id	sid	tid	token	lemma	pos
gujaf-280	1	1	gusau	gusau	PROPN
gujaf-280	1	2	journal	journal	NOUN
gujaf-280	1	3	of	of	ADP
gujaf-280	1	4	accounting	accounting	NOUN
gujaf-280	1	5	and	and	CCONJ
gujaf-280	1	6	finance	finance	NOUN
gujaf-280	1	7	(	(	PUNCT
gujaf-280	1	8	gujaf	gujaf	NOUN
gujaf-280	1	9	)	)	PUNCT
gujaf-280	1	10	vol	vol	NOUN
gujaf-280	1	11	.	.	NOUN
gujaf-280	2	1	5	5	NUM
gujaf-280	2	2	issue	issue	NOUN
gujaf-280	2	3	1	1	NUM
gujaf-280	2	4	,	,	PUNCT
gujaf-280	2	5	april	april	PROPN
gujaf-280	2	6	,	,	PUNCT
gujaf-280	2	7	2024	2024	NUM
gujaf-280	2	8	issn	issn	X
gujaf-280	2	9	:	:	PUNCT
gujaf-280	2	10	2756	2756	NUM
gujaf-280	2	11	-	-	PUNCT
gujaf-280	2	12	665x	665x	NOUN
gujaf-280	2	13	a	a	DET
gujaf-280	2	14	publication	publication	NOUN
gujaf-280	2	15	of	of	ADP
gujaf-280	2	16	department	department	NOUN
gujaf-280	2	17	of	of	ADP
gujaf-280	2	18	accounting	accounting	NOUN
gujaf-280	2	19	and	and	CCONJ
gujaf-280	2	20	finance	finance	NOUN
gujaf-280	2	21	,	,	PUNCT
gujaf-280	2	22	faculty	faculty	NOUN
gujaf-280	2	23	of	of	ADP
gujaf-280	2	24	management	management	NOUN
gujaf-280	2	25	and	and	CCONJ
gujaf-280	2	26	social	social	ADJ
gujaf-280	2	27	sciences	science	NOUN
gujaf-280	2	28	,	,	PUNCT
gujaf-280	2	29	federal	federal	ADJ
gujaf-280	2	30	university	university	NOUN
gujaf-280	2	31	gusau	gusau	NOUN
gujaf-280	2	32	,	,	PUNCT
gujaf-280	2	33	zamfara	zamfara	PROPN
gujaf-280	2	34	state	state	PROPN
gujaf-280	2	35	-nigeria	-nigeria	PROPN
gujaf-280	2	36	gusau	gusau	ADJ
gujaf-280	2	37	journal	journal	NOUN
gujaf-280	2	38	of	of	ADP
gujaf-280	2	39	accounting	accounting	NOUN
gujaf-280	2	40	and	and	CCONJ
gujaf-280	2	41	finance	finance	NOUN
gujaf-280	2	42	,	,	PUNCT
gujaf-280	2	43	vol	vol	NOUN
gujaf-280	2	44	.	.	PROPN
gujaf-280	2	45	5	5	NUM
gujaf-280	2	46	,	,	PUNCT
gujaf-280	2	47	issue	issue	NOUN
gujaf-280	2	48	1	1	NUM
gujaf-280	2	49	,	,	PUNCT
gujaf-280	2	50	april	april	PROPN
gujaf-280	2	51	,	,	PUNCT
gujaf-280	2	52	2024	2024	NUM
gujaf-280	2	53	ii	ii	NUM
gujaf-280	2	54	©	©	PROPN
gujaf-280	2	55	department	department	PROPN
gujaf-280	2	56	of	of	ADP
gujaf-280	2	57	accounting	accounting	NOUN
gujaf-280	2	58	and	and	CCONJ
gujaf-280	2	59	finance	finance	NOUN
gujaf-280	2	60	vol	vol	NOUN
gujaf-280	2	61	.	.	PUNCT
gujaf-280	2	62	5	5	NUM
gujaf-280	2	63	issue	issue	NOUN
gujaf-280	2	64	1	1	NUM
gujaf-280	2	65	april	april	PROPN
gujaf-280	2	66	,	,	PUNCT
gujaf-280	2	67	2024	2024	NUM
gujaf-280	2	68	issn	issn	X
gujaf-280	2	69	:	:	PUNCT
gujaf-280	2	70	2756	2756	NUM
gujaf-280	2	71	-	-	PUNCT
gujaf-280	2	72	665x	665x	NOUN
gujaf-280	2	73	a	a	DET
gujaf-280	2	74	publication	publication	NOUN
gujaf-280	2	75	of	of	ADP
gujaf-280	2	76	department	department	NOUN
gujaf-280	2	77	of	of	ADP
gujaf-280	2	78	accounting	accounting	NOUN
gujaf-280	2	79	and	and	CCONJ
gujaf-280	2	80	finance	finance	NOUN
gujaf-280	2	81	,	,	PUNCT
gujaf-280	2	82	faculty	faculty	NOUN
gujaf-280	2	83	of	of	ADP
gujaf-280	2	84	management	management	NOUN
gujaf-280	2	85	and	and	CCONJ
gujaf-280	2	86	social	social	ADJ
gujaf-280	2	87	sciences	science	NOUN
gujaf-280	2	88	,	,	PUNCT
gujaf-280	2	89	federal	federal	ADJ
gujaf-280	2	90	university	university	NOUN
gujaf-280	2	91	gusau	gusau	NOUN
gujaf-280	2	92	,	,	PUNCT
gujaf-280	2	93	zamfara	zamfara	PROPN
gujaf-280	2	94	state	state	NOUN
gujaf-280	2	95	-nigeria	-nigeria	PROPN
gujaf-280	2	96	all	all	DET
gujaf-280	2	97	rights	right	NOUN
gujaf-280	2	98	reserved	reserve	VERB
gujaf-280	2	99	except	except	SCONJ
gujaf-280	2	100	for	for	ADP
gujaf-280	2	101	academic	academic	ADJ
gujaf-280	2	102	purposes	purpose	NOUN
gujaf-280	2	103	no	no	DET
gujaf-280	2	104	part	part	NOUN
gujaf-280	2	105	or	or	CCONJ
gujaf-280	2	106	whole	whole	NOUN
gujaf-280	2	107	of	of	ADP
gujaf-280	2	108	this	this	DET
gujaf-280	2	109	publication	publication	NOUN
gujaf-280	2	110	is	be	AUX
gujaf-280	2	111	allowed	allow	VERB
gujaf-280	2	112	to	to	PART
gujaf-280	2	113	be	be	AUX
gujaf-280	2	114	reproduced	reproduce	VERB
gujaf-280	2	115	,	,	PUNCT
gujaf-280	2	116	stored	store	VERB
gujaf-280	2	117	in	in	ADP
gujaf-280	2	118	a	a	DET
gujaf-280	2	119	retrieval	retrieval	NOUN
gujaf-280	2	120	system	system	NOUN
gujaf-280	2	121	or	or	CCONJ
gujaf-280	2	122	transmitted	transmit	VERB
gujaf-280	2	123	in	in	ADP
gujaf-280	2	124	any	any	DET
gujaf-280	2	125	form	form	NOUN
gujaf-280	2	126	or	or	CCONJ
gujaf-280	2	127	by	by	ADP
gujaf-280	2	128	any	any	DET
gujaf-280	2	129	means	mean	NOUN
gujaf-280	2	130	be	be	AUX
gujaf-280	2	131	it	it	PRON
gujaf-280	2	132	mechanical	mechanical	ADJ
gujaf-280	2	133	,	,	PUNCT
gujaf-280	2	134	electrical	electrical	ADJ
gujaf-280	2	135	,	,	PUNCT
gujaf-280	2	136	photocopying	photocopying	NOUN
gujaf-280	2	137	,	,	PUNCT
gujaf-280	2	138	recording	recording	NOUN
gujaf-280	2	139	or	or	CCONJ
gujaf-280	2	140	otherwise	otherwise	ADV
gujaf-280	2	141	,	,	PUNCT
gujaf-280	2	142	without	without	ADP
gujaf-280	2	143	prior	prior	ADJ
gujaf-280	2	144	permission	permission	NOUN
gujaf-280	2	145	of	of	ADP
gujaf-280	2	146	the	the	DET
gujaf-280	2	147	copyright	copyright	NOUN
gujaf-280	2	148	owner	owner	NOUN
gujaf-280	2	149	.	.	PUNCT
gujaf-280	3	1	published	publish	VERB
gujaf-280	3	2	and	and	CCONJ
gujaf-280	3	3	printed	print	VERB
gujaf-280	3	4	by	by	ADP
gujaf-280	3	5	ahmadu	ahmadu	PROPN
gujaf-280	3	6	bello	bello	PROPN
gujaf-280	3	7	university	university	NOUN
gujaf-280	3	8	press	press	NOUN
gujaf-280	3	9	limited	limit	VERB
gujaf-280	3	10	,	,	PUNCT
gujaf-280	3	11	zaria	zaria	PROPN
gujaf-280	3	12	,	,	PUNCT
gujaf-280	3	13	kaduna	kaduna	PROPN
gujaf-280	3	14	state	state	PROPN
gujaf-280	3	15	,	,	PUNCT
gujaf-280	3	16	nigeria	nigeria	PROPN
gujaf-280	3	17	.	.	PUNCT
gujaf-280	4	1	tel	tel	ADP
gujaf-280	4	2	:	:	PUNCT
gujaf-280	4	3	08065949711	08065949711	NUM
gujaf-280	4	4	e	e	NOUN
gujaf-280	4	5	-	-	NOUN
gujaf-280	4	6	mail	mail	NOUN
gujaf-280	4	7	:	:	PUNCT
gujaf-280	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-280	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-280	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-280	5	1	website	website	NOUN
gujaf-280	5	2	:	:	PUNCT
gujaf-280	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-280	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-280	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-280	5	6	gusau	gusau	ADJ
gujaf-280	5	7	journal	journal	NOUN
gujaf-280	5	8	of	of	ADP
gujaf-280	5	9	accounting	accounting	NOUN
gujaf-280	5	10	and	and	CCONJ
gujaf-280	5	11	finance	finance	NOUN
gujaf-280	5	12	,	,	PUNCT
gujaf-280	5	13	vol	vol	NOUN
gujaf-280	5	14	.	.	PROPN
gujaf-280	5	15	5	5	NUM
gujaf-280	5	16	,	,	PUNCT
gujaf-280	5	17	issue	issue	NOUN
gujaf-280	5	18	1	1	NUM
gujaf-280	5	19	,	,	PUNCT
gujaf-280	5	20	april	april	PROPN
gujaf-280	5	21	,	,	PUNCT
gujaf-280	5	22	2024	2024	NUM
gujaf-280	5	23	iii	iii	NUM
gujaf-280	5	24	editorial	editorial	PROPN
gujaf-280	5	25	board	board	NOUN
gujaf-280	5	26	editor	editor	NOUN
gujaf-280	5	27	-	-	PUNCT
gujaf-280	5	28	in	in	ADP
gujaf-280	5	29	-	-	PUNCT
gujaf-280	5	30	chief	chief	NOUN
gujaf-280	5	31	:	:	PUNCT
gujaf-280	6	1	prof	prof	PROPN
gujaf-280	6	2	.	.	PUNCT
gujaf-280	6	3	shehu	shehu	PROPN
gujaf-280	6	4	usman	usman	PROPN
gujaf-280	6	5	hassan	hassan	PROPN
gujaf-280	6	6	department	department	PROPN
gujaf-280	6	7	of	of	ADP
gujaf-280	6	8	accounting	accounting	PROPN
gujaf-280	6	9	,	,	PUNCT
gujaf-280	6	10	federal	federal	ADJ
gujaf-280	6	11	university	university	PROPN
gujaf-280	6	12	of	of	ADP
gujaf-280	6	13	kashere	kashere	PROPN
gujaf-280	6	14	,	,	PUNCT
gujaf-280	6	15	gombe	gombe	ADJ
gujaf-280	6	16	state	state	NOUN
gujaf-280	6	17	.	.	PUNCT
gujaf-280	7	1	associate	associate	NOUN
gujaf-280	7	2	editor	editor	NOUN
gujaf-280	7	3	:	:	PUNCT
gujaf-280	7	4	dr	dr	PROPN
gujaf-280	7	5	.	.	PROPN
gujaf-280	7	6	muhammad	muhammad	PROPN
gujaf-280	7	7	mustapha	mustapha	PROPN
gujaf-280	7	8	bagudo	bagudo	PROPN
gujaf-280	7	9	department	department	PROPN
gujaf-280	7	10	of	of	ADP
gujaf-280	7	11	accounting	accounting	PROPN
gujaf-280	7	12	,	,	PUNCT
gujaf-280	7	13	ahmadu	ahmadu	PROPN
gujaf-280	7	14	bello	bello	PROPN
gujaf-280	7	15	university	university	PROPN
gujaf-280	7	16	zaria	zaria	PROPN
gujaf-280	7	17	,	,	PUNCT
gujaf-280	7	18	kaduna	kaduna	PROPN
gujaf-280	7	19	state	state	PROPN
gujaf-280	7	20	.	.	PUNCT
gujaf-280	8	1	managing	manage	VERB
gujaf-280	8	2	editor	editor	NOUN
gujaf-280	8	3	:	:	PUNCT
gujaf-280	8	4	umar	umar	PROPN
gujaf-280	8	5	farouk	farouk	PROPN
gujaf-280	8	6	abdulkarim	abdulkarim	PROPN
gujaf-280	8	7	department	department	PROPN
gujaf-280	8	8	of	of	ADP
gujaf-280	8	9	accounting	accounting	NOUN
gujaf-280	8	10	and	and	CCONJ
gujaf-280	8	11	finance	finance	NOUN
gujaf-280	8	12	,	,	PUNCT
gujaf-280	8	13	federal	federal	ADJ
gujaf-280	8	14	university	university	NOUN
gujaf-280	8	15	gusau	gusau	PROPN
gujaf-280	8	16	,	,	PUNCT
gujaf-280	8	17	zamfara	zamfara	PROPN
gujaf-280	8	18	state	state	PROPN
gujaf-280	8	19	.	.	PUNCT
gujaf-280	9	1	editorial	editorial	PROPN
gujaf-280	9	2	board	board	NOUN
gujaf-280	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-280	9	4	modu	modu	PROPN
gujaf-280	9	5	kumshe	kumshe	PROPN
gujaf-280	9	6	department	department	PROPN
gujaf-280	9	7	of	of	ADP
gujaf-280	9	8	accounting	accounting	PROPN
gujaf-280	9	9	,	,	PUNCT
gujaf-280	9	10	university	university	NOUN
gujaf-280	9	11	of	of	ADP
gujaf-280	9	12	maiduguri	maiduguri	PROPN
gujaf-280	9	13	,	,	PUNCT
gujaf-280	9	14	borno	borno	PROPN
gujaf-280	9	15	state	state	PROPN
gujaf-280	9	16	.	.	PUNCT
gujaf-280	10	1	prof	prof	PROPN
gujaf-280	10	2	ugochukwu	ugochukwu	PROPN
gujaf-280	10	3	c.	c.	PROPN
gujaf-280	10	4	nzewi	nzewi	VERB
gujaf-280	10	5	department	department	PROPN
gujaf-280	10	6	of	of	ADP
gujaf-280	10	7	accounting	accounting	PROPN
gujaf-280	10	8	,	,	PUNCT
gujaf-280	10	9	paul	paul	PROPN
gujaf-280	10	10	university	university	PROPN
gujaf-280	10	11	awka	awka	NOUN
gujaf-280	10	12	,	,	PUNCT
gujaf-280	10	13	anambra	anambra	PROPN
gujaf-280	10	14	state	state	PROPN
gujaf-280	10	15	.	.	PUNCT
gujaf-280	11	1	prof	prof	PROPN
gujaf-280	11	2	kabir	kabir	PROPN
gujaf-280	11	3	tahir	tahir	PROPN
gujaf-280	11	4	hamid	hamid	PROPN
gujaf-280	11	5	department	department	PROPN
gujaf-280	11	6	of	of	ADP
gujaf-280	11	7	accounting	accounting	PROPN
gujaf-280	11	8	,	,	PUNCT
gujaf-280	11	9	bayero	bayero	PROPN
gujaf-280	11	10	university	university	PROPN
gujaf-280	11	11	,	,	PUNCT
gujaf-280	11	12	kano	kano	PROPN
gujaf-280	11	13	,	,	PUNCT
gujaf-280	11	14	kano	kano	PROPN
gujaf-280	11	15	state	state	PROPN
gujaf-280	11	16	.	.	PUNCT
gujaf-280	12	1	prof	prof	PROPN
gujaf-280	12	2	.	.	PUNCT
gujaf-280	13	1	ekoja	ekoja	PROPN
gujaf-280	13	2	b.	b.	PROPN
gujaf-280	13	3	ekoja	ekoja	PROPN
gujaf-280	13	4	department	department	PROPN
gujaf-280	13	5	of	of	ADP
gujaf-280	13	6	accounting	accounting	PROPN
gujaf-280	13	7	,	,	PUNCT
gujaf-280	13	8	university	university	PROPN
gujaf-280	13	9	of	of	ADP
gujaf-280	13	10	jos	jos	PROPN
gujaf-280	13	11	.	.	PROPN
gujaf-280	13	12	prof	prof	PROPN
gujaf-280	13	13	.	.	PUNCT
gujaf-280	14	1	clifford	clifford	PROPN
gujaf-280	14	2	ofurum	ofurum	PROPN
gujaf-280	14	3	department	department	PROPN
gujaf-280	14	4	of	of	ADP
gujaf-280	14	5	accounting	accounting	PROPN
gujaf-280	14	6	,	,	PUNCT
gujaf-280	14	7	university	university	NOUN
gujaf-280	14	8	of	of	ADP
gujaf-280	14	9	portharcourt	portharcourt	PROPN
gujaf-280	14	10	,	,	PUNCT
gujaf-280	14	11	rivers	river	NOUN
gujaf-280	14	12	state	state	PROPN
gujaf-280	14	13	.	.	PUNCT
gujaf-280	15	1	prof	prof	PROPN
gujaf-280	15	2	.	.	PUNCT
gujaf-280	16	1	ahmad	ahmad	PROPN
gujaf-280	16	2	bello	bello	PROPN
gujaf-280	16	3	dogarawa	dogarawa	PROPN
gujaf-280	16	4	department	department	PROPN
gujaf-280	16	5	of	of	ADP
gujaf-280	16	6	accounting	accounting	NOUN
gujaf-280	16	7	,	,	PUNCT
gujaf-280	16	8	ahmadu	ahmadu	PROPN
gujaf-280	16	9	bello	bello	PROPN
gujaf-280	16	10	university	university	PROPN
gujaf-280	16	11	zaria	zaria	PROPN
gujaf-280	16	12	.	.	PUNCT
gujaf-280	17	1	prof	prof	PROPN
gujaf-280	17	2	.	.	PUNCT
gujaf-280	18	1	yusuf	yusuf	PROPN
gujaf-280	18	2	.	.	PUNCT
gujaf-280	19	1	b.	b.	PROPN
gujaf-280	19	2	rahman	rahman	PROPN
gujaf-280	19	3	department	department	PROPN
gujaf-280	19	4	of	of	ADP
gujaf-280	19	5	accounting	accounting	PROPN
gujaf-280	19	6	,	,	PUNCT
gujaf-280	19	7	lagos	lagos	NOUN
gujaf-280	19	8	state	state	PROPN
gujaf-280	19	9	university	university	PROPN
gujaf-280	19	10	,	,	PUNCT
gujaf-280	19	11	lagos	lagos	NOUN
gujaf-280	19	12	state	state	NOUN
gujaf-280	19	13	.	.	PUNCT
gujaf-280	20	1	gusau	gusau	PROPN
gujaf-280	20	2	journal	journal	PROPN
gujaf-280	20	3	of	of	ADP
gujaf-280	20	4	accounting	accounting	NOUN
gujaf-280	20	5	and	and	CCONJ
gujaf-280	20	6	finance	finance	NOUN
gujaf-280	20	7	,	,	PUNCT
gujaf-280	20	8	vol	vol	NOUN
gujaf-280	20	9	.	.	PROPN
gujaf-280	20	10	5	5	NUM
gujaf-280	20	11	,	,	PUNCT
gujaf-280	20	12	issue	issue	NOUN
gujaf-280	20	13	1	1	NUM
gujaf-280	20	14	,	,	PUNCT
gujaf-280	20	15	april	april	PROPN
gujaf-280	20	16	,	,	PUNCT
gujaf-280	20	17	2024	2024	NUM
gujaf-280	20	18	iv	iv	NUM
gujaf-280	20	19	prof	prof	NOUN
gujaf-280	20	20	.	.	PUNCT
gujaf-280	21	1	suleiman	suleiman	PROPN
gujaf-280	21	2	a.	a.	PROPN
gujaf-280	21	3	s.	s.	PROPN
gujaf-280	21	4	aruwa	aruwa	PROPN
gujaf-280	21	5	department	department	PROPN
gujaf-280	21	6	of	of	ADP
gujaf-280	21	7	accounting	accounting	PROPN
gujaf-280	21	8	,	,	PUNCT
gujaf-280	21	9	nasarawa	nasarawa	PROPN
gujaf-280	21	10	state	state	PROPN
gujaf-280	21	11	university	university	PROPN
gujaf-280	21	12	,	,	PUNCT
gujaf-280	21	13	keffi	keffi	PROPN
gujaf-280	21	14	,	,	PUNCT
gujaf-280	21	15	nasarawa	nasarawa	PROPN
gujaf-280	21	16	state	state	PROPN
gujaf-280	21	17	.	.	PUNCT
gujaf-280	22	1	prof	prof	PROPN
gujaf-280	22	2	.	.	PUNCT
gujaf-280	23	1	muhammad	muhammad	PROPN
gujaf-280	23	2	junaidu	junaidu	PROPN
gujaf-280	23	3	kurawa	kurawa	PROPN
gujaf-280	23	4	department	department	PROPN
gujaf-280	23	5	of	of	ADP
gujaf-280	23	6	accounting	accounting	PROPN
gujaf-280	23	7	,	,	PUNCT
gujaf-280	23	8	bayero	bayero	PROPN
gujaf-280	23	9	university	university	PROPN
gujaf-280	23	10	kano	kano	PROPN
gujaf-280	23	11	,	,	PUNCT
gujaf-280	23	12	kano	kano	PROPN
gujaf-280	23	13	state	state	PROPN
gujaf-280	23	14	.	.	PUNCT
gujaf-280	24	1	prof	prof	PROPN
gujaf-280	24	2	.	.	PUNCT
gujaf-280	25	1	muhammad	muhammad	PROPN
gujaf-280	25	2	habibu	habibu	ADJ
gujaf-280	25	3	sabari	sabari	PROPN
gujaf-280	25	4	department	department	PROPN
gujaf-280	25	5	of	of	ADP
gujaf-280	25	6	accounting	accounting	NOUN
gujaf-280	25	7	,	,	PUNCT
gujaf-280	25	8	ahmadu	ahmadu	PROPN
gujaf-280	25	9	bello	bello	PROPN
gujaf-280	25	10	university	university	PROPN
gujaf-280	25	11	,	,	PUNCT
gujaf-280	25	12	zaria	zaria	PROPN
gujaf-280	25	13	.	.	PUNCT
gujaf-280	25	14	prof	prof	PROPN
gujaf-280	25	15	.	.	PUNCT
gujaf-280	26	1	okpanachi	okpanachi	PROPN
gujaf-280	26	2	joshua	joshua	PROPN
gujaf-280	26	3	department	department	PROPN
gujaf-280	26	4	of	of	ADP
gujaf-280	26	5	accounting	accounting	NOUN
gujaf-280	26	6	and	and	CCONJ
gujaf-280	26	7	management	management	NOUN
gujaf-280	26	8	,	,	PUNCT
gujaf-280	26	9	nigerian	nigerian	ADJ
gujaf-280	26	10	defence	defence	PROPN
gujaf-280	26	11	academy	academy	PROPN
gujaf-280	26	12	,	,	PUNCT
gujaf-280	26	13	kaduna	kaduna	PROPN
gujaf-280	26	14	.	.	PROPN
gujaf-280	26	15	prof	prof	PROPN
gujaf-280	26	16	.	.	PUNCT
gujaf-280	27	1	hassan	hassan	PROPN
gujaf-280	27	2	ibrahim	ibrahim	PROPN
gujaf-280	27	3	department	department	PROPN
gujaf-280	27	4	of	of	ADP
gujaf-280	27	5	accounting	accounting	PROPN
gujaf-280	27	6	,	,	PUNCT
gujaf-280	27	7	ibb	ibb	NOUN
gujaf-280	27	8	university	university	NOUN
gujaf-280	27	9	,	,	PUNCT
gujaf-280	27	10	lapai	lapai	NOUN
gujaf-280	27	11	,	,	PUNCT
gujaf-280	27	12	niger	niger	NOUN
gujaf-280	27	13	state	state	NOUN
gujaf-280	27	14	.	.	PUNCT
gujaf-280	28	1	prof	prof	PROPN
gujaf-280	28	2	.	.	PUNCT
gujaf-280	29	1	ifeoma	ifeoma	PROPN
gujaf-280	29	2	mary	mary	PROPN
gujaf-280	29	3	okwo	okwo	PROPN
gujaf-280	29	4	department	department	PROPN
gujaf-280	29	5	of	of	ADP
gujaf-280	29	6	accounting	accounting	PROPN
gujaf-280	29	7	,	,	PUNCT
gujaf-280	29	8	enugu	enugu	PROPN
gujaf-280	29	9	state	state	PROPN
gujaf-280	29	10	university	university	PROPN
gujaf-280	29	11	of	of	ADP
gujaf-280	29	12	science	science	NOUN
gujaf-280	29	13	and	and	CCONJ
gujaf-280	29	14	technology	technology	NOUN
gujaf-280	29	15	,	,	PUNCT
gujaf-280	29	16	enugu	enugu	PROPN
gujaf-280	29	17	state	state	PROPN
gujaf-280	29	18	.	.	PUNCT
gujaf-280	30	1	prof	prof	PROPN
gujaf-280	30	2	.	.	PROPN
gujaf-280	31	1	aminu	aminu	PROPN
gujaf-280	31	2	isah	isah	PROPN
gujaf-280	31	3	department	department	PROPN
gujaf-280	31	4	of	of	ADP
gujaf-280	31	5	accounting	accounting	PROPN
gujaf-280	31	6	,	,	PUNCT
gujaf-280	31	7	bayero	bayero	PROPN
gujaf-280	31	8	university	university	PROPN
gujaf-280	31	9	,	,	PUNCT
gujaf-280	31	10	kano	kano	PROPN
gujaf-280	31	11	,	,	PUNCT
gujaf-280	31	12	kano	kano	PROPN
gujaf-280	31	13	state	state	PROPN
gujaf-280	31	14	.	.	PUNCT
gujaf-280	32	1	prof	prof	PROPN
gujaf-280	32	2	.	.	PUNCT
gujaf-280	33	1	ahmadu	ahmadu	PROPN
gujaf-280	33	2	bello	bello	PROPN
gujaf-280	33	3	department	department	PROPN
gujaf-280	33	4	of	of	ADP
gujaf-280	33	5	accounting	accounting	NOUN
gujaf-280	33	6	,	,	PUNCT
gujaf-280	33	7	ahmadu	ahmadu	PROPN
gujaf-280	33	8	bello	bello	PROPN
gujaf-280	33	9	university	university	PROPN
gujaf-280	33	10	,	,	PUNCT
gujaf-280	33	11	zaria	zaria	PROPN
gujaf-280	33	12	.	.	PUNCT
gujaf-280	34	1	prof	prof	PROPN
gujaf-280	34	2	.	.	PUNCT
gujaf-280	35	1	musa	musa	PROPN
gujaf-280	35	2	yelwa	yelwa	PROPN
gujaf-280	35	3	abubakar	abubakar	PROPN
gujaf-280	35	4	department	department	PROPN
gujaf-280	35	5	of	of	ADP
gujaf-280	35	6	accounting	accounting	PROPN
gujaf-280	35	7	,	,	PUNCT
gujaf-280	35	8	usmanu	usmanu	PROPN
gujaf-280	35	9	danfodiyo	danfodiyo	PROPN
gujaf-280	35	10	university	university	PROPN
gujaf-280	35	11	,	,	PUNCT
gujaf-280	35	12	sokoto	sokoto	PROPN
gujaf-280	35	13	state	state	PROPN
gujaf-280	35	14	.	.	PUNCT
gujaf-280	36	1	prof	prof	PROPN
gujaf-280	36	2	.	.	PUNCT
gujaf-280	37	1	salisu	salisu	PROPN
gujaf-280	37	2	abubakar	abubakar	PROPN
gujaf-280	37	3	department	department	PROPN
gujaf-280	37	4	of	of	ADP
gujaf-280	37	5	accounting	accounting	NOUN
gujaf-280	37	6	,	,	PUNCT
gujaf-280	37	7	ahmadu	ahmadu	PROPN
gujaf-280	37	8	bello	bello	PROPN
gujaf-280	37	9	university	university	PROPN
gujaf-280	37	10	zaria	zaria	PROPN
gujaf-280	37	11	,	,	PUNCT
gujaf-280	37	12	kaduna	kaduna	PROPN
gujaf-280	37	13	state	state	PROPN
gujaf-280	37	14	.	.	PUNCT
gujaf-280	38	1	prof	prof	PROPN
gujaf-280	38	2	.	.	PUNCT
gujaf-280	39	1	sunusi	sunusi	PROPN
gujaf-280	39	2	sa'ad	sa'ad	PROPN
gujaf-280	39	3	ahmad	ahmad	PROPN
gujaf-280	39	4	department	department	PROPN
gujaf-280	39	5	of	of	ADP
gujaf-280	39	6	accounting	accounting	PROPN
gujaf-280	39	7	,	,	PUNCT
gujaf-280	39	8	federal	federal	ADJ
gujaf-280	39	9	university	university	NOUN
gujaf-280	39	10	dutse	dutse	NOUN
gujaf-280	39	11	,	,	PUNCT
gujaf-280	39	12	jigawa	jigawa	PROPN
gujaf-280	39	13	state	state	PROPN
gujaf-280	39	14	.	.	PUNCT
gujaf-280	40	1	prof	prof	PROPN
gujaf-280	40	2	.	.	PUNCT
gujaf-280	41	1	isaq	isaq	PROPN
gujaf-280	41	2	alhaji	alhaji	PROPN
gujaf-280	41	3	samaila	samaila	PROPN
gujaf-280	41	4	department	department	PROPN
gujaf-280	41	5	of	of	ADP
gujaf-280	41	6	accounting	accounting	PROPN
gujaf-280	41	7	,	,	PUNCT
gujaf-280	41	8	bayero	bayero	PROPN
gujaf-280	41	9	university	university	NOUN
gujaf-280	41	10	,	,	PUNCT
gujaf-280	41	11	kano	kano	PROPN
gujaf-280	41	12	state	state	PROPN
gujaf-280	41	13	.	.	PUNCT
gujaf-280	42	1	gusau	gusau	PROPN
gujaf-280	42	2	journal	journal	PROPN
gujaf-280	42	3	of	of	ADP
gujaf-280	42	4	accounting	accounting	NOUN
gujaf-280	42	5	and	and	CCONJ
gujaf-280	42	6	finance	finance	NOUN
gujaf-280	42	7	,	,	PUNCT
gujaf-280	42	8	vol	vol	NOUN
gujaf-280	42	9	.	.	PROPN
gujaf-280	42	10	5	5	NUM
gujaf-280	42	11	,	,	PUNCT
gujaf-280	42	12	issue	issue	NOUN
gujaf-280	42	13	1	1	NUM
gujaf-280	42	14	,	,	PUNCT
gujaf-280	42	15	april	april	PROPN
gujaf-280	42	16	,	,	PUNCT
gujaf-280	42	17	2024	2024	NUM
gujaf-280	42	18	v	v	ADP
gujaf-280	42	19	dr	dr	PROPN
gujaf-280	42	20	.	.	PROPN
gujaf-280	42	21	fatima	fatima	PROPN
gujaf-280	42	22	alfa	alfa	PROPN
gujaf-280	42	23	department	department	PROPN
gujaf-280	42	24	of	of	ADP
gujaf-280	42	25	accounting	accounting	PROPN
gujaf-280	42	26	,	,	PUNCT
gujaf-280	42	27	university	university	NOUN
gujaf-280	42	28	of	of	ADP
gujaf-280	42	29	maiduguri	maiduguri	PROPN
gujaf-280	42	30	,	,	PUNCT
gujaf-280	42	31	borno	borno	PROPN
gujaf-280	42	32	state	state	PROPN
gujaf-280	42	33	.	.	PUNCT
gujaf-280	43	1	dr	dr	PROPN
gujaf-280	43	2	.	.	PROPN
gujaf-280	43	3	nasiru	nasiru	PROPN
gujaf-280	43	4	a.	a.	PROPN
gujaf-280	43	5	ka’oje	ka’oje	PROPN
gujaf-280	43	6	department	department	PROPN
gujaf-280	43	7	of	of	ADP
gujaf-280	43	8	accounting	accounting	PROPN
gujaf-280	43	9	,	,	PUNCT
gujaf-280	43	10	usmanu	usmanu	PROPN
gujaf-280	43	11	danfodiyo	danfodiyo	PROPN
gujaf-280	43	12	university	university	PROPN
gujaf-280	43	13	sokoto	sokoto	PROPN
gujaf-280	43	14	state	state	PROPN
gujaf-280	43	15	.	.	PUNCT
gujaf-280	44	1	dr	dr	PROPN
gujaf-280	44	2	.	.	PROPN
gujaf-280	44	3	aminu	aminu	PROPN
gujaf-280	44	4	abdullahi	abdullahi	PROPN
gujaf-280	44	5	department	department	PROPN
gujaf-280	44	6	of	of	ADP
gujaf-280	44	7	accounting	accounting	PROPN
gujaf-280	44	8	,	,	PUNCT
gujaf-280	44	9	usmanu	usmanu	PROPN
gujaf-280	44	10	danfodiyo	danfodiyo	PROPN
gujaf-280	44	11	university	university	PROPN
gujaf-280	44	12	sokoto	sokoto	PROPN
gujaf-280	44	13	,	,	PUNCT
gujaf-280	44	14	state	state	PROPN
gujaf-280	44	15	.	.	PUNCT
gujaf-280	45	1	dr	dr	PROPN
gujaf-280	45	2	.	.	PROPN
gujaf-280	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-280	45	4	yahaya	yahaya	PROPN
gujaf-280	45	5	department	department	PROPN
gujaf-280	45	6	of	of	ADP
gujaf-280	45	7	accounting	accounting	PROPN
gujaf-280	45	8	,	,	PUNCT
gujaf-280	45	9	nigerian	nigerian	ADJ
gujaf-280	45	10	defence	defence	PROPN
gujaf-280	45	11	academy	academy	PROPN
gujaf-280	45	12	,	,	PUNCT
gujaf-280	45	13	kaduna	kaduna	PROPN
gujaf-280	45	14	state	state	PROPN
gujaf-280	45	15	.	.	PUNCT
gujaf-280	46	1	dr	dr	PROPN
gujaf-280	46	2	.	.	PROPN
gujaf-280	46	3	saidu	saidu	PROPN
gujaf-280	46	4	adamu	adamu	PROPN
gujaf-280	46	5	department	department	PROPN
gujaf-280	46	6	of	of	ADP
gujaf-280	46	7	accounting	accounting	PROPN
gujaf-280	46	8	,	,	PUNCT
gujaf-280	46	9	federal	federal	ADJ
gujaf-280	46	10	university	university	PROPN
gujaf-280	46	11	of	of	ADP
gujaf-280	46	12	kashere	kashere	PROPN
gujaf-280	46	13	,	,	PUNCT
gujaf-280	46	14	gombe	gombe	ADJ
gujaf-280	46	15	state	state	NOUN
gujaf-280	46	16	.	.	PUNCT
gujaf-280	47	1	dr	dr	PROPN
gujaf-280	47	2	.	.	PROPN
gujaf-280	47	3	nasiru	nasiru	PROPN
gujaf-280	47	4	yunusa	yunusa	PROPN
gujaf-280	47	5	department	department	PROPN
gujaf-280	47	6	of	of	ADP
gujaf-280	47	7	accounting	accounting	NOUN
gujaf-280	47	8	,	,	PUNCT
gujaf-280	47	9	ahmadu	ahmadu	PROPN
gujaf-280	47	10	bello	bello	PROPN
gujaf-280	47	11	university	university	PROPN
gujaf-280	47	12	zaria	zaria	PROPN
gujaf-280	47	13	.	.	PUNCT
gujaf-280	48	1	dr	dr	PROPN
gujaf-280	48	2	.	.	PROPN
gujaf-280	48	3	aisha	aisha	PROPN
gujaf-280	48	4	nuhu	nuhu	PROPN
gujaf-280	48	5	muhammad	muhammad	PROPN
gujaf-280	48	6	department	department	PROPN
gujaf-280	48	7	of	of	ADP
gujaf-280	48	8	accounting	accounting	PROPN
gujaf-280	48	9	,	,	PUNCT
gujaf-280	48	10	ahmadu	ahmadu	PROPN
gujaf-280	48	11	bello	bello	PROPN
gujaf-280	48	12	university	university	PROPN
gujaf-280	48	13	zaria	zaria	PROPN
gujaf-280	48	14	.	.	PUNCT
gujaf-280	49	1	dr	dr	PROPN
gujaf-280	49	2	.	.	PROPN
gujaf-280	49	3	lawal	lawal	PROPN
gujaf-280	49	4	muhammad	muhammad	PROPN
gujaf-280	49	5	department	department	PROPN
gujaf-280	49	6	of	of	ADP
gujaf-280	49	7	accounting	accounting	PROPN
gujaf-280	49	8	,	,	PUNCT
gujaf-280	49	9	ahmadu	ahmadu	PROPN
gujaf-280	49	10	bello	bello	PROPN
gujaf-280	49	11	university	university	PROPN
gujaf-280	49	12	zaria	zaria	PROPN
gujaf-280	49	13	.	.	PUNCT
gujaf-280	50	1	dr	dr	PROPN
gujaf-280	50	2	.	.	PROPN
gujaf-280	50	3	farouk	farouk	PROPN
gujaf-280	50	4	adeza	adeza	PROPN
gujaf-280	50	5	school	school	NOUN
gujaf-280	50	6	of	of	ADP
gujaf-280	50	7	business	business	NOUN
gujaf-280	50	8	and	and	CCONJ
gujaf-280	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-280	50	10	,	,	PUNCT
gujaf-280	50	11	american	american	PROPN
gujaf-280	50	12	university	university	PROPN
gujaf-280	50	13	of	of	ADP
gujaf-280	50	14	nigeria	nigeria	PROPN
gujaf-280	50	15	,	,	PUNCT
gujaf-280	50	16	yola	yola	PROPN
gujaf-280	50	17	.	.	PUNCT
gujaf-280	51	1	dr	dr	PROPN
gujaf-280	51	2	.	.	PROPN
gujaf-280	51	3	bashir	bashir	PROPN
gujaf-280	51	4	umar	umar	PROPN
gujaf-280	51	5	farouk	farouk	PROPN
gujaf-280	51	6	department	department	PROPN
gujaf-280	51	7	of	of	ADP
gujaf-280	51	8	economics	economic	NOUN
gujaf-280	51	9	,	,	PUNCT
gujaf-280	51	10	federal	federal	ADJ
gujaf-280	51	11	university	university	NOUN
gujaf-280	51	12	gusau	gusau	PROPN
gujaf-280	51	13	,	,	PUNCT
gujaf-280	51	14	zamfara	zamfara	PROPN
gujaf-280	51	15	state	state	PROPN
gujaf-280	51	16	.	.	PUNCT
gujaf-280	52	1	dr	dr	PROPN
gujaf-280	52	2	emmanuel	emmanuel	PROPN
gujaf-280	52	3	omokhuale	omokhuale	PROPN
gujaf-280	52	4	department	department	PROPN
gujaf-280	52	5	of	of	ADP
gujaf-280	52	6	mathematics	mathematics	PROPN
gujaf-280	52	7	,	,	PUNCT
gujaf-280	52	8	federal	federal	ADJ
gujaf-280	52	9	university	university	NOUN
gujaf-280	52	10	gusau	gusau	NOUN
gujaf-280	52	11	,	,	PUNCT
gujaf-280	52	12	zamfara	zamfara	PROPN
gujaf-280	52	13	.	.	PUNCT
gujaf-280	53	1	state	state	PROPN
gujaf-280	53	2	gusau	gusau	PROPN
gujaf-280	53	3	journal	journal	PROPN
gujaf-280	53	4	of	of	ADP
gujaf-280	53	5	accounting	accounting	NOUN
gujaf-280	53	6	and	and	CCONJ
gujaf-280	53	7	finance	finance	NOUN
gujaf-280	53	8	,	,	PUNCT
gujaf-280	53	9	vol	vol	NOUN
gujaf-280	53	10	.	.	PROPN
gujaf-280	53	11	5	5	NUM
gujaf-280	53	12	,	,	PUNCT
gujaf-280	53	13	issue	issue	NOUN
gujaf-280	53	14	1	1	NUM
gujaf-280	53	15	,	,	PUNCT
gujaf-280	53	16	april	april	PROPN
gujaf-280	53	17	,	,	PUNCT
gujaf-280	53	18	2024	2024	NUM
gujaf-280	53	19	vi	vi	PROPN
gujaf-280	53	20	advisory	advisory	NOUN
gujaf-280	53	21	board	board	NOUN
gujaf-280	53	22	members	member	NOUN
gujaf-280	53	23	prof	prof	PROPN
gujaf-280	53	24	.	.	PUNCT
gujaf-280	54	1	kabiru	kabiru	PROPN
gujaf-280	54	2	isah	isah	PROPN
gujaf-280	54	3	dandago	dandago	PROPN
gujaf-280	54	4	,	,	PUNCT
gujaf-280	54	5	bayero	bayero	PROPN
gujaf-280	54	6	university	university	PROPN
gujaf-280	54	7	kano	kano	PROPN
gujaf-280	54	8	,	,	PUNCT
gujaf-280	54	9	kano	kano	PROPN
gujaf-280	54	10	state	state	PROPN
gujaf-280	54	11	.	.	PUNCT
gujaf-280	55	1	prof	prof	PROPN
gujaf-280	55	2	a	a	DET
gujaf-280	55	3	m	m	NOUN
gujaf-280	55	4	bashir	bashir	NOUN
gujaf-280	55	5	,	,	PUNCT
gujaf-280	55	6	usmanu	usmanu	PROPN
gujaf-280	55	7	danfodiyo	danfodiyo	PROPN
gujaf-280	55	8	university	university	PROPN
gujaf-280	55	9	sokoto	sokoto	PROPN
gujaf-280	55	10	,	,	PUNCT
gujaf-280	55	11	sokoto	sokoto	PROPN
gujaf-280	55	12	state	state	PROPN
gujaf-280	55	13	.	.	PUNCT
gujaf-280	56	1	prof	prof	PROPN
gujaf-280	56	2	.	.	PUNCT
gujaf-280	57	1	muhammad	muhammad	PROPN
gujaf-280	57	2	tanko	tanko	PROPN
gujaf-280	57	3	,	,	PUNCT
gujaf-280	57	4	kaduna	kaduna	PROPN
gujaf-280	57	5	state	state	PROPN
gujaf-280	57	6	university	university	PROPN
gujaf-280	57	7	,	,	PUNCT
gujaf-280	57	8	kaduna	kaduna	PROPN
gujaf-280	57	9	.	.	PROPN
gujaf-280	57	10	prof	prof	PROPN
gujaf-280	57	11	.	.	PUNCT
gujaf-280	57	12	bayero	bayero	PROPN
gujaf-280	58	1	a	a	DET
gujaf-280	58	2	m	m	NOUN
gujaf-280	58	3	sabir	sabir	NOUN
gujaf-280	58	4	,	,	PUNCT
gujaf-280	58	5	usmanu	usmanu	PROPN
gujaf-280	58	6	danfodiyo	danfodiyo	PROPN
gujaf-280	58	7	university	university	PROPN
gujaf-280	58	8	sokoto	sokoto	PROPN
gujaf-280	58	9	,	,	PUNCT
gujaf-280	58	10	sokoto	sokoto	PROPN
gujaf-280	58	11	state	state	PROPN
gujaf-280	58	12	.	.	PUNCT
gujaf-280	59	1	prof	prof	PROPN
gujaf-280	59	2	.	.	PUNCT
gujaf-280	60	1	aliyu	aliyu	PROPN
gujaf-280	60	2	sulaiman	sulaiman	PROPN
gujaf-280	60	3	kantudu	kantudu	PROPN
gujaf-280	60	4	,	,	PUNCT
gujaf-280	60	5	bayero	bayero	PROPN
gujaf-280	60	6	university	university	PROPN
gujaf-280	60	7	kano	kano	PROPN
gujaf-280	60	8	,	,	PUNCT
gujaf-280	60	9	kano	kano	PROPN
gujaf-280	60	10	state	state	PROPN
gujaf-280	60	11	.	.	PUNCT
gujaf-280	61	1	editorial	editorial	PROPN
gujaf-280	61	2	secretary	secretary	PROPN
gujaf-280	61	3	yazid	yazid	PROPN
gujaf-280	61	4	kabir	kabir	PROPN
gujaf-280	61	5	ibrahim	ibrahim	PROPN
gujaf-280	61	6	department	department	PROPN
gujaf-280	61	7	of	of	ADP
gujaf-280	61	8	accounting	accounting	NOUN
gujaf-280	61	9	and	and	CCONJ
gujaf-280	61	10	finance	finance	NOUN
gujaf-280	61	11	,	,	PUNCT
gujaf-280	61	12	federal	federal	ADJ
gujaf-280	61	13	university	university	NOUN
gujaf-280	61	14	gusau	gusau	PROPN
gujaf-280	61	15	,	,	PUNCT
gujaf-280	61	16	zamfara	zamfara	PROPN
gujaf-280	61	17	state	state	PROPN
gujaf-280	61	18	.	.	PUNCT
gujaf-280	62	1	gusau	gusau	PROPN
gujaf-280	62	2	journal	journal	PROPN
gujaf-280	62	3	of	of	ADP
gujaf-280	62	4	accounting	accounting	NOUN
gujaf-280	62	5	and	and	CCONJ
gujaf-280	62	6	finance	finance	NOUN
gujaf-280	62	7	,	,	PUNCT
gujaf-280	62	8	vol	vol	NOUN
gujaf-280	62	9	.	.	PROPN
gujaf-280	62	10	5	5	NUM
gujaf-280	62	11	,	,	PUNCT
gujaf-280	62	12	issue	issue	NOUN
gujaf-280	62	13	1	1	NUM
gujaf-280	62	14	,	,	PUNCT
gujaf-280	62	15	april	april	PROPN
gujaf-280	62	16	,	,	PUNCT
gujaf-280	62	17	2024	2024	NUM
gujaf-280	62	18	vii	vii	NOUN
gujaf-280	62	19	call	call	NOUN
gujaf-280	62	20	for	for	ADP
gujaf-280	62	21	papers	paper	NOUN
gujaf-280	62	22	the	the	DET
gujaf-280	62	23	editorial	editorial	ADJ
gujaf-280	62	24	board	board	NOUN
gujaf-280	62	25	of	of	ADP
gujaf-280	62	26	gusau	gusau	PROPN
gujaf-280	62	27	journal	journal	PROPN
gujaf-280	62	28	of	of	ADP
gujaf-280	62	29	accounting	accounting	NOUN
gujaf-280	62	30	and	and	CCONJ
gujaf-280	62	31	finance	finance	NOUN
gujaf-280	62	32	(	(	PUNCT
gujaf-280	62	33	gujaf	gujaf	NOUN
gujaf-280	62	34	)	)	PUNCT
gujaf-280	62	35	is	be	AUX
gujaf-280	62	36	hereby	hereby	ADV
gujaf-280	62	37	inviting	invite	VERB
gujaf-280	62	38	authors	author	NOUN
gujaf-280	62	39	to	to	PART
gujaf-280	62	40	submit	submit	VERB
gujaf-280	62	41	their	their	PRON
gujaf-280	62	42	unpublished	unpublished	ADJ
gujaf-280	62	43	manuscript	manuscript	NOUN
gujaf-280	62	44	for	for	ADP
gujaf-280	62	45	publication	publication	NOUN
gujaf-280	62	46	.	.	PUNCT
gujaf-280	63	1	the	the	DET
gujaf-280	63	2	journal	journal	NOUN
gujaf-280	63	3	is	be	AUX
gujaf-280	63	4	published	publish	VERB
gujaf-280	63	5	in	in	ADP
gujaf-280	63	6	two	two	NUM
gujaf-280	63	7	issues	issue	NOUN
gujaf-280	63	8	of	of	ADP
gujaf-280	63	9	april	april	PROPN
gujaf-280	63	10	and	and	CCONJ
gujaf-280	63	11	october	october	PROPN
gujaf-280	63	12	annually	annually	ADV
gujaf-280	63	13	.	.	PUNCT
gujaf-280	64	1	gujaf	gujaf	NOUN
gujaf-280	64	2	is	be	AUX
gujaf-280	64	3	a	a	DET
gujaf-280	64	4	double	double	ADJ
gujaf-280	64	5	-	-	PUNCT
gujaf-280	64	6	blind	blind	ADJ
gujaf-280	64	7	peer	peer	NOUN
gujaf-280	64	8	reviewed	review	VERB
gujaf-280	64	9	journal	journal	NOUN
gujaf-280	64	10	published	publish	VERB
gujaf-280	64	11	by	by	ADP
gujaf-280	64	12	the	the	DET
gujaf-280	64	13	department	department	NOUN
gujaf-280	64	14	of	of	ADP
gujaf-280	64	15	accounting	accounting	NOUN
gujaf-280	64	16	and	and	CCONJ
gujaf-280	64	17	finance	finance	NOUN
gujaf-280	64	18	,	,	PUNCT
gujaf-280	64	19	faculty	faculty	NOUN
gujaf-280	64	20	of	of	ADP
gujaf-280	64	21	management	management	NOUN
gujaf-280	64	22	and	and	CCONJ
gujaf-280	64	23	social	social	ADJ
gujaf-280	64	24	sciences	science	NOUN
gujaf-280	64	25	,	,	PUNCT
gujaf-280	64	26	federal	federal	ADJ
gujaf-280	64	27	university	university	NOUN
gujaf-280	64	28	gusau	gusau	NOUN
gujaf-280	64	29	,	,	PUNCT
gujaf-280	64	30	zamfara	zamfara	PROPN
gujaf-280	64	31	state	state	PROPN
gujaf-280	64	32	nigeria	nigeria	PROPN
gujaf-280	64	33	the	the	DET
gujaf-280	64	34	journal	journal	PROPN
gujaf-280	64	35	accepts	accept	VERB
gujaf-280	64	36	papers	paper	NOUN
gujaf-280	64	37	in	in	ADP
gujaf-280	64	38	all	all	DET
gujaf-280	64	39	areas	area	NOUN
gujaf-280	64	40	of	of	ADP
gujaf-280	64	41	accounting	accounting	NOUN
gujaf-280	64	42	and	and	CCONJ
gujaf-280	64	43	finance	finance	NOUN
gujaf-280	64	44	for	for	ADP
gujaf-280	64	45	publication	publication	NOUN
gujaf-280	64	46	which	which	PRON
gujaf-280	64	47	include	include	VERB
gujaf-280	64	48	:	:	PUNCT
gujaf-280	64	49	accounting	accounting	NOUN
gujaf-280	64	50	standards	standard	NOUN
gujaf-280	64	51	,	,	PUNCT
gujaf-280	64	52	accounting	account	VERB
gujaf-280	64	53	information	information	NOUN
gujaf-280	64	54	system	system	NOUN
gujaf-280	64	55	,	,	PUNCT
gujaf-280	64	56	financial	financial	ADJ
gujaf-280	64	57	reporting	reporting	NOUN
gujaf-280	64	58	,	,	PUNCT
gujaf-280	64	59	earnings	earning	NOUN
gujaf-280	64	60	management	management	NOUN
gujaf-280	64	61	,	,	PUNCT
gujaf-280	64	62	,	,	PUNCT
gujaf-280	64	63	auditing	auditing	NOUN
gujaf-280	64	64	and	and	CCONJ
gujaf-280	64	65	investigation	investigation	NOUN
gujaf-280	64	66	,	,	PUNCT
gujaf-280	64	67	auditing	auditing	NOUN
gujaf-280	64	68	and	and	CCONJ
gujaf-280	64	69	standards	standard	NOUN
gujaf-280	64	70	,	,	PUNCT
gujaf-280	64	71	public	public	ADJ
gujaf-280	64	72	sector	sector	NOUN
gujaf-280	64	73	accounting	accounting	NOUN
gujaf-280	64	74	and	and	CCONJ
gujaf-280	64	75	auditing	auditing	NOUN
gujaf-280	64	76	,	,	PUNCT
gujaf-280	64	77	taxation	taxation	NOUN
gujaf-280	64	78	and	and	CCONJ
gujaf-280	64	79	revenue	revenue	NOUN
gujaf-280	64	80	administration	administration	NOUN
gujaf-280	64	81	,	,	PUNCT
gujaf-280	64	82	corporate	corporate	ADJ
gujaf-280	64	83	governance	governance	NOUN
gujaf-280	64	84	issues	issue	NOUN
gujaf-280	64	85	,	,	PUNCT
gujaf-280	64	86	corporate	corporate	ADJ
gujaf-280	64	87	social	social	ADJ
gujaf-280	64	88	responsibility	responsibility	NOUN
gujaf-280	64	89	,	,	PUNCT
gujaf-280	64	90	sustainability	sustainability	NOUN
gujaf-280	64	91	and	and	CCONJ
gujaf-280	64	92	environmental	environmental	ADJ
gujaf-280	64	93	reporting	reporting	NOUN
gujaf-280	64	94	issue	issue	NOUN
gujaf-280	64	95	,	,	PUNCT
gujaf-280	64	96	information	information	NOUN
gujaf-280	64	97	and	and	CCONJ
gujaf-280	64	98	communication	communication	NOUN
gujaf-280	64	99	technology	technology	NOUN
gujaf-280	64	100	issues	issue	NOUN
gujaf-280	64	101	,	,	PUNCT
gujaf-280	64	102	bankruptcy	bankruptcy	NOUN
gujaf-280	64	103	prediction	prediction	NOUN
gujaf-280	64	104	,	,	PUNCT
gujaf-280	64	105	corporate	corporate	ADJ
gujaf-280	64	106	finance	finance	NOUN
gujaf-280	64	107	,	,	PUNCT
gujaf-280	64	108	personal	personal	ADJ
gujaf-280	64	109	finance	finance	NOUN
gujaf-280	64	110	,	,	PUNCT
gujaf-280	64	111	merger	merger	NOUN
gujaf-280	64	112	and	and	CCONJ
gujaf-280	64	113	acquisitions	acquisition	NOUN
gujaf-280	64	114	,	,	PUNCT
gujaf-280	64	115	capital	capital	NOUN
gujaf-280	64	116	structure	structure	NOUN
gujaf-280	64	117	,	,	PUNCT
gujaf-280	64	118	working	work	VERB
gujaf-280	64	119	capital	capital	NOUN
gujaf-280	64	120	management	management	NOUN
gujaf-280	64	121	,	,	PUNCT
gujaf-280	64	122	enterprises	enterprise	NOUN
gujaf-280	64	123	risk	risk	NOUN
gujaf-280	64	124	management	management	NOUN
gujaf-280	64	125	,	,	PUNCT
gujaf-280	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-280	64	127	,	,	PUNCT
gujaf-280	64	128	international	international	ADJ
gujaf-280	64	129	business	business	NOUN
gujaf-280	64	130	accounting	accounting	NOUN
gujaf-280	64	131	and	and	CCONJ
gujaf-280	64	132	finance	finance	NOUN
gujaf-280	64	133	,	,	PUNCT
gujaf-280	64	134	banking	banking	NOUN
gujaf-280	64	135	crises	crisis	NOUN
gujaf-280	64	136	,	,	PUNCT
gujaf-280	64	137	bank	bank	NOUN
gujaf-280	64	138	’s	’s	PART
gujaf-280	64	139	profitability	profitability	NOUN
gujaf-280	64	140	,	,	PUNCT
gujaf-280	64	141	risk	risk	NOUN
gujaf-280	64	142	and	and	CCONJ
gujaf-280	64	143	insurance	insurance	NOUN
gujaf-280	64	144	issue	issue	NOUN
gujaf-280	64	145	,	,	PUNCT
gujaf-280	64	146	islamic	islamic	ADJ
gujaf-280	64	147	finance	finance	NOUN
gujaf-280	64	148	,	,	PUNCT
gujaf-280	64	149	conventional	conventional	ADJ
gujaf-280	64	150	and	and	CCONJ
gujaf-280	64	151	islamic	islamic	ADJ
gujaf-280	64	152	banks	bank	NOUN
gujaf-280	64	153	and	and	CCONJ
gujaf-280	64	154	so	so	ADV
gujaf-280	64	155	forth	forth	ADV
gujaf-280	64	156	.	.	PUNCT
gujaf-280	65	1	guidelines	guideline	NOUN
gujaf-280	65	2	for	for	ADP
gujaf-280	65	3	submission	submission	NOUN
gujaf-280	65	4	and	and	CCONJ
gujaf-280	65	5	manuscript	manuscript	NOUN
gujaf-280	65	6	format	format	VERB
gujaf-280	65	7	the	the	DET
gujaf-280	65	8	submission	submission	NOUN
gujaf-280	65	9	language	language	NOUN
gujaf-280	65	10	is	be	AUX
gujaf-280	65	11	english	english	PROPN
gujaf-280	65	12	and	and	CCONJ
gujaf-280	65	13	must	must	AUX
gujaf-280	65	14	be	be	AUX
gujaf-280	65	15	a	a	DET
gujaf-280	65	16	well	well	ADV
gujaf-280	65	17	-	-	PUNCT
gujaf-280	65	18	researched	research	VERB
gujaf-280	65	19	original	original	ADJ
gujaf-280	65	20	manuscript	manuscript	NOUN
gujaf-280	65	21	that	that	PRON
gujaf-280	65	22	has	have	AUX
gujaf-280	65	23	not	not	PART
gujaf-280	65	24	previously	previously	ADV
gujaf-280	65	25	been	be	AUX
gujaf-280	65	26	submitted	submit	VERB
gujaf-280	65	27	elsewhere	elsewhere	ADV
gujaf-280	65	28	for	for	ADP
gujaf-280	65	29	publication	publication	NOUN
gujaf-280	65	30	.	.	PUNCT
gujaf-280	66	1	the	the	DET
gujaf-280	66	2	paper	paper	NOUN
gujaf-280	66	3	should	should	AUX
gujaf-280	66	4	not	not	PART
gujaf-280	66	5	exceed	exceed	VERB
gujaf-280	66	6	more	more	ADJ
gujaf-280	66	7	than	than	ADP
gujaf-280	66	8	15	15	NUM
gujaf-280	66	9	pages	page	NOUN
gujaf-280	66	10	on	on	ADP
gujaf-280	66	11	a4	a4	NOUN
gujaf-280	66	12	type	type	NOUN
gujaf-280	66	13	paper	paper	NOUN
gujaf-280	66	14	in	in	ADP
gujaf-280	66	15	ms	ms	ADJ
gujaf-280	66	16	-	-	PUNCT
gujaf-280	66	17	word	word	NOUN
gujaf-280	66	18	format	format	NOUN
gujaf-280	66	19	,	,	PUNCT
gujaf-280	66	20	1.5	1.5	NUM
gujaf-280	66	21	-	-	PUNCT
gujaf-280	66	22	line	line	NOUN
gujaf-280	66	23	spacing	spacing	NOUN
gujaf-280	66	24	,	,	PUNCT
gujaf-280	66	25	12	12	NUM
gujaf-280	66	26	font	font	NOUN
gujaf-280	66	27	size	size	NOUN
gujaf-280	66	28	in	in	ADP
gujaf-280	66	29	times	time	NOUN
gujaf-280	66	30	new	new	ADJ
gujaf-280	66	31	roman	roman	NOUN
gujaf-280	66	32	.	.	PUNCT
gujaf-280	67	1	manuscript	manuscript	NOUN
gujaf-280	67	2	should	should	AUX
gujaf-280	67	3	be	be	AUX
gujaf-280	67	4	tested	test	VERB
gujaf-280	67	5	for	for	ADP
gujaf-280	67	6	plagiarism	plagiarism	NOUN
gujaf-280	67	7	before	before	ADP
gujaf-280	67	8	submission	submission	NOUN
gujaf-280	67	9	,	,	PUNCT
gujaf-280	67	10	as	as	SCONJ
gujaf-280	67	11	the	the	DET
gujaf-280	67	12	maximum	maximum	ADJ
gujaf-280	67	13	similarity	similarity	NOUN
gujaf-280	67	14	index	index	NOUN
gujaf-280	67	15	acceptable	acceptable	ADJ
gujaf-280	67	16	by	by	ADP
gujaf-280	67	17	gujaf	gujaf	NOUN
gujaf-280	67	18	is	be	AUX
gujaf-280	67	19	25	25	NUM
gujaf-280	67	20	percent	percent	NOUN
gujaf-280	67	21	.	.	PUNCT
gujaf-280	68	1	furthermore	furthermore	ADV
gujaf-280	68	2	,	,	PUNCT
gujaf-280	68	3	the	the	DET
gujaf-280	68	4	length	length	NOUN
gujaf-280	68	5	of	of	ADP
gujaf-280	68	6	a	a	DET
gujaf-280	68	7	complete	complete	ADJ
gujaf-280	68	8	article	article	NOUN
gujaf-280	68	9	should	should	AUX
gujaf-280	68	10	not	not	PART
gujaf-280	68	11	exceed	exceed	VERB
gujaf-280	68	12	5000	5000	NUM
gujaf-280	68	13	words	word	NOUN
gujaf-280	68	14	including	include	VERB
gujaf-280	68	15	an	an	DET
gujaf-280	68	16	abstract	abstract	NOUN
gujaf-280	68	17	of	of	ADP
gujaf-280	68	18	not	not	PART
gujaf-280	68	19	more	more	ADJ
gujaf-280	68	20	than	than	ADP
gujaf-280	68	21	250	250	NUM
gujaf-280	68	22	words	word	NOUN
gujaf-280	68	23	with	with	ADP
gujaf-280	68	24	a	a	DET
gujaf-280	68	25	minimum	minimum	NOUN
gujaf-280	68	26	of	of	ADP
gujaf-280	68	27	four	four	NUM
gujaf-280	68	28	key	key	ADJ
gujaf-280	68	29	words	word	NOUN
gujaf-280	68	30	immediately	immediately	ADV
gujaf-280	68	31	after	after	ADP
gujaf-280	68	32	the	the	DET
gujaf-280	68	33	abstract	abstract	NOUN
gujaf-280	68	34	.	.	PUNCT
gujaf-280	69	1	all	all	DET
gujaf-280	69	2	references	reference	NOUN
gujaf-280	69	3	including	include	VERB
gujaf-280	69	4	in	in	ADP
gujaf-280	69	5	text	text	NOUN
gujaf-280	69	6	citation	citation	NOUN
gujaf-280	69	7	and	and	CCONJ
gujaf-280	69	8	reference	reference	NOUN
gujaf-280	69	9	list	list	NOUN
gujaf-280	69	10	,	,	PUNCT
gujaf-280	69	11	tables	table	NOUN
gujaf-280	69	12	and	and	CCONJ
gujaf-280	69	13	figures	figure	NOUN
gujaf-280	69	14	should	should	AUX
gujaf-280	69	15	be	be	AUX
gujaf-280	69	16	in	in	ADP
gujaf-280	69	17	line	line	NOUN
gujaf-280	69	18	with	with	ADP
gujaf-280	69	19	apa	apa	PROPN
gujaf-280	69	20	7th	7th	PROPN
gujaf-280	69	21	edition	edition	NOUN
gujaf-280	69	22	publication	publication	NOUN
gujaf-280	69	23	manual	manual	NOUN
gujaf-280	69	24	.	.	PUNCT
gujaf-280	70	1	finally	finally	ADV
gujaf-280	70	2	,	,	PUNCT
gujaf-280	70	3	manuscript	manuscript	NOUN
gujaf-280	70	4	should	should	AUX
gujaf-280	70	5	be	be	AUX
gujaf-280	70	6	send	send	VERB
gujaf-280	70	7	to	to	ADP
gujaf-280	70	8	our	our	PRON
gujaf-280	70	9	email	email	NOUN
gujaf-280	70	10	address	address	NOUN
gujaf-280	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-280	70	12	and	and	CCONJ
gujaf-280	70	13	a	a	DET
gujaf-280	70	14	copy	copy	NOUN
gujaf-280	70	15	to	to	ADP
gujaf-280	70	16	our	our	PRON
gujaf-280	70	17	website	website	NOUN
gujaf-280	70	18	on	on	ADP
gujaf-280	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-280	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-280	70	21	gusau	gusau	ADJ
gujaf-280	70	22	journal	journal	NOUN
gujaf-280	70	23	of	of	ADP
gujaf-280	70	24	accounting	accounting	NOUN
gujaf-280	70	25	and	and	CCONJ
gujaf-280	70	26	finance	finance	NOUN
gujaf-280	70	27	,	,	PUNCT
gujaf-280	70	28	vol	vol	NOUN
gujaf-280	70	29	.	.	PROPN
gujaf-280	70	30	5	5	NUM
gujaf-280	70	31	,	,	PUNCT
gujaf-280	70	32	issue	issue	NOUN
gujaf-280	70	33	1	1	NUM
gujaf-280	70	34	,	,	PUNCT
gujaf-280	70	35	april	april	PROPN
gujaf-280	70	36	,	,	PUNCT
gujaf-280	70	37	2024	2024	NUM
gujaf-280	70	38	viii	viii	ADJ
gujaf-280	70	39	publication	publication	NOUN
gujaf-280	70	40	procedure	procedure	NOUN
gujaf-280	70	41	after	after	ADP
gujaf-280	70	42	receiving	receive	VERB
gujaf-280	70	43	a	a	DET
gujaf-280	70	44	manuscript	manuscript	NOUN
gujaf-280	70	45	that	that	PRON
gujaf-280	70	46	is	be	AUX
gujaf-280	70	47	within	within	ADP
gujaf-280	70	48	the	the	DET
gujaf-280	70	49	similarity	similarity	NOUN
gujaf-280	70	50	index	index	NOUN
gujaf-280	70	51	threshold	threshold	NOUN
gujaf-280	70	52	,	,	PUNCT
gujaf-280	70	53	a	a	DET
gujaf-280	70	54	confirmation	confirmation	NOUN
gujaf-280	70	55	email	email	NOUN
gujaf-280	70	56	will	will	AUX
gujaf-280	70	57	be	be	AUX
gujaf-280	70	58	send	send	VERB
gujaf-280	70	59	together	together	ADV
gujaf-280	70	60	with	with	ADP
gujaf-280	70	61	a	a	DET
gujaf-280	70	62	request	request	NOUN
gujaf-280	70	63	to	to	PART
gujaf-280	70	64	pay	pay	VERB
gujaf-280	70	65	a	a	DET
gujaf-280	70	66	review	review	NOUN
gujaf-280	70	67	proceeding	proceeding	NOUN
gujaf-280	70	68	fee	fee	NOUN
gujaf-280	70	69	.	.	PUNCT
gujaf-280	71	1	at	at	ADP
gujaf-280	71	2	this	this	DET
gujaf-280	71	3	point	point	NOUN
gujaf-280	71	4	,	,	PUNCT
gujaf-280	71	5	the	the	DET
gujaf-280	71	6	editorial	editorial	ADJ
gujaf-280	71	7	board	board	NOUN
gujaf-280	71	8	will	will	AUX
gujaf-280	71	9	take	take	VERB
gujaf-280	71	10	a	a	DET
gujaf-280	71	11	decision	decision	NOUN
gujaf-280	71	12	on	on	ADP
gujaf-280	71	13	accepting	accept	VERB
gujaf-280	71	14	,	,	PUNCT
gujaf-280	71	15	rejecting	reject	VERB
gujaf-280	71	16	or	or	CCONJ
gujaf-280	71	17	making	make	VERB
gujaf-280	71	18	a	a	DET
gujaf-280	71	19	resubmission	resubmission	NOUN
gujaf-280	71	20	of	of	ADP
gujaf-280	71	21	the	the	DET
gujaf-280	71	22	manuscript	manuscript	NOUN
gujaf-280	71	23	based	base	VERB
gujaf-280	71	24	on	on	ADP
gujaf-280	71	25	the	the	DET
gujaf-280	71	26	outcome	outcome	NOUN
gujaf-280	71	27	of	of	ADP
gujaf-280	71	28	the	the	DET
gujaf-280	71	29	double	double	ADJ
gujaf-280	71	30	-	-	PUNCT
gujaf-280	71	31	blind	blind	ADJ
gujaf-280	71	32	peer	peer	NOUN
gujaf-280	71	33	review	review	NOUN
gujaf-280	71	34	.	.	PUNCT
gujaf-280	72	1	those	those	DET
gujaf-280	72	2	authors	author	NOUN
gujaf-280	72	3	whose	whose	DET
gujaf-280	72	4	manuscript	manuscript	NOUN
gujaf-280	72	5	were	be	AUX
gujaf-280	72	6	accepted	accept	VERB
gujaf-280	72	7	for	for	ADP
gujaf-280	72	8	publication	publication	NOUN
gujaf-280	72	9	will	will	AUX
gujaf-280	72	10	be	be	AUX
gujaf-280	72	11	asked	ask	VERB
gujaf-280	72	12	to	to	PART
gujaf-280	72	13	pay	pay	VERB
gujaf-280	72	14	a	a	DET
gujaf-280	72	15	publication	publication	NOUN
gujaf-280	72	16	fee	fee	NOUN
gujaf-280	72	17	,	,	PUNCT
gujaf-280	72	18	after	after	ADP
gujaf-280	72	19	effecting	effect	VERB
gujaf-280	72	20	all	all	DET
gujaf-280	72	21	suggested	suggest	VERB
gujaf-280	72	22	corrections	correction	NOUN
gujaf-280	72	23	and	and	CCONJ
gujaf-280	72	24	changes	change	NOUN
gujaf-280	72	25	made	make	VERB
gujaf-280	72	26	on	on	ADP
gujaf-280	72	27	the	the	DET
gujaf-280	72	28	manuscript	manuscript	NOUN
gujaf-280	72	29	.	.	PUNCT
gujaf-280	73	1	all	all	DET
gujaf-280	73	2	corrected	correct	VERB
gujaf-280	73	3	papers	paper	NOUN
gujaf-280	73	4	returned	return	VERB
gujaf-280	73	5	within	within	ADP
gujaf-280	73	6	the	the	DET
gujaf-280	73	7	specified	specify	VERB
gujaf-280	73	8	time	time	NOUN
gujaf-280	73	9	frame	frame	NOUN
gujaf-280	73	10	will	will	AUX
gujaf-280	73	11	be	be	AUX
gujaf-280	73	12	published	publish	VERB
gujaf-280	73	13	in	in	ADP
gujaf-280	73	14	that	that	DET
gujaf-280	73	15	issue	issue	NOUN
gujaf-280	73	16	.	.	PUNCT
gujaf-280	74	1	payment	payment	NOUN
gujaf-280	74	2	details	detail	NOUN
gujaf-280	74	3	bank	bank	NOUN
gujaf-280	74	4	:	:	PUNCT
gujaf-280	74	5	fcmb	fcmb	PROPN
gujaf-280	74	6	account	account	PROPN
gujaf-280	74	7	number	number	NOUN
