id	sid	tid	token	lemma	pos
gujaf-285	1	1	gusau	gusau	PROPN
gujaf-285	1	2	journal	journal	NOUN
gujaf-285	1	3	of	of	ADP
gujaf-285	1	4	accounting	accounting	NOUN
gujaf-285	1	5	and	and	CCONJ
gujaf-285	1	6	finance	finance	NOUN
gujaf-285	1	7	(	(	PUNCT
gujaf-285	1	8	gujaf	gujaf	NOUN
gujaf-285	1	9	)	)	PUNCT
gujaf-285	1	10	vol	vol	NOUN
gujaf-285	1	11	.	.	NOUN
gujaf-285	2	1	5	5	NUM
gujaf-285	2	2	issue	issue	NOUN
gujaf-285	2	3	1	1	NUM
gujaf-285	2	4	,	,	PUNCT
gujaf-285	2	5	april	april	PROPN
gujaf-285	2	6	,	,	PUNCT
gujaf-285	2	7	2024	2024	NUM
gujaf-285	2	8	issn	issn	X
gujaf-285	2	9	:	:	PUNCT
gujaf-285	2	10	2756	2756	NUM
gujaf-285	2	11	-	-	PUNCT
gujaf-285	2	12	665x	665x	NOUN
gujaf-285	2	13	a	a	DET
gujaf-285	2	14	publication	publication	NOUN
gujaf-285	2	15	of	of	ADP
gujaf-285	2	16	department	department	NOUN
gujaf-285	2	17	of	of	ADP
gujaf-285	2	18	accounting	accounting	NOUN
gujaf-285	2	19	and	and	CCONJ
gujaf-285	2	20	finance	finance	NOUN
gujaf-285	2	21	,	,	PUNCT
gujaf-285	2	22	faculty	faculty	NOUN
gujaf-285	2	23	of	of	ADP
gujaf-285	2	24	management	management	NOUN
gujaf-285	2	25	and	and	CCONJ
gujaf-285	2	26	social	social	ADJ
gujaf-285	2	27	sciences	science	NOUN
gujaf-285	2	28	,	,	PUNCT
gujaf-285	2	29	federal	federal	ADJ
gujaf-285	2	30	university	university	NOUN
gujaf-285	2	31	gusau	gusau	NOUN
gujaf-285	2	32	,	,	PUNCT
gujaf-285	2	33	zamfara	zamfara	PROPN
gujaf-285	2	34	state	state	PROPN
gujaf-285	2	35	-nigeria	-nigeria	PROPN
gujaf-285	2	36	gusau	gusau	ADJ
gujaf-285	2	37	journal	journal	NOUN
gujaf-285	2	38	of	of	ADP
gujaf-285	2	39	accounting	accounting	NOUN
gujaf-285	2	40	and	and	CCONJ
gujaf-285	2	41	finance	finance	NOUN
gujaf-285	2	42	,	,	PUNCT
gujaf-285	2	43	vol	vol	NOUN
gujaf-285	2	44	.	.	PROPN
gujaf-285	2	45	5	5	NUM
gujaf-285	2	46	,	,	PUNCT
gujaf-285	2	47	issue	issue	NOUN
gujaf-285	2	48	1	1	NUM
gujaf-285	2	49	,	,	PUNCT
gujaf-285	2	50	april	april	PROPN
gujaf-285	2	51	,	,	PUNCT
gujaf-285	2	52	2024	2024	NUM
gujaf-285	2	53	ii	ii	NUM
gujaf-285	2	54	©	©	PROPN
gujaf-285	2	55	department	department	PROPN
gujaf-285	2	56	of	of	ADP
gujaf-285	2	57	accounting	accounting	NOUN
gujaf-285	2	58	and	and	CCONJ
gujaf-285	2	59	finance	finance	NOUN
gujaf-285	2	60	vol	vol	NOUN
gujaf-285	2	61	.	.	PUNCT
gujaf-285	2	62	5	5	NUM
gujaf-285	2	63	issue	issue	NOUN
gujaf-285	2	64	1	1	NUM
gujaf-285	2	65	april	april	PROPN
gujaf-285	2	66	,	,	PUNCT
gujaf-285	2	67	2024	2024	NUM
gujaf-285	2	68	issn	issn	X
gujaf-285	2	69	:	:	PUNCT
gujaf-285	2	70	2756	2756	NUM
gujaf-285	2	71	-	-	PUNCT
gujaf-285	2	72	665x	665x	NOUN
gujaf-285	2	73	a	a	DET
gujaf-285	2	74	publication	publication	NOUN
gujaf-285	2	75	of	of	ADP
gujaf-285	2	76	department	department	NOUN
gujaf-285	2	77	of	of	ADP
gujaf-285	2	78	accounting	accounting	NOUN
gujaf-285	2	79	and	and	CCONJ
gujaf-285	2	80	finance	finance	NOUN
gujaf-285	2	81	,	,	PUNCT
gujaf-285	2	82	faculty	faculty	NOUN
gujaf-285	2	83	of	of	ADP
gujaf-285	2	84	management	management	NOUN
gujaf-285	2	85	and	and	CCONJ
gujaf-285	2	86	social	social	ADJ
gujaf-285	2	87	sciences	science	NOUN
gujaf-285	2	88	,	,	PUNCT
gujaf-285	2	89	federal	federal	ADJ
gujaf-285	2	90	university	university	NOUN
gujaf-285	2	91	gusau	gusau	NOUN
gujaf-285	2	92	,	,	PUNCT
gujaf-285	2	93	zamfara	zamfara	PROPN
gujaf-285	2	94	state	state	NOUN
gujaf-285	2	95	-nigeria	-nigeria	PROPN
gujaf-285	2	96	all	all	DET
gujaf-285	2	97	rights	right	NOUN
gujaf-285	2	98	reserved	reserve	VERB
gujaf-285	2	99	except	except	SCONJ
gujaf-285	2	100	for	for	ADP
gujaf-285	2	101	academic	academic	ADJ
gujaf-285	2	102	purposes	purpose	NOUN
gujaf-285	2	103	no	no	DET
gujaf-285	2	104	part	part	NOUN
gujaf-285	2	105	or	or	CCONJ
gujaf-285	2	106	whole	whole	NOUN
gujaf-285	2	107	of	of	ADP
gujaf-285	2	108	this	this	DET
gujaf-285	2	109	publication	publication	NOUN
gujaf-285	2	110	is	be	AUX
gujaf-285	2	111	allowed	allow	VERB
gujaf-285	2	112	to	to	PART
gujaf-285	2	113	be	be	AUX
gujaf-285	2	114	reproduced	reproduce	VERB
gujaf-285	2	115	,	,	PUNCT
gujaf-285	2	116	stored	store	VERB
gujaf-285	2	117	in	in	ADP
gujaf-285	2	118	a	a	DET
gujaf-285	2	119	retrieval	retrieval	NOUN
gujaf-285	2	120	system	system	NOUN
gujaf-285	2	121	or	or	CCONJ
gujaf-285	2	122	transmitted	transmit	VERB
gujaf-285	2	123	in	in	ADP
gujaf-285	2	124	any	any	DET
gujaf-285	2	125	form	form	NOUN
gujaf-285	2	126	or	or	CCONJ
gujaf-285	2	127	by	by	ADP
gujaf-285	2	128	any	any	DET
gujaf-285	2	129	means	mean	NOUN
gujaf-285	2	130	be	be	AUX
gujaf-285	2	131	it	it	PRON
gujaf-285	2	132	mechanical	mechanical	ADJ
gujaf-285	2	133	,	,	PUNCT
gujaf-285	2	134	electrical	electrical	ADJ
gujaf-285	2	135	,	,	PUNCT
gujaf-285	2	136	photocopying	photocopying	NOUN
gujaf-285	2	137	,	,	PUNCT
gujaf-285	2	138	recording	recording	NOUN
gujaf-285	2	139	or	or	CCONJ
gujaf-285	2	140	otherwise	otherwise	ADV
gujaf-285	2	141	,	,	PUNCT
gujaf-285	2	142	without	without	ADP
gujaf-285	2	143	prior	prior	ADJ
gujaf-285	2	144	permission	permission	NOUN
gujaf-285	2	145	of	of	ADP
gujaf-285	2	146	the	the	DET
gujaf-285	2	147	copyright	copyright	NOUN
gujaf-285	2	148	owner	owner	NOUN
gujaf-285	2	149	.	.	PUNCT
gujaf-285	3	1	published	publish	VERB
gujaf-285	3	2	and	and	CCONJ
gujaf-285	3	3	printed	print	VERB
gujaf-285	3	4	by	by	ADP
gujaf-285	3	5	ahmadu	ahmadu	PROPN
gujaf-285	3	6	bello	bello	PROPN
gujaf-285	3	7	university	university	NOUN
gujaf-285	3	8	press	press	NOUN
gujaf-285	3	9	limited	limit	VERB
gujaf-285	3	10	,	,	PUNCT
gujaf-285	3	11	zaria	zaria	PROPN
gujaf-285	3	12	,	,	PUNCT
gujaf-285	3	13	kaduna	kaduna	PROPN
gujaf-285	3	14	state	state	PROPN
gujaf-285	3	15	,	,	PUNCT
gujaf-285	3	16	nigeria	nigeria	PROPN
gujaf-285	3	17	.	.	PUNCT
gujaf-285	4	1	tel	tel	ADP
gujaf-285	4	2	:	:	PUNCT
gujaf-285	4	3	08065949711	08065949711	NUM
gujaf-285	4	4	e	e	NOUN
gujaf-285	4	5	-	-	NOUN
gujaf-285	4	6	mail	mail	NOUN
gujaf-285	4	7	:	:	PUNCT
gujaf-285	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-285	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-285	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-285	5	1	website	website	NOUN
gujaf-285	5	2	:	:	PUNCT
gujaf-285	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-285	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-285	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-285	5	6	gusau	gusau	ADJ
gujaf-285	5	7	journal	journal	NOUN
gujaf-285	5	8	of	of	ADP
gujaf-285	5	9	accounting	accounting	NOUN
gujaf-285	5	10	and	and	CCONJ
gujaf-285	5	11	finance	finance	NOUN
gujaf-285	5	12	,	,	PUNCT
gujaf-285	5	13	vol	vol	NOUN
gujaf-285	5	14	.	.	PROPN
gujaf-285	5	15	5	5	NUM
gujaf-285	5	16	,	,	PUNCT
gujaf-285	5	17	issue	issue	NOUN
gujaf-285	5	18	1	1	NUM
gujaf-285	5	19	,	,	PUNCT
gujaf-285	5	20	april	april	PROPN
gujaf-285	5	21	,	,	PUNCT
gujaf-285	5	22	2024	2024	NUM
gujaf-285	5	23	iii	iii	NUM
gujaf-285	5	24	editorial	editorial	PROPN
gujaf-285	5	25	board	board	NOUN
gujaf-285	5	26	editor	editor	NOUN
gujaf-285	5	27	-	-	PUNCT
gujaf-285	5	28	in	in	ADP
gujaf-285	5	29	-	-	PUNCT
gujaf-285	5	30	chief	chief	NOUN
gujaf-285	5	31	:	:	PUNCT
gujaf-285	6	1	prof	prof	PROPN
gujaf-285	6	2	.	.	PUNCT
gujaf-285	6	3	shehu	shehu	PROPN
gujaf-285	6	4	usman	usman	PROPN
gujaf-285	6	5	hassan	hassan	PROPN
gujaf-285	6	6	department	department	PROPN
gujaf-285	6	7	of	of	ADP
gujaf-285	6	8	accounting	accounting	PROPN
gujaf-285	6	9	,	,	PUNCT
gujaf-285	6	10	federal	federal	ADJ
gujaf-285	6	11	university	university	PROPN
gujaf-285	6	12	of	of	ADP
gujaf-285	6	13	kashere	kashere	PROPN
gujaf-285	6	14	,	,	PUNCT
gujaf-285	6	15	gombe	gombe	ADJ
gujaf-285	6	16	state	state	NOUN
gujaf-285	6	17	.	.	PUNCT
gujaf-285	7	1	associate	associate	NOUN
gujaf-285	7	2	editor	editor	NOUN
gujaf-285	7	3	:	:	PUNCT
gujaf-285	7	4	dr	dr	PROPN
gujaf-285	7	5	.	.	PROPN
gujaf-285	7	6	muhammad	muhammad	PROPN
gujaf-285	7	7	mustapha	mustapha	PROPN
gujaf-285	7	8	bagudo	bagudo	PROPN
gujaf-285	7	9	department	department	PROPN
gujaf-285	7	10	of	of	ADP
gujaf-285	7	11	accounting	accounting	PROPN
gujaf-285	7	12	,	,	PUNCT
gujaf-285	7	13	ahmadu	ahmadu	PROPN
gujaf-285	7	14	bello	bello	PROPN
gujaf-285	7	15	university	university	PROPN
gujaf-285	7	16	zaria	zaria	PROPN
gujaf-285	7	17	,	,	PUNCT
gujaf-285	7	18	kaduna	kaduna	PROPN
gujaf-285	7	19	state	state	PROPN
gujaf-285	7	20	.	.	PUNCT
gujaf-285	8	1	managing	manage	VERB
gujaf-285	8	2	editor	editor	NOUN
gujaf-285	8	3	:	:	PUNCT
gujaf-285	8	4	umar	umar	PROPN
gujaf-285	8	5	farouk	farouk	PROPN
gujaf-285	8	6	abdulkarim	abdulkarim	PROPN
gujaf-285	8	7	department	department	PROPN
gujaf-285	8	8	of	of	ADP
gujaf-285	8	9	accounting	accounting	NOUN
gujaf-285	8	10	and	and	CCONJ
gujaf-285	8	11	finance	finance	NOUN
gujaf-285	8	12	,	,	PUNCT
gujaf-285	8	13	federal	federal	ADJ
gujaf-285	8	14	university	university	NOUN
gujaf-285	8	15	gusau	gusau	PROPN
gujaf-285	8	16	,	,	PUNCT
gujaf-285	8	17	zamfara	zamfara	PROPN
gujaf-285	8	18	state	state	PROPN
gujaf-285	8	19	.	.	PUNCT
gujaf-285	9	1	editorial	editorial	PROPN
gujaf-285	9	2	board	board	NOUN
gujaf-285	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-285	9	4	modu	modu	PROPN
gujaf-285	9	5	kumshe	kumshe	PROPN
gujaf-285	9	6	department	department	PROPN
gujaf-285	9	7	of	of	ADP
gujaf-285	9	8	accounting	accounting	PROPN
gujaf-285	9	9	,	,	PUNCT
gujaf-285	9	10	university	university	NOUN
gujaf-285	9	11	of	of	ADP
gujaf-285	9	12	maiduguri	maiduguri	PROPN
gujaf-285	9	13	,	,	PUNCT
gujaf-285	9	14	borno	borno	PROPN
gujaf-285	9	15	state	state	PROPN
gujaf-285	9	16	.	.	PUNCT
gujaf-285	10	1	prof	prof	PROPN
gujaf-285	10	2	ugochukwu	ugochukwu	PROPN
gujaf-285	10	3	c.	c.	PROPN
gujaf-285	10	4	nzewi	nzewi	VERB
gujaf-285	10	5	department	department	PROPN
gujaf-285	10	6	of	of	ADP
gujaf-285	10	7	accounting	accounting	PROPN
gujaf-285	10	8	,	,	PUNCT
gujaf-285	10	9	paul	paul	PROPN
gujaf-285	10	10	university	university	PROPN
gujaf-285	10	11	awka	awka	NOUN
gujaf-285	10	12	,	,	PUNCT
gujaf-285	10	13	anambra	anambra	PROPN
gujaf-285	10	14	state	state	PROPN
gujaf-285	10	15	.	.	PUNCT
gujaf-285	11	1	prof	prof	PROPN
gujaf-285	11	2	kabir	kabir	PROPN
gujaf-285	11	3	tahir	tahir	PROPN
gujaf-285	11	4	hamid	hamid	PROPN
gujaf-285	11	5	department	department	PROPN
gujaf-285	11	6	of	of	ADP
gujaf-285	11	7	accounting	accounting	PROPN
gujaf-285	11	8	,	,	PUNCT
gujaf-285	11	9	bayero	bayero	PROPN
gujaf-285	11	10	university	university	PROPN
gujaf-285	11	11	,	,	PUNCT
gujaf-285	11	12	kano	kano	PROPN
gujaf-285	11	13	,	,	PUNCT
gujaf-285	11	14	kano	kano	PROPN
gujaf-285	11	15	state	state	PROPN
gujaf-285	11	16	.	.	PUNCT
gujaf-285	12	1	prof	prof	PROPN
gujaf-285	12	2	.	.	PUNCT
gujaf-285	13	1	ekoja	ekoja	PROPN
gujaf-285	13	2	b.	b.	PROPN
gujaf-285	13	3	ekoja	ekoja	PROPN
gujaf-285	13	4	department	department	PROPN
gujaf-285	13	5	of	of	ADP
gujaf-285	13	6	accounting	accounting	PROPN
gujaf-285	13	7	,	,	PUNCT
gujaf-285	13	8	university	university	PROPN
gujaf-285	13	9	of	of	ADP
gujaf-285	13	10	jos	jos	PROPN
gujaf-285	13	11	.	.	PROPN
gujaf-285	13	12	prof	prof	PROPN
gujaf-285	13	13	.	.	PUNCT
gujaf-285	14	1	clifford	clifford	PROPN
gujaf-285	14	2	ofurum	ofurum	PROPN
gujaf-285	14	3	department	department	PROPN
gujaf-285	14	4	of	of	ADP
gujaf-285	14	5	accounting	accounting	PROPN
gujaf-285	14	6	,	,	PUNCT
gujaf-285	14	7	university	university	NOUN
gujaf-285	14	8	of	of	ADP
gujaf-285	14	9	portharcourt	portharcourt	PROPN
gujaf-285	14	10	,	,	PUNCT
gujaf-285	14	11	rivers	river	NOUN
gujaf-285	14	12	state	state	PROPN
gujaf-285	14	13	.	.	PUNCT
gujaf-285	15	1	prof	prof	PROPN
gujaf-285	15	2	.	.	PUNCT
gujaf-285	16	1	ahmad	ahmad	PROPN
gujaf-285	16	2	bello	bello	PROPN
gujaf-285	16	3	dogarawa	dogarawa	PROPN
gujaf-285	16	4	department	department	PROPN
gujaf-285	16	5	of	of	ADP
gujaf-285	16	6	accounting	accounting	NOUN
gujaf-285	16	7	,	,	PUNCT
gujaf-285	16	8	ahmadu	ahmadu	PROPN
gujaf-285	16	9	bello	bello	PROPN
gujaf-285	16	10	university	university	PROPN
gujaf-285	16	11	zaria	zaria	PROPN
gujaf-285	16	12	.	.	PUNCT
gujaf-285	17	1	prof	prof	PROPN
gujaf-285	17	2	.	.	PUNCT
gujaf-285	18	1	yusuf	yusuf	PROPN
gujaf-285	18	2	.	.	PUNCT
gujaf-285	19	1	b.	b.	PROPN
gujaf-285	19	2	rahman	rahman	PROPN
gujaf-285	19	3	department	department	PROPN
gujaf-285	19	4	of	of	ADP
gujaf-285	19	5	accounting	accounting	PROPN
gujaf-285	19	6	,	,	PUNCT
gujaf-285	19	7	lagos	lagos	NOUN
gujaf-285	19	8	state	state	PROPN
gujaf-285	19	9	university	university	PROPN
gujaf-285	19	10	,	,	PUNCT
gujaf-285	19	11	lagos	lagos	NOUN
gujaf-285	19	12	state	state	NOUN
gujaf-285	19	13	.	.	PUNCT
gujaf-285	20	1	gusau	gusau	PROPN
gujaf-285	20	2	journal	journal	PROPN
gujaf-285	20	3	of	of	ADP
gujaf-285	20	4	accounting	accounting	NOUN
gujaf-285	20	5	and	and	CCONJ
gujaf-285	20	6	finance	finance	NOUN
gujaf-285	20	7	,	,	PUNCT
gujaf-285	20	8	vol	vol	NOUN
gujaf-285	20	9	.	.	PROPN
gujaf-285	20	10	5	5	NUM
gujaf-285	20	11	,	,	PUNCT
gujaf-285	20	12	issue	issue	NOUN
gujaf-285	20	13	1	1	NUM
gujaf-285	20	14	,	,	PUNCT
gujaf-285	20	15	april	april	PROPN
gujaf-285	20	16	,	,	PUNCT
gujaf-285	20	17	2024	2024	NUM
gujaf-285	20	18	iv	iv	NUM
gujaf-285	20	19	prof	prof	NOUN
gujaf-285	20	20	.	.	PUNCT
gujaf-285	21	1	suleiman	suleiman	PROPN
gujaf-285	21	2	a.	a.	PROPN
gujaf-285	21	3	s.	s.	PROPN
gujaf-285	21	4	aruwa	aruwa	PROPN
gujaf-285	21	5	department	department	PROPN
gujaf-285	21	6	of	of	ADP
gujaf-285	21	7	accounting	accounting	PROPN
gujaf-285	21	8	,	,	PUNCT
gujaf-285	21	9	nasarawa	nasarawa	PROPN
gujaf-285	21	10	state	state	PROPN
gujaf-285	21	11	university	university	PROPN
gujaf-285	21	12	,	,	PUNCT
gujaf-285	21	13	keffi	keffi	PROPN
gujaf-285	21	14	,	,	PUNCT
gujaf-285	21	15	nasarawa	nasarawa	PROPN
gujaf-285	21	16	state	state	PROPN
gujaf-285	21	17	.	.	PUNCT
gujaf-285	22	1	prof	prof	PROPN
gujaf-285	22	2	.	.	PUNCT
gujaf-285	23	1	muhammad	muhammad	PROPN
gujaf-285	23	2	junaidu	junaidu	PROPN
gujaf-285	23	3	kurawa	kurawa	PROPN
gujaf-285	23	4	department	department	PROPN
gujaf-285	23	5	of	of	ADP
gujaf-285	23	6	accounting	accounting	PROPN
gujaf-285	23	7	,	,	PUNCT
gujaf-285	23	8	bayero	bayero	PROPN
gujaf-285	23	9	university	university	PROPN
gujaf-285	23	10	kano	kano	PROPN
gujaf-285	23	11	,	,	PUNCT
gujaf-285	23	12	kano	kano	PROPN
gujaf-285	23	13	state	state	PROPN
gujaf-285	23	14	.	.	PUNCT
gujaf-285	24	1	prof	prof	PROPN
gujaf-285	24	2	.	.	PUNCT
gujaf-285	25	1	muhammad	muhammad	PROPN
gujaf-285	25	2	habibu	habibu	ADJ
gujaf-285	25	3	sabari	sabari	PROPN
gujaf-285	25	4	department	department	PROPN
gujaf-285	25	5	of	of	ADP
gujaf-285	25	6	accounting	accounting	NOUN
gujaf-285	25	7	,	,	PUNCT
gujaf-285	25	8	ahmadu	ahmadu	PROPN
gujaf-285	25	9	bello	bello	PROPN
gujaf-285	25	10	university	university	PROPN
gujaf-285	25	11	,	,	PUNCT
gujaf-285	25	12	zaria	zaria	PROPN
gujaf-285	25	13	.	.	PUNCT
gujaf-285	25	14	prof	prof	PROPN
gujaf-285	25	15	.	.	PUNCT
gujaf-285	26	1	okpanachi	okpanachi	PROPN
gujaf-285	26	2	joshua	joshua	PROPN
gujaf-285	26	3	department	department	PROPN
gujaf-285	26	4	of	of	ADP
gujaf-285	26	5	accounting	accounting	NOUN
gujaf-285	26	6	and	and	CCONJ
gujaf-285	26	7	management	management	NOUN
gujaf-285	26	8	,	,	PUNCT
gujaf-285	26	9	nigerian	nigerian	ADJ
gujaf-285	26	10	defence	defence	PROPN
gujaf-285	26	11	academy	academy	PROPN
gujaf-285	26	12	,	,	PUNCT
gujaf-285	26	13	kaduna	kaduna	PROPN
gujaf-285	26	14	.	.	PROPN
gujaf-285	26	15	prof	prof	PROPN
gujaf-285	26	16	.	.	PUNCT
gujaf-285	27	1	hassan	hassan	PROPN
gujaf-285	27	2	ibrahim	ibrahim	PROPN
gujaf-285	27	3	department	department	PROPN
gujaf-285	27	4	of	of	ADP
gujaf-285	27	5	accounting	accounting	PROPN
gujaf-285	27	6	,	,	PUNCT
gujaf-285	27	7	ibb	ibb	NOUN
gujaf-285	27	8	university	university	NOUN
gujaf-285	27	9	,	,	PUNCT
gujaf-285	27	10	lapai	lapai	NOUN
gujaf-285	27	11	,	,	PUNCT
gujaf-285	27	12	niger	niger	NOUN
gujaf-285	27	13	state	state	NOUN
gujaf-285	27	14	.	.	PUNCT
gujaf-285	28	1	prof	prof	PROPN
gujaf-285	28	2	.	.	PUNCT
gujaf-285	29	1	ifeoma	ifeoma	PROPN
gujaf-285	29	2	mary	mary	PROPN
gujaf-285	29	3	okwo	okwo	PROPN
gujaf-285	29	4	department	department	PROPN
gujaf-285	29	5	of	of	ADP
gujaf-285	29	6	accounting	accounting	PROPN
gujaf-285	29	7	,	,	PUNCT
gujaf-285	29	8	enugu	enugu	PROPN
gujaf-285	29	9	state	state	PROPN
gujaf-285	29	10	university	university	PROPN
gujaf-285	29	11	of	of	ADP
gujaf-285	29	12	science	science	NOUN
gujaf-285	29	13	and	and	CCONJ
gujaf-285	29	14	technology	technology	NOUN
gujaf-285	29	15	,	,	PUNCT
gujaf-285	29	16	enugu	enugu	PROPN
gujaf-285	29	17	state	state	PROPN
gujaf-285	29	18	.	.	PUNCT
gujaf-285	30	1	prof	prof	PROPN
gujaf-285	30	2	.	.	PROPN
gujaf-285	31	1	aminu	aminu	PROPN
gujaf-285	31	2	isah	isah	PROPN
gujaf-285	31	3	department	department	PROPN
gujaf-285	31	4	of	of	ADP
gujaf-285	31	5	accounting	accounting	PROPN
gujaf-285	31	6	,	,	PUNCT
gujaf-285	31	7	bayero	bayero	PROPN
gujaf-285	31	8	university	university	PROPN
gujaf-285	31	9	,	,	PUNCT
gujaf-285	31	10	kano	kano	PROPN
gujaf-285	31	11	,	,	PUNCT
gujaf-285	31	12	kano	kano	PROPN
gujaf-285	31	13	state	state	PROPN
gujaf-285	31	14	.	.	PUNCT
gujaf-285	32	1	prof	prof	PROPN
gujaf-285	32	2	.	.	PUNCT
gujaf-285	33	1	ahmadu	ahmadu	PROPN
gujaf-285	33	2	bello	bello	PROPN
gujaf-285	33	3	department	department	PROPN
gujaf-285	33	4	of	of	ADP
gujaf-285	33	5	accounting	accounting	NOUN
gujaf-285	33	6	,	,	PUNCT
gujaf-285	33	7	ahmadu	ahmadu	PROPN
gujaf-285	33	8	bello	bello	PROPN
gujaf-285	33	9	university	university	PROPN
gujaf-285	33	10	,	,	PUNCT
gujaf-285	33	11	zaria	zaria	PROPN
gujaf-285	33	12	.	.	PUNCT
gujaf-285	34	1	prof	prof	PROPN
gujaf-285	34	2	.	.	PUNCT
gujaf-285	35	1	musa	musa	PROPN
gujaf-285	35	2	yelwa	yelwa	PROPN
gujaf-285	35	3	abubakar	abubakar	PROPN
gujaf-285	35	4	department	department	PROPN
gujaf-285	35	5	of	of	ADP
gujaf-285	35	6	accounting	accounting	PROPN
gujaf-285	35	7	,	,	PUNCT
gujaf-285	35	8	usmanu	usmanu	PROPN
gujaf-285	35	9	danfodiyo	danfodiyo	PROPN
gujaf-285	35	10	university	university	PROPN
gujaf-285	35	11	,	,	PUNCT
gujaf-285	35	12	sokoto	sokoto	PROPN
gujaf-285	35	13	state	state	PROPN
gujaf-285	35	14	.	.	PUNCT
gujaf-285	36	1	prof	prof	PROPN
gujaf-285	36	2	.	.	PUNCT
gujaf-285	37	1	salisu	salisu	PROPN
gujaf-285	37	2	abubakar	abubakar	PROPN
gujaf-285	37	3	department	department	PROPN
gujaf-285	37	4	of	of	ADP
gujaf-285	37	5	accounting	accounting	NOUN
gujaf-285	37	6	,	,	PUNCT
gujaf-285	37	7	ahmadu	ahmadu	PROPN
gujaf-285	37	8	bello	bello	PROPN
gujaf-285	37	9	university	university	PROPN
gujaf-285	37	10	zaria	zaria	PROPN
gujaf-285	37	11	,	,	PUNCT
gujaf-285	37	12	kaduna	kaduna	PROPN
gujaf-285	37	13	state	state	PROPN
gujaf-285	37	14	.	.	PUNCT
gujaf-285	38	1	prof	prof	PROPN
gujaf-285	38	2	.	.	PUNCT
gujaf-285	39	1	sunusi	sunusi	PROPN
gujaf-285	39	2	sa'ad	sa'ad	PROPN
gujaf-285	39	3	ahmad	ahmad	PROPN
gujaf-285	39	4	department	department	PROPN
gujaf-285	39	5	of	of	ADP
gujaf-285	39	6	accounting	accounting	PROPN
gujaf-285	39	7	,	,	PUNCT
gujaf-285	39	8	federal	federal	ADJ
gujaf-285	39	9	university	university	NOUN
gujaf-285	39	10	dutse	dutse	NOUN
gujaf-285	39	11	,	,	PUNCT
gujaf-285	39	12	jigawa	jigawa	PROPN
gujaf-285	39	13	state	state	PROPN
gujaf-285	39	14	.	.	PUNCT
gujaf-285	40	1	prof	prof	PROPN
gujaf-285	40	2	.	.	PUNCT
gujaf-285	41	1	isaq	isaq	PROPN
gujaf-285	41	2	alhaji	alhaji	PROPN
gujaf-285	41	3	samaila	samaila	PROPN
gujaf-285	41	4	department	department	PROPN
gujaf-285	41	5	of	of	ADP
gujaf-285	41	6	accounting	accounting	PROPN
gujaf-285	41	7	,	,	PUNCT
gujaf-285	41	8	bayero	bayero	PROPN
gujaf-285	41	9	university	university	NOUN
gujaf-285	41	10	,	,	PUNCT
gujaf-285	41	11	kano	kano	PROPN
gujaf-285	41	12	state	state	PROPN
gujaf-285	41	13	.	.	PUNCT
gujaf-285	42	1	gusau	gusau	PROPN
gujaf-285	42	2	journal	journal	PROPN
gujaf-285	42	3	of	of	ADP
gujaf-285	42	4	accounting	accounting	NOUN
gujaf-285	42	5	and	and	CCONJ
gujaf-285	42	6	finance	finance	NOUN
gujaf-285	42	7	,	,	PUNCT
gujaf-285	42	8	vol	vol	NOUN
gujaf-285	42	9	.	.	PROPN
gujaf-285	42	10	5	5	NUM
gujaf-285	42	11	,	,	PUNCT
gujaf-285	42	12	issue	issue	NOUN
gujaf-285	42	13	1	1	NUM
gujaf-285	42	14	,	,	PUNCT
gujaf-285	42	15	april	april	PROPN
gujaf-285	42	16	,	,	PUNCT
gujaf-285	42	17	2024	2024	NUM
gujaf-285	42	18	v	v	ADP
gujaf-285	42	19	dr	dr	PROPN
gujaf-285	42	20	.	.	PROPN
gujaf-285	42	21	fatima	fatima	PROPN
gujaf-285	42	22	alfa	alfa	PROPN
gujaf-285	42	23	department	department	PROPN
gujaf-285	42	24	of	of	ADP
gujaf-285	42	25	accounting	accounting	PROPN
gujaf-285	42	26	,	,	PUNCT
gujaf-285	42	27	university	university	NOUN
gujaf-285	42	28	of	of	ADP
gujaf-285	42	29	maiduguri	maiduguri	PROPN
gujaf-285	42	30	,	,	PUNCT
gujaf-285	42	31	borno	borno	PROPN
gujaf-285	42	32	state	state	PROPN
gujaf-285	42	33	.	.	PUNCT
gujaf-285	43	1	dr	dr	PROPN
gujaf-285	43	2	.	.	PROPN
gujaf-285	43	3	nasiru	nasiru	PROPN
gujaf-285	43	4	a.	a.	PROPN
gujaf-285	43	5	ka’oje	ka’oje	PROPN
gujaf-285	43	6	department	department	PROPN
gujaf-285	43	7	of	of	ADP
gujaf-285	43	8	accounting	accounting	PROPN
gujaf-285	43	9	,	,	PUNCT
gujaf-285	43	10	usmanu	usmanu	PROPN
gujaf-285	43	11	danfodiyo	danfodiyo	PROPN
gujaf-285	43	12	university	university	PROPN
gujaf-285	43	13	sokoto	sokoto	PROPN
gujaf-285	43	14	state	state	PROPN
gujaf-285	43	15	.	.	PUNCT
gujaf-285	44	1	dr	dr	PROPN
gujaf-285	44	2	.	.	PROPN
gujaf-285	44	3	aminu	aminu	PROPN
gujaf-285	44	4	abdullahi	abdullahi	PROPN
gujaf-285	44	5	department	department	PROPN
gujaf-285	44	6	of	of	ADP
gujaf-285	44	7	accounting	accounting	PROPN
gujaf-285	44	8	,	,	PUNCT
gujaf-285	44	9	usmanu	usmanu	PROPN
gujaf-285	44	10	danfodiyo	danfodiyo	PROPN
gujaf-285	44	11	university	university	PROPN
gujaf-285	44	12	sokoto	sokoto	PROPN
gujaf-285	44	13	,	,	PUNCT
gujaf-285	44	14	state	state	PROPN
gujaf-285	44	15	.	.	PUNCT
gujaf-285	45	1	dr	dr	PROPN
gujaf-285	45	2	.	.	PROPN
gujaf-285	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-285	45	4	yahaya	yahaya	PROPN
gujaf-285	45	5	department	department	PROPN
gujaf-285	45	6	of	of	ADP
gujaf-285	45	7	accounting	accounting	PROPN
gujaf-285	45	8	,	,	PUNCT
gujaf-285	45	9	nigerian	nigerian	ADJ
gujaf-285	45	10	defence	defence	PROPN
gujaf-285	45	11	academy	academy	PROPN
gujaf-285	45	12	,	,	PUNCT
gujaf-285	45	13	kaduna	kaduna	PROPN
gujaf-285	45	14	state	state	PROPN
gujaf-285	45	15	.	.	PUNCT
gujaf-285	46	1	dr	dr	PROPN
gujaf-285	46	2	.	.	PROPN
gujaf-285	46	3	saidu	saidu	PROPN
gujaf-285	46	4	adamu	adamu	PROPN
gujaf-285	46	5	department	department	PROPN
gujaf-285	46	6	of	of	ADP
gujaf-285	46	7	accounting	accounting	PROPN
gujaf-285	46	8	,	,	PUNCT
gujaf-285	46	9	federal	federal	ADJ
gujaf-285	46	10	university	university	PROPN
gujaf-285	46	11	of	of	ADP
gujaf-285	46	12	kashere	kashere	PROPN
gujaf-285	46	13	,	,	PUNCT
gujaf-285	46	14	gombe	gombe	ADJ
gujaf-285	46	15	state	state	NOUN
gujaf-285	46	16	.	.	PUNCT
gujaf-285	47	1	dr	dr	PROPN
gujaf-285	47	2	.	.	PROPN
gujaf-285	47	3	nasiru	nasiru	PROPN
gujaf-285	47	4	yunusa	yunusa	PROPN
gujaf-285	47	5	department	department	PROPN
gujaf-285	47	6	of	of	ADP
gujaf-285	47	7	accounting	accounting	NOUN
gujaf-285	47	8	,	,	PUNCT
gujaf-285	47	9	ahmadu	ahmadu	PROPN
gujaf-285	47	10	bello	bello	PROPN
gujaf-285	47	11	university	university	PROPN
gujaf-285	47	12	zaria	zaria	PROPN
gujaf-285	47	13	.	.	PUNCT
gujaf-285	48	1	dr	dr	PROPN
gujaf-285	48	2	.	.	PROPN
gujaf-285	48	3	aisha	aisha	PROPN
gujaf-285	48	4	nuhu	nuhu	PROPN
gujaf-285	48	5	muhammad	muhammad	PROPN
gujaf-285	48	6	department	department	PROPN
gujaf-285	48	7	of	of	ADP
gujaf-285	48	8	accounting	accounting	PROPN
gujaf-285	48	9	,	,	PUNCT
gujaf-285	48	10	ahmadu	ahmadu	PROPN
gujaf-285	48	11	bello	bello	PROPN
gujaf-285	48	12	university	university	PROPN
gujaf-285	48	13	zaria	zaria	PROPN
gujaf-285	48	14	.	.	PUNCT
gujaf-285	49	1	dr	dr	PROPN
gujaf-285	49	2	.	.	PROPN
gujaf-285	49	3	lawal	lawal	PROPN
gujaf-285	49	4	muhammad	muhammad	PROPN
gujaf-285	49	5	department	department	PROPN
gujaf-285	49	6	of	of	ADP
gujaf-285	49	7	accounting	accounting	PROPN
gujaf-285	49	8	,	,	PUNCT
gujaf-285	49	9	ahmadu	ahmadu	PROPN
gujaf-285	49	10	bello	bello	PROPN
gujaf-285	49	11	university	university	PROPN
gujaf-285	49	12	zaria	zaria	PROPN
gujaf-285	49	13	.	.	PUNCT
gujaf-285	50	1	dr	dr	PROPN
gujaf-285	50	2	.	.	PROPN
gujaf-285	50	3	farouk	farouk	PROPN
gujaf-285	50	4	adeza	adeza	PROPN
gujaf-285	50	5	school	school	NOUN
gujaf-285	50	6	of	of	ADP
gujaf-285	50	7	business	business	NOUN
gujaf-285	50	8	and	and	CCONJ
gujaf-285	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-285	50	10	,	,	PUNCT
gujaf-285	50	11	american	american	PROPN
gujaf-285	50	12	university	university	PROPN
gujaf-285	50	13	of	of	ADP
gujaf-285	50	14	nigeria	nigeria	PROPN
gujaf-285	50	15	,	,	PUNCT
gujaf-285	50	16	yola	yola	PROPN
gujaf-285	50	17	.	.	PUNCT
gujaf-285	51	1	dr	dr	PROPN
gujaf-285	51	2	.	.	PROPN
gujaf-285	51	3	bashir	bashir	PROPN
gujaf-285	51	4	umar	umar	PROPN
gujaf-285	51	5	farouk	farouk	PROPN
gujaf-285	51	6	department	department	PROPN
gujaf-285	51	7	of	of	ADP
gujaf-285	51	8	economics	economic	NOUN
gujaf-285	51	9	,	,	PUNCT
gujaf-285	51	10	federal	federal	ADJ
gujaf-285	51	11	university	university	NOUN
gujaf-285	51	12	gusau	gusau	PROPN
gujaf-285	51	13	,	,	PUNCT
gujaf-285	51	14	zamfara	zamfara	PROPN
gujaf-285	51	15	state	state	PROPN
gujaf-285	51	16	.	.	PUNCT
gujaf-285	52	1	dr	dr	PROPN
gujaf-285	52	2	emmanuel	emmanuel	PROPN
gujaf-285	52	3	omokhuale	omokhuale	PROPN
gujaf-285	52	4	department	department	PROPN
gujaf-285	52	5	of	of	ADP
gujaf-285	52	6	mathematics	mathematics	PROPN
gujaf-285	52	7	,	,	PUNCT
gujaf-285	52	8	federal	federal	ADJ
gujaf-285	52	9	university	university	NOUN
gujaf-285	52	10	gusau	gusau	NOUN
gujaf-285	52	11	,	,	PUNCT
gujaf-285	52	12	zamfara	zamfara	PROPN
gujaf-285	52	13	.	.	PUNCT
gujaf-285	53	1	state	state	PROPN
gujaf-285	53	2	gusau	gusau	PROPN
gujaf-285	53	3	journal	journal	PROPN
gujaf-285	53	4	of	of	ADP
gujaf-285	53	5	accounting	accounting	NOUN
gujaf-285	53	6	and	and	CCONJ
gujaf-285	53	7	finance	finance	NOUN
gujaf-285	53	8	,	,	PUNCT
gujaf-285	53	9	vol	vol	NOUN
gujaf-285	53	10	.	.	PROPN
gujaf-285	53	11	5	5	NUM
gujaf-285	53	12	,	,	PUNCT
gujaf-285	53	13	issue	issue	NOUN
gujaf-285	53	14	1	1	NUM
gujaf-285	53	15	,	,	PUNCT
gujaf-285	53	16	april	april	PROPN
gujaf-285	53	17	,	,	PUNCT
gujaf-285	53	18	2024	2024	NUM
gujaf-285	53	19	vi	vi	PROPN
gujaf-285	53	20	advisory	advisory	NOUN
gujaf-285	53	21	board	board	NOUN
gujaf-285	53	22	members	member	NOUN
gujaf-285	53	23	prof	prof	PROPN
gujaf-285	53	24	.	.	PUNCT
gujaf-285	54	1	kabiru	kabiru	PROPN
gujaf-285	54	2	isah	isah	PROPN
gujaf-285	54	3	dandago	dandago	PROPN
gujaf-285	54	4	,	,	PUNCT
gujaf-285	54	5	bayero	bayero	PROPN
gujaf-285	54	6	university	university	PROPN
gujaf-285	54	7	kano	kano	PROPN
gujaf-285	54	8	,	,	PUNCT
gujaf-285	54	9	kano	kano	PROPN
gujaf-285	54	10	state	state	PROPN
gujaf-285	54	11	.	.	PUNCT
gujaf-285	55	1	prof	prof	PROPN
gujaf-285	55	2	a	a	DET
gujaf-285	55	3	m	m	NOUN
gujaf-285	55	4	bashir	bashir	NOUN
gujaf-285	55	5	,	,	PUNCT
gujaf-285	55	6	usmanu	usmanu	PROPN
gujaf-285	55	7	danfodiyo	danfodiyo	PROPN
gujaf-285	55	8	university	university	PROPN
gujaf-285	55	9	sokoto	sokoto	PROPN
gujaf-285	55	10	,	,	PUNCT
gujaf-285	55	11	sokoto	sokoto	PROPN
gujaf-285	55	12	state	state	PROPN
gujaf-285	55	13	.	.	PUNCT
gujaf-285	56	1	prof	prof	PROPN
gujaf-285	56	2	.	.	PUNCT
gujaf-285	57	1	muhammad	muhammad	PROPN
gujaf-285	57	2	tanko	tanko	PROPN
gujaf-285	57	3	,	,	PUNCT
gujaf-285	57	4	kaduna	kaduna	PROPN
gujaf-285	57	5	state	state	PROPN
gujaf-285	57	6	university	university	PROPN
gujaf-285	57	7	,	,	PUNCT
gujaf-285	57	8	kaduna	kaduna	PROPN
gujaf-285	57	9	.	.	PROPN
gujaf-285	57	10	prof	prof	PROPN
gujaf-285	57	11	.	.	PUNCT
gujaf-285	57	12	bayero	bayero	PROPN
gujaf-285	58	1	a	a	DET
gujaf-285	58	2	m	m	NOUN
gujaf-285	58	3	sabir	sabir	NOUN
gujaf-285	58	4	,	,	PUNCT
gujaf-285	58	5	usmanu	usmanu	PROPN
gujaf-285	58	6	danfodiyo	danfodiyo	PROPN
gujaf-285	58	7	university	university	PROPN
gujaf-285	58	8	sokoto	sokoto	PROPN
gujaf-285	58	9	,	,	PUNCT
gujaf-285	58	10	sokoto	sokoto	PROPN
gujaf-285	58	11	state	state	PROPN
gujaf-285	58	12	.	.	PUNCT
gujaf-285	59	1	prof	prof	PROPN
gujaf-285	59	2	.	.	PUNCT
gujaf-285	60	1	aliyu	aliyu	PROPN
gujaf-285	60	2	sulaiman	sulaiman	PROPN
gujaf-285	60	3	kantudu	kantudu	PROPN
gujaf-285	60	4	,	,	PUNCT
gujaf-285	60	5	bayero	bayero	PROPN
gujaf-285	60	6	university	university	PROPN
gujaf-285	60	7	kano	kano	PROPN
gujaf-285	60	8	,	,	PUNCT
gujaf-285	60	9	kano	kano	PROPN
gujaf-285	60	10	state	state	PROPN
gujaf-285	60	11	.	.	PUNCT
gujaf-285	61	1	editorial	editorial	PROPN
gujaf-285	61	2	secretary	secretary	PROPN
gujaf-285	61	3	yazid	yazid	PROPN
gujaf-285	61	4	kabir	kabir	PROPN
gujaf-285	61	5	ibrahim	ibrahim	PROPN
gujaf-285	61	6	department	department	PROPN
gujaf-285	61	7	of	of	ADP
gujaf-285	61	8	accounting	accounting	NOUN
gujaf-285	61	9	and	and	CCONJ
gujaf-285	61	10	finance	finance	NOUN
gujaf-285	61	11	,	,	PUNCT
gujaf-285	61	12	federal	federal	ADJ
gujaf-285	61	13	university	university	NOUN
gujaf-285	61	14	gusau	gusau	PROPN
gujaf-285	61	15	,	,	PUNCT
gujaf-285	61	16	zamfara	zamfara	PROPN
gujaf-285	61	17	state	state	PROPN
gujaf-285	61	18	.	.	PUNCT
gujaf-285	62	1	gusau	gusau	PROPN
gujaf-285	62	2	journal	journal	PROPN
gujaf-285	62	3	of	of	ADP
gujaf-285	62	4	accounting	accounting	NOUN
gujaf-285	62	5	and	and	CCONJ
gujaf-285	62	6	finance	finance	NOUN
gujaf-285	62	7	,	,	PUNCT
gujaf-285	62	8	vol	vol	NOUN
gujaf-285	62	9	.	.	PROPN
gujaf-285	62	10	5	5	NUM
gujaf-285	62	11	,	,	PUNCT
gujaf-285	62	12	issue	issue	NOUN
gujaf-285	62	13	1	1	NUM
gujaf-285	62	14	,	,	PUNCT
gujaf-285	62	15	april	april	PROPN
gujaf-285	62	16	,	,	PUNCT
gujaf-285	62	17	2024	2024	NUM
gujaf-285	62	18	vii	vii	NOUN
gujaf-285	62	19	call	call	NOUN
gujaf-285	62	20	for	for	ADP
gujaf-285	62	21	papers	paper	NOUN
gujaf-285	62	22	the	the	DET
gujaf-285	62	23	editorial	editorial	ADJ
gujaf-285	62	24	board	board	NOUN
gujaf-285	62	25	of	of	ADP
gujaf-285	62	26	gusau	gusau	PROPN
gujaf-285	62	27	journal	journal	PROPN
gujaf-285	62	28	of	of	ADP
gujaf-285	62	29	accounting	accounting	NOUN
gujaf-285	62	30	and	and	CCONJ
gujaf-285	62	31	finance	finance	NOUN
gujaf-285	62	32	(	(	PUNCT
gujaf-285	62	33	gujaf	gujaf	NOUN
gujaf-285	62	34	)	)	PUNCT
gujaf-285	62	35	is	be	AUX
gujaf-285	62	36	hereby	hereby	ADV
gujaf-285	62	37	inviting	invite	VERB
gujaf-285	62	38	authors	author	NOUN
gujaf-285	62	39	to	to	PART
gujaf-285	62	40	submit	submit	VERB
gujaf-285	62	41	their	their	PRON
gujaf-285	62	42	unpublished	unpublished	ADJ
gujaf-285	62	43	manuscript	manuscript	NOUN
gujaf-285	62	44	for	for	ADP
gujaf-285	62	45	publication	publication	NOUN
gujaf-285	62	46	.	.	PUNCT
gujaf-285	63	1	the	the	DET
gujaf-285	63	2	journal	journal	NOUN
gujaf-285	63	3	is	be	AUX
gujaf-285	63	4	published	publish	VERB
gujaf-285	63	5	in	in	ADP
gujaf-285	63	6	two	two	NUM
gujaf-285	63	7	issues	issue	NOUN
gujaf-285	63	8	of	of	ADP
gujaf-285	63	9	april	april	PROPN
gujaf-285	63	10	and	and	CCONJ
gujaf-285	63	11	october	october	PROPN
gujaf-285	63	12	annually	annually	ADV
gujaf-285	63	13	.	.	PUNCT
gujaf-285	64	1	gujaf	gujaf	NOUN
gujaf-285	64	2	is	be	AUX
gujaf-285	64	3	a	a	DET
gujaf-285	64	4	double	double	ADJ
gujaf-285	64	5	-	-	PUNCT
gujaf-285	64	6	blind	blind	ADJ
gujaf-285	64	7	peer	peer	NOUN
gujaf-285	64	8	reviewed	review	VERB
gujaf-285	64	9	journal	journal	NOUN
gujaf-285	64	10	published	publish	VERB
gujaf-285	64	11	by	by	ADP
gujaf-285	64	12	the	the	DET
gujaf-285	64	13	department	department	NOUN
gujaf-285	64	14	of	of	ADP
gujaf-285	64	15	accounting	accounting	NOUN
gujaf-285	64	16	and	and	CCONJ
gujaf-285	64	17	finance	finance	NOUN
gujaf-285	64	18	,	,	PUNCT
gujaf-285	64	19	faculty	faculty	NOUN
gujaf-285	64	20	of	of	ADP
gujaf-285	64	21	management	management	NOUN
gujaf-285	64	22	and	and	CCONJ
gujaf-285	64	23	social	social	ADJ
gujaf-285	64	24	sciences	science	NOUN
gujaf-285	64	25	,	,	PUNCT
gujaf-285	64	26	federal	federal	ADJ
gujaf-285	64	27	university	university	NOUN
gujaf-285	64	28	gusau	gusau	NOUN
gujaf-285	64	29	,	,	PUNCT
gujaf-285	64	30	zamfara	zamfara	PROPN
gujaf-285	64	31	state	state	PROPN
gujaf-285	64	32	nigeria	nigeria	PROPN
gujaf-285	64	33	the	the	DET
gujaf-285	64	34	journal	journal	PROPN
gujaf-285	64	35	accepts	accept	VERB
gujaf-285	64	36	papers	paper	NOUN
gujaf-285	64	37	in	in	ADP
gujaf-285	64	38	all	all	DET
gujaf-285	64	39	areas	area	NOUN
gujaf-285	64	40	of	of	ADP
gujaf-285	64	41	accounting	accounting	NOUN
gujaf-285	64	42	and	and	CCONJ
gujaf-285	64	43	finance	finance	NOUN
gujaf-285	64	44	for	for	ADP
gujaf-285	64	45	publication	publication	NOUN
gujaf-285	64	46	which	which	PRON
gujaf-285	64	47	include	include	VERB
gujaf-285	64	48	:	:	PUNCT
gujaf-285	64	49	accounting	accounting	NOUN
gujaf-285	64	50	standards	standard	NOUN
gujaf-285	64	51	,	,	PUNCT
gujaf-285	64	52	accounting	account	VERB
gujaf-285	64	53	information	information	NOUN
gujaf-285	64	54	system	system	NOUN
gujaf-285	64	55	,	,	PUNCT
gujaf-285	64	56	financial	financial	ADJ
gujaf-285	64	57	reporting	reporting	NOUN
gujaf-285	64	58	,	,	PUNCT
gujaf-285	64	59	earnings	earning	NOUN
gujaf-285	64	60	management	management	NOUN
gujaf-285	64	61	,	,	PUNCT
gujaf-285	64	62	,	,	PUNCT
gujaf-285	64	63	auditing	auditing	NOUN
gujaf-285	64	64	and	and	CCONJ
gujaf-285	64	65	investigation	investigation	NOUN
gujaf-285	64	66	,	,	PUNCT
gujaf-285	64	67	auditing	auditing	NOUN
gujaf-285	64	68	and	and	CCONJ
gujaf-285	64	69	standards	standard	NOUN
gujaf-285	64	70	,	,	PUNCT
gujaf-285	64	71	public	public	ADJ
gujaf-285	64	72	sector	sector	NOUN
gujaf-285	64	73	accounting	accounting	NOUN
gujaf-285	64	74	and	and	CCONJ
gujaf-285	64	75	auditing	auditing	NOUN
gujaf-285	64	76	,	,	PUNCT
gujaf-285	64	77	taxation	taxation	NOUN
gujaf-285	64	78	and	and	CCONJ
gujaf-285	64	79	revenue	revenue	NOUN
gujaf-285	64	80	administration	administration	NOUN
gujaf-285	64	81	,	,	PUNCT
gujaf-285	64	82	corporate	corporate	ADJ
gujaf-285	64	83	governance	governance	NOUN
gujaf-285	64	84	issues	issue	NOUN
gujaf-285	64	85	,	,	PUNCT
gujaf-285	64	86	corporate	corporate	ADJ
gujaf-285	64	87	social	social	ADJ
gujaf-285	64	88	responsibility	responsibility	NOUN
gujaf-285	64	89	,	,	PUNCT
gujaf-285	64	90	sustainability	sustainability	NOUN
gujaf-285	64	91	and	and	CCONJ
gujaf-285	64	92	environmental	environmental	ADJ
gujaf-285	64	93	reporting	reporting	NOUN
gujaf-285	64	94	issue	issue	NOUN
gujaf-285	64	95	,	,	PUNCT
gujaf-285	64	96	information	information	NOUN
gujaf-285	64	97	and	and	CCONJ
gujaf-285	64	98	communication	communication	NOUN
gujaf-285	64	99	technology	technology	NOUN
gujaf-285	64	100	issues	issue	NOUN
gujaf-285	64	101	,	,	PUNCT
gujaf-285	64	102	bankruptcy	bankruptcy	NOUN
gujaf-285	64	103	prediction	prediction	NOUN
gujaf-285	64	104	,	,	PUNCT
gujaf-285	64	105	corporate	corporate	ADJ
gujaf-285	64	106	finance	finance	NOUN
gujaf-285	64	107	,	,	PUNCT
gujaf-285	64	108	personal	personal	ADJ
gujaf-285	64	109	finance	finance	NOUN
gujaf-285	64	110	,	,	PUNCT
gujaf-285	64	111	merger	merger	NOUN
gujaf-285	64	112	and	and	CCONJ
gujaf-285	64	113	acquisitions	acquisition	NOUN
gujaf-285	64	114	,	,	PUNCT
gujaf-285	64	115	capital	capital	NOUN
gujaf-285	64	116	structure	structure	NOUN
gujaf-285	64	117	,	,	PUNCT
gujaf-285	64	118	working	work	VERB
gujaf-285	64	119	capital	capital	NOUN
gujaf-285	64	120	management	management	NOUN
gujaf-285	64	121	,	,	PUNCT
gujaf-285	64	122	enterprises	enterprise	NOUN
gujaf-285	64	123	risk	risk	NOUN
gujaf-285	64	124	management	management	NOUN
gujaf-285	64	125	,	,	PUNCT
gujaf-285	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-285	64	127	,	,	PUNCT
gujaf-285	64	128	international	international	ADJ
gujaf-285	64	129	business	business	NOUN
gujaf-285	64	130	accounting	accounting	NOUN
gujaf-285	64	131	and	and	CCONJ
gujaf-285	64	132	finance	finance	NOUN
gujaf-285	64	133	,	,	PUNCT
gujaf-285	64	134	banking	banking	NOUN
gujaf-285	64	135	crises	crisis	NOUN
gujaf-285	64	136	,	,	PUNCT
gujaf-285	64	137	bank	bank	NOUN
gujaf-285	64	138	’s	’s	PART
gujaf-285	64	139	profitability	profitability	NOUN
gujaf-285	64	140	,	,	PUNCT
gujaf-285	64	141	risk	risk	NOUN
gujaf-285	64	142	and	and	CCONJ
gujaf-285	64	143	insurance	insurance	NOUN
gujaf-285	64	144	issue	issue	NOUN
gujaf-285	64	145	,	,	PUNCT
gujaf-285	64	146	islamic	islamic	ADJ
gujaf-285	64	147	finance	finance	NOUN
gujaf-285	64	148	,	,	PUNCT
gujaf-285	64	149	conventional	conventional	ADJ
gujaf-285	64	150	and	and	CCONJ
gujaf-285	64	151	islamic	islamic	ADJ
gujaf-285	64	152	banks	bank	NOUN
gujaf-285	64	153	and	and	CCONJ
gujaf-285	64	154	so	so	ADV
gujaf-285	64	155	forth	forth	ADV
gujaf-285	64	156	.	.	PUNCT
gujaf-285	65	1	guidelines	guideline	NOUN
gujaf-285	65	2	for	for	ADP
gujaf-285	65	3	submission	submission	NOUN
gujaf-285	65	4	and	and	CCONJ
gujaf-285	65	5	manuscript	manuscript	NOUN
gujaf-285	65	6	format	format	VERB
gujaf-285	65	7	the	the	DET
gujaf-285	65	8	submission	submission	NOUN
gujaf-285	65	9	language	language	NOUN
gujaf-285	65	10	is	be	AUX
gujaf-285	65	11	english	english	PROPN
gujaf-285	65	12	and	and	CCONJ
gujaf-285	65	13	must	must	AUX
gujaf-285	65	14	be	be	AUX
gujaf-285	65	15	a	a	DET
gujaf-285	65	16	well	well	ADV
gujaf-285	65	17	-	-	PUNCT
gujaf-285	65	18	researched	research	VERB
gujaf-285	65	19	original	original	ADJ
gujaf-285	65	20	manuscript	manuscript	NOUN
gujaf-285	65	21	that	that	PRON
gujaf-285	65	22	has	have	AUX
gujaf-285	65	23	not	not	PART
gujaf-285	65	24	previously	previously	ADV
gujaf-285	65	25	been	be	AUX
gujaf-285	65	26	submitted	submit	VERB
gujaf-285	65	27	elsewhere	elsewhere	ADV
gujaf-285	65	28	for	for	ADP
gujaf-285	65	29	publication	publication	NOUN
gujaf-285	65	30	.	.	PUNCT
gujaf-285	66	1	the	the	DET
gujaf-285	66	2	paper	paper	NOUN
gujaf-285	66	3	should	should	AUX
gujaf-285	66	4	not	not	PART
gujaf-285	66	5	exceed	exceed	VERB
gujaf-285	66	6	more	more	ADJ
gujaf-285	66	7	than	than	ADP
gujaf-285	66	8	15	15	NUM
gujaf-285	66	9	pages	page	NOUN
gujaf-285	66	10	on	on	ADP
gujaf-285	66	11	a4	a4	NOUN
gujaf-285	66	12	type	type	NOUN
gujaf-285	66	13	paper	paper	NOUN
gujaf-285	66	14	in	in	ADP
gujaf-285	66	15	ms	ms	ADJ
gujaf-285	66	16	-	-	PUNCT
gujaf-285	66	17	word	word	NOUN
gujaf-285	66	18	format	format	NOUN
gujaf-285	66	19	,	,	PUNCT
gujaf-285	66	20	1.5	1.5	NUM
gujaf-285	66	21	-	-	PUNCT
gujaf-285	66	22	line	line	NOUN
gujaf-285	66	23	spacing	spacing	NOUN
gujaf-285	66	24	,	,	PUNCT
gujaf-285	66	25	12	12	NUM
gujaf-285	66	26	font	font	NOUN
gujaf-285	66	27	size	size	NOUN
gujaf-285	66	28	in	in	ADP
gujaf-285	66	29	times	time	NOUN
gujaf-285	66	30	new	new	ADJ
gujaf-285	66	31	roman	roman	NOUN
gujaf-285	66	32	.	.	PUNCT
gujaf-285	67	1	manuscript	manuscript	NOUN
gujaf-285	67	2	should	should	AUX
gujaf-285	67	3	be	be	AUX
gujaf-285	67	4	tested	test	VERB
gujaf-285	67	5	for	for	ADP
gujaf-285	67	6	plagiarism	plagiarism	NOUN
gujaf-285	67	7	before	before	ADP
gujaf-285	67	8	submission	submission	NOUN
gujaf-285	67	9	,	,	PUNCT
gujaf-285	67	10	as	as	SCONJ
gujaf-285	67	11	the	the	DET
gujaf-285	67	12	maximum	maximum	ADJ
gujaf-285	67	13	similarity	similarity	NOUN
gujaf-285	67	14	index	index	NOUN
gujaf-285	67	15	acceptable	acceptable	ADJ
gujaf-285	67	16	by	by	ADP
gujaf-285	67	17	gujaf	gujaf	NOUN
gujaf-285	67	18	is	be	AUX
gujaf-285	67	19	25	25	NUM
gujaf-285	67	20	percent	percent	NOUN
gujaf-285	67	21	.	.	PUNCT
gujaf-285	68	1	furthermore	furthermore	ADV
gujaf-285	68	2	,	,	PUNCT
gujaf-285	68	3	the	the	DET
gujaf-285	68	4	length	length	NOUN
gujaf-285	68	5	of	of	ADP
gujaf-285	68	6	a	a	DET
gujaf-285	68	7	complete	complete	ADJ
gujaf-285	68	8	article	article	NOUN
gujaf-285	68	9	should	should	AUX
gujaf-285	68	10	not	not	PART
gujaf-285	68	11	exceed	exceed	VERB
gujaf-285	68	12	5000	5000	NUM
gujaf-285	68	13	words	word	NOUN
gujaf-285	68	14	including	include	VERB
gujaf-285	68	15	an	an	DET
gujaf-285	68	16	abstract	abstract	NOUN
gujaf-285	68	17	of	of	ADP
gujaf-285	68	18	not	not	PART
gujaf-285	68	19	more	more	ADJ
gujaf-285	68	20	than	than	ADP
gujaf-285	68	21	250	250	NUM
gujaf-285	68	22	words	word	NOUN
gujaf-285	68	23	with	with	ADP
gujaf-285	68	24	a	a	DET
gujaf-285	68	25	minimum	minimum	NOUN
gujaf-285	68	26	of	of	ADP
gujaf-285	68	27	four	four	NUM
gujaf-285	68	28	key	key	ADJ
gujaf-285	68	29	words	word	NOUN
gujaf-285	68	30	immediately	immediately	ADV
gujaf-285	68	31	after	after	ADP
gujaf-285	68	32	the	the	DET
gujaf-285	68	33	abstract	abstract	NOUN
gujaf-285	68	34	.	.	PUNCT
gujaf-285	69	1	all	all	DET
gujaf-285	69	2	references	reference	NOUN
gujaf-285	69	3	including	include	VERB
gujaf-285	69	4	in	in	ADP
gujaf-285	69	5	text	text	NOUN
gujaf-285	69	6	citation	citation	NOUN
gujaf-285	69	7	and	and	CCONJ
gujaf-285	69	8	reference	reference	NOUN
gujaf-285	69	9	list	list	NOUN
gujaf-285	69	10	,	,	PUNCT
gujaf-285	69	11	tables	table	NOUN
gujaf-285	69	12	and	and	CCONJ
gujaf-285	69	13	figures	figure	NOUN
gujaf-285	69	14	should	should	AUX
gujaf-285	69	15	be	be	AUX
gujaf-285	69	16	in	in	ADP
gujaf-285	69	17	line	line	NOUN
gujaf-285	69	18	with	with	ADP
gujaf-285	69	19	apa	apa	PROPN
gujaf-285	69	20	7th	7th	PROPN
gujaf-285	69	21	edition	edition	NOUN
gujaf-285	69	22	publication	publication	NOUN
gujaf-285	69	23	manual	manual	NOUN
gujaf-285	69	24	.	.	PUNCT
gujaf-285	70	1	finally	finally	ADV
gujaf-285	70	2	,	,	PUNCT
gujaf-285	70	3	manuscript	manuscript	NOUN
gujaf-285	70	4	should	should	AUX
gujaf-285	70	5	be	be	AUX
gujaf-285	70	6	send	send	VERB
gujaf-285	70	7	to	to	ADP
gujaf-285	70	8	our	our	PRON
gujaf-285	70	9	email	email	NOUN
gujaf-285	70	10	address	address	NOUN
gujaf-285	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-285	70	12	and	and	CCONJ
gujaf-285	70	13	a	a	DET
gujaf-285	70	14	copy	copy	NOUN
gujaf-285	70	15	to	to	ADP
gujaf-285	70	16	our	our	PRON
gujaf-285	70	17	website	website	NOUN
gujaf-285	70	18	on	on	ADP
gujaf-285	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-285	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-285	70	21	gusau	gusau	ADJ
gujaf-285	70	22	journal	journal	NOUN
gujaf-285	70	23	of	of	ADP
gujaf-285	70	24	accounting	accounting	NOUN
gujaf-285	70	25	and	and	CCONJ
gujaf-285	70	26	finance	finance	NOUN
gujaf-285	70	27	,	,	PUNCT
gujaf-285	70	28	vol	vol	NOUN
gujaf-285	70	29	.	.	PROPN
gujaf-285	70	30	5	5	NUM
gujaf-285	70	31	,	,	PUNCT
gujaf-285	70	32	issue	issue	NOUN
gujaf-285	70	33	1	1	NUM
gujaf-285	70	34	,	,	PUNCT
gujaf-285	70	35	april	april	PROPN
gujaf-285	70	36	,	,	PUNCT
gujaf-285	70	37	2024	2024	NUM
gujaf-285	70	38	viii	viii	ADJ
gujaf-285	70	39	publication	publication	NOUN
gujaf-285	70	40	procedure	procedure	NOUN
gujaf-285	70	41	after	after	ADP
gujaf-285	70	42	receiving	receive	VERB
gujaf-285	70	43	a	a	DET
gujaf-285	70	44	manuscript	manuscript	NOUN
gujaf-285	70	45	that	that	PRON
gujaf-285	70	46	is	be	AUX
gujaf-285	70	47	within	within	ADP
gujaf-285	70	48	the	the	DET
gujaf-285	70	49	similarity	similarity	NOUN
gujaf-285	70	50	index	index	NOUN
gujaf-285	70	51	threshold	threshold	NOUN
gujaf-285	70	52	,	,	PUNCT
gujaf-285	70	53	a	a	DET
gujaf-285	70	54	confirmation	confirmation	NOUN
gujaf-285	70	55	email	email	NOUN
gujaf-285	70	56	will	will	AUX
gujaf-285	70	57	be	be	AUX
gujaf-285	70	58	send	send	VERB
gujaf-285	70	59	together	together	ADV
gujaf-285	70	60	with	with	ADP
gujaf-285	70	61	a	a	DET
gujaf-285	70	62	request	request	NOUN
gujaf-285	70	63	to	to	PART
gujaf-285	70	64	pay	pay	VERB
gujaf-285	70	65	a	a	DET
gujaf-285	70	66	review	review	NOUN
gujaf-285	70	67	proceeding	proceeding	NOUN
gujaf-285	70	68	fee	fee	NOUN
gujaf-285	70	69	.	.	PUNCT
gujaf-285	71	1	at	at	ADP
gujaf-285	71	2	this	this	DET
gujaf-285	71	3	point	point	NOUN
gujaf-285	71	4	,	,	PUNCT
gujaf-285	71	5	the	the	DET
gujaf-285	71	6	editorial	editorial	ADJ
gujaf-285	71	7	board	board	NOUN
gujaf-285	71	8	will	will	AUX
gujaf-285	71	9	take	take	VERB
gujaf-285	71	10	a	a	DET
gujaf-285	71	11	decision	decision	NOUN
gujaf-285	71	12	on	on	ADP
gujaf-285	71	13	accepting	accept	VERB
gujaf-285	71	14	,	,	PUNCT
gujaf-285	71	15	rejecting	reject	VERB
gujaf-285	71	16	or	or	CCONJ
gujaf-285	71	17	making	make	VERB
gujaf-285	71	18	a	a	DET
gujaf-285	71	19	resubmission	resubmission	NOUN
gujaf-285	71	20	of	of	ADP
gujaf-285	71	21	the	the	DET
gujaf-285	71	22	manuscript	manuscript	NOUN
gujaf-285	71	23	based	base	VERB
gujaf-285	71	24	on	on	ADP
gujaf-285	71	25	the	the	DET
gujaf-285	71	26	outcome	outcome	NOUN
gujaf-285	71	27	of	of	ADP
gujaf-285	71	28	the	the	DET
gujaf-285	71	29	double	double	ADJ
gujaf-285	71	30	-	-	PUNCT
gujaf-285	71	31	blind	blind	ADJ
gujaf-285	71	32	peer	peer	NOUN
gujaf-285	71	33	review	review	NOUN
gujaf-285	71	34	.	.	PUNCT
gujaf-285	72	1	those	those	DET
gujaf-285	72	2	authors	author	NOUN
gujaf-285	72	3	whose	whose	DET
gujaf-285	72	4	manuscript	manuscript	NOUN
gujaf-285	72	5	were	be	AUX
gujaf-285	72	6	accepted	accept	VERB
gujaf-285	72	7	for	for	ADP
gujaf-285	72	8	publication	publication	NOUN
gujaf-285	72	9	will	will	AUX
gujaf-285	72	10	be	be	AUX
gujaf-285	72	11	asked	ask	VERB
gujaf-285	72	12	to	to	PART
gujaf-285	72	13	pay	pay	VERB
gujaf-285	72	14	a	a	DET
gujaf-285	72	15	publication	publication	NOUN
