaf-258	255	8	revealed	reveal	VERB
gujaf-258	255	9	chi2	chi2	NOUN
gujaf-258	255	10	value	value	NOUN
gujaf-258	255	11	of	of	ADP
gujaf-258	255	12	0.000	0.000	NUM
gujaf-258	255	13	that	that	PRON
gujaf-258	255	14	shows	show	VERB
gujaf-258	255	15	that	that	SCONJ
gujaf-258	255	16	evidence	evidence	NOUN
gujaf-258	255	17	of	of	ADP
gujaf-258	255	18	an	an	DET
gujaf-258	255	19	unequal	unequal	ADJ
gujaf-258	255	20	spread	spread	NOUN
gujaf-258	255	21	of	of	ADP
gujaf-258	255	22	data	datum	NOUN
gujaf-258	255	23	in	in	ADP
gujaf-258	255	24	the	the	DET
gujaf-258	255	25	model	model	NOUN
gujaf-258	255	26	of	of	ADP
gujaf-258	255	27	the	the	DET
gujaf-258	255	28	study	study	NOUN
gujaf-258	255	29	and	and	CCONJ
gujaf-258	255	30	it	it	PRON
gujaf-258	255	31	was	be	AUX
gujaf-258	255	32	corrected	correct	VERB
gujaf-258	255	33	using	use	VERB
gujaf-258	255	34	robust	robust	ADJ
gujaf-258	255	35	ols	ol	NOUN
gujaf-258	255	36	to	to	PART
gujaf-258	255	37	ensure	ensure	VERB
gujaf-258	255	38	“	"	PUNCT
gujaf-258	255	39	blue	blue	ADJ
gujaf-258	255	40	”	"	PUNCT
gujaf-258	255	41	as	as	SCONJ
gujaf-258	255	42	shown	show	VERB
gujaf-258	255	43	in	in	ADP
gujaf-258	255	44	the	the	DET
gujaf-258	255	45	summary	summary	NOUN
gujaf-258	255	46	of	of	ADP
gujaf-258	255	47	the	the	DET
gujaf-258	255	48	result	result	NOUN
gujaf-258	255	49	of	of	ADP
gujaf-258	255	50	the	the	DET
gujaf-258	255	51	study	study	NOUN
gujaf-258	255	52	.	.	PUNCT
gujaf-258	256	1	this	this	PRON
gujaf-258	256	2	was	be	AUX
gujaf-258	256	3	determined	determine	VERB
gujaf-258	256	4	through	through	ADP
gujaf-258	256	5	the	the	DET
gujaf-258	256	6	hausman	hausman	PROPN
gujaf-258	256	7	specification	specification	NOUN
gujaf-258	256	8	test	test	NOUN
gujaf-258	256	9	conducted	conduct	VERB
gujaf-258	256	10	that	that	PRON
gujaf-258	256	11	yield	yield	VERB
gujaf-258	256	12	chi	chi	NOUN
gujaf-258	256	13	2	2	NUM
gujaf-258	256	14	value	value	NOUN
gujaf-258	256	15	of	of	ADP
gujaf-258	256	16	0.84	0.84	NUM
gujaf-258	256	17	,	,	PUNCT
gujaf-258	256	18	which	which	PRON
gujaf-258	256	19	suggested	suggest	VERB
gujaf-258	256	20	for	for	ADP
gujaf-258	256	21	breusch	breusch	NOUN
gujaf-258	256	22	and	and	CCONJ
gujaf-258	256	23	pagan	pagan	VERB
gujaf-258	256	24	lagrangian	lagrangian	ADJ
gujaf-258	256	25	multiplier	multipli	ADJ
gujaf-258	256	26	test	test	NOUN
gujaf-258	256	27	(	(	PUNCT
gujaf-258	256	28	l.m	l.m	NOUN
gujaf-258	256	29	-	-	NOUN
gujaf-258	256	30	test	test	NOUN
gujaf-258	256	31	)	)	PUNCT
gujaf-258	256	32	for	for	ADP
gujaf-258	256	33	random	random	ADJ
gujaf-258	256	34	effects	effect	NOUN
gujaf-258	256	35	.	.	PUNCT
gujaf-258	257	1	and	and	CCONJ
gujaf-258	257	2	the	the	DET
gujaf-258	257	3	outcome	outcome	NOUN
gujaf-258	257	4	revealed	reveal	VERB
gujaf-258	257	5	pvalue	pvalue	NOUN
gujaf-258	257	6	of	of	ADP
gujaf-258	257	7	1.000	1.000	NUM
gujaf-258	257	8	,	,	PUNCT
gujaf-258	257	9	hence	hence	ADV
gujaf-258	257	10	,	,	PUNCT
gujaf-258	257	11	ols	ols	PROPN
gujaf-258	257	12	regression	regression	NOUN
gujaf-258	257	13	model	model	NOUN
gujaf-258	257	14	was	be	AUX
gujaf-258	257	15	considered	consider	VERB
gujaf-258	257	16	suitable	suitable	ADJ
gujaf-258	257	17	for	for	ADP
gujaf-258	257	18	the	the	DET
gujaf-258	257	19	study	study	NOUN
gujaf-258	257	20	.	.	PUNCT
gujaf-258	258	1	but	but	CCONJ
gujaf-258	258	2	,	,	PUNCT
gujaf-258	258	3	following	follow	VERB
gujaf-258	258	4	the	the	DET
gujaf-258	258	5	outcome	outcome	NOUN
gujaf-258	258	6	of	of	ADP
gujaf-258	258	7	the	the	DET
gujaf-258	258	8	study	study	NOUN
gujaf-258	258	9	the	the	DET
gujaf-258	258	10	research	research	NOUN
gujaf-258	258	11	resorted	resort	VERB
gujaf-258	258	12	to	to	PART
gujaf-258	258	13	robust	robust	VERB
gujaf-258	258	14	the	the	DET
gujaf-258	258	15	ols	ol	NOUN
gujaf-258	258	16	.	.	PUNCT
gujaf-258	259	1	furthermore	furthermore	ADV
gujaf-258	259	2	,	,	PUNCT
gujaf-258	259	3	variance	variance	NOUN
gujaf-258	259	4	inflation	inflation	NOUN
gujaf-258	259	5	factor	factor	NOUN
gujaf-258	259	6	(	(	PUNCT
gujaf-258	259	7	vif	vif	NOUN
gujaf-258	259	8	)	)	PUNCT
gujaf-258	259	9	and	and	CCONJ
gujaf-258	259	10	corresponding	correspond	VERB
gujaf-258	259	11	tolerance	tolerance	NOUN
gujaf-258	259	12	value	value	NOUN
gujaf-258	259	13	have	have	AUX
gujaf-258	259	14	been	be	AUX
gujaf-258	259	15	displayed	display	VERB
gujaf-258	259	16	on	on	ADP
gujaf-258	259	17	the	the	DET
gujaf-258	259	18	basis	basis	NOUN
gujaf-258	259	19	of	of	ADP
gujaf-258	259	20	rule	rule	NOUN
gujaf-258	259	21	of	of	ADP
gujaf-258	259	22	thumb	thumb	NOUN
gujaf-258	259	23	of	of	ADP
gujaf-258	259	24	vif	vif	NOUN
gujaf-258	259	25	and	and	CCONJ
gujaf-258	259	26	the	the	DET
gujaf-258	259	27	tolerance	tolerance	NOUN
gujaf-258	259	28	value	value	NOUN
gujaf-258	259	29	.	.	PUNCT
gujaf-258	260	1	where	where	SCONJ
gujaf-258	260	2	the	the	DET
gujaf-258	260	3	vif	vif	NOUN
gujaf-258	260	4	consistently	consistently	ADV
gujaf-258	260	5	displaying	display	VERB
gujaf-258	260	6	smaller	small	ADJ
gujaf-258	260	7	values	value	NOUN
gujaf-258	260	8	less	less	ADJ
gujaf-258	260	9	than	than	ADP
gujaf-258	260	10	ten	ten	NUM
gujaf-258	260	11	(	(	PUNCT
gujaf-258	260	12	10	10	NUM
gujaf-258	260	13	)	)	PUNCT
gujaf-258	260	14	and	and	CCONJ
gujaf-258	260	15	the	the	DET
gujaf-258	260	16	corresponding	correspond	VERB
gujaf-258	260	17	tolerance	tolerance	NOUN
gujaf-258	260	18	value	value	NOUN
gujaf-258	260	19	consistently	consistently	ADV
gujaf-258	260	20	sowing	sow	VERB
gujaf-258	260	21	smaller	small	ADJ
gujaf-258	260	22	values	value	NOUN
gujaf-258	260	23	less	less	ADJ
gujaf-258	260	24	than	than	ADP
gujaf-258	260	25	one	one	NUM
gujaf-258	260	26	(	(	PUNCT
gujaf-258	260	27	1	1	NUM
gujaf-258	260	28	)	)	PUNCT
gujaf-258	260	29	which	which	PRON
gujaf-258	260	30	ultimately	ultimately	ADV
gujaf-258	260	31	indicating	indicate	VERB
gujaf-258	260	32	the	the	DET
gujaf-258	260	33	absence	absence	NOUN
gujaf-258	260	34	of	of	ADP
gujaf-258	260	35	multicollinearity	multicollinearity	NOUN
gujaf-258	260	36	effect	effect	NOUN
gujaf-258	260	37	within	within	ADP
gujaf-258	260	38	independent	independent	ADJ
gujaf-258	260	39	variables	variable	NOUN
gujaf-258	260	40	of	of	ADP
gujaf-258	260	41	the	the	DET
gujaf-258	260	42	study	study	NOUN
gujaf-258	260	43	.	.	PUNCT
gujaf-258	261	1	also	also	ADV
gujaf-258	261	2	,	,	PUNCT
gujaf-258	261	3	cumulative	cumulative	ADJ
gujaf-258	261	4	rsquared	rsquare	VERB
gujaf-258	261	5	of	of	ADP
gujaf-258	261	6	(	(	PUNCT
gujaf-258	261	7	0.20	0.20	NUM
gujaf-258	261	8	)	)	PUNCT
gujaf-258	261	9	as	as	ADP
gujaf-258	261	10	the	the	DET
gujaf-258	261	11	multiple	multiple	ADJ
gujaf-258	261	12	coefficients	coefficient	NOUN
gujaf-258	261	13	of	of	ADP
gujaf-258	261	14	determination	determination	NOUN
gujaf-258	261	15	which	which	PRON
gujaf-258	261	16	indicate	indicate	VERB
gujaf-258	261	17	the	the	DET
gujaf-258	261	18	percentage	percentage	NOUN
gujaf-258	261	19	of	of	ADP
gujaf-258	261	20	total	total	ADJ
gujaf-258	261	21	variation	variation	NOUN
gujaf-258	261	22	in	in	ADP
gujaf-258	261	23	the	the	DET
gujaf-258	261	24	dependent	dependent	ADJ
gujaf-258	261	25	variable	variable	NOUN
gujaf-258	261	26	as	as	SCONJ
gujaf-258	261	27	jointly	jointly	ADV
gujaf-258	261	28	explained	explain	VERB
gujaf-258	261	29	by	by	ADP
gujaf-258	261	30	the	the	DET
gujaf-258	261	31	all	all	DET
gujaf-258	261	32	the	the	DET
gujaf-258	261	33	independent	independent	ADJ
gujaf-258	261	34	variable	variable	NOUN
gujaf-258	261	35	,	,	PUNCT
gujaf-258	261	36	moderating	moderate	VERB
gujaf-258	261	37	variable	variable	NOUN
gujaf-258	261	38	and	and	CCONJ
gujaf-258	261	39	control	control	NOUN
gujaf-258	261	40	variables	variable	NOUN
gujaf-258	261	41	used	use	VERB
gujaf-258	261	42	in	in	ADP
gujaf-258	261	43	the	the	DET
gujaf-258	261	44	study	study	NOUN
gujaf-258	261	45	.	.	PUNCT
gujaf-258	262	1	this	this	PRON
gujaf-258	262	2	means	mean	VERB
gujaf-258	262	3	,	,	PUNCT
gujaf-258	262	4	that	that	SCONJ
gujaf-258	262	5	20	20	NUM
gujaf-258	262	6	%	%	NOUN
gujaf-258	262	7	of	of	ADP
gujaf-258	262	8	the	the	DET
gujaf-258	262	9	variation	variation	NOUN
gujaf-258	262	10	in	in	ADP
gujaf-258	262	11	dependent	dependent	ADJ
gujaf-258	262	12	variable	variable	NOUN
gujaf-258	262	13	is	be	AUX
gujaf-258	262	14	determined	determine	VERB
gujaf-258	262	15	by	by	ADP
gujaf-258	262	16	the	the	DET
gujaf-258	262	17	independent	independent	ADJ
gujaf-258	262	18	variable	variable	NOUN
gujaf-258	262	19	,	,	PUNCT
gujaf-258	262	20	moderating	moderate	VERB
gujaf-258	262	21	variable	variable	NOUN
gujaf-258	262	22	and	and	CCONJ
gujaf-258	262	23	control	control	NOUN
gujaf-258	262	24	variables	variable	NOUN
gujaf-258	262	25	jointly	jointly	ADV
gujaf-258	262	26	.	.	PUNCT
gujaf-258	263	1	this	this	DET
gujaf-258	263	2	outcome	outcome	NOUN
gujaf-258	263	3	is	be	AUX
gujaf-258	263	4	validated	validate	VERB
gujaf-258	263	5	by	by	ADP
gujaf-258	263	6	the	the	DET
gujaf-258	263	7	outcome	outcome	NOUN
gujaf-258	263	8	of	of	ADP
gujaf-258	263	9	the	the	DET
gujaf-258	263	10	fstat	fstat	NOUN
gujaf-258	263	11	and	and	CCONJ
gujaf-258	263	12	fsig	fsig	ADJ
gujaf-258	263	13	of	of	ADP
gujaf-258	263	14	(	(	PUNCT
gujaf-258	263	15	6.91	6.91	NUM
gujaf-258	263	16	)	)	PUNCT
gujaf-258	263	17	and	and	CCONJ
gujaf-258	263	18	(	(	PUNCT
gujaf-258	263	19	0.000	0.000	NUM
gujaf-258	263	20	)	)	PUNCT
gujaf-258	263	21	respectively	respectively	ADV
gujaf-258	263	22	,	,	PUNCT
gujaf-258	263	23	which	which	PRON
gujaf-258	263	24	further	far	ADV
gujaf-258	263	25	signified	signify	VERB
gujaf-258	263	26	the	the	DET
gujaf-258	263	27	fitness	fitness	NOUN
gujaf-258	263	28	of	of	ADP
gujaf-258	263	29	the	the	DET
gujaf-258	263	30	model	model	NOUN
gujaf-258	263	31	of	of	ADP
gujaf-258	263	32	the	the	DET
gujaf-258	263	33	study	study	NOUN
gujaf-258	263	34	by	by	ADP
gujaf-258	263	35	1	1	NUM
gujaf-258	263	36	%	%	NOUN
gujaf-258	263	37	.	.	PUNCT
gujaf-258	264	1	hypothesis	hypothesis	NOUN
gujaf-258	264	2	one	one	NUM
gujaf-258	264	3	(	(	PUNCT
gujaf-258	264	4	ceo	ceo	NOUN
gujaf-258	264	5	age	age	NOUN
gujaf-258	264	6	and	and	CCONJ
gujaf-258	264	7	financial	financial	ADJ
gujaf-258	264	8	distress	distress	NOUN
gujaf-258	264	9	likelihood	likelihood	NOUN
gujaf-258	264	10	)	)	PUNCT
gujaf-258	264	11	from	from	ADP
gujaf-258	264	12	table	table	NOUN
gujaf-258	264	13	5	5	NUM
gujaf-258	264	14	ceo	ceo	NOUN
gujaf-258	264	15	age	age	NOUN
gujaf-258	264	16	with	with	ADP
gujaf-258	264	17	negative	negative	ADJ
gujaf-258	264	18	coefficient	coefficient	NOUN
gujaf-258	264	19	value	value	NOUN
gujaf-258	264	20	of	of	ADP
gujaf-258	264	21	-0.0463	-0.0463	ADJ
gujaf-258	264	22	yield	yield	VERB
gujaf-258	264	23	a	a	DET
gujaf-258	264	24	pvalue	pvalue	NOUN
gujaf-258	264	25	of	of	ADP
gujaf-258	264	26	0.028	0.028	NUM
gujaf-258	264	27	which	which	PRON
gujaf-258	264	28	significant	significant	ADJ
gujaf-258	264	29	at	at	ADP
gujaf-258	264	30	1	1	NUM
gujaf-258	264	31	%	%	NOUN
gujaf-258	264	32	,	,	PUNCT
gujaf-258	264	33	implies	imply	VERB
gujaf-258	264	34	that	that	SCONJ
gujaf-258	264	35	ceo	ceo	NOUN
gujaf-258	264	36	age	age	NOUN
gujaf-258	264	37	has	have	VERB
gujaf-258	264	38	a	a	DET
gujaf-258	264	39	negative	negative	ADJ
gujaf-258	264	40	and	and	CCONJ
gujaf-258	264	41	significant	significant	ADJ
gujaf-258	264	42	influence	influence	NOUN
gujaf-258	264	43	on	on	ADP
gujaf-258	264	44	the	the	DET
gujaf-258	264	45	financial	financial	ADJ
gujaf-258	264	46	distress	distress	NOUN
gujaf-258	264	47	likelihood	likelihood	NOUN
