id	sid	tid	token	lemma	pos
gujaf-286	1	1	gusau	gusau	PROPN
gujaf-286	1	2	journal	journal	NOUN
gujaf-286	1	3	of	of	ADP
gujaf-286	1	4	accounting	accounting	NOUN
gujaf-286	1	5	and	and	CCONJ
gujaf-286	1	6	finance	finance	NOUN
gujaf-286	1	7	(	(	PUNCT
gujaf-286	1	8	gujaf	gujaf	NOUN
gujaf-286	1	9	)	)	PUNCT
gujaf-286	1	10	vol	vol	NOUN
gujaf-286	1	11	.	.	NOUN
gujaf-286	2	1	5	5	NUM
gujaf-286	2	2	issue	issue	NOUN
gujaf-286	2	3	1	1	NUM
gujaf-286	2	4	,	,	PUNCT
gujaf-286	2	5	april	april	PROPN
gujaf-286	2	6	,	,	PUNCT
gujaf-286	2	7	2024	2024	NUM
gujaf-286	2	8	issn	issn	X
gujaf-286	2	9	:	:	PUNCT
gujaf-286	2	10	2756	2756	NUM
gujaf-286	2	11	-	-	PUNCT
gujaf-286	2	12	665x	665x	NOUN
gujaf-286	2	13	a	a	DET
gujaf-286	2	14	publication	publication	NOUN
gujaf-286	2	15	of	of	ADP
gujaf-286	2	16	department	department	NOUN
gujaf-286	2	17	of	of	ADP
gujaf-286	2	18	accounting	accounting	NOUN
gujaf-286	2	19	and	and	CCONJ
gujaf-286	2	20	finance	finance	NOUN
gujaf-286	2	21	,	,	PUNCT
gujaf-286	2	22	faculty	faculty	NOUN
gujaf-286	2	23	of	of	ADP
gujaf-286	2	24	management	management	NOUN
gujaf-286	2	25	and	and	CCONJ
gujaf-286	2	26	social	social	ADJ
gujaf-286	2	27	sciences	science	NOUN
gujaf-286	2	28	,	,	PUNCT
gujaf-286	2	29	federal	federal	ADJ
gujaf-286	2	30	university	university	NOUN
gujaf-286	2	31	gusau	gusau	NOUN
gujaf-286	2	32	,	,	PUNCT
gujaf-286	2	33	zamfara	zamfara	PROPN
gujaf-286	2	34	state	state	PROPN
gujaf-286	2	35	-nigeria	-nigeria	PROPN
gujaf-286	2	36	gusau	gusau	ADJ
gujaf-286	2	37	journal	journal	NOUN
gujaf-286	2	38	of	of	ADP
gujaf-286	2	39	accounting	accounting	NOUN
gujaf-286	2	40	and	and	CCONJ
gujaf-286	2	41	finance	finance	NOUN
gujaf-286	2	42	,	,	PUNCT
gujaf-286	2	43	vol	vol	NOUN
gujaf-286	2	44	.	.	PROPN
gujaf-286	2	45	5	5	NUM
gujaf-286	2	46	,	,	PUNCT
gujaf-286	2	47	issue	issue	NOUN
gujaf-286	2	48	1	1	NUM
gujaf-286	2	49	,	,	PUNCT
gujaf-286	2	50	april	april	PROPN
gujaf-286	2	51	,	,	PUNCT
gujaf-286	2	52	2024	2024	NUM
gujaf-286	2	53	ii	ii	NUM
gujaf-286	2	54	©	©	PROPN
gujaf-286	2	55	department	department	PROPN
gujaf-286	2	56	of	of	ADP
gujaf-286	2	57	accounting	accounting	NOUN
gujaf-286	2	58	and	and	CCONJ
gujaf-286	2	59	finance	finance	NOUN
gujaf-286	2	60	vol	vol	NOUN
gujaf-286	2	61	.	.	PUNCT
gujaf-286	2	62	5	5	NUM
gujaf-286	2	63	issue	issue	NOUN
gujaf-286	2	64	1	1	NUM
gujaf-286	2	65	april	april	PROPN
gujaf-286	2	66	,	,	PUNCT
gujaf-286	2	67	2024	2024	NUM
gujaf-286	2	68	issn	issn	X
gujaf-286	2	69	:	:	PUNCT
gujaf-286	2	70	2756	2756	NUM
gujaf-286	2	71	-	-	PUNCT
gujaf-286	2	72	665x	665x	NOUN
gujaf-286	2	73	a	a	DET
gujaf-286	2	74	publication	publication	NOUN
gujaf-286	2	75	of	of	ADP
gujaf-286	2	76	department	department	NOUN
gujaf-286	2	77	of	of	ADP
gujaf-286	2	78	accounting	accounting	NOUN
gujaf-286	2	79	and	and	CCONJ
gujaf-286	2	80	finance	finance	NOUN
gujaf-286	2	81	,	,	PUNCT
gujaf-286	2	82	faculty	faculty	NOUN
gujaf-286	2	83	of	of	ADP
gujaf-286	2	84	management	management	NOUN
gujaf-286	2	85	and	and	CCONJ
gujaf-286	2	86	social	social	ADJ
gujaf-286	2	87	sciences	science	NOUN
gujaf-286	2	88	,	,	PUNCT
gujaf-286	2	89	federal	federal	ADJ
gujaf-286	2	90	university	university	NOUN
gujaf-286	2	91	gusau	gusau	NOUN
gujaf-286	2	92	,	,	PUNCT
gujaf-286	2	93	zamfara	zamfara	PROPN
gujaf-286	2	94	state	state	NOUN
gujaf-286	2	95	-nigeria	-nigeria	PROPN
gujaf-286	2	96	all	all	DET
gujaf-286	2	97	rights	right	NOUN
gujaf-286	2	98	reserved	reserve	VERB
gujaf-286	2	99	except	except	SCONJ
gujaf-286	2	100	for	for	ADP
gujaf-286	2	101	academic	academic	ADJ
gujaf-286	2	102	purposes	purpose	NOUN
gujaf-286	2	103	no	no	DET
gujaf-286	2	104	part	part	NOUN
gujaf-286	2	105	or	or	CCONJ
gujaf-286	2	106	whole	whole	NOUN
gujaf-286	2	107	of	of	ADP
gujaf-286	2	108	this	this	DET
gujaf-286	2	109	publication	publication	NOUN
gujaf-286	2	110	is	be	AUX
gujaf-286	2	111	allowed	allow	VERB
gujaf-286	2	112	to	to	PART
gujaf-286	2	113	be	be	AUX
gujaf-286	2	114	reproduced	reproduce	VERB
gujaf-286	2	115	,	,	PUNCT
gujaf-286	2	116	stored	store	VERB
gujaf-286	2	117	in	in	ADP
gujaf-286	2	118	a	a	DET
gujaf-286	2	119	retrieval	retrieval	NOUN
gujaf-286	2	120	system	system	NOUN
gujaf-286	2	121	or	or	CCONJ
gujaf-286	2	122	transmitted	transmit	VERB
gujaf-286	2	123	in	in	ADP
gujaf-286	2	124	any	any	DET
gujaf-286	2	125	form	form	NOUN
gujaf-286	2	126	or	or	CCONJ
gujaf-286	2	127	by	by	ADP
gujaf-286	2	128	any	any	DET
gujaf-286	2	129	means	mean	NOUN
gujaf-286	2	130	be	be	AUX
gujaf-286	2	131	it	it	PRON
gujaf-286	2	132	mechanical	mechanical	ADJ
gujaf-286	2	133	,	,	PUNCT
gujaf-286	2	134	electrical	electrical	ADJ
gujaf-286	2	135	,	,	PUNCT
gujaf-286	2	136	photocopying	photocopying	NOUN
gujaf-286	2	137	,	,	PUNCT
gujaf-286	2	138	recording	recording	NOUN
gujaf-286	2	139	or	or	CCONJ
gujaf-286	2	140	otherwise	otherwise	ADV
gujaf-286	2	141	,	,	PUNCT
gujaf-286	2	142	without	without	ADP
gujaf-286	2	143	prior	prior	ADJ
gujaf-286	2	144	permission	permission	NOUN
gujaf-286	2	145	of	of	ADP
gujaf-286	2	146	the	the	DET
gujaf-286	2	147	copyright	copyright	NOUN
gujaf-286	2	148	owner	owner	NOUN
gujaf-286	2	149	.	.	PUNCT
gujaf-286	3	1	published	publish	VERB
gujaf-286	3	2	and	and	CCONJ
gujaf-286	3	3	printed	print	VERB
gujaf-286	3	4	by	by	ADP
gujaf-286	3	5	ahmadu	ahmadu	PROPN
gujaf-286	3	6	bello	bello	PROPN
gujaf-286	3	7	university	university	NOUN
gujaf-286	3	8	press	press	NOUN
gujaf-286	3	9	limited	limit	VERB
gujaf-286	3	10	,	,	PUNCT
gujaf-286	3	11	zaria	zaria	PROPN
gujaf-286	3	12	,	,	PUNCT
gujaf-286	3	13	kaduna	kaduna	PROPN
gujaf-286	3	14	state	state	PROPN
gujaf-286	3	15	,	,	PUNCT
gujaf-286	3	16	nigeria	nigeria	PROPN
gujaf-286	3	17	.	.	PUNCT
gujaf-286	4	1	tel	tel	ADP
gujaf-286	4	2	:	:	PUNCT
gujaf-286	4	3	08065949711	08065949711	NUM
gujaf-286	4	4	e	e	NOUN
gujaf-286	4	5	-	-	NOUN
gujaf-286	4	6	mail	mail	NOUN
gujaf-286	4	7	:	:	PUNCT
gujaf-286	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-286	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-286	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-286	5	1	website	website	NOUN
gujaf-286	5	2	:	:	PUNCT
gujaf-286	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-286	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-286	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-286	5	6	gusau	gusau	ADJ
gujaf-286	5	7	journal	journal	NOUN
gujaf-286	5	8	of	of	ADP
gujaf-286	5	9	accounting	accounting	NOUN
gujaf-286	5	10	and	and	CCONJ
gujaf-286	5	11	finance	finance	NOUN
gujaf-286	5	12	,	,	PUNCT
gujaf-286	5	13	vol	vol	NOUN
gujaf-286	5	14	.	.	PROPN
gujaf-286	5	15	5	5	NUM
gujaf-286	5	16	,	,	PUNCT
gujaf-286	5	17	issue	issue	NOUN
gujaf-286	5	18	1	1	NUM
gujaf-286	5	19	,	,	PUNCT
gujaf-286	5	20	april	april	PROPN
gujaf-286	5	21	,	,	PUNCT
gujaf-286	5	22	2024	2024	NUM
gujaf-286	5	23	iii	iii	NUM
gujaf-286	5	24	editorial	editorial	PROPN
gujaf-286	5	25	board	board	NOUN
gujaf-286	5	26	editor	editor	NOUN
gujaf-286	5	27	-	-	PUNCT
gujaf-286	5	28	in	in	ADP
gujaf-286	5	29	-	-	PUNCT
gujaf-286	5	30	chief	chief	NOUN
gujaf-286	5	31	:	:	PUNCT
gujaf-286	6	1	prof	prof	PROPN
gujaf-286	6	2	.	.	PUNCT
gujaf-286	6	3	shehu	shehu	PROPN
gujaf-286	6	4	usman	usman	PROPN
gujaf-286	6	5	hassan	hassan	PROPN
gujaf-286	6	6	department	department	PROPN
gujaf-286	6	7	of	of	ADP
gujaf-286	6	8	accounting	accounting	PROPN
gujaf-286	6	9	,	,	PUNCT
gujaf-286	6	10	federal	federal	ADJ
gujaf-286	6	11	university	university	PROPN
gujaf-286	6	12	of	of	ADP
gujaf-286	6	13	kashere	kashere	PROPN
gujaf-286	6	14	,	,	PUNCT
gujaf-286	6	15	gombe	gombe	ADJ
gujaf-286	6	16	state	state	NOUN
gujaf-286	6	17	.	.	PUNCT
gujaf-286	7	1	associate	associate	NOUN
gujaf-286	7	2	editor	editor	NOUN
gujaf-286	7	3	:	:	PUNCT
gujaf-286	7	4	dr	dr	PROPN
gujaf-286	7	5	.	.	PROPN
gujaf-286	7	6	muhammad	muhammad	PROPN
gujaf-286	7	7	mustapha	mustapha	PROPN
gujaf-286	7	8	bagudo	bagudo	PROPN
gujaf-286	7	9	department	department	PROPN
gujaf-286	7	10	of	of	ADP
gujaf-286	7	11	accounting	accounting	PROPN
gujaf-286	7	12	,	,	PUNCT
gujaf-286	7	13	ahmadu	ahmadu	PROPN
gujaf-286	7	14	bello	bello	PROPN
gujaf-286	7	15	university	university	PROPN
gujaf-286	7	16	zaria	zaria	PROPN
gujaf-286	7	17	,	,	PUNCT
gujaf-286	7	18	kaduna	kaduna	PROPN
gujaf-286	7	19	state	state	PROPN
gujaf-286	7	20	.	.	PUNCT
gujaf-286	8	1	managing	manage	VERB
gujaf-286	8	2	editor	editor	NOUN
gujaf-286	8	3	:	:	PUNCT
gujaf-286	8	4	umar	umar	PROPN
gujaf-286	8	5	farouk	farouk	PROPN
gujaf-286	8	6	abdulkarim	abdulkarim	PROPN
gujaf-286	8	7	department	department	PROPN
gujaf-286	8	8	of	of	ADP
gujaf-286	8	9	accounting	accounting	NOUN
gujaf-286	8	10	and	and	CCONJ
gujaf-286	8	11	finance	finance	NOUN
gujaf-286	8	12	,	,	PUNCT
gujaf-286	8	13	federal	federal	ADJ
gujaf-286	8	14	university	university	NOUN
gujaf-286	8	15	gusau	gusau	PROPN
gujaf-286	8	16	,	,	PUNCT
gujaf-286	8	17	zamfara	zamfara	PROPN
gujaf-286	8	18	state	state	PROPN
gujaf-286	8	19	.	.	PUNCT
gujaf-286	9	1	editorial	editorial	PROPN
gujaf-286	9	2	board	board	NOUN
gujaf-286	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-286	9	4	modu	modu	PROPN
gujaf-286	9	5	kumshe	kumshe	PROPN
gujaf-286	9	6	department	department	PROPN
gujaf-286	9	7	of	of	ADP
gujaf-286	9	8	accounting	accounting	PROPN
gujaf-286	9	9	,	,	PUNCT
gujaf-286	9	10	university	university	NOUN
gujaf-286	9	11	of	of	ADP
gujaf-286	9	12	maiduguri	maiduguri	PROPN
gujaf-286	9	13	,	,	PUNCT
gujaf-286	9	14	borno	borno	PROPN
gujaf-286	9	15	state	state	PROPN
gujaf-286	9	16	.	.	PUNCT
gujaf-286	10	1	prof	prof	PROPN
gujaf-286	10	2	ugochukwu	ugochukwu	PROPN
gujaf-286	10	3	c.	c.	PROPN
gujaf-286	10	4	nzewi	nzewi	VERB
gujaf-286	10	5	department	department	PROPN
gujaf-286	10	6	of	of	ADP
gujaf-286	10	7	accounting	accounting	PROPN
gujaf-286	10	8	,	,	PUNCT
gujaf-286	10	9	paul	paul	PROPN
gujaf-286	10	10	university	university	PROPN
gujaf-286	10	11	awka	awka	NOUN
gujaf-286	10	12	,	,	PUNCT
gujaf-286	10	13	anambra	anambra	PROPN
gujaf-286	10	14	state	state	PROPN
gujaf-286	10	15	.	.	PUNCT
gujaf-286	11	1	prof	prof	PROPN
gujaf-286	11	2	kabir	kabir	PROPN
gujaf-286	11	3	tahir	tahir	PROPN
gujaf-286	11	4	hamid	hamid	PROPN
gujaf-286	11	5	department	department	PROPN
gujaf-286	11	6	of	of	ADP
gujaf-286	11	7	accounting	accounting	PROPN
gujaf-286	11	8	,	,	PUNCT
gujaf-286	11	9	bayero	bayero	PROPN
gujaf-286	11	10	university	university	PROPN
gujaf-286	11	11	,	,	PUNCT
gujaf-286	11	12	kano	kano	PROPN
gujaf-286	11	13	,	,	PUNCT
gujaf-286	11	14	kano	kano	PROPN
gujaf-286	11	15	state	state	PROPN
gujaf-286	11	16	.	.	PUNCT
gujaf-286	12	1	prof	prof	PROPN
gujaf-286	12	2	.	.	PUNCT
gujaf-286	13	1	ekoja	ekoja	PROPN
gujaf-286	13	2	b.	b.	PROPN
gujaf-286	13	3	ekoja	ekoja	PROPN
gujaf-286	13	4	department	department	PROPN
gujaf-286	13	5	of	of	ADP
gujaf-286	13	6	accounting	accounting	PROPN
gujaf-286	13	7	,	,	PUNCT
gujaf-286	13	8	university	university	PROPN
gujaf-286	13	9	of	of	ADP
gujaf-286	13	10	jos	jos	PROPN
gujaf-286	13	11	.	.	PROPN
gujaf-286	13	12	prof	prof	PROPN
gujaf-286	13	13	.	.	PUNCT
gujaf-286	14	1	clifford	clifford	PROPN
gujaf-286	14	2	ofurum	ofurum	PROPN
gujaf-286	14	3	department	department	PROPN
gujaf-286	14	4	of	of	ADP
gujaf-286	14	5	accounting	accounting	PROPN
gujaf-286	14	6	,	,	PUNCT
gujaf-286	14	7	university	university	NOUN
gujaf-286	14	8	of	of	ADP
gujaf-286	14	9	portharcourt	portharcourt	PROPN
gujaf-286	14	10	,	,	PUNCT
gujaf-286	14	11	rivers	river	NOUN
gujaf-286	14	12	state	state	PROPN
gujaf-286	14	13	.	.	PUNCT
gujaf-286	15	1	prof	prof	PROPN
gujaf-286	15	2	.	.	PUNCT
gujaf-286	16	1	ahmad	ahmad	PROPN
gujaf-286	16	2	bello	bello	PROPN
gujaf-286	16	3	dogarawa	dogarawa	PROPN
gujaf-286	16	4	department	department	PROPN
gujaf-286	16	5	of	of	ADP
gujaf-286	16	6	accounting	accounting	NOUN
gujaf-286	16	7	,	,	PUNCT
gujaf-286	16	8	ahmadu	ahmadu	PROPN
gujaf-286	16	9	bello	bello	PROPN
gujaf-286	16	10	university	university	PROPN
gujaf-286	16	11	zaria	zaria	PROPN
gujaf-286	16	12	.	.	PUNCT
gujaf-286	17	1	prof	prof	PROPN
gujaf-286	17	2	.	.	PUNCT
gujaf-286	18	1	yusuf	yusuf	PROPN
gujaf-286	18	2	.	.	PUNCT
gujaf-286	19	1	b.	b.	PROPN
gujaf-286	19	2	rahman	rahman	PROPN
gujaf-286	19	3	department	department	PROPN
gujaf-286	19	4	of	of	ADP
gujaf-286	19	5	accounting	accounting	PROPN
gujaf-286	19	6	,	,	PUNCT
gujaf-286	19	7	lagos	lagos	NOUN
gujaf-286	19	8	state	state	PROPN
gujaf-286	19	9	university	university	PROPN
gujaf-286	19	10	,	,	PUNCT
gujaf-286	19	11	lagos	lagos	NOUN
gujaf-286	19	12	state	state	NOUN
gujaf-286	19	13	.	.	PUNCT
gujaf-286	20	1	gusau	gusau	PROPN
gujaf-286	20	2	journal	journal	PROPN
gujaf-286	20	3	of	of	ADP
gujaf-286	20	4	accounting	accounting	NOUN
gujaf-286	20	5	and	and	CCONJ
gujaf-286	20	6	finance	finance	NOUN
gujaf-286	20	7	,	,	PUNCT
gujaf-286	20	8	vol	vol	NOUN
gujaf-286	20	9	.	.	PROPN
gujaf-286	20	10	5	5	NUM
gujaf-286	20	11	,	,	PUNCT
gujaf-286	20	12	issue	issue	NOUN
gujaf-286	20	13	1	1	NUM
gujaf-286	20	14	,	,	PUNCT
gujaf-286	20	15	april	april	PROPN
gujaf-286	20	16	,	,	PUNCT
gujaf-286	20	17	2024	2024	NUM
gujaf-286	20	18	iv	iv	NUM
gujaf-286	20	19	prof	prof	NOUN
gujaf-286	20	20	.	.	PUNCT
gujaf-286	21	1	suleiman	suleiman	PROPN
gujaf-286	21	2	a.	a.	PROPN
gujaf-286	21	3	s.	s.	PROPN
gujaf-286	21	4	aruwa	aruwa	PROPN
gujaf-286	21	5	department	department	PROPN
gujaf-286	21	6	of	of	ADP
gujaf-286	21	7	accounting	accounting	PROPN
gujaf-286	21	8	,	,	PUNCT
gujaf-286	21	9	nasarawa	nasarawa	PROPN
gujaf-286	21	10	state	state	PROPN
gujaf-286	21	11	university	university	PROPN
gujaf-286	21	12	,	,	PUNCT
gujaf-286	21	13	keffi	keffi	PROPN
gujaf-286	21	14	,	,	PUNCT
gujaf-286	21	15	nasarawa	nasarawa	PROPN
gujaf-286	21	16	state	state	PROPN
gujaf-286	21	17	.	.	PUNCT
gujaf-286	22	1	prof	prof	PROPN
gujaf-286	22	2	.	.	PUNCT
gujaf-286	23	1	muhammad	muhammad	PROPN
gujaf-286	23	2	junaidu	junaidu	PROPN
gujaf-286	23	3	kurawa	kurawa	PROPN
gujaf-286	23	4	department	department	PROPN
gujaf-286	23	5	of	of	ADP
gujaf-286	23	6	accounting	accounting	PROPN
gujaf-286	23	7	,	,	PUNCT
gujaf-286	23	8	bayero	bayero	PROPN
gujaf-286	23	9	university	university	PROPN
gujaf-286	23	10	kano	kano	PROPN
gujaf-286	23	11	,	,	PUNCT
gujaf-286	23	12	kano	kano	PROPN
gujaf-286	23	13	state	state	PROPN
gujaf-286	23	14	.	.	PUNCT
gujaf-286	24	1	prof	prof	PROPN
gujaf-286	24	2	.	.	PUNCT
gujaf-286	25	1	muhammad	muhammad	PROPN
gujaf-286	25	2	habibu	habibu	ADJ
gujaf-286	25	3	sabari	sabari	PROPN
gujaf-286	25	4	department	department	PROPN
gujaf-286	25	5	of	of	ADP
gujaf-286	25	6	accounting	accounting	NOUN
gujaf-286	25	7	,	,	PUNCT
gujaf-286	25	8	ahmadu	ahmadu	PROPN
gujaf-286	25	9	bello	bello	PROPN
gujaf-286	25	10	university	university	PROPN
gujaf-286	25	11	,	,	PUNCT
gujaf-286	25	12	zaria	zaria	PROPN
gujaf-286	25	13	.	.	PUNCT
gujaf-286	25	14	prof	prof	PROPN
gujaf-286	25	15	.	.	PUNCT
gujaf-286	26	1	okpanachi	okpanachi	PROPN
gujaf-286	26	2	joshua	joshua	PROPN
gujaf-286	26	3	department	department	PROPN
gujaf-286	26	4	of	of	ADP
gujaf-286	26	5	accounting	accounting	NOUN
gujaf-286	26	6	and	and	CCONJ
gujaf-286	26	7	management	management	NOUN
gujaf-286	26	8	,	,	PUNCT
gujaf-286	26	9	nigerian	nigerian	ADJ
gujaf-286	26	10	defence	defence	PROPN
gujaf-286	26	11	academy	academy	PROPN
gujaf-286	26	12	,	,	PUNCT
gujaf-286	26	13	kaduna	kaduna	PROPN
gujaf-286	26	14	.	.	PROPN
gujaf-286	26	15	prof	prof	PROPN
gujaf-286	26	16	.	.	PUNCT
gujaf-286	27	1	hassan	hassan	PROPN
gujaf-286	27	2	ibrahim	ibrahim	PROPN
gujaf-286	27	3	department	department	PROPN
gujaf-286	27	4	of	of	ADP
gujaf-286	27	5	accounting	accounting	PROPN
gujaf-286	27	6	,	,	PUNCT
gujaf-286	27	7	ibb	ibb	NOUN
gujaf-286	27	8	university	university	NOUN
gujaf-286	27	9	,	,	PUNCT
gujaf-286	27	10	lapai	lapai	NOUN
gujaf-286	27	11	,	,	PUNCT
gujaf-286	27	12	niger	niger	NOUN
gujaf-286	27	13	state	state	NOUN
gujaf-286	27	14	.	.	PUNCT
gujaf-286	28	1	prof	prof	PROPN
gujaf-286	28	2	.	.	PUNCT
gujaf-286	29	1	ifeoma	ifeoma	PROPN
gujaf-286	29	2	mary	mary	PROPN
gujaf-286	29	3	okwo	okwo	PROPN
gujaf-286	29	4	department	department	PROPN
gujaf-286	29	5	of	of	ADP
gujaf-286	29	6	accounting	accounting	PROPN
gujaf-286	29	7	,	,	PUNCT
gujaf-286	29	8	enugu	enugu	PROPN
gujaf-286	29	9	state	state	PROPN
gujaf-286	29	10	university	university	PROPN
gujaf-286	29	11	of	of	ADP
gujaf-286	29	12	science	science	NOUN
gujaf-286	29	13	and	and	CCONJ
gujaf-286	29	14	technology	technology	NOUN
gujaf-286	29	15	,	,	PUNCT
gujaf-286	29	16	enugu	enugu	PROPN
gujaf-286	29	17	state	state	PROPN
gujaf-286	29	18	.	.	PUNCT
gujaf-286	30	1	prof	prof	PROPN
gujaf-286	30	2	.	.	PROPN
gujaf-286	31	1	aminu	aminu	PROPN
gujaf-286	31	2	isah	isah	PROPN
gujaf-286	31	3	department	department	PROPN
gujaf-286	31	4	of	of	ADP
gujaf-286	31	5	accounting	accounting	PROPN
gujaf-286	31	6	,	,	PUNCT
gujaf-286	31	7	bayero	bayero	PROPN
gujaf-286	31	8	university	university	PROPN
gujaf-286	31	9	,	,	PUNCT
gujaf-286	31	10	kano	kano	PROPN
gujaf-286	31	11	,	,	PUNCT
gujaf-286	31	12	kano	kano	PROPN
gujaf-286	31	13	state	state	PROPN
gujaf-286	31	14	.	.	PUNCT
gujaf-286	32	1	prof	prof	PROPN
gujaf-286	32	2	.	.	PUNCT
gujaf-286	33	1	ahmadu	ahmadu	PROPN
gujaf-286	33	2	bello	bello	PROPN
gujaf-286	33	3	department	department	PROPN
gujaf-286	33	4	of	of	ADP
gujaf-286	33	5	accounting	accounting	NOUN
gujaf-286	33	6	,	,	PUNCT
gujaf-286	33	7	ahmadu	ahmadu	PROPN
gujaf-286	33	8	bello	bello	PROPN
gujaf-286	33	9	university	university	PROPN
gujaf-286	33	10	,	,	PUNCT
gujaf-286	33	11	zaria	zaria	PROPN
gujaf-286	33	12	.	.	PUNCT
gujaf-286	34	1	prof	prof	PROPN
gujaf-286	34	2	.	.	PUNCT
gujaf-286	35	1	musa	musa	PROPN
gujaf-286	35	2	yelwa	yelwa	PROPN
gujaf-286	35	3	abubakar	abubakar	PROPN
gujaf-286	35	4	department	department	PROPN
gujaf-286	35	5	of	of	ADP
gujaf-286	35	6	accounting	accounting	PROPN
gujaf-286	35	7	,	,	PUNCT
gujaf-286	35	8	usmanu	usmanu	PROPN
gujaf-286	35	9	danfodiyo	danfodiyo	PROPN
gujaf-286	35	10	university	university	PROPN
gujaf-286	35	11	,	,	PUNCT
gujaf-286	35	12	sokoto	sokoto	PROPN
gujaf-286	35	13	state	state	PROPN
gujaf-286	35	14	.	.	PUNCT
gujaf-286	36	1	prof	prof	PROPN
gujaf-286	36	2	.	.	PUNCT
gujaf-286	37	1	salisu	salisu	PROPN
gujaf-286	37	2	abubakar	abubakar	PROPN
gujaf-286	37	3	department	department	PROPN
gujaf-286	37	4	of	of	ADP
gujaf-286	37	5	accounting	accounting	NOUN
gujaf-286	37	6	,	,	PUNCT
gujaf-286	37	7	ahmadu	ahmadu	PROPN
gujaf-286	37	8	bello	bello	PROPN
gujaf-286	37	9	university	university	PROPN
gujaf-286	37	10	zaria	zaria	PROPN
gujaf-286	37	11	,	,	PUNCT
gujaf-286	37	12	kaduna	kaduna	PROPN
gujaf-286	37	13	state	state	PROPN
gujaf-286	37	14	.	.	PUNCT
gujaf-286	38	1	prof	prof	PROPN
gujaf-286	38	2	.	.	PUNCT
gujaf-286	39	1	sunusi	sunusi	PROPN
gujaf-286	39	2	sa'ad	sa'ad	PROPN
gujaf-286	39	3	ahmad	ahmad	PROPN
gujaf-286	39	4	department	department	PROPN
gujaf-286	39	5	of	of	ADP
gujaf-286	39	6	accounting	accounting	PROPN
gujaf-286	39	7	,	,	PUNCT
gujaf-286	39	8	federal	federal	ADJ
gujaf-286	39	9	university	university	NOUN
gujaf-286	39	10	dutse	dutse	NOUN
gujaf-286	39	11	,	,	PUNCT
gujaf-286	39	12	jigawa	jigawa	PROPN
gujaf-286	39	13	state	state	PROPN
gujaf-286	39	14	.	.	PUNCT
gujaf-286	40	1	prof	prof	PROPN
gujaf-286	40	2	.	.	PUNCT
gujaf-286	41	1	isaq	isaq	PROPN
gujaf-286	41	2	alhaji	alhaji	PROPN
gujaf-286	41	3	samaila	samaila	PROPN
gujaf-286	41	4	department	department	PROPN
gujaf-286	41	5	of	of	ADP
gujaf-286	41	6	accounting	accounting	PROPN
gujaf-286	41	7	,	,	PUNCT
gujaf-286	41	8	bayero	bayero	PROPN
gujaf-286	41	9	university	university	NOUN
gujaf-286	41	10	,	,	PUNCT
gujaf-286	41	11	kano	kano	PROPN
gujaf-286	41	12	state	state	PROPN
gujaf-286	41	13	.	.	PUNCT
gujaf-286	42	1	gusau	gusau	PROPN
gujaf-286	42	2	journal	journal	PROPN
gujaf-286	42	3	of	of	ADP
gujaf-286	42	4	accounting	accounting	NOUN
gujaf-286	42	5	and	and	CCONJ
gujaf-286	42	6	finance	finance	NOUN
gujaf-286	42	7	,	,	PUNCT
gujaf-286	42	8	vol	vol	NOUN
gujaf-286	42	9	.	.	PROPN
gujaf-286	42	10	5	5	NUM
gujaf-286	42	11	,	,	PUNCT
gujaf-286	42	12	issue	issue	NOUN
gujaf-286	42	13	1	1	NUM
gujaf-286	42	14	,	,	PUNCT
gujaf-286	42	15	april	april	PROPN
gujaf-286	42	16	,	,	PUNCT
gujaf-286	42	17	2024	2024	NUM
gujaf-286	42	18	v	v	ADP
gujaf-286	42	19	dr	dr	PROPN
gujaf-286	42	20	.	.	PROPN
gujaf-286	42	21	fatima	fatima	PROPN
