id	sid	tid	token	lemma	pos
gujaf-279	1	1	gusau	gusau	PROPN
gujaf-279	1	2	journal	journal	NOUN
gujaf-279	1	3	of	of	ADP
gujaf-279	1	4	accounting	accounting	NOUN
gujaf-279	1	5	and	and	CCONJ
gujaf-279	1	6	finance	finance	NOUN
gujaf-279	1	7	(	(	PUNCT
gujaf-279	1	8	gujaf	gujaf	NOUN
gujaf-279	1	9	)	)	PUNCT
gujaf-279	1	10	vol	vol	NOUN
gujaf-279	1	11	.	.	NOUN
gujaf-279	2	1	5	5	NUM
gujaf-279	2	2	issue	issue	NOUN
gujaf-279	2	3	1	1	NUM
gujaf-279	2	4	,	,	PUNCT
gujaf-279	2	5	april	april	PROPN
gujaf-279	2	6	,	,	PUNCT
gujaf-279	2	7	2024	2024	NUM
gujaf-279	2	8	issn	issn	X
gujaf-279	2	9	:	:	PUNCT
gujaf-279	2	10	2756	2756	NUM
gujaf-279	2	11	-	-	PUNCT
gujaf-279	2	12	665x	665x	NOUN
gujaf-279	2	13	a	a	DET
gujaf-279	2	14	publication	publication	NOUN
gujaf-279	2	15	of	of	ADP
gujaf-279	2	16	department	department	NOUN
gujaf-279	2	17	of	of	ADP
gujaf-279	2	18	accounting	accounting	NOUN
gujaf-279	2	19	and	and	CCONJ
gujaf-279	2	20	finance	finance	NOUN
gujaf-279	2	21	,	,	PUNCT
gujaf-279	2	22	faculty	faculty	NOUN
gujaf-279	2	23	of	of	ADP
gujaf-279	2	24	management	management	NOUN
gujaf-279	2	25	and	and	CCONJ
gujaf-279	2	26	social	social	ADJ
gujaf-279	2	27	sciences	science	NOUN
gujaf-279	2	28	,	,	PUNCT
gujaf-279	2	29	federal	federal	ADJ
gujaf-279	2	30	university	university	NOUN
gujaf-279	2	31	gusau	gusau	NOUN
gujaf-279	2	32	,	,	PUNCT
gujaf-279	2	33	zamfara	zamfara	PROPN
gujaf-279	2	34	state	state	PROPN
gujaf-279	2	35	-nigeria	-nigeria	PROPN
gujaf-279	2	36	gusau	gusau	ADJ
gujaf-279	2	37	journal	journal	NOUN
gujaf-279	2	38	of	of	ADP
gujaf-279	2	39	accounting	accounting	NOUN
gujaf-279	2	40	and	and	CCONJ
gujaf-279	2	41	finance	finance	NOUN
gujaf-279	2	42	,	,	PUNCT
gujaf-279	2	43	vol	vol	NOUN
gujaf-279	2	44	.	.	PROPN
gujaf-279	2	45	5	5	NUM
gujaf-279	2	46	,	,	PUNCT
gujaf-279	2	47	issue	issue	NOUN
gujaf-279	2	48	1	1	NUM
gujaf-279	2	49	,	,	PUNCT
gujaf-279	2	50	april	april	PROPN
gujaf-279	2	51	,	,	PUNCT
gujaf-279	2	52	2024	2024	NUM
gujaf-279	2	53	ii	ii	NUM
gujaf-279	2	54	©	©	PROPN
gujaf-279	2	55	department	department	PROPN
gujaf-279	2	56	of	of	ADP
gujaf-279	2	57	accounting	accounting	NOUN
gujaf-279	2	58	and	and	CCONJ
gujaf-279	2	59	finance	finance	NOUN
gujaf-279	2	60	vol	vol	NOUN
gujaf-279	2	61	.	.	PUNCT
gujaf-279	2	62	5	5	NUM
gujaf-279	2	63	issue	issue	NOUN
gujaf-279	2	64	1	1	NUM
gujaf-279	2	65	april	april	PROPN
gujaf-279	2	66	,	,	PUNCT
gujaf-279	2	67	2024	2024	NUM
gujaf-279	2	68	issn	issn	X
gujaf-279	2	69	:	:	PUNCT
gujaf-279	2	70	2756	2756	NUM
gujaf-279	2	71	-	-	PUNCT
gujaf-279	2	72	665x	665x	NOUN
gujaf-279	2	73	a	a	DET
gujaf-279	2	74	publication	publication	NOUN
gujaf-279	2	75	of	of	ADP
gujaf-279	2	76	department	department	NOUN
gujaf-279	2	77	of	of	ADP
gujaf-279	2	78	accounting	accounting	NOUN
gujaf-279	2	79	and	and	CCONJ
gujaf-279	2	80	finance	finance	NOUN
gujaf-279	2	81	,	,	PUNCT
gujaf-279	2	82	faculty	faculty	NOUN
gujaf-279	2	83	of	of	ADP
gujaf-279	2	84	management	management	NOUN
gujaf-279	2	85	and	and	CCONJ
gujaf-279	2	86	social	social	ADJ
gujaf-279	2	87	sciences	science	NOUN
gujaf-279	2	88	,	,	PUNCT
gujaf-279	2	89	federal	federal	ADJ
gujaf-279	2	90	university	university	NOUN
gujaf-279	2	91	gusau	gusau	NOUN
gujaf-279	2	92	,	,	PUNCT
gujaf-279	2	93	zamfara	zamfara	PROPN
gujaf-279	2	94	state	state	NOUN
gujaf-279	2	95	-nigeria	-nigeria	PROPN
gujaf-279	2	96	all	all	DET
gujaf-279	2	97	rights	right	NOUN
gujaf-279	2	98	reserved	reserve	VERB
gujaf-279	2	99	except	except	SCONJ
gujaf-279	2	100	for	for	ADP
gujaf-279	2	101	academic	academic	ADJ
gujaf-279	2	102	purposes	purpose	NOUN
gujaf-279	2	103	no	no	DET
gujaf-279	2	104	part	part	NOUN
gujaf-279	2	105	or	or	CCONJ
gujaf-279	2	106	whole	whole	NOUN
gujaf-279	2	107	of	of	ADP
gujaf-279	2	108	this	this	DET
gujaf-279	2	109	publication	publication	NOUN
gujaf-279	2	110	is	be	AUX
gujaf-279	2	111	allowed	allow	VERB
gujaf-279	2	112	to	to	PART
gujaf-279	2	113	be	be	AUX
gujaf-279	2	114	reproduced	reproduce	VERB
gujaf-279	2	115	,	,	PUNCT
gujaf-279	2	116	stored	store	VERB
gujaf-279	2	117	in	in	ADP
gujaf-279	2	118	a	a	DET
gujaf-279	2	119	retrieval	retrieval	NOUN
gujaf-279	2	120	system	system	NOUN
gujaf-279	2	121	or	or	CCONJ
gujaf-279	2	122	transmitted	transmit	VERB
gujaf-279	2	123	in	in	ADP
gujaf-279	2	124	any	any	DET
gujaf-279	2	125	form	form	NOUN
gujaf-279	2	126	or	or	CCONJ
gujaf-279	2	127	by	by	ADP
gujaf-279	2	128	any	any	DET
gujaf-279	2	129	means	mean	NOUN
gujaf-279	2	130	be	be	AUX
gujaf-279	2	131	it	it	PRON
gujaf-279	2	132	mechanical	mechanical	ADJ
gujaf-279	2	133	,	,	PUNCT
gujaf-279	2	134	electrical	electrical	ADJ
gujaf-279	2	135	,	,	PUNCT
gujaf-279	2	136	photocopying	photocopying	NOUN
gujaf-279	2	137	,	,	PUNCT
gujaf-279	2	138	recording	recording	NOUN
gujaf-279	2	139	or	or	CCONJ
gujaf-279	2	140	otherwise	otherwise	ADV
gujaf-279	2	141	,	,	PUNCT
gujaf-279	2	142	without	without	ADP
gujaf-279	2	143	prior	prior	ADJ
gujaf-279	2	144	permission	permission	NOUN
gujaf-279	2	145	of	of	ADP
gujaf-279	2	146	the	the	DET
gujaf-279	2	147	copyright	copyright	NOUN
gujaf-279	2	148	owner	owner	NOUN
gujaf-279	2	149	.	.	PUNCT
gujaf-279	3	1	published	publish	VERB
gujaf-279	3	2	and	and	CCONJ
gujaf-279	3	3	printed	print	VERB
gujaf-279	3	4	by	by	ADP
gujaf-279	3	5	ahmadu	ahmadu	PROPN
gujaf-279	3	6	bello	bello	PROPN
gujaf-279	3	7	university	university	NOUN
gujaf-279	3	8	press	press	NOUN
gujaf-279	3	9	limited	limit	VERB
gujaf-279	3	10	,	,	PUNCT
gujaf-279	3	11	zaria	zaria	PROPN
gujaf-279	3	12	,	,	PUNCT
gujaf-279	3	13	kaduna	kaduna	PROPN
gujaf-279	3	14	state	state	PROPN
gujaf-279	3	15	,	,	PUNCT
gujaf-279	3	16	nigeria	nigeria	PROPN
gujaf-279	3	17	.	.	PUNCT
gujaf-279	4	1	tel	tel	ADP
gujaf-279	4	2	:	:	PUNCT
gujaf-279	4	3	08065949711	08065949711	NUM
gujaf-279	4	4	e	e	NOUN
gujaf-279	4	5	-	-	NOUN
gujaf-279	4	6	mail	mail	NOUN
gujaf-279	4	7	:	:	PUNCT
gujaf-279	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-279	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-279	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-279	5	1	website	website	NOUN
gujaf-279	5	2	:	:	PUNCT
gujaf-279	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-279	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-279	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-279	5	6	gusau	gusau	ADJ
gujaf-279	5	7	journal	journal	NOUN
gujaf-279	5	8	of	of	ADP
gujaf-279	5	9	accounting	accounting	NOUN
gujaf-279	5	10	and	and	CCONJ
gujaf-279	5	11	finance	finance	NOUN
gujaf-279	5	12	,	,	PUNCT
gujaf-279	5	13	vol	vol	NOUN
gujaf-279	5	14	.	.	PROPN
gujaf-279	5	15	5	5	NUM
gujaf-279	5	16	,	,	PUNCT
gujaf-279	5	17	issue	issue	NOUN
gujaf-279	5	18	1	1	NUM
gujaf-279	5	19	,	,	PUNCT
gujaf-279	5	20	april	april	PROPN
gujaf-279	5	21	,	,	PUNCT
gujaf-279	5	22	2024	2024	NUM
gujaf-279	5	23	iii	iii	NUM
gujaf-279	5	24	editorial	editorial	PROPN
gujaf-279	5	25	board	board	NOUN
gujaf-279	5	26	editor	editor	NOUN
gujaf-279	5	27	-	-	PUNCT
gujaf-279	5	28	in	in	ADP
gujaf-279	5	29	-	-	PUNCT
gujaf-279	5	30	chief	chief	NOUN
gujaf-279	5	31	:	:	PUNCT
gujaf-279	6	1	prof	prof	PROPN
gujaf-279	6	2	.	.	PUNCT
gujaf-279	6	3	shehu	shehu	PROPN
gujaf-279	6	4	usman	usman	PROPN
gujaf-279	6	5	hassan	hassan	PROPN
gujaf-279	6	6	department	department	PROPN
gujaf-279	6	7	of	of	ADP
gujaf-279	6	8	accounting	accounting	PROPN
gujaf-279	6	9	,	,	PUNCT
gujaf-279	6	10	federal	federal	ADJ
gujaf-279	6	11	university	university	PROPN
gujaf-279	6	12	of	of	ADP
gujaf-279	6	13	kashere	kashere	PROPN
gujaf-279	6	14	,	,	PUNCT
gujaf-279	6	15	gombe	gombe	ADJ
gujaf-279	6	16	state	state	NOUN
gujaf-279	6	17	.	.	PUNCT
gujaf-279	7	1	associate	associate	NOUN
gujaf-279	7	2	editor	editor	NOUN
gujaf-279	7	3	:	:	PUNCT
gujaf-279	7	4	dr	dr	PROPN
gujaf-279	7	5	.	.	PROPN
gujaf-279	7	6	muhammad	muhammad	PROPN
gujaf-279	7	7	mustapha	mustapha	PROPN
gujaf-279	7	8	bagudo	bagudo	PROPN
gujaf-279	7	9	department	department	PROPN
gujaf-279	7	10	of	of	ADP
gujaf-279	7	11	accounting	accounting	PROPN
gujaf-279	7	12	,	,	PUNCT
gujaf-279	7	13	ahmadu	ahmadu	PROPN
gujaf-279	7	14	bello	bello	PROPN
gujaf-279	7	15	university	university	PROPN
gujaf-279	7	16	zaria	zaria	PROPN
gujaf-279	7	17	,	,	PUNCT
gujaf-279	7	18	kaduna	kaduna	PROPN
gujaf-279	7	19	state	state	PROPN
gujaf-279	7	20	.	.	PUNCT
gujaf-279	8	1	managing	manage	VERB
gujaf-279	8	2	editor	editor	NOUN
gujaf-279	8	3	:	:	PUNCT
gujaf-279	8	4	umar	umar	PROPN
gujaf-279	8	5	farouk	farouk	PROPN
gujaf-279	8	6	abdulkarim	abdulkarim	PROPN
gujaf-279	8	7	department	department	PROPN
gujaf-279	8	8	of	of	ADP
gujaf-279	8	9	accounting	accounting	NOUN
gujaf-279	8	10	and	and	CCONJ
gujaf-279	8	11	finance	finance	NOUN
gujaf-279	8	12	,	,	PUNCT
gujaf-279	8	13	federal	federal	ADJ
gujaf-279	8	14	university	university	NOUN
gujaf-279	8	15	gusau	gusau	PROPN
gujaf-279	8	16	,	,	PUNCT
gujaf-279	8	17	zamfara	zamfara	PROPN
gujaf-279	8	18	state	state	PROPN
gujaf-279	8	19	.	.	PUNCT
gujaf-279	9	1	editorial	editorial	PROPN
gujaf-279	9	2	board	board	NOUN
gujaf-279	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-279	9	4	modu	modu	PROPN
gujaf-279	9	5	kumshe	kumshe	PROPN
gujaf-279	9	6	department	department	PROPN
gujaf-279	9	7	of	of	ADP
gujaf-279	9	8	accounting	accounting	PROPN
gujaf-279	9	9	,	,	PUNCT
gujaf-279	9	10	university	university	NOUN
gujaf-279	9	11	of	of	ADP
gujaf-279	9	12	maiduguri	maiduguri	PROPN
gujaf-279	9	13	,	,	PUNCT
gujaf-279	9	14	borno	borno	PROPN
gujaf-279	9	15	state	state	PROPN
gujaf-279	9	16	.	.	PUNCT
gujaf-279	10	1	prof	prof	PROPN
gujaf-279	10	2	ugochukwu	ugochukwu	PROPN
gujaf-279	10	3	c.	c.	PROPN
gujaf-279	10	4	nzewi	nzewi	VERB
gujaf-279	10	5	department	department	PROPN
gujaf-279	10	6	of	of	ADP
gujaf-279	10	7	accounting	accounting	PROPN
gujaf-279	10	8	,	,	PUNCT
gujaf-279	10	9	paul	paul	PROPN
gujaf-279	10	10	university	university	PROPN
gujaf-279	10	11	awka	awka	NOUN
gujaf-279	10	12	,	,	PUNCT
gujaf-279	10	13	anambra	anambra	PROPN
gujaf-279	10	14	state	state	PROPN
gujaf-279	10	15	.	.	PUNCT
gujaf-279	11	1	prof	prof	PROPN
gujaf-279	11	2	kabir	kabir	PROPN
gujaf-279	11	3	tahir	tahir	PROPN
gujaf-279	11	4	hamid	hamid	PROPN
gujaf-279	11	5	department	department	PROPN
gujaf-279	11	6	of	of	ADP
gujaf-279	11	7	accounting	accounting	PROPN
gujaf-279	11	8	,	,	PUNCT
gujaf-279	11	9	bayero	bayero	PROPN
gujaf-279	11	10	university	university	PROPN
gujaf-279	11	11	,	,	PUNCT
gujaf-279	11	12	kano	kano	PROPN
gujaf-279	11	13	,	,	PUNCT
gujaf-279	11	14	kano	kano	PROPN
gujaf-279	11	15	state	state	PROPN
gujaf-279	11	16	.	.	PUNCT
gujaf-279	12	1	prof	prof	PROPN
gujaf-279	12	2	.	.	PUNCT
gujaf-279	13	1	ekoja	ekoja	PROPN
gujaf-279	13	2	b.	b.	PROPN
gujaf-279	13	3	ekoja	ekoja	PROPN
gujaf-279	13	4	department	department	PROPN
gujaf-279	13	5	of	of	ADP
gujaf-279	13	6	accounting	accounting	PROPN
gujaf-279	13	7	,	,	PUNCT
gujaf-279	13	8	university	university	PROPN
gujaf-279	13	9	of	of	ADP
gujaf-279	13	10	jos	jos	PROPN
gujaf-279	13	11	.	.	PROPN
gujaf-279	13	12	prof	prof	PROPN
gujaf-279	13	13	.	.	PUNCT
gujaf-279	14	1	clifford	clifford	PROPN
gujaf-279	14	2	ofurum	ofurum	PROPN
gujaf-279	14	3	department	department	PROPN
gujaf-279	14	4	of	of	ADP
gujaf-279	14	5	accounting	accounting	PROPN
gujaf-279	14	6	,	,	PUNCT
gujaf-279	14	7	university	university	NOUN
gujaf-279	14	8	of	of	ADP
gujaf-279	14	9	portharcourt	portharcourt	PROPN
gujaf-279	14	10	,	,	PUNCT
gujaf-279	14	11	rivers	river	NOUN
gujaf-279	14	12	state	state	PROPN
gujaf-279	14	13	.	.	PUNCT
gujaf-279	15	1	prof	prof	PROPN
gujaf-279	15	2	.	.	PUNCT
gujaf-279	16	1	ahmad	ahmad	PROPN
gujaf-279	16	2	bello	bello	PROPN
gujaf-279	16	3	dogarawa	dogarawa	PROPN
gujaf-279	16	4	department	department	PROPN
gujaf-279	16	5	of	of	ADP
gujaf-279	16	6	accounting	accounting	NOUN
gujaf-279	16	7	,	,	PUNCT
gujaf-279	16	8	ahmadu	ahmadu	PROPN
gujaf-279	16	9	bello	bello	PROPN
gujaf-279	16	10	university	university	PROPN
gujaf-279	16	11	zaria	zaria	PROPN
gujaf-279	16	12	.	.	PUNCT
gujaf-279	17	1	prof	prof	PROPN
gujaf-279	17	2	.	.	PUNCT
gujaf-279	18	1	yusuf	yusuf	PROPN
gujaf-279	18	2	.	.	PUNCT
gujaf-279	19	1	b.	b.	PROPN
gujaf-279	19	2	rahman	rahman	PROPN
gujaf-279	19	3	department	department	PROPN
gujaf-279	19	4	of	of	ADP
gujaf-279	19	5	accounting	accounting	PROPN
gujaf-279	19	6	,	,	PUNCT
gujaf-279	19	7	lagos	lagos	NOUN
gujaf-279	19	8	state	state	PROPN
gujaf-279	19	9	university	university	PROPN
gujaf-279	19	10	,	,	PUNCT
gujaf-279	19	11	lagos	lagos	NOUN
gujaf-279	19	12	state	state	NOUN
gujaf-279	19	13	.	.	PUNCT
gujaf-279	20	1	gusau	gusau	PROPN
gujaf-279	20	2	journal	journal	PROPN
gujaf-279	20	3	of	of	ADP
gujaf-279	20	4	accounting	accounting	NOUN
gujaf-279	20	5	and	and	CCONJ
gujaf-279	20	6	finance	finance	NOUN
gujaf-279	20	7	,	,	PUNCT
gujaf-279	20	8	vol	vol	NOUN
gujaf-279	20	9	.	.	PROPN
gujaf-279	20	10	5	5	NUM
gujaf-279	20	11	,	,	PUNCT
gujaf-279	20	12	issue	issue	NOUN
gujaf-279	20	13	1	1	NUM
gujaf-279	20	14	,	,	PUNCT
gujaf-279	20	15	april	april	PROPN
gujaf-279	20	16	,	,	PUNCT
gujaf-279	20	17	2024	2024	NUM
gujaf-279	20	18	iv	iv	NUM
gujaf-279	20	19	prof	prof	NOUN
gujaf-279	20	20	.	.	PUNCT
gujaf-279	21	1	suleiman	suleiman	PROPN
gujaf-279	21	2	a.	a.	PROPN
gujaf-279	21	3	s.	s.	PROPN
gujaf-279	21	4	aruwa	aruwa	PROPN
gujaf-279	21	5	department	department	PROPN
gujaf-279	21	6	of	of	ADP
gujaf-279	21	7	accounting	accounting	PROPN
gujaf-279	21	8	,	,	PUNCT
gujaf-279	21	9	nasarawa	nasarawa	PROPN
gujaf-279	21	10	state	state	PROPN
gujaf-279	21	11	university	university	PROPN
gujaf-279	21	12	,	,	PUNCT
gujaf-279	21	13	keffi	keffi	PROPN
gujaf-279	21	14	,	,	PUNCT
gujaf-279	21	15	nasarawa	nasarawa	PROPN
gujaf-279	21	16	state	state	PROPN
gujaf-279	21	17	.	.	PUNCT
gujaf-279	22	1	prof	prof	PROPN
gujaf-279	22	2	.	.	PUNCT
gujaf-279	23	1	muhammad	muhammad	PROPN
gujaf-279	23	2	junaidu	junaidu	PROPN
gujaf-279	23	3	kurawa	kurawa	PROPN
gujaf-279	23	4	department	department	PROPN
gujaf-279	23	5	of	of	ADP
gujaf-279	23	6	accounting	accounting	PROPN
gujaf-279	23	7	,	,	PUNCT
gujaf-279	23	8	bayero	bayero	PROPN
gujaf-279	23	9	university	university	PROPN
gujaf-279	23	10	kano	kano	PROPN
gujaf-279	23	11	,	,	PUNCT
gujaf-279	23	12	kano	kano	PROPN
gujaf-279	23	13	state	state	PROPN
gujaf-279	23	14	.	.	PUNCT
gujaf-279	24	1	prof	prof	PROPN
gujaf-279	24	2	.	.	PUNCT
gujaf-279	25	1	muhammad	muhammad	PROPN
gujaf-279	25	2	habibu	habibu	ADJ
gujaf-279	25	3	sabari	sabari	PROPN
gujaf-279	25	4	department	department	PROPN
gujaf-279	25	5	of	of	ADP
gujaf-279	25	6	accounting	accounting	NOUN
gujaf-279	25	7	,	,	PUNCT
gujaf-279	25	8	ahmadu	ahmadu	PROPN
gujaf-279	25	9	bello	bello	PROPN
gujaf-279	25	10	university	university	PROPN
gujaf-279	25	11	,	,	PUNCT
gujaf-279	25	12	zaria	zaria	PROPN
gujaf-279	25	13	.	.	PUNCT
gujaf-279	25	14	prof	prof	PROPN
gujaf-279	25	15	.	.	PUNCT
gujaf-279	26	1	okpanachi	okpanachi	PROPN
gujaf-279	26	2	joshua	joshua	PROPN
gujaf-279	26	3	department	department	PROPN
gujaf-279	26	4	of	of	ADP
gujaf-279	26	5	accounting	accounting	NOUN
gujaf-279	26	6	and	and	CCONJ
gujaf-279	26	7	management	management	NOUN
gujaf-279	26	8	,	,	PUNCT
gujaf-279	26	9	nigerian	nigerian	ADJ
gujaf-279	26	10	defence	defence	PROPN
gujaf-279	26	11	academy	academy	PROPN
gujaf-279	26	12	,	,	PUNCT
gujaf-279	26	13	kaduna	kaduna	PROPN
gujaf-279	26	14	.	.	PROPN
gujaf-279	26	15	prof	prof	PROPN
gujaf-279	26	16	.	.	PUNCT
gujaf-279	27	1	hassan	hassan	PROPN
gujaf-279	27	2	ibrahim	ibrahim	PROPN
gujaf-279	27	3	department	department	PROPN
gujaf-279	27	4	of	of	ADP
gujaf-279	27	5	accounting	accounting	PROPN
gujaf-279	27	6	,	,	PUNCT
gujaf-279	27	7	ibb	ibb	NOUN
gujaf-279	27	8	university	university	NOUN
gujaf-279	27	9	,	,	PUNCT
gujaf-279	27	10	lapai	lapai	NOUN
gujaf-279	27	11	,	,	PUNCT
gujaf-279	27	12	niger	niger	NOUN
gujaf-279	27	13	state	state	NOUN
gujaf-279	27	14	.	.	PUNCT
gujaf-279	28	1	prof	prof	PROPN
gujaf-279	28	2	.	.	PUNCT
gujaf-279	29	1	ifeoma	ifeoma	PROPN
gujaf-279	29	2	mary	mary	PROPN
gujaf-279	29	3	okwo	okwo	PROPN
gujaf-279	29	4	department	department	PROPN
gujaf-279	29	5	of	of	ADP
gujaf-279	29	6	accounting	accounting	PROPN
gujaf-279	29	7	,	,	PUNCT
gujaf-279	29	8	enugu	enugu	PROPN
gujaf-279	29	9	state	state	PROPN
gujaf-279	29	10	university	university	PROPN
gujaf-279	29	11	of	of	ADP
gujaf-279	29	12	science	science	NOUN
gujaf-279	29	13	and	and	CCONJ
gujaf-279	29	14	technology	technology	NOUN
gujaf-279	29	15	,	,	PUNCT
gujaf-279	29	16	enugu	enugu	PROPN
gujaf-279	29	17	state	state	PROPN
gujaf-279	29	18	.	.	PUNCT
gujaf-279	30	1	prof	prof	PROPN
gujaf-279	30	2	.	.	PROPN
gujaf-279	31	1	aminu	aminu	PROPN
gujaf-279	31	2	isah	isah	PROPN
gujaf-279	31	3	department	department	PROPN
gujaf-279	31	4	of	of	ADP
gujaf-279	31	5	accounting	accounting	PROPN
gujaf-279	31	6	,	,	PUNCT
gujaf-279	31	7	bayero	bayero	PROPN
gujaf-279	31	8	university	university	PROPN
gujaf-279	31	9	,	,	PUNCT
gujaf-279	31	10	kano	kano	PROPN
gujaf-279	31	11	,	,	PUNCT
gujaf-279	31	12	kano	kano	PROPN
gujaf-279	31	13	state	state	PROPN
gujaf-279	31	14	.	.	PUNCT
gujaf-279	32	1	prof	prof	PROPN
gujaf-279	32	2	.	.	PUNCT
gujaf-279	33	1	ahmadu	ahmadu	PROPN
gujaf-279	33	2	bello	bello	PROPN
gujaf-279	33	3	department	department	PROPN
gujaf-279	33	4	of	of	ADP
gujaf-279	33	5	accounting	accounting	NOUN
gujaf-279	33	6	,	,	PUNCT
gujaf-279	33	7	ahmadu	ahmadu	PROPN
gujaf-279	33	8	bello	bello	PROPN
gujaf-279	33	9	university	university	PROPN
gujaf-279	33	10	,	,	PUNCT
gujaf-279	33	11	zaria	zaria	PROPN
gujaf-279	33	12	.	.	PUNCT
gujaf-279	34	1	prof	prof	PROPN
gujaf-279	34	2	.	.	PUNCT
gujaf-279	35	1	musa	musa	PROPN
gujaf-279	35	2	yelwa	yelwa	PROPN
gujaf-279	35	3	abubakar	abubakar	PROPN
gujaf-279	35	4	department	department	PROPN
gujaf-279	35	5	of	of	ADP
gujaf-279	35	6	accounting	accounting	PROPN
gujaf-279	35	7	,	,	PUNCT
gujaf-279	35	8	usmanu	usmanu	PROPN
gujaf-279	35	9	danfodiyo	danfodiyo	PROPN
gujaf-279	35	10	university	university	PROPN
gujaf-279	35	11	,	,	PUNCT
gujaf-279	35	12	sokoto	sokoto	PROPN
gujaf-279	35	13	state	state	PROPN
gujaf-279	35	14	.	.	PUNCT
gujaf-279	36	1	prof	prof	PROPN
gujaf-279	36	2	.	.	PUNCT
gujaf-279	37	1	salisu	salisu	PROPN
gujaf-279	37	2	abubakar	abubakar	PROPN
gujaf-279	37	3	department	department	PROPN
gujaf-279	37	4	of	of	ADP
gujaf-279	37	5	accounting	accounting	NOUN
gujaf-279	37	6	,	,	PUNCT
gujaf-279	37	7	ahmadu	ahmadu	PROPN
gujaf-279	37	8	bello	bello	PROPN
gujaf-279	37	9	university	university	PROPN
gujaf-279	37	10	zaria	zaria	PROPN
gujaf-279	37	11	,	,	PUNCT
gujaf-279	37	12	kaduna	kaduna	PROPN
gujaf-279	37	13	state	state	PROPN
gujaf-279	37	14	.	.	PUNCT
gujaf-279	38	1	prof	prof	PROPN
gujaf-279	38	2	.	.	PUNCT
gujaf-279	39	1	sunusi	sunusi	PROPN
gujaf-279	39	2	sa'ad	sa'ad	PROPN
gujaf-279	39	3	ahmad	ahmad	PROPN
gujaf-279	39	4	department	department	PROPN
gujaf-279	39	5	of	of	ADP
gujaf-279	39	6	accounting	accounting	PROPN
gujaf-279	39	7	,	,	PUNCT
gujaf-279	39	8	federal	federal	ADJ
gujaf-279	39	9	university	university	NOUN
gujaf-279	39	10	dutse	dutse	NOUN
gujaf-279	39	11	,	,	PUNCT
gujaf-279	39	12	jigawa	jigawa	PROPN
gujaf-279	39	13	state	state	PROPN
gujaf-279	39	14	.	.	PUNCT
gujaf-279	40	1	prof	prof	PROPN
gujaf-279	40	2	.	.	PUNCT
gujaf-279	41	1	isaq	isaq	PROPN
gujaf-279	41	2	alhaji	alhaji	PROPN
gujaf-279	41	3	samaila	samaila	PROPN
gujaf-279	41	4	department	department	PROPN
gujaf-279	41	5	of	of	ADP
gujaf-279	41	6	accounting	accounting	PROPN
gujaf-279	41	7	,	,	PUNCT
gujaf-279	41	8	bayero	bayero	PROPN
gujaf-279	41	9	university	university	NOUN
gujaf-279	41	10	,	,	PUNCT
gujaf-279	41	11	kano	kano	PROPN
gujaf-279	41	12	state	state	PROPN
gujaf-279	41	13	.	.	PUNCT
gujaf-279	42	1	gusau	gusau	PROPN
gujaf-279	42	2	journal	journal	PROPN
gujaf-279	42	3	of	of	ADP
gujaf-279	42	4	accounting	accounting	NOUN
gujaf-279	42	5	and	and	CCONJ
gujaf-279	42	6	finance	finance	NOUN
gujaf-279	42	7	,	,	PUNCT
gujaf-279	42	8	vol	vol	NOUN
gujaf-279	42	9	.	.	PROPN
gujaf-279	42	10	5	5	NUM
gujaf-279	42	11	,	,	PUNCT
gujaf-279	42	12	issue	issue	NOUN
gujaf-279	42	13	1	1	NUM
gujaf-279	42	14	,	,	PUNCT
gujaf-279	42	15	april	april	PROPN
gujaf-279	42	16	,	,	PUNCT
gujaf-279	42	17	2024	2024	NUM
gujaf-279	42	18	v	v	ADP
gujaf-279	42	19	dr	dr	PROPN
gujaf-279	42	20	.	.	PROPN
gujaf-279	42	21	fatima	fatima	PROPN
gujaf-279	42	22	alfa	alfa	PROPN
gujaf-279	42	23	department	department	PROPN
gujaf-279	42	24	of	of	ADP
gujaf-279	42	25	accounting	accounting	PROPN
gujaf-279	42	26	,	,	PUNCT
gujaf-279	42	27	university	university	NOUN
gujaf-279	42	28	of	of	ADP
gujaf-279	42	29	maiduguri	maiduguri	PROPN
gujaf-279	42	30	,	,	PUNCT
gujaf-279	42	31	borno	borno	PROPN
gujaf-279	42	32	state	state	PROPN
gujaf-279	42	33	.	.	PUNCT
gujaf-279	43	1	dr	dr	PROPN
gujaf-279	43	2	.	.	PROPN
gujaf-279	43	3	nasiru	nasiru	PROPN
gujaf-279	43	4	a.	a.	PROPN
gujaf-279	43	5	ka’oje	ka’oje	PROPN
gujaf-279	43	6	department	department	PROPN
gujaf-279	43	7	of	of	ADP
gujaf-279	43	8	accounting	accounting	PROPN
gujaf-279	43	9	,	,	PUNCT
gujaf-279	43	10	usmanu	usmanu	PROPN
gujaf-279	43	11	danfodiyo	danfodiyo	PROPN
gujaf-279	43	12	university	university	PROPN
gujaf-279	43	13	sokoto	sokoto	PROPN
gujaf-279	43	14	state	state	PROPN
gujaf-279	43	15	.	.	PUNCT
gujaf-279	44	1	dr	dr	PROPN
gujaf-279	44	2	.	.	PROPN
gujaf-279	44	3	aminu	aminu	PROPN
gujaf-279	44	4	abdullahi	abdullahi	PROPN
gujaf-279	44	5	department	department	PROPN
gujaf-279	44	6	of	of	ADP
gujaf-279	44	7	accounting	accounting	PROPN
gujaf-279	44	8	,	,	PUNCT
gujaf-279	44	9	usmanu	usmanu	PROPN
gujaf-279	44	10	danfodiyo	danfodiyo	PROPN
gujaf-279	44	11	university	university	PROPN
gujaf-279	44	12	sokoto	sokoto	PROPN
gujaf-279	44	13	,	,	PUNCT
gujaf-279	44	14	state	state	PROPN
gujaf-279	44	15	.	.	PUNCT
gujaf-279	45	1	dr	dr	PROPN
gujaf-279	45	2	.	.	PROPN
gujaf-279	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-279	45	4	yahaya	yahaya	PROPN
gujaf-279	45	5	department	department	PROPN
gujaf-279	45	6	of	of	ADP
gujaf-279	45	7	accounting	accounting	PROPN
gujaf-279	45	8	,	,	PUNCT
gujaf-279	45	9	nigerian	nigerian	ADJ
gujaf-279	45	10	defence	defence	PROPN
gujaf-279	45	11	academy	academy	PROPN
gujaf-279	45	12	,	,	PUNCT
gujaf-279	45	13	kaduna	kaduna	PROPN
gujaf-279	45	14	state	state	PROPN
gujaf-279	45	15	.	.	PUNCT
gujaf-279	46	1	dr	dr	PROPN
gujaf-279	46	2	.	.	PROPN
gujaf-279	46	3	saidu	saidu	PROPN
gujaf-279	46	4	adamu	adamu	PROPN
gujaf-279	46	5	department	department	PROPN
gujaf-279	46	6	of	of	ADP
gujaf-279	46	7	accounting	accounting	PROPN
gujaf-279	46	8	,	,	PUNCT
gujaf-279	46	9	federal	federal	ADJ
gujaf-279	46	10	university	university	PROPN
gujaf-279	46	11	of	of	ADP
gujaf-279	46	12	kashere	kashere	PROPN
gujaf-279	46	13	,	,	PUNCT
gujaf-279	46	14	gombe	gombe	ADJ
gujaf-279	46	15	state	state	NOUN
gujaf-279	46	16	.	.	PUNCT
gujaf-279	47	1	dr	dr	PROPN
gujaf-279	47	2	.	.	PROPN
gujaf-279	47	3	nasiru	nasiru	PROPN
gujaf-279	47	4	yunusa	yunusa	PROPN
gujaf-279	47	5	department	department	PROPN
gujaf-279	47	6	of	of	ADP
gujaf-279	47	7	accounting	accounting	NOUN
gujaf-279	47	8	,	,	PUNCT
gujaf-279	47	9	ahmadu	ahmadu	PROPN
gujaf-279	47	10	bello	bello	PROPN
gujaf-279	47	11	university	university	PROPN
gujaf-279	47	12	zaria	zaria	PROPN
gujaf-279	47	13	.	.	PUNCT
gujaf-279	48	1	dr	dr	PROPN
gujaf-279	48	2	.	.	PROPN
gujaf-279	48	3	aisha	aisha	PROPN
gujaf-279	48	4	nuhu	nuhu	PROPN
gujaf-279	48	5	muhammad	muhammad	PROPN
gujaf-279	48	6	department	department	PROPN
gujaf-279	48	7	of	of	ADP
gujaf-279	48	8	accounting	accounting	PROPN
gujaf-279	48	9	,	,	PUNCT
gujaf-279	48	10	ahmadu	ahmadu	PROPN
gujaf-279	48	11	bello	bello	PROPN
gujaf-279	48	12	university	university	PROPN
gujaf-279	48	13	zaria	zaria	PROPN
gujaf-279	48	14	.	.	PUNCT
gujaf-279	49	1	dr	dr	PROPN
gujaf-279	49	2	.	.	PROPN
gujaf-279	49	3	lawal	lawal	PROPN
gujaf-279	49	4	muhammad	muhammad	PROPN
gujaf-279	49	5	department	department	PROPN
gujaf-279	49	6	of	of	ADP
gujaf-279	49	7	accounting	accounting	PROPN
gujaf-279	49	8	,	,	PUNCT
gujaf-279	49	9	ahmadu	ahmadu	PROPN
gujaf-279	49	10	bello	bello	PROPN
gujaf-279	49	11	university	university	PROPN
gujaf-279	49	12	zaria	zaria	PROPN
gujaf-279	49	13	.	.	PUNCT
gujaf-279	50	1	dr	dr	PROPN
gujaf-279	50	2	.	.	PROPN
gujaf-279	50	3	farouk	farouk	PROPN
gujaf-279	50	4	adeza	adeza	PROPN
gujaf-279	50	5	school	school	NOUN
gujaf-279	50	6	of	of	ADP
gujaf-279	50	7	business	business	NOUN
gujaf-279	50	8	and	and	CCONJ
gujaf-279	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-279	50	10	,	,	PUNCT
gujaf-279	50	11	american	american	PROPN
gujaf-279	50	12	university	university	PROPN
gujaf-279	50	13	of	of	ADP
gujaf-279	50	14	nigeria	nigeria	PROPN
gujaf-279	50	15	,	,	PUNCT
gujaf-279	50	16	yola	yola	PROPN
gujaf-279	50	17	.	.	PUNCT
gujaf-279	51	1	dr	dr	PROPN
gujaf-279	51	2	.	.	PROPN
gujaf-279	51	3	bashir	bashir	PROPN
gujaf-279	51	4	umar	umar	PROPN
gujaf-279	51	5	farouk	farouk	PROPN
gujaf-279	51	6	department	department	PROPN
gujaf-279	51	7	of	of	ADP
gujaf-279	51	8	economics	economic	NOUN
gujaf-279	51	9	,	,	PUNCT
gujaf-279	51	10	federal	federal	ADJ
gujaf-279	51	11	university	university	NOUN
gujaf-279	51	12	gusau	gusau	PROPN
gujaf-279	51	13	,	,	PUNCT
gujaf-279	51	14	zamfara	zamfara	PROPN
gujaf-279	51	15	state	state	PROPN
gujaf-279	51	16	.	.	PUNCT
gujaf-279	52	1	dr	dr	PROPN
gujaf-279	52	2	emmanuel	emmanuel	PROPN
gujaf-279	52	3	omokhuale	omokhuale	PROPN
gujaf-279	52	4	department	department	PROPN
gujaf-279	52	5	of	of	ADP
gujaf-279	52	6	mathematics	mathematics	PROPN
gujaf-279	52	7	,	,	PUNCT
gujaf-279	52	8	federal	federal	ADJ
gujaf-279	52	9	university	university	NOUN
gujaf-279	52	10	gusau	gusau	NOUN
gujaf-279	52	11	,	,	PUNCT
gujaf-279	52	12	zamfara	zamfara	PROPN
gujaf-279	52	13	.	.	PUNCT
gujaf-279	53	1	state	state	PROPN
gujaf-279	53	2	gusau	gusau	PROPN
gujaf-279	53	3	journal	journal	PROPN
gujaf-279	53	4	of	of	ADP
gujaf-279	53	5	accounting	accounting	NOUN
gujaf-279	53	6	and	and	CCONJ
gujaf-279	53	7	finance	finance	NOUN
gujaf-279	53	8	,	,	PUNCT
gujaf-279	53	9	vol	vol	NOUN
gujaf-279	53	10	.	.	PROPN
gujaf-279	53	11	5	5	NUM
gujaf-279	53	12	,	,	PUNCT
gujaf-279	53	13	issue	issue	NOUN
gujaf-279	53	14	1	1	NUM
gujaf-279	53	15	,	,	PUNCT
gujaf-279	53	16	april	april	PROPN
gujaf-279	53	17	,	,	PUNCT
gujaf-279	53	18	2024	2024	NUM
gujaf-279	53	19	vi	vi	PROPN
gujaf-279	53	20	advisory	advisory	NOUN
gujaf-279	53	21	board	board	NOUN
gujaf-279	53	22	members	member	NOUN
gujaf-279	53	23	prof	prof	PROPN
gujaf-279	53	24	.	.	PUNCT
gujaf-279	54	1	kabiru	kabiru	PROPN
gujaf-279	54	2	isah	isah	PROPN
gujaf-279	54	3	dandago	dandago	PROPN
gujaf-279	54	4	,	,	PUNCT
gujaf-279	54	5	bayero	bayero	PROPN
gujaf-279	54	6	university	university	PROPN
gujaf-279	54	7	kano	kano	PROPN
gujaf-279	54	8	,	,	PUNCT
gujaf-279	54	9	kano	kano	PROPN
gujaf-279	54	10	state	state	PROPN
gujaf-279	54	11	.	.	PUNCT
gujaf-279	55	1	prof	prof	PROPN
gujaf-279	55	2	a	a	DET
gujaf-279	55	3	m	m	NOUN
gujaf-279	55	4	bashir	bashir	NOUN
gujaf-279	55	5	,	,	PUNCT
gujaf-279	55	6	usmanu	usmanu	PROPN
gujaf-279	55	7	danfodiyo	danfodiyo	PROPN
gujaf-279	55	8	university	university	PROPN
gujaf-279	55	9	sokoto	sokoto	PROPN
gujaf-279	55	10	,	,	PUNCT
gujaf-279	55	11	sokoto	sokoto	PROPN
gujaf-279	55	12	state	state	PROPN
gujaf-279	55	13	.	.	PUNCT
gujaf-279	56	1	prof	prof	PROPN
gujaf-279	56	2	.	.	PUNCT
gujaf-279	57	1	muhammad	muhammad	PROPN
gujaf-279	57	2	tanko	tanko	PROPN
gujaf-279	57	3	,	,	PUNCT
gujaf-279	57	4	kaduna	kaduna	PROPN
gujaf-279	57	5	state	state	PROPN
gujaf-279	57	6	university	university	PROPN
gujaf-279	57	7	,	,	PUNCT
gujaf-279	57	8	kaduna	kaduna	PROPN
gujaf-279	57	9	.	.	PROPN
gujaf-279	57	10	prof	prof	PROPN
gujaf-279	57	11	.	.	PUNCT
gujaf-279	57	12	bayero	bayero	PROPN
gujaf-279	58	1	a	a	DET
gujaf-279	58	2	m	m	NOUN
gujaf-279	58	3	sabir	sabir	NOUN
gujaf-279	58	4	,	,	PUNCT
gujaf-279	58	5	usmanu	usmanu	PROPN
gujaf-279	58	6	danfodiyo	danfodiyo	PROPN
gujaf-279	58	7	university	university	PROPN
gujaf-279	58	8	sokoto	sokoto	PROPN
gujaf-279	58	9	,	,	PUNCT
gujaf-279	58	10	sokoto	sokoto	PROPN
gujaf-279	58	11	state	state	PROPN
gujaf-279	58	12	.	.	PUNCT
gujaf-279	59	1	prof	prof	PROPN
gujaf-279	59	2	.	.	PUNCT
gujaf-279	60	1	aliyu	aliyu	PROPN
gujaf-279	60	2	sulaiman	sulaiman	PROPN
gujaf-279	60	3	kantudu	kantudu	PROPN
gujaf-279	60	4	,	,	PUNCT
gujaf-279	60	5	bayero	bayero	PROPN
gujaf-279	60	6	university	university	PROPN
gujaf-279	60	7	kano	kano	PROPN
gujaf-279	60	8	,	,	PUNCT
gujaf-279	60	9	kano	kano	PROPN
gujaf-279	60	10	state	state	PROPN
gujaf-279	60	11	.	.	PUNCT
gujaf-279	61	1	editorial	editorial	PROPN
gujaf-279	61	2	secretary	secretary	PROPN
gujaf-279	61	3	yazid	yazid	PROPN
gujaf-279	61	4	kabir	kabir	PROPN
gujaf-279	61	5	ibrahim	ibrahim	PROPN
gujaf-279	61	6	department	department	PROPN
gujaf-279	61	7	of	of	ADP
gujaf-279	61	8	accounting	accounting	NOUN
gujaf-279	61	9	and	and	CCONJ
gujaf-279	61	10	finance	finance	NOUN
gujaf-279	61	11	,	,	PUNCT
gujaf-279	61	12	federal	federal	ADJ
gujaf-279	61	13	university	university	NOUN
gujaf-279	61	14	gusau	gusau	PROPN
gujaf-279	61	15	,	,	PUNCT
gujaf-279	61	16	zamfara	zamfara	PROPN
gujaf-279	61	17	state	state	PROPN
gujaf-279	61	18	.	.	PUNCT
gujaf-279	62	1	gusau	gusau	PROPN
gujaf-279	62	2	journal	journal	PROPN
gujaf-279	62	3	of	of	ADP
gujaf-279	62	4	accounting	accounting	NOUN
gujaf-279	62	5	and	and	CCONJ
gujaf-279	62	6	finance	finance	NOUN
gujaf-279	62	7	,	,	PUNCT
gujaf-279	62	8	vol	vol	NOUN
gujaf-279	62	9	.	.	PROPN
gujaf-279	62	10	5	5	NUM
gujaf-279	62	11	,	,	PUNCT
gujaf-279	62	12	issue	issue	NOUN
gujaf-279	62	13	1	1	NUM
gujaf-279	62	14	,	,	PUNCT
gujaf-279	62	15	april	april	PROPN
gujaf-279	62	16	,	,	PUNCT
gujaf-279	62	17	2024	2024	NUM
gujaf-279	62	18	vii	vii	NOUN
gujaf-279	62	19	call	call	NOUN
gujaf-279	62	20	for	for	ADP
gujaf-279	62	21	papers	paper	NOUN
gujaf-279	62	22	the	the	DET
gujaf-279	62	23	editorial	editorial	ADJ
gujaf-279	62	24	board	board	NOUN
gujaf-279	62	25	of	of	ADP
gujaf-279	62	26	gusau	gusau	PROPN
gujaf-279	62	27	journal	journal	PROPN
gujaf-279	62	28	of	of	ADP
gujaf-279	62	29	accounting	accounting	NOUN
gujaf-279	62	30	and	and	CCONJ
gujaf-279	62	31	finance	finance	NOUN
gujaf-279	62	32	(	(	PUNCT
gujaf-279	62	33	gujaf	gujaf	NOUN
gujaf-279	62	34	)	)	PUNCT
gujaf-279	62	35	is	be	AUX
gujaf-279	62	36	hereby	hereby	ADV
gujaf-279	62	37	inviting	invite	VERB
gujaf-279	62	38	authors	author	NOUN
gujaf-279	62	39	to	to	PART
gujaf-279	62	40	submit	submit	VERB
gujaf-279	62	41	their	their	PRON
gujaf-279	62	42	unpublished	unpublished	ADJ
gujaf-279	62	43	manuscript	manuscript	NOUN
gujaf-279	62	44	for	for	ADP
gujaf-279	62	45	publication	publication	NOUN
gujaf-279	62	46	.	.	PUNCT
gujaf-279	63	1	the	the	DET
gujaf-279	63	2	journal	journal	NOUN
gujaf-279	63	3	is	be	AUX
gujaf-279	63	4	published	publish	VERB
gujaf-279	63	5	in	in	ADP
gujaf-279	63	6	two	two	NUM
gujaf-279	63	7	issues	issue	NOUN
gujaf-279	63	8	of	of	ADP
gujaf-279	63	9	april	april	PROPN
gujaf-279	63	10	and	and	CCONJ
gujaf-279	63	11	october	october	PROPN
gujaf-279	63	12	annually	annually	ADV
gujaf-279	63	13	.	.	PUNCT
gujaf-279	64	1	gujaf	gujaf	NOUN
gujaf-279	64	2	is	be	AUX
gujaf-279	64	3	a	a	DET
gujaf-279	64	4	double	double	ADJ
gujaf-279	64	5	-	-	PUNCT
gujaf-279	64	6	blind	blind	ADJ
gujaf-279	64	7	peer	peer	NOUN
gujaf-279	64	8	reviewed	review	VERB
gujaf-279	64	9	journal	journal	NOUN
gujaf-279	64	10	published	publish	VERB
gujaf-279	64	11	by	by	ADP
gujaf-279	64	12	the	the	DET
gujaf-279	64	13	department	department	NOUN
gujaf-279	64	14	of	of	ADP
gujaf-279	64	15	accounting	accounting	NOUN
gujaf-279	64	16	and	and	CCONJ
gujaf-279	64	17	finance	finance	NOUN
gujaf-279	64	18	,	,	PUNCT
gujaf-279	64	19	faculty	faculty	NOUN
gujaf-279	64	20	of	of	ADP
gujaf-279	64	21	management	management	NOUN
gujaf-279	64	22	and	and	CCONJ
gujaf-279	64	23	social	social	ADJ
gujaf-279	64	24	sciences	science	NOUN
gujaf-279	64	25	,	,	PUNCT
gujaf-279	64	26	federal	federal	ADJ
gujaf-279	64	27	university	university	NOUN
gujaf-279	64	28	gusau	gusau	NOUN
gujaf-279	64	29	,	,	PUNCT
gujaf-279	64	30	zamfara	zamfara	PROPN
gujaf-279	64	31	state	state	PROPN
gujaf-279	64	32	nigeria	nigeria	PROPN
gujaf-279	64	33	the	the	DET
gujaf-279	64	34	journal	journal	PROPN
gujaf-279	64	35	accepts	accept	VERB
gujaf-279	64	36	papers	paper	NOUN
gujaf-279	64	37	in	in	ADP
gujaf-279	64	38	all	all	DET
gujaf-279	64	39	areas	area	NOUN
gujaf-279	64	40	of	of	ADP
gujaf-279	64	41	accounting	accounting	NOUN
gujaf-279	64	42	and	and	CCONJ
gujaf-279	64	43	finance	finance	NOUN
gujaf-279	64	44	for	for	ADP
gujaf-279	64	45	publication	publication	NOUN
gujaf-279	64	46	which	which	PRON
gujaf-279	64	47	include	include	VERB
gujaf-279	64	48	:	:	PUNCT
gujaf-279	64	49	accounting	accounting	NOUN
gujaf-279	64	50	standards	standard	NOUN
gujaf-279	64	51	,	,	PUNCT
gujaf-279	64	52	accounting	account	VERB
gujaf-279	64	53	information	information	NOUN
gujaf-279	64	54	system	system	NOUN
gujaf-279	64	55	,	,	PUNCT
gujaf-279	64	56	financial	financial	ADJ
gujaf-279	64	57	reporting	reporting	NOUN
gujaf-279	64	58	,	,	PUNCT
gujaf-279	64	59	earnings	earning	NOUN
gujaf-279	64	60	management	management	NOUN
gujaf-279	64	61	,	,	PUNCT
gujaf-279	64	62	,	,	PUNCT
gujaf-279	64	63	auditing	auditing	NOUN
gujaf-279	64	64	and	and	CCONJ
gujaf-279	64	65	investigation	investigation	NOUN
gujaf-279	64	66	,	,	PUNCT
gujaf-279	64	67	auditing	auditing	NOUN
gujaf-279	64	68	and	and	CCONJ
gujaf-279	64	69	standards	standard	NOUN
gujaf-279	64	70	,	,	PUNCT
gujaf-279	64	71	public	public	ADJ
gujaf-279	64	72	sector	sector	NOUN
gujaf-279	64	73	accounting	accounting	NOUN
gujaf-279	64	74	and	and	CCONJ
gujaf-279	64	75	auditing	auditing	NOUN
gujaf-279	64	76	,	,	PUNCT
gujaf-279	64	77	taxation	taxation	NOUN
gujaf-279	64	78	and	and	CCONJ
gujaf-279	64	79	revenue	revenue	NOUN
gujaf-279	64	80	administration	administration	NOUN
gujaf-279	64	81	,	,	PUNCT
gujaf-279	64	82	corporate	corporate	ADJ
gujaf-279	64	83	governance	governance	NOUN
gujaf-279	64	84	issues	issue	NOUN
gujaf-279	64	85	,	,	PUNCT
gujaf-279	64	86	corporate	corporate	ADJ
gujaf-279	64	87	social	social	ADJ
gujaf-279	64	88	responsibility	responsibility	NOUN
gujaf-279	64	89	,	,	PUNCT
gujaf-279	64	90	sustainability	sustainability	NOUN
gujaf-279	64	91	and	and	CCONJ
gujaf-279	64	92	environmental	environmental	ADJ
gujaf-279	64	93	reporting	reporting	NOUN
gujaf-279	64	94	issue	issue	NOUN
gujaf-279	64	95	,	,	PUNCT
gujaf-279	64	96	information	information	NOUN
gujaf-279	64	97	and	and	CCONJ
gujaf-279	64	98	communication	communication	NOUN
gujaf-279	64	99	technology	technology	NOUN
gujaf-279	64	100	issues	issue	NOUN
gujaf-279	64	101	,	,	PUNCT
gujaf-279	64	102	bankruptcy	bankruptcy	NOUN
gujaf-279	64	103	prediction	prediction	NOUN
gujaf-279	64	104	,	,	PUNCT
gujaf-279	64	105	corporate	corporate	ADJ
gujaf-279	64	106	finance	finance	NOUN
gujaf-279	64	107	,	,	PUNCT
gujaf-279	64	108	personal	personal	ADJ
gujaf-279	64	109	finance	finance	NOUN
gujaf-279	64	110	,	,	PUNCT
gujaf-279	64	111	merger	merger	NOUN
gujaf-279	64	112	and	and	CCONJ
gujaf-279	64	113	acquisitions	acquisition	NOUN
gujaf-279	64	114	,	,	PUNCT
gujaf-279	64	115	capital	capital	NOUN
gujaf-279	64	116	structure	structure	NOUN
gujaf-279	64	117	,	,	PUNCT
gujaf-279	64	118	working	work	VERB
gujaf-279	64	119	capital	capital	NOUN
gujaf-279	64	120	management	management	NOUN
gujaf-279	64	121	,	,	PUNCT
gujaf-279	64	122	enterprises	enterprise	NOUN
gujaf-279	64	123	risk	risk	NOUN
gujaf-279	64	124	management	management	NOUN
gujaf-279	64	125	,	,	PUNCT
gujaf-279	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-279	64	127	,	,	PUNCT
gujaf-279	64	128	international	international	ADJ
gujaf-279	64	129	business	business	NOUN
gujaf-279	64	130	accounting	accounting	NOUN
gujaf-279	64	131	and	and	CCONJ
gujaf-279	64	132	finance	finance	NOUN
gujaf-279	64	133	,	,	PUNCT
gujaf-279	64	134	banking	banking	NOUN
gujaf-279	64	135	crises	crisis	NOUN
gujaf-279	64	136	,	,	PUNCT
gujaf-279	64	137	bank	bank	NOUN
gujaf-279	64	138	’s	’s	PART
gujaf-279	64	139	profitability	profitability	NOUN
gujaf-279	64	140	,	,	PUNCT
gujaf-279	64	141	risk	risk	NOUN
gujaf-279	64	142	and	and	CCONJ
gujaf-279	64	143	insurance	insurance	NOUN
gujaf-279	64	144	issue	issue	NOUN
gujaf-279	64	145	,	,	PUNCT
gujaf-279	64	146	islamic	islamic	ADJ
gujaf-279	64	147	finance	finance	NOUN
gujaf-279	64	148	,	,	PUNCT
gujaf-279	64	149	conventional	conventional	ADJ
gujaf-279	64	150	and	and	CCONJ
gujaf-279	64	151	islamic	islamic	ADJ
gujaf-279	64	152	banks	bank	NOUN
gujaf-279	64	153	and	and	CCONJ
gujaf-279	64	154	so	so	ADV
gujaf-279	64	155	forth	forth	ADV
gujaf-279	64	156	.	.	PUNCT
gujaf-279	65	1	guidelines	guideline	NOUN
gujaf-279	65	2	for	for	ADP
gujaf-279	65	3	submission	submission	NOUN
gujaf-279	65	4	and	and	CCONJ
gujaf-279	65	5	manuscript	manuscript	NOUN
gujaf-279	65	6	format	format	VERB
gujaf-279	65	7	the	the	DET
gujaf-279	65	8	submission	submission	NOUN
gujaf-279	65	9	language	language	NOUN
gujaf-279	65	10	is	be	AUX
gujaf-279	65	11	english	english	PROPN
gujaf-279	65	12	and	and	CCONJ
gujaf-279	65	13	must	must	AUX
gujaf-279	65	14	be	be	AUX
gujaf-279	65	15	a	a	DET
gujaf-279	65	16	well	well	ADV
gujaf-279	65	17	-	-	PUNCT
gujaf-279	65	18	researched	research	VERB
gujaf-279	65	19	original	original	ADJ
gujaf-279	65	20	manuscript	manuscript	NOUN
gujaf-279	65	21	that	that	PRON
gujaf-279	65	22	has	have	AUX
gujaf-279	65	23	not	not	PART
gujaf-279	65	24	previously	previously	ADV
gujaf-279	65	25	been	be	AUX
gujaf-279	65	26	submitted	submit	VERB
gujaf-279	65	27	elsewhere	elsewhere	ADV
gujaf-279	65	28	for	for	ADP
gujaf-279	65	29	publication	publication	NOUN
gujaf-279	65	30	.	.	PUNCT
gujaf-279	66	1	the	the	DET
gujaf-279	66	2	paper	paper	NOUN
gujaf-279	66	3	should	should	AUX
gujaf-279	66	4	not	not	PART
gujaf-279	66	5	exceed	exceed	VERB
gujaf-279	66	6	more	more	ADJ
gujaf-279	66	7	than	than	ADP
gujaf-279	66	8	15	15	NUM
gujaf-279	66	9	pages	page	NOUN
gujaf-279	66	10	on	on	ADP
gujaf-279	66	11	a4	a4	NOUN
gujaf-279	66	12	type	type	NOUN
gujaf-279	66	13	paper	paper	NOUN
gujaf-279	66	14	in	in	ADP
gujaf-279	66	15	ms	ms	ADJ
gujaf-279	66	16	-	-	PUNCT
gujaf-279	66	17	word	word	NOUN
gujaf-279	66	18	format	format	NOUN
gujaf-279	66	19	,	,	PUNCT
gujaf-279	66	20	1.5	1.5	NUM
gujaf-279	66	21	-	-	PUNCT
gujaf-279	66	22	line	line	NOUN
gujaf-279	66	23	spacing	spacing	NOUN
gujaf-279	66	24	,	,	PUNCT
gujaf-279	66	25	12	12	NUM
gujaf-279	66	26	font	font	NOUN
gujaf-279	66	27	size	size	NOUN
gujaf-279	66	28	in	in	ADP
gujaf-279	66	29	times	time	NOUN
gujaf-279	66	30	new	new	ADJ
gujaf-279	66	31	roman	roman	NOUN
gujaf-279	66	32	.	.	PUNCT
gujaf-279	67	1	manuscript	manuscript	NOUN
gujaf-279	67	2	should	should	AUX
gujaf-279	67	3	be	be	AUX
gujaf-279	67	4	tested	test	VERB
gujaf-279	67	5	for	for	ADP
gujaf-279	67	6	plagiarism	plagiarism	NOUN
gujaf-279	67	7	before	before	ADP
gujaf-279	67	8	submission	submission	NOUN
gujaf-279	67	9	,	,	PUNCT
gujaf-279	67	10	as	as	SCONJ
gujaf-279	67	11	the	the	DET
gujaf-279	67	12	maximum	maximum	ADJ
gujaf-279	67	13	similarity	similarity	NOUN
gujaf-279	67	14	index	index	NOUN
gujaf-279	67	15	acceptable	acceptable	ADJ
gujaf-279	67	16	by	by	ADP
gujaf-279	67	17	gujaf	gujaf	NOUN
gujaf-279	67	18	is	be	AUX
gujaf-279	67	19	25	25	NUM
gujaf-279	67	20	percent	percent	NOUN
gujaf-279	67	21	.	.	PUNCT
gujaf-279	68	1	furthermore	furthermore	ADV
gujaf-279	68	2	,	,	PUNCT
gujaf-279	68	3	the	the	DET
gujaf-279	68	4	length	length	NOUN
gujaf-279	68	5	of	of	ADP
gujaf-279	68	6	a	a	DET
gujaf-279	68	7	complete	complete	ADJ
gujaf-279	68	8	article	article	NOUN
gujaf-279	68	9	should	should	AUX
gujaf-279	68	10	not	not	PART
gujaf-279	68	11	exceed	exceed	VERB
gujaf-279	68	12	5000	5000	NUM
gujaf-279	68	13	words	word	NOUN
gujaf-279	68	14	including	include	VERB
gujaf-279	68	15	an	an	DET
gujaf-279	68	16	abstract	abstract	NOUN
gujaf-279	68	17	of	of	ADP
gujaf-279	68	18	not	not	PART
gujaf-279	68	19	more	more	ADJ
gujaf-279	68	20	than	than	ADP
gujaf-279	68	21	250	250	NUM
gujaf-279	68	22	words	word	NOUN
gujaf-279	68	23	with	with	ADP
gujaf-279	68	24	a	a	DET
gujaf-279	68	25	minimum	minimum	NOUN
gujaf-279	68	26	of	of	ADP
gujaf-279	68	27	four	four	NUM
gujaf-279	68	28	key	key	ADJ
gujaf-279	68	29	words	word	NOUN
gujaf-279	68	30	immediately	immediately	ADV
gujaf-279	68	31	after	after	ADP
gujaf-279	68	32	the	the	DET
gujaf-279	68	33	abstract	abstract	NOUN
gujaf-279	68	34	.	.	PUNCT
gujaf-279	69	1	all	all	DET
gujaf-279	69	2	references	reference	NOUN
gujaf-279	69	3	including	include	VERB
gujaf-279	69	4	in	in	ADP
gujaf-279	69	5	text	text	NOUN
gujaf-279	69	6	citation	citation	NOUN
gujaf-279	69	7	and	and	CCONJ
gujaf-279	69	8	reference	reference	NOUN
gujaf-279	69	9	list	list	NOUN
gujaf-279	69	10	,	,	PUNCT
gujaf-279	69	11	tables	table	NOUN
gujaf-279	69	12	and	and	CCONJ
gujaf-279	69	13	figures	figure	NOUN
gujaf-279	69	14	should	should	AUX
gujaf-279	69	15	be	be	AUX
gujaf-279	69	16	in	in	ADP
gujaf-279	69	17	line	line	NOUN
gujaf-279	69	18	with	with	ADP
gujaf-279	69	19	apa	apa	PROPN
gujaf-279	69	20	7th	7th	PROPN
gujaf-279	69	21	edition	edition	NOUN
gujaf-279	69	22	publication	publication	NOUN
gujaf-279	69	23	manual	manual	NOUN
gujaf-279	69	24	.	.	PUNCT
gujaf-279	70	1	finally	finally	ADV
