id	sid	tid	token	lemma	pos
gujaf-278	1	1	gusau	gusau	PROPN
gujaf-278	1	2	journal	journal	NOUN
gujaf-278	1	3	of	of	ADP
gujaf-278	1	4	accounting	accounting	NOUN
gujaf-278	1	5	and	and	CCONJ
gujaf-278	1	6	finance	finance	NOUN
gujaf-278	1	7	(	(	PUNCT
gujaf-278	1	8	gujaf	gujaf	NOUN
gujaf-278	1	9	)	)	PUNCT
gujaf-278	1	10	vol	vol	NOUN
gujaf-278	1	11	.	.	NOUN
gujaf-278	2	1	5	5	NUM
gujaf-278	2	2	issue	issue	NOUN
gujaf-278	2	3	1	1	NUM
gujaf-278	2	4	,	,	PUNCT
gujaf-278	2	5	april	april	PROPN
gujaf-278	2	6	,	,	PUNCT
gujaf-278	2	7	2024	2024	NUM
gujaf-278	2	8	issn	issn	X
gujaf-278	2	9	:	:	PUNCT
gujaf-278	2	10	2756	2756	NUM
gujaf-278	2	11	-	-	PUNCT
gujaf-278	2	12	665x	665x	NOUN
gujaf-278	2	13	a	a	DET
gujaf-278	2	14	publication	publication	NOUN
gujaf-278	2	15	of	of	ADP
gujaf-278	2	16	department	department	NOUN
gujaf-278	2	17	of	of	ADP
gujaf-278	2	18	accounting	accounting	NOUN
gujaf-278	2	19	and	and	CCONJ
gujaf-278	2	20	finance	finance	NOUN
gujaf-278	2	21	,	,	PUNCT
gujaf-278	2	22	faculty	faculty	NOUN
gujaf-278	2	23	of	of	ADP
gujaf-278	2	24	management	management	NOUN
gujaf-278	2	25	and	and	CCONJ
gujaf-278	2	26	social	social	ADJ
gujaf-278	2	27	sciences	science	NOUN
gujaf-278	2	28	,	,	PUNCT
gujaf-278	2	29	federal	federal	ADJ
gujaf-278	2	30	university	university	NOUN
gujaf-278	2	31	gusau	gusau	NOUN
gujaf-278	2	32	,	,	PUNCT
gujaf-278	2	33	zamfara	zamfara	PROPN
gujaf-278	2	34	state	state	PROPN
gujaf-278	2	35	-nigeria	-nigeria	PROPN
gujaf-278	2	36	gusau	gusau	ADJ
gujaf-278	2	37	journal	journal	NOUN
gujaf-278	2	38	of	of	ADP
gujaf-278	2	39	accounting	accounting	NOUN
gujaf-278	2	40	and	and	CCONJ
gujaf-278	2	41	finance	finance	NOUN
gujaf-278	2	42	,	,	PUNCT
gujaf-278	2	43	vol	vol	NOUN
gujaf-278	2	44	.	.	PROPN
gujaf-278	2	45	5	5	NUM
gujaf-278	2	46	,	,	PUNCT
gujaf-278	2	47	issue	issue	NOUN
gujaf-278	2	48	1	1	NUM
gujaf-278	2	49	,	,	PUNCT
gujaf-278	2	50	april	april	PROPN
gujaf-278	2	51	,	,	PUNCT
gujaf-278	2	52	2024	2024	NUM
gujaf-278	2	53	ii	ii	NUM
gujaf-278	2	54	©	©	PROPN
gujaf-278	2	55	department	department	PROPN
gujaf-278	2	56	of	of	ADP
gujaf-278	2	57	accounting	accounting	NOUN
gujaf-278	2	58	and	and	CCONJ
gujaf-278	2	59	finance	finance	NOUN
gujaf-278	2	60	vol	vol	NOUN
gujaf-278	2	61	.	.	PUNCT
gujaf-278	2	62	5	5	NUM
gujaf-278	2	63	issue	issue	NOUN
gujaf-278	2	64	1	1	NUM
gujaf-278	2	65	april	april	PROPN
gujaf-278	2	66	,	,	PUNCT
gujaf-278	2	67	2024	2024	NUM
gujaf-278	2	68	issn	issn	X
gujaf-278	2	69	:	:	PUNCT
gujaf-278	2	70	2756	2756	NUM
gujaf-278	2	71	-	-	PUNCT
gujaf-278	2	72	665x	665x	NOUN
gujaf-278	2	73	a	a	DET
gujaf-278	2	74	publication	publication	NOUN
gujaf-278	2	75	of	of	ADP
gujaf-278	2	76	department	department	NOUN
gujaf-278	2	77	of	of	ADP
gujaf-278	2	78	accounting	accounting	NOUN
gujaf-278	2	79	and	and	CCONJ
gujaf-278	2	80	finance	finance	NOUN
gujaf-278	2	81	,	,	PUNCT
gujaf-278	2	82	faculty	faculty	NOUN
gujaf-278	2	83	of	of	ADP
gujaf-278	2	84	management	management	NOUN
gujaf-278	2	85	and	and	CCONJ
gujaf-278	2	86	social	social	ADJ
gujaf-278	2	87	sciences	science	NOUN
gujaf-278	2	88	,	,	PUNCT
gujaf-278	2	89	federal	federal	ADJ
gujaf-278	2	90	university	university	NOUN
gujaf-278	2	91	gusau	gusau	NOUN
gujaf-278	2	92	,	,	PUNCT
gujaf-278	2	93	zamfara	zamfara	PROPN
gujaf-278	2	94	state	state	NOUN
gujaf-278	2	95	-nigeria	-nigeria	PROPN
gujaf-278	2	96	all	all	DET
gujaf-278	2	97	rights	right	NOUN
gujaf-278	2	98	reserved	reserve	VERB
gujaf-278	2	99	except	except	SCONJ
gujaf-278	2	100	for	for	ADP
gujaf-278	2	101	academic	academic	ADJ
gujaf-278	2	102	purposes	purpose	NOUN
gujaf-278	2	103	no	no	DET
gujaf-278	2	104	part	part	NOUN
gujaf-278	2	105	or	or	CCONJ
gujaf-278	2	106	whole	whole	NOUN
gujaf-278	2	107	of	of	ADP
gujaf-278	2	108	this	this	DET
gujaf-278	2	109	publication	publication	NOUN
gujaf-278	2	110	is	be	AUX
gujaf-278	2	111	allowed	allow	VERB
gujaf-278	2	112	to	to	PART
gujaf-278	2	113	be	be	AUX
gujaf-278	2	114	reproduced	reproduce	VERB
gujaf-278	2	115	,	,	PUNCT
gujaf-278	2	116	stored	store	VERB
gujaf-278	2	117	in	in	ADP
gujaf-278	2	118	a	a	DET
gujaf-278	2	119	retrieval	retrieval	NOUN
gujaf-278	2	120	system	system	NOUN
gujaf-278	2	121	or	or	CCONJ
gujaf-278	2	122	transmitted	transmit	VERB
gujaf-278	2	123	in	in	ADP
gujaf-278	2	124	any	any	DET
gujaf-278	2	125	form	form	NOUN
gujaf-278	2	126	or	or	CCONJ
gujaf-278	2	127	by	by	ADP
gujaf-278	2	128	any	any	DET
gujaf-278	2	129	means	mean	NOUN
gujaf-278	2	130	be	be	AUX
gujaf-278	2	131	it	it	PRON
gujaf-278	2	132	mechanical	mechanical	ADJ
gujaf-278	2	133	,	,	PUNCT
gujaf-278	2	134	electrical	electrical	ADJ
gujaf-278	2	135	,	,	PUNCT
gujaf-278	2	136	photocopying	photocopying	NOUN
gujaf-278	2	137	,	,	PUNCT
gujaf-278	2	138	recording	recording	NOUN
gujaf-278	2	139	or	or	CCONJ
gujaf-278	2	140	otherwise	otherwise	ADV
gujaf-278	2	141	,	,	PUNCT
gujaf-278	2	142	without	without	ADP
gujaf-278	2	143	prior	prior	ADJ
gujaf-278	2	144	permission	permission	NOUN
gujaf-278	2	145	of	of	ADP
gujaf-278	2	146	the	the	DET
gujaf-278	2	147	copyright	copyright	NOUN
gujaf-278	2	148	owner	owner	NOUN
gujaf-278	2	149	.	.	PUNCT
gujaf-278	3	1	published	publish	VERB
gujaf-278	3	2	and	and	CCONJ
gujaf-278	3	3	printed	print	VERB
gujaf-278	3	4	by	by	ADP
gujaf-278	3	5	ahmadu	ahmadu	PROPN
gujaf-278	3	6	bello	bello	PROPN
gujaf-278	3	7	university	university	NOUN
gujaf-278	3	8	press	press	NOUN
gujaf-278	3	9	limited	limit	VERB
gujaf-278	3	10	,	,	PUNCT
gujaf-278	3	11	zaria	zaria	PROPN
gujaf-278	3	12	,	,	PUNCT
gujaf-278	3	13	kaduna	kaduna	PROPN
gujaf-278	3	14	state	state	PROPN
gujaf-278	3	15	,	,	PUNCT
gujaf-278	3	16	nigeria	nigeria	PROPN
gujaf-278	3	17	.	.	PUNCT
gujaf-278	4	1	tel	tel	ADP
gujaf-278	4	2	:	:	PUNCT
gujaf-278	4	3	08065949711	08065949711	NUM
gujaf-278	4	4	e	e	NOUN
gujaf-278	4	5	-	-	NOUN
gujaf-278	4	6	mail	mail	NOUN
gujaf-278	4	7	:	:	PUNCT
gujaf-278	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-278	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-278	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-278	5	1	website	website	NOUN
gujaf-278	5	2	:	:	PUNCT
gujaf-278	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-278	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-278	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-278	5	6	gusau	gusau	ADJ
gujaf-278	5	7	journal	journal	NOUN
gujaf-278	5	8	of	of	ADP
gujaf-278	5	9	accounting	accounting	NOUN
gujaf-278	5	10	and	and	CCONJ
gujaf-278	5	11	finance	finance	NOUN
gujaf-278	5	12	,	,	PUNCT
gujaf-278	5	13	vol	vol	NOUN
gujaf-278	5	14	.	.	PROPN
gujaf-278	5	15	5	5	NUM
gujaf-278	5	16	,	,	PUNCT
gujaf-278	5	17	issue	issue	NOUN
gujaf-278	5	18	1	1	NUM
gujaf-278	5	19	,	,	PUNCT
gujaf-278	5	20	april	april	PROPN
gujaf-278	5	21	,	,	PUNCT
gujaf-278	5	22	2024	2024	NUM
gujaf-278	5	23	iii	iii	NUM
gujaf-278	5	24	editorial	editorial	PROPN
gujaf-278	5	25	board	board	NOUN
gujaf-278	5	26	editor	editor	NOUN
gujaf-278	5	27	-	-	PUNCT
gujaf-278	5	28	in	in	ADP
gujaf-278	5	29	-	-	PUNCT
gujaf-278	5	30	chief	chief	NOUN
gujaf-278	5	31	:	:	PUNCT
gujaf-278	6	1	prof	prof	PROPN
gujaf-278	6	2	.	.	PUNCT
gujaf-278	6	3	shehu	shehu	PROPN
gujaf-278	6	4	usman	usman	PROPN
gujaf-278	6	5	hassan	hassan	PROPN
gujaf-278	6	6	department	department	PROPN
gujaf-278	6	7	of	of	ADP
gujaf-278	6	8	accounting	accounting	PROPN
gujaf-278	6	9	,	,	PUNCT
gujaf-278	6	10	federal	federal	ADJ
gujaf-278	6	11	university	university	PROPN
gujaf-278	6	12	of	of	ADP
gujaf-278	6	13	kashere	kashere	PROPN
gujaf-278	6	14	,	,	PUNCT
gujaf-278	6	15	gombe	gombe	ADJ
gujaf-278	6	16	state	state	NOUN
gujaf-278	6	17	.	.	PUNCT
gujaf-278	7	1	associate	associate	NOUN
gujaf-278	7	2	editor	editor	NOUN
gujaf-278	7	3	:	:	PUNCT
gujaf-278	7	4	dr	dr	PROPN
gujaf-278	7	5	.	.	PROPN
gujaf-278	7	6	muhammad	muhammad	PROPN
gujaf-278	7	7	mustapha	mustapha	PROPN
gujaf-278	7	8	bagudo	bagudo	PROPN
gujaf-278	7	9	department	department	PROPN
gujaf-278	7	10	of	of	ADP
gujaf-278	7	11	accounting	accounting	PROPN
gujaf-278	7	12	,	,	PUNCT
gujaf-278	7	13	ahmadu	ahmadu	PROPN
gujaf-278	7	14	bello	bello	PROPN
gujaf-278	7	15	university	university	PROPN
gujaf-278	7	16	zaria	zaria	PROPN
gujaf-278	7	17	,	,	PUNCT
gujaf-278	7	18	kaduna	kaduna	PROPN
gujaf-278	7	19	state	state	PROPN
gujaf-278	7	20	.	.	PUNCT
gujaf-278	8	1	managing	manage	VERB
gujaf-278	8	2	editor	editor	NOUN
gujaf-278	8	3	:	:	PUNCT
gujaf-278	8	4	umar	umar	PROPN
gujaf-278	8	5	farouk	farouk	PROPN
gujaf-278	8	6	abdulkarim	abdulkarim	PROPN
gujaf-278	8	7	department	department	PROPN
gujaf-278	8	8	of	of	ADP
gujaf-278	8	9	accounting	accounting	NOUN
gujaf-278	8	10	and	and	CCONJ
gujaf-278	8	11	finance	finance	NOUN
gujaf-278	8	12	,	,	PUNCT
gujaf-278	8	13	federal	federal	ADJ
gujaf-278	8	14	university	university	NOUN
gujaf-278	8	15	gusau	gusau	PROPN
gujaf-278	8	16	,	,	PUNCT
gujaf-278	8	17	zamfara	zamfara	PROPN
gujaf-278	8	18	state	state	PROPN
gujaf-278	8	19	.	.	PUNCT
gujaf-278	9	1	editorial	editorial	PROPN
gujaf-278	9	2	board	board	NOUN
gujaf-278	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-278	9	4	modu	modu	PROPN
gujaf-278	9	5	kumshe	kumshe	PROPN
gujaf-278	9	6	department	department	PROPN
gujaf-278	9	7	of	of	ADP
gujaf-278	9	8	accounting	accounting	PROPN
gujaf-278	9	9	,	,	PUNCT
gujaf-278	9	10	university	university	NOUN
gujaf-278	9	11	of	of	ADP
gujaf-278	9	12	maiduguri	maiduguri	PROPN
gujaf-278	9	13	,	,	PUNCT
gujaf-278	9	14	borno	borno	PROPN
gujaf-278	9	15	state	state	PROPN
gujaf-278	9	16	.	.	PUNCT
gujaf-278	10	1	prof	prof	PROPN
gujaf-278	10	2	ugochukwu	ugochukwu	PROPN
gujaf-278	10	3	c.	c.	PROPN
gujaf-278	10	4	nzewi	nzewi	VERB
gujaf-278	10	5	department	department	PROPN
gujaf-278	10	6	of	of	ADP
gujaf-278	10	7	accounting	accounting	PROPN
gujaf-278	10	8	,	,	PUNCT
gujaf-278	10	9	paul	paul	PROPN
gujaf-278	10	10	university	university	PROPN
gujaf-278	10	11	awka	awka	NOUN
gujaf-278	10	12	,	,	PUNCT
gujaf-278	10	13	anambra	anambra	PROPN
gujaf-278	10	14	state	state	PROPN
gujaf-278	10	15	.	.	PUNCT
gujaf-278	11	1	prof	prof	PROPN
gujaf-278	11	2	kabir	kabir	PROPN
gujaf-278	11	3	tahir	tahir	PROPN
gujaf-278	11	4	hamid	hamid	PROPN
gujaf-278	11	5	department	department	PROPN
gujaf-278	11	6	of	of	ADP
gujaf-278	11	7	accounting	accounting	PROPN
gujaf-278	11	8	,	,	PUNCT
gujaf-278	11	9	bayero	bayero	PROPN
gujaf-278	11	10	university	university	PROPN
gujaf-278	11	11	,	,	PUNCT
gujaf-278	11	12	kano	kano	PROPN
gujaf-278	11	13	,	,	PUNCT
gujaf-278	11	14	kano	kano	PROPN
gujaf-278	11	15	state	state	PROPN
gujaf-278	11	16	.	.	PUNCT
gujaf-278	12	1	prof	prof	PROPN
gujaf-278	12	2	.	.	PUNCT
gujaf-278	13	1	ekoja	ekoja	PROPN
gujaf-278	13	2	b.	b.	PROPN
gujaf-278	13	3	ekoja	ekoja	PROPN
gujaf-278	13	4	department	department	PROPN
gujaf-278	13	5	of	of	ADP
gujaf-278	13	6	accounting	accounting	PROPN
gujaf-278	13	7	,	,	PUNCT
gujaf-278	13	8	university	university	PROPN
gujaf-278	13	9	of	of	ADP
gujaf-278	13	10	jos	jos	PROPN
gujaf-278	13	11	.	.	PROPN
gujaf-278	13	12	prof	prof	PROPN
gujaf-278	13	13	.	.	PUNCT
gujaf-278	14	1	clifford	clifford	PROPN
gujaf-278	14	2	ofurum	ofurum	PROPN
gujaf-278	14	3	department	department	PROPN
gujaf-278	14	4	of	of	ADP
gujaf-278	14	5	accounting	accounting	PROPN
gujaf-278	14	6	,	,	PUNCT
gujaf-278	14	7	university	university	NOUN
gujaf-278	14	8	of	of	ADP
gujaf-278	14	9	portharcourt	portharcourt	PROPN
gujaf-278	14	10	,	,	PUNCT
gujaf-278	14	11	rivers	river	NOUN
gujaf-278	14	12	state	state	PROPN
gujaf-278	14	13	.	.	PUNCT
gujaf-278	15	1	prof	prof	PROPN
gujaf-278	15	2	.	.	PUNCT
gujaf-278	16	1	ahmad	ahmad	PROPN
gujaf-278	16	2	bello	bello	PROPN
gujaf-278	16	3	dogarawa	dogarawa	PROPN
gujaf-278	16	4	department	department	PROPN
gujaf-278	16	5	of	of	ADP
gujaf-278	16	6	accounting	accounting	NOUN
gujaf-278	16	7	,	,	PUNCT
gujaf-278	16	8	ahmadu	ahmadu	PROPN
gujaf-278	16	9	bello	bello	PROPN
gujaf-278	16	10	university	university	PROPN
gujaf-278	16	11	zaria	zaria	PROPN
gujaf-278	16	12	.	.	PUNCT
gujaf-278	17	1	prof	prof	PROPN
gujaf-278	17	2	.	.	PUNCT
gujaf-278	18	1	yusuf	yusuf	PROPN
gujaf-278	18	2	.	.	PUNCT
gujaf-278	19	1	b.	b.	PROPN
gujaf-278	19	2	rahman	rahman	PROPN
gujaf-278	19	3	department	department	PROPN
gujaf-278	19	4	of	of	ADP
gujaf-278	19	5	accounting	accounting	PROPN
gujaf-278	19	6	,	,	PUNCT
gujaf-278	19	7	lagos	lagos	NOUN
gujaf-278	19	8	state	state	PROPN
gujaf-278	19	9	university	university	PROPN
gujaf-278	19	10	,	,	PUNCT
gujaf-278	19	11	lagos	lagos	NOUN
gujaf-278	19	12	state	state	NOUN
gujaf-278	19	13	.	.	PUNCT
gujaf-278	20	1	gusau	gusau	PROPN
gujaf-278	20	2	journal	journal	PROPN
gujaf-278	20	3	of	of	ADP
gujaf-278	20	4	accounting	accounting	NOUN
gujaf-278	20	5	and	and	CCONJ
gujaf-278	20	6	finance	finance	NOUN
gujaf-278	20	7	,	,	PUNCT
gujaf-278	20	8	vol	vol	NOUN
gujaf-278	20	9	.	.	PROPN
gujaf-278	20	10	5	5	NUM
gujaf-278	20	11	,	,	PUNCT
gujaf-278	20	12	issue	issue	NOUN
gujaf-278	20	13	1	1	NUM
gujaf-278	20	14	,	,	PUNCT
gujaf-278	20	15	april	april	PROPN
gujaf-278	20	16	,	,	PUNCT
gujaf-278	20	17	2024	2024	NUM
gujaf-278	20	18	iv	iv	NUM
gujaf-278	20	19	prof	prof	NOUN
gujaf-278	20	20	.	.	PUNCT
gujaf-278	21	1	suleiman	suleiman	PROPN
gujaf-278	21	2	a.	a.	PROPN
gujaf-278	21	3	s.	s.	PROPN
gujaf-278	21	4	aruwa	aruwa	PROPN
gujaf-278	21	5	department	department	PROPN
gujaf-278	21	6	of	of	ADP
gujaf-278	21	7	accounting	accounting	PROPN
gujaf-278	21	8	,	,	PUNCT
gujaf-278	21	9	nasarawa	nasarawa	PROPN
gujaf-278	21	10	state	state	PROPN
gujaf-278	21	11	university	university	PROPN
gujaf-278	21	12	,	,	PUNCT
gujaf-278	21	13	keffi	keffi	PROPN
gujaf-278	21	14	,	,	PUNCT
gujaf-278	21	15	nasarawa	nasarawa	PROPN
gujaf-278	21	16	state	state	PROPN
gujaf-278	21	17	.	.	PUNCT
gujaf-278	22	1	prof	prof	PROPN
gujaf-278	22	2	.	.	PUNCT
gujaf-278	23	1	muhammad	muhammad	PROPN
gujaf-278	23	2	junaidu	junaidu	PROPN
gujaf-278	23	3	kurawa	kurawa	PROPN
gujaf-278	23	4	department	department	PROPN
gujaf-278	23	5	of	of	ADP
gujaf-278	23	6	accounting	accounting	PROPN
gujaf-278	23	7	,	,	PUNCT
gujaf-278	23	8	bayero	bayero	PROPN
gujaf-278	23	9	university	university	PROPN
gujaf-278	23	10	kano	kano	PROPN
gujaf-278	23	11	,	,	PUNCT
gujaf-278	23	12	kano	kano	PROPN
gujaf-278	23	13	state	state	PROPN
gujaf-278	23	14	.	.	PUNCT
gujaf-278	24	1	prof	prof	PROPN
gujaf-278	24	2	.	.	PUNCT
gujaf-278	25	1	muhammad	muhammad	PROPN
gujaf-278	25	2	habibu	habibu	ADJ
gujaf-278	25	3	sabari	sabari	PROPN
gujaf-278	25	4	department	department	PROPN
gujaf-278	25	5	of	of	ADP
gujaf-278	25	6	accounting	accounting	NOUN
gujaf-278	25	7	,	,	PUNCT
gujaf-278	25	8	ahmadu	ahmadu	PROPN
gujaf-278	25	9	bello	bello	PROPN
gujaf-278	25	10	university	university	PROPN
gujaf-278	25	11	,	,	PUNCT
gujaf-278	25	12	zaria	zaria	PROPN
gujaf-278	25	13	.	.	PUNCT
gujaf-278	25	14	prof	prof	PROPN
gujaf-278	25	15	.	.	PUNCT
gujaf-278	26	1	okpanachi	okpanachi	PROPN
gujaf-278	26	2	joshua	joshua	PROPN
gujaf-278	26	3	department	department	PROPN
gujaf-278	26	4	of	of	ADP
gujaf-278	26	5	accounting	accounting	NOUN
gujaf-278	26	6	and	and	CCONJ
gujaf-278	26	7	management	management	NOUN
gujaf-278	26	8	,	,	PUNCT
gujaf-278	26	9	nigerian	nigerian	ADJ
gujaf-278	26	10	defence	defence	PROPN
gujaf-278	26	11	academy	academy	PROPN
gujaf-278	26	12	,	,	PUNCT
gujaf-278	26	13	kaduna	kaduna	PROPN
gujaf-278	26	14	.	.	PROPN
gujaf-278	26	15	prof	prof	PROPN
gujaf-278	26	16	.	.	PUNCT
gujaf-278	27	1	hassan	hassan	PROPN
gujaf-278	27	2	ibrahim	ibrahim	PROPN
gujaf-278	27	3	department	department	PROPN
gujaf-278	27	4	of	of	ADP
gujaf-278	27	5	accounting	accounting	PROPN
gujaf-278	27	6	,	,	PUNCT
gujaf-278	27	7	ibb	ibb	NOUN
gujaf-278	27	8	university	university	NOUN
gujaf-278	27	9	,	,	PUNCT
gujaf-278	27	10	lapai	lapai	NOUN
gujaf-278	27	11	,	,	PUNCT
gujaf-278	27	12	niger	niger	NOUN
gujaf-278	27	13	state	state	NOUN
gujaf-278	27	14	.	.	PUNCT
gujaf-278	28	1	prof	prof	PROPN
gujaf-278	28	2	.	.	PUNCT
gujaf-278	29	1	ifeoma	ifeoma	PROPN
gujaf-278	29	2	mary	mary	PROPN
gujaf-278	29	3	okwo	okwo	PROPN
gujaf-278	29	4	department	department	PROPN
gujaf-278	29	5	of	of	ADP
gujaf-278	29	6	accounting	accounting	PROPN
gujaf-278	29	7	,	,	PUNCT
gujaf-278	29	8	enugu	enugu	PROPN
gujaf-278	29	9	state	state	PROPN
gujaf-278	29	10	university	university	PROPN
gujaf-278	29	11	of	of	ADP
gujaf-278	29	12	science	science	NOUN
gujaf-278	29	13	and	and	CCONJ
gujaf-278	29	14	technology	technology	NOUN
gujaf-278	29	15	,	,	PUNCT
gujaf-278	29	16	enugu	enugu	PROPN
gujaf-278	29	17	state	state	PROPN
gujaf-278	29	18	.	.	PUNCT
gujaf-278	30	1	prof	prof	PROPN
gujaf-278	30	2	.	.	PROPN
gujaf-278	31	1	aminu	aminu	PROPN
gujaf-278	31	2	isah	isah	PROPN
gujaf-278	31	3	department	department	PROPN
gujaf-278	31	4	of	of	ADP
gujaf-278	31	5	accounting	accounting	PROPN
gujaf-278	31	6	,	,	PUNCT
gujaf-278	31	7	bayero	bayero	PROPN
gujaf-278	31	8	university	university	PROPN
gujaf-278	31	9	,	,	PUNCT
gujaf-278	31	10	kano	kano	PROPN
gujaf-278	31	11	,	,	PUNCT
gujaf-278	31	12	kano	kano	PROPN
gujaf-278	31	13	state	state	PROPN
gujaf-278	31	14	.	.	PUNCT
gujaf-278	32	1	prof	prof	PROPN
gujaf-278	32	2	.	.	PUNCT
gujaf-278	33	1	ahmadu	ahmadu	PROPN
gujaf-278	33	2	bello	bello	PROPN
gujaf-278	33	3	department	department	PROPN
gujaf-278	33	4	of	of	ADP
gujaf-278	33	5	accounting	accounting	NOUN
gujaf-278	33	6	,	,	PUNCT
gujaf-278	33	7	ahmadu	ahmadu	PROPN
gujaf-278	33	8	bello	bello	PROPN
gujaf-278	33	9	university	university	PROPN
gujaf-278	33	10	,	,	PUNCT
gujaf-278	33	11	zaria	zaria	PROPN
gujaf-278	33	12	.	.	PUNCT
gujaf-278	34	1	prof	prof	PROPN
gujaf-278	34	2	.	.	PUNCT
gujaf-278	35	1	musa	musa	PROPN
gujaf-278	35	2	yelwa	yelwa	PROPN
gujaf-278	35	3	abubakar	abubakar	PROPN
gujaf-278	35	4	department	department	PROPN
gujaf-278	35	5	of	of	ADP
gujaf-278	35	6	accounting	accounting	PROPN
gujaf-278	35	7	,	,	PUNCT
gujaf-278	35	8	usmanu	usmanu	PROPN
gujaf-278	35	9	danfodiyo	danfodiyo	PROPN
gujaf-278	35	10	university	university	PROPN
gujaf-278	35	11	,	,	PUNCT
gujaf-278	35	12	sokoto	sokoto	PROPN
gujaf-278	35	13	state	state	PROPN
gujaf-278	35	14	.	.	PUNCT
gujaf-278	36	1	prof	prof	PROPN
gujaf-278	36	2	.	.	PUNCT
gujaf-278	37	1	salisu	salisu	PROPN
gujaf-278	37	2	abubakar	abubakar	PROPN
gujaf-278	37	3	department	department	PROPN
gujaf-278	37	4	of	of	ADP
gujaf-278	37	5	accounting	accounting	NOUN
gujaf-278	37	6	,	,	PUNCT
gujaf-278	37	7	ahmadu	ahmadu	PROPN
gujaf-278	37	8	bello	bello	PROPN
gujaf-278	37	9	university	university	PROPN
gujaf-278	37	10	zaria	zaria	PROPN
gujaf-278	37	11	,	,	PUNCT
gujaf-278	37	12	kaduna	kaduna	PROPN
gujaf-278	37	13	state	state	PROPN
gujaf-278	37	14	.	.	PUNCT
gujaf-278	38	1	prof	prof	PROPN
gujaf-278	38	2	.	.	PUNCT
gujaf-278	39	1	sunusi	sunusi	PROPN
gujaf-278	39	2	sa'ad	sa'ad	PROPN
gujaf-278	39	3	ahmad	ahmad	PROPN
gujaf-278	39	4	department	department	PROPN
gujaf-278	39	5	of	of	ADP
gujaf-278	39	6	accounting	accounting	PROPN
gujaf-278	39	7	,	,	PUNCT
gujaf-278	39	8	federal	federal	ADJ
gujaf-278	39	9	university	university	NOUN
gujaf-278	39	10	dutse	dutse	NOUN
gujaf-278	39	11	,	,	PUNCT
gujaf-278	39	12	jigawa	jigawa	PROPN
gujaf-278	39	13	state	state	PROPN
gujaf-278	39	14	.	.	PUNCT
gujaf-278	40	1	prof	prof	PROPN
gujaf-278	40	2	.	.	PUNCT
gujaf-278	41	1	isaq	isaq	PROPN
gujaf-278	41	2	alhaji	alhaji	PROPN
gujaf-278	41	3	samaila	samaila	PROPN
gujaf-278	41	4	department	department	PROPN
gujaf-278	41	5	of	of	ADP
gujaf-278	41	6	accounting	accounting	PROPN
gujaf-278	41	7	,	,	PUNCT
gujaf-278	41	8	bayero	bayero	PROPN
gujaf-278	41	9	university	university	NOUN
gujaf-278	41	10	,	,	PUNCT
gujaf-278	41	11	kano	kano	PROPN
gujaf-278	41	12	state	state	PROPN
gujaf-278	41	13	.	.	PUNCT
gujaf-278	42	1	gusau	gusau	PROPN
gujaf-278	42	2	journal	journal	PROPN
gujaf-278	42	3	of	of	ADP
gujaf-278	42	4	accounting	accounting	NOUN
gujaf-278	42	5	and	and	CCONJ
gujaf-278	42	6	finance	finance	NOUN
gujaf-278	42	7	,	,	PUNCT
gujaf-278	42	8	vol	vol	NOUN
gujaf-278	42	9	.	.	PROPN
gujaf-278	42	10	5	5	NUM
gujaf-278	42	11	,	,	PUNCT
gujaf-278	42	12	issue	issue	NOUN
gujaf-278	42	13	1	1	NUM
gujaf-278	42	14	,	,	PUNCT
gujaf-278	42	15	april	april	PROPN
gujaf-278	42	16	,	,	PUNCT
gujaf-278	42	17	2024	2024	NUM
gujaf-278	42	18	v	v	ADP
gujaf-278	42	19	dr	dr	PROPN
gujaf-278	42	20	.	.	PROPN
gujaf-278	42	21	fatima	fatima	PROPN
gujaf-278	42	22	alfa	alfa	PROPN
gujaf-278	42	23	department	department	PROPN
gujaf-278	42	24	of	of	ADP
gujaf-278	42	25	accounting	accounting	PROPN
gujaf-278	42	26	,	,	PUNCT
gujaf-278	42	27	university	university	NOUN
gujaf-278	42	28	of	of	ADP
gujaf-278	42	29	maiduguri	maiduguri	PROPN
gujaf-278	42	30	,	,	PUNCT
gujaf-278	42	31	borno	borno	PROPN
gujaf-278	42	32	state	state	PROPN
gujaf-278	42	33	.	.	PUNCT
gujaf-278	43	1	dr	dr	PROPN
gujaf-278	43	2	.	.	PROPN
gujaf-278	43	3	nasiru	nasiru	PROPN
gujaf-278	43	4	a.	a.	PROPN
gujaf-278	43	5	ka’oje	ka’oje	PROPN
gujaf-278	43	6	department	department	PROPN
gujaf-278	43	7	of	of	ADP
gujaf-278	43	8	accounting	accounting	PROPN
gujaf-278	43	9	,	,	PUNCT
gujaf-278	43	10	usmanu	usmanu	PROPN
gujaf-278	43	11	danfodiyo	danfodiyo	PROPN
gujaf-278	43	12	university	university	PROPN
gujaf-278	43	13	sokoto	sokoto	PROPN
gujaf-278	43	14	state	state	PROPN
gujaf-278	43	15	.	.	PUNCT
gujaf-278	44	1	dr	dr	PROPN
gujaf-278	44	2	.	.	PROPN
gujaf-278	44	3	aminu	aminu	PROPN
gujaf-278	44	4	abdullahi	abdullahi	PROPN
gujaf-278	44	5	department	department	PROPN
gujaf-278	44	6	of	of	ADP
gujaf-278	44	7	accounting	accounting	PROPN
gujaf-278	44	8	,	,	PUNCT
gujaf-278	44	9	usmanu	usmanu	PROPN
gujaf-278	44	10	danfodiyo	danfodiyo	PROPN
gujaf-278	44	11	university	university	PROPN
gujaf-278	44	12	sokoto	sokoto	PROPN
gujaf-278	44	13	,	,	PUNCT
gujaf-278	44	14	state	state	PROPN
gujaf-278	44	15	.	.	PUNCT
gujaf-278	45	1	dr	dr	PROPN
gujaf-278	45	2	.	.	PROPN
gujaf-278	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-278	45	4	yahaya	yahaya	PROPN
gujaf-278	45	5	department	department	PROPN
gujaf-278	45	6	of	of	ADP
gujaf-278	45	7	accounting	accounting	PROPN
gujaf-278	45	8	,	,	PUNCT
gujaf-278	45	9	nigerian	nigerian	ADJ
gujaf-278	45	10	defence	defence	PROPN
gujaf-278	45	11	academy	academy	PROPN
gujaf-278	45	12	,	,	PUNCT
gujaf-278	45	13	kaduna	kaduna	PROPN
gujaf-278	45	14	state	state	PROPN
gujaf-278	45	15	.	.	PUNCT
gujaf-278	46	1	dr	dr	PROPN
gujaf-278	46	2	.	.	PROPN
gujaf-278	46	3	saidu	saidu	PROPN
gujaf-278	46	4	adamu	adamu	PROPN
gujaf-278	46	5	department	department	PROPN
gujaf-278	46	6	of	of	ADP
gujaf-278	46	7	accounting	accounting	PROPN
gujaf-278	46	8	,	,	PUNCT
gujaf-278	46	9	federal	federal	ADJ
gujaf-278	46	10	university	university	PROPN
gujaf-278	46	11	of	of	ADP
gujaf-278	46	12	kashere	kashere	PROPN
gujaf-278	46	13	,	,	PUNCT
gujaf-278	46	14	gombe	gombe	ADJ
gujaf-278	46	15	state	state	NOUN
gujaf-278	46	16	.	.	PUNCT
gujaf-278	47	1	dr	dr	PROPN
gujaf-278	47	2	.	.	PROPN
gujaf-278	47	3	nasiru	nasiru	PROPN
gujaf-278	47	4	yunusa	yunusa	PROPN
gujaf-278	47	5	department	department	PROPN
gujaf-278	47	6	of	of	ADP
gujaf-278	47	7	accounting	accounting	NOUN
gujaf-278	47	8	,	,	PUNCT
gujaf-278	47	9	ahmadu	ahmadu	PROPN
gujaf-278	47	10	bello	bello	PROPN
gujaf-278	47	11	university	university	PROPN
gujaf-278	47	12	zaria	zaria	PROPN
gujaf-278	47	13	.	.	PUNCT
gujaf-278	48	1	dr	dr	PROPN
gujaf-278	48	2	.	.	PROPN
gujaf-278	48	3	aisha	aisha	PROPN
gujaf-278	48	4	nuhu	nuhu	PROPN
gujaf-278	48	5	muhammad	muhammad	PROPN
gujaf-278	48	6	department	department	PROPN
gujaf-278	48	7	of	of	ADP
gujaf-278	48	8	accounting	accounting	PROPN
gujaf-278	48	9	,	,	PUNCT
gujaf-278	48	10	ahmadu	ahmadu	PROPN
gujaf-278	48	11	bello	bello	PROPN
gujaf-278	48	12	university	university	PROPN
gujaf-278	48	13	zaria	zaria	PROPN
gujaf-278	48	14	.	.	PUNCT
gujaf-278	49	1	dr	dr	PROPN
gujaf-278	49	2	.	.	PROPN
gujaf-278	49	3	lawal	lawal	PROPN
gujaf-278	49	4	muhammad	muhammad	PROPN
gujaf-278	49	5	department	department	PROPN
gujaf-278	49	6	of	of	ADP
gujaf-278	49	7	accounting	accounting	PROPN
gujaf-278	49	8	,	,	PUNCT
gujaf-278	49	9	ahmadu	ahmadu	PROPN
gujaf-278	49	10	bello	bello	PROPN
gujaf-278	49	11	university	university	PROPN
gujaf-278	49	12	zaria	zaria	PROPN
gujaf-278	49	13	.	.	PUNCT
gujaf-278	50	1	dr	dr	PROPN
gujaf-278	50	2	.	.	PROPN
gujaf-278	50	3	farouk	farouk	PROPN
gujaf-278	50	4	adeza	adeza	PROPN
gujaf-278	50	5	school	school	NOUN
gujaf-278	50	6	of	of	ADP
gujaf-278	50	7	business	business	NOUN
gujaf-278	50	8	and	and	CCONJ
gujaf-278	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-278	50	10	,	,	PUNCT
gujaf-278	50	11	american	american	PROPN
gujaf-278	50	12	university	university	PROPN
gujaf-278	50	13	of	of	ADP
gujaf-278	50	14	nigeria	nigeria	PROPN
gujaf-278	50	15	,	,	PUNCT
gujaf-278	50	16	yola	yola	PROPN
gujaf-278	50	17	.	.	PUNCT
gujaf-278	51	1	dr	dr	PROPN
gujaf-278	51	2	.	.	PROPN
gujaf-278	51	3	bashir	bashir	PROPN
gujaf-278	51	4	umar	umar	PROPN
gujaf-278	51	5	farouk	farouk	PROPN
gujaf-278	51	6	department	department	PROPN
gujaf-278	51	7	of	of	ADP
gujaf-278	51	8	economics	economic	NOUN
gujaf-278	51	9	,	,	PUNCT
gujaf-278	51	10	federal	federal	ADJ
gujaf-278	51	11	university	university	NOUN
gujaf-278	51	12	gusau	gusau	PROPN
gujaf-278	51	13	,	,	PUNCT
gujaf-278	51	14	zamfara	zamfara	PROPN
gujaf-278	51	15	state	state	PROPN
gujaf-278	51	16	.	.	PUNCT
gujaf-278	52	1	dr	dr	PROPN
gujaf-278	52	2	emmanuel	emmanuel	PROPN
gujaf-278	52	3	omokhuale	omokhuale	PROPN
gujaf-278	52	4	department	department	PROPN
gujaf-278	52	5	of	of	ADP
gujaf-278	52	6	mathematics	mathematics	PROPN
gujaf-278	52	7	,	,	PUNCT
gujaf-278	52	8	federal	federal	ADJ
gujaf-278	52	9	university	university	NOUN
gujaf-278	52	10	gusau	gusau	NOUN
gujaf-278	52	11	,	,	PUNCT
gujaf-278	52	12	zamfara	zamfara	PROPN
gujaf-278	52	13	.	.	PUNCT
gujaf-278	53	1	state	state	PROPN
gujaf-278	53	2	gusau	gusau	PROPN
gujaf-278	53	3	journal	journal	PROPN
gujaf-278	53	4	of	of	ADP
gujaf-278	53	5	accounting	accounting	NOUN
gujaf-278	53	6	and	and	CCONJ
gujaf-278	53	7	finance	finance	NOUN
gujaf-278	53	8	,	,	PUNCT
gujaf-278	53	9	vol	vol	NOUN
gujaf-278	53	10	.	.	PROPN
gujaf-278	53	11	5	5	NUM
gujaf-278	53	12	,	,	PUNCT
gujaf-278	53	13	issue	issue	NOUN
gujaf-278	53	14	1	1	NUM
gujaf-278	53	15	,	,	PUNCT
gujaf-278	53	16	april	april	PROPN
gujaf-278	53	17	,	,	PUNCT
gujaf-278	53	18	2024	2024	NUM
gujaf-278	53	19	vi	vi	PROPN
gujaf-278	53	20	advisory	advisory	NOUN
gujaf-278	53	21	board	board	NOUN
gujaf-278	53	22	members	member	NOUN
gujaf-278	53	23	prof	prof	PROPN
gujaf-278	53	24	.	.	PUNCT
gujaf-278	54	1	kabiru	kabiru	PROPN
gujaf-278	54	2	isah	isah	PROPN
gujaf-278	54	3	dandago	dandago	PROPN
gujaf-278	54	4	,	,	PUNCT
gujaf-278	54	5	bayero	bayero	PROPN
gujaf-278	54	6	university	university	PROPN
gujaf-278	54	7	kano	kano	PROPN
gujaf-278	54	8	,	,	PUNCT
gujaf-278	54	9	kano	kano	PROPN
gujaf-278	54	10	state	state	PROPN
gujaf-278	54	11	.	.	PUNCT
gujaf-278	55	1	prof	prof	PROPN
gujaf-278	55	2	a	a	DET
gujaf-278	55	3	m	m	NOUN
gujaf-278	55	4	bashir	bashir	NOUN
gujaf-278	55	5	,	,	PUNCT
gujaf-278	55	6	usmanu	usmanu	PROPN
gujaf-278	55	7	danfodiyo	danfodiyo	PROPN
gujaf-278	55	8	university	university	PROPN
gujaf-278	55	9	sokoto	sokoto	PROPN
gujaf-278	55	10	,	,	PUNCT
gujaf-278	55	11	sokoto	sokoto	PROPN
gujaf-278	55	12	state	state	PROPN
gujaf-278	55	13	.	.	PUNCT
gujaf-278	56	1	prof	prof	PROPN
gujaf-278	56	2	.	.	PUNCT
gujaf-278	57	1	muhammad	muhammad	PROPN
gujaf-278	57	2	tanko	tanko	PROPN
gujaf-278	57	3	,	,	PUNCT
gujaf-278	57	4	kaduna	kaduna	PROPN
gujaf-278	57	5	state	state	PROPN
gujaf-278	57	6	university	university	PROPN
gujaf-278	57	7	,	,	PUNCT
gujaf-278	57	8	kaduna	kaduna	PROPN
gujaf-278	57	9	.	.	PROPN
gujaf-278	57	10	prof	prof	PROPN
gujaf-278	57	11	.	.	PUNCT
gujaf-278	57	12	bayero	bayero	PROPN
gujaf-278	58	1	a	a	DET
gujaf-278	58	2	m	m	NOUN
gujaf-278	58	3	sabir	sabir	NOUN
gujaf-278	58	4	,	,	PUNCT
gujaf-278	58	5	usmanu	usmanu	PROPN
gujaf-278	58	6	danfodiyo	danfodiyo	PROPN
gujaf-278	58	7	university	university	PROPN
gujaf-278	58	8	sokoto	sokoto	PROPN
gujaf-278	58	9	,	,	PUNCT
gujaf-278	58	10	sokoto	sokoto	PROPN
gujaf-278	58	11	state	state	PROPN
gujaf-278	58	12	.	.	PUNCT
gujaf-278	59	1	prof	prof	PROPN
gujaf-278	59	2	.	.	PUNCT
gujaf-278	60	1	aliyu	aliyu	PROPN
gujaf-278	60	2	sulaiman	sulaiman	PROPN
gujaf-278	60	3	kantudu	kantudu	PROPN
gujaf-278	60	4	,	,	PUNCT
gujaf-278	60	5	bayero	bayero	PROPN
gujaf-278	60	6	university	university	PROPN
gujaf-278	60	7	kano	kano	PROPN
gujaf-278	60	8	,	,	PUNCT
gujaf-278	60	9	kano	kano	PROPN
gujaf-278	60	10	state	state	PROPN
gujaf-278	60	11	.	.	PUNCT
gujaf-278	61	1	editorial	editorial	PROPN
gujaf-278	61	2	secretary	secretary	PROPN
gujaf-278	61	3	yazid	yazid	PROPN
gujaf-278	61	4	kabir	kabir	PROPN
gujaf-278	61	5	ibrahim	ibrahim	PROPN
gujaf-278	61	6	department	department	PROPN
gujaf-278	61	7	of	of	ADP
gujaf-278	61	8	accounting	accounting	NOUN
gujaf-278	61	9	and	and	CCONJ
gujaf-278	61	10	finance	finance	NOUN
gujaf-278	61	11	,	,	PUNCT
gujaf-278	61	12	federal	federal	ADJ
gujaf-278	61	13	university	university	NOUN
gujaf-278	61	14	gusau	gusau	PROPN
gujaf-278	61	15	,	,	PUNCT
gujaf-278	61	16	zamfara	zamfara	PROPN
gujaf-278	61	17	state	state	PROPN
gujaf-278	61	18	.	.	PUNCT
gujaf-278	62	1	gusau	gusau	PROPN
gujaf-278	62	2	journal	journal	PROPN
gujaf-278	62	3	of	of	ADP
gujaf-278	62	4	accounting	accounting	NOUN
gujaf-278	62	5	and	and	CCONJ
gujaf-278	62	6	finance	finance	NOUN
gujaf-278	62	7	,	,	PUNCT
gujaf-278	62	8	vol	vol	NOUN
gujaf-278	62	9	.	.	PROPN
gujaf-278	62	10	5	5	NUM
gujaf-278	62	11	,	,	PUNCT
gujaf-278	62	12	issue	issue	NOUN
gujaf-278	62	13	1	1	NUM
gujaf-278	62	14	,	,	PUNCT
gujaf-278	62	15	april	april	PROPN
gujaf-278	62	16	,	,	PUNCT
gujaf-278	62	17	2024	2024	NUM
gujaf-278	62	18	vii	vii	NOUN
gujaf-278	62	19	call	call	NOUN
gujaf-278	62	20	for	for	ADP
gujaf-278	62	21	papers	paper	NOUN
gujaf-278	62	22	the	the	DET
gujaf-278	62	23	editorial	editorial	ADJ
gujaf-278	62	24	board	board	NOUN
gujaf-278	62	25	of	of	ADP
gujaf-278	62	26	gusau	gusau	PROPN
gujaf-278	62	27	journal	journal	PROPN
gujaf-278	62	28	of	of	ADP
gujaf-278	62	29	accounting	accounting	NOUN
gujaf-278	62	30	and	and	CCONJ
gujaf-278	62	31	finance	finance	NOUN
gujaf-278	62	32	(	(	PUNCT
gujaf-278	62	33	gujaf	gujaf	NOUN
gujaf-278	62	34	)	)	PUNCT
gujaf-278	62	35	is	be	AUX
gujaf-278	62	36	hereby	hereby	ADV
gujaf-278	62	37	inviting	invite	VERB
gujaf-278	62	38	authors	author	NOUN
gujaf-278	62	39	to	to	PART
gujaf-278	62	40	submit	submit	VERB
gujaf-278	62	41	their	their	PRON
gujaf-278	62	42	unpublished	unpublished	ADJ
gujaf-278	62	43	manuscript	manuscript	NOUN
gujaf-278	62	44	for	for	ADP
gujaf-278	62	45	publication	publication	NOUN
gujaf-278	62	46	.	.	PUNCT
gujaf-278	63	1	the	the	DET
gujaf-278	63	2	journal	journal	NOUN
gujaf-278	63	3	is	be	AUX
gujaf-278	63	4	published	publish	VERB
gujaf-278	63	5	in	in	ADP
gujaf-278	63	6	two	two	NUM
gujaf-278	63	7	issues	issue	NOUN
gujaf-278	63	8	of	of	ADP
gujaf-278	63	9	april	april	PROPN
gujaf-278	63	10	and	and	CCONJ
gujaf-278	63	11	october	october	PROPN
gujaf-278	63	12	annually	annually	ADV
gujaf-278	63	13	.	.	PUNCT
gujaf-278	64	1	gujaf	gujaf	NOUN
gujaf-278	64	2	is	be	AUX
gujaf-278	64	3	a	a	DET
gujaf-278	64	4	double	double	ADJ
gujaf-278	64	5	-	-	PUNCT
gujaf-278	64	6	blind	blind	ADJ
gujaf-278	64	7	peer	peer	NOUN
gujaf-278	64	8	reviewed	review	VERB
gujaf-278	64	9	journal	journal	NOUN
gujaf-278	64	10	published	publish	VERB
gujaf-278	64	11	by	by	ADP
gujaf-278	64	12	the	the	DET
gujaf-278	64	13	department	department	NOUN
gujaf-278	64	14	of	of	ADP
gujaf-278	64	15	accounting	accounting	NOUN
gujaf-278	64	16	and	and	CCONJ
gujaf-278	64	17	finance	finance	NOUN
gujaf-278	64	18	,	,	PUNCT
gujaf-278	64	19	faculty	faculty	NOUN
gujaf-278	64	20	of	of	ADP
gujaf-278	64	21	management	management	NOUN
gujaf-278	64	22	and	and	CCONJ
gujaf-278	64	23	social	social	ADJ
gujaf-278	64	24	sciences	science	NOUN
gujaf-278	64	25	,	,	PUNCT
gujaf-278	64	26	federal	federal	ADJ
gujaf-278	64	27	university	university	NOUN
gujaf-278	64	28	gusau	gusau	NOUN
gujaf-278	64	29	,	,	PUNCT
gujaf-278	64	30	zamfara	zamfara	PROPN
gujaf-278	64	31	state	state	PROPN
gujaf-278	64	32	nigeria	nigeria	PROPN
gujaf-278	64	33	the	the	DET
gujaf-278	64	34	journal	journal	PROPN
gujaf-278	64	35	accepts	accept	VERB
gujaf-278	64	36	papers	paper	NOUN
gujaf-278	64	37	in	in	ADP
gujaf-278	64	38	all	all	DET
gujaf-278	64	39	areas	area	NOUN
gujaf-278	64	40	of	of	ADP
gujaf-278	64	41	accounting	accounting	NOUN
gujaf-278	64	42	and	and	CCONJ
gujaf-278	64	43	finance	finance	NOUN
gujaf-278	64	44	for	for	ADP
gujaf-278	64	45	publication	publication	NOUN
gujaf-278	64	46	which	which	PRON
gujaf-278	64	47	include	include	VERB
gujaf-278	64	48	:	:	PUNCT
gujaf-278	64	49	accounting	accounting	NOUN
gujaf-278	64	50	standards	standard	NOUN
gujaf-278	64	51	,	,	PUNCT
gujaf-278	64	52	accounting	account	VERB
gujaf-278	64	53	information	information	NOUN
gujaf-278	64	54	system	system	NOUN
gujaf-278	64	55	,	,	PUNCT
gujaf-278	64	56	financial	financial	ADJ
gujaf-278	64	57	reporting	reporting	NOUN
gujaf-278	64	58	,	,	PUNCT
gujaf-278	64	59	earnings	earning	NOUN
gujaf-278	64	60	management	management	NOUN
gujaf-278	64	61	,	,	PUNCT
gujaf-278	64	62	,	,	PUNCT
gujaf-278	64	63	auditing	auditing	NOUN
gujaf-278	64	64	and	and	CCONJ
gujaf-278	64	65	investigation	investigation	NOUN
gujaf-278	64	66	,	,	PUNCT
gujaf-278	64	67	auditing	auditing	NOUN
gujaf-278	64	68	and	and	CCONJ
gujaf-278	64	69	standards	standard	NOUN
gujaf-278	64	70	,	,	PUNCT
gujaf-278	64	71	public	public	ADJ
gujaf-278	64	72	sector	sector	NOUN
gujaf-278	64	73	accounting	accounting	NOUN
gujaf-278	64	74	and	and	CCONJ
gujaf-278	64	75	auditing	auditing	NOUN
gujaf-278	64	76	,	,	PUNCT
gujaf-278	64	77	taxation	taxation	NOUN
gujaf-278	64	78	and	and	CCONJ
gujaf-278	64	79	revenue	revenue	NOUN
gujaf-278	64	80	administration	administration	NOUN
gujaf-278	64	81	,	,	PUNCT
gujaf-278	64	82	corporate	corporate	ADJ
gujaf-278	64	83	governance	governance	NOUN
gujaf-278	64	84	issues	issue	NOUN
gujaf-278	64	85	,	,	PUNCT
gujaf-278	64	86	corporate	corporate	ADJ
gujaf-278	64	87	social	social	ADJ
gujaf-278	64	88	responsibility	responsibility	NOUN
gujaf-278	64	89	,	,	PUNCT
gujaf-278	64	90	sustainability	sustainability	NOUN
gujaf-278	64	91	and	and	CCONJ
gujaf-278	64	92	environmental	environmental	ADJ
gujaf-278	64	93	reporting	reporting	NOUN
gujaf-278	64	94	issue	issue	NOUN
gujaf-278	64	95	,	,	PUNCT
gujaf-278	64	96	information	information	NOUN
gujaf-278	64	97	and	and	CCONJ
gujaf-278	64	98	communication	communication	NOUN
gujaf-278	64	99	technology	technology	NOUN
gujaf-278	64	100	issues	issue	NOUN
gujaf-278	64	101	,	,	PUNCT
gujaf-278	64	102	bankruptcy	bankruptcy	NOUN
gujaf-278	64	103	prediction	prediction	NOUN
gujaf-278	64	104	,	,	PUNCT
gujaf-278	64	105	corporate	corporate	ADJ
gujaf-278	64	106	finance	finance	NOUN
gujaf-278	64	107	,	,	PUNCT
gujaf-278	64	108	personal	personal	ADJ
gujaf-278	64	109	finance	finance	NOUN
gujaf-278	64	110	,	,	PUNCT
gujaf-278	64	111	merger	merger	NOUN
gujaf-278	64	112	and	and	CCONJ
gujaf-278	64	113	acquisitions	acquisition	NOUN
gujaf-278	64	114	,	,	PUNCT
gujaf-278	64	115	capital	capital	NOUN
gujaf-278	64	116	structure	structure	NOUN
gujaf-278	64	117	,	,	PUNCT
gujaf-278	64	118	working	work	VERB
gujaf-278	64	119	capital	capital	NOUN
gujaf-278	64	120	management	management	NOUN
gujaf-278	64	121	,	,	PUNCT
gujaf-278	64	122	enterprises	enterprise	NOUN
gujaf-278	64	123	risk	risk	NOUN
gujaf-278	64	124	management	management	NOUN
gujaf-278	64	125	,	,	PUNCT
gujaf-278	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-278	64	127	,	,	PUNCT
gujaf-278	64	128	international	international	ADJ
gujaf-278	64	129	business	business	NOUN
gujaf-278	64	130	accounting	accounting	NOUN
gujaf-278	64	131	and	and	CCONJ
gujaf-278	64	132	finance	finance	NOUN
gujaf-278	64	133	,	,	PUNCT
gujaf-278	64	134	banking	banking	NOUN
gujaf-278	64	135	crises	crisis	NOUN
gujaf-278	64	136	,	,	PUNCT
gujaf-278	64	137	bank	bank	NOUN
gujaf-278	64	138	’s	’s	PART
gujaf-278	64	139	profitability	profitability	NOUN
gujaf-278	64	140	,	,	PUNCT
gujaf-278	64	141	risk	risk	NOUN
gujaf-278	64	142	and	and	CCONJ
gujaf-278	64	143	insurance	insurance	NOUN
gujaf-278	64	144	issue	issue	NOUN
gujaf-278	64	145	,	,	PUNCT
gujaf-278	64	146	islamic	islamic	ADJ
gujaf-278	64	147	finance	finance	NOUN
gujaf-278	64	148	,	,	PUNCT
gujaf-278	64	149	conventional	conventional	ADJ
gujaf-278	64	150	and	and	CCONJ
gujaf-278	64	151	islamic	islamic	ADJ
gujaf-278	64	152	banks	bank	NOUN
gujaf-278	64	153	and	and	CCONJ
gujaf-278	64	154	so	so	ADV
gujaf-278	64	155	forth	forth	ADV
gujaf-278	64	156	.	.	PUNCT
gujaf-278	65	1	guidelines	guideline	NOUN
gujaf-278	65	2	for	for	ADP
gujaf-278	65	3	submission	submission	NOUN
gujaf-278	65	4	and	and	CCONJ
gujaf-278	65	5	manuscript	manuscript	NOUN
gujaf-278	65	6	format	format	VERB
gujaf-278	65	7	the	the	DET
gujaf-278	65	8	submission	submission	NOUN
gujaf-278	65	9	language	language	NOUN
gujaf-278	65	10	is	be	AUX
gujaf-278	65	11	english	english	PROPN
gujaf-278	65	12	and	and	CCONJ
gujaf-278	65	13	must	must	AUX
gujaf-278	65	14	be	be	AUX
gujaf-278	65	15	a	a	DET
gujaf-278	65	16	well	well	ADV
gujaf-278	65	17	-	-	PUNCT
gujaf-278	65	18	researched	research	VERB
gujaf-278	65	19	original	original	ADJ
gujaf-278	65	20	manuscript	manuscript	NOUN
gujaf-278	65	21	that	that	PRON
gujaf-278	65	22	has	have	AUX
gujaf-278	65	23	not	not	PART
gujaf-278	65	24	previously	previously	ADV
gujaf-278	65	25	been	be	AUX
gujaf-278	65	26	submitted	submit	VERB
gujaf-278	65	27	elsewhere	elsewhere	ADV
gujaf-278	65	28	for	for	ADP
gujaf-278	65	29	publication	publication	NOUN
gujaf-278	65	30	.	.	PUNCT
gujaf-278	66	1	the	the	DET
gujaf-278	66	2	paper	paper	NOUN
gujaf-278	66	3	should	should	AUX
gujaf-278	66	4	not	not	PART
gujaf-278	66	5	exceed	exceed	VERB
gujaf-278	66	6	more	more	ADJ
gujaf-278	66	7	than	than	ADP
gujaf-278	66	8	15	15	NUM
gujaf-278	66	9	pages	page	NOUN
gujaf-278	66	10	on	on	ADP
gujaf-278	66	11	a4	a4	NOUN
gujaf-278	66	12	type	type	NOUN
gujaf-278	66	13	paper	paper	NOUN
gujaf-278	66	14	in	in	ADP
gujaf-278	66	15	ms	ms	ADJ
gujaf-278	66	16	-	-	PUNCT
gujaf-278	66	17	word	word	NOUN
gujaf-278	66	18	format	format	NOUN
gujaf-278	66	19	,	,	PUNCT
gujaf-278	66	20	1.5	1.5	NUM
gujaf-278	66	21	-	-	PUNCT
gujaf-278	66	22	line	line	NOUN
gujaf-278	66	23	spacing	spacing	NOUN
gujaf-278	66	24	,	,	PUNCT
gujaf-278	66	25	12	12	NUM
gujaf-278	66	26	font	font	NOUN
gujaf-278	66	27	size	size	NOUN
gujaf-278	66	28	in	in	ADP
gujaf-278	66	29	times	time	NOUN
gujaf-278	66	30	new	new	ADJ
gujaf-278	66	31	roman	roman	NOUN
gujaf-278	66	32	.	.	PUNCT
gujaf-278	67	1	manuscript	manuscript	NOUN
gujaf-278	67	2	should	should	AUX
gujaf-278	67	3	be	be	AUX
gujaf-278	67	4	tested	test	VERB
gujaf-278	67	5	for	for	ADP
gujaf-278	67	6	plagiarism	plagiarism	NOUN
gujaf-278	67	7	before	before	ADP
gujaf-278	67	8	submission	submission	NOUN
gujaf-278	67	9	,	,	PUNCT
gujaf-278	67	10	as	as	SCONJ
gujaf-278	67	11	the	the	DET
gujaf-278	67	12	maximum	maximum	ADJ
gujaf-278	67	13	similarity	similarity	NOUN
gujaf-278	67	14	index	index	NOUN
gujaf-278	67	15	acceptable	acceptable	ADJ
gujaf-278	67	16	by	by	ADP
gujaf-278	67	17	gujaf	gujaf	NOUN
gujaf-278	67	18	is	be	AUX
gujaf-278	67	19	25	25	NUM
gujaf-278	67	20	percent	percent	NOUN
gujaf-278	67	21	.	.	PUNCT
gujaf-278	68	1	furthermore	furthermore	ADV
gujaf-278	68	2	,	,	PUNCT
gujaf-278	68	3	the	the	DET
gujaf-278	68	4	length	length	NOUN
gujaf-278	68	5	of	of	ADP
gujaf-278	68	6	a	a	DET
gujaf-278	68	7	complete	complete	ADJ
gujaf-278	68	8	article	article	NOUN
gujaf-278	68	9	should	should	AUX
gujaf-278	68	10	not	not	PART
gujaf-278	68	11	exceed	exceed	VERB
gujaf-278	68	12	5000	5000	NUM
gujaf-278	68	13	words	word	NOUN
gujaf-278	68	14	including	include	VERB
gujaf-278	68	15	an	an	DET
gujaf-278	68	16	abstract	abstract	NOUN
gujaf-278	68	17	of	of	ADP
gujaf-278	68	18	not	not	PART
gujaf-278	68	19	more	more	ADJ
gujaf-278	68	20	than	than	ADP
gujaf-278	68	21	250	250	NUM
gujaf-278	68	22	words	word	NOUN
gujaf-278	68	23	with	with	ADP
gujaf-278	68	24	a	a	DET
gujaf-278	68	25	minimum	minimum	NOUN
gujaf-278	68	26	of	of	ADP
gujaf-278	68	27	four	four	NUM
gujaf-278	68	28	key	key	ADJ
gujaf-278	68	29	words	word	NOUN
gujaf-278	68	30	immediately	immediately	ADV
gujaf-278	68	31	after	after	ADP
gujaf-278	68	32	the	the	DET
gujaf-278	68	33	abstract	abstract	NOUN
gujaf-278	68	34	.	.	PUNCT
gujaf-278	69	1	all	all	DET
gujaf-278	69	2	references	reference	NOUN
gujaf-278	69	3	including	include	VERB
gujaf-278	69	4	in	in	ADP
gujaf-278	69	5	text	text	NOUN
gujaf-278	69	6	citation	citation	NOUN
gujaf-278	69	7	and	and	CCONJ
gujaf-278	69	8	reference	reference	NOUN
gujaf-278	69	9	list	list	NOUN
gujaf-278	69	10	,	,	PUNCT
gujaf-278	69	11	tables	table	NOUN
gujaf-278	69	12	and	and	CCONJ
gujaf-278	69	13	figures	figure	NOUN
gujaf-278	69	14	should	should	AUX
gujaf-278	69	15	be	be	AUX
gujaf-278	69	16	in	in	ADP
gujaf-278	69	17	line	line	NOUN
gujaf-278	69	18	with	with	ADP
gujaf-278	69	19	apa	apa	PROPN
gujaf-278	69	20	7th	7th	PROPN
gujaf-278	69	21	edition	edition	NOUN
gujaf-278	69	22	publication	publication	NOUN
gujaf-278	69	23	manual	manual	NOUN
gujaf-278	69	24	.	.	PUNCT
gujaf-278	70	1	finally	finally	ADV
gujaf-278	70	2	,	,	PUNCT
gujaf-278	70	3	manuscript	manuscript	NOUN
gujaf-278	70	4	should	should	AUX
gujaf-278	70	5	be	be	AUX
gujaf-278	70	6	send	send	VERB
gujaf-278	70	7	to	to	ADP
gujaf-278	70	8	our	our	PRON
gujaf-278	70	9	email	email	NOUN
gujaf-278	70	10	address	address	NOUN
gujaf-278	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-278	70	12	and	and	CCONJ
gujaf-278	70	13	a	a	DET
gujaf-278	70	14	copy	copy	NOUN