gujaf-286	42	22	alfa	alfa	PROPN
gujaf-286	42	23	department	department	PROPN
gujaf-286	42	24	of	of	ADP
gujaf-286	42	25	accounting	accounting	PROPN
gujaf-286	42	26	,	,	PUNCT
gujaf-286	42	27	university	university	NOUN
gujaf-286	42	28	of	of	ADP
gujaf-286	42	29	maiduguri	maiduguri	PROPN
gujaf-286	42	30	,	,	PUNCT
gujaf-286	42	31	borno	borno	PROPN
gujaf-286	42	32	state	state	PROPN
gujaf-286	42	33	.	.	PUNCT
gujaf-286	43	1	dr	dr	PROPN
gujaf-286	43	2	.	.	PROPN
gujaf-286	43	3	nasiru	nasiru	PROPN
gujaf-286	43	4	a.	a.	PROPN
gujaf-286	43	5	ka’oje	ka’oje	PROPN
gujaf-286	43	6	department	department	PROPN
gujaf-286	43	7	of	of	ADP
gujaf-286	43	8	accounting	accounting	PROPN
gujaf-286	43	9	,	,	PUNCT
gujaf-286	43	10	usmanu	usmanu	PROPN
gujaf-286	43	11	danfodiyo	danfodiyo	PROPN
gujaf-286	43	12	university	university	PROPN
gujaf-286	43	13	sokoto	sokoto	PROPN
gujaf-286	43	14	state	state	PROPN
gujaf-286	43	15	.	.	PUNCT
gujaf-286	44	1	dr	dr	PROPN
gujaf-286	44	2	.	.	PROPN
gujaf-286	44	3	aminu	aminu	PROPN
gujaf-286	44	4	abdullahi	abdullahi	PROPN
gujaf-286	44	5	department	department	PROPN
gujaf-286	44	6	of	of	ADP
gujaf-286	44	7	accounting	accounting	PROPN
gujaf-286	44	8	,	,	PUNCT
gujaf-286	44	9	usmanu	usmanu	PROPN
gujaf-286	44	10	danfodiyo	danfodiyo	PROPN
gujaf-286	44	11	university	university	PROPN
gujaf-286	44	12	sokoto	sokoto	PROPN
gujaf-286	44	13	,	,	PUNCT
gujaf-286	44	14	state	state	PROPN
gujaf-286	44	15	.	.	PUNCT
gujaf-286	45	1	dr	dr	PROPN
gujaf-286	45	2	.	.	PROPN
gujaf-286	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-286	45	4	yahaya	yahaya	PROPN
gujaf-286	45	5	department	department	PROPN
gujaf-286	45	6	of	of	ADP
gujaf-286	45	7	accounting	accounting	PROPN
gujaf-286	45	8	,	,	PUNCT
gujaf-286	45	9	nigerian	nigerian	ADJ
gujaf-286	45	10	defence	defence	PROPN
gujaf-286	45	11	academy	academy	PROPN
gujaf-286	45	12	,	,	PUNCT
gujaf-286	45	13	kaduna	kaduna	PROPN
gujaf-286	45	14	state	state	PROPN
gujaf-286	45	15	.	.	PUNCT
gujaf-286	46	1	dr	dr	PROPN
gujaf-286	46	2	.	.	PROPN
gujaf-286	46	3	saidu	saidu	PROPN
gujaf-286	46	4	adamu	adamu	PROPN
gujaf-286	46	5	department	department	PROPN
gujaf-286	46	6	of	of	ADP
gujaf-286	46	7	accounting	accounting	PROPN
gujaf-286	46	8	,	,	PUNCT
gujaf-286	46	9	federal	federal	ADJ
gujaf-286	46	10	university	university	PROPN
gujaf-286	46	11	of	of	ADP
gujaf-286	46	12	kashere	kashere	PROPN
gujaf-286	46	13	,	,	PUNCT
gujaf-286	46	14	gombe	gombe	ADJ
gujaf-286	46	15	state	state	NOUN
gujaf-286	46	16	.	.	PUNCT
gujaf-286	47	1	dr	dr	PROPN
gujaf-286	47	2	.	.	PROPN
gujaf-286	47	3	nasiru	nasiru	PROPN
gujaf-286	47	4	yunusa	yunusa	PROPN
gujaf-286	47	5	department	department	PROPN
gujaf-286	47	6	of	of	ADP
gujaf-286	47	7	accounting	accounting	NOUN
gujaf-286	47	8	,	,	PUNCT
gujaf-286	47	9	ahmadu	ahmadu	PROPN
gujaf-286	47	10	bello	bello	PROPN
gujaf-286	47	11	university	university	PROPN
gujaf-286	47	12	zaria	zaria	PROPN
gujaf-286	47	13	.	.	PUNCT
gujaf-286	48	1	dr	dr	PROPN
gujaf-286	48	2	.	.	PROPN
gujaf-286	48	3	aisha	aisha	PROPN
gujaf-286	48	4	nuhu	nuhu	PROPN
gujaf-286	48	5	muhammad	muhammad	PROPN
gujaf-286	48	6	department	department	PROPN
gujaf-286	48	7	of	of	ADP
gujaf-286	48	8	accounting	accounting	PROPN
gujaf-286	48	9	,	,	PUNCT
gujaf-286	48	10	ahmadu	ahmadu	PROPN
gujaf-286	48	11	bello	bello	PROPN
gujaf-286	48	12	university	university	PROPN
gujaf-286	48	13	zaria	zaria	PROPN
gujaf-286	48	14	.	.	PUNCT
gujaf-286	49	1	dr	dr	PROPN
gujaf-286	49	2	.	.	PROPN
gujaf-286	49	3	lawal	lawal	PROPN
gujaf-286	49	4	muhammad	muhammad	PROPN
gujaf-286	49	5	department	department	PROPN
gujaf-286	49	6	of	of	ADP
gujaf-286	49	7	accounting	accounting	PROPN
gujaf-286	49	8	,	,	PUNCT
gujaf-286	49	9	ahmadu	ahmadu	PROPN
gujaf-286	49	10	bello	bello	PROPN
gujaf-286	49	11	university	university	PROPN
gujaf-286	49	12	zaria	zaria	PROPN
gujaf-286	49	13	.	.	PUNCT
gujaf-286	50	1	dr	dr	PROPN
gujaf-286	50	2	.	.	PROPN
gujaf-286	50	3	farouk	farouk	PROPN
gujaf-286	50	4	adeza	adeza	PROPN
gujaf-286	50	5	school	school	NOUN
gujaf-286	50	6	of	of	ADP
gujaf-286	50	7	business	business	NOUN
gujaf-286	50	8	and	and	CCONJ
gujaf-286	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-286	50	10	,	,	PUNCT
gujaf-286	50	11	american	american	PROPN
gujaf-286	50	12	university	university	PROPN
gujaf-286	50	13	of	of	ADP
gujaf-286	50	14	nigeria	nigeria	PROPN
gujaf-286	50	15	,	,	PUNCT
gujaf-286	50	16	yola	yola	PROPN
gujaf-286	50	17	.	.	PUNCT
gujaf-286	51	1	dr	dr	PROPN
gujaf-286	51	2	.	.	PROPN
gujaf-286	51	3	bashir	bashir	PROPN
gujaf-286	51	4	umar	umar	PROPN
gujaf-286	51	5	farouk	farouk	PROPN
gujaf-286	51	6	department	department	PROPN
gujaf-286	51	7	of	of	ADP
gujaf-286	51	8	economics	economic	NOUN
gujaf-286	51	9	,	,	PUNCT
gujaf-286	51	10	federal	federal	ADJ
gujaf-286	51	11	university	university	NOUN
gujaf-286	51	12	gusau	gusau	PROPN
gujaf-286	51	13	,	,	PUNCT
gujaf-286	51	14	zamfara	zamfara	PROPN
gujaf-286	51	15	state	state	PROPN
gujaf-286	51	16	.	.	PUNCT
gujaf-286	52	1	dr	dr	PROPN
gujaf-286	52	2	emmanuel	emmanuel	PROPN
gujaf-286	52	3	omokhuale	omokhuale	PROPN
gujaf-286	52	4	department	department	PROPN
gujaf-286	52	5	of	of	ADP
gujaf-286	52	6	mathematics	mathematics	PROPN
gujaf-286	52	7	,	,	PUNCT
gujaf-286	52	8	federal	federal	ADJ
gujaf-286	52	9	university	university	NOUN
gujaf-286	52	10	gusau	gusau	NOUN
gujaf-286	52	11	,	,	PUNCT
gujaf-286	52	12	zamfara	zamfara	PROPN
gujaf-286	52	13	.	.	PUNCT
gujaf-286	53	1	state	state	PROPN
gujaf-286	53	2	gusau	gusau	PROPN
gujaf-286	53	3	journal	journal	PROPN
gujaf-286	53	4	of	of	ADP
gujaf-286	53	5	accounting	accounting	NOUN
gujaf-286	53	6	and	and	CCONJ
gujaf-286	53	7	finance	finance	NOUN
gujaf-286	53	8	,	,	PUNCT
gujaf-286	53	9	vol	vol	NOUN
gujaf-286	53	10	.	.	PROPN
gujaf-286	53	11	5	5	NUM
gujaf-286	53	12	,	,	PUNCT
gujaf-286	53	13	issue	issue	NOUN
gujaf-286	53	14	1	1	NUM
gujaf-286	53	15	,	,	PUNCT
gujaf-286	53	16	april	april	PROPN
gujaf-286	53	17	,	,	PUNCT
gujaf-286	53	18	2024	2024	NUM
gujaf-286	53	19	vi	vi	PROPN
gujaf-286	53	20	advisory	advisory	NOUN
gujaf-286	53	21	board	board	NOUN
gujaf-286	53	22	members	member	NOUN
gujaf-286	53	23	prof	prof	PROPN
gujaf-286	53	24	.	.	PUNCT
gujaf-286	54	1	kabiru	kabiru	PROPN
gujaf-286	54	2	isah	isah	PROPN
gujaf-286	54	3	dandago	dandago	PROPN
gujaf-286	54	4	,	,	PUNCT
gujaf-286	54	5	bayero	bayero	PROPN
gujaf-286	54	6	university	university	PROPN
gujaf-286	54	7	kano	kano	PROPN
gujaf-286	54	8	,	,	PUNCT
gujaf-286	54	9	kano	kano	PROPN
gujaf-286	54	10	state	state	PROPN
gujaf-286	54	11	.	.	PUNCT
gujaf-286	55	1	prof	prof	PROPN
gujaf-286	55	2	a	a	DET
gujaf-286	55	3	m	m	NOUN
gujaf-286	55	4	bashir	bashir	NOUN
gujaf-286	55	5	,	,	PUNCT
gujaf-286	55	6	usmanu	usmanu	PROPN
gujaf-286	55	7	danfodiyo	danfodiyo	PROPN
gujaf-286	55	8	university	university	PROPN
gujaf-286	55	9	sokoto	sokoto	PROPN
gujaf-286	55	10	,	,	PUNCT
gujaf-286	55	11	sokoto	sokoto	PROPN
gujaf-286	55	12	state	state	PROPN
gujaf-286	55	13	.	.	PUNCT
gujaf-286	56	1	prof	prof	PROPN
gujaf-286	56	2	.	.	PUNCT
gujaf-286	57	1	muhammad	muhammad	PROPN
gujaf-286	57	2	tanko	tanko	PROPN
gujaf-286	57	3	,	,	PUNCT
gujaf-286	57	4	kaduna	kaduna	PROPN
gujaf-286	57	5	state	state	PROPN
gujaf-286	57	6	university	university	PROPN
gujaf-286	57	7	,	,	PUNCT
gujaf-286	57	8	kaduna	kaduna	PROPN
gujaf-286	57	9	.	.	PROPN
gujaf-286	57	10	prof	prof	PROPN
gujaf-286	57	11	.	.	PUNCT
gujaf-286	57	12	bayero	bayero	PROPN
gujaf-286	58	1	a	a	DET
gujaf-286	58	2	m	m	NOUN
gujaf-286	58	3	sabir	sabir	NOUN
gujaf-286	58	4	,	,	PUNCT
gujaf-286	58	5	usmanu	usmanu	PROPN
gujaf-286	58	6	danfodiyo	danfodiyo	PROPN
gujaf-286	58	7	university	university	PROPN
gujaf-286	58	8	sokoto	sokoto	PROPN
gujaf-286	58	9	,	,	PUNCT
gujaf-286	58	10	sokoto	sokoto	PROPN
gujaf-286	58	11	state	state	PROPN
gujaf-286	58	12	.	.	PUNCT
gujaf-286	59	1	prof	prof	PROPN
gujaf-286	59	2	.	.	PUNCT
gujaf-286	60	1	aliyu	aliyu	PROPN
gujaf-286	60	2	sulaiman	sulaiman	PROPN
gujaf-286	60	3	kantudu	kantudu	PROPN
gujaf-286	60	4	,	,	PUNCT
gujaf-286	60	5	bayero	bayero	PROPN
gujaf-286	60	6	university	university	PROPN
gujaf-286	60	7	kano	kano	PROPN
gujaf-286	60	8	,	,	PUNCT
gujaf-286	60	9	kano	kano	PROPN
gujaf-286	60	10	state	state	PROPN
gujaf-286	60	11	.	.	PUNCT
gujaf-286	61	1	editorial	editorial	PROPN
gujaf-286	61	2	secretary	secretary	PROPN
gujaf-286	61	3	yazid	yazid	PROPN
gujaf-286	61	4	kabir	kabir	PROPN
gujaf-286	61	5	ibrahim	ibrahim	PROPN
gujaf-286	61	6	department	department	PROPN
gujaf-286	61	7	of	of	ADP
gujaf-286	61	8	accounting	accounting	NOUN
gujaf-286	61	9	and	and	CCONJ
gujaf-286	61	10	finance	finance	NOUN
gujaf-286	61	11	,	,	PUNCT
gujaf-286	61	12	federal	federal	ADJ
gujaf-286	61	13	university	university	NOUN
gujaf-286	61	14	gusau	gusau	PROPN
gujaf-286	61	15	,	,	PUNCT
gujaf-286	61	16	zamfara	zamfara	PROPN
gujaf-286	61	17	state	state	PROPN
gujaf-286	61	18	.	.	PUNCT
gujaf-286	62	1	gusau	gusau	PROPN
gujaf-286	62	2	journal	journal	PROPN
gujaf-286	62	3	of	of	ADP
gujaf-286	62	4	accounting	accounting	NOUN
gujaf-286	62	5	and	and	CCONJ
gujaf-286	62	6	finance	finance	NOUN
gujaf-286	62	7	,	,	PUNCT
gujaf-286	62	8	vol	vol	NOUN
gujaf-286	62	9	.	.	PROPN
gujaf-286	62	10	5	5	NUM
gujaf-286	62	11	,	,	PUNCT
gujaf-286	62	12	issue	issue	NOUN
gujaf-286	62	13	1	1	NUM
gujaf-286	62	14	,	,	PUNCT
gujaf-286	62	15	april	april	PROPN
gujaf-286	62	16	,	,	PUNCT
gujaf-286	62	17	2024	2024	NUM
gujaf-286	62	18	vii	vii	NOUN
gujaf-286	62	19	call	call	NOUN
gujaf-286	62	20	for	for	ADP
gujaf-286	62	21	papers	paper	NOUN
gujaf-286	62	22	the	the	DET
gujaf-286	62	23	editorial	editorial	ADJ
gujaf-286	62	24	board	board	NOUN
gujaf-286	62	25	of	of	ADP
gujaf-286	62	26	gusau	gusau	PROPN
gujaf-286	62	27	journal	journal	PROPN
gujaf-286	62	28	of	of	ADP
gujaf-286	62	29	accounting	accounting	NOUN
gujaf-286	62	30	and	and	CCONJ
gujaf-286	62	31	finance	finance	NOUN
gujaf-286	62	32	(	(	PUNCT
gujaf-286	62	33	gujaf	gujaf	NOUN
gujaf-286	62	34	)	)	PUNCT
gujaf-286	62	35	is	be	AUX
gujaf-286	62	36	hereby	hereby	ADV
gujaf-286	62	37	inviting	invite	VERB
gujaf-286	62	38	authors	author	NOUN
gujaf-286	62	39	to	to	PART
gujaf-286	62	40	submit	submit	VERB
gujaf-286	62	41	their	their	PRON
gujaf-286	62	42	unpublished	unpublished	ADJ
gujaf-286	62	43	manuscript	manuscript	NOUN
gujaf-286	62	44	for	for	ADP
gujaf-286	62	45	publication	publication	NOUN
gujaf-286	62	46	.	.	PUNCT
gujaf-286	63	1	the	the	DET
gujaf-286	63	2	journal	journal	NOUN
gujaf-286	63	3	is	be	AUX
gujaf-286	63	4	published	publish	VERB
gujaf-286	63	5	in	in	ADP
gujaf-286	63	6	two	two	NUM
gujaf-286	63	7	issues	issue	NOUN
gujaf-286	63	8	of	of	ADP
gujaf-286	63	9	april	april	PROPN
gujaf-286	63	10	and	and	CCONJ
gujaf-286	63	11	october	october	PROPN
gujaf-286	63	12	annually	annually	ADV
gujaf-286	63	13	.	.	PUNCT
gujaf-286	64	1	gujaf	gujaf	NOUN
gujaf-286	64	2	is	be	AUX
gujaf-286	64	3	a	a	DET
gujaf-286	64	4	double	double	ADJ
gujaf-286	64	5	-	-	PUNCT
gujaf-286	64	6	blind	blind	ADJ
gujaf-286	64	7	peer	peer	NOUN
gujaf-286	64	8	reviewed	review	VERB
gujaf-286	64	9	journal	journal	NOUN
gujaf-286	64	10	published	publish	VERB
gujaf-286	64	11	by	by	ADP
gujaf-286	64	12	the	the	DET
gujaf-286	64	13	department	department	NOUN
gujaf-286	64	14	of	of	ADP
gujaf-286	64	15	accounting	accounting	NOUN
gujaf-286	64	16	and	and	CCONJ
gujaf-286	64	17	finance	finance	NOUN
gujaf-286	64	18	,	,	PUNCT
gujaf-286	64	19	faculty	faculty	NOUN
gujaf-286	64	20	of	of	ADP
gujaf-286	64	21	management	management	NOUN
gujaf-286	64	22	and	and	CCONJ
gujaf-286	64	23	social	social	ADJ
gujaf-286	64	24	sciences	science	NOUN
gujaf-286	64	25	,	,	PUNCT
gujaf-286	64	26	federal	federal	ADJ
gujaf-286	64	27	university	university	NOUN
gujaf-286	64	28	gusau	gusau	NOUN
gujaf-286	64	29	,	,	PUNCT
gujaf-286	64	30	zamfara	zamfara	PROPN
gujaf-286	64	31	state	state	PROPN
gujaf-286	64	32	nigeria	nigeria	PROPN
gujaf-286	64	33	the	the	DET
gujaf-286	64	34	journal	journal	PROPN
gujaf-286	64	35	accepts	accept	VERB
gujaf-286	64	36	papers	paper	NOUN
gujaf-286	64	37	in	in	ADP
gujaf-286	64	38	all	all	DET
gujaf-286	64	39	areas	area	NOUN
gujaf-286	64	40	of	of	ADP
gujaf-286	64	41	accounting	accounting	NOUN
gujaf-286	64	42	and	and	CCONJ
gujaf-286	64	43	finance	finance	NOUN
gujaf-286	64	44	for	for	ADP
gujaf-286	64	45	publication	publication	NOUN
gujaf-286	64	46	which	which	PRON
gujaf-286	64	47	include	include	VERB
gujaf-286	64	48	:	:	PUNCT
gujaf-286	64	49	accounting	accounting	NOUN
gujaf-286	64	50	standards	standard	NOUN
gujaf-286	64	51	,	,	PUNCT
gujaf-286	64	52	accounting	account	VERB
gujaf-286	64	53	information	information	NOUN
gujaf-286	64	54	system	system	NOUN
gujaf-286	64	55	,	,	PUNCT
gujaf-286	64	56	financial	financial	ADJ
gujaf-286	64	57	reporting	reporting	NOUN
gujaf-286	64	58	,	,	PUNCT
gujaf-286	64	59	earnings	earning	NOUN
gujaf-286	64	60	management	management	NOUN
gujaf-286	64	61	,	,	PUNCT
gujaf-286	64	62	,	,	PUNCT
gujaf-286	64	63	auditing	auditing	NOUN
gujaf-286	64	64	and	and	CCONJ
gujaf-286	64	65	investigation	investigation	NOUN
gujaf-286	64	66	,	,	PUNCT
gujaf-286	64	67	auditing	auditing	NOUN
gujaf-286	64	68	and	and	CCONJ
gujaf-286	64	69	standards	standard	NOUN
gujaf-286	64	70	,	,	PUNCT
gujaf-286	64	71	public	public	ADJ
gujaf-286	64	72	sector	sector	NOUN
gujaf-286	64	73	accounting	accounting	NOUN
gujaf-286	64	74	and	and	CCONJ
gujaf-286	64	75	auditing	auditing	NOUN
gujaf-286	64	76	,	,	PUNCT
gujaf-286	64	77	taxation	taxation	NOUN
gujaf-286	64	78	and	and	CCONJ
gujaf-286	64	79	revenue	revenue	NOUN
gujaf-286	64	80	administration	administration	NOUN
gujaf-286	64	81	,	,	PUNCT
gujaf-286	64	82	corporate	corporate	ADJ
gujaf-286	64	83	governance	governance	NOUN
gujaf-286	64	84	issues	issue	NOUN
gujaf-286	64	85	,	,	PUNCT
gujaf-286	64	86	corporate	corporate	ADJ
gujaf-286	64	87	social	social	ADJ
gujaf-286	64	88	responsibility	responsibility	NOUN
gujaf-286	64	89	,	,	PUNCT
gujaf-286	64	90	sustainability	sustainability	NOUN
gujaf-286	64	91	and	and	CCONJ
gujaf-286	64	92	environmental	environmental	ADJ
gujaf-286	64	93	reporting	reporting	NOUN
gujaf-286	64	94	issue	issue	NOUN
gujaf-286	64	95	,	,	PUNCT
gujaf-286	64	96	information	information	NOUN
gujaf-286	64	97	and	and	CCONJ
gujaf-286	64	98	communication	communication	NOUN
gujaf-286	64	99	technology	technology	NOUN
gujaf-286	64	100	issues	issue	NOUN
gujaf-286	64	101	,	,	PUNCT
gujaf-286	64	102	bankruptcy	bankruptcy	NOUN
gujaf-286	64	103	prediction	prediction	NOUN
gujaf-286	64	104	,	,	PUNCT
gujaf-286	64	105	corporate	corporate	ADJ
gujaf-286	64	106	finance	finance	NOUN
gujaf-286	64	107	,	,	PUNCT
gujaf-286	64	108	personal	personal	ADJ
gujaf-286	64	109	finance	finance	NOUN
gujaf-286	64	110	,	,	PUNCT
gujaf-286	64	111	merger	merger	NOUN
gujaf-286	64	112	and	and	CCONJ
gujaf-286	64	113	acquisitions	acquisition	NOUN
gujaf-286	64	114	,	,	PUNCT
gujaf-286	64	115	capital	capital	NOUN
gujaf-286	64	116	structure	structure	NOUN
gujaf-286	64	117	,	,	PUNCT
gujaf-286	64	118	working	work	VERB
gujaf-286	64	119	capital	capital	NOUN
gujaf-286	64	120	management	management	NOUN
gujaf-286	64	121	,	,	PUNCT
gujaf-286	64	122	enterprises	enterprise	NOUN
gujaf-286	64	123	risk	risk	NOUN
gujaf-286	64	124	management	management	NOUN
gujaf-286	64	125	,	,	PUNCT
gujaf-286	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-286	64	127	,	,	PUNCT
gujaf-286	64	128	international	international	ADJ
gujaf-286	64	129	business	business	NOUN
gujaf-286	64	130	accounting	accounting	NOUN
gujaf-286	64	131	and	and	CCONJ
gujaf-286	64	132	finance	finance	NOUN
gujaf-286	64	133	,	,	PUNCT
gujaf-286	64	134	banking	banking	NOUN
gujaf-286	64	135	crises	crisis	NOUN
gujaf-286	64	136	,	,	PUNCT
gujaf-286	64	137	bank	bank	NOUN
gujaf-286	64	138	’s	’s	PART
gujaf-286	64	139	profitability	profitability	NOUN
gujaf-286	64	140	,	,	PUNCT
gujaf-286	64	141	risk	risk	NOUN
gujaf-286	64	142	and	and	CCONJ
gujaf-286	64	143	insurance	insurance	NOUN
gujaf-286	64	144	issue	issue	NOUN
gujaf-286	64	145	,	,	PUNCT
gujaf-286	64	146	islamic	islamic	ADJ
gujaf-286	64	147	finance	finance	NOUN
gujaf-286	64	148	,	,	PUNCT
gujaf-286	64	149	conventional	conventional	ADJ
gujaf-286	64	150	and	and	CCONJ
gujaf-286	64	151	islamic	islamic	ADJ
gujaf-286	64	152	banks	bank	NOUN
gujaf-286	64	153	and	and	CCONJ
gujaf-286	64	154	so	so	ADV
gujaf-286	64	155	forth	forth	ADV
gujaf-286	64	156	.	.	PUNCT
gujaf-286	65	1	guidelines	guideline	NOUN
gujaf-286	65	2	for	for	ADP
gujaf-286	65	3	submission	submission	NOUN
gujaf-286	65	4	and	and	CCONJ
gujaf-286	65	5	manuscript	manuscript	NOUN
gujaf-286	65	6	format	format	VERB
gujaf-286	65	7	the	the	DET
gujaf-286	65	8	submission	submission	NOUN
gujaf-286	65	9	language	language	NOUN
gujaf-286	65	10	is	be	AUX
gujaf-286	65	11	english	english	PROPN
gujaf-286	65	12	and	and	CCONJ
gujaf-286	65	13	must	must	AUX
gujaf-286	65	14	be	be	AUX
gujaf-286	65	15	a	a	DET
gujaf-286	65	16	well	well	ADV
gujaf-286	65	17	-	-	PUNCT
gujaf-286	65	18	researched	research	VERB
gujaf-286	65	19	original	original	ADJ
gujaf-286	65	20	manuscript	manuscript	NOUN
gujaf-286	65	21	that	that	PRON
gujaf-286	65	22	has	have	AUX
gujaf-286	65	23	not	not	PART
gujaf-286	65	24	previously	previously	ADV
gujaf-286	65	25	been	be	AUX
gujaf-286	65	26	submitted	submit	VERB
gujaf-286	65	27	elsewhere	elsewhere	ADV
gujaf-286	65	28	for	for	ADP
gujaf-286	65	29	publication	publication	NOUN
gujaf-286	65	30	.	.	PUNCT
gujaf-286	66	1	the	the	DET
gujaf-286	66	2	paper	paper	NOUN
gujaf-286	66	3	should	should	AUX
gujaf-286	66	4	not	not	PART
gujaf-286	66	5	exceed	exceed	VERB
gujaf-286	66	6	more	more	ADJ
gujaf-286	66	7	than	than	ADP
gujaf-286	66	8	15	15	NUM
gujaf-286	66	9	pages	page	NOUN
gujaf-286	66	10	on	on	ADP
gujaf-286	66	11	a4	a4	NOUN
gujaf-286	66	12	type	type	NOUN
gujaf-286	66	13	paper	paper	NOUN
gujaf-286	66	14	in	in	ADP
gujaf-286	66	15	ms	ms	ADJ
gujaf-286	66	16	-	-	PUNCT
gujaf-286	66	17	word	word	NOUN
gujaf-286	66	18	format	format	NOUN
gujaf-286	66	19	,	,	PUNCT
gujaf-286	66	20	1.5	1.5	NUM
gujaf-286	66	21	-	-	PUNCT
gujaf-286	66	22	line	line	NOUN
gujaf-286	66	23	spacing	spacing	NOUN
gujaf-286	66	24	,	,	PUNCT
gujaf-286	66	25	12	12	NUM
gujaf-286	66	26	font	font	NOUN
gujaf-286	66	27	size	size	NOUN
gujaf-286	66	28	in	in	ADP
gujaf-286	66	29	times	time	NOUN
gujaf-286	66	30	new	new	ADJ
gujaf-286	66	31	roman	roman	NOUN
gujaf-286	66	32	.	.	PUNCT
gujaf-286	67	1	manuscript	manuscript	NOUN
gujaf-286	67	2	should	should	AUX
gujaf-286	67	3	be	be	AUX
gujaf-286	67	4	tested	test	VERB
gujaf-286	67	5	for	for	ADP
gujaf-286	67	6	plagiarism	plagiarism	NOUN
gujaf-286	67	7	before	before	ADP
gujaf-286	67	8	submission	submission	NOUN
gujaf-286	67	9	,	,	PUNCT
gujaf-286	67	10	as	as	SCONJ
gujaf-286	67	11	the	the	DET
gujaf-286	67	12	maximum	maximum	ADJ
gujaf-286	67	13	similarity	similarity	NOUN
gujaf-286	67	14	index	index	NOUN
gujaf-286	67	15	acceptable	acceptable	ADJ
gujaf-286	67	16	by	by	ADP
gujaf-286	67	17	gujaf	gujaf	NOUN
gujaf-286	67	18	is	be	AUX
gujaf-286	67	19	25	25	NUM
gujaf-286	67	20	percent	percent	NOUN
gujaf-286	67	21	.	.	PUNCT
gujaf-286	68	1	furthermore	furthermore	ADV
gujaf-286	68	2	,	,	PUNCT
gujaf-286	68	3	the	the	DET
gujaf-286	68	4	length	length	NOUN
gujaf-286	68	5	of	of	ADP
gujaf-286	68	6	a	a	DET
gujaf-286	68	7	complete	complete	ADJ
gujaf-286	68	8	article	article	NOUN
gujaf-286	68	9	should	should	AUX
gujaf-286	68	10	not	not	PART
gujaf-286	68	11	exceed	exceed	VERB
gujaf-286	68	12	5000	5000	NUM
gujaf-286	68	13	words	word	NOUN
gujaf-286	68	14	including	include	VERB
gujaf-286	68	15	an	an	DET
gujaf-286	68	16	abstract	abstract	NOUN
gujaf-286	68	17	of	of	ADP
gujaf-286	68	18	not	not	PART
gujaf-286	68	19	more	more	ADJ
gujaf-286	68	20	than	than	ADP
gujaf-286	68	21	250	250	NUM
gujaf-286	68	22	words	word	NOUN
gujaf-286	68	23	with	with	ADP
gujaf-286	68	24	a	a	DET
gujaf-286	68	25	minimum	minimum	NOUN
gujaf-286	68	26	of	of	ADP
gujaf-286	68	27	four	four	NUM
gujaf-286	68	28	key	key	ADJ
gujaf-286	68	29	words	word	NOUN
gujaf-286	68	30	immediately	immediately	ADV
gujaf-286	68	31	after	after	ADP
gujaf-286	68	32	the	the	DET
gujaf-286	68	33	abstract	abstract	NOUN
gujaf-286	68	34	.	.	PUNCT
gujaf-286	69	1	all	all	DET
gujaf-286	69	2	references	reference	NOUN