gujaf-279	70	2	,	,	PUNCT
gujaf-279	70	3	manuscript	manuscript	NOUN
gujaf-279	70	4	should	should	AUX
gujaf-279	70	5	be	be	AUX
gujaf-279	70	6	send	send	VERB
gujaf-279	70	7	to	to	ADP
gujaf-279	70	8	our	our	PRON
gujaf-279	70	9	email	email	NOUN
gujaf-279	70	10	address	address	NOUN
gujaf-279	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-279	70	12	and	and	CCONJ
gujaf-279	70	13	a	a	DET
gujaf-279	70	14	copy	copy	NOUN
gujaf-279	70	15	to	to	ADP
gujaf-279	70	16	our	our	PRON
gujaf-279	70	17	website	website	NOUN
gujaf-279	70	18	on	on	ADP
gujaf-279	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-279	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-279	70	21	gusau	gusau	ADJ
gujaf-279	70	22	journal	journal	NOUN
gujaf-279	70	23	of	of	ADP
gujaf-279	70	24	accounting	accounting	NOUN
gujaf-279	70	25	and	and	CCONJ
gujaf-279	70	26	finance	finance	NOUN
gujaf-279	70	27	,	,	PUNCT
gujaf-279	70	28	vol	vol	NOUN
gujaf-279	70	29	.	.	PROPN
gujaf-279	70	30	5	5	NUM
gujaf-279	70	31	,	,	PUNCT
gujaf-279	70	32	issue	issue	NOUN
gujaf-279	70	33	1	1	NUM
gujaf-279	70	34	,	,	PUNCT
gujaf-279	70	35	april	april	PROPN
gujaf-279	70	36	,	,	PUNCT
gujaf-279	70	37	2024	2024	NUM
gujaf-279	70	38	viii	viii	ADJ
gujaf-279	70	39	publication	publication	NOUN
gujaf-279	70	40	procedure	procedure	NOUN
gujaf-279	70	41	after	after	ADP
gujaf-279	70	42	receiving	receive	VERB
gujaf-279	70	43	a	a	DET
gujaf-279	70	44	manuscript	manuscript	NOUN
gujaf-279	70	45	that	that	PRON
gujaf-279	70	46	is	be	AUX
gujaf-279	70	47	within	within	ADP
gujaf-279	70	48	the	the	DET
gujaf-279	70	49	similarity	similarity	NOUN
gujaf-279	70	50	index	index	NOUN
gujaf-279	70	51	threshold	threshold	NOUN
gujaf-279	70	52	,	,	PUNCT
gujaf-279	70	53	a	a	DET
gujaf-279	70	54	confirmation	confirmation	NOUN
gujaf-279	70	55	email	email	NOUN
gujaf-279	70	56	will	will	AUX
gujaf-279	70	57	be	be	AUX
gujaf-279	70	58	send	send	VERB
gujaf-279	70	59	together	together	ADV
gujaf-279	70	60	with	with	ADP
gujaf-279	70	61	a	a	DET
gujaf-279	70	62	request	request	NOUN
gujaf-279	70	63	to	to	PART
gujaf-279	70	64	pay	pay	VERB
gujaf-279	70	65	a	a	DET
gujaf-279	70	66	review	review	NOUN
gujaf-279	70	67	proceeding	proceeding	NOUN
gujaf-279	70	68	fee	fee	NOUN
gujaf-279	70	69	.	.	PUNCT
gujaf-279	71	1	at	at	ADP
gujaf-279	71	2	this	this	DET
gujaf-279	71	3	point	point	NOUN
gujaf-279	71	4	,	,	PUNCT
gujaf-279	71	5	the	the	DET
gujaf-279	71	6	editorial	editorial	ADJ
gujaf-279	71	7	board	board	NOUN
gujaf-279	71	8	will	will	AUX
gujaf-279	71	9	take	take	VERB
gujaf-279	71	10	a	a	DET
gujaf-279	71	11	decision	decision	NOUN
gujaf-279	71	12	on	on	ADP
gujaf-279	71	13	accepting	accept	VERB
gujaf-279	71	14	,	,	PUNCT
gujaf-279	71	15	rejecting	reject	VERB
gujaf-279	71	16	or	or	CCONJ
gujaf-279	71	17	making	make	VERB
gujaf-279	71	18	a	a	DET
gujaf-279	71	19	resubmission	resubmission	NOUN
gujaf-279	71	20	of	of	ADP
gujaf-279	71	21	the	the	DET
gujaf-279	71	22	manuscript	manuscript	NOUN
gujaf-279	71	23	based	base	VERB
gujaf-279	71	24	on	on	ADP
gujaf-279	71	25	the	the	DET
gujaf-279	71	26	outcome	outcome	NOUN
gujaf-279	71	27	of	of	ADP
gujaf-279	71	28	the	the	DET
gujaf-279	71	29	double	double	ADJ
gujaf-279	71	30	-	-	PUNCT
gujaf-279	71	31	blind	blind	ADJ
gujaf-279	71	32	peer	peer	NOUN
gujaf-279	71	33	review	review	NOUN
gujaf-279	71	34	.	.	PUNCT
gujaf-279	72	1	those	those	DET
gujaf-279	72	2	authors	author	NOUN
gujaf-279	72	3	whose	whose	DET
gujaf-279	72	4	manuscript	manuscript	NOUN
gujaf-279	72	5	were	be	AUX
gujaf-279	72	6	accepted	accept	VERB
gujaf-279	72	7	for	for	ADP
gujaf-279	72	8	publication	publication	NOUN
gujaf-279	72	9	will	will	AUX
gujaf-279	72	10	be	be	AUX
gujaf-279	72	11	asked	ask	VERB
gujaf-279	72	12	to	to	PART
gujaf-279	72	13	pay	pay	VERB
gujaf-279	72	14	a	a	DET
gujaf-279	72	15	publication	publication	NOUN
gujaf-279	72	16	fee	fee	NOUN
gujaf-279	72	17	,	,	PUNCT
gujaf-279	72	18	after	after	ADP
gujaf-279	72	19	effecting	effect	VERB
gujaf-279	72	20	all	all	DET
gujaf-279	72	21	suggested	suggest	VERB
gujaf-279	72	22	corrections	correction	NOUN
gujaf-279	72	23	and	and	CCONJ
gujaf-279	72	24	changes	change	NOUN
gujaf-279	72	25	made	make	VERB
gujaf-279	72	26	on	on	ADP
gujaf-279	72	27	the	the	DET
gujaf-279	72	28	manuscript	manuscript	NOUN
gujaf-279	72	29	.	.	PUNCT
gujaf-279	73	1	all	all	DET
gujaf-279	73	2	corrected	correct	VERB
gujaf-279	73	3	papers	paper	NOUN
gujaf-279	73	4	returned	return	VERB
gujaf-279	73	5	within	within	ADP
gujaf-279	73	6	the	the	DET
gujaf-279	73	7	specified	specify	VERB
gujaf-279	73	8	time	time	NOUN
gujaf-279	73	9	frame	frame	NOUN
gujaf-279	73	10	will	will	AUX
gujaf-279	73	11	be	be	AUX
gujaf-279	73	12	published	publish	VERB
gujaf-279	73	13	in	in	ADP
gujaf-279	73	14	that	that	DET
gujaf-279	73	15	issue	issue	NOUN
gujaf-279	73	16	.	.	PUNCT
gujaf-279	74	1	payment	payment	NOUN
gujaf-279	74	2	details	detail	NOUN
gujaf-279	74	3	bank	bank	NOUN
gujaf-279	74	4	:	:	PUNCT
gujaf-279	74	5	fcmb	fcmb	PROPN
gujaf-279	74	6	account	account	PROPN
gujaf-279	74	7	number	number	NOUN
gujaf-279	74	8	:	:	PUNCT
gujaf-279	74	9	7278465011	7278465011	NUM
gujaf-279	74	10	account	account	NOUN
gujaf-279	74	11	name	name	NOUN
gujaf-279	74	12	:	:	PUNCT
gujaf-279	74	13	gusau	gusau	PROPN
gujaf-279	74	14	journal	journal	NOUN
gujaf-279	74	15	of	of	ADP
gujaf-279	74	16	accounting	accounting	NOUN
gujaf-279	74	17	and	and	CCONJ
gujaf-279	74	18	finance	finance	NOUN
gujaf-279	74	19	for	for	ADP
gujaf-279	74	20	inquiry	inquiry	NOUN
gujaf-279	74	21	the	the	DET
gujaf-279	74	22	head	head	NOUN
gujaf-279	74	23	,	,	PUNCT
gujaf-279	74	24	department	department	NOUN
gujaf-279	74	25	of	of	ADP
gujaf-279	74	26	accounting	accounting	NOUN
gujaf-279	74	27	and	and	CCONJ
gujaf-279	74	28	finance	finance	NOUN
gujaf-279	74	29	,	,	PUNCT
gujaf-279	74	30	federal	federal	ADJ
gujaf-279	74	31	university	university	NOUN
gujaf-279	74	32	gusau	gusau	PROPN
gujaf-279	74	33	,	,	PUNCT
gujaf-279	74	34	zamfara	zamfara	PROPN
gujaf-279	74	35	state	state	PROPN
gujaf-279	74	36	.	.	PUNCT
gujaf-279	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-279	76	1	+2348069393824	+2348069393824	PRON
gujaf-279	76	2	for	for	ADP
gujaf-279	76	3	more	more	ADJ
gujaf-279	76	4	information	information	NOUN
gujaf-279	76	5	,	,	PUNCT
gujaf-279	76	6	contact	contact	VERB
gujaf-279	76	7	the	the	DET
gujaf-279	76	8	editor	editor	NOUN
gujaf-279	76	9	-	-	PUNCT
gujaf-279	76	10	in	in	ADP
gujaf-279	76	11	-	-	PUNCT
gujaf-279	76	12	chief	chief	NOUN
gujaf-279	76	13	on	on	ADP
gujaf-279	76	14	+2348067766435	+2348067766435	NUM
gujaf-279	76	15	the	the	DET
gujaf-279	76	16	associate	associate	ADJ
gujaf-279	76	17	editor	editor	NOUN
gujaf-279	76	18	on	on	ADP
gujaf-279	76	19	+2348036057525	+2348036057525	NUM
gujaf-279	76	20	or	or	CCONJ
gujaf-279	76	21	visit	visit	VERB
gujaf-279	76	22	our	our	PRON
gujaf-279	76	23	website	website	NOUN
gujaf-279	76	24	on	on	ADP
gujaf-279	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-279	76	26	or	or	CCONJ
gujaf-279	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-279	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-279	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-279	76	30	gusau	gusau	ADJ
gujaf-279	76	31	journal	journal	NOUN
gujaf-279	76	32	of	of	ADP
gujaf-279	76	33	accounting	accounting	NOUN
gujaf-279	76	34	and	and	CCONJ
gujaf-279	76	35	finance	finance	NOUN
gujaf-279	76	36	,	,	PUNCT
gujaf-279	76	37	vol	vol	NOUN
gujaf-279	76	38	.	.	PROPN
gujaf-279	76	39	5	5	NUM
gujaf-279	76	40	,	,	PUNCT
gujaf-279	76	41	issue	issue	NOUN
gujaf-279	76	42	1	1	NUM
gujaf-279	76	43	,	,	PUNCT
gujaf-279	76	44	april	april	PROPN
gujaf-279	76	45	,	,	PUNCT
gujaf-279	76	46	2024	2024	NUM
gujaf-279	76	47	ix	ix	ADP
gujaf-279	76	48	contents	content	NOUN
gujaf-279	76	49	impact	impact	NOUN
gujaf-279	76	50	of	of	ADP
gujaf-279	76	51	audit	audit	NOUN
gujaf-279	76	52	quality	quality	NOUN
gujaf-279	76	53	on	on	ADP
gujaf-279	76	54	earnings	earning	NOUN
gujaf-279	76	55	management	management	NOUN
gujaf-279	76	56	of	of	ADP
gujaf-279	76	57	consumer	consumer	NOUN
gujaf-279	76	58	goods	good	NOUN
gujaf-279	76	59	firms	firm	NOUN
gujaf-279	76	60	in	in	ADP
gujaf-279	76	61	nigeria	nigeria	PROPN
gujaf-279	76	62	sirajo	sirajo	PROPN
gujaf-279	76	63	bappah	bappah	PROPN
gujaf-279	76	64	,	,	PUNCT
gujaf-279	76	65	auwal	auwal	PROPN
gujaf-279	76	66	saad	saad	PROPN
gujaf-279	76	67	,	,	PUNCT
gujaf-279	76	68	shehu	shehu	PROPN
gujaf-279	76	69	usman	usman	PROPN
gujaf-279	76	70	hassan	hassan	PROPN
gujaf-279	76	71	phd	phd	PROPN
gujaf-279	76	72	,	,	PUNCT
gujaf-279	76	73	saidu	saidu	PROPN
gujaf-279	76	74	adamu	adamu	PROPN
gujaf-279	76	75	phd	phd	PROPN
gujaf-279	76	76	board	board	PROPN
gujaf-279	76	77	characteristics	characteristic	NOUN
gujaf-279	76	78	and	and	CCONJ
gujaf-279	76	79	corporate	corporate	ADJ
gujaf-279	76	80	social	social	ADJ
gujaf-279	76	81	responsibility	responsibility	NOUN
gujaf-279	76	82	of	of	ADP
gujaf-279	76	83	listed	list	VERB
gujaf-279	76	84	oil	oil	NOUN
gujaf-279	76	85	and	and	CCONJ
gujaf-279	76	86	gas	gas	NOUN
gujaf-279	76	87	companies	company	NOUN
gujaf-279	76	88	in	in	ADP
gujaf-279	76	89	nigerian	nigerian	PROPN
gujaf-279	76	90	.	.	PUNCT
gujaf-279	77	1	aliyu	aliyu	PROPN
gujaf-279	77	2	abubakar	abubakar	PROPN
gujaf-279	77	3	,	,	PUNCT
gujaf-279	77	4	yunusa	yunusa	PROPN
gujaf-279	77	5	nasiru	nasiru	PROPN
gujaf-279	77	6	phd	phd	PROPN
gujaf-279	77	7	,	,	PUNCT
gujaf-279	77	8	dr	dr	PROPN
gujaf-279	77	9	.	.	PROPN
gujaf-279	77	10	umar	umar	PROPN
gujaf-279	77	11	abubakar	abubakar	PROPN
gujaf-279	77	12	board	board	PROPN
gujaf-279	77	13	characteristics	characteristic	NOUN
gujaf-279	77	14	and	and	CCONJ
gujaf-279	77	15	audit	audit	NOUN
gujaf-279	77	16	quality	quality	NOUN
gujaf-279	77	17	of	of	ADP
gujaf-279	77	18	listed	list	VERB
gujaf-279	77	19	consumer	consumer	NOUN
gujaf-279	77	20	goods	good	NOUN
gujaf-279	77	21	firms	firm	NOUN
gujaf-279	77	22	in	in	ADP
gujaf-279	77	23	nigeria	nigeria	PROPN
gujaf-279	77	24	aliyu	aliyu	PROPN
gujaf-279	77	25	shehu	shehu	PROPN
gujaf-279	77	26	usman	usman	PROPN
gujaf-279	77	27	,	,	PUNCT
gujaf-279	77	28	danson	danson	PROPN
gujaf-279	77	29	andrew	andrew	PROPN
gujaf-279	77	30	,	,	PUNCT
gujaf-279	77	31	abdullahi	abdullahi	PROPN
gujaf-279	77	32	bala	bala	PROPN
gujaf-279	77	33	ado	ado	PROPN
gujaf-279	77	34	phd	phd	PROPN
gujaf-279	77	35	,	,	PUNCT
gujaf-279	77	36	ceo	ceo	NOUN
gujaf-279	77	37	characteristics	characteristic	NOUN
gujaf-279	77	38	and	and	CCONJ
gujaf-279	77	39	financial	financial	ADJ
gujaf-279	77	40	reporting	reporting	NOUN
gujaf-279	77	41	quality	quality	NOUN
gujaf-279	77	42	in	in	ADP
gujaf-279	77	43	listed	list	VERB
gujaf-279	77	44	consumer	consumer	NOUN
gujaf-279	77	45	goods	good	NOUN
gujaf-279	77	46	companies	company	NOUN
gujaf-279	77	47	in	in	ADP
gujaf-279	77	48	nigeria	nigeria	PROPN
gujaf-279	77	49	okika	okika	PROPN
gujaf-279	77	50	nkiru	nkiru	PROPN
gujaf-279	77	51	philomena	philomena	PROPN
gujaf-279	77	52	,	,	PUNCT
gujaf-279	77	53	oyeneye	oyeneye	PROPN
gujaf-279	77	54	temitope	temitope	PROPN
gujaf-279	77	55	esther	esther	NOUN
gujaf-279	77	56	,	,	PUNCT
gujaf-279	77	57	adedeji	adedeji	PROPN
gujaf-279	77	58	daniel	daniel	PROPN
gujaf-279	77	59	gbadebo	gbadebo	PROPN
gujaf-279	77	60	liquidity	liquidity	PROPN
gujaf-279	77	61	risk	risk	NOUN
gujaf-279	77	62	and	and	CCONJ
gujaf-279	77	63	financial	financial	ADJ
gujaf-279	77	64	performance	performance	NOUN
gujaf-279	77	65	of	of	ADP
gujaf-279	77	66	listed	list	VERB
gujaf-279	77	67	deposit	deposit	NOUN
gujaf-279	77	68	money	money	NOUN
gujaf-279	77	69	banks	bank	NOUN
gujaf-279	77	70	in	in	ADP
gujaf-279	77	71	nigeria	nigeria	PROPN
gujaf-279	77	72	bashir	bashir	PROPN
gujaf-279	77	73	abdulrauf	abdulrauf	PROPN
gujaf-279	77	74	mohammed	mohammed	PROPN
gujaf-279	77	75	,	,	PUNCT
gujaf-279	77	76	aliyu	aliyu	PROPN
gujaf-279	77	77	ahmed	ahme	VERB
gujaf-279	77	78	abdullah	abdullah	PROPN
gujaf-279	77	79	phd	phd	PROPN
gujaf-279	77	80	,	,	PUNCT
gujaf-279	77	81	prof	prof	PROPN
gujaf-279	77	82	.	.	PUNCT
gujaf-279	78	1	salisu	salisu	PROPN
gujaf-279	78	2	mamman	mamman	PROPN
gujaf-279	78	3	ibrahim	ibrahim	PROPN
gujaf-279	78	4	yusuf	yusuf	PROPN
gujaf-279	78	5	phd	phd	PROPN
gujaf-279	78	6	,	,	PUNCT
gujaf-279	78	7	suleiman	suleiman	PROPN
gujaf-279	78	8	salami	salami	PROPN
gujaf-279	78	9	phd	phd	PROPN
gujaf-279	78	10	information	information	NOUN
gujaf-279	78	11	asymmetry	asymmetry	NOUN
gujaf-279	78	12	and	and	CCONJ
gujaf-279	78	13	cost	cost	NOUN
gujaf-279	78	14	of	of	ADP
gujaf-279	78	15	capital	capital	NOUN
gujaf-279	78	16	:	:	PUNCT
gujaf-279	78	17	a	a	DET
gujaf-279	78	18	review	review	NOUN
gujaf-279	78	19	of	of	ADP
gujaf-279	78	20	empirical	empirical	ADJ
gujaf-279	78	21	evidence	evidence	NOUN
gujaf-279	78	22	sunusi	sunusi	PROPN
gujaf-279	78	23	ridwan	ridwan	PROPN
gujaf-279	78	24	ayagi	ayagi	PROPN
gujaf-279	78	25	phd	phd	PROPN
gujaf-279	78	26	,	,	PUNCT
gujaf-279	78	27	aca	aca	PROPN
gujaf-279	78	28	,	,	PUNCT
gujaf-279	78	29	rashida	rashida	PROPN
gujaf-279	78	30	lawal	lawal	PROPN
gujaf-279	78	31	,	,	PUNCT
gujaf-279	78	32	phd	phd	NOUN
gujaf-279	78	33	ownership	ownership	NOUN
gujaf-279	78	34	structure	structure	NOUN
gujaf-279	78	35	and	and	CCONJ
gujaf-279	78	36	female	female	ADJ
gujaf-279	78	37	inclusion	inclusion	NOUN
gujaf-279	78	38	of	of	ADP
gujaf-279	78	39	listed	list	VERB
gujaf-279	78	40	financial	financial	ADJ
gujaf-279	78	41	firms	firm	NOUN
gujaf-279	78	42	in	in	ADP
gujaf-279	78	43	nigeria	nigeria	PROPN
gujaf-279	78	44	gbemigun	gbemigun	PROPN
gujaf-279	78	45	catherine	catherine	PROPN
gujaf-279	78	46	omoleye	omoleye	PROPN
gujaf-279	78	47	,	,	PUNCT
gujaf-279	78	48	alade	alade	PROPN
gujaf-279	78	49	muyiwa	muyiwa	PROPN
gujaf-279	78	50	ezekiel	ezekiel	PROPN
gujaf-279	78	51	phd	phd	PROPN
gujaf-279	78	52	csr	csr	PROPN
gujaf-279	78	53	initiatives	initiative	NOUN
gujaf-279	78	54	and	and	CCONJ
gujaf-279	78	55	sustainability	sustainability	NOUN
gujaf-279	78	56	resilience	resilience	NOUN
gujaf-279	78	57	in	in	ADP
gujaf-279	78	58	nigeria	nigeria	PROPN
gujaf-279	78	59	's	's	PART
gujaf-279	78	60	oil	oil	NOUN
gujaf-279	78	61	and	and	CCONJ
gujaf-279	78	62	gas	gas	NOUN
gujaf-279	78	63	industry	industry	NOUN
gujaf-279	78	64	:	:	PUNCT
gujaf-279	78	65	a	a	DET
gujaf-279	78	66	pls	pls	ADJ
gujaf-279	78	67	-	-	PUNCT
gujaf-279	78	68	sem	sem	NOUN
gujaf-279	78	69	approach	approach	NOUN
gujaf-279	78	70	from	from	ADP
gujaf-279	78	71	local	local	ADJ
gujaf-279	78	72	communities	community	NOUN
gujaf-279	78	73	'	'	PART
gujaf-279	78	74	perspective	perspective	NOUN
gujaf-279	78	75	tajudeen	tajudeen	NUM
gujaf-279	78	76	alaburo	alaburo	PROPN
gujaf-279	78	77	,	,	PUNCT
gujaf-279	78	78	rofiat	rofiat	PROPN
gujaf-279	78	79	bolanle	bolanle	PROPN
gujaf-279	78	80	,	,	PUNCT
gujaf-279	78	81	abdussalam	abdussalam	PROPN
gujaf-279	78	82	,	,	PUNCT
gujaf-279	78	83	abdulrahman	abdulrahman	PROPN
gujaf-279	78	84	abubakar	abubakar	PROPN
gujaf-279	78	85	,	,	PUNCT
gujaf-279	78	86	tajudeen	tajudeen	PROPN
gujaf-279	78	87	,	,	PUNCT
gujaf-279	78	88	akeem	akeem	PROPN
gujaf-279	78	89	olamilekan	olamilekan	PROPN
gujaf-279	78	90	babatunde	babatunde	PROPN
gujaf-279	78	91	capital	capital	NOUN
gujaf-279	78	92	structure	structure	NOUN
gujaf-279	78	93	and	and	CCONJ
gujaf-279	78	94	the	the	DET
gujaf-279	78	95	financial	financial	ADJ
gujaf-279	78	96	performance	performance	NOUN
gujaf-279	78	97	of	of	ADP
gujaf-279	78	98	listed	list	VERB
gujaf-279	78	99	information	information	NOUN
gujaf-279	78	100	and	and	CCONJ
gujaf-279	78	101	communications	communication	NOUN
gujaf-279	78	102	technology	technology	NOUN
gujaf-279	78	103	firms	firm	NOUN
gujaf-279	78	104	in	in	ADP
gujaf-279	78	105	nigeria	nigeria	PROPN
gujaf-279	78	106	nasiru	nasiru	PROPN
gujaf-279	78	107	adamu	adamu	PROPN
gujaf-279	78	108	kanoma	kanoma	PROPN
gujaf-279	78	109	,	,	PUNCT
gujaf-279	78	110	nurudeen	nurudeen	ADJ
gujaf-279	78	111	usman	usman	PROPN
gujaf-279	78	112	miko	miko	PROPN
gujaf-279	78	113	,	,	PUNCT
gujaf-279	78	114	augustine	augustine	PROPN
gujaf-279	78	115	ayuba	ayuba	PROPN
gujaf-279	78	116	,	,	PUNCT
gujaf-279	78	117	idris	idris	PROPN
gujaf-279	78	118	mohammed	mohammed	PROPN
gujaf-279	78	119	,	,	PUNCT
gujaf-279	78	120	mark	mark	VERB
gujaf-279	78	121	g	g	PROPN
gujaf-279	78	122	,	,	PUNCT
gujaf-279	78	123	tagwai	tagwai	PROPN
gujaf-279	78	124	gusau	gusau	PROPN
gujaf-279	78	125	journal	journal	PROPN
gujaf-279	78	126	of	of	ADP
gujaf-279	78	127	accounting	accounting	NOUN
gujaf-279	78	128	and	and	CCONJ
gujaf-279	78	129	finance	finance	NOUN
gujaf-279	78	130	,	,	PUNCT
gujaf-279	78	131	vol	vol	NOUN
gujaf-279	78	132	.	.	PROPN
gujaf-279	78	133	5	5	NUM
gujaf-279	78	134	,	,	PUNCT
gujaf-279	78	135	issue	issue	NOUN
gujaf-279	78	136	1	1	NUM
gujaf-279	78	137	,	,	PUNCT
gujaf-279	78	138	april	april	PROPN
gujaf-279	78	139	,	,	PUNCT
gujaf-279	78	140	2024	2024	NUM
gujaf-279	78	141	x	x	SYM
gujaf-279	78	142	profitability	profitability	NOUN
gujaf-279	78	143	and	and	CCONJ
gujaf-279	78	144	turnover	turnover	NOUN
gujaf-279	78	145	appraisal	appraisal	NOUN
gujaf-279	78	146	of	of	ADP
gujaf-279	78	147	listed	list	VERB
gujaf-279	78	148	deposit	deposit	NOUN
gujaf-279	78	149	money	money	NOUN
gujaf-279	78	150	banks	bank	NOUN
gujaf-279	78	151	in	in	ADP
gujaf-279	78	152	nigeria	nigeria	PROPN
gujaf-279	78	153	odogu	odogu	PROPN
gujaf-279	78	154	,	,	PUNCT
gujaf-279	78	155	terry	terry	PROPN
gujaf-279	78	156	keme	keme	PROPN
gujaf-279	78	157	zuode	zuode	PROPN
gujaf-279	78	158	(	(	PUNCT
gujaf-279	78	159	phd	phd	NOUN
gujaf-279	78	160	)	)	PUNCT
gujaf-279	78	161	and	and	CCONJ
gujaf-279	78	162	koroye	koroye	PROPN
gujaf-279	78	163	,	,	PUNCT
gujaf-279	78	164	amapamo	amapamo	PROPN
gujaf-279	78	165	stephen	stephen	PROPN
gujaf-279	78	166	board	board	PROPN
gujaf-279	78	167	attributes	attribute	NOUN
gujaf-279	78	168	and	and	CCONJ
gujaf-279	78	169	timeliness	timeliness	NOUN
gujaf-279	78	170	of	of	ADP
gujaf-279	78	171	financial	financial	ADJ
gujaf-279	78	172	reports	report	NOUN
gujaf-279	78	173	of	of	ADP
gujaf-279	78	174	listed	list	VERB
gujaf-279	78	175	non	non	ADJ
gujaf-279	78	176	-	-	ADJ
gujaf-279	78	177	financial	financial	ADJ
gujaf-279	78	178	firms	firm	NOUN
gujaf-279	78	179	in	in	ADP
gujaf-279	78	180	nigeria	nigeria	PROPN
gujaf-279	78	181	rashida	rashida	PROPN
gujaf-279	78	182	lawal	lawal	PROPN
gujaf-279	78	183	phd	phd	PROPN
gujaf-279	78	184	and	and	CCONJ
gujaf-279	78	185	prof	prof	NOUN
gujaf-279	78	186	.	.	PUNCT
gujaf-279	79	1	kabir	kabir	PROPN
gujaf-279	79	2	hamid	hamid	PROPN
gujaf-279	79	3	tahir	tahir	PROPN
gujaf-279	79	4	board	board	PROPN
gujaf-279	79	5	independence	independence	NOUN
gujaf-279	79	6	and	and	CCONJ
gujaf-279	79	7	financial	financial	ADJ
gujaf-279	79	8	reporting	reporting	NOUN
gujaf-279	79	9	quality	quality	NOUN
gujaf-279	79	10	of	of	ADP
gujaf-279	79	11	listed	list	VERB
gujaf-279	79	12	oil	oil	NOUN
gujaf-279	79	13	and	and	CCONJ
gujaf-279	79	14	gas	gas	NOUN
gujaf-279	79	15	companies	company	NOUN
gujaf-279	79	16	in	in	ADP
gujaf-279	79	17	nigeria	nigeria	PROPN
gujaf-279	79	18	:	:	PUNCT
gujaf-279	79	19	moderated	moderate	VERB
gujaf-279	79	20	by	by	ADP
gujaf-279	79	21	firm	firm	ADJ
gujaf-279	79	22	size	size	NOUN
gujaf-279	79	23	adamu	adamu	PROPN
gujaf-279	79	24	lawal	lawal	PROPN
gujaf-279	79	25	bello	bello	PROPN
gujaf-279	79	26	,	,	PUNCT
gujaf-279	79	27	prof	prof	PROPN
gujaf-279	79	28	.	.	PUNCT
gujaf-279	80	1	j.	j.	PROPN
gujaf-279	80	2	okpanachi	okpanachi	PROPN
gujaf-279	80	3	,	,	PUNCT
gujaf-279	80	4	prof	prof	PROPN
gujaf-279	80	5	.	.	PUNCT
gujaf-279	81	1	t.	t.	PROPN
gujaf-279	81	2	nyor	nyor	PROPN
gujaf-279	81	3	and	and	CCONJ
gujaf-279	81	4	lateef	lateef	PROPN
gujaf-279	81	5	olumude	olumude	PROPN
gujaf-279	81	6	mustapha	mustapha	PROPN
gujaf-279	81	7	(	(	PUNCT
gujaf-279	81	8	ph.d	ph.d	PROPN
gujaf-279	81	9	)	)	PUNCT
gujaf-279	81	10	does	do	VERB
gujaf-279	81	11	esg	esg	PROPN
gujaf-279	81	12	investment	investment	NOUN
gujaf-279	81	13	impact	impact	NOUN
gujaf-279	81	14	the	the	DET
gujaf-279	81	15	financial	financial	ADJ
gujaf-279	81	16	sustainability	sustainability	NOUN
gujaf-279	81	17	of	of	ADP
gujaf-279	81	18	nigerian	nigerian	ADJ
gujaf-279	81	19	energy	energy	NOUN
gujaf-279	81	20	companies	company	NOUN
gujaf-279	81	21	:	:	PUNCT
gujaf-279	81	22	a	a	DET
gujaf-279	81	23	panel	panel	NOUN
gujaf-279	81	24	regression	regression	NOUN
gujaf-279	81	25	approach	approach	NOUN
gujaf-279	81	26	?	?	PUNCT
gujaf-279	82	1	tajudeen	tajudeen	NOUN
gujaf-279	82	2	alaburo	alaburo	PROPN
gujaf-279	82	3	,	,	PUNCT
gujaf-279	82	4	abdulsalam	abdulsalam	PROPN
gujaf-279	82	5	and	and	CCONJ
gujaf-279	82	6	adedeji	adedeji	PROPN
gujaf-279	82	7	daniel	daniel	PROPN
gujaf-279	82	8	gbadebo	gbadebo	PROPN
gujaf-279	82	9	board	board	PROPN
gujaf-279	82	10	attributes	attribute	NOUN
gujaf-279	82	11	and	and	CCONJ
gujaf-279	82	12	sustainability	sustainability	NOUN
gujaf-279	82	13	reporting	reporting	NOUN
gujaf-279	82	14	of	of	ADP
gujaf-279	82	15	listed	list	VERB
gujaf-279	82	16	firms	firm	NOUN
gujaf-279	82	17	in	in	ADP
gujaf-279	82	18	nigeria	nigeria	PROPN
gujaf-279	82	19	idris	idris	PROPN
gujaf-279	82	20	mohammed	mohammed	PROPN
gujaf-279	82	21	,	,	PUNCT
gujaf-279	82	22	bejamin	bejamin	PROPN
gujaf-279	82	23	k	k	PROPN
gujaf-279	82	24	,	,	PUNCT
gujaf-279	82	25	gugong	gugong	PROPN
gujaf-279	82	26	phd	phd	PROPN
gujaf-279	82	27	,	,	PUNCT
gujaf-279	82	28	rofiat	rofiat	PROPN
gujaf-279	82	29	adedokun	adedokun	PROPN
gujaf-279	82	30	,	,	PUNCT
gujaf-279	82	31	abdulrahman	abdulrahman	PROPN
gujaf-279	82	32	a	a	PRON
gujaf-279	82	33	,	,	PUNCT
gujaf-279	82	34	olorunloga	olorunloga	ADJ
gujaf-279	82	35	and	and	CCONJ
gujaf-279	82	36	mark	mark	NOUN
gujaf-279	82	37	,	,	PUNCT
gujaf-279	82	38	g	g	PROPN
gujaf-279	82	39	,	,	PUNCT
gujaf-279	82	40	tagwai	tagwai	PROPN
gujaf-279	82	41	mediating	mediate	VERB
gujaf-279	82	42	effect	effect	NOUN
gujaf-279	82	43	of	of	ADP
gujaf-279	82	44	internal	internal	ADJ
gujaf-279	82	45	auditors	auditor	NOUN
gujaf-279	82	46	’	’	PART
gujaf-279	82	47	ethical	ethical	ADJ
gujaf-279	82	48	conduct	conduct	NOUN
gujaf-279	82	49	on	on	ADP
gujaf-279	82	50	the	the	DET
gujaf-279	82	51	relationship	relationship	NOUN
gujaf-279	82	52	between	between	ADP
gujaf-279	82	53	usage	usage	NOUN
gujaf-279	82	54	of	of	ADP
gujaf-279	82	55	information	information	NOUN
gujaf-279	82	56	technology	technology	NOUN
gujaf-279	82	57	,	,	PUNCT
gujaf-279	82	58	management	management	NOUN
gujaf-279	82	59	support	support	NOUN
gujaf-279	82	60	for	for	ADP
gujaf-279	82	61	internal	internal	ADJ
gujaf-279	82	62	audit	audit	NOUN
gujaf-279	82	63	department	department	NOUN
gujaf-279	82	64	,	,	PUNCT
gujaf-279	82	65	and	and	CCONJ
gujaf-279	82	66	internal	internal	ADJ
gujaf-279	82	67	audit	audit	NOUN
gujaf-279	82	68	effectiveness	effectiveness	NOUN
gujaf-279	82	69	:	:	PUNCT
gujaf-279	82	70	a	a	DET
gujaf-279	82	71	conceptual	conceptual	ADJ
gujaf-279	82	72	framework	framework	NOUN
gujaf-279	82	73	nura	nura	PROPN
gujaf-279	82	74	badamasi	badamasi	PROPN
gujaf-279	82	75	,	,	PUNCT
gujaf-279	82	76	adura	adura	NOUN
gujaf-279	82	77	binti	binti	PROPN
gujaf-279	82	78	ahmad	ahmad	PROPN
gujaf-279	82	79	gusau	gusau	PROPN
gujaf-279	82	80	journal	journal	PROPN
gujaf-279	82	81	of	of	ADP
gujaf-279	82	82	accounting	accounting	NOUN
gujaf-279	82	83	and	and	CCONJ
gujaf-279	82	84	finance	finance	NOUN
gujaf-279	82	85	,	,	PUNCT
gujaf-279	82	86	vol	vol	NOUN
gujaf-279	82	87	.	.	PROPN
gujaf-279	82	88	5	5	NUM
gujaf-279	82	89	,	,	PUNCT
gujaf-279	82	90	issue	issue	NOUN
gujaf-279	82	91	1	1	NUM
gujaf-279	82	92	,	,	PUNCT
gujaf-279	82	93	april	april	PROPN
gujaf-279	82	94	,	,	PUNCT
gujaf-279	82	95	2024	2024	NUM
gujaf-279	82	96	109	109	NUM
gujaf-279	82	97	information	information	NOUN
gujaf-279	82	98	asymmetry	asymmetry	NOUN
gujaf-279	82	99	and	and	CCONJ
gujaf-279	82	100	cost	cost	NOUN
gujaf-279	82	101	of	of	ADP
gujaf-279	82	102	capital	capital	NOUN
gujaf-279	82	103	:	:	PUNCT
gujaf-279	82	104	a	a	DET
gujaf-279	82	105	review	review	NOUN
gujaf-279	82	106	of	of	ADP
gujaf-279	82	107	empirical	empirical	ADJ
gujaf-279	82	108	evidence	evidence	NOUN
gujaf-279	82	109	sunusi	sunusi	PROPN
gujaf-279	82	110	ridwan	ridwan	PROPN
gujaf-279	82	111	ayagi	ayagi	PROPN
gujaf-279	82	112	phd	phd	PROPN
gujaf-279	82	113	department	department	PROPN
gujaf-279	82	114	of	of	ADP
gujaf-279	82	115	accounting	accounting	PROPN
gujaf-279	82	116	,	,	PUNCT
gujaf-279	82	117	bayero	bayero	PROPN
gujaf-279	82	118	university	university	PROPN
gujaf-279	82	119	,	,	PUNCT
gujaf-279	82	120	kano	kano	PROPN
gujaf-279	82	121	,	,	PUNCT
gujaf-279	82	122	nigeria	nigeria	PROPN
gujaf-279	82	123	srayagi.acc@buk.edu.ng	srayagi.acc@buk.edu.ng	PROPN
gujaf-279	82	124	+2348061312384	+2348061312384	VERB
gujaf-279	82	125	rashida	rashida	PROPN
gujaf-279	82	126	lawal	lawal	PROPN
gujaf-279	82	127	phd	phd	PROPN
gujaf-279	82	128	department	department	PROPN
gujaf-279	82	129	of	of	ADP
gujaf-279	82	130	accounting	accounting	PROPN
gujaf-279	82	131	,	,	PUNCT
gujaf-279	82	132	bayero	bayero	PROPN
gujaf-279	82	133	university	university	PROPN
gujaf-279	82	134	,	,	PUNCT
gujaf-279	82	135	kano	kano	PROPN
gujaf-279	82	136	,	,	PUNCT
gujaf-279	82	137	nigeria	nigeria	PROPN
gujaf-279	82	138	rlawal.iiibf@buk.edu.ng	rlawal.iiibf@buk.edu.ng	PROPN
gujaf-279	82	139	+2348036596226	+2348036596226	ADJ
gujaf-279	82	140	abstract	abstract	ADJ
gujaf-279	82	141	this	this	DET
gujaf-279	82	142	paper	paper	NOUN
gujaf-279	82	143	reviewed	review	VERB
gujaf-279	82	144	relevant	relevant	ADJ
gujaf-279	82	145	empirical	empirical	ADJ
gujaf-279	82	146	studies	study	NOUN
gujaf-279	82	147	that	that	PRON
gujaf-279	82	148	examined	examine	VERB
gujaf-279	82	149	the	the	DET
gujaf-279	82	150	effect	effect	NOUN
gujaf-279	82	151	of	of	ADP
gujaf-279	82	152	information	information	NOUN
gujaf-279	82	153	asymmetry	asymmetry	NOUN
gujaf-279	82	154	(	(	PUNCT
gujaf-279	82	155	ia	ia	PROPN
gujaf-279	82	156	)	)	PUNCT
gujaf-279	82	157	on	on	ADP
gujaf-279	82	158	corporate	corporate	ADJ
gujaf-279	82	159	cost	cost	NOUN
gujaf-279	82	160	of	of	ADP
gujaf-279	82	161	capital	capital	NOUN
gujaf-279	82	162	(	(	PUNCT
gujaf-279	82	163	coc	coc	PROPN
gujaf-279	82	164	)	)	PUNCT
gujaf-279	82	165	over	over	ADP
gujaf-279	82	166	seventeen	seventeen	NUM
gujaf-279	82	167	years	year	NOUN
gujaf-279	82	168	(	(	PUNCT
gujaf-279	82	169	2007	2007	NUM
gujaf-279	82	170	-2023	-2023	NOUN
gujaf-279	82	171	)	)	PUNCT
gujaf-279	82	172	.	.	PUNCT
gujaf-279	83	1	critical	critical	ADJ
gujaf-279	83	2	/	/	SYM
gujaf-279	83	3	integrative	integrative	ADJ
gujaf-279	83	4	review	review	NOUN
gujaf-279	83	5	approach	approach	NOUN
gujaf-279	83	6	was	be	AUX
gujaf-279	83	7	adopted	adopt	VERB
gujaf-279	83	8	and	and	CCONJ
gujaf-279	83	9	the	the	DET
gujaf-279	83	10	paper	paper	NOUN
gujaf-279	83	11	found	find	VERB
gujaf-279	83	12	that	that	SCONJ
gujaf-279	83	13	results	result	NOUN
gujaf-279	83	14	obtained	obtain	VERB
gujaf-279	83	15	by	by	ADP
gujaf-279	83	16	the	the	DET
gujaf-279	83	17	reviewed	review	VERB
gujaf-279	83	18	studies	study	NOUN
gujaf-279	83	19	regarding	regard	VERB
gujaf-279	83	20	the	the	DET
gujaf-279	83	21	impact	impact	NOUN
gujaf-279	83	22	of	of	ADP
gujaf-279	83	23	ia	ia	PROPN
gujaf-279	83	24	on	on	ADP
gujaf-279	83	25	coe	coe	PROPN
gujaf-279	83	26	or	or	CCONJ
gujaf-279	83	27	wacc	wacc	PROPN
gujaf-279	83	28	are	be	AUX
gujaf-279	83	29	in	in	ADP
gujaf-279	83	30	two	two	NUM
gujaf-279	83	31	sets	set	NOUN
gujaf-279	83	32	:	:	PUNCT
gujaf-279	83	33	positive	positive	ADJ
gujaf-279	83	34	and	and	CCONJ
gujaf-279	83	35	negative	negative	ADJ
gujaf-279	83	36	.	.	PUNCT
gujaf-279	84	1	however	however	ADV
gujaf-279	84	2	,	,	PUNCT
gujaf-279	84	3	most	most	ADJ
gujaf-279	84	4	of	of	ADP
gujaf-279	84	5	them	they	PRON
gujaf-279	84	6	have	have	AUX
gujaf-279	84	7	agreed	agree	VERB
gujaf-279	84	8	and	and	CCONJ
gujaf-279	84	9	corroborated	corroborate	VERB
gujaf-279	84	10	one	one	NUM
gujaf-279	84	11	another	another	DET
gujaf-279	84	12	on	on	ADP
gujaf-279	84	13	the	the	DET
gujaf-279	84	14	positive	positive	ADJ
gujaf-279	84	15	effect	effect	NOUN
gujaf-279	84	16	of	of	ADP
gujaf-279	84	17	ia	ia	PROPN
gujaf-279	84	18	on	on	ADP
gujaf-279	84	19	coe	coe	PROPN
gujaf-279	84	20	or	or	CCONJ
gujaf-279	84	21	wacc	wacc	PROPN
gujaf-279	84	22	.	.	PUNCT
gujaf-279	85	1	and	and	CCONJ
gujaf-279	85	2	,	,	PUNCT
gujaf-279	85	3	this	this	PRON
gujaf-279	85	4	goes	go	VERB
gujaf-279	85	5	in	in	ADP
gujaf-279	85	6	line	line	NOUN
gujaf-279	85	7	with	with	ADP
gujaf-279	85	8	the	the	DET
gujaf-279	85	9	basic	basic	ADJ
gujaf-279	85	10	argument	argument	NOUN
gujaf-279	85	11	of	of	ADP
gujaf-279	85	12	the	the	DET
gujaf-279	85	13	pecking	pecking	NOUN
gujaf-279	85	14	order	order	NOUN
gujaf-279	85	15	theory	theory	NOUN
gujaf-279	85	16	in	in	ADP
gujaf-279	85	17	its	its	PRON
gujaf-279	85	18	first	first	ADJ
gujaf-279	85	19	proposition	proposition	NOUN
gujaf-279	85	20	.	.	PUNCT
gujaf-279	86	1	also	also	ADV
gujaf-279	86	2	,	,	PUNCT
gujaf-279	86	3	regarding	regard	VERB
gujaf-279	86	4	ia	ia	NOUN
gujaf-279	86	5	and	and	CCONJ
gujaf-279	86	6	cod	cod	NOUN
gujaf-279	86	7	,	,	PUNCT
gujaf-279	86	8	the	the	DET
gujaf-279	86	9	reviewed	review	VERB
gujaf-279	86	10	studies	study	NOUN
gujaf-279	86	11	have	have	AUX
gujaf-279	86	12	agreed	agree	VERB
gujaf-279	86	13	that	that	SCONJ
gujaf-279	86	14	ia	ia	PROPN
gujaf-279	86	15	positively	positively	ADV
gujaf-279	86	16	affects	affect	VERB
gujaf-279	86	17	cod	cod	NOUN
gujaf-279	86	18	.	.	PUNCT
gujaf-279	87	1	other	other	ADJ
gujaf-279	87	2	findings	finding	NOUN
gujaf-279	87	3	of	of	ADP
gujaf-279	87	4	the	the	DET
gujaf-279	87	5	paper	paper	NOUN
gujaf-279	87	6	are	be	AUX
gujaf-279	87	7	that	that	SCONJ
gujaf-279	87	8	most	most	ADJ
gujaf-279	87	9	of	of	ADP
gujaf-279	87	10	the	the	DET
gujaf-279	87	11	reviewed	review	VERB
gujaf-279	87	12	studies	study	NOUN
gujaf-279	87	13	were	be	AUX
gujaf-279	87	14	carried	carry	VERB
gujaf-279	87	15	out	out	ADP
gujaf-279	87	16	in	in	ADP
gujaf-279	87	17	asia	asia	PROPN
gujaf-279	87	18	,	,	PUNCT
gujaf-279	87	19	focusing	focus	VERB
gujaf-279	87	20	on	on	ADP
gujaf-279	87	21	non	non	ADJ
gujaf-279	87	22	-	-	ADJ
gujaf-279	87	23	financial	financial	ADJ
gujaf-279	87	24	firms	firm	NOUN
gujaf-279	87	25	.	.	PUNCT
gujaf-279	88	1	moreover	moreover	ADV
gujaf-279	88	2	,	,	PUNCT
gujaf-279	88	3	most	most	ADJ
gujaf-279	88	4	of	of	ADP
gujaf-279	88	5	the	the	DET
gujaf-279	88	6	studies	study	NOUN
gujaf-279	88	7	assessed	assess	VERB
gujaf-279	88	8	ia	ia	PROPN
gujaf-279	88	9	's	's	PART
gujaf-279	88	10	effect	effect	NOUN
gujaf-279	88	11	on	on	ADP
gujaf-279	88	12	coe	coe	PROPN
gujaf-279	88	13	by	by	ADP
gujaf-279	88	14	employing	employ	VERB
gujaf-279	88	15	bid	bid	NOUN
gujaf-279	88	16	-	-	PUNCT
gujaf-279	88	17	ask	ask	NOUN
gujaf-279	88	18	spread	spread	NOUN
gujaf-279	88	19	and	and	CCONJ
gujaf-279	88	20	eastos	easto	NOUN
gujaf-279	88	21	's	's	PART
gujaf-279	88	22	(	(	PUNCT
gujaf-279	88	23	2004	2004	NUM
gujaf-279	88	24	)	)	PUNCT
gujaf-279	88	25	peg	peg	NOUN
gujaf-279	88	26	ratio	ratio	NOUN
gujaf-279	88	27	models	model	NOUN
gujaf-279	88	28	as	as	ADP
gujaf-279	88	29	common	common	ADJ
gujaf-279	88	30	measures	measure	NOUN
gujaf-279	88	31	.	.	PUNCT
gujaf-279	89	1	based	base	VERB
gujaf-279	89	2	on	on	ADP
gujaf-279	89	3	the	the	DET
gujaf-279	89	4	summary	summary	NOUN
gujaf-279	89	5	of	of	ADP
gujaf-279	89	6	major	major	ADJ
gujaf-279	89	7	findings	finding	NOUN
gujaf-279	89	8	,	,	PUNCT
gujaf-279	89	9	the	the	DET
gujaf-279	89	10	paper	paper	NOUN
gujaf-279	89	11	concluded	conclude	VERB
gujaf-279	89	12	that	that	SCONJ
gujaf-279	89	13	corporate	corporate	ADJ
gujaf-279	89	14	firms	firm	NOUN
gujaf-279	89	15	will	will	AUX
gujaf-279	89	16	be	be	AUX
gujaf-279	89	17	experiencing	experience	VERB
gujaf-279	89	18	a	a	DET
gujaf-279	89	19	rise	rise	NOUN
gujaf-279	89	20	in	in	ADP
gujaf-279	89	21	financing	financing	NOUN
gujaf-279	89	22	cost	cost	NOUN
gujaf-279	89	23	as	as	ADV
gujaf-279	89	24	long	long	ADV
gujaf-279	89	25	as	as	SCONJ
gujaf-279	89	26	there	there	PRON
gujaf-279	89	27	is	be	VERB
gujaf-279	89	28	an	an	DET
gujaf-279	89	29	increase	increase	NOUN
gujaf-279	89	30	in	in	ADP
gujaf-279	89	31	asymmetric	asymmetric	ADJ
gujaf-279	89	32	information	information	NOUN
gujaf-279	89	33	in	in	ADP
gujaf-279	89	34	the	the	DET
gujaf-279	89	35	capital	capital	NOUN
gujaf-279	89	36	market	market	NOUN
gujaf-279	89	37	.	.	PUNCT
gujaf-279	90	1	the	the	DET
gujaf-279	90	2	increase	increase	NOUN
gujaf-279	90	3	will	will	AUX
gujaf-279	90	4	affect	affect	VERB
gujaf-279	90	5	equity	equity	NOUN
gujaf-279	90	6	financing	financing	NOUN
gujaf-279	90	7	,	,	PUNCT
gujaf-279	90	8	debt	debt	NOUN
gujaf-279	90	9	financing	financing	NOUN
gujaf-279	90	10	and	and	CCONJ
gujaf-279	90	11	overall	overall	ADJ
gujaf-279	90	12	financing	financing	NOUN
gujaf-279	90	13	costs	cost	NOUN
gujaf-279	90	14	.	.	PUNCT
gujaf-279	91	1	thus	thus	ADV
gujaf-279	91	2	,	,	PUNCT
gujaf-279	91	3	in	in	ADP
gujaf-279	91	4	line	line	NOUN
gujaf-279	91	5	with	with	ADP
gujaf-279	91	6	the	the	DET
gujaf-279	91	7	conclusions	conclusion	NOUN
gujaf-279	91	8	drawn	draw	VERB
gujaf-279	91	9	,	,	PUNCT
gujaf-279	91	10	the	the	DET
gujaf-279	91	11	paper	paper	NOUN
gujaf-279	91	12	recommended	recommend	VERB
gujaf-279	91	13	that	that	SCONJ
gujaf-279	91	14	corporate	corporate	ADJ
gujaf-279	91	15	firms	firm	NOUN
gujaf-279	91	16	should	should	AUX
gujaf-279	91	17	strive	strive	VERB
gujaf-279	91	18	to	to	PART
gujaf-279	91	19	minimize	minimize	VERB
gujaf-279	91	20	the	the	DET
gujaf-279	91	21	level	level	NOUN
gujaf-279	91	22	of	of	ADP
gujaf-279	91	23	ia	ia	NOUN
gujaf-279	91	24	in	in	ADP
gujaf-279	91	25	the	the	DET
gujaf-279	91	26	capital	capital	NOUN
gujaf-279	91	27	market	market	NOUN
gujaf-279	91	28	through	through	ADP
gujaf-279	91	29	a	a	DET
gujaf-279	91	30	commitment	commitment	NOUN
gujaf-279	91	31	to	to	ADP
gujaf-279	91	32	providing	provide	VERB
gujaf-279	91	33	high	high	ADJ
gujaf-279	91	34	-	-	PUNCT
gujaf-279	91	35	quality	quality	NOUN
gujaf-279	91	36	financial	financial	ADJ
gujaf-279	91	37	reports	report	NOUN
gujaf-279	91	38	that	that	PRON
gujaf-279	91	39	furnish	furnish	VERB
gujaf-279	91	40	the	the	DET
gujaf-279	91	41	capital	capital	NOUN
gujaf-279	91	42	providers	provider	NOUN
gujaf-279	91	43	with	with	ADP
gujaf-279	91	44	relevant	relevant	ADJ
gujaf-279	91	45	,	,	PUNCT
gujaf-279	91	46	reliable	reliable	ADJ
gujaf-279	91	47	and	and	CCONJ
gujaf-279	91	48	comprehensive	comprehensive	ADJ
gujaf-279	91	49	information	information	NOUN
gujaf-279	91	50	.	.	PUNCT
gujaf-279	92	1	keywords	keyword	NOUN
gujaf-279	92	2	:	:	PUNCT
gujaf-279	92	3	information	information	NOUN
gujaf-279	92	4	asymmetry	asymmetry	NOUN
gujaf-279	92	5	,	,	PUNCT
gujaf-279	92	6	adverse	adverse	ADJ
gujaf-279	92	7	selection	selection	NOUN
gujaf-279	92	8	,	,	PUNCT
gujaf-279	92	9	moral	moral	ADJ
gujaf-279	92	10	hazard	hazard	NOUN
gujaf-279	92	11	,	,	PUNCT
gujaf-279	92	12	cost	cost	NOUN
gujaf-279	92	13	of	of	ADP
gujaf-279	92	14	equity	equity	NOUN
gujaf-279	92	15	,	,	PUNCT
gujaf-279	92	16	cost	cost	NOUN
gujaf-279	92	17	of	of	ADP
gujaf-279	92	18	debt	debt	NOUN
gujaf-279	92	19	,	,	PUNCT
gujaf-279	92	20	weighted	weight	VERB
gujaf-279	92	21	average	average	ADJ
gujaf-279	92	22	cost	cost	NOUN
gujaf-279	92	23	of	of	ADP
gujaf-279	92	24	capital	capital	NOUN
gujaf-279	92	25	1	1	NUM
gujaf-279	92	26	.	.	PUNCT
gujaf-279	93	1	introduction	introduction	NOUN
gujaf-279	93	2	financing	financing	NOUN
gujaf-279	93	3	growth	growth	NOUN
gujaf-279	93	4	and	and	CCONJ
gujaf-279	93	5	expansion	expansion	NOUN
gujaf-279	93	6	at	at	ADP
gujaf-279	93	7	times	time	NOUN
gujaf-279	93	8	requires	require	VERB
gujaf-279	93	9	that	that	SCONJ
gujaf-279	93	10	corporate	corporate	ADJ
gujaf-279	93	11	firms	firm	NOUN
gujaf-279	93	12	shift	shift	VERB
gujaf-279	93	13	from	from	ADP
gujaf-279	93	14	cost	cost	NOUN
gujaf-279	93	15	-	-	PUNCT
gujaf-279	93	16	free	free	ADJ
gujaf-279	93	17	internal	internal	ADJ
gujaf-279	93	18	funds	fund	NOUN
gujaf-279	93	19	to	to	ADP
gujaf-279	93	20	long	long	ADJ
gujaf-279	93	21	-	-	PUNCT
gujaf-279	93	22	term	term	NOUN
gujaf-279	93	23	sources	source	NOUN
gujaf-279	93	24	of	of	ADP
gujaf-279	93	25	finance	finance	NOUN
gujaf-279	93	26	that	that	PRON
gujaf-279	93	27	generally	generally	ADV
gujaf-279	93	28	bear	bear	VERB
gujaf-279	93	29	cost	cost	NOUN
gujaf-279	93	30	.	.	PUNCT
gujaf-279	94	1	the	the	DET
gujaf-279	94	2	long	long	ADJ
gujaf-279	94	3	-	-	PUNCT
gujaf-279	94	4	term	term	NOUN
gujaf-279	94	5	sources	source	NOUN
gujaf-279	94	6	of	of	ADP
gujaf-279	94	7	finance	finance	NOUN
gujaf-279	94	8	available	available	ADJ
gujaf-279	94	9	to	to	ADP
gujaf-279	94	10	firms	firm	NOUN
gujaf-279	94	11	are	be	AUX
gujaf-279	94	12	shares	share	NOUN
gujaf-279	94	13	and	and	CCONJ
gujaf-279	94	14	debts	debt	NOUN
gujaf-279	94	15	.	.	PUNCT
gujaf-279	95	1	borrowing	borrow	VERB
gujaf-279	95	2	via	via	ADP
gujaf-279	95	3	issue	issue	NOUN
gujaf-279	95	4	of	of	ADP
gujaf-279	95	5	shares	share	NOUN
gujaf-279	95	6	and	and	CCONJ
gujaf-279	95	7	debts	debt	NOUN
gujaf-279	95	8	demands	demand	VERB
gujaf-279	95	9	that	that	SCONJ
gujaf-279	95	10	a	a	DET
gujaf-279	95	11	firm	firm	NOUN
gujaf-279	95	12	compensate	compensate	VERB
gujaf-279	95	13	the	the	DET
gujaf-279	95	14	fund	fund	NOUN
gujaf-279	95	15	providers	provider	NOUN
gujaf-279	95	16	through	through	ADP
gujaf-279	95	17	periodic	periodic	ADJ
gujaf-279	95	18	returns	return	NOUN
gujaf-279	95	19	and	and	CCONJ
gujaf-279	95	20	yield	yield	VERB
gujaf-279	95	21	in	in	ADP
gujaf-279	95	22	the	the	DET
gujaf-279	95	23	form	form	NOUN
gujaf-279	95	24	of	of	ADP
gujaf-279	95	25	dividends	dividend	NOUN
gujaf-279	95	26	and	and	CCONJ
gujaf-279	95	27	interests	interest	NOUN
gujaf-279	95	28	that	that	PRON
gujaf-279	95	29	mailto:srayagi.acc@buk.edu.ng	mailto:srayagi.acc@buk.edu.ng	VERB
gujaf-279	95	30	mailto:rlawal.iiibf@buk.edu.ng	mailto:rlawal.iiibf@buk.edu.ng	NOUN
gujaf-279	95	31	gusau	gusau	ADJ
gujaf-279	95	32	journal	journal	NOUN
gujaf-279	95	33	of	of	ADP
gujaf-279	95	34	accounting	accounting	NOUN
gujaf-279	95	35	and	and	CCONJ
gujaf-279	95	36	finance	finance	NOUN
gujaf-279	95	37	,	,	PUNCT
gujaf-279	95	38	vol	vol	NOUN
gujaf-279	95	39	.	.	PROPN
gujaf-279	95	40	5	5	NUM
gujaf-279	95	41	,	,	PUNCT
gujaf-279	95	42	issue	issue	NOUN
gujaf-279	95	43	1	1	NUM
gujaf-279	95	44	,	,	PUNCT
gujaf-279	95	45	april	april	PROPN
gujaf-279	95	46	,	,	PUNCT
gujaf-279	95	47	2024	2024	NUM
gujaf-279	95	48	110	110	NUM
gujaf-279	95	49	constitutes	constitute	VERB
gujaf-279	95	50	a	a	DET
gujaf-279	95	51	cost	cost	NOUN
gujaf-279	95	52	of	of	ADP
gujaf-279	95	53	capital	capital	NOUN
gujaf-279	95	54	(	(	PUNCT
gujaf-279	95	55	coc	coc	PROPN
gujaf-279	95	56	)	)	PUNCT
gujaf-279	95	57	from	from	ADP
gujaf-279	95	58	the	the	DET
gujaf-279	95	59	firm	firm	NOUN
gujaf-279	95	60	's	's	PART
gujaf-279	95	61	view	view	NOUN
gujaf-279	95	62	point	point	NOUN
gujaf-279	95	63	(	(	PUNCT
gujaf-279	95	64	lukanima	lukanima	NOUN
gujaf-279	95	65	,	,	PUNCT
gujaf-279	95	66	2023	2023	NUM
gujaf-279	95	67	)	)	PUNCT
gujaf-279	95	68	.	.	PUNCT
gujaf-279	96	1	coc	coc	PROPN
gujaf-279	96	2	,	,	PUNCT
gujaf-279	96	3	cost	cost	NOUN
gujaf-279	96	4	of	of	ADP
gujaf-279	96	5	borrowing	borrowing	NOUN
gujaf-279	96	6	,	,	PUNCT
gujaf-279	96	7	cost	cost	NOUN
gujaf-279	96	8	of	of	ADP
gujaf-279	96	9	finance	finance	NOUN
gujaf-279	96	10	,	,	PUNCT
gujaf-279	96	11	borrowing	borrow	VERB
gujaf-279	96	12	cost	cost	NOUN
gujaf-279	96	13	or	or	CCONJ
gujaf-279	96	14	financing	financing	NOUN
gujaf-279	96	15	cost	cost	NOUN
gujaf-279	96	16	are	be	AUX
gujaf-279	96	17	alternative	alternative	ADJ
gujaf-279	96	18	terms	term	NOUN
gujaf-279	96	19	used	use	VERB
gujaf-279	96	20	in	in	ADP
gujaf-279	96	21	finance	finance	NOUN
gujaf-279	96	22	to	to	PART
gujaf-279	96	23	mean	mean	VERB
gujaf-279	96	24	the	the	DET
gujaf-279	96	25	rewards	reward	NOUN
gujaf-279	96	26	given	give	VERB
gujaf-279	96	27	to	to	ADP
gujaf-279	96	28	financiers	financier	NOUN
gujaf-279	96	29	for	for	ADP
gujaf-279	96	30	providing	provide	VERB
gujaf-279	96	31	corporate	corporate	ADJ
gujaf-279	96	32	firms	firm	NOUN
gujaf-279	96	33	with	with	ADP
gujaf-279	96	34	the	the	DET
gujaf-279	96	35	required	require	VERB
gujaf-279	96	36	funds	fund	NOUN
gujaf-279	96	37	to	to	PART
gujaf-279	96	38	meet	meet	VERB
gujaf-279	96	39	various	various	ADJ
gujaf-279	96	40	long	long	ADJ
gujaf-279	96	41	-	-	PUNCT
gujaf-279	96	42	term	term	NOUN
gujaf-279	96	43	financing	financing	NOUN
gujaf-279	96	44	needs	need	NOUN
gujaf-279	96	45	.	.	PUNCT
gujaf-279	97	1	it	it	PRON
gujaf-279	97	2	is	be	AUX
gujaf-279	97	3	,	,	PUNCT
gujaf-279	97	4	in	in	ADP
gujaf-279	97	5	other	other	ADJ
gujaf-279	97	6	words	word	NOUN
gujaf-279	97	7	,	,	PUNCT
gujaf-279	97	8	seen	see	VERB
gujaf-279	97	9	as	as	ADP
gujaf-279	97	10	the	the	DET
gujaf-279	97	11	minimum	minimum	ADJ
gujaf-279	97	12	return	return	NOUN
gujaf-279	97	13	required	require	VERB
gujaf-279	97	14	by	by	ADP
gujaf-279	97	15	finance	finance	NOUN
gujaf-279	97	16	providers	provider	NOUN
gujaf-279	97	17	(	(	PUNCT
gujaf-279	97	18	khomsiyah	khomsiyah	NOUN
gujaf-279	97	19	&	&	CCONJ
gujaf-279	97	20	susanti	susanti	PROPN