gujaf-278	70	15	to	to	ADP
gujaf-278	70	16	our	our	PRON
gujaf-278	70	17	website	website	NOUN
gujaf-278	70	18	on	on	ADP
gujaf-278	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-278	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-278	70	21	gusau	gusau	ADJ
gujaf-278	70	22	journal	journal	NOUN
gujaf-278	70	23	of	of	ADP
gujaf-278	70	24	accounting	accounting	NOUN
gujaf-278	70	25	and	and	CCONJ
gujaf-278	70	26	finance	finance	NOUN
gujaf-278	70	27	,	,	PUNCT
gujaf-278	70	28	vol	vol	NOUN
gujaf-278	70	29	.	.	PROPN
gujaf-278	70	30	5	5	NUM
gujaf-278	70	31	,	,	PUNCT
gujaf-278	70	32	issue	issue	NOUN
gujaf-278	70	33	1	1	NUM
gujaf-278	70	34	,	,	PUNCT
gujaf-278	70	35	april	april	PROPN
gujaf-278	70	36	,	,	PUNCT
gujaf-278	70	37	2024	2024	NUM
gujaf-278	70	38	viii	viii	ADJ
gujaf-278	70	39	publication	publication	NOUN
gujaf-278	70	40	procedure	procedure	NOUN
gujaf-278	70	41	after	after	ADP
gujaf-278	70	42	receiving	receive	VERB
gujaf-278	70	43	a	a	DET
gujaf-278	70	44	manuscript	manuscript	NOUN
gujaf-278	70	45	that	that	PRON
gujaf-278	70	46	is	be	AUX
gujaf-278	70	47	within	within	ADP
gujaf-278	70	48	the	the	DET
gujaf-278	70	49	similarity	similarity	NOUN
gujaf-278	70	50	index	index	NOUN
gujaf-278	70	51	threshold	threshold	NOUN
gujaf-278	70	52	,	,	PUNCT
gujaf-278	70	53	a	a	DET
gujaf-278	70	54	confirmation	confirmation	NOUN
gujaf-278	70	55	email	email	NOUN
gujaf-278	70	56	will	will	AUX
gujaf-278	70	57	be	be	AUX
gujaf-278	70	58	send	send	VERB
gujaf-278	70	59	together	together	ADV
gujaf-278	70	60	with	with	ADP
gujaf-278	70	61	a	a	DET
gujaf-278	70	62	request	request	NOUN
gujaf-278	70	63	to	to	PART
gujaf-278	70	64	pay	pay	VERB
gujaf-278	70	65	a	a	DET
gujaf-278	70	66	review	review	NOUN
gujaf-278	70	67	proceeding	proceeding	NOUN
gujaf-278	70	68	fee	fee	NOUN
gujaf-278	70	69	.	.	PUNCT
gujaf-278	71	1	at	at	ADP
gujaf-278	71	2	this	this	DET
gujaf-278	71	3	point	point	NOUN
gujaf-278	71	4	,	,	PUNCT
gujaf-278	71	5	the	the	DET
gujaf-278	71	6	editorial	editorial	ADJ
gujaf-278	71	7	board	board	NOUN
gujaf-278	71	8	will	will	AUX
gujaf-278	71	9	take	take	VERB
gujaf-278	71	10	a	a	DET
gujaf-278	71	11	decision	decision	NOUN
gujaf-278	71	12	on	on	ADP
gujaf-278	71	13	accepting	accept	VERB
gujaf-278	71	14	,	,	PUNCT
gujaf-278	71	15	rejecting	reject	VERB
gujaf-278	71	16	or	or	CCONJ
gujaf-278	71	17	making	make	VERB
gujaf-278	71	18	a	a	DET
gujaf-278	71	19	resubmission	resubmission	NOUN
gujaf-278	71	20	of	of	ADP
gujaf-278	71	21	the	the	DET
gujaf-278	71	22	manuscript	manuscript	NOUN
gujaf-278	71	23	based	base	VERB
gujaf-278	71	24	on	on	ADP
gujaf-278	71	25	the	the	DET
gujaf-278	71	26	outcome	outcome	NOUN
gujaf-278	71	27	of	of	ADP
gujaf-278	71	28	the	the	DET
gujaf-278	71	29	double	double	ADJ
gujaf-278	71	30	-	-	PUNCT
gujaf-278	71	31	blind	blind	ADJ
gujaf-278	71	32	peer	peer	NOUN
gujaf-278	71	33	review	review	NOUN
gujaf-278	71	34	.	.	PUNCT
gujaf-278	72	1	those	those	DET
gujaf-278	72	2	authors	author	NOUN
gujaf-278	72	3	whose	whose	DET
gujaf-278	72	4	manuscript	manuscript	NOUN
gujaf-278	72	5	were	be	AUX
gujaf-278	72	6	accepted	accept	VERB
gujaf-278	72	7	for	for	ADP
gujaf-278	72	8	publication	publication	NOUN
gujaf-278	72	9	will	will	AUX
gujaf-278	72	10	be	be	AUX
gujaf-278	72	11	asked	ask	VERB
gujaf-278	72	12	to	to	PART
gujaf-278	72	13	pay	pay	VERB
gujaf-278	72	14	a	a	DET
gujaf-278	72	15	publication	publication	NOUN
gujaf-278	72	16	fee	fee	NOUN
gujaf-278	72	17	,	,	PUNCT
gujaf-278	72	18	after	after	ADP
gujaf-278	72	19	effecting	effect	VERB
gujaf-278	72	20	all	all	DET
gujaf-278	72	21	suggested	suggest	VERB
gujaf-278	72	22	corrections	correction	NOUN
gujaf-278	72	23	and	and	CCONJ
gujaf-278	72	24	changes	change	NOUN
gujaf-278	72	25	made	make	VERB
gujaf-278	72	26	on	on	ADP
gujaf-278	72	27	the	the	DET
gujaf-278	72	28	manuscript	manuscript	NOUN
gujaf-278	72	29	.	.	PUNCT
gujaf-278	73	1	all	all	DET
gujaf-278	73	2	corrected	correct	VERB
gujaf-278	73	3	papers	paper	NOUN
gujaf-278	73	4	returned	return	VERB
gujaf-278	73	5	within	within	ADP
gujaf-278	73	6	the	the	DET
gujaf-278	73	7	specified	specify	VERB
gujaf-278	73	8	time	time	NOUN
gujaf-278	73	9	frame	frame	NOUN
gujaf-278	73	10	will	will	AUX
gujaf-278	73	11	be	be	AUX
gujaf-278	73	12	published	publish	VERB
gujaf-278	73	13	in	in	ADP
gujaf-278	73	14	that	that	DET
gujaf-278	73	15	issue	issue	NOUN
gujaf-278	73	16	.	.	PUNCT
gujaf-278	74	1	payment	payment	NOUN
gujaf-278	74	2	details	detail	NOUN
gujaf-278	74	3	bank	bank	NOUN
gujaf-278	74	4	:	:	PUNCT
gujaf-278	74	5	fcmb	fcmb	PROPN
gujaf-278	74	6	account	account	PROPN
gujaf-278	74	7	number	number	NOUN
gujaf-278	74	8	:	:	PUNCT
gujaf-278	74	9	7278465011	7278465011	NUM
gujaf-278	74	10	account	account	NOUN
gujaf-278	74	11	name	name	NOUN
gujaf-278	74	12	:	:	PUNCT
gujaf-278	74	13	gusau	gusau	PROPN
gujaf-278	74	14	journal	journal	NOUN
gujaf-278	74	15	of	of	ADP
gujaf-278	74	16	accounting	accounting	NOUN
gujaf-278	74	17	and	and	CCONJ
gujaf-278	74	18	finance	finance	NOUN
gujaf-278	74	19	for	for	ADP
gujaf-278	74	20	inquiry	inquiry	NOUN
gujaf-278	74	21	the	the	DET
gujaf-278	74	22	head	head	NOUN
gujaf-278	74	23	,	,	PUNCT
gujaf-278	74	24	department	department	NOUN
gujaf-278	74	25	of	of	ADP
gujaf-278	74	26	accounting	accounting	NOUN
gujaf-278	74	27	and	and	CCONJ
gujaf-278	74	28	finance	finance	NOUN
gujaf-278	74	29	,	,	PUNCT
gujaf-278	74	30	federal	federal	ADJ
gujaf-278	74	31	university	university	NOUN
gujaf-278	74	32	gusau	gusau	PROPN
gujaf-278	74	33	,	,	PUNCT
gujaf-278	74	34	zamfara	zamfara	PROPN
gujaf-278	74	35	state	state	PROPN
gujaf-278	74	36	.	.	PUNCT
gujaf-278	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-278	76	1	+2348069393824	+2348069393824	PRON
gujaf-278	76	2	for	for	ADP
gujaf-278	76	3	more	more	ADJ
gujaf-278	76	4	information	information	NOUN
gujaf-278	76	5	,	,	PUNCT
gujaf-278	76	6	contact	contact	VERB
gujaf-278	76	7	the	the	DET
gujaf-278	76	8	editor	editor	NOUN
gujaf-278	76	9	-	-	PUNCT
gujaf-278	76	10	in	in	ADP
gujaf-278	76	11	-	-	PUNCT
gujaf-278	76	12	chief	chief	NOUN
gujaf-278	76	13	on	on	ADP
gujaf-278	76	14	+2348067766435	+2348067766435	NUM
gujaf-278	76	15	the	the	DET
gujaf-278	76	16	associate	associate	ADJ
gujaf-278	76	17	editor	editor	NOUN
gujaf-278	76	18	on	on	ADP
gujaf-278	76	19	+2348036057525	+2348036057525	NUM
gujaf-278	76	20	or	or	CCONJ
gujaf-278	76	21	visit	visit	VERB
gujaf-278	76	22	our	our	PRON
gujaf-278	76	23	website	website	NOUN
gujaf-278	76	24	on	on	ADP
gujaf-278	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-278	76	26	or	or	CCONJ
gujaf-278	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-278	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-278	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-278	76	30	gusau	gusau	ADJ
gujaf-278	76	31	journal	journal	NOUN
gujaf-278	76	32	of	of	ADP
gujaf-278	76	33	accounting	accounting	NOUN
gujaf-278	76	34	and	and	CCONJ
gujaf-278	76	35	finance	finance	NOUN
gujaf-278	76	36	,	,	PUNCT
gujaf-278	76	37	vol	vol	NOUN
gujaf-278	76	38	.	.	PROPN
gujaf-278	76	39	5	5	NUM
gujaf-278	76	40	,	,	PUNCT
gujaf-278	76	41	issue	issue	NOUN
gujaf-278	76	42	1	1	NUM
gujaf-278	76	43	,	,	PUNCT
gujaf-278	76	44	april	april	PROPN
gujaf-278	76	45	,	,	PUNCT
gujaf-278	76	46	2024	2024	NUM
gujaf-278	76	47	ix	ix	ADP
gujaf-278	76	48	contents	content	NOUN
gujaf-278	76	49	impact	impact	NOUN
gujaf-278	76	50	of	of	ADP
gujaf-278	76	51	audit	audit	NOUN
gujaf-278	76	52	quality	quality	NOUN
gujaf-278	76	53	on	on	ADP
gujaf-278	76	54	earnings	earning	NOUN
gujaf-278	76	55	management	management	NOUN
gujaf-278	76	56	of	of	ADP
gujaf-278	76	57	consumer	consumer	NOUN
gujaf-278	76	58	goods	good	NOUN
gujaf-278	76	59	firms	firm	NOUN
gujaf-278	76	60	in	in	ADP
gujaf-278	76	61	nigeria	nigeria	PROPN
gujaf-278	76	62	sirajo	sirajo	PROPN
gujaf-278	76	63	bappah	bappah	PROPN
gujaf-278	76	64	,	,	PUNCT
gujaf-278	76	65	auwal	auwal	PROPN
gujaf-278	76	66	saad	saad	PROPN
gujaf-278	76	67	,	,	PUNCT
gujaf-278	76	68	shehu	shehu	PROPN
gujaf-278	76	69	usman	usman	PROPN
gujaf-278	76	70	hassan	hassan	PROPN
gujaf-278	76	71	phd	phd	PROPN
gujaf-278	76	72	,	,	PUNCT
gujaf-278	76	73	saidu	saidu	PROPN
gujaf-278	76	74	adamu	adamu	PROPN
gujaf-278	76	75	phd	phd	PROPN
gujaf-278	76	76	board	board	PROPN
gujaf-278	76	77	characteristics	characteristic	NOUN
gujaf-278	76	78	and	and	CCONJ
gujaf-278	76	79	corporate	corporate	ADJ
gujaf-278	76	80	social	social	ADJ
gujaf-278	76	81	responsibility	responsibility	NOUN
gujaf-278	76	82	of	of	ADP
gujaf-278	76	83	listed	list	VERB
gujaf-278	76	84	oil	oil	NOUN
gujaf-278	76	85	and	and	CCONJ
gujaf-278	76	86	gas	gas	NOUN
gujaf-278	76	87	companies	company	NOUN
gujaf-278	76	88	in	in	ADP
gujaf-278	76	89	nigerian	nigerian	PROPN
gujaf-278	76	90	.	.	PUNCT
gujaf-278	77	1	aliyu	aliyu	PROPN
gujaf-278	77	2	abubakar	abubakar	PROPN
gujaf-278	77	3	,	,	PUNCT
gujaf-278	77	4	yunusa	yunusa	PROPN
gujaf-278	77	5	nasiru	nasiru	PROPN
gujaf-278	77	6	phd	phd	PROPN
gujaf-278	77	7	,	,	PUNCT
gujaf-278	77	8	dr	dr	PROPN
gujaf-278	77	9	.	.	PROPN
gujaf-278	77	10	umar	umar	PROPN
gujaf-278	77	11	abubakar	abubakar	PROPN
gujaf-278	77	12	board	board	PROPN
gujaf-278	77	13	characteristics	characteristic	NOUN
gujaf-278	77	14	and	and	CCONJ
gujaf-278	77	15	audit	audit	NOUN
gujaf-278	77	16	quality	quality	NOUN
gujaf-278	77	17	of	of	ADP
gujaf-278	77	18	listed	list	VERB
gujaf-278	77	19	consumer	consumer	NOUN
gujaf-278	77	20	goods	good	NOUN
gujaf-278	77	21	firms	firm	NOUN
gujaf-278	77	22	in	in	ADP
gujaf-278	77	23	nigeria	nigeria	PROPN
gujaf-278	77	24	aliyu	aliyu	PROPN
gujaf-278	77	25	shehu	shehu	PROPN
gujaf-278	77	26	usman	usman	PROPN
gujaf-278	77	27	,	,	PUNCT
gujaf-278	77	28	danson	danson	PROPN
gujaf-278	77	29	andrew	andrew	PROPN
gujaf-278	77	30	,	,	PUNCT
gujaf-278	77	31	abdullahi	abdullahi	PROPN
gujaf-278	77	32	bala	bala	PROPN
gujaf-278	77	33	ado	ado	PROPN
gujaf-278	77	34	phd	phd	PROPN
gujaf-278	77	35	,	,	PUNCT
gujaf-278	77	36	ceo	ceo	NOUN
gujaf-278	77	37	characteristics	characteristic	NOUN
gujaf-278	77	38	and	and	CCONJ
gujaf-278	77	39	financial	financial	ADJ
gujaf-278	77	40	reporting	reporting	NOUN
gujaf-278	77	41	quality	quality	NOUN
gujaf-278	77	42	in	in	ADP
gujaf-278	77	43	listed	list	VERB
gujaf-278	77	44	consumer	consumer	NOUN
gujaf-278	77	45	goods	good	NOUN
gujaf-278	77	46	companies	company	NOUN
gujaf-278	77	47	in	in	ADP
gujaf-278	77	48	nigeria	nigeria	PROPN
gujaf-278	77	49	okika	okika	PROPN
gujaf-278	77	50	nkiru	nkiru	PROPN
gujaf-278	77	51	philomena	philomena	PROPN
gujaf-278	77	52	,	,	PUNCT
gujaf-278	77	53	oyeneye	oyeneye	PROPN
gujaf-278	77	54	temitope	temitope	PROPN
gujaf-278	77	55	esther	esther	NOUN
gujaf-278	77	56	,	,	PUNCT
gujaf-278	77	57	adedeji	adedeji	PROPN
gujaf-278	77	58	daniel	daniel	PROPN
gujaf-278	77	59	gbadebo	gbadebo	PROPN
gujaf-278	77	60	liquidity	liquidity	PROPN
gujaf-278	77	61	risk	risk	NOUN
gujaf-278	77	62	and	and	CCONJ
gujaf-278	77	63	financial	financial	ADJ
gujaf-278	77	64	performance	performance	NOUN
gujaf-278	77	65	of	of	ADP
gujaf-278	77	66	listed	list	VERB
gujaf-278	77	67	deposit	deposit	NOUN
gujaf-278	77	68	money	money	NOUN
gujaf-278	77	69	banks	bank	NOUN
gujaf-278	77	70	in	in	ADP
gujaf-278	77	71	nigeria	nigeria	PROPN
gujaf-278	77	72	bashir	bashir	PROPN
gujaf-278	77	73	abdulrauf	abdulrauf	PROPN
gujaf-278	77	74	mohammed	mohammed	PROPN
gujaf-278	77	75	,	,	PUNCT
gujaf-278	77	76	aliyu	aliyu	PROPN
gujaf-278	77	77	ahmed	ahme	VERB
gujaf-278	77	78	abdullah	abdullah	PROPN
gujaf-278	77	79	phd	phd	PROPN
gujaf-278	77	80	,	,	PUNCT
gujaf-278	77	81	prof	prof	PROPN
gujaf-278	77	82	.	.	PUNCT
gujaf-278	78	1	salisu	salisu	PROPN
gujaf-278	78	2	mamman	mamman	PROPN
gujaf-278	78	3	ibrahim	ibrahim	PROPN
gujaf-278	78	4	yusuf	yusuf	PROPN
gujaf-278	78	5	phd	phd	PROPN
gujaf-278	78	6	,	,	PUNCT
gujaf-278	78	7	suleiman	suleiman	PROPN
gujaf-278	78	8	salami	salami	PROPN
gujaf-278	78	9	phd	phd	PROPN
gujaf-278	78	10	information	information	NOUN
gujaf-278	78	11	asymmetry	asymmetry	NOUN
gujaf-278	78	12	and	and	CCONJ
gujaf-278	78	13	cost	cost	NOUN
gujaf-278	78	14	of	of	ADP
gujaf-278	78	15	capital	capital	NOUN
gujaf-278	78	16	:	:	PUNCT
gujaf-278	78	17	a	a	DET
gujaf-278	78	18	review	review	NOUN
gujaf-278	78	19	of	of	ADP
gujaf-278	78	20	empirical	empirical	ADJ
gujaf-278	78	21	evidence	evidence	NOUN
gujaf-278	78	22	sunusi	sunusi	PROPN
gujaf-278	78	23	ridwan	ridwan	PROPN
gujaf-278	78	24	ayagi	ayagi	PROPN
gujaf-278	78	25	phd	phd	PROPN
gujaf-278	78	26	,	,	PUNCT
gujaf-278	78	27	aca	aca	PROPN
gujaf-278	78	28	,	,	PUNCT
gujaf-278	78	29	rashida	rashida	PROPN
gujaf-278	78	30	lawal	lawal	PROPN
gujaf-278	78	31	,	,	PUNCT
gujaf-278	78	32	phd	phd	NOUN
gujaf-278	78	33	ownership	ownership	NOUN
gujaf-278	78	34	structure	structure	NOUN
gujaf-278	78	35	and	and	CCONJ
gujaf-278	78	36	female	female	ADJ
gujaf-278	78	37	inclusion	inclusion	NOUN
gujaf-278	78	38	of	of	ADP
gujaf-278	78	39	listed	list	VERB
gujaf-278	78	40	financial	financial	ADJ
gujaf-278	78	41	firms	firm	NOUN
gujaf-278	78	42	in	in	ADP
gujaf-278	78	43	nigeria	nigeria	PROPN
gujaf-278	78	44	gbemigun	gbemigun	PROPN
gujaf-278	78	45	catherine	catherine	PROPN
gujaf-278	78	46	omoleye	omoleye	PROPN
gujaf-278	78	47	,	,	PUNCT
gujaf-278	78	48	alade	alade	PROPN
gujaf-278	78	49	muyiwa	muyiwa	PROPN
gujaf-278	78	50	ezekiel	ezekiel	PROPN
gujaf-278	78	51	phd	phd	PROPN
gujaf-278	78	52	csr	csr	PROPN
gujaf-278	78	53	initiatives	initiative	NOUN
gujaf-278	78	54	and	and	CCONJ
gujaf-278	78	55	sustainability	sustainability	NOUN
gujaf-278	78	56	resilience	resilience	NOUN
gujaf-278	78	57	in	in	ADP
gujaf-278	78	58	nigeria	nigeria	PROPN
gujaf-278	78	59	's	's	PART
gujaf-278	78	60	oil	oil	NOUN
gujaf-278	78	61	and	and	CCONJ
gujaf-278	78	62	gas	gas	NOUN
gujaf-278	78	63	industry	industry	NOUN
gujaf-278	78	64	:	:	PUNCT
gujaf-278	78	65	a	a	DET
gujaf-278	78	66	pls	pls	ADJ
gujaf-278	78	67	-	-	PUNCT
gujaf-278	78	68	sem	sem	NOUN
gujaf-278	78	69	approach	approach	NOUN
gujaf-278	78	70	from	from	ADP
gujaf-278	78	71	local	local	ADJ
gujaf-278	78	72	communities	community	NOUN
gujaf-278	78	73	'	'	PART
gujaf-278	78	74	perspective	perspective	NOUN
gujaf-278	78	75	tajudeen	tajudeen	NUM
gujaf-278	78	76	alaburo	alaburo	PROPN
gujaf-278	78	77	,	,	PUNCT
gujaf-278	78	78	rofiat	rofiat	PROPN
gujaf-278	78	79	bolanle	bolanle	PROPN
gujaf-278	78	80	,	,	PUNCT
gujaf-278	78	81	abdussalam	abdussalam	PROPN
gujaf-278	78	82	,	,	PUNCT
gujaf-278	78	83	abdulrahman	abdulrahman	PROPN
gujaf-278	78	84	abubakar	abubakar	PROPN
gujaf-278	78	85	,	,	PUNCT
gujaf-278	78	86	tajudeen	tajudeen	PROPN
gujaf-278	78	87	,	,	PUNCT
gujaf-278	78	88	akeem	akeem	PROPN
gujaf-278	78	89	olamilekan	olamilekan	PROPN
gujaf-278	78	90	babatunde	babatunde	PROPN
gujaf-278	78	91	capital	capital	NOUN
gujaf-278	78	92	structure	structure	NOUN
gujaf-278	78	93	and	and	CCONJ
gujaf-278	78	94	the	the	DET
gujaf-278	78	95	financial	financial	ADJ
gujaf-278	78	96	performance	performance	NOUN
gujaf-278	78	97	of	of	ADP
gujaf-278	78	98	listed	list	VERB
gujaf-278	78	99	information	information	NOUN
gujaf-278	78	100	and	and	CCONJ
gujaf-278	78	101	communications	communication	NOUN
gujaf-278	78	102	technology	technology	NOUN
gujaf-278	78	103	firms	firm	NOUN
gujaf-278	78	104	in	in	ADP
gujaf-278	78	105	nigeria	nigeria	PROPN
gujaf-278	78	106	nasiru	nasiru	PROPN
gujaf-278	78	107	adamu	adamu	PROPN
gujaf-278	78	108	kanoma	kanoma	PROPN
gujaf-278	78	109	,	,	PUNCT
gujaf-278	78	110	nurudeen	nurudeen	ADJ
gujaf-278	78	111	usman	usman	PROPN
gujaf-278	78	112	miko	miko	PROPN
gujaf-278	78	113	,	,	PUNCT
gujaf-278	78	114	augustine	augustine	PROPN
gujaf-278	78	115	ayuba	ayuba	PROPN
gujaf-278	78	116	,	,	PUNCT
gujaf-278	78	117	idris	idris	PROPN
gujaf-278	78	118	mohammed	mohammed	PROPN
gujaf-278	78	119	,	,	PUNCT
gujaf-278	78	120	mark	mark	VERB
gujaf-278	78	121	g	g	PROPN
gujaf-278	78	122	,	,	PUNCT
gujaf-278	78	123	tagwai	tagwai	PROPN
gujaf-278	78	124	gusau	gusau	PROPN
gujaf-278	78	125	journal	journal	PROPN
gujaf-278	78	126	of	of	ADP
gujaf-278	78	127	accounting	accounting	NOUN
gujaf-278	78	128	and	and	CCONJ
gujaf-278	78	129	finance	finance	NOUN
gujaf-278	78	130	,	,	PUNCT
gujaf-278	78	131	vol	vol	NOUN
gujaf-278	78	132	.	.	PROPN
gujaf-278	78	133	5	5	NUM
gujaf-278	78	134	,	,	PUNCT
gujaf-278	78	135	issue	issue	NOUN
gujaf-278	78	136	1	1	NUM
gujaf-278	78	137	,	,	PUNCT
gujaf-278	78	138	april	april	PROPN
gujaf-278	78	139	,	,	PUNCT
gujaf-278	78	140	2024	2024	NUM
gujaf-278	78	141	x	x	SYM
gujaf-278	78	142	profitability	profitability	NOUN
gujaf-278	78	143	and	and	CCONJ
gujaf-278	78	144	turnover	turnover	NOUN
gujaf-278	78	145	appraisal	appraisal	NOUN
gujaf-278	78	146	of	of	ADP
gujaf-278	78	147	listed	list	VERB
gujaf-278	78	148	deposit	deposit	NOUN
gujaf-278	78	149	money	money	NOUN
gujaf-278	78	150	banks	bank	NOUN
gujaf-278	78	151	in	in	ADP
gujaf-278	78	152	nigeria	nigeria	PROPN
gujaf-278	78	153	odogu	odogu	PROPN
gujaf-278	78	154	,	,	PUNCT
gujaf-278	78	155	terry	terry	PROPN
gujaf-278	78	156	keme	keme	PROPN
gujaf-278	78	157	zuode	zuode	PROPN
gujaf-278	78	158	(	(	PUNCT
gujaf-278	78	159	phd	phd	NOUN
gujaf-278	78	160	)	)	PUNCT
gujaf-278	78	161	and	and	CCONJ
gujaf-278	78	162	koroye	koroye	PROPN
gujaf-278	78	163	,	,	PUNCT
gujaf-278	78	164	amapamo	amapamo	PROPN
gujaf-278	78	165	stephen	stephen	PROPN
gujaf-278	78	166	board	board	PROPN
gujaf-278	78	167	attributes	attribute	NOUN
gujaf-278	78	168	and	and	CCONJ
gujaf-278	78	169	timeliness	timeliness	NOUN
gujaf-278	78	170	of	of	ADP
gujaf-278	78	171	financial	financial	ADJ
gujaf-278	78	172	reports	report	NOUN
gujaf-278	78	173	of	of	ADP
gujaf-278	78	174	listed	list	VERB
gujaf-278	78	175	non	non	ADJ
gujaf-278	78	176	-	-	ADJ
gujaf-278	78	177	financial	financial	ADJ
gujaf-278	78	178	firms	firm	NOUN
gujaf-278	78	179	in	in	ADP
gujaf-278	78	180	nigeria	nigeria	PROPN
gujaf-278	78	181	rashida	rashida	PROPN
gujaf-278	78	182	lawal	lawal	PROPN
gujaf-278	78	183	phd	phd	PROPN
gujaf-278	78	184	and	and	CCONJ
gujaf-278	78	185	prof	prof	NOUN
gujaf-278	78	186	.	.	PUNCT
gujaf-278	79	1	kabir	kabir	PROPN
gujaf-278	79	2	hamid	hamid	PROPN
gujaf-278	79	3	tahir	tahir	PROPN
gujaf-278	79	4	board	board	PROPN
gujaf-278	79	5	independence	independence	NOUN
gujaf-278	79	6	and	and	CCONJ
gujaf-278	79	7	financial	financial	ADJ
gujaf-278	79	8	reporting	reporting	NOUN
gujaf-278	79	9	quality	quality	NOUN
gujaf-278	79	10	of	of	ADP
gujaf-278	79	11	listed	list	VERB
gujaf-278	79	12	oil	oil	NOUN
gujaf-278	79	13	and	and	CCONJ
gujaf-278	79	14	gas	gas	NOUN
gujaf-278	79	15	companies	company	NOUN
gujaf-278	79	16	in	in	ADP
gujaf-278	79	17	nigeria	nigeria	PROPN
gujaf-278	79	18	:	:	PUNCT
gujaf-278	79	19	moderated	moderate	VERB
gujaf-278	79	20	by	by	ADP
gujaf-278	79	21	firm	firm	ADJ
gujaf-278	79	22	size	size	NOUN
gujaf-278	79	23	adamu	adamu	PROPN
gujaf-278	79	24	lawal	lawal	PROPN
gujaf-278	79	25	bello	bello	PROPN
gujaf-278	79	26	,	,	PUNCT
gujaf-278	79	27	prof	prof	PROPN
gujaf-278	79	28	.	.	PUNCT
gujaf-278	80	1	j.	j.	PROPN
gujaf-278	80	2	okpanachi	okpanachi	PROPN
gujaf-278	80	3	,	,	PUNCT
gujaf-278	80	4	prof	prof	PROPN
gujaf-278	80	5	.	.	PUNCT
gujaf-278	81	1	t.	t.	PROPN
gujaf-278	81	2	nyor	nyor	PROPN
gujaf-278	81	3	and	and	CCONJ
gujaf-278	81	4	lateef	lateef	PROPN
gujaf-278	81	5	olumude	olumude	PROPN
gujaf-278	81	6	mustapha	mustapha	PROPN
gujaf-278	81	7	(	(	PUNCT
gujaf-278	81	8	ph.d	ph.d	PROPN
gujaf-278	81	9	)	)	PUNCT
gujaf-278	81	10	does	do	VERB
gujaf-278	81	11	esg	esg	PROPN
gujaf-278	81	12	investment	investment	NOUN
gujaf-278	81	13	impact	impact	NOUN
gujaf-278	81	14	the	the	DET
gujaf-278	81	15	financial	financial	ADJ
gujaf-278	81	16	sustainability	sustainability	NOUN
gujaf-278	81	17	of	of	ADP
gujaf-278	81	18	nigerian	nigerian	ADJ
gujaf-278	81	19	energy	energy	NOUN
gujaf-278	81	20	companies	company	NOUN
gujaf-278	81	21	:	:	PUNCT
gujaf-278	81	22	a	a	DET
gujaf-278	81	23	panel	panel	NOUN
gujaf-278	81	24	regression	regression	NOUN
gujaf-278	81	25	approach	approach	NOUN
gujaf-278	81	26	?	?	PUNCT
gujaf-278	82	1	tajudeen	tajudeen	NOUN
gujaf-278	82	2	alaburo	alaburo	PROPN
gujaf-278	82	3	,	,	PUNCT
gujaf-278	82	4	abdulsalam	abdulsalam	PROPN
gujaf-278	82	5	and	and	CCONJ
gujaf-278	82	6	adedeji	adedeji	PROPN
gujaf-278	82	7	daniel	daniel	PROPN
gujaf-278	82	8	gbadebo	gbadebo	PROPN
gujaf-278	82	9	board	board	PROPN
gujaf-278	82	10	attributes	attribute	NOUN
gujaf-278	82	11	and	and	CCONJ
gujaf-278	82	12	sustainability	sustainability	NOUN
gujaf-278	82	13	reporting	reporting	NOUN
gujaf-278	82	14	of	of	ADP
gujaf-278	82	15	listed	list	VERB
gujaf-278	82	16	firms	firm	NOUN
gujaf-278	82	17	in	in	ADP
gujaf-278	82	18	nigeria	nigeria	PROPN
gujaf-278	82	19	idris	idris	PROPN
gujaf-278	82	20	mohammed	mohammed	PROPN
gujaf-278	82	21	,	,	PUNCT
gujaf-278	82	22	bejamin	bejamin	PROPN
gujaf-278	82	23	k	k	PROPN
gujaf-278	82	24	,	,	PUNCT
gujaf-278	82	25	gugong	gugong	PROPN
gujaf-278	82	26	phd	phd	PROPN
gujaf-278	82	27	,	,	PUNCT
gujaf-278	82	28	rofiat	rofiat	PROPN
gujaf-278	82	29	adedokun	adedokun	PROPN
gujaf-278	82	30	,	,	PUNCT
gujaf-278	82	31	abdulrahman	abdulrahman	PROPN
gujaf-278	82	32	a	a	PRON
gujaf-278	82	33	,	,	PUNCT
gujaf-278	82	34	olorunloga	olorunloga	ADJ
gujaf-278	82	35	and	and	CCONJ
gujaf-278	82	36	mark	mark	NOUN
gujaf-278	82	37	,	,	PUNCT
gujaf-278	82	38	g	g	PROPN
gujaf-278	82	39	,	,	PUNCT
gujaf-278	82	40	tagwai	tagwai	PROPN
gujaf-278	82	41	mediating	mediate	VERB
gujaf-278	82	42	effect	effect	NOUN
gujaf-278	82	43	of	of	ADP
gujaf-278	82	44	internal	internal	ADJ
gujaf-278	82	45	auditors	auditor	NOUN
gujaf-278	82	46	’	’	PART
gujaf-278	82	47	ethical	ethical	ADJ
gujaf-278	82	48	conduct	conduct	NOUN
gujaf-278	82	49	on	on	ADP
gujaf-278	82	50	the	the	DET
gujaf-278	82	51	relationship	relationship	NOUN
gujaf-278	82	52	between	between	ADP
gujaf-278	82	53	usage	usage	NOUN
gujaf-278	82	54	of	of	ADP
gujaf-278	82	55	information	information	NOUN
gujaf-278	82	56	technology	technology	NOUN
gujaf-278	82	57	,	,	PUNCT
gujaf-278	82	58	management	management	NOUN
gujaf-278	82	59	support	support	NOUN
gujaf-278	82	60	for	for	ADP
gujaf-278	82	61	internal	internal	ADJ
gujaf-278	82	62	audit	audit	NOUN
gujaf-278	82	63	department	department	NOUN
gujaf-278	82	64	,	,	PUNCT
gujaf-278	82	65	and	and	CCONJ
gujaf-278	82	66	internal	internal	ADJ
gujaf-278	82	67	audit	audit	NOUN
gujaf-278	82	68	effectiveness	effectiveness	NOUN
gujaf-278	82	69	:	:	PUNCT
gujaf-278	82	70	a	a	DET
gujaf-278	82	71	conceptual	conceptual	ADJ
gujaf-278	82	72	framework	framework	NOUN
gujaf-278	82	73	nura	nura	PROPN
gujaf-278	82	74	badamasi	badamasi	PROPN
gujaf-278	82	75	,	,	PUNCT
gujaf-278	82	76	adura	adura	NOUN
gujaf-278	82	77	binti	binti	PROPN
gujaf-278	82	78	ahmad	ahmad	PROPN
gujaf-278	82	79	gusau	gusau	PROPN
gujaf-278	82	80	journal	journal	PROPN
gujaf-278	82	81	of	of	ADP
gujaf-278	82	82	accounting	accounting	NOUN
gujaf-278	82	83	and	and	CCONJ
gujaf-278	82	84	finance	finance	NOUN
gujaf-278	82	85	,	,	PUNCT
gujaf-278	82	86	vol	vol	NOUN
gujaf-278	82	87	.	.	PROPN
gujaf-278	82	88	5	5	NUM
gujaf-278	82	89	,	,	PUNCT
gujaf-278	82	90	issue	issue	NOUN
gujaf-278	82	91	1	1	NUM
gujaf-278	82	92	,	,	PUNCT
gujaf-278	82	93	april	april	PROPN
gujaf-278	82	94	,	,	PUNCT
gujaf-278	82	95	2024	2024	NUM
gujaf-278	82	96	68	68	NUM
gujaf-278	82	97	ceo	ceo	NOUN
gujaf-278	82	98	characteristics	characteristic	NOUN
gujaf-278	82	99	and	and	CCONJ
gujaf-278	82	100	financial	financial	ADJ
gujaf-278	82	101	reporting	reporting	NOUN
gujaf-278	82	102	quality	quality	NOUN
gujaf-278	82	103	in	in	ADP
gujaf-278	82	104	listed	list	VERB
gujaf-278	82	105	consumer	consumer	NOUN
gujaf-278	82	106	goods	good	NOUN
gujaf-278	82	107	companies	company	NOUN
gujaf-278	82	108	in	in	ADP
gujaf-278	82	109	nigeria	nigeria	PROPN
gujaf-278	82	110	okika	okika	PROPN
gujaf-278	82	111	nkiru	nkiru	PROPN
gujaf-278	82	112	philomena	philomena	PROPN
gujaf-278	82	113	department	department	PROPN
gujaf-278	82	114	of	of	ADP
gujaf-278	82	115	accounting	accounting	PROPN
gujaf-278	82	116	and	and	CCONJ
gujaf-278	82	117	finance	finance	NOUN
gujaf-278	82	118	anchor	anchor	PROPN
gujaf-278	82	119	university	university	PROPN
gujaf-278	82	120	,	,	PUNCT
gujaf-278	82	121	ayobo	ayobo	PROPN
gujaf-278	82	122	ipaja	ipaja	PROPN
gujaf-278	82	123	lagos	lagos	PROPN
gujaf-278	82	124	philuxnkiru@gmail.com	philuxnkiru@gmail.com	X
gujaf-278	82	125	oyeneye	oyeneye	PROPN
gujaf-278	82	126	temitope	temitope	PROPN
gujaf-278	82	127	esther	esther	PROPN
gujaf-278	82	128	department	department	PROPN
gujaf-278	82	129	of	of	ADP
gujaf-278	82	130	accounting	accounting	PROPN
gujaf-278	82	131	and	and	CCONJ
gujaf-278	82	132	finance	finance	NOUN
gujaf-278	82	133	anchor	anchor	PROPN
gujaf-278	82	134	university	university	PROPN
gujaf-278	82	135	,	,	PUNCT
gujaf-278	82	136	ayobo	ayobo	PROPN
gujaf-278	82	137	ipaja	ipaja	PROPN
gujaf-278	82	138	lagos	lagos	PROPN
gujaf-278	82	139	toyeneye@aul.edu.ng	toyeneye@aul.edu.ng	NOUN
gujaf-278	82	140	adedeji	adedeji	VERB
gujaf-278	82	141	daniel	daniel	PROPN
gujaf-278	82	142	gbadebo	gbadebo	PROPN
gujaf-278	82	143	department	department	PROPN
gujaf-278	82	144	of	of	ADP
gujaf-278	82	145	accounting	accounting	PROPN
gujaf-278	82	146	science	science	PROPN
gujaf-278	82	147	walter	walter	PROPN
gujaf-278	82	148	sisulu	sisulu	PROPN
gujaf-278	82	149	university	university	PROPN
gujaf-278	82	150	,	,	PUNCT
gujaf-278	82	151	mthatha	mthatha	PROPN
gujaf-278	82	152	,	,	PUNCT
gujaf-278	83	1	south	south	PROPN
gujaf-278	83	2	africa	africa	PROPN
gujaf-278	83	3	agbadebo@wsu.ac.za	agbadebo@wsu.ac.za	PROPN
gujaf-278	83	4	abstract	abstract	NOUN
gujaf-278	84	1	this	this	DET
gujaf-278	84	2	study	study	NOUN
gujaf-278	84	3	investigates	investigate	VERB
gujaf-278	84	4	the	the	DET
gujaf-278	84	5	connection	connection	NOUN
gujaf-278	84	6	between	between	ADP
gujaf-278	84	7	the	the	DET
gujaf-278	84	8	ceo	ceo	NOUN
gujaf-278	84	9	characteristics	characteristic	NOUN
gujaf-278	84	10	and	and	CCONJ
gujaf-278	84	11	the	the	DET
gujaf-278	84	12	quality	quality	NOUN
gujaf-278	84	13	of	of	ADP
gujaf-278	84	14	financial	financial	ADJ
gujaf-278	84	15	reporting	reporting	NOUN
gujaf-278	84	16	in	in	ADP
gujaf-278	84	17	nigerian	nigerian	ADJ
gujaf-278	84	18	consumer	consumer	NOUN
gujaf-278	84	19	goods	good	NOUN
gujaf-278	84	20	companies	company	NOUN
gujaf-278	84	21	.	.	PUNCT
gujaf-278	85	1	data	datum	NOUN
gujaf-278	85	2	used	use	VERB
gujaf-278	85	3	was	be	AUX
gujaf-278	85	4	from	from	ADP
gujaf-278	85	5	the	the	DET
gujaf-278	85	6	annual	annual	ADJ
gujaf-278	85	7	report	report	NOUN
gujaf-278	85	8	of	of	ADP
gujaf-278	85	9	10	10	NUM
gujaf-278	85	10	consumer	consumer	NOUN
gujaf-278	85	11	goods	good	NOUN
gujaf-278	85	12	firms	firm	NOUN
gujaf-278	85	13	listed	list	VERB
gujaf-278	85	14	in	in	ADP
gujaf-278	85	15	the	the	DET
gujaf-278	85	16	nigeria	nigeria	PROPN
gujaf-278	85	17	stock	stock	PROPN
gujaf-278	85	18	exchange	exchange	PROPN
gujaf-278	85	19	from	from	ADP
gujaf-278	85	20	2013	2013	NUM
gujaf-278	85	21	to	to	ADP
gujaf-278	85	22	2022	2022	NUM
gujaf-278	85	23	.	.	PUNCT
gujaf-278	86	1	using	use	VERB
gujaf-278	86	2	ordinary	ordinary	ADJ
gujaf-278	86	3	least	least	ADJ
gujaf-278	86	4	square	square	ADJ
gujaf-278	86	5	regression	regression	NOUN
gujaf-278	86	6	,	,	PUNCT
gujaf-278	86	7	the	the	DET
gujaf-278	86	8	research	research	NOUN
gujaf-278	86	9	revealed	reveal	VERB
gujaf-278	86	10	that	that	SCONJ
gujaf-278	86	11	ceo	ceo	NOUN
gujaf-278	86	12	gender	gender	NOUN
gujaf-278	86	13	and	and	CCONJ
gujaf-278	86	14	tenure	tenure	NOUN
gujaf-278	86	15	have	have	VERB
gujaf-278	86	16	a	a	DET
gujaf-278	86	17	positive	positive	ADJ
gujaf-278	86	18	and	and	CCONJ
gujaf-278	86	19	substantial	substantial	ADJ
gujaf-278	86	20	effect	effect	NOUN
gujaf-278	86	21	on	on	ADP
gujaf-278	86	22	financial	financial	ADJ
gujaf-278	86	23	reporting	reporting	NOUN
gujaf-278	86	24	quality	quality	NOUN
gujaf-278	86	25	.	.	PUNCT
gujaf-278	87	1	ceo	ceo	NOUN
gujaf-278	87	2	financial	financial	ADJ
gujaf-278	87	3	expertise	expertise	NOUN
gujaf-278	87	4	was	be	AUX
gujaf-278	87	5	found	find	VERB
gujaf-278	87	6	to	to	PART
gujaf-278	87	7	be	be	AUX
gujaf-278	87	8	insignificant	insignificant	ADJ
gujaf-278	87	9	.	.	PUNCT
gujaf-278	88	1	the	the	DET
gujaf-278	88	2	study	study	NOUN
gujaf-278	88	3	concluded	conclude	VERB
gujaf-278	88	4	that	that	SCONJ
gujaf-278	88	5	long	long	ADJ
gujaf-278	88	6	-	-	PUNCT
gujaf-278	88	7	tenure	tenure	NOUN
gujaf-278	88	8	ceos	ceos	NOUN
gujaf-278	88	9	and	and	CCONJ
gujaf-278	88	10	female	female	ADJ
gujaf-278	88	11	ceos	ceo	NOUN
gujaf-278	88	12	contribute	contribute	VERB
gujaf-278	88	13	to	to	ADP
gujaf-278	88	14	better	well	ADJ
gujaf-278	88	15	financial	financial	ADJ
gujaf-278	88	16	reporting	reporting	NOUN
gujaf-278	88	17	quality	quality	NOUN
gujaf-278	88	18	in	in	ADP
gujaf-278	88	19	the	the	DET
gujaf-278	88	20	consumer	consumer	NOUN
gujaf-278	88	21	goods	good	NOUN
gujaf-278	88	22	industry	industry	NOUN
gujaf-278	88	23	.	.	PUNCT
gujaf-278	89	1	the	the	DET
gujaf-278	89	2	study	study	NOUN
gujaf-278	89	3	recommends	recommend	VERB
gujaf-278	89	4	among	among	ADP
gujaf-278	89	5	others	other	NOUN
gujaf-278	89	6	that	that	SCONJ
gujaf-278	89	7	the	the	DET
gujaf-278	89	8	board	board	NOUN
gujaf-278	89	9	of	of	ADP
gujaf-278	89	10	directors	director	NOUN
gujaf-278	89	11	of	of	ADP
gujaf-278	89	12	consumer	consumer	NOUN
gujaf-278	89	13	goods	good	NOUN
gujaf-278	89	14	firms	firm	NOUN
gujaf-278	89	15	in	in	ADP
gujaf-278	89	16	nigeria	nigeria	PROPN
gujaf-278	89	17	should	should	AUX
gujaf-278	89	18	encourage	encourage	VERB
gujaf-278	89	19	gender	gender	NOUN
gujaf-278	89	20	diversity	diversity	NOUN
gujaf-278	89	21	at	at	ADP
gujaf-278	89	22	the	the	DET
gujaf-278	89	23	executive	executive	ADJ
gujaf-278	89	24	level	level	NOUN
gujaf-278	89	25	through	through	ADP
gujaf-278	89	26	policies	policy	NOUN
gujaf-278	89	27	and	and	CCONJ
gujaf-278	89	28	initiatives	initiative	NOUN
gujaf-278	89	29	that	that	PRON
gujaf-278	89	30	promote	promote	VERB
gujaf-278	89	31	equal	equal	ADJ
gujaf-278	89	32	opportunities	opportunity	NOUN
gujaf-278	89	33	for	for	ADP
gujaf-278	89	34	women	woman	NOUN
gujaf-278	89	35	.	.	PUNCT
gujaf-278	90	1	keywords	keyword	NOUN
gujaf-278	90	2	:	:	PUNCT
gujaf-278	90	3	financial	financial	ADJ
gujaf-278	90	4	reporting	reporting	NOUN
gujaf-278	90	5	quality	quality	NOUN
gujaf-278	90	6	,	,	PUNCT
gujaf-278	90	7	ceo	ceo	NOUN
gujaf-278	90	8	characteristics	characteristic	NOUN
gujaf-278	90	9	,	,	PUNCT
gujaf-278	90	10	ceo	ceo	NOUN
gujaf-278	90	11	tenure	tenure	NOUN
gujaf-278	90	12	,	,	PUNCT
gujaf-278	90	13	ceo	ceo	NOUN
gujaf-278	90	14	gender	gender	NOUN
gujaf-278	90	15	1	1	NUM
gujaf-278	90	16	.	.	PUNCT
gujaf-278	90	17	introduction	introduction	NOUN
gujaf-278	90	18	globally	globally	ADV
gujaf-278	90	19	,	,	PUNCT
gujaf-278	90	20	emphasis	emphasis	NOUN
gujaf-278	90	21	has	have	AUX
gujaf-278	90	22	been	be	AUX
gujaf-278	90	23	placed	place	VERB
gujaf-278	90	24	on	on	ADP
gujaf-278	90	25	the	the	DET
gujaf-278	90	26	quality	quality	NOUN
gujaf-278	90	27	of	of	ADP
gujaf-278	90	28	information	information	NOUN
gujaf-278	90	29	in	in	ADP
gujaf-278	90	30	financial	financial	ADJ
gujaf-278	90	31	reports	report	NOUN
gujaf-278	90	32	because	because	SCONJ
gujaf-278	90	33	of	of	ADP
gujaf-278	90	34	its	its	PRON
gujaf-278	90	35	importance	importance	NOUN
gujaf-278	90	36	to	to	ADP
gujaf-278	90	37	shareholders	shareholder	NOUN
gujaf-278	90	38	,	,	PUNCT
gujaf-278	90	39	creditors	creditor	NOUN
gujaf-278	90	40	,	,	PUNCT
gujaf-278	90	41	regulators	regulator	NOUN
gujaf-278	90	42	,	,	PUNCT
gujaf-278	90	43	stakeholders	stakeholder	NOUN
gujaf-278	90	44	,	,	PUNCT
gujaf-278	90	45	and	and	CCONJ
gujaf-278	90	46	other	other	ADJ
gujaf-278	90	47	users	user	NOUN
gujaf-278	90	48	.	.	PUNCT
gujaf-278	91	1	the	the	DET
gujaf-278	91	2	objective	objective	NOUN
gujaf-278	91	3	of	of	ADP
gujaf-278	91	4	the	the	DET
gujaf-278	91	5	international	international	ADJ
gujaf-278	91	6	accounting	accounting	NOUN
gujaf-278	91	7	standards	standard	NOUN
gujaf-278	91	8	board	board	PROPN
gujaf-278	91	9	's	's	PART
gujaf-278	91	10	(	(	PUNCT
gujaf-278	91	11	iasb	iasb	ADJ
gujaf-278	91	12	)	)	PUNCT
gujaf-278	91	13	financial	financial	ADJ
gujaf-278	91	14	report	report	NOUN
gujaf-278	91	15	is	be	AUX
gujaf-278	91	16	to	to	PART
gujaf-278	91	17	improve	improve	VERB
gujaf-278	91	18	users	user	NOUN
gujaf-278	91	19	'	'	PART
gujaf-278	91	20	ability	ability	NOUN
gujaf-278	91	21	to	to	PART
gujaf-278	91	22	make	make	VERB
gujaf-278	91	23	mailto:philuxnkiru@gmail.com	mailto:philuxnkiru@gmail.com	X
gujaf-278	91	24	mailto:toyeneye@aul.edu.ng	mailto:toyeneye@aul.edu.ng	NOUN
gujaf-278	91	25	gusau	gusau	PROPN
gujaf-278	91	26	journal	journal	PROPN
gujaf-278	91	27	of	of	ADP
gujaf-278	91	28	accounting	accounting	NOUN
gujaf-278	91	29	and	and	CCONJ
gujaf-278	91	30	finance	finance	NOUN
gujaf-278	91	31	,	,	PUNCT
gujaf-278	91	32	vol	vol	NOUN
gujaf-278	91	33	.	.	PROPN
gujaf-278	91	34	5	5	NUM
gujaf-278	91	35	,	,	PUNCT
gujaf-278	91	36	issue	issue	NOUN
gujaf-278	91	37	1	1	NUM
gujaf-278	91	38	,	,	PUNCT
gujaf-278	91	39	april	april	PROPN
gujaf-278	91	40	,	,	PUNCT
gujaf-278	91	41	2024	2024	NUM
gujaf-278	91	42	69	69	NUM
gujaf-278	91	43	decisions	decision	NOUN
gujaf-278	91	44	by	by	ADP
gujaf-278	91	45	preparing	prepare	VERB
gujaf-278	91	46	and	and	CCONJ
gujaf-278	91	47	presenting	present	VERB
gujaf-278	91	48	pertinent	pertinent	ADJ
gujaf-278	91	49	data	datum	NOUN
gujaf-278	91	50	(	(	PUNCT
gujaf-278	91	51	iasb	iasb	NOUN
gujaf-278	91	52	,	,	PUNCT
gujaf-278	91	53	2018	2018	NUM
gujaf-278	91	54	)	)	PUNCT
gujaf-278	91	55	.	.	PUNCT
gujaf-278	92	1	since	since	SCONJ
gujaf-278	92	2	market	market	NOUN
gujaf-278	92	3	participants	participant	NOUN
gujaf-278	92	4	,	,	PUNCT
gujaf-278	92	5	including	include	VERB
gujaf-278	92	6	investors	investor	NOUN
gujaf-278	92	7	,	,	PUNCT
gujaf-278	92	8	lenders	lender	NOUN
gujaf-278	92	9	,	,	PUNCT
gujaf-278	92	10	and	and	CCONJ
gujaf-278	92	11	regulators	regulator	NOUN
gujaf-278	92	12	,	,	PUNCT
gujaf-278	92	13	rely	rely	VERB
gujaf-278	92	14	on	on	ADP
gujaf-278	92	15	financial	financial	ADJ
gujaf-278	92	16	reporting	reporting	NOUN
gujaf-278	92	17	information	information	NOUN
gujaf-278	92	18	to	to	PART
gujaf-278	92	19	make	make	VERB
gujaf-278	92	20	decisions	decision	NOUN
gujaf-278	92	21	,	,	PUNCT
gujaf-278	92	22	financial	financial	ADJ
gujaf-278	92	23	reporting	reporting	NOUN
gujaf-278	92	24	quality	quality	NOUN
gujaf-278	92	25	is	be	AUX
gujaf-278	92	26	therefore	therefore	ADV
gujaf-278	92	27	essential	essential	ADJ
gujaf-278	92	28	to	to	ADP
gujaf-278	92	29	preserving	preserve	VERB
gujaf-278	92	30	the	the	DET
gujaf-278	92	31	efficiency	efficiency	NOUN
gujaf-278	92	32	of	of	ADP
gujaf-278	92	33	the	the	DET
gujaf-278	92	34	financial	financial	ADJ
gujaf-278	92	35	markets	market	NOUN
gujaf-278	92	36	(	(	PUNCT
gujaf-278	92	37	yeh	yeh	PROPN
gujaf-278	92	38	,	,	PUNCT
gujaf-278	92	39	chen	chen	PROPN
gujaf-278	92	40	&	&	CCONJ
gujaf-278	92	41	wu	wu	PROPN
gujaf-278	92	42	,	,	PUNCT
gujaf-278	92	43	2014	2014	NUM
gujaf-278	92	44	)	)	PUNCT
gujaf-278	92	45	.	.	PUNCT
gujaf-278	93	1	economic	economic	ADJ
gujaf-278	93	2	decisions	decision	NOUN
gujaf-278	93	3	are	be	AUX
gujaf-278	93	4	made	make	VERB
gujaf-278	93	5	using	use	VERB
gujaf-278	93	6	high	high	ADJ
gujaf-278	93	7	-	-	PUNCT
gujaf-278	93	8	quality	quality	NOUN
gujaf-278	93	9	information	information	NOUN
gujaf-278	93	10	,	,	PUNCT
gujaf-278	93	11	yet	yet	CCONJ
gujaf-278	93	12	the	the	DET
gujaf-278	93	13	concept	concept	NOUN
gujaf-278	93	14	of	of	ADP
gujaf-278	93	15	"	"	PUNCT
gujaf-278	93	16	quality	quality	NOUN
gujaf-278	93	17	"	"	PUNCT
gujaf-278	93	18	is	be	AUX
gujaf-278	93	19	elusive	elusive	ADJ
gujaf-278	93	20	and	and	CCONJ
gujaf-278	93	21	difficult	difficult	ADJ
gujaf-278	93	22	to	to	PART
gujaf-278	93	23	define	define	VERB
gujaf-278	93	24	(	(	PUNCT
gujaf-278	93	25	barth	barth	NOUN
gujaf-278	93	26	,	,	PUNCT
gujaf-278	93	27	landsman	landsman	NOUN
gujaf-278	93	28	&	&	CCONJ
gujaf-278	93	29	lang	lang	PROPN
gujaf-278	93	30	,	,	PUNCT
gujaf-278	93	31	2008	2008	NUM
gujaf-278	93	32	)	)	PUNCT
gujaf-278	93	33	.	.	PUNCT
gujaf-278	94	1	the	the	DET
gujaf-278	94	2	majority	majority	NOUN
gujaf-278	94	3	of	of	ADP
gujaf-278	94	4	empirical	empirical	ADJ
gujaf-278	94	5	research	research	NOUN
gujaf-278	94	6	has	have	AUX
gujaf-278	94	7	used	use	VERB
gujaf-278	94	8	earnings	earning	NOUN
gujaf-278	94	9	management	management	NOUN
gujaf-278	94	10	metrics	metric	NOUN
gujaf-278	94	11	to	to	PART
gujaf-278	94	12	define	define	VERB
gujaf-278	94	13	the	the	DET
gujaf-278	94	14	quality	quality	NOUN
gujaf-278	94	15	of	of	ADP
gujaf-278	94	16	financial	financial	ADJ
gujaf-278	94	17	reporting	reporting	NOUN
gujaf-278	94	18	.	.	PUNCT
gujaf-278	95	1	one	one	NUM
gujaf-278	95	2	way	way	NOUN
gujaf-278	95	3	to	to	PART
gujaf-278	95	4	interpret	interpret	VERB
gujaf-278	95	5	earnings	earning	NOUN
gujaf-278	95	6	management	management	NOUN
gujaf-278	95	7	is	be	AUX
gujaf-278	95	8	as	as	ADP
gujaf-278	95	9	the	the	DET
gujaf-278	95	10	existence	existence	NOUN
gujaf-278	95	11	of	of	ADP
gujaf-278	95	12	untruthfulness	untruthfulness	NOUN
gujaf-278	95	13	in	in	ADP
gujaf-278	95	14	a	a	DET
gujaf-278	95	15	financial	financial	ADJ
gujaf-278	95	16	report	report	NOUN
gujaf-278	95	17	.	.	PUNCT
gujaf-278	96	1	earnings	earning	NOUN
gujaf-278	96	2	management	management	NOUN
gujaf-278	96	3	is	be	AUX
gujaf-278	96	4	defined	define	VERB
gujaf-278	96	5	as	as	ADP
gujaf-278	96	6	when	when	SCONJ
gujaf-278	96	7	managers	manager	NOUN
gujaf-278	96	8	employ	employ	VERB
gujaf-278	96	9	their	their	PRON
gujaf-278	96	10	judgment	judgment	NOUN
gujaf-278	96	11	to	to	PART
gujaf-278	96	12	alter	alter	VERB
gujaf-278	96	13	the	the	DET
gujaf-278	96	14	financial	financial	ADJ
gujaf-278	96	15	report	report	NOUN
gujaf-278	96	16	to	to	PART
gujaf-278	96	17	appear	appear	VERB
gujaf-278	96	18	different	different	ADJ
gujaf-278	96	19	from	from	ADP
gujaf-278	96	20	reality	reality	NOUN
gujaf-278	96	21	.	.	PUNCT
gujaf-278	97	1	accounting	accounting	NOUN
gujaf-278	97	2	scholars	scholar	NOUN
gujaf-278	97	3	and	and	CCONJ
gujaf-278	97	4	practitioners	practitioner	NOUN
gujaf-278	97	5	have	have	AUX
gujaf-278	97	6	been	be	AUX
gujaf-278	97	7	interested	interested	ADJ
gujaf-278	97	8	in	in	ADP
gujaf-278	97	9	the	the	DET
gujaf-278	97	10	topics	topic	NOUN
gujaf-278	97	11	of	of	ADP
gujaf-278	97	12	earnings	earning	NOUN
gujaf-278	97	13	manipulation	manipulation	NOUN
gujaf-278	97	14	and	and	CCONJ
gujaf-278	97	15	accounting	accounting	NOUN
gujaf-278	97	16	information	information	NOUN
gujaf-278	97	17	transparency	transparency	NOUN
gujaf-278	97	18	for	for	ADP
gujaf-278	97	19	a	a	DET
gujaf-278	97	20	number	number	NOUN
gujaf-278	97	21	of	of	ADP
gujaf-278	97	22	years	year	NOUN
gujaf-278	97	23	(	(	PUNCT
gujaf-278	97	24	amara	amara	X
gujaf-278	97	25	et	et	PROPN
gujaf-278	97	26	al	al	PROPN
gujaf-278	97	27	.	.	PROPN
gujaf-278	97	28	,	,	PUNCT
gujaf-278	97	29	2013	2013	NUM
gujaf-278	97	30	;	;	PUNCT
gujaf-278	97	31	gounopoulos	gounopoulos	PROPN
gujaf-278	97	32	&	&	CCONJ
gujaf-278	97	33	pham	pham	PROPN
gujaf-278	97	34	,	,	PUNCT
gujaf-278	97	35	2018	2018	NUM
gujaf-278	97	36	)	)	PUNCT
gujaf-278	97	37	.	.	PUNCT
gujaf-278	98	1	the	the	DET
gujaf-278	98	2	reputation	reputation	NOUN
gujaf-278	98	3	of	of	ADP
gujaf-278	98	4	the	the	DET
gujaf-278	98	5	profession	profession	NOUN
gujaf-278	98	6	has	have	AUX
gujaf-278	98	7	been	be	AUX
gujaf-278	98	8	called	call	VERB
gujaf-278	98	9	into	into	ADP
gujaf-278	98	10	doubt	doubt	NOUN
gujaf-278	98	11	by	by	ADP
gujaf-278	98	12	financial	financial	ADJ
gujaf-278	98	13	scandals	scandal	NOUN
gujaf-278	98	14	that	that	PRON
gujaf-278	98	15	resulted	result	VERB
gujaf-278	98	16	in	in	ADP
gujaf-278	98	17	the	the	DET
gujaf-278	98	18	failure	failure	NOUN
gujaf-278	98	19	of	of	ADP
gujaf-278	98	20	corporations	corporation	NOUN
gujaf-278	98	21	that	that	PRON
gujaf-278	98	22	were	be	AUX
gujaf-278	98	23	deemed	deem	VERB
gujaf-278	98	24	too	too	ADV
gujaf-278	98	25	big	big	ADJ
gujaf-278	98	26	to	to	PART
gujaf-278	98	27	fail	fail	VERB
gujaf-278	98	28	,	,	PUNCT
gujaf-278	98	29	such	such	ADJ
gujaf-278	98	30	as	as	ADP
gujaf-278	98	31	enron	enron	PROPN
gujaf-278	98	32	,	,	PUNCT
gujaf-278	98	33	worldcom	worldcom	PROPN
gujaf-278	98	34	,	,	PUNCT
gujaf-278	98	35	and	and	CCONJ
gujaf-278	98	36	parmalat	parmalat	NOUN
gujaf-278	98	37	,	,	PUNCT
gujaf-278	98	38	to	to	PART
gujaf-278	98	39	mention	mention	VERB
gujaf-278	98	40	a	a	DET
gujaf-278	98	41	few	few	ADJ
gujaf-278	98	42	,	,	PUNCT
gujaf-278	98	43	and	and	CCONJ
gujaf-278	98	44	their	their	PRON
gujaf-278	98	45	numerous	numerous	ADJ
gujaf-278	98	46	external	external	ADJ
gujaf-278	98	47	auditors	auditor	NOUN
gujaf-278	98	48	.	.	PUNCT
gujaf-278	99	1	included	include	VERB
gujaf-278	99	2	as	as	ADV
gujaf-278	99	3	well	well	ADV
gujaf-278	99	4	is	be	AUX
gujaf-278	99	5	the	the	DET
gujaf-278	99	6	german	german	ADJ
gujaf-278	99	7	wirecard	wirecard	NOUN
gujaf-278	99	8	case	case	NOUN
gujaf-278	99	9	from	from	ADP
gujaf-278	99	10	2020	2020	NUM
gujaf-278	99	11	,	,	PUNCT
gujaf-278	99	12	which	which	PRON
gujaf-278	99	13	is	be	AUX
gujaf-278	99	14	regarded	regard	VERB
gujaf-278	99	15	as	as	ADP
gujaf-278	99	16	one	one	NUM
gujaf-278	99	17	of	of	ADP
gujaf-278	99	18	the	the	DET
gujaf-278	99	19	biggest	big	ADJ
gujaf-278	99	20	financial	financial	ADJ
gujaf-278	99	21	scandals	scandal	NOUN
gujaf-278	99	22	in	in	ADP
gujaf-278	99	23	europe	europe	PROPN
gujaf-278	99	24	to	to	ADP
gujaf-278	99	25	date	date	NOUN