gujaf-280	74	8	:	:	PUNCT
gujaf-280	74	9	7278465011	7278465011	NUM
gujaf-280	74	10	account	account	NOUN
gujaf-280	74	11	name	name	NOUN
gujaf-280	74	12	:	:	PUNCT
gujaf-280	74	13	gusau	gusau	PROPN
gujaf-280	74	14	journal	journal	NOUN
gujaf-280	74	15	of	of	ADP
gujaf-280	74	16	accounting	accounting	NOUN
gujaf-280	74	17	and	and	CCONJ
gujaf-280	74	18	finance	finance	NOUN
gujaf-280	74	19	for	for	ADP
gujaf-280	74	20	inquiry	inquiry	NOUN
gujaf-280	74	21	the	the	DET
gujaf-280	74	22	head	head	NOUN
gujaf-280	74	23	,	,	PUNCT
gujaf-280	74	24	department	department	NOUN
gujaf-280	74	25	of	of	ADP
gujaf-280	74	26	accounting	accounting	NOUN
gujaf-280	74	27	and	and	CCONJ
gujaf-280	74	28	finance	finance	NOUN
gujaf-280	74	29	,	,	PUNCT
gujaf-280	74	30	federal	federal	ADJ
gujaf-280	74	31	university	university	NOUN
gujaf-280	74	32	gusau	gusau	PROPN
gujaf-280	74	33	,	,	PUNCT
gujaf-280	74	34	zamfara	zamfara	PROPN
gujaf-280	74	35	state	state	PROPN
gujaf-280	74	36	.	.	PUNCT
gujaf-280	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-280	76	1	+2348069393824	+2348069393824	PRON
gujaf-280	76	2	for	for	ADP
gujaf-280	76	3	more	more	ADJ
gujaf-280	76	4	information	information	NOUN
gujaf-280	76	5	,	,	PUNCT
gujaf-280	76	6	contact	contact	VERB
gujaf-280	76	7	the	the	DET
gujaf-280	76	8	editor	editor	NOUN
gujaf-280	76	9	-	-	PUNCT
gujaf-280	76	10	in	in	ADP
gujaf-280	76	11	-	-	PUNCT
gujaf-280	76	12	chief	chief	NOUN
gujaf-280	76	13	on	on	ADP
gujaf-280	76	14	+2348067766435	+2348067766435	NUM
gujaf-280	76	15	the	the	DET
gujaf-280	76	16	associate	associate	ADJ
gujaf-280	76	17	editor	editor	NOUN
gujaf-280	76	18	on	on	ADP
gujaf-280	76	19	+2348036057525	+2348036057525	NUM
gujaf-280	76	20	or	or	CCONJ
gujaf-280	76	21	visit	visit	VERB
gujaf-280	76	22	our	our	PRON
gujaf-280	76	23	website	website	NOUN
gujaf-280	76	24	on	on	ADP
gujaf-280	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-280	76	26	or	or	CCONJ
gujaf-280	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-280	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-280	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-280	76	30	gusau	gusau	ADJ
gujaf-280	76	31	journal	journal	NOUN
gujaf-280	76	32	of	of	ADP
gujaf-280	76	33	accounting	accounting	NOUN
gujaf-280	76	34	and	and	CCONJ
gujaf-280	76	35	finance	finance	NOUN
gujaf-280	76	36	,	,	PUNCT
gujaf-280	76	37	vol	vol	NOUN
gujaf-280	76	38	.	.	PROPN
gujaf-280	76	39	5	5	NUM
gujaf-280	76	40	,	,	PUNCT
gujaf-280	76	41	issue	issue	NOUN
gujaf-280	76	42	1	1	NUM
gujaf-280	76	43	,	,	PUNCT
gujaf-280	76	44	april	april	PROPN
gujaf-280	76	45	,	,	PUNCT
gujaf-280	76	46	2024	2024	NUM
gujaf-280	76	47	ix	ix	ADP
gujaf-280	76	48	contents	content	NOUN
gujaf-280	76	49	impact	impact	NOUN
gujaf-280	76	50	of	of	ADP
gujaf-280	76	51	audit	audit	NOUN
gujaf-280	76	52	quality	quality	NOUN
gujaf-280	76	53	on	on	ADP
gujaf-280	76	54	earnings	earning	NOUN
gujaf-280	76	55	management	management	NOUN
gujaf-280	76	56	of	of	ADP
gujaf-280	76	57	consumer	consumer	NOUN
gujaf-280	76	58	goods	good	NOUN
gujaf-280	76	59	firms	firm	NOUN
gujaf-280	76	60	in	in	ADP
gujaf-280	76	61	nigeria	nigeria	PROPN
gujaf-280	76	62	sirajo	sirajo	PROPN
gujaf-280	76	63	bappah	bappah	PROPN
gujaf-280	76	64	,	,	PUNCT
gujaf-280	76	65	auwal	auwal	PROPN
gujaf-280	76	66	saad	saad	PROPN
gujaf-280	76	67	,	,	PUNCT
gujaf-280	76	68	shehu	shehu	PROPN
gujaf-280	76	69	usman	usman	PROPN
gujaf-280	76	70	hassan	hassan	PROPN
gujaf-280	76	71	phd	phd	PROPN
gujaf-280	76	72	,	,	PUNCT
gujaf-280	76	73	saidu	saidu	PROPN
gujaf-280	76	74	adamu	adamu	PROPN
gujaf-280	76	75	phd	phd	PROPN
gujaf-280	76	76	board	board	PROPN
gujaf-280	76	77	characteristics	characteristic	NOUN
gujaf-280	76	78	and	and	CCONJ
gujaf-280	76	79	corporate	corporate	ADJ
gujaf-280	76	80	social	social	ADJ
gujaf-280	76	81	responsibility	responsibility	NOUN
gujaf-280	76	82	of	of	ADP
gujaf-280	76	83	listed	list	VERB
gujaf-280	76	84	oil	oil	NOUN
gujaf-280	76	85	and	and	CCONJ
gujaf-280	76	86	gas	gas	NOUN
gujaf-280	76	87	companies	company	NOUN
gujaf-280	76	88	in	in	ADP
gujaf-280	76	89	nigerian	nigerian	PROPN
gujaf-280	76	90	.	.	PUNCT
gujaf-280	77	1	aliyu	aliyu	PROPN
gujaf-280	77	2	abubakar	abubakar	PROPN
gujaf-280	77	3	,	,	PUNCT
gujaf-280	77	4	yunusa	yunusa	PROPN
gujaf-280	77	5	nasiru	nasiru	PROPN
gujaf-280	77	6	phd	phd	PROPN
gujaf-280	77	7	,	,	PUNCT
gujaf-280	77	8	dr	dr	PROPN
gujaf-280	77	9	.	.	PROPN
gujaf-280	77	10	umar	umar	PROPN
gujaf-280	77	11	abubakar	abubakar	PROPN
gujaf-280	77	12	board	board	PROPN
gujaf-280	77	13	characteristics	characteristic	NOUN
gujaf-280	77	14	and	and	CCONJ
gujaf-280	77	15	audit	audit	NOUN
gujaf-280	77	16	quality	quality	NOUN
gujaf-280	77	17	of	of	ADP
gujaf-280	77	18	listed	list	VERB
gujaf-280	77	19	consumer	consumer	NOUN
gujaf-280	77	20	goods	good	NOUN
gujaf-280	77	21	firms	firm	NOUN
gujaf-280	77	22	in	in	ADP
gujaf-280	77	23	nigeria	nigeria	PROPN
gujaf-280	77	24	aliyu	aliyu	PROPN
gujaf-280	77	25	shehu	shehu	PROPN
gujaf-280	77	26	usman	usman	PROPN
gujaf-280	77	27	,	,	PUNCT
gujaf-280	77	28	danson	danson	PROPN
gujaf-280	77	29	andrew	andrew	PROPN
gujaf-280	77	30	,	,	PUNCT
gujaf-280	77	31	abdullahi	abdullahi	PROPN
gujaf-280	77	32	bala	bala	PROPN
gujaf-280	77	33	ado	ado	PROPN
gujaf-280	77	34	phd	phd	PROPN
gujaf-280	77	35	,	,	PUNCT
gujaf-280	77	36	ceo	ceo	NOUN
gujaf-280	77	37	characteristics	characteristic	NOUN
gujaf-280	77	38	and	and	CCONJ
gujaf-280	77	39	financial	financial	ADJ
gujaf-280	77	40	reporting	reporting	NOUN
gujaf-280	77	41	quality	quality	NOUN
gujaf-280	77	42	in	in	ADP
gujaf-280	77	43	listed	list	VERB
gujaf-280	77	44	consumer	consumer	NOUN
gujaf-280	77	45	goods	good	NOUN
gujaf-280	77	46	companies	company	NOUN
gujaf-280	77	47	in	in	ADP
gujaf-280	77	48	nigeria	nigeria	PROPN
gujaf-280	77	49	okika	okika	PROPN
gujaf-280	77	50	nkiru	nkiru	PROPN
gujaf-280	77	51	philomena	philomena	PROPN
gujaf-280	77	52	,	,	PUNCT
gujaf-280	77	53	oyeneye	oyeneye	PROPN
gujaf-280	77	54	temitope	temitope	PROPN
gujaf-280	77	55	esther	esther	NOUN
gujaf-280	77	56	,	,	PUNCT
gujaf-280	77	57	adedeji	adedeji	PROPN
gujaf-280	77	58	daniel	daniel	PROPN
gujaf-280	77	59	gbadebo	gbadebo	PROPN
gujaf-280	77	60	liquidity	liquidity	PROPN
gujaf-280	77	61	risk	risk	NOUN
gujaf-280	77	62	and	and	CCONJ
gujaf-280	77	63	financial	financial	ADJ
gujaf-280	77	64	performance	performance	NOUN
gujaf-280	77	65	of	of	ADP
gujaf-280	77	66	listed	list	VERB
gujaf-280	77	67	deposit	deposit	NOUN
gujaf-280	77	68	money	money	NOUN
gujaf-280	77	69	banks	bank	NOUN
gujaf-280	77	70	in	in	ADP
gujaf-280	77	71	nigeria	nigeria	PROPN
gujaf-280	77	72	bashir	bashir	PROPN
gujaf-280	77	73	abdulrauf	abdulrauf	PROPN
gujaf-280	77	74	mohammed	mohammed	PROPN
gujaf-280	77	75	,	,	PUNCT
gujaf-280	77	76	aliyu	aliyu	PROPN
gujaf-280	77	77	ahmed	ahme	VERB
gujaf-280	77	78	abdullah	abdullah	PROPN
gujaf-280	77	79	phd	phd	PROPN
gujaf-280	77	80	,	,	PUNCT
gujaf-280	77	81	prof	prof	PROPN
gujaf-280	77	82	.	.	PUNCT
gujaf-280	78	1	salisu	salisu	PROPN
gujaf-280	78	2	mamman	mamman	PROPN
gujaf-280	78	3	ibrahim	ibrahim	PROPN
gujaf-280	78	4	yusuf	yusuf	PROPN
gujaf-280	78	5	phd	phd	PROPN
gujaf-280	78	6	,	,	PUNCT
gujaf-280	78	7	suleiman	suleiman	PROPN
gujaf-280	78	8	salami	salami	PROPN
gujaf-280	78	9	phd	phd	PROPN
gujaf-280	78	10	information	information	NOUN
gujaf-280	78	11	asymmetry	asymmetry	NOUN
gujaf-280	78	12	and	and	CCONJ
gujaf-280	78	13	cost	cost	NOUN
gujaf-280	78	14	of	of	ADP
gujaf-280	78	15	capital	capital	NOUN
gujaf-280	78	16	:	:	PUNCT
gujaf-280	78	17	a	a	DET
gujaf-280	78	18	review	review	NOUN
gujaf-280	78	19	of	of	ADP
gujaf-280	78	20	empirical	empirical	ADJ
gujaf-280	78	21	evidence	evidence	NOUN
gujaf-280	78	22	sunusi	sunusi	PROPN
gujaf-280	78	23	ridwan	ridwan	PROPN
gujaf-280	78	24	ayagi	ayagi	PROPN
gujaf-280	78	25	phd	phd	PROPN
gujaf-280	78	26	,	,	PUNCT
gujaf-280	78	27	aca	aca	PROPN
gujaf-280	78	28	,	,	PUNCT
gujaf-280	78	29	rashida	rashida	PROPN
gujaf-280	78	30	lawal	lawal	PROPN
gujaf-280	78	31	,	,	PUNCT
gujaf-280	78	32	phd	phd	NOUN
gujaf-280	78	33	ownership	ownership	NOUN
gujaf-280	78	34	structure	structure	NOUN
gujaf-280	78	35	and	and	CCONJ
gujaf-280	78	36	female	female	ADJ
gujaf-280	78	37	inclusion	inclusion	NOUN
gujaf-280	78	38	of	of	ADP
gujaf-280	78	39	listed	list	VERB
gujaf-280	78	40	financial	financial	ADJ
gujaf-280	78	41	firms	firm	NOUN
gujaf-280	78	42	in	in	ADP
gujaf-280	78	43	nigeria	nigeria	PROPN
gujaf-280	78	44	gbemigun	gbemigun	PROPN
gujaf-280	78	45	catherine	catherine	PROPN
gujaf-280	78	46	omoleye	omoleye	PROPN
gujaf-280	78	47	,	,	PUNCT
gujaf-280	78	48	alade	alade	PROPN
gujaf-280	78	49	muyiwa	muyiwa	PROPN
gujaf-280	78	50	ezekiel	ezekiel	PROPN
gujaf-280	78	51	phd	phd	PROPN
gujaf-280	78	52	csr	csr	PROPN
gujaf-280	78	53	initiatives	initiative	NOUN
gujaf-280	78	54	and	and	CCONJ
gujaf-280	78	55	sustainability	sustainability	NOUN
gujaf-280	78	56	resilience	resilience	NOUN
gujaf-280	78	57	in	in	ADP
gujaf-280	78	58	nigeria	nigeria	PROPN
gujaf-280	78	59	's	's	PART
gujaf-280	78	60	oil	oil	NOUN
gujaf-280	78	61	and	and	CCONJ
gujaf-280	78	62	gas	gas	NOUN
gujaf-280	78	63	industry	industry	NOUN
gujaf-280	78	64	:	:	PUNCT
gujaf-280	78	65	a	a	DET
gujaf-280	78	66	pls	pls	ADJ
gujaf-280	78	67	-	-	PUNCT
gujaf-280	78	68	sem	sem	NOUN
gujaf-280	78	69	approach	approach	NOUN
gujaf-280	78	70	from	from	ADP
gujaf-280	78	71	local	local	ADJ
gujaf-280	78	72	communities	community	NOUN
gujaf-280	78	73	'	'	PART
gujaf-280	78	74	perspective	perspective	NOUN
gujaf-280	78	75	tajudeen	tajudeen	NUM
gujaf-280	78	76	alaburo	alaburo	PROPN
gujaf-280	78	77	,	,	PUNCT
gujaf-280	78	78	rofiat	rofiat	PROPN
gujaf-280	78	79	bolanle	bolanle	PROPN
gujaf-280	78	80	,	,	PUNCT
gujaf-280	78	81	abdussalam	abdussalam	PROPN
gujaf-280	78	82	,	,	PUNCT
gujaf-280	78	83	abdulrahman	abdulrahman	PROPN
gujaf-280	78	84	abubakar	abubakar	PROPN
gujaf-280	78	85	,	,	PUNCT
gujaf-280	78	86	tajudeen	tajudeen	PROPN
gujaf-280	78	87	,	,	PUNCT
gujaf-280	78	88	akeem	akeem	PROPN
gujaf-280	78	89	olamilekan	olamilekan	PROPN
gujaf-280	78	90	babatunde	babatunde	PROPN
gujaf-280	78	91	capital	capital	NOUN
gujaf-280	78	92	structure	structure	NOUN
gujaf-280	78	93	and	and	CCONJ
gujaf-280	78	94	the	the	DET
gujaf-280	78	95	financial	financial	ADJ
gujaf-280	78	96	performance	performance	NOUN
gujaf-280	78	97	of	of	ADP
gujaf-280	78	98	listed	list	VERB
gujaf-280	78	99	information	information	NOUN
gujaf-280	78	100	and	and	CCONJ
gujaf-280	78	101	communications	communication	NOUN
gujaf-280	78	102	technology	technology	NOUN
gujaf-280	78	103	firms	firm	NOUN
gujaf-280	78	104	in	in	ADP
gujaf-280	78	105	nigeria	nigeria	PROPN
gujaf-280	78	106	nasiru	nasiru	PROPN
gujaf-280	78	107	adamu	adamu	PROPN
gujaf-280	78	108	kanoma	kanoma	PROPN
gujaf-280	78	109	,	,	PUNCT
gujaf-280	78	110	nurudeen	nurudeen	ADJ
gujaf-280	78	111	usman	usman	PROPN
gujaf-280	78	112	miko	miko	PROPN
gujaf-280	78	113	,	,	PUNCT
gujaf-280	78	114	augustine	augustine	PROPN
gujaf-280	78	115	ayuba	ayuba	PROPN
gujaf-280	78	116	,	,	PUNCT
gujaf-280	78	117	idris	idris	PROPN
gujaf-280	78	118	mohammed	mohammed	PROPN
gujaf-280	78	119	,	,	PUNCT
gujaf-280	78	120	mark	mark	VERB
gujaf-280	78	121	g	g	PROPN
gujaf-280	78	122	,	,	PUNCT
gujaf-280	78	123	tagwai	tagwai	PROPN
gujaf-280	78	124	gusau	gusau	PROPN
gujaf-280	78	125	journal	journal	PROPN
gujaf-280	78	126	of	of	ADP
gujaf-280	78	127	accounting	accounting	NOUN
gujaf-280	78	128	and	and	CCONJ
gujaf-280	78	129	finance	finance	NOUN
gujaf-280	78	130	,	,	PUNCT
gujaf-280	78	131	vol	vol	NOUN
gujaf-280	78	132	.	.	PROPN
gujaf-280	78	133	5	5	NUM
gujaf-280	78	134	,	,	PUNCT
gujaf-280	78	135	issue	issue	NOUN
gujaf-280	78	136	1	1	NUM
gujaf-280	78	137	,	,	PUNCT
gujaf-280	78	138	april	april	PROPN
gujaf-280	78	139	,	,	PUNCT
gujaf-280	78	140	2024	2024	NUM
gujaf-280	78	141	x	x	SYM
gujaf-280	78	142	profitability	profitability	NOUN
gujaf-280	78	143	and	and	CCONJ
gujaf-280	78	144	turnover	turnover	NOUN
gujaf-280	78	145	appraisal	appraisal	NOUN
gujaf-280	78	146	of	of	ADP
gujaf-280	78	147	listed	list	VERB
gujaf-280	78	148	deposit	deposit	NOUN
gujaf-280	78	149	money	money	NOUN
gujaf-280	78	150	banks	bank	NOUN
gujaf-280	78	151	in	in	ADP
gujaf-280	78	152	nigeria	nigeria	PROPN
gujaf-280	78	153	odogu	odogu	PROPN
gujaf-280	78	154	,	,	PUNCT
gujaf-280	78	155	terry	terry	PROPN
gujaf-280	78	156	keme	keme	PROPN
gujaf-280	78	157	zuode	zuode	PROPN
gujaf-280	78	158	(	(	PUNCT
gujaf-280	78	159	phd	phd	NOUN
gujaf-280	78	160	)	)	PUNCT
gujaf-280	78	161	and	and	CCONJ
gujaf-280	78	162	koroye	koroye	PROPN
gujaf-280	78	163	,	,	PUNCT
gujaf-280	78	164	amapamo	amapamo	PROPN
gujaf-280	78	165	stephen	stephen	PROPN
gujaf-280	78	166	board	board	PROPN
gujaf-280	78	167	attributes	attribute	NOUN
gujaf-280	78	168	and	and	CCONJ
gujaf-280	78	169	timeliness	timeliness	NOUN
gujaf-280	78	170	of	of	ADP
gujaf-280	78	171	financial	financial	ADJ
gujaf-280	78	172	reports	report	NOUN
gujaf-280	78	173	of	of	ADP
gujaf-280	78	174	listed	list	VERB
gujaf-280	78	175	non	non	ADJ
gujaf-280	78	176	-	-	ADJ
gujaf-280	78	177	financial	financial	ADJ
gujaf-280	78	178	firms	firm	NOUN
gujaf-280	78	179	in	in	ADP
gujaf-280	78	180	nigeria	nigeria	PROPN
gujaf-280	78	181	rashida	rashida	PROPN
gujaf-280	78	182	lawal	lawal	PROPN
gujaf-280	78	183	phd	phd	PROPN
gujaf-280	78	184	and	and	CCONJ
gujaf-280	78	185	prof	prof	NOUN
gujaf-280	78	186	.	.	PUNCT
gujaf-280	79	1	kabir	kabir	PROPN
gujaf-280	79	2	hamid	hamid	PROPN
gujaf-280	79	3	tahir	tahir	PROPN
gujaf-280	79	4	board	board	PROPN
gujaf-280	79	5	independence	independence	NOUN
gujaf-280	79	6	and	and	CCONJ
gujaf-280	79	7	financial	financial	ADJ
gujaf-280	79	8	reporting	reporting	NOUN
gujaf-280	79	9	quality	quality	NOUN
gujaf-280	79	10	of	of	ADP
gujaf-280	79	11	listed	list	VERB
gujaf-280	79	12	oil	oil	NOUN
gujaf-280	79	13	and	and	CCONJ
gujaf-280	79	14	gas	gas	NOUN
gujaf-280	79	15	companies	company	NOUN
gujaf-280	79	16	in	in	ADP
gujaf-280	79	17	nigeria	nigeria	PROPN
gujaf-280	79	18	:	:	PUNCT
gujaf-280	79	19	moderated	moderate	VERB
gujaf-280	79	20	by	by	ADP
gujaf-280	79	21	firm	firm	ADJ
gujaf-280	79	22	size	size	NOUN
gujaf-280	79	23	adamu	adamu	PROPN
gujaf-280	79	24	lawal	lawal	PROPN
gujaf-280	79	25	bello	bello	PROPN
gujaf-280	79	26	,	,	PUNCT
gujaf-280	79	27	prof	prof	PROPN
gujaf-280	79	28	.	.	PUNCT
gujaf-280	80	1	j.	j.	PROPN
gujaf-280	80	2	okpanachi	okpanachi	PROPN
gujaf-280	80	3	,	,	PUNCT
gujaf-280	80	4	prof	prof	PROPN
gujaf-280	80	5	.	.	PUNCT
gujaf-280	81	1	t.	t.	PROPN
gujaf-280	81	2	nyor	nyor	PROPN
gujaf-280	81	3	and	and	CCONJ
gujaf-280	81	4	lateef	lateef	PROPN
gujaf-280	81	5	olumude	olumude	PROPN
gujaf-280	81	6	mustapha	mustapha	PROPN
gujaf-280	81	7	(	(	PUNCT
gujaf-280	81	8	ph.d	ph.d	PROPN
gujaf-280	81	9	)	)	PUNCT
gujaf-280	81	10	does	do	VERB
gujaf-280	81	11	esg	esg	PROPN
gujaf-280	81	12	investment	investment	NOUN
gujaf-280	81	13	impact	impact	NOUN
gujaf-280	81	14	the	the	DET
gujaf-280	81	15	financial	financial	ADJ
gujaf-280	81	16	sustainability	sustainability	NOUN
gujaf-280	81	17	of	of	ADP
gujaf-280	81	18	nigerian	nigerian	ADJ
gujaf-280	81	19	energy	energy	NOUN
gujaf-280	81	20	companies	company	NOUN
gujaf-280	81	21	:	:	PUNCT
gujaf-280	81	22	a	a	DET
gujaf-280	81	23	panel	panel	NOUN
gujaf-280	81	24	regression	regression	NOUN
gujaf-280	81	25	approach	approach	NOUN
gujaf-280	81	26	?	?	PUNCT
gujaf-280	82	1	tajudeen	tajudeen	NOUN
gujaf-280	82	2	alaburo	alaburo	PROPN
gujaf-280	82	3	,	,	PUNCT
gujaf-280	82	4	abdulsalam	abdulsalam	PROPN
gujaf-280	82	5	and	and	CCONJ
gujaf-280	82	6	adedeji	adedeji	PROPN
gujaf-280	82	7	daniel	daniel	PROPN
gujaf-280	82	8	gbadebo	gbadebo	PROPN
gujaf-280	82	9	board	board	PROPN
gujaf-280	82	10	attributes	attribute	NOUN
gujaf-280	82	11	and	and	CCONJ
gujaf-280	82	12	sustainability	sustainability	NOUN
gujaf-280	82	13	reporting	reporting	NOUN
gujaf-280	82	14	of	of	ADP
gujaf-280	82	15	listed	list	VERB
gujaf-280	82	16	firms	firm	NOUN
gujaf-280	82	17	in	in	ADP
gujaf-280	82	18	nigeria	nigeria	PROPN
gujaf-280	82	19	idris	idris	PROPN
gujaf-280	82	20	mohammed	mohammed	PROPN
gujaf-280	82	21	,	,	PUNCT
gujaf-280	82	22	bejamin	bejamin	PROPN
gujaf-280	82	23	k	k	PROPN
gujaf-280	82	24	,	,	PUNCT
gujaf-280	82	25	gugong	gugong	PROPN
gujaf-280	82	26	phd	phd	PROPN
gujaf-280	82	27	,	,	PUNCT
gujaf-280	82	28	rofiat	rofiat	PROPN
gujaf-280	82	29	adedokun	adedokun	PROPN
gujaf-280	82	30	,	,	PUNCT
gujaf-280	82	31	abdulrahman	abdulrahman	PROPN
gujaf-280	82	32	a	a	PRON
gujaf-280	82	33	,	,	PUNCT
gujaf-280	82	34	olorunloga	olorunloga	ADJ
gujaf-280	82	35	and	and	CCONJ
gujaf-280	82	36	mark	mark	NOUN
gujaf-280	82	37	,	,	PUNCT
gujaf-280	82	38	g	g	PROPN
gujaf-280	82	39	,	,	PUNCT
gujaf-280	82	40	tagwai	tagwai	PROPN
gujaf-280	82	41	mediating	mediate	VERB
gujaf-280	82	42	effect	effect	NOUN
gujaf-280	82	43	of	of	ADP
gujaf-280	82	44	internal	internal	ADJ
gujaf-280	82	45	auditors	auditor	NOUN
gujaf-280	82	46	’	’	PART
gujaf-280	82	47	ethical	ethical	ADJ
gujaf-280	82	48	conduct	conduct	NOUN
gujaf-280	82	49	on	on	ADP
gujaf-280	82	50	the	the	DET
gujaf-280	82	51	relationship	relationship	NOUN
gujaf-280	82	52	between	between	ADP
gujaf-280	82	53	usage	usage	NOUN
gujaf-280	82	54	of	of	ADP
gujaf-280	82	55	information	information	NOUN
gujaf-280	82	56	technology	technology	NOUN
gujaf-280	82	57	,	,	PUNCT
gujaf-280	82	58	management	management	NOUN
gujaf-280	82	59	support	support	NOUN
gujaf-280	82	60	for	for	ADP
gujaf-280	82	61	internal	internal	ADJ
gujaf-280	82	62	audit	audit	NOUN
gujaf-280	82	63	department	department	NOUN
gujaf-280	82	64	,	,	PUNCT
gujaf-280	82	65	and	and	CCONJ
gujaf-280	82	66	internal	internal	ADJ
gujaf-280	82	67	audit	audit	NOUN
gujaf-280	82	68	effectiveness	effectiveness	NOUN
gujaf-280	82	69	:	:	PUNCT
gujaf-280	82	70	a	a	DET
gujaf-280	82	71	conceptual	conceptual	ADJ
gujaf-280	82	72	framework	framework	NOUN
gujaf-280	82	73	nura	nura	PROPN
gujaf-280	82	74	badamasi	badamasi	PROPN
gujaf-280	82	75	,	,	PUNCT
gujaf-280	82	76	adura	adura	NOUN
gujaf-280	82	77	binti	binti	PROPN
gujaf-280	82	78	ahmad	ahmad	PROPN
gujaf-280	82	79	gusau	gusau	PROPN
gujaf-280	82	80	journal	journal	PROPN
gujaf-280	82	81	of	of	ADP
gujaf-280	82	82	accounting	accounting	NOUN
gujaf-280	82	83	and	and	CCONJ
gujaf-280	82	84	finance	finance	NOUN
gujaf-280	82	85	,	,	PUNCT
gujaf-280	82	86	vol	vol	NOUN
gujaf-280	82	87	.	.	PROPN
gujaf-280	82	88	5	5	NUM
gujaf-280	82	89	,	,	PUNCT
gujaf-280	82	90	issue	issue	NOUN
gujaf-280	82	91	1	1	NUM
gujaf-280	82	92	,	,	PUNCT
gujaf-280	82	93	april	april	PROPN
gujaf-280	82	94	,	,	PUNCT
gujaf-280	82	95	2024	2024	NUM
gujaf-280	82	96	128	128	NUM
gujaf-280	82	97	ownership	ownership	NOUN
gujaf-280	82	98	structure	structure	NOUN
gujaf-280	82	99	and	and	CCONJ
gujaf-280	82	100	female	female	ADJ
gujaf-280	82	101	inclusion	inclusion	NOUN
gujaf-280	82	102	of	of	ADP
gujaf-280	82	103	listed	list	VERB
gujaf-280	82	104	financial	financial	ADJ
gujaf-280	82	105	firms	firm	NOUN
gujaf-280	82	106	in	in	ADP
gujaf-280	82	107	nigeria	nigeria	PROPN
gujaf-280	82	108	gbemigun	gbemigun	PROPN
gujaf-280	82	109	catherine	catherine	PROPN
gujaf-280	82	110	omoleye	omoleye	PROPN
gujaf-280	82	111	department	department	PROPN
gujaf-280	82	112	of	of	ADP
gujaf-280	82	113	accounting	accounting	PROPN
gujaf-280	82	114	,	,	PUNCT
gujaf-280	82	115	adekunle	adekunle	PROPN
gujaf-280	82	116	ajasin	ajasin	VERB
gujaf-280	82	117	university	university	PROPN
gujaf-280	82	118	akungba	akungba	PROPN
gujaf-280	82	119	akoko	akoko	NOUN
gujaf-280	82	120	,	,	PUNCT
gujaf-280	82	121	ondo	ondo	NOUN
gujaf-280	82	122	state	state	PROPN
gujaf-280	82	123	,	,	PUNCT
gujaf-280	82	124	nigeria	nigeria	PROPN
gujaf-280	82	125	.	.	PUNCT
gujaf-280	83	1	catherine.gbemigun@aaua.edu.ng	catherine.gbemigun@aaua.edu.ng	PROPN
gujaf-280	83	2	,	,	PUNCT
gujaf-280	83	3	(	(	PUNCT
gujaf-280	83	4	+234	+234	PROPN
gujaf-280	83	5	7030660708	7030660708	NUM
gujaf-280	83	6	)	)	PUNCT
gujaf-280	83	7	alade	alade	NOUN
gujaf-280	83	8	muyiwa	muyiwa	PROPN
gujaf-280	83	9	ezekiel	ezekiel	PROPN
gujaf-280	83	10	phd	phd	PROPN
gujaf-280	83	11	department	department	PROPN
gujaf-280	83	12	of	of	ADP
gujaf-280	83	13	accounting	accounting	PROPN
gujaf-280	83	14	,	,	PUNCT
gujaf-280	83	15	adekunle	adekunle	PROPN
gujaf-280	83	16	ajasin	ajasin	VERB
gujaf-280	83	17	university	university	PROPN
gujaf-280	83	18	akungba	akungba	PROPN
gujaf-280	83	19	akoko	akoko	NOUN
gujaf-280	83	20	,	,	PUNCT
gujaf-280	83	21	ondo	ondo	NOUN
gujaf-280	83	22	state	state	PROPN
gujaf-280	83	23	,	,	PUNCT
gujaf-280	83	24	nigeria	nigeria	PROPN
gujaf-280	83	25	.	.	PUNCT
gujaf-280	84	1	muyiwa.alade@aaua.edu.ng	muyiwa.alade@aaua.edu.ng	ADV
gujaf-280	84	2	,	,	PUNCT
gujaf-280	84	3	(	(	PUNCT
gujaf-280	84	4	+234	+234	NUM
gujaf-280	84	5	8065339449	8065339449	NUM
gujaf-280	84	6	)	)	PUNCT
gujaf-280	84	7	abstract	abstract	ADV
gujaf-280	84	8	the	the	DET
gujaf-280	84	9	study	study	NOUN
gujaf-280	84	10	investigated	investigate	VERB
gujaf-280	84	11	how	how	SCONJ
gujaf-280	84	12	ownership	ownership	NOUN
gujaf-280	84	13	structure	structure	NOUN
gujaf-280	84	14	influence	influence	VERB
gujaf-280	84	15	the	the	DET
gujaf-280	84	16	female	female	ADJ
gujaf-280	84	17	inclusion	inclusion	NOUN
gujaf-280	84	18	of	of	ADP
gujaf-280	84	19	listed	list	VERB
gujaf-280	84	20	financial	financial	ADJ
gujaf-280	84	21	firms	firm	NOUN
gujaf-280	84	22	in	in	ADP
gujaf-280	84	23	nigeria	nigeria	PROPN
gujaf-280	84	24	.	.	PUNCT
gujaf-280	85	1	using	use	VERB
gujaf-280	85	2	longitudinal	longitudinal	ADJ
gujaf-280	85	3	research	research	NOUN
gujaf-280	85	4	design	design	NOUN
gujaf-280	85	5	findings	finding	NOUN
gujaf-280	85	6	revealed	reveal	VERB
gujaf-280	85	7	that	that	SCONJ
gujaf-280	85	8	managerial	managerial	ADJ
gujaf-280	85	9	ownership	ownership	NOUN
gujaf-280	85	10	exhibited	exhibit	VERB
gujaf-280	85	11	a	a	DET
gujaf-280	85	12	direct	direct	ADJ
gujaf-280	85	13	effect	effect	NOUN
gujaf-280	85	14	on	on	ADP
gujaf-280	85	15	female	female	ADJ
gujaf-280	85	16	inclusion	inclusion	NOUN
gujaf-280	85	17	,	,	PUNCT
gujaf-280	85	18	institutional	institutional	ADJ
gujaf-280	85	19	ownership	ownership	NOUN
gujaf-280	85	20	was	be	AUX
gujaf-280	85	21	significant	significant	ADJ
gujaf-280	85	22	with	with	ADP
gujaf-280	85	23	a	a	DET
gujaf-280	85	24	direct	direct	ADJ
gujaf-280	85	25	nexus	nexus	NOUN
gujaf-280	85	26	with	with	ADP
gujaf-280	85	27	female	female	ADJ
gujaf-280	85	28	inclusion	inclusion	NOUN
gujaf-280	85	29	,	,	PUNCT
gujaf-280	85	30	while	while	SCONJ
gujaf-280	85	31	foreign	foreign	ADJ
gujaf-280	85	32	ownership	ownership	NOUN
gujaf-280	85	33	was	be	AUX
gujaf-280	85	34	non	non	ADJ
gujaf-280	85	35	-	-	ADJ
gujaf-280	85	36	significant	significant	ADJ
gujaf-280	85	37	but	but	CCONJ
gujaf-280	85	38	exhibited	exhibit	VERB
gujaf-280	85	39	an	an	DET
gujaf-280	85	40	inverse	inverse	NOUN
gujaf-280	85	41	sign	sign	NOUN
gujaf-280	85	42	.	.	PUNCT
gujaf-280	86	1	the	the	DET
gujaf-280	86	2	study	study	NOUN
gujaf-280	86	3	concluded	conclude	VERB
gujaf-280	86	4	that	that	SCONJ
gujaf-280	86	5	share	share	NOUN
gujaf-280	86	6	possession	possession	NOUN
gujaf-280	86	7	held	hold	VERB
gujaf-280	86	8	by	by	ADP
gujaf-280	86	9	managers	manager	NOUN
gujaf-280	86	10	,	,	PUNCT
gujaf-280	86	11	as	as	ADV
gujaf-280	86	12	well	well	ADV
gujaf-280	86	13	as	as	ADP
gujaf-280	86	14	,	,	PUNCT
gujaf-280	86	15	other	other	ADJ
gujaf-280	86	16	institution	institution	NOUN
gujaf-280	86	17	that	that	PRON
gujaf-280	86	18	manage	manage	VERB
gujaf-280	86	19	people	people	NOUN
gujaf-280	86	20	’s	’s	PART
gujaf-280	86	21	wealth	wealth	NOUN
gujaf-280	86	22	determine	determine	VERB
gujaf-280	86	23	the	the	DET
gujaf-280	86	24	percentage	percentage	NOUN
gujaf-280	86	25	of	of	ADP
gujaf-280	86	26	women	woman	NOUN
gujaf-280	86	27	that	that	PRON
gujaf-280	86	28	participate	participate	VERB
gujaf-280	86	29	in	in	ADP
gujaf-280	86	30	board	board	NOUN
gujaf-280	86	31	of	of	ADP
gujaf-280	86	32	directors	director	NOUN
gujaf-280	86	33	of	of	ADP
gujaf-280	86	34	listed	list	VERB
gujaf-280	86	35	financial	financial	ADJ
gujaf-280	86	36	firms	firm	NOUN
gujaf-280	86	37	in	in	ADP
gujaf-280	86	38	nigeria	nigeria	PROPN
gujaf-280	86	39	;	;	PUNCT
gujaf-280	86	40	while	while	SCONJ
gujaf-280	86	41	,	,	PUNCT
gujaf-280	86	42	low	low	ADJ
gujaf-280	86	43	share	share	NOUN
gujaf-280	86	44	possession	possession	NOUN
gujaf-280	86	45	held	hold	VERB
gujaf-280	86	46	by	by	ADP
gujaf-280	86	47	foreign	foreign	ADJ
gujaf-280	86	48	ownership	ownership	NOUN
gujaf-280	86	49	reduces	reduce	VERB
gujaf-280	86	50	it	it	PRON
gujaf-280	86	51	.	.	PUNCT
gujaf-280	87	1	the	the	DET
gujaf-280	87	2	study	study	NOUN
gujaf-280	87	3	recommended	recommend	VERB
gujaf-280	87	4	that	that	SCONJ
gujaf-280	87	5	the	the	DET
gujaf-280	87	6	director	director	NOUN
gujaf-280	87	7	within	within	ADP
gujaf-280	87	8	the	the	DET
gujaf-280	87	9	listed	list	VERB
gujaf-280	87	10	financial	financial	ADJ
gujaf-280	87	11	firms	firm	NOUN
gujaf-280	87	12	should	should	AUX
gujaf-280	87	13	ensure	ensure	VERB
gujaf-280	87	14	that	that	SCONJ
gujaf-280	87	15	they	they	PRON
gujaf-280	87	16	make	make	VERB
gujaf-280	87	17	their	their	PRON
gujaf-280	87	18	ownership	ownership	NOUN
gujaf-280	87	19	stakes	stake	NOUN
gujaf-280	87	20	(	(	PUNCT
gujaf-280	87	21	shares	share	NOUN
gujaf-280	87	22	)	)	PUNCT
gujaf-280	87	23	attractive	attractive	ADJ
gujaf-280	87	24	for	for	ADP
gujaf-280	87	25	foreign	foreign	ADJ
gujaf-280	87	26	ownership	ownership	NOUN
gujaf-280	87	27	through	through	ADP
gujaf-280	87	28	publicity	publicity	NOUN
gujaf-280	87	29	.	.	PUNCT
gujaf-280	88	1	keywords	keyword	NOUN
gujaf-280	88	2	:	:	PUNCT
gujaf-280	88	3	ownership	ownership	NOUN
gujaf-280	88	4	structure	structure	NOUN
gujaf-280	88	5	,	,	PUNCT
gujaf-280	88	6	female	female	ADJ
gujaf-280	88	7	inclusion	inclusion	NOUN
gujaf-280	88	8	,	,	PUNCT
gujaf-280	88	9	managerial	managerial	ADJ
gujaf-280	88	10	ownership	ownership	NOUN
gujaf-280	88	11	,	,	PUNCT
gujaf-280	88	12	institutional	institutional	ADJ
gujaf-280	88	13	ownership	ownership	NOUN
gujaf-280	88	14	,	,	PUNCT
gujaf-280	88	15	foreign	foreign	ADJ
gujaf-280	88	16	ownership	ownership	NOUN
gujaf-280	88	17	.	.	PUNCT
gujaf-280	89	1	1	1	X
gujaf-280	89	2	.	.	X
gujaf-280	89	3	introduction	introduction	NOUN
gujaf-280	89	4	in	in	ADP
gujaf-280	89	5	the	the	DET
gujaf-280	89	6	present	present	ADJ
gujaf-280	89	7	21st	21st	ADJ
gujaf-280	89	8	century	century	NOUN
gujaf-280	89	9	,	,	PUNCT
gujaf-280	89	10	women	woman	NOUN
gujaf-280	89	11	's	's	PART
gujaf-280	89	12	presence	presence	NOUN
gujaf-280	89	13	on	on	ADP
gujaf-280	89	14	boards	board	NOUN
gujaf-280	89	15	of	of	ADP
gujaf-280	89	16	many	many	ADJ
gujaf-280	89	17	publicly	publicly	ADV
gujaf-280	89	18	traded	trade	VERB
gujaf-280	89	19	companies	company	NOUN
gujaf-280	89	20	has	have	AUX
gujaf-280	89	21	notably	notably	ADV
gujaf-280	89	22	increased	increase	VERB
gujaf-280	89	23	over	over	ADP
gujaf-280	89	24	the	the	DET
gujaf-280	89	25	past	past	ADJ
gujaf-280	89	26	ten	ten	NUM
gujaf-280	89	27	years	year	NOUN
gujaf-280	89	28	,	,	PUNCT
gujaf-280	89	29	especially	especially	ADV
gujaf-280	89	30	in	in	ADP
gujaf-280	89	31	industrialized	industrialized	ADJ
gujaf-280	89	32	nations	nation	NOUN
gujaf-280	89	33	.	.	PUNCT
gujaf-280	90	1	in	in	ADP
gujaf-280	90	2	contrast	contrast	NOUN
gujaf-280	90	3	,	,	PUNCT
gujaf-280	90	4	it	it	PRON
gujaf-280	90	5	has	have	AUX
gujaf-280	90	6	remained	remain	VERB
gujaf-280	90	7	low	low	ADJ
gujaf-280	90	8	in	in	ADP
gujaf-280	90	9	developing	develop	VERB
gujaf-280	90	10	nations	nation	NOUN
gujaf-280	90	11	.	.	PUNCT
gujaf-280	91	1	for	for	ADP
gujaf-280	91	2	instance	instance	NOUN
gujaf-280	91	3	,	,	PUNCT
gujaf-280	91	4	at	at	ADV
gujaf-280	91	5	least	least	ADV
gujaf-280	91	6	three	three	NUM
gujaf-280	91	7	women	woman	NOUN
gujaf-280	91	8	are	be	AUX
gujaf-280	91	9	frequently	frequently	ADV
gujaf-280	91	10	found	find	VERB
gujaf-280	91	11	on	on	ADP
gujaf-280	91	12	the	the	DET
gujaf-280	91	13	boards	board	NOUN
gujaf-280	91	14	of	of	ADP
gujaf-280	91	15	publicly	publicly	ADV
gujaf-280	91	16	traded	trade	VERB
gujaf-280	91	17	companies	company	NOUN
gujaf-280	91	18	in	in	ADP
gujaf-280	91	19	europe	europe	PROPN
gujaf-280	91	20	,	,	PUNCT
gujaf-280	91	21	compared	compare	VERB
gujaf-280	91	22	to	to	ADP
gujaf-280	91	23	one	one	NUM
gujaf-280	91	24	woman	woman	NOUN
gujaf-280	91	25	on	on	ADP
gujaf-280	91	26	every	every	DET
gujaf-280	91	27	three	three	NUM
gujaf-280	91	28	of	of	ADP
gujaf-280	91	29	such	such	ADJ
gujaf-280	91	30	boards	board	NOUN
gujaf-280	91	31	in	in	ADP
gujaf-280	91	32	nigeria	nigeria	PROPN
gujaf-280	91	33	(	(	PUNCT
gujaf-280	91	34	wang	wang	PROPN
gujaf-280	91	35	et	et	PROPN
gujaf-280	91	36	al	al	PROPN
gujaf-280	91	37	.	.	PROPN
gujaf-280	91	38	,	,	PUNCT
gujaf-280	91	39	2018	2018	NUM
gujaf-280	91	40	;	;	PUNCT
gujaf-280	91	41	araoye	araoye	NOUN
gujaf-280	91	42	,	,	PUNCT
gujaf-280	91	43	&	&	CCONJ
gujaf-280	91	44	olatunji	olatunji	PROPN
gujaf-280	91	45	,	,	PUNCT
gujaf-280	91	46	2019	2019	NUM
gujaf-280	91	47	)	)	PUNCT
gujaf-280	91	48	.	.	PUNCT
gujaf-280	92	1	despite	despite	SCONJ
gujaf-280	92	2	the	the	DET
gujaf-280	92	3	fact	fact	NOUN
gujaf-280	92	4	that	that	SCONJ
gujaf-280	92	5	european	european	PROPN
gujaf-280	92	6	nations	nation	NOUN
gujaf-280	92	7	took	take	VERB
gujaf-280	92	8	the	the	DET
gujaf-280	92	9	lead	lead	NOUN
gujaf-280	92	10	in	in	ADP
gujaf-280	92	11	advancing	advance	VERB
gujaf-280	92	12	women	woman	NOUN
gujaf-280	92	13	's	's	PART
gujaf-280	92	14	rights	right	NOUN
gujaf-280	92	15	in	in	ADP
gujaf-280	92	16	the	the	DET
gujaf-280	92	17	workplace	workplace	NOUN
gujaf-280	92	18	,	,	PUNCT
gujaf-280	92	19	other	other	ADJ
gujaf-280	92	20	nations	nation	NOUN
gujaf-280	92	21	adoption	adoption	NOUN
gujaf-280	92	22	of	of	ADP
gujaf-280	92	23	the	the	DET
gujaf-280	92	24	trend	trend	NOUN
gujaf-280	92	25	through	through	ADP
gujaf-280	92	26	enforceable	enforceable	ADJ
gujaf-280	92	27	legislation	legislation	NOUN
gujaf-280	92	28	is	be	AUX
gujaf-280	92	29	still	still	ADV
gujaf-280	92	30	considerable	considerable	ADJ
gujaf-280	92	31	low	low	ADJ
gujaf-280	92	32	(	(	PUNCT
gujaf-280	92	33	liliana	liliana	PROPN
gujaf-280	92	34	et	et	PROPN
gujaf-280	92	35	al	al	PROPN
gujaf-280	92	36	.	.	PROPN
gujaf-280	92	37	,	,	PUNCT
gujaf-280	92	38	2021	2021	NUM
gujaf-280	92	39	)	)	PUNCT
gujaf-280	92	40	.	.	PUNCT
gujaf-280	93	1	a	a	DET
gujaf-280	93	2	2022	2022	NUM
gujaf-280	93	3	update	update	NOUN
gujaf-280	93	4	by	by	ADP
gujaf-280	93	5	deloitte	deloitte	PROPN
gujaf-280	93	6	's	's	PART
gujaf-280	93	7	report	report	NOUN
gujaf-280	93	8	shows	show	VERB
gujaf-280	93	9	that	that	SCONJ
gujaf-280	93	10	progress	progress	NOUN
gujaf-280	93	11	for	for	ADP
gujaf-280	93	12	women	woman	NOUN
gujaf-280	93	13	in	in	ADP
gujaf-280	93	14	the	the	DET
gujaf-280	93	15	mailto:catherine.gbemigun@aaua.edu.ng	mailto:catherine.gbemigun@aaua.edu.ng	ADJ
gujaf-280	93	16	mailto:muyiwa.alade@aaua.edu.ng	mailto:muyiwa.alade@aaua.edu.ng	PROPN
gujaf-280	93	17	gusau	gusau	ADJ
gujaf-280	93	18	journal	journal	NOUN
gujaf-280	93	19	of	of	ADP
gujaf-280	93	20	accounting	accounting	NOUN
gujaf-280	93	21	and	and	CCONJ
gujaf-280	93	22	finance	finance	NOUN
gujaf-280	93	23	,	,	PUNCT
gujaf-280	93	24	vol	vol	NOUN
gujaf-280	93	25	.	.	PROPN
gujaf-280	93	26	5	5	NUM
gujaf-280	93	27	,	,	PUNCT
gujaf-280	93	28	issue	issue	NOUN
gujaf-280	93	29	1	1	NUM
gujaf-280	93	30	,	,	PUNCT
gujaf-280	93	31	april	april	PROPN
gujaf-280	93	32	,	,	PUNCT
gujaf-280	93	33	2024	2024	NUM
gujaf-280	93	34	129	129	NUM
gujaf-280	93	35	boardroom	boardroom	NOUN
gujaf-280	93	36	is	be	AUX
gujaf-280	93	37	slowly	slowly	ADV
gujaf-280	93	38	happening	happen	VERB
gujaf-280	93	39	,	,	PUNCT
gujaf-280	93	40	with	with	ADP
gujaf-280	93	41	the	the	DET
gujaf-280	93	42	global	global	ADJ
gujaf-280	93	43	average	average	NOUN
gujaf-280	93	44	of	of	ADP
gujaf-280	93	45	women	woman	NOUN
gujaf-280	93	46	on	on	ADP
gujaf-280	93	47	boards	board	NOUN
gujaf-280	93	48	increasing	increase	VERB
gujaf-280	93	49	by	by	ADP
gujaf-280	93	50	2.8	2.8	NUM
gujaf-280	93	51	%	%	NOUN
gujaf-280	93	52	from	from	ADP
gujaf-280	93	53	2019	2019	NUM
gujaf-280	93	54	to	to	ADP
gujaf-280	93	55	2021	2021	NUM
gujaf-280	93	56	(	(	PUNCT
gujaf-280	93	57	chen	chen	PROPN
gujaf-280	93	58	et	et	PROPN
gujaf-280	93	59	al	al	PROPN
gujaf-280	93	60	2023	2023	NUM
gujaf-280	93	61	)	)	PUNCT
gujaf-280	93	62	.	.	PUNCT
gujaf-280	94	1	additionally	additionally	ADV
gujaf-280	94	2	,	,	PUNCT
gujaf-280	94	3	wang	wang	PROPN
gujaf-280	94	4	et	et	PROPN
gujaf-280	94	5	al	al	PROPN
gujaf-280	94	6	.	.	PROPN
gujaf-280	94	7	,	,	PUNCT
gujaf-280	94	8	(	(	PUNCT
gujaf-280	94	9	2018	2018	NUM
gujaf-280	94	10	)	)	PUNCT
gujaf-280	94	11	opined	opine	VERB
gujaf-280	94	12	that	that	SCONJ
gujaf-280	94	13	when	when	SCONJ
gujaf-280	94	14	the	the	DET
gujaf-280	94	15	quota	quota	NOUN
gujaf-280	94	16	of	of	ADP
gujaf-280	94	17	40	40	NUM
gujaf-280	94	18	%	%	NOUN
gujaf-280	94	19	of	of	ADP
gujaf-280	94	20	women	woman	NOUN
gujaf-280	94	21	on	on	ADP
gujaf-280	94	22	board	board	NOUN
gujaf-280	94	23	is	be	AUX
gujaf-280	94	24	met	meet	VERB
gujaf-280	94	25	,	,	PUNCT
gujaf-280	94	26	the	the	DET
gujaf-280	94	27	highest	high	ADJ
gujaf-280	94	28	level	level	NOUN
gujaf-280	94	29	of	of	ADP
gujaf-280	94	30	increase	increase	NOUN
gujaf-280	94	31	in	in	ADP
gujaf-280	94	32	female	female	ADJ
gujaf-280	94	33	inclusion	inclusion	NOUN
gujaf-280	94	34	and	and	CCONJ
gujaf-280	94	35	financial	financial	ADJ
gujaf-280	94	36	performance	performance	NOUN
gujaf-280	94	37	is	be	AUX
gujaf-280	94	38	attained	attain	VERB
gujaf-280	94	39	.	.	PUNCT
gujaf-280	95	1	every	every	DET
gujaf-280	95	2	organization	organization	NOUN
gujaf-280	95	3	works	work	VERB
gujaf-280	95	4	towards	towards	ADP
gujaf-280	95	5	improving	improve	VERB
gujaf-280	95	6	its	its	PRON
gujaf-280	95	7	gender	gender	NOUN
gujaf-280	95	8	diversity	diversity	NOUN
gujaf-280	95	9	for	for	ADP
gujaf-280	95	10	the	the	DET
gujaf-280	95	11	sole	sole	ADJ
gujaf-280	95	12	aim	aim	NOUN
gujaf-280	95	13	of	of	ADP
gujaf-280	95	14	achieving	achieve	VERB
gujaf-280	95	15	a	a	DET
gujaf-280	95	16	desirable	desirable	ADJ
gujaf-280	95	17	level	level	NOUN
gujaf-280	95	18	of	of	ADP
gujaf-280	95	19	organisation	organisation	NOUN
gujaf-280	95	20	’s	’s	PART
gujaf-280	95	21	worth	worth	ADJ
gujaf-280	95	22	(	(	PUNCT
gujaf-280	95	23	ajadi	ajadi	PROPN
gujaf-280	95	24	et	et	PROPN
gujaf-280	95	25	al	al	PROPN
gujaf-280	95	26	2018	2018	NUM
gujaf-280	95	27	;	;	PUNCT
gujaf-280	95	28	okerekeoti	okerekeoti	PROPN
gujaf-280	95	29	,	,	PUNCT
gujaf-280	95	30	2022	2022	NUM
gujaf-280	95	31	)	)	PUNCT
gujaf-280	95	32	.	.	PUNCT
gujaf-280	96	1	therefore	therefore	ADV
gujaf-280	96	2	,	,	PUNCT
gujaf-280	96	3	allowing	allow	VERB
gujaf-280	96	4	foreign	foreign	ADJ
gujaf-280	96	5	ownership	ownership	NOUN
gujaf-280	96	6	,	,	PUNCT
gujaf-280	96	7	institutional	institutional	ADJ
gujaf-280	96	8	ownership	ownership	NOUN
gujaf-280	96	9	,	,	PUNCT
gujaf-280	96	10	managerial	managerial	ADJ
gujaf-280	96	11	ownership	ownership	NOUN
gujaf-280	96	12	and	and	CCONJ
gujaf-280	96	13	other	other	ADJ
gujaf-280	96	14	forms	form	NOUN
gujaf-280	96	15	ownership	ownership	NOUN
gujaf-280	96	16	structure	structure	NOUN
gujaf-280	96	17	in	in	ADP
gujaf-280	96	18	organizations	organization	NOUN
gujaf-280	96	19	is	be	AUX
gujaf-280	96	20	a	a	DET
gujaf-280	96	21	direct	direct	ADJ
gujaf-280	96	22	proportional	proportional	ADJ
gujaf-280	96	23	level	level	NOUN
gujaf-280	96	24	of	of	ADP
gujaf-280	96	25	organizations	organization	NOUN
gujaf-280	96	26	’	'	PUNCT
gujaf-280	96	27	wealth	wealth	NOUN
gujaf-280	96	28	(	(	PUNCT
gujaf-280	96	29	panji	panji	PROPN
gujaf-280	96	30	&	&	CCONJ
gujaf-280	96	31	elan	elan	PROPN
gujaf-280	96	32	,	,	PUNCT
gujaf-280	96	33	2018	2018	NUM
gujaf-280	96	34	;	;	PUNCT
gujaf-280	96	35	oyedokun	oyedokun	NOUN
gujaf-280	96	36	,	,	PUNCT
gujaf-280	96	37	isah	isah	PROPN
gujaf-280	96	38	&	&	CCONJ
gujaf-280	96	39	awotomilusi	awotomilusi	PROPN
gujaf-280	96	40	,	,	PUNCT
gujaf-280	96	41	2020	2020	NUM
gujaf-280	96	42	)	)	PUNCT
gujaf-280	96	43	.	.	PUNCT
gujaf-280	97	1	as	as	ADP
gujaf-280	97	2	a	a	DET
gujaf-280	97	3	result	result	NOUN
gujaf-280	97	4	of	of	ADP
gujaf-280	97	5	this	this	PRON
gujaf-280	97	6	,	,	PUNCT
gujaf-280	97	7	some	some	DET
gujaf-280	97	8	studies	study	NOUN
gujaf-280	97	9	have	have	AUX
gujaf-280	97	10	given	give	VERB
gujaf-280	97	11	a	a	DET
gujaf-280	97	12	call	call	NOUN
gujaf-280	97	13	that	that	SCONJ
gujaf-280	97	14	embracing	embrace	VERB
gujaf-280	97	15	female	female	ADJ
gujaf-280	97	16	inclusion	inclusion	NOUN
gujaf-280	97	17	approach	approach	NOUN
gujaf-280	97	18	in	in	ADP
gujaf-280	97	19	listed	list	VERB
gujaf-280	97	20	financial	financial	ADJ
gujaf-280	97	21	firm	firm	NOUN
gujaf-280	97	22	is	be	AUX
gujaf-280	97	23	essential	essential	ADJ
gujaf-280	97	24	for	for	ADP
gujaf-280	97	25	continuity	continuity	NOUN
gujaf-280	97	26	to	to	PART
gujaf-280	97	27	improve	improve	VERB
gujaf-280	97	28	ownership	ownership	NOUN
gujaf-280	97	29	structure	structure	NOUN
gujaf-280	97	30	of	of	ADP
gujaf-280	97	31	an	an	DET
gujaf-280	97	32	organisation	organisation	NOUN
gujaf-280	97	33	(	(	PUNCT
gujaf-280	97	34	sixtus	sixtus	PROPN
gujaf-280	97	35	,	,	PUNCT
gujaf-280	97	36	et	et	PROPN
gujaf-280	97	37	al	al	PROPN
gujaf-280	97	38	.	.	PROPN
gujaf-280	97	39	,	,	PUNCT
gujaf-280	97	40	2019	2019	NUM
gujaf-280	97	41	;	;	PUNCT
gujaf-280	97	42	owolabi	owolabi	NOUN
gujaf-280	97	43	et	et	NOUN
gujaf-280	97	44	al	al	PROPN
gujaf-280	97	45	.	.	PROPN
gujaf-280	97	46	,	,	PUNCT
gujaf-280	97	47	2021	2021	NUM
gujaf-280	97	48	;	;	PUNCT
gujaf-280	97	49	nome	nome	PROPN
gujaf-280	97	50	&	&	CCONJ
gujaf-280	97	51	nwankwo	nwankwo	PROPN
gujaf-280	97	52	,	,	PUNCT
gujaf-280	97	53	2022	2022	NUM
gujaf-280	97	54	)	)	PUNCT
gujaf-280	97	55	.	.	PUNCT
gujaf-280	98	1	globally	globally	ADV
gujaf-280	98	2	,	,	PUNCT
gujaf-280	98	3	women	woman	NOUN
gujaf-280	98	4	have	have	VERB
gujaf-280	98	5	fewer	few	ADJ
gujaf-280	98	6	opportunities	opportunity	NOUN
gujaf-280	98	7	for	for	ADP
gujaf-280	98	8	economic	economic	ADJ
gujaf-280	98	9	participation	participation	NOUN
gujaf-280	98	10	than	than	ADP
gujaf-280	98	11	men	man	NOUN
gujaf-280	98	12	,	,	PUNCT
gujaf-280	98	13	less	less	ADJ
gujaf-280	98	14	access	access	NOUN
gujaf-280	98	15	to	to	ADP
gujaf-280	98	16	basic	basic	ADJ
gujaf-280	98	17	and	and	CCONJ
gujaf-280	98	18	higher	high	ADJ
gujaf-280	98	19	education	education	NOUN
gujaf-280	98	20	,	,	PUNCT
gujaf-280	98	21	greater	great	ADJ
gujaf-280	98	22	health	health	NOUN
gujaf-280	98	23	and	and	CCONJ
gujaf-280	98	24	safety	safety	NOUN
gujaf-280	98	25	risks	risk	NOUN
gujaf-280	98	26	,	,	PUNCT
gujaf-280	98	27	and	and	CCONJ
gujaf-280	98	28	less	less	ADV
gujaf-280	98	29	political	political	ADJ
gujaf-280	98	30	representation	representation	NOUN
gujaf-280	98	31	.	.	PUNCT
gujaf-280	99	1	the	the	DET
gujaf-280	99	2	challenges	challenge	NOUN
gujaf-280	99	3	of	of	ADP
gujaf-280	99	4	gender	gender	NOUN
gujaf-280	99	5	diversity	diversity	NOUN
gujaf-280	99	6	ranges	range	VERB
gujaf-280	99	7	from	from	ADP
gujaf-280	99	8	unequal	unequal	ADJ
gujaf-280	99	9	pay	pay	NOUN
gujaf-280	99	10	;	;	PUNCT
gujaf-280	99	11	sexual	sexual	ADJ
gujaf-280	99	12	harassment	harassment	NOUN
gujaf-280	99	13	;	;	PUNCT
gujaf-280	99	14	racism	racism	NOUN
gujaf-280	99	15	;	;	PUNCT
gujaf-280	99	16	also	also	ADV
gujaf-280	99	17	,	,	PUNCT
gujaf-280	99	18	women	woman	NOUN
gujaf-280	99	19	are	be	AUX
gujaf-280	99	20	promoted	promote	VERB
gujaf-280	99	21	less	less	ADV
gujaf-280	99	22	often	often	ADV
gujaf-280	99	23	than	than	ADP
gujaf-280	99	24	men	man	NOUN
gujaf-280	99	25	and	and	CCONJ
gujaf-280	99	26	fear	fear	NOUN
gujaf-280	99	27	of	of	ADP
gujaf-280	99	28	asking	ask	VERB
gujaf-280	99	29	to	to	PART
gujaf-280	99	30	be	be	AUX
gujaf-280	99	31	paid	pay	VERB
gujaf-280	99	32	what	what	PRON
gujaf-280	99	33	you	you	PRON
gujaf-280	99	34	're	be	AUX
gujaf-280	99	35	worth	worth	ADJ
gujaf-280	99	36	in	in	ADP
gujaf-280	99	37	which	which	PRON
gujaf-280	99	38	companies	company	NOUN
gujaf-280	99	39	in	in	ADP
gujaf-280	99	40	nigeria	nigeria	PROPN
gujaf-280	99	41	are	be	AUX
gujaf-280	99	42	among	among	ADP
gujaf-280	99	43	.	.	PUNCT
gujaf-280	100	1	according	accord	VERB
gujaf-280	100	2	to	to	ADP
gujaf-280	100	3	ilaboya	ilaboya	NOUN
gujaf-280	100	4	and	and	CCONJ
gujaf-280	100	5	ashafoke	ashafoke	PROPN
gujaf-280	100	6	(	(	PUNCT
gujaf-280	100	7	2017	2017	NUM
gujaf-280	100	8	)	)	PUNCT
gujaf-280	100	9	although	although	SCONJ
gujaf-280	100	10	quotas	quota	NOUN
gujaf-280	100	11	have	have	AUX
gujaf-280	100	12	been	be	AUX
gujaf-280	100	13	legislated	legislate	VERB
gujaf-280	100	14	for	for	ADP
gujaf-280	100	15	gender	gender	NOUN
gujaf-280	100	16	diversity	diversity	NOUN
gujaf-280	100	17	on	on	ADP
gujaf-280	100	18	board	board	NOUN
gujaf-280	100	19	in	in	ADP
gujaf-280	100	20	some	some	DET
gujaf-280	100	21	countries	country	NOUN
gujaf-280	100	22	,	,	PUNCT
gujaf-280	100	23	while	while	SCONJ
gujaf-280	100	24	some	some	DET
gujaf-280	100	25	countries	country	NOUN
gujaf-280	100	26	have	have	AUX
gujaf-280	100	27	only	only	ADV
gujaf-280	100	28	encouraged	encourage	VERB
gujaf-280	100	29	freewill	freewill	NOUN
gujaf-280	100	30	targets	target	NOUN
gujaf-280	100	31	to	to	PART
gujaf-280	100	32	increase	increase	VERB
gujaf-280	100	33	the	the	DET
gujaf-280	100	34	proportion	proportion	NOUN
gujaf-280	100	35	of	of	ADP
gujaf-280	100	36	female	female	ADJ
gujaf-280	100	37	board	board	NOUN
gujaf-280	100	38	members	member	NOUN
gujaf-280	100	39	.	.	PUNCT
gujaf-280	101	1	saona	saona	PROPN
gujaf-280	101	2	et	et	PROPN
gujaf-280	101	3	al	al	PROPN
gujaf-280	101	4	(	(	PUNCT
gujaf-280	101	5	2019	2019	NUM
gujaf-280	101	6	)	)	PUNCT
gujaf-280	101	7	stated	state	VERB
gujaf-280	101	8	that	that	SCONJ
gujaf-280	101	9	the	the	DET
gujaf-280	101	10	european	european	PROPN
gujaf-280	101	11	commission	commission	PROPN
gujaf-280	101	12	projected	project	VERB
gujaf-280	101	13	a	a	DET
gujaf-280	101	14	40	40	NUM
gujaf-280	101	15	%	%	NOUN
gujaf-280	101	16	threshold	threshold	NOUN
gujaf-280	101	17	for	for	ADP
gujaf-280	101	18	listed	list	VERB
gujaf-280	101	19	companies	company	NOUN
gujaf-280	101	20	with	with	ADP
gujaf-280	101	21	low	low	ADJ
gujaf-280	101	22	gender	gender	NOUN
gujaf-280	101	23	diversity	diversity	NOUN
gujaf-280	101	24	of	of	ADP
gujaf-280	101	25	non	non	ADJ
gujaf-280	101	26	-	-	ADJ
gujaf-280	101	27	executive	executive	ADJ
gujaf-280	101	28	directors	director	NOUN
gujaf-280	101	29	on	on	ADP
gujaf-280	101	30	their	their	PRON
gujaf-280	101	31	board	board	NOUN
gujaf-280	101	32	,	,	PUNCT
gujaf-280	101	33	excluding	exclude	VERB
gujaf-280	101	34	the	the	DET
gujaf-280	101	35	small	small	ADJ
gujaf-280	101	36	and	and	CCONJ
gujaf-280	101	37	medium	medium	ADJ
gujaf-280	101	38	scale	scale	NOUN
gujaf-280	101	39	organization	organization	NOUN
gujaf-280	101	40	.	.	PUNCT
gujaf-280	102	1	despite	despite	SCONJ
gujaf-280	102	2	the	the	DET
gujaf-280	102	3	significant	significant	ADJ
gujaf-280	102	4	impact	impact	NOUN
gujaf-280	102	5	in	in	ADP
gujaf-280	102	6	nigeria	nigeria	PROPN
gujaf-280	102	7	scenario	scenario	PROPN
gujaf-280	102	8	,	,	PUNCT
gujaf-280	102	9	it	it	PRON
gujaf-280	102	10	has	have	AUX
gujaf-280	102	11	been	be	AUX
gujaf-280	102	12	established	establish	VERB
gujaf-280	102	13	that	that	SCONJ
gujaf-280	102	14	nigerian	nigerian	ADJ
gujaf-280	102	15	companies	company	NOUN
gujaf-280	102	16	continue	continue	VERB
gujaf-280	102	17	to	to	PART
gujaf-280	102	18	fall	fall	VERB
gujaf-280	102	19	behind	behind	ADV
gujaf-280	102	20	in	in	ADP
gujaf-280	102	21	terms	term	NOUN
gujaf-280	102	22	of	of	ADP
gujaf-280	102	23	the	the	DET
gujaf-280	102	24	having	have	VERB
gujaf-280	102	25	lower	low	ADJ
gujaf-280	102	26	varieties	variety	NOUN
gujaf-280	102	27	of	of	ADP
gujaf-280	102	28	gender	gender	NOUN
gujaf-280	102	29	to	to	PART
gujaf-280	102	30	take	take	VERB
gujaf-280	102	31	responsibilities	responsibility	NOUN
gujaf-280	102	32	of	of	ADP
gujaf-280	102	33	their	their	PRON
gujaf-280	102	34	structure	structure	NOUN
gujaf-280	102	35	in	in	ADP
gujaf-280	102	36	terms	term	NOUN
gujaf-280	102	37	of	of	ADP
gujaf-280	102	38	ownership	ownership	NOUN
gujaf-280	102	39	when	when	SCONJ
gujaf-280	102	40	compared	compare	VERB
gujaf-280	102	41	with	with	ADP
gujaf-280	102	42	other	other	ADJ
gujaf-280	102	43	emerging	emerge	VERB
gujaf-280	102	44	nation	nation	NOUN
gujaf-280	102	45	in	in	ADP
gujaf-280	102	46	african	african	PROPN
gujaf-280	102	47	.	.	PUNCT
gujaf-280	103	1	(	(	PUNCT
gujaf-280	103	2	araoye	araoye	NOUN
gujaf-280	103	3	,	,	PUNCT
gujaf-280	103	4	&	&	CCONJ
gujaf-280	103	5	olatunji,2019	olatunji,2019	PROPN
gujaf-280	103	6	;	;	PUNCT
gujaf-280	103	7	falade	falade	PROPN
gujaf-280	103	8	et	et	PROPN
gujaf-280	103	9	al	al	PROPN
gujaf-280	103	10	.	.	PROPN
gujaf-280	103	11	,	,	PUNCT
gujaf-280	103	12	2021	2021	NUM
gujaf-280	103	13	;	;	PUNCT
gujaf-280	103	14	okerekeoti	okerekeoti	PROPN
gujaf-280	103	15	,	,	PUNCT
gujaf-280	103	16	2022	2022	NUM
gujaf-280	103	17	)	)	PUNCT
gujaf-280	103	18	.	.	PUNCT
gujaf-280	104	1	according	accord	VERB
gujaf-280	104	2	to	to	ADP
gujaf-280	104	3	mutairi	mutairi	NOUN
gujaf-280	104	4	and	and	CCONJ
gujaf-280	104	5	bakar	bakar	NOUN
gujaf-280	104	6	(	(	PUNCT
gujaf-280	104	7	2023	2023	NUM
gujaf-280	104	8	)	)	PUNCT
gujaf-280	104	9	,	,	PUNCT
gujaf-280	104	10	recent	recent	ADJ
gujaf-280	104	11	body	body	NOUN
gujaf-280	104	12	of	of	ADP
gujaf-280	104	13	literature	literature	NOUN
gujaf-280	104	14	on	on	ADP
gujaf-280	104	15	corporate	corporate	ADJ
gujaf-280	104	16	governance	governance	NOUN
gujaf-280	104	17	research	research	NOUN
gujaf-280	104	18	focuses	focus	VERB
gujaf-280	104	19	on	on	ADP
gujaf-280	104	20	the	the	DET
gujaf-280	104	21	ownership	ownership	NOUN
gujaf-280	104	22	structure	structure	NOUN
gujaf-280	104	23	.	.	PUNCT
gujaf-280	105	1	since	since	SCONJ
gujaf-280	105	2	the	the	DET
gujaf-280	105	3	turn	turn	NOUN
gujaf-280	105	4	of	of	ADP
gujaf-280	105	5	the	the	DET
gujaf-280	105	6	century	century	NOUN
gujaf-280	105	7	,	,	PUNCT
gujaf-280	105	8	several	several	ADJ
gujaf-280	105	9	scholars	scholar	NOUN
gujaf-280	105	10	have	have	AUX