gujaf-258	264	48	of	of	ADP
gujaf-258	264	49	the	the	DET
gujaf-258	264	50	listed	list	VERB
gujaf-258	264	51	dmbs	dmb	NOUN
gujaf-258	264	52	in	in	ADP
gujaf-258	264	53	nigeria	nigeria	PROPN
gujaf-258	264	54	.	.	PUNCT
gujaf-258	265	1	this	this	PRON
gujaf-258	265	2	shows	show	VERB
gujaf-258	265	3	that	that	SCONJ
gujaf-258	265	4	for	for	ADP
gujaf-258	265	5	every	every	DET
gujaf-258	265	6	one	one	NUM
gujaf-258	265	7	unit	unit	NOUN
gujaf-258	265	8	increase	increase	NOUN
gujaf-258	265	9	of	of	ADP
gujaf-258	265	10	ceo	ceo	NOUN
gujaf-258	265	11	age	age	NOUN
gujaf-258	265	12	there	there	PRON
gujaf-258	265	13	will	will	AUX
gujaf-258	265	14	be	be	AUX
gujaf-258	265	15	less	less	ADJ
gujaf-258	265	16	or	or	CCONJ
gujaf-258	265	17	reduction	reduction	NOUN
gujaf-258	265	18	in	in	ADP
gujaf-258	265	19	the	the	DET
gujaf-258	265	20	financial	financial	ADJ
gujaf-258	265	21	distress	distress	NOUN
gujaf-258	265	22	likelihood	likelihood	NOUN
gujaf-258	265	23	of	of	ADP
gujaf-258	265	24	the	the	DET
gujaf-258	265	25	listed	list	VERB
gujaf-258	265	26	dmbs	dmb	NOUN
gujaf-258	265	27	in	in	ADP
gujaf-258	265	28	nigeria	nigeria	PROPN
gujaf-258	265	29	.	.	PUNCT
gujaf-258	266	1	this	this	PRON
gujaf-258	266	2	will	will	AUX
gujaf-258	266	3	serve	serve	VERB
gujaf-258	266	4	as	as	ADP
gujaf-258	266	5	evidence	evidence	NOUN
gujaf-258	266	6	for	for	ADP
gujaf-258	266	7	refusing	refuse	VERB
gujaf-258	266	8	to	to	PART
gujaf-258	266	9	accept	accept	VERB
gujaf-258	266	10	the	the	DET
gujaf-258	266	11	null	null	ADJ
gujaf-258	266	12	hypothesis	hypothesis	NOUN
gujaf-258	266	13	which	which	PRON
gujaf-258	266	14	states	state	VERB
gujaf-258	266	15	that	that	SCONJ
gujaf-258	266	16	ceo	ceo	NOUN
gujaf-258	266	17	age	age	NOUN
gujaf-258	266	18	has	have	VERB
gujaf-258	266	19	no	no	DET
gujaf-258	266	20	significant	significant	ADJ
gujaf-258	266	21	effect	effect	NOUN
gujaf-258	266	22	on	on	ADP
gujaf-258	266	23	financial	financial	ADJ
gujaf-258	266	24	distress	distress	NOUN
gujaf-258	266	25	likelihood	likelihood	NOUN
gujaf-258	266	26	,	,	PUNCT
gujaf-258	266	27	but	but	CCONJ
gujaf-258	266	28	to	to	PART
gujaf-258	266	29	accept	accept	VERB
gujaf-258	266	30	the	the	DET
gujaf-258	266	31	alternate	alternate	ADJ
gujaf-258	266	32	hypothesis	hypothesis	NOUN
gujaf-258	266	33	.	.	PUNCT
gujaf-258	267	1	in	in	ADP
gujaf-258	267	2	the	the	DET
gujaf-258	267	3	same	same	ADJ
gujaf-258	267	4	vein	vein	NOUN
gujaf-258	267	5	,	,	PUNCT
gujaf-258	267	6	this	this	DET
gujaf-258	267	7	study	study	NOUN
gujaf-258	267	8	corresponded	correspond	VERB
gujaf-258	267	9	with	with	ADP
gujaf-258	267	10	the	the	DET
gujaf-258	267	11	study	study	NOUN
gujaf-258	267	12	of	of	ADP
gujaf-258	267	13	269	269	NUM
gujaf-258	267	14	dewandono	dewandono	NOUN
gujaf-258	267	15	(	(	PUNCT
gujaf-258	267	16	2018	2018	NUM
gujaf-258	267	17	)	)	PUNCT
gujaf-258	267	18	and	and	CCONJ
gujaf-258	267	19	rehmana	rehmana	VERB
gujaf-258	267	20	et	et	PROPN
gujaf-258	267	21	al	al	PROPN
gujaf-258	267	22	.	.	PROPN
gujaf-258	268	1	(	(	PUNCT
gujaf-258	268	2	2021	2021	NUM
gujaf-258	268	3	)	)	PUNCT
gujaf-258	269	1	and	and	CCONJ
gujaf-258	269	2	contradicts	contradict	VERB
gujaf-258	269	3	the	the	DET
gujaf-258	269	4	study	study	NOUN
gujaf-258	269	5	of	of	ADP
gujaf-258	269	6	rono	rono	PROPN
gujaf-258	269	7	(	(	PUNCT
gujaf-258	269	8	2018	2018	NUM
gujaf-258	269	9	)	)	PUNCT
gujaf-258	269	10	,	,	PUNCT
gujaf-258	269	11	naafs	naafs	NOUN
gujaf-258	269	12	(	(	PUNCT
gujaf-258	269	13	2019	2019	NUM
gujaf-258	269	14	)	)	PUNCT
gujaf-258	269	15	and	and	CCONJ
gujaf-258	269	16	li	li	PROPN
gujaf-258	269	17	et	et	PROPN
gujaf-258	269	18	al	al	PROPN
gujaf-258	269	19	.	.	PROPN
gujaf-258	270	1	(	(	PUNCT
gujaf-258	270	2	2020	2020	NUM
gujaf-258	270	3	)	)	PUNCT
gujaf-258	270	4	.	.	PUNCT
gujaf-258	271	1	this	this	PRON
gujaf-258	271	2	further	far	ADV
gujaf-258	271	3	justified	justify	VERB
gujaf-258	271	4	the	the	DET
gujaf-258	271	5	underpinning	underpinning	ADJ
gujaf-258	271	6	theory	theory	NOUN
gujaf-258	271	7	of	of	ADP
gujaf-258	271	8	the	the	DET
gujaf-258	271	9	study	study	NOUN
gujaf-258	271	10	.	.	PUNCT
gujaf-258	272	1	hypothesis	hypothesis	NOUN
gujaf-258	272	2	two	two	NUM
gujaf-258	272	3	(	(	PUNCT
gujaf-258	272	4	ceo	ceo	NOUN
gujaf-258	272	5	gender	gender	NOUN
gujaf-258	272	6	and	and	CCONJ
gujaf-258	272	7	financial	financial	ADJ
gujaf-258	272	8	distress	distress	NOUN
gujaf-258	272	9	likelihood	likelihood	PROPN
gujaf-258	272	10	)	)	PUNCT
gujaf-258	272	11	ceo	ceo	NOUN
gujaf-258	272	12	gender	gender	NOUN
gujaf-258	272	13	has	have	AUX
gujaf-258	272	14	shown	show	VERB
gujaf-258	272	15	a	a	DET
gujaf-258	272	16	negative	negative	ADJ
gujaf-258	272	17	and	and	CCONJ
gujaf-258	272	18	significant	significant	ADJ
gujaf-258	272	19	relationship	relationship	NOUN
gujaf-258	272	20	on	on	ADP
gujaf-258	272	21	financial	financial	ADJ
gujaf-258	272	22	distress	distress	NOUN
gujaf-258	272	23	likelihood	likelihood	NOUN
gujaf-258	272	24	with	with	ADP
gujaf-258	272	25	coefficient	coefficient	NOUN
gujaf-258	272	26	value	value	NOUN
gujaf-258	272	27	of	of	ADP
gujaf-258	272	28	-3.3851and	-3.3851and	NOUN
gujaf-258	272	29	pvalue	pvalue	NOUN
gujaf-258	272	30	of	of	ADP
gujaf-258	272	31	0.000	0.000	NUM
gujaf-258	272	32	respectively	respectively	ADV
gujaf-258	272	33	,	,	PUNCT
gujaf-258	272	34	which	which	PRON
gujaf-258	272	35	suggested	suggest	VERB
gujaf-258	272	36	a	a	DET
gujaf-258	272	37	change	change	NOUN
gujaf-258	272	38	in	in	ADP
gujaf-258	272	39	ceo	ceo	NOUN
gujaf-258	272	40	gender	gender	NOUN
gujaf-258	272	41	has	have	VERB
gujaf-258	272	42	a	a	DET
gujaf-258	272	43	significant	significant	ADJ
gujaf-258	272	44	effect	effect	NOUN
gujaf-258	272	45	on	on	ADP
gujaf-258	272	46	financial	financial	ADJ
gujaf-258	272	47	distress	distress	NOUN
gujaf-258	272	48	likelihood	likelihood	NOUN
gujaf-258	272	49	of	of	ADP
gujaf-258	272	50	the	the	DET
gujaf-258	272	51	listed	list	VERB
gujaf-258	272	52	dmbs	dmb	NOUN
gujaf-258	272	53	in	in	ADP
gujaf-258	272	54	nigeria	nigeria	PROPN
gujaf-258	272	55	negatively	negatively	ADV
gujaf-258	272	56	,	,	PUNCT
gujaf-258	272	57	particularly	particularly	ADV
gujaf-258	272	58	if	if	SCONJ
gujaf-258	272	59	there	there	PRON
gujaf-258	272	60	is	be	VERB
gujaf-258	272	61	additional	additional	ADJ
gujaf-258	272	62	unit	unit	NOUN
gujaf-258	272	63	increase	increase	NOUN
gujaf-258	272	64	in	in	ADP
gujaf-258	272	65	the	the	DET
gujaf-258	272	66	number	number	NOUN
gujaf-258	272	67	of	of	ADP
gujaf-258	272	68	females	female	NOUN
gujaf-258	272	69	as	as	ADP
gujaf-258	272	70	ceo	ceo	NOUN
gujaf-258	272	71	there	there	PRON
gujaf-258	272	72	will	will	AUX
gujaf-258	272	73	be	be	AUX
gujaf-258	272	74	serious	serious	ADJ
gujaf-258	272	75	reduction	reduction	NOUN
gujaf-258	272	76	in	in	ADP
gujaf-258	272	77	the	the	DET
gujaf-258	272	78	financial	financial	ADJ
gujaf-258	272	79	distress	distress	NOUN
gujaf-258	272	80	likelihood	likelihood	NOUN
gujaf-258	272	81	of	of	ADP
gujaf-258	272	82	the	the	DET
gujaf-258	272	83	listed	list	VERB
gujaf-258	272	84	dmbs	dmb	NOUN
gujaf-258	272	85	in	in	ADP
gujaf-258	272	86	nigeria	nigeria	PROPN
gujaf-258	272	87	by	by	ADP
gujaf-258	272	88	338	338	NUM
gujaf-258	272	89	%	%	NOUN
gujaf-258	272	90	.	.	PUNCT
gujaf-258	273	1	therefore	therefore	ADV
gujaf-258	273	2	,	,	PUNCT
gujaf-258	273	3	the	the	DET
gujaf-258	273	4	result	result	NOUN
gujaf-258	273	5	suggests	suggest	VERB
gujaf-258	273	6	for	for	ADP
gujaf-258	273	7	not	not	PART
gujaf-258	273	8	accepting	accept	VERB
gujaf-258	273	9	the	the	DET
gujaf-258	273	10	null	null	ADJ
gujaf-258	273	11	hypothesis	hypothesis	NOUN
gujaf-258	273	12	which	which	PRON
gujaf-258	273	13	states	state	VERB
gujaf-258	273	14	that	that	SCONJ
gujaf-258	273	15	ceo	ceo	NOUN
gujaf-258	273	16	gender	gender	NOUN
gujaf-258	273	17	has	have	VERB
gujaf-258	273	18	no	no	DET
gujaf-258	273	19	significant	significant	ADJ
gujaf-258	273	20	effect	effect	NOUN
gujaf-258	273	21	on	on	ADP
gujaf-258	273	22	financial	financial	ADJ
gujaf-258	273	23	distress	distress	NOUN
gujaf-258	273	24	likelihood	likelihood	NOUN
gujaf-258	273	25	of	of	ADP
gujaf-258	273	26	the	the	DET
gujaf-258	273	27	listed	list	VERB
gujaf-258	273	28	dmbs	dmb	NOUN
gujaf-258	273	29	in	in	ADP
gujaf-258	273	30	nigeria	nigeria	PROPN
gujaf-258	273	31	.	.	PUNCT
gujaf-258	274	1	meanwhile	meanwhile	ADV
gujaf-258	274	2	,	,	PUNCT
gujaf-258	274	3	this	this	DET
gujaf-258	274	4	outcome	outcome	NOUN
gujaf-258	274	5	is	be	AUX
gujaf-258	274	6	in	in	ADP
gujaf-258	274	7	lined	line	VERB
gujaf-258	274	8	with	with	ADP
gujaf-258	274	9	outcome	outcome	NOUN
gujaf-258	274	10	of	of	ADP
gujaf-258	274	11	rono	rono	PROPN
gujaf-258	274	12	(	(	PUNCT
gujaf-258	274	13	2018	2018	NUM
gujaf-258	274	14	)	)	PUNCT
gujaf-258	274	15	,	,	PUNCT
gujaf-258	274	16	dewandono	dewandono	PROPN
gujaf-258	274	17	(	(	PUNCT
gujaf-258	274	18	2018	2018	NUM
gujaf-258	274	19	)	)	PUNCT
gujaf-258	274	20	and	and	CCONJ
gujaf-258	274	21	lawrence	lawrence	PROPN
gujaf-258	274	22	et	et	PROPN
gujaf-258	274	23	al	al	PROPN
gujaf-258	274	24	(	(	PUNCT
gujaf-258	274	25	2021	2021	NUM
gujaf-258	274	26	)	)	PUNCT
gujaf-258	274	27	.	.	PUNCT
gujaf-258	275	1	but	but	CCONJ
gujaf-258	275	2	,	,	PUNCT
gujaf-258	275	3	oppose	oppose	VERB
gujaf-258	275	4	the	the	DET
gujaf-258	275	5	study	study	NOUN
gujaf-258	275	6	of	of	ADP
gujaf-258	275	7	gerasimova	gerasimova	PROPN
gujaf-258	275	8	(	(	PUNCT
gujaf-258	275	9	2021	2021	NUM
gujaf-258	275	10	)	)	PUNCT
gujaf-258	275	11	,	,	PUNCT
gujaf-258	275	12	which	which	PRON
gujaf-258	275	13	further	far	ADV
gujaf-258	275	14	validated	validate	VERB
gujaf-258	275	15	the	the	DET
gujaf-258	275	16	underpinning	underpinning	ADJ
gujaf-258	275	17	theory	theory	NOUN
gujaf-258	275	18	of	of	ADP
gujaf-258	275	19	the	the	DET
gujaf-258	275	20	study	study	NOUN
gujaf-258	275	21	.	.	PUNCT
gujaf-258	276	1	hypothesis	hypothesis	NOUN
gujaf-258	276	2	three	three	NUM
gujaf-258	276	3	(	(	PUNCT
gujaf-258	276	4	risk	risk	NOUN
gujaf-258	276	5	committee	committee	NOUN
gujaf-258	276	6	gender	gender	NOUN
gujaf-258	276	7	and	and	CCONJ
gujaf-258	276	8	financial	financial	ADJ
gujaf-258	276	9	distress	distress	NOUN
gujaf-258	276	10	likelihood	likelihood	NOUN
gujaf-258	276	11	)	)	PUNCT
gujaf-258	277	1	the	the	DET
gujaf-258	277	2	outcome	outcome	NOUN
gujaf-258	277	3	in	in	ADP
gujaf-258	277	4	the	the	DET
gujaf-258	277	5	table	table	NOUN
gujaf-258	277	6	5	5	NUM
gujaf-258	277	7	shows	show	VERB
gujaf-258	277	8	that	that	SCONJ
gujaf-258	277	9	risk	risk	NOUN
gujaf-258	277	10	committee	committee	NOUN
gujaf-258	277	11	gender	gender	NOUN
gujaf-258	277	12	(	(	PUNCT
gujaf-258	277	13	rcg	rcg	PROPN
gujaf-258	277	14	)	)	PUNCT
gujaf-258	277	15	has	have	VERB
gujaf-258	277	16	a	a	DET
gujaf-258	277	17	negative	negative	ADJ
gujaf-258	277	18	and	and	CCONJ
gujaf-258	277	19	1%significant	1%significant	NUM
gujaf-258	277	20	pvalue	pvalue	NOUN
gujaf-258	277	21	of	of	ADP
gujaf-258	277	22	0.001	0.001	NUM
gujaf-258	277	23	with	with	ADP
gujaf-258	277	24	coefficient	coefficient	NOUN
gujaf-258	277	25	value	value	NOUN
gujaf-258	277	26	of	of	ADP
gujaf-258	277	27	-18.550	-18.550	PROPN
gujaf-258	277	28	.	.	PUNCT
gujaf-258	278	1	the	the	DET
gujaf-258	278	2	result	result	NOUN
gujaf-258	278	3	shows	show	VERB
gujaf-258	278	4	that	that	SCONJ
gujaf-258	278	5	any	any	DET
gujaf-258	278	6	additional	additional	ADJ
gujaf-258	278	7	number	number	NOUN
gujaf-258	278	8	of	of	ADP
gujaf-258	278	9	females	female	NOUN
gujaf-258	278	10	will	will	AUX