gujaf-285	72	16	fee	fee	NOUN
gujaf-285	72	17	,	,	PUNCT
gujaf-285	72	18	after	after	ADP
gujaf-285	72	19	effecting	effect	VERB
gujaf-285	72	20	all	all	DET
gujaf-285	72	21	suggested	suggest	VERB
gujaf-285	72	22	corrections	correction	NOUN
gujaf-285	72	23	and	and	CCONJ
gujaf-285	72	24	changes	change	NOUN
gujaf-285	72	25	made	make	VERB
gujaf-285	72	26	on	on	ADP
gujaf-285	72	27	the	the	DET
gujaf-285	72	28	manuscript	manuscript	NOUN
gujaf-285	72	29	.	.	PUNCT
gujaf-285	73	1	all	all	DET
gujaf-285	73	2	corrected	correct	VERB
gujaf-285	73	3	papers	paper	NOUN
gujaf-285	73	4	returned	return	VERB
gujaf-285	73	5	within	within	ADP
gujaf-285	73	6	the	the	DET
gujaf-285	73	7	specified	specify	VERB
gujaf-285	73	8	time	time	NOUN
gujaf-285	73	9	frame	frame	NOUN
gujaf-285	73	10	will	will	AUX
gujaf-285	73	11	be	be	AUX
gujaf-285	73	12	published	publish	VERB
gujaf-285	73	13	in	in	ADP
gujaf-285	73	14	that	that	DET
gujaf-285	73	15	issue	issue	NOUN
gujaf-285	73	16	.	.	PUNCT
gujaf-285	74	1	payment	payment	NOUN
gujaf-285	74	2	details	detail	NOUN
gujaf-285	74	3	bank	bank	NOUN
gujaf-285	74	4	:	:	PUNCT
gujaf-285	74	5	fcmb	fcmb	PROPN
gujaf-285	74	6	account	account	PROPN
gujaf-285	74	7	number	number	NOUN
gujaf-285	74	8	:	:	PUNCT
gujaf-285	74	9	7278465011	7278465011	NUM
gujaf-285	74	10	account	account	NOUN
gujaf-285	74	11	name	name	NOUN
gujaf-285	74	12	:	:	PUNCT
gujaf-285	74	13	gusau	gusau	PROPN
gujaf-285	74	14	journal	journal	NOUN
gujaf-285	74	15	of	of	ADP
gujaf-285	74	16	accounting	accounting	NOUN
gujaf-285	74	17	and	and	CCONJ
gujaf-285	74	18	finance	finance	NOUN
gujaf-285	74	19	for	for	ADP
gujaf-285	74	20	inquiry	inquiry	NOUN
gujaf-285	74	21	the	the	DET
gujaf-285	74	22	head	head	NOUN
gujaf-285	74	23	,	,	PUNCT
gujaf-285	74	24	department	department	NOUN
gujaf-285	74	25	of	of	ADP
gujaf-285	74	26	accounting	accounting	NOUN
gujaf-285	74	27	and	and	CCONJ
gujaf-285	74	28	finance	finance	NOUN
gujaf-285	74	29	,	,	PUNCT
gujaf-285	74	30	federal	federal	ADJ
gujaf-285	74	31	university	university	NOUN
gujaf-285	74	32	gusau	gusau	PROPN
gujaf-285	74	33	,	,	PUNCT
gujaf-285	74	34	zamfara	zamfara	PROPN
gujaf-285	74	35	state	state	PROPN
gujaf-285	74	36	.	.	PUNCT
gujaf-285	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-285	76	1	+2348069393824	+2348069393824	PRON
gujaf-285	76	2	for	for	ADP
gujaf-285	76	3	more	more	ADJ
gujaf-285	76	4	information	information	NOUN
gujaf-285	76	5	,	,	PUNCT
gujaf-285	76	6	contact	contact	VERB
gujaf-285	76	7	the	the	DET
gujaf-285	76	8	editor	editor	NOUN
gujaf-285	76	9	-	-	PUNCT
gujaf-285	76	10	in	in	ADP
gujaf-285	76	11	-	-	PUNCT
gujaf-285	76	12	chief	chief	NOUN
gujaf-285	76	13	on	on	ADP
gujaf-285	76	14	+2348067766435	+2348067766435	NUM
gujaf-285	76	15	the	the	DET
gujaf-285	76	16	associate	associate	ADJ
gujaf-285	76	17	editor	editor	NOUN
gujaf-285	76	18	on	on	ADP
gujaf-285	76	19	+2348036057525	+2348036057525	NUM
gujaf-285	76	20	or	or	CCONJ
gujaf-285	76	21	visit	visit	VERB
gujaf-285	76	22	our	our	PRON
gujaf-285	76	23	website	website	NOUN
gujaf-285	76	24	on	on	ADP
gujaf-285	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-285	76	26	or	or	CCONJ
gujaf-285	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-285	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-285	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-285	76	30	gusau	gusau	ADJ
gujaf-285	76	31	journal	journal	NOUN
gujaf-285	76	32	of	of	ADP
gujaf-285	76	33	accounting	accounting	NOUN
gujaf-285	76	34	and	and	CCONJ
gujaf-285	76	35	finance	finance	NOUN
gujaf-285	76	36	,	,	PUNCT
gujaf-285	76	37	vol	vol	NOUN
gujaf-285	76	38	.	.	PROPN
gujaf-285	76	39	5	5	NUM
gujaf-285	76	40	,	,	PUNCT
gujaf-285	76	41	issue	issue	NOUN
gujaf-285	76	42	1	1	NUM
gujaf-285	76	43	,	,	PUNCT
gujaf-285	76	44	april	april	PROPN
gujaf-285	76	45	,	,	PUNCT
gujaf-285	76	46	2024	2024	NUM
gujaf-285	76	47	ix	ix	ADP
gujaf-285	76	48	contents	content	NOUN
gujaf-285	76	49	impact	impact	NOUN
gujaf-285	76	50	of	of	ADP
gujaf-285	76	51	audit	audit	NOUN
gujaf-285	76	52	quality	quality	NOUN
gujaf-285	76	53	on	on	ADP
gujaf-285	76	54	earnings	earning	NOUN
gujaf-285	76	55	management	management	NOUN
gujaf-285	76	56	of	of	ADP
gujaf-285	76	57	consumer	consumer	NOUN
gujaf-285	76	58	goods	good	NOUN
gujaf-285	76	59	firms	firm	NOUN
gujaf-285	76	60	in	in	ADP
gujaf-285	76	61	nigeria	nigeria	PROPN
gujaf-285	76	62	sirajo	sirajo	PROPN
gujaf-285	76	63	bappah	bappah	PROPN
gujaf-285	76	64	,	,	PUNCT
gujaf-285	76	65	auwal	auwal	PROPN
gujaf-285	76	66	saad	saad	PROPN
gujaf-285	76	67	,	,	PUNCT
gujaf-285	76	68	shehu	shehu	PROPN
gujaf-285	76	69	usman	usman	PROPN
gujaf-285	76	70	hassan	hassan	PROPN
gujaf-285	76	71	phd	phd	PROPN
gujaf-285	76	72	,	,	PUNCT
gujaf-285	76	73	saidu	saidu	PROPN
gujaf-285	76	74	adamu	adamu	PROPN
gujaf-285	76	75	phd	phd	PROPN
gujaf-285	76	76	board	board	PROPN
gujaf-285	76	77	characteristics	characteristic	NOUN
gujaf-285	76	78	and	and	CCONJ
gujaf-285	76	79	corporate	corporate	ADJ
gujaf-285	76	80	social	social	ADJ
gujaf-285	76	81	responsibility	responsibility	NOUN
gujaf-285	76	82	of	of	ADP
gujaf-285	76	83	listed	list	VERB
gujaf-285	76	84	oil	oil	NOUN
gujaf-285	76	85	and	and	CCONJ
gujaf-285	76	86	gas	gas	NOUN
gujaf-285	76	87	companies	company	NOUN
gujaf-285	76	88	in	in	ADP
gujaf-285	76	89	nigerian	nigerian	PROPN
gujaf-285	76	90	.	.	PUNCT
gujaf-285	77	1	aliyu	aliyu	PROPN
gujaf-285	77	2	abubakar	abubakar	PROPN
gujaf-285	77	3	,	,	PUNCT
gujaf-285	77	4	yunusa	yunusa	PROPN
gujaf-285	77	5	nasiru	nasiru	PROPN
gujaf-285	77	6	phd	phd	PROPN
gujaf-285	77	7	,	,	PUNCT
gujaf-285	77	8	dr	dr	PROPN
gujaf-285	77	9	.	.	PROPN
gujaf-285	77	10	umar	umar	PROPN
gujaf-285	77	11	abubakar	abubakar	PROPN
gujaf-285	77	12	board	board	PROPN
gujaf-285	77	13	characteristics	characteristic	NOUN
gujaf-285	77	14	and	and	CCONJ
gujaf-285	77	15	audit	audit	NOUN
gujaf-285	77	16	quality	quality	NOUN
gujaf-285	77	17	of	of	ADP
gujaf-285	77	18	listed	list	VERB
gujaf-285	77	19	consumer	consumer	NOUN
gujaf-285	77	20	goods	good	NOUN
gujaf-285	77	21	firms	firm	NOUN
gujaf-285	77	22	in	in	ADP
gujaf-285	77	23	nigeria	nigeria	PROPN
gujaf-285	77	24	aliyu	aliyu	PROPN
gujaf-285	77	25	shehu	shehu	PROPN
gujaf-285	77	26	usman	usman	PROPN
gujaf-285	77	27	,	,	PUNCT
gujaf-285	77	28	danson	danson	PROPN
gujaf-285	77	29	andrew	andrew	PROPN
gujaf-285	77	30	,	,	PUNCT
gujaf-285	77	31	abdullahi	abdullahi	PROPN
gujaf-285	77	32	bala	bala	PROPN
gujaf-285	77	33	ado	ado	PROPN
gujaf-285	77	34	phd	phd	PROPN
gujaf-285	77	35	,	,	PUNCT
gujaf-285	77	36	ceo	ceo	NOUN
gujaf-285	77	37	characteristics	characteristic	NOUN
gujaf-285	77	38	and	and	CCONJ
gujaf-285	77	39	financial	financial	ADJ
gujaf-285	77	40	reporting	reporting	NOUN
gujaf-285	77	41	quality	quality	NOUN
gujaf-285	77	42	in	in	ADP
gujaf-285	77	43	listed	list	VERB
gujaf-285	77	44	consumer	consumer	NOUN
gujaf-285	77	45	goods	good	NOUN
gujaf-285	77	46	companies	company	NOUN
gujaf-285	77	47	in	in	ADP
gujaf-285	77	48	nigeria	nigeria	PROPN
gujaf-285	77	49	okika	okika	PROPN
gujaf-285	77	50	nkiru	nkiru	PROPN
gujaf-285	77	51	philomena	philomena	PROPN
gujaf-285	77	52	,	,	PUNCT
gujaf-285	77	53	oyeneye	oyeneye	PROPN
gujaf-285	77	54	temitope	temitope	PROPN
gujaf-285	77	55	esther	esther	NOUN
gujaf-285	77	56	,	,	PUNCT
gujaf-285	77	57	adedeji	adedeji	PROPN
gujaf-285	77	58	daniel	daniel	PROPN
gujaf-285	77	59	gbadebo	gbadebo	PROPN
gujaf-285	77	60	liquidity	liquidity	PROPN
gujaf-285	77	61	risk	risk	NOUN
gujaf-285	77	62	and	and	CCONJ
gujaf-285	77	63	financial	financial	ADJ
gujaf-285	77	64	performance	performance	NOUN
gujaf-285	77	65	of	of	ADP
gujaf-285	77	66	listed	list	VERB
gujaf-285	77	67	deposit	deposit	NOUN
gujaf-285	77	68	money	money	NOUN
gujaf-285	77	69	banks	bank	NOUN
gujaf-285	77	70	in	in	ADP
gujaf-285	77	71	nigeria	nigeria	PROPN
gujaf-285	77	72	bashir	bashir	PROPN
gujaf-285	77	73	abdulrauf	abdulrauf	PROPN
gujaf-285	77	74	mohammed	mohammed	PROPN
gujaf-285	77	75	,	,	PUNCT
gujaf-285	77	76	aliyu	aliyu	PROPN
gujaf-285	77	77	ahmed	ahme	VERB
gujaf-285	77	78	abdullah	abdullah	PROPN
gujaf-285	77	79	phd	phd	PROPN
gujaf-285	77	80	,	,	PUNCT
gujaf-285	77	81	prof	prof	PROPN
gujaf-285	77	82	.	.	PUNCT
gujaf-285	78	1	salisu	salisu	PROPN
gujaf-285	78	2	mamman	mamman	PROPN
gujaf-285	78	3	ibrahim	ibrahim	PROPN
gujaf-285	78	4	yusuf	yusuf	PROPN
gujaf-285	78	5	phd	phd	PROPN
gujaf-285	78	6	,	,	PUNCT
gujaf-285	78	7	suleiman	suleiman	PROPN
gujaf-285	78	8	salami	salami	PROPN
gujaf-285	78	9	phd	phd	PROPN
gujaf-285	78	10	information	information	NOUN
gujaf-285	78	11	asymmetry	asymmetry	NOUN
gujaf-285	78	12	and	and	CCONJ
gujaf-285	78	13	cost	cost	NOUN
gujaf-285	78	14	of	of	ADP
gujaf-285	78	15	capital	capital	NOUN
gujaf-285	78	16	:	:	PUNCT
gujaf-285	78	17	a	a	DET
gujaf-285	78	18	review	review	NOUN
gujaf-285	78	19	of	of	ADP
gujaf-285	78	20	empirical	empirical	ADJ
gujaf-285	78	21	evidence	evidence	NOUN
gujaf-285	78	22	sunusi	sunusi	PROPN
gujaf-285	78	23	ridwan	ridwan	PROPN
gujaf-285	78	24	ayagi	ayagi	PROPN
gujaf-285	78	25	phd	phd	PROPN
gujaf-285	78	26	,	,	PUNCT
gujaf-285	78	27	aca	aca	PROPN
gujaf-285	78	28	,	,	PUNCT
gujaf-285	78	29	rashida	rashida	PROPN
gujaf-285	78	30	lawal	lawal	PROPN
gujaf-285	78	31	,	,	PUNCT
gujaf-285	78	32	phd	phd	NOUN
gujaf-285	78	33	ownership	ownership	NOUN
gujaf-285	78	34	structure	structure	NOUN
gujaf-285	78	35	and	and	CCONJ
gujaf-285	78	36	female	female	ADJ
gujaf-285	78	37	inclusion	inclusion	NOUN
gujaf-285	78	38	of	of	ADP
gujaf-285	78	39	listed	list	VERB
gujaf-285	78	40	financial	financial	ADJ
gujaf-285	78	41	firms	firm	NOUN
gujaf-285	78	42	in	in	ADP
gujaf-285	78	43	nigeria	nigeria	PROPN
gujaf-285	78	44	gbemigun	gbemigun	PROPN
gujaf-285	78	45	catherine	catherine	PROPN
gujaf-285	78	46	omoleye	omoleye	PROPN
gujaf-285	78	47	,	,	PUNCT
gujaf-285	78	48	alade	alade	PROPN
gujaf-285	78	49	muyiwa	muyiwa	PROPN
gujaf-285	78	50	ezekiel	ezekiel	PROPN
gujaf-285	78	51	phd	phd	PROPN
gujaf-285	78	52	csr	csr	PROPN
gujaf-285	78	53	initiatives	initiative	NOUN
gujaf-285	78	54	and	and	CCONJ
gujaf-285	78	55	sustainability	sustainability	NOUN
gujaf-285	78	56	resilience	resilience	NOUN
gujaf-285	78	57	in	in	ADP
gujaf-285	78	58	nigeria	nigeria	PROPN
gujaf-285	78	59	's	's	PART
gujaf-285	78	60	oil	oil	NOUN
gujaf-285	78	61	and	and	CCONJ
gujaf-285	78	62	gas	gas	NOUN
gujaf-285	78	63	industry	industry	NOUN
gujaf-285	78	64	:	:	PUNCT
gujaf-285	78	65	a	a	DET
gujaf-285	78	66	pls	pls	ADJ
gujaf-285	78	67	-	-	PUNCT
gujaf-285	78	68	sem	sem	NOUN
gujaf-285	78	69	approach	approach	NOUN
gujaf-285	78	70	from	from	ADP
gujaf-285	78	71	local	local	ADJ
gujaf-285	78	72	communities	community	NOUN
gujaf-285	78	73	'	'	PART
gujaf-285	78	74	perspective	perspective	NOUN
gujaf-285	78	75	tajudeen	tajudeen	NUM
gujaf-285	78	76	alaburo	alaburo	PROPN
gujaf-285	78	77	,	,	PUNCT
gujaf-285	78	78	rofiat	rofiat	PROPN
gujaf-285	78	79	bolanle	bolanle	PROPN
gujaf-285	78	80	,	,	PUNCT
gujaf-285	78	81	abdussalam	abdussalam	PROPN
gujaf-285	78	82	,	,	PUNCT
gujaf-285	78	83	abdulrahman	abdulrahman	PROPN
gujaf-285	78	84	abubakar	abubakar	PROPN
gujaf-285	78	85	,	,	PUNCT
gujaf-285	78	86	tajudeen	tajudeen	PROPN
gujaf-285	78	87	,	,	PUNCT
gujaf-285	78	88	akeem	akeem	PROPN
gujaf-285	78	89	olamilekan	olamilekan	PROPN
gujaf-285	78	90	babatunde	babatunde	PROPN
gujaf-285	78	91	capital	capital	NOUN
gujaf-285	78	92	structure	structure	NOUN
gujaf-285	78	93	and	and	CCONJ
gujaf-285	78	94	the	the	DET
gujaf-285	78	95	financial	financial	ADJ
gujaf-285	78	96	performance	performance	NOUN
gujaf-285	78	97	of	of	ADP
gujaf-285	78	98	listed	list	VERB
gujaf-285	78	99	information	information	NOUN
gujaf-285	78	100	and	and	CCONJ
gujaf-285	78	101	communications	communication	NOUN
gujaf-285	78	102	technology	technology	NOUN
gujaf-285	78	103	firms	firm	NOUN
gujaf-285	78	104	in	in	ADP
gujaf-285	78	105	nigeria	nigeria	PROPN
gujaf-285	78	106	nasiru	nasiru	PROPN
gujaf-285	78	107	adamu	adamu	PROPN
gujaf-285	78	108	kanoma	kanoma	PROPN
gujaf-285	78	109	,	,	PUNCT
gujaf-285	78	110	nurudeen	nurudeen	ADJ
gujaf-285	78	111	usman	usman	PROPN
gujaf-285	78	112	miko	miko	PROPN
gujaf-285	78	113	,	,	PUNCT
gujaf-285	78	114	augustine	augustine	PROPN
gujaf-285	78	115	ayuba	ayuba	PROPN
gujaf-285	78	116	,	,	PUNCT
gujaf-285	78	117	idris	idris	PROPN
gujaf-285	78	118	mohammed	mohammed	PROPN
gujaf-285	78	119	,	,	PUNCT
gujaf-285	78	120	mark	mark	VERB
gujaf-285	78	121	g	g	PROPN
gujaf-285	78	122	,	,	PUNCT
gujaf-285	78	123	tagwai	tagwai	PROPN
gujaf-285	78	124	gusau	gusau	PROPN
gujaf-285	78	125	journal	journal	PROPN
gujaf-285	78	126	of	of	ADP
gujaf-285	78	127	accounting	accounting	NOUN
gujaf-285	78	128	and	and	CCONJ
gujaf-285	78	129	finance	finance	NOUN
gujaf-285	78	130	,	,	PUNCT
gujaf-285	78	131	vol	vol	NOUN
gujaf-285	78	132	.	.	PROPN
gujaf-285	78	133	5	5	NUM
gujaf-285	78	134	,	,	PUNCT
gujaf-285	78	135	issue	issue	NOUN
gujaf-285	78	136	1	1	NUM
gujaf-285	78	137	,	,	PUNCT
gujaf-285	78	138	april	april	PROPN
gujaf-285	78	139	,	,	PUNCT
gujaf-285	78	140	2024	2024	NUM
gujaf-285	78	141	x	x	SYM
gujaf-285	78	142	profitability	profitability	NOUN
gujaf-285	78	143	and	and	CCONJ
gujaf-285	78	144	turnover	turnover	NOUN
gujaf-285	78	145	appraisal	appraisal	NOUN
gujaf-285	78	146	of	of	ADP
gujaf-285	78	147	listed	list	VERB
gujaf-285	78	148	deposit	deposit	NOUN
gujaf-285	78	149	money	money	NOUN
gujaf-285	78	150	banks	bank	NOUN
gujaf-285	78	151	in	in	ADP
gujaf-285	78	152	nigeria	nigeria	PROPN
gujaf-285	78	153	odogu	odogu	PROPN
gujaf-285	78	154	,	,	PUNCT
gujaf-285	78	155	terry	terry	PROPN
gujaf-285	78	156	keme	keme	PROPN
gujaf-285	78	157	zuode	zuode	PROPN
gujaf-285	78	158	(	(	PUNCT
gujaf-285	78	159	phd	phd	NOUN
gujaf-285	78	160	)	)	PUNCT
gujaf-285	78	161	and	and	CCONJ
gujaf-285	78	162	koroye	koroye	PROPN
gujaf-285	78	163	,	,	PUNCT
gujaf-285	78	164	amapamo	amapamo	PROPN
gujaf-285	78	165	stephen	stephen	PROPN
gujaf-285	78	166	board	board	PROPN
gujaf-285	78	167	attributes	attribute	NOUN
gujaf-285	78	168	and	and	CCONJ
gujaf-285	78	169	timeliness	timeliness	NOUN
gujaf-285	78	170	of	of	ADP
gujaf-285	78	171	financial	financial	ADJ
gujaf-285	78	172	reports	report	NOUN
gujaf-285	78	173	of	of	ADP
gujaf-285	78	174	listed	list	VERB
gujaf-285	78	175	non	non	ADJ
gujaf-285	78	176	-	-	ADJ
gujaf-285	78	177	financial	financial	ADJ
gujaf-285	78	178	firms	firm	NOUN
gujaf-285	78	179	in	in	ADP
gujaf-285	78	180	nigeria	nigeria	PROPN
gujaf-285	78	181	rashida	rashida	PROPN
gujaf-285	78	182	lawal	lawal	PROPN
gujaf-285	78	183	phd	phd	PROPN
gujaf-285	78	184	and	and	CCONJ
gujaf-285	78	185	prof	prof	NOUN
gujaf-285	78	186	.	.	PUNCT
gujaf-285	79	1	kabir	kabir	PROPN
gujaf-285	79	2	hamid	hamid	PROPN
gujaf-285	79	3	tahir	tahir	PROPN
gujaf-285	79	4	board	board	PROPN
gujaf-285	79	5	independence	independence	NOUN
gujaf-285	79	6	and	and	CCONJ
gujaf-285	79	7	financial	financial	ADJ
gujaf-285	79	8	reporting	reporting	NOUN
gujaf-285	79	9	quality	quality	NOUN
gujaf-285	79	10	of	of	ADP
gujaf-285	79	11	listed	list	VERB
gujaf-285	79	12	oil	oil	NOUN
gujaf-285	79	13	and	and	CCONJ
gujaf-285	79	14	gas	gas	NOUN
gujaf-285	79	15	companies	company	NOUN
gujaf-285	79	16	in	in	ADP
gujaf-285	79	17	nigeria	nigeria	PROPN
gujaf-285	79	18	:	:	PUNCT
gujaf-285	79	19	moderated	moderate	VERB
gujaf-285	79	20	by	by	ADP
gujaf-285	79	21	firm	firm	ADJ
gujaf-285	79	22	size	size	NOUN
gujaf-285	79	23	adamu	adamu	PROPN
gujaf-285	79	24	lawal	lawal	PROPN
gujaf-285	79	25	bello	bello	PROPN
gujaf-285	79	26	,	,	PUNCT
gujaf-285	79	27	prof	prof	PROPN
gujaf-285	79	28	.	.	PUNCT
gujaf-285	80	1	j.	j.	PROPN
gujaf-285	80	2	okpanachi	okpanachi	PROPN
gujaf-285	80	3	,	,	PUNCT
gujaf-285	80	4	prof	prof	PROPN
gujaf-285	80	5	.	.	PUNCT
gujaf-285	81	1	t.	t.	PROPN
gujaf-285	81	2	nyor	nyor	PROPN
gujaf-285	81	3	and	and	CCONJ
gujaf-285	81	4	lateef	lateef	PROPN
gujaf-285	81	5	olumude	olumude	PROPN
gujaf-285	81	6	mustapha	mustapha	PROPN
gujaf-285	81	7	(	(	PUNCT
gujaf-285	81	8	ph.d	ph.d	PROPN
gujaf-285	81	9	)	)	PUNCT
gujaf-285	81	10	does	do	VERB
gujaf-285	81	11	esg	esg	PROPN
gujaf-285	81	12	investment	investment	NOUN
gujaf-285	81	13	impact	impact	NOUN
gujaf-285	81	14	the	the	DET
gujaf-285	81	15	financial	financial	ADJ
gujaf-285	81	16	sustainability	sustainability	NOUN
gujaf-285	81	17	of	of	ADP
gujaf-285	81	18	nigerian	nigerian	ADJ
gujaf-285	81	19	energy	energy	NOUN
gujaf-285	81	20	companies	company	NOUN
gujaf-285	81	21	:	:	PUNCT
gujaf-285	81	22	a	a	DET
gujaf-285	81	23	panel	panel	NOUN
gujaf-285	81	24	regression	regression	NOUN
gujaf-285	81	25	approach	approach	NOUN
gujaf-285	81	26	?	?	PUNCT
gujaf-285	82	1	tajudeen	tajudeen	NOUN
gujaf-285	82	2	alaburo	alaburo	PROPN
gujaf-285	82	3	,	,	PUNCT
gujaf-285	82	4	abdulsalam	abdulsalam	PROPN
gujaf-285	82	5	and	and	CCONJ
gujaf-285	82	6	adedeji	adedeji	PROPN
gujaf-285	82	7	daniel	daniel	PROPN
gujaf-285	82	8	gbadebo	gbadebo	PROPN
gujaf-285	82	9	board	board	PROPN
gujaf-285	82	10	attributes	attribute	NOUN
gujaf-285	82	11	and	and	CCONJ
gujaf-285	82	12	sustainability	sustainability	NOUN
gujaf-285	82	13	reporting	reporting	NOUN
gujaf-285	82	14	of	of	ADP
gujaf-285	82	15	listed	list	VERB
gujaf-285	82	16	firms	firm	NOUN
gujaf-285	82	17	in	in	ADP
gujaf-285	82	18	nigeria	nigeria	PROPN
gujaf-285	82	19	idris	idris	PROPN
gujaf-285	82	20	mohammed	mohammed	PROPN
gujaf-285	82	21	,	,	PUNCT
gujaf-285	82	22	bejamin	bejamin	PROPN
gujaf-285	82	23	k	k	PROPN
gujaf-285	82	24	,	,	PUNCT
gujaf-285	82	25	gugong	gugong	PROPN
gujaf-285	82	26	phd	phd	PROPN
gujaf-285	82	27	,	,	PUNCT
gujaf-285	82	28	rofiat	rofiat	PROPN
gujaf-285	82	29	adedokun	adedokun	PROPN
gujaf-285	82	30	,	,	PUNCT
gujaf-285	82	31	abdulrahman	abdulrahman	PROPN
gujaf-285	82	32	a	a	PRON
gujaf-285	82	33	,	,	PUNCT
gujaf-285	82	34	olorunloga	olorunloga	ADJ
gujaf-285	82	35	and	and	CCONJ
gujaf-285	82	36	mark	mark	NOUN
gujaf-285	82	37	,	,	PUNCT
gujaf-285	82	38	g	g	PROPN
gujaf-285	82	39	,	,	PUNCT
gujaf-285	82	40	tagwai	tagwai	PROPN
gujaf-285	82	41	mediating	mediate	VERB
gujaf-285	82	42	effect	effect	NOUN
gujaf-285	82	43	of	of	ADP
gujaf-285	82	44	internal	internal	ADJ
gujaf-285	82	45	auditors	auditor	NOUN
gujaf-285	82	46	’	’	PART
gujaf-285	82	47	ethical	ethical	ADJ
gujaf-285	82	48	conduct	conduct	NOUN
gujaf-285	82	49	on	on	ADP
gujaf-285	82	50	the	the	DET
gujaf-285	82	51	relationship	relationship	NOUN
gujaf-285	82	52	between	between	ADP
gujaf-285	82	53	usage	usage	NOUN
gujaf-285	82	54	of	of	ADP
gujaf-285	82	55	information	information	NOUN
gujaf-285	82	56	technology	technology	NOUN
gujaf-285	82	57	,	,	PUNCT
gujaf-285	82	58	management	management	NOUN
gujaf-285	82	59	support	support	NOUN
gujaf-285	82	60	for	for	ADP
gujaf-285	82	61	internal	internal	ADJ
gujaf-285	82	62	audit	audit	NOUN
gujaf-285	82	63	department	department	NOUN
gujaf-285	82	64	,	,	PUNCT
gujaf-285	82	65	and	and	CCONJ
gujaf-285	82	66	internal	internal	ADJ
gujaf-285	82	67	audit	audit	NOUN
gujaf-285	82	68	effectiveness	effectiveness	NOUN
gujaf-285	82	69	:	:	PUNCT
gujaf-285	82	70	a	a	DET
gujaf-285	82	71	conceptual	conceptual	ADJ
gujaf-285	82	72	framework	framework	NOUN
gujaf-285	82	73	nura	nura	PROPN
gujaf-285	82	74	badamasi	badamasi	PROPN
gujaf-285	82	75	,	,	PUNCT
gujaf-285	82	76	adura	adura	NOUN
gujaf-285	82	77	binti	binti	PROPN
gujaf-285	82	78	ahmad	ahmad	PROPN
gujaf-285	82	79	gusau	gusau	PROPN
gujaf-285	82	80	journal	journal	PROPN
gujaf-285	82	81	of	of	ADP
gujaf-285	82	82	accounting	accounting	NOUN
gujaf-285	82	83	and	and	CCONJ
gujaf-285	82	84	finance	finance	NOUN
gujaf-285	82	85	,	,	PUNCT
gujaf-285	82	86	vol	vol	NOUN
gujaf-285	82	87	.	.	PROPN
gujaf-285	82	88	5	5	NUM
gujaf-285	82	89	,	,	PUNCT
gujaf-285	82	90	issue	issue	NOUN
gujaf-285	82	91	1	1	NUM
gujaf-285	82	92	,	,	PUNCT
gujaf-285	82	93	april	april	PROPN
gujaf-285	82	94	,	,	PUNCT
gujaf-285	82	95	2024	2024	NUM
gujaf-285	82	96	237	237	NUM
gujaf-285	82	97	board	board	NOUN
gujaf-285	82	98	attributes	attribute	NOUN
gujaf-285	82	99	and	and	CCONJ
gujaf-285	82	100	timeliness	timeliness	NOUN
gujaf-285	82	101	of	of	ADP
gujaf-285	82	102	financial	financial	ADJ
gujaf-285	82	103	reports	report	NOUN
gujaf-285	82	104	of	of	ADP
gujaf-285	82	105	listed	list	VERB
gujaf-285	82	106	non	non	ADJ
gujaf-285	82	107	-	-	ADJ
gujaf-285	82	108	financial	financial	ADJ
gujaf-285	82	109	firms	firm	NOUN
gujaf-285	82	110	in	in	ADP
gujaf-285	82	111	nigeria	nigeria	PROPN
gujaf-285	82	112	rashida	rashida	PROPN
gujaf-285	82	113	lawal	lawal	PROPN
gujaf-285	82	114	phd	phd	PROPN
gujaf-285	82	115	,	,	PUNCT
gujaf-285	82	116	department	department	NOUN
gujaf-285	82	117	of	of	ADP
gujaf-285	82	118	accounting	accounting	PROPN
gujaf-285	82	119	,	,	PUNCT
gujaf-285	82	120	bayero	bayero	PROPN
gujaf-285	82	121	university	university	PROPN
gujaf-285	82	122	kano	kano	PROPN
gujaf-285	82	123	rashlawal@yahoo.com	rashlawal@yahoo.com	PROPN
gujaf-285	82	124	08036596226	08036596226	NUM
gujaf-285	82	125	prof	prof	PROPN
gujaf-285	82	126	.	.	PUNCT
gujaf-285	83	1	kabir	kabir	PROPN
gujaf-285	83	2	hamid	hamid	PROPN
gujaf-285	83	3	tahir	tahir	PROPN
gujaf-285	83	4	department	department	PROPN
gujaf-285	83	5	of	of	ADP
gujaf-285	83	6	accounting	accounting	PROPN
gujaf-285	83	7	,	,	PUNCT
gujaf-285	83	8	bayero	bayero	PROPN
gujaf-285	83	9	university	university	PROPN
gujaf-285	83	10	kano	kano	PROPN
gujaf-285	83	11	khtahir2004@yahoo.com	khtahir2004@yahoo.com	X
gujaf-285	83	12	08028376563	08028376563	NUM
gujaf-285	84	1	abstract	abstract	ADV
gujaf-285	84	2	this	this	DET
gujaf-285	84	3	study	study	NOUN
gujaf-285	84	4	is	be	AUX
gujaf-285	84	5	on	on	ADP
gujaf-285	84	6	board	board	NOUN
gujaf-285	84	7	attributes	attribute	NOUN
gujaf-285	84	8	and	and	CCONJ
gujaf-285	84	9	timeliness	timeliness	NOUN
gujaf-285	84	10	of	of	ADP
gujaf-285	84	11	financial	financial	ADJ
gujaf-285	84	12	reports	report	NOUN
gujaf-285	84	13	of	of	ADP
gujaf-285	84	14	listed	list	VERB
gujaf-285	84	15	non	non	ADJ
gujaf-285	84	16	-	-	ADJ
gujaf-285	84	17	financial	financial	ADJ
gujaf-285	84	18	firms	firm	NOUN
gujaf-285	84	19	in	in	ADP
gujaf-285	84	20	nigeria	nigeria	PROPN
gujaf-285	84	21	.	.	PUNCT
gujaf-285	85	1	the	the	DET
gujaf-285	85	2	study	study	NOUN
gujaf-285	85	3	covers	cover	VERB
gujaf-285	85	4	a	a	DET
gujaf-285	85	5	period	period	NOUN
gujaf-285	85	6	of	of	ADP
gujaf-285	85	7	ten	ten	NUM
gujaf-285	85	8	(	(	PUNCT
gujaf-285	85	9	10	10	NUM
gujaf-285	85	10	)	)	PUNCT
gujaf-285	85	11	years	year	NOUN
gujaf-285	85	12	from	from	ADP
gujaf-285	85	13	2011	2011	NUM
gujaf-285	85	14	to	to	ADP
gujaf-285	85	15	2020	2020	NUM
gujaf-285	85	16	.	.	PUNCT
gujaf-285	86	1	the	the	DET
gujaf-285	86	2	study	study	NOUN
gujaf-285	86	3	embraced	embrace	VERB
gujaf-285	86	4	the	the	DET
gujaf-285	86	5	correlational	correlational	ADJ
gujaf-285	86	6	research	research	NOUN
gujaf-285	86	7	design	design	NOUN
gujaf-285	86	8	.	.	PUNCT
gujaf-285	87	1	the	the	DET
gujaf-285	87	2	population	population	NOUN
gujaf-285	87	3	of	of	ADP
gujaf-285	87	4	the	the	DET
gujaf-285	87	5	study	study	NOUN
gujaf-285	87	6	comprises	comprise	NOUN
gujaf-285	87	7	of	of	ADP
gujaf-285	87	8	one	one	NUM
gujaf-285	87	9	hundred	hundred	NUM
gujaf-285	87	10	and	and	CCONJ
gujaf-285	87	11	fourteen	fourteen	NUM
gujaf-285	87	12	(	(	PUNCT
gujaf-285	87	13	114	114	NUM
gujaf-285	87	14	)	)	PUNCT
gujaf-285	87	15	non	non	ADJ
gujaf-285	87	16	-	-	ADJ
gujaf-285	87	17	financial	financial	ADJ
gujaf-285	87	18	firms	firm	NOUN
gujaf-285	87	19	that	that	PRON
gujaf-285	87	20	are	be	AUX
gujaf-285	87	21	listed	list	VERB
gujaf-285	87	22	on	on	ADP
gujaf-285	87	23	the	the	DET
gujaf-285	87	24	nxg	nxg	PROPN
gujaf-285	87	25	as	as	ADP
gujaf-285	87	26	at	at	ADP
gujaf-285	87	27	31st	31st	NOUN
gujaf-285	87	28	december	december	PROPN
gujaf-285	87	29	2020	2020	NUM
gujaf-285	87	30	out	out	ADP
gujaf-285	87	31	of	of	ADP
gujaf-285	87	32	which	which	PRON
gujaf-285	87	33	sixty	sixty	NUM
gujaf-285	87	34	(	(	PUNCT
gujaf-285	87	35	60	60	NUM
gujaf-285	87	36	)	)	PUNCT
gujaf-285	87	37	was	be	AUX
gujaf-285	87	38	selected	select	VERB
gujaf-285	87	39	using	use	VERB
gujaf-285	87	40	a	a	DET
gujaf-285	87	41	two	two	NUM
gujaf-285	87	42	-	-	PUNCT
gujaf-285	87	43	point	point	NOUN
gujaf-285	87	44	filter	filter	NOUN
gujaf-285	87	45	to	to	PART
gujaf-285	87	46	eliminate	eliminate	VERB
gujaf-285	87	47	the	the	DET
gujaf-285	87	48	firms	firm	NOUN
gujaf-285	87	49	that	that	PRON
gujaf-285	87	50	has	have	AUX
gujaf-285	87	51	not	not	PART
gujaf-285	87	52	fulfil	fulfil	VERB
gujaf-285	87	53	the	the	DET
gujaf-285	87	54	criteria	criterion	NOUN
gujaf-285	87	55	for	for	ADP
gujaf-285	87	56	the	the	DET
gujaf-285	87	57	sample	sample	NOUN
gujaf-285	87	58	selection	selection	NOUN
gujaf-285	87	59	for	for	ADP
gujaf-285	87	60	the	the	DET
gujaf-285	87	61	study	study	NOUN
gujaf-285	87	62	.	.	PUNCT
gujaf-285	88	1	the	the	DET
gujaf-285	88	2	dependent	dependent	ADJ
gujaf-285	88	3	variable	variable	NOUN
gujaf-285	88	4	of	of	ADP
gujaf-285	88	5	the	the	DET
gujaf-285	88	6	study	study	NOUN
gujaf-285	88	7	is	be	AUX
gujaf-285	88	8	timeliness	timeliness	NOUN
gujaf-285	88	9	of	of	ADP
gujaf-285	88	10	financial	financial	ADJ
gujaf-285	88	11	reports	report	NOUN
gujaf-285	88	12	and	and	CCONJ
gujaf-285	88	13	is	be	AUX
gujaf-285	88	14	proxied	proxie	VERB
gujaf-285	88	15	by	by	ADP
gujaf-285	88	16	audit	audit	NOUN
gujaf-285	88	17	report	report	NOUN
gujaf-285	88	18	lag	lag	NOUN
gujaf-285	88	19	.	.	PUNCT
gujaf-285	89	1	the	the	DET
gujaf-285	89	2	independent	independent	ADJ
gujaf-285	89	3	variable	variable	NOUN
gujaf-285	89	4	which	which	PRON
gujaf-285	89	5	is	be	AUX
gujaf-285	89	6	board	board	NOUN
gujaf-285	89	7	attributes	attribute	NOUN
gujaf-285	89	8	is	be	AUX
gujaf-285	89	9	proxied	proxie	VERB
gujaf-285	89	10	by	by	ADP
gujaf-285	89	11	board	board	NOUN
gujaf-285	89	12	size	size	NOUN
gujaf-285	89	13	and	and	CCONJ
gujaf-285	89	14	board	board	NOUN
gujaf-285	89	15	gender	gender	NOUN
gujaf-285	89	16	.	.	PUNCT
gujaf-285	90	1	while	while	SCONJ
gujaf-285	90	2	the	the	DET
gujaf-285	90	3	control	control	NOUN
gujaf-285	90	4	variable	variable	ADJ
gujaf-285	90	5	profitability	profitability	NOUN
gujaf-285	90	6	and	and	CCONJ
gujaf-285	90	7	firm	firm	ADJ
gujaf-285	90	8	size	size	NOUN
gujaf-285	90	9	.	.	PUNCT
gujaf-285	91	1	board	board	NOUN
gujaf-285	91	2	attribute	attribute	NOUN
gujaf-285	91	3	was	be	AUX
gujaf-285	91	4	found	find	VERB
gujaf-285	91	5	to	to	PART
gujaf-285	91	6	have	have	VERB
gujaf-285	91	7	a	a	DET
gujaf-285	91	8	negative	negative	ADJ
gujaf-285	91	9	and	and	CCONJ
gujaf-285	91	10	significant	significant	ADJ
gujaf-285	91	11	impact	impact	NOUN
gujaf-285	91	12	on	on	ADP
gujaf-285	91	13	timeliness	timeliness	NOUN
gujaf-285	91	14	of	of	ADP
gujaf-285	91	15	financial	financial	ADJ
gujaf-285	91	16	report	report	NOUN
gujaf-285	91	17	of	of	ADP
gujaf-285	91	18	listed	list	VERB
gujaf-285	91	19	nonfinancial	nonfinancial	ADJ
gujaf-285	91	20	firms	firm	NOUN
gujaf-285	91	21	in	in	ADP
gujaf-285	91	22	nigeria	nigeria	PROPN
gujaf-285	91	23	.	.	PUNCT
gujaf-285	92	1	this	this	PRON
gujaf-285	92	2	implies	imply	VERB
gujaf-285	92	3	that	that	SCONJ
gujaf-285	92	4	for	for	ADP
gujaf-285	92	5	every	every	DET
gujaf-285	92	6	increase	increase	NOUN
gujaf-285	92	7	in	in	ADP
gujaf-285	92	8	the	the	DET
gujaf-285	92	9	board	board	NOUN
gujaf-285	92	10	size	size	NOUN
gujaf-285	92	11	and	and	CCONJ
gujaf-285	92	12	an	an	DET
gujaf-285	92	13	increase	increase	NOUN
gujaf-285	92	14	in	in	ADP
gujaf-285	92	15	the	the	DET
gujaf-285	92	16	number	number	NOUN
gujaf-285	92	17	of	of	ADP
gujaf-285	92	18	females	female	NOUN
gujaf-285	92	19	on	on	ADP
gujaf-285	92	20	the	the	DET
gujaf-285	92	21	board	board	NOUN
gujaf-285	92	22	,	,	PUNCT
gujaf-285	92	23	there	there	PRON
gujaf-285	92	24	is	be	VERB
gujaf-285	92	25	a	a	DET
gujaf-285	92	26	significant	significant	ADJ
gujaf-285	92	27	reduction	reduction	NOUN
gujaf-285	92	28	in	in	ADP
gujaf-285	92	29	the	the	DET
gujaf-285	92	30	audit	audit	NOUN
gujaf-285	92	31	report	report	NOUN
gujaf-285	92	32	lag	lag	VERB
gujaf-285	92	33	among	among	ADP
gujaf-285	92	34	listed	list	VERB
gujaf-285	92	35	non	non	ADJ
gujaf-285	92	36	-	-	ADJ
gujaf-285	92	37	financial	financial	ADJ
gujaf-285	92	38	firms	firm	NOUN
gujaf-285	92	39	in	in	ADP
gujaf-285	92	40	nigeria	nigeria	PROPN
gujaf-285	92	41	.	.	PUNCT
gujaf-285	93	1	it	it	PRON
gujaf-285	93	2	can	can	AUX
gujaf-285	93	3	be	be	AUX
gujaf-285	93	4	concluded	conclude	VERB
gujaf-285	93	5	that	that	SCONJ
gujaf-285	93	6	board	board	NOUN
gujaf-285	93	7	attribute	attribute	NOUN
gujaf-285	93	8	reduces	reduce	VERB
gujaf-285	93	9	audit	audit	NOUN
gujaf-285	93	10	report	report	NOUN
gujaf-285	93	11	delay	delay	NOUN
gujaf-285	93	12	among	among	ADP
gujaf-285	93	13	listed	list	VERB
gujaf-285	93	14	non	non	ADJ
gujaf-285	93	15	-	-	ADJ
gujaf-285	93	16	financial	financial	ADJ
gujaf-285	93	17	firms	firm	NOUN
gujaf-285	93	18	in	in	ADP
gujaf-285	93	19	nigeria	nigeria	PROPN
gujaf-285	93	20	.	.	PUNCT
gujaf-285	94	1	it	it	PRON
gujaf-285	94	2	is	be	AUX
gujaf-285	94	3	therefore	therefore	ADV
gujaf-285	94	4	recommended	recommend	VERB
gujaf-285	94	5	that	that	SCONJ
gujaf-285	94	6	the	the	DET
gujaf-285	94	7	board	board	NOUN
gujaf-285	94	8	of	of	ADP
gujaf-285	94	9	directors	director	NOUN
gujaf-285	94	10	of	of	ADP
gujaf-285	94	11	listed	list	VERB
gujaf-285	94	12	non	non	ADJ
gujaf-285	94	13	-	-	ADJ
gujaf-285	94	14	financial	financial	ADJ
gujaf-285	94	15	firms	firm	NOUN
gujaf-285	94	16	should	should	AUX
gujaf-285	94	17	reduce	reduce	VERB
gujaf-285	94	18	the	the	DET
gujaf-285	94	19	level	level	NOUN
gujaf-285	94	20	of	of	ADP
gujaf-285	94	21	leverage	leverage	NOUN
gujaf-285	94	22	in	in	ADP
gujaf-285	94	23	their	their	PRON
gujaf-285	94	24	capital	capital	NOUN
gujaf-285	94	25	structure	structure	NOUN
gujaf-285	94	26	since	since	SCONJ
gujaf-285	94	27	it	it	PRON
gujaf-285	94	28	was	be	AUX
gujaf-285	94	29	found	find	VERB
gujaf-285	94	30	that	that	PRON
gujaf-285	94	31	delay	delay	NOUN
gujaf-285	94	32	in	in	ADP
gujaf-285	94	33	audit	audit	NOUN
gujaf-285	94	34	report	report	NOUN
gujaf-285	94	35	increases	increase	VERB
gujaf-285	94	36	with	with	ADP
gujaf-285	94	37	an	an	DET
gujaf-285	94	38	increase	increase	NOUN
gujaf-285	94	39	in	in	ADP
gujaf-285	94	40	leverage	leverage	NOUN
gujaf-285	94	41	.	.	PUNCT
gujaf-285	95	1	keywords	keyword	NOUN
gujaf-285	95	2	:	:	PUNCT
gujaf-285	95	3	board	board	NOUN
gujaf-285	95	4	attributes	attribute	NOUN
gujaf-285	95	5	,	,	PUNCT
gujaf-285	95	6	timeliness	timeliness	NOUN
gujaf-285	95	7	of	of	ADP
gujaf-285	95	8	financial	financial	ADJ
gujaf-285	95	9	reports	report	NOUN
gujaf-285	95	10	,	,	PUNCT
gujaf-285	95	11	listed	list	VERB
gujaf-285	95	12	non	non	ADJ
gujaf-285	95	13	-	-	ADJ
gujaf-285	95	14	financial	financial	ADJ
gujaf-285	95	15	firms	firm	NOUN
gujaf-285	95	16	1	1	NUM
gujaf-285	95	17	.	.	PUNCT
gujaf-285	96	1	introduction	introduction	NOUN
gujaf-285	96	2	in	in	ADP
gujaf-285	96	3	the	the	DET
gujaf-285	96	4	ever	ever	ADV
gujaf-285	96	5	-	-	PUNCT
gujaf-285	96	6	evolving	evolve	VERB
gujaf-285	96	7	landscape	landscape	NOUN
gujaf-285	96	8	of	of	ADP
gujaf-285	96	9	corporate	corporate	ADJ
gujaf-285	96	10	governance	governance	NOUN
gujaf-285	96	11	and	and	CCONJ
gujaf-285	96	12	financial	financial	ADJ
gujaf-285	96	13	transparency	transparency	NOUN
gujaf-285	96	14	,	,	PUNCT
gujaf-285	96	15	the	the	DET
gujaf-285	96	16	effect	effect	NOUN
gujaf-285	96	17	of	of	ADP
gujaf-285	96	18	company	company	NOUN
gujaf-285	96	19	’s	’s	PART
gujaf-285	96	20	board	board	NOUN
gujaf-285	96	21	of	of	ADP
gujaf-285	96	22	directors	director	NOUN
gujaf-285	96	23	stands	stand	VERB
gujaf-285	96	24	as	as	ADP
gujaf-285	96	25	a	a	DET
gujaf-285	96	26	beacon	beacon	NOUN
gujaf-285	96	27	of	of	ADP
gujaf-285	96	28	integrity	integrity	NOUN
gujaf-285	96	29	and	and	CCONJ
gujaf-285	96	30	accountability	accountability	NOUN
gujaf-285	96	31	.	.	PUNCT
gujaf-285	97	1	the	the	DET
gujaf-285	97	2	attributes	attribute	NOUN
gujaf-285	97	3	of	of	ADP
gujaf-285	97	4	a	a	DET
gujaf-285	97	5	board	board	NOUN
gujaf-285	97	6	are	be	AUX
gujaf-285	97	7	the	the	DET
gujaf-285	97	8	bedrock	bedrock	NOUN
gujaf-285	97	9	upon	upon	SCONJ
gujaf-285	97	10	which	which	PRON
gujaf-285	97	11	an	an	DET
gujaf-285	97	12	organization	organization	NOUN
gujaf-285	97	13	's	's	PART
gujaf-285	97	14	trustworthiness	trustworthiness	NOUN
gujaf-285	97	15	is	be	AUX
gujaf-285	97	16	built	build	VERB
gujaf-285	97	17	,	,	PUNCT
gujaf-285	97	18	and	and	CCONJ
gujaf-285	97	19	one	one	NUM
gujaf-285	97	20	crucial	crucial	ADJ
gujaf-285	97	21	dimension	dimension	NOUN
gujaf-285	97	22	of	of	ADP
gujaf-285	97	23	this	this	DET
gujaf-285	97	24	trust	trust	NOUN
gujaf-285	97	25	is	be	AUX
gujaf-285	97	26	the	the	DET
gujaf-285	97	27	mailto:rashlawal@yahoo.com	mailto:rashlawal@yahoo.com	PROPN
gujaf-285	97	28	mailto:khtahir2004@yahoo.com	mailto:khtahir2004@yahoo.com	PROPN
gujaf-285	97	29	gusau	gusau	PROPN
gujaf-285	97	30	journal	journal	PROPN
gujaf-285	97	31	of	of	ADP
gujaf-285	97	32	accounting	accounting	NOUN
gujaf-285	97	33	and	and	CCONJ
gujaf-285	97	34	finance	finance	NOUN
gujaf-285	97	35	,	,	PUNCT
gujaf-285	97	36	vol	vol	NOUN
gujaf-285	97	37	.	.	PROPN
gujaf-285	97	38	5	5	NUM
gujaf-285	97	39	,	,	PUNCT
gujaf-285	97	40	issue	issue	NOUN
gujaf-285	97	41	1	1	NUM
gujaf-285	97	42	,	,	PUNCT
gujaf-285	97	43	april	april	PROPN
gujaf-285	97	44	,	,	PUNCT
gujaf-285	97	45	2024	2024	NUM
gujaf-285	97	46	238	238	NUM
gujaf-285	97	47	timely	timely	ADJ
gujaf-285	97	48	and	and	CCONJ
gujaf-285	97	49	accurate	accurate	ADJ
gujaf-285	97	50	dissemination	dissemination	NOUN
gujaf-285	97	51	of	of	ADP
gujaf-285	97	52	financial	financial	ADJ
gujaf-285	97	53	information	information	NOUN
gujaf-285	97	54	.	.	PUNCT
gujaf-285	98	1	timeliness	timeliness	NOUN
gujaf-285	98	2	in	in	ADP
gujaf-285	98	3	financial	financial	ADJ
gujaf-285	98	4	reporting	reporting	NOUN
gujaf-285	98	5	is	be	AUX
gujaf-285	98	6	not	not	PART
gujaf-285	98	7	merely	merely	ADV
gujaf-285	98	8	a	a	DET
gujaf-285	98	9	regulatory	regulatory	ADJ
gujaf-285	98	10	obligation	obligation	NOUN
gujaf-285	98	11	;	;	PUNCT
gujaf-285	98	12	it	it	PRON
gujaf-285	98	13	is	be	AUX
gujaf-285	98	14	a	a	DET
gujaf-285	98	15	vital	vital	ADJ
gujaf-285	98	16	element	element	NOUN
gujaf-285	98	17	that	that	PRON
gujaf-285	98	18	defines	define	VERB
gujaf-285	98	19	the	the	DET
gujaf-285	98	20	effectiveness	effectiveness	NOUN
gujaf-285	98	21	and	and	CCONJ
gujaf-285	98	22	credibility	credibility	NOUN
gujaf-285	98	23	of	of	ADP
gujaf-285	98	24	a	a	DET
gujaf-285	98	25	board	board	NOUN
gujaf-285	98	26	's	's	PART
gujaf-285	98	27	stewardship	stewardship	NOUN
gujaf-285	98	28	.	.	PUNCT
gujaf-285	99	1	in	in	ADP
gujaf-285	99	2	this	this	DET
gujaf-285	99	3	era	era	NOUN
gujaf-285	99	4	of	of	ADP
gujaf-285	99	5	information	information	NOUN
gujaf-285	99	6	acceleration	acceleration	NOUN
gujaf-285	99	7	,	,	PUNCT
gujaf-285	99	8	where	where	SCONJ
gujaf-285	99	9	markets	market	NOUN
gujaf-285	99	10	move	move	VERB
gujaf-285	99	11	at	at	ADP
gujaf-285	99	12	lightning	lightning	NOUN
gujaf-285	99	13	speed	speed	NOUN
gujaf-285	99	14	,	,	PUNCT
gujaf-285	99	15	the	the	DET
gujaf-285	99	16	ability	ability	NOUN
gujaf-285	99	17	of	of	ADP
gujaf-285	99	18	a	a	DET
gujaf-285	99	19	board	board	NOUN
gujaf-285	99	20	to	to	PART
gujaf-285	99	21	ensure	ensure	VERB
gujaf-285	99	22	the	the	DET
gujaf-285	99	23	punctual	punctual	ADJ
gujaf-285	99	24	release	release	NOUN
gujaf-285	99	25	of	of	ADP
gujaf-285	99	26	financial	financial	ADJ
gujaf-285	99	27	data	datum	NOUN
gujaf-285	99	28	is	be	AUX
gujaf-285	99	29	fundamental	fundamental	ADJ
gujaf-285	99	30	,	,	PUNCT
gujaf-285	99	31	influencing	influence	VERB
gujaf-285	99	32	not	not	PART
gujaf-285	99	33	only	only	ADV
gujaf-285	99	34	the	the	DET
gujaf-285	99	35	present	present	ADJ
gujaf-285	99	36	performance	performance	NOUN
gujaf-285	99	37	but	but	CCONJ
gujaf-285	99	38	also	also	ADV
gujaf-285	99	39	the	the	DET
gujaf-285	99	40	future	future	ADJ
gujaf-285	99	41	prospects	prospect	NOUN
gujaf-285	99	42	of	of	ADP
gujaf-285	99	43	an	an	DET
gujaf-285	99	44	enterprise	enterprise	NOUN
gujaf-285	99	45	.	.	PUNCT
gujaf-285	100	1	in	in	ADP
gujaf-285	100	2	this	this	DET
gujaf-285	100	3	exploration	exploration	NOUN
gujaf-285	100	4	,	,	PUNCT
gujaf-285	100	5	we	we	PRON
gujaf-285	100	6	delve	delve	VERB
gujaf-285	100	7	into	into	ADP
gujaf-285	100	8	the	the	DET
gujaf-285	100	9	intertwined	intertwine	VERB
gujaf-285	100	10	concepts	concept	NOUN
gujaf-285	100	11	of	of	ADP
gujaf-285	100	12	board	board	NOUN
gujaf-285	100	13	attributes	attribute	NOUN
gujaf-285	100	14	and	and	CCONJ
gujaf-285	100	15	the	the	DET
gujaf-285	100	16	timeliness	timeliness	NOUN
gujaf-285	100	17	of	of	ADP
gujaf-285	100	18	financial	financial	ADJ
gujaf-285	100	19	reporting	reporting	NOUN
gujaf-285	100	20	,	,	PUNCT
gujaf-285	100	21	unveiling	unveil	VERB
gujaf-285	100	22	their	their	PRON
gujaf-285	100	23	profound	profound	ADJ
gujaf-285	100	24	implications	implication	NOUN
gujaf-285	100	25	for	for	ADP
gujaf-285	100	26	business	business	NOUN
gujaf-285	100	27	success	success	NOUN
gujaf-285	100	28	and	and	CCONJ
gujaf-285	100	29	stakeholder	stakeholder	NOUN
gujaf-285	100	30	confidence	confidence	NOUN
gujaf-285	100	31	.	.	PUNCT
gujaf-285	101	1	one	one	NUM
gujaf-285	101	2	important	important	ADJ
gujaf-285	101	3	factor	factor	NOUN
gujaf-285	101	4	that	that	PRON
gujaf-285	101	5	determines	determine	VERB
gujaf-285	101	6	the	the	DET
gujaf-285	101	7	financial	financial	ADJ
gujaf-285	101	8	reporting	reporting	NOUN
gujaf-285	101	9	quality	quality	NOUN
gujaf-285	101	10	and	and	CCONJ
gujaf-285	101	11	adds	add	VERB
gujaf-285	101	12	to	to	ADP
gujaf-285	101	13	its	its	PRON
gujaf-285	101	14	relevance	relevance	NOUN
gujaf-285	101	15	is	be	AUX
gujaf-285	101	16	the	the	DET
gujaf-285	101	17	timeliness	timeliness	NOUN
gujaf-285	101	18	of	of	ADP
gujaf-285	101	19	the	the	DET
gujaf-285	101	20	information	information	NOUN
gujaf-285	101	21	reported	report	VERB
gujaf-285	101	22	in	in	ADP
gujaf-285	101	23	financial	financial	ADJ
gujaf-285	101	24	reports	report	NOUN
gujaf-285	101	25	(	(	PUNCT
gujaf-285	101	26	ashraf	ashraf	NOUN
gujaf-285	101	27	et	et	PROPN
gujaf-285	101	28	al	al	PROPN
gujaf-285	101	29	.	.	PROPN
gujaf-285	101	30	,	,	PUNCT
gujaf-285	101	31	2020	2020	NUM
gujaf-285	101	32	)	)	PUNCT
gujaf-285	101	33	.	.	PUNCT
gujaf-285	102	1	one	one	NUM
gujaf-285	102	2	of	of	ADP
gujaf-285	102	3	the	the	DET
gujaf-285	102	4	keystones	keystone	NOUN
gujaf-285	102	5	of	of	ADP
gujaf-285	102	6	a	a	DET
gujaf-285	102	7	robust	robust	ADJ
gujaf-285	102	8	and	and	CCONJ
gujaf-285	102	9	transparent	transparent	ADJ
gujaf-285	102	10	financial	financial	ADJ
gujaf-285	102	11	system	system	NOUN
gujaf-285	102	12	is	be	AUX
gujaf-285	102	13	timely	timely	ADV
gujaf-285	102	14	financial	financial	ADJ
gujaf-285	102	15	reporting	reporting	NOUN
gujaf-285	102	16	(	(	PUNCT
gujaf-285	102	17	basuony	basuony	PROPN
gujaf-285	102	18	et	et	PROPN
gujaf-285	102	19	al	al	PROPN
gujaf-285	102	20	,	,	PUNCT
gujaf-285	102	21	2016	2016	NUM
gujaf-285	102	22	)	)	PUNCT
gujaf-285	102	23	.	.	PUNCT
gujaf-285	103	1	being	be	AUX
gujaf-285	103	2	timely	timely	ADV
gujaf-285	103	3	implies	imply	VERB
gujaf-285	103	4	providing	provide	VERB
gujaf-285	103	5	accounting	accounting	NOUN
gujaf-285	103	6	data	datum	NOUN
gujaf-285	103	7	to	to	ADP
gujaf-285	103	8	different	different	ADJ
gujaf-285	103	9	users	user	NOUN
gujaf-285	103	10	at	at	ADP
gujaf-285	103	11	the	the	DET
gujaf-285	103	12	exact	exact	ADJ
gujaf-285	103	13	moment	moment	NOUN
gujaf-285	103	14	they	they	PRON
gujaf-285	103	15	need	need	VERB
gujaf-285	103	16	it	it	PRON
gujaf-285	103	17	,	,	PUNCT
gujaf-285	103	18	so	so	SCONJ
gujaf-285	103	19	as	as	SCONJ
gujaf-285	103	20	to	to	PART
gujaf-285	103	21	avoid	avoid	VERB
gujaf-285	103	22	events	event	NOUN
gujaf-285	103	23	taking	take	VERB
gujaf-285	103	24	precedence	precedence	NOUN
gujaf-285	103	25	over	over	ADP
gujaf-285	103	26	it	it	PRON
gujaf-285	103	27	.	.	PUNCT
gujaf-285	104	1	this	this	PRON
gujaf-285	104	2	is	be	AUX
gujaf-285	104	3	due	due	ADJ
gujaf-285	104	4	to	to	ADP
gujaf-285	104	5	the	the	DET
gujaf-285	104	6	fact	fact	NOUN
gujaf-285	104	7	that	that	SCONJ
gujaf-285	104	8	information	information	NOUN
gujaf-285	104	9	that	that	PRON
gujaf-285	104	10	is	be	AUX
gujaf-285	104	11	unavailable	unavailable	ADJ
gujaf-285	104	12	when	when	SCONJ
gujaf-285	104	13	needed	need	VERB
gujaf-285	104	14	will	will	AUX
gujaf-285	104	15	become	become	VERB
gujaf-285	104	16	irrelevant	irrelevant	ADJ
gujaf-285	104	17	.	.	PUNCT
gujaf-285	105	1	the	the	DET
gujaf-285	105	2	promptness	promptness	NOUN
gujaf-285	105	3	of	of	ADP
gujaf-285	105	4	annual	annual	ADJ
gujaf-285	105	5	reports	report	NOUN
gujaf-285	105	6	from	from	ADP
gujaf-285	105	7	audited	audit	VERB
gujaf-285	105	8	organizations	organization	NOUN
gujaf-285	105	9	is	be	AUX
gujaf-285	105	10	thought	think	VERB
gujaf-285	105	11	to	to	PART
gujaf-285	105	12	have	have	VERB
gujaf-285	105	13	a	a	DET
gujaf-285	105	14	significant	significant	ADJ
gujaf-285	105	15	impact	impact	NOUN
gujaf-285	105	16	on	on	ADP
gujaf-285	105	17	how	how	SCONJ
gujaf-285	105	18	helpful	helpful	ADJ
gujaf-285	105	19	the	the	DET
gujaf-285	105	20	information	information	NOUN
gujaf-285	105	21	is	be	AUX
gujaf-285	105	22	for	for	ADP
gujaf-285	105	23	making	make	VERB
gujaf-285	105	24	decisions	decision	NOUN
gujaf-285	105	25	(	(	PUNCT
gujaf-285	105	26	al	al	PROPN
gujaf-285	105	27	-	-	PUNCT
gujaf-285	105	28	ghanem	ghanem	PROPN
gujaf-285	105	29	&	&	CCONJ
gujaf-285	105	30	hegazy	hegazy	PROPN
gujaf-285	105	31	,	,	PUNCT
gujaf-285	105	32	2011	2011	NUM
gujaf-285	105	33	;	;	PUNCT
gujaf-285	105	34	fagbemi	fagbemi	PROPN
gujaf-285	105	35	&	&	CCONJ
gujaf-285	105	36	uadiale	uadiale	PROPN
gujaf-285	105	37	,	,	PUNCT
gujaf-285	105	38	2011	2011	NUM
gujaf-285	105	39	;	;	PUNCT
gujaf-285	105	40	khasharmeh	khasharmeh	PROPN
gujaf-285	105	41	&	&	CCONJ
gujaf-285	105	42	aljifri	aljifri	PROPN
gujaf-285	105	43	2010	2010	NUM
gujaf-285	105	44	;	;	PUNCT
gujaf-285	105	45	al	al	PROPN
gujaf-285	105	46	-	-	PUNCT
gujaf-285	105	47	ajmi	ajmi	PROPN
gujaf-285	105	48	,	,	PUNCT
gujaf-285	105	49	2008	2008	NUM
gujaf-285	105	50	)	)	PUNCT
gujaf-285	105	51	.	.	PUNCT
gujaf-285	106	1	according	accord	VERB
gujaf-285	106	2	to	to	ADP
gujaf-285	106	3	ahmed	ahmed	PROPN
gujaf-285	106	4	(	(	PUNCT
gujaf-285	106	5	2003	2003	NUM
gujaf-285	106	6	)	)	PUNCT
gujaf-285	106	7	,	,	PUNCT
gujaf-285	106	8	timely	timely	ADJ
gujaf-285	106	9	financial	financial	ADJ
gujaf-285	106	10	reporting	reporting	NOUN
gujaf-285	106	11	is	be	AUX
gujaf-285	106	12	a	a	DET
gujaf-285	106	13	crucial	crucial	ADJ
gujaf-285	106	14	qualitative	qualitative	ADJ
gujaf-285	106	15	feature	feature	NOUN
gujaf-285	106	16	that	that	PRON
gujaf-285	106	17	necessitates	necessitate	VERB
gujaf-285	106	18	making	make	VERB
gujaf-285	106	19	financial	financial	ADJ
gujaf-285	106	20	data	datum	NOUN
gujaf-285	106	21	accessible	accessible	ADJ
gujaf-285	106	22	to	to	ADP
gujaf-285	106	23	consumers	consumer	NOUN
gujaf-285	106	24	as	as	ADV
gujaf-285	106	25	soon	soon	ADV
gujaf-285	106	26	as	as	ADP
gujaf-285	106	27	feasible	feasible	ADJ
gujaf-285	106	28	in	in	ADP
gujaf-285	106	29	order	order	NOUN
gujaf-285	106	30	to	to	PART
gujaf-285	106	31	increase	increase	VERB
gujaf-285	106	32	its	its	PRON
gujaf-285	106	33	impact	impact	NOUN
gujaf-285	106	34	and	and	CCONJ
gujaf-285	106	35	relevance	relevance	NOUN
gujaf-285	106	36	.	.	PUNCT
gujaf-285	107	1	the	the	DET
gujaf-285	107	2	securities	securities	PROPN
gujaf-285	107	3	and	and	CCONJ
gujaf-285	107	4	exchange	exchange	PROPN
gujaf-285	107	5	commission	commission	NOUN
gujaf-285	107	6	mandates	mandate	NOUN
gujaf-285	107	7	that	that	PRON
gujaf-285	107	8	companies	company	NOUN
gujaf-285	107	9	should	should	AUX
gujaf-285	107	10	filed	file	VERB
gujaf-285	107	11	the	the	DET
gujaf-285	107	12	audited	audit	VERB
gujaf-285	107	13	reports	report	NOUN
gujaf-285	107	14	with	with	ADP
gujaf-285	107	15	the	the	DET
gujaf-285	107	16	commission	commission	NOUN
gujaf-285	107	17	no	no	ADV
gujaf-285	107	18	later	later	ADV
gujaf-285	107	19	than	than	ADP
gujaf-285	107	20	ninety	ninety	NUM
gujaf-285	107	21	(	(	PUNCT
gujaf-285	107	22	90	90	NUM
gujaf-285	107	23	)	)	PUNCT
gujaf-285	107	24	days	day	NOUN
gujaf-285	107	25	after	after	ADP
gujaf-285	107	26	the	the	DET
gujaf-285	107	27	financial	financial	ADJ
gujaf-285	107	28	year	year	NOUN
gujaf-285	107	29	end	end	NOUN
gujaf-285	107	30	,	,	PUNCT
gujaf-285	107	31	be	be	AUX
gujaf-285	107	32	posted	post	VERB
gujaf-285	107	33	on	on	ADP
gujaf-285	107	34	the	the	DET
gujaf-285	107	35	company	company	NOUN
gujaf-285	107	36	website	website	NOUN
gujaf-285	107	37	with	with	ADP
gujaf-285	107	38	the	the	DET
gujaf-285	107	39	web	web	NOUN
gujaf-285	107	40	address	address	NOUN
gujaf-285	107	41	provided	provide	VERB
gujaf-285	107	42	in	in	ADP
gujaf-285	107	43	the	the	DET
gujaf-285	107	44	newspaper	newspaper	NOUN
gujaf-285	107	45	publications	publication	NOUN