gujaf-280	105	11	studied	study	VERB
gujaf-280	105	12	this	this	DET
gujaf-280	105	13	issue	issue	NOUN
gujaf-280	105	14	and	and	CCONJ
gujaf-280	105	15	examined	examine	VERB
gujaf-280	105	16	it	it	PRON
gujaf-280	105	17	from	from	ADP
gujaf-280	105	18	several	several	ADJ
gujaf-280	105	19	complementing	complementing	NOUN
gujaf-280	105	20	and	and	CCONJ
gujaf-280	105	21	opposing	oppose	VERB
gujaf-280	105	22	angles	angle	NOUN
gujaf-280	105	23	(	(	PUNCT
gujaf-280	105	24	al	al	NOUN
gujaf-280	105	25	-	-	PUNCT
gujaf-280	105	26	sa’eed	sa’eed	NOUN
gujaf-280	105	27	&	&	CCONJ
gujaf-280	105	28	journal	journal	NOUN
gujaf-280	105	29	,	,	PUNCT
gujaf-280	105	30	2018	2018	NUM
gujaf-280	105	31	;	;	PUNCT
gujaf-280	105	32	m.-f	m.-f	NOUN
gujaf-280	105	33	.	.	PUNCT
gujaf-280	106	1	kao	kao	PROPN
gujaf-280	106	2	,	,	PUNCT
gujaf-280	106	3	hodgkinson	hodgkinson	PROPN
gujaf-280	106	4	,	,	PUNCT
gujaf-280	106	5	&	&	CCONJ
gujaf-280	106	6	jaafar	jaafar	ADV
gujaf-280	106	7	,	,	PUNCT
gujaf-280	106	8	2018	2018	NUM
gujaf-280	106	9	;	;	PUNCT
gujaf-280	106	10	wanke	wanke	X
gujaf-280	106	11	et	et	PROPN
gujaf-280	106	12	al	al	PROPN
gujaf-280	106	13	2022	2022	NUM
gujaf-280	106	14	)	)	PUNCT
gujaf-280	106	15	.	.	PUNCT
gujaf-280	107	1	allowing	allow	VERB
gujaf-280	107	2	foreign	foreign	ADJ
gujaf-280	107	3	ownership	ownership	NOUN
gujaf-280	107	4	,	,	PUNCT
gujaf-280	107	5	institutional	institutional	ADJ
gujaf-280	107	6	ownership	ownership	NOUN
gujaf-280	107	7	,	,	PUNCT
gujaf-280	107	8	managerial	managerial	ADJ
gujaf-280	107	9	ownership	ownership	NOUN
gujaf-280	107	10	and	and	CCONJ
gujaf-280	107	11	other	other	ADJ
gujaf-280	107	12	forms	form	NOUN
gujaf-280	107	13	ownership	ownership	NOUN
gujaf-280	107	14	structure	structure	NOUN
gujaf-280	107	15	in	in	ADP
gujaf-280	107	16	organizations	organization	NOUN
gujaf-280	107	17	is	be	AUX
gujaf-280	107	18	believed	believe	VERB
gujaf-280	107	19	to	to	PART
gujaf-280	107	20	be	be	AUX
gujaf-280	107	21	a	a	DET
gujaf-280	107	22	direct	direct	ADJ
gujaf-280	107	23	proportional	proportional	ADJ
gujaf-280	107	24	level	level	NOUN
gujaf-280	107	25	of	of	ADP
gujaf-280	107	26	organizations	organization	NOUN
gujaf-280	107	27	’	'	PUNCT
gujaf-280	107	28	wealth	wealth	NOUN
gujaf-280	107	29	(	(	PUNCT
gujaf-280	107	30	panji	panji	PROPN
gujaf-280	107	31	&	&	CCONJ
gujaf-280	107	32	elan	elan	PROPN
gujaf-280	107	33	,	,	PUNCT
gujaf-280	107	34	2018	2018	NUM
gujaf-280	107	35	;	;	PUNCT
gujaf-280	107	36	oyedokun	oyedokun	NOUN
gujaf-280	107	37	,	,	PUNCT
gujaf-280	107	38	isah	isah	PROPN
gujaf-280	107	39	&	&	CCONJ
gujaf-280	107	40	awotomilusi	awotomilusi	PROPN
gujaf-280	107	41	,	,	PUNCT
gujaf-280	107	42	2020	2020	NUM
gujaf-280	107	43	)	)	PUNCT
gujaf-280	107	44	.	.	PUNCT
gujaf-280	108	1	as	as	ADP
gujaf-280	108	2	a	a	DET
gujaf-280	108	3	result	result	NOUN
gujaf-280	108	4	of	of	ADP
gujaf-280	108	5	gusau	gusau	ADJ
gujaf-280	108	6	journal	journal	NOUN
gujaf-280	108	7	of	of	ADP
gujaf-280	108	8	accounting	accounting	NOUN
gujaf-280	108	9	and	and	CCONJ
gujaf-280	108	10	finance	finance	NOUN
gujaf-280	108	11	,	,	PUNCT
gujaf-280	108	12	vol	vol	NOUN
gujaf-280	108	13	.	.	PROPN
gujaf-280	108	14	5	5	NUM
gujaf-280	108	15	,	,	PUNCT
gujaf-280	108	16	issue	issue	NOUN
gujaf-280	108	17	1	1	NUM
gujaf-280	108	18	,	,	PUNCT
gujaf-280	108	19	april	april	PROPN
gujaf-280	108	20	,	,	PUNCT
gujaf-280	108	21	2024	2024	NUM
gujaf-280	108	22	130	130	NUM
gujaf-280	108	23	this	this	PRON
gujaf-280	108	24	,	,	PUNCT
gujaf-280	108	25	some	some	DET
gujaf-280	108	26	studies	study	NOUN
gujaf-280	108	27	have	have	AUX
gujaf-280	108	28	given	give	VERB
gujaf-280	108	29	a	a	DET
gujaf-280	108	30	call	call	NOUN
gujaf-280	108	31	that	that	SCONJ
gujaf-280	108	32	inclusion	inclusion	NOUN
gujaf-280	108	33	of	of	ADP
gujaf-280	108	34	diversity	diversity	NOUN
gujaf-280	108	35	member	member	NOUN
gujaf-280	108	36	approach	approach	NOUN
gujaf-280	108	37	into	into	ADP
gujaf-280	108	38	listed	list	VERB
gujaf-280	108	39	financial	financial	ADJ
gujaf-280	108	40	firms	firm	NOUN
gujaf-280	108	41	is	be	AUX
gujaf-280	108	42	essential	essential	ADJ
gujaf-280	108	43	for	for	ADP
gujaf-280	108	44	continuity	continuity	NOUN
gujaf-280	108	45	(	(	PUNCT
gujaf-280	108	46	sixtus	sixtus	NOUN
gujaf-280	108	47	,	,	PUNCT
gujaf-280	108	48	et	et	PROPN
gujaf-280	108	49	al	al	PROPN
gujaf-280	108	50	.	.	PROPN
gujaf-280	108	51	,	,	PUNCT
gujaf-280	108	52	2019	2019	NUM
gujaf-280	108	53	;	;	PUNCT
gujaf-280	108	54	owolabi	owolabi	NOUN
gujaf-280	108	55	et	et	NOUN
gujaf-280	108	56	al	al	PROPN
gujaf-280	108	57	.	.	PROPN
gujaf-280	108	58	,	,	PUNCT
gujaf-280	108	59	2021	2021	NUM
gujaf-280	108	60	;	;	PUNCT
gujaf-280	108	61	nome	nome	PROPN
gujaf-280	108	62	&	&	CCONJ
gujaf-280	108	63	nwankwo	nwankwo	PROPN
gujaf-280	108	64	,	,	PUNCT
gujaf-280	108	65	2022	2022	NUM
gujaf-280	108	66	)	)	PUNCT
gujaf-280	108	67	.	.	PUNCT
gujaf-280	109	1	in	in	ADP
gujaf-280	109	2	lieu	lieu	NOUN
gujaf-280	109	3	of	of	ADP
gujaf-280	109	4	the	the	DET
gujaf-280	109	5	above	above	ADJ
gujaf-280	109	6	issues	issue	NOUN
gujaf-280	109	7	,	,	PUNCT
gujaf-280	109	8	the	the	DET
gujaf-280	109	9	study	study	NOUN
gujaf-280	109	10	aims	aim	VERB
gujaf-280	109	11	to	to	PART
gujaf-280	109	12	examine	examine	VERB
gujaf-280	109	13	the	the	DET
gujaf-280	109	14	effect	effect	NOUN
gujaf-280	109	15	of	of	ADP
gujaf-280	109	16	ownership	ownership	NOUN
gujaf-280	109	17	structures	structure	NOUN
gujaf-280	109	18	,	,	PUNCT
gujaf-280	109	19	such	such	ADJ
gujaf-280	109	20	as	as	ADP
gujaf-280	109	21	managerial	managerial	ADJ
gujaf-280	109	22	ownership	ownership	NOUN
gujaf-280	109	23	,	,	PUNCT
gujaf-280	109	24	institutional	institutional	ADJ
gujaf-280	109	25	ownership	ownership	NOUN
gujaf-280	109	26	and	and	CCONJ
gujaf-280	109	27	foreign	foreign	ADJ
gujaf-280	109	28	ownership	ownership	NOUN
gujaf-280	109	29	on	on	ADP
gujaf-280	109	30	female	female	ADJ
gujaf-280	109	31	inclusion	inclusion	NOUN
gujaf-280	109	32	of	of	ADP
gujaf-280	109	33	listed	list	VERB
gujaf-280	109	34	financial	financial	ADJ
gujaf-280	109	35	firms	firm	NOUN
gujaf-280	109	36	in	in	ADP
gujaf-280	109	37	nigeria	nigeria	PROPN
gujaf-280	109	38	.	.	PUNCT
gujaf-280	110	1	therefore	therefore	ADV
gujaf-280	110	2	,	,	PUNCT
gujaf-280	110	3	the	the	DET
gujaf-280	110	4	influence	influence	NOUN
gujaf-280	110	5	of	of	ADP
gujaf-280	110	6	female	female	ADJ
gujaf-280	110	7	inclusion	inclusion	NOUN
gujaf-280	110	8	on	on	ADP
gujaf-280	110	9	the	the	DET
gujaf-280	110	10	effect	effect	NOUN
gujaf-280	110	11	of	of	ADP
gujaf-280	110	12	ownership	ownership	NOUN
gujaf-280	110	13	structure	structure	NOUN
gujaf-280	110	14	of	of	ADP
gujaf-280	110	15	listed	list	VERB
gujaf-280	110	16	financial	financial	ADJ
gujaf-280	110	17	firms	firm	NOUN
gujaf-280	110	18	in	in	ADP
gujaf-280	110	19	nigeria	nigeria	PROPN
gujaf-280	110	20	is	be	AUX
gujaf-280	110	21	considered	consider	VERB
gujaf-280	110	22	.	.	PUNCT
gujaf-280	111	1	the	the	DET
gujaf-280	111	2	rest	rest	NOUN
gujaf-280	111	3	part	part	NOUN
gujaf-280	111	4	section	section	NOUN
gujaf-280	111	5	contains	contain	VERB
gujaf-280	111	6	literature	literature	NOUN
gujaf-280	111	7	review	review	PROPN
gujaf-280	111	8	and	and	CCONJ
gujaf-280	111	9	hypotheses	hypothese	VERB
gujaf-280	111	10	development	development	NOUN
gujaf-280	111	11	,	,	PUNCT
gujaf-280	111	12	section	section	NOUN
gujaf-280	111	13	three	three	NUM
gujaf-280	111	14	presents	present	VERB
gujaf-280	111	15	the	the	DET
gujaf-280	111	16	data	datum	NOUN
gujaf-280	111	17	and	and	CCONJ
gujaf-280	111	18	methods	method	NOUN
gujaf-280	111	19	,	,	PUNCT
gujaf-280	111	20	section	section	NOUN
gujaf-280	111	21	four	four	NUM
gujaf-280	111	22	shows	show	VERB
gujaf-280	111	23	the	the	DET
gujaf-280	111	24	empirical	empirical	ADJ
gujaf-280	111	25	results	result	NOUN
gujaf-280	111	26	and	and	CCONJ
gujaf-280	111	27	discussions	discussion	NOUN
gujaf-280	111	28	,	,	PUNCT
gujaf-280	111	29	and	and	CCONJ
gujaf-280	111	30	section	section	NOUN
gujaf-280	111	31	five	five	NUM
gujaf-280	111	32	contains	contain	VERB
gujaf-280	111	33	the	the	DET
gujaf-280	111	34	conclusion	conclusion	NOUN
gujaf-280	111	35	and	and	CCONJ
gujaf-280	111	36	recommendation	recommendation	NOUN
gujaf-280	111	37	.	.	PUNCT
gujaf-280	112	1	2	2	X
gujaf-280	112	2	.	.	X
gujaf-280	112	3	literature	literature	NOUN
gujaf-280	112	4	review	review	VERB
gujaf-280	112	5	female	female	ADJ
gujaf-280	112	6	inclusion	inclusion	NOUN
gujaf-280	112	7	female	female	ADJ
gujaf-280	112	8	inclusion	inclusion	NOUN
gujaf-280	112	9	is	be	AUX
gujaf-280	112	10	the	the	DET
gujaf-280	112	11	existence	existence	NOUN
gujaf-280	112	12	of	of	ADP
gujaf-280	112	13	female	female	ADJ
gujaf-280	112	14	directors	director	NOUN
gujaf-280	112	15	on	on	ADP
gujaf-280	112	16	the	the	DET
gujaf-280	112	17	board	board	NOUN
gujaf-280	112	18	of	of	ADP
gujaf-280	112	19	directors	director	NOUN
gujaf-280	112	20	of	of	ADP
gujaf-280	112	21	companies	company	NOUN
gujaf-280	112	22	(	(	PUNCT
gujaf-280	112	23	issa	issa	PROPN
gujaf-280	112	24	et	et	PROPN
gujaf-280	112	25	al	al	PROPN
gujaf-280	112	26	.	.	PROPN
gujaf-280	112	27	,	,	PUNCT
gujaf-280	112	28	2019	2019	NUM
gujaf-280	112	29	)	)	PUNCT
gujaf-280	112	30	.	.	PUNCT
gujaf-280	113	1	the	the	DET
gujaf-280	113	2	concept	concept	NOUN
gujaf-280	113	3	of	of	ADP
gujaf-280	113	4	board	board	NOUN
gujaf-280	113	5	diversity	diversity	NOUN
gujaf-280	113	6	suggests	suggest	VERB
gujaf-280	113	7	that	that	SCONJ
gujaf-280	113	8	companies	company	NOUN
gujaf-280	113	9	’	'	PUNCT
gujaf-280	113	10	boards	board	NOUN
gujaf-280	113	11	should	should	AUX
gujaf-280	113	12	be	be	AUX
gujaf-280	113	13	designed	design	VERB
gujaf-280	113	14	in	in	ADP
gujaf-280	113	15	a	a	DET
gujaf-280	113	16	good	good	ADJ
gujaf-280	113	17	reflection	reflection	NOUN
gujaf-280	113	18	of	of	ADP
gujaf-280	113	19	the	the	DET
gujaf-280	113	20	structure	structure	NOUN
gujaf-280	113	21	of	of	ADP
gujaf-280	113	22	the	the	DET
gujaf-280	113	23	society	society	NOUN
gujaf-280	113	24	with	with	ADP
gujaf-280	113	25	an	an	DET
gujaf-280	113	26	appropriate	appropriate	ADJ
gujaf-280	113	27	representation	representation	NOUN
gujaf-280	113	28	of	of	ADP
gujaf-280	113	29	ethnicity	ethnicity	NOUN
gujaf-280	113	30	,	,	PUNCT
gujaf-280	113	31	gender	gender	NOUN
gujaf-280	113	32	,	,	PUNCT
gujaf-280	113	33	and	and	CCONJ
gujaf-280	113	34	professional	professional	ADJ
gujaf-280	113	35	backgrounds	background	NOUN
gujaf-280	113	36	.	.	PUNCT
gujaf-280	114	1	female	female	ADJ
gujaf-280	114	2	inclusion	inclusion	NOUN
gujaf-280	114	3	is	be	AUX
gujaf-280	114	4	supported	support	VERB
gujaf-280	114	5	by	by	ADP
gujaf-280	114	6	the	the	DET
gujaf-280	114	7	theories	theory	NOUN
gujaf-280	114	8	of	of	ADP
gujaf-280	114	9	corporate	corporate	ADJ
gujaf-280	114	10	governance	governance	NOUN
gujaf-280	114	11	on	on	ADP
gujaf-280	114	12	the	the	DET
gujaf-280	114	13	ground	ground	NOUN
gujaf-280	114	14	of	of	ADP
gujaf-280	114	15	moral	moral	ADJ
gujaf-280	114	16	obligation	obligation	NOUN
gujaf-280	114	17	to	to	ADP
gujaf-280	114	18	shareholders	shareholder	NOUN
gujaf-280	114	19	,	,	PUNCT
gujaf-280	114	20	stakeholders	stakeholder	NOUN
gujaf-280	114	21	,	,	PUNCT
gujaf-280	114	22	sourcing	sourcing	NOUN
gujaf-280	114	23	and	and	CCONJ
gujaf-280	114	24	allocation	allocation	NOUN
gujaf-280	114	25	of	of	ADP
gujaf-280	114	26	resources	resource	NOUN
gujaf-280	114	27	(	(	PUNCT
gujaf-280	114	28	aladejebi	aladejebi	ADJ
gujaf-280	114	29	2021	2021	NUM
gujaf-280	114	30	)	)	PUNCT
gujaf-280	114	31	.	.	PUNCT
gujaf-280	115	1	the	the	DET
gujaf-280	115	2	need	need	NOUN
gujaf-280	115	3	for	for	ADP
gujaf-280	115	4	a	a	DET
gujaf-280	115	5	female	female	ADJ
gujaf-280	115	6	inclusion	inclusion	NOUN
gujaf-280	115	7	is	be	AUX
gujaf-280	115	8	premised	premise	VERB
gujaf-280	115	9	on	on	ADP
gujaf-280	115	10	the	the	DET
gujaf-280	115	11	assumption	assumption	NOUN
gujaf-280	115	12	that	that	SCONJ
gujaf-280	115	13	a	a	DET
gujaf-280	115	14	diverse	diverse	ADJ
gujaf-280	115	15	board	board	NOUN
gujaf-280	115	16	is	be	AUX
gujaf-280	115	17	resourceful	resourceful	ADJ
gujaf-280	115	18	(	(	PUNCT
gujaf-280	115	19	matanda	matanda	NOUN
gujaf-280	115	20	,	,	PUNCT
gujaf-280	115	21	luke	luke	PROPN
gujaf-280	115	22	&	&	CCONJ
gujaf-280	115	23	lishernga	lishernga	PROPN
gujaf-280	115	24	,	,	PUNCT
gujaf-280	115	25	2015	2015	NUM
gujaf-280	115	26	)	)	PUNCT
gujaf-280	115	27	.	.	PUNCT
gujaf-280	116	1	diverse	diverse	ADJ
gujaf-280	116	2	boards	board	NOUN
gujaf-280	116	3	could	could	AUX
gujaf-280	116	4	experience	experience	VERB
gujaf-280	116	5	different	different	ADJ
gujaf-280	116	6	discussion	discussion	NOUN
gujaf-280	116	7	patterns	pattern	NOUN
gujaf-280	116	8	and	and	CCONJ
gujaf-280	116	9	increased	increase	VERB
gujaf-280	116	10	debate	debate	NOUN
gujaf-280	116	11	compared	compare	VERB
gujaf-280	116	12	to	to	ADP
gujaf-280	116	13	homogeneous	homogeneous	ADJ
gujaf-280	116	14	boards	board	NOUN
gujaf-280	116	15	(	(	PUNCT
gujaf-280	116	16	issa	issa	PROPN
gujaf-280	116	17	et	et	PROPN
gujaf-280	116	18	al	al	PROPN
gujaf-280	116	19	2019	2019	NUM
gujaf-280	116	20	)	)	PUNCT
gujaf-280	116	21	.	.	PUNCT
gujaf-280	117	1	it	it	PRON
gujaf-280	117	2	is	be	AUX
gujaf-280	117	3	believed	believe	VERB
gujaf-280	117	4	that	that	SCONJ
gujaf-280	117	5	women	woman	NOUN
gujaf-280	117	6	directors	director	NOUN
gujaf-280	117	7	consider	consider	VERB
gujaf-280	117	8	a	a	DET
gujaf-280	117	9	spectrum	spectrum	NOUN
gujaf-280	117	10	of	of	ADP
gujaf-280	117	11	stakeholders	stakeholder	NOUN
gujaf-280	117	12	before	before	ADP
gujaf-280	117	13	making	make	VERB
gujaf-280	117	14	a	a	DET
gujaf-280	117	15	decision	decision	NOUN
gujaf-280	117	16	.	.	PUNCT
gujaf-280	118	1	women	woman	NOUN
gujaf-280	118	2	are	be	AUX
gujaf-280	118	3	perceived	perceive	VERB
gujaf-280	118	4	as	as	ADP
gujaf-280	118	5	having	have	VERB
gujaf-280	118	6	a	a	DET
gujaf-280	118	7	spectacular	spectacular	ADJ
gujaf-280	118	8	understanding	understanding	NOUN
gujaf-280	118	9	of	of	ADP
gujaf-280	118	10	consumer	consumer	NOUN
gujaf-280	118	11	behavior	behavior	NOUN
gujaf-280	118	12	and	and	CCONJ
gujaf-280	118	13	needs	need	NOUN
gujaf-280	118	14	(	(	PUNCT
gujaf-280	118	15	brennan	brennan	NOUN
gujaf-280	118	16	and	and	CCONJ
gujaf-280	118	17	mccafferty	mccafferty	NOUN
gujaf-280	118	18	,	,	PUNCT
gujaf-280	118	19	1997	1997	NUM
gujaf-280	118	20	)	)	PUNCT
gujaf-280	118	21	.	.	PUNCT
gujaf-280	119	1	ownership	ownership	NOUN
gujaf-280	119	2	structure	structure	NOUN
gujaf-280	119	3	ownership	ownership	NOUN
gujaf-280	119	4	structure	structure	NOUN
gujaf-280	119	5	is	be	AUX
gujaf-280	119	6	referred	refer	VERB
gujaf-280	119	7	to	to	ADP
gujaf-280	119	8	as	as	ADP
gujaf-280	119	9	set	set	NOUN
gujaf-280	119	10	of	of	ADP
gujaf-280	119	11	people	people	NOUN
gujaf-280	119	12	that	that	PRON
gujaf-280	119	13	have	have	AUX
gujaf-280	119	14	share(s	share(	VERB
gujaf-280	119	15	)	)	PUNCT
gujaf-280	119	16	or	or	CCONJ
gujaf-280	119	17	stake(s	stake(	VERB
gujaf-280	119	18	)	)	PUNCT
gujaf-280	119	19	in	in	ADP
gujaf-280	119	20	an	an	DET
gujaf-280	119	21	organization	organization	NOUN
gujaf-280	119	22	,	,	PUNCT
gujaf-280	119	23	as	as	ADV
gujaf-280	119	24	well	well	ADV
gujaf-280	119	25	as	as	ADP
gujaf-280	119	26	,	,	PUNCT
gujaf-280	119	27	running	run	VERB
gujaf-280	119	28	the	the	DET
gujaf-280	119	29	organization	organization	NOUN
gujaf-280	119	30	or	or	CCONJ
gujaf-280	119	31	people	people	NOUN
gujaf-280	119	32	running	run	VERB
gujaf-280	119	33	it	it	PRON
gujaf-280	119	34	on	on	ADP
gujaf-280	119	35	their	their	PRON
gujaf-280	119	36	respective	respective	ADJ
gujaf-280	119	37	behalf	behalf	NOUN
gujaf-280	119	38	.	.	PUNCT
gujaf-280	120	1	ownership	ownership	NOUN
gujaf-280	120	2	structure	structure	NOUN
gujaf-280	120	3	describes	describe	VERB
gujaf-280	120	4	the	the	DET
gujaf-280	120	5	proportion	proportion	NOUN
gujaf-280	120	6	of	of	ADP
gujaf-280	120	7	stock	stock	NOUN
gujaf-280	120	8	ownership	ownership	NOUN
gujaf-280	120	9	/	/	SYM
gujaf-280	120	10	holding	holding	NOUN
gujaf-280	120	11	by	by	ADP
gujaf-280	120	12	stockholders	stockholder	NOUN
gujaf-280	120	13	.	.	PUNCT
gujaf-280	121	1	it	it	PRON
gujaf-280	121	2	determines	determine	VERB
gujaf-280	121	3	the	the	DET
gujaf-280	121	4	identity	identity	NOUN
gujaf-280	121	5	and	and	CCONJ
gujaf-280	121	6	voting	voting	NOUN
gujaf-280	121	7	capacity	capacity	NOUN
gujaf-280	121	8	of	of	ADP
gujaf-280	121	9	stockholders	stockholder	NOUN
gujaf-280	121	10	(	(	PUNCT
gujaf-280	121	11	tariq	tariq	PROPN
gujaf-280	121	12	&	&	CCONJ
gujaf-280	121	13	naveed	naveed	PROPN
gujaf-280	121	14	,	,	PUNCT
gujaf-280	121	15	2016	2016	NUM
gujaf-280	121	16	)	)	PUNCT
gujaf-280	121	17	.	.	PUNCT
gujaf-280	122	1	a	a	DET
gujaf-280	122	2	firm	firm	NOUN
gujaf-280	122	3	’s	’s	PART
gujaf-280	122	4	ownership	ownership	NOUN
gujaf-280	122	5	structure	structure	NOUN
gujaf-280	122	6	is	be	AUX
gujaf-280	122	7	important	important	ADJ
gujaf-280	122	8	in	in	ADP
gujaf-280	122	9	gauging	gauge	VERB
gujaf-280	122	10	its	its	PRON
gujaf-280	122	11	market	market	NOUN
gujaf-280	122	12	value	value	NOUN
gujaf-280	122	13	,	,	PUNCT
gujaf-280	122	14	these	these	DET
gujaf-280	122	15	structures	structure	NOUN
gujaf-280	122	16	have	have	VERB
gujaf-280	122	17	major	major	ADJ
gujaf-280	122	18	impacts	impact	NOUN
gujaf-280	122	19	on	on	ADP
gujaf-280	122	20	the	the	DET
gujaf-280	122	21	financial	financial	ADJ
gujaf-280	122	22	performance	performance	NOUN
gujaf-280	122	23	of	of	ADP
gujaf-280	122	24	firms	firm	NOUN
gujaf-280	122	25	in	in	ADP
gujaf-280	122	26	either	either	CCONJ
gujaf-280	122	27	positive	positive	ADJ
gujaf-280	122	28	or	or	CCONJ
gujaf-280	122	29	negative	negative	ADJ
gujaf-280	122	30	ways	way	NOUN
gujaf-280	122	31	(	(	PUNCT
gujaf-280	122	32	haija	haija	X
gujaf-280	122	33	&	&	CCONJ
gujaf-280	122	34	alrabba	alrabba	NOUN
gujaf-280	122	35	2021	2021	NUM
gujaf-280	122	36	)	)	PUNCT
gujaf-280	122	37	.	.	PUNCT
gujaf-280	123	1	in	in	ADP
gujaf-280	123	2	the	the	DET
gujaf-280	123	3	literature	literature	NOUN
gujaf-280	123	4	about	about	ADP
gujaf-280	123	5	ownership	ownership	NOUN
gujaf-280	123	6	structure	structure	NOUN
gujaf-280	123	7	,	,	PUNCT
gujaf-280	123	8	the	the	DET
gujaf-280	123	9	most	most	ADV
gujaf-280	123	10	common	common	ADJ
gujaf-280	123	11	measures	measure	NOUN
gujaf-280	123	12	of	of	ADP
gujaf-280	123	13	gusau	gusau	ADJ
gujaf-280	123	14	journal	journal	NOUN
gujaf-280	123	15	of	of	ADP
gujaf-280	123	16	accounting	accounting	NOUN
gujaf-280	123	17	and	and	CCONJ
gujaf-280	123	18	finance	finance	NOUN
gujaf-280	123	19	,	,	PUNCT
gujaf-280	123	20	vol	vol	NOUN
gujaf-280	123	21	.	.	PROPN
gujaf-280	123	22	5	5	NUM
gujaf-280	123	23	,	,	PUNCT
gujaf-280	123	24	issue	issue	NOUN
gujaf-280	123	25	1	1	NUM
gujaf-280	123	26	,	,	PUNCT
gujaf-280	123	27	april	april	PROPN
gujaf-280	123	28	,	,	PUNCT
gujaf-280	123	29	2024	2024	NUM
gujaf-280	123	30	131	131	NUM
gujaf-280	123	31	ownership	ownership	NOUN
gujaf-280	123	32	structure	structure	NOUN
gujaf-280	123	33	are	be	AUX
gujaf-280	123	34	managerial	managerial	ADJ
gujaf-280	123	35	ownership	ownership	NOUN
gujaf-280	123	36	,	,	PUNCT
gujaf-280	123	37	institutional	institutional	ADJ
gujaf-280	123	38	ownership	ownership	NOUN
gujaf-280	123	39	,	,	PUNCT
gujaf-280	123	40	foreign	foreign	ADJ
gujaf-280	123	41	ownership	ownership	NOUN
gujaf-280	123	42	,	,	PUNCT
gujaf-280	123	43	family	family	NOUN
gujaf-280	123	44	ownership	ownership	NOUN
gujaf-280	123	45	,	,	PUNCT
gujaf-280	123	46	board	board	NOUN
gujaf-280	123	47	inside	inside	ADP
gujaf-280	123	48	ownership	ownership	NOUN
gujaf-280	123	49	,	,	PUNCT
gujaf-280	123	50	ceo	ceo	NOUN
gujaf-280	123	51	ownership	ownership	NOUN
gujaf-280	123	52	and	and	CCONJ
gujaf-280	123	53	contestable	contestable	ADJ
gujaf-280	123	54	ownership	ownership	NOUN
gujaf-280	123	55	(	(	PUNCT
gujaf-280	123	56	abdullahi	abdullahi	NOUN
gujaf-280	123	57	2021	2021	NUM
gujaf-280	123	58	)	)	PUNCT
gujaf-280	123	59	.	.	PUNCT
gujaf-280	124	1	this	this	DET
gujaf-280	124	2	study	study	NOUN
gujaf-280	124	3	,	,	PUNCT
gujaf-280	124	4	however	however	ADV
gujaf-280	124	5	,	,	PUNCT
gujaf-280	124	6	focuses	focus	VERB
gujaf-280	124	7	on	on	ADP
gujaf-280	124	8	the	the	DET
gujaf-280	124	9	first	first	ADJ
gujaf-280	124	10	three	three	NUM
gujaf-280	124	11	ownership	ownership	NOUN
gujaf-280	124	12	structures	structure	NOUN
gujaf-280	124	13	,	,	PUNCT
gujaf-280	124	14	because	because	SCONJ
gujaf-280	124	15	they	they	PRON
gujaf-280	124	16	are	be	AUX
gujaf-280	124	17	majorly	majorly	ADV
gujaf-280	124	18	emerged	emerge	VERB
gujaf-280	124	19	from	from	ADP
gujaf-280	124	20	nigeria	nigeria	PROPN
gujaf-280	124	21	’s	’s	PART
gujaf-280	124	22	changing	change	VERB
gujaf-280	124	23	and	and	CCONJ
gujaf-280	124	24	conflicting	conflicting	ADJ
gujaf-280	124	25	policies	policy	NOUN
gujaf-280	124	26	on	on	ADP
gujaf-280	124	27	companies	company	NOUN
gujaf-280	124	28	’	'	PUNCT
gujaf-280	124	29	ownership	ownership	NOUN
gujaf-280	124	30	(	(	PUNCT
gujaf-280	124	31	haija	haija	X
gujaf-280	124	32	and	and	CCONJ
gujaf-280	124	33	alrabba	alrabba	NOUN
gujaf-280	124	34	2021	2021	NUM
gujaf-280	124	35	)	)	PUNCT
gujaf-280	124	36	.	.	PUNCT
gujaf-280	125	1	managerial	managerial	ADJ
gujaf-280	125	2	ownership	ownership	NOUN
gujaf-280	125	3	managerial	managerial	ADJ
gujaf-280	125	4	ownership	ownership	NOUN
gujaf-280	125	5	can	can	AUX
gujaf-280	125	6	be	be	AUX
gujaf-280	125	7	considered	consider	VERB
gujaf-280	125	8	as	as	ADP
gujaf-280	125	9	a	a	DET
gujaf-280	125	10	system	system	NOUN
gujaf-280	125	11	in	in	ADP
gujaf-280	125	12	which	which	PRON
gujaf-280	125	13	managers	manager	NOUN
gujaf-280	125	14	of	of	ADP
gujaf-280	125	15	a	a	DET
gujaf-280	125	16	company	company	NOUN
gujaf-280	125	17	holds	hold	VERB
gujaf-280	125	18	shares	share	NOUN
gujaf-280	125	19	in	in	ADP
gujaf-280	125	20	the	the	DET
gujaf-280	125	21	company	company	NOUN
gujaf-280	125	22	they	they	PRON
gujaf-280	125	23	manage	manage	VERB
gujaf-280	125	24	,	,	PUNCT
gujaf-280	125	25	meaning	mean	VERB
gujaf-280	125	26	they	they	PRON
gujaf-280	125	27	act	act	VERB
gujaf-280	125	28	as	as	ADP
gujaf-280	125	29	both	both	CCONJ
gujaf-280	125	30	the	the	DET
gujaf-280	125	31	company	company	NOUN
gujaf-280	125	32	's	's	PART
gujaf-280	125	33	managers	manager	NOUN
gujaf-280	125	34	and	and	CCONJ
gujaf-280	125	35	shareholders	shareholder	NOUN
gujaf-280	125	36	(	(	PUNCT
gujaf-280	125	37	falade	falade	NOUN
gujaf-280	125	38	et	et	PROPN
gujaf-280	125	39	al	al	PROPN
gujaf-280	125	40	.	.	PROPN
gujaf-280	125	41	,	,	PUNCT
gujaf-280	125	42	2021	2021	NUM
gujaf-280	125	43	)	)	PUNCT
gujaf-280	125	44	.	.	PUNCT
gujaf-280	126	1	managerial	managerial	ADJ
gujaf-280	126	2	ownership	ownership	NOUN
gujaf-280	126	3	therefore	therefore	ADV
gujaf-280	126	4	refers	refer	VERB
gujaf-280	126	5	to	to	ADP
gujaf-280	126	6	the	the	DET
gujaf-280	126	7	quantity	quantity	NOUN
gujaf-280	126	8	of	of	ADP
gujaf-280	126	9	shares	share	NOUN
gujaf-280	126	10	either	either	CCONJ
gujaf-280	126	11	in	in	ADP
gujaf-280	126	12	total	total	ADJ
gujaf-280	126	13	amount	amount	NOUN
gujaf-280	126	14	or	or	CCONJ
gujaf-280	126	15	units	unit	NOUN
gujaf-280	126	16	of	of	ADP
gujaf-280	126	17	shares	share	NOUN
gujaf-280	126	18	held	hold	VERB
gujaf-280	126	19	by	by	ADP
gujaf-280	126	20	people	people	NOUN
gujaf-280	126	21	who	who	PRON
gujaf-280	126	22	oversee	oversee	VERB
gujaf-280	126	23	the	the	DET
gujaf-280	126	24	business	business	NOUN
gujaf-280	126	25	's	's	PART
gujaf-280	126	26	operations	operation	NOUN
gujaf-280	126	27	and	and	CCONJ
gujaf-280	126	28	represent	represent	VERB
gujaf-280	126	29	the	the	DET
gujaf-280	126	30	shareholders	shareholder	NOUN
gujaf-280	126	31	in	in	ADP
gujaf-280	126	32	that	that	DET
gujaf-280	126	33	capacity	capacity	NOUN
gujaf-280	126	34	over	over	ADP
gujaf-280	126	35	the	the	DET
gujaf-280	126	36	total	total	ADJ
gujaf-280	126	37	number	number	NOUN
gujaf-280	126	38	of	of	ADP
gujaf-280	126	39	issued	issue	VERB
gujaf-280	126	40	shares	share	NOUN
gujaf-280	126	41	.	.	PUNCT
gujaf-280	127	1	managerial	managerial	ADJ
gujaf-280	127	2	ownership	ownership	NOUN
gujaf-280	127	3	can	can	AUX
gujaf-280	127	4	influence	influence	VERB
gujaf-280	127	5	business	business	NOUN
gujaf-280	127	6	management	management	NOUN
gujaf-280	127	7	to	to	PART
gujaf-280	127	8	provide	provide	VERB
gujaf-280	127	9	an	an	DET
gujaf-280	127	10	excellent	excellent	ADJ
gujaf-280	127	11	outcome	outcome	NOUN
gujaf-280	127	12	for	for	ADP
gujaf-280	127	13	the	the	DET
gujaf-280	127	14	majority	majority	NOUN
gujaf-280	127	15	of	of	ADP
gujaf-280	127	16	shareholders	shareholder	NOUN
gujaf-280	127	17	.	.	PUNCT
gujaf-280	128	1	allowing	allow	VERB
gujaf-280	128	2	managers	manager	NOUN
gujaf-280	128	3	of	of	ADP
gujaf-280	128	4	a	a	DET
gujaf-280	128	5	company	company	NOUN
gujaf-280	128	6	to	to	PART
gujaf-280	128	7	hold	hold	VERB
gujaf-280	128	8	shares	share	NOUN
gujaf-280	128	9	,	,	PUNCT
gujaf-280	128	10	take	take	VERB
gujaf-280	128	11	decisions	decision	NOUN
gujaf-280	128	12	or	or	CCONJ
gujaf-280	128	13	establish	establish	VERB
gujaf-280	128	14	policies	policy	NOUN
gujaf-280	128	15	that	that	PRON
gujaf-280	128	16	will	will	AUX
gujaf-280	128	17	boost	boost	VERB
gujaf-280	128	18	a	a	DET
gujaf-280	128	19	company	company	NOUN
gujaf-280	128	20	's	's	PART
gujaf-280	128	21	worth	worth	NOUN
gujaf-280	128	22	is	be	AUX
gujaf-280	128	23	one	one	NUM
gujaf-280	128	24	of	of	ADP
gujaf-280	128	25	the	the	DET
gujaf-280	128	26	benefits	benefit	NOUN
gujaf-280	128	27	of	of	ADP
gujaf-280	128	28	managerial	managerial	ADJ
gujaf-280	128	29	ownership	ownership	NOUN
gujaf-280	128	30	(	(	PUNCT
gujaf-280	128	31	ajadi	ajadi	PROPN
gujaf-280	128	32	et	et	PROPN
gujaf-280	128	33	al	al	PROPN
gujaf-280	128	34	.	.	PROPN
gujaf-280	128	35	,	,	PUNCT
gujaf-280	128	36	2018	2018	NUM
gujaf-280	128	37	;	;	PUNCT
gujaf-280	128	38	alhassan	alhassan	VERB
gujaf-280	128	39	,	,	PUNCT
gujaf-280	128	40	&	&	CCONJ
gujaf-280	128	41	mamuda	mamuda	NOUN
gujaf-280	128	42	2020	2020	NUM
gujaf-280	128	43	)	)	PUNCT
gujaf-280	128	44	.	.	PUNCT
gujaf-280	129	1	the	the	DET
gujaf-280	129	2	proportion	proportion	NOUN
gujaf-280	129	3	of	of	ADP
gujaf-280	129	4	managers	manager	NOUN
gujaf-280	129	5	'	'	PART
gujaf-280	129	6	stock	stock	NOUN
gujaf-280	129	7	ownership	ownership	NOUN
gujaf-280	129	8	is	be	AUX
gujaf-280	129	9	used	use	VERB
gujaf-280	129	10	in	in	ADP
gujaf-280	129	11	the	the	DET
gujaf-280	129	12	financial	financial	ADJ
gujaf-280	129	13	statement	statement	NOUN
gujaf-280	129	14	to	to	PART
gujaf-280	129	15	indicate	indicate	VERB
gujaf-280	129	16	management	management	NOUN
gujaf-280	129	17	ownership	ownership	NOUN
gujaf-280	129	18	(	(	PUNCT
gujaf-280	129	19	nome	nome	PROPN
gujaf-280	129	20	&	&	CCONJ
gujaf-280	129	21	nwankwo	nwankwo	PROPN
gujaf-280	129	22	,	,	PUNCT
gujaf-280	129	23	2022	2022	NUM
gujaf-280	129	24	)	)	PUNCT
gujaf-280	129	25	.	.	PUNCT
gujaf-280	130	1	based	base	VERB
gujaf-280	130	2	on	on	ADP
gujaf-280	130	3	this	this	DET
gujaf-280	130	4	premise	premise	NOUN
gujaf-280	130	5	,	,	PUNCT
gujaf-280	130	6	the	the	DET
gujaf-280	130	7	study	study	NOUN
gujaf-280	130	8	hypothesized	hypothesize	VERB
gujaf-280	130	9	that	that	SCONJ
gujaf-280	130	10	;	;	PUNCT
gujaf-280	130	11	h01	h01	NOUN
gujaf-280	130	12	:	:	PUNCT
gujaf-280	130	13	managerial	managerial	ADJ
gujaf-280	130	14	ownership	ownership	NOUN
gujaf-280	130	15	has	have	VERB
gujaf-280	130	16	no	no	DET
gujaf-280	130	17	significant	significant	ADJ
gujaf-280	130	18	influence	influence	NOUN
gujaf-280	130	19	on	on	ADP
gujaf-280	130	20	female	female	ADJ
gujaf-280	130	21	inclusion	inclusion	NOUN
gujaf-280	130	22	of	of	ADP
gujaf-280	130	23	listed	list	VERB
gujaf-280	130	24	financial	financial	ADJ
gujaf-280	130	25	firms	firm	NOUN
gujaf-280	130	26	in	in	ADP
gujaf-280	130	27	nigeria	nigeria	PROPN
gujaf-280	130	28	.	.	PUNCT
gujaf-280	131	1	foreign	foreign	ADJ
gujaf-280	131	2	ownership	ownership	NOUN
gujaf-280	131	3	foreign	foreign	ADJ
gujaf-280	131	4	ownership	ownership	NOUN
gujaf-280	131	5	is	be	AUX
gujaf-280	131	6	the	the	DET
gujaf-280	131	7	control	control	NOUN
gujaf-280	131	8	of	of	ADP
gujaf-280	131	9	a	a	DET
gujaf-280	131	10	country	country	NOUN
gujaf-280	131	11	's	's	PART
gujaf-280	131	12	business	business	NOUN
gujaf-280	131	13	or	or	CCONJ
gujaf-280	131	14	natural	natural	ADJ
gujaf-280	131	15	resources	resource	NOUN
gujaf-280	131	16	by	by	ADP
gujaf-280	131	17	individuals	individual	NOUN
gujaf-280	131	18	who	who	PRON
gujaf-280	131	19	are	be	AUX
gujaf-280	131	20	not	not	PART
gujaf-280	131	21	citizens	citizen	NOUN
gujaf-280	131	22	of	of	ADP
gujaf-280	131	23	the	the	DET
gujaf-280	131	24	country	country	NOUN
gujaf-280	131	25	where	where	SCONJ
gujaf-280	131	26	the	the	DET
gujaf-280	131	27	company	company	NOUN
gujaf-280	131	28	is	be	AUX
gujaf-280	131	29	located	locate	VERB
gujaf-280	131	30	.	.	PUNCT
gujaf-280	132	1	also	also	ADV
gujaf-280	132	2	,	,	PUNCT
gujaf-280	132	3	when	when	SCONJ
gujaf-280	132	4	individuals	individual	NOUN
gujaf-280	132	5	who	who	PRON
gujaf-280	132	6	are	be	AUX
gujaf-280	132	7	not	not	PART
gujaf-280	132	8	citizens	citizen	NOUN
gujaf-280	132	9	of	of	ADP
gujaf-280	132	10	a	a	DET
gujaf-280	132	11	country	country	NOUN
gujaf-280	132	12	or	or	CCONJ
gujaf-280	132	13	corporations	corporation	NOUN
gujaf-280	132	14	whose	whose	DET
gujaf-280	132	15	headquarters	headquarter	NOUN
gujaf-280	132	16	are	be	AUX
gujaf-280	132	17	not	not	PART
gujaf-280	132	18	in	in	ADP
gujaf-280	132	19	that	that	DET
gujaf-280	132	20	country	country	NOUN
gujaf-280	132	21	owning	own	VERB
gujaf-280	132	22	or	or	CCONJ
gujaf-280	132	23	controlling	control	VERB
gujaf-280	132	24	a	a	DET
gujaf-280	132	25	business	business	NOUN
gujaf-280	132	26	or	or	CCONJ
gujaf-280	132	27	natural	natural	ADJ
gujaf-280	132	28	resource	resource	NOUN
gujaf-280	132	29	in	in	ADP
gujaf-280	132	30	that	that	DET
gujaf-280	132	31	country	country	NOUN
gujaf-280	132	32	is	be	AUX
gujaf-280	132	33	referred	refer	VERB
gujaf-280	132	34	to	to	ADP
gujaf-280	132	35	as	as	ADP
gujaf-280	132	36	foreign	foreign	ADJ
gujaf-280	132	37	ownership	ownership	NOUN
gujaf-280	132	38	(	(	PUNCT
gujaf-280	132	39	ayunku	ayunku	NOUN
gujaf-280	132	40	&	&	CCONJ
gujaf-280	132	41	timipere	timipere	NOUN
gujaf-280	132	42	,	,	PUNCT
gujaf-280	132	43	2019	2019	NUM
gujaf-280	132	44	)	)	PUNCT
gujaf-280	132	45	.	.	PUNCT
gujaf-280	133	1	bao	bao	PROPN
gujaf-280	133	2	and	and	CCONJ
gujaf-280	133	3	lewellyn	lewellyn	ADJ
gujaf-280	133	4	(	(	PUNCT
gujaf-280	133	5	2017	2017	NUM
gujaf-280	133	6	)	)	PUNCT
gujaf-280	133	7	posited	posit	VERB
gujaf-280	133	8	that	that	SCONJ
gujaf-280	133	9	one	one	NUM
gujaf-280	133	10	of	of	ADP
gujaf-280	133	11	the	the	DET
gujaf-280	133	12	benefits	benefit	NOUN
gujaf-280	133	13	of	of	ADP
gujaf-280	133	14	foreign	foreign	ADJ
gujaf-280	133	15	ownership	ownership	NOUN
gujaf-280	133	16	is	be	AUX
gujaf-280	133	17	the	the	DET
gujaf-280	133	18	transfer	transfer	NOUN
gujaf-280	133	19	of	of	ADP
gujaf-280	133	20	technical	technical	ADJ
gujaf-280	133	21	and	and	CCONJ
gujaf-280	133	22	organizational	organizational	ADJ
gujaf-280	133	23	knowledge	knowledge	NOUN
gujaf-280	133	24	,	,	PUNCT
gujaf-280	133	25	which	which	PRON
gujaf-280	133	26	leads	lead	VERB
gujaf-280	133	27	to	to	ADP
gujaf-280	133	28	increased	increase	VERB
gujaf-280	133	29	productivity	productivity	NOUN
gujaf-280	133	30	.	.	PUNCT
gujaf-280	134	1	foreign	foreign	ADJ
gujaf-280	134	2	ownership	ownership	NOUN
gujaf-280	134	3	as	as	ADP
gujaf-280	134	4	part	part	NOUN
gujaf-280	134	5	of	of	ADP
gujaf-280	134	6	a	a	DET
gujaf-280	134	7	financial	financial	ADJ
gujaf-280	134	8	choice	choice	NOUN
gujaf-280	134	9	entails	entail	VERB
gujaf-280	134	10	direct	direct	ADJ
gujaf-280	134	11	participation	participation	NOUN
gujaf-280	134	12	in	in	ADP
gujaf-280	134	13	the	the	DET
gujaf-280	134	14	administration	administration	NOUN
gujaf-280	134	15	of	of	ADP
gujaf-280	134	16	the	the	DET
gujaf-280	134	17	firm	firm	NOUN
gujaf-280	134	18	,	,	PUNCT
gujaf-280	134	19	which	which	PRON
gujaf-280	134	20	gives	give	VERB
gujaf-280	134	21	the	the	DET
gujaf-280	134	22	organization	organization	NOUN
gujaf-280	134	23	an	an	DET
gujaf-280	134	24	international	international	ADJ
gujaf-280	134	25	recognition	recognition	NOUN
gujaf-280	134	26	,	,	PUNCT
gujaf-280	134	27	particularly	particularly	ADV
gujaf-280	134	28	if	if	SCONJ
gujaf-280	134	29	it	it	PRON
gujaf-280	134	30	is	be	AUX
gujaf-280	134	31	based	base	VERB
gujaf-280	134	32	in	in	ADP
gujaf-280	134	33	a	a	DET
gujaf-280	134	34	developing	develop	VERB
gujaf-280	134	35	country	country	NOUN
gujaf-280	134	36	.	.	PUNCT
gujaf-280	135	1	to	to	PART
gujaf-280	135	2	expand	expand	VERB
gujaf-280	135	3	the	the	DET
gujaf-280	135	4	value	value	NOUN
gujaf-280	135	5	of	of	ADP
gujaf-280	135	6	the	the	DET
gujaf-280	135	7	company	company	NOUN
gujaf-280	135	8	,	,	PUNCT
gujaf-280	135	9	a	a	DET
gujaf-280	135	10	major	major	ADJ
gujaf-280	135	11	corporation	corporation	NOUN
gujaf-280	135	12	needs	need	VERB
gujaf-280	135	13	foreign	foreign	ADJ
gujaf-280	135	14	ownership	ownership	NOUN
gujaf-280	135	15	gusau	gusau	ADJ
gujaf-280	135	16	journal	journal	NOUN
gujaf-280	135	17	of	of	ADP
gujaf-280	135	18	accounting	accounting	NOUN
gujaf-280	135	19	and	and	CCONJ
gujaf-280	135	20	finance	finance	NOUN
gujaf-280	135	21	,	,	PUNCT
gujaf-280	135	22	vol	vol	NOUN
gujaf-280	135	23	.	.	PROPN
gujaf-280	135	24	5	5	NUM
gujaf-280	135	25	,	,	PUNCT
gujaf-280	135	26	issue	issue	NOUN
gujaf-280	135	27	1	1	NUM
gujaf-280	135	28	,	,	PUNCT
gujaf-280	135	29	april	april	PROPN
gujaf-280	135	30	,	,	PUNCT
gujaf-280	135	31	2024	2024	NUM
gujaf-280	135	32	132	132	NUM
gujaf-280	135	33	interests	interest	NOUN
gujaf-280	135	34	,	,	PUNCT
gujaf-280	135	35	either	either	CCONJ
gujaf-280	135	36	through	through	ADP
gujaf-280	135	37	purchase	purchase	NOUN
gujaf-280	135	38	or	or	CCONJ
gujaf-280	135	39	subsidiary	subsidiary	NOUN
gujaf-280	135	40	(	(	PUNCT
gujaf-280	135	41	benjamin	benjamin	PROPN
gujaf-280	135	42	&	&	CCONJ
gujaf-280	135	43	dirk	dirk	PROPN
gujaf-280	135	44	,	,	PUNCT
gujaf-280	135	45	2015	2015	NUM
gujaf-280	135	46	)	)	PUNCT
gujaf-280	135	47	.	.	PUNCT
gujaf-280	136	1	based	base	VERB
gujaf-280	136	2	on	on	ADP
gujaf-280	136	3	this	this	DET
gujaf-280	136	4	premise	premise	NOUN
gujaf-280	136	5	,	,	PUNCT
gujaf-280	136	6	the	the	DET
gujaf-280	136	7	study	study	NOUN
gujaf-280	136	8	hypothesized	hypothesize	VERB
gujaf-280	136	9	that	that	SCONJ
gujaf-280	136	10	;	;	PUNCT
gujaf-280	136	11	h02	h02	NOUN
gujaf-280	136	12	:	:	PUNCT
gujaf-280	136	13	foreign	foreign	ADJ
gujaf-280	136	14	ownership	ownership	NOUN
gujaf-280	136	15	has	have	VERB
gujaf-280	136	16	no	no	DET
gujaf-280	136	17	significant	significant	ADJ
gujaf-280	136	18	influence	influence	NOUN
gujaf-280	136	19	on	on	ADP
gujaf-280	136	20	female	female	ADJ
gujaf-280	136	21	inclusion	inclusion	NOUN
gujaf-280	136	22	of	of	ADP
gujaf-280	136	23	listed	list	VERB
gujaf-280	136	24	financial	financial	ADJ
gujaf-280	136	25	firms	firm	NOUN
gujaf-280	136	26	in	in	ADP
gujaf-280	136	27	nigeria	nigeria	PROPN
gujaf-280	136	28	.	.	PUNCT
gujaf-280	137	1	institutional	institutional	ADJ
gujaf-280	137	2	ownership	ownership	NOUN
gujaf-280	137	3	institutional	institutional	ADJ
gujaf-280	137	4	ownership	ownership	NOUN
gujaf-280	137	5	is	be	AUX
gujaf-280	137	6	defined	define	VERB
gujaf-280	137	7	as	as	ADP
gujaf-280	137	8	the	the	DET
gujaf-280	137	9	proportion	proportion	NOUN
gujaf-280	137	10	of	of	ADP
gujaf-280	137	11	shares	share	NOUN
gujaf-280	137	12	owned	own	VERB
gujaf-280	137	13	by	by	ADP
gujaf-280	137	14	the	the	DET
gujaf-280	137	15	institutional	institutional	ADJ
gujaf-280	137	16	shareholders	shareholder	NOUN
gujaf-280	137	17	available	available	ADJ
gujaf-280	137	18	at	at	ADP
gujaf-280	137	19	the	the	DET
gujaf-280	137	20	time	time	NOUN
gujaf-280	137	21	of	of	ADP
gujaf-280	137	22	the	the	DET
gujaf-280	137	23	release	release	NOUN
gujaf-280	137	24	of	of	ADP
gujaf-280	137	25	a	a	DET
gujaf-280	137	26	completed	complete	VERB
gujaf-280	137	27	and	and	CCONJ
gujaf-280	137	28	certified	certified	ADJ
gujaf-280	137	29	financial	financial	ADJ
gujaf-280	137	30	report	report	NOUN
gujaf-280	137	31	(	(	PUNCT
gujaf-280	137	32	akinleye	akinleye	PROPN
gujaf-280	137	33	&	&	CCONJ
gujaf-280	137	34	ademiloye	ademiloye	PROPN
gujaf-280	137	35	,	,	PUNCT
gujaf-280	137	36	2018	2018	NUM
gujaf-280	137	37	)	)	PUNCT
gujaf-280	137	38	.	.	PUNCT
gujaf-280	138	1	it	it	PRON
gujaf-280	138	2	is	be	AUX
gujaf-280	138	3	further	far	ADV
gujaf-280	138	4	described	describe	VERB
gujaf-280	138	5	by	by	ADP
gujaf-280	138	6	irdha	irdha	PROPN
gujaf-280	138	7	et	et	PROPN
gujaf-280	138	8	al	al	PROPN
gujaf-280	138	9	.	.	PROPN
gujaf-280	139	1	(	(	PUNCT
gujaf-280	139	2	2019	2019	NUM
gujaf-280	139	3	)	)	PUNCT
gujaf-280	139	4	as	as	ADP
gujaf-280	139	5	specialized	specialized	ADJ
gujaf-280	139	6	financiers	financier	NOUN
gujaf-280	139	7	that	that	PRON
gujaf-280	139	8	manage	manage	VERB
gujaf-280	139	9	investments	investment	NOUN
gujaf-280	139	10	collectively	collectively	ADV
gujaf-280	139	11	on	on	ADP
gujaf-280	139	12	behalf	behalf	NOUN
gujaf-280	139	13	of	of	ADP
gujaf-280	139	14	other	other	ADJ
gujaf-280	139	15	investors	investor	NOUN
gujaf-280	139	16	toward	toward	ADP
gujaf-280	139	17	a	a	DET
gujaf-280	139	18	certain	certain	ADJ
gujaf-280	139	19	goal	goal	NOUN
gujaf-280	139	20	in	in	ADP
gujaf-280	139	21	terms	term	NOUN
gujaf-280	139	22	of	of	ADP
gujaf-280	139	23	acceptable	acceptable	ADJ
gujaf-280	139	24	risk	risk	NOUN
gujaf-280	139	25	,	,	PUNCT
gujaf-280	139	26	income	income	NOUN
gujaf-280	139	27	maximization	maximization	NOUN
gujaf-280	139	28	and	and	CCONJ
gujaf-280	139	29	claim	claim	VERB
gujaf-280	139	30	maturity	maturity	NOUN
gujaf-280	139	31	.	.	PUNCT
gujaf-280	140	1	institutional	institutional	ADJ
gujaf-280	140	2	ownership	ownership	NOUN
gujaf-280	140	3	has	have	VERB
gujaf-280	140	4	the	the	DET
gujaf-280	140	5	benefit	benefit	NOUN
gujaf-280	140	6	of	of	ADP
gujaf-280	140	7	allowing	allow	VERB
gujaf-280	140	8	large	large	ADJ
gujaf-280	140	9	shares	share	NOUN
gujaf-280	140	10	to	to	PART
gujaf-280	140	11	be	be	AUX
gujaf-280	140	12	purchased	purchase	VERB
gujaf-280	140	13	in	in	ADP
gujaf-280	140	14	publicly	publicly	ADV
gujaf-280	140	15	traded	trade	VERB
gujaf-280	140	16	companies	company	NOUN
gujaf-280	140	17	,	,	PUNCT
gujaf-280	140	18	which	which	PRON
gujaf-280	140	19	enables	enable	VERB
gujaf-280	140	20	those	those	DET
gujaf-280	140	21	companies	company	NOUN
gujaf-280	140	22	to	to	PART
gujaf-280	140	23	raise	raise	VERB
gujaf-280	140	24	funds	fund	NOUN
gujaf-280	140	25	.	.	PUNCT
gujaf-280	141	1	owning	own	VERB
gujaf-280	141	2	shares	share	NOUN
gujaf-280	141	3	of	of	ADP
gujaf-280	141	4	an	an	DET
gujaf-280	141	5	organization	organization	NOUN
gujaf-280	141	6	by	by	ADP
gujaf-280	141	7	institutions	institution	NOUN
gujaf-280	141	8	like	like	ADP
gujaf-280	141	9	insurance	insurance	NOUN
gujaf-280	141	10	firms	firm	NOUN
gujaf-280	141	11	,	,	PUNCT
gujaf-280	141	12	pension	pension	NOUN
gujaf-280	141	13	funds	fund	NOUN
gujaf-280	141	14	,	,	PUNCT
gujaf-280	141	15	and	and	CCONJ
gujaf-280	141	16	mutual	mutual	ADJ
gujaf-280	141	17	funds	fund	NOUN
gujaf-280	141	18	are	be	AUX
gujaf-280	141	19	regarded	regard	VERB
gujaf-280	141	20	as	as	ADP
gujaf-280	141	21	institutional	institutional	ADJ
gujaf-280	141	22	ownership	ownership	NOUN
gujaf-280	141	23	.	.	PUNCT
gujaf-280	142	1	(	(	PUNCT
gujaf-280	142	2	ajadi	ajadi	PROPN
gujaf-280	142	3	et	et	PROPN
gujaf-280	142	4	al	al	PROPN
gujaf-280	142	5	.	.	PROPN
gujaf-280	142	6	,	,	PUNCT
gujaf-280	142	7	2018	2018	NUM
gujaf-280	142	8	;	;	PUNCT
gujaf-280	142	9	alhassan	alhassan	VERB
gujaf-280	142	10	,	,	PUNCT
gujaf-280	142	11	&	&	CCONJ
gujaf-280	142	12	mamuda	mamuda	NOUN
gujaf-280	142	13	2020	2020	NUM
gujaf-280	142	14	)	)	PUNCT
gujaf-280	142	15	.	.	PUNCT
gujaf-280	143	1	institutional	institutional	ADJ
gujaf-280	143	2	ownerships	ownership	NOUN
gujaf-280	143	3	are	be	AUX
gujaf-280	143	4	significant	significant	ADJ
gujaf-280	143	5	stock	stock	NOUN
gujaf-280	143	6	market	market	NOUN
gujaf-280	143	7	participants	participant	NOUN
gujaf-280	143	8	because	because	SCONJ
gujaf-280	143	9	they	they	PRON
gujaf-280	143	10	pool	pool	VERB
gujaf-280	143	11	large	large	ADJ
gujaf-280	143	12	sums	sum	NOUN
gujaf-280	143	13	of	of	ADP
gujaf-280	143	14	money	money	NOUN
gujaf-280	143	15	through	through	ADP
gujaf-280	143	16	their	their	PRON
gujaf-280	143	17	operations	operation	NOUN
gujaf-280	143	18	.	.	PUNCT
gujaf-280	144	1	with	with	ADP
gujaf-280	144	2	a	a	DET
gujaf-280	144	3	sizeable	sizeable	ADJ
gujaf-280	144	4	portion	portion	NOUN
gujaf-280	144	5	of	of	ADP
gujaf-280	144	6	their	their	PRON
gujaf-280	144	7	funds	fund	NOUN
gujaf-280	144	8	,	,	PUNCT
gujaf-280	144	9	they	they	PRON
gujaf-280	144	10	can	can	AUX
gujaf-280	144	11	encourage	encourage	VERB
gujaf-280	144	12	to	to	PART
gujaf-280	144	13	invest	invest	VERB
gujaf-280	144	14	in	in	ADP
gujaf-280	144	15	the	the	DET
gujaf-280	144	16	securities	security	NOUN
gujaf-280	144	17	of	of	ADP
gujaf-280	144	18	listed	list	VERB
gujaf-280	144	19	manufacturing	manufacturing	NOUN
gujaf-280	144	20	companies	company	NOUN
gujaf-280	144	21	on	on	ADP
gujaf-280	144	22	the	the	DET
gujaf-280	144	23	floor	floor	NOUN
gujaf-280	144	24	of	of	ADP
gujaf-280	144	25	the	the	DET
gujaf-280	144	26	stock	stock	NOUN
gujaf-280	144	27	market	market	NOUN
gujaf-280	144	28	(	(	PUNCT
gujaf-280	144	29	irdha	irdha	ADV
gujaf-280	144	30	et	et	PROPN
gujaf-280	144	31	al	al	PROPN
gujaf-280	144	32	.	.	PROPN
gujaf-280	144	33	,	,	PUNCT
gujaf-280	144	34	2019	2019	NUM
gujaf-280	144	35	)	)	PUNCT
gujaf-280	144	36	.	.	PUNCT
gujaf-280	145	1	institutional	institutional	ADJ
gujaf-280	145	2	investors	investor	NOUN
gujaf-280	145	3	support	support	VERB
gujaf-280	145	4	today	today	NOUN
gujaf-280	145	5	’s	’s	PART
gujaf-280	145	6	financial	financial	ADJ
gujaf-280	145	7	markets	market	NOUN
gujaf-280	145	8	significantly	significantly	ADV
gujaf-280	145	9	and	and	CCONJ
gujaf-280	145	10	emerge	emerge	VERB
gujaf-280	145	11	as	as	ADP
gujaf-280	145	12	an	an	DET
gujaf-280	145	13	essential	essential	ADJ
gujaf-280	145	14	part	part	NOUN
gujaf-280	145	15	of	of	ADP
gujaf-280	145	16	equity	equity	NOUN
gujaf-280	145	17	markets	market	NOUN
gujaf-280	145	18	.	.	PUNCT
gujaf-280	146	1	based	base	VERB
gujaf-280	146	2	on	on	ADP
gujaf-280	146	3	this	this	DET
gujaf-280	146	4	premise	premise	NOUN
gujaf-280	146	5	,	,	PUNCT
gujaf-280	146	6	the	the	DET
gujaf-280	146	7	study	study	NOUN
gujaf-280	146	8	hypothesized	hypothesize	VERB
gujaf-280	146	9	that	that	SCONJ
gujaf-280	146	10	;	;	PUNCT
gujaf-280	146	11	h03	h03	NOUN
gujaf-280	146	12	:	:	PUNCT
gujaf-280	146	13	institutional	institutional	ADJ
gujaf-280	146	14	ownership	ownership	NOUN
gujaf-280	146	15	has	have	VERB
gujaf-280	146	16	no	no	DET
gujaf-280	146	17	significant	significant	ADJ
gujaf-280	146	18	influence	influence	NOUN
gujaf-280	146	19	on	on	ADP
gujaf-280	146	20	female	female	ADJ
gujaf-280	146	21	inclusion	inclusion	NOUN
gujaf-280	146	22	of	of	ADP
gujaf-280	146	23	listed	list	VERB
gujaf-280	146	24	financial	financial	ADJ
gujaf-280	146	25	firms	firm	NOUN
gujaf-280	146	26	in	in	ADP
gujaf-280	146	27	nigeria	nigeria	PROPN
gujaf-280	146	28	.	.	PUNCT
gujaf-280	147	1	ownership	ownership	NOUN
gujaf-280	147	2	structure	structure	NOUN
gujaf-280	147	3	and	and	CCONJ
gujaf-280	147	4	female	female	ADJ
gujaf-280	147	5	inclusion	inclusion	NOUN
gujaf-280	147	6	in	in	ADP
gujaf-280	147	7	nigerian	nigerian	ADJ
gujaf-280	147	8	financial	financial	ADJ
gujaf-280	147	9	services	service	NOUN
gujaf-280	147	10	firms	firm	NOUN
gujaf-280	147	11	the	the	DET
gujaf-280	147	12	empirical	empirical	ADJ
gujaf-280	147	13	evidence	evidence	NOUN
gujaf-280	147	14	on	on	ADP
gujaf-280	147	15	the	the	DET
gujaf-280	147	16	effect	effect	NOUN
gujaf-280	147	17	of	of	ADP
gujaf-280	147	18	female	female	ADJ
gujaf-280	147	19	inclusion	inclusion	NOUN
gujaf-280	147	20	on	on	ADP
gujaf-280	147	21	ownership	ownership	NOUN
gujaf-280	147	22	structure	structure	NOUN
gujaf-280	147	23	is	be	AUX
gujaf-280	147	24	mix	mix	NOUN
gujaf-280	147	25	.	.	PUNCT
gujaf-280	148	1	some	some	DET
gujaf-280	148	2	studies	study	NOUN
gujaf-280	148	3	concluded	conclude	VERB
gujaf-280	148	4	that	that	SCONJ
gujaf-280	148	5	women	woman	NOUN
gujaf-280	148	6	have	have	VERB
gujaf-280	148	7	lower	low	ADJ
gujaf-280	148	8	risk	risk	NOUN
gujaf-280	148	9	propensity	propensity	NOUN
gujaf-280	148	10	and	and	CCONJ
gujaf-280	148	11	less	less	ADJ
gujaf-280	148	12	confidence	confidence	NOUN
gujaf-280	148	13	in	in	ADP
gujaf-280	148	14	decision	decision	NOUN
gujaf-280	148	15	making	making	NOUN
gujaf-280	148	16	,	,	PUNCT
gujaf-280	148	17	this	this	DET
gujaf-280	148	18	risk	risk	NOUN
gujaf-280	148	19	aversion	aversion	NOUN
gujaf-280	148	20	of	of	ADP
gujaf-280	148	21	female	female	ADJ
gujaf-280	148	22	directors	director	NOUN
gujaf-280	148	23	may	may	AUX
gujaf-280	148	24	negatively	negatively	ADV
gujaf-280	148	25	affect	affect	VERB
gujaf-280	148	26	firms	firm	NOUN
gujaf-280	148	27	’	’	PART
gujaf-280	148	28	performance	performance	NOUN
gujaf-280	148	29	(	(	PUNCT
gujaf-280	148	30	abdullah	abdullah	PROPN
gujaf-280	148	31	2021	2021	NUM
gujaf-280	148	32	)	)	PUNCT
gujaf-280	148	33	.	.	PUNCT
gujaf-280	149	1	likewise	likewise	ADV
gujaf-280	149	2	,	,	PUNCT
gujaf-280	149	3	abdullah	abdullah	PROPN
gujaf-280	149	4	(	(	PUNCT
gujaf-280	149	5	2014	2014	NUM
gujaf-280	149	6	)	)	PUNCT
gujaf-280	149	7	suggested	suggest	VERB
gujaf-280	149	8	that	that	SCONJ
gujaf-280	149	9	female	female	ADJ
gujaf-280	149	10	inclusion	inclusion	NOUN
gujaf-280	149	11	leads	lead	VERB
gujaf-280	149	12	to	to	ADP
gujaf-280	149	13	intra	intra	ADJ
gujaf-280	149	14	-	-	ADJ
gujaf-280	149	15	group	group	NOUN
gujaf-280	149	16	conflicts	conflict	NOUN
gujaf-280	149	17	and	and	CCONJ
gujaf-280	149	18	a	a	DET
gujaf-280	149	19	slower	slow	ADJ
gujaf-280	149	20	decisionmaking	decisionmake	VERB
gujaf-280	149	21	process	process	NOUN
gujaf-280	149	22	,	,	PUNCT
gujaf-280	149	23	which	which	PRON