gujaf-258	278	11	bring	bring	VERB
gujaf-258	278	12	about	about	ADP
gujaf-258	278	13	remarkable	remarkable	ADJ
gujaf-258	278	14	reduction	reduction	NOUN
gujaf-258	278	15	in	in	ADP
gujaf-258	278	16	the	the	DET
gujaf-258	278	17	financial	financial	ADJ
gujaf-258	278	18	distress	distress	NOUN
gujaf-258	278	19	likelihood	likelihood	NOUN
gujaf-258	278	20	of	of	ADP
gujaf-258	278	21	the	the	DET
gujaf-258	278	22	listed	list	VERB
gujaf-258	278	23	dmbs	dmb	NOUN
gujaf-258	278	24	in	in	ADP
gujaf-258	278	25	nigeria	nigeria	PROPN
gujaf-258	278	26	.	.	PUNCT
gujaf-258	279	1	this	this	PRON
gujaf-258	279	2	also	also	ADV
gujaf-258	279	3	means	mean	VERB
gujaf-258	279	4	that	that	SCONJ
gujaf-258	279	5	rcg	rcg	PROPN
gujaf-258	279	6	has	have	VERB
gujaf-258	279	7	a	a	DET
gujaf-258	279	8	negative	negative	ADJ
gujaf-258	279	9	and	and	CCONJ
gujaf-258	279	10	significant	significant	ADJ
gujaf-258	279	11	effect	effect	NOUN
gujaf-258	279	12	on	on	ADP
gujaf-258	279	13	financial	financial	ADJ
gujaf-258	279	14	distress	distress	NOUN
gujaf-258	279	15	likelihood	likelihood	NOUN
gujaf-258	279	16	in	in	ADP
gujaf-258	279	17	nigeria	nigeria	PROPN
gujaf-258	279	18	.	.	PUNCT
gujaf-258	280	1	therefore	therefore	ADV
gujaf-258	280	2	,	,	PUNCT
gujaf-258	280	3	this	this	PRON
gujaf-258	280	4	provides	provide	VERB
gujaf-258	280	5	reason	reason	NOUN
gujaf-258	280	6	for	for	ADP
gujaf-258	280	7	not	not	PART
gujaf-258	280	8	accepting	accept	VERB
gujaf-258	280	9	the	the	DET
gujaf-258	280	10	null	null	ADJ
gujaf-258	280	11	hypothesis	hypothesis	NOUN
gujaf-258	280	12	which	which	PRON
gujaf-258	280	13	states	state	VERB
gujaf-258	280	14	that	that	SCONJ
gujaf-258	280	15	risk	risk	NOUN
gujaf-258	280	16	committee	committee	NOUN
gujaf-258	280	17	gender	gender	NOUN
gujaf-258	280	18	has	have	VERB
gujaf-258	280	19	no	no	DET
gujaf-258	280	20	significant	significant	ADJ
gujaf-258	280	21	effect	effect	NOUN
gujaf-258	280	22	in	in	ADP
gujaf-258	280	23	moderating	moderate	VERB
gujaf-258	280	24	ceos	ceos	PROPN
gujaf-258	280	25	age	age	NOUN
gujaf-258	280	26	on	on	ADP
gujaf-258	280	27	financial	financial	ADJ
gujaf-258	280	28	distress	distress	NOUN
gujaf-258	280	29	of	of	ADP
gujaf-258	280	30	listed	list	VERB
gujaf-258	280	31	dmbs	dmb	NOUN
gujaf-258	280	32	in	in	ADP
gujaf-258	280	33	nigeria	nigeria	PROPN
gujaf-258	280	34	.	.	PUNCT
gujaf-258	281	1	therefore	therefore	ADV
gujaf-258	281	2	,	,	PUNCT
gujaf-258	281	3	this	this	DET
gujaf-258	281	4	finding	finding	NOUN
gujaf-258	281	5	is	be	AUX
gujaf-258	281	6	in	in	ADP
gujaf-258	281	7	support	support	NOUN
gujaf-258	281	8	of	of	ADP
gujaf-258	281	9	the	the	DET
gujaf-258	281	10	view	view	NOUN
gujaf-258	281	11	of	of	ADP
gujaf-258	281	12	farag	farag	NOUN
gujaf-258	281	13	and	and	CCONJ
gujaf-258	281	14	mallin(2016	mallin(2016	PRON
gujaf-258	281	15	)	)	PUNCT
gujaf-258	281	16	and	and	CCONJ
gujaf-258	281	17	jia	jia	PROPN
gujaf-258	281	18	(	(	PUNCT
gujaf-258	281	19	2019	2019	NUM
gujaf-258	281	20	)	)	PUNCT
gujaf-258	281	21	.	.	PUNCT
gujaf-258	282	1	although	although	SCONJ
gujaf-258	282	2	,	,	PUNCT
gujaf-258	282	3	the	the	DET
gujaf-258	282	4	outcome	outcome	NOUN
gujaf-258	282	5	contradicted	contradict	VERB
gujaf-258	282	6	the	the	DET
gujaf-258	282	7	view	view	NOUN
gujaf-258	282	8	of	of	ADP
gujaf-258	282	9	donker	donker	NOUN
gujaf-258	282	10	and	and	CCONJ
gujaf-258	282	11	santen	santen	VERB
gujaf-258	282	12	(	(	PUNCT
gujaf-258	282	13	2009	2009	NUM
gujaf-258	282	14	)	)	PUNCT
gujaf-258	282	15	and	and	CCONJ
gujaf-258	282	16	yousaf	yousaf	PROPN
gujaf-258	282	17	et	et	PROPN
gujaf-258	282	18	al	al	PROPN
gujaf-258	282	19	.	.	PROPN
gujaf-258	283	1	(	(	PUNCT
gujaf-258	283	2	2020	2020	NUM
gujaf-258	283	3	)	)	PUNCT
gujaf-258	283	4	.	.	PUNCT
gujaf-258	284	1	this	this	PRON
gujaf-258	284	2	has	have	AUX
gujaf-258	284	3	also	also	ADV
gujaf-258	284	4	supported	support	VERB
gujaf-258	284	5	the	the	DET
gujaf-258	284	6	underpinning	underpinning	ADJ
gujaf-258	284	7	theory	theory	NOUN
gujaf-258	284	8	of	of	ADP
gujaf-258	284	9	the	the	DET
gujaf-258	284	10	study	study	NOUN
gujaf-258	284	11	.	.	PUNCT
gujaf-258	285	1	hypothesis	hypothesis	NOUN
gujaf-258	285	2	four	four	NUM
gujaf-258	285	3	(	(	PUNCT
gujaf-258	285	4	risk	risk	NOUN
gujaf-258	285	5	committee	committee	NOUN
gujaf-258	285	6	gender	gender	NOUN
gujaf-258	285	7	moderating	moderate	VERB
gujaf-258	285	8	the	the	DET
gujaf-258	285	9	effect	effect	NOUN
gujaf-258	285	10	of	of	ADP
gujaf-258	285	11	ceo	ceo	NOUN
gujaf-258	285	12	age	age	NOUN
gujaf-258	285	13	and	and	CCONJ
gujaf-258	285	14	financial	financial	ADJ
gujaf-258	285	15	distress	distress	NOUN
gujaf-258	285	16	likelihood	likelihood	NOUN
gujaf-258	285	17	)	)	PUNCT
gujaf-258	286	1	it	it	PRON
gujaf-258	286	2	is	be	AUX
gujaf-258	286	3	shown	show	VERB
gujaf-258	286	4	from	from	ADP
gujaf-258	286	5	table	table	NOUN
gujaf-258	286	6	4	4	NUM
gujaf-258	286	7	ceo	ceo	NOUN
gujaf-258	286	8	age	age	NOUN
gujaf-258	286	9	has	have	VERB
gujaf-258	286	10	a	a	DET
gujaf-258	286	11	positive	positive	ADJ
gujaf-258	286	12	and	and	CCONJ
gujaf-258	286	13	1%significant	1%significant	NUM
gujaf-258	286	14	pvalue	pvalue	NOUN
gujaf-258	286	15	of	of	ADP
gujaf-258	286	16	0.02	0.02	NUM
gujaf-258	286	17	with	with	ADP
gujaf-258	286	18	coefficient	coefficient	NOUN
gujaf-258	286	19	value	value	NOUN
gujaf-258	286	20	of	of	ADP
gujaf-258	286	21	0.017	0.017	NUM
gujaf-258	286	22	as	as	SCONJ
gujaf-258	286	23	moderated	moderate	VERB
gujaf-258	286	24	by	by	ADP
gujaf-258	286	25	risk	risk	NOUN
gujaf-258	286	26	committee	committee	NOUN
gujaf-258	286	27	gender	gender	NOUN
gujaf-258	286	28	.	.	PUNCT
gujaf-258	287	1	meanwhile	meanwhile	ADV
gujaf-258	287	2	,	,	PUNCT
gujaf-258	287	3	it	it	PRON
gujaf-258	287	4	infers	infer	VERB
gujaf-258	287	5	that	that	SCONJ
gujaf-258	287	6	any	any	DET
gujaf-258	287	7	unit	unit	NOUN
gujaf-258	287	8	increase	increase	NOUN
gujaf-258	287	9	in	in	ADP
gujaf-258	287	10	ceo	ceo	NOUN
gujaf-258	287	11	age	age	NOUN
gujaf-258	287	12	will	will	AUX
gujaf-258	287	13	lead	lead	VERB
gujaf-258	287	14	to	to	ADP
gujaf-258	287	15	an	an	DET
gujaf-258	287	16	increase	increase	NOUN
gujaf-258	287	17	in	in	ADP
gujaf-258	287	18	the	the	DET
gujaf-258	287	19	financial	financial	ADJ
gujaf-258	287	20	distress	distress	NOUN
gujaf-258	287	21	of	of	ADP
gujaf-258	287	22	the	the	DET
gujaf-258	287	23	listed	list	VERB
gujaf-258	287	24	dmbs	dmb	NOUN
gujaf-258	287	25	in	in	ADP
gujaf-258	287	26	nigeria	nigeria	PROPN
gujaf-258	287	27	by	by	ADP
gujaf-258	287	28	2	2	NUM
gujaf-258	287	29	%	%	NOUN
gujaf-258	287	30	as	as	SCONJ
gujaf-258	287	31	moderated	moderate	VERB
gujaf-258	287	32	by	by	ADP
gujaf-258	287	33	risk	risk	NOUN
gujaf-258	287	34	committee	committee	NOUN
gujaf-258	287	35	gender	gender	NOUN
gujaf-258	287	36	.	.	PUNCT
gujaf-258	288	1	this	this	PRON
gujaf-258	288	2	shows	show	VERB
gujaf-258	288	3	that	that	SCONJ
gujaf-258	288	4	the	the	DET
gujaf-258	288	5	ceo	ceo	NOUN
gujaf-258	288	6	age	age	NOUN
gujaf-258	288	7	has	have	VERB
gujaf-258	288	8	a	a	DET
gujaf-258	288	9	positive	positive	ADJ
gujaf-258	288	10	and	and	CCONJ
gujaf-258	288	11	significant	significant	ADJ
gujaf-258	288	12	effect	effect	NOUN
gujaf-258	288	13	on	on	ADP
gujaf-258	288	14	financial	financial	ADJ
gujaf-258	288	15	distress	distress	NOUN
gujaf-258	288	16	likelihood	likelihood	NOUN
gujaf-258	288	17	in	in	ADP
gujaf-258	288	18	nigeria	nigeria	PROPN
gujaf-258	288	19	as	as	SCONJ
gujaf-258	288	20	moderated	moderate	VERB
gujaf-258	288	21	by	by	ADP
gujaf-258	288	22	risk	risk	NOUN
gujaf-258	288	23	committee	committee	NOUN
gujaf-258	288	24	gender	gender	NOUN
gujaf-258	288	25	270	270	NUM
gujaf-258	288	26	positively	positively	ADV
gujaf-258	288	27	.	.	PUNCT
gujaf-258	289	1	therefore	therefore	ADV
gujaf-258	289	2	,	,	PUNCT
gujaf-258	289	3	this	this	PRON
gujaf-258	289	4	provides	provide	VERB
gujaf-258	289	5	reason	reason	NOUN
gujaf-258	289	6	for	for	ADP
gujaf-258	289	7	not	not	PART
gujaf-258	289	8	accepting	accept	VERB
gujaf-258	289	9	the	the	DET
gujaf-258	289	10	null	null	ADJ
gujaf-258	289	11	hypothesis	hypothesis	NOUN
gujaf-258	289	12	which	which	PRON
gujaf-258	289	13	states	state	VERB
gujaf-258	289	14	that	that	SCONJ
gujaf-258	289	15	risk	risk	NOUN
gujaf-258	289	16	committee	committee	NOUN
gujaf-258	289	17	gender	gender	NOUN
gujaf-258	289	18	has	have	VERB
gujaf-258	289	19	no	no	DET
gujaf-258	289	20	significant	significant	ADJ
gujaf-258	289	21	effect	effect	NOUN
gujaf-258	289	22	in	in	ADP
gujaf-258	289	23	moderating	moderate	VERB
gujaf-258	289	24	ceos	ceos	PROPN
gujaf-258	289	25	age	age	NOUN
gujaf-258	289	26	on	on	ADP
gujaf-258	289	27	financial	financial	ADJ
gujaf-258	289	28	distress	distress	NOUN
gujaf-258	289	29	of	of	ADP
gujaf-258	289	30	listed	list	VERB
gujaf-258	289	31	dmbs	dmb	NOUN
gujaf-258	289	32	in	in	ADP
gujaf-258	289	33	nigeria	nigeria	PROPN
gujaf-258	289	34	.	.	PUNCT
gujaf-258	290	1	hypothesis	hypothesis	NOUN
gujaf-258	290	2	five	five	NUM
gujaf-258	290	3	(	(	PUNCT
gujaf-258	290	4	risk	risk	NOUN
gujaf-258	290	5	committee	committee	NOUN
gujaf-258	290	6	gender	gender	NOUN
gujaf-258	290	7	moderating	moderate	VERB
gujaf-258	290	8	the	the	DET
gujaf-258	290	9	effect	effect	NOUN
gujaf-258	290	10	of	of	ADP
gujaf-258	290	11	ceo	ceo	NOUN
gujaf-258	290	12	gender	gender	NOUN
gujaf-258	290	13	and	and	CCONJ
gujaf-258	290	14	financial	financial	ADJ
gujaf-258	290	15	distress	distress	NOUN
gujaf-258	290	16	likelihood	likelihood	NOUN
gujaf-258	290	17	)	)	PUNCT
gujaf-258	290	18	table	table	NOUN
gujaf-258	290	19	4	4	NUM
gujaf-258	290	20	revealed	reveal	VERB
gujaf-258	290	21	that	that	SCONJ
gujaf-258	290	22	ceo	ceo	NOUN
gujaf-258	290	23	gender	gender	NOUN
gujaf-258	290	24	maintained	maintain	VERB
gujaf-258	290	25	a	a	DET
gujaf-258	290	26	negative	negative	ADJ
gujaf-258	290	27	and	and	CCONJ
gujaf-258	290	28	1	1	NUM
gujaf-258	290	29	%	%	NOUN
gujaf-258	290	30	significant	significant	ADJ
gujaf-258	290	31	p	p	NOUN
gujaf-258	290	32	value	value	NOUN
gujaf-258	290	33	of	of	ADP
gujaf-258	290	34	0.011	0.011	NUM
gujaf-258	290	35	with	with	ADP
gujaf-258	290	36	a	a	DET
gujaf-258	290	37	corresponded	correspond	VERB
gujaf-258	290	38	coefficient	coefficient	NOUN
gujaf-258	290	39	value	value	NOUN
gujaf-258	290	40	of	of	ADP
gujaf-258	290	41	0.3793	0.3793	NUM
gujaf-258	290	42	.	.	PUNCT
gujaf-258	291	1	it	it	PRON
gujaf-258	291	2	therefore	therefore	ADV
gujaf-258	291	3	,	,	PUNCT
gujaf-258	291	4	concludes	conclude	VERB
gujaf-258	291	5	that	that	SCONJ
gujaf-258	291	6	any	any	DET
gujaf-258	291	7	change	change	NOUN
gujaf-258	291	8	of	of	ADP
gujaf-258	291	9	ceo	ceo	NOUN
gujaf-258	291	10	gender	gender	NOUN
gujaf-258	291	11	will	will	AUX
gujaf-258	291	12	lead	lead	VERB
gujaf-258	291	13	to	to	PART
gujaf-258	291	14	decrease	decrease	VERB
gujaf-258	291	15	in	in	ADP
gujaf-258	291	16	financial	financial	ADJ
gujaf-258	291	17	distress	distress	NOUN
gujaf-258	291	18	of	of	ADP
gujaf-258	291	19	listed	list	VERB
gujaf-258	291	20	dmbs	dmb	NOUN
gujaf-258	291	21	in	in	ADP
gujaf-258	291	22	nigeria	nigeria	PROPN
gujaf-258	291	23	as	as	SCONJ
gujaf-258	291	24	moderated	moderate	VERB
gujaf-258	291	25	by	by	ADP
gujaf-258	291	26	risk	risk	NOUN
gujaf-258	291	27	committee	committee	NOUN
gujaf-258	291	28	gender	gender	NOUN
gujaf-258	291	29	by	by	ADP
gujaf-258	291	30	38	38	NUM
gujaf-258	291	31	%	%	NOUN
gujaf-258	291	32	.	.	PUNCT
gujaf-258	292	1	thus	thus	ADV
gujaf-258	292	2	,	,	PUNCT
gujaf-258	292	3	the	the	DET