gujaf-278	99	26	and	and	CCONJ
gujaf-278	99	27	is	be	AUX
gujaf-278	99	28	linked	link	VERB
gujaf-278	99	29	to	to	ADP
gujaf-278	99	30	a	a	DET
gujaf-278	99	31	corporate	corporate	ADJ
gujaf-278	99	32	governance	governance	NOUN
gujaf-278	99	33	problem	problem	NOUN
gujaf-278	99	34	(	(	PUNCT
gujaf-278	99	35	giovannetti	giovannetti	NOUN
gujaf-278	99	36	,	,	PUNCT
gujaf-278	99	37	2020	2020	NUM
gujaf-278	99	38	)	)	PUNCT
gujaf-278	99	39	.	.	PUNCT
gujaf-278	100	1	there	there	PRON
gujaf-278	100	2	are	be	VERB
gujaf-278	100	3	allegations	allegation	NOUN
gujaf-278	100	4	of	of	ADP
gujaf-278	100	5	fraudulent	fraudulent	ADJ
gujaf-278	100	6	accounting	accounting	NOUN
gujaf-278	100	7	and	and	CCONJ
gujaf-278	100	8	market	market	NOUN
gujaf-278	100	9	manipulation	manipulation	NOUN
gujaf-278	100	10	around	around	ADP
gujaf-278	100	11	the	the	DET
gujaf-278	100	12	wirecard	wirecard	NOUN
gujaf-278	100	13	scandal.a	scandal.a	PROPN
gujaf-278	100	14	series	series	NOUN
gujaf-278	100	15	of	of	ADP
gujaf-278	100	16	studies	study	NOUN
gujaf-278	100	17	have	have	AUX
gujaf-278	100	18	discussed	discuss	VERB
gujaf-278	100	19	as	as	ADP
gujaf-278	100	20	antecedent	antecedent	NOUN
gujaf-278	100	21	to	to	ADP
gujaf-278	100	22	financial	financial	ADJ
gujaf-278	100	23	reporting	reporting	NOUN
gujaf-278	100	24	which	which	PRON
gujaf-278	100	25	includes	include	VERB
gujaf-278	100	26	corporate	corporate	ADJ
gujaf-278	100	27	governance	governance	NOUN
gujaf-278	100	28	dimensions	dimension	NOUN
gujaf-278	100	29	such	such	ADJ
gujaf-278	100	30	as	as	ADP
gujaf-278	100	31	chief	chief	ADJ
gujaf-278	100	32	executive	executive	ADJ
gujaf-278	100	33	officer	officer	NOUN
gujaf-278	100	34	(	(	PUNCT
gujaf-278	100	35	ceo	ceo	NOUN
gujaf-278	100	36	)	)	PUNCT
gujaf-278	100	37	characteristics	characteristic	NOUN
gujaf-278	100	38	,	,	PUNCT
gujaf-278	100	39	board	board	NOUN
gujaf-278	100	40	of	of	ADP
gujaf-278	100	41	directors	director	NOUN
gujaf-278	100	42	,	,	PUNCT
gujaf-278	100	43	audit	audit	NOUN
gujaf-278	100	44	committee	committee	NOUN
gujaf-278	100	45	,	,	PUNCT
gujaf-278	100	46	and	and	CCONJ
gujaf-278	100	47	others	other	NOUN
gujaf-278	100	48	(	(	PUNCT
gujaf-278	100	49	cimini	cimini	NOUN
gujaf-278	100	50	,	,	PUNCT
gujaf-278	100	51	2015	2015	NUM
gujaf-278	100	52	;	;	PUNCT
gujaf-278	100	53	eng	eng	PROPN
gujaf-278	100	54	et	et	PROPN
gujaf-278	100	55	al	al	PROPN
gujaf-278	100	56	.	.	PROPN
gujaf-278	100	57	,	,	PUNCT
gujaf-278	100	58	2019	2019	NUM
gujaf-278	100	59	)	)	PUNCT
gujaf-278	100	60	.	.	PUNCT
gujaf-278	101	1	executives	executive	NOUN
gujaf-278	101	2	,	,	PUNCT
gujaf-278	101	3	however	however	ADV
gujaf-278	101	4	,	,	PUNCT
gujaf-278	101	5	are	be	AUX
gujaf-278	101	6	the	the	DET
gujaf-278	101	7	only	only	ADJ
gujaf-278	101	8	ones	one	NOUN
gujaf-278	101	9	in	in	ADP
gujaf-278	101	10	charge	charge	NOUN
gujaf-278	101	11	of	of	ADP
gujaf-278	101	12	creating	create	VERB
gujaf-278	101	13	accurate	accurate	ADJ
gujaf-278	101	14	and	and	CCONJ
gujaf-278	101	15	fair	fair	ADJ
gujaf-278	101	16	financial	financial	ADJ
gujaf-278	101	17	reports	report	NOUN
gujaf-278	101	18	and	and	CCONJ
gujaf-278	101	19	play	play	VERB
gujaf-278	101	20	a	a	DET
gujaf-278	101	21	major	major	ADJ
gujaf-278	101	22	role	role	NOUN
gujaf-278	101	23	in	in	ADP
gujaf-278	101	24	the	the	DET
gujaf-278	101	25	reporting	reporting	NOUN
gujaf-278	101	26	process	process	NOUN
gujaf-278	101	27	.	.	PUNCT
gujaf-278	102	1	ceos	ceos	PROPN
gujaf-278	102	2	are	be	AUX
gujaf-278	102	3	a	a	DET
gujaf-278	102	4	company	company	NOUN
gujaf-278	102	5	's	's	PART
gujaf-278	102	6	senior	senior	ADJ
gujaf-278	102	7	executives	executive	NOUN
gujaf-278	102	8	and	and	CCONJ
gujaf-278	102	9	are	be	AUX
gujaf-278	102	10	in	in	ADP
gujaf-278	102	11	charge	charge	NOUN
gujaf-278	102	12	of	of	ADP
gujaf-278	102	13	setting	set	VERB
gujaf-278	102	14	the	the	DET
gujaf-278	102	15	company	company	NOUN
gujaf-278	102	16	's	's	PART
gujaf-278	102	17	strategic	strategic	ADJ
gujaf-278	102	18	direction	direction	NOUN
gujaf-278	102	19	and	and	CCONJ
gujaf-278	102	20	guaranteeing	guarantee	VERB
gujaf-278	102	21	its	its	PRON
gujaf-278	102	22	success	success	NOUN
gujaf-278	102	23	.	.	PUNCT
gujaf-278	103	1	there	there	PRON
gujaf-278	103	2	is	be	VERB
gujaf-278	103	3	ongoing	ongoing	ADJ
gujaf-278	103	4	criticism	criticism	NOUN
gujaf-278	103	5	of	of	ADP
gujaf-278	103	6	the	the	DET
gujaf-278	103	7	ceo	ceo	NOUN
gujaf-278	103	8	and	and	CCONJ
gujaf-278	103	9	other	other	ADJ
gujaf-278	103	10	top	top	ADJ
gujaf-278	103	11	management	management	NOUN
gujaf-278	103	12	team	team	NOUN
gujaf-278	103	13	for	for	ADP
gujaf-278	103	14	being	be	AUX
gujaf-278	103	15	responsible	responsible	ADJ
gujaf-278	103	16	for	for	ADP
gujaf-278	103	17	the	the	DET
gujaf-278	103	18	earnings	earning	NOUN
gujaf-278	103	19	manipulation	manipulation	NOUN
gujaf-278	103	20	which	which	PRON
gujaf-278	103	21	has	have	AUX
gujaf-278	103	22	influenced	influence	VERB
gujaf-278	103	23	investor	investor	NOUN
gujaf-278	103	24	's	's	PART
gujaf-278	103	25	decisions	decision	NOUN
gujaf-278	103	26	.	.	PUNCT
gujaf-278	104	1	agency	agency	NOUN
gujaf-278	104	2	theory	theory	NOUN
gujaf-278	104	3	states	state	VERB
gujaf-278	104	4	that	that	SCONJ
gujaf-278	104	5	managers	manager	NOUN
gujaf-278	104	6	are	be	AUX
gujaf-278	104	7	driven	drive	VERB
gujaf-278	104	8	to	to	PART
gujaf-278	104	9	protect	protect	VERB
gujaf-278	104	10	their	their	PRON
gujaf-278	104	11	own	own	ADJ
gujaf-278	104	12	interests	interest	NOUN
gujaf-278	104	13	over	over	ADP
gujaf-278	104	14	those	those	PRON
gujaf-278	104	15	of	of	ADP
gujaf-278	104	16	shareholders	shareholder	NOUN
gujaf-278	104	17	(	(	PUNCT
gujaf-278	104	18	jensen	jensen	PROPN
gujaf-278	104	19	,	,	PUNCT
gujaf-278	104	20	1976	1976	NUM
gujaf-278	104	21	)	)	PUNCT
gujaf-278	104	22	.	.	PUNCT
gujaf-278	105	1	as	as	ADP
gujaf-278	105	2	such	such	ADJ
gujaf-278	105	3	,	,	PUNCT
gujaf-278	105	4	the	the	DET
gujaf-278	105	5	relationship	relationship	NOUN
gujaf-278	105	6	between	between	ADP
gujaf-278	105	7	ceo	ceo	NOUN
gujaf-278	105	8	traits	trait	NOUN
gujaf-278	105	9	and	and	CCONJ
gujaf-278	105	10	earnings	earning	NOUN
gujaf-278	105	11	management	management	NOUN
gujaf-278	105	12	is	be	AUX
gujaf-278	105	13	a	a	DET
gujaf-278	105	14	rich	rich	ADJ
gujaf-278	105	15	field	field	NOUN
gujaf-278	105	16	that	that	PRON
gujaf-278	105	17	merits	merit	VERB
gujaf-278	105	18	more	more	ADJ
gujaf-278	105	19	research	research	NOUN
gujaf-278	105	20	.	.	PUNCT
gujaf-278	106	1	according	accord	VERB
gujaf-278	106	2	to	to	ADP
gujaf-278	106	3	pham	pham	PROPN
gujaf-278	106	4	,	,	PUNCT
gujaf-278	106	5	chung	chung	PROPN
gujaf-278	106	6	,	,	PUNCT
gujaf-278	106	7	roca	roca	PROPN
gujaf-278	106	8	&	&	CCONJ
gujaf-278	106	9	bao(2017	bao(2017	PROPN
gujaf-278	106	10	)	)	PUNCT
gujaf-278	106	11	managers	manager	NOUN
gujaf-278	106	12	are	be	AUX
gujaf-278	106	13	motivated	motivated	ADJ
gujaf-278	106	14	to	to	PART
gujaf-278	106	15	alter	alter	VERB
gujaf-278	106	16	accounting	accounting	NOUN
gujaf-278	106	17	data	datum	NOUN
gujaf-278	106	18	to	to	PART
gujaf-278	106	19	deceive	deceive	VERB
gujaf-278	106	20	those	those	PRON
gujaf-278	106	21	who	who	PRON
gujaf-278	106	22	rely	rely	VERB
gujaf-278	106	23	on	on	ADP
gujaf-278	106	24	them	they	PRON
gujaf-278	106	25	for	for	ADP
gujaf-278	106	26	information	information	NOUN
gujaf-278	106	27	regarding	regard	VERB
gujaf-278	106	28	the	the	DET
gujaf-278	106	29	company	company	NOUN
gujaf-278	106	30	's	's	PART
gujaf-278	106	31	financial	financial	ADJ
gujaf-278	106	32	performance	performance	NOUN
gujaf-278	106	33	or	or	CCONJ
gujaf-278	106	34	to	to	PART
gujaf-278	106	35	further	further	VERB
gujaf-278	106	36	their	their	PRON
gujaf-278	106	37	own	own	ADJ
gujaf-278	106	38	interests	interest	NOUN
gujaf-278	106	39	at	at	ADP
gujaf-278	106	40	the	the	DET
gujaf-278	106	41	expense	expense	NOUN
gujaf-278	106	42	of	of	ADP
gujaf-278	106	43	shareholders	shareholder	NOUN
gujaf-278	106	44	.	.	PUNCT
gujaf-278	107	1	according	accord	VERB
gujaf-278	107	2	to	to	ADP
gujaf-278	107	3	the	the	DET
gujaf-278	107	4	upper	upper	ADJ
gujaf-278	107	5	echelons	echelon	NOUN
gujaf-278	107	6	hypothesis	hypothesis	NOUN
gujaf-278	107	7	,	,	PUNCT
gujaf-278	107	8	the	the	DET
gujaf-278	107	9	experiences	experience	NOUN
gujaf-278	107	10	and	and	CCONJ
gujaf-278	107	11	gusau	gusau	ADJ
gujaf-278	107	12	journal	journal	NOUN
gujaf-278	107	13	of	of	ADP
gujaf-278	107	14	accounting	accounting	NOUN
gujaf-278	107	15	and	and	CCONJ
gujaf-278	107	16	finance	finance	NOUN
gujaf-278	107	17	,	,	PUNCT
gujaf-278	107	18	vol	vol	NOUN
gujaf-278	107	19	.	.	PROPN
gujaf-278	107	20	5	5	NUM
gujaf-278	107	21	,	,	PUNCT
gujaf-278	107	22	issue	issue	NOUN
gujaf-278	107	23	1	1	NUM
gujaf-278	107	24	,	,	PUNCT
gujaf-278	107	25	april	april	PROPN
gujaf-278	107	26	,	,	PUNCT
gujaf-278	107	27	2024	2024	NUM
gujaf-278	107	28	70	70	NUM
gujaf-278	107	29	background	background	NOUN
gujaf-278	107	30	of	of	ADP
gujaf-278	107	31	the	the	DET
gujaf-278	107	32	ceo	ceo	NOUN
gujaf-278	107	33	might	might	AUX
gujaf-278	107	34	have	have	VERB
gujaf-278	107	35	an	an	DET
gujaf-278	107	36	impact	impact	NOUN
gujaf-278	107	37	on	on	ADP
gujaf-278	107	38	the	the	DET
gujaf-278	107	39	decisions	decision	NOUN
gujaf-278	107	40	the	the	DET
gujaf-278	107	41	ceo	ceo	NOUN
gujaf-278	107	42	makes	make	VERB
gujaf-278	107	43	and	and	CCONJ
gujaf-278	107	44	the	the	DET
gujaf-278	107	45	results	result	NOUN
gujaf-278	107	46	the	the	DET
gujaf-278	107	47	organization	organization	NOUN
gujaf-278	107	48	gets	get	VERB
gujaf-278	107	49	afterward	afterward	ADV
gujaf-278	107	50	(	(	PUNCT
gujaf-278	107	51	bouaziz	bouaziz	NOUN
gujaf-278	107	52	,	,	PUNCT
gujaf-278	107	53	salhi	salhi	NOUN
gujaf-278	107	54	&	&	CCONJ
gujaf-278	107	55	jarboui	jarboui	PROPN
gujaf-278	107	56	,	,	PUNCT
gujaf-278	107	57	2020	2020	NUM
gujaf-278	107	58	)	)	PUNCT
gujaf-278	107	59	.	.	PUNCT
gujaf-278	108	1	ceos	ceos	PROPN
gujaf-278	108	2	are	be	AUX
gujaf-278	108	3	required	require	VERB
gujaf-278	108	4	by	by	ADP
gujaf-278	108	5	the	the	DET
gujaf-278	108	6	nigerian	nigerian	ADJ
gujaf-278	108	7	securities	securities	PROPN
gujaf-278	108	8	and	and	CCONJ
gujaf-278	108	9	exchange	exchange	PROPN
gujaf-278	108	10	commission	commission	PROPN
gujaf-278	108	11	to	to	PART
gujaf-278	108	12	conduct	conduct	VERB
gujaf-278	108	13	themselves	themselves	PRON
gujaf-278	108	14	with	with	ADP
gujaf-278	108	15	the	the	DET
gujaf-278	108	16	utmost	utmost	ADJ
gujaf-278	108	17	integrity	integrity	NOUN
gujaf-278	108	18	and	and	CCONJ
gujaf-278	108	19	to	to	PART
gujaf-278	108	20	compile	compile	VERB
gujaf-278	108	21	financial	financial	ADJ
gujaf-278	108	22	statements	statement	NOUN
gujaf-278	108	23	that	that	PRON
gujaf-278	108	24	accurately	accurately	ADV
gujaf-278	108	25	and	and	CCONJ
gujaf-278	108	26	fairly	fairly	ADV
gujaf-278	108	27	depict	depict	VERB
gujaf-278	108	28	the	the	DET
gujaf-278	108	29	reporting	reporting	NOUN
gujaf-278	108	30	firm	firm	NOUN
gujaf-278	108	31	.	.	PUNCT
gujaf-278	109	1	since	since	SCONJ
gujaf-278	109	2	then	then	ADV
gujaf-278	109	3	,	,	PUNCT
gujaf-278	109	4	shareholders	shareholder	NOUN
gujaf-278	109	5	,	,	PUNCT
gujaf-278	109	6	regulators	regulator	NOUN
gujaf-278	109	7	,	,	PUNCT
gujaf-278	109	8	and	and	CCONJ
gujaf-278	109	9	investors	investor	NOUN
gujaf-278	109	10	have	have	AUX
gujaf-278	109	11	been	be	AUX
gujaf-278	109	12	holding	hold	VERB
gujaf-278	109	13	ceos	ceos	NOUN
gujaf-278	109	14	responsible	responsible	ADJ
gujaf-278	109	15	for	for	ADP
gujaf-278	109	16	shocking	shocking	ADJ
gujaf-278	109	17	and	and	CCONJ
gujaf-278	109	18	deceptive	deceptive	ADJ
gujaf-278	109	19	earnings	earning	NOUN
gujaf-278	109	20	statements	statement	NOUN
gujaf-278	109	21	.	.	PUNCT
gujaf-278	110	1	the	the	DET
gujaf-278	110	2	majority	majority	NOUN
gujaf-278	110	3	of	of	ADP
gujaf-278	110	4	significant	significant	ADJ
gujaf-278	110	5	financial	financial	ADJ
gujaf-278	110	6	scandals	scandal	NOUN
gujaf-278	110	7	and	and	CCONJ
gujaf-278	110	8	corporate	corporate	ADJ
gujaf-278	110	9	governance	governance	NOUN
gujaf-278	110	10	violations	violation	NOUN
gujaf-278	110	11	,	,	PUNCT
gujaf-278	110	12	such	such	ADJ
gujaf-278	110	13	as	as	ADP
gujaf-278	110	14	those	those	PRON
gujaf-278	110	15	involving	involve	VERB
gujaf-278	110	16	cadbury	cadbury	NOUN
gujaf-278	110	17	in	in	ADP
gujaf-278	110	18	2006	2006	NUM
gujaf-278	110	19	,	,	PUNCT
gujaf-278	110	20	lever	lever	NOUN
gujaf-278	110	21	brothers	brother	NOUN
gujaf-278	110	22	in	in	ADP
gujaf-278	110	23	1997	1997	NUM
gujaf-278	110	24	,	,	PUNCT
gujaf-278	110	25	skye	skye	PROPN
gujaf-278	110	26	bank	bank	PROPN
gujaf-278	110	27	and	and	CCONJ
gujaf-278	110	28	arik	arik	PROPN
gujaf-278	110	29	airline	airline	PROPN
gujaf-278	110	30	in	in	ADP
gujaf-278	110	31	2016	2016	NUM
gujaf-278	110	32	,	,	PUNCT
gujaf-278	110	33	and	and	CCONJ
gujaf-278	110	34	oando	oando	NOUN
gujaf-278	110	35	in	in	ADP
gujaf-278	110	36	2017	2017	NUM
gujaf-278	110	37	,	,	PUNCT
gujaf-278	110	38	are	be	AUX
gujaf-278	110	39	attributed	attribute	VERB
gujaf-278	110	40	to	to	ADP
gujaf-278	110	41	nigerian	nigerian	ADJ
gujaf-278	110	42	ceos	ceos	NOUN
gujaf-278	110	43	(	(	PUNCT
gujaf-278	110	44	okaro	okaro	NOUN
gujaf-278	110	45	et	et	PROPN
gujaf-278	110	46	al	al	PROPN
gujaf-278	110	47	.	.	PROPN
gujaf-278	110	48	,	,	PUNCT
gujaf-278	110	49	2013	2013	NUM
gujaf-278	110	50	)	)	PUNCT
gujaf-278	110	51	.	.	PUNCT
gujaf-278	111	1	although	although	SCONJ
gujaf-278	111	2	numerous	numerous	ADJ
gujaf-278	111	3	studies	study	NOUN
gujaf-278	111	4	have	have	AUX
gujaf-278	111	5	been	be	AUX
gujaf-278	111	6	conducted	conduct	VERB
gujaf-278	111	7	on	on	ADP
gujaf-278	111	8	ceo	ceo	NOUN
gujaf-278	111	9	and	and	CCONJ
gujaf-278	111	10	financial	financial	ADJ
gujaf-278	111	11	reporting	reporting	NOUN
gujaf-278	111	12	quality	quality	NOUN
gujaf-278	111	13	for	for	ADP
gujaf-278	111	14	instance	instance	NOUN
gujaf-278	111	15	bouaziz	bouaziz	PROPN
gujaf-278	111	16	et	et	PROPN
gujaf-278	111	17	al	al	PROPN
gujaf-278	111	18	.	.	PROPN
gujaf-278	111	19	,	,	PUNCT
gujaf-278	111	20	(	(	PUNCT
gujaf-278	111	21	2020	2020	NUM
gujaf-278	111	22	)	)	PUNCT
gujaf-278	111	23	;	;	PUNCT
gujaf-278	111	24	liu	liu	PROPN
gujaf-278	111	25	et	et	PROPN
gujaf-278	111	26	al	al	PROPN
gujaf-278	111	27	.	.	PROPN
gujaf-278	111	28	,	,	PUNCT
gujaf-278	111	29	(	(	PUNCT
gujaf-278	111	30	2018	2018	NUM
gujaf-278	111	31	)	)	PUNCT
gujaf-278	111	32	;	;	PUNCT
gujaf-278	111	33	and	and	CCONJ
gujaf-278	111	34	alqatamin	alqatamin	PROPN
gujaf-278	111	35	et	et	PROPN
gujaf-278	111	36	al	al	PROPN
gujaf-278	111	37	.	.	PROPN
gujaf-278	111	38	,	,	PUNCT
gujaf-278	111	39	(	(	PUNCT
gujaf-278	111	40	2017	2017	NUM
gujaf-278	111	41	)	)	PUNCT
gujaf-278	111	42	.	.	PUNCT
gujaf-278	112	1	the	the	DET
gujaf-278	112	2	researchers	researcher	NOUN
gujaf-278	112	3	have	have	AUX
gujaf-278	112	4	examined	examine	VERB
gujaf-278	112	5	a	a	DET
gujaf-278	112	6	wide	wide	ADJ
gujaf-278	112	7	range	range	NOUN
gujaf-278	112	8	of	of	ADP
gujaf-278	112	9	distinct	distinct	ADJ
gujaf-278	112	10	individual	individual	ADJ
gujaf-278	112	11	traits	trait	NOUN
gujaf-278	112	12	connected	connect	VERB
gujaf-278	112	13	to	to	ADP
gujaf-278	112	14	different	different	ADJ
gujaf-278	112	15	facets	facet	NOUN
gujaf-278	112	16	of	of	ADP
gujaf-278	112	17	the	the	DET
gujaf-278	112	18	accuracy	accuracy	NOUN
gujaf-278	112	19	of	of	ADP
gujaf-278	112	20	financial	financial	ADJ
gujaf-278	112	21	reporting	reporting	NOUN
gujaf-278	112	22	,	,	PUNCT
gujaf-278	112	23	such	such	ADJ
gujaf-278	112	24	as	as	ADP
gujaf-278	112	25	financial	financial	ADJ
gujaf-278	112	26	expertise	expertise	NOUN
gujaf-278	112	27	.	.	PUNCT
gujaf-278	113	1	(	(	PUNCT
gujaf-278	113	2	baatwah	baatwah	NOUN
gujaf-278	113	3	et	et	PROPN
gujaf-278	113	4	al	al	PROPN
gujaf-278	113	5	.	.	PROPN
gujaf-278	113	6	,	,	PUNCT
gujaf-278	113	7	2015	2015	NUM
gujaf-278	113	8	and	and	CCONJ
gujaf-278	113	9	gounopoulos	gounopoulos	PROPN
gujaf-278	113	10	&	&	CCONJ
gujaf-278	113	11	pham	pham	PROPN
gujaf-278	113	12	,	,	PUNCT
gujaf-278	113	13	2018	2018	NUM
gujaf-278	113	14	)	)	PUNCT
gujaf-278	113	15	,	,	PUNCT
gujaf-278	113	16	ceo	ceo	NOUN
gujaf-278	113	17	tenure	tenure	NOUN
gujaf-278	113	18	;	;	PUNCT
gujaf-278	113	19	ali	ali	PROPN
gujaf-278	113	20	&	&	CCONJ
gujaf-278	113	21	zhang	zhang	PROPN
gujaf-278	113	22	,	,	PUNCT
gujaf-278	113	23	2015	2015	NUM
gujaf-278	113	24	)	)	PUNCT
gujaf-278	113	25	,	,	PUNCT
gujaf-278	113	26	and	and	CCONJ
gujaf-278	113	27	ceo	ceo	NOUN
gujaf-278	113	28	gender	gender	NOUN
gujaf-278	113	29	(	(	PUNCT
gujaf-278	113	30	arun	arun	PROPN
gujaf-278	113	31	et	et	PROPN
gujaf-278	113	32	al	al	PROPN
gujaf-278	113	33	.	.	PROPN
gujaf-278	113	34	,	,	PUNCT
gujaf-278	113	35	2015	2015	NUM
gujaf-278	113	36	;	;	PUNCT
gujaf-278	113	37	na	na	PROPN
gujaf-278	113	38	&	&	CCONJ
gujaf-278	113	39	hong	hong	PROPN
gujaf-278	113	40	,	,	PUNCT
gujaf-278	113	41	2017	2017	NUM
gujaf-278	113	42	and	and	CCONJ
gujaf-278	113	43	belot	belot	NOUN
gujaf-278	113	44	&	&	CCONJ
gujaf-278	113	45	serve	serve	PROPN
gujaf-278	113	46	,	,	PUNCT
gujaf-278	113	47	2018	2018	NUM
gujaf-278	113	48	)	)	PUNCT
gujaf-278	113	49	.	.	PUNCT
gujaf-278	114	1	in	in	ADP
gujaf-278	114	2	nigeria	nigeria	PROPN
gujaf-278	114	3	,	,	PUNCT
gujaf-278	114	4	even	even	ADV
gujaf-278	114	5	though	though	SCONJ
gujaf-278	114	6	ceos	ceo	NOUN
gujaf-278	114	7	have	have	AUX
gujaf-278	114	8	been	be	AUX
gujaf-278	114	9	involved	involve	VERB
gujaf-278	114	10	in	in	ADP
gujaf-278	114	11	corporate	corporate	ADJ
gujaf-278	114	12	financial	financial	ADJ
gujaf-278	114	13	scandals	scandal	NOUN
gujaf-278	114	14	,	,	PUNCT
gujaf-278	114	15	few	few	ADJ
gujaf-278	114	16	studies	study	NOUN
gujaf-278	114	17	have	have	AUX
gujaf-278	114	18	been	be	AUX
gujaf-278	114	19	undertaken	undertake	VERB
gujaf-278	114	20	in	in	ADP
gujaf-278	114	21	nigeria	nigeria	PROPN
gujaf-278	114	22	on	on	ADP
gujaf-278	114	23	the	the	DET
gujaf-278	114	24	impact	impact	NOUN
gujaf-278	114	25	of	of	ADP
gujaf-278	114	26	ceo	ceo	NOUN
gujaf-278	114	27	qualities	quality	NOUN
gujaf-278	114	28	and	and	CCONJ
gujaf-278	114	29	financial	financial	ADJ
gujaf-278	114	30	reporting	reporting	NOUN
gujaf-278	114	31	quality	quality	NOUN
gujaf-278	114	32	(	(	PUNCT
gujaf-278	114	33	e.g	e.g	PROPN
gujaf-278	114	34	,	,	PUNCT
gujaf-278	114	35	yahaya	yahaya	NOUN
gujaf-278	114	36	,	,	PUNCT
gujaf-278	114	37	2022	2022	NUM
gujaf-278	114	38	;	;	PUNCT
gujaf-278	114	39	ashafoke	ashafoke	VERB
gujaf-278	114	40	et	et	PROPN
gujaf-278	114	41	al	al	PROPN
gujaf-278	114	42	.	.	PROPN
gujaf-278	114	43	,	,	PUNCT
gujaf-278	114	44	2021	2021	NUM
gujaf-278	114	45	)	)	PUNCT
gujaf-278	114	46	.	.	PUNCT
gujaf-278	115	1	there	there	PRON
gujaf-278	115	2	are	be	VERB
gujaf-278	115	3	limited	limited	ADJ
gujaf-278	115	4	studies	study	NOUN
gujaf-278	115	5	in	in	ADP
gujaf-278	115	6	consumer	consumer	NOUN
gujaf-278	115	7	goods	good	NOUN
gujaf-278	115	8	firms	firm	NOUN
gujaf-278	115	9	with	with	ADP
gujaf-278	115	10	the	the	DET
gujaf-278	115	11	current	current	NOUN
gujaf-278	115	12	not	not	PART
gujaf-278	115	13	extending	extend	VERB
gujaf-278	115	14	to	to	ADP
gujaf-278	115	15	2019	2019	NUM
gujaf-278	115	16	with	with	ADP
gujaf-278	115	17	focus	focus	NOUN
gujaf-278	115	18	on	on	ADP
gujaf-278	115	19	6	6	NUM
gujaf-278	115	20	firms	firm	NOUN
gujaf-278	115	21	(	(	PUNCT
gujaf-278	115	22	e.g	e.g	NOUN
gujaf-278	115	23	,	,	PUNCT
gujaf-278	115	24	adebenege	adebenege	ADJ
gujaf-278	115	25	,	,	PUNCT
gujaf-278	115	26	,	,	PUNCT
gujaf-278	115	27	2022	2022	NUM
gujaf-278	115	28	)	)	PUNCT
gujaf-278	115	29	.	.	PUNCT
gujaf-278	116	1	the	the	DET
gujaf-278	116	2	study	study	NOUN
gujaf-278	116	3	aims	aim	VERB
gujaf-278	116	4	to	to	PART
gujaf-278	116	5	examine	examine	VERB
gujaf-278	116	6	the	the	DET
gujaf-278	116	7	relationship	relationship	NOUN
gujaf-278	116	8	between	between	ADP
gujaf-278	116	9	ceo	ceo	NOUN
gujaf-278	116	10	characteristics	characteristic	NOUN
gujaf-278	116	11	such	such	ADJ
gujaf-278	116	12	as	as	ADP
gujaf-278	116	13	ceo	ceo	NOUN
gujaf-278	116	14	gender	gender	NOUN
gujaf-278	116	15	,	,	PUNCT
gujaf-278	116	16	tenure	tenure	NOUN
gujaf-278	116	17	,	,	PUNCT
gujaf-278	116	18	and	and	CCONJ
gujaf-278	116	19	ceo	ceo	NOUN
gujaf-278	116	20	financial	financial	ADJ
gujaf-278	116	21	expertise	expertise	NOUN
gujaf-278	116	22	on	on	ADP
gujaf-278	116	23	financial	financial	ADJ
gujaf-278	116	24	reporting	reporting	NOUN
gujaf-278	116	25	quality	quality	NOUN
gujaf-278	116	26	in	in	ADP
gujaf-278	116	27	consumer	consumer	NOUN
gujaf-278	116	28	goods	good	NOUN
gujaf-278	116	29	firms	firm	NOUN
gujaf-278	116	30	in	in	ADP
gujaf-278	116	31	nigeria	nigeria	PROPN
gujaf-278	116	32	.	.	PUNCT
gujaf-278	117	1	the	the	DET
gujaf-278	117	2	paper	paper	NOUN
gujaf-278	117	3	is	be	AUX
gujaf-278	117	4	organized	organize	VERB
gujaf-278	117	5	as	as	SCONJ
gujaf-278	117	6	follows	follow	VERB
gujaf-278	117	7	:	:	PUNCT
gujaf-278	117	8	section	section	NOUN
gujaf-278	117	9	1	1	NUM
gujaf-278	117	10	introduction	introduction	NOUN
gujaf-278	117	11	,	,	PUNCT
gujaf-278	117	12	section	section	NOUN
gujaf-278	117	13	2	2	NUM
gujaf-278	117	14	provides	provide	VERB
gujaf-278	117	15	the	the	DET
gujaf-278	117	16	theoretical	theoretical	ADJ
gujaf-278	117	17	background	background	NOUN
gujaf-278	117	18	and	and	CCONJ
gujaf-278	117	19	the	the	DET
gujaf-278	117	20	study	study	NOUN
gujaf-278	117	21	's	's	PART
gujaf-278	117	22	hypothesis	hypothesis	NOUN
gujaf-278	117	23	.	.	PUNCT
gujaf-278	118	1	this	this	DET
gujaf-278	118	2	study	study	NOUN
gujaf-278	118	3	explicitly	explicitly	ADV
gujaf-278	118	4	examines	examine	VERB
gujaf-278	118	5	the	the	DET
gujaf-278	118	6	literature	literature	NOUN
gujaf-278	118	7	that	that	PRON
gujaf-278	118	8	is	be	AUX
gujaf-278	118	9	pertinent	pertinent	ADJ
gujaf-278	118	10	to	to	ADP
gujaf-278	118	11	financial	financial	ADJ
gujaf-278	118	12	reporting	reporting	NOUN
gujaf-278	118	13	quality	quality	NOUN
gujaf-278	118	14	,	,	PUNCT
gujaf-278	118	15	ceo	ceo	NOUN
gujaf-278	118	16	characteristics	characteristic	NOUN
gujaf-278	118	17	and	and	CCONJ
gujaf-278	118	18	earnings	earning	NOUN
gujaf-278	118	19	management	management	NOUN
gujaf-278	118	20	.	.	PUNCT
gujaf-278	119	1	the	the	DET
gujaf-278	119	2	methodology	methodology	NOUN
gujaf-278	119	3	is	be	AUX
gujaf-278	119	4	presented	present	VERB
gujaf-278	119	5	in	in	ADP
gujaf-278	119	6	section	section	NOUN
gujaf-278	119	7	3	3	NUM
gujaf-278	119	8	.	.	PUNCT
gujaf-278	119	9	section	section	NOUN
gujaf-278	119	10	4	4	NUM
gujaf-278	119	11	of	of	ADP
gujaf-278	119	12	this	this	DET
gujaf-278	119	13	study	study	NOUN
gujaf-278	119	14	discusses	discuss	VERB
gujaf-278	119	15	the	the	DET
gujaf-278	119	16	empirical	empirical	ADJ
gujaf-278	119	17	results	result	NOUN
gujaf-278	119	18	.	.	PUNCT
gujaf-278	120	1	the	the	DET
gujaf-278	120	2	conclusion	conclusion	NOUN
gujaf-278	120	3	is	be	AUX
gujaf-278	120	4	presented	present	VERB
gujaf-278	120	5	in	in	ADP
gujaf-278	120	6	the	the	DET
gujaf-278	120	7	final	final	ADJ
gujaf-278	120	8	section	section	NOUN
gujaf-278	120	9	,	,	PUNCT
gujaf-278	120	10	followed	follow	VERB
gujaf-278	120	11	by	by	ADP
gujaf-278	120	12	a	a	DET
gujaf-278	120	13	suggestion	suggestion	NOUN
gujaf-278	120	14	for	for	ADP
gujaf-278	120	15	further	further	ADJ
gujaf-278	120	16	research	research	NOUN
gujaf-278	120	17	and	and	CCONJ
gujaf-278	120	18	recommendations	recommendation	NOUN
gujaf-278	120	19	.	.	PUNCT
gujaf-278	121	1	2	2	X
gujaf-278	121	2	.	.	X
gujaf-278	121	3	literature	literature	NOUN
gujaf-278	121	4	review	review	VERB
gujaf-278	121	5	financial	financial	ADJ
gujaf-278	121	6	reporting	reporting	NOUN
gujaf-278	121	7	quality	quality	NOUN
gujaf-278	121	8	quality	quality	NOUN
gujaf-278	121	9	is	be	AUX
gujaf-278	121	10	considered	consider	VERB
gujaf-278	121	11	to	to	PART
gujaf-278	121	12	be	be	AUX
gujaf-278	121	13	an	an	DET
gujaf-278	121	14	essential	essential	ADJ
gujaf-278	121	15	part	part	NOUN
gujaf-278	121	16	of	of	ADP
gujaf-278	121	17	accounting	accounting	NOUN
gujaf-278	121	18	expertise	expertise	NOUN
gujaf-278	121	19	(	(	PUNCT
gujaf-278	121	20	siegel	siegel	NOUN
gujaf-278	121	21	,	,	PUNCT
gujaf-278	121	22	1982	1982	NUM
gujaf-278	121	23	)	)	PUNCT
gujaf-278	121	24	.	.	PUNCT
gujaf-278	122	1	nonetheless	nonetheless	ADV
gujaf-278	122	2	,	,	PUNCT
gujaf-278	122	3	firms	firm	NOUN
gujaf-278	122	4	do	do	AUX
gujaf-278	122	5	not	not	PART
gujaf-278	122	6	commonly	commonly	ADV
gujaf-278	122	7	recognize	recognize	VERB
gujaf-278	122	8	or	or	CCONJ
gujaf-278	122	9	readily	readily	ADV
gujaf-278	122	10	quantify	quantify	VERB
gujaf-278	122	11	accounting	accounting	NOUN
gujaf-278	122	12	gusau	gusau	ADJ
gujaf-278	122	13	journal	journal	NOUN
gujaf-278	122	14	of	of	ADP
gujaf-278	122	15	accounting	accounting	NOUN
gujaf-278	122	16	and	and	CCONJ
gujaf-278	122	17	finance	finance	NOUN
gujaf-278	122	18	,	,	PUNCT
gujaf-278	122	19	vol	vol	NOUN
gujaf-278	122	20	.	.	PROPN
gujaf-278	122	21	5	5	NUM
gujaf-278	122	22	,	,	PUNCT
gujaf-278	122	23	issue	issue	NOUN
gujaf-278	122	24	1	1	NUM
gujaf-278	122	25	,	,	PUNCT
gujaf-278	122	26	april	april	PROPN
gujaf-278	122	27	,	,	PUNCT
gujaf-278	122	28	2024	2024	NUM
gujaf-278	122	29	71	71	NUM
gujaf-278	122	30	quality	quality	NOUN
gujaf-278	122	31	.	.	PUNCT
gujaf-278	123	1	according	accord	VERB
gujaf-278	123	2	to	to	ADP
gujaf-278	123	3	imhoff	imhoff	ADJ
gujaf-278	123	4	(	(	PUNCT
gujaf-278	123	5	1992	1992	NUM
gujaf-278	123	6	)	)	PUNCT
gujaf-278	123	7	,	,	PUNCT
gujaf-278	123	8	bias	bias	NOUN
gujaf-278	123	9	,	,	PUNCT
gujaf-278	123	10	quantification	quantification	NOUN
gujaf-278	123	11	errors	error	NOUN
gujaf-278	123	12	,	,	PUNCT
gujaf-278	123	13	or	or	CCONJ
gujaf-278	123	14	both	both	PRON
gujaf-278	123	15	could	could	AUX
gujaf-278	123	16	contribute	contribute	VERB
gujaf-278	123	17	to	to	ADP
gujaf-278	123	18	noise	noise	NOUN
gujaf-278	123	19	in	in	ADP
gujaf-278	123	20	accounting	accounting	NOUN
gujaf-278	123	21	quality	quality	NOUN
gujaf-278	123	22	.	.	PUNCT
gujaf-278	124	1	therefore	therefore	ADV
gujaf-278	124	2	,	,	PUNCT
gujaf-278	124	3	it	it	PRON
gujaf-278	124	4	may	may	AUX
gujaf-278	124	5	be	be	AUX
gujaf-278	124	6	claimed	claim	VERB
gujaf-278	124	7	that	that	SCONJ
gujaf-278	124	8	financial	financial	ADJ
gujaf-278	124	9	reports	report	NOUN
gujaf-278	124	10	,	,	PUNCT
gujaf-278	124	11	the	the	DET
gujaf-278	124	12	main	main	ADJ
gujaf-278	124	13	focus	focus	NOUN
gujaf-278	124	14	of	of	ADP
gujaf-278	124	15	this	this	DET
gujaf-278	124	16	work	work	NOUN
gujaf-278	124	17	,	,	PUNCT
gujaf-278	124	18	are	be	AUX
gujaf-278	124	19	the	the	DET
gujaf-278	124	20	source	source	NOUN
gujaf-278	124	21	of	of	ADP
gujaf-278	124	22	accounting	accounting	NOUN
gujaf-278	124	23	signals	signal	NOUN
gujaf-278	124	24	.	.	PUNCT
gujaf-278	125	1	financial	financial	ADJ
gujaf-278	125	2	reporting	reporting	NOUN
gujaf-278	125	3	is	be	AUX
gujaf-278	125	4	of	of	ADP
gujaf-278	125	5	high	high	ADJ
gujaf-278	125	6	quality	quality	NOUN
gujaf-278	125	7	,	,	PUNCT
gujaf-278	125	8	according	accord	VERB
gujaf-278	125	9	to	to	ADP
gujaf-278	125	10	gary	gary	PROPN
gujaf-278	125	11	and	and	CCONJ
gujaf-278	125	12	poh	poh	PROPN
gujaf-278	125	13	-	-	PUNCT
gujaf-278	125	14	sun	sun	NOUN
gujaf-278	125	15	(	(	PUNCT
gujaf-278	125	16	2013	2013	NUM
gujaf-278	125	17	)	)	PUNCT
gujaf-278	125	18	,	,	PUNCT
gujaf-278	125	19	when	when	SCONJ
gujaf-278	125	20	the	the	DET
gujaf-278	125	21	information	information	NOUN
gujaf-278	125	22	in	in	ADP
gujaf-278	125	23	the	the	DET
gujaf-278	125	24	reports	report	NOUN
gujaf-278	125	25	is	be	AUX
gujaf-278	125	26	helpful	helpful	ADJ
gujaf-278	125	27	and	and	CCONJ
gujaf-278	125	28	timely	timely	ADJ
gujaf-278	125	29	,	,	PUNCT
gujaf-278	125	30	relevant	relevant	ADJ
gujaf-278	125	31	,	,	PUNCT
gujaf-278	125	32	and	and	CCONJ
gujaf-278	125	33	transparent	transparent	ADJ
gujaf-278	125	34	.	.	PUNCT
gujaf-278	126	1	divergent	divergent	ADJ
gujaf-278	126	2	opinions	opinion	NOUN
gujaf-278	126	3	have	have	AUX
gujaf-278	126	4	been	be	AUX
gujaf-278	126	5	voiced	voice	VERB
gujaf-278	126	6	regarding	regard	VERB
gujaf-278	126	7	the	the	DET
gujaf-278	126	8	most	most	ADV
gujaf-278	126	9	effective	effective	ADJ
gujaf-278	126	10	way	way	NOUN
gujaf-278	126	11	to	to	PART
gujaf-278	126	12	assess	assess	VERB
gujaf-278	126	13	the	the	DET
gujaf-278	126	14	quality	quality	NOUN
gujaf-278	126	15	of	of	ADP
gujaf-278	126	16	financial	financial	ADJ
gujaf-278	126	17	reporting	reporting	NOUN
gujaf-278	126	18	(	(	PUNCT
gujaf-278	126	19	dechow	dechow	X
gujaf-278	126	20	et	et	PROPN
gujaf-278	126	21	al	al	PROPN
gujaf-278	126	22	.	.	PROPN
gujaf-278	126	23	,	,	PUNCT
gujaf-278	126	24	2010	2010	NUM
gujaf-278	126	25	)	)	PUNCT
gujaf-278	126	26	.	.	PUNCT
gujaf-278	127	1	likewise	likewise	ADV
gujaf-278	127	2	,	,	PUNCT
gujaf-278	127	3	there	there	PRON
gujaf-278	127	4	is	be	VERB
gujaf-278	127	5	a	a	DET
gujaf-278	127	6	lack	lack	NOUN
gujaf-278	127	7	of	of	ADP
gujaf-278	127	8	agreement	agreement	NOUN
gujaf-278	127	9	on	on	ADP
gujaf-278	127	10	what	what	PRON
gujaf-278	127	11	qualifies	qualify	VERB
gujaf-278	127	12	as	as	ADP
gujaf-278	127	13	high	high	ADJ
gujaf-278	127	14	-	-	PUNCT
gujaf-278	127	15	quality	quality	NOUN
gujaf-278	127	16	financial	financial	ADJ
gujaf-278	127	17	reporting	reporting	NOUN
gujaf-278	127	18	.	.	PUNCT
gujaf-278	128	1	it	it	PRON
gujaf-278	128	2	is	be	AUX
gujaf-278	128	3	assumed	assume	VERB
gujaf-278	128	4	that	that	SCONJ
gujaf-278	128	5	managers	manager	NOUN
gujaf-278	128	6	use	use	VERB
gujaf-278	128	7	discretionary	discretionary	ADJ
gujaf-278	128	8	accruals	accrual	NOUN
gujaf-278	128	9	in	in	ADP
gujaf-278	128	10	situations	situation	NOUN
gujaf-278	128	11	where	where	SCONJ
gujaf-278	128	12	they	they	PRON
gujaf-278	128	13	have	have	VERB
gujaf-278	128	14	some	some	DET
gujaf-278	128	15	degree	degree	NOUN
gujaf-278	128	16	of	of	ADP
gujaf-278	128	17	control	control	NOUN
gujaf-278	128	18	over	over	ADP
gujaf-278	128	19	how	how	SCONJ
gujaf-278	128	20	much	much	ADJ
gujaf-278	128	21	money	money	NOUN
gujaf-278	128	22	is	be	AUX
gujaf-278	128	23	made	make	VERB
gujaf-278	128	24	(	(	PUNCT
gujaf-278	128	25	healy	healy	PROPN
gujaf-278	128	26	&	&	CCONJ
gujaf-278	128	27	wahlen	wahlen	PROPN
gujaf-278	128	28	,	,	PUNCT
gujaf-278	128	29	1999	1999	NUM
gujaf-278	128	30	)	)	PUNCT
gujaf-278	128	31	.	.	PUNCT
gujaf-278	129	1	upper	upper	ADJ
gujaf-278	129	2	echelons	echelon	NOUN
gujaf-278	129	3	theory	theory	VERB
gujaf-278	129	4	an	an	DET
gujaf-278	129	5	important	important	ADJ
gujaf-278	129	6	tool	tool	NOUN
gujaf-278	129	7	for	for	ADP
gujaf-278	129	8	analyzing	analyze	VERB
gujaf-278	129	9	ceo	ceo	NOUN
gujaf-278	129	10	characteristics	characteristic	NOUN
gujaf-278	129	11	and	and	CCONJ
gujaf-278	129	12	the	the	DET
gujaf-278	129	13	caliber	caliber	NOUN
gujaf-278	129	14	of	of	ADP
gujaf-278	129	15	financial	financial	ADJ
gujaf-278	129	16	reporting	reporting	NOUN
gujaf-278	129	17	is	be	AUX
gujaf-278	129	18	the	the	DET
gujaf-278	129	19	upper	upper	ADJ
gujaf-278	129	20	echelon	echelon	NOUN
gujaf-278	129	21	theory	theory	NOUN
gujaf-278	129	22	.	.	PUNCT
gujaf-278	130	1	as	as	ADP
gujaf-278	130	2	per	per	ADP
gujaf-278	130	3	the	the	DET
gujaf-278	130	4	upper	upper	ADJ
gujaf-278	130	5	echelon	echelon	NOUN
gujaf-278	130	6	’s	’s	PART
gujaf-278	130	7	theory	theory	NOUN
gujaf-278	130	8	,	,	PUNCT
gujaf-278	130	9	managers	manager	NOUN
gujaf-278	130	10	'	'	PART
gujaf-278	130	11	decision	decision	NOUN
gujaf-278	130	12	-	-	PUNCT
gujaf-278	130	13	making	making	NOUN
gujaf-278	130	14	can	can	AUX
gujaf-278	130	15	be	be	AUX
gujaf-278	130	16	influenced	influence	VERB
gujaf-278	130	17	by	by	ADP
gujaf-278	130	18	various	various	ADJ
gujaf-278	130	19	factors	factor	NOUN
gujaf-278	130	20	such	such	ADJ
gujaf-278	130	21	as	as	ADP
gujaf-278	130	22	their	their	PRON
gujaf-278	130	23	managerial	managerial	ADJ
gujaf-278	130	24	personalities	personality	NOUN
gujaf-278	130	25	,	,	PUNCT
gujaf-278	130	26	experiences	experience	NOUN
gujaf-278	130	27	,	,	PUNCT
gujaf-278	130	28	gender	gender	NOUN
gujaf-278	130	29	,	,	PUNCT
gujaf-278	130	30	age	age	NOUN
gujaf-278	130	31	,	,	PUNCT
gujaf-278	130	32	socioeconomic	socioeconomic	ADJ
gujaf-278	130	33	status	status	NOUN
gujaf-278	130	34	,	,	PUNCT
gujaf-278	130	35	formal	formal	ADJ
gujaf-278	130	36	education	education	NOUN
gujaf-278	130	37	,	,	PUNCT
gujaf-278	130	38	and	and	CCONJ
gujaf-278	130	39	functional	functional	ADJ
gujaf-278	130	40	track	track	NOUN
gujaf-278	130	41	(	(	PUNCT
gujaf-278	130	42	hambrick	hambrick	PROPN
gujaf-278	130	43	&	&	CCONJ
gujaf-278	130	44	mason	mason	PROPN
gujaf-278	130	45	,	,	PUNCT
gujaf-278	130	46	1984	1984	NUM
gujaf-278	130	47	)	)	PUNCT
gujaf-278	130	48	.	.	PUNCT
gujaf-278	131	1	these	these	DET
gujaf-278	131	2	factors	factor	NOUN
gujaf-278	131	3	can	can	AUX
gujaf-278	131	4	partly	partly	ADV
gujaf-278	131	5	shape	shape	VERB
gujaf-278	131	6	managers	manager	NOUN
gujaf-278	131	7	'	'	PART
gujaf-278	131	8	perception	perception	NOUN
gujaf-278	131	9	of	of	ADP
gujaf-278	131	10	the	the	DET
gujaf-278	131	11	situations	situation	NOUN
gujaf-278	131	12	and	and	CCONJ
gujaf-278	131	13	issues	issue	NOUN
gujaf-278	131	14	they	they	PRON
gujaf-278	131	15	encounter	encounter	VERB
gujaf-278	131	16	,	,	PUNCT
gujaf-278	131	17	which	which	PRON
gujaf-278	131	18	can	can	AUX
gujaf-278	131	19	ultimately	ultimately	ADV
gujaf-278	131	20	affect	affect	VERB
gujaf-278	131	21	their	their	PRON
gujaf-278	131	22	decision	decision	NOUN
gujaf-278	131	23	-	-	PUNCT
gujaf-278	131	24	making	making	NOUN
gujaf-278	131	25	(	(	PUNCT
gujaf-278	131	26	hambrick	hambrick	VERB
gujaf-278	131	27	,	,	PUNCT
gujaf-278	131	28	2007	2007	NUM
gujaf-278	131	29	;	;	PUNCT
gujaf-278	131	30	hambrick	hambrick	PROPN
gujaf-278	131	31	&	&	CCONJ
gujaf-278	131	32	mason	mason	PROPN
gujaf-278	131	33	,	,	PUNCT
gujaf-278	131	34	1984	1984	NUM
gujaf-278	131	35	)	)	PUNCT
gujaf-278	131	36	.	.	PUNCT
gujaf-278	132	1	a	a	DET
gujaf-278	132	2	company	company	NOUN
gujaf-278	132	3	's	's	PART
gujaf-278	132	4	top	top	ADJ
gujaf-278	132	5	executives	executive	NOUN
gujaf-278	132	6	,	,	PUNCT
gujaf-278	132	7	who	who	PRON
gujaf-278	132	8	are	be	AUX
gujaf-278	132	9	its	its	PRON
gujaf-278	132	10	most	most	ADV
gujaf-278	132	11	influential	influential	ADJ
gujaf-278	132	12	members	member	NOUN
gujaf-278	132	13	,	,	PUNCT
gujaf-278	132	14	are	be	AUX
gujaf-278	132	15	the	the	DET
gujaf-278	132	16	best	good	ADJ
gujaf-278	132	17	persons	person	NOUN
gujaf-278	132	18	to	to	PART
gujaf-278	132	19	ask	ask	VERB
gujaf-278	132	20	for	for	ADP
gujaf-278	132	21	advice	advice	NOUN
gujaf-278	132	22	on	on	ADP
gujaf-278	132	23	how	how	SCONJ
gujaf-278	132	24	to	to	PART
gujaf-278	132	25	make	make	VERB
gujaf-278	132	26	it	it	PRON
gujaf-278	132	27	successful	successful	ADJ
gujaf-278	132	28	.	.	PUNCT
gujaf-278	133	1	a	a	DET
gujaf-278	133	2	company	company	NOUN
gujaf-278	133	3	's	's	PART
gujaf-278	133	4	chief	chief	ADJ
gujaf-278	133	5	executive	executive	ADJ
gujaf-278	133	6	officer	officer	NOUN
gujaf-278	133	7	(	(	PUNCT
gujaf-278	133	8	ceo	ceo	NOUN
gujaf-278	133	9	)	)	PUNCT
gujaf-278	133	10	oversees	oversee	NOUN
gujaf-278	133	11	making	make	VERB
gujaf-278	133	12	important	important	ADJ
gujaf-278	133	13	business	business	NOUN
gujaf-278	133	14	decisions	decision	NOUN
gujaf-278	133	15	,	,	PUNCT
gujaf-278	133	16	overseeing	oversee	VERB
gujaf-278	133	17	daily	daily	ADJ
gujaf-278	133	18	operations	operation	NOUN
gujaf-278	133	19	,	,	PUNCT
gujaf-278	133	20	and	and	CCONJ
gujaf-278	133	21	determining	determine	VERB
gujaf-278	133	22	the	the	DET
gujaf-278	133	23	company	company	NOUN
gujaf-278	133	24	's	's	PART
gujaf-278	133	25	strategic	strategic	ADJ
gujaf-278	133	26	course	course	NOUN
gujaf-278	133	27	.	.	PUNCT
gujaf-278	134	1	earlier	early	ADV
gujaf-278	134	2	empirical	empirical	ADJ
gujaf-278	134	3	studies	study	NOUN
gujaf-278	134	4	have	have	AUX
gujaf-278	134	5	demonstrated	demonstrate	VERB
gujaf-278	134	6	the	the	DET
gujaf-278	134	7	impact	impact	NOUN
gujaf-278	134	8	of	of	ADP
gujaf-278	134	9	various	various	ADJ
gujaf-278	134	10	managerial	managerial	ADJ
gujaf-278	134	11	characteristics	characteristic	NOUN
gujaf-278	134	12	on	on	ADP
gujaf-278	134	13	accounting	accounting	NOUN
gujaf-278	134	14	decisions	decision	NOUN
gujaf-278	134	15	.	.	PUNCT
gujaf-278	135	1	according	accord	VERB
gujaf-278	135	2	to	to	ADP
gujaf-278	135	3	bouaziz	bouaziz	PROPN
gujaf-278	135	4	et	et	PROPN
gujaf-278	135	5	al	al	PROPN
gujaf-278	135	6	.	.	PROPN
gujaf-278	136	1	(	(	PUNCT
gujaf-278	136	2	2020	2020	NUM
gujaf-278	136	3	)	)	PUNCT
gujaf-278	136	4	,	,	PUNCT
gujaf-278	136	5	the	the	DET
gujaf-278	136	6	upper	upper	ADJ
gujaf-278	136	7	echelons	echelon	NOUN
gujaf-278	136	8	hypothesis	hypothesis	NOUN
gujaf-278	136	9	posits	posit	NOUN
gujaf-278	136	10	that	that	SCONJ
gujaf-278	136	11	the	the	DET
gujaf-278	136	12	background	background	NOUN
gujaf-278	136	13	traits	trait	NOUN
gujaf-278	136	14	and	and	CCONJ
gujaf-278	136	15	experiences	experience	NOUN
gujaf-278	136	16	of	of	ADP
gujaf-278	136	17	a	a	DET
gujaf-278	136	18	ceo	ceo	NOUN
gujaf-278	136	19	might	might	AUX
gujaf-278	136	20	impact	impact	VERB
gujaf-278	136	21	their	their	PRON
gujaf-278	136	22	decision	decision	NOUN
gujaf-278	136	23	-	-	PUNCT
gujaf-278	136	24	making	making	NOUN
gujaf-278	136	25	and	and	CCONJ
gujaf-278	136	26	subsequent	subsequent	ADJ
gujaf-278	136	27	organizational	organizational	ADJ
gujaf-278	136	28	outcomes	outcome	NOUN
gujaf-278	136	29	.	.	PUNCT
gujaf-278	137	1	hence	hence	ADV
gujaf-278	137	2	,	,	PUNCT
gujaf-278	137	3	financial	financial	ADJ
gujaf-278	137	4	expertise	expertise	NOUN
gujaf-278	137	5	ceos	ceos	NOUN
gujaf-278	137	6	and	and	CCONJ
gujaf-278	137	7	longer	long	ADJ
gujaf-278	137	8	ceo	ceo	NOUN
gujaf-278	137	9	tenures	tenure	NOUN
gujaf-278	137	10	can	can	AUX
gujaf-278	137	11	lead	lead	VERB
gujaf-278	137	12	to	to	ADP
gujaf-278	137	13	a	a	DET
gujaf-278	137	14	deep	deep	ADJ
gujaf-278	137	15	understanding	understanding	NOUN
gujaf-278	137	16	of	of	ADP
gujaf-278	137	17	the	the	DET
gujaf-278	137	18	organization	organization	NOUN
gujaf-278	137	19	's	's	PART
gujaf-278	137	20	historical	historical	ADJ
gujaf-278	137	21	financial	financial	ADJ
gujaf-278	137	22	performance	performance	NOUN
gujaf-278	137	23	,	,	PUNCT
gujaf-278	137	24	reporting	reporting	NOUN
gujaf-278	137	25	practices	practice	NOUN
gujaf-278	137	26	,	,	PUNCT
gujaf-278	137	27	and	and	CCONJ
gujaf-278	137	28	the	the	DET
gujaf-278	137	29	specific	specific	ADJ
gujaf-278	137	30	challenges	challenge	NOUN
gujaf-278	137	31	it	it	PRON
gujaf-278	137	32	faces	face	VERB
gujaf-278	137	33	.	.	PUNCT
gujaf-278	138	1	ceos	ceos	PROPN
gujaf-278	138	2	with	with	ADP
gujaf-278	138	3	longer	long	ADJ
gujaf-278	138	4	tenures	tenure	NOUN
gujaf-278	138	5	may	may	AUX
gujaf-278	138	6	be	be	AUX
gujaf-278	138	7	better	well	ADV
gujaf-278	138	8	equipped	equip	VERB
gujaf-278	138	9	to	to	PART
gujaf-278	138	10	make	make	VERB
gujaf-278	138	11	informed	informed	ADJ
gujaf-278	138	12	decisions	decision	NOUN
gujaf-278	138	13	about	about	ADP
gujaf-278	138	14	financial	financial	ADJ
gujaf-278	138	15	reporting	reporting	NOUN
gujaf-278	138	16	practices	practice	NOUN
gujaf-278	138	17	(	(	PUNCT
gujaf-278	138	18	cai	cai	X
gujaf-278	138	19	&	&	CCONJ
gujaf-278	138	20	sevilir	sevilir	PROPN
gujaf-278	138	21	,	,	PUNCT
gujaf-278	138	22	2012	2012	NUM
gujaf-278	138	23	;	;	PUNCT
gujaf-278	139	1	kirca	kirca	PROPN
gujaf-278	139	2	et	et	PROPN
gujaf-278	139	3	al	al	PROPN
gujaf-278	139	4	.	.	PROPN
gujaf-278	139	5	,	,	PUNCT
gujaf-278	139	6	2012	2012	NUM
gujaf-278	139	7	)	)	PUNCT
gujaf-278	139	8	.	.	PUNCT
gujaf-278	140	1	ceo	ceo	NOUN
gujaf-278	140	2	gender	gender	NOUN
gujaf-278	140	3	can	can	AUX
gujaf-278	140	4	influence	influence	VERB
gujaf-278	140	5	the	the	DET
gujaf-278	140	6	leadership	leadership	NOUN
gujaf-278	140	7	style	style	NOUN
gujaf-278	140	8	and	and	CCONJ
gujaf-278	140	9	values	value	NOUN
gujaf-278	140	10	brought	bring	VERB
gujaf-278	140	11	to	to	ADP
gujaf-278	140	12	the	the	DET
gujaf-278	140	13	role	role	NOUN
gujaf-278	140	14	.	.	PUNCT
gujaf-278	141	1	female	female	ADJ
gujaf-278	141	2	ceos	ceos	NOUN
gujaf-278	141	3	may	may	AUX
gujaf-278	141	4	approach	approach	VERB
gujaf-278	141	5	financial	financial	ADJ
gujaf-278	141	6	reporting	reporting	NOUN
gujaf-278	141	7	with	with	ADP
gujaf-278	141	8	a	a	DET
gujaf-278	141	9	different	different	ADJ
gujaf-278	141	10	perspective	perspective	NOUN
gujaf-278	141	11	,	,	PUNCT
gujaf-278	141	12	placing	place	VERB
gujaf-278	141	13	emphasis	emphasis	NOUN
gujaf-278	141	14	on	on	ADP
gujaf-278	141	15	transparency	transparency	NOUN
gujaf-278	141	16	,	,	PUNCT
gujaf-278	141	17	communication	communication	NOUN
gujaf-278	141	18	,	,	PUNCT
gujaf-278	141	19	and	and	CCONJ
gujaf-278	141	20	ethical	ethical	ADJ
gujaf-278	141	21	practices	practice	NOUN
gujaf-278	141	22	(	(	PUNCT
gujaf-278	141	23	bouaziz	bouaziz	NOUN
gujaf-278	141	24	et	et	PROPN
gujaf-278	141	25	al	al	PROPN
gujaf-278	141	26	.	.	PROPN
gujaf-278	141	27	,	,	PUNCT
gujaf-278	141	28	2020	2020	NUM
gujaf-278	141	29	;	;	PUNCT
gujaf-278	141	30	barua	barua	PROPN
gujaf-278	141	31	et	et	PROPN
gujaf-278	141	32	al	al	PROPN
gujaf-278	141	33	.	.	PROPN
gujaf-278	141	34	,	,	PUNCT
gujaf-278	141	35	2010	2010	NUM
gujaf-278	141	36	)	)	PUNCT
gujaf-278	141	37	.	.	PUNCT
gujaf-278	142	1	gusau	gusau	PROPN
gujaf-278	142	2	journal	journal	PROPN
gujaf-278	142	3	of	of	ADP
gujaf-278	142	4	accounting	accounting	NOUN