gujaf-279	97	21	,	,	PUNCT
gujaf-279	97	22	2003	2003	NUM
gujaf-279	97	23	in	in	ADP
gujaf-279	97	24	dewi	dewi	PROPN
gujaf-279	97	25	et	et	PROPN
gujaf-279	97	26	al	al	PROPN
gujaf-279	97	27	.	.	PROPN
gujaf-279	97	28	,	,	PUNCT
gujaf-279	97	29	2020	2020	NUM
gujaf-279	97	30	)	)	PUNCT
gujaf-279	97	31	.	.	PUNCT
gujaf-279	98	1	firm	firm	PROPN
gujaf-279	98	2	’s	’s	PART
gujaf-279	98	3	coc	coc	NOUN
gujaf-279	98	4	as	as	ADP
gujaf-279	98	5	first	first	ADV
gujaf-279	98	6	premised	premise	VERB
gujaf-279	98	7	by	by	ADP
gujaf-279	98	8	pecking	pecking	NOUN
gujaf-279	98	9	order	order	NOUN
gujaf-279	98	10	theory	theory	NOUN
gujaf-279	98	11	is	be	AUX
gujaf-279	98	12	a	a	DET
gujaf-279	98	13	function	function	NOUN
gujaf-279	98	14	of	of	ADP
gujaf-279	98	15	adverse	adverse	ADJ
gujaf-279	98	16	selection	selection	NOUN
gujaf-279	98	17	and	and	CCONJ
gujaf-279	98	18	moral	moral	ADJ
gujaf-279	98	19	hazard	hazard	NOUN
gujaf-279	98	20	risks	risk	NOUN
gujaf-279	98	21	associated	associate	VERB
gujaf-279	98	22	with	with	ADP
gujaf-279	98	23	information	information	NOUN
gujaf-279	98	24	asymmetry	asymmetry	NOUN
gujaf-279	98	25	(	(	PUNCT
gujaf-279	98	26	ia	ia	PROPN
gujaf-279	98	27	)	)	PUNCT
gujaf-279	98	28	.	.	PUNCT
gujaf-279	99	1	adverse	adverse	ADJ
gujaf-279	99	2	selection	selection	NOUN
gujaf-279	99	3	is	be	AUX
gujaf-279	99	4	when	when	SCONJ
gujaf-279	99	5	one	one	NUM
gujaf-279	99	6	party	party	NOUN
gujaf-279	99	7	to	to	ADP
gujaf-279	99	8	a	a	DET
gujaf-279	99	9	contract	contract	NOUN
gujaf-279	99	10	or	or	CCONJ
gujaf-279	99	11	transaction	transaction	NOUN
gujaf-279	99	12	appears	appear	VERB
gujaf-279	99	13	more	more	ADV
gujaf-279	99	14	informed	informed	ADJ
gujaf-279	99	15	than	than	ADP
gujaf-279	99	16	the	the	DET
gujaf-279	99	17	other	other	ADJ
gujaf-279	99	18	(	(	PUNCT
gujaf-279	99	19	eid	eid	PROPN
gujaf-279	99	20	,	,	PUNCT
gujaf-279	99	21	2015	2015	NUM
gujaf-279	99	22	)	)	PUNCT
gujaf-279	99	23	.	.	PUNCT
gujaf-279	100	1	on	on	ADP
gujaf-279	100	2	the	the	DET
gujaf-279	100	3	hand	hand	NOUN
gujaf-279	100	4	,	,	PUNCT
gujaf-279	100	5	moral	moral	ADJ
gujaf-279	100	6	hazard	hazard	NOUN
gujaf-279	100	7	is	be	AUX
gujaf-279	100	8	a	a	DET
gujaf-279	100	9	situation	situation	NOUN
gujaf-279	100	10	that	that	PRON
gujaf-279	100	11	arises	arise	VERB
gujaf-279	100	12	after	after	SCONJ
gujaf-279	100	13	an	an	DET
gujaf-279	100	14	agreement	agreement	NOUN
gujaf-279	100	15	is	be	AUX
gujaf-279	100	16	reached	reach	VERB
gujaf-279	100	17	between	between	ADP
gujaf-279	100	18	parties	party	NOUN
gujaf-279	100	19	to	to	ADP
gujaf-279	100	20	a	a	DET
gujaf-279	100	21	given	give	VERB
gujaf-279	100	22	transaction	transaction	NOUN
gujaf-279	100	23	.	.	PUNCT
gujaf-279	101	1	it	it	PRON
gujaf-279	101	2	was	be	AUX
gujaf-279	101	3	defined	define	VERB
gujaf-279	101	4	as	as	ADP
gujaf-279	101	5	the	the	DET
gujaf-279	101	6	tendency	tendency	NOUN
gujaf-279	101	7	of	of	ADP
gujaf-279	101	8	an	an	DET
gujaf-279	101	9	imperfectly	imperfectly	ADV
gujaf-279	101	10	monitored	monitor	VERB
gujaf-279	101	11	person	person	NOUN
gujaf-279	101	12	to	to	PART
gujaf-279	101	13	engage	engage	VERB
gujaf-279	101	14	in	in	ADP
gujaf-279	101	15	dishonest	dishonest	ADJ
gujaf-279	101	16	or	or	CCONJ
gujaf-279	101	17	otherwise	otherwise	ADV
gujaf-279	101	18	undesirable	undesirable	ADJ
gujaf-279	101	19	behaviour	behaviour	NOUN
gujaf-279	101	20	(	(	PUNCT
gujaf-279	101	21	mankiw	mankiw	NOUN
gujaf-279	101	22	,	,	PUNCT
gujaf-279	101	23	2011	2011	NUM
gujaf-279	101	24	in	in	ADP
gujaf-279	101	25	rymar	rymar	PROPN
gujaf-279	101	26	,	,	PUNCT
gujaf-279	101	27	2016	2016	NUM
gujaf-279	101	28	)	)	PUNCT
gujaf-279	101	29	.	.	PUNCT
gujaf-279	102	1	adverse	adverse	ADJ
gujaf-279	102	2	selection	selection	NOUN
gujaf-279	102	3	and	and	CCONJ
gujaf-279	102	4	moral	moral	ADJ
gujaf-279	102	5	hazard	hazard	NOUN
gujaf-279	102	6	as	as	ADP
gujaf-279	102	7	components	component	NOUN
gujaf-279	102	8	of	of	ADP
gujaf-279	102	9	ia	ia	PROPN
gujaf-279	102	10	have	have	AUX
gujaf-279	102	11	been	be	AUX
gujaf-279	102	12	considered	consider	VERB
gujaf-279	102	13	the	the	DET
gujaf-279	102	14	source	source	NOUN
gujaf-279	102	15	of	of	ADP
gujaf-279	102	16	problems	problem	NOUN
gujaf-279	102	17	or	or	CCONJ
gujaf-279	102	18	imperfections	imperfection	NOUN
gujaf-279	102	19	while	while	SCONJ
gujaf-279	102	20	borrowing	borrowing	NOUN
gujaf-279	102	21	or	or	CCONJ
gujaf-279	102	22	lending	lending	NOUN
gujaf-279	102	23	in	in	ADP
gujaf-279	102	24	the	the	DET
gujaf-279	102	25	financial	financial	ADJ
gujaf-279	102	26	market	market	NOUN
gujaf-279	102	27	(	(	PUNCT
gujaf-279	102	28	pettinger	pettinger	NOUN
gujaf-279	102	29	,	,	PUNCT
gujaf-279	102	30	2017	2017	NUM
gujaf-279	102	31	)	)	PUNCT
gujaf-279	102	32	.	.	PUNCT
gujaf-279	103	1	when	when	SCONJ
gujaf-279	103	2	a	a	DET
gujaf-279	103	3	borrower	borrower	NOUN
gujaf-279	103	4	is	be	AUX
gujaf-279	103	5	better	well	ADV
gujaf-279	103	6	informed	inform	VERB
gujaf-279	103	7	about	about	ADP
gujaf-279	103	8	his	his	PRON
gujaf-279	103	9	real	real	ADJ
gujaf-279	103	10	financial	financial	ADJ
gujaf-279	103	11	state	state	NOUN
gujaf-279	103	12	than	than	ADP
gujaf-279	103	13	the	the	DET
gujaf-279	103	14	financier	financier	NOUN
gujaf-279	103	15	,	,	PUNCT
gujaf-279	103	16	the	the	DET
gujaf-279	103	17	latter	latter	ADJ
gujaf-279	103	18	will	will	AUX
gujaf-279	103	19	have	have	VERB
gujaf-279	103	20	some	some	DET
gujaf-279	103	21	challenges	challenge	NOUN
gujaf-279	103	22	in	in	ADP
gujaf-279	103	23	appreciating	appreciate	VERB
gujaf-279	103	24	the	the	DET
gujaf-279	103	25	borrower	borrower	NOUN
gujaf-279	103	26	's	's	PART
gujaf-279	103	27	creditworthiness	creditworthiness	NOUN
gujaf-279	103	28	and	and	CCONJ
gujaf-279	103	29	actual	actual	ADJ
gujaf-279	103	30	financial	financial	ADJ
gujaf-279	103	31	status	status	NOUN
gujaf-279	103	32	.	.	PUNCT
gujaf-279	104	1	as	as	ADP
gujaf-279	104	2	a	a	DET
gujaf-279	104	3	result	result	NOUN
gujaf-279	104	4	,	,	PUNCT
gujaf-279	104	5	he	he	PRON
gujaf-279	104	6	would	would	AUX
gujaf-279	104	7	indemnify	indemnify	VERB
gujaf-279	104	8	himself	himself	PRON
gujaf-279	104	9	for	for	ADP
gujaf-279	104	10	the	the	DET
gujaf-279	104	11	adverse	adverse	ADJ
gujaf-279	104	12	selection	selection	NOUN
gujaf-279	104	13	and	and	CCONJ
gujaf-279	104	14	moral	moral	ADJ
gujaf-279	104	15	hazard	hazard	NOUN
gujaf-279	104	16	risks	risk	NOUN
gujaf-279	104	17	by	by	ADP
gujaf-279	104	18	charging	charge	VERB
gujaf-279	104	19	a	a	DET
gujaf-279	104	20	higher	high	ADJ
gujaf-279	104	21	risk	risk	NOUN
gujaf-279	104	22	premium	premium	NOUN
gujaf-279	104	23	resulting	result	VERB
gujaf-279	104	24	in	in	ADP
gujaf-279	104	25	higher	high	ADJ
gujaf-279	104	26	coc	coc	PROPN
gujaf-279	104	27	.	.	PROPN
gujaf-279	105	1	coc	coc	PROPN
gujaf-279	105	2	is	be	AUX
gujaf-279	105	3	one	one	NUM
gujaf-279	105	4	of	of	ADP
gujaf-279	105	5	the	the	DET
gujaf-279	105	6	key	key	ADJ
gujaf-279	105	7	elements	element	NOUN
gujaf-279	105	8	in	in	ADP
gujaf-279	105	9	corporate	corporate	ADJ
gujaf-279	105	10	financial	financial	ADJ
gujaf-279	105	11	decisions	decision	NOUN
gujaf-279	105	12	.	.	PUNCT
gujaf-279	106	1	a	a	DET
gujaf-279	106	2	change	change	NOUN
gujaf-279	106	3	in	in	ADP
gujaf-279	106	4	coc	coc	NOUN
gujaf-279	106	5	and	and	CCONJ
gujaf-279	106	6	its	its	PRON
gujaf-279	106	7	determinants	determinant	NOUN
gujaf-279	106	8	(	(	PUNCT
gujaf-279	106	9	for	for	ADP
gujaf-279	106	10	instance	instance	NOUN
gujaf-279	106	11	,	,	PUNCT
gujaf-279	106	12	ia	ia	PROPN
gujaf-279	106	13	)	)	PUNCT
gujaf-279	106	14	can	can	AUX
gujaf-279	106	15	have	have	VERB
gujaf-279	106	16	implications	implication	NOUN
gujaf-279	106	17	on	on	ADP
gujaf-279	106	18	the	the	DET
gujaf-279	106	19	ability	ability	NOUN
gujaf-279	106	20	of	of	ADP
gujaf-279	106	21	corporate	corporate	ADJ
gujaf-279	106	22	firms	firm	NOUN
gujaf-279	106	23	to	to	PART
gujaf-279	106	24	undertake	undertake	VERB
gujaf-279	106	25	profitable	profitable	ADJ
gujaf-279	106	26	investment	investment	NOUN
gujaf-279	106	27	projects	project	NOUN
gujaf-279	106	28	(	(	PUNCT
gujaf-279	106	29	majeed	majeed	X
gujaf-279	106	30	et	et	PROPN
gujaf-279	106	31	al	al	PROPN
gujaf-279	106	32	.	.	PROPN
gujaf-279	106	33	,2018	,2018	PROPN
gujaf-279	106	34	;	;	PUNCT
gujaf-279	106	35	nasir	nasir	PROPN
gujaf-279	106	36	et	et	PROPN
gujaf-279	106	37	al	al	PROPN
gujaf-279	106	38	.	.	PROPN
gujaf-279	106	39	,	,	PUNCT
gujaf-279	106	40	2018	2018	NUM
gujaf-279	106	41	;	;	PUNCT
gujaf-279	106	42	ayagi	ayagi	PROPN
gujaf-279	106	43	&	&	CCONJ
gujaf-279	106	44	kurawa	kurawa	PROPN
gujaf-279	106	45	,	,	PUNCT
gujaf-279	106	46	2019	2019	NUM
gujaf-279	106	47	;	;	PUNCT
gujaf-279	106	48	ayagi	ayagi	NOUN
gujaf-279	106	49	&	&	CCONJ
gujaf-279	106	50	salisu	salisu	PROPN
gujaf-279	106	51	,	,	PUNCT
gujaf-279	106	52	2023	2023	NUM
gujaf-279	106	53	)	)	PUNCT
gujaf-279	106	54	.	.	PUNCT
gujaf-279	107	1	the	the	DET
gujaf-279	107	2	change	change	NOUN
gujaf-279	107	3	may	may	AUX
gujaf-279	107	4	also	also	ADV
gujaf-279	107	5	have	have	VERB
gujaf-279	107	6	far	far	ADV
gujaf-279	107	7	-	-	PUNCT
gujaf-279	107	8	reaching	reach	VERB
gujaf-279	107	9	implications	implication	NOUN
gujaf-279	107	10	on	on	ADP
gujaf-279	107	11	their	their	PRON
gujaf-279	107	12	capital	capital	NOUN
gujaf-279	107	13	structure	structure	NOUN
gujaf-279	107	14	,	,	PUNCT
gujaf-279	107	15	financial	financial	ADJ
gujaf-279	107	16	performance	performance	NOUN
gujaf-279	107	17	and	and	CCONJ
gujaf-279	107	18	value	value	NOUN
gujaf-279	107	19	(	(	PUNCT
gujaf-279	107	20	hussain	hussain	PROPN
gujaf-279	107	21	et	et	PROPN
gujaf-279	107	22	al	al	PROPN
gujaf-279	107	23	.	.	PROPN
gujaf-279	107	24	2021	2021	NUM
gujaf-279	107	25	;	;	PUNCT
gujaf-279	107	26	kurniasih	kurniasih	PROPN
gujaf-279	107	27	&	&	CCONJ
gujaf-279	107	28	rustam	rustam	PROPN
gujaf-279	107	29	,	,	PUNCT
gujaf-279	107	30	2022	2022	NUM
gujaf-279	107	31	;	;	PUNCT
gujaf-279	107	32	lukanima	lukanima	NOUN
gujaf-279	107	33	,	,	PUNCT
gujaf-279	107	34	2023	2023	NUM
gujaf-279	107	35	)	)	PUNCT
gujaf-279	107	36	.	.	PUNCT
gujaf-279	108	1	hence	hence	ADV
gujaf-279	108	2	,	,	PUNCT
gujaf-279	108	3	ia	ia	PROPN
gujaf-279	108	4	and	and	CCONJ
gujaf-279	108	5	coc	coc	PROPN
gujaf-279	108	6	have	have	AUX
gujaf-279	108	7	been	be	AUX
gujaf-279	108	8	two	two	NUM
gujaf-279	108	9	of	of	ADP
gujaf-279	108	10	the	the	DET
gujaf-279	108	11	areas	area	NOUN
gujaf-279	108	12	that	that	PRON
gujaf-279	108	13	have	have	AUX
gujaf-279	108	14	attracted	attract	VERB
gujaf-279	108	15	the	the	DET
gujaf-279	108	16	attention	attention	NOUN
gujaf-279	108	17	of	of	ADP
gujaf-279	108	18	research	research	NOUN
gujaf-279	108	19	studies	study	NOUN
gujaf-279	108	20	from	from	ADP
gujaf-279	108	21	different	different	ADJ
gujaf-279	108	22	parts	part	NOUN
gujaf-279	108	23	of	of	ADP
gujaf-279	108	24	the	the	DET
gujaf-279	108	25	world	world	NOUN
gujaf-279	108	26	.	.	PUNCT
gujaf-279	109	1	the	the	DET
gujaf-279	109	2	extant	extant	ADJ
gujaf-279	109	3	empirical	empirical	ADJ
gujaf-279	109	4	literature	literature	NOUN
gujaf-279	109	5	on	on	ADP
gujaf-279	109	6	ia	ia	PROPN
gujaf-279	109	7	and	and	CCONJ
gujaf-279	109	8	coc	coc	PROPN
gujaf-279	109	9	has	have	AUX
gujaf-279	109	10	covered	cover	VERB
gujaf-279	109	11	different	different	ADJ
gujaf-279	109	12	industries	industry	NOUN
gujaf-279	109	13	in	in	ADP
gujaf-279	109	14	developed	developed	ADJ
gujaf-279	109	15	and	and	CCONJ
gujaf-279	109	16	developing	develop	VERB
gujaf-279	109	17	economies	economy	NOUN
gujaf-279	109	18	.	.	PUNCT
gujaf-279	110	1	they	they	PRON
gujaf-279	110	2	have	have	AUX
gujaf-279	110	3	adopted	adopt	VERB
gujaf-279	110	4	other	other	ADJ
gujaf-279	110	5	variable	variable	ADJ
gujaf-279	110	6	measurements	measurement	NOUN
gujaf-279	110	7	,	,	PUNCT
gujaf-279	110	8	tools	tool	NOUN
gujaf-279	110	9	and	and	CCONJ
gujaf-279	110	10	data	datum	NOUN
gujaf-279	110	11	analysis	analysis	NOUN
gujaf-279	110	12	technique	technique	NOUN
gujaf-279	110	13	in	in	ADP
gujaf-279	110	14	their	their	PRON
gujaf-279	110	15	various	various	ADJ
gujaf-279	110	16	attempts	attempt	NOUN
gujaf-279	110	17	to	to	PART
gujaf-279	110	18	assess	assess	VERB
gujaf-279	110	19	the	the	DET
gujaf-279	110	20	effect	effect	NOUN
gujaf-279	110	21	of	of	ADP
gujaf-279	110	22	ia	ia	PROPN
gujaf-279	110	23	on	on	ADP
gujaf-279	110	24	corporate	corporate	ADJ
gujaf-279	110	25	coc	coc	PROPN
gujaf-279	110	26	.	.	PUNCT
gujaf-279	111	1	for	for	ADP
gujaf-279	111	2	instance	instance	NOUN
gujaf-279	111	3	,	,	PUNCT
gujaf-279	111	4	derrien	derrien	PROPN
gujaf-279	111	5	et	et	PROPN
gujaf-279	111	6	al	al	PROPN
gujaf-279	111	7	.	.	PROPN
gujaf-279	112	1	(	(	PUNCT
gujaf-279	112	2	2014	2014	NUM
gujaf-279	112	3	)	)	PUNCT
gujaf-279	112	4	employed	employ	VERB
gujaf-279	112	5	five	five	NUM
gujaf-279	112	6	different	different	ADJ
gujaf-279	112	7	models	model	NOUN
gujaf-279	112	8	of	of	ADP
gujaf-279	112	9	ia	ia	PROPN
gujaf-279	112	10	to	to	PART
gujaf-279	112	11	examine	examine	VERB
gujaf-279	112	12	the	the	DET
gujaf-279	112	13	impact	impact	NOUN
gujaf-279	112	14	of	of	ADP
gujaf-279	112	15	ia	ia	PROPN
gujaf-279	112	16	on	on	ADP
gujaf-279	112	17	cod	cod	NOUN
gujaf-279	112	18	of	of	ADP
gujaf-279	112	19	824	824	NUM
gujaf-279	112	20	listed	list	VERB
gujaf-279	112	21	firms	firm	NOUN
gujaf-279	112	22	in	in	ADP
gujaf-279	112	23	the	the	DET
gujaf-279	112	24	united	united	PROPN
gujaf-279	112	25	state	state	PROPN
gujaf-279	112	26	of	of	ADP
gujaf-279	112	27	america	america	PROPN
gujaf-279	112	28	(	(	PUNCT
gujaf-279	112	29	usa	usa	PROPN
gujaf-279	112	30	)	)	PUNCT
gujaf-279	112	31	.	.	PUNCT
gujaf-279	113	1	on	on	ADP
gujaf-279	113	2	the	the	DET
gujaf-279	113	3	other	other	ADJ
gujaf-279	113	4	hand	hand	NOUN
gujaf-279	113	5	,	,	PUNCT
gujaf-279	113	6	ra	ra	PROPN
gujaf-279	113	7	and	and	CCONJ
gujaf-279	113	8	lee	lee	PROPN
gujaf-279	113	9	(	(	PUNCT
gujaf-279	113	10	2018	2018	NUM
gujaf-279	113	11	)	)	PUNCT
gujaf-279	113	12	gusau	gusau	ADJ
gujaf-279	113	13	journal	journal	NOUN
gujaf-279	113	14	of	of	ADP
gujaf-279	113	15	accounting	accounting	NOUN
gujaf-279	113	16	and	and	CCONJ
gujaf-279	113	17	finance	finance	NOUN
gujaf-279	113	18	,	,	PUNCT
gujaf-279	113	19	vol	vol	NOUN
gujaf-279	113	20	.	.	PROPN
gujaf-279	113	21	5	5	NUM
gujaf-279	113	22	,	,	PUNCT
gujaf-279	113	23	issue	issue	NOUN
gujaf-279	113	24	1	1	NUM
gujaf-279	113	25	,	,	PUNCT
gujaf-279	113	26	april	april	PROPN
gujaf-279	113	27	,	,	PUNCT
gujaf-279	113	28	2024	2024	NUM
gujaf-279	113	29	111	111	NUM
gujaf-279	113	30	covered	cover	VERB
gujaf-279	113	31	25	25	NUM
gujaf-279	113	32	industries	industry	NOUN
gujaf-279	113	33	in	in	ADP
gujaf-279	113	34	south	south	PROPN
gujaf-279	113	35	korea	korea	PROPN
gujaf-279	113	36	in	in	ADP
gujaf-279	113	37	their	their	PRON
gujaf-279	113	38	attempt	attempt	NOUN
gujaf-279	113	39	to	to	PART
gujaf-279	113	40	examine	examine	VERB
gujaf-279	113	41	the	the	DET
gujaf-279	113	42	influence	influence	NOUN
gujaf-279	113	43	of	of	ADP
gujaf-279	113	44	ia	ia	PROPN
gujaf-279	113	45	on	on	ADP
gujaf-279	113	46	coe	coe	PROPN
gujaf-279	113	47	using	use	VERB
gujaf-279	113	48	a	a	DET
gujaf-279	113	49	quantitative	quantitative	ADJ
gujaf-279	113	50	research	research	NOUN
gujaf-279	113	51	method	method	NOUN
gujaf-279	113	52	.	.	PUNCT
gujaf-279	114	1	this	this	DET
gujaf-279	114	2	paper	paper	NOUN
gujaf-279	114	3	is	be	AUX
gujaf-279	114	4	literature	literature	NOUN
gujaf-279	114	5	-	-	PUNCT
gujaf-279	114	6	based	base	VERB
gujaf-279	114	7	.	.	PUNCT
gujaf-279	115	1	it	it	PRON
gujaf-279	115	2	aims	aim	VERB
gujaf-279	115	3	to	to	PART
gujaf-279	115	4	assess	assess	VERB
gujaf-279	115	5	,	,	PUNCT
gujaf-279	115	6	critique	critique	NOUN
gujaf-279	115	7	and	and	CCONJ
gujaf-279	115	8	synthesize	synthesize	VERB
gujaf-279	115	9	empirical	empirical	ADJ
gujaf-279	115	10	literature	literature	NOUN
gujaf-279	115	11	on	on	ADP
gujaf-279	115	12	ia	ia	PROPN
gujaf-279	115	13	and	and	CCONJ
gujaf-279	115	14	coc	coc	ADJ
gujaf-279	115	15	over	over	ADV
gujaf-279	115	16	17	17	NUM
gujaf-279	115	17	-	-	PUNCT
gujaf-279	115	18	year	year	NOUN
gujaf-279	115	19	period	period	NOUN
gujaf-279	115	20	(	(	PUNCT
gujaf-279	115	21	2007	2007	NUM
gujaf-279	115	22	-2023	-2023	NOUN
gujaf-279	115	23	)	)	PUNCT
gujaf-279	115	24	.	.	PUNCT
gujaf-279	116	1	the	the	DET
gujaf-279	116	2	paper	paper	NOUN
gujaf-279	116	3	aimed	aim	VERB
gujaf-279	116	4	explicitly	explicitly	ADV
gujaf-279	116	5	to	to	PART
gujaf-279	116	6	critically	critically	ADV
gujaf-279	116	7	the	the	DET
gujaf-279	116	8	relevant	relevant	ADJ
gujaf-279	116	9	empirical	empirical	ADJ
gujaf-279	116	10	literature	literature	NOUN
gujaf-279	116	11	to	to	PART
gujaf-279	116	12	know	know	VERB
gujaf-279	116	13	their	their	PRON
gujaf-279	116	14	position	position	NOUN
gujaf-279	116	15	on	on	ADP
gujaf-279	116	16	the	the	DET
gujaf-279	116	17	relationship	relationship	NOUN
gujaf-279	116	18	or	or	CCONJ
gujaf-279	116	19	impact	impact	NOUN
gujaf-279	116	20	of	of	ADP
gujaf-279	116	21	ia	ia	NOUN
gujaf-279	116	22	on	on	ADP
gujaf-279	116	23	corporate	corporate	ADJ
gujaf-279	116	24	cost	cost	NOUN
gujaf-279	116	25	of	of	ADP
gujaf-279	116	26	equity	equity	NOUN
gujaf-279	116	27	(	(	PUNCT
gujaf-279	116	28	coe	coe	PROPN
gujaf-279	116	29	)	)	PUNCT
gujaf-279	116	30	,	,	PUNCT
gujaf-279	116	31	cost	cost	NOUN
gujaf-279	116	32	of	of	ADP
gujaf-279	116	33	debt	debt	NOUN
gujaf-279	116	34	(	(	PUNCT
gujaf-279	116	35	cod	cod	NOUN
gujaf-279	116	36	)	)	PUNCT
gujaf-279	116	37	,	,	PUNCT
gujaf-279	116	38	and	and	CCONJ
gujaf-279	116	39	weighted	weight	VERB
gujaf-279	116	40	average	average	ADJ
gujaf-279	116	41	cost	cost	NOUN
gujaf-279	116	42	of	of	ADP
gujaf-279	116	43	capital	capital	NOUN
gujaf-279	116	44	(	(	PUNCT
gujaf-279	116	45	wacc	wacc	PROPN
gujaf-279	116	46	)	)	PUNCT
gujaf-279	116	47	.	.	PUNCT
gujaf-279	117	1	other	other	ADJ
gujaf-279	117	2	specific	specific	ADJ
gujaf-279	117	3	objectives	objective	NOUN
gujaf-279	117	4	of	of	ADP
gujaf-279	117	5	the	the	DET
gujaf-279	117	6	paper	paper	NOUN
gujaf-279	117	7	are	be	AUX
gujaf-279	117	8	to	to	PART
gujaf-279	117	9	find	find	VERB
gujaf-279	117	10	out	out	ADP
gujaf-279	117	11	about	about	ADP
gujaf-279	117	12	the	the	DET
gujaf-279	117	13	focus	focus	NOUN
gujaf-279	117	14	of	of	ADP
gujaf-279	117	15	the	the	DET
gujaf-279	117	16	relevant	relevant	ADJ
gujaf-279	117	17	empirical	empirical	ADJ
gujaf-279	117	18	literature	literature	NOUN
gujaf-279	117	19	,	,	PUNCT
gujaf-279	117	20	the	the	DET
gujaf-279	117	21	nature	nature	NOUN
gujaf-279	117	22	of	of	ADP
gujaf-279	117	23	their	their	PRON
gujaf-279	117	24	sample	sample	NOUN
gujaf-279	117	25	,	,	PUNCT
gujaf-279	117	26	coverage	coverage	NOUN
gujaf-279	117	27	of	of	ADP
gujaf-279	117	28	the	the	DET
gujaf-279	117	29	study	study	NOUN
gujaf-279	117	30	period	period	NOUN
gujaf-279	117	31	,	,	PUNCT
gujaf-279	117	32	the	the	DET
gujaf-279	117	33	cost	cost	NOUN
gujaf-279	117	34	of	of	ADP
gujaf-279	117	35	capital	capital	NOUN
gujaf-279	117	36	type	type	NOUN
gujaf-279	117	37	they	they	PRON
gujaf-279	117	38	mostly	mostly	ADV
gujaf-279	117	39	analyzed	analyze	VERB
gujaf-279	117	40	,	,	PUNCT
gujaf-279	117	41	the	the	DET
gujaf-279	117	42	common	common	ADJ
gujaf-279	117	43	measurements	measurement	NOUN
gujaf-279	117	44	of	of	ADP
gujaf-279	117	45	the	the	DET
gujaf-279	117	46	study	study	NOUN
gujaf-279	117	47	variables	variable	NOUN
gujaf-279	117	48	,	,	PUNCT
gujaf-279	117	49	common	common	ADJ
gujaf-279	117	50	research	research	NOUN
gujaf-279	117	51	methods	method	NOUN
gujaf-279	117	52	used	use	VERB
gujaf-279	117	53	and	and	CCONJ
gujaf-279	117	54	data	data	VERB
gujaf-279	117	55	analysis	analysis	NOUN
gujaf-279	117	56	technique	technique	NOUN
gujaf-279	117	57	.	.	PUNCT
gujaf-279	118	1	the	the	DET
gujaf-279	118	2	remaining	remain	VERB
gujaf-279	118	3	sections	section	NOUN
gujaf-279	118	4	of	of	ADP
gujaf-279	118	5	the	the	DET
gujaf-279	118	6	paper	paper	NOUN
gujaf-279	118	7	covered	cover	VERB
gujaf-279	118	8	a	a	DET
gujaf-279	118	9	literature	literature	NOUN
gujaf-279	118	10	review	review	NOUN
gujaf-279	118	11	,	,	PUNCT
gujaf-279	118	12	methodology	methodology	NOUN
gujaf-279	118	13	,	,	PUNCT
gujaf-279	118	14	result	result	NOUN
gujaf-279	118	15	and	and	CCONJ
gujaf-279	118	16	discussion	discussion	NOUN
gujaf-279	118	17	,	,	PUNCT
gujaf-279	118	18	conclusion	conclusion	NOUN
gujaf-279	118	19	and	and	CCONJ
gujaf-279	118	20	recommendation	recommendation	NOUN
gujaf-279	118	21	.	.	PUNCT
gujaf-279	119	1	2	2	X
gujaf-279	119	2	.	.	X
gujaf-279	119	3	review	review	NOUN
gujaf-279	119	4	of	of	ADP
gujaf-279	119	5	related	related	ADJ
gujaf-279	119	6	studies	study	NOUN
gujaf-279	119	7	information	information	NOUN
gujaf-279	119	8	asymmetry	asymmetry	NOUN
gujaf-279	119	9	is	be	AUX
gujaf-279	119	10	a	a	DET
gujaf-279	119	11	situation	situation	NOUN
gujaf-279	119	12	where	where	SCONJ
gujaf-279	119	13	there	there	PRON
gujaf-279	119	14	is	be	VERB
gujaf-279	119	15	imperfect	imperfect	ADJ
gujaf-279	119	16	knowledge	knowledge	NOUN
gujaf-279	119	17	between	between	ADP
gujaf-279	119	18	buyers	buyer	NOUN
gujaf-279	119	19	and	and	CCONJ
gujaf-279	119	20	sellers	seller	NOUN
gujaf-279	119	21	in	in	ADP
gujaf-279	119	22	the	the	DET
gujaf-279	119	23	market	market	NOUN
gujaf-279	119	24	(	(	PUNCT
gujaf-279	119	25	pettinger	pettinger	NOUN
gujaf-279	119	26	,	,	PUNCT
gujaf-279	119	27	2017	2017	NUM
gujaf-279	119	28	)	)	PUNCT
gujaf-279	119	29	.	.	PUNCT
gujaf-279	120	1	it	it	PRON
gujaf-279	120	2	is	be	AUX
gujaf-279	120	3	a	a	DET
gujaf-279	120	4	circumstance	circumstance	NOUN
gujaf-279	120	5	in	in	ADP
gujaf-279	120	6	which	which	PRON
gujaf-279	120	7	one	one	NUM
gujaf-279	120	8	party	party	NOUN
gujaf-279	120	9	in	in	ADP
gujaf-279	120	10	a	a	DET
gujaf-279	120	11	transaction	transaction	NOUN
gujaf-279	120	12	has	have	VERB
gujaf-279	120	13	more	more	ADJ
gujaf-279	120	14	or	or	CCONJ
gujaf-279	120	15	superior	superior	ADJ
gujaf-279	120	16	information	information	NOUN
gujaf-279	120	17	than	than	ADP
gujaf-279	120	18	another	another	PRON
gujaf-279	120	19	(	(	PUNCT
gujaf-279	120	20	bloomenthal	bloomenthal	ADJ
gujaf-279	120	21	,	,	PUNCT
gujaf-279	120	22	2019	2019	NUM
gujaf-279	120	23	)	)	PUNCT
gujaf-279	120	24	.	.	PUNCT
gujaf-279	121	1	the	the	DET
gujaf-279	121	2	model	model	NOUN
gujaf-279	121	3	of	of	ADP
gujaf-279	121	4	ia	ia	PROPN
gujaf-279	121	5	presupposes	presuppose	VERB
gujaf-279	121	6	that	that	SCONJ
gujaf-279	121	7	at	at	ADV
gujaf-279	121	8	least	least	ADV
gujaf-279	121	9	one	one	NUM
gujaf-279	121	10	party	party	NOUN
gujaf-279	121	11	to	to	ADP
gujaf-279	121	12	a	a	DET
gujaf-279	121	13	transaction	transaction	NOUN
gujaf-279	121	14	possesses	possess	VERB
gujaf-279	121	15	some	some	DET
gujaf-279	121	16	relevant	relevant	ADJ
gujaf-279	121	17	information	information	NOUN
gujaf-279	121	18	that	that	SCONJ
gujaf-279	121	19	the	the	DET
gujaf-279	121	20	other	other	ADJ
gujaf-279	121	21	party	party	NOUN
gujaf-279	121	22	does	do	AUX
gujaf-279	121	23	not	not	PART
gujaf-279	121	24	have	have	VERB
gujaf-279	121	25	.	.	PUNCT
gujaf-279	122	1	aside	aside	ADV
gujaf-279	122	2	from	from	ADP
gujaf-279	122	3	posing	pose	VERB
gujaf-279	122	4	power	power	NOUN
gujaf-279	122	5	imbalance	imbalance	NOUN
gujaf-279	122	6	in	in	ADP
gujaf-279	122	7	a	a	DET
gujaf-279	122	8	transaction	transaction	NOUN
gujaf-279	122	9	,	,	PUNCT
gujaf-279	122	10	ia	ia	PROPN
gujaf-279	122	11	creates	create	VERB
gujaf-279	122	12	two	two	NUM
gujaf-279	122	13	types	type	NOUN
gujaf-279	122	14	of	of	ADP
gujaf-279	122	15	risks	risk	NOUN
gujaf-279	122	16	:	:	PUNCT
gujaf-279	122	17	adverse	adverse	ADJ
gujaf-279	122	18	selection	selection	NOUN
gujaf-279	122	19	and	and	CCONJ
gujaf-279	122	20	moral	moral	ADJ
gujaf-279	122	21	hazard	hazard	NOUN
gujaf-279	122	22	.	.	PUNCT
gujaf-279	123	1	adverse	adverse	ADJ
gujaf-279	123	2	selection	selection	NOUN
gujaf-279	123	3	refers	refer	VERB
gujaf-279	123	4	to	to	ADP
gujaf-279	123	5	a	a	DET
gujaf-279	123	6	situation	situation	NOUN
gujaf-279	123	7	where	where	SCONJ
gujaf-279	123	8	sellers	seller	NOUN
gujaf-279	123	9	have	have	VERB
gujaf-279	123	10	relevant	relevant	ADJ
gujaf-279	123	11	information	information	NOUN
gujaf-279	123	12	about	about	ADP
gujaf-279	123	13	some	some	DET
gujaf-279	123	14	aspects	aspect	NOUN
gujaf-279	123	15	of	of	ADP
gujaf-279	123	16	product	product	NOUN
gujaf-279	123	17	quality	quality	NOUN
gujaf-279	123	18	that	that	SCONJ
gujaf-279	123	19	buyers	buyer	NOUN
gujaf-279	123	20	do	do	AUX
gujaf-279	123	21	not	not	PART
gujaf-279	123	22	have	have	VERB
gujaf-279	123	23	(	(	PUNCT
gujaf-279	123	24	hayes	hayes	PROPN
gujaf-279	123	25	,	,	PUNCT
gujaf-279	123	26	2019	2019	NUM
gujaf-279	123	27	)	)	PUNCT
gujaf-279	123	28	.	.	PUNCT
gujaf-279	124	1	it	it	PRON
gujaf-279	124	2	is	be	AUX
gujaf-279	124	3	a	a	DET
gujaf-279	124	4	situation	situation	NOUN
gujaf-279	124	5	where	where	SCONJ
gujaf-279	124	6	two	two	NUM
gujaf-279	124	7	(	(	PUNCT
gujaf-279	124	8	or	or	CCONJ
gujaf-279	124	9	more	more	ADJ
gujaf-279	124	10	)	)	PUNCT
gujaf-279	124	11	persons	person	NOUN
gujaf-279	124	12	are	be	AUX
gujaf-279	124	13	about	about	ADJ
gujaf-279	124	14	to	to	PART
gujaf-279	124	15	agree	agree	VERB
gujaf-279	124	16	on	on	ADP
gujaf-279	124	17	a	a	DET
gujaf-279	124	18	trade	trade	NOUN
gujaf-279	124	19	,	,	PUNCT
gujaf-279	124	20	but	but	CCONJ
gujaf-279	124	21	one	one	NUM
gujaf-279	124	22	of	of	ADP
gujaf-279	124	23	them	they	PRON
gujaf-279	124	24	appears	appear	VERB
gujaf-279	124	25	to	to	PART
gujaf-279	124	26	possess	possess	VERB
gujaf-279	124	27	some	some	DET
gujaf-279	124	28	information	information	NOUN
gujaf-279	124	29	that	that	SCONJ
gujaf-279	124	30	the	the	DET
gujaf-279	124	31	other(s	other(s	NOUN
gujaf-279	124	32	)	)	PUNCT
gujaf-279	124	33	do	do	AUX
gujaf-279	124	34	not	not	PART
gujaf-279	124	35	have	have	AUX
gujaf-279	124	36	(	(	PUNCT
gujaf-279	124	37	quy	quy	NOUN
gujaf-279	124	38	-	-	PUNCT
gujaf-279	124	39	toan	toan	NOUN
gujaf-279	124	40	do	do	NOUN
gujaf-279	124	41	,	,	PUNCT
gujaf-279	124	42	2003	2003	NUM
gujaf-279	124	43	)	)	PUNCT
gujaf-279	124	44	.	.	PUNCT
gujaf-279	125	1	on	on	ADP
gujaf-279	125	2	the	the	DET
gujaf-279	125	3	other	other	ADJ
gujaf-279	125	4	hand	hand	NOUN
gujaf-279	125	5	,	,	PUNCT
gujaf-279	125	6	moral	moral	ADJ
gujaf-279	125	7	hazard	hazard	NOUN
gujaf-279	125	8	is	be	AUX
gujaf-279	125	9	a	a	DET
gujaf-279	125	10	circumstance	circumstance	NOUN
gujaf-279	125	11	in	in	ADP
gujaf-279	125	12	which	which	PRON
gujaf-279	125	13	ia	ia	PROPN
gujaf-279	125	14	arises	arise	VERB
gujaf-279	125	15	after	after	SCONJ
gujaf-279	125	16	an	an	DET
gujaf-279	125	17	agreement	agreement	NOUN
gujaf-279	125	18	is	be	AUX
gujaf-279	125	19	reached	reach	VERB
gujaf-279	125	20	between	between	ADP
gujaf-279	125	21	parties	party	NOUN
gujaf-279	125	22	to	to	ADP
gujaf-279	125	23	a	a	DET
gujaf-279	125	24	given	give	VERB
gujaf-279	125	25	transaction	transaction	NOUN
gujaf-279	125	26	(	(	PUNCT
gujaf-279	125	27	quy	quy	NOUN
gujaf-279	125	28	-	-	PUNCT
gujaf-279	125	29	toan	toan	NOUN
gujaf-279	125	30	do	do	NOUN
gujaf-279	125	31	,	,	PUNCT
gujaf-279	125	32	2003	2003	NUM
gujaf-279	125	33	)	)	PUNCT
gujaf-279	125	34	.	.	PUNCT
gujaf-279	126	1	moral	moral	ADJ
gujaf-279	126	2	hazard	hazard	NOUN
gujaf-279	126	3	is	be	AUX
gujaf-279	126	4	usually	usually	ADV
gujaf-279	126	5	analyzed	analyze	VERB
gujaf-279	126	6	in	in	ADP
gujaf-279	126	7	the	the	DET
gujaf-279	126	8	framework	framework	NOUN
gujaf-279	126	9	or	or	CCONJ
gujaf-279	126	10	context	context	NOUN
gujaf-279	126	11	of	of	ADP
gujaf-279	126	12	a	a	DET
gujaf-279	126	13	principal	principal	ADJ
gujaf-279	126	14	-	-	PUNCT
gujaf-279	126	15	agent	agent	NOUN
gujaf-279	126	16	problem	problem	NOUN
gujaf-279	126	17	whereby	whereby	SCONJ
gujaf-279	126	18	after	after	ADP
gujaf-279	126	19	signing	sign	VERB
gujaf-279	126	20	the	the	DET
gujaf-279	126	21	contract	contract	NOUN
gujaf-279	126	22	,	,	PUNCT
gujaf-279	126	23	the	the	DET
gujaf-279	126	24	agent	agent	NOUN
gujaf-279	126	25	takes	take	VERB
gujaf-279	126	26	an	an	DET
gujaf-279	126	27	action	action	NOUN
gujaf-279	126	28	(	(	PUNCT
gujaf-279	126	29	hidden	hide	VERB
gujaf-279	126	30	action	action	NOUN
gujaf-279	126	31	)	)	PUNCT
gujaf-279	126	32	that	that	PRON
gujaf-279	126	33	is	be	AUX
gujaf-279	126	34	not	not	PART
gujaf-279	126	35	observable	observable	ADJ
gujaf-279	126	36	by	by	ADP
gujaf-279	126	37	the	the	DET
gujaf-279	126	38	principal	principal	NOUN
gujaf-279	126	39	or	or	CCONJ
gujaf-279	126	40	gathers	gather	VERB
gujaf-279	126	41	some	some	DET
gujaf-279	126	42	relevant	relevant	ADJ
gujaf-279	126	43	information	information	NOUN
gujaf-279	126	44	about	about	ADP
gujaf-279	126	45	the	the	DET
gujaf-279	126	46	environment	environment	NOUN
gujaf-279	126	47	that	that	PRON
gujaf-279	126	48	the	the	DET
gujaf-279	126	49	principal	principal	NOUN
gujaf-279	126	50	can	can	AUX
gujaf-279	126	51	not	not	PART
gujaf-279	126	52	obtain	obtain	VERB
gujaf-279	126	53	.	.	PUNCT
gujaf-279	127	1	diantimala	diantimala	VERB
gujaf-279	127	2	et	et	PROPN
gujaf-279	127	3	al	al	PROPN
gujaf-279	127	4	.	.	PROPN
gujaf-279	127	5	(	(	PUNCT
gujaf-279	127	6	2022	2022	NUM
gujaf-279	127	7	)	)	PUNCT
gujaf-279	127	8	viewed	view	VERB
gujaf-279	127	9	coc	coc	NOUN
gujaf-279	127	10	from	from	ADP
gujaf-279	127	11	the	the	DET
gujaf-279	127	12	perspective	perspective	NOUN
gujaf-279	127	13	of	of	ADP
gujaf-279	127	14	fund	fund	NOUN
gujaf-279	127	15	providers	provider	NOUN
gujaf-279	127	16	.	.	PUNCT
gujaf-279	128	1	and	and	CCONJ
gujaf-279	128	2	so	so	ADV
gujaf-279	128	3	,	,	PUNCT
gujaf-279	128	4	they	they	PRON
gujaf-279	128	5	defined	define	VERB
gujaf-279	128	6	it	it	PRON
gujaf-279	128	7	as	as	ADP
gujaf-279	128	8	the	the	DET
gujaf-279	128	9	compensation	compensation	NOUN
gujaf-279	128	10	that	that	SCONJ
gujaf-279	128	11	capital	capital	NOUN
gujaf-279	128	12	owners	owner	NOUN
gujaf-279	128	13	and	and	CCONJ
gujaf-279	128	14	lenders	lender	NOUN
gujaf-279	128	15	charge	charge	VERB
gujaf-279	128	16	for	for	ADP
gujaf-279	128	17	the	the	DET
gujaf-279	128	18	funds	fund	NOUN
gujaf-279	128	19	they	they	PRON
gujaf-279	128	20	provide	provide	VERB
gujaf-279	128	21	to	to	ADP
gujaf-279	128	22	a	a	DET
gujaf-279	128	23	company	company	NOUN
gujaf-279	128	24	for	for	ADP
gujaf-279	128	25	more	more	ADV
gujaf-279	128	26	productive	productive	ADJ
gujaf-279	128	27	investments	investment	NOUN
gujaf-279	128	28	.	.	PUNCT
gujaf-279	129	1	dewi	dewi	PROPN
gujaf-279	129	2	et	et	PROPN
gujaf-279	129	3	al	al	PROPN
gujaf-279	129	4	.	.	PROPN
gujaf-279	129	5	(	(	PUNCT
gujaf-279	129	6	2020	2020	NUM
gujaf-279	129	7	)	)	PUNCT
gujaf-279	129	8	viewed	view	VERB
gujaf-279	129	9	it	it	PRON
gujaf-279	129	10	from	from	ADP
gujaf-279	129	11	the	the	DET
gujaf-279	129	12	perspective	perspective	NOUN
gujaf-279	129	13	of	of	ADP
gujaf-279	129	14	a	a	DET
gujaf-279	129	15	company	company	NOUN
gujaf-279	129	16	that	that	PRON
gujaf-279	129	17	receives	receive	VERB
gujaf-279	129	18	or	or	CCONJ
gujaf-279	129	19	borrows	borrow	VERB
gujaf-279	129	20	funds	fund	NOUN
gujaf-279	129	21	gusau	gusau	ADJ
gujaf-279	129	22	journal	journal	NOUN
gujaf-279	129	23	of	of	ADP
gujaf-279	129	24	accounting	accounting	NOUN
gujaf-279	129	25	and	and	CCONJ
gujaf-279	129	26	finance	finance	NOUN
gujaf-279	129	27	,	,	PUNCT
gujaf-279	129	28	vol	vol	NOUN
gujaf-279	129	29	.	.	PROPN
gujaf-279	129	30	5	5	NUM
gujaf-279	129	31	,	,	PUNCT
gujaf-279	129	32	issue	issue	NOUN
gujaf-279	129	33	1	1	NUM
gujaf-279	129	34	,	,	PUNCT
gujaf-279	129	35	april	april	PROPN
gujaf-279	129	36	,	,	PUNCT
gujaf-279	129	37	2024	2024	NUM
gujaf-279	129	38	112	112	NUM
gujaf-279	129	39	as	as	ADP
gujaf-279	129	40	the	the	DET
gujaf-279	129	41	cost	cost	NOUN
gujaf-279	129	42	of	of	ADP
gujaf-279	129	43	the	the	DET
gujaf-279	129	44	funds	fund	NOUN
gujaf-279	129	45	obtained	obtain	VERB
gujaf-279	129	46	by	by	ADP
gujaf-279	129	47	that	that	DET
gujaf-279	129	48	company	company	NOUN
gujaf-279	129	49	.	.	PUNCT
gujaf-279	130	1	it	it	PRON
gujaf-279	130	2	is	be	AUX
gujaf-279	130	3	the	the	DET
gujaf-279	130	4	cost	cost	NOUN
gujaf-279	130	5	a	a	DET
gujaf-279	130	6	company	company	NOUN
gujaf-279	130	7	must	must	AUX
gujaf-279	130	8	pay	pay	VERB
gujaf-279	130	9	to	to	PART
gujaf-279	130	10	obtain	obtain	VERB
gujaf-279	130	11	funds	fund	NOUN
gujaf-279	130	12	such	such	ADJ
gujaf-279	130	13	as	as	ADP
gujaf-279	130	14	debt	debt	NOUN
gujaf-279	130	15	or	or	CCONJ
gujaf-279	130	16	equity	equity	NOUN
gujaf-279	130	17	(	(	PUNCT
gujaf-279	130	18	souissi	souissi	ADJ
gujaf-279	130	19	and	and	CCONJ
gujaf-279	130	20	khlif	khlif	PROPN
gujaf-279	130	21	,	,	PUNCT
gujaf-279	130	22	2012	2012	NUM
gujaf-279	130	23	)	)	PUNCT
gujaf-279	130	24	.	.	PUNCT
gujaf-279	131	1	thus	thus	ADV
gujaf-279	131	2	,	,	PUNCT
gujaf-279	131	3	the	the	DET
gujaf-279	131	4	term	term	NOUN
gujaf-279	131	5	can	can	AUX
gujaf-279	131	6	be	be	AUX
gujaf-279	131	7	used	use	VERB
gujaf-279	131	8	to	to	PART
gujaf-279	131	9	refer	refer	VERB
gujaf-279	131	10	to	to	ADP
gujaf-279	131	11	the	the	DET
gujaf-279	131	12	cost	cost	NOUN
gujaf-279	131	13	of	of	ADP
gujaf-279	131	14	debt	debt	NOUN
gujaf-279	131	15	,	,	PUNCT
gujaf-279	131	16	equity	equity	NOUN
gujaf-279	131	17	or	or	CCONJ
gujaf-279	131	18	preference	preference	NOUN
gujaf-279	131	19	shares	share	NOUN
gujaf-279	131	20	.	.	PUNCT
gujaf-279	132	1	it	it	PRON
gujaf-279	132	2	can	can	AUX
gujaf-279	132	3	also	also	ADV
gujaf-279	132	4	be	be	AUX
gujaf-279	132	5	used	use	VERB
gujaf-279	132	6	to	to	PART
gujaf-279	132	7	mean	mean	VERB
gujaf-279	132	8	weighted	weight	VERB
gujaf-279	132	9	average	average	ADJ
gujaf-279	132	10	cost	cost	NOUN
gujaf-279	132	11	of	of	ADP
gujaf-279	132	12	capital	capital	NOUN
gujaf-279	132	13	(	(	PUNCT
gujaf-279	132	14	wacc	wacc	PROPN
gujaf-279	132	15	)	)	PUNCT
gujaf-279	132	16	,	,	PUNCT
gujaf-279	132	17	where	where	SCONJ
gujaf-279	132	18	a	a	DET
gujaf-279	132	19	firm	firm	NOUN
gujaf-279	132	20	combines	combine	VERB
gujaf-279	132	21	debt	debt	NOUN
gujaf-279	132	22	,	,	PUNCT
gujaf-279	132	23	equity	equity	NOUN
gujaf-279	132	24	and	and	CCONJ
gujaf-279	132	25	preference	preference	NOUN
gujaf-279	132	26	shares	share	NOUN
gujaf-279	132	27	or	or	CCONJ
gujaf-279	132	28	at	at	ADP
gujaf-279	132	29	least	least	ADJ
gujaf-279	132	30	two	two	NUM
gujaf-279	132	31	of	of	ADP
gujaf-279	132	32	the	the	DET
gujaf-279	132	33	sources	source	NOUN
gujaf-279	132	34	of	of	ADP
gujaf-279	132	35	finance	finance	NOUN
gujaf-279	132	36	while	while	SCONJ
gujaf-279	132	37	financing	finance	VERB
gujaf-279	132	38	its	its	PRON
gujaf-279	132	39	activities	activity	NOUN
gujaf-279	132	40	.	.	PUNCT
gujaf-279	133	1	therefore	therefore	ADV
gujaf-279	133	2	,	,	PUNCT
gujaf-279	133	3	wacc	wacc	PROPN
gujaf-279	133	4	denotes	denote	VERB
gujaf-279	133	5	the	the	DET
gujaf-279	133	6	overall	overall	ADJ
gujaf-279	133	7	or	or	CCONJ
gujaf-279	133	8	total	total	ADJ
gujaf-279	133	9	cost	cost	NOUN
gujaf-279	133	10	of	of	ADP
gujaf-279	133	11	capital	capital	NOUN
gujaf-279	133	12	for	for	ADP
gujaf-279	133	13	all	all	DET
gujaf-279	133	14	sources	source	NOUN
gujaf-279	133	15	of	of	ADP
gujaf-279	133	16	funds	fund	NOUN
gujaf-279	133	17	in	in	ADP
gujaf-279	133	18	a	a	DET
gujaf-279	133	19	firm	firm	NOUN
gujaf-279	133	20	or	or	CCONJ
gujaf-279	133	21	the	the	DET
gujaf-279	133	22	minimum	minimum	ADJ
gujaf-279	133	23	return	return	NOUN
gujaf-279	133	24	a	a	DET
gujaf-279	133	25	company	company	NOUN
gujaf-279	133	26	must	must	AUX
gujaf-279	133	27	make	make	VERB
gujaf-279	133	28	to	to	PART
gujaf-279	133	29	repay	repay	VERB
gujaf-279	133	30	capital	capital	NOUN
gujaf-279	133	31	providers	provider	NOUN
gujaf-279	133	32	(	(	PUNCT
gujaf-279	133	33	wilkinson	wilkinson	PROPN
gujaf-279	133	34	,	,	PUNCT
gujaf-279	133	35	2013	2013	NUM
gujaf-279	133	36	)	)	PUNCT
gujaf-279	133	37	.	.	PUNCT
gujaf-279	134	1	on	on	ADP
gujaf-279	134	2	the	the	DET
gujaf-279	134	3	influence	influence	NOUN
gujaf-279	134	4	of	of	ADP
gujaf-279	134	5	ia	ia	PROPN
gujaf-279	134	6	on	on	ADP
gujaf-279	134	7	coc	coc	PROPN
gujaf-279	134	8	,	,	PUNCT
gujaf-279	134	9	hughes	hughes	PROPN
gujaf-279	134	10	et	et	PROPN
gujaf-279	134	11	al	al	PROPN
gujaf-279	134	12	.	.	PROPN
gujaf-279	135	1	(	(	PUNCT
gujaf-279	135	2	2007	2007	NUM
gujaf-279	135	3	)	)	PUNCT
gujaf-279	135	4	documented	document	VERB
gujaf-279	135	5	that	that	SCONJ
gujaf-279	135	6	the	the	DET
gujaf-279	135	7	presence	presence	NOUN
gujaf-279	135	8	of	of	ADP
gujaf-279	135	9	ia	ia	PROPN
gujaf-279	135	10	in	in	ADP
gujaf-279	135	11	the	the	DET
gujaf-279	135	12	capital	capital	NOUN
gujaf-279	135	13	market	market	NOUN
gujaf-279	135	14	brings	bring	VERB
gujaf-279	135	15	about	about	ADP
gujaf-279	135	16	higher	high	ADJ
gujaf-279	135	17	risk	risk	NOUN
gujaf-279	135	18	premiums	premium	NOUN
gujaf-279	135	19	and	and	CCONJ
gujaf-279	135	20	,	,	PUNCT
gujaf-279	135	21	hence	hence	ADV
gujaf-279	135	22	higher	high	ADJ
gujaf-279	135	23	coc	coc	PROPN
gujaf-279	135	24	.	.	PUNCT
gujaf-279	136	1	rogo	rogo	PROPN
gujaf-279	136	2	(	(	PUNCT
gujaf-279	136	3	2007	2007	NUM
gujaf-279	136	4	)	)	PUNCT
gujaf-279	136	5	studied	study	VERB
gujaf-279	136	6	4,709	4,709	NUM
gujaf-279	136	7	us	us	PROPN
gujaf-279	136	8	firms	firm	NOUN
gujaf-279	136	9	from	from	ADP
gujaf-279	136	10	1993	1993	NUM
gujaf-279	136	11	to	to	ADP
gujaf-279	136	12	2003	2003	NUM
gujaf-279	136	13	.	.	PUNCT
gujaf-279	137	1	using	use	VERB
gujaf-279	137	2	the	the	DET
gujaf-279	137	3	data	datum	NOUN
gujaf-279	137	4	generated	generate	VERB
gujaf-279	137	5	from	from	ADP
gujaf-279	137	6	crsp	crsp	ADJ
gujaf-279	137	7	and	and	CCONJ
gujaf-279	137	8	compustat	compustat	NOUN
gujaf-279	137	9	,	,	PUNCT
gujaf-279	137	10	the	the	DET
gujaf-279	137	11	study	study	NOUN
gujaf-279	137	12	confirmed	confirm	VERB
gujaf-279	137	13	that	that	SCONJ
gujaf-279	137	14	the	the	DET
gujaf-279	137	15	effect	effect	NOUN
gujaf-279	137	16	of	of	ADP
gujaf-279	137	17	ia	ia	PROPN
gujaf-279	137	18	on	on	ADP
gujaf-279	137	19	coe	coe	PROPN
gujaf-279	137	20	increases	increase	NOUN
gujaf-279	137	21	with	with	ADP
gujaf-279	137	22	a	a	DET
gujaf-279	137	23	higher	high	ADJ
gujaf-279	137	24	degree	degree	NOUN
gujaf-279	137	25	of	of	ADP
gujaf-279	137	26	uncertainty	uncertainty	NOUN
gujaf-279	137	27	in	in	ADP
gujaf-279	137	28	the	the	DET
gujaf-279	137	29	us	us	PROPN
gujaf-279	137	30	capital	capital	NOUN
gujaf-279	137	31	market	market	NOUN
gujaf-279	137	32	.	.	PUNCT
gujaf-279	138	1	lambert	lambert	PROPN
gujaf-279	138	2	and	and	CCONJ
gujaf-279	138	3	verrecchia	verrecchia	PROPN
gujaf-279	138	4	(	(	PUNCT
gujaf-279	138	5	2010	2010	NUM
gujaf-279	138	6	)	)	PUNCT
gujaf-279	138	7	agreed	agree	VERB
gujaf-279	138	8	with	with	ADP
gujaf-279	138	9	this	this	DET
gujaf-279	138	10	position	position	NOUN
gujaf-279	138	11	by	by	ADP
gujaf-279	138	12	confirming	confirm	VERB
gujaf-279	138	13	that	that	SCONJ
gujaf-279	138	14	ia	ia	PROPN
gujaf-279	138	15	could	could	AUX
gujaf-279	138	16	affect	affect	VERB
gujaf-279	138	17	market	market	NOUN
gujaf-279	138	18	liquidity	liquidity	NOUN
gujaf-279	138	19	and	and	CCONJ
gujaf-279	138	20	coc	coc	PROPN
gujaf-279	138	21	.	.	PUNCT
gujaf-279	139	1	also	also	ADV
gujaf-279	139	2	,	,	PUNCT
gujaf-279	139	3	consistent	consistent	ADJ
gujaf-279	139	4	with	with	ADP
gujaf-279	139	5	lambert	lambert	NOUN
gujaf-279	139	6	and	and	CCONJ
gujaf-279	139	7	verrecchia	verrecchia	PROPN
gujaf-279	139	8	(	(	PUNCT
gujaf-279	139	9	2010	2010	NUM
gujaf-279	139	10	)	)	PUNCT
gujaf-279	139	11	stance	stance	NOUN
gujaf-279	139	12	,	,	PUNCT
gujaf-279	139	13	armstrong	armstrong	PROPN
gujaf-279	139	14	et	et	PROPN
gujaf-279	139	15	al	al	PROPN
gujaf-279	139	16	.	.	PROPN
gujaf-279	140	1	(	(	PUNCT
gujaf-279	140	2	2011	2011	NUM
gujaf-279	140	3	)	)	PUNCT
gujaf-279	140	4	in	in	ADP
gujaf-279	140	5	the	the	DET
gujaf-279	140	6	study	study	NOUN
gujaf-279	140	7	of	of	ADP
gujaf-279	140	8	us	we	PRON
gujaf-279	140	9	listed	list	VERB
gujaf-279	140	10	firms	firm	NOUN
gujaf-279	140	11	from	from	ADP
gujaf-279	140	12	1976	1976	NUM
gujaf-279	140	13	to	to	ADP
gujaf-279	140	14	2006	2006	NUM
gujaf-279	140	15	reaffirmed	reaffirm	VERB
gujaf-279	140	16	that	that	SCONJ
gujaf-279	140	17	in	in	ADP
gujaf-279	140	18	imperfectly	imperfectly	ADV
gujaf-279	140	19	competitive	competitive	ADJ
gujaf-279	140	20	markets	market	NOUN
gujaf-279	140	21	,	,	PUNCT
gujaf-279	140	22	higher	high	ADJ
gujaf-279	140	23	ia	ia	PROPN
gujaf-279	140	24	results	result	NOUN
gujaf-279	140	25	in	in	ADP
gujaf-279	140	26	higher	high	ADJ
gujaf-279	140	27	coe	coe	NOUN
gujaf-279	140	28	of	of	ADP
gujaf-279	140	29	the	the	DET
gujaf-279	140	30	sampled	sample	VERB
gujaf-279	140	31	firms	firm	NOUN
gujaf-279	140	32	.	.	PUNCT
gujaf-279	141	1	findings	finding	NOUN
gujaf-279	141	2	from	from	ADP
gujaf-279	141	3	lambert	lambert	PROPN
gujaf-279	141	4	et	et	PROPN
gujaf-279	141	5	al	al	PROPN
gujaf-279	141	6	.	.	PROPN
gujaf-279	142	1	(	(	PUNCT
gujaf-279	142	2	2012	2012	NUM
gujaf-279	142	3	)	)	PUNCT
gujaf-279	142	4	corroborate	corroborate	VERB
gujaf-279	142	5	armstrong	armstrong	PROPN
gujaf-279	142	6	et	et	PROPN
gujaf-279	142	7	al	al	PROPN
gujaf-279	142	8	.	.	PROPN