gujaf-258	292	4	ceo	ceo	NOUN
gujaf-258	292	5	gender	gender	NOUN
gujaf-258	292	6	has	have	VERB
gujaf-258	292	7	a	a	DET
gujaf-258	292	8	negative	negative	ADJ
gujaf-258	292	9	and	and	CCONJ
gujaf-258	292	10	significant	significant	ADJ
gujaf-258	292	11	effect	effect	NOUN
gujaf-258	292	12	on	on	ADP
gujaf-258	292	13	financial	financial	ADJ
gujaf-258	292	14	distress	distress	NOUN
gujaf-258	292	15	likelihood	likelihood	NOUN
gujaf-258	292	16	in	in	ADP
gujaf-258	292	17	nigeria	nigeria	PROPN
gujaf-258	292	18	as	as	SCONJ
gujaf-258	292	19	moderated	moderate	VERB
gujaf-258	292	20	by	by	ADP
gujaf-258	292	21	risk	risk	NOUN
gujaf-258	292	22	committee	committee	NOUN
gujaf-258	292	23	gender	gender	NOUN
gujaf-258	292	24	.	.	PUNCT
gujaf-258	293	1	consequently	consequently	ADV
gujaf-258	293	2	,	,	PUNCT
gujaf-258	293	3	the	the	DET
gujaf-258	293	4	study	study	NOUN
gujaf-258	293	5	fails	fail	VERB
gujaf-258	293	6	to	to	PART
gujaf-258	293	7	accept	accept	VERB
gujaf-258	293	8	the	the	DET
gujaf-258	293	9	null	null	ADJ
gujaf-258	293	10	hypothesis	hypothesis	NOUN
gujaf-258	293	11	which	which	PRON
gujaf-258	293	12	states	state	VERB
gujaf-258	293	13	that	that	SCONJ
gujaf-258	293	14	risk	risk	NOUN
gujaf-258	293	15	committee	committee	NOUN
gujaf-258	293	16	gender	gender	NOUN
gujaf-258	293	17	has	have	VERB
gujaf-258	293	18	no	no	DET
gujaf-258	293	19	significant	significant	ADJ
gujaf-258	293	20	effect	effect	NOUN
gujaf-258	293	21	in	in	ADP
gujaf-258	293	22	moderating	moderate	VERB
gujaf-258	293	23	ceos	ceos	NOUN
gujaf-258	293	24	gender	gender	NOUN
gujaf-258	293	25	on	on	ADP
gujaf-258	293	26	financial	financial	ADJ
gujaf-258	293	27	distress	distress	NOUN
gujaf-258	293	28	of	of	ADP
gujaf-258	293	29	listed	list	VERB
gujaf-258	293	30	dmbs	dmb	NOUN
gujaf-258	293	31	in	in	ADP
gujaf-258	293	32	nigeria	nigeria	PROPN
gujaf-258	293	33	.	.	PUNCT
gujaf-258	294	1	5	5	X
gujaf-258	294	2	.	.	X
gujaf-258	294	3	conclusion	conclusion	NOUN
gujaf-258	294	4	and	and	CCONJ
gujaf-258	294	5	recommendations	recommendation	NOUN
gujaf-258	294	6	the	the	DET
gujaf-258	294	7	study	study	NOUN
gujaf-258	294	8	examined	examine	VERB
gujaf-258	294	9	the	the	DET
gujaf-258	294	10	moderating	moderate	VERB
gujaf-258	294	11	effect	effect	NOUN
gujaf-258	294	12	of	of	ADP
gujaf-258	294	13	risk	risk	NOUN
gujaf-258	294	14	management	management	NOUN
gujaf-258	294	15	committee	committee	NOUN
gujaf-258	294	16	gender	gender	NOUN
gujaf-258	294	17	on	on	ADP
gujaf-258	294	18	the	the	DET
gujaf-258	294	19	relationship	relationship	NOUN
gujaf-258	294	20	between	between	ADP
gujaf-258	294	21	ceos	ceos	NOUN
gujaf-258	294	22	attributes	attribute	NOUN
gujaf-258	294	23	and	and	CCONJ
gujaf-258	294	24	financial	financial	ADJ
gujaf-258	294	25	distress	distress	NOUN
gujaf-258	294	26	likelihood	likelihood	NOUN
gujaf-258	294	27	of	of	ADP
gujaf-258	294	28	listed	list	VERB
gujaf-258	294	29	dmbs	dmb	NOUN
gujaf-258	294	30	in	in	ADP
gujaf-258	294	31	nigeria	nigeria	PROPN
gujaf-258	294	32	.	.	PUNCT
gujaf-258	295	1	it	it	PRON
gujaf-258	295	2	was	be	AUX
gujaf-258	295	3	established	establish	VERB
gujaf-258	295	4	that	that	SCONJ
gujaf-258	295	5	ceo	ceo	NOUN
gujaf-258	295	6	age	age	NOUN
gujaf-258	295	7	(	(	PUNCT
gujaf-258	295	8	cag	cag	PROPN
gujaf-258	295	9	)	)	PUNCT
gujaf-258	295	10	,	,	PUNCT
gujaf-258	295	11	ceo	ceo	NOUN
gujaf-258	295	12	gender	gender	NOUN
gujaf-258	295	13	(	(	PUNCT
gujaf-258	295	14	cgn	cgn	PROPN
gujaf-258	295	15	)	)	PUNCT
gujaf-258	295	16	and	and	CCONJ
gujaf-258	295	17	risk	risk	NOUN
gujaf-258	295	18	committee	committee	NOUN
gujaf-258	295	19	gender	gender	NOUN
gujaf-258	295	20	(	(	PUNCT
gujaf-258	295	21	rcg	rcg	PROPN
gujaf-258	295	22	)	)	PUNCT
gujaf-258	295	23	were	be	AUX
gujaf-258	295	24	significantly	significantly	ADV
gujaf-258	295	25	and	and	CCONJ
gujaf-258	295	26	negatively	negatively	ADV
gujaf-258	295	27	influencing	influence	VERB
gujaf-258	295	28	financial	financial	ADJ
gujaf-258	295	29	distress	distress	NOUN
gujaf-258	295	30	of	of	ADP
gujaf-258	295	31	listed	list	VERB
gujaf-258	295	32	dmbs	dmb	NOUN
gujaf-258	295	33	in	in	ADP
gujaf-258	295	34	nigeria	nigeria	PROPN
gujaf-258	295	35	.	.	PUNCT
gujaf-258	296	1	on	on	ADP
gujaf-258	296	2	the	the	DET
gujaf-258	296	3	other	other	ADJ
gujaf-258	296	4	hand	hand	NOUN
gujaf-258	296	5	,	,	PUNCT
gujaf-258	296	6	upon	upon	SCONJ
gujaf-258	296	7	testing	test	VERB
gujaf-258	296	8	the	the	DET
gujaf-258	296	9	moderating	moderate	VERB
gujaf-258	296	10	role	role	NOUN
gujaf-258	296	11	of	of	ADP
gujaf-258	296	12	risk	risk	NOUN
gujaf-258	296	13	committee	committee	NOUN
gujaf-258	296	14	gender	gender	NOUN
gujaf-258	296	15	(	(	PUNCT
gujaf-258	296	16	rcg	rcg	NOUN
gujaf-258	296	17	)	)	PUNCT
gujaf-258	296	18	in	in	ADP
gujaf-258	296	19	effect	effect	NOUN
gujaf-258	296	20	of	of	ADP
gujaf-258	296	21	cag	cag	PROPN
gujaf-258	296	22	on	on	ADP
gujaf-258	296	23	financial	financial	ADJ
gujaf-258	296	24	distress	distress	NOUN
gujaf-258	296	25	likelihood	likelihood	NOUN
gujaf-258	296	26	(	(	PUNCT
gujaf-258	296	27	fd	fd	PROPN
gujaf-258	296	28	)	)	PUNCT
gujaf-258	296	29	of	of	ADP
gujaf-258	296	30	listed	list	VERB
gujaf-258	296	31	dmbs	dmb	NOUN
gujaf-258	296	32	in	in	ADP
gujaf-258	296	33	nigeria	nigeria	PROPN
gujaf-258	296	34	as	as	ADP
gujaf-258	296	35	a	a	DET
gujaf-258	296	36	moderator	moderator	NOUN
gujaf-258	296	37	(	(	PUNCT
gujaf-258	296	38	car	car	NOUN
gujaf-258	296	39	)	)	PUNCT
gujaf-258	296	40	,	,	PUNCT
gujaf-258	296	41	it	it	PRON
gujaf-258	296	42	was	be	AUX
gujaf-258	296	43	found	find	VERB
gujaf-258	296	44	that	that	SCONJ
gujaf-258	296	45	cag	cag	PROPN
gujaf-258	296	46	has	have	VERB
gujaf-258	296	47	a	a	DET
gujaf-258	296	48	positive	positive	ADJ
gujaf-258	296	49	and	and	CCONJ
gujaf-258	296	50	significant	significant	ADJ
gujaf-258	296	51	effect	effect	NOUN
gujaf-258	296	52	on	on	ADP
gujaf-258	296	53	fd	fd	PROPN
gujaf-258	296	54	.	.	PUNCT
gujaf-258	297	1	conversely	conversely	ADV
gujaf-258	297	2	,	,	PUNCT
gujaf-258	297	3	on	on	ADP
gujaf-258	297	4	testing	test	VERB
gujaf-258	297	5	the	the	DET
gujaf-258	297	6	moderating	moderate	VERB
gujaf-258	297	7	role	role	NOUN
gujaf-258	297	8	of	of	ADP
gujaf-258	297	9	risk	risk	NOUN
gujaf-258	297	10	committee	committee	NOUN
gujaf-258	297	11	gender	gender	NOUN
gujaf-258	297	12	(	(	PUNCT
gujaf-258	297	13	rcg	rcg	NOUN
gujaf-258	297	14	)	)	PUNCT
gujaf-258	297	15	in	in	ADP
gujaf-258	297	16	effect	effect	NOUN
gujaf-258	297	17	of	of	ADP
gujaf-258	297	18	ceo	ceo	NOUN
gujaf-258	297	19	gender	gender	NOUN
gujaf-258	297	20	(	(	PUNCT
gujaf-258	297	21	cgn	cgn	PROPN
gujaf-258	297	22	)	)	PUNCT
gujaf-258	297	23	on	on	ADP
gujaf-258	297	24	financial	financial	ADJ
gujaf-258	297	25	distress	distress	NOUN
gujaf-258	297	26	likelihood	likelihood	NOUN
gujaf-258	297	27	(	(	PUNCT
gujaf-258	297	28	fd	fd	PROPN
gujaf-258	297	29	)	)	PUNCT
gujaf-258	297	30	as	as	ADP
gujaf-258	297	31	a	a	DET
gujaf-258	297	32	moderator	moderator	NOUN
gujaf-258	297	33	(	(	PUNCT
gujaf-258	297	34	cgr	cgr	PROPN
gujaf-258	297	35	)	)	PUNCT
gujaf-258	297	36	,	,	PUNCT
gujaf-258	297	37	it	it	PRON
gujaf-258	297	38	was	be	AUX
gujaf-258	297	39	shown	show	VERB
gujaf-258	297	40	that	that	SCONJ
gujaf-258	297	41	there	there	PRON
gujaf-258	297	42	is	be	VERB
gujaf-258	297	43	a	a	DET
gujaf-258	297	44	negative	negative	ADJ
gujaf-258	297	45	and	and	CCONJ
gujaf-258	297	46	significant	significant	ADJ
gujaf-258	297	47	effect	effect	NOUN
gujaf-258	297	48	between	between	ADP
gujaf-258	297	49	cgn	cgn	PROPN
gujaf-258	297	50	and	and	CCONJ
gujaf-258	297	51	df	df	PROPN
gujaf-258	297	52	of	of	ADP
gujaf-258	297	53	the	the	DET
gujaf-258	297	54	listed	list	VERB
gujaf-258	297	55	dmbs	dmb	NOUN
gujaf-258	297	56	in	in	ADP
gujaf-258	297	57	nigeria	nigeria	PROPN
gujaf-258	297	58	.	.	PUNCT
gujaf-258	298	1	therefore	therefore	ADV
gujaf-258	298	2	,	,	PUNCT
gujaf-258	298	3	following	follow	VERB
gujaf-258	298	4	the	the	DET
gujaf-258	298	5	outcome	outcome	NOUN
gujaf-258	298	6	of	of	ADP
gujaf-258	298	7	this	this	DET
gujaf-258	298	8	study	study	NOUN
gujaf-258	298	9	,	,	PUNCT
gujaf-258	298	10	it	it	PRON
gujaf-258	298	11	is	be	AUX
gujaf-258	298	12	recommended	recommend	VERB
gujaf-258	298	13	that	that	SCONJ
gujaf-258	298	14	the	the	DET
gujaf-258	298	15	board	board	NOUN
gujaf-258	298	16	of	of	ADP
gujaf-258	298	17	the	the	DET
gujaf-258	298	18	dmbs	dmb	NOUN
gujaf-258	298	19	in	in	ADP
gujaf-258	298	20	nigeria	nigeria	PROPN
gujaf-258	298	21	should	should	AUX
gujaf-258	298	22	initiate	initiate	VERB
gujaf-258	298	23	policy	policy	NOUN
gujaf-258	298	24	that	that	PRON
gujaf-258	298	25	will	will	AUX
gujaf-258	298	26	specifically	specifically	ADV
gujaf-258	298	27	;	;	PUNCT
gujaf-258	298	28	consider	consider	VERB
gujaf-258	298	29	average	average	ADJ
gujaf-258	298	30	aged	aged	ADJ
gujaf-258	298	31	bracket	bracket	NOUN
gujaf-258	298	32	or	or	CCONJ
gujaf-258	298	33	young	young	ADJ
gujaf-258	298	34	people	people	NOUN
gujaf-258	298	35	in	in	ADP
gujaf-258	298	36	managing	manage	VERB
gujaf-258	298	37	the	the	DET
gujaf-258	298	38	affairs	affair	NOUN
gujaf-258	298	39	of	of	ADP
gujaf-258	298	40	their	their	PRON
gujaf-258	298	41	banks	bank	NOUN
gujaf-258	298	42	,	,	PUNCT
gujaf-258	298	43	which	which	PRON
gujaf-258	298	44	by	by	ADP
gujaf-258	298	45	implication	implication	NOUN
gujaf-258	298	46	will	will	AUX
gujaf-258	298	47	increase	increase	VERB
gujaf-258	298	48	the	the	DET
gujaf-258	298	49	survival	survival	NOUN
gujaf-258	298	50	tendency	tendency	NOUN
gujaf-258	298	51	of	of	ADP
gujaf-258	298	52	the	the	DET
gujaf-258	298	53	listed	list	VERB
gujaf-258	298	54	dmbs	dmb	NOUN
gujaf-258	298	55	in	in	ADP
gujaf-258	298	56	nigeria	nigeria	PROPN
gujaf-258	298	57	.	.	PUNCT
gujaf-258	299	1	on	on	ADP
gujaf-258	299	2	the	the	DET
gujaf-258	299	3	hand	hand	NOUN
gujaf-258	299	4	,	,	PUNCT
gujaf-258	299	5	the	the	DET
gujaf-258	299	6	board	board	NOUN
gujaf-258	299	7	of	of	ADP
gujaf-258	299	8	the	the	DET
gujaf-258	299	9	listed	list	VERB
gujaf-258	299	10	dmbs	dmb	NOUN
gujaf-258	299	11	should	should	AUX
gujaf-258	299	12	also	also	ADV
gujaf-258	299	13	,	,	PUNCT
gujaf-258	299	14	give	give	VERB
gujaf-258	299	15	priority	priority	NOUN
gujaf-258	299	16	to	to	ADP
gujaf-258	299	17	female	female	ADJ
gujaf-258	299	18	in	in	ADP
gujaf-258	299	19	carrying	carry	VERB
gujaf-258	299	20	out	out	ADP
gujaf-258	299	21	the	the	DET
gujaf-258	299	22	affairs	affair	NOUN
gujaf-258	299	23	of	of	ADP
gujaf-258	299	24	the	the	DET
gujaf-258	299	25	banks	bank	NOUN
gujaf-258	299	26	particularly	particularly	ADV
gujaf-258	299	27	at	at	ADP
gujaf-258	299	28	the	the	DET
gujaf-258	299	29	topranking	topranking	NOUN
gujaf-258	299	30	management	management	NOUN
gujaf-258	299	31	positions	position	NOUN
gujaf-258	299	32	conspiring	conspire	VERB
gujaf-258	299	33	their	their	PRON
gujaf-258	299	34	risk	risk	NOUN
gujaf-258	299	35	apatite	apatite	NOUN
gujaf-258	299	36	on	on	ADP
gujaf-258	299	37	financial	financial	ADJ
gujaf-258	299	38	management	management	NOUN
gujaf-258	299	39	.	.	PUNCT
gujaf-258	300	1	this	this	PRON
gujaf-258	300	2	will	will	AUX
gujaf-258	300	3	go	go	VERB
gujaf-258	300	4	a	a	DET
gujaf-258	300	5	long	long	ADJ
gujaf-258	300	6	way	way	NOUN
gujaf-258	300	7	in	in	ADP
gujaf-258	300	8	reducing	reduce	VERB
gujaf-258	300	9	the	the	DET
gujaf-258	300	10	rate	rate	NOUN
gujaf-258	300	11	or	or	CCONJ
gujaf-258	300	12	tendency	tendency	NOUN
gujaf-258	300	13	for	for	ADP
gujaf-258	300	14	financial	financial	ADJ