gujaf-278	142	5	and	and	CCONJ
gujaf-278	142	6	finance	finance	NOUN
gujaf-278	142	7	,	,	PUNCT
gujaf-278	142	8	vol	vol	NOUN
gujaf-278	142	9	.	.	PROPN
gujaf-278	142	10	5	5	NUM
gujaf-278	142	11	,	,	PUNCT
gujaf-278	142	12	issue	issue	NOUN
gujaf-278	142	13	1	1	NUM
gujaf-278	142	14	,	,	PUNCT
gujaf-278	142	15	april	april	PROPN
gujaf-278	142	16	,	,	PUNCT
gujaf-278	142	17	2024	2024	NUM
gujaf-278	142	18	72	72	NUM
gujaf-278	142	19	ceo	ceo	NOUN
gujaf-278	142	20	gender	gender	NOUN
gujaf-278	142	21	and	and	CCONJ
gujaf-278	142	22	financial	financial	ADJ
gujaf-278	142	23	reporting	reporting	NOUN
gujaf-278	142	24	quality	quality	NOUN
gujaf-278	142	25	in	in	ADP
gujaf-278	142	26	the	the	DET
gujaf-278	142	27	wake	wake	NOUN
gujaf-278	142	28	of	of	ADP
gujaf-278	142	29	the	the	DET
gujaf-278	142	30	2008	2008	NUM
gujaf-278	142	31	financial	financial	ADJ
gujaf-278	142	32	scandals	scandal	NOUN
gujaf-278	142	33	,	,	PUNCT
gujaf-278	142	34	there	there	PRON
gujaf-278	142	35	has	have	AUX
gujaf-278	142	36	been	be	AUX
gujaf-278	142	37	a	a	DET
gujaf-278	142	38	heightened	heightened	ADJ
gujaf-278	142	39	focus	focus	NOUN
gujaf-278	142	40	on	on	ADP
gujaf-278	142	41	gender	gender	NOUN
gujaf-278	142	42	diversity	diversity	NOUN
gujaf-278	142	43	in	in	ADP
gujaf-278	142	44	key	key	ADJ
gujaf-278	142	45	corporate	corporate	ADJ
gujaf-278	142	46	roles	role	NOUN
gujaf-278	142	47	during	during	ADP
gujaf-278	142	48	the	the	DET
gujaf-278	142	49	past	past	ADJ
gujaf-278	142	50	ten	ten	NUM
gujaf-278	142	51	years	year	NOUN
gujaf-278	142	52	,	,	PUNCT
gujaf-278	142	53	as	as	SCONJ
gujaf-278	142	54	noted	note	VERB
gujaf-278	142	55	by	by	ADP
gujaf-278	142	56	lakhal	lakhal	PROPN
gujaf-278	142	57	et	et	PROPN
gujaf-278	142	58	al	al	PROPN
gujaf-278	142	59	.	.	PUNCT
gujaf-278	142	60	(	(	PUNCT
gujaf-278	142	61	2015	2015	NUM
gujaf-278	142	62	)	)	PUNCT
gujaf-278	142	63	.	.	PUNCT
gujaf-278	143	1	research	research	NOUN
gujaf-278	143	2	conducted	conduct	VERB
gujaf-278	143	3	by	by	ADP
gujaf-278	143	4	barua	barua	PROPN
gujaf-278	143	5	et	et	PROPN
gujaf-278	143	6	al	al	PROPN
gujaf-278	143	7	.	.	PROPN
gujaf-278	144	1	(	(	PUNCT
gujaf-278	144	2	2010	2010	NUM
gujaf-278	144	3	)	)	PUNCT
gujaf-278	144	4	indicates	indicate	VERB
gujaf-278	144	5	that	that	SCONJ
gujaf-278	144	6	,	,	PUNCT
gujaf-278	144	7	as	as	ADP
gujaf-278	144	8	a	a	DET
gujaf-278	144	9	general	general	ADJ
gujaf-278	144	10	trend	trend	NOUN
gujaf-278	144	11	,	,	PUNCT
gujaf-278	144	12	women	woman	NOUN
gujaf-278	144	13	tend	tend	VERB
gujaf-278	144	14	to	to	PART
gujaf-278	144	15	display	display	VERB
gujaf-278	144	16	a	a	DET
gujaf-278	144	17	greater	great	ADJ
gujaf-278	144	18	degree	degree	NOUN
gujaf-278	144	19	of	of	ADP
gujaf-278	144	20	ethical	ethical	ADJ
gujaf-278	144	21	conduct	conduct	NOUN
gujaf-278	144	22	compared	compare	VERB
gujaf-278	144	23	to	to	ADP
gujaf-278	144	24	men	man	NOUN
gujaf-278	144	25	.	.	PUNCT
gujaf-278	145	1	studies	study	NOUN
gujaf-278	145	2	observe	observe	VERB
gujaf-278	145	3	that	that	SCONJ
gujaf-278	145	4	female	female	ADJ
gujaf-278	145	5	ceos	ceo	NOUN
gujaf-278	145	6	often	often	ADV
gujaf-278	145	7	steer	steer	VERB
gujaf-278	145	8	clear	clear	ADJ
gujaf-278	145	9	of	of	ADP
gujaf-278	145	10	riskier	risky	ADJ
gujaf-278	145	11	investment	investment	NOUN
gujaf-278	145	12	and	and	CCONJ
gujaf-278	145	13	financing	financing	NOUN
gujaf-278	145	14	prospects	prospect	NOUN
gujaf-278	145	15	when	when	SCONJ
gujaf-278	145	16	comparing	compare	VERB
gujaf-278	145	17	female	female	ADJ
gujaf-278	145	18	ceos	ceos	NOUN
gujaf-278	145	19	to	to	ADP
gujaf-278	145	20	their	their	PRON
gujaf-278	145	21	male	male	ADJ
gujaf-278	145	22	counterparts	counterpart	NOUN
gujaf-278	145	23	(	(	PUNCT
gujaf-278	145	24	francis	francis	PROPN
gujaf-278	145	25	et	et	PROPN
gujaf-278	145	26	al	al	PROPN
gujaf-278	145	27	.	.	PROPN
gujaf-278	145	28	,	,	PUNCT
gujaf-278	145	29	2015	2015	NUM
gujaf-278	145	30	;	;	PUNCT
gujaf-278	145	31	faccio	faccio	PROPN
gujaf-278	145	32	et	et	PROPN
gujaf-278	145	33	al	al	PROPN
gujaf-278	145	34	.	.	PROPN
gujaf-278	145	35	,	,	PUNCT
gujaf-278	145	36	2016	2016	NUM
gujaf-278	145	37	)	)	PUNCT
gujaf-278	145	38	.	.	PUNCT
gujaf-278	146	1	aligning	align	VERB
gujaf-278	146	2	with	with	ADP
gujaf-278	146	3	upper	upper	ADJ
gujaf-278	146	4	echelon	echelon	NOUN
gujaf-278	146	5	theory	theory	NOUN
gujaf-278	146	6	they	they	PRON
gujaf-278	146	7	found	find	VERB
gujaf-278	146	8	that	that	SCONJ
gujaf-278	146	9	female	female	ADJ
gujaf-278	146	10	ceos	ceo	NOUN
gujaf-278	146	11	tend	tend	VERB
gujaf-278	146	12	to	to	PART
gujaf-278	146	13	be	be	AUX
gujaf-278	146	14	more	more	ADV
gujaf-278	146	15	cautious	cautious	ADJ
gujaf-278	146	16	and	and	CCONJ
gujaf-278	146	17	risk	risk	NOUN
gujaf-278	146	18	-	-	PUNCT
gujaf-278	146	19	averse	averse	ADJ
gujaf-278	146	20	than	than	ADP
gujaf-278	146	21	their	their	PRON
gujaf-278	146	22	male	male	ADJ
gujaf-278	146	23	counterparts	counterpart	NOUN
gujaf-278	146	24	.	.	PUNCT
gujaf-278	147	1	previous	previous	ADJ
gujaf-278	147	2	research	research	NOUN
gujaf-278	147	3	by	by	ADP
gujaf-278	147	4	peni	peni	NOUN
gujaf-278	147	5	&	&	CCONJ
gujaf-278	147	6	vahamma	vahamma	PROPN
gujaf-278	147	7	(	(	PUNCT
gujaf-278	147	8	2010	2010	NUM
gujaf-278	147	9	)	)	PUNCT
gujaf-278	147	10	and	and	CCONJ
gujaf-278	147	11	khan	khan	PROPN
gujaf-278	147	12	&	&	CCONJ
gujaf-278	147	13	vieto	vieto	PROPN
gujaf-278	147	14	(	(	PUNCT
gujaf-278	147	15	2013	2013	NUM
gujaf-278	147	16	)	)	PUNCT
gujaf-278	147	17	indicates	indicate	VERB
gujaf-278	147	18	that	that	SCONJ
gujaf-278	147	19	organizations	organization	NOUN
gujaf-278	147	20	led	lead	VERB
gujaf-278	147	21	by	by	ADP
gujaf-278	147	22	women	woman	NOUN
gujaf-278	147	23	outperform	outperform	VERB
gujaf-278	147	24	male	male	ADJ
gujaf-278	147	25	ceos	ceos	NOUN
gujaf-278	147	26	in	in	ADP
gujaf-278	147	27	terms	term	NOUN
gujaf-278	147	28	of	of	ADP
gujaf-278	147	29	the	the	DET
gujaf-278	147	30	quality	quality	NOUN
gujaf-278	147	31	of	of	ADP
gujaf-278	147	32	reporting	report	VERB
gujaf-278	147	33	returns	return	NOUN
gujaf-278	147	34	on	on	ADP
gujaf-278	147	35	assets	asset	NOUN
gujaf-278	147	36	and	and	CCONJ
gujaf-278	147	37	earnings	earning	NOUN
gujaf-278	147	38	.	.	PUNCT
gujaf-278	148	1	peni	peni	PROPN
gujaf-278	148	2	&	&	CCONJ
gujaf-278	148	3	vahamma	vahamma	PROPN
gujaf-278	148	4	(	(	PUNCT
gujaf-278	148	5	2010	2010	NUM
gujaf-278	148	6	)	)	PUNCT
gujaf-278	148	7	offered	offer	VERB
gujaf-278	148	8	empirical	empirical	ADJ
gujaf-278	148	9	research	research	NOUN
gujaf-278	148	10	of	of	ADP
gujaf-278	148	11	the	the	DET
gujaf-278	148	12	association	association	NOUN
gujaf-278	148	13	between	between	ADP
gujaf-278	148	14	the	the	DET
gujaf-278	148	15	gender	gender	NOUN
gujaf-278	148	16	of	of	ADP
gujaf-278	148	17	corporate	corporate	ADJ
gujaf-278	148	18	leaders	leader	NOUN
gujaf-278	148	19	and	and	CCONJ
gujaf-278	148	20	earnings	earning	NOUN
gujaf-278	148	21	management	management	NOUN
gujaf-278	148	22	in	in	ADP
gujaf-278	148	23	the	the	DET
gujaf-278	148	24	u.s	u.s	PROPN
gujaf-278	148	25	.	.	PROPN
gujaf-278	148	26	and	and	CCONJ
gujaf-278	148	27	discovered	discover	VERB
gujaf-278	148	28	that	that	SCONJ
gujaf-278	148	29	higher	high	ADJ
gujaf-278	148	30	percentage	percentage	NOUN
gujaf-278	148	31	of	of	ADP
gujaf-278	148	32	women	woman	NOUN
gujaf-278	148	33	on	on	ADP
gujaf-278	148	34	boards	board	NOUN
gujaf-278	148	35	is	be	AUX
gujaf-278	148	36	favorably	favorably	ADV
gujaf-278	148	37	correlated	correlate	VERB
gujaf-278	148	38	with	with	ADP
gujaf-278	148	39	the	the	DET
gujaf-278	148	40	standard	standard	NOUN
gujaf-278	148	41	of	of	ADP
gujaf-278	148	42	financial	financial	ADJ
gujaf-278	148	43	reporting	reporting	NOUN
gujaf-278	148	44	.	.	PUNCT
gujaf-278	149	1	obanya	obanya	PROPN
gujaf-278	149	2	&	&	CCONJ
gujaf-278	149	3	mordi	mordi	PROPN
gujaf-278	149	4	(	(	PUNCT
gujaf-278	149	5	2014	2014	NUM
gujaf-278	149	6	)	)	PUNCT
gujaf-278	149	7	;	;	PUNCT
gujaf-278	149	8	belot	belot	NOUN
gujaf-278	149	9	&	&	CCONJ
gujaf-278	149	10	serve	serve	PROPN
gujaf-278	149	11	,	,	PUNCT
gujaf-278	149	12	(	(	PUNCT
gujaf-278	149	13	2018	2018	NUM
gujaf-278	149	14	)	)	PUNCT
gujaf-278	149	15	,	,	PUNCT
gujaf-278	149	16	who	who	PRON
gujaf-278	149	17	discovered	discover	VERB
gujaf-278	149	18	that	that	SCONJ
gujaf-278	149	19	female	female	ADJ
gujaf-278	149	20	ceos	ceo	NOUN
gujaf-278	149	21	have	have	VERB
gujaf-278	149	22	unique	unique	ADJ
gujaf-278	149	23	qualities	quality	NOUN
gujaf-278	149	24	that	that	PRON
gujaf-278	149	25	can	can	AUX
gujaf-278	149	26	favorably	favorably	ADV
gujaf-278	149	27	affect	affect	VERB
gujaf-278	149	28	the	the	DET
gujaf-278	149	29	monitoring	monitoring	NOUN
gujaf-278	149	30	of	of	ADP
gujaf-278	149	31	financial	financial	ADJ
gujaf-278	149	32	reporting	reporting	NOUN
gujaf-278	149	33	systems	system	NOUN
gujaf-278	149	34	and	and	CCONJ
gujaf-278	149	35	the	the	DET
gujaf-278	149	36	strategic	strategic	ADJ
gujaf-278	149	37	direction	direction	NOUN
gujaf-278	149	38	of	of	ADP
gujaf-278	149	39	businesses	business	NOUN
gujaf-278	149	40	,	,	PUNCT
gujaf-278	149	41	provide	provide	VERB
gujaf-278	149	42	evidence	evidence	NOUN
gujaf-278	149	43	for	for	ADP
gujaf-278	149	44	this	this	PRON
gujaf-278	149	45	.	.	PUNCT
gujaf-278	150	1	additionally	additionally	ADV
gujaf-278	150	2	,	,	PUNCT
gujaf-278	150	3	al	al	PROPN
gujaf-278	150	4	-	-	PUNCT
gujaf-278	150	5	shaer	shaer	PROPN
gujaf-278	150	6	&	&	CCONJ
gujaf-278	150	7	zaman	zaman	PROPN
gujaf-278	150	8	(	(	PUNCT
gujaf-278	150	9	2016	2016	NUM
gujaf-278	150	10	)	)	PUNCT
gujaf-278	150	11	,	,	PUNCT
gujaf-278	150	12	alqatamin	alqatamin	NOUN
gujaf-278	150	13	,	,	PUNCT
gujaf-278	150	14	et	et	PROPN
gujaf-278	150	15	al	al	PROPN
gujaf-278	150	16	.	.	PROPN
gujaf-278	151	1	(	(	PUNCT
gujaf-278	151	2	2017	2017	NUM
gujaf-278	151	3	)	)	PUNCT
gujaf-278	151	4	and	and	CCONJ
gujaf-278	151	5	soares	soar	VERB
gujaf-278	151	6	et	et	PROPN
gujaf-278	151	7	al	al	PROPN
gujaf-278	151	8	.	.	PROPN
gujaf-278	152	1	(	(	PUNCT
gujaf-278	152	2	2018	2018	NUM
gujaf-278	152	3	)	)	PUNCT
gujaf-278	152	4	,	,	PUNCT
gujaf-278	152	5	concurred	concur	VERB
gujaf-278	152	6	with	with	ADP
gujaf-278	152	7	this	this	DET
gujaf-278	152	8	outcome	outcome	NOUN
gujaf-278	152	9	and	and	CCONJ
gujaf-278	152	10	propose	propose	VERB
gujaf-278	152	11	that	that	SCONJ
gujaf-278	152	12	there	there	PRON
gujaf-278	152	13	is	be	VERB
gujaf-278	152	14	a	a	DET
gujaf-278	152	15	nonlinear	nonlinear	ADJ
gujaf-278	152	16	connection	connection	NOUN
gujaf-278	152	17	between	between	ADP
gujaf-278	152	18	gender	gender	NOUN
gujaf-278	152	19	diversity	diversity	NOUN
gujaf-278	152	20	and	and	CCONJ
gujaf-278	152	21	earnings	earning	NOUN
gujaf-278	152	22	management	management	NOUN
gujaf-278	152	23	.	.	PUNCT
gujaf-278	153	1	nonetheless	nonetheless	ADV
gujaf-278	153	2	,	,	PUNCT
gujaf-278	153	3	gull	gull	NOUN
gujaf-278	153	4	et	et	PROPN
gujaf-278	153	5	al	al	PROPN
gujaf-278	153	6	.	.	PROPN
gujaf-278	154	1	(	(	PUNCT
gujaf-278	154	2	2018	2018	NUM
gujaf-278	154	3	)	)	PUNCT
gujaf-278	154	4	,	,	PUNCT
gujaf-278	154	5	utilizing	utilize	VERB
gujaf-278	154	6	data	datum	NOUN
gujaf-278	154	7	from	from	ADP
gujaf-278	154	8	french	french	ADJ
gujaf-278	154	9	companies	company	NOUN
gujaf-278	154	10	listed	list	VERB
gujaf-278	154	11	on	on	ADP
gujaf-278	154	12	euronext	euronext	PROPN
gujaf-278	154	13	paris	paris	PROPN
gujaf-278	154	14	between	between	ADP
gujaf-278	154	15	2001	2001	NUM
gujaf-278	154	16	and	and	CCONJ
gujaf-278	154	17	2010	2010	NUM
gujaf-278	154	18	,	,	PUNCT
gujaf-278	154	19	determined	determine	VERB
gujaf-278	154	20	that	that	SCONJ
gujaf-278	154	21	there	there	PRON
gujaf-278	154	22	is	be	VERB
gujaf-278	154	23	a	a	DET
gujaf-278	154	24	negative	negative	ADJ
gujaf-278	154	25	association	association	NOUN
gujaf-278	154	26	between	between	ADP
gujaf-278	154	27	female	female	ADJ
gujaf-278	154	28	directors	director	NOUN
gujaf-278	154	29	and	and	CCONJ
gujaf-278	154	30	earnings	earning	NOUN
gujaf-278	154	31	management	management	NOUN
gujaf-278	154	32	.	.	PUNCT
gujaf-278	155	1	women	woman	NOUN
gujaf-278	155	2	-	-	PUNCT
gujaf-278	155	3	owned	own	VERB
gujaf-278	155	4	businesses	business	NOUN
gujaf-278	155	5	appear	appear	VERB
gujaf-278	155	6	to	to	PART
gujaf-278	155	7	outperform	outperform	VERB
gujaf-278	155	8	their	their	PRON
gujaf-278	155	9	male	male	ADJ
gujaf-278	155	10	counterparts	counterpart	NOUN
gujaf-278	155	11	in	in	ADP
gujaf-278	155	12	terms	term	NOUN
gujaf-278	155	13	of	of	ADP
gujaf-278	155	14	quality	quality	NOUN
gujaf-278	155	15	of	of	ADP
gujaf-278	155	16	reporting	report	VERB
gujaf-278	155	17	earnings	earning	NOUN
gujaf-278	155	18	and	and	CCONJ
gujaf-278	155	19	returns	return	NOUN
gujaf-278	155	20	on	on	ADP
gujaf-278	155	21	assets	asset	NOUN
gujaf-278	155	22	.	.	PUNCT
gujaf-278	156	1	contrarily	contrarily	ADV
gujaf-278	156	2	,	,	PUNCT
gujaf-278	156	3	in	in	ADP
gujaf-278	156	4	a	a	DET
gujaf-278	156	5	french	french	ADJ
gujaf-278	156	6	context	context	NOUN
gujaf-278	156	7	,	,	PUNCT
gujaf-278	156	8	hili	hili	NOUN
gujaf-278	156	9	and	and	CCONJ
gujaf-278	156	10	affess	affess	ADJ
gujaf-278	156	11	(	(	PUNCT
gujaf-278	156	12	2012	2012	NUM
gujaf-278	156	13	)	)	PUNCT
gujaf-278	156	14	ashafoke	ashafoke	VERB
gujaf-278	156	15	et	et	PROPN
gujaf-278	156	16	al	al	PROPN
gujaf-278	156	17	.	.	PROPN
gujaf-278	157	1	(	(	PUNCT
gujaf-278	157	2	2021	2021	NUM
gujaf-278	157	3	)	)	PUNCT
gujaf-278	158	1	and	and	CCONJ
gujaf-278	158	2	discovered	discover	VERB
gujaf-278	158	3	that	that	SCONJ
gujaf-278	158	4	there	there	PRON
gujaf-278	158	5	is	be	VERB
gujaf-278	158	6	no	no	DET
gujaf-278	158	7	link	link	NOUN
gujaf-278	158	8	between	between	ADP
gujaf-278	158	9	the	the	DET
gujaf-278	158	10	gender	gender	NOUN
gujaf-278	158	11	of	of	ADP
gujaf-278	158	12	the	the	DET
gujaf-278	158	13	ceo	ceo	NOUN
gujaf-278	158	14	and	and	CCONJ
gujaf-278	158	15	earnings	earning	NOUN
gujaf-278	158	16	management	management	NOUN
gujaf-278	158	17	.	.	PUNCT
gujaf-278	159	1	similarly	similarly	ADV
gujaf-278	159	2	,	,	PUNCT
gujaf-278	159	3	research	research	NOUN
gujaf-278	159	4	by	by	ADP
gujaf-278	159	5	al	al	PROPN
gujaf-278	159	6	-	-	PUNCT
gujaf-278	159	7	othman	othman	PROPN
gujaf-278	159	8	&	&	CCONJ
gujaf-278	159	9	al	al	PROPN
gujaf-278	159	10	-	-	PROPN
gujaf-278	159	11	zhoubi	zhoubi	PROPN
gujaf-278	159	12	(	(	PUNCT
gujaf-278	159	13	2019	2019	NUM
gujaf-278	159	14	)	)	PUNCT
gujaf-278	159	15	on	on	ADP
gujaf-278	159	16	the	the	DET
gujaf-278	159	17	effects	effect	NOUN
gujaf-278	159	18	of	of	ADP
gujaf-278	159	19	ceo	ceo	NOUN
gujaf-278	159	20	gender	gender	NOUN
gujaf-278	159	21	on	on	ADP
gujaf-278	159	22	profits	profit	NOUN
gujaf-278	159	23	quality	quality	NOUN
gujaf-278	159	24	in	in	ADP
gujaf-278	159	25	jordan	jordan	PROPN
gujaf-278	159	26	likewise	likewise	ADV
gujaf-278	159	27	came	come	VERB
gujaf-278	159	28	to	to	ADP
gujaf-278	159	29	no	no	DET
gujaf-278	159	30	significant	significant	ADJ
gujaf-278	159	31	conclusions	conclusion	NOUN
gujaf-278	159	32	.	.	PUNCT
gujaf-278	160	1	in	in	ADP
gujaf-278	160	2	jordan	jordan	PROPN
gujaf-278	160	3	,	,	PUNCT
gujaf-278	160	4	mohammad	mohammad	PROPN
gujaf-278	160	5	et	et	PROPN
gujaf-278	160	6	al	al	PROPN
gujaf-278	160	7	.	.	PROPN
gujaf-278	161	1	(	(	PUNCT
gujaf-278	161	2	2020	2020	NUM
gujaf-278	161	3	)	)	PUNCT
gujaf-278	161	4	investigated	investigate	VERB
gujaf-278	161	5	the	the	DET
gujaf-278	161	6	impact	impact	NOUN
gujaf-278	161	7	of	of	ADP
gujaf-278	161	8	ceo	ceo	NOUN
gujaf-278	161	9	personal	personal	ADJ
gujaf-278	161	10	traits	trait	NOUN
gujaf-278	161	11	on	on	ADP
gujaf-278	161	12	real	real	ADJ
gujaf-278	161	13	earnings	earning	NOUN
gujaf-278	161	14	management	management	NOUN
gujaf-278	161	15	(	(	PUNCT
gujaf-278	161	16	rem	rem	NOUN
gujaf-278	161	17	)	)	PUNCT
gujaf-278	161	18	practices	practice	NOUN
gujaf-278	161	19	.	.	PUNCT
gujaf-278	162	1	from	from	ADP
gujaf-278	162	2	2013	2013	NUM
gujaf-278	162	3	to	to	ADP
gujaf-278	162	4	2018	2018	NUM
gujaf-278	162	5	,	,	PUNCT
gujaf-278	162	6	a	a	DET
gujaf-278	162	7	sample	sample	NOUN
gujaf-278	162	8	of	of	ADP
gujaf-278	162	9	58	58	NUM
gujaf-278	162	10	firms	firm	NOUN
gujaf-278	162	11	registered	register	VERB
gujaf-278	162	12	on	on	ADP
gujaf-278	162	13	the	the	DET
gujaf-278	162	14	amman	amman	PROPN
gujaf-278	162	15	stock	stock	PROPN
gujaf-278	162	16	exchange	exchange	PROPN
gujaf-278	162	17	was	be	AUX
gujaf-278	162	18	studied	study	VERB
gujaf-278	162	19	for	for	ADP
gujaf-278	162	20	six	six	NUM
gujaf-278	162	21	years	year	NOUN
gujaf-278	162	22	.	.	PUNCT
gujaf-278	163	1	the	the	DET
gujaf-278	163	2	study	study	NOUN
gujaf-278	163	3	discovered	discover	VERB
gujaf-278	163	4	that	that	SCONJ
gujaf-278	163	5	the	the	DET
gujaf-278	163	6	term	term	NOUN
gujaf-278	163	7	of	of	ADP
gujaf-278	163	8	ceos	ceos	NOUN
gujaf-278	163	9	had	have	VERB
gujaf-278	163	10	no	no	DET
gujaf-278	163	11	effect	effect	NOUN
gujaf-278	163	12	on	on	ADP
gujaf-278	163	13	rem	rem	X
gujaf-278	163	14	in	in	ADP
gujaf-278	163	15	jordanian	jordanian	ADJ
gujaf-278	163	16	businesses	business	NOUN
gujaf-278	163	17	.	.	PUNCT
gujaf-278	164	1	this	this	DET
gujaf-278	164	2	study	study	NOUN
gujaf-278	164	3	focused	focus	VERB
gujaf-278	164	4	on	on	ADP
gujaf-278	164	5	real	real	ADJ
gujaf-278	164	6	em	em	PRON
gujaf-278	164	7	which	which	PRON
gujaf-278	164	8	is	be	AUX
gujaf-278	164	9	distinct	distinct	ADJ
gujaf-278	164	10	from	from	ADP
gujaf-278	164	11	accrual	accrual	ADJ
gujaf-278	164	12	em	em	PRON
gujaf-278	164	13	.	.	PUNCT
gujaf-278	165	1	based	base	VERB
gujaf-278	165	2	on	on	ADP
gujaf-278	165	3	empirical	empirical	ADJ
gujaf-278	165	4	studies	study	NOUN
gujaf-278	165	5	and	and	CCONJ
gujaf-278	165	6	upper	upper	ADJ
gujaf-278	165	7	echelon	echelon	NOUN
gujaf-278	165	8	theory	theory	NOUN
gujaf-278	165	9	the	the	DET
gujaf-278	165	10	studies	study	NOUN
gujaf-278	165	11	hypothesize	hypothesize	VERB
gujaf-278	165	12	that	that	SCONJ
gujaf-278	165	13	:	:	PUNCT
gujaf-278	165	14	gusau	gusau	ADJ
gujaf-278	165	15	journal	journal	NOUN
gujaf-278	165	16	of	of	ADP
gujaf-278	165	17	accounting	accounting	NOUN
gujaf-278	165	18	and	and	CCONJ
gujaf-278	165	19	finance	finance	NOUN
gujaf-278	165	20	,	,	PUNCT
gujaf-278	165	21	vol	vol	NOUN
gujaf-278	165	22	.	.	PROPN
gujaf-278	165	23	5	5	NUM
gujaf-278	165	24	,	,	PUNCT
gujaf-278	165	25	issue	issue	NOUN
gujaf-278	165	26	1	1	NUM
gujaf-278	165	27	,	,	PUNCT
gujaf-278	165	28	april	april	PROPN
gujaf-278	165	29	,	,	PUNCT
gujaf-278	165	30	2024	2024	NUM
gujaf-278	165	31	73	73	NUM
gujaf-278	165	32	h1	h1	PROPN
gujaf-278	165	33	:	:	PUNCT
gujaf-278	165	34	ceo	ceo	NOUN
gujaf-278	165	35	gender	gender	NOUN
gujaf-278	165	36	has	have	VERB
gujaf-278	165	37	a	a	DET
gujaf-278	165	38	positive	positive	ADJ
gujaf-278	165	39	and	and	CCONJ
gujaf-278	165	40	significant	significant	ADJ
gujaf-278	165	41	effect	effect	NOUN
gujaf-278	165	42	on	on	ADP
gujaf-278	165	43	financial	financial	ADJ
gujaf-278	165	44	reporting	reporting	NOUN
gujaf-278	165	45	quality	quality	NOUN
gujaf-278	165	46	ceo	ceo	NOUN
gujaf-278	165	47	financial	financial	ADJ
gujaf-278	165	48	expertise	expertise	NOUN
gujaf-278	165	49	and	and	CCONJ
gujaf-278	165	50	financial	financial	ADJ
gujaf-278	165	51	reporting	reporting	NOUN
gujaf-278	165	52	quality	quality	NOUN
gujaf-278	165	53	there	there	PRON
gujaf-278	165	54	is	be	VERB
gujaf-278	165	55	mixed	mixed	ADJ
gujaf-278	165	56	finding	finding	NOUN
gujaf-278	165	57	regarding	regard	VERB
gujaf-278	165	58	ceo	ceo	NOUN
gujaf-278	165	59	financial	financial	ADJ
gujaf-278	165	60	expertise	expertise	NOUN
gujaf-278	165	61	and	and	CCONJ
gujaf-278	165	62	frq	frq	PROPN
gujaf-278	165	63	.	.	PUNCT
gujaf-278	166	1	some	some	DET
gujaf-278	166	2	studies	study	NOUN
gujaf-278	166	3	.	.	PUNCT
gujaf-278	167	1	baatwah	baatwah	NOUN
gujaf-278	167	2	et	et	PROPN
gujaf-278	167	3	al	al	PROPN
gujaf-278	167	4	.	.	PROPN
gujaf-278	168	1	(	(	PUNCT
gujaf-278	168	2	2015	2015	NUM
gujaf-278	168	3	)	)	PUNCT
gujaf-278	168	4	demonstrate	demonstrate	VERB
gujaf-278	168	5	a	a	DET
gujaf-278	168	6	positive	positive	ADJ
gujaf-278	168	7	correlation	correlation	NOUN
gujaf-278	168	8	between	between	ADP
gujaf-278	168	9	ceo	ceo	NOUN
gujaf-278	168	10	competence	competence	NOUN
gujaf-278	168	11	and	and	CCONJ
gujaf-278	168	12	earnings	earning	NOUN
gujaf-278	168	13	management	management	NOUN
gujaf-278	168	14	.	.	PUNCT
gujaf-278	169	1	gajevszky	gajevszky	PROPN
gujaf-278	169	2	,	,	PUNCT
gujaf-278	169	3	(	(	PUNCT
gujaf-278	169	4	2015	2015	NUM
gujaf-278	169	5	)	)	PUNCT
gujaf-278	169	6	.	.	PUNCT
gujaf-278	170	1	they	they	PRON
gujaf-278	170	2	argued	argue	VERB
gujaf-278	170	3	that	that	SCONJ
gujaf-278	170	4	ceos	ceos	NOUN
gujaf-278	170	5	with	with	ADP
gujaf-278	170	6	financial	financial	ADJ
gujaf-278	170	7	expertise	expertise	NOUN
gujaf-278	170	8	help	help	NOUN
gujaf-278	170	9	in	in	ADP
gujaf-278	170	10	negotiations	negotiation	NOUN
gujaf-278	170	11	with	with	ADP
gujaf-278	170	12	external	external	ADJ
gujaf-278	170	13	auditors	auditor	NOUN
gujaf-278	170	14	.	.	PUNCT
gujaf-278	171	1	over	over	ADP
gujaf-278	171	2	the	the	DET
gujaf-278	171	3	course	course	NOUN
gujaf-278	171	4	of	of	ADP
gujaf-278	171	5	their	their	PRON
gujaf-278	171	6	careers	career	NOUN
gujaf-278	171	7	,	,	PUNCT
gujaf-278	171	8	ceos	ceo	NOUN
gujaf-278	171	9	have	have	AUX
gujaf-278	171	10	gained	gain	VERB
gujaf-278	171	11	a	a	DET
gujaf-278	171	12	deeper	deep	ADJ
gujaf-278	171	13	understanding	understanding	NOUN
gujaf-278	171	14	of	of	ADP
gujaf-278	171	15	financial	financial	ADJ
gujaf-278	171	16	and	and	CCONJ
gujaf-278	171	17	accounting	accounting	NOUN
gujaf-278	171	18	issues	issue	NOUN
gujaf-278	171	19	,	,	PUNCT
gujaf-278	171	20	which	which	PRON
gujaf-278	171	21	they	they	PRON
gujaf-278	171	22	may	may	AUX
gujaf-278	171	23	use	use	VERB
gujaf-278	171	24	to	to	PART
gujaf-278	171	25	improve	improve	VERB
gujaf-278	171	26	the	the	DET
gujaf-278	171	27	financial	financial	ADJ
gujaf-278	171	28	reporting	reporting	NOUN
gujaf-278	171	29	process	process	NOUN
gujaf-278	171	30	and	and	CCONJ
gujaf-278	171	31	make	make	VERB
gujaf-278	171	32	informed	informed	ADJ
gujaf-278	171	33	accounting	accounting	NOUN
gujaf-278	171	34	decisions	decision	NOUN
gujaf-278	171	35	.	.	PUNCT
gujaf-278	172	1	furthermore	furthermore	ADV
gujaf-278	172	2	,	,	PUNCT
gujaf-278	172	3	financial	financial	ADJ
gujaf-278	172	4	specialists	specialist	NOUN
gujaf-278	172	5	ceos	ceos	PROPN
gujaf-278	172	6	understand	understand	VERB
gujaf-278	172	7	the	the	DET
gujaf-278	172	8	kind	kind	NOUN
gujaf-278	172	9	of	of	ADP
gujaf-278	172	10	information	information	NOUN
gujaf-278	172	11	investors	investor	NOUN
gujaf-278	172	12	want	want	VERB
gujaf-278	172	13	and	and	CCONJ
gujaf-278	172	14	value	value	VERB
gujaf-278	172	15	accounting	accounting	NOUN
gujaf-278	172	16	data	datum	NOUN
gujaf-278	172	17	when	when	SCONJ
gujaf-278	172	18	evaluating	evaluate	VERB
gujaf-278	172	19	companies	company	NOUN
gujaf-278	172	20	due	due	ADP
gujaf-278	172	21	to	to	ADP
gujaf-278	172	22	their	their	PRON
gujaf-278	172	23	vast	vast	ADJ
gujaf-278	172	24	knowledge	knowledge	NOUN
gujaf-278	172	25	and	and	CCONJ
gujaf-278	172	26	involvement	involvement	NOUN
gujaf-278	172	27	with	with	ADP
gujaf-278	172	28	the	the	DET
gujaf-278	172	29	financial	financial	ADJ
gujaf-278	172	30	sector	sector	NOUN
gujaf-278	172	31	(	(	PUNCT
gujaf-278	172	32	custódio	custódio	PROPN
gujaf-278	172	33	&	&	CCONJ
gujaf-278	172	34	metzger	metzger	PROPN
gujaf-278	172	35	,	,	PUNCT
gujaf-278	172	36	2014	2014	NUM
gujaf-278	172	37	)	)	PUNCT
gujaf-278	172	38	.	.	PUNCT
gujaf-278	173	1	some	some	PRON
gujaf-278	173	2	argued	argue	VERB
gujaf-278	173	3	that	that	SCONJ
gujaf-278	173	4	ceos	ceos	NOUN
gujaf-278	173	5	with	with	ADP
gujaf-278	173	6	a	a	DET
gujaf-278	173	7	background	background	NOUN
gujaf-278	173	8	in	in	ADP
gujaf-278	173	9	finance	finance	NOUN
gujaf-278	173	10	are	be	AUX
gujaf-278	173	11	less	less	ADV
gujaf-278	173	12	inclined	inclined	ADJ
gujaf-278	173	13	to	to	PART
gujaf-278	173	14	engage	engage	VERB
gujaf-278	173	15	in	in	ADP
gujaf-278	173	16	earnings	earning	NOUN
gujaf-278	173	17	manipulation	manipulation	NOUN
gujaf-278	173	18	compared	compare	VERB
gujaf-278	173	19	to	to	ADP
gujaf-278	173	20	those	those	PRON
gujaf-278	173	21	lacking	lack	VERB
gujaf-278	173	22	such	such	ADJ
gujaf-278	173	23	experience	experience	NOUN
gujaf-278	173	24	.	.	PUNCT
gujaf-278	174	1	for	for	ADP
gujaf-278	174	2	example	example	NOUN
gujaf-278	174	3	,	,	PUNCT
gujaf-278	174	4	gounopoulos	gounopoulos	NOUN
gujaf-278	174	5	and	and	CCONJ
gujaf-278	174	6	pham	pham	PROPN
gujaf-278	174	7	(	(	PUNCT
gujaf-278	174	8	2018	2018	NUM
gujaf-278	174	9	)	)	PUNCT
gujaf-278	174	10	use	use	VERB
gujaf-278	174	11	the	the	DET
gujaf-278	174	12	united	united	PROPN
gujaf-278	174	13	states	states	PROPN
gujaf-278	174	14	as	as	ADP
gujaf-278	174	15	a	a	DET
gujaf-278	174	16	sample	sample	NOUN
gujaf-278	174	17	of	of	ADP
gujaf-278	174	18	467	467	NUM
gujaf-278	174	19	ipo	ipo	NOUN
gujaf-278	174	20	firms	firm	NOUN
gujaf-278	174	21	(	(	PUNCT
gujaf-278	174	22	2003	2003	NUM
gujaf-278	174	23	-	-	SYM
gujaf-278	174	24	2011	2011	NUM
gujaf-278	174	25	)	)	PUNCT
gujaf-278	174	26	to	to	PART
gujaf-278	174	27	examine	examine	VERB
gujaf-278	174	28	the	the	DET
gujaf-278	174	29	association	association	NOUN
gujaf-278	174	30	between	between	ADP
gujaf-278	174	31	financial	financial	ADJ
gujaf-278	174	32	expert	expert	ADJ
gujaf-278	174	33	ceos	ceos	NOUN
gujaf-278	174	34	and	and	CCONJ
gujaf-278	174	35	earnings	earning	NOUN
gujaf-278	174	36	management	management	NOUN
gujaf-278	174	37	surrounding	surround	VERB
gujaf-278	174	38	initial	initial	ADJ
gujaf-278	174	39	public	public	ADJ
gujaf-278	174	40	offerings	offering	NOUN
gujaf-278	174	41	.	.	PUNCT
gujaf-278	175	1	according	accord	VERB
gujaf-278	175	2	to	to	ADP
gujaf-278	175	3	their	their	PRON
gujaf-278	175	4	findings	finding	NOUN
gujaf-278	175	5	,	,	PUNCT
gujaf-278	175	6	ceos	ceos	NOUN
gujaf-278	175	7	with	with	ADP
gujaf-278	175	8	a	a	DET
gujaf-278	175	9	background	background	NOUN
gujaf-278	175	10	in	in	ADP
gujaf-278	175	11	finance	finance	NOUN
gujaf-278	175	12	are	be	AUX
gujaf-278	175	13	less	less	ADV
gujaf-278	175	14	likely	likely	ADJ
gujaf-278	175	15	to	to	PART
gujaf-278	175	16	oversee	oversee	VERB
gujaf-278	175	17	accruals	accrual	NOUN
gujaf-278	175	18	and	and	CCONJ
gujaf-278	175	19	real	real	ADJ
gujaf-278	175	20	earnings	earning	NOUN
gujaf-278	175	21	management	management	NOUN
gujaf-278	175	22	.	.	PUNCT
gujaf-278	176	1	according	accord	VERB
gujaf-278	176	2	to	to	ADP
gujaf-278	176	3	the	the	DET
gujaf-278	176	4	findings	finding	NOUN
gujaf-278	176	5	,	,	PUNCT
gujaf-278	176	6	oussii	oussii	ADJ
gujaf-278	176	7	,	,	PUNCT
gujaf-278	176	8	and	and	CCONJ
gujaf-278	176	9	klibi	klibi	NOUN
gujaf-278	176	10	(	(	PUNCT
gujaf-278	176	11	2023	2023	NUM
gujaf-278	176	12	)	)	PUNCT
gujaf-278	176	13	,	,	PUNCT
gujaf-278	176	14	ceos	ceos	NOUN
gujaf-278	176	15	with	with	ADP
gujaf-278	176	16	a	a	DET
gujaf-278	176	17	background	background	NOUN
gujaf-278	176	18	in	in	ADP
gujaf-278	176	19	finance	finance	NOUN
gujaf-278	176	20	are	be	AUX
gujaf-278	176	21	less	less	ADV
gujaf-278	176	22	likely	likely	ADJ
gujaf-278	176	23	to	to	PART
gujaf-278	176	24	manipulate	manipulate	VERB
gujaf-278	176	25	earnings	earning	NOUN
gujaf-278	176	26	in	in	ADP
gujaf-278	176	27	order	order	NOUN
gujaf-278	176	28	to	to	PART
gujaf-278	176	29	hide	hide	VERB
gujaf-278	176	30	losses	loss	NOUN
gujaf-278	176	31	and	and	CCONJ
gujaf-278	176	32	declines	decline	NOUN
gujaf-278	176	33	in	in	ADP
gujaf-278	176	34	value	value	NOUN
gujaf-278	176	35	.	.	PUNCT
gujaf-278	177	1	conversely	conversely	ADV
gujaf-278	177	2	,	,	PUNCT
gujaf-278	177	3	jiang	jiang	PROPN
gujaf-278	177	4	et	et	PROPN
gujaf-278	177	5	al	al	PROPN
gujaf-278	177	6	.	.	PROPN
gujaf-278	178	1	(	(	PUNCT
gujaf-278	178	2	2013	2013	NUM
gujaf-278	178	3	)	)	PUNCT
gujaf-278	178	4	looked	look	VERB
gujaf-278	178	5	at	at	ADP
gujaf-278	178	6	the	the	DET
gujaf-278	178	7	impact	impact	NOUN
gujaf-278	178	8	of	of	ADP
gujaf-278	178	9	ceos	ceos	NOUN
gujaf-278	178	10	with	with	ADP
gujaf-278	178	11	experience	experience	NOUN
gujaf-278	178	12	in	in	ADP
gujaf-278	178	13	finance	finance	NOUN
gujaf-278	178	14	and	and	CCONJ
gujaf-278	178	15	earnings	earning	NOUN
gujaf-278	178	16	management	management	NOUN
gujaf-278	178	17	on	on	ADP
gujaf-278	178	18	chinese	chinese	ADJ
gujaf-278	178	19	companies	company	NOUN
gujaf-278	178	20	listed	list	VERB
gujaf-278	178	21	on	on	ADP
gujaf-278	178	22	the	the	DET
gujaf-278	178	23	shenzhen	shenzhen	PROPN
gujaf-278	178	24	and	and	CCONJ
gujaf-278	178	25	shanghai	shanghai	PROPN
gujaf-278	178	26	stock	stock	NOUN
gujaf-278	178	27	market	market	NOUN
gujaf-278	178	28	and	and	CCONJ
gujaf-278	178	29	discovered	discover	VERB
gujaf-278	178	30	that	that	SCONJ
gujaf-278	178	31	ceo	ceo	NOUN
gujaf-278	178	32	financial	financial	ADJ
gujaf-278	178	33	ability	ability	NOUN
gujaf-278	178	34	did	do	AUX
gujaf-278	178	35	not	not	PART
gujaf-278	178	36	significantly	significantly	ADV
gujaf-278	178	37	correlate	correlate	VERB
gujaf-278	178	38	,	,	PUNCT
gujaf-278	178	39	according	accord	VERB
gujaf-278	178	40	to	to	ADP
gujaf-278	178	41	the	the	DET
gujaf-278	178	42	study	study	NOUN
gujaf-278	178	43	.	.	PUNCT
gujaf-278	179	1	they	they	PRON
gujaf-278	179	2	concluded	conclude	VERB
gujaf-278	179	3	that	that	SCONJ
gujaf-278	179	4	ceos	ceos	NOUN
gujaf-278	179	5	with	with	ADP
gujaf-278	179	6	stronger	strong	ADJ
gujaf-278	179	7	expert	expert	NOUN
gujaf-278	179	8	power	power	NOUN
gujaf-278	179	9	are	be	AUX
gujaf-278	179	10	more	more	ADV
gujaf-278	179	11	likely	likely	ADJ
gujaf-278	179	12	to	to	PART
gujaf-278	179	13	generate	generate	VERB
gujaf-278	179	14	lower	low	ADJ
gujaf-278	179	15	earnings	earning	NOUN
gujaf-278	179	16	quality	quality	NOUN
gujaf-278	179	17	.	.	PUNCT
gujaf-278	180	1	based	base	VERB
gujaf-278	180	2	on	on	ADP
gujaf-278	180	3	empirical	empirical	ADJ
gujaf-278	180	4	studies	study	NOUN
gujaf-278	180	5	and	and	CCONJ
gujaf-278	180	6	upper	upper	ADJ
gujaf-278	180	7	echelon	echelon	NOUN
gujaf-278	180	8	theory	theory	NOUN
gujaf-278	180	9	the	the	DET
gujaf-278	180	10	studies	study	NOUN
gujaf-278	180	11	hypothesize	hypothesize	VERB
gujaf-278	180	12	that	that	SCONJ
gujaf-278	180	13	:	:	PUNCT
gujaf-278	180	14	h2	h2	NOUN
gujaf-278	180	15	:	:	PUNCT
gujaf-278	180	16	ceo	ceo	NOUN
gujaf-278	180	17	financial	financial	ADJ
gujaf-278	180	18	expertise	expertise	NOUN
gujaf-278	180	19	has	have	VERB
gujaf-278	180	20	positive	positive	ADJ
gujaf-278	180	21	and	and	CCONJ
gujaf-278	180	22	significant	significant	ADJ
gujaf-278	180	23	effect	effect	NOUN
gujaf-278	180	24	on	on	ADP
gujaf-278	180	25	financial	financial	ADJ
gujaf-278	180	26	reporting	reporting	NOUN
gujaf-278	180	27	quality	quality	NOUN
gujaf-278	180	28	.	.	PUNCT
gujaf-278	181	1	ceo	ceo	NOUN
gujaf-278	181	2	tenure	tenure	NOUN
gujaf-278	181	3	and	and	CCONJ
gujaf-278	181	4	financial	financial	ADJ
gujaf-278	181	5	reporting	reporting	NOUN
gujaf-278	181	6	quality	quality	NOUN
gujaf-278	181	7	according	accord	VERB
gujaf-278	181	8	to	to	ADP
gujaf-278	181	9	salehi	salehi	NOUN
gujaf-278	181	10	,	,	PUNCT
gujaf-278	181	11	et	et	PROPN
gujaf-278	181	12	al	al	PROPN
gujaf-278	181	13	.	.	PROPN
gujaf-278	181	14	,	,	PUNCT
gujaf-278	181	15	(	(	PUNCT
gujaf-278	181	16	2018	2018	NUM
gujaf-278	181	17	)	)	PUNCT
gujaf-278	181	18	,	,	PUNCT
gujaf-278	181	19	ceo	ceo	NOUN
gujaf-278	181	20	tenure	tenure	NOUN
gujaf-278	181	21	is	be	AUX
gujaf-278	181	22	the	the	DET
gujaf-278	181	23	length	length	NOUN
gujaf-278	181	24	of	of	ADP
gujaf-278	181	25	time	time	NOUN
gujaf-278	181	26	a	a	DET
gujaf-278	181	27	ceo	ceo	NOUN
gujaf-278	181	28	has	have	AUX
gujaf-278	181	29	held	hold	VERB
gujaf-278	181	30	the	the	DET
gujaf-278	181	31	role	role	NOUN
gujaf-278	181	32	.	.	PUNCT
gujaf-278	182	1	a	a	DET
gujaf-278	182	2	long	long	ADV
gujaf-278	182	3	-	-	PUNCT
gujaf-278	182	4	tenured	tenure	VERB
gujaf-278	182	5	top	top	ADJ
gujaf-278	182	6	management	management	NOUN
gujaf-278	182	7	was	be	AUX
gujaf-278	182	8	also	also	ADV
gujaf-278	182	9	associated	associate	VERB
gujaf-278	182	10	with	with	ADP
gujaf-278	182	11	team	team	NOUN
gujaf-278	182	12	familiarity	familiarity	NOUN
gujaf-278	182	13	and	and	CCONJ
gujaf-278	182	14	the	the	DET
gujaf-278	182	15	cohesiveness	cohesiveness	NOUN
gujaf-278	182	16	of	of	ADP
gujaf-278	182	17	the	the	DET
gujaf-278	182	18	company	company	NOUN
gujaf-278	182	19	's	's	PART
gujaf-278	182	20	internal	internal	ADJ
gujaf-278	182	21	business	business	NOUN
gujaf-278	182	22	.	.	PUNCT
gujaf-278	183	1	a	a	DET
gujaf-278	183	2	ceo	ceo	NOUN
gujaf-278	183	3	who	who	PRON
gujaf-278	183	4	has	have	AUX
gujaf-278	183	5	served	serve	VERB
gujaf-278	183	6	gusau	gusau	ADJ
gujaf-278	183	7	journal	journal	NOUN
gujaf-278	183	8	of	of	ADP
gujaf-278	183	9	accounting	accounting	NOUN
gujaf-278	183	10	and	and	CCONJ
gujaf-278	183	11	finance	finance	NOUN
gujaf-278	183	12	,	,	PUNCT
gujaf-278	183	13	vol	vol	NOUN
gujaf-278	183	14	.	.	PROPN
gujaf-278	183	15	5	5	NUM
gujaf-278	183	16	,	,	PUNCT
gujaf-278	183	17	issue	issue	NOUN
gujaf-278	183	18	1	1	NUM
gujaf-278	183	19	,	,	PUNCT
gujaf-278	183	20	april	april	PROPN
gujaf-278	183	21	,	,	PUNCT
gujaf-278	183	22	2024	2024	NUM
gujaf-278	183	23	74	74	NUM
gujaf-278	183	24	for	for	ADP
gujaf-278	183	25	an	an	DET
gujaf-278	183	26	extended	extended	ADJ
gujaf-278	183	27	period	period	NOUN
gujaf-278	183	28	may	may	AUX
gujaf-278	183	29	possess	possess	VERB
gujaf-278	183	30	greater	great	ADJ
gujaf-278	183	31	expertise	expertise	NOUN
gujaf-278	183	32	,	,	PUNCT
gujaf-278	183	33	enabling	enable	VERB
gujaf-278	183	34	them	they	PRON
gujaf-278	183	35	to	to	PART
gujaf-278	183	36	furnish	furnish	VERB
gujaf-278	183	37	the	the	DET
gujaf-278	183	38	board	board	NOUN
gujaf-278	183	39	with	with	ADP
gujaf-278	183	40	crucial	crucial	ADJ
gujaf-278	183	41	insights	insight	NOUN
gujaf-278	183	42	regarding	regard	VERB
gujaf-278	183	43	the	the	DET
gujaf-278	183	44	company	company	NOUN
gujaf-278	183	45	and	and	CCONJ
gujaf-278	183	46	its	its	PRON
gujaf-278	183	47	business	business	NOUN
gujaf-278	183	48	environment	environment	NOUN
gujaf-278	183	49	,	,	PUNCT
gujaf-278	183	50	as	as	SCONJ
gujaf-278	183	51	suggested	suggest	VERB
gujaf-278	183	52	by	by	ADP
gujaf-278	183	53	cai	cai	PROPN
gujaf-278	183	54	and	and	CCONJ
gujaf-278	183	55	sevilir	sevilir	NOUN
gujaf-278	183	56	(	(	PUNCT
gujaf-278	183	57	2012	2012	NUM
gujaf-278	183	58	)	)	PUNCT
gujaf-278	183	59	.	.	PUNCT
gujaf-278	184	1	aligning	align	VERB
gujaf-278	184	2	with	with	ADP
gujaf-278	184	3	upper	upper	ADJ
gujaf-278	184	4	echelon	echelon	NOUN
gujaf-278	184	5	theory	theory	NOUN
gujaf-278	184	6	,	,	PUNCT
gujaf-278	184	7	chen	chen	PROPN
gujaf-278	184	8	et	et	PROPN
gujaf-278	184	9	al	al	PROPN
gujaf-278	184	10	.	.	PROPN
gujaf-278	184	11	,	,	PUNCT
gujaf-278	184	12	(	(	PUNCT
gujaf-278	184	13	2015	2015	NUM
gujaf-278	184	14	)	)	PUNCT
gujaf-278	184	15	looked	look	VERB
gujaf-278	184	16	into	into	ADP
gujaf-278	184	17	the	the	DET
gujaf-278	184	18	effect	effect	NOUN
gujaf-278	184	19	of	of	ADP
gujaf-278	184	20	ceo	ceo	NOUN
gujaf-278	184	21	tenure	tenure	NOUN
gujaf-278	184	22	on	on	ADP
gujaf-278	184	23	the	the	DET
gujaf-278	184	24	caliber	caliber	NOUN
gujaf-278	184	25	of	of	ADP
gujaf-278	184	26	financial	financial	ADJ
gujaf-278	184	27	reporting	reporting	NOUN
gujaf-278	184	28	in	in	ADP
gujaf-278	184	29	consumer	consumer	NOUN
gujaf-278	184	30	products	product	NOUN
gujaf-278	184	31	companies	company	NOUN
gujaf-278	184	32	,	,	PUNCT
gujaf-278	184	33	their	their	PRON
gujaf-278	184	34	findings	finding	NOUN
gujaf-278	184	35	showed	show	VERB
gujaf-278	184	36	that	that	SCONJ
gujaf-278	184	37	longer	long	ADJ
gujaf-278	184	38	ceo	ceo	NOUN
gujaf-278	184	39	tenure	tenure	NOUN
gujaf-278	184	40	is	be	AUX
gujaf-278	184	41	linked	link	VERB
gujaf-278	184	42	to	to	ADP
gujaf-278	184	43	greater	great	ADJ
gujaf-278	184	44	financial	financial	ADJ
gujaf-278	184	45	reporting	reporting	NOUN
gujaf-278	184	46	quality	quality	NOUN
gujaf-278	184	47	.	.	PUNCT
gujaf-278	185	1	ashafoke	ashafoke	PROPN
gujaf-278	185	2	et	et	PROPN
gujaf-278	185	3	al	al	PROPN
gujaf-278	185	4	.	.	PROPN
gujaf-278	186	1	(	(	PUNCT
gujaf-278	186	2	2021	2021	NUM
gujaf-278	186	3	)	)	PUNCT
gujaf-278	186	4	used	use	VERB
gujaf-278	186	5	a	a	DET
gujaf-278	186	6	sample	sample	NOUN
gujaf-278	186	7	of	of	ADP
gujaf-278	186	8	15	15	NUM
gujaf-278	186	9	financial	financial	ADJ
gujaf-278	186	10	institution	institution	NOUN
gujaf-278	186	11	from	from	ADP
gujaf-278	186	12	2008	2008	NUM
gujaf-278	186	13	to	to	ADP
gujaf-278	186	14	2019	2019	NUM
gujaf-278	186	15	and	and	CCONJ
gujaf-278	186	16	discovered	discover	VERB
gujaf-278	186	17	that	that	SCONJ
gujaf-278	186	18	long	long	ADJ
gujaf-278	186	19	tenure	tenure	NOUN
gujaf-278	186	20	ceos	ceo	NOUN
gujaf-278	186	21	improve	improve	VERB
gujaf-278	186	22	financial	financial	ADJ
gujaf-278	186	23	reporting	reporting	NOUN
gujaf-278	186	24	quality	quality	NOUN
gujaf-278	186	25	.	.	PUNCT
gujaf-278	187	1	ceo	ceo	NOUN
gujaf-278	187	2	tenure	tenure	NOUN
gujaf-278	187	3	and	and	CCONJ
gujaf-278	187	4	earnings	earning	NOUN
gujaf-278	187	5	manipulation	manipulation	NOUN
gujaf-278	187	6	are	be	AUX
gujaf-278	187	7	negatively	negatively	ADV
gujaf-278	187	8	correlated	correlate	VERB
gujaf-278	187	9	,	,	PUNCT
gujaf-278	187	10	as	as	SCONJ
gujaf-278	187	11	shown	show	VERB
gujaf-278	187	12	by	by	ADP
gujaf-278	187	13	deng	deng	PROPN
gujaf-278	187	14	et	et	PROPN
gujaf-278	187	15	al	al	PROPN
gujaf-278	187	16	.	.	PROPN
gujaf-278	188	1	(	(	PUNCT
gujaf-278	188	2	2018	2018	NUM
gujaf-278	188	3	)	)	PUNCT
gujaf-278	188	4	.	.	PUNCT
gujaf-278	189	1	according	accord	VERB
gujaf-278	189	2	to	to	ADP
gujaf-278	189	3	francis	francis	PROPN
gujaf-278	189	4	et	et	PROPN
gujaf-278	189	5	al	al	PROPN
gujaf-278	189	6	.	.	PROPN
gujaf-278	189	7	's	's	PART
gujaf-278	189	8	(	(	PUNCT
gujaf-278	189	9	2008	2008	NUM
gujaf-278	189	10	)	)	PUNCT
gujaf-278	189	11	research	research	NOUN
gujaf-278	189	12	,	,	PUNCT
gujaf-278	189	13	the	the	DET
gujaf-278	189	14	quality	quality	NOUN
gujaf-278	189	15	of	of	ADP
gujaf-278	189	16	financial	financial	ADJ
gujaf-278	189	17	reporting	reporting	NOUN
gujaf-278	189	18	was	be	AUX
gujaf-278	189	19	favorably	favorably	ADV
gujaf-278	189	20	correlated	correlate	VERB
gujaf-278	189	21	with	with	ADP
gujaf-278	189	22	the	the	DET
gujaf-278	189	23	ceo	ceo	NOUN
gujaf-278	189	24	's	's	PART
gujaf-278	189	25	tenure	tenure	NOUN
gujaf-278	189	26	.	.	PUNCT
gujaf-278	190	1	long	long	ADJ
gujaf-278	190	2	-	-	PUNCT
gujaf-278	190	3	term	term	NOUN
gujaf-278	190	4	ceos	ceo	NOUN
gujaf-278	190	5	are	be	AUX
gujaf-278	190	6	less	less	ADV
gujaf-278	190	7	likely	likely	ADJ
gujaf-278	190	8	than	than	ADP
gujaf-278	190	9	short	short	ADJ
gujaf-278	190	10	-	-	PUNCT
gujaf-278	190	11	term	term	NOUN
gujaf-278	190	12	ceos	ceos	NOUN
gujaf-278	190	13	to	to	PART
gujaf-278	190	14	be	be	AUX
gujaf-278	190	15	aggressive	aggressive	ADJ
gujaf-278	190	16	in	in	ADP
gujaf-278	190	17	their	their	PRON
gujaf-278	190	18	financial	financial	ADJ
gujaf-278	190	19	reporting	reporting	NOUN
gujaf-278	190	20	,	,	PUNCT
gujaf-278	190	21	according	accord	VERB
gujaf-278	190	22	to	to	ADP
gujaf-278	190	23	axelson	axelson	PROPN
gujaf-278	190	24	&	&	CCONJ
gujaf-278	190	25	bond	bond	PROPN
gujaf-278	190	26	(	(	PUNCT
gujaf-278	190	27	2009	2009	NUM
gujaf-278	190	28	)	)	PUNCT
gujaf-278	190	29	&	&	CCONJ
gujaf-278	190	30	zhang	zhang	PROPN
gujaf-278	190	31	(	(	PUNCT
gujaf-278	190	32	2009	2009	NUM
gujaf-278	190	33	)	)	PUNCT
gujaf-278	190	34	.	.	PUNCT
gujaf-278	191	1	ceos	ceos	PROPN
gujaf-278	191	2	with	with	ADP
gujaf-278	191	3	more	more	ADJ
gujaf-278	191	4	experience	experience	NOUN
gujaf-278	191	5	will	will	AUX
gujaf-278	191	6	strive	strive	VERB
gujaf-278	191	7	to	to	PART
gujaf-278	191	8	uphold	uphold	VERB
gujaf-278	191	9	their	their	PRON
gujaf-278	191	10	reputation	reputation	NOUN
gujaf-278	191	11	,	,	PUNCT
gujaf-278	191	12	which	which	PRON
gujaf-278	191	13	will	will	AUX
gujaf-278	191	14	keep	keep	VERB
gujaf-278	191	15	them	they	PRON
gujaf-278	191	16	from	from	ADP
gujaf-278	191	17	acting	act	VERB
gujaf-278	191	18	belligerently	belligerently	ADV
gujaf-278	191	19	.	.	PUNCT
gujaf-278	192	1	conversely	conversely	ADV
gujaf-278	192	2	,	,	PUNCT
gujaf-278	192	3	from	from	ADP
gujaf-278	192	4	2000	2000	NUM
gujaf-278	192	5	to	to	ADP
gujaf-278	192	6	2015	2015	NUM
gujaf-278	192	7	,	,	PUNCT
gujaf-278	192	8	cho	cho	PROPN
gujaf-278	192	9	et	et	PROPN
gujaf-278	192	10	al	al	PROPN
gujaf-278	192	11	.	.	PROPN
gujaf-278	193	1	(	(	PUNCT
gujaf-278	193	2	2019	2019	NUM
gujaf-278	193	3	)	)	PUNCT
gujaf-278	193	4	discovered	discover	VERB
gujaf-278	193	5	a	a	DET
gujaf-278	193	6	positive	positive	ADJ
gujaf-278	193	7	and	and	CCONJ
gujaf-278	193	8	substantial	substantial	ADJ
gujaf-278	193	9	relationship	relationship	NOUN
gujaf-278	193	10	between	between	ADP
gujaf-278	193	11	the	the	DET
gujaf-278	193	12	length	length	NOUN
gujaf-278	193	13	of	of	ADP
gujaf-278	193	14	ceo	ceo	NOUN
gujaf-278	193	15	tenure	tenure	NOUN
gujaf-278	193	16	and	and	CCONJ
gujaf-278	193	17	em	em	PRON
gujaf-278	193	18	among	among	ADP
gujaf-278	193	19	korean	korean	ADJ
gujaf-278	193	20	listed	list	VERB
gujaf-278	193	21	companies	company	NOUN
gujaf-278	193	22	.	.	PUNCT
gujaf-278	194	1	furthermore	furthermore	ADV
gujaf-278	194	2	,	,	PUNCT
gujaf-278	194	3	ceo	ceo	NOUN
gujaf-278	194	4	tenure	tenure	NOUN