gujaf-286	69	3	including	include	VERB
gujaf-286	69	4	in	in	ADP
gujaf-286	69	5	text	text	NOUN
gujaf-286	69	6	citation	citation	NOUN
gujaf-286	69	7	and	and	CCONJ
gujaf-286	69	8	reference	reference	NOUN
gujaf-286	69	9	list	list	NOUN
gujaf-286	69	10	,	,	PUNCT
gujaf-286	69	11	tables	table	NOUN
gujaf-286	69	12	and	and	CCONJ
gujaf-286	69	13	figures	figure	NOUN
gujaf-286	69	14	should	should	AUX
gujaf-286	69	15	be	be	AUX
gujaf-286	69	16	in	in	ADP
gujaf-286	69	17	line	line	NOUN
gujaf-286	69	18	with	with	ADP
gujaf-286	69	19	apa	apa	PROPN
gujaf-286	69	20	7th	7th	PROPN
gujaf-286	69	21	edition	edition	NOUN
gujaf-286	69	22	publication	publication	NOUN
gujaf-286	69	23	manual	manual	NOUN
gujaf-286	69	24	.	.	PUNCT
gujaf-286	70	1	finally	finally	ADV
gujaf-286	70	2	,	,	PUNCT
gujaf-286	70	3	manuscript	manuscript	NOUN
gujaf-286	70	4	should	should	AUX
gujaf-286	70	5	be	be	AUX
gujaf-286	70	6	send	send	VERB
gujaf-286	70	7	to	to	ADP
gujaf-286	70	8	our	our	PRON
gujaf-286	70	9	email	email	NOUN
gujaf-286	70	10	address	address	NOUN
gujaf-286	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-286	70	12	and	and	CCONJ
gujaf-286	70	13	a	a	DET
gujaf-286	70	14	copy	copy	NOUN
gujaf-286	70	15	to	to	ADP
gujaf-286	70	16	our	our	PRON
gujaf-286	70	17	website	website	NOUN
gujaf-286	70	18	on	on	ADP
gujaf-286	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-286	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-286	70	21	gusau	gusau	ADJ
gujaf-286	70	22	journal	journal	NOUN
gujaf-286	70	23	of	of	ADP
gujaf-286	70	24	accounting	accounting	NOUN
gujaf-286	70	25	and	and	CCONJ
gujaf-286	70	26	finance	finance	NOUN
gujaf-286	70	27	,	,	PUNCT
gujaf-286	70	28	vol	vol	NOUN
gujaf-286	70	29	.	.	PROPN
gujaf-286	70	30	5	5	NUM
gujaf-286	70	31	,	,	PUNCT
gujaf-286	70	32	issue	issue	NOUN
gujaf-286	70	33	1	1	NUM
gujaf-286	70	34	,	,	PUNCT
gujaf-286	70	35	april	april	PROPN
gujaf-286	70	36	,	,	PUNCT
gujaf-286	70	37	2024	2024	NUM
gujaf-286	70	38	viii	viii	ADJ
gujaf-286	70	39	publication	publication	NOUN
gujaf-286	70	40	procedure	procedure	NOUN
gujaf-286	70	41	after	after	ADP
gujaf-286	70	42	receiving	receive	VERB
gujaf-286	70	43	a	a	DET
gujaf-286	70	44	manuscript	manuscript	NOUN
gujaf-286	70	45	that	that	PRON
gujaf-286	70	46	is	be	AUX
gujaf-286	70	47	within	within	ADP
gujaf-286	70	48	the	the	DET
gujaf-286	70	49	similarity	similarity	NOUN
gujaf-286	70	50	index	index	NOUN
gujaf-286	70	51	threshold	threshold	NOUN
gujaf-286	70	52	,	,	PUNCT
gujaf-286	70	53	a	a	DET
gujaf-286	70	54	confirmation	confirmation	NOUN
gujaf-286	70	55	email	email	NOUN
gujaf-286	70	56	will	will	AUX
gujaf-286	70	57	be	be	AUX
gujaf-286	70	58	send	send	VERB
gujaf-286	70	59	together	together	ADV
gujaf-286	70	60	with	with	ADP
gujaf-286	70	61	a	a	DET
gujaf-286	70	62	request	request	NOUN
gujaf-286	70	63	to	to	PART
gujaf-286	70	64	pay	pay	VERB
gujaf-286	70	65	a	a	DET
gujaf-286	70	66	review	review	NOUN
gujaf-286	70	67	proceeding	proceeding	NOUN
gujaf-286	70	68	fee	fee	NOUN
gujaf-286	70	69	.	.	PUNCT
gujaf-286	71	1	at	at	ADP
gujaf-286	71	2	this	this	DET
gujaf-286	71	3	point	point	NOUN
gujaf-286	71	4	,	,	PUNCT
gujaf-286	71	5	the	the	DET
gujaf-286	71	6	editorial	editorial	ADJ
gujaf-286	71	7	board	board	NOUN
gujaf-286	71	8	will	will	AUX
gujaf-286	71	9	take	take	VERB
gujaf-286	71	10	a	a	DET
gujaf-286	71	11	decision	decision	NOUN
gujaf-286	71	12	on	on	ADP
gujaf-286	71	13	accepting	accept	VERB
gujaf-286	71	14	,	,	PUNCT
gujaf-286	71	15	rejecting	reject	VERB
gujaf-286	71	16	or	or	CCONJ
gujaf-286	71	17	making	make	VERB
gujaf-286	71	18	a	a	DET
gujaf-286	71	19	resubmission	resubmission	NOUN
gujaf-286	71	20	of	of	ADP
gujaf-286	71	21	the	the	DET
gujaf-286	71	22	manuscript	manuscript	NOUN
gujaf-286	71	23	based	base	VERB
gujaf-286	71	24	on	on	ADP
gujaf-286	71	25	the	the	DET
gujaf-286	71	26	outcome	outcome	NOUN
gujaf-286	71	27	of	of	ADP
gujaf-286	71	28	the	the	DET
gujaf-286	71	29	double	double	ADJ
gujaf-286	71	30	-	-	PUNCT
gujaf-286	71	31	blind	blind	ADJ
gujaf-286	71	32	peer	peer	NOUN
gujaf-286	71	33	review	review	NOUN
gujaf-286	71	34	.	.	PUNCT
gujaf-286	72	1	those	those	DET
gujaf-286	72	2	authors	author	NOUN
gujaf-286	72	3	whose	whose	DET
gujaf-286	72	4	manuscript	manuscript	NOUN
gujaf-286	72	5	were	be	AUX
gujaf-286	72	6	accepted	accept	VERB
gujaf-286	72	7	for	for	ADP
gujaf-286	72	8	publication	publication	NOUN
gujaf-286	72	9	will	will	AUX
gujaf-286	72	10	be	be	AUX
gujaf-286	72	11	asked	ask	VERB
gujaf-286	72	12	to	to	PART
gujaf-286	72	13	pay	pay	VERB
gujaf-286	72	14	a	a	DET
gujaf-286	72	15	publication	publication	NOUN
gujaf-286	72	16	fee	fee	NOUN
gujaf-286	72	17	,	,	PUNCT
gujaf-286	72	18	after	after	ADP
gujaf-286	72	19	effecting	effect	VERB
gujaf-286	72	20	all	all	DET
gujaf-286	72	21	suggested	suggest	VERB
gujaf-286	72	22	corrections	correction	NOUN
gujaf-286	72	23	and	and	CCONJ
gujaf-286	72	24	changes	change	NOUN
gujaf-286	72	25	made	make	VERB
gujaf-286	72	26	on	on	ADP
gujaf-286	72	27	the	the	DET
gujaf-286	72	28	manuscript	manuscript	NOUN
gujaf-286	72	29	.	.	PUNCT
gujaf-286	73	1	all	all	DET
gujaf-286	73	2	corrected	correct	VERB
gujaf-286	73	3	papers	paper	NOUN
gujaf-286	73	4	returned	return	VERB
gujaf-286	73	5	within	within	ADP
gujaf-286	73	6	the	the	DET
gujaf-286	73	7	specified	specify	VERB
gujaf-286	73	8	time	time	NOUN
gujaf-286	73	9	frame	frame	NOUN
gujaf-286	73	10	will	will	AUX
gujaf-286	73	11	be	be	AUX
gujaf-286	73	12	published	publish	VERB
gujaf-286	73	13	in	in	ADP
gujaf-286	73	14	that	that	DET
gujaf-286	73	15	issue	issue	NOUN
gujaf-286	73	16	.	.	PUNCT
gujaf-286	74	1	payment	payment	NOUN
gujaf-286	74	2	details	detail	NOUN
gujaf-286	74	3	bank	bank	NOUN
gujaf-286	74	4	:	:	PUNCT
gujaf-286	74	5	fcmb	fcmb	PROPN
gujaf-286	74	6	account	account	PROPN
gujaf-286	74	7	number	number	NOUN
gujaf-286	74	8	:	:	PUNCT
gujaf-286	74	9	7278465011	7278465011	NUM
gujaf-286	74	10	account	account	NOUN
gujaf-286	74	11	name	name	NOUN
gujaf-286	74	12	:	:	PUNCT
gujaf-286	74	13	gusau	gusau	PROPN
gujaf-286	74	14	journal	journal	NOUN
gujaf-286	74	15	of	of	ADP
gujaf-286	74	16	accounting	accounting	NOUN
gujaf-286	74	17	and	and	CCONJ
gujaf-286	74	18	finance	finance	NOUN
gujaf-286	74	19	for	for	ADP
gujaf-286	74	20	inquiry	inquiry	NOUN
gujaf-286	74	21	the	the	DET
gujaf-286	74	22	head	head	NOUN
gujaf-286	74	23	,	,	PUNCT
gujaf-286	74	24	department	department	NOUN
gujaf-286	74	25	of	of	ADP
gujaf-286	74	26	accounting	accounting	NOUN
gujaf-286	74	27	and	and	CCONJ
gujaf-286	74	28	finance	finance	NOUN
gujaf-286	74	29	,	,	PUNCT
gujaf-286	74	30	federal	federal	ADJ
gujaf-286	74	31	university	university	NOUN
gujaf-286	74	32	gusau	gusau	PROPN
gujaf-286	74	33	,	,	PUNCT
gujaf-286	74	34	zamfara	zamfara	PROPN
gujaf-286	74	35	state	state	PROPN
gujaf-286	74	36	.	.	PUNCT
gujaf-286	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-286	76	1	+2348069393824	+2348069393824	PRON
gujaf-286	76	2	for	for	ADP
gujaf-286	76	3	more	more	ADJ
gujaf-286	76	4	information	information	NOUN
gujaf-286	76	5	,	,	PUNCT
gujaf-286	76	6	contact	contact	VERB
gujaf-286	76	7	the	the	DET
gujaf-286	76	8	editor	editor	NOUN
gujaf-286	76	9	-	-	PUNCT
gujaf-286	76	10	in	in	ADP
gujaf-286	76	11	-	-	PUNCT
gujaf-286	76	12	chief	chief	NOUN
gujaf-286	76	13	on	on	ADP
gujaf-286	76	14	+2348067766435	+2348067766435	NUM
gujaf-286	76	15	the	the	DET
gujaf-286	76	16	associate	associate	ADJ
gujaf-286	76	17	editor	editor	NOUN
gujaf-286	76	18	on	on	ADP
gujaf-286	76	19	+2348036057525	+2348036057525	NUM
gujaf-286	76	20	or	or	CCONJ
gujaf-286	76	21	visit	visit	VERB
gujaf-286	76	22	our	our	PRON
gujaf-286	76	23	website	website	NOUN
gujaf-286	76	24	on	on	ADP
gujaf-286	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-286	76	26	or	or	CCONJ
gujaf-286	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-286	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-286	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-286	76	30	gusau	gusau	ADJ
gujaf-286	76	31	journal	journal	NOUN
gujaf-286	76	32	of	of	ADP
gujaf-286	76	33	accounting	accounting	NOUN
gujaf-286	76	34	and	and	CCONJ
gujaf-286	76	35	finance	finance	NOUN
gujaf-286	76	36	,	,	PUNCT
gujaf-286	76	37	vol	vol	NOUN
gujaf-286	76	38	.	.	PROPN
gujaf-286	76	39	5	5	NUM
gujaf-286	76	40	,	,	PUNCT
gujaf-286	76	41	issue	issue	NOUN
gujaf-286	76	42	1	1	NUM
gujaf-286	76	43	,	,	PUNCT
gujaf-286	76	44	april	april	PROPN
gujaf-286	76	45	,	,	PUNCT
gujaf-286	76	46	2024	2024	NUM
gujaf-286	76	47	ix	ix	ADP
gujaf-286	76	48	contents	content	NOUN
gujaf-286	76	49	impact	impact	NOUN
gujaf-286	76	50	of	of	ADP
gujaf-286	76	51	audit	audit	NOUN
gujaf-286	76	52	quality	quality	NOUN
gujaf-286	76	53	on	on	ADP
gujaf-286	76	54	earnings	earning	NOUN
gujaf-286	76	55	management	management	NOUN
gujaf-286	76	56	of	of	ADP
gujaf-286	76	57	consumer	consumer	NOUN
gujaf-286	76	58	goods	good	NOUN
gujaf-286	76	59	firms	firm	NOUN
gujaf-286	76	60	in	in	ADP
gujaf-286	76	61	nigeria	nigeria	PROPN
gujaf-286	76	62	sirajo	sirajo	PROPN
gujaf-286	76	63	bappah	bappah	PROPN
gujaf-286	76	64	,	,	PUNCT
gujaf-286	76	65	auwal	auwal	PROPN
gujaf-286	76	66	saad	saad	PROPN
gujaf-286	76	67	,	,	PUNCT
gujaf-286	76	68	shehu	shehu	PROPN
gujaf-286	76	69	usman	usman	PROPN
gujaf-286	76	70	hassan	hassan	PROPN
gujaf-286	76	71	phd	phd	PROPN
gujaf-286	76	72	,	,	PUNCT
gujaf-286	76	73	saidu	saidu	PROPN
gujaf-286	76	74	adamu	adamu	PROPN
gujaf-286	76	75	phd	phd	PROPN
gujaf-286	76	76	board	board	PROPN
gujaf-286	76	77	characteristics	characteristic	NOUN
gujaf-286	76	78	and	and	CCONJ
gujaf-286	76	79	corporate	corporate	ADJ
gujaf-286	76	80	social	social	ADJ
gujaf-286	76	81	responsibility	responsibility	NOUN
gujaf-286	76	82	of	of	ADP
gujaf-286	76	83	listed	list	VERB
gujaf-286	76	84	oil	oil	NOUN
gujaf-286	76	85	and	and	CCONJ
gujaf-286	76	86	gas	gas	NOUN
gujaf-286	76	87	companies	company	NOUN
gujaf-286	76	88	in	in	ADP
gujaf-286	76	89	nigerian	nigerian	PROPN
gujaf-286	76	90	.	.	PUNCT
gujaf-286	77	1	aliyu	aliyu	PROPN
gujaf-286	77	2	abubakar	abubakar	PROPN
gujaf-286	77	3	,	,	PUNCT
gujaf-286	77	4	yunusa	yunusa	PROPN
gujaf-286	77	5	nasiru	nasiru	PROPN
gujaf-286	77	6	phd	phd	PROPN
gujaf-286	77	7	,	,	PUNCT
gujaf-286	77	8	dr	dr	PROPN
gujaf-286	77	9	.	.	PROPN
gujaf-286	77	10	umar	umar	PROPN
gujaf-286	77	11	abubakar	abubakar	PROPN
gujaf-286	77	12	board	board	PROPN
gujaf-286	77	13	characteristics	characteristic	NOUN
gujaf-286	77	14	and	and	CCONJ
gujaf-286	77	15	audit	audit	NOUN
gujaf-286	77	16	quality	quality	NOUN
gujaf-286	77	17	of	of	ADP
gujaf-286	77	18	listed	list	VERB
gujaf-286	77	19	consumer	consumer	NOUN
gujaf-286	77	20	goods	good	NOUN
gujaf-286	77	21	firms	firm	NOUN
gujaf-286	77	22	in	in	ADP
gujaf-286	77	23	nigeria	nigeria	PROPN
gujaf-286	77	24	aliyu	aliyu	PROPN
gujaf-286	77	25	shehu	shehu	PROPN
gujaf-286	77	26	usman	usman	PROPN
gujaf-286	77	27	,	,	PUNCT
gujaf-286	77	28	danson	danson	PROPN
gujaf-286	77	29	andrew	andrew	PROPN
gujaf-286	77	30	,	,	PUNCT
gujaf-286	77	31	abdullahi	abdullahi	PROPN
gujaf-286	77	32	bala	bala	PROPN
gujaf-286	77	33	ado	ado	PROPN
gujaf-286	77	34	phd	phd	PROPN
gujaf-286	77	35	,	,	PUNCT
gujaf-286	77	36	ceo	ceo	NOUN
gujaf-286	77	37	characteristics	characteristic	NOUN
gujaf-286	77	38	and	and	CCONJ
gujaf-286	77	39	financial	financial	ADJ
gujaf-286	77	40	reporting	reporting	NOUN
gujaf-286	77	41	quality	quality	NOUN
gujaf-286	77	42	in	in	ADP
gujaf-286	77	43	listed	list	VERB
gujaf-286	77	44	consumer	consumer	NOUN
gujaf-286	77	45	goods	good	NOUN
gujaf-286	77	46	companies	company	NOUN
gujaf-286	77	47	in	in	ADP
gujaf-286	77	48	nigeria	nigeria	PROPN
gujaf-286	77	49	okika	okika	PROPN
gujaf-286	77	50	nkiru	nkiru	PROPN
gujaf-286	77	51	philomena	philomena	PROPN
gujaf-286	77	52	,	,	PUNCT
gujaf-286	77	53	oyeneye	oyeneye	PROPN
gujaf-286	77	54	temitope	temitope	PROPN
gujaf-286	77	55	esther	esther	NOUN
gujaf-286	77	56	,	,	PUNCT
gujaf-286	77	57	adedeji	adedeji	PROPN
gujaf-286	77	58	daniel	daniel	PROPN
gujaf-286	77	59	gbadebo	gbadebo	PROPN
gujaf-286	77	60	liquidity	liquidity	PROPN
gujaf-286	77	61	risk	risk	NOUN
gujaf-286	77	62	and	and	CCONJ
gujaf-286	77	63	financial	financial	ADJ
gujaf-286	77	64	performance	performance	NOUN
gujaf-286	77	65	of	of	ADP
gujaf-286	77	66	listed	list	VERB
gujaf-286	77	67	deposit	deposit	NOUN
gujaf-286	77	68	money	money	NOUN
gujaf-286	77	69	banks	bank	NOUN
gujaf-286	77	70	in	in	ADP
gujaf-286	77	71	nigeria	nigeria	PROPN
gujaf-286	77	72	bashir	bashir	PROPN
gujaf-286	77	73	abdulrauf	abdulrauf	PROPN
gujaf-286	77	74	mohammed	mohammed	PROPN
gujaf-286	77	75	,	,	PUNCT
gujaf-286	77	76	aliyu	aliyu	PROPN
gujaf-286	77	77	ahmed	ahme	VERB
gujaf-286	77	78	abdullah	abdullah	PROPN
gujaf-286	77	79	phd	phd	PROPN
gujaf-286	77	80	,	,	PUNCT
gujaf-286	77	81	prof	prof	PROPN
gujaf-286	77	82	.	.	PUNCT
gujaf-286	78	1	salisu	salisu	PROPN
gujaf-286	78	2	mamman	mamman	PROPN
gujaf-286	78	3	ibrahim	ibrahim	PROPN
gujaf-286	78	4	yusuf	yusuf	PROPN
gujaf-286	78	5	phd	phd	PROPN
gujaf-286	78	6	,	,	PUNCT
gujaf-286	78	7	suleiman	suleiman	PROPN
gujaf-286	78	8	salami	salami	PROPN
gujaf-286	78	9	phd	phd	PROPN
gujaf-286	78	10	information	information	NOUN
gujaf-286	78	11	asymmetry	asymmetry	NOUN
gujaf-286	78	12	and	and	CCONJ
gujaf-286	78	13	cost	cost	NOUN
gujaf-286	78	14	of	of	ADP
gujaf-286	78	15	capital	capital	NOUN
gujaf-286	78	16	:	:	PUNCT
gujaf-286	78	17	a	a	DET
gujaf-286	78	18	review	review	NOUN
gujaf-286	78	19	of	of	ADP
gujaf-286	78	20	empirical	empirical	ADJ
gujaf-286	78	21	evidence	evidence	NOUN
gujaf-286	78	22	sunusi	sunusi	PROPN
gujaf-286	78	23	ridwan	ridwan	PROPN
gujaf-286	78	24	ayagi	ayagi	PROPN
gujaf-286	78	25	phd	phd	PROPN
gujaf-286	78	26	,	,	PUNCT
gujaf-286	78	27	aca	aca	PROPN
gujaf-286	78	28	,	,	PUNCT
gujaf-286	78	29	rashida	rashida	PROPN
gujaf-286	78	30	lawal	lawal	PROPN
gujaf-286	78	31	,	,	PUNCT
gujaf-286	78	32	phd	phd	NOUN
gujaf-286	78	33	ownership	ownership	NOUN
gujaf-286	78	34	structure	structure	NOUN
gujaf-286	78	35	and	and	CCONJ
gujaf-286	78	36	female	female	ADJ
gujaf-286	78	37	inclusion	inclusion	NOUN
gujaf-286	78	38	of	of	ADP
gujaf-286	78	39	listed	list	VERB
gujaf-286	78	40	financial	financial	ADJ
gujaf-286	78	41	firms	firm	NOUN
gujaf-286	78	42	in	in	ADP
gujaf-286	78	43	nigeria	nigeria	PROPN
gujaf-286	78	44	gbemigun	gbemigun	PROPN
gujaf-286	78	45	catherine	catherine	PROPN
gujaf-286	78	46	omoleye	omoleye	PROPN
gujaf-286	78	47	,	,	PUNCT
gujaf-286	78	48	alade	alade	PROPN
gujaf-286	78	49	muyiwa	muyiwa	PROPN
gujaf-286	78	50	ezekiel	ezekiel	PROPN
gujaf-286	78	51	phd	phd	PROPN
gujaf-286	78	52	csr	csr	PROPN
gujaf-286	78	53	initiatives	initiative	NOUN
gujaf-286	78	54	and	and	CCONJ
gujaf-286	78	55	sustainability	sustainability	NOUN
gujaf-286	78	56	resilience	resilience	NOUN
gujaf-286	78	57	in	in	ADP
gujaf-286	78	58	nigeria	nigeria	PROPN
gujaf-286	78	59	's	's	PART
gujaf-286	78	60	oil	oil	NOUN
gujaf-286	78	61	and	and	CCONJ
gujaf-286	78	62	gas	gas	NOUN
gujaf-286	78	63	industry	industry	NOUN
gujaf-286	78	64	:	:	PUNCT
gujaf-286	78	65	a	a	DET
gujaf-286	78	66	pls	pls	ADJ
gujaf-286	78	67	-	-	PUNCT
gujaf-286	78	68	sem	sem	NOUN
gujaf-286	78	69	approach	approach	NOUN
gujaf-286	78	70	from	from	ADP
gujaf-286	78	71	local	local	ADJ
gujaf-286	78	72	communities	community	NOUN
gujaf-286	78	73	'	'	PART
gujaf-286	78	74	perspective	perspective	NOUN
gujaf-286	78	75	tajudeen	tajudeen	NUM
gujaf-286	78	76	alaburo	alaburo	PROPN
gujaf-286	78	77	,	,	PUNCT
gujaf-286	78	78	rofiat	rofiat	PROPN
gujaf-286	78	79	bolanle	bolanle	PROPN
gujaf-286	78	80	,	,	PUNCT
gujaf-286	78	81	abdussalam	abdussalam	PROPN
gujaf-286	78	82	,	,	PUNCT
gujaf-286	78	83	abdulrahman	abdulrahman	PROPN
gujaf-286	78	84	abubakar	abubakar	PROPN
gujaf-286	78	85	,	,	PUNCT
gujaf-286	78	86	tajudeen	tajudeen	PROPN
gujaf-286	78	87	,	,	PUNCT
gujaf-286	78	88	akeem	akeem	PROPN
gujaf-286	78	89	olamilekan	olamilekan	PROPN
gujaf-286	78	90	babatunde	babatunde	PROPN
gujaf-286	78	91	capital	capital	NOUN
gujaf-286	78	92	structure	structure	NOUN
gujaf-286	78	93	and	and	CCONJ
gujaf-286	78	94	the	the	DET
gujaf-286	78	95	financial	financial	ADJ
gujaf-286	78	96	performance	performance	NOUN
gujaf-286	78	97	of	of	ADP
gujaf-286	78	98	listed	list	VERB
gujaf-286	78	99	information	information	NOUN
gujaf-286	78	100	and	and	CCONJ
gujaf-286	78	101	communications	communication	NOUN
gujaf-286	78	102	technology	technology	NOUN
gujaf-286	78	103	firms	firm	NOUN
gujaf-286	78	104	in	in	ADP
gujaf-286	78	105	nigeria	nigeria	PROPN
gujaf-286	78	106	nasiru	nasiru	PROPN
gujaf-286	78	107	adamu	adamu	PROPN
gujaf-286	78	108	kanoma	kanoma	PROPN
gujaf-286	78	109	,	,	PUNCT
gujaf-286	78	110	nurudeen	nurudeen	ADJ
gujaf-286	78	111	usman	usman	PROPN
gujaf-286	78	112	miko	miko	PROPN
gujaf-286	78	113	,	,	PUNCT
gujaf-286	78	114	augustine	augustine	PROPN
gujaf-286	78	115	ayuba	ayuba	PROPN
gujaf-286	78	116	,	,	PUNCT
gujaf-286	78	117	idris	idris	PROPN
gujaf-286	78	118	mohammed	mohammed	PROPN
gujaf-286	78	119	,	,	PUNCT
gujaf-286	78	120	mark	mark	VERB
gujaf-286	78	121	g	g	PROPN
gujaf-286	78	122	,	,	PUNCT
gujaf-286	78	123	tagwai	tagwai	PROPN
gujaf-286	78	124	gusau	gusau	PROPN
gujaf-286	78	125	journal	journal	PROPN
gujaf-286	78	126	of	of	ADP
gujaf-286	78	127	accounting	accounting	NOUN
gujaf-286	78	128	and	and	CCONJ
gujaf-286	78	129	finance	finance	NOUN
gujaf-286	78	130	,	,	PUNCT
gujaf-286	78	131	vol	vol	NOUN
gujaf-286	78	132	.	.	PROPN
gujaf-286	78	133	5	5	NUM
gujaf-286	78	134	,	,	PUNCT
gujaf-286	78	135	issue	issue	NOUN
gujaf-286	78	136	1	1	NUM
gujaf-286	78	137	,	,	PUNCT
gujaf-286	78	138	april	april	PROPN
gujaf-286	78	139	,	,	PUNCT
gujaf-286	78	140	2024	2024	NUM
gujaf-286	78	141	x	x	SYM
gujaf-286	78	142	profitability	profitability	NOUN
gujaf-286	78	143	and	and	CCONJ
gujaf-286	78	144	turnover	turnover	NOUN
gujaf-286	78	145	appraisal	appraisal	NOUN
gujaf-286	78	146	of	of	ADP
gujaf-286	78	147	listed	list	VERB
gujaf-286	78	148	deposit	deposit	NOUN
gujaf-286	78	149	money	money	NOUN
gujaf-286	78	150	banks	bank	NOUN
gujaf-286	78	151	in	in	ADP
gujaf-286	78	152	nigeria	nigeria	PROPN
gujaf-286	78	153	odogu	odogu	PROPN
gujaf-286	78	154	,	,	PUNCT
gujaf-286	78	155	terry	terry	PROPN
gujaf-286	78	156	keme	keme	PROPN
gujaf-286	78	157	zuode	zuode	PROPN
gujaf-286	78	158	(	(	PUNCT
gujaf-286	78	159	phd	phd	NOUN
gujaf-286	78	160	)	)	PUNCT
gujaf-286	78	161	and	and	CCONJ
gujaf-286	78	162	koroye	koroye	PROPN
gujaf-286	78	163	,	,	PUNCT
gujaf-286	78	164	amapamo	amapamo	PROPN
gujaf-286	78	165	stephen	stephen	PROPN
gujaf-286	78	166	board	board	PROPN
gujaf-286	78	167	attributes	attribute	NOUN
gujaf-286	78	168	and	and	CCONJ
gujaf-286	78	169	timeliness	timeliness	NOUN
gujaf-286	78	170	of	of	ADP
gujaf-286	78	171	financial	financial	ADJ
gujaf-286	78	172	reports	report	NOUN
gujaf-286	78	173	of	of	ADP
gujaf-286	78	174	listed	list	VERB
gujaf-286	78	175	non	non	ADJ
gujaf-286	78	176	-	-	ADJ
gujaf-286	78	177	financial	financial	ADJ
gujaf-286	78	178	firms	firm	NOUN
gujaf-286	78	179	in	in	ADP
gujaf-286	78	180	nigeria	nigeria	PROPN
gujaf-286	78	181	rashida	rashida	PROPN
gujaf-286	78	182	lawal	lawal	PROPN
gujaf-286	78	183	phd	phd	PROPN
gujaf-286	78	184	and	and	CCONJ
gujaf-286	78	185	prof	prof	NOUN
gujaf-286	78	186	.	.	PUNCT
gujaf-286	79	1	kabir	kabir	PROPN
gujaf-286	79	2	hamid	hamid	PROPN
gujaf-286	79	3	tahir	tahir	PROPN
gujaf-286	79	4	board	board	PROPN
gujaf-286	79	5	independence	independence	NOUN
gujaf-286	79	6	and	and	CCONJ
gujaf-286	79	7	financial	financial	ADJ
gujaf-286	79	8	reporting	reporting	NOUN
gujaf-286	79	9	quality	quality	NOUN
gujaf-286	79	10	of	of	ADP
gujaf-286	79	11	listed	list	VERB
gujaf-286	79	12	oil	oil	NOUN
gujaf-286	79	13	and	and	CCONJ
gujaf-286	79	14	gas	gas	NOUN
gujaf-286	79	15	companies	company	NOUN
gujaf-286	79	16	in	in	ADP
gujaf-286	79	17	nigeria	nigeria	PROPN
gujaf-286	79	18	:	:	PUNCT
gujaf-286	79	19	moderated	moderate	VERB
gujaf-286	79	20	by	by	ADP
gujaf-286	79	21	firm	firm	ADJ
gujaf-286	79	22	size	size	NOUN
gujaf-286	79	23	adamu	adamu	PROPN
gujaf-286	79	24	lawal	lawal	PROPN
gujaf-286	79	25	bello	bello	PROPN
gujaf-286	79	26	,	,	PUNCT
gujaf-286	79	27	prof	prof	PROPN
gujaf-286	79	28	.	.	PUNCT
gujaf-286	80	1	j.	j.	PROPN