gujaf-285	107	46	,	,	PUNCT
gujaf-285	107	47	and	and	CCONJ
gujaf-285	107	48	published	publish	VERB
gujaf-285	107	49	in	in	ADP
gujaf-285	107	50	at	at	ADV
gujaf-285	107	51	least	least	ADV
gujaf-285	107	52	two	two	NUM
gujaf-285	107	53	(	(	PUNCT
gujaf-285	107	54	2	2	NUM
gujaf-285	107	55	)	)	PUNCT
gujaf-285	107	56	national	national	ADJ
gujaf-285	107	57	daily	daily	ADJ
gujaf-285	107	58	newspapers	newspaper	NOUN
gujaf-285	107	59	no	no	ADV
gujaf-285	107	60	later	later	ADV
gujaf-285	107	61	than	than	ADP
gujaf-285	107	62	twenty	twenty	NUM
gujaf-285	107	63	-	-	PUNCT
gujaf-285	107	64	one	one	NUM
gujaf-285	107	65	(	(	PUNCT
gujaf-285	107	66	21	21	NUM
gujaf-285	107	67	)	)	PUNCT
gujaf-285	107	68	days	day	NOUN
gujaf-285	107	69	before	before	ADP
gujaf-285	107	70	the	the	DET
gujaf-285	107	71	date	date	NOUN
gujaf-285	107	72	of	of	ADP
gujaf-285	107	73	the	the	DET
gujaf-285	107	74	annual	annual	ADJ
gujaf-285	107	75	general	general	ADJ
gujaf-285	107	76	meeting	meeting	NOUN
gujaf-285	107	77	.	.	PUNCT
gujaf-285	108	1	on	on	ADP
gujaf-285	108	2	the	the	DET
gujaf-285	108	3	same	same	ADJ
gujaf-285	108	4	day	day	NOUN
gujaf-285	108	5	as	as	ADP
gujaf-285	108	6	the	the	DET
gujaf-285	108	7	publication	publication	NOUN
gujaf-285	108	8	date	date	NOUN
gujaf-285	108	9	,	,	PUNCT
gujaf-285	108	10	an	an	DET
gujaf-285	108	11	electronic	electronic	ADJ
gujaf-285	108	12	copy	copy	NOUN
gujaf-285	108	13	of	of	ADP
gujaf-285	108	14	the	the	DET
gujaf-285	108	15	publication	publication	NOUN
gujaf-285	108	16	must	must	AUX
gujaf-285	108	17	be	be	AUX
gujaf-285	108	18	lodged	lodge	VERB
gujaf-285	108	19	with	with	ADP
gujaf-285	108	20	the	the	DET
gujaf-285	108	21	nigerian	nigerian	ADJ
gujaf-285	108	22	exchange	exchange	NOUN
gujaf-285	108	23	limited	limit	VERB
gujaf-285	108	24	.	.	PUNCT
gujaf-285	109	1	in	in	ADP
gujaf-285	109	2	spite	spite	NOUN
gujaf-285	109	3	of	of	ADP
gujaf-285	109	4	this	this	PRON
gujaf-285	109	5	,	,	PUNCT
gujaf-285	109	6	sec	sec	PROPN
gujaf-285	109	7	filings	filing	NOUN
gujaf-285	109	8	from	from	ADP
gujaf-285	109	9	2010	2010	NUM
gujaf-285	109	10	to	to	ADP
gujaf-285	109	11	2018	2018	NUM
gujaf-285	109	12	reveal	reveal	VERB
gujaf-285	109	13	a	a	DET
gujaf-285	109	14	pitiful	pitiful	ADJ
gujaf-285	109	15	degree	degree	NOUN
gujaf-285	109	16	of	of	ADP
gujaf-285	109	17	compliance	compliance	NOUN
gujaf-285	109	18	among	among	ADP
gujaf-285	109	19	listed	list	VERB
gujaf-285	109	20	businesses	business	NOUN
gujaf-285	109	21	.	.	PUNCT
gujaf-285	110	1	less	less	ADJ
gujaf-285	110	2	than	than	ADP
gujaf-285	110	3	25	25	NUM
gujaf-285	110	4	%	%	NOUN
gujaf-285	110	5	of	of	ADP
gujaf-285	110	6	quoted	quote	VERB
gujaf-285	110	7	corporations	corporation	NOUN
gujaf-285	110	8	,	,	PUNCT
gujaf-285	110	9	on	on	ADP
gujaf-285	110	10	average	average	ADJ
gujaf-285	110	11	,	,	PUNCT
gujaf-285	110	12	routinely	routinely	ADV
gujaf-285	110	13	submitted	submit	VERB
gujaf-285	110	14	mandated	mandate	VERB
gujaf-285	110	15	filings	filing	NOUN
gujaf-285	110	16	to	to	ADP
gujaf-285	110	17	the	the	DET
gujaf-285	110	18	securities	securities	PROPN
gujaf-285	110	19	and	and	CCONJ
gujaf-285	110	20	exchange	exchange	PROPN
gujaf-285	110	21	commission	commission	PROPN
gujaf-285	110	22	(	(	PUNCT
gujaf-285	110	23	sec	sec	PROPN
gujaf-285	110	24	,	,	PUNCT
gujaf-285	110	25	2018	2018	NUM
gujaf-285	110	26	)	)	PUNCT
gujaf-285	110	27	.	.	PUNCT
gujaf-285	111	1	according	accord	VERB
gujaf-285	111	2	to	to	ADP
gujaf-285	111	3	earlier	early	ADJ
gujaf-285	111	4	research	research	NOUN
gujaf-285	111	5	,	,	PUNCT
gujaf-285	111	6	the	the	DET
gujaf-285	111	7	swiftness	swiftness	NOUN
gujaf-285	111	8	and	and	CCONJ
gujaf-285	111	9	efficiency	efficiency	NOUN
gujaf-285	111	10	of	of	ADP
gujaf-285	111	11	the	the	DET
gujaf-285	111	12	audit	audit	NOUN
gujaf-285	111	13	process	process	NOUN
gujaf-285	111	14	as	as	ADV
gujaf-285	111	15	well	well	ADV
gujaf-285	111	16	as	as	ADP
gujaf-285	111	17	how	how	SCONJ
gujaf-285	111	18	the	the	DET
gujaf-285	111	19	auditors	auditor	NOUN
gujaf-285	111	20	arrange	arrange	VERB
gujaf-285	111	21	their	their	PRON
gujaf-285	111	22	assignment	assignment	NOUN
gujaf-285	111	23	have	have	VERB
gujaf-285	111	24	a	a	DET
gujaf-285	111	25	significant	significant	ADJ
gujaf-285	111	26	impact	impact	NOUN
gujaf-285	111	27	on	on	ADP
gujaf-285	111	28	how	how	SCONJ
gujaf-285	111	29	timely	timely	ADJ
gujaf-285	111	30	financial	financial	ADJ
gujaf-285	111	31	reports	report	NOUN
gujaf-285	111	32	are	be	AUX
gujaf-285	111	33	produced	produce	VERB
gujaf-285	111	34	.	.	PUNCT
gujaf-285	112	1	reliability	reliability	NOUN
gujaf-285	112	2	is	be	AUX
gujaf-285	112	3	further	far	ADV
gujaf-285	112	4	impacted	impact	VERB
gujaf-285	112	5	by	by	ADP
gujaf-285	112	6	the	the	DET
gujaf-285	112	7	annual	annual	ADJ
gujaf-285	112	8	report	report	NOUN
gujaf-285	112	9	's	's	PART
gujaf-285	112	10	preparation	preparation	NOUN
gujaf-285	112	11	being	be	AUX
gujaf-285	112	12	done	do	VERB
gujaf-285	112	13	after	after	ADP
gujaf-285	112	14	the	the	DET
gujaf-285	112	15	deadline	deadline	NOUN
gujaf-285	112	16	,	,	PUNCT
gujaf-285	112	17	claim	claim	NOUN
gujaf-285	112	18	tiono	tiono	NOUN
gujaf-285	112	19	and	and	CCONJ
gujaf-285	112	20	jogi	jogi	PROPN
gujaf-285	112	21	(	(	PUNCT
gujaf-285	112	22	2013	2013	NUM
gujaf-285	112	23	)	)	PUNCT
gujaf-285	112	24	.	.	PUNCT
gujaf-285	113	1	the	the	DET
gujaf-285	113	2	gusau	gusau	ADJ
gujaf-285	113	3	journal	journal	NOUN
gujaf-285	113	4	of	of	ADP
gujaf-285	113	5	accounting	accounting	NOUN
gujaf-285	113	6	and	and	CCONJ
gujaf-285	113	7	finance	finance	NOUN
gujaf-285	113	8	,	,	PUNCT
gujaf-285	113	9	vol	vol	NOUN
gujaf-285	113	10	.	.	PROPN
gujaf-285	113	11	5	5	NUM
gujaf-285	113	12	,	,	PUNCT
gujaf-285	113	13	issue	issue	NOUN
gujaf-285	113	14	1	1	NUM
gujaf-285	113	15	,	,	PUNCT
gujaf-285	113	16	april	april	PROPN
gujaf-285	113	17	,	,	PUNCT
gujaf-285	113	18	2024	2024	NUM
gujaf-285	113	19	239	239	NUM
gujaf-285	113	20	management	management	NOUN
gujaf-285	113	21	is	be	AUX
gujaf-285	113	22	likely	likely	ADJ
gujaf-285	113	23	to	to	PART
gujaf-285	113	24	report	report	VERB
gujaf-285	113	25	on	on	ADP
gujaf-285	113	26	time	time	NOUN
gujaf-285	113	27	if	if	SCONJ
gujaf-285	113	28	the	the	DET
gujaf-285	113	29	profits	profit	NOUN
gujaf-285	113	30	declaration	declaration	NOUN
gujaf-285	113	31	contains	contain	VERB
gujaf-285	113	32	good	good	ADJ
gujaf-285	113	33	news	news	NOUN
gujaf-285	113	34	.	.	PUNCT
gujaf-285	114	1	instead	instead	ADV
gujaf-285	114	2	,	,	PUNCT
gujaf-285	114	3	the	the	DET
gujaf-285	114	4	management	management	NOUN
gujaf-285	114	5	will	will	AUX
gujaf-285	114	6	likely	likely	ADV
gujaf-285	114	7	publish	publish	VERB
gujaf-285	114	8	too	too	ADV
gujaf-285	114	9	soon	soon	ADV
gujaf-285	114	10	if	if	SCONJ
gujaf-285	114	11	the	the	DET
gujaf-285	114	12	earnings	earning	NOUN
gujaf-285	114	13	declaration	declaration	NOUN
gujaf-285	114	14	contains	contain	VERB
gujaf-285	114	15	unfavorable	unfavorable	ADJ
gujaf-285	114	16	information	information	NOUN
gujaf-285	114	17	.	.	PUNCT
gujaf-285	115	1	the	the	DET
gujaf-285	115	2	timeliness	timeliness	NOUN
gujaf-285	115	3	of	of	ADP
gujaf-285	115	4	financial	financial	ADJ
gujaf-285	115	5	reports	report	NOUN
gujaf-285	115	6	can	can	AUX
gujaf-285	115	7	be	be	AUX
gujaf-285	115	8	greatly	greatly	ADV
gujaf-285	115	9	impacted	impact	VERB
gujaf-285	115	10	by	by	ADP
gujaf-285	115	11	corporate	corporate	ADJ
gujaf-285	115	12	governance	governance	NOUN
gujaf-285	115	13	factors	factor	NOUN
gujaf-285	115	14	as	as	ADP
gujaf-285	115	15	ceo	ceo	NOUN
gujaf-285	115	16	duality	duality	NOUN
gujaf-285	115	17	,	,	PUNCT
gujaf-285	115	18	board	board	NOUN
gujaf-285	115	19	independence	independence	NOUN
gujaf-285	115	20	,	,	PUNCT
gujaf-285	115	21	and	and	CCONJ
gujaf-285	115	22	audit	audit	NOUN
gujaf-285	115	23	committee	committee	NOUN
gujaf-285	115	24	makeup	makeup	NOUN
gujaf-285	115	25	,	,	PUNCT
gujaf-285	115	26	according	accord	VERB
gujaf-285	115	27	to	to	PART
gujaf-285	115	28	afify	afify	VERB
gujaf-285	115	29	(	(	PUNCT
gujaf-285	115	30	2009	2009	NUM
gujaf-285	115	31	)	)	PUNCT
gujaf-285	115	32	.	.	PUNCT
gujaf-285	116	1	company	company	NOUN
gujaf-285	116	2	age	age	NOUN
gujaf-285	116	3	,	,	PUNCT
gujaf-285	116	4	profitability	profitability	NOUN
gujaf-285	116	5	,	,	PUNCT
gujaf-285	116	6	and	and	CCONJ
gujaf-285	116	7	size	size	NOUN
gujaf-285	116	8	were	be	AUX
gujaf-285	116	9	found	find	VERB
gujaf-285	116	10	to	to	PART
gujaf-285	116	11	have	have	VERB
gujaf-285	116	12	a	a	DET
gujaf-285	116	13	major	major	ADJ
gujaf-285	116	14	impact	impact	NOUN
gujaf-285	116	15	on	on	ADP
gujaf-285	116	16	how	how	SCONJ
gujaf-285	116	17	quickly	quickly	ADV
gujaf-285	116	18	financial	financial	ADJ
gujaf-285	116	19	reports	report	NOUN
gujaf-285	116	20	are	be	AUX
gujaf-285	116	21	released	release	VERB
gujaf-285	116	22	by	by	ADP
gujaf-285	116	23	owusu	owusu	NOUN
gujaf-285	116	24	-	-	PUNCT
gujaf-285	116	25	ansah	ansah	PROPN
gujaf-285	116	26	(	(	PUNCT
gujaf-285	116	27	2000	2000	NUM
gujaf-285	116	28	)	)	PUNCT
gujaf-285	116	29	.	.	PUNCT
gujaf-285	117	1	the	the	DET
gujaf-285	117	2	non	non	ADJ
gujaf-285	117	3	-	-	ADJ
gujaf-285	117	4	financial	financial	ADJ
gujaf-285	117	5	sector	sector	NOUN
gujaf-285	117	6	of	of	ADP
gujaf-285	117	7	any	any	DET
gujaf-285	117	8	economy	economy	NOUN
gujaf-285	117	9	is	be	AUX
gujaf-285	117	10	responsible	responsible	ADJ
gujaf-285	117	11	for	for	ADP
gujaf-285	117	12	major	major	ADJ
gujaf-285	117	13	economic	economic	ADJ
gujaf-285	117	14	growth	growth	NOUN
gujaf-285	117	15	and	and	CCONJ
gujaf-285	117	16	employment	employment	NOUN
gujaf-285	117	17	of	of	ADP
gujaf-285	117	18	viable	viable	ADJ
gujaf-285	117	19	work	work	NOUN
gujaf-285	117	20	force	force	NOUN
gujaf-285	117	21	of	of	ADP
gujaf-285	117	22	a	a	DET
gujaf-285	117	23	nation	nation	NOUN
gujaf-285	117	24	.	.	PUNCT
gujaf-285	118	1	the	the	DET
gujaf-285	118	2	non	non	ADJ
gujaf-285	118	3	-	-	ADJ
gujaf-285	118	4	financial	financial	ADJ
gujaf-285	118	5	sector	sector	NOUN
gujaf-285	118	6	in	in	ADP
gujaf-285	118	7	nigeria	nigeria	PROPN
gujaf-285	118	8	recorded	record	VERB
gujaf-285	118	9	a	a	DET
gujaf-285	118	10	growth	growth	NOUN
gujaf-285	118	11	rate	rate	NOUN
gujaf-285	118	12	of	of	ADP
gujaf-285	118	13	2.55	2.55	NUM
gujaf-285	118	14	percent	percent	NOUN
gujaf-285	118	15	in	in	ADP
gujaf-285	118	16	2020	2020	NUM
gujaf-285	118	17	,	,	PUNCT
gujaf-285	118	18	performing	perform	VERB
gujaf-285	118	19	considerably	considerably	ADV
gujaf-285	118	20	better	well	ADJ
gujaf-285	118	21	than	than	ADP
gujaf-285	118	22	2.0	2.0	NUM
gujaf-285	118	23	percent	percent	NOUN
gujaf-285	118	24	in	in	ADP
gujaf-285	118	25	2019	2019	NUM
gujaf-285	118	26	.	.	PUNCT
gujaf-285	119	1	for	for	ADP
gujaf-285	119	2	2018	2018	NUM
gujaf-285	119	3	,	,	PUNCT
gujaf-285	119	4	annual	annual	ADJ
gujaf-285	119	5	contribution	contribution	NOUN
gujaf-285	119	6	of	of	ADP
gujaf-285	119	7	the	the	DET
gujaf-285	119	8	non	non	ADJ
gujaf-285	119	9	-	-	ADJ
gujaf-285	119	10	financial	financial	ADJ
gujaf-285	119	11	sector	sector	NOUN
gujaf-285	119	12	to	to	ADP
gujaf-285	119	13	gdp	gdp	NOUN
gujaf-285	119	14	was	be	AUX
gujaf-285	119	15	91.07	91.07	NUM
gujaf-285	119	16	per	per	ADP
gujaf-285	119	17	cent	cent	NOUN
gujaf-285	119	18	compared	compare	VERB
gujaf-285	119	19	to	to	ADP
gujaf-285	119	20	91.33	91.33	NUM
gujaf-285	119	21	per	per	ADP
gujaf-285	119	22	cent	cent	NOUN
gujaf-285	119	23	in	in	ADP
gujaf-285	119	24	2017	2017	NUM
gujaf-285	119	25	(	(	PUNCT
gujaf-285	119	26	national	national	ADJ
gujaf-285	119	27	bureau	bureau	PROPN
gujaf-285	119	28	of	of	ADP
gujaf-285	119	29	statistics	statistics	PROPN
gujaf-285	119	30	nbs	nbs	PROPN
gujaf-285	119	31	,	,	PUNCT
gujaf-285	119	32	2018	2018	NUM
gujaf-285	119	33	)	)	PUNCT
gujaf-285	119	34	.	.	PUNCT
gujaf-285	120	1	on	on	ADP
gujaf-285	120	2	the	the	DET
gujaf-285	120	3	nigerian	nigerian	ADJ
gujaf-285	120	4	exchange	exchange	NOUN
gujaf-285	120	5	group	group	NOUN
gujaf-285	120	6	(	(	PUNCT
gujaf-285	120	7	ngx	ngx	PROPN
gujaf-285	120	8	,	,	PUNCT
gujaf-285	120	9	2019	2019	NUM
gujaf-285	120	10	)	)	PUNCT
gujaf-285	120	11	,	,	PUNCT
gujaf-285	120	12	eight	eight	NUM
gujaf-285	120	13	non	non	ADJ
gujaf-285	120	14	-	-	ADJ
gujaf-285	120	15	financial	financial	ADJ
gujaf-285	120	16	sectors	sector	NOUN
gujaf-285	120	17	are	be	AUX
gujaf-285	120	18	listed	list	VERB
gujaf-285	120	19	.	.	PUNCT
gujaf-285	121	1	conglomerates	conglomerate	NOUN
gujaf-285	121	2	,	,	PUNCT
gujaf-285	121	3	consumer	consumer	NOUN
gujaf-285	121	4	products	product	NOUN
gujaf-285	121	5	,	,	PUNCT
gujaf-285	121	6	healthcare	healthcare	PROPN
gujaf-285	121	7	,	,	PUNCT
gujaf-285	121	8	services	service	VERB
gujaf-285	121	9	information	information	NOUN
gujaf-285	121	10	and	and	CCONJ
gujaf-285	121	11	communication	communication	NOUN
gujaf-285	121	12	technology	technology	NOUN
gujaf-285	121	13	(	(	PUNCT
gujaf-285	121	14	ict	ict	PROPN
gujaf-285	121	15	)	)	PUNCT
gujaf-285	121	16	,	,	PUNCT
gujaf-285	121	17	oil	oil	NOUN
gujaf-285	121	18	and	and	CCONJ
gujaf-285	121	19	gas	gas	NOUN
gujaf-285	121	20	industrial	industrial	ADJ
gujaf-285	121	21	goods	good	NOUN
gujaf-285	121	22	,	,	PUNCT
gujaf-285	121	23	natural	natural	ADJ
gujaf-285	121	24	resources	resource	NOUN
gujaf-285	121	25	,	,	PUNCT
gujaf-285	121	26	and	and	CCONJ
gujaf-285	121	27	construction	construction	NOUN
gujaf-285	121	28	/	/	SYM
gujaf-285	121	29	real	real	ADJ
gujaf-285	121	30	estate	estate	NOUN
gujaf-285	121	31	are	be	AUX
gujaf-285	121	32	some	some	PRON
gujaf-285	121	33	of	of	ADP
gujaf-285	121	34	these	these	DET
gujaf-285	121	35	industries	industry	NOUN
gujaf-285	121	36	.	.	PUNCT
gujaf-285	122	1	the	the	DET
gujaf-285	122	2	majority	majority	NOUN
gujaf-285	122	3	of	of	ADP
gujaf-285	122	4	corporations	corporation	NOUN
gujaf-285	122	5	publish	publish	VERB
gujaf-285	122	6	their	their	PRON
gujaf-285	122	7	annual	annual	ADJ
gujaf-285	122	8	reports	report	NOUN
gujaf-285	122	9	later	later	ADV
gujaf-285	122	10	than	than	ADP
gujaf-285	122	11	the	the	DET
gujaf-285	122	12	90	90	NUM
gujaf-285	122	13	-	-	PUNCT
gujaf-285	122	14	day	day	NOUN
gujaf-285	122	15	period	period	NOUN
gujaf-285	122	16	specified	specify	VERB
gujaf-285	122	17	by	by	ADP
gujaf-285	122	18	the	the	DET
gujaf-285	122	19	securities	securities	PROPN
gujaf-285	122	20	and	and	CCONJ
gujaf-285	122	21	exchange	exchange	PROPN
gujaf-285	122	22	commission	commission	PROPN
gujaf-285	122	23	,	,	PUNCT
gujaf-285	122	24	which	which	PRON
gujaf-285	122	25	may	may	AUX
gujaf-285	122	26	not	not	PART
gujaf-285	122	27	be	be	AUX
gujaf-285	122	28	unrelated	unrelated	ADJ
gujaf-285	122	29	to	to	PART
gujaf-285	122	30	audit	audit	NOUN
gujaf-285	122	31	lag	lag	NOUN
gujaf-285	122	32	.	.	PUNCT
gujaf-285	123	1	this	this	PRON
gujaf-285	123	2	presents	present	VERB
gujaf-285	123	3	a	a	DET
gujaf-285	123	4	challenge	challenge	NOUN
gujaf-285	123	5	for	for	ADP
gujaf-285	123	6	non	non	ADJ
gujaf-285	123	7	-	-	ADJ
gujaf-285	123	8	financial	financial	ADJ
gujaf-285	123	9	firms	firm	NOUN
gujaf-285	123	10	in	in	ADP
gujaf-285	123	11	nigeria	nigeria	PROPN
gujaf-285	123	12	.	.	PUNCT
gujaf-285	124	1	we	we	PRON
gujaf-285	124	2	are	be	AUX
gujaf-285	124	3	going	go	VERB
gujaf-285	124	4	to	to	PART
gujaf-285	124	5	test	test	VERB
gujaf-285	124	6	the	the	DET
gujaf-285	124	7	following	follow	VERB
gujaf-285	124	8	null	null	ADJ
gujaf-285	124	9	hypotheses	hypothesis	NOUN
gujaf-285	124	10	.	.	PUNCT
gujaf-285	125	1	i.	i.	PROPN
gujaf-285	125	2	ho1	ho1	PROPN
gujaf-285	125	3	:	:	PUNCT
gujaf-285	125	4	board	board	NOUN
gujaf-285	125	5	size	size	NOUN
gujaf-285	125	6	does	do	AUX
gujaf-285	125	7	not	not	PART
gujaf-285	125	8	have	have	VERB
gujaf-285	125	9	significant	significant	ADJ
gujaf-285	125	10	effect	effect	NOUN
gujaf-285	125	11	on	on	ADP
gujaf-285	125	12	timeliness	timeliness	NOUN
gujaf-285	125	13	of	of	ADP
gujaf-285	125	14	financial	financial	ADJ
gujaf-285	125	15	reports	report	NOUN
gujaf-285	125	16	of	of	ADP
gujaf-285	125	17	listed	list	VERB
gujaf-285	125	18	non	non	ADJ
gujaf-285	125	19	-	-	ADJ
gujaf-285	125	20	financial	financial	ADJ
gujaf-285	125	21	firms	firm	NOUN
gujaf-285	125	22	in	in	ADP
gujaf-285	125	23	nigeria	nigeria	PROPN
gujaf-285	125	24	.	.	PUNCT
gujaf-285	126	1	ii	ii	PROPN
gujaf-285	126	2	.	.	PUNCT
gujaf-285	127	1	ho1	ho1	PROPN
gujaf-285	127	2	:	:	PUNCT
gujaf-285	127	3	board	board	NOUN
gujaf-285	127	4	size	size	NOUN
gujaf-285	127	5	does	do	AUX
gujaf-285	127	6	not	not	PART
gujaf-285	127	7	have	have	VERB
gujaf-285	127	8	significant	significant	ADJ
gujaf-285	127	9	effect	effect	NOUN
gujaf-285	127	10	on	on	ADP
gujaf-285	127	11	timeliness	timeliness	NOUN
gujaf-285	127	12	of	of	ADP
gujaf-285	127	13	financial	financial	ADJ
gujaf-285	127	14	reports	report	NOUN
gujaf-285	127	15	of	of	ADP
gujaf-285	127	16	listed	list	VERB
gujaf-285	127	17	non	non	ADJ
gujaf-285	127	18	-	-	ADJ
gujaf-285	127	19	financial	financial	ADJ
gujaf-285	127	20	firms	firm	NOUN
gujaf-285	127	21	in	in	ADP
gujaf-285	127	22	nigeria	nigeria	PROPN
gujaf-285	127	23	.	.	PUNCT
gujaf-285	128	1	this	this	DET
gujaf-285	128	2	paper	paper	NOUN
gujaf-285	128	3	examines	examine	VERB
gujaf-285	128	4	how	how	SCONJ
gujaf-285	128	5	board	board	NOUN
gujaf-285	128	6	characteristics	characteristic	NOUN
gujaf-285	128	7	affect	affect	VERB
gujaf-285	128	8	how	how	SCONJ
gujaf-285	128	9	quickly	quickly	ADV
gujaf-285	128	10	listed	list	VERB
gujaf-285	128	11	nonfinancial	nonfinancial	ADJ
gujaf-285	128	12	companies	company	NOUN
gujaf-285	128	13	in	in	ADP
gujaf-285	128	14	nigeria	nigeria	PROPN
gujaf-285	128	15	submit	submit	VERB
gujaf-285	128	16	their	their	PRON
gujaf-285	128	17	financial	financial	ADJ
gujaf-285	128	18	reports	report	NOUN
gujaf-285	128	19	.	.	PUNCT
gujaf-285	129	1	the	the	DET
gujaf-285	129	2	research	research	NOUN
gujaf-285	129	3	spans	span	VERB
gujaf-285	129	4	ten	ten	NUM
gujaf-285	129	5	(	(	PUNCT
gujaf-285	129	6	10	10	NUM
gujaf-285	129	7	)	)	PUNCT
gujaf-285	129	8	years	year	NOUN
gujaf-285	129	9	,	,	PUNCT
gujaf-285	129	10	from	from	ADP
gujaf-285	129	11	2011	2011	NUM
gujaf-285	129	12	to	to	ADP
gujaf-285	129	13	2020	2020	NUM
gujaf-285	129	14	.	.	PUNCT
gujaf-285	130	1	it	it	PRON
gujaf-285	130	2	is	be	AUX
gujaf-285	130	3	thought	think	VERB
gujaf-285	130	4	that	that	SCONJ
gujaf-285	130	5	the	the	DET
gujaf-285	130	6	ten	ten	NUM
gujaf-285	130	7	years	year	NOUN
gujaf-285	130	8	will	will	AUX
gujaf-285	130	9	produce	produce	VERB
gujaf-285	130	10	the	the	DET
gujaf-285	130	11	necessary	necessary	ADJ
gujaf-285	130	12	data	datum	NOUN
gujaf-285	130	13	for	for	ADP
gujaf-285	130	14	the	the	DET
gujaf-285	130	15	investigation	investigation	NOUN
gujaf-285	130	16	.	.	PUNCT
gujaf-285	131	1	the	the	DET
gujaf-285	131	2	study	study	NOUN
gujaf-285	131	3	's	's	PART
gujaf-285	131	4	dependent	dependent	ADJ
gujaf-285	131	5	variable	variable	NOUN
gujaf-285	131	6	,	,	PUNCT
gujaf-285	131	7	financial	financial	ADJ
gujaf-285	131	8	report	report	NOUN
gujaf-285	131	9	timeliness	timeliness	NOUN
gujaf-285	131	10	,	,	PUNCT
gujaf-285	131	11	is	be	AUX
gujaf-285	131	12	proxied	proxie	VERB
gujaf-285	131	13	by	by	ADP
gujaf-285	131	14	audit	audit	NOUN
gujaf-285	131	15	report	report	NOUN
gujaf-285	131	16	lag	lag	NOUN
gujaf-285	131	17	,	,	PUNCT
gujaf-285	131	18	which	which	PRON
gujaf-285	131	19	is	be	AUX
gujaf-285	131	20	the	the	DET
gujaf-285	131	21	period	period	NOUN
gujaf-285	131	22	between	between	ADP
gujaf-285	131	23	the	the	DET
gujaf-285	131	24	end	end	NOUN
gujaf-285	131	25	of	of	ADP
gujaf-285	131	26	an	an	DET
gujaf-285	131	27	organization	organization	NOUN
gujaf-285	131	28	's	's	PART
gujaf-285	131	29	financial	financial	ADJ
gujaf-285	131	30	year	year	NOUN
gujaf-285	131	31	and	and	CCONJ
gujaf-285	131	32	the	the	DET
gujaf-285	131	33	date	date	NOUN
gujaf-285	131	34	of	of	ADP
gujaf-285	131	35	the	the	DET
gujaf-285	131	36	auditor	auditor	NOUN
gujaf-285	131	37	's	's	PART
gujaf-285	131	38	report	report	NOUN
gujaf-285	131	39	.	.	PUNCT
gujaf-285	132	1	board	board	NOUN
gujaf-285	132	2	gender	gender	NOUN
gujaf-285	132	3	and	and	CCONJ
gujaf-285	132	4	size	size	NOUN
gujaf-285	132	5	,	,	PUNCT
gujaf-285	132	6	on	on	ADP
gujaf-285	132	7	the	the	DET
gujaf-285	132	8	other	other	ADJ
gujaf-285	132	9	hand	hand	NOUN
gujaf-285	132	10	,	,	PUNCT
gujaf-285	132	11	serve	serve	VERB
gujaf-285	132	12	as	as	ADP
gujaf-285	132	13	proxies	proxy	NOUN
gujaf-285	132	14	for	for	ADP
gujaf-285	132	15	the	the	DET
gujaf-285	132	16	independent	independent	ADJ
gujaf-285	132	17	variable	variable	NOUN
gujaf-285	132	18	,	,	PUNCT
gujaf-285	132	19	which	which	PRON
gujaf-285	132	20	is	be	AUX
gujaf-285	132	21	board	board	NOUN
gujaf-285	132	22	qualities	quality	NOUN
gujaf-285	132	23	.	.	PUNCT
gujaf-285	133	1	firm	firm	ADJ
gujaf-285	133	2	size	size	NOUN
gujaf-285	133	3	and	and	CCONJ
gujaf-285	133	4	profitability	profitability	NOUN
gujaf-285	133	5	are	be	AUX
gujaf-285	133	6	the	the	DET
gujaf-285	133	7	control	control	NOUN
gujaf-285	133	8	variables	variable	NOUN
gujaf-285	133	9	.	.	PUNCT
gujaf-285	134	1	as	as	ADP
gujaf-285	134	2	a	a	DET
gujaf-285	134	3	result	result	NOUN
gujaf-285	134	4	,	,	PUNCT
gujaf-285	134	5	after	after	ADP
gujaf-285	134	6	providing	provide	VERB
gujaf-285	134	7	an	an	DET
gujaf-285	134	8	introduction	introduction	NOUN
gujaf-285	134	9	in	in	ADP
gujaf-285	134	10	this	this	DET
gujaf-285	134	11	section	section	NOUN
gujaf-285	134	12	,	,	PUNCT
gujaf-285	134	13	we	we	PRON
gujaf-285	134	14	go	go	VERB
gujaf-285	134	15	on	on	ADP
gujaf-285	134	16	to	to	ADP
gujaf-285	134	17	the	the	DET
gujaf-285	134	18	study	study	NOUN
gujaf-285	134	19	's	's	PART
gujaf-285	134	20	second	second	ADJ
gujaf-285	134	21	component	component	NOUN
gujaf-285	134	22	.	.	PUNCT
gujaf-285	135	1	gusau	gusau	ADJ
gujaf-285	135	2	journal	journal	PROPN
gujaf-285	135	3	of	of	ADP
gujaf-285	135	4	accounting	accounting	NOUN
gujaf-285	135	5	and	and	CCONJ
gujaf-285	135	6	finance	finance	NOUN
gujaf-285	135	7	,	,	PUNCT
gujaf-285	135	8	vol	vol	NOUN
gujaf-285	135	9	.	.	PROPN
gujaf-285	135	10	5	5	NUM
gujaf-285	135	11	,	,	PUNCT
gujaf-285	135	12	issue	issue	NOUN
gujaf-285	135	13	1	1	NUM
gujaf-285	135	14	,	,	PUNCT
gujaf-285	135	15	april	april	PROPN
gujaf-285	135	16	,	,	PUNCT
gujaf-285	135	17	2024	2024	NUM
gujaf-285	135	18	240	240	NUM
gujaf-285	135	19	2	2	NUM
gujaf-285	135	20	.	.	PUNCT
gujaf-285	135	21	literature	literature	NOUN
gujaf-285	135	22	review	review	NOUN
gujaf-285	135	23	timeliness	timeliness	NOUN
gujaf-285	135	24	is	be	AUX
gujaf-285	135	25	considered	consider	VERB
gujaf-285	135	26	a	a	DET
gujaf-285	135	27	key	key	ADJ
gujaf-285	135	28	distinctive	distinctive	ADJ
gujaf-285	135	29	feature	feature	NOUN
gujaf-285	135	30	of	of	ADP
gujaf-285	135	31	financial	financial	ADJ
gujaf-285	135	32	information	information	NOUN
gujaf-285	135	33	.	.	PUNCT
gujaf-285	136	1	efobi	efobi	NOUN
gujaf-285	136	2	and	and	CCONJ
gujaf-285	136	3	okogbuo	okogbuo	NOUN
gujaf-285	136	4	(	(	PUNCT
gujaf-285	136	5	2015	2015	NUM
gujaf-285	136	6	)	)	PUNCT
gujaf-285	136	7	and	and	CCONJ
gujaf-285	136	8	modugu	modugu	NOUN
gujaf-285	136	9	et	et	PROPN
gujaf-285	136	10	al	al	PROPN
gujaf-285	136	11	.	.	PROPN
gujaf-285	136	12	,	,	PUNCT
gujaf-285	136	13	(	(	PUNCT
gujaf-285	136	14	2012	2012	NUM
gujaf-285	136	15	)	)	PUNCT
gujaf-285	136	16	,	,	PUNCT
gujaf-285	136	17	views	view	VERB
gujaf-285	136	18	timeliness	timeliness	NOUN
gujaf-285	136	19	of	of	ADP
gujaf-285	136	20	financial	financial	ADJ
gujaf-285	136	21	reports	report	NOUN
gujaf-285	136	22	can	can	AUX
gujaf-285	136	23	be	be	AUX
gujaf-285	136	24	measured	measure	VERB
gujaf-285	136	25	in	in	ADP
gujaf-285	136	26	several	several	ADJ
gujaf-285	136	27	ways	way	NOUN
gujaf-285	136	28	:	:	PUNCT
gujaf-285	136	29	the	the	DET
gujaf-285	136	30	number	number	NOUN
gujaf-285	136	31	of	of	ADP
gujaf-285	136	32	days	day	NOUN
gujaf-285	136	33	between	between	ADP
gujaf-285	136	34	the	the	DET
gujaf-285	136	35	balance	balance	NOUN
gujaf-285	136	36	sheet	sheet	NOUN
gujaf-285	136	37	date	date	NOUN
gujaf-285	136	38	and	and	CCONJ
gujaf-285	136	39	the	the	DET
gujaf-285	136	40	signing	signing	NOUN
gujaf-285	136	41	date	date	NOUN
gujaf-285	136	42	of	of	ADP
gujaf-285	136	43	the	the	DET
gujaf-285	136	44	external	external	ADJ
gujaf-285	136	45	auditor	auditor	NOUN
gujaf-285	136	46	’s	’s	PART
gujaf-285	136	47	report	report	NOUN
gujaf-285	136	48	(	(	PUNCT
gujaf-285	136	49	audit	audit	NOUN
gujaf-285	136	50	delay	delay	NOUN
gujaf-285	136	51	)	)	PUNCT
gujaf-285	136	52	,	,	PUNCT
gujaf-285	136	53	the	the	DET
gujaf-285	136	54	number	number	NOUN
gujaf-285	136	55	of	of	ADP
gujaf-285	136	56	days	day	NOUN
gujaf-285	136	57	between	between	ADP
gujaf-285	136	58	the	the	DET
gujaf-285	136	59	balance	balance	NOUN
gujaf-285	136	60	sheet	sheet	NOUN
gujaf-285	136	61	date	date	NOUN
gujaf-285	136	62	and	and	CCONJ
gujaf-285	136	63	the	the	DET
gujaf-285	136	64	announcement	announcement	NOUN
gujaf-285	136	65	of	of	ADP
gujaf-285	136	66	the	the	DET
gujaf-285	136	67	annual	annual	ADJ
gujaf-285	136	68	general	general	ADJ
gujaf-285	136	69	meeting	meeting	NOUN
gujaf-285	136	70	(	(	PUNCT
gujaf-285	136	71	agm	agm	PROPN
gujaf-285	136	72	)	)	PUNCT
gujaf-285	136	73	notice	notice	NOUN
gujaf-285	136	74	(	(	PUNCT
gujaf-285	136	75	financial	financial	ADJ
gujaf-285	136	76	statement	statement	NOUN
gujaf-285	136	77	issue	issue	NOUN
gujaf-285	136	78	delay	delay	NOUN
gujaf-285	136	79	)	)	PUNCT
gujaf-285	136	80	,	,	PUNCT
gujaf-285	136	81	or	or	CCONJ
gujaf-285	136	82	the	the	DET
gujaf-285	136	83	number	number	NOUN
gujaf-285	136	84	of	of	ADP
gujaf-285	136	85	days	day	NOUN
gujaf-285	136	86	between	between	ADP
gujaf-285	136	87	the	the	DET
gujaf-285	136	88	end	end	NOUN
gujaf-285	136	89	of	of	ADP
gujaf-285	136	90	the	the	DET
gujaf-285	136	91	financial	financial	ADJ
gujaf-285	136	92	year	year	NOUN
gujaf-285	136	93	and	and	CCONJ
gujaf-285	136	94	the	the	DET
gujaf-285	136	95	agm	agm	PROPN
gujaf-285	136	96	(	(	PUNCT
gujaf-285	136	97	agm	agm	PROPN
gujaf-285	136	98	delay	delay	PROPN
gujaf-285	136	99	)	)	PUNCT
gujaf-285	136	100	.	.	PUNCT
gujaf-285	137	1	similarly	similarly	ADV
gujaf-285	137	2	,	,	PUNCT
gujaf-285	137	3	mcgee	mcgee	PROPN
gujaf-285	137	4	(	(	PUNCT
gujaf-285	137	5	2007	2007	NUM
gujaf-285	137	6	)	)	PUNCT
gujaf-285	137	7	describes	describe	VERB
gujaf-285	137	8	timeliness	timeliness	NOUN
gujaf-285	137	9	as	as	ADP
gujaf-285	137	10	the	the	DET
gujaf-285	137	11	period	period	NOUN
gujaf-285	137	12	between	between	ADP
gujaf-285	137	13	the	the	DET
gujaf-285	137	14	company	company	NOUN
gujaf-285	137	15	’s	’s	PART
gujaf-285	137	16	year	year	NOUN
gujaf-285	137	17	-	-	PUNCT
gujaf-285	137	18	end	end	NOUN
gujaf-285	137	19	and	and	CCONJ
gujaf-285	137	20	the	the	DET
gujaf-285	137	21	date	date	NOUN
gujaf-285	137	22	that	that	PRON
gujaf-285	137	23	the	the	DET
gujaf-285	137	24	financial	financial	ADJ
gujaf-285	137	25	report	report	NOUN
gujaf-285	137	26	was	be	AUX
gujaf-285	137	27	released	release	VERB
gujaf-285	137	28	to	to	ADP
gujaf-285	137	29	the	the	DET
gujaf-285	137	30	public	public	NOUN
gujaf-285	137	31	.	.	PUNCT
gujaf-285	138	1	timeliness	timeliness	NOUN
gujaf-285	138	2	generally	generally	ADV
gujaf-285	138	3	refers	refer	VERB
gujaf-285	138	4	to	to	ADP
gujaf-285	138	5	the	the	DET
gujaf-285	138	6	length	length	NOUN
gujaf-285	138	7	of	of	ADP
gujaf-285	138	8	time	time	NOUN
gujaf-285	138	9	from	from	ADP
gujaf-285	138	10	a	a	DET
gujaf-285	138	11	company	company	NOUN
gujaf-285	138	12	’s	’s	PART
gujaf-285	138	13	financial	financial	ADJ
gujaf-285	138	14	year	year	NOUN
gujaf-285	138	15	-	-	PUNCT
gujaf-285	138	16	end	end	NOUN
gujaf-285	138	17	to	to	ADP
gujaf-285	138	18	the	the	DET
gujaf-285	138	19	date	date	NOUN
gujaf-285	138	20	of	of	ADP
gujaf-285	138	21	the	the	DET
gujaf-285	138	22	auditor	auditor	NOUN
gujaf-285	138	23	’s	’s	PART
gujaf-285	138	24	report	report	NOUN
gujaf-285	138	25	and	and	CCONJ
gujaf-285	138	26	thus	thus	ADV
gujaf-285	138	27	it	it	PRON
gujaf-285	138	28	is	be	AUX
gujaf-285	138	29	measured	measure	VERB
gujaf-285	138	30	as	as	ADP
gujaf-285	138	31	the	the	DET
gujaf-285	138	32	number	number	NOUN
gujaf-285	138	33	of	of	ADP
gujaf-285	138	34	days	day	NOUN
gujaf-285	138	35	between	between	ADP
gujaf-285	138	36	a	a	DET
gujaf-285	138	37	firm	firm	NOUN
gujaf-285	138	38	’s	’s	PART
gujaf-285	138	39	fiscal	fiscal	ADJ
gujaf-285	138	40	year	year	NOUN
gujaf-285	138	41	-	-	PUNCT
gujaf-285	138	42	end	end	NOUN
gujaf-285	138	43	and	and	CCONJ
gujaf-285	138	44	the	the	DET
gujaf-285	138	45	report	report	NOUN
gujaf-285	138	46	date	date	NOUN
gujaf-285	138	47	(	(	PUNCT
gujaf-285	138	48	ashton	ashton	PROPN
gujaf-285	138	49	,	,	PUNCT
gujaf-285	138	50	willingham	willingham	PROPN
gujaf-285	138	51	and	and	CCONJ
gujaf-285	138	52	elliot	elliot	PROPN
gujaf-285	138	53	,	,	PUNCT
gujaf-285	138	54	1987	1987	NUM
gujaf-285	138	55	)	)	PUNCT
gujaf-285	138	56	.	.	PUNCT
gujaf-285	139	1	it	it	PRON
gujaf-285	139	2	can	can	AUX
gujaf-285	139	3	be	be	AUX
gujaf-285	139	4	deduced	deduce	VERB
gujaf-285	139	5	from	from	ADP
gujaf-285	139	6	the	the	DET
gujaf-285	139	7	foregoing	foregoing	NOUN
gujaf-285	139	8	that	that	SCONJ
gujaf-285	139	9	there	there	PRON
gujaf-285	139	10	has	have	AUX
gujaf-285	139	11	been	be	AUX
gujaf-285	139	12	consistency	consistency	NOUN
gujaf-285	139	13	in	in	ADP
gujaf-285	139	14	the	the	DET
gujaf-285	139	15	literature	literature	NOUN
gujaf-285	139	16	regarding	regard	VERB
gujaf-285	139	17	the	the	DET
gujaf-285	139	18	definition	definition	NOUN
gujaf-285	139	19	of	of	ADP
gujaf-285	139	20	timeliness	timeliness	NOUN
gujaf-285	139	21	of	of	ADP
gujaf-285	139	22	financial	financial	ADJ
gujaf-285	139	23	reports	report	NOUN
gujaf-285	139	24	as	as	SCONJ
gujaf-285	139	25	viewed	view	VERB
gujaf-285	139	26	by	by	ADP
gujaf-285	139	27	different	different	ADJ
gujaf-285	139	28	scholars	scholar	NOUN
gujaf-285	139	29	.	.	PUNCT
gujaf-285	140	1	therefore	therefore	ADV
gujaf-285	140	2	,	,	PUNCT
gujaf-285	140	3	this	this	DET
gujaf-285	140	4	study	study	NOUN
gujaf-285	140	5	views	view	VERB
gujaf-285	140	6	timeliness	timeliness	NOUN
gujaf-285	140	7	as	as	ADP
gujaf-285	140	8	the	the	DET
gujaf-285	140	9	length	length	NOUN
gujaf-285	140	10	of	of	ADP
gujaf-285	140	11	time	time	NOUN
gujaf-285	140	12	from	from	ADP
gujaf-285	140	13	a	a	DET
gujaf-285	140	14	company	company	NOUN
gujaf-285	140	15	’s	’s	PART
gujaf-285	140	16	financial	financial	ADJ
gujaf-285	140	17	year	year	NOUN
gujaf-285	140	18	-	-	PUNCT
gujaf-285	140	19	end	end	NOUN
gujaf-285	140	20	to	to	ADP
gujaf-285	140	21	the	the	DET
gujaf-285	140	22	date	date	NOUN
gujaf-285	140	23	of	of	ADP
gujaf-285	140	24	the	the	DET
gujaf-285	140	25	auditor	auditor	NOUN
gujaf-285	140	26	’s	’s	PART
gujaf-285	140	27	report	report	NOUN
gujaf-285	140	28	.	.	PUNCT
gujaf-285	141	1	companies	company	NOUN
gujaf-285	141	2	have	have	VERB
gujaf-285	141	3	a	a	DET
gujaf-285	141	4	maximum	maximum	ADJ
gujaf-285	141	5	amount	amount	NOUN
gujaf-285	141	6	of	of	ADP
gujaf-285	141	7	time	time	NOUN
gujaf-285	141	8	under	under	ADP
gujaf-285	141	9	nigeria	nigeria	PROPN
gujaf-285	141	10	's	's	PART
gujaf-285	141	11	companies	company	NOUN
gujaf-285	141	12	and	and	CCONJ
gujaf-285	141	13	allied	ally	VERB
gujaf-285	141	14	matters	matter	NOUN
gujaf-285	141	15	act	act	VERB
gujaf-285	141	16	(	(	PUNCT
gujaf-285	141	17	cama	cama	NOUN
gujaf-285	141	18	2004	2004	NUM
gujaf-285	141	19	)	)	PUNCT
gujaf-285	141	20	to	to	PART
gujaf-285	141	21	finish	finish	VERB
gujaf-285	141	22	and	and	CCONJ
gujaf-285	141	23	publish	publish	VERB
gujaf-285	141	24	their	their	PRON
gujaf-285	141	25	financial	financial	ADJ
gujaf-285	141	26	reports	report	NOUN
gujaf-285	141	27	.	.	PUNCT
gujaf-285	142	1	nevertheless	nevertheless	ADV
gujaf-285	142	2	,	,	PUNCT
gujaf-285	142	3	studies	study	NOUN
gujaf-285	142	4	show	show	VERB
gujaf-285	142	5	that	that	SCONJ
gujaf-285	142	6	the	the	DET
gujaf-285	142	7	majority	majority	NOUN
gujaf-285	142	8	of	of	ADP
gujaf-285	142	9	businesses	business	NOUN
gujaf-285	142	10	deliver	deliver	VERB
gujaf-285	142	11	their	their	PRON
gujaf-285	142	12	reports	report	NOUN
gujaf-285	142	13	after	after	ADP
gujaf-285	142	14	this	this	DET
gujaf-285	142	15	time	time	NOUN
gujaf-285	142	16	(	(	PUNCT
gujaf-285	142	17	modugu	modugu	NOUN
gujaf-285	142	18	et	et	PROPN
gujaf-285	142	19	al	al	PROPN
gujaf-285	142	20	,	,	PUNCT
gujaf-285	142	21	2012	2012	NUM
gujaf-285	142	22	)	)	PUNCT
gujaf-285	142	23	.	.	PUNCT
gujaf-285	143	1	for	for	ADP
gujaf-285	143	2	investor	investor	NOUN
gujaf-285	143	3	confidence	confidence	NOUN
gujaf-285	143	4	,	,	PUNCT
gujaf-285	143	5	the	the	DET
gujaf-285	143	6	securities	securities	PROPN
gujaf-285	143	7	and	and	CCONJ
gujaf-285	143	8	exchange	exchange	PROPN
gujaf-285	143	9	commission	commission	PROPN
gujaf-285	143	10	(	(	PUNCT
gujaf-285	143	11	sec	sec	PROPN
gujaf-285	143	12	)	)	PUNCT
gujaf-285	143	13	additionally	additionally	ADV
gujaf-285	143	14	mandates	mandate	VERB
gujaf-285	143	15	prompt	prompt	ADJ
gujaf-285	143	16	disclosure	disclosure	NOUN
gujaf-285	143	17	.	.	PUNCT
gujaf-285	144	1	robust	robust	ADJ
gujaf-285	144	2	regulations	regulation	NOUN
gujaf-285	144	3	for	for	ADP
gujaf-285	144	4	filing	file	VERB
gujaf-285	144	5	financial	financial	ADJ
gujaf-285	144	6	reports	report	NOUN
gujaf-285	144	7	are	be	AUX
gujaf-285	144	8	included	include	VERB
gujaf-285	144	9	in	in	ADP
gujaf-285	144	10	the	the	DET
gujaf-285	144	11	investment	investment	NOUN
gujaf-285	144	12	and	and	CCONJ
gujaf-285	144	13	securities	security	NOUN
gujaf-285	144	14	act	act	PROPN
gujaf-285	144	15	(	(	PUNCT
gujaf-285	144	16	isa	isa	NOUN
gujaf-285	144	17	)	)	PUNCT
gujaf-285	144	18	(	(	PUNCT
gujaf-285	144	19	2007	2007	NUM
gujaf-285	144	20	)	)	PUNCT
gujaf-285	144	21	,	,	PUNCT
gujaf-285	144	22	wherein	wherein	ADJ
gujaf-285	144	23	section	section	NOUN
gujaf-285	144	24	60(1	60(1	NUM
gujaf-285	144	25	)	)	PUNCT
gujaf-285	144	26	mandates	mandate	VERB
gujaf-285	144	27	90	90	NUM
gujaf-285	144	28	days	day	NOUN
gujaf-285	144	29	of	of	ADP
gujaf-285	144	30	audited	audit	VERB
gujaf-285	144	31	financial	financial	ADJ
gujaf-285	144	32	statements	statement	NOUN
gujaf-285	144	33	and	and	CCONJ
gujaf-285	144	34	section	section	NOUN
gujaf-285	144	35	65(1	65(1	NOUN
gujaf-285	144	36	)	)	PUNCT
gujaf-285	144	37	imposes	impose	VERB
gujaf-285	144	38	fines	fine	NOUN
gujaf-285	144	39	.	.	PUNCT
gujaf-285	145	1	quarterly	quarterly	ADJ
gujaf-285	145	2	filings	filing	NOUN
gujaf-285	145	3	are	be	AUX
gujaf-285	145	4	required	require	VERB
gujaf-285	145	5	by	by	ADP
gujaf-285	145	6	sec	sec	PROPN
gujaf-285	145	7	rules	rule	NOUN
gujaf-285	145	8	.	.	PUNCT
gujaf-285	146	1	size	size	NOUN
gujaf-285	146	2	of	of	ADP
gujaf-285	146	3	the	the	DET
gujaf-285	146	4	board	board	NOUN
gujaf-285	146	5	can	can	AUX
gujaf-285	146	6	be	be	AUX
gujaf-285	146	7	determined	determine	VERB
gujaf-285	146	8	by	by	ADP
gujaf-285	146	9	the	the	DET
gujaf-285	146	10	total	total	ADJ
gujaf-285	146	11	number	number	NOUN
gujaf-285	146	12	of	of	ADP
gujaf-285	146	13	executive	executive	ADJ
gujaf-285	146	14	and	and	CCONJ
gujaf-285	146	15	nonexecutive	nonexecutive	ADJ
gujaf-285	146	16	directors	director	NOUN
gujaf-285	146	17	of	of	ADP
gujaf-285	146	18	the	the	DET
gujaf-285	146	19	board	board	NOUN
gujaf-285	146	20	(	(	PUNCT
gujaf-285	146	21	el	el	NOUN
gujaf-285	146	22	-	-	ADJ
gujaf-285	146	23	faitouri	faitouri	ADJ
gujaf-285	146	24	,	,	PUNCT
gujaf-285	146	25	2012	2012	NUM
gujaf-285	146	26	,	,	PUNCT
gujaf-285	146	27	alwshah	alwshah	NOUN
gujaf-285	146	28	,	,	PUNCT
gujaf-285	146	29	2009	2009	NUM
gujaf-285	146	30	,	,	PUNCT
gujaf-285	146	31	and	and	CCONJ
gujaf-285	146	32	vafeas	vafea	NOUN
gujaf-285	146	33	,	,	PUNCT
gujaf-285	146	34	1999	1999	NUM
gujaf-285	146	35	)	)	PUNCT
gujaf-285	146	36	.	.	PUNCT
gujaf-285	147	1	according	accord	VERB
gujaf-285	147	2	to	to	ADP
gujaf-285	147	3	the	the	DET
gujaf-285	147	4	financial	financial	ADJ
gujaf-285	147	5	reporting	reporting	NOUN
gujaf-285	147	6	council	council	PROPN
gujaf-285	147	7	of	of	ADP
gujaf-285	147	8	nigeria	nigeria	PROPN
gujaf-285	147	9	code	code	PROPN
gujaf-285	147	10	of	of	ADP
gujaf-285	147	11	corporate	corporate	ADJ
gujaf-285	147	12	governance	governance	NOUN
gujaf-285	147	13	(	(	PUNCT
gujaf-285	147	14	2018	2018	NUM
gujaf-285	147	15	)	)	PUNCT
gujaf-285	147	16	,	,	PUNCT
gujaf-285	147	17	the	the	DET
gujaf-285	147	18	board	board	NOUN
gujaf-285	147	19	shall	shall	AUX
gujaf-285	147	20	be	be	AUX
gujaf-285	147	21	made	make	VERB
gujaf-285	147	22	up	up	ADP
gujaf-285	147	23	of	of	ADP
gujaf-285	147	24	a	a	DET
gujaf-285	147	25	chairman	chairman	NOUN
gujaf-285	147	26	and	and	CCONJ
gujaf-285	147	27	a	a	DET
gujaf-285	147	28	mix	mix	NOUN
gujaf-285	147	29	of	of	ADP
gujaf-285	147	30	executive	executive	ADJ
gujaf-285	147	31	and	and	CCONJ
gujaf-285	147	32	non	non	ADJ
gujaf-285	147	33	-	-	ADJ
gujaf-285	147	34	executive	executive	ADJ
gujaf-285	147	35	directors	director	NOUN
gujaf-285	147	36	,	,	PUNCT
gujaf-285	147	37	with	with	ADP
gujaf-285	147	38	a	a	DET
gujaf-285	147	39	maximum	maximum	NOUN
gujaf-285	147	40	of	of	ADP
gujaf-285	147	41	15	15	NUM
gujaf-285	147	42	members	member	NOUN
gujaf-285	147	43	or	or	CCONJ
gujaf-285	147	44	fewer	few	ADJ
gujaf-285	147	45	than	than	ADP
gujaf-285	147	46	5	5	NUM
gujaf-285	147	47	.	.	PUNCT
gujaf-285	147	48	previous	previous	ADJ
gujaf-285	147	49	studies	study	NOUN
gujaf-285	147	50	have	have	AUX
gujaf-285	147	51	found	find	VERB
gujaf-285	147	52	that	that	SCONJ
gujaf-285	147	53	the	the	DET
gujaf-285	147	54	efficiency	efficiency	NOUN
gujaf-285	147	55	of	of	ADP
gujaf-285	147	56	cg	cg	NOUN
gujaf-285	147	57	can	can	AUX
gujaf-285	147	58	be	be	AUX
gujaf-285	147	59	positively	positively	ADV
gujaf-285	147	60	or	or	CCONJ
gujaf-285	147	61	adversely	adversely	ADV
gujaf-285	147	62	correlated	correlate	VERB
gujaf-285	147	63	with	with	ADP
gujaf-285	147	64	board	board	NOUN
gujaf-285	147	65	size	size	NOUN
gujaf-285	147	66	(	(	PUNCT
gujaf-285	147	67	abdul	abdul	PROPN
gujaf-285	147	68	wahab	wahab	PROPN
gujaf-285	147	69	&	&	CCONJ
gujaf-285	147	70	holland	holland	PROPN
gujaf-285	147	71	,	,	PUNCT
gujaf-285	147	72	2012	2012	NUM
gujaf-285	147	73	)	)	PUNCT
gujaf-285	147	74	.	.	PUNCT
gujaf-285	148	1	the	the	DET
gujaf-285	148	2	advantage	advantage	NOUN
gujaf-285	148	3	of	of	ADP
gujaf-285	148	4	having	have	VERB
gujaf-285	148	5	a	a	DET
gujaf-285	148	6	larger	large	ADJ
gujaf-285	148	7	board	board	NOUN
gujaf-285	148	8	is	be	AUX
gujaf-285	148	9	that	that	SCONJ
gujaf-285	148	10	its	its	PRON
gujaf-285	148	11	members	member	NOUN
gujaf-285	148	12	tend	tend	VERB
gujaf-285	148	13	to	to	PART
gujaf-285	148	14	have	have	VERB
gujaf-285	148	15	greater	great	ADJ
gujaf-285	148	16	knowledge	knowledge	NOUN
gujaf-285	148	17	,	,	PUNCT
gujaf-285	148	18	experience	experience	NOUN
gujaf-285	148	19	,	,	PUNCT
gujaf-285	148	20	and	and	CCONJ
gujaf-285	148	21	talent	talent	NOUN
gujaf-285	148	22	.	.	PUNCT
gujaf-285	149	1	larger	large	ADJ
gujaf-285	149	2	boards	board	NOUN
gujaf-285	149	3	tend	tend	VERB
gujaf-285	149	4	to	to	PART
gujaf-285	149	5	have	have	VERB
gujaf-285	149	6	more	more	ADJ
gujaf-285	149	7	independent	independent	ADJ
gujaf-285	149	8	directors	director	NOUN
gujaf-285	149	9	with	with	ADP
gujaf-285	149	10	significant	significant	ADJ
gujaf-285	149	11	experience	experience	NOUN
gujaf-285	149	12	and	and	CCONJ
gujaf-285	149	13	a	a	DET
gujaf-285	149	14	wider	wide	ADJ
gujaf-285	149	15	variety	variety	NOUN
gujaf-285	149	16	of	of	ADP
gujaf-285	149	17	skills	skill	NOUN
gujaf-285	149	18	(	(	PUNCT
gujaf-285	149	19	appah	appah	NOUN
gujaf-285	149	20	and	and	CCONJ
gujaf-285	149	21	emeh	emeh	NOUN
gujaf-285	149	22	,	,	PUNCT
gujaf-285	149	23	gusau	gusau	ADJ
gujaf-285	149	24	journal	journal	NOUN
gujaf-285	149	25	of	of	ADP
gujaf-285	149	26	accounting	accounting	NOUN
gujaf-285	149	27	and	and	CCONJ
gujaf-285	149	28	finance	finance	NOUN
gujaf-285	149	29	,	,	PUNCT
gujaf-285	149	30	vol	vol	NOUN
gujaf-285	149	31	.	.	PROPN
gujaf-285	149	32	5	5	NUM
gujaf-285	149	33	,	,	PUNCT
gujaf-285	149	34	issue	issue	NOUN
gujaf-285	149	35	1	1	NUM
gujaf-285	149	36	,	,	PUNCT
gujaf-285	149	37	april	april	PROPN
gujaf-285	149	38	,	,	PUNCT
gujaf-285	149	39	2024	2024	NUM
gujaf-285	149	40	241	241	NUM
gujaf-285	149	41	2013	2013	NUM
gujaf-285	149	42	;	;	PUNCT
gujaf-285	149	43	ezat	ezat	NOUN
gujaf-285	149	44	and	and	CCONJ
gujaf-285	149	45	el	el	PROPN
gujaf-285	149	46	-	-	PUNCT
gujaf-285	149	47	masry	masry	PROPN
gujaf-285	149	48	,	,	PUNCT
gujaf-285	149	49	2008	2008	NUM
gujaf-285	149	50	)	)	PUNCT
gujaf-285	149	51	.	.	PUNCT
gujaf-285	150	1	some	some	PRON
gujaf-285	150	2	contend	contend	VERB
gujaf-285	150	3	,	,	PUNCT
gujaf-285	150	4	however	however	ADV
gujaf-285	150	5	,	,	PUNCT
gujaf-285	150	6	that	that	SCONJ
gujaf-285	150	7	a	a	DET
gujaf-285	150	8	larger	large	ADJ
gujaf-285	150	9	board	board	NOUN
gujaf-285	150	10	may	may	AUX
gujaf-285	150	11	result	result	VERB
gujaf-285	150	12	in	in	ADP
gujaf-285	150	13	less	less	ADJ
gujaf-285	150	14	structured	structured	ADJ
gujaf-285	150	15	board	board	NOUN
gujaf-285	150	16	meetings	meeting	NOUN
gujaf-285	150	17	,	,	PUNCT
gujaf-285	150	18	which	which	PRON
gujaf-285	150	19	lowers	lower	VERB
gujaf-285	150	20	the	the	DET
gujaf-285	150	21	likelihood	likelihood	NOUN
gujaf-285	150	22	of	of	ADP
gujaf-285	150	23	productive	productive	ADJ
gujaf-285	150	24	engagement	engagement	NOUN
gujaf-285	150	25	and	and	CCONJ
gujaf-285	150	26	communication	communication	NOUN
gujaf-285	150	27	.	.	PUNCT
gujaf-285	151	1	this	this	PRON
gujaf-285	151	2	,	,	PUNCT
gujaf-285	151	3	in	in	ADP
gujaf-285	151	4	turn	turn	NOUN
gujaf-285	151	5	,	,	PUNCT
gujaf-285	151	6	lessens	lessen	VERB
gujaf-285	151	7	the	the	DET
gujaf-285	151	8	likelihood	likelihood	NOUN
gujaf-285	151	9	of	of	ADP
gujaf-285	151	10	coming	come	VERB
gujaf-285	151	11	to	to	ADP
gujaf-285	151	12	a	a	DET
gujaf-285	151	13	resolution	resolution	NOUN
gujaf-285	151	14	and	and	CCONJ
gujaf-285	151	15	causes	cause	VERB
gujaf-285	151	16	a	a	DET
gujaf-285	151	17	delay	delay	NOUN
gujaf-285	151	18	in	in	ADP
gujaf-285	151	19	making	make	VERB
gujaf-285	151	20	crucial	crucial	ADJ
gujaf-285	151	21	choices	choice	NOUN
gujaf-285	151	22	(	(	PUNCT
gujaf-285	151	23	ibadin	ibadin	NOUN
gujaf-285	151	24	et	et	PROPN
gujaf-285	151	25	al	al	PROPN
gujaf-285	151	26	,	,	PUNCT
gujaf-285	151	27	2012	2012	NUM
gujaf-285	151	28	)	)	PUNCT
gujaf-285	151	29	.	.	PUNCT
gujaf-285	152	1	since	since	SCONJ
gujaf-285	152	2	larger	large	ADJ
gujaf-285	152	3	boards	board	NOUN
gujaf-285	152	4	can	can	AUX
gujaf-285	152	5	easily	easily	ADV
gujaf-285	152	6	recognize	recognize	VERB
gujaf-285	152	7	business	business	NOUN
gujaf-285	152	8	possibilities	possibility	NOUN
gujaf-285	152	9	and	and	CCONJ
gujaf-285	152	10	have	have	VERB
gujaf-285	152	11	a	a	DET
gujaf-285	152	12	broader	broad	ADJ
gujaf-285	152	13	perspective	perspective	NOUN
gujaf-285	152	14	on	on	ADP
gujaf-285	152	15	the	the	DET
gujaf-285	152	16	economic	economic	ADJ
gujaf-285	152	17	environment	environment	NOUN
gujaf-285	152	18	,	,	PUNCT
gujaf-285	152	19	different	different	ADJ
gujaf-285	152	20	capabilities	capability	NOUN
gujaf-285	152	21	help	help	VERB
gujaf-285	152	22	make	make	VERB
gujaf-285	152	23	better	well	ADJ
gujaf-285	152	24	strategic	strategic	ADJ
gujaf-285	152	25	decisions	decision	NOUN
gujaf-285	152	26	(	(	PUNCT
gujaf-285	152	27	pearce	pearce	PROPN
gujaf-285	152	28	&	&	CCONJ
gujaf-285	152	29	zahara	zahara	PROPN
gujaf-285	152	30	,	,	PUNCT
gujaf-285	152	31	1991	1991	NUM
gujaf-285	152	32	)	)	PUNCT
gujaf-285	152	33	.	.	PUNCT
gujaf-285	153	1	board	board	NOUN
gujaf-285	153	2	size	size	NOUN
gujaf-285	153	3	is	be	AUX
gujaf-285	153	4	favorably	favorably	ADV
gujaf-285	153	5	and	and	CCONJ
gujaf-285	153	6	significantly	significantly	ADV
gujaf-285	153	7	correlated	correlate	VERB
gujaf-285	153	8	with	with	ADP
gujaf-285	153	9	timely	timely	ADJ
gujaf-285	153	10	financial	financial	ADJ
gujaf-285	153	11	reporting	reporting	NOUN
gujaf-285	153	12	,	,	PUNCT
gujaf-285	153	13	according	accord	VERB
gujaf-285	153	14	to	to	ADP
gujaf-285	153	15	yap	yap	PROPN
gujaf-285	153	16	et	et	PROPN
gujaf-285	153	17	al	al	PROPN
gujaf-285	153	18	.	.	PUNCT
gujaf-285	154	1	(	(	PUNCT
gujaf-285	154	2	2011	2011	NUM
gujaf-285	154	3	)	)	PUNCT
gujaf-285	154	4	.	.	PUNCT
gujaf-285	155	1	however	however	ADV
gujaf-285	155	2	,	,	PUNCT
gujaf-285	155	3	ibadin	ibadin	VERB
gujaf-285	155	4	et	et	PROPN
gujaf-285	155	5	al	al	PROPN
gujaf-285	155	6	.	.	PUNCT
gujaf-285	156	1	(	(	PUNCT
gujaf-285	156	2	2012	2012	NUM
gujaf-285	156	3	)	)	PUNCT
gujaf-285	156	4	,	,	PUNCT
gujaf-285	156	5	reveal	reveal	VERB
gujaf-285	156	6	that	that	SCONJ
gujaf-285	156	7	there	there	PRON
gujaf-285	156	8	is	be	VERB
gujaf-285	156	9	no	no	DET
gujaf-285	156	10	significant	significant	ADJ
gujaf-285	156	11	association	association	NOUN
gujaf-285	156	12	between	between	ADP
gujaf-285	156	13	board	board	NOUN
gujaf-285	156	14	size	size	NOUN