gujaf-278	194	5	and	and	CCONJ
gujaf-278	194	6	earnings	earning	NOUN
gujaf-278	194	7	manipulation	manipulation	NOUN
gujaf-278	194	8	are	be	AUX
gujaf-278	194	9	found	find	VERB
gujaf-278	194	10	to	to	PART
gujaf-278	194	11	be	be	AUX
gujaf-278	194	12	linearly	linearly	ADV
gujaf-278	194	13	correlated	correlate	VERB
gujaf-278	194	14	by	by	ADP
gujaf-278	194	15	ali	ali	PROPN
gujaf-278	194	16	&	&	CCONJ
gujaf-278	194	17	zhang	zhang	PROPN
gujaf-278	194	18	(	(	PUNCT
gujaf-278	194	19	2015	2015	NUM
gujaf-278	194	20	)	)	PUNCT
gujaf-278	194	21	,	,	PUNCT
gujaf-278	194	22	who	who	PRON
gujaf-278	194	23	also	also	ADV
gujaf-278	194	24	note	note	VERB
gujaf-278	194	25	that	that	SCONJ
gujaf-278	194	26	ceos	ceos	NOUN
gujaf-278	194	27	typically	typically	ADV
gujaf-278	194	28	manipulate	manipulate	VERB
gujaf-278	194	29	earnings	earning	NOUN
gujaf-278	194	30	more	more	ADV
gujaf-278	194	31	significantly	significantly	ADV
gujaf-278	194	32	from	from	ADP
gujaf-278	194	33	the	the	DET
gujaf-278	194	34	beginning	beginning	NOUN
gujaf-278	194	35	of	of	ADP
gujaf-278	194	36	their	their	PRON
gujaf-278	194	37	tenure	tenure	NOUN
gujaf-278	194	38	until	until	ADP
gujaf-278	194	39	the	the	DET
gujaf-278	194	40	end	end	NOUN
gujaf-278	194	41	.	.	PUNCT
gujaf-278	195	1	based	base	VERB
gujaf-278	195	2	on	on	ADP
gujaf-278	195	3	empirical	empirical	ADJ
gujaf-278	195	4	studies	study	NOUN
gujaf-278	195	5	and	and	CCONJ
gujaf-278	195	6	upper	upper	ADJ
gujaf-278	195	7	echelon	echelon	NOUN
gujaf-278	195	8	theory	theory	NOUN
gujaf-278	195	9	the	the	DET
gujaf-278	195	10	studies	study	NOUN
gujaf-278	195	11	hypothesize	hypothesize	VERB
gujaf-278	195	12	that	that	SCONJ
gujaf-278	195	13	:	:	PUNCT
gujaf-278	195	14	h3	h3	NOUN
gujaf-278	195	15	:	:	PUNCT
gujaf-278	195	16	ceo	ceo	NOUN
gujaf-278	195	17	tenure	tenure	NOUN
gujaf-278	195	18	has	have	VERB
gujaf-278	195	19	positive	positive	ADJ
gujaf-278	195	20	and	and	CCONJ
gujaf-278	195	21	significant	significant	ADJ
gujaf-278	195	22	effect	effect	NOUN
gujaf-278	195	23	on	on	ADP
gujaf-278	195	24	financial	financial	ADJ
gujaf-278	195	25	reporting	reporting	NOUN
gujaf-278	195	26	quality	quality	NOUN
gujaf-278	195	27	3	3	NUM
gujaf-278	195	28	.	.	NOUN
gujaf-278	195	29	methods	method	NOUN
gujaf-278	195	30	,	,	PUNCT
gujaf-278	195	31	models	model	NOUN
gujaf-278	195	32	and	and	CCONJ
gujaf-278	195	33	data	datum	NOUN
gujaf-278	195	34	the	the	DET
gujaf-278	195	35	study	study	NOUN
gujaf-278	195	36	adopts	adopt	VERB
gujaf-278	195	37	a	a	DET
gujaf-278	195	38	correlational	correlational	ADJ
gujaf-278	195	39	research	research	NOUN
gujaf-278	195	40	design	design	NOUN
gujaf-278	195	41	to	to	PART
gujaf-278	195	42	study	study	VERB
gujaf-278	195	43	the	the	DET
gujaf-278	195	44	effect	effect	NOUN
gujaf-278	195	45	of	of	ADP
gujaf-278	195	46	board	board	NOUN
gujaf-278	195	47	of	of	ADP
gujaf-278	195	48	director	director	NOUN
gujaf-278	195	49	diversity	diversity	NOUN
gujaf-278	195	50	on	on	ADP
gujaf-278	195	51	the	the	DET
gujaf-278	195	52	financial	financial	ADJ
gujaf-278	195	53	reporting	reporting	NOUN
gujaf-278	195	54	quality	quality	NOUN
gujaf-278	195	55	of	of	ADP
gujaf-278	195	56	listed	list	VERB
gujaf-278	195	57	non	non	ADJ
gujaf-278	195	58	-	-	ADJ
gujaf-278	195	59	financial	financial	ADJ
gujaf-278	195	60	firms	firm	NOUN
gujaf-278	195	61	in	in	ADP
gujaf-278	195	62	nigeria	nigeria	PROPN
gujaf-278	195	63	.	.	PUNCT
gujaf-278	196	1	the	the	DET
gujaf-278	196	2	ex	ex	NOUN
gujaf-278	196	3	-	-	ADJ
gujaf-278	196	4	post	post	ADJ
gujaf-278	196	5	facto	facto	X
gujaf-278	196	6	allows	allow	VERB
gujaf-278	196	7	the	the	DET
gujaf-278	196	8	researcher	researcher	NOUN
gujaf-278	196	9	to	to	PART
gujaf-278	196	10	use	use	VERB
gujaf-278	196	11	an	an	DET
gujaf-278	196	12	existing	exist	VERB
gujaf-278	196	13	information	information	NOUN
gujaf-278	196	14	.	.	PUNCT
gujaf-278	197	1	the	the	DET
gujaf-278	197	2	population	population	NOUN
gujaf-278	197	3	for	for	ADP
gujaf-278	197	4	this	this	DET
gujaf-278	197	5	study	study	NOUN
gujaf-278	197	6	consists	consist	VERB
gujaf-278	197	7	of	of	ADP
gujaf-278	197	8	all	all	PRON
gujaf-278	197	9	twenty	twenty	NUM
gujaf-278	197	10	-	-	PUNCT
gujaf-278	197	11	one	one	NUM
gujaf-278	197	12	(	(	PUNCT
gujaf-278	197	13	21	21	NUM
gujaf-278	197	14	)	)	PUNCT
gujaf-278	197	15	listed	list	VERB
gujaf-278	197	16	consumer	consumer	NOUN
gujaf-278	197	17	goods	good	NOUN
gujaf-278	197	18	firms	firm	NOUN
gujaf-278	197	19	in	in	ADP
gujaf-278	197	20	nigerian	nigerian	PROPN
gujaf-278	197	21	as	as	ADP
gujaf-278	197	22	at	at	ADP
gujaf-278	197	23	december	december	PROPN
gujaf-278	197	24	,	,	PUNCT
gujaf-278	197	25	2022	2022	NUM
gujaf-278	197	26	.	.	PUNCT
gujaf-278	198	1	the	the	DET
gujaf-278	198	2	research	research	NOUN
gujaf-278	198	3	spans	span	VERB
gujaf-278	198	4	a	a	DET
gujaf-278	198	5	ten	ten	NUM
gujaf-278	198	6	-	-	PUNCT
gujaf-278	198	7	year	year	NOUN
gujaf-278	198	8	period	period	NOUN
gujaf-278	198	9	,	,	PUNCT
gujaf-278	198	10	from	from	ADP
gujaf-278	198	11	2013	2013	NUM
gujaf-278	198	12	to	to	ADP
gujaf-278	198	13	2023	2023	NUM
gujaf-278	198	14	.	.	PUNCT
gujaf-278	199	1	a	a	DET
gujaf-278	199	2	single	single	ADJ
gujaf-278	199	3	filter	filter	NOUN
gujaf-278	199	4	criterion	criterion	NOUN
gujaf-278	199	5	was	be	AUX
gujaf-278	199	6	used	use	VERB
gujaf-278	199	7	to	to	PART
gujaf-278	199	8	alter	alter	VERB
gujaf-278	199	9	the	the	DET
gujaf-278	199	10	population	population	NOUN
gujaf-278	199	11	.	.	PUNCT
gujaf-278	200	1	firms	firm	NOUN
gujaf-278	200	2	that	that	PRON
gujaf-278	200	3	were	be	AUX
gujaf-278	200	4	not	not	PART
gujaf-278	200	5	listed	list	VERB
gujaf-278	200	6	as	as	ADP
gujaf-278	200	7	of	of	ADP
gujaf-278	200	8	december	december	PROPN
gujaf-278	200	9	31	31	NUM
gujaf-278	200	10	,	,	PUNCT
gujaf-278	200	11	2013	2013	NUM
gujaf-278	200	12	until	until	ADP
gujaf-278	200	13	december	december	PROPN
gujaf-278	200	14	2022	2022	NUM
gujaf-278	200	15	were	be	AUX
gujaf-278	200	16	removed	remove	VERB
gujaf-278	200	17	from	from	ADP
gujaf-278	200	18	the	the	DET
gujaf-278	200	19	study	study	NOUN
gujaf-278	200	20	.	.	PUNCT
gujaf-278	201	1	this	this	PRON
gujaf-278	201	2	suggest	suggest	VERB
gujaf-278	201	3	that	that	SCONJ
gujaf-278	201	4	the	the	DET
gujaf-278	201	5	firm	firm	NOUN
gujaf-278	201	6	must	must	AUX
gujaf-278	201	7	fully	fully	ADV
gujaf-278	201	8	operate	operate	VERB
gujaf-278	201	9	for	for	ADP
gujaf-278	201	10	the	the	DET
gujaf-278	201	11	ten	ten	NUM
gujaf-278	201	12	years	year	NOUN
gujaf-278	201	13	and	and	CCONJ
gujaf-278	201	14	their	their	PRON
gujaf-278	201	15	data	datum	NOUN
gujaf-278	201	16	is	be	AUX
gujaf-278	201	17	readily	readily	ADV
gujaf-278	201	18	available	available	ADJ
gujaf-278	201	19	firms	firm	NOUN
gujaf-278	201	20	with	with	ADP
gujaf-278	201	21	insufficient	insufficient	ADJ
gujaf-278	201	22	information	information	NOUN
gujaf-278	201	23	on	on	ADP
gujaf-278	201	24	ceo	ceo	NOUN
gujaf-278	201	25	characteristics	characteristic	NOUN
gujaf-278	201	26	were	be	AUX
gujaf-278	201	27	also	also	ADV
gujaf-278	201	28	removed	remove	VERB
gujaf-278	201	29	.	.	PUNCT
gujaf-278	202	1	as	as	ADP
gujaf-278	202	2	a	a	DET
gujaf-278	202	3	result	result	NOUN
gujaf-278	202	4	,	,	PUNCT
gujaf-278	202	5	the	the	DET
gujaf-278	202	6	study	study	NOUN
gujaf-278	202	7	used	use	VERB
gujaf-278	202	8	a	a	DET
gujaf-278	202	9	sample	sample	NOUN
gujaf-278	202	10	of	of	ADP
gujaf-278	202	11	ten	ten	NUM
gujaf-278	202	12	(	(	PUNCT
gujaf-278	202	13	10	10	NUM
gujaf-278	202	14	)	)	PUNCT
gujaf-278	202	15	listed	list	VERB
gujaf-278	202	16	consumer	consumer	NOUN
gujaf-278	202	17	goods	good	NOUN
gujaf-278	202	18	firms	firm	NOUN
gujaf-278	202	19	existing	exist	VERB
gujaf-278	202	20	in	in	ADP
gujaf-278	202	21	the	the	DET
gujaf-278	202	22	floor	floor	NOUN
gujaf-278	202	23	of	of	ADP
gujaf-278	202	24	the	the	DET
gujaf-278	202	25	exchange	exchange	NOUN
gujaf-278	202	26	as	as	ADP
gujaf-278	202	27	at	at	ADP
gujaf-278	202	28	31st	31st	PROPN
gujaf-278	202	29	december	december	PROPN
gujaf-278	202	30	,	,	PUNCT
gujaf-278	202	31	2023	2023	NUM
gujaf-278	202	32	which	which	PRON
gujaf-278	202	33	account	account	VERB
gujaf-278	202	34	for	for	ADP
gujaf-278	202	35	48	48	NUM
gujaf-278	202	36	%	%	NOUN
gujaf-278	202	37	of	of	ADP
gujaf-278	202	38	the	the	DET
gujaf-278	202	39	population	population	NOUN
gujaf-278	202	40	.	.	PUNCT
gujaf-278	203	1	secondary	secondary	ADJ
gujaf-278	203	2	data	datum	NOUN
gujaf-278	203	3	was	be	AUX
gujaf-278	203	4	gathered	gather	VERB
gujaf-278	203	5	from	from	ADP
gujaf-278	203	6	the	the	DET
gujaf-278	203	7	firm	firm	NOUN
gujaf-278	203	8	's	's	PART
gujaf-278	203	9	annual	annual	ADJ
gujaf-278	203	10	report	report	NOUN
gujaf-278	203	11	and	and	CCONJ
gujaf-278	203	12	the	the	DET
gujaf-278	203	13	nigeria	nigeria	PROPN
gujaf-278	203	14	exchange	exchange	PROPN
gujaf-278	203	15	group	group	PROPN
gujaf-278	203	16	(	(	PUNCT
gujaf-278	203	17	nxg	nxg	PROPN
gujaf-278	203	18	)	)	PUNCT
gujaf-278	203	19	website	website	NOUN
gujaf-278	203	20	.	.	PUNCT
gujaf-278	204	1	as	as	ADP
gujaf-278	204	2	an	an	DET
gujaf-278	204	3	analytical	analytical	ADJ
gujaf-278	204	4	tool	tool	NOUN
gujaf-278	204	5	,	,	PUNCT
gujaf-278	204	6	descriptive	descriptive	ADJ
gujaf-278	204	7	statistics	statistic	NOUN
gujaf-278	204	8	and	and	CCONJ
gujaf-278	204	9	regression	regression	VERB
gujaf-278	204	10	analysis	analysis	NOUN
gujaf-278	204	11	were	be	AUX
gujaf-278	204	12	gusau	gusau	ADJ
gujaf-278	204	13	journal	journal	NOUN
gujaf-278	204	14	of	of	ADP
gujaf-278	204	15	accounting	accounting	NOUN
gujaf-278	204	16	and	and	CCONJ
gujaf-278	204	17	finance	finance	NOUN
gujaf-278	204	18	,	,	PUNCT
gujaf-278	204	19	vol	vol	NOUN
gujaf-278	204	20	.	.	PROPN
gujaf-278	204	21	5	5	NUM
gujaf-278	204	22	,	,	PUNCT
gujaf-278	204	23	issue	issue	NOUN
gujaf-278	204	24	1	1	NUM
gujaf-278	204	25	,	,	PUNCT
gujaf-278	204	26	april	april	PROPN
gujaf-278	204	27	,	,	PUNCT
gujaf-278	204	28	2024	2024	NUM
gujaf-278	204	29	75	75	NUM
gujaf-278	204	30	used	use	VERB
gujaf-278	204	31	in	in	ADP
gujaf-278	204	32	the	the	DET
gujaf-278	204	33	study	study	NOUN
gujaf-278	204	34	.	.	PUNCT
gujaf-278	205	1	the	the	DET
gujaf-278	205	2	assumptions	assumption	NOUN
gujaf-278	205	3	of	of	ADP
gujaf-278	205	4	the	the	DET
gujaf-278	205	5	classical	classical	ADJ
gujaf-278	205	6	linear	linear	PROPN
gujaf-278	205	7	regression	regression	NOUN
gujaf-278	205	8	model	model	NOUN
gujaf-278	205	9	(	(	PUNCT
gujaf-278	205	10	clmr	clmr	NOUN
gujaf-278	205	11	)	)	PUNCT
gujaf-278	205	12	were	be	AUX
gujaf-278	205	13	validated	validate	VERB
gujaf-278	205	14	by	by	ADP
gujaf-278	205	15	diagnostic	diagnostic	ADJ
gujaf-278	205	16	tests	test	NOUN
gujaf-278	205	17	.	.	PUNCT
gujaf-278	206	1	the	the	DET
gujaf-278	206	2	information	information	NOUN
gujaf-278	206	3	gathered	gather	VERB
gujaf-278	206	4	was	be	AUX
gujaf-278	206	5	summarized	summarize	VERB
gujaf-278	206	6	using	use	VERB
gujaf-278	206	7	descriptive	descriptive	ADJ
gujaf-278	206	8	statistics	statistic	NOUN
gujaf-278	206	9	and	and	CCONJ
gujaf-278	206	10	evaluated	evaluate	VERB
gujaf-278	206	11	using	use	VERB
gujaf-278	206	12	stata	stata	PROPN
gujaf-278	206	13	's	's	PART
gujaf-278	206	14	multiple	multiple	ADJ
gujaf-278	206	15	regression	regression	NOUN
gujaf-278	206	16	analysis	analysis	NOUN
gujaf-278	206	17	.	.	PUNCT
gujaf-278	207	1	the	the	DET
gujaf-278	207	2	dependent	dependent	ADJ
gujaf-278	207	3	variable	variable	NOUN
gujaf-278	207	4	for	for	ADP
gujaf-278	207	5	this	this	DET
gujaf-278	207	6	study	study	NOUN
gujaf-278	207	7	is	be	AUX
gujaf-278	207	8	the	the	DET
gujaf-278	207	9	financial	financial	ADJ
gujaf-278	207	10	reporting	reporting	NOUN
gujaf-278	207	11	quality	quality	NOUN
gujaf-278	207	12	(	(	PUNCT
gujaf-278	207	13	frq	frq	PROPN
gujaf-278	207	14	)	)	PUNCT
gujaf-278	207	15	measured	measure	VERB
gujaf-278	207	16	by	by	ADP
gujaf-278	207	17	absolute	absolute	ADJ
gujaf-278	207	18	values	value	NOUN
gujaf-278	207	19	of	of	ADP
gujaf-278	207	20	discretionary	discretionary	ADJ
gujaf-278	207	21	accruals	accrual	NOUN
gujaf-278	207	22	multiplied	multiply	VERB
gujaf-278	207	23	by	by	ADP
gujaf-278	207	24	-1	-1	PROPN
gujaf-278	208	1	(	(	PUNCT
gujaf-278	208	2	dis	dis	PROPN
gujaf-278	208	3	accr	accr	PROPN
gujaf-278	208	4	)	)	PUNCT
gujaf-278	208	5	.	.	PUNCT
gujaf-278	209	1	the	the	DET
gujaf-278	209	2	discretionary	discretionary	ADJ
gujaf-278	209	3	accrual	accrual	NOUN
gujaf-278	209	4	is	be	AUX
gujaf-278	209	5	measured	measure	VERB
gujaf-278	209	6	by	by	ADP
gujaf-278	209	7	the	the	DET
gujaf-278	209	8	absolute	absolute	ADJ
gujaf-278	209	9	residual	residual	NOUN
gujaf-278	209	10	from	from	ADP
gujaf-278	209	11	the	the	DET
gujaf-278	209	12	modified	modify	VERB
gujaf-278	209	13	jones	jones	PROPN
gujaf-278	209	14	model	model	PROPN
gujaf-278	209	15	by	by	ADP
gujaf-278	209	16	dechow	dechow	PROPN
gujaf-278	209	17	et	et	PROPN
gujaf-278	209	18	al	al	PROPN
gujaf-278	209	19	.	.	PROPN
gujaf-278	210	1	(	(	PUNCT
gujaf-278	210	2	1995	1995	NUM
gujaf-278	210	3	)	)	PUNCT
gujaf-278	210	4	.	.	PUNCT
gujaf-278	211	1	the	the	DET
gujaf-278	211	2	paper	paper	NOUN
gujaf-278	211	3	estimates	estimate	VERB
gujaf-278	211	4	discretionary	discretionary	ADJ
gujaf-278	211	5	accruals	accrual	NOUN
gujaf-278	211	6	,	,	PUNCT
gujaf-278	211	7	a	a	DET
gujaf-278	211	8	stand	stand	NOUN
gujaf-278	211	9	-	-	PUNCT
gujaf-278	211	10	in	in	NOUN
gujaf-278	211	11	for	for	ADP
gujaf-278	211	12	earnings	earning	NOUN
gujaf-278	211	13	management	management	NOUN
gujaf-278	211	14	,	,	PUNCT
gujaf-278	211	15	using	use	VERB
gujaf-278	211	16	a	a	DET
gujaf-278	211	17	cross	cross	ADJ
gujaf-278	211	18	-	-	ADJ
gujaf-278	211	19	sectional	sectional	ADJ
gujaf-278	211	20	modified	modify	VERB
gujaf-278	211	21	jones	jones	PROPN
gujaf-278	211	22	model	model	PROPN
gujaf-278	211	23	.	.	PUNCT
gujaf-278	212	1	the	the	DET
gujaf-278	212	2	dechow	dechow	ADJ
gujaf-278	212	3	,	,	PUNCT
gujaf-278	212	4	et	et	PROPN
gujaf-278	212	5	al	al	PROPN
gujaf-278	212	6	.	.	PROPN
gujaf-278	212	7	(	(	PUNCT
gujaf-278	212	8	1995	1995	NUM
gujaf-278	212	9	)	)	PUNCT
gujaf-278	212	10	modified	modify	VERB
gujaf-278	212	11	jones	jones	PROPN
gujaf-278	212	12	model	model	PROPN
gujaf-278	212	13	,	,	PUNCT
gujaf-278	212	14	which	which	PRON
gujaf-278	212	15	was	be	AUX
gujaf-278	212	16	altered	alter	VERB
gujaf-278	212	17	to	to	PART
gujaf-278	212	18	distinguish	distinguish	VERB
gujaf-278	212	19	the	the	DET
gujaf-278	212	20	non	non	ADJ
gujaf-278	212	21	-	-	ADJ
gujaf-278	212	22	discretionary	discretionary	ADJ
gujaf-278	212	23	from	from	ADP
gujaf-278	212	24	the	the	DET
gujaf-278	212	25	discretionary	discretionary	ADJ
gujaf-278	212	26	element	element	NOUN
gujaf-278	212	27	of	of	ADP
gujaf-278	212	28	total	total	ADJ
gujaf-278	212	29	accruals	accrual	NOUN
gujaf-278	212	30	,	,	PUNCT
gujaf-278	212	31	is	be	AUX
gujaf-278	212	32	as	as	SCONJ
gujaf-278	212	33	follows	follow	VERB
gujaf-278	212	34	:	:	PUNCT
gujaf-278	212	35	taci	taci	X
gujaf-278	212	36	,	,	PUNCT
gujaf-278	212	37	t	t	PROPN
gujaf-278	212	38	/	/	SYM
gujaf-278	212	39	ai	ai	PROPN
gujaf-278	212	40	,	,	PUNCT
gujaf-278	212	41	t-1	t-1	PROPN
gujaf-278	212	42	=	=	SYM
gujaf-278	212	43	α0(1	α0(1	PROPN
gujaf-278	212	44	/	/	SYM
gujaf-278	212	45	tai	tai	PROPN
gujaf-278	212	46	,	,	PUNCT
gujaf-278	212	47	t-1)+α1[(δrevi	t-1)+α1[(δrevi	PROPN
gujaf-278	212	48	,	,	PUNCT
gujaf-278	212	49	t	t	PROPN
gujaf-278	212	50	δreci	δreci	PROPN
gujaf-278	212	51	,	,	PUNCT
gujaf-278	212	52	t)/ai	t)/ai	PROPN
gujaf-278	212	53	,	,	PUNCT
gujaf-278	212	54	t-1]+α2(ppei	t-1]+α2(ppei	NOUN
gujaf-278	212	55	,	,	PUNCT
gujaf-278	212	56	t	t	PROPN
gujaf-278	212	57	/	/	SYM
gujaf-278	212	58	ai	ai	NOUN
gujaf-278	212	59	,	,	PUNCT
gujaf-278	212	60	t-1	t-1	PROPN
gujaf-278	212	61	)	)	PUNCT
gujaf-278	213	1	+	+	SYM
gujaf-278	213	2	εi	εi	ADJ
gujaf-278	213	3	,	,	PUNCT
gujaf-278	213	4	t	t	PROPN
gujaf-278	213	5	…	…	SYM
gujaf-278	213	6	eqn	eqn	NOUN
gujaf-278	213	7	(	(	PUNCT
gujaf-278	213	8	iv	iv	X
gujaf-278	213	9	)	)	PUNCT
gujaf-278	213	10	where	where	SCONJ
gujaf-278	213	11	;	;	PUNCT
gujaf-278	213	12	tai	tai	PROPN
gujaf-278	213	13	,	,	PUNCT
gujaf-278	213	14	t	t	NOUN
gujaf-278	213	15	=	=	SYM
gujaf-278	213	16	total	total	ADJ
gujaf-278	213	17	accruals	accrual	NOUN
gujaf-278	213	18	of	of	ADP
gujaf-278	213	19	firm	firm	ADJ
gujaf-278	213	20	i	i	PRON
gujaf-278	213	21	in	in	ADP
gujaf-278	213	22	year	year	NOUN
gujaf-278	213	23	t	t	PROPN
gujaf-278	213	24	(	(	PUNCT
gujaf-278	213	25	total	total	ADJ
gujaf-278	213	26	net	net	ADJ
gujaf-278	213	27	income	income	NOUN
gujaf-278	213	28	-	-	PUNCT
gujaf-278	213	29	cash	cash	NOUN
gujaf-278	213	30	flow	flow	NOUN
gujaf-278	213	31	from	from	ADP
gujaf-278	213	32	operations	operation	NOUN
gujaf-278	213	33	)	)	PUNCT
gujaf-278	213	34	ai	ai	VERB
gujaf-278	213	35	,	,	PUNCT
gujaf-278	213	36	t-1	t-1	PROPN
gujaf-278	213	37	=	=	SYM
gujaf-278	213	38	total	total	ADJ
gujaf-278	213	39	assets	asset	NOUN
gujaf-278	213	40	at	at	ADP
gujaf-278	213	41	the	the	DET
gujaf-278	213	42	beginning	beginning	NOUN
gujaf-278	213	43	of	of	ADP
gujaf-278	213	44	the	the	DET
gujaf-278	213	45	period	period	NOUN
gujaf-278	213	46	of	of	ADP
gujaf-278	213	47	firm	firm	ADJ
gujaf-278	213	48	i	i	PROPN
gujaf-278	213	49	δrevi	δrevi	PROPN
gujaf-278	213	50	,	,	PUNCT
gujaf-278	213	51	t	t	NOUN
gujaf-278	213	52	=	=	PUNCT
gujaf-278	213	53	change	change	NOUN
gujaf-278	213	54	in	in	ADP
gujaf-278	213	55	sales	sale	NOUN
gujaf-278	213	56	between	between	ADP
gujaf-278	213	57	year	year	NOUN
gujaf-278	213	58	t	t	PROPN
gujaf-278	213	59	and	and	CCONJ
gujaf-278	213	60	year	year	PROPN
gujaf-278	213	61	t-1	t-1	PROPN
gujaf-278	213	62	of	of	ADP
gujaf-278	213	63	firm	firm	PROPN
gujaf-278	213	64	i	i	PRON
gujaf-278	213	65	δreci	δreci	VERB
gujaf-278	213	66	,	,	PUNCT
gujaf-278	213	67	t	t	NOUN
gujaf-278	213	68	=	=	PUNCT
gujaf-278	213	69	change	change	NOUN
gujaf-278	213	70	in	in	ADP
gujaf-278	213	71	receivable	receivable	NOUN
gujaf-278	213	72	between	between	ADP
gujaf-278	213	73	year	year	NOUN
gujaf-278	213	74	t	t	PROPN
gujaf-278	213	75	and	and	CCONJ
gujaf-278	213	76	year	year	PROPN
gujaf-278	213	77	t-1	t-1	PROPN
gujaf-278	213	78	of	of	ADP
gujaf-278	213	79	firm	firm	NOUN
gujaf-278	213	80	i	i	PRON
gujaf-278	213	81	ppei	ppei	NOUN
gujaf-278	213	82	,	,	PUNCT
gujaf-278	213	83	t	t	NOUN
gujaf-278	213	84	=	=	SYM
gujaf-278	213	85	gross	gross	ADJ
gujaf-278	213	86	value	value	NOUN
gujaf-278	213	87	of	of	ADP
gujaf-278	213	88	fixed	fix	VERB
gujaf-278	213	89	assets	asset	NOUN
gujaf-278	213	90	in	in	ADP
gujaf-278	213	91	year	year	NOUN
gujaf-278	213	92	t	t	PROPN
gujaf-278	213	93	of	of	ADP
gujaf-278	213	94	firm	firm	NOUN
gujaf-278	213	95	i	i	PROPN
gujaf-278	213	96	α0	α0	ADJ
gujaf-278	213	97	,	,	PUNCT
gujaf-278	213	98	α1	α1	PROPN
gujaf-278	213	99	,	,	PUNCT
gujaf-278	213	100	α2	α2	ADJ
gujaf-278	213	101	,	,	PUNCT
gujaf-278	213	102	=	=	PRON
gujaf-278	213	103	are	be	AUX
gujaf-278	213	104	estimated	estimate	VERB
gujaf-278	213	105	parameters	parameter	NOUN
gujaf-278	213	106	εi	εi	VERB
gujaf-278	213	107	,	,	PUNCT
gujaf-278	213	108	t	t	PROPN
gujaf-278	213	109	=	=	PUNCT
gujaf-278	213	110	the	the	DET
gujaf-278	213	111	residual	residual	NOUN
gujaf-278	213	112	of	of	ADP
gujaf-278	213	113	firm	firm	ADJ
gujaf-278	213	114	i	i	PRON
gujaf-278	213	115	in	in	ADP
gujaf-278	213	116	year	year	NOUN
gujaf-278	213	117	t	t	X
gujaf-278	213	118	the	the	DET
gujaf-278	213	119	financial	financial	ADJ
gujaf-278	213	120	reporting	reporting	NOUN
gujaf-278	213	121	quality	quality	NOUN
gujaf-278	213	122	is	be	AUX
gujaf-278	213	123	discretionary	discretionary	ADJ
gujaf-278	213	124	accruals	accrual	NOUN
gujaf-278	213	125	multiplied	multiply	VERB
gujaf-278	213	126	by	by	ADP
gujaf-278	213	127	-1	-1	PROPN
gujaf-278	213	128	(	(	PUNCT
gujaf-278	213	129	disaccr	disaccr	NOUN
gujaf-278	213	130	)	)	PUNCT
gujaf-278	213	131	.	.	PUNCT
gujaf-278	214	1	on	on	ADP
gujaf-278	214	2	the	the	DET
gujaf-278	214	3	other	other	ADJ
gujaf-278	214	4	hand	hand	NOUN
gujaf-278	214	5	the	the	DET
gujaf-278	214	6	independent	independent	ADJ
gujaf-278	214	7	and	and	CCONJ
gujaf-278	214	8	control	control	NOUN
gujaf-278	214	9	variables	variable	NOUN
gujaf-278	214	10	are	be	AUX
gujaf-278	214	11	measured	measure	VERB
gujaf-278	214	12	as	as	SCONJ
gujaf-278	214	13	follows	follow	VERB
gujaf-278	214	14	:	:	PUNCT
gujaf-278	214	15	ceo	ceo	NOUN
gujaf-278	214	16	gender	gender	NOUN
gujaf-278	214	17	(	(	PUNCT
gujaf-278	214	18	ceogn	ceogn	NOUN
gujaf-278	214	19	):	):	PUNCT
gujaf-278	214	20	calculates	calculate	VERB
gujaf-278	214	21	the	the	DET
gujaf-278	214	22	ceo	ceo	NOUN
gujaf-278	214	23	's	's	PART
gujaf-278	214	24	gender	gender	NOUN
gujaf-278	214	25	as	as	ADP
gujaf-278	214	26	a	a	DET
gujaf-278	214	27	dummy	dummy	ADJ
gujaf-278	214	28	variable	variable	NOUN
gujaf-278	214	29	,	,	PUNCT
gujaf-278	214	30	taking	take	VERB
gujaf-278	214	31	1	1	NUM
gujaf-278	214	32	for	for	ADP
gujaf-278	214	33	a	a	DET
gujaf-278	214	34	female	female	ADJ
gujaf-278	214	35	ceo	ceo	NOUN
gujaf-278	214	36	and	and	CCONJ
gujaf-278	214	37	0	0	NUM
gujaf-278	214	38	for	for	ADP
gujaf-278	214	39	a	a	DET
gujaf-278	214	40	male	male	ADJ
gujaf-278	214	41	ceo	ceo	NOUN
gujaf-278	214	42	.	.	PUNCT
gujaf-278	215	1	ceo	ceo	PROPN
gujaf-278	215	2	financial	financial	ADJ
gujaf-278	215	3	expertise	expertise	NOUN
gujaf-278	215	4	(	(	PUNCT
gujaf-278	215	5	ceofx	ceofx	NOUN
gujaf-278	215	6	):	):	PUNCT
gujaf-278	215	7	this	this	PRON
gujaf-278	215	8	is	be	AUX
gujaf-278	215	9	a	a	DET
gujaf-278	215	10	dummy	dummy	ADJ
gujaf-278	215	11	variable	variable	NOUN
gujaf-278	215	12	that	that	PRON
gujaf-278	215	13	takes	take	VERB
gujaf-278	215	14	1	1	NUM
gujaf-278	215	15	in	in	ADP
gujaf-278	215	16	the	the	DET
gujaf-278	215	17	event	event	NOUN
gujaf-278	215	18	that	that	PRON
gujaf-278	215	19	the	the	DET
gujaf-278	215	20	ceo	ceo	NOUN
gujaf-278	215	21	has	have	VERB
gujaf-278	215	22	a	a	DET
gujaf-278	215	23	professional	professional	ADJ
gujaf-278	215	24	degree	degree	NOUN
gujaf-278	215	25	or	or	CCONJ
gujaf-278	215	26	other	other	ADJ
gujaf-278	215	27	qualification	qualification	NOUN
gujaf-278	215	28	in	in	ADP
gujaf-278	215	29	accounting	accounting	NOUN
gujaf-278	215	30	or	or	CCONJ
gujaf-278	215	31	finance	finance	NOUN
gujaf-278	215	32	,	,	PUNCT
gujaf-278	215	33	and	and	CCONJ
gujaf-278	215	34	0	0	NUM
gujaf-278	215	35	in	in	ADP
gujaf-278	215	36	the	the	DET
gujaf-278	215	37	other	other	ADJ
gujaf-278	215	38	case	case	NOUN
gujaf-278	215	39	.	.	PUNCT
gujaf-278	216	1	ceo	ceo	NOUN
gujaf-278	216	2	tenure	tenure	NOUN
gujaf-278	216	3	(	(	PUNCT
gujaf-278	216	4	ceote	ceote	VERB
gujaf-278	216	5	):	):	PUNCT
gujaf-278	216	6	calculates	calculate	VERB
gujaf-278	216	7	the	the	DET
gujaf-278	216	8	length	length	NOUN
gujaf-278	216	9	of	of	ADP
gujaf-278	216	10	time	time	NOUN
gujaf-278	216	11	the	the	DET
gujaf-278	216	12	ceo	ceo	NOUN
gujaf-278	216	13	has	have	AUX
gujaf-278	216	14	held	hold	VERB
gujaf-278	216	15	the	the	DET
gujaf-278	216	16	post	post	NOUN
gujaf-278	216	17	.	.	PUNCT
gujaf-278	217	1	firm	firm	ADJ
gujaf-278	217	2	size	size	NOUN
gujaf-278	217	3	(	(	PUNCT
gujaf-278	217	4	size	size	NOUN
gujaf-278	217	5	):	):	PUNCT
gujaf-278	217	6	measured	measure	VERB
gujaf-278	217	7	by	by	ADP
gujaf-278	217	8	the	the	DET
gujaf-278	217	9	natural	natural	ADJ
gujaf-278	217	10	logarithm	logarithm	NOUN
gujaf-278	217	11	of	of	ADP
gujaf-278	217	12	total	total	ADJ
gujaf-278	217	13	assets	asset	NOUN
gujaf-278	217	14	.	.	PUNCT
gujaf-278	218	1	profitability	profitability	NOUN
gujaf-278	218	2	(	(	PUNCT
gujaf-278	218	3	roa	roa	PROPN
gujaf-278	218	4	):	):	PUNCT
gujaf-278	218	5	measured	measure	VERB
gujaf-278	218	6	by	by	ADP
gujaf-278	218	7	the	the	DET
gujaf-278	218	8	percentage	percentage	NOUN
gujaf-278	218	9	of	of	ADP
gujaf-278	218	10	earnings	earning	NOUN
gujaf-278	218	11	after	after	ADP
gujaf-278	218	12	tax	tax	NOUN
gujaf-278	218	13	to	to	ADP
gujaf-278	218	14	total	total	ADJ
gujaf-278	218	15	assets	asset	NOUN
gujaf-278	218	16	in	in	ADP
gujaf-278	218	17	year	year	NOUN
gujaf-278	218	18	firm	firm	ADJ
gujaf-278	218	19	age	age	NOUN
gujaf-278	218	20	(	(	PUNCT
gujaf-278	218	21	fag	fag	NOUN
gujaf-278	218	22	):	):	PUNCT
gujaf-278	218	23	number	number	NOUN
gujaf-278	218	24	of	of	ADP
gujaf-278	218	25	years	year	NOUN
gujaf-278	218	26	they	they	PRON
gujaf-278	218	27	are	be	AUX
gujaf-278	218	28	listed	list	VERB
gujaf-278	218	29	in	in	ADP
gujaf-278	218	30	the	the	DET
gujaf-278	218	31	nigeria	nigeria	PROPN
gujaf-278	218	32	exchange	exchange	PROPN
gujaf-278	218	33	group	group	NOUN
gujaf-278	218	34	.	.	PUNCT
gujaf-278	219	1	gusau	gusau	PROPN
gujaf-278	219	2	journal	journal	PROPN
gujaf-278	219	3	of	of	ADP
gujaf-278	219	4	accounting	accounting	NOUN
gujaf-278	219	5	and	and	CCONJ
gujaf-278	219	6	finance	finance	NOUN
gujaf-278	219	7	,	,	PUNCT
gujaf-278	219	8	vol	vol	NOUN
gujaf-278	219	9	.	.	PROPN
gujaf-278	219	10	5	5	NUM
gujaf-278	219	11	,	,	PUNCT
gujaf-278	219	12	issue	issue	NOUN
gujaf-278	219	13	1	1	NUM
gujaf-278	219	14	,	,	PUNCT
gujaf-278	219	15	april	april	PROPN
gujaf-278	219	16	,	,	PUNCT
gujaf-278	219	17	2024	2024	NUM
gujaf-278	219	18	76	76	NUM
gujaf-278	219	19	the	the	DET
gujaf-278	219	20	research	research	NOUN
gujaf-278	219	21	hypotheses	hypothesis	NOUN
gujaf-278	219	22	model	model	NOUN
gujaf-278	219	23	is	be	AUX
gujaf-278	219	24	presented	present	VERB
gujaf-278	219	25	and	and	CCONJ
gujaf-278	219	26	specified	specify	VERB
gujaf-278	219	27	above	above	ADV
gujaf-278	219	28	as	as	SCONJ
gujaf-278	219	29	follows	follow	VERB
gujaf-278	219	30	:	:	PUNCT
gujaf-278	219	31	frqit	frqit	NOUN
gujaf-278	219	32	=	=	SYM
gujaf-278	219	33	a+	a+	X
gujaf-278	219	34	𝛽1ceognit+	𝛽1ceognit+	X
gujaf-278	219	35	𝛽2ceofxit+	𝛽2ceofxit+	PROPN
gujaf-278	219	36	𝛽3ceoteit+	𝛽3ceoteit+	VERB
gujaf-278	219	37	𝛽4fszit+𝛽5fagit	𝛽4fszit+𝛽5fagit	PROPN
gujaf-278	219	38	+	+	ADJ
gujaf-278	219	39	𝛽5prfit	𝛽5prfit	ADJ
gujaf-278	219	40	+	+	ADJ
gujaf-278	219	41	𝜖it	𝜖it	ADJ
gujaf-278	219	42	4	4	NUM
gujaf-278	219	43	.	.	PUNCT
gujaf-278	219	44	results	result	NOUN
gujaf-278	219	45	and	and	CCONJ
gujaf-278	219	46	discussion	discussion	NOUN
gujaf-278	219	47	table	table	NOUN
gujaf-278	219	48	1	1	NUM
gujaf-278	219	49	:	:	PUNCT
gujaf-278	219	50	descriptive	descriptive	ADJ
gujaf-278	219	51	statistics	statistic	NOUN
gujaf-278	219	52	of	of	ADP
gujaf-278	219	53	the	the	DET
gujaf-278	219	54	variables	variable	NOUN
gujaf-278	219	55	variables	variable	NOUN
gujaf-278	219	56	no	no	INTJ
gujaf-278	219	57	of	of	ADP
gujaf-278	219	58	observation	observation	NOUN
gujaf-278	219	59	mean	mean	NOUN
gujaf-278	219	60	std	std	X
gujaf-278	219	61	dev	dev	PROPN
gujaf-278	219	62	min	min	PROPN
gujaf-278	219	63	max	max	PROPN
gujaf-278	219	64	frq	frq	VERB
gujaf-278	219	65	100	100	NUM
gujaf-278	219	66	0.086	0.086	NUM
gujaf-278	219	67	.073	.073	NUM
gujaf-278	219	68	0.001	0.001	NUM
gujaf-278	219	69	.362	.362	NUM
gujaf-278	219	70	ceog	ceog	NOUN
gujaf-278	219	71	100	100	NUM
gujaf-278	219	72	0.04	0.04	NUM
gujaf-278	219	73	0.197	0.197	NUM
gujaf-278	219	74	0	0	NUM
gujaf-278	219	75	1	1	NUM
gujaf-278	219	76	ceofx	ceofx	NOUN
gujaf-278	219	77	100	100	NUM
gujaf-278	219	78	0.18	0.18	NUM
gujaf-278	219	79	.386	.386	NUM
gujaf-278	219	80	0	0	NUM
gujaf-278	219	81	1	1	NUM
gujaf-278	219	82	ceote	ceote	VERB
gujaf-278	219	83	100	100	NUM
gujaf-278	219	84	3.77	3.77	NUM
gujaf-278	219	85	2.82	2.82	NUM
gujaf-278	219	86	1	1	NUM
gujaf-278	219	87	17	17	NUM
gujaf-278	219	88	fsz	fsz	NOUN
gujaf-278	219	89	100	100	NUM
gujaf-278	219	90	19.02	19.02	NUM
gujaf-278	219	91	2.31	2.31	NUM
gujaf-278	219	92	16.11	16.11	NUM
gujaf-278	219	93	25.60	25.60	NUM
gujaf-278	219	94	fag	fag	NOUN
gujaf-278	219	95	100	100	NUM
gujaf-278	219	96	41.1	41.1	NUM
gujaf-278	219	97	2.31	2.31	NUM
gujaf-278	219	98	5	5	NUM
gujaf-278	219	99	58	58	NUM
gujaf-278	219	100	prf	prf	NOUN
gujaf-278	219	101	100	100	NUM
gujaf-278	219	102	6.2	6.2	NUM
gujaf-278	219	103	7.0	7.0	NUM
gujaf-278	219	104	-9.2	-9.2	PROPN
gujaf-278	219	105	26.4	26.4	NUM
gujaf-278	219	106	source	source	NOUN
gujaf-278	219	107	:	:	PUNCT
gujaf-278	219	108	stata	stata	NOUN
gujaf-278	219	109	output	output	NOUN
gujaf-278	219	110	,	,	PUNCT
gujaf-278	219	111	2023	2023	NUM
gujaf-278	219	112	table	table	NOUN
gujaf-278	219	113	1	1	NUM
gujaf-278	219	114	shows	show	VERB
gujaf-278	219	115	an	an	DET
gujaf-278	219	116	average	average	ADJ
gujaf-278	219	117	value	value	NOUN
gujaf-278	219	118	of	of	ADP
gujaf-278	219	119	frq	frq	PROPN
gujaf-278	219	120	measured	measure	VERB
gujaf-278	219	121	by	by	ADP
gujaf-278	219	122	the	the	DET
gujaf-278	219	123	absolute	absolute	ADJ
gujaf-278	219	124	value	value	NOUN
gujaf-278	219	125	of	of	ADP
gujaf-278	219	126	discretionary	discretionary	ADJ
gujaf-278	219	127	accrual	accrual	ADJ
gujaf-278	219	128	(	(	PUNCT
gujaf-278	219	129	dacc	dacc	NOUN
gujaf-278	219	130	)	)	PUNCT
gujaf-278	219	131	to	to	PART
gujaf-278	219	132	be	be	AUX
gujaf-278	219	133	0.086	0.086	NUM
gujaf-278	219	134	with	with	ADP
gujaf-278	219	135	standard	standard	ADJ
gujaf-278	219	136	deviation	deviation	NOUN
gujaf-278	219	137	of	of	ADP
gujaf-278	219	138	0.073	0.073	NUM
gujaf-278	219	139	.	.	PUNCT
gujaf-278	220	1	the	the	DET
gujaf-278	220	2	standard	standard	ADJ
gujaf-278	220	3	deviation	deviation	NOUN
gujaf-278	220	4	suggested	suggest	VERB
gujaf-278	220	5	that	that	SCONJ
gujaf-278	220	6	there	there	PRON
gujaf-278	220	7	is	be	VERB
gujaf-278	220	8	a	a	DET
gujaf-278	220	9	low	low	ADJ
gujaf-278	220	10	dispersion	dispersion	NOUN
gujaf-278	220	11	among	among	ADP
gujaf-278	220	12	the	the	DET
gujaf-278	220	13	sampled	sample	VERB
gujaf-278	220	14	consumer	consumer	NOUN
gujaf-278	220	15	goods	good	NOUN
gujaf-278	220	16	firms	firm	NOUN
gujaf-278	220	17	.	.	PUNCT
gujaf-278	221	1	table	table	NOUN
gujaf-278	221	2	4.1	4.1	NUM
gujaf-278	221	3	also	also	ADV
gujaf-278	221	4	revealed	reveal	VERB
gujaf-278	221	5	that	that	SCONJ
gujaf-278	221	6	the	the	DET
gujaf-278	221	7	mean	mean	ADJ
gujaf-278	221	8	value	value	NOUN
gujaf-278	221	9	of	of	ADP
gujaf-278	221	10	ceo	ceo	NOUN
gujaf-278	221	11	financial	financial	ADJ
gujaf-278	221	12	expertise	expertise	NOUN
gujaf-278	221	13	(	(	PUNCT
gujaf-278	221	14	ceofe	ceofe	ADJ
gujaf-278	221	15	)	)	PUNCT
gujaf-278	221	16	measured	measure	VERB
gujaf-278	221	17	with	with	ADP
gujaf-278	221	18	a	a	DET
gujaf-278	221	19	dichotomous	dichotomous	ADJ
gujaf-278	221	20	variable	variable	NOUN
gujaf-278	221	21	is	be	AUX
gujaf-278	221	22	.188	.188	NUM
gujaf-278	221	23	with	with	ADP
gujaf-278	221	24	a	a	DET
gujaf-278	221	25	standard	standard	ADJ
gujaf-278	221	26	deviation	deviation	NOUN
gujaf-278	221	27	is	be	AUX
gujaf-278	221	28	.39	.39	NUM
gujaf-278	221	29	.	.	PUNCT
gujaf-278	222	1	the	the	DET
gujaf-278	222	2	mean	mean	ADJ
gujaf-278	222	3	value	value	NOUN
gujaf-278	222	4	indicated	indicate	VERB
gujaf-278	222	5	on	on	ADP
gujaf-278	222	6	average	average	ADJ
gujaf-278	222	7	18.8	18.8	NUM
gujaf-278	222	8	%	%	NOUN
gujaf-278	222	9	of	of	ADP
gujaf-278	222	10	the	the	DET
gujaf-278	222	11	sampled	sample	VERB
gujaf-278	222	12	firm	firm	ADJ
gujaf-278	222	13	ceo	ceo	NOUN
gujaf-278	222	14	are	be	AUX
gujaf-278	222	15	financial	financial	ADJ
gujaf-278	222	16	expertise	expertise	NOUN
gujaf-278	222	17	.	.	PUNCT
gujaf-278	223	1	the	the	DET
gujaf-278	223	2	mean	mean	ADJ
gujaf-278	223	3	value	value	NOUN
gujaf-278	223	4	regarding	regard	VERB
gujaf-278	223	5	ceog	ceog	NOUN
gujaf-278	223	6	indicated	indicate	VERB
gujaf-278	223	7	that	that	SCONJ
gujaf-278	223	8	on	on	ADP
gujaf-278	223	9	average	average	ADJ
gujaf-278	223	10	4	4	NUM
gujaf-278	223	11	%	%	NOUN
gujaf-278	223	12	of	of	ADP
gujaf-278	223	13	the	the	DET
gujaf-278	223	14	sampled	sample	VERB
gujaf-278	223	15	firms	firm	NOUN
gujaf-278	223	16	ceo	ceo	NOUN
gujaf-278	223	17	are	be	AUX
gujaf-278	223	18	female	female	ADJ
gujaf-278	223	19	.	.	PUNCT
gujaf-278	224	1	by	by	ADP
gujaf-278	224	2	implication	implication	NOUN
gujaf-278	224	3	,	,	PUNCT
gujaf-278	224	4	it	it	PRON
gujaf-278	224	5	suggests	suggest	VERB
gujaf-278	224	6	that	that	SCONJ
gujaf-278	224	7	most	most	ADJ
gujaf-278	224	8	consumer	consumer	NOUN
gujaf-278	224	9	goods	good	NOUN
gujaf-278	224	10	firm	firm	NOUN
gujaf-278	224	11	rarely	rarely	ADV
gujaf-278	224	12	point	point	VERB
gujaf-278	224	13	female	female	ADJ
gujaf-278	224	14	ceos	ceo	NOUN
gujaf-278	224	15	.	.	PUNCT
gujaf-278	225	1	this	this	PRON
gujaf-278	225	2	clearly	clearly	ADV
gujaf-278	225	3	shows	show	VERB
gujaf-278	225	4	that	that	SCONJ
gujaf-278	225	5	male	male	ADJ
gujaf-278	225	6	gender	gender	NOUN
gujaf-278	225	7	dominates	dominate	VERB
gujaf-278	225	8	the	the	DET
gujaf-278	225	9	position	position	NOUN
gujaf-278	225	10	of	of	ADP
gujaf-278	225	11	ceo	ceo	NOUN
gujaf-278	225	12	in	in	ADP
gujaf-278	225	13	consumer	consumer	NOUN
gujaf-278	225	14	goods	good	NOUN
gujaf-278	225	15	industries	industry	NOUN
gujaf-278	225	16	in	in	ADP
gujaf-278	225	17	nigeria	nigeria	PROPN
gujaf-278	225	18	.	.	PUNCT
gujaf-278	226	1	table	table	NOUN
gujaf-278	226	2	1	1	NUM
gujaf-278	226	3	also	also	ADV
gujaf-278	226	4	showed	show	VERB
gujaf-278	226	5	that	that	SCONJ
gujaf-278	226	6	ceo	ceo	NOUN
gujaf-278	226	7	tenure	tenure	NOUN
gujaf-278	226	8	(	(	PUNCT
gujaf-278	226	9	ceote	ceote	NOUN
gujaf-278	226	10	)	)	PUNCT
gujaf-278	226	11	has	have	VERB
gujaf-278	226	12	average	average	ADJ
gujaf-278	226	13	value	value	NOUN
gujaf-278	226	14	of	of	ADP
gujaf-278	226	15	approximately	approximately	ADV
gujaf-278	226	16	4years	4years	NUM
gujaf-278	226	17	with	with	ADP
gujaf-278	226	18	the	the	DET
gujaf-278	226	19	standard	standard	ADJ
gujaf-278	226	20	deviation	deviation	NOUN
gujaf-278	226	21	showing	show	VERB
gujaf-278	226	22	that	that	SCONJ
gujaf-278	226	23	the	the	DET
gujaf-278	226	24	number	number	NOUN
gujaf-278	226	25	of	of	ADP
gujaf-278	226	26	years	year	NOUN
gujaf-278	226	27	they	they	PRON
gujaf-278	226	28	spend	spend	VERB
gujaf-278	226	29	in	in	ADP
gujaf-278	226	30	ceo	ceo	NOUN
gujaf-278	226	31	position	position	NOUN
gujaf-278	226	32	are	be	AUX
gujaf-278	226	33	similar	similar	ADJ
gujaf-278	226	34	in	in	ADP
gujaf-278	226	35	nature	nature	NOUN
gujaf-278	226	36	across	across	ADP
gujaf-278	226	37	the	the	DET
gujaf-278	226	38	listed	list	VERB
gujaf-278	226	39	consumer	consumer	NOUN
gujaf-278	226	40	goods	good	NOUN
gujaf-278	226	41	firms	firm	NOUN
gujaf-278	226	42	in	in	ADP
gujaf-278	226	43	nigeria	nigeria	PROPN
gujaf-278	226	44	during	during	ADP
gujaf-278	226	45	the	the	DET
gujaf-278	226	46	period	period	NOUN
gujaf-278	226	47	of	of	ADP
gujaf-278	226	48	the	the	DET
gujaf-278	226	49	study	study	NOUN
gujaf-278	226	50	.	.	PUNCT
gujaf-278	227	1	on	on	ADP
gujaf-278	227	2	the	the	DET
gujaf-278	227	3	control	control	NOUN
gujaf-278	227	4	variable	variable	NOUN
gujaf-278	227	5	,	,	PUNCT
gujaf-278	227	6	the	the	DET
gujaf-278	227	7	table	table	NOUN
gujaf-278	227	8	reveals	reveal	VERB
gujaf-278	227	9	that	that	SCONJ
gujaf-278	227	10	the	the	DET
gujaf-278	227	11	firm	firm	ADJ
gujaf-278	227	12	size	size	NOUN
gujaf-278	227	13	(	(	PUNCT
gujaf-278	227	14	fsiz	fsiz	PROPN
gujaf-278	227	15	)	)	PUNCT
gujaf-278	227	16	has	have	VERB
gujaf-278	227	17	an	an	DET
gujaf-278	227	18	average	average	ADJ
gujaf-278	227	19	value	value	NOUN
gujaf-278	227	20	of	of	ADP
gujaf-278	227	21	approximately	approximately	ADV
gujaf-278	227	22	7.277	7.277	NUM
gujaf-278	227	23	.	.	PUNCT
gujaf-278	228	1	also	also	ADV
gujaf-278	228	2	,	,	PUNCT
gujaf-278	228	3	shows	show	VERB
gujaf-278	228	4	firm	firm	ADJ
gujaf-278	228	5	age	age	NOUN
gujaf-278	228	6	(	(	PUNCT
gujaf-278	228	7	fag	fag	NOUN
gujaf-278	228	8	)	)	PUNCT
gujaf-278	228	9	has	have	VERB
gujaf-278	228	10	an	an	DET
gujaf-278	228	11	average	average	ADJ
gujaf-278	228	12	value	value	NOUN
gujaf-278	228	13	of	of	ADP
gujaf-278	228	14	41	41	NUM
gujaf-278	228	15	year	year	NOUN
gujaf-278	228	16	and	and	CCONJ
gujaf-278	228	17	finally	finally	ADV
gujaf-278	228	18	that	that	DET
gujaf-278	228	19	profitability	profitability	NOUN
gujaf-278	228	20	(	(	PUNCT
gujaf-278	228	21	prf	prf	PROPN
gujaf-278	228	22	)	)	PUNCT
gujaf-278	228	23	has	have	VERB
gujaf-278	228	24	a	a	DET
gujaf-278	228	25	mean	mean	ADJ
gujaf-278	228	26	value	value	NOUN
gujaf-278	228	27	of	of	ADP
gujaf-278	228	28	6.2	6.2	NUM
gujaf-278	228	29	%	%	NOUN
gujaf-278	228	30	,	,	PUNCT
gujaf-278	228	31	which	which	PRON
gujaf-278	228	32	implies	imply	VERB
gujaf-278	228	33	that	that	SCONJ
gujaf-278	228	34	the	the	DET
gujaf-278	228	35	sampled	sample	VERB
gujaf-278	228	36	firms	firm	NOUN
gujaf-278	228	37	on	on	ADP
gujaf-278	228	38	average	average	ADJ
gujaf-278	228	39	are	be	AUX
gujaf-278	228	40	efficient	efficient	ADJ
gujaf-278	228	41	in	in	ADP
gujaf-278	228	42	making	make	VERB
gujaf-278	228	43	profit	profit	NOUN
gujaf-278	228	44	from	from	ADP
gujaf-278	228	45	a	a	DET
gujaf-278	228	46	given	give	VERB
gujaf-278	228	47	asset	asset	NOUN
gujaf-278	228	48	during	during	ADP
gujaf-278	228	49	the	the	DET
gujaf-278	228	50	period	period	NOUN
gujaf-278	228	51	of	of	ADP
gujaf-278	228	52	the	the	DET
gujaf-278	228	53	study	study	NOUN
gujaf-278	228	54	.	.	PUNCT
gujaf-278	229	1	gusau	gusau	PROPN
gujaf-278	229	2	journal	journal	PROPN
gujaf-278	229	3	of	of	ADP
gujaf-278	229	4	accounting	accounting	NOUN
gujaf-278	229	5	and	and	CCONJ
gujaf-278	229	6	finance	finance	NOUN
gujaf-278	229	7	,	,	PUNCT
gujaf-278	229	8	vol	vol	NOUN
gujaf-278	229	9	.	.	PROPN
gujaf-278	229	10	5	5	NUM
gujaf-278	229	11	,	,	PUNCT
gujaf-278	229	12	issue	issue	NOUN
gujaf-278	229	13	1	1	NUM
gujaf-278	229	14	,	,	PUNCT
gujaf-278	229	15	april	april	PROPN
gujaf-278	229	16	,	,	PUNCT
gujaf-278	229	17	2024	2024	NUM
gujaf-278	229	18	77	77	NUM
gujaf-278	229	19	correlation	correlation	NOUN
gujaf-278	229	20	matrix	matrix	NOUN
gujaf-278	229	21	table	table	NOUN
gujaf-278	229	22	2	2	NUM
gujaf-278	229	23	:	:	PUNCT
gujaf-278	229	24	correlation	correlation	NOUN
gujaf-278	229	25	analysis	analysis	NOUN
gujaf-278	229	26	variables	variable	NOUN
gujaf-278	229	27	(	(	PUNCT
gujaf-278	229	28	1	1	NUM
gujaf-278	229	29	)	)	PUNCT
gujaf-278	229	30	(	(	PUNCT
gujaf-278	229	31	2	2	NUM
gujaf-278	229	32	)	)	PUNCT
gujaf-278	229	33	(	(	PUNCT
gujaf-278	229	34	3	3	X
gujaf-278	229	35	)	)	PUNCT
gujaf-278	229	36	(	(	PUNCT
gujaf-278	229	37	4	4	NUM
gujaf-278	229	38	)	)	PUNCT
gujaf-278	229	39	(	(	PUNCT
gujaf-278	229	40	5	5	NUM
gujaf-278	229	41	)	)	PUNCT
gujaf-278	229	42	(	(	PUNCT
gujaf-278	229	43	6	6	NUM
gujaf-278	229	44	)	)	PUNCT
gujaf-278	229	45	(	(	PUNCT
gujaf-278	229	46	7	7	X
gujaf-278	229	47	)	)	PUNCT
gujaf-278	229	48	frq	frq	VERB
gujaf-278	229	49	1.000	1.000	NUM
gujaf-278	229	50	ceog	ceog	NOUN
gujaf-278	229	51	0.084	0.084	NUM
gujaf-278	229	52	1.000	1.000	NUM
gujaf-278	229	53	ceofx	ceofx	NOUN
gujaf-278	229	54	-0.086	-0.086	SYM
gujaf-278	229	55	-0.434	-0.434	NOUN
gujaf-278	229	56	1.000	1.000	NUM
gujaf-278	229	57	ceote	ceote	NOUN
gujaf-278	229	58	-0.186	-0.186	NUM
gujaf-278	229	59	0.097	0.097	NUM
gujaf-278	229	60	0.100	0.100	NUM
gujaf-278	229	61	1.000	1.000	NUM
gujaf-278	229	62	fsz	fsz	NOUN
gujaf-278	229	63	0.186	0.186	NUM
gujaf-278	229	64	0.051	0.051	NUM
gujaf-278	229	65	-0.072	-0.072	NOUN
gujaf-278	229	66	0.086	0.086	NUM
gujaf-278	229	67	1.000	1.000	NUM
gujaf-278	229	68	fag	fag	NOUN
gujaf-278	229	69	0.061	0.061	NUM
gujaf-278	229	70	0.056	0.056	NUM
gujaf-278	229	71	-0.005	-0.005	NUM
gujaf-278	229	72	0.087	0.087	NUM
gujaf-278	229	73	0.081	0.081	NUM
gujaf-278	229	74	1.000	1.000	NUM
gujaf-278	229	75	prf	prf	NOUN
gujaf-278	229	76	0.005	0.005	NUM
gujaf-278	229	77	0.072	0.072	NUM
gujaf-278	229	78	-0.399	-0.399	X
gujaf-278	229	79	-0.064	-0.064	NOUN
gujaf-278	229	80	0.141	0.141	NUM
gujaf-278	229	81	0.002	0.002	NUM
gujaf-278	229	82	1.000	1.000	NUM
gujaf-278	229	83	source	source	NOUN
gujaf-278	229	84	:	:	PUNCT
gujaf-278	229	85	stata	stata	NOUN
gujaf-278	229	86	output	output	NOUN
gujaf-278	229	87	,	,	PUNCT
gujaf-278	229	88	2023	2023	NUM
gujaf-278	229	89	the	the	DET
gujaf-278	229	90	correlation	correlation	NOUN
gujaf-278	229	91	matrices	matrix	NOUN
gujaf-278	229	92	,	,	PUNCT
gujaf-278	229	93	as	as	SCONJ
gujaf-278	229	94	shown	show	VERB
gujaf-278	229	95	in	in	ADP
gujaf-278	229	96	table	table	NOUN
gujaf-278	229	97	2	2	NUM
gujaf-278	229	98	,	,	PUNCT
gujaf-278	229	99	demonstrated	demonstrate	VERB
gujaf-278	229	100	the	the	DET
gujaf-278	229	101	correlation	correlation	NOUN
gujaf-278	229	102	coefficients	coefficient	NOUN
gujaf-278	229	103	that	that	PRON
gujaf-278	229	104	were	be	AUX
gujaf-278	229	105	consistently	consistently	ADV
gujaf-278	229	106	present	present	ADJ
gujaf-278	229	107	between	between	ADP
gujaf-278	229	108	the	the	DET
gujaf-278	229	109	independent	independent	ADJ
gujaf-278	229	110	and	and	CCONJ
gujaf-278	229	111	dependent	dependent	ADJ
gujaf-278	229	112	variables	variable	NOUN
gujaf-278	229	113	.	.	PUNCT
gujaf-278	230	1	in	in	ADP
gujaf-278	230	2	order	order	NOUN
gujaf-278	230	3	to	to	PART
gujaf-278	230	4	demonstrate	demonstrate	VERB
gujaf-278	230	5	that	that	SCONJ
gujaf-278	230	6	there	there	PRON
gujaf-278	230	7	is	be	VERB
gujaf-278	230	8	no	no	DET
gujaf-278	230	9	issue	issue	NOUN
gujaf-278	230	10	with	with	ADP
gujaf-278	230	11	multicollinearity	multicollinearity	NOUN
gujaf-278	230	12	among	among	ADP
gujaf-278	230	13	the	the	DET
gujaf-278	230	14	variables	variable	NOUN
gujaf-278	230	15	,	,	PUNCT
gujaf-278	230	16	gujirati	gujirati	PROPN
gujaf-278	230	17	(	(	PUNCT
gujaf-278	230	18	2004	2004	NUM
gujaf-278	230	19	)	)	PUNCT
gujaf-278	230	20	states	state	VERB
gujaf-278	230	21	that	that	SCONJ
gujaf-278	230	22	the	the	DET
gujaf-278	230	23	correlation	correlation	NOUN