gujaf-258	300	15	distress	distress	NOUN
gujaf-258	300	16	among	among	ADP
gujaf-258	300	17	the	the	DET
gujaf-258	300	18	listed	list	VERB
gujaf-258	300	19	dmbs	dmb	NOUN
gujaf-258	300	20	in	in	ADP
gujaf-258	300	21	nigeria	nigeria	PROPN
gujaf-258	300	22	.	.	PUNCT
gujaf-258	301	1	references	reference	NOUN
gujaf-258	301	2	altman	altman	PROPN
gujaf-258	301	3	,	,	PUNCT
gujaf-258	301	4	e.	e.	PROPN
gujaf-258	301	5	i.	i.	PROPN
gujaf-258	301	6	(	(	PUNCT
gujaf-258	301	7	1983	1983	NUM
gujaf-258	301	8	)	)	PUNCT
gujaf-258	301	9	.	.	PUNCT
gujaf-258	302	1	corporate	corporate	ADJ
gujaf-258	302	2	financial	financial	ADJ
gujaf-258	302	3	distress	distress	NOUN
gujaf-258	302	4	.	.	PUNCT
gujaf-258	303	1	a	a	DET
gujaf-258	303	2	complete	complete	ADJ
gujaf-258	303	3	guide	guide	NOUN
gujaf-258	303	4	to	to	ADP
gujaf-258	303	5	predicting	predict	VERB
gujaf-258	303	6	,	,	PUNCT
gujaf-258	303	7	271	271	NUM
gujaf-258	303	8	avoiding	avoiding	NOUN
gujaf-258	303	9	,	,	PUNCT
gujaf-258	303	10	and	and	CCONJ
gujaf-258	303	11	dealing	deal	VERB
gujaf-258	303	12	with	with	ADP
gujaf-258	303	13	bankruptcy	bankruptcy	NOUN
gujaf-258	303	14	.	.	PUNCT
gujaf-258	304	1	wiley	wiley	PROPN
gujaf-258	304	2	inter	inter	PROPN
gujaf-258	304	3	science	science	PROPN
gujaf-258	304	4	,	,	PUNCT
gujaf-258	304	5	john	john	PROPN
gujaf-258	304	6	wiley	wiley	PROPN
gujaf-258	304	7	and	and	CCONJ
gujaf-258	304	8	sons	son	NOUN
gujaf-258	304	9	.	.	PUNCT
gujaf-258	305	1	andrade	andrade	PROPN
gujaf-258	305	2	,	,	PUNCT
gujaf-258	305	3	g.	g.	PROPN
gujaf-258	305	4	and	and	CCONJ
gujaf-258	305	5	s.	s.	PROPN
gujaf-258	305	6	k.	k.	PROPN
gujaf-258	305	7	(	(	PUNCT
gujaf-258	305	8	1998	1998	NUM
gujaf-258	305	9	)	)	PUNCT
gujaf-258	305	10	.	.	PUNCT
gujaf-258	306	1	how	how	SCONJ
gujaf-258	306	2	costly	costly	ADJ
gujaf-258	306	3	is	be	AUX
gujaf-258	306	4	financial	financial	ADJ
gujaf-258	306	5	(	(	PUNCT
gujaf-258	306	6	not	not	PART
gujaf-258	306	7	economic	economic	ADJ
gujaf-258	306	8	)	)	PUNCT
gujaf-258	306	9	financial	financial	ADJ
gujaf-258	306	10	distress	distress	NOUN
gujaf-258	306	11	—	—	PUNCT
gujaf-258	306	12	evidence	evidence	NOUN
gujaf-258	306	13	from	from	ADP
gujaf-258	306	14	highly	highly	ADV
gujaf-258	306	15	leveraged	leverage	VERB
gujaf-258	306	16	transactions	transaction	NOUN
gujaf-258	306	17	that	that	PRON
gujaf-258	306	18	became	become	VERB
gujaf-258	306	19	distressed	distressed	ADJ
gujaf-258	306	20	.	.	PUNCT
gujaf-258	307	1	the	the	DET
gujaf-258	307	2	journal	journal	PROPN
gujaf-258	307	3	of	of	ADP
gujaf-258	307	4	finance	finance	NOUN
gujaf-258	307	5	,	,	PUNCT
gujaf-258	307	6	53	53	NUM
gujaf-258	307	7	,	,	PUNCT
gujaf-258	307	8	1443–1493	1443–1493	NUM
gujaf-258	307	9	.	.	PUNCT
gujaf-258	308	1	asquith	asquith	PROPN
gujaf-258	308	2	,	,	PUNCT
gujaf-258	308	3	p.	p.	PROPN
gujaf-258	308	4	,	,	PUNCT
gujaf-258	308	5	r.	r.	PROPN
gujaf-258	308	6	g.	g.	PROPN
gujaf-258	308	7	and	and	CCONJ
gujaf-258	308	8	d.	d.	PROPN
gujaf-258	308	9	s.	s.	PROPN
gujaf-258	308	10	(	(	PUNCT
gujaf-258	308	11	1994	1994	NUM
gujaf-258	308	12	)	)	PUNCT
gujaf-258	308	13	.	.	PUNCT
gujaf-258	309	1	anatomy	anatomy	NOUN
gujaf-258	309	2	of	of	ADP
gujaf-258	309	3	financial	financial	ADJ
gujaf-258	309	4	distress	distress	NOUN
gujaf-258	309	5	:	:	PUNCT
gujaf-258	309	6	an	an	DET
gujaf-258	309	7	examination	examination	NOUN
gujaf-258	309	8	of	of	ADP
gujaf-258	309	9	junk	junk	NOUN
gujaf-258	309	10	-	-	PUNCT
gujaf-258	309	11	bond	bond	NOUN
gujaf-258	309	12	issuers	issuer	NOUN
gujaf-258	309	13	.	.	PUNCT
gujaf-258	310	1	quarterly	quarterly	ADJ
gujaf-258	310	2	journal	journal	NOUN
gujaf-258	310	3	of	of	ADP
gujaf-258	310	4	economics	economic	NOUN
gujaf-258	310	5	,	,	PUNCT
gujaf-258	310	6	109	109	NUM
gujaf-258	310	7	,	,	PUNCT
gujaf-258	310	8	625–658	625–658	NUM
gujaf-258	310	9	.	.	PUNCT
gujaf-258	311	1	beaver	beaver	PROPN
gujaf-258	311	2	,	,	PUNCT
gujaf-258	311	3	w.	w.	PROPN
gujaf-258	311	4	h.	h.	PROPN
gujaf-258	311	5	(	(	PUNCT
gujaf-258	311	6	1966	1966	NUM
gujaf-258	311	7	)	)	PUNCT
gujaf-258	311	8	.	.	PUNCT
gujaf-258	312	1	financial	financial	ADJ
gujaf-258	312	2	ratios	ratio	NOUN
gujaf-258	312	3	as	as	ADP
gujaf-258	312	4	predictors	predictor	NOUN
gujaf-258	312	5	of	of	ADP
gujaf-258	312	6	failure	failure	NOUN
gujaf-258	312	7	.	.	PUNCT
gujaf-258	313	1	journal	journal	NOUN
gujaf-258	313	2	of	of	ADP
gujaf-258	313	3	accounting	accounting	NOUN
gujaf-258	313	4	research	research	NOUN
gujaf-258	313	5	,	,	PUNCT
gujaf-258	313	6	4(3	4(3	NUM
gujaf-258	313	7	)	)	PUNCT
gujaf-258	313	8	,	,	PUNCT
gujaf-258	314	1	71–111	71–111	PROPN
gujaf-258	314	2	.	.	PUNCT
gujaf-258	314	3	bhaiyat	bhaiyat	PROPN
gujaf-258	314	4	,	,	PUNCT
gujaf-258	314	5	f	f	PROPN
gujaf-258	314	6	&	&	CCONJ
gujaf-258	314	7	garrow	garrow	PROPN
gujaf-258	314	8	,	,	PUNCT
gujaf-258	314	9	n.	n.	NOUN
gujaf-258	314	10	(	(	PUNCT
gujaf-258	314	11	2015	2015	NUM
gujaf-258	314	12	)	)	PUNCT
gujaf-258	314	13	.	.	PUNCT
gujaf-258	315	1	evaluating	evaluate	VERB
gujaf-258	315	2	the	the	DET
gujaf-258	315	3	effect	effect	NOUN
gujaf-258	315	4	of	of	ADP
gujaf-258	315	5	top	top	ADJ
gujaf-258	315	6	management	management	NOUN
gujaf-258	315	7	attributes	attribute	VERB
gujaf-258	315	8	on	on	ADP
gujaf-258	315	9	the	the	DET
gujaf-258	315	10	probability	probability	NOUN
gujaf-258	315	11	of	of	ADP
gujaf-258	315	12	default	default	NOUN
gujaf-258	315	13	.	.	PUNCT
gujaf-258	316	1	international	international	ADJ
gujaf-258	316	2	conference	conference	NOUN
gujaf-258	316	3	on	on	ADP
gujaf-258	316	4	research	research	NOUN
gujaf-258	316	5	and	and	CCONJ
gujaf-258	316	6	business	business	NOUN
gujaf-258	316	7	sustainability	sustainability	NOUN
gujaf-258	316	8	.	.	PUNCT
gujaf-258	317	1	boyallian	boyallian	ADJ
gujaf-258	317	2	,	,	PUNCT
gujaf-258	317	3	p	p	PROPN
gujaf-258	317	4	&	&	CCONJ
gujaf-258	317	5	ruiz	ruiz	NOUN
gujaf-258	317	6	-	-	PUNCT
gujaf-258	317	7	verdu	verdu	NOUN
gujaf-258	317	8	,	,	PUNCT
gujaf-258	317	9	p.	p.	NOUN
gujaf-258	317	10	(	(	PUNCT
gujaf-258	317	11	2017	2017	NUM
gujaf-258	317	12	)	)	PUNCT
gujaf-258	317	13	.	.	PUNCT
gujaf-258	318	1	leverage	leverage	NOUN
gujaf-258	318	2	,	,	PUNCT
gujaf-258	318	3	ceo	ceo	NOUN
gujaf-258	318	4	risk	risk	NOUN
gujaf-258	318	5	-	-	PUNCT
gujaf-258	318	6	taking	take	VERB
gujaf-258	318	7	incentives	incentive	NOUN
gujaf-258	318	8	,	,	PUNCT
gujaf-258	318	9	and	and	CCONJ
gujaf-258	318	10	bank	bank	NOUN
gujaf-258	318	11	failure	failure	NOUN
gujaf-258	318	12	during	during	ADP
gujaf-258	318	13	the	the	DET
gujaf-258	318	14	2007–10	2007–10	NUM
gujaf-258	318	15	financial	financial	ADJ
gujaf-258	318	16	crisis	crisis	NOUN
gujaf-258	318	17	.	.	PUNCT
gujaf-258	319	1	review	review	NOUN
gujaf-258	319	2	of	of	ADP
gujaf-258	319	3	finance	finance	NOUN
gujaf-258	319	4	,	,	PUNCT
gujaf-258	319	5	1–43	1–43	PROPN
gujaf-258	319	6	.	.	PUNCT
gujaf-258	320	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-258	320	2	:	:	PUNCT
gujaf-258	320	3	10.1093	10.1093	NUM
gujaf-258	320	4	/	/	SYM
gujaf-258	320	5	rof	rof	PROPN
gujaf-258	320	6	/	/	SYM
gujaf-258	320	7	rfx051	rfx051	PROPN
gujaf-258	320	8	brigham	brigham	PROPN
gujaf-258	320	9	,	,	PUNCT
gujaf-258	320	10	e.f	e.f	PROPN
gujaf-258	320	11	.	.	PROPN
gujaf-258	320	12	,	,	PUNCT
gujaf-258	320	13	&	&	CCONJ
gujaf-258	320	14	gapenski	gapenski	PROPN
gujaf-258	320	15	,	,	PUNCT
gujaf-258	320	16	l.	l.	PROPN
gujaf-258	320	17	c.	c.	PROPN
gujaf-258	320	18	(	(	PUNCT
gujaf-258	320	19	1994	1994	NUM
gujaf-258	320	20	)	)	PUNCT
gujaf-258	320	21	.	.	PUNCT
gujaf-258	321	1	financial	financial	ADJ
gujaf-258	321	2	management	management	NOUN
gujaf-258	321	3	:	:	PUNCT
gujaf-258	321	4	theory	theory	NOUN
gujaf-258	321	5	and	and	CCONJ
gujaf-258	321	6	practice	practice	NOUN
gujaf-258	321	7	(	(	PUNCT
gujaf-258	321	8	seventh	seventh	ADJ
gujaf-258	321	9	ed	ed	NOUN
gujaf-258	321	10	)	)	PUNCT
gujaf-258	321	11	.	.	PUNCT
gujaf-258	322	1	orlando	orlando	PROPN
gujaf-258	322	2	,	,	PUNCT
gujaf-258	322	3	florida	florida	PROPN
gujaf-258	322	4	:	:	PUNCT
gujaf-258	322	5	dryden	dryden	PROPN
gujaf-258	322	6	.	.	PUNCT
gujaf-258	323	1	chen	chen	PROPN
gujaf-258	323	2	,	,	PUNCT
gujaf-258	323	3	g.	g.	PROPN
gujaf-258	323	4	,	,	PUNCT
gujaf-258	323	5	j.	j.	PROPN
gujaf-258	323	6	c.	c.	PROPN
gujaf-258	323	7	and	and	CCONJ
gujaf-258	323	8	l.	l.	PROPN
gujaf-258	323	9	m.	m.	PROPN
gujaf-258	323	10	(	(	PUNCT
gujaf-258	323	11	1997	1997	NUM
gujaf-258	323	12	)	)	PUNCT
gujaf-258	323	13	.	.	PUNCT
gujaf-258	324	1	indirect	indirect	ADJ
gujaf-258	324	2	cost	cost	NOUN
gujaf-258	324	3	of	of	ADP
gujaf-258	324	4	financial	financial	ADJ
gujaf-258	324	5	distress	distress	NOUN
gujaf-258	324	6	and	and	CCONJ
gujaf-258	324	7	sales	sale	NOUN
gujaf-258	324	8	performance	performance	NOUN
gujaf-258	324	9	.	.	PUNCT
gujaf-258	325	1	research	research	NOUN
gujaf-258	325	2	in	in	ADP
gujaf-258	325	3	finance	finance	NOUN
gujaf-258	325	4	,	,	PUNCT
gujaf-258	325	5	15	15	NUM
gujaf-258	325	6	,	,	PUNCT
gujaf-258	325	7	35–54	35–54	NUM
gujaf-258	325	8	.	.	PUNCT
gujaf-258	326	1	chowdhury	chowdhury	PROPN
gujaf-258	326	2	,	,	PUNCT
gujaf-258	326	3	r.	r.	PROPN
gujaf-258	326	4	,	,	PUNCT
gujaf-258	326	5	&	&	CCONJ
gujaf-258	326	6	doukas	doukas	PROPN
gujaf-258	326	7	,	,	PUNCT
gujaf-258	326	8	j.	j.	PROPN
gujaf-258	326	9	a.	a.	PROPN
gujaf-258	326	10	(	(	PUNCT
gujaf-258	326	11	2022	2022	NUM
gujaf-258	326	12	)	)	PUNCT
gujaf-258	326	13	.	.	PUNCT
gujaf-258	327	1	are	be	AUX
gujaf-258	327	2	ceos	ceos	NOUN
gujaf-258	327	3	to	to	PART
gujaf-258	327	4	blame	blame	VERB
gujaf-258	327	5	for	for	ADP
gujaf-258	327	6	corporate	corporate	ADJ
gujaf-258	327	7	failure	failure	NOUN
gujaf-258	327	8	?	?	PUNCT
gujaf-258	328	1	evidence	evidence	NOUN
gujaf-258	328	2	from	from	ADP
gujaf-258	328	3	chapter	chapter	NOUN
gujaf-258	328	4	11	11	NUM
gujaf-258	328	5	.	.	PUNCT
gujaf-258	329	1	filings	filing	NOUN
gujaf-258	329	2	.	.	PUNCT
gujaf-258	330	1	review	review	NOUN
gujaf-258	330	2	of	of	ADP
gujaf-258	330	3	corporate	corporate	ADJ
gujaf-258	330	4	finance	finance	NOUN
gujaf-258	330	5	,	,	PUNCT
gujaf-258	330	6	2(1	2(1	NUM
gujaf-258	330	7	)	)	PUNCT
gujaf-258	330	8	,	,	PUNCT
gujaf-258	330	9	1–63	1–63	PROPN
gujaf-258	330	10	.	.	PUNCT
gujaf-258	331	1	https://doi.org/https://doi.org/10.1561/114.00000011	https://doi.org/https://doi.org/10.1561/114.00000011	PROPN
gujaf-258	331	2	dewandono	dewandono	VERB
gujaf-258	331	3	,	,	PUNCT
gujaf-258	331	4	w.	w.	PROPN
gujaf-258	331	5	a.	a.	PROPN
gujaf-258	331	6	(	(	PUNCT
gujaf-258	331	7	2018	2018	NUM
gujaf-258	331	8	)	)	PUNCT
gujaf-258	331	9	.	.	PUNCT
gujaf-258	332	1	the	the	DET
gujaf-258	332	2	impact	impact	NOUN
gujaf-258	332	3	of	of	ADP
gujaf-258	332	4	top	top	ADJ
gujaf-258	332	5	management	management	NOUN
gujaf-258	332	6	team	team	NOUN
gujaf-258	332	7	characteristics	characteristic	NOUN
gujaf-258	332	8	on	on	ADP
gujaf-258	332	9	firm	firm	NOUN
gujaf-258	332	10	’s	’s	PART
gujaf-258	332	11	default	default	NOUN
gujaf-258	332	12	risk	risk	NOUN
gujaf-258	332	13	:	:	PUNCT
gujaf-258	332	14	evidence	evidence	NOUN
gujaf-258	332	15	from	from	ADP
gujaf-258	332	16	the	the	DET
gujaf-258	332	17	united	united	PROPN
gujaf-258	332	18	kindom	kindom	PROPN
gujaf-258	332	19	smes	smes	PROPN
gujaf-258	332	20	.	.	PUNCT
gujaf-258	333	1	being	be	AUX
gujaf-258	333	2	a	a	DET
gujaf-258	333	3	thesis	thesis	NOUN
gujaf-258	333	4	submitted	submit	VERB
gujaf-258	333	5	to	to	ADP
gujaf-258	333	6	the	the	DET
gujaf-258	333	7	department	department	PROPN
gujaf-258	333	8	of	of	ADP
gujaf-258	333	9	business	business	PROPN