gujaf-285	156	15	and	and	CCONJ
gujaf-285	156	16	the	the	DET
gujaf-285	156	17	timeliness	timeliness	NOUN
gujaf-285	156	18	of	of	ADP
gujaf-285	156	19	financial	financial	ADJ
gujaf-285	156	20	report	report	NOUN
gujaf-285	156	21	.	.	PUNCT
gujaf-285	157	1	however	however	ADV
gujaf-285	157	2	,	,	PUNCT
gujaf-285	157	3	board	board	NOUN
gujaf-285	157	4	gender	gender	NOUN
gujaf-285	157	5	is	be	AUX
gujaf-285	157	6	determine	determine	NOUN
gujaf-285	157	7	by	by	ADP
gujaf-285	157	8	the	the	DET
gujaf-285	157	9	number	number	NOUN
gujaf-285	157	10	of	of	ADP
gujaf-285	157	11	females	female	NOUN
gujaf-285	157	12	on	on	ADP
gujaf-285	157	13	the	the	DET
gujaf-285	157	14	board	board	NOUN
gujaf-285	157	15	.	.	PUNCT
gujaf-285	158	1	both	both	PRON
gujaf-285	158	2	male	male	ADJ
gujaf-285	158	3	and	and	CCONJ
gujaf-285	158	4	female	female	ADJ
gujaf-285	158	5	has	have	VERB
gujaf-285	158	6	distinctive	distinctive	ADJ
gujaf-285	158	7	leadership	leadership	NOUN
gujaf-285	158	8	styles	style	NOUN
gujaf-285	158	9	.	.	PUNCT
gujaf-285	159	1	women	woman	NOUN
gujaf-285	159	2	typically	typically	ADV
gujaf-285	159	3	possess	possess	VERB
gujaf-285	159	4	superior	superior	ADJ
gujaf-285	159	5	communal	communal	ADJ
gujaf-285	159	6	traits	trait	NOUN
gujaf-285	159	7	,	,	PUNCT
gujaf-285	159	8	such	such	ADJ
gujaf-285	159	9	as	as	ADP
gujaf-285	159	10	kindness	kindness	NOUN
gujaf-285	159	11	,	,	PUNCT
gujaf-285	159	12	helpfulness	helpfulness	ADJ
gujaf-285	159	13	,	,	PUNCT
gujaf-285	159	14	and	and	CCONJ
gujaf-285	159	15	sensitivity	sensitivity	NOUN
gujaf-285	159	16	.	.	PUNCT
gujaf-285	160	1	more	more	ADJ
gujaf-285	160	2	risk	risk	NOUN
gujaf-285	160	3	aversion	aversion	NOUN
gujaf-285	160	4	,	,	PUNCT
gujaf-285	160	5	moral	moral	ADJ
gujaf-285	160	6	behavior	behavior	NOUN
gujaf-285	160	7	,	,	PUNCT
gujaf-285	160	8	prudence	prudence	NOUN
gujaf-285	160	9	,	,	PUNCT
gujaf-285	160	10	communication	communication	NOUN
gujaf-285	160	11	,	,	PUNCT
gujaf-285	160	12	and	and	CCONJ
gujaf-285	160	13	meeting	meet	VERB
gujaf-285	160	14	preparation	preparation	NOUN
gujaf-285	160	15	abilities	ability	NOUN
gujaf-285	160	16	are	be	AUX
gujaf-285	160	17	provided	provide	VERB
gujaf-285	160	18	by	by	ADP
gujaf-285	160	19	having	have	VERB
gujaf-285	160	20	more	more	ADJ
gujaf-285	160	21	women	woman	NOUN
gujaf-285	160	22	on	on	ADP
gujaf-285	160	23	boards	board	NOUN
gujaf-285	160	24	(	(	PUNCT
gujaf-285	160	25	gold	gold	NOUN
gujaf-285	160	26	et	et	PROPN
gujaf-285	160	27	al	al	PROPN
gujaf-285	160	28	,	,	PUNCT
gujaf-285	160	29	2009	2009	NUM
gujaf-285	160	30	;	;	PUNCT
gujaf-285	160	31	stewart	stewart	PROPN
gujaf-285	160	32	and	and	CCONJ
gujaf-285	160	33	munro	munro	PROPN
gujaf-285	160	34	,	,	PUNCT
gujaf-285	160	35	2007	2007	NUM
gujaf-285	160	36	;	;	PUNCT
gujaf-285	160	37	powell	powell	PROPN
gujaf-285	160	38	and	and	CCONJ
gujaf-285	160	39	anisc	anisc	PROPN
gujaf-285	160	40	1997	1997	NUM
gujaf-285	160	41	)	)	PUNCT
gujaf-285	160	42	.	.	PUNCT
gujaf-285	161	1	gender	gender	NOUN
gujaf-285	161	2	diversity	diversity	NOUN
gujaf-285	161	3	on	on	ADP
gujaf-285	161	4	the	the	DET
gujaf-285	161	5	board	board	NOUN
gujaf-285	161	6	of	of	ADP
gujaf-285	161	7	directors	director	NOUN
gujaf-285	161	8	may	may	AUX
gujaf-285	161	9	have	have	VERB
gujaf-285	161	10	an	an	DET
gujaf-285	161	11	effect	effect	NOUN
gujaf-285	161	12	on	on	ADP
gujaf-285	161	13	a	a	DET
gujaf-285	161	14	number	number	NOUN
gujaf-285	161	15	of	of	ADP
gujaf-285	161	16	company	company	NOUN
gujaf-285	161	17	characteristics	characteristic	NOUN
gujaf-285	161	18	.	.	PUNCT
gujaf-285	162	1	women	woman	NOUN
gujaf-285	162	2	's	's	PART
gujaf-285	162	3	communal	communal	ADJ
gujaf-285	162	4	traits	trait	NOUN
gujaf-285	162	5	are	be	AUX
gujaf-285	162	6	linked	link	VERB
gujaf-285	162	7	to	to	ADP
gujaf-285	162	8	improved	improved	ADJ
gujaf-285	162	9	board	board	NOUN
gujaf-285	162	10	engagement	engagement	NOUN
gujaf-285	162	11	,	,	PUNCT
gujaf-285	162	12	such	such	ADJ
gujaf-285	162	13	as	as	ADP
gujaf-285	162	14	attending	attend	VERB
gujaf-285	162	15	meetings	meeting	NOUN
gujaf-285	162	16	,	,	PUNCT
gujaf-285	162	17	and	and	CCONJ
gujaf-285	162	18	improved	improve	VERB
gujaf-285	162	19	communication	communication	NOUN
gujaf-285	162	20	among	among	ADP
gujaf-285	162	21	board	board	NOUN
gujaf-285	162	22	members	member	NOUN
gujaf-285	162	23	(	(	PUNCT
gujaf-285	162	24	adams	adams	PROPN
gujaf-285	162	25	&	&	CCONJ
gujaf-285	162	26	ferreira	ferreira	PROPN
gujaf-285	162	27	,	,	PUNCT
gujaf-285	162	28	2009	2009	NUM
gujaf-285	162	29	)	)	PUNCT
gujaf-285	162	30	.	.	PUNCT
gujaf-285	163	1	furthermore	furthermore	ADV
gujaf-285	163	2	,	,	PUNCT
gujaf-285	163	3	their	their	PRON
gujaf-285	163	4	shared	share	VERB
gujaf-285	163	5	traits	trait	NOUN
gujaf-285	163	6	,	,	PUNCT
gujaf-285	163	7	women	woman	NOUN
gujaf-285	163	8	bring	bring	VERB
gujaf-285	163	9	unique	unique	ADJ
gujaf-285	163	10	perspectives	perspective	NOUN
gujaf-285	163	11	and	and	CCONJ
gujaf-285	163	12	new	new	ADJ
gujaf-285	163	13	insights	insight	NOUN
gujaf-285	163	14	to	to	ADP
gujaf-285	163	15	the	the	DET
gujaf-285	163	16	boardroom	boardroom	NOUN
gujaf-285	163	17	due	due	ADP
gujaf-285	163	18	to	to	ADP
gujaf-285	163	19	their	their	PRON
gujaf-285	163	20	differing	differ	VERB
gujaf-285	163	21	experiences	experience	NOUN
gujaf-285	163	22	from	from	ADP
gujaf-285	163	23	men	man	NOUN
gujaf-285	163	24	.	.	PUNCT
gujaf-285	164	1	gender	gender	NOUN
gujaf-285	164	2	diversity	diversity	NOUN
gujaf-285	164	3	has	have	AUX
gujaf-285	164	4	been	be	AUX
gujaf-285	164	5	shown	show	VERB
gujaf-285	164	6	to	to	PART
gujaf-285	164	7	enhance	enhance	VERB
gujaf-285	164	8	the	the	DET
gujaf-285	164	9	value	value	NOUN
gujaf-285	164	10	of	of	ADP
gujaf-285	164	11	conversations	conversation	NOUN
gujaf-285	164	12	and	and	CCONJ
gujaf-285	164	13	capacity	capacity	NOUN
gujaf-285	164	14	for	for	ADP
gujaf-285	164	15	transparency	transparency	NOUN
gujaf-285	164	16	and	and	CCONJ
gujaf-285	164	17	reporting	reporting	NOUN
gujaf-285	164	18	of	of	ADP
gujaf-285	164	19	a	a	DET
gujaf-285	164	20	board	board	NOUN
gujaf-285	164	21	(	(	PUNCT
gujaf-285	164	22	srinidhi	srinidhi	VERB
gujaf-285	164	23	et	et	PROPN
gujaf-285	164	24	al	al	PROPN
gujaf-285	164	25	.	.	PROPN
gujaf-285	164	26	,	,	PUNCT
gujaf-285	164	27	2011	2011	NUM
gujaf-285	164	28	;	;	PUNCT
gujaf-285	165	1	gul	gul	PROPN
gujaf-285	165	2	et	et	PROPN
gujaf-285	165	3	al	al	PROPN
gujaf-285	165	4	.	.	PROPN
gujaf-285	165	5	,	,	PUNCT
gujaf-285	165	6	2011	2011	NUM
gujaf-285	165	7	)	)	PUNCT
gujaf-285	165	8	.	.	PUNCT
gujaf-285	166	1	according	accord	VERB
gujaf-285	166	2	to	to	ADP
gujaf-285	166	3	similar	similar	ADJ
gujaf-285	166	4	findings	finding	NOUN
gujaf-285	166	5	,	,	PUNCT
gujaf-285	166	6	women	woman	NOUN
gujaf-285	166	7	's	's	PART
gujaf-285	166	8	presence	presence	NOUN
gujaf-285	166	9	on	on	ADP
gujaf-285	166	10	boards	board	NOUN
gujaf-285	166	11	can	can	AUX
gujaf-285	166	12	improve	improve	VERB
gujaf-285	166	13	financial	financial	ADJ
gujaf-285	166	14	reporting	reporting	NOUN
gujaf-285	166	15	timeliness	timeliness	NOUN
gujaf-285	166	16	by	by	ADP
gujaf-285	166	17	reducing	reduce	VERB
gujaf-285	166	18	the	the	DET
gujaf-285	166	19	extent	extent	NOUN
gujaf-285	166	20	required	require	VERB
gujaf-285	166	21	to	to	PART
gujaf-285	166	22	adequately	adequately	ADV
gujaf-285	166	23	discuss	discuss	VERB
gujaf-285	166	24	,	,	PUNCT
gujaf-285	166	25	grasp	grasp	NOUN
gujaf-285	166	26	,	,	PUNCT
gujaf-285	166	27	and	and	CCONJ
gujaf-285	166	28	review	review	VERB
gujaf-285	166	29	financial	financial	ADJ
gujaf-285	166	30	information	information	NOUN
gujaf-285	166	31	(	(	PUNCT
gujaf-285	166	32	aksoy	aksoy	NOUN
gujaf-285	166	33	et	et	PROPN
gujaf-285	166	34	al	al	PROPN
gujaf-285	166	35	.	.	PROPN
gujaf-285	166	36	,	,	PUNCT
gujaf-285	166	37	2021	2021	NUM
gujaf-285	166	38	)	)	PUNCT
gujaf-285	166	39	.	.	PUNCT
gujaf-285	167	1	thus	thus	ADV
gujaf-285	167	2	,	,	PUNCT
gujaf-285	167	3	while	while	SCONJ
gujaf-285	167	4	examining	examine	VERB
gujaf-285	167	5	the	the	DET
gujaf-285	167	6	characteristics	characteristic	NOUN
gujaf-285	167	7	of	of	ADP
gujaf-285	167	8	the	the	DET
gujaf-285	167	9	boards	board	NOUN
gujaf-285	167	10	,	,	PUNCT
gujaf-285	167	11	they	they	PRON
gujaf-285	167	12	recommend	recommend	VERB
gujaf-285	167	13	that	that	SCONJ
gujaf-285	167	14	gender	gender	NOUN
gujaf-285	167	15	diversity	diversity	NOUN
gujaf-285	167	16	be	be	AUX
gujaf-285	167	17	included	include	VERB
gujaf-285	167	18	as	as	ADP
gujaf-285	167	19	a	a	DET
gujaf-285	167	20	governance	governance	NOUN
gujaf-285	167	21	variable	variable	NOUN
gujaf-285	167	22	.	.	PUNCT
gujaf-285	168	1	2	2	X
gujaf-285	168	2	.	.	X
gujaf-285	168	3	review	review	NOUN
gujaf-285	168	4	of	of	ADP
gujaf-285	168	5	empirical	empirical	ADJ
gujaf-285	168	6	studies	study	NOUN
gujaf-285	168	7	timeliness	timeliness	NOUN
gujaf-285	168	8	of	of	ADP
gujaf-285	168	9	financial	financial	ADJ
gujaf-285	168	10	reporting	reporting	NOUN
gujaf-285	168	11	has	have	AUX
gujaf-285	168	12	been	be	AUX
gujaf-285	168	13	of	of	ADP
gujaf-285	168	14	interest	interest	NOUN
gujaf-285	168	15	to	to	ADP
gujaf-285	168	16	researchers	researcher	NOUN
gujaf-285	168	17	in	in	ADP
gujaf-285	168	18	both	both	PRON
gujaf-285	168	19	developed	developed	ADJ
gujaf-285	168	20	and	and	CCONJ
gujaf-285	168	21	emerging	emerge	VERB
gujaf-285	168	22	economies	economy	NOUN
gujaf-285	168	23	,	,	PUNCT
gujaf-285	168	24	but	but	CCONJ
gujaf-285	168	25	the	the	DET
gujaf-285	168	26	literature	literature	NOUN
gujaf-285	168	27	documents	document	VERB
gujaf-285	168	28	mixed	mix	VERB
gujaf-285	168	29	results	result	NOUN
gujaf-285	168	30	ghani	ghani	PROPN
gujaf-285	168	31	and	and	CCONJ
gujaf-285	168	32	che	che	PROPN
gujaf-285	168	33	azmi	azmi	PROPN
gujaf-285	168	34	(	(	PUNCT
gujaf-285	168	35	2022	2022	NUM
gujaf-285	168	36	)	)	PUNCT
gujaf-285	168	37	investigated	investigate	VERB
gujaf-285	168	38	how	how	SCONJ
gujaf-285	168	39	board	board	NOUN
gujaf-285	168	40	structure	structure	NOUN
gujaf-285	168	41	and	and	CCONJ
gujaf-285	168	42	audit	audit	NOUN
gujaf-285	168	43	committee	committee	NOUN
gujaf-285	168	44	composition	composition	NOUN
gujaf-285	168	45	influence	influence	NOUN
gujaf-285	168	46	the	the	DET
gujaf-285	168	47	promptness	promptness	NOUN
gujaf-285	168	48	of	of	ADP
gujaf-285	168	49	financial	financial	ADJ
gujaf-285	168	50	reporting	reporting	NOUN
gujaf-285	168	51	in	in	ADP
gujaf-285	168	52	malaysia	malaysia	PROPN
gujaf-285	168	53	's	's	PART
gujaf-285	168	54	top	top	ADJ
gujaf-285	168	55	100	100	NUM
gujaf-285	168	56	gusau	gusau	ADJ
gujaf-285	168	57	journal	journal	NOUN
gujaf-285	168	58	of	of	ADP
gujaf-285	168	59	accounting	accounting	NOUN
gujaf-285	168	60	and	and	CCONJ
gujaf-285	168	61	finance	finance	NOUN
gujaf-285	168	62	,	,	PUNCT
gujaf-285	168	63	vol	vol	NOUN
gujaf-285	168	64	.	.	PROPN
gujaf-285	168	65	5	5	NUM
gujaf-285	168	66	,	,	PUNCT
gujaf-285	168	67	issue	issue	NOUN
gujaf-285	168	68	1	1	NUM
gujaf-285	168	69	,	,	PUNCT
gujaf-285	168	70	april	april	PROPN
gujaf-285	168	71	,	,	PUNCT
gujaf-285	168	72	2024	2024	NUM
gujaf-285	168	73	242	242	NUM
gujaf-285	168	74	public	public	ADJ
gujaf-285	168	75	listed	list	VERB
gujaf-285	168	76	companies	company	NOUN
gujaf-285	168	77	.	.	PUNCT
gujaf-285	169	1	their	their	PRON
gujaf-285	169	2	research	research	NOUN
gujaf-285	169	3	focused	focus	VERB
gujaf-285	169	4	on	on	ADP
gujaf-285	169	5	a	a	DET
gujaf-285	169	6	sample	sample	NOUN
gujaf-285	169	7	of	of	ADP
gujaf-285	169	8	100	100	NUM
gujaf-285	169	9	companies	company	NOUN
gujaf-285	169	10	listed	list	VERB
gujaf-285	169	11	on	on	ADP
gujaf-285	169	12	the	the	DET
gujaf-285	169	13	main	main	ADJ
gujaf-285	169	14	market	market	NOUN
gujaf-285	169	15	of	of	ADP
gujaf-285	169	16	bursa	bursa	PROPN
gujaf-285	169	17	malaysia	malaysia	PROPN
gujaf-285	169	18	,	,	PUNCT
gujaf-285	169	19	analyzing	analyze	VERB
gujaf-285	169	20	annual	annual	ADJ
gujaf-285	169	21	reports	report	NOUN
gujaf-285	169	22	spanning	span	VERB
gujaf-285	169	23	from	from	ADP
gujaf-285	169	24	2015	2015	NUM
gujaf-285	169	25	to	to	ADP
gujaf-285	169	26	2019	2019	NUM
gujaf-285	169	27	.	.	PUNCT
gujaf-285	170	1	the	the	DET
gujaf-285	170	2	study	study	NOUN
gujaf-285	170	3	found	find	VERB
gujaf-285	170	4	that	that	SCONJ
gujaf-285	170	5	factors	factor	NOUN
gujaf-285	170	6	such	such	ADJ
gujaf-285	170	7	as	as	ADP
gujaf-285	170	8	board	board	NOUN
gujaf-285	170	9	independence	independence	NOUN
gujaf-285	170	10	,	,	PUNCT
gujaf-285	170	11	ceo	ceo	NOUN
gujaf-285	170	12	duality	duality	NOUN
gujaf-285	170	13	,	,	PUNCT
gujaf-285	170	14	board	board	NOUN
gujaf-285	170	15	ownership	ownership	NOUN
gujaf-285	170	16	,	,	PUNCT
gujaf-285	170	17	and	and	CCONJ
gujaf-285	170	18	audit	audit	NOUN
gujaf-285	170	19	committee	committee	NOUN
gujaf-285	170	20	independence	independence	NOUN
gujaf-285	170	21	did	do	AUX
gujaf-285	170	22	not	not	PART
gujaf-285	170	23	significantly	significantly	ADV
gujaf-285	170	24	impact	impact	VERB
gujaf-285	170	25	financial	financial	ADJ
gujaf-285	170	26	reporting	reporting	NOUN
gujaf-285	170	27	timeliness	timeliness	NOUN
gujaf-285	170	28	.	.	PUNCT
gujaf-285	171	1	despite	despite	SCONJ
gujaf-285	171	2	this	this	PRON
gujaf-285	171	3	,	,	PUNCT
gujaf-285	171	4	the	the	DET
gujaf-285	171	5	study	study	NOUN
gujaf-285	171	6	's	's	PART
gujaf-285	171	7	insights	insight	NOUN
gujaf-285	171	8	offer	offer	VERB
gujaf-285	171	9	valuable	valuable	ADJ
gujaf-285	171	10	input	input	NOUN
gujaf-285	171	11	for	for	ADP
gujaf-285	171	12	compliance	compliance	NOUN
gujaf-285	171	13	assessment	assessment	NOUN
gujaf-285	171	14	and	and	CCONJ
gujaf-285	171	15	strategic	strategic	ADJ
gujaf-285	171	16	planning	planning	NOUN
gujaf-285	171	17	to	to	PART
gujaf-285	171	18	improve	improve	VERB
gujaf-285	171	19	the	the	DET
gujaf-285	171	20	timeliness	timeliness	NOUN
gujaf-285	171	21	of	of	ADP
gujaf-285	171	22	financial	financial	ADJ
gujaf-285	171	23	reporting	reporting	NOUN
gujaf-285	171	24	.	.	PUNCT
gujaf-285	172	1	similarly	similarly	ADV
gujaf-285	172	2	,	,	PUNCT
gujaf-285	172	3	eguavoen	eguavoen	VERB
gujaf-285	172	4	et	et	PROPN
gujaf-285	172	5	al	al	PROPN
gujaf-285	172	6	.	.	PROPN
gujaf-285	173	1	(	(	PUNCT
gujaf-285	173	2	2022	2022	NUM
gujaf-285	173	3	)	)	PUNCT
gujaf-285	173	4	explored	explore	VERB
gujaf-285	173	5	the	the	DET
gujaf-285	173	6	relationship	relationship	NOUN
gujaf-285	173	7	between	between	ADP
gujaf-285	173	8	board	board	NOUN
gujaf-285	173	9	characteristics	characteristic	NOUN
gujaf-285	173	10	and	and	CCONJ
gujaf-285	173	11	financial	financial	ADJ
gujaf-285	173	12	reporting	reporting	NOUN
gujaf-285	173	13	timeliness	timeliness	NOUN
gujaf-285	173	14	in	in	ADP
gujaf-285	173	15	nigerian	nigerian	ADJ
gujaf-285	173	16	firms	firm	NOUN
gujaf-285	173	17	.	.	PUNCT
gujaf-285	174	1	they	they	PRON
gujaf-285	174	2	examined	examine	VERB
gujaf-285	174	3	twenty	twenty	NUM
gujaf-285	174	4	-	-	PUNCT
gujaf-285	174	5	eight	eight	NUM
gujaf-285	174	6	distressed	distressed	ADJ
gujaf-285	174	7	firms	firm	NOUN
gujaf-285	174	8	from	from	ADP
gujaf-285	174	9	2012	2012	NUM
gujaf-285	174	10	to	to	ADP
gujaf-285	174	11	2021	2021	NUM
gujaf-285	174	12	,	,	PUNCT
gujaf-285	174	13	focusing	focus	VERB
gujaf-285	174	14	on	on	ADP
gujaf-285	174	15	non	non	ADJ
gujaf-285	174	16	-	-	ADJ
gujaf-285	174	17	financial	financial	ADJ
gujaf-285	174	18	companies	company	NOUN
gujaf-285	174	19	listed	list	VERB
gujaf-285	174	20	on	on	ADP
gujaf-285	174	21	the	the	DET
gujaf-285	174	22	nigerian	nigerian	ADJ
gujaf-285	174	23	exchange	exchange	NOUN
gujaf-285	174	24	group	group	NOUN
gujaf-285	174	25	(	(	PUNCT
gujaf-285	174	26	ngx	ngx	PROPN
gujaf-285	174	27	)	)	PUNCT
gujaf-285	174	28	plc	plc	PROPN
gujaf-285	174	29	as	as	ADP
gujaf-285	174	30	of	of	ADP
gujaf-285	174	31	december	december	PROPN
gujaf-285	174	32	31	31	NUM
gujaf-285	174	33	,	,	PUNCT
gujaf-285	174	34	2021	2021	NUM
gujaf-285	174	35	.	.	PUNCT
gujaf-285	175	1	using	use	VERB
gujaf-285	175	2	panel	panel	NOUN
gujaf-285	175	3	least	least	ADJ
gujaf-285	175	4	squares	square	NOUN
gujaf-285	175	5	(	(	PUNCT
gujaf-285	175	6	pls	pls	INTJ
gujaf-285	175	7	)	)	PUNCT
gujaf-285	175	8	regression	regression	NOUN
gujaf-285	175	9	,	,	PUNCT
gujaf-285	175	10	the	the	DET
gujaf-285	175	11	study	study	NOUN
gujaf-285	175	12	found	find	VERB
gujaf-285	175	13	a	a	DET
gujaf-285	175	14	positive	positive	ADJ
gujaf-285	175	15	and	and	CCONJ
gujaf-285	175	16	significant	significant	ADJ
gujaf-285	175	17	relationship	relationship	NOUN
gujaf-285	175	18	between	between	ADP
gujaf-285	175	19	board	board	NOUN
gujaf-285	175	20	independence	independence	NOUN
gujaf-285	175	21	and	and	CCONJ
gujaf-285	175	22	the	the	DET
gujaf-285	175	23	timeliness	timeliness	NOUN
gujaf-285	175	24	of	of	ADP
gujaf-285	175	25	financial	financial	ADJ
gujaf-285	175	26	reporting	reporting	NOUN
gujaf-285	175	27	.	.	PUNCT
gujaf-285	176	1	conversely	conversely	ADV
gujaf-285	176	2	,	,	PUNCT
gujaf-285	176	3	board	board	NOUN
gujaf-285	176	4	size	size	NOUN
gujaf-285	176	5	was	be	AUX
gujaf-285	176	6	found	find	VERB
gujaf-285	176	7	to	to	PART
gujaf-285	176	8	be	be	AUX
gujaf-285	176	9	insignificant	insignificant	ADJ
gujaf-285	176	10	and	and	CCONJ
gujaf-285	176	11	negatively	negatively	ADV
gujaf-285	176	12	related	relate	VERB
gujaf-285	176	13	to	to	ADP
gujaf-285	176	14	the	the	DET
gujaf-285	176	15	timeliness	timeliness	NOUN
gujaf-285	176	16	of	of	ADP
gujaf-285	176	17	financial	financial	ADJ
gujaf-285	176	18	reporting	reporting	NOUN
gujaf-285	176	19	in	in	ADP
gujaf-285	176	20	nigerian	nigerian	ADJ
gujaf-285	176	21	firms	firm	NOUN
gujaf-285	176	22	.	.	PUNCT
gujaf-285	177	1	in	in	ADP
gujaf-285	177	2	another	another	DET
gujaf-285	177	3	study	study	NOUN
gujaf-285	177	4	,	,	PUNCT
gujaf-285	177	5	aksoy	aksoy	PROPN
gujaf-285	177	6	et	et	PROPN
gujaf-285	177	7	al	al	PROPN
gujaf-285	177	8	.	.	PROPN
gujaf-285	178	1	(	(	PUNCT
gujaf-285	178	2	2021	2021	NUM
gujaf-285	178	3	)	)	PUNCT
gujaf-285	178	4	delved	delve	VERB
gujaf-285	178	5	into	into	ADP
gujaf-285	178	6	the	the	DET
gujaf-285	178	7	impacts	impact	NOUN
gujaf-285	178	8	of	of	ADP
gujaf-285	178	9	ownership	ownership	NOUN
gujaf-285	178	10	composition	composition	NOUN
gujaf-285	178	11	,	,	PUNCT
gujaf-285	178	12	board	board	NOUN
gujaf-285	178	13	characteristics	characteristic	NOUN
gujaf-285	178	14	,	,	PUNCT
gujaf-285	178	15	and	and	CCONJ
gujaf-285	178	16	the	the	DET
gujaf-285	178	17	implementation	implementation	NOUN
gujaf-285	178	18	of	of	ADP
gujaf-285	178	19	extensible	extensible	ADJ
gujaf-285	178	20	business	business	NOUN
gujaf-285	178	21	reporting	reporting	NOUN
gujaf-285	178	22	language	language	NOUN
gujaf-285	178	23	(	(	PUNCT
gujaf-285	178	24	xbrl	xbrl	PROPN
gujaf-285	178	25	)	)	PUNCT
gujaf-285	178	26	on	on	ADP
gujaf-285	178	27	the	the	DET
gujaf-285	178	28	promptness	promptness	NOUN
gujaf-285	178	29	of	of	ADP
gujaf-285	178	30	annual	annual	ADJ
gujaf-285	178	31	financial	financial	ADJ
gujaf-285	178	32	reporting	reporting	NOUN
gujaf-285	178	33	among	among	ADP
gujaf-285	178	34	non	non	ADJ
gujaf-285	178	35	-	-	ADJ
gujaf-285	178	36	financial	financial	ADJ
gujaf-285	178	37	firms	firm	NOUN
gujaf-285	178	38	listed	list	VERB
gujaf-285	178	39	on	on	ADP
gujaf-285	178	40	the	the	DET
gujaf-285	178	41	borsa	borsa	PROPN
gujaf-285	178	42	istanbul	istanbul	PROPN
gujaf-285	178	43	(	(	PUNCT
gujaf-285	178	44	bist	bist	NOUN
gujaf-285	178	45	)	)	PUNCT
gujaf-285	178	46	.	.	PUNCT
gujaf-285	179	1	the	the	DET
gujaf-285	179	2	study	study	NOUN
gujaf-285	179	3	utilized	utilize	VERB
gujaf-285	179	4	two	two	NUM
gujaf-285	179	5	distinct	distinct	ADJ
gujaf-285	179	6	samples	sample	NOUN
gujaf-285	179	7	:	:	PUNCT
gujaf-285	179	8	the	the	DET
gujaf-285	179	9	primary	primary	ADJ
gujaf-285	179	10	sample	sample	NOUN
gujaf-285	179	11	comprising	comprise	VERB
gujaf-285	179	12	187	187	NUM
gujaf-285	179	13	companies	company	NOUN
gujaf-285	179	14	,	,	PUNCT
gujaf-285	179	15	and	and	CCONJ
gujaf-285	179	16	a	a	DET
gujaf-285	179	17	subset	subset	NOUN
gujaf-285	179	18	consisting	consist	VERB
gujaf-285	179	19	of	of	ADP
gujaf-285	179	20	54	54	NUM
gujaf-285	179	21	companies	company	NOUN
gujaf-285	179	22	listed	list	VERB
gujaf-285	179	23	on	on	ADP
gujaf-285	179	24	the	the	DET
gujaf-285	179	25	bist	bist	ADJ
gujaf-285	179	26	100	100	NUM
gujaf-285	179	27	index	index	NOUN
gujaf-285	179	28	.	.	PUNCT
gujaf-285	180	1	data	datum	NOUN
gujaf-285	180	2	spanning	span	VERB
gujaf-285	180	3	from	from	ADP
gujaf-285	180	4	2010	2010	NUM
gujaf-285	180	5	to	to	ADP
gujaf-285	180	6	2018	2018	NUM
gujaf-285	180	7	were	be	AUX
gujaf-285	180	8	analyzed	analyze	VERB
gujaf-285	180	9	.	.	PUNCT
gujaf-285	181	1	the	the	DET
gujaf-285	181	2	study	study	NOUN
gujaf-285	181	3	used	use	VERB
gujaf-285	181	4	panel	panel	NOUN
gujaf-285	181	5	regression	regression	NOUN
gujaf-285	181	6	and	and	CCONJ
gujaf-285	181	7	univariate	univariate	ADJ
gujaf-285	181	8	analyses	analysis	NOUN
gujaf-285	181	9	to	to	PART
gujaf-285	181	10	examine	examine	VERB
gujaf-285	181	11	how	how	SCONJ
gujaf-285	181	12	ownership	ownership	NOUN
gujaf-285	181	13	structure	structure	NOUN
gujaf-285	181	14	,	,	PUNCT
gujaf-285	181	15	board	board	NOUN
gujaf-285	181	16	attributes	attribute	VERB
gujaf-285	181	17	,	,	PUNCT
gujaf-285	181	18	and	and	CCONJ
gujaf-285	181	19	xbrl	xbrl	PROPN
gujaf-285	181	20	impact	impact	NOUN
gujaf-285	181	21	reporting	reporting	NOUN
gujaf-285	181	22	timeliness	timeliness	NOUN
gujaf-285	181	23	.	.	PUNCT
gujaf-285	182	1	additionally	additionally	ADV
gujaf-285	182	2	,	,	PUNCT
gujaf-285	182	3	panel	panel	NOUN
gujaf-285	182	4	logistic	logistic	ADJ
gujaf-285	182	5	regression	regression	NOUN
gujaf-285	182	6	was	be	AUX
gujaf-285	182	7	employed	employ	VERB
gujaf-285	182	8	to	to	PART
gujaf-285	182	9	identify	identify	VERB
gujaf-285	182	10	factors	factor	NOUN
gujaf-285	182	11	that	that	PRON
gujaf-285	182	12	influence	influence	VERB
gujaf-285	182	13	the	the	DET
gujaf-285	182	14	likelihood	likelihood	NOUN
gujaf-285	182	15	of	of	ADP
gujaf-285	182	16	late	late	ADJ
gujaf-285	182	17	filings	filing	NOUN
gujaf-285	182	18	.	.	PUNCT
gujaf-285	183	1	the	the	DET
gujaf-285	183	2	outcomes	outcome	NOUN
gujaf-285	183	3	indicate	indicate	VERB
gujaf-285	183	4	that	that	SCONJ
gujaf-285	183	5	companies	company	NOUN
gujaf-285	183	6	characterized	characterize	VERB
gujaf-285	183	7	by	by	ADP
gujaf-285	183	8	a	a	DET
gujaf-285	183	9	significant	significant	ADJ
gujaf-285	183	10	level	level	NOUN
gujaf-285	183	11	of	of	ADP
gujaf-285	183	12	institutional	institutional	ADJ
gujaf-285	183	13	ownership	ownership	NOUN
gujaf-285	183	14	and	and	CCONJ
gujaf-285	183	15	female	female	ADJ
gujaf-285	183	16	representation	representation	NOUN
gujaf-285	183	17	on	on	ADP
gujaf-285	183	18	the	the	DET
gujaf-285	183	19	board	board	NOUN
gujaf-285	183	20	tend	tend	VERB
gujaf-285	183	21	to	to	PART
gujaf-285	183	22	file	file	VERB
gujaf-285	183	23	their	their	PRON
gujaf-285	183	24	reports	report	NOUN
gujaf-285	183	25	earlier	early	ADV
gujaf-285	183	26	.	.	PUNCT
gujaf-285	184	1	the	the	DET
gujaf-285	184	2	association	association	NOUN
gujaf-285	184	3	between	between	ADP
gujaf-285	184	4	the	the	DET
gujaf-285	184	5	qualities	quality	NOUN
gujaf-285	184	6	of	of	ADP
gujaf-285	184	7	the	the	DET
gujaf-285	184	8	board	board	NOUN
gujaf-285	184	9	of	of	ADP
gujaf-285	184	10	directors	director	NOUN
gujaf-285	184	11	and	and	CCONJ
gujaf-285	184	12	the	the	DET
gujaf-285	184	13	promptness	promptness	NOUN
gujaf-285	184	14	of	of	ADP
gujaf-285	184	15	the	the	DET
gujaf-285	184	16	financial	financial	ADJ
gujaf-285	184	17	statements	statement	NOUN
gujaf-285	184	18	of	of	ADP
gujaf-285	184	19	vietnamese	vietnamese	ADJ
gujaf-285	184	20	listed	list	VERB
gujaf-285	184	21	companies	company	NOUN
gujaf-285	184	22	was	be	AUX
gujaf-285	184	23	also	also	ADV
gujaf-285	184	24	examined	examine	VERB
gujaf-285	184	25	by	by	ADP
gujaf-285	184	26	nguyen	nguyen	PROPN
gujaf-285	184	27	et	et	PROPN
gujaf-285	184	28	al	al	PROPN
gujaf-285	184	29	.	.	PROPN
gujaf-285	184	30	(	(	PUNCT
gujaf-285	184	31	2021	2021	NUM
gujaf-285	184	32	)	)	PUNCT
gujaf-285	184	33	.	.	PUNCT
gujaf-285	185	1	548	548	NUM
gujaf-285	185	2	firms	firm	NOUN
gujaf-285	185	3	listed	list	VERB
gujaf-285	185	4	on	on	ADP
gujaf-285	185	5	the	the	DET
gujaf-285	185	6	hochiminh	hochiminh	PROPN
gujaf-285	185	7	stock	stock	PROPN
gujaf-285	185	8	exchange	exchange	PROPN
gujaf-285	185	9	and	and	CCONJ
gujaf-285	185	10	the	the	DET
gujaf-285	185	11	hanoi	hanoi	PROPN
gujaf-285	185	12	stock	stock	NOUN
gujaf-285	185	13	exchange	exchange	NOUN
gujaf-285	185	14	between	between	ADP
gujaf-285	185	15	2013	2013	NUM
gujaf-285	185	16	and	and	CCONJ
gujaf-285	185	17	2018	2018	NUM
gujaf-285	185	18	had	have	VERB
gujaf-285	185	19	their	their	PRON
gujaf-285	185	20	financial	financial	ADJ
gujaf-285	185	21	accounts	account	NOUN
gujaf-285	185	22	taken	take	VERB
gujaf-285	185	23	from	from	ADP
gujaf-285	185	24	the	the	DET
gujaf-285	185	25	fiinpro	fiinpro	ADJ
gujaf-285	185	26	platform	platform	NOUN
gujaf-285	185	27	database	database	NOUN
gujaf-285	185	28	system	system	NOUN
gujaf-285	185	29	.	.	PUNCT
gujaf-285	186	1	the	the	DET
gujaf-285	186	2	study	study	NOUN
gujaf-285	186	3	uses	use	VERB
gujaf-285	186	4	fgls	fgls	NOUN
gujaf-285	186	5	and	and	CCONJ
gujaf-285	186	6	the	the	DET
gujaf-285	186	7	ols	ol	NOUN
gujaf-285	186	8	regression	regression	NOUN
gujaf-285	186	9	approach	approach	NOUN
gujaf-285	186	10	with	with	ADP
gujaf-285	186	11	a	a	DET
gujaf-285	186	12	strong	strong	ADJ
gujaf-285	186	13	standard	standard	ADJ
gujaf-285	186	14	error	error	NOUN
gujaf-285	186	15	method	method	NOUN
gujaf-285	186	16	to	to	PART
gujaf-285	186	17	address	address	VERB
gujaf-285	186	18	the	the	DET
gujaf-285	186	19	variable	variable	ADJ
gujaf-285	186	20	variation	variation	NOUN
gujaf-285	186	21	and	and	CCONJ
gujaf-285	186	22	autocorrelation	autocorrelation	NOUN
gujaf-285	186	23	issues	issue	NOUN
gujaf-285	186	24	.	.	PUNCT
gujaf-285	187	1	the	the	DET
gujaf-285	187	2	study	study	NOUN
gujaf-285	187	3	's	's	PART
gujaf-285	187	4	findings	finding	NOUN
gujaf-285	187	5	indicate	indicate	VERB
gujaf-285	187	6	that	that	SCONJ
gujaf-285	187	7	the	the	DET
gujaf-285	187	8	age	age	NOUN
gujaf-285	187	9	,	,	PUNCT
gujaf-285	187	10	dual	dual	ADJ
gujaf-285	187	11	gusau	gusau	ADJ
gujaf-285	187	12	journal	journal	NOUN
gujaf-285	187	13	of	of	ADP
gujaf-285	187	14	accounting	accounting	NOUN
gujaf-285	187	15	and	and	CCONJ
gujaf-285	187	16	finance	finance	NOUN
gujaf-285	187	17	,	,	PUNCT
gujaf-285	187	18	vol	vol	NOUN
gujaf-285	187	19	.	.	PROPN
gujaf-285	187	20	5	5	NUM
gujaf-285	187	21	,	,	PUNCT
gujaf-285	187	22	issue	issue	NOUN
gujaf-285	187	23	1	1	NUM
gujaf-285	187	24	,	,	PUNCT
gujaf-285	187	25	april	april	PROPN
gujaf-285	187	26	,	,	PUNCT
gujaf-285	187	27	2024	2024	NUM
gujaf-285	187	28	243	243	NUM
gujaf-285	187	29	citizenship	citizenship	NOUN
gujaf-285	187	30	,	,	PUNCT
gujaf-285	187	31	and	and	CCONJ
gujaf-285	187	32	rotation	rotation	NOUN
gujaf-285	187	33	of	of	ADP
gujaf-285	187	34	the	the	DET
gujaf-285	187	35	board	board	NOUN
gujaf-285	187	36	of	of	ADP
gujaf-285	187	37	directors	director	NOUN
gujaf-285	187	38	are	be	AUX
gujaf-285	187	39	the	the	DET
gujaf-285	187	40	three	three	NUM
gujaf-285	187	41	variables	variable	NOUN
gujaf-285	187	42	that	that	PRON
gujaf-285	187	43	have	have	VERB
gujaf-285	187	44	the	the	DET
gujaf-285	187	45	biggest	big	ADJ
gujaf-285	187	46	effects	effect	NOUN
gujaf-285	187	47	on	on	ADP
gujaf-285	187	48	how	how	SCONJ
gujaf-285	187	49	timely	timely	ADJ
gujaf-285	187	50	financial	financial	ADJ
gujaf-285	187	51	statements	statement	NOUN
gujaf-285	187	52	are	be	AUX
gujaf-285	187	53	release	release	ADJ
gujaf-285	187	54	.	.	PUNCT
gujaf-285	188	1	in	in	ADP
gujaf-285	188	2	a	a	DET
gujaf-285	188	3	separate	separate	ADJ
gujaf-285	188	4	investigation	investigation	NOUN
gujaf-285	188	5	,	,	PUNCT
gujaf-285	188	6	mathuva	mathuva	PROPN
gujaf-285	188	7	et	et	PROPN
gujaf-285	188	8	al	al	PROPN
gujaf-285	188	9	.	.	PROPN
gujaf-285	189	1	(	(	PUNCT
gujaf-285	189	2	2019	2019	NUM
gujaf-285	189	3	)	)	PUNCT
gujaf-285	189	4	explored	explore	VERB
gujaf-285	189	5	the	the	DET
gujaf-285	189	6	correlation	correlation	NOUN
gujaf-285	189	7	between	between	ADP
gujaf-285	189	8	the	the	DET
gujaf-285	189	9	quality	quality	NOUN
gujaf-285	189	10	of	of	ADP
gujaf-285	189	11	corporate	corporate	ADJ
gujaf-285	189	12	governance	governance	NOUN
gujaf-285	189	13	and	and	CCONJ
gujaf-285	189	14	the	the	DET
gujaf-285	189	15	duration	duration	NOUN
gujaf-285	189	16	it	it	PRON
gujaf-285	189	17	takes	take	VERB
gujaf-285	189	18	for	for	ADP
gujaf-285	189	19	audited	audit	VERB
gujaf-285	189	20	annual	annual	ADJ
gujaf-285	189	21	reports	report	NOUN
gujaf-285	189	22	and	and	CCONJ
gujaf-285	189	23	financial	financial	ADJ
gujaf-285	189	24	statements	statement	NOUN
gujaf-285	189	25	to	to	PART
gujaf-285	189	26	be	be	AUX
gujaf-285	189	27	released	release	VERB
gujaf-285	189	28	.	.	PUNCT
gujaf-285	190	1	through	through	ADP
gujaf-285	190	2	an	an	DET
gujaf-285	190	3	examination	examination	NOUN
gujaf-285	190	4	of	of	ADP
gujaf-285	190	5	543	543	NUM
gujaf-285	190	6	firm	firm	ADJ
gujaf-285	190	7	-	-	PUNCT
gujaf-285	190	8	year	year	NOUN
gujaf-285	190	9	observations	observation	NOUN
gujaf-285	190	10	spanning	span	VERB
gujaf-285	190	11	from	from	ADP
gujaf-285	190	12	2007	2007	NUM
gujaf-285	190	13	to	to	ADP
gujaf-285	190	14	2016	2016	NUM
gujaf-285	190	15	,	,	PUNCT
gujaf-285	190	16	the	the	DET
gujaf-285	190	17	study	study	NOUN
gujaf-285	190	18	scrutinized	scrutinize	VERB
gujaf-285	190	19	whether	whether	SCONJ
gujaf-285	190	20	a	a	DET
gujaf-285	190	21	validated	validate	VERB
gujaf-285	190	22	cg	cg	NOUN
gujaf-285	190	23	-	-	PUNCT
gujaf-285	190	24	index	index	NOUN
gujaf-285	190	25	correlates	correlate	VERB
gujaf-285	190	26	with	with	ADP
gujaf-285	190	27	audit	audit	NOUN
gujaf-285	190	28	report	report	NOUN
gujaf-285	190	29	delay	delay	NOUN
gujaf-285	190	30	(	(	PUNCT
gujaf-285	190	31	ard	ard	PROPN
gujaf-285	190	32	)	)	PUNCT
gujaf-285	190	33	.	.	PUNCT
gujaf-285	191	1	both	both	DET
gujaf-285	191	2	detailed	detailed	ADJ
gujaf-285	191	3	and	and	CCONJ
gujaf-285	191	4	aggregated	aggregate	VERB
gujaf-285	191	5	methodologies	methodology	NOUN
gujaf-285	191	6	were	be	AUX
gujaf-285	191	7	employed	employ	VERB
gujaf-285	191	8	in	in	ADP
gujaf-285	191	9	the	the	DET
gujaf-285	191	10	analyses	analysis	NOUN
gujaf-285	191	11	.	.	PUNCT
gujaf-285	192	1	additionally	additionally	ADV
gujaf-285	192	2	,	,	PUNCT
gujaf-285	192	3	the	the	DET
gujaf-285	192	4	authors	author	NOUN
gujaf-285	192	5	incorporated	incorporate	VERB
gujaf-285	192	6	control	control	NOUN
gujaf-285	192	7	variables	variable	NOUN
gujaf-285	192	8	known	know	VERB
gujaf-285	192	9	to	to	PART
gujaf-285	192	10	impact	impact	VERB
gujaf-285	192	11	ard	ard	PROPN
gujaf-285	192	12	in	in	ADP
gujaf-285	192	13	the	the	DET
gujaf-285	192	14	panel	panel	NOUN
gujaf-285	192	15	data	data	NOUN
gujaf-285	192	16	regressions	regression	NOUN
gujaf-285	192	17	.	.	PUNCT
gujaf-285	193	1	the	the	DET
gujaf-285	193	2	results	result	NOUN
gujaf-285	193	3	uncovered	uncover	VERB
gujaf-285	193	4	that	that	SCONJ
gujaf-285	193	5	the	the	DET
gujaf-285	193	6	study	study	NOUN
gujaf-285	193	7	used	use	VERB
gujaf-285	193	8	panel	panel	NOUN
gujaf-285	193	9	regression	regression	NOUN
gujaf-285	193	10	and	and	CCONJ
gujaf-285	193	11	univariate	univariate	ADJ
gujaf-285	193	12	analyses	analysis	NOUN
gujaf-285	193	13	to	to	PART
gujaf-285	193	14	examine	examine	VERB
gujaf-285	193	15	how	how	SCONJ
gujaf-285	193	16	ownership	ownership	NOUN
gujaf-285	193	17	structure	structure	NOUN
gujaf-285	193	18	,	,	PUNCT
gujaf-285	193	19	board	board	NOUN
gujaf-285	193	20	attributes	attribute	VERB
gujaf-285	193	21	,	,	PUNCT
gujaf-285	193	22	and	and	CCONJ
gujaf-285	193	23	xbrl	xbrl	PROPN
gujaf-285	193	24	impact	impact	NOUN
gujaf-285	193	25	reporting	reporting	NOUN
gujaf-285	193	26	timeliness	timeliness	NOUN
gujaf-285	193	27	.	.	PUNCT
gujaf-285	194	1	additionally	additionally	ADV
gujaf-285	194	2	,	,	PUNCT
gujaf-285	194	3	panel	panel	NOUN
gujaf-285	194	4	logistic	logistic	ADJ
gujaf-285	194	5	regression	regression	NOUN
gujaf-285	194	6	was	be	AUX
gujaf-285	194	7	employed	employ	VERB
gujaf-285	194	8	to	to	PART
gujaf-285	194	9	identify	identify	VERB
gujaf-285	194	10	factors	factor	NOUN
gujaf-285	194	11	that	that	PRON
gujaf-285	194	12	influence	influence	VERB
gujaf-285	194	13	the	the	DET
gujaf-285	194	14	likelihood	likelihood	NOUN
gujaf-285	194	15	of	of	ADP
gujaf-285	194	16	late	late	ADJ
gujaf-285	194	17	filings	filing	NOUN
gujaf-285	194	18	.	.	PUNCT
gujaf-285	195	1	financial	financial	ADJ
gujaf-285	195	2	expertise	expertise	NOUN
gujaf-285	195	3	within	within	ADP
gujaf-285	195	4	the	the	DET
gujaf-285	195	5	frequency	frequency	NOUN
gujaf-285	195	6	of	of	ADP
gujaf-285	195	7	board	board	NOUN
gujaf-285	195	8	meetings	meeting	NOUN
gujaf-285	195	9	,	,	PUNCT
gujaf-285	195	10	audit	audit	NOUN
gujaf-285	195	11	committee	committee	NOUN
gujaf-285	195	12	,	,	PUNCT
gujaf-285	195	13	board	board	NOUN
gujaf-285	195	14	size	size	NOUN
gujaf-285	195	15	,	,	PUNCT
gujaf-285	195	16	and	and	CCONJ
gujaf-285	195	17	board	board	NOUN
gujaf-285	195	18	independence	independence	NOUN
gujaf-285	195	19	are	be	AUX
gujaf-285	195	20	associated	associate	VERB
gujaf-285	195	21	with	with	ADP
gujaf-285	195	22	longer	long	ADJ
gujaf-285	195	23	audit	audit	NOUN
gujaf-285	195	24	report	report	NOUN
gujaf-285	195	25	lag	lag	VERB
gujaf-285	195	26	.	.	PUNCT
gujaf-285	196	1	on	on	ADP
gujaf-285	196	2	the	the	DET
gujaf-285	196	3	other	other	ADJ
gujaf-285	196	4	hand	hand	NOUN
gujaf-285	196	5	,	,	PUNCT
gujaf-285	196	6	corporate	corporate	ADJ
gujaf-285	196	7	governance	governance	NOUN
gujaf-285	196	8	factors	factor	NOUN
gujaf-285	196	9	such	such	ADJ
gujaf-285	196	10	as	as	ADP
gujaf-285	196	11	the	the	DET
gujaf-285	196	12	presence	presence	NOUN
gujaf-285	196	13	of	of	ADP
gujaf-285	196	14	women	woman	NOUN
gujaf-285	196	15	and	and	CCONJ
gujaf-285	196	16	individuals	individual	NOUN
gujaf-285	196	17	from	from	ADP
gujaf-285	196	18	different	different	ADJ
gujaf-285	196	19	nationalities	nationality	NOUN
gujaf-285	196	20	,	,	PUNCT
gujaf-285	196	21	are	be	AUX
gujaf-285	196	22	linked	link	VERB
gujaf-285	196	23	to	to	ADP
gujaf-285	196	24	more	more	ADV
gujaf-285	196	25	timely	timely	ADJ
gujaf-285	196	26	annual	annual	ADJ
gujaf-285	196	27	report	report	NOUN
gujaf-285	196	28	releases	release	NOUN
gujaf-285	196	29	.	.	PUNCT
gujaf-285	197	1	additionally	additionally	ADV
gujaf-285	197	2	,	,	PUNCT
gujaf-285	197	3	the	the	DET
gujaf-285	197	4	findings	finding	NOUN
gujaf-285	197	5	indicate	indicate	VERB
gujaf-285	197	6	that	that	SCONJ
gujaf-285	197	7	a	a	DET
gujaf-285	197	8	longer	long	ADJ
gujaf-285	197	9	tenure	tenure	NOUN
gujaf-285	197	10	for	for	ADP
gujaf-285	197	11	independent	independent	ADJ
gujaf-285	197	12	directors	director	NOUN
gujaf-285	197	13	on	on	ADP
gujaf-285	197	14	the	the	DET
gujaf-285	197	15	board	board	NOUN
gujaf-285	197	16	correlates	correlate	VERB
gujaf-285	197	17	with	with	ADP
gujaf-285	197	18	shorter	short	ADJ
gujaf-285	197	19	audit	audit	NOUN
gujaf-285	197	20	report	report	NOUN
gujaf-285	197	21	lag	lag	NOUN
gujaf-285	197	22	.	.	PUNCT
gujaf-285	198	1	suadiye	suadiye	VERB
gujaf-285	198	2	(	(	PUNCT
gujaf-285	198	3	2019	2019	NUM
gujaf-285	198	4	)	)	PUNCT
gujaf-285	198	5	explores	explore	VERB
gujaf-285	198	6	how	how	SCONJ
gujaf-285	198	7	profitability	profitability	NOUN
gujaf-285	198	8	,	,	PUNCT
gujaf-285	198	9	size	size	NOUN
gujaf-285	198	10	,	,	PUNCT
gujaf-285	198	11	and	and	CCONJ
gujaf-285	198	12	other	other	ADJ
gujaf-285	198	13	relevant	relevant	ADJ
gujaf-285	198	14	variables	variable	NOUN
gujaf-285	198	15	including	include	VERB
gujaf-285	198	16	sector	sector	NOUN
gujaf-285	198	17	,	,	PUNCT
gujaf-285	198	18	index	index	NOUN
gujaf-285	198	19	,	,	PUNCT
gujaf-285	198	20	and	and	CCONJ
gujaf-285	198	21	auditing	auditing	NOUN
gujaf-285	198	22	firm	firm	NOUN
gujaf-285	198	23	influence	influence	VERB
gujaf-285	198	24	the	the	DET
gujaf-285	198	25	promptness	promptness	NOUN
gujaf-285	198	26	of	of	ADP
gujaf-285	198	27	financial	financial	ADJ
gujaf-285	198	28	reporting	reporting	NOUN
gujaf-285	198	29	among	among	ADP
gujaf-285	198	30	listed	list	VERB
gujaf-285	198	31	companies	company	NOUN
gujaf-285	198	32	on	on	ADP
gujaf-285	198	33	the	the	DET
gujaf-285	198	34	borsa	borsa	PROPN
gujaf-285	198	35	istanbul	istanbul	PROPN
gujaf-285	198	36	(	(	PUNCT
gujaf-285	198	37	bist	bist	NOUN
gujaf-285	198	38	)	)	PUNCT
gujaf-285	198	39	.	.	PUNCT
gujaf-285	199	1	the	the	DET
gujaf-285	199	2	study	study	NOUN
gujaf-285	199	3	draws	draw	VERB
gujaf-285	199	4	upon	upon	SCONJ
gujaf-285	199	5	a	a	DET
gujaf-285	199	6	dataset	dataset	NOUN
gujaf-285	199	7	comprising	comprise	VERB
gujaf-285	199	8	286	286	NUM
gujaf-285	199	9	listed	list	VERB
gujaf-285	199	10	firms	firm	NOUN
gujaf-285	199	11	across	across	ADP
gujaf-285	199	12	various	various	ADJ
gujaf-285	199	13	businesses	business	NOUN
gujaf-285	199	14	on	on	ADP
gujaf-285	199	15	the	the	DET
gujaf-285	199	16	bist	bist	NOUN
gujaf-285	199	17	for	for	ADP
gujaf-285	199	18	the	the	DET
gujaf-285	199	19	year	year	NOUN
gujaf-285	199	20	2016	2016	NUM
gujaf-285	199	21	.	.	PUNCT
gujaf-285	200	1	the	the	DET
gujaf-285	200	2	study	study	NOUN
gujaf-285	200	3	reveal	reveal	VERB
gujaf-285	200	4	using	use	VERB
gujaf-285	200	5	descriptive	descriptive	ADJ
gujaf-285	200	6	statistics	statistic	NOUN
gujaf-285	200	7	that	that	SCONJ
gujaf-285	200	8	73	73	NUM
gujaf-285	200	9	%	%	NOUN
gujaf-285	200	10	and	and	CCONJ
gujaf-285	200	11	57	57	NUM
gujaf-285	200	12	%	%	NOUN
gujaf-285	200	13	of	of	ADP
gujaf-285	200	14	companies	company	NOUN
gujaf-285	200	15	preparing	prepare	VERB
gujaf-285	200	16	consolidated	consolidated	ADJ
gujaf-285	200	17	financial	financial	ADJ
gujaf-285	200	18	statements	statement	NOUN
gujaf-285	200	19	and	and	CCONJ
gujaf-285	200	20	unconsolidated	unconsolidated	ADJ
gujaf-285	200	21	financial	financial	ADJ
gujaf-285	200	22	statements	statement	NOUN
gujaf-285	200	23	respectively	respectively	ADV
gujaf-285	200	24	announce	announce	VERB
gujaf-285	200	25	their	their	PRON
gujaf-285	200	26	reports	report	NOUN
gujaf-285	200	27	before	before	ADP
gujaf-285	200	28	the	the	DET
gujaf-285	200	29	regulatory	regulatory	ADJ
gujaf-285	200	30	deadline	deadline	NOUN
gujaf-285	200	31	.	.	PUNCT
gujaf-285	201	1	further	further	ADJ
gujaf-285	201	2	analysis	analysis	NOUN
gujaf-285	201	3	using	use	VERB
gujaf-285	201	4	multivariate	multivariate	NOUN
gujaf-285	201	5	regression	regression	NOUN
gujaf-285	201	6	estimation	estimation	NOUN
gujaf-285	201	7	shows	show	VERB
gujaf-285	201	8	that	that	SCONJ
gujaf-285	201	9	audit	audit	NOUN
gujaf-285	201	10	firm	firm	ADJ
gujaf-285	201	11	size	size	NOUN
gujaf-285	201	12	,	,	PUNCT
gujaf-285	201	13	profitability	profitability	NOUN
gujaf-285	201	14	,	,	PUNCT
gujaf-285	201	15	firm	firm	ADJ
gujaf-285	201	16	size	size	NOUN
gujaf-285	201	17	,	,	PUNCT
gujaf-285	201	18	and	and	CCONJ
gujaf-285	201	19	corporate	corporate	ADJ
gujaf-285	201	20	governance	governance	NOUN
gujaf-285	201	21	index	index	NOUN
gujaf-285	201	22	exert	exert	VERB
gujaf-285	201	23	a	a	DET
gujaf-285	201	24	significant	significant	ADJ
gujaf-285	201	25	negative	negative	ADJ
gujaf-285	201	26	influence	influence	NOUN
gujaf-285	201	27	on	on	ADP
gujaf-285	201	28	reporting	report	VERB
gujaf-285	201	29	lag	lag	NOUN
gujaf-285	201	30	.	.	PUNCT
gujaf-285	202	1	theoretical	theoretical	ADJ
gujaf-285	202	2	review	review	NOUN
gujaf-285	202	3	the	the	DET
gujaf-285	202	4	study	study	NOUN
gujaf-285	202	5	is	be	AUX
gujaf-285	202	6	grounded	ground	VERB
gujaf-285	202	7	in	in	ADP
gujaf-285	202	8	stakeholder	stakeholder	NOUN
gujaf-285	202	9	theory	theory	NOUN
gujaf-285	202	10	,	,	PUNCT
gujaf-285	202	11	which	which	PRON
gujaf-285	202	12	emphasizes	emphasize	VERB
gujaf-285	202	13	the	the	DET
gujaf-285	202	14	importance	importance	NOUN
gujaf-285	202	15	of	of	ADP
gujaf-285	202	16	considering	consider	VERB
gujaf-285	202	17	the	the	DET
gujaf-285	202	18	interests	interest	NOUN
gujaf-285	202	19	of	of	ADP
gujaf-285	202	20	various	various	ADJ
gujaf-285	202	21	groups	group	NOUN
gujaf-285	202	22	involved	involve	VERB
gujaf-285	202	23	with	with	ADP
gujaf-285	202	24	an	an	DET
gujaf-285	202	25	organization	organization	NOUN
gujaf-285	202	26	.	.	PUNCT
gujaf-285	203	1	originating	originate	VERB
gujaf-285	203	2	from	from	ADP
gujaf-285	203	3	mary	mary	PROPN
gujaf-285	203	4	parker	parker	PROPN
gujaf-285	203	5	follett	follett	PROPN
gujaf-285	203	6	's	's	PART
gujaf-285	203	7	work	work	NOUN
gujaf-285	203	8	,	,	PUNCT
gujaf-285	203	9	stakeholder	stakeholder	NOUN
gujaf-285	203	10	theory	theory	NOUN
gujaf-285	203	11	gained	gain	VERB
gujaf-285	203	12	traction	traction	NOUN
gujaf-285	203	13	in	in	ADP
gujaf-285	203	14	the	the	DET
gujaf-285	203	15	1980s	1980	NOUN
gujaf-285	203	16	,	,	PUNCT
gujaf-285	203	17	with	with	ADP
gujaf-285	203	18	freeman	freeman	NOUN
gujaf-285	203	19	defining	define	VERB
gujaf-285	203	20	stakeholders	stakeholder	NOUN
gujaf-285	203	21	as	as	ADP
gujaf-285	203	22	those	those	PRON
gujaf-285	203	23	who	who	PRON
gujaf-285	203	24	can	can	AUX
gujaf-285	203	25	influence	influence	VERB
gujaf-285	203	26	or	or	CCONJ
gujaf-285	203	27	are	be	AUX
gujaf-285	203	28	influenced	influence	VERB
gujaf-285	203	29	by	by	ADP
gujaf-285	203	30	the	the	DET
gujaf-285	203	31	organization	organization	NOUN
gujaf-285	203	32	's	's	PART
gujaf-285	203	33	objectives	objective	NOUN
gujaf-285	203	34	(	(	PUNCT
gujaf-285	203	35	1984	1984	NUM
gujaf-285	203	36	,	,	PUNCT
gujaf-285	203	37	quoted	quote	VERB
gujaf-285	203	38	in	in	ADP
gujaf-285	203	39	schilling	schille	VERB
gujaf-285	203	40	2000	2000	NUM
gujaf-285	203	41	)	)	PUNCT
gujaf-285	203	42	.	.	PUNCT
gujaf-285	204	1	these	these	DET
gujaf-285	204	2	gusau	gusau	ADJ
gujaf-285	204	3	journal	journal	NOUN
gujaf-285	204	4	of	of	ADP
gujaf-285	204	5	accounting	accounting	NOUN
gujaf-285	204	6	and	and	CCONJ
gujaf-285	204	7	finance	finance	NOUN
gujaf-285	204	8	,	,	PUNCT
gujaf-285	204	9	vol	vol	NOUN
gujaf-285	204	10	.	.	PROPN
gujaf-285	204	11	5	5	NUM
gujaf-285	204	12	,	,	PUNCT
gujaf-285	204	13	issue	issue	NOUN
gujaf-285	204	14	1	1	NUM
gujaf-285	204	15	,	,	PUNCT
gujaf-285	204	16	april	april	PROPN
gujaf-285	204	17	,	,	PUNCT
gujaf-285	204	18	2024	2024	NUM
gujaf-285	204	19	244	244	NUM
gujaf-285	204	20	stakeholders	stakeholder	NOUN
gujaf-285	204	21	range	range	VERB
gujaf-285	204	22	from	from	ADP
gujaf-285	204	23	the	the	DET
gujaf-285	204	24	communities	community	NOUN
gujaf-285	204	25	,	,	PUNCT
gujaf-285	204	26	customers	customer	NOUN
gujaf-285	204	27	,	,	PUNCT
gujaf-285	204	28	employees	employee	NOUN
gujaf-285	204	29	to	to	ADP
gujaf-285	204	30	shareholders	shareholder	NOUN
gujaf-285	204	31	(	(	PUNCT
gujaf-285	204	32	clarke	clarke	PROPN
gujaf-285	204	33	,	,	PUNCT
gujaf-285	204	34	2004	2004	NUM
gujaf-285	204	35	)	)	PUNCT
gujaf-285	204	36	.	.	PUNCT
gujaf-285	205	1	stakeholder	stakeholder	NOUN
gujaf-285	205	2	theory	theory	NOUN
gujaf-285	205	3	expands	expand	VERB
gujaf-285	205	4	upon	upon	SCONJ
gujaf-285	205	5	the	the	DET
gujaf-285	205	6	traditional	traditional	ADJ
gujaf-285	205	7	focus	focus	NOUN
gujaf-285	205	8	on	on	ADP
gujaf-285	205	9	shareholder	shareholder	NOUN
gujaf-285	205	10	interests	interest	NOUN
gujaf-285	205	11	to	to	PART
gujaf-285	205	12	encompass	encompass	VERB
gujaf-285	205	13	a	a	DET
gujaf-285	205	14	broader	broad	ADJ
gujaf-285	205	15	array	array	NOUN
gujaf-285	205	16	of	of	ADP
gujaf-285	205	17	concerns	concern	NOUN
gujaf-285	205	18	,	,	PUNCT
gujaf-285	205	19	including	include	VERB
gujaf-285	205	20	social	social	ADJ
gujaf-285	205	21	and	and	CCONJ
gujaf-285	205	22	environmental	environmental	ADJ
gujaf-285	205	23	considerations	consideration	NOUN
gujaf-285	205	24	.	.	PUNCT
gujaf-285	206	1	however	however	ADV
gujaf-285	206	2	,	,	PUNCT
gujaf-285	206	3	the	the	DET
gujaf-285	206	4	stakeholder	stakeholder	NOUN
gujaf-285	206	5	’s	’s	PART
gujaf-285	206	6	theory	theory	NOUN
gujaf-285	206	7	has	have	AUX
gujaf-285	206	8	broadened	broaden	VERB
gujaf-285	206	9	to	to	PART
gujaf-285	206	10	include	include	VERB
gujaf-285	206	11	the	the	DET
gujaf-285	206	12	interests	interest	NOUN
gujaf-285	206	13	of	of	ADP
gujaf-285	206	14	various	various	ADJ
gujaf-285	206	15	stakeholder	stakeholder	NOUN
gujaf-285	206	16	groups	group	NOUN
gujaf-285	206	17	,	,	PUNCT
gujaf-285	206	18	encompassing	encompass	VERB
gujaf-285	206	19	social	social	ADJ
gujaf-285	206	20	,	,	PUNCT
gujaf-285	206	21	environmental	environmental	ADJ
gujaf-285	206	22	,	,	PUNCT
gujaf-285	206	23	and	and	CCONJ
gujaf-285	206	24	ethical	ethical	ADJ
gujaf-285	206	25	considerations	consideration	NOUN
gujaf-285	206	26	(	(	PUNCT
gujaf-285	206	27	freeman	freeman	NOUN
gujaf-285	206	28	,	,	PUNCT