gujaf-278	230	24	between	between	ADP
gujaf-278	230	25	independent	independent	ADJ
gujaf-278	230	26	variables	variable	NOUN
gujaf-278	230	27	should	should	AUX
gujaf-278	230	28	not	not	PART
gujaf-278	230	29	be	be	AUX
gujaf-278	230	30	greater	great	ADJ
gujaf-278	230	31	than	than	ADP
gujaf-278	230	32	+	+	NOUN
gujaf-278	230	33	-0.8	-0.8	NOUN
gujaf-278	230	34	.	.	PUNCT
gujaf-278	230	35	with	with	ADP
gujaf-278	230	36	a	a	DET
gujaf-278	230	37	correlation	correlation	NOUN
gujaf-278	230	38	of	of	ADP
gujaf-278	230	39	-0.434	-0.434	NUM
gujaf-278	230	40	between	between	ADP
gujaf-278	230	41	the	the	DET
gujaf-278	230	42	ceo	ceo	NOUN
gujaf-278	230	43	gender	gender	NOUN
gujaf-278	230	44	variable	variable	NOUN
gujaf-278	230	45	and	and	CCONJ
gujaf-278	230	46	financial	financial	ADJ
gujaf-278	230	47	knowledge	knowledge	NOUN
gujaf-278	230	48	,	,	PUNCT
gujaf-278	230	49	as	as	SCONJ
gujaf-278	230	50	indicated	indicate	VERB
gujaf-278	230	51	in	in	ADP
gujaf-278	230	52	table	table	NOUN
gujaf-278	230	53	2	2	NUM
gujaf-278	230	54	,	,	PUNCT
gujaf-278	230	55	there	there	PRON
gujaf-278	230	56	is	be	VERB
gujaf-278	230	57	no	no	DET
gujaf-278	230	58	issue	issue	NOUN
gujaf-278	230	59	with	with	ADP
gujaf-278	230	60	multicollinearity	multicollinearity	NOUN
gujaf-278	230	61	between	between	ADP
gujaf-278	230	62	the	the	DET
gujaf-278	230	63	independent	independent	ADJ
gujaf-278	230	64	variables	variable	NOUN
gujaf-278	230	65	included	include	VERB
gujaf-278	230	66	in	in	ADP
gujaf-278	230	67	this	this	DET
gujaf-278	230	68	research	research	NOUN
gujaf-278	230	69	model	model	NOUN
gujaf-278	230	70	because	because	SCONJ
gujaf-278	230	71	it	it	PRON
gujaf-278	230	72	stays	stay	VERB
gujaf-278	230	73	below	below	ADP
gujaf-278	230	74	0.8	0.8	NUM
gujaf-278	230	75	.	.	PUNCT
gujaf-278	230	76	table	table	NOUN
gujaf-278	230	77	3	3	NUM
gujaf-278	230	78	:	:	PUNCT
gujaf-278	230	79	multicollinearity	multicollinearity	NOUN
gujaf-278	230	80	test	test	NOUN
gujaf-278	230	81	variable	variable	NOUN
gujaf-278	230	82	vif	vif	NOUN
gujaf-278	230	83	1	1	NUM
gujaf-278	230	84	/	/	SYM
gujaf-278	230	85	vif	vif	NOUN
gujaf-278	230	86	ceog	ceog	NOUN
gujaf-278	230	87	1.36	1.36	NUM
gujaf-278	230	88	0.733	0.733	NUM
gujaf-278	230	89	ceofx	ceofx	NOUN
gujaf-278	230	90	1.65	1.65	NUM
gujaf-278	230	91	0.606	0.606	NUM
gujaf-278	230	92	ceote	ceote	VERB
gujaf-278	230	93	1.04	1.04	NUM
gujaf-278	230	94	0.964	0.964	NUM
gujaf-278	230	95	fsz	fsz	NOUN
gujaf-278	230	96	1.05	1.05	NUM
gujaf-278	230	97	0.948	0.948	NUM
gujaf-278	230	98	fag	fag	NOUN
gujaf-278	230	99	1.02	1.02	NUM
gujaf-278	230	100	0.979	0.979	NUM
gujaf-278	230	101	prf	prf	PROPN
gujaf-278	230	102	1.36	1.36	NUM
gujaf-278	230	103	0.733	0.733	NUM
gujaf-278	230	104	mean	mean	VERB
gujaf-278	230	105	vif	vif	PROPN
gujaf-278	230	106	1.25	1.25	NUM
gujaf-278	230	107	source	source	NOUN
gujaf-278	230	108	:	:	PUNCT
gujaf-278	230	109	stata	stata	NOUN
gujaf-278	230	110	output	output	NOUN
gujaf-278	230	111	,	,	PUNCT
gujaf-278	230	112	2023	2023	NUM
gujaf-278	230	113	the	the	DET
gujaf-278	230	114	variance	variance	NOUN
gujaf-278	230	115	inflation	inflation	NOUN
gujaf-278	230	116	factor	factor	NOUN
gujaf-278	230	117	(	(	PUNCT
gujaf-278	230	118	vif	vif	NOUN
gujaf-278	230	119	)	)	PUNCT
gujaf-278	230	120	provide	provide	VERB
gujaf-278	230	121	an	an	DET
gujaf-278	230	122	additional	additional	ADJ
gujaf-278	230	123	layer	layer	NOUN
gujaf-278	230	124	of	of	ADP
gujaf-278	230	125	detail	detail	NOUN
gujaf-278	230	126	to	to	ADP
gujaf-278	230	127	this	this	PRON
gujaf-278	230	128	.	.	PUNCT
gujaf-278	231	1	table	table	NOUN
gujaf-278	231	2	3	3	NUM
gujaf-278	231	3	showed	show	VERB
gujaf-278	231	4	that	that	SCONJ
gujaf-278	231	5	,	,	PUNCT
gujaf-278	231	6	in	in	ADP
gujaf-278	231	7	relation	relation	NOUN
gujaf-278	231	8	to	to	ADP
gujaf-278	231	9	our	our	PRON
gujaf-278	231	10	whole	whole	ADJ
gujaf-278	231	11	collection	collection	NOUN
gujaf-278	231	12	of	of	ADP
gujaf-278	231	13	independent	independent	ADJ
gujaf-278	231	14	variables	variable	NOUN
gujaf-278	231	15	,	,	PUNCT
gujaf-278	231	16	the	the	DET
gujaf-278	231	17	vif	vif	NOUN
gujaf-278	231	18	is	be	AUX
gujaf-278	231	19	significantly	significantly	ADV
gujaf-278	231	20	smaller	small	ADJ
gujaf-278	231	21	than	than	ADP
gujaf-278	231	22	greene	greene	PROPN
gujaf-278	231	23	’s	’s	PART
gujaf-278	231	24	(	(	PUNCT
gujaf-278	231	25	2008	2008	NUM
gujaf-278	231	26	)	)	PUNCT
gujaf-278	231	27	10	10	NUM
gujaf-278	231	28	-	-	PUNCT
gujaf-278	231	29	cutoff	cutoff	NOUN
gujaf-278	231	30	point	point	NOUN
gujaf-278	231	31	.	.	PUNCT
gujaf-278	232	1	according	accord	VERB
gujaf-278	232	2	to	to	ADP
gujaf-278	232	3	the	the	DET
gujaf-278	232	4	results	result	NOUN
gujaf-278	232	5	,	,	PUNCT
gujaf-278	232	6	1.65	1.65	NUM
gujaf-278	232	7	is	be	AUX
gujaf-278	232	8	the	the	DET
gujaf-278	232	9	highest	high	ADJ
gujaf-278	232	10	vif	vif	NOUN
gujaf-278	232	11	value	value	NOUN
gujaf-278	232	12	.	.	PUNCT
gujaf-278	233	1	the	the	DET
gujaf-278	233	2	analysis	analysis	NOUN
gujaf-278	233	3	is	be	AUX
gujaf-278	233	4	unlikely	unlikely	ADJ
gujaf-278	233	5	to	to	PART
gujaf-278	233	6	encounter	encounter	VERB
gujaf-278	233	7	any	any	DET
gujaf-278	233	8	problems	problem	NOUN
gujaf-278	233	9	due	due	ADP
gujaf-278	233	10	to	to	ADP
gujaf-278	233	11	the	the	DET
gujaf-278	233	12	multicollinearity	multicollinearity	NOUN
gujaf-278	233	13	.	.	PUNCT
gujaf-278	234	1	gusau	gusau	ADJ
gujaf-278	234	2	journal	journal	PROPN
gujaf-278	234	3	of	of	ADP
gujaf-278	234	4	accounting	accounting	NOUN
gujaf-278	234	5	and	and	CCONJ
gujaf-278	234	6	finance	finance	NOUN
gujaf-278	234	7	,	,	PUNCT
gujaf-278	234	8	vol	vol	NOUN
gujaf-278	234	9	.	.	PROPN
gujaf-278	234	10	5	5	NUM
gujaf-278	234	11	,	,	PUNCT
gujaf-278	234	12	issue	issue	NOUN
gujaf-278	234	13	1	1	NUM
gujaf-278	234	14	,	,	PUNCT
gujaf-278	234	15	april	april	PROPN
gujaf-278	234	16	,	,	PUNCT
gujaf-278	234	17	2024	2024	NUM
gujaf-278	234	18	78	78	NUM
gujaf-278	234	19	table	table	NOUN
gujaf-278	234	20	4	4	NUM
gujaf-278	234	21	:	:	PUNCT
gujaf-278	234	22	other	other	ADJ
gujaf-278	234	23	diagnostic	diagnostic	ADJ
gujaf-278	234	24	tests	test	NOUN
gujaf-278	234	25	test	test	VERB
gujaf-278	234	26	chi2	chi2	PROPN
gujaf-278	234	27	p	p	ADJ
gujaf-278	234	28	-	-	PUNCT
gujaf-278	234	29	value	value	NOUN
gujaf-278	234	30	normality	normality	NOUN
gujaf-278	234	31	test	test	NOUN
gujaf-278	234	32	(	(	PUNCT
gujaf-278	234	33	jacque	jacque	NOUN
gujaf-278	234	34	bera	bera	PROPN
gujaf-278	234	35	)	)	PUNCT
gujaf-278	234	36	1.06	1.06	NUM
gujaf-278	234	37	0.589	0.589	NUM
gujaf-278	234	38	breuschpagan	breuschpagan	VERB
gujaf-278	234	39	or	or	CCONJ
gujaf-278	234	40	cook	cook	VERB
gujaf-278	234	41	–	–	PUNCT
gujaf-278	234	42	weisberg	weisberg	PROPN
gujaf-278	234	43	to	to	PART
gujaf-278	234	44	test	test	VERB
gujaf-278	234	45	0.01	0.01	NUM
gujaf-278	234	46	0.906	0.906	NUM
gujaf-278	234	47	wooldridge	wooldridge	PROPN
gujaf-278	234	48	test	test	NOUN
gujaf-278	234	49	for	for	ADP
gujaf-278	234	50	autocorrelation	autocorrelation	NOUN
gujaf-278	234	51	in	in	ADP
gujaf-278	234	52	panel	panel	NOUN
gujaf-278	234	53	data	data	VERB
gujaf-278	234	54	0.126	0.126	NUM
gujaf-278	234	55	0.731	0.731	NUM
gujaf-278	234	56	source	source	NOUN
gujaf-278	234	57	:	:	PUNCT
gujaf-278	234	58	stata	stata	NOUN
gujaf-278	234	59	output	output	NOUN
gujaf-278	234	60	,	,	PUNCT
gujaf-278	234	61	2023	2023	NUM
gujaf-278	234	62	the	the	DET
gujaf-278	234	63	error	error	NOUN
gujaf-278	234	64	terms	term	NOUN
gujaf-278	234	65	in	in	ADP
gujaf-278	234	66	the	the	DET
gujaf-278	234	67	ols	ol	NOUN
gujaf-278	234	68	regression	regression	NOUN
gujaf-278	234	69	model	model	NOUN
gujaf-278	234	70	are	be	AUX
gujaf-278	234	71	traditionally	traditionally	ADV
gujaf-278	234	72	assumed	assume	VERB
gujaf-278	234	73	to	to	PART
gujaf-278	234	74	be	be	AUX
gujaf-278	234	75	normally	normally	ADV
gujaf-278	234	76	distributed	distribute	VERB
gujaf-278	234	77	.	.	PUNCT
gujaf-278	235	1	the	the	DET
gujaf-278	235	2	jacque	jacque	PROPN
gujaf-278	235	3	bera	bera	PROPN
gujaf-278	235	4	test	test	NOUN
gujaf-278	235	5	was	be	AUX
gujaf-278	235	6	used	use	VERB
gujaf-278	235	7	to	to	PART
gujaf-278	235	8	determine	determine	VERB
gujaf-278	235	9	the	the	DET
gujaf-278	235	10	residual	residual	ADJ
gujaf-278	235	11	's	's	PART
gujaf-278	235	12	normality	normality	NOUN
gujaf-278	235	13	at	at	ADP
gujaf-278	235	14	the	the	DET
gujaf-278	235	15	5	5	NUM
gujaf-278	235	16	%	%	NOUN
gujaf-278	235	17	significance	significance	NOUN
gujaf-278	235	18	level	level	NOUN
gujaf-278	235	19	.	.	PUNCT
gujaf-278	236	1	a	a	DET
gujaf-278	236	2	substantial	substantial	ADJ
gujaf-278	236	3	p	p	NOUN
gujaf-278	236	4	-	-	PUNCT
gujaf-278	236	5	value	value	NOUN
gujaf-278	236	6	of	of	ADP
gujaf-278	236	7	0.589	0.589	NUM
gujaf-278	236	8	,	,	PUNCT
gujaf-278	236	9	or	or	CCONJ
gujaf-278	236	10	greater	great	ADJ
gujaf-278	236	11	than	than	ADP
gujaf-278	236	12	5	5	NUM
gujaf-278	236	13	%	%	NOUN
gujaf-278	236	14	level	level	NOUN
gujaf-278	236	15	of	of	ADP
gujaf-278	236	16	significance	significance	NOUN
gujaf-278	236	17	,	,	PUNCT
gujaf-278	236	18	is	be	AUX
gujaf-278	236	19	revealed	reveal	VERB
gujaf-278	236	20	by	by	ADP
gujaf-278	236	21	the	the	DET
gujaf-278	236	22	residual	residual	ADJ
gujaf-278	236	23	.	.	PUNCT
gujaf-278	237	1	this	this	PRON
gujaf-278	237	2	implies	imply	VERB
gujaf-278	237	3	a	a	DET
gujaf-278	237	4	normal	normal	ADJ
gujaf-278	237	5	distribution	distribution	NOUN
gujaf-278	237	6	of	of	ADP
gujaf-278	237	7	the	the	DET
gujaf-278	237	8	residual	residual	ADJ
gujaf-278	237	9	.	.	PUNCT
gujaf-278	238	1	to	to	PART
gujaf-278	238	2	check	check	VERB
gujaf-278	238	3	for	for	ADP
gujaf-278	238	4	homoscedasticity	homoscedasticity	NOUN
gujaf-278	238	5	assumption	assumption	NOUN
gujaf-278	238	6	,	,	PUNCT
gujaf-278	238	7	a	a	DET
gujaf-278	238	8	heteroscedasticity	heteroscedasticity	NOUN
gujaf-278	238	9	test	test	NOUN
gujaf-278	238	10	was	be	AUX
gujaf-278	238	11	performed	perform	VERB
gujaf-278	238	12	using	use	VERB
gujaf-278	238	13	the	the	DET
gujaf-278	238	14	breusch	breusch	NOUN
gujaf-278	238	15	-	-	PUNCT
gujaf-278	238	16	pagan	pagan	ADJ
gujaf-278	238	17	or	or	CCONJ
gujaf-278	238	18	cook	cook	NOUN
gujaf-278	238	19	-	-	PUNCT
gujaf-278	238	20	weisberg	weisberg	PROPN
gujaf-278	238	21	methods	method	NOUN
gujaf-278	238	22	.	.	PUNCT
gujaf-278	239	1	table	table	NOUN
gujaf-278	239	2	5	5	PROPN
gujaf-278	239	3	's	's	PART
gujaf-278	239	4	result	result	NOUN
gujaf-278	239	5	indicates	indicate	VERB
gujaf-278	239	6	that	that	SCONJ
gujaf-278	239	7	the	the	DET
gujaf-278	239	8	prob	prob	PROPN
gujaf-278	239	9	>	>	X
gujaf-278	239	10	chi2	chi2	PROPN
gujaf-278	239	11	is	be	AUX
gujaf-278	239	12	0.906	0.906	NUM
gujaf-278	239	13	and	and	CCONJ
gujaf-278	239	14	the	the	DET
gujaf-278	239	15	chi2	chi2	NOUN
gujaf-278	239	16	is	be	AUX
gujaf-278	239	17	0.01	0.01	NUM
gujaf-278	239	18	which	which	PRON
gujaf-278	239	19	is	be	AUX
gujaf-278	239	20	greater	great	ADJ
gujaf-278	239	21	than	than	ADP
gujaf-278	239	22	the	the	DET
gujaf-278	239	23	5	5	NUM
gujaf-278	239	24	%	%	NOUN
gujaf-278	239	25	level	level	NOUN
gujaf-278	239	26	of	of	ADP
gujaf-278	239	27	significance	significance	NOUN
gujaf-278	239	28	.	.	PUNCT
gujaf-278	240	1	this	this	PRON
gujaf-278	240	2	demonstrates	demonstrate	VERB
gujaf-278	240	3	that	that	DET
gujaf-278	240	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-278	240	5	is	be	AUX
gujaf-278	240	6	absent	absent	ADJ
gujaf-278	240	7	.	.	PUNCT
gujaf-278	241	1	the	the	DET
gujaf-278	241	2	wooldridge	wooldridge	PROPN
gujaf-278	241	3	test	test	NOUN
gujaf-278	241	4	was	be	AUX
gujaf-278	241	5	also	also	ADV
gujaf-278	241	6	used	use	VERB
gujaf-278	241	7	in	in	ADP
gujaf-278	241	8	the	the	DET
gujaf-278	241	9	study	study	NOUN
gujaf-278	241	10	to	to	PART
gujaf-278	241	11	check	check	VERB
gujaf-278	241	12	for	for	ADP
gujaf-278	241	13	autocorrelation	autocorrelation	NOUN
gujaf-278	241	14	in	in	ADP
gujaf-278	241	15	panel	panel	NOUN
gujaf-278	241	16	data	datum	NOUN
gujaf-278	241	17	.	.	PUNCT
gujaf-278	242	1	with	with	ADP
gujaf-278	242	2	a	a	DET
gujaf-278	242	3	chi	chi	ADJ
gujaf-278	242	4	square	square	NOUN
gujaf-278	242	5	of	of	ADP
gujaf-278	242	6	0.126	0.126	NUM
gujaf-278	242	7	and	and	CCONJ
gujaf-278	242	8	a	a	DET
gujaf-278	242	9	p	p	NOUN
gujaf-278	242	10	-	-	PUNCT
gujaf-278	242	11	value	value	NOUN
gujaf-278	242	12	of	of	ADP
gujaf-278	242	13	0.731	0.731	NUM
gujaf-278	242	14	—	—	PUNCT
gujaf-278	242	15	beyond	beyond	ADP
gujaf-278	242	16	the	the	DET
gujaf-278	242	17	5	5	NUM
gujaf-278	242	18	%	%	NOUN
gujaf-278	242	19	level	level	NOUN
gujaf-278	242	20	of	of	ADP
gujaf-278	242	21	significance	significance	NOUN
gujaf-278	242	22	—	—	PUNCT
gujaf-278	242	23	table	table	NOUN
gujaf-278	242	24	5	5	NUM
gujaf-278	242	25	indicates	indicate	VERB
gujaf-278	242	26	that	that	SCONJ
gujaf-278	242	27	auto	auto	NOUN
gujaf-278	242	28	correlation	correlation	NOUN
gujaf-278	242	29	is	be	AUX
gujaf-278	242	30	not	not	PART
gujaf-278	242	31	present	present	ADJ
gujaf-278	242	32	in	in	ADP
gujaf-278	242	33	the	the	DET
gujaf-278	242	34	residual	residual	ADJ
gujaf-278	243	1	.	.	PUNCT
gujaf-278	243	2	table	table	NOUN
gujaf-278	243	3	5	5	NUM
gujaf-278	243	4	:	:	PUNCT
gujaf-278	243	5	panel	panel	NOUN
gujaf-278	243	6	analysis	analysis	NOUN
gujaf-278	243	7	test	test	NOUN
gujaf-278	243	8	chi2	chi2	NOUN
gujaf-278	243	9	p	p	NOUN
gujaf-278	243	10	-	-	PUNCT
gujaf-278	243	11	value	value	NOUN
gujaf-278	243	12	hausman	hausman	NOUN
gujaf-278	243	13	specification	specification	NOUN
gujaf-278	243	14	test	test	NOUN
gujaf-278	243	15	7.65	7.65	NUM
gujaf-278	243	16	0.265	0.265	NUM
gujaf-278	243	17	langragier	langragier	NOUN
gujaf-278	243	18	muilplier	muilplier	ADJ
gujaf-278	243	19	test	test	NOUN
gujaf-278	244	1	0.000	0.000	NUM
gujaf-278	244	2	1.000	1.000	NUM
gujaf-278	244	3	source	source	NOUN
gujaf-278	244	4	:	:	PUNCT
gujaf-278	244	5	stata	stata	NOUN
gujaf-278	244	6	output	output	NOUN
gujaf-278	244	7	,	,	PUNCT
gujaf-278	244	8	2023	2023	NUM
gujaf-278	244	9	to	to	PART
gujaf-278	244	10	determine	determine	VERB
gujaf-278	244	11	whether	whether	SCONJ
gujaf-278	244	12	an	an	DET
gujaf-278	244	13	effect	effect	NOUN
gujaf-278	244	14	is	be	AUX
gujaf-278	244	15	random	random	ADJ
gujaf-278	244	16	or	or	CCONJ
gujaf-278	244	17	fixed	fix	VERB
gujaf-278	244	18	,	,	PUNCT
gujaf-278	244	19	the	the	DET
gujaf-278	244	20	fixed	fix	VERB
gujaf-278	244	21	and	and	CCONJ
gujaf-278	244	22	random	random	ADJ
gujaf-278	244	23	effect	effect	NOUN
gujaf-278	244	24	models	model	NOUN
gujaf-278	244	25	were	be	AUX
gujaf-278	244	26	run	run	VERB
gujaf-278	244	27	before	before	SCONJ
gujaf-278	244	28	the	the	DET
gujaf-278	244	29	hausman	hausman	PROPN
gujaf-278	244	30	specification	specification	NOUN
gujaf-278	244	31	test	test	NOUN
gujaf-278	244	32	was	be	AUX
gujaf-278	244	33	performed	perform	VERB
gujaf-278	244	34	.	.	PUNCT
gujaf-278	245	1	the	the	DET
gujaf-278	245	2	outcome	outcome	NOUN
gujaf-278	245	3	demonstrates	demonstrate	VERB
gujaf-278	245	4	that	that	SCONJ
gujaf-278	245	5	the	the	DET
gujaf-278	245	6	chi2	chi2	NOUN
gujaf-278	245	7	is	be	AUX
gujaf-278	245	8	7.65	7.65	NUM
gujaf-278	245	9	at	at	ADP
gujaf-278	245	10	the	the	DET
gujaf-278	245	11	5	5	NUM
gujaf-278	245	12	%	%	NOUN
gujaf-278	245	13	level	level	NOUN
gujaf-278	245	14	of	of	ADP
gujaf-278	245	15	significance	significance	NOUN
gujaf-278	245	16	and	and	CCONJ
gujaf-278	245	17	that	that	SCONJ
gujaf-278	245	18	the	the	DET
gujaf-278	245	19	prob	prob	PROPN
gujaf-278	245	20	>	>	PROPN
gujaf-278	245	21	chi2	chi2	PROPN
gujaf-278	245	22	is	be	AUX
gujaf-278	245	23	0.265	0.265	NUM
gujaf-278	245	24	,	,	PUNCT
gujaf-278	245	25	both	both	PRON
gujaf-278	245	26	of	of	ADP
gujaf-278	245	27	which	which	PRON
gujaf-278	245	28	are	be	AUX
gujaf-278	245	29	greater	great	ADJ
gujaf-278	245	30	than	than	ADP
gujaf-278	245	31	the	the	DET
gujaf-278	245	32	significance	significance	NOUN
gujaf-278	245	33	threshold	threshold	NOUN
gujaf-278	245	34	.	.	PUNCT
gujaf-278	246	1	an	an	DET
gujaf-278	246	2	insignificant	insignificant	ADJ
gujaf-278	246	3	p	p	NOUN
gujaf-278	246	4	-	-	PUNCT
gujaf-278	246	5	value	value	NOUN
gujaf-278	246	6	indicates	indicate	VERB
gujaf-278	246	7	that	that	SCONJ
gujaf-278	246	8	the	the	DET
gujaf-278	246	9	random	random	ADJ
gujaf-278	246	10	effect	effect	NOUN
gujaf-278	246	11	model	model	NOUN
gujaf-278	246	12	is	be	AUX
gujaf-278	246	13	preferred	prefer	VERB
gujaf-278	246	14	by	by	ADP
gujaf-278	246	15	the	the	DET
gujaf-278	246	16	hausman	hausman	PROPN
gujaf-278	246	17	test	test	NOUN
gujaf-278	246	18	.	.	PUNCT
gujaf-278	247	1	in	in	ADP
gujaf-278	247	2	order	order	NOUN
gujaf-278	247	3	to	to	PART
gujaf-278	247	4	determine	determine	VERB
gujaf-278	247	5	whether	whether	SCONJ
gujaf-278	247	6	there	there	PRON
gujaf-278	247	7	is	be	VERB
gujaf-278	247	8	a	a	DET
gujaf-278	247	9	panel	panel	NOUN
gujaf-278	247	10	effect	effect	NOUN
gujaf-278	247	11	—	—	PUNCT
gujaf-278	247	12	that	that	PRON
gujaf-278	247	13	is	is	ADV
gujaf-278	247	14	,	,	PUNCT
gujaf-278	247	15	to	to	PART
gujaf-278	247	16	select	select	VERB
gujaf-278	247	17	between	between	ADP
gujaf-278	247	18	the	the	DET
gujaf-278	247	19	random	random	ADJ
gujaf-278	247	20	effect	effect	NOUN
gujaf-278	247	21	result	result	NOUN
gujaf-278	247	22	and	and	CCONJ
gujaf-278	247	23	pooled	pool	VERB
gujaf-278	247	24	ols	ol	NOUN
gujaf-278	247	25	regression	regression	NOUN
gujaf-278	247	26	—	—	PUNCT
gujaf-278	247	27	the	the	DET
gujaf-278	247	28	study	study	NOUN
gujaf-278	247	29	also	also	ADV
gujaf-278	247	30	conducted	conduct	VERB
gujaf-278	247	31	the	the	DET
gujaf-278	247	32	gusau	gusau	ADJ
gujaf-278	247	33	journal	journal	NOUN
gujaf-278	247	34	of	of	ADP
gujaf-278	247	35	accounting	accounting	NOUN
gujaf-278	247	36	and	and	CCONJ
gujaf-278	247	37	finance	finance	NOUN
gujaf-278	247	38	,	,	PUNCT
gujaf-278	247	39	vol	vol	NOUN
gujaf-278	247	40	.	.	PROPN
gujaf-278	247	41	5	5	NUM
gujaf-278	247	42	,	,	PUNCT
gujaf-278	247	43	issue	issue	NOUN
gujaf-278	247	44	1	1	NUM
gujaf-278	247	45	,	,	PUNCT
gujaf-278	247	46	april	april	PROPN
gujaf-278	247	47	,	,	PUNCT
gujaf-278	247	48	2024	2024	NUM
gujaf-278	247	49	79	79	NUM
gujaf-278	247	50	breusch	breusch	NOUN
gujaf-278	247	51	and	and	CCONJ
gujaf-278	247	52	pagan	pagan	VERB
gujaf-278	247	53	lagrangian	lagrangian	ADJ
gujaf-278	247	54	multiplier	multipli	ADJ
gujaf-278	247	55	test	test	NOUN
gujaf-278	247	56	for	for	ADP
gujaf-278	247	57	random	random	ADJ
gujaf-278	247	58	effects	effect	NOUN
gujaf-278	247	59	.	.	PUNCT
gujaf-278	248	1	the	the	DET
gujaf-278	248	2	outcome	outcome	NOUN
gujaf-278	248	3	showed	show	VERB
gujaf-278	248	4	a	a	DET
gujaf-278	248	5	chi	chi	ADJ
gujaf-278	248	6	square	square	NOUN
gujaf-278	248	7	of	of	ADP
gujaf-278	248	8	0.00	0.00	NUM
gujaf-278	248	9	and	and	CCONJ
gujaf-278	248	10	prob	prob	NOUN
gujaf-278	248	11	>	>	PUNCT
gujaf-278	248	12	chibar2	chibar2	PROPN
gujaf-278	248	13	is	be	AUX
gujaf-278	248	14	1.000	1.000	NUM
gujaf-278	248	15	,	,	PUNCT
gujaf-278	248	16	which	which	PRON
gujaf-278	248	17	suggests	suggest	VERB
gujaf-278	248	18	that	that	SCONJ
gujaf-278	248	19	the	the	DET
gujaf-278	248	20	panel	panel	NOUN
gujaf-278	248	21	effect	effect	NOUN
gujaf-278	248	22	is	be	AUX
gujaf-278	248	23	not	not	PART
gujaf-278	248	24	present	present	ADJ
gujaf-278	248	25	.	.	PUNCT
gujaf-278	249	1	therefore	therefore	ADV
gujaf-278	249	2	,	,	PUNCT
gujaf-278	249	3	the	the	DET
gujaf-278	249	4	ols	ols	PROPN
gujaf-278	249	5	regression	regression	NOUN
gujaf-278	249	6	model	model	NOUN
gujaf-278	249	7	was	be	AUX
gujaf-278	249	8	interpreted	interpret	VERB
gujaf-278	249	9	in	in	ADP
gujaf-278	249	10	the	the	DET
gujaf-278	249	11	study	study	NOUN
gujaf-278	249	12	.	.	PUNCT
gujaf-278	250	1	regression	regression	NOUN
gujaf-278	250	2	analysis	analysis	NOUN
gujaf-278	250	3	table	table	NOUN
gujaf-278	250	4	6	6	NUM
gujaf-278	250	5	:	:	PUNCT
gujaf-278	250	6	ols	ol	NOUN
gujaf-278	250	7	regression	regression	NOUN
gujaf-278	250	8	model	model	NOUN
gujaf-278	250	9	variables	variable	VERB
gujaf-278	250	10	coef(p	coef(p	NOUN
gujaf-278	250	11	-	-	PUNCT
gujaf-278	250	12	value	value	NOUN
gujaf-278	250	13	)	)	PUNCT
gujaf-278	250	14	constant	constant	ADJ
gujaf-278	250	15	0.267	0.267	NUM
gujaf-278	250	16	(	(	PUNCT
gujaf-278	250	17	0.000	0.000	NUM
gujaf-278	250	18	)	)	PUNCT
gujaf-278	250	19	*	*	PUNCT
gujaf-278	251	1	*	*	PUNCT
gujaf-278	251	2	*	*	PUNCT
gujaf-278	251	3	independent	independent	ADJ
gujaf-278	251	4	variables	variable	NOUN
gujaf-278	251	5	ceog	ceog	NOUN
gujaf-278	251	6	0.128	0.128	NUM
gujaf-278	251	7	(	(	PUNCT
gujaf-278	251	8	0.029	0.029	NUM
gujaf-278	251	9	)	)	PUNCT
gujaf-278	251	10	*	*	PUNCT
gujaf-278	252	1	*	*	PUNCT
gujaf-278	252	2	ceofx	ceofx	NOUN
gujaf-278	252	3	-0.070	-0.070	PUNCT
gujaf-278	252	4	(	(	PUNCT
gujaf-278	252	5	0.120	0.120	NUM
gujaf-278	252	6	)	)	PUNCT
gujaf-278	252	7	ceote	ceote	VERB
gujaf-278	252	8	0.039	0.039	NUM
gujaf-278	252	9	(	(	PUNCT
gujaf-278	252	10	0.037	0.037	NUM
gujaf-278	252	11	)	)	PUNCT
gujaf-278	252	12	*	*	PUNCT
gujaf-278	252	13	*	*	PUNCT
gujaf-278	252	14	control	control	NOUN
gujaf-278	252	15	variables	variable	NOUN
gujaf-278	252	16	fsz	fsz	NOUN
gujaf-278	252	17	0.001	0.001	NUM
gujaf-278	252	18	(	(	PUNCT
gujaf-278	252	19	0.000	0.000	NUM
gujaf-278	252	20	)	)	PUNCT
gujaf-278	252	21	*	*	PUNCT
gujaf-278	253	1	*	*	PUNCT
gujaf-278	253	2	*	*	PUNCT
gujaf-278	253	3	fag	fag	NOUN
gujaf-278	253	4	0.019	0.019	NUM
gujaf-278	253	5	(	(	PUNCT
gujaf-278	253	6	0.245	0.245	NUM
gujaf-278	253	7	)	)	PUNCT
gujaf-278	253	8	prf	prf	NOUN
gujaf-278	253	9	0.204	0.204	NUM
gujaf-278	253	10	(	(	PUNCT
gujaf-278	253	11	0.380	0.380	NUM
gujaf-278	253	12	)	)	PUNCT
gujaf-278	253	13	r	r	NOUN
gujaf-278	253	14	-	-	PUNCT
gujaf-278	253	15	square	square	NOUN
gujaf-278	253	16	0.124	0.124	NUM
gujaf-278	253	17	f	f	X
gujaf-278	253	18	-	-	PUNCT
gujaf-278	253	19	stat	stat	PROPN
gujaf-278	253	20	5.97	5.97	NUM
gujaf-278	253	21	(	(	PUNCT
gujaf-278	253	22	0.000	0.000	NUM
gujaf-278	253	23	)	)	PUNCT
gujaf-278	253	24	source	source	NOUN
gujaf-278	253	25	:	:	PUNCT
gujaf-278	253	26	stata	stata	NOUN
gujaf-278	253	27	output	output	NOUN
gujaf-278	253	28	,	,	PUNCT
gujaf-278	253	29	2023	2023	NUM
gujaf-278	253	30	note	note	NOUN
gujaf-278	253	31	:	:	PUNCT
gujaf-278	253	32	da*-1	da*-1	VERB
gujaf-278	253	33	discretionary	discretionary	ADJ
gujaf-278	253	34	accruals	accrual	NOUN
gujaf-278	253	35	1	1	NUM
gujaf-278	253	36	%	%	NOUN
gujaf-278	253	37	level	level	NOUN
gujaf-278	253	38	of	of	ADP
gujaf-278	253	39	significance	significance	NOUN
gujaf-278	253	40	*	*	PUNCT
gujaf-278	254	1	*	*	PUNCT
gujaf-278	254	2	*	*	PUNCT
gujaf-278	254	3	5	5	NUM
gujaf-278	254	4	%	%	NOUN
gujaf-278	254	5	level	level	NOUN
gujaf-278	254	6	of	of	ADP
gujaf-278	254	7	significance	significance	NOUN
gujaf-278	254	8	*	*	PUNCT
gujaf-278	254	9	*	*	SYM
gujaf-278	254	10	10	10	NUM
gujaf-278	254	11	%	%	NOUN
gujaf-278	254	12	level	level	NOUN
gujaf-278	254	13	of	of	ADP
gujaf-278	254	14	significance	significance	NOUN
gujaf-278	254	15	*	*	PUNCT
gujaf-278	254	16	the	the	DET
gujaf-278	254	17	outcome	outcome	NOUN
gujaf-278	254	18	of	of	ADP
gujaf-278	254	19	the	the	DET
gujaf-278	254	20	ols	ols	PROPN
gujaf-278	254	21	model	model	NOUN
gujaf-278	254	22	chosen	choose	VERB
gujaf-278	254	23	for	for	ADP
gujaf-278	254	24	the	the	DET
gujaf-278	254	25	research	research	NOUN
gujaf-278	254	26	based	base	VERB
gujaf-278	254	27	on	on	ADP
gujaf-278	254	28	the	the	DET
gujaf-278	254	29	hausman	hausman	PROPN
gujaf-278	254	30	specification	specification	NOUN
gujaf-278	254	31	test	test	NOUN
gujaf-278	254	32	is	be	AUX
gujaf-278	254	33	shown	show	VERB
gujaf-278	254	34	in	in	ADP
gujaf-278	254	35	table	table	NOUN
gujaf-278	254	36	6	6	NUM
gujaf-278	254	37	above	above	ADV
gujaf-278	254	38	.	.	PUNCT
gujaf-278	255	1	according	accord	VERB
gujaf-278	255	2	to	to	ADP
gujaf-278	255	3	the	the	DET
gujaf-278	255	4	regression	regression	NOUN
gujaf-278	255	5	analysis	analysis	NOUN
gujaf-278	255	6	,	,	PUNCT
gujaf-278	255	7	gusau	gusau	ADJ
gujaf-278	255	8	journal	journal	NOUN
gujaf-278	255	9	of	of	ADP
gujaf-278	255	10	accounting	accounting	NOUN
gujaf-278	255	11	and	and	CCONJ
gujaf-278	255	12	finance	finance	NOUN
gujaf-278	255	13	,	,	PUNCT
gujaf-278	255	14	vol	vol	NOUN
gujaf-278	255	15	.	.	PROPN
gujaf-278	255	16	5	5	NUM
gujaf-278	255	17	,	,	PUNCT
gujaf-278	255	18	issue	issue	NOUN
gujaf-278	255	19	1	1	NUM
gujaf-278	255	20	,	,	PUNCT
gujaf-278	255	21	april	april	PROPN
gujaf-278	255	22	,	,	PUNCT
gujaf-278	255	23	2024	2024	NUM
gujaf-278	255	24	80	80	NUM
gujaf-278	255	25	the	the	DET
gujaf-278	255	26	variables	variable	NOUN
gujaf-278	255	27	might	might	AUX
gujaf-278	255	28	explain	explain	VERB
gujaf-278	255	29	variations	variation	NOUN
gujaf-278	255	30	in	in	ADP
gujaf-278	255	31	the	the	DET
gujaf-278	255	32	financial	financial	ADJ
gujaf-278	255	33	reporting	reporting	NOUN
gujaf-278	255	34	quality	quality	NOUN
gujaf-278	255	35	of	of	ADP
gujaf-278	255	36	nigerian	nigerian	ADJ
gujaf-278	255	37	listed	list	VERB
gujaf-278	255	38	consumer	consumer	NOUN
gujaf-278	255	39	products	product	NOUN
gujaf-278	255	40	companies	company	NOUN
gujaf-278	255	41	by	by	ADP
gujaf-278	255	42	12.4	12.4	NUM
gujaf-278	255	43	%	%	NOUN
gujaf-278	255	44	.	.	PUNCT
gujaf-278	256	1	the	the	DET
gujaf-278	256	2	low	low	ADJ
gujaf-278	256	3	r	r	NOUN
gujaf-278	256	4	square	square	NOUN
gujaf-278	256	5	matches	match	VERB
gujaf-278	256	6	the	the	DET
gujaf-278	256	7	findings	finding	NOUN
gujaf-278	256	8	of	of	ADP
gujaf-278	256	9	two	two	NUM
gujaf-278	256	10	nigerian	nigerian	ADJ
gujaf-278	256	11	investigations	investigation	NOUN
gujaf-278	256	12	,	,	PUNCT
gujaf-278	256	13	yahaya	yahaya	NOUN
gujaf-278	256	14	(	(	PUNCT
gujaf-278	256	15	2020	2020	NUM
gujaf-278	256	16	):	):	PUNCT
gujaf-278	256	17	16.3	16.3	NUM
gujaf-278	256	18	%	%	NOUN
gujaf-278	256	19	and	and	CCONJ
gujaf-278	256	20	ashafoke	ashafoke	VERB
gujaf-278	256	21	et	et	PROPN
gujaf-278	256	22	al	al	PROPN
gujaf-278	256	23	.	.	PROPN
gujaf-278	257	1	(	(	PUNCT
gujaf-278	257	2	2021	2021	NUM
gujaf-278	257	3	):	):	PUNCT
gujaf-278	257	4	18.4	18.4	NUM
gujaf-278	257	5	%	%	NOUN
gujaf-278	257	6	.	.	PUNCT
gujaf-278	258	1	a	a	DET
gujaf-278	258	2	value	value	NOUN
gujaf-278	258	3	of	of	ADP
gujaf-278	258	4	5.97	5.97	NUM
gujaf-278	258	5	and	and	CCONJ
gujaf-278	258	6	a	a	DET
gujaf-278	258	7	p	p	NOUN
gujaf-278	258	8	-	-	PUNCT
gujaf-278	258	9	value	value	NOUN
gujaf-278	258	10	of	of	ADP
gujaf-278	258	11	0.000	0.000	NUM
gujaf-278	258	12	are	be	AUX
gujaf-278	258	13	revealed	reveal	VERB
gujaf-278	258	14	by	by	ADP
gujaf-278	258	15	the	the	DET
gujaf-278	258	16	fstatistics	fstatistic	NOUN
gujaf-278	258	17	chi	chi	PROPN
gujaf-278	258	18	square	square	PROPN
gujaf-278	258	19	,	,	PUNCT
gujaf-278	258	20	indicating	indicate	VERB
gujaf-278	258	21	significance	significance	NOUN
gujaf-278	258	22	at	at	ADP
gujaf-278	258	23	the	the	DET
gujaf-278	258	24	less	less	ADJ
gujaf-278	258	25	than	than	ADP
gujaf-278	258	26	5	5	NUM
gujaf-278	258	27	%	%	NOUN
gujaf-278	258	28	level	level	NOUN
gujaf-278	258	29	.	.	PUNCT
gujaf-278	259	1	this	this	PRON
gujaf-278	259	2	indicates	indicate	VERB
gujaf-278	259	3	that	that	SCONJ
gujaf-278	259	4	the	the	DET
gujaf-278	259	5	model	model	NOUN
gujaf-278	259	6	fits	fit	VERB
gujaf-278	259	7	and	and	CCONJ
gujaf-278	259	8	is	be	AUX
gujaf-278	259	9	sufficient	sufficient	ADJ
gujaf-278	259	10	.	.	PUNCT
gujaf-278	260	1	additionally	additionally	ADV
gujaf-278	260	2	,	,	PUNCT
gujaf-278	260	3	it	it	PRON
gujaf-278	260	4	demonstrates	demonstrate	VERB
gujaf-278	260	5	that	that	SCONJ
gujaf-278	260	6	the	the	DET
gujaf-278	260	7	factors	factor	NOUN
gujaf-278	260	8	taken	take	VERB
gujaf-278	260	9	together	together	ADV
gujaf-278	260	10	have	have	VERB
gujaf-278	260	11	a	a	DET
gujaf-278	260	12	noteworthy	noteworthy	ADJ
gujaf-278	260	13	impact	impact	NOUN
gujaf-278	260	14	on	on	ADP
gujaf-278	260	15	the	the	DET
gujaf-278	260	16	financial	financial	ADJ
gujaf-278	260	17	reporting	reporting	NOUN
gujaf-278	260	18	quality	quality	NOUN
gujaf-278	260	19	(	(	PUNCT
gujaf-278	260	20	frq	frq	PROPN
gujaf-278	260	21	)	)	PUNCT
gujaf-278	260	22	of	of	ADP
gujaf-278	260	23	nigeria	nigeria	PROPN
gujaf-278	260	24	's	's	PART
gujaf-278	260	25	listed	list	VERB
gujaf-278	260	26	consumer	consumer	NOUN
gujaf-278	260	27	products	product	NOUN
gujaf-278	260	28	companies	company	NOUN
gujaf-278	260	29	.	.	PUNCT
gujaf-278	261	1	ceo	ceo	NOUN
gujaf-278	261	2	gender	gender	NOUN
gujaf-278	261	3	and	and	CCONJ
gujaf-278	261	4	financial	financial	ADJ
gujaf-278	261	5	reporting	reporting	NOUN
gujaf-278	261	6	quality	quality	NOUN
gujaf-278	261	7	the	the	DET
gujaf-278	261	8	result	result	NOUN
gujaf-278	261	9	from	from	ADP
gujaf-278	261	10	table	table	NOUN
gujaf-278	261	11	6	6	NUM
gujaf-278	261	12	showed	show	VERB
gujaf-278	261	13	that	that	SCONJ
gujaf-278	261	14	ceo	ceo	NOUN
gujaf-278	261	15	gender	gender	NOUN
gujaf-278	261	16	(	(	PUNCT
gujaf-278	261	17	ceog	ceog	NOUN
gujaf-278	261	18	)	)	PUNCT
gujaf-278	261	19	has	have	VERB
gujaf-278	261	20	a	a	DET
gujaf-278	261	21	coefficient	coefficient	NOUN
gujaf-278	261	22	of	of	ADP
gujaf-278	261	23	0.128	0.128	NUM
gujaf-278	261	24	and	and	CCONJ
gujaf-278	261	25	a	a	DET
gujaf-278	261	26	p	p	NOUN
gujaf-278	261	27	-	-	PUNCT
gujaf-278	261	28	value	value	NOUN
gujaf-278	261	29	of	of	ADP
gujaf-278	261	30	0.029	0.029	NUM
gujaf-278	261	31	which	which	PRON
gujaf-278	261	32	is	be	AUX
gujaf-278	261	33	significant	significant	ADJ
gujaf-278	261	34	at	at	ADP
gujaf-278	261	35	5	5	NUM
gujaf-278	261	36	%	%	NOUN
gujaf-278	261	37	level	level	NOUN
gujaf-278	261	38	of	of	ADP
gujaf-278	261	39	significance	significance	NOUN
gujaf-278	261	40	.	.	PUNCT
gujaf-278	262	1	this	this	PRON
gujaf-278	262	2	showed	show	VERB
gujaf-278	262	3	that	that	SCONJ
gujaf-278	262	4	ceo	ceo	NOUN
gujaf-278	262	5	gender	gender	NOUN
gujaf-278	262	6	has	have	VERB
gujaf-278	262	7	negative	negative	ADJ
gujaf-278	262	8	and	and	CCONJ
gujaf-278	262	9	significant	significant	ADJ
gujaf-278	262	10	effect	effect	NOUN
gujaf-278	262	11	on	on	ADP
gujaf-278	262	12	financial	financial	ADJ
gujaf-278	262	13	reporting	reporting	NOUN
gujaf-278	262	14	quality	quality	NOUN
gujaf-278	262	15	of	of	ADP
gujaf-278	262	16	listed	list	VERB
gujaf-278	262	17	consumer	consumer	NOUN
gujaf-278	262	18	firms	firm	NOUN
gujaf-278	262	19	in	in	ADP
gujaf-278	262	20	nigeria	nigeria	PROPN
gujaf-278	262	21	.	.	PUNCT
gujaf-278	263	1	this	this	PRON
gujaf-278	263	2	implied	imply	VERB
gujaf-278	263	3	that	that	DET
gujaf-278	263	4	presence	presence	NOUN
gujaf-278	263	5	of	of	ADP
gujaf-278	263	6	female	female	ADJ
gujaf-278	263	7	ceo	ceo	NOUN
gujaf-278	263	8	will	will	AUX
gujaf-278	263	9	improve	improve	VERB
gujaf-278	263	10	the	the	DET
gujaf-278	263	11	frq	frq	NOUN
gujaf-278	263	12	by	by	ADP
gujaf-278	263	13	0.128	0.128	NUM
gujaf-278	263	14	.	.	PUNCT
gujaf-278	264	1	this	this	PRON
gujaf-278	264	2	further	far	ADV
gujaf-278	264	3	suggested	suggest	VERB
gujaf-278	264	4	that	that	PRON
gujaf-278	264	5	presence	presence	NOUN
gujaf-278	264	6	of	of	ADP
gujaf-278	264	7	female	female	ADJ
gujaf-278	264	8	ceo	ceo	NOUN
gujaf-278	264	9	reduce	reduce	VERB
gujaf-278	264	10	opportunistic	opportunistic	ADJ
gujaf-278	264	11	behavior	behavior	NOUN
gujaf-278	264	12	and	and	CCONJ
gujaf-278	264	13	enhances	enhance	VERB
gujaf-278	264	14	quality	quality	NOUN
gujaf-278	264	15	of	of	ADP
gujaf-278	264	16	frq	frq	PROPN
gujaf-278	264	17	in	in	ADP
gujaf-278	264	18	the	the	DET
gujaf-278	264	19	sample	sample	NOUN
gujaf-278	264	20	firms	firm	NOUN
gujaf-278	264	21	.	.	PUNCT
gujaf-278	265	1	this	this	DET
gujaf-278	265	2	finding	finding	NOUN
gujaf-278	265	3	proved	prove	VERB
gujaf-278	265	4	that	that	SCONJ
gujaf-278	265	5	that	that	SCONJ
gujaf-278	265	6	women	woman	NOUN
gujaf-278	265	7	often	often	ADV
gujaf-278	265	8	exhibit	exhibit	VERB
gujaf-278	265	9	more	more	ADJ
gujaf-278	265	10	risk	risk	NOUN
gujaf-278	265	11	-	-	PUNCT
gujaf-278	265	12	averse	averse	ADJ
gujaf-278	265	13	behavior	behavior	NOUN
gujaf-278	265	14	and	and	CCONJ
gujaf-278	265	15	may	may	AUX
gujaf-278	265	16	prioritize	prioritize	VERB
gujaf-278	265	17	long	long	ADJ
gujaf-278	265	18	-	-	PUNCT
gujaf-278	265	19	term	term	NOUN
gujaf-278	265	20	sustainability	sustainability	NOUN
gujaf-278	265	21	over	over	ADP
gujaf-278	265	22	short	short	ADJ
gujaf-278	265	23	-	-	PUNCT
gujaf-278	265	24	term	term	NOUN
gujaf-278	265	25	gains	gain	NOUN
gujaf-278	265	26	which	which	PRON
gujaf-278	265	27	can	can	AUX
gujaf-278	265	28	lead	lead	VERB
gujaf-278	265	29	to	to	ADP
gujaf-278	265	30	more	more	ADV
gujaf-278	265	31	conservative	conservative	ADJ
gujaf-278	265	32	and	and	CCONJ
gujaf-278	265	33	ethical	ethical	ADJ
gujaf-278	265	34	financial	financial	ADJ
gujaf-278	265	35	reporting	reporting	NOUN
gujaf-278	265	36	practices	practice	NOUN
gujaf-278	265	37	.	.	PUNCT
gujaf-278	266	1	the	the	DET
gujaf-278	266	2	finding	finding	NOUN
gujaf-278	266	3	aligned	align	VERB
gujaf-278	266	4	with	with	ADP
gujaf-278	266	5	upper	upper	ADJ
gujaf-278	266	6	echelon	echelon	NOUN
gujaf-278	266	7	theory	theory	NOUN
gujaf-278	266	8	of	of	ADP
gujaf-278	266	9	a	a	DET
gujaf-278	266	10	positive	positive	ADJ
gujaf-278	266	11	relationship	relationship	NOUN
gujaf-278	266	12	and	and	CCONJ
gujaf-278	266	13	prior	prior	ADJ
gujaf-278	266	14	studies	study	NOUN
gujaf-278	266	15	by	by	ADP
gujaf-278	266	16	al	al	PROPN
gujaf-278	266	17	-	-	PUNCT
gujaf-278	266	18	shaer	shaer	PROPN
gujaf-278	266	19	and	and	CCONJ
gujaf-278	266	20	zaman	zaman	NOUN
gujaf-278	266	21	(	(	PUNCT
gujaf-278	266	22	2016	2016	NUM
gujaf-278	266	23	)	)	PUNCT
gujaf-278	266	24	,	,	PUNCT
gujaf-278	266	25	alqatamin	alqatamin	NOUN
gujaf-278	266	26	,	,	PUNCT
gujaf-278	266	27	et	et	PROPN
gujaf-278	266	28	al	al	PROPN
gujaf-278	266	29	.	.	PROPN
gujaf-278	267	1	(	(	PUNCT
gujaf-278	267	2	2017	2017	NUM
gujaf-278	267	3	)	)	PUNCT
gujaf-278	267	4	belot	belot	NOUN
gujaf-278	267	5	and	and	CCONJ
gujaf-278	267	6	serve	serve	VERB
gujaf-278	267	7	,	,	PUNCT
gujaf-278	267	8	(	(	PUNCT
gujaf-278	267	9	2018	2018	NUM
gujaf-278	267	10	)	)	PUNCT
gujaf-278	267	11	.	.	PUNCT
gujaf-278	268	1	soares	soar	VERB
gujaf-278	268	2	et	et	PROPN
gujaf-278	268	3	al	al	PROPN
gujaf-278	268	4	.	.	PROPN
gujaf-278	269	1	(	(	PUNCT
gujaf-278	269	2	2018	2018	NUM
gujaf-278	269	3	)	)	PUNCT
gujaf-278	269	4	proved	prove	VERB
gujaf-278	269	5	that	that	SCONJ
gujaf-278	269	6	women	woman	NOUN
gujaf-278	269	7	-	-	PUNCT
gujaf-278	269	8	managed	manage	VERB
gujaf-278	269	9	businesses	business	NOUN
gujaf-278	269	10	appear	appear	VERB
gujaf-278	269	11	to	to	PART
gujaf-278	269	12	outperform	outperform	VERB
gujaf-278	269	13	their	their	PRON
gujaf-278	269	14	male	male	ADJ
gujaf-278	269	15	counterparts	counterpart	NOUN
gujaf-278	269	16	in	in	ADP
gujaf-278	269	17	terms	term	NOUN
gujaf-278	269	18	of	of	ADP
gujaf-278	269	19	quality	quality	NOUN
gujaf-278	269	20	of	of	ADP
gujaf-278	269	21	reporting	report	VERB
gujaf-278	269	22	earnings	earning	NOUN
gujaf-278	269	23	.	.	PUNCT
gujaf-278	270	1	on	on	ADP
gujaf-278	270	2	the	the	DET
gujaf-278	270	3	contrary	contrary	NOUN
gujaf-278	270	4	,	,	PUNCT
gujaf-278	270	5	ashafoke	ashafoke	PROPN
gujaf-278	270	6	et	et	PROPN
gujaf-278	270	7	al	al	PROPN
gujaf-278	270	8	.	.	PROPN
gujaf-278	271	1	(	(	PUNCT
gujaf-278	271	2	2021	2021	NUM
gujaf-278	271	3	)	)	PUNCT
gujaf-278	271	4	;	;	PUNCT
gujaf-278	272	1	mohammad	mohammad	PROPN
gujaf-278	272	2	et	et	PROPN
gujaf-278	272	3	al	al	PROPN
gujaf-278	272	4	.	.	PROPN
gujaf-278	272	5	(	(	PUNCT
gujaf-278	272	6	2020	2020	NUM
gujaf-278	272	7	)	)	PUNCT
gujaf-278	272	8	and	and	CCONJ
gujaf-278	272	9	al	al	PROPN
gujaf-278	272	10	-	-	PUNCT
gujaf-278	272	11	othman	othman	PROPN
gujaf-278	272	12	&	&	CCONJ
gujaf-278	272	13	al	al	PROPN
gujaf-278	272	14	-	-	PROPN
gujaf-278	272	15	zhoubi	zhoubi	PROPN
gujaf-278	272	16	(	(	PUNCT
gujaf-278	272	17	2019	2019	NUM
gujaf-278	272	18	)	)	PUNCT
gujaf-278	272	19	discovered	discover	VERB
gujaf-278	272	20	that	that	SCONJ
gujaf-278	272	21	there	there	PRON
gujaf-278	272	22	is	be	VERB
gujaf-278	272	23	no	no	DET
gujaf-278	272	24	link	link	NOUN
gujaf-278	272	25	between	between	ADP
gujaf-278	272	26	the	the	DET
gujaf-278	272	27	gender	gender	NOUN
gujaf-278	272	28	of	of	ADP
gujaf-278	272	29	the	the	DET
gujaf-278	272	30	ceo	ceo	NOUN
gujaf-278	272	31	and	and	CCONJ
gujaf-278	272	32	earnings	earning	NOUN
gujaf-278	272	33	management	management	NOUN
gujaf-278	272	34	.	.	PUNCT
gujaf-278	273	1	ceo	ceo	NOUN
gujaf-278	273	2	financial	financial	ADJ
gujaf-278	273	3	expertise	expertise	NOUN
gujaf-278	273	4	and	and	CCONJ
gujaf-278	273	5	investment	investment	NOUN
gujaf-278	273	6	efficiency	efficiency	NOUN
gujaf-278	273	7	table	table	NOUN
gujaf-278	273	8	6	6	NUM
gujaf-278	273	9	revealed	reveal	VERB
gujaf-278	273	10	that	that	SCONJ
gujaf-278	273	11	ceo	ceo	NOUN
gujaf-278	273	12	financial	financial	ADJ
gujaf-278	273	13	expertise	expertise	NOUN
gujaf-278	273	14	has	have	VERB
gujaf-278	273	15	negative	negative	ADJ
gujaf-278	273	16	and	and	CCONJ
gujaf-278	273	17	insignificant	insignificant	ADJ
gujaf-278	273	18	effect	effect	NOUN
gujaf-278	273	19	on	on	ADP
gujaf-278	273	20	frq	frq	PROPN
gujaf-278	273	21	of	of	ADP
gujaf-278	273	22	listed	list	VERB
gujaf-278	273	23	consumer	consumer	NOUN
gujaf-278	273	24	goods	good	NOUN
gujaf-278	273	25	firms	firm	NOUN
gujaf-278	273	26	’	'	PUNCT
gujaf-278	273	27	n	n	ADV
gujaf-278	273	28	in	in	ADP
gujaf-278	273	29	nigeria	nigeria	PROPN
gujaf-278	273	30	.	.	PUNCT
gujaf-278	274	1	this	this	PRON
gujaf-278	274	2	is	be	AUX
gujaf-278	274	3	evidence	evidence	NOUN
gujaf-278	274	4	by	by	ADP
gujaf-278	274	5	a	a	DET
gujaf-278	274	6	coefficient	coefficient	NOUN
gujaf-278	274	7	of	of	ADP
gujaf-278	274	8	-0.070	-0.070	NUM
gujaf-278	274	9	and	and	CCONJ
gujaf-278	274	10	p	p	NOUN
gujaf-278	274	11	-	-	PUNCT
gujaf-278	274	12	value	value	NOUN
gujaf-278	274	13	of	of	ADP
gujaf-278	274	14	0.120	0.120	NUM
gujaf-278	274	15	which	which	PRON
gujaf-278	274	16	is	be	AUX
gujaf-278	274	17	insignificant	insignificant	ADJ
gujaf-278	274	18	at	at	ADP
gujaf-278	274	19	5	5	NUM
gujaf-278	274	20	%	%	NOUN
gujaf-278	274	21	level	level	NOUN
gujaf-278	274	22	of	of	ADP
gujaf-278	274	23	significance	significance	NOUN
gujaf-278	274	24	.	.	PUNCT
gujaf-278	275	1	this	this	PRON
gujaf-278	275	2	implied	imply	VERB
gujaf-278	275	3	that	that	SCONJ
gujaf-278	275	4	when	when	SCONJ
gujaf-278	275	5	firms	firm	NOUN
gujaf-278	275	6	appoint	appoint	VERB
gujaf-278	275	7	financial	financial	ADJ
gujaf-278	275	8	expertise	expertise	NOUN
gujaf-278	275	9	as	as	ADP
gujaf-278	275	10	ceo	ceo	NOUN
gujaf-278	275	11	,	,	PUNCT
gujaf-278	275	12	this	this	PRON
gujaf-278	275	13	does	do	AUX
gujaf-278	275	14	not	not	PART
gujaf-278	275	15	have	have	VERB
gujaf-278	275	16	any	any	DET
gujaf-278	275	17	effect	effect	NOUN
gujaf-278	275	18	on	on	ADP
gujaf-278	275	19	frq	frq	PROPN
gujaf-278	275	20	of	of	ADP
gujaf-278	275	21	consumer	consumer	NOUN
gujaf-278	275	22	firms	firm	NOUN
gujaf-278	275	23	in	in	ADP
gujaf-278	275	24	nigeria	nigeria	PROPN
gujaf-278	275	25	,	,	PUNCT
gujaf-278	275	26	invariably	invariably	ADV
gujaf-278	275	27	,	,	PUNCT
gujaf-278	275	28	financial	financial	ADJ
gujaf-278	275	29	expertise	expertise	NOUN
gujaf-278	275	30	of	of	ADP
gujaf-278	275	31	the	the	DET
gujaf-278	275	32	ceo	ceo	NOUN
gujaf-278	275	33	will	will	AUX
gujaf-278	275	34	not	not	PART
gujaf-278	275	35	influence	influence	VERB
gujaf-278	275	36	on	on	ADP
gujaf-278	275	37	frq	frq	PROPN
gujaf-278	275	38	.	.	PUNCT
gujaf-278	276	1	although	although	SCONJ
gujaf-278	276	2	,	,	PUNCT
gujaf-278	276	3	ceos	ceos	NOUN
gujaf-278	276	4	with	with	ADP
gujaf-278	276	5	financial	financial	ADJ
gujaf-278	276	6	expertise	expertise	NOUN
gujaf-278	276	7	may	may	AUX
gujaf-278	276	8	have	have	VERB
gujaf-278	276	9	a	a	DET
gujaf-278	276	10	deeper	deep	ADJ
gujaf-278	276	11	understanding	understanding	NOUN
gujaf-278	276	12	of	of	ADP
gujaf-278	276	13	how	how	SCONJ
gujaf-278	276	14	financial	financial	ADJ
gujaf-278	276	15	reporting	reporting	NOUN
gujaf-278	276	16	decisions	decision	NOUN
gujaf-278	276	17	can	can	AUX
gujaf-278	276	18	impact	impact	VERB
gujaf-278	276	19	their	their	PRON
gujaf-278	276	20	personal	personal	ADJ
gujaf-278	276	21	financial	financial	ADJ
gujaf-278	276	22	incentives	incentive	NOUN
gujaf-278	276	23	which	which	PRON
gujaf-278	276	24	may	may	AUX
gujaf-278	276	25	create	create	VERB
gujaf-278	276	26	conflicts	conflict	NOUN
gujaf-278	276	27	of	of	ADP
gujaf-278	276	28	interest	interest	NOUN
gujaf-278	276	29	,	,	PUNCT
gujaf-278	276	30	potentially	potentially	ADV
gujaf-278	276	31	leading	lead	VERB
gujaf-278	276	32	to	to	ADP
gujaf-278	276	33	reporting	reporting	NOUN
gujaf-278	276	34	practices	practice	NOUN
gujaf-278	276	35	.	.	PUNCT
gujaf-278	277	1	according	accord	VERB
gujaf-278	277	2	to	to	ADP
gujaf-278	277	3	the	the	DET
gujaf-278	277	4	finding	finding	NOUN
gujaf-278	277	5	,	,	PUNCT
gujaf-278	277	6	the	the	DET
gujaf-278	277	7	effect	effect	NOUN
gujaf-278	277	8	is	be	AUX
gujaf-278	277	9	minimal	minimal	ADJ
gujaf-278	277	10	and	and	CCONJ
gujaf-278	277	11	not	not	PART
gujaf-278	277	12	substantial	substantial	ADJ
gujaf-278	277	13	.	.	PUNCT
gujaf-278	278	1	this	this	PRON
gujaf-278	278	2	is	be	AUX
gujaf-278	278	3	in	in	ADP
gujaf-278	278	4	line	line	NOUN
gujaf-278	278	5	with	with	ADP
gujaf-278	278	6	prior	prior	ADJ
gujaf-278	278	7	finding	find	VERB
gujaf-278	278	8	gusau	gusau	ADJ
gujaf-278	278	9	journal	journal	NOUN