gujaf-280	149	24	may	may	AUX
gujaf-280	149	25	eventually	eventually	ADV
gujaf-280	149	26	become	become	VERB
gujaf-280	149	27	counter	counter	ADJ
gujaf-280	149	28	-	-	ADJ
gujaf-280	149	29	productive	productive	ADJ
gujaf-280	149	30	to	to	ADP
gujaf-280	149	31	firms	firm	NOUN
gujaf-280	149	32	’	'	PUNCT
gujaf-280	149	33	performance	performance	NOUN
gujaf-280	149	34	.	.	PUNCT
gujaf-280	150	1	these	these	DET
gujaf-280	150	2	peculiar	peculiar	ADJ
gujaf-280	150	3	features	feature	NOUN
gujaf-280	150	4	of	of	ADP
gujaf-280	150	5	women	woman	NOUN
gujaf-280	150	6	demonstrate	demonstrate	VERB
gujaf-280	150	7	that	that	SCONJ
gujaf-280	150	8	gender	gender	NOUN
gujaf-280	150	9	diversity	diversity	NOUN
gujaf-280	150	10	may	may	AUX
gujaf-280	150	11	bring	bring	VERB
gujaf-280	150	12	a	a	DET
gujaf-280	150	13	better	well	ADJ
gujaf-280	150	14	perspective	perspective	NOUN
gujaf-280	150	15	to	to	ADP
gujaf-280	150	16	the	the	DET
gujaf-280	150	17	board	board	NOUN
gujaf-280	150	18	,	,	PUNCT
gujaf-280	150	19	thereby	thereby	ADV
gujaf-280	150	20	enhancing	enhance	VERB
gujaf-280	150	21	ownership	ownership	NOUN
gujaf-280	150	22	structure	structure	NOUN
gujaf-280	150	23	.	.	PUNCT
gujaf-280	151	1	in	in	ADP
gujaf-280	151	2	this	this	DET
gujaf-280	151	3	regard	regard	NOUN
gujaf-280	151	4	,	,	PUNCT
gujaf-280	151	5	empirical	empirical	ADJ
gujaf-280	151	6	studies	study	NOUN
gujaf-280	151	7	suggested	suggest	VERB
gujaf-280	151	8	that	that	SCONJ
gujaf-280	151	9	as	as	SCONJ
gujaf-280	151	10	female	female	ADJ
gujaf-280	151	11	directors	director	NOUN
gujaf-280	151	12	occupy	occupy	VERB
gujaf-280	151	13	more	more	ADJ
gujaf-280	151	14	gusau	gusau	ADJ
gujaf-280	151	15	journal	journal	NOUN
gujaf-280	151	16	of	of	ADP
gujaf-280	151	17	accounting	accounting	NOUN
gujaf-280	151	18	and	and	CCONJ
gujaf-280	151	19	finance	finance	NOUN
gujaf-280	151	20	,	,	PUNCT
gujaf-280	151	21	vol	vol	NOUN
gujaf-280	151	22	.	.	PROPN
gujaf-280	151	23	5	5	NUM
gujaf-280	151	24	,	,	PUNCT
gujaf-280	151	25	issue	issue	NOUN
gujaf-280	151	26	1	1	NUM
gujaf-280	151	27	,	,	PUNCT
gujaf-280	151	28	april	april	PROPN
gujaf-280	151	29	,	,	PUNCT
gujaf-280	151	30	2024	2024	NUM
gujaf-280	151	31	133	133	NUM
gujaf-280	151	32	seats	seat	NOUN
gujaf-280	151	33	hence	hence	ADV
gujaf-280	151	34	,	,	PUNCT
gujaf-280	151	35	the	the	DET
gujaf-280	151	36	financial	financial	ADJ
gujaf-280	151	37	performance	performance	NOUN
gujaf-280	151	38	of	of	ADP
gujaf-280	151	39	firms	firm	NOUN
gujaf-280	151	40	increases	increase	VERB
gujaf-280	151	41	(	(	PUNCT
gujaf-280	151	42	ararat	ararat	NOUN
gujaf-280	151	43	,	,	PUNCT
gujaf-280	151	44	aksu	aksu	PROPN
gujaf-280	151	45	,	,	PUNCT
gujaf-280	151	46	&	&	CCONJ
gujaf-280	151	47	cetin	cetin	PROPN
gujaf-280	151	48	,	,	PUNCT
gujaf-280	151	49	2015	2015	NUM
gujaf-280	151	50	;	;	PUNCT
gujaf-280	151	51	dang	dang	INTJ
gujaf-280	151	52	,	,	PUNCT
gujaf-280	151	53	houanti	houanti	ADJ
gujaf-280	151	54	,	,	PUNCT
gujaf-280	151	55	reddy	reddy	PROPN
gujaf-280	151	56	,	,	PUNCT
gujaf-280	151	57	&	&	CCONJ
gujaf-280	151	58	simioni	simioni	PROPN
gujaf-280	151	59	,	,	PUNCT
gujaf-280	151	60	2020	2020	NUM
gujaf-280	151	61	;	;	PUNCT
gujaf-280	151	62	duppati	duppati	NOUN
gujaf-280	151	63	,	,	PUNCT
gujaf-280	151	64	rao	rao	PROPN
gujaf-280	151	65	,	,	PUNCT
gujaf-280	151	66	matlani	matlani	NOUN
gujaf-280	151	67	,	,	PUNCT
gujaf-280	151	68	scrimgeour	scrimgeour	NOUN
gujaf-280	151	69	,	,	PUNCT
gujaf-280	151	70	&	&	CCONJ
gujaf-280	151	71	patnaik	patnaik	PROPN
gujaf-280	151	72	,	,	PUNCT
gujaf-280	151	73	2020	2020	NUM
gujaf-280	151	74	;	;	PUNCT
gujaf-280	151	75	kilic	kilic	PROPN
gujaf-280	151	76	&	&	CCONJ
gujaf-280	151	77	kuzey	kuzey	PROPN
gujaf-280	151	78	,	,	PUNCT
gujaf-280	151	79	2016	2016	NUM
gujaf-280	151	80	)	)	PUNCT
gujaf-280	151	81	.	.	PUNCT
gujaf-280	152	1	based	base	VERB
gujaf-280	152	2	on	on	ADP
gujaf-280	152	3	this	this	DET
gujaf-280	152	4	premise	premise	NOUN
gujaf-280	152	5	,	,	PUNCT
gujaf-280	152	6	the	the	DET
gujaf-280	152	7	study	study	NOUN
gujaf-280	152	8	hypothesized	hypothesize	VERB
gujaf-280	152	9	that	that	SCONJ
gujaf-280	152	10	;	;	PUNCT
gujaf-280	152	11	h04	h04	NOUN
gujaf-280	152	12	:	:	PUNCT
gujaf-280	152	13	female	female	ADJ
gujaf-280	152	14	inclusion	inclusion	NOUN
gujaf-280	152	15	does	do	AUX
gujaf-280	152	16	not	not	PART
gujaf-280	152	17	have	have	VERB
gujaf-280	152	18	effect	effect	NOUN
gujaf-280	152	19	on	on	ADP
gujaf-280	152	20	ownership	ownership	NOUN
gujaf-280	152	21	structure	structure	NOUN
gujaf-280	152	22	of	of	ADP
gujaf-280	152	23	listed	list	VERB
gujaf-280	152	24	financial	financial	ADJ
gujaf-280	152	25	firms	firm	NOUN
gujaf-280	152	26	in	in	ADP
gujaf-280	152	27	nigeria	nigeria	PROPN
gujaf-280	152	28	theoretical	theoretical	ADJ
gujaf-280	152	29	review	review	NOUN
gujaf-280	152	30	the	the	DET
gujaf-280	152	31	resource	resource	NOUN
gujaf-280	152	32	dependency	dependency	NOUN
gujaf-280	152	33	theory	theory	NOUN
gujaf-280	152	34	the	the	DET
gujaf-280	152	35	theoretical	theoretical	ADJ
gujaf-280	152	36	underpinning	underpinning	NOUN
gujaf-280	152	37	this	this	DET
gujaf-280	152	38	study	study	NOUN
gujaf-280	152	39	is	be	AUX
gujaf-280	152	40	the	the	DET
gujaf-280	152	41	resource	resource	NOUN
gujaf-280	152	42	dependence	dependence	NOUN
gujaf-280	152	43	theory	theory	NOUN
gujaf-280	152	44	,	,	PUNCT
gujaf-280	152	45	which	which	PRON
gujaf-280	152	46	was	be	AUX
gujaf-280	152	47	propounded	propound	VERB
gujaf-280	152	48	by	by	ADP
gujaf-280	152	49	preffer	preffer	NOUN
gujaf-280	152	50	&	&	CCONJ
gujaf-280	152	51	salancik	salancik	VERB
gujaf-280	152	52	in	in	ADP
gujaf-280	152	53	1978	1978	NUM
gujaf-280	152	54	.	.	PUNCT
gujaf-280	153	1	this	this	DET
gujaf-280	153	2	theory	theory	NOUN
gujaf-280	153	3	states	state	VERB
gujaf-280	153	4	that	that	SCONJ
gujaf-280	153	5	the	the	DET
gujaf-280	153	6	survival	survival	NOUN
gujaf-280	153	7	and	and	CCONJ
gujaf-280	153	8	success	success	NOUN
gujaf-280	153	9	of	of	ADP
gujaf-280	153	10	an	an	DET
gujaf-280	153	11	organization	organization	NOUN
gujaf-280	153	12	are	be	AUX
gujaf-280	153	13	dependent	dependent	ADJ
gujaf-280	153	14	on	on	ADP
gujaf-280	153	15	the	the	DET
gujaf-280	153	16	resources	resource	NOUN
gujaf-280	153	17	available	available	ADJ
gujaf-280	153	18	in	in	ADP
gujaf-280	153	19	its	its	PRON
gujaf-280	153	20	external	external	ADJ
gujaf-280	153	21	environment	environment	NOUN
gujaf-280	153	22	,	,	PUNCT
gujaf-280	153	23	and	and	CCONJ
gujaf-280	153	24	access	access	NOUN
gujaf-280	153	25	to	to	ADP
gujaf-280	153	26	and	and	CCONJ
gujaf-280	153	27	control	control	VERB
gujaf-280	153	28	over	over	ADP
gujaf-280	153	29	these	these	DET
gujaf-280	153	30	resources	resource	NOUN
gujaf-280	153	31	is	be	AUX
gujaf-280	153	32	a	a	DET
gujaf-280	153	33	basis	basis	NOUN
gujaf-280	153	34	for	for	ADP
gujaf-280	153	35	power	power	NOUN
gujaf-280	153	36	.	.	PUNCT
gujaf-280	154	1	when	when	SCONJ
gujaf-280	154	2	an	an	DET
gujaf-280	154	3	organization	organization	NOUN
gujaf-280	154	4	lacks	lack	VERB
gujaf-280	154	5	control	control	NOUN
gujaf-280	154	6	over	over	ADP
gujaf-280	154	7	these	these	DET
gujaf-280	154	8	resources	resource	NOUN
gujaf-280	154	9	where	where	SCONJ
gujaf-280	154	10	it	it	PRON
gujaf-280	154	11	operates	operate	VERB
gujaf-280	154	12	,	,	PUNCT
gujaf-280	154	13	this	this	PRON
gujaf-280	154	14	leads	lead	VERB
gujaf-280	154	15	to	to	ADP
gujaf-280	154	16	an	an	DET
gujaf-280	154	17	unwanted	unwanted	ADJ
gujaf-280	154	18	situation	situation	NOUN
gujaf-280	154	19	of	of	ADP
gujaf-280	154	20	imbalance	imbalance	NOUN
gujaf-280	154	21	(	(	PUNCT
gujaf-280	154	22	njoroge	njoroge	NOUN
gujaf-280	154	23	,	,	PUNCT
gujaf-280	154	24	2017	2017	NUM
gujaf-280	154	25	)	)	PUNCT
gujaf-280	154	26	.	.	PUNCT
gujaf-280	155	1	therefore	therefore	ADV
gujaf-280	155	2	,	,	PUNCT
gujaf-280	155	3	it	it	PRON
gujaf-280	155	4	is	be	AUX
gujaf-280	155	5	necessary	necessary	ADJ
gujaf-280	155	6	for	for	SCONJ
gujaf-280	155	7	the	the	DET
gujaf-280	155	8	organization	organization	NOUN
gujaf-280	155	9	to	to	PART
gujaf-280	155	10	employ	employ	VERB
gujaf-280	155	11	legitimate	legitimate	ADJ
gujaf-280	155	12	avenues	avenue	NOUN
gujaf-280	155	13	to	to	PART
gujaf-280	155	14	acquire	acquire	VERB
gujaf-280	155	15	and	and	CCONJ
gujaf-280	155	16	maintain	maintain	VERB
gujaf-280	155	17	these	these	DET
gujaf-280	155	18	resources	resource	NOUN
gujaf-280	155	19	.	.	PUNCT
gujaf-280	156	1	naveed	naveed	PROPN
gujaf-280	156	2	et	et	PROPN
gujaf-280	156	3	al	al	PROPN
gujaf-280	156	4	(	(	PUNCT
gujaf-280	156	5	2021	2021	NUM
gujaf-280	156	6	)	)	PUNCT
gujaf-280	156	7	opined	opine	VERB
gujaf-280	156	8	that	that	SCONJ
gujaf-280	156	9	the	the	DET
gujaf-280	156	10	composition	composition	NOUN
gujaf-280	156	11	of	of	ADP
gujaf-280	156	12	a	a	DET
gujaf-280	156	13	board	board	NOUN
gujaf-280	156	14	with	with	ADP
gujaf-280	156	15	gender	gender	NOUN
gujaf-280	156	16	diversity	diversity	NOUN
gujaf-280	156	17	would	would	AUX
gujaf-280	156	18	provide	provide	VERB
gujaf-280	156	19	the	the	DET
gujaf-280	156	20	organization	organization	NOUN
gujaf-280	156	21	with	with	ADP
gujaf-280	156	22	a	a	DET
gujaf-280	156	23	wide	wide	ADJ
gujaf-280	156	24	range	range	NOUN
gujaf-280	156	25	of	of	ADP
gujaf-280	156	26	prospective	prospective	ADJ
gujaf-280	156	27	resources	resource	NOUN
gujaf-280	156	28	to	to	PART
gujaf-280	156	29	represent	represent	VERB
gujaf-280	156	30	the	the	DET
gujaf-280	156	31	interest	interest	NOUN
gujaf-280	156	32	of	of	ADP
gujaf-280	156	33	all	all	DET
gujaf-280	156	34	stakeholders	stakeholder	NOUN
gujaf-280	156	35	in	in	ADP
gujaf-280	156	36	the	the	DET
gujaf-280	156	37	discharge	discharge	NOUN
gujaf-280	156	38	of	of	ADP
gujaf-280	156	39	their	their	PRON
gujaf-280	156	40	duties	duty	NOUN
gujaf-280	156	41	.	.	PUNCT
gujaf-280	157	1	aladejebi	aladejebi	ADJ
gujaf-280	157	2	(	(	PUNCT
gujaf-280	157	3	2021	2021	NUM
gujaf-280	157	4	)	)	PUNCT
gujaf-280	157	5	,	,	PUNCT
gujaf-280	157	6	suggested	suggest	VERB
gujaf-280	157	7	that	that	SCONJ
gujaf-280	157	8	,	,	PUNCT
gujaf-280	157	9	organizational	organizational	ADJ
gujaf-280	157	10	productivity	productivity	NOUN
gujaf-280	157	11	can	can	AUX
gujaf-280	157	12	be	be	AUX
gujaf-280	157	13	increased	increase	VERB
gujaf-280	157	14	with	with	ADP
gujaf-280	157	15	a	a	DET
gujaf-280	157	16	board	board	NOUN
gujaf-280	157	17	composed	compose	VERB
gujaf-280	157	18	of	of	ADP
gujaf-280	157	19	members	member	NOUN
gujaf-280	157	20	of	of	ADP
gujaf-280	157	21	various	various	ADJ
gujaf-280	157	22	gender	gender	NOUN
gujaf-280	157	23	,	,	PUNCT
gujaf-280	157	24	expertise	expertise	NOUN
gujaf-280	157	25	and	and	CCONJ
gujaf-280	157	26	cultural	cultural	ADJ
gujaf-280	157	27	background	background	NOUN
gujaf-280	157	28	.	.	PUNCT
gujaf-280	158	1	the	the	DET
gujaf-280	158	2	structure	structure	NOUN
gujaf-280	158	3	of	of	ADP
gujaf-280	158	4	the	the	DET
gujaf-280	158	5	ownership	ownership	NOUN
gujaf-280	158	6	will	will	AUX
gujaf-280	158	7	determine	determine	VERB
gujaf-280	158	8	a	a	DET
gujaf-280	158	9	strategic	strategic	ADJ
gujaf-280	158	10	resource	resource	NOUN
gujaf-280	158	11	for	for	ADP
gujaf-280	158	12	an	an	DET
gujaf-280	158	13	organization	organization	NOUN
gujaf-280	158	14	and	and	CCONJ
gujaf-280	158	15	its	its	PRON
gujaf-280	158	16	environment	environment	NOUN
gujaf-280	158	17	to	to	PART
gujaf-280	158	18	improve	improve	VERB
gujaf-280	158	19	its	its	PRON
gujaf-280	158	20	operations	operation	NOUN
gujaf-280	158	21	.	.	PUNCT
gujaf-280	159	1	the	the	DET
gujaf-280	159	2	organization	organization	NOUN
gujaf-280	159	3	has	have	VERB
gujaf-280	159	4	to	to	PART
gujaf-280	159	5	access	access	VERB
gujaf-280	159	6	the	the	DET
gujaf-280	159	7	essential	essential	ADJ
gujaf-280	159	8	resources	resource	NOUN
gujaf-280	159	9	by	by	ADP
gujaf-280	159	10	appointment	appointment	NOUN
gujaf-280	159	11	of	of	ADP
gujaf-280	159	12	female	female	ADJ
gujaf-280	159	13	directors	director	NOUN
gujaf-280	159	14	on	on	ADP
gujaf-280	159	15	its	its	PRON
gujaf-280	159	16	board	board	NOUN
gujaf-280	159	17	.	.	PUNCT
gujaf-280	160	1	there	there	PRON
gujaf-280	160	2	is	be	VERB
gujaf-280	160	3	a	a	DET
gujaf-280	160	4	need	need	NOUN
gujaf-280	160	5	for	for	ADP
gujaf-280	160	6	a	a	DET
gujaf-280	160	7	board	board	NOUN
gujaf-280	160	8	with	with	ADP
gujaf-280	160	9	broad	broad	ADJ
gujaf-280	160	10	and	and	CCONJ
gujaf-280	160	11	immense	immense	ADJ
gujaf-280	160	12	resources	resource	NOUN
gujaf-280	160	13	and	and	CCONJ
gujaf-280	160	14	leadership	leadership	NOUN
gujaf-280	160	15	skills	skill	NOUN
gujaf-280	160	16	such	such	ADJ
gujaf-280	160	17	as	as	ADP
gujaf-280	160	18	industry	industry	NOUN
gujaf-280	160	19	knowledge	knowledge	NOUN
gujaf-280	160	20	,	,	PUNCT
gujaf-280	160	21	functional	functional	ADJ
gujaf-280	160	22	knowledge	knowledge	NOUN
gujaf-280	160	23	,	,	PUNCT
gujaf-280	160	24	geographical	geographical	ADJ
gujaf-280	160	25	knowledge	knowledge	NOUN
gujaf-280	160	26	,	,	PUNCT
gujaf-280	160	27	and	and	CCONJ
gujaf-280	160	28	financial	financial	ADJ
gujaf-280	160	29	knowledge	knowledge	NOUN
gujaf-280	160	30	needed	need	VERB
gujaf-280	160	31	in	in	ADP
gujaf-280	160	32	a	a	DET
gujaf-280	160	33	fast	fast	ADV
gujaf-280	160	34	-	-	PUNCT
gujaf-280	160	35	growing	grow	VERB
gujaf-280	160	36	,	,	PUNCT
gujaf-280	160	37	complex	complex	ADJ
gujaf-280	160	38	business	business	NOUN
gujaf-280	160	39	environment	environment	NOUN
gujaf-280	160	40	.	.	PUNCT
gujaf-280	161	1	formation	formation	NOUN
gujaf-280	161	2	of	of	ADP
gujaf-280	161	3	policies	policy	NOUN
gujaf-280	161	4	and	and	CCONJ
gujaf-280	161	5	strategic	strategic	ADJ
gujaf-280	161	6	decisions	decision	NOUN
gujaf-280	161	7	is	be	AUX
gujaf-280	161	8	increased	increase	VERB
gujaf-280	161	9	with	with	ADP
gujaf-280	161	10	more	more	ADJ
gujaf-280	161	11	women	woman	NOUN
gujaf-280	161	12	on	on	ADP
gujaf-280	161	13	the	the	DET
gujaf-280	161	14	board	board	NOUN
gujaf-280	161	15	who	who	PRON
gujaf-280	161	16	bring	bring	VERB
gujaf-280	161	17	in	in	ADP
gujaf-280	161	18	valuable	valuable	ADJ
gujaf-280	161	19	resources	resource	NOUN
gujaf-280	161	20	,	,	PUNCT
gujaf-280	161	21	dedication	dedication	NOUN
gujaf-280	161	22	,	,	PUNCT
gujaf-280	161	23	and	and	CCONJ
gujaf-280	161	24	different	different	ADJ
gujaf-280	161	25	customer	customer	NOUN
gujaf-280	161	26	relation	relation	NOUN
gujaf-280	161	27	skills	skill	NOUN
gujaf-280	161	28	separate	separate	ADJ
gujaf-280	161	29	from	from	ADP
gujaf-280	161	30	their	their	PRON
gujaf-280	161	31	male	male	ADJ
gujaf-280	161	32	colleagues	colleague	NOUN
gujaf-280	161	33	.	.	PUNCT
gujaf-280	162	1	hillman	hillman	PROPN
gujaf-280	162	2	,	,	PUNCT
gujaf-280	162	3	et	et	PROPN
gujaf-280	162	4	al	al	PROPN
gujaf-280	162	5	(	(	PUNCT
gujaf-280	162	6	2009	2009	NUM
gujaf-280	162	7	)	)	PUNCT
gujaf-280	162	8	,	,	PUNCT
gujaf-280	162	9	support	support	VERB
gujaf-280	162	10	the	the	DET
gujaf-280	162	11	resource	resource	NOUN
gujaf-280	162	12	dependence	dependence	NOUN
gujaf-280	162	13	theory	theory	NOUN
gujaf-280	162	14	,	,	PUNCT
gujaf-280	162	15	stated	state	VERB
gujaf-280	162	16	that	that	SCONJ
gujaf-280	162	17	the	the	DET
gujaf-280	162	18	hypothesis	hypothesis	NOUN
gujaf-280	162	19	has	have	AUX
gujaf-280	162	20	over	over	ADP
gujaf-280	162	21	the	the	DET
gujaf-280	162	22	years	year	NOUN
gujaf-280	162	23	been	be	AUX
gujaf-280	162	24	instrumental	instrumental	ADJ
gujaf-280	162	25	in	in	ADP
gujaf-280	162	26	the	the	DET
gujaf-280	162	27	explanation	explanation	NOUN
gujaf-280	162	28	of	of	ADP
gujaf-280	162	29	the	the	DET
gujaf-280	162	30	benefits	benefit	NOUN
gujaf-280	162	31	the	the	DET
gujaf-280	162	32	board	board	NOUN
gujaf-280	162	33	of	of	ADP
gujaf-280	162	34	directors	director	NOUN
gujaf-280	162	35	offers	offer	VERB
gujaf-280	162	36	the	the	DET
gujaf-280	162	37	organization	organization	NOUN
gujaf-280	162	38	,	,	PUNCT
gujaf-280	162	39	such	such	ADJ
gujaf-280	162	40	as	as	ADP
gujaf-280	162	41	legitimacy	legitimacy	NOUN
gujaf-280	162	42	,	,	PUNCT
gujaf-280	162	43	channel	channel	NOUN
gujaf-280	162	44	to	to	ADP
gujaf-280	162	45	information	information	NOUN
gujaf-280	162	46	flow	flow	NOUN
gujaf-280	162	47	,	,	PUNCT
gujaf-280	162	48	counsel	counsel	NOUN
gujaf-280	162	49	and	and	CCONJ
gujaf-280	162	50	advice	advice	NOUN
gujaf-280	162	51	,	,	PUNCT
gujaf-280	162	52	advantageous	advantageous	ADJ
gujaf-280	162	53	access	access	NOUN
gujaf-280	162	54	to	to	ADP
gujaf-280	162	55	resources	resource	NOUN
gujaf-280	162	56	.	.	PUNCT
gujaf-280	163	1	resource	resource	NOUN
gujaf-280	163	2	dependencies	dependency	NOUN
gujaf-280	163	3	can	can	AUX
gujaf-280	163	4	be	be	AUX
gujaf-280	163	5	managed	manage	VERB
gujaf-280	163	6	by	by	ADP
gujaf-280	163	7	directors	director	NOUN
gujaf-280	163	8	using	use	VERB
gujaf-280	163	9	informal	informal	ADJ
gujaf-280	163	10	ties	tie	NOUN
gujaf-280	163	11	.	.	PUNCT
gujaf-280	164	1	the	the	DET
gujaf-280	164	2	composition	composition	NOUN
gujaf-280	164	3	of	of	ADP
gujaf-280	164	4	gusau	gusau	ADJ
gujaf-280	164	5	journal	journal	NOUN
gujaf-280	164	6	of	of	ADP
gujaf-280	164	7	accounting	accounting	NOUN
gujaf-280	164	8	and	and	CCONJ
gujaf-280	164	9	finance	finance	NOUN
gujaf-280	164	10	,	,	PUNCT
gujaf-280	164	11	vol	vol	NOUN
gujaf-280	164	12	.	.	PROPN
gujaf-280	164	13	5	5	NUM
gujaf-280	164	14	,	,	PUNCT
gujaf-280	164	15	issue	issue	NOUN
gujaf-280	164	16	1	1	NUM
gujaf-280	164	17	,	,	PUNCT
gujaf-280	164	18	april	april	PROPN
gujaf-280	164	19	,	,	PUNCT
gujaf-280	164	20	2024	2024	NUM
gujaf-280	164	21	134	134	NUM
gujaf-280	164	22	the	the	DET
gujaf-280	164	23	board	board	NOUN
gujaf-280	164	24	can	can	AUX
gujaf-280	164	25	be	be	AUX
gujaf-280	164	26	changed	change	VERB
gujaf-280	164	27	as	as	ADP
gujaf-280	164	28	the	the	DET
gujaf-280	164	29	environmental	environmental	ADJ
gujaf-280	164	30	needs	need	NOUN
gujaf-280	164	31	change	change	NOUN
gujaf-280	164	32	.	.	PUNCT
gujaf-280	165	1	this	this	DET
gujaf-280	165	2	theory	theory	NOUN
gujaf-280	165	3	is	be	AUX
gujaf-280	165	4	relevant	relevant	ADJ
gujaf-280	165	5	to	to	ADP
gujaf-280	165	6	this	this	DET
gujaf-280	165	7	study	study	NOUN
gujaf-280	165	8	because	because	SCONJ
gujaf-280	165	9	it	it	PRON
gujaf-280	165	10	outlines	outline	VERB
gujaf-280	165	11	possible	possible	ADJ
gujaf-280	165	12	resources	resource	NOUN
gujaf-280	165	13	embedded	embed	VERB
gujaf-280	165	14	in	in	ADP
gujaf-280	165	15	a	a	DET
gujaf-280	165	16	female	female	ADJ
gujaf-280	165	17	inclusion	inclusion	NOUN
gujaf-280	165	18	and	and	CCONJ
gujaf-280	165	19	its	its	PRON
gujaf-280	165	20	abilities	ability	NOUN
gujaf-280	165	21	that	that	PRON
gujaf-280	165	22	help	help	VERB
gujaf-280	165	23	the	the	DET
gujaf-280	165	24	organization	organization	NOUN
gujaf-280	165	25	reduce	reduce	VERB
gujaf-280	165	26	the	the	DET
gujaf-280	165	27	gap	gap	NOUN
gujaf-280	165	28	in	in	ADP
gujaf-280	165	29	the	the	DET
gujaf-280	165	30	assessment	assessment	NOUN
gujaf-280	165	31	and	and	CCONJ
gujaf-280	165	32	control	control	NOUN
gujaf-280	165	33	over	over	ADP
gujaf-280	165	34	the	the	DET
gujaf-280	165	35	essential	essential	ADJ
gujaf-280	165	36	external	external	ADJ
gujaf-280	165	37	environment	environment	NOUN
gujaf-280	165	38	resources	resource	NOUN
gujaf-280	165	39	needed	need	VERB
gujaf-280	165	40	for	for	ADP
gujaf-280	165	41	organizational	organizational	ADJ
gujaf-280	165	42	success	success	NOUN
gujaf-280	165	43	and	and	CCONJ
gujaf-280	165	44	survival	survival	NOUN
gujaf-280	165	45	management	management	NOUN
gujaf-280	165	46	of	of	ADP
gujaf-280	165	47	the	the	DET
gujaf-280	165	48	interdependence	interdependence	NOUN
gujaf-280	165	49	.	.	PUNCT
gujaf-280	166	1	empirical	empirical	ADJ
gujaf-280	166	2	studies	study	NOUN
gujaf-280	166	3	adebiyi	adebiyi	NOUN
gujaf-280	166	4	and	and	CCONJ
gujaf-280	166	5	sunday	sunday	PROPN
gujaf-280	166	6	(	(	PUNCT
gujaf-280	166	7	2011	2011	NUM
gujaf-280	166	8	)	)	PUNCT
gujaf-280	166	9	conducted	conduct	VERB
gujaf-280	166	10	a	a	DET
gujaf-280	166	11	study	study	NOUN
gujaf-280	166	12	on	on	ADP
gujaf-280	166	13	ownership	ownership	NOUN
gujaf-280	166	14	structure	structure	NOUN
gujaf-280	166	15	and	and	CCONJ
gujaf-280	166	16	firm	firm	ADJ
gujaf-280	166	17	performance	performance	NOUN
gujaf-280	166	18	:	:	PUNCT
gujaf-280	166	19	evidence	evidence	NOUN
gujaf-280	166	20	from	from	ADP
gujaf-280	166	21	nigerian	nigerian	ADJ
gujaf-280	166	22	listed	list	VERB
gujaf-280	166	23	companies	company	NOUN
gujaf-280	166	24	,	,	PUNCT
gujaf-280	166	25	the	the	DET
gujaf-280	166	26	study	study	NOUN
gujaf-280	166	27	find	find	VERB
gujaf-280	166	28	out	out	ADP
gujaf-280	166	29	that	that	SCONJ
gujaf-280	166	30	there	there	PRON
gujaf-280	166	31	is	be	VERB
gujaf-280	166	32	a	a	DET
gujaf-280	166	33	negative	negative	ADJ
gujaf-280	166	34	and	and	CCONJ
gujaf-280	166	35	significant	significant	ADJ
gujaf-280	166	36	relationship	relationship	NOUN
gujaf-280	166	37	between	between	ADP
gujaf-280	166	38	ownership	ownership	NOUN
gujaf-280	166	39	structure	structure	NOUN
gujaf-280	166	40	(	(	PUNCT
gujaf-280	166	41	director	director	NOUN
gujaf-280	166	42	shareholding	shareholding	NOUN
gujaf-280	166	43	)	)	PUNCT
gujaf-280	166	44	and	and	CCONJ
gujaf-280	166	45	firm	firm	ADJ
gujaf-280	166	46	financial	financial	ADJ
gujaf-280	166	47	performance	performance	NOUN
gujaf-280	166	48	(	(	PUNCT
gujaf-280	166	49	roe	roe	NOUN
gujaf-280	166	50	)	)	PUNCT
gujaf-280	166	51	,	,	PUNCT
gujaf-280	166	52	the	the	DET
gujaf-280	166	53	study	study	NOUN
gujaf-280	166	54	is	be	AUX
gujaf-280	166	55	in	in	ADP
gujaf-280	166	56	support	support	NOUN
gujaf-280	166	57	of	of	ADP
gujaf-280	166	58	lin	lin	PROPN
gujaf-280	166	59	et	et	PROPN
gujaf-280	166	60	al	al	PROPN
gujaf-280	166	61	(	(	PUNCT
gujaf-280	166	62	2018	2018	NUM
gujaf-280	166	63	)	)	PUNCT
gujaf-280	166	64	who	who	PRON
gujaf-280	166	65	examine	examine	VERB
gujaf-280	166	66	the	the	DET
gujaf-280	166	67	effect	effect	NOUN
gujaf-280	166	68	of	of	ADP
gujaf-280	166	69	ownership	ownership	NOUN
gujaf-280	166	70	structure	structure	NOUN
gujaf-280	166	71	and	and	CCONJ
gujaf-280	166	72	female	female	ADJ
gujaf-280	166	73	inclusion	inclusion	NOUN
gujaf-280	166	74	on	on	ADP
gujaf-280	166	75	charitable	charitable	ADJ
gujaf-280	166	76	donations	donation	NOUN
gujaf-280	166	77	for	for	ADP
gujaf-280	166	78	a	a	DET
gujaf-280	166	79	group	group	NOUN
gujaf-280	166	80	of	of	ADP
gujaf-280	166	81	listed	list	VERB
gujaf-280	166	82	electronics	electronics	NOUN
gujaf-280	166	83	companies	company	NOUN
gujaf-280	166	84	in	in	ADP
gujaf-280	166	85	taiwan	taiwan	PROPN
gujaf-280	166	86	,	,	PUNCT
gujaf-280	166	87	the	the	DET
gujaf-280	166	88	findings	finding	NOUN
gujaf-280	166	89	reveals	reveal	VERB
gujaf-280	166	90	that	that	SCONJ
gujaf-280	166	91	,	,	PUNCT
gujaf-280	166	92	domestic	domestic	ADJ
gujaf-280	166	93	institutional	institutional	ADJ
gujaf-280	166	94	investors	investor	NOUN
gujaf-280	166	95	,	,	PUNCT
gujaf-280	166	96	such	such	ADJ
gujaf-280	166	97	as	as	ADP
gujaf-280	166	98	domestic	domestic	ADJ
gujaf-280	166	99	mutual	mutual	ADJ
gujaf-280	166	100	funds	fund	NOUN
gujaf-280	166	101	and	and	CCONJ
gujaf-280	166	102	corporate	corporate	ADJ
gujaf-280	166	103	investors	investor	NOUN
gujaf-280	166	104	,	,	PUNCT
gujaf-280	166	105	take	take	VERB
gujaf-280	166	106	more	more	ADJ
gujaf-280	166	107	of	of	ADP
gujaf-280	166	108	agency	agency	NOUN
gujaf-280	166	109	logic	logic	NOUN
gujaf-280	166	110	view	view	NOUN
gujaf-280	166	111	,	,	PUNCT
gujaf-280	166	112	it	it	PRON
gujaf-280	166	113	negatively	negatively	ADV
gujaf-280	166	114	impacts	impact	VERB
gujaf-280	166	115	on	on	ADP
gujaf-280	166	116	charitable	charitable	ADJ
gujaf-280	166	117	donations	donation	NOUN
gujaf-280	166	118	,	,	PUNCT
gujaf-280	166	119	the	the	DET
gujaf-280	166	120	study	study	NOUN
gujaf-280	166	121	also	also	ADV
gujaf-280	166	122	indicated	indicate	VERB
gujaf-280	166	123	that	that	SCONJ
gujaf-280	166	124	female	female	ADJ
gujaf-280	166	125	inclusion	inclusion	NOUN
gujaf-280	166	126	with	with	ADP
gujaf-280	166	127	the	the	DET
gujaf-280	166	128	critical	critical	ADJ
gujaf-280	166	129	number	number	NOUN
gujaf-280	166	130	of	of	ADP
gujaf-280	166	131	female	female	ADJ
gujaf-280	166	132	directors	director	NOUN
gujaf-280	166	133	was	be	AUX
gujaf-280	166	134	positively	positively	ADV
gujaf-280	166	135	related	relate	VERB
gujaf-280	166	136	to	to	ADP
gujaf-280	166	137	charitable	charitable	ADJ
gujaf-280	166	138	donation	donation	NOUN
gujaf-280	166	139	,	,	PUNCT
gujaf-280	166	140	thus	thus	ADV
gujaf-280	166	141	,	,	PUNCT
gujaf-280	166	142	it	it	PRON
gujaf-280	166	143	is	be	AUX
gujaf-280	166	144	clear	clear	ADJ
gujaf-280	166	145	that	that	SCONJ
gujaf-280	166	146	female	female	ADJ
gujaf-280	166	147	directors	director	NOUN
gujaf-280	166	148	reaching	reach	VERB
gujaf-280	166	149	critical	critical	ADJ
gujaf-280	166	150	numbers	number	NOUN
gujaf-280	166	151	were	be	AUX
gujaf-280	166	152	taking	take	VERB
gujaf-280	166	153	more	more	ADJ
gujaf-280	166	154	of	of	ADP
gujaf-280	166	155	a	a	DET
gujaf-280	166	156	stakeholder	stakeholder	NOUN
gujaf-280	166	157	view	view	NOUN
gujaf-280	166	158	of	of	ADP
gujaf-280	166	159	institutional	institutional	ADJ
gujaf-280	166	160	logic	logic	NOUN
gujaf-280	166	161	,	,	PUNCT
gujaf-280	166	162	emphasizing	emphasize	VERB
gujaf-280	166	163	the	the	DET
gujaf-280	166	164	balance	balance	NOUN
gujaf-280	166	165	of	of	ADP
gujaf-280	166	166	interests	interest	NOUN
gujaf-280	166	167	of	of	ADP
gujaf-280	166	168	internal	internal	ADJ
gujaf-280	166	169	and	and	CCONJ
gujaf-280	166	170	external	external	ADJ
gujaf-280	166	171	stakeholders	stakeholder	NOUN
gujaf-280	166	172	,	,	PUNCT
gujaf-280	166	173	the	the	DET
gujaf-280	166	174	study	study	NOUN
gujaf-280	166	175	indicates	indicate	VERB
gujaf-280	166	176	that	that	SCONJ
gujaf-280	166	177	female	female	ADJ
gujaf-280	166	178	directors	director	NOUN
gujaf-280	166	179	on	on	ADP
gujaf-280	166	180	the	the	DET
gujaf-280	166	181	board	board	NOUN
gujaf-280	166	182	should	should	AUX
gujaf-280	166	183	have	have	VERB
gujaf-280	166	184	more	more	ADJ
gujaf-280	166	185	voices	voice	NOUN
gujaf-280	166	186	on	on	ADP
gujaf-280	166	187	the	the	DET
gujaf-280	166	188	board	board	NOUN
gujaf-280	166	189	regarding	regard	VERB
gujaf-280	166	190	the	the	DET
gujaf-280	166	191	necessity	necessity	NOUN
gujaf-280	166	192	and	and	CCONJ
gujaf-280	166	193	importance	importance	NOUN
gujaf-280	166	194	of	of	ADP
gujaf-280	166	195	csr	csr	NOUN
gujaf-280	166	196	.	.	PROPN
gujaf-280	166	197	also	also	ADV
gujaf-280	166	198	,	,	PUNCT
gujaf-280	166	199	the	the	DET
gujaf-280	166	200	study	study	NOUN
gujaf-280	166	201	agreed	agree	VERB
gujaf-280	166	202	with	with	ADP
gujaf-280	166	203	hassan	hassan	PROPN
gujaf-280	166	204	and	and	CCONJ
gujaf-280	166	205	tanko	tanko	PROPN
gujaf-280	166	206	(	(	PUNCT
gujaf-280	166	207	2023	2023	NUM
gujaf-280	166	208	)	)	PUNCT
gujaf-280	166	209	,	,	PUNCT
gujaf-280	166	210	ownership	ownership	NOUN
gujaf-280	166	211	structure	structure	NOUN
gujaf-280	166	212	and	and	CCONJ
gujaf-280	166	213	financial	financial	ADJ
gujaf-280	166	214	performance	performance	NOUN
gujaf-280	166	215	of	of	ADP
gujaf-280	166	216	listed	list	VERB
gujaf-280	166	217	manufacturing	manufacturing	NOUN
gujaf-280	166	218	firms	firm	NOUN
gujaf-280	166	219	in	in	ADP
gujaf-280	166	220	nigeria	nigeria	PROPN
gujaf-280	166	221	:	:	PUNCT
gujaf-280	166	222	moderating	moderate	VERB
gujaf-280	166	223	role	role	NOUN
gujaf-280	166	224	of	of	ADP
gujaf-280	166	225	board	board	NOUN
gujaf-280	166	226	diversity	diversity	NOUN
gujaf-280	166	227	,	,	PUNCT
gujaf-280	166	228	findings	finding	NOUN
gujaf-280	166	229	reveal	reveal	VERB
gujaf-280	166	230	that	that	SCONJ
gujaf-280	166	231	,	,	PUNCT
gujaf-280	166	232	foreign	foreign	ADJ
gujaf-280	166	233	ownership	ownership	NOUN
gujaf-280	166	234	has	have	VERB
gujaf-280	166	235	a	a	DET
gujaf-280	166	236	positive	positive	ADJ
gujaf-280	166	237	and	and	CCONJ
gujaf-280	166	238	insignificant	insignificant	ADJ
gujaf-280	166	239	effect	effect	NOUN
gujaf-280	166	240	on	on	ADP
gujaf-280	166	241	financial	financial	ADJ
gujaf-280	166	242	performance	performance	NOUN
gujaf-280	166	243	.	.	PUNCT
gujaf-280	167	1	however	however	ADV
gujaf-280	167	2	,	,	PUNCT
gujaf-280	167	3	concentrated	concentrated	ADJ
gujaf-280	167	4	ownership	ownership	NOUN
gujaf-280	167	5	has	have	VERB
gujaf-280	167	6	a	a	DET
gujaf-280	167	7	positive	positive	ADJ
gujaf-280	167	8	and	and	CCONJ
gujaf-280	167	9	significant	significant	ADJ
gujaf-280	167	10	effect	effect	NOUN
gujaf-280	167	11	on	on	ADP
gujaf-280	167	12	performance	performance	NOUN
gujaf-280	167	13	.	.	PUNCT
gujaf-280	168	1	board	board	NOUN
gujaf-280	168	2	diversity	diversity	NOUN
gujaf-280	168	3	has	have	VERB
gujaf-280	168	4	a	a	DET
gujaf-280	168	5	positive	positive	ADJ
gujaf-280	168	6	effect	effect	NOUN
gujaf-280	168	7	on	on	ADP
gujaf-280	168	8	the	the	DET
gujaf-280	168	9	relationship	relationship	NOUN
gujaf-280	168	10	between	between	ADP
gujaf-280	168	11	foreign	foreign	ADJ
gujaf-280	168	12	ownership	ownership	NOUN
gujaf-280	168	13	,	,	PUNCT
gujaf-280	168	14	concentrated	concentrated	ADJ
gujaf-280	168	15	ownership	ownership	NOUN
gujaf-280	168	16	and	and	CCONJ
gujaf-280	168	17	financial	financial	ADJ
gujaf-280	168	18	performance	performance	NOUN
gujaf-280	168	19	.	.	PUNCT
gujaf-280	169	1	also	also	ADV
gujaf-280	169	2	,	,	PUNCT
gujaf-280	169	3	haija	haija	ADJ
gujaf-280	169	4	and	and	CCONJ
gujaf-280	169	5	alrabba	alrabba	NOUN
gujaf-280	169	6	(	(	PUNCT
gujaf-280	169	7	2021	2021	NUM
gujaf-280	169	8	)	)	PUNCT
gujaf-280	169	9	identify	identify	VERB
gujaf-280	169	10	the	the	DET
gujaf-280	169	11	relationship	relationship	NOUN
gujaf-280	169	12	between	between	ADP
gujaf-280	169	13	ownership	ownership	NOUN
gujaf-280	169	14	structure	structure	NOUN
gujaf-280	169	15	(	(	PUNCT
gujaf-280	169	16	i.e.	i.e.	X
gujaf-280	169	17	family	family	NOUN
gujaf-280	169	18	,	,	PUNCT
gujaf-280	169	19	foreign	foreign	ADJ
gujaf-280	169	20	,	,	PUNCT
gujaf-280	169	21	managerial	managerial	ADJ
gujaf-280	169	22	and	and	CCONJ
gujaf-280	169	23	institutional	institutional	ADJ
gujaf-280	169	24	ownership	ownership	NOUN
gujaf-280	169	25	)	)	PUNCT
gujaf-280	169	26	and	and	CCONJ
gujaf-280	169	27	jordanian	jordanian	ADJ
gujaf-280	169	28	companies	company	NOUN
gujaf-280	169	29	'	'	PART
gujaf-280	169	30	financial	financial	ADJ
gujaf-280	169	31	performance	performance	NOUN
gujaf-280	169	32	.	.	PUNCT
gujaf-280	170	1	the	the	DET
gujaf-280	170	2	results	result	NOUN
gujaf-280	170	3	showed	show	VERB
gujaf-280	170	4	a	a	DET
gujaf-280	170	5	positive	positive	ADJ
gujaf-280	170	6	relationship	relationship	NOUN
gujaf-280	170	7	among	among	ADP
gujaf-280	170	8	managerial	managerial	ADJ
gujaf-280	170	9	,	,	PUNCT
gujaf-280	170	10	institutional	institutional	ADJ
gujaf-280	170	11	and	and	CCONJ
gujaf-280	170	12	family	family	NOUN
gujaf-280	170	13	ownership	ownership	NOUN
gujaf-280	170	14	and	and	CCONJ
gujaf-280	170	15	financial	financial	ADJ
gujaf-280	170	16	performance	performance	NOUN
gujaf-280	170	17	,	,	PUNCT
gujaf-280	170	18	while	while	SCONJ
gujaf-280	170	19	there	there	PRON
gujaf-280	170	20	is	be	VERB
gujaf-280	170	21	no	no	DET
gujaf-280	170	22	significant	significant	ADJ
gujaf-280	170	23	relationship	relationship	NOUN
gujaf-280	170	24	between	between	ADP
gujaf-280	170	25	foreign	foreign	ADJ
gujaf-280	170	26	ownership	ownership	NOUN
gujaf-280	170	27	and	and	CCONJ
gujaf-280	170	28	firm	firm	NOUN
gujaf-280	170	29	's	's	PART
gujaf-280	170	30	financial	financial	ADJ
gujaf-280	170	31	performance	performance	NOUN
gujaf-280	170	32	,	,	PUNCT
gujaf-280	170	33	the	the	DET
gujaf-280	170	34	study	study	NOUN
gujaf-280	170	35	is	be	AUX
gujaf-280	170	36	in	in	ADP
gujaf-280	170	37	line	line	NOUN
gujaf-280	170	38	with	with	ADP
gujaf-280	170	39	alazzani	alazzani	PROPN
gujaf-280	170	40	(	(	PUNCT
gujaf-280	170	41	2021	2021	NUM
gujaf-280	170	42	)	)	PUNCT
gujaf-280	170	43	who	who	PRON
gujaf-280	170	44	investigated	investigate	VERB
gujaf-280	170	45	impact	impact	NOUN
gujaf-280	170	46	of	of	ADP
gujaf-280	170	47	ownership	ownership	NOUN
gujaf-280	170	48	structure	structure	NOUN
gujaf-280	170	49	on	on	ADP
gujaf-280	170	50	firms	firm	NOUN
gujaf-280	170	51	’	’	PART
gujaf-280	170	52	performance	performance	NOUN
gujaf-280	170	53	,	,	PUNCT
gujaf-280	170	54	analyzing	analyze	VERB
gujaf-280	170	55	and	and	CCONJ
gujaf-280	170	56	comparing	compare	VERB
gujaf-280	170	57	these	these	DET
gujaf-280	170	58	companies	company	NOUN
gujaf-280	170	59	yields	yield	VERB
gujaf-280	170	60	several	several	ADJ
gujaf-280	170	61	important	important	ADJ
gujaf-280	170	62	findings	finding	NOUN
gujaf-280	170	63	.	.	PUNCT
gujaf-280	171	1	first	first	ADV
gujaf-280	171	2	,	,	PUNCT
gujaf-280	171	3	government	government	NOUN
gujaf-280	171	4	and	and	CCONJ
gujaf-280	171	5	institutional	institutional	ADJ
gujaf-280	171	6	firms	firm	NOUN
gujaf-280	171	7	perform	perform	VERB
gujaf-280	171	8	the	the	DET
gujaf-280	171	9	best	good	ADJ
gujaf-280	171	10	,	,	PUNCT
gujaf-280	171	11	while	while	SCONJ
gujaf-280	171	12	public	public	ADJ
gujaf-280	171	13	and	and	CCONJ
gujaf-280	171	14	managerial	managerial	ADJ
gujaf-280	171	15	firms	firm	NOUN
gujaf-280	171	16	perform	perform	VERB
gujaf-280	171	17	gusau	gusau	ADJ
gujaf-280	171	18	journal	journal	NOUN
gujaf-280	171	19	of	of	ADP
gujaf-280	171	20	accounting	accounting	NOUN
gujaf-280	171	21	and	and	CCONJ
gujaf-280	171	22	finance	finance	NOUN
gujaf-280	171	23	,	,	PUNCT
gujaf-280	171	24	vol	vol	NOUN
gujaf-280	171	25	.	.	PROPN
gujaf-280	171	26	5	5	NUM
gujaf-280	171	27	,	,	PUNCT
gujaf-280	171	28	issue	issue	NOUN
gujaf-280	171	29	1	1	NUM
gujaf-280	171	30	,	,	PUNCT
gujaf-280	171	31	april	april	PROPN
gujaf-280	171	32	,	,	PUNCT
gujaf-280	171	33	2024	2024	NUM
gujaf-280	171	34	135	135	NUM
gujaf-280	171	35	the	the	DET
gujaf-280	171	36	worst	bad	ADJ
gujaf-280	171	37	.	.	PUNCT
gujaf-280	172	1	second	second	ADJ
gujaf-280	172	2	,	,	PUNCT
gujaf-280	172	3	the	the	DET
gujaf-280	172	4	ols	ol	NOUN
gujaf-280	172	5	and	and	CCONJ
gujaf-280	172	6	simultaneous	simultaneous	ADJ
gujaf-280	172	7	system	system	NOUN
gujaf-280	172	8	2sls	2sls	NOUN
gujaf-280	172	9	estimates	estimate	NOUN
gujaf-280	172	10	suggest	suggest	VERB
gujaf-280	172	11	that	that	SCONJ
gujaf-280	172	12	government	government	NOUN
gujaf-280	172	13	and	and	CCONJ
gujaf-280	172	14	institutional	institutional	ADJ
gujaf-280	172	15	ownership	ownership	NOUN
gujaf-280	172	16	contribute	contribute	VERB
gujaf-280	172	17	positively	positively	ADV
gujaf-280	172	18	to	to	ADP
gujaf-280	172	19	firm	firm	ADJ
gujaf-280	172	20	performance	performance	NOUN
gujaf-280	172	21	,	,	PUNCT
gujaf-280	172	22	while	while	SCONJ
gujaf-280	172	23	public	public	ADJ
gujaf-280	172	24	ownership	ownership	NOUN
gujaf-280	172	25	has	have	VERB
gujaf-280	172	26	a	a	DET
gujaf-280	172	27	negative	negative	ADJ
gujaf-280	172	28	effect	effect	NOUN
gujaf-280	172	29	.	.	PUNCT
gujaf-280	173	1	incorporating	incorporate	VERB
gujaf-280	173	2	the	the	DET
gujaf-280	173	3	potential	potential	ADJ
gujaf-280	173	4	endogeneity	endogeneity	NOUN
gujaf-280	173	5	issue	issue	NOUN
gujaf-280	173	6	into	into	ADP
gujaf-280	173	7	the	the	DET
gujaf-280	173	8	system	system	NOUN
gujaf-280	173	9	suggests	suggest	VERB
gujaf-280	173	10	that	that	SCONJ
gujaf-280	173	11	the	the	DET
gujaf-280	173	12	relationship	relationship	NOUN
gujaf-280	173	13	is	be	AUX
gujaf-280	173	14	bidirectional	bidirectional	ADJ
gujaf-280	173	15	,	,	PUNCT
gujaf-280	173	16	where	where	SCONJ
gujaf-280	173	17	the	the	DET
gujaf-280	173	18	causality	causality	NOUN
gujaf-280	173	19	runs	run	VERB
gujaf-280	173	20	from	from	ADP
gujaf-280	173	21	ownership	ownership	NOUN
gujaf-280	173	22	to	to	ADP
gujaf-280	173	23	performance	performance	NOUN
gujaf-280	173	24	and	and	CCONJ
gujaf-280	173	25	vice	vice	NOUN
gujaf-280	173	26	versa	versa	ADV
gujaf-280	173	27	.	.	PUNCT
gujaf-280	174	1	on	on	ADP
gujaf-280	174	2	the	the	DET
gujaf-280	174	3	contrary	contrary	NOUN
gujaf-280	174	4	,	,	PUNCT
gujaf-280	174	5	ilaboya	ilaboya	NOUN
gujaf-280	174	6	and	and	CCONJ
gujaf-280	174	7	asgafoke	asgafoke	PROPN
gujaf-280	174	8	(	(	PUNCT
gujaf-280	174	9	2017	2017	NUM
gujaf-280	174	10	)	)	PUNCT
gujaf-280	174	11	looked	look	VERB
gujaf-280	174	12	at	at	ADP
gujaf-280	174	13	the	the	DET
gujaf-280	174	14	connection	connection	NOUN
gujaf-280	174	15	between	between	ADP
gujaf-280	174	16	company	company	NOUN
gujaf-280	174	17	performance	performance	NOUN
gujaf-280	174	18	in	in	ADP
gujaf-280	174	19	nigeria	nigeria	PROPN
gujaf-280	174	20	and	and	CCONJ
gujaf-280	174	21	board	board	PROPN
gujaf-280	174	22	diversity	diversity	NOUN
gujaf-280	174	23	,	,	PUNCT
gujaf-280	174	24	the	the	DET
gujaf-280	174	25	study	study	NOUN
gujaf-280	174	26	found	find	VERB
gujaf-280	174	27	a	a	DET
gujaf-280	174	28	negative	negative	ADJ
gujaf-280	174	29	and	and	CCONJ
gujaf-280	174	30	insignificant	insignificant	ADJ
gujaf-280	174	31	relationship	relationship	NOUN
gujaf-280	174	32	between	between	ADP
gujaf-280	174	33	ethnic	ethnic	ADJ
gujaf-280	174	34	diversity	diversity	NOUN
gujaf-280	174	35	and	and	CCONJ
gujaf-280	174	36	firm	firm	ADJ
gujaf-280	174	37	performance	performance	NOUN
gujaf-280	174	38	;	;	PUNCT
gujaf-280	174	39	in	in	ADP
gujaf-280	174	40	the	the	DET
gujaf-280	174	41	same	same	ADJ
gujaf-280	174	42	vein	vein	NOUN
gujaf-280	174	43	,	,	PUNCT
gujaf-280	174	44	a	a	DET
gujaf-280	174	45	negative	negative	ADJ
gujaf-280	174	46	and	and	CCONJ
gujaf-280	174	47	insignificant	insignificant	ADJ
gujaf-280	174	48	relationship	relationship	NOUN
gujaf-280	174	49	was	be	AUX
gujaf-280	174	50	observed	observe	VERB
gujaf-280	174	51	between	between	ADP
gujaf-280	174	52	nationality	nationality	NOUN
gujaf-280	174	53	diversity	diversity	NOUN
gujaf-280	174	54	and	and	CCONJ
gujaf-280	174	55	firm	firm	ADJ
gujaf-280	174	56	performance	performance	NOUN
gujaf-280	174	57	;	;	PUNCT
gujaf-280	174	58	gender	gender	NOUN
gujaf-280	174	59	diversity	diversity	NOUN
gujaf-280	174	60	exhibit	exhibit	VERB
gujaf-280	174	61	a	a	DET
gujaf-280	174	62	negative	negative	ADJ
gujaf-280	174	63	and	and	CCONJ
gujaf-280	174	64	significant	significant	ADJ
gujaf-280	174	65	relationship	relationship	NOUN
gujaf-280	174	66	with	with	ADP
gujaf-280	174	67	firm	firm	ADJ
gujaf-280	174	68	performance	performance	NOUN
gujaf-280	174	69	.	.	PUNCT
gujaf-280	175	1	in	in	ADP
gujaf-280	175	2	addition	addition	NOUN
gujaf-280	175	3	,	,	PUNCT
gujaf-280	175	4	ogboi	ogboi	PROPN
gujaf-280	175	5	,	,	PUNCT
gujaf-280	175	6	et	et	PROPN
gujaf-280	175	7	al	al	PROPN
gujaf-280	175	8	(	(	PUNCT
gujaf-280	175	9	2018	2018	NUM
gujaf-280	175	10	)	)	PUNCT
gujaf-280	175	11	looked	look	VERB
gujaf-280	175	12	into	into	ADP
gujaf-280	175	13	the	the	DET
gujaf-280	175	14	performance	performance	NOUN
gujaf-280	175	15	of	of	ADP
gujaf-280	175	16	listed	list	VERB
gujaf-280	175	17	cash	cash	NOUN
gujaf-280	175	18	banks	bank	NOUN
gujaf-280	175	19	and	and	CCONJ
gujaf-280	175	20	the	the	DET
gujaf-280	175	21	diversity	diversity	NOUN
gujaf-280	175	22	of	of	ADP
gujaf-280	175	23	the	the	DET
gujaf-280	175	24	nigerian	nigerian	PROPN
gujaf-280	175	25	board	board	NOUN
gujaf-280	175	26	of	of	ADP
gujaf-280	175	27	directors	director	NOUN
gujaf-280	175	28	from	from	ADP
gujaf-280	175	29	2011	2011	NUM
gujaf-280	175	30	and	and	CCONJ
gujaf-280	175	31	2015	2015	NUM
gujaf-280	175	32	using	use	VERB
gujaf-280	175	33	generalized	generalized	ADJ
gujaf-280	175	34	least	least	ADJ
gujaf-280	175	35	-	-	PUNCT
gujaf-280	175	36	squares	square	NOUN
gujaf-280	175	37	regression	regression	NOUN
gujaf-280	175	38	,	,	PUNCT
gujaf-280	175	39	the	the	DET
gujaf-280	175	40	study	study	NOUN
gujaf-280	175	41	revealed	reveal	VERB
gujaf-280	175	42	that	that	SCONJ
gujaf-280	175	43	market	market	NOUN
gujaf-280	175	44	performance	performance	NOUN
gujaf-280	175	45	was	be	AUX
gujaf-280	175	46	associated	associate	VERB
gujaf-280	175	47	with	with	ADP
gujaf-280	175	48	ethnic	ethnic	ADJ
gujaf-280	175	49	diversity	diversity	NOUN
gujaf-280	175	50	,	,	PUNCT
gujaf-280	175	51	whereas	whereas	SCONJ
gujaf-280	175	52	market	market	NOUN
gujaf-280	175	53	performance	performance	NOUN
gujaf-280	175	54	was	be	AUX
gujaf-280	175	55	associated	associate	VERB
gujaf-280	175	56	with	with	ADP
gujaf-280	175	57	directors	director	NOUN
gujaf-280	175	58	who	who	PRON
gujaf-280	175	59	were	be	AUX
gujaf-280	175	60	unfamiliar	unfamiliar	ADJ
gujaf-280	175	61	with	with	ADP
gujaf-280	175	62	the	the	DET
gujaf-280	175	63	board	board	NOUN
gujaf-280	175	64	's	's	PART
gujaf-280	175	65	structure	structure	NOUN
gujaf-280	175	66	.	.	PUNCT
gujaf-280	176	1	likewise	likewise	ADV
gujaf-280	176	2	,	,	PUNCT
gujaf-280	176	3	the	the	DET
gujaf-280	176	4	study	study	NOUN
gujaf-280	176	5	conducted	conduct	VERB
gujaf-280	176	6	by	by	ADP
gujaf-280	176	7	ujebe	ujebe	NOUN
gujaf-280	176	8	and	and	CCONJ
gujaf-280	176	9	ndubuisi	ndubuisi	ADJ
gujaf-280	176	10	(	(	PUNCT
gujaf-280	176	11	2022	2022	NUM
gujaf-280	176	12	)	)	PUNCT
gujaf-280	176	13	,	,	PUNCT
gujaf-280	176	14	effect	effect	NOUN
gujaf-280	176	15	of	of	ADP
gujaf-280	176	16	board	board	NOUN
gujaf-280	176	17	diversity	diversity	NOUN
gujaf-280	176	18	on	on	ADP
gujaf-280	176	19	financial	financial	ADJ
gujaf-280	176	20	performance	performance	NOUN
gujaf-280	176	21	of	of	ADP
gujaf-280	176	22	information	information	NOUN
gujaf-280	176	23	and	and	CCONJ
gujaf-280	176	24	communications	communication	NOUN
gujaf-280	176	25	technology	technology	NOUN
gujaf-280	176	26	firms	firm	NOUN
gujaf-280	176	27	in	in	ADP
gujaf-280	176	28	nigeria	nigeria	PROPN
gujaf-280	176	29	,	,	PUNCT
gujaf-280	176	30	found	find	VERB
gujaf-280	176	31	that	that	SCONJ
gujaf-280	176	32	board	board	NOUN
gujaf-280	176	33	diversity	diversity	NOUN
gujaf-280	176	34	has	have	VERB
gujaf-280	176	35	mixed	mix	VERB
gujaf-280	176	36	effects	effect	NOUN
gujaf-280	176	37	on	on	ADP
gujaf-280	176	38	financial	financial	ADJ
gujaf-280	176	39	performance	performance	NOUN
gujaf-280	176	40	of	of	ADP
gujaf-280	176	41	ict	ict	NOUN
gujaf-280	176	42	firms	firm	NOUN
gujaf-280	176	43	in	in	ADP
gujaf-280	176	44	nigeria	nigeria	PROPN
gujaf-280	176	45	,	,	PUNCT
gujaf-280	176	46	the	the	DET
gujaf-280	176	47	board	board	NOUN
gujaf-280	176	48	size	size	NOUN
gujaf-280	176	49	has	have	VERB
gujaf-280	176	50	significant	significant	ADJ
gujaf-280	176	51	positive	positive	ADJ
gujaf-280	176	52	effects	effect	NOUN
gujaf-280	176	53	on	on	ADP
gujaf-280	176	54	financial	financial	ADJ
gujaf-280	176	55	performance	performance	NOUN
gujaf-280	176	56	of	of	ADP
gujaf-280	176	57	ict	ict	NOUN
gujaf-280	176	58	firms	firm	NOUN
gujaf-280	176	59	in	in	ADP
gujaf-280	176	60	nigeria	nigeria	PROPN
gujaf-280	176	61	likewise	likewise	ADV
gujaf-280	176	62	foreign	foreign	ADJ
gujaf-280	176	63	director	director	NOUN
gujaf-280	176	64	in	in	ADP
gujaf-280	176	65	board	board	NOUN
gujaf-280	176	66	of	of	ADP
gujaf-280	176	67	directors	director	NOUN
gujaf-280	176	68	while	while	SCONJ
gujaf-280	176	69	board	board	NOUN
gujaf-280	176	70	composition	composition	NOUN
gujaf-280	176	71	and	and	CCONJ
gujaf-280	176	72	board	board	NOUN
gujaf-280	176	73	gender	gender	NOUN
gujaf-280	176	74	have	have	VERB
gujaf-280	176	75	low	low	ADJ
gujaf-280	176	76	negative	negative	ADJ
gujaf-280	176	77	effect	effect	NOUN
gujaf-280	176	78	on	on	ADP
gujaf-280	176	79	financial	financial	ADJ
gujaf-280	176	80	performance	performance	NOUN
gujaf-280	176	81	of	of	ADP
gujaf-280	176	82	ict	ict	NOUN
gujaf-280	176	83	firms	firm	NOUN
gujaf-280	176	84	in	in	ADP
gujaf-280	176	85	nigeria	nigeria	PROPN
gujaf-280	176	86	.	.	PUNCT
gujaf-280	177	1	olumide	olumide	ADV
gujaf-280	177	2	(	(	PUNCT
gujaf-280	177	3	2018	2018	NUM
gujaf-280	177	4	)	)	PUNCT
gujaf-280	177	5	looked	look	VERB
gujaf-280	177	6	at	at	ADP
gujaf-280	177	7	the	the	DET
gujaf-280	177	8	impact	impact	NOUN
gujaf-280	177	9	of	of	ADP
gujaf-280	177	10	the	the	DET
gujaf-280	177	11	proportion	proportion	NOUN
gujaf-280	177	12	of	of	ADP
gujaf-280	177	13	female	female	ADJ
gujaf-280	177	14	directors	director	NOUN
gujaf-280	177	15	and	and	CCONJ
gujaf-280	177	16	directors	director	NOUN
gujaf-280	177	17	from	from	ADP
gujaf-280	177	18	racial	racial	ADJ
gujaf-280	177	19	and	and	CCONJ
gujaf-280	177	20	ethnic	ethnic	ADJ
gujaf-280	177	21	minorities	minority	NOUN
gujaf-280	177	22	on	on	ADP
gujaf-280	177	23	financial	financial	ADJ
gujaf-280	177	24	performance	performance	NOUN
gujaf-280	177	25	,	,	PUNCT
gujaf-280	177	26	it	it	PRON
gujaf-280	177	27	was	be	AUX
gujaf-280	177	28	shown	show	VERB
gujaf-280	177	29	that	that	SCONJ
gujaf-280	177	30	while	while	SCONJ
gujaf-280	177	31	board	board	NOUN
gujaf-280	177	32	gender	gender	NOUN
gujaf-280	177	33	had	have	VERB
gujaf-280	177	34	no	no	DET
gujaf-280	177	35	discernible	discernible	ADJ
gujaf-280	177	36	financial	financial	ADJ
gujaf-280	177	37	impact	impact	NOUN
gujaf-280	177	38	on	on	ADP
gujaf-280	177	39	performance	performance	NOUN
gujaf-280	177	40	,	,	PUNCT
gujaf-280	177	41	some	some	DET
gujaf-280	177	42	racial	racial	ADJ
gujaf-280	177	43	groupings	grouping	NOUN
gujaf-280	177	44	have	have	VERB
gujaf-280	177	45	a	a	DET
gujaf-280	177	46	favorable	favorable	ADJ
gujaf-280	177	47	and	and	CCONJ
gujaf-280	177	48	substantial	substantial	ADJ
gujaf-280	177	49	link	link	NOUN
gujaf-280	177	50	with	with	ADP
gujaf-280	177	51	business	business	NOUN
gujaf-280	177	52	success	success	NOUN
gujaf-280	177	53	.	.	PUNCT
gujaf-280	178	1	gap	gap	NOUN
gujaf-280	178	2	in	in	ADP
gujaf-280	178	3	literature	literature	NOUN
gujaf-280	178	4	this	this	DET
gujaf-280	178	5	study	study	NOUN
gujaf-280	178	6	looks	look	VERB
gujaf-280	178	7	at	at	ADP
gujaf-280	178	8	effect	effect	NOUN
gujaf-280	178	9	of	of	ADP
gujaf-280	178	10	number	number	NOUN
gujaf-280	178	11	of	of	ADP
gujaf-280	178	12	females	female	NOUN
gujaf-280	178	13	on	on	ADP
gujaf-280	178	14	board	board	NOUN
gujaf-280	178	15	on	on	ADP
gujaf-280	178	16	the	the	DET
gujaf-280	178	17	ownership	ownership	NOUN
gujaf-280	178	18	structure	structure	NOUN
gujaf-280	178	19	of	of	ADP
gujaf-280	178	20	a	a	DET