gujaf-285	206	29	wicks	wick	NOUN
gujaf-285	206	30	&	&	CCONJ
gujaf-285	206	31	parmar	parmar	PROPN
gujaf-285	206	32	,	,	PUNCT
gujaf-285	206	33	2004	2004	NUM
gujaf-285	206	34	;	;	PUNCT
gujaf-285	206	35	donaldson	donaldson	PROPN
gujaf-285	206	36	&	&	CCONJ
gujaf-285	206	37	preston	preston	PROPN
gujaf-285	206	38	,	,	PUNCT
gujaf-285	206	39	1995	1995	NUM
gujaf-285	206	40	;	;	PUNCT
gujaf-285	206	41	freeman	freeman	NOUN
gujaf-285	206	42	,	,	PUNCT
gujaf-285	206	43	1984	1984	NUM
gujaf-285	206	44	)	)	PUNCT
gujaf-285	206	45	.	.	PUNCT
gujaf-285	207	1	sundaram	sundaram	PROPN
gujaf-285	207	2	and	and	CCONJ
gujaf-285	207	3	inkpen	inkpen	PROPN
gujaf-285	207	4	(	(	PUNCT
gujaf-285	207	5	2004	2004	NUM
gujaf-285	207	6	)	)	PUNCT
gujaf-285	207	7	contend	contend	VERB
gujaf-285	207	8	that	that	SCONJ
gujaf-285	207	9	amplifying	amplify	VERB
gujaf-285	207	10	shareholder	shareholder	NOUN
gujaf-285	207	11	value	value	NOUN
gujaf-285	207	12	is	be	AUX
gujaf-285	207	13	crucial	crucial	ADJ
gujaf-285	207	14	because	because	SCONJ
gujaf-285	207	15	it	it	PRON
gujaf-285	207	16	is	be	AUX
gujaf-285	207	17	the	the	DET
gujaf-285	207	18	only	only	ADJ
gujaf-285	207	19	goal	goal	NOUN
gujaf-285	207	20	that	that	PRON
gujaf-285	207	21	ensures	ensure	VERB
gujaf-285	207	22	decisions	decision	NOUN
gujaf-285	207	23	benefit	benefit	VERB
gujaf-285	207	24	all	all	DET
gujaf-285	207	25	stakeholders	stakeholder	NOUN
gujaf-285	207	26	.	.	PUNCT
gujaf-285	208	1	they	they	PRON
gujaf-285	208	2	argue	argue	VERB
gujaf-285	208	3	that	that	SCONJ
gujaf-285	208	4	expecting	expect	VERB
gujaf-285	208	5	managers	manager	NOUN
gujaf-285	208	6	to	to	PART
gujaf-285	208	7	identify	identify	VERB
gujaf-285	208	8	and	and	CCONJ
gujaf-285	208	9	cater	cater	VERB
gujaf-285	208	10	to	to	ADP
gujaf-285	208	11	a	a	DET
gujaf-285	208	12	large	large	ADJ
gujaf-285	208	13	number	number	NOUN
gujaf-285	208	14	of	of	ADP
gujaf-285	208	15	stakeholders	stakeholder	NOUN
gujaf-285	208	16	and	and	CCONJ
gujaf-285	208	17	their	their	PRON
gujaf-285	208	18	core	core	NOUN
gujaf-285	208	19	values	value	NOUN
gujaf-285	208	20	is	be	AUX
gujaf-285	208	21	impractical	impractical	ADJ
gujaf-285	208	22	.	.	PUNCT
gujaf-285	209	1	on	on	ADP
gujaf-285	209	2	the	the	DET
gujaf-285	209	3	other	other	ADJ
gujaf-285	209	4	hand	hand	NOUN
gujaf-285	209	5	,	,	PUNCT
gujaf-285	209	6	proponents	proponent	NOUN
gujaf-285	209	7	of	of	ADP
gujaf-285	209	8	the	the	DET
gujaf-285	209	9	stakeholder	stakeholder	NOUN
gujaf-285	209	10	perspective	perspective	PROPN
gujaf-285	209	11	argue	argue	VERB
gujaf-285	209	12	that	that	SCONJ
gujaf-285	209	13	focusing	focus	VERB
gujaf-285	209	14	solely	solely	ADV
gujaf-285	209	15	on	on	ADP
gujaf-285	209	16	shareholder	shareholder	NOUN
gujaf-285	209	17	value	value	NOUN
gujaf-285	209	18	can	can	AUX
gujaf-285	209	19	result	result	VERB
gujaf-285	209	20	in	in	ADP
gujaf-285	209	21	the	the	DET
gujaf-285	209	22	transfer	transfer	NOUN
gujaf-285	209	23	of	of	ADP
gujaf-285	209	24	value	value	NOUN
gujaf-285	209	25	from	from	ADP
gujaf-285	209	26	non	non	ADJ
gujaf-285	209	27	-	-	NOUN
gujaf-285	209	28	shareholders	shareholder	NOUN
gujaf-285	209	29	to	to	ADP
gujaf-285	209	30	shareholders	shareholder	NOUN
gujaf-285	209	31	.	.	PUNCT
gujaf-285	210	1	this	this	DET
gujaf-285	210	2	study	study	NOUN
gujaf-285	210	3	targets	target	VERB
gujaf-285	210	4	maximization	maximization	NOUN
gujaf-285	210	5	of	of	ADP
gujaf-285	210	6	value	value	NOUN
gujaf-285	210	7	by	by	ADP
gujaf-285	210	8	considering	consider	VERB
gujaf-285	210	9	the	the	DET
gujaf-285	210	10	needs	need	NOUN
gujaf-285	210	11	of	of	ADP
gujaf-285	210	12	various	various	ADJ
gujaf-285	210	13	stakeholders	stakeholder	NOUN
gujaf-285	210	14	,	,	PUNCT
gujaf-285	210	15	acknowledging	acknowledge	VERB
gujaf-285	210	16	that	that	SCONJ
gujaf-285	210	17	prioritizing	prioritize	VERB
gujaf-285	210	18	only	only	ADV
gujaf-285	210	19	shareholder	shareholder	NOUN
gujaf-285	210	20	value	value	NOUN
gujaf-285	210	21	may	may	AUX
gujaf-285	210	22	not	not	PART
gujaf-285	210	23	lead	lead	VERB
gujaf-285	210	24	to	to	ADP
gujaf-285	210	25	sustainable	sustainable	ADJ
gujaf-285	210	26	success	success	NOUN
gujaf-285	210	27	.	.	PUNCT
gujaf-285	211	1	therefore	therefore	ADV
gujaf-285	211	2	,	,	PUNCT
gujaf-285	211	3	value	value	NOUN
gujaf-285	211	4	maximization	maximization	NOUN
gujaf-285	211	5	was	be	AUX
gujaf-285	211	6	adopted	adopt	VERB
gujaf-285	211	7	by	by	ADP
gujaf-285	211	8	the	the	DET
gujaf-285	211	9	paper	paper	NOUN
gujaf-285	211	10	to	to	PART
gujaf-285	211	11	ensure	ensure	VERB
gujaf-285	211	12	inclusiveness	inclusiveness	NOUN
gujaf-285	211	13	.	.	PUNCT
gujaf-285	212	1	3.0	3.0	NUM
gujaf-285	212	2	methodology	methodology	NOUN
gujaf-285	212	3	this	this	DET
gujaf-285	212	4	paper	paper	NOUN
gujaf-285	212	5	adopted	adopt	VERB
gujaf-285	212	6	the	the	DET
gujaf-285	212	7	correlational	correlational	ADJ
gujaf-285	212	8	research	research	NOUN
gujaf-285	212	9	design	design	NOUN
gujaf-285	212	10	.	.	PUNCT
gujaf-285	213	1	one	one	NUM
gujaf-285	213	2	hundred	hundred	NUM
gujaf-285	213	3	and	and	CCONJ
gujaf-285	213	4	fourteen	fourteen	NUM
gujaf-285	213	5	(	(	PUNCT
gujaf-285	213	6	114	114	NUM
gujaf-285	213	7	)	)	PUNCT
gujaf-285	213	8	non	non	ADJ
gujaf-285	213	9	-	-	ADJ
gujaf-285	213	10	financial	financial	ADJ
gujaf-285	213	11	firms	firm	NOUN
gujaf-285	213	12	listed	list	VERB
gujaf-285	213	13	on	on	ADP
gujaf-285	213	14	the	the	DET
gujaf-285	213	15	nse	nse	NOUN
gujaf-285	213	16	as	as	ADP
gujaf-285	213	17	at	at	ADP
gujaf-285	213	18	31st	31st	NOUN
gujaf-285	213	19	december	december	PROPN
gujaf-285	213	20	2020	2020	NUM
gujaf-285	213	21	constitute	constitute	VERB
gujaf-285	213	22	the	the	DET
gujaf-285	213	23	population	population	NOUN
gujaf-285	213	24	of	of	ADP
gujaf-285	213	25	the	the	DET
gujaf-285	213	26	study	study	NOUN
gujaf-285	213	27	.	.	PUNCT
gujaf-285	214	1	a	a	DET
gujaf-285	214	2	two	two	NUM
gujaf-285	214	3	-	-	PUNCT
gujaf-285	214	4	point	point	NOUN
gujaf-285	214	5	filter	filter	NOUN
gujaf-285	214	6	was	be	AUX
gujaf-285	214	7	used	use	VERB
gujaf-285	214	8	to	to	PART
gujaf-285	214	9	eliminate	eliminate	VERB
gujaf-285	214	10	the	the	DET
gujaf-285	214	11	firms	firm	NOUN
gujaf-285	214	12	that	that	PRON
gujaf-285	214	13	are	be	AUX
gujaf-285	214	14	not	not	PART
gujaf-285	214	15	appropriate	appropriate	ADJ
gujaf-285	214	16	for	for	ADP
gujaf-285	214	17	the	the	DET
gujaf-285	214	18	study	study	NOUN
gujaf-285	214	19	.	.	PUNCT
gujaf-285	215	1	firstly	firstly	ADV
gujaf-285	215	2	,	,	PUNCT
gujaf-285	215	3	the	the	DET
gujaf-285	215	4	firm	firm	NOUN
gujaf-285	215	5	must	must	AUX
gujaf-285	215	6	be	be	AUX
gujaf-285	215	7	listed	list	VERB
gujaf-285	215	8	for	for	ADP
gujaf-285	215	9	the	the	DET
gujaf-285	215	10	whole	whole	ADJ
gujaf-285	215	11	period	period	NOUN
gujaf-285	215	12	of	of	ADP
gujaf-285	215	13	the	the	DET
gujaf-285	215	14	study	study	NOUN
gujaf-285	215	15	(	(	PUNCT
gujaf-285	215	16	2011	2011	NUM
gujaf-285	215	17	–	–	PUNCT
gujaf-285	215	18	2020	2020	NUM
gujaf-285	215	19	)	)	PUNCT
gujaf-285	215	20	.	.	PUNCT
gujaf-285	216	1	secondly	secondly	ADV
gujaf-285	216	2	,	,	PUNCT
gujaf-285	216	3	it	it	PRON
gujaf-285	216	4	should	should	AUX
gujaf-285	216	5	have	have	VERB
gujaf-285	216	6	the	the	DET
gujaf-285	216	7	data	datum	NOUN
gujaf-285	216	8	required	require	VERB
gujaf-285	216	9	for	for	ADP
gujaf-285	216	10	the	the	DET
gujaf-285	216	11	study	study	NOUN
gujaf-285	216	12	.	.	PUNCT
gujaf-285	217	1	this	this	PRON
gujaf-285	217	2	is	be	AUX
gujaf-285	217	3	consistent	consistent	ADJ
gujaf-285	217	4	with	with	ADP
gujaf-285	217	5	previous	previous	ADJ
gujaf-285	217	6	studies	study	NOUN
gujaf-285	217	7	such	such	ADJ
gujaf-285	217	8	as	as	ADP
gujaf-285	217	9	samaila	samaila	NOUN
gujaf-285	217	10	(	(	PUNCT
gujaf-285	217	11	2014	2014	NUM
gujaf-285	217	12	)	)	PUNCT
gujaf-285	217	13	and	and	CCONJ
gujaf-285	217	14	garko	garko	PROPN
gujaf-285	217	15	(	(	PUNCT
gujaf-285	217	16	2015	2015	NUM
gujaf-285	217	17	)	)	PUNCT
gujaf-285	217	18	.	.	PUNCT
gujaf-285	218	1	the	the	DET
gujaf-285	218	2	study	study	NOUN
gujaf-285	218	3	therefore	therefore	ADV
gujaf-285	218	4	,	,	PUNCT
gujaf-285	218	5	uses	use	VERB
gujaf-285	218	6	sixty	sixty	NUM
gujaf-285	218	7	(	(	PUNCT
gujaf-285	218	8	60	60	NUM
gujaf-285	218	9	)	)	PUNCT
gujaf-285	218	10	listed	list	VERB
gujaf-285	218	11	non	non	ADJ
gujaf-285	218	12	-	-	ADJ
gujaf-285	218	13	financial	financial	ADJ
gujaf-285	218	14	firms	firm	NOUN
gujaf-285	218	15	in	in	ADP
gujaf-285	218	16	nigeria	nigeria	PROPN
gujaf-285	218	17	.	.	PUNCT
gujaf-285	219	1	the	the	DET
gujaf-285	219	2	variables	variable	NOUN
gujaf-285	219	3	for	for	ADP
gujaf-285	219	4	this	this	DET
gujaf-285	219	5	study	study	NOUN
gujaf-285	219	6	consist	consist	NOUN
gujaf-285	219	7	of	of	ADP
gujaf-285	219	8	dependent	dependent	ADJ
gujaf-285	219	9	,	,	PUNCT
gujaf-285	219	10	mediating	mediating	NOUN
gujaf-285	219	11	and	and	CCONJ
gujaf-285	219	12	independent	independent	ADJ
gujaf-285	219	13	variables	variable	NOUN
gujaf-285	219	14	.	.	PUNCT
gujaf-285	220	1	the	the	DET
gujaf-285	220	2	dependent	dependent	ADJ
gujaf-285	220	3	variable	variable	NOUN
gujaf-285	220	4	for	for	ADP
gujaf-285	220	5	the	the	DET
gujaf-285	220	6	study	study	NOUN
gujaf-285	220	7	is	be	AUX
gujaf-285	220	8	timeliness	timeliness	NOUN
gujaf-285	220	9	of	of	ADP
gujaf-285	220	10	financial	financial	ADJ
gujaf-285	220	11	report	report	NOUN
gujaf-285	220	12	.	.	PUNCT
gujaf-285	221	1	this	this	PRON
gujaf-285	221	2	is	be	AUX
gujaf-285	221	3	proxied	proxie	VERB
gujaf-285	221	4	by	by	ADP
gujaf-285	221	5	audit	audit	NOUN
gujaf-285	221	6	report	report	NOUN
gujaf-285	221	7	lag	lag	NOUN
gujaf-285	221	8	,	,	PUNCT
gujaf-285	221	9	measured	measure	VERB
gujaf-285	221	10	using	use	VERB
gujaf-285	221	11	the	the	DET
gujaf-285	221	12	span	span	NOUN
gujaf-285	221	13	of	of	ADP
gujaf-285	221	14	time	time	NOUN
gujaf-285	221	15	from	from	ADP
gujaf-285	221	16	a	a	DET
gujaf-285	221	17	firm	firm	NOUN
gujaf-285	221	18	’s	’s	PART
gujaf-285	221	19	financial	financial	ADJ
gujaf-285	221	20	year	year	NOUN
gujaf-285	221	21	-	-	PUNCT
gujaf-285	221	22	end	end	NOUN
gujaf-285	221	23	to	to	ADP
gujaf-285	221	24	the	the	DET
gujaf-285	221	25	date	date	NOUN
gujaf-285	221	26	of	of	ADP
gujaf-285	221	27	the	the	DET
gujaf-285	221	28	auditor	auditor	NOUN
gujaf-285	221	29	’s	’s	PART
gujaf-285	221	30	report	report	NOUN
gujaf-285	221	31	(	(	PUNCT
gujaf-285	221	32	modugu	modugu	NOUN
gujaf-285	221	33	et	et	PROPN
gujaf-285	221	34	al	al	PROPN
gujaf-285	221	35	.	.	PROPN
gujaf-285	221	36	,	,	PUNCT
gujaf-285	221	37	2012	2012	NUM
gujaf-285	221	38	)	)	PUNCT
gujaf-285	221	39	.	.	PUNCT
gujaf-285	222	1	the	the	DET
gujaf-285	222	2	proxies	proxy	NOUN
gujaf-285	222	3	for	for	ADP
gujaf-285	222	4	the	the	DET
gujaf-285	222	5	independent	independent	ADJ
gujaf-285	222	6	variable	variable	NOUN
gujaf-285	222	7	of	of	ADP
gujaf-285	222	8	the	the	DET
gujaf-285	222	9	study	study	NOUN
gujaf-285	222	10	are	be	AUX
gujaf-285	222	11	board	board	NOUN
gujaf-285	222	12	size	size	NOUN
gujaf-285	222	13	and	and	CCONJ
gujaf-285	222	14	board	board	NOUN
gujaf-285	222	15	meeting	meeting	NOUN
gujaf-285	222	16	.	.	PUNCT
gujaf-285	223	1	while	while	SCONJ
gujaf-285	223	2	the	the	DET
gujaf-285	223	3	control	control	NOUN
gujaf-285	223	4	variables	variable	VERB
gujaf-285	223	5	for	for	ADP
gujaf-285	223	6	the	the	DET
gujaf-285	223	7	study	study	NOUN
gujaf-285	223	8	are	be	AUX
gujaf-285	223	9	profitability	profitability	NOUN
gujaf-285	223	10	and	and	CCONJ
gujaf-285	223	11	firm	firm	ADJ
gujaf-285	223	12	size	size	NOUN
gujaf-285	223	13	.	.	PUNCT
gujaf-285	224	1	they	they	PRON
gujaf-285	224	2	are	be	AUX
gujaf-285	224	3	measured	measure	VERB
gujaf-285	224	4	as	as	SCONJ
gujaf-285	224	5	follows	follow	VERB
gujaf-285	224	6	:	:	PUNCT
gujaf-285	224	7	gusau	gusau	ADJ
gujaf-285	224	8	journal	journal	NOUN
gujaf-285	224	9	of	of	ADP
gujaf-285	224	10	accounting	accounting	NOUN
gujaf-285	224	11	and	and	CCONJ
gujaf-285	224	12	finance	finance	NOUN
gujaf-285	224	13	,	,	PUNCT
gujaf-285	224	14	vol	vol	NOUN
gujaf-285	224	15	.	.	PROPN
gujaf-285	224	16	5	5	NUM
gujaf-285	224	17	,	,	PUNCT
gujaf-285	224	18	issue	issue	NOUN
gujaf-285	224	19	1	1	NUM
gujaf-285	224	20	,	,	PUNCT
gujaf-285	224	21	april	april	PROPN
gujaf-285	224	22	,	,	PUNCT
gujaf-285	224	23	2024	2024	NUM
gujaf-285	224	24	245	245	NUM
gujaf-285	224	25	table	table	NOUN
gujaf-285	224	26	1	1	NUM
gujaf-285	224	27	:	:	PUNCT
gujaf-285	224	28	variable	variable	ADJ
gujaf-285	224	29	definition	definition	NOUN
gujaf-285	224	30	and	and	CCONJ
gujaf-285	224	31	measurement	measurement	NOUN
gujaf-285	224	32	dependent	dependent	ADJ
gujaf-285	224	33	variable	variable	ADJ
gujaf-285	224	34	proxy	proxy	NOUN
gujaf-285	224	35	(	(	PUNCT
gujaf-285	224	36	ies	ies	NOUN
gujaf-285	224	37	)	)	PUNCT
gujaf-285	224	38	definition	definition	NOUN
gujaf-285	224	39	of	of	ADP
gujaf-285	224	40	measurement	measurement	NOUN
gujaf-285	224	41	sources	source	NOUN
gujaf-285	224	42	timeliness	timeliness	NOUN
gujaf-285	224	43	audit	audit	NOUN
gujaf-285	224	44	report	report	NOUN
gujaf-285	224	45	lag	lag	NOUN
gujaf-285	224	46	measured	measure	VERB
gujaf-285	224	47	using	use	VERB
gujaf-285	224	48	the	the	DET
gujaf-285	224	49	length	length	NOUN
gujaf-285	224	50	of	of	ADP
gujaf-285	224	51	time	time	NOUN
gujaf-285	224	52	from	from	ADP
gujaf-285	224	53	a	a	DET
gujaf-285	224	54	company	company	NOUN
gujaf-285	224	55	’s	’s	PART
gujaf-285	224	56	financial	financial	ADJ
gujaf-285	224	57	year	year	NOUN
gujaf-285	224	58	-	-	PUNCT
gujaf-285	224	59	end	end	NOUN
gujaf-285	224	60	to	to	ADP
gujaf-285	224	61	the	the	DET
gujaf-285	224	62	date	date	NOUN
gujaf-285	224	63	of	of	ADP
gujaf-285	224	64	the	the	DET
gujaf-285	224	65	auditor	auditor	NOUN
gujaf-285	224	66	’s	’s	PART
gujaf-285	224	67	report	report	NOUN
gujaf-285	224	68	.	.	PUNCT
gujaf-285	225	1	(	(	PUNCT
gujaf-285	225	2	modugu	modugu	NOUN
gujaf-285	225	3	,	,	PUNCT
gujaf-285	225	4	emmanuel	emmanuel	PROPN
gujaf-285	225	5	,	,	PUNCT
gujaf-285	225	6	&	&	CCONJ
gujaf-285	225	7	ohiorenuan	ohiorenuan	PROPN
gujaf-285	225	8	,	,	PUNCT
gujaf-285	225	9	2012	2012	NUM
gujaf-285	225	10	)	)	PUNCT
gujaf-285	225	11	independent	independent	ADJ
gujaf-285	225	12	variable	variable	ADJ
gujaf-285	225	13	firm	firm	NOUN
gujaf-285	225	14	attributes	attribute	VERB
gujaf-285	225	15	control	control	PROPN
gujaf-285	225	16	variable	variable	PROPN
gujaf-285	225	17	board	board	PROPN
gujaf-285	225	18	size	size	NOUN
gujaf-285	225	19	board	board	NOUN
gujaf-285	225	20	gender	gender	NOUN
gujaf-285	225	21	profitability	profitability	NOUN
gujaf-285	225	22	measured	measure	VERB
gujaf-285	225	23	by	by	ADP
gujaf-285	225	24	the	the	DET
gujaf-285	225	25	number	number	NOUN
gujaf-285	225	26	of	of	ADP
gujaf-285	225	27	directors	director	NOUN
gujaf-285	225	28	that	that	PRON
gujaf-285	225	29	make	make	VERB
gujaf-285	225	30	up	up	ADP
gujaf-285	225	31	the	the	DET
gujaf-285	225	32	board	board	NOUN
gujaf-285	225	33	.	.	PUNCT
gujaf-285	226	1	measured	measure	VERB
gujaf-285	226	2	as	as	ADP
gujaf-285	226	3	the	the	DET
gujaf-285	226	4	ratio	ratio	NOUN
gujaf-285	226	5	of	of	ADP
gujaf-285	226	6	female	female	ADJ
gujaf-285	226	7	directors	director	NOUN
gujaf-285	226	8	to	to	PART
gujaf-285	226	9	total	total	VERB
gujaf-285	226	10	board	board	NOUN
gujaf-285	226	11	size	size	NOUN
gujaf-285	226	12	.	.	PUNCT
gujaf-285	227	1	measured	measure	VERB
gujaf-285	227	2	using	use	VERB
gujaf-285	227	3	return	return	NOUN
gujaf-285	227	4	on	on	ADP
gujaf-285	227	5	assets	asset	NOUN
gujaf-285	227	6	(	(	PUNCT
gujaf-285	227	7	roa	roa	NOUN
gujaf-285	227	8	)	)	PUNCT
gujaf-285	227	9	which	which	PRON
gujaf-285	227	10	is	be	AUX
gujaf-285	227	11	profit	profit	NOUN
gujaf-285	227	12	before	before	ADP
gujaf-285	227	13	tax	tax	NOUN
gujaf-285	227	14	to	to	ADP
gujaf-285	227	15	total	total	ADJ
gujaf-285	227	16	assets	asset	NOUN
gujaf-285	227	17	.	.	PUNCT
gujaf-285	228	1	jensen	jensen	PROPN
gujaf-285	228	2	(	(	PUNCT
gujaf-285	228	3	1993	1993	NUM
gujaf-285	228	4	)	)	PUNCT
gujaf-285	228	5	,	,	PUNCT
gujaf-285	228	6	aliani	aliani	VERB
gujaf-285	228	7	et	et	PROPN
gujaf-285	228	8	al	al	PROPN
gujaf-285	228	9	.	.	PROPN
gujaf-285	228	10	,	,	PUNCT
gujaf-285	228	11	(	(	PUNCT
gujaf-285	228	12	2012	2012	NUM
gujaf-285	228	13	)	)	PUNCT
gujaf-285	228	14	and	and	CCONJ
gujaf-285	228	15	uchendu	uchendu	NOUN
gujaf-285	228	16	et	et	PROPN
gujaf-285	228	17	al	al	PROPN
gujaf-285	228	18	.	.	PUNCT
gujaf-285	229	1	(	(	PUNCT
gujaf-285	229	2	2016	2016	NUM
gujaf-285	229	3	)	)	PUNCT
gujaf-285	229	4	.	.	PUNCT
gujaf-285	230	1	oyeleke	oyeleke	PROPN
gujaf-285	230	2	et	et	PROPN
gujaf-285	230	3	al	al	PROPN
gujaf-285	230	4	.	.	PUNCT
gujaf-285	231	1	(	(	PUNCT
gujaf-285	231	2	2016	2016	NUM
gujaf-285	231	3	)	)	PUNCT
gujaf-285	231	4	,	,	PUNCT
gujaf-285	231	5	and	and	CCONJ
gujaf-285	231	6	streefland	streefland	NOUN
gujaf-285	231	7	(	(	PUNCT
gujaf-285	231	8	2016	2016	NUM
gujaf-285	231	9	)	)	PUNCT
gujaf-285	231	10	.	.	PUNCT
gujaf-285	232	1	aliani	aliani	PROPN
gujaf-285	232	2	(	(	PUNCT
gujaf-285	232	3	2013	2013	NUM
gujaf-285	232	4	)	)	PUNCT
gujaf-285	232	5	and	and	CCONJ
gujaf-285	232	6	ana	ana	PROPN
gujaf-285	232	7	et	et	PROPN
gujaf-285	232	8	al	al	PROPN
gujaf-285	232	9	.	.	PROPN
gujaf-285	232	10	,	,	PUNCT
gujaf-285	232	11	(	(	PUNCT
gujaf-285	232	12	2015	2015	NUM
gujaf-285	232	13	)	)	PUNCT
gujaf-285	232	14	firm	firm	ADJ
gujaf-285	232	15	size	size	NOUN
gujaf-285	232	16	measured	measure	VERB
gujaf-285	232	17	by	by	ADP
gujaf-285	232	18	the	the	DET
gujaf-285	232	19	natural	natural	ADJ
gujaf-285	232	20	logarithm	logarithm	NOUN
gujaf-285	232	21	of	of	ADP
gujaf-285	232	22	the	the	DET
gujaf-285	232	23	company	company	NOUN
gujaf-285	232	24	’s	’s	PART
gujaf-285	232	25	total	total	ADJ
gujaf-285	232	26	assets	asset	NOUN
gujaf-285	232	27	per	per	ADP
gujaf-285	232	28	year	year	NOUN
gujaf-285	232	29	.	.	PUNCT
gujaf-285	233	1	(	(	PUNCT
gujaf-285	233	2	banimahd	banimahd	ADJ
gujaf-285	233	3	,	,	PUNCT
gujaf-285	233	4	et	et	PROPN
gujaf-285	233	5	al	al	PROPN
gujaf-285	233	6	.	.	PROPN
gujaf-285	233	7	,	,	PUNCT
gujaf-285	233	8	2012	2012	NUM
gujaf-285	233	9	)	)	PUNCT
gujaf-285	233	10	.	.	PUNCT
gujaf-285	234	1	source	source	NOUN
gujaf-285	234	2	:	:	PUNCT
gujaf-285	234	3	authors	author	NOUN
gujaf-285	234	4	compilation	compilation	NOUN
gujaf-285	234	5	,	,	PUNCT
gujaf-285	234	6	2023	2023	NUM
gujaf-285	234	7	.	.	PUNCT
gujaf-285	235	1	the	the	DET
gujaf-285	235	2	study	study	NOUN
gujaf-285	235	3	used	use	VERB
gujaf-285	235	4	descriptive	descriptive	ADJ
gujaf-285	235	5	statistics	statistic	NOUN
gujaf-285	235	6	and	and	CCONJ
gujaf-285	235	7	poisson	poisson	NOUN
gujaf-285	235	8	regressions	regression	NOUN
gujaf-285	235	9	(	(	PUNCT
gujaf-285	235	10	truncated	truncate	VERB
gujaf-285	235	11	negative	negative	ADJ
gujaf-285	235	12	binomial	binomial	NOUN
gujaf-285	235	13	)	)	PUNCT
gujaf-285	235	14	to	to	PART
gujaf-285	235	15	analyze	analyze	VERB
gujaf-285	235	16	the	the	DET
gujaf-285	235	17	data	datum	NOUN
gujaf-285	235	18	.	.	PUNCT
gujaf-285	236	1	descriptive	descriptive	ADJ
gujaf-285	236	2	statistics	statistic	NOUN
gujaf-285	236	3	is	be	AUX
gujaf-285	236	4	used	use	VERB
gujaf-285	236	5	to	to	PART
gujaf-285	236	6	compute	compute	VERB
gujaf-285	236	7	the	the	DET
gujaf-285	236	8	mean	mean	ADJ
gujaf-285	236	9	,	,	PUNCT
gujaf-285	236	10	standard	standard	ADJ
gujaf-285	236	11	deviation	deviation	NOUN
gujaf-285	236	12	,	,	PUNCT
gujaf-285	236	13	minimum	minimum	ADJ
gujaf-285	236	14	and	and	CCONJ
gujaf-285	236	15	maximum	maximum	ADJ
gujaf-285	236	16	values	value	NOUN
gujaf-285	236	17	of	of	ADP
gujaf-285	236	18	the	the	DET
gujaf-285	236	19	variables	variable	NOUN
gujaf-285	236	20	.	.	PUNCT
gujaf-285	237	1	it	it	PRON
gujaf-285	237	2	is	be	AUX
gujaf-285	237	3	used	use	VERB
gujaf-285	237	4	in	in	ADP
gujaf-285	237	5	measures	measure	NOUN
gujaf-285	237	6	of	of	ADP
gujaf-285	237	7	central	central	ADJ
gujaf-285	237	8	tendency	tendency	NOUN
gujaf-285	237	9	and	and	CCONJ
gujaf-285	237	10	measures	measure	NOUN
gujaf-285	237	11	of	of	ADP
gujaf-285	237	12	dispersion	dispersion	NOUN
gujaf-285	237	13	for	for	ADP
gujaf-285	237	14	the	the	DET
gujaf-285	237	15	study	study	NOUN
gujaf-285	237	16	.	.	PUNCT
gujaf-285	238	1	similar	similar	ADJ
gujaf-285	238	2	studies	study	NOUN
gujaf-285	238	3	such	such	ADJ
gujaf-285	238	4	as	as	ADP
gujaf-285	238	5	mohammed	mohammed	PROPN
gujaf-285	238	6	(	(	PUNCT
gujaf-285	238	7	2017	2017	NUM
gujaf-285	238	8	)	)	PUNCT
gujaf-285	238	9	,	,	PUNCT
gujaf-285	238	10	salawu	salawu	VERB
gujaf-285	238	11	et	et	PROPN
gujaf-285	238	12	al	al	PROPN
gujaf-285	238	13	.	.	PROPN
gujaf-285	239	1	(	(	PUNCT
gujaf-285	239	2	2017	2017	NUM
gujaf-285	239	3	)	)	PUNCT
gujaf-285	239	4	also	also	ADV
gujaf-285	239	5	used	use	VERB
gujaf-285	239	6	descriptive	descriptive	ADJ
gujaf-285	239	7	statistics	statistic	NOUN
gujaf-285	239	8	.	.	PUNCT
gujaf-285	240	1	gusau	gusau	PROPN
gujaf-285	240	2	journal	journal	PROPN
gujaf-285	240	3	of	of	ADP
gujaf-285	240	4	accounting	accounting	NOUN
gujaf-285	240	5	and	and	CCONJ
gujaf-285	240	6	finance	finance	NOUN
gujaf-285	240	7	,	,	PUNCT
gujaf-285	240	8	vol	vol	NOUN
gujaf-285	240	9	.	.	PROPN
gujaf-285	240	10	5	5	NUM
gujaf-285	240	11	,	,	PUNCT
gujaf-285	240	12	issue	issue	NOUN
gujaf-285	240	13	1	1	NUM
gujaf-285	240	14	,	,	PUNCT
gujaf-285	240	15	april	april	PROPN
gujaf-285	240	16	,	,	PUNCT
gujaf-285	240	17	2024	2024	NUM
gujaf-285	240	18	246	246	NUM
gujaf-285	240	19	the	the	DET
gujaf-285	240	20	inferential	inferential	ADJ
gujaf-285	240	21	statistics	statistic	NOUN
gujaf-285	240	22	employed	employ	VERB
gujaf-285	240	23	for	for	ADP
gujaf-285	240	24	the	the	DET
gujaf-285	240	25	study	study	NOUN
gujaf-285	240	26	is	be	AUX
gujaf-285	240	27	poisson	poisson	PROPN
gujaf-285	240	28	regression	regression	NOUN
gujaf-285	240	29	analysis	analysis	NOUN
gujaf-285	240	30	.	.	PUNCT
gujaf-285	241	1	coxe	coxe	PROPN
gujaf-285	241	2	,	,	PUNCT
gujaf-285	241	3	west	west	PROPN
gujaf-285	241	4	,	,	PUNCT
gujaf-285	241	5	&	&	CCONJ
gujaf-285	241	6	aiken	aiken	PROPN
gujaf-285	241	7	(	(	PUNCT
gujaf-285	241	8	2013	2013	NUM
gujaf-285	241	9	)	)	PUNCT
gujaf-285	241	10	states	state	VERB
gujaf-285	241	11	that	that	SCONJ
gujaf-285	241	12	,	,	PUNCT
gujaf-285	241	13	the	the	DET
gujaf-285	241	14	poisson	poisson	NOUN
gujaf-285	241	15	regression	regression	NOUN
gujaf-285	241	16	assume	assume	VERB
gujaf-285	241	17	firstly	firstly	ADV
gujaf-285	241	18	that	that	SCONJ
gujaf-285	241	19	,	,	PUNCT
gujaf-285	241	20	the	the	DET
gujaf-285	241	21	poisson	poisson	NOUN
gujaf-285	241	22	distribution	distribution	NOUN
gujaf-285	241	23	is	be	AUX
gujaf-285	241	24	a	a	DET
gujaf-285	241	25	discrete	discrete	ADJ
gujaf-285	241	26	distribution	distribution	NOUN
gujaf-285	241	27	that	that	PRON
gujaf-285	241	28	takes	take	VERB
gujaf-285	241	29	on	on	ADP
gujaf-285	241	30	a	a	DET
gujaf-285	241	31	probability	probability	NOUN
gujaf-285	241	32	value	value	NOUN
gujaf-285	241	33	only	only	ADV
gujaf-285	241	34	for	for	ADP
gujaf-285	241	35	nonnegative	nonnegative	ADJ
gujaf-285	241	36	integers	integer	NOUN
gujaf-285	241	37	,	,	PUNCT
gujaf-285	241	38	making	make	VERB
gujaf-285	241	39	it	it	PRON
gujaf-285	241	40	ideal	ideal	ADJ
gujaf-285	241	41	for	for	ADP
gujaf-285	241	42	modeling	model	VERB
gujaf-285	241	43	count	count	NOUN
gujaf-285	241	44	outcomes	outcome	NOUN
gujaf-285	241	45	.	.	PUNCT
gujaf-285	242	1	its	its	PRON
gujaf-285	242	2	probability	probability	NOUN
gujaf-285	242	3	depends	depend	VERB
gujaf-285	242	4	on	on	ADP
gujaf-285	242	5	the	the	DET
gujaf-285	242	6	variance	variance	NOUN
gujaf-285	242	7	of	of	ADP
gujaf-285	242	8	the	the	DET
gujaf-285	242	9	number	number	NOUN
gujaf-285	242	10	of	of	ADP
gujaf-285	242	11	counts	count	NOUN
gujaf-285	242	12	,	,	PUNCT
gujaf-285	242	13	with	with	ADP
gujaf-285	242	14	the	the	DET
gujaf-285	242	15	mean	mean	NOUN
gujaf-285	242	16	and	and	CCONJ
gujaf-285	242	17	variance	variance	NOUN
gujaf-285	242	18	equal	equal	ADJ
gujaf-285	242	19	to	to	ADP
gujaf-285	242	20	μ	μ	PROPN
gujaf-285	242	21	.	.	PUNCT
gujaf-285	243	1	a	a	DET
gujaf-285	243	2	conditionally	conditionally	ADV
gujaf-285	243	3	poisson	poisson	NOUN
gujaf-285	243	4	error	error	NOUN
gujaf-285	243	5	distribution	distribution	NOUN
gujaf-285	243	6	assumes	assume	VERB
gujaf-285	243	7	residuals	residual	NOUN
gujaf-285	243	8	are	be	AUX
gujaf-285	243	9	conditionally	conditionally	ADV
gujaf-285	243	10	poisson	poisson	NOUN
gujaf-285	243	11	distributed	distribute	VERB
gujaf-285	243	12	,	,	PUNCT
gujaf-285	243	13	representing	represent	VERB
gujaf-285	243	14	the	the	DET
gujaf-285	243	15	discrete	discrete	ADJ
gujaf-285	243	16	nature	nature	NOUN
gujaf-285	243	17	of	of	ADP
gujaf-285	243	18	residuals	residual	NOUN
gujaf-285	243	19	with	with	ADP
gujaf-285	243	20	discrete	discrete	ADJ
gujaf-285	243	21	outcomes	outcome	NOUN
gujaf-285	243	22	.	.	PUNCT
gujaf-285	244	1	in	in	ADP
gujaf-285	244	2	this	this	DET
gujaf-285	244	3	study	study	NOUN
gujaf-285	244	4	,	,	PUNCT
gujaf-285	244	5	poisson	poisson	NOUN
gujaf-285	244	6	regressions	regression	NOUN
gujaf-285	244	7	are	be	AUX
gujaf-285	244	8	employed	employ	VERB
gujaf-285	244	9	to	to	PART
gujaf-285	244	10	establish	establish	VERB
gujaf-285	244	11	the	the	DET
gujaf-285	244	12	variation	variation	NOUN
gujaf-285	244	13	in	in	ADP
gujaf-285	244	14	dependent	dependent	ADJ
gujaf-285	244	15	variable	variable	NOUN
gujaf-285	244	16	(	(	PUNCT
gujaf-285	244	17	audit	audit	NOUN
gujaf-285	244	18	report	report	NOUN
gujaf-285	244	19	lag	lag	NOUN
gujaf-285	244	20	)	)	PUNCT
gujaf-285	244	21	as	as	ADP
gujaf-285	244	22	a	a	DET
gujaf-285	244	23	result	result	NOUN
gujaf-285	244	24	of	of	ADP
gujaf-285	244	25	variation	variation	NOUN
gujaf-285	244	26	in	in	ADP
gujaf-285	244	27	any	any	PRON
gujaf-285	244	28	of	of	ADP
gujaf-285	244	29	the	the	DET
gujaf-285	244	30	explanatory	explanatory	ADJ
gujaf-285	244	31	variables	variable	NOUN
gujaf-285	244	32	.	.	PUNCT
gujaf-285	245	1	the	the	DET
gujaf-285	245	2	poisson	poisson	PROPN
gujaf-285	245	3	regression	regression	NOUN
gujaf-285	245	4	model	model	NOUN
gujaf-285	245	5	is	be	AUX
gujaf-285	245	6	based	base	VERB
gujaf-285	245	7	on	on	ADP
gujaf-285	245	8	the	the	DET
gujaf-285	245	9	assumption	assumption	NOUN
gujaf-285	245	10	that	that	SCONJ
gujaf-285	245	11	the	the	DET
gujaf-285	245	12	dependent	dependent	ADJ
gujaf-285	245	13	variable	variable	NOUN
gujaf-285	245	14	follows	follow	VERB
gujaf-285	245	15	a	a	DET
gujaf-285	245	16	poisson	poisson	NOUN
gujaf-285	245	17	distribution	distribution	NOUN
gujaf-285	245	18	,	,	PUNCT
gujaf-285	245	19	which	which	PRON
gujaf-285	245	20	is	be	AUX
gujaf-285	245	21	usually	usually	ADV
gujaf-285	245	22	obtained	obtain	VERB
gujaf-285	245	23	from	from	ADP
gujaf-285	245	24	count	count	NOUN
gujaf-285	245	25	data	datum	NOUN
gujaf-285	245	26	.	.	PUNCT
gujaf-285	246	1	in	in	ADP
gujaf-285	246	2	this	this	DET
gujaf-285	246	3	study	study	NOUN
gujaf-285	246	4	,	,	PUNCT
gujaf-285	246	5	the	the	DET
gujaf-285	246	6	dependent	dependent	ADJ
gujaf-285	246	7	variable	variable	NOUN
gujaf-285	246	8	is	be	AUX
gujaf-285	246	9	financial	financial	ADJ
gujaf-285	246	10	report	report	NOUN
gujaf-285	246	11	timeliness	timeliness	NOUN
gujaf-285	246	12	,	,	PUNCT
gujaf-285	246	13	which	which	PRON
gujaf-285	246	14	is	be	AUX
gujaf-285	246	15	proxied	proxie	VERB
gujaf-285	246	16	by	by	ADP
gujaf-285	246	17	audit	audit	NOUN
gujaf-285	246	18	report	report	NOUN
gujaf-285	246	19	lag	lag	NOUN
gujaf-285	246	20	(	(	PUNCT
gujaf-285	246	21	arl	arl	PROPN
gujaf-285	246	22	)	)	PUNCT
gujaf-285	246	23	.	.	PUNCT
gujaf-285	247	1	this	this	PRON
gujaf-285	247	2	is	be	AUX
gujaf-285	247	3	measured	measure	VERB
gujaf-285	247	4	using	use	VERB
gujaf-285	247	5	the	the	DET
gujaf-285	247	6	length	length	NOUN
gujaf-285	247	7	of	of	ADP
gujaf-285	247	8	time	time	NOUN
gujaf-285	247	9	from	from	ADP
gujaf-285	247	10	a	a	DET
gujaf-285	247	11	company	company	NOUN
gujaf-285	247	12	’s	’s	PART
gujaf-285	247	13	financial	financial	ADJ
gujaf-285	247	14	year	year	NOUN
gujaf-285	247	15	-	-	PUNCT
gujaf-285	247	16	end	end	NOUN
gujaf-285	247	17	to	to	ADP
gujaf-285	247	18	the	the	DET
gujaf-285	247	19	date	date	NOUN
gujaf-285	247	20	of	of	ADP
gujaf-285	247	21	the	the	DET
gujaf-285	247	22	auditor	auditor	NOUN
gujaf-285	247	23	’s	’s	PART
gujaf-285	247	24	report	report	NOUN
gujaf-285	247	25	.	.	PUNCT
gujaf-285	248	1	it	it	PRON
gujaf-285	248	2	is	be	AUX
gujaf-285	248	3	believed	believe	VERB
gujaf-285	248	4	that	that	SCONJ
gujaf-285	248	5	arl	arl	PROPN
gujaf-285	248	6	has	have	VERB
gujaf-285	248	7	a	a	DET
gujaf-285	248	8	poisson	poisson	NOUN
gujaf-285	248	9	distribution	distribution	NOUN
gujaf-285	248	10	that	that	PRON
gujaf-285	248	11	takes	take	VERB
gujaf-285	248	12	the	the	DET
gujaf-285	248	13	integer	integer	NOUN
gujaf-285	248	14	values	value	NOUN
gujaf-285	248	15	of	of	ADP
gujaf-285	248	16	𝐴rl=0,1,2,3	𝐴rl=0,1,2,3	PROPN
gujaf-285	248	17	,	,	PUNCT
gujaf-285	248	18	…	…	PUNCT
gujaf-285	248	19	the	the	DET
gujaf-285	248	20	general	general	ADJ
gujaf-285	248	21	model	model	NOUN
gujaf-285	248	22	is	be	AUX
gujaf-285	248	23	the	the	DET
gujaf-285	248	24	poisson	poisson	NOUN
gujaf-285	248	25	distribution	distribution	NOUN
gujaf-285	248	26	function	function	NOUN
gujaf-285	248	27	which	which	PRON
gujaf-285	248	28	is	be	AUX
gujaf-285	248	29	expressed	express	VERB
gujaf-285	248	30	in	in	ADP
gujaf-285	248	31	this	this	DET
gujaf-285	248	32	form	form	NOUN
gujaf-285	248	33	:	:	PUNCT
gujaf-285	248	34	(	(	PUNCT
gujaf-285	248	35	𝐴rl)=𝜇𝐴rl	𝐴rl)=𝜇𝐴rl	PROPN
gujaf-285	248	36	𝑒−𝜇𝐴rl𝑤ℎ𝑒𝑟𝑒𝐴rl	𝑒−𝜇𝐴rl𝑤ℎ𝑒𝑟𝑒𝐴rl	NOUN
gujaf-285	248	37	=	=	SYM
gujaf-285	248	38	0,1,2,	0,1,2,	NUM
gujaf-285	248	39	…	…	PUNCT
gujaf-285	248	40	𝑁	𝑁	PROPN
gujaf-285	248	41	where	where	SCONJ
gujaf-285	248	42	(	(	PUNCT
gujaf-285	248	43	𝐴rl	𝐴rl	NOUN
gujaf-285	248	44	)	)	PUNCT
gujaf-285	248	45	denotes	denote	VERB
gujaf-285	248	46	the	the	DET
gujaf-285	248	47	probability	probability	NOUN
gujaf-285	248	48	that	that	SCONJ
gujaf-285	248	49	the	the	DET
gujaf-285	248	50	variable	variable	ADJ
gujaf-285	248	51	audit	audit	NOUN
gujaf-285	248	52	report	report	NOUN
gujaf-285	248	53	lag	lag	VERB
gujaf-285	248	54	(	(	PUNCT
gujaf-285	248	55	𝐴rl	𝐴rl	NOUN
gujaf-285	248	56	)	)	PUNCT
gujaf-285	248	57	that	that	PRON
gujaf-285	248	58	takes	take	VERB
gujaf-285	248	59	non	non	ADJ
gujaf-285	248	60	-	-	ADJ
gujaf-285	248	61	negative	negative	ADJ
gujaf-285	248	62	integer	integer	NOUN
gujaf-285	248	63	values	value	NOUN
gujaf-285	248	64	and	and	CCONJ
gujaf-285	248	65	𝐴rl	𝐴rl	PROPN
gujaf-285	248	66	stands	stand	VERB
gujaf-285	248	67	for	for	ADP
gujaf-285	248	68	𝐴rl=	𝐴rl=	PROPN
gujaf-285	248	69	𝐴rl	𝐴rl	PROPN
gujaf-285	248	70	𝑋	𝑋	PROPN
gujaf-285	248	71	(	(	PUNCT
gujaf-285	248	72	𝐴rl	𝐴rl	PROPN
gujaf-285	248	73	−1)𝑋	−1)𝑋	PROPN
gujaf-285	248	74	(	(	PUNCT
gujaf-285	248	75	𝐴rl	𝐴rl	PROPN
gujaf-285	248	76	−2)𝑋	−2)𝑋	NOUN
gujaf-285	248	77	2	2	NUM
gujaf-285	248	78	𝑋	𝑋	NOUN
gujaf-285	248	79	1	1	NUM
gujaf-285	248	80	.	.	PUNCT
gujaf-285	248	81	as	as	SCONJ
gujaf-285	248	82	noted	note	VERB
gujaf-285	248	83	in	in	ADP
gujaf-285	248	84	gujarati	gujarati	PROPN
gujaf-285	248	85	and	and	CCONJ
gujaf-285	248	86	porter	porter	PROPN
gujaf-285	248	87	(	(	PUNCT
gujaf-285	248	88	2009	2009	NUM
gujaf-285	248	89	)	)	PUNCT
gujaf-285	248	90	,	,	PUNCT
gujaf-285	248	91	the	the	DET
gujaf-285	248	92	following	follow	VERB
gujaf-285	248	93	is	be	AUX
gujaf-285	248	94	used	use	VERB
gujaf-285	248	95	to	to	PART
gujaf-285	248	96	prove	prove	VERB
gujaf-285	248	97	:	:	PUNCT
gujaf-285	248	98	(	(	PUNCT
gujaf-285	248	99	𝐴rl)=𝜇	𝐴rl)=𝜇	PROPN
gujaf-285	248	100	…	…	NUM
gujaf-285	248	101	.	.	X
gujaf-285	249	1	1	1	NUM
gujaf-285	249	2	(	(	PUNCT
gujaf-285	249	3	𝑌)=	𝑌)=	X
gujaf-285	249	4	𝜇	𝜇	X
gujaf-285	249	5	…	…	PUNCT
gujaf-285	249	6	.2	.2	NUM
gujaf-285	249	7	this	this	DET
gujaf-285	249	8	equation	equation	NOUN
gujaf-285	249	9	proves	prove	VERB
gujaf-285	249	10	that	that	SCONJ
gujaf-285	249	11	the	the	DET
gujaf-285	249	12	variance	variance	NOUN
gujaf-285	249	13	of	of	ADP
gujaf-285	249	14	a	a	DET
gujaf-285	249	15	poisson	poisson	NOUN
gujaf-285	249	16	distribution	distribution	NOUN
gujaf-285	249	17	is	be	AUX
gujaf-285	249	18	equal	equal	ADJ
gujaf-285	249	19	to	to	ADP
gujaf-285	249	20	its	its	PRON
gujaf-285	249	21	mean	mean	NOUN
gujaf-285	249	22	.	.	PUNCT
gujaf-285	250	1	the	the	DET
gujaf-285	250	2	general	general	ADJ
gujaf-285	250	3	form	form	NOUN
gujaf-285	250	4	of	of	ADP
gujaf-285	250	5	the	the	DET
gujaf-285	250	6	regression	regression	NOUN
gujaf-285	250	7	model	model	NOUN
gujaf-285	250	8	takes	take	VERB
gujaf-285	250	9	the	the	DET
gujaf-285	250	10	following	follow	VERB
gujaf-285	250	11	form	form	NOUN
gujaf-285	250	12	:	:	PUNCT
gujaf-285	250	13	𝐴rl=	𝐴rl=	PROPN
gujaf-285	250	14	(	(	PUNCT
gujaf-285	250	15	𝐴rl)+𝜇𝑖	𝐴rl)+𝜇𝑖	NOUN
gujaf-285	250	16	…	…	PUNCT
gujaf-285	250	17	..	..	SYM
gujaf-285	250	18	3	3	NUM
gujaf-285	250	19	since	since	SCONJ
gujaf-285	250	20	(	(	PUNCT
gujaf-285	250	21	𝐴rl	𝐴rl	NOUN
gujaf-285	250	22	)	)	PUNCT
gujaf-285	250	23	in	in	ADP
gujaf-285	250	24	model	model	NOUN
gujaf-285	250	25	1	1	NUM
gujaf-285	250	26	is	be	AUX
gujaf-285	250	27	the	the	DET
gujaf-285	250	28	same	same	ADJ
gujaf-285	250	29	as	as	ADP
gujaf-285	250	30	𝜇	𝜇	ADP
gujaf-285	250	31	,	,	PUNCT
gujaf-285	250	32	model	model	NOUN
gujaf-285	250	33	3	3	NUM
gujaf-285	250	34	can	can	AUX
gujaf-285	250	35	be	be	AUX
gujaf-285	250	36	expressed	express	VERB
gujaf-285	250	37	as	as	SCONJ
gujaf-285	250	38	follows	follow	VERB
gujaf-285	250	39	:	:	PUNCT
gujaf-285	250	40	𝐴rl=	𝐴rl=	PROPN
gujaf-285	250	41	(	(	PUNCT
gujaf-285	250	42	𝐴rl𝑖	𝐴rl𝑖	PROPN
gujaf-285	250	43	)	)	PUNCT
gujaf-285	250	44	+	+	NOUN
gujaf-285	250	45	𝜇𝑖=	𝜇𝑖=	ADJ
gujaf-285	250	46	𝜇𝑖+𝜇𝑖	𝜇𝑖+𝜇𝑖	NOUN
gujaf-285	250	47	…	…	PUNCT
gujaf-285	250	48	…	…	PUNCT
gujaf-285	250	49	.4	.4	NUM
gujaf-285	250	50	the	the	DET
gujaf-285	250	51	dependent	dependent	ADJ
gujaf-285	250	52	variable	variable	NOUN
gujaf-285	250	53	𝐴rl	𝐴rl	PROPN
gujaf-285	250	54	is	be	AUX
gujaf-285	250	55	independently	independently	ADV
gujaf-285	250	56	distributed	distribute	VERB
gujaf-285	250	57	as	as	ADP
gujaf-285	250	58	poisson	poisson	NOUN
gujaf-285	250	59	random	random	ADJ
gujaf-285	250	60	variable	variable	NOUN
gujaf-285	250	61	with	with	ADP
gujaf-285	250	62	mean	mean	VERB
gujaf-285	250	63	𝜇𝑖	𝜇𝑖	ADP
gujaf-285	250	64	for	for	ADP
gujaf-285	250	65	each	each	DET
gujaf-285	250	66	individual	individual	NOUN
gujaf-285	250	67	:	:	PUNCT
gujaf-285	250	68	𝜇𝑖=	𝜇𝑖=	NOUN
gujaf-285	250	69	(	(	PUNCT
gujaf-285	250	70	𝐴rl	𝐴rl	PROPN
gujaf-285	250	71	𝑖	𝑖	NUM
gujaf-285	250	72	)	)	PUNCT
gujaf-285	251	1	=	=	NOUN
gujaf-285	251	2	𝛼+𝛽1𝑋1𝑖𝑡+𝛽2𝑋2𝑖𝑡+𝛽3𝑋1𝑖𝑡+⋯+𝛽𝑛𝑋𝑛𝑖𝑡	𝛼+𝛽1𝑋1𝑖𝑡+𝛽2𝑋2𝑖𝑡+𝛽3𝑋1𝑖𝑡+⋯+𝛽𝑛𝑋𝑛𝑖𝑡	NUM
gujaf-285	251	3	…	…	PUNCT
gujaf-285	251	4	..	..	SYM
gujaf-285	251	5	5	5	NUM
gujaf-285	251	6	gusau	gusau	ADJ
gujaf-285	251	7	journal	journal	NOUN
gujaf-285	251	8	of	of	ADP
gujaf-285	251	9	accounting	accounting	NOUN
gujaf-285	251	10	and	and	CCONJ
gujaf-285	251	11	finance	finance	NOUN
gujaf-285	251	12	,	,	PUNCT
gujaf-285	251	13	vol	vol	NOUN
gujaf-285	251	14	.	.	PROPN
gujaf-285	251	15	5	5	NUM
gujaf-285	251	16	,	,	PUNCT
gujaf-285	251	17	issue	issue	NOUN
gujaf-285	251	18	1	1	NUM
gujaf-285	251	19	,	,	PUNCT
gujaf-285	251	20	april	april	PROPN
gujaf-285	251	21	,	,	PUNCT
gujaf-285	251	22	2024	2024	NUM
gujaf-285	251	23	247	247	NUM
gujaf-285	251	24	from	from	ADP
gujaf-285	251	25	the	the	DET
gujaf-285	251	26	general	general	ADJ
gujaf-285	251	27	form	form	NOUN
gujaf-285	251	28	of	of	ADP
gujaf-285	251	29	the	the	DET
gujaf-285	251	30	model	model	NOUN
gujaf-285	251	31	in	in	ADP
gujaf-285	251	32	model	model	NOUN
gujaf-285	251	33	5	5	NUM
gujaf-285	251	34	,	,	PUNCT
gujaf-285	251	35	the	the	DET
gujaf-285	251	36	various	various	ADJ
gujaf-285	251	37	models	model	NOUN
gujaf-285	251	38	for	for	ADP
gujaf-285	251	39	the	the	DET
gujaf-285	251	40	test	test	NOUN
gujaf-285	251	41	of	of	ADP
gujaf-285	251	42	various	various	ADJ
gujaf-285	251	43	hypotheses	hypothesis	NOUN
gujaf-285	251	44	are	be	AUX
gujaf-285	251	45	presented	present	VERB
gujaf-285	251	46	below	below	ADP
gujaf-285	251	47	:	:	PUNCT
gujaf-285	251	48	𝜇𝑖=	𝜇𝑖=	PROPN
gujaf-285	251	49	(	(	PUNCT
gujaf-285	251	50	𝐴rl𝑖	𝐴rl𝑖	PROPN
gujaf-285	251	51	)	)	PUNCT
gujaf-285	252	1	=	=	VERB
gujaf-285	252	2	𝛼	𝛼	PRON
gujaf-285	252	3	+	+	ADJ
gujaf-285	252	4	𝛽1bs1𝑖𝑡+	𝛽1bs1𝑖𝑡+	ADJ
gujaf-285	252	5	𝛽2bg2𝑖𝑡+	𝛽2bg2𝑖𝑡+	ADJ
gujaf-285	252	6	c1roa𝑖𝑡+	c1roa𝑖𝑡+	NOUN
gujaf-285	252	7	c2fsize𝑖𝑡+	c2fsize𝑖𝑡+	NOUN
gujaf-285	252	8	еit	еit	NOUN
gujaf-285	252	9	-	-	PUNCT
gujaf-285	252	10	(	(	PUNCT
gujaf-285	252	11	1	1	NUM
gujaf-285	252	12	)	)	PUNCT
gujaf-285	252	13	where	where	SCONJ
gujaf-285	252	14	as	as	ADP
gujaf-285	252	15	:	:	PUNCT
gujaf-285	252	16	arlit	arlit	NOUN
gujaf-285	252	17	=	=	PUNCT
gujaf-285	252	18	audit	audit	NOUN
gujaf-285	252	19	report	report	NOUN
gujaf-285	252	20	lag	lag	NOUN
gujaf-285	252	21	of	of	ADP
gujaf-285	252	22	firm	firm	ADJ
gujaf-285	252	23	i	i	PRON
gujaf-285	252	24	at	at	ADP
gujaf-285	252	25	time	time	NOUN
gujaf-285	252	26	t	t	PROPN
gujaf-285	252	27	bsit=	bsit=	PROPN
gujaf-285	252	28	board	board	NOUN
gujaf-285	252	29	size	size	NOUN
gujaf-285	252	30	of	of	ADP
gujaf-285	252	31	firm	firm	NOUN
gujaf-285	252	32	i	i	PRON
gujaf-285	252	33	at	at	ADP
gujaf-285	252	34	time	time	NOUN
gujaf-285	252	35	t	t	PROPN
gujaf-285	252	36	bgit=	bgit=	NUM
gujaf-285	252	37	board	board	NOUN
gujaf-285	252	38	gender	gender	NOUN
gujaf-285	252	39	of	of	ADP
gujaf-285	252	40	firm	firm	NOUN
gujaf-285	252	41	i	i	PRON
gujaf-285	252	42	at	at	ADP
gujaf-285	252	43	time	time	NOUN
gujaf-285	252	44	t	t	PROPN
gujaf-285	252	45	profit=	profit=	NOUN
gujaf-285	252	46	profitability	profitability	NOUN
gujaf-285	252	47	of	of	ADP
gujaf-285	252	48	firm	firm	NOUN
gujaf-285	252	49	i	i	PRON
gujaf-285	252	50	time	time	NOUN
gujaf-285	252	51	t	t	PROPN
gujaf-285	252	52	fsizit	fsizit	PROPN
gujaf-285	252	53	=	=	SYM
gujaf-285	252	54	firm	firm	ADJ
gujaf-285	252	55	size	size	NOUN
gujaf-285	252	56	of	of	ADP
gujaf-285	252	57	firm	firm	NOUN
gujaf-285	252	58	i	i	PRON
gujaf-285	252	59	at	at	ADP
gujaf-285	252	60	time	time	NOUN
gujaf-285	252	61	t	t	PROPN
gujaf-285	252	62	c1	c1	PROPN
gujaf-285	252	63	–	–	PUNCT
gujaf-285	252	64	c2	c2	PROPN
gujaf-285	252	65	indicate	indicate	VERB
gujaf-285	252	66	control	control	NOUN
gujaf-285	252	67	variables	variable	NOUN
gujaf-285	252	68	4	4	NUM
gujaf-285	252	69	.	.	NOUN
gujaf-285	252	70	results	result	NOUN
gujaf-285	252	71	and	and	CCONJ
gujaf-285	252	72	discussion	discussion	NOUN
gujaf-285	252	73	this	this	DET
gujaf-285	252	74	section	section	NOUN
gujaf-285	252	75	presents	present	VERB
gujaf-285	252	76	the	the	DET
gujaf-285	252	77	statistics	statistic	NOUN
gujaf-285	252	78	and	and	CCONJ
gujaf-285	252	79	discussion	discussion	NOUN
gujaf-285	252	80	of	of	ADP
gujaf-285	252	81	results	result	NOUN
gujaf-285	252	82	from	from	ADP
gujaf-285	252	83	the	the	DET
gujaf-285	252	84	data	datum	NOUN
gujaf-285	252	85	generated	generate	VERB
gujaf-285	252	86	from	from	ADP
gujaf-285	252	87	the	the	DET
gujaf-285	252	88	annual	annual	ADJ
gujaf-285	252	89	reports	report	NOUN
gujaf-285	252	90	and	and	CCONJ
gujaf-285	252	91	accounts	account	NOUN
gujaf-285	252	92	of	of	ADP
gujaf-285	252	93	the	the	DET
gujaf-285	252	94	selected	select	VERB
gujaf-285	252	95	firms	firm	NOUN
gujaf-285	252	96	in	in	ADP
gujaf-285	252	97	nigeria	nigeria	PROPN
gujaf-285	252	98	for	for	ADP
gujaf-285	252	99	the	the	DET
gujaf-285	252	100	period	period	NOUN
gujaf-285	252	101	covered	cover	VERB
gujaf-285	252	102	by	by	ADP
gujaf-285	252	103	the	the	DET
gujaf-285	252	104	study	study	NOUN
gujaf-285	252	105	.	.	PUNCT
gujaf-285	253	1	descriptive	descriptive	ADJ
gujaf-285	253	2	analysis	analysis	NOUN
gujaf-285	253	3	table	table	NOUN
gujaf-285	253	4	2	2	NUM
gujaf-285	253	5	shows	show	VERB
gujaf-285	253	6	the	the	DET
gujaf-285	253	7	summary	summary	NOUN
gujaf-285	253	8	of	of	ADP
gujaf-285	253	9	the	the	DET
gujaf-285	253	10	descriptive	descriptive	ADJ
gujaf-285	253	11	statistics	statistic	NOUN
gujaf-285	253	12	of	of	ADP
gujaf-285	253	13	the	the	DET
gujaf-285	253	14	dependent	dependent	ADJ
gujaf-285	253	15	and	and	CCONJ
gujaf-285	253	16	explanatory	explanatory	ADJ
gujaf-285	253	17	variables	variable	NOUN
gujaf-285	253	18	.	.	PUNCT
gujaf-285	254	1	the	the	DET
gujaf-285	254	2	descriptive	descriptive	ADJ
gujaf-285	254	3	statistics	statistic	NOUN
gujaf-285	254	4	include	include	VERB
gujaf-285	254	5	measures	measure	NOUN
gujaf-285	254	6	of	of	ADP
gujaf-285	254	7	central	central	ADJ
gujaf-285	254	8	tendency	tendency	NOUN
gujaf-285	254	9	namely	namely	ADV
gujaf-285	254	10	the	the	DET
gujaf-285	254	11	mean	mean	NOUN
gujaf-285	254	12	,	,	PUNCT
gujaf-285	254	13	the	the	DET
gujaf-285	254	14	standard	standard	ADJ
gujaf-285	254	15	deviation	deviation	NOUN
gujaf-285	254	16	,	,	PUNCT
gujaf-285	254	17	minimum	minimum	ADJ
gujaf-285	254	18	and	and	CCONJ
gujaf-285	254	19	maximum	maximum	ADJ
gujaf-285	254	20	values	value	NOUN
gujaf-285	254	21	for	for	ADP
gujaf-285	254	22	both	both	CCONJ
gujaf-285	254	23	the	the	DET
gujaf-285	254	24	dependent	dependent	ADJ
gujaf-285	254	25	,	,	PUNCT
gujaf-285	254	26	explanatory	explanatory	ADJ
gujaf-285	254	27	and	and	CCONJ
gujaf-285	254	28	control	control	NOUN
gujaf-285	254	29	variables	variable	NOUN
gujaf-285	254	30	.	.	PUNCT
gujaf-285	255	1	table	table	NOUN
gujaf-285	255	2	2	2	NUM
gujaf-285	255	3	:	:	PUNCT
gujaf-285	255	4	descriptive	descriptive	ADJ
gujaf-285	255	5	statistics	statistic	NOUN
gujaf-285	255	6	of	of	ADP
gujaf-285	255	7	variables	variable	NOUN
gujaf-285	255	8	variable	variable	ADJ
gujaf-285	255	9	obs	ob	NOUN
gujaf-285	255	10	.	.	PUNCT
gujaf-285	256	1	mean	mean	VERB
gujaf-285	256	2	std	std	PROPN
gujaf-285	256	3	.	.	PROPN
gujaf-285	256	4	dev	dev	PROPN
gujaf-285	256	5	min	min	PROPN
gujaf-285	256	6	max	max	PROPN
gujaf-285	256	7	arl	arl	PROPN
gujaf-285	256	8	600	600	NUM
gujaf-285	256	9	96.588	96.588	NUM
gujaf-285	256	10	39.039	39.039	NUM
gujaf-285	256	11	30	30	NUM
gujaf-285	256	12	311	311	NUM
gujaf-285	256	13	bs	bs	NOUN
gujaf-285	256	14	600	600	NUM
gujaf-285	256	15	9.107	9.107	NUM
gujaf-285	256	16	2.561	2.561	NUM
gujaf-285	256	17	4	4	NUM
gujaf-285	256	18	21	21	NUM
gujaf-285	256	19	bg	bg	NOUN
gujaf-285	256	20	600	600	NUM
gujaf-285	256	21	1.308	1.308	NUM
gujaf-285	256	22	1.135	1.135	NUM
gujaf-285	256	23	0	0	NUM
gujaf-285	256	24	8	8	NUM
gujaf-285	256	25	roa	roa	NOUN
gujaf-285	257	1	600	600	NUM
gujaf-285	257	2	0.058	0.058	NUM
gujaf-285	257	3	0.141	0.141	NUM
gujaf-285	257	4	-0.823	-0.823	NUM
gujaf-285	257	5	0.793	0.793	NUM
gujaf-285	257	6	fs	fs	ADP
gujaf-285	257	7	600	600	NUM
gujaf-285	257	8	10.131	10.131	NUM
gujaf-285	257	9	0.757	0.757	NUM
gujaf-285	257	10	7.0509	7.0509	NUM
gujaf-285	257	11	11.79	11.79	NUM
gujaf-285	257	12	source	source	NOUN
gujaf-285	257	13	:	:	PUNCT
gujaf-285	257	14	stata	stata	VERB
gujaf-285	257	15	15.0	15.0	NUM
gujaf-285	257	16	output	output	NOUN
gujaf-285	257	17	.	.	PUNCT
gujaf-285	258	1	table	table	NOUN
gujaf-285	258	2	2	2	NUM
gujaf-285	258	3	shows	show	VERB
gujaf-285	258	4	the	the	DET
gujaf-285	258	5	descriptive	descriptive	ADJ
gujaf-285	258	6	statistics	statistic	NOUN
gujaf-285	258	7	of	of	ADP
gujaf-285	258	8	the	the	DET
gujaf-285	258	9	dependent	dependent	ADJ
gujaf-285	258	10	and	and	CCONJ
gujaf-285	258	11	explanatory	explanatory	ADJ
gujaf-285	258	12	variables	variable	NOUN
gujaf-285	258	13	of	of	ADP
gujaf-285	258	14	the	the	DET
gujaf-285	258	15	study	study	NOUN
gujaf-285	258	16	.	.	PUNCT
gujaf-285	259	1	the	the	DET
gujaf-285	259	2	mean	mean	NOUN
gujaf-285	259	3	of	of	ADP
gujaf-285	259	4	audit	audit	NOUN
gujaf-285	259	5	report	report	NOUN
gujaf-285	259	6	lag	lag	NOUN
gujaf-285	259	7	(	(	PUNCT
gujaf-285	259	8	arl	arl	PROPN
gujaf-285	259	9	)	)	PUNCT
gujaf-285	259	10	for	for	ADP
gujaf-285	259	11	the	the	DET
gujaf-285	259	12	sampled	sample	VERB
gujaf-285	259	13	firms	firm	NOUN
gujaf-285	259	14	is	be	AUX
gujaf-285	259	15	96days	96days	NUM
gujaf-285	259	16	(	(	PUNCT
gujaf-285	259	17	3months	3months	NUM
gujaf-285	259	18	and	and	CCONJ
gujaf-285	259	19	6days	6day	NOUN
gujaf-285	259	20	)	)	PUNCT
gujaf-285	259	21	on	on	ADP
gujaf-285	259	22	average	average	ADJ
gujaf-285	259	23	from	from	ADP
gujaf-285	259	24	the	the	DET
gujaf-285	259	25	statutory	statutory	ADJ
gujaf-285	259	26	requirement	requirement	NOUN
gujaf-285	259	27	of	of	ADP
gujaf-285	259	28	3months	3months	NUM
gujaf-285	259	29	to	to	PART
gujaf-285	259	30	submit	submit	VERB
gujaf-285	259	31	their	their	PRON
gujaf-285	259	32	annual	annual	ADJ
gujaf-285	259	33	reports	report	NOUN
gujaf-285	259	34	.	.	PUNCT
gujaf-285	260	1	this	this	PRON
gujaf-285	260	2	suggests	suggest	VERB
gujaf-285	260	3	minimum	minimum	ADJ
gujaf-285	260	4	level	level	NOUN
gujaf-285	260	5	of	of	ADP
gujaf-285	260	6	audit	audit	NOUN
gujaf-285	260	7	delay	delay	NOUN