gujaf-279	143	1	(	(	PUNCT
gujaf-279	143	2	2011	2011	NUM
gujaf-279	143	3	)	)	PUNCT
gujaf-279	143	4	position	position	NOUN
gujaf-279	143	5	.	.	PUNCT
gujaf-279	144	1	therefore	therefore	ADV
gujaf-279	144	2	,	,	PUNCT
gujaf-279	144	3	it	it	PRON
gujaf-279	144	4	can	can	AUX
gujaf-279	144	5	be	be	AUX
gujaf-279	144	6	deduced	deduce	VERB
gujaf-279	144	7	from	from	ADP
gujaf-279	144	8	the	the	DET
gujaf-279	144	9	findings	finding	NOUN
gujaf-279	144	10	of	of	ADP
gujaf-279	144	11	hughes	hughes	PROPN
gujaf-279	144	12	et	et	PROPN
gujaf-279	144	13	al	al	PROPN
gujaf-279	144	14	.	.	PROPN
gujaf-279	145	1	(	(	PUNCT
gujaf-279	145	2	2007	2007	NUM
gujaf-279	145	3	)	)	PUNCT
gujaf-279	145	4	,	,	PUNCT
gujaf-279	145	5	rogo	rogo	PROPN
gujaf-279	145	6	(	(	PUNCT
gujaf-279	145	7	2007	2007	NUM
gujaf-279	145	8	)	)	PUNCT
gujaf-279	145	9	,	,	PUNCT
gujaf-279	145	10	armstrong	armstrong	PROPN
gujaf-279	145	11	et	et	PROPN
gujaf-279	145	12	al	al	PROPN
gujaf-279	145	13	.	.	PROPN
gujaf-279	146	1	(	(	PUNCT
gujaf-279	146	2	2011	2011	NUM
gujaf-279	146	3	)	)	PUNCT
gujaf-279	146	4	and	and	CCONJ
gujaf-279	146	5	lambert	lambert	PROPN
gujaf-279	146	6	et	et	PROPN
gujaf-279	146	7	al	al	PROPN
gujaf-279	146	8	.	.	PROPN
gujaf-279	147	1	(	(	PUNCT
gujaf-279	147	2	2012	2012	NUM
gujaf-279	147	3	)	)	PUNCT
gujaf-279	147	4	that	that	SCONJ
gujaf-279	147	5	ia	ia	PROPN
gujaf-279	147	6	influences	influence	VERB
gujaf-279	147	7	coc	coc	VERB
gujaf-279	147	8	by	by	ADP
gujaf-279	147	9	first	first	ADV
gujaf-279	147	10	bringing	bring	VERB
gujaf-279	147	11	about	about	ADP
gujaf-279	147	12	uncertainty	uncertainty	NOUN
gujaf-279	147	13	in	in	ADP
gujaf-279	147	14	the	the	DET
gujaf-279	147	15	capital	capital	NOUN
gujaf-279	147	16	market	market	NOUN
gujaf-279	147	17	.	.	PUNCT
gujaf-279	148	1	the	the	DET
gujaf-279	148	2	level	level	NOUN
gujaf-279	148	3	of	of	ADP
gujaf-279	148	4	uncertain	uncertain	ADJ
gujaf-279	148	5	will	will	AUX
gujaf-279	148	6	not	not	PART
gujaf-279	148	7	only	only	ADV
gujaf-279	148	8	negatively	negatively	ADV
gujaf-279	148	9	affect	affect	VERB
gujaf-279	148	10	investors	investor	NOUN
gujaf-279	148	11	'	'	PART
gujaf-279	148	12	willingness	willingness	NOUN
gujaf-279	148	13	to	to	PART
gujaf-279	148	14	lend	lend	VERB
gujaf-279	148	15	the	the	DET
gujaf-279	148	16	required	require	VERB
gujaf-279	148	17	fund	fund	NOUN
gujaf-279	148	18	,	,	PUNCT
gujaf-279	148	19	it	it	PRON
gujaf-279	148	20	will	will	AUX
gujaf-279	148	21	also	also	ADV
gujaf-279	148	22	raise	raise	VERB
gujaf-279	148	23	the	the	DET
gujaf-279	148	24	risk	risk	NOUN
gujaf-279	148	25	premium	premium	NOUN
gujaf-279	148	26	to	to	PART
gujaf-279	148	27	be	be	AUX
gujaf-279	148	28	charged	charge	VERB
gujaf-279	148	29	by	by	ADP
gujaf-279	148	30	the	the	DET
gujaf-279	148	31	providers	provider	NOUN
gujaf-279	148	32	of	of	ADP
gujaf-279	148	33	capital	capital	NOUN
gujaf-279	148	34	.	.	PUNCT
gujaf-279	149	1	subsequent	subsequent	ADJ
gujaf-279	149	2	studies	study	NOUN
gujaf-279	149	3	like	like	ADP
gujaf-279	149	4	barron	barron	PROPN
gujaf-279	149	5	et	et	PROPN
gujaf-279	149	6	al	al	PROPN
gujaf-279	149	7	.	.	PROPN
gujaf-279	149	8	(	(	PUNCT
gujaf-279	149	9	2012	2012	NUM
gujaf-279	149	10	)	)	PUNCT
gujaf-279	149	11	and	and	CCONJ
gujaf-279	149	12	kazemi	kazemi	PROPN
gujaf-279	149	13	and	and	CCONJ
gujaf-279	149	14	rahmani	rahmani	PROPN
gujaf-279	149	15	(	(	PUNCT
gujaf-279	149	16	2013	2013	NUM
gujaf-279	149	17	)	)	PUNCT
gujaf-279	149	18	supported	support	VERB
gujaf-279	149	19	the	the	DET
gujaf-279	149	20	stand	stand	NOUN
gujaf-279	149	21	point	point	NOUN
gujaf-279	149	22	of	of	ADP
gujaf-279	149	23	lambert	lambert	PROPN
gujaf-279	149	24	et	et	PROPN
gujaf-279	149	25	al	al	PROPN
gujaf-279	149	26	.	.	PROPN
gujaf-279	150	1	(	(	PUNCT
gujaf-279	150	2	2012	2012	NUM
gujaf-279	150	3	)	)	PUNCT
gujaf-279	150	4	.	.	PUNCT
gujaf-279	151	1	for	for	ADP
gujaf-279	151	2	instance	instance	NOUN
gujaf-279	151	3	,	,	PUNCT
gujaf-279	151	4	kazemi	kazemi	PROPN
gujaf-279	151	5	and	and	CCONJ
gujaf-279	151	6	rahmani	rahmani	PROPN
gujaf-279	151	7	(	(	PUNCT
gujaf-279	151	8	2013	2013	NUM
gujaf-279	151	9	)	)	PUNCT
gujaf-279	151	10	established	establish	VERB
gujaf-279	151	11	that	that	SCONJ
gujaf-279	151	12	investors	investor	NOUN
gujaf-279	151	13	would	would	AUX
gujaf-279	151	14	rationally	rationally	ADV
gujaf-279	151	15	demand	demand	VERB
gujaf-279	151	16	higher	high	ADJ
gujaf-279	151	17	risk	risk	NOUN
gujaf-279	151	18	premiums	premium	NOUN
gujaf-279	151	19	whenever	whenever	SCONJ
gujaf-279	151	20	there	there	PRON
gujaf-279	151	21	is	be	VERB
gujaf-279	151	22	ia	ia	NOUN
gujaf-279	151	23	in	in	ADP
gujaf-279	151	24	the	the	DET
gujaf-279	151	25	capital	capital	NOUN
gujaf-279	151	26	market	market	NOUN
gujaf-279	151	27	,	,	PUNCT
gujaf-279	151	28	which	which	PRON
gujaf-279	151	29	would	would	AUX
gujaf-279	151	30	raise	raise	VERB
gujaf-279	151	31	the	the	DET
gujaf-279	151	32	coc	coc	NOUN
gujaf-279	151	33	for	for	ADP
gujaf-279	151	34	corporate	corporate	ADJ
gujaf-279	151	35	firms	firm	NOUN
gujaf-279	151	36	.	.	PUNCT
gujaf-279	152	1	however	however	ADV
gujaf-279	152	2	,	,	PUNCT
gujaf-279	152	3	it	it	PRON
gujaf-279	152	4	should	should	AUX
gujaf-279	152	5	be	be	AUX
gujaf-279	152	6	noted	note	VERB
gujaf-279	152	7	that	that	SCONJ
gujaf-279	152	8	barron	barron	PROPN
gujaf-279	152	9	et	et	PROPN
gujaf-279	152	10	al	al	PROPN
gujaf-279	152	11	.	.	PROPN
gujaf-279	153	1	(	(	PUNCT
gujaf-279	153	2	2012	2012	NUM
gujaf-279	153	3	)	)	PUNCT
gujaf-279	153	4	further	far	ADV
gujaf-279	153	5	confirmed	confirm	VERB
gujaf-279	153	6	that	that	SCONJ
gujaf-279	153	7	the	the	DET
gujaf-279	153	8	significance	significance	NOUN
gujaf-279	153	9	of	of	ADP
gujaf-279	153	10	the	the	DET
gujaf-279	153	11	relationship	relationship	NOUN
gujaf-279	153	12	between	between	ADP
gujaf-279	153	13	ia	ia	PROPN
gujaf-279	153	14	and	and	CCONJ
gujaf-279	153	15	coe	coe	PROPN
gujaf-279	153	16	might	might	AUX
gujaf-279	153	17	vary	vary	VERB
gujaf-279	153	18	with	with	ADP
gujaf-279	153	19	the	the	DET
gujaf-279	153	20	inclusion	inclusion	NOUN
gujaf-279	153	21	of	of	ADP
gujaf-279	153	22	moderating	moderate	VERB
gujaf-279	153	23	variables	variable	NOUN
gujaf-279	153	24	such	such	ADJ
gujaf-279	153	25	as	as	ADP
gujaf-279	153	26	information	information	NOUN
gujaf-279	153	27	precision	precision	NOUN
gujaf-279	153	28	,	,	PUNCT
gujaf-279	153	29	quantity	quantity	NOUN
gujaf-279	153	30	and	and	CCONJ
gujaf-279	153	31	quality	quality	NOUN
gujaf-279	153	32	of	of	ADP
gujaf-279	153	33	available	available	ADJ
gujaf-279	153	34	information	information	NOUN
gujaf-279	153	35	and	and	CCONJ
gujaf-279	153	36	finally	finally	ADV
gujaf-279	153	37	,	,	PUNCT
gujaf-279	153	38	market	market	NOUN
gujaf-279	153	39	competition	competition	NOUN
gujaf-279	153	40	among	among	ADP
gujaf-279	153	41	investors	investor	NOUN
gujaf-279	153	42	.	.	PUNCT
gujaf-279	154	1	gusau	gusau	PROPN
gujaf-279	154	2	journal	journal	PROPN
gujaf-279	154	3	of	of	ADP
gujaf-279	154	4	accounting	accounting	NOUN
gujaf-279	154	5	and	and	CCONJ
gujaf-279	154	6	finance	finance	NOUN
gujaf-279	154	7	,	,	PUNCT
gujaf-279	154	8	vol	vol	NOUN
gujaf-279	154	9	.	.	PROPN
gujaf-279	154	10	5	5	NUM
gujaf-279	154	11	,	,	PUNCT
gujaf-279	154	12	issue	issue	NOUN
gujaf-279	154	13	1	1	NUM
gujaf-279	154	14	,	,	PUNCT
gujaf-279	154	15	april	april	PROPN
gujaf-279	154	16	,	,	PUNCT
gujaf-279	154	17	2024	2024	NUM
gujaf-279	154	18	113	113	NUM
gujaf-279	154	19	the	the	DET
gujaf-279	154	20	results	result	NOUN
gujaf-279	154	21	obtained	obtain	VERB
gujaf-279	154	22	by	by	ADP
gujaf-279	154	23	armstrong	armstrong	PROPN
gujaf-279	154	24	et	et	PROPN
gujaf-279	154	25	al	al	PROPN
gujaf-279	154	26	.	.	PROPN
gujaf-279	154	27	(	(	PUNCT
gujaf-279	154	28	2011	2011	NUM
gujaf-279	154	29	)	)	PUNCT
gujaf-279	154	30	,	,	PUNCT
gujaf-279	154	31	lambert	lambert	PROPN
gujaf-279	154	32	et	et	PROPN
gujaf-279	154	33	al	al	PROPN
gujaf-279	154	34	.	.	PROPN
gujaf-279	154	35	(	(	PUNCT
gujaf-279	154	36	2012	2012	NUM
gujaf-279	154	37	)	)	PUNCT
gujaf-279	154	38	,	,	PUNCT
gujaf-279	154	39	barron	barron	PROPN
gujaf-279	154	40	et	et	PROPN
gujaf-279	154	41	al	al	PROPN
gujaf-279	154	42	.	.	PROPN
gujaf-279	154	43	(	(	PUNCT
gujaf-279	154	44	2012	2012	NUM
gujaf-279	154	45	)	)	PUNCT
gujaf-279	154	46	and	and	CCONJ
gujaf-279	154	47	kazemi	kazemi	PROPN
gujaf-279	154	48	and	and	CCONJ
gujaf-279	154	49	rahmani	rahmani	PROPN
gujaf-279	154	50	(	(	PUNCT
gujaf-279	154	51	2013	2013	NUM
gujaf-279	154	52	)	)	PUNCT
gujaf-279	154	53	suggest	suggest	VERB
gujaf-279	154	54	that	that	SCONJ
gujaf-279	154	55	the	the	DET
gujaf-279	154	56	impact	impact	NOUN
gujaf-279	154	57	and	and	CCONJ
gujaf-279	154	58	direction	direction	NOUN
gujaf-279	154	59	of	of	ADP
gujaf-279	154	60	the	the	DET
gujaf-279	154	61	relationship	relationship	NOUN
gujaf-279	154	62	between	between	ADP
gujaf-279	154	63	ia	ia	PROPN
gujaf-279	154	64	and	and	CCONJ
gujaf-279	154	65	coc	coc	PROPN
gujaf-279	154	66	is	be	AUX
gujaf-279	154	67	positive	positive	ADJ
gujaf-279	154	68	,	,	PUNCT
gujaf-279	154	69	that	that	ADV
gujaf-279	154	70	is	is	ADV
gujaf-279	154	71	,	,	PUNCT
gujaf-279	154	72	as	as	ADP
gujaf-279	154	73	the	the	DET
gujaf-279	154	74	ia	ia	PROPN
gujaf-279	154	75	increases	increase	NOUN
gujaf-279	154	76	,	,	PUNCT
gujaf-279	154	77	coc	coc	NOUN
gujaf-279	154	78	also	also	ADV
gujaf-279	154	79	increases	increase	VERB
gujaf-279	154	80	.	.	PUNCT
gujaf-279	155	1	the	the	DET
gujaf-279	155	2	results	result	NOUN
gujaf-279	155	3	also	also	ADV
gujaf-279	155	4	implied	imply	VERB
gujaf-279	155	5	that	that	SCONJ
gujaf-279	155	6	the	the	DET
gujaf-279	155	7	relationship	relationship	NOUN
gujaf-279	155	8	is	be	AUX
gujaf-279	155	9	positive	positive	ADJ
gujaf-279	155	10	regardless	regardless	ADV
gujaf-279	155	11	of	of	ADP
gujaf-279	155	12	the	the	DET
gujaf-279	155	13	studies	study	NOUN
gujaf-279	155	14	'	'	PART
gujaf-279	155	15	differences	difference	NOUN
gujaf-279	155	16	in	in	ADP
gujaf-279	155	17	domain	domain	NOUN
gujaf-279	155	18	,	,	PUNCT
gujaf-279	155	19	scope	scope	NOUN
gujaf-279	155	20	,	,	PUNCT
gujaf-279	155	21	variable	variable	ADJ
gujaf-279	155	22	measurements	measurement	NOUN
gujaf-279	155	23	and	and	CCONJ
gujaf-279	155	24	data	datum	NOUN
gujaf-279	155	25	analysis	analysis	NOUN
gujaf-279	155	26	technique	technique	NOUN
gujaf-279	155	27	used	use	VERB
gujaf-279	155	28	.	.	PUNCT
gujaf-279	156	1	for	for	ADP
gujaf-279	156	2	instance	instance	NOUN
gujaf-279	156	3	,	,	PUNCT
gujaf-279	156	4	the	the	DET
gujaf-279	156	5	methods	method	NOUN
gujaf-279	156	6	barron	barron	PROPN
gujaf-279	156	7	et	et	PROPN
gujaf-279	156	8	al	al	PROPN
gujaf-279	156	9	.	.	PROPN
gujaf-279	157	1	(	(	PUNCT
gujaf-279	157	2	2012	2012	NUM
gujaf-279	157	3	)	)	PUNCT
gujaf-279	157	4	employed	employ	VERB
gujaf-279	157	5	to	to	PART
gujaf-279	157	6	measure	measure	VERB
gujaf-279	157	7	both	both	PRON
gujaf-279	157	8	ia	ia	PROPN
gujaf-279	157	9	and	and	CCONJ
gujaf-279	157	10	coe	coe	PROPN
gujaf-279	157	11	capital	capital	NOUN
gujaf-279	157	12	in	in	ADP
gujaf-279	157	13	the	the	DET
gujaf-279	157	14	study	study	NOUN
gujaf-279	157	15	of	of	ADP
gujaf-279	157	16	usa	usa	PROPN
gujaf-279	157	17	firms	firm	NOUN
gujaf-279	157	18	differ	differ	VERB
gujaf-279	157	19	from	from	ADP
gujaf-279	157	20	those	those	PRON
gujaf-279	157	21	used	use	VERB
gujaf-279	157	22	by	by	ADP
gujaf-279	157	23	kazemi	kazemi	PROPN
gujaf-279	157	24	and	and	CCONJ
gujaf-279	157	25	rahmani	rahmani	PROPN
gujaf-279	157	26	(	(	PUNCT
gujaf-279	157	27	2013	2013	NUM
gujaf-279	157	28	)	)	PUNCT
gujaf-279	157	29	.	.	PUNCT
gujaf-279	158	1	in	in	ADP
gujaf-279	158	2	their	their	PRON
gujaf-279	158	3	study	study	NOUN
gujaf-279	158	4	,	,	PUNCT
gujaf-279	158	5	barron	barron	PROPN
gujaf-279	158	6	et	et	PROPN
gujaf-279	158	7	al	al	PROPN
gujaf-279	158	8	(	(	PUNCT
gujaf-279	158	9	2012	2012	NUM
gujaf-279	158	10	)	)	PUNCT
gujaf-279	158	11	used	use	VERB
gujaf-279	158	12	sheng	sheng	PROPN
gujaf-279	158	13	and	and	CCONJ
gujaf-279	158	14	thevenot	thevenot	PROPN
gujaf-279	158	15	's	's	PART
gujaf-279	158	16	(	(	PUNCT
gujaf-279	158	17	2011	2011	NUM
gujaf-279	158	18	)	)	PUNCT
gujaf-279	158	19	model	model	NOUN
gujaf-279	158	20	of	of	ADP
gujaf-279	158	21	ia	ia	PROPN
gujaf-279	158	22	,	,	PUNCT
gujaf-279	158	23	which	which	PRON
gujaf-279	158	24	differs	differ	VERB
gujaf-279	158	25	from	from	ADP
gujaf-279	158	26	bid	bid	NOUN
gujaf-279	158	27	-	-	PUNCT
gujaf-279	158	28	ask	ask	NOUN
gujaf-279	158	29	spread	spread	VERB
gujaf-279	158	30	model	model	NOUN
gujaf-279	158	31	employed	employ	VERB
gujaf-279	158	32	by	by	ADP
gujaf-279	158	33	kazemi	kazemi	PROPN
gujaf-279	158	34	and	and	CCONJ
gujaf-279	158	35	rahmani	rahmani	PROPN
gujaf-279	158	36	(	(	PUNCT
gujaf-279	158	37	2013	2013	NUM
gujaf-279	158	38	)	)	PUNCT
gujaf-279	158	39	.	.	PUNCT
gujaf-279	159	1	also	also	ADV
gujaf-279	159	2	,	,	PUNCT
gujaf-279	159	3	for	for	ADP
gujaf-279	159	4	coc	coc	PROPN
gujaf-279	159	5	,	,	PUNCT
gujaf-279	159	6	barron	barron	PROPN
gujaf-279	159	7	et	et	PROPN
gujaf-279	159	8	al	al	PROPN
gujaf-279	159	9	.	.	PROPN
gujaf-279	160	1	(	(	PUNCT
gujaf-279	160	2	2012	2012	NUM
gujaf-279	160	3	)	)	PUNCT
gujaf-279	160	4	used	use	VERB
gujaf-279	160	5	easton	easton	PROPN
gujaf-279	160	6	's	's	PART
gujaf-279	160	7	(	(	PUNCT
gujaf-279	160	8	2004	2004	NUM
gujaf-279	160	9	)	)	PUNCT
gujaf-279	160	10	peg	peg	NOUN
gujaf-279	160	11	ratio	ratio	NOUN
gujaf-279	160	12	method	method	NOUN
gujaf-279	160	13	,	,	PUNCT
gujaf-279	160	14	which	which	PRON
gujaf-279	160	15	is	be	AUX
gujaf-279	160	16	not	not	PART
gujaf-279	160	17	the	the	DET
gujaf-279	160	18	same	same	ADJ
gujaf-279	160	19	as	as	ADP
gujaf-279	160	20	omran	omran	ADJ
gujaf-279	160	21	and	and	CCONJ
gujaf-279	160	22	pointon	pointon	PROPN
gujaf-279	160	23	(	(	PUNCT
gujaf-279	160	24	2004	2004	NUM
gujaf-279	160	25	)	)	PUNCT
gujaf-279	160	26	model	model	NOUN
gujaf-279	160	27	applied	apply	VERB
gujaf-279	160	28	in	in	ADP
gujaf-279	160	29	kazemi	kazemi	PROPN
gujaf-279	160	30	and	and	CCONJ
gujaf-279	160	31	rahmani	rahmani	PROPN
gujaf-279	160	32	(	(	PUNCT
gujaf-279	160	33	2013	2013	NUM
gujaf-279	160	34	)	)	PUNCT
gujaf-279	160	35	.	.	PUNCT
gujaf-279	161	1	besides	besides	SCONJ
gujaf-279	161	2	,	,	PUNCT
gujaf-279	161	3	the	the	DET
gujaf-279	161	4	two	two	NUM
gujaf-279	161	5	differed	differ	VERB
gujaf-279	161	6	in	in	ADP
gujaf-279	161	7	scope	scope	NOUN
gujaf-279	161	8	.	.	PUNCT
gujaf-279	162	1	barron	barron	PROPN
gujaf-279	162	2	et	et	PROPN
gujaf-279	162	3	al	al	PROPN
gujaf-279	162	4	.	.	PROPN
gujaf-279	162	5	(	(	PUNCT
gujaf-279	162	6	2012	2012	NUM
gujaf-279	162	7	)	)	PUNCT
gujaf-279	162	8	covered	cover	VERB
gujaf-279	162	9	a	a	DET
gujaf-279	162	10	sample	sample	NOUN
gujaf-279	162	11	of	of	ADP
gujaf-279	162	12	614	614	NUM
gujaf-279	162	13	us	us	PROPN
gujaf-279	162	14	firms	firm	NOUN
gujaf-279	162	15	from1983	from1983	PROPN
gujaf-279	162	16	to	to	ADP
gujaf-279	162	17	2010	2010	NUM
gujaf-279	162	18	,	,	PUNCT
gujaf-279	162	19	which	which	PRON
gujaf-279	162	20	can	can	AUX
gujaf-279	162	21	be	be	AUX
gujaf-279	162	22	seen	see	VERB
gujaf-279	162	23	as	as	ADP
gujaf-279	162	24	more	more	ADV
gujaf-279	162	25	comprehensive	comprehensive	ADJ
gujaf-279	162	26	compared	compare	VERB
gujaf-279	162	27	to	to	ADP
gujaf-279	162	28	109	109	NUM
gujaf-279	162	29	iranian	iranian	ADJ
gujaf-279	162	30	firms	firm	NOUN
gujaf-279	162	31	over	over	ADP
gujaf-279	162	32	2005	2005	NUM
gujaf-279	162	33	to	to	ADP
gujaf-279	162	34	2010	2010	NUM
gujaf-279	162	35	,	,	PUNCT
gujaf-279	162	36	covered	cover	VERB
gujaf-279	162	37	by	by	ADP
gujaf-279	162	38	kazemi	kazemi	PROPN
gujaf-279	162	39	and	and	CCONJ
gujaf-279	162	40	rahmani	rahmani	PROPN
gujaf-279	162	41	(	(	PUNCT
gujaf-279	162	42	2013	2013	NUM
gujaf-279	162	43	)	)	PUNCT
gujaf-279	162	44	.	.	PUNCT
gujaf-279	163	1	he	he	PRON
gujaf-279	163	2	et	et	PROPN
gujaf-279	163	3	al	al	PROPN
gujaf-279	163	4	.	.	PROPN
gujaf-279	164	1	(	(	PUNCT
gujaf-279	164	2	2013	2013	NUM
gujaf-279	164	3	)	)	PUNCT
gujaf-279	164	4	supported	support	VERB
gujaf-279	164	5	kazemi	kazemi	PROPN
gujaf-279	164	6	and	and	CCONJ
gujaf-279	164	7	rahmani	rahmani	PROPN
gujaf-279	164	8	(	(	PUNCT
gujaf-279	164	9	2013	2013	NUM
gujaf-279	164	10	)	)	PUNCT
gujaf-279	164	11	documented	document	VERB
gujaf-279	164	12	a	a	DET
gujaf-279	164	13	positive	positive	ADJ
gujaf-279	164	14	and	and	CCONJ
gujaf-279	164	15	significant	significant	ADJ
gujaf-279	164	16	relationship	relationship	NOUN
gujaf-279	164	17	between	between	ADP
gujaf-279	164	18	ia	ia	PROPN
gujaf-279	164	19	and	and	CCONJ
gujaf-279	164	20	coe	coe	PROPN
gujaf-279	164	21	capital	capital	NOUN
gujaf-279	164	22	.	.	PUNCT
gujaf-279	165	1	he	he	PRON
gujaf-279	165	2	et	et	PROPN
gujaf-279	165	3	al	al	PROPN
gujaf-279	165	4	.	.	PROPN
gujaf-279	166	1	(	(	PUNCT
gujaf-279	166	2	2013	2013	NUM
gujaf-279	166	3	)	)	PUNCT
gujaf-279	166	4	used	use	VERB
gujaf-279	166	5	ex	ex	PROPN
gujaf-279	166	6	ante	ante	NOUN
gujaf-279	166	7	investor	investor	NOUN
gujaf-279	166	8	's	's	PART
gujaf-279	166	9	required	require	VERB
gujaf-279	166	10	rate	rate	NOUN
gujaf-279	166	11	of	of	ADP
gujaf-279	166	12	return	return	NOUN
gujaf-279	166	13	to	to	ADP
gujaf-279	166	14	proxy	proxy	PROPN
gujaf-279	166	15	coe	coe	PROPN
gujaf-279	166	16	capital	capital	PROPN
gujaf-279	166	17	and	and	CCONJ
gujaf-279	166	18	two	two	NUM
gujaf-279	166	19	measures	measure	NOUN
gujaf-279	166	20	of	of	ADP
gujaf-279	166	21	ia	ia	NOUN
gujaf-279	166	22	i.e.	i.e.	X
gujaf-279	166	23	earnings	earning	NOUN
gujaf-279	166	24	forecast	forecast	NOUN
gujaf-279	166	25	dispersion	dispersion	NOUN
gujaf-279	166	26	and	and	CCONJ
gujaf-279	166	27	analyst	analyst	NOUN
gujaf-279	166	28	coverage	coverage	NOUN
gujaf-279	166	29	.	.	PUNCT
gujaf-279	167	1	in	in	ADP
gujaf-279	167	2	a	a	DET
gujaf-279	167	3	review	review	NOUN
gujaf-279	167	4	of	of	ADP
gujaf-279	167	5	evidence	evidence	NOUN
gujaf-279	167	6	from	from	ADP
gujaf-279	167	7	three	three	NUM
gujaf-279	167	8	studies	study	NOUN
gujaf-279	167	9	conducted	conduct	VERB
gujaf-279	167	10	by	by	ADP
gujaf-279	167	11	kelly	kelly	PROPN
gujaf-279	167	12	and	and	CCONJ
gujaf-279	167	13	ljunqvist	ljunqvist	NOUN
gujaf-279	167	14	(	(	PUNCT
gujaf-279	167	15	2012	2012	NUM
gujaf-279	167	16	)	)	PUNCT
gujaf-279	167	17	,	,	PUNCT
gujaf-279	167	18	choi	choi	NOUN
gujaf-279	167	19	et	et	PROPN
gujaf-279	167	20	al	al	PROPN
gujaf-279	167	21	.	.	PROPN
gujaf-279	168	1	(	(	PUNCT
gujaf-279	168	2	2013	2013	NUM
gujaf-279	168	3	)	)	PUNCT
gujaf-279	168	4	and	and	CCONJ
gujaf-279	168	5	berkman	berkman	PROPN
gujaf-279	168	6	et	et	PROPN
gujaf-279	168	7	al	al	PROPN
gujaf-279	168	8	.	.	PROPN
gujaf-279	169	1	(	(	PUNCT
gujaf-279	169	2	2013	2013	NUM
gujaf-279	169	3	)	)	PUNCT
gujaf-279	169	4	in	in	ADP
gujaf-279	169	5	the	the	DET
gujaf-279	169	6	usa	usa	PROPN
gujaf-279	169	7	,	,	PUNCT
gujaf-279	169	8	china	china	PROPN
gujaf-279	169	9	and	and	CCONJ
gujaf-279	169	10	finland	finland	PROPN
gujaf-279	169	11	,	,	PUNCT
gujaf-279	169	12	respectively	respectively	ADV
gujaf-279	169	13	,	,	PUNCT
gujaf-279	169	14	choi	choi	NOUN
gujaf-279	169	15	and	and	CCONJ
gujaf-279	169	16	yan	yan	PROPN
gujaf-279	169	17	(	(	PUNCT
gujaf-279	169	18	2013	2013	NUM
gujaf-279	169	19	)	)	PUNCT
gujaf-279	169	20	concluded	conclude	VERB
gujaf-279	169	21	that	that	SCONJ
gujaf-279	169	22	unequal	unequal	ADJ
gujaf-279	169	23	access	access	NOUN
gujaf-279	169	24	to	to	ADP
gujaf-279	169	25	relevant	relevant	ADJ
gujaf-279	169	26	information	information	NOUN
gujaf-279	169	27	between	between	ADP
gujaf-279	169	28	managers	manager	NOUN
gujaf-279	169	29	and	and	CCONJ
gujaf-279	169	30	investors	investor	NOUN
gujaf-279	169	31	has	have	VERB
gujaf-279	169	32	every	every	DET
gujaf-279	169	33	tendency	tendency	NOUN
gujaf-279	169	34	to	to	PART
gujaf-279	169	35	increase	increase	VERB
gujaf-279	169	36	the	the	DET
gujaf-279	169	37	coc	coc	NOUN
gujaf-279	169	38	for	for	ADP
gujaf-279	169	39	corporate	corporate	ADJ
gujaf-279	169	40	organizations	organization	NOUN
gujaf-279	169	41	.	.	PUNCT
gujaf-279	170	1	an	an	DET
gujaf-279	170	2	increase	increase	NOUN
gujaf-279	170	3	in	in	ADP
gujaf-279	170	4	asymmetric	asymmetric	ADJ
gujaf-279	170	5	information	information	NOUN
gujaf-279	170	6	resulting	result	VERB
gujaf-279	170	7	from	from	ADP
gujaf-279	170	8	loss	loss	NOUN
gujaf-279	170	9	of	of	ADP
gujaf-279	170	10	an	an	DET
gujaf-279	170	11	analyst	analyst	NOUN
gujaf-279	170	12	(	(	PUNCT
gujaf-279	170	13	that	that	ADV
gujaf-279	170	14	is	is	ADV
gujaf-279	170	15	,	,	PUNCT
gujaf-279	170	16	43	43	NUM
gujaf-279	170	17	broker	broker	NOUN
gujaf-279	170	18	closures	closure	NOUN
gujaf-279	170	19	and	and	CCONJ
gujaf-279	170	20	broker	broker	NOUN
gujaf-279	170	21	mergers	merger	NOUN
gujaf-279	170	22	)	)	PUNCT
gujaf-279	170	23	was	be	AUX
gujaf-279	170	24	found	find	VERB
gujaf-279	170	25	to	to	PART
gujaf-279	170	26	have	have	AUX
gujaf-279	170	27	increased	increase	VERB
gujaf-279	170	28	the	the	DET
gujaf-279	170	29	cod	cod	NOUN
gujaf-279	170	30	of	of	ADP
gujaf-279	170	31	publicly	publicly	ADV
gujaf-279	170	32	listed	list	VERB
gujaf-279	170	33	firms	firm	NOUN
gujaf-279	170	34	in	in	ADP
gujaf-279	170	35	usa	usa	PROPN
gujaf-279	170	36	(	(	PUNCT
gujaf-279	170	37	derrien	derrien	PROPN
gujaf-279	170	38	et	et	PROPN
gujaf-279	170	39	al	al	PROPN
gujaf-279	170	40	.	.	PROPN
gujaf-279	170	41	2014	2014	NUM
gujaf-279	170	42	)	)	PUNCT
gujaf-279	170	43	.	.	PUNCT
gujaf-279	171	1	the	the	DET
gujaf-279	171	2	study	study	NOUN
gujaf-279	171	3	used	use	VERB
gujaf-279	171	4	five	five	NUM
gujaf-279	171	5	different	different	ADJ
gujaf-279	171	6	measures	measure	NOUN
gujaf-279	171	7	of	of	ADP
gujaf-279	171	8	ia	ia	PROPN
gujaf-279	171	9	(	(	PUNCT
gujaf-279	171	10	bid	bid	NOUN
gujaf-279	171	11	-	-	PUNCT
gujaf-279	171	12	ask	ask	NOUN
gujaf-279	171	13	spread	spread	NOUN
gujaf-279	171	14	,	,	PUNCT
gujaf-279	171	15	amihud	amihud	PROPN
gujaf-279	171	16	liquidity	liquidity	NOUN
gujaf-279	171	17	measure	measure	NOUN
gujaf-279	171	18	,	,	PUNCT
gujaf-279	171	19	ratio	ratio	NOUN
gujaf-279	171	20	of	of	ADP
gujaf-279	171	21	zero	zero	NUM
gujaf-279	171	22	and	and	CCONJ
gujaf-279	171	23	missing	miss	VERB
gujaf-279	171	24	returns	return	NOUN
gujaf-279	171	25	days	day	NOUN
gujaf-279	171	26	to	to	ADP
gujaf-279	171	27	total	total	ADJ
gujaf-279	171	28	days	day	NOUN
gujaf-279	171	29	,	,	PUNCT
gujaf-279	171	30	magnitude	magnitude	NOUN
gujaf-279	171	31	of	of	ADP
gujaf-279	171	32	earnings	earning	NOUN
gujaf-279	171	33	announcement	announcement	NOUN
gujaf-279	171	34	surprises	surprise	NOUN
gujaf-279	171	35	and	and	CCONJ
gujaf-279	171	36	volatility	volatility	NOUN
gujaf-279	171	37	of	of	ADP
gujaf-279	171	38	the	the	DET
gujaf-279	171	39	market	market	NOUN
gujaf-279	171	40	reaction	reaction	NOUN
gujaf-279	171	41	to	to	ADP
gujaf-279	171	42	earnings	earning	NOUN
gujaf-279	171	43	announcements	announcement	NOUN
gujaf-279	171	44	)	)	PUNCT
gujaf-279	171	45	to	to	PART
gujaf-279	171	46	capture	capture	VERB
gujaf-279	171	47	changes	change	NOUN
gujaf-279	171	48	in	in	ADP
gujaf-279	171	49	the	the	DET
gujaf-279	171	50	degree	degree	NOUN
gujaf-279	171	51	of	of	ADP
gujaf-279	171	52	ia	ia	PROPN
gujaf-279	171	53	.	.	PUNCT
gujaf-279	172	1	in	in	ADP
gujaf-279	172	2	addition	addition	NOUN
gujaf-279	172	3	,	,	PUNCT
gujaf-279	172	4	the	the	DET
gujaf-279	172	5	study	study	NOUN
gujaf-279	172	6	used	use	VERB
gujaf-279	172	7	excess	excess	ADJ
gujaf-279	172	8	yield	yield	NOUN
gujaf-279	172	9	spread	spread	NOUN
gujaf-279	172	10	of	of	ADP
gujaf-279	172	11	a	a	DET
gujaf-279	172	12	bond	bond	NOUN
gujaf-279	172	13	issue	issue	NOUN
gujaf-279	172	14	to	to	PART
gujaf-279	172	15	proxy	proxy	NOUN
gujaf-279	172	16	cod	cod	NOUN
gujaf-279	172	17	.	.	PUNCT
gujaf-279	173	1	the	the	DET
gujaf-279	173	2	results	result	NOUN
gujaf-279	173	3	confirmed	confirm	VERB
gujaf-279	173	4	that	that	SCONJ
gujaf-279	173	5	loss	loss	NOUN
gujaf-279	173	6	of	of	ADP
gujaf-279	173	7	an	an	DET
gujaf-279	173	8	analyst	analyst	NOUN
gujaf-279	173	9	of	of	ADP
gujaf-279	173	10	the	the	DET
gujaf-279	173	11	sampled	sample	VERB
gujaf-279	173	12	firms	firm	NOUN
gujaf-279	173	13	has	have	AUX
gujaf-279	173	14	significantly	significantly	ADV
gujaf-279	173	15	widened	widen	VERB
gujaf-279	173	16	the	the	DET
gujaf-279	173	17	level	level	NOUN
gujaf-279	173	18	of	of	ADP
gujaf-279	173	19	ia	ia	NOUN
gujaf-279	173	20	between	between	ADP
gujaf-279	173	21	firms	firm	NOUN
gujaf-279	173	22	and	and	CCONJ
gujaf-279	173	23	debt	debt	NOUN
gujaf-279	173	24	holders	holder	NOUN
gujaf-279	173	25	,	,	PUNCT
gujaf-279	173	26	which	which	PRON
gujaf-279	173	27	in	in	ADP
gujaf-279	173	28	turn	turn	NOUN
gujaf-279	173	29	influenced	influence	VERB
gujaf-279	173	30	the	the	DET
gujaf-279	173	31	cod	cod	NOUN
gujaf-279	173	32	positively	positively	ADV
gujaf-279	173	33	.	.	PUNCT
gujaf-279	174	1	in	in	ADP
gujaf-279	174	2	their	their	PRON
gujaf-279	174	3	work	work	NOUN
gujaf-279	174	4	,	,	PUNCT
gujaf-279	174	5	levi	levi	PROPN
gujaf-279	174	6	and	and	CCONJ
gujaf-279	174	7	zhang	zhang	PROPN
gujaf-279	174	8	(	(	PUNCT
gujaf-279	174	9	2014	2014	NUM
gujaf-279	174	10	)	)	PUNCT
gujaf-279	174	11	proved	prove	VERB
gujaf-279	174	12	that	that	SCONJ
gujaf-279	174	13	not	not	PART
gujaf-279	174	14	only	only	ADV
gujaf-279	174	15	long	long	ADV
gujaf-279	174	16	-	-	PUNCT
gujaf-279	174	17	lasting	last	VERB
gujaf-279	174	18	changes	change	NOUN
gujaf-279	174	19	in	in	ADP
gujaf-279	174	20	firms	firm	NOUN
gujaf-279	174	21	'	'	PART
gujaf-279	174	22	disclosure	disclosure	NOUN
gujaf-279	174	23	policies	policy	NOUN
gujaf-279	174	24	and	and	CCONJ
gujaf-279	174	25	information	information	NOUN
gujaf-279	174	26	environment	environment	NOUN
gujaf-279	174	27	could	could	AUX
gujaf-279	174	28	influence	influence	VERB
gujaf-279	174	29	the	the	DET
gujaf-279	174	30	coe	coe	PROPN
gujaf-279	174	31	gusau	gusau	PROPN
gujaf-279	174	32	journal	journal	PROPN
gujaf-279	174	33	of	of	ADP
gujaf-279	174	34	accounting	accounting	NOUN
gujaf-279	174	35	and	and	CCONJ
gujaf-279	174	36	finance	finance	NOUN
gujaf-279	174	37	,	,	PUNCT
gujaf-279	174	38	vol	vol	NOUN
gujaf-279	174	39	.	.	PROPN
gujaf-279	174	40	5	5	NUM
gujaf-279	174	41	,	,	PUNCT
gujaf-279	174	42	issue	issue	NOUN
gujaf-279	174	43	1	1	NUM
gujaf-279	174	44	,	,	PUNCT
gujaf-279	174	45	april	april	PROPN
gujaf-279	174	46	,	,	PUNCT
gujaf-279	174	47	2024	2024	NUM
gujaf-279	174	48	114	114	NUM
gujaf-279	174	49	capital	capital	NOUN
gujaf-279	174	50	,	,	PUNCT
gujaf-279	174	51	but	but	CCONJ
gujaf-279	174	52	a	a	DET
gujaf-279	174	53	temporary	temporary	ADJ
gujaf-279	174	54	increase	increase	NOUN
gujaf-279	174	55	in	in	ADP
gujaf-279	174	56	the	the	DET
gujaf-279	174	57	level	level	NOUN
gujaf-279	174	58	of	of	ADP
gujaf-279	174	59	ia	ia	PROPN
gujaf-279	174	60	could	could	AUX
gujaf-279	174	61	also	also	ADV
gujaf-279	174	62	significantly	significantly	ADV
gujaf-279	174	63	raise	raise	VERB
gujaf-279	174	64	the	the	DET
gujaf-279	174	65	cost	cost	NOUN
gujaf-279	174	66	.	.	PUNCT
gujaf-279	175	1	they	they	PRON
gujaf-279	175	2	argued	argue	VERB
gujaf-279	175	3	that	that	SCONJ
gujaf-279	175	4	since	since	SCONJ
gujaf-279	175	5	corporate	corporate	ADJ
gujaf-279	175	6	firms	firm	NOUN
gujaf-279	175	7	produce	produce	VERB
gujaf-279	175	8	financial	financial	ADJ
gujaf-279	175	9	reporting	reporting	NOUN
gujaf-279	175	10	information	information	NOUN
gujaf-279	175	11	regularly	regularly	ADV
gujaf-279	175	12	(	(	PUNCT
gujaf-279	175	13	e.g.	e.g.	ADV
gujaf-279	175	14	annually	annually	ADV
gujaf-279	175	15	or	or	CCONJ
gujaf-279	175	16	quarterly	quarterly	ADJ
gujaf-279	175	17	)	)	PUNCT
gujaf-279	175	18	,	,	PUNCT
gujaf-279	175	19	ia	ia	NOUN
gujaf-279	175	20	changes	change	NOUN
gujaf-279	175	21	and	and	CCONJ
gujaf-279	175	22	adverse	adverse	ADJ
gujaf-279	175	23	-	-	PUNCT
gujaf-279	175	24	selection	selection	NOUN
gujaf-279	175	25	risk	risk	NOUN
gujaf-279	175	26	increase	increase	NOUN
gujaf-279	175	27	between	between	ADP
gujaf-279	175	28	these	these	DET
gujaf-279	175	29	disclosure	disclosure	NOUN
gujaf-279	175	30	dates	date	NOUN
gujaf-279	175	31	or	or	CCONJ
gujaf-279	175	32	interval	interval	NOUN
gujaf-279	175	33	.	.	PUNCT
gujaf-279	176	1	thus	thus	ADV
gujaf-279	176	2	,	,	PUNCT
gujaf-279	176	3	expected	expect	VERB
gujaf-279	176	4	returns	return	NOUN
gujaf-279	176	5	increase	increase	VERB
gujaf-279	176	6	significantly	significantly	ADV
gujaf-279	176	7	in	in	ADP
gujaf-279	176	8	days	day	NOUN
gujaf-279	176	9	during	during	ADP
gujaf-279	176	10	the	the	DET
gujaf-279	176	11	fiscal	fiscal	ADJ
gujaf-279	176	12	quarter	quarter	NOUN
gujaf-279	176	13	when	when	SCONJ
gujaf-279	176	14	there	there	PRON
gujaf-279	176	15	is	be	VERB
gujaf-279	176	16	high	high	ADJ
gujaf-279	176	17	adverseselection	adverseselection	NOUN
gujaf-279	176	18	risk	risk	NOUN
gujaf-279	176	19	and	and	CCONJ
gujaf-279	176	20	low	low	ADJ
gujaf-279	176	21	liquidity	liquidity	NOUN
gujaf-279	176	22	.	.	PUNCT
gujaf-279	177	1	eid	eid	PROPN
gujaf-279	177	2	(	(	PUNCT
gujaf-279	177	3	2015	2015	NUM
gujaf-279	177	4	)	)	PUNCT
gujaf-279	177	5	studied	study	VERB
gujaf-279	177	6	50	50	NUM
gujaf-279	177	7	companies	company	NOUN
gujaf-279	177	8	listed	list	VERB
gujaf-279	177	9	on	on	ADP
gujaf-279	177	10	the	the	DET
gujaf-279	177	11	palestine	palestine	PROPN
gujaf-279	177	12	stock	stock	PROPN
gujaf-279	177	13	exchange	exchange	PROPN
gujaf-279	177	14	and	and	CCONJ
gujaf-279	177	15	measured	measure	VERB
gujaf-279	177	16	coe	coe	PROPN
gujaf-279	177	17	using	use	VERB
gujaf-279	177	18	a	a	DET
gujaf-279	177	19	required	require	VERB
gujaf-279	177	20	rate	rate	NOUN
gujaf-279	177	21	of	of	ADP
gujaf-279	177	22	return	return	NOUN
gujaf-279	177	23	computed	compute	VERB
gujaf-279	177	24	based	base	VERB
gujaf-279	177	25	on	on	ADP
gujaf-279	177	26	the	the	DET
gujaf-279	177	27	closing	closing	NOUN
gujaf-279	177	28	price	price	NOUN
gujaf-279	177	29	of	of	ADP
gujaf-279	177	30	the	the	DET
gujaf-279	177	31	sampled	sample	VERB
gujaf-279	177	32	companies	company	NOUN
gujaf-279	177	33	'	'	PART
gujaf-279	177	34	shares	share	NOUN
gujaf-279	177	35	.	.	PUNCT
gujaf-279	178	1	findings	finding	NOUN
gujaf-279	178	2	from	from	ADP
gujaf-279	178	3	the	the	DET
gujaf-279	178	4	study	study	NOUN
gujaf-279	178	5	revealed	reveal	VERB
gujaf-279	178	6	that	that	SCONJ
gujaf-279	178	7	the	the	DET
gujaf-279	178	8	bidask	bidask	NOUN
gujaf-279	178	9	spread	spread	VERB
gujaf-279	178	10	employed	employ	VERB
gujaf-279	178	11	to	to	PART
gujaf-279	178	12	measure	measure	VERB
gujaf-279	178	13	ia	ia	PROPN
gujaf-279	178	14	significantly	significantly	ADV
gujaf-279	178	15	affects	affect	VERB
gujaf-279	178	16	coe	coe	PROPN
gujaf-279	178	17	in	in	ADP
gujaf-279	178	18	a	a	DET
gujaf-279	178	19	positive	positive	ADJ
gujaf-279	178	20	direction	direction	NOUN
gujaf-279	178	21	.	.	PUNCT
gujaf-279	179	1	the	the	DET
gujaf-279	179	2	position	position	NOUN
gujaf-279	179	3	of	of	ADP
gujaf-279	179	4	asadbakhti	asadbakhti	NOUN
gujaf-279	179	5	and	and	CCONJ
gujaf-279	179	6	malgharni	malgharni	PROPN
gujaf-279	179	7	(	(	PUNCT
gujaf-279	179	8	2016	2016	NUM
gujaf-279	179	9	)	)	PUNCT
gujaf-279	179	10	is	be	AUX
gujaf-279	179	11	in	in	ADP
gujaf-279	179	12	line	line	NOUN
gujaf-279	179	13	with	with	ADP
gujaf-279	179	14	eid	eid	PROPN
gujaf-279	179	15	(	(	PUNCT
gujaf-279	179	16	2015	2015	NUM
gujaf-279	179	17	)	)	PUNCT
gujaf-279	179	18	.	.	PUNCT
gujaf-279	180	1	however	however	ADV
gujaf-279	180	2	,	,	PUNCT
gujaf-279	180	3	asadbakhti	asadbakhti	NOUN
gujaf-279	180	4	and	and	CCONJ
gujaf-279	180	5	malgharni	malgharni	PROPN
gujaf-279	180	6	(	(	PUNCT
gujaf-279	180	7	2016	2016	NUM
gujaf-279	180	8	)	)	PUNCT
gujaf-279	180	9	considered	consider	VERB
gujaf-279	180	10	the	the	DET
gujaf-279	180	11	effect	effect	NOUN
gujaf-279	180	12	of	of	ADP
gujaf-279	180	13	ia	ia	PROPN
gujaf-279	180	14	on	on	ADP
gujaf-279	180	15	the	the	DET
gujaf-279	180	16	investment	investment	NOUN
gujaf-279	180	17	cost	cost	NOUN
gujaf-279	180	18	of	of	ADP
gujaf-279	180	19	corporations	corporation	NOUN
gujaf-279	180	20	listed	list	VERB
gujaf-279	180	21	on	on	ADP
gujaf-279	180	22	the	the	DET
gujaf-279	180	23	tehran	tehran	PROPN
gujaf-279	180	24	stock	stock	PROPN
gujaf-279	180	25	exchange	exchange	PROPN
gujaf-279	180	26	.	.	PUNCT
gujaf-279	181	1	the	the	DET
gujaf-279	181	2	study	study	NOUN
gujaf-279	181	3	failed	fail	VERB
gujaf-279	181	4	to	to	PART
gujaf-279	181	5	explain	explain	VERB
gujaf-279	181	6	how	how	SCONJ
gujaf-279	181	7	it	it	PRON
gujaf-279	181	8	defined	define	VERB
gujaf-279	181	9	and	and	CCONJ
gujaf-279	181	10	measured	measure	VERB
gujaf-279	181	11	the	the	DET
gujaf-279	181	12	ia	ia	NOUN
gujaf-279	181	13	and	and	CCONJ
gujaf-279	181	14	investment	investment	NOUN
gujaf-279	181	15	cost	cost	NOUN
gujaf-279	181	16	.	.	PUNCT
gujaf-279	182	1	saa'deh	saa'deh	VERB
gujaf-279	182	2	et	et	PROPN
gujaf-279	182	3	al	al	PROPN
gujaf-279	182	4	.	.	PROPN
gujaf-279	183	1	(	(	PUNCT
gujaf-279	183	2	2017	2017	NUM
gujaf-279	183	3	)	)	PUNCT
gujaf-279	183	4	also	also	ADV
gujaf-279	183	5	supported	support	VERB
gujaf-279	183	6	the	the	DET
gujaf-279	183	7	position	position	NOUN
gujaf-279	183	8	of	of	ADP
gujaf-279	183	9	eid	eid	PROPN
gujaf-279	183	10	(	(	PUNCT
gujaf-279	183	11	2015	2015	NUM
gujaf-279	183	12	)	)	PUNCT
gujaf-279	183	13	after	after	ADP
gujaf-279	183	14	reviewing	review	VERB
gujaf-279	183	15	the	the	DET
gujaf-279	183	16	literature	literature	NOUN
gujaf-279	183	17	on	on	ADP
gujaf-279	183	18	voluntary	voluntary	ADJ
gujaf-279	183	19	disclosure	disclosure	NOUN
gujaf-279	183	20	,	,	PUNCT
gujaf-279	183	21	ia	ia	PROPN
gujaf-279	183	22	and	and	CCONJ
gujaf-279	183	23	coc	coc	PROPN
gujaf-279	183	24	that	that	PRON
gujaf-279	183	25	focused	focus	VERB
gujaf-279	183	26	on	on	ADP
gujaf-279	183	27	amman	amman	PROPN
gujaf-279	183	28	stock	stock	PROPN
gujaf-279	183	29	exchange	exchange	PROPN
gujaf-279	183	30	(	(	PUNCT
gujaf-279	183	31	ase	ase	NOUN
gujaf-279	183	32	)	)	PUNCT
gujaf-279	183	33	.	.	PUNCT
gujaf-279	184	1	the	the	DET
gujaf-279	184	2	position	position	NOUN
gujaf-279	184	3	reached	reach	VERB
gujaf-279	184	4	by	by	ADP
gujaf-279	184	5	babaie	babaie	PROPN
gujaf-279	184	6	et	et	PROPN
gujaf-279	184	7	al	al	PROPN
gujaf-279	184	8	.	.	PROPN
gujaf-279	184	9	(	(	PUNCT
gujaf-279	184	10	2018	2018	NUM
gujaf-279	184	11	)	)	PUNCT
gujaf-279	184	12	further	far	ADV
gujaf-279	184	13	strengthened	strengthen	VERB
gujaf-279	184	14	the	the	DET
gujaf-279	184	15	findings	finding	NOUN
gujaf-279	184	16	of	of	ADP
gujaf-279	184	17	eid	eid	PROPN
gujaf-279	184	18	(	(	PUNCT
gujaf-279	184	19	2015	2015	NUM
gujaf-279	184	20	)	)	PUNCT
gujaf-279	184	21	.	.	PUNCT
gujaf-279	185	1	after	after	ADP
gujaf-279	185	2	analyzing	analyze	VERB
gujaf-279	185	3	similar	similar	ADJ
gujaf-279	185	4	relationships	relationship	NOUN
gujaf-279	185	5	in	in	ADP
gujaf-279	185	6	about	about	ADV
gujaf-279	185	7	123	123	NUM
gujaf-279	185	8	corporate	corporate	ADJ
gujaf-279	185	9	firms	firm	NOUN
gujaf-279	185	10	listed	list	VERB
gujaf-279	185	11	with	with	ADP
gujaf-279	185	12	the	the	DET
gujaf-279	185	13	tehran	tehran	PROPN
gujaf-279	185	14	stock	stock	PROPN
gujaf-279	185	15	exchange	exchange	PROPN
gujaf-279	185	16	from	from	ADP
gujaf-279	185	17	2008	2008	NUM
gujaf-279	185	18	to	to	ADP
gujaf-279	185	19	2014	2014	NUM
gujaf-279	185	20	,	,	PUNCT
gujaf-279	185	21	the	the	DET
gujaf-279	185	22	conclusions	conclusion	NOUN
gujaf-279	185	23	suggested	suggest	VERB
gujaf-279	185	24	that	that	SCONJ
gujaf-279	185	25	less	less	ADJ
gujaf-279	185	26	ia	ia	PROPN
gujaf-279	185	27	resulting	result	VERB
gujaf-279	185	28	from	from	ADP
gujaf-279	185	29	quality	quality	NOUN
gujaf-279	185	30	financial	financial	ADJ
gujaf-279	185	31	reporting	reporting	NOUN
gujaf-279	185	32	would	would	AUX
gujaf-279	185	33	give	give	VERB
gujaf-279	185	34	rise	rise	NOUN
gujaf-279	185	35	to	to	ADP
gujaf-279	185	36	lower	low	ADJ
gujaf-279	185	37	coe	coe	PROPN
gujaf-279	185	38	.	.	PUNCT
gujaf-279	186	1	the	the	DET
gujaf-279	186	2	study	study	NOUN
gujaf-279	186	3	analyzed	analyze	VERB
gujaf-279	186	4	the	the	DET
gujaf-279	186	5	data	datum	NOUN
gujaf-279	186	6	generated	generate	VERB
gujaf-279	186	7	using	use	VERB
gujaf-279	186	8	gls	gls	PROPN
gujaf-279	186	9	regression	regression	NOUN
gujaf-279	186	10	model	model	NOUN
gujaf-279	186	11	.	.	PUNCT
gujaf-279	187	1	however	however	ADV
gujaf-279	187	2	,	,	PUNCT
gujaf-279	187	3	it	it	PRON
gujaf-279	187	4	should	should	AUX
gujaf-279	187	5	be	be	AUX
gujaf-279	187	6	noted	note	VERB
gujaf-279	187	7	that	that	SCONJ
gujaf-279	187	8	,	,	PUNCT
gujaf-279	187	9	despite	despite	SCONJ
gujaf-279	187	10	the	the	DET
gujaf-279	187	11	spread	spread	NOUN
gujaf-279	187	12	and	and	CCONJ
gujaf-279	187	13	disclosure	disclosure	NOUN
gujaf-279	187	14	quality	quality	NOUN
gujaf-279	187	15	index	index	NOUN
gujaf-279	187	16	employed	employ	VERB
gujaf-279	187	17	to	to	PART
gujaf-279	187	18	measure	measure	VERB
gujaf-279	187	19	ia	ia	PROPN
gujaf-279	187	20	and	and	CCONJ
gujaf-279	187	21	information	information	NOUN
gujaf-279	187	22	quality	quality	NOUN
gujaf-279	187	23	respectively	respectively	ADV
gujaf-279	187	24	,	,	PUNCT
gujaf-279	187	25	the	the	DET
gujaf-279	187	26	study	study	NOUN
gujaf-279	187	27	failed	fail	VERB
gujaf-279	187	28	to	to	PART
gujaf-279	187	29	quantify	quantify	VERB
gujaf-279	187	30	and	and	CCONJ
gujaf-279	187	31	capture	capture	VERB
gujaf-279	187	32	coe	coe	PROPN
gujaf-279	187	33	precisely	precisely	ADV
gujaf-279	187	34	in	in	ADP
gujaf-279	187	35	any	any	DET
gujaf-279	187	36	model	model	NOUN
gujaf-279	187	37	.	.	PUNCT
gujaf-279	188	1	a	a	DET
gujaf-279	188	2	similar	similar	ADJ
gujaf-279	188	3	result	result	NOUN
gujaf-279	188	4	supporting	support	VERB
gujaf-279	188	5	babaie	babaie	PROPN
gujaf-279	188	6	et	et	PROPN
gujaf-279	188	7	al	al	PROPN
gujaf-279	188	8	.	.	PROPN
gujaf-279	189	1	(	(	PUNCT
gujaf-279	189	2	2018	2018	NUM
gujaf-279	189	3	)	)	PUNCT
gujaf-279	189	4	was	be	AUX
gujaf-279	189	5	obtained	obtain	VERB
gujaf-279	189	6	by	by	ADP
gujaf-279	189	7	ra	ra	PROPN
gujaf-279	189	8	and	and	CCONJ
gujaf-279	189	9	lee	lee	PROPN
gujaf-279	189	10	(	(	PUNCT
gujaf-279	189	11	2018	2018	NUM
gujaf-279	189	12	)	)	PUNCT
gujaf-279	189	13	in	in	ADP
gujaf-279	189	14	a	a	DET
gujaf-279	189	15	study	study	NOUN
gujaf-279	189	16	of	of	ADP
gujaf-279	189	17	selected	select	VERB
gujaf-279	189	18	south	south	ADJ
gujaf-279	189	19	korean	korean	ADJ
gujaf-279	189	20	firms	firm	NOUN
gujaf-279	189	21	drawn	draw	VERB
gujaf-279	189	22	from	from	ADP
gujaf-279	189	23	25	25	NUM
gujaf-279	189	24	industries	industry	NOUN
gujaf-279	189	25	.	.	PUNCT
gujaf-279	190	1	ra	ra	PROPN
gujaf-279	190	2	and	and	CCONJ
gujaf-279	190	3	lee	lee	PROPN
gujaf-279	190	4	(	(	PUNCT
gujaf-279	190	5	2018	2018	NUM
gujaf-279	190	6	)	)	PUNCT
gujaf-279	190	7	specifically	specifically	ADV
gujaf-279	190	8	assessed	assess	VERB
gujaf-279	190	9	the	the	DET
gujaf-279	190	10	effect	effect	NOUN
gujaf-279	190	11	of	of	ADP
gujaf-279	190	12	changes	change	NOUN
gujaf-279	190	13	in	in	ADP
gujaf-279	190	14	the	the	DET
gujaf-279	190	15	information	information	NOUN
gujaf-279	190	16	environment	environment	NOUN
gujaf-279	190	17	(	(	PUNCT
gujaf-279	190	18	attributable	attributable	ADJ
gujaf-279	190	19	to	to	ADP
gujaf-279	190	20	adopting	adopt	VERB
gujaf-279	190	21	a	a	DET
gujaf-279	190	22	capital	capital	NOUN
gujaf-279	190	23	market	market	NOUN
gujaf-279	190	24	disclosure	disclosure	NOUN
gujaf-279	190	25	mechanism	mechanism	NOUN
gujaf-279	190	26	known	know	VERB
gujaf-279	190	27	as	as	ADP
gujaf-279	190	28	extensible	extensible	ADJ
gujaf-279	190	29	business	business	NOUN
gujaf-279	190	30	reporting	reporting	NOUN
gujaf-279	190	31	language	language	NOUN
gujaf-279	190	32	in	in	ADP
gujaf-279	190	33	2006	2006	NUM
gujaf-279	190	34	and	and	CCONJ
gujaf-279	190	35	2007	2007	NUM
gujaf-279	190	36	)	)	PUNCT
gujaf-279	190	37	on	on	ADP
gujaf-279	190	38	the	the	DET
gujaf-279	190	39	cost	cost	NOUN
gujaf-279	190	40	of	of	ADP
gujaf-279	190	41	equity	equity	NOUN
gujaf-279	190	42	of	of	ADP
gujaf-279	190	43	voluntary	voluntary	ADJ
gujaf-279	190	44	and	and	CCONJ
gujaf-279	190	45	mandatory	mandatory	ADJ
gujaf-279	190	46	filers	filer	NOUN
gujaf-279	190	47	.	.	PUNCT
gujaf-279	191	1	using	use	VERB
gujaf-279	191	2	152	152	NUM
gujaf-279	191	3	firm	firm	ADJ
gujaf-279	191	4	-	-	PUNCT
gujaf-279	191	5	year	year	NOUN
gujaf-279	191	6	samples	sample	NOUN
gujaf-279	191	7	,	,	PUNCT
gujaf-279	191	8	the	the	DET
gujaf-279	191	9	study	study	NOUN
gujaf-279	191	10	found	find	VERB
gujaf-279	191	11	statistical	statistical	ADJ
gujaf-279	191	12	evidence	evidence	NOUN
gujaf-279	191	13	which	which	PRON
gujaf-279	191	14	suggests	suggest	VERB
gujaf-279	191	15	that	that	SCONJ
gujaf-279	191	16	a	a	DET
gujaf-279	191	17	reduction	reduction	NOUN
gujaf-279	191	18	in	in	ADP
gujaf-279	191	19	the	the	DET
gujaf-279	191	20	level	level	NOUN
gujaf-279	191	21	of	of	ADP
gujaf-279	191	22	ia	ia	NOUN
gujaf-279	191	23	resulting	result	VERB
gujaf-279	191	24	from	from	ADP
gujaf-279	191	25	extensible	extensible	ADJ
gujaf-279	191	26	business	business	NOUN