gujaf-280	178	21	company	company	NOUN
gujaf-280	178	22	.	.	PUNCT
gujaf-280	179	1	mixed	mixed	ADJ
gujaf-280	179	2	findings	finding	NOUN
gujaf-280	179	3	reported	report	VERB
gujaf-280	179	4	by	by	ADP
gujaf-280	179	5	previous	previous	ADJ
gujaf-280	179	6	studies	study	NOUN
gujaf-280	179	7	leave	leave	VERB
gujaf-280	179	8	the	the	DET
gujaf-280	179	9	study	study	NOUN
gujaf-280	179	10	on	on	ADP
gujaf-280	179	11	ownership	ownership	NOUN
gujaf-280	179	12	structure	structure	NOUN
gujaf-280	179	13	and	and	CCONJ
gujaf-280	179	14	gender	gender	NOUN
gujaf-280	179	15	diversity	diversity	NOUN
gujaf-280	179	16	inconclusive	inconclusive	ADJ
gujaf-280	179	17	,	,	PUNCT
gujaf-280	179	18	studies	study	NOUN
gujaf-280	179	19	like	like	ADP
gujaf-280	179	20	hassan	hassan	PROPN
gujaf-280	179	21	and	and	CCONJ
gujaf-280	179	22	tanko	tanko	PROPN
gujaf-280	179	23	(	(	PUNCT
gujaf-280	179	24	2023	2023	NUM
gujaf-280	179	25	)	)	PUNCT
gujaf-280	179	26	;	;	PUNCT
gujaf-280	179	27	haija	haija	X
gujaf-280	179	28	and	and	CCONJ
gujaf-280	179	29	alrabba	alrabba	NOUN
gujaf-280	179	30	(	(	PUNCT
gujaf-280	179	31	2021	2021	NUM
gujaf-280	179	32	)	)	PUNCT
gujaf-280	179	33	;	;	PUNCT
gujaf-280	179	34	adebiyi	adebiyi	NOUN
gujaf-280	179	35	and	and	CCONJ
gujaf-280	179	36	sunday	sunday	PROPN
gujaf-280	179	37	(	(	PUNCT
gujaf-280	179	38	2011	2011	NUM
gujaf-280	179	39	)	)	PUNCT
gujaf-280	179	40	carried	carry	VERB
gujaf-280	179	41	out	out	ADP
gujaf-280	179	42	studies	study	NOUN
gujaf-280	179	43	on	on	ADP
gujaf-280	179	44	ownership	ownership	NOUN
gujaf-280	179	45	structure	structure	NOUN
gujaf-280	179	46	and	and	CCONJ
gujaf-280	179	47	firms	firm	NOUN
gujaf-280	179	48	’	’	PART
gujaf-280	179	49	performance	performance	NOUN
gujaf-280	179	50	,	,	PUNCT
gujaf-280	179	51	also	also	ADV
gujaf-280	179	52	,	,	PUNCT
gujaf-280	179	53	sabo	sabo	NOUN
gujaf-280	179	54	(	(	PUNCT
gujaf-280	179	55	2018	2018	NUM
gujaf-280	179	56	)	)	PUNCT
gujaf-280	179	57	,	,	PUNCT
gujaf-280	179	58	nizar	nizar	PROPN
gujaf-280	179	59	,	,	PUNCT
gujaf-280	179	60	et	et	PROPN
gujaf-280	179	61	al	al	PROPN
gujaf-280	179	62	(	(	PUNCT
gujaf-280	179	63	2021	2021	NUM
gujaf-280	179	64	)	)	PUNCT
gujaf-280	179	65	and	and	CCONJ
gujaf-280	179	66	nome	nome	PROPN
gujaf-280	179	67	and	and	CCONJ
gujaf-280	179	68	nwankwo	nwankwo	PROPN
gujaf-280	179	69	(	(	PUNCT
gujaf-280	179	70	2022	2022	NUM
gujaf-280	179	71	)	)	PUNCT
gujaf-280	179	72	conducted	conduct	VERB
gujaf-280	179	73	a	a	DET
gujaf-280	179	74	study	study	NOUN
gujaf-280	179	75	on	on	ADP
gujaf-280	179	76	female	female	ADJ
gujaf-280	179	77	inclusion	inclusion	NOUN
gujaf-280	179	78	and	and	CCONJ
gujaf-280	179	79	financial	financial	ADJ
gujaf-280	179	80	performance	performance	NOUN
gujaf-280	179	81	,	,	PUNCT
gujaf-280	179	82	despite	despite	SCONJ
gujaf-280	179	83	the	the	DET
gujaf-280	179	84	thousands	thousand	NOUN
gujaf-280	179	85	of	of	ADP
gujaf-280	179	86	articles	article	NOUN
gujaf-280	179	87	published	publish	VERB
gujaf-280	179	88	on	on	ADP
gujaf-280	179	89	ownership	ownership	NOUN
gujaf-280	179	90	structure	structure	NOUN
gujaf-280	179	91	and	and	CCONJ
gujaf-280	179	92	female	female	ADJ
gujaf-280	179	93	inclusion	inclusion	NOUN
gujaf-280	179	94	,	,	PUNCT
gujaf-280	179	95	we	we	PRON
gujaf-280	179	96	are	be	AUX
gujaf-280	179	97	far	far	ADV
gujaf-280	179	98	from	from	ADP
gujaf-280	179	99	reaching	reach	VERB
gujaf-280	179	100	a	a	DET
gujaf-280	179	101	consensus	consensus	NOUN
gujaf-280	179	102	.	.	PUNCT
gujaf-280	180	1	it	it	PRON
gujaf-280	180	2	is	be	AUX
gujaf-280	180	3	one	one	NUM
gujaf-280	180	4	of	of	ADP
gujaf-280	180	5	the	the	DET
gujaf-280	180	6	most	most	ADV
gujaf-280	180	7	puzzling	puzzling	ADJ
gujaf-280	180	8	dilemmas	dilemma	NOUN
gujaf-280	180	9	in	in	ADP
gujaf-280	180	10	the	the	DET
gujaf-280	180	11	corporate	corporate	ADJ
gujaf-280	180	12	finance	finance	NOUN
gujaf-280	180	13	and	and	CCONJ
gujaf-280	180	14	governance	governance	NOUN
gujaf-280	180	15	literature	literature	NOUN
gujaf-280	180	16	gusau	gusau	PROPN
gujaf-280	180	17	journal	journal	PROPN
gujaf-280	180	18	of	of	ADP
gujaf-280	180	19	accounting	accounting	NOUN
gujaf-280	180	20	and	and	CCONJ
gujaf-280	180	21	finance	finance	NOUN
gujaf-280	180	22	,	,	PUNCT
gujaf-280	180	23	vol	vol	NOUN
gujaf-280	180	24	.	.	PROPN
gujaf-280	180	25	5	5	NUM
gujaf-280	180	26	,	,	PUNCT
gujaf-280	180	27	issue	issue	NOUN
gujaf-280	180	28	1	1	NUM
gujaf-280	180	29	,	,	PUNCT
gujaf-280	180	30	april	april	PROPN
gujaf-280	180	31	,	,	PUNCT
gujaf-280	180	32	2024	2024	NUM
gujaf-280	180	33	136	136	NUM
gujaf-280	180	34	(	(	PUNCT
gujaf-280	180	35	alazzani	alazzani	PROPN
gujaf-280	180	36	2021	2021	NUM
gujaf-280	180	37	)	)	PUNCT
gujaf-280	180	38	,	,	PUNCT
gujaf-280	180	39	this	this	DET
gujaf-280	180	40	call	call	NOUN
gujaf-280	180	41	for	for	ADP
gujaf-280	180	42	the	the	DET
gujaf-280	180	43	need	need	NOUN
gujaf-280	180	44	to	to	PART
gujaf-280	180	45	examine	examine	VERB
gujaf-280	180	46	the	the	DET
gujaf-280	180	47	influence	influence	NOUN
gujaf-280	180	48	of	of	ADP
gujaf-280	180	49	the	the	DET
gujaf-280	180	50	representation	representation	NOUN
gujaf-280	180	51	of	of	ADP
gujaf-280	180	52	female	female	ADJ
gujaf-280	180	53	directors	director	NOUN
gujaf-280	180	54	on	on	ADP
gujaf-280	180	55	boards	board	NOUN
gujaf-280	180	56	,	,	PUNCT
gujaf-280	180	57	and	and	CCONJ
gujaf-280	180	58	its	its	PRON
gujaf-280	180	59	drives	drive	NOUN
gujaf-280	180	60	the	the	DET
gujaf-280	180	61	ownership	ownership	NOUN
gujaf-280	180	62	of	of	ADP
gujaf-280	180	63	companies	company	NOUN
gujaf-280	180	64	which	which	PRON
gujaf-280	180	65	can	can	AUX
gujaf-280	180	66	equally	equally	ADV
gujaf-280	180	67	affects	affect	VERB
gujaf-280	180	68	the	the	DET
gujaf-280	180	69	financial	financial	ADJ
gujaf-280	180	70	performance	performance	NOUN
gujaf-280	180	71	of	of	ADP
gujaf-280	180	72	companies	company	NOUN
gujaf-280	180	73	in	in	ADP
gujaf-280	180	74	all	all	DET
gujaf-280	180	75	the	the	DET
gujaf-280	180	76	sectors	sector	NOUN
gujaf-280	180	77	of	of	ADP
gujaf-280	180	78	the	the	DET
gujaf-280	180	79	economy	economy	NOUN
gujaf-280	180	80	.	.	PUNCT
gujaf-280	181	1	resource	resource	NOUN
gujaf-280	181	2	dependence	dependence	NOUN
gujaf-280	181	3	theory	theory	NOUN
gujaf-280	181	4	is	be	AUX
gujaf-280	181	5	relevant	relevant	ADJ
gujaf-280	181	6	to	to	ADP
gujaf-280	181	7	this	this	DET
gujaf-280	181	8	study	study	NOUN
gujaf-280	181	9	because	because	SCONJ
gujaf-280	181	10	it	it	PRON
gujaf-280	181	11	outlines	outline	VERB
gujaf-280	181	12	possible	possible	ADJ
gujaf-280	181	13	resources	resource	NOUN
gujaf-280	181	14	embedded	embed	VERB
gujaf-280	181	15	in	in	ADP
gujaf-280	181	16	a	a	DET
gujaf-280	181	17	female	female	ADJ
gujaf-280	181	18	inclusion	inclusion	NOUN
gujaf-280	181	19	and	and	CCONJ
gujaf-280	181	20	its	its	PRON
gujaf-280	181	21	abilities	ability	NOUN
gujaf-280	181	22	that	that	PRON
gujaf-280	181	23	help	help	VERB
gujaf-280	181	24	the	the	DET
gujaf-280	181	25	organization	organization	NOUN
gujaf-280	181	26	reduce	reduce	VERB
gujaf-280	181	27	the	the	DET
gujaf-280	181	28	gap	gap	NOUN
gujaf-280	181	29	in	in	ADP
gujaf-280	181	30	the	the	DET
gujaf-280	181	31	assessment	assessment	NOUN
gujaf-280	181	32	and	and	CCONJ
gujaf-280	181	33	control	control	NOUN
gujaf-280	181	34	over	over	ADP
gujaf-280	181	35	the	the	DET
gujaf-280	181	36	ownership	ownership	NOUN
gujaf-280	181	37	structure	structure	NOUN
gujaf-280	181	38	needed	need	VERB
gujaf-280	181	39	for	for	ADP
gujaf-280	181	40	organizational	organizational	ADJ
gujaf-280	181	41	success	success	NOUN
gujaf-280	181	42	.	.	PUNCT
gujaf-280	182	1	it	it	PRON
gujaf-280	182	2	is	be	AUX
gujaf-280	182	3	equally	equally	ADV
gujaf-280	182	4	observed	observe	VERB
gujaf-280	182	5	that	that	SCONJ
gujaf-280	182	6	the	the	DET
gujaf-280	182	7	empirical	empirical	ADJ
gujaf-280	182	8	support	support	NOUN
gujaf-280	182	9	for	for	ADP
gujaf-280	182	10	resource	resource	NOUN
gujaf-280	182	11	dependence	dependence	NOUN
gujaf-280	182	12	theory	theory	NOUN
gujaf-280	182	13	and	and	CCONJ
gujaf-280	182	14	its	its	PRON
gujaf-280	182	15	application	application	NOUN
gujaf-280	182	16	to	to	ADP
gujaf-280	182	17	ownership	ownership	NOUN
gujaf-280	182	18	structure	structure	NOUN
gujaf-280	182	19	and	and	CCONJ
gujaf-280	182	20	female	female	ADJ
gujaf-280	182	21	inclusion	inclusion	NOUN
gujaf-280	182	22	in	in	ADP
gujaf-280	182	23	nigerian	nigerian	ADJ
gujaf-280	182	24	listed	list	VERB
gujaf-280	182	25	companies	company	NOUN
gujaf-280	182	26	is	be	AUX
gujaf-280	182	27	scarce	scarce	ADJ
gujaf-280	182	28	in	in	ADP
gujaf-280	182	29	existing	exist	VERB
gujaf-280	182	30	studies	study	NOUN
gujaf-280	182	31	as	as	SCONJ
gujaf-280	182	32	many	many	ADJ
gujaf-280	182	33	studies	study	NOUN
gujaf-280	182	34	that	that	PRON
gujaf-280	182	35	considered	consider	VERB
gujaf-280	182	36	ownership	ownership	NOUN
gujaf-280	182	37	structure	structure	NOUN
gujaf-280	182	38	female	female	ADJ
gujaf-280	182	39	inclusion	inclusion	NOUN
gujaf-280	182	40	are	be	AUX
gujaf-280	182	41	anchored	anchor	VERB
gujaf-280	182	42	on	on	ADP
gujaf-280	182	43	agency	agency	NOUN
gujaf-280	182	44	theory	theory	NOUN
gujaf-280	182	45	which	which	PRON
gujaf-280	182	46	is	be	AUX
gujaf-280	182	47	the	the	DET
gujaf-280	182	48	most	most	ADV
gujaf-280	182	49	common	common	ADJ
gujaf-280	182	50	theories	theory	NOUN
gujaf-280	182	51	used	use	VERB
gujaf-280	182	52	to	to	PART
gujaf-280	182	53	support	support	VERB
gujaf-280	182	54	the	the	DET
gujaf-280	182	55	view	view	NOUN
gujaf-280	182	56	that	that	SCONJ
gujaf-280	182	57	ownership	ownership	NOUN
gujaf-280	182	58	structure	structure	NOUN
gujaf-280	182	59	and	and	CCONJ
gujaf-280	182	60	female	female	ADJ
gujaf-280	182	61	inclusion	inclusion	NOUN
gujaf-280	182	62	is	be	AUX
gujaf-280	182	63	linked	link	VERB
gujaf-280	182	64	to	to	ADP
gujaf-280	182	65	firm	firm	ADJ
gujaf-280	182	66	performance	performance	NOUN
gujaf-280	182	67	.	.	PUNCT
gujaf-280	183	1	this	this	DET
gujaf-280	183	2	study	study	NOUN
gujaf-280	183	3	fills	fill	VERB
gujaf-280	183	4	this	this	DET
gujaf-280	183	5	gap	gap	NOUN
gujaf-280	183	6	.	.	PUNCT
gujaf-280	184	1	3	3	X
gujaf-280	184	2	.	.	X
gujaf-280	184	3	methodology	methodology	NOUN
gujaf-280	184	4	the	the	DET
gujaf-280	184	5	research	research	NOUN
gujaf-280	184	6	is	be	AUX
gujaf-280	184	7	quantitative	quantitative	ADJ
gujaf-280	184	8	in	in	ADP
gujaf-280	184	9	nature	nature	NOUN
gujaf-280	184	10	.	.	PUNCT
gujaf-280	185	1	the	the	DET
gujaf-280	185	2	study	study	NOUN
gujaf-280	185	3	adopted	adopt	VERB
gujaf-280	185	4	longitudinal	longitudinal	ADJ
gujaf-280	185	5	research	research	NOUN
gujaf-280	185	6	design	design	NOUN
gujaf-280	185	7	because	because	SCONJ
gujaf-280	185	8	the	the	DET
gujaf-280	185	9	study	study	NOUN
gujaf-280	185	10	data	datum	NOUN
gujaf-280	185	11	collected	collect	VERB
gujaf-280	185	12	relates	relate	VERB
gujaf-280	185	13	to	to	ADP
gujaf-280	185	14	a	a	DET
gujaf-280	185	15	set	set	NOUN
gujaf-280	185	16	of	of	ADP
gujaf-280	185	17	firms	firm	NOUN
gujaf-280	185	18	over	over	ADP
gujaf-280	185	19	a	a	DET
gujaf-280	185	20	specified	specified	ADJ
gujaf-280	185	21	period	period	NOUN
gujaf-280	185	22	of	of	ADP
gujaf-280	185	23	time	time	NOUN
gujaf-280	185	24	.	.	PUNCT
gujaf-280	186	1	the	the	DET
gujaf-280	186	2	data	datum	NOUN
gujaf-280	186	3	were	be	AUX
gujaf-280	186	4	used	use	VERB
gujaf-280	186	5	as	as	SCONJ
gujaf-280	186	6	presented	present	VERB
gujaf-280	186	7	by	by	ADP
gujaf-280	186	8	the	the	DET
gujaf-280	186	9	firms	firm	NOUN
gujaf-280	186	10	without	without	ADP
gujaf-280	186	11	interface	interface	NOUN
gujaf-280	186	12	by	by	ADP
gujaf-280	186	13	the	the	DET
gujaf-280	186	14	researcher	researcher	NOUN
gujaf-280	186	15	.	.	PUNCT
gujaf-280	187	1	the	the	DET
gujaf-280	187	2	population	population	NOUN
gujaf-280	187	3	of	of	ADP
gujaf-280	187	4	the	the	DET
gujaf-280	187	5	study	study	NOUN
gujaf-280	187	6	comprise	comprise	VERB
gujaf-280	187	7	48	48	NUM
gujaf-280	187	8	financial	financial	ADJ
gujaf-280	187	9	firms	firm	NOUN
gujaf-280	187	10	listed	list	VERB
gujaf-280	187	11	on	on	ADP
gujaf-280	187	12	the	the	DET
gujaf-280	187	13	nigeria	nigeria	PROPN
gujaf-280	187	14	exchange	exchange	PROPN
gujaf-280	187	15	group	group	PROPN
gujaf-280	187	16	(	(	PUNCT
gujaf-280	187	17	ngx	ngx	PROPN
gujaf-280	187	18	)	)	PUNCT
gujaf-280	187	19	as	as	ADP
gujaf-280	187	20	of	of	ADP
gujaf-280	187	21	31st	31st	ADJ
gujaf-280	187	22	december	december	PROPN
gujaf-280	187	23	,	,	PUNCT
gujaf-280	187	24	2022	2022	NUM
gujaf-280	187	25	.	.	PUNCT
gujaf-280	188	1	the	the	DET
gujaf-280	188	2	census	census	NOUN
gujaf-280	188	3	sampling	sample	VERB
gujaf-280	188	4	method	method	NOUN
gujaf-280	188	5	was	be	AUX
gujaf-280	188	6	used	use	VERB
gujaf-280	188	7	to	to	PART
gujaf-280	188	8	select	select	VERB
gujaf-280	188	9	all	all	DET
gujaf-280	188	10	the	the	DET
gujaf-280	188	11	population	population	NOUN
gujaf-280	188	12	as	as	ADP
gujaf-280	188	13	sample	sample	NOUN
gujaf-280	188	14	size	size	NOUN
gujaf-280	188	15	of	of	ADP
gujaf-280	188	16	the	the	DET
gujaf-280	188	17	study	study	NOUN
gujaf-280	188	18	.	.	PUNCT
gujaf-280	189	1	data	datum	NOUN
gujaf-280	189	2	were	be	AUX
gujaf-280	189	3	collected	collect	VERB
gujaf-280	189	4	from	from	ADP
gujaf-280	189	5	secondary	secondary	ADJ
gujaf-280	189	6	source	source	NOUN
gujaf-280	189	7	via	via	ADP
gujaf-280	189	8	the	the	DET
gujaf-280	189	9	published	publish	VERB
gujaf-280	189	10	annual	annual	ADJ
gujaf-280	189	11	reports	report	NOUN
gujaf-280	189	12	of	of	ADP
gujaf-280	189	13	the	the	DET
gujaf-280	189	14	financial	financial	ADJ
gujaf-280	189	15	firms	firm	NOUN
gujaf-280	189	16	for	for	ADP
gujaf-280	189	17	a	a	DET
gujaf-280	189	18	period	period	NOUN
gujaf-280	189	19	of	of	ADP
gujaf-280	189	20	twelve	twelve	NUM
gujaf-280	189	21	years	year	NOUN
gujaf-280	189	22	covering	cover	VERB
gujaf-280	189	23	2011	2011	NUM
gujaf-280	189	24	to	to	ADP
gujaf-280	189	25	2022	2022	NUM
gujaf-280	189	26	.	.	PUNCT
gujaf-280	190	1	data	datum	NOUN
gujaf-280	190	2	collected	collect	VERB
gujaf-280	190	3	were	be	AUX
gujaf-280	190	4	analysed	analyse	VERB
gujaf-280	190	5	using	use	VERB
gujaf-280	190	6	descriptive	descriptive	ADJ
gujaf-280	190	7	statistics	statistic	NOUN
gujaf-280	190	8	and	and	CCONJ
gujaf-280	190	9	panel	panel	NOUN
gujaf-280	190	10	regression	regression	NOUN
gujaf-280	190	11	analysis	analysis	NOUN
gujaf-280	190	12	.	.	PUNCT
gujaf-280	191	1	model	model	NOUN
gujaf-280	191	2	specification	specification	NOUN
gujaf-280	191	3	composite	composite	ADJ
gujaf-280	191	4	model	model	NOUN
gujaf-280	191	5	designed	design	VERB
gujaf-280	191	6	is	be	AUX
gujaf-280	191	7	adopted	adopt	VERB
gujaf-280	191	8	in	in	ADP
gujaf-280	191	9	the	the	DET
gujaf-280	191	10	study	study	NOUN
gujaf-280	191	11	as	as	SCONJ
gujaf-280	191	12	proposed	propose	VERB
gujaf-280	191	13	by	by	ADP
gujaf-280	191	14	box	box	PROPN
gujaf-280	191	15	and	and	CCONJ
gujaf-280	191	16	wilson	wilson	PROPN
gujaf-280	191	17	(	(	PUNCT
gujaf-280	191	18	1951	1951	NUM
gujaf-280	191	19	)	)	PUNCT
gujaf-280	191	20	.	.	PUNCT
gujaf-280	192	1	this	this	PRON
gujaf-280	192	2	is	be	AUX
gujaf-280	192	3	the	the	DET
gujaf-280	192	4	model	model	NOUN
gujaf-280	192	5	that	that	PRON
gujaf-280	192	6	combines	combine	VERB
gujaf-280	192	7	data	datum	NOUN
gujaf-280	192	8	from	from	ADP
gujaf-280	192	9	more	more	ADJ
gujaf-280	192	10	than	than	ADP
gujaf-280	192	11	one	one	NUM
gujaf-280	192	12	direct	direct	ADJ
gujaf-280	192	13	query	query	NOUN
gujaf-280	192	14	source	source	NOUN
gujaf-280	192	15	to	to	PART
gujaf-280	192	16	reflect	reflect	VERB
gujaf-280	192	17	the	the	DET
gujaf-280	192	18	association	association	NOUN
gujaf-280	192	19	between	between	ADP
gujaf-280	192	20	variables	variable	NOUN
gujaf-280	192	21	of	of	ADP
gujaf-280	192	22	firms	firm	NOUN
gujaf-280	192	23	'	'	PART
gujaf-280	192	24	performance	performance	NOUN
gujaf-280	192	25	and	and	CCONJ
gujaf-280	192	26	the	the	DET
gujaf-280	192	27	combination	combination	NOUN
gujaf-280	192	28	of	of	ADP
gujaf-280	192	29	ownership	ownership	NOUN
gujaf-280	192	30	structure	structure	NOUN
gujaf-280	192	31	and	and	CCONJ
gujaf-280	192	32	female	female	ADJ
gujaf-280	192	33	inclusion	inclusion	NOUN
gujaf-280	192	34	of	of	ADP
gujaf-280	192	35	listed	list	VERB
gujaf-280	192	36	nigerian	nigerian	ADJ
gujaf-280	192	37	firms	firm	NOUN
gujaf-280	192	38	.	.	PUNCT
gujaf-280	193	1	the	the	DET
gujaf-280	193	2	linear	linear	PROPN
gujaf-280	193	3	representation	representation	NOUN
gujaf-280	193	4	of	of	ADP
gujaf-280	193	5	the	the	DET
gujaf-280	193	6	study	study	NOUN
gujaf-280	193	7	model	model	NOUN
gujaf-280	193	8	is	be	AUX
gujaf-280	193	9	shown	show	VERB
gujaf-280	193	10	as	as	ADP
gujaf-280	193	11	:	:	PUNCT
gujaf-280	193	12	fi	fi	NOUN
gujaf-280	193	13	=	=	SYM
gujaf-280	193	14	(	(	PUNCT
gujaf-280	193	15	maow	maow	PROPN
gujaf-280	193	16	,	,	PUNCT
gujaf-280	193	17	insow	insow	PROPN
gujaf-280	193	18	,	,	PUNCT
gujaf-280	193	19	frow	frow	PROPN
gujaf-280	193	20	)	)	PUNCT
gujaf-280	193	21	----------------------------------------------equation	----------------------------------------------equation	NOUN
gujaf-280	193	22	1	1	NUM
gujaf-280	193	23	fi	fi	NOUN
gujaf-280	193	24	=	=	NOUN
gujaf-280	193	25	β0	β0	NOUN
gujaf-280	194	1	+	+	CCONJ
gujaf-280	194	2	β1	β1	PROPN
gujaf-280	194	3	mowit	mowit	NOUN
gujaf-280	194	4	+	+	NOUN
gujaf-280	194	5	β2	β2	VERB
gujaf-280	194	6	iowit+	iowit+	X
gujaf-280	194	7	β3	β3	VERB
gujaf-280	194	8	fowit+eit	fowit+eit	NOUN
gujaf-280	194	9	------------------------------equation	------------------------------equation	NOUN
gujaf-280	194	10	2	2	NUM
gujaf-280	194	11	where	where	SCONJ
gujaf-280	194	12	:	:	PUNCT
gujaf-280	194	13	fi	fi	NOUN
gujaf-280	194	14	=	=	ADJ
gujaf-280	194	15	female	female	ADJ
gujaf-280	194	16	inclusion	inclusion	NOUN
gujaf-280	194	17	gusau	gusau	PROPN
gujaf-280	194	18	journal	journal	NOUN
gujaf-280	194	19	of	of	ADP
gujaf-280	194	20	accounting	accounting	NOUN
gujaf-280	194	21	and	and	CCONJ
gujaf-280	194	22	finance	finance	NOUN
gujaf-280	194	23	,	,	PUNCT
gujaf-280	194	24	vol	vol	NOUN
gujaf-280	194	25	.	.	PROPN
gujaf-280	194	26	5	5	NUM
gujaf-280	194	27	,	,	PUNCT
gujaf-280	194	28	issue	issue	NOUN
gujaf-280	194	29	1	1	NUM
gujaf-280	194	30	,	,	PUNCT
gujaf-280	194	31	april	april	PROPN
gujaf-280	194	32	,	,	PUNCT
gujaf-280	194	33	2024	2024	NUM
gujaf-280	194	34	137	137	NUM
gujaf-280	194	35	maow	maow	NOUN
gujaf-280	194	36	=	=	SYM
gujaf-280	194	37	managerial	managerial	ADJ
gujaf-280	194	38	ownership	ownership	NOUN
gujaf-280	194	39	inow=	inow=	NUM
gujaf-280	194	40	institutional	institutional	ADJ
gujaf-280	194	41	ownership	ownership	NOUN
gujaf-280	194	42	fow	fow	NOUN
gujaf-280	194	43	=	=	PUNCT
gujaf-280	194	44	foreign	foreign	ADJ
gujaf-280	194	45	ownership	ownership	NOUN
gujaf-280	194	46	;	;	PUNCT
gujaf-280	195	1	β0	β0	NOUN
gujaf-280	195	2	=	=	PUNCT
gujaf-280	195	3	the	the	DET
gujaf-280	195	4	constant	constant	ADJ
gujaf-280	195	5	;	;	PUNCT
gujaf-280	195	6	β1β3	β1β3	PUNCT
gujaf-280	195	7	=	=	NOUN
gujaf-280	195	8	the	the	DET
gujaf-280	195	9	coefficients	coefficient	NOUN
gujaf-280	195	10	of	of	ADP
gujaf-280	195	11	the	the	DET
gujaf-280	195	12	independent	independent	ADJ
gujaf-280	195	13	variables	variable	NOUN
gujaf-280	195	14	;	;	PUNCT
gujaf-280	195	15	eit	eit	X
gujaf-280	195	16	=	=	NOUN
gujaf-280	195	17	the	the	DET
gujaf-280	195	18	error	error	NOUN
gujaf-280	195	19	term	term	NOUN
gujaf-280	195	20	in	in	ADP
gujaf-280	195	21	order	order	NOUN
gujaf-280	195	22	to	to	PART
gujaf-280	195	23	achieve	achieve	VERB
gujaf-280	195	24	the	the	DET
gujaf-280	195	25	second	second	ADJ
gujaf-280	195	26	objective	objective	NOUN
gujaf-280	195	27	;	;	PUNCT
gujaf-280	195	28	the	the	DET
gujaf-280	195	29	model	model	NOUN
gujaf-280	195	30	will	will	AUX
gujaf-280	195	31	be	be	AUX
gujaf-280	195	32	modified	modify	VERB
gujaf-280	195	33	by	by	ADP
gujaf-280	195	34	introducing	introduce	VERB
gujaf-280	195	35	female	female	ADJ
gujaf-280	195	36	inclusion	inclusion	NOUN
gujaf-280	195	37	into	into	ADP
gujaf-280	195	38	the	the	DET
gujaf-280	195	39	model	model	NOUN
gujaf-280	195	40	as	as	ADP
gujaf-280	195	41	a	a	DET
gujaf-280	195	42	moderating	moderate	VERB
gujaf-280	195	43	variable	variable	NOUN
gujaf-280	195	44	on	on	ADP
gujaf-280	195	45	the	the	DET
gujaf-280	195	46	effect	effect	NOUN
gujaf-280	195	47	of	of	ADP
gujaf-280	195	48	ownership	ownership	NOUN
gujaf-280	195	49	structure	structure	NOUN
gujaf-280	195	50	on	on	ADP
gujaf-280	195	51	the	the	DET
gujaf-280	195	52	firm	firm	ADJ
gujaf-280	195	53	value	value	NOUN
gujaf-280	195	54	of	of	ADP
gujaf-280	195	55	financial	financial	ADJ
gujaf-280	195	56	service	service	NOUN
gujaf-280	195	57	firms	firm	NOUN
gujaf-280	195	58	in	in	ADP
gujaf-280	195	59	nigeria	nigeria	PROPN
gujaf-280	195	60	.	.	PUNCT
gujaf-280	196	1	fi	fi	INTJ
gujaf-280	197	1	it	it	PRON
gujaf-280	197	2	=	=	PUNCT
gujaf-280	198	1	β0	β0	NOUN
gujaf-280	198	2	+	+	CCONJ
gujaf-280	198	3	β1	β1	PROPN
gujaf-280	198	4	mowit	mowit	NOUN
gujaf-280	198	5	+	+	PROPN
gujaf-280	198	6	β2	β2	ADJ
gujaf-280	198	7	iowit	iowit	NOUN
gujaf-280	198	8	+	+	CCONJ
gujaf-280	198	9	β3	β3	VERB
gujaf-280	198	10	fowit	fowit	NOUN
gujaf-280	198	11	+	+	PROPN
gujaf-280	198	12	eit	eit	PROPN
gujaf-280	198	13	------------------------equation	------------------------equation	NOUN
gujaf-280	198	14	4	4	NUM
gujaf-280	198	15	based	base	VERB
gujaf-280	198	16	on	on	ADP
gujaf-280	198	17	literature	literature	NOUN
gujaf-280	198	18	reviewed	review	VERB
gujaf-280	198	19	and	and	CCONJ
gujaf-280	198	20	theory	theory	NOUN
gujaf-280	198	21	,	,	PUNCT
gujaf-280	198	22	the	the	DET
gujaf-280	198	23	a	a	DET
gujaf-280	198	24	priori	priori	ADJ
gujaf-280	198	25	expectation	expectation	NOUN
gujaf-280	198	26	is	be	AUX
gujaf-280	198	27	:	:	PUNCT
gujaf-280	198	28	β1	β1	VERB
gujaf-280	198	29	>	>	X
gujaf-280	198	30	0	0	PROPN
gujaf-280	198	31	,	,	PUNCT
gujaf-280	198	32	β2	β2	VERB
gujaf-280	198	33	>	>	X
gujaf-280	198	34	0	0	PROPN
gujaf-280	198	35	,	,	PUNCT
gujaf-280	198	36	β3	β3	VERB
gujaf-280	198	37	>	>	X
gujaf-280	198	38	0	0	X
gujaf-280	198	39	.	.	NOUN
gujaf-280	198	40	4.0	4.0	NUM
gujaf-280	198	41	data	datum	NOUN
gujaf-280	198	42	analysis	analysis	NOUN
gujaf-280	198	43	presentation	presentation	NOUN
gujaf-280	198	44	this	this	DET
gujaf-280	198	45	session	session	NOUN
gujaf-280	198	46	presents	present	VERB
gujaf-280	198	47	both	both	CCONJ
gujaf-280	198	48	descriptive	descriptive	ADJ
gujaf-280	198	49	and	and	CCONJ
gujaf-280	198	50	inferential	inferential	ADJ
gujaf-280	198	51	analysis	analysis	NOUN
gujaf-280	198	52	performed	perform	VERB
gujaf-280	198	53	in	in	ADP
gujaf-280	198	54	order	order	NOUN
gujaf-280	198	55	to	to	PART
gujaf-280	198	56	achieve	achieve	VERB
gujaf-280	198	57	the	the	DET
gujaf-280	198	58	objective	objective	NOUN
gujaf-280	198	59	of	of	ADP
gujaf-280	198	60	the	the	DET
gujaf-280	198	61	study	study	NOUN
gujaf-280	198	62	.	.	PUNCT
gujaf-280	199	1	results	result	NOUN
gujaf-280	199	2	of	of	ADP
gujaf-280	199	3	descriptive	descriptive	ADJ
gujaf-280	199	4	statistics	statistic	NOUN
gujaf-280	199	5	the	the	DET
gujaf-280	199	6	mean	mean	ADJ
gujaf-280	199	7	female	female	ADJ
gujaf-280	199	8	inclusion	inclusion	NOUN
gujaf-280	199	9	(	(	PUNCT
gujaf-280	199	10	fi	fi	NOUN
gujaf-280	199	11	)	)	PUNCT
gujaf-280	199	12	score	score	NOUN
gujaf-280	199	13	is	be	AUX
gujaf-280	199	14	15.25	15.25	NUM
gujaf-280	199	15	percent	percent	NOUN
gujaf-280	199	16	(	(	PUNCT
gujaf-280	199	17	%	%	NOUN
gujaf-280	199	18	)	)	PUNCT
gujaf-280	199	19	,	,	PUNCT
gujaf-280	199	20	as	as	SCONJ
gujaf-280	199	21	presented	present	VERB
gujaf-280	199	22	in	in	ADP
gujaf-280	199	23	table	table	NOUN
gujaf-280	199	24	1	1	NUM
gujaf-280	199	25	,	,	PUNCT
gujaf-280	199	26	indicating	indicate	VERB
gujaf-280	199	27	,	,	PUNCT
gujaf-280	199	28	on	on	ADP
gujaf-280	199	29	average	average	ADJ
gujaf-280	199	30	,	,	PUNCT
gujaf-280	199	31	very	very	ADV
gujaf-280	199	32	low	low	ADJ
gujaf-280	199	33	involvement	involvement	NOUN
gujaf-280	199	34	of	of	ADP
gujaf-280	199	35	female	female	ADJ
gujaf-280	199	36	gender	gender	NOUN
gujaf-280	199	37	on	on	ADP
gujaf-280	199	38	the	the	DET
gujaf-280	199	39	board	board	NOUN
gujaf-280	199	40	of	of	ADP
gujaf-280	199	41	listed	list	VERB
gujaf-280	199	42	financial	financial	ADJ
gujaf-280	199	43	firms	firm	NOUN
gujaf-280	199	44	in	in	ADP
gujaf-280	199	45	nigeria	nigeria	PROPN
gujaf-280	199	46	.	.	PUNCT
gujaf-280	200	1	the	the	DET
gujaf-280	200	2	distribution	distribution	NOUN
gujaf-280	200	3	is	be	AUX
gujaf-280	200	4	slightly	slightly	ADV
gujaf-280	200	5	positively	positively	ADV
gujaf-280	200	6	skewed	skew	VERB
gujaf-280	200	7	,	,	PUNCT
gujaf-280	200	8	suggesting	suggest	VERB
gujaf-280	200	9	that	that	SCONJ
gujaf-280	200	10	more	more	ADJ
gujaf-280	200	11	firms	firm	NOUN
gujaf-280	200	12	have	have	VERB
gujaf-280	200	13	lower	low	ADJ
gujaf-280	200	14	gender	gender	NOUN
gujaf-280	200	15	diversity	diversity	NOUN
gujaf-280	200	16	compared	compare	VERB
gujaf-280	200	17	to	to	ADP
gujaf-280	200	18	those	those	PRON
gujaf-280	200	19	with	with	ADP
gujaf-280	200	20	higher	high	ADJ
gujaf-280	200	21	diversity	diversity	NOUN
gujaf-280	200	22	.	.	PUNCT
gujaf-280	201	1	the	the	DET
gujaf-280	201	2	data	datum	NOUN
gujaf-280	201	3	has	have	VERB
gujaf-280	201	4	a	a	DET
gujaf-280	201	5	mild	mild	ADJ
gujaf-280	201	6	leptokurtic	leptokurtic	ADJ
gujaf-280	201	7	shape	shape	NOUN
gujaf-280	201	8	,	,	PUNCT
gujaf-280	201	9	implying	imply	VERB
gujaf-280	201	10	that	that	SCONJ
gujaf-280	201	11	there	there	PRON
gujaf-280	201	12	are	be	VERB
gujaf-280	201	13	some	some	DET
gujaf-280	201	14	extreme	extreme	ADJ
gujaf-280	201	15	values	value	NOUN
gujaf-280	201	16	in	in	ADP
gujaf-280	201	17	terms	term	NOUN
gujaf-280	201	18	of	of	ADP
gujaf-280	201	19	gender	gender	NOUN
gujaf-280	201	20	diversity	diversity	NOUN
gujaf-280	201	21	.	.	PUNCT
gujaf-280	202	1	the	the	DET
gujaf-280	202	2	mean	mean	ADJ
gujaf-280	202	3	foreign	foreign	ADJ
gujaf-280	202	4	ownership	ownership	NOUN
gujaf-280	202	5	is	be	AUX
gujaf-280	202	6	2.27	2.27	NUM
gujaf-280	202	7	%	%	NOUN
gujaf-280	202	8	,	,	PUNCT
gujaf-280	202	9	with	with	ADP
gujaf-280	202	10	a	a	DET
gujaf-280	202	11	highly	highly	ADV
gujaf-280	202	12	positively	positively	ADV
gujaf-280	202	13	skewed	skewed	ADJ
gujaf-280	202	14	distribution	distribution	NOUN
gujaf-280	202	15	.	.	PUNCT
gujaf-280	203	1	this	this	PRON
gujaf-280	203	2	implies	imply	VERB
gujaf-280	203	3	that	that	SCONJ
gujaf-280	203	4	the	the	DET
gujaf-280	203	5	majority	majority	NOUN
gujaf-280	203	6	of	of	ADP
gujaf-280	203	7	firms	firm	NOUN
gujaf-280	203	8	have	have	VERB
gujaf-280	203	9	very	very	ADV
gujaf-280	203	10	low	low	ADJ
gujaf-280	203	11	foreign	foreign	ADJ
gujaf-280	203	12	ownership	ownership	NOUN
gujaf-280	203	13	,	,	PUNCT
gujaf-280	203	14	but	but	CCONJ
gujaf-280	203	15	there	there	PRON
gujaf-280	203	16	are	be	VERB
gujaf-280	203	17	a	a	DET
gujaf-280	203	18	few	few	ADJ
gujaf-280	203	19	with	with	ADP
gujaf-280	203	20	exceptionally	exceptionally	ADV
gujaf-280	203	21	high	high	ADJ
gujaf-280	203	22	foreign	foreign	ADJ
gujaf-280	203	23	ownership	ownership	NOUN
gujaf-280	203	24	percentages	percentage	NOUN
gujaf-280	203	25	.	.	PUNCT
gujaf-280	204	1	the	the	DET
gujaf-280	204	2	data	datum	NOUN
gujaf-280	204	3	has	have	VERB
gujaf-280	204	4	high	high	ADJ
gujaf-280	204	5	leptokurtosis	leptokurtosis	NOUN
gujaf-280	204	6	,	,	PUNCT
gujaf-280	204	7	indicating	indicate	VERB
gujaf-280	204	8	a	a	DET
gujaf-280	204	9	distribution	distribution	NOUN
gujaf-280	204	10	with	with	ADP
gujaf-280	204	11	heavy	heavy	ADJ
gujaf-280	204	12	tails	tail	NOUN
gujaf-280	204	13	,	,	PUNCT
gujaf-280	204	14	likely	likely	ADJ
gujaf-280	204	15	due	due	ADP
gujaf-280	204	16	to	to	ADP
gujaf-280	204	17	the	the	DET
gujaf-280	204	18	presence	presence	NOUN
gujaf-280	204	19	of	of	ADP
gujaf-280	204	20	outliers	outlier	NOUN
gujaf-280	204	21	.	.	PUNCT
gujaf-280	205	1	the	the	DET
gujaf-280	205	2	jarque	jarque	NOUN
gujaf-280	205	3	-	-	PUNCT
gujaf-280	205	4	bera	bera	NOUN
gujaf-280	205	5	test	test	NOUN
gujaf-280	205	6	strongly	strongly	ADV
gujaf-280	205	7	suggests	suggest	VERB
gujaf-280	205	8	non	non	ADJ
gujaf-280	205	9	-	-	NOUN
gujaf-280	205	10	normality	normality	ADJ
gujaf-280	205	11	,	,	PUNCT
gujaf-280	205	12	highlighting	highlight	VERB
gujaf-280	205	13	the	the	DET
gujaf-280	205	14	need	need	NOUN
gujaf-280	205	15	for	for	ADP
gujaf-280	205	16	caution	caution	NOUN
gujaf-280	205	17	when	when	SCONJ
gujaf-280	205	18	assuming	assume	VERB
gujaf-280	205	19	a	a	DET
gujaf-280	205	20	normal	normal	ADJ
gujaf-280	205	21	distribution	distribution	NOUN
gujaf-280	205	22	for	for	ADP
gujaf-280	205	23	foreign	foreign	ADJ
gujaf-280	205	24	ownership	ownership	NOUN
gujaf-280	205	25	.	.	PUNCT
gujaf-280	206	1	the	the	DET
gujaf-280	206	2	mean	mean	ADJ
gujaf-280	206	3	institutional	institutional	ADJ
gujaf-280	206	4	ownership	ownership	NOUN
gujaf-280	206	5	is	be	AUX
gujaf-280	206	6	45.35	45.35	NUM
gujaf-280	206	7	%	%	NOUN
gujaf-280	206	8	,	,	PUNCT
gujaf-280	206	9	suggesting	suggest	VERB
gujaf-280	206	10	a	a	DET
gujaf-280	206	11	moderate	moderate	ADJ
gujaf-280	206	12	level	level	NOUN
gujaf-280	206	13	of	of	ADP
gujaf-280	206	14	institutional	institutional	ADJ
gujaf-280	206	15	investment	investment	NOUN
gujaf-280	206	16	in	in	ADP
gujaf-280	206	17	the	the	DET
gujaf-280	206	18	companies	company	NOUN
gujaf-280	206	19	.	.	PUNCT
gujaf-280	207	1	the	the	DET
gujaf-280	207	2	distribution	distribution	NOUN
gujaf-280	207	3	is	be	AUX
gujaf-280	207	4	almost	almost	ADV
gujaf-280	207	5	symmetric	symmetric	ADJ
gujaf-280	207	6	,	,	PUNCT
gujaf-280	207	7	with	with	ADP
gujaf-280	207	8	low	low	ADJ
gujaf-280	207	9	skewness	skewness	NOUN
gujaf-280	207	10	and	and	CCONJ
gujaf-280	207	11	mild	mild	ADJ
gujaf-280	207	12	platykurtosis	platykurtosis	NOUN
gujaf-280	207	13	,	,	PUNCT
gujaf-280	207	14	indicating	indicate	VERB
gujaf-280	207	15	a	a	DET
gujaf-280	207	16	relatively	relatively	ADV
gujaf-280	207	17	balanced	balanced	ADJ
gujaf-280	207	18	distribution	distribution	NOUN
gujaf-280	207	19	without	without	ADP
gujaf-280	207	20	extreme	extreme	ADJ
gujaf-280	207	21	values	value	NOUN
gujaf-280	207	22	.	.	PUNCT
gujaf-280	208	1	the	the	DET
gujaf-280	208	2	jarque	jarque	NOUN
gujaf-280	208	3	-	-	PUNCT
gujaf-280	208	4	bera	bera	NOUN
gujaf-280	208	5	test	test	NOUN
gujaf-280	208	6	,	,	PUNCT
gujaf-280	208	7	while	while	SCONJ
gujaf-280	208	8	indicating	indicate	VERB
gujaf-280	208	9	nonnormality	nonnormality	NOUN
gujaf-280	208	10	,	,	PUNCT
gujaf-280	208	11	suggests	suggest	VERB
gujaf-280	208	12	that	that	SCONJ
gujaf-280	208	13	the	the	DET
gujaf-280	208	14	distribution	distribution	NOUN
gujaf-280	208	15	is	be	AUX
gujaf-280	208	16	closer	close	ADJ
gujaf-280	208	17	to	to	ADP
gujaf-280	208	18	normal	normal	ADJ
gujaf-280	208	19	compared	compare	VERB
gujaf-280	208	20	to	to	ADP
gujaf-280	208	21	the	the	DET
gujaf-280	208	22	other	other	ADJ
gujaf-280	208	23	variables	variable	NOUN
gujaf-280	208	24	.	.	PUNCT
gujaf-280	209	1	the	the	DET
gujaf-280	209	2	mean	mean	ADJ
gujaf-280	209	3	managerial	managerial	ADJ
gujaf-280	209	4	ownership	ownership	NOUN
gujaf-280	209	5	is	be	AUX
gujaf-280	209	6	11.99	11.99	NUM
gujaf-280	209	7	%	%	NOUN
gujaf-280	209	8	,	,	PUNCT
gujaf-280	209	9	indicating	indicate	VERB
gujaf-280	209	10	that	that	SCONJ
gujaf-280	209	11	,	,	PUNCT
gujaf-280	209	12	on	on	ADP
gujaf-280	209	13	average	average	ADJ
gujaf-280	209	14	,	,	PUNCT
gujaf-280	209	15	managers	manager	NOUN
gujaf-280	209	16	have	have	VERB
gujaf-280	209	17	a	a	DET
gujaf-280	209	18	moderate	moderate	ADJ
gujaf-280	209	19	ownership	ownership	NOUN
gujaf-280	209	20	stake	stake	NOUN
gujaf-280	209	21	in	in	ADP
gujaf-280	209	22	the	the	DET
gujaf-280	209	23	firms	firm	NOUN
gujaf-280	209	24	.	.	PUNCT
gujaf-280	210	1	the	the	DET
gujaf-280	210	2	distribution	distribution	NOUN
gujaf-280	210	3	is	be	AUX
gujaf-280	210	4	gusau	gusau	ADJ
gujaf-280	210	5	journal	journal	NOUN
gujaf-280	210	6	of	of	ADP
gujaf-280	210	7	accounting	accounting	NOUN
gujaf-280	210	8	and	and	CCONJ
gujaf-280	210	9	finance	finance	NOUN
gujaf-280	210	10	,	,	PUNCT
gujaf-280	210	11	vol	vol	NOUN
gujaf-280	210	12	.	.	PROPN
gujaf-280	210	13	5	5	NUM
gujaf-280	210	14	,	,	PUNCT
gujaf-280	210	15	issue	issue	NOUN
gujaf-280	210	16	1	1	NUM
gujaf-280	210	17	,	,	PUNCT
gujaf-280	210	18	april	april	PROPN
gujaf-280	210	19	,	,	PUNCT
gujaf-280	210	20	2024	2024	NUM
gujaf-280	210	21	138	138	NUM
gujaf-280	210	22	positively	positively	ADV
gujaf-280	210	23	skewed	skewed	ADJ
gujaf-280	210	24	,	,	PUNCT
gujaf-280	210	25	suggesting	suggest	VERB
gujaf-280	210	26	that	that	SCONJ
gujaf-280	210	27	there	there	PRON
gujaf-280	210	28	are	be	VERB
gujaf-280	210	29	more	more	ADJ
gujaf-280	210	30	firms	firm	NOUN
gujaf-280	210	31	with	with	ADP
gujaf-280	210	32	lower	low	ADJ
gujaf-280	210	33	managerial	managerial	ADJ
gujaf-280	210	34	ownership	ownership	NOUN
gujaf-280	210	35	percentages	percentage	NOUN
gujaf-280	210	36	.	.	PUNCT
gujaf-280	211	1	the	the	DET
gujaf-280	211	2	data	data	NOUN
gujaf-280	211	3	is	be	AUX
gujaf-280	211	4	leptokurtic	leptokurtic	ADJ
gujaf-280	211	5	,	,	PUNCT
gujaf-280	211	6	implying	imply	VERB
gujaf-280	211	7	the	the	DET
gujaf-280	211	8	presence	presence	NOUN
gujaf-280	211	9	of	of	ADP
gujaf-280	211	10	outliers	outlier	NOUN
gujaf-280	211	11	with	with	ADP
gujaf-280	211	12	high	high	ADJ
gujaf-280	211	13	managerial	managerial	ADJ
gujaf-280	211	14	ownership	ownership	NOUN
gujaf-280	211	15	.	.	PUNCT
gujaf-280	212	1	the	the	DET
gujaf-280	212	2	jarque	jarque	NOUN
gujaf-280	212	3	-	-	PUNCT
gujaf-280	212	4	bera	bera	NOUN
gujaf-280	212	5	test	test	NOUN
gujaf-280	212	6	strongly	strongly	ADV
gujaf-280	212	7	rejects	reject	VERB
gujaf-280	212	8	the	the	DET
gujaf-280	212	9	assumption	assumption	NOUN
gujaf-280	212	10	of	of	ADP
gujaf-280	212	11	normality	normality	NOUN
gujaf-280	212	12	,	,	PUNCT
gujaf-280	212	13	emphasizing	emphasize	VERB
gujaf-280	212	14	the	the	DET
gujaf-280	212	15	non	non	ADJ
gujaf-280	212	16	-	-	ADJ
gujaf-280	212	17	normal	normal	ADJ
gujaf-280	212	18	distribution	distribution	NOUN
gujaf-280	212	19	of	of	ADP
gujaf-280	212	20	managerial	managerial	ADJ
gujaf-280	212	21	ownership	ownership	NOUN
gujaf-280	212	22	.	.	PUNCT
gujaf-280	213	1	table	table	NOUN
gujaf-280	213	2	1	1	NUM
gujaf-280	213	3	:	:	PUNCT
gujaf-280	213	4	descriptive	descriptive	ADJ
gujaf-280	213	5	statistics	statistic	NOUN
gujaf-280	213	6	statistics	statistics	PROPN
gujaf-280	213	7	fi	fi	PROPN
gujaf-280	213	8	frow	frow	PROPN
gujaf-280	213	9	insow	insow	PROPN
gujaf-280	213	10	maow	maow	PROPN
gujaf-280	213	11	mean	mean	PROPN
gujaf-280	213	12	15.24677	15.24677	NUM
gujaf-280	214	1	2.270568	2.270568	NUM
gujaf-280	214	2	45.35026	45.35026	NUM
gujaf-280	214	3	11.99200	11.99200	NUM
gujaf-280	214	4	median	median	PROPN
gujaf-280	214	5	13.33330	13.33330	NUM
gujaf-280	214	6	0.000000	0.000000	NUM
gujaf-280	214	7	44.08439	44.08439	NUM
gujaf-280	214	8	3.954140	3.954140	NUM
gujaf-280	214	9	maximum	maximum	ADJ
gujaf-280	214	10	60.00000	60.00000	NUM
gujaf-280	214	11	75.37548	75.37548	NUM
gujaf-280	214	12	100.0000	100.0000	NUM
gujaf-280	214	13	72.03600	72.03600	NUM
gujaf-280	214	14	minimum	minimum	NOUN
gujaf-280	214	15	0.000000	0.000000	NUM
gujaf-280	214	16	0.000000	0.000000	NUM
gujaf-280	214	17	0.000000	0.000000	NUM
gujaf-280	214	18	0.000000	0.000000	NUM
gujaf-280	214	19	std	std	NOUN
gujaf-280	214	20	.	.	PUNCT
gujaf-280	214	21	dev	dev	PROPN
gujaf-280	214	22	.	.	PROPN
gujaf-280	214	23	11.29385	11.29385	NUM
gujaf-280	214	24	9.990638	9.990638	NUM
gujaf-280	214	25	26.83118	26.83118	NUM
gujaf-280	214	26	18.27217	18.27217	NUM
gujaf-280	214	27	skewness	skewness	NOUN
gujaf-280	214	28	0.587891	0.587891	NUM
gujaf-280	214	29	5.420393	5.420393	NUM
gujaf-280	214	30	0.024360	0.024360	NUM
gujaf-280	214	31	2.414496	2.414496	NUM
gujaf-280	214	32	kurtosis	kurtosis	NOUN
gujaf-280	214	33	3.123814	3.123814	NUM
gujaf-280	214	34	33.16489	33.16489	NUM
gujaf-280	214	35	2.016608	2.016608	NUM
gujaf-280	214	36	10.22685	10.22685	NUM
gujaf-280	214	37	jarque	jarque	NOUN
gujaf-280	214	38	-	-	PUNCT
gujaf-280	214	39	bera	bera	NOUN
gujaf-280	214	40	30.05256	30.05256	NUM
gujaf-280	214	41	22090.03	22090.03	NUM
gujaf-280	214	42	20.84281	20.84281	NUM
gujaf-280	214	43	1624.250	1624.250	NUM
gujaf-280	214	44	probability	probability	NOUN
gujaf-280	214	45	0.000000	0.000000	NUM
gujaf-280	214	46	0.000000	0.000000	NUM
gujaf-280	214	47	0.000030	0.000030	NUM
gujaf-280	214	48	0.000000	0.000000	NUM
gujaf-280	214	49	observations	observation	NOUN
gujaf-280	214	50	516	516	NUM
gujaf-280	214	51	516	516	NUM
gujaf-280	214	52	516	516	NUM
gujaf-280	214	53	516	516	NUM
gujaf-280	214	54	source	source	NOUN
gujaf-280	214	55	:	:	PUNCT
gujaf-280	214	56	researcher	researcher	NOUN
gujaf-280	214	57	’s	’s	PART
gujaf-280	214	58	computation	computation	NOUN
gujaf-280	214	59	(	(	PUNCT
gujaf-280	214	60	2023	2023	NUM
gujaf-280	214	61	)	)	PUNCT
gujaf-280	214	62	correlation	correlation	NOUN
gujaf-280	214	63	analysis	analysis	NOUN
gujaf-280	214	64	in	in	ADP
gujaf-280	214	65	table	table	NOUN
gujaf-280	214	66	2	2	NUM
gujaf-280	214	67	below	below	ADV
gujaf-280	214	68	,	,	PUNCT
gujaf-280	214	69	fi	fi	NOUN
gujaf-280	214	70	and	and	CCONJ
gujaf-280	214	71	frow	frow	PROPN
gujaf-280	214	72	have	have	VERB
gujaf-280	214	73	a	a	DET
gujaf-280	214	74	correlation	correlation	NOUN
gujaf-280	214	75	of	of	ADP
gujaf-280	214	76	-0.1053	-0.1053	NOUN
gujaf-280	214	77	with	with	ADP
gujaf-280	214	78	a	a	DET
gujaf-280	214	79	probability	probability	NOUN
gujaf-280	214	80	of	of	ADP
gujaf-280	214	81	0.0167	0.0167	NUM
gujaf-280	214	82	.	.	PUNCT
gujaf-280	215	1	this	this	PRON
gujaf-280	215	2	reveals	reveal	VERB
gujaf-280	215	3	a	a	DET
gujaf-280	215	4	weak	weak	ADJ
gujaf-280	215	5	negative	negative	ADJ
gujaf-280	215	6	correlation	correlation	NOUN
gujaf-280	215	7	,	,	PUNCT
gujaf-280	215	8	implying	imply	VERB
gujaf-280	215	9	that	that	SCONJ
gujaf-280	215	10	as	as	ADP
gujaf-280	215	11	female	female	ADJ
gujaf-280	215	12	inclusion	inclusion	NOUN
gujaf-280	215	13	increases	increase	NOUN
gujaf-280	215	14	,	,	PUNCT
gujaf-280	215	15	foreign	foreign	ADJ
gujaf-280	215	16	ownership	ownership	NOUN
gujaf-280	215	17	tends	tend	VERB
gujaf-280	215	18	to	to	PART
gujaf-280	215	19	decrease	decrease	VERB
gujaf-280	215	20	slightly	slightly	ADV
gujaf-280	215	21	.	.	PUNCT
gujaf-280	216	1	fi	fi	NOUN
gujaf-280	216	2	and	and	CCONJ
gujaf-280	216	3	insow	insow	PROPN
gujaf-280	216	4	have	have	VERB
gujaf-280	216	5	a	a	DET
gujaf-280	216	6	correlation	correlation	NOUN
gujaf-280	216	7	of	of	ADP
gujaf-280	216	8	0.0341	0.0341	NUM
gujaf-280	216	9	with	with	ADP
gujaf-280	216	10	a	a	DET
gujaf-280	216	11	probability	probability	NOUN
gujaf-280	216	12	of	of	ADP
gujaf-280	216	13	0.4390	0.4390	NUM
gujaf-280	216	14	.	.	PUNCT
gujaf-280	217	1	this	this	PRON
gujaf-280	217	2	indicates	indicate	VERB
gujaf-280	217	3	a	a	DET
gujaf-280	217	4	very	very	ADV
gujaf-280	217	5	weak	weak	ADJ
gujaf-280	217	6	positive	positive	ADJ
gujaf-280	217	7	correlation	correlation	NOUN
gujaf-280	217	8	,	,	PUNCT
gujaf-280	217	9	suggesting	suggest	VERB
gujaf-280	217	10	a	a	DET
gujaf-280	217	11	limited	limited	ADJ
gujaf-280	217	12	relationship	relationship	NOUN
gujaf-280	217	13	between	between	ADP
gujaf-280	217	14	female	female	ADJ
gujaf-280	217	15	inclusion	inclusion	NOUN
gujaf-280	217	16	and	and	CCONJ
gujaf-280	217	17	institutional	institutional	ADJ
gujaf-280	217	18	ownership	ownership	NOUN
gujaf-280	217	19	.	.	PUNCT
gujaf-280	218	1	fi	fi	NOUN
gujaf-280	218	2	and	and	CCONJ
gujaf-280	218	3	maow	maow	NOUN
gujaf-280	218	4	have	have	VERB
gujaf-280	218	5	a	a	DET
gujaf-280	218	6	correlation	correlation	NOUN
gujaf-280	218	7	of	of	ADP
gujaf-280	218	8	0.1003	0.1003	NUM
gujaf-280	218	9	with	with	ADP
gujaf-280	218	10	a	a	DET
gujaf-280	218	11	probability	probability	NOUN
gujaf-280	218	12	of	of	ADP
gujaf-280	218	13	0.0226	0.0226	NUM
gujaf-280	218	14	.	.	PUNCT
gujaf-280	219	1	this	this	PRON
gujaf-280	219	2	implies	imply	VERB
gujaf-280	219	3	a	a	DET
gujaf-280	219	4	weak	weak	ADJ
gujaf-280	219	5	positive	positive	ADJ
gujaf-280	219	6	correlation	correlation	NOUN
gujaf-280	219	7	between	between	ADP
gujaf-280	219	8	female	female	ADJ
gujaf-280	219	9	inclusion	inclusion	NOUN
gujaf-280	219	10	and	and	CCONJ
gujaf-280	219	11	managerial	managerial	ADJ
gujaf-280	219	12	ownership	ownership	NOUN
gujaf-280	219	13	.	.	PUNCT
gujaf-280	220	1	frow	frow	PROPN
gujaf-280	220	2	and	and	CCONJ
gujaf-280	220	3	insow	insow	PROPN
gujaf-280	220	4	have	have	VERB
gujaf-280	220	5	a	a	DET
gujaf-280	220	6	correlation	correlation	NOUN
gujaf-280	220	7	of	of	ADP
gujaf-280	220	8	0.0066	0.0066	NUM
gujaf-280	220	9	with	with	ADP
gujaf-280	220	10	a	a	DET
gujaf-280	220	11	high	high	ADJ
gujaf-280	220	12	probability	probability	NOUN
gujaf-280	220	13	of	of	ADP
gujaf-280	220	14	0.8810	0.8810	NUM
gujaf-280	220	15	.	.	PUNCT
gujaf-280	221	1	this	this	PRON
gujaf-280	221	2	suggests	suggest	VERB
gujaf-280	221	3	a	a	DET
gujaf-280	221	4	very	very	ADV
gujaf-280	221	5	weak	weak	ADJ
gujaf-280	221	6	negative	negative	ADJ
gujaf-280	221	7	correlation	correlation	NOUN
gujaf-280	221	8	,	,	PUNCT
gujaf-280	221	9	indicating	indicate	VERB
gujaf-280	221	10	little	little	ADJ
gujaf-280	221	11	to	to	ADP
gujaf-280	221	12	no	no	DET
gujaf-280	221	13	relationship	relationship	NOUN
gujaf-280	221	14	between	between	ADP
gujaf-280	221	15	foreign	foreign	ADJ
gujaf-280	221	16	ownership	ownership	NOUN
gujaf-280	221	17	and	and	CCONJ
gujaf-280	221	18	institutional	institutional	ADJ
gujaf-280	221	19	ownership	ownership	NOUN
gujaf-280	221	20	.	.	PUNCT
gujaf-280	222	1	frow	frow	PROPN
gujaf-280	222	2	and	and	CCONJ
gujaf-280	222	3	maow	maow	PROPN
gujaf-280	222	4	have	have	VERB
gujaf-280	222	5	a	a	DET
gujaf-280	222	6	correlation	correlation	NOUN
gujaf-280	222	7	of	of	ADP
gujaf-280	222	8	-0.0996	-0.0996	NOUN
gujaf-280	222	9	with	with	ADP
gujaf-280	222	10	a	a	DET
gujaf-280	222	11	probability	probability	NOUN
gujaf-280	222	12	of	of	ADP
gujaf-280	222	13	0.0236	0.0236	NUM
gujaf-280	222	14	.	.	PUNCT
gujaf-280	223	1	this	this	PRON
gujaf-280	223	2	indicates	indicate	VERB
gujaf-280	223	3	a	a	DET
gujaf-280	223	4	weak	weak	ADJ
gujaf-280	223	5	negative	negative	ADJ
gujaf-280	223	6	correlation	correlation	NOUN
gujaf-280	223	7	between	between	ADP
gujaf-280	223	8	foreign	foreign	ADJ
gujaf-280	223	9	ownership	ownership	NOUN
gujaf-280	223	10	and	and	CCONJ
gujaf-280	223	11	managerial	managerial	ADJ
gujaf-280	223	12	ownership	ownership	NOUN
gujaf-280	223	13	.	.	PUNCT
gujaf-280	224	1	insow	insow	PROPN
gujaf-280	224	2	and	and	CCONJ
gujaf-280	224	3	maow	maow	PROPN
gujaf-280	224	4	have	have	VERB
gujaf-280	224	5	a	a	DET
gujaf-280	224	6	correlation	correlation	NOUN
gujaf-280	224	7	of	of	ADP
gujaf-280	224	8	0.0123	0.0123	NUM
gujaf-280	224	9	with	with	ADP
gujaf-280	224	10	a	a	DET
gujaf-280	224	11	high	high	ADJ
gujaf-280	224	12	probability	probability	NOUN
gujaf-280	224	13	of	of	ADP
gujaf-280	224	14	0.7798	0.7798	NUM
gujaf-280	224	15	.	.	PUNCT
gujaf-280	225	1	this	this	PRON
gujaf-280	225	2	indicates	indicate	VERB
gujaf-280	225	3	a	a	DET
gujaf-280	225	4	very	very	ADV
gujaf-280	225	5	weak	weak	ADJ
gujaf-280	225	6	negative	negative	ADJ
gujaf-280	225	7	correlation	correlation	NOUN
gujaf-280	225	8	between	between	ADP
gujaf-280	225	9	institutional	institutional	ADJ
gujaf-280	225	10	ownership	ownership	NOUN
gujaf-280	225	11	and	and	CCONJ
gujaf-280	225	12	managerial	managerial	ADJ
gujaf-280	225	13	ownership	ownership	NOUN
gujaf-280	225	14	.	.	PUNCT
gujaf-280	226	1	in	in	ADP
gujaf-280	226	2	overall	overall	ADJ
gujaf-280	226	3	,	,	PUNCT
gujaf-280	226	4	gusau	gusau	ADJ
gujaf-280	226	5	journal	journal	NOUN
gujaf-280	226	6	of	of	ADP
gujaf-280	226	7	accounting	accounting	NOUN
gujaf-280	226	8	and	and	CCONJ
gujaf-280	226	9	finance	finance	NOUN
gujaf-280	226	10	,	,	PUNCT
gujaf-280	226	11	vol	vol	NOUN
gujaf-280	226	12	.	.	PROPN
gujaf-280	226	13	5	5	NUM
gujaf-280	226	14	,	,	PUNCT
gujaf-280	226	15	issue	issue	NOUN
gujaf-280	226	16	1	1	NUM
gujaf-280	226	17	,	,	PUNCT
gujaf-280	226	18	april	april	PROPN
gujaf-280	226	19	,	,	PUNCT
gujaf-280	226	20	2024	2024	NUM
gujaf-280	226	21	139	139	NUM
gujaf-280	226	22	it	it	PRON
gujaf-280	226	23	is	be	AUX
gujaf-280	226	24	very	very	ADV
gujaf-280	226	25	obvious	obvious	ADJ
gujaf-280	226	26	that	that	SCONJ
gujaf-280	226	27	the	the	DET
gujaf-280	226	28	variables	variable	NOUN
gujaf-280	226	29	have	have	VERB
gujaf-280	226	30	very	very	ADV
gujaf-280	226	31	weak	weak	ADJ
gujaf-280	226	32	relationship	relationship	NOUN
gujaf-280	226	33	among	among	ADP
gujaf-280	226	34	themselves	themselves	PRON
gujaf-280	226	35	,	,	PUNCT
gujaf-280	226	36	suggesting	suggest	VERB
gujaf-280	226	37	absence	absence	NOUN
gujaf-280	226	38	of	of	ADP
gujaf-280	226	39	reservable	reservable	ADJ
gujaf-280	226	40	multicollinearity	multicollinearity	NOUN
gujaf-280	226	41	.	.	PUNCT
gujaf-280	227	1	table	table	NOUN
gujaf-280	227	2	2	2	NUM
gujaf-280	227	3	correlation	correlation	NOUN
gujaf-280	227	4	analysis	analysis	NOUN
gujaf-280	227	5	correlation	correlation	NOUN
gujaf-280	227	6	probability	probability	NOUN
gujaf-280	227	7	fi	fi	NOUN
gujaf-280	227	8	frow	frow	PROPN
gujaf-280	227	9	insow	insow	PROPN
gujaf-280	227	10	maow	maow	PROPN
gujaf-280	227	11	fi	fi	PROPN
gujaf-280	227	12	1.0000	1.0000	NUM
gujaf-280	227	13	----	----	PUNCT
gujaf-280	228	1	frow	frow	PROPN
gujaf-280	228	2	-0.1053	-0.1053	PROPN
gujaf-280	228	3	1.0000	1.0000	NUM
gujaf-280	228	4	(	(	PUNCT
gujaf-280	228	5	0.0167	0.0167	NUM
gujaf-280	228	6	)	)	PUNCT
gujaf-280	228	7	----	----	PUNCT
gujaf-280	228	8	insow	insow	PROPN
gujaf-280	228	9	0.0341	0.0341	NUM
gujaf-280	228	10	-0.0066	-0.0066	NOUN
gujaf-280	228	11	1.0000	1.0000	NUM
gujaf-280	228	12	(	(	PUNCT
gujaf-280	228	13	0.4390	0.4390	NUM
gujaf-280	228	14	)	)	PUNCT
gujaf-280	228	15	(	(	PUNCT
gujaf-280	228	16	0.8810	0.8810	NUM
gujaf-280	228	17	)	)	PUNCT
gujaf-280	228	18	----	----	PUNCT
gujaf-280	228	19	maow	maow	VERB