gujaf-258	333	10	administration	administration	PROPN
gujaf-258	333	11	,	,	PUNCT
gujaf-258	333	12	faculty	faculty	NOUN
gujaf-258	333	13	of	of	ADP
gujaf-258	333	14	behavioural	behavioural	ADJ
gujaf-258	333	15	,	,	PUNCT
gujaf-258	333	16	management	management	NOUN
gujaf-258	333	17	and	and	CCONJ
gujaf-258	333	18	social	social	ADJ
gujaf-258	333	19	sciences	science	NOUN
gujaf-258	333	20	in	in	ADP
gujaf-258	333	21	partial	partial	ADJ
gujaf-258	333	22	fulfil	fulfil	NOUN
gujaf-258	333	23	.	.	PUNCT
gujaf-258	334	1	university	university	NOUN
gujaf-258	334	2	of	of	ADP
gujaf-258	334	3	twente	twente	PROPN
gujaf-258	334	4	.	.	PUNCT
gujaf-258	335	1	donker	donker	PROPN
gujaf-258	335	2	,	,	PUNCT
gujaf-258	335	3	h	h	PROPN
gujaf-258	335	4	&	&	CCONJ
gujaf-258	335	5	santen	santen	PROPN
gujaf-258	335	6	,	,	PUNCT
gujaf-258	335	7	b.	b.	PROPN
gujaf-258	335	8	(	(	PUNCT
gujaf-258	335	9	2009	2009	NUM
gujaf-258	335	10	)	)	PUNCT
gujaf-258	335	11	.	.	PUNCT
gujaf-258	336	1	board	board	NOUN
gujaf-258	336	2	diversity	diversity	NOUN
gujaf-258	336	3	in	in	ADP
gujaf-258	336	4	the	the	DET
gujaf-258	336	5	perspective	perspective	NOUN
gujaf-258	336	6	of	of	ADP
gujaf-258	336	7	financial	financial	ADJ
gujaf-258	336	8	distress	distress	NOUN
gujaf-258	336	9	:	:	PUNCT
gujaf-258	336	10	empirical	empirical	ADJ
gujaf-258	336	11	evidence	evidence	NOUN
gujaf-258	336	12	from	from	ADP
gujaf-258	336	13	the	the	DET
gujaf-258	336	14	netherlands	netherlands	PROPN
gujaf-258	336	15	.	.	PUNCT
gujaf-258	337	1	corporate	corporate	ADJ
gujaf-258	337	2	board	board	NOUN
gujaf-258	337	3	;	;	PUNCT
gujaf-258	337	4	role	role	NOUN
gujaf-258	337	5	,	,	PUNCT
gujaf-258	337	6	duties	duty	NOUN
gujaf-258	337	7	&	&	CCONJ
gujaf-258	337	8	composition	composition	NOUN
gujaf-258	337	9	,	,	PUNCT
gujaf-258	337	10	5(2	5(2	NUM
gujaf-258	337	11	)	)	PUNCT
gujaf-258	337	12	.	.	PUNCT
gujaf-258	338	1	enyew	enyew	PROPN
gujaf-258	338	2	,	,	PUNCT
gujaf-258	338	3	m.	m.	NOUN
gujaf-258	338	4	,	,	PUNCT
gujaf-258	338	5	dejene	dejene	NOUN
gujaf-258	338	6	,	,	PUNCT
gujaf-258	338	7	t.	t.	PROPN
gujaf-258	338	8	,	,	PUNCT
gujaf-258	338	9	lakew	lakew	NOUN
gujaf-258	338	10	,	,	PUNCT
gujaf-258	338	11	b.	b.	PROPN
gujaf-258	338	12	,	,	PUNCT
gujaf-258	338	13	&	&	CCONJ
gujaf-258	338	14	worede	worede	PROPN
gujaf-258	338	15	,	,	PUNCT
gujaf-258	338	16	f.	f.	PROPN
gujaf-258	338	17	(	(	PUNCT
gujaf-258	338	18	2019	2019	NUM
gujaf-258	338	19	)	)	PUNCT
gujaf-258	338	20	.	.	PUNCT
gujaf-258	339	1	determinants	determinant	NOUN
gujaf-258	339	2	of	of	ADP
gujaf-258	339	3	financial	financial	ADJ
gujaf-258	339	4	distress	distress	NOUN
gujaf-258	339	5	in	in	ADP
gujaf-258	339	6	selected	select	VERB
gujaf-258	339	7	beverage	beverage	NOUN
gujaf-258	339	8	and	and	CCONJ
gujaf-258	339	9	metal	metal	NOUN
gujaf-258	339	10	industries	industry	NOUN
gujaf-258	339	11	in	in	ADP
gujaf-258	339	12	ethiopia	ethiopia	PROPN
gujaf-258	339	13	.	.	PUNCT
gujaf-258	340	1	international	international	ADJ
gujaf-258	340	2	journal	journal	PROPN
gujaf-258	340	3	of	of	ADP
gujaf-258	340	4	financial	financial	ADJ
gujaf-258	340	5	economics	economic	NOUN
gujaf-258	340	6	,	,	PUNCT
gujaf-258	340	7	27	27	NUM
gujaf-258	340	8	,	,	PUNCT
gujaf-258	340	9	419–444	419–444	NUM
gujaf-258	340	10	.	.	PUNCT
gujaf-258	340	11	farag	farag	PROPN
gujaf-258	340	12	,	,	PUNCT
gujaf-258	340	13	h.	h.	PROPN
gujaf-258	340	14	&	&	CCONJ
gujaf-258	340	15	mallin	mallin	PROPN
gujaf-258	340	16	,	,	PUNCT
gujaf-258	340	17	c.	c.	PROPN
gujaf-258	340	18	(	(	PUNCT
gujaf-258	340	19	2016	2016	NUM
gujaf-258	340	20	)	)	PUNCT
gujaf-258	340	21	.	.	PUNCT
gujaf-258	341	1	board	board	NOUN
gujaf-258	341	2	diversity	diversity	NOUN
gujaf-258	341	3	and	and	CCONJ
gujaf-258	341	4	financial	financial	ADJ
gujaf-258	341	5	fragility	fragility	NOUN
gujaf-258	341	6	:	:	PUNCT
gujaf-258	341	7	evidence	evidence	NOUN
gujaf-258	341	8	from	from	ADP
gujaf-258	341	9	european	european	ADJ
gujaf-258	341	10	banks	bank	NOUN
gujaf-258	341	11	.	.	PUNCT
gujaf-258	342	1	international	international	ADJ
gujaf-258	342	2	review	review	NOUN
gujaf-258	342	3	of	of	ADP
gujaf-258	342	4	financial	financial	ADJ
gujaf-258	342	5	analysis	analysis	NOUN
gujaf-258	342	6	.	.	PUNCT
gujaf-258	343	1	https://doi.org/doi:10.1016/j.irfa.2016.12.002	https://doi.org/doi:10.1016/j.irfa.2016.12.002	PROPN
gujaf-258	343	2	gerasimova	gerasimova	PROPN
gujaf-258	343	3	,	,	PUNCT
gujaf-258	343	4	e.	e.	PROPN
gujaf-258	343	5	(	(	PUNCT
gujaf-258	343	6	2021	2021	NUM
gujaf-258	343	7	)	)	PUNCT
gujaf-258	343	8	.	.	PUNCT
gujaf-258	344	1	ceo	ceo	NOUN
gujaf-258	344	2	characteristics	characteristic	NOUN
gujaf-258	344	3	and	and	CCONJ
gujaf-258	344	4	bank	bank	NOUN
gujaf-258	344	5	risk	risk	NOUN
gujaf-258	344	6	-	-	PUNCT
gujaf-258	344	7	taking	taking	NOUN
gujaf-258	344	8	.	.	PUNCT
gujaf-258	345	1	being	be	AUX
gujaf-258	345	2	master	master	NOUN
gujaf-258	345	3	’s	’s	PART
gujaf-258	345	4	thesis	thesis	NOUN
gujaf-258	345	5	submitted	submit	VERB
gujaf-258	345	6	to	to	ADP
gujaf-258	345	7	school	school	NOUN
gujaf-258	345	8	of	of	ADP
gujaf-258	345	9	business	business	NOUN
gujaf-258	345	10	and	and	CCONJ
gujaf-258	345	11	government	government	NOUN
gujaf-258	345	12	.	.	PUNCT
gujaf-258	346	1	tallin	tallin	PROPN
gujaf-258	346	2	university	university	PROPN
gujaf-258	346	3	of	of	ADP
gujaf-258	346	4	technology	technology	NOUN
gujaf-258	346	5	.	.	PUNCT
gujaf-258	347	1	272	272	NUM
gujaf-258	347	2	gottardo	gottardo	NOUN
gujaf-258	347	3	,	,	PUNCT
gujaf-258	347	4	p	p	PROPN
gujaf-258	347	5	&	&	CCONJ
gujaf-258	347	6	moisello	moisello	PROPN
gujaf-258	347	7	,	,	PUNCT
gujaf-258	347	8	a.	a.	NOUN
gujaf-258	347	9	m.	m.	NOUN
gujaf-258	347	10	(	(	PUNCT
gujaf-258	347	11	2017	2017	NUM
gujaf-258	347	12	)	)	PUNCT
gujaf-258	347	13	.	.	PUNCT
gujaf-258	348	1	crisis	crisis	NOUN
gujaf-258	348	2	and	and	CCONJ
gujaf-258	348	3	financial	financial	ADJ
gujaf-258	348	4	distress	distress	NOUN
gujaf-258	348	5	.	.	PUNCT
gujaf-258	349	1	family	family	NOUN
gujaf-258	349	2	vs.	vs.	X
gujaf-258	349	3	nonfamily	nonfamily	NOUN
gujaf-258	349	4	firm	firm	ADJ
gujaf-258	349	5	.	.	PUNCT
gujaf-258	350	1	modeling	modeling	NOUN
gujaf-258	350	2	and	and	CCONJ
gujaf-258	350	3	prediction	prediction	NOUN
gujaf-258	350	4	in	in	ADP
gujaf-258	350	5	economics	economic	NOUN
gujaf-258	350	6	and	and	CCONJ
gujaf-258	350	7	business	business	NOUN
gujaf-258	350	8	research	research	NOUN
gujaf-258	350	9	.	.	PUNCT
gujaf-258	351	1	hambrick	hambrick	VERB
gujaf-258	351	2	d.	d.	PROPN
gujaf-258	351	3	c	c	PROPN
gujaf-258	351	4	,	,	PUNCT
gujaf-258	351	5	&	&	CCONJ
gujaf-258	351	6	q.	q.	PROPN
gujaf-258	351	7	t.	t.	PROPN
gujaf-258	351	8	j.	j.	PROPN
gujaf-258	351	9	(	(	PUNCT
gujaf-258	351	10	2014	2014	NUM
gujaf-258	351	11	)	)	PUNCT
gujaf-258	351	12	.	.	PUNCT
gujaf-258	352	1	toward	toward	ADP
gujaf-258	352	2	more	more	ADV
gujaf-258	352	3	accurate	accurate	ADJ
gujaf-258	352	4	contextualization	contextualization	NOUN
gujaf-258	352	5	of	of	ADP
gujaf-258	352	6	the	the	DET
gujaf-258	352	7	ceo	ceo	NOUN
gujaf-258	352	8	effect	effect	NOUN
gujaf-258	352	9	on	on	ADP
gujaf-258	352	10	firm	firm	ADJ
gujaf-258	352	11	performance	performance	NOUN
gujaf-258	352	12	.	.	PUNCT
gujaf-258	353	1	strategic	strategic	ADJ
gujaf-258	353	2	management	management	NOUN
gujaf-258	353	3	journal	journal	NOUN
gujaf-258	353	4	.	.	PUNCT
gujaf-258	353	5	,	,	PUNCT
gujaf-258	353	6	35	35	NUM
gujaf-258	353	7	,	,	PUNCT
gujaf-258	353	8	473	473	NUM
gujaf-258	353	9	–	–	PUNCT
gujaf-258	353	10	491	491	NUM
gujaf-258	353	11	.	.	PUNCT
gujaf-258	354	1	jia	jia	PROPN
gujaf-258	354	2	,	,	PUNCT
gujaf-258	354	3	j.	j.	PROPN
gujaf-258	354	4	(	(	PUNCT
gujaf-258	354	5	2019	2019	NUM
gujaf-258	354	6	)	)	PUNCT
gujaf-258	354	7	.	.	PUNCT
gujaf-258	355	1	does	do	AUX
gujaf-258	355	2	risk	risk	NOUN
gujaf-258	355	3	management	management	NOUN
gujaf-258	355	4	committee	committee	NOUN
gujaf-258	355	5	gender	gender	NOUN
gujaf-258	355	6	diversity	diversity	NOUN
gujaf-258	355	7	matter	matter	NOUN
gujaf-258	355	8	?	?	PUNCT
gujaf-258	356	1	a	a	DET
gujaf-258	356	2	financial	financial	ADJ
gujaf-258	356	3	distress	distress	NOUN
gujaf-258	356	4	perspective	perspective	NOUN
gujaf-258	356	5	.	.	PUNCT
gujaf-258	357	1	managerial	managerial	ADJ
gujaf-258	357	2	auditing	auditing	NOUN
gujaf-258	357	3	journal	journal	NOUN
gujaf-258	357	4	,	,	PUNCT
gujaf-258	357	5	34(8	34(8	NUM
gujaf-258	357	6	)	)	PUNCT
gujaf-258	357	7	,	,	PUNCT
gujaf-258	357	8	1050	1050	NUM
gujaf-258	357	9	–	–	PUNCT
gujaf-258	357	10	1072	1072	NUM
gujaf-258	357	11	.	.	PUNCT
gujaf-258	358	1	https://doi.org/doi	https://doi.org/doi	PROPN
gujaf-258	358	2	10.1108	10.1108	NUM
gujaf-258	358	3	/	/	SYM
gujaf-258	358	4	maj-05	maj-05	PROPN
gujaf-258	358	5	-	-	PUNCT
gujaf-258	358	6	2018	2018	NUM
gujaf-258	358	7	-	-	SYM
gujaf-258	358	8	187	187	NUM
gujaf-258	358	9	kazemian	kazemian	NOUN
gujaf-258	358	10	s	s	PROPN
gujaf-258	358	11	,	,	PUNCT
gujaf-258	358	12	shauri	shauri	PROPN
gujaf-258	358	13	naa	naa	PROPN
gujaf-258	358	14	,	,	PUNCT
gujaf-258	358	15	sanusi	sanusi	PROPN
gujaf-258	358	16	zm	zm	PROPN
gujaf-258	358	17	,	,	PUNCT
gujaf-258	358	18	kamaluddin	kamaluddin	VERB
gujaf-258	358	19	a	a	PRON
gujaf-258	358	20	,	,	PUNCT
gujaf-258	358	21	&	&	CCONJ
gujaf-258	358	22	s.	s.	PROPN
gujaf-258	358	23	s.	s.	PROPN
gujaf-258	358	24	(	(	PUNCT
gujaf-258	358	25	2017	2017	NUM
gujaf-258	358	26	)	)	PUNCT
gujaf-258	358	27	.	.	PUNCT
gujaf-258	359	1	monitoring	monitor	VERB
gujaf-258	359	2	mechanisms	mechanism	NOUN
gujaf-258	359	3	and	and	CCONJ
gujaf-258	359	4	financial	financial	ADJ
gujaf-258	359	5	distress	distress	NOUN
gujaf-258	359	6	of	of	ADP
gujaf-258	359	7	public	public	ADJ
gujaf-258	359	8	listed	list	VERB
gujaf-258	359	9	companies	company	NOUN
gujaf-258	359	10	in	in	ADP
gujaf-258	359	11	malaysia	malaysia	PROPN
gujaf-258	359	12	.	.	PUNCT
gujaf-258	360	1	journal	journal	PROPN
gujaf-258	360	2	of	of	ADP
gujaf-258	360	3	international	international	ADJ
gujaf-258	360	4	studies	study	NOUN
gujaf-258	360	5	,	,	PUNCT
gujaf-258	360	6	10(1	10(1	NUM
gujaf-258	360	7	)	)	PUNCT
gujaf-258	360	8	,	,	PUNCT
gujaf-258	361	1	92–109	92–109	NUM
gujaf-258	361	2	.	.	PUNCT
gujaf-258	362	1	khan	khan	PROPN
gujaf-258	362	2	,	,	PUNCT
gujaf-258	362	3	m.m	m.m	PROPN
gujaf-258	362	4	.	.	PROPN
gujaf-258	362	5	,	,	PUNCT
gujaf-258	362	6	bhavana	bhavana	PROPN
gujaf-258	362	7	&	&	CCONJ
gujaf-258	362	8	raj	raj	PROPN
gujaf-258	362	9	,	,	PUNCT
gujaf-258	362	10	k.	k.	PROPN
gujaf-258	362	11	b.	b.	PROPN
gujaf-258	362	12	(	(	PUNCT
gujaf-258	362	13	2020	2020	NUM
gujaf-258	362	14	)	)	PUNCT
gujaf-258	362	15	.	.	PUNCT
gujaf-258	363	1	liquidity	liquidity	NOUN
gujaf-258	363	2	-	-	PUNCT
gujaf-258	363	3	profitability	profitability	NOUN
gujaf-258	363	4	analysis	analysis	NOUN
gujaf-258	363	5	&	&	CCONJ
gujaf-258	363	6	prediction	prediction	NOUN
gujaf-258	363	7	of	of	ADP
gujaf-258	363	8	bankruptcya	bankruptcya	NOUN
gujaf-258	363	9	study	study	NOUN
gujaf-258	363	10	of	of	ADP
gujaf-258	363	11	select	select	ADJ
gujaf-258	363	12	telecom	telecom	NOUN
gujaf-258	363	13	companies	company	NOUN
gujaf-258	363	14	.	.	PUNCT
gujaf-258	364	1	journal	journal	NOUN
gujaf-258	364	2	of	of	ADP
gujaf-258	364	3	critical	critical	ADJ
gujaf-258	364	4	reviews	review	NOUN
gujaf-258	364	5	,	,	PUNCT
gujaf-258	364	6	7(3	7(3	NUM
gujaf-258	364	7	)	)	PUNCT
gujaf-258	364	8	,	,	PUNCT
gujaf-258	364	9	308–316	308–316	NUM
gujaf-258	364	10	.	.	PUNCT
gujaf-258	365	1	kolias	kolias	PROPN