gujaf-286	80	2	okpanachi	okpanachi	PROPN
gujaf-286	80	3	,	,	PUNCT
gujaf-286	80	4	prof	prof	PROPN
gujaf-286	80	5	.	.	PUNCT
gujaf-286	81	1	t.	t.	PROPN
gujaf-286	81	2	nyor	nyor	PROPN
gujaf-286	81	3	and	and	CCONJ
gujaf-286	81	4	lateef	lateef	PROPN
gujaf-286	81	5	olumude	olumude	PROPN
gujaf-286	81	6	mustapha	mustapha	PROPN
gujaf-286	81	7	(	(	PUNCT
gujaf-286	81	8	ph.d	ph.d	PROPN
gujaf-286	81	9	)	)	PUNCT
gujaf-286	81	10	does	do	VERB
gujaf-286	81	11	esg	esg	PROPN
gujaf-286	81	12	investment	investment	NOUN
gujaf-286	81	13	impact	impact	NOUN
gujaf-286	81	14	the	the	DET
gujaf-286	81	15	financial	financial	ADJ
gujaf-286	81	16	sustainability	sustainability	NOUN
gujaf-286	81	17	of	of	ADP
gujaf-286	81	18	nigerian	nigerian	ADJ
gujaf-286	81	19	energy	energy	NOUN
gujaf-286	81	20	companies	company	NOUN
gujaf-286	81	21	:	:	PUNCT
gujaf-286	81	22	a	a	DET
gujaf-286	81	23	panel	panel	NOUN
gujaf-286	81	24	regression	regression	NOUN
gujaf-286	81	25	approach	approach	NOUN
gujaf-286	81	26	?	?	PUNCT
gujaf-286	82	1	tajudeen	tajudeen	NOUN
gujaf-286	82	2	alaburo	alaburo	PROPN
gujaf-286	82	3	,	,	PUNCT
gujaf-286	82	4	abdulsalam	abdulsalam	PROPN
gujaf-286	82	5	and	and	CCONJ
gujaf-286	82	6	adedeji	adedeji	PROPN
gujaf-286	82	7	daniel	daniel	PROPN
gujaf-286	82	8	gbadebo	gbadebo	PROPN
gujaf-286	82	9	board	board	PROPN
gujaf-286	82	10	attributes	attribute	NOUN
gujaf-286	82	11	and	and	CCONJ
gujaf-286	82	12	sustainability	sustainability	NOUN
gujaf-286	82	13	reporting	reporting	NOUN
gujaf-286	82	14	of	of	ADP
gujaf-286	82	15	listed	list	VERB
gujaf-286	82	16	firms	firm	NOUN
gujaf-286	82	17	in	in	ADP
gujaf-286	82	18	nigeria	nigeria	PROPN
gujaf-286	82	19	idris	idris	PROPN
gujaf-286	82	20	mohammed	mohammed	PROPN
gujaf-286	82	21	,	,	PUNCT
gujaf-286	82	22	bejamin	bejamin	PROPN
gujaf-286	82	23	k	k	PROPN
gujaf-286	82	24	,	,	PUNCT
gujaf-286	82	25	gugong	gugong	PROPN
gujaf-286	82	26	phd	phd	PROPN
gujaf-286	82	27	,	,	PUNCT
gujaf-286	82	28	rofiat	rofiat	PROPN
gujaf-286	82	29	adedokun	adedokun	PROPN
gujaf-286	82	30	,	,	PUNCT
gujaf-286	82	31	abdulrahman	abdulrahman	PROPN
gujaf-286	82	32	a	a	PRON
gujaf-286	82	33	,	,	PUNCT
gujaf-286	82	34	olorunloga	olorunloga	ADJ
gujaf-286	82	35	and	and	CCONJ
gujaf-286	82	36	mark	mark	NOUN
gujaf-286	82	37	,	,	PUNCT
gujaf-286	82	38	g	g	PROPN
gujaf-286	82	39	,	,	PUNCT
gujaf-286	82	40	tagwai	tagwai	PROPN
gujaf-286	82	41	mediating	mediate	VERB
gujaf-286	82	42	effect	effect	NOUN
gujaf-286	82	43	of	of	ADP
gujaf-286	82	44	internal	internal	ADJ
gujaf-286	82	45	auditors	auditor	NOUN
gujaf-286	82	46	’	’	PART
gujaf-286	82	47	ethical	ethical	ADJ
gujaf-286	82	48	conduct	conduct	NOUN
gujaf-286	82	49	on	on	ADP
gujaf-286	82	50	the	the	DET
gujaf-286	82	51	relationship	relationship	NOUN
gujaf-286	82	52	between	between	ADP
gujaf-286	82	53	usage	usage	NOUN
gujaf-286	82	54	of	of	ADP
gujaf-286	82	55	information	information	NOUN
gujaf-286	82	56	technology	technology	NOUN
gujaf-286	82	57	,	,	PUNCT
gujaf-286	82	58	management	management	NOUN
gujaf-286	82	59	support	support	NOUN
gujaf-286	82	60	for	for	ADP
gujaf-286	82	61	internal	internal	ADJ
gujaf-286	82	62	audit	audit	NOUN
gujaf-286	82	63	department	department	NOUN
gujaf-286	82	64	,	,	PUNCT
gujaf-286	82	65	and	and	CCONJ
gujaf-286	82	66	internal	internal	ADJ
gujaf-286	82	67	audit	audit	NOUN
gujaf-286	82	68	effectiveness	effectiveness	NOUN
gujaf-286	82	69	:	:	PUNCT
gujaf-286	82	70	a	a	DET
gujaf-286	82	71	conceptual	conceptual	ADJ
gujaf-286	82	72	framework	framework	NOUN
gujaf-286	82	73	nura	nura	PROPN
gujaf-286	82	74	badamasi	badamasi	PROPN
gujaf-286	82	75	,	,	PUNCT
gujaf-286	82	76	adura	adura	NOUN
gujaf-286	82	77	binti	binti	PROPN
gujaf-286	82	78	ahmad	ahmad	PROPN
gujaf-286	82	79	gusau	gusau	PROPN
gujaf-286	82	80	journal	journal	PROPN
gujaf-286	82	81	of	of	ADP
gujaf-286	82	82	accounting	accounting	NOUN
gujaf-286	82	83	and	and	CCONJ
gujaf-286	82	84	finance	finance	NOUN
gujaf-286	82	85	,	,	PUNCT
gujaf-286	82	86	vol	vol	NOUN
gujaf-286	82	87	.	.	PROPN
gujaf-286	82	88	5	5	NUM
gujaf-286	82	89	,	,	PUNCT
gujaf-286	82	90	issue	issue	NOUN
gujaf-286	82	91	1	1	NUM
gujaf-286	82	92	,	,	PUNCT
gujaf-286	82	93	april	april	PROPN
gujaf-286	82	94	,	,	PUNCT
gujaf-286	82	95	2024	2024	NUM
gujaf-286	82	96	258	258	NUM
gujaf-286	82	97	board	board	NOUN
gujaf-286	82	98	independence	independence	NOUN
gujaf-286	82	99	and	and	CCONJ
gujaf-286	82	100	financial	financial	ADJ
gujaf-286	82	101	reporting	reporting	NOUN
gujaf-286	82	102	quality	quality	NOUN
gujaf-286	82	103	of	of	ADP
gujaf-286	82	104	listed	list	VERB
gujaf-286	82	105	oil	oil	NOUN
gujaf-286	82	106	and	and	CCONJ
gujaf-286	82	107	gas	gas	NOUN
gujaf-286	82	108	companies	company	NOUN
gujaf-286	82	109	in	in	ADP
gujaf-286	82	110	nigeria	nigeria	PROPN
gujaf-286	82	111	moderated	moderate	VERB
gujaf-286	82	112	by	by	ADP
gujaf-286	82	113	firm	firm	ADJ
gujaf-286	82	114	size	size	NOUN
gujaf-286	82	115	adamu	adamu	PROPN
gujaf-286	82	116	lawal	lawal	PROPN
gujaf-286	82	117	bello	bello	PROPN
gujaf-286	82	118	national	national	PROPN
gujaf-286	82	119	board	board	PROPN
gujaf-286	82	120	for	for	ADP
gujaf-286	82	121	technical	technical	ADJ
gujaf-286	82	122	education	education	NOUN
gujaf-286	82	123	(	(	PUNCT
gujaf-286	82	124	nbte	nbte	PROPN
gujaf-286	82	125	)	)	PUNCT
gujaf-286	82	126	kaduna	kaduna	PROPN
gujaf-286	82	127	,	,	PUNCT
gujaf-286	82	128	nigeria	nigeria	PROPN
gujaf-286	82	129	.	.	PUNCT
gujaf-286	83	1	adamulbello@gmail.com	adamulbello@gmail.com	X
gujaf-286	84	1	prof	prof	PROPN
gujaf-286	84	2	.	.	PUNCT
gujaf-286	85	1	j.	j.	PROPN
gujaf-286	85	2	okpanachi	okpanachi	PROPN
gujaf-286	85	3	department	department	PROPN
gujaf-286	85	4	of	of	ADP
gujaf-286	85	5	accounting	accounting	NOUN
gujaf-286	85	6	,	,	PUNCT
gujaf-286	85	7	faculty	faculty	NOUN
gujaf-286	85	8	of	of	ADP
gujaf-286	85	9	management	management	NOUN
gujaf-286	85	10	sciences	sciences	PROPN
gujaf-286	85	11	,	,	PUNCT
gujaf-286	85	12	nigerian	nigerian	ADJ
gujaf-286	85	13	defence	defence	PROPN
gujaf-286	85	14	academy	academy	PROPN
gujaf-286	85	15	,	,	PUNCT
gujaf-286	85	16	kaduna	kaduna	PROPN
gujaf-286	85	17	,	,	PUNCT
gujaf-286	85	18	nigeria	nigeria	PROPN
gujaf-286	85	19	.	.	PUNCT
gujaf-286	86	1	okpasmg82@gmail.com	okpasmg82@gmail.com	PROPN
gujaf-286	86	2	prof	prof	PROPN
gujaf-286	86	3	.	.	PUNCT
gujaf-286	87	1	t.	t.	PROPN
gujaf-286	87	2	nyor	nyor	PROPN
gujaf-286	87	3	department	department	PROPN
gujaf-286	87	4	of	of	ADP
gujaf-286	87	5	accounting	accounting	NOUN
gujaf-286	87	6	,	,	PUNCT
gujaf-286	87	7	faculty	faculty	NOUN
gujaf-286	87	8	of	of	ADP
gujaf-286	87	9	management	management	NOUN
gujaf-286	87	10	sciences	sciences	PROPN
gujaf-286	87	11	,	,	PUNCT
gujaf-286	87	12	nigerian	nigerian	ADJ
gujaf-286	87	13	defence	defence	PROPN
gujaf-286	87	14	academy	academy	PROPN
gujaf-286	87	15	,	,	PUNCT
gujaf-286	87	16	kaduna	kaduna	PROPN
gujaf-286	87	17	,	,	PUNCT
gujaf-286	87	18	nigeria	nigeria	PROPN
gujaf-286	87	19	.	.	PUNCT
gujaf-286	88	1	tnyor@nda.edu.ng	tnyor@nda.edu.ng	PROPN
gujaf-286	88	2	lateef	lateef	PROPN
gujaf-286	88	3	olumude	olumude	PROPN
gujaf-286	88	4	mustapha	mustapha	PROPN
gujaf-286	88	5	(	(	PUNCT
gujaf-286	88	6	ph.d	ph.d	PROPN
gujaf-286	88	7	)	)	PUNCT
gujaf-286	88	8	department	department	NOUN
gujaf-286	88	9	of	of	ADP
gujaf-286	88	10	accounting	accounting	NOUN
gujaf-286	88	11	,	,	PUNCT
gujaf-286	88	12	faculty	faculty	NOUN
gujaf-286	88	13	of	of	ADP
gujaf-286	88	14	management	management	NOUN
gujaf-286	88	15	sciences	sciences	PROPN
gujaf-286	88	16	,	,	PUNCT
gujaf-286	88	17	nigerian	nigerian	ADJ
gujaf-286	88	18	defence	defence	PROPN
gujaf-286	88	19	academy	academy	PROPN
gujaf-286	88	20	,	,	PUNCT
gujaf-286	88	21	kaduna	kaduna	PROPN
gujaf-286	88	22	,	,	PUNCT
gujaf-286	88	23	nigeria	nigeria	PROPN
gujaf-286	88	24	.	.	PUNCT
gujaf-286	89	1	lomustapha@nda.edu.ng	lomustapha@nda.edu.ng	NOUN
gujaf-286	89	2	abstract	abstract	ADJ
gujaf-286	89	3	in	in	ADP
gujaf-286	89	4	the	the	DET
gujaf-286	89	5	dynamic	dynamic	ADJ
gujaf-286	89	6	landscape	landscape	NOUN
gujaf-286	89	7	of	of	ADP
gujaf-286	89	8	corporate	corporate	ADJ
gujaf-286	89	9	governance	governance	NOUN
gujaf-286	89	10	,	,	PUNCT
gujaf-286	89	11	the	the	DET
gujaf-286	89	12	interplay	interplay	NOUN
gujaf-286	89	13	between	between	ADP
gujaf-286	89	14	board	board	NOUN
gujaf-286	89	15	characteristics	characteristic	NOUN
gujaf-286	89	16	and	and	CCONJ
gujaf-286	89	17	financial	financial	ADJ
gujaf-286	89	18	reporting	reporting	NOUN
gujaf-286	89	19	quality	quality	NOUN
gujaf-286	89	20	stands	stand	VERB
gujaf-286	89	21	as	as	ADP
gujaf-286	89	22	a	a	DET
gujaf-286	89	23	focal	focal	ADJ
gujaf-286	89	24	point	point	NOUN
gujaf-286	89	25	for	for	ADP
gujaf-286	89	26	scholarly	scholarly	ADJ
gujaf-286	89	27	investigation	investigation	NOUN
gujaf-286	89	28	.	.	PUNCT
gujaf-286	90	1	this	this	DET
gujaf-286	90	2	study	study	NOUN
gujaf-286	90	3	investigates	investigate	VERB
gujaf-286	90	4	the	the	DET
gujaf-286	90	5	moderating	moderate	VERB
gujaf-286	90	6	effect	effect	NOUN
gujaf-286	90	7	of	of	ADP
gujaf-286	90	8	firm	firm	ADJ
gujaf-286	90	9	size	size	NOUN
gujaf-286	90	10	on	on	ADP
gujaf-286	90	11	the	the	DET
gujaf-286	90	12	relationship	relationship	NOUN
gujaf-286	90	13	between	between	ADP
gujaf-286	90	14	board	board	NOUN
gujaf-286	90	15	independence	independence	NOUN
gujaf-286	90	16	and	and	CCONJ
gujaf-286	90	17	financial	financial	ADJ
gujaf-286	90	18	reporting	reporting	NOUN
gujaf-286	90	19	quality	quality	NOUN
gujaf-286	90	20	of	of	ADP
gujaf-286	90	21	listed	list	VERB
gujaf-286	90	22	oil	oil	NOUN
gujaf-286	90	23	and	and	CCONJ
gujaf-286	90	24	gas	gas	NOUN
gujaf-286	90	25	companies	company	NOUN
gujaf-286	90	26	in	in	ADP
gujaf-286	90	27	nigeria	nigeria	PROPN
gujaf-286	90	28	.	.	PUNCT
gujaf-286	91	1	the	the	DET
gujaf-286	91	2	study	study	NOUN
gujaf-286	91	3	employs	employ	VERB
gujaf-286	91	4	a	a	DET
gujaf-286	91	5	quantitative	quantitative	ADJ
gujaf-286	91	6	research	research	NOUN
gujaf-286	91	7	design	design	NOUN
gujaf-286	91	8	and	and	CCONJ
gujaf-286	91	9	the	the	DET
gujaf-286	91	10	populations	population	NOUN
gujaf-286	91	11	of	of	ADP
gujaf-286	91	12	the	the	DET
gujaf-286	91	13	study	study	NOUN
gujaf-286	91	14	were	be	AUX
gujaf-286	91	15	all	all	DET
gujaf-286	91	16	the	the	DET
gujaf-286	91	17	oil	oil	NOUN
gujaf-286	91	18	and	and	CCONJ
gujaf-286	91	19	gas	gas	NOUN
gujaf-286	91	20	companies	company	NOUN
gujaf-286	91	21	listed	list	VERB
gujaf-286	91	22	on	on	ADP
gujaf-286	91	23	the	the	DET
gujaf-286	91	24	floor	floor	NOUN
gujaf-286	91	25	of	of	ADP
gujaf-286	91	26	nigerian	nigerian	ADJ
gujaf-286	91	27	exchange	exchange	NOUN
gujaf-286	91	28	group	group	NOUN
gujaf-286	91	29	from	from	ADP
gujaf-286	91	30	2012	2012	NUM
gujaf-286	91	31	to	to	ADP
gujaf-286	91	32	2021	2021	NUM
gujaf-286	91	33	.	.	PUNCT
gujaf-286	92	1	the	the	DET
gujaf-286	92	2	study	study	NOUN
gujaf-286	92	3	used	use	VERB
gujaf-286	92	4	ten	ten	NUM
gujaf-286	92	5	(	(	PUNCT
gujaf-286	92	6	10	10	NUM
gujaf-286	92	7	)	)	PUNCT
gujaf-286	92	8	oil	oil	NOUN
gujaf-286	92	9	and	and	CCONJ
gujaf-286	92	10	gas	gas	NOUN
gujaf-286	92	11	companies	company	NOUN
gujaf-286	92	12	as	as	ADP
gujaf-286	92	13	the	the	DET
gujaf-286	92	14	population	population	NOUN
gujaf-286	92	15	and	and	CCONJ
gujaf-286	92	16	sample	sample	NOUN
gujaf-286	92	17	size	size	NOUN
gujaf-286	92	18	.	.	PUNCT
gujaf-286	93	1	the	the	DET
gujaf-286	93	2	study	study	NOUN
gujaf-286	93	3	further	far	ADV
gujaf-286	93	4	used	use	VERB
gujaf-286	93	5	panel	panel	NOUN
gujaf-286	93	6	regression	regression	NOUN
gujaf-286	93	7	technique	technique	NOUN
gujaf-286	93	8	as	as	ADP
gujaf-286	93	9	method	method	NOUN
gujaf-286	93	10	for	for	ADP
gujaf-286	93	11	data	datum	NOUN
gujaf-286	93	12	analysis	analysis	NOUN
gujaf-286	93	13	.	.	PUNCT
gujaf-286	94	1	the	the	DET
gujaf-286	94	2	result	result	NOUN
gujaf-286	94	3	of	of	ADP
gujaf-286	94	4	the	the	DET
gujaf-286	94	5	direct	direct	ADJ
gujaf-286	94	6	relationship	relationship	NOUN
gujaf-286	94	7	revealed	reveal	VERB
gujaf-286	94	8	that	that	SCONJ
gujaf-286	94	9	board	board	NOUN
gujaf-286	94	10	independence	independence	NOUN
gujaf-286	94	11	and	and	CCONJ
gujaf-286	94	12	board	board	NOUN
gujaf-286	94	13	size	size	NOUN
gujaf-286	94	14	negatively	negatively	ADV
gujaf-286	94	15	and	and	CCONJ
gujaf-286	94	16	significantly	significantly	ADV
gujaf-286	94	17	influence	influence	VERB
gujaf-286	94	18	the	the	DET
gujaf-286	94	19	financial	financial	ADJ
gujaf-286	94	20	reporting	reporting	NOUN
gujaf-286	94	21	quality	quality	NOUN
gujaf-286	94	22	of	of	ADP
gujaf-286	94	23	listed	list	VERB
gujaf-286	94	24	oil	oil	NOUN
gujaf-286	94	25	and	and	CCONJ
gujaf-286	94	26	gas	gas	NOUN
gujaf-286	94	27	companies	company	NOUN
gujaf-286	94	28	in	in	ADP
gujaf-286	94	29	nigeria	nigeria	PROPN
gujaf-286	94	30	.	.	PUNCT
gujaf-286	95	1	in	in	ADP
gujaf-286	95	2	the	the	DET
gujaf-286	95	3	case	case	NOUN
gujaf-286	95	4	of	of	ADP
gujaf-286	95	5	moderated	moderated	ADJ
gujaf-286	95	6	effect	effect	NOUN
gujaf-286	95	7	,	,	PUNCT
gujaf-286	95	8	the	the	DET
gujaf-286	95	9	results	result	NOUN
gujaf-286	95	10	indicate	indicate	VERB
gujaf-286	95	11	that	that	DET
gujaf-286	95	12	firm	firm	ADJ
gujaf-286	95	13	size	size	NOUN
gujaf-286	95	14	does	do	AUX
gujaf-286	95	15	not	not	PART
gujaf-286	95	16	significantly	significantly	ADV
gujaf-286	95	17	moderate	moderate	VERB
gujaf-286	95	18	the	the	DET
gujaf-286	95	19	influence	influence	NOUN
gujaf-286	95	20	of	of	ADP
gujaf-286	95	21	board	board	NOUN
gujaf-286	95	22	independence	independence	NOUN
gujaf-286	95	23	on	on	ADP
gujaf-286	95	24	the	the	DET
gujaf-286	95	25	financial	financial	ADJ
gujaf-286	95	26	reporting	reporting	NOUN
gujaf-286	95	27	quality	quality	NOUN
gujaf-286	95	28	of	of	ADP
gujaf-286	95	29	listed	list	VERB
gujaf-286	95	30	oil	oil	NOUN
gujaf-286	95	31	and	and	CCONJ
gujaf-286	95	32	gas	gas	NOUN
gujaf-286	95	33	mailto:tnyor@nda.edu.ng	mailto:tnyor@nda.edu.ng	NOUN
gujaf-286	95	34	mailto:lomustapha@nda.edu.ng	mailto:lomustapha@nda.edu.ng	ADP
gujaf-286	95	35	gusau	gusau	ADJ
gujaf-286	95	36	journal	journal	NOUN
gujaf-286	95	37	of	of	ADP
gujaf-286	95	38	accounting	accounting	NOUN
gujaf-286	95	39	and	and	CCONJ
gujaf-286	95	40	finance	finance	NOUN
gujaf-286	95	41	,	,	PUNCT
gujaf-286	95	42	vol	vol	NOUN
gujaf-286	95	43	.	.	PROPN
gujaf-286	95	44	5	5	NUM
gujaf-286	95	45	,	,	PUNCT
gujaf-286	95	46	issue	issue	NOUN
gujaf-286	95	47	1	1	NUM
gujaf-286	95	48	,	,	PUNCT
gujaf-286	95	49	april	april	PROPN
gujaf-286	95	50	,	,	PUNCT
gujaf-286	95	51	2024	2024	NUM
gujaf-286	95	52	259	259	NUM
gujaf-286	95	53	companies	company	NOUN
gujaf-286	95	54	in	in	ADP
gujaf-286	95	55	nigeria	nigeria	PROPN
gujaf-286	95	56	.	.	PUNCT
gujaf-286	96	1	based	base	VERB
gujaf-286	96	2	on	on	ADP
gujaf-286	96	3	the	the	DET
gujaf-286	96	4	results	result	NOUN
gujaf-286	96	5	obtained	obtain	VERB
gujaf-286	96	6	,	,	PUNCT
gujaf-286	96	7	it	it	PRON
gujaf-286	96	8	can	can	AUX
gujaf-286	96	9	be	be	AUX
gujaf-286	96	10	concluded	conclude	VERB
gujaf-286	96	11	that	that	SCONJ
gujaf-286	96	12	the	the	DET
gujaf-286	96	13	interaction	interaction	NOUN
gujaf-286	96	14	between	between	ADP
gujaf-286	96	15	firm	firm	ADJ
gujaf-286	96	16	size	size	NOUN
gujaf-286	96	17	and	and	CCONJ
gujaf-286	96	18	board	board	NOUN
gujaf-286	96	19	independence	independence	NOUN
gujaf-286	96	20	does	do	AUX
gujaf-286	96	21	not	not	PART
gujaf-286	96	22	have	have	VERB
gujaf-286	96	23	a	a	DET
gujaf-286	96	24	significant	significant	ADJ
gujaf-286	96	25	impact	impact	NOUN
gujaf-286	96	26	on	on	ADP
gujaf-286	96	27	the	the	DET
gujaf-286	96	28	financial	financial	ADJ
gujaf-286	96	29	reporting	reporting	NOUN
gujaf-286	96	30	quality	quality	NOUN
gujaf-286	96	31	of	of	ADP
gujaf-286	96	32	listed	list	VERB
gujaf-286	96	33	oil	oil	NOUN
gujaf-286	96	34	and	and	CCONJ
gujaf-286	96	35	gas	gas	NOUN
gujaf-286	96	36	companies	company	NOUN
gujaf-286	96	37	in	in	ADP
gujaf-286	96	38	nigeria	nigeria	PROPN
gujaf-286	96	39	.	.	PUNCT
gujaf-286	97	1	based	base	VERB
gujaf-286	97	2	on	on	ADP
gujaf-286	97	3	the	the	DET
gujaf-286	97	4	findings	finding	NOUN
gujaf-286	97	5	,	,	PUNCT
gujaf-286	97	6	the	the	DET
gujaf-286	97	7	study	study	NOUN
gujaf-286	97	8	recommended	recommend	VERB
gujaf-286	97	9	that	that	SCONJ
gujaf-286	97	10	policymakers	policymaker	NOUN
gujaf-286	97	11	such	such	ADJ
gujaf-286	97	12	as	as	ADP
gujaf-286	97	13	financial	financial	ADJ
gujaf-286	97	14	reporting	reporting	NOUN
gujaf-286	97	15	council	council	NOUN
gujaf-286	97	16	and	and	CCONJ
gujaf-286	97	17	securities	securities	PROPN
gujaf-286	97	18	and	and	CCONJ
gujaf-286	97	19	exchange	exchange	PROPN
gujaf-286	97	20	commission	commission	NOUN
gujaf-286	97	21	should	should	AUX
gujaf-286	97	22	enforce	enforce	VERB
gujaf-286	97	23	the	the	DET
gujaf-286	97	24	code	code	NOUN
gujaf-286	97	25	of	of	ADP
gujaf-286	97	26	corporate	corporate	ADJ
gujaf-286	97	27	governance	governance	NOUN
gujaf-286	97	28	that	that	PRON
gujaf-286	97	29	will	will	AUX
gujaf-286	97	30	provide	provide	VERB
gujaf-286	97	31	for	for	ADP
gujaf-286	97	32	mandatory	mandatory	ADJ
gujaf-286	97	33	independent	independent	ADJ
gujaf-286	97	34	directors	director	NOUN
gujaf-286	97	35	with	with	ADP
gujaf-286	97	36	financial	financial	ADJ
gujaf-286	97	37	expertise	expertise	NOUN
gujaf-286	97	38	.	.	PUNCT
gujaf-286	98	1	secondly	secondly	ADV
gujaf-286	98	2	,	,	PUNCT
gujaf-286	98	3	the	the	DET
gujaf-286	98	4	firm	firm	ADJ
gujaf-286	98	5	size	size	NOUN
gujaf-286	98	6	should	should	AUX
gujaf-286	98	7	be	be	AUX
gujaf-286	98	8	properly	properly	ADV
gujaf-286	98	9	put	put	VERB
gujaf-286	98	10	into	into	ADP
gujaf-286	98	11	consideration	consideration	NOUN
gujaf-286	98	12	in	in	ADP
gujaf-286	98	13	constituting	constitute	VERB
gujaf-286	98	14	the	the	DET
gujaf-286	98	15	number	number	NOUN
gujaf-286	98	16	of	of	ADP
gujaf-286	98	17	non	non	ADJ
gujaf-286	98	18	-	-	ADJ
gujaf-286	98	19	executive	executive	ADJ
gujaf-286	98	20	directors	director	NOUN
gujaf-286	98	21	on	on	ADP
gujaf-286	98	22	the	the	DET
gujaf-286	98	23	board	board	NOUN
gujaf-286	98	24	of	of	ADP
gujaf-286	98	25	directors	director	NOUN
gujaf-286	98	26	of	of	ADP
gujaf-286	98	27	listed	list	VERB
gujaf-286	98	28	oil	oil	NOUN
gujaf-286	98	29	and	and	CCONJ
gujaf-286	98	30	gas	gas	NOUN
gujaf-286	98	31	companies	company	NOUN
gujaf-286	98	32	in	in	ADP
gujaf-286	98	33	nigeria	nigeria	PROPN
gujaf-286	98	34	.	.	PUNCT
gujaf-286	99	1	keywords	keyword	NOUN
gujaf-286	99	2	:	:	PUNCT
gujaf-286	99	3	board	board	NOUN
gujaf-286	99	4	independence	independence	NOUN
gujaf-286	99	5	,	,	PUNCT
gujaf-286	99	6	firm	firm	ADJ
gujaf-286	99	7	size	size	NOUN
gujaf-286	99	8	,	,	PUNCT
gujaf-286	99	9	financial	financial	ADJ
gujaf-286	99	10	reporting	reporting	NOUN
gujaf-286	99	11	quality	quality	NOUN
gujaf-286	99	12	and	and	CCONJ
gujaf-286	99	13	board	board	NOUN
gujaf-286	99	14	size	size	NOUN
gujaf-286	99	15	1	1	NUM
gujaf-286	99	16	.	.	PUNCT
gujaf-286	99	17	introduction	introduction	NOUN
gujaf-286	99	18	the	the	DET
gujaf-286	99	19	nigerian	nigerian	ADJ
gujaf-286	99	20	oil	oil	NOUN
gujaf-286	99	21	and	and	CCONJ
gujaf-286	99	22	gas	gas	NOUN
gujaf-286	99	23	industry	industry	NOUN
gujaf-286	99	24	plays	play	VERB
gujaf-286	99	25	a	a	DET
gujaf-286	99	26	significant	significant	ADJ
gujaf-286	99	27	role	role	NOUN
gujaf-286	99	28	in	in	ADP
gujaf-286	99	29	the	the	DET
gujaf-286	99	30	country	country	NOUN
gujaf-286	99	31	's	's	PART
gujaf-286	99	32	economy	economy	NOUN
gujaf-286	99	33	by	by	ADP
gujaf-286	99	34	making	make	VERB
gujaf-286	99	35	substantial	substantial	ADJ
gujaf-286	99	36	contributions	contribution	NOUN
gujaf-286	99	37	to	to	ADP
gujaf-286	99	38	its	its	PRON
gujaf-286	99	39	gross	gross	ADJ
gujaf-286	99	40	domestic	domestic	ADJ
gujaf-286	99	41	product	product	NOUN
gujaf-286	99	42	and	and	CCONJ
gujaf-286	99	43	serving	serve	VERB
gujaf-286	99	44	as	as	ADP
gujaf-286	99	45	a	a	DET
gujaf-286	99	46	major	major	ADJ
gujaf-286	99	47	source	source	NOUN
gujaf-286	99	48	of	of	ADP
gujaf-286	99	49	government	government	NOUN
gujaf-286	99	50	revenue	revenue	NOUN
gujaf-286	99	51	.	.	PUNCT
gujaf-286	100	1	therefore	therefore	ADV
gujaf-286	100	2	,	,	PUNCT