gujaf-280	228	20	0.1003	0.1003	NUM
gujaf-280	228	21	-0.0996	-0.0996	NOUN
gujaf-280	228	22	-0.0123	-0.0123	VERB
gujaf-280	229	1	1.0000	1.0000	NUM
gujaf-280	229	2	(	(	PUNCT
gujaf-280	229	3	0.0226	0.0226	NUM
gujaf-280	229	4	)	)	PUNCT
gujaf-280	229	5	(	(	PUNCT
gujaf-280	229	6	0.0236	0.0236	NUM
gujaf-280	229	7	)	)	PUNCT
gujaf-280	229	8	(	(	PUNCT
gujaf-280	229	9	0.7798	0.7798	NUM
gujaf-280	229	10	)	)	PUNCT
gujaf-280	229	11	----	----	PUNCT
gujaf-280	230	1	source	source	NOUN
gujaf-280	230	2	:	:	PUNCT
gujaf-280	230	3	researcher	researcher	NOUN
gujaf-280	230	4	’s	’s	PART
gujaf-280	230	5	computation	computation	NOUN
gujaf-280	230	6	(	(	PUNCT
gujaf-280	230	7	2023	2023	NUM
gujaf-280	230	8	)	)	PUNCT
gujaf-280	230	9	unit	unit	NOUN
gujaf-280	230	10	root	root	NOUN
gujaf-280	230	11	test	test	NOUN
gujaf-280	230	12	the	the	DET
gujaf-280	230	13	panel	panel	NOUN
gujaf-280	230	14	unit	unit	NOUN
gujaf-280	230	15	root	root	PROPN
gujaf-280	230	16	test	test	NOUN
gujaf-280	230	17	such	such	ADJ
gujaf-280	230	18	as	as	ADP
gujaf-280	230	19	levin	levin	PROPN
gujaf-280	230	20	,	,	PUNCT
gujaf-280	230	21	lin	lin	PROPN
gujaf-280	230	22	,	,	PUNCT
gujaf-280	230	23	and	and	CCONJ
gujaf-280	230	24	chu	chu	PROPN
gujaf-280	230	25	test	test	NOUN
gujaf-280	230	26	and	and	CCONJ
gujaf-280	230	27	pp	pp	ADP
gujaf-280	230	28	fisher	fisher	PROPN
gujaf-280	230	29	chi	chi	PROPN
gujaf-280	230	30	-	-	PUNCT
gujaf-280	230	31	square	square	PROPN
gujaf-280	230	32	were	be	AUX
gujaf-280	230	33	used	use	VERB
gujaf-280	230	34	to	to	PART
gujaf-280	230	35	assess	assess	VERB
gujaf-280	230	36	whether	whether	SCONJ
gujaf-280	230	37	a	a	DET
gujaf-280	230	38	panel	panel	NOUN
gujaf-280	230	39	series	series	NOUN
gujaf-280	230	40	variable	variable	PROPN
gujaf-280	230	41	follows	follow	VERB
gujaf-280	230	42	a	a	DET
gujaf-280	230	43	unit	unit	NOUN
gujaf-280	230	44	root	root	NOUN
gujaf-280	230	45	process	process	NOUN
gujaf-280	230	46	.	.	PUNCT
gujaf-280	231	1	the	the	DET
gujaf-280	231	2	low	low	ADJ
gujaf-280	231	3	p	p	NOUN
gujaf-280	231	4	-	-	PUNCT
gujaf-280	231	5	value	value	NOUN
gujaf-280	231	6	of	of	ADP
gujaf-280	231	7	0.0001	0.0001	NUM
gujaf-280	231	8	indicates	indicate	VERB
gujaf-280	231	9	that	that	SCONJ
gujaf-280	231	10	the	the	DET
gujaf-280	231	11	variable	variable	NOUN
gujaf-280	231	12	of	of	ADP
gujaf-280	231	13	managerial	managerial	ADJ
gujaf-280	231	14	ownership	ownership	NOUN
gujaf-280	231	15	strongly	strongly	ADV
gujaf-280	231	16	rejects	reject	VERB
gujaf-280	231	17	the	the	DET
gujaf-280	231	18	null	null	ADJ
gujaf-280	231	19	hypothesis	hypothesis	NOUN
gujaf-280	231	20	that	that	PRON
gujaf-280	231	21	the	the	DET
gujaf-280	231	22	series	series	NOUN
gujaf-280	231	23	has	have	VERB
gujaf-280	231	24	a	a	DET
gujaf-280	231	25	unit	unit	NOUN
gujaf-280	231	26	root	root	NOUN
gujaf-280	231	27	.	.	PUNCT
gujaf-280	232	1	in	in	ADP
gujaf-280	232	2	other	other	ADJ
gujaf-280	232	3	words	word	NOUN
gujaf-280	232	4	,	,	PUNCT
gujaf-280	232	5	there	there	PRON
gujaf-280	232	6	is	be	VERB
gujaf-280	232	7	evidence	evidence	NOUN
gujaf-280	232	8	that	that	SCONJ
gujaf-280	232	9	managerial	managerial	ADJ
gujaf-280	232	10	ownership	ownership	NOUN
gujaf-280	232	11	is	be	AUX
gujaf-280	232	12	a	a	DET
gujaf-280	232	13	stationary	stationary	ADJ
gujaf-280	232	14	panel	panel	NOUN
gujaf-280	232	15	data	datum	NOUN
gujaf-280	232	16	.	.	PUNCT
gujaf-280	233	1	the	the	DET
gujaf-280	233	2	variable	variable	NOUN
gujaf-280	233	3	of	of	ADP
gujaf-280	233	4	female	female	ADJ
gujaf-280	233	5	inclusion	inclusion	NOUN
gujaf-280	233	6	(	(	PUNCT
gujaf-280	233	7	fi	fi	NOUN
gujaf-280	233	8	)	)	PUNCT
gujaf-280	233	9	with	with	ADP
gujaf-280	233	10	the	the	DET
gujaf-280	233	11	p	p	NOUN
gujaf-280	233	12	-	-	PUNCT
gujaf-280	233	13	value	value	NOUN
gujaf-280	233	14	of	of	ADP
gujaf-280	233	15	0.0000	0.0000	NUM
gujaf-280	233	16	indicates	indicate	VERB
gujaf-280	233	17	strong	strong	ADJ
gujaf-280	233	18	evidence	evidence	NOUN
gujaf-280	233	19	against	against	ADP
gujaf-280	233	20	the	the	DET
gujaf-280	233	21	null	null	ADJ
gujaf-280	233	22	hypothesis	hypothesis	NOUN
gujaf-280	233	23	,	,	PUNCT
gujaf-280	233	24	indicating	indicate	VERB
gujaf-280	233	25	that	that	SCONJ
gujaf-280	233	26	the	the	DET
gujaf-280	233	27	female	female	ADJ
gujaf-280	233	28	inclusion	inclusion	NOUN
gujaf-280	233	29	series	series	NOUN
gujaf-280	233	30	is	be	AUX
gujaf-280	233	31	stationary	stationary	ADJ
gujaf-280	233	32	and	and	CCONJ
gujaf-280	233	33	does	do	AUX
gujaf-280	233	34	not	not	PART
gujaf-280	233	35	have	have	VERB
gujaf-280	233	36	a	a	DET
gujaf-280	233	37	unit	unit	NOUN
gujaf-280	233	38	root	root	NOUN
gujaf-280	233	39	.	.	PUNCT
gujaf-280	234	1	similar	similar	ADJ
gujaf-280	234	2	to	to	ADP
gujaf-280	234	3	managerial	managerial	ADJ
gujaf-280	234	4	ownership	ownership	NOUN
gujaf-280	234	5	,	,	PUNCT
gujaf-280	234	6	the	the	DET
gujaf-280	234	7	low	low	ADJ
gujaf-280	234	8	p	p	NOUN
gujaf-280	234	9	-	-	PUNCT
gujaf-280	234	10	value	value	NOUN
gujaf-280	234	11	of	of	ADP
gujaf-280	234	12	0.0001	0.0001	NUM
gujaf-280	234	13	suggests	suggest	VERB
gujaf-280	234	14	that	that	SCONJ
gujaf-280	234	15	foreign	foreign	ADJ
gujaf-280	234	16	ownership	ownership	NOUN
gujaf-280	234	17	is	be	AUX
gujaf-280	234	18	a	a	DET
gujaf-280	234	19	stationary	stationary	ADJ
gujaf-280	234	20	series	series	NOUN
gujaf-280	234	21	without	without	ADP
gujaf-280	234	22	a	a	DET
gujaf-280	234	23	unit	unit	NOUN
gujaf-280	234	24	root	root	NOUN
gujaf-280	234	25	.	.	PUNCT
gujaf-280	235	1	the	the	DET
gujaf-280	235	2	extremely	extremely	ADV
gujaf-280	235	3	low	low	ADJ
gujaf-280	235	4	p	p	NOUN
gujaf-280	235	5	-	-	PUNCT
gujaf-280	235	6	value	value	NOUN
gujaf-280	235	7	of	of	ADP
gujaf-280	235	8	0.0000	0.0000	NUM
gujaf-280	235	9	provides	provide	VERB
gujaf-280	235	10	strong	strong	ADJ
gujaf-280	235	11	evidence	evidence	NOUN
gujaf-280	235	12	to	to	PART
gujaf-280	235	13	reject	reject	VERB
gujaf-280	235	14	the	the	DET
gujaf-280	235	15	null	null	ADJ
gujaf-280	235	16	hypothesis	hypothesis	NOUN
gujaf-280	235	17	,	,	PUNCT
gujaf-280	235	18	indicating	indicate	VERB
gujaf-280	235	19	that	that	SCONJ
gujaf-280	235	20	institutional	institutional	ADJ
gujaf-280	235	21	ownership	ownership	NOUN
gujaf-280	235	22	is	be	AUX
gujaf-280	235	23	a	a	DET
gujaf-280	235	24	stationary	stationary	ADJ
gujaf-280	235	25	series	series	NOUN
gujaf-280	235	26	without	without	ADP
gujaf-280	235	27	a	a	DET
gujaf-280	235	28	unit	unit	NOUN
gujaf-280	235	29	root	root	NOUN
gujaf-280	235	30	.	.	PUNCT
gujaf-280	236	1	gusau	gusau	ADJ
gujaf-280	236	2	journal	journal	PROPN
gujaf-280	236	3	of	of	ADP
gujaf-280	236	4	accounting	accounting	NOUN
gujaf-280	236	5	and	and	CCONJ
gujaf-280	236	6	finance	finance	NOUN
gujaf-280	236	7	,	,	PUNCT
gujaf-280	236	8	vol	vol	NOUN
gujaf-280	236	9	.	.	PROPN
gujaf-280	236	10	5	5	NUM
gujaf-280	236	11	,	,	PUNCT
gujaf-280	236	12	issue	issue	NOUN
gujaf-280	236	13	1	1	NUM
gujaf-280	236	14	,	,	PUNCT
gujaf-280	236	15	april	april	PROPN
gujaf-280	236	16	,	,	PUNCT
gujaf-280	236	17	2024	2024	NUM
gujaf-280	236	18	140	140	NUM
gujaf-280	236	19	table	table	NOUN
gujaf-280	236	20	3	3	NUM
gujaf-280	236	21	panel	panel	NOUN
gujaf-280	236	22	unit	unit	NOUN
gujaf-280	236	23	root	root	PROPN
gujaf-280	236	24	test	test	PROPN
gujaf-280	236	25	result	result	PROPN
gujaf-280	236	26	levin	levin	PROPN
gujaf-280	236	27	,	,	PUNCT
gujaf-280	236	28	lin	lin	PROPN
gujaf-280	236	29	&	&	CCONJ
gujaf-280	236	30	chu	chu	PROPN
gujaf-280	236	31	t	t	PROPN
gujaf-280	236	32	pp	pp	PROPN
gujaf-280	236	33	fisher	fisher	PROPN
gujaf-280	236	34	chi	chi	ADJ
gujaf-280	236	35	-	-	PUNCT
gujaf-280	236	36	square	square	ADJ
gujaf-280	236	37	test	test	NOUN
gujaf-280	236	38	statistics	statistic	NOUN
gujaf-280	236	39	p	p	ADJ
gujaf-280	236	40	-	-	PUNCT
gujaf-280	236	41	value	value	NOUN
gujaf-280	236	42	test	test	NOUN
gujaf-280	236	43	statistics	statistic	NOUN
gujaf-280	236	44	p	p	ADJ
gujaf-280	236	45	-	-	PUNCT
gujaf-280	236	46	value	value	NOUN
gujaf-280	236	47	maow	maow	NOUN
gujaf-280	236	48	-3.72229	-3.72229	NOUN
gujaf-280	236	49	0.0001	0.0001	NUM
gujaf-280	236	50	110.966	110.966	NUM
gujaf-280	236	51	0.0363	0.0363	NUM
gujaf-280	236	52	fi	fi	NOUN
gujaf-280	236	53	-7.32654	-7.32654	NOUN
gujaf-280	236	54	0.0000	0.0000	NUM
gujaf-280	236	55	144.081	144.081	NUM
gujaf-280	236	56	0.0000	0.0000	NUM
gujaf-280	236	57	frow	frow	NOUN
gujaf-280	236	58	-3.81824	-3.81824	NOUN
gujaf-280	236	59	0.0001	0.0001	NUM
gujaf-280	236	60	28.8099	28.8099	NUM
gujaf-280	236	61	0.0468	0.0468	NUM
gujaf-280	236	62	insow	insow	NOUN
gujaf-280	236	63	-23.2661	-23.2661	PUNCT
gujaf-280	236	64	0.0000	0.0000	NUM
gujaf-280	236	65	103.992	103.992	NUM
gujaf-280	236	66	0.0370	0.0370	NUM
gujaf-280	236	67	source	source	NOUN
gujaf-280	236	68	:	:	PUNCT
gujaf-280	236	69	researcher	researcher	NOUN
gujaf-280	236	70	’s	’s	PART
gujaf-280	236	71	compilation	compilation	NOUN
gujaf-280	236	72	(	(	PUNCT
gujaf-280	236	73	2023	2023	NUM
gujaf-280	236	74	)	)	PUNCT
gujaf-280	236	75	multicollinearity	multicollinearity	NOUN
gujaf-280	236	76	test	test	NOUN
gujaf-280	236	77	from	from	ADP
gujaf-280	236	78	the	the	DET
gujaf-280	236	79	result	result	NOUN
gujaf-280	236	80	of	of	ADP
gujaf-280	236	81	the	the	DET
gujaf-280	236	82	vif	vif	NOUN
gujaf-280	236	83	in	in	ADP
gujaf-280	236	84	table	table	NOUN
gujaf-280	236	85	4	4	NUM
gujaf-280	236	86	,	,	PUNCT
gujaf-280	236	87	there	there	PRON
gujaf-280	236	88	seems	seem	VERB
gujaf-280	236	89	to	to	PART
gujaf-280	236	90	be	be	AUX
gujaf-280	236	91	no	no	DET
gujaf-280	236	92	collinearity	collinearity	NOUN
gujaf-280	236	93	among	among	ADP
gujaf-280	236	94	the	the	DET
gujaf-280	236	95	variables	variables	PROPN
gujaf-280	236	96	maow	maow	NOUN
gujaf-280	236	97	,	,	PUNCT
gujaf-280	236	98	frow	frow	PROPN
gujaf-280	236	99	,	,	PUNCT
gujaf-280	236	100	and	and	CCONJ
gujaf-280	236	101	insow	insow	PROPN
gujaf-280	236	102	.	.	PUNCT
gujaf-280	237	1	this	this	PRON
gujaf-280	237	2	is	be	AUX
gujaf-280	237	3	good	good	ADJ
gujaf-280	237	4	news	news	NOUN
gujaf-280	237	5	for	for	ADP
gujaf-280	237	6	the	the	DET
gujaf-280	237	7	regression	regression	NOUN
gujaf-280	237	8	analysis	analysis	NOUN
gujaf-280	237	9	,	,	PUNCT
gujaf-280	237	10	as	as	SCONJ
gujaf-280	237	11	it	it	PRON
gujaf-280	237	12	indicates	indicate	VERB
gujaf-280	237	13	that	that	SCONJ
gujaf-280	237	14	the	the	DET
gujaf-280	237	15	independent	independent	ADJ
gujaf-280	237	16	variables	variable	NOUN
gujaf-280	237	17	can	can	AUX
gujaf-280	237	18	be	be	AUX
gujaf-280	237	19	included	include	VERB
gujaf-280	237	20	in	in	ADP
gujaf-280	237	21	the	the	DET
gujaf-280	237	22	model	model	NOUN
gujaf-280	237	23	without	without	ADP
gujaf-280	237	24	a	a	DET
gujaf-280	237	25	significant	significant	ADJ
gujaf-280	237	26	increase	increase	NOUN
gujaf-280	237	27	in	in	ADP
gujaf-280	237	28	the	the	DET
gujaf-280	237	29	standard	standard	ADJ
gujaf-280	237	30	errors	error	NOUN
gujaf-280	237	31	of	of	ADP
gujaf-280	237	32	the	the	DET
gujaf-280	237	33	regression	regression	NOUN
gujaf-280	237	34	coefficients	coefficient	NOUN
gujaf-280	237	35	due	due	ADP
gujaf-280	237	36	to	to	ADP
gujaf-280	237	37	multicollinearity	multicollinearity	NOUN
gujaf-280	237	38	.	.	PUNCT
gujaf-280	238	1	table	table	NOUN
gujaf-280	238	2	4	4	NUM
gujaf-280	238	3	variance	variance	NOUN
gujaf-280	238	4	inflation	inflation	NOUN
gujaf-280	238	5	factor	factor	NOUN
gujaf-280	238	6	vif	vif	NOUN
gujaf-280	238	7	1	1	NUM
gujaf-280	238	8	/	/	SYM
gujaf-280	238	9	vif	vif	PROPN
gujaf-280	238	10	maow	maow	VERB
gujaf-280	238	11	1.01	1.01	NUM
gujaf-280	238	12	0.99	0.99	NUM
gujaf-280	238	13	frow	frow	NOUN
gujaf-280	238	14	1.01	1.01	NUM
gujaf-280	238	15	0.99	0.99	NUM
gujaf-280	238	16	insow	insow	NOUN
gujaf-280	238	17	1.00	1.00	NUM
gujaf-280	238	18	0.99	0.99	NUM
gujaf-280	238	19	mean	mean	NOUN
gujaf-280	238	20	vif	vif	PROPN
gujaf-280	238	21	1.007	1.007	NUM
gujaf-280	238	22	.	.	PUNCT
gujaf-280	239	1	source	source	NOUN
gujaf-280	239	2	:	:	PUNCT
gujaf-280	239	3	researcher	researcher	NOUN
gujaf-280	239	4	’s	’s	PART
gujaf-280	239	5	computation	computation	NOUN
gujaf-280	239	6	(	(	PUNCT
gujaf-280	239	7	2023	2023	NUM
gujaf-280	239	8	)	)	PUNCT
gujaf-280	239	9	.	.	PUNCT
gujaf-280	240	1	hausman	hausman	PROPN
gujaf-280	240	2	test	test	VERB
gujaf-280	240	3	the	the	DET
gujaf-280	240	4	hausman	hausman	ADJ
gujaf-280	240	5	test	test	NOUN
gujaf-280	240	6	in	in	ADP
gujaf-280	240	7	table	table	NOUN
gujaf-280	240	8	5	5	NUM
gujaf-280	240	9	is	be	AUX
gujaf-280	240	10	used	use	VERB
gujaf-280	240	11	to	to	PART
gujaf-280	240	12	choose	choose	VERB
gujaf-280	240	13	between	between	ADP
gujaf-280	240	14	fixed	fix	VERB
gujaf-280	240	15	effects	effect	NOUN
gujaf-280	240	16	and	and	CCONJ
gujaf-280	240	17	random	random	ADJ
gujaf-280	240	18	effects	effect	NOUN
gujaf-280	240	19	models	model	NOUN
gujaf-280	240	20	.	.	PUNCT
gujaf-280	241	1	the	the	DET
gujaf-280	241	2	p	p	NOUN
gujaf-280	241	3	-	-	PUNCT
gujaf-280	241	4	value	value	NOUN
gujaf-280	241	5	of	of	ADP
gujaf-280	241	6	0.2638	0.2638	NUM
gujaf-280	241	7	is	be	AUX
gujaf-280	241	8	greater	great	ADJ
gujaf-280	241	9	than	than	ADP
gujaf-280	241	10	the	the	DET
gujaf-280	241	11	5	5	NUM
gujaf-280	241	12	%	%	NOUN
gujaf-280	241	13	,	,	PUNCT
gujaf-280	241	14	indicating	indicate	VERB
gujaf-280	241	15	that	that	SCONJ
gujaf-280	241	16	there	there	PRON
gujaf-280	241	17	is	be	VERB
gujaf-280	241	18	no	no	DET
gujaf-280	241	19	strong	strong	ADJ
gujaf-280	241	20	evidence	evidence	NOUN
gujaf-280	241	21	to	to	PART
gujaf-280	241	22	reject	reject	VERB
gujaf-280	241	23	the	the	DET
gujaf-280	241	24	null	null	ADJ
gujaf-280	241	25	hypothesis	hypothesis	NOUN
gujaf-280	241	26	that	that	SCONJ
gujaf-280	241	27	the	the	DET
gujaf-280	241	28	random	random	ADJ
gujaf-280	241	29	effects	effect	NOUN
gujaf-280	241	30	model	model	NOUN
gujaf-280	241	31	is	be	AUX
gujaf-280	241	32	consistent	consistent	ADJ
gujaf-280	241	33	with	with	ADP
gujaf-280	241	34	the	the	DET
gujaf-280	241	35	data	datum	NOUN
gujaf-280	241	36	.	.	PUNCT
gujaf-280	242	1	this	this	PRON
gujaf-280	242	2	implies	imply	VERB
gujaf-280	242	3	that	that	SCONJ
gujaf-280	242	4	random	random	ADJ
gujaf-280	242	5	effect	effect	NOUN
gujaf-280	242	6	is	be	AUX
gujaf-280	242	7	more	more	ADV
gujaf-280	242	8	appropriate	appropriate	ADJ
gujaf-280	242	9	.	.	PUNCT
gujaf-280	243	1	the	the	DET
gujaf-280	243	2	breusch	breusch	NOUN
gujaf-280	243	3	and	and	CCONJ
gujaf-280	243	4	pagan	pagan	VERB
gujaf-280	243	5	lagrangian	lagrangian	ADJ
gujaf-280	243	6	multiplier	multipli	ADJ
gujaf-280	243	7	test	test	NOUN
gujaf-280	243	8	is	be	AUX
gujaf-280	243	9	often	often	ADV
gujaf-280	243	10	used	use	VERB
gujaf-280	243	11	to	to	PART
gujaf-280	243	12	test	test	VERB
gujaf-280	243	13	for	for	ADP
gujaf-280	243	14	the	the	DET
gujaf-280	243	15	presence	presence	NOUN
gujaf-280	243	16	of	of	ADP
gujaf-280	243	17	random	random	ADJ
gujaf-280	243	18	effects	effect	NOUN
gujaf-280	243	19	.	.	PUNCT
gujaf-280	244	1	the	the	DET
gujaf-280	244	2	very	very	ADV
gujaf-280	244	3	low	low	ADJ
gujaf-280	244	4	p	p	NOUN
gujaf-280	244	5	-	-	PUNCT
gujaf-280	244	6	value	value	NOUN
gujaf-280	244	7	of	of	ADP
gujaf-280	244	8	0.0000	0.0000	NUM
gujaf-280	244	9	suggests	suggest	VERB
gujaf-280	244	10	strong	strong	ADJ
gujaf-280	244	11	evidence	evidence	NOUN
gujaf-280	244	12	against	against	ADP
gujaf-280	244	13	the	the	DET
gujaf-280	244	14	null	null	ADJ
gujaf-280	244	15	hypothesis	hypothesis	NOUN
gujaf-280	244	16	,	,	PUNCT
gujaf-280	244	17	indicating	indicate	VERB
gujaf-280	244	18	that	that	SCONJ
gujaf-280	244	19	random	random	ADJ
gujaf-280	244	20	effects	effect	NOUN
gujaf-280	244	21	are	be	AUX
gujaf-280	244	22	likely	likely	ADV
gujaf-280	244	23	present	present	ADJ
gujaf-280	244	24	.	.	PUNCT
gujaf-280	245	1	considering	consider	VERB
gujaf-280	245	2	gusau	gusau	ADJ
gujaf-280	245	3	journal	journal	PROPN
gujaf-280	245	4	of	of	ADP
gujaf-280	245	5	accounting	accounting	NOUN
gujaf-280	245	6	and	and	CCONJ
gujaf-280	245	7	finance	finance	NOUN
gujaf-280	245	8	,	,	PUNCT
gujaf-280	245	9	vol	vol	NOUN
gujaf-280	245	10	.	.	PROPN
gujaf-280	245	11	5	5	NUM
gujaf-280	245	12	,	,	PUNCT
gujaf-280	245	13	issue	issue	NOUN
gujaf-280	245	14	1	1	NUM
gujaf-280	245	15	,	,	PUNCT
gujaf-280	245	16	april	april	PROPN
gujaf-280	245	17	,	,	PUNCT
gujaf-280	245	18	2024	2024	NUM
gujaf-280	245	19	141	141	NUM
gujaf-280	245	20	all	all	DET
gujaf-280	245	21	these	these	DET
gujaf-280	245	22	results	result	NOUN
gujaf-280	245	23	,	,	PUNCT
gujaf-280	245	24	it	it	PRON
gujaf-280	245	25	seems	seem	VERB
gujaf-280	245	26	that	that	SCONJ
gujaf-280	245	27	the	the	DET
gujaf-280	245	28	random	random	ADJ
gujaf-280	245	29	effects	effect	NOUN
gujaf-280	245	30	model	model	NOUN
gujaf-280	245	31	may	may	AUX
gujaf-280	245	32	be	be	AUX
gujaf-280	245	33	appropriate	appropriate	ADJ
gujaf-280	245	34	based	base	VERB
gujaf-280	245	35	on	on	ADP
gujaf-280	245	36	the	the	DET
gujaf-280	245	37	hausman	hausman	ADJ
gujaf-280	245	38	test	test	NOUN
gujaf-280	245	39	.	.	PUNCT
gujaf-280	246	1	table	table	NOUN
gujaf-280	246	2	5	5	NUM
gujaf-280	246	3	hausman	hausman	ADJ
gujaf-280	246	4	test	test	NOUN
gujaf-280	246	5	test	test	NOUN
gujaf-280	246	6	statistics	statistic	NOUN
gujaf-280	246	7	p	p	ADJ
gujaf-280	246	8	-	-	PUNCT
gujaf-280	246	9	value	value	NOUN
gujaf-280	246	10	hausman	hausman	ADJ
gujaf-280	246	11	test	test	NOUN
gujaf-280	246	12	3.98	3.98	NUM
gujaf-280	246	13	0.2638	0.2638	NUM
gujaf-280	246	14	breusch	breusch	NOUN
gujaf-280	246	15	and	and	CCONJ
gujaf-280	246	16	pagan	pagan	VERB
gujaf-280	246	17	lagrangian	lagrangian	ADJ
gujaf-280	246	18	multiplier	multipli	ADJ
gujaf-280	246	19	test	test	NOUN
gujaf-280	246	20	for	for	ADP
gujaf-280	246	21	random	random	ADJ
gujaf-280	246	22	effects	effect	NOUN
gujaf-280	246	23	716.08	716.08	NUM
gujaf-280	246	24	0.0000	0.0000	NUM
gujaf-280	246	25	source	source	NOUN
gujaf-280	246	26	:	:	PUNCT
gujaf-280	246	27	researcher	researcher	NOUN
gujaf-280	246	28	’s	’s	PART
gujaf-280	246	29	computation	computation	NOUN
gujaf-280	246	30	(	(	PUNCT
gujaf-280	246	31	2023	2023	NUM
gujaf-280	246	32	)	)	PUNCT
gujaf-280	246	33	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	246	34	test	test	NOUN
gujaf-280	246	35	in	in	ADP
gujaf-280	246	36	the	the	DET
gujaf-280	246	37	table	table	NOUN
gujaf-280	246	38	6	6	NUM
gujaf-280	246	39	below	below	ADV
gujaf-280	246	40	,	,	PUNCT
gujaf-280	246	41	modified	modify	VERB
gujaf-280	246	42	wald	wald	NOUN
gujaf-280	246	43	test	test	NOUN
gujaf-280	246	44	for	for	ADP
gujaf-280	246	45	groupwise	groupwise	NOUN
gujaf-280	246	46	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	246	47	:	:	PUNCT
gujaf-280	246	48	a	a	DET
gujaf-280	246	49	very	very	ADV
gujaf-280	246	50	low	low	ADJ
gujaf-280	246	51	p	p	NOUN
gujaf-280	246	52	-	-	PUNCT
gujaf-280	246	53	value	value	NOUN
gujaf-280	246	54	of	of	ADP
gujaf-280	246	55	0.0000	0.0000	NUM
gujaf-280	246	56	suggests	suggest	VERB
gujaf-280	246	57	strong	strong	ADJ
gujaf-280	246	58	evidence	evidence	NOUN
gujaf-280	246	59	to	to	PART
gujaf-280	246	60	reject	reject	VERB
gujaf-280	246	61	the	the	DET
gujaf-280	246	62	null	null	ADJ
gujaf-280	246	63	hypothesis	hypothesis	NOUN
gujaf-280	246	64	.	.	PUNCT
gujaf-280	247	1	in	in	ADP
gujaf-280	247	2	this	this	DET
gujaf-280	247	3	case	case	NOUN
gujaf-280	247	4	,	,	PUNCT
gujaf-280	247	5	the	the	DET
gujaf-280	247	6	null	null	ADJ
gujaf-280	247	7	hypothesis	hypothesis	NOUN
gujaf-280	247	8	is	be	AUX
gujaf-280	247	9	usually	usually	ADV
gujaf-280	247	10	that	that	SCONJ
gujaf-280	247	11	there	there	PRON
gujaf-280	247	12	is	be	VERB
gujaf-280	247	13	no	no	DET
gujaf-280	247	14	groupwise	groupwise	NOUN
gujaf-280	247	15	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	247	16	.	.	PUNCT
gujaf-280	248	1	therefore	therefore	ADV
gujaf-280	248	2	,	,	PUNCT
gujaf-280	248	3	the	the	DET
gujaf-280	248	4	results	result	NOUN
gujaf-280	248	5	indicate	indicate	VERB
gujaf-280	248	6	that	that	SCONJ
gujaf-280	248	7	there	there	PRON
gujaf-280	248	8	is	be	VERB
gujaf-280	248	9	significant	significant	ADJ
gujaf-280	248	10	evidence	evidence	NOUN
gujaf-280	248	11	of	of	ADP
gujaf-280	248	12	groupwise	groupwise	NOUN
gujaf-280	248	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	248	14	in	in	ADP
gujaf-280	248	15	the	the	DET
gujaf-280	248	16	data	data	PROPN
gujaf-280	248	17	.	.	PUNCT
gujaf-280	249	1	wooldridge	wooldridge	PROPN
gujaf-280	249	2	test	test	PROPN
gujaf-280	249	3	for	for	ADP
gujaf-280	249	4	autocorrelation	autocorrelation	NOUN
gujaf-280	249	5	in	in	ADP
gujaf-280	249	6	panel	panel	NOUN
gujaf-280	249	7	data	datum	NOUN
gujaf-280	249	8	:	:	PUNCT
gujaf-280	249	9	similarly	similarly	ADV
gujaf-280	249	10	,	,	PUNCT
gujaf-280	249	11	a	a	DET
gujaf-280	249	12	very	very	ADV
gujaf-280	249	13	low	low	ADJ
gujaf-280	249	14	p	p	NOUN
gujaf-280	249	15	-	-	PUNCT
gujaf-280	249	16	value	value	NOUN
gujaf-280	249	17	of	of	ADP
gujaf-280	249	18	0.0000	0.0000	NUM
gujaf-280	249	19	suggests	suggest	VERB
gujaf-280	249	20	strong	strong	ADJ
gujaf-280	249	21	evidence	evidence	NOUN
gujaf-280	249	22	to	to	PART
gujaf-280	249	23	reject	reject	VERB
gujaf-280	249	24	the	the	DET
gujaf-280	249	25	null	null	ADJ
gujaf-280	249	26	hypothesis	hypothesis	NOUN
gujaf-280	249	27	.	.	PUNCT
gujaf-280	250	1	the	the	DET
gujaf-280	250	2	null	null	ADJ
gujaf-280	250	3	hypothesis	hypothesis	NOUN
gujaf-280	250	4	is	be	AUX
gujaf-280	250	5	typically	typically	ADV
gujaf-280	250	6	that	that	SCONJ
gujaf-280	250	7	there	there	PRON
gujaf-280	250	8	is	be	VERB
gujaf-280	250	9	no	no	DET
gujaf-280	250	10	autocorrelation	autocorrelation	NOUN
gujaf-280	250	11	in	in	ADP
gujaf-280	250	12	the	the	DET
gujaf-280	250	13	panel	panel	NOUN
gujaf-280	250	14	data	datum	NOUN
gujaf-280	250	15	.	.	PUNCT
gujaf-280	251	1	the	the	DET
gujaf-280	251	2	results	result	NOUN
gujaf-280	251	3	indicate	indicate	VERB
gujaf-280	251	4	that	that	SCONJ
gujaf-280	251	5	there	there	PRON
gujaf-280	251	6	is	be	VERB
gujaf-280	251	7	significant	significant	ADJ
gujaf-280	251	8	evidence	evidence	NOUN
gujaf-280	251	9	of	of	ADP
gujaf-280	251	10	autocorrelation	autocorrelation	NOUN
gujaf-280	251	11	in	in	ADP
gujaf-280	251	12	the	the	DET
gujaf-280	251	13	data	datum	NOUN
gujaf-280	251	14	.	.	PUNCT
gujaf-280	252	1	in	in	ADP
gujaf-280	252	2	both	both	DET
gujaf-280	252	3	cases	case	NOUN
gujaf-280	252	4	,	,	PUNCT
gujaf-280	252	5	the	the	DET
gujaf-280	252	6	low	low	ADJ
gujaf-280	252	7	p	p	NOUN
gujaf-280	252	8	-	-	PUNCT
gujaf-280	252	9	values	value	NOUN
gujaf-280	252	10	suggest	suggest	VERB
gujaf-280	252	11	that	that	SCONJ
gujaf-280	252	12	the	the	DET
gujaf-280	252	13	assumptions	assumption	NOUN
gujaf-280	252	14	related	relate	VERB
gujaf-280	252	15	to	to	ADP
gujaf-280	252	16	groupwise	groupwise	NOUN
gujaf-280	252	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	252	18	and	and	CCONJ
gujaf-280	252	19	autocorrelation	autocorrelation	NOUN
gujaf-280	252	20	are	be	AUX
gujaf-280	252	21	violated	violate	VERB
gujaf-280	252	22	.	.	PUNCT
gujaf-280	253	1	these	these	DET
gujaf-280	253	2	results	result	NOUN
gujaf-280	253	3	have	have	VERB
gujaf-280	253	4	implications	implication	NOUN
gujaf-280	253	5	for	for	ADP
gujaf-280	253	6	the	the	DET
gujaf-280	253	7	reliability	reliability	NOUN
gujaf-280	253	8	of	of	ADP
gujaf-280	253	9	the	the	DET
gujaf-280	253	10	standard	standard	ADJ
gujaf-280	253	11	errors	error	NOUN
gujaf-280	253	12	and	and	CCONJ
gujaf-280	253	13	,	,	PUNCT
gujaf-280	253	14	consequently	consequently	ADV
gujaf-280	253	15	,	,	PUNCT
gujaf-280	253	16	the	the	DET
gujaf-280	253	17	validity	validity	NOUN
gujaf-280	253	18	of	of	ADP
gujaf-280	253	19	statistical	statistical	ADJ
gujaf-280	253	20	inferences	inference	NOUN
gujaf-280	253	21	drawn	draw	VERB
gujaf-280	253	22	from	from	ADP
gujaf-280	253	23	the	the	DET
gujaf-280	253	24	panel	panel	NOUN
gujaf-280	253	25	data	datum	NOUN
gujaf-280	253	26	model	model	NOUN
gujaf-280	253	27	.	.	PUNCT
gujaf-280	254	1	therefore	therefore	ADV
gujaf-280	254	2	,	,	PUNCT
gujaf-280	254	3	it	it	PRON
gujaf-280	254	4	is	be	AUX
gujaf-280	254	5	become	become	VERB
gujaf-280	254	6	necessary	necessary	ADJ
gujaf-280	254	7	to	to	PART
gujaf-280	254	8	use	use	VERB
gujaf-280	254	9	robust	robust	ADJ
gujaf-280	254	10	standard	standard	ADJ
gujaf-280	254	11	errors	error	NOUN
gujaf-280	254	12	to	to	PART
gujaf-280	254	13	account	account	VERB
gujaf-280	254	14	for	for	ADP
gujaf-280	254	15	these	these	DET
gujaf-280	254	16	issues	issue	NOUN
gujaf-280	254	17	.	.	PUNCT
gujaf-280	255	1	in	in	ADP
gujaf-280	255	2	view	view	NOUN
gujaf-280	255	3	of	of	ADP
gujaf-280	255	4	this	this	PRON
gujaf-280	255	5	,	,	PUNCT
gujaf-280	255	6	the	the	DET
gujaf-280	255	7	study	study	NOUN
gujaf-280	255	8	adopts	adopt	VERB
gujaf-280	255	9	the	the	DET
gujaf-280	255	10	pcse	pcse	NOUN
gujaf-280	255	11	model	model	NOUN
gujaf-280	255	12	to	to	PART
gujaf-280	255	13	correct	correct	VERB
gujaf-280	255	14	for	for	ADP
gujaf-280	255	15	the	the	DET
gujaf-280	255	16	errors	error	NOUN
gujaf-280	255	17	.	.	PUNCT
gujaf-280	256	1	gusau	gusau	PROPN
gujaf-280	256	2	journal	journal	PROPN
gujaf-280	256	3	of	of	ADP
gujaf-280	256	4	accounting	accounting	NOUN
gujaf-280	256	5	and	and	CCONJ
gujaf-280	256	6	finance	finance	NOUN
gujaf-280	256	7	,	,	PUNCT
gujaf-280	256	8	vol	vol	NOUN
gujaf-280	256	9	.	.	PROPN
gujaf-280	256	10	5	5	NUM
gujaf-280	256	11	,	,	PUNCT
gujaf-280	256	12	issue	issue	NOUN
gujaf-280	256	13	1	1	NUM
gujaf-280	256	14	,	,	PUNCT
gujaf-280	256	15	april	april	PROPN
gujaf-280	256	16	,	,	PUNCT
gujaf-280	256	17	2024	2024	NUM
gujaf-280	256	18	142	142	NUM
gujaf-280	256	19	table	table	NOUN
gujaf-280	256	20	6	6	NUM
gujaf-280	256	21	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	256	22	test	test	NOUN
gujaf-280	256	23	test	test	NOUN
gujaf-280	256	24	statistics	statistic	NOUN
gujaf-280	256	25	p	p	NOUN
gujaf-280	256	26	-	-	PUNCT
gujaf-280	256	27	value	value	NOUN
gujaf-280	256	28	modified	modify	VERB
gujaf-280	256	29	wald	wald	NOUN
gujaf-280	256	30	test	test	NOUN
gujaf-280	256	31	for	for	ADP
gujaf-280	256	32	groupwise	groupwise	NOUN
gujaf-280	256	33	heteroskedasticity	heteroskedasticity	NOUN
gujaf-280	256	34	1.2e+07	1.2e+07	PROPN
gujaf-280	256	35	0.0000	0.0000	NUM
gujaf-280	256	36	wooldridge	wooldridge	PROPN
gujaf-280	256	37	test	test	NOUN
gujaf-280	256	38	for	for	ADP
gujaf-280	256	39	autocorrelation	autocorrelation	NOUN
gujaf-280	256	40	in	in	ADP
gujaf-280	256	41	panel	panel	NOUN
gujaf-280	256	42	data	datum	NOUN
gujaf-280	256	43	12.713	12.713	NUM
gujaf-280	256	44	0.0000	0.0000	NUM
gujaf-280	256	45	source	source	NOUN
gujaf-280	256	46	:	:	PUNCT
gujaf-280	256	47	researcher	researcher	NOUN
gujaf-280	256	48	’s	’s	PART
gujaf-280	256	49	computation	computation	NOUN
gujaf-280	256	50	(	(	PUNCT
gujaf-280	256	51	2023	2023	NUM
gujaf-280	256	52	)	)	PUNCT
gujaf-280	256	53	.	.	PUNCT
gujaf-280	257	1	discussion	discussion	NOUN
gujaf-280	257	2	of	of	ADP
gujaf-280	257	3	findings	finding	NOUN
gujaf-280	257	4	managerial	managerial	ADJ
gujaf-280	257	5	ownership	ownership	NOUN
gujaf-280	257	6	and	and	CCONJ
gujaf-280	257	7	female	female	ADJ
gujaf-280	257	8	inclusion	inclusion	NOUN
gujaf-280	257	9	it	it	PRON
gujaf-280	257	10	was	be	AUX
gujaf-280	257	11	established	establish	VERB
gujaf-280	257	12	from	from	ADP
gujaf-280	257	13	the	the	DET
gujaf-280	257	14	result	result	NOUN
gujaf-280	257	15	obtained	obtain	VERB
gujaf-280	257	16	that	that	SCONJ
gujaf-280	257	17	managerial	managerial	ADJ
gujaf-280	257	18	ownership	ownership	NOUN
gujaf-280	257	19	(	(	PUNCT
gujaf-280	257	20	maow	maow	NOUN
gujaf-280	257	21	)	)	PUNCT
gujaf-280	257	22	exhibited	exhibit	VERB
gujaf-280	257	23	a	a	DET
gujaf-280	257	24	direct	direct	ADJ
gujaf-280	257	25	effect	effect	NOUN
gujaf-280	257	26	on	on	ADP
gujaf-280	257	27	female	female	ADJ
gujaf-280	257	28	inclusion	inclusion	NOUN
gujaf-280	257	29	(	(	PUNCT
gujaf-280	257	30	fi	fi	NOUN
gujaf-280	257	31	)	)	PUNCT
gujaf-280	257	32	and	and	CCONJ
gujaf-280	257	33	was	be	AUX
gujaf-280	257	34	statistically	statistically	ADV
gujaf-280	257	35	significant	significant	ADJ
gujaf-280	257	36	at	at	ADP
gujaf-280	257	37	5	5	NUM
gujaf-280	257	38	%	%	NOUN
gujaf-280	257	39	conventional	conventional	ADJ
gujaf-280	257	40	level	level	NOUN
gujaf-280	257	41	.	.	PUNCT
gujaf-280	258	1	for	for	ADP
gujaf-280	258	2	the	the	DET
gujaf-280	258	3	obtained	obtain	VERB
gujaf-280	258	4	coefficient	coefficient	NOUN
gujaf-280	258	5	,	,	PUNCT
gujaf-280	258	6	it	it	PRON
gujaf-280	258	7	was	be	AUX
gujaf-280	258	8	confirmed	confirm	VERB
gujaf-280	258	9	statistically	statistically	ADV
gujaf-280	258	10	that	that	SCONJ
gujaf-280	258	11	for	for	SCONJ
gujaf-280	258	12	every	every	DET
gujaf-280	258	13	1	1	NUM
gujaf-280	258	14	%	%	NOUN
gujaf-280	258	15	possession	possession	NOUN
gujaf-280	258	16	of	of	ADP
gujaf-280	258	17	share	share	NOUN
gujaf-280	258	18	own	own	ADJ
gujaf-280	258	19	by	by	ADP
gujaf-280	258	20	managers	manager	NOUN
gujaf-280	258	21	within	within	ADP
gujaf-280	258	22	the	the	DET
gujaf-280	258	23	financial	financial	ADJ
gujaf-280	258	24	firm	firm	NOUN
gujaf-280	258	25	increase	increase	VERB
gujaf-280	258	26	the	the	DET
gujaf-280	258	27	participation	participation	NOUN
gujaf-280	258	28	of	of	ADP
gujaf-280	258	29	women	woman	NOUN
gujaf-280	258	30	in	in	ADP
gujaf-280	258	31	board	board	NOUN
gujaf-280	258	32	of	of	ADP
gujaf-280	258	33	director	director	NOUN
gujaf-280	258	34	decision	decision	NOUN
gujaf-280	258	35	by	by	ADP
gujaf-280	258	36	1.0	1.0	NUM
gujaf-280	258	37	%	%	NOUN
gujaf-280	258	38	.	.	PUNCT
gujaf-280	259	1	the	the	DET
gujaf-280	259	2	positivity	positivity	NOUN
gujaf-280	259	3	sign	sign	NOUN
gujaf-280	259	4	was	be	AUX
gujaf-280	259	5	consistency	consistency	NOUN
gujaf-280	259	6	with	with	ADP
gujaf-280	259	7	the	the	DET
gujaf-280	259	8	a	a	PRON
gujaf-280	259	9	-	-	PUNCT
gujaf-280	259	10	priori	priori	ADJ
gujaf-280	259	11	expectation	expectation	NOUN
gujaf-280	259	12	.	.	PUNCT
gujaf-280	260	1	the	the	DET
gujaf-280	260	2	implication	implication	NOUN
gujaf-280	260	3	of	of	ADP
gujaf-280	260	4	such	such	ADJ
gujaf-280	260	5	finding	finding	NOUN
gujaf-280	260	6	on	on	ADP
gujaf-280	260	7	listed	list	VERB
gujaf-280	260	8	financial	financial	ADJ
gujaf-280	260	9	firms	firm	NOUN
gujaf-280	260	10	is	be	AUX
gujaf-280	260	11	that	that	SCONJ
gujaf-280	260	12	the	the	DET
gujaf-280	260	13	percentage	percentage	NOUN
gujaf-280	260	14	of	of	ADP
gujaf-280	260	15	equity	equity	NOUN
gujaf-280	260	16	share	share	NOUN
gujaf-280	260	17	held	hold	VERB
gujaf-280	260	18	by	by	ADP
gujaf-280	260	19	manager	manager	NOUN
gujaf-280	260	20	is	be	AUX
gujaf-280	260	21	considered	consider	VERB
gujaf-280	260	22	in	in	ADP
gujaf-280	260	23	sharing	share	VERB
gujaf-280	260	24	directorate	directorate	ADJ
gujaf-280	260	25	position	position	NOUN
gujaf-280	260	26	held	hold	VERB
gujaf-280	260	27	by	by	ADP
gujaf-280	260	28	women	woman	NOUN
gujaf-280	260	29	amongst	amongst	ADP
gujaf-280	260	30	board	board	NOUN
gujaf-280	260	31	of	of	ADP
gujaf-280	260	32	directors	director	NOUN
gujaf-280	260	33	.	.	PUNCT
gujaf-280	261	1	in	in	ADP
gujaf-280	261	2	view	view	NOUN
gujaf-280	261	3	of	of	ADP
gujaf-280	261	4	this	this	PRON
gujaf-280	261	5	,	,	PUNCT
gujaf-280	261	6	studies	study	NOUN
gujaf-280	261	7	have	have	AUX
gujaf-280	261	8	shown	show	VERB
gujaf-280	261	9	that	that	SCONJ
gujaf-280	261	10	non	non	ADJ
gujaf-280	261	11	-	-	NOUN
gujaf-280	261	12	participation	participation	NOUN
gujaf-280	261	13	of	of	ADP
gujaf-280	261	14	women	woman	NOUN
gujaf-280	261	15	from	from	ADP
gujaf-280	261	16	board	board	NOUN
gujaf-280	261	17	membership	membership	NOUN
gujaf-280	261	18	,	,	PUNCT
gujaf-280	261	19	and	and	CCONJ
gujaf-280	261	20	ownership	ownership	NOUN
gujaf-280	261	21	structure	structure	NOUN
gujaf-280	261	22	deficiencies	deficiency	NOUN
gujaf-280	261	23	are	be	AUX
gujaf-280	261	24	the	the	DET
gujaf-280	261	25	highest	high	ADJ
gujaf-280	261	26	contributor	contributor	NOUN
gujaf-280	261	27	to	to	ADP
gujaf-280	261	28	low	low	ADJ
gujaf-280	261	29	firm	firm	ADJ
gujaf-280	261	30	value	value	NOUN
gujaf-280	261	31	among	among	ADP
gujaf-280	261	32	nigerian	nigerian	ADJ
gujaf-280	261	33	firms	firm	NOUN
gujaf-280	261	34	.	.	PUNCT
gujaf-280	262	1	(	(	PUNCT
gujaf-280	262	2	aifuwa	aifuwa	PROPN
gujaf-280	262	3	et	et	PROPN
gujaf-280	262	4	al	al	PROPN
gujaf-280	262	5	.	.	PROPN
gujaf-280	262	6	,	,	PUNCT
gujaf-280	262	7	2020	2020	NUM
gujaf-280	262	8	;	;	PUNCT
gujaf-280	262	9	falade	falade	VERB
gujaf-280	262	10	et	et	PROPN
gujaf-280	262	11	al	al	PROPN
gujaf-280	262	12	.	.	PROPN
gujaf-280	262	13	,	,	PUNCT
gujaf-280	262	14	2021	2021	NUM
gujaf-280	262	15	;	;	PUNCT
gujaf-280	262	16	okerekeoti	okerekeoti	PROPN
gujaf-280	262	17	,	,	PUNCT
gujaf-280	262	18	2022	2022	NUM
gujaf-280	262	19	)	)	PUNCT
gujaf-280	262	20	.	.	PUNCT
gujaf-280	263	1	as	as	SCONJ
gujaf-280	263	2	such	such	ADJ
gujaf-280	263	3	,	,	PUNCT
gujaf-280	263	4	studies	study	NOUN
gujaf-280	263	5	like	like	ADP
gujaf-280	263	6	ogboi	ogboi	NOUN
gujaf-280	263	7	,	,	PUNCT
gujaf-280	263	8	et	et	PROPN
gujaf-280	263	9	al	al	PROPN
gujaf-280	263	10	(	(	PUNCT
gujaf-280	263	11	2018	2018	NUM
gujaf-280	263	12	)	)	PUNCT
gujaf-280	263	13	and	and	CCONJ
gujaf-280	263	14	lin	lin	PROPN
gujaf-280	263	15	et	et	PROPN
gujaf-280	263	16	al	al	PROPN
gujaf-280	263	17	(	(	PUNCT
gujaf-280	263	18	2018	2018	NUM
gujaf-280	263	19	)	)	PUNCT
gujaf-280	263	20	arrived	arrive	VERB
gujaf-280	263	21	at	at	ADP
gujaf-280	263	22	a	a	DET
gujaf-280	263	23	similar	similar	ADJ
gujaf-280	263	24	finding	finding	NOUN
gujaf-280	263	25	,	,	PUNCT
gujaf-280	263	26	with	with	ADP
gujaf-280	263	27	a	a	DET
gujaf-280	263	28	conclusion	conclusion	NOUN
gujaf-280	263	29	that	that	SCONJ
gujaf-280	263	30	the	the	DET
gujaf-280	263	31	percentage	percentage	NOUN
gujaf-280	263	32	of	of	ADP
gujaf-280	263	33	share	share	NOUN
gujaf-280	263	34	poses	pose	NOUN
gujaf-280	263	35	by	by	ADP
gujaf-280	263	36	managers	manager	NOUN
gujaf-280	263	37	determine	determine	VERB
gujaf-280	263	38	the	the	DET
gujaf-280	263	39	portion	portion	NOUN
gujaf-280	263	40	of	of	ADP
gujaf-280	263	41	role	role	NOUN
gujaf-280	263	42	assign	assign	VERB
gujaf-280	263	43	to	to	ADP
gujaf-280	263	44	women	woman	NOUN
gujaf-280	263	45	on	on	ADP
gujaf-280	263	46	the	the	DET
gujaf-280	263	47	level	level	NOUN
gujaf-280	263	48	of	of	ADP
gujaf-280	263	49	board	board	NOUN
gujaf-280	263	50	of	of	ADP
gujaf-280	263	51	director	director	NOUN
gujaf-280	263	52	.	.	PUNCT
gujaf-280	264	1	on	on	ADP
gujaf-280	264	2	the	the	DET
gujaf-280	264	3	contrary	contrary	NOUN
gujaf-280	264	4	,	,	PUNCT
gujaf-280	264	5	ilaboya	ilaboya	NOUN
gujaf-280	264	6	and	and	CCONJ
gujaf-280	264	7	asgafoke	asgafoke	PROPN
gujaf-280	264	8	(	(	PUNCT
gujaf-280	264	9	2017	2017	NUM
gujaf-280	264	10	)	)	PUNCT
gujaf-280	264	11	was	be	AUX
gujaf-280	264	12	confirmed	confirm	VERB
gujaf-280	264	13	an	an	DET
gujaf-280	264	14	inverse	inverse	NOUN
gujaf-280	264	15	relationship	relationship	NOUN
gujaf-280	264	16	between	between	ADP
gujaf-280	264	17	them	they	PRON
gujaf-280	264	18	.	.	PUNCT
gujaf-280	265	1	however	however	ADV
gujaf-280	265	2	,	,	PUNCT
gujaf-280	265	3	many	many	ADJ
gujaf-280	265	4	factors	factor	NOUN
gujaf-280	265	5	such	such	ADJ
gujaf-280	265	6	as	as	ADP
gujaf-280	265	7	methodology	methodology	NOUN
gujaf-280	265	8	,	,	PUNCT
gujaf-280	265	9	scope	scope	NOUN
gujaf-280	265	10	,	,	PUNCT
gujaf-280	265	11	years	year	NOUN
gujaf-280	265	12	and	and	CCONJ
gujaf-280	265	13	many	many	ADJ
gujaf-280	265	14	may	may	AUX
gujaf-280	265	15	be	be	AUX
gujaf-280	265	16	responsible	responsible	ADJ
gujaf-280	265	17	for	for	ADP
gujaf-280	265	18	such	such	ADJ
gujaf-280	265	19	disparity	disparity	NOUN
gujaf-280	265	20	in	in	ADP
gujaf-280	265	21	finding	find	VERB
gujaf-280	265	22	.	.	PUNCT
gujaf-280	266	1	for	for	ADP
gujaf-280	266	2	instance	instance	NOUN
gujaf-280	266	3	,	,	PUNCT
gujaf-280	266	4	this	this	DET
gujaf-280	266	5	present	present	ADJ
gujaf-280	266	6	study	study	NOUN
gujaf-280	266	7	was	be	AUX
gujaf-280	266	8	limited	limit	VERB
gujaf-280	266	9	in	in	ADP
gujaf-280	266	10	scope	scope	NOUN
gujaf-280	266	11	to	to	ADP
gujaf-280	266	12	2022	2022	NUM
gujaf-280	266	13	;	;	PUNCT
gujaf-280	266	14	while	while	SCONJ
gujaf-280	266	15	,	,	PUNCT
gujaf-280	266	16	that	that	PRON
gujaf-280	266	17	of	of	ADP
gujaf-280	266	18	ilaboya	ilaboya	NOUN
gujaf-280	266	19	and	and	CCONJ
gujaf-280	266	20	asgafoke	asgafoke	NOUN
gujaf-280	266	21	was	be	AUX
gujaf-280	266	22	2015	2015	NUM
gujaf-280	266	23	to	to	ADP
gujaf-280	266	24	2017	2017	NUM
gujaf-280	266	25	.	.	PUNCT
gujaf-280	267	1	institutional	institutional	ADJ
gujaf-280	267	2	ownership	ownership	NOUN
gujaf-280	267	3	and	and	CCONJ
gujaf-280	267	4	female	female	ADJ
gujaf-280	267	5	inclusion	inclusion	NOUN
gujaf-280	267	6	the	the	DET
gujaf-280	267	7	result	result	NOUN
gujaf-280	267	8	showed	show	VERB
gujaf-280	267	9	that	that	SCONJ
gujaf-280	267	10	institutional	institutional	ADJ
gujaf-280	267	11	ownership	ownership	NOUN
gujaf-280	267	12	(	(	PUNCT
gujaf-280	267	13	insow	insow	PROPN
gujaf-280	267	14	)	)	PUNCT
gujaf-280	267	15	was	be	AUX
gujaf-280	267	16	significant	significant	ADJ
gujaf-280	267	17	with	with	ADP
gujaf-280	267	18	a	a	DET
gujaf-280	267	19	direct	direct	ADJ
gujaf-280	267	20	nexus	nexus	NOUN
gujaf-280	267	21	with	with	ADP
gujaf-280	267	22	female	female	ADJ
gujaf-280	267	23	inclusion	inclusion	NOUN
gujaf-280	267	24	(	(	PUNCT
gujaf-280	267	25	fi	fi	NOUN
gujaf-280	267	26	)	)	PUNCT
gujaf-280	267	27	at	at	ADP
gujaf-280	267	28	5	5	NUM
gujaf-280	267	29	%	%	NOUN
gujaf-280	267	30	significant	significant	ADJ
gujaf-280	267	31	level	level	NOUN
gujaf-280	267	32	.	.	PUNCT
gujaf-280	268	1	statistically	statistically	ADV
gujaf-280	268	2	,	,	PUNCT
gujaf-280	268	3	this	this	DET
gujaf-280	268	4	gusau	gusau	ADJ
gujaf-280	268	5	journal	journal	NOUN
gujaf-280	268	6	of	of	ADP
gujaf-280	268	7	accounting	accounting	NOUN
gujaf-280	268	8	and	and	CCONJ
gujaf-280	268	9	finance	finance	NOUN
gujaf-280	268	10	,	,	PUNCT
gujaf-280	268	11	vol	vol	NOUN
gujaf-280	268	12	.	.	PROPN
gujaf-280	268	13	5	5	NUM
gujaf-280	268	14	,	,	PUNCT
gujaf-280	268	15	issue	issue	NOUN
gujaf-280	268	16	1	1	NUM
gujaf-280	268	17	,	,	PUNCT
gujaf-280	268	18	april	april	PROPN
gujaf-280	268	19	,	,	PUNCT
gujaf-280	268	20	2024	2024	NUM
gujaf-280	268	21	143	143	NUM
gujaf-280	268	22	suggests	suggest	VERB
gujaf-280	268	23	that	that	SCONJ
gujaf-280	268	24	for	for	ADP
gujaf-280	268	25	every	every	DET
gujaf-280	268	26	1	1	NUM
gujaf-280	268	27	%	%	NOUN
gujaf-280	268	28	increase	increase	NOUN
gujaf-280	268	29	in	in	ADP
gujaf-280	268	30	share	share	NOUN
gujaf-280	268	31	possession	possession	NOUN
gujaf-280	268	32	of	of	ADP
gujaf-280	268	33	listed	list	VERB
gujaf-280	268	34	financial	financial	ADJ
gujaf-280	268	35	firms	firm	NOUN
gujaf-280	268	36	held	hold	VERB
gujaf-280	268	37	by	by	ADP
gujaf-280	268	38	institutional	institutional	ADJ
gujaf-280	268	39	ownership	ownership	NOUN
gujaf-280	268	40	,	,	PUNCT
gujaf-280	268	41	there	there	PRON
gujaf-280	268	42	is	be	VERB
gujaf-280	268	43	0.6	0.6	NUM
gujaf-280	268	44	%	%	NOUN
gujaf-280	268	45	increase	increase	NOUN
gujaf-280	268	46	in	in	ADP
gujaf-280	268	47	women	woman	NOUN
gujaf-280	268	48	fully	fully	ADV
gujaf-280	268	49	participating	participate	VERB
gujaf-280	268	50	in	in	ADP
gujaf-280	268	51	board	board	NOUN
gujaf-280	268	52	of	of	ADP
gujaf-280	268	53	director	director	NOUN
gujaf-280	268	54	decision	decision	NOUN
gujaf-280	268	55	making	making	NOUN
gujaf-280	268	56	.	.	PUNCT
gujaf-280	269	1	the	the	DET
gujaf-280	269	2	economic	economic	ADJ
gujaf-280	269	3	implication	implication	NOUN
gujaf-280	269	4	suggests	suggest	VERB
gujaf-280	269	5	that	that	SCONJ
gujaf-280	269	6	institutional	institutional	ADJ
gujaf-280	269	7	ownership	ownership	NOUN
gujaf-280	269	8	's	's	PART
gujaf-280	269	9	share	share	NOUN
gujaf-280	269	10	possession	possession	NOUN
gujaf-280	269	11	of	of	ADP
gujaf-280	269	12	listed	list	VERB
gujaf-280	269	13	financial	financial	ADJ
gujaf-280	269	14	firm	firm	NOUN
gujaf-280	269	15	encouraged	encourage	VERB
gujaf-280	269	16	high	high	ADJ
gujaf-280	269	17	involvement	involvement	NOUN
gujaf-280	269	18	of	of	ADP
gujaf-280	269	19	women	woman	NOUN
gujaf-280	269	20	in	in	ADP
gujaf-280	269	21	board	board	NOUN
gujaf-280	269	22	of	of	ADP
gujaf-280	269	23	directors	director	NOUN
gujaf-280	269	24	.	.	PUNCT
gujaf-280	270	1	the	the	DET
gujaf-280	270	2	positivity	positivity	NOUN
gujaf-280	270	3	of	of	ADP
gujaf-280	270	4	institutional	institutional	ADJ
gujaf-280	270	5	ownership	ownership	NOUN
gujaf-280	270	6	on	on	ADP
gujaf-280	270	7	granting	grant	VERB
gujaf-280	270	8	high	high	ADJ
gujaf-280	270	9	privilege	privilege	NOUN
gujaf-280	270	10	for	for	ADP
gujaf-280	270	11	women	woman	NOUN
gujaf-280	270	12	’s	’s	PART
gujaf-280	270	13	participation	participation	NOUN
gujaf-280	270	14	in	in	ADP
gujaf-280	270	15	board	board	NOUN
gujaf-280	270	16	of	of	ADP
gujaf-280	270	17	director	director	NOUN
gujaf-280	270	18	may	may	AUX
gujaf-280	270	19	be	be	AUX
gujaf-280	270	20	attributed	attribute	VERB
gujaf-280	270	21	to	to	ADP
gujaf-280	270	22	huge	huge	ADJ
gujaf-280	270	23	financial	financial	ADJ
gujaf-280	270	24	base	base	NOUN
gujaf-280	270	25	possess	possess	NOUN
gujaf-280	270	26	by	by	ADP
gujaf-280	270	27	institutional	institutional	ADJ
gujaf-280	270	28	ownership	ownership	NOUN
gujaf-280	270	29	.	.	PUNCT
gujaf-280	271	1	given	give	VERB
gujaf-280	271	2	this	this	PRON
gujaf-280	271	3	,	,	PUNCT
gujaf-280	271	4	studies	study	NOUN
gujaf-280	271	5	have	have	AUX
gujaf-280	271	6	shown	show	VERB
gujaf-280	271	7	that	that	SCONJ
gujaf-280	271	8	institutional	institutional	ADJ
gujaf-280	271	9	ownership	ownership	NOUN
gujaf-280	271	10	has	have	VERB
gujaf-280	271	11	financial	financial	ADJ
gujaf-280	271	12	base	base	NOUN
gujaf-280	271	13	because	because	SCONJ
gujaf-280	271	14	it	it	PRON
gujaf-280	271	15	manages	manage	VERB
gujaf-280	271	16	resources	resource	NOUN
gujaf-280	271	17	,	,	PUNCT
gujaf-280	271	18	as	as	ADV
gujaf-280	271	19	well	well	ADV
gujaf-280	271	20	as	as	ADP
gujaf-280	271	21	,	,	PUNCT
gujaf-280	271	22	wealth	wealth	NOUN
gujaf-280	271	23	for	for	ADP
gujaf-280	271	24	others	other	NOUN
gujaf-280	271	25	;	;	PUNCT
gujaf-280	271	26	therefore	therefore	ADV
gujaf-280	271	27	,	,	PUNCT
gujaf-280	271	28	having	have	VERB
gujaf-280	271	29	pool	pool	NOUN
gujaf-280	271	30	of	of	ADP
gujaf-280	271	31	funds	fund	NOUN
gujaf-280	271	32	(	(	PUNCT
gujaf-280	271	33	falade	falade	NOUN
gujaf-280	271	34	et	et	PROPN
gujaf-280	271	35	al	al	PROPN
gujaf-280	271	36	.	.	PROPN
gujaf-280	271	37	,	,	PUNCT
gujaf-280	271	38	2020	2020	NUM
gujaf-280	271	39	)	)	PUNCT
gujaf-280	271	40	.	.	PUNCT
gujaf-280	272	1	given	give	VERB
gujaf-280	272	2	this	this	PRON
gujaf-280	272	3	,	,	PUNCT
gujaf-280	272	4	haija	haija	ADJ
gujaf-280	272	5	and	and	CCONJ
gujaf-280	272	6	alrabba	alrabba	NOUN
gujaf-280	272	7	(	(	PUNCT
gujaf-280	272	8	2021	2021	NUM
gujaf-280	272	9	)	)	PUNCT
gujaf-280	272	10	and	and	CCONJ
gujaf-280	272	11	palestine	palestine	PROPN
gujaf-280	272	12	et	et	PROPN
gujaf-280	272	13	al	al	PROPN
gujaf-280	272	14	(	(	PUNCT
gujaf-280	272	15	2021	2021	NUM
gujaf-280	272	16	)	)	PUNCT
gujaf-280	272	17	confirmed	confirm	VERB
gujaf-280	272	18	a	a	DET
gujaf-280	272	19	positive	positive	ADJ
gujaf-280	272	20	and	and	CCONJ
gujaf-280	272	21	significant	significant	ADJ
gujaf-280	272	22	relationship	relationship	NOUN
gujaf-280	272	23	between	between	ADP
gujaf-280	272	24	the	the	DET
gujaf-280	272	25	duo	duo	NOUN
gujaf-280	272	26	in	in	ADP
gujaf-280	272	27	their	their	PRON
gujaf-280	272	28	respective	respective	ADJ
gujaf-280	272	29	studies	study	NOUN
gujaf-280	272	30	.	.	PUNCT
gujaf-280	273	1	foreign	foreign	ADJ
gujaf-280	273	2	ownership	ownership	NOUN
gujaf-280	273	3	and	and	CCONJ
gujaf-280	273	4	female	female	ADJ
gujaf-280	273	5	inclusion	inclusion	NOUN
gujaf-280	273	6	it	it	PRON
gujaf-280	273	7	was	be	AUX
gujaf-280	273	8	discovered	discover	VERB
gujaf-280	273	9	that	that	SCONJ
gujaf-280	273	10	foreign	foreign	ADJ
gujaf-280	273	11	ownership	ownership	NOUN
gujaf-280	273	12	(	(	PUNCT
gujaf-280	273	13	frow	frow	PROPN
gujaf-280	273	14	)	)	PUNCT
gujaf-280	273	15	was	be	AUX
gujaf-280	273	16	non	non	ADJ
gujaf-280	273	17	-	-	ADJ
gujaf-280	273	18	significant	significant	ADJ
gujaf-280	273	19	but	but	CCONJ
gujaf-280	273	20	exhibited	exhibit	VERB
gujaf-280	273	21	an	an	DET
gujaf-280	273	22	inverse	inverse	NOUN
gujaf-280	273	23	sign	sign	NOUN
gujaf-280	273	24	.	.	PUNCT
gujaf-280	274	1	hence	hence	ADV
gujaf-280	274	2	,	,	PUNCT
gujaf-280	274	3	implies	imply	VERB
gujaf-280	274	4	that	that	SCONJ
gujaf-280	274	5	frow	frow	PROPN
gujaf-280	274	6	show	show	VERB
gujaf-280	274	7	a	a	DET
gujaf-280	274	8	zero	zero	NUM
gujaf-280	274	9	effect	effect	NOUN
gujaf-280	274	10	on	on	ADP
gujaf-280	274	11	the	the	DET
gujaf-280	274	12	female	female	ADJ
gujaf-280	274	13	inclusion	inclusion	NOUN
gujaf-280	274	14	(	(	PUNCT
gujaf-280	274	15	fi	fi	NOUN
gujaf-280	274	16	)	)	PUNCT
gujaf-280	274	17	.	.	PUNCT
gujaf-280	275	1	statistically	statistically	ADV
gujaf-280	275	2	,	,	PUNCT
gujaf-280	275	3	this	this	DET
gujaf-280	275	4	fining	fining	NOUN
gujaf-280	275	5	implies	imply	VERB
gujaf-280	275	6	that	that	SCONJ
gujaf-280	275	7	foreign	foreign	ADJ
gujaf-280	275	8	ownership	ownership	NOUN
gujaf-280	275	9	(	(	PUNCT
gujaf-280	275	10	frow	frow	PROPN
gujaf-280	275	11	)	)	PUNCT
gujaf-280	275	12	had	have	VERB
gujaf-280	275	13	zero	zero	NUM
gujaf-280	275	14	effect	effect	NOUN
gujaf-280	275	15	on	on	ADP
gujaf-280	275	16	the	the	DET
gujaf-280	275	17	totality	totality	NOUN
gujaf-280	275	18	of	of	ADP
gujaf-280	275	19	female	female	ADJ
gujaf-280	275	20	inclusion	inclusion	NOUN
gujaf-280	275	21	(	(	PUNCT
gujaf-280	275	22	fi	fi	NOUN
gujaf-280	275	23	)	)	PUNCT
gujaf-280	275	24	;	;	PUNCT
gujaf-280	275	25	therefore	therefore	ADV
gujaf-280	275	26	,	,	PUNCT
gujaf-280	275	27	it	it	PRON
gujaf-280	275	28	was	be	AUX
gujaf-280	275	29	too	too	ADV
gujaf-280	275	30	infinitesimal	infinitesimal	ADJ
gujaf-280	275	31	to	to	PART
gujaf-280	275	32	impact	impact	VERB