gujaf-285	260	8	among	among	ADP
gujaf-285	260	9	the	the	DET
gujaf-285	260	10	sampled	sample	VERB
gujaf-285	260	11	firms	firm	NOUN
gujaf-285	260	12	during	during	ADP
gujaf-285	260	13	the	the	DET
gujaf-285	260	14	study	study	NOUN
gujaf-285	260	15	period	period	NOUN
gujaf-285	260	16	.	.	PUNCT
gujaf-285	261	1	the	the	DET
gujaf-285	261	2	standard	standard	ADJ
gujaf-285	261	3	deviation	deviation	NOUN
gujaf-285	261	4	of	of	ADP
gujaf-285	261	5	39.11	39.11	NUM
gujaf-285	261	6	indicates	indicate	VERB
gujaf-285	261	7	gusau	gusau	ADJ
gujaf-285	261	8	journal	journal	NOUN
gujaf-285	261	9	of	of	ADP
gujaf-285	261	10	accounting	accounting	NOUN
gujaf-285	261	11	and	and	CCONJ
gujaf-285	261	12	finance	finance	NOUN
gujaf-285	261	13	,	,	PUNCT
gujaf-285	261	14	vol	vol	NOUN
gujaf-285	261	15	.	.	PROPN
gujaf-285	261	16	5	5	NUM
gujaf-285	261	17	,	,	PUNCT
gujaf-285	261	18	issue	issue	NOUN
gujaf-285	261	19	1	1	NUM
gujaf-285	261	20	,	,	PUNCT
gujaf-285	261	21	april	april	PROPN
gujaf-285	261	22	,	,	PUNCT
gujaf-285	261	23	2024	2024	NUM
gujaf-285	261	24	248	248	NUM
gujaf-285	261	25	that	that	SCONJ
gujaf-285	261	26	the	the	DET
gujaf-285	261	27	magnitude	magnitude	NOUN
gujaf-285	261	28	audit	audit	NOUN
gujaf-285	261	29	report	report	NOUN
gujaf-285	261	30	lag	lag	VERB
gujaf-285	261	31	among	among	ADP
gujaf-285	261	32	the	the	DET
gujaf-285	261	33	sampled	sample	VERB
gujaf-285	261	34	firms	firm	NOUN
gujaf-285	261	35	varies	vary	VERB
gujaf-285	261	36	with	with	ADP
gujaf-285	261	37	the	the	DET
gujaf-285	261	38	minimum	minimum	ADJ
gujaf-285	261	39	and	and	CCONJ
gujaf-285	261	40	maximum	maximum	ADJ
gujaf-285	261	41	being	be	AUX
gujaf-285	261	42	48	48	NUM
gujaf-285	261	43	and	and	CCONJ
gujaf-285	261	44	311	311	NUM
gujaf-285	261	45	respectively	respectively	ADV
gujaf-285	261	46	.	.	PUNCT
gujaf-285	262	1	while	while	SCONJ
gujaf-285	262	2	forte	forte	PROPN
gujaf-285	262	3	oil	oil	NOUN
gujaf-285	262	4	reported	report	VERB
gujaf-285	262	5	the	the	DET
gujaf-285	262	6	minimum	minimum	ADJ
gujaf-285	262	7	number	number	NOUN
gujaf-285	262	8	of	of	ADP
gujaf-285	262	9	30days	30days	NUM
gujaf-285	262	10	in	in	ADP
gujaf-285	262	11	their	their	PRON
gujaf-285	262	12	2014	2014	NUM
gujaf-285	262	13	annual	annual	ADJ
gujaf-285	262	14	report	report	NOUN
gujaf-285	262	15	as	as	ADP
gujaf-285	262	16	the	the	DET
gujaf-285	262	17	number	number	NOUN
gujaf-285	262	18	of	of	ADP
gujaf-285	262	19	days	day	NOUN
gujaf-285	262	20	it	it	PRON
gujaf-285	262	21	took	take	VERB
gujaf-285	262	22	auditors	auditor	NOUN
gujaf-285	262	23	to	to	PART
gujaf-285	262	24	sign	sign	VERB
gujaf-285	262	25	the	the	DET
gujaf-285	262	26	report	report	NOUN
gujaf-285	262	27	,	,	PUNCT
gujaf-285	262	28	john	john	PROPN
gujaf-285	262	29	holt	holt	PROPN
gujaf-285	262	30	plc	plc	PROPN
gujaf-285	262	31	reported	report	VERB
gujaf-285	262	32	the	the	DET
gujaf-285	262	33	maximum	maximum	NOUN
gujaf-285	262	34	of	of	ADP
gujaf-285	262	35	311days	311days	PROPN
gujaf-285	262	36	for	for	ADP
gujaf-285	262	37	the	the	DET
gujaf-285	262	38	2013	2013	NUM
gujaf-285	262	39	annual	annual	ADJ
gujaf-285	262	40	report	report	NOUN
gujaf-285	262	41	as	as	ADP
gujaf-285	262	42	the	the	DET
gujaf-285	262	43	number	number	NOUN
gujaf-285	262	44	of	of	ADP
gujaf-285	262	45	days	day	NOUN
gujaf-285	262	46	it	it	PRON
gujaf-285	262	47	took	take	VERB
gujaf-285	262	48	auditors	auditor	NOUN
gujaf-285	262	49	to	to	PART
gujaf-285	262	50	sign	sign	VERB
gujaf-285	262	51	the	the	DET
gujaf-285	262	52	audited	audit	VERB
gujaf-285	262	53	report	report	NOUN
gujaf-285	262	54	.	.	PUNCT
gujaf-285	263	1	regarding	regard	VERB
gujaf-285	263	2	the	the	DET
gujaf-285	263	3	board	board	NOUN
gujaf-285	263	4	size	size	NOUN
gujaf-285	263	5	(	(	PUNCT
gujaf-285	263	6	bs	bs	NOUN
gujaf-285	263	7	)	)	PUNCT
gujaf-285	263	8	,	,	PUNCT
gujaf-285	263	9	the	the	DET
gujaf-285	263	10	lowest	low	ADJ
gujaf-285	263	11	value	value	NOUN
gujaf-285	263	12	is	be	AUX
gujaf-285	263	13	4	4	NUM
gujaf-285	263	14	and	and	CCONJ
gujaf-285	263	15	the	the	DET
gujaf-285	263	16	highest	high	ADJ
gujaf-285	263	17	number	number	NOUN
gujaf-285	263	18	of	of	ADP
gujaf-285	263	19	board	board	NOUN
gujaf-285	263	20	members	member	NOUN
gujaf-285	263	21	is	be	AUX
gujaf-285	263	22	21	21	NUM
gujaf-285	263	23	.	.	PUNCT
gujaf-285	264	1	at	at	ADP
gujaf-285	264	2	a	a	DET
gujaf-285	264	3	point	point	NOUN
gujaf-285	264	4	,	,	PUNCT
gujaf-285	264	5	firms	firm	NOUN
gujaf-285	264	6	have	have	VERB
gujaf-285	264	7	a	a	DET
gujaf-285	264	8	small	small	ADJ
gujaf-285	264	9	number	number	NOUN
gujaf-285	264	10	of	of	ADP
gujaf-285	264	11	members	member	NOUN
gujaf-285	264	12	,	,	PUNCT
gujaf-285	264	13	which	which	PRON
gujaf-285	264	14	can	can	AUX
gujaf-285	264	15	affect	affect	VERB
gujaf-285	264	16	their	their	PRON
gujaf-285	264	17	decision	decision	NOUN
gujaf-285	264	18	due	due	ADP
gujaf-285	264	19	to	to	ADP
gujaf-285	264	20	the	the	DET
gujaf-285	264	21	enormous	enormous	ADJ
gujaf-285	264	22	responsibilities	responsibility	NOUN
gujaf-285	264	23	.	.	PUNCT
gujaf-285	265	1	however	however	ADV
gujaf-285	265	2	,	,	PUNCT
gujaf-285	265	3	the	the	DET
gujaf-285	265	4	change	change	NOUN
gujaf-285	265	5	in	in	ADP
gujaf-285	265	6	the	the	DET
gujaf-285	265	7	size	size	NOUN
gujaf-285	265	8	of	of	ADP
gujaf-285	265	9	the	the	DET
gujaf-285	265	10	board	board	NOUN
gujaf-285	265	11	has	have	VERB
gujaf-285	265	12	a	a	DET
gujaf-285	265	13	standard	standard	ADJ
gujaf-285	265	14	deviation	deviation	NOUN
gujaf-285	265	15	value	value	NOUN
gujaf-285	265	16	of	of	ADP
gujaf-285	265	17	2.56	2.56	NUM
gujaf-285	265	18	and	and	CCONJ
gujaf-285	265	19	the	the	DET
gujaf-285	265	20	maximum	maximum	ADJ
gujaf-285	265	21	value	value	NOUN
gujaf-285	265	22	of	of	ADP
gujaf-285	265	23	21	21	NUM
gujaf-285	265	24	which	which	PRON
gujaf-285	265	25	implies	imply	VERB
gujaf-285	265	26	that	that	SCONJ
gujaf-285	265	27	the	the	DET
gujaf-285	265	28	minimum	minimum	ADJ
gujaf-285	265	29	size	size	NOUN
gujaf-285	265	30	is	be	AUX
gujaf-285	265	31	rare	rare	ADJ
gujaf-285	265	32	.	.	PUNCT
gujaf-285	266	1	the	the	DET
gujaf-285	266	2	average	average	ADJ
gujaf-285	266	3	value	value	NOUN
gujaf-285	266	4	for	for	ADP
gujaf-285	266	5	the	the	DET
gujaf-285	266	6	board	board	NOUN
gujaf-285	266	7	size	size	NOUN
gujaf-285	266	8	is	be	AUX
gujaf-285	266	9	9.10	9.10	NUM
gujaf-285	266	10	,	,	PUNCT
gujaf-285	266	11	which	which	PRON
gujaf-285	266	12	is	be	AUX
gujaf-285	266	13	greater	great	ADJ
gujaf-285	266	14	than	than	ADP
gujaf-285	266	15	the	the	DET
gujaf-285	266	16	standard	standard	ADJ
gujaf-285	266	17	deviation	deviation	NOUN
gujaf-285	266	18	value	value	NOUN
gujaf-285	266	19	;	;	PUNCT
gujaf-285	266	20	thus	thus	ADV
gujaf-285	266	21	,	,	PUNCT
gujaf-285	266	22	it	it	PRON
gujaf-285	266	23	removes	remove	VERB
gujaf-285	266	24	the	the	DET
gujaf-285	266	25	outliers	outlier	NOUN
gujaf-285	266	26	in	in	ADP
gujaf-285	266	27	the	the	DET
gujaf-285	266	28	variable	variable	NOUN
gujaf-285	266	29	.	.	PUNCT
gujaf-285	267	1	also	also	ADV
gujaf-285	267	2	,	,	PUNCT
gujaf-285	267	3	the	the	DET
gujaf-285	267	4	board	board	NOUN
gujaf-285	267	5	gender	gender	NOUN
gujaf-285	267	6	result	result	NOUN
gujaf-285	267	7	shows	show	VERB
gujaf-285	267	8	a	a	DET
gujaf-285	267	9	mean	mean	NOUN
gujaf-285	267	10	of	of	ADP
gujaf-285	267	11	1.30	1.30	NUM
gujaf-285	267	12	which	which	PRON
gujaf-285	267	13	implies	imply	VERB
gujaf-285	267	14	that	that	SCONJ
gujaf-285	267	15	the	the	DET
gujaf-285	267	16	board	board	NOUN
gujaf-285	267	17	of	of	ADP
gujaf-285	267	18	directors	director	NOUN
gujaf-285	267	19	has	have	VERB
gujaf-285	267	20	no	no	DET
gujaf-285	267	21	significant	significant	ADJ
gujaf-285	267	22	number	number	NOUN
gujaf-285	267	23	of	of	ADP
gujaf-285	267	24	females	female	NOUN
gujaf-285	267	25	as	as	SCONJ
gujaf-285	267	26	represented	represent	VERB
gujaf-285	267	27	by	by	ADP
gujaf-285	267	28	a	a	DET
gujaf-285	267	29	lower	low	ADJ
gujaf-285	267	30	standard	standard	ADJ
gujaf-285	267	31	deviation	deviation	NOUN
gujaf-285	267	32	value	value	NOUN
gujaf-285	267	33	of	of	ADP
gujaf-285	267	34	1.13	1.13	NUM
gujaf-285	267	35	.	.	PUNCT
gujaf-285	268	1	the	the	DET
gujaf-285	268	2	maximum	maximum	ADJ
gujaf-285	268	3	number	number	NOUN
gujaf-285	268	4	of	of	ADP
gujaf-285	268	5	female	female	ADJ
gujaf-285	268	6	board	board	NOUN
gujaf-285	268	7	members	member	NOUN
gujaf-285	268	8	to	to	ADP
gujaf-285	268	9	the	the	DET
gujaf-285	268	10	total	total	ADJ
gujaf-285	268	11	number	number	NOUN
gujaf-285	268	12	of	of	ADP
gujaf-285	268	13	board	board	NOUN
gujaf-285	268	14	members	member	NOUN
gujaf-285	268	15	is	be	AUX
gujaf-285	268	16	8	8	NUM
gujaf-285	268	17	while	while	SCONJ
gujaf-285	268	18	the	the	DET
gujaf-285	268	19	minimum	minimum	NOUN
gujaf-285	268	20	of	of	ADP
gujaf-285	268	21	0	0	NUM
gujaf-285	268	22	implies	imply	VERB
gujaf-285	268	23	that	that	SCONJ
gujaf-285	268	24	some	some	DET
gujaf-285	268	25	boards	board	NOUN
gujaf-285	268	26	do	do	AUX
gujaf-285	268	27	not	not	PART
gujaf-285	268	28	have	have	VERB
gujaf-285	268	29	any	any	DET
gujaf-285	268	30	female	female	NOUN
gujaf-285	268	31	on	on	ADP
gujaf-285	268	32	the	the	DET
gujaf-285	268	33	board	board	NOUN
gujaf-285	268	34	.	.	PUNCT
gujaf-285	269	1	return	return	VERB
gujaf-285	269	2	on	on	ADP
gujaf-285	269	3	assets	asset	NOUN
gujaf-285	269	4	(	(	PUNCT
gujaf-285	269	5	roa	roa	NOUN
gujaf-285	269	6	)	)	PUNCT
gujaf-285	269	7	has	have	VERB
gujaf-285	269	8	a	a	DET
gujaf-285	269	9	mean	mean	NOUN
gujaf-285	269	10	of	of	ADP
gujaf-285	269	11	0.05	0.05	NUM
gujaf-285	269	12	,	,	PUNCT
gujaf-285	269	13	suggesting	suggest	VERB
gujaf-285	269	14	that	that	SCONJ
gujaf-285	269	15	on	on	ADP
gujaf-285	269	16	average	average	ADJ
gujaf-285	269	17	,	,	PUNCT
gujaf-285	269	18	the	the	DET
gujaf-285	269	19	profit	profit	NOUN
gujaf-285	269	20	of	of	ADP
gujaf-285	269	21	the	the	DET
gujaf-285	269	22	firms	firm	NOUN
gujaf-285	269	23	during	during	ADP
gujaf-285	269	24	the	the	DET
gujaf-285	269	25	study	study	NOUN
gujaf-285	269	26	period	period	NOUN
gujaf-285	269	27	was	be	AUX
gujaf-285	269	28	5	5	NUM
gujaf-285	269	29	%	%	NOUN
gujaf-285	269	30	the	the	DET
gujaf-285	269	31	total	total	ADJ
gujaf-285	269	32	assets	asset	NOUN
gujaf-285	269	33	employed	employ	VERB
gujaf-285	269	34	by	by	ADP
gujaf-285	269	35	the	the	DET
gujaf-285	269	36	sampled	sample	VERB
gujaf-285	269	37	firms	firm	NOUN
gujaf-285	269	38	.	.	PUNCT
gujaf-285	270	1	the	the	DET
gujaf-285	270	2	minimum	minimum	NOUN
gujaf-285	270	3	of	of	ADP
gujaf-285	270	4	-0.82	-0.82	NUM
gujaf-285	270	5	suggests	suggest	VERB
gujaf-285	270	6	that	that	SCONJ
gujaf-285	270	7	some	some	PRON
gujaf-285	270	8	of	of	ADP
gujaf-285	270	9	the	the	DET
gujaf-285	270	10	firms	firm	NOUN
gujaf-285	270	11	suffered	suffer	VERB
gujaf-285	270	12	or	or	CCONJ
gujaf-285	270	13	recorded	record	VERB
gujaf-285	270	14	huge	huge	ADJ
gujaf-285	270	15	loss	loss	NOUN
gujaf-285	270	16	during	during	ADP
gujaf-285	270	17	the	the	DET
gujaf-285	270	18	study	study	NOUN
gujaf-285	270	19	period	period	NOUN
gujaf-285	270	20	while	while	SCONJ
gujaf-285	270	21	the	the	DET
gujaf-285	270	22	maximum	maximum	NOUN
gujaf-285	270	23	of	of	ADP
gujaf-285	270	24	0.82	0.82	NUM
gujaf-285	270	25	indicates	indicate	VERB
gujaf-285	270	26	that	that	SCONJ
gujaf-285	270	27	some	some	PRON
gujaf-285	270	28	of	of	ADP
gujaf-285	270	29	the	the	DET
gujaf-285	270	30	sampled	sample	VERB
gujaf-285	270	31	firms	firm	NOUN
gujaf-285	270	32	made	make	VERB
gujaf-285	270	33	or	or	CCONJ
gujaf-285	270	34	recorded	record	VERB
gujaf-285	270	35	a	a	DET
gujaf-285	270	36	significant	significant	ADJ
gujaf-285	270	37	amount	amount	NOUN
gujaf-285	270	38	as	as	ADP
gujaf-285	270	39	profit	profit	NOUN
gujaf-285	270	40	.	.	PUNCT
gujaf-285	271	1	meanwhile	meanwhile	ADV
gujaf-285	271	2	,	,	PUNCT
gujaf-285	271	3	on	on	ADP
gujaf-285	271	4	average	average	ADJ
gujaf-285	271	5	the	the	DET
gujaf-285	271	6	sampled	sample	VERB
gujaf-285	271	7	companies	company	NOUN
gujaf-285	271	8	have	have	VERB
gujaf-285	271	9	leverage	leverage	NOUN
gujaf-285	271	10	of	of	ADP
gujaf-285	271	11	about	about	ADV
gujaf-285	271	12	13	13	NUM
gujaf-285	271	13	%	%	NOUN
gujaf-285	271	14	with	with	ADP
gujaf-285	271	15	a	a	DET
gujaf-285	271	16	minimum	minimum	ADJ
gujaf-285	271	17	debt	debt	NOUN
gujaf-285	271	18	of	of	ADP
gujaf-285	271	19	0	0	NUM
gujaf-285	271	20	and	and	CCONJ
gujaf-285	271	21	maximum	maximum	NOUN
gujaf-285	271	22	of	of	ADP
gujaf-285	271	23	0.86	0.86	NUM
gujaf-285	271	24	.	.	PUNCT
gujaf-285	272	1	the	the	DET
gujaf-285	272	2	standard	standard	ADJ
gujaf-285	272	3	deviation	deviation	NOUN
gujaf-285	272	4	of	of	ADP
gujaf-285	272	5	0.17	0.17	NUM
gujaf-285	272	6	implies	imply	VERB
gujaf-285	272	7	low	low	ADJ
gujaf-285	272	8	variation	variation	NOUN
gujaf-285	272	9	in	in	ADP
gujaf-285	272	10	the	the	DET
gujaf-285	272	11	leverage	leverage	NOUN
gujaf-285	272	12	of	of	ADP
gujaf-285	272	13	the	the	DET
gujaf-285	272	14	firms	firm	NOUN
gujaf-285	272	15	.	.	PUNCT
gujaf-285	273	1	firm	firm	ADJ
gujaf-285	273	2	size	size	NOUN
gujaf-285	273	3	(	(	PUNCT
gujaf-285	273	4	fs	fs	PROPN
gujaf-285	273	5	):	):	PUNCT
gujaf-285	273	6	the	the	DET
gujaf-285	273	7	lowest	low	ADJ
gujaf-285	273	8	value	value	NOUN
gujaf-285	273	9	is	be	AUX
gujaf-285	273	10	7.05	7.05	NUM
gujaf-285	273	11	and	and	CCONJ
gujaf-285	273	12	the	the	DET
gujaf-285	273	13	highest	high	ADJ
gujaf-285	273	14	value	value	NOUN
gujaf-285	273	15	of	of	ADP
gujaf-285	273	16	firm	firm	ADJ
gujaf-285	273	17	size	size	NOUN
gujaf-285	273	18	is	be	AUX
gujaf-285	273	19	11.78	11.78	NUM
gujaf-285	273	20	.	.	PUNCT
gujaf-285	274	1	at	at	ADP
gujaf-285	274	2	a	a	DET
gujaf-285	274	3	point	point	NOUN
gujaf-285	274	4	,	,	PUNCT
gujaf-285	274	5	firms	firm	NOUN
gujaf-285	274	6	have	have	VERB
gujaf-285	274	7	a	a	DET
gujaf-285	274	8	small	small	ADJ
gujaf-285	274	9	number	number	NOUN
gujaf-285	274	10	of	of	ADP
gujaf-285	274	11	members	member	NOUN
gujaf-285	274	12	,	,	PUNCT
gujaf-285	274	13	which	which	PRON
gujaf-285	274	14	can	can	AUX
gujaf-285	274	15	affect	affect	VERB
gujaf-285	274	16	their	their	PRON
gujaf-285	274	17	decision	decision	NOUN
gujaf-285	274	18	due	due	ADP
gujaf-285	274	19	to	to	ADP
gujaf-285	274	20	the	the	DET
gujaf-285	274	21	enormous	enormous	ADJ
gujaf-285	274	22	responsibilities	responsibility	NOUN
gujaf-285	274	23	.	.	PUNCT
gujaf-285	275	1	however	however	ADV
gujaf-285	275	2	,	,	PUNCT
gujaf-285	275	3	the	the	DET
gujaf-285	275	4	change	change	NOUN
gujaf-285	275	5	in	in	ADP
gujaf-285	275	6	the	the	DET
gujaf-285	275	7	size	size	NOUN
gujaf-285	275	8	of	of	ADP
gujaf-285	275	9	the	the	DET
gujaf-285	275	10	firm	firm	NOUN
gujaf-285	275	11	has	have	VERB
gujaf-285	275	12	a	a	DET
gujaf-285	275	13	standard	standard	ADJ
gujaf-285	275	14	deviation	deviation	NOUN
gujaf-285	275	15	value	value	NOUN
gujaf-285	275	16	of	of	ADP
gujaf-285	275	17	0.75	0.75	NUM
gujaf-285	275	18	.	.	PUNCT
gujaf-285	276	1	the	the	DET
gujaf-285	276	2	average	average	ADJ
gujaf-285	276	3	value	value	NOUN
gujaf-285	276	4	for	for	ADP
gujaf-285	276	5	the	the	DET
gujaf-285	276	6	firm	firm	ADJ
gujaf-285	276	7	size	size	NOUN
gujaf-285	276	8	is	be	AUX
gujaf-285	276	9	10.13	10.13	NUM
gujaf-285	276	10	,	,	PUNCT
gujaf-285	276	11	which	which	PRON
gujaf-285	276	12	is	be	AUX
gujaf-285	276	13	greater	great	ADJ
gujaf-285	276	14	than	than	ADP
gujaf-285	276	15	the	the	DET
gujaf-285	276	16	standard	standard	ADJ
gujaf-285	276	17	deviation	deviation	NOUN
gujaf-285	276	18	value	value	NOUN
gujaf-285	276	19	;	;	PUNCT
gujaf-285	276	20	thus	thus	ADV
gujaf-285	276	21	,	,	PUNCT
gujaf-285	276	22	it	it	PRON
gujaf-285	276	23	removes	remove	VERB
gujaf-285	276	24	the	the	DET
gujaf-285	276	25	outliers	outlier	NOUN
gujaf-285	276	26	in	in	ADP
gujaf-285	276	27	the	the	DET
gujaf-285	276	28	variable	variable	NOUN
gujaf-285	276	29	.	.	PUNCT
gujaf-285	277	1	gusau	gusau	ADJ
gujaf-285	277	2	journal	journal	PROPN
gujaf-285	277	3	of	of	ADP
gujaf-285	277	4	accounting	accounting	NOUN
gujaf-285	277	5	and	and	CCONJ
gujaf-285	277	6	finance	finance	NOUN
gujaf-285	277	7	,	,	PUNCT
gujaf-285	277	8	vol	vol	NOUN
gujaf-285	277	9	.	.	PROPN
gujaf-285	277	10	5	5	NUM
gujaf-285	277	11	,	,	PUNCT
gujaf-285	277	12	issue	issue	NOUN
gujaf-285	277	13	1	1	NUM
gujaf-285	277	14	,	,	PUNCT
gujaf-285	277	15	april	april	PROPN
gujaf-285	277	16	,	,	PUNCT
gujaf-285	277	17	2024	2024	NUM
gujaf-285	277	18	249	249	NUM
gujaf-285	277	19	table	table	NOUN
gujaf-285	277	20	3	3	NUM
gujaf-285	277	21	:	:	PUNCT
gujaf-285	277	22	summary	summary	NOUN
gujaf-285	277	23	statistics	statistic	NOUN
gujaf-285	277	24	of	of	ADP
gujaf-285	277	25	the	the	DET
gujaf-285	277	26	response	response	NOUN
gujaf-285	277	27	variable	variable	ADJ
gujaf-285	277	28	variabl	variabl	NOUN
gujaf-285	277	29	e	e	AUX
gujaf-285	277	30	obs	obs	PROPN
gujaf-285	277	31	mean	mean	VERB
gujaf-285	277	32	std	std	PROPN
gujaf-285	277	33	.	.	PUNCT
gujaf-285	278	1	deviation	deviation	NOUN
gujaf-285	278	2	variance	variance	NOUN
gujaf-285	278	3	min	min	PROPN
gujaf-285	278	4	max	max	PROPN
gujaf-285	278	5	arl	arl	PROPN
gujaf-285	278	6	600	600	NUM
gujaf-285	278	7	98.588	98.588	NUM
gujaf-285	278	8	39.039	39.039	NUM
gujaf-285	278	9	3,385.02	3,385.02	NUM
gujaf-285	278	10	30	30	NUM
gujaf-285	278	11	311	311	NUM
gujaf-285	278	12	source	source	NOUN
gujaf-285	278	13	;	;	PUNCT
gujaf-285	278	14	stata	stata	VERB
gujaf-285	278	15	15.0	15.0	NUM
gujaf-285	278	16	output	output	NOUN
gujaf-285	278	17	.	.	PUNCT
gujaf-285	279	1	from	from	ADP
gujaf-285	279	2	table	table	NOUN
gujaf-285	279	3	3	3	NUM
gujaf-285	279	4	it	it	PRON
gujaf-285	279	5	is	be	AUX
gujaf-285	279	6	evident	evident	ADJ
gujaf-285	279	7	that	that	SCONJ
gujaf-285	279	8	the	the	DET
gujaf-285	279	9	conditional	conditional	ADJ
gujaf-285	279	10	variance	variance	NOUN
gujaf-285	279	11	of	of	ADP
gujaf-285	279	12	the	the	DET
gujaf-285	279	13	residual	residual	ADJ
gujaf-285	279	14	is	be	AUX
gujaf-285	279	15	larger	large	ADJ
gujaf-285	279	16	than	than	ADP
gujaf-285	279	17	the	the	DET
gujaf-285	279	18	conditional	conditional	ADJ
gujaf-285	279	19	mean	mean	NOUN
gujaf-285	279	20	of	of	ADP
gujaf-285	279	21	the	the	DET
gujaf-285	279	22	predicted	predict	VERB
gujaf-285	279	23	value	value	NOUN
gujaf-285	279	24	a	a	DET
gujaf-285	279	25	condition	condition	NOUN
gujaf-285	279	26	known	know	VERB
gujaf-285	279	27	as	as	ADP
gujaf-285	279	28	overdispersion	overdispersion	NOUN
gujaf-285	279	29	.	.	PUNCT
gujaf-285	280	1	overdispersion	overdispersion	NOUN
gujaf-285	280	2	exists	exist	VERB
gujaf-285	280	3	as	as	SCONJ
gujaf-285	280	4	the	the	DET
gujaf-285	280	5	variance	variance	NOUN
gujaf-285	280	6	is	be	AUX
gujaf-285	280	7	not	not	PART
gujaf-285	280	8	equal	equal	ADJ
gujaf-285	280	9	to	to	ADP
gujaf-285	280	10	the	the	DET
gujaf-285	280	11	mean	mean	NOUN
gujaf-285	280	12	.	.	PUNCT
gujaf-285	281	1	also	also	ADV
gujaf-285	281	2	it	it	PRON
gujaf-285	281	3	can	can	AUX
gujaf-285	281	4	be	be	AUX
gujaf-285	281	5	seen	see	VERB
gujaf-285	281	6	that	that	SCONJ
gujaf-285	281	7	there	there	PRON
gujaf-285	281	8	is	be	VERB
gujaf-285	281	9	evidence	evidence	NOUN
gujaf-285	281	10	of	of	ADP
gujaf-285	281	11	no	no	DET
gujaf-285	281	12	zero	zero	NUM
gujaf-285	281	13	occurrence	occurrence	NOUN
gujaf-285	281	14	of	of	ADP
gujaf-285	281	15	the	the	DET
gujaf-285	281	16	dependent	dependent	ADJ
gujaf-285	281	17	variable	variable	NOUN
gujaf-285	281	18	in	in	ADP
gujaf-285	281	19	the	the	DET
gujaf-285	281	20	data	datum	NOUN
gujaf-285	281	21	.	.	PUNCT
gujaf-285	282	1	one	one	NUM
gujaf-285	282	2	of	of	ADP
gujaf-285	282	3	the	the	DET
gujaf-285	282	4	assumptions	assumption	NOUN
gujaf-285	282	5	of	of	ADP
gujaf-285	282	6	the	the	DET
gujaf-285	282	7	poisson	poisson	NOUN
gujaf-285	282	8	model	model	NOUN
gujaf-285	282	9	is	be	AUX
gujaf-285	282	10	that	that	SCONJ
gujaf-285	282	11	the	the	DET
gujaf-285	282	12	conditional	conditional	ADJ
gujaf-285	282	13	mean	mean	NOUN
gujaf-285	282	14	is	be	AUX
gujaf-285	282	15	equal	equal	ADJ
gujaf-285	282	16	to	to	ADP
gujaf-285	282	17	the	the	DET
gujaf-285	282	18	variance	variance	NOUN
gujaf-285	282	19	,	,	PUNCT
gujaf-285	282	20	a	a	DET
gujaf-285	282	21	condition	condition	NOUN
gujaf-285	282	22	known	know	VERB
gujaf-285	282	23	as	as	ADP
gujaf-285	282	24	equidispersion	equidispersion	NOUN
gujaf-285	282	25	,	,	PUNCT
gujaf-285	282	26	thus	thus	ADV
gujaf-285	282	27	,	,	PUNCT
gujaf-285	282	28	the	the	DET
gujaf-285	282	29	need	need	NOUN
gujaf-285	282	30	to	to	PART
gujaf-285	282	31	employ	employ	VERB
gujaf-285	282	32	truncated	truncate	VERB
gujaf-285	282	33	negative	negative	ADJ
gujaf-285	282	34	binomial	binomial	ADJ
gujaf-285	282	35	regression	regression	NOUN
gujaf-285	282	36	model	model	NOUN
gujaf-285	282	37	instead	instead	ADV
gujaf-285	282	38	of	of	ADP
gujaf-285	282	39	poisson	poisson	PROPN
gujaf-285	282	40	regression	regression	NOUN
gujaf-285	282	41	model	model	NOUN
gujaf-285	282	42	to	to	PART
gujaf-285	282	43	analyze	analyze	VERB
gujaf-285	282	44	the	the	DET
gujaf-285	282	45	relationship	relationship	NOUN
gujaf-285	282	46	coxe	coxe	PROPN
gujaf-285	282	47	,	,	PUNCT
gujaf-285	282	48	stephen	stephen	PROPN
gujaf-285	282	49	,	,	PUNCT
gujaf-285	282	50	west	west	PROPN
gujaf-285	282	51	&	&	CCONJ
gujaf-285	282	52	aiken	aiken	PROPN
gujaf-285	282	53	(	(	PUNCT
gujaf-285	282	54	2009	2009	NUM
gujaf-285	282	55	)	)	PUNCT
gujaf-285	282	56	.	.	PUNCT
gujaf-285	283	1	truncated	truncate	VERB
gujaf-285	283	2	negative	negative	ADJ
gujaf-285	283	3	binomial	binomial	NOUN
gujaf-285	283	4	is	be	AUX
gujaf-285	283	5	considered	consider	VERB
gujaf-285	283	6	as	as	ADP
gujaf-285	283	7	a	a	DET
gujaf-285	283	8	generalization	generalization	NOUN
gujaf-285	283	9	of	of	ADP
gujaf-285	283	10	poisson	poisson	PROPN
gujaf-285	283	11	regression	regression	NOUN
gujaf-285	283	12	since	since	SCONJ
gujaf-285	283	13	it	it	PRON
gujaf-285	283	14	has	have	VERB
gujaf-285	283	15	the	the	DET
gujaf-285	283	16	same	same	ADJ
gujaf-285	283	17	mean	mean	NOUN
gujaf-285	283	18	structure	structure	NOUN
gujaf-285	283	19	as	as	ADP
gujaf-285	283	20	poisson	poisson	NOUN
gujaf-285	283	21	regression	regression	NOUN
gujaf-285	283	22	and	and	CCONJ
gujaf-285	283	23	it	it	PRON
gujaf-285	283	24	has	have	VERB
gujaf-285	283	25	an	an	DET
gujaf-285	283	26	extra	extra	ADJ
gujaf-285	283	27	parameter	parameter	NOUN
gujaf-285	283	28	to	to	PART
gujaf-285	283	29	model	model	VERB
gujaf-285	283	30	the	the	DET
gujaf-285	283	31	over	over	NOUN
gujaf-285	283	32	-	-	PUNCT
gujaf-285	283	33	dispersion	dispersion	NOUN
gujaf-285	283	34	and	and	CCONJ
gujaf-285	283	35	the	the	DET
gujaf-285	283	36	truncated	truncated	ADJ
gujaf-285	283	37	zeros	zero	NOUN
gujaf-285	283	38	.	.	PUNCT
gujaf-285	284	1	board	board	NOUN
gujaf-285	284	2	attributes	attribute	NOUN
gujaf-285	284	3	and	and	CCONJ
gujaf-285	284	4	timeliness	timeliness	NOUN
gujaf-285	284	5	of	of	ADP
gujaf-285	284	6	financial	financial	ADJ
gujaf-285	284	7	report	report	NOUN
gujaf-285	284	8	this	this	DET
gujaf-285	284	9	subsection	subsection	NOUN
gujaf-285	284	10	presents	present	VERB
gujaf-285	284	11	table	table	NOUN
gujaf-285	284	12	4	4	NUM
gujaf-285	284	13	with	with	ADP
gujaf-285	284	14	the	the	DET
gujaf-285	284	15	coefficients	coefficient	NOUN
gujaf-285	284	16	from	from	ADP
gujaf-285	284	17	the	the	DET
gujaf-285	284	18	regression	regression	NOUN
gujaf-285	284	19	results	result	NOUN
gujaf-285	284	20	of	of	ADP
gujaf-285	284	21	model	model	NOUN
gujaf-285	284	22	one	one	NUM
gujaf-285	284	23	with	with	ADP
gujaf-285	284	24	a	a	DET
gujaf-285	284	25	view	view	NOUN
gujaf-285	284	26	to	to	ADP
gujaf-285	284	27	determining	determine	VERB
gujaf-285	284	28	the	the	DET
gujaf-285	284	29	impact	impact	NOUN
gujaf-285	284	30	of	of	ADP
gujaf-285	284	31	board	board	NOUN
gujaf-285	284	32	attributes	attribute	VERB
gujaf-285	284	33	on	on	ADP
gujaf-285	284	34	timeliness	timeliness	NOUN
gujaf-285	284	35	of	of	ADP
gujaf-285	284	36	financial	financial	ADJ
gujaf-285	284	37	report	report	NOUN
gujaf-285	284	38	of	of	ADP
gujaf-285	284	39	listed	list	VERB
gujaf-285	284	40	non	non	ADJ
gujaf-285	284	41	-	-	ADJ
gujaf-285	284	42	financial	financial	ADJ
gujaf-285	284	43	firms	firm	NOUN
gujaf-285	284	44	in	in	ADP
gujaf-285	284	45	nigeria	nigeria	PROPN
gujaf-285	284	46	.	.	PUNCT
gujaf-285	285	1	gusau	gusau	PROPN
gujaf-285	285	2	journal	journal	PROPN
gujaf-285	285	3	of	of	ADP
gujaf-285	285	4	accounting	accounting	NOUN
gujaf-285	285	5	and	and	CCONJ
gujaf-285	285	6	finance	finance	NOUN
gujaf-285	285	7	,	,	PUNCT
gujaf-285	285	8	vol	vol	NOUN
gujaf-285	285	9	.	.	PROPN
gujaf-285	285	10	5	5	NUM
gujaf-285	285	11	,	,	PUNCT
gujaf-285	285	12	issue	issue	NOUN
gujaf-285	285	13	1	1	NUM
gujaf-285	285	14	,	,	PUNCT
gujaf-285	285	15	april	april	PROPN
gujaf-285	285	16	,	,	PUNCT
gujaf-285	285	17	2024	2024	NUM
gujaf-285	285	18	250	250	NUM
gujaf-285	285	19	table	table	NOUN
gujaf-285	285	20	4	4	NUM
gujaf-285	285	21	:	:	PUNCT
gujaf-285	285	22	tnbm	tnbm	ADJ
gujaf-285	285	23	regression	regression	NOUN
gujaf-285	285	24	result	result	NOUN
gujaf-285	285	25	for	for	ADP
gujaf-285	285	26	bsa	bsa	PROPN
gujaf-285	285	27	and	and	CCONJ
gujaf-285	285	28	tfr	tfr	PROPN
gujaf-285	285	29	arl	arl	PROPN
gujaf-285	285	30	coef	coef	PROPN
gujaf-285	285	31	.	.	PUNCT
gujaf-285	286	1	z	z	NOUN
gujaf-285	286	2	-	-	PUNCT
gujaf-285	286	3	stat	stat	NOUN
gujaf-285	286	4	prob	prob	NOUN
gujaf-285	286	5	bs	bs	PROPN
gujaf-285	286	6	-0.0138	-0.0138	PROPN
gujaf-285	286	7	-2.36	-2.36	PROPN
gujaf-285	286	8	0.018	0.018	NUM
gujaf-285	286	9	bg	bg	PROPN
gujaf-285	286	10	-0.038	-0.038	PROPN
gujaf-285	286	11	-3.09	-3.09	NUM
gujaf-285	286	12	0.002	0.002	NUM
gujaf-285	286	13	roa	roa	PROPN
gujaf-285	286	14	-0.4238	-0.4238	NOUN
gujaf-285	286	15	-4.35	-4.35	NOUN
gujaf-285	286	16	0.000	0.000	NUM
gujaf-285	286	17	fs	fs	ADP
gujaf-285	286	18	-0.0526	-0.0526	PROPN
gujaf-285	286	19	-2.58	-2.58	VERB
gujaf-285	286	20	0.010	0.010	NUM
gujaf-285	286	21	const	const	NOUN
gujaf-285	286	22	5.298	5.298	NUM
gujaf-285	286	23	27.89	27.89	NUM
gujaf-285	286	24	0.000	0.000	NUM
gujaf-285	286	25	log	log	NOUN
gujaf-285	286	26	likelihood	likelihood	NOUN
gujaf-285	286	27	-2907.27	-2907.27	NOUN
gujaf-285	286	28	number	number	NOUN
gujaf-285	286	29	of	of	ADP
gujaf-285	286	30	obs	obs	PROPN
gujaf-285	286	31	600	600	NUM
gujaf-285	286	32	lr	lr	PROPN
gujaf-285	286	33	chi2(4	chi2(4	PROPN
gujaf-285	286	34	)	)	PUNCT
gujaf-285	286	35	30.99	30.99	NUM
gujaf-285	286	36	prob	prob	NOUN
gujaf-285	286	37	>	>	X
gujaf-285	286	38	chi2	chi2	PROPN
gujaf-285	286	39	0.000	0.000	NUM
gujaf-285	286	40	pseudo	pseudo	NOUN
gujaf-285	286	41	r2	r2	PROPN
gujaf-285	286	42	0.0102	0.0102	NUM
gujaf-285	286	43	source	source	NOUN
gujaf-285	286	44	:	:	PUNCT
gujaf-285	286	45	stata	stata	VERB
gujaf-285	286	46	14.0	14.0	NUM
gujaf-285	286	47	output	output	NOUN
gujaf-285	286	48	from	from	ADP
gujaf-285	286	49	data	datum	NOUN
gujaf-285	286	50	extracted	extract	VERB
gujaf-285	286	51	from	from	ADP
gujaf-285	286	52	annual	annual	ADJ
gujaf-285	286	53	reports	report	NOUN
gujaf-285	286	54	and	and	CCONJ
gujaf-285	286	55	accounts	account	VERB
gujaf-285	286	56	*	*	PUNCT
gujaf-285	286	57	,	,	PUNCT
gujaf-285	286	58	*	*	PUNCT
gujaf-285	286	59	*	*	PUNCT
gujaf-285	286	60	,	,	PUNCT
gujaf-285	286	61	*	*	PUNCT
gujaf-285	286	62	*	*	PUNCT
gujaf-285	286	63	*	*	PUNCT
gujaf-285	286	64	significant	significant	ADJ
gujaf-285	286	65	@	@	ADP
gujaf-285	286	66	10	10	NUM
gujaf-285	286	67	%	%	NOUN
gujaf-285	286	68	,	,	PUNCT
gujaf-285	286	69	5	5	NUM
gujaf-285	286	70	%	%	NOUN
gujaf-285	286	71	and	and	CCONJ
gujaf-285	286	72	1	1	NUM
gujaf-285	286	73	%	%	NOUN
gujaf-285	286	74	respectively	respectively	ADV
gujaf-285	286	75	table	table	NOUN
gujaf-285	286	76	4	4	NUM
gujaf-285	286	77	shows	show	VERB
gujaf-285	286	78	that	that	SCONJ
gujaf-285	286	79	board	board	NOUN
gujaf-285	286	80	size	size	NOUN
gujaf-285	286	81	has	have	VERB
gujaf-285	286	82	a	a	DET
gujaf-285	286	83	negative	negative	ADJ
gujaf-285	286	84	significant	significant	ADJ
gujaf-285	286	85	effect	effect	NOUN
gujaf-285	286	86	on	on	ADP
gujaf-285	286	87	timeliness	timeliness	NOUN
gujaf-285	286	88	of	of	ADP
gujaf-285	286	89	financial	financial	ADJ
gujaf-285	286	90	reports	report	NOUN
gujaf-285	286	91	of	of	ADP
gujaf-285	286	92	non	non	ADJ
gujaf-285	286	93	-	-	ADJ
gujaf-285	286	94	financial	financial	ADJ
gujaf-285	286	95	firms	firm	NOUN
gujaf-285	286	96	in	in	ADP
gujaf-285	286	97	nigeria	nigeria	PROPN
gujaf-285	286	98	.	.	PUNCT
gujaf-285	287	1	the	the	DET
gujaf-285	287	2	result	result	NOUN
gujaf-285	287	3	suggests	suggest	VERB
gujaf-285	287	4	that	that	SCONJ
gujaf-285	287	5	an	an	DET
gujaf-285	287	6	additional	additional	ADJ
gujaf-285	287	7	unit	unit	NOUN
gujaf-285	287	8	in	in	ADP
gujaf-285	287	9	the	the	DET
gujaf-285	287	10	number	number	NOUN
gujaf-285	287	11	of	of	ADP
gujaf-285	287	12	directors	director	NOUN
gujaf-285	287	13	from	from	ADP
gujaf-285	287	14	five	five	NUM
gujaf-285	287	15	to	to	PART
gujaf-285	287	16	fifteen	fifteen	NUM
gujaf-285	287	17	(	(	PUNCT
gujaf-285	287	18	as	as	SCONJ
gujaf-285	287	19	provided	provide	VERB
gujaf-285	287	20	by	by	ADP
gujaf-285	287	21	sec	sec	PROPN
gujaf-285	287	22	code	code	NOUN
gujaf-285	287	23	of	of	ADP
gujaf-285	287	24	cg	cg	NOUN
gujaf-285	287	25	2011	2011	NUM
gujaf-285	287	26	)	)	PUNCT
gujaf-285	287	27	,	,	PUNCT
gujaf-285	287	28	leads	lead	VERB
gujaf-285	287	29	to	to	ADP
gujaf-285	287	30	a	a	DET
gujaf-285	287	31	decrease	decrease	NOUN
gujaf-285	287	32	in	in	ADP
gujaf-285	287	33	the	the	DET
gujaf-285	287	34	audit	audit	NOUN
gujaf-285	287	35	report	report	NOUN
gujaf-285	287	36	lag	lag	NOUN
gujaf-285	287	37	of	of	ADP
gujaf-285	287	38	selected	select	VERB
gujaf-285	287	39	firms	firm	NOUN
gujaf-285	287	40	for	for	ADP
gujaf-285	287	41	the	the	DET
gujaf-285	287	42	study	study	NOUN
gujaf-285	287	43	in	in	ADP
gujaf-285	287	44	nigeria	nigeria	PROPN
gujaf-285	287	45	.	.	PUNCT
gujaf-285	288	1	the	the	DET
gujaf-285	288	2	z	z	NOUN
gujaf-285	288	3	-	-	PUNCT
gujaf-285	288	4	statistics	statistic	NOUN
gujaf-285	288	5	is	be	AUX
gujaf-285	288	6	-3.52	-3.52	ADJ
gujaf-285	288	7	and	and	CCONJ
gujaf-285	288	8	this	this	PRON
gujaf-285	288	9	is	be	AUX
gujaf-285	288	10	statistically	statistically	ADV
gujaf-285	288	11	significant	significant	ADJ
gujaf-285	288	12	at	at	ADP
gujaf-285	288	13	10	10	NUM
gujaf-285	288	14	%	%	NOUN
gujaf-285	288	15	.	.	PUNCT
gujaf-285	289	1	this	this	PRON
gujaf-285	289	2	suggest	suggest	VERB
gujaf-285	289	3	that	that	SCONJ
gujaf-285	289	4	the	the	DET
gujaf-285	289	5	all	all	DET
gujaf-285	289	6	things	thing	NOUN
gujaf-285	289	7	being	be	AUX
gujaf-285	289	8	equal	equal	ADJ
gujaf-285	289	9	,	,	PUNCT
gujaf-285	289	10	the	the	PRON
gujaf-285	289	11	more	more	ADV
gujaf-285	289	12	the	the	DET
gujaf-285	289	13	number	number	NOUN
gujaf-285	289	14	of	of	ADP
gujaf-285	289	15	board	board	NOUN
gujaf-285	289	16	members	member	NOUN
gujaf-285	289	17	,	,	PUNCT
gujaf-285	289	18	the	the	PRON
gujaf-285	289	19	lower	low	ADJ
gujaf-285	289	20	the	the	DET
gujaf-285	289	21	extent	extent	NOUN
gujaf-285	289	22	of	of	ADP
gujaf-285	289	23	delay	delay	NOUN
gujaf-285	289	24	in	in	ADP
gujaf-285	289	25	audit	audit	NOUN
gujaf-285	289	26	report	report	NOUN
gujaf-285	289	27	.	.	PUNCT
gujaf-285	290	1	this	this	PRON
gujaf-285	290	2	is	be	AUX
gujaf-285	290	3	in	in	ADP
gujaf-285	290	4	consonance	consonance	NOUN
gujaf-285	290	5	with	with	ADP
gujaf-285	290	6	basuony	basuony	PROPN
gujaf-285	290	7	,	,	PUNCT
gujaf-285	290	8	mohamed	mohamed	PROPN
gujaf-285	290	9	,	,	PUNCT
gujaf-285	290	10	hussain	hussain	PROPN
gujaf-285	290	11	and	and	CCONJ
gujaf-285	290	12	marie	marie	PROPN
gujaf-285	290	13	(	(	PUNCT
gujaf-285	290	14	2016	2016	NUM
gujaf-285	290	15	)	)	PUNCT
gujaf-285	290	16	and	and	CCONJ
gujaf-285	290	17	ilaboya	ilaboya	NOUN
gujaf-285	290	18	and	and	CCONJ
gujaf-285	290	19	christian	christian	PROPN
gujaf-285	290	20	(	(	PUNCT
gujaf-285	290	21	2014	2014	NUM
gujaf-285	290	22	)	)	PUNCT
gujaf-285	290	23	who	who	PRON
gujaf-285	290	24	revealed	reveal	VERB
gujaf-285	290	25	that	that	SCONJ
gujaf-285	290	26	board	board	NOUN
gujaf-285	290	27	size	size	NOUN
gujaf-285	290	28	has	have	VERB
gujaf-285	290	29	negative	negative	ADJ
gujaf-285	290	30	influence	influence	NOUN
gujaf-285	290	31	on	on	ADP
gujaf-285	290	32	timeliness	timeliness	NOUN
gujaf-285	290	33	of	of	ADP
gujaf-285	290	34	audit	audit	NOUN
gujaf-285	290	35	report	report	NOUN
gujaf-285	290	36	.	.	PUNCT
gujaf-285	291	1	it	it	PRON
gujaf-285	291	2	however	however	ADV
gujaf-285	291	3	disagrees	disagree	VERB
gujaf-285	291	4	with	with	ADP
gujaf-285	291	5	alfraih	alfraih	NOUN
gujaf-285	291	6	(	(	PUNCT
gujaf-285	291	7	2016	2016	NUM
gujaf-285	291	8	)	)	PUNCT
gujaf-285	291	9	,	,	PUNCT
gujaf-285	291	10	al	al	PROPN
gujaf-285	291	11	daoud	daoud	PROPN
gujaf-285	291	12	,	,	PUNCT
gujaf-285	291	13	ismail	ismail	PROPN
gujaf-285	291	14	and	and	CCONJ
gujaf-285	291	15	lode	lode	PROPN
gujaf-285	291	16	(	(	PUNCT
gujaf-285	291	17	2015	2015	NUM
gujaf-285	291	18	)	)	PUNCT
gujaf-285	291	19	who	who	PRON
gujaf-285	291	20	established	establish	VERB
gujaf-285	291	21	board	board	NOUN
gujaf-285	291	22	size	size	NOUN
gujaf-285	291	23	to	to	PART
gujaf-285	291	24	have	have	VERB
gujaf-285	291	25	positive	positive	ADJ
gujaf-285	291	26	influence	influence	NOUN
gujaf-285	291	27	on	on	ADP
gujaf-285	291	28	audit	audit	NOUN
gujaf-285	291	29	report	report	NOUN
gujaf-285	291	30	lag	lag	NOUN
gujaf-285	291	31	of	of	ADP
gujaf-285	291	32	companies	company	NOUN
gujaf-285	291	33	.	.	PUNCT
gujaf-285	292	1	similarly	similarly	ADV
gujaf-285	292	2	,	,	PUNCT
gujaf-285	292	3	gender	gender	NOUN
gujaf-285	292	4	diversity	diversity	NOUN
gujaf-285	292	5	can	can	AUX
gujaf-285	292	6	be	be	AUX
gujaf-285	292	7	seen	see	VERB
gujaf-285	292	8	to	to	PART
gujaf-285	292	9	have	have	VERB
gujaf-285	292	10	a	a	DET
gujaf-285	292	11	negative	negative	ADJ
gujaf-285	292	12	significant	significant	ADJ
gujaf-285	292	13	influence	influence	NOUN
gujaf-285	292	14	on	on	ADP
gujaf-285	292	15	timeliness	timeliness	NOUN
gujaf-285	292	16	of	of	ADP
gujaf-285	292	17	financial	financial	ADJ
gujaf-285	292	18	report	report	NOUN
gujaf-285	292	19	of	of	ADP
gujaf-285	292	20	the	the	DET
gujaf-285	292	21	non	non	ADJ
gujaf-285	292	22	-	-	ADJ
gujaf-285	292	23	financial	financial	ADJ
gujaf-285	292	24	firms	firm	NOUN
gujaf-285	292	25	.	.	PUNCT
gujaf-285	293	1	the	the	DET
gujaf-285	293	2	results	result	NOUN
gujaf-285	293	3	suggest	suggest	VERB
gujaf-285	293	4	that	that	SCONJ
gujaf-285	293	5	an	an	DET
gujaf-285	293	6	addition	addition	NOUN
gujaf-285	293	7	to	to	ADP
gujaf-285	293	8	the	the	DET
gujaf-285	293	9	number	number	NOUN
gujaf-285	293	10	of	of	ADP
gujaf-285	293	11	female	female	ADJ
gujaf-285	293	12	members	member	NOUN
gujaf-285	293	13	on	on	ADP
gujaf-285	293	14	board	board	NOUN
gujaf-285	293	15	,	,	PUNCT
gujaf-285	293	16	the	the	DET
gujaf-285	293	17	audit	audit	NOUN
gujaf-285	293	18	report	report	NOUN
gujaf-285	293	19	lag	lag	NOUN
gujaf-285	293	20	reduces	reduce	VERB
gujaf-285	293	21	with	with	ADP
gujaf-285	293	22	a	a	DET
gujaf-285	293	23	coefficient	coefficient	NOUN
gujaf-285	293	24	of	of	ADP
gujaf-285	293	25	-0.038	-0.038	PROPN
gujaf-285	293	26	,	,	PUNCT
gujaf-285	293	27	other	other	ADJ
gujaf-285	293	28	independent	independent	ADJ
gujaf-285	293	29	variables	variable	NOUN
gujaf-285	293	30	remaining	remain	VERB
gujaf-285	293	31	constant	constant	ADJ
gujaf-285	293	32	and	and	CCONJ
gujaf-285	293	33	it	it	PRON
gujaf-285	293	34	is	be	AUX
gujaf-285	293	35	significant	significant	ADJ
gujaf-285	293	36	at	at	ADP
gujaf-285	293	37	1	1	NUM
gujaf-285	293	38	%	%	NOUN
gujaf-285	293	39	level	level	NOUN
gujaf-285	293	40	of	of	ADP
gujaf-285	293	41	significance	significance	NOUN
gujaf-285	293	42	.	.	PUNCT
gujaf-285	294	1	the	the	DET
gujaf-285	294	2	results	result	NOUN
gujaf-285	294	3	implies	imply	VERB
gujaf-285	294	4	that	that	SCONJ
gujaf-285	294	5	the	the	DET
gujaf-285	294	6	presence	presence	NOUN
gujaf-285	294	7	of	of	ADP
gujaf-285	294	8	female	female	ADJ
gujaf-285	294	9	directors	director	NOUN
gujaf-285	294	10	on	on	ADP
gujaf-285	294	11	a	a	DET
gujaf-285	294	12	board	board	NOUN
gujaf-285	294	13	discourages	discourage	VERB
gujaf-285	294	14	audit	audit	NOUN
gujaf-285	294	15	delay	delay	NOUN
gujaf-285	294	16	practice	practice	NOUN
gujaf-285	294	17	of	of	ADP
gujaf-285	294	18	the	the	DET
gujaf-285	294	19	sampled	sample	VERB
gujaf-285	294	20	firms	firm	NOUN
gujaf-285	294	21	.	.	PUNCT
gujaf-285	295	1	gusau	gusau	PROPN
gujaf-285	295	2	journal	journal	PROPN
gujaf-285	295	3	of	of	ADP
gujaf-285	295	4	accounting	accounting	NOUN
gujaf-285	295	5	and	and	CCONJ
gujaf-285	295	6	finance	finance	NOUN
gujaf-285	295	7	,	,	PUNCT
gujaf-285	295	8	vol	vol	NOUN
gujaf-285	295	9	.	.	PROPN
gujaf-285	295	10	5	5	NUM
gujaf-285	295	11	,	,	PUNCT
gujaf-285	295	12	issue	issue	NOUN
gujaf-285	295	13	1	1	NUM
gujaf-285	295	14	,	,	PUNCT
gujaf-285	295	15	april	april	PROPN
gujaf-285	295	16	,	,	PUNCT
gujaf-285	295	17	2024	2024	NUM
gujaf-285	295	18	251	251	NUM
gujaf-285	295	19	the	the	DET
gujaf-285	295	20	finding	finding	NOUN
gujaf-285	295	21	is	be	AUX
gujaf-285	295	22	in	in	ADP
gujaf-285	295	23	line	line	NOUN
gujaf-285	295	24	with	with	ADP
gujaf-285	295	25	aksoy	aksoy	PROPN
gujaf-285	295	26	,	,	PUNCT
gujaf-285	295	27	yilmaz	yilmaz	PROPN
gujaf-285	295	28	,	,	PUNCT
gujaf-285	295	29	topcu	topcu	ADJ
gujaf-285	295	30	and	and	CCONJ
gujaf-285	295	31	uysal	uysal	ADJ
gujaf-285	295	32	(	(	PUNCT
gujaf-285	295	33	2021	2021	NUM
gujaf-285	295	34	)	)	PUNCT
gujaf-285	295	35	who	who	PRON
gujaf-285	295	36	found	find	VERB
gujaf-285	295	37	that	that	SCONJ
gujaf-285	295	38	women	woman	NOUN
gujaf-285	295	39	’s	’s	PART
gujaf-285	295	40	presence	presence	NOUN
gujaf-285	295	41	on	on	ADP
gujaf-285	295	42	a	a	DET
gujaf-285	295	43	board	board	NOUN
gujaf-285	295	44	can	can	AUX
gujaf-285	295	45	increase	increase	VERB
gujaf-285	295	46	the	the	DET
gujaf-285	295	47	amount	amount	NOUN
gujaf-285	295	48	of	of	ADP
gujaf-285	295	49	time	time	NOUN
gujaf-285	295	50	needed	need	VERB
gujaf-285	295	51	to	to	PART
gujaf-285	295	52	discuss	discuss	VERB
gujaf-285	295	53	,	,	PUNCT
gujaf-285	295	54	comprehend	comprehend	VERB
gujaf-285	295	55	and	and	CCONJ
gujaf-285	295	56	evaluate	evaluate	VERB
gujaf-285	295	57	financial	financial	ADJ
gujaf-285	295	58	information	information	NOUN
gujaf-285	295	59	hence	hence	ADV
gujaf-285	295	60	,	,	PUNCT
gujaf-285	295	61	improve	improve	VERB
gujaf-285	295	62	financial	financial	ADJ
gujaf-285	295	63	reporting	reporting	NOUN
gujaf-285	295	64	timeliness	timeliness	NOUN
gujaf-285	295	65	.	.	PUNCT
gujaf-285	296	1	however	however	ADV
gujaf-285	296	2	,	,	PUNCT
gujaf-285	296	3	the	the	DET
gujaf-285	296	4	finding	finding	NOUN
gujaf-285	296	5	contradicts	contradict	VERB
gujaf-285	296	6	singh	singh	NOUN
gujaf-285	296	7	and	and	CCONJ
gujaf-285	296	8	sultana	sultana	NOUN
gujaf-285	296	9	(	(	PUNCT
gujaf-285	296	10	2011	2011	NUM
gujaf-285	296	11	)	)	PUNCT
gujaf-285	296	12	who	who	PRON
gujaf-285	296	13	found	find	VERB
gujaf-285	296	14	that	that	SCONJ
gujaf-285	296	15	boards	board	NOUN
gujaf-285	296	16	comprising	comprise	VERB
gujaf-285	296	17	women	woman	NOUN
gujaf-285	296	18	members	member	NOUN
gujaf-285	296	19	do	do	AUX
gujaf-285	296	20	not	not	PART
gujaf-285	296	21	have	have	VERB
gujaf-285	296	22	any	any	DET
gujaf-285	296	23	statistical	statistical	ADJ
gujaf-285	296	24	association	association	NOUN
gujaf-285	296	25	with	with	ADP
gujaf-285	296	26	audit	audit	NOUN
gujaf-285	296	27	report	report	NOUN
gujaf-285	296	28	lag	lag	NOUN
gujaf-285	296	29	.	.	PUNCT
gujaf-285	296	30	table	table	NOUN
gujaf-285	296	31	4	4	NUM
gujaf-285	296	32	the	the	DET
gujaf-285	296	33	number	number	NOUN
gujaf-285	296	34	of	of	ADP
gujaf-285	296	35	observations	observation	NOUN
gujaf-285	296	36	used	use	VERB
gujaf-285	296	37	in	in	ADP
gujaf-285	296	38	the	the	DET
gujaf-285	296	39	analysis	analysis	NOUN
gujaf-285	296	40	(	(	PUNCT
gujaf-285	296	41	600	600	NUM
gujaf-285	296	42	)	)	PUNCT
gujaf-285	296	43	is	be	AUX
gujaf-285	296	44	given	give	VERB
gujaf-285	296	45	,	,	PUNCT
gujaf-285	296	46	along	along	ADP
gujaf-285	296	47	with	with	ADP
gujaf-285	296	48	the	the	DET
gujaf-285	296	49	wald	wald	PROPN
gujaf-285	296	50	chi	chi	ADJ
gujaf-285	296	51	-	-	PUNCT
gujaf-285	296	52	square	square	NOUN
gujaf-285	296	53	statistic	statistic	NOUN
gujaf-285	296	54	with	with	ADP
gujaf-285	296	55	three	three	NUM
gujaf-285	296	56	degrees	degree	NOUN
gujaf-285	296	57	of	of	ADP
gujaf-285	296	58	freedom	freedom	NOUN
gujaf-285	296	59	for	for	ADP
gujaf-285	296	60	the	the	DET
gujaf-285	296	61	full	full	ADJ
gujaf-285	296	62	model	model	NOUN
gujaf-285	296	63	to	to	PART
gujaf-285	296	64	be	be	AUX
gujaf-285	296	65	2	2	NUM
gujaf-285	296	66	.	.	PUNCT
gujaf-285	296	67	from	from	ADP
gujaf-285	296	68	the	the	DET
gujaf-285	296	69	p	p	NOUN
gujaf-285	296	70	-	-	PUNCT
gujaf-285	296	71	value	value	NOUN
gujaf-285	296	72	for	for	ADP
gujaf-285	296	73	the	the	DET
gujaf-285	296	74	chi	chi	NOUN
gujaf-285	296	75	-	-	PUNCT
gujaf-285	296	76	square	square	NOUN
gujaf-285	296	77	0.0000	0.0000	NUM
gujaf-285	296	78	,	,	PUNCT
gujaf-285	296	79	we	we	PRON
gujaf-285	296	80	can	can	AUX
gujaf-285	296	81	see	see	VERB
gujaf-285	296	82	that	that	SCONJ
gujaf-285	296	83	the	the	DET
gujaf-285	296	84	model	model	NOUN
gujaf-285	296	85	is	be	AUX
gujaf-285	296	86	statistically	statistically	ADV
gujaf-285	296	87	significant	significant	ADJ
gujaf-285	296	88	.	.	PUNCT
gujaf-285	297	1	this	this	PRON
gujaf-285	297	2	suggests	suggest	VERB
gujaf-285	297	3	that	that	SCONJ
gujaf-285	297	4	the	the	DET
gujaf-285	297	5	model	model	NOUN
gujaf-285	297	6	is	be	AUX
gujaf-285	297	7	fit	fit	ADJ
gujaf-285	297	8	and	and	CCONJ
gujaf-285	297	9	the	the	DET
gujaf-285	297	10	variables	variable	NOUN
gujaf-285	297	11	are	be	AUX
gujaf-285	297	12	well	well	ADV
gujaf-285	297	13	combined	combine	VERB
gujaf-285	297	14	for	for	ADP
gujaf-285	297	15	the	the	DET
gujaf-285	297	16	study	study	NOUN
gujaf-285	297	17	as	as	SCONJ
gujaf-285	297	18	the	the	DET
gujaf-285	297	19	value	value	NOUN
gujaf-285	297	20	is	be	AUX
gujaf-285	297	21	less	less	ADJ
gujaf-285	297	22	than	than	ADP
gujaf-285	297	23	1	1	NUM
gujaf-285	297	24	%	%	NOUN
gujaf-285	297	25	.	.	PUNCT
gujaf-285	298	1	the	the	DET
gujaf-285	298	2	header	header	NOUN
gujaf-285	298	3	also	also	ADV
gujaf-285	298	4	includes	include	VERB
gujaf-285	298	5	a	a	DET
gujaf-285	298	6	pseudo	pseudo	NOUN
gujaf-285	298	7	-	-	NOUN
gujaf-285	298	8	r2	r2	NOUN
gujaf-285	298	9	,	,	PUNCT
gujaf-285	298	10	which	which	PRON
gujaf-285	298	11	is	be	AUX
gujaf-285	298	12	0.01	0.01	NUM
gujaf-285	298	13	.	.	PUNCT
gujaf-285	299	1	this	this	PRON
gujaf-285	299	2	means	mean	VERB
gujaf-285	299	3	that	that	SCONJ
gujaf-285	299	4	the	the	DET
gujaf-285	299	5	proposition	proposition	NOUN
gujaf-285	299	6	that	that	PRON
gujaf-285	299	7	was	be	AUX
gujaf-285	299	8	not	not	PART
gujaf-285	299	9	explained	explain	VERB
gujaf-285	299	10	by	by	ADP
gujaf-285	299	11	the	the	DET
gujaf-285	299	12	independent	independent	ADJ
gujaf-285	299	13	variable	variable	NOUN
gujaf-285	299	14	is	be	AUX
gujaf-285	299	15	1%.the	1%.the	DET
gujaf-285	299	16	last	last	ADJ
gujaf-285	299	17	value	value	NOUN
gujaf-285	299	18	in	in	ADP
gujaf-285	299	19	the	the	DET
gujaf-285	299	20	iteration	iteration	NOUN
gujaf-285	299	21	log	log	NOUN
gujaf-285	299	22	is	be	AUX
gujaf-285	299	23	the	the	DET
gujaf-285	299	24	final	final	ADJ
gujaf-285	299	25	value	value	NOUN
gujaf-285	299	26	of	of	ADP
gujaf-285	299	27	the	the	DET
gujaf-285	299	28	log	log	NOUN
gujaf-285	299	29	likelihood	likelihood	NOUN
gujaf-285	299	30	for	for	ADP
gujaf-285	299	31	the	the	DET
gujaf-285	299	32	full	full	ADJ
gujaf-285	299	33	model	model	NOUN
gujaf-285	299	34	and	and	CCONJ
gujaf-285	299	35	is	be	AUX
gujaf-285	299	36	displayed	display	VERB
gujaf-285	299	37	again	again	ADV
gujaf-285	299	38	as	as	ADP
gujaf-285	299	39	-2907.27	-2907.27	PROPN
gujaf-285	299	40	.	.	PUNCT
gujaf-285	300	1	furthermore	furthermore	ADV
gujaf-285	300	2	,	,	PUNCT
gujaf-285	300	3	table	table	NOUN
gujaf-285	300	4	3	3	NUM
gujaf-285	300	5	indicates	indicate	VERB
gujaf-285	300	6	that	that	SCONJ
gujaf-285	300	7	return	return	NOUN
gujaf-285	300	8	on	on	ADP
gujaf-285	300	9	assets	asset	NOUN
gujaf-285	300	10	has	have	VERB
gujaf-285	300	11	a	a	DET
gujaf-285	300	12	negative	negative	ADJ
gujaf-285	300	13	influence	influence	NOUN
gujaf-285	300	14	at	at	ADP
gujaf-285	300	15	1	1	NUM
gujaf-285	300	16	%	%	NOUN
gujaf-285	300	17	level	level	NOUN
gujaf-285	300	18	of	of	ADP
gujaf-285	300	19	significance	significance	NOUN
gujaf-285	300	20	on	on	ADP
gujaf-285	300	21	timeliness	timeliness	NOUN
gujaf-285	300	22	.	.	PUNCT
gujaf-285	301	1	this	this	DET
gujaf-285	301	2	denotes	denote	NOUN
gujaf-285	301	3	that	that	SCONJ
gujaf-285	301	4	all	all	DET
gujaf-285	301	5	things	thing	NOUN
gujaf-285	301	6	being	be	AUX