gujaf-258	365	2	,	,	PUNCT
gujaf-258	365	3	g.	g.	PROPN
gujaf-258	365	4	,	,	PUNCT
gujaf-258	365	5	arnis	arnis	PROPN
gujaf-258	365	6	,	,	PUNCT
gujaf-258	365	7	n	n	PROPN
gujaf-258	365	8	&	&	CCONJ
gujaf-258	365	9	kypriotelis	kypriotelis	PROPN
gujaf-258	365	10	,	,	PUNCT
gujaf-258	365	11	e.	e.	PROPN
gujaf-258	365	12	(	(	PUNCT
gujaf-258	365	13	2019	2019	NUM
gujaf-258	365	14	)	)	PUNCT
gujaf-258	365	15	.	.	PUNCT
gujaf-258	366	1	ceo	ceo	NOUN
gujaf-258	366	2	duality	duality	NOUN
gujaf-258	366	3	and	and	CCONJ
gujaf-258	366	4	firm	firm	ADJ
gujaf-258	366	5	distress	distress	NOUN
gujaf-258	366	6	.	.	PUNCT
gujaf-258	367	1	open	open	ADJ
gujaf-258	367	2	journal	journal	PROPN
gujaf-258	367	3	of	of	ADP
gujaf-258	367	4	accounting	accounting	NOUN
gujaf-258	367	5	,	,	PUNCT
gujaf-258	367	6	8	8	NUM
gujaf-258	367	7	,	,	PUNCT
gujaf-258	367	8	19–34	19–34	NUM
gujaf-258	367	9	.	.	PUNCT
gujaf-258	368	1	https://doi.org/https://doi.org/10.4236/ojacct.2019.82002	https://doi.org/https://doi.org/10.4236/ojacct.2019.82002	PROPN
gujaf-258	368	2	lawrence	lawrence	PROPN
gujaf-258	368	3	,	,	PUNCT
gujaf-258	368	4	l.	l.	PROPN
gujaf-258	368	5	kingsley	kingsley	PROPN
gujaf-258	368	6	,	,	PUNCT
gujaf-258	368	7	o	o	PROPN
gujaf-258	368	8	&	&	CCONJ
gujaf-258	368	9	priscilla	priscilla	PROPN
gujaf-258	368	10	,	,	PUNCT
gujaf-258	368	11	i.	i.	PROPN
gujaf-258	368	12	(	(	PUNCT
gujaf-258	368	13	2021	2021	NUM
gujaf-258	368	14	)	)	PUNCT
gujaf-258	368	15	.	.	PUNCT
gujaf-258	369	1	ceo	ceo	NOUN
gujaf-258	369	2	attributes	attribute	NOUN
gujaf-258	369	3	in	in	ADP
gujaf-258	369	4	the	the	DET
gujaf-258	369	5	context	context	NOUN
gujaf-258	369	6	of	of	ADP
gujaf-258	369	7	financial	financial	ADJ
gujaf-258	369	8	distress	distress	NOUN
gujaf-258	369	9	likelihood	likelihood	NOUN
gujaf-258	369	10	.	.	PUNCT
gujaf-258	370	1	american	american	ADJ
gujaf-258	370	2	journal	journal	PROPN
gujaf-258	370	3	of	of	ADP
gujaf-258	370	4	economics	economic	NOUN
gujaf-258	370	5	and	and	CCONJ
gujaf-258	370	6	business	business	NOUN
gujaf-258	370	7	management	management	NOUN
gujaf-258	370	8	,	,	PUNCT
gujaf-258	370	9	4(7	4(7	NUM
gujaf-258	370	10	)	)	PUNCT
gujaf-258	370	11	,	,	PUNCT
gujaf-258	370	12	2576–5973	2576–5973	NUM
gujaf-258	370	13	.	.	PUNCT
gujaf-258	371	1	li	li	PROPN
gujaf-258	371	2	,	,	PUNCT
gujaf-258	371	3	z.	z.	PROPN
gujaf-258	371	4	,	,	PUNCT
gujaf-258	371	5	crook	crook	NOUN
gujaf-258	371	6	,	,	PUNCT
gujaf-258	371	7	j.	j.	PROPN
gujaf-258	371	8	,	,	PUNCT
gujaf-258	371	9	andreeva	andreeva	VERB
gujaf-258	371	10	,	,	PUNCT
gujaf-258	371	11	g	g	PROPN
gujaf-258	371	12	and	and	CCONJ
gujaf-258	371	13	tang	tang	PROPN
gujaf-258	371	14	,	,	PUNCT
gujaf-258	371	15	y.	y.	PROPN
gujaf-258	371	16	(	(	PUNCT
gujaf-258	371	17	2020	2020	NUM
gujaf-258	371	18	)	)	PUNCT
gujaf-258	371	19	.	.	PUNCT
gujaf-258	372	1	predicting	predict	VERB
gujaf-258	372	2	the	the	DET
gujaf-258	372	3	risk	risk	NOUN
gujaf-258	372	4	of	of	ADP
gujaf-258	372	5	financial	financial	ADJ
gujaf-258	372	6	distress	distress	NOUN
gujaf-258	372	7	using	use	VERB
gujaf-258	372	8	corporate	corporate	ADJ
gujaf-258	372	9	governance	governance	NOUN
gujaf-258	372	10	measures	measure	NOUN
gujaf-258	372	11	.	.	PUNCT
gujaf-258	373	1	pacific	pacific	ADJ
gujaf-258	373	2	-	-	PUNCT
gujaf-258	373	3	basin	basin	NOUN
gujaf-258	373	4	finance	finance	NOUN
gujaf-258	373	5	journal	journal	NOUN
gujaf-258	373	6	.	.	PUNCT
gujaf-258	374	1	miglani	miglani	PROPN
gujaf-258	374	2	,	,	PUNCT
gujaf-258	374	3	s	s	PROPN
gujaf-258	374	4	&	&	CCONJ
gujaf-258	374	5	ahmed	ahmed	PROPN
gujaf-258	374	6	,	,	PUNCT
gujaf-258	374	7	k.	k.	PROPN
gujaf-258	374	8	(	(	PUNCT
gujaf-258	374	9	2020	2020	NUM
gujaf-258	374	10	)	)	PUNCT
gujaf-258	374	11	.	.	PUNCT
gujaf-258	375	1	corporate	corporate	ADJ
gujaf-258	375	2	governance	governance	NOUN
gujaf-258	375	3	and	and	CCONJ
gujaf-258	375	4	turnaround	turnaround	NOUN
gujaf-258	375	5	:	:	PUNCT
gujaf-258	375	6	evidence	evidence	NOUN
gujaf-258	375	7	from	from	ADP
gujaf-258	375	8	australia	australia	PROPN
gujaf-258	375	9	.	.	PUNCT
gujaf-258	376	1	australian	australian	ADJ
gujaf-258	376	2	journal	journal	NOUN
gujaf-258	376	3	of	of	ADP
gujaf-258	376	4	management	management	NOUN
gujaf-258	376	5	.	.	PUNCT
gujaf-258	377	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-258	377	2	:	:	PUNCT
gujaf-258	377	3	10.1177/0312896220902225	10.1177/0312896220902225	NUM
gujaf-258	377	4	journals.sagepub.com/home/au	journals.sagepub.com/home/au	PROPN
gujaf-258	377	5	muien	muien	PROPN
gujaf-258	377	6	,	,	PUNCT
gujaf-258	377	7	h.	h.	PROPN
gujaf-258	377	8	m.	m.	PROPN
gujaf-258	377	9	,	,	PUNCT
gujaf-258	377	10	nordin	nordin	PROPN
gujaf-258	377	11	,	,	PUNCT
gujaf-258	377	12	s.	s.	PROPN
gujaf-258	377	13	&	&	CCONJ
gujaf-258	377	14	badru	badru	PROPN
gujaf-258	377	15	,	,	PUNCT
gujaf-258	377	16	b.	b.	PROPN
gujaf-258	377	17	o.	o.	PROPN
gujaf-258	377	18	(	(	PUNCT
gujaf-258	377	19	2022	2022	NUM
gujaf-258	377	20	)	)	PUNCT
gujaf-258	377	21	.	.	PUNCT
gujaf-258	378	1	the	the	DET
gujaf-258	378	2	effect	effect	NOUN
gujaf-258	378	3	of	of	ADP
gujaf-258	378	4	ceo	ceo	NOUN
gujaf-258	378	5	reputation	reputation	NOUN
gujaf-258	378	6	on	on	ADP
gujaf-258	378	7	company	company	NOUN
gujaf-258	378	8	financial	financial	ADJ
gujaf-258	378	9	distress	distress	NOUN
gujaf-258	378	10	:	:	PUNCT
gujaf-258	378	11	evidence	evidence	NOUN
gujaf-258	378	12	from	from	ADP
gujaf-258	378	13	pakistan	pakistan	PROPN
gujaf-258	378	14	.	.	PUNCT
gujaf-258	379	1	global	global	ADJ
gujaf-258	379	2	business	business	PROPN
gujaf-258	379	3	management	management	PROPN
gujaf-258	379	4	review	review	PROPN
gujaf-258	379	5	,	,	PUNCT
gujaf-258	379	6	14(1	14(1	NUM
gujaf-258	379	7	)	)	PUNCT
gujaf-258	379	8	,	,	PUNCT
gujaf-258	379	9	38–53	38–53	NUM
gujaf-258	379	10	.	.	PUNCT
gujaf-258	380	1	https://doi.org/https://doi.org/10.32890/gbmr2022.14.1.1	https://doi.org/https://doi.org/10.32890/gbmr2022.14.1.1	PROPN
gujaf-258	380	2	naafs	naafs	PROPN
gujaf-258	380	3	s	s	PROPN
gujaf-258	380	4	,	,	PUNCT
gujaf-258	380	5	c.	c.	PROPN
gujaf-258	380	6	e.	e.	PROPN
gujaf-258	380	7	(	(	PUNCT
gujaf-258	380	8	2019	2019	NUM
gujaf-258	380	9	)	)	PUNCT
gujaf-258	380	10	.	.	PUNCT
gujaf-258	381	1	do	do	AUX
gujaf-258	381	2	ceo	ceo	NOUN
gujaf-258	381	3	characteristics	characteristic	NOUN
gujaf-258	381	4	matter	matter	NOUN
gujaf-258	381	5	?	?	PUNCT
gujaf-258	382	1	evidence	evidence	NOUN
gujaf-258	382	2	from	from	ADP
gujaf-258	382	3	the	the	DET
gujaf-258	382	4	financial	financial	ADJ
gujaf-258	382	5	crisis	crisis	NOUN
gujaf-258	382	6	of	of	ADP
gujaf-258	382	7	2008	2008	NUM
gujaf-258	382	8	–	–	PUNCT
gujaf-258	382	9	2009	2009	NUM
gujaf-258	382	10	.	.	PUNCT
gujaf-258	383	1	eramus	eramus	PROPN
gujaf-258	383	2	university	university	PROPN
gujaf-258	383	3	rotterdam	rotterdam	PROPN
gujaf-258	383	4	.	.	PUNCT
gujaf-258	384	1	ohlson	ohlson	PROPN
gujaf-258	384	2	,	,	PUNCT
gujaf-258	384	3	j.	j.	PROPN
gujaf-258	384	4	a.	a.	PROPN
gujaf-258	384	5	(	(	PUNCT
gujaf-258	384	6	1980a	1980a	NUM
gujaf-258	384	7	)	)	PUNCT
gujaf-258	384	8	.	.	PUNCT
gujaf-258	385	1	financial	financial	ADJ
gujaf-258	385	2	ratios	ratio	NOUN
gujaf-258	385	3	and	and	CCONJ
gujaf-258	385	4	the	the	DET
gujaf-258	385	5	probabilistic	probabilistic	ADJ
gujaf-258	385	6	prediction	prediction	NOUN
gujaf-258	385	7	of	of	ADP
gujaf-258	385	8	bankruptcy	bankruptcy	NOUN
gujaf-258	385	9	.	.	PUNCT
gujaf-258	386	1	journal	journal	PROPN
gujaf-258	386	2	of	of	ADP
gujaf-258	386	3	accounting	accounting	NOUN
gujaf-258	386	4	research	research	NOUN
gujaf-258	386	5	,	,	PUNCT
gujaf-258	386	6	18(1	18(1	NUM
gujaf-258	386	7	)	)	PUNCT
gujaf-258	386	8	,	,	PUNCT
gujaf-258	386	9	109–131	109–131	NUM
gujaf-258	386	10	.	.	PUNCT
gujaf-258	387	1	ohlson	ohlson	PROPN
gujaf-258	387	2	,	,	PUNCT
gujaf-258	387	3	j.	j.	PROPN
gujaf-258	387	4	a.	a.	PROPN
gujaf-258	387	5	(	(	PUNCT
gujaf-258	387	6	1980b	1980b	NUM
gujaf-258	387	7	)	)	PUNCT
gujaf-258	387	8	.	.	PUNCT
gujaf-258	388	1	financial	financial	ADJ
gujaf-258	388	2	ratios	ratio	NOUN
gujaf-258	388	3	and	and	CCONJ
gujaf-258	388	4	the	the	DET
gujaf-258	388	5	probabilistic	probabilistic	ADJ
gujaf-258	388	6	prediction	prediction	NOUN
gujaf-258	388	7	of	of	ADP
gujaf-258	388	8	bankruptcy	bankruptcy	NOUN
gujaf-258	388	9	.	.	PUNCT
gujaf-258	389	1	journal	journal	PROPN
gujaf-258	389	2	of	of	ADP
gujaf-258	389	3	accounting	accounting	NOUN
gujaf-258	389	4	research	research	NOUN
gujaf-258	389	5	,	,	PUNCT
gujaf-258	389	6	18(1	18(1	NUM
gujaf-258	389	7	)	)	PUNCT
gujaf-258	389	8	,	,	PUNCT
gujaf-258	389	9	109–131	109–131	NUM
gujaf-258	389	10	.	.	PUNCT
gujaf-258	389	11	olasupo	olasupo	PROPN
gujaf-258	389	12	,	,	PUNCT
gujaf-258	389	13	a.	a.	NOUN
gujaf-258	389	14	(	(	PUNCT
gujaf-258	389	15	2018	2018	NUM
gujaf-258	389	16	,	,	PUNCT
gujaf-258	389	17	december	december	PROPN
gujaf-258	389	18	17	17	NUM
gujaf-258	389	19	)	)	PUNCT
gujaf-258	389	20	.	.	PUNCT
gujaf-258	390	1	guardian	guardian	PROPN
gujaf-258	390	2	news	news	PROPN
gujaf-258	390	3	paper	paper	NOUN
gujaf-258	390	4	.	.	PUNCT
gujaf-258	391	1	diamond	diamond	PROPN
gujaf-258	391	2	bank	bank	PROPN
gujaf-258	391	3	acquired	acquire	VERB
gujaf-258	391	4	by	by	ADP
gujaf-258	391	5	access	access	NOUN
gujaf-258	391	6	.	.	PUNCT
gujaf-258	392	1	opler	opler	ADJ
gujaf-258	392	2	,	,	PUNCT
gujaf-258	392	3	t.	t.	PROPN
gujaf-258	392	4	,	,	PUNCT
gujaf-258	392	5	l.	l.	PROPN
gujaf-258	392	6	pinkowitz	pinkowitz	PROPN
gujaf-258	392	7	,	,	PUNCT
gujaf-258	392	8	r.	r.	PROPN
gujaf-258	392	9	s.	s.	PROPN
gujaf-258	392	10	and	and	CCONJ
gujaf-258	392	11	r.	r.	PROPN
gujaf-258	392	12	w.	w.	PROPN
gujaf-258	392	13	(	(	PUNCT
gujaf-258	392	14	1999	1999	NUM
gujaf-258	392	15	)	)	PUNCT
gujaf-258	392	16	.	.	PUNCT
gujaf-258	393	1	the	the	DET
gujaf-258	393	2	determinants	determinant	NOUN
gujaf-258	393	3	and	and	CCONJ
gujaf-258	393	4	implications	implication	NOUN
gujaf-258	393	5	of	of	ADP
gujaf-258	393	6	corporate	corporate	ADJ
gujaf-258	393	7	cash	cash	NOUN
gujaf-258	393	8	holdings	holding	NOUN
gujaf-258	393	9	.	.	PUNCT
gujaf-258	394	1	journal	journal	NOUN
gujaf-258	394	2	of	of	ADP
gujaf-258	394	3	financial	financial	ADJ
gujaf-258	394	4	economics	economic	NOUN
gujaf-258	394	5	,	,	PUNCT
gujaf-258	394	6	52	52	NUM
gujaf-258	394	7	,	,	PUNCT
gujaf-258	394	8	3–46	3–46	PROPN
gujaf-258	394	9	.	.	PUNCT
gujaf-258	395	1	273	273	NUM
gujaf-258	395	2	outecheva	outecheva	ADJ
gujaf-258	395	3	,	,	PUNCT
gujaf-258	395	4	n.	n.	NOUN
gujaf-258	395	5	(	(	PUNCT
gujaf-258	395	6	2007	2007	NUM
gujaf-258	395	7	)	)	PUNCT
gujaf-258	395	8	.	.	PUNCT
gujaf-258	396	1	corporate	corporate	ADJ
gujaf-258	396	2	financial	financial	ADJ
gujaf-258	396	3	distress	distress	NOUN
gujaf-258	396	4	:	:	PUNCT
gujaf-258	396	5	an	an	DET
gujaf-258	396	6	empirical	empirical	ADJ
gujaf-258	396	7	analysis	analysis	NOUN
gujaf-258	396	8	of	of	ADP
gujaf-258	396	9	distress	distress	NOUN
gujaf-258	396	10	risk	risk	NOUN
gujaf-258	396	11	.	.	PUNCT
gujaf-258	397	1	university	university	NOUN
gujaf-258	397	2	of	of	ADP
gujaf-258	397	3	st.gallen	st.gallen	PROPN
gujaf-258	397	4	.	.	PROPN
gujaf-258	397	5	egbo	egbo	ADJ
gujaf-258	397	6	,	,	PUNCT
gujaf-258	397	7	p.	p.	NOUN
gujaf-258	397	8	o.	o.	NOUN
gujaf-258	398	1	(	(	PUNCT
gujaf-258	398	2	2012	2012	NUM
gujaf-258	398	3	)	)	PUNCT
gujaf-258	398	4	.	.	PUNCT
gujaf-258	399	1	universal	universal	ADJ
gujaf-258	399	2	basis	basis	NOUN
gujaf-258	399	3	of	of	ADP
gujaf-258	399	4	bank	bank	PROPN
gujaf-258	399	5	failurethe	failurethe	PRON