gujaf-279	191	27	reporting	reporting	NOUN
gujaf-279	191	28	language	language	NOUN
gujaf-279	191	29	(	(	PUNCT
gujaf-279	191	30	xbrl	xbrl	PROPN
gujaf-279	191	31	)	)	PUNCT
gujaf-279	191	32	adoption	adoption	NOUN
gujaf-279	191	33	has	have	AUX
gujaf-279	191	34	caused	cause	VERB
gujaf-279	191	35	a	a	DET
gujaf-279	191	36	decline	decline	NOUN
gujaf-279	191	37	in	in	ADP
gujaf-279	191	38	the	the	DET
gujaf-279	191	39	coe	coe	NOUN
gujaf-279	191	40	of	of	ADP
gujaf-279	191	41	the	the	DET
gujaf-279	191	42	sampled	sample	VERB
gujaf-279	191	43	firms	firm	NOUN
gujaf-279	191	44	.	.	PUNCT
gujaf-279	192	1	gusau	gusau	PROPN
gujaf-279	192	2	journal	journal	PROPN
gujaf-279	192	3	of	of	ADP
gujaf-279	192	4	accounting	accounting	NOUN
gujaf-279	192	5	and	and	CCONJ
gujaf-279	192	6	finance	finance	NOUN
gujaf-279	192	7	,	,	PUNCT
gujaf-279	192	8	vol	vol	NOUN
gujaf-279	192	9	.	.	PROPN
gujaf-279	192	10	5	5	NUM
gujaf-279	192	11	,	,	PUNCT
gujaf-279	192	12	issue	issue	NOUN
gujaf-279	192	13	1	1	NUM
gujaf-279	192	14	,	,	PUNCT
gujaf-279	192	15	april	april	PROPN
gujaf-279	192	16	,	,	PUNCT
gujaf-279	192	17	2024	2024	NUM
gujaf-279	192	18	115	115	NUM
gujaf-279	192	19	the	the	DET
gujaf-279	192	20	result	result	NOUN
gujaf-279	192	21	obtained	obtain	VERB
gujaf-279	192	22	by	by	ADP
gujaf-279	192	23	ayagi	ayagi	NOUN
gujaf-279	192	24	and	and	CCONJ
gujaf-279	192	25	kurawa	kurawa	PROPN
gujaf-279	192	26	(	(	PUNCT
gujaf-279	192	27	2019	2019	NUM
gujaf-279	192	28	)	)	PUNCT
gujaf-279	192	29	from	from	ADP
gujaf-279	192	30	model	model	NOUN
gujaf-279	192	31	two	two	NUM
gujaf-279	192	32	supported	support	VERB
gujaf-279	192	33	babaie	babaie	PROPN
gujaf-279	192	34	et	et	PROPN
gujaf-279	192	35	al	al	PROPN
gujaf-279	192	36	.	.	PROPN
gujaf-279	193	1	(	(	PUNCT
gujaf-279	193	2	2018	2018	NUM
gujaf-279	193	3	)	)	PUNCT
gujaf-279	193	4	and	and	CCONJ
gujaf-279	193	5	ra	ra	PROPN
gujaf-279	193	6	and	and	CCONJ
gujaf-279	193	7	lee	lee	PROPN
gujaf-279	193	8	(	(	PUNCT
gujaf-279	193	9	2018	2018	NUM
gujaf-279	193	10	)	)	PUNCT
gujaf-279	193	11	by	by	ADP
gujaf-279	193	12	affirming	affirm	VERB
gujaf-279	193	13	that	that	SCONJ
gujaf-279	193	14	ia	ia	PROPN
gujaf-279	193	15	has	have	VERB
gujaf-279	193	16	a	a	DET
gujaf-279	193	17	positive	positive	ADJ
gujaf-279	193	18	yet	yet	ADV
gujaf-279	193	19	insignificant	insignificant	ADJ
gujaf-279	193	20	effect	effect	NOUN
gujaf-279	193	21	on	on	ADP
gujaf-279	193	22	coc	coc	NOUN
gujaf-279	193	23	in	in	ADP
gujaf-279	193	24	both	both	PRON
gujaf-279	193	25	underinvesting	underinveste	VERB
gujaf-279	193	26	and	and	CCONJ
gujaf-279	193	27	overinvesting	overinveste	VERB
gujaf-279	193	28	banks	bank	NOUN
gujaf-279	193	29	listed	list	VERB
gujaf-279	193	30	on	on	ADP
gujaf-279	193	31	the	the	DET
gujaf-279	193	32	nigerian	nigerian	ADJ
gujaf-279	193	33	stock	stock	NOUN
gujaf-279	193	34	exchange	exchange	NOUN
gujaf-279	193	35	.	.	PUNCT
gujaf-279	194	1	since	since	SCONJ
gujaf-279	194	2	their	their	PRON
gujaf-279	194	3	study	study	NOUN
gujaf-279	194	4	involved	involve	VERB
gujaf-279	194	5	testing	test	VERB
gujaf-279	194	6	the	the	DET
gujaf-279	194	7	mediating	mediate	VERB
gujaf-279	194	8	role	role	NOUN
gujaf-279	194	9	of	of	ADP
gujaf-279	194	10	ia	ia	PROPN
gujaf-279	194	11	,	,	PUNCT
gujaf-279	194	12	ayagi	ayagi	NOUN
gujaf-279	194	13	and	and	CCONJ
gujaf-279	194	14	kurawa	kurawa	PROPN
gujaf-279	194	15	(	(	PUNCT
gujaf-279	194	16	2019	2019	NUM
gujaf-279	194	17	)	)	PUNCT
gujaf-279	194	18	used	use	VERB
gujaf-279	194	19	regression	regression	NOUN
gujaf-279	194	20	analysis	analysis	NOUN
gujaf-279	194	21	and	and	CCONJ
gujaf-279	194	22	bootstrapping	bootstrappe	VERB
gujaf-279	194	23	procedure	procedure	NOUN
gujaf-279	194	24	in	in	ADP
gujaf-279	194	25	analysing	analyse	VERB
gujaf-279	194	26	the	the	DET
gujaf-279	194	27	data	datum	NOUN
gujaf-279	194	28	generated	generate	VERB
gujaf-279	194	29	from	from	ADP
gujaf-279	194	30	thomson	thomson	PROPN
gujaf-279	194	31	reuters	reuters	PROPN
gujaf-279	194	32	data	datum	NOUN
gujaf-279	194	33	stream	stream	NOUN
gujaf-279	194	34	and	and	CCONJ
gujaf-279	194	35	annual	annual	ADJ
gujaf-279	194	36	reports	report	NOUN
gujaf-279	194	37	and	and	CCONJ
gujaf-279	194	38	accounts	account	NOUN
gujaf-279	194	39	of	of	ADP
gujaf-279	194	40	the	the	DET
gujaf-279	194	41	selected	select	VERB
gujaf-279	194	42	banks	bank	NOUN
gujaf-279	194	43	for	for	ADP
gujaf-279	194	44	a	a	DET
gujaf-279	194	45	period	period	NOUN
gujaf-279	194	46	of	of	ADP
gujaf-279	194	47	10	10	NUM
gujaf-279	194	48	years	year	NOUN
gujaf-279	194	49	(	(	PUNCT
gujaf-279	194	50	2008	2008	NUM
gujaf-279	194	51	2017	2017	NUM
gujaf-279	194	52	)	)	PUNCT
gujaf-279	194	53	.	.	PUNCT
gujaf-279	195	1	moreover	moreover	ADV
gujaf-279	195	2	,	,	PUNCT
gujaf-279	195	3	the	the	DET
gujaf-279	195	4	study	study	NOUN
gujaf-279	195	5	measured	measure	VERB
gujaf-279	195	6	ia	ia	PROPN
gujaf-279	195	7	using	use	VERB
gujaf-279	195	8	bid	bid	NOUN
gujaf-279	195	9	-	-	PUNCT
gujaf-279	195	10	ask	ask	NOUN
gujaf-279	195	11	spread	spread	NOUN
gujaf-279	195	12	developed	develop	VERB
gujaf-279	195	13	by	by	ADP
gujaf-279	195	14	chiang	chiang	PROPN
gujaf-279	195	15	and	and	CCONJ
gujaf-279	195	16	vinkatesh	vinkatesh	PROPN
gujaf-279	195	17	(	(	PUNCT
gujaf-279	195	18	1986	1986	NUM
gujaf-279	195	19	)	)	PUNCT
gujaf-279	195	20	,	,	PUNCT
gujaf-279	195	21	and	and	CCONJ
gujaf-279	195	22	then	then	ADV
gujaf-279	195	23	quantified	quantify	VERB
gujaf-279	195	24	coc	coc	NOUN
gujaf-279	195	25	in	in	ADP
gujaf-279	195	26	line	line	NOUN
gujaf-279	195	27	with	with	ADP
gujaf-279	195	28	kazemi	kazemi	PROPN
gujaf-279	195	29	and	and	CCONJ
gujaf-279	195	30	rahmani	rahmani	PROPN
gujaf-279	195	31	(	(	PUNCT
gujaf-279	195	32	2013	2013	NUM
gujaf-279	195	33	)	)	PUNCT
gujaf-279	195	34	model	model	NOUN
gujaf-279	195	35	.	.	PUNCT
gujaf-279	196	1	contrary	contrary	ADJ
gujaf-279	196	2	to	to	ADP
gujaf-279	196	3	ayagi	ayagi	PROPN
gujaf-279	196	4	and	and	CCONJ
gujaf-279	196	5	kurawa	kurawa	PROPN
gujaf-279	196	6	(	(	PUNCT
gujaf-279	196	7	2019	2019	NUM
gujaf-279	196	8	)	)	PUNCT
gujaf-279	196	9	stance	stance	NOUN
gujaf-279	196	10	,	,	PUNCT
gujaf-279	196	11	melinda	melinda	PROPN
gujaf-279	196	12	and	and	CCONJ
gujaf-279	196	13	barokah	barokah	PROPN
gujaf-279	196	14	(	(	PUNCT
gujaf-279	196	15	2019	2019	NUM
gujaf-279	196	16	)	)	PUNCT
gujaf-279	196	17	found	find	VERB
gujaf-279	196	18	a	a	DET
gujaf-279	196	19	negative	negative	ADJ
gujaf-279	196	20	and	and	CCONJ
gujaf-279	196	21	significant	significant	ADJ
gujaf-279	196	22	association	association	NOUN
gujaf-279	196	23	between	between	ADP
gujaf-279	196	24	ia	ia	PROPN
gujaf-279	196	25	and	and	CCONJ
gujaf-279	196	26	coe	coe	PROPN
gujaf-279	196	27	.	.	PUNCT
gujaf-279	197	1	the	the	DET
gujaf-279	197	2	study	study	NOUN
gujaf-279	197	3	covered	cover	VERB
gujaf-279	197	4	one	one	NUM
gujaf-279	197	5	hundred	hundred	NUM
gujaf-279	197	6	and	and	CCONJ
gujaf-279	197	7	twenty	twenty	NUM
gujaf-279	197	8	-	-	PUNCT
gujaf-279	197	9	three	three	NUM
gujaf-279	197	10	(	(	PUNCT
gujaf-279	197	11	123	123	NUM
gujaf-279	197	12	)	)	PUNCT
gujaf-279	197	13	manufacturing	manufacturing	NOUN
gujaf-279	197	14	firms	firm	NOUN
gujaf-279	197	15	listed	list	VERB
gujaf-279	197	16	on	on	ADP
gujaf-279	197	17	the	the	DET
gujaf-279	197	18	indonesian	indonesian	ADJ
gujaf-279	197	19	stock	stock	PROPN
gujaf-279	197	20	exchange	exchange	NOUN
gujaf-279	197	21	from	from	ADP
gujaf-279	197	22	2007	2007	NUM
gujaf-279	197	23	to	to	ADP
gujaf-279	197	24	2012	2012	NUM
gujaf-279	197	25	.	.	PUNCT
gujaf-279	198	1	bid	bid	NOUN
gujaf-279	198	2	-	-	PUNCT
gujaf-279	198	3	ask	ask	NOUN
gujaf-279	198	4	spread	spread	NOUN
gujaf-279	198	5	and	and	CCONJ
gujaf-279	198	6	capital	capital	NOUN
gujaf-279	198	7	asset	asset	NOUN
gujaf-279	198	8	pricing	pricing	NOUN
gujaf-279	198	9	model	model	NOUN
gujaf-279	198	10	(	(	PUNCT
gujaf-279	198	11	capm	capm	PROPN
gujaf-279	198	12	)	)	PUNCT
gujaf-279	198	13	were	be	AUX
gujaf-279	198	14	employed	employ	VERB
gujaf-279	198	15	to	to	PART
gujaf-279	198	16	measure	measure	VERB
gujaf-279	198	17	ia	ia	PROPN
gujaf-279	198	18	and	and	CCONJ
gujaf-279	198	19	coe	coe	PROPN
gujaf-279	198	20	respectively	respectively	ADV
gujaf-279	198	21	.	.	PUNCT
gujaf-279	199	1	the	the	DET
gujaf-279	199	2	bootstrapping	bootstrappe	VERB
gujaf-279	199	3	method	method	NOUN
gujaf-279	199	4	as	as	SCONJ
gujaf-279	199	5	used	use	VERB
gujaf-279	199	6	in	in	ADP
gujaf-279	199	7	ayagi	ayagi	NOUN
gujaf-279	199	8	and	and	CCONJ
gujaf-279	199	9	kurawa	kurawa	PROPN
gujaf-279	199	10	(	(	PUNCT
gujaf-279	199	11	2019	2019	NUM
gujaf-279	199	12	)	)	PUNCT
gujaf-279	199	13	was	be	AUX
gujaf-279	199	14	employed	employ	VERB
gujaf-279	199	15	in	in	ADP
gujaf-279	199	16	hypotheses	hypothesis	NOUN
gujaf-279	199	17	testing	testing	NOUN
gujaf-279	199	18	,	,	PUNCT
gujaf-279	199	19	since	since	SCONJ
gujaf-279	199	20	the	the	DET
gujaf-279	199	21	study	study	NOUN
gujaf-279	199	22	used	use	VERB
gujaf-279	199	23	ia	ia	PROPN
gujaf-279	199	24	as	as	ADP
gujaf-279	199	25	a	a	DET
gujaf-279	199	26	mediator	mediator	NOUN
gujaf-279	199	27	between	between	ADP
gujaf-279	199	28	earnings	earning	NOUN
gujaf-279	199	29	quality	quality	NOUN
gujaf-279	199	30	and	and	CCONJ
gujaf-279	199	31	coe	coe	PROPN
gujaf-279	199	32	.	.	PUNCT
gujaf-279	200	1	some	some	DET
gujaf-279	200	2	factors	factor	NOUN
gujaf-279	200	3	that	that	PRON
gujaf-279	200	4	might	might	AUX
gujaf-279	200	5	be	be	AUX
gujaf-279	200	6	responsible	responsible	ADJ
gujaf-279	200	7	for	for	ADP
gujaf-279	200	8	the	the	DET
gujaf-279	200	9	differences	difference	NOUN
gujaf-279	200	10	in	in	ADP
gujaf-279	200	11	results	result	NOUN
gujaf-279	200	12	obtained	obtain	VERB
gujaf-279	200	13	by	by	ADP
gujaf-279	200	14	ayagi	ayagi	NOUN
gujaf-279	200	15	and	and	CCONJ
gujaf-279	200	16	kurawa	kurawa	PROPN
gujaf-279	200	17	(	(	PUNCT
gujaf-279	200	18	2019	2019	NUM
gujaf-279	200	19	)	)	PUNCT
gujaf-279	200	20	and	and	CCONJ
gujaf-279	200	21	melinda	melinda	PROPN
gujaf-279	200	22	and	and	CCONJ
gujaf-279	200	23	barokah	barokah	PROPN
gujaf-279	200	24	(	(	PUNCT
gujaf-279	200	25	2019	2019	NUM
gujaf-279	200	26	)	)	PUNCT
gujaf-279	200	27	are	be	AUX
gujaf-279	200	28	studies	study	NOUN
gujaf-279	200	29	’	'	PUNCT
gujaf-279	200	30	domain	domain	NOUN
gujaf-279	200	31	,	,	PUNCT
gujaf-279	200	32	market	market	NOUN
gujaf-279	200	33	,	,	PUNCT
gujaf-279	200	34	industry	industry	NOUN
gujaf-279	200	35	,	,	PUNCT
gujaf-279	200	36	period	period	NOUN
gujaf-279	200	37	,	,	PUNCT
gujaf-279	200	38	and	and	CCONJ
gujaf-279	200	39	variable	variable	ADJ
gujaf-279	200	40	measurement	measurement	NOUN
gujaf-279	200	41	.	.	PUNCT
gujaf-279	201	1	ayagi	ayagi	PROPN
gujaf-279	201	2	and	and	CCONJ
gujaf-279	201	3	kurawa	kurawa	PROPN
gujaf-279	201	4	(	(	PUNCT
gujaf-279	201	5	2019	2019	NUM
gujaf-279	201	6	)	)	PUNCT
gujaf-279	201	7	focused	focus	VERB
gujaf-279	201	8	on	on	ADP
gujaf-279	201	9	deposit	deposit	NOUN
gujaf-279	201	10	money	money	NOUN
gujaf-279	201	11	banks	bank	NOUN
gujaf-279	201	12	listed	list	VERB
gujaf-279	201	13	on	on	ADP
gujaf-279	201	14	the	the	DET
gujaf-279	201	15	nigerian	nigerian	ADJ
gujaf-279	201	16	stock	stock	NOUN
gujaf-279	201	17	exchange	exchange	PROPN
gujaf-279	201	18	over	over	ADP
gujaf-279	201	19	10	10	NUM
gujaf-279	201	20	year	year	NOUN
gujaf-279	201	21	period	period	NOUN
gujaf-279	201	22	(	(	PUNCT
gujaf-279	201	23	2008	2008	NUM
gujaf-279	201	24	to	to	ADP
gujaf-279	201	25	2017	2017	NUM
gujaf-279	201	26	)	)	PUNCT
gujaf-279	201	27	.	.	PUNCT
gujaf-279	202	1	in	in	ADP
gujaf-279	202	2	addition	addition	NOUN
gujaf-279	202	3	,	,	PUNCT
gujaf-279	202	4	the	the	DET
gujaf-279	202	5	study	study	NOUN
gujaf-279	202	6	considered	consider	VERB
gujaf-279	202	7	weighted	weight	VERB
gujaf-279	202	8	average	average	ADJ
gujaf-279	202	9	cost	cost	NOUN
gujaf-279	202	10	of	of	ADP
gujaf-279	202	11	capital	capital	NOUN
gujaf-279	202	12	and	and	CCONJ
gujaf-279	202	13	thus	thus	ADV
gujaf-279	202	14	,	,	PUNCT
gujaf-279	202	15	followed	follow	VERB
gujaf-279	202	16	kazemi	kazemi	PROPN
gujaf-279	202	17	and	and	CCONJ
gujaf-279	202	18	rahmani	rahmani	PROPN
gujaf-279	202	19	(	(	PUNCT
gujaf-279	202	20	2013	2013	NUM
gujaf-279	202	21	)	)	PUNCT
gujaf-279	202	22	model	model	NOUN
gujaf-279	202	23	while	while	SCONJ
gujaf-279	202	24	computing	compute	VERB
gujaf-279	202	25	the	the	DET
gujaf-279	202	26	components	component	NOUN
gujaf-279	202	27	of	of	ADP
gujaf-279	202	28	coc	coc	PROPN
gujaf-279	202	29	.	.	PUNCT
gujaf-279	203	1	on	on	ADP
gujaf-279	203	2	the	the	DET
gujaf-279	203	3	other	other	ADJ
gujaf-279	203	4	hand	hand	NOUN
gujaf-279	203	5	,	,	PUNCT
gujaf-279	203	6	melinda	melinda	PROPN
gujaf-279	203	7	and	and	CCONJ
gujaf-279	203	8	barokah	barokah	PROPN
gujaf-279	203	9	(	(	PUNCT
gujaf-279	203	10	2019	2019	NUM
gujaf-279	203	11	)	)	PUNCT
gujaf-279	203	12	work	work	NOUN
gujaf-279	203	13	centered	center	VERB
gujaf-279	203	14	on	on	ADP
gujaf-279	203	15	manufacturing	manufacture	VERB
gujaf-279	203	16	firms	firm	NOUN
gujaf-279	203	17	listed	list	VERB
gujaf-279	203	18	on	on	ADP
gujaf-279	203	19	the	the	DET
gujaf-279	203	20	indonesia	indonesia	PROPN
gujaf-279	203	21	stock	stock	PROPN
gujaf-279	203	22	exchange	exchange	PROPN
gujaf-279	203	23	over	over	ADP
gujaf-279	203	24	6	6	NUM
gujaf-279	203	25	years	year	NOUN
gujaf-279	203	26	(	(	PUNCT
gujaf-279	203	27	2007	2007	NUM
gujaf-279	203	28	to	to	ADP
gujaf-279	203	29	2012	2012	NUM
gujaf-279	203	30	)	)	PUNCT
gujaf-279	203	31	.	.	PUNCT
gujaf-279	204	1	moreover	moreover	ADV
gujaf-279	204	2	,	,	PUNCT
gujaf-279	204	3	the	the	DET
gujaf-279	204	4	capm	capm	NOUN
gujaf-279	204	5	used	use	VERB
gujaf-279	204	6	while	while	SCONJ
gujaf-279	204	7	computing	compute	VERB
gujaf-279	204	8	coe	coe	PROPN
gujaf-279	204	9	differed	differ	VERB
gujaf-279	204	10	from	from	ADP
gujaf-279	204	11	the	the	DET
gujaf-279	204	12	omran	omran	NOUN
gujaf-279	204	13	and	and	CCONJ
gujaf-279	204	14	pointon	pointon	PROPN
gujaf-279	204	15	(	(	PUNCT
gujaf-279	204	16	2004	2004	NUM
gujaf-279	204	17	)	)	PUNCT
gujaf-279	204	18	model	model	NOUN
gujaf-279	204	19	employed	employ	VERB
gujaf-279	204	20	by	by	ADP
gujaf-279	204	21	ayagi	ayagi	NOUN
gujaf-279	204	22	and	and	CCONJ
gujaf-279	204	23	kurawa	kurawa	PROPN
gujaf-279	204	24	(	(	PUNCT
gujaf-279	204	25	2019	2019	NUM
gujaf-279	204	26	)	)	PUNCT
gujaf-279	204	27	.	.	PUNCT
gujaf-279	205	1	dewi	dewi	PROPN
gujaf-279	205	2	et	et	PROPN
gujaf-279	205	3	al	al	PROPN
gujaf-279	205	4	.	.	PROPN
gujaf-279	205	5	's	's	PART
gujaf-279	205	6	(	(	PUNCT
gujaf-279	205	7	2020	2020	NUM
gujaf-279	205	8	)	)	PUNCT
gujaf-279	205	9	results	result	NOUN
gujaf-279	205	10	disagreed	disagree	VERB
gujaf-279	205	11	with	with	ADP
gujaf-279	205	12	melinda	melinda	PROPN
gujaf-279	205	13	and	and	CCONJ
gujaf-279	205	14	barokah	barokah	PROPN
gujaf-279	205	15	's	's	PART
gujaf-279	205	16	(	(	PUNCT
gujaf-279	205	17	2019	2019	NUM
gujaf-279	205	18	)	)	PUNCT
gujaf-279	205	19	and	and	CCONJ
gujaf-279	205	20	reaffirmed	reaffirm	VERB
gujaf-279	205	21	the	the	DET
gujaf-279	205	22	findings	finding	NOUN
gujaf-279	205	23	of	of	ADP
gujaf-279	205	24	ayagi	ayagi	NOUN
gujaf-279	205	25	and	and	CCONJ
gujaf-279	205	26	kurawa	kurawa	PROPN
gujaf-279	205	27	(	(	PUNCT
gujaf-279	205	28	2019	2019	NUM
gujaf-279	205	29	)	)	PUNCT
gujaf-279	205	30	.	.	PUNCT
gujaf-279	206	1	it	it	PRON
gujaf-279	206	2	should	should	AUX
gujaf-279	206	3	be	be	AUX
gujaf-279	206	4	noted	note	VERB
gujaf-279	206	5	that	that	SCONJ
gujaf-279	206	6	although	although	SCONJ
gujaf-279	206	7	melinda	melinda	PROPN
gujaf-279	206	8	and	and	CCONJ
gujaf-279	206	9	barokah	barokah	PROPN
gujaf-279	206	10	(	(	PUNCT
gujaf-279	206	11	2019	2019	NUM
gujaf-279	206	12	)	)	PUNCT
gujaf-279	206	13	and	and	CCONJ
gujaf-279	206	14	dewi	dewi	PROPN
gujaf-279	206	15	et	et	PROPN
gujaf-279	206	16	al	al	PROPN
gujaf-279	206	17	.	.	PROPN
gujaf-279	206	18	(	(	PUNCT
gujaf-279	206	19	2020	2020	NUM
gujaf-279	206	20	)	)	PUNCT
gujaf-279	206	21	works	work	NOUN
gujaf-279	206	22	were	be	AUX
gujaf-279	206	23	carried	carry	VERB
gujaf-279	206	24	out	out	ADP
gujaf-279	206	25	in	in	ADP
gujaf-279	206	26	similar	similar	ADJ
gujaf-279	206	27	manufacturing	manufacturing	NOUN
gujaf-279	206	28	firms	firm	NOUN
gujaf-279	206	29	listed	list	VERB
gujaf-279	206	30	on	on	ADP
gujaf-279	206	31	the	the	DET
gujaf-279	206	32	indonesian	indonesian	ADJ
gujaf-279	206	33	stock	stock	PROPN
gujaf-279	206	34	exchange	exchange	PROPN
gujaf-279	206	35	,	,	PUNCT
gujaf-279	206	36	factors	factor	NOUN
gujaf-279	206	37	like	like	ADP
gujaf-279	206	38	study	study	NOUN
gujaf-279	206	39	periods	period	NOUN
gujaf-279	206	40	,	,	PUNCT
gujaf-279	206	41	samples	sample	NOUN
gujaf-279	206	42	,	,	PUNCT
gujaf-279	206	43	variable	variable	ADJ
gujaf-279	206	44	measurements	measurement	NOUN
gujaf-279	206	45	and	and	CCONJ
gujaf-279	206	46	other	other	ADJ
gujaf-279	206	47	methodological	methodological	ADJ
gujaf-279	206	48	differences	difference	NOUN
gujaf-279	206	49	might	might	AUX
gujaf-279	206	50	be	be	AUX
gujaf-279	206	51	responsible	responsible	ADJ
gujaf-279	206	52	for	for	ADP
gujaf-279	206	53	the	the	DET
gujaf-279	206	54	varied	varied	ADJ
gujaf-279	206	55	results	result	NOUN
gujaf-279	206	56	.	.	PUNCT
gujaf-279	207	1	for	for	ADP
gujaf-279	207	2	instance	instance	NOUN
gujaf-279	207	3	,	,	PUNCT
gujaf-279	207	4	while	while	SCONJ
gujaf-279	207	5	melinda	melinda	PROPN
gujaf-279	207	6	and	and	CCONJ
gujaf-279	207	7	barokah	barokah	PROPN
gujaf-279	207	8	(	(	PUNCT
gujaf-279	207	9	2019	2019	NUM
gujaf-279	207	10	)	)	PUNCT
gujaf-279	207	11	covered	cover	VERB
gujaf-279	207	12	6	6	NUM
gujaf-279	207	13	years	year	NOUN
gujaf-279	207	14	(	(	PUNCT
gujaf-279	207	15	2007	2007	NUM
gujaf-279	207	16	to	to	ADP
gujaf-279	207	17	2012	2012	NUM
gujaf-279	207	18	)	)	PUNCT
gujaf-279	207	19	,	,	PUNCT
gujaf-279	207	20	dewi	dewi	PROPN
gujaf-279	207	21	et	et	PROPN
gujaf-279	207	22	al	al	PROPN
gujaf-279	207	23	.	.	PROPN
gujaf-279	207	24	(	(	PUNCT
gujaf-279	207	25	2020	2020	NUM
gujaf-279	207	26	)	)	PUNCT
gujaf-279	207	27	covered	cover	VERB
gujaf-279	207	28	only	only	ADV
gujaf-279	207	29	three	three	NUM
gujaf-279	207	30	years	year	NOUN
gujaf-279	207	31	(	(	PUNCT
gujaf-279	207	32	2016	2016	NUM
gujaf-279	207	33	-	-	SYM
gujaf-279	207	34	2018	2018	NUM
gujaf-279	207	35	)	)	PUNCT
gujaf-279	207	36	that	that	PRON
gujaf-279	207	37	did	do	AUX
gujaf-279	207	38	not	not	PART
gujaf-279	207	39	overlap	overlap	VERB
gujaf-279	207	40	at	at	ADV
gujaf-279	207	41	all	all	ADV
gujaf-279	207	42	.	.	PUNCT
gujaf-279	208	1	also	also	ADV
gujaf-279	208	2	,	,	PUNCT
gujaf-279	208	3	the	the	DET
gujaf-279	208	4	number	number	NOUN
gujaf-279	208	5	of	of	ADP
gujaf-279	208	6	gusau	gusau	ADJ
gujaf-279	208	7	journal	journal	NOUN
gujaf-279	208	8	of	of	ADP
gujaf-279	208	9	accounting	accounting	NOUN
gujaf-279	208	10	and	and	CCONJ
gujaf-279	208	11	finance	finance	NOUN
gujaf-279	208	12	,	,	PUNCT
gujaf-279	208	13	vol	vol	NOUN
gujaf-279	208	14	.	.	PROPN
gujaf-279	208	15	5	5	NUM
gujaf-279	208	16	,	,	PUNCT
gujaf-279	208	17	issue	issue	NOUN
gujaf-279	208	18	1	1	NUM
gujaf-279	208	19	,	,	PUNCT
gujaf-279	208	20	april	april	PROPN
gujaf-279	208	21	,	,	PUNCT
gujaf-279	208	22	2024	2024	NUM
gujaf-279	208	23	116	116	NUM
gujaf-279	208	24	sampled	sample	VERB
gujaf-279	208	25	firms	firm	NOUN
gujaf-279	208	26	(	(	PUNCT
gujaf-279	208	27	that	that	PRON
gujaf-279	208	28	is	be	AUX
gujaf-279	208	29	,	,	PUNCT
gujaf-279	208	30	123	123	NUM
gujaf-279	208	31	)	)	PUNCT
gujaf-279	208	32	covered	cover	VERB
gujaf-279	208	33	by	by	ADP
gujaf-279	208	34	melinda	melinda	PROPN
gujaf-279	208	35	and	and	CCONJ
gujaf-279	208	36	barokah	barokah	PROPN
gujaf-279	208	37	(	(	PUNCT
gujaf-279	208	38	2019	2019	NUM
gujaf-279	208	39	)	)	PUNCT
gujaf-279	208	40	is	be	AUX
gujaf-279	208	41	more	more	ADV
gujaf-279	208	42	significant	significant	ADJ
gujaf-279	208	43	than	than	ADP
gujaf-279	208	44	that	that	PRON
gujaf-279	208	45	of	of	ADP
gujaf-279	208	46	dewi	dewi	PROPN
gujaf-279	208	47	et	et	PROPN
gujaf-279	208	48	al	al	PROPN
gujaf-279	208	49	.	.	PROPN
gujaf-279	208	50	(	(	PUNCT
gujaf-279	208	51	2020	2020	NUM
gujaf-279	208	52	)	)	PUNCT
gujaf-279	208	53	,	,	PUNCT
gujaf-279	208	54	which	which	PRON
gujaf-279	208	55	stood	stand	VERB
gujaf-279	208	56	at	at	ADP
gujaf-279	208	57	76	76	NUM
gujaf-279	208	58	.	.	PUNCT
gujaf-279	209	1	varied	varied	ADJ
gujaf-279	209	2	results	result	NOUN
gujaf-279	209	3	were	be	AUX
gujaf-279	209	4	obtained	obtain	VERB
gujaf-279	209	5	by	by	ADP
gujaf-279	209	6	muslim	muslim	PROPN
gujaf-279	209	7	and	and	CCONJ
gujaf-279	209	8	setiawan	setiawan	PROPN
gujaf-279	209	9	(	(	PUNCT
gujaf-279	209	10	2021	2021	NUM
gujaf-279	209	11	)	)	PUNCT
gujaf-279	209	12	,	,	PUNCT
gujaf-279	209	13	thus	thus	ADV
gujaf-279	209	14	corroborating	corroborate	VERB
gujaf-279	209	15	dewi	dewi	PROPN
gujaf-279	209	16	et	et	PROPN
gujaf-279	209	17	al	al	PROPN
gujaf-279	209	18	.	.	PROPN
gujaf-279	210	1	(	(	PUNCT
gujaf-279	210	2	2020	2020	NUM
gujaf-279	210	3	)	)	PUNCT
gujaf-279	210	4	on	on	ADP
gujaf-279	210	5	one	one	NUM
gujaf-279	210	6	hand	hand	NOUN
gujaf-279	210	7	and	and	CCONJ
gujaf-279	210	8	disputing	dispute	VERB
gujaf-279	210	9	it	it	PRON
gujaf-279	210	10	on	on	ADP
gujaf-279	210	11	the	the	DET
gujaf-279	210	12	other	other	ADJ
gujaf-279	210	13	.	.	PUNCT
gujaf-279	211	1	muslim	muslim	PROPN
gujaf-279	211	2	and	and	CCONJ
gujaf-279	211	3	setiawan	setiawan	PROPN
gujaf-279	211	4	(	(	PUNCT
gujaf-279	211	5	2021	2021	NUM
gujaf-279	211	6	)	)	PUNCT
gujaf-279	211	7	research	research	NOUN
gujaf-279	211	8	work	work	NOUN
gujaf-279	211	9	was	be	AUX
gujaf-279	211	10	conducted	conduct	VERB
gujaf-279	211	11	in	in	ADP
gujaf-279	211	12	the	the	DET
gujaf-279	211	13	same	same	ADJ
gujaf-279	211	14	domain	domain	NOUN
gujaf-279	211	15	as	as	ADP
gujaf-279	211	16	dewi	dewi	PROPN
gujaf-279	211	17	et	et	PROPN
gujaf-279	211	18	al	al	PROPN
gujaf-279	211	19	.	.	PROPN
gujaf-279	212	1	(	(	PUNCT
gujaf-279	212	2	2020	2020	NUM
gujaf-279	212	3	)	)	PUNCT
gujaf-279	213	1	and	and	CCONJ
gujaf-279	213	2	covered	cover	VERB
gujaf-279	213	3	listed	list	VERB
gujaf-279	213	4	firms	firm	NOUN
gujaf-279	213	5	drawn	draw	VERB
gujaf-279	213	6	from	from	ADP
gujaf-279	213	7	more	more	ADJ
gujaf-279	213	8	than	than	ADP
gujaf-279	213	9	eight	eight	NUM
gujaf-279	213	10	industries	industry	NOUN
gujaf-279	213	11	(	(	PUNCT
gujaf-279	213	12	including	include	VERB
gujaf-279	213	13	manufacturing	manufacturing	NOUN
gujaf-279	213	14	)	)	PUNCT
gujaf-279	213	15	for	for	ADP
gujaf-279	213	16	the	the	DET
gujaf-279	213	17	period	period	NOUN
gujaf-279	213	18	2016	2016	NUM
gujaf-279	213	19	to	to	ADP
gujaf-279	213	20	2019	2019	NUM
gujaf-279	213	21	.	.	PUNCT
gujaf-279	214	1	however	however	ADV
gujaf-279	214	2	,	,	PUNCT
gujaf-279	214	3	the	the	DET
gujaf-279	214	4	study	study	NOUN
gujaf-279	214	5	employed	employ	VERB
gujaf-279	214	6	the	the	DET
gujaf-279	214	7	capital	capital	NOUN
gujaf-279	214	8	asset	asset	NOUN
gujaf-279	214	9	pricing	pricing	NOUN
gujaf-279	214	10	model	model	NOUN
gujaf-279	214	11	(	(	PUNCT
gujaf-279	214	12	capm	capm	PROPN
gujaf-279	214	13	)	)	PUNCT
gujaf-279	214	14	for	for	ADP
gujaf-279	214	15	measuring	measure	VERB
gujaf-279	214	16	coe	coe	PROPN
gujaf-279	214	17	and	and	CCONJ
gujaf-279	214	18	then	then	ADV
gujaf-279	214	19	used	use	VERB
gujaf-279	214	20	two	two	NUM
gujaf-279	214	21	different	different	ADJ
gujaf-279	214	22	measures	measure	NOUN
gujaf-279	214	23	of	of	ADP
gujaf-279	214	24	ia	ia	PROPN
gujaf-279	214	25	i.e.	i.e.	X
gujaf-279	214	26	trading	trading	NOUN
gujaf-279	214	27	volume	volume	NOUN
gujaf-279	214	28	and	and	CCONJ
gujaf-279	214	29	price	price	NOUN
gujaf-279	214	30	non	non	NOUN
gujaf-279	214	31	-	-	NOUN
gujaf-279	214	32	synchronisation	synchronisation	NOUN
gujaf-279	214	33	.	.	PUNCT
gujaf-279	215	1	the	the	DET
gujaf-279	215	2	result	result	NOUN
gujaf-279	215	3	found	find	VERB
gujaf-279	215	4	regarding	regard	VERB
gujaf-279	215	5	the	the	DET
gujaf-279	215	6	trading	trading	NOUN
gujaf-279	215	7	volume	volume	NOUN
gujaf-279	215	8	and	and	CCONJ
gujaf-279	215	9	coe	coe	PROPN
gujaf-279	215	10	suggested	suggest	VERB
gujaf-279	215	11	that	that	SCONJ
gujaf-279	215	12	ia	ia	PROPN
gujaf-279	215	13	positively	positively	ADV
gujaf-279	215	14	and	and	CCONJ
gujaf-279	215	15	significantly	significantly	ADV
gujaf-279	215	16	affects	affect	VERB
gujaf-279	215	17	coe	coe	PROPN
gujaf-279	215	18	and	and	CCONJ
gujaf-279	215	19	for	for	ADP
gujaf-279	215	20	price	price	NOUN
gujaf-279	215	21	non	non	ADJ
gujaf-279	215	22	-	-	NOUN
gujaf-279	215	23	synchronization	synchronization	NOUN
gujaf-279	215	24	and	and	CCONJ
gujaf-279	215	25	coe	coe	PROPN
gujaf-279	215	26	,	,	PUNCT
gujaf-279	215	27	the	the	DET
gujaf-279	215	28	result	result	NOUN
gujaf-279	215	29	strengthened	strengthen	VERB
gujaf-279	215	30	the	the	DET
gujaf-279	215	31	stance	stance	NOUN
gujaf-279	215	32	of	of	ADP
gujaf-279	215	33	melinda	melinda	PROPN
gujaf-279	215	34	and	and	CCONJ
gujaf-279	215	35	barokah	barokah	PROPN
gujaf-279	215	36	(	(	PUNCT
gujaf-279	215	37	2019	2019	NUM
gujaf-279	215	38	)	)	PUNCT
gujaf-279	215	39	by	by	ADP
gujaf-279	215	40	suggesting	suggest	VERB
gujaf-279	215	41	that	that	SCONJ
gujaf-279	215	42	ia	ia	PROPN
gujaf-279	215	43	exerts	exert	VERB
gujaf-279	215	44	a	a	DET
gujaf-279	215	45	negative	negative	ADJ
gujaf-279	215	46	and	and	CCONJ
gujaf-279	215	47	significant	significant	ADJ
gujaf-279	215	48	influence	influence	NOUN
gujaf-279	215	49	on	on	ADP
gujaf-279	215	50	coe	coe	PROPN
gujaf-279	215	51	.	.	PUNCT
gujaf-279	216	1	in	in	ADP
gujaf-279	216	2	a	a	DET
gujaf-279	216	3	related	related	ADJ
gujaf-279	216	4	study	study	NOUN
gujaf-279	216	5	,	,	PUNCT
gujaf-279	216	6	diantimala	diantimala	NOUN
gujaf-279	216	7	et	et	PROPN
gujaf-279	216	8	al	al	PROPN
gujaf-279	216	9	.	.	PROPN
gujaf-279	216	10	(	(	PUNCT
gujaf-279	216	11	2022	2022	NUM
gujaf-279	216	12	)	)	PUNCT
gujaf-279	216	13	used	use	VERB
gujaf-279	216	14	ia	ia	PROPN
gujaf-279	216	15	and	and	CCONJ
gujaf-279	216	16	coe	coe	PROPN
gujaf-279	216	17	as	as	ADP
gujaf-279	216	18	the	the	DET
gujaf-279	216	19	intervening	intervene	VERB
gujaf-279	216	20	variables	variable	NOUN
gujaf-279	216	21	while	while	SCONJ
gujaf-279	216	22	assessing	assess	VERB
gujaf-279	216	23	the	the	DET
gujaf-279	216	24	effect	effect	NOUN
gujaf-279	216	25	of	of	ADP
gujaf-279	216	26	voluntary	voluntary	ADJ
gujaf-279	216	27	disclosure	disclosure	NOUN
gujaf-279	216	28	on	on	ADP
gujaf-279	216	29	the	the	DET
gujaf-279	216	30	value	value	NOUN
gujaf-279	216	31	of	of	ADP
gujaf-279	216	32	nonfinancial	nonfinancial	ADJ
gujaf-279	216	33	firms	firm	NOUN
gujaf-279	216	34	listed	list	VERB
gujaf-279	216	35	on	on	ADP
gujaf-279	216	36	the	the	DET
gujaf-279	216	37	indonesian	indonesian	ADJ
gujaf-279	216	38	stock	stock	PROPN
gujaf-279	216	39	exchange	exchange	NOUN
gujaf-279	216	40	from	from	ADP
gujaf-279	216	41	2012	2012	NUM
gujaf-279	216	42	to	to	ADP
gujaf-279	216	43	2019	2019	NUM
gujaf-279	216	44	.	.	PUNCT
gujaf-279	217	1	however	however	ADV
gujaf-279	217	2	,	,	PUNCT
gujaf-279	217	3	the	the	DET
gujaf-279	217	4	recursive	recursive	ADJ
gujaf-279	217	5	path	path	NOUN
gujaf-279	217	6	model	model	NOUN
gujaf-279	217	7	used	use	VERB
gujaf-279	217	8	did	do	AUX
gujaf-279	217	9	not	not	PART
gujaf-279	217	10	allow	allow	VERB
gujaf-279	217	11	for	for	SCONJ
gujaf-279	217	12	the	the	DET
gujaf-279	217	13	effect	effect	NOUN
gujaf-279	217	14	of	of	ADP
gujaf-279	217	15	ia	ia	PROPN
gujaf-279	217	16	on	on	ADP
gujaf-279	217	17	coc	coc	ADJ
gujaf-279	217	18	to	to	PART
gujaf-279	217	19	be	be	AUX
gujaf-279	217	20	statistically	statistically	ADV
gujaf-279	217	21	tested	test	VERB
gujaf-279	217	22	and	and	CCONJ
gujaf-279	217	23	revealed	reveal	VERB
gujaf-279	217	24	.	.	PUNCT
gujaf-279	218	1	hence	hence	ADV
gujaf-279	218	2	,	,	PUNCT
gujaf-279	218	3	the	the	DET
gujaf-279	218	4	study	study	NOUN
gujaf-279	218	5	is	be	AUX
gujaf-279	218	6	silent	silent	ADJ
gujaf-279	218	7	about	about	ADP
gujaf-279	218	8	the	the	DET
gujaf-279	218	9	possible	possible	ADJ
gujaf-279	218	10	link	link	NOUN
gujaf-279	218	11	between	between	ADP
gujaf-279	218	12	the	the	DET
gujaf-279	218	13	variables	variable	NOUN
gujaf-279	218	14	.	.	PUNCT
gujaf-279	219	1	to	to	PART
gujaf-279	219	2	examine	examine	VERB
gujaf-279	219	3	the	the	DET
gujaf-279	219	4	relationship	relationship	NOUN
gujaf-279	219	5	between	between	ADP
gujaf-279	219	6	ia	ia	PROPN
gujaf-279	219	7	and	and	CCONJ
gujaf-279	219	8	coc	coc	NOUN
gujaf-279	219	9	in	in	ADP
gujaf-279	219	10	companies	company	NOUN
gujaf-279	219	11	listed	list	VERB
gujaf-279	219	12	on	on	ADP
gujaf-279	219	13	the	the	DET
gujaf-279	219	14	iraqi	iraqi	ADJ
gujaf-279	219	15	stock	stock	NOUN
gujaf-279	219	16	exchange	exchange	PROPN
gujaf-279	219	17	,	,	PUNCT
gujaf-279	219	18	khaleefah	khaleefah	PROPN
gujaf-279	219	19	and	and	CCONJ
gujaf-279	219	20	al	al	PROPN
gujaf-279	219	21	-	-	PUNCT
gujaf-279	219	22	hussainy	hussainy	ADJ
gujaf-279	219	23	(	(	PUNCT
gujaf-279	219	24	2023	2023	NUM
gujaf-279	219	25	)	)	PUNCT
gujaf-279	219	26	used	use	VERB
gujaf-279	219	27	trading	trading	NOUN
gujaf-279	219	28	volume	volume	NOUN
gujaf-279	219	29	to	to	PART
gujaf-279	219	30	quantify	quantify	VERB
gujaf-279	219	31	the	the	DET
gujaf-279	219	32	level	level	NOUN
gujaf-279	219	33	of	of	ADP
gujaf-279	219	34	ia	ia	PROPN
gujaf-279	219	35	and	and	CCONJ
gujaf-279	219	36	the	the	DET
gujaf-279	219	37	autoregressive	autoregressive	ADJ
gujaf-279	219	38	model	model	NOUN
gujaf-279	219	39	to	to	PART
gujaf-279	219	40	analyze	analyze	VERB
gujaf-279	219	41	data	datum	NOUN
gujaf-279	219	42	generated	generate	VERB
gujaf-279	219	43	.	.	PUNCT
gujaf-279	220	1	the	the	DET
gujaf-279	220	2	results	result	NOUN
gujaf-279	220	3	confirmed	confirm	VERB
gujaf-279	220	4	that	that	SCONJ
gujaf-279	220	5	ia	ia	PROPN
gujaf-279	220	6	exerts	exert	VERB
gujaf-279	220	7	a	a	DET
gujaf-279	220	8	negative	negative	ADJ
gujaf-279	220	9	influence	influence	NOUN
gujaf-279	220	10	on	on	ADP
gujaf-279	220	11	wacc	wacc	PROPN
gujaf-279	220	12	.	.	PUNCT
gujaf-279	221	1	the	the	DET
gujaf-279	221	2	paper	paper	NOUN
gujaf-279	221	3	used	use	VERB
gujaf-279	221	4	the	the	DET
gujaf-279	221	5	first	first	ADJ
gujaf-279	221	6	proposition	proposition	NOUN
gujaf-279	221	7	of	of	ADP
gujaf-279	221	8	pecking	pecking	NOUN
gujaf-279	221	9	order	order	NOUN
gujaf-279	221	10	theory	theory	NOUN
gujaf-279	221	11	to	to	PART
gujaf-279	221	12	explain	explain	VERB
gujaf-279	221	13	the	the	DET
gujaf-279	221	14	relationship	relationship	NOUN
gujaf-279	221	15	between	between	ADP
gujaf-279	221	16	ia	ia	PROPN
gujaf-279	221	17	and	and	CCONJ
gujaf-279	221	18	coc	coc	PROPN
gujaf-279	221	19	.	.	PUNCT
gujaf-279	222	1	the	the	DET
gujaf-279	222	2	same	same	ADJ
gujaf-279	222	3	was	be	AUX
gujaf-279	222	4	used	use	VERB
gujaf-279	222	5	in	in	ADP
gujaf-279	222	6	ayagi	ayagi	NOUN
gujaf-279	222	7	and	and	CCONJ
gujaf-279	222	8	kurawa	kurawa	PROPN
gujaf-279	222	9	(	(	PUNCT
gujaf-279	222	10	2019	2019	NUM
gujaf-279	222	11	)	)	PUNCT
gujaf-279	222	12	and	and	CCONJ
gujaf-279	222	13	muslim	muslim	PROPN
gujaf-279	222	14	and	and	CCONJ
gujaf-279	222	15	setiawan	setiawan	X
gujaf-279	222	16	(	(	PUNCT
gujaf-279	222	17	2021	2021	NUM
gujaf-279	222	18	)	)	PUNCT
gujaf-279	222	19	.	.	PUNCT
gujaf-279	223	1	in	in	ADP
gujaf-279	223	2	the	the	DET
gujaf-279	223	3	proposition	proposition	NOUN
gujaf-279	223	4	,	,	PUNCT
gujaf-279	223	5	pecking	pecking	NOUN
gujaf-279	223	6	order	order	NOUN
gujaf-279	223	7	theory	theory	NOUN
gujaf-279	223	8	premised	premise	VERB
gujaf-279	223	9	that	that	SCONJ
gujaf-279	223	10	coc	coc	ADJ
gujaf-279	223	11	increases	increase	NOUN
gujaf-279	223	12	with	with	ADP
gujaf-279	223	13	the	the	DET
gujaf-279	223	14	rise	rise	NOUN
gujaf-279	223	15	in	in	ADP
gujaf-279	223	16	the	the	DET
gujaf-279	223	17	level	level	NOUN
gujaf-279	223	18	of	of	ADP
gujaf-279	223	19	ia	ia	PROPN
gujaf-279	223	20	.	.	PUNCT
gujaf-279	224	1	because	because	SCONJ
gujaf-279	224	2	;	;	PUNCT
gujaf-279	224	3	the	the	DET
gujaf-279	224	4	adverse	adverse	ADJ
gujaf-279	224	5	selection	selection	NOUN
gujaf-279	224	6	and	and	CCONJ
gujaf-279	224	7	moral	moral	ADJ
gujaf-279	224	8	hazard	hazard	NOUN
gujaf-279	224	9	risks	risk	NOUN
gujaf-279	224	10	associated	associate	VERB
gujaf-279	224	11	with	with	ADP
gujaf-279	224	12	ia	ia	PROPN
gujaf-279	224	13	have	have	VERB
gujaf-279	224	14	direct	direct	ADJ
gujaf-279	224	15	consequences	consequence	NOUN
gujaf-279	224	16	on	on	ADP
gujaf-279	224	17	firms	firm	NOUN
gujaf-279	224	18	'	'	PART
gujaf-279	224	19	coc	coc	PROPN
gujaf-279	224	20	.	.	PUNCT
gujaf-279	225	1	in	in	ADP
gujaf-279	225	2	other	other	ADJ
gujaf-279	225	3	words	word	NOUN
gujaf-279	225	4	,	,	PUNCT
gujaf-279	225	5	capital	capital	NOUN
gujaf-279	225	6	providers	provider	NOUN
gujaf-279	225	7	who	who	PRON
gujaf-279	225	8	have	have	VERB
gujaf-279	225	9	imperfect	imperfect	ADJ
gujaf-279	225	10	information	information	NOUN
gujaf-279	225	11	and	and	CCONJ
gujaf-279	225	12	hence	hence	ADV
gujaf-279	225	13	unable	unable	ADJ
gujaf-279	225	14	to	to	PART
gujaf-279	225	15	forecast	forecast	VERB
gujaf-279	225	16	the	the	DET
gujaf-279	225	17	real	real	ADJ
gujaf-279	225	18	risk	risk	NOUN
gujaf-279	225	19	of	of	ADP
gujaf-279	225	20	investing	invest	VERB
gujaf-279	225	21	in	in	ADP
gujaf-279	225	22	the	the	DET
gujaf-279	225	23	company	company	NOUN
gujaf-279	225	24	will	will	AUX
gujaf-279	225	25	rationally	rationally	ADV
gujaf-279	225	26	compensate	compensate	VERB
gujaf-279	225	27	themselves	themselves	PRON
gujaf-279	225	28	for	for	ADP
gujaf-279	225	29	the	the	DET
gujaf-279	225	30	risks	risk	NOUN
gujaf-279	225	31	by	by	ADP
gujaf-279	225	32	demanding	demand	VERB
gujaf-279	225	33	higher	high	ADJ
gujaf-279	225	34	coc	coc	NOUN
gujaf-279	225	35	through	through	ADP
gujaf-279	225	36	charging	charge	VERB
gujaf-279	225	37	higher	high	ADJ
gujaf-279	225	38	risk	risk	NOUN
gujaf-279	225	39	premium	premium	NOUN
gujaf-279	225	40	on	on	ADP
gujaf-279	225	41	stock	stock	NOUN
gujaf-279	225	42	or	or	CCONJ
gujaf-279	225	43	debt	debt	NOUN
gujaf-279	225	44	issued	issue	VERB
gujaf-279	225	45	by	by	ADP
gujaf-279	225	46	the	the	DET
gujaf-279	225	47	company	company	NOUN
gujaf-279	225	48	.	.	PUNCT
gujaf-279	226	1	according	accord	VERB
gujaf-279	226	2	to	to	ADP
gujaf-279	226	3	the	the	DET
gujaf-279	226	4	theory	theory	NOUN
gujaf-279	226	5	,	,	PUNCT
gujaf-279	226	6	this	this	PRON
gujaf-279	226	7	will	will	AUX
gujaf-279	226	8	then	then	ADV
gujaf-279	226	9	influence	influence	VERB
gujaf-279	226	10	the	the	DET
gujaf-279	226	11	choice	choice	NOUN
gujaf-279	226	12	between	between	ADP
gujaf-279	226	13	internal	internal	ADJ
gujaf-279	226	14	and	and	CCONJ
gujaf-279	226	15	external	external	ADJ
gujaf-279	226	16	financing	financing	NOUN
gujaf-279	226	17	and	and	CCONJ
gujaf-279	226	18	between	between	ADP
gujaf-279	226	19	the	the	DET
gujaf-279	226	20	issue	issue	NOUN
gujaf-279	226	21	of	of	ADP
gujaf-279	226	22	debt	debt	NOUN
gujaf-279	226	23	or	or	CCONJ
gujaf-279	226	24	equity	equity	NOUN
gujaf-279	226	25	.	.	PUNCT
gujaf-279	227	1	gusau	gusau	PROPN
gujaf-279	227	2	journal	journal	PROPN
gujaf-279	227	3	of	of	ADP
gujaf-279	227	4	accounting	accounting	NOUN
gujaf-279	227	5	and	and	CCONJ
gujaf-279	227	6	finance	finance	NOUN
gujaf-279	227	7	,	,	PUNCT
gujaf-279	227	8	vol	vol	NOUN
gujaf-279	227	9	.	.	PROPN
gujaf-279	227	10	5	5	NUM
gujaf-279	227	11	,	,	PUNCT
gujaf-279	227	12	issue	issue	NOUN
gujaf-279	227	13	1	1	NUM
gujaf-279	227	14	,	,	PUNCT
gujaf-279	227	15	april	april	PROPN
gujaf-279	227	16	,	,	PUNCT
gujaf-279	227	17	2024	2024	NUM
gujaf-279	227	18	117	117	NUM
gujaf-279	227	19	previous	previous	ADJ
gujaf-279	227	20	research	research	NOUN
gujaf-279	227	21	works	work	NOUN
gujaf-279	227	22	have	have	AUX
gujaf-279	227	23	also	also	ADV
gujaf-279	227	24	argued	argue	VERB
gujaf-279	227	25	that	that	SCONJ
gujaf-279	227	26	coc	coc	PROPN
gujaf-279	227	27	is	be	AUX
gujaf-279	227	28	associated	associate	VERB
gujaf-279	227	29	with	with	ADP
gujaf-279	227	30	asymmetric	asymmetric	ADJ
gujaf-279	227	31	information	information	NOUN
gujaf-279	227	32	between	between	ADP
gujaf-279	227	33	borrowers	borrower	NOUN
gujaf-279	227	34	and	and	CCONJ
gujaf-279	227	35	lenders	lender	NOUN
gujaf-279	227	36	in	in	ADP
gujaf-279	227	37	the	the	DET
gujaf-279	227	38	capital	capital	NOUN
gujaf-279	227	39	market	market	NOUN
gujaf-279	227	40	.	.	PUNCT
gujaf-279	228	1	for	for	ADP
gujaf-279	228	2	instance	instance	NOUN
gujaf-279	228	3	,	,	PUNCT
gujaf-279	228	4	easley	easley	PROPN
gujaf-279	228	5	and	and	CCONJ
gujaf-279	228	6	o'hara	o'hara	PROPN
gujaf-279	228	7	(	(	PUNCT
gujaf-279	228	8	2004	2004	NUM
gujaf-279	228	9	)	)	PUNCT
gujaf-279	228	10	and	and	CCONJ
gujaf-279	228	11	xie	xie	PROPN
gujaf-279	228	12	(	(	PUNCT
gujaf-279	228	13	2013	2013	NUM
gujaf-279	228	14	)	)	PUNCT
gujaf-279	228	15	have	have	AUX
gujaf-279	228	16	pointed	point	VERB
gujaf-279	228	17	out	out	ADP
gujaf-279	228	18	that	that	SCONJ
gujaf-279	228	19	shareholders	shareholder	NOUN
gujaf-279	228	20	who	who	PRON
gujaf-279	228	21	are	be	AUX
gujaf-279	228	22	always	always	ADV
gujaf-279	228	23	less	less	ADV
gujaf-279	228	24	informed	informed	ADJ
gujaf-279	228	25	about	about	ADP
gujaf-279	228	26	the	the	DET
gujaf-279	228	27	company	company	NOUN
gujaf-279	228	28	's	's	PART
gujaf-279	228	29	future	future	ADJ
gujaf-279	228	30	prospects	prospect	NOUN
gujaf-279	228	31	respond	respond	VERB
gujaf-279	228	32	by	by	ADP
gujaf-279	228	33	demanding	demand	VERB
gujaf-279	228	34	higher	high	ADJ
gujaf-279	228	35	returns	return	NOUN
gujaf-279	228	36	on	on	ADP
gujaf-279	228	37	their	their	PRON
gujaf-279	228	38	shareholding	shareholding	NOUN
gujaf-279	228	39	in	in	ADP
gujaf-279	228	40	a	a	DET
gujaf-279	228	41	company	company	NOUN
gujaf-279	228	42	.	.	PUNCT
gujaf-279	229	1	according	accord	VERB
gujaf-279	229	2	to	to	ADP
gujaf-279	229	3	xie	xie	PROPN
gujaf-279	229	4	,	,	PUNCT
gujaf-279	229	5	(	(	PUNCT
gujaf-279	229	6	2013	2013	NUM
gujaf-279	229	7	)	)	PUNCT
gujaf-279	229	8	,	,	PUNCT
gujaf-279	229	9	the	the	DET
gujaf-279	229	10	same	same	ADJ
gujaf-279	229	11	applies	apply	VERB
gujaf-279	229	12	to	to	ADP
gujaf-279	229	13	debt	debt	NOUN
gujaf-279	229	14	financing	financing	NOUN
gujaf-279	229	15	.	.	PUNCT
gujaf-279	230	1	because	because	SCONJ
gujaf-279	230	2	;	;	PUNCT
gujaf-279	230	3	banks	bank	NOUN
gujaf-279	230	4	and	and	CCONJ
gujaf-279	230	5	bond	bond	NOUN
gujaf-279	230	6	-	-	PUNCT
gujaf-279	230	7	holders	holder	NOUN
gujaf-279	230	8	reimburse	reimburse	VERB
gujaf-279	230	9	themselves	themselves	PRON
gujaf-279	230	10	for	for	ADP
gujaf-279	230	11	the	the	DET
gujaf-279	230	12	asymmetric	asymmetric	ADJ
gujaf-279	230	13	information	information	NOUN
gujaf-279	230	14	risks	risk	NOUN
gujaf-279	230	15	by	by	ADP
gujaf-279	230	16	charging	charge	VERB
gujaf-279	230	17	higher	high	ADJ
gujaf-279	230	18	loan	loan	NOUN
gujaf-279	230	19	interest	interest	NOUN
gujaf-279	230	20	rates	rate	NOUN
gujaf-279	230	21	.	.	PUNCT
gujaf-279	231	1	therefore	therefore	ADV
gujaf-279	231	2	,	,	PUNCT
gujaf-279	231	3	the	the	DET
gujaf-279	231	4	position	position	NOUN
gujaf-279	231	5	of	of	ADP
gujaf-279	231	6	xie	xie	PROPN
gujaf-279	231	7	(	(	PUNCT
gujaf-279	231	8	2013	2013	NUM
gujaf-279	231	9	)	)	PUNCT
gujaf-279	231	10	on	on	ADP
gujaf-279	231	11	ia	ia	PROPN
gujaf-279	231	12	and	and	CCONJ
gujaf-279	231	13	coc	coc	NOUN
gujaf-279	231	14	is	be	AUX
gujaf-279	231	15	that	that	SCONJ
gujaf-279	231	16	the	the	DET
gujaf-279	231	17	two	two	NUM
gujaf-279	231	18	tend	tend	VERB
gujaf-279	231	19	to	to	PART
gujaf-279	231	20	move	move	VERB
gujaf-279	231	21	in	in	ADP
gujaf-279	231	22	the	the	DET
gujaf-279	231	23	same	same	ADJ
gujaf-279	231	24	direction	direction	NOUN
gujaf-279	231	25	.	.	PUNCT
gujaf-279	232	1	3	3	X
gujaf-279	232	2	.	.	X
gujaf-279	232	3	methodology	methodology	NOUN
gujaf-279	232	4	as	as	ADP
gujaf-279	232	5	the	the	DET
gujaf-279	232	6	main	main	ADJ
gujaf-279	232	7	aim	aim	NOUN
gujaf-279	232	8	of	of	ADP
gujaf-279	232	9	the	the	DET
gujaf-279	232	10	paper	paper	NOUN
gujaf-279	232	11	is	be	AUX
gujaf-279	232	12	to	to	PART
gujaf-279	232	13	assess	assess	VERB
gujaf-279	232	14	,	,	PUNCT
gujaf-279	232	15	critique	critique	NOUN
gujaf-279	232	16	and	and	CCONJ
gujaf-279	232	17	synthesise	synthesise	VERB
gujaf-279	232	18	empirical	empirical	ADJ
gujaf-279	232	19	literature	literature	NOUN
gujaf-279	232	20	on	on	ADP
gujaf-279	232	21	ia	ia	PROPN
gujaf-279	232	22	and	and	CCONJ
gujaf-279	232	23	coc	coc	PROPN
gujaf-279	232	24	.	.	PUNCT
gujaf-279	233	1	it	it	PRON
gujaf-279	233	2	employed	employ	VERB
gujaf-279	233	3	an	an	DET
gujaf-279	233	4	integrative	integrative	ADJ
gujaf-279	233	5	/	/	SYM
gujaf-279	233	6	critical	critical	ADJ
gujaf-279	233	7	approach	approach	NOUN
gujaf-279	233	8	to	to	ADP
gujaf-279	233	9	the	the	DET
gujaf-279	233	10	literature	literature	PROPN
gujaf-279	233	11	review	review	PROPN
gujaf-279	233	12	.	.	PUNCT
gujaf-279	234	1	the	the	DET
gujaf-279	234	2	paper	paper	NOUN
gujaf-279	234	3	also	also	ADV
gujaf-279	234	4	took	take	VERB
gujaf-279	234	5	a	a	DET
gujaf-279	234	6	wider	wide	ADJ