gujaf-286	100	3	ensuring	ensure	VERB
gujaf-286	100	4	high	high	ADJ
gujaf-286	100	5	-	-	PUNCT
gujaf-286	100	6	quality	quality	NOUN
gujaf-286	100	7	financial	financial	ADJ
gujaf-286	100	8	reporting	reporting	NOUN
gujaf-286	100	9	is	be	AUX
gujaf-286	100	10	crucial	crucial	ADJ
gujaf-286	100	11	in	in	ADP
gujaf-286	100	12	this	this	DET
gujaf-286	100	13	sector	sector	NOUN
gujaf-286	100	14	to	to	PART
gujaf-286	100	15	maintain	maintain	VERB
gujaf-286	100	16	investor	investor	NOUN
gujaf-286	100	17	confidence	confidence	NOUN
gujaf-286	100	18	,	,	PUNCT
gujaf-286	100	19	attract	attract	VERB
gujaf-286	100	20	foreign	foreign	ADJ
gujaf-286	100	21	investments	investment	NOUN
gujaf-286	100	22	,	,	PUNCT
gujaf-286	100	23	and	and	CCONJ
gujaf-286	100	24	promote	promote	VERB
gujaf-286	100	25	transparency	transparency	NOUN
gujaf-286	100	26	and	and	CCONJ
gujaf-286	100	27	accountability	accountability	NOUN
gujaf-286	100	28	.	.	PUNCT
gujaf-286	101	1	recent	recent	ADJ
gujaf-286	101	2	academic	academic	ADJ
gujaf-286	101	3	research	research	NOUN
gujaf-286	101	4	and	and	CCONJ
gujaf-286	101	5	professional	professional	ADJ
gujaf-286	101	6	attention	attention	NOUN
gujaf-286	101	7	have	have	AUX
gujaf-286	101	8	focused	focus	VERB
gujaf-286	101	9	on	on	ADP
gujaf-286	101	10	understanding	understand	VERB
gujaf-286	101	11	the	the	DET
gujaf-286	101	12	importance	importance	NOUN
gujaf-286	101	13	of	of	ADP
gujaf-286	101	14	financial	financial	ADJ
gujaf-286	101	15	reporting	reporting	NOUN
gujaf-286	101	16	quality	quality	NOUN
gujaf-286	101	17	(	(	PUNCT
gujaf-286	101	18	al	al	PROPN
gujaf-286	101	19	-	-	PUNCT
gujaf-286	101	20	dmour	dmour	PROPN
gujaf-286	101	21	et	et	PROPN
gujaf-286	101	22	al	al	PROPN
gujaf-286	101	23	.	.	PROPN
gujaf-286	101	24	,	,	PUNCT
gujaf-286	101	25	2018	2018	NUM
gujaf-286	101	26	;	;	PUNCT
gujaf-286	101	27	pourabdolahian	pourabdolahian	PROPN
gujaf-286	101	28	&	&	CCONJ
gujaf-286	101	29	kordlouie	kordlouie	PROPN
gujaf-286	101	30	,	,	PUNCT
gujaf-286	101	31	2019	2019	NUM
gujaf-286	101	32	)	)	PUNCT
gujaf-286	101	33	.	.	PUNCT
gujaf-286	102	1	engaging	engage	VERB
gujaf-286	102	2	in	in	ADP
gujaf-286	102	3	research	research	NOUN
gujaf-286	102	4	to	to	PART
gujaf-286	102	5	understand	understand	VERB
gujaf-286	102	6	the	the	DET
gujaf-286	102	7	factors	factor	NOUN
gujaf-286	102	8	influencing	influence	VERB
gujaf-286	102	9	financial	financial	ADJ
gujaf-286	102	10	reporting	reporting	NOUN
gujaf-286	102	11	quality	quality	NOUN
gujaf-286	102	12	is	be	AUX
gujaf-286	102	13	a	a	DET
gujaf-286	102	14	valuable	valuable	ADJ
gujaf-286	102	15	pursuit	pursuit	NOUN
gujaf-286	102	16	,	,	PUNCT
gujaf-286	102	17	as	as	SCONJ
gujaf-286	102	18	it	it	PRON
gujaf-286	102	19	contributes	contribute	VERB
gujaf-286	102	20	to	to	ADP
gujaf-286	102	21	the	the	DET
gujaf-286	102	22	provision	provision	NOUN
gujaf-286	102	23	of	of	ADP
gujaf-286	102	24	highquality	highquality	NOUN
gujaf-286	102	25	financial	financial	ADJ
gujaf-286	102	26	information	information	NOUN
gujaf-286	102	27	.	.	PUNCT
gujaf-286	103	1	this	this	PRON
gujaf-286	103	2	,	,	PUNCT
gujaf-286	103	3	in	in	ADP
gujaf-286	103	4	turn	turn	NOUN
gujaf-286	103	5	,	,	PUNCT
gujaf-286	103	6	has	have	VERB
gujaf-286	103	7	a	a	DET
gujaf-286	103	8	positive	positive	ADJ
gujaf-286	103	9	impact	impact	NOUN
gujaf-286	103	10	on	on	ADP
gujaf-286	103	11	capital	capital	NOUN
gujaf-286	103	12	providers	provider	NOUN
gujaf-286	103	13	and	and	CCONJ
gujaf-286	103	14	other	other	ADJ
gujaf-286	103	15	stakeholders	stakeholder	NOUN
gujaf-286	103	16	,	,	PUNCT
gujaf-286	103	17	influencing	influence	VERB
gujaf-286	103	18	their	their	PRON
gujaf-286	103	19	decisions	decision	NOUN
gujaf-286	103	20	related	relate	VERB
gujaf-286	103	21	to	to	ADP
gujaf-286	103	22	investment	investment	NOUN
gujaf-286	103	23	,	,	PUNCT
gujaf-286	103	24	credit	credit	NOUN
gujaf-286	103	25	,	,	PUNCT
gujaf-286	103	26	and	and	CCONJ
gujaf-286	103	27	resource	resource	NOUN
gujaf-286	103	28	allocation	allocation	NOUN
gujaf-286	103	29	,	,	PUNCT
gujaf-286	103	30	ultimately	ultimately	ADV
gujaf-286	103	31	enhancing	enhance	VERB
gujaf-286	103	32	market	market	NOUN
gujaf-286	103	33	efficiency	efficiency	NOUN
gujaf-286	103	34	.	.	PUNCT
gujaf-286	104	1	the	the	DET
gujaf-286	104	2	global	global	ADJ
gujaf-286	104	3	economic	economic	ADJ
gujaf-286	104	4	crisis	crisis	NOUN
gujaf-286	104	5	and	and	CCONJ
gujaf-286	104	6	the	the	DET
gujaf-286	104	7	failures	failure	NOUN
gujaf-286	104	8	of	of	ADP
gujaf-286	104	9	prominent	prominent	ADJ
gujaf-286	104	10	firms	firm	NOUN
gujaf-286	104	11	like	like	ADP
gujaf-286	104	12	enron	enron	PROPN
gujaf-286	104	13	,	,	PUNCT
gujaf-286	104	14	world.com	world.com	PROPN
gujaf-286	104	15	,	,	PUNCT
gujaf-286	104	16	and	and	CCONJ
gujaf-286	104	17	pamalat	pamalat	NOUN
gujaf-286	104	18	in	in	ADP
gujaf-286	104	19	the	the	DET
gujaf-286	104	20	early	early	ADJ
gujaf-286	104	21	2000s	2000s	NUM
gujaf-286	104	22	,	,	PUNCT
gujaf-286	104	23	along	along	ADP
gujaf-286	104	24	with	with	ADP
gujaf-286	104	25	their	their	PRON
gujaf-286	104	26	external	external	ADJ
gujaf-286	104	27	auditors	auditor	NOUN
gujaf-286	104	28	,	,	PUNCT
gujaf-286	104	29	have	have	AUX
gujaf-286	104	30	raised	raise	VERB
gujaf-286	104	31	concerns	concern	NOUN
gujaf-286	104	32	about	about	ADP
gujaf-286	104	33	the	the	DET
gujaf-286	104	34	integrity	integrity	NOUN
gujaf-286	104	35	of	of	ADP
gujaf-286	104	36	the	the	DET
gujaf-286	104	37	accounting	accounting	NOUN
gujaf-286	104	38	profession	profession	NOUN
gujaf-286	104	39	.	.	PUNCT
gujaf-286	105	1	researchers	researcher	NOUN
gujaf-286	105	2	worldwide	worldwide	ADV
gujaf-286	105	3	have	have	AUX
gujaf-286	105	4	attributed	attribute	VERB
gujaf-286	105	5	the	the	DET
gujaf-286	105	6	failure	failure	NOUN
gujaf-286	105	7	of	of	ADP
gujaf-286	105	8	these	these	DET
gujaf-286	105	9	firms	firm	NOUN
gujaf-286	105	10	to	to	ADP
gujaf-286	105	11	non	non	ADJ
gujaf-286	105	12	-	-	NOUN
gujaf-286	105	13	adherence	adherence	NOUN
gujaf-286	105	14	to	to	ADP
gujaf-286	105	15	ethical	ethical	ADJ
gujaf-286	105	16	standards	standard	NOUN
gujaf-286	105	17	and	and	CCONJ
gujaf-286	105	18	poor	poor	ADJ
gujaf-286	105	19	corporate	corporate	ADJ
gujaf-286	105	20	governance	governance	NOUN
gujaf-286	105	21	mechanisms	mechanism	NOUN
gujaf-286	105	22	(	(	PUNCT
gujaf-286	105	23	aifuwa	aifuwa	PROPN
gujaf-286	105	24	&	&	CCONJ
gujaf-286	105	25	embele	embele	PROPN
gujaf-286	105	26	,	,	PUNCT
gujaf-286	105	27	2019	2019	NUM
gujaf-286	105	28	;	;	PUNCT
gujaf-286	105	29	aifuwa	aifuwa	PROPN
gujaf-286	105	30	et	et	PROPN
gujaf-286	105	31	al	al	PROPN
gujaf-286	105	32	.	.	PROPN
gujaf-286	105	33	,	,	PUNCT
gujaf-286	105	34	2018	2018	NUM
gujaf-286	105	35	;	;	PUNCT
gujaf-286	105	36	akeju	akeju	PROPN
gujaf-286	105	37	&	&	CCONJ
gujaf-286	105	38	babatunde	babatunde	PROPN
gujaf-286	105	39	,	,	PUNCT
gujaf-286	105	40	2017	2017	NUM
gujaf-286	105	41	)	)	PUNCT
gujaf-286	105	42	.	.	PUNCT
gujaf-286	106	1	the	the	DET
gujaf-286	106	2	board	board	NOUN
gujaf-286	106	3	of	of	ADP
gujaf-286	106	4	directors	director	NOUN
gujaf-286	106	5	plays	play	VERB
gujaf-286	106	6	a	a	DET
gujaf-286	106	7	critical	critical	ADJ
gujaf-286	106	8	role	role	NOUN
gujaf-286	106	9	in	in	ADP
gujaf-286	106	10	business	business	NOUN
gujaf-286	106	11	operations	operation	NOUN
gujaf-286	106	12	,	,	PUNCT
gujaf-286	106	13	including	include	VERB
gujaf-286	106	14	management	management	NOUN
gujaf-286	106	15	monitoring	monitoring	NOUN
gujaf-286	106	16	,	,	PUNCT
gujaf-286	106	17	corporate	corporate	ADJ
gujaf-286	106	18	policy	policy	NOUN
gujaf-286	106	19	formulation	formulation	NOUN
gujaf-286	106	20	,	,	PUNCT
gujaf-286	106	21	strategic	strategic	ADJ
gujaf-286	106	22	planning	planning	NOUN
gujaf-286	106	23	approval	approval	NOUN
gujaf-286	106	24	,	,	PUNCT
gujaf-286	106	25	management	management	NOUN
gujaf-286	106	26	recruitment	recruitment	NOUN
gujaf-286	106	27	and	and	CCONJ
gujaf-286	106	28	removal	removal	NOUN
gujaf-286	106	29	,	,	PUNCT
gujaf-286	106	30	succession	succession	NOUN
gujaf-286	106	31	planning	planning	NOUN
gujaf-286	106	32	,	,	PUNCT
gujaf-286	106	33	resource	resource	NOUN
gujaf-286	106	34	provision	provision	NOUN
gujaf-286	106	35	,	,	PUNCT
gujaf-286	106	36	board	board	NOUN
gujaf-286	106	37	size	size	NOUN
gujaf-286	106	38	determination	determination	NOUN
gujaf-286	106	39	,	,	PUNCT
gujaf-286	106	40	and	and	CCONJ
gujaf-286	106	41	nomination	nomination	NOUN
gujaf-286	106	42	of	of	ADP
gujaf-286	106	43	new	new	ADJ
gujaf-286	106	44	members	member	NOUN
gujaf-286	106	45	(	(	PUNCT
gujaf-286	106	46	oyedokun	oyedokun	NOUN
gujaf-286	106	47	,	,	PUNCT
gujaf-286	106	48	2019	2019	NUM
gujaf-286	106	49	)	)	PUNCT
gujaf-286	106	50	.	.	PUNCT
gujaf-286	107	1	the	the	DET
gujaf-286	107	2	ability	ability	NOUN
gujaf-286	107	3	of	of	ADP
gujaf-286	107	4	the	the	DET
gujaf-286	107	5	board	board	NOUN
gujaf-286	107	6	to	to	PART
gujaf-286	107	7	effectively	effectively	ADV
gujaf-286	107	8	monitor	monitor	VERB
gujaf-286	107	9	the	the	DET
gujaf-286	107	10	top	top	ADJ
gujaf-286	107	11	management	management	NOUN
gujaf-286	107	12	and	and	CCONJ
gujaf-286	107	13	to	to	PART
gujaf-286	107	14	investigate	investigate	VERB
gujaf-286	107	15	the	the	DET
gujaf-286	107	16	agency	agency	NOUN
gujaf-286	107	17	problems	problem	NOUN
gujaf-286	107	18	is	be	AUX
gujaf-286	107	19	greatly	greatly	ADV
gujaf-286	107	20	dependent	dependent	ADJ
gujaf-286	107	21	in	in	ADP
gujaf-286	107	22	the	the	DET
gujaf-286	107	23	board	board	NOUN
gujaf-286	107	24	independence	independence	NOUN
gujaf-286	107	25	as	as	SCONJ
gujaf-286	107	26	the	the	DET
gujaf-286	107	27	outside	outside	ADJ
gujaf-286	107	28	directors	director	NOUN
gujaf-286	107	29	have	have	VERB
gujaf-286	107	30	absolutely	absolutely	ADV
gujaf-286	107	31	to	to	PART
gujaf-286	107	32	stake	stake	VERB
gujaf-286	107	33	in	in	ADP
gujaf-286	107	34	the	the	DET
gujaf-286	107	35	firm	firm	NOUN
gujaf-286	107	36	(	(	PUNCT
gujaf-286	107	37	altuwajiri	altuwajiri	NOUN
gujaf-286	107	38	&	&	CCONJ
gujaf-286	107	39	kalyanaraman	kalyanaraman	PROPN
gujaf-286	107	40	,	,	PUNCT
gujaf-286	107	41	2016	2016	NUM
gujaf-286	107	42	)	)	PUNCT
gujaf-286	107	43	.	.	PUNCT
gujaf-286	108	1	gusau	gusau	PROPN
gujaf-286	108	2	journal	journal	PROPN
gujaf-286	108	3	of	of	ADP
gujaf-286	108	4	accounting	accounting	NOUN
gujaf-286	108	5	and	and	CCONJ
gujaf-286	108	6	finance	finance	NOUN
gujaf-286	108	7	,	,	PUNCT
gujaf-286	108	8	vol	vol	NOUN
gujaf-286	108	9	.	.	PROPN
gujaf-286	108	10	5	5	NUM
gujaf-286	108	11	,	,	PUNCT
gujaf-286	108	12	issue	issue	NOUN
gujaf-286	108	13	1	1	NUM
gujaf-286	108	14	,	,	PUNCT
gujaf-286	108	15	april	april	PROPN
gujaf-286	108	16	,	,	PUNCT
gujaf-286	108	17	2024	2024	NUM
gujaf-286	108	18	260	260	NUM
gujaf-286	108	19	though	though	SCONJ
gujaf-286	108	20	previous	previous	ADJ
gujaf-286	108	21	studies	study	NOUN
gujaf-286	108	22	have	have	AUX
gujaf-286	108	23	explored	explore	VERB
gujaf-286	108	24	the	the	DET
gujaf-286	108	25	relationship	relationship	NOUN
gujaf-286	108	26	between	between	ADP
gujaf-286	108	27	board	board	NOUN
gujaf-286	108	28	independence	independence	NOUN
gujaf-286	108	29	and	and	CCONJ
gujaf-286	108	30	financial	financial	ADJ
gujaf-286	108	31	reporting	reporting	NOUN
gujaf-286	108	32	quality	quality	NOUN
gujaf-286	108	33	,	,	PUNCT
gujaf-286	108	34	highlighting	highlight	VERB
gujaf-286	108	35	its	its	PRON
gujaf-286	108	36	positive	positive	ADJ
gujaf-286	108	37	impact	impact	NOUN
gujaf-286	108	38	on	on	ADP
gujaf-286	108	39	reducing	reduce	VERB
gujaf-286	108	40	earnings	earning	NOUN
gujaf-286	108	41	management	management	NOUN
gujaf-286	108	42	,	,	PUNCT
gujaf-286	108	43	financial	financial	ADJ
gujaf-286	108	44	fraud	fraud	NOUN
gujaf-286	108	45	,	,	PUNCT
gujaf-286	108	46	and	and	CCONJ
gujaf-286	108	47	improving	improve	VERB
gujaf-286	108	48	the	the	DET
gujaf-286	108	49	reliability	reliability	NOUN
gujaf-286	108	50	and	and	CCONJ
gujaf-286	108	51	transparency	transparency	NOUN
gujaf-286	108	52	of	of	ADP
gujaf-286	108	53	financial	financial	ADJ
gujaf-286	108	54	statements	statement	NOUN
gujaf-286	108	55	.	.	PUNCT
gujaf-286	109	1	however	however	ADV
gujaf-286	109	2	,	,	PUNCT
gujaf-286	109	3	limited	limited	ADJ
gujaf-286	109	4	research	research	NOUN
gujaf-286	109	5	has	have	AUX
gujaf-286	109	6	investigated	investigate	VERB
gujaf-286	109	7	the	the	DET
gujaf-286	109	8	moderating	moderate	VERB
gujaf-286	109	9	effect	effect	NOUN
gujaf-286	109	10	of	of	ADP
gujaf-286	109	11	firm	firm	ADJ
gujaf-286	109	12	size	size	NOUN
gujaf-286	109	13	on	on	ADP
gujaf-286	109	14	this	this	DET
gujaf-286	109	15	relationship	relationship	NOUN
gujaf-286	109	16	,	,	PUNCT
gujaf-286	109	17	particularly	particularly	ADV
gujaf-286	109	18	in	in	ADP
gujaf-286	109	19	nigeria	nigeria	PROPN
gujaf-286	109	20	's	's	PART
gujaf-286	109	21	oil	oil	NOUN
gujaf-286	109	22	and	and	CCONJ
gujaf-286	109	23	gas	gas	NOUN
gujaf-286	109	24	sector	sector	NOUN
gujaf-286	109	25	.	.	PUNCT
gujaf-286	110	1	firm	firm	ADJ
gujaf-286	110	2	size	size	NOUN
gujaf-286	110	3	is	be	AUX
gujaf-286	110	4	a	a	DET
gujaf-286	110	5	significant	significant	ADJ
gujaf-286	110	6	characteristic	characteristic	NOUN
gujaf-286	110	7	that	that	PRON
gujaf-286	110	8	can	can	AUX
gujaf-286	110	9	influence	influence	VERB
gujaf-286	110	10	corporate	corporate	ADJ
gujaf-286	110	11	governance	governance	NOUN
gujaf-286	110	12	practices	practice	NOUN
gujaf-286	110	13	and	and	CCONJ
gujaf-286	110	14	financial	financial	ADJ
gujaf-286	110	15	reporting	reporting	NOUN
gujaf-286	110	16	quality	quality	NOUN
gujaf-286	110	17	.	.	PUNCT
gujaf-286	111	1	li	li	PROPN
gujaf-286	111	2	and	and	CCONJ
gujaf-286	111	3	chen	chen	PROPN
gujaf-286	111	4	(	(	PUNCT
gujaf-286	111	5	2018	2018	NUM
gujaf-286	111	6	)	)	PUNCT
gujaf-286	111	7	.	.	PUNCT
gujaf-286	112	1	large	large	ADJ
gujaf-286	112	2	firms	firm	NOUN
gujaf-286	112	3	often	often	ADV
gujaf-286	112	4	have	have	VERB
gujaf-286	112	5	more	more	ADJ
gujaf-286	112	6	resources	resource	NOUN
gujaf-286	112	7	,	,	PUNCT
gujaf-286	112	8	higher	high	ADJ
gujaf-286	112	9	visibility	visibility	NOUN
gujaf-286	112	10	,	,	PUNCT
gujaf-286	112	11	and	and	CCONJ
gujaf-286	112	12	greater	great	ADJ
gujaf-286	112	13	public	public	ADJ
gujaf-286	112	14	scrutiny	scrutiny	NOUN
gujaf-286	112	15	,	,	PUNCT
gujaf-286	112	16	which	which	PRON
gujaf-286	112	17	can	can	AUX
gujaf-286	112	18	affect	affect	VERB
gujaf-286	112	19	their	their	PRON
gujaf-286	112	20	governance	governance	NOUN
gujaf-286	112	21	structures	structure	NOUN
gujaf-286	112	22	and	and	CCONJ
gujaf-286	112	23	reporting	reporting	NOUN
gujaf-286	112	24	practices	practice	NOUN
gujaf-286	112	25	.	.	PUNCT
gujaf-286	113	1	on	on	ADP
gujaf-286	113	2	the	the	DET
gujaf-286	113	3	other	other	ADJ
gujaf-286	113	4	hand	hand	NOUN
gujaf-286	113	5	,	,	PUNCT
gujaf-286	113	6	smaller	small	ADJ
gujaf-286	113	7	firms	firm	NOUN
gujaf-286	113	8	may	may	AUX
gujaf-286	113	9	face	face	VERB
gujaf-286	113	10	unique	unique	ADJ
gujaf-286	113	11	challenges	challenge	NOUN
gujaf-286	113	12	and	and	CCONJ
gujaf-286	113	13	constraints	constraint	NOUN
gujaf-286	113	14	in	in	ADP
gujaf-286	113	15	implementing	implement	VERB
gujaf-286	113	16	effective	effective	ADJ
gujaf-286	113	17	corporate	corporate	ADJ
gujaf-286	113	18	governance	governance	NOUN
gujaf-286	113	19	mechanisms	mechanism	NOUN
gujaf-286	113	20	and	and	CCONJ
gujaf-286	113	21	maintaining	maintain	VERB
gujaf-286	113	22	high	high	ADJ
gujaf-286	113	23	-	-	PUNCT
gujaf-286	113	24	quality	quality	NOUN
gujaf-286	113	25	financial	financial	ADJ
gujaf-286	113	26	reporting	reporting	NOUN
gujaf-286	113	27	almajali	almajali	PROPN
gujaf-286	113	28	et	et	PROPN
gujaf-286	113	29	al	al	PROPN
gujaf-286	113	30	(	(	PUNCT
gujaf-286	113	31	2012	2012	NUM
gujaf-286	113	32	)	)	PUNCT
gujaf-286	113	33	.	.	PUNCT
gujaf-286	114	1	however	however	ADV
gujaf-286	114	2	,	,	PUNCT
gujaf-286	114	3	a	a	DET
gujaf-286	114	4	gap	gap	NOUN
gujaf-286	114	5	exists	exist	VERB
gujaf-286	114	6	in	in	ADP
gujaf-286	114	7	understanding	understand	VERB
gujaf-286	114	8	how	how	SCONJ
gujaf-286	114	9	firm	firm	ADJ
gujaf-286	114	10	size	size	NOUN
gujaf-286	114	11	moderates	moderate	VERB
gujaf-286	114	12	the	the	DET
gujaf-286	114	13	relationship	relationship	NOUN
gujaf-286	114	14	between	between	ADP
gujaf-286	114	15	board	board	NOUN
gujaf-286	114	16	independence	independence	NOUN
gujaf-286	114	17	and	and	CCONJ
gujaf-286	114	18	financial	financial	ADJ
gujaf-286	114	19	reporting	reporting	NOUN
gujaf-286	114	20	quality	quality	NOUN
gujaf-286	114	21	,	,	PUNCT
gujaf-286	114	22	particularly	particularly	ADV
gujaf-286	114	23	within	within	ADP
gujaf-286	114	24	nigeria	nigeria	PROPN
gujaf-286	114	25	's	's	PART
gujaf-286	114	26	oil	oil	NOUN
gujaf-286	114	27	and	and	CCONJ
gujaf-286	114	28	gas	gas	NOUN
gujaf-286	114	29	sector	sector	NOUN
gujaf-286	114	30	.	.	PUNCT
gujaf-286	115	1	firm	firm	ADJ
gujaf-286	115	2	size	size	NOUN
gujaf-286	115	3	is	be	AUX
gujaf-286	115	4	a	a	DET
gujaf-286	115	5	crucial	crucial	ADJ
gujaf-286	115	6	factor	factor	NOUN
gujaf-286	115	7	that	that	PRON
gujaf-286	115	8	can	can	AUX
gujaf-286	115	9	significantly	significantly	ADV
gujaf-286	115	10	influence	influence	VERB
gujaf-286	115	11	corporate	corporate	ADJ
gujaf-286	115	12	governance	governance	NOUN
gujaf-286	115	13	practices	practice	NOUN
gujaf-286	115	14	and	and	CCONJ
gujaf-286	115	15	reporting	reporting	NOUN
gujaf-286	115	16	standards	standard	NOUN
gujaf-286	115	17	.	.	PUNCT
gujaf-286	116	1	larger	large	ADJ
gujaf-286	116	2	firms	firm	NOUN
gujaf-286	116	3	typically	typically	ADV
gujaf-286	116	4	possess	possess	VERB
gujaf-286	116	5	more	more	ADJ
gujaf-286	116	6	resources	resource	NOUN
gujaf-286	116	7	and	and	CCONJ
gujaf-286	116	8	face	face	VERB
gujaf-286	116	9	greater	great	ADJ
gujaf-286	116	10	public	public	ADJ
gujaf-286	116	11	scrutiny	scrutiny	NOUN
gujaf-286	116	12	,	,	PUNCT
gujaf-286	116	13	affecting	affect	VERB
gujaf-286	116	14	their	their	PRON
gujaf-286	116	15	governance	governance	NOUN
gujaf-286	116	16	structures	structure	NOUN
gujaf-286	116	17	and	and	CCONJ
gujaf-286	116	18	reporting	reporting	NOUN
gujaf-286	116	19	practices	practice	NOUN
gujaf-286	116	20	.	.	PUNCT
gujaf-286	117	1	conversely	conversely	ADV
gujaf-286	117	2	,	,	PUNCT
gujaf-286	117	3	smaller	small	ADJ
gujaf-286	117	4	firms	firm	NOUN
gujaf-286	117	5	may	may	AUX
gujaf-286	117	6	encounter	encounter	VERB
gujaf-286	117	7	unique	unique	ADJ
gujaf-286	117	8	challenges	challenge	NOUN
gujaf-286	117	9	in	in	ADP
gujaf-286	117	10	implementing	implement	VERB
gujaf-286	117	11	effective	effective	ADJ
gujaf-286	117	12	governance	governance	NOUN
gujaf-286	117	13	mechanisms	mechanism	NOUN
gujaf-286	117	14	and	and	CCONJ
gujaf-286	117	15	maintaining	maintain	VERB
gujaf-286	117	16	high	high	ADJ
gujaf-286	117	17	-	-	PUNCT
gujaf-286	117	18	quality	quality	NOUN
gujaf-286	117	19	reporting	reporting	NOUN
gujaf-286	117	20	standards	standard	NOUN
gujaf-286	117	21	.	.	PUNCT
gujaf-286	118	1	understanding	understand	VERB
gujaf-286	118	2	the	the	DET
gujaf-286	118	3	moderating	moderate	VERB
gujaf-286	118	4	role	role	NOUN
gujaf-286	118	5	of	of	ADP
gujaf-286	118	6	firm	firm	ADJ
gujaf-286	118	7	size	size	NOUN
gujaf-286	118	8	is	be	AUX
gujaf-286	118	9	crucial	crucial	ADJ
gujaf-286	118	10	for	for	ADP
gujaf-286	118	11	gaining	gain	VERB
gujaf-286	118	12	insights	insight	NOUN
gujaf-286	118	13	into	into	ADP
gujaf-286	118	14	how	how	SCONJ
gujaf-286	118	15	the	the	DET
gujaf-286	118	16	relationship	relationship	NOUN
gujaf-286	118	17	between	between	ADP
gujaf-286	118	18	board	board	NOUN
gujaf-286	118	19	independence	independence	NOUN
gujaf-286	118	20	and	and	CCONJ
gujaf-286	118	21	financial	financial	ADJ
gujaf-286	118	22	reporting	reporting	NOUN
gujaf-286	118	23	quality	quality	NOUN
gujaf-286	118	24	may	may	AUX
gujaf-286	118	25	vary	vary	VERB
gujaf-286	118	26	across	across	ADP
gujaf-286	118	27	different	different	ADJ
gujaf-286	118	28	company	company	NOUN
gujaf-286	118	29	sizes	size	NOUN
gujaf-286	118	30	within	within	ADP
gujaf-286	118	31	nigeria	nigeria	PROPN
gujaf-286	118	32	's	's	PART