gujaf-258	399	6	nigeria	nigeria	PROPN
gujaf-258	399	7	case	case	NOUN
gujaf-258	399	8	.	.	PUNCT
gujaf-258	400	1	developing	develop	VERB
gujaf-258	400	2	country	country	NOUN
gujaf-258	400	3	studies	study	NOUN
gujaf-258	400	4	,	,	PUNCT
gujaf-258	400	5	2(10	2(10	NOUN
gujaf-258	400	6	)	)	PUNCT
gujaf-258	400	7	.	.	PUNCT
gujaf-258	401	1	https://doi.org/issn	https://doi.org/issn	PROPN
gujaf-258	401	2	:	:	PUNCT
gujaf-258	401	3	2225	2225	NUM
gujaf-258	401	4	-	-	SYM
gujaf-258	401	5	0565	0565	NUM
gujaf-258	401	6	(	(	PUNCT
gujaf-258	401	7	online	online	ADJ
gujaf-258	401	8	)	)	PUNCT
gujaf-258	401	9	popoola	popoola	PROPN
gujaf-258	401	10	,	,	PUNCT
gujaf-258	401	11	n.	n.	NOUN
gujaf-258	401	12	(	(	PUNCT
gujaf-258	401	13	2018	2018	NUM
gujaf-258	401	14	,	,	PUNCT
gujaf-258	401	15	september	september	PROPN
gujaf-258	401	16	21	21	NUM
gujaf-258	401	17	)	)	PUNCT
gujaf-258	401	18	.	.	PUNCT
gujaf-258	402	1	punch	punch	VERB
gujaf-258	402	2	.	.	PUNCT
gujaf-258	403	1	cbn	cbn	PROPN
gujaf-258	403	2	revokes	revoke	VERB
gujaf-258	403	3	sky	sky	NOUN
gujaf-258	403	4	bank	bank	PROPN
gujaf-258	403	5	’s	’s	PART
gujaf-258	403	6	license	license	NOUN
gujaf-258	403	7	,	,	PUNCT
gujaf-258	403	8	polaris	polaris	PROPN
gujaf-258	403	9	bank	bank	PROPN
gujaf-258	403	10	takes	take	VERB
gujaf-258	403	11	over	over	ADP
gujaf-258	403	12	.	.	PUNCT
gujaf-258	404	1	rehmana	rehmana	PROPN
gujaf-258	404	2	,	,	PUNCT
gujaf-258	404	3	a.	a.	NOUN
gujaf-258	404	4	,	,	PUNCT
gujaf-258	404	5	junb	junb	NOUN
gujaf-258	404	6	,	,	PUNCT
gujaf-258	404	7	c.	c.	PROPN
gujaf-258	404	8	j.	j.	PROPN
gujaf-258	404	9	,	,	PUNCT
gujaf-258	404	10	rehmanc	rehmanc	PROPN
gujaf-258	404	11	,	,	PUNCT
gujaf-258	404	12	a.	a.	NOUN
gujaf-258	404	13	,	,	PUNCT
gujaf-258	404	14	zeeshand	zeeshand	PROPN
gujaf-258	404	15	,	,	PUNCT
gujaf-258	404	16	m.	m.	NOUN
gujaf-258	404	17	,	,	PUNCT
gujaf-258	404	18	adeele	adeele	PROPN
gujaf-258	404	19	,	,	PUNCT
gujaf-258	404	20	m.	m.	NOUN
gujaf-258	404	21	,	,	PUNCT
gujaf-258	404	22	saleemf	saleemf	PROPN
gujaf-258	404	23	,	,	PUNCT
gujaf-258	404	24	f.	f.	PROPN
gujaf-258	404	25	,	,	PUNCT
gujaf-258	404	26	&	&	CCONJ
gujaf-258	404	27	rehmang	rehmang	PROPN
gujaf-258	404	28	,	,	PUNCT
gujaf-258	404	29	s.	s.	PROPN
gujaf-258	404	30	u.	u.	PROPN
gujaf-258	404	31	(	(	PUNCT
gujaf-258	404	32	2021	2021	NUM
gujaf-258	404	33	)	)	PUNCT
gujaf-258	404	34	.	.	PUNCT
gujaf-258	405	1	unravelling	unravel	VERB
gujaf-258	405	2	the	the	DET
gujaf-258	405	3	nexus	nexus	NOUN
gujaf-258	405	4	between	between	ADP
gujaf-258	405	5	ceo	ceo	NOUN
gujaf-258	405	6	characteristics	characteristic	NOUN
gujaf-258	405	7	and	and	CCONJ
gujaf-258	405	8	financial	financial	ADJ
gujaf-258	405	9	performance	performance	NOUN
gujaf-258	405	10	in	in	ADP
gujaf-258	405	11	pakistani	pakistani	ADJ
gujaf-258	405	12	listed	list	VERB
gujaf-258	405	13	firms	firm	NOUN
gujaf-258	405	14	.	.	PUNCT
gujaf-258	406	1	international	international	ADJ
gujaf-258	406	2	journal	journal	PROPN
gujaf-258	406	3	of	of	ADP
gujaf-258	406	4	innovation	innovation	NOUN
gujaf-258	406	5	,	,	PUNCT
gujaf-258	406	6	creativity	creativity	NOUN
gujaf-258	406	7	and	and	CCONJ
gujaf-258	406	8	change	change	NOUN
gujaf-258	406	9	,	,	PUNCT
gujaf-258	406	10	15(6	15(6	NUM
gujaf-258	406	11	)	)	PUNCT
gujaf-258	406	12	.	.	PUNCT
gujaf-258	407	1	rono	rono	PROPN
gujaf-258	407	2	,	,	PUNCT
gujaf-258	407	3	c.	c.	PROPN
gujaf-258	407	4	j.	j.	PROPN
gujaf-258	407	5	(	(	PUNCT
gujaf-258	407	6	2018	2018	NUM
gujaf-258	407	7	)	)	PUNCT
gujaf-258	407	8	.	.	PUNCT
gujaf-258	408	1	effects	effect	NOUN
gujaf-258	408	2	of	of	ADP
gujaf-258	408	3	chief	chief	ADJ
gujaf-258	408	4	executive	executive	ADJ
gujaf-258	408	5	officer	officer	NOUN
gujaf-258	408	6	attributes	attribute	VERB
gujaf-258	408	7	on	on	ADP
gujaf-258	408	8	financial	financial	ADJ
gujaf-258	408	9	distress	distress	NOUN
gujaf-258	408	10	in	in	ADP
gujaf-258	408	11	commercial	commercial	ADJ
gujaf-258	408	12	banks	bank	NOUN
gujaf-258	408	13	in	in	ADP
gujaf-258	408	14	kenya	kenya	PROPN
gujaf-258	408	15	(	(	PUNCT
gujaf-258	408	16	thesis	thesis	NOUN
gujaf-258	408	17	)	)	PUNCT
gujaf-258	408	18	submitted	submit	VERB
gujaf-258	408	19	to	to	ADP
gujaf-258	408	20	.	.	PUNCT
gujaf-258	409	1	strathmore	strathmore	PROPN
gujaf-258	409	2	university	university	PROPN
gujaf-258	409	3	,	,	PUNCT
gujaf-258	409	4	nairobi	nairobi	PROPN
gujaf-258	409	5	kenya	kenya	PROPN
gujaf-258	409	6	.	.	PUNCT
gujaf-258	410	1	sunday	sunday	PROPN
gujaf-258	410	2	,	,	PUNCT
gujaf-258	410	3	e.	e.	PROPN
gujaf-258	410	4	u.	u.	PROPN
gujaf-258	410	5	e	e	PROPN
gujaf-258	410	6	and	and	CCONJ
gujaf-258	410	7	innocent	innocent	ADJ
gujaf-258	410	8	,	,	PUNCT
gujaf-258	410	9	a.	a.	NOUN
gujaf-258	410	10	i.	i.	NOUN
gujaf-258	410	11	(	(	PUNCT
gujaf-258	410	12	2021	2021	NUM
gujaf-258	410	13	)	)	PUNCT
gujaf-258	410	14	.	.	PUNCT
gujaf-258	411	1	analysis	analysis	NOUN
gujaf-258	411	2	of	of	ADP
gujaf-258	411	3	bank	bank	NOUN
gujaf-258	411	4	distress	distress	NOUN
gujaf-258	411	5	and	and	CCONJ
gujaf-258	411	6	failure	failure	NOUN
gujaf-258	411	7	predictability	predictability	NOUN
gujaf-258	411	8	in	in	ADP
gujaf-258	411	9	nigeria	nigeria	PROPN
gujaf-258	411	10	.	.	PUNCT
gujaf-258	412	1	african	african	ADJ
gujaf-258	412	2	economics	economics	PROPN
gujaf-258	412	3	research	research	PROPN
gujaf-258	412	4	consortium	consortium	PROPN
gujaf-258	412	5	nairobi	nairobi	PROPN
gujaf-258	412	6	.	.	PUNCT
gujaf-258	413	1	research	research	NOUN
gujaf-258	413	2	paper	paper	NOUN
gujaf-258	413	3	,	,	PUNCT
gujaf-258	413	4	456	456	NUM
gujaf-258	413	5	.	.	PUNCT
gujaf-258	414	1	sunusi	sunusi	PROPN
gujaf-258	414	2	,	,	PUNCT
gujaf-258	414	3	l.	l.	PROPN
gujaf-258	414	4	s.	s.	PROPN
gujaf-258	414	5	(	(	PUNCT
gujaf-258	414	6	2010	2010	NUM
gujaf-258	414	7	)	)	PUNCT
gujaf-258	414	8	.	.	PUNCT
gujaf-258	415	1	global	global	ADJ
gujaf-258	415	2	financial	financial	ADJ
gujaf-258	415	3	meltdown	meltdown	NOUN
gujaf-258	415	4	and	and	CCONJ
gujaf-258	415	5	the	the	DET
gujaf-258	415	6	reforms	reform	NOUN
gujaf-258	415	7	in	in	ADP
gujaf-258	415	8	the	the	DET
gujaf-258	415	9	nigerian	nigerian	ADJ
gujaf-258	415	10	banking	banking	NOUN
gujaf-258	415	11	sector	sector	NOUN
gujaf-258	415	12	.	.	PUNCT
gujaf-258	416	1	cbn	cbn	PROPN
gujaf-258	416	2	journal	journal	PROPN
gujaf-258	416	3	of	of	ADP
gujaf-258	416	4	applied	applied	ADJ
gujaf-258	416	5	statistics	statistic	NOUN
gujaf-258	416	6	,	,	PUNCT
gujaf-258	416	7	2(1	2(1	NUM
gujaf-258	416	8	)	)	PUNCT
gujaf-258	416	9	.	.	PUNCT
gujaf-258	417	1	time	time	NOUN
gujaf-258	417	2	,	,	PUNCT
gujaf-258	417	3	p.	p.	NOUN
gujaf-258	417	4	(	(	PUNCT
gujaf-258	417	5	2022	2022	NUM
gujaf-258	417	6	,	,	PUNCT
gujaf-258	417	7	june	june	PROPN
gujaf-258	417	8	2	2	NUM
gujaf-258	417	9	)	)	PUNCT
gujaf-258	417	10	.	.	PUNCT
gujaf-258	418	1	titan	titan	PROPN
gujaf-258	418	2	trust	trust	PROPN
gujaf-258	418	3	bankcomplete	bankcomplete	NOUN
gujaf-258	418	4	take	take	VERB
gujaf-258	418	5	over	over	ADP
gujaf-258	418	6	of	of	ADP
gujaf-258	418	7	union	union	PROPN
gujaf-258	418	8	bank	bank	PROPN
gujaf-258	418	9	.	.	PUNCT
gujaf-258	419	1	vanguard	vanguard	NOUN
gujaf-258	419	2	.	.	PUNCT
gujaf-258	420	1	(	(	PUNCT
gujaf-258	420	2	2009	2009	NUM
gujaf-258	420	3	,	,	PUNCT
gujaf-258	420	4	august	august	PROPN
gujaf-258	420	5	14	14	NUM
gujaf-258	420	6	)	)	PUNCT
gujaf-258	420	7	.	.	PUNCT
gujaf-258	421	1	cbn	cbn	PROPN
gujaf-258	421	2	sacks	sack	VERB
gujaf-258	421	3	bank	bank	PROPN
gujaf-258	421	4	ceo	ceo	PROPN
gujaf-258	421	5	’s	’s	PART
gujaf-258	421	6	appoint	appoint	PROPN
gujaf-258	421	7	acting	acting	PROPN
gujaf-258	421	8	md	md	PROPN
gujaf-258	421	9	/	/	SYM
gujaf-258	421	10	ceo	ceo	PROPN
gujaf-258	421	11	’s	’s	NOUN
gujaf-258	421	12	.	.	PUNCT
gujaf-258	422	1	yao	yao	PROPN
gujaf-258	422	2	,	,	PUNCT
gujaf-258	422	3	s.	s.	PROPN
gujaf-258	422	4	(	(	PUNCT
gujaf-258	422	5	2020	2020	NUM
gujaf-258	422	6	)	)	PUNCT
gujaf-258	422	7	.	.	PUNCT
gujaf-258	423	1	“	"	PUNCT
gujaf-258	423	2	who	who	PRON
gujaf-258	423	3	should	should	AUX
gujaf-258	423	4	be	be	AUX
gujaf-258	423	5	the	the	DET
gujaf-258	423	6	next	next	ADJ
gujaf-258	423	7	ceo	ceo	NOUN
gujaf-258	423	8	?	?	PUNCT
gujaf-258	423	9	”	"	PUNCT
gujaf-258	423	10	desirable	desirable	ADJ
gujaf-258	423	11	successor	successor	NOUN
gujaf-258	423	12	characteristics	characteristic	NOUN
gujaf-258	423	13	in	in	ADP
gujaf-258	423	14	recovery	recovery	NOUN
gujaf-258	423	15	from	from	ADP
gujaf-258	423	16	financial	financial	ADJ
gujaf-258	423	17	distress	distress	NOUN
gujaf-258	423	18	.	.	PUNCT
gujaf-258	424	1	emerging	emerge	VERB
gujaf-258	424	2	markets	market	NOUN
gujaf-258	424	3	finance	finance	NOUN
gujaf-258	424	4	and	and	CCONJ
gujaf-258	424	5	trade	trade	NOUN
gujaf-258	424	6	.	.	PUNCT
gujaf-258	425	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-258	425	2	:	:	PUNCT
gujaf-258	425	3	10.1080/1540496x.2020.1828857	10.1080/1540496x.2020.1828857	PROPN
gujaf-258	425	4	yousaf	yousaf	PROPN
gujaf-258	425	5	,	,	PUNCT
gujaf-258	425	6	u.	u.	PROPN
gujaf-258	425	7	b.	b.	PROPN
gujaf-258	425	8	,	,	PUNCT
gujaf-258	425	9	jebran	jebran	PROPN
gujaf-258	425	10	,	,	PUNCT
gujaf-258	425	11	k	k	PROPN
gujaf-258	425	12	&	&	CCONJ
gujaf-258	425	13	wang	wang	PROPN
gujaf-258	425	14	,	,	PUNCT
gujaf-258	425	15	m.	m.	NOUN
gujaf-258	425	16	(	(	PUNCT
gujaf-258	425	17	2020	2020	NUM
gujaf-258	425	18	)	)	PUNCT
gujaf-258	425	19	.	.	PUNCT
gujaf-258	426	1	can	can	AUX
gujaf-258	426	2	board	board	VERB
gujaf-258	426	3	diversity	diversity	NOUN
gujaf-258	426	4	predict	predict	VERB
gujaf-258	426	5	the	the	DET
gujaf-258	426	6	risk	risk	NOUN
gujaf-258	426	7	of	of	ADP
gujaf-258	426	8	financial	financial	ADJ
gujaf-258	426	9	distress	distress	NOUN
gujaf-258	426	10	.	.	PUNCT
gujaf-258	427	1	corporate	corporate	ADJ
gujaf-258	427	2	governance	governance	NOUN
gujaf-258	427	3	international	international	ADJ
gujaf-258	427	4	journal	journal	NOUN
gujaf-258	427	5	of	of	ADP
gujaf-258	427	6	business	business	NOUN
gujaf-258	427	7	in	in	ADP
gujaf-258	427	8	society	society	NOUN
gujaf-258	427	9	.	.	PUNCT
gujaf-258	428	1	zahra	zahra	PROPN
gujaf-258	428	2	,	,	PUNCT
gujaf-258	428	3	k.	k.	PROPN
gujaf-258	428	4	,	,	PUNCT
gujaf-258	428	5	khan	khan	PROPN
gujaf-258	428	6	,	,	PUNCT
gujaf-258	428	7	j.	j.	PROPN
gujaf-258	428	8	m.	m.	PROPN
gujaf-258	428	9	,	,	PUNCT
gujaf-258	428	10	&	&	CCONJ
gujaf-258	428	11	warraich	warraich	PROPN
gujaf-258	428	12	,	,	PUNCT
gujaf-258	428	13	a.	a.	NOUN
gujaf-258	428	14	m.	m.	NOUN
gujaf-258	428	15	(	(	PUNCT
gujaf-258	428	16	2018	2018	NUM
gujaf-258	428	17	)	)	PUNCT
gujaf-258	428	18	.	.	PUNCT
gujaf-258	429	1	ceo	ceo	NOUN
gujaf-258	429	2	characteristics	characteristic	NOUN
gujaf-258	429	3	and	and	CCONJ
gujaf-258	429	4	the	the	DET
gujaf-258	429	5	probability	probability	NOUN
gujaf-258	429	6	of	of	ADP
gujaf-258	429	7	financial	financial	ADJ
gujaf-258	429	8	distress	distress	NOUN
gujaf-258	429	9	:	:	PUNCT
gujaf-258	429	10	evidence	evidence	NOUN
gujaf-258	429	11	from	from	ADP
gujaf-258	429	12	pakistan	pakistan	PROPN
gujaf-258	429	13	.	.	PUNCT
gujaf-258	430	1	numl	numl	PROPN
gujaf-258	430	2	international	international	ADJ
gujaf-258	430	3	journal	journal	PROPN
gujaf-258	430	4	of	of	ADP
gujaf-258	430	5	business	business	PROPN
gujaf-258	430	6	&	&	CCONJ
gujaf-258	430	7	management	management	PROPN
gujaf-258	430	8	,	,	PUNCT
gujaf-258	430	9	13(2	13(2	PROPN
gujaf-258	430	10	)	)	PUNCT
gujaf-258	430	11	,	,	PUNCT
gujaf-258	430	12	2410–5392	2410–5392	NUM
gujaf-258	430	13	.	.	PUNCT