gujaf-280	275	33	female	female	ADJ
gujaf-280	275	34	inclusion	inclusion	NOUN
gujaf-280	275	35	(	(	PUNCT
gujaf-280	275	36	fi	fi	NOUN
gujaf-280	275	37	)	)	PUNCT
gujaf-280	275	38	.	.	PUNCT
gujaf-280	276	1	the	the	DET
gujaf-280	276	2	implication	implication	NOUN
gujaf-280	276	3	of	of	ADP
gujaf-280	276	4	this	this	PRON
gujaf-280	276	5	is	be	AUX
gujaf-280	276	6	that	that	DET
gujaf-280	276	7	low	low	ADJ
gujaf-280	276	8	participation	participation	NOUN
gujaf-280	276	9	of	of	ADP
gujaf-280	276	10	foreign	foreign	ADJ
gujaf-280	276	11	ownership	ownership	NOUN
gujaf-280	276	12	holding	hold	VERB
gujaf-280	276	13	equity	equity	NOUN
gujaf-280	276	14	share	share	NOUN
gujaf-280	276	15	of	of	ADP
gujaf-280	276	16	listed	list	VERB
gujaf-280	276	17	financial	financial	ADJ
gujaf-280	276	18	firms	firm	NOUN
gujaf-280	276	19	within	within	ADP
gujaf-280	276	20	nigerian	nigerian	ADJ
gujaf-280	276	21	’	'	PUNCT
gujaf-280	276	22	shore	shore	NOUN
gujaf-280	276	23	limited	limit	VERB
gujaf-280	276	24	their	their	PRON
gujaf-280	276	25	involvement	involvement	NOUN
gujaf-280	276	26	in	in	ADP
gujaf-280	276	27	decision	decision	NOUN
gujaf-280	276	28	making	making	NOUN
gujaf-280	276	29	,	,	PUNCT
gujaf-280	276	30	which	which	PRON
gujaf-280	276	31	worsen	worsen	VERB
gujaf-280	276	32	the	the	DET
gujaf-280	276	33	numbers	number	NOUN
gujaf-280	276	34	of	of	ADP
gujaf-280	276	35	women	woman	NOUN
gujaf-280	276	36	participation	participation	NOUN
gujaf-280	276	37	in	in	ADP
gujaf-280	276	38	board	board	NOUN
gujaf-280	276	39	of	of	ADP
gujaf-280	276	40	directorate	directorate	ADJ
gujaf-280	276	41	decision	decision	NOUN
gujaf-280	276	42	making	making	NOUN
gujaf-280	276	43	.	.	PUNCT
gujaf-280	277	1	given	give	VERB
gujaf-280	277	2	this	this	PRON
gujaf-280	277	3	,	,	PUNCT
gujaf-280	277	4	studies	study	NOUN
gujaf-280	277	5	have	have	AUX
gujaf-280	277	6	confirmed	confirm	VERB
gujaf-280	277	7	that	that	SCONJ
gujaf-280	277	8	there	there	PRON
gujaf-280	277	9	is	be	VERB
gujaf-280	277	10	low	low	ADJ
gujaf-280	277	11	participation	participation	NOUN
gujaf-280	277	12	of	of	ADP
gujaf-280	277	13	foreign	foreign	ADJ
gujaf-280	277	14	ownership	ownership	NOUN
gujaf-280	277	15	in	in	ADP
gujaf-280	277	16	some	some	DET
gujaf-280	277	17	certain	certain	ADJ
gujaf-280	277	18	segments	segment	NOUN
gujaf-280	277	19	of	of	ADP
gujaf-280	277	20	nigeria	nigeria	PROPN
gujaf-280	277	21	’s	’s	PART
gujaf-280	277	22	economy	economy	NOUN
gujaf-280	277	23	(	(	PUNCT
gujaf-280	277	24	falade	falade	NOUN
gujaf-280	277	25	et	et	PROPN
gujaf-280	277	26	al	al	PROPN
gujaf-280	277	27	.	.	PROPN
gujaf-280	277	28	,	,	PUNCT
gujaf-280	277	29	2020	2020	NUM
gujaf-280	277	30	;	;	PUNCT
gujaf-280	277	31	fakile	fakile	NOUN
gujaf-280	277	32	and	and	CCONJ
gujaf-280	277	33	ezekiel	ezekiel	PROPN
gujaf-280	277	34	,	,	PUNCT
gujaf-280	277	35	2019	2019	NUM
gujaf-280	277	36	;	;	PUNCT
gujaf-280	277	37	ogboi	ogboi	PROPN
gujaf-280	277	38	,	,	PUNCT
gujaf-280	277	39	et	et	PROPN
gujaf-280	277	40	al	al	PROPN
gujaf-280	277	41	,	,	PUNCT
gujaf-280	277	42	2018	2018	NUM
gujaf-280	277	43	)	)	PUNCT
gujaf-280	277	44	;	;	PUNCT
gujaf-280	277	45	hence	hence	ADV
gujaf-280	277	46	,	,	PUNCT
gujaf-280	277	47	resulted	result	VERB
gujaf-280	277	48	in	in	ADP
gujaf-280	277	49	negativity	negativity	NOUN
gujaf-280	277	50	sign	sign	NOUN
gujaf-280	277	51	obtained	obtain	VERB
gujaf-280	277	52	from	from	ADP
gujaf-280	277	53	foreign	foreign	ADJ
gujaf-280	277	54	ownership	ownership	NOUN
gujaf-280	277	55	(	(	PUNCT
gujaf-280	277	56	frow	frow	PROPN
gujaf-280	277	57	)	)	PUNCT
gujaf-280	277	58	.	.	PUNCT
gujaf-280	278	1	given	give	VERB
gujaf-280	278	2	this	this	PRON
gujaf-280	278	3	,	,	PUNCT
gujaf-280	278	4	the	the	DET
gujaf-280	278	5	study	study	NOUN
gujaf-280	278	6	’s	’s	PART
gujaf-280	278	7	finding	find	VERB
gujaf-280	278	8	corroborated	corroborated	ADJ
gujaf-280	278	9	studies	study	NOUN
gujaf-280	278	10	such	such	ADJ
gujaf-280	278	11	as	as	ADP
gujaf-280	278	12	haija	haija	NOUN
gujaf-280	278	13	and	and	CCONJ
gujaf-280	278	14	alrabba	alrabba	NOUN
gujaf-280	278	15	(	(	PUNCT
gujaf-280	278	16	2021	2021	NUM
gujaf-280	278	17	)	)	PUNCT
gujaf-280	278	18	and	and	CCONJ
gujaf-280	278	19	alazzani	alazzani	X
gujaf-280	278	20	(	(	PUNCT
gujaf-280	278	21	2021	2021	NUM
gujaf-280	278	22	)	)	PUNCT
gujaf-280	278	23	that	that	PRON
gujaf-280	278	24	showed	show	VERB
gujaf-280	278	25	a	a	DET
gujaf-280	278	26	no	no	DET
gujaf-280	278	27	significant	significant	ADJ
gujaf-280	278	28	relationship	relationship	NOUN
gujaf-280	278	29	between	between	ADP
gujaf-280	278	30	the	the	DET
gujaf-280	278	31	duo	duo	NOUN
gujaf-280	278	32	.	.	PUNCT
gujaf-280	279	1	on	on	ADP
gujaf-280	279	2	the	the	DET
gujaf-280	279	3	other	other	ADJ
gujaf-280	279	4	hand	hand	NOUN
gujaf-280	279	5	,	,	PUNCT
gujaf-280	279	6	abdullah	abdullah	PROPN
gujaf-280	279	7	(	(	PUNCT
gujaf-280	279	8	2021	2021	NUM
gujaf-280	279	9	)	)	PUNCT
gujaf-280	279	10	arrived	arrive	VERB
gujaf-280	279	11	at	at	ADP
gujaf-280	279	12	a	a	DET
gujaf-280	279	13	positive	positive	ADJ
gujaf-280	279	14	relationship	relationship	NOUN
gujaf-280	279	15	between	between	ADP
gujaf-280	279	16	foreign	foreign	ADJ
gujaf-280	279	17	directors	director	NOUN
gujaf-280	279	18	and	and	CCONJ
gujaf-280	279	19	ownership	ownership	NOUN
gujaf-280	279	20	structure	structure	NOUN
gujaf-280	279	21	.	.	PUNCT
gujaf-280	280	1	however	however	ADV
gujaf-280	280	2	,	,	PUNCT
gujaf-280	280	3	the	the	DET
gujaf-280	280	4	disparity	disparity	NOUN
gujaf-280	280	5	in	in	ADP
gujaf-280	280	6	finding	find	VERB
gujaf-280	280	7	may	may	AUX
gujaf-280	280	8	be	be	AUX
gujaf-280	280	9	attribute	attribute	NOUN
gujaf-280	280	10	to	to	ADP
gujaf-280	280	11	methodology	methodology	NOUN
gujaf-280	280	12	.	.	PUNCT
gujaf-280	281	1	for	for	ADP
gujaf-280	281	2	instance	instance	NOUN
gujaf-280	281	3	,	,	PUNCT
gujaf-280	281	4	abdullah	abdullah	PROPN
gujaf-280	281	5	(	(	PUNCT
gujaf-280	281	6	2021	2021	NUM
gujaf-280	281	7	)	)	PUNCT
gujaf-280	281	8	used	use	VERB
gujaf-280	281	9	generalised	generalise	VERB
gujaf-280	281	10	method	method	NOUN
gujaf-280	281	11	of	of	ADP
gujaf-280	281	12	moments	moment	NOUN
gujaf-280	281	13	(	(	PUNCT
gujaf-280	281	14	gmm	gmm	NOUN
gujaf-280	281	15	)	)	PUNCT
gujaf-280	281	16	approach	approach	NOUN
gujaf-280	281	17	;	;	PUNCT
gujaf-280	281	18	while	while	SCONJ
gujaf-280	281	19	,	,	PUNCT
gujaf-280	281	20	this	this	DET
gujaf-280	281	21	present	present	ADJ
gujaf-280	281	22	study	study	NOUN
gujaf-280	281	23	used	use	VERB
gujaf-280	281	24	pool	pool	NOUN
gujaf-280	281	25	ordinary	ordinary	ADJ
gujaf-280	281	26	least	least	ADJ
gujaf-280	281	27	square	square	ADJ
gujaf-280	281	28	.	.	PUNCT
gujaf-280	282	1	5	5	X
gujaf-280	282	2	.	.	X
gujaf-280	282	3	conclusion	conclusion	NOUN
gujaf-280	282	4	and	and	CCONJ
gujaf-280	282	5	recommendation	recommendation	NOUN
gujaf-280	282	6	the	the	DET
gujaf-280	282	7	study	study	NOUN
gujaf-280	282	8	investigated	investigate	VERB
gujaf-280	282	9	the	the	DET
gujaf-280	282	10	effect	effect	NOUN
gujaf-280	282	11	of	of	ADP
gujaf-280	282	12	ownership	ownership	NOUN
gujaf-280	282	13	structure	structure	NOUN
gujaf-280	282	14	on	on	ADP
gujaf-280	282	15	female	female	ADJ
gujaf-280	282	16	inclusion	inclusion	NOUN
gujaf-280	282	17	of	of	ADP
gujaf-280	282	18	listed	list	VERB
gujaf-280	282	19	financial	financial	ADJ
gujaf-280	282	20	firms	firm	NOUN
gujaf-280	282	21	,	,	PUNCT
gujaf-280	282	22	nigeria	nigeria	PROPN
gujaf-280	282	23	,	,	PUNCT
gujaf-280	282	24	with	with	ADP
gujaf-280	282	25	a	a	DET
gujaf-280	282	26	concentration	concentration	NOUN
gujaf-280	282	27	on	on	ADP
gujaf-280	282	28	three	three	NUM
gujaf-280	282	29	ownership	ownership	NOUN
gujaf-280	282	30	structures	structure	NOUN
gujaf-280	282	31	that	that	PRON
gujaf-280	282	32	include	include	VERB
gujaf-280	282	33	managerial	managerial	ADJ
gujaf-280	282	34	ownership	ownership	NOUN
gujaf-280	282	35	,	,	PUNCT
gujaf-280	282	36	institutional	institutional	ADJ
gujaf-280	282	37	ownership	ownership	NOUN
gujaf-280	282	38	and	and	CCONJ
gujaf-280	282	39	foreign	foreign	ADJ
gujaf-280	282	40	ownership	ownership	NOUN
gujaf-280	282	41	from	from	ADP
gujaf-280	282	42	2011	2011	NUM
gujaf-280	282	43	-	-	SYM
gujaf-280	282	44	2022	2022	NUM
gujaf-280	282	45	.	.	PUNCT
gujaf-280	283	1	it	it	PRON
gujaf-280	283	2	was	be	AUX
gujaf-280	283	3	confirmed	confirm	VERB
gujaf-280	283	4	that	that	SCONJ
gujaf-280	283	5	both	both	PRON
gujaf-280	283	6	managerial	managerial	ADJ
gujaf-280	283	7	ownership	ownership	NOUN
gujaf-280	283	8	and	and	CCONJ
gujaf-280	283	9	institutional	institutional	ADJ
gujaf-280	283	10	gusau	gusau	ADJ
gujaf-280	283	11	journal	journal	NOUN
gujaf-280	283	12	of	of	ADP
gujaf-280	283	13	accounting	accounting	NOUN
gujaf-280	283	14	and	and	CCONJ
gujaf-280	283	15	finance	finance	NOUN
gujaf-280	283	16	,	,	PUNCT
gujaf-280	283	17	vol	vol	NOUN
gujaf-280	283	18	.	.	PROPN
gujaf-280	283	19	5	5	NUM
gujaf-280	283	20	,	,	PUNCT
gujaf-280	283	21	issue	issue	NOUN
gujaf-280	283	22	1	1	NUM
gujaf-280	283	23	,	,	PUNCT
gujaf-280	283	24	april	april	PROPN
gujaf-280	283	25	,	,	PUNCT
gujaf-280	283	26	2024	2024	NUM
gujaf-280	283	27	144	144	NUM
gujaf-280	283	28	ownership	ownership	NOUN
gujaf-280	283	29	proved	prove	VERB
gujaf-280	283	30	significant	significant	ADJ
gujaf-280	283	31	and	and	CCONJ
gujaf-280	283	32	directly	directly	ADV
gujaf-280	283	33	related	relate	VERB
gujaf-280	283	34	to	to	ADP
gujaf-280	283	35	female	female	ADJ
gujaf-280	283	36	inclusion	inclusion	NOUN
gujaf-280	283	37	at	at	ADP
gujaf-280	283	38	5	5	NUM
gujaf-280	283	39	%	%	NOUN
gujaf-280	283	40	significant	significant	ADJ
gujaf-280	283	41	level	level	NOUN
gujaf-280	283	42	;	;	PUNCT
gujaf-280	283	43	while	while	SCONJ
gujaf-280	283	44	,	,	PUNCT
gujaf-280	283	45	reverse	reverse	NOUN
gujaf-280	283	46	is	be	AUX
gujaf-280	283	47	the	the	DET
gujaf-280	283	48	case	case	NOUN
gujaf-280	283	49	for	for	ADP
gujaf-280	283	50	foreign	foreign	ADJ
gujaf-280	283	51	ownership	ownership	NOUN
gujaf-280	283	52	that	that	PRON
gujaf-280	283	53	exhibited	exhibit	VERB
gujaf-280	283	54	an	an	DET
gujaf-280	283	55	inverse	inverse	NOUN
gujaf-280	283	56	nexus	nexus	NOUN
gujaf-280	283	57	with	with	ADP
gujaf-280	283	58	female	female	ADJ
gujaf-280	283	59	inclusion	inclusion	NOUN
gujaf-280	283	60	,	,	PUNCT
gujaf-280	283	61	but	but	CCONJ
gujaf-280	283	62	non	non	ADJ
gujaf-280	283	63	-	-	ADJ
gujaf-280	283	64	significant	significant	ADJ
gujaf-280	283	65	at	at	ADP
gujaf-280	283	66	the	the	DET
gujaf-280	283	67	conventional	conventional	ADJ
gujaf-280	283	68	level	level	NOUN
gujaf-280	283	69	of	of	ADP
gujaf-280	283	70	5	5	NUM
gujaf-280	283	71	%	%	NOUN
gujaf-280	283	72	.	.	PUNCT
gujaf-280	284	1	the	the	DET
gujaf-280	284	2	study	study	NOUN
gujaf-280	284	3	came	come	VERB
gujaf-280	284	4	to	to	ADP
gujaf-280	284	5	conclusion	conclusion	NOUN
gujaf-280	284	6	that	that	SCONJ
gujaf-280	284	7	share	share	NOUN
gujaf-280	284	8	possession	possession	NOUN
gujaf-280	284	9	held	hold	VERB
gujaf-280	284	10	by	by	ADP
gujaf-280	284	11	managers	manager	NOUN
gujaf-280	284	12	,	,	PUNCT
gujaf-280	284	13	as	as	ADV
gujaf-280	284	14	well	well	ADV
gujaf-280	284	15	as	as	ADP
gujaf-280	284	16	,	,	PUNCT
gujaf-280	284	17	other	other	ADJ
gujaf-280	284	18	institution	institution	NOUN
gujaf-280	284	19	that	that	PRON
gujaf-280	284	20	manage	manage	VERB
gujaf-280	284	21	people	people	NOUN
gujaf-280	284	22	’s	’s	PART
gujaf-280	284	23	wealth	wealth	NOUN
gujaf-280	284	24	determine	determine	VERB
gujaf-280	284	25	the	the	DET
gujaf-280	284	26	percentage	percentage	NOUN
gujaf-280	284	27	of	of	ADP
gujaf-280	284	28	women	woman	NOUN
gujaf-280	284	29	that	that	PRON
gujaf-280	284	30	participate	participate	VERB
gujaf-280	284	31	in	in	ADP
gujaf-280	284	32	board	board	NOUN
gujaf-280	284	33	of	of	ADP
gujaf-280	284	34	directors	director	NOUN
gujaf-280	284	35	of	of	ADP
gujaf-280	284	36	listed	list	VERB
gujaf-280	284	37	financial	financial	ADJ
gujaf-280	284	38	firms	firm	NOUN
gujaf-280	284	39	in	in	ADP
gujaf-280	284	40	nigeria	nigeria	PROPN
gujaf-280	284	41	;	;	PUNCT
gujaf-280	284	42	while	while	SCONJ
gujaf-280	284	43	,	,	PUNCT
gujaf-280	284	44	low	low	ADJ
gujaf-280	284	45	share	share	NOUN
gujaf-280	284	46	possession	possession	NOUN
gujaf-280	284	47	held	hold	VERB
gujaf-280	284	48	by	by	ADP
gujaf-280	284	49	foreign	foreign	ADJ
gujaf-280	284	50	ownership	ownership	NOUN
gujaf-280	284	51	reduces	reduce	VERB
gujaf-280	284	52	it	it	PRON
gujaf-280	284	53	.	.	PUNCT
gujaf-280	285	1	hence	hence	ADV
gujaf-280	285	2	,	,	PUNCT
gujaf-280	285	3	the	the	DET
gujaf-280	285	4	study	study	NOUN
gujaf-280	285	5	recommended	recommend	VERB
gujaf-280	285	6	that	that	SCONJ
gujaf-280	285	7	the	the	DET
gujaf-280	285	8	director	director	NOUN
gujaf-280	285	9	within	within	ADP
gujaf-280	285	10	the	the	DET
gujaf-280	285	11	listed	list	VERB
gujaf-280	285	12	financial	financial	ADJ
gujaf-280	285	13	firms	firm	NOUN
gujaf-280	285	14	should	should	AUX
gujaf-280	285	15	ensure	ensure	VERB
gujaf-280	285	16	that	that	SCONJ
gujaf-280	285	17	they	they	PRON
gujaf-280	285	18	make	make	VERB
gujaf-280	285	19	their	their	PRON
gujaf-280	285	20	ownership	ownership	NOUN
gujaf-280	285	21	stakes	stake	NOUN
gujaf-280	285	22	(	(	PUNCT
gujaf-280	285	23	shares	share	NOUN
gujaf-280	285	24	)	)	PUNCT
gujaf-280	285	25	attractive	attractive	ADJ
gujaf-280	285	26	for	for	ADP
gujaf-280	285	27	foreign	foreign	ADJ
gujaf-280	285	28	ownership	ownership	NOUN
gujaf-280	285	29	through	through	ADP
gujaf-280	285	30	publicity	publicity	NOUN
gujaf-280	285	31	of	of	ADP
gujaf-280	285	32	their	their	PRON
gujaf-280	285	33	respective	respective	ADJ
gujaf-280	285	34	listing	listing	NOUN
gujaf-280	285	35	in	in	ADP
gujaf-280	285	36	the	the	DET
gujaf-280	285	37	foreign	foreign	ADJ
gujaf-280	285	38	countries	country	NOUN
gujaf-280	285	39	for	for	ADP
gujaf-280	285	40	the	the	DET
gujaf-280	285	41	purpose	purpose	NOUN
gujaf-280	285	42	of	of	ADP
gujaf-280	285	43	having	have	VERB
gujaf-280	285	44	more	more	ADJ
gujaf-280	285	45	foreign	foreign	ADJ
gujaf-280	285	46	ownership	ownership	NOUN
gujaf-280	285	47	share	share	NOUN
gujaf-280	285	48	stake	stake	NOUN
gujaf-280	285	49	in	in	ADP
gujaf-280	285	50	the	the	DET
gujaf-280	285	51	firms	firm	NOUN
gujaf-280	285	52	.	.	PUNCT
gujaf-280	286	1	finding	find	VERB
gujaf-280	286	2	has	have	AUX
gujaf-280	286	3	shown	show	VERB
gujaf-280	286	4	their	their	PRON
gujaf-280	286	5	nigerian	nigerian	ADJ
gujaf-280	286	6	financial	financial	ADJ
gujaf-280	286	7	firms	firm	NOUN
gujaf-280	286	8	,	,	PUNCT
gujaf-280	286	9	especially	especially	ADV
gujaf-280	286	10	ones	one	NOUN
gujaf-280	286	11	listed	list	VERB
gujaf-280	286	12	on	on	ADP
gujaf-280	286	13	nigerian	nigerian	ADJ
gujaf-280	286	14	exchange	exchange	NOUN
gujaf-280	286	15	group	group	NOUN
gujaf-280	286	16	do	do	AUX
gujaf-280	286	17	not	not	PART
gujaf-280	286	18	have	have	VERB
gujaf-280	286	19	sufficient	sufficient	ADJ
gujaf-280	286	20	foreign	foreign	ADJ
gujaf-280	286	21	ownership	ownership	NOUN
gujaf-280	286	22	;	;	PUNCT
gujaf-280	286	23	therefore	therefore	ADV
gujaf-280	286	24	,	,	PUNCT
gujaf-280	286	25	limiting	limit	VERB
gujaf-280	286	26	foreign	foreign	ADJ
gujaf-280	286	27	resources	resource	NOUN
gujaf-280	286	28	in	in	ADP
gujaf-280	286	29	terms	term	NOUN
gujaf-280	286	30	of	of	ADP
gujaf-280	286	31	funds	fund	NOUN
gujaf-280	286	32	and	and	CCONJ
gujaf-280	286	33	machinery	machinery	NOUN
gujaf-280	286	34	that	that	PRON
gujaf-280	286	35	would	would	AUX
gujaf-280	286	36	promote	promote	VERB
gujaf-280	286	37	female	female	ADJ
gujaf-280	286	38	inclusion	inclusion	NOUN
gujaf-280	286	39	.	.	PUNCT
gujaf-280	287	1	also	also	ADV
gujaf-280	287	2	,	,	PUNCT
gujaf-280	287	3	the	the	DET
gujaf-280	287	4	nigerian	nigerian	ADJ
gujaf-280	287	5	exchange	exchange	NOUN
gujaf-280	287	6	group	group	NOUN
gujaf-280	287	7	should	should	AUX
gujaf-280	287	8	ensure	ensure	VERB
gujaf-280	287	9	that	that	SCONJ
gujaf-280	287	10	its	its	PRON
gujaf-280	287	11	primary	primary	ADJ
gujaf-280	287	12	market	market	NOUN
gujaf-280	287	13	that	that	PRON
gujaf-280	287	14	solely	solely	ADV
gujaf-280	287	15	concentrate	concentrate	VERB
gujaf-280	287	16	in	in	ADP
gujaf-280	287	17	selling	sell	VERB
gujaf-280	287	18	some	some	DET
gujaf-280	287	19	portions	portion	NOUN
gujaf-280	287	20	of	of	ADP
gujaf-280	287	21	companies	company	NOUN
gujaf-280	287	22	’	'	PUNCT
gujaf-280	287	23	share	share	NOUN
gujaf-280	287	24	are	be	AUX
gujaf-280	287	25	in	in	ADP
gujaf-280	287	26	line	line	NOUN
gujaf-280	287	27	with	with	ADP
gujaf-280	287	28	other	other	ADJ
gujaf-280	287	29	bestselling	bestselle	VERB
gujaf-280	287	30	stock	stock	NOUN
gujaf-280	287	31	exchange	exchange	NOUN
gujaf-280	287	32	market	market	NOUN
gujaf-280	287	33	in	in	ADP
gujaf-280	287	34	the	the	DET
gujaf-280	287	35	world	world	NOUN
gujaf-280	287	36	for	for	ADP
gujaf-280	287	37	the	the	DET
gujaf-280	287	38	sole	sole	ADJ
gujaf-280	287	39	purpose	purpose	NOUN
gujaf-280	287	40	of	of	ADP
gujaf-280	287	41	attracting	attract	VERB
gujaf-280	287	42	foreign	foreign	ADJ
gujaf-280	287	43	ownership	ownership	NOUN
gujaf-280	287	44	that	that	PRON
gujaf-280	287	45	promotes	promote	VERB
gujaf-280	287	46	involvement	involvement	NOUN
gujaf-280	287	47	of	of	ADP
gujaf-280	287	48	women	woman	NOUN
gujaf-280	287	49	in	in	ADP
gujaf-280	287	50	directorate	directorate	ADJ
gujaf-280	287	51	position	position	NOUN
gujaf-280	287	52	.	.	PUNCT
gujaf-280	288	1	also	also	ADV
gujaf-280	288	2	,	,	PUNCT
gujaf-280	288	3	the	the	DET
gujaf-280	288	4	listed	list	VERB
gujaf-280	288	5	financial	financial	ADJ
gujaf-280	288	6	firms	firm	NOUN
gujaf-280	288	7	should	should	AUX
gujaf-280	288	8	ensure	ensure	VERB
gujaf-280	288	9	that	that	SCONJ
gujaf-280	288	10	they	they	PRON
gujaf-280	288	11	maintain	maintain	VERB
gujaf-280	288	12	the	the	DET
gujaf-280	288	13	level	level	NOUN
gujaf-280	288	14	of	of	ADP
gujaf-280	288	15	shares	share	NOUN
gujaf-280	288	16	position	position	NOUN
gujaf-280	288	17	held	hold	VERB
gujaf-280	288	18	by	by	ADP
gujaf-280	288	19	managerial	managerial	ADJ
gujaf-280	288	20	ownership	ownership	NOUN
gujaf-280	288	21	and	and	CCONJ
gujaf-280	288	22	institutional	institutional	ADJ
gujaf-280	288	23	ownership	ownership	NOUN
gujaf-280	288	24	and	and	CCONJ
gujaf-280	288	25	also	also	ADV
gujaf-280	288	26	increasing	increase	VERB
gujaf-280	288	27	them	they	PRON
gujaf-280	288	28	through	through	ADP
gujaf-280	288	29	making	make	VERB
gujaf-280	288	30	sure	sure	ADJ
gujaf-280	288	31	that	that	SCONJ
gujaf-280	288	32	they	they	PRON
gujaf-280	288	33	are	be	AUX
gujaf-280	288	34	fully	fully	ADV
gujaf-280	288	35	participating	participate	VERB
gujaf-280	288	36	in	in	ADP
gujaf-280	288	37	decision	decision	NOUN
gujaf-280	288	38	making	making	NOUN
gujaf-280	288	39	within	within	ADP
gujaf-280	288	40	the	the	DET
gujaf-280	288	41	organization	organization	NOUN
gujaf-280	288	42	.	.	PUNCT
gujaf-280	289	1	references	reference	NOUN
gujaf-280	289	2	abdullahi	abdullahi	PROPN
gujaf-280	289	3	s.	s.	PROPN
gujaf-280	289	4	(	(	PUNCT
gujaf-280	289	5	2021	2021	NUM
gujaf-280	289	6	)	)	PUNCT
gujaf-280	289	7	.	.	PUNCT
gujaf-280	290	1	board	board	NOUN
gujaf-280	290	2	diversity	diversity	NOUN
gujaf-280	290	3	and	and	CCONJ
gujaf-280	290	4	financial	financial	ADJ
gujaf-280	290	5	performance	performance	NOUN
gujaf-280	290	6	of	of	ADP
gujaf-280	290	7	the	the	DET
gujaf-280	290	8	nigerian	nigerian	ADJ
gujaf-280	290	9	listed	list	VERB
gujaf-280	290	10	firms	firm	NOUN
gujaf-280	290	11	:	:	PUNCT
gujaf-280	290	12	a	a	DET
gujaf-280	290	13	dynamic	dynamic	ADJ
gujaf-280	290	14	panel	panel	NOUN
gujaf-280	290	15	analysis	analysis	NOUN
gujaf-280	290	16	.	.	PUNCT
gujaf-280	291	1	journal	journal	NOUN
gujaf-280	291	2	of	of	ADP
gujaf-280	291	3	accounting	accounting	NOUN
gujaf-280	291	4	and	and	CCONJ
gujaf-280	291	5	business	business	NOUN
gujaf-280	291	6	education	education	NOUN
gujaf-280	291	7	,	,	PUNCT
gujaf-280	291	8	6(1	6(1	NUM
gujaf-280	291	9	)	)	PUNCT
gujaf-280	291	10	,	,	PUNCT
gujaf-280	291	11	doi	doi	PROPN
gujaf-280	291	12	:	:	PUNCT
gujaf-280	291	13	http://dx.doi.org/10.26675/jabe.v6i1.18817	http://dx.doi.org/10.26675/jabe.v6i1.18817	PROPN
gujaf-280	291	14	aifuwa	aifuwa	PROPN
gujaf-280	291	15	,	,	PUNCT
gujaf-280	291	16	h.o	h.o	PROPN
gujaf-280	291	17	.	.	PROPN
gujaf-280	291	18	,	,	PUNCT
gujaf-280	291	19	musa	musa	PROPN
gujaf-280	291	20	,	,	PUNCT
gujaf-280	291	21	s.	s.	PROPN
gujaf-280	291	22	,	,	PUNCT
gujaf-280	291	23	gold	gold	NOUN
gujaf-280	291	24	,	,	PUNCT
gujaf-280	291	25	n.o	n.o	PROPN
gujaf-280	291	26	.	.	PROPN
gujaf-280	291	27	&	&	CCONJ
gujaf-280	291	28	usman	usman	PROPN
gujaf-280	291	29	,	,	PUNCT
gujaf-280	291	30	m.k	m.k	PROPN
gujaf-280	291	31	.	.	PUNCT
gujaf-280	291	32	(	(	PUNCT
gujaf-280	291	33	2020	2020	NUM
gujaf-280	291	34	)	)	PUNCT
gujaf-280	291	35	.	.	PUNCT
gujaf-280	292	1	board	board	NOUN
gujaf-280	292	2	cognitive	cognitive	ADJ
gujaf-280	292	3	diversity	diversity	NOUN
gujaf-280	292	4	and	and	CCONJ
gujaf-280	292	5	firm	firm	ADJ
gujaf-280	292	6	performance	performance	NOUN
gujaf-280	292	7	nexus	nexus	NOUN
gujaf-280	292	8	:	:	PUNCT
gujaf-280	292	9	evidence	evidence	NOUN
gujaf-280	292	10	from	from	ADP
gujaf-280	292	11	nigeria	nigeria	PROPN
gujaf-280	292	12	.	.	PUNCT
gujaf-280	293	1	international	international	ADJ
gujaf-280	293	2	journal	journal	PROPN
gujaf-280	293	3	of	of	ADP
gujaf-280	293	4	management	management	NOUN
gujaf-280	293	5	,	,	PUNCT
gujaf-280	293	6	innovation	innovation	NOUN
gujaf-280	293	7	and	and	CCONJ
gujaf-280	293	8	entrepreneurial	entrepreneurial	ADJ
gujaf-280	293	9	research	research	NOUN
gujaf-280	293	10	,	,	PUNCT
gujaf-280	293	11	6(2	6(2	NUM
gujaf-280	293	12	)	)	PUNCT
gujaf-280	293	13	,	,	PUNCT
gujaf-280	293	14	88	88	NUM
gujaf-280	293	15	-	-	SYM
gujaf-280	293	16	9914	9914	NUM
gujaf-280	293	17	ajadi	ajadi	NOUN
gujaf-280	293	18	,	,	PUNCT
gujaf-280	293	19	t.	t.	PROPN
gujaf-280	293	20	,	,	PUNCT
gujaf-280	293	21	bakare	bakare	PROPN
gujaf-280	293	22	,	,	PUNCT
gujaf-280	293	23	o.	o.	PROPN
gujaf-280	293	24	u.	u.	PROPN
gujaf-280	293	25	&	&	CCONJ
gujaf-280	293	26	mohammed	mohammed	PROPN
gujaf-280	293	27	,	,	PUNCT
gujaf-280	293	28	o.	o.	PROPN
gujaf-280	293	29	m.	m.	NOUN
gujaf-280	293	30	(	(	PUNCT
gujaf-280	293	31	2018	2018	NUM
gujaf-280	293	32	)	)	PUNCT
gujaf-280	293	33	.	.	PUNCT
gujaf-280	294	1	ownership	ownership	NOUN
gujaf-280	294	2	structure	structure	NOUN
gujaf-280	294	3	and	and	CCONJ
gujaf-280	294	4	dividend	dividend	NOUN
gujaf-280	294	5	policy	policy	NOUN
gujaf-280	294	6	of	of	ADP
gujaf-280	294	7	listed	list	VERB
gujaf-280	294	8	insurance	insurance	NOUN
gujaf-280	294	9	firms	firm	NOUN
gujaf-280	294	10	in	in	ADP
gujaf-280	294	11	nigeria	nigeria	PROPN
gujaf-280	294	12	.	.	PUNCT
gujaf-280	295	1	fountain	fountain	PROPN
gujaf-280	295	2	university	university	PROPN
gujaf-280	295	3	osogbo	osogbo	PROPN
gujaf-280	295	4	journal	journal	PROPN
gujaf-280	295	5	of	of	ADP
gujaf-280	295	6	management	management	NOUN
gujaf-280	295	7	,	,	PUNCT
gujaf-280	295	8	3(3	3(3	NUM
gujaf-280	295	9	)	)	PUNCT
gujaf-280	295	10	,	,	PUNCT
gujaf-280	295	11	47	47	NUM
gujaf-280	295	12	-	-	SYM
gujaf-280	295	13	58	58	NUM
gujaf-280	295	14	.	.	PUNCT
gujaf-280	296	1	al	al	PROPN
gujaf-280	296	2	-	-	PUNCT
gujaf-280	296	3	sa’eed	sa’eed	NOUN
gujaf-280	296	4	,	,	PUNCT
gujaf-280	296	5	m.	m.	NOUN
gujaf-280	296	6	t.	t.	PROPN
gujaf-280	296	7	a.	a.	PROPN
gujaf-280	296	8	a.	a.	PROPN
gujaf-280	296	9	j.	j.	PROPN
gujaf-280	296	10	a.	a.	PROPN
gujaf-280	296	11	a.	a.	PROPN
gujaf-280	296	12	,	,	PUNCT
gujaf-280	296	13	business	business	NOUN
gujaf-280	296	14	,	,	PUNCT
gujaf-280	296	15	&	&	CCONJ
gujaf-280	296	16	journal	journal	PROPN
gujaf-280	296	17	,	,	PUNCT
gujaf-280	296	18	f.	f.	PROPN
gujaf-280	296	19	(	(	PUNCT
gujaf-280	296	20	2018	2018	NUM
gujaf-280	296	21	)	)	PUNCT
gujaf-280	296	22	.	.	PUNCT
gujaf-280	297	1	the	the	DET
gujaf-280	297	2	impact	impact	NOUN
gujaf-280	297	3	of	of	ADP
gujaf-280	297	4	ownership	ownership	NOUN
gujaf-280	297	5	structure	structure	NOUN
gujaf-280	297	6	and	and	CCONJ
gujaf-280	297	7	dividends	dividend	NOUN
gujaf-280	297	8	on	on	ADP
gujaf-280	297	9	firm	firm	NOUN
gujaf-280	297	10	’s	’s	PART
gujaf-280	297	11	performance	performance	NOUN
gujaf-280	297	12	:	:	PUNCT
gujaf-280	297	13	evidence	evidence	NOUN
gujaf-280	297	14	from	from	ADP
gujaf-280	297	15	http://dx.doi.org/10.26675/jabe.v6i1.18817	http://dx.doi.org/10.26675/jabe.v6i1.18817	PROPN
gujaf-280	297	16	gusau	gusau	PROPN
gujaf-280	297	17	journal	journal	PROPN
gujaf-280	297	18	of	of	ADP
gujaf-280	297	19	accounting	accounting	NOUN
gujaf-280	297	20	and	and	CCONJ
gujaf-280	297	21	finance	finance	NOUN
gujaf-280	297	22	,	,	PUNCT
gujaf-280	297	23	vol	vol	NOUN
gujaf-280	297	24	.	.	PROPN
gujaf-280	297	25	5	5	NUM
gujaf-280	297	26	,	,	PUNCT
gujaf-280	297	27	issue	issue	NOUN
gujaf-280	297	28	1	1	NUM
gujaf-280	297	29	,	,	PUNCT
gujaf-280	297	30	april	april	PROPN
gujaf-280	297	31	,	,	PUNCT
gujaf-280	297	32	2024	2024	NUM
gujaf-280	297	33	145	145	NUM
gujaf-280	297	34	manufacturing	manufacturing	NOUN
gujaf-280	297	35	companies	company	NOUN
gujaf-280	297	36	listed	list	VERB
gujaf-280	297	37	on	on	ADP
gujaf-280	297	38	the	the	DET
gujaf-280	297	39	amman	amman	PROPN
gujaf-280	297	40	stock	stock	PROPN
gujaf-280	297	41	exchange	exchange	PROPN
gujaf-280	297	42	.	.	PUNCT
gujaf-280	298	1	12(3	12(3	NUM
gujaf-280	298	2	)	)	PUNCT
gujaf-280	298	3	,	,	PUNCT
gujaf-280	298	4	107126	107126	NUM
gujaf-280	298	5	.	.	PUNCT
gujaf-280	299	1	alazzani	alazzani	PROPN
gujaf-280	299	2	a	a	DET
gujaf-280	299	3	,	,	PUNCT
gujaf-280	299	4	wan	wan	PROPN
gujaf-280	299	5	-	-	PUNCT
gujaf-280	299	6	hussin	hussin	PROPN
gujaf-280	299	7	wn	wn	PROPN
gujaf-280	299	8	,	,	PUNCT
gujaf-280	299	9	jones	jones	PROPN
gujaf-280	299	10	m	m	PROPN
gujaf-280	299	11	(	(	PUNCT
gujaf-280	299	12	2019	2019	NUM
gujaf-280	299	13	)	)	PUNCT
gujaf-280	299	14	muslim	muslim	PROPN
gujaf-280	299	15	ceo	ceo	PROPN
gujaf-280	299	16	,	,	PUNCT
gujaf-280	299	17	women	woman	NOUN
gujaf-280	299	18	on	on	ADP
gujaf-280	299	19	boards	board	NOUN
gujaf-280	299	20	and	and	CCONJ
gujaf-280	299	21	corporate	corporate	ADJ
gujaf-280	299	22	responsibility	responsibility	NOUN
gujaf-280	299	23	reporting	report	VERB
gujaf-280	299	24	:	:	PUNCT
gujaf-280	299	25	some	some	DET
gujaf-280	299	26	evidence	evidence	NOUN
gujaf-280	299	27	from	from	ADP
gujaf-280	299	28	malaysia	malaysia	PROPN
gujaf-280	299	29	.	.	PUNCT
gujaf-280	300	1	journal	journal	PROPN
gujaf-280	300	2	of	of	ADP
gujaf-280	300	3	islamic	islamic	PROPN
gujaf-280	300	4	accounting	accounting	PROPN
gujaf-280	300	5	and	and	CCONJ
gujaf-280	300	6	business	business	NOUN
gujaf-280	300	7	research	research	NOUN
gujaf-280	300	8	10(2):274–296	10(2):274–296	NUM
gujaf-280	300	9	.	.	PUNCT
gujaf-280	301	1	aladejebi	aladejebi	ADJ
gujaf-280	301	2	,	,	PUNCT
gujaf-280	301	3	o.	o.	INTJ
gujaf-280	301	4	(	(	PUNCT
gujaf-280	301	5	2021	2021	NUM
gujaf-280	301	6	)	)	PUNCT
gujaf-280	301	7	.	.	PUNCT
gujaf-280	302	1	female	female	ADJ
gujaf-280	302	2	inclusion	inclusion	NOUN
gujaf-280	302	3	and	and	CCONJ
gujaf-280	302	4	performance	performance	NOUN
gujaf-280	302	5	of	of	ADP
gujaf-280	302	6	listed	list	VERB
gujaf-280	302	7	deposit	deposit	NOUN
gujaf-280	302	8	banks	bank	NOUN
gujaf-280	302	9	in	in	ADP
gujaf-280	302	10	nigeria	nigeria	PROPN
gujaf-280	302	11	.	.	PUNCT
gujaf-280	303	1	journal	journal	PROPN
gujaf-280	303	2	of	of	ADP
gujaf-280	303	3	european	european	PROPN
gujaf-280	303	4	business	business	PROPN
gujaf-280	303	5	&	&	CCONJ
gujaf-280	303	6	management	management	PROPN
gujaf-280	303	7	7(1	7(1	PROPN
gujaf-280	303	8	)	)	PUNCT
gujaf-280	303	9	14	14	NUM
gujaf-280	303	10	-	-	SYM
gujaf-280	303	11	23	23	NUM
gujaf-280	303	12	.	.	PUNCT
gujaf-280	304	1	alhassan	alhassan	VERB
gujaf-280	304	2	,	,	PUNCT
gujaf-280	304	3	i.	i.	PROPN
gujaf-280	304	4	,	,	PUNCT
gujaf-280	304	5	&	&	CCONJ
gujaf-280	304	6	mamuda	mamuda	PROPN
gujaf-280	304	7	,	,	PUNCT
gujaf-280	304	8	a.	a.	NOUN
gujaf-280	304	9	u.	u.	PROPN
gujaf-280	304	10	(	(	PUNCT
gujaf-280	304	11	2020	2020	NUM
gujaf-280	304	12	)	)	PUNCT
gujaf-280	304	13	.	.	PUNCT
gujaf-280	305	1	ownership	ownership	NOUN
gujaf-280	305	2	structure	structure	NOUN
gujaf-280	305	3	and	and	CCONJ
gujaf-280	305	4	financial	financial	ADJ
gujaf-280	305	5	performance	performance	NOUN
gujaf-280	305	6	of	of	ADP
gujaf-280	305	7	quoted	quote	VERB
gujaf-280	305	8	financial	financial	ADJ
gujaf-280	305	9	firms	firm	NOUN
gujaf-280	305	10	in	in	ADP
gujaf-280	305	11	nigeria	nigeria	PROPN
gujaf-280	305	12	.	.	PUNCT
gujaf-280	306	1	international	international	ADJ
gujaf-280	306	2	journal	journal	PROPN
gujaf-280	306	3	of	of	ADP
gujaf-280	306	4	accounting	accounting	NOUN
gujaf-280	306	5	research	research	NOUN
gujaf-280	306	6	.	.	PUNCT
gujaf-280	307	1	5(4	5(4	X
gujaf-280	307	2	)	)	PUNCT
gujaf-280	307	3	,	,	PUNCT
gujaf-280	307	4	23	23	NUM
gujaf-280	307	5	-	-	SYM
gujaf-280	307	6	41	41	NUM
gujaf-280	307	7	.	.	PUNCT
gujaf-280	307	8	araoye	araoye	PROPN
gujaf-280	307	9	,	,	PUNCT
gujaf-280	307	10	f.	f.	PROPN
gujaf-280	307	11	&	&	CCONJ
gujaf-280	307	12	olatunji	olatunji	PROPN
gujaf-280	307	13	,	,	PUNCT
gujaf-280	307	14	e.	e.	PROPN
gujaf-280	307	15	(	(	PUNCT
gujaf-280	307	16	2019	2019	NUM
gujaf-280	307	17	)	)	PUNCT
gujaf-280	307	18	.	.	PUNCT
gujaf-280	308	1	effect	effect	NOUN
gujaf-280	308	2	of	of	ADP
gujaf-280	308	3	board	board	NOUN
gujaf-280	308	4	attributes	attribute	VERB
gujaf-280	308	5	on	on	ADP
gujaf-280	308	6	the	the	DET
gujaf-280	308	7	financial	financial	ADJ
gujaf-280	308	8	performance	performance	NOUN
gujaf-280	308	9	of	of	ADP
gujaf-280	308	10	quoted	quote	VERB
gujaf-280	308	11	insurance	insurance	NOUN
gujaf-280	308	12	companies	company	NOUN
gujaf-280	308	13	in	in	ADP
gujaf-280	308	14	nigeria	nigeria	PROPN
gujaf-280	308	15	.	.	PUNCT
gujaf-280	309	1	international	international	ADJ
gujaf-280	309	2	journal	journal	PROPN
gujaf-280	309	3	of	of	ADP
gujaf-280	309	4	accounting	accounting	NOUN
gujaf-280	309	5	and	and	CCONJ
gujaf-280	309	6	finance	finance	NOUN
gujaf-280	309	7	,	,	PUNCT
gujaf-280	309	8	8(1	8(1	NOUN
gujaf-280	309	9	)	)	PUNCT
gujaf-280	309	10	,	,	PUNCT
gujaf-280	309	11	78	78	NUM
gujaf-280	309	12	-	-	SYM
gujaf-280	309	13	96	96	NUM
gujaf-280	309	14	.	.	PUNCT
gujaf-280	310	1	ararat	ararat	PROPN
gujaf-280	310	2	,	,	PUNCT
gujaf-280	310	3	m.	m.	NOUN
gujaf-280	310	4	,	,	PUNCT
gujaf-280	310	5	aksu	aksu	NOUN
gujaf-280	310	6	,	,	PUNCT
gujaf-280	310	7	m.	m.	NOUN
gujaf-280	310	8	,	,	PUNCT
gujaf-280	310	9	&	&	CCONJ
gujaf-280	310	10	cetin	cetin	PROPN
gujaf-280	310	11	,	,	PUNCT
gujaf-280	310	12	a.	a.	NOUN
gujaf-280	310	13	t.	t.	NOUN
gujaf-280	310	14	(	(	PUNCT
gujaf-280	310	15	2015	2015	NUM
gujaf-280	310	16	)	)	PUNCT
gujaf-280	310	17	.	.	PUNCT
gujaf-280	311	1	how	how	SCONJ
gujaf-280	311	2	board	board	NOUN
gujaf-280	311	3	diversity	diversity	NOUN
gujaf-280	311	4	affects	affect	VERB
gujaf-280	311	5	firm	firm	ADJ
gujaf-280	311	6	performance	performance	NOUN
gujaf-280	311	7	in	in	ADP
gujaf-280	311	8	emerging	emerge	VERB
gujaf-280	311	9	markets	market	NOUN
gujaf-280	311	10	:	:	PUNCT
gujaf-280	311	11	evidence	evidence	NOUN
gujaf-280	311	12	on	on	ADP
gujaf-280	311	13	channels	channel	NOUN
gujaf-280	311	14	in	in	ADP
gujaf-280	311	15	controlled	control	VERB
gujaf-280	311	16	firms	firm	NOUN
gujaf-280	311	17	.	.	PUNCT
gujaf-280	312	1	corporate	corporate	ADJ
gujaf-280	312	2	governance	governance	NOUN
gujaf-280	312	3	:	:	PUNCT
gujaf-280	312	4	an	an	DET
gujaf-280	312	5	international	international	ADJ
gujaf-280	312	6	review	review	NOUN
gujaf-280	312	7	,	,	PUNCT
gujaf-280	312	8	23(2	23(2	NUM
gujaf-280	312	9	)	)	PUNCT
gujaf-280	312	10	,	,	PUNCT
gujaf-280	312	11	83–103	83–103	NUM
gujaf-280	312	12	.	.	PROPN
gujaf-280	313	1	https://doi.org/10.1111/corg.12103	https://doi.org/10.1111/corg.12103	PROPN
gujaf-280	313	2	arenas	arenas	PROPN
gujaf-280	313	3	-	-	PUNCT
gujaf-280	313	4	torres	torre	NOUN
gujaf-280	313	5	,	,	PUNCT
gujaf-280	313	6	f.	f.	PROPN
gujaf-280	313	7	;	;	PUNCT
gujaf-280	313	8	bustamante	bustamante	X
gujaf-280	313	9	-	-	PUNCT
gujaf-280	313	10	ubilla	ubilla	NOUN
gujaf-280	313	11	,	,	PUNCT
gujaf-280	313	12	m.	m.	NOUN
gujaf-280	313	13	&	&	CCONJ
gujaf-280	313	14	campos	campos	PROPN
gujaf-280	313	15	-	-	PUNCT
gujaf-280	313	16	troncoso	troncoso	PROPN
gujaf-280	313	17	,	,	PUNCT
gujaf-280	313	18	r.	r.	PROPN
gujaf-280	313	19	(	(	PUNCT
gujaf-280	313	20	2021	2021	NUM
gujaf-280	313	21	)	)	PUNCT
gujaf-280	313	22	.	.	PUNCT
gujaf-280	314	1	diversity	diversity	NOUN
gujaf-280	314	2	of	of	ADP
gujaf-280	314	3	the	the	DET
gujaf-280	314	4	board	board	NOUN
gujaf-280	314	5	of	of	ADP
gujaf-280	314	6	directors	director	NOUN
gujaf-280	314	7	and	and	CCONJ
gujaf-280	314	8	financial	financial	ADJ
gujaf-280	314	9	performance	performance	NOUN
gujaf-280	314	10	of	of	ADP
gujaf-280	314	11	the	the	DET
gujaf-280	314	12	firms	firm	NOUN
gujaf-280	314	13	.	.	PUNCT
gujaf-280	315	1	sustainability,13(8	sustainability,13(8	PROPN
gujaf-280	315	2	)	)	PUNCT
gujaf-280	315	3	,	,	PUNCT
gujaf-280	315	4	12	12	NUM
gujaf-280	315	5	-	-	SYM
gujaf-280	315	6	2	2	NUM
gujaf-280	315	7	.	.	PUNCT
gujaf-280	316	1	https://	https://	PROPN
gujaf-280	316	2	doi.org/10.3390/su132111687	doi.org/10.3390/su132111687	PROPN
gujaf-280	316	3	ayunku	ayunku	NOUN
gujaf-280	316	4	,	,	PUNCT
gujaf-280	316	5	p.	p.	PROPN
gujaf-280	316	6	e.	e.	PROPN
gujaf-280	316	7	,	,	PUNCT
gujaf-280	316	8	&	&	CCONJ
gujaf-280	316	9	timipere	timipere	PROPN
gujaf-280	316	10	,	,	PUNCT
gujaf-280	316	11	e.	e.	PROPN
gujaf-280	316	12	t.	t.	PROPN
gujaf-280	316	13	(	(	PUNCT
gujaf-280	316	14	2019	2019	NUM
gujaf-280	316	15	)	)	PUNCT
gujaf-280	316	16	.	.	PUNCT
gujaf-280	317	1	ownership	ownership	NOUN
gujaf-280	317	2	structure	structure	NOUN
gujaf-280	317	3	on	on	ADP
gujaf-280	317	4	the	the	DET
gujaf-280	317	5	value	value	NOUN
gujaf-280	317	6	of	of	ADP
gujaf-280	317	7	firms	firm	NOUN
gujaf-280	317	8	in	in	ADP
gujaf-280	317	9	nigeria	nigeria	PROPN
gujaf-280	317	10	.	.	PUNCT
gujaf-280	318	1	international	international	ADJ
gujaf-280	318	2	journal	journal	PROPN
gujaf-280	318	3	of	of	ADP
gujaf-280	318	4	scientific	scientific	ADJ
gujaf-280	318	5	and	and	CCONJ
gujaf-280	318	6	research	research	NOUN
gujaf-280	318	7	publications	publication	NOUN
gujaf-280	318	8	,	,	PUNCT
gujaf-280	318	9	9(9	9(9	NUM
gujaf-280	318	10	)	)	PUNCT
gujaf-280	318	11	,	,	PUNCT
gujaf-280	318	12	23	23	NUM
gujaf-280	318	13	-	-	SYM
gujaf-280	318	14	34	34	NUM
gujaf-280	318	15	.	.	PUNCT
gujaf-280	319	1	bao	bao	PROPN
gujaf-280	319	2	,	,	PUNCT
gujaf-280	319	3	s.	s.	PROPN
gujaf-280	319	4	r.	r.	PROPN
gujaf-280	319	5	,	,	PUNCT
gujaf-280	319	6	&	&	CCONJ
gujaf-280	319	7	lewellyn	lewellyn	PROPN
gujaf-280	319	8	,	,	PUNCT
gujaf-280	319	9	k.	k.	PROPN
gujaf-280	319	10	b.	b.	PROPN
gujaf-280	319	11	(	(	PUNCT
gujaf-280	319	12	2017	2017	NUM
gujaf-280	319	13	)	)	PUNCT
gujaf-280	319	14	.	.	PUNCT
gujaf-280	320	1	ownership	ownership	NOUN
gujaf-280	320	2	structure	structure	NOUN
gujaf-280	320	3	and	and	CCONJ
gujaf-280	320	4	earnings	earning	NOUN
gujaf-280	320	5	management	management	NOUN
gujaf-280	320	6	in	in	ADP
gujaf-280	320	7	emerging	emerge	VERB
gujaf-280	320	8	markets	market	NOUN
gujaf-280	320	9	:	:	PUNCT
gujaf-280	320	10	an	an	DET
gujaf-280	320	11	institutionalized	institutionalized	ADJ
gujaf-280	320	12	agency	agency	NOUN
gujaf-280	320	13	perspective	perspective	NOUN
gujaf-280	320	14	.	.	PUNCT
gujaf-280	321	1	international	international	ADJ
gujaf-280	321	2	business	business	PROPN
gujaf-280	321	3	review	review	PROPN
gujaf-280	321	4	,	,	PUNCT
gujaf-280	321	5	26(5	26(5	NUM
gujaf-280	321	6	)	)	PUNCT
gujaf-280	321	7	,	,	PUNCT
gujaf-280	321	8	828–838	828–838	NUM
gujaf-280	321	9	duppati	duppati	NOUN
gujaf-280	321	10	,	,	PUNCT
gujaf-280	321	11	g.	g.	PROPN
gujaf-280	321	12	,	,	PUNCT
gujaf-280	321	13	rao	rao	PROPN
gujaf-280	321	14	,	,	PUNCT
gujaf-280	321	15	n.	n.	PROPN
gujaf-280	321	16	v.	v.	PROPN
gujaf-280	321	17	,	,	PUNCT
gujaf-280	321	18	matlani	matlani	NOUN
gujaf-280	321	19	,	,	PUNCT
gujaf-280	321	20	n.	n.	NOUN
gujaf-280	321	21	,	,	PUNCT
gujaf-280	321	22	scrimgeour	scrimgeour	NOUN
gujaf-280	321	23	,	,	PUNCT
gujaf-280	321	24	f.	f.	PROPN
gujaf-280	321	25	,	,	PUNCT
gujaf-280	321	26	&	&	CCONJ
gujaf-280	321	27	patnaik	patnaik	PROPN
gujaf-280	321	28	,	,	PUNCT
gujaf-280	321	29	d.	d.	PROPN
gujaf-280	321	30	(	(	PUNCT
gujaf-280	321	31	2020	2020	NUM
gujaf-280	321	32	)	)	PUNCT
gujaf-280	321	33	.	.	PUNCT
gujaf-280	322	1	gender	gender	NOUN
gujaf-280	322	2	diversity	diversity	NOUN
gujaf-280	322	3	and	and	CCONJ
gujaf-280	322	4	firm	firm	ADJ
gujaf-280	322	5	performance	performance	NOUN
gujaf-280	322	6	:	:	PUNCT
gujaf-280	322	7	evidence	evidence	NOUN
gujaf-280	322	8	from	from	ADP
gujaf-280	322	9	india	india	PROPN
gujaf-280	322	10	and	and	CCONJ
gujaf-280	322	11	singapore	singapore	PROPN
gujaf-280	322	12	.	.	PUNCT
gujaf-280	323	1	journal	journal	PROPN
gujaf-280	323	2	of	of	ADP
gujaf-280	323	3	applied	apply	VERB
gujaf-280	323	4	economics	economic	NOUN
gujaf-280	323	5	,	,	PUNCT
gujaf-280	323	6	52(14	52(14	NUM
gujaf-280	323	7	)	)	PUNCT
gujaf-280	323	8	,	,	PUNCT
gujaf-280	323	9	1553–1565	1553–1565	NUM
gujaf-280	323	10	.	.	PUNCT
gujaf-280	324	1	https://doi.org/10.1080/00036846.2019.1676872	https://doi.org/10.1080/00036846.2019.1676872	PROPN
gujaf-280	324	2	.	.	PUNCT
gujaf-280	325	1	dwaikat	dwaikat	PROPN
gujaf-280	325	2	n.	n.	PROPN
gujaf-280	325	3	,	,	PUNCT
gujaf-280	325	4	qubbaj	qubbaj	PROPN
gujaf-280	325	5	i.s	i.s	PROPN
gujaf-280	325	6	.	.	PROPN
gujaf-280	325	7	,	,	PUNCT
gujaf-280	325	8	&	&	CCONJ
gujaf-280	325	9	queiri	queiri	PROPN
gujaf-280	325	10	a.	a.	NOUN
gujaf-280	325	11	(	(	PUNCT
gujaf-280	325	12	2021	2021	NUM
gujaf-280	325	13	)	)	PUNCT
gujaf-280	325	14	.	.	PUNCT
gujaf-280	326	1	causal	causal	ADJ
gujaf-280	326	2	relationship	relationship	NOUN
gujaf-280	326	3	between	between	ADP
gujaf-280	326	4	the	the	DET
gujaf-280	326	5	woman	woman	NOUN
gujaf-280	326	6	representation	representation	NOUN
gujaf-280	326	7	in	in	ADP
gujaf-280	326	8	the	the	DET
gujaf-280	326	9	boardroom	boardroom	NOUN
gujaf-280	326	10	and	and	CCONJ
gujaf-280	326	11	the	the	DET
gujaf-280	326	12	company	company	NOUN
gujaf-280	326	13	performance	performance	NOUN
gujaf-280	326	14	.	.	PUNCT
gujaf-280	327	1	journal	journal	NOUN
gujaf-280	327	2	of	of	ADP
gujaf-280	327	3	cogent	cogent	NOUN
gujaf-280	327	4	economics	economic	NOUN
gujaf-280	327	5	&	&	CCONJ
gujaf-280	327	6	finance	finance	PROPN
gujaf-280	327	7	4	4	NUM
gujaf-280	327	8	(	(	PUNCT
gujaf-280	327	9	2	2	NUM
gujaf-280	327	10	)	)	PUNCT
gujaf-280	327	11	702	702	NUM
gujaf-280	327	12	-	-	SYM
gujaf-280	327	13	714	714	NUM
gujaf-280	327	14	.	.	PUNCT
gujaf-280	328	1	falade	falade	PROPN
gujaf-280	328	2	,	,	PUNCT
gujaf-280	328	3	a.	a.	NOUN
gujaf-280	328	4	o.	o.	PROPN
gujaf-280	328	5	o.	o.	PROPN
gujaf-280	328	6	(	(	PUNCT
gujaf-280	328	7	2021	2021	NUM
gujaf-280	328	8	)	)	PUNCT
gujaf-280	328	9	.	.	PUNCT
gujaf-280	329	1	determinants	determinant	NOUN
gujaf-280	329	2	and	and	CCONJ
gujaf-280	329	3	sustainability	sustainability	NOUN
gujaf-280	329	4	of	of	ADP
gujaf-280	329	5	manufacturing	manufacturing	NOUN
gujaf-280	329	6	sector	sector	NOUN
gujaf-280	329	7	performance	performance	NOUN
gujaf-280	329	8	in	in	ADP
gujaf-280	329	9	nigeria	nigeria	PROPN
gujaf-280	329	10	:	:	PUNCT
gujaf-280	329	11	the	the	DET
gujaf-280	329	12	roles	role	NOUN
gujaf-280	329	13	of	of	ADP
gujaf-280	329	14	selected	select	VERB
gujaf-280	329	15	macroeconomic	macroeconomic	ADJ
gujaf-280	329	16	variables	variable	NOUN
gujaf-280	329	17	.	.	PUNCT
gujaf-280	330	1	journal	journal	NOUN
gujaf-280	330	2	of	of	ADP
gujaf-280	330	3	applied	apply	VERB
gujaf-280	330	4	finance	finance	NOUN
gujaf-280	330	5	and	and	CCONJ
gujaf-280	330	6	accounting	accounting	NOUN
gujaf-280	330	7	,	,	PUNCT
gujaf-280	330	8	7(2	7(2	NUM
gujaf-280	330	9	)	)	PUNCT
gujaf-280	330	10	,	,	PUNCT
gujaf-280	330	11	31	31	NUM
gujaf-280	330	12	-	-	SYM
gujaf-280	330	13	40	40	NUM
gujaf-280	330	14	.	.	PUNCT
gujaf-280	331	1	falade	falade	PROPN
gujaf-280	331	2	,	,	PUNCT
gujaf-280	331	3	a.	a.	NOUN
gujaf-280	331	4	o.	o.	PROPN
gujaf-280	331	5	o.	o.	PROPN
gujaf-280	331	6	,	,	PUNCT
gujaf-280	331	7	&	&	CCONJ
gujaf-280	331	8	nejo	nejo	PROPN
gujaf-280	331	9	,	,	PUNCT
gujaf-280	331	10	f.	f.	PROPN
gujaf-280	331	11	m.	m.	PROPN
gujaf-280	331	12	(	(	PUNCT
gujaf-280	331	13	2021	2021	NUM
gujaf-280	331	14	)	)	PUNCT
gujaf-280	331	15	.	.	PUNCT
gujaf-280	332	1	managerial	managerial	ADJ
gujaf-280	332	2	ownership	ownership	NOUN
gujaf-280	332	3	and	and	CCONJ
gujaf-280	332	4	firm	firm	ADJ
gujaf-280	332	5	value	value	NOUN
gujaf-280	332	6	of	of	ADP
gujaf-280	332	7	selected	select	VERB
gujaf-280	332	8	nigeria	nigeria	PROPN
gujaf-280	332	9	listed	list	VERB
gujaf-280	332	10	manufacturing	manufacturing	NOUN
gujaf-280	332	11	companies	company	NOUN
gujaf-280	332	12	:	:	PUNCT
gujaf-280	332	13	does	do	AUX
gujaf-280	332	14	dividend	dividend	VERB
gujaf-280	332	15	payment	payment	NOUN
gujaf-280	332	16	https://doi.org/10.1080/00036846.2019.1676872	https://doi.org/10.1080/00036846.2019.1676872	PROPN
gujaf-280	333	1	https://scholar.google.com/citations?user=0wdy3w0aaaaj&hl=en&oi=sra	https://scholar.google.com/citations?user=0wdy3w0aaaaj&hl=en&oi=sra	PROPN
gujaf-280	333	2	https://scholar.google.com/citations?user=q2l8htiaaaaj&hl=en&oi=sra	https://scholar.google.com/citations?user=q2l8htiaaaaj&hl=en&oi=sra	PROPN
gujaf-280	334	1	https://scholar.google.com/citations?user=nignyloaaaaj&hl=en&oi=sra	https://scholar.google.com/citations?user=nignyloaaaaj&hl=en&oi=sra	ADJ
gujaf-280	334	2	gusau	gusau	ADJ
gujaf-280	334	3	journal	journal	NOUN
gujaf-280	334	4	of	of	ADP
gujaf-280	334	5	accounting	accounting	NOUN
gujaf-280	334	6	and	and	CCONJ
gujaf-280	334	7	finance	finance	NOUN
gujaf-280	334	8	,	,	PUNCT
gujaf-280	334	9	vol	vol	NOUN
gujaf-280	334	10	.	.	PROPN
gujaf-280	334	11	5	5	NUM
gujaf-280	334	12	,	,	PUNCT
gujaf-280	334	13	issue	issue	NOUN
gujaf-280	334	14	1	1	NUM
gujaf-280	334	15	,	,	PUNCT
gujaf-280	334	16	april	april	PROPN
gujaf-280	334	17	,	,	PUNCT
gujaf-280	334	18	2024	2024	NUM
gujaf-280	334	19	146	146	NUM
gujaf-280	334	20	policy	policy	NOUN
gujaf-280	334	21	really	really	ADV
gujaf-280	334	22	mediate	mediate	VERB
gujaf-280	334	23	?	?	PUNCT
gujaf-280	335	1	noble	noble	ADJ
gujaf-280	335	2	international	international	ADJ
gujaf-280	335	3	journal	journal	NOUN
gujaf-280	335	4	of	of	ADP
gujaf-280	335	5	economics	economic	NOUN
gujaf-280	335	6	and	and	CCONJ
gujaf-280	335	7	financial	financial	ADJ
gujaf-280	335	8	research	research	NOUN
gujaf-280	335	9	,	,	PUNCT
gujaf-280	335	10	6(3	6(3	NUM
gujaf-280	335	11	)	)	PUNCT
gujaf-280	335	12	.	.	PUNCT
gujaf-280	336	1	765	765	NUM
gujaf-280	336	2	-	-	SYM
gujaf-280	336	3	544	544	NUM
gujaf-280	336	4	.	.	PUNCT
gujaf-280	336	5	doğan	doğan	NOUN
gujaf-280	336	6	,	,	PUNCT
gujaf-280	336	7	m.	m.	NOUN
gujaf-280	336	8	(	(	PUNCT
gujaf-280	336	9	2020	2020	NUM
gujaf-280	336	10	)	)	PUNCT
gujaf-280	336	11	.	.	PUNCT
gujaf-280	337	1	institutional	institutional	ADJ
gujaf-280	337	2	ownership	ownership	NOUN
gujaf-280	337	3	and	and	CCONJ
gujaf-280	337	4	firm	firm	ADJ
gujaf-280	337	5	value	value	NOUN
gujaf-280	337	6	:	:	PUNCT
gujaf-280	337	7	a	a	DET
gujaf-280	337	8	study	study	NOUN
gujaf-280	337	9	on	on	ADP
gujaf-280	337	10	the	the	DET
gujaf-280	337	11	bist	bist	ADJ
gujaf-280	337	12	manufacturing	manufacturing	NOUN
gujaf-280	337	13	index	index	NOUN
gujaf-280	337	14	,	,	PUNCT
gujaf-280	337	15	ekonomika	ekonomika	X
gujaf-280	337	16	,	,	PUNCT
gujaf-280	337	17	issn	issn	PROPN
gujaf-280	337	18	2424	2424	NUM
gujaf-280	337	19	-	-	SYM
gujaf-280	337	20	6166	6166	NUM
gujaf-280	337	21	,	,	PUNCT
gujaf-280	337	22	vilnius	vilnius	PROPN
gujaf-280	337	23	university	university	NOUN
gujaf-280	337	24	press	press	NOUN
gujaf-280	337	25	,	,	PUNCT
gujaf-280	337	26	vilnius	vilnius	PROPN
gujaf-280	337	27	,	,	PUNCT
gujaf-280	337	28	99	99	NUM
gujaf-280	337	29	(	(	PUNCT
gujaf-280	337	30	2	2	NUM
gujaf-280	337	31	)	)	PUNCT
gujaf-280	337	32	59	59	NUM
gujaf-280	337	33	-	-	SYM
gujaf-280	337	34	75	75	NUM
gujaf-280	337	35	.	.	PUNCT
gujaf-280	338	1	https://doi.org/10.15388/	https://doi.org/10.15388/	PROPN
gujaf-280	338	2	haija	haija	PROPN
gujaf-280	338	3	a.a.a	a.a.a	PROPN
gujaf-280	338	4	.	.	PROPN
gujaf-280	338	5	&	&	CCONJ
gujaf-280	338	6	alrabba	alrabba	PROPN
gujaf-280	338	7	h.m	h.m	PROPN
gujaf-280	338	8	.	.	PROPN
gujaf-280	338	9	(	(	PUNCT
gujaf-280	338	10	2021	2021	NUM
gujaf-280	338	11	)	)	PUNCT
gujaf-280	338	12	.	.	PUNCT
gujaf-280	339	1	relationship	relationship	NOUN
gujaf-280	339	2	between	between	ADP
gujaf-280	339	3	ownership	ownership	NOUN
gujaf-280	339	4	structure	structure	NOUN
gujaf-280	339	5	and	and	CCONJ
gujaf-280	339	6	financial	financial	ADJ
gujaf-280	339	7	performance	performance	NOUN
gujaf-280	339	8	.	.	PUNCT
gujaf-280	340	1	journal	journal	PROPN
gujaf-280	340	2	of	of	ADP
gujaf-280	340	3	jadara	jadara	PROPN
gujaf-280	340	4	university	university	PROPN
gujaf-280	340	5	,	,	PUNCT
gujaf-280	340	6	jordan	jordan	PROPN
gujaf-280	340	7	14(3	14(3	NUM
gujaf-280	340	8	)	)	PUNCT
gujaf-280	340	9	1	1	NUM
gujaf-280	340	10	-	-	SYM
gujaf-280	340	11	8	8	NUM
gujaf-280	340	12	.	.	PUNCT
gujaf-280	341	1	hassan	hassan	PROPN
gujaf-280	341	2	,	,	PUNCT
gujaf-280	341	3	i.	i.	PROPN
gujaf-280	341	4	&	&	CCONJ
gujaf-280	341	5	hassan	hassan	PROPN
gujaf-280	341	6	a.	a.	PROPN
gujaf-280	341	7	t.	t.	PROPN
gujaf-280	341	8	(	(	PUNCT
gujaf-280	341	9	2023	2023	NUM
gujaf-280	341	10	)	)	PUNCT
gujaf-280	341	11	.	.	PUNCT
gujaf-280	342	1	ownership	ownership	NOUN
gujaf-280	342	2	structure	structure	NOUN
gujaf-280	342	3	and	and	CCONJ
gujaf-280	342	4	financial	financial	ADJ
gujaf-280	342	5	performance	performance	NOUN
gujaf-280	342	6	of	of	ADP
gujaf-280	342	7	listed	list	VERB
gujaf-280	342	8	insurance	insurance	NOUN
gujaf-280	342	9	firms	firm	NOUN
gujaf-280	342	10	in	in	ADP
gujaf-280	342	11	nigeria	nigeria	PROPN
gujaf-280	342	12	:	:	PUNCT
gujaf-280	342	13	moderating	moderate	VERB
gujaf-280	342	14	role	role	NOUN
gujaf-280	342	15	of	of	ADP
gujaf-280	342	16	independent	independent	ADJ