gujaf-286	118	33	oil	oil	NOUN
gujaf-286	118	34	and	and	CCONJ
gujaf-286	118	35	gas	gas	NOUN
gujaf-286	118	36	sector	sector	NOUN
gujaf-286	118	37	.	.	PUNCT
gujaf-286	119	1	this	this	DET
gujaf-286	119	2	understanding	understanding	NOUN
gujaf-286	119	3	can	can	AUX
gujaf-286	119	4	provide	provide	VERB
gujaf-286	119	5	valuable	valuable	ADJ
gujaf-286	119	6	implications	implication	NOUN
gujaf-286	119	7	for	for	ADP
gujaf-286	119	8	policymakers	policymaker	NOUN
gujaf-286	119	9	,	,	PUNCT
gujaf-286	119	10	regulators	regulator	NOUN
gujaf-286	119	11	,	,	PUNCT
gujaf-286	119	12	and	and	CCONJ
gujaf-286	119	13	practitioners	practitioner	NOUN
gujaf-286	119	14	in	in	ADP
gujaf-286	119	15	developing	develop	VERB
gujaf-286	119	16	appropriate	appropriate	ADJ
gujaf-286	119	17	governance	governance	NOUN
gujaf-286	119	18	frameworks	framework	NOUN
gujaf-286	119	19	and	and	CCONJ
gujaf-286	119	20	strategies	strategy	NOUN
gujaf-286	119	21	to	to	PART
gujaf-286	119	22	improve	improve	VERB
gujaf-286	119	23	financial	financial	ADJ
gujaf-286	119	24	reporting	reporting	NOUN
gujaf-286	119	25	practices	practice	NOUN
gujaf-286	119	26	in	in	ADP
gujaf-286	119	27	both	both	CCONJ
gujaf-286	119	28	large	large	ADJ
gujaf-286	119	29	and	and	CCONJ
gujaf-286	119	30	small	small	ADJ
gujaf-286	119	31	oil	oil	NOUN
gujaf-286	119	32	and	and	CCONJ
gujaf-286	119	33	gas	gas	NOUN
gujaf-286	119	34	companies	company	NOUN
gujaf-286	119	35	.	.	PUNCT
gujaf-286	120	1	therefore	therefore	ADV
gujaf-286	120	2	,	,	PUNCT
gujaf-286	120	3	this	this	DET
gujaf-286	120	4	study	study	NOUN
gujaf-286	120	5	fills	fill	VERB
gujaf-286	120	6	the	the	DET
gujaf-286	120	7	existing	exist	VERB
gujaf-286	120	8	research	research	NOUN
gujaf-286	120	9	gap	gap	NOUN
gujaf-286	120	10	by	by	ADP
gujaf-286	120	11	examining	examine	VERB
gujaf-286	120	12	the	the	DET
gujaf-286	120	13	moderating	moderate	VERB
gujaf-286	120	14	role	role	NOUN
gujaf-286	120	15	of	of	ADP
gujaf-286	120	16	firm	firm	ADJ
gujaf-286	120	17	size	size	NOUN
gujaf-286	120	18	on	on	ADP
gujaf-286	120	19	the	the	DET
gujaf-286	120	20	relationship	relationship	NOUN
gujaf-286	120	21	between	between	ADP
gujaf-286	120	22	board	board	NOUN
gujaf-286	120	23	independence	independence	NOUN
gujaf-286	120	24	and	and	CCONJ
gujaf-286	120	25	financial	financial	ADJ
gujaf-286	120	26	reporting	reporting	NOUN
gujaf-286	120	27	quality	quality	NOUN
gujaf-286	120	28	among	among	ADP
gujaf-286	120	29	listed	list	VERB
gujaf-286	120	30	oil	oil	NOUN
gujaf-286	120	31	and	and	CCONJ
gujaf-286	120	32	gas	gas	NOUN
gujaf-286	120	33	companies	company	NOUN
gujaf-286	120	34	in	in	ADP
gujaf-286	120	35	nigeria	nigeria	PROPN
gujaf-286	120	36	.	.	PUNCT
gujaf-286	121	1	statement	statement	NOUN
gujaf-286	121	2	of	of	ADP
gujaf-286	121	3	hypotheses	hypothesis	NOUN
gujaf-286	121	4	ramdani	ramdani	ADJ
gujaf-286	121	5	and	and	CCONJ
gujaf-286	121	6	witteloostuijn	witteloostuijn	NOUN
gujaf-286	121	7	(	(	PUNCT
gujaf-286	121	8	2010	2010	NUM
gujaf-286	121	9	)	)	PUNCT
gujaf-286	121	10	assert	assert	VERB
gujaf-286	121	11	that	that	SCONJ
gujaf-286	121	12	an	an	DET
gujaf-286	121	13	independent	independent	ADJ
gujaf-286	121	14	board	board	NOUN
gujaf-286	121	15	effectively	effectively	ADV
gujaf-286	121	16	monitors	monitor	VERB
gujaf-286	121	17	top	top	ADJ
gujaf-286	121	18	management	management	NOUN
gujaf-286	121	19	,	,	PUNCT
gujaf-286	121	20	discouraging	discourage	VERB
gujaf-286	121	21	self	self	NOUN
gujaf-286	121	22	-	-	PUNCT
gujaf-286	121	23	interest	interest	NOUN
gujaf-286	121	24	,	,	PUNCT
gujaf-286	121	25	while	while	SCONJ
gujaf-286	121	26	nesrine	nesrine	ADJ
gujaf-286	121	27	and	and	CCONJ
gujaf-286	121	28	abdelwahid	abdelwahid	ADJ
gujaf-286	121	29	(	(	PUNCT
gujaf-286	121	30	2011	2011	NUM
gujaf-286	121	31	)	)	PUNCT
gujaf-286	121	32	find	find	VERB
gujaf-286	121	33	a	a	DET
gujaf-286	121	34	strong	strong	ADJ
gujaf-286	121	35	relationship	relationship	NOUN
gujaf-286	121	36	between	between	ADP
gujaf-286	121	37	"	"	PUNCT
gujaf-286	121	38	board	board	NOUN
gujaf-286	121	39	independence	independence	NOUN
gujaf-286	121	40	"	"	PUNCT
gujaf-286	121	41	and	and	CCONJ
gujaf-286	121	42	gusau	gusau	ADJ
gujaf-286	121	43	journal	journal	NOUN
gujaf-286	121	44	of	of	ADP
gujaf-286	121	45	accounting	accounting	NOUN
gujaf-286	121	46	and	and	CCONJ
gujaf-286	121	47	finance	finance	NOUN
gujaf-286	121	48	,	,	PUNCT
gujaf-286	121	49	vol	vol	NOUN
gujaf-286	121	50	.	.	PROPN
gujaf-286	121	51	5	5	NUM
gujaf-286	121	52	,	,	PUNCT
gujaf-286	121	53	issue	issue	NOUN
gujaf-286	121	54	1	1	NUM
gujaf-286	121	55	,	,	PUNCT
gujaf-286	121	56	april	april	PROPN
gujaf-286	121	57	,	,	PUNCT
gujaf-286	121	58	2024	2024	NUM
gujaf-286	121	59	261	261	NUM
gujaf-286	121	60	the	the	DET
gujaf-286	121	61	"	"	PUNCT
gujaf-286	121	62	quality	quality	NOUN
gujaf-286	121	63	of	of	ADP
gujaf-286	121	64	financial	financial	ADJ
gujaf-286	121	65	statement	statement	NOUN
gujaf-286	121	66	reporting	reporting	NOUN
gujaf-286	121	67	.	.	PUNCT
gujaf-286	121	68	"	"	PUNCT
gujaf-286	122	1	d’onza	d’onza	PROPN
gujaf-286	122	2	&	&	CCONJ
gujaf-286	122	3	lamboglia	lamboglia	PROPN
gujaf-286	122	4	(	(	PUNCT
gujaf-286	122	5	2014	2014	NUM
gujaf-286	122	6	)	)	PUNCT
gujaf-286	122	7	suggest	suggest	VERB
gujaf-286	122	8	that	that	SCONJ
gujaf-286	122	9	an	an	DET
gujaf-286	122	10	independent	independent	ADJ
gujaf-286	122	11	board	board	NOUN
gujaf-286	122	12	ensures	ensure	VERB
gujaf-286	122	13	proper	proper	ADJ
gujaf-286	122	14	financial	financial	ADJ
gujaf-286	122	15	statement	statement	NOUN
gujaf-286	122	16	reporting	reporting	NOUN
gujaf-286	122	17	,	,	PUNCT
gujaf-286	122	18	presenting	present	VERB
gujaf-286	122	19	high	high	ADJ
gujaf-286	122	20	-	-	PUNCT
gujaf-286	122	21	quality	quality	NOUN
gujaf-286	122	22	reports	report	NOUN
gujaf-286	122	23	without	without	ADP
gujaf-286	122	24	material	material	NOUN
gujaf-286	122	25	misstatements	misstatement	NOUN
gujaf-286	122	26	.	.	PUNCT
gujaf-286	123	1	conversely	conversely	ADV
gujaf-286	123	2	,	,	PUNCT
gujaf-286	123	3	park	park	NOUN
gujaf-286	123	4	and	and	CCONJ
gujaf-286	123	5	shin	shin	NOUN
gujaf-286	123	6	(	(	PUNCT
gujaf-286	123	7	2004	2004	NUM
gujaf-286	123	8	)	)	PUNCT
gujaf-286	123	9	found	find	VERB
gujaf-286	123	10	no	no	DET
gujaf-286	123	11	significant	significant	ADJ
gujaf-286	123	12	link	link	NOUN
gujaf-286	123	13	between	between	ADP
gujaf-286	123	14	board	board	NOUN
gujaf-286	123	15	independence	independence	NOUN
gujaf-286	123	16	and	and	CCONJ
gujaf-286	123	17	financial	financial	ADJ
gujaf-286	123	18	statement	statement	NOUN
gujaf-286	123	19	quality	quality	NOUN
gujaf-286	123	20	in	in	ADP
gujaf-286	123	21	canadian	canadian	ADJ
gujaf-286	123	22	corporations	corporation	NOUN
gujaf-286	123	23	.	.	PUNCT
gujaf-286	124	1	thus	thus	ADV
gujaf-286	124	2	,	,	PUNCT
gujaf-286	124	3	this	this	DET
gujaf-286	124	4	study	study	NOUN
gujaf-286	124	5	proposes	propose	VERB
gujaf-286	124	6	the	the	DET
gujaf-286	124	7	null	null	ADJ
gujaf-286	124	8	hypothesis	hypothesis	NOUN
gujaf-286	124	9	:	:	PUNCT
gujaf-286	124	10	h01	h01	NOUN
gujaf-286	124	11	:	:	PUNCT
gujaf-286	124	12	board	board	NOUN
gujaf-286	124	13	independence	independence	NOUN
gujaf-286	124	14	has	have	VERB
gujaf-286	124	15	no	no	DET
gujaf-286	124	16	significant	significant	ADJ
gujaf-286	124	17	effect	effect	NOUN
gujaf-286	124	18	on	on	ADP
gujaf-286	124	19	the	the	DET
gujaf-286	124	20	financial	financial	ADJ
gujaf-286	124	21	reporting	reporting	NOUN
gujaf-286	124	22	quality	quality	NOUN
gujaf-286	124	23	of	of	ADP
gujaf-286	124	24	listed	list	VERB
gujaf-286	124	25	oil	oil	NOUN
gujaf-286	124	26	and	and	CCONJ
gujaf-286	124	27	gas	gas	NOUN
gujaf-286	124	28	companies	company	NOUN
gujaf-286	124	29	in	in	ADP
gujaf-286	124	30	nigeria	nigeria	PROPN
gujaf-286	124	31	.	.	PUNCT
gujaf-286	125	1	firm	firm	ADJ
gujaf-286	125	2	size	size	NOUN
gujaf-286	125	3	influences	influence	VERB
gujaf-286	125	4	the	the	DET
gujaf-286	125	5	timely	timely	ADJ
gujaf-286	125	6	reporting	reporting	NOUN
gujaf-286	125	7	of	of	ADP
gujaf-286	125	8	financial	financial	ADJ
gujaf-286	125	9	statements	statement	NOUN
gujaf-286	125	10	,	,	PUNCT
gujaf-286	125	11	with	with	ADP
gujaf-286	125	12	larger	large	ADJ
gujaf-286	125	13	firms	firm	NOUN
gujaf-286	125	14	attracting	attract	VERB
gujaf-286	125	15	more	more	ADJ
gujaf-286	125	16	external	external	ADJ
gujaf-286	125	17	interest	interest	NOUN
gujaf-286	125	18	(	(	PUNCT
gujaf-286	125	19	chekili	chekili	NOUN
gujaf-286	125	20	,	,	PUNCT
gujaf-286	125	21	2012	2012	NUM
gujaf-286	125	22	)	)	PUNCT
gujaf-286	125	23	.	.	PUNCT
gujaf-286	126	1	mohammed	mohammed	PROPN
gujaf-286	126	2	et	et	PROPN
gujaf-286	126	3	al	al	PROPN
gujaf-286	126	4	.	.	PROPN
gujaf-286	127	1	(	(	PUNCT
gujaf-286	127	2	2019	2019	NUM
gujaf-286	127	3	)	)	PUNCT
gujaf-286	127	4	indicate	indicate	VERB
gujaf-286	127	5	that	that	SCONJ
gujaf-286	127	6	larger	large	ADJ
gujaf-286	127	7	board	board	NOUN
gujaf-286	127	8	size	size	NOUN
gujaf-286	127	9	can	can	AUX
gujaf-286	127	10	enhance	enhance	VERB
gujaf-286	127	11	organizational	organizational	ADJ
gujaf-286	127	12	performance	performance	NOUN
gujaf-286	127	13	and	and	CCONJ
gujaf-286	127	14	moderate	moderate	ADJ
gujaf-286	127	15	agency	agency	NOUN
gujaf-286	127	16	problems	problem	NOUN
gujaf-286	127	17	between	between	ADP
gujaf-286	127	18	shareholders	shareholder	NOUN
gujaf-286	127	19	and	and	CCONJ
gujaf-286	127	20	managers	manager	NOUN
gujaf-286	127	21	,	,	PUNCT
gujaf-286	127	22	reducing	reduce	VERB
gujaf-286	127	23	agency	agency	NOUN
gujaf-286	127	24	costs	cost	NOUN
gujaf-286	127	25	.	.	PUNCT
gujaf-286	128	1	sinebe	sinebe	NOUN
gujaf-286	128	2	(	(	PUNCT
gujaf-286	128	3	2020b	2020b	NUM
gujaf-286	128	4	)	)	PUNCT
gujaf-286	128	5	suggests	suggest	VERB
gujaf-286	128	6	that	that	SCONJ
gujaf-286	128	7	larger	large	ADJ
gujaf-286	128	8	boards	board	NOUN
gujaf-286	128	9	can	can	AUX
gujaf-286	128	10	commit	commit	VERB
gujaf-286	128	11	more	more	ADJ
gujaf-286	128	12	time	time	NOUN
gujaf-286	128	13	and	and	CCONJ
gujaf-286	128	14	effort	effort	NOUN
gujaf-286	128	15	to	to	ADP
gujaf-286	128	16	managerial	managerial	ADJ
gujaf-286	128	17	functions	function	NOUN
gujaf-286	128	18	.	.	PUNCT
gujaf-286	129	1	therefore	therefore	ADV
gujaf-286	129	2	,	,	PUNCT
gujaf-286	129	3	the	the	DET
gujaf-286	129	4	study	study	NOUN
gujaf-286	129	5	hypothesizes	hypothesize	VERB
gujaf-286	129	6	a	a	DET
gujaf-286	129	7	null	null	NOUN
gujaf-286	129	8	:	:	PUNCT
gujaf-286	129	9	h02	h02	NOUN
gujaf-286	129	10	:	:	PUNCT
gujaf-286	129	11	firm	firm	ADJ
gujaf-286	129	12	size	size	NOUN
gujaf-286	129	13	has	have	VERB
gujaf-286	129	14	no	no	DET
gujaf-286	129	15	significant	significant	ADJ
gujaf-286	129	16	effect	effect	NOUN
gujaf-286	129	17	in	in	ADP
gujaf-286	129	18	moderating	moderate	VERB
gujaf-286	129	19	the	the	DET
gujaf-286	129	20	relationship	relationship	NOUN
gujaf-286	129	21	between	between	ADP
gujaf-286	129	22	board	board	NOUN
gujaf-286	129	23	independence	independence	NOUN
gujaf-286	129	24	and	and	CCONJ
gujaf-286	129	25	financial	financial	ADJ
gujaf-286	129	26	reporting	reporting	NOUN
gujaf-286	129	27	quality	quality	NOUN
gujaf-286	129	28	of	of	ADP
gujaf-286	129	29	listed	list	VERB
gujaf-286	129	30	oil	oil	NOUN
gujaf-286	129	31	and	and	CCONJ
gujaf-286	129	32	gas	gas	NOUN
gujaf-286	129	33	companies	company	NOUN
gujaf-286	129	34	in	in	ADP
gujaf-286	129	35	nigeria	nigeria	PROPN
gujaf-286	129	36	.	.	PUNCT
gujaf-286	130	1	2	2	X
gujaf-286	130	2	.	.	X
gujaf-286	130	3	literature	literature	NOUN
gujaf-286	130	4	review	review	VERB
gujaf-286	130	5	the	the	DET
gujaf-286	130	6	review	review	NOUN
gujaf-286	130	7	of	of	ADP
gujaf-286	130	8	the	the	DET
gujaf-286	130	9	literature	literature	NOUN
gujaf-286	130	10	was	be	AUX
gujaf-286	130	11	based	base	VERB
gujaf-286	130	12	on	on	ADP
gujaf-286	130	13	the	the	DET
gujaf-286	130	14	concept	concept	NOUN
gujaf-286	130	15	,	,	PUNCT
gujaf-286	130	16	theories	theory	NOUN
gujaf-286	130	17	and	and	CCONJ
gujaf-286	130	18	review	review	NOUN
gujaf-286	130	19	of	of	ADP
gujaf-286	130	20	empirical	empirical	ADJ
gujaf-286	130	21	studies	study	NOUN
gujaf-286	130	22	.	.	PUNCT
gujaf-286	131	1	board	board	NOUN
gujaf-286	131	2	independence	independence	NOUN
gujaf-286	131	3	means	mean	VERB
gujaf-286	131	4	the	the	DET
gujaf-286	131	5	number	number	NOUN
gujaf-286	131	6	of	of	ADP
gujaf-286	131	7	independent	independent	ADJ
gujaf-286	131	8	non	non	ADJ
gujaf-286	131	9	-	-	ADJ
gujaf-286	131	10	executive	executive	ADJ
gujaf-286	131	11	directors	director	NOUN
gujaf-286	131	12	on	on	ADP
gujaf-286	131	13	the	the	DET
gujaf-286	131	14	board	board	NOUN
gujaf-286	131	15	in	in	ADP
gujaf-286	131	16	relation	relation	NOUN
gujaf-286	131	17	to	to	ADP
gujaf-286	131	18	the	the	DET
gujaf-286	131	19	total	total	ADJ
gujaf-286	131	20	number	number	NOUN
gujaf-286	131	21	of	of	ADP
gujaf-286	131	22	directors	director	NOUN
gujaf-286	131	23	(	(	PUNCT
gujaf-286	131	24	uwuigbe	uwuigbe	NOUN
gujaf-286	131	25	,	,	PUNCT
gujaf-286	131	26	2011	2011	NUM
gujaf-286	131	27	)	)	PUNCT
gujaf-286	131	28	.	.	PUNCT
gujaf-286	132	1	it	it	PRON
gujaf-286	132	2	plays	play	VERB
gujaf-286	132	3	a	a	DET
gujaf-286	132	4	significant	significant	ADJ
gujaf-286	132	5	role	role	NOUN
gujaf-286	132	6	in	in	ADP
gujaf-286	132	7	firm	firm	ADJ
gujaf-286	132	8	performance	performance	NOUN
gujaf-286	132	9	as	as	ADP
gujaf-286	132	10	an	an	DET
gujaf-286	132	11	independent	independent	ADJ
gujaf-286	132	12	board	board	NOUN
gujaf-286	132	13	can	can	AUX
gujaf-286	132	14	effectively	effectively	ADV
gujaf-286	132	15	reduce	reduce	VERB
gujaf-286	132	16	agency	agency	NOUN
gujaf-286	132	17	problems	problem	NOUN
gujaf-286	132	18	by	by	ADP
gujaf-286	132	19	monitoring	monitor	VERB
gujaf-286	132	20	managers	manager	NOUN
gujaf-286	132	21	and	and	CCONJ
gujaf-286	132	22	mitigating	mitigate	VERB
gujaf-286	132	23	their	their	PRON
gujaf-286	132	24	opportunistic	opportunistic	ADJ
gujaf-286	132	25	behavior	behavior	NOUN
gujaf-286	132	26	(	(	PUNCT
gujaf-286	132	27	oyedokun	oyedokun	NOUN
gujaf-286	132	28	,	,	PUNCT
gujaf-286	132	29	2019	2019	NUM
gujaf-286	132	30	;	;	PUNCT
gujaf-286	132	31	uadiale	uadiale	NOUN
gujaf-286	132	32	,	,	PUNCT
gujaf-286	132	33	2010	2010	NUM
gujaf-286	132	34	)	)	PUNCT
gujaf-286	132	35	.	.	PUNCT
gujaf-286	133	1	anderson	anderson	PROPN
gujaf-286	133	2	et	et	PROPN
gujaf-286	133	3	al	al	PROPN
gujaf-286	133	4	.	.	PROPN
gujaf-286	134	1	(	(	PUNCT
gujaf-286	134	2	2004	2004	NUM
gujaf-286	134	3	)	)	PUNCT
gujaf-286	134	4	argue	argue	VERB
gujaf-286	134	5	that	that	SCONJ
gujaf-286	134	6	a	a	DET
gujaf-286	134	7	board	board	NOUN
gujaf-286	134	8	consisting	consist	VERB
gujaf-286	134	9	mostly	mostly	ADV
gujaf-286	134	10	of	of	ADP
gujaf-286	134	11	employees	employee	NOUN
gujaf-286	134	12	may	may	AUX
gujaf-286	134	13	be	be	AUX
gujaf-286	134	14	inclined	incline	VERB
gujaf-286	134	15	to	to	PART
gujaf-286	134	16	hide	hide	VERB
gujaf-286	134	17	negative	negative	ADJ
gujaf-286	134	18	information	information	NOUN
gujaf-286	134	19	to	to	PART
gujaf-286	134	20	gain	gain	VERB
gujaf-286	134	21	personal	personal	ADJ
gujaf-286	134	22	benefits	benefit	NOUN
gujaf-286	134	23	,	,	PUNCT
gujaf-286	134	24	concealing	conceal	VERB
gujaf-286	134	25	it	it	PRON
gujaf-286	134	26	from	from	ADP
gujaf-286	134	27	stakeholders	stakeholder	NOUN
gujaf-286	134	28	.	.	PUNCT
gujaf-286	135	1	an	an	DET
gujaf-286	135	2	independent	independent	ADJ
gujaf-286	135	3	board	board	NOUN
gujaf-286	135	4	is	be	AUX
gujaf-286	135	5	committed	commit	VERB
gujaf-286	135	6	to	to	ADP
gujaf-286	135	7	serving	serve	VERB
gujaf-286	135	8	both	both	CCONJ
gujaf-286	135	9	management	management	NOUN
gujaf-286	135	10	and	and	CCONJ
gujaf-286	135	11	stakeholders	stakeholder	NOUN
gujaf-286	135	12	by	by	ADP
gujaf-286	135	13	actively	actively	ADV
gujaf-286	135	14	monitoring	monitor	VERB
gujaf-286	135	15	and	and	CCONJ
gujaf-286	135	16	disclosing	disclose	VERB
gujaf-286	135	17	financial	financial	ADJ
gujaf-286	135	18	and	and	CCONJ
gujaf-286	135	19	non	non	ADJ
gujaf-286	135	20	-	-	ADJ
gujaf-286	135	21	financial	financial	ADJ
gujaf-286	135	22	information	information	NOUN
gujaf-286	135	23	.	.	PUNCT
gujaf-286	136	1	board	board	NOUN
gujaf-286	136	2	independence	independence	NOUN
gujaf-286	136	3	refers	refer	VERB
gujaf-286	136	4	to	to	ADP
gujaf-286	136	5	the	the	DET
gujaf-286	136	6	degree	degree	NOUN
gujaf-286	136	7	to	to	PART
gujaf-286	136	8	which	which	PRON
gujaf-286	136	9	a	a	DET
gujaf-286	136	10	company	company	NOUN
gujaf-286	136	11	's	's	PART
gujaf-286	136	12	board	board	NOUN
gujaf-286	136	13	consists	consist	VERB
gujaf-286	136	14	of	of	ADP
gujaf-286	136	15	outside	outside	ADJ
gujaf-286	136	16	directors	director	NOUN
gujaf-286	136	17	who	who	PRON
gujaf-286	136	18	are	be	AUX
gujaf-286	136	19	not	not	PART
gujaf-286	136	20	affiliated	affiliate	VERB
gujaf-286	136	21	with	with	ADP
gujaf-286	136	22	the	the	DET
gujaf-286	136	23	company	company	NOUN
gujaf-286	136	24	.	.	PUNCT
gujaf-286	137	1	it	it	PRON
gujaf-286	137	2	also	also	ADV
gujaf-286	137	3	signifies	signify	VERB
gujaf-286	137	4	the	the	DET
gujaf-286	137	5	gusau	gusau	ADJ
gujaf-286	137	6	journal	journal	NOUN
gujaf-286	137	7	of	of	ADP
gujaf-286	137	8	accounting	accounting	NOUN
gujaf-286	137	9	and	and	CCONJ
gujaf-286	137	10	finance	finance	NOUN
gujaf-286	137	11	,	,	PUNCT
gujaf-286	137	12	vol	vol	NOUN
gujaf-286	137	13	.	.	PROPN
gujaf-286	137	14	5	5	NUM
gujaf-286	137	15	,	,	PUNCT
gujaf-286	137	16	issue	issue	NOUN
gujaf-286	137	17	1	1	NUM
gujaf-286	137	18	,	,	PUNCT
gujaf-286	137	19	april	april	PROPN
gujaf-286	137	20	,	,	PUNCT
gujaf-286	137	21	2024	2024	NUM
gujaf-286	137	22	262	262	NUM
gujaf-286	137	23	freedom	freedom	NOUN
gujaf-286	137	24	of	of	ADP
gujaf-286	137	25	board	board	NOUN
gujaf-286	137	26	members	member	NOUN
gujaf-286	137	27	.	.	PUNCT
gujaf-286	138	1	board	board	NOUN
gujaf-286	138	2	independence	independence	NOUN
gujaf-286	138	3	represents	represent	VERB
gujaf-286	138	4	the	the	DET
gujaf-286	138	5	degree	degree	NOUN
gujaf-286	138	6	to	to	PART
gujaf-286	138	7	which	which	PRON
gujaf-286	138	8	the	the	DET
gujaf-286	138	9	board	board	NOUN
gujaf-286	138	10	consists	consist	VERB
gujaf-286	138	11	of	of	ADP
gujaf-286	138	12	outside	outside	ADJ
gujaf-286	138	13	directors	director	NOUN
gujaf-286	138	14	who	who	PRON
gujaf-286	138	15	are	be	AUX
gujaf-286	138	16	not	not	PART
gujaf-286	138	17	affiliated	affiliate	VERB
gujaf-286	138	18	with	with	ADP
gujaf-286	138	19	the	the	DET
gujaf-286	138	20	company	company	NOUN
gujaf-286	138	21	.	.	PUNCT
gujaf-286	139	1	board	board	NOUN
gujaf-286	139	2	independence	independence	NOUN
gujaf-286	139	3	,	,	PUNCT
gujaf-286	139	4	also	also	ADV
gujaf-286	139	5	known	know	VERB
gujaf-286	139	6	as	as	ADP
gujaf-286	139	7	the	the	DET
gujaf-286	139	8	freedom	freedom	NOUN
gujaf-286	139	9	of	of	ADP
gujaf-286	139	10	board	board	NOUN
gujaf-286	139	11	members	member	NOUN
gujaf-286	139	12	to	to	PART
gujaf-286	139	13	express	express	VERB
gujaf-286	139	14	objective	objective	ADJ
gujaf-286	139	15	opinions	opinion	NOUN
gujaf-286	139	16	in	in	ADP
gujaf-286	139	17	managing	manage	VERB
gujaf-286	139	18	firms	firm	NOUN
gujaf-286	139	19	without	without	ADP
gujaf-286	139	20	interference	interference	NOUN
gujaf-286	139	21	from	from	ADP
gujaf-286	139	22	the	the	DET
gujaf-286	139	23	chairman	chairman	NOUN
gujaf-286	139	24	,	,	PUNCT
gujaf-286	139	25	management	management	NOUN
gujaf-286	139	26	,	,	PUNCT
gujaf-286	139	27	or	or	CCONJ
gujaf-286	139	28	block	block	NOUN
gujaf-286	139	29	owners	owner	NOUN
gujaf-286	139	30	,	,	PUNCT
gujaf-286	139	31	is	be	AUX
gujaf-286	139	32	a	a	DET
gujaf-286	139	33	measure	measure	NOUN
gujaf-286	139	34	of	of	ADP
gujaf-286	139	35	the	the	DET
gujaf-286	139	36	percentage	percentage	NOUN
gujaf-286	139	37	of	of	ADP
gujaf-286	139	38	independent	independent	ADJ
gujaf-286	139	39	non	non	ADJ
gujaf-286	139	40	-	-	ADJ
gujaf-286	139	41	executive	executive	ADJ
gujaf-286	139	42	directors	director	NOUN
gujaf-286	139	43	on	on	ADP
gujaf-286	139	44	the	the	DET
gujaf-286	139	45	board	board	NOUN
gujaf-286	139	46	.	.	PUNCT
gujaf-286	140	1	company	company	NOUN
gujaf-286	140	2	size	size	NOUN