gujaf-285	301	7	equal	equal	ADJ
gujaf-285	301	8	,	,	PUNCT
gujaf-285	301	9	1	1	NUM
gujaf-285	301	10	%	%	NOUN
gujaf-285	301	11	increase	increase	NOUN
gujaf-285	301	12	in	in	ADP
gujaf-285	301	13	profit	profit	NOUN
gujaf-285	301	14	decreases	decrease	NOUN
gujaf-285	301	15	audit	audit	NOUN
gujaf-285	301	16	lag	lag	NOUN
gujaf-285	301	17	of	of	ADP
gujaf-285	301	18	non	non	ADJ
gujaf-285	301	19	-	-	ADJ
gujaf-285	301	20	financial	financial	ADJ
gujaf-285	301	21	firms	firm	NOUN
gujaf-285	301	22	in	in	ADP
gujaf-285	301	23	nigeria	nigeria	PROPN
gujaf-285	301	24	.	.	PUNCT
gujaf-285	302	1	this	this	PRON
gujaf-285	302	2	entails	entail	VERB
gujaf-285	302	3	that	that	SCONJ
gujaf-285	302	4	companies	company	NOUN
gujaf-285	302	5	that	that	PRON
gujaf-285	302	6	makes	make	VERB
gujaf-285	302	7	profit	profit	NOUN
gujaf-285	302	8	are	be	AUX
gujaf-285	302	9	timelier	timely	ADJ
gujaf-285	302	10	in	in	ADP
gujaf-285	302	11	publishing	publish	VERB
gujaf-285	302	12	their	their	PRON
gujaf-285	302	13	annual	annual	ADJ
gujaf-285	302	14	reports	report	NOUN
gujaf-285	302	15	.	.	PUNCT
gujaf-285	303	1	similarly	similarly	ADV
gujaf-285	303	2	,	,	PUNCT
gujaf-285	303	3	it	it	PRON
gujaf-285	303	4	can	can	AUX
gujaf-285	303	5	also	also	ADV
gujaf-285	303	6	be	be	AUX
gujaf-285	303	7	seen	see	VERB
gujaf-285	303	8	that	that	SCONJ
gujaf-285	303	9	firm	firm	ADJ
gujaf-285	303	10	size	size	NOUN
gujaf-285	303	11	has	have	VERB
gujaf-285	303	12	a	a	DET
gujaf-285	303	13	negative	negative	ADJ
gujaf-285	303	14	effect	effect	NOUN
gujaf-285	303	15	at	at	ADP
gujaf-285	303	16	10	10	NUM
gujaf-285	303	17	%	%	NOUN
gujaf-285	303	18	level	level	NOUN
gujaf-285	303	19	of	of	ADP
gujaf-285	303	20	significance	significance	NOUN
gujaf-285	303	21	on	on	ADP
gujaf-285	303	22	timeliness	timeliness	NOUN
gujaf-285	303	23	.	.	PUNCT
gujaf-285	304	1	this	this	PRON
gujaf-285	304	2	also	also	ADV
gujaf-285	304	3	implies	imply	VERB
gujaf-285	304	4	that	that	SCONJ
gujaf-285	304	5	1	1	NUM
gujaf-285	304	6	%	%	NOUN
gujaf-285	304	7	increase	increase	NOUN
gujaf-285	304	8	in	in	ADP
gujaf-285	304	9	firm	firm	ADJ
gujaf-285	304	10	size	size	NOUN
gujaf-285	304	11	will	will	AUX
gujaf-285	304	12	lead	lead	VERB
gujaf-285	304	13	to	to	ADP
gujaf-285	304	14	a	a	DET
gujaf-285	304	15	decrease	decrease	NOUN
gujaf-285	304	16	in	in	ADP
gujaf-285	304	17	audit	audit	NOUN
gujaf-285	304	18	lag	lag	NOUN
gujaf-285	304	19	of	of	ADP
gujaf-285	304	20	non	non	ADJ
gujaf-285	304	21	-	-	ADJ
gujaf-285	304	22	financial	financial	ADJ
gujaf-285	304	23	firms	firm	NOUN
gujaf-285	304	24	in	in	ADP
gujaf-285	304	25	nigeria	nigeria	PROPN
gujaf-285	304	26	.	.	PUNCT
gujaf-285	305	1	test	test	NOUN
gujaf-285	305	2	of	of	ADP
gujaf-285	305	3	hypotheses	hypothesis	NOUN
gujaf-285	305	4	this	this	DET
gujaf-285	305	5	section	section	NOUN
gujaf-285	305	6	is	be	AUX
gujaf-285	305	7	devoted	devote	VERB
gujaf-285	305	8	to	to	ADP
gujaf-285	305	9	the	the	DET
gujaf-285	305	10	testing	testing	NOUN
gujaf-285	305	11	of	of	ADP
gujaf-285	305	12	hypothesis	hypothesis	NOUN
gujaf-285	305	13	two	two	NUM
gujaf-285	305	14	of	of	ADP
gujaf-285	305	15	the	the	DET
gujaf-285	305	16	study	study	NOUN
gujaf-285	305	17	which	which	PRON
gujaf-285	305	18	states	state	VERB
gujaf-285	305	19	that	that	SCONJ
gujaf-285	305	20	board	board	NOUN
gujaf-285	305	21	structure	structure	NOUN
gujaf-285	305	22	attribute	attribute	NOUN
gujaf-285	305	23	does	do	AUX
gujaf-285	305	24	not	not	PART
gujaf-285	305	25	have	have	VERB
gujaf-285	305	26	significant	significant	ADJ
gujaf-285	305	27	impact	impact	NOUN
gujaf-285	305	28	on	on	ADP
gujaf-285	305	29	timeliness	timeliness	NOUN
gujaf-285	305	30	of	of	ADP
gujaf-285	305	31	financial	financial	ADJ
gujaf-285	305	32	report	report	NOUN
gujaf-285	305	33	of	of	ADP
gujaf-285	305	34	listed	list	VERB
gujaf-285	305	35	non	non	ADJ
gujaf-285	305	36	-	-	ADJ
gujaf-285	305	37	financial	financial	ADJ
gujaf-285	305	38	firms	firm	NOUN
gujaf-285	305	39	in	in	ADP
gujaf-285	305	40	nigeria	nigeria	PROPN
gujaf-285	305	41	.	.	PUNCT
gujaf-285	306	1	in	in	ADP
gujaf-285	306	2	testing	test	VERB
gujaf-285	306	3	this	this	DET
gujaf-285	306	4	hypothesis	hypothesis	NOUN
gujaf-285	306	5	,	,	PUNCT
gujaf-285	306	6	the	the	DET
gujaf-285	306	7	probability	probability	NOUN
gujaf-285	306	8	of	of	ADP
gujaf-285	306	9	chisquare	chisquare	NOUN
gujaf-285	306	10	0.0000	0.0000	NUM
gujaf-285	306	11	of	of	ADP
gujaf-285	306	12	the	the	DET
gujaf-285	306	13	truncated	truncated	ADJ
gujaf-285	306	14	negative	negative	ADJ
gujaf-285	306	15	binomial	binomial	ADJ
gujaf-285	306	16	regression	regression	NOUN
gujaf-285	306	17	analysis	analysis	NOUN
gujaf-285	306	18	presented	present	VERB
gujaf-285	306	19	on	on	ADP
gujaf-285	306	20	table	table	NOUN
gujaf-285	306	21	3	3	NUM
gujaf-285	306	22	was	be	AUX
gujaf-285	306	23	utilized	utilize	VERB
gujaf-285	306	24	.	.	PUNCT
gujaf-285	307	1	the	the	DET
gujaf-285	307	2	value	value	NOUN
gujaf-285	307	3	of	of	ADP
gujaf-285	307	4	likelihood	likelihood	NOUN
gujaf-285	307	5	ratio	ratio	NOUN
gujaf-285	307	6	of	of	ADP
gujaf-285	307	7	the	the	DET
gujaf-285	307	8	regression	regression	NOUN
gujaf-285	307	9	result	result	NOUN
gujaf-285	307	10	(	(	PUNCT
gujaf-285	307	11	30.99	30.99	NUM
gujaf-285	307	12	)	)	PUNCT
gujaf-285	307	13	indicates	indicate	VERB
gujaf-285	307	14	that	that	SCONJ
gujaf-285	307	15	board	board	NOUN
gujaf-285	307	16	structure	structure	NOUN
gujaf-285	307	17	has	have	VERB
gujaf-285	307	18	significant	significant	ADJ
gujaf-285	307	19	impact	impact	NOUN
gujaf-285	307	20	on	on	ADP
gujaf-285	307	21	the	the	DET
gujaf-285	307	22	timeliness	timeliness	NOUN
gujaf-285	307	23	of	of	ADP
gujaf-285	307	24	financial	financial	ADJ
gujaf-285	307	25	report	report	NOUN
gujaf-285	307	26	of	of	ADP
gujaf-285	307	27	the	the	DET
gujaf-285	307	28	listed	list	VERB
gujaf-285	307	29	non	non	ADJ
gujaf-285	307	30	-	-	ADJ
gujaf-285	307	31	financial	financial	ADJ
gujaf-285	307	32	firms	firm	NOUN
gujaf-285	307	33	in	in	ADP
gujaf-285	307	34	nigeria	nigeria	PROPN
gujaf-285	307	35	.	.	PUNCT
gujaf-285	308	1	the	the	DET
gujaf-285	308	2	pseudo	pseudo	NOUN
gujaf-285	308	3	r2	r2	NOUN
gujaf-285	308	4	of	of	ADP
gujaf-285	308	5	0.001	0.001	NUM
gujaf-285	308	6	evidences	evidence	NOUN
gujaf-285	308	7	the	the	DET
gujaf-285	308	8	model	model	NOUN
gujaf-285	308	9	fit	fit	NOUN
gujaf-285	308	10	of	of	ADP
gujaf-285	308	11	the	the	DET
gujaf-285	308	12	study	study	NOUN
gujaf-285	308	13	.	.	PUNCT
gujaf-285	309	1	therefore	therefore	ADV
gujaf-285	309	2	,	,	PUNCT
gujaf-285	309	3	the	the	DET
gujaf-285	309	4	null	null	ADJ
gujaf-285	309	5	hypothesis	hypothesis	NOUN
gujaf-285	309	6	which	which	PRON
gujaf-285	309	7	states	state	VERB
gujaf-285	309	8	that	that	SCONJ
gujaf-285	309	9	board	board	NOUN
gujaf-285	309	10	structure	structure	NOUN
gujaf-285	309	11	attribute	attribute	NOUN
gujaf-285	309	12	does	do	AUX
gujaf-285	309	13	not	not	PART
gujaf-285	309	14	have	have	VERB
gujaf-285	309	15	significant	significant	ADJ
gujaf-285	309	16	impact	impact	NOUN
gujaf-285	309	17	on	on	ADP
gujaf-285	309	18	timeliness	timeliness	NOUN
gujaf-285	309	19	of	of	ADP
gujaf-285	309	20	financial	financial	ADJ
gujaf-285	309	21	report	report	NOUN
gujaf-285	309	22	of	of	ADP
gujaf-285	309	23	listed	list	VERB
gujaf-285	309	24	non	non	ADJ
gujaf-285	309	25	-	-	ADJ
gujaf-285	309	26	financial	financial	ADJ
gujaf-285	309	27	in	in	ADP
gujaf-285	309	28	nigeria	nigeria	PROPN
gujaf-285	309	29	is	be	AUX
gujaf-285	309	30	rejected	reject	VERB
gujaf-285	309	31	.	.	PUNCT
gujaf-285	310	1	gusau	gusau	PROPN
gujaf-285	310	2	journal	journal	PROPN
gujaf-285	310	3	of	of	ADP
gujaf-285	310	4	accounting	accounting	NOUN
gujaf-285	310	5	and	and	CCONJ
gujaf-285	310	6	finance	finance	NOUN
gujaf-285	310	7	,	,	PUNCT
gujaf-285	310	8	vol	vol	NOUN
gujaf-285	310	9	.	.	PROPN
gujaf-285	310	10	5	5	NUM
gujaf-285	310	11	,	,	PUNCT
gujaf-285	310	12	issue	issue	NOUN
gujaf-285	310	13	1	1	NUM
gujaf-285	310	14	,	,	PUNCT
gujaf-285	310	15	april	april	PROPN
gujaf-285	310	16	,	,	PUNCT
gujaf-285	310	17	2024	2024	NUM
gujaf-285	310	18	252	252	NUM
gujaf-285	310	19	5	5	NUM
gujaf-285	310	20	conclusions	conclusion	NOUN
gujaf-285	310	21	and	and	CCONJ
gujaf-285	310	22	recommendations	recommendation	NOUN
gujaf-285	310	23	this	this	DET
gujaf-285	310	24	study	study	NOUN
gujaf-285	310	25	found	find	VERB
gujaf-285	310	26	that	that	SCONJ
gujaf-285	310	27	,	,	PUNCT
gujaf-285	310	28	the	the	DET
gujaf-285	310	29	selected	select	VERB
gujaf-285	310	30	board	board	NOUN
gujaf-285	310	31	specific	specific	ADJ
gujaf-285	310	32	attribute	attribute	NOUN
gujaf-285	310	33	has	have	VERB
gujaf-285	310	34	a	a	DET
gujaf-285	310	35	negative	negative	ADJ
gujaf-285	310	36	and	and	CCONJ
gujaf-285	310	37	significant	significant	ADJ
gujaf-285	310	38	impact	impact	NOUN
gujaf-285	310	39	on	on	ADP
gujaf-285	310	40	timeliness	timeliness	NOUN
gujaf-285	310	41	of	of	ADP
gujaf-285	310	42	financial	financial	ADJ
gujaf-285	310	43	report	report	NOUN
gujaf-285	310	44	of	of	ADP
gujaf-285	310	45	listed	list	VERB
gujaf-285	310	46	non	non	ADJ
gujaf-285	310	47	-	-	ADJ
gujaf-285	310	48	financial	financial	ADJ
gujaf-285	310	49	firms	firm	NOUN
gujaf-285	310	50	in	in	ADP
gujaf-285	310	51	nigeria	nigeria	PROPN
gujaf-285	310	52	.	.	PUNCT
gujaf-285	311	1	this	this	PRON
gujaf-285	311	2	implies	imply	VERB
gujaf-285	311	3	that	that	SCONJ
gujaf-285	311	4	for	for	ADP
gujaf-285	311	5	every	every	DET
gujaf-285	311	6	increase	increase	NOUN
gujaf-285	311	7	in	in	ADP
gujaf-285	311	8	the	the	DET
gujaf-285	311	9	board	board	NOUN
gujaf-285	311	10	size	size	NOUN
gujaf-285	311	11	and	and	CCONJ
gujaf-285	311	12	an	an	DET
gujaf-285	311	13	increase	increase	NOUN
gujaf-285	311	14	in	in	ADP
gujaf-285	311	15	the	the	DET
gujaf-285	311	16	number	number	NOUN
gujaf-285	311	17	of	of	ADP
gujaf-285	311	18	females	female	NOUN
gujaf-285	311	19	on	on	ADP
gujaf-285	311	20	the	the	DET
gujaf-285	311	21	board	board	NOUN
gujaf-285	311	22	,	,	PUNCT
gujaf-285	311	23	there	there	PRON
gujaf-285	311	24	is	be	VERB
gujaf-285	311	25	a	a	DET
gujaf-285	311	26	significant	significant	ADJ
gujaf-285	311	27	reduction	reduction	NOUN
gujaf-285	311	28	in	in	ADP
gujaf-285	311	29	the	the	DET
gujaf-285	311	30	audit	audit	NOUN
gujaf-285	311	31	report	report	NOUN
gujaf-285	311	32	lag	lag	VERB
gujaf-285	311	33	among	among	ADP
gujaf-285	311	34	listed	list	VERB
gujaf-285	311	35	non	non	ADJ
gujaf-285	311	36	-	-	ADJ
gujaf-285	311	37	financial	financial	ADJ
gujaf-285	311	38	firms	firm	NOUN
gujaf-285	311	39	in	in	ADP
gujaf-285	311	40	nigeria	nigeria	PROPN
gujaf-285	311	41	.	.	PUNCT
gujaf-285	312	1	it	it	PRON
gujaf-285	312	2	can	can	AUX
gujaf-285	312	3	be	be	AUX
gujaf-285	312	4	concluded	conclude	VERB
gujaf-285	312	5	that	that	SCONJ
gujaf-285	312	6	board	board	NOUN
gujaf-285	312	7	attribute	attribute	NOUN
gujaf-285	312	8	reduces	reduce	VERB
gujaf-285	312	9	audit	audit	NOUN
gujaf-285	312	10	report	report	NOUN
gujaf-285	312	11	delay	delay	NOUN
gujaf-285	312	12	among	among	ADP
gujaf-285	312	13	listed	list	VERB
gujaf-285	312	14	non	non	ADJ
gujaf-285	312	15	-	-	ADJ
gujaf-285	312	16	financial	financial	ADJ
gujaf-285	312	17	firms	firm	NOUN
gujaf-285	312	18	in	in	ADP
gujaf-285	312	19	nigeria	nigeria	PROPN
gujaf-285	312	20	.	.	PUNCT
gujaf-285	313	1	companies	company	NOUN
gujaf-285	313	2	with	with	ADP
gujaf-285	313	3	large	large	ADJ
gujaf-285	313	4	board	board	NOUN
gujaf-285	313	5	size	size	NOUN
gujaf-285	313	6	and	and	CCONJ
gujaf-285	313	7	significant	significant	ADJ
gujaf-285	313	8	number	number	NOUN
gujaf-285	313	9	of	of	ADP
gujaf-285	313	10	females	female	NOUN
gujaf-285	313	11	on	on	ADP
gujaf-285	313	12	the	the	DET
gujaf-285	313	13	board	board	NOUN
gujaf-285	313	14	tend	tend	VERB
gujaf-285	313	15	to	to	PART
gujaf-285	313	16	publish	publish	VERB
gujaf-285	313	17	the	the	DET
gujaf-285	313	18	audit	audit	NOUN
gujaf-285	313	19	report	report	NOUN
gujaf-285	313	20	faster	fast	ADV
gujaf-285	313	21	than	than	ADP
gujaf-285	313	22	those	those	PRON
gujaf-285	313	23	with	with	ADP
gujaf-285	313	24	lower	low	ADJ
gujaf-285	313	25	board	board	NOUN
gujaf-285	313	26	size	size	NOUN
gujaf-285	313	27	and	and	CCONJ
gujaf-285	313	28	lower	low	ADJ
gujaf-285	313	29	number	number	NOUN
gujaf-285	313	30	of	of	ADP
gujaf-285	313	31	females	female	NOUN
gujaf-285	313	32	on	on	ADP
gujaf-285	313	33	board	board	NOUN
gujaf-285	313	34	.	.	PUNCT
gujaf-285	314	1	it	it	PRON
gujaf-285	314	2	is	be	AUX
gujaf-285	314	3	therefore	therefore	ADV
gujaf-285	314	4	recommended	recommend	VERB
gujaf-285	314	5	that	that	SCONJ
gujaf-285	314	6	the	the	DET
gujaf-285	314	7	board	board	NOUN
gujaf-285	314	8	of	of	ADP
gujaf-285	314	9	directors	director	NOUN
gujaf-285	314	10	of	of	ADP
gujaf-285	314	11	listed	list	VERB
gujaf-285	314	12	non	non	ADJ
gujaf-285	314	13	-	-	ADJ
gujaf-285	314	14	financial	financial	ADJ
gujaf-285	314	15	firms	firm	NOUN
gujaf-285	314	16	should	should	AUX
gujaf-285	314	17	reduce	reduce	VERB
gujaf-285	314	18	the	the	DET
gujaf-285	314	19	level	level	NOUN
gujaf-285	314	20	of	of	ADP
gujaf-285	314	21	leverage	leverage	NOUN
gujaf-285	314	22	in	in	ADP
gujaf-285	314	23	their	their	PRON
gujaf-285	314	24	capital	capital	NOUN
gujaf-285	314	25	structure	structure	NOUN
gujaf-285	314	26	since	since	SCONJ
gujaf-285	314	27	it	it	PRON
gujaf-285	314	28	was	be	AUX
gujaf-285	314	29	found	find	VERB
gujaf-285	314	30	that	that	PRON
gujaf-285	314	31	delay	delay	NOUN
gujaf-285	314	32	in	in	ADP
gujaf-285	314	33	audit	audit	NOUN
gujaf-285	314	34	report	report	NOUN
gujaf-285	314	35	increases	increase	VERB
gujaf-285	314	36	with	with	ADP
gujaf-285	314	37	an	an	DET
gujaf-285	314	38	increase	increase	NOUN
gujaf-285	314	39	in	in	ADP
gujaf-285	314	40	leverage	leverage	NOUN
gujaf-285	314	41	.	.	PUNCT
gujaf-285	315	1	this	this	PRON
gujaf-285	315	2	is	be	AUX
gujaf-285	315	3	because	because	SCONJ
gujaf-285	315	4	decrease	decrease	NOUN
gujaf-285	315	5	in	in	ADP
gujaf-285	315	6	leverage	leverage	NOUN
gujaf-285	315	7	is	be	AUX
gujaf-285	315	8	a	a	DET
gujaf-285	315	9	motivator	motivator	NOUN
gujaf-285	315	10	for	for	ADP
gujaf-285	315	11	timelier	timely	ADJ
gujaf-285	315	12	financial	financial	ADJ
gujaf-285	315	13	reporting	reporting	NOUN
gujaf-285	315	14	by	by	ADP
gujaf-285	315	15	business	business	NOUN
gujaf-285	315	16	entities	entity	NOUN
gujaf-285	315	17	.	.	PUNCT
gujaf-285	316	1	references	reference	NOUN
gujaf-285	316	2	abdul	abdul	PROPN
gujaf-285	316	3	-	-	PUNCT
gujaf-285	316	4	wahab	wahab	PROPN
gujaf-285	316	5	,	,	PUNCT
gujaf-285	316	6	n.	n.	PROPN
gujaf-285	316	7	s.	s.	PROPN
gujaf-285	316	8	,	,	PUNCT
gujaf-285	316	9	&	&	CCONJ
gujaf-285	316	10	holland	holland	PROPN
gujaf-285	316	11	,	,	PUNCT
gujaf-285	316	12	k.	k.	PROPN
gujaf-285	316	13	(	(	PUNCT
gujaf-285	316	14	2012	2012	NUM
gujaf-285	316	15	)	)	PUNCT
gujaf-285	316	16	.	.	PUNCT
gujaf-285	317	1	tax	tax	NOUN
gujaf-285	317	2	planning	planning	NOUN
gujaf-285	317	3	,	,	PUNCT
gujaf-285	317	4	corporate	corporate	ADJ
gujaf-285	317	5	governance	governance	NOUN
gujaf-285	317	6	and	and	CCONJ
gujaf-285	317	7	equity	equity	NOUN
gujaf-285	317	8	value	value	NOUN
gujaf-285	317	9	.	.	PUNCT
gujaf-285	318	1	british	british	ADJ
gujaf-285	318	2	accounting	accounting	PROPN
gujaf-285	318	3	review	review	PROPN
gujaf-285	318	4	,	,	PUNCT
gujaf-285	318	5	44	44	NUM
gujaf-285	318	6	,	,	PUNCT
gujaf-285	318	7	111–124	111–124	NUM
gujaf-285	318	8	.	.	PUNCT
gujaf-285	318	9	adams	adams	PROPN
gujaf-285	318	10	,	,	PUNCT
gujaf-285	318	11	r.	r.	PROPN
gujaf-285	318	12	,	,	PUNCT
gujaf-285	318	13	&	&	CCONJ
gujaf-285	318	14	ferreira	ferreira	PROPN
gujaf-285	318	15	,	,	PUNCT
gujaf-285	318	16	d.	d.	PROPN
gujaf-285	318	17	(	(	PUNCT
gujaf-285	318	18	2009	2009	NUM
gujaf-285	318	19	)	)	PUNCT
gujaf-285	318	20	.	.	PUNCT
gujaf-285	319	1	women	woman	NOUN
gujaf-285	319	2	in	in	ADP
gujaf-285	319	3	the	the	DET
gujaf-285	319	4	boardroom	boardroom	NOUN
gujaf-285	319	5	and	and	CCONJ
gujaf-285	319	6	their	their	PRON
gujaf-285	319	7	impact	impact	NOUN
gujaf-285	319	8	on	on	ADP
gujaf-285	319	9	governance	governance	NOUN
gujaf-285	319	10	and	and	CCONJ
gujaf-285	319	11	performance	performance	NOUN
gujaf-285	319	12	.	.	PUNCT
gujaf-285	320	1	journal	journal	NOUN
gujaf-285	320	2	of	of	ADP
gujaf-285	320	3	financial	financial	ADJ
gujaf-285	320	4	economics	economic	NOUN
gujaf-285	320	5	,	,	PUNCT
gujaf-285	320	6	94(2	94(2	NOUN
gujaf-285	320	7	)	)	PUNCT
gujaf-285	320	8	,	,	PUNCT
gujaf-285	320	9	291	291	NUM
gujaf-285	320	10	–	–	PUNCT
gujaf-285	320	11	309	309	NUM
gujaf-285	320	12	.	.	PUNCT
gujaf-285	321	1	afify	afify	NOUN
gujaf-285	321	2	,	,	PUNCT
gujaf-285	321	3	h.	h.	PROPN
gujaf-285	321	4	a.	a.	PROPN
gujaf-285	321	5	e.	e.	PROPN
gujaf-285	321	6	(	(	PUNCT
gujaf-285	321	7	2009	2009	NUM
gujaf-285	321	8	)	)	PUNCT
gujaf-285	321	9	.	.	PUNCT
gujaf-285	322	1	determinants	determinant	NOUN
gujaf-285	322	2	of	of	ADP
gujaf-285	322	3	audit	audit	NOUN
gujaf-285	322	4	report	report	NOUN
gujaf-285	322	5	lag	lag	NOUN
gujaf-285	322	6	:	:	PUNCT
gujaf-285	322	7	does	do	AUX
gujaf-285	322	8	implementing	implement	VERB
gujaf-285	322	9	corporate	corporate	ADJ
gujaf-285	322	10	governance	governance	NOUN
gujaf-285	322	11	have	have	VERB
gujaf-285	322	12	any	any	DET
gujaf-285	322	13	impact	impact	NOUN
gujaf-285	322	14	?	?	PUNCT
gujaf-285	323	1	empirical	empirical	ADJ
gujaf-285	323	2	evidence	evidence	NOUN
gujaf-285	323	3	from	from	ADP
gujaf-285	323	4	egypt	egypt	PROPN
gujaf-285	323	5	.	.	PUNCT
gujaf-285	324	1	journal	journal	PROPN
gujaf-285	324	2	of	of	ADP
gujaf-285	324	3	applied	apply	VERB
gujaf-285	324	4	accounting	accounting	NOUN
gujaf-285	324	5	research	research	NOUN
gujaf-285	324	6	,	,	PUNCT
gujaf-285	324	7	10(1	10(1	NUM
gujaf-285	324	8	)	)	PUNCT
gujaf-285	324	9	,	,	PUNCT
gujaf-285	324	10	56–86	56–86	NUM
gujaf-285	324	11	.	.	PUNCT
gujaf-285	325	1	ahmad	ahmad	PROPN
gujaf-285	325	2	,	,	PUNCT
gujaf-285	325	3	r.	r.	PROPN
gujaf-285	325	4	a.	a.	PROPN
gujaf-285	325	5	r.	r.	PROPN
gujaf-285	325	6	&	&	CCONJ
gujaf-285	325	7	kamarudin	kamarudin	PROPN
gujaf-285	325	8	,	,	PUNCT
gujaf-285	325	9	k.a	k.a	PROPN
gujaf-285	325	10	.	.	PROPN
gujaf-285	325	11	(	(	PUNCT
gujaf-285	325	12	2003	2003	NUM
gujaf-285	325	13	)	)	PUNCT
gujaf-285	325	14	.	.	PUNCT
gujaf-285	326	1	audit	audit	NOUN
gujaf-285	326	2	delay	delay	NOUN
gujaf-285	326	3	and	and	CCONJ
gujaf-285	326	4	the	the	DET
gujaf-285	326	5	timeliness	timeliness	NOUN
gujaf-285	326	6	of	of	ADP
gujaf-285	326	7	corporate	corporate	ADJ
gujaf-285	326	8	reporting	reporting	NOUN
gujaf-285	326	9	:	:	PUNCT
gujaf-285	326	10	malaysian	malaysian	ADJ
gujaf-285	326	11	evidence	evidence	NOUN
gujaf-285	326	12	.	.	PUNCT
gujaf-285	327	1	working	work	VERB
gujaf-285	327	2	paper	paper	NOUN
gujaf-285	327	3	,	,	PUNCT
gujaf-285	327	4	mara	mara	PROPN
gujaf-285	327	5	university	university	PROPN
gujaf-285	327	6	of	of	ADP
gujaf-285	327	7	technology	technology	PROPN
gujaf-285	327	8	,	,	PUNCT
gujaf-285	327	9	shah	shah	PROPN
gujaf-285	327	10	alam	alam	PROPN
gujaf-285	327	11	.	.	PUNCT
gujaf-285	328	1	aksoy	aksoy	PROPN
gujaf-285	328	2	,	,	PUNCT
gujaf-285	328	3	m.	m.	NOUN
gujaf-285	328	4	,	,	PUNCT
gujaf-285	328	5	yilmaz	yilmaz	PROPN
gujaf-285	328	6	,	,	PUNCT
gujaf-285	328	7	m.k	m.k	PROPN
gujaf-285	328	8	.	.	PROPN
gujaf-285	328	9	,	,	PUNCT
gujaf-285	328	10	topcu	topcu	ADJ
gujaf-285	328	11	,	,	PUNCT
gujaf-285	328	12	n.	n.	NOUN
gujaf-285	328	13	and	and	CCONJ
gujaf-285	328	14	uysal	uysal	ADJ
gujaf-285	328	15	,	,	PUNCT
gujaf-285	328	16	ö.	ö.	PROPN
gujaf-285	328	17	(	(	PUNCT
gujaf-285	328	18	2021	2021	NUM
gujaf-285	328	19	)	)	PUNCT
gujaf-285	328	20	,	,	PUNCT
gujaf-285	328	21	the	the	DET
gujaf-285	328	22	impact	impact	NOUN
gujaf-285	328	23	of	of	ADP
gujaf-285	328	24	ownership	ownership	NOUN
gujaf-285	328	25	structure	structure	NOUN
gujaf-285	328	26	,	,	PUNCT
gujaf-285	328	27	board	board	NOUN
gujaf-285	328	28	attributes	attribute	NOUN
gujaf-285	328	29	and	and	CCONJ
gujaf-285	328	30	xbrl	xbrl	PROPN
gujaf-285	328	31	mandate	mandate	NOUN
gujaf-285	328	32	on	on	ADP
gujaf-285	328	33	timeliness	timeliness	NOUN
gujaf-285	328	34	of	of	ADP
gujaf-285	328	35	financial	financial	ADJ
gujaf-285	328	36	reporting	reporting	NOUN
gujaf-285	328	37	:	:	PUNCT
gujaf-285	328	38	evidence	evidence	NOUN
gujaf-285	328	39	from	from	ADP
gujaf-285	328	40	turkey	turkey	PROPN
gujaf-285	328	41	.	.	PUNCT
gujaf-285	329	1	journal	journal	PROPN
gujaf-285	329	2	of	of	ADP
gujaf-285	329	3	applied	apply	VERB
gujaf-285	329	4	accounting	accounting	NOUN
gujaf-285	329	5	research	research	NOUN
gujaf-285	329	6	,	,	PUNCT
gujaf-285	329	7	22(4	22(4	NUM
gujaf-285	329	8	)	)	PUNCT
gujaf-285	329	9	,	,	PUNCT
gujaf-285	329	10	706	706	NUM
gujaf-285	329	11	-	-	SYM
gujaf-285	329	12	731	731	NUM
gujaf-285	329	13	.	.	PUNCT
gujaf-285	330	1	https://doi.org/10.1108/jaar-07-2020-0127	https://doi.org/10.1108/jaar-07-2020-0127	NOUN
gujaf-285	330	2	al	al	PROPN
gujaf-285	330	3	-	-	PUNCT
gujaf-285	330	4	ajmi	ajmi	PROPN
gujaf-285	330	5	,	,	PUNCT
gujaf-285	330	6	j.	j.	PROPN
gujaf-285	330	7	(	(	PUNCT
gujaf-285	330	8	2008	2008	NUM
gujaf-285	330	9	)	)	PUNCT
gujaf-285	330	10	.	.	PUNCT
gujaf-285	331	1	audit	audit	NOUN
gujaf-285	331	2	and	and	CCONJ
gujaf-285	331	3	reporting	reporting	NOUN
gujaf-285	331	4	delays	delay	NOUN
gujaf-285	331	5	:	:	PUNCT
gujaf-285	331	6	evidence	evidence	NOUN
gujaf-285	331	7	from	from	ADP
gujaf-285	331	8	an	an	DET
gujaf-285	331	9	emerging	emerge	VERB
gujaf-285	331	10	market	market	NOUN
gujaf-285	331	11	.	.	PUNCT
gujaf-285	332	1	advances	advance	NOUN
gujaf-285	332	2	in	in	ADP
gujaf-285	332	3	accounting	accounting	NOUN
gujaf-285	332	4	,	,	PUNCT
gujaf-285	332	5	24(1	24(1	NUM
gujaf-285	332	6	)	)	PUNCT
gujaf-285	332	7	,	,	PUNCT
gujaf-285	332	8	217–226	217–226	NUM
gujaf-285	332	9	al	al	PROPN
gujaf-285	332	10	-	-	PUNCT
gujaf-285	332	11	daoud	daoud	PROPN
gujaf-285	332	12	,	,	PUNCT
gujaf-285	332	13	k.a	k.a	PROPN
gujaf-285	332	14	.	.	PROPN
gujaf-285	332	15	,	,	PUNCT
gujaf-285	332	16	ismail	ismail	PROPN
gujaf-285	332	17	,	,	PUNCT
gujaf-285	332	18	k.n.i.k	k.n.i.k	PROPN
gujaf-285	332	19	.	.	PROPN
gujaf-285	332	20	&	&	CCONJ
gujaf-285	332	21	lode	lode	PROPN
gujaf-285	332	22	,	,	PUNCT
gujaf-285	332	23	n.a	n.a	PROPN
gujaf-285	332	24	.	.	PROPN
gujaf-285	332	25	(	(	PUNCT
gujaf-285	332	26	2015	2015	NUM
gujaf-285	332	27	)	)	PUNCT
gujaf-285	332	28	.	.	PUNCT
gujaf-285	333	1	the	the	DET
gujaf-285	333	2	impact	impact	NOUN
gujaf-285	333	3	of	of	ADP
gujaf-285	333	4	internal	internal	ADJ
gujaf-285	333	5	corporate	corporate	ADJ
gujaf-285	333	6	governance	governance	NOUN
gujaf-285	333	7	on	on	ADP
gujaf-285	333	8	the	the	DET
gujaf-285	333	9	timeliness	timeliness	NOUN
gujaf-285	333	10	of	of	ADP
gujaf-285	333	11	financial	financial	ADJ
gujaf-285	333	12	reports	report	NOUN
gujaf-285	333	13	of	of	ADP
gujaf-285	333	14	jordanian	jordanian	ADJ
gujaf-285	333	15	https://doi.org/10.1108/jaar-07-2020-0127	https://doi.org/10.1108/jaar-07-2020-0127	NOUN
gujaf-285	333	16	gusau	gusau	PROPN
gujaf-285	333	17	journal	journal	PROPN
gujaf-285	333	18	of	of	ADP
gujaf-285	333	19	accounting	accounting	NOUN
gujaf-285	333	20	and	and	CCONJ
gujaf-285	333	21	finance	finance	NOUN
gujaf-285	333	22	,	,	PUNCT
gujaf-285	333	23	vol	vol	NOUN
gujaf-285	333	24	.	.	PROPN
gujaf-285	333	25	5	5	NUM
gujaf-285	333	26	,	,	PUNCT
gujaf-285	333	27	issue	issue	NOUN
gujaf-285	333	28	1	1	NUM
gujaf-285	333	29	,	,	PUNCT
gujaf-285	333	30	april	april	PROPN
gujaf-285	333	31	,	,	PUNCT
gujaf-285	333	32	2024	2024	NUM
gujaf-285	333	33	253	253	NUM
gujaf-285	333	34	firms	firm	NOUN
gujaf-285	333	35	:	:	PUNCT
gujaf-285	333	36	evidence	evidence	NOUN
gujaf-285	333	37	using	use	VERB
gujaf-285	333	38	audit	audit	NOUN
gujaf-285	333	39	and	and	CCONJ
gujaf-285	333	40	management	management	NOUN
gujaf-285	333	41	report	report	NOUN
gujaf-285	333	42	lags	lag	VERB
gujaf-285	333	43	.	.	PUNCT
gujaf-285	334	1	mediterranean	mediterranean	PROPN
gujaf-285	334	2	journal	journal	PROPN
gujaf-285	334	3	of	of	ADP
gujaf-285	334	4	social	social	ADJ
gujaf-285	334	5	sciences	science	NOUN
gujaf-285	334	6	,	,	PUNCT
gujaf-285	334	7	6(1	6(1	NUM
gujaf-285	334	8	)	)	PUNCT
gujaf-285	334	9	,	,	PUNCT
gujaf-285	334	10	430	430	NUM
gujaf-285	334	11	-	-	SYM
gujaf-285	334	12	442	442	NUM
gujaf-285	334	13	alfraih	alfraih	NOUN
gujaf-285	334	14	,	,	PUNCT
gujaf-285	334	15	m.	m.	NOUN
gujaf-285	334	16	m.	m.	NOUN
gujaf-285	334	17	(	(	PUNCT
gujaf-285	334	18	2016	2016	NUM
gujaf-285	334	19	)	)	PUNCT
gujaf-285	334	20	.	.	PUNCT
gujaf-285	335	1	corporate	corporate	ADJ
gujaf-285	335	2	governance	governance	NOUN
gujaf-285	335	3	mechanisms	mechanism	NOUN
gujaf-285	335	4	and	and	CCONJ
gujaf-285	335	5	audit	audit	NOUN
gujaf-285	335	6	delayin	delayin	NOUN
gujaf-285	335	7	a	a	DET
gujaf-285	335	8	joint	joint	ADJ
gujaf-285	335	9	audit	audit	NOUN
gujaf-285	335	10	regulation	regulation	NOUN
gujaf-285	335	11	.	.	PUNCT
gujaf-285	336	1	journal	journal	NOUN
gujaf-285	336	2	of	of	ADP
gujaf-285	336	3	financial	financial	ADJ
gujaf-285	336	4	regulation	regulation	NOUN
gujaf-285	336	5	and	and	CCONJ
gujaf-285	336	6	compliance	compliance	NOUN
gujaf-285	336	7	,	,	PUNCT
gujaf-285	336	8	24(3	24(3	NUM
gujaf-285	336	9	)	)	PUNCT
gujaf-285	336	10	,	,	PUNCT
gujaf-285	336	11	292–316	292–316	NUM
gujaf-285	336	12	.	.	PUNCT
gujaf-285	337	1	al	al	PROPN
gujaf-285	337	2	-	-	PUNCT
gujaf-285	337	3	ghanem	ghanem	PROPN
gujaf-285	337	4	,	,	PUNCT
gujaf-285	337	5	w.	w.	PROPN
gujaf-285	337	6	&	&	CCONJ
gujaf-285	337	7	hegazy	hegazy	PROPN
gujaf-285	337	8	,	,	PUNCT
gujaf-285	337	9	m.	m.	NOUN
gujaf-285	337	10	(	(	PUNCT
gujaf-285	337	11	2011	2011	NUM
gujaf-285	337	12	)	)	PUNCT
gujaf-285	337	13	.	.	PUNCT
gujaf-285	338	1	an	an	DET
gujaf-285	338	2	empirical	empirical	ADJ
gujaf-285	338	3	analysis	analysis	NOUN
gujaf-285	338	4	of	of	ADP
gujaf-285	338	5	audit	audit	NOUN
gujaf-285	338	6	delays	delay	NOUN
gujaf-285	338	7	and	and	CCONJ
gujaf-285	338	8	timeliness	timeliness	NOUN
gujaf-285	338	9	of	of	ADP
gujaf-285	338	10	corporate	corporate	ADJ
gujaf-285	338	11	financial	financial	ADJ
gujaf-285	338	12	reporting	reporting	NOUN
gujaf-285	338	13	in	in	ADP
gujaf-285	338	14	kuwait	kuwait	PROPN
gujaf-285	338	15	.	.	PUNCT
gujaf-285	339	1	eurasian	eurasian	ADJ
gujaf-285	339	2	business	business	PROPN
gujaf-285	339	3	review	review	NOUN
gujaf-285	339	4	1(1	1(1	NUM
gujaf-285	339	5	)	)	PUNCT
gujaf-285	339	6	73	73	NUM
gujaf-285	339	7	-	-	SYM
gujaf-285	339	8	90	90	NUM
gujaf-285	339	9	.	.	PUNCT
gujaf-285	340	1	aliani	aliani	PROPN
gujaf-285	340	2	,	,	PUNCT
gujaf-285	340	3	k.	k.	PROPN
gujaf-285	340	4	,	,	PUNCT
gujaf-285	340	5	&	&	CCONJ
gujaf-285	340	6	zarai	zarai	PROPN
gujaf-285	340	7	,	,	PUNCT
gujaf-285	340	8	m.a	m.a	PROPN
gujaf-285	340	9	.	.	PROPN
gujaf-285	340	10	(	(	PUNCT
gujaf-285	340	11	2012	2012	NUM
gujaf-285	340	12	)	)	PUNCT
gujaf-285	340	13	.	.	PUNCT
gujaf-285	341	1	the	the	DET
gujaf-285	341	2	board	board	NOUN
gujaf-285	341	3	of	of	ADP
gujaf-285	341	4	directors	director	NOUN
gujaf-285	341	5	and	and	CCONJ
gujaf-285	341	6	the	the	DET
gujaf-285	341	7	corporate	corporate	ADJ
gujaf-285	341	8	tax	tax	NOUN
gujaf-285	341	9	planning	planning	NOUN
gujaf-285	341	10	:	:	PUNCT
gujaf-285	341	11	empirical	empirical	ADJ
gujaf-285	341	12	evidence	evidence	NOUN
gujaf-285	341	13	from	from	ADP
gujaf-285	341	14	tunisia	tunisia	PROPN
gujaf-285	341	15	.	.	PUNCT
gujaf-285	342	1	international	international	ADJ
gujaf-285	342	2	journal	journal	PROPN
gujaf-285	342	3	of	of	ADP
gujaf-285	342	4	accounting	accounting	NOUN
gujaf-285	342	5	and	and	CCONJ
gujaf-285	342	6	financial	financial	ADJ
gujaf-285	342	7	reporting	reporting	NOUN
gujaf-285	342	8	,	,	PUNCT
gujaf-285	342	9	2(2	2(2	NUM
gujaf-285	342	10	):	):	PUNCT
gujaf-285	342	11	142	142	NUM
gujaf-285	342	12	-	-	SYM
gujaf-285	342	13	163	163	NUM
gujaf-285	342	14	.	.	PUNCT
gujaf-285	343	1	ana	ana	PROPN
gujaf-285	343	2	,	,	PUNCT
gujaf-285	343	3	r.	r.	PROPN
gujaf-285	343	4	,	,	PUNCT
gujaf-285	343	5	antonio	antonio	PROPN
gujaf-285	343	6	,	,	PUNCT
gujaf-285	343	7	c.	c.	PROPN
gujaf-285	343	8	,	,	PUNCT
gujaf-285	343	9	&	&	CCONJ
gujaf-285	343	10	elisico	elisico	PROPN
gujaf-285	343	11	,	,	PUNCT
gujaf-285	343	12	b.	b.	PROPN
gujaf-285	343	13	(	(	PUNCT
gujaf-285	343	14	2015	2015	NUM
gujaf-285	343	15	)	)	PUNCT
gujaf-285	343	16	.	.	PUNCT
gujaf-285	344	1	the	the	DET
gujaf-285	344	2	determinants	determinant	NOUN
gujaf-285	344	3	of	of	ADP
gujaf-285	344	4	effective	effective	ADJ
gujaf-285	344	5	tax	tax	NOUN
gujaf-285	344	6	rates	rate	NOUN
gujaf-285	344	7	:	:	PUNCT
gujaf-285	344	8	firms	firm	NOUN
gujaf-285	344	9	’	’	PART
gujaf-285	344	10	characteristics	characteristic	NOUN
gujaf-285	344	11	and	and	CCONJ
gujaf-285	344	12	corporate	corporate	ADJ
gujaf-285	344	13	governance	governance	NOUN
gujaf-285	344	14	:	:	PUNCT
gujaf-285	344	15	fep	fep	NUM
gujaf-285	344	16	working	work	VERB
gujaf-285	344	17	papers	paper	NOUN
gujaf-285	344	18	,	,	PUNCT
gujaf-285	344	19	school	school	NOUN
gujaf-285	344	20	of	of	ADP
gujaf-285	344	21	economics	economic	NOUN
gujaf-285	344	22	and	and	CCONJ
gujaf-285	344	23	management	management	NOUN
gujaf-285	344	24	,	,	PUNCT
gujaf-285	344	25	university	university	NOUN
gujaf-285	344	26	of	of	ADP
gujaf-285	344	27	porto	porto	PROPN
gujaf-285	344	28	appah	appah	PROPN
gujaf-285	344	29	,	,	PUNCT
gujaf-285	344	30	e.	e.	PROPN
gujaf-285	344	31	v.d	v.d	PROPN
gujaf-285	344	32	&	&	CCONJ
gujaf-285	344	33	emeh	emeh	PROPN
gujaf-285	344	34	,	,	PUNCT
gujaf-285	344	35	y.	y.	PROPN
gujaf-285	344	36	(	(	PUNCT
gujaf-285	344	37	2013	2013	NUM
gujaf-285	344	38	)	)	PUNCT
gujaf-285	344	39	.	.	PUNCT
gujaf-285	345	1	corporate	corporate	ADJ
gujaf-285	345	2	governance	governance	NOUN
gujaf-285	345	3	structure	structure	NOUN
gujaf-285	345	4	and	and	CCONJ
gujaf-285	345	5	timeliness	timeliness	NOUN
gujaf-285	345	6	of	of	ADP
gujaf-285	345	7	financial	financial	ADJ
gujaf-285	345	8	reports	report	NOUN
gujaf-285	345	9	of	of	ADP
gujaf-285	345	10	quoted	quote	VERB
gujaf-285	345	11	firms	firm	NOUN
gujaf-285	345	12	in	in	ADP
gujaf-285	345	13	nigeria	nigeria	PROPN
gujaf-285	345	14	.	.	PUNCT
gujaf-285	346	1	european	european	PROPN
gujaf-285	346	2	journal	journal	PROPN
gujaf-285	346	3	of	of	ADP
gujaf-285	346	4	business	business	NOUN
gujaf-285	346	5	and	and	CCONJ
gujaf-285	346	6	management	management	NOUN
gujaf-285	346	7	,	,	PUNCT
gujaf-285	346	8	5(32	5(32	NUM
gujaf-285	346	9	)	)	PUNCT
gujaf-285	346	10	,	,	PUNCT
gujaf-285	346	11	34–45	34–45	NUM
gujaf-285	346	12	.	.	PUNCT
gujaf-285	347	1	ashraf	ashraf	PROPN
gujaf-285	347	2	,	,	PUNCT
gujaf-285	347	3	m.	m.	NOUN
gujaf-285	347	4	,	,	PUNCT
gujaf-285	347	5	michas	micha	NOUN
gujaf-285	347	6	,	,	PUNCT
gujaf-285	347	7	p.	p.	PROPN
gujaf-285	347	8	n.	n.	PROPN
gujaf-285	347	9	,	,	PUNCT
gujaf-285	347	10	&	&	CCONJ
gujaf-285	347	11	russomanno	russomanno	PROPN
gujaf-285	347	12	,	,	PUNCT
gujaf-285	347	13	d.	d.	PROPN
gujaf-285	347	14	(	(	PUNCT
gujaf-285	347	15	2020	2020	NUM
gujaf-285	347	16	)	)	PUNCT
gujaf-285	347	17	.	.	PUNCT
gujaf-285	348	1	the	the	DET
gujaf-285	348	2	impact	impact	NOUN
gujaf-285	348	3	of	of	ADP
gujaf-285	348	4	audit	audit	NOUN
gujaf-285	348	5	committee	committee	NOUN
gujaf-285	348	6	information	information	NOUN
gujaf-285	348	7	technology	technology	NOUN
gujaf-285	348	8	expertise	expertise	NOUN
gujaf-285	348	9	on	on	ADP
gujaf-285	348	10	the	the	DET
gujaf-285	348	11	reliability	reliability	NOUN
gujaf-285	348	12	and	and	CCONJ
gujaf-285	348	13	timeliness	timeliness	NOUN
gujaf-285	348	14	of	of	ADP
gujaf-285	348	15	financial	financial	ADJ
gujaf-285	348	16	reporting	reporting	NOUN
gujaf-285	348	17	.	.	PUNCT
gujaf-285	349	1	the	the	DET
gujaf-285	349	2	accounting	accounting	NOUN
gujaf-285	349	3	review	review	NOUN
gujaf-285	349	4	,	,	PUNCT
gujaf-285	349	5	95(5	95(5	NUM
gujaf-285	349	6	)	)	PUNCT
gujaf-285	349	7	,	,	PUNCT
gujaf-285	349	8	23	23	NUM
gujaf-285	349	9	-	-	SYM
gujaf-285	349	10	56	56	NUM
gujaf-285	349	11	.	.	PUNCT
gujaf-285	350	1	ashton	ashton	PROPN
gujaf-285	350	2	,	,	PUNCT
gujaf-285	350	3	r.h	r.h	PROPN
gujaf-285	350	4	.	.	PROPN
gujaf-285	350	5	willingham	willingham	PROPN
gujaf-285	350	6	,	,	PUNCT
gujaf-285	350	7	j.j	j.j	PROPN
gujaf-285	350	8	.	.	PROPN
gujaf-285	350	9	&	&	CCONJ
gujaf-285	350	10	elliott	elliott	PROPN
gujaf-285	350	11	,	,	PUNCT
gujaf-285	350	12	r.k	r.k	PROPN
gujaf-285	350	13	.	.	PROPN
gujaf-285	350	14	(	(	PUNCT
gujaf-285	350	15	1987	1987	NUM
gujaf-285	350	16	)	)	PUNCT
gujaf-285	350	17	.	.	PUNCT
gujaf-285	351	1	an	an	DET
gujaf-285	351	2	empirical	empirical	ADJ
gujaf-285	351	3	analysis	analysis	NOUN
gujaf-285	351	4	of	of	ADP
gujaf-285	351	5	audit	audit	NOUN
gujaf-285	351	6	delay	delay	NOUN
gujaf-285	351	7	.	.	PUNCT
gujaf-285	352	1	journal	journal	NOUN
gujaf-285	352	2	of	of	ADP
gujaf-285	352	3	accounting	accounting	NOUN
gujaf-285	352	4	research	research	NOUN
gujaf-285	352	5	,	,	PUNCT
gujaf-285	352	6	25(2	25(2	NUM
gujaf-285	352	7	)	)	PUNCT
gujaf-285	352	8	,	,	PUNCT
gujaf-285	352	9	275	275	NUM
gujaf-285	352	10	-	-	SYM
gujaf-285	352	11	292	292	NUM
gujaf-285	352	12	.	.	PUNCT
gujaf-285	353	1	banimahd	banimahd	ADJ
gujaf-285	353	2	,	,	PUNCT
gujaf-285	353	3	b.	b.	PROPN
gujaf-285	353	4	,	,	PUNCT
gujaf-285	353	5	moradzadehfard	moradzadehfard	ADJ
gujaf-285	353	6	,	,	PUNCT
gujaf-285	353	7	m.	m.	NOUN
gujaf-285	353	8	&	&	CCONJ
gujaf-285	353	9	zeynali	zeynali	PROPN
gujaf-285	353	10	,	,	PUNCT
gujaf-285	353	11	m.	m.	NOUN
gujaf-285	353	12	(	(	PUNCT
gujaf-285	353	13	2012	2012	NUM
gujaf-285	353	14	)	)	PUNCT
gujaf-285	353	15	.	.	PUNCT
gujaf-285	354	1	audit	audit	NOUN
gujaf-285	354	2	report	report	NOUN
gujaf-285	354	3	lag	lag	NOUN
gujaf-285	354	4	and	and	CCONJ
gujaf-285	354	5	auditor	auditor	NOUN
gujaf-285	354	6	change	change	NOUN
gujaf-285	354	7	:	:	PUNCT
gujaf-285	354	8	evidence	evidence	NOUN
gujaf-285	354	9	from	from	ADP
gujaf-285	354	10	iran	iran	PROPN
gujaf-285	354	11	.	.	PUNCT
gujaf-285	355	1	journal	journal	PROPN
gujaf-285	355	2	of	of	ADP
gujaf-285	355	3	basic	basic	ADJ
gujaf-285	355	4	and	and	CCONJ
gujaf-285	355	5	applied	apply	VERB
gujaf-285	355	6	scientific	scientific	ADJ
gujaf-285	355	7	research	research	NOUN
gujaf-285	355	8	,	,	PUNCT
gujaf-285	355	9	2(12	2(12	NUM
gujaf-285	355	10	)	)	PUNCT
gujaf-285	355	11	,	,	PUNCT
gujaf-285	355	12	12278–12282	12278–12282	NUM
gujaf-285	355	13	.	.	PUNCT
gujaf-285	356	1	basuony	basuony	PROPN
gujaf-285	356	2	,	,	PUNCT
gujaf-285	356	3	m.a.k	m.a.k	INTJ
gujaf-285	356	4	.	.	PROPN
gujaf-285	356	5	,	,	PUNCT
gujaf-285	356	6	mohamed	mohamed	PROPN
gujaf-285	356	7	,	,	PUNCT
gujaf-285	356	8	e.k.a	e.k.a	PROPN
gujaf-285	356	9	,	,	PUNCT
gujaf-285	356	10	hussain	hussain	PROPN
gujaf-285	356	11	,	,	PUNCT
gujaf-285	356	12	m.m	m.m	PROPN
gujaf-285	356	13	&	&	CCONJ
gujaf-285	356	14	marie	marie	PROPN
gujaf-285	356	15	,	,	PUNCT
gujaf-285	356	16	o.k	o.k	PROPN
gujaf-285	356	17	.	.	PROPN
gujaf-285	356	18	(	(	PUNCT
gujaf-285	356	19	2016	2016	NUM
gujaf-285	356	20	)	)	PUNCT
gujaf-285	356	21	.	.	PUNCT
gujaf-285	357	1	boardcharacteristics	boardcharacteristic	NOUN
gujaf-285	357	2	,	,	PUNCT
gujaf-285	357	3	ownership	ownership	NOUN
gujaf-285	357	4	structure	structure	NOUN
gujaf-285	357	5	and	and	CCONJ
gujaf-285	357	6	audit	audit	NOUN
gujaf-285	357	7	report	report	NOUN
gujaf-285	357	8	lag	lag	VERB
gujaf-285	357	9	in	in	ADP
gujaf-285	357	10	the	the	DET
gujaf-285	357	11	middle	middle	PROPN
gujaf-285	357	12	east	east	PROPN
gujaf-285	357	13	.	.	PUNCT
gujaf-285	358	1	int	int	NOUN
gujaf-285	358	2	.	.	PUNCT
gujaf-285	359	1	j.	j.	PROPN
gujaf-285	359	2	corporate	corporate	ADJ
gujaf-285	359	3	governance	governance	NOUN
gujaf-285	359	4	,	,	PUNCT
gujaf-285	359	5	7(2	7(2	NUM
gujaf-285	359	6	)	)	PUNCT
gujaf-285	359	7	.	.	PUNCT
gujaf-285	360	1	companies	company	NOUN
gujaf-285	360	2	and	and	CCONJ
gujaf-285	360	3	allied	ally	VERB
gujaf-285	360	4	matters	matter	NOUN
gujaf-285	360	5	act	act	VERB
gujaf-285	360	6	(	(	PUNCT
gujaf-285	360	7	cama	cama	NOUN
gujaf-285	360	8	)	)	PUNCT
gujaf-285	360	9	(	(	PUNCT
gujaf-285	360	10	2004	2004	NUM
gujaf-285	360	11	)	)	PUNCT
gujaf-285	360	12	.	.	PUNCT
gujaf-285	361	1	cap	cap	NOUN
gujaf-285	361	2	.	.	PUNCT
gujaf-285	362	1	c	c	NOUN
gujaf-285	362	2	20	20	NUM
gujaf-285	362	3	vol	vol	NOUN
gujaf-285	362	4	.	.	PROPN
gujaf-285	362	5	3	3	NUM
gujaf-285	362	6	lfn	lfn	PROPN
gujaf-285	362	7	carcello	carcello	PROPN
gujaf-285	362	8	,	,	PUNCT
gujaf-285	362	9	j.	j.	PROPN
gujaf-285	362	10	v.	v.	PROPN
gujaf-285	362	11	,	,	PUNCT
gujaf-285	362	12	hermanson	hermanson	PROPN
gujaf-285	362	13	,	,	PUNCT
gujaf-285	362	14	d.	d.	PROPN
gujaf-285	362	15	r.	r.	PROPN
gujaf-285	362	16	,	,	PUNCT
gujaf-285	362	17	neal	neal	PROPN
gujaf-285	362	18	,	,	PUNCT
gujaf-285	362	19	t.	t.	PROPN
gujaf-285	362	20	l.	l.	PROPN
gujaf-285	362	21	,	,	PUNCT
gujaf-285	362	22	&	&	CCONJ
gujaf-285	362	23	riley	riley	PROPN
gujaf-285	362	24	jr	jr	PROPN
gujaf-285	362	25	,	,	PUNCT
gujaf-285	362	26	r.	r.	PROPN
gujaf-285	362	27	a.	a.	PROPN
gujaf-285	362	28	(	(	PUNCT
gujaf-285	362	29	2002	2002	NUM
gujaf-285	362	30	)	)	PUNCT
gujaf-285	362	31	.	.	PUNCT
gujaf-285	363	1	board	board	NOUN
gujaf-285	363	2	characteristics	characteristic	NOUN
gujaf-285	363	3	and	and	CCONJ
gujaf-285	363	4	audit	audit	NOUN
gujaf-285	363	5	fees	fee	NOUN
gujaf-285	363	6	.	.	PUNCT
gujaf-285	364	1	contemporary	contemporary	ADJ
gujaf-285	364	2	accounting	accounting	NOUN
gujaf-285	364	3	research	research	PROPN
gujaf-285	364	4	,	,	PUNCT
gujaf-285	364	5	19(3	19(3	NUM
gujaf-285	364	6	)	)	PUNCT
gujaf-285	364	7	,	,	PUNCT
gujaf-285	364	8	365	365	NUM
gujaf-285	364	9	-	-	SYM
gujaf-285	364	10	384	384	NUM
gujaf-285	364	11	.	.	PUNCT
gujaf-285	365	1	clarke	clarke	PROPN
gujaf-285	365	2	,	,	PUNCT
gujaf-285	365	3	t.	t.	PROPN
gujaf-285	365	4	(	(	PUNCT
gujaf-285	365	5	2004	2004	NUM
gujaf-285	365	6	)	)	PUNCT
gujaf-285	365	7	.	.	PUNCT
gujaf-285	366	1	theories	theory	NOUN
gujaf-285	366	2	of	of	ADP
gujaf-285	366	3	corporate	corporate	ADJ
gujaf-285	366	4	governance	governance	NOUN
gujaf-285	366	5	.	.	PUNCT
gujaf-285	367	1	the	the	DET
gujaf-285	367	2	philosophical	philosophical	ADJ
gujaf-285	367	3	foundations	foundation	NOUN
gujaf-285	367	4	of	of	ADP
gujaf-285	367	5	corporate	corporate	ADJ
gujaf-285	367	6	governance	governance	NOUN
gujaf-285	367	7	,	,	PUNCT
gujaf-285	367	8	oxon	oxon	NOUN
gujaf-285	367	9	,	,	PUNCT
gujaf-285	367	10	12(4	12(4	NUM
gujaf-285	367	11	)	)	PUNCT
gujaf-285	367	12	,	,	PUNCT
gujaf-285	367	13	244	244	NUM
gujaf-285	367	14	-	-	SYM
gujaf-285	367	15	266	266	NUM
gujaf-285	367	16	.	.	PUNCT
gujaf-285	367	17	code	code	NOUN
gujaf-285	367	18	of	of	ADP
gujaf-285	367	19	corporate	corporate	ADJ
gujaf-285	367	20	governance	governance	NOUN
gujaf-285	367	21	(	(	PUNCT
gujaf-285	367	22	2018	2018	NUM
gujaf-285	367	23	)	)	PUNCT
gujaf-285	367	24	.	.	PUNCT
gujaf-285	368	1	coxe	coxe	PROPN
gujaf-285	368	2	,	,	PUNCT
gujaf-285	368	3	s.	s.	PROPN
gujaf-285	368	4	,	,	PUNCT
gujaf-285	368	5	west	west	PROPN
gujaf-285	368	6	,	,	PUNCT
gujaf-285	368	7	s.g	s.g	PROPN
gujaf-285	368	8	.	.	PROPN
gujaf-285	368	9	&	&	CCONJ
gujaf-285	368	10	aiken	aiken	PROPN
gujaf-285	368	11	,	,	PUNCT
gujaf-285	368	12	l.s	l.s	PROPN
gujaf-285	368	13	(	(	PUNCT
gujaf-285	368	14	2009	2009	NUM
gujaf-285	368	15	)	)	PUNCT
gujaf-285	368	16	.	.	PUNCT
gujaf-285	369	1	the	the	DET
gujaf-285	369	2	analysis	analysis	NOUN
gujaf-285	369	3	of	of	ADP
gujaf-285	369	4	count	count	NOUN
gujaf-285	369	5	data	datum	NOUN
gujaf-285	369	6	:	:	PUNCT
gujaf-285	369	7	a	a	DET
gujaf-285	369	8	gentle	gentle	ADJ
gujaf-285	369	9	introduction	introduction	NOUN
gujaf-285	369	10	to	to	ADP
gujaf-285	369	11	poisson	poisson	PROPN
gujaf-285	369	12	regression	regression	NOUN
gujaf-285	369	13	and	and	CCONJ
gujaf-285	369	14	its	its	PRON
gujaf-285	369	15	alternatives	alternative	NOUN
gujaf-285	369	16	.	.	PUNCT
gujaf-285	370	1	journal	journal	NOUN
gujaf-285	370	2	of	of	ADP
gujaf-285	370	3	personality	personality	NOUN
gujaf-285	370	4	assessment	assessment	NOUN
gujaf-285	370	5	,	,	PUNCT
gujaf-285	370	6	91(2	91(2	NUM
gujaf-285	370	7	)	)	PUNCT
gujaf-285	370	8	,	,	PUNCT
gujaf-285	370	9	121	121	NUM
gujaf-285	370	10	-	-	SYM
gujaf-285	370	11	136	136	NUM
gujaf-285	370	12	.	.	PUNCT
gujaf-285	371	1	gusau	gusau	PROPN
gujaf-285	371	2	journal	journal	PROPN
gujaf-285	371	3	of	of	ADP
gujaf-285	371	4	accounting	accounting	NOUN
gujaf-285	371	5	and	and	CCONJ
gujaf-285	371	6	finance	finance	NOUN
gujaf-285	371	7	,	,	PUNCT
gujaf-285	371	8	vol	vol	NOUN
gujaf-285	371	9	.	.	PROPN
gujaf-285	371	10	5	5	NUM
gujaf-285	371	11	,	,	PUNCT
gujaf-285	371	12	issue	issue	NOUN
gujaf-285	371	13	1	1	NUM
gujaf-285	371	14	,	,	PUNCT
gujaf-285	371	15	april	april	PROPN
gujaf-285	371	16	,	,	PUNCT
gujaf-285	371	17	2024	2024	NUM
gujaf-285	371	18	254	254	NUM
gujaf-285	371	19	efobi	efobi	NOUN
gujaf-285	371	20	,	,	PUNCT
gujaf-285	371	21	u.	u.	PROPN
gujaf-285	371	22	&	&	CCONJ
gujaf-285	371	23	okougbo	okougbo	PROPN
gujaf-285	371	24	,	,	PUNCT
gujaf-285	371	25	p.	p.	NOUN
gujaf-285	371	26	(	(	PUNCT
gujaf-285	371	27	2015	2015	NUM
gujaf-285	371	28	)	)	PUNCT
gujaf-285	371	29	.	.	PUNCT
gujaf-285	372	1	timeliness	timeliness	NOUN
gujaf-285	372	2	of	of	ADP
gujaf-285	372	3	financial	financial	ADJ
gujaf-285	372	4	reporting	reporting	NOUN
gujaf-285	372	5	in	in	ADP
gujaf-285	372	6	nigeria	nigeria	PROPN
gujaf-285	372	7	.	.	PUNCT
gujaf-285	373	1	https://www.researchgate.net/publication/280719297	https://www.researchgate.net/publication/280719297	PROPN
gujaf-285	373	2	.	.	PUNCT
gujaf-285	374	1	eguavoen	eguavoen	PROPN
gujaf-285	374	2	,	,	PUNCT
gujaf-285	374	3	i.	i.	PROPN
gujaf-285	374	4	,	,	PUNCT
gujaf-285	374	5	ugbogbo	ugbogbo	PROPN
gujaf-285	374	6	,	,	PUNCT
gujaf-285	374	7	s.	s.	PROPN
gujaf-285	374	8	n.	n.	PROPN
gujaf-285	374	9	,	,	PUNCT
gujaf-285	374	10	&	&	CCONJ
gujaf-285	374	11	kadiri	kadiri	PROPN
gujaf-285	374	12	,	,	PUNCT
gujaf-285	374	13	i.	i.	PROPN
gujaf-285	374	14	(	(	PUNCT
gujaf-285	374	15	2022	2022	NUM
gujaf-285	374	16	)	)	PUNCT
gujaf-285	374	17	.	.	PUNCT
gujaf-285	375	1	board	board	NOUN
gujaf-285	375	2	characteristics	characteristic	NOUN
gujaf-285	375	3	and	and	CCONJ
gujaf-285	375	4	financial	financial	ADJ
gujaf-285	375	5	reporting	reporting	NOUN
gujaf-285	375	6	timeliness	timeliness	NOUN
gujaf-285	375	7	of	of	ADP
gujaf-285	375	8	firms	firm	NOUN
gujaf-285	375	9	in	in	ADP
gujaf-285	375	10	nigeria	nigeria	PROPN
gujaf-285	375	11	.	.	PUNCT
gujaf-285	376	1	gusau	gusau	PROPN
gujaf-285	376	2	journal	journal	PROPN
gujaf-285	376	3	of	of	ADP
gujaf-285	376	4	accounting	accounting	NOUN
gujaf-285	376	5	and	and	CCONJ
gujaf-285	376	6	finance	finance	NOUN
gujaf-285	376	7	,	,	PUNCT
gujaf-285	376	8	3(2	3(2	NUM
gujaf-285	376	9	)	)	PUNCT
gujaf-285	376	10	,	,	PUNCT
gujaf-285	376	11	17	17	NUM
gujaf-285	376	12	-	-	SYM
gujaf-285	376	13	17	17	NUM
gujaf-285	376	14	.	.	PUNCT
gujaf-285	377	1	ezat	ezat	NOUN
gujaf-285	377	2	,	,	PUNCT
gujaf-285	377	3	a.	a.	NOUN
gujaf-285	377	4	,	,	PUNCT
gujaf-285	377	5	&	&	CCONJ
gujaf-285	377	6	el	el	PROPN
gujaf-285	377	7	-	-	PROPN
gujaf-285	377	8	masry	masry	PROPN
gujaf-285	377	9	,	,	PUNCT
gujaf-285	377	10	a.	a.	PROPN
gujaf-285	377	11	(	(	PUNCT
gujaf-285	377	12	2008	2008	NUM
gujaf-285	377	13	)	)	PUNCT
gujaf-285	377	14	.	.	PUNCT
gujaf-285	378	1	the	the	DET
gujaf-285	378	2	impact	impact	NOUN
gujaf-285	378	3	of	of	ADP
gujaf-285	378	4	corporate	corporate	ADJ
gujaf-285	378	5	governance	governance	NOUN
gujaf-285	378	6	on	on	ADP
gujaf-285	378	7	the	the	DET
gujaf-285	378	8	timeliness	timeliness	NOUN
gujaf-285	378	9	of	of	ADP
gujaf-285	378	10	corporate	corporate	ADJ
gujaf-285	378	11	internet	internet	NOUN
gujaf-285	378	12	reporting	reporting	NOUN
gujaf-285	378	13	by	by	ADP
gujaf-285	378	14	egyptian	egyptian	ADJ
gujaf-285	378	15	listed	list	VERB
gujaf-285	378	16	companies	company	NOUN
gujaf-285	378	17	.	.	PUNCT
gujaf-285	379	1	managerialfinance	managerialfinance	ADJ
gujaf-285	379	2	,	,	PUNCT
gujaf-285	379	3	34	34	NUM
gujaf-285	379	4	,	,	PUNCT
gujaf-285	379	5	848	848	NUM
gujaf-285	379	6	–	–	SYM
gujaf-285	379	7	1667	1667	NUM
gujaf-285	379	8	.	.	PUNCT
gujaf-285	380	1	fagbemi	fagbemi	PROPN
gujaf-285	380	2	,	,	PUNCT
gujaf-285	380	3	t.o	t.o	PROPN
gujaf-285	380	4	.	.	PROPN
gujaf-285	380	5	&	&	CCONJ
gujaf-285	380	6	uadiale	uadiale	PROPN
gujaf-285	380	7	.	.	PUNCT
gujaf-285	381	1	o.m	o.m	PROPN
gujaf-285	381	2	.	.	PUNCT
gujaf-285	382	1	(	(	PUNCT
gujaf-285	382	2	2011	2011	NUM
gujaf-285	382	3	)	)	PUNCT
gujaf-285	382	4	.	.	PUNCT
gujaf-285	383	1	an	an	DET
gujaf-285	383	2	appraisal	appraisal	NOUN
gujaf-285	383	3	of	of	ADP
gujaf-285	383	4	the	the	DET
gujaf-285	383	5	determinants	determinant	NOUN
gujaf-285	383	6	of	of	ADP
gujaf-285	383	7	timeliness	timeliness	NOUN
gujaf-285	383	8	of	of	ADP
gujaf-285	383	9	audit	audit	NOUN
gujaf-285	383	10	report	report	NOUN
gujaf-285	383	11	in	in	ADP
gujaf-285	383	12	nigeria	nigeria	PROPN
gujaf-285	383	13	:	:	PUNCT
gujaf-285	383	14	evidence	evidence	NOUN
gujaf-285	383	15	from	from	ADP
gujaf-285	383	16	selected	select	VERB