gujaf-278	278	10	of	of	ADP
gujaf-278	278	11	accounting	accounting	NOUN
gujaf-278	278	12	and	and	CCONJ
gujaf-278	278	13	finance	finance	NOUN
gujaf-278	278	14	,	,	PUNCT
gujaf-278	278	15	vol	vol	NOUN
gujaf-278	278	16	.	.	PROPN
gujaf-278	278	17	5	5	NUM
gujaf-278	278	18	,	,	PUNCT
gujaf-278	278	19	issue	issue	NOUN
gujaf-278	278	20	1	1	NUM
gujaf-278	278	21	,	,	PUNCT
gujaf-278	278	22	april	april	PROPN
gujaf-278	278	23	,	,	PUNCT
gujaf-278	278	24	2024	2024	NUM
gujaf-278	278	25	81	81	NUM
gujaf-278	278	26	of	of	ADP
gujaf-278	278	27	jiang	jiang	PROPN
gujaf-278	278	28	,	,	PUNCT
gujaf-278	278	29	et	et	PROPN
gujaf-278	278	30	al	al	PROPN
gujaf-278	278	31	.	.	PROPN
gujaf-278	278	32	,	,	PUNCT
gujaf-278	278	33	(	(	PUNCT
gujaf-278	278	34	2013	2013	NUM
gujaf-278	278	35	)	)	PUNCT
gujaf-278	278	36	.	.	PUNCT
gujaf-278	279	1	this	this	DET
gujaf-278	279	2	finding	finding	NOUN
gujaf-278	279	3	is	be	AUX
gujaf-278	279	4	not	not	PART
gujaf-278	279	5	in	in	ADP
gujaf-278	279	6	conformity	conformity	NOUN
gujaf-278	279	7	with	with	ADP
gujaf-278	279	8	the	the	DET
gujaf-278	279	9	finding	finding	NOUN
gujaf-278	279	10	of	of	ADP
gujaf-278	279	11	gounopoulos	gounopoulo	NOUN
gujaf-278	279	12	and	and	CCONJ
gujaf-278	279	13	pham	pham	PROPN
gujaf-278	279	14	,	,	PUNCT
gujaf-278	279	15	(	(	PUNCT
gujaf-278	279	16	2018	2018	NUM
gujaf-278	279	17	)	)	PUNCT
gujaf-278	279	18	who	who	PRON
gujaf-278	279	19	reported	report	VERB
gujaf-278	279	20	that	that	SCONJ
gujaf-278	279	21	ceos	ceos	NOUN
gujaf-278	279	22	with	with	ADP
gujaf-278	279	23	financial	financial	ADJ
gujaf-278	279	24	expertise	expertise	NOUN
gujaf-278	279	25	are	be	AUX
gujaf-278	279	26	less	less	ADV
gujaf-278	279	27	likely	likely	ADJ
gujaf-278	279	28	to	to	PART
gujaf-278	279	29	manage	manage	VERB
gujaf-278	279	30	earnings	earning	NOUN
gujaf-278	279	31	either	either	CCONJ
gujaf-278	279	32	through	through	ADP
gujaf-278	279	33	accruals	accrual	NOUN
gujaf-278	279	34	and	and	CCONJ
gujaf-278	279	35	real	real	ADJ
gujaf-278	279	36	earnings	earning	NOUN
gujaf-278	279	37	.	.	PUNCT
gujaf-278	280	1	ceo	ceo	NOUN
gujaf-278	280	2	tenure	tenure	NOUN
gujaf-278	280	3	and	and	CCONJ
gujaf-278	280	4	financial	financial	ADJ
gujaf-278	280	5	reporting	reporting	NOUN
gujaf-278	280	6	quality	quality	NOUN
gujaf-278	280	7	table	table	NOUN
gujaf-278	280	8	6	6	NUM
gujaf-278	280	9	shows	show	VERB
gujaf-278	280	10	that	that	SCONJ
gujaf-278	280	11	ceo	ceo	NOUN
gujaf-278	280	12	tenure	tenure	NOUN
gujaf-278	280	13	(	(	PUNCT
gujaf-278	280	14	ceoten	ceoten	PROPN
gujaf-278	280	15	)	)	PUNCT
gujaf-278	280	16	has	have	VERB
gujaf-278	280	17	a	a	DET
gujaf-278	280	18	coefficient	coefficient	NOUN
gujaf-278	280	19	of	of	ADP
gujaf-278	280	20	0.039	0.039	NUM
gujaf-278	280	21	and	and	CCONJ
gujaf-278	280	22	a	a	DET
gujaf-278	280	23	p	p	NOUN
gujaf-278	280	24	-	-	PUNCT
gujaf-278	280	25	value	value	NOUN
gujaf-278	280	26	of	of	ADP
gujaf-278	280	27	0.029	0.029	NUM
gujaf-278	280	28	which	which	PRON
gujaf-278	280	29	is	be	AUX
gujaf-278	280	30	not	not	PART
gujaf-278	280	31	significant	significant	ADJ
gujaf-278	280	32	at	at	ADP
gujaf-278	280	33	less	less	ADJ
gujaf-278	280	34	than	than	ADP
gujaf-278	280	35	5	5	NUM
gujaf-278	280	36	%	%	NOUN
gujaf-278	280	37	level	level	NOUN
gujaf-278	280	38	of	of	ADP
gujaf-278	280	39	significance	significance	NOUN
gujaf-278	280	40	.	.	PUNCT
gujaf-278	281	1	it	it	PRON
gujaf-278	281	2	suggests	suggest	VERB
gujaf-278	281	3	that	that	SCONJ
gujaf-278	281	4	any	any	DET
gujaf-278	281	5	increase	increase	NOUN
gujaf-278	281	6	in	in	ADP
gujaf-278	281	7	the	the	DET
gujaf-278	281	8	tenure	tenure	NOUN
gujaf-278	281	9	of	of	ADP
gujaf-278	281	10	the	the	DET
gujaf-278	281	11	chief	chief	ADJ
gujaf-278	281	12	executive	executive	ADJ
gujaf-278	281	13	officer	officer	NOUN
gujaf-278	281	14	will	will	AUX
gujaf-278	281	15	improve	improve	VERB
gujaf-278	281	16	frq	frq	VERB
gujaf-278	281	17	by	by	ADP
gujaf-278	281	18	0.039	0.039	NUM
gujaf-278	281	19	.	.	PUNCT
gujaf-278	282	1	this	this	DET
gujaf-278	282	2	finding	finding	NOUN
gujaf-278	282	3	proved	prove	VERB
gujaf-278	282	4	that	that	SCONJ
gujaf-278	282	5	ceo	ceo	NOUN
gujaf-278	282	6	ten	ten	NUM
gujaf-278	282	7	positively	positively	ADV
gujaf-278	282	8	influence	influence	NOUN
gujaf-278	282	9	frq	frq	VERB
gujaf-278	282	10	of	of	ADP
gujaf-278	282	11	listed	list	VERB
gujaf-278	282	12	consumer	consumer	NOUN
gujaf-278	282	13	goods	good	NOUN
gujaf-278	282	14	companies	company	NOUN
gujaf-278	282	15	in	in	ADP
gujaf-278	282	16	nigeria	nigeria	PROPN
gujaf-278	282	17	.	.	PUNCT
gujaf-278	283	1	these	these	DET
gujaf-278	283	2	findings	finding	NOUN
gujaf-278	283	3	are	be	AUX
gujaf-278	283	4	consistent	consistent	ADJ
gujaf-278	283	5	with	with	ADP
gujaf-278	283	6	those	those	PRON
gujaf-278	283	7	of	of	ADP
gujaf-278	283	8	ashafoke	ashafoke	PROPN
gujaf-278	283	9	et	et	PROPN
gujaf-278	283	10	al	al	PROPN
gujaf-278	283	11	.	.	PROPN
gujaf-278	284	1	(	(	PUNCT
gujaf-278	284	2	2021	2021	NUM
gujaf-278	284	3	)	)	PUNCT
gujaf-278	284	4	,	,	PUNCT
gujaf-278	284	5	bouaziz	bouaziz	PROPN
gujaf-278	284	6	et	et	PROPN
gujaf-278	284	7	al	al	PROPN
gujaf-278	284	8	.	.	PROPN
gujaf-278	285	1	(	(	PUNCT
gujaf-278	285	2	2020	2020	NUM
gujaf-278	285	3	)	)	PUNCT
gujaf-278	285	4	,	,	PUNCT
gujaf-278	285	5	ali	ali	PROPN
gujaf-278	285	6	&	&	CCONJ
gujaf-278	285	7	zhang	zhang	PROPN
gujaf-278	285	8	(	(	PUNCT
gujaf-278	285	9	2015	2015	NUM
gujaf-278	285	10	)	)	PUNCT
gujaf-278	285	11	,	,	PUNCT
gujaf-278	285	12	and	and	CCONJ
gujaf-278	285	13	others	other	NOUN
gujaf-278	285	14	who	who	PRON
gujaf-278	285	15	have	have	AUX
gujaf-278	285	16	also	also	ADV
gujaf-278	285	17	found	find	VERB
gujaf-278	285	18	that	that	SCONJ
gujaf-278	285	19	ceos	ceo	NOUN
gujaf-278	285	20	manipulate	manipulate	VERB
gujaf-278	285	21	accounting	accounting	NOUN
gujaf-278	285	22	results	result	NOUN
gujaf-278	285	23	from	from	ADP
gujaf-278	285	24	the	the	DET
gujaf-278	285	25	start	start	NOUN
gujaf-278	285	26	of	of	ADP
gujaf-278	285	27	their	their	PRON
gujaf-278	285	28	mandate	mandate	NOUN
gujaf-278	285	29	until	until	ADP
gujaf-278	285	30	the	the	DET
gujaf-278	285	31	end	end	NOUN
gujaf-278	285	32	of	of	ADP
gujaf-278	285	33	it	it	PRON
gujaf-278	285	34	.	.	PUNCT
gujaf-278	286	1	a	a	DET
gujaf-278	286	2	long	long	ADV
gujaf-278	286	3	-	-	PUNCT
gujaf-278	286	4	serving	serve	VERB
gujaf-278	286	5	ceo	ceo	NOUN
gujaf-278	286	6	is	be	AUX
gujaf-278	286	7	more	more	ADV
gujaf-278	286	8	committed	committed	ADJ
gujaf-278	286	9	to	to	ADP
gujaf-278	286	10	enhancing	enhance	VERB
gujaf-278	286	11	the	the	DET
gujaf-278	286	12	company	company	NOUN
gujaf-278	286	13	's	's	PART
gujaf-278	286	14	circumstances	circumstance	NOUN
gujaf-278	286	15	and	and	CCONJ
gujaf-278	286	16	fostering	foster	VERB
gujaf-278	286	17	the	the	DET
gujaf-278	286	18	expansion	expansion	NOUN
gujaf-278	286	19	and	and	CCONJ
gujaf-278	286	20	development	development	NOUN
gujaf-278	286	21	of	of	ADP
gujaf-278	286	22	the	the	DET
gujaf-278	286	23	enterprise	enterprise	NOUN
gujaf-278	286	24	than	than	ADP
gujaf-278	286	25	a	a	DET
gujaf-278	286	26	younger	young	ADJ
gujaf-278	286	27	which	which	PRON
gujaf-278	286	28	can	can	AUX
gujaf-278	286	29	lead	lead	VERB
gujaf-278	286	30	to	to	ADP
gujaf-278	286	31	more	more	ADV
gujaf-278	286	32	accurate	accurate	ADJ
gujaf-278	286	33	and	and	CCONJ
gujaf-278	286	34	transparent	transparent	ADJ
gujaf-278	286	35	financial	financial	ADJ
gujaf-278	286	36	reporting	reporting	NOUN
gujaf-278	286	37	.	.	PUNCT
gujaf-278	287	1	also	also	ADV
gujaf-278	287	2	,	,	PUNCT
gujaf-278	287	3	this	this	PRON
gujaf-278	287	4	could	could	AUX
gujaf-278	287	5	result	result	VERB
gujaf-278	287	6	from	from	ADP
gujaf-278	287	7	the	the	DET
gujaf-278	287	8	fact	fact	NOUN
gujaf-278	287	9	that	that	SCONJ
gujaf-278	287	10	ceos	ceos	NOUN
gujaf-278	287	11	with	with	ADP
gujaf-278	287	12	longer	long	ADJ
gujaf-278	287	13	tenures	tenure	NOUN
gujaf-278	287	14	are	be	AUX
gujaf-278	287	15	often	often	ADV
gujaf-278	287	16	well	well	ADV
gujaf-278	287	17	-	-	PUNCT
gujaf-278	287	18	known	know	VERB
gujaf-278	287	19	in	in	ADP
gujaf-278	287	20	the	the	DET
gujaf-278	287	21	industry	industry	NOUN
gujaf-278	287	22	and	and	CCONJ
gujaf-278	287	23	among	among	ADP
gujaf-278	287	24	investors	investor	NOUN
gujaf-278	287	25	.	.	PUNCT
gujaf-278	288	1	their	their	PRON
gujaf-278	288	2	reputations	reputation	NOUN
gujaf-278	288	3	are	be	AUX
gujaf-278	288	4	at	at	ADP
gujaf-278	288	5	stake	stake	NOUN
gujaf-278	288	6	with	with	ADP
gujaf-278	288	7	each	each	DET
gujaf-278	288	8	financial	financial	ADJ
gujaf-278	288	9	report	report	NOUN
gujaf-278	288	10	,	,	PUNCT
gujaf-278	288	11	which	which	PRON
gujaf-278	288	12	can	can	AUX
gujaf-278	288	13	incentivize	incentivize	VERB
gujaf-278	288	14	them	they	PRON
gujaf-278	288	15	to	to	PART
gujaf-278	288	16	maintain	maintain	VERB
gujaf-278	288	17	high	high	ADJ
gujaf-278	288	18	reporting	reporting	NOUN
gujaf-278	288	19	quality	quality	NOUN
gujaf-278	288	20	to	to	PART
gujaf-278	288	21	protect	protect	VERB
gujaf-278	288	22	their	their	PRON
gujaf-278	288	23	personal	personal	ADJ
gujaf-278	288	24	and	and	CCONJ
gujaf-278	288	25	professional	professional	ADJ
gujaf-278	288	26	credibility	credibility	NOUN
gujaf-278	288	27	.	.	PUNCT
gujaf-278	289	1	this	this	DET
gujaf-278	289	2	finding	finding	NOUN
gujaf-278	289	3	is	be	AUX
gujaf-278	289	4	in	in	ADP
gujaf-278	289	5	conformity	conformity	NOUN
gujaf-278	289	6	with	with	ADP
gujaf-278	289	7	upper	upper	ADJ
gujaf-278	289	8	echelon	echelon	NOUN
gujaf-278	289	9	theory	theory	NOUN
gujaf-278	289	10	which	which	PRON
gujaf-278	289	11	predicted	predict	VERB
gujaf-278	289	12	a	a	DET
gujaf-278	289	13	positive	positive	ADJ
gujaf-278	289	14	relationship	relationship	NOUN
gujaf-278	289	15	for	for	ADP
gujaf-278	289	16	longer	long	ADJ
gujaf-278	289	17	tenure	tenure	NOUN
gujaf-278	289	18	ceo	ceo	PROPN
gujaf-278	289	19	and	and	CCONJ
gujaf-278	289	20	financial	financial	ADJ
gujaf-278	289	21	reporting	reporting	NOUN
gujaf-278	289	22	quality	quality	NOUN
gujaf-278	289	23	.	.	PUNCT
gujaf-278	290	1	the	the	DET
gujaf-278	290	2	finding	finding	NOUN
gujaf-278	290	3	is	be	AUX
gujaf-278	290	4	contrary	contrary	ADJ
gujaf-278	290	5	to	to	ADP
gujaf-278	290	6	mohammad	mohammad	PROPN
gujaf-278	290	7	et	et	PROPN
gujaf-278	290	8	al	al	PROPN
gujaf-278	290	9	.	.	PROPN
gujaf-278	291	1	(	(	PUNCT
gujaf-278	291	2	2020	2020	NUM
gujaf-278	291	3	)	)	PUNCT
gujaf-278	291	4	who	who	PRON
gujaf-278	291	5	found	find	VERB
gujaf-278	291	6	that	that	PRON
gujaf-278	291	7	ceo	ceo	NOUN
gujaf-278	291	8	tenure	tenure	NOUN
gujaf-278	291	9	does	do	AUX
gujaf-278	291	10	not	not	PART
gujaf-278	291	11	affect	affect	VERB
gujaf-278	291	12	frq	frq	PROPN
gujaf-278	291	13	.	.	PUNCT
gujaf-278	292	1	the	the	DET
gujaf-278	292	2	findings	finding	NOUN
gujaf-278	292	3	provide	provide	VERB
gujaf-278	292	4	valuable	valuable	ADJ
gujaf-278	292	5	insight	insight	NOUN
gujaf-278	292	6	to	to	ADP
gujaf-278	292	7	policymakers	policymaker	NOUN
gujaf-278	292	8	,	,	PUNCT
gujaf-278	292	9	regulators	regulator	NOUN
gujaf-278	292	10	and	and	CCONJ
gujaf-278	292	11	investors	investor	NOUN
gujaf-278	292	12	by	by	ADP
gujaf-278	292	13	suggesting	suggest	VERB
gujaf-278	292	14	that	that	SCONJ
gujaf-278	292	15	the	the	DET
gujaf-278	292	16	impact	impact	NOUN
gujaf-278	292	17	of	of	ADP
gujaf-278	292	18	ceo	ceo	NOUN
gujaf-278	292	19	characteristics	characteristic	NOUN
gujaf-278	292	20	on	on	ADP
gujaf-278	292	21	frq	frq	PROPN
gujaf-278	292	22	of	of	ADP
gujaf-278	292	23	listed	list	VERB
gujaf-278	292	24	consumer	consumer	NOUN
gujaf-278	292	25	goods	good	NOUN
gujaf-278	292	26	firms	firm	NOUN
gujaf-278	292	27	in	in	ADP
gujaf-278	292	28	nigeria	nigeria	PROPN
gujaf-278	292	29	is	be	AUX
gujaf-278	292	30	weak	weak	ADJ
gujaf-278	292	31	(	(	PUNCT
gujaf-278	292	32	r	r	NOUN
gujaf-278	292	33	square	square	NOUN
gujaf-278	292	34	is	be	AUX
gujaf-278	292	35	12.5	12.5	NUM
gujaf-278	292	36	%	%	NOUN
gujaf-278	292	37	)	)	PUNCT
gujaf-278	292	38	.	.	PUNCT
gujaf-278	293	1	the	the	DET
gujaf-278	293	2	results	result	NOUN
gujaf-278	293	3	indicate	indicate	VERB
gujaf-278	293	4	that	that	SCONJ
gujaf-278	293	5	there	there	PRON
gujaf-278	293	6	is	be	VERB
gujaf-278	293	7	a	a	DET
gujaf-278	293	8	need	need	NOUN
gujaf-278	293	9	for	for	SCONJ
gujaf-278	293	10	boards	board	NOUN
gujaf-278	293	11	of	of	ADP
gujaf-278	293	12	directors	director	NOUN
gujaf-278	293	13	,	,	PUNCT
gujaf-278	293	14	investors	investor	NOUN
gujaf-278	293	15	,	,	PUNCT
gujaf-278	293	16	and	and	CCONJ
gujaf-278	293	17	regulatory	regulatory	ADJ
gujaf-278	293	18	agencies	agency	NOUN
gujaf-278	293	19	to	to	PART
gujaf-278	293	20	enhance	enhance	VERB
gujaf-278	293	21	financial	financial	ADJ
gujaf-278	293	22	reporting	reporting	NOUN
gujaf-278	293	23	quality	quality	NOUN
gujaf-278	293	24	(	(	PUNCT
gujaf-278	293	25	frq	frq	PROPN
gujaf-278	293	26	)	)	PUNCT
gujaf-278	293	27	in	in	ADP
gujaf-278	293	28	response	response	NOUN
gujaf-278	293	29	to	to	ADP
gujaf-278	293	30	ceo	ceo	NOUN
gujaf-278	293	31	tenure	tenure	NOUN
gujaf-278	293	32	and	and	CCONJ
gujaf-278	293	33	gender	gender	NOUN
gujaf-278	293	34	attributes	attribute	NOUN
gujaf-278	293	35	.	.	PUNCT
gujaf-278	294	1	this	this	PRON
gujaf-278	294	2	provides	provide	VERB
gujaf-278	294	3	need	need	NOUN
gujaf-278	294	4	for	for	SCONJ
gujaf-278	294	5	firms	firm	NOUN
gujaf-278	294	6	in	in	ADP
gujaf-278	294	7	the	the	DET
gujaf-278	294	8	consumer	consumer	NOUN
gujaf-278	294	9	goods	good	NOUN
gujaf-278	294	10	industrial	industrial	ADJ
gujaf-278	294	11	in	in	ADP
gujaf-278	294	12	nigeria	nigeria	PROPN
gujaf-278	294	13	to	to	PART
gujaf-278	294	14	strengthen	strengthen	VERB
gujaf-278	294	15	their	their	PRON
gujaf-278	294	16	corporate	corporate	ADJ
gujaf-278	294	17	governance	governance	NOUN
gujaf-278	294	18	practices	practice	NOUN
gujaf-278	294	19	,	,	PUNCT
gujaf-278	294	20	by	by	ADP
gujaf-278	294	21	ensuring	ensure	VERB
gujaf-278	294	22	that	that	SCONJ
gujaf-278	294	23	characteristic	characteristic	NOUN
gujaf-278	294	24	of	of	ADP
gujaf-278	294	25	the	the	DET
gujaf-278	294	26	ceo	ceo	NOUN
gujaf-278	294	27	who	who	PRON
gujaf-278	294	28	is	be	AUX
gujaf-278	294	29	also	also	ADV
gujaf-278	294	30	an	an	DET
gujaf-278	294	31	executive	executive	ADJ
gujaf-278	294	32	director	director	NOUN
gujaf-278	294	33	on	on	ADP
gujaf-278	294	34	the	the	DET
gujaf-278	294	35	board	board	NOUN
gujaf-278	294	36	is	be	AUX
gujaf-278	294	37	evaluated	evaluate	VERB
gujaf-278	294	38	well	well	ADV
gujaf-278	294	39	to	to	PART
gujaf-278	294	40	encourage	encourage	VERB
gujaf-278	294	41	diversity	diversity	NOUN
gujaf-278	294	42	and	and	CCONJ
gujaf-278	294	43	ethical	ethical	ADJ
gujaf-278	294	44	reporting	reporting	NOUN
gujaf-278	294	45	standard	standard	NOUN
gujaf-278	294	46	.	.	PUNCT
gujaf-278	295	1	5	5	X
gujaf-278	295	2	.	.	X
gujaf-278	295	3	conclusion	conclusion	NOUN
gujaf-278	295	4	and	and	CCONJ
gujaf-278	295	5	recommendations	recommendation	NOUN
gujaf-278	295	6	this	this	DET
gujaf-278	295	7	study	study	NOUN
gujaf-278	295	8	examines	examine	VERB
gujaf-278	295	9	the	the	DET
gujaf-278	295	10	effect	effect	NOUN
gujaf-278	295	11	of	of	ADP
gujaf-278	295	12	ceo	ceo	NOUN
gujaf-278	295	13	characteristics	characteristic	NOUN
gujaf-278	295	14	and	and	CCONJ
gujaf-278	295	15	financial	financial	ADJ
gujaf-278	295	16	reporting	reporting	NOUN
gujaf-278	295	17	quality	quality	NOUN
gujaf-278	295	18	of	of	ADP
gujaf-278	295	19	listed	list	VERB
gujaf-278	295	20	consumer	consumer	NOUN
gujaf-278	295	21	goods	good	NOUN
gujaf-278	295	22	firms	firm	NOUN
gujaf-278	295	23	in	in	ADP
gujaf-278	295	24	nigeria	nigeria	PROPN
gujaf-278	295	25	for	for	ADP
gujaf-278	295	26	the	the	DET
gujaf-278	295	27	period	period	NOUN
gujaf-278	295	28	2013	2013	NUM
gujaf-278	295	29	to	to	ADP
gujaf-278	295	30	2022	2022	NUM
gujaf-278	295	31	.	.	PUNCT
gujaf-278	296	1	ceo	ceo	NOUN
gujaf-278	296	2	characteristics	characteristic	NOUN
gujaf-278	296	3	such	such	ADJ
gujaf-278	296	4	as	as	ADP
gujaf-278	296	5	tenure	tenure	NOUN
gujaf-278	296	6	,	,	PUNCT
gujaf-278	296	7	financial	financial	ADJ
gujaf-278	296	8	expertise	expertise	NOUN
gujaf-278	296	9	,	,	PUNCT
gujaf-278	296	10	and	and	CCONJ
gujaf-278	296	11	gender	gender	NOUN
gujaf-278	296	12	were	be	AUX
gujaf-278	296	13	utilized	utilize	VERB
gujaf-278	296	14	to	to	PART
gujaf-278	296	15	examine	examine	VERB
gujaf-278	296	16	the	the	DET
gujaf-278	296	17	effects	effect	NOUN
gujaf-278	296	18	on	on	ADP
gujaf-278	296	19	financial	financial	ADJ
gujaf-278	296	20	reporting	reporting	NOUN
gujaf-278	296	21	quality	quality	NOUN
gujaf-278	296	22	.	.	PUNCT
gujaf-278	297	1	the	the	DET
gujaf-278	297	2	results	result	NOUN
gujaf-278	297	3	revealed	reveal	VERB
gujaf-278	297	4	that	that	SCONJ
gujaf-278	297	5	ceo	ceo	NOUN
gujaf-278	297	6	gusau	gusau	ADJ
gujaf-278	297	7	journal	journal	NOUN
gujaf-278	297	8	of	of	ADP
gujaf-278	297	9	accounting	accounting	NOUN
gujaf-278	297	10	and	and	CCONJ
gujaf-278	297	11	finance	finance	NOUN
gujaf-278	297	12	,	,	PUNCT
gujaf-278	297	13	vol	vol	NOUN
gujaf-278	297	14	.	.	PROPN
gujaf-278	297	15	5	5	NUM
gujaf-278	297	16	,	,	PUNCT
gujaf-278	297	17	issue	issue	NOUN
gujaf-278	297	18	1	1	NUM
gujaf-278	297	19	,	,	PUNCT
gujaf-278	297	20	april	april	PROPN
gujaf-278	297	21	,	,	PUNCT
gujaf-278	297	22	2024	2024	NUM
gujaf-278	297	23	82	82	NUM
gujaf-278	297	24	gender	gender	NOUN
gujaf-278	297	25	and	and	CCONJ
gujaf-278	297	26	tenure	tenure	NOUN
gujaf-278	297	27	have	have	VERB
gujaf-278	297	28	positive	positive	ADJ
gujaf-278	297	29	and	and	CCONJ
gujaf-278	297	30	significant	significant	ADJ
gujaf-278	297	31	effect	effect	NOUN
gujaf-278	297	32	on	on	ADP
gujaf-278	297	33	financial	financial	ADJ
gujaf-278	297	34	reporting	reporting	NOUN
gujaf-278	297	35	quality	quality	NOUN
gujaf-278	297	36	of	of	ADP
gujaf-278	297	37	listed	list	VERB
gujaf-278	297	38	consumer	consumer	NOUN
gujaf-278	297	39	goods	good	NOUN
gujaf-278	297	40	firms	firm	NOUN
gujaf-278	297	41	in	in	ADP
gujaf-278	297	42	nigeria	nigeria	PROPN
gujaf-278	297	43	,	,	PUNCT
gujaf-278	297	44	ceo	ceo	NOUN
gujaf-278	297	45	financial	financial	ADJ
gujaf-278	297	46	expertise	expertise	NOUN
gujaf-278	297	47	has	have	VERB
gujaf-278	297	48	negative	negative	ADJ
gujaf-278	297	49	and	and	CCONJ
gujaf-278	297	50	insignificant	insignificant	ADJ
gujaf-278	297	51	effect	effect	NOUN
gujaf-278	297	52	on	on	ADP
gujaf-278	297	53	financial	financial	ADJ
gujaf-278	297	54	reporting	reporting	NOUN
gujaf-278	297	55	quality	quality	NOUN
gujaf-278	297	56	of	of	ADP
gujaf-278	297	57	listed	list	VERB
gujaf-278	297	58	consumer	consumer	NOUN
gujaf-278	297	59	goods	good	NOUN
gujaf-278	297	60	firms	firm	NOUN
gujaf-278	297	61	in	in	ADP
gujaf-278	297	62	nigeria	nigeria	PROPN
gujaf-278	297	63	.	.	PUNCT
gujaf-278	298	1	the	the	DET
gujaf-278	298	2	study	study	NOUN
gujaf-278	298	3	concluded	conclude	VERB
gujaf-278	298	4	that	that	SCONJ
gujaf-278	298	5	firms	firm	NOUN
gujaf-278	298	6	with	with	ADP
gujaf-278	298	7	female	female	ADJ
gujaf-278	298	8	ceos	ceo	NOUN
gujaf-278	298	9	and	and	CCONJ
gujaf-278	298	10	longer	long	ADV
gujaf-278	298	11	tenured	tenure	VERB
gujaf-278	298	12	ceos	ceo	NOUN
gujaf-278	298	13	engage	engage	VERB
gujaf-278	298	14	less	less	ADV
gujaf-278	298	15	in	in	ADP
gujaf-278	298	16	earnings	earning	NOUN
gujaf-278	298	17	manipulation	manipulation	NOUN
gujaf-278	298	18	and	and	CCONJ
gujaf-278	298	19	have	have	VERB
gujaf-278	298	20	better	well	ADJ
gujaf-278	298	21	financial	financial	ADJ
gujaf-278	298	22	reporting	reporting	NOUN
gujaf-278	298	23	quality	quality	NOUN
gujaf-278	298	24	while	while	SCONJ
gujaf-278	298	25	firm	firm	ADJ
gujaf-278	298	26	with	with	ADP
gujaf-278	298	27	ceo	ceo	NOUN
gujaf-278	298	28	with	with	ADP
gujaf-278	298	29	financial	financial	ADJ
gujaf-278	298	30	expertise	expertise	NOUN
gujaf-278	298	31	does	do	AUX
gujaf-278	298	32	not	not	PART
gujaf-278	298	33	influence	influence	VERB
gujaf-278	298	34	financial	financial	ADJ
gujaf-278	298	35	reporting	reporting	NOUN
gujaf-278	298	36	quality	quality	NOUN
gujaf-278	298	37	.	.	PUNCT
gujaf-278	299	1	the	the	DET
gujaf-278	299	2	study	study	NOUN
gujaf-278	299	3	recommends	recommend	VERB
gujaf-278	299	4	that	that	SCONJ
gujaf-278	299	5	board	board	NOUN
gujaf-278	299	6	of	of	ADP
gujaf-278	299	7	directors	director	NOUN
gujaf-278	299	8	of	of	ADP
gujaf-278	299	9	the	the	DET
gujaf-278	299	10	consumer	consumer	NOUN
gujaf-278	299	11	goods	good	NOUN
gujaf-278	299	12	firms	firm	NOUN
gujaf-278	299	13	in	in	ADP
gujaf-278	299	14	nigeria	nigeria	PROPN
gujaf-278	299	15	should	should	AUX
gujaf-278	299	16	encourage	encourage	VERB
gujaf-278	299	17	gender	gender	NOUN
gujaf-278	299	18	diversity	diversity	NOUN
gujaf-278	299	19	at	at	ADP
gujaf-278	299	20	the	the	DET
gujaf-278	299	21	executive	executive	ADJ
gujaf-278	299	22	level	level	NOUN
gujaf-278	299	23	through	through	ADP
gujaf-278	299	24	policies	policy	NOUN
gujaf-278	299	25	and	and	CCONJ
gujaf-278	299	26	initiatives	initiative	NOUN
gujaf-278	299	27	that	that	PRON
gujaf-278	299	28	promote	promote	VERB
gujaf-278	299	29	equal	equal	ADJ
gujaf-278	299	30	opportunities	opportunity	NOUN
gujaf-278	299	31	for	for	ADP
gujaf-278	299	32	women	woman	NOUN
gujaf-278	299	33	.	.	PUNCT
gujaf-278	300	1	greater	great	ADJ
gujaf-278	300	2	gender	gender	NOUN
gujaf-278	300	3	diversity	diversity	NOUN
gujaf-278	300	4	in	in	ADP
gujaf-278	300	5	leadership	leadership	NOUN
gujaf-278	300	6	can	can	AUX
gujaf-278	300	7	contribute	contribute	VERB
gujaf-278	300	8	to	to	ADP
gujaf-278	300	9	improved	improve	VERB
gujaf-278	300	10	financial	financial	ADJ
gujaf-278	300	11	reporting	reporting	NOUN
gujaf-278	300	12	quality	quality	NOUN
gujaf-278	300	13	.	.	PUNCT
gujaf-278	301	1	further	far	ADV
gujaf-278	301	2	,	,	PUNCT
gujaf-278	301	3	female	female	ADJ
gujaf-278	301	4	ceos	ceo	NOUN
gujaf-278	301	5	,	,	PUNCT
gujaf-278	301	6	as	as	ADV
gujaf-278	301	7	well	well	ADV
gujaf-278	301	8	as	as	ADP
gujaf-278	301	9	male	male	ADJ
gujaf-278	301	10	ceos	ceo	NOUN
gujaf-278	301	11	,	,	PUNCT
gujaf-278	301	12	in	in	ADP
gujaf-278	301	13	the	the	DET
gujaf-278	301	14	consumer	consumer	NOUN
gujaf-278	301	15	goods	good	NOUN
gujaf-278	301	16	firms	firm	NOUN
gujaf-278	301	17	in	in	ADP
gujaf-278	301	18	nigeria	nigeria	PROPN
gujaf-278	301	19	should	should	AUX
gujaf-278	301	20	prioritize	prioritize	VERB
gujaf-278	301	21	ethical	ethical	ADJ
gujaf-278	301	22	and	and	CCONJ
gujaf-278	301	23	transparent	transparent	ADJ
gujaf-278	301	24	financial	financial	ADJ
gujaf-278	301	25	reporting	reporting	NOUN
gujaf-278	301	26	practices	practice	NOUN
gujaf-278	301	27	and	and	CCONJ
gujaf-278	301	28	foster	foster	VERB
gujaf-278	301	29	a	a	DET
gujaf-278	301	30	culture	culture	NOUN
gujaf-278	301	31	of	of	ADP
gujaf-278	301	32	integrity	integrity	NOUN
gujaf-278	301	33	within	within	ADP
gujaf-278	301	34	the	the	DET
gujaf-278	301	35	company	company	NOUN
gujaf-278	301	36	.	.	PUNCT
gujaf-278	302	1	finally	finally	ADV
gujaf-278	302	2	,	,	PUNCT
gujaf-278	302	3	potential	potential	ADJ
gujaf-278	302	4	and	and	CCONJ
gujaf-278	302	5	current	current	ADJ
gujaf-278	302	6	investors	investor	NOUN
gujaf-278	302	7	in	in	ADP
gujaf-278	302	8	the	the	DET
gujaf-278	302	9	consumer	consumer	NOUN
gujaf-278	302	10	goods	good	NOUN
gujaf-278	302	11	firms	firm	NOUN
gujaf-278	302	12	in	in	ADP
gujaf-278	302	13	nigeria	nigeria	PROPN
gujaf-278	302	14	consider	consider	VERB
gujaf-278	302	15	ceo	ceo	NOUN
gujaf-278	302	16	tenure	tenure	NOUN
gujaf-278	302	17	as	as	ADP
gujaf-278	302	18	a	a	DET
gujaf-278	302	19	positive	positive	ADJ
gujaf-278	302	20	factor	factor	NOUN
gujaf-278	302	21	when	when	SCONJ
gujaf-278	302	22	evaluating	evaluate	VERB
gujaf-278	302	23	investments	investment	NOUN
gujaf-278	302	24	in	in	ADP
gujaf-278	302	25	consumer	consumer	NOUN
gujaf-278	302	26	goods	good	NOUN
gujaf-278	302	27	firms	firm	NOUN
gujaf-278	302	28	as	as	SCONJ
gujaf-278	302	29	longer	long	ADJ
gujaf-278	302	30	tenures	tenure	NOUN
gujaf-278	302	31	may	may	AUX
gujaf-278	302	32	indicate	indicate	VERB
gujaf-278	302	33	stability	stability	NOUN
gujaf-278	302	34	and	and	CCONJ
gujaf-278	302	35	the	the	DET
gujaf-278	302	36	potential	potential	NOUN
gujaf-278	302	37	for	for	ADP
gujaf-278	302	38	strong	strong	ADJ
gujaf-278	302	39	financial	financial	ADJ
gujaf-278	302	40	reporting	reporting	NOUN
gujaf-278	302	41	practices	practice	NOUN
gujaf-278	302	42	.	.	PUNCT
gujaf-278	303	1	the	the	DET
gujaf-278	303	2	study	study	NOUN
gujaf-278	303	3	on	on	ADP
gujaf-278	303	4	ceo	ceo	NOUN
gujaf-278	303	5	characteristics	characteristic	NOUN
gujaf-278	303	6	and	and	CCONJ
gujaf-278	303	7	financial	financial	ADJ
gujaf-278	303	8	reporting	reporting	NOUN
gujaf-278	303	9	quality	quality	NOUN
gujaf-278	303	10	is	be	AUX
gujaf-278	303	11	limited	limit	VERB
gujaf-278	303	12	to	to	ADP
gujaf-278	303	13	consumer	consumer	NOUN
gujaf-278	303	14	goods	good	NOUN
gujaf-278	303	15	firms	firm	NOUN
gujaf-278	303	16	in	in	ADP
gujaf-278	303	17	nigeria	nigeria	PROPN
gujaf-278	303	18	and	and	CCONJ
gujaf-278	303	19	measurement	measurement	NOUN
gujaf-278	303	20	of	of	ADP
gujaf-278	303	21	financial	financial	ADJ
gujaf-278	303	22	reporting	reporting	NOUN
gujaf-278	303	23	quality	quality	NOUN
gujaf-278	303	24	was	be	AUX
gujaf-278	303	25	done	do	VERB
gujaf-278	303	26	using	use	VERB
gujaf-278	303	27	dechow	dechow	ADV
gujaf-278	303	28	et	et	PROPN
gujaf-278	303	29	al	al	PROPN
gujaf-278	303	30	.	.	PROPN
gujaf-278	304	1	(	(	PUNCT
gujaf-278	304	2	1995	1995	NUM
gujaf-278	304	3	)	)	PUNCT
gujaf-278	304	4	.	.	PUNCT
gujaf-278	305	1	hence	hence	ADV
gujaf-278	305	2	further	further	ADJ
gujaf-278	305	3	studies	study	NOUN
gujaf-278	305	4	should	should	AUX
gujaf-278	305	5	explore	explore	VERB
gujaf-278	305	6	another	another	DET
gujaf-278	305	7	industries	industry	NOUN
gujaf-278	305	8	or	or	CCONJ
gujaf-278	305	9	sectors	sector	NOUN
gujaf-278	305	10	.	.	PUNCT
gujaf-278	306	1	accrual	accrual	ADJ
gujaf-278	306	2	models	model	NOUN
gujaf-278	306	3	(	(	PUNCT
gujaf-278	306	4	e.g	e.g	PROPN
gujaf-278	306	5	,	,	PUNCT
gujaf-278	306	6	kothari	kothari	PROPN
gujaf-278	306	7	et	et	PROPN
gujaf-278	306	8	al	al	PROPN
gujaf-278	306	9	.	.	PROPN
gujaf-278	306	10	,	,	PUNCT
gujaf-278	306	11	2005	2005	NUM
gujaf-278	306	12	)	)	PUNCT
gujaf-278	306	13	or	or	CCONJ
gujaf-278	306	14	working	work	VERB
gujaf-278	306	15	capital	capital	NOUN
gujaf-278	306	16	model	model	NOUN
gujaf-278	306	17	(	(	PUNCT
gujaf-278	306	18	e.g	e.g	PROPN
gujaf-278	306	19	,	,	PUNCT
gujaf-278	306	20	dechow	dechow	ADJ
gujaf-278	306	21	&	&	CCONJ
gujaf-278	306	22	dichew	dichew	PROPN
gujaf-278	306	23	,	,	PUNCT
gujaf-278	306	24	2002	2002	NUM
gujaf-278	306	25	)	)	PUNCT
gujaf-278	306	26	can	can	AUX
gujaf-278	306	27	create	create	VERB
gujaf-278	306	28	an	an	DET
gujaf-278	306	29	avenue	avenue	NOUN
gujaf-278	306	30	for	for	ADP
gujaf-278	306	31	further	further	ADJ
gujaf-278	306	32	research	research	NOUN
gujaf-278	306	33	.	.	PUNCT
gujaf-278	307	1	an	an	DET
gujaf-278	307	2	area	area	NOUN
gujaf-278	307	3	worthy	worthy	ADJ
gujaf-278	307	4	of	of	ADP
gujaf-278	307	5	further	further	ADJ
gujaf-278	307	6	research	research	NOUN
gujaf-278	307	7	is	be	AUX
gujaf-278	307	8	the	the	DET
gujaf-278	307	9	interaction	interaction	NOUN
gujaf-278	307	10	between	between	ADP
gujaf-278	307	11	ceo	ceo	NOUN
gujaf-278	307	12	characteristics	characteristic	NOUN
gujaf-278	307	13	and	and	CCONJ
gujaf-278	307	14	the	the	DET
gujaf-278	307	15	composition	composition	NOUN
gujaf-278	307	16	of	of	ADP
gujaf-278	307	17	the	the	DET
gujaf-278	307	18	board	board	NOUN
gujaf-278	307	19	of	of	ADP
gujaf-278	307	20	directors	director	NOUN
gujaf-278	307	21	.	.	PUNCT
gujaf-278	308	1	how	how	SCONJ
gujaf-278	308	2	do	do	AUX
gujaf-278	308	3	board	board	NOUN
gujaf-278	308	4	characteristics	characteristic	NOUN
gujaf-278	308	5	,	,	PUNCT
gujaf-278	308	6	such	such	ADJ
gujaf-278	308	7	as	as	ADP
gujaf-278	308	8	diversity	diversity	NOUN
gujaf-278	308	9	and	and	CCONJ
gujaf-278	308	10	independence	independence	NOUN
gujaf-278	308	11	,	,	PUNCT
gujaf-278	308	12	moderate	moderate	ADJ
gujaf-278	308	13	or	or	CCONJ
gujaf-278	308	14	amplify	amplify	VERB
gujaf-278	308	15	the	the	DET
gujaf-278	308	16	effects	effect	NOUN
gujaf-278	308	17	of	of	ADP
gujaf-278	308	18	ceo	ceo	NOUN
gujaf-278	308	19	attributes	attribute	NOUN
gujaf-278	308	20	on	on	ADP
gujaf-278	308	21	reporting	report	VERB
gujaf-278	308	22	quality	quality	NOUN
gujaf-278	308	23	?	?	PUNCT
gujaf-278	309	1	references	reference	NOUN
gujaf-278	309	2	ali	ali	PROPN
gujaf-278	309	3	,	,	PUNCT
gujaf-278	309	4	a.	a.	PROPN
gujaf-278	309	5	&	&	CCONJ
gujaf-278	309	6	zhang	zhang	PROPN
gujaf-278	309	7	,	,	PUNCT
gujaf-278	309	8	w.	w.	PROPN
gujaf-278	309	9	(	(	PUNCT
gujaf-278	309	10	2015	2015	NUM
gujaf-278	309	11	)	)	PUNCT
gujaf-278	309	12	.	.	PUNCT
gujaf-278	310	1	ceo	ceo	NOUN
gujaf-278	310	2	tenure	tenure	NOUN
gujaf-278	310	3	and	and	CCONJ
gujaf-278	310	4	earnings	earning	NOUN
gujaf-278	310	5	management	management	NOUN
gujaf-278	310	6	”	"	PUNCT
gujaf-278	310	7	,	,	PUNCT
gujaf-278	310	8	journal	journal	NOUN
gujaf-278	310	9	of	of	ADP
gujaf-278	310	10	accounting	accounting	NOUN
gujaf-278	310	11	and	and	CCONJ
gujaf-278	310	12	economics	economic	NOUN
gujaf-278	310	13	,	,	PUNCT
gujaf-278	310	14	59(1	59(1	NUM
gujaf-278	310	15	)	)	PUNCT
gujaf-278	310	16	,	,	PUNCT
gujaf-278	310	17	60	60	NUM
gujaf-278	310	18	-	-	SYM
gujaf-278	310	19	79	79	NUM
gujaf-278	310	20	.	.	PUNCT
gujaf-278	311	1	alqatamin	alqatamin	PROPN
gujaf-278	311	2	,	,	PUNCT
gujaf-278	311	3	r.m	r.m	PROPN
gujaf-278	311	4	.	.	PROPN
gujaf-278	311	5	,	,	PUNCT
gujaf-278	311	6	aribi	aribi	PROPN
gujaf-278	311	7	,	,	PUNCT
gujaf-278	311	8	z.a	z.a	PROPN
gujaf-278	311	9	.	.	PROPN
gujaf-278	311	10	&	&	CCONJ
gujaf-278	311	11	arun	arun	PROPN
gujaf-278	311	12	,	,	PUNCT
gujaf-278	311	13	t.	t.	PROPN
gujaf-278	311	14	(	(	PUNCT
gujaf-278	311	15	2017	2017	NUM
gujaf-278	311	16	)	)	PUNCT
gujaf-278	311	17	.	.	PUNCT
gujaf-278	312	1	the	the	DET
gujaf-278	312	2	effect	effect	NOUN
gujaf-278	312	3	of	of	ADP
gujaf-278	312	4	the	the	DET
gujaf-278	312	5	ceo	ceo	NOUN
gujaf-278	312	6	’s	’s	PART
gujaf-278	312	7	characteristics	characteristic	NOUN
gujaf-278	312	8	on	on	ADP
gujaf-278	312	9	em	em	PRON
gujaf-278	312	10	:	:	PUNCT
gujaf-278	312	11	evidence	evidence	NOUN
gujaf-278	312	12	from	from	ADP
gujaf-278	312	13	jordan	jordan	PROPN
gujaf-278	312	14	.	.	PUNCT
gujaf-278	313	1	international	international	ADJ
gujaf-278	313	2	journal	journal	PROPN
gujaf-278	313	3	of	of	ADP
gujaf-278	313	4	accounting	accounting	NOUN
gujaf-278	313	5	and	and	CCONJ
gujaf-278	313	6	information	information	NOUN
gujaf-278	313	7	management	management	NOUN
gujaf-278	313	8	,	,	PUNCT
gujaf-278	313	9	25(3	25(3	NUM
gujaf-278	313	10	)	)	PUNCT
gujaf-278	313	11	,	,	PUNCT
gujaf-278	313	12	356	356	NUM
gujaf-278	313	13	-	-	SYM
gujaf-278	313	14	375	375	NUM
gujaf-278	313	15	.	.	PUNCT
gujaf-278	314	1	al	al	PROPN
gujaf-278	314	2	-	-	PUNCT
gujaf-278	314	3	othman	othman	PROPN
gujaf-278	314	4	,	,	PUNCT
gujaf-278	314	5	l.	l.	PROPN
gujaf-278	314	6	n.	n.	PROPN
gujaf-278	314	7	,	,	PUNCT
gujaf-278	314	8	&	&	CCONJ
gujaf-278	314	9	al	al	PROPN
gujaf-278	314	10	-	-	PUNCT
gujaf-278	314	11	zhoubi	zhoubi	PROPN
gujaf-278	314	12	,	,	PUNCT
gujaf-278	314	13	m.	m.	NOUN
gujaf-278	314	14	n.	n.	NOUN
gujaf-278	314	15	(	(	PUNCT
gujaf-278	314	16	2019	2019	NUM
gujaf-278	314	17	)	)	PUNCT
gujaf-278	314	18	.	.	PUNCT
gujaf-278	315	1	the	the	DET
gujaf-278	315	2	impact	impact	NOUN
gujaf-278	315	3	of	of	ADP
gujaf-278	315	4	the	the	DET
gujaf-278	315	5	board	board	NOUN
gujaf-278	315	6	of	of	ADP
gujaf-278	315	7	directors	director	NOUN
gujaf-278	315	8	’	'	PUNCT
gujaf-278	315	9	characteristics	characteristic	NOUN
gujaf-278	315	10	on	on	ADP
gujaf-278	315	11	earnings	earning	NOUN
gujaf-278	315	12	quality	quality	NOUN
gujaf-278	315	13	of	of	ADP
gujaf-278	315	14	listed	list	VERB
gujaf-278	315	15	industrial	industrial	ADJ
gujaf-278	315	16	companies	company	NOUN
gujaf-278	315	17	gusau	gusau	PRON
gujaf-278	315	18	journal	journal	NOUN
gujaf-278	315	19	of	of	ADP
gujaf-278	315	20	accounting	accounting	NOUN
gujaf-278	315	21	and	and	CCONJ
gujaf-278	315	22	finance	finance	NOUN
gujaf-278	315	23	,	,	PUNCT
gujaf-278	315	24	vol	vol	NOUN
gujaf-278	315	25	.	.	PROPN
gujaf-278	315	26	5	5	NUM
gujaf-278	315	27	,	,	PUNCT
gujaf-278	315	28	issue	issue	NOUN
gujaf-278	315	29	1	1	NUM
gujaf-278	315	30	,	,	PUNCT
gujaf-278	315	31	april	april	PROPN
gujaf-278	315	32	,	,	PUNCT
gujaf-278	315	33	2024	2024	NUM
gujaf-278	315	34	83	83	NUM
gujaf-278	315	35	on	on	ADP
gujaf-278	315	36	the	the	DET
gujaf-278	315	37	amman	amman	PROPN
gujaf-278	315	38	stock	stock	PROPN
gujaf-278	315	39	exchange	exchange	PROPN
gujaf-278	315	40	.	.	PUNCT
gujaf-278	316	1	academy	academy	NOUN
gujaf-278	316	2	of	of	ADP
gujaf-278	316	3	accounting	accounting	PROPN
gujaf-278	316	4	and	and	CCONJ
gujaf-278	316	5	financial	financial	ADJ
gujaf-278	316	6	studies	study	NOUN
gujaf-278	316	7	journal	journal	NOUN
gujaf-278	316	8	,	,	PUNCT
gujaf-278	316	9	23(1	23(1	NUM
gujaf-278	316	10	)	)	PUNCT
gujaf-278	316	11	,	,	PUNCT
gujaf-278	316	12	1	1	NUM
gujaf-278	316	13	-	-	SYM
gujaf-278	316	14	16	16	NUM
gujaf-278	316	15	al	al	PROPN
gujaf-278	316	16	-	-	PUNCT
gujaf-278	316	17	shaer	shaer	PROPN
gujaf-278	316	18	,	,	PUNCT
gujaf-278	316	19	h.	h.	PROPN
gujaf-278	316	20	&	&	CCONJ
gujaf-278	316	21	zaman	zaman	PROPN
gujaf-278	316	22	,	,	PUNCT
gujaf-278	316	23	m.	m.	NOUN
gujaf-278	316	24	,	,	PUNCT
gujaf-278	316	25	(	(	PUNCT
gujaf-278	316	26	2016	2016	NUM
gujaf-278	316	27	)	)	PUNCT
gujaf-278	316	28	.	.	PUNCT
gujaf-278	317	1	board	board	NOUN
gujaf-278	317	2	gender	gender	NOUN
gujaf-278	317	3	diversity	diversity	NOUN
gujaf-278	317	4	and	and	CCONJ
gujaf-278	317	5	sustainability	sustainability	NOUN
gujaf-278	317	6	reporting	reporting	NOUN
gujaf-278	317	7	quality	quality	NOUN
gujaf-278	317	8	.	.	PUNCT
gujaf-278	318	1	journal	journal	PROPN
gujaf-278	318	2	of	of	ADP
gujaf-278	318	3	contemporary	contemporary	PROPN
gujaf-278	318	4	accounting	accounting	NOUN
gujaf-278	318	5	and	and	CCONJ
gujaf-278	318	6	economics	economic	NOUN
gujaf-278	318	7	,	,	PUNCT
gujaf-278	318	8	elsevier	elsevier	NOUN
gujaf-278	318	9	,	,	PUNCT
gujaf-278	318	10	vol	vol	NOUN
gujaf-278	318	11	.	.	PUNCT
gujaf-278	318	12	12(3	12(3	NUM
gujaf-278	318	13	)	)	PUNCT
gujaf-278	318	14	,	,	PUNCT
gujaf-278	318	15	210-222.amara	210-222.amara	NUM
gujaf-278	318	16	,	,	PUNCT
gujaf-278	318	17	i.	i.	PROPN
gujaf-278	318	18	,	,	PUNCT
gujaf-278	318	19	amar	amar	PROPN
gujaf-278	318	20	,	,	PUNCT
gujaf-278	318	21	a.b	a.b	PROPN
gujaf-278	318	22	.	.	PROPN
gujaf-278	318	23	&	&	CCONJ
gujaf-278	318	24	jarboui	jarboui	PROPN
gujaf-278	318	25	,	,	PUNCT
gujaf-278	318	26	a.	a.	PROPN
gujaf-278	318	27	(	(	PUNCT
gujaf-278	318	28	2013	2013	NUM
gujaf-278	318	29	)	)	PUNCT
gujaf-278	318	30	.	.	PUNCT
gujaf-278	319	1	detection	detection	NOUN
gujaf-278	319	2	of	of	ADP
gujaf-278	319	3	fraud	fraud	NOUN
gujaf-278	319	4	in	in	ADP
gujaf-278	319	5	financial	financial	ADJ
gujaf-278	319	6	statements	statement	NOUN
gujaf-278	319	7	:	:	PUNCT
gujaf-278	319	8	french	french	ADJ
gujaf-278	319	9	companies	company	NOUN
gujaf-278	319	10	as	as	ADP
gujaf-278	319	11	a	a	DET
gujaf-278	319	12	case	case	NOUN
gujaf-278	319	13	study	study	NOUN
gujaf-278	319	14	.	.	PUNCT
gujaf-278	320	1	international	international	ADJ
gujaf-278	320	2	journal	journal	PROPN
gujaf-278	320	3	of	of	ADP
gujaf-278	320	4	academic	academic	ADJ
gujaf-278	320	5	research	research	NOUN
gujaf-278	320	6	in	in	ADP
gujaf-278	320	7	accounting	accounting	NOUN
gujaf-278	320	8	,	,	PUNCT
gujaf-278	320	9	finance	finance	NOUN
gujaf-278	320	10	and	and	CCONJ
gujaf-278	320	11	management	management	NOUN
gujaf-278	320	12	sciences	science	NOUN
gujaf-278	320	13	,	,	PUNCT
gujaf-278	320	14	3(3	3(3	NUM
gujaf-278	320	15	)	)	PUNCT
gujaf-278	320	16	,	,	PUNCT
gujaf-278	320	17	40	40	NUM
gujaf-278	320	18	-	-	SYM
gujaf-278	320	19	51	51	NUM
gujaf-278	320	20	.	.	PUNCT
gujaf-278	321	1	arun	arun	PROPN
gujaf-278	321	2	,	,	PUNCT
gujaf-278	321	3	t.g	t.g	PROPN
gujaf-278	321	4	.	.	PROPN
gujaf-278	321	5	,	,	PUNCT
gujaf-278	321	6	almahrog	almahrog	PROPN
gujaf-278	321	7	,	,	PUNCT
gujaf-278	321	8	y.e	y.e	PROPN
gujaf-278	321	9	.	.	PROPN
gujaf-278	321	10	&	&	CCONJ
gujaf-278	321	11	aribi	aribi	PROPN
gujaf-278	321	12	,	,	PUNCT
gujaf-278	321	13	z.a	z.a	PROPN
gujaf-278	321	14	.	.	PUNCT
gujaf-278	321	15	(	(	PUNCT
gujaf-278	321	16	2015	2015	NUM
gujaf-278	321	17	)	)	PUNCT
gujaf-278	321	18	.	.	PUNCT
gujaf-278	322	1	female	female	ADJ
gujaf-278	322	2	directors	director	NOUN
gujaf-278	322	3	and	and	CCONJ
gujaf-278	322	4	earnings	earning	NOUN
gujaf-278	322	5	management	management	NOUN
gujaf-278	322	6	:	:	PUNCT
gujaf-278	322	7	evidence	evidence	NOUN
gujaf-278	322	8	from	from	ADP
gujaf-278	322	9	uk	uk	PROPN
gujaf-278	322	10	companies	company	NOUN
gujaf-278	322	11	.	.	PUNCT
gujaf-278	323	1	international	international	ADJ
gujaf-278	323	2	review	review	NOUN
gujaf-278	323	3	of	of	ADP
gujaf-278	323	4	financial	financial	ADJ
gujaf-278	323	5	analysis	analysis	NOUN
gujaf-278	323	6	,	,	PUNCT
gujaf-278	323	7	39	39	NUM
gujaf-278	323	8	,	,	PUNCT
gujaf-278	323	9	137	137	NUM
gujaf-278	323	10	-	-	SYM
gujaf-278	323	11	146	146	NUM
gujaf-278	323	12	.	.	PUNCT
gujaf-278	324	1	ashafoke	ashafoke	PROPN
gujaf-278	324	2	,	,	PUNCT
gujaf-278	324	3	t.	t.	PROPN
gujaf-278	324	4	,	,	PUNCT
gujaf-278	324	5	dabor	dabor	PROPN
gujaf-278	324	6	,	,	PUNCT
gujaf-278	324	7	e.	e.	PROPN
gujaf-278	324	8	&	&	CCONJ
gujaf-278	324	9	ilaboya	ilaboya	PROPN
gujaf-278	324	10	,	,	PUNCT
gujaf-278	324	11	j.	j.	PROPN
gujaf-278	324	12	(	(	PUNCT
gujaf-278	324	13	2021	2021	NUM
gujaf-278	324	14	)	)	PUNCT
gujaf-278	324	15	.	.	PUNCT
gujaf-278	325	1	do	do	AUX
gujaf-278	325	2	ceo	ceo	NOUN
gujaf-278	325	3	characteristics	characteristic	NOUN
gujaf-278	325	4	affect	affect	VERB
gujaf-278	325	5	financial	financial	ADJ
gujaf-278	325	6	reporting	reporting	NOUN
gujaf-278	325	7	quality	quality	NOUN
gujaf-278	325	8	?	?	PUNCT
gujaf-278	326	1	an	an	DET
gujaf-278	326	2	empirical	empirical	ADJ
gujaf-278	326	3	analysis	analysis	NOUN
gujaf-278	326	4	,	,	PUNCT
gujaf-278	326	5	financial	financial	ADJ
gujaf-278	326	6	economics	economic	NOUN
gujaf-278	326	7	audoe	audoe	NOUN
gujaf-278	326	8	,	,	PUNCT
gujaf-278	326	9	17	17	NUM
gujaf-278	326	10	,	,	PUNCT
gujaf-278	326	11	(	(	PUNCT
gujaf-278	326	12	1	1	NUM
gujaf-278	326	13	)	)	PUNCT
gujaf-278	326	14	,	,	PUNCT
gujaf-278	326	15	156	156	NUM
gujaf-278	326	16	-	-	SYM
gujaf-278	326	17	176	176	NUM
gujaf-278	326	18	.	.	PUNCT
gujaf-278	327	1	axelson	axelson	PROPN
gujaf-278	327	2	,	,	PUNCT
gujaf-278	327	3	u.	u.	PROPN
gujaf-278	327	4	&	&	CCONJ
gujaf-278	327	5	bond	bond	PROPN
gujaf-278	327	6	,	,	PUNCT
gujaf-278	327	7	p.	p.	NOUN
gujaf-278	327	8	(	(	PUNCT
gujaf-278	327	9	2009	2009	NUM
gujaf-278	327	10	)	)	PUNCT
gujaf-278	327	11	.	.	PUNCT
gujaf-278	328	1	investment	investment	NOUN
gujaf-278	328	2	bank	bank	PROPN
gujaf-278	328	3	career	career	NOUN
gujaf-278	328	4	.	.	PUNCT
gujaf-278	329	1	working	work	VERB
gujaf-278	329	2	paper	paper	NOUN
gujaf-278	329	3	.	.	PUNCT
gujaf-278	330	1	stockholm	stockholm	PROPN
gujaf-278	330	2	school	school	PROPN
gujaf-278	330	3	of	of	ADP
gujaf-278	330	4	economics	economic	NOUN
gujaf-278	330	5	,	,	PUNCT
gujaf-278	330	6	university	university	PROPN
gujaf-278	330	7	of	of	ADP
gujaf-278	330	8	pennsylvania	pennsylvania	PROPN
gujaf-278	330	9	baatwah	baatwah	PROPN
gujaf-278	330	10	,	,	PUNCT
gujaf-278	330	11	s.r	s.r	PROPN
gujaf-278	330	12	.	.	PROPN
gujaf-278	330	13	,	,	PUNCT
gujaf-278	330	14	salleh	salleh	PROPN
gujaf-278	330	15	,	,	PUNCT
gujaf-278	330	16	z.	z.	PROPN
gujaf-278	330	17	&	&	CCONJ
gujaf-278	330	18	ahmad	ahmad	PROPN
gujaf-278	330	19	,	,	PUNCT
gujaf-278	330	20	n.	n.	PROPN
gujaf-278	330	21	(	(	PUNCT
gujaf-278	330	22	2015	2015	NUM
gujaf-278	330	23	)	)	PUNCT
gujaf-278	330	24	.	.	PUNCT
gujaf-278	331	1	ceo	ceo	NOUN
gujaf-278	331	2	characteristics	characteristic	NOUN
gujaf-278	331	3	and	and	CCONJ
gujaf-278	331	4	audit	audit	NOUN
gujaf-278	331	5	report	report	NOUN
gujaf-278	331	6	timeliness	timeliness	NOUN
gujaf-278	331	7	:	:	PUNCT
gujaf-278	331	8	do	do	VERB
gujaf-278	331	9	ceo	ceo	NOUN
gujaf-278	331	10	tenure	tenure	NOUN
gujaf-278	331	11	and	and	CCONJ
gujaf-278	331	12	financial	financial	ADJ
gujaf-278	331	13	expertise	expertise	NOUN
gujaf-278	331	14	matter	matter	NOUN
gujaf-278	331	15	?	?	PUNCT
gujaf-278	332	1	managerial	managerial	ADJ
gujaf-278	332	2	auditing	auditing	NOUN
gujaf-278	332	3	journal	journal	NOUN
gujaf-278	332	4	,	,	PUNCT
gujaf-278	332	5	30(8/9	30(8/9	NOUN
gujaf-278	332	6	)	)	PUNCT
gujaf-278	332	7	,	,	PUNCT
gujaf-278	332	8	998	998	NUM
gujaf-278	332	9	-	-	SYM
gujaf-278	332	10	1022	1022	NUM
gujaf-278	332	11	barth	barth	NOUN
gujaf-278	332	12	,	,	PUNCT
gujaf-278	332	13	m.	m.	PROPN
gujaf-278	332	14	e.	e.	PROPN
gujaf-278	332	15	,	,	PUNCT
gujaf-278	332	16	landsman	landsman	PROPN
gujaf-278	332	17	,	,	PUNCT
gujaf-278	332	18	w.	w.	PROPN
gujaf-278	332	19	r.	r.	PROPN
gujaf-278	332	20	,	,	PUNCT
gujaf-278	332	21	&	&	CCONJ
gujaf-278	332	22	lang	lang	PROPN
gujaf-278	332	23	,	,	PUNCT
gujaf-278	332	24	m.	m.	PROPN
gujaf-278	332	25	h.	h.	PROPN
gujaf-278	332	26	(	(	PUNCT
gujaf-278	332	27	2008	2008	NUM
gujaf-278	332	28	)	)	PUNCT
gujaf-278	332	29	.	.	PUNCT
gujaf-278	333	1	international	international	ADJ
gujaf-278	333	2	accounting	accounting	NOUN
gujaf-278	333	3	standards	standard	NOUN
gujaf-278	333	4	and	and	CCONJ