gujaf-279	234	7	view	view	NOUN
gujaf-279	234	8	of	of	ADP
gujaf-279	234	9	ia	ia	PROPN
gujaf-279	234	10	and	and	CCONJ
gujaf-279	234	11	coc	coc	ADJ
gujaf-279	234	12	by	by	ADP
gujaf-279	234	13	considering	consider	VERB
gujaf-279	234	14	,	,	PUNCT
gujaf-279	234	15	their	their	PRON
gujaf-279	234	16	various	various	ADJ
gujaf-279	234	17	aspects	aspect	NOUN
gujaf-279	234	18	based	base	VERB
gujaf-279	234	19	on	on	ADP
gujaf-279	234	20	different	different	ADJ
gujaf-279	234	21	perspectives	perspective	NOUN
gujaf-279	234	22	of	of	ADP
gujaf-279	234	23	the	the	DET
gujaf-279	234	24	extant	extant	ADJ
gujaf-279	234	25	literature	literature	NOUN
gujaf-279	234	26	and	and	CCONJ
gujaf-279	234	27	measurement	measurement	NOUN
gujaf-279	234	28	models	model	NOUN
gujaf-279	234	29	employed	employ	VERB
gujaf-279	234	30	.	.	PUNCT
gujaf-279	235	1	relevant	relevant	ADJ
gujaf-279	235	2	empirical	empirical	ADJ
gujaf-279	235	3	research	research	NOUN
gujaf-279	235	4	articles	article	NOUN
gujaf-279	235	5	published	publish	VERB
gujaf-279	235	6	from	from	ADP
gujaf-279	235	7	2007	2007	NUM
gujaf-279	235	8	to	to	ADP
gujaf-279	235	9	2023	2023	NUM
gujaf-279	235	10	in	in	ADP
gujaf-279	235	11	different	different	ADJ
gujaf-279	235	12	accounting	accounting	NOUN
gujaf-279	235	13	and	and	CCONJ
gujaf-279	235	14	finance	finance	NOUN
gujaf-279	235	15	journals	journal	NOUN
gujaf-279	235	16	were	be	AUX
gujaf-279	235	17	used	use	VERB
gujaf-279	235	18	as	as	ADP
gujaf-279	235	19	the	the	DET
gujaf-279	235	20	data	datum	NOUN
gujaf-279	235	21	for	for	ADP
gujaf-279	235	22	the	the	DET
gujaf-279	235	23	study	study	NOUN
gujaf-279	235	24	.	.	PUNCT
gujaf-279	236	1	the	the	DET
gujaf-279	236	2	major	major	ADJ
gujaf-279	236	3	inclusion	inclusion	NOUN
gujaf-279	236	4	criteria	criterion	NOUN
gujaf-279	236	5	used	use	VERB
gujaf-279	236	6	is	be	AUX
gujaf-279	236	7	that	that	SCONJ
gujaf-279	236	8	the	the	DET
gujaf-279	236	9	article	article	NOUN
gujaf-279	236	10	must	must	AUX
gujaf-279	236	11	have	have	VERB
gujaf-279	236	12	ia	ia	NOUN
gujaf-279	236	13	and	and	CCONJ
gujaf-279	236	14	coc	coc	VERB
gujaf-279	236	15	in	in	ADP
gujaf-279	236	16	or	or	CCONJ
gujaf-279	236	17	as	as	ADP
gujaf-279	236	18	part	part	NOUN
gujaf-279	236	19	of	of	ADP
gujaf-279	236	20	their	their	PRON
gujaf-279	236	21	title	title	NOUN
gujaf-279	236	22	.	.	PUNCT
gujaf-279	237	1	they	they	PRON
gujaf-279	237	2	must	must	AUX
gujaf-279	237	3	also	also	ADV
gujaf-279	237	4	have	have	VERB
gujaf-279	237	5	an	an	DET
gujaf-279	237	6	objective	objective	NOUN
gujaf-279	237	7	of	of	ADP
gujaf-279	237	8	assessing	assess	VERB
gujaf-279	237	9	the	the	DET
gujaf-279	237	10	effect	effect	NOUN
gujaf-279	237	11	of	of	ADP
gujaf-279	237	12	ia	ia	PROPN
gujaf-279	237	13	on	on	ADP
gujaf-279	237	14	coc	coc	PROPN
gujaf-279	237	15	.	.	PUNCT
gujaf-279	238	1	a	a	DET
gujaf-279	238	2	summary	summary	NOUN
gujaf-279	238	3	of	of	ADP
gujaf-279	238	4	the	the	DET
gujaf-279	238	5	results	result	NOUN
gujaf-279	238	6	found	find	VERB
gujaf-279	238	7	by	by	ADP
gujaf-279	238	8	the	the	DET
gujaf-279	238	9	reviewed	review	VERB
gujaf-279	238	10	articles	article	NOUN
gujaf-279	238	11	and	and	CCONJ
gujaf-279	238	12	other	other	ADJ
gujaf-279	238	13	information	information	NOUN
gujaf-279	238	14	derived	derive	VERB
gujaf-279	238	15	therefrom	therefrom	NOUN
gujaf-279	238	16	was	be	AUX
gujaf-279	238	17	first	first	ADV
gujaf-279	238	18	presented	present	VERB
gujaf-279	238	19	using	use	VERB
gujaf-279	238	20	table	table	NOUN
gujaf-279	238	21	and	and	CCONJ
gujaf-279	238	22	then	then	ADV
gujaf-279	238	23	analysed	analyse	VERB
gujaf-279	238	24	and	and	CCONJ
gujaf-279	238	25	discussed	discuss	VERB
gujaf-279	238	26	using	use	VERB
gujaf-279	238	27	percentages	percentage	NOUN
gujaf-279	238	28	,	,	PUNCT
gujaf-279	238	29	bar	bar	NOUN
gujaf-279	238	30	and	and	CCONJ
gujaf-279	238	31	dots	dot	NOUN
gujaf-279	238	32	via	via	ADP
gujaf-279	238	33	the	the	DET
gujaf-279	238	34	use	use	NOUN
gujaf-279	238	35	of	of	ADP
gujaf-279	238	36	pie	pie	NOUN
gujaf-279	238	37	chart	chart	NOUN
gujaf-279	238	38	,	,	PUNCT
gujaf-279	238	39	bar	bar	NOUN
gujaf-279	238	40	chart	chart	NOUN
gujaf-279	238	41	and	and	CCONJ
gujaf-279	238	42	simple	simple	ADJ
gujaf-279	238	43	dot	dot	NOUN
gujaf-279	238	44	plot	plot	NOUN
gujaf-279	238	45	.	.	PUNCT
gujaf-279	239	1	4	4	X
gujaf-279	239	2	.	.	NOUN
gujaf-279	239	3	results	result	NOUN
gujaf-279	239	4	and	and	CCONJ
gujaf-279	239	5	discussion	discussion	NOUN
gujaf-279	239	6	focus	focus	NOUN
gujaf-279	239	7	of	of	ADP
gujaf-279	239	8	the	the	DET
gujaf-279	239	9	empirical	empirical	ADJ
gujaf-279	239	10	literature	literature	NOUN
gujaf-279	239	11	it	it	PRON
gujaf-279	239	12	can	can	AUX
gujaf-279	239	13	be	be	AUX
gujaf-279	239	14	observed	observe	VERB
gujaf-279	239	15	from	from	ADP
gujaf-279	239	16	the	the	DET
gujaf-279	239	17	review	review	NOUN
gujaf-279	239	18	that	that	SCONJ
gujaf-279	239	19	the	the	DET
gujaf-279	239	20	sixteen	sixteen	NUM
gujaf-279	239	21	(	(	PUNCT
gujaf-279	239	22	16	16	NUM
gujaf-279	239	23	)	)	PUNCT
gujaf-279	239	24	relevant	relevant	ADJ
gujaf-279	239	25	studies	study	NOUN
gujaf-279	239	26	presented	present	VERB
gujaf-279	239	27	were	be	AUX
gujaf-279	239	28	carried	carry	VERB
gujaf-279	239	29	out	out	ADP
gujaf-279	239	30	in	in	ADP
gujaf-279	239	31	eight	eight	NUM
gujaf-279	239	32	(	(	PUNCT
gujaf-279	239	33	8)	8)	NUM
gujaf-279	239	34	different	different	ADJ
gujaf-279	239	35	countries	country	NOUN
gujaf-279	239	36	.	.	PUNCT
gujaf-279	240	1	also	also	ADV
gujaf-279	240	2	,	,	PUNCT
gujaf-279	240	3	the	the	DET
gujaf-279	240	4	simple	simple	ADJ
gujaf-279	240	5	dots	dot	NOUN
gujaf-279	240	6	in	in	ADP
gujaf-279	240	7	figure	figure	NOUN
gujaf-279	240	8	1(simple	1(simple	NUM
gujaf-279	240	9	dot	dot	NOUN
gujaf-279	240	10	plot	plot	NOUN
gujaf-279	240	11	of	of	ADP
gujaf-279	240	12	countries	country	NOUN
gujaf-279	240	13	)	)	PUNCT
gujaf-279	240	14	show	show	VERB
gujaf-279	240	15	that	that	SCONJ
gujaf-279	240	16	the	the	DET
gujaf-279	240	17	studies	study	NOUN
gujaf-279	240	18	were	be	AUX
gujaf-279	240	19	conducted	conduct	VERB
gujaf-279	240	20	mainly	mainly	ADV
gujaf-279	240	21	in	in	ADP
gujaf-279	240	22	the	the	DET
gujaf-279	240	23	usa	usa	PROPN
gujaf-279	240	24	and	and	CCONJ
gujaf-279	240	25	indonesia	indonesia	PROPN
gujaf-279	240	26	.	.	PUNCT
gujaf-279	241	1	each	each	PRON
gujaf-279	241	2	recorded	record	VERB
gujaf-279	241	3	four	four	NUM
gujaf-279	241	4	dots	dot	NOUN
gujaf-279	241	5	that	that	PRON
gujaf-279	241	6	indicate	indicate	VERB
gujaf-279	241	7	the	the	DET
gujaf-279	241	8	number	number	NOUN
gujaf-279	241	9	of	of	ADP
gujaf-279	241	10	studies	study	NOUN
gujaf-279	241	11	.	.	PUNCT
gujaf-279	242	1	they	they	PRON
gujaf-279	242	2	were	be	AUX
gujaf-279	242	3	followed	follow	VERB
gujaf-279	242	4	by	by	ADP
gujaf-279	242	5	iran	iran	PROPN
gujaf-279	242	6	,	,	PUNCT
gujaf-279	242	7	which	which	PRON
gujaf-279	242	8	recorded	record	VERB
gujaf-279	242	9	three	three	NUM
gujaf-279	242	10	studies	study	NOUN
gujaf-279	242	11	.	.	PUNCT
gujaf-279	243	1	other	other	ADJ
gujaf-279	243	2	countries	country	NOUN
gujaf-279	243	3	,	,	PUNCT
gujaf-279	243	4	australia	australia	PROPN
gujaf-279	243	5	,	,	PUNCT
gujaf-279	243	6	palestine	palestine	PROPN
gujaf-279	243	7	,	,	PUNCT
gujaf-279	243	8	south	south	PROPN
gujaf-279	243	9	korea	korea	PROPN
gujaf-279	243	10	,	,	PUNCT
gujaf-279	243	11	nigeria	nigeria	PROPN
gujaf-279	243	12	and	and	CCONJ
gujaf-279	243	13	iran	iran	PROPN
gujaf-279	243	14	have	have	VERB
gujaf-279	243	15	one	one	NUM
gujaf-279	243	16	dot	dot	NOUN
gujaf-279	243	17	each	each	PRON
gujaf-279	243	18	,	,	PUNCT
gujaf-279	243	19	suggesting	suggest	VERB
gujaf-279	243	20	that	that	SCONJ
gujaf-279	243	21	the	the	DET
gujaf-279	243	22	study	study	NOUN
gujaf-279	243	23	was	be	AUX
gujaf-279	243	24	conducted	conduct	VERB
gujaf-279	243	25	only	only	ADV
gujaf-279	243	26	once	once	ADV
gujaf-279	243	27	.	.	PUNCT
gujaf-279	244	1	moreover	moreover	ADV
gujaf-279	244	2	,	,	PUNCT
gujaf-279	244	3	the	the	DET
gujaf-279	244	4	simple	simple	ADJ
gujaf-279	244	5	dot	dot	NOUN
gujaf-279	244	6	plots	plot	NOUN
gujaf-279	244	7	in	in	ADP
gujaf-279	244	8	figure	figure	NOUN
gujaf-279	244	9	1	1	NUM
gujaf-279	244	10	show	show	VERB
gujaf-279	244	11	that	that	SCONJ
gujaf-279	244	12	asian	asian	ADJ
gujaf-279	244	13	countries	country	NOUN
gujaf-279	244	14	(	(	PUNCT
gujaf-279	244	15	iran	iran	PROPN
gujaf-279	244	16	,	,	PUNCT
gujaf-279	244	17	palestine	palestine	PROPN
gujaf-279	244	18	,	,	PUNCT
gujaf-279	244	19	south	south	PROPN
gujaf-279	244	20	korea	korea	PROPN
gujaf-279	244	21	and	and	CCONJ
gujaf-279	244	22	indonesia	indonesia	PROPN
gujaf-279	244	23	)	)	PUNCT
gujaf-279	244	24	recorded	record	VERB
gujaf-279	244	25	nine	nine	NUM
gujaf-279	244	26	(	(	PUNCT
gujaf-279	244	27	9	9	NUM
gujaf-279	244	28	)	)	PUNCT
gujaf-279	244	29	dots	dot	NOUN
gujaf-279	244	30	jointly	jointly	ADV
gujaf-279	244	31	.	.	PUNCT
gujaf-279	245	1	and	and	CCONJ
gujaf-279	245	2	that	that	PRON
gujaf-279	245	3	suggests	suggest	VERB
gujaf-279	245	4	most	most	ADJ
gujaf-279	245	5	of	of	ADP
gujaf-279	245	6	the	the	DET
gujaf-279	245	7	relevant	relevant	ADJ
gujaf-279	245	8	studies	study	NOUN
gujaf-279	245	9	on	on	ADP
gujaf-279	245	10	ia	ia	PROPN
gujaf-279	245	11	and	and	CCONJ
gujaf-279	245	12	coc	coc	PROPN
gujaf-279	245	13	were	be	AUX
gujaf-279	245	14	conducted	conduct	VERB
gujaf-279	245	15	in	in	ADP
gujaf-279	245	16	asia	asia	PROPN
gujaf-279	245	17	.	.	PUNCT
gujaf-279	246	1	the	the	DET
gujaf-279	246	2	gusau	gusau	ADJ
gujaf-279	246	3	journal	journal	NOUN
gujaf-279	246	4	of	of	ADP
gujaf-279	246	5	accounting	accounting	NOUN
gujaf-279	246	6	and	and	CCONJ
gujaf-279	246	7	finance	finance	NOUN
gujaf-279	246	8	,	,	PUNCT
gujaf-279	246	9	vol	vol	NOUN
gujaf-279	246	10	.	.	PROPN
gujaf-279	246	11	5	5	NUM
gujaf-279	246	12	,	,	PUNCT
gujaf-279	246	13	issue	issue	NOUN
gujaf-279	246	14	1	1	NUM
gujaf-279	246	15	,	,	PUNCT
gujaf-279	246	16	april	april	PROPN
gujaf-279	246	17	,	,	PUNCT
gujaf-279	246	18	2024	2024	NUM
gujaf-279	246	19	118	118	NUM
gujaf-279	246	20	continent	continent	NOUN
gujaf-279	246	21	was	be	AUX
gujaf-279	246	22	followed	follow	VERB
gujaf-279	246	23	by	by	ADP
gujaf-279	246	24	north	north	PROPN
gujaf-279	246	25	america	america	PROPN
gujaf-279	246	26	which	which	PRON
gujaf-279	246	27	recorded	record	VERB
gujaf-279	246	28	3	3	NUM
gujaf-279	246	29	dots	dot	NOUN
gujaf-279	246	30	.	.	PUNCT
gujaf-279	247	1	africa	africa	PROPN
gujaf-279	247	2	and	and	CCONJ
gujaf-279	247	3	the	the	DET
gujaf-279	247	4	middle	middle	PROPN
gujaf-279	247	5	east	east	PROPN
gujaf-279	247	6	have	have	VERB
gujaf-279	247	7	one	one	NUM
gujaf-279	247	8	dot	dot	NOUN
gujaf-279	247	9	each	each	PRON
gujaf-279	247	10	,	,	PUNCT
gujaf-279	247	11	suggesting	suggest	VERB
gujaf-279	247	12	that	that	SCONJ
gujaf-279	247	13	the	the	DET
gujaf-279	247	14	issue	issue	NOUN
gujaf-279	247	15	(	(	PUNCT
gujaf-279	247	16	that	that	PRON
gujaf-279	247	17	is	is	ADV
gujaf-279	247	18	,	,	PUNCT
gujaf-279	247	19	the	the	DET
gujaf-279	247	20	effect	effect	NOUN
gujaf-279	247	21	of	of	ADP
gujaf-279	247	22	ia	ia	PROPN
gujaf-279	247	23	on	on	ADP
gujaf-279	247	24	coc	coc	PROPN
gujaf-279	247	25	)	)	PUNCT
gujaf-279	247	26	is	be	AUX
gujaf-279	247	27	yet	yet	ADV
gujaf-279	247	28	to	to	PART
gujaf-279	247	29	attract	attract	VERB
gujaf-279	247	30	more	more	ADJ
gujaf-279	247	31	research	research	NOUN
gujaf-279	247	32	efforts	effort	NOUN
gujaf-279	247	33	.	.	PUNCT
gujaf-279	248	1	figure	figure	NOUN
gujaf-279	248	2	1	1	NUM
gujaf-279	248	3	:	:	PUNCT
gujaf-279	248	4	simple	simple	ADJ
gujaf-279	248	5	dot	dot	NOUN
gujaf-279	248	6	plot	plot	NOUN
gujaf-279	248	7	of	of	ADP
gujaf-279	248	8	countries	country	NOUN
gujaf-279	248	9	source	source	NOUN
gujaf-279	248	10	:	:	PUNCT
gujaf-279	248	11	spss	spss	PROPN
gujaf-279	248	12	26	26	NUM
gujaf-279	248	13	outputs	output	NOUN
gujaf-279	248	14	based	base	VERB
gujaf-279	248	15	on	on	ADP
gujaf-279	248	16	scores	score	NOUN
gujaf-279	248	17	of	of	ADP
gujaf-279	248	18	countries	country	NOUN
gujaf-279	248	19	nature	nature	NOUN
gujaf-279	248	20	of	of	ADP
gujaf-279	248	21	sample	sample	NOUN
gujaf-279	248	22	and	and	CCONJ
gujaf-279	248	23	study	study	NOUN
gujaf-279	248	24	period	period	NOUN
gujaf-279	248	25	the	the	DET
gujaf-279	248	26	sample	sample	NOUN
gujaf-279	248	27	covered	cover	VERB
gujaf-279	248	28	by	by	ADP
gujaf-279	248	29	the	the	DET
gujaf-279	248	30	reviewed	review	VERB
gujaf-279	248	31	works	work	NOUN
gujaf-279	248	32	cut	cut	VERB
gujaf-279	248	33	across	across	ADP
gujaf-279	248	34	various	various	ADJ
gujaf-279	248	35	publicly	publicly	ADV
gujaf-279	248	36	listed	list	VERB
gujaf-279	248	37	firms	firm	NOUN
gujaf-279	248	38	and	and	CCONJ
gujaf-279	248	39	industries	industry	NOUN
gujaf-279	248	40	.	.	PUNCT
gujaf-279	249	1	they	they	PRON
gujaf-279	249	2	can	can	AUX
gujaf-279	249	3	be	be	AUX
gujaf-279	249	4	broadly	broadly	ADV
gujaf-279	249	5	classified	classify	VERB
gujaf-279	249	6	into	into	ADP
gujaf-279	249	7	financial	financial	ADJ
gujaf-279	249	8	and	and	CCONJ
gujaf-279	249	9	non	non	ADJ
gujaf-279	249	10	-	-	ADJ
gujaf-279	249	11	financial	financial	ADJ
gujaf-279	249	12	based	base	VERB
gujaf-279	249	13	on	on	ADP
gujaf-279	249	14	the	the	DET
gujaf-279	249	15	sample	sample	NOUN
gujaf-279	249	16	data	datum	NOUN
gujaf-279	249	17	presented	present	VERB
gujaf-279	249	18	in	in	ADP
gujaf-279	249	19	the	the	DET
gujaf-279	249	20	table	table	NOUN
gujaf-279	249	21	.	.	PUNCT
gujaf-279	250	1	there	there	PRON
gujaf-279	250	2	was	be	VERB
gujaf-279	250	3	no	no	DET
gujaf-279	250	4	evidence	evidence	NOUN
gujaf-279	250	5	of	of	ADP
gujaf-279	250	6	covering	cover	VERB
gujaf-279	250	7	or	or	CCONJ
gujaf-279	250	8	studying	study	VERB
gujaf-279	250	9	the	the	DET
gujaf-279	250	10	relationship	relationship	NOUN
gujaf-279	250	11	in	in	ADP
gujaf-279	250	12	private	private	ADJ
gujaf-279	250	13	companies	company	NOUN
gujaf-279	250	14	.	.	PUNCT
gujaf-279	251	1	also	also	ADV
gujaf-279	251	2	,	,	PUNCT
gujaf-279	251	3	the	the	DET
gujaf-279	251	4	period	period	NOUN
gujaf-279	251	5	of	of	ADP
gujaf-279	251	6	the	the	DET
gujaf-279	251	7	studies	study	NOUN
gujaf-279	251	8	as	as	ADP
gujaf-279	251	9	reviewed	review	VERB
gujaf-279	251	10	shows	show	NOUN
gujaf-279	251	11	that	that	SCONJ
gujaf-279	251	12	the	the	DET
gujaf-279	251	13	analysis	analysis	NOUN
gujaf-279	251	14	period	period	NOUN
gujaf-279	251	15	covered	cover	VERB
gujaf-279	251	16	by	by	ADP
gujaf-279	251	17	the	the	DET
gujaf-279	251	18	reviewed	review	VERB
gujaf-279	251	19	works	work	NOUN
gujaf-279	251	20	is	be	AUX
gujaf-279	251	21	about	about	ADV
gujaf-279	251	22	44	44	NUM
gujaf-279	251	23	years	year	NOUN
gujaf-279	251	24	(	(	PUNCT
gujaf-279	251	25	that	that	PRON
gujaf-279	251	26	is	be	AUX
gujaf-279	251	27	,	,	PUNCT
gujaf-279	251	28	1976	1976	NUM
gujaf-279	251	29	2020	2020	NUM
gujaf-279	251	30	)	)	PUNCT
gujaf-279	251	31	.	.	PUNCT
gujaf-279	252	1	the	the	DET
gujaf-279	252	2	years	year	NOUN
gujaf-279	252	3	can	can	AUX
gujaf-279	252	4	be	be	AUX
gujaf-279	252	5	ascertained	ascertain	VERB
gujaf-279	252	6	by	by	ADP
gujaf-279	252	7	taking	take	VERB
gujaf-279	252	8	the	the	DET
gujaf-279	252	9	study	study	NOUN
gujaf-279	252	10	period	period	NOUN
gujaf-279	252	11	covered	cover	VERB
gujaf-279	252	12	by	by	ADP
gujaf-279	252	13	armstrong	armstrong	PROPN
gujaf-279	252	14	et	et	PROPN
gujaf-279	252	15	al	al	PROPN
gujaf-279	252	16	.	.	PROPN
gujaf-279	253	1	(	(	PUNCT
gujaf-279	253	2	2011	2011	NUM
gujaf-279	253	3	)	)	PUNCT
gujaf-279	253	4	,	,	PUNCT
gujaf-279	253	5	that	that	ADV
gujaf-279	253	6	is	is	ADV
gujaf-279	253	7	,	,	PUNCT
gujaf-279	253	8	1976	1976	NUM
gujaf-279	253	9	–	–	PUNCT
gujaf-279	253	10	2006	2006	NUM
gujaf-279	253	11	and	and	CCONJ
gujaf-279	253	12	then	then	ADV
gujaf-279	253	13	;	;	PUNCT
gujaf-279	253	14	khaleefah	khaleefah	PROPN
gujaf-279	253	15	and	and	CCONJ
gujaf-279	253	16	al	al	PROPN
gujaf-279	253	17	-	-	PUNCT
gujaf-279	253	18	hussainy	hussainy	ADJ
gujaf-279	253	19	(	(	PUNCT
gujaf-279	253	20	2023	2023	NUM
gujaf-279	253	21	)	)	PUNCT
gujaf-279	253	22	,	,	PUNCT
gujaf-279	253	23	which	which	PRON
gujaf-279	253	24	covered	cover	VERB
gujaf-279	253	25	2010	2010	NUM
gujaf-279	253	26	–	–	PUNCT
gujaf-279	253	27	2020	2020	NUM
gujaf-279	253	28	.	.	PUNCT
gujaf-279	254	1	this	this	PRON
gujaf-279	254	2	suggests	suggest	VERB
gujaf-279	254	3	that	that	SCONJ
gujaf-279	254	4	research	research	NOUN
gujaf-279	254	5	efforts	effort	NOUN
gujaf-279	254	6	to	to	PART
gujaf-279	254	7	assess	assess	VERB
gujaf-279	254	8	the	the	DET
gujaf-279	254	9	impact	impact	NOUN
gujaf-279	254	10	of	of	ADP
gujaf-279	254	11	ia	ia	PROPN
gujaf-279	254	12	on	on	ADP
gujaf-279	254	13	coc	coc	PROPN
gujaf-279	254	14	have	have	AUX
gujaf-279	254	15	been	be	AUX
gujaf-279	254	16	ongoing	ongoing	ADJ
gujaf-279	254	17	for	for	ADP
gujaf-279	254	18	more	more	ADJ
gujaf-279	254	19	than	than	ADP
gujaf-279	254	20	four	four	NUM
gujaf-279	254	21	decades	decade	NOUN
gujaf-279	254	22	.	.	PUNCT
gujaf-279	255	1	cost	cost	NOUN
gujaf-279	255	2	of	of	ADP
gujaf-279	255	3	capital	capital	NOUN
gujaf-279	255	4	type	type	NOUN
gujaf-279	255	5	the	the	DET
gujaf-279	255	6	review.1	review.1	NOUN
gujaf-279	255	7	shows	show	VERB
gujaf-279	255	8	that	that	SCONJ
gujaf-279	255	9	the	the	DET
gujaf-279	255	10	reviewed	review	VERB
gujaf-279	255	11	works	work	NOUN
gujaf-279	255	12	assessed	assess	VERB
gujaf-279	255	13	the	the	DET
gujaf-279	255	14	effect	effect	NOUN
gujaf-279	255	15	of	of	ADP
gujaf-279	255	16	ia	ia	PROPN
gujaf-279	255	17	on	on	ADP
gujaf-279	255	18	the	the	DET
gujaf-279	255	19	elements	element	NOUN
gujaf-279	255	20	of	of	ADP
gujaf-279	255	21	coc	coc	PROPN
gujaf-279	255	22	(	(	PUNCT
gujaf-279	255	23	coe	coe	PROPN
gujaf-279	255	24	and	and	CCONJ
gujaf-279	255	25	cod	cod	NOUN
gujaf-279	255	26	)	)	PUNCT
gujaf-279	255	27	and	and	CCONJ
gujaf-279	255	28	the	the	DET
gujaf-279	255	29	overall	overall	ADJ
gujaf-279	255	30	coc	coc	NOUN
gujaf-279	255	31	(	(	PUNCT
gujaf-279	255	32	that	that	PRON
gujaf-279	255	33	is	be	AUX
gujaf-279	255	34	,	,	PUNCT
gujaf-279	255	35	wacc	wacc	PROPN
gujaf-279	255	36	)	)	PUNCT
gujaf-279	255	37	.	.	PUNCT
gujaf-279	256	1	using	use	VERB
gujaf-279	256	2	simple	simple	ADJ
gujaf-279	256	3	dot	dot	NOUN
gujaf-279	256	4	plots	plot	NOUN
gujaf-279	256	5	on	on	ADP
gujaf-279	256	6	figure	figure	NOUN
gujaf-279	256	7	2	2	NUM
gujaf-279	256	8	,	,	PUNCT
gujaf-279	256	9	it	it	PRON
gujaf-279	256	10	can	can	AUX
gujaf-279	256	11	be	be	AUX
gujaf-279	256	12	observed	observe	VERB
gujaf-279	256	13	that	that	SCONJ
gujaf-279	256	14	coe	coe	PROPN
gujaf-279	256	15	has	have	VERB
gujaf-279	256	16	10	10	NUM
gujaf-279	256	17	dots	dot	NOUN
gujaf-279	256	18	,	,	PUNCT
gujaf-279	256	19	which	which	PRON
gujaf-279	256	20	suggests	suggest	VERB
gujaf-279	256	21	that	that	SCONJ
gujaf-279	256	22	ten	ten	NUM
gujaf-279	256	23	(	(	PUNCT
gujaf-279	256	24	10	10	NUM
gujaf-279	256	25	)	)	PUNCT
gujaf-279	256	26	out	out	ADP
gujaf-279	256	27	of	of	ADP
gujaf-279	256	28	the	the	DET
gujaf-279	256	29	sixteen	sixteen	NUM
gujaf-279	256	30	(	(	PUNCT
gujaf-279	256	31	16	16	NUM
gujaf-279	256	32	)	)	PUNCT
gujaf-279	256	33	reviewed	review	VERB
gujaf-279	256	34	studies	study	NOUN
gujaf-279	256	35	have	have	AUX
gujaf-279	256	36	focused	focus	VERB
gujaf-279	256	37	on	on	ADP
gujaf-279	256	38	assessing	assess	VERB
gujaf-279	256	39	the	the	DET
gujaf-279	256	40	effect	effect	NOUN
gujaf-279	256	41	of	of	ADP
gujaf-279	256	42	ia	ia	PROPN
gujaf-279	256	43	on	on	ADP
gujaf-279	256	44	coe	coe	PROPN
gujaf-279	256	45	.	.	PUNCT
gujaf-279	257	1	wacc	wacc	PROPN
gujaf-279	257	2	has	have	VERB
gujaf-279	257	3	four	four	NUM
gujaf-279	257	4	(	(	PUNCT
gujaf-279	257	5	4	4	NUM
gujaf-279	257	6	)	)	PUNCT
gujaf-279	257	7	dots	dot	NOUN
gujaf-279	257	8	,	,	PUNCT
gujaf-279	257	9	suggesting	suggest	VERB
gujaf-279	257	10	that	that	SCONJ
gujaf-279	257	11	four	four	NUM
gujaf-279	257	12	studies	study	NOUN
gujaf-279	257	13	have	have	AUX
gujaf-279	257	14	attempted	attempt	VERB
gujaf-279	257	15	to	to	PART
gujaf-279	257	16	examine	examine	VERB
gujaf-279	257	17	the	the	DET
gujaf-279	257	18	impact	impact	NOUN
gujaf-279	257	19	of	of	ADP
gujaf-279	257	20	ia	ia	PROPN
gujaf-279	257	21	on	on	ADP
gujaf-279	257	22	wacc	wacc	PROPN
gujaf-279	257	23	.	.	PUNCT
gujaf-279	258	1	only	only	ADV
gujaf-279	258	2	one	one	NUM
gujaf-279	258	3	paid	pay	VERB
gujaf-279	258	4	attention	attention	NOUN
gujaf-279	258	5	to	to	ADP
gujaf-279	258	6	assessing	assess	VERB
gujaf-279	258	7	the	the	DET
gujaf-279	258	8	influence	influence	NOUN
gujaf-279	258	9	of	of	ADP
gujaf-279	258	10	ia	ia	PROPN
gujaf-279	258	11	on	on	ADP
gujaf-279	258	12	cod	cod	NOUN
gujaf-279	258	13	.	.	PUNCT
gujaf-279	259	1	it	it	PRON
gujaf-279	259	2	could	could	AUX
gujaf-279	259	3	be	be	AUX
gujaf-279	259	4	connected	connect	VERB
gujaf-279	259	5	to	to	ADP
gujaf-279	259	6	the	the	DET
gujaf-279	259	7	argument	argument	NOUN
gujaf-279	259	8	and	and	CCONJ
gujaf-279	259	9	view	view	NOUN
gujaf-279	259	10	of	of	ADP
gujaf-279	259	11	xie	xie	PROPN
gujaf-279	259	12	(	(	PUNCT
gujaf-279	259	13	2013	2013	NUM
gujaf-279	259	14	)	)	PUNCT
gujaf-279	259	15	,	,	PUNCT
gujaf-279	259	16	who	who	PRON
gujaf-279	259	17	argued	argue	VERB
gujaf-279	259	18	that	that	SCONJ
gujaf-279	259	19	with	with	ADP
gujaf-279	259	20	ia	ia	PROPN
gujaf-279	259	21	in	in	ADP
gujaf-279	259	22	the	the	DET
gujaf-279	259	23	capital	capital	NOUN
gujaf-279	259	24	,	,	PUNCT
gujaf-279	259	25	debt	debt	NOUN
gujaf-279	259	26	gusau	gusau	ADJ
gujaf-279	259	27	journal	journal	NOUN
gujaf-279	259	28	of	of	ADP
gujaf-279	259	29	accounting	accounting	NOUN
gujaf-279	259	30	and	and	CCONJ
gujaf-279	259	31	finance	finance	NOUN
gujaf-279	259	32	,	,	PUNCT
gujaf-279	259	33	vol	vol	NOUN
gujaf-279	259	34	.	.	PROPN
gujaf-279	259	35	5	5	NUM
gujaf-279	259	36	,	,	PUNCT
gujaf-279	259	37	issue	issue	NOUN
gujaf-279	259	38	1	1	NUM
gujaf-279	259	39	,	,	PUNCT
gujaf-279	259	40	april	april	PROPN
gujaf-279	259	41	,	,	PUNCT
gujaf-279	259	42	2024	2024	NUM
gujaf-279	259	43	119	119	NUM
gujaf-279	259	44	holders	holder	NOUN
gujaf-279	259	45	react	react	VERB
gujaf-279	259	46	similarly	similarly	ADV
gujaf-279	259	47	by	by	ADP
gujaf-279	259	48	rationally	rationally	ADV
gujaf-279	259	49	raising	raise	VERB
gujaf-279	259	50	the	the	DET
gujaf-279	259	51	cod	cod	NOUN
gujaf-279	259	52	.	.	PUNCT
gujaf-279	260	1	asadbakhti	asadbakhti	NOUN
gujaf-279	260	2	and	and	CCONJ
gujaf-279	260	3	malgharni	malgharni	PROPN
gujaf-279	260	4	(	(	PUNCT
gujaf-279	260	5	2016	2016	NUM
gujaf-279	260	6	)	)	PUNCT
gujaf-279	260	7	are	be	AUX
gujaf-279	260	8	about	about	ADP
gujaf-279	260	9	ia	ia	NOUN
gujaf-279	260	10	and	and	CCONJ
gujaf-279	260	11	investment	investment	NOUN
gujaf-279	260	12	costs	cost	NOUN
gujaf-279	260	13	.	.	PUNCT
gujaf-279	261	1	it	it	PRON
gujaf-279	261	2	is	be	AUX
gujaf-279	261	3	silent	silent	ADJ
gujaf-279	261	4	about	about	ADP
gujaf-279	261	5	what	what	PRON
gujaf-279	261	6	constitutes	constitute	VERB
gujaf-279	261	7	investment	investment	NOUN
gujaf-279	261	8	cost	cost	NOUN
gujaf-279	261	9	and	and	CCONJ
gujaf-279	261	10	how	how	SCONJ
gujaf-279	261	11	it	it	PRON
gujaf-279	261	12	is	be	AUX
gujaf-279	261	13	measured	measure	VERB
gujaf-279	261	14	.	.	PUNCT
gujaf-279	262	1	hence	hence	ADV
gujaf-279	262	2	,	,	PUNCT
gujaf-279	262	3	it	it	PRON
gujaf-279	262	4	was	be	AUX
gujaf-279	262	5	not	not	PART
gujaf-279	262	6	captured	capture	VERB
gujaf-279	262	7	in	in	ADP
gujaf-279	262	8	figure	figure	NOUN
gujaf-279	262	9	2	2	NUM
gujaf-279	262	10	.	.	PUNCT
gujaf-279	263	1	therefore	therefore	ADV
gujaf-279	263	2	,	,	PUNCT
gujaf-279	263	3	based	base	VERB
gujaf-279	263	4	on	on	ADP
gujaf-279	263	5	the	the	DET
gujaf-279	263	6	information	information	NOUN
gujaf-279	263	7	reviewed	review	VERB
gujaf-279	263	8	and	and	CCONJ
gujaf-279	263	9	depicted	depict	VERB
gujaf-279	263	10	in	in	ADP
gujaf-279	263	11	figure	figure	NOUN
gujaf-279	263	12	2	2	NUM
gujaf-279	263	13	,	,	PUNCT
gujaf-279	263	14	this	this	DET
gujaf-279	263	15	paper	paper	NOUN
gujaf-279	263	16	concluded	conclude	VERB
gujaf-279	263	17	that	that	SCONJ
gujaf-279	263	18	the	the	DET
gujaf-279	263	19	reviewed	review	VERB
gujaf-279	263	20	empirical	empirical	ADJ
gujaf-279	263	21	works	work	NOUN
gujaf-279	263	22	focused	focus	VERB
gujaf-279	263	23	mainly	mainly	ADV
gujaf-279	263	24	on	on	ADP
gujaf-279	263	25	coe	coe	PROPN
gujaf-279	263	26	capital	capital	PROPN
gujaf-279	263	27	.	.	PUNCT
gujaf-279	264	1	figure	figure	VERB
gujaf-279	264	2	2	2	NUM
gujaf-279	264	3	:	:	PUNCT
gujaf-279	264	4	simple	simple	ADJ
gujaf-279	264	5	dot	dot	NOUN
gujaf-279	264	6	plot	plot	NOUN
gujaf-279	264	7	of	of	ADP
gujaf-279	264	8	cost	cost	NOUN
gujaf-279	264	9	of	of	ADP
gujaf-279	264	10	capital	capital	NOUN
gujaf-279	264	11	type	type	NOUN
gujaf-279	264	12	source	source	NOUN
gujaf-279	264	13	:	:	PUNCT
gujaf-279	264	14	spss	spss	PROPN
gujaf-279	264	15	26	26	NUM
gujaf-279	264	16	outputs	output	NOUN
gujaf-279	264	17	based	base	VERB
gujaf-279	264	18	on	on	ADP
gujaf-279	264	19	scores	score	NOUN
gujaf-279	264	20	of	of	ADP
gujaf-279	264	21	coc	coc	ADJ
gujaf-279	264	22	measurement	measurement	NOUN
gujaf-279	264	23	of	of	ADP
gujaf-279	264	24	the	the	DET
gujaf-279	264	25	study	study	NOUN
gujaf-279	264	26	variables	variable	VERB
gujaf-279	264	27	the	the	DET
gujaf-279	264	28	reviewed	review	VERB
gujaf-279	264	29	research	research	NOUN
gujaf-279	264	30	works	work	NOUN
gujaf-279	264	31	employed	employ	VERB
gujaf-279	264	32	different	different	ADJ
gujaf-279	264	33	measures	measure	NOUN
gujaf-279	264	34	of	of	ADP
gujaf-279	264	35	ia	ia	PROPN
gujaf-279	264	36	.	.	PUNCT
gujaf-279	265	1	the	the	DET
gujaf-279	265	2	review	review	NOUN
gujaf-279	265	3	shows	show	VERB
gujaf-279	265	4	that	that	SCONJ
gujaf-279	265	5	two	two	NUM
gujaf-279	265	6	research	research	NOUN
gujaf-279	265	7	works	work	NOUN
gujaf-279	265	8	(	(	PUNCT
gujaf-279	265	9	asadbakhti	asadbakhti	PROPN
gujaf-279	265	10	&	&	CCONJ
gujaf-279	265	11	malgharni	malgharni	PROPN
gujaf-279	265	12	,	,	PUNCT
gujaf-279	265	13	2016	2016	NUM
gujaf-279	265	14	;	;	PUNCT
gujaf-279	265	15	dewi	dewi	PROPN
gujaf-279	265	16	et	et	PROPN
gujaf-279	265	17	al	al	PROPN
gujaf-279	265	18	.	.	PROPN
gujaf-279	265	19	,	,	PUNCT
gujaf-279	265	20	2020	2020	NUM
gujaf-279	265	21	)	)	PUNCT
gujaf-279	265	22	did	do	AUX
gujaf-279	265	23	not	not	PART
gujaf-279	265	24	disclose	disclose	VERB
gujaf-279	265	25	the	the	DET
gujaf-279	265	26	method	method	NOUN
gujaf-279	265	27	used	use	VERB
gujaf-279	265	28	in	in	ADP
gujaf-279	265	29	quantifying	quantify	VERB
gujaf-279	265	30	the	the	DET
gujaf-279	265	31	value	value	NOUN
gujaf-279	265	32	of	of	ADP
gujaf-279	265	33	ia	ia	PROPN
gujaf-279	265	34	and	and	CCONJ
gujaf-279	265	35	so	so	ADV
gujaf-279	265	36	,	,	PUNCT
gujaf-279	265	37	eighteen	eighteen	NUM
gujaf-279	265	38	(	(	PUNCT
gujaf-279	265	39	18	18	NUM
gujaf-279	265	40	)	)	PUNCT
gujaf-279	265	41	measures	measure	NOUN
gujaf-279	265	42	of	of	ADP
gujaf-279	265	43	ia	ia	NOUN
gujaf-279	265	44	were	be	AUX
gujaf-279	265	45	found	find	VERB
gujaf-279	265	46	to	to	PART
gujaf-279	265	47	have	have	AUX
gujaf-279	265	48	been	be	AUX
gujaf-279	265	49	used	use	VERB
gujaf-279	265	50	and	and	CCONJ
gujaf-279	265	51	disclosed	disclose	VERB
gujaf-279	265	52	clearly	clearly	ADV
gujaf-279	265	53	in	in	ADP
gujaf-279	265	54	the	the	DET
gujaf-279	265	55	reviewed	review	VERB
gujaf-279	265	56	works	work	NOUN
gujaf-279	265	57	.	.	PUNCT
gujaf-279	266	1	thus	thus	ADV
gujaf-279	266	2	,	,	PUNCT
gujaf-279	266	3	this	this	DET
gujaf-279	266	4	paper	paper	NOUN
gujaf-279	266	5	used	use	VERB
gujaf-279	266	6	a	a	DET
gujaf-279	266	7	simple	simple	ADJ
gujaf-279	266	8	bar	bar	NOUN
gujaf-279	266	9	count	count	NOUN
gujaf-279	266	10	of	of	ADP
gujaf-279	266	11	the	the	DET
gujaf-279	266	12	measures	measure	NOUN
gujaf-279	266	13	employed	employ	VERB
gujaf-279	266	14	to	to	PART
gujaf-279	266	15	show	show	VERB
gujaf-279	266	16	the	the	DET
gujaf-279	266	17	commonly	commonly	ADV
gujaf-279	266	18	used	use	VERB
gujaf-279	266	19	method	method	NOUN
gujaf-279	266	20	of	of	ADP
gujaf-279	266	21	measuring	measure	VERB
gujaf-279	266	22	ia	ia	NOUN
gujaf-279	266	23	among	among	ADP
gujaf-279	266	24	the	the	DET
gujaf-279	266	25	reviewed	review	VERB
gujaf-279	266	26	works	work	NOUN
gujaf-279	266	27	.	.	PUNCT
gujaf-279	267	1	figure	figure	VERB
gujaf-279	267	2	3	3	NUM
gujaf-279	267	3	(	(	PUNCT
gujaf-279	267	4	bar	bar	NOUN
gujaf-279	267	5	count	count	NOUN
gujaf-279	267	6	of	of	ADP
gujaf-279	267	7	ia	ia	PROPN
gujaf-279	267	8	models	model	NOUN
gujaf-279	267	9	)	)	PUNCT
gujaf-279	267	10	shows	show	VERB
gujaf-279	267	11	that	that	SCONJ
gujaf-279	267	12	bid	bid	NOUN
gujaf-279	267	13	-	-	PUNCT
gujaf-279	267	14	ask	ask	NOUN
gujaf-279	267	15	spread	spread	NOUN
gujaf-279	267	16	was	be	AUX
gujaf-279	267	17	the	the	DET
gujaf-279	267	18	most	most	ADV
gujaf-279	267	19	widely	widely	ADV
gujaf-279	267	20	used	use	VERB
gujaf-279	267	21	method	method	NOUN
gujaf-279	267	22	of	of	ADP
gujaf-279	267	23	quantifying	quantify	VERB
gujaf-279	267	24	ia	ia	PROPN
gujaf-279	267	25	,	,	PUNCT
gujaf-279	267	26	as	as	SCONJ
gujaf-279	267	27	it	it	PRON
gujaf-279	267	28	recorded	record	VERB
gujaf-279	267	29	eight	eight	NUM
gujaf-279	267	30	(	(	PUNCT
gujaf-279	267	31	8)	8)	NUM
gujaf-279	267	32	counts	count	NOUN
gujaf-279	267	33	.	.	PUNCT
gujaf-279	268	1	and	and	CCONJ
gujaf-279	268	2	this	this	PRON
gujaf-279	268	3	could	could	AUX
gujaf-279	268	4	be	be	AUX
gujaf-279	268	5	connected	connect	VERB
gujaf-279	268	6	to	to	ADP
gujaf-279	268	7	the	the	DET
gujaf-279	268	8	availability	availability	NOUN
gujaf-279	268	9	of	of	ADP
gujaf-279	268	10	data	datum	NOUN
gujaf-279	268	11	required	require	VERB
gujaf-279	268	12	in	in	ADP
gujaf-279	268	13	computing	compute	VERB
gujaf-279	268	14	the	the	DET
gujaf-279	268	15	spread	spread	NOUN
gujaf-279	268	16	.	.	PUNCT
gujaf-279	269	1	analyst	analyst	NOUN
gujaf-279	269	2	coverage	coverage	NOUN
gujaf-279	269	3	and	and	CCONJ
gujaf-279	269	4	trading	trading	NOUN
gujaf-279	269	5	volume	volume	NOUN
gujaf-279	269	6	recorded	record	VERB
gujaf-279	269	7	two	two	NUM
gujaf-279	269	8	(	(	PUNCT
gujaf-279	269	9	2	2	NUM
gujaf-279	269	10	)	)	PUNCT
gujaf-279	269	11	counts	count	VERB
gujaf-279	269	12	each	each	PRON
gujaf-279	269	13	,	,	PUNCT
gujaf-279	269	14	suggesting	suggest	VERB
gujaf-279	269	15	that	that	SCONJ
gujaf-279	269	16	they	they	PRON
gujaf-279	269	17	were	be	AUX
gujaf-279	269	18	used	use	VERB
gujaf-279	269	19	twice	twice	ADV
gujaf-279	269	20	in	in	ADP
gujaf-279	269	21	the	the	DET
gujaf-279	269	22	reviewed	review	VERB
gujaf-279	269	23	studies	study	NOUN
gujaf-279	269	24	and	and	CCONJ
gujaf-279	269	25	were	be	AUX
gujaf-279	269	26	next	next	ADJ
gujaf-279	269	27	after	after	ADP
gujaf-279	269	28	bid	bid	NOUN
gujaf-279	269	29	-	-	PUNCT
gujaf-279	269	30	ask	ask	NOUN
gujaf-279	269	31	spread	spread	NOUN
gujaf-279	269	32	.	.	PUNCT
gujaf-279	270	1	gusau	gusau	PROPN
gujaf-279	270	2	journal	journal	PROPN
gujaf-279	270	3	of	of	ADP
gujaf-279	270	4	accounting	accounting	NOUN
gujaf-279	270	5	and	and	CCONJ
gujaf-279	270	6	finance	finance	NOUN
gujaf-279	270	7	,	,	PUNCT
gujaf-279	270	8	vol	vol	NOUN
gujaf-279	270	9	.	.	PROPN
gujaf-279	270	10	5	5	NUM
gujaf-279	270	11	,	,	PUNCT
gujaf-279	270	12	issue	issue	NOUN
gujaf-279	270	13	1	1	NUM
gujaf-279	270	14	,	,	PUNCT
gujaf-279	270	15	april	april	PROPN
gujaf-279	270	16	,	,	PUNCT
gujaf-279	270	17	2024	2024	NUM
gujaf-279	270	18	120	120	NUM
gujaf-279	270	19	figure	figure	NOUN
gujaf-279	270	20	3	3	NUM
gujaf-279	270	21	:	:	PUNCT
gujaf-279	270	22	bar	bar	NOUN
gujaf-279	270	23	count	count	NOUN
gujaf-279	270	24	of	of	ADP
gujaf-279	270	25	ia	ia	PROPN
gujaf-279	270	26	models	model	NOUN
gujaf-279	270	27	source	source	NOUN
gujaf-279	270	28	:	:	PUNCT
gujaf-279	270	29	spss	spss	PROPN
gujaf-279	270	30	26	26	NUM
gujaf-279	270	31	outputs	output	NOUN
gujaf-279	270	32	based	base	VERB
gujaf-279	270	33	on	on	ADP
gujaf-279	270	34	scores	score	NOUN
gujaf-279	270	35	of	of	ADP
gujaf-279	270	36	ia	ia	NOUN
gujaf-279	270	37	models	model	NOUN
gujaf-279	270	38	in	in	ADP
gujaf-279	270	39	the	the	DET
gujaf-279	270	40	review	review	NOUN
gujaf-279	270	41	furthermore	furthermore	ADV
gujaf-279	270	42	,	,	PUNCT
gujaf-279	270	43	four	four	NUM
gujaf-279	270	44	(	(	PUNCT
gujaf-279	270	45	4	4	NUM
gujaf-279	270	46	)	)	PUNCT
gujaf-279	270	47	out	out	ADP
gujaf-279	270	48	of	of	ADP
gujaf-279	270	49	the	the	DET
gujaf-279	270	50	reviewed	review	VERB
gujaf-279	270	51	works	work	NOUN
gujaf-279	270	52	(	(	PUNCT
gujaf-279	270	53	asadbakhti	asadbakhti	PROPN
gujaf-279	270	54	&	&	CCONJ
gujaf-279	270	55	malgharni	malgharni	PROPN
gujaf-279	270	56	,	,	PUNCT
gujaf-279	270	57	2016	2016	NUM
gujaf-279	270	58	;	;	PUNCT
gujaf-279	270	59	babaie	babaie	PROPN
gujaf-279	270	60	et	et	PROPN
gujaf-279	270	61	al	al	PROPN
gujaf-279	270	62	.	.	PROPN
gujaf-279	270	63	,	,	PUNCT
gujaf-279	270	64	2018	2018	NUM
gujaf-279	270	65	;	;	PUNCT
gujaf-279	270	66	dewi	dewi	PROPN
gujaf-279	270	67	et	et	PROPN
gujaf-279	270	68	al	al	PROPN
gujaf-279	270	69	.	.	PROPN
gujaf-279	270	70	,	,	PUNCT
gujaf-279	270	71	2020	2020	NUM
gujaf-279	270	72	;	;	PUNCT
gujaf-279	270	73	khaleefah	khaleefah	PROPN
gujaf-279	270	74	&	&	CCONJ
gujaf-279	270	75	al	al	PROPN
gujaf-279	270	76	-	-	PUNCT
gujaf-279	270	77	hussainy	hussainy	ADJ
gujaf-279	270	78	,	,	PUNCT
gujaf-279	270	79	2023	2023	NUM
gujaf-279	270	80	)	)	PUNCT
gujaf-279	270	81	did	do	AUX
gujaf-279	270	82	not	not	PART
gujaf-279	270	83	disclose	disclose	VERB
gujaf-279	270	84	the	the	DET
gujaf-279	270	85	methods	method	NOUN
gujaf-279	270	86	they	they	PRON
gujaf-279	270	87	used	use	VERB
gujaf-279	270	88	in	in	ADP
gujaf-279	270	89	measuring	measure	VERB
gujaf-279	270	90	the	the	DET
gujaf-279	270	91	coc	coc	NOUN
gujaf-279	270	92	.	.	PUNCT
gujaf-279	271	1	for	for	ADP
gujaf-279	271	2	measurement	measurement	NOUN
gujaf-279	271	3	of	of	ADP
gujaf-279	271	4	coe	coe	PROPN
gujaf-279	271	5	,	,	PUNCT
gujaf-279	271	6	the	the	DET
gujaf-279	271	7	review	review	NOUN
gujaf-279	271	8	shows	show	VERB
gujaf-279	271	9	that	that	SCONJ
gujaf-279	271	10	reviewed	review	VERB
gujaf-279	271	11	research	research	NOUN
gujaf-279	271	12	studies	study	NOUN
gujaf-279	271	13	employed	employ	VERB
gujaf-279	271	14	six	six	NUM
gujaf-279	271	15	(	(	PUNCT
gujaf-279	271	16	6	6	NUM
gujaf-279	271	17	)	)	PUNCT
gujaf-279	271	18	various	various	ADJ
gujaf-279	271	19	measures	measure	NOUN
gujaf-279	271	20	.	.	PUNCT
gujaf-279	272	1	also	also	ADV
gujaf-279	272	2	,	,	PUNCT
gujaf-279	272	3	figure	figure	VERB
gujaf-279	272	4	4	4	NUM
gujaf-279	272	5	(	(	PUNCT
gujaf-279	272	6	bar	bar	NOUN
gujaf-279	272	7	count	count	NOUN
gujaf-279	272	8	of	of	ADP
gujaf-279	272	9	measurement	measurement	NOUN
gujaf-279	272	10	of	of	ADP
gujaf-279	272	11	coe	coe	PROPN
gujaf-279	272	12	)	)	PUNCT
gujaf-279	272	13	shows	show	VERB
gujaf-279	272	14	that	that	SCONJ
gujaf-279	272	15	the	the	DET
gujaf-279	272	16	most	most	ADV
gujaf-279	272	17	commonly	commonly	ADV
gujaf-279	272	18	used	use	VERB
gujaf-279	272	19	model	model	NOUN
gujaf-279	272	20	of	of	ADP
gujaf-279	272	21	measuring	measure	VERB
gujaf-279	272	22	coe	coe	PROPN
gujaf-279	272	23	among	among	ADP
gujaf-279	272	24	the	the	DET
gujaf-279	272	25	reviewed	review	VERB
gujaf-279	272	26	works	work	NOUN
gujaf-279	272	27	was	be	AUX
gujaf-279	272	28	easton	easton	PROPN
gujaf-279	272	29	's	's	PART
gujaf-279	272	30	(	(	PUNCT
gujaf-279	272	31	2004	2004	NUM
gujaf-279	272	32	)	)	PUNCT
gujaf-279	272	33	peg	peg	NOUN
gujaf-279	272	34	ratio	ratio	NOUN
gujaf-279	272	35	method	method	NOUN
gujaf-279	272	36	.	.	PUNCT
gujaf-279	273	1	four	four	NUM
gujaf-279	273	2	research	research	NOUN
gujaf-279	273	3	studies	study	NOUN
gujaf-279	273	4	used	use	VERB
gujaf-279	273	5	it	it	PRON
gujaf-279	273	6	.	.	PUNCT
gujaf-279	274	1	and	and	CCONJ
gujaf-279	274	2	this	this	PRON
gujaf-279	274	3	could	could	AUX
gujaf-279	274	4	be	be	AUX
gujaf-279	274	5	attributed	attribute	VERB
gujaf-279	274	6	to	to	ADP
gujaf-279	274	7	it	it	PRON
gujaf-279	274	8	being	be	AUX
gujaf-279	274	9	based	base	VERB
gujaf-279	274	10	on	on	ADP
gujaf-279	274	11	analysts	analyst	NOUN
gujaf-279	274	12	'	'	PART
gujaf-279	274	13	forecasts	forecast	NOUN
gujaf-279	274	14	that	that	PRON
gujaf-279	274	15	could	could	AUX
gujaf-279	274	16	capture	capture	VERB
gujaf-279	274	17	well	well	ADJ
gujaf-279	274	18	variation	variation	NOUN
gujaf-279	274	19	in	in	ADP
gujaf-279	274	20	coe	coe	PROPN
gujaf-279	274	21	,	,	PUNCT
gujaf-279	274	22	as	as	SCONJ
gujaf-279	274	23	pointed	point	VERB
gujaf-279	274	24	by	by	ADP
gujaf-279	274	25	pastor	pastor	PROPN
gujaf-279	274	26	et	et	PROPN
gujaf-279	274	27	al	al	PROPN
gujaf-279	274	28	.	.	PROPN
gujaf-279	275	1	(	(	PUNCT
gujaf-279	275	2	2008	2008	NUM
gujaf-279	275	3	)	)	PUNCT
gujaf-279	275	4	in	in	ADP
gujaf-279	275	5	peláez	peláez	PROPN
gujaf-279	275	6	(	(	PUNCT
gujaf-279	275	7	2010	2010	NUM
gujaf-279	275	8	)	)	PUNCT
gujaf-279	275	9	.	.	PUNCT
gujaf-279	276	1	easton	easton	PROPN
gujaf-279	276	2	's	's	PART
gujaf-279	276	3	(	(	PUNCT
gujaf-279	276	4	2004	2004	NUM
gujaf-279	276	5	)	)	PUNCT
gujaf-279	276	6	model	model	NOUN
gujaf-279	276	7	was	be	AUX
gujaf-279	276	8	followed	follow	VERB
gujaf-279	276	9	by	by	ADP
gujaf-279	276	10	capm	capm	PROPN
gujaf-279	276	11	and	and	CCONJ
gujaf-279	276	12	omran	omran	NOUN
gujaf-279	276	13	and	and	CCONJ
gujaf-279	276	14	pointon	pointon	PROPN
gujaf-279	276	15	(	(	PUNCT
gujaf-279	276	16	2004	2004	NUM
gujaf-279	276	17	)	)	PUNCT
gujaf-279	276	18	models	model	NOUN
gujaf-279	276	19	that	that	PRON
gujaf-279	276	20	were	be	AUX
gujaf-279	276	21	employed	employ	VERB
gujaf-279	276	22	in	in	ADP
gujaf-279	276	23	two	two	NUM
gujaf-279	276	24	works	work	NOUN
gujaf-279	276	25	each	each	PRON
gujaf-279	276	26	.	.	PUNCT
gujaf-279	277	1	the	the	DET
gujaf-279	277	2	required	require	VERB
gujaf-279	277	3	rate	rate	NOUN
gujaf-279	277	4	of	of	ADP
gujaf-279	277	5	return	return	NOUN
gujaf-279	277	6	(	(	PUNCT
gujaf-279	277	7	rrr	rrr	NOUN
gujaf-279	277	8	)	)	PUNCT
gujaf-279	277	9	and	and	CCONJ
gujaf-279	277	10	ex	ex	PRON
gujaf-279	277	11	ante	ante	NOUN
gujaf-279	277	12	investor	investor	NOUN
gujaf-279	277	13	's	's	PART
gujaf-279	277	14	required	require	VERB
gujaf-279	277	15	rate	rate	NOUN
gujaf-279	277	16	of	of	ADP
gujaf-279	277	17	return	return	NOUN
gujaf-279	277	18	were	be	AUX
gujaf-279	277	19	used	use	VERB
gujaf-279	277	20	once	once	ADV
gujaf-279	277	21	in	in	ADP
gujaf-279	277	22	separate	separate	ADJ
gujaf-279	277	23	studies	study	NOUN
gujaf-279	277	24	.	.	PUNCT
gujaf-279	278	1	figure	figure	VERB
gujaf-279	278	2	4	4	NUM
gujaf-279	278	3	:	:	PUNCT
gujaf-279	278	4	bar	bar	NOUN
gujaf-279	278	5	count	count	NOUN
gujaf-279	278	6	of	of	ADP
gujaf-279	278	7	measurement	measurement	NOUN
gujaf-279	278	8	of	of	ADP
gujaf-279	278	9	coe	coe	PROPN
gujaf-279	278	10	source	source	PROPN
gujaf-279	278	11	:	:	PUNCT
gujaf-279	278	12	spss	spss	PROPN
gujaf-279	278	13	26	26	NUM
gujaf-279	278	14	outputs	output	NOUN
gujaf-279	278	15	based	base	VERB
gujaf-279	278	16	on	on	ADP
gujaf-279	278	17	scores	score	NOUN
gujaf-279	278	18	of	of	ADP
gujaf-279	278	19	coe	coe	PROPN
gujaf-279	278	20	measures	measure	NOUN
gujaf-279	278	21	in	in	ADP
gujaf-279	278	22	the	the	DET
gujaf-279	278	23	review	review	NOUN
gujaf-279	278	24	gusau	gusau	ADJ
gujaf-279	278	25	journal	journal	NOUN
gujaf-279	278	26	of	of	ADP
gujaf-279	278	27	accounting	accounting	NOUN
gujaf-279	278	28	and	and	CCONJ
gujaf-279	278	29	finance	finance	NOUN
gujaf-279	278	30	,	,	PUNCT
gujaf-279	278	31	vol	vol	NOUN
gujaf-279	278	32	.	.	PROPN
gujaf-279	278	33	5	5	NUM
gujaf-279	278	34	,	,	PUNCT
gujaf-279	278	35	issue	issue	NOUN
gujaf-279	278	36	1	1	NUM
gujaf-279	278	37	,	,	PUNCT
gujaf-279	278	38	april	april	PROPN
gujaf-279	278	39	,	,	PUNCT
gujaf-279	278	40	2024	2024	NUM
gujaf-279	278	41	121	121	NUM
gujaf-279	278	42	moreover	moreover	ADV
gujaf-279	278	43	,	,	PUNCT
gujaf-279	278	44	the	the	DET
gujaf-279	278	45	review	review	NOUN
gujaf-279	278	46	shows	show	VERB
gujaf-279	278	47	that	that	SCONJ
gujaf-279	278	48	the	the	DET
gujaf-279	278	49	excess	excess	ADJ
gujaf-279	278	50	yield	yield	NOUN
gujaf-279	278	51	spread	spread	NOUN
gujaf-279	278	52	of	of	ADP
gujaf-279	278	53	a	a	DET
gujaf-279	278	54	bond	bond	NOUN
gujaf-279	278	55	issue	issue	NOUN
gujaf-279	278	56	was	be	AUX
gujaf-279	278	57	the	the	DET
gujaf-279	278	58	model	model	NOUN
gujaf-279	278	59	derrien	derrien	PROPN
gujaf-279	278	60	et	et	PROPN
gujaf-279	278	61	al	al	PROPN
gujaf-279	278	62	.	.	PROPN
gujaf-279	279	1	(	(	PUNCT
gujaf-279	279	2	2014	2014	NUM
gujaf-279	279	3	)	)	PUNCT
gujaf-279	279	4	used	use	VERB
gujaf-279	279	5	in	in	ADP
gujaf-279	279	6	the	the	DET
gujaf-279	279	7	study	study	NOUN
gujaf-279	279	8	of	of	ADP
gujaf-279	279	9	824	824	NUM
gujaf-279	279	10	publically	publically	ADV
gujaf-279	279	11	listed	list	VERB
gujaf-279	279	12	usa	usa	PROPN
gujaf-279	279	13	firms	firm	NOUN
gujaf-279	279	14	.	.	PUNCT
gujaf-279	280	1	thus	thus	ADV
gujaf-279	280	2	,	,	PUNCT