gujaf-286	140	3	has	have	AUX
gujaf-286	140	4	been	be	AUX
gujaf-286	140	5	defined	define	VERB
gujaf-286	140	6	differently	differently	ADV
gujaf-286	140	7	in	in	ADP
gujaf-286	140	8	the	the	DET
gujaf-286	140	9	literature	literature	NOUN
gujaf-286	140	10	to	to	PART
gujaf-286	140	11	refer	refer	VERB
gujaf-286	140	12	to	to	ADP
gujaf-286	140	13	,	,	PUNCT
gujaf-286	140	14	among	among	ADP
gujaf-286	140	15	other	other	ADJ
gujaf-286	140	16	things	thing	NOUN
gujaf-286	140	17	,	,	PUNCT
gujaf-286	140	18	total	total	ADJ
gujaf-286	140	19	assets	asset	NOUN
gujaf-286	140	20	,	,	PUNCT
gujaf-286	140	21	the	the	DET
gujaf-286	140	22	scope	scope	NOUN
gujaf-286	140	23	of	of	ADP
gujaf-286	140	24	operations	operation	NOUN
gujaf-286	140	25	,	,	PUNCT
gujaf-286	140	26	and	and	CCONJ
gujaf-286	140	27	the	the	DET
gujaf-286	140	28	number	number	NOUN
gujaf-286	140	29	of	of	ADP
gujaf-286	140	30	employees	employee	NOUN
gujaf-286	140	31	.	.	PUNCT
gujaf-286	141	1	a	a	DET
gujaf-286	141	2	company	company	NOUN
gujaf-286	141	3	's	's	PART
gujaf-286	141	4	size	size	NOUN
gujaf-286	141	5	can	can	AUX
gujaf-286	141	6	not	not	PART
gujaf-286	141	7	be	be	AUX
gujaf-286	141	8	overridden	overridden	ADJ
gujaf-286	141	9	when	when	SCONJ
gujaf-286	141	10	determining	determine	VERB
gujaf-286	141	11	the	the	DET
gujaf-286	141	12	company	company	NOUN
gujaf-286	141	13	's	's	PART
gujaf-286	141	14	value	value	NOUN
gujaf-286	141	15	(	(	PUNCT
gujaf-286	141	16	diriya	diriya	PROPN
gujaf-286	141	17	&	&	CCONJ
gujaf-286	141	18	korolo	korolo	PROPN
gujaf-286	141	19	,	,	PUNCT
gujaf-286	141	20	2023	2023	NUM
gujaf-286	141	21	)	)	PUNCT
gujaf-286	141	22	.	.	PUNCT
gujaf-286	142	1	larger	large	ADJ
gujaf-286	142	2	companies	company	NOUN
gujaf-286	142	3	tend	tend	VERB
gujaf-286	142	4	to	to	PART
gujaf-286	142	5	have	have	VERB
gujaf-286	142	6	maximized	maximize	VERB
gujaf-286	142	7	value	value	NOUN
gujaf-286	142	8	than	than	ADP
gujaf-286	142	9	smaller	small	ADJ
gujaf-286	142	10	companies	company	NOUN
gujaf-286	142	11	.	.	PUNCT
gujaf-286	143	1	this	this	PRON
gujaf-286	143	2	is	be	AUX
gujaf-286	143	3	reflected	reflect	VERB
gujaf-286	143	4	in	in	ADP
gujaf-286	143	5	their	their	PRON
gujaf-286	143	6	operational	operational	ADJ
gujaf-286	143	7	level	level	NOUN
gujaf-286	143	8	,	,	PUNCT
gujaf-286	143	9	which	which	PRON
gujaf-286	143	10	is	be	AUX
gujaf-286	143	11	expected	expect	VERB
gujaf-286	143	12	to	to	PART
gujaf-286	143	13	be	be	AUX
gujaf-286	143	14	larger	large	ADJ
gujaf-286	143	15	than	than	ADP
gujaf-286	143	16	smaller	small	ADJ
gujaf-286	143	17	companies	company	NOUN
gujaf-286	143	18	.	.	PUNCT
gujaf-286	144	1	when	when	SCONJ
gujaf-286	144	2	the	the	DET
gujaf-286	144	3	value	value	NOUN
gujaf-286	144	4	of	of	ADP
gujaf-286	144	5	the	the	DET
gujaf-286	144	6	company	company	NOUN
gujaf-286	144	7	is	be	AUX
gujaf-286	144	8	measured	measure	VERB
gujaf-286	144	9	by	by	ADP
gujaf-286	144	10	performance	performance	NOUN
gujaf-286	144	11	,	,	PUNCT
gujaf-286	144	12	this	this	DET
gujaf-286	144	13	large	large	ADJ
gujaf-286	144	14	volume	volume	NOUN
gujaf-286	144	15	of	of	ADP
gujaf-286	144	16	operations	operation	NOUN
gujaf-286	144	17	translates	translate	VERB
gujaf-286	144	18	into	into	ADP
gujaf-286	144	19	better	well	ADJ
gujaf-286	144	20	performance	performance	NOUN
gujaf-286	144	21	than	than	ADP
gujaf-286	144	22	smaller	small	ADJ
gujaf-286	144	23	companies	company	NOUN
gujaf-286	144	24	.	.	PUNCT
gujaf-286	145	1	most	most	ADJ
gujaf-286	145	2	companies	company	NOUN
gujaf-286	145	3	intend	intend	VERB
gujaf-286	145	4	to	to	PART
gujaf-286	145	5	increase	increase	VERB
gujaf-286	145	6	the	the	DET
gujaf-286	145	7	size	size	NOUN
gujaf-286	145	8	of	of	ADP
gujaf-286	145	9	their	their	PRON
gujaf-286	145	10	operations	operation	NOUN
gujaf-286	145	11	,	,	PUNCT
gujaf-286	145	12	either	either	CCONJ
gujaf-286	145	13	to	to	PART
gujaf-286	145	14	increase	increase	VERB
gujaf-286	145	15	sales	sale	NOUN
gujaf-286	145	16	,	,	PUNCT
gujaf-286	145	17	the	the	DET
gujaf-286	145	18	number	number	NOUN
gujaf-286	145	19	of	of	ADP
gujaf-286	145	20	employees	employee	NOUN
gujaf-286	145	21	,	,	PUNCT
gujaf-286	145	22	or	or	CCONJ
gujaf-286	145	23	the	the	DET
gujaf-286	145	24	size	size	NOUN
gujaf-286	145	25	of	of	ADP
gujaf-286	145	26	facilities	facility	NOUN
gujaf-286	145	27	(	(	PUNCT
gujaf-286	145	28	pervan	pervan	NOUN
gujaf-286	145	29	&	&	CCONJ
gujaf-286	145	30	visic	visic	NOUN
gujaf-286	145	31	,	,	PUNCT
gujaf-286	145	32	2012	2012	NUM
gujaf-286	145	33	)	)	PUNCT
gujaf-286	145	34	.	.	PUNCT
gujaf-286	146	1	ousama	ousama	PROPN
gujaf-286	146	2	and	and	CCONJ
gujaf-286	146	3	fatima	fatima	PROPN
gujaf-286	146	4	(	(	PUNCT
gujaf-286	146	5	2010	2010	NUM
gujaf-286	146	6	)	)	PUNCT
gujaf-286	146	7	explain	explain	VERB
gujaf-286	146	8	the	the	DET
gujaf-286	146	9	relationship	relationship	NOUN
gujaf-286	146	10	between	between	ADP
gujaf-286	146	11	firm	firm	ADJ
gujaf-286	146	12	size	size	NOUN
gujaf-286	146	13	and	and	CCONJ
gujaf-286	146	14	the	the	DET
gujaf-286	146	15	extent	extent	NOUN
gujaf-286	146	16	of	of	ADP
gujaf-286	146	17	disclosure	disclosure	NOUN
gujaf-286	146	18	.	.	PUNCT
gujaf-286	147	1	financial	financial	ADJ
gujaf-286	147	2	reporting	reporting	NOUN
gujaf-286	147	3	quality	quality	NOUN
gujaf-286	147	4	refers	refer	VERB
gujaf-286	147	5	to	to	ADP
gujaf-286	147	6	the	the	DET
gujaf-286	147	7	accuracy	accuracy	NOUN
gujaf-286	147	8	and	and	CCONJ
gujaf-286	147	9	precision	precision	NOUN
gujaf-286	147	10	with	with	ADP
gujaf-286	147	11	which	which	PRON
gujaf-286	147	12	financial	financial	ADJ
gujaf-286	147	13	reporting	reporting	NOUN
gujaf-286	147	14	presents	present	VERB
gujaf-286	147	15	information	information	NOUN
gujaf-286	147	16	about	about	ADP
gujaf-286	147	17	a	a	DET
gujaf-286	147	18	firm	firm	NOUN
gujaf-286	147	19	's	's	PART
gujaf-286	147	20	operations	operation	NOUN
gujaf-286	147	21	(	(	PUNCT
gujaf-286	147	22	biddle	biddle	PROPN
gujaf-286	147	23	et	et	PROPN
gujaf-286	147	24	al	al	PROPN
gujaf-286	147	25	.	.	PROPN
gujaf-286	147	26	,	,	PUNCT
gujaf-286	147	27	2009	2009	NUM
gujaf-286	147	28	)	)	PUNCT
gujaf-286	147	29	.	.	PUNCT
gujaf-286	148	1	it	it	PRON
gujaf-286	148	2	is	be	AUX
gujaf-286	148	3	crucial	crucial	ADJ
gujaf-286	148	4	for	for	ADP
gujaf-286	148	5	efficient	efficient	ADJ
gujaf-286	148	6	allocation	allocation	NOUN
gujaf-286	148	7	of	of	ADP
gujaf-286	148	8	resources	resource	NOUN
gujaf-286	148	9	as	as	SCONJ
gujaf-286	148	10	information	information	NOUN
gujaf-286	148	11	disclosure	disclosure	NOUN
gujaf-286	148	12	influences	influence	VERB
gujaf-286	148	13	decision	decision	NOUN
gujaf-286	148	14	making	making	NOUN
gujaf-286	148	15	(	(	PUNCT
gujaf-286	148	16	bekiri	bekiri	NOUN
gujaf-286	148	17	&	&	CCONJ
gujaf-286	148	18	doukakis	doukakis	PROPN
gujaf-286	148	19	,	,	PUNCT
gujaf-286	148	20	2011	2011	NUM
gujaf-286	148	21	)	)	PUNCT
gujaf-286	148	22	.	.	PUNCT
gujaf-286	149	1	verdi	verdi	INTJ
gujaf-286	149	2	(	(	PUNCT
gujaf-286	149	3	2006	2006	NUM
gujaf-286	149	4	)	)	PUNCT
gujaf-286	149	5	defines	define	VERB
gujaf-286	149	6	financial	financial	ADJ
gujaf-286	149	7	reporting	reporting	NOUN
gujaf-286	149	8	quality	quality	NOUN
gujaf-286	149	9	as	as	ADP
gujaf-286	149	10	the	the	DET
gujaf-286	149	11	accurate	accurate	ADJ
gujaf-286	149	12	representation	representation	NOUN
gujaf-286	149	13	of	of	ADP
gujaf-286	149	14	a	a	DET
gujaf-286	149	15	business	business	NOUN
gujaf-286	149	16	's	's	PART
gujaf-286	149	17	activities	activity	NOUN
gujaf-286	149	18	and	and	CCONJ
gujaf-286	149	19	anticipated	anticipate	VERB
gujaf-286	149	20	cash	cash	NOUN
gujaf-286	149	21	flows	flow	NOUN
gujaf-286	149	22	,	,	PUNCT
gujaf-286	149	23	aiming	aim	VERB
gujaf-286	149	24	to	to	PART
gujaf-286	149	25	inform	inform	VERB
gujaf-286	149	26	shareholders	shareholder	NOUN
gujaf-286	149	27	about	about	ADP
gujaf-286	149	28	the	the	DET
gujaf-286	149	29	company	company	NOUN
gujaf-286	149	30	's	's	PART
gujaf-286	149	31	operations	operation	NOUN
gujaf-286	149	32	.	.	PUNCT
gujaf-286	150	1	it	it	PRON
gujaf-286	150	2	also	also	ADV
gujaf-286	150	3	pertains	pertain	VERB
gujaf-286	150	4	to	to	ADP
gujaf-286	150	5	the	the	DET
gujaf-286	150	6	provision	provision	NOUN
gujaf-286	150	7	of	of	ADP
gujaf-286	150	8	fair	fair	ADJ
gujaf-286	150	9	and	and	CCONJ
gujaf-286	150	10	authentic	authentic	ADJ
gujaf-286	150	11	information	information	NOUN
gujaf-286	150	12	about	about	ADP
gujaf-286	150	13	the	the	DET
gujaf-286	150	14	financial	financial	ADJ
gujaf-286	150	15	position	position	NOUN
gujaf-286	150	16	and	and	CCONJ
gujaf-286	150	17	performance	performance	NOUN
gujaf-286	150	18	of	of	ADP
gujaf-286	150	19	an	an	DET
gujaf-286	150	20	enterprise	enterprise	NOUN
gujaf-286	150	21	.	.	PUNCT
gujaf-286	151	1	high	high	ADJ
gujaf-286	151	2	-	-	PUNCT
gujaf-286	151	3	quality	quality	NOUN
gujaf-286	151	4	financial	financial	ADJ
gujaf-286	151	5	statements	statement	NOUN
gujaf-286	151	6	should	should	AUX
gujaf-286	151	7	provide	provide	VERB
gujaf-286	151	8	genuine	genuine	ADJ
gujaf-286	151	9	information	information	NOUN
gujaf-286	151	10	to	to	PART
gujaf-286	151	11	keep	keep	VERB
gujaf-286	151	12	shareholders	shareholder	NOUN
gujaf-286	151	13	and	and	CCONJ
gujaf-286	151	14	stakeholders	stakeholder	NOUN
gujaf-286	151	15	informed	inform	VERB
gujaf-286	151	16	about	about	ADP
gujaf-286	151	17	the	the	DET
gujaf-286	151	18	entity	entity	NOUN
gujaf-286	151	19	's	's	PART
gujaf-286	151	20	current	current	ADJ
gujaf-286	151	21	situation	situation	NOUN
gujaf-286	151	22	.	.	PUNCT
gujaf-286	152	1	board	board	NOUN
gujaf-286	152	2	size	size	NOUN
gujaf-286	152	3	and	and	CCONJ
gujaf-286	152	4	board	board	NOUN
gujaf-286	152	5	independence	independence	NOUN
gujaf-286	152	6	have	have	AUX
gujaf-286	152	7	garnered	garner	VERB
gujaf-286	152	8	attention	attention	NOUN
gujaf-286	152	9	in	in	ADP
gujaf-286	152	10	corporate	corporate	ADJ
gujaf-286	152	11	governance	governance	NOUN
gujaf-286	152	12	regulations	regulation	NOUN
gujaf-286	152	13	globally	globally	ADV
gujaf-286	152	14	.	.	PUNCT
gujaf-286	153	1	board	board	NOUN
gujaf-286	153	2	size	size	NOUN
gujaf-286	153	3	refers	refer	VERB
gujaf-286	153	4	to	to	ADP
gujaf-286	153	5	the	the	DET
gujaf-286	153	6	total	total	ADJ
gujaf-286	153	7	number	number	NOUN
gujaf-286	153	8	of	of	ADP
gujaf-286	153	9	directors	director	NOUN
gujaf-286	153	10	,	,	PUNCT
gujaf-286	153	11	indicating	indicate	VERB
gujaf-286	153	12	a	a	DET
gujaf-286	153	13	large	large	ADJ
gujaf-286	153	14	or	or	CCONJ
gujaf-286	153	15	small	small	ADJ
gujaf-286	153	16	board	board	NOUN
gujaf-286	153	17	(	(	PUNCT
gujaf-286	153	18	tajuddin	tajuddin	NOUN
gujaf-286	153	19	et	et	PROPN
gujaf-286	153	20	al	al	PROPN
gujaf-286	153	21	.	.	PROPN
gujaf-286	153	22	,	,	PUNCT
gujaf-286	153	23	2023	2023	NUM
gujaf-286	153	24	)	)	PUNCT
gujaf-286	153	25	.	.	PUNCT
gujaf-286	154	1	a	a	DET
gujaf-286	154	2	large	large	ADJ
gujaf-286	154	3	board	board	NOUN
gujaf-286	154	4	comprises	comprise	VERB
gujaf-286	154	5	diverse	diverse	ADJ
gujaf-286	154	6	experts	expert	NOUN
gujaf-286	154	7	with	with	ADP
gujaf-286	154	8	extensive	extensive	ADJ
gujaf-286	154	9	expertise	expertise	NOUN
gujaf-286	154	10	,	,	PUNCT
gujaf-286	154	11	beneficial	beneficial	ADJ
gujaf-286	154	12	for	for	ADP
gujaf-286	154	13	problem	problem	NOUN
gujaf-286	154	14	identification	identification	NOUN
gujaf-286	154	15	.	.	PUNCT
gujaf-286	155	1	studies	study	NOUN
gujaf-286	155	2	on	on	ADP
gujaf-286	155	3	board	board	NOUN
gujaf-286	155	4	size	size	NOUN
gujaf-286	155	5	present	present	ADJ
gujaf-286	155	6	varying	vary	VERB
gujaf-286	155	7	findings	finding	NOUN
gujaf-286	155	8	.	.	PUNCT
gujaf-286	156	1	for	for	ADP
gujaf-286	156	2	instance	instance	NOUN
gujaf-286	156	3	,	,	PUNCT
gujaf-286	156	4	potharla	potharla	NOUN
gujaf-286	156	5	and	and	CCONJ
gujaf-286	156	6	amirishetty	amirishetty	PROPN
gujaf-286	156	7	(	(	PUNCT
gujaf-286	156	8	2021	2021	NUM
gujaf-286	156	9	)	)	PUNCT
gujaf-286	156	10	find	find	VERB
gujaf-286	156	11	a	a	DET
gujaf-286	156	12	nonlinear	nonlinear	ADJ
gujaf-286	156	13	relationship	relationship	NOUN
gujaf-286	156	14	between	between	ADP
gujaf-286	156	15	board	board	NOUN
gujaf-286	156	16	size	size	NOUN
gujaf-286	156	17	,	,	PUNCT
gujaf-286	156	18	board	board	NOUN
gujaf-286	156	19	independence	independence	NOUN
gujaf-286	156	20	and	and	CCONJ
gujaf-286	156	21	firm	firm	ADJ
gujaf-286	156	22	performance	performance	NOUN
gujaf-286	156	23	in	in	ADP
gujaf-286	156	24	india	india	PROPN
gujaf-286	156	25	.	.	PUNCT
gujaf-286	157	1	the	the	DET
gujaf-286	157	2	effects	effect	NOUN
gujaf-286	157	3	of	of	ADP
gujaf-286	157	4	board	board	NOUN
gujaf-286	157	5	size	size	NOUN
gujaf-286	157	6	,	,	PUNCT
gujaf-286	157	7	composition	composition	NOUN
gujaf-286	157	8	and	and	CCONJ
gujaf-286	157	9	independence	independence	NOUN
gujaf-286	157	10	on	on	ADP
gujaf-286	157	11	csr	csr	NOUN
gujaf-286	157	12	disclosure	disclosure	NOUN
gujaf-286	157	13	are	be	AUX
gujaf-286	157	14	also	also	ADV
gujaf-286	157	15	examined	examine	VERB
gujaf-286	157	16	(	(	PUNCT
gujaf-286	157	17	rouf	rouf	NOUN
gujaf-286	157	18	and	and	CCONJ
gujaf-286	157	19	hossan	hossan	NOUN
gujaf-286	157	20	,	,	PUNCT
gujaf-286	157	21	2021	2021	NUM
gujaf-286	157	22	)	)	PUNCT
gujaf-286	157	23	,	,	PUNCT
gujaf-286	157	24	gusau	gusau	ADJ
gujaf-286	157	25	journal	journal	NOUN
gujaf-286	157	26	of	of	ADP
gujaf-286	157	27	accounting	accounting	NOUN
gujaf-286	157	28	and	and	CCONJ
gujaf-286	157	29	finance	finance	NOUN
gujaf-286	157	30	,	,	PUNCT
gujaf-286	157	31	vol	vol	NOUN
gujaf-286	157	32	.	.	PROPN
gujaf-286	157	33	5	5	NUM
gujaf-286	157	34	,	,	PUNCT
gujaf-286	157	35	issue	issue	NOUN
gujaf-286	157	36	1	1	NUM
gujaf-286	157	37	,	,	PUNCT
gujaf-286	157	38	april	april	PROPN
gujaf-286	157	39	,	,	PUNCT
gujaf-286	157	40	2024	2024	NUM
gujaf-286	157	41	263	263	NUM
gujaf-286	157	42	along	along	ADP
gujaf-286	157	43	with	with	ADP
gujaf-286	157	44	the	the	DET
gujaf-286	157	45	relationship	relationship	NOUN
gujaf-286	157	46	between	between	ADP
gujaf-286	157	47	board	board	NOUN
gujaf-286	157	48	independence	independence	NOUN
gujaf-286	157	49	and	and	CCONJ
gujaf-286	157	50	firm	firm	ADJ
gujaf-286	157	51	value	value	NOUN
gujaf-286	157	52	in	in	ADP
gujaf-286	157	53	stateowned	stateowne	VERB
gujaf-286	157	54	enterprises	enterprise	NOUN
gujaf-286	157	55	(	(	PUNCT
gujaf-286	157	56	sasidharan	sasidharan	VERB
gujaf-286	157	57	,	,	PUNCT
gujaf-286	157	58	2020	2020	NUM
gujaf-286	157	59	)	)	PUNCT
gujaf-286	157	60	.	.	PUNCT
gujaf-286	158	1	in	in	ADP
gujaf-286	158	2	this	this	DET
gujaf-286	158	3	study	study	NOUN
gujaf-286	158	4	,	,	PUNCT
gujaf-286	158	5	board	board	NOUN
gujaf-286	158	6	size	size	NOUN
gujaf-286	158	7	serves	serve	VERB
gujaf-286	158	8	as	as	ADP
gujaf-286	158	9	a	a	DET
gujaf-286	158	10	control	control	NOUN
gujaf-286	158	11	variable	variable	NOUN
gujaf-286	158	12	to	to	PART
gujaf-286	158	13	examine	examine	VERB
gujaf-286	158	14	the	the	DET
gujaf-286	158	15	moderating	moderate	VERB
gujaf-286	158	16	effect	effect	NOUN
gujaf-286	158	17	of	of	ADP
gujaf-286	158	18	firm	firm	ADJ
gujaf-286	158	19	size	size	NOUN
gujaf-286	158	20	on	on	ADP
gujaf-286	158	21	the	the	DET
gujaf-286	158	22	relationship	relationship	NOUN
gujaf-286	158	23	between	between	ADP
gujaf-286	158	24	board	board	NOUN
gujaf-286	158	25	independence	independence	NOUN
gujaf-286	158	26	and	and	CCONJ
gujaf-286	158	27	financial	financial	ADJ
gujaf-286	158	28	reporting	reporting	NOUN
gujaf-286	158	29	quality	quality	NOUN
gujaf-286	158	30	in	in	ADP
gujaf-286	158	31	the	the	DET
gujaf-286	158	32	nigerian	nigerian	ADJ
gujaf-286	158	33	oil	oil	NOUN
gujaf-286	158	34	and	and	CCONJ
gujaf-286	158	35	gas	gas	NOUN
gujaf-286	158	36	sector	sector	NOUN
gujaf-286	158	37	.	.	PUNCT
gujaf-286	159	1	by	by	ADP
gujaf-286	159	2	incorporating	incorporate	VERB
gujaf-286	159	3	board	board	NOUN
gujaf-286	159	4	size	size	NOUN
gujaf-286	159	5	as	as	ADP
gujaf-286	159	6	a	a	DET
gujaf-286	159	7	control	control	NOUN
gujaf-286	159	8	,	,	PUNCT
gujaf-286	159	9	we	we	PRON
gujaf-286	159	10	aim	aim	VERB
gujaf-286	159	11	to	to	PART
gujaf-286	159	12	isolate	isolate	VERB
gujaf-286	159	13	the	the	DET
gujaf-286	159	14	specific	specific	ADJ
gujaf-286	159	15	impact	impact	NOUN
gujaf-286	159	16	of	of	ADP
gujaf-286	159	17	firm	firm	ADJ
gujaf-286	159	18	size	size	NOUN
gujaf-286	159	19	on	on	ADP
gujaf-286	159	20	the	the	DET
gujaf-286	159	21	interaction	interaction	NOUN
gujaf-286	159	22	between	between	ADP
gujaf-286	159	23	board	board	NOUN
gujaf-286	159	24	independence	independence	NOUN
gujaf-286	159	25	and	and	CCONJ
gujaf-286	159	26	financial	financial	ADJ
gujaf-286	159	27	reporting	reporting	NOUN
gujaf-286	159	28	quality	quality	NOUN
gujaf-286	159	29	.	.	PUNCT
gujaf-286	160	1	this	this	DET
gujaf-286	160	2	approach	approach	NOUN
gujaf-286	160	3	allows	allow	VERB
gujaf-286	160	4	for	for	ADP
gujaf-286	160	5	a	a	DET
gujaf-286	160	6	more	more	ADV
gujaf-286	160	7	nuanced	nuanced	ADJ
gujaf-286	160	8	understanding	understanding	NOUN
gujaf-286	160	9	of	of	ADP
gujaf-286	160	10	how	how	SCONJ
gujaf-286	160	11	the	the	DET
gujaf-286	160	12	dynamics	dynamic	NOUN
gujaf-286	160	13	among	among	ADP
gujaf-286	160	14	these	these	DET
gujaf-286	160	15	variables	variable	NOUN
gujaf-286	160	16	may	may	AUX
gujaf-286	160	17	vary	vary	VERB
gujaf-286	160	18	.	.	PUNCT
gujaf-286	161	1	2.2	2.2	NUM
gujaf-286	161	2	review	review	NOUN
gujaf-286	161	3	of	of	ADP
gujaf-286	161	4	empirical	empirical	ADJ
gujaf-286	161	5	studies	study	NOUN
gujaf-286	161	6	this	this	DET
gujaf-286	161	7	section	section	NOUN
gujaf-286	161	8	examines	examine	VERB
gujaf-286	161	9	the	the	DET
gujaf-286	161	10	relationship	relationship	NOUN
gujaf-286	161	11	between	between	ADP
gujaf-286	161	12	the	the	DET
gujaf-286	161	13	independent	independent	ADJ
gujaf-286	161	14	variable	variable	NOUN
gujaf-286	161	15	,	,	PUNCT
gujaf-286	161	16	board	board	NOUN
gujaf-286	161	17	independence	independence	NOUN
gujaf-286	161	18	,	,	PUNCT
gujaf-286	161	19	and	and	CCONJ
gujaf-286	161	20	the	the	DET
gujaf-286	161	21	dependent	dependent	ADJ
gujaf-286	161	22	variable	variable	NOUN
gujaf-286	161	23	,	,	PUNCT
gujaf-286	161	24	financial	financial	ADJ
gujaf-286	161	25	reporting	reporting	NOUN
gujaf-286	161	26	quality	quality	NOUN
gujaf-286	161	27	.	.	PUNCT
gujaf-286	162	1	abdallah	abdallah	PROPN
gujaf-286	162	2	et	et	PROPN
gujaf-286	162	3	al	al	PROPN
gujaf-286	162	4	.	.	PROPN
gujaf-286	163	1	(	(	PUNCT
gujaf-286	163	2	2022	2022	NUM
gujaf-286	163	3	)	)	PUNCT
gujaf-286	163	4	explore	explore	VERB
gujaf-286	163	5	the	the	DET
gujaf-286	163	6	influence	influence	NOUN
gujaf-286	163	7	of	of	ADP
gujaf-286	163	8	board	board	NOUN
gujaf-286	163	9	of	of	ADP
gujaf-286	163	10	directors	director	NOUN
gujaf-286	163	11	’	'	PUNCT
gujaf-286	163	12	characteristics	characteristic	NOUN
gujaf-286	163	13	on	on	ADP
gujaf-286	163	14	integrated	integrate	VERB
gujaf-286	163	15	reporting	reporting	NOUN
gujaf-286	163	16	quality	quality	NOUN
gujaf-286	163	17	in	in	ADP
gujaf-286	163	18	malaysia	malaysia	PROPN
gujaf-286	163	19	.	.	PUNCT
gujaf-286	164	1	the	the	DET
gujaf-286	164	2	board	board	NOUN
gujaf-286	164	3	’s	’s	PART
gujaf-286	164	4	characteristics	characteristic	NOUN
gujaf-286	164	5	considered	consider	VERB
gujaf-286	164	6	is	be	AUX
gujaf-286	164	7	independence	independence	NOUN
gujaf-286	164	8	,	,	PUNCT
gujaf-286	164	9	as	as	SCONJ
gujaf-286	164	10	hypothesized	hypothesize	VERB
gujaf-286	164	11	by	by	ADP
gujaf-286	164	12	the	the	DET
gujaf-286	164	13	agency	agency	NOUN
gujaf-286	164	14	theory	theory	NOUN
gujaf-286	164	15	.	.	PUNCT
gujaf-286	165	1	a	a	DET
gujaf-286	165	2	total	total	NOUN
gujaf-286	165	3	of	of	ADP
gujaf-286	165	4	64	64	NUM
gujaf-286	165	5	companies	company	NOUN
gujaf-286	165	6	were	be	AUX
gujaf-286	165	7	analyzed	analyze	VERB
gujaf-286	165	8	from	from	ADP
gujaf-286	165	9	2017	2017	NUM
gujaf-286	165	10	to	to	ADP
gujaf-286	165	11	2020	2020	NUM
gujaf-286	165	12	,	,	PUNCT
gujaf-286	165	13	for	for	ADP
gujaf-286	165	14	a	a	DET
gujaf-286	165	15	total	total	ADJ
gujaf-286	165	16	number	number	NOUN
gujaf-286	165	17	of	of	ADP
gujaf-286	165	18	173	173	NUM