gujaf-285	383	17	quoted	quote	VERB
gujaf-285	383	18	companies	company	NOUN
gujaf-285	383	19	.	.	PUNCT
gujaf-285	384	1	the	the	DET
gujaf-285	384	2	new	new	PROPN
gujaf-285	384	3	orleans	orleans	PROPN
gujaf-285	384	4	international	international	PROPN
gujaf-285	384	5	academic	academic	ADJ
gujaf-285	384	6	conference	conference	NOUN
gujaf-285	384	7	new	new	PROPN
gujaf-285	384	8	orleans	orleans	PROPN
gujaf-285	384	9	,	,	PUNCT
gujaf-285	384	10	louisiana	louisiana	PROPN
gujaf-285	384	11	usa	usa	PROPN
gujaf-285	384	12	garko	garko	PROPN
gujaf-285	384	13	,	,	PUNCT
gujaf-285	384	14	j.s	j.s	PROPN
gujaf-285	384	15	.	.	PROPN
gujaf-285	384	16	(	(	PUNCT
gujaf-285	384	17	2015	2015	NUM
gujaf-285	384	18	)	)	PUNCT
gujaf-285	384	19	.	.	PUNCT
gujaf-285	385	1	corporate	corporate	ADJ
gujaf-285	385	2	governance	governance	NOUN
gujaf-285	385	3	mechanisms	mechanism	NOUN
gujaf-285	385	4	and	and	CCONJ
gujaf-285	385	5	voluntary	voluntary	ADJ
gujaf-285	385	6	disclosure	disclosure	NOUN
gujaf-285	385	7	:	:	PUNCT
gujaf-285	385	8	evidence	evidence	NOUN
gujaf-285	385	9	from	from	ADP
gujaf-285	385	10	listed	list	VERB
gujaf-285	385	11	industrial	industrial	ADJ
gujaf-285	385	12	goods	good	NOUN
gujaf-285	385	13	companies	company	NOUN
gujaf-285	385	14	in	in	ADP
gujaf-285	385	15	nigeria	nigeria	PROPN
gujaf-285	385	16	.	.	PUNCT
gujaf-285	386	1	(	(	PUNCT
gujaf-285	386	2	unpublished	unpublished	ADJ
gujaf-285	386	3	phd	phd	NOUN
gujaf-285	386	4	thesis	thesis	PROPN
gujaf-285	386	5	)	)	PUNCT
gujaf-285	386	6	bayero	bayero	PROPN
gujaf-285	386	7	university	university	NOUN
gujaf-285	386	8	,	,	PUNCT
gujaf-285	386	9	kano	kano	PROPN
gujaf-285	386	10	nigeria	nigeria	PROPN
gujaf-285	386	11	.	.	PUNCT
gujaf-285	387	1	ghani	ghani	PROPN
gujaf-285	387	2	,	,	PUNCT
gujaf-285	387	3	e.	e.	PROPN
gujaf-285	387	4	k.	k.	PROPN
gujaf-285	387	5	,	,	PUNCT
gujaf-285	387	6	&	&	CCONJ
gujaf-285	387	7	che	che	PROPN
gujaf-285	387	8	azmi	azmi	PROPN
gujaf-285	387	9	,	,	PUNCT
gujaf-285	387	10	a.	a.	PROPN
gujaf-285	387	11	f.	f.	PROPN
gujaf-285	387	12	(	(	PUNCT
gujaf-285	387	13	2022	2022	NUM
gujaf-285	387	14	)	)	PUNCT
gujaf-285	387	15	.	.	PUNCT
gujaf-285	388	1	the	the	DET
gujaf-285	388	2	role	role	NOUN
gujaf-285	388	3	of	of	ADP
gujaf-285	388	4	board	board	NOUN
gujaf-285	388	5	structure	structure	NOUN
gujaf-285	388	6	and	and	CCONJ
gujaf-285	388	7	audit	audit	NOUN
gujaf-285	388	8	committee	committee	NOUN
gujaf-285	388	9	structure	structure	NOUN
gujaf-285	388	10	on	on	ADP
gujaf-285	388	11	financial	financial	ADJ
gujaf-285	388	12	reporting	reporting	NOUN
gujaf-285	388	13	timeliness	timeliness	NOUN
gujaf-285	388	14	:	:	PUNCT
gujaf-285	388	15	evidence	evidence	NOUN
gujaf-285	388	16	from	from	ADP
gujaf-285	388	17	public	public	ADJ
gujaf-285	388	18	listed	list	VERB
gujaf-285	388	19	companies	company	NOUN
gujaf-285	388	20	in	in	ADP
gujaf-285	388	21	malaysia	malaysia	PROPN
gujaf-285	388	22	.	.	PUNCT
gujaf-285	389	1	the	the	DET
gujaf-285	389	2	journal	journal	NOUN
gujaf-285	389	3	of	of	ADP
gujaf-285	389	4	asian	asian	ADJ
gujaf-285	389	5	finance	finance	NOUN
gujaf-285	389	6	,	,	PUNCT
gujaf-285	389	7	economics	economic	NOUN
gujaf-285	389	8	and	and	CCONJ
gujaf-285	389	9	business	business	NOUN
gujaf-285	389	10	,	,	PUNCT
gujaf-285	389	11	9(5	9(5	NUM
gujaf-285	389	12	)	)	PUNCT
gujaf-285	389	13	,	,	PUNCT
gujaf-285	389	14	443	443	NUM
gujaf-285	389	15	-	-	SYM
gujaf-285	389	16	453	453	NUM
gujaf-285	389	17	gold	gold	NOUN
gujaf-285	389	18	,	,	PUNCT
gujaf-285	389	19	a.	a.	NOUN
gujaf-285	389	20	,	,	PUNCT
gujaf-285	389	21	hunton	hunton	PROPN
gujaf-285	389	22	,	,	PUNCT
gujaf-285	389	23	j.	j.	PROPN
gujaf-285	389	24	e.	e.	PROPN
gujaf-285	389	25	&	&	CCONJ
gujaf-285	389	26	gomaa	gomaa	PROPN
gujaf-285	389	27	,	,	PUNCT
gujaf-285	389	28	m.	m.	NOUN
gujaf-285	389	29	(	(	PUNCT
gujaf-285	389	30	2009	2009	NUM
gujaf-285	389	31	)	)	PUNCT
gujaf-285	389	32	.	.	PUNCT
gujaf-285	390	1	the	the	DET
gujaf-285	390	2	impact	impact	NOUN
gujaf-285	390	3	of	of	ADP
gujaf-285	390	4	client	client	NOUN
gujaf-285	390	5	and	and	CCONJ
gujaf-285	390	6	auditor	auditor	NOUN
gujaf-285	390	7	gender	gender	NOUN
gujaf-285	390	8	on	on	ADP
gujaf-285	390	9	auditors	auditor	NOUN
gujaf-285	390	10	'	'	PART
gujaf-285	390	11	judgments	judgment	NOUN
gujaf-285	390	12	.	.	PUNCT
gujaf-285	391	1	accounting	accounting	NOUN
gujaf-285	391	2	horizons	horizon	NOUN
gujaf-285	391	3	23	23	NUM
gujaf-285	391	4	(	(	PUNCT
gujaf-285	391	5	1	1	NUM
gujaf-285	391	6	):	):	PUNCT
gujaf-285	391	7	1	1	NUM
gujaf-285	391	8	-	-	SYM
gujaf-285	391	9	18	18	NUM
gujaf-285	391	10	ibadin	ibadin	NOUN
gujaf-285	391	11	,	,	PUNCT
gujaf-285	391	12	i.m	i.m	PROPN
gujaf-285	391	13	.	.	PROPN
gujaf-285	391	14	,	,	PUNCT
gujaf-285	391	15	izedonmi	izedonmi	PROPN
gujaf-285	391	16	,	,	PUNCT
gujaf-285	391	17	f.	f.	PROPN
gujaf-285	391	18	&	&	CCONJ
gujaf-285	391	19	ibadin	ibadin	PROPN
gujaf-285	391	20	,	,	PUNCT
gujaf-285	391	21	p.o	p.o	PROPN
gujaf-285	391	22	.	.	PROPN
gujaf-285	391	23	(	(	PUNCT
gujaf-285	391	24	2012	2012	NUM
gujaf-285	391	25	)	)	PUNCT
gujaf-285	391	26	.	.	PUNCT
gujaf-285	392	1	‘	'	PUNCT
gujaf-285	392	2	the	the	DET
gujaf-285	392	3	association	association	NOUN
gujaf-285	392	4	between	between	ADP
gujaf-285	392	5	selected	select	VERB
gujaf-285	392	6	corporate	corporate	ADJ
gujaf-285	392	7	governance	governance	NOUN
gujaf-285	392	8	attributes	attribute	NOUN
gujaf-285	392	9	,	,	PUNCT
gujaf-285	392	10	company	company	NOUN
gujaf-285	392	11	attributes	attribute	NOUN
gujaf-285	392	12	and	and	CCONJ
gujaf-285	392	13	timeliness	timeliness	NOUN
gujaf-285	392	14	of	of	ADP
gujaf-285	392	15	financial	financial	ADJ
gujaf-285	392	16	reporting	reporting	NOUN
gujaf-285	392	17	in	in	ADP
gujaf-285	392	18	nigeria	nigeria	PROPN
gujaf-285	392	19	.	.	PUNCT
gujaf-285	393	1	research	research	NOUN
gujaf-285	393	2	journal	journal	PROPN
gujaf-285	393	3	of	of	ADP
gujaf-285	393	4	finance	finance	NOUN
gujaf-285	393	5	and	and	CCONJ
gujaf-285	393	6	accounting	accounting	NOUN
gujaf-285	393	7	,	,	PUNCT
gujaf-285	393	8	3(9	3(9	NUM
gujaf-285	393	9	)	)	PUNCT
gujaf-285	393	10	,	,	PUNCT
gujaf-285	393	11	137–144	137–144	NUM
gujaf-285	393	12	.	.	PUNCT
gujaf-285	394	1	ilaboya	ilaboya	PROPN
gujaf-285	394	2	,	,	PUNCT
gujaf-285	394	3	o.j	o.j	PROPN
gujaf-285	394	4	.	.	PROPN
gujaf-285	394	5	&	&	CCONJ
gujaf-285	394	6	christian	christian	PROPN
gujaf-285	394	7	,	,	PUNCT
gujaf-285	394	8	i.	i.	PROPN
gujaf-285	394	9	(	(	PUNCT
gujaf-285	394	10	20014	20014	NUM
gujaf-285	394	11	)	)	PUNCT
gujaf-285	394	12	.	.	PUNCT
gujaf-285	395	1	corporate	corporate	ADJ
gujaf-285	395	2	governance	governance	NOUN
gujaf-285	395	3	and	and	CCONJ
gujaf-285	395	4	audit	audit	NOUN
gujaf-285	395	5	report	report	NOUN
gujaf-285	395	6	lag	lag	VERB
gujaf-285	395	7	in	in	ADP
gujaf-285	395	8	nigeria	nigeria	PROPN
gujaf-285	395	9	.	.	PUNCT
gujaf-285	396	1	international	international	ADJ
gujaf-285	396	2	journal	journal	PROPN
gujaf-285	396	3	of	of	ADP
gujaf-285	396	4	humanities	humanity	NOUN
gujaf-285	396	5	and	and	CCONJ
gujaf-285	396	6	social	social	ADJ
gujaf-285	396	7	science	science	NOUN
gujaf-285	396	8	4(13	4(13	NUM
gujaf-285	396	9	)	)	PUNCT
gujaf-285	396	10	,	,	PUNCT
gujaf-285	396	11	172	172	NUM
gujaf-285	396	12	-	-	SYM
gujaf-285	396	13	180	180	NUM
gujaf-285	396	14	.	.	PUNCT
gujaf-285	397	1	jensen	jensen	PROPN
gujaf-285	397	2	,	,	PUNCT
gujaf-285	397	3	m.c	m.c	PROPN
gujaf-285	397	4	.	.	PROPN
gujaf-285	397	5	&	&	CCONJ
gujaf-285	397	6	meckling	meckling	PROPN
gujaf-285	397	7	,	,	PUNCT
gujaf-285	397	8	w.h	w.h	PROPN
gujaf-285	397	9	.	.	PROPN
gujaf-285	397	10	(	(	PUNCT
gujaf-285	397	11	1976	1976	NUM
gujaf-285	397	12	)	)	PUNCT
gujaf-285	397	13	.	.	PUNCT
gujaf-285	398	1	theory	theory	NOUN
gujaf-285	398	2	of	of	ADP
gujaf-285	398	3	the	the	DET
gujaf-285	398	4	firm	firm	NOUN
gujaf-285	398	5	:	:	PUNCT
gujaf-285	398	6	managerial	managerial	ADJ
gujaf-285	398	7	behavior	behavior	NOUN
gujaf-285	398	8	,	,	PUNCT
gujaf-285	398	9	agency	agency	NOUN
gujaf-285	398	10	costs	cost	NOUN
gujaf-285	398	11	and	and	CCONJ
gujaf-285	398	12	ownership	ownership	NOUN
gujaf-285	398	13	structure	structure	NOUN
gujaf-285	398	14	.	.	PUNCT
gujaf-285	399	1	journal	journal	NOUN
gujaf-285	399	2	of	of	ADP
gujaf-285	399	3	financial	financial	ADJ
gujaf-285	399	4	economics	economic	NOUN
gujaf-285	399	5	,	,	PUNCT
gujaf-285	399	6	3(4	3(4	NUM
gujaf-285	399	7	)	)	PUNCT
gujaf-285	399	8	,	,	PUNCT
gujaf-285	399	9	305360	305360	NUM
gujaf-285	399	10	.	.	PUNCT
gujaf-285	400	1	khasharmeh	khasharmeh	PROPN
gujaf-285	400	2	,	,	PUNCT
gujaf-285	400	3	h.a	h.a	PROPN
gujaf-285	400	4	.	.	PROPN
gujaf-285	400	5	&	&	CCONJ
gujaf-285	400	6	aljifri	aljifri	PROPN
gujaf-285	400	7	,	,	PUNCT
gujaf-285	400	8	k.	k.	PROPN
gujaf-285	400	9	(	(	PUNCT
gujaf-285	400	10	2010	2010	NUM
gujaf-285	400	11	)	)	PUNCT
gujaf-285	400	12	.	.	PUNCT
gujaf-285	401	1	the	the	DET
gujaf-285	401	2	timeliness	timeliness	NOUN
gujaf-285	401	3	of	of	ADP
gujaf-285	401	4	annual	annual	ADJ
gujaf-285	401	5	reports	report	NOUN
gujaf-285	401	6	in	in	ADP
gujaf-285	401	7	bahrain	bahrain	NOUN
gujaf-285	401	8	and	and	CCONJ
gujaf-285	401	9	the	the	DET
gujaf-285	401	10	united	united	PROPN
gujaf-285	401	11	arab	arab	PROPN
gujaf-285	401	12	emirates	emirates	PROPN
gujaf-285	401	13	:	:	PUNCT
gujaf-285	401	14	an	an	DET
gujaf-285	401	15	empirical	empirical	ADJ
gujaf-285	401	16	comparative	comparative	ADJ
gujaf-285	401	17	study	study	NOUN
gujaf-285	401	18	.	.	PUNCT
gujaf-285	402	1	the	the	DET
gujaf-285	402	2	international	international	ADJ
gujaf-285	402	3	journal	journal	NOUN
gujaf-285	402	4	of	of	ADP
gujaf-285	402	5	businessand	businessand	PROPN
gujaf-285	402	6	finance	finance	NOUN
gujaf-285	402	7	research	research	NOUN
gujaf-285	402	8	,	,	PUNCT
gujaf-285	402	9	4(1	4(1	NOUN
gujaf-285	402	10	)	)	PUNCT
gujaf-285	402	11	,	,	PUNCT
gujaf-285	402	12	51–71	51–71	NUM
gujaf-285	402	13	.	.	PUNCT
gujaf-285	403	1	kiel	kiel	PROPN
gujaf-285	403	2	,	,	PUNCT
gujaf-285	403	3	g.	g.	PROPN
gujaf-285	403	4	c.	c.	PROPN
gujaf-285	403	5	,	,	PUNCT
gujaf-285	403	6	&	&	CCONJ
gujaf-285	403	7	nicholson	nicholson	PROPN
gujaf-285	403	8	,	,	PUNCT
gujaf-285	403	9	g.	g.	PROPN
gujaf-285	403	10	j.	j.	PROPN
gujaf-285	403	11	(	(	PUNCT
gujaf-285	403	12	2003	2003	NUM
gujaf-285	403	13	)	)	PUNCT
gujaf-285	403	14	.	.	PUNCT
gujaf-285	404	1	board	board	NOUN
gujaf-285	404	2	composition	composition	NOUN
gujaf-285	404	3	and	and	CCONJ
gujaf-285	404	4	corporate	corporate	ADJ
gujaf-285	404	5	performance	performance	NOUN
gujaf-285	404	6	:	:	PUNCT
gujaf-285	404	7	how	how	SCONJ
gujaf-285	404	8	the	the	DET
gujaf-285	404	9	australian	australian	ADJ
gujaf-285	404	10	experience	experience	NOUN
gujaf-285	404	11	informs	inform	VERB
gujaf-285	404	12	contrasting	contrast	VERB
gujaf-285	404	13	theories	theory	NOUN
gujaf-285	404	14	https://www.researchgate.net/publication/280719297	https://www.researchgate.net/publication/280719297	PROPN
gujaf-285	404	15	gusau	gusau	ADJ
gujaf-285	404	16	journal	journal	NOUN
gujaf-285	404	17	of	of	ADP
gujaf-285	404	18	accounting	accounting	NOUN
gujaf-285	404	19	and	and	CCONJ
gujaf-285	404	20	finance	finance	NOUN
gujaf-285	404	21	,	,	PUNCT
gujaf-285	404	22	vol	vol	NOUN
gujaf-285	404	23	.	.	PROPN
gujaf-285	404	24	5	5	NUM
gujaf-285	404	25	,	,	PUNCT
gujaf-285	404	26	issue	issue	NOUN
gujaf-285	404	27	1	1	NUM
gujaf-285	404	28	,	,	PUNCT
gujaf-285	404	29	april	april	PROPN
gujaf-285	404	30	,	,	PUNCT
gujaf-285	404	31	2024	2024	NUM
gujaf-285	404	32	255	255	NUM
gujaf-285	404	33	of	of	ADP
gujaf-285	404	34	corporate	corporate	ADJ
gujaf-285	404	35	governance	governance	NOUN
gujaf-285	404	36	.	.	PUNCT
gujaf-285	405	1	corporate	corporate	ADJ
gujaf-285	405	2	governance	governance	NOUN
gujaf-285	405	3	:	:	PUNCT
gujaf-285	405	4	an	an	DET
gujaf-285	405	5	international	international	ADJ
gujaf-285	405	6	review	review	NOUN
gujaf-285	405	7	,	,	PUNCT
gujaf-285	405	8	11(3	11(3	NUM
gujaf-285	405	9	)	)	PUNCT
gujaf-285	405	10	,	,	PUNCT
gujaf-285	405	11	189	189	NUM
gujaf-285	405	12	-	-	SYM
gujaf-285	405	13	205	205	NUM
gujaf-285	405	14	.	.	PUNCT
gujaf-285	406	1	mathuva	mathuva	PROPN
gujaf-285	406	2	,	,	PUNCT
gujaf-285	406	3	d.m	d.m	PROPN
gujaf-285	406	4	.	.	PROPN
gujaf-285	406	5	,	,	PUNCT
gujaf-285	406	6	tauringana	tauringana	PROPN
gujaf-285	406	7	,	,	PUNCT
gujaf-285	406	8	v.	v.	PROPN
gujaf-285	406	9	and	and	CCONJ
gujaf-285	406	10	owino	owino	PROPN
gujaf-285	406	11	,	,	PUNCT
gujaf-285	406	12	f.j.o	f.j.o	NOUN
gujaf-285	406	13	.	.	PUNCT
gujaf-285	407	1	(	(	PUNCT
gujaf-285	407	2	2019	2019	NUM
gujaf-285	407	3	)	)	PUNCT
gujaf-285	407	4	.	.	PUNCT
gujaf-285	408	1	corporate	corporate	ADJ
gujaf-285	408	2	governance	governance	NOUN
gujaf-285	408	3	and	and	CCONJ
gujaf-285	408	4	the	the	DET
gujaf-285	408	5	timeliness	timeliness	NOUN
gujaf-285	408	6	of	of	ADP
gujaf-285	408	7	audited	audit	VERB
gujaf-285	408	8	financial	financial	ADJ
gujaf-285	408	9	statements	statement	NOUN
gujaf-285	408	10	:	:	PUNCT
gujaf-285	408	11	the	the	DET
gujaf-285	408	12	case	case	NOUN
gujaf-285	408	13	of	of	ADP
gujaf-285	408	14	kenyan	kenyan	ADJ
gujaf-285	408	15	listed	list	VERB
gujaf-285	408	16	firms	firm	NOUN
gujaf-285	408	17	,	,	PUNCT
gujaf-285	408	18	journal	journal	NOUN
gujaf-285	408	19	of	of	ADP
gujaf-285	408	20	accounting	account	VERB
gujaf-285	408	21	in	in	ADP
gujaf-285	408	22	emerging	emerge	VERB
gujaf-285	408	23	economies	economy	NOUN
gujaf-285	408	24	,	,	PUNCT
gujaf-285	408	25	9(4	9(4	NUM
gujaf-285	408	26	)	)	PUNCT
gujaf-285	408	27	,	,	PUNCT
gujaf-285	408	28	473501	473501	NUM
gujaf-285	408	29	.	.	PUNCT
gujaf-285	409	1	https://doi.org/10.1108/jaee-05-2018-0053	https://doi.org/10.1108/jaee-05-2018-0053	ADJ
gujaf-285	409	2	mcgee	mcgee	PROPN
gujaf-285	409	3	,	,	PUNCT
gujaf-285	409	4	r.w	r.w	PROPN
gujaf-285	409	5	.	.	PROPN
gujaf-285	409	6	(	(	PUNCT
gujaf-285	409	7	2007	2007	NUM
gujaf-285	409	8	)	)	PUNCT
gujaf-285	409	9	.	.	PUNCT
gujaf-285	410	1	corporate	corporate	ADJ
gujaf-285	410	2	governance	governance	NOUN
gujaf-285	410	3	and	and	CCONJ
gujaf-285	410	4	the	the	DET
gujaf-285	410	5	timeliness	timeliness	NOUN
gujaf-285	410	6	of	of	ADP
gujaf-285	410	7	financial	financial	ADJ
gujaf-285	410	8	reporting	reporting	NOUN
gujaf-285	410	9	:	:	PUNCT
gujaf-285	410	10	a	a	DET
gujaf-285	410	11	case	case	NOUN
gujaf-285	410	12	study	study	NOUN
gujaf-285	410	13	of	of	ADP
gujaf-285	410	14	the	the	DET
gujaf-285	410	15	russian	russian	ADJ
gujaf-285	410	16	energy	energy	NOUN
gujaf-285	410	17	sector	sector	NOUN
gujaf-285	410	18	,	,	PUNCT
gujaf-285	410	19	andreas	andreas	PROPN
gujaf-285	410	20	school	school	PROPN
gujaf-285	410	21	of	of	ADP
gujaf-285	410	22	business	business	NOUN
gujaf-285	410	23	working	working	NOUN
gujaf-285	410	24	paper	paper	NOUN
gujaf-285	410	25	,	,	PUNCT
gujaf-285	410	26	barry	barry	PROPN
gujaf-285	410	27	university	university	PROPN
gujaf-285	410	28	,	,	PUNCT
gujaf-285	410	29	miami	miami	PROPN
gujaf-285	410	30	shores	shores	PROPN
gujaf-285	410	31	,	,	PUNCT
gujaf-285	410	32	fl	fl	PROPN
gujaf-285	410	33	.	.	PROPN
gujaf-285	410	34	modugu	modugu	PROPN
gujaf-285	410	35	,	,	PUNCT
gujaf-285	410	36	k.	k.	PROPN
gujaf-285	410	37	,	,	PUNCT
gujaf-285	410	38	emmanuel	emmanuel	PROPN
gujaf-285	410	39	,	,	PUNCT
gujaf-285	410	40	e.	e.	PROPN
gujaf-285	410	41	,	,	PUNCT
gujaf-285	410	42	&	&	CCONJ
gujaf-285	410	43	ohiorenuan	ohiorenuan	PROPN
gujaf-285	410	44	,	,	PUNCT
gujaf-285	410	45	j.i	j.i	PROPN
gujaf-285	410	46	.	.	PROPN
gujaf-285	410	47	(	(	PUNCT
gujaf-285	410	48	2012	2012	NUM
gujaf-285	410	49	)	)	PUNCT
gujaf-285	410	50	.	.	PUNCT
gujaf-285	411	1	determinants	determinant	NOUN
gujaf-285	411	2	of	of	ADP
gujaf-285	411	3	audit	audit	NOUN
gujaf-285	411	4	delay	delay	NOUN
gujaf-285	411	5	in	in	ADP
gujaf-285	411	6	nigerian	nigerian	ADJ
gujaf-285	411	7	companies	company	NOUN
gujaf-285	411	8	:	:	PUNCT
gujaf-285	411	9	empirical	empirical	ADJ
gujaf-285	411	10	evidence	evidence	NOUN
gujaf-285	411	11	.	.	PUNCT
gujaf-285	412	1	research	research	NOUN
gujaf-285	412	2	journal	journal	PROPN
gujaf-285	412	3	of	of	ADP
gujaf-285	412	4	finance	finance	NOUN
gujaf-285	412	5	and	and	CCONJ
gujaf-285	412	6	accounting	accounting	NOUN
gujaf-285	412	7	,	,	PUNCT
gujaf-285	412	8	3(6	3(6	NUM
gujaf-285	412	9	):	):	PUNCT
gujaf-285	412	10	47	47	NUM
gujaf-285	412	11	-	-	SYM
gujaf-285	412	12	54	54	NUM
gujaf-285	412	13	.	.	PUNCT
gujaf-285	413	1	modugu	modugu	NOUN
gujaf-285	413	2	,	,	PUNCT
gujaf-285	413	3	k.	k.	PROPN
gujaf-285	413	4	,	,	PUNCT
gujaf-285	413	5	eragbe	eragbe	PROPN
gujaf-285	413	6	,	,	PUNCT
gujaf-285	413	7	e.	e.	PROPN
gujaf-285	413	8	&	&	CCONJ
gujaf-285	413	9	ikhatua	ikhatua	PROPN
gujaf-285	413	10	,	,	PUNCT
gujaf-285	413	11	g.	g.	PROPN
gujaf-285	413	12	(	(	PUNCT
gujaf-285	413	13	2012	2012	NUM
gujaf-285	413	14	)	)	PUNCT
gujaf-285	413	15	.	.	PUNCT
gujaf-285	414	1	determinants	determinant	NOUN
gujaf-285	414	2	of	of	ADP
gujaf-285	414	3	audit	audit	NOUN
gujaf-285	414	4	delay	delay	NOUN
gujaf-285	414	5	:	:	PUNCT
gujaf-285	414	6	empirical	empirical	ADJ
gujaf-285	414	7	evidence	evidence	NOUN
gujaf-285	414	8	from	from	ADP
gujaf-285	414	9	nigeria	nigeria	PROPN
gujaf-285	414	10	.	.	PUNCT
gujaf-285	415	1	the	the	DET
gujaf-285	415	2	international	international	ADJ
gujaf-285	415	3	journal	journal	NOUN
gujaf-285	415	4	of	of	ADP
gujaf-285	415	5	business	business	NOUN
gujaf-285	415	6	and	and	CCONJ
gujaf-285	415	7	finance	finance	NOUN
gujaf-285	415	8	research	research	NOUN
gujaf-285	415	9	,	,	PUNCT
gujaf-285	415	10	8(2):21	8(2):21	NUM
gujaf-285	415	11	–	–	PUNCT
gujaf-285	415	12	28	28	NUM
gujaf-285	415	13	mohamed	mohamed	PROPN
gujaf-285	415	14	y	y	PROPN
gujaf-285	415	15	,	,	PUNCT
gujaf-285	415	16	r.	r.	PROPN
gujaf-285	415	17	(	(	PUNCT
gujaf-285	415	18	2017	2017	NUM
gujaf-285	415	19	)	)	PUNCT
gujaf-285	415	20	.	.	PUNCT
gujaf-285	416	1	the	the	DET
gujaf-285	416	2	relevance	relevance	NOUN
gujaf-285	416	3	of	of	ADP
gujaf-285	416	4	internal	internal	ADJ
gujaf-285	416	5	governance	governance	NOUN
gujaf-285	416	6	mechanisms	mechanism	NOUN
gujaf-285	416	7	to	to	ADP
gujaf-285	416	8	financial	financial	ADJ
gujaf-285	416	9	reports	report	NOUN
gujaf-285	416	10	timeliness	timeliness	NOUN
gujaf-285	416	11	.	.	PUNCT
gujaf-285	417	1	management	management	NOUN
gujaf-285	417	2	&	&	CCONJ
gujaf-285	417	3	accounting	accounting	PROPN
gujaf-285	417	4	review	review	PROPN
gujaf-285	417	5	(	(	PUNCT
gujaf-285	417	6	mar	mar	PROPN
gujaf-285	417	7	)	)	PUNCT
gujaf-285	417	8	,	,	PUNCT
gujaf-285	417	9	16(1	16(1	X
gujaf-285	417	10	)	)	PUNCT
gujaf-285	417	11	,	,	PUNCT
gujaf-285	417	12	213	213	NUM
gujaf-285	417	13	-	-	SYM
gujaf-285	417	14	234	234	NUM
gujaf-285	417	15	.	.	PUNCT
gujaf-285	418	1	national	national	PROPN
gujaf-285	418	2	bureu	bureu	NOUN
gujaf-285	418	3	of	of	ADP
gujaf-285	418	4	statistics	statistic	NOUN
gujaf-285	418	5	(	(	PUNCT
gujaf-285	418	6	2017	2017	NUM
gujaf-285	418	7	)	)	PUNCT
gujaf-285	418	8	.	.	PUNCT
gujaf-285	419	1	nigerian	nigerian	ADJ
gujaf-285	419	2	gross	gross	ADJ
gujaf-285	419	3	domestic	domestic	ADJ
gujaf-285	419	4	product	product	NOUN
gujaf-285	419	5	report	report	NOUN
gujaf-285	419	6	(	(	PUNCT
gujaf-285	419	7	fourth	fourth	ADJ
gujaf-285	419	8	quarter).http://www.google.com	quarter).http://www.google.com	X
gujaf-285	419	9	(	(	PUNCT
gujaf-285	419	10	accessed	access	VERB
gujaf-285	419	11	16/07/2018	16/07/2018	NUM
gujaf-285	419	12	)	)	PUNCT
gujaf-285	419	13	nguyen	nguyen	NOUN
gujaf-285	419	14	,	,	PUNCT
gujaf-285	419	15	a.	a.	NOUN
gujaf-285	419	16	t.	t.	PROPN
gujaf-285	419	17	m.	m.	NOUN
gujaf-285	419	18	,	,	PUNCT
gujaf-285	419	19	le	le	X
gujaf-285	419	20	,	,	PUNCT
gujaf-285	419	21	d.	d.	PROPN
gujaf-285	419	22	s.	s.	PROPN
gujaf-285	419	23	,	,	PUNCT
gujaf-285	419	24	&	&	CCONJ
gujaf-285	419	25	tran	tran	PROPN
gujaf-285	419	26	,	,	PUNCT
gujaf-285	419	27	c.	c.	PROPN
gujaf-285	419	28	h.	h.	PROPN
gujaf-285	419	29	(	(	PUNCT
gujaf-285	419	30	2021	2021	NUM
gujaf-285	419	31	)	)	PUNCT
gujaf-285	419	32	.	.	PUNCT
gujaf-285	420	1	the	the	DET
gujaf-285	420	2	effects	effect	NOUN
gujaf-285	420	3	of	of	ADP
gujaf-285	420	4	board	board	NOUN
gujaf-285	420	5	characteristics	characteristic	NOUN
gujaf-285	420	6	on	on	ADP
gujaf-285	420	7	financial	financial	ADJ
gujaf-285	420	8	reporting	reporting	NOUN
gujaf-285	420	9	timeliness	timeliness	NOUN
gujaf-285	420	10	:	:	PUNCT
gujaf-285	420	11	empirical	empirical	ADJ
gujaf-285	420	12	evidence	evidence	NOUN
gujaf-285	420	13	from	from	ADP
gujaf-285	420	14	vietnam	vietnam	PROPN
gujaf-285	420	15	.	.	PUNCT
gujaf-285	421	1	the	the	DET
gujaf-285	421	2	journal	journal	NOUN
gujaf-285	421	3	of	of	ADP
gujaf-285	421	4	asian	asian	ADJ
gujaf-285	421	5	finance	finance	NOUN
gujaf-285	421	6	,	,	PUNCT
gujaf-285	421	7	economics	economic	NOUN
gujaf-285	421	8	and	and	CCONJ
gujaf-285	421	9	business	business	NOUN
gujaf-285	421	10	,	,	PUNCT
gujaf-285	421	11	8(11	8(11	NUM
gujaf-285	421	12	)	)	PUNCT
gujaf-285	421	13	,	,	PUNCT
gujaf-285	421	14	235	235	NUM
gujaf-285	421	15	-	-	SYM
gujaf-285	421	16	242	242	NUM
gujaf-285	421	17	.	.	PUNCT
gujaf-285	422	1	nigerian	nigerian	ADJ
gujaf-285	422	2	stock	stock	PROPN
gujaf-285	422	3	exchange	exchange	PROPN
gujaf-285	422	4	(	(	PUNCT
gujaf-285	422	5	2019	2019	NUM
gujaf-285	422	6	)	)	PUNCT
gujaf-285	422	7	.	.	PUNCT
gujaf-285	423	1	the	the	DET
gujaf-285	423	2	nigerian	nigerian	ADJ
gujaf-285	423	3	stock	stock	NOUN
gujaf-285	423	4	exchange	exchange	PROPN
gujaf-285	423	5	2019	2019	NUM
gujaf-285	423	6	fact	fact	NOUN
gujaf-285	423	7	book	book	NOUN
gujaf-285	423	8	:	:	PUNCT
gujaf-285	423	9	facts	fact	NOUN
gujaf-285	423	10	and	and	CCONJ
gujaf-285	423	11	figures	figure	NOUN
gujaf-285	423	12	behind	behind	ADP
gujaf-285	423	13	performance	performance	NOUN
gujaf-285	423	14	(	(	PUNCT
gujaf-285	423	15	a	a	DET
gujaf-285	423	16	picture	picture	NOUN
gujaf-285	423	17	of	of	ADP
gujaf-285	423	18	companies	company	NOUN
gujaf-285	423	19	listed	list	VERB
gujaf-285	423	20	on	on	ADP
gujaf-285	423	21	the	the	DET
gujaf-285	423	22	nigerian	nigerian	ADJ
gujaf-285	423	23	stock	stock	NOUN
gujaf-285	423	24	exchange	exchange	PROPN
gujaf-285	423	25	)	)	PUNCT
gujaf-285	423	26	.	.	PUNCT
gujaf-285	424	1	owusu	owusu	PROPN
gujaf-285	424	2	-	-	PUNCT
gujaf-285	424	3	ansah	ansah	PROPN
gujaf-285	424	4	,	,	PUNCT
gujaf-285	424	5	s.	s.	PROPN
gujaf-285	424	6	(	(	PUNCT
gujaf-285	424	7	2000	2000	NUM
gujaf-285	424	8	)	)	PUNCT
gujaf-285	424	9	.	.	PUNCT
gujaf-285	425	1	timeliness	timeliness	NOUN
gujaf-285	425	2	of	of	ADP
gujaf-285	425	3	corporate	corporate	ADJ
gujaf-285	425	4	financial	financial	ADJ
gujaf-285	425	5	reporting	reporting	NOUN
gujaf-285	425	6	in	in	ADP
gujaf-285	425	7	emerging	emerge	VERB
gujaf-285	425	8	capital	capital	NOUN
gujaf-285	425	9	markets	market	NOUN
gujaf-285	425	10	:	:	PUNCT
gujaf-285	425	11	empirical	empirical	ADJ
gujaf-285	425	12	evidence	evidence	NOUN
gujaf-285	425	13	from	from	ADP
gujaf-285	425	14	the	the	DET
gujaf-285	425	15	zimbabwe	zimbabwe	PROPN
gujaf-285	425	16	stock	stock	PROPN
gujaf-285	425	17	exchange	exchange	PROPN
gujaf-285	425	18	.	.	PUNCT
gujaf-285	426	1	accounting	accounting	NOUN
gujaf-285	426	2	and	and	CCONJ
gujaf-285	426	3	business	business	NOUN
gujaf-285	426	4	research	research	NOUN
gujaf-285	426	5	,	,	PUNCT
gujaf-285	426	6	30	30	NUM
gujaf-285	426	7	:	:	PUNCT
gujaf-285	426	8	241−254	241−254	X
gujaf-285	426	9	.	.	X
gujaf-285	427	1	oyeleke	oyeleke	PROPN
gujaf-285	427	2	,	,	PUNCT
gujaf-285	427	3	o.	o.	PROPN
gujaf-285	427	4	,	,	PUNCT
gujaf-285	427	5	erin	erin	PROPN
gujaf-285	427	6	,	,	PUNCT
gujaf-285	427	7	o.	o.	PROPN
gujaf-285	427	8	,	,	PUNCT
gujaf-285	427	9	&	&	CCONJ
gujaf-285	427	10	emeni	emeni	PROPN
gujaf-285	427	11	,	,	PUNCT
gujaf-285	427	12	f.	f.	PROPN
gujaf-285	427	13	(	(	PUNCT
gujaf-285	427	14	2016	2016	NUM
gujaf-285	427	15	)	)	PUNCT
gujaf-285	427	16	.	.	PUNCT
gujaf-285	428	1	female	female	ADJ
gujaf-285	428	2	directors	director	NOUN
gujaf-285	428	3	and	and	CCONJ
gujaf-285	428	4	tax	tax	NOUN
gujaf-285	428	5	aggressiveness	aggressiveness	NOUN
gujaf-285	428	6	of	of	ADP
gujaf-285	428	7	listed	list	VERB
gujaf-285	428	8	banks	bank	NOUN
gujaf-285	428	9	in	in	ADP
gujaf-285	428	10	nigeria	nigeria	PROPN
gujaf-285	428	11	.	.	PUNCT
gujaf-285	429	1	3rd	3rd	ADJ
gujaf-285	429	2	international	international	ADJ
gujaf-285	429	3	conference	conference	NOUN
gujaf-285	429	4	on	on	ADP
gujaf-285	429	5	african	african	ADJ
gujaf-285	429	6	development	development	NOUN
gujaf-285	429	7	issues	issue	NOUN
gujaf-285	429	8	(	(	PUNCT
gujaf-285	429	9	cu	cu	NOUN
gujaf-285	429	10	icadi	icadi	NOUN
gujaf-285	429	11	)	)	PUNCT
gujaf-285	429	12	.	.	PUNCT
gujaf-285	430	1	pearce	pearce	PROPN
gujaf-285	430	2	,	,	PUNCT
gujaf-285	430	3	j.	j.	PROPN
gujaf-285	430	4	a.	a.	PROPN
gujaf-285	430	5	,	,	PUNCT
gujaf-285	430	6	&	&	CCONJ
gujaf-285	430	7	zahara	zahara	PROPN
gujaf-285	430	8	,	,	PUNCT
gujaf-285	430	9	s.a	s.a	PROPN
gujaf-285	430	10	.	.	PROPN
gujaf-285	430	11	(	(	PUNCT
gujaf-285	430	12	1991	1991	NUM
gujaf-285	430	13	)	)	PUNCT
gujaf-285	430	14	.	.	PUNCT
gujaf-285	431	1	the	the	DET
gujaf-285	431	2	relative	relative	ADJ
gujaf-285	431	3	power	power	NOUN
gujaf-285	431	4	of	of	ADP
gujaf-285	431	5	ceos	ceos	NOUN
gujaf-285	431	6	and	and	CCONJ
gujaf-285	431	7	boards	board	NOUN
gujaf-285	431	8	of	of	ADP
gujaf-285	431	9	directors	director	NOUN
gujaf-285	431	10	:	:	PUNCT
gujaf-285	431	11	associations	association	NOUN
gujaf-285	431	12	with	with	ADP
gujaf-285	431	13	corporate	corporate	ADJ
gujaf-285	431	14	performance	performance	NOUN
gujaf-285	431	15	.	.	PUNCT
gujaf-285	432	1	strategic	strategic	ADJ
gujaf-285	432	2	management	management	NOUN
gujaf-285	432	3	journal	journal	NOUN
gujaf-285	432	4	,	,	PUNCT
gujaf-285	432	5	12	12	NUM
gujaf-285	432	6	,	,	PUNCT
gujaf-285	432	7	135	135	NUM
gujaf-285	432	8	-	-	SYM
gujaf-285	432	9	53	53	NUM
gujaf-285	432	10	powell	powell	NOUN
gujaf-285	432	11	,	,	PUNCT
gujaf-285	432	12	m.	m.	NOUN
gujaf-285	432	13	,	,	PUNCT
gujaf-285	432	14	&	&	CCONJ
gujaf-285	432	15	anisc	anisc	PROPN
gujaf-285	432	16	,	,	PUNCT
gujaf-285	432	17	d.	d.	PROPN
gujaf-285	432	18	(	(	PUNCT
gujaf-285	432	19	1997	1997	NUM
gujaf-285	432	20	)	)	PUNCT
gujaf-285	432	21	.	.	PUNCT
gujaf-285	433	1	gender	gender	NOUN
gujaf-285	433	2	differences	difference	NOUN
gujaf-285	433	3	in	in	ADP
gujaf-285	433	4	risk	risk	NOUN
gujaf-285	433	5	behavior	behavior	NOUN
gujaf-285	433	6	.	.	PUNCT
gujaf-285	434	1	journal	journal	NOUN
gujaf-285	434	2	of	of	ADP
gujaf-285	434	3	economic	economic	ADJ
gujaf-285	434	4	psychology	psychology	NOUN
gujaf-285	434	5	18	18	NUM
gujaf-285	434	6	(	(	PUNCT
gujaf-285	434	7	6	6	NUM
gujaf-285	434	8	)	)	PUNCT
gujaf-285	434	9	,	,	PUNCT
gujaf-285	434	10	605	605	NUM
gujaf-285	434	11	-	-	SYM
gujaf-285	434	12	628	628	NUM
gujaf-285	434	13	.	.	PUNCT
gujaf-285	435	1	https://doi.org/10.1108/jaee-05-2018-0053	https://doi.org/10.1108/jaee-05-2018-0053	ADJ
gujaf-285	435	2	http://www.google.com/	http://www.google.com/	ADJ
gujaf-285	435	3	gusau	gusau	PROPN
gujaf-285	435	4	journal	journal	PROPN
gujaf-285	435	5	of	of	ADP
gujaf-285	435	6	accounting	accounting	NOUN
gujaf-285	435	7	and	and	CCONJ
gujaf-285	435	8	finance	finance	NOUN
gujaf-285	435	9	,	,	PUNCT
gujaf-285	435	10	vol	vol	NOUN
gujaf-285	435	11	.	.	PROPN
gujaf-285	435	12	5	5	NUM
gujaf-285	435	13	,	,	PUNCT
gujaf-285	435	14	issue	issue	NOUN
gujaf-285	435	15	1	1	NUM
gujaf-285	435	16	,	,	PUNCT
gujaf-285	435	17	april	april	PROPN
gujaf-285	435	18	,	,	PUNCT
gujaf-285	435	19	2024	2024	NUM
gujaf-285	435	20	256	256	NUM
gujaf-285	435	21	salawu	salawu	NOUN
gujaf-285	435	22	,	,	PUNCT
gujaf-285	435	23	m.	m.	NOUN
gujaf-285	435	24	o.	o.	PROPN
gujaf-285	435	25	,	,	PUNCT
gujaf-285	435	26	okpanachi	okpanachi	ADV
gujaf-285	435	27	,	,	PUNCT
gujaf-285	435	28	j.	j.	PROPN
gujaf-285	435	29	,	,	PUNCT
gujaf-285	435	30	yahaya	yahaya	PROPN
gujaf-285	435	31	,	,	PUNCT
gujaf-285	435	32	o.	o.	PROPN
gujaf-285	435	33	a.	a.	PROPN
gujaf-285	435	34	,	,	PUNCT
gujaf-285	435	35	&	&	CCONJ
gujaf-285	435	36	dikki	dikki	PROPN
gujaf-285	435	37	,	,	PUNCT
gujaf-285	435	38	c.	c.	PROPN
gujaf-285	435	39	a.	a.	PROPN
gujaf-285	435	40	(	(	PUNCT
gujaf-285	435	41	2017	2017	NUM
gujaf-285	435	42	)	)	PUNCT
gujaf-285	435	43	.	.	PUNCT
gujaf-285	436	1	effects	effect	NOUN
gujaf-285	436	2	of	of	ADP
gujaf-285	436	3	audit	audit	NOUN
gujaf-285	436	4	committee	committee	NOUN
gujaf-285	436	5	expertise	expertise	NOUN
gujaf-285	436	6	and	and	CCONJ
gujaf-285	436	7	meeting	meet	VERB
gujaf-285	436	8	on	on	ADP
gujaf-285	436	9	audit	audit	NOUN
gujaf-285	436	10	quality	quality	NOUN
gujaf-285	436	11	of	of	ADP
gujaf-285	436	12	listed	list	VERB
gujaf-285	436	13	consumergoods	consumergood	NOUN
gujaf-285	436	14	companies	company	NOUN
gujaf-285	436	15	in	in	ADP
gujaf-285	436	16	nigeria	nigeria	PROPN
gujaf-285	436	17	.	.	PUNCT
gujaf-285	437	1	european	european	PROPN
gujaf-285	437	2	journal	journal	PROPN
gujaf-285	437	3	of	of	ADP
gujaf-285	437	4	accounting	accounting	NOUN
gujaf-285	437	5	,	,	PUNCT
gujaf-285	437	6	auditing	auditing	NOUN
gujaf-285	437	7	and	and	CCONJ
gujaf-285	437	8	finance	finance	NOUN
gujaf-285	437	9	research	research	NOUN
gujaf-285	437	10	,	,	PUNCT
gujaf-285	437	11	5(10	5(10	NUM
gujaf-285	437	12	)	)	PUNCT
gujaf-285	437	13	,	,	PUNCT
gujaf-285	437	14	61	61	NUM
gujaf-285	437	15	-	-	SYM
gujaf-285	437	16	79	79	NUM
gujaf-285	437	17	.	.	PUNCT
gujaf-285	438	1	samaila	samaila	PROPN
gujaf-285	438	2	,	,	PUNCT
gujaf-285	438	3	a.	a.	NOUN
gujaf-285	438	4	i.	i.	PROPN
gujaf-285	438	5	,	,	PUNCT
gujaf-285	438	6	(	(	PUNCT
gujaf-285	438	7	2014	2014	NUM
gujaf-285	438	8	)	)	PUNCT
gujaf-285	438	9	.	.	PUNCT
gujaf-285	439	1	corporate	corporate	ADJ
gujaf-285	439	2	governance	governance	NOUN
gujaf-285	439	3	and	and	CCONJ
gujaf-285	439	4	financial	financial	ADJ
gujaf-285	439	5	reporting	reporting	NOUN
gujaf-285	439	6	quality	quality	NOUN
gujaf-285	439	7	.	.	PUNCT
gujaf-285	440	1	an	an	DET
gujaf-285	440	2	analysis	analysis	NOUN
gujaf-285	440	3	of	of	ADP
gujaf-285	440	4	nigeria	nigeria	PROPN
gujaf-285	440	5	petroleum	petroleum	NOUN
gujaf-285	440	6	marketing	marketing	NOUN
gujaf-285	440	7	companies	company	NOUN
gujaf-285	440	8	.	.	PUNCT
gujaf-285	441	1	an	an	DET
gujaf-285	441	2	unpublished	unpublished	ADJ
gujaf-285	441	3	(	(	PUNCT
gujaf-285	441	4	phd	phd	NOUN
gujaf-285	441	5	thesis	thesis	NOUN
gujaf-285	441	6	)	)	PUNCT
gujaf-285	441	7	submitted	submit	VERB
gujaf-285	441	8	to	to	ADP
gujaf-285	441	9	the	the	DET
gujaf-285	441	10	department	department	NOUN
gujaf-285	441	11	of	of	ADP
gujaf-285	441	12	accounting	accounting	PROPN
gujaf-285	441	13	,	,	PUNCT
gujaf-285	441	14	bayero	bayero	PROPN
gujaf-285	441	15	university	university	PROPN
gujaf-285	441	16	,	,	PUNCT
gujaf-285	441	17	kano	kano	PROPN
gujaf-285	441	18	.	.	PUNCT
gujaf-285	442	1	security	security	NOUN
gujaf-285	442	2	exchange	exchange	PROPN
gujaf-285	442	3	comission	comission	NOUN
gujaf-285	442	4	(	(	PUNCT
gujaf-285	442	5	sec	sec	PROPN
gujaf-285	442	6	)	)	PUNCT
gujaf-285	442	7	.	.	PUNCT
gujaf-285	443	1	(	(	PUNCT
gujaf-285	443	2	2018	2018	NUM
gujaf-285	443	3	)	)	PUNCT
gujaf-285	443	4	.	.	PUNCT
gujaf-285	444	1	rules	rule	NOUN
gujaf-285	444	2	for	for	ADP
gujaf-285	444	3	filing	filing	NOUN
gujaf-285	444	4	of	of	ADP
gujaf-285	444	5	accounts	account	NOUN
gujaf-285	444	6	and	and	CCONJ
gujaf-285	444	7	treatment	treatment	NOUN
gujaf-285	444	8	of	of	ADP
gujaf-285	444	9	default	default	NOUN
gujaf-285	444	10	filing	filing	NOUN
gujaf-285	444	11	schilling	schilling	NOUN
gujaf-285	444	12	,	,	PUNCT
gujaf-285	444	13	m.	m.	NOUN
gujaf-285	444	14	a.	a.	NOUN
gujaf-285	444	15	(	(	PUNCT
gujaf-285	444	16	2000	2000	NUM
gujaf-285	444	17	)	)	PUNCT
gujaf-285	444	18	.	.	PUNCT
gujaf-285	445	1	decades	decade	NOUN
gujaf-285	445	2	ahead	ahead	ADV
gujaf-285	445	3	of	of	ADP
gujaf-285	445	4	her	her	PRON
gujaf-285	445	5	time	time	NOUN
gujaf-285	445	6	:	:	PUNCT
gujaf-285	445	7	advancing	advance	VERB
gujaf-285	445	8	stakeholder	stakeholder	NOUN
gujaf-285	445	9	theory	theory	NOUN
gujaf-285	445	10	through	through	ADP
gujaf-285	445	11	the	the	DET
gujaf-285	445	12	ideas	idea	NOUN
gujaf-285	445	13	of	of	ADP
gujaf-285	445	14	mary	mary	PROPN
gujaf-285	445	15	parker	parker	PROPN
gujaf-285	445	16	follett	follett	PROPN
gujaf-285	445	17	.	.	PUNCT
gujaf-285	446	1	journal	journal	PROPN
gujaf-285	446	2	of	of	ADP
gujaf-285	446	3	management	management	NOUN
gujaf-285	446	4	history	history	NOUN
gujaf-285	446	5	,	,	PUNCT
gujaf-285	446	6	6(5	6(5	NUM
gujaf-285	446	7	)	)	PUNCT
gujaf-285	446	8	,	,	PUNCT
gujaf-285	446	9	224	224	NUM
gujaf-285	446	10	-	-	SYM
gujaf-285	446	11	242	242	NUM
gujaf-285	446	12	.	.	PUNCT
gujaf-285	447	1	singh	singh	PROPN
gujaf-285	447	2	,	,	PUNCT
gujaf-285	447	3	h.	h.	PROPN
gujaf-285	447	4	&	&	CCONJ
gujaf-285	447	5	sultana	sultana	PROPN
gujaf-285	447	6	,	,	PUNCT
gujaf-285	447	7	n.	n.	NOUN
gujaf-285	447	8	(	(	PUNCT
gujaf-285	447	9	2011	2011	NUM
gujaf-285	447	10	)	)	PUNCT
gujaf-285	447	11	.	.	PUNCT
gujaf-285	448	1	board	board	NOUN
gujaf-285	448	2	of	of	ADP
gujaf-285	448	3	director	director	NOUN
gujaf-285	448	4	characteristics	characteristic	NOUN
gujaf-285	448	5	and	and	CCONJ
gujaf-285	448	6	audit	audit	NOUN
gujaf-285	448	7	report	report	NOUN
gujaf-285	448	8	lag	lag	VERB
gujaf-285	448	9	:	:	PUNCT
gujaf-285	448	10	australian	australian	ADJ
gujaf-285	448	11	evidence	evidence	NOUN
gujaf-285	448	12	.	.	PUNCT
gujaf-285	449	1	corporate	corporate	ADJ
gujaf-285	449	2	board	board	NOUN
gujaf-285	449	3	:	:	PUNCT
gujaf-285	449	4	role	role	NOUN
gujaf-285	449	5	,	,	PUNCT
gujaf-285	449	6	duties	duty	NOUN
gujaf-285	449	7	&	&	CCONJ
gujaf-285	449	8	composition	composition	NOUN
gujaf-285	449	9	,	,	PUNCT
gujaf-285	449	10	7(3	7(3	NUM
gujaf-285	449	11	)	)	PUNCT
gujaf-285	449	12	,	,	PUNCT
gujaf-285	449	13	38	38	NUM
gujaf-285	449	14	-	-	SYM
gujaf-285	449	15	51	51	NUM
gujaf-285	449	16	.	.	PUNCT
gujaf-285	450	1	srinidhi	srinidhi	PROPN
gujaf-285	450	2	,	,	PUNCT
gujaf-285	450	3	b.	b.	PROPN
gujaf-285	450	4	,	,	PUNCT
gujaf-285	450	5	gul	gul	PROPN
gujaf-285	450	6	,	,	PUNCT
gujaf-285	450	7	f.	f.	PROPN
gujaf-285	450	8	a.	a.	PROPN
gujaf-285	450	9	,	,	PUNCT
gujaf-285	450	10	&	&	CCONJ
gujaf-285	450	11	tsui	tsui	PROPN
gujaf-285	450	12	,	,	PUNCT
gujaf-285	450	13	j.	j.	PROPN
gujaf-285	450	14	(	(	PUNCT
gujaf-285	450	15	2011	2011	NUM
gujaf-285	450	16	)	)	PUNCT
gujaf-285	450	17	.	.	PUNCT
gujaf-285	451	1	female	female	ADJ
gujaf-285	451	2	directors	director	NOUN
gujaf-285	451	3	and	and	CCONJ
gujaf-285	451	4	earnings	earning	NOUN
gujaf-285	451	5	quality	quality	NOUN
gujaf-285	451	6	.	.	PUNCT
gujaf-285	452	1	contemporary	contemporary	ADJ
gujaf-285	452	2	accounting	accounting	PROPN
gujaf-285	452	3	research	research	NOUN
gujaf-285	452	4	,	,	PUNCT
gujaf-285	452	5	28(5	28(5	NUM
gujaf-285	452	6	)	)	PUNCT
gujaf-285	452	7	,	,	PUNCT
gujaf-285	452	8	1610	1610	NUM
gujaf-285	452	9	-	-	SYM
gujaf-285	452	10	1644	1644	NUM
gujaf-285	452	11	.	.	PUNCT
gujaf-285	453	1	stewart	stewart	PROPN
gujaf-285	453	2	,	,	PUNCT
gujaf-285	453	3	j.	j.	PROPN
gujaf-285	453	4	,	,	PUNCT
gujaf-285	453	5	&	&	CCONJ
gujaf-285	453	6	munro	munro	PROPN
gujaf-285	453	7	,	,	PUNCT
gujaf-285	453	8	l.	l.	PROPN
gujaf-285	453	9	(	(	PUNCT
gujaf-285	453	10	2007	2007	NUM
gujaf-285	453	11	)	)	PUNCT
gujaf-285	453	12	.	.	PUNCT
gujaf-285	454	1	the	the	DET
gujaf-285	454	2	impact	impact	NOUN
gujaf-285	454	3	of	of	ADP
gujaf-285	454	4	audit	audit	NOUN
gujaf-285	454	5	committee	committee	NOUN
gujaf-285	454	6	existence	existence	NOUN
gujaf-285	454	7	and	and	CCONJ
gujaf-285	454	8	audit	audit	NOUN
gujaf-285	454	9	committee	committee	NOUN
gujaf-285	454	10	meeting	meeting	NOUN
gujaf-285	454	11	frequency	frequency	NOUN
gujaf-285	454	12	on	on	ADP
gujaf-285	454	13	the	the	DET
gujaf-285	454	14	external	external	ADJ
gujaf-285	454	15	audit	audit	NOUN
gujaf-285	454	16	:	:	PUNCT
gujaf-285	454	17	perceptions	perception	NOUN
gujaf-285	454	18	of	of	ADP
gujaf-285	454	19	australian	australian	ADJ
gujaf-285	454	20	auditors	auditor	NOUN
gujaf-285	454	21	.	.	PUNCT
gujaf-285	455	1	international	international	ADJ
gujaf-285	455	2	journal	journal	PROPN
gujaf-285	455	3	of	of	ADP
gujaf-285	455	4	auditing	auditing	NOUN
gujaf-285	455	5	,	,	PUNCT
gujaf-285	455	6	11(1	11(1	NUM
gujaf-285	455	7	)	)	PUNCT
gujaf-285	455	8	,	,	PUNCT
gujaf-285	455	9	51	51	NUM
gujaf-285	455	10	-	-	SYM
gujaf-285	455	11	69	69	NUM
gujaf-285	455	12	.	.	PUNCT
gujaf-285	456	1	http://dx.doi.org/10.1111/j.1099-1123.2007.00356.x	http://dx.doi.org/10.1111/j.1099-1123.2007.00356.x	ADJ
gujaf-285	456	2	streefland	streefland	PROPN
gujaf-285	456	3	,	,	PUNCT
gujaf-285	456	4	i.m	i.m	PROPN
gujaf-285	456	5	.	.	PUNCT
gujaf-285	456	6	(	(	PUNCT
gujaf-285	456	7	2016	2016	NUM
gujaf-285	456	8	)	)	PUNCT
gujaf-285	456	9	.	.	PUNCT
gujaf-285	457	1	gender	gender	NOUN
gujaf-285	457	2	board	board	NOUN
gujaf-285	457	3	diversity	diversity	NOUN
gujaf-285	457	4	and	and	CCONJ
gujaf-285	457	5	corporate	corporate	ADJ
gujaf-285	457	6	tax	tax	NOUN
gujaf-285	457	7	avoidance	avoidance	NOUN
gujaf-285	457	8	.	.	PUNCT
gujaf-285	458	1	(	(	PUNCT
gujaf-285	458	2	unpublishedn	unpublishedn	PROPN
gujaf-285	458	3	m.sc	m.sc	PROPN
gujaf-285	458	4	economics	economics	PROPN
gujaf-285	458	5	&	&	CCONJ
gujaf-285	458	6	business	business	NOUN
gujaf-285	458	7	economics	economic	NOUN
gujaf-285	458	8	dissertation	dissertation	NOUN
gujaf-285	458	9	)	)	PUNCT
gujaf-285	458	10	erasmus	erasmus	PROPN
gujaf-285	458	11	universiteit	universiteit	PROPN
gujaf-285	458	12	rotterdam	rotterdam	PROPN
gujaf-285	458	13	.	.	PUNCT
gujaf-285	459	1	suadiye	suadiye	PROPN
gujaf-285	459	2	,	,	PUNCT
gujaf-285	459	3	g.	g.	PROPN
gujaf-285	459	4	(	(	PUNCT
gujaf-285	459	5	2019	2019	NUM
gujaf-285	459	6	)	)	PUNCT
gujaf-285	459	7	.	.	PUNCT
gujaf-285	460	1	determinants	determinant	NOUN
gujaf-285	460	2	of	of	ADP
gujaf-285	460	3	the	the	DET
gujaf-285	460	4	timeliness	timeliness	NOUN
gujaf-285	460	5	of	of	ADP
gujaf-285	460	6	financial	financial	ADJ
gujaf-285	460	7	reporting	reporting	NOUN
gujaf-285	460	8	:	:	PUNCT
gujaf-285	460	9	empirical	empirical	ADJ
gujaf-285	460	10	evidence	evidence	NOUN
gujaf-285	460	11	from	from	ADP
gujaf-285	460	12	turkey	turkey	PROPN
gujaf-285	460	13	.	.	PUNCT
gujaf-285	461	1	hacettepe	hacettepe	PROPN
gujaf-285	461	2	university	university	PROPN
gujaf-285	461	3	journal	journal	NOUN
gujaf-285	461	4	of	of	ADP
gujaf-285	461	5	economics	economic	NOUN
gujaf-285	461	6	and	and	CCONJ
gujaf-285	461	7	administrative	administrative	ADJ
gujaf-285	461	8	sciences	sciences	PROPN
gujaf-285	461	9	,	,	PUNCT
gujaf-285	461	10	37(2	37(2	NOUN
gujaf-285	461	11	)	)	PUNCT
gujaf-285	461	12	,	,	PUNCT
gujaf-285	461	13	365	365	NUM
gujaf-285	461	14	-	-	SYM
gujaf-285	461	15	386	386	NUM
gujaf-285	461	16	.	.	PUNCT
gujaf-285	462	1	sundaram	sundaram	PROPN
gujaf-285	462	2	,	,	PUNCT
gujaf-285	462	3	a.	a.	PROPN
gujaf-285	462	4	k.	k.	PROPN
gujaf-285	462	5	,	,	PUNCT
gujaf-285	462	6	&	&	CCONJ
gujaf-285	462	7	inkpen	inkpen	PROPN
gujaf-285	462	8	,	,	PUNCT
gujaf-285	462	9	a.	a.	PROPN
gujaf-285	462	10	c.	c.	PROPN
gujaf-285	462	11	(	(	PUNCT
gujaf-285	462	12	2004	2004	NUM
gujaf-285	462	13	)	)	PUNCT
gujaf-285	462	14	.	.	PUNCT
gujaf-285	463	1	stakeholder	stakeholder	NOUN
gujaf-285	463	2	theory	theory	NOUN
gujaf-285	463	3	and	and	CCONJ
gujaf-285	463	4	“	"	PUNCT
gujaf-285	463	5	the	the	DET
gujaf-285	463	6	corporate	corporate	ADJ
gujaf-285	463	7	objective	objective	NOUN
gujaf-285	463	8	revisited	revisit	VERB
gujaf-285	463	9	”	"	PUNCT
gujaf-285	463	10	:	:	PUNCT
gujaf-285	463	11	a	a	DET
gujaf-285	463	12	reply	reply	NOUN
gujaf-285	463	13	.	.	PUNCT
gujaf-285	464	1	organization	organization	NOUN
gujaf-285	464	2	science	science	NOUN
gujaf-285	464	3	,	,	PUNCT
gujaf-285	464	4	15(3	15(3	NUM
gujaf-285	464	5	)	)	PUNCT
gujaf-285	464	6	,	,	PUNCT
gujaf-285	464	7	370	370	NUM
gujaf-285	464	8	-	-	SYM
gujaf-285	464	9	371	371	NUM
gujaf-285	464	10	.	.	PUNCT
gujaf-285	465	1	tiono	tiono	PROPN
gujaf-285	465	2	,	,	PUNCT
gujaf-285	465	3	i.	i.	PROPN
gujaf-285	465	4	,	,	PUNCT
gujaf-285	465	5	&	&	CCONJ
gujaf-285	465	6	julius	julius	PROPN
gujaf-285	465	7	jogi	jogi	PROPN
gujaf-285	465	8	,	,	PUNCT
gujaf-285	465	9	c.	c.	PROPN
gujaf-285	465	10	(	(	PUNCT
gujaf-285	465	11	2013	2013	NUM
gujaf-285	465	12	)	)	PUNCT
gujaf-285	465	13	.	.	PUNCT
gujaf-285	466	1	factors	factor	NOUN
gujaf-285	466	2	affecting	affect	VERB
gujaf-285	466	3	audit	audit	NOUN
gujaf-285	466	4	report	report	NOUN
gujaf-285	466	5	lag	lag	NOUN
gujaf-285	466	6	in	in	ADP
gujaf-285	466	7	indonesia	indonesia	PROPN
gujaf-285	466	8	stock	stock	PROPN
gujaf-285	466	9	exchange	exchange	PROPN
gujaf-285	466	10	''	''	PUNCT
gujaf-285	466	11	.	.	PUNCT
gujaf-285	467	1	business	business	NOUN
gujaf-285	467	2	accounting	accounting	PROPN
gujaf-285	467	3	review	review	PROPN
gujaf-285	467	4	,	,	PUNCT
gujaf-285	467	5	2	2	NUM
gujaf-285	467	6	,	,	PUNCT
gujaf-285	467	7	286	286	NUM
gujaf-285	467	8	-	-	SYM
gujaf-285	467	9	298	298	NUM
gujaf-285	467	10	.	.	PUNCT
gujaf-285	468	1	uchendu	uchendu	NOUN
gujaf-285	468	2	,	,	PUNCT
gujaf-285	468	3	o.	o.	NOUN
gujaf-285	468	4	,	,	PUNCT
gujaf-285	468	5	ironkwe	ironkwe	ADJ
gujaf-285	468	6	,	,	PUNCT
gujaf-285	468	7	u.i	u.i	PROPN
gujaf-285	468	8	.	.	PROPN
gujaf-285	468	9	,	,	PUNCT
gujaf-285	468	10	&	&	CCONJ
gujaf-285	468	11	nwaiwu	nwaiwu	PROPN
gujaf-285	468	12	,	,	PUNCT
gujaf-285	468	13	j.n	j.n	PROPN
gujaf-285	468	14	.	.	PROPN
gujaf-285	468	15	(	(	PUNCT
gujaf-285	468	16	2016	2016	NUM
gujaf-285	468	17	)	)	PUNCT
gujaf-285	468	18	.	.	PUNCT
gujaf-285	469	1	corporate	corporate	ADJ
gujaf-285	469	2	governance	governance	NOUN
gujaf-285	469	3	mechanism	mechanism	NOUN
gujaf-285	469	4	and	and	CCONJ
gujaf-285	469	5	tax	tax	NOUN
gujaf-285	469	6	planning	planning	NOUN
gujaf-285	469	7	in	in	ADP
gujaf-285	469	8	nigeria	nigeria	PROPN
gujaf-285	469	9	.	.	PUNCT
gujaf-285	470	1	international	international	ADJ
gujaf-285	470	2	journal	journal	PROPN
gujaf-285	470	3	of	of	ADP
gujaf-285	470	4	advanced	advanced	ADJ
gujaf-285	470	5	academic	academic	ADJ
gujaf-285	470	6	research	research	NOUN
gujaf-285	470	7	,	,	PUNCT
gujaf-285	470	8	2(9	2(9	NUM
gujaf-285	470	9	):	):	PUNCT
gujaf-285	470	10	45	45	NUM
gujaf-285	470	11	-	-	SYM
gujaf-285	470	12	59	59	NUM
gujaf-285	470	13	.	.	PUNCT
gujaf-285	471	1	wiwik	wiwik	PROPN
gujaf-285	471	2	,	,	PUNCT
gujaf-285	471	3	u.	u.	PROPN
gujaf-285	471	4	(	(	PUNCT
gujaf-285	471	5	2006	2006	NUM
gujaf-285	471	6	)	)	PUNCT
gujaf-285	471	7	.	.	PUNCT
gujaf-285	472	1	determinant	determinant	ADJ
gujaf-285	472	2	analysis	analysis	NOUN
gujaf-285	472	3	audit	audit	NOUN
gujaf-285	472	4	report	report	NOUN
gujaf-285	472	5	lag	lag	VERB
gujaf-285	472	6	empirical	empirical	ADJ
gujaf-285	472	7	study	study	NOUN
gujaf-285	472	8	on	on	ADP
gujaf-285	472	9	the	the	DET
gujaf-285	472	10	jakarta	jakarta	PROPN
gujaf-285	472	11	stock	stock	PROPN
gujaf-285	472	12	exchange	exchange	PROPN
gujaf-285	472	13	.	.	PUNCT
gujaf-285	473	1	bulletin	bulletin	NOUN
gujaf-285	473	2	research	research	NOUN
gujaf-285	473	3	09	09	NUM
gujaf-285	473	4	http://dx.doi.org/10.1111/j.1099-1123.2007.00356.x	http://dx.doi.org/10.1111/j.1099-1123.2007.00356.x	ADJ
gujaf-285	473	5	gusau	gusau	ADJ
gujaf-285	473	6	journal	journal	NOUN
gujaf-285	473	7	of	of	ADP
gujaf-285	473	8	accounting	accounting	NOUN
gujaf-285	473	9	and	and	CCONJ
gujaf-285	473	10	finance	finance	NOUN
gujaf-285	473	11	,	,	PUNCT
gujaf-285	473	12	vol	vol	NOUN
gujaf-285	473	13	.	.	PROPN
gujaf-285	473	14	5	5	NUM
gujaf-285	473	15	,	,	PUNCT
gujaf-285	473	16	issue	issue	NOUN
gujaf-285	473	17	1	1	NUM
gujaf-285	473	18	,	,	PUNCT
gujaf-285	473	19	april	april	PROPN
gujaf-285	473	20	,	,	PUNCT
gujaf-285	473	21	2024	2024	NUM
gujaf-285	473	22	257	257	NUM
gujaf-285	473	23	yap	yap	NOUN
gujaf-285	473	24	,	,	PUNCT
gujaf-285	473	25	k.	k.	PROPN
gujaf-285	473	26	,	,	PUNCT
gujaf-285	473	27	saleh	saleh	PROPN
gujaf-285	473	28	,	,	PUNCT
gujaf-285	473	29	z.	z.	PROPN
gujaf-285	473	30	,	,	PUNCT
gujaf-285	473	31	&	&	CCONJ
gujaf-285	473	32	abessi	abessi	PROPN
gujaf-285	473	33	,	,	PUNCT
gujaf-285	473	34	m.	m.	NOUN
gujaf-285	473	35	(	(	PUNCT
gujaf-285	473	36	2011	2011	NUM
gujaf-285	473	37	)	)	PUNCT
gujaf-285	473	38	.	.	PUNCT
gujaf-285	474	1	internet	internet	NOUN
gujaf-285	474	2	financial	financial	ADJ
gujaf-285	474	3	reporting	reporting	NOUN
gujaf-285	474	4	and	and	CCONJ
gujaf-285	474	5	corporate	corporate	ADJ
gujaf-285	474	6	governance	governance	NOUN
gujaf-285	474	7	in	in	ADP
gujaf-285	474	8	malaysia	malaysia	PROPN
gujaf-285	474	9	.	.	PUNCT
gujaf-285	475	1	australian	australian	ADJ
gujaf-285	475	2	journal	journal	NOUN
gujaf-285	475	3	of	of	ADP
gujaf-285	475	4	basic	basic	ADJ
gujaf-285	475	5	and	and	CCONJ
gujaf-285	475	6	applied	applied	ADJ
gujaf-285	475	7	sciences	science	NOUN
gujaf-285	475	8	,	,	PUNCT
gujaf-285	475	9	5(10	5(10	NUM
gujaf-285	475	10	)	)	PUNCT
gujaf-285	475	11	,	,	PUNCT
gujaf-285	475	12	1273	1273	NUM
gujaf-285	475	13	-	-	SYM
gujaf-285	475	14	1289	1289	NUM
gujaf-285	475	15	.	.	PUNCT