gujaf-279	280	3	kazemi	kazemi	PROPN
gujaf-279	280	4	and	and	CCONJ
gujaf-279	280	5	rahmani	rahmani	PROPN
gujaf-279	280	6	(	(	PUNCT
gujaf-279	280	7	2013	2013	NUM
gujaf-279	280	8	)	)	PUNCT
gujaf-279	280	9	model	model	NOUN
gujaf-279	280	10	of	of	ADP
gujaf-279	280	11	measuring	measure	VERB
gujaf-279	280	12	cod	cod	NOUN
gujaf-279	280	13	was	be	AUX
gujaf-279	280	14	the	the	DET
gujaf-279	280	15	most	most	ADV
gujaf-279	280	16	widely	widely	ADV
gujaf-279	280	17	used	use	VERB
gujaf-279	280	18	model	model	NOUN
gujaf-279	280	19	as	as	SCONJ
gujaf-279	280	20	it	it	PRON
gujaf-279	280	21	was	be	AUX
gujaf-279	280	22	used	use	VERB
gujaf-279	280	23	in	in	ADP
gujaf-279	280	24	two	two	NUM
gujaf-279	280	25	reviewed	review	VERB
gujaf-279	280	26	works	work	NOUN
gujaf-279	280	27	,	,	PUNCT
gujaf-279	280	28	that	that	ADV
gujaf-279	280	29	is	is	ADV
gujaf-279	280	30	,	,	PUNCT
gujaf-279	280	31	kazemi	kazemi	PROPN
gujaf-279	280	32	and	and	CCONJ
gujaf-279	280	33	rahmani	rahmani	PROPN
gujaf-279	280	34	(	(	PUNCT
gujaf-279	280	35	2013	2013	NUM
gujaf-279	280	36	)	)	PUNCT
gujaf-279	280	37	and	and	CCONJ
gujaf-279	280	38	ayagi	ayagi	NOUN
gujaf-279	280	39	and	and	CCONJ
gujaf-279	280	40	kurawa	kurawa	PROPN
gujaf-279	280	41	(	(	PUNCT
gujaf-279	280	42	2019	2019	NUM
gujaf-279	280	43	)	)	PUNCT
gujaf-279	280	44	.	.	PUNCT
gujaf-279	281	1	the	the	DET
gujaf-279	281	2	review	review	NOUN
gujaf-279	281	3	also	also	ADV
gujaf-279	281	4	shows	show	VERB
gujaf-279	281	5	that	that	SCONJ
gujaf-279	281	6	all	all	DET
gujaf-279	281	7	the	the	DET
gujaf-279	281	8	reviewed	review	VERB
gujaf-279	281	9	works	work	NOUN
gujaf-279	281	10	used	use	VERB
gujaf-279	281	11	quantitative	quantitative	ADJ
gujaf-279	281	12	research	research	NOUN
gujaf-279	281	13	methods	method	NOUN
gujaf-279	281	14	.	.	PUNCT
gujaf-279	282	1	there	there	PRON
gujaf-279	282	2	was	be	VERB
gujaf-279	282	3	no	no	DET
gujaf-279	282	4	evidence	evidence	NOUN
gujaf-279	282	5	of	of	ADP
gujaf-279	282	6	qualitative	qualitative	ADJ
gujaf-279	282	7	or	or	CCONJ
gujaf-279	282	8	mixed	mixed	ADJ
gujaf-279	282	9	methods	method	NOUN
gujaf-279	282	10	used	use	VERB
gujaf-279	282	11	by	by	ADP
gujaf-279	282	12	the	the	DET
gujaf-279	282	13	reviewed	review	VERB
gujaf-279	282	14	research	research	NOUN
gujaf-279	282	15	studies	study	NOUN
gujaf-279	282	16	.	.	PUNCT
gujaf-279	283	1	also	also	ADV
gujaf-279	283	2	,	,	PUNCT
gujaf-279	283	3	the	the	DET
gujaf-279	283	4	data	datum	NOUN
gujaf-279	283	5	analysis	analysis	NOUN
gujaf-279	283	6	technique	technique	NOUN
gujaf-279	283	7	employed	employ	VERB
gujaf-279	283	8	by	by	ADP
gujaf-279	283	9	the	the	DET
gujaf-279	283	10	reviewed	review	VERB
gujaf-279	283	11	articles	article	NOUN
gujaf-279	283	12	was	be	AUX
gujaf-279	283	13	a	a	DET
gujaf-279	283	14	regression	regression	NOUN
gujaf-279	283	15	.	.	PUNCT
gujaf-279	284	1	only	only	ADV
gujaf-279	284	2	one	one	NUM
gujaf-279	284	3	study	study	NOUN
gujaf-279	284	4	,	,	PUNCT
gujaf-279	284	5	diantimala	diantimala	NOUN
gujaf-279	284	6	et	et	PROPN
gujaf-279	284	7	al	al	PROPN
gujaf-279	284	8	.	.	PROPN
gujaf-279	284	9	(	(	PUNCT
gujaf-279	284	10	2022	2022	NUM
gujaf-279	284	11	)	)	PUNCT
gujaf-279	284	12	,	,	PUNCT
gujaf-279	284	13	used	use	VERB
gujaf-279	284	14	recursive	recursive	ADJ
gujaf-279	284	15	correlation	correlation	NOUN
gujaf-279	284	16	in	in	ADP
gujaf-279	284	17	studying	study	VERB
gujaf-279	284	18	indonesian	indonesian	ADJ
gujaf-279	284	19	nonfinancial	nonfinancial	ADJ
gujaf-279	284	20	firms	firm	NOUN
gujaf-279	284	21	.	.	PUNCT
gujaf-279	285	1	analysis	analysis	NOUN
gujaf-279	285	2	of	of	ADP
gujaf-279	285	3	findings	finding	NOUN
gujaf-279	285	4	from	from	ADP
gujaf-279	285	5	the	the	DET
gujaf-279	285	6	reviewed	review	VERB
gujaf-279	285	7	articles	article	NOUN
gujaf-279	285	8	the	the	DET
gujaf-279	285	9	analysis	analysis	NOUN
gujaf-279	285	10	of	of	ADP
gujaf-279	285	11	findings	finding	NOUN
gujaf-279	285	12	from	from	ADP
gujaf-279	285	13	the	the	DET
gujaf-279	285	14	reviewed	review	VERB
gujaf-279	285	15	articles	article	NOUN
gujaf-279	285	16	is	be	AUX
gujaf-279	285	17	classified	classify	VERB
gujaf-279	285	18	based	base	VERB
gujaf-279	285	19	on	on	ADP
gujaf-279	285	20	the	the	DET
gujaf-279	285	21	effect	effect	NOUN
gujaf-279	285	22	of	of	ADP
gujaf-279	285	23	ia	ia	PROPN
gujaf-279	285	24	on	on	ADP
gujaf-279	285	25	each	each	DET
gujaf-279	285	26	type	type	NOUN
gujaf-279	285	27	of	of	ADP
gujaf-279	285	28	coc	coc	NOUN
gujaf-279	285	29	considered	consider	VERB
gujaf-279	285	30	in	in	ADP
gujaf-279	285	31	the	the	DET
gujaf-279	285	32	articles	article	NOUN
gujaf-279	285	33	.	.	PUNCT
gujaf-279	286	1	it	it	PRON
gujaf-279	286	2	should	should	AUX
gujaf-279	286	3	be	be	AUX
gujaf-279	286	4	noted	note	VERB
gujaf-279	286	5	that	that	SCONJ
gujaf-279	286	6	asadbakhti	asadbakhti	NOUN
gujaf-279	286	7	and	and	CCONJ
gujaf-279	286	8	malgharni	malgharni	PROPN
gujaf-279	286	9	(	(	PUNCT
gujaf-279	286	10	2016	2016	NUM
gujaf-279	286	11	)	)	PUNCT
gujaf-279	286	12	dropped	drop	VERB
gujaf-279	286	13	due	due	ADJ
gujaf-279	286	14	their	their	PRON
gujaf-279	286	15	failure	failure	NOUN
gujaf-279	286	16	to	to	PART
gujaf-279	286	17	disclose	disclose	VERB
gujaf-279	286	18	what	what	PRON
gujaf-279	286	19	constitutes	constitute	VERB
gujaf-279	286	20	investment	investment	NOUN
gujaf-279	286	21	cost	cost	NOUN
gujaf-279	286	22	and	and	CCONJ
gujaf-279	286	23	how	how	SCONJ
gujaf-279	286	24	it	it	PRON
gujaf-279	286	25	was	be	AUX
gujaf-279	286	26	measured	measure	VERB
gujaf-279	286	27	.	.	PUNCT
gujaf-279	287	1	also	also	ADV
gujaf-279	287	2	,	,	PUNCT
gujaf-279	287	3	diantimala	diantimala	PROPN
gujaf-279	287	4	et	et	PROPN
gujaf-279	287	5	al	al	PROPN
gujaf-279	287	6	.	.	PROPN
gujaf-279	287	7	(	(	PUNCT
gujaf-279	287	8	2022	2022	NUM
gujaf-279	287	9	)	)	PUNCT
gujaf-279	287	10	were	be	AUX
gujaf-279	287	11	dropped	drop	VERB
gujaf-279	287	12	from	from	ADP
gujaf-279	287	13	the	the	DET
gujaf-279	287	14	analysis	analysis	NOUN
gujaf-279	287	15	due	due	ADP
gujaf-279	287	16	to	to	ADP
gujaf-279	287	17	inability	inability	NOUN
gujaf-279	287	18	of	of	ADP
gujaf-279	287	19	the	the	DET
gujaf-279	287	20	technique	technique	NOUN
gujaf-279	287	21	employed	employ	VERB
gujaf-279	287	22	(	(	PUNCT
gujaf-279	287	23	that	that	PRON
gujaf-279	287	24	is	be	AUX
gujaf-279	287	25	,	,	PUNCT
gujaf-279	287	26	recursive	recursive	ADJ
gujaf-279	287	27	correlation	correlation	NOUN
gujaf-279	287	28	)	)	PUNCT
gujaf-279	287	29	to	to	PART
gujaf-279	287	30	capture	capture	VERB
gujaf-279	287	31	the	the	DET
gujaf-279	287	32	effect	effect	NOUN
gujaf-279	287	33	of	of	ADP
gujaf-279	287	34	ia	ia	PROPN
gujaf-279	287	35	on	on	ADP
gujaf-279	287	36	coe	coe	PROPN
gujaf-279	287	37	specifically	specifically	ADV
gujaf-279	287	38	.	.	PUNCT
gujaf-279	288	1	thus	thus	ADV
gujaf-279	288	2	,	,	PUNCT
gujaf-279	288	3	the	the	DET
gujaf-279	288	4	study	study	NOUN
gujaf-279	288	5	of	of	ADP
gujaf-279	288	6	findings	finding	NOUN
gujaf-279	288	7	is	be	AUX
gujaf-279	288	8	restricted	restrict	VERB
gujaf-279	288	9	to	to	ADP
gujaf-279	288	10	the	the	DET
gujaf-279	288	11	remaining	remain	VERB
gujaf-279	288	12	fourteen	fourteen	NUM
gujaf-279	288	13	(	(	PUNCT
gujaf-279	288	14	14	14	NUM
gujaf-279	288	15	)	)	PUNCT
gujaf-279	288	16	reviewed	review	VERB
gujaf-279	288	17	articles	article	NOUN
gujaf-279	288	18	,	,	PUNCT
gujaf-279	288	19	as	as	SCONJ
gujaf-279	288	20	depicted	depict	VERB
gujaf-279	288	21	in	in	ADP
gujaf-279	288	22	figures	figure	NOUN
gujaf-279	288	23	5	5	NUM
gujaf-279	288	24	,	,	PUNCT
gujaf-279	288	25	6	6	NUM
gujaf-279	288	26	and	and	CCONJ
gujaf-279	288	27	7	7	NUM
gujaf-279	288	28	.	.	X
gujaf-279	288	29	figure	figure	NOUN
gujaf-279	288	30	5	5	NUM
gujaf-279	288	31	:	:	PUNCT
gujaf-279	288	32	ia	ia	PROPN
gujaf-279	288	33	and	and	CCONJ
gujaf-279	288	34	coe	coe	PROPN
gujaf-279	288	35	source	source	PROPN
gujaf-279	288	36	:	:	PUNCT
gujaf-279	288	37	spss	spss	PROPN
gujaf-279	288	38	26	26	NUM
gujaf-279	288	39	outputs	output	NOUN
gujaf-279	288	40	based	base	VERB
gujaf-279	288	41	on	on	ADP
gujaf-279	288	42	findings	finding	NOUN
gujaf-279	288	43	from	from	ADP
gujaf-279	288	44	ia	ia	PROPN
gujaf-279	288	45	and	and	CCONJ
gujaf-279	288	46	coe	coe	PROPN
gujaf-279	288	47	review	review	NOUN
gujaf-279	288	48	the	the	DET
gujaf-279	288	49	review	review	NOUN
gujaf-279	288	50	shows	show	VERB
gujaf-279	288	51	that	that	SCONJ
gujaf-279	288	52	the	the	DET
gujaf-279	288	53	results	result	NOUN
gujaf-279	288	54	found	find	VERB
gujaf-279	288	55	by	by	ADP
gujaf-279	288	56	the	the	DET
gujaf-279	288	57	reviewed	review	VERB
gujaf-279	288	58	studies	study	NOUN
gujaf-279	288	59	regarding	regard	VERB
gujaf-279	288	60	the	the	DET
gujaf-279	288	61	influence	influence	NOUN
gujaf-279	288	62	of	of	ADP
gujaf-279	288	63	ia	ia	PROPN
gujaf-279	288	64	on	on	ADP
gujaf-279	288	65	coe	coe	PROPN
gujaf-279	288	66	are	be	AUX
gujaf-279	288	67	in	in	ADP
gujaf-279	288	68	three	three	NUM
gujaf-279	288	69	sets	set	NOUN
gujaf-279	288	70	,	,	PUNCT
gujaf-279	288	71	that	that	ADV
gujaf-279	288	72	is	is	ADV
gujaf-279	288	73	,	,	PUNCT
gujaf-279	288	74	positive	positive	ADJ
gujaf-279	288	75	,	,	PUNCT
gujaf-279	288	76	negative	negative	ADJ
gujaf-279	288	77	and	and	CCONJ
gujaf-279	288	78	mixed	mixed	ADJ
gujaf-279	288	79	.	.	PUNCT
gujaf-279	289	1	gusau	gusau	ADJ
gujaf-279	289	2	journal	journal	PROPN
gujaf-279	289	3	of	of	ADP
gujaf-279	289	4	accounting	accounting	NOUN
gujaf-279	289	5	and	and	CCONJ
gujaf-279	289	6	finance	finance	NOUN
gujaf-279	289	7	,	,	PUNCT
gujaf-279	289	8	vol	vol	NOUN
gujaf-279	289	9	.	.	PROPN
gujaf-279	289	10	5	5	NUM
gujaf-279	289	11	,	,	PUNCT
gujaf-279	289	12	issue	issue	NOUN
gujaf-279	289	13	1	1	NUM
gujaf-279	289	14	,	,	PUNCT
gujaf-279	289	15	april	april	PROPN
gujaf-279	289	16	,	,	PUNCT
gujaf-279	289	17	2024	2024	NUM
gujaf-279	289	18	122	122	NUM
gujaf-279	289	19	seven	seven	NUM
gujaf-279	289	20	(	(	PUNCT
gujaf-279	289	21	7	7	X
gujaf-279	289	22	)	)	PUNCT
gujaf-279	289	23	articles	article	NOUN
gujaf-279	289	24	established	establish	VERB
gujaf-279	289	25	that	that	SCONJ
gujaf-279	289	26	ia	ia	PROPN
gujaf-279	289	27	positively	positively	ADV
gujaf-279	289	28	affected	affect	VERB
gujaf-279	289	29	on	on	ADP
gujaf-279	289	30	coe	coe	PROPN
gujaf-279	289	31	.	.	PUNCT
gujaf-279	290	1	this	this	PRON
gujaf-279	290	2	is	be	AUX
gujaf-279	290	3	represented	represent	VERB
gujaf-279	290	4	by	by	ADP
gujaf-279	290	5	a	a	DET
gujaf-279	290	6	blue	blue	ADJ
gujaf-279	290	7	area	area	NOUN
gujaf-279	290	8	and	and	CCONJ
gujaf-279	290	9	about	about	ADV
gujaf-279	290	10	77.78	77.78	NUM
gujaf-279	290	11	%	%	NOUN
gujaf-279	290	12	in	in	ADP
gujaf-279	290	13	figure	figure	NOUN
gujaf-279	290	14	5	5	NUM
gujaf-279	290	15	.	.	PUNCT
gujaf-279	291	1	the	the	DET
gujaf-279	291	2	implication	implication	NOUN
gujaf-279	291	3	is	be	AUX
gujaf-279	291	4	that	that	SCONJ
gujaf-279	291	5	coe	coe	PROPN
gujaf-279	291	6	will	will	AUX
gujaf-279	291	7	continue	continue	VERB
gujaf-279	291	8	to	to	PART
gujaf-279	291	9	increase	increase	VERB
gujaf-279	291	10	as	as	ADV
gujaf-279	291	11	long	long	ADV
gujaf-279	291	12	as	as	SCONJ
gujaf-279	291	13	there	there	PRON
gujaf-279	291	14	is	be	VERB
gujaf-279	291	15	an	an	DET
gujaf-279	291	16	increase	increase	NOUN
gujaf-279	291	17	in	in	ADP
gujaf-279	291	18	the	the	DET
gujaf-279	291	19	level	level	NOUN
gujaf-279	291	20	of	of	ADP
gujaf-279	291	21	ia	ia	PROPN
gujaf-279	291	22	.	.	PUNCT
gujaf-279	292	1	this	this	PRON
gujaf-279	292	2	supported	support	VERB
gujaf-279	292	3	and	and	CCONJ
gujaf-279	292	4	strengthened	strengthen	VERB
gujaf-279	292	5	the	the	DET
gujaf-279	292	6	first	first	ADJ
gujaf-279	292	7	premise	premise	NOUN
gujaf-279	292	8	advanced	advance	VERB
gujaf-279	292	9	by	by	ADP
gujaf-279	292	10	the	the	DET
gujaf-279	292	11	pecking	pecking	NOUN
gujaf-279	292	12	order	order	NOUN
gujaf-279	292	13	theory	theory	NOUN
gujaf-279	292	14	,	,	PUNCT
gujaf-279	292	15	in	in	ADP
gujaf-279	292	16	which	which	PRON
gujaf-279	292	17	the	the	DET
gujaf-279	292	18	theory	theory	NOUN
gujaf-279	292	19	proposed	propose	VERB
gujaf-279	292	20	that	that	SCONJ
gujaf-279	292	21	an	an	DET
gujaf-279	292	22	increase	increase	NOUN
gujaf-279	292	23	in	in	ADP
gujaf-279	292	24	asymmetric	asymmetric	ADJ
gujaf-279	292	25	information	information	NOUN
gujaf-279	292	26	would	would	AUX
gujaf-279	292	27	directly	directly	ADV
gujaf-279	292	28	affect	affect	VERB
gujaf-279	292	29	financing	financing	NOUN
gujaf-279	292	30	cost	cost	NOUN
gujaf-279	292	31	.	.	PUNCT
gujaf-279	293	1	conversely	conversely	ADV
gujaf-279	293	2	,	,	PUNCT
gujaf-279	293	3	the	the	DET
gujaf-279	293	4	review	review	NOUN
gujaf-279	293	5	shows	show	VERB
gujaf-279	293	6	that	that	SCONJ
gujaf-279	293	7	one	one	NUM
gujaf-279	293	8	study	study	NOUN
gujaf-279	293	9	conducted	conduct	VERB
gujaf-279	293	10	by	by	ADP
gujaf-279	293	11	melinda	melinda	PROPN
gujaf-279	293	12	and	and	CCONJ
gujaf-279	293	13	barokah	barokah	PROPN
gujaf-279	293	14	(	(	PUNCT
gujaf-279	293	15	2019	2019	NUM
gujaf-279	293	16	)	)	PUNCT
gujaf-279	293	17	confirmed	confirm	VERB
gujaf-279	293	18	a	a	DET
gujaf-279	293	19	negative	negative	ADJ
gujaf-279	293	20	impact	impact	NOUN
gujaf-279	293	21	of	of	ADP
gujaf-279	293	22	ia	ia	PROPN
gujaf-279	293	23	on	on	ADP
gujaf-279	293	24	coe	coe	PROPN
gujaf-279	293	25	,	,	PUNCT
gujaf-279	293	26	which	which	PRON
gujaf-279	293	27	contradicts	contradict	VERB
gujaf-279	293	28	the	the	DET
gujaf-279	293	29	basic	basic	ADJ
gujaf-279	293	30	argument	argument	NOUN
gujaf-279	293	31	of	of	ADP
gujaf-279	293	32	the	the	DET
gujaf-279	293	33	pecking	pecking	NOUN
gujaf-279	293	34	order	order	NOUN
gujaf-279	293	35	theory	theory	NOUN
gujaf-279	293	36	.	.	PUNCT
gujaf-279	294	1	this	this	PRON
gujaf-279	294	2	is	be	AUX
gujaf-279	294	3	represented	represent	VERB
gujaf-279	294	4	by	by	ADP
gujaf-279	294	5	the	the	DET
gujaf-279	294	6	red	red	ADJ
gujaf-279	294	7	portion	portion	NOUN
gujaf-279	294	8	and	and	CCONJ
gujaf-279	294	9	11.11	11.11	NUM
gujaf-279	294	10	%	%	NOUN
gujaf-279	294	11	in	in	ADP
gujaf-279	294	12	figure	figure	NOUN
gujaf-279	294	13	5	5	NUM
gujaf-279	294	14	.	.	PUNCT
gujaf-279	295	1	another	another	DET
gujaf-279	295	2	study	study	NOUN
gujaf-279	295	3	also	also	ADV
gujaf-279	295	4	contradicted	contradict	VERB
gujaf-279	295	5	that	that	DET
gujaf-279	295	6	basic	basic	ADJ
gujaf-279	295	7	proposition	proposition	NOUN
gujaf-279	295	8	on	on	ADP
gujaf-279	295	9	the	the	DET
gujaf-279	295	10	one	one	NUM
gujaf-279	295	11	hand	hand	NOUN
gujaf-279	295	12	and	and	CCONJ
gujaf-279	295	13	strengthened	strengthen	VERB
gujaf-279	295	14	it	it	PRON
gujaf-279	295	15	on	on	ADP
gujaf-279	295	16	the	the	DET
gujaf-279	295	17	other	other	ADJ
gujaf-279	295	18	;	;	PUNCT
gujaf-279	295	19	it	it	PRON
gujaf-279	295	20	found	find	VERB
gujaf-279	295	21	results	result	NOUN
gujaf-279	295	22	that	that	PRON
gujaf-279	295	23	varied	varied	ADJ
gujaf-279	295	24	with	with	ADP
gujaf-279	295	25	the	the	DET
gujaf-279	295	26	models	model	NOUN
gujaf-279	295	27	of	of	ADP
gujaf-279	295	28	ia	ia	PROPN
gujaf-279	295	29	used	use	VERB
gujaf-279	295	30	.	.	PUNCT
gujaf-279	296	1	this	this	PRON
gujaf-279	296	2	is	be	AUX
gujaf-279	296	3	also	also	ADV
gujaf-279	296	4	represented	represent	VERB
gujaf-279	296	5	by	by	ADP
gujaf-279	296	6	11.11	11.11	NUM
gujaf-279	296	7	%	%	NOUN
gujaf-279	296	8	in	in	ADP
gujaf-279	296	9	figure	figure	NOUN
gujaf-279	296	10	5	5	NUM
gujaf-279	296	11	.	.	PUNCT
gujaf-279	296	12	figure	figure	VERB
gujaf-279	296	13	6	6	NUM
gujaf-279	296	14	:	:	PUNCT
gujaf-279	296	15	ia	ia	PROPN
gujaf-279	296	16	and	and	CCONJ
gujaf-279	296	17	cod	cod	PROPN
gujaf-279	296	18	source	source	NOUN
gujaf-279	296	19	:	:	PUNCT
gujaf-279	296	20	spss	spss	PROPN
gujaf-279	296	21	26	26	NUM
gujaf-279	296	22	outputs	output	NOUN
gujaf-279	296	23	based	base	VERB
gujaf-279	296	24	on	on	ADP
gujaf-279	296	25	findings	finding	NOUN
gujaf-279	296	26	from	from	ADP
gujaf-279	296	27	ia	ia	PROPN
gujaf-279	296	28	and	and	CCONJ
gujaf-279	296	29	cod	cod	PROPN
gujaf-279	296	30	review	review	NOUN
gujaf-279	296	31	from	from	ADP
gujaf-279	296	32	the	the	DET
gujaf-279	296	33	review	review	NOUN
gujaf-279	296	34	,	,	PUNCT
gujaf-279	296	35	only	only	ADV
gujaf-279	296	36	derrien	derrien	PROPN
gujaf-279	296	37	et	et	PROPN
gujaf-279	296	38	al	al	PROPN
gujaf-279	296	39	.	.	PROPN
gujaf-279	297	1	(	(	PUNCT
gujaf-279	297	2	2014	2014	NUM
gujaf-279	297	3	)	)	PUNCT
gujaf-279	297	4	was	be	AUX
gujaf-279	297	5	found	find	VERB
gujaf-279	297	6	to	to	PART
gujaf-279	297	7	have	have	AUX
gujaf-279	297	8	specifically	specifically	ADV
gujaf-279	297	9	examined	examine	VERB
gujaf-279	297	10	the	the	DET
gujaf-279	297	11	effect	effect	NOUN
gujaf-279	297	12	of	of	ADP
gujaf-279	297	13	ia	ia	PROPN
gujaf-279	297	14	on	on	ADP
gujaf-279	297	15	cod	cod	PROPN
gujaf-279	297	16	and	and	CCONJ
gujaf-279	297	17	the	the	DET
gujaf-279	297	18	result	result	NOUN
gujaf-279	297	19	confirmed	confirm	VERB
gujaf-279	297	20	that	that	SCONJ
gujaf-279	297	21	ia	ia	PROPN
gujaf-279	297	22	positively	positively	ADV
gujaf-279	297	23	impact	impact	VERB
gujaf-279	297	24	cod	cod	NOUN
gujaf-279	297	25	.	.	PUNCT
gujaf-279	298	1	that	that	PRON
gujaf-279	298	2	also	also	ADV
gujaf-279	298	3	explains	explain	VERB
gujaf-279	298	4	the	the	DET
gujaf-279	298	5	100	100	NUM
gujaf-279	298	6	%	%	NOUN
gujaf-279	298	7	and	and	CCONJ
gujaf-279	298	8	all	all	DET
gujaf-279	298	9	blue	blue	ADJ
gujaf-279	298	10	depicted	depict	VERB
gujaf-279	298	11	in	in	ADP
gujaf-279	298	12	figure	figure	NOUN
gujaf-279	298	13	6	6	NUM
gujaf-279	298	14	.	.	PUNCT
gujaf-279	299	1	this	this	DET
gujaf-279	299	2	position	position	NOUN
gujaf-279	299	3	supported	support	VERB
gujaf-279	299	4	the	the	DET
gujaf-279	299	5	arguments	argument	NOUN
gujaf-279	299	6	of	of	ADP
gujaf-279	299	7	scholars	scholar	NOUN
gujaf-279	299	8	such	such	ADJ
gujaf-279	299	9	as	as	ADP
gujaf-279	299	10	xie	xie	PROPN
gujaf-279	299	11	(	(	PUNCT
gujaf-279	299	12	2013	2013	NUM
gujaf-279	299	13	)	)	PUNCT
gujaf-279	299	14	,	,	PUNCT
gujaf-279	299	15	who	who	PRON
gujaf-279	299	16	argued	argue	VERB
gujaf-279	299	17	that	that	SCONJ
gujaf-279	299	18	cod	cod	NOUN
gujaf-279	299	19	will	will	AUX
gujaf-279	299	20	increase	increase	VERB
gujaf-279	299	21	with	with	ADP
gujaf-279	299	22	an	an	DET
gujaf-279	299	23	increase	increase	NOUN
gujaf-279	299	24	in	in	ADP
gujaf-279	299	25	ia	ia	PROPN
gujaf-279	299	26	.	.	PROPN
gujaf-279	299	27	gusau	gusau	PROPN
gujaf-279	299	28	journal	journal	PROPN
gujaf-279	299	29	of	of	ADP
gujaf-279	299	30	accounting	accounting	NOUN
gujaf-279	299	31	and	and	CCONJ
gujaf-279	299	32	finance	finance	NOUN
gujaf-279	299	33	,	,	PUNCT
gujaf-279	299	34	vol	vol	NOUN
gujaf-279	299	35	.	.	PROPN
gujaf-279	299	36	5	5	NUM
gujaf-279	299	37	,	,	PUNCT
gujaf-279	299	38	issue	issue	NOUN
gujaf-279	299	39	1	1	NUM
gujaf-279	299	40	,	,	PUNCT
gujaf-279	299	41	april	april	PROPN
gujaf-279	299	42	,	,	PUNCT
gujaf-279	299	43	2024	2024	NUM
gujaf-279	299	44	123	123	NUM
gujaf-279	299	45	figure	figure	NOUN
gujaf-279	299	46	7	7	NUM
gujaf-279	299	47	:	:	PUNCT
gujaf-279	299	48	ia	ia	PROPN
gujaf-279	299	49	and	and	CCONJ
gujaf-279	299	50	wacc	wacc	PROPN
gujaf-279	299	51	source	source	NOUN
gujaf-279	299	52	:	:	PUNCT
gujaf-279	299	53	spss	spss	PROPN
gujaf-279	299	54	26	26	NUM
gujaf-279	299	55	outputs	output	NOUN
gujaf-279	299	56	based	base	VERB
gujaf-279	299	57	on	on	ADP
gujaf-279	299	58	findings	finding	NOUN
gujaf-279	299	59	from	from	ADP
gujaf-279	299	60	ia	ia	PROPN
gujaf-279	299	61	and	and	CCONJ
gujaf-279	299	62	wacc	wacc	PROPN
gujaf-279	299	63	in	in	ADP
gujaf-279	299	64	the	the	DET
gujaf-279	299	65	review	review	NOUN
gujaf-279	299	66	the	the	DET
gujaf-279	299	67	review	review	NOUN
gujaf-279	299	68	shows	show	VERB
gujaf-279	299	69	that	that	SCONJ
gujaf-279	299	70	the	the	DET
gujaf-279	299	71	number	number	NOUN
gujaf-279	299	72	of	of	ADP
gujaf-279	299	73	studies	study	NOUN
gujaf-279	299	74	that	that	PRON
gujaf-279	299	75	examined	examine	VERB
gujaf-279	299	76	the	the	DET
gujaf-279	299	77	effect	effect	NOUN
gujaf-279	299	78	of	of	ADP
gujaf-279	299	79	ia	ia	PROPN
gujaf-279	299	80	on	on	ADP
gujaf-279	299	81	wacc	wacc	PROPN
gujaf-279	299	82	is	be	AUX
gujaf-279	299	83	four	four	NUM
gujaf-279	299	84	(	(	PUNCT
gujaf-279	299	85	4	4	NUM
gujaf-279	299	86	)	)	PUNCT
gujaf-279	299	87	and	and	CCONJ
gujaf-279	299	88	the	the	DET
gujaf-279	299	89	results	result	NOUN
gujaf-279	299	90	found	find	VERB
gujaf-279	299	91	are	be	AUX
gujaf-279	299	92	in	in	ADP
gujaf-279	299	93	two	two	NUM
gujaf-279	299	94	sets	set	NOUN
gujaf-279	299	95	,	,	PUNCT
gujaf-279	299	96	positive	positive	ADJ
gujaf-279	299	97	and	and	CCONJ
gujaf-279	299	98	negative	negative	ADJ
gujaf-279	299	99	impacts	impact	NOUN
gujaf-279	299	100	.	.	PUNCT
gujaf-279	300	1	the	the	DET
gujaf-279	300	2	number	number	NOUN
gujaf-279	300	3	of	of	ADP
gujaf-279	300	4	studies	study	NOUN
gujaf-279	300	5	that	that	PRON
gujaf-279	300	6	confirmed	confirm	VERB
gujaf-279	300	7	that	that	SCONJ
gujaf-279	300	8	ia	ia	PROPN
gujaf-279	300	9	positively	positively	ADV
gujaf-279	300	10	effects	effect	NOUN
gujaf-279	300	11	on	on	ADP
gujaf-279	300	12	wacc	wacc	PROPN
gujaf-279	300	13	is	be	AUX
gujaf-279	300	14	three	three	NUM
gujaf-279	300	15	(	(	PUNCT
gujaf-279	300	16	3	3	NUM
gujaf-279	300	17	)	)	PUNCT
gujaf-279	300	18	.	.	PUNCT
gujaf-279	301	1	they	they	PRON
gujaf-279	301	2	are	be	AUX
gujaf-279	301	3	represented	represent	VERB
gujaf-279	301	4	by	by	ADP
gujaf-279	301	5	75	75	NUM
gujaf-279	301	6	%	%	NOUN
gujaf-279	301	7	and	and	CCONJ
gujaf-279	301	8	blue	blue	ADJ
gujaf-279	301	9	area	area	NOUN
gujaf-279	301	10	in	in	ADP
gujaf-279	301	11	figure	figure	NOUN
gujaf-279	301	12	7	7	NUM
gujaf-279	301	13	.	.	PUNCT
gujaf-279	302	1	their	their	PRON
gujaf-279	302	2	findings	finding	NOUN
gujaf-279	302	3	are	be	AUX
gujaf-279	302	4	in	in	ADP
gujaf-279	302	5	agreement	agreement	NOUN
gujaf-279	302	6	with	with	ADP
gujaf-279	302	7	the	the	DET
gujaf-279	302	8	first	first	ADJ
gujaf-279	302	9	proposition	proposition	NOUN
gujaf-279	302	10	of	of	ADP
gujaf-279	302	11	the	the	DET
gujaf-279	302	12	pecking	pecking	NOUN
gujaf-279	302	13	order	order	NOUN
gujaf-279	302	14	theory	theory	NOUN
gujaf-279	302	15	.	.	PUNCT
gujaf-279	303	1	the	the	DET
gujaf-279	303	2	remaining	remain	VERB
gujaf-279	303	3	25	25	NUM
gujaf-279	303	4	%	%	NOUN
gujaf-279	303	5	in	in	ADP
gujaf-279	303	6	figure	figure	NOUN
gujaf-279	303	7	7	7	NUM
gujaf-279	303	8	represents	represent	VERB
gujaf-279	303	9	one	one	NUM
gujaf-279	303	10	study	study	NOUN
gujaf-279	303	11	(	(	PUNCT
gujaf-279	303	12	khaleefah	khaleefah	PROPN
gujaf-279	303	13	and	and	CCONJ
gujaf-279	303	14	al	al	PROPN
gujaf-279	303	15	-	-	PUNCT
gujaf-279	303	16	hussainy	hussainy	ADJ
gujaf-279	303	17	,	,	PUNCT
gujaf-279	303	18	2023	2023	NUM
gujaf-279	303	19	)	)	PUNCT
gujaf-279	303	20	as	as	SCONJ
gujaf-279	303	21	presented	present	VERB
gujaf-279	303	22	in	in	ADP
gujaf-279	303	23	the	the	DET
gujaf-279	303	24	review	review	NOUN
gujaf-279	303	25	,	,	PUNCT
gujaf-279	303	26	which	which	PRON
gujaf-279	303	27	found	find	VERB
gujaf-279	303	28	a	a	DET
gujaf-279	303	29	conflicting	conflicting	ADJ
gujaf-279	303	30	result	result	NOUN
gujaf-279	303	31	with	with	ADP
gujaf-279	303	32	the	the	DET
gujaf-279	303	33	first	first	ADJ
gujaf-279	303	34	three	three	NUM
gujaf-279	303	35	.	.	PUNCT
gujaf-279	304	1	thus	thus	ADV
gujaf-279	304	2	,	,	PUNCT
gujaf-279	304	3	its	its	PRON
gujaf-279	304	4	stance	stance	NOUN
gujaf-279	304	5	contravened	contravene	VERB
gujaf-279	304	6	the	the	DET
gujaf-279	304	7	first	first	ADJ
gujaf-279	304	8	premise	premise	NOUN
gujaf-279	304	9	of	of	ADP
gujaf-279	304	10	the	the	DET
gujaf-279	304	11	pecking	pecking	NOUN
gujaf-279	304	12	order	order	NOUN
gujaf-279	304	13	theory	theory	NOUN
gujaf-279	304	14	.	.	PUNCT
gujaf-279	305	1	5	5	X
gujaf-279	305	2	.	.	X
gujaf-279	305	3	conclusions	conclusion	NOUN
gujaf-279	305	4	and	and	CCONJ
gujaf-279	305	5	recommendations	recommendation	NOUN
gujaf-279	305	6	from	from	ADP
gujaf-279	305	7	the	the	DET
gujaf-279	305	8	critical	critical	ADJ
gujaf-279	305	9	review	review	NOUN
gujaf-279	305	10	carried	carry	VERB
gujaf-279	305	11	out	out	ADP
gujaf-279	305	12	in	in	ADP
gujaf-279	305	13	the	the	DET
gujaf-279	305	14	previous	previous	ADJ
gujaf-279	305	15	section	section	NOUN
gujaf-279	305	16	,	,	PUNCT
gujaf-279	305	17	this	this	DET
gujaf-279	305	18	paper	paper	NOUN
gujaf-279	305	19	has	have	AUX
gujaf-279	305	20	found	find	VERB
gujaf-279	305	21	that	that	SCONJ
gujaf-279	305	22	results	result	NOUN
gujaf-279	305	23	obtained	obtain	VERB
gujaf-279	305	24	by	by	ADP
gujaf-279	305	25	the	the	DET
gujaf-279	305	26	reviewed	review	VERB
gujaf-279	305	27	studies	study	NOUN
gujaf-279	305	28	regarding	regard	VERB
gujaf-279	305	29	the	the	DET
gujaf-279	305	30	impact	impact	NOUN
gujaf-279	305	31	of	of	ADP
gujaf-279	305	32	ia	ia	PROPN
gujaf-279	305	33	on	on	ADP
gujaf-279	305	34	coe	coe	PROPN
gujaf-279	305	35	or	or	CCONJ
gujaf-279	305	36	wacc	wacc	PROPN
gujaf-279	305	37	are	be	AUX
gujaf-279	305	38	in	in	ADP
gujaf-279	305	39	two	two	NUM
gujaf-279	305	40	sets	set	NOUN
gujaf-279	305	41	:	:	PUNCT
gujaf-279	305	42	positive	positive	ADJ
gujaf-279	305	43	and	and	CCONJ
gujaf-279	305	44	negative	negative	ADJ
gujaf-279	305	45	.	.	PUNCT
gujaf-279	306	1	however	however	ADV
gujaf-279	306	2	,	,	PUNCT
gujaf-279	306	3	most	most	ADJ
gujaf-279	306	4	of	of	ADP
gujaf-279	306	5	them	they	PRON
gujaf-279	306	6	have	have	AUX
gujaf-279	306	7	agreed	agree	VERB
gujaf-279	306	8	and	and	CCONJ
gujaf-279	306	9	corroborated	corroborate	VERB
gujaf-279	306	10	one	one	NUM
gujaf-279	306	11	another	another	DET
gujaf-279	306	12	on	on	ADP
gujaf-279	306	13	the	the	DET
gujaf-279	306	14	positive	positive	ADJ
gujaf-279	306	15	effect	effect	NOUN
gujaf-279	306	16	of	of	ADP
gujaf-279	306	17	ia	ia	PROPN
gujaf-279	306	18	on	on	ADP
gujaf-279	306	19	coe	coe	PROPN
gujaf-279	306	20	or	or	CCONJ
gujaf-279	306	21	wacc	wacc	PROPN
gujaf-279	306	22	.	.	PUNCT
gujaf-279	307	1	and	and	CCONJ
gujaf-279	307	2	;	;	PUNCT
gujaf-279	307	3	this	this	PRON
gujaf-279	307	4	goes	go	VERB
gujaf-279	307	5	in	in	ADP
gujaf-279	307	6	line	line	NOUN
gujaf-279	307	7	with	with	ADP
gujaf-279	307	8	the	the	DET
gujaf-279	307	9	basic	basic	ADJ
gujaf-279	307	10	argument	argument	NOUN
gujaf-279	307	11	of	of	ADP
gujaf-279	307	12	the	the	DET
gujaf-279	307	13	pecking	pecking	NOUN
gujaf-279	307	14	order	order	NOUN
gujaf-279	307	15	theory	theory	NOUN
gujaf-279	307	16	in	in	ADP
gujaf-279	307	17	its	its	PRON
gujaf-279	307	18	first	first	ADJ
gujaf-279	307	19	proposition	proposition	NOUN
gujaf-279	307	20	.	.	PUNCT
gujaf-279	308	1	also	also	ADV
gujaf-279	308	2	,	,	PUNCT
gujaf-279	308	3	regarding	regard	VERB
gujaf-279	308	4	ia	ia	NOUN
gujaf-279	308	5	and	and	CCONJ
gujaf-279	308	6	cod	cod	NOUN
gujaf-279	308	7	,	,	PUNCT
gujaf-279	308	8	the	the	DET
gujaf-279	308	9	reviewed	review	VERB
gujaf-279	308	10	studies	study	NOUN
gujaf-279	308	11	have	have	AUX
gujaf-279	308	12	agreed	agree	VERB
gujaf-279	308	13	that	that	SCONJ
gujaf-279	308	14	ia	ia	PROPN
gujaf-279	308	15	positively	positively	ADV
gujaf-279	308	16	affects	affect	VERB
gujaf-279	308	17	cod	cod	NOUN
gujaf-279	308	18	.	.	PUNCT
gujaf-279	309	1	other	other	ADJ
gujaf-279	309	2	findings	finding	NOUN
gujaf-279	309	3	of	of	ADP
gujaf-279	309	4	the	the	DET
gujaf-279	309	5	paper	paper	NOUN
gujaf-279	309	6	are	be	AUX
gujaf-279	309	7	that	that	SCONJ
gujaf-279	309	8	most	most	ADJ
gujaf-279	309	9	of	of	ADP
gujaf-279	309	10	the	the	DET
gujaf-279	309	11	reviewed	review	VERB
gujaf-279	309	12	studies	study	NOUN
gujaf-279	309	13	were	be	AUX
gujaf-279	309	14	carried	carry	VERB
gujaf-279	309	15	out	out	ADP
gujaf-279	309	16	in	in	ADP
gujaf-279	309	17	asia	asia	PROPN
gujaf-279	309	18	,	,	PUNCT
gujaf-279	309	19	focusing	focus	VERB
gujaf-279	309	20	on	on	ADP
gujaf-279	309	21	non	non	ADJ
gujaf-279	309	22	-	-	ADJ
gujaf-279	309	23	financial	financial	ADJ
gujaf-279	309	24	firms	firm	NOUN
gujaf-279	309	25	.	.	PUNCT
gujaf-279	310	1	most	most	ADJ
gujaf-279	310	2	of	of	ADP
gujaf-279	310	3	the	the	DET
gujaf-279	310	4	studies	study	NOUN
gujaf-279	310	5	assessed	assess	VERB
gujaf-279	310	6	the	the	DET
gujaf-279	310	7	effect	effect	NOUN
gujaf-279	310	8	of	of	ADP
gujaf-279	310	9	ia	ia	PROPN
gujaf-279	310	10	on	on	ADP
gujaf-279	310	11	coe	coe	PROPN
gujaf-279	310	12	by	by	ADP
gujaf-279	310	13	employing	employ	VERB
gujaf-279	310	14	bid	bid	NOUN
gujaf-279	310	15	-	-	PUNCT
gujaf-279	310	16	ask	ask	NOUN
gujaf-279	310	17	spread	spread	NOUN
gujaf-279	310	18	and	and	CCONJ
gujaf-279	310	19	easton	easton	PROPN
gujaf-279	310	20	's	's	PART
gujaf-279	310	21	(	(	PUNCT
gujaf-279	310	22	2004	2004	NUM
gujaf-279	310	23	)	)	PUNCT
gujaf-279	310	24	peg	peg	NOUN
gujaf-279	310	25	ratio	ratio	NOUN
gujaf-279	310	26	models	model	NOUN
gujaf-279	310	27	as	as	ADP
gujaf-279	310	28	the	the	DET
gujaf-279	310	29	respective	respective	ADJ
gujaf-279	310	30	measures	measure	NOUN
gujaf-279	310	31	.	.	PUNCT
gujaf-279	311	1	moreover	moreover	ADV
gujaf-279	311	2	,	,	PUNCT
gujaf-279	311	3	the	the	DET
gujaf-279	311	4	research	research	NOUN
gujaf-279	311	5	method	method	NOUN
gujaf-279	311	6	employed	employ	VERB
gujaf-279	311	7	by	by	ADP
gujaf-279	311	8	the	the	DET
gujaf-279	311	9	reviewed	review	VERB
gujaf-279	311	10	works	work	NOUN
gujaf-279	311	11	is	be	AUX
gujaf-279	311	12	quantitative	quantitative	ADJ
gujaf-279	311	13	.	.	PUNCT
gujaf-279	312	1	regression	regression	NOUN
gujaf-279	312	2	analysis	analysis	NOUN
gujaf-279	312	3	has	have	AUX
gujaf-279	312	4	been	be	AUX
gujaf-279	312	5	the	the	DET
gujaf-279	312	6	major	major	ADJ
gujaf-279	312	7	data	datum	NOUN
gujaf-279	312	8	analysis	analysis	NOUN
gujaf-279	312	9	technique	technique	NOUN
gujaf-279	312	10	used	use	VERB
gujaf-279	312	11	by	by	ADP
gujaf-279	312	12	the	the	DET
gujaf-279	312	13	reviewed	review	VERB
gujaf-279	312	14	works	work	NOUN
gujaf-279	312	15	.	.	PUNCT
gujaf-279	313	1	gusau	gusau	PROPN
gujaf-279	313	2	journal	journal	PROPN
gujaf-279	313	3	of	of	ADP
gujaf-279	313	4	accounting	accounting	NOUN
gujaf-279	313	5	and	and	CCONJ
gujaf-279	313	6	finance	finance	NOUN
gujaf-279	313	7	,	,	PUNCT
gujaf-279	313	8	vol	vol	NOUN
gujaf-279	313	9	.	.	PROPN
gujaf-279	313	10	5	5	NUM
gujaf-279	313	11	,	,	PUNCT
gujaf-279	313	12	issue	issue	NOUN
gujaf-279	313	13	1	1	NUM
gujaf-279	313	14	,	,	PUNCT
gujaf-279	313	15	april	april	PROPN
gujaf-279	313	16	,	,	PUNCT
gujaf-279	313	17	2024	2024	NUM
gujaf-279	313	18	124	124	NUM
gujaf-279	313	19	based	base	VERB
gujaf-279	313	20	on	on	ADP
gujaf-279	313	21	the	the	DET
gujaf-279	313	22	summary	summary	NOUN
gujaf-279	313	23	of	of	ADP
gujaf-279	313	24	major	major	ADJ
gujaf-279	313	25	findings	finding	NOUN
gujaf-279	313	26	,	,	PUNCT
gujaf-279	313	27	the	the	DET
gujaf-279	313	28	paper	paper	NOUN
gujaf-279	313	29	concluded	conclude	VERB
gujaf-279	313	30	that	that	SCONJ
gujaf-279	313	31	corporate	corporate	ADJ
gujaf-279	313	32	firms	firm	NOUN
gujaf-279	313	33	will	will	AUX
gujaf-279	313	34	be	be	AUX
gujaf-279	313	35	experiencing	experience	VERB
gujaf-279	313	36	a	a	DET
gujaf-279	313	37	rise	rise	NOUN
gujaf-279	313	38	in	in	ADP
gujaf-279	313	39	financing	financing	NOUN
gujaf-279	313	40	costs	cost	NOUN
gujaf-279	313	41	as	as	ADV
gujaf-279	313	42	long	long	ADV
gujaf-279	313	43	there	there	PRON
gujaf-279	313	44	is	be	VERB
gujaf-279	313	45	an	an	DET
gujaf-279	313	46	increase	increase	NOUN
gujaf-279	313	47	in	in	ADP
gujaf-279	313	48	asymmetric	asymmetric	ADJ
gujaf-279	313	49	information	information	NOUN
gujaf-279	313	50	in	in	ADP
gujaf-279	313	51	the	the	DET
gujaf-279	313	52	capital	capital	NOUN
gujaf-279	313	53	market	market	NOUN
gujaf-279	313	54	.	.	PUNCT
gujaf-279	314	1	the	the	DET
gujaf-279	314	2	increase	increase	NOUN
gujaf-279	314	3	will	will	AUX
gujaf-279	314	4	affect	affect	VERB
gujaf-279	314	5	the	the	DET
gujaf-279	314	6	equity	equity	NOUN
gujaf-279	314	7	financing	financing	NOUN
gujaf-279	314	8	,	,	PUNCT
gujaf-279	314	9	debt	debt	NOUN
gujaf-279	314	10	financing	financing	NOUN
gujaf-279	314	11	and	and	CCONJ
gujaf-279	314	12	overall	overall	ADJ
gujaf-279	314	13	financing	financing	NOUN
gujaf-279	314	14	costs	cost	NOUN
gujaf-279	314	15	.	.	PUNCT
gujaf-279	315	1	thus	thus	ADV
gujaf-279	315	2	,	,	PUNCT
gujaf-279	315	3	in	in	ADP
gujaf-279	315	4	line	line	NOUN
gujaf-279	315	5	with	with	ADP
gujaf-279	315	6	the	the	DET
gujaf-279	315	7	conclusions	conclusion	NOUN
gujaf-279	315	8	drawn	draw	VERB
gujaf-279	315	9	,	,	PUNCT
gujaf-279	315	10	the	the	DET
gujaf-279	315	11	paper	paper	NOUN
gujaf-279	315	12	recommended	recommend	VERB
gujaf-279	315	13	that	that	SCONJ
gujaf-279	315	14	corporate	corporate	ADJ
gujaf-279	315	15	firms	firm	NOUN
gujaf-279	315	16	should	should	AUX
gujaf-279	315	17	strive	strive	VERB
gujaf-279	315	18	to	to	PART
gujaf-279	315	19	minimise	minimise	VERB
gujaf-279	315	20	the	the	DET
gujaf-279	315	21	level	level	NOUN
gujaf-279	315	22	of	of	ADP
gujaf-279	315	23	ia	ia	NOUN
gujaf-279	315	24	in	in	ADP
gujaf-279	315	25	the	the	DET
gujaf-279	315	26	market	market	NOUN
gujaf-279	315	27	through	through	ADP
gujaf-279	315	28	a	a	DET
gujaf-279	315	29	commitment	commitment	NOUN
gujaf-279	315	30	to	to	ADP
gujaf-279	315	31	providing	provide	VERB
gujaf-279	315	32	highquality	highquality	NOUN
gujaf-279	315	33	financial	financial	ADJ
gujaf-279	315	34	reports	report	NOUN
gujaf-279	315	35	that	that	PRON
gujaf-279	315	36	furnish	furnish	VERB
gujaf-279	315	37	the	the	DET
gujaf-279	315	38	capital	capital	NOUN
gujaf-279	315	39	providers	provider	NOUN
gujaf-279	315	40	with	with	ADP
gujaf-279	315	41	relevant	relevant	ADJ
gujaf-279	315	42	,	,	PUNCT
gujaf-279	315	43	reliable	reliable	ADJ
gujaf-279	315	44	and	and	CCONJ
gujaf-279	315	45	comprehensive	comprehensive	ADJ
gujaf-279	315	46	information	information	NOUN
gujaf-279	315	47	.	.	PUNCT
gujaf-279	316	1	references	reference	NOUN
gujaf-279	316	2	armstrong	armstrong	PROPN
gujaf-279	316	3	,	,	PUNCT
gujaf-279	316	4	c.	c.	PROPN
gujaf-279	316	5	s.	s.	PROPN
gujaf-279	316	6	,	,	PUNCT
gujaf-279	316	7	core	core	NOUN
gujaf-279	316	8	,	,	PUNCT
gujaf-279	316	9	j.	j.	PROPN
gujaf-279	316	10	e.	e.	PROPN
gujaf-279	316	11	,	,	PUNCT
gujaf-279	316	12	taylor	taylor	PROPN
gujaf-279	316	13	,	,	PUNCT
gujaf-279	316	14	d.	d.	PROPN
gujaf-279	316	15	j.	j.	PROPN
gujaf-279	316	16	,	,	PUNCT
gujaf-279	316	17	&	&	CCONJ
gujaf-279	316	18	verrecchia	verrecchia	PROPN
gujaf-279	316	19	,	,	PUNCT
gujaf-279	316	20	r.	r.	PROPN
gujaf-279	316	21	e.	e.	PROPN
gujaf-279	316	22	(	(	PUNCT
gujaf-279	316	23	2011	2011	NUM
gujaf-279	316	24	)	)	PUNCT
gujaf-279	316	25	.	.	PUNCT
gujaf-279	317	1	when	when	SCONJ
gujaf-279	317	2	does	do	AUX
gujaf-279	317	3	information	information	NOUN
gujaf-279	317	4	asymmetry	asymmetry	NOUN
gujaf-279	317	5	affect	affect	VERB
gujaf-279	317	6	the	the	DET
gujaf-279	317	7	cost	cost	NOUN
gujaf-279	317	8	of	of	ADP
gujaf-279	317	9	capital	capital	NOUN
gujaf-279	317	10	?	?	PUNCT
gujaf-279	317	11	.	.	PUNCT
gujaf-279	318	1	journal	journal	PROPN
gujaf-279	318	2	of	of	ADP
gujaf-279	318	3	accounting	accounting	NOUN
gujaf-279	318	4	research	research	NOUN
gujaf-279	318	5	,	,	PUNCT
gujaf-279	318	6	49(1	49(1	NOUN
gujaf-279	318	7	)	)	PUNCT
gujaf-279	318	8	,	,	PUNCT
gujaf-279	318	9	1	1	NUM
gujaf-279	318	10	-	-	SYM
gujaf-279	318	11	40	40	NUM
gujaf-279	318	12	.	.	PUNCT
gujaf-279	319	1	asadbakhti	asadbakhti	NOUN
gujaf-279	319	2	,	,	PUNCT
gujaf-279	319	3	n.	n.	NOUN
gujaf-279	319	4	,	,	PUNCT
gujaf-279	319	5	&	&	CCONJ
gujaf-279	319	6	malgharni	malgharni	PROPN
gujaf-279	319	7	,	,	PUNCT
gujaf-279	319	8	a.	a.	NOUN
gujaf-279	319	9	m.	m.	NOUN
gujaf-279	319	10	(	(	PUNCT
gujaf-279	319	11	2016	2016	NUM
gujaf-279	319	12	)	)	PUNCT
gujaf-279	319	13	.	.	PUNCT
gujaf-279	320	1	investigating	investigate	VERB
gujaf-279	320	2	the	the	DET
gujaf-279	320	3	relationship	relationship	NOUN
gujaf-279	320	4	between	between	ADP
gujaf-279	320	5	information	information	NOUN
gujaf-279	320	6	asymmetry	asymmetry	NOUN
gujaf-279	320	7	and	and	CCONJ
gujaf-279	320	8	investment	investment	NOUN
gujaf-279	320	9	cost	cost	NOUN
gujaf-279	320	10	in	in	ADP
gujaf-279	320	11	corporations	corporation	NOUN
gujaf-279	320	12	of	of	ADP
gujaf-279	320	13	accepted	accept	VERB
gujaf-279	320	14	in	in	ADP
gujaf-279	320	15	tehran	tehran	PROPN
gujaf-279	320	16	stock	stock	PROPN
gujaf-279	320	17	exchange	exchange	PROPN
gujaf-279	320	18	.	.	PUNCT
gujaf-279	321	1	international	international	ADJ
gujaf-279	321	2	academic	academic	ADJ
gujaf-279	321	3	journal	journal	NOUN
gujaf-279	321	4	of	of	ADP
gujaf-279	321	5	accounting	accounting	NOUN
gujaf-279	321	6	and	and	CCONJ
gujaf-279	321	7	financial	financial	ADJ
gujaf-279	321	8	management	management	NOUN
gujaf-279	321	9	,	,	PUNCT
gujaf-279	321	10	3(7	3(7	NUM
gujaf-279	321	11	)	)	PUNCT
gujaf-279	321	12	,	,	PUNCT
gujaf-279	321	13	88	88	NUM
gujaf-279	321	14	-	-	SYM
gujaf-279	321	15	96	96	NUM
gujaf-279	321	16	.	.	PUNCT
gujaf-279	322	1	ayagi	ayagi	PROPN
gujaf-279	322	2	,	,	PUNCT
gujaf-279	322	3	s.r	s.r	PROPN
gujaf-279	322	4	.	.	PROPN
gujaf-279	322	5	,	,	PUNCT
gujaf-279	322	6	&	&	CCONJ
gujaf-279	322	7	kurawa	kurawa	PROPN
gujaf-279	322	8	,	,	PUNCT
gujaf-279	322	9	j.m	j.m	PROPN
gujaf-279	322	10	.	.	PROPN
gujaf-279	322	11	(	(	PUNCT
gujaf-279	322	12	2019	2019	NUM
gujaf-279	322	13	)	)	PUNCT
gujaf-279	322	14	.	.	PUNCT
gujaf-279	323	1	financial	financial	ADJ
gujaf-279	323	2	reporting	reporting	NOUN
gujaf-279	323	3	quality	quality	NOUN
gujaf-279	323	4	and	and	CCONJ
gujaf-279	323	5	investment	investment	NOUN
gujaf-279	323	6	efficiency	efficiency	NOUN
gujaf-279	323	7	of	of	ADP
gujaf-279	323	8	listed	list	VERB
gujaf-279	323	9	deposit	deposit	NOUN
gujaf-279	323	10	money	money	NOUN
gujaf-279	323	11	banks	bank	NOUN
gujaf-279	323	12	in	in	ADP
gujaf-279	323	13	nigeria	nigeria	PROPN
gujaf-279	323	14	:	:	PUNCT
gujaf-279	323	15	the	the	DET
gujaf-279	323	16	mediating	mediate	VERB
gujaf-279	323	17	effects	effect	NOUN
gujaf-279	323	18	of	of	ADP
gujaf-279	323	19	information	information	NOUN
gujaf-279	323	20	asymmetry	asymmetry	NOUN
gujaf-279	323	21	and	and	CCONJ
gujaf-279	323	22	cost	cost	NOUN
gujaf-279	323	23	of	of	ADP
gujaf-279	323	24	capital	capital	NOUN
gujaf-279	323	25	.	.	PUNCT
gujaf-279	324	1	fuw	fuw	PROPN
gujaf-279	324	2	journal	journal	PROPN
gujaf-279	324	3	of	of	ADP
gujaf-279	324	4	accounting	accounting	NOUN
gujaf-279	324	5	and	and	CCONJ
gujaf-279	324	6	finance	finance	NOUN
gujaf-279	324	7	,	,	PUNCT
gujaf-279	324	8	1(2	1(2	NUM
gujaf-279	324	9	)	)	PUNCT
gujaf-279	324	10	,	,	PUNCT
gujaf-279	324	11	106	106	NUM
gujaf-279	324	12	-	-	SYM
gujaf-279	324	13	130	130	NUM
gujaf-279	324	14	.	.	PUNCT
gujaf-279	325	1	https://www.fuwjaf.com/journal	https://www.fuwjaf.com/journal	PROPN
gujaf-279	325	2	articles	article	NOUN
gujaf-279	325	3	-	-	PUNCT
gujaf-279	325	4	detail/30	detail/30	NOUN
gujaf-279	325	5	ayagi	ayagi	NOUN
gujaf-279	325	6	,	,	PUNCT
gujaf-279	325	7	s.	s.	PROPN
gujaf-279	325	8	r.	r.	PROPN
gujaf-279	325	9	,	,	PUNCT
gujaf-279	325	10	&	&	CCONJ
gujaf-279	325	11	salisu	salisu	PROPN
gujaf-279	325	12	,	,	PUNCT
gujaf-279	325	13	m.	m.	NOUN
gujaf-279	325	14	(	(	PUNCT
gujaf-279	325	15	2023	2023	NUM
gujaf-279	325	16	)	)	PUNCT
gujaf-279	325	17	.	.	PUNCT
gujaf-279	326	1	financial	financial	ADJ
gujaf-279	326	2	reporting	reporting	NOUN
gujaf-279	326	3	quality	quality	NOUN
gujaf-279	326	4	and	and	CCONJ
gujaf-279	326	5	information	information	NOUN
gujaf-279	326	6	asymmetry	asymmetry	NOUN
gujaf-279	326	7	:	:	PUNCT
gujaf-279	326	8	a	a	DET
gujaf-279	326	9	review	review	NOUN
gujaf-279	326	10	of	of	ADP
gujaf-279	326	11	empirical	empirical	ADJ
gujaf-279	326	12	literature	literature	NOUN
gujaf-279	326	13	.	.	PUNCT
gujaf-279	327	1	fudma	fudma	PROPN
gujaf-279	327	2	journal	journal	PROPN
gujaf-279	327	3	of	of	ADP
gujaf-279	327	4	accounting	accounting	NOUN
gujaf-279	327	5	and	and	CCONJ
gujaf-279	327	6	finance	finance	NOUN
gujaf-279	327	7	research	research	NOUN
gujaf-279	328	1	[	[	X
gujaf-279	328	2	fujafr	fujafr	NOUN
gujaf-279	328	3	]	]	PUNCT
gujaf-279	328	4	,	,	PUNCT
gujaf-279	328	5	1(3	1(3	NUM
gujaf-279	328	6	)	)	PUNCT
gujaf-279	328	7	,	,	PUNCT
gujaf-279	328	8	19	19	NUM
gujaf-279	328	9	-	-	SYM
gujaf-279	328	10	29	29	NUM
gujaf-279	328	11	.	.	PUNCT
gujaf-279	329	1	doi	doi	NOUN
gujaf-279	329	2	:	:	PUNCT
gujaf-279	329	3	10.33003	10.33003	NUM
gujaf-279	329	4	/	/	SYM
gujaf-279	329	5	fujafr-2023.v1i3.51.19	fujafr-2023.v1i3.51.19	PROPN
gujaf-279	329	6	-	-	PUNCT
gujaf-279	329	7	29	29	NUM
gujaf-279	329	8	babaie	babaie	NOUN
gujaf-279	329	9	,	,	PUNCT
gujaf-279	329	10	j.	j.	PROPN
gujaf-279	329	11	,	,	PUNCT
gujaf-279	329	12	mohammad	mohammad	PROPN
gujaf-279	329	13	,	,	PUNCT
gujaf-279	329	14	m.	m.	NOUN
gujaf-279	329	15	,	,	PUNCT
gujaf-279	329	16	&	&	CCONJ
gujaf-279	329	17	salamati	salamati	PROPN
gujaf-279	329	18	,	,	PUNCT
gujaf-279	329	19	z.	z.	PROPN
gujaf-279	329	20	(	(	PUNCT
gujaf-279	329	21	2018).the	2018).the	DET
gujaf-279	329	22	relationship	relationship	NOUN
gujaf-279	329	23	between	between	ADP