gujaf-280	342	17	director	director	NOUN
gujaf-280	342	18	,	,	PUNCT
gujaf-280	342	19	international	international	ADJ
gujaf-280	342	20	journal	journal	NOUN
gujaf-280	342	21	of	of	ADP
gujaf-280	342	22	research	research	NOUN
gujaf-280	342	23	and	and	CCONJ
gujaf-280	342	24	innovation	innovation	NOUN
gujaf-280	342	25	in	in	ADP
gujaf-280	342	26	social	social	ADJ
gujaf-280	342	27	science	science	NOUN
gujaf-280	342	28	,	,	PUNCT
gujaf-280	342	29	international	international	ADJ
gujaf-280	342	30	journal	journal	NOUN
gujaf-280	342	31	of	of	ADP
gujaf-280	342	32	research	research	NOUN
gujaf-280	342	33	and	and	CCONJ
gujaf-280	342	34	innovation	innovation	NOUN
gujaf-280	342	35	in	in	ADP
gujaf-280	342	36	social	social	ADJ
gujaf-280	342	37	science	science	NOUN
gujaf-280	342	38	(	(	PUNCT
gujaf-280	342	39	ijriss),7(5	ijriss),7(5	NOUN
gujaf-280	342	40	)	)	PUNCT
gujaf-280	342	41	1833	1833	NUM
gujaf-280	342	42	-	-	SYM
gujaf-280	342	43	1840	1840	NUM
gujaf-280	342	44	,	,	PUNCT
gujaf-280	342	45	ilaboya	ilaboya	PROPN
gujaf-280	342	46	,	,	PUNCT
gujaf-280	342	47	j.	j.	PROPN
gujaf-280	342	48	,	,	PUNCT
gujaf-280	342	49	&	&	CCONJ
gujaf-280	342	50	ashafoke	ashafoke	PROPN
gujaf-280	342	51	,	,	PUNCT
gujaf-280	342	52	t.	t.	PROPN
gujaf-280	342	53	(	(	PUNCT
gujaf-280	342	54	2017	2017	NUM
gujaf-280	342	55	)	)	PUNCT
gujaf-280	342	56	.	.	PUNCT
gujaf-280	343	1	board	board	NOUN
gujaf-280	343	2	diversity	diversity	NOUN
gujaf-280	343	3	and	and	CCONJ
gujaf-280	343	4	firm	firm	ADJ
gujaf-280	343	5	performance	performance	NOUN
gujaf-280	343	6	in	in	ADP
gujaf-280	343	7	nigeria	nigeria	PROPN
gujaf-280	343	8	.	.	PUNCT
gujaf-280	344	1	international	international	ADJ
gujaf-280	344	2	journal	journal	PROPN
gujaf-280	344	3	of	of	ADP
gujaf-280	344	4	management	management	NOUN
gujaf-280	344	5	,	,	PUNCT
gujaf-280	344	6	accounting	accounting	NOUN
gujaf-280	344	7	and	and	CCONJ
gujaf-280	344	8	economics	economic	NOUN
gujaf-280	344	9	,	,	PUNCT
gujaf-280	344	10	4(10	4(10	NUM
gujaf-280	344	11	)	)	PUNCT
gujaf-280	344	12	,	,	PUNCT
gujaf-280	344	13	1002	1002	NUM
gujaf-280	344	14	-	-	SYM
gujaf-280	344	15	1019	1019	NUM
gujaf-280	344	16	.	.	PUNCT
gujaf-280	345	1	irge	irge	VERB
gujaf-280	345	2	ş	ş	PROPN
gujaf-280	345	3	.	.	PUNCT
gujaf-280	345	4	&	&	CCONJ
gujaf-280	345	5	abubakar	abubakar	PROPN
gujaf-280	345	6	b.	b.	PROPN
gujaf-280	345	7	k.	k.	PROPN
gujaf-280	345	8	(	(	PUNCT
gujaf-280	345	9	2014	2014	NUM
gujaf-280	345	10	)	)	PUNCT
gujaf-280	345	11	.	.	PUNCT
gujaf-280	346	1	board	board	NOUN
gujaf-280	346	2	composition	composition	NOUN
gujaf-280	346	3	and	and	CCONJ
gujaf-280	346	4	gender	gender	NOUN
gujaf-280	346	5	diversity	diversity	NOUN
gujaf-280	346	6	:	:	PUNCT
gujaf-280	346	7	comparison	comparison	NOUN
gujaf-280	346	8	of	of	ADP
gujaf-280	346	9	turkish	turkish	ADJ
gujaf-280	346	10	and	and	CCONJ
gujaf-280	346	11	nigerian	nigerian	ADJ
gujaf-280	346	12	listed	list	VERB
gujaf-280	346	13	companies	company	NOUN
gujaf-280	346	14	.	.	PUNCT
gujaf-280	347	1	journal	journal	PROPN
gujaf-280	347	2	of	of	ADP
gujaf-280	347	3	procedia	procedia	PROPN
gujaf-280	347	4	social	social	ADJ
gujaf-280	347	5	and	and	CCONJ
gujaf-280	347	6	behavioral	behavioral	ADJ
gujaf-280	347	7	sciences	science	NOUN
gujaf-280	347	8	150	150	NUM
gujaf-280	347	9	1002	1002	NUM
gujaf-280	347	10	–	–	PUNCT
gujaf-280	347	11	1011	1011	NUM
gujaf-280	347	12	.	.	PUNCT
gujaf-280	348	1	irdha	irdha	PROPN
gujaf-280	348	2	,	,	PUNCT
gujaf-280	348	3	y.	y.	PROPN
gujaf-280	348	4	,	,	PUNCT
gujaf-280	348	5	rizka	rizka	PROPN
gujaf-280	348	6	,	,	PUNCT
gujaf-280	348	7	h.	h.	PROPN
gujaf-280	348	8	,	,	PUNCT
gujaf-280	348	9	nova	nova	PROPN
gujaf-280	348	10	,	,	PUNCT
gujaf-280	348	11	b.	b.	PROPN
gujaf-280	348	12	,	,	PUNCT
gujaf-280	348	13	lilik	lilik	PROPN
gujaf-280	348	14	,	,	PUNCT
gujaf-280	348	15	i.	i.	NOUN
gujaf-280	348	16	,	,	PUNCT
gujaf-280	348	17	afriyeni	afriyeni	PROPN
gujaf-280	348	18	,	,	PUNCT
gujaf-280	348	19	u.	u.	PROPN
gujaf-280	348	20	&	&	CCONJ
gujaf-280	348	21	nuning	nuning	PROPN
gujaf-280	348	22	,	,	PUNCT
gujaf-280	348	23	k.	k.	PROPN
gujaf-280	348	24	(	(	PUNCT
gujaf-280	348	25	2019	2019	NUM
gujaf-280	348	26	)	)	PUNCT
gujaf-280	348	27	.	.	PUNCT
gujaf-280	349	1	panel	panel	NOUN
gujaf-280	349	2	data	data	PROPN
gujaf-280	349	3	model	model	PROPN
gujaf-280	349	4	estimation	estimation	PROPN
gujaf-280	349	5	:	:	PUNCT
gujaf-280	349	6	the	the	DET
gujaf-280	349	7	effect	effect	NOUN
gujaf-280	349	8	of	of	ADP
gujaf-280	349	9	managerial	managerial	ADJ
gujaf-280	349	10	ownership	ownership	NOUN
gujaf-280	349	11	,	,	PUNCT
gujaf-280	349	12	capital	capital	NOUN
gujaf-280	349	13	structure	structure	NOUN
gujaf-280	349	14	,	,	PUNCT
gujaf-280	349	15	and	and	CCONJ
gujaf-280	349	16	company	company	NOUN
gujaf-280	349	17	size	size	NOUN
gujaf-280	349	18	on	on	ADP
gujaf-280	349	19	corporate	corporate	ADJ
gujaf-280	349	20	value	value	NOUN
gujaf-280	349	21	.	.	PUNCT
gujaf-280	350	1	advance	advance	NOUN
gujaf-280	350	2	and	and	CCONJ
gujaf-280	350	3	scientific	scientific	ADJ
gujaf-280	350	4	innovation	innovation	NOUN
gujaf-280	350	5	journal	journal	NOUN
gujaf-280	350	6	,	,	PUNCT
gujaf-280	350	7	2(1	2(1	NUM
gujaf-280	350	8	)	)	PUNCT
gujaf-280	350	9	,	,	PUNCT
gujaf-280	350	10	23	23	NUM
gujaf-280	350	11	-	-	SYM
gujaf-280	350	12	41	41	NUM
gujaf-280	350	13	.	.	PUNCT
gujaf-280	351	1	iskandar	iskandar	PROPN
gujaf-280	351	2	,	,	PUNCT
gujaf-280	351	3	d.	d.	PROPN
gujaf-280	351	4	(	(	PUNCT
gujaf-280	351	5	2021	2021	NUM
gujaf-280	351	6	)	)	PUNCT
gujaf-280	351	7	.	.	PUNCT
gujaf-280	352	1	the	the	DET
gujaf-280	352	2	effect	effect	NOUN
gujaf-280	352	3	of	of	ADP
gujaf-280	352	4	profitability	profitability	NOUN
gujaf-280	352	5	and	and	CCONJ
gujaf-280	352	6	sales	sale	NOUN
gujaf-280	352	7	growth	growth	NOUN
gujaf-280	352	8	on	on	ADP
gujaf-280	352	9	company	company	NOUN
gujaf-280	352	10	value	value	NOUN
gujaf-280	352	11	moderated	moderate	VERB
gujaf-280	352	12	by	by	ADP
gujaf-280	352	13	leverage	leverage	NOUN
gujaf-280	352	14	.	.	PUNCT
gujaf-280	353	1	international	international	ADJ
gujaf-280	353	2	journal	journal	PROPN
gujaf-280	353	3	of	of	ADP
gujaf-280	353	4	management	management	NOUN
gujaf-280	353	5	studies	study	NOUN
gujaf-280	353	6	and	and	CCONJ
gujaf-280	353	7	social	social	ADJ
gujaf-280	353	8	science	science	NOUN
gujaf-280	353	9	research	research	NOUN
gujaf-280	353	10	,	,	PUNCT
gujaf-280	353	11	3(5	3(5	NUM
gujaf-280	353	12	)	)	PUNCT
gujaf-280	353	13	,	,	PUNCT
gujaf-280	353	14	32	32	NUM
gujaf-280	353	15	-	-	SYM
gujaf-280	353	16	41	41	NUM
gujaf-280	353	17	.	.	PUNCT
gujaf-280	354	1	liliana	liliana	PROPN
gujaf-280	354	2	,	,	PUNCT
gujaf-280	354	3	n.	n.	PROPN
gujaf-280	354	4	s.	s.	PROPN
gujaf-280	354	5	,	,	PUNCT
gujaf-280	354	6	ştefan	ştefan	PROPN
gujaf-280	354	7	,	,	PUNCT
gujaf-280	354	8	c.	c.	PROPN
gujaf-280	354	9	g.	g.	PROPN
gujaf-280	354	10	hiba	hiba	PROPN
gujaf-280	354	11	,	,	PUNCT
gujaf-280	354	12	t.	t.	PROPN
gujaf-280	354	13	&	&	CCONJ
gujaf-280	354	14	ziad	ziad	PROPN
gujaf-280	354	15	,	,	PUNCT
gujaf-280	354	16	s.	s.	PROPN
gujaf-280	354	17	(	(	PUNCT
gujaf-280	354	18	2021	2021	NUM
gujaf-280	354	19	)	)	PUNCT
gujaf-280	354	20	.	.	PUNCT
gujaf-280	355	1	does	do	AUX
gujaf-280	355	2	female	female	ADJ
gujaf-280	355	3	inclusion	inclusion	NOUN
gujaf-280	355	4	affect	affect	VERB
gujaf-280	355	5	firm	firm	ADJ
gujaf-280	355	6	performance	performance	NOUN
gujaf-280	355	7	?	?	PUNCT
gujaf-280	356	1	empirical	empirical	ADJ
gujaf-280	356	2	evidence	evidence	NOUN
gujaf-280	356	3	from	from	ADP
gujaf-280	356	4	standard	standard	PROPN
gujaf-280	356	5	&	&	CCONJ
gujaf-280	356	6	poor	poor	PROPN
gujaf-280	356	7	’s	’s	PART
gujaf-280	356	8	500	500	NUM
gujaf-280	356	9	information	information	NOUN
gujaf-280	356	10	technology	technology	NOUN
gujaf-280	356	11	sector	sector	NOUN
gujaf-280	356	12	7	7	NUM
gujaf-280	356	13	(	(	PUNCT
gujaf-280	356	14	52	52	NUM
gujaf-280	356	15	)	)	PUNCT
gujaf-280	356	16	.	.	PUNCT
gujaf-280	357	1	lin	lin	PROPN
gujaf-280	357	2	t.	t.	PROPN
gujaf-280	357	3	,	,	PUNCT
gujaf-280	357	4	liu	liu	PROPN
gujaf-280	357	5	h.	h.	PROPN
gujaf-280	357	6	,	,	PUNCT
gujaf-280	357	7	huang	huang	PROPN
gujaf-280	357	8	c.	c.	PROPN
gujaf-280	357	9	,	,	PUNCT
gujaf-280	357	10	&	&	CCONJ
gujaf-280	357	11	chen	chen	PROPN
gujaf-280	357	12	y.	y.	PROPN
gujaf-280	357	13	(	(	PUNCT
gujaf-280	357	14	2018	2018	NUM
gujaf-280	357	15	)	)	PUNCT
gujaf-280	357	16	.	.	PUNCT
gujaf-280	358	1	ownership	ownership	NOUN
gujaf-280	358	2	structure	structure	NOUN
gujaf-280	358	3	,	,	PUNCT
gujaf-280	358	4	female	female	ADJ
gujaf-280	358	5	inclusion	inclusion	NOUN
gujaf-280	358	6	and	and	CCONJ
gujaf-280	358	7	charitable	charitable	ADJ
gujaf-280	358	8	donation	donation	NOUN
gujaf-280	358	9	.	.	PUNCT
gujaf-280	359	1	the	the	DET
gujaf-280	359	2	international	international	ADJ
gujaf-280	359	3	journal	journal	NOUN
gujaf-280	359	4	of	of	ADP
gujaf-280	359	5	business	business	NOUN
gujaf-280	359	6	in	in	ADP
gujaf-280	359	7	society	society	NOUN
gujaf-280	359	8	18	18	NUM
gujaf-280	359	9	(	(	PUNCT
gujaf-280	359	10	4	4	NUM
gujaf-280	359	11	)	)	PUNCT
gujaf-280	359	12	,	,	PUNCT
gujaf-280	359	13	655	655	NUM
gujaf-280	359	14	-	-	SYM
gujaf-280	359	15	670	670	NUM
gujaf-280	359	16	.	.	PUNCT
gujaf-280	360	1	martínez	martínez	PROPN
gujaf-280	360	2	m	m	PROPN
gujaf-280	360	3	,	,	PUNCT
gujaf-280	360	4	c.	c.	PROPN
gujaf-280	360	5	v.	v.	PROPN
gujaf-280	360	6	&	&	CCONJ
gujaf-280	360	7	rambaud	rambaud	PROPN
gujaf-280	360	8	,	,	PUNCT
gujaf-280	360	9	s.	s.	PROPN
gujaf-280	360	10	c.	c.	PROPN
gujaf-280	360	11	(	(	PUNCT
gujaf-280	360	12	2019	2019	NUM
gujaf-280	360	13	)	)	PUNCT
gujaf-280	360	14	women	woman	NOUN
gujaf-280	360	15	on	on	ADP
gujaf-280	360	16	corporate	corporate	ADJ
gujaf-280	360	17	boards	board	NOUN
gujaf-280	360	18	and	and	CCONJ
gujaf-280	360	19	frm	frm	PROPN
gujaf-280	360	20	’s	’s	PART
gujaf-280	360	21	fnancial	fnancial	ADJ
gujaf-280	360	22	performance	performance	NOUN
gujaf-280	360	23	.	.	PUNCT
gujaf-280	361	1	women	woman	NOUN
gujaf-280	361	2	’s	’s	PART
gujaf-280	361	3	stud	stud	PROPN
gujaf-280	361	4	int	int	PROPN
gujaf-280	361	5	forum	forum	PROPN
gujaf-280	361	6	.	.	PUNCT
gujaf-280	362	1	https://doi.org/10.1016/j.wsif.2019.102251	https://doi.org/10.1016/j.wsif.2019.102251	PROPN
gujaf-280	362	2	matanda	matanda	PROPN
gujaf-280	362	3	,	,	PUNCT
gujaf-280	362	4	j.	j.	PROPN
gujaf-280	362	5	,	,	PUNCT
gujaf-280	362	6	l.	l.	PROPN
gujaf-280	362	7	o.	o.	PROPN
gujaf-280	362	8	&	&	CCONJ
gujaf-280	362	9	lishernga	lishernga	PROPN
gujaf-280	362	10	l.	l.	PROPN
gujaf-280	362	11	j.	j.	PROPN
gujaf-280	362	12	(	(	PUNCT
gujaf-280	362	13	2015	2015	NUM
gujaf-280	362	14	)	)	PUNCT
gujaf-280	362	15	.	.	PUNCT
gujaf-280	363	1	relationship	relationship	NOUN
gujaf-280	363	2	between	between	ADP
gujaf-280	363	3	board	board	NOUN
gujaf-280	363	4	composition	composition	NOUN
gujaf-280	363	5	and	and	CCONJ
gujaf-280	363	6	performance	performance	NOUN
gujaf-280	363	7	of	of	ADP
gujaf-280	363	8	commercial	commercial	ADJ
gujaf-280	363	9	banks	bank	NOUN
gujaf-280	363	10	in	in	ADP
gujaf-280	363	11	kenya	kenya	PROPN
gujaf-280	363	12	.	.	PUNCT
gujaf-280	364	1	research	research	NOUN
gujaf-280	364	2	journal	journal	PROPN
gujaf-280	364	3	of	of	ADP
gujaf-280	364	4	finance	finance	NOUN
gujaf-280	364	5	and	and	CCONJ
gujaf-280	364	6	accounting	accounting	NOUN
gujaf-280	364	7	,	,	PUNCT
gujaf-280	364	8	6(14	6(14	NOUN
gujaf-280	364	9	)	)	PUNCT
gujaf-280	364	10	,	,	PUNCT
gujaf-280	364	11	78	78	NUM
gujaf-280	364	12	-	-	SYM
gujaf-280	364	13	88	88	NUM
gujaf-280	364	14	.	.	PUNCT
gujaf-280	365	1	https://doi.org/10.15388/	https://doi.org/10.15388/	PROPN
gujaf-280	365	2	https://doi.org/10.1016/j.wsif.2019.102251	https://doi.org/10.1016/j.wsif.2019.102251	PROPN
gujaf-280	365	3	gusau	gusau	PROPN
gujaf-280	365	4	journal	journal	NOUN
gujaf-280	365	5	of	of	ADP
gujaf-280	365	6	accounting	accounting	NOUN
gujaf-280	365	7	and	and	CCONJ
gujaf-280	365	8	finance	finance	NOUN
gujaf-280	365	9	,	,	PUNCT
gujaf-280	365	10	vol	vol	NOUN
gujaf-280	365	11	.	.	PROPN
gujaf-280	365	12	5	5	NUM
gujaf-280	365	13	,	,	PUNCT
gujaf-280	365	14	issue	issue	NOUN
gujaf-280	365	15	1	1	NUM
gujaf-280	365	16	,	,	PUNCT
gujaf-280	365	17	april	april	PROPN
gujaf-280	365	18	,	,	PUNCT
gujaf-280	365	19	2024	2024	NUM
gujaf-280	365	20	147	147	NUM
gujaf-280	365	21	mutairi	mutairi	NOUN
gujaf-280	365	22	a.m.	a.m.	ADV
gujaf-280	365	23	,	,	PUNCT
gujaf-280	365	24	&	&	CCONJ
gujaf-280	365	25	bakar	bakar	PROPN
gujaf-280	365	26	s.s	s.s	PROPN
gujaf-280	365	27	.	.	PROPN
gujaf-280	365	28	(	(	PUNCT
gujaf-280	365	29	2023	2023	NUM
gujaf-280	365	30	)	)	PUNCT
gujaf-280	365	31	.	.	PUNCT
gujaf-280	366	1	how	how	SCONJ
gujaf-280	366	2	does	do	AUX
gujaf-280	366	3	ownership	ownership	NOUN
gujaf-280	366	4	structure	structure	NOUN
gujaf-280	366	5	affect	affect	VERB
gujaf-280	366	6	performance	performance	NOUN
gujaf-280	366	7	?	?	PUNCT
gujaf-280	367	1	a	a	DET
gujaf-280	367	2	systematic	systematic	ADJ
gujaf-280	367	3	literature	literature	NOUN
gujaf-280	367	4	reviews	review	NOUN
gujaf-280	367	5	.	.	PUNCT
gujaf-280	368	1	journal	journal	NOUN
gujaf-280	368	2	of	of	ADP
gujaf-280	368	3	social	social	ADJ
gujaf-280	368	4	science	science	NOUN
gujaf-280	368	5	13(2	13(2	NOUN
gujaf-280	368	6	)	)	PUNCT
gujaf-280	368	7	2862	2862	NUM
gujaf-280	368	8	-	-	SYM
gujaf-280	368	9	2878	2878	NUM
gujaf-280	368	10	.	.	PUNCT
gujaf-280	369	1	naveed	naveed	PROPN
gujaf-280	369	2	k.	k.	PROPN
gujaf-280	369	3	,	,	PUNCT
gujaf-280	369	4	voinea	voinea	PROPN
gujaf-280	369	5	c.	c.	PROPN
gujaf-280	369	6	l.	l.	PROPN
gujaf-280	369	7	,	,	PUNCT
gujaf-280	369	8	ali	ali	PROPN
gujaf-280	369	9	z.	z.	PROPN
gujaf-280	369	10	,	,	PUNCT
gujaf-280	369	11	rauf	rauf	PROPN
gujaf-280	369	12	f.	f.	PROPN
gujaf-280	369	13	&	&	CCONJ
gujaf-280	369	14	fratostiteanu	fratostiteanu	PROPN
gujaf-280	369	15	,	,	PUNCT
gujaf-280	369	16	c.	c.	PROPN
gujaf-280	369	17	(	(	PUNCT
gujaf-280	369	18	2021	2021	NUM
gujaf-280	369	19	)	)	PUNCT
gujaf-280	369	20	.	.	PUNCT
gujaf-280	370	1	female	female	ADJ
gujaf-280	370	2	inclusion	inclusion	NOUN
gujaf-280	370	3	and	and	CCONJ
gujaf-280	370	4	corporate	corporate	ADJ
gujaf-280	370	5	social	social	ADJ
gujaf-280	370	6	performance	performance	NOUN
gujaf-280	370	7	in	in	ADP
gujaf-280	370	8	different	different	ADJ
gujaf-280	370	9	industry	industry	NOUN
gujaf-280	370	10	groups	group	NOUN
gujaf-280	370	11	:	:	PUNCT
gujaf-280	370	12	evidence	evidence	NOUN
gujaf-280	370	13	from	from	ADP
gujaf-280	370	14	china	china	PROPN
gujaf-280	370	15	.	.	PUNCT
gujaf-280	371	1	mdpi	mdpi	PROPN
gujaf-280	371	2	sustainability	sustainability	NOUN
gujaf-280	371	3	,	,	PUNCT
gujaf-280	371	4	13	13	NUM
gujaf-280	371	5	(	(	PUNCT
gujaf-280	371	6	3142	3142	NUM
gujaf-280	371	7	)	)	PUNCT
gujaf-280	371	8	,	,	PUNCT
gujaf-280	371	9	1	1	NUM
gujaf-280	371	10	-	-	SYM
gujaf-280	371	11	15	15	NUM
gujaf-280	371	12	.	.	PUNCT
gujaf-280	372	1	niyi	niyi	PROPN
gujaf-280	372	2	s.	s.	PROPN
gujaf-280	372	3	a.	a.	PROPN
gujaf-280	372	4	&	&	CCONJ
gujaf-280	372	5	dare	dare	VERB
gujaf-280	372	6	c.t	c.t	PROPN
gujaf-280	372	7	.	.	PROPN
gujaf-280	373	1	(	(	PUNCT
gujaf-280	373	2	2022	2022	NUM
gujaf-280	373	3	)	)	PUNCT
gujaf-280	373	4	.	.	PUNCT
gujaf-280	374	1	gender	gender	NOUN
gujaf-280	374	2	diversity	diversity	NOUN
gujaf-280	374	3	and	and	CCONJ
gujaf-280	374	4	firm	firm	ADJ
gujaf-280	374	5	value	value	NOUN
gujaf-280	374	6	of	of	ADP
gujaf-280	374	7	listed	list	VERB
gujaf-280	374	8	deposit	deposit	NOUN
gujaf-280	374	9	money	money	NOUN
gujaf-280	374	10	banks	bank	NOUN
gujaf-280	374	11	in	in	ADP
gujaf-280	374	12	nigeria	nigeria	PROPN
gujaf-280	374	13	.	.	PUNCT
gujaf-280	375	1	universal	universal	ADJ
gujaf-280	375	2	journal	journal	PROPN
gujaf-280	375	3	of	of	ADP
gujaf-280	375	4	accounting	accounting	NOUN
gujaf-280	375	5	and	and	CCONJ
gujaf-280	375	6	finance	finance	NOUN
gujaf-280	375	7	,	,	PUNCT
gujaf-280	375	8	10(4	10(4	NUM
gujaf-280	375	9	)	)	PUNCT
gujaf-280	375	10	,	,	PUNCT
gujaf-280	375	11	828	828	NUM
gujaf-280	375	12	837	837	NUM
gujaf-280	375	13	.	.	PUNCT
gujaf-280	376	1	doi	doi	NOUN
gujaf-280	376	2	:	:	PUNCT
gujaf-280	376	3	10.13189	10.13189	NUM
gujaf-280	376	4	/	/	SYM
gujaf-280	376	5	ujaf.2022.100405	ujaf.2022.100405	PROPN
gujaf-280	376	6	.	.	PUNCT
gujaf-280	376	7	njoroge	njoroge	PROPN
gujaf-280	376	8	,	,	PUNCT
gujaf-280	376	9	j.w	j.w	PROPN
gujaf-280	376	10	.	.	PROPN
gujaf-280	377	1	(	(	PUNCT
gujaf-280	377	2	2017	2017	NUM
gujaf-280	377	3	)	)	PUNCT
gujaf-280	377	4	.	.	PUNCT
gujaf-280	378	1	female	female	ADJ
gujaf-280	378	2	inclusion	inclusion	NOUN
gujaf-280	378	3	and	and	CCONJ
gujaf-280	378	4	financial	financial	ADJ
gujaf-280	378	5	performance	performance	NOUN
gujaf-280	378	6	of	of	ADP
gujaf-280	378	7	commercial	commercial	ADJ
gujaf-280	378	8	banks	bank	NOUN
gujaf-280	378	9	in	in	ADP
gujaf-280	378	10	kenya	kenya	PROPN
gujaf-280	378	11	.	.	PUNCT
gujaf-280	379	1	school	school	NOUN
gujaf-280	379	2	of	of	ADP
gujaf-280	379	3	business	business	NOUN
gujaf-280	379	4	,	,	PUNCT
gujaf-280	379	5	university	university	PROPN
gujaf-280	379	6	of	of	ADP
gujaf-280	379	7	nairobi	nairobi	PROPN
gujaf-280	379	8	,	,	PUNCT
gujaf-280	379	9	available	available	ADJ
gujaf-280	379	10	at	at	ADP
gujaf-280	379	11	https://www.semanticscholar.org/author/j.-njoroge/13419	https://www.semanticscholar.org/author/j.-njoroge/13419	X
gujaf-280	379	12	6971	6971	NUM
gujaf-280	379	13	.	.	PUNCT
gujaf-280	380	1	nome	nome	PROPN
gujaf-280	380	2	,	,	PUNCT
gujaf-280	380	3	u.	u.	PROPN
gujaf-280	380	4	&	&	CCONJ
gujaf-280	380	5	nwankwo	nwankwo	PROPN
gujaf-280	380	6	,	,	PUNCT
gujaf-280	380	7	j.	j.	PROPN
gujaf-280	380	8	n.	n.	PROPN
gujaf-280	380	9	(	(	PUNCT
gujaf-280	380	10	2022	2022	NUM
gujaf-280	380	11	)	)	PUNCT
gujaf-280	380	12	.	.	PUNCT
gujaf-280	381	1	effect	effect	NOUN
gujaf-280	381	2	of	of	ADP
gujaf-280	381	3	board	board	NOUN
gujaf-280	381	4	diversity	diversity	NOUN
gujaf-280	381	5	on	on	ADP
gujaf-280	381	6	financial	financial	ADJ
gujaf-280	381	7	performance	performance	NOUN
gujaf-280	381	8	of	of	ADP
gujaf-280	381	9	information	information	NOUN
gujaf-280	381	10	and	and	CCONJ
gujaf-280	381	11	communications	communication	NOUN
gujaf-280	381	12	technology	technology	NOUN
gujaf-280	381	13	(	(	PUNCT
gujaf-280	381	14	ict	ict	PROPN
gujaf-280	381	15	)	)	PUNCT
gujaf-280	381	16	firms	firm	NOUN
gujaf-280	381	17	in	in	ADP
gujaf-280	381	18	nigeria	nigeria	PROPN
gujaf-280	381	19	,	,	PUNCT
gujaf-280	381	20	global	global	ADJ
gujaf-280	381	21	journal	journal	NOUN
gujaf-280	381	22	of	of	ADP
gujaf-280	381	23	human	human	ADJ
gujaf-280	381	24	resource	resource	NOUN
gujaf-280	381	25	management	management	NOUN
gujaf-280	381	26	,	,	PUNCT
gujaf-280	381	27	10(2	10(2	NUM
gujaf-280	381	28	)	)	PUNCT
gujaf-280	381	29	12	12	NUM
gujaf-280	381	30	-	-	SYM
gujaf-280	381	31	27	27	NUM
gujaf-280	381	32	.	.	PUNCT
gujaf-280	382	1	okerekeoti	okerekeoti	PROPN
gujaf-280	382	2	,	,	PUNCT
gujaf-280	382	3	c.	c.	PROPN
gujaf-280	382	4	u.	u.	PROPN
gujaf-280	382	5	(	(	PUNCT
gujaf-280	382	6	2022	2022	NUM
gujaf-280	382	7	)	)	PUNCT
gujaf-280	382	8	.	.	PUNCT
gujaf-280	383	1	managerial	managerial	ADJ
gujaf-280	383	2	ownership	ownership	NOUN
gujaf-280	383	3	and	and	CCONJ
gujaf-280	383	4	dividend	dividend	NOUN
gujaf-280	383	5	policy	policy	NOUN
gujaf-280	383	6	of	of	ADP
gujaf-280	383	7	food	food	NOUN
gujaf-280	383	8	production	production	NOUN
gujaf-280	383	9	companies	company	NOUN
gujaf-280	383	10	in	in	ADP
gujaf-280	383	11	nigeria	nigeria	PROPN
gujaf-280	383	12	.	.	PUNCT
gujaf-280	384	1	international	international	ADJ
gujaf-280	384	2	journal	journal	PROPN
gujaf-280	384	3	of	of	ADP
gujaf-280	384	4	research	research	NOUN
gujaf-280	384	5	publication	publication	NOUN
gujaf-280	384	6	and	and	CCONJ
gujaf-280	384	7	reviews	review	NOUN
gujaf-280	384	8	,	,	PUNCT
gujaf-280	384	9	3(6	3(6	NUM
gujaf-280	384	10	)	)	PUNCT
gujaf-280	384	11	,	,	PUNCT
gujaf-280	384	12	334	334	NUM
gujaf-280	384	13	-	-	SYM
gujaf-280	384	14	340	340	NUM
gujaf-280	384	15	owen	owen	NOUN
gujaf-280	384	16	,	,	PUNCT
gujaf-280	384	17	a.	a.	PROPN
gujaf-280	384	18	l.	l.	PROPN
gujaf-280	384	19	,	,	PUNCT
gujaf-280	384	20	&	&	CCONJ
gujaf-280	384	21	temesvary	temesvary	PROPN
gujaf-280	384	22	,	,	PUNCT
gujaf-280	384	23	j.	j.	PROPN
gujaf-280	384	24	(	(	PUNCT
gujaf-280	384	25	2018	2018	NUM
gujaf-280	384	26	)	)	PUNCT
gujaf-280	384	27	.	.	PUNCT
gujaf-280	385	1	the	the	DET
gujaf-280	385	2	performance	performance	NOUN
gujaf-280	385	3	effects	effect	NOUN
gujaf-280	385	4	of	of	ADP
gujaf-280	385	5	gender	gender	NOUN
gujaf-280	385	6	diversity	diversity	NOUN
gujaf-280	385	7	on	on	ADP
gujaf-280	385	8	bank	bank	NOUN
gujaf-280	385	9	boards	board	NOUN
gujaf-280	385	10	.	.	PUNCT
gujaf-280	386	1	journal	journal	NOUN
gujaf-280	386	2	of	of	ADP
gujaf-280	386	3	banking	banking	NOUN
gujaf-280	386	4	&	&	CCONJ
gujaf-280	386	5	finance	finance	PROPN
gujaf-280	386	6	,	,	PUNCT
gujaf-280	386	7	90	90	NUM
gujaf-280	386	8	,	,	PUNCT
gujaf-280	386	9	50	50	NUM
gujaf-280	386	10	-	-	SYM
gujaf-280	386	11	63	63	NUM
gujaf-280	386	12	.	.	PUNCT
gujaf-280	387	1	owolabi	owolabi	NOUN
gujaf-280	387	2	,	,	PUNCT
gujaf-280	387	3	t.	t.	PROPN
gujaf-280	387	4	j.	j.	PROPN
gujaf-280	387	5	,	,	PUNCT
gujaf-280	387	6	bamisaye	bamisaye	NOUN
gujaf-280	387	7	,	,	PUNCT
gujaf-280	387	8	t.	t.	PROPN
gujaf-280	387	9	o.	o.	PROPN
gujaf-280	387	10	,	,	PUNCT
gujaf-280	387	11	efuntade	efuntade	VERB
gujaf-280	387	12	,	,	PUNCT
gujaf-280	387	13	a.	a.	NOUN
gujaf-280	387	14	o.	o.	PROPN
gujaf-280	387	15	&	&	CCONJ
gujaf-280	387	16	efuntade	efuntade	PROPN
gujaf-280	387	17	,	,	PUNCT
gujaf-280	387	18	o.	o.	NOUN
gujaf-280	387	19	o.	o.	NOUN
gujaf-280	387	20	(	(	PUNCT
gujaf-280	387	21	2021	2021	NUM
gujaf-280	387	22	)	)	PUNCT
gujaf-280	387	23	.	.	PUNCT
gujaf-280	388	1	board	board	NOUN
gujaf-280	388	2	diversity	diversity	NOUN
gujaf-280	388	3	and	and	CCONJ
gujaf-280	388	4	financial	financial	ADJ
gujaf-280	388	5	performance	performance	NOUN
gujaf-280	388	6	of	of	ADP
gujaf-280	388	7	quoted	quote	VERB
gujaf-280	388	8	firms	firm	NOUN
gujaf-280	388	9	in	in	ADP
gujaf-280	388	10	nigeria	nigeria	PROPN
gujaf-280	388	11	.	.	PUNCT
gujaf-280	389	1	international	international	ADJ
gujaf-280	389	2	journal	journal	PROPN
gujaf-280	389	3	of	of	ADP
gujaf-280	389	4	economics	economic	NOUN
gujaf-280	389	5	,	,	PUNCT
gujaf-280	389	6	business	business	NOUN
gujaf-280	389	7	and	and	CCONJ
gujaf-280	389	8	management	management	NOUN
gujaf-280	389	9	research,5(10	research,5(10	NOUN
gujaf-280	389	10	)	)	PUNCT
gujaf-280	389	11	,	,	PUNCT
gujaf-280	389	12	34	34	NUM
gujaf-280	389	13	-	-	SYM
gujaf-280	389	14	54	54	NUM
gujaf-280	389	15	.	.	PUNCT
gujaf-280	390	1	oyerogba	oyerogba	PROPN
gujaf-280	390	2	,	,	PUNCT
gujaf-280	390	3	e.o	e.o	PROPN
gujaf-280	390	4	.	.	PROPN
gujaf-280	390	5	&	&	CCONJ
gujaf-280	390	6	ogungbade	ogungbade	PROPN
gujaf-280	390	7	.	.	PUNCT
gujaf-280	391	1	o.i	o.i	INTJ
gujaf-280	391	2	.	.	PUNCT
gujaf-280	391	3	(	(	PUNCT
gujaf-280	391	4	2020	2020	NUM
gujaf-280	391	5	)	)	PUNCT
gujaf-280	391	6	.	.	PUNCT
gujaf-280	392	1	gender	gender	NOUN
gujaf-280	392	2	diversity	diversity	NOUN
gujaf-280	392	3	of	of	ADP
gujaf-280	392	4	the	the	DET
gujaf-280	392	5	corporate	corporate	ADJ
gujaf-280	392	6	board	board	NOUN
gujaf-280	392	7	and	and	CCONJ
gujaf-280	392	8	firm	firm	ADJ
gujaf-280	392	9	value	value	NOUN
gujaf-280	392	10	:	:	PUNCT
gujaf-280	392	11	the	the	DET
gujaf-280	392	12	case	case	NOUN
gujaf-280	392	13	of	of	ADP
gujaf-280	392	14	nigeria	nigeria	PROPN
gujaf-280	392	15	listed	list	VERB
gujaf-280	392	16	companies	company	NOUN
gujaf-280	392	17	.	.	PUNCT
gujaf-280	393	1	global	global	ADJ
gujaf-280	393	2	journal	journal	PROPN
gujaf-280	393	3	of	of	ADP
gujaf-280	393	4	accounting	account	VERB
gujaf-280	393	5	6	6	NUM
gujaf-280	393	6	,	,	PUNCT
gujaf-280	393	7	(	(	PUNCT
gujaf-280	393	8	1	1	NUM
gujaf-280	393	9	)	)	PUNCT
gujaf-280	393	10	53	53	NUM
gujaf-280	393	11	-	-	SYM
gujaf-280	393	12	68	68	NUM
gujaf-280	393	13	.	.	PUNCT
gujaf-280	394	1	oyedokun	oyedokun	NOUN
gujaf-280	394	2	,	,	PUNCT
gujaf-280	394	3	g.	g.	PROPN
gujaf-280	394	4	e.	e.	PROPN
gujaf-280	394	5	,	,	PUNCT
gujaf-280	394	6	isah	isah	PROPN
gujaf-280	394	7	,	,	PUNCT
gujaf-280	394	8	s.	s.	PROPN
gujaf-280	394	9	&	&	CCONJ
gujaf-280	394	10	awotomilusi	awotomilusi	PROPN
gujaf-280	394	11	,	,	PUNCT
gujaf-280	394	12	n.	n.	PROPN
gujaf-280	394	13	s.	s.	PROPN
gujaf-280	394	14	(	(	PUNCT
gujaf-280	394	15	2020	2020	NUM
gujaf-280	394	16	)	)	PUNCT
gujaf-280	394	17	.	.	PUNCT
gujaf-280	395	1	ownership	ownership	NOUN
gujaf-280	395	2	structure	structure	NOUN
gujaf-280	395	3	and	and	CCONJ
gujaf-280	395	4	firm	firm	ADJ
gujaf-280	395	5	value	value	NOUN
gujaf-280	395	6	of	of	ADP
gujaf-280	395	7	quoted	quote	VERB
gujaf-280	395	8	consumers	consumer	NOUN
gujaf-280	395	9	’	’	PART
gujaf-280	395	10	goods	good	NOUN
gujaf-280	395	11	firms	firm	NOUN
gujaf-280	395	12	in	in	ADP
gujaf-280	395	13	nigeria	nigeria	PROPN
gujaf-280	395	14	.	.	PUNCT
gujaf-280	396	1	journal	journal	PROPN
gujaf-280	396	2	of	of	ADP
gujaf-280	396	3	accounting	accounting	NOUN
gujaf-280	396	4	and	and	CCONJ
gujaf-280	396	5	strategic	strategic	ADJ
gujaf-280	396	6	finance	finance	NOUN
gujaf-280	396	7	,	,	PUNCT
gujaf-280	396	8	3(2	3(2	NUM
gujaf-280	396	9	)	)	PUNCT
gujaf-280	396	10	,	,	PUNCT
gujaf-280	396	11	214	214	NUM
gujaf-280	396	12	-	-	SYM
gujaf-280	396	13	228	228	NUM
gujaf-280	396	14	.	.	PUNCT
gujaf-280	397	1	oyetunji	oyetunji	PROPN
gujaf-280	397	2	r.	r.	PROPN
gujaf-280	397	3	,	,	PUNCT
gujaf-280	397	4	shittu	shittu	ADJ
gujaf-280	397	5	i.	i.	NOUN
gujaf-280	397	6	,	,	PUNCT
gujaf-280	397	7	&	&	CCONJ
gujaf-280	397	8	ahmed	ahmed	PROPN
gujaf-280	397	9	bello	bello	PROPN
gujaf-280	397	10	a.	a.	PROPN
gujaf-280	397	11	(	(	PUNCT
gujaf-280	397	12	2023	2023	NUM
gujaf-280	397	13	)	)	PUNCT
gujaf-280	397	14	.	.	PUNCT
gujaf-280	398	1	female	female	ADJ
gujaf-280	398	2	inclusion	inclusion	NOUN
gujaf-280	398	3	,	,	PUNCT
gujaf-280	398	4	board	board	NOUN
gujaf-280	398	5	ethnic	ethnic	ADJ
gujaf-280	398	6	diversity	diversity	NOUN
gujaf-280	398	7	and	and	CCONJ
gujaf-280	398	8	firm	firm	ADJ
gujaf-280	398	9	value	value	NOUN
gujaf-280	398	10	of	of	ADP
gujaf-280	398	11	listed	list	VERB
gujaf-280	398	12	financial	financial	ADJ
gujaf-280	398	13	firms	firm	NOUN
gujaf-280	398	14	in	in	ADP
gujaf-280	398	15	nigeria	nigeria	PROPN
gujaf-280	398	16	.	.	PUNCT
gujaf-280	399	1	journal	journal	PROPN
gujaf-280	399	2	of	of	ADP
gujaf-280	399	3	propulsion	propulsion	NOUN
gujaf-280	399	4	technology	technology	NOUN
gujaf-280	399	5	44(3	44(3	PROPN
gujaf-280	399	6	)	)	PUNCT
gujaf-280	399	7	.	.	PUNCT
gujaf-280	400	1	panji	panji	PROPN
gujaf-280	400	2	,	,	PUNCT
gujaf-280	400	3	p.	p.	PROPN
gujaf-280	400	4	&	&	CCONJ
gujaf-280	400	5	elan	elan	PROPN
gujaf-280	400	6	,	,	PUNCT
gujaf-280	400	7	k.	k.	PROPN
gujaf-280	400	8	(	(	PUNCT
gujaf-280	400	9	2018	2018	NUM
gujaf-280	400	10	)	)	PUNCT
gujaf-280	400	11	.	.	PUNCT
gujaf-280	401	1	effect	effect	NOUN
gujaf-280	401	2	of	of	ADP
gujaf-280	401	3	managerial	managerial	ADJ
gujaf-280	401	4	ownership	ownership	NOUN
gujaf-280	401	5	and	and	CCONJ
gujaf-280	401	6	profitability	profitability	NOUN
gujaf-280	401	7	on	on	ADP
gujaf-280	401	8	firm	firm	ADJ
gujaf-280	401	9	value	value	NOUN
gujaf-280	401	10	:	:	PUNCT
gujaf-280	401	11	empirical	empirical	ADJ
gujaf-280	401	12	study	study	NOUN
gujaf-280	401	13	on	on	ADP
gujaf-280	401	14	food	food	NOUN
gujaf-280	401	15	and	and	CCONJ
gujaf-280	401	16	beverage	beverage	NOUN
gujaf-280	401	17	industrial	industrial	ADJ
gujaf-280	401	18	sector	sector	NOUN
gujaf-280	401	19	company	company	NOUN
gujaf-280	401	20	.	.	PUNCT
gujaf-280	402	1	european	european	PROPN
gujaf-280	402	2	journal	journal	PROPN
gujaf-280	402	3	of	of	ADP
gujaf-280	402	4	business	business	NOUN
gujaf-280	402	5	and	and	CCONJ
gujaf-280	402	6	management	management	NOUN
gujaf-280	402	7	,	,	PUNCT
gujaf-280	402	8	10(25	10(25	PROPN
gujaf-280	402	9	)	)	PUNCT
gujaf-280	402	10	,	,	PUNCT
gujaf-280	402	11	20	20	NUM
gujaf-280	402	12	-	-	SYM
gujaf-280	402	13	28	28	NUM
gujaf-280	402	14	.	.	PUNCT
gujaf-280	403	1	pfeffer	pfeffer	PROPN
gujaf-280	403	2	,	,	PUNCT
gujaf-280	403	3	j.	j.	PROPN
gujaf-280	403	4	,	,	PUNCT
gujaf-280	403	5	&	&	CCONJ
gujaf-280	403	6	salancik	salancik	PROPN
gujaf-280	403	7	,	,	PUNCT
gujaf-280	403	8	g.	g.	PROPN
gujaf-280	403	9	r.	r.	PROPN
gujaf-280	403	10	(	(	PUNCT
gujaf-280	403	11	2003	2003	NUM
gujaf-280	403	12	)	)	PUNCT
gujaf-280	403	13	.	.	PUNCT
gujaf-280	404	1	the	the	DET
gujaf-280	404	2	external	external	ADJ
gujaf-280	404	3	control	control	NOUN
gujaf-280	404	4	of	of	ADP
gujaf-280	404	5	organisations	organisation	NOUN
gujaf-280	404	6	:	:	PUNCT
gujaf-280	404	7	a	a	DET
gujaf-280	404	8	resource	resource	NOUN
gujaf-280	404	9	dependence	dependence	NOUN
gujaf-280	404	10	approach	approach	NOUN
gujaf-280	404	11	.	.	PUNCT
gujaf-280	405	1	california	california	PROPN
gujaf-280	405	2	:	:	PUNCT
gujaf-280	405	3	standford	standford	PROPN
gujaf-280	405	4	university	university	PROPN
gujaf-280	405	5	press	press	NOUN
gujaf-280	405	6	.	.	PUNCT
gujaf-280	406	1	gusau	gusau	PROPN
gujaf-280	406	2	journal	journal	PROPN
gujaf-280	406	3	of	of	ADP
gujaf-280	406	4	accounting	accounting	NOUN
gujaf-280	406	5	and	and	CCONJ
gujaf-280	406	6	finance	finance	NOUN
gujaf-280	406	7	,	,	PUNCT
gujaf-280	406	8	vol	vol	NOUN
gujaf-280	406	9	.	.	PROPN
gujaf-280	406	10	5	5	NUM
gujaf-280	406	11	,	,	PUNCT
gujaf-280	406	12	issue	issue	NOUN
gujaf-280	406	13	1	1	NUM
gujaf-280	406	14	,	,	PUNCT
gujaf-280	406	15	april	april	PROPN
gujaf-280	406	16	,	,	PUNCT
gujaf-280	406	17	2024	2024	NUM
gujaf-280	406	18	148	148	NUM
gujaf-280	406	19	reguera	reguera	NOUN
gujaf-280	406	20	-	-	PUNCT
gujaf-280	406	21	alvarado	alvarado	PROPN
gujaf-280	406	22	n	n	CCONJ
gujaf-280	406	23	,	,	PUNCT
gujaf-280	406	24	fuentes	fuentes	PROPN
gujaf-280	406	25	p	p	PROPN
gujaf-280	406	26	,	,	PUNCT
gujaf-280	406	27	d.	d.	PROPN
gujaf-280	406	28	,	,	PUNCT
gujaf-280	406	29	&	&	CCONJ
gujaf-280	406	30	lafarga	lafarga	PROPN
gujaf-280	406	31	,	,	PUNCT
gujaf-280	406	32	j.	j.	PROPN
gujaf-280	406	33	(	(	PUNCT
gujaf-280	406	34	2017	2017	NUM
gujaf-280	406	35	)	)	PUNCT
gujaf-280	406	36	,	,	PUNCT
gujaf-280	406	37	does	do	VERB
gujaf-280	406	38	female	female	ADJ
gujaf-280	406	39	inclusion	inclusion	NOUN
gujaf-280	406	40	influence	influence	NOUN
gujaf-280	406	41	financial	financial	ADJ
gujaf-280	406	42	performance	performance	NOUN
gujaf-280	406	43	?	?	PUNCT
gujaf-280	407	1	evidence	evidence	NOUN
gujaf-280	407	2	from	from	ADP
gujaf-280	407	3	spain	spain	PROPN
gujaf-280	407	4	.	.	PUNCT
gujaf-280	408	1	j	j	PROPN
gujaf-280	408	2	bus	bus	NOUN
gujaf-280	408	3	ethics	ethic	NOUN
gujaf-280	408	4	,	,	PUNCT
gujaf-280	408	5	1(41),337–350	1(41),337–350	NUM
gujaf-280	408	6	.	.	PUNCT
gujaf-280	409	1	https://doi.org/10.1007/s10551-015-2735-9	https://doi.org/10.1007/s10551-015-2735-9	NUM
gujaf-280	409	2	reza	reza	ADJ
gujaf-280	409	3	,	,	PUNCT
gujaf-280	409	4	m.	m.	PROPN
gujaf-280	409	5	s.	s.	PROPN
gujaf-280	409	6	&	&	CCONJ
gujaf-280	409	7	dina	dina	PROPN
gujaf-280	409	8	,	,	PUNCT
gujaf-280	409	9	p.	p.	PROPN
gujaf-280	409	10	(	(	PUNCT
gujaf-280	409	11	2019	2019	NUM
gujaf-280	409	12	)	)	PUNCT
gujaf-280	409	13	.	.	PUNCT
gujaf-280	410	1	the	the	DET
gujaf-280	410	2	effect	effect	NOUN
gujaf-280	410	3	of	of	ADP
gujaf-280	410	4	institutional	institutional	ADJ
gujaf-280	410	5	ownership	ownership	NOUN
gujaf-280	410	6	,	,	PUNCT
gujaf-280	410	7	capital	capital	NOUN
gujaf-280	410	8	structure	structure	NOUN
gujaf-280	410	9	,	,	PUNCT
gujaf-280	410	10	dividend	dividend	NOUN
gujaf-280	410	11	policy	policy	NOUN
gujaf-280	410	12	,	,	PUNCT
gujaf-280	410	13	and	and	CCONJ
gujaf-280	410	14	company	company	NOUN
gujaf-280	410	15	’s	’s	PART
gujaf-280	410	16	growth	growth	NOUN
gujaf-280	410	17	on	on	ADP
gujaf-280	410	18	firm	firm	ADJ
gujaf-280	410	19	value	value	NOUN
gujaf-280	410	20	(	(	PUNCT
gujaf-280	410	21	study	study	NOUN
gujaf-280	410	22	of	of	ADP
gujaf-280	410	23	property	property	NOUN
gujaf-280	410	24	real	real	ADJ
gujaf-280	410	25	estate	estate	NOUN
gujaf-280	410	26	and	and	CCONJ
gujaf-280	410	27	building	build	VERB
gujaf-280	410	28	construction	construction	NOUN
gujaf-280	410	29	companies	company	NOUN
gujaf-280	410	30	.	.	PUNCT
gujaf-280	411	1	advances	advance	NOUN
gujaf-280	411	2	in	in	ADP
gujaf-280	411	3	economics	economic	NOUN
gujaf-280	411	4	,	,	PUNCT
gujaf-280	411	5	business	business	NOUN
gujaf-280	411	6	and	and	CCONJ
gujaf-280	411	7	management	management	NOUN
gujaf-280	411	8	research	research	NOUN
gujaf-280	411	9	,	,	PUNCT
gujaf-280	411	10	97(51	97(51	NOUN
gujaf-280	411	11	)	)	PUNCT
gujaf-280	411	12	,	,	PUNCT
gujaf-280	411	13	35	35	NUM
gujaf-280	411	14	-	-	SYM
gujaf-280	411	15	54	54	NUM
gujaf-280	411	16	.	.	PUNCT
gujaf-280	412	1	sabo	sabo	NOUN
gujaf-280	412	2	,	,	PUNCT
gujaf-280	412	3	u.	u.	NOUN
gujaf-280	412	4	(	(	PUNCT
gujaf-280	412	5	2018	2018	NUM
gujaf-280	412	6	)	)	PUNCT
gujaf-280	412	7	.	.	PUNCT
gujaf-280	413	1	corporate	corporate	ADJ
gujaf-280	413	2	female	female	ADJ
gujaf-280	413	3	inclusion	inclusion	NOUN
gujaf-280	413	4	and	and	CCONJ
gujaf-280	413	5	financial	financial	ADJ
gujaf-280	413	6	performance	performance	NOUN
gujaf-280	413	7	of	of	ADP
gujaf-280	413	8	listed	list	VERB
gujaf-280	413	9	building	building	NOUN
gujaf-280	413	10	materials	material	NOUN
gujaf-280	413	11	companies	company	NOUN
gujaf-280	413	12	in	in	ADP
gujaf-280	413	13	nigeria	nigeria	PROPN
gujaf-280	413	14	.	.	PUNCT
gujaf-280	414	1	international	international	ADJ
gujaf-280	414	2	journal	journal	PROPN
gujaf-280	414	3	of	of	ADP
gujaf-280	414	4	research	research	NOUN
gujaf-280	414	5	and	and	CCONJ
gujaf-280	414	6	innovation	innovation	NOUN
gujaf-280	414	7	in	in	ADP
gujaf-280	414	8	social	social	ADJ
gujaf-280	414	9	science	science	NOUN
gujaf-280	414	10	,	,	PUNCT
gujaf-280	414	11	2(7	2(7	NUM
gujaf-280	414	12	)	)	PUNCT
gujaf-280	414	13	,	,	PUNCT
gujaf-280	414	14	95	95	NUM
gujaf-280	414	15	-	-	SYM
gujaf-280	414	16	100	100	NUM
gujaf-280	414	17	.	.	PUNCT
gujaf-280	415	1	schrand	schrand	PROPN
gujaf-280	415	2	,	,	PUNCT
gujaf-280	415	3	l.	l.	PROPN
gujaf-280	415	4	,	,	PUNCT
gujaf-280	415	5	ascherl	ascherl	PROPN
gujaf-280	415	6	,	,	PUNCT
gujaf-280	415	7	c.	c.	PROPN
gujaf-280	415	8	,	,	PUNCT
gujaf-280	415	9	&	&	CCONJ
gujaf-280	415	10	schaefers	schaefers	PROPN
gujaf-280	415	11	,	,	PUNCT
gujaf-280	415	12	w.	w.	PROPN
gujaf-280	415	13	(	(	PUNCT
gujaf-280	415	14	2018	2018	NUM
gujaf-280	415	15	)	)	PUNCT
gujaf-280	415	16	.	.	PUNCT
gujaf-280	416	1	gender	gender	NOUN
gujaf-280	416	2	diversity	diversity	NOUN
gujaf-280	416	3	and	and	CCONJ
gujaf-280	416	4	financial	financial	ADJ
gujaf-280	416	5	performance	performance	NOUN
gujaf-280	416	6	:	:	PUNCT
gujaf-280	416	7	evidence	evidence	NOUN
gujaf-280	416	8	from	from	ADP
gujaf-280	416	9	us	us	PROPN
gujaf-280	416	10	reits	reit	NOUN
gujaf-280	416	11	.	.	PUNCT
gujaf-280	417	1	journal	journal	PROPN
gujaf-280	417	2	of	of	ADP
gujaf-280	417	3	property	property	NOUN
gujaf-280	417	4	research	research	NOUN
gujaf-280	417	5	,	,	PUNCT
gujaf-280	417	6	35(4	35(4	NUM
gujaf-280	417	7	)	)	PUNCT
gujaf-280	417	8	,	,	PUNCT
gujaf-280	417	9	296	296	NUM
gujaf-280	417	10	-	-	SYM
gujaf-280	417	11	320	320	NUM
gujaf-280	417	12	.	.	PUNCT
gujaf-280	418	1	sixtus	sixtus	PROPN
gujaf-280	418	2	,	,	PUNCT
gujaf-280	418	3	c.o	c.o	PROPN
gujaf-280	418	4	.	.	PROPN
gujaf-280	418	5	,	,	PUNCT
gujaf-280	418	6	samuel	samuel	PROPN
gujaf-280	418	7	,	,	PUNCT
gujaf-280	418	8	w.	w.	PROPN
gujaf-280	418	9	&	&	CCONJ
gujaf-280	418	10	shukriyya	shukriyya	PROPN
gujaf-280	418	11	,	,	PUNCT
gujaf-280	418	12	n.d	n.d	PROPN
gujaf-280	418	13	.	.	PROPN
gujaf-280	418	14	(	(	PUNCT
gujaf-280	418	15	2019	2019	NUM
gujaf-280	418	16	)	)	PUNCT
gujaf-280	418	17	.	.	PUNCT
gujaf-280	419	1	the	the	DET
gujaf-280	419	2	relationship	relationship	NOUN
gujaf-280	419	3	between	between	ADP
gujaf-280	419	4	board	board	NOUN
gujaf-280	419	5	diversity	diversity	NOUN
gujaf-280	419	6	and	and	CCONJ
gujaf-280	419	7	corporate	corporate	ADJ
gujaf-280	419	8	financial	financial	ADJ
gujaf-280	419	9	performance	performance	NOUN
gujaf-280	419	10	:	:	PUNCT
gujaf-280	419	11	empirical	empirical	ADJ
gujaf-280	419	12	evidence	evidence	NOUN
gujaf-280	419	13	from	from	ADP
gujaf-280	419	14	five	five	NUM
gujaf-280	419	15	selected	select	VERB
gujaf-280	419	16	commercial	commercial	ADJ
gujaf-280	419	17	banks	bank	NOUN
gujaf-280	419	18	in	in	ADP
gujaf-280	419	19	nigeria	nigeria	PROPN
gujaf-280	419	20	.	.	PUNCT
gujaf-280	420	1	international	international	ADJ
gujaf-280	420	2	journal	journal	PROPN
gujaf-280	420	3	of	of	ADP
gujaf-280	420	4	finance	finance	NOUN
gujaf-280	420	5	and	and	CCONJ
gujaf-280	420	6	banking	banking	NOUN
gujaf-280	420	7	research	research	NOUN
gujaf-280	420	8	,	,	PUNCT
gujaf-280	420	9	5(4	5(4	NUM
gujaf-280	420	10	)	)	PUNCT
gujaf-280	420	11	,	,	PUNCT
gujaf-280	420	12	76	76	NUM
gujaf-280	420	13	-	-	SYM
gujaf-280	420	14	90	90	NUM
gujaf-280	420	15	.	.	PUNCT
gujaf-280	420	16	sucuahi	sucuahi	NOUN
gujaf-280	420	17	,	,	PUNCT
gujaf-280	420	18	w.	w.	PROPN
gujaf-280	420	19	,	,	PUNCT
gujaf-280	420	20	&	&	CCONJ
gujaf-280	420	21	cambarihan	cambarihan	PROPN
gujaf-280	420	22	,	,	PUNCT
gujaf-280	420	23	j.	j.	PROPN
gujaf-280	420	24	m.	m.	PROPN
gujaf-280	420	25	(	(	PUNCT
gujaf-280	420	26	2016	2016	NUM
gujaf-280	420	27	)	)	PUNCT
gujaf-280	420	28	.	.	PUNCT
gujaf-280	421	1	influence	influence	NOUN
gujaf-280	421	2	of	of	ADP
gujaf-280	421	3	profitability	profitability	NOUN
gujaf-280	421	4	to	to	ADP
gujaf-280	421	5	the	the	DET
gujaf-280	421	6	firm	firm	ADJ
gujaf-280	421	7	value	value	NOUN
gujaf-280	421	8	of	of	ADP
gujaf-280	421	9	diversified	diversified	ADJ
gujaf-280	421	10	companies	company	NOUN
gujaf-280	421	11	in	in	ADP
gujaf-280	421	12	the	the	DET
gujaf-280	421	13	philippines	philippine	NOUN
gujaf-280	421	14	.	.	PUNCT
gujaf-280	422	1	accounting	accounting	NOUN
gujaf-280	422	2	and	and	CCONJ
gujaf-280	422	3	finance	finance	NOUN
gujaf-280	422	4	research	research	NOUN
gujaf-280	422	5	,	,	PUNCT
gujaf-280	422	6	5(2	5(2	NUM
gujaf-280	422	7	)	)	PUNCT
gujaf-280	422	8	,	,	PUNCT
gujaf-280	422	9	149	149	NUM
gujaf-280	422	10	-	-	SYM
gujaf-280	422	11	153	153	NUM
gujaf-280	422	12	.	.	PUNCT
gujaf-280	423	1	suteja	suteja	PROPN
gujaf-280	423	2	,	,	PUNCT
gujaf-280	423	3	j.	j.	PROPN
gujaf-280	423	4	,	,	PUNCT
gujaf-280	423	5	gunardi	gunardi	PROPN
gujaf-280	423	6	,	,	PUNCT
gujaf-280	423	7	a.	a.	NOUN
gujaf-280	423	8	,	,	PUNCT
gujaf-280	423	9	alghifari	alghifari	NOUN
gujaf-280	423	10	,	,	PUNCT
gujaf-280	423	11	e.s	e.s	PROPN
gujaf-280	423	12	.	.	PROPN
gujaf-280	423	13	,	,	PUNCT
gujaf-280	423	14	susiadi	susiadi	PROPN
gujaf-280	423	15	,	,	PUNCT
gujaf-280	423	16	a.a	a.a	PROPN
gujaf-280	423	17	.	.	PROPN
gujaf-280	423	18	,	,	PUNCT
gujaf-280	423	19	yulianti	yulianti	PROPN
gujaf-280	423	20	,	,	PUNCT
gujaf-280	423	21	a.s	a.s	PROPN
gujaf-280	423	22	.	.	PROPN
gujaf-280	423	23	,	,	PUNCT
gujaf-280	423	24	&	&	CCONJ
gujaf-280	423	25	lestari	lestari	PROPN
gujaf-280	423	26	,	,	PUNCT
gujaf-280	423	27	a.	a.	NOUN
gujaf-280	423	28	(	(	PUNCT
gujaf-280	423	29	2023	2023	NUM
gujaf-280	423	30	)	)	PUNCT
gujaf-280	423	31	.	.	PUNCT
gujaf-280	424	1	investment	investment	NOUN
gujaf-280	424	2	decision	decision	NOUN
gujaf-280	424	3	and	and	CCONJ
gujaf-280	424	4	firm	firm	ADJ
gujaf-280	424	5	value	value	NOUN
gujaf-280	424	6	:	:	PUNCT
gujaf-280	424	7	moderating	moderate	VERB
gujaf-280	424	8	effects	effect	NOUN
gujaf-280	424	9	of	of	ADP
gujaf-280	424	10	corporate	corporate	ADJ
gujaf-280	424	11	social	social	ADJ
gujaf-280	424	12	responsibility	responsibility	NOUN
gujaf-280	424	13	and	and	CCONJ
gujaf-280	424	14	profitability	profitability	NOUN
gujaf-280	424	15	of	of	ADP
gujaf-280	424	16	non	non	ADJ
gujaf-280	424	17	-	-	ADJ
gujaf-280	424	18	financial	financial	ADJ
gujaf-280	424	19	sector	sector	NOUN
gujaf-280	424	20	companies	company	NOUN
gujaf-280	424	21	on	on	ADP
gujaf-280	424	22	the	the	DET
gujaf-280	424	23	indonesia	indonesia	PROPN
gujaf-280	424	24	stock	stock	PROPN
gujaf-280	424	25	exchange	exchange	PROPN
gujaf-280	424	26	.	.	PUNCT
gujaf-280	425	1	journal	journal	NOUN
gujaf-280	425	2	of	of	ADP
gujaf-280	425	3	risk	risk	NOUN
gujaf-280	425	4	and	and	CCONJ
gujaf-280	425	5	financial	financial	ADJ
gujaf-280	425	6	management	management	NOUN
gujaf-280	425	7	,	,	PUNCT
gujaf-280	425	8	16(1	16(1	NUM
gujaf-280	425	9	)	)	PUNCT
gujaf-280	425	10	,	,	PUNCT
gujaf-280	425	11	40	40	NUM
gujaf-280	425	12	.	.	PUNCT
gujaf-280	426	1	tahir	tahir	PROPN
gujaf-280	426	2	,	,	PUNCT
gujaf-280	426	3	s.h	s.h	PROPN
gujaf-280	426	4	.	.	PROPN
gujaf-280	426	5	,	,	PUNCT
gujaf-280	426	6	saleem	saleem	PROPN
gujaf-280	426	7	,	,	PUNCT
gujaf-280	426	8	m.	m.	NOUN
gujaf-280	426	9	and	and	CCONJ
gujaf-280	426	10	arshad	arshad	PROPN
gujaf-280	426	11	,	,	PUNCT
gujaf-280	426	12	h.	h.	PROPN
gujaf-280	426	13	2015	2015	NUM
gujaf-280	426	14	institutional	institutional	ADJ
gujaf-280	426	15	ownership	ownership	NOUN
gujaf-280	426	16	and	and	CCONJ
gujaf-280	426	17	corporate	corporate	ADJ
gujaf-280	426	18	value	value	NOUN
gujaf-280	426	19	:	:	PUNCT
gujaf-280	426	20	evidence	evidence	NOUN
gujaf-280	426	21	from	from	ADP
gujaf-280	426	22	karachi	karachi	PROPN
gujaf-280	426	23	stock	stock	PROPN
gujaf-280	426	24	exchange	exchange	PROPN
gujaf-280	426	25	(	(	PUNCT
gujaf-280	426	26	kse	kse	PROPN
gujaf-280	426	27	)	)	PUNCT
gujaf-280	426	28	30	30	NUM
gujaf-280	426	29	-	-	PUNCT
gujaf-280	426	30	index	index	NOUN
gujaf-280	426	31	pakistan	pakistan	NOUN
gujaf-280	426	32	,	,	PUNCT
gujaf-280	426	33	praktinimenadiment	praktinimenadiment	NOUN
gujaf-280	426	34	,	,	PUNCT
gujaf-280	426	35	11(1	11(1	NUM
gujaf-280	426	36	)	)	PUNCT
gujaf-280	426	37	,	,	PUNCT
gujaf-280	426	38	41	41	NUM
gujaf-280	426	39	-	-	SYM
gujaf-280	426	40	49	49	NUM
gujaf-280	426	41	.	.	PUNCT
gujaf-280	427	1	ujebe	ujebe	PROPN
gujaf-280	427	2	n.	n.	PROPN
gujaf-280	427	3	and	and	CCONJ
gujaf-280	427	4	ndubuisi	ndubuisi	VERB
gujaf-280	427	5	n.j	n.j	PROPN
gujaf-280	427	6	.	.	PROPN
gujaf-280	427	7	(	(	PUNCT
gujaf-280	427	8	2022	2022	NUM
gujaf-280	427	9	)	)	PUNCT
gujaf-280	427	10	.	.	PUNCT
gujaf-280	428	1	effect	effect	NOUN
gujaf-280	428	2	of	of	ADP
gujaf-280	428	3	board	board	NOUN
gujaf-280	428	4	diversity	diversity	NOUN
gujaf-280	428	5	on	on	ADP
gujaf-280	428	6	financial	financial	ADJ
gujaf-280	428	7	performance	performance	NOUN
gujaf-280	428	8	of	of	ADP
gujaf-280	428	9	information	information	NOUN
gujaf-280	428	10	and	and	CCONJ
gujaf-280	428	11	communications	communication	NOUN
gujaf-280	428	12	technology	technology	NOUN
gujaf-280	428	13	firms	firm	NOUN
gujaf-280	428	14	in	in	ADP
gujaf-280	428	15	nigeria	nigeria	PROPN
gujaf-280	428	16	.	.	PUNCT
gujaf-280	429	1	global	global	ADJ
gujaf-280	429	2	journal	journal	PROPN
gujaf-280	429	3	of	of	ADP
gujaf-280	429	4	human	human	ADJ
gujaf-280	429	5	resource	resource	NOUN
gujaf-280	429	6	management,10(2)12	management,10(2)12	PROPN
gujaf-280	429	7	-	-	PUNCT
gujaf-280	429	8	27	27	NUM
gujaf-280	429	9	.	.	PUNCT
gujaf-280	430	1	ujunwa	ujunwa	PROPN
gujaf-280	430	2	,	,	PUNCT
gujaf-280	430	3	a.	a.	NOUN
gujaf-280	430	4	,	,	PUNCT
gujaf-280	430	5	nwakoby	nwakoby	PROPN
gujaf-280	430	6	,	,	PUNCT
gujaf-280	430	7	i.	i.	PROPN
gujaf-280	430	8	&	&	CCONJ
gujaf-280	430	9	ugbam	ugbam	PROPN
gujaf-280	430	10	,	,	PUNCT
gujaf-280	430	11	c.o	c.o	PROPN
gujaf-280	430	12	.	.	PROPN
gujaf-280	430	13	(	(	PUNCT
gujaf-280	430	14	2023	2023	NUM
gujaf-280	430	15	)	)	PUNCT
gujaf-280	430	16	.	.	PUNCT
gujaf-280	431	1	corporate	corporate	ADJ
gujaf-280	431	2	board	board	NOUN
gujaf-280	431	3	diversity	diversity	NOUN
gujaf-280	431	4	and	and	CCONJ
gujaf-280	431	5	firm	firm	ADJ
gujaf-280	431	6	performance	performance	NOUN
gujaf-280	431	7	:	:	PUNCT
gujaf-280	431	8	evidence	evidence	NOUN
gujaf-280	431	9	from	from	ADP
gujaf-280	431	10	nigeria	nigeria	PROPN
gujaf-280	431	11	.	.	PUNCT
gujaf-280	432	1	corporate	corporate	ADJ
gujaf-280	432	2	ownership	ownership	NOUN
gujaf-280	432	3	&	&	CCONJ
gujaf-280	432	4	control	control	PROPN
gujaf-280	432	5	,	,	PUNCT
gujaf-280	432	6	9(2	9(2	NUM
gujaf-280	432	7	)	)	PUNCT
gujaf-280	432	8	216	216	NUM
gujaf-280	432	9	-	-	SYM
gujaf-280	432	10	226	226	NUM
gujaf-280	432	11	.	.	PUNCT
gujaf-280	432	12	wanke	wanke	PROPN
gujaf-280	432	13	,	,	PUNCT
gujaf-280	432	14	p.	p.	NOUN
gujaf-280	432	15	,	,	PUNCT
gujaf-280	432	16	skully	skully	ADV
gujaf-280	432	17	,	,	PUNCT
gujaf-280	432	18	m.	m.	NOUN
gujaf-280	432	19	,	,	PUNCT
gujaf-280	432	20	wijesiri	wijesiri	PROPN
gujaf-280	432	21	,	,	PUNCT
gujaf-280	432	22	m.	m.	NOUN
gujaf-280	432	23	,	,	PUNCT
gujaf-280	432	24	walker	walker	PROPN
gujaf-280	432	25	,	,	PUNCT
gujaf-280	432	26	t.	t.	PROPN
gujaf-280	432	27	,	,	PUNCT
gujaf-280	432	28	&	&	CCONJ
gujaf-280	432	29	dalla	dalla	PROPN
gujaf-280	432	30	pellegrina	pellegrina	PROPN
gujaf-280	432	31	,	,	PUNCT
gujaf-280	432	32	l.	l.	PROPN
gujaf-280	432	33	j.	j.	PROPN
gujaf-280	432	34	i.	i.	PROPN
gujaf-280	432	35	t.	t.	PROPN
gujaf-280	432	36	i.	i.	PROPN
gujaf-280	432	37	o.	o.	PROPN
gujaf-280	432	38	r.	r.	PROPN
gujaf-280	432	39	(	(	PUNCT
gujaf-280	432	40	2022	2022	NUM
gujaf-280	432	41	)	)	PUNCT
gujaf-280	432	42	.	.	PUNCT
gujaf-280	433	1	does	do	AUX
gujaf-280	433	2	ownership	ownership	NOUN
gujaf-280	433	3	structure	structure	NOUN
gujaf-280	433	4	affect	affect	VERB
gujaf-280	433	5	firm	firm	ADJ
gujaf-280	433	6	performance	performance	NOUN
gujaf-280	433	7	?	?	PUNCT
gujaf-280	434	1	evidence	evidence	NOUN
gujaf-280	434	2	of	of	ADP
gujaf-280	434	3	indian	indian	PROPN
gujaf-280	434	4	bank	bank	NOUN
gujaf-280	434	5	efficiency	efficiency	NOUN
gujaf-280	434	6	before	before	ADP
gujaf-280	434	7	and	and	CCONJ
gujaf-280	434	8	after	after	ADP
gujaf-280	434	9	the	the	DET
gujaf-280	434	10	global	global	ADJ
gujaf-280	434	11	financial	financial	ADJ
gujaf-280	434	12	crisis	crisis	NOUN
gujaf-280	434	13	.	.	PUNCT
gujaf-280	435	1	29(3	29(3	NUM
gujaf-280	435	2	)	)	PUNCT
gujaf-280	435	3	,	,	PUNCT
gujaf-280	435	4	1842	1842	NUM
gujaf-280	435	5	-	-	SYM
gujaf-280	435	6	1867	1867	NUM
gujaf-280	435	7	.	.	PUNCT
gujaf-280	436	1	https://doi.org/10.1007/s10551-015-2735-9	https://doi.org/10.1007/s10551-015-2735-9	NOUN