gujaf-278	333	5	accounting	accounting	NOUN
gujaf-278	333	6	quality	quality	NOUN
gujaf-278	333	7	.	.	PUNCT
gujaf-278	334	1	journal	journal	NOUN
gujaf-278	334	2	of	of	ADP
gujaf-278	334	3	accounting	accounting	NOUN
gujaf-278	334	4	research	research	NOUN
gujaf-278	334	5	,	,	PUNCT
gujaf-278	334	6	46(3	46(3	NOUN
gujaf-278	334	7	)	)	PUNCT
gujaf-278	334	8	,	,	PUNCT
gujaf-278	334	9	467	467	NUM
gujaf-278	334	10	-	-	SYM
gujaf-278	334	11	498	498	NUM
gujaf-278	334	12	barua	barua	PROPN
gujaf-278	334	13	,	,	PUNCT
gujaf-278	334	14	a.	a.	NOUN
gujaf-278	334	15	,	,	PUNCT
gujaf-278	334	16	davidson	davidson	PROPN
gujaf-278	334	17	,	,	PUNCT
gujaf-278	334	18	l.f	l.f	PROPN
gujaf-278	334	19	.	.	PROPN
gujaf-278	334	20	,	,	PUNCT
gujaf-278	334	21	rama	rama	PROPN
gujaf-278	334	22	,	,	PUNCT
gujaf-278	334	23	d.v	d.v	PROPN
gujaf-278	334	24	.	.	PROPN
gujaf-278	334	25	&	&	CCONJ
gujaf-278	334	26	thiruvadi	thiruvadi	PROPN
gujaf-278	334	27	,	,	PUNCT
gujaf-278	334	28	s.	s.	PROPN
gujaf-278	334	29	(	(	PUNCT
gujaf-278	334	30	2010	2010	NUM
gujaf-278	334	31	)	)	PUNCT
gujaf-278	334	32	.	.	PUNCT
gujaf-278	335	1	cfo	cfo	ADJ
gujaf-278	335	2	gender	gender	NOUN
gujaf-278	335	3	and	and	CCONJ
gujaf-278	335	4	accruals	accrual	NOUN
gujaf-278	335	5	quality	quality	NOUN
gujaf-278	335	6	”	"	PUNCT
gujaf-278	335	7	,	,	PUNCT
gujaf-278	335	8	accounting	accounting	NOUN
gujaf-278	335	9	horizons	horizon	NOUN
gujaf-278	335	10	,	,	PUNCT
gujaf-278	335	11	24(1	24(1	NUM
gujaf-278	335	12	)	)	PUNCT
gujaf-278	335	13	,	,	PUNCT
gujaf-278	335	14	25	25	NUM
gujaf-278	335	15	-	-	SYM
gujaf-278	335	16	39	39	NUM
gujaf-278	335	17	belot	belot	NOUN
gujaf-278	335	18	,	,	PUNCT
gujaf-278	335	19	f.	f.	PROPN
gujaf-278	335	20	&	&	CCONJ
gujaf-278	335	21	serve	serve	PROPN
gujaf-278	335	22	,	,	PUNCT
gujaf-278	335	23	s.	s.	PROPN
gujaf-278	335	24	(	(	PUNCT
gujaf-278	335	25	2018	2018	NUM
gujaf-278	335	26	)	)	PUNCT
gujaf-278	335	27	.	.	PUNCT
gujaf-278	336	1	earnings	earning	NOUN
gujaf-278	336	2	quality	quality	NOUN
gujaf-278	336	3	in	in	ADP
gujaf-278	336	4	private	private	ADJ
gujaf-278	336	5	smes	sme	NOUN
gujaf-278	336	6	:	:	PUNCT
gujaf-278	336	7	do	do	VERB
gujaf-278	336	8	ceo	ceo	NOUN
gujaf-278	336	9	demographics	demographic	NOUN
gujaf-278	336	10	matter	matter	NOUN
gujaf-278	336	11	?	?	PUNCT
gujaf-278	336	12	”	"	PUNCT
gujaf-278	336	13	,	,	PUNCT
gujaf-278	336	14	journal	journal	NOUN
gujaf-278	336	15	of	of	ADP
gujaf-278	336	16	small	small	ADJ
gujaf-278	336	17	business	business	NOUN
gujaf-278	336	18	management	management	NOUN
gujaf-278	336	19	,	,	PUNCT
gujaf-278	336	20	56	56	NUM
gujaf-278	336	21	,	,	PUNCT
gujaf-278	336	22	323344	323344	NUM
gujaf-278	336	23	.	.	PUNCT
gujaf-278	337	1	bouaziz	bouaziz	PROPN
gujaf-278	337	2	,	,	PUNCT
gujaf-278	337	3	d.	d.	PROPN
gujaf-278	337	4	,	,	PUNCT
gujaf-278	337	5	salhi	salhi	PROPN
gujaf-278	337	6	,	,	PUNCT
gujaf-278	337	7	b.	b.	PROPN
gujaf-278	337	8	&	&	CCONJ
gujaf-278	337	9	jarboui	jarboui	PROPN
gujaf-278	337	10	,	,	PUNCT
gujaf-278	337	11	a.	a.	NOUN
gujaf-278	337	12	(	(	PUNCT
gujaf-278	337	13	2020	2020	NUM
gujaf-278	337	14	)	)	PUNCT
gujaf-278	337	15	.	.	PUNCT
gujaf-278	338	1	ceo	ceo	NOUN
gujaf-278	338	2	characteristics	characteristic	NOUN
gujaf-278	338	3	and	and	CCONJ
gujaf-278	338	4	earnings	earning	NOUN
gujaf-278	338	5	management	management	NOUN
gujaf-278	338	6	:	:	PUNCT
gujaf-278	338	7	empirical	empirical	ADJ
gujaf-278	338	8	evidence	evidence	NOUN
gujaf-278	338	9	from	from	ADP
gujaf-278	338	10	france	france	PROPN
gujaf-278	338	11	.	.	PUNCT
gujaf-278	339	1	journal	journal	PROPN
gujaf-278	339	2	of	of	ADP
gujaf-278	339	3	financial	financial	ADJ
gujaf-278	339	4	reporting	reporting	NOUN
gujaf-278	339	5	and	and	CCONJ
gujaf-278	339	6	accounting	accounting	NOUN
gujaf-278	339	7	,	,	PUNCT
gujaf-278	339	8	18(1	18(1	NUM
gujaf-278	339	9	)	)	PUNCT
gujaf-278	339	10	77	77	NUM
gujaf-278	339	11	-	-	SYM
gujaf-278	339	12	110	110	NUM
gujaf-278	339	13	.	.	PUNCT
gujaf-278	340	1	https://doi.org/10.1108/jfra-012019-0008	https://doi.org/10.1108/jfra-012019-0008	NOUN
gujaf-278	340	2	.	.	PUNCT
gujaf-278	341	1	cai	cai	PROPN
gujaf-278	341	2	,	,	PUNCT
gujaf-278	341	3	y.	y.	NOUN
gujaf-278	341	4	and	and	CCONJ
gujaf-278	341	5	sevilir	sevilir	NOUN
gujaf-278	341	6	,	,	PUNCT
gujaf-278	341	7	m.	m.	NOUN
gujaf-278	341	8	(	(	PUNCT
gujaf-278	341	9	2012	2012	NUM
gujaf-278	341	10	)	)	PUNCT
gujaf-278	341	11	.	.	PUNCT
gujaf-278	342	1	board	board	NOUN
gujaf-278	342	2	connections	connection	NOUN
gujaf-278	342	3	and	and	CCONJ
gujaf-278	342	4	manda	manda	NOUN
gujaf-278	342	5	transactions	transaction	NOUN
gujaf-278	342	6	.	.	PUNCT
gujaf-278	343	1	journal	journal	NOUN
gujaf-278	343	2	of	of	ADP
gujaf-278	343	3	financial	financial	ADJ
gujaf-278	343	4	economics	economic	NOUN
gujaf-278	343	5	,	,	PUNCT
gujaf-278	343	6	103(2	103(2	NUM
gujaf-278	343	7	)	)	PUNCT
gujaf-278	343	8	,	,	PUNCT
gujaf-278	343	9	327	327	NUM
gujaf-278	343	10	-	-	SYM
gujaf-278	343	11	349	349	NUM
gujaf-278	343	12	.	.	PUNCT
gujaf-278	344	1	cimini	cimini	PROPN
gujaf-278	344	2	,	,	PUNCT
gujaf-278	344	3	r.	r.	PROPN
gujaf-278	344	4	(	(	PUNCT
gujaf-278	344	5	2015	2015	NUM
gujaf-278	344	6	)	)	PUNCT
gujaf-278	344	7	.	.	PUNCT
gujaf-278	345	1	how	how	SCONJ
gujaf-278	345	2	has	have	AUX
gujaf-278	345	3	the	the	DET
gujaf-278	345	4	financial	financial	ADJ
gujaf-278	345	5	crisis	crisis	NOUN
gujaf-278	345	6	affected	affect	VERB
gujaf-278	345	7	earnings	earning	NOUN
gujaf-278	345	8	management	management	NOUN
gujaf-278	345	9	?	?	PUNCT
gujaf-278	346	1	a	a	DET
gujaf-278	346	2	european	european	ADJ
gujaf-278	346	3	study	study	NOUN
gujaf-278	346	4	.	.	PUNCT
gujaf-278	347	1	appl	appl	PROPN
gujaf-278	347	2	.	.	PUNCT
gujaf-278	347	3	econ	econ	PROPN
gujaf-278	347	4	.	.	PUNCT
gujaf-278	348	1	47	47	NUM
gujaf-278	348	2	(	(	PUNCT
gujaf-278	348	3	3	3	NUM
gujaf-278	348	4	)	)	PUNCT
gujaf-278	348	5	,	,	PUNCT
gujaf-278	348	6	302–317	302–317	NUM
gujaf-278	348	7	.	.	PUNCT
gujaf-278	349	1	dechow	dechow	ADJ
gujaf-278	349	2	,	,	PUNCT
gujaf-278	349	3	p.	p.	NOUN
gujaf-278	349	4	m.	m.	NOUN
gujaf-278	349	5	,	,	PUNCT
gujaf-278	349	6	sloan	sloan	PROPN
gujaf-278	349	7	,	,	PUNCT
gujaf-278	349	8	r.	r.	PROPN
gujaf-278	349	9	g.	g.	PROPN
gujaf-278	349	10	,	,	PUNCT
gujaf-278	349	11	&	&	CCONJ
gujaf-278	349	12	sweeney	sweeney	PROPN
gujaf-278	349	13	,	,	PUNCT
gujaf-278	349	14	a.	a.	NOUN
gujaf-278	349	15	p.	p.	NOUN
gujaf-278	349	16	(	(	PUNCT
gujaf-278	349	17	1995	1995	NUM
gujaf-278	349	18	)	)	PUNCT
gujaf-278	349	19	.	.	PUNCT
gujaf-278	350	1	detecting	detect	VERB
gujaf-278	350	2	earnings	earning	NOUN
gujaf-278	350	3	management	management	NOUN
gujaf-278	350	4	.	.	PUNCT
gujaf-278	351	1	accounting	accounting	NOUN
gujaf-278	351	2	review	review	PROPN
gujaf-278	351	3	,	,	PUNCT
gujaf-278	351	4	70(2	70(2	PROPN
gujaf-278	351	5	)	)	PUNCT
gujaf-278	351	6	,	,	PUNCT
gujaf-278	351	7	193	193	NUM
gujaf-278	351	8	-	-	SYM
gujaf-278	351	9	225	225	NUM
gujaf-278	351	10	.	.	PUNCT
gujaf-278	352	1	dechow	dechow	ADJ
gujaf-278	352	2	,	,	PUNCT
gujaf-278	352	3	p.	p.	PROPN
gujaf-278	352	4	,	,	PUNCT
gujaf-278	352	5	ge	ge	PROPN
gujaf-278	352	6	,	,	PUNCT
gujaf-278	352	7	w.	w.	PROPN
gujaf-278	352	8	&	&	CCONJ
gujaf-278	352	9	schrand	schrand	PROPN
gujaf-278	352	10	,	,	PUNCT
gujaf-278	352	11	c.	c.	PROPN
gujaf-278	352	12	(	(	PUNCT
gujaf-278	352	13	2010	2010	NUM
gujaf-278	352	14	)	)	PUNCT
gujaf-278	352	15	.	.	PUNCT
gujaf-278	353	1	understanding	understand	VERB
gujaf-278	353	2	earnings	earning	NOUN
gujaf-278	353	3	quality	quality	NOUN
gujaf-278	353	4	:	:	PUNCT
gujaf-278	353	5	a	a	DET
gujaf-278	353	6	https://doi.org/10.1108/jfra-01-2019-0008	https://doi.org/10.1108/jfra-01-2019-0008	PROPN
gujaf-278	353	7	https://doi.org/10.1108/jfra-01-2019-0008	https://doi.org/10.1108/jfra-01-2019-0008	PROPN
gujaf-278	353	8	gusau	gusau	PROPN
gujaf-278	353	9	journal	journal	NOUN
gujaf-278	353	10	of	of	ADP
gujaf-278	353	11	accounting	accounting	NOUN
gujaf-278	353	12	and	and	CCONJ
gujaf-278	353	13	finance	finance	NOUN
gujaf-278	353	14	,	,	PUNCT
gujaf-278	353	15	vol	vol	NOUN
gujaf-278	353	16	.	.	PROPN
gujaf-278	353	17	5	5	NUM
gujaf-278	353	18	,	,	PUNCT
gujaf-278	353	19	issue	issue	NOUN
gujaf-278	353	20	1	1	NUM
gujaf-278	353	21	,	,	PUNCT
gujaf-278	353	22	april	april	PROPN
gujaf-278	353	23	,	,	PUNCT
gujaf-278	353	24	2024	2024	NUM
gujaf-278	353	25	84	84	NUM
gujaf-278	353	26	review	review	NOUN
gujaf-278	353	27	of	of	ADP
gujaf-278	353	28	the	the	DET
gujaf-278	353	29	proxies	proxy	NOUN
gujaf-278	353	30	,	,	PUNCT
gujaf-278	353	31	their	their	PRON
gujaf-278	353	32	determinants	determinant	NOUN
gujaf-278	353	33	and	and	CCONJ
gujaf-278	353	34	their	their	PRON
gujaf-278	353	35	consequences	consequence	NOUN
gujaf-278	353	36	.	.	PUNCT
gujaf-278	354	1	journal	journal	NOUN
gujaf-278	354	2	of	of	ADP
gujaf-278	354	3	accounting	accounting	NOUN
gujaf-278	354	4	and	and	CCONJ
gujaf-278	354	5	economics	economic	NOUN
gujaf-278	354	6	,	,	PUNCT
gujaf-278	354	7	50(2–3	50(2–3	PROPN
gujaf-278	354	8	)	)	PUNCT
gujaf-278	354	9	,	,	PUNCT
gujaf-278	354	10	pp	pp	ADJ
gujaf-278	354	11	.	.	PUNCT
gujaf-278	355	1	344–401	344–401	NUM
gujaf-278	355	2	.	.	PUNCT
gujaf-278	356	1	doi	doi	NOUN
gujaf-278	356	2	:	:	PUNCT
gujaf-278	356	3	10.1016	10.1016	NUM
gujaf-278	356	4	/	/	SYM
gujaf-278	356	5	j.jacceco.2010.09.001	j.jacceco.2010.09.001	PROPN
gujaf-278	356	6	.	.	PUNCT
gujaf-278	357	1	dechow	dechow	ADJ
gujaf-278	357	2	,	,	PUNCT
gujaf-278	357	3	p.m.	p.m.	PROPN
gujaf-278	357	4	&	&	CCONJ
gujaf-278	357	5	dichev	dichev	PROPN
gujaf-278	357	6	,	,	PUNCT
gujaf-278	357	7	i.d	i.d	PROPN
gujaf-278	357	8	.	.	PROPN
gujaf-278	357	9	(	(	PUNCT
gujaf-278	357	10	2002	2002	NUM
gujaf-278	357	11	)	)	PUNCT
gujaf-278	357	12	.	.	PUNCT
gujaf-278	358	1	the	the	DET
gujaf-278	358	2	quality	quality	NOUN
gujaf-278	358	3	of	of	ADP
gujaf-278	358	4	accruals	accrual	NOUN
gujaf-278	358	5	and	and	CCONJ
gujaf-278	358	6	earnings	earning	NOUN
gujaf-278	358	7	:	:	PUNCT
gujaf-278	358	8	the	the	DET
gujaf-278	358	9	role	role	NOUN
gujaf-278	358	10	of	of	ADP
gujaf-278	358	11	accrual	accrual	ADJ
gujaf-278	358	12	estimation	estimation	NOUN
gujaf-278	358	13	errors	error	NOUN
gujaf-278	358	14	.	.	PUNCT
gujaf-278	359	1	the	the	DET
gujaf-278	359	2	accounting	accounting	NOUN
gujaf-278	359	3	review	review	NOUN
gujaf-278	359	4	,	,	PUNCT
gujaf-278	359	5	77(1	77(1	NUM
gujaf-278	359	6	)	)	PUNCT
gujaf-278	359	7	,	,	PUNCT
gujaf-278	359	8	35	35	NUM
gujaf-278	359	9	-	-	SYM
gujaf-278	359	10	59	59	NUM
gujaf-278	359	11	.	.	PUNCT
gujaf-278	360	1	eng	eng	PROPN
gujaf-278	360	2	,	,	PUNCT
gujaf-278	360	3	l.l	l.l	PROPN
gujaf-278	360	4	.	.	PROPN
gujaf-278	360	5	,	,	PUNCT
gujaf-278	360	6	fang	fang	PROPN
gujaf-278	360	7	,	,	PUNCT
gujaf-278	360	8	h.	h.	PROPN
gujaf-278	360	9	,	,	PUNCT
gujaf-278	360	10	tian	tian	PROPN
gujaf-278	360	11	,	,	PUNCT
gujaf-278	360	12	x.	x.	PROPN
gujaf-278	360	13	,	,	PUNCT
gujaf-278	360	14	yu	yu	PROPN
gujaf-278	360	15	,	,	PUNCT
gujaf-278	360	16	t.r	t.r	PROPN
gujaf-278	360	17	.	.	PROPN
gujaf-278	360	18	&	&	CCONJ
gujaf-278	360	19	zhang	zhang	PROPN
gujaf-278	360	20	,	,	PUNCT
gujaf-278	360	21	h.	h.	PROPN
gujaf-278	360	22	(	(	PUNCT
gujaf-278	360	23	2019	2019	NUM
gujaf-278	360	24	)	)	PUNCT
gujaf-278	360	25	.	.	PUNCT
gujaf-278	361	1	financial	financial	ADJ
gujaf-278	361	2	crisis	crisis	NOUN
gujaf-278	361	3	and	and	CCONJ
gujaf-278	361	4	real	real	ADJ
gujaf-278	361	5	earnings	earning	NOUN
gujaf-278	361	6	management	management	NOUN
gujaf-278	361	7	in	in	ADP
gujaf-278	361	8	family	family	NOUN
gujaf-278	361	9	firms	firm	NOUN
gujaf-278	361	10	:	:	PUNCT
gujaf-278	361	11	a	a	DET
gujaf-278	361	12	comparison	comparison	NOUN
gujaf-278	361	13	between	between	ADP
gujaf-278	361	14	china	china	PROPN
gujaf-278	361	15	and	and	CCONJ
gujaf-278	361	16	the	the	DET
gujaf-278	361	17	united	united	PROPN
gujaf-278	361	18	states	states	PROPN
gujaf-278	361	19	.	.	PUNCT
gujaf-278	362	1	j.	j.	PROPN
gujaf-278	362	2	int	int	PROPN
gujaf-278	362	3	.	.	PUNCT
gujaf-278	363	1	financ	financ	PROPN
gujaf-278	363	2	.	.	PUNCT
gujaf-278	364	1	mark	mark	PROPN
gujaf-278	364	2	.	.	PUNCT
gujaf-278	365	1	inst	inst	PROPN
gujaf-278	365	2	.	.	PUNCT
gujaf-278	366	1	money	money	NOUN
gujaf-278	366	2	59	59	NUM
gujaf-278	366	3	,	,	PUNCT
gujaf-278	366	4	184–201	184–201	NUM
gujaf-278	366	5	.	.	PUNCT
gujaf-278	366	6	faccio	faccio	PROPN
gujaf-278	366	7	,	,	PUNCT
gujaf-278	366	8	m.	m.	NOUN
gujaf-278	366	9	,	,	PUNCT
gujaf-278	366	10	marchica	marchica	PROPN
gujaf-278	366	11	,	,	PUNCT
gujaf-278	366	12	m.t	m.t	PROPN
gujaf-278	366	13	.	.	PROPN
gujaf-278	366	14	&	&	CCONJ
gujaf-278	366	15	mura	mura	PROPN
gujaf-278	366	16	,	,	PUNCT
gujaf-278	366	17	r.	r.	PROPN
gujaf-278	366	18	(	(	PUNCT
gujaf-278	366	19	2016	2016	NUM
gujaf-278	366	20	)	)	PUNCT
gujaf-278	366	21	.	.	PUNCT
gujaf-278	367	1	ceo	ceo	NOUN
gujaf-278	367	2	gender	gender	NOUN
gujaf-278	367	3	,	,	PUNCT
gujaf-278	367	4	corporate	corporate	ADJ
gujaf-278	367	5	risk	risk	NOUN
gujaf-278	367	6	-	-	PUNCT
gujaf-278	367	7	taking	taking	NOUN
gujaf-278	367	8	,	,	PUNCT
gujaf-278	367	9	and	and	CCONJ
gujaf-278	367	10	the	the	DET
gujaf-278	367	11	efficiency	efficiency	NOUN
gujaf-278	367	12	of	of	ADP
gujaf-278	367	13	capital	capital	NOUN
gujaf-278	367	14	allocation	allocation	NOUN
gujaf-278	367	15	.	.	PUNCT
gujaf-278	368	1	journal	journal	NOUN
gujaf-278	368	2	of	of	ADP
gujaf-278	368	3	corporate	corporate	ADJ
gujaf-278	368	4	finance	finance	NOUN
gujaf-278	368	5	,	,	PUNCT
gujaf-278	368	6	39	39	NUM
gujaf-278	368	7	,	,	PUNCT
gujaf-278	368	8	193	193	NUM
gujaf-278	368	9	-	-	SYM
gujaf-278	368	10	209	209	NUM
gujaf-278	368	11	.	.	PUNCT
gujaf-278	369	1	financial	financial	ADJ
gujaf-278	369	2	accounting	accounting	NOUN
gujaf-278	369	3	standards	standards	PROPN
gujaf-278	369	4	board	board	NOUN
gujaf-278	369	5	[	[	X
gujaf-278	369	6	fasb	fasb	NOUN
gujaf-278	369	7	]	]	X
gujaf-278	369	8	.	.	PUNCT
gujaf-278	370	1	(	(	PUNCT
gujaf-278	370	2	2018	2018	NUM
gujaf-278	370	3	)	)	PUNCT
gujaf-278	370	4	.	.	PUNCT
gujaf-278	371	1	the	the	DET
gujaf-278	371	2	conceptual	conceptual	ADJ
gujaf-278	371	3	framework	framework	NOUN
gujaf-278	371	4	.	.	PUNCT
gujaf-278	372	1	retrieved	retrieve	VERB
gujaf-278	372	2	from	from	ADP
gujaf-278	372	3	https://www.fasb.org	https://www.fasb.org	PROPN
gujaf-278	372	4	on	on	ADP
gujaf-278	372	5	13	13	NUM
gujaf-278	372	6	january	january	NOUN
gujaf-278	372	7	,	,	PUNCT
gujaf-278	372	8	2020	2020	NUM
gujaf-278	372	9	.	.	PUNCT
gujaf-278	373	1	gajevszky	gajevszky	PROPN
gujaf-278	373	2	,	,	PUNCT
gujaf-278	373	3	a.	a.	NOUN
gujaf-278	373	4	(	(	PUNCT
gujaf-278	373	5	2015	2015	NUM
gujaf-278	373	6	)	)	PUNCT
gujaf-278	373	7	.	.	PUNCT
gujaf-278	374	1	assessing	assess	VERB
gujaf-278	374	2	financial	financial	ADJ
gujaf-278	374	3	reporting	reporting	NOUN
gujaf-278	374	4	quality	quality	NOUN
gujaf-278	374	5	:	:	PUNCT
gujaf-278	374	6	evidence	evidence	NOUN
gujaf-278	374	7	from	from	ADP
gujaf-278	374	8	romania	romania	PROPN
gujaf-278	374	9	.	.	PUNCT
gujaf-278	375	1	audit	audit	PROPN
gujaf-278	375	2	financiar	financiar	PROPN
gujaf-278	375	3	,	,	PUNCT
gujaf-278	375	4	(	(	PUNCT
gujaf-278	375	5	15835812	15835812	NUM
gujaf-278	375	6	gary	gary	PROPN
gujaf-278	375	7	,	,	PUNCT
gujaf-278	375	8	p.	p.	PROPN
gujaf-278	375	9	&	&	CCONJ
gujaf-278	375	10	poh	poh	PROPN
gujaf-278	375	11	-	-	PUNCT
gujaf-278	375	12	sun	sun	PROPN
gujaf-278	375	13	,	,	PUNCT
gujaf-278	375	14	s.	s.	PROPN
gujaf-278	375	15	(	(	PUNCT
gujaf-278	375	16	2013	2013	NUM
gujaf-278	375	17	)	)	PUNCT
gujaf-278	375	18	.	.	PUNCT
gujaf-278	376	1	governance	governance	NOUN
gujaf-278	376	2	of	of	ADP
gujaf-278	376	3	financial	financial	ADJ
gujaf-278	376	4	reporting	reporting	NOUN
gujaf-278	376	5	:	:	PUNCT
gujaf-278	376	6	reporting	report	VERB
gujaf-278	376	7	your	your	PRON
gujaf-278	376	8	accounting	accounting	NOUN
gujaf-278	376	9	right	right	NOUN
gujaf-278	376	10	,	,	PUNCT
gujaf-278	376	11	edited	edit	VERB
gujaf-278	376	12	by	by	ADP
gujaf-278	376	13	themin	themin	NOUN
gujaf-278	376	14	suwardy	suwardy	NOUN
gujaf-278	376	15	and	and	CCONJ
gujaf-278	376	16	wang	wang	PROPN
gujaf-278	376	17	jiwei	jiwei	PROPN
gujaf-278	376	18	,	,	PUNCT
gujaf-278	376	19	53	53	NUM
gujaf-278	376	20	-	-	SYM
gujaf-278	376	21	62	62	NUM
gujaf-278	376	22	,	,	PUNCT
gujaf-278	376	23	singapore	singapore	NOUN
gujaf-278	376	24	:	:	PUNCT
gujaf-278	376	25	smu	smu	PROPN
gujaf-278	376	26	and	and	CCONJ
gujaf-278	376	27	cpa	cpa	VERB
gujaf-278	376	28	australian	australian	ADJ
gujaf-278	376	29	giovannetti	giovannetti	NOUN
gujaf-278	376	30	,	,	PUNCT
gujaf-278	376	31	s.s	s.s	PROPN
gujaf-278	376	32	.	.	PROPN
gujaf-278	376	33	(	(	PUNCT
gujaf-278	376	34	2020	2020	NUM
gujaf-278	376	35	)	)	PUNCT
gujaf-278	376	36	.	.	PUNCT
gujaf-278	377	1	wirecard	wirecard	NOUN
gujaf-278	377	2	:	:	PUNCT
gujaf-278	377	3	a	a	DET
gujaf-278	377	4	corporate	corporate	ADJ
gujaf-278	377	5	governance	governance	NOUN
gujaf-278	377	6	perspective	perspective	NOUN
gujaf-278	377	7	,	,	PUNCT
gujaf-278	377	8	15,216	15,216	NUM
gujaf-278	377	9	gounopoulos	gounopoulo	NOUN
gujaf-278	377	10	,	,	PUNCT
gujaf-278	377	11	d.	d.	PROPN
gujaf-278	377	12	&	&	CCONJ
gujaf-278	377	13	pham	pham	PROPN
gujaf-278	377	14	,	,	PUNCT
gujaf-278	377	15	h.	h.	PROPN
gujaf-278	377	16	(	(	PUNCT
gujaf-278	377	17	2018	2018	NUM
gujaf-278	377	18	)	)	PUNCT
gujaf-278	377	19	.	.	PUNCT
gujaf-278	378	1	specialist	specialist	ADJ
gujaf-278	378	2	ceos	ceos	PROPN
gujaf-278	378	3	and	and	CCONJ
gujaf-278	378	4	ipo	ipo	PROPN
gujaf-278	378	5	survival	survival	NOUN
gujaf-278	378	6	.	.	PUNCT
gujaf-278	379	1	journal	journal	NOUN
gujaf-278	379	2	of	of	ADP
gujaf-278	379	3	corporate	corporate	ADJ
gujaf-278	379	4	finance	finance	NOUN
gujaf-278	379	5	,	,	PUNCT
gujaf-278	379	6	48	48	NUM
gujaf-278	379	7	,	,	PUNCT
gujaf-278	379	8	217	217	NUM
gujaf-278	379	9	-	-	SYM
gujaf-278	379	10	243	243	NUM
gujaf-278	379	11	greene	greene	PROPN
gujaf-278	379	12	,	,	PUNCT
gujaf-278	379	13	h.	h.	PROPN
gujaf-278	379	14	(	(	PUNCT
gujaf-278	379	15	2008	2008	NUM
gujaf-278	379	16	)	)	PUNCT
gujaf-278	379	17	.	.	PUNCT
gujaf-278	380	1	econometric	econometric	ADJ
gujaf-278	380	2	analysis	analysis	NOUN
gujaf-278	380	3	,	,	PUNCT
gujaf-278	380	4	6th	6th	ADJ
gujaf-278	380	5	edn	edn	NOUN
gujaf-278	380	6	,	,	PUNCT
gujaf-278	380	7	prentice	prentice	NOUN
gujaf-278	380	8	hall	hall	PROPN
gujaf-278	380	9	,	,	PUNCT
gujaf-278	380	10	upper	upper	ADJ
gujaf-278	380	11	saddle	saddle	NOUN
gujaf-278	380	12	river	river	NOUN
gujaf-278	380	13	,	,	PUNCT
gujaf-278	380	14	nj	nj	PROPN
gujaf-278	380	15	gujarati	gujarati	PROPN
gujaf-278	380	16	,	,	PUNCT
gujaf-278	380	17	d.	d.	PROPN
gujaf-278	380	18	n.	n.	PROPN
gujaf-278	380	19	(	(	PUNCT
gujaf-278	380	20	2004	2004	NUM
gujaf-278	380	21	)	)	PUNCT
gujaf-278	380	22	basic	basic	ADJ
gujaf-278	380	23	econometrics	econometric	NOUN
gujaf-278	380	24	.	.	PUNCT
gujaf-278	381	1	fourth	fourth	ADJ
gujaf-278	381	2	.	.	PUNCT
gujaf-278	382	1	the	the	DET
gujaf-278	382	2	mcgraw	mcgraw	PROPN
gujaf-278	382	3	-	-	PUNCT
gujaf-278	382	4	hill	hill	NOUN
gujaf-278	382	5	companies	company	NOUN
gujaf-278	382	6	.	.	PUNCT
gujaf-278	383	1	gull	gull	NOUN
gujaf-278	383	2	,	,	PUNCT
gujaf-278	383	3	a.a	a.a	PROPN
gujaf-278	383	4	.	.	PROPN
gujaf-278	383	5	,	,	PUNCT
gujaf-278	383	6	nekhili	nekhili	PROPN
gujaf-278	383	7	,	,	PUNCT
gujaf-278	383	8	m.	m.	NOUN
gujaf-278	383	9	,	,	PUNCT
gujaf-278	383	10	nagati	nagati	PROPN
gujaf-278	383	11	,	,	PUNCT
gujaf-278	383	12	h.	h.	PROPN
gujaf-278	383	13	and	and	CCONJ
gujaf-278	383	14	chtioui	chtioui	PROPN
gujaf-278	383	15	,	,	PUNCT
gujaf-278	383	16	t.	t.	PROPN
gujaf-278	383	17	(	(	PUNCT
gujaf-278	383	18	2018	2018	NUM
gujaf-278	383	19	)	)	PUNCT
gujaf-278	383	20	.	.	PUNCT
gujaf-278	384	1	beyond	beyond	ADP
gujaf-278	384	2	gender	gender	NOUN
gujaf-278	384	3	diversity	diversity	NOUN
gujaf-278	384	4	:	:	PUNCT
gujaf-278	384	5	how	how	SCONJ
gujaf-278	384	6	specific	specific	ADJ
gujaf-278	384	7	attributes	attribute	NOUN
gujaf-278	384	8	of	of	ADP
gujaf-278	384	9	female	female	ADJ
gujaf-278	384	10	directors	director	NOUN
gujaf-278	384	11	affect	affect	VERB
gujaf-278	384	12	earnings	earning	NOUN
gujaf-278	384	13	management	management	NOUN
gujaf-278	384	14	.	.	PUNCT
gujaf-278	385	1	the	the	DET
gujaf-278	385	2	british	british	PROPN
gujaf-278	385	3	accounting	accounting	PROPN
gujaf-278	385	4	review	review	PROPN
gujaf-278	385	5	,	,	PUNCT
gujaf-278	385	6	50(3	50(3	NUM
gujaf-278	385	7	)	)	PUNCT
gujaf-278	385	8	,	,	PUNCT
gujaf-278	385	9	255	255	NUM
gujaf-278	385	10	-	-	SYM
gujaf-278	385	11	274	274	NUM
gujaf-278	385	12	.	.	X
gujaf-278	386	1	hambrick	hambrick	PROPN
gujaf-278	386	2	,	,	PUNCT
gujaf-278	386	3	d.c	d.c	PROPN
gujaf-278	386	4	.	.	PROPN
gujaf-278	386	5	&	&	CCONJ
gujaf-278	386	6	mason	mason	PROPN
gujaf-278	386	7	,	,	PUNCT
gujaf-278	386	8	p.a	p.a	PROPN
gujaf-278	386	9	.	.	PROPN
gujaf-278	386	10	(	(	PUNCT
gujaf-278	386	11	1984	1984	NUM
gujaf-278	386	12	)	)	PUNCT
gujaf-278	386	13	.	.	PUNCT
gujaf-278	387	1	upper	upper	ADJ
gujaf-278	387	2	echelons	echelon	NOUN
gujaf-278	387	3	:	:	PUNCT
gujaf-278	387	4	the	the	DET
gujaf-278	387	5	organization	organization	NOUN
gujaf-278	387	6	as	as	ADP
gujaf-278	387	7	a	a	DET
gujaf-278	387	8	reflection	reflection	NOUN
gujaf-278	387	9	of	of	ADP
gujaf-278	387	10	its	its	PRON
gujaf-278	387	11	top	top	ADJ
gujaf-278	387	12	managers	manager	NOUN
gujaf-278	387	13	.	.	PUNCT
gujaf-278	388	1	academy	academy	PROPN
gujaf-278	388	2	of	of	ADP
gujaf-278	388	3	management	management	PROPN
gujaf-278	388	4	review	review	PROPN
gujaf-278	388	5	,	,	PUNCT
gujaf-278	388	6	9(2	9(2	NUM
gujaf-278	388	7	)	)	PUNCT
gujaf-278	388	8	,	,	PUNCT
gujaf-278	388	9	193206	193206	NUM
gujaf-278	388	10	hambrick	hambrick	PROPN
gujaf-278	388	11	,	,	PUNCT
gujaf-278	388	12	d.c	d.c	PROPN
gujaf-278	388	13	.	.	PUNCT
gujaf-278	389	1	(	(	PUNCT
gujaf-278	389	2	2007	2007	NUM
gujaf-278	389	3	)	)	PUNCT
gujaf-278	389	4	.	.	PUNCT
gujaf-278	390	1	upper	upper	ADJ
gujaf-278	390	2	echelons	echelon	NOUN
gujaf-278	390	3	theory	theory	NOUN
gujaf-278	390	4	:	:	PUNCT
gujaf-278	390	5	an	an	DET
gujaf-278	390	6	update	update	NOUN
gujaf-278	390	7	.	.	PUNCT
gujaf-278	391	1	healy	healy	PROPN
gujaf-278	391	2	,	,	PUNCT
gujaf-278	391	3	p.m.	p.m.	PROPN
gujaf-278	391	4	&	&	CCONJ
gujaf-278	391	5	wahlen	wahlen	PROPN
gujaf-278	391	6	,	,	PUNCT
gujaf-278	391	7	j.m	j.m	PROPN
gujaf-278	391	8	.	.	PROPN
gujaf-278	391	9	(	(	PUNCT
gujaf-278	391	10	1999	1999	NUM
gujaf-278	391	11	)	)	PUNCT
gujaf-278	391	12	a	a	DET
gujaf-278	391	13	review	review	NOUN
gujaf-278	391	14	of	of	ADP
gujaf-278	391	15	the	the	DET
gujaf-278	391	16	earnings	earning	NOUN
gujaf-278	391	17	management	management	NOUN
gujaf-278	391	18	literature	literature	NOUN
gujaf-278	391	19	and	and	CCONJ
gujaf-278	391	20	its	its	PRON
gujaf-278	391	21	implications	implication	NOUN
gujaf-278	391	22	for	for	ADP
gujaf-278	391	23	standard	standard	ADJ
gujaf-278	391	24	setting	setting	NOUN
gujaf-278	391	25	.	.	PUNCT
gujaf-278	392	1	accounting	accounting	NOUN
gujaf-278	392	2	horizons	horizon	NOUN
gujaf-278	392	3	,	,	PUNCT
gujaf-278	392	4	13	13	NUM
gujaf-278	392	5	,	,	PUNCT
gujaf-278	392	6	365	365	NUM
gujaf-278	392	7	-	-	SYM
gujaf-278	392	8	383	383	NUM
gujaf-278	392	9	.	.	PUNCT
gujaf-278	393	1	http://dx.doi.org/10.2308/acch.1999.13.4.365	http://dx.doi.org/10.2308/acch.1999.13.4.365	PROPN
gujaf-278	393	2	hili	hili	NOUN
gujaf-278	393	3	,	,	PUNCT
gujaf-278	393	4	w.	w.	PROPN
gujaf-278	393	5	&	&	CCONJ
gujaf-278	393	6	affess	affess	PROPN
gujaf-278	393	7	,	,	PUNCT
gujaf-278	393	8	h.	h.	PROPN
gujaf-278	393	9	(	(	PUNCT
gujaf-278	393	10	2012	2012	NUM
gujaf-278	393	11	)	)	PUNCT
gujaf-278	393	12	.	.	PUNCT
gujaf-278	394	1	corporate	corporate	ADJ
gujaf-278	394	2	boards	board	NOUN
gujaf-278	394	3	gender	gender	NOUN
gujaf-278	394	4	diversity	diversity	NOUN
gujaf-278	394	5	and	and	CCONJ
gujaf-278	394	6	earnings	earning	NOUN
gujaf-278	394	7	persistence	persistence	NOUN
gujaf-278	394	8	:	:	PUNCT
gujaf-278	394	9	the	the	DET
gujaf-278	394	10	case	case	NOUN
gujaf-278	394	11	of	of	ADP
gujaf-278	394	12	french	french	ADJ
gujaf-278	394	13	listed	list	VERB
gujaf-278	394	14	firms	firm	NOUN
gujaf-278	394	15	.	.	PUNCT
gujaf-278	395	1	global	global	ADJ
gujaf-278	395	2	journal	journal	PROPN
gujaf-278	395	3	of	of	ADP
gujaf-278	395	4	management	management	NOUN
gujaf-278	395	5	and	and	CCONJ
gujaf-278	395	6	business	business	NOUN
gujaf-278	395	7	research,12(22	research,12(22	PROPN
gujaf-278	395	8	)	)	PUNCT
gujaf-278	395	9	,	,	PUNCT
gujaf-278	395	10	gusau	gusau	ADJ
gujaf-278	395	11	journal	journal	NOUN
gujaf-278	395	12	of	of	ADP
gujaf-278	395	13	accounting	accounting	NOUN
gujaf-278	395	14	and	and	CCONJ
gujaf-278	395	15	finance	finance	NOUN
gujaf-278	395	16	,	,	PUNCT
gujaf-278	395	17	vol	vol	NOUN
gujaf-278	395	18	.	.	PROPN
gujaf-278	395	19	5	5	NUM
gujaf-278	395	20	,	,	PUNCT
gujaf-278	395	21	issue	issue	NOUN
gujaf-278	395	22	1	1	NUM
gujaf-278	395	23	,	,	PUNCT
gujaf-278	395	24	april	april	PROPN
gujaf-278	395	25	,	,	PUNCT
gujaf-278	395	26	2024	2024	NUM
gujaf-278	395	27	85	85	NUM
gujaf-278	395	28	imhoff	imhoff	NOUN
gujaf-278	395	29	,	,	PUNCT
gujaf-278	395	30	e.	e.	PROPN
gujaf-278	395	31	a.	a.	PROPN
gujaf-278	395	32	(	(	PUNCT
gujaf-278	395	33	1992	1992	NUM
gujaf-278	395	34	)	)	PUNCT
gujaf-278	395	35	.	.	PUNCT
gujaf-278	396	1	the	the	DET
gujaf-278	396	2	relation	relation	NOUN
gujaf-278	396	3	between	between	ADP
gujaf-278	396	4	perceived	perceive	VERB
gujaf-278	396	5	accounting	accounting	NOUN
gujaf-278	396	6	quality	quality	NOUN
gujaf-278	396	7	and	and	CCONJ
gujaf-278	396	8	economic	economic	ADJ
gujaf-278	396	9	characteristics	characteristic	NOUN
gujaf-278	396	10	of	of	ADP
gujaf-278	396	11	the	the	DET
gujaf-278	396	12	firm	firm	NOUN
gujaf-278	396	13	.	.	PUNCT
gujaf-278	397	1	journal	journal	PROPN
gujaf-278	397	2	of	of	ADP
gujaf-278	397	3	accounting	accounting	NOUN
gujaf-278	397	4	and	and	CCONJ
gujaf-278	397	5	public	public	ADJ
gujaf-278	397	6	policy	policy	NOUN
gujaf-278	397	7	,	,	PUNCT
gujaf-278	397	8	11(2	11(2	NUM
gujaf-278	397	9	)	)	PUNCT
gujaf-278	397	10	,	,	PUNCT
gujaf-278	397	11	pp	pp	ADJ
gujaf-278	397	12	.	.	PUNCT
gujaf-278	398	1	97–118	97–118	NUM
gujaf-278	398	2	.	.	PUNCT
gujaf-278	398	3	doi	doi	NOUN
gujaf-278	398	4	:	:	PUNCT
gujaf-278	398	5	10.1016/0278	10.1016/0278	NUM
gujaf-278	398	6	-	-	PUNCT
gujaf-278	398	7	4254(92)90019	4254(92)90019	NUM
gujaf-278	398	8	-	-	PUNCT
gujaf-278	398	9	t.	t.	ADJ
gujaf-278	398	10	international	international	ADJ
gujaf-278	398	11	accounting	accounting	NOUN
gujaf-278	398	12	standards	standard	NOUN
gujaf-278	398	13	board	board	NOUN
gujaf-278	399	1	[	[	X
gujaf-278	399	2	iasb	iasb	X
gujaf-278	399	3	]	]	X
gujaf-278	399	4	.	.	PUNCT
gujaf-278	400	1	(	(	PUNCT
gujaf-278	400	2	2018	2018	NUM
gujaf-278	400	3	)	)	PUNCT
gujaf-278	400	4	.	.	PUNCT
gujaf-278	401	1	ifrs	ifrs	PROPN
gujaf-278	401	2	the	the	DET
gujaf-278	401	3	conceptual	conceptual	ADJ
gujaf-278	401	4	framework	framework	NOUN
gujaf-278	401	5	for	for	ADP
gujaf-278	401	6	financial	financial	ADJ
gujaf-278	401	7	reporting	reporting	NOUN
gujaf-278	401	8	.	.	PUNCT
gujaf-278	402	1	retrieved	retrieve	VERB
gujaf-278	402	2	from	from	ADP
gujaf-278	402	3	http://eifrs.iasb.org/eifrs/bnstandards/en/framework.pdf	http://eifrs.iasb.org/eifrs/bnstandards/en/framework.pdf	PROPN
gujaf-278	402	4	.	.	PUNCT
gujaf-278	403	1	jensen	jensen	PROPN
gujaf-278	403	2	,	,	PUNCT
gujaf-278	403	3	m.	m.	PROPN
gujaf-278	403	4	&	&	CCONJ
gujaf-278	403	5	w.	w.	PROPN
gujaf-278	403	6	meckling	meckling	PROPN
gujaf-278	403	7	(	(	PUNCT
gujaf-278	403	8	1976	1976	NUM
gujaf-278	403	9	)	)	PUNCT
gujaf-278	403	10	.	.	PUNCT
gujaf-278	404	1	theory	theory	NOUN
gujaf-278	404	2	of	of	ADP
gujaf-278	404	3	the	the	DET
gujaf-278	404	4	firm	firm	NOUN
gujaf-278	404	5	:	:	PUNCT
gujaf-278	404	6	managerial	managerial	ADJ
gujaf-278	404	7	behavior	behavior	NOUN
gujaf-278	404	8	,	,	PUNCT
gujaf-278	404	9	agency	agency	NOUN
gujaf-278	404	10	costs	cost	NOUN
gujaf-278	404	11	and	and	CCONJ
gujaf-278	404	12	jiang	jiang	PROPN
gujaf-278	404	13	,	,	PUNCT
gujaf-278	404	14	f.	f.	PROPN
gujaf-278	404	15	,	,	PUNCT
gujaf-278	404	16	zhu	zhu	PROPN
gujaf-278	404	17	,	,	PUNCT
gujaf-278	404	18	b.	b.	PROPN
gujaf-278	404	19	&	&	CCONJ
gujaf-278	404	20	huang	huang	PROPN
gujaf-278	404	21	,	,	PUNCT
gujaf-278	404	22	j.	j.	PROPN
gujaf-278	404	23	(	(	PUNCT
gujaf-278	404	24	2013	2013	NUM
gujaf-278	404	25	)	)	PUNCT
gujaf-278	404	26	.	.	PUNCT
gujaf-278	405	1	ceo	ceo	NOUN
gujaf-278	405	2	’s	’s	PART
gujaf-278	405	3	financial	financial	ADJ
gujaf-278	405	4	experience	experience	NOUN
gujaf-278	405	5	and	and	CCONJ
gujaf-278	405	6	earnings	earning	NOUN
gujaf-278	405	7	management	management	NOUN
gujaf-278	405	8	.	.	PUNCT
gujaf-278	406	1	journal	journal	NOUN
gujaf-278	406	2	of	of	ADP
gujaf-278	406	3	multinational	multinational	ADJ
gujaf-278	406	4	financial	financial	ADJ
gujaf-278	406	5	management	management	NOUN
gujaf-278	406	6	,	,	PUNCT
gujaf-278	406	7	23(3	23(3	NUM
gujaf-278	406	8	)	)	PUNCT
gujaf-278	406	9	,	,	PUNCT
gujaf-278	406	10	134145	134145	NUM
gujaf-278	406	11	.	.	PUNCT
gujaf-278	407	1	kothari	kothari	PROPN
gujaf-278	407	2	,	,	PUNCT
gujaf-278	407	3	s.	s.	PROPN
gujaf-278	407	4	p.	p.	PROPN
gujaf-278	407	5	,	,	PUNCT
gujaf-278	407	6	a.	a.	PROPN
gujaf-278	407	7	j.	j.	PROPN
gujaf-278	407	8	leone	leone	PROPN
gujaf-278	407	9	&	&	CCONJ
gujaf-278	407	10	wasley	wasley	PROPN
gujaf-278	407	11	,	,	PUNCT
gujaf-278	407	12	c.e	c.e	PROPN
gujaf-278	407	13	.	.	PROPN
gujaf-278	407	14	(	(	PUNCT
gujaf-278	407	15	2005	2005	NUM
gujaf-278	407	16	)	)	PUNCT
gujaf-278	407	17	.	.	PUNCT
gujaf-278	408	1	performance	performance	NOUN
gujaf-278	408	2	matched	match	VERB
gujaf-278	408	3	discretionary	discretionary	ADJ
gujaf-278	408	4	accrual	accrual	ADJ
gujaf-278	408	5	measures	measure	NOUN
gujaf-278	408	6	.	.	PUNCT
gujaf-278	409	1	journal	journal	NOUN
gujaf-278	409	2	of	of	ADP
gujaf-278	409	3	accounting	accounting	NOUN
gujaf-278	409	4	and	and	CCONJ
gujaf-278	409	5	economics	economic	NOUN
gujaf-278	409	6	39	39	NUM
gujaf-278	409	7	,	,	PUNCT
gujaf-278	409	8	163–197	163–197	NUM
gujaf-278	409	9	lakhal	lakhal	NOUN
gujaf-278	409	10	,	,	PUNCT
gujaf-278	409	11	f.	f.	PROPN
gujaf-278	409	12	,	,	PUNCT
gujaf-278	409	13	nekhili	nekhili	PROPN
gujaf-278	409	14	,	,	PUNCT
gujaf-278	409	15	m.	m.	NOUN
gujaf-278	409	16	&	&	CCONJ
gujaf-278	409	17	zouari	zouari	PROPN
gujaf-278	409	18	,	,	PUNCT
gujaf-278	409	19	z.	z.	PROPN
gujaf-278	409	20	(	(	PUNCT
gujaf-278	409	21	2015	2015	NUM
gujaf-278	409	22	)	)	PUNCT
gujaf-278	409	23	.	.	PUNCT
gujaf-278	410	1	do	do	AUX
gujaf-278	410	2	ceo	ceo	NOUN
gujaf-278	410	3	characteristics	characteristic	NOUN
gujaf-278	410	4	affect	affect	VERB
gujaf-278	410	5	earnings	earning	NOUN
gujaf-278	410	6	management	management	NOUN
gujaf-278	410	7	?	?	PUNCT
gujaf-278	411	1	evidence	evidence	NOUN
gujaf-278	411	2	from	from	ADP
gujaf-278	411	3	france	france	PROPN
gujaf-278	411	4	.	.	PUNCT
gujaf-278	412	1	international	international	ADJ
gujaf-278	412	2	journal	journal	PROPN
gujaf-278	412	3	of	of	ADP
gujaf-278	412	4	innovation	innovation	NOUN
gujaf-278	412	5	and	and	CCONJ
gujaf-278	412	6	applied	apply	VERB
gujaf-278	412	7	studies	study	NOUN
gujaf-278	412	8	,	,	PUNCT
gujaf-278	412	9	2(4	2(4	NUM
gujaf-278	412	10	)	)	PUNCT
gujaf-278	412	11	,	,	PUNCT
gujaf-278	412	12	804	804	NUM
gujaf-278	412	13	-	-	SYM
gujaf-278	412	14	819	819	NUM
gujaf-278	412	15	.	.	PUNCT
gujaf-278	413	1	liu	liu	PROPN
gujaf-278	413	2	,	,	PUNCT
gujaf-278	413	3	c.	c.	PROPN
gujaf-278	413	4	,	,	PUNCT
gujaf-278	413	5	chung	chung	PROPN
gujaf-278	413	6	,	,	PUNCT
gujaf-278	413	7	c.y	c.y	PROPN
gujaf-278	413	8	.	.	PROPN
gujaf-278	413	9	,	,	PUNCT
gujaf-278	413	10	sul	sul	PROPN
gujaf-278	413	11	,	,	PUNCT
gujaf-278	413	12	h.k	h.k	PROPN
gujaf-278	413	13	.	.	PROPN
gujaf-278	413	14	&	&	CCONJ
gujaf-278	413	15	wang	wang	PROPN
gujaf-278	413	16	,	,	PUNCT
gujaf-278	413	17	k.	k.	PROPN
gujaf-278	413	18	(	(	PUNCT
gujaf-278	413	19	2018	2018	NUM
gujaf-278	413	20	)	)	PUNCT
gujaf-278	413	21	.	.	PUNCT
gujaf-278	414	1	does	do	AUX
gujaf-278	414	2	hometown	hometown	NOUN
gujaf-278	414	3	advantage	advantage	NOUN
gujaf-278	414	4	matter	matter	NOUN
gujaf-278	414	5	?	?	PUNCT
gujaf-278	415	1	the	the	DET
gujaf-278	415	2	case	case	NOUN
gujaf-278	415	3	of	of	ADP
gujaf-278	415	4	institutional	institutional	ADJ
gujaf-278	415	5	blockholder	blockholder	NOUN
gujaf-278	415	6	monitoring	monitoring	NOUN
gujaf-278	415	7	on	on	ADP
gujaf-278	415	8	earnings	earning	NOUN
gujaf-278	415	9	management	management	NOUN
gujaf-278	415	10	in	in	ADP
gujaf-278	415	11	korea	korea	PROPN
gujaf-278	415	12	.	.	PUNCT
gujaf-278	416	1	journal	journal	PROPN
gujaf-278	416	2	of	of	ADP
gujaf-278	416	3	international	international	ADJ
gujaf-278	416	4	business	business	NOUN
gujaf-278	416	5	studies	study	NOUN
gujaf-278	416	6	,	,	PUNCT
gujaf-278	416	7	49(2	49(2	NUM
gujaf-278	416	8	)	)	PUNCT
gujaf-278	416	9	,	,	PUNCT
gujaf-278	416	10	196	196	NUM
gujaf-278	416	11	-	-	SYM
gujaf-278	416	12	221	221	NUM
gujaf-278	416	13	okaro	okaro	NOUN
gujaf-278	416	14	,	,	PUNCT
gujaf-278	416	15	s.c	s.c	PROPN
gujaf-278	416	16	.	.	PROPN
gujaf-278	416	17	,	,	PUNCT
gujaf-278	416	18	okafor	okafor	PROPN
gujaf-278	416	19	,	,	PUNCT
gujaf-278	416	20	g.o	g.o	PROPN
gujaf-278	416	21	.	.	PROPN
gujaf-278	416	22	&	&	CCONJ
gujaf-278	416	23	ofoegbu	ofoegbu	PROPN
gujaf-278	416	24	,	,	PUNCT
gujaf-278	416	25	g.	g.	PROPN
gujaf-278	416	26	(	(	PUNCT
gujaf-278	416	27	2013	2013	NUM
gujaf-278	416	28	)	)	PUNCT
gujaf-278	416	29	.	.	PUNCT
gujaf-278	417	1	corporate	corporate	ADJ
gujaf-278	417	2	fraud	fraud	NOUN
gujaf-278	417	3	in	in	ADP
gujaf-278	417	4	nigeriaa	nigeriaa	ADJ
gujaf-278	417	5	two	two	NUM
gujaf-278	417	6	case	case	NOUN
gujaf-278	417	7	study	study	NOUN
gujaf-278	417	8	,	,	PUNCT
gujaf-278	417	9	international	international	ADJ
gujaf-278	417	10	journal	journal	NOUN
gujaf-278	417	11	of	of	ADP
gujaf-278	417	12	research	research	NOUN
gujaf-278	417	13	in	in	ADP
gujaf-278	417	14	management	management	NOUN
gujaf-278	417	15	,	,	PUNCT
gujaf-278	417	16	6(3	6(3	NUM
gujaf-278	417	17	)	)	PUNCT
gujaf-278	417	18	,	,	PUNCT
gujaf-278	417	19	9	9	NUM
gujaf-278	417	20	-	-	SYM
gujaf-278	417	21	17	17	NUM
gujaf-278	417	22	oussii	oussii	ADJ
gujaf-278	417	23	,	,	PUNCT
gujaf-278	417	24	a.a	a.a	PROPN
gujaf-278	417	25	.	.	PROPN
gujaf-278	417	26	&	&	CCONJ
gujaf-278	417	27	klibi	klibi	PROPN
gujaf-278	417	28	,	,	PUNCT
gujaf-278	417	29	m.f	m.f	PROPN
gujaf-278	417	30	.	.	PUNCT
gujaf-278	417	31	(	(	PUNCT
gujaf-278	417	32	2023	2023	NUM
gujaf-278	417	33	)	)	PUNCT
gujaf-278	417	34	.	.	PUNCT
gujaf-278	418	1	do	do	AUX
gujaf-278	418	2	ceo	ceo	NOUN
gujaf-278	418	3	duality	duality	NOUN
gujaf-278	418	4	and	and	CCONJ
gujaf-278	418	5	expertise	expertise	NOUN
gujaf-278	418	6	affect	affect	VERB
gujaf-278	418	7	earnings	earning	NOUN
gujaf-278	418	8	management	management	NOUN
gujaf-278	418	9	behavior	behavior	NOUN
gujaf-278	418	10	?	?	PUNCT
gujaf-278	419	1	the	the	DET
gujaf-278	419	2	moderating	moderate	VERB
gujaf-278	419	3	effect	effect	NOUN
gujaf-278	419	4	of	of	ADP
gujaf-278	419	5	family	family	NOUN
gujaf-278	419	6	ownership	ownership	NOUN
gujaf-278	419	7	,	,	PUNCT
gujaf-278	419	8	journal	journal	NOUN
gujaf-278	419	9	of	of	ADP
gujaf-278	419	10	family	family	NOUN
gujaf-278	419	11	business	business	NOUN
gujaf-278	419	12	management	management	NOUN
gujaf-278	419	13	,	,	PUNCT
gujaf-278	419	14	13(4	13(4	NUM
gujaf-278	419	15	)	)	PUNCT
gujaf-278	419	16	,	,	PUNCT
gujaf-278	419	17	13921409	13921409	NUM
gujaf-278	419	18	.	.	PUNCT
gujaf-278	420	1	https://doi.org/10.1108/jfbm-03-2023-0030peni	https://doi.org/10.1108/jfbm-03-2023-0030peni	PROPN
gujaf-278	420	2	,	,	PUNCT
gujaf-278	420	3	e.	e.	PROPN
gujaf-278	420	4	&	&	CCONJ
gujaf-278	420	5	vahamma	vahamma	PROPN
gujaf-278	420	6	,	,	PUNCT
gujaf-278	420	7	s.	s.	PROPN
gujaf-278	420	8	(	(	PUNCT
gujaf-278	420	9	2010	2010	NUM
gujaf-278	420	10	)	)	PUNCT
gujaf-278	420	11	.	.	PUNCT
gujaf-278	421	1	female	female	ADJ
gujaf-278	421	2	executives	executive	NOUN
gujaf-278	421	3	and	and	CCONJ
gujaf-278	421	4	earnings	earning	NOUN
gujaf-278	421	5	management	management	NOUN
gujaf-278	421	6	”	"	PUNCT
gujaf-278	421	7	,	,	PUNCT
gujaf-278	421	8	managerial	managerial	ADJ
gujaf-278	421	9	.	.	PUNCT
gujaf-278	422	1	finance	finance	PROPN
gujaf-278	422	2	journal	journal	PROPN
gujaf-278	422	3	,	,	PUNCT
gujaf-278	422	4	vol	vol	NOUN
gujaf-278	422	5	.	.	PROPN
gujaf-278	422	6	36	36	NUM
gujaf-278	423	1	no	no	NOUN
gujaf-278	423	2	.	.	NOUN
gujaf-278	424	1	7	7	NUM
gujaf-278	424	2	,	,	PUNCT
gujaf-278	424	3	pp	pp	ADJ
gujaf-278	424	4	.	.	PUNCT
gujaf-278	425	1	1	1	NUM
gujaf-278	425	2	-	-	SYM
gujaf-278	425	3	20	20	NUM
gujaf-278	425	4	siegel	siegel	NOUN
gujaf-278	425	5	,	,	PUNCT
gujaf-278	425	6	j.	j.	PROPN
gujaf-278	425	7	(	(	PUNCT
gujaf-278	425	8	1982	1982	NUM
gujaf-278	425	9	)	)	PUNCT
gujaf-278	425	10	.	.	PUNCT
gujaf-278	426	1	the	the	DET
gujaf-278	426	2	“	"	PUNCT
gujaf-278	426	3	quality	quality	NOUN
gujaf-278	426	4	of	of	ADP
gujaf-278	426	5	earnings	earning	NOUN
gujaf-278	426	6	”	"	PUNCT
gujaf-278	426	7	concept	concept	NOUN
gujaf-278	426	8	–	–	PUNCT
gujaf-278	426	9	a	a	DET
gujaf-278	426	10	survey	survey	NOUN
gujaf-278	426	11	.	.	PUNCT
gujaf-278	427	1	financial	financial	ADJ
gujaf-278	427	2	analysts	analyst	NOUN
gujaf-278	427	3	journal	journal	PROPN
gujaf-278	427	4	.	.	PUNCT
gujaf-278	428	1	soares	soares	PROPN
gujaf-278	428	2	,	,	PUNCT
gujaf-278	428	3	n.	n.	PROPN
gujaf-278	428	4	guedes	guedes	PROPN
gujaf-278	428	5	,	,	PUNCT
gujaf-278	428	6	m.j	m.j	PROPN
gujaf-278	428	7	.	.	PROPN
gujaf-278	428	8	&	&	CCONJ
gujaf-278	428	9	gaio	gaio	PROPN
gujaf-278	428	10	,	,	PUNCT
gujaf-278	428	11	c.	c.	PROPN
gujaf-278	428	12	(	(	PUNCT
gujaf-278	428	13	2018	2018	NUM
gujaf-278	428	14	)	)	PUNCT
gujaf-278	428	15	.	.	PUNCT
gujaf-278	429	1	exploring	explore	VERB
gujaf-278	429	2	the	the	DET
gujaf-278	429	3	relationship	relationship	NOUN
gujaf-278	429	4	between	between	ADP
gujaf-278	429	5	gender	gender	NOUN
gujaf-278	429	6	diversity	diversity	NOUN
gujaf-278	429	7	and	and	CCONJ
gujaf-278	429	8	earnings	earning	NOUN
gujaf-278	429	9	management	management	NOUN
gujaf-278	429	10	:	:	PUNCT
gujaf-278	429	11	does	do	VERB
gujaf-278	429	12	critical	critical	ADJ
gujaf-278	429	13	mass	mass	NOUN
gujaf-278	429	14	matter	matter	NOUN
gujaf-278	429	15	?	?	PUNCT
gujaf-278	430	1	yahaya	yahaya	NOUN
gujaf-278	430	2	,	,	PUNCT
gujaf-278	430	3	o.	o.	NOUN
gujaf-278	430	4	a.	a.	NOUN
gujaf-278	430	5	(	(	PUNCT
gujaf-278	430	6	2022	2022	NUM
gujaf-278	430	7	)	)	PUNCT
gujaf-278	430	8	.	.	PUNCT
gujaf-278	431	1	do	do	VERB
gujaf-278	431	2	ceos	ceos	PROPN
gujaf-278	431	3	influence	influence	VERB
gujaf-278	431	4	earnings	earning	NOUN
gujaf-278	431	5	management	management	NOUN
gujaf-278	431	6	?	?	PUNCT
gujaf-278	432	1	south	south	ADJ
gujaf-278	432	2	african	african	ADJ
gujaf-278	432	3	journal	journal	NOUN
gujaf-278	432	4	of	of	ADP
gujaf-278	432	5	accounting	accounting	NOUN
gujaf-278	432	6	research	research	NOUN
gujaf-278	432	7	,	,	PUNCT
gujaf-278	432	8	36(2	36(2	NUM
gujaf-278	432	9	)	)	PUNCT
gujaf-278	432	10	,	,	PUNCT
gujaf-278	432	11	1	1	NUM
gujaf-278	432	12	-	-	SYM
gujaf-278	432	13	13	13	NUM
gujaf-278	432	14	.	.	PUNCT
gujaf-278	433	1	doi:10.1080/10291954.2020.186048x	doi:10.1080/10291954.2020.186048x	X
gujaf-278	433	2	https://doi.org/10.1108/jfbm-03-2023-0030	https://doi.org/10.1108/jfbm-03-2023-0030	NOUN
gujaf-278	433	3	gusau	gusau	PROPN
gujaf-278	433	4	journal	journal	NOUN
gujaf-278	433	5	of	of	ADP
gujaf-278	433	6	accounting	accounting	NOUN
gujaf-278	433	7	and	and	CCONJ
gujaf-278	433	8	finance	finance	NOUN
gujaf-278	433	9	,	,	PUNCT
gujaf-278	433	10	vol	vol	NOUN
gujaf-278	433	11	.	.	PROPN
gujaf-278	433	12	5	5	NUM
gujaf-278	433	13	,	,	PUNCT
gujaf-278	433	14	issue	issue	NOUN
gujaf-278	433	15	1	1	NUM
gujaf-278	433	16	,	,	PUNCT
gujaf-278	433	17	april	april	PROPN
gujaf-278	433	18	,	,	PUNCT
gujaf-278	433	19	2024	2024	NUM
gujaf-278	433	20	86	86	NUM
gujaf-278	433	21	yeh	yeh	NOUN
gujaf-278	433	22	,	,	PUNCT
gujaf-278	433	23	y.m.c	y.m.c	PROPN
gujaf-278	433	24	.	.	PROPN
gujaf-278	433	25	,	,	PUNCT
gujaf-278	433	26	chen	chen	PROPN
gujaf-278	433	27	,	,	PUNCT
gujaf-278	433	28	h.w	h.w	PROPN
gujaf-278	433	29	.	.	PROPN
gujaf-278	433	30	,	,	PUNCT
gujaf-278	433	31	wu	wu	PROPN
gujaf-278	433	32	,	,	PUNCT
gujaf-278	433	33	m.c	m.c	PROPN
gujaf-278	433	34	.	.	PROPN
gujaf-278	433	35	(	(	PUNCT
gujaf-278	433	36	2014	2014	NUM
gujaf-278	433	37	)	)	PUNCT
gujaf-278	433	38	.	.	PUNCT
gujaf-278	434	1	can	can	AUX
gujaf-278	434	2	information	information	VERB
gujaf-278	434	3	transparency	transparency	NOUN
gujaf-278	434	4	improve	improve	VERB
gujaf-278	434	5	earnings	earning	NOUN
gujaf-278	434	6	quality	quality	NOUN
gujaf-278	434	7	attributes	attribute	VERB
gujaf-278	434	8	?	?	PUNCT
gujaf-278	435	1	evidence	evidence	NOUN
gujaf-278	435	2	from	from	ADP
gujaf-278	435	3	an	an	DET
gujaf-278	435	4	enhanced	enhanced	ADJ
gujaf-278	435	5	disclosure	disclosure	NOUN
gujaf-278	435	6	regime	regime	NOUN
gujaf-278	435	7	in	in	ADP
gujaf-278	435	8	taiwan	taiwan	PROPN
gujaf-278	435	9	.	.	PUNCT
gujaf-278	436	1	emerg	emerg	PROPN
gujaf-278	436	2	.	.	PUNCT
gujaf-278	437	1	mark	mark	PROPN
gujaf-278	437	2	.	.	PUNCT
gujaf-278	438	1	financ	financ	PROPN
gujaf-278	438	2	.	.	PUNCT
gujaf-278	439	1	trade	trade	NOUN
gujaf-278	439	2	50	50	NUM
gujaf-278	439	3	(	(	PUNCT
gujaf-278	439	4	4	4	NUM
gujaf-278	439	5	)	)	PUNCT
gujaf-278	439	6	,	,	PUNCT
gujaf-278	439	7	237–253	237–253	NUM
gujaf-278	439	8	.	.	PUNCT