gujaf-279	329	24	disclosure	disclosure	NOUN
gujaf-279	329	25	quality	quality	NOUN
gujaf-279	329	26	of	of	ADP
gujaf-279	329	27	information	information	NOUN
gujaf-279	329	28	on	on	ADP
gujaf-279	329	29	its	its	PRON
gujaf-279	329	30	asymmetry	asymmetry	NOUN
gujaf-279	329	31	and	and	CCONJ
gujaf-279	329	32	the	the	DET
gujaf-279	329	33	cost	cost	NOUN
gujaf-279	329	34	of	of	ADP
gujaf-279	329	35	capital	capital	NOUN
gujaf-279	329	36	of	of	ADP
gujaf-279	329	37	all	all	DET
gujaf-279	329	38	accepted	accept	VERB
gujaf-279	329	39	companies	company	NOUN
gujaf-279	329	40	in	in	ADP
gujaf-279	329	41	tehran	tehran	PROPN
gujaf-279	329	42	stock	stock	PROPN
gujaf-279	329	43	exchange	exchange	PROPN
gujaf-279	329	44	.	.	PUNCT
gujaf-279	330	1	international	international	ADJ
gujaf-279	330	2	journal	journal	NOUN
gujaf-279	330	3	of	of	ADP
gujaf-279	330	4	multidisciplinary	multidisciplinary	ADJ
gujaf-279	330	5	research	research	NOUN
gujaf-279	330	6	and	and	CCONJ
gujaf-279	330	7	development	development	NOUN
gujaf-279	330	8	,	,	PUNCT
gujaf-279	330	9	5	5	NUM
gujaf-279	330	10	(	(	PUNCT
gujaf-279	330	11	10	10	NUM
gujaf-279	330	12	,	,	PUNCT
gujaf-279	330	13	28	28	NUM
gujaf-279	330	14	-	-	SYM
gujaf-279	330	15	32	32	NUM
gujaf-279	330	16	barron	barron	NOUN
gujaf-279	330	17	,	,	PUNCT
gujaf-279	330	18	o.	o.	PROPN
gujaf-279	330	19	,	,	PUNCT
gujaf-279	330	20	sheng	sheng	PROPN
gujaf-279	330	21	,	,	PUNCT
gujaf-279	330	22	x.	x.	PROPN
gujaf-279	330	23	,	,	PUNCT
gujaf-279	330	24	&	&	CCONJ
gujaf-279	330	25	thevenot	thevenot	PROPN
gujaf-279	330	26	,	,	PUNCT
gujaf-279	330	27	m.	m.	NOUN
gujaf-279	330	28	(	(	PUNCT
gujaf-279	330	29	2012	2012	NUM
gujaf-279	330	30	)	)	PUNCT
gujaf-279	330	31	.	.	PUNCT
gujaf-279	331	1	information	information	NOUN
gujaf-279	331	2	environment	environment	NOUN
gujaf-279	331	3	and	and	CCONJ
gujaf-279	331	4	the	the	DET
gujaf-279	331	5	cost	cost	NOUN
gujaf-279	331	6	of	of	ADP
gujaf-279	331	7	capital	capital	NOUN
gujaf-279	331	8	:	:	PUNCT
gujaf-279	331	9	a	a	DET
gujaf-279	331	10	new	new	ADJ
gujaf-279	331	11	approach	approach	NOUN
gujaf-279	331	12	(	(	PUNCT
gujaf-279	331	13	no	no	INTJ
gujaf-279	331	14	.	.	NOUN
gujaf-279	331	15	2012	2012	NUM
gujaf-279	331	16	-	-	SYM
gujaf-279	331	17	12	12	NUM
gujaf-279	331	18	)	)	PUNCT
gujaf-279	331	19	.	.	PUNCT
gujaf-279	332	1	choi	choi	PROPN
gujaf-279	332	2	,	,	PUNCT
gujaf-279	332	3	j.	j.	PROPN
gujaf-279	332	4	,	,	PUNCT
gujaf-279	332	5	yan	yan	PROPN
gujaf-279	332	6	,	,	PUNCT
gujaf-279	332	7	h.	h.	PROPN
gujaf-279	332	8	(	(	PUNCT
gujaf-279	332	9	2013	2013	NUM
gujaf-279	332	10	)	)	PUNCT
gujaf-279	332	11	.	.	PUNCT
gujaf-279	333	1	information	information	NOUN
gujaf-279	333	2	asymmetry	asymmetry	NOUN
gujaf-279	333	3	raises	raise	VERB
gujaf-279	333	4	the	the	DET
gujaf-279	333	5	cost	cost	NOUN
gujaf-279	333	6	of	of	ADP
gujaf-279	333	7	capital	capital	NOUN
gujaf-279	333	8	for	for	ADP
gujaf-279	333	9	corporations	corporation	NOUN
gujaf-279	333	10	.	.	PUNCT
gujaf-279	334	1	https://voxeu.org/article/information-asymmetry-raisescost-capital	https://voxeu.org/article/information-asymmetry-raisescost-capital	ADJ
gujaf-279	334	2	corporations	corporation	NOUN
gujaf-279	334	3	coman	coman	PROPN
gujaf-279	334	4	,	,	PUNCT
gujaf-279	334	5	f.	f.	PROPN
gujaf-279	334	6	(	(	PUNCT
gujaf-279	334	7	2011	2011	NUM
gujaf-279	334	8	)	)	PUNCT
gujaf-279	334	9	.	.	PUNCT
gujaf-279	335	1	how	how	SCONJ
gujaf-279	335	2	does	do	AUX
gujaf-279	335	3	information	information	NOUN
gujaf-279	335	4	asymmetry	asymmetry	NOUN
gujaf-279	335	5	manifest	manifest	NOUN
gujaf-279	335	6	in	in	ADP
gujaf-279	335	7	the	the	DET
gujaf-279	335	8	cost	cost	NOUN
gujaf-279	335	9	of	of	ADP
gujaf-279	335	10	capital	capital	NOUN
gujaf-279	335	11	?	?	PUNCT
gujaf-279	335	12	.	.	PUNCT
gujaf-279	336	1	economics	economic	NOUN
gujaf-279	336	2	,	,	PUNCT
gujaf-279	336	3	management	management	NOUN
gujaf-279	336	4	,	,	PUNCT
gujaf-279	336	5	and	and	CCONJ
gujaf-279	336	6	financial	financial	ADJ
gujaf-279	336	7	markets	market	NOUN
gujaf-279	336	8	,	,	PUNCT
gujaf-279	336	9	6(3	6(3	NUM
gujaf-279	336	10	)	)	PUNCT
gujaf-279	336	11	,	,	PUNCT
gujaf-279	336	12	154	154	NUM
gujaf-279	336	13	-	-	SYM
gujaf-279	336	14	159	159	NUM
gujaf-279	336	15	.	.	PUNCT
gujaf-279	337	1	https://www.fuwjaf.com/journal%09articles-detail/30	https://www.fuwjaf.com/journal%09articles-detail/30	NOUN
gujaf-279	337	2	https://www.fuwjaf.com/journal%09articles-detail/30	https://www.fuwjaf.com/journal%09articles-detail/30	NOUN
gujaf-279	337	3	http://dx.doi.org/10.33003/fujafr-2023.v1i3.51.19-29	http://dx.doi.org/10.33003/fujafr-2023.v1i3.51.19-29	VERB
gujaf-279	337	4	https://voxeu.org/article/information-asymmetry-raises-cost-capital%09corporations	https://voxeu.org/article/information-asymmetry-raises-cost-capital%09corporation	VERB
gujaf-279	337	5	https://voxeu.org/article/information-asymmetry-raises-cost-capital%09corporations	https://voxeu.org/article/information-asymmetry-raises-cost-capital%09corporation	NOUN
gujaf-279	337	6	gusau	gusau	DET
gujaf-279	337	7	journal	journal	NOUN
gujaf-279	337	8	of	of	ADP
gujaf-279	337	9	accounting	accounting	NOUN
gujaf-279	337	10	and	and	CCONJ
gujaf-279	337	11	finance	finance	NOUN
gujaf-279	337	12	,	,	PUNCT
gujaf-279	337	13	vol	vol	NOUN
gujaf-279	337	14	.	.	PROPN
gujaf-279	337	15	5	5	NUM
gujaf-279	337	16	,	,	PUNCT
gujaf-279	337	17	issue	issue	NOUN
gujaf-279	337	18	1	1	NUM
gujaf-279	337	19	,	,	PUNCT
gujaf-279	337	20	april	april	PROPN
gujaf-279	337	21	,	,	PUNCT
gujaf-279	337	22	2024	2024	NUM
gujaf-279	337	23	125	125	NUM
gujaf-279	337	24	derrien	derrien	PROPN
gujaf-279	337	25	,	,	PUNCT
gujaf-279	337	26	f.	f.	PROPN
gujaf-279	337	27	,	,	PUNCT
gujaf-279	337	28	kecskés	kecskés	PROPN
gujaf-279	337	29	,	,	PUNCT
gujaf-279	337	30	a.	a.	PROPN
gujaf-279	337	31	,	,	PUNCT
gujaf-279	337	32	&	&	CCONJ
gujaf-279	337	33	mansi	mansi	PROPN
gujaf-279	337	34	,	,	PUNCT
gujaf-279	337	35	s.	s.	PROPN
gujaf-279	337	36	a.	a.	PROPN
gujaf-279	337	37	(	(	PUNCT
gujaf-279	337	38	2014	2014	NUM
gujaf-279	337	39	)	)	PUNCT
gujaf-279	337	40	.	.	PUNCT
gujaf-279	338	1	information	information	NOUN
gujaf-279	338	2	asymmetry	asymmetry	PROPN
gujaf-279	338	3	,	,	PUNCT
gujaf-279	338	4	the	the	DET
gujaf-279	338	5	cost	cost	NOUN
gujaf-279	338	6	of	of	ADP
gujaf-279	338	7	debt	debt	NOUN
gujaf-279	338	8	,	,	PUNCT
gujaf-279	338	9	andcredit	andcredit	NOUN
gujaf-279	338	10	events	event	NOUN
gujaf-279	338	11	:	:	PUNCT
gujaf-279	338	12	evidence	evidence	NOUN
gujaf-279	338	13	from	from	ADP
gujaf-279	338	14	quasi	quasi	ADJ
gujaf-279	338	15	-	-	ADJ
gujaf-279	338	16	random	random	ADJ
gujaf-279	338	17	analyst	analyst	NOUN
gujaf-279	338	18	disappearances	disappearance	NOUN
gujaf-279	338	19	.	.	PUNCT
gujaf-279	339	1	journal	journal	NOUN
gujaf-279	339	2	of	of	ADP
gujaf-279	339	3	corporate	corporate	ADJ
gujaf-279	339	4	finance	finance	NOUN
gujaf-279	339	5	,	,	PUNCT
gujaf-279	339	6	39	39	NUM
gujaf-279	339	7	,	,	PUNCT
gujaf-279	339	8	295	295	NUM
gujaf-279	339	9	-	-	SYM
gujaf-279	339	10	311	311	NUM
gujaf-279	339	11	.	.	PUNCT
gujaf-279	340	1	dewi	dewi	PROPN
gujaf-279	340	2	,	,	PUNCT
gujaf-279	340	3	d.	d.	PROPN
gujaf-279	340	4	r.	r.	PROPN
gujaf-279	340	5	,	,	PUNCT
gujaf-279	340	6	habbe	habbe	NOUN
gujaf-279	340	7	,	,	PUNCT
gujaf-279	340	8	a.	a.	PROPN
gujaf-279	340	9	h.	h.	PROPN
gujaf-279	340	10	,	,	PUNCT
gujaf-279	340	11	&	&	CCONJ
gujaf-279	340	12	arifuddin	arifuddin	PROPN
gujaf-279	340	13	(	(	PUNCT
gujaf-279	340	14	2020	2020	NUM
gujaf-279	340	15	)	)	PUNCT
gujaf-279	340	16	.	.	PUNCT
gujaf-279	341	1	the	the	DET
gujaf-279	341	2	effect	effect	NOUN
gujaf-279	341	3	of	of	ADP
gujaf-279	341	4	asymmetry	asymmetry	NOUN
gujaf-279	341	5	information	information	NOUN
gujaf-279	341	6	on	on	ADP
gujaf-279	341	7	the	the	DET
gujaf-279	341	8	investment	investment	NOUN
gujaf-279	341	9	efficiency	efficiency	NOUN
gujaf-279	341	10	and	and	CCONJ
gujaf-279	341	11	cost	cost	NOUN
gujaf-279	341	12	of	of	ADP
gujaf-279	341	13	capital	capital	NOUN
gujaf-279	341	14	with	with	ADP
gujaf-279	341	15	integrated	integrate	VERB
gujaf-279	341	16	reporting	reporting	NOUN
gujaf-279	341	17	as	as	ADP
gujaf-279	341	18	the	the	DET
gujaf-279	341	19	moderating	moderate	VERB
gujaf-279	341	20	variable	variable	NOUN
gujaf-279	341	21	.	.	PUNCT
gujaf-279	342	1	globalscience	globalscience	NOUN
gujaf-279	342	2	journals	journal	NOUN
gujaf-279	342	3	:	:	PUNCT
gujaf-279	342	4	volume	volume	NOUN
gujaf-279	342	5	8	8	NUM
gujaf-279	342	6	,	,	PUNCT
gujaf-279	342	7	issue	issue	NOUN
gujaf-279	342	8	9	9	NUM
gujaf-279	342	9	,	,	PUNCT
gujaf-279	342	10	september	september	PROPN
gujaf-279	342	11	2020	2020	NUM
gujaf-279	342	12	diantimala	diantimala	NOUN
gujaf-279	342	13	,	,	PUNCT
gujaf-279	342	14	y.	y.	NOUN
gujaf-279	342	15	,	,	PUNCT
gujaf-279	342	16	syahnur	syahnur	VERB
gujaf-279	342	17	,	,	PUNCT
gujaf-279	342	18	s.	s.	PROPN
gujaf-279	342	19	,	,	PUNCT
gujaf-279	342	20	&	&	CCONJ
gujaf-279	342	21	islahuddin	islahuddin	PROPN
gujaf-279	342	22	,	,	PUNCT
gujaf-279	342	23	i.	i.	NOUN
gujaf-279	342	24	(	(	PUNCT
gujaf-279	342	25	2022	2022	NUM
gujaf-279	342	26	)	)	PUNCT
gujaf-279	342	27	.	.	PUNCT
gujaf-279	343	1	recursive	recursive	ADJ
gujaf-279	343	2	correlation	correlation	NOUN
gujaf-279	343	3	between	between	ADP
gujaf-279	343	4	voluntary	voluntary	ADJ
gujaf-279	343	5	disclosure	disclosure	NOUN
gujaf-279	343	6	,	,	PUNCT
gujaf-279	343	7	cost	cost	NOUN
gujaf-279	343	8	of	of	ADP
gujaf-279	343	9	capital	capital	NOUN
gujaf-279	343	10	,	,	PUNCT
gujaf-279	343	11	information	information	NOUN
gujaf-279	343	12	asymmetry	asymmetry	NOUN
gujaf-279	343	13	,	,	PUNCT
gujaf-279	343	14	and	and	CCONJ
gujaf-279	343	15	firm	firm	ADJ
gujaf-279	343	16	value	value	NOUN
gujaf-279	343	17	.	.	PUNCT
gujaf-279	344	1	cogent	cogent	NOUN
gujaf-279	344	2	business	business	PROPN
gujaf-279	344	3	&	&	CCONJ
gujaf-279	344	4	management	management	PROPN
gujaf-279	344	5	,	,	PUNCT
gujaf-279	344	6	9(1	9(1	NUM
gujaf-279	344	7	)	)	PUNCT
gujaf-279	344	8	,	,	PUNCT
gujaf-279	344	9	2154489	2154489	NUM
gujaf-279	344	10	.	.	PUNCT
gujaf-279	345	1	eid	eid	PROPN
gujaf-279	345	2	,	,	PUNCT
gujaf-279	345	3	m.	m.	NOUN
gujaf-279	345	4	y.	y.	PROPN
gujaf-279	345	5	(	(	PUNCT
gujaf-279	345	6	2015	2015	NUM
gujaf-279	345	7	)	)	PUNCT
gujaf-279	345	8	.	.	PUNCT
gujaf-279	346	1	the	the	DET
gujaf-279	346	2	impact	impact	NOUN
gujaf-279	346	3	of	of	ADP
gujaf-279	346	4	information	information	NOUN
gujaf-279	346	5	asymmetry	asymmetry	NOUN
gujaf-279	346	6	on	on	ADP
gujaf-279	346	7	the	the	DET
gujaf-279	346	8	cost	cost	NOUN
gujaf-279	346	9	of	of	ADP
gujaf-279	346	10	eguity	eguity	NOUN
gujaf-279	346	11	capital	capital	NOUN
gujaf-279	346	12	in	in	ADP
gujaf-279	346	13	the	the	DET
gujaf-279	346	14	palestine	palestine	PROPN
gujaf-279	346	15	exchange	exchange	PROPN
gujaf-279	346	16	.	.	PUNCT
gujaf-279	347	1	http://www.iug.ps/bitstream/handle/20.500.12358/19993/file_1.pdf?seque	http://www.iug.ps/bitstream/handle/20.500.12358/19993/file_1.pdf?seque	PROPN
gujaf-279	347	2	nce=1&isallo	nce=1&isallo	VERB
gujaf-279	347	3	he	he	PRON
gujaf-279	347	4	,	,	PUNCT
gujaf-279	347	5	w.	w.	PROPN
gujaf-279	347	6	p.	p.	PROPN
gujaf-279	347	7	,	,	PUNCT
gujaf-279	347	8	lepone	lepone	PROPN
gujaf-279	347	9	,	,	PUNCT
gujaf-279	347	10	a.	a.	PROPN
gujaf-279	347	11	,	,	PUNCT
gujaf-279	347	12	&	&	CCONJ
gujaf-279	347	13	leung	leung	PROPN
gujaf-279	347	14	,	,	PUNCT
gujaf-279	347	15	h.	h.	PROPN
gujaf-279	347	16	(	(	PUNCT
gujaf-279	347	17	2013	2013	NUM
gujaf-279	347	18	)	)	PUNCT
gujaf-279	347	19	.	.	PUNCT
gujaf-279	348	1	information	information	NOUN
gujaf-279	348	2	asymmetry	asymmetry	NOUN
gujaf-279	348	3	and	and	CCONJ
gujaf-279	348	4	the	the	DET
gujaf-279	348	5	cost	cost	NOUN
gujaf-279	348	6	of	of	ADP
gujaf-279	348	7	equity	equity	NOUN
gujaf-279	348	8	capital	capital	NOUN
gujaf-279	348	9	.	.	PUNCT
gujaf-279	349	1	international	international	ADJ
gujaf-279	349	2	review	review	NOUN
gujaf-279	349	3	of	of	ADP
gujaf-279	349	4	economics	economics	PROPN
gujaf-279	349	5	&	&	CCONJ
gujaf-279	349	6	finance	finance	PROPN
gujaf-279	349	7	,	,	PUNCT
gujaf-279	349	8	27	27	NUM
gujaf-279	349	9	,	,	PUNCT
gujaf-279	349	10	611620	611620	NUM
gujaf-279	349	11	.	.	PUNCT
gujaf-279	350	1	hughes	hughes	PROPN
gujaf-279	350	2	,	,	PUNCT
gujaf-279	350	3	j.	j.	PROPN
gujaf-279	350	4	s.	s.	PROPN
gujaf-279	350	5	,	,	PUNCT
gujaf-279	350	6	liu	liu	PROPN
gujaf-279	350	7	,	,	PUNCT
gujaf-279	350	8	j	j	PROPN
gujaf-279	350	9	&	&	CCONJ
gujaf-279	350	10	liu	liu	PROPN
gujaf-279	350	11	,	,	PUNCT
gujaf-279	350	12	j.	j.	PROPN
gujaf-279	350	13	(	(	PUNCT
gujaf-279	350	14	2007).information	2007).information	PROPN
gujaf-279	350	15	asymmetry	asymmetry	NOUN
gujaf-279	350	16	,	,	PUNCT
gujaf-279	350	17	diversification	diversification	NOUN
gujaf-279	350	18	,	,	PUNCT
gujaf-279	350	19	and	and	CCONJ
gujaf-279	350	20	cost	cost	NOUN
gujaf-279	350	21	of	of	ADP
gujaf-279	350	22	capital	capital	NOUN
gujaf-279	350	23	.	.	PUNCT
gujaf-279	351	1	the	the	DET
gujaf-279	351	2	accounting	accounting	NOUN
gujaf-279	351	3	review	review	NOUN
gujaf-279	351	4	82(3	82(3	NUM
gujaf-279	351	5	)	)	PUNCT
gujaf-279	351	6	,	,	PUNCT
gujaf-279	351	7	705	705	NUM
gujaf-279	351	8	-	-	SYM
gujaf-279	351	9	729	729	NUM
gujaf-279	351	10	.	.	PUNCT
gujaf-279	352	1	hussain	hussain	PROPN
gujaf-279	352	2	,	,	PUNCT
gujaf-279	352	3	f.	f.	PROPN
gujaf-279	352	4	,	,	PUNCT
gujaf-279	352	5	ahmad	ahmad	PROPN
gujaf-279	352	6	,	,	PUNCT
gujaf-279	352	7	a.	a.	PROPN
gujaf-279	352	8	,	,	PUNCT
gujaf-279	352	9	khan	khan	PROPN
gujaf-279	352	10	,	,	PUNCT
gujaf-279	352	11	a.	a.	PROPN
gujaf-279	352	12	,	,	PUNCT
gujaf-279	352	13	khan	khan	PROPN
gujaf-279	352	14	,	,	PUNCT
gujaf-279	352	15	m.	m.	NOUN
gujaf-279	352	16	n.	n.	PROPN
gujaf-279	352	17	,	,	PUNCT
gujaf-279	352	18	jan	jan	PROPN
gujaf-279	352	19	,	,	PUNCT
gujaf-279	352	20	k.	k.	PROPN
gujaf-279	352	21	,	,	PUNCT
gujaf-279	352	22	rashid	rashid	PROPN
gujaf-279	352	23	,	,	PUNCT
gujaf-279	352	24	a.	a.	PROPN
gujaf-279	352	25	,	,	PUNCT
gujaf-279	352	26	&	&	CCONJ
gujaf-279	352	27	ur	ur	PROPN
gujaf-279	352	28	rehman	rehman	PROPN
gujaf-279	352	29	,	,	PUNCT
gujaf-279	352	30	z.	z.	PROPN
gujaf-279	352	31	(	(	PUNCT
gujaf-279	352	32	2021	2021	NUM
gujaf-279	352	33	)	)	PUNCT
gujaf-279	352	34	.	.	PUNCT
gujaf-279	353	1	the	the	DET
gujaf-279	353	2	cost	cost	NOUN
gujaf-279	353	3	of	of	ADP
gujaf-279	353	4	capital	capital	NOUN
gujaf-279	353	5	and	and	CCONJ
gujaf-279	353	6	firm	firm	ADJ
gujaf-279	353	7	performance	performance	NOUN
gujaf-279	353	8	:	:	PUNCT
gujaf-279	353	9	an	an	DET
gujaf-279	353	10	empirical	empirical	ADJ
gujaf-279	353	11	evidence	evidence	NOUN
gujaf-279	353	12	from	from	ADP
gujaf-279	353	13	pakistan	pakistan	PROPN
gujaf-279	353	14	.	.	PUNCT
gujaf-279	354	1	elementary	elementary	ADJ
gujaf-279	354	2	education	education	PROPN
gujaf-279	354	3	online	online	ADV
gujaf-279	354	4	,	,	PUNCT
gujaf-279	354	5	20(4	20(4	NOUN
gujaf-279	354	6	)	)	PUNCT
gujaf-279	354	7	,	,	PUNCT
gujaf-279	354	8	3028	3028	NUM
gujaf-279	354	9	-	-	SYM
gujaf-279	354	10	3028	3028	NUM
gujaf-279	354	11	.	.	PUNCT
gujaf-279	355	1	kazemi	kazemi	PROPN
gujaf-279	355	2	,	,	PUNCT
gujaf-279	355	3	h.	h.	PROPN
gujaf-279	355	4	,	,	PUNCT
gujaf-279	355	5	&	&	CCONJ
gujaf-279	355	6	rahmani	rahmani	PROPN
gujaf-279	355	7	,	,	PUNCT
gujaf-279	355	8	f.	f.	PROPN
gujaf-279	355	9	(	(	PUNCT
gujaf-279	355	10	2013	2013	NUM
gujaf-279	355	11	)	)	PUNCT
gujaf-279	355	12	.	.	PUNCT
gujaf-279	356	1	relationship	relationship	NOUN
gujaf-279	356	2	between	between	ADP
gujaf-279	356	3	information	information	NOUN
gujaf-279	356	4	asymmetry	asymmetry	NOUN
gujaf-279	356	5	and	and	CCONJ
gujaf-279	356	6	cost	cost	NOUN
gujaf-279	356	7	of	of	ADP
gujaf-279	356	8	capital	capital	NOUN
gujaf-279	356	9	.	.	PUNCT
gujaf-279	357	1	management	management	NOUN
gujaf-279	357	2	science	science	NOUN
gujaf-279	357	3	letters	letter	NOUN
gujaf-279	357	4	,	,	PUNCT
gujaf-279	357	5	3(1	3(1	NUM
gujaf-279	357	6	)	)	PUNCT
gujaf-279	357	7	,	,	PUNCT
gujaf-279	357	8	321	321	NUM
gujaf-279	357	9	-	-	SYM
gujaf-279	357	10	328	328	NUM
gujaf-279	357	11	.	.	PUNCT
gujaf-279	358	1	khaleefah	khaleefah	PROPN
gujaf-279	358	2	,	,	PUNCT
gujaf-279	358	3	w.	w.	PROPN
gujaf-279	358	4	s.	s.	PROPN
gujaf-279	358	5	,	,	PUNCT
gujaf-279	358	6	&	&	CCONJ
gujaf-279	358	7	al	al	PROPN
gujaf-279	358	8	-	-	PUNCT
gujaf-279	358	9	hussainy	hussainy	PROPN
gujaf-279	358	10	,	,	PUNCT
gujaf-279	358	11	d.	d.	PROPN
gujaf-279	358	12	n.	n.	PROPN
gujaf-279	358	13	(	(	PUNCT
gujaf-279	358	14	2023	2023	NUM
gujaf-279	358	15	)	)	PUNCT
gujaf-279	358	16	.	.	PUNCT
gujaf-279	359	1	information	information	NOUN
gujaf-279	359	2	asymmetry	asymmetry	NOUN
gujaf-279	359	3	and	and	CCONJ
gujaf-279	359	4	its	its	PRON
gujaf-279	359	5	impact	impact	NOUN
gujaf-279	359	6	on	on	ADP
gujaf-279	359	7	the	the	DET
gujaf-279	359	8	weighted	weight	VERB
gujaf-279	359	9	average	average	ADJ
gujaf-279	359	10	cost	cost	NOUN
gujaf-279	359	11	of	of	ADP
gujaf-279	359	12	capital	capital	NOUN
gujaf-279	359	13	applied	apply	VERB
gujaf-279	359	14	to	to	ADP
gujaf-279	359	15	the	the	DET
gujaf-279	359	16	iraqi	iraqi	ADJ
gujaf-279	359	17	stock	stock	NOUN
gujaf-279	359	18	market	market	NOUN
gujaf-279	359	19	for	for	ADP
gujaf-279	359	20	the	the	DET
gujaf-279	359	21	period	period	NOUN
gujaf-279	359	22	(	(	PUNCT
gujaf-279	359	23	20102020	20102020	NUM
gujaf-279	359	24	)	)	PUNCT
gujaf-279	359	25	.	.	PUNCT
gujaf-279	360	1	journal	journal	PROPN
gujaf-279	360	2	of	of	ADP
gujaf-279	360	3	tanmiyat	tanmiyat	PROPN
gujaf-279	360	4	al	al	PROPN
gujaf-279	360	5	-	-	PUNCT
gujaf-279	360	6	rafidain	rafidain	PROPN
gujaf-279	360	7	(	(	PUNCT
gujaf-279	360	8	tanra	tanra	NOUN
gujaf-279	360	9	)	)	PUNCT
gujaf-279	360	10	vol	vol	NOUN
gujaf-279	360	11	.	.	PROPN
gujaf-279	361	1	42	42	NUM
gujaf-279	361	2	,	,	PUNCT
gujaf-279	361	3	no	no	INTJ
gujaf-279	361	4	.	.	NOUN
gujaf-279	361	5	137	137	NUM
gujaf-279	361	6	march	march	NOUN
gujaf-279	361	7	2023	2023	NUM
gujaf-279	361	8	kurniasih	kurniasih	NOUN
gujaf-279	361	9	,	,	PUNCT
gujaf-279	361	10	a.	a.	PROPN
gujaf-279	361	11	,	,	PUNCT
gujaf-279	361	12	&	&	CCONJ
gujaf-279	361	13	rustam	rustam	PROPN
gujaf-279	361	14	,	,	PUNCT
gujaf-279	361	15	m.	m.	NOUN
gujaf-279	361	16	(	(	PUNCT
gujaf-279	361	17	2022	2022	NUM
gujaf-279	361	18	)	)	PUNCT
gujaf-279	361	19	.	.	PUNCT
gujaf-279	362	1	cost	cost	NOUN
gujaf-279	362	2	of	of	ADP
gujaf-279	362	3	capital	capital	NOUN
gujaf-279	362	4	and	and	CCONJ
gujaf-279	362	5	firm	firm	ADJ
gujaf-279	362	6	value	value	NOUN
gujaf-279	362	7	:	:	PUNCT
gujaf-279	362	8	evidence	evidence	NOUN
gujaf-279	362	9	from	from	ADP
gujaf-279	362	10	indonesia	indonesia	PROPN
gujaf-279	362	11	.	.	PUNCT
gujaf-279	363	1	investment	investment	NOUN
gujaf-279	363	2	management	management	PROPN
gujaf-279	363	3	&	&	CCONJ
gujaf-279	363	4	financial	financial	ADJ
gujaf-279	363	5	innovations	innovation	NOUN
gujaf-279	363	6	,	,	PUNCT
gujaf-279	363	7	19(4	19(4	PROPN
gujaf-279	363	8	)	)	PUNCT
gujaf-279	363	9	,	,	PUNCT
gujaf-279	363	10	14	14	NUM
gujaf-279	363	11	.	.	PUNCT
gujaf-279	364	1	lambert	lambert	PROPN
gujaf-279	364	2	,	,	PUNCT
gujaf-279	364	3	r.	r.	PROPN
gujaf-279	364	4	a.	a.	PROPN
gujaf-279	364	5	,	,	PUNCT
gujaf-279	364	6	leuz	leuz	VERB
gujaf-279	364	7	,	,	PUNCT
gujaf-279	364	8	c.	c.	PROPN
gujaf-279	364	9	,	,	PUNCT
gujaf-279	364	10	&	&	CCONJ
gujaf-279	364	11	verrecchia	verrecchia	PROPN
gujaf-279	364	12	,	,	PUNCT
gujaf-279	364	13	r.	r.	PROPN
gujaf-279	364	14	e.	e.	PROPN
gujaf-279	364	15	(	(	PUNCT
gujaf-279	364	16	2012	2012	NUM
gujaf-279	364	17	)	)	PUNCT
gujaf-279	364	18	.	.	PUNCT
gujaf-279	365	1	information	information	NOUN
gujaf-279	365	2	precision	precision	NOUN
gujaf-279	365	3	,	,	PUNCT
gujaf-279	365	4	information	information	NOUN
gujaf-279	365	5	asymmetry	asymmetry	NOUN
gujaf-279	365	6	,	,	PUNCT
gujaf-279	365	7	and	and	CCONJ
gujaf-279	365	8	the	the	DET
gujaf-279	365	9	cost	cost	NOUN
gujaf-279	365	10	of	of	ADP
gujaf-279	365	11	capital	capital	NOUN
gujaf-279	365	12	.	.	PUNCT
gujaf-279	366	1	review	review	NOUN
gujaf-279	366	2	of	of	ADP
gujaf-279	366	3	finance	finance	NOUN
gujaf-279	366	4	,	,	PUNCT
gujaf-279	366	5	16(2012	16(2012	NUM
gujaf-279	366	6	)	)	PUNCT
gujaf-279	366	7	,	,	PUNCT
gujaf-279	366	8	1	1	NUM
gujaf-279	366	9	-	-	SYM
gujaf-279	366	10	29	29	NUM
gujaf-279	366	11	.	.	PUNCT
gujaf-279	367	1	lambert	lambert	PROPN
gujaf-279	367	2	,	,	PUNCT
gujaf-279	367	3	r.	r.	PROPN
gujaf-279	367	4	,	,	PUNCT
gujaf-279	367	5	&	&	CCONJ
gujaf-279	367	6	verrecchia	verrecchia	PROPN
gujaf-279	367	7	,	,	PUNCT
gujaf-279	367	8	r.	r.	PROPN
gujaf-279	367	9	(	(	PUNCT
gujaf-279	367	10	2010	2010	NUM
gujaf-279	367	11	)	)	PUNCT
gujaf-279	367	12	.	.	PUNCT
gujaf-279	368	1	cost	cost	NOUN
gujaf-279	368	2	of	of	ADP
gujaf-279	368	3	capital	capital	NOUN
gujaf-279	368	4	in	in	ADP
gujaf-279	368	5	imperfect	imperfect	ADJ
gujaf-279	368	6	competition	competition	NOUN
gujaf-279	368	7	settings	setting	NOUN
gujaf-279	368	8	.	.	PUNCT
gujaf-279	369	1	unpublished	unpublished	ADJ
gujaf-279	369	2	paper	paper	NOUN
gujaf-279	369	3	,	,	PUNCT
gujaf-279	369	4	university	university	NOUN
gujaf-279	369	5	of	of	ADP
gujaf-279	369	6	pennsylvania	pennsylvania	PROPN
gujaf-279	369	7	.	.	PUNCT
gujaf-279	370	1	levi	levi	PROPN
gujaf-279	370	2	,	,	PUNCT
gujaf-279	370	3	s.	s.	PROPN
gujaf-279	370	4	,	,	PUNCT
gujaf-279	370	5	&	&	CCONJ
gujaf-279	370	6	zhang	zhang	PROPN
gujaf-279	370	7	,	,	PUNCT
gujaf-279	370	8	x.	x.	PROPN
gujaf-279	370	9	j.	j.	PROPN
gujaf-279	370	10	(	(	PUNCT
gujaf-279	370	11	2014	2014	NUM
gujaf-279	370	12	)	)	PUNCT
gujaf-279	370	13	.	.	PUNCT
gujaf-279	371	1	do	do	AUX
gujaf-279	371	2	temporary	temporary	ADJ
gujaf-279	371	3	increases	increase	NOUN
gujaf-279	371	4	in	in	ADP
gujaf-279	371	5	information	information	NOUN
gujaf-279	371	6	asymmetry	asymmetry	NOUN
gujaf-279	371	7	affect	affect	VERB
gujaf-279	371	8	the	the	DET
gujaf-279	371	9	cost	cost	NOUN
gujaf-279	371	10	of	of	ADP
gujaf-279	371	11	equity	equity	NOUN
gujaf-279	371	12	?	?	PUNCT
gujaf-279	371	13	.	.	PUNCT
gujaf-279	372	1	management	management	NOUN
gujaf-279	372	2	science	science	PROPN
gujaf-279	372	3	,	,	PUNCT
gujaf-279	372	4	61(2	61(2	NOUN
gujaf-279	372	5	)	)	PUNCT
gujaf-279	372	6	,	,	PUNCT
gujaf-279	372	7	354	354	NUM
gujaf-279	372	8	-	-	SYM
gujaf-279	372	9	371	371	NUM
gujaf-279	372	10	.	.	PUNCT
gujaf-279	373	1	http://www.iug.ps/bitstream/handle/20.500.12358/19993/file_1.pdf?sequence=1&isallo	http://www.iug.ps/bitstream/handle/20.500.12358/19993/file_1.pdf?sequence=1&isallo	NOUN
gujaf-279	373	2	http://www.iug.ps/bitstream/handle/20.500.12358/19993/file_1.pdf?sequence=1&isallo	http://www.iug.ps/bitstream/handle/20.500.12358/19993/file_1.pdf?sequence=1&isallo	PROPN
gujaf-279	373	3	gusau	gusau	PROPN
gujaf-279	373	4	journal	journal	PROPN
gujaf-279	373	5	of	of	ADP
gujaf-279	373	6	accounting	accounting	NOUN
gujaf-279	373	7	and	and	CCONJ
gujaf-279	373	8	finance	finance	NOUN
gujaf-279	373	9	,	,	PUNCT
gujaf-279	373	10	vol	vol	NOUN
gujaf-279	373	11	.	.	PROPN
gujaf-279	373	12	5	5	NUM
gujaf-279	373	13	,	,	PUNCT
gujaf-279	373	14	issue	issue	NOUN
gujaf-279	373	15	1	1	NUM
gujaf-279	373	16	,	,	PUNCT
gujaf-279	373	17	april	april	PROPN
gujaf-279	373	18	,	,	PUNCT
gujaf-279	373	19	2024	2024	NUM
gujaf-279	373	20	126	126	NUM
gujaf-279	373	21	lukanima	lukanima	NOUN
gujaf-279	373	22	,	,	PUNCT
gujaf-279	373	23	k.	k.	PROPN
gujaf-279	373	24	b.	b.	PROPN
gujaf-279	373	25	(	(	PUNCT
gujaf-279	373	26	2023	2023	NUM
gujaf-279	373	27	)	)	PUNCT
gujaf-279	373	28	.	.	PUNCT
gujaf-279	374	1	an	an	DET
gujaf-279	374	2	overview	overview	NOUN
gujaf-279	374	3	of	of	ADP
gujaf-279	374	4	capital	capital	NOUN
gujaf-279	374	5	structure	structure	NOUN
gujaf-279	374	6	and	and	CCONJ
gujaf-279	374	7	cost	cost	NOUN
gujaf-279	374	8	of	of	ADP
gujaf-279	374	9	capital	capital	NOUN
gujaf-279	374	10	.	.	PUNCT
gujaf-279	375	1	corporate	corporate	ADJ
gujaf-279	375	2	valuation	valuation	NOUN
gujaf-279	375	3	:	:	PUNCT
gujaf-279	375	4	a	a	DET
gujaf-279	375	5	practical	practical	ADJ
gujaf-279	375	6	approach	approach	NOUN
gujaf-279	375	7	with	with	ADP
gujaf-279	375	8	case	case	NOUN
gujaf-279	375	9	studies	study	NOUN
gujaf-279	375	10	,	,	PUNCT
gujaf-279	375	11	323	323	NUM
gujaf-279	375	12	-	-	SYM
gujaf-279	375	13	337	337	NUM
gujaf-279	375	14	.	.	PUNCT
gujaf-279	376	1	majeed	majeed	PROPN
gujaf-279	376	2	,	,	PUNCT
gujaf-279	376	3	m.	m.	NOUN
gujaf-279	376	4	a.	a.	PROPN
gujaf-279	376	5	,	,	PUNCT
gujaf-279	376	6	zhang	zhang	PROPN
gujaf-279	376	7	,	,	PUNCT
gujaf-279	376	8	x.	x.	PROPN
gujaf-279	376	9	,	,	PUNCT
gujaf-279	376	10	&	&	CCONJ
gujaf-279	376	11	umar	umar	PROPN
gujaf-279	376	12	,	,	PUNCT
gujaf-279	376	13	m.	m.	NOUN
gujaf-279	376	14	(	(	PUNCT
gujaf-279	376	15	2018	2018	NUM
gujaf-279	376	16	)	)	PUNCT
gujaf-279	376	17	.	.	PUNCT
gujaf-279	377	1	impact	impact	NOUN
gujaf-279	377	2	of	of	ADP
gujaf-279	377	3	investment	investment	NOUN
gujaf-279	377	4	efficiency	efficiency	NOUN
gujaf-279	377	5	on	on	ADP
gujaf-279	377	6	cost	cost	NOUN
gujaf-279	377	7	of	of	ADP
gujaf-279	377	8	equity	equity	NOUN
gujaf-279	377	9	:	:	PUNCT
gujaf-279	377	10	evidence	evidence	NOUN
gujaf-279	377	11	from	from	ADP
gujaf-279	377	12	china	china	PROPN
gujaf-279	377	13	.	.	PUNCT
gujaf-279	378	1	journal	journal	PROPN
gujaf-279	378	2	of	of	ADP
gujaf-279	378	3	asia	asia	PROPN
gujaf-279	378	4	business	business	PROPN
gujaf-279	378	5	studies	study	NOUN
gujaf-279	378	6	,	,	PUNCT
gujaf-279	378	7	12(1	12(1	NUM
gujaf-279	378	8	)	)	PUNCT
gujaf-279	378	9	,	,	PUNCT
gujaf-279	378	10	44	44	NUM
gujaf-279	378	11	-	-	SYM
gujaf-279	378	12	59	59	NUM
gujaf-279	378	13	.	.	PUNCT
gujaf-279	379	1	https://doi.org/10.1108/jabs-09	https://doi.org/10.1108/jabs-09	PROPN
gujaf-279	379	2	2015	2015	NUM
gujaf-279	379	3	-	-	SYM
gujaf-279	379	4	0163	0163	NUM
gujaf-279	379	5	mankiw	mankiw	NOUN
gujaf-279	379	6	,	,	PUNCT
gujaf-279	379	7	g.	g.	PROPN
gujaf-279	379	8	(	(	PUNCT
gujaf-279	379	9	2011	2011	NUM
gujaf-279	379	10	)	)	PUNCT
gujaf-279	379	11	.	.	PUNCT
gujaf-279	380	1	principles	principle	NOUN
gujaf-279	380	2	of	of	ADP
gujaf-279	380	3	economics	economic	NOUN
gujaf-279	380	4	(	(	PUNCT
gujaf-279	380	5	6th	6th	ADJ
gujaf-279	380	6	ed	ed	NOUN
gujaf-279	380	7	.	.	PUNCT
gujaf-279	380	8	)	)	PUNCT
gujaf-279	380	9	.	.	PUNCT
gujaf-279	381	1	south	south	ADJ
gujaf-279	381	2	-	-	PUNCT
gujaf-279	381	3	western	western	ADJ
gujaf-279	381	4	college	college	NOUN
gujaf-279	381	5	pub	pub	NOUN
gujaf-279	381	6	.	.	PUNCT
gujaf-279	382	1	melinda	melinda	PROPN
gujaf-279	382	2	,	,	PUNCT
gujaf-279	382	3	d.	d.	PROPN
gujaf-279	382	4	,	,	PUNCT
gujaf-279	382	5	&	&	CCONJ
gujaf-279	382	6	barokah	barokah	PROPN
gujaf-279	382	7	,	,	PUNCT
gujaf-279	382	8	z.	z.	PROPN
gujaf-279	382	9	(	(	PUNCT
gujaf-279	382	10	2019	2019	NUM
gujaf-279	382	11	)	)	PUNCT
gujaf-279	382	12	.	.	PUNCT
gujaf-279	383	1	the	the	DET
gujaf-279	383	2	effect	effect	NOUN
gujaf-279	383	3	of	of	ADP
gujaf-279	383	4	earnings	earning	NOUN
gujaf-279	383	5	quality	quality	NOUN
gujaf-279	383	6	on	on	ADP
gujaf-279	383	7	cost	cost	NOUN
gujaf-279	383	8	of	of	ADP
gujaf-279	383	9	equity	equity	NOUN
gujaf-279	383	10	through	through	ADP
gujaf-279	383	11	information	information	NOUN
gujaf-279	383	12	asymmetry	asymmetry	NOUN
gujaf-279	383	13	:	:	PUNCT
gujaf-279	383	14	an	an	DET
gujaf-279	383	15	empirical	empirical	ADJ
gujaf-279	383	16	study	study	NOUN
gujaf-279	383	17	of	of	ADP
gujaf-279	383	18	the	the	DET
gujaf-279	383	19	manufacturing	manufacture	VERB
gujaf-279	383	20	companies	company	NOUN
gujaf-279	383	21	in	in	ADP
gujaf-279	383	22	the	the	DET
gujaf-279	383	23	indonesia	indonesia	PROPN
gujaf-279	383	24	stock	stock	PROPN
gujaf-279	383	25	exchange	exchange	PROPN
gujaf-279	383	26	.	.	PUNCT
gujaf-279	384	1	the	the	DET
gujaf-279	384	2	indonesian	indonesian	ADJ
gujaf-279	384	3	journal	journal	PROPN
gujaf-279	384	4	of	of	ADP
gujaf-279	384	5	accounting	accounting	NOUN
gujaf-279	384	6	research	research	NOUN
gujaf-279	384	7	,	,	PUNCT
gujaf-279	384	8	22(3	22(3	NUM
gujaf-279	384	9	)	)	PUNCT
gujaf-279	384	10	.	.	PUNCT
gujaf-279	385	1	muslim	muslim	PROPN
gujaf-279	385	2	,	,	PUNCT
gujaf-279	385	3	a.	a.	NOUN
gujaf-279	385	4	i.	i.	PROPN
gujaf-279	385	5	,	,	PUNCT
gujaf-279	385	6	&	&	CCONJ
gujaf-279	385	7	setiawan	setiawan	PROPN
gujaf-279	385	8	,	,	PUNCT
gujaf-279	385	9	d.	d.	PROPN
gujaf-279	385	10	(	(	PUNCT
gujaf-279	385	11	2021	2021	NUM
gujaf-279	385	12	)	)	PUNCT
gujaf-279	385	13	.	.	PUNCT
gujaf-279	386	1	information	information	NOUN
gujaf-279	386	2	asymmetry	asymmetry	NOUN
gujaf-279	386	3	,	,	PUNCT
gujaf-279	386	4	ownership	ownership	NOUN
gujaf-279	386	5	structure	structure	NOUN
gujaf-279	386	6	and	and	CCONJ
gujaf-279	386	7	cost	cost	NOUN
gujaf-279	386	8	of	of	ADP
gujaf-279	386	9	equity	equity	NOUN
gujaf-279	386	10	capital	capital	NOUN
gujaf-279	386	11	:	:	PUNCT
gujaf-279	386	12	the	the	DET
gujaf-279	386	13	formation	formation	NOUN
gujaf-279	386	14	for	for	ADP
gujaf-279	386	15	open	open	ADJ
gujaf-279	386	16	innovation	innovation	NOUN
gujaf-279	386	17	.	.	PUNCT
gujaf-279	387	1	journal	journal	NOUN
gujaf-279	387	2	of	of	ADP
gujaf-279	387	3	open	open	ADJ
gujaf-279	387	4	innovation	innovation	NOUN
gujaf-279	387	5	:	:	PUNCT
gujaf-279	387	6	technology	technology	NOUN
gujaf-279	387	7	,	,	PUNCT
gujaf-279	387	8	market	market	NOUN
gujaf-279	387	9	,	,	PUNCT
gujaf-279	387	10	and	and	CCONJ
gujaf-279	387	11	complexity	complexity	NOUN
gujaf-279	387	12	,	,	PUNCT
gujaf-279	387	13	7(1	7(1	NUM
gujaf-279	387	14	)	)	PUNCT
gujaf-279	387	15	,	,	PUNCT
gujaf-279	387	16	48	48	NUM
gujaf-279	387	17	.	.	PUNCT
gujaf-279	388	1	nasir	nasir	PROPN
gujaf-279	388	2	,	,	PUNCT
gujaf-279	388	3	a.	a.	PROPN
gujaf-279	388	4	,	,	PUNCT
gujaf-279	388	5	haris	haris	PROPN
gujaf-279	388	6	,	,	PUNCT
gujaf-279	388	7	a.	a.	PROPN
gujaf-279	388	8	,	,	PUNCT
gujaf-279	388	9	qaisar	qaisar	PROPN
gujaf-279	388	10	,	,	PUNCT
gujaf-279	388	11	a.	a.	NOUN
gujaf-279	388	12	m.	m.	NOUN
gujaf-279	388	13	,	,	PUNCT
gujaf-279	388	14	&	&	CCONJ
gujaf-279	388	15	abdul	abdul	PROPN
gujaf-279	388	16	,	,	PUNCT
gujaf-279	388	17	w.	w.	PROPN
gujaf-279	388	18	(	(	PUNCT
gujaf-279	388	19	2018	2018	NUM
gujaf-279	388	20	)	)	PUNCT
gujaf-279	388	21	.	.	PUNCT
gujaf-279	389	1	impact	impact	NOUN
gujaf-279	389	2	of	of	ADP
gujaf-279	389	3	investment	investment	NOUN
gujaf-279	389	4	efficiency	efficiency	NOUN
gujaf-279	389	5	on	on	ADP
gujaf-279	389	6	cost	cost	NOUN
gujaf-279	389	7	of	of	ADP
gujaf-279	389	8	equity	equity	NOUN
gujaf-279	389	9	:	:	PUNCT
gujaf-279	389	10	an	an	DET
gujaf-279	389	11	empirical	empirical	ADJ
gujaf-279	389	12	study	study	NOUN
gujaf-279	389	13	on	on	ADP
gujaf-279	389	14	shariah	shariah	PROPN
gujaf-279	389	15	and	and	CCONJ
gujaf-279	389	16	non	non	ADJ
gujaf-279	389	17	shariah	shariah	PROPN
gujaf-279	389	18	compliance	compliance	NOUN
gujaf-279	389	19	firms	firm	NOUN
gujaf-279	389	20	listed	list	VERB
gujaf-279	389	21	on	on	ADP
gujaf-279	389	22	pakistan	pakistan	PROPN
gujaf-279	389	23	stock	stock	PROPN
gujaf-279	389	24	exchange	exchange	PROPN
gujaf-279	389	25	.	.	PUNCT
gujaf-279	390	1	pakistan	pakistan	PROPN
gujaf-279	390	2	administrative	administrative	PROPN
gujaf-279	390	3	review	review	PROPN
gujaf-279	390	4	,	,	PUNCT
gujaf-279	390	5	2(3	2(3	NUM
gujaf-279	390	6	)	)	PUNCT
gujaf-279	390	7	,	,	PUNCT
gujaf-279	390	8	307	307	NUM
gujaf-279	390	9	-	-	SYM
gujaf-279	390	10	322	322	NUM
gujaf-279	390	11	.	.	PUNCT
gujaf-279	391	1	peláez	peláez	PROPN
gujaf-279	391	2	,	,	PUNCT
gujaf-279	391	3	b.	b.	PROPN
gujaf-279	391	4	b.	b.	PROPN
gujaf-279	391	5	(	(	PUNCT
gujaf-279	391	6	2010	2010	NUM
gujaf-279	391	7	)	)	PUNCT
gujaf-279	391	8	.	.	PUNCT
gujaf-279	392	1	segment	segment	NOUN
gujaf-279	392	2	disclosure	disclosure	NOUN
gujaf-279	392	3	,	,	PUNCT
gujaf-279	392	4	cost	cost	NOUN
gujaf-279	392	5	of	of	ADP
gujaf-279	392	6	capital	capital	NOUN
gujaf-279	392	7	and	and	CCONJ
gujaf-279	392	8	investment	investment	NOUN
gujaf-279	392	9	efficiency	efficiency	NOUN
gujaf-279	392	10	.	.	PUNCT
gujaf-279	393	1	http://orff.uc3m.es/bitstream/handle/10016/9145/belen_blanco_tesis.pdf?s	http://orff.uc3m.es/bitstream/handle/10016/9145/belen_blanco_tesis.pdf?s	PROPN
gujaf-279	393	2	equence=1	equence=1	PROPN
gujaf-279	393	3	pettinger	pettinger	NOUN
gujaf-279	393	4	,	,	PUNCT
gujaf-279	393	5	t.	t.	PROPN
gujaf-279	393	6	(	(	PUNCT
gujaf-279	393	7	2017	2017	NUM
gujaf-279	393	8	)	)	PUNCT
gujaf-279	393	9	.	.	PUNCT
gujaf-279	394	1	asymmetric	asymmetric	ADJ
gujaf-279	394	2	information	information	NOUN
gujaf-279	394	3	problem	problem	NOUN
gujaf-279	394	4	.	.	PUNCT
gujaf-279	395	1	https://www.economicshelp.org/blog/glossary/asymmetric-information/	https://www.economicshelp.org/blog/glossary/asymmetric-information/	PROPN
gujaf-279	395	2	quy	quy	PROPN
gujaf-279	395	3	-	-	PUNCT
gujaf-279	395	4	toan	toan	PROPN
gujaf-279	395	5	,	,	PUNCT
gujaf-279	395	6	d.	d.	PROPN
gujaf-279	395	7	(	(	PUNCT
gujaf-279	395	8	2003	2003	NUM
gujaf-279	395	9	)	)	PUNCT
gujaf-279	395	10	.	.	PUNCT
gujaf-279	396	1	asymmetric	asymmetric	ADJ
gujaf-279	396	2	information	information	NOUN
gujaf-279	396	3	.	.	PUNCT
gujaf-279	397	1	retrieved	retrieve	VERB
gujaf-279	397	2	from	from	ADP
gujaf-279	397	3	http://siteresources.worldbank.org/dec/resources/847971114437274304/	http://siteresources.worldbank.org/dec/resources/847971114437274304/	NOUN
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gujaf-279	397	5	ra	ra	PROPN
gujaf-279	397	6	,	,	PUNCT
gujaf-279	397	7	c.	c.	PROPN
gujaf-279	397	8	w.	w.	PROPN
gujaf-279	397	9	,	,	PUNCT
gujaf-279	397	10	&	&	CCONJ
gujaf-279	397	11	lee	lee	PROPN
gujaf-279	397	12	,	,	PUNCT
gujaf-279	397	13	h.	h.	PROPN
gujaf-279	397	14	y.	y.	PROPN
gujaf-279	397	15	(	(	PUNCT
gujaf-279	397	16	2018	2018	NUM
gujaf-279	397	17	)	)	PUNCT
gujaf-279	397	18	.	.	PUNCT
gujaf-279	398	1	xbrl	xbrl	PROPN
gujaf-279	398	2	adoption	adoption	PROPN
gujaf-279	398	3	,	,	PUNCT
gujaf-279	398	4	information	information	NOUN
gujaf-279	398	5	asymmetry	asymmetry	NOUN
gujaf-279	398	6	,	,	PUNCT
gujaf-279	398	7	cost	cost	NOUN
gujaf-279	398	8	of	of	ADP
gujaf-279	398	9	capital	capital	NOUN
gujaf-279	398	10	,	,	PUNCT
gujaf-279	398	11	and	and	CCONJ
gujaf-279	398	12	reporting	reporting	NOUN
gujaf-279	398	13	lags	lag	NOUN
gujaf-279	398	14	.	.	PUNCT
gujaf-279	399	1	ibusiness	ibusiness	ADJ
gujaf-279	399	2	,	,	PUNCT
gujaf-279	399	3	10(03	10(03	PROPN
gujaf-279	399	4	)	)	PUNCT
gujaf-279	399	5	,	,	PUNCT
gujaf-279	399	6	93	93	NUM
gujaf-279	399	7	.	.	PUNCT
gujaf-279	400	1	rogo	rogo	PROPN
gujaf-279	400	2	,	,	PUNCT
gujaf-279	400	3	r.	r.	PROPN
gujaf-279	400	4	(	(	PUNCT
gujaf-279	400	5	2007	2007	NUM
gujaf-279	400	6	)	)	PUNCT
gujaf-279	400	7	.	.	PUNCT
gujaf-279	401	1	information	information	NOUN
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gujaf-279	401	3	cost	cost	NOUN
gujaf-279	401	4	of	of	ADP
gujaf-279	401	5	capital	capital	NOUN
gujaf-279	401	6	with	with	ADP
gujaf-279	401	7	uncertainty	uncertainty	NOUN
gujaf-279	401	8	about	about	ADP
gujaf-279	401	9	types	type	NOUN
gujaf-279	401	10	.	.	PUNCT
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gujaf-279	402	2	rep1&type	rep1&type	NOUN
gujaf-279	402	3	=	=	SYM
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gujaf-279	402	7	i.	i.	PROPN
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gujaf-279	402	10	.	.	PUNCT
gujaf-279	403	1	information	information	NOUN
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gujaf-279	403	11	:	:	PUNCT
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gujaf-279	404	3	,	,	PUNCT
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gujaf-279	404	5	y.	y.	PROPN
gujaf-279	404	6	,	,	PUNCT
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gujaf-279	404	8	,	,	PUNCT
gujaf-279	404	9	n.	n.	PROPN
gujaf-279	404	10	r.	r.	PROPN
gujaf-279	404	11	,	,	PUNCT
gujaf-279	404	12	&	&	CCONJ
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gujaf-279	404	14	,	,	PUNCT
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gujaf-279	404	19	)	)	PUNCT
gujaf-279	404	20	.	.	PUNCT
gujaf-279	405	1	the	the	DET
gujaf-279	405	2	role	role	NOUN
gujaf-279	405	3	of	of	ADP
gujaf-279	405	4	voluntary	voluntary	ADJ
gujaf-279	405	5	disclosure	disclosure	NOUN
gujaf-279	405	6	on	on	ADP
gujaf-279	405	7	information	information	NOUN
gujaf-279	405	8	asymmetry	asymmetry	NOUN
gujaf-279	405	9	and	and	CCONJ
gujaf-279	405	10	its	its	PRON
gujaf-279	405	11	impact	impact	NOUN
gujaf-279	405	12	on	on	ADP
gujaf-279	405	13	the	the	DET
gujaf-279	405	14	cost	cost	NOUN
gujaf-279	405	15	of	of	ADP
gujaf-279	405	16	capital	capital	NOUN
gujaf-279	405	17	.	.	PUNCT
gujaf-279	406	1	advanced	advanced	ADJ
gujaf-279	406	2	science	science	NOUN
gujaf-279	406	3	letters	letter	NOUN
gujaf-279	406	4	,	,	PUNCT
gujaf-279	406	5	23(9	23(9	NUM
gujaf-279	406	6	)	)	PUNCT
gujaf-279	406	7	,	,	PUNCT
gujaf-279	406	8	8389	8389	NUM
gujaf-279	406	9	-	-	SYM
gujaf-279	406	10	8394	8394	NUM
gujaf-279	406	11	.	.	PUNCT
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gujaf-279	407	2	https://www.economicshelp.org/blog/glossary/asymmetric-information/	https://www.economicshelp.org/blog/glossary/asymmetric-information/	PROPN
gujaf-279	407	3	http://siteresources.worldbank.org/dec/resources/847971114437274304/asymmetric	http://siteresources.worldbank.org/dec/resources/847971114437274304/asymmetric	ADJ
gujaf-279	407	4	http://siteresources.worldbank.org/dec/resources/847971114437274304/asymmetric	http://siteresources.worldbank.org/dec/resources/847971114437274304/asymmetric	ADJ
gujaf-279	407	5	http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.511.7422&rep=rep1&type=p	http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.511.7422&rep=rep1&type=p	PROPN
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gujaf-279	407	9	journal	journal	NOUN
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gujaf-279	407	12	and	and	CCONJ
gujaf-279	407	13	finance	finance	NOUN
gujaf-279	407	14	,	,	PUNCT
gujaf-279	407	15	vol	vol	NOUN
gujaf-279	407	16	.	.	PROPN
gujaf-279	407	17	5	5	NUM
gujaf-279	407	18	,	,	PUNCT
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gujaf-279	407	20	1	1	NUM
gujaf-279	407	21	,	,	PUNCT
gujaf-279	407	22	april	april	PROPN
gujaf-279	407	23	,	,	PUNCT
gujaf-279	407	24	2024	2024	NUM
gujaf-279	407	25	127	127	NUM
gujaf-279	407	26	souissi	souissi	NOUN
gujaf-279	407	27	,	,	PUNCT
gujaf-279	407	28	m.	m.	NOUN
gujaf-279	407	29	,	,	PUNCT
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gujaf-279	407	31	,	,	PUNCT
gujaf-279	407	32	h.	h.	PROPN
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gujaf-279	407	35	)	)	PUNCT
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gujaf-279	407	37	-	-	PUNCT
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gujaf-279	407	41	disclosure	disclosure	NOUN
gujaf-279	407	42	level	level	NOUN
gujaf-279	407	43	and	and	CCONJ
gujaf-279	407	44	cost	cost	NOUN
gujaf-279	407	45	of	of	ADP
gujaf-279	407	46	equitycapital	equitycapital	ADJ
gujaf-279	407	47	,	,	PUNCT
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gujaf-279	407	49	journal	journal	NOUN
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gujaf-279	407	52	and	and	CCONJ
gujaf-279	407	53	information	information	NOUN
gujaf-279	407	54	management	management	NOUN
gujaf-279	407	55	,	,	PUNCT
gujaf-279	407	56	vol	vol	NOUN
gujaf-279	407	57	.	.	PROPN
gujaf-279	407	58	20	20	NUM
gujaf-279	407	59	,	,	PUNCT
gujaf-279	407	60	issue	issue	NOUN
gujaf-279	407	61	1	1	NUM
gujaf-279	407	62	,	,	PUNCT
gujaf-279	407	63	pp	pp	ADJ
gujaf-279	407	64	.	.	PUNCT
gujaf-279	408	1	49	49	NUM
gujaf-279	408	2	–	–	SYM
gujaf-279	408	3	62	62	NUM
gujaf-279	408	4	.	.	PUNCT
gujaf-279	409	1	xie	xie	PROPN
gujaf-279	409	2	,	,	PUNCT
gujaf-279	409	3	l.	l.	PROPN
gujaf-279	409	4	(	(	PUNCT
gujaf-279	409	5	2013	2013	NUM
gujaf-279	409	6	)	)	PUNCT
gujaf-279	409	7	.	.	PUNCT
gujaf-279	410	1	how	how	SCONJ
gujaf-279	410	2	does	do	AUX
gujaf-279	410	3	asymmetric	asymmetric	ADJ
gujaf-279	410	4	information	information	NOUN
gujaf-279	410	5	relate	relate	VERB
gujaf-279	410	6	to	to	ADP
gujaf-279	410	7	investment	investment	NOUN
gujaf-279	410	8	efficiency	efficiency	NOUN
gujaf-279	410	9	?	?	PUNCT
gujaf-279	411	1	evidence	evidence	NOUN
gujaf-279	411	2	from	from	ADP
gujaf-279	411	3	analysts	analyst	NOUN
gujaf-279	411	4	'	'	PART
gujaf-279	411	5	earnings	earning	NOUN
gujaf-279	411	6	forecasts	forecast	NOUN
gujaf-279	411	7	and	and	CCONJ
gujaf-279	411	8	daily	daily	ADJ
gujaf-279	411	9	stock	stock	NOUN
gujaf-279	411	10	trading	trading	NOUN
gujaf-279	411	11	.	.	PUNCT
gujaf-279	412	1	http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&conte	http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&conte	PROPN
gujaf-279	412	2	xt	xt	NOUN
gujaf-279	412	3	=	=	NOUN
gujaf-279	412	4	fin_etd	fin_etd	X
gujaf-279	412	5	http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&context=fin_etd	http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&context=fin_etd	ADJ
gujaf-279	412	6	http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&context=fin_etd	http://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&context=fin_etd	NOUN