gujaf-286	165	19	integrated	integrate	VERB
gujaf-286	165	20	reports	report	NOUN
gujaf-286	165	21	.	.	PUNCT
gujaf-286	166	1	the	the	DET
gujaf-286	166	2	findings	finding	NOUN
gujaf-286	166	3	highlight	highlight	VERB
gujaf-286	166	4	that	that	SCONJ
gujaf-286	166	5	irq	irq	PROPN
gujaf-286	166	6	is	be	AUX
gujaf-286	166	7	positively	positively	ADV
gujaf-286	166	8	related	relate	VERB
gujaf-286	166	9	to	to	ADP
gujaf-286	166	10	the	the	DET
gujaf-286	166	11	board	board	NOUN
gujaf-286	166	12	size	size	NOUN
gujaf-286	166	13	,	,	PUNCT
gujaf-286	166	14	gender	gender	NOUN
gujaf-286	166	15	diversity	diversity	NOUN
gujaf-286	166	16	and	and	CCONJ
gujaf-286	166	17	activity	activity	NOUN
gujaf-286	166	18	of	of	ADP
gujaf-286	166	19	the	the	DET
gujaf-286	166	20	board	board	NOUN
gujaf-286	166	21	.	.	PUNCT
gujaf-286	167	1	this	this	DET
gujaf-286	167	2	study	study	NOUN
gujaf-286	167	3	’s	’s	PART
gujaf-286	167	4	finding	finding	NOUN
gujaf-286	167	5	adds	add	VERB
gujaf-286	167	6	to	to	ADP
gujaf-286	167	7	the	the	DET
gujaf-286	167	8	current	current	ADJ
gujaf-286	167	9	literature	literature	NOUN
gujaf-286	167	10	in	in	ADP
gujaf-286	167	11	numerous	numerous	ADJ
gujaf-286	167	12	ways	way	NOUN
gujaf-286	167	13	,	,	PUNCT
gujaf-286	167	14	and	and	CCONJ
gujaf-286	167	15	it	it	PRON
gujaf-286	167	16	contributes	contribute	VERB
gujaf-286	167	17	to	to	ADP
gujaf-286	167	18	the	the	DET
gujaf-286	167	19	intensive	intensive	ADJ
gujaf-286	167	20	scientific	scientific	ADJ
gujaf-286	167	21	debate	debate	NOUN
gujaf-286	167	22	on	on	ADP
gujaf-286	167	23	integrated	integrated	ADJ
gujaf-286	167	24	reporting	reporting	NOUN
gujaf-286	167	25	.	.	PUNCT
gujaf-286	168	1	furthermore	furthermore	ADV
gujaf-286	168	2	,	,	PUNCT
gujaf-286	168	3	it	it	PRON
gujaf-286	168	4	is	be	AUX
gujaf-286	168	5	the	the	DET
gujaf-286	168	6	first	first	ADJ
gujaf-286	168	7	study	study	NOUN
gujaf-286	168	8	that	that	PRON
gujaf-286	168	9	investigates	investigate	VERB
gujaf-286	168	10	such	such	DET
gujaf-286	168	11	a	a	DET
gujaf-286	168	12	relationship	relationship	NOUN
gujaf-286	168	13	in	in	ADP
gujaf-286	168	14	malaysia	malaysia	PROPN
gujaf-286	168	15	.	.	PUNCT
gujaf-286	169	1	ajibulu	ajibulu	VERB
gujaf-286	169	2	et	et	PROPN
gujaf-286	169	3	al	al	PROPN
gujaf-286	169	4	.	.	PROPN
gujaf-286	170	1	(	(	PUNCT
gujaf-286	170	2	2021	2021	NUM
gujaf-286	170	3	)	)	PUNCT
gujaf-286	170	4	examine	examine	VERB
gujaf-286	170	5	six	six	NUM
gujaf-286	170	6	characteristics	characteristic	NOUN
gujaf-286	170	7	representing	represent	VERB
gujaf-286	170	8	the	the	DET
gujaf-286	170	9	board	board	NOUN
gujaf-286	170	10	of	of	ADP
gujaf-286	170	11	directors	director	NOUN
gujaf-286	170	12	independence	independence	NOUN
gujaf-286	170	13	of	of	ADP
gujaf-286	170	14	board	board	NOUN
gujaf-286	170	15	of	of	ADP
gujaf-286	170	16	directors	director	NOUN
gujaf-286	170	17	and	and	CCONJ
gujaf-286	170	18	their	their	PRON
gujaf-286	170	19	impact	impact	NOUN
gujaf-286	170	20	on	on	ADP
gujaf-286	170	21	quality	quality	NOUN
gujaf-286	170	22	of	of	ADP
gujaf-286	170	23	financial	financial	ADJ
gujaf-286	170	24	reports	report	NOUN
gujaf-286	170	25	.	.	PUNCT
gujaf-286	171	1	a	a	DET
gujaf-286	171	2	correlational	correlational	ADJ
gujaf-286	171	3	research	research	NOUN
gujaf-286	171	4	design	design	NOUN
gujaf-286	171	5	was	be	AUX
gujaf-286	171	6	used	use	VERB
gujaf-286	171	7	to	to	PART
gujaf-286	171	8	examine	examine	VERB
gujaf-286	171	9	influence	influence	NOUN
gujaf-286	171	10	of	of	ADP
gujaf-286	171	11	board	board	NOUN
gujaf-286	171	12	quality	quality	NOUN
gujaf-286	171	13	of	of	ADP
gujaf-286	171	14	financial	financial	ADJ
gujaf-286	171	15	reports	report	NOUN
gujaf-286	171	16	using	use	VERB
gujaf-286	171	17	12	12	NUM
gujaf-286	171	18	listed	list	VERB
gujaf-286	171	19	deposit	deposit	NOUN
gujaf-286	171	20	money	money	NOUN
gujaf-286	171	21	banks	bank	NOUN
gujaf-286	171	22	.	.	PUNCT
gujaf-286	172	1	finding	find	VERB
gujaf-286	172	2	suggests	suggest	VERB
gujaf-286	172	3	board	board	NOUN
gujaf-286	172	4	shows	show	VERB
gujaf-286	172	5	that	that	SCONJ
gujaf-286	172	6	the	the	DET
gujaf-286	172	7	study	study	NOUN
gujaf-286	172	8	do	do	AUX
gujaf-286	172	9	not	not	PART
gujaf-286	172	10	find	find	VERB
gujaf-286	172	11	evidence	evidence	NOUN
gujaf-286	172	12	that	that	SCONJ
gujaf-286	172	13	board	board	NOUN
gujaf-286	172	14	independence	independence	NOUN
gujaf-286	172	15	improve	improve	VERB
gujaf-286	172	16	quality	quality	NOUN
gujaf-286	172	17	of	of	ADP
gujaf-286	172	18	financial	financial	ADJ
gujaf-286	172	19	report	report	NOUN
gujaf-286	172	20	.	.	PUNCT
gujaf-286	173	1	ogbonnaya	ogbonnaya	NOUN
gujaf-286	173	2	(	(	PUNCT
gujaf-286	173	3	2020	2020	NUM
gujaf-286	173	4	)	)	PUNCT
gujaf-286	173	5	examine	examine	VERB
gujaf-286	173	6	the	the	DET
gujaf-286	173	7	impact	impact	NOUN
gujaf-286	173	8	of	of	ADP
gujaf-286	173	9	board	board	NOUN
gujaf-286	173	10	independence	independence	NOUN
gujaf-286	173	11	on	on	ADP
gujaf-286	173	12	financial	financial	ADJ
gujaf-286	173	13	reporting	reporting	NOUN
gujaf-286	173	14	quality	quality	NOUN
gujaf-286	173	15	of	of	ADP
gujaf-286	173	16	pharmaceutical	pharmaceutical	ADJ
gujaf-286	173	17	companies	company	NOUN
gujaf-286	173	18	in	in	ADP
gujaf-286	173	19	nigeria	nigeria	PROPN
gujaf-286	173	20	.	.	PUNCT
gujaf-286	174	1	a	a	DET
gujaf-286	174	2	total	total	NOUN
gujaf-286	174	3	of	of	ADP
gujaf-286	174	4	10	10	NUM
gujaf-286	174	5	pharmaceutical	pharmaceutical	ADJ
gujaf-286	174	6	companies	company	NOUN
gujaf-286	174	7	were	be	AUX
gujaf-286	174	8	selected	select	VERB
gujaf-286	174	9	for	for	ADP
gujaf-286	174	10	the	the	DET
gujaf-286	174	11	study	study	NOUN
gujaf-286	174	12	.	.	PUNCT
gujaf-286	175	1	time	time	PROPN
gujaf-286	175	2	series	series	PROPN
gujaf-286	175	3	data	datum	NOUN
gujaf-286	175	4	were	be	AUX
gujaf-286	175	5	obtained	obtain	VERB
gujaf-286	175	6	from	from	ADP
gujaf-286	175	7	annual	annual	ADJ
gujaf-286	175	8	report	report	NOUN
gujaf-286	175	9	of	of	ADP
gujaf-286	175	10	pharmaceutical	pharmaceutical	ADJ
gujaf-286	175	11	companies	company	NOUN
gujaf-286	175	12	from	from	ADP
gujaf-286	175	13	2006	2006	NUM
gujaf-286	175	14	-2019	-2019	SYM
gujaf-286	175	15	.	.	PUNCT
gujaf-286	176	1	accrual	accrual	ADJ
gujaf-286	176	2	model	model	NOUN
gujaf-286	176	3	was	be	AUX
gujaf-286	176	4	used	use	VERB
gujaf-286	176	5	to	to	PART
gujaf-286	176	6	compute	compute	VERB
gujaf-286	176	7	the	the	DET
gujaf-286	176	8	proxy	proxy	NOUN
gujaf-286	176	9	for	for	ADP
gujaf-286	176	10	financial	financial	ADJ
gujaf-286	176	11	reporting	reporting	NOUN
gujaf-286	176	12	quality	quality	NOUN
gujaf-286	176	13	;	;	PUNCT
gujaf-286	176	14	while	while	SCONJ
gujaf-286	176	15	board	board	NOUN
gujaf-286	176	16	independence	independence	NOUN
gujaf-286	176	17	is	be	AUX
gujaf-286	176	18	calculated	calculate	VERB
gujaf-286	176	19	as	as	ADP
gujaf-286	176	20	the	the	DET
gujaf-286	176	21	ratio	ratio	NOUN
gujaf-286	176	22	of	of	ADP
gujaf-286	176	23	non	non	ADJ
gujaf-286	176	24	-	-	ADJ
gujaf-286	176	25	executive	executive	ADJ
gujaf-286	176	26	to	to	ADP
gujaf-286	176	27	executive	executive	ADJ
gujaf-286	176	28	gusau	gusau	ADJ
gujaf-286	176	29	journal	journal	NOUN
gujaf-286	176	30	of	of	ADP
gujaf-286	176	31	accounting	accounting	NOUN
gujaf-286	176	32	and	and	CCONJ
gujaf-286	176	33	finance	finance	NOUN
gujaf-286	176	34	,	,	PUNCT
gujaf-286	176	35	vol	vol	NOUN
gujaf-286	176	36	.	.	PROPN
gujaf-286	176	37	5	5	NUM
gujaf-286	176	38	,	,	PUNCT
gujaf-286	176	39	issue	issue	NOUN
gujaf-286	176	40	1	1	NUM
gujaf-286	176	41	,	,	PUNCT
gujaf-286	176	42	april	april	PROPN
gujaf-286	176	43	,	,	PUNCT
gujaf-286	176	44	2024	2024	NUM
gujaf-286	176	45	264	264	NUM
gujaf-286	176	46	directors	director	NOUN
gujaf-286	176	47	on	on	ADP
gujaf-286	176	48	the	the	DET
gujaf-286	176	49	board	board	NOUN
gujaf-286	176	50	.	.	PUNCT
gujaf-286	177	1	regression	regression	NOUN
gujaf-286	177	2	analysis	analysis	NOUN
gujaf-286	177	3	was	be	AUX
gujaf-286	177	4	used	use	VERB
gujaf-286	177	5	to	to	PART
gujaf-286	177	6	analyze	analyze	VERB
gujaf-286	177	7	the	the	DET
gujaf-286	177	8	data	datum	NOUN
gujaf-286	177	9	.	.	PUNCT
gujaf-286	178	1	the	the	DET
gujaf-286	178	2	study	study	NOUN
gujaf-286	178	3	indicated	indicate	VERB
gujaf-286	178	4	that	that	SCONJ
gujaf-286	178	5	board	board	NOUN
gujaf-286	178	6	independence	independence	NOUN
gujaf-286	178	7	has	have	VERB
gujaf-286	178	8	significant	significant	ADJ
gujaf-286	178	9	impact	impact	NOUN
gujaf-286	178	10	on	on	ADP
gujaf-286	178	11	financial	financial	ADJ
gujaf-286	178	12	reporting	reporting	NOUN
gujaf-286	178	13	quality	quality	NOUN
gujaf-286	178	14	of	of	ADP
gujaf-286	178	15	pharmaceutical	pharmaceutical	ADJ
gujaf-286	178	16	companies	company	NOUN
gujaf-286	178	17	in	in	ADP
gujaf-286	178	18	nigeria	nigeria	PROPN
gujaf-286	178	19	.	.	PUNCT
gujaf-286	179	1	obaje	obaje	NOUN
gujaf-286	179	2	et	et	PROPN
gujaf-286	179	3	al	al	PROPN
gujaf-286	179	4	.	.	PROPN
gujaf-286	179	5	(	(	PUNCT
gujaf-286	179	6	2021	2021	NUM
gujaf-286	179	7	)	)	PUNCT
gujaf-286	179	8	explored	explore	VERB
gujaf-286	179	9	the	the	DET
gujaf-286	179	10	moderating	moderate	VERB
gujaf-286	179	11	effect	effect	NOUN
gujaf-286	179	12	of	of	ADP
gujaf-286	179	13	firm	firm	ADJ
gujaf-286	179	14	size	size	NOUN
gujaf-286	179	15	on	on	ADP
gujaf-286	179	16	the	the	DET
gujaf-286	179	17	relationship	relationship	NOUN
gujaf-286	179	18	between	between	ADP
gujaf-286	179	19	board	board	NOUN
gujaf-286	179	20	structure	structure	NOUN
gujaf-286	179	21	(	(	PUNCT
gujaf-286	179	22	board	board	NOUN
gujaf-286	179	23	size	size	NOUN
gujaf-286	179	24	,	,	PUNCT
gujaf-286	179	25	board	board	NOUN
gujaf-286	179	26	independence	independence	NOUN
gujaf-286	179	27	)	)	PUNCT
gujaf-286	179	28	and	and	CCONJ
gujaf-286	179	29	financial	financial	ADJ
gujaf-286	179	30	performance	performance	NOUN
gujaf-286	179	31	(	(	PUNCT
gujaf-286	179	32	return	return	VERB
gujaf-286	179	33	on	on	ADP
gujaf-286	179	34	assets	asset	NOUN
gujaf-286	179	35	)	)	PUNCT
gujaf-286	179	36	of	of	ADP
gujaf-286	179	37	quoted	quote	VERB
gujaf-286	179	38	deposit	deposit	NOUN
gujaf-286	179	39	money	money	NOUN
gujaf-286	179	40	banks	bank	NOUN
gujaf-286	179	41	.	.	PUNCT
gujaf-286	180	1	the	the	DET
gujaf-286	180	2	study	study	NOUN
gujaf-286	180	3	analyzed	analyze	VERB
gujaf-286	180	4	secondary	secondary	ADJ
gujaf-286	180	5	data	datum	NOUN
gujaf-286	180	6	spanning	span	VERB
gujaf-286	180	7	from	from	ADP
gujaf-286	180	8	2012	2012	NUM
gujaf-286	180	9	to	to	ADP
gujaf-286	180	10	2019	2019	NUM
gujaf-286	180	11	,	,	PUNCT
gujaf-286	180	12	after	after	ADP
gujaf-286	180	13	the	the	DET
gujaf-286	180	14	implementation	implementation	NOUN
gujaf-286	180	15	of	of	ADP
gujaf-286	180	16	international	international	ADJ
gujaf-286	180	17	financial	financial	ADJ
gujaf-286	180	18	reporting	reporting	NOUN
gujaf-286	180	19	standards	standard	NOUN
gujaf-286	180	20	.	.	PUNCT
gujaf-286	181	1	the	the	DET
gujaf-286	181	2	findings	finding	NOUN
gujaf-286	181	3	indicated	indicate	VERB
gujaf-286	181	4	that	that	SCONJ
gujaf-286	181	5	board	board	NOUN
gujaf-286	181	6	size	size	NOUN
gujaf-286	181	7	moderated	moderate	VERB
gujaf-286	181	8	by	by	ADP
gujaf-286	181	9	firm	firm	ADJ
gujaf-286	181	10	size	size	NOUN
gujaf-286	181	11	had	have	VERB
gujaf-286	181	12	a	a	DET
gujaf-286	181	13	non	non	ADJ
gujaf-286	181	14	-	-	ADJ
gujaf-286	181	15	significant	significant	ADJ
gujaf-286	181	16	effect	effect	NOUN
gujaf-286	181	17	on	on	ADP
gujaf-286	181	18	return	return	NOUN
gujaf-286	181	19	on	on	ADP
gujaf-286	181	20	assets	asset	NOUN
gujaf-286	181	21	,	,	PUNCT
gujaf-286	181	22	while	while	SCONJ
gujaf-286	181	23	board	board	NOUN
gujaf-286	181	24	independence	independence	NOUN
gujaf-286	181	25	moderated	moderate	VERB
gujaf-286	181	26	by	by	ADP
gujaf-286	181	27	firm	firm	ADJ
gujaf-286	181	28	size	size	NOUN
gujaf-286	181	29	had	have	VERB
gujaf-286	181	30	a	a	DET
gujaf-286	181	31	significant	significant	ADJ
gujaf-286	181	32	negative	negative	ADJ
gujaf-286	181	33	effect	effect	NOUN
gujaf-286	181	34	.	.	PUNCT
gujaf-286	182	1	firm	firm	ADJ
gujaf-286	182	2	size	size	NOUN
gujaf-286	182	3	,	,	PUNCT
gujaf-286	182	4	had	have	VERB
gujaf-286	182	5	a	a	DET
gujaf-286	182	6	significant	significant	ADJ
gujaf-286	182	7	negative	negative	ADJ
gujaf-286	182	8	effect	effect	NOUN
gujaf-286	182	9	at	at	ADP
gujaf-286	182	10	a	a	DET
gujaf-286	182	11	1	1	NUM
gujaf-286	182	12	%	%	NOUN
gujaf-286	182	13	level	level	NOUN
gujaf-286	182	14	of	of	ADP
gujaf-286	182	15	significance	significance	NOUN
gujaf-286	182	16	.	.	PUNCT
gujaf-286	183	1	ogbaisi	ogbaisi	PROPN
gujaf-286	183	2	et	et	PROPN
gujaf-286	183	3	al	al	PROPN
gujaf-286	183	4	.	.	PROPN
gujaf-286	184	1	(	(	PUNCT
gujaf-286	184	2	2019	2019	NUM
gujaf-286	184	3	)	)	PUNCT
gujaf-286	184	4	examined	examine	VERB
gujaf-286	184	5	the	the	DET
gujaf-286	184	6	relationship	relationship	NOUN
gujaf-286	184	7	between	between	ADP
gujaf-286	184	8	board	board	NOUN
gujaf-286	184	9	independence	independence	NOUN
gujaf-286	184	10	,	,	PUNCT
gujaf-286	184	11	and	and	CCONJ
gujaf-286	184	12	financial	financial	ADJ
gujaf-286	184	13	reporting	reporting	NOUN
gujaf-286	184	14	quality	quality	NOUN
gujaf-286	184	15	in	in	ADP
gujaf-286	184	16	nigeria	nigeria	PROPN
gujaf-286	184	17	.	.	PUNCT
gujaf-286	185	1	the	the	DET
gujaf-286	185	2	study	study	NOUN
gujaf-286	185	3	utilized	utilize	VERB
gujaf-286	185	4	data	datum	NOUN
gujaf-286	185	5	from	from	ADP
gujaf-286	185	6	forty	forty	NUM
gujaf-286	185	7	quoted	quote	VERB
gujaf-286	185	8	companies	company	NOUN
gujaf-286	185	9	from	from	ADP
gujaf-286	185	10	2010	2010	NUM
gujaf-286	185	11	to	to	ADP
gujaf-286	185	12	2015	2015	NUM
gujaf-286	185	13	.	.	PUNCT
gujaf-286	186	1	the	the	DET
gujaf-286	186	2	results	result	NOUN
gujaf-286	186	3	showed	show	VERB
gujaf-286	186	4	a	a	DET
gujaf-286	186	5	positive	positive	ADJ
gujaf-286	186	6	significant	significant	ADJ
gujaf-286	186	7	relationship	relationship	NOUN
gujaf-286	186	8	between	between	ADP
gujaf-286	186	9	board	board	NOUN
gujaf-286	186	10	expertise	expertise	NOUN
gujaf-286	186	11	and	and	CCONJ
gujaf-286	186	12	financial	financial	ADJ
gujaf-286	186	13	reporting	reporting	NOUN
gujaf-286	186	14	quality	quality	NOUN
gujaf-286	186	15	.	.	PUNCT
gujaf-286	187	1	however	however	ADV
gujaf-286	187	2	,	,	PUNCT
gujaf-286	187	3	the	the	DET
gujaf-286	187	4	relationship	relationship	NOUN
gujaf-286	187	5	between	between	ADP
gujaf-286	187	6	board	board	NOUN
gujaf-286	187	7	independence	independence	NOUN
gujaf-286	187	8	and	and	CCONJ
gujaf-286	187	9	financial	financial	ADJ
gujaf-286	187	10	reporting	reporting	NOUN
gujaf-286	187	11	quality	quality	NOUN
gujaf-286	187	12	was	be	AUX
gujaf-286	187	13	positive	positive	ADJ
gujaf-286	187	14	but	but	CCONJ
gujaf-286	187	15	insignificant	insignificant	ADJ
gujaf-286	187	16	,	,	PUNCT
gujaf-286	187	17	indicating	indicate	VERB
gujaf-286	187	18	that	that	SCONJ
gujaf-286	187	19	changes	change	NOUN
gujaf-286	187	20	in	in	ADP
gujaf-286	187	21	the	the	DET
gujaf-286	187	22	number	number	NOUN
gujaf-286	187	23	of	of	ADP
gujaf-286	187	24	independent	independent	ADJ
gujaf-286	187	25	board	board	NOUN
gujaf-286	187	26	members	member	NOUN
gujaf-286	187	27	did	do	AUX
gujaf-286	187	28	not	not	PART
gujaf-286	187	29	significantly	significantly	ADV
gujaf-286	187	30	impact	impact	VERB
gujaf-286	187	31	financial	financial	ADJ
gujaf-286	187	32	reporting	reporting	NOUN
gujaf-286	187	33	quality	quality	NOUN
gujaf-286	187	34	.	.	PUNCT
gujaf-286	188	1	the	the	DET
gujaf-286	188	2	study	study	NOUN
gujaf-286	188	3	concluded	conclude	VERB
gujaf-286	188	4	that	that	SCONJ
gujaf-286	188	5	board	board	NOUN
gujaf-286	188	6	expertise	expertise	NOUN
gujaf-286	188	7	is	be	AUX
gujaf-286	188	8	a	a	DET
gujaf-286	188	9	crucial	crucial	ADJ
gujaf-286	188	10	determinant	determinant	NOUN
gujaf-286	188	11	of	of	ADP
gujaf-286	188	12	financial	financial	ADJ
gujaf-286	188	13	reporting	reporting	NOUN
gujaf-286	188	14	quality	quality	NOUN
gujaf-286	188	15	and	and	CCONJ
gujaf-286	188	16	recommended	recommend	VERB
gujaf-286	188	17	increasing	increase	VERB
gujaf-286	188	18	the	the	DET
gujaf-286	188	19	number	number	NOUN
gujaf-286	188	20	of	of	ADP
gujaf-286	188	21	board	board	NOUN
gujaf-286	188	22	members	member	NOUN
gujaf-286	188	23	with	with	ADP
gujaf-286	188	24	expertise	expertise	NOUN
gujaf-286	188	25	to	to	PART
gujaf-286	188	26	enhance	enhance	VERB
gujaf-286	188	27	reporting	report	VERB
gujaf-286	188	28	quality	quality	NOUN
gujaf-286	188	29	.	.	PUNCT
gujaf-286	189	1	bako	bako	PROPN
gujaf-286	189	2	(	(	PUNCT
gujaf-286	189	3	2018	2018	NUM
gujaf-286	189	4	)	)	PUNCT
gujaf-286	189	5	investigated	investigate	VERB
gujaf-286	189	6	the	the	DET
gujaf-286	189	7	impact	impact	NOUN
gujaf-286	189	8	of	of	ADP
gujaf-286	189	9	board	board	NOUN
gujaf-286	189	10	independence	independence	NOUN
gujaf-286	189	11	on	on	ADP
gujaf-286	189	12	financial	financial	ADJ
gujaf-286	189	13	reporting	reporting	NOUN
gujaf-286	189	14	quality	quality	NOUN
gujaf-286	189	15	in	in	ADP
gujaf-286	189	16	the	the	DET
gujaf-286	189	17	nigerian	nigerian	ADJ
gujaf-286	189	18	chemical	chemical	NOUN
gujaf-286	189	19	and	and	CCONJ
gujaf-286	189	20	plant	plant	NOUN
gujaf-286	189	21	industry	industry	NOUN
gujaf-286	189	22	.	.	PUNCT
gujaf-286	190	1	the	the	DET
gujaf-286	190	2	study	study	NOUN
gujaf-286	190	3	utilized	utilize	VERB
gujaf-286	190	4	data	datum	NOUN
gujaf-286	190	5	from	from	ADP
gujaf-286	190	6	four	four	NUM
gujaf-286	190	7	selected	select	VERB
gujaf-286	190	8	companies	company	NOUN
gujaf-286	190	9	for	for	ADP
gujaf-286	190	10	a	a	DET
gujaf-286	190	11	period	period	NOUN
gujaf-286	190	12	of	of	ADP
gujaf-286	190	13	five	five	NUM
gujaf-286	190	14	years	year	NOUN
gujaf-286	190	15	(	(	PUNCT
gujaf-286	190	16	2009	2009	NUM
gujaf-286	190	17	-	-	SYM
gujaf-286	190	18	2013	2013	NUM
gujaf-286	190	19	)	)	PUNCT
gujaf-286	190	20	and	and	CCONJ
gujaf-286	190	21	analyzed	analyze	VERB
gujaf-286	190	22	it	it	PRON
gujaf-286	190	23	using	use	VERB
gujaf-286	190	24	correlation	correlation	NOUN
gujaf-286	190	25	and	and	CCONJ
gujaf-286	190	26	regression	regression	NOUN
gujaf-286	190	27	.	.	PUNCT
gujaf-286	191	1	the	the	DET
gujaf-286	191	2	results	result	NOUN
gujaf-286	191	3	indicated	indicate	VERB
gujaf-286	191	4	that	that	SCONJ
gujaf-286	191	5	board	board	NOUN
gujaf-286	191	6	independence	independence	NOUN
gujaf-286	191	7	had	have	VERB
gujaf-286	191	8	an	an	DET
gujaf-286	191	9	insignificant	insignificant	ADJ
gujaf-286	191	10	effect	effect	NOUN
gujaf-286	191	11	on	on	ADP
gujaf-286	191	12	financial	financial	ADJ
gujaf-286	191	13	reporting	reporting	NOUN
gujaf-286	191	14	quality	quality	NOUN
gujaf-286	191	15	.	.	PUNCT
gujaf-286	192	1	elshawarby	elshawarby	PROPN
gujaf-286	192	2	(	(	PUNCT
gujaf-286	192	3	2018	2018	NUM
gujaf-286	192	4	)	)	PUNCT
gujaf-286	192	5	examined	examine	VERB
gujaf-286	192	6	the	the	DET
gujaf-286	192	7	characteristics	characteristic	NOUN
gujaf-286	192	8	of	of	ADP
gujaf-286	192	9	the	the	DET
gujaf-286	192	10	board	board	NOUN
gujaf-286	192	11	of	of	ADP
gujaf-286	192	12	directors	director	NOUN
gujaf-286	192	13	and	and	CCONJ
gujaf-286	192	14	their	their	PRON
gujaf-286	192	15	impact	impact	NOUN
gujaf-286	192	16	on	on	ADP
gujaf-286	192	17	the	the	DET
gujaf-286	192	18	delay	delay	NOUN
gujaf-286	192	19	of	of	ADP
gujaf-286	192	20	external	external	ADJ
gujaf-286	192	21	auditors	auditor	NOUN
gujaf-286	192	22	'	'	PART
gujaf-286	192	23	reports	report	NOUN
gujaf-286	192	24	in	in	ADP
gujaf-286	192	25	companies	company	NOUN
gujaf-286	192	26	listed	list	VERB
gujaf-286	192	27	on	on	ADP
gujaf-286	192	28	the	the	DET
gujaf-286	192	29	egyptian	egyptian	ADJ
gujaf-286	192	30	stock	stock	NOUN
gujaf-286	192	31	exchange	exchange	PROPN
gujaf-286	192	32	.	.	PUNCT
gujaf-286	193	1	the	the	DET
gujaf-286	193	2	study	study	NOUN
gujaf-286	193	3	utilized	utilize	VERB
gujaf-286	193	4	data	datum	NOUN
gujaf-286	193	5	from	from	ADP
gujaf-286	193	6	sixteen	sixteen	NUM
gujaf-286	193	7	listed	list	VERB
gujaf-286	193	8	companies	company	NOUN
gujaf-286	193	9	between	between	ADP
gujaf-286	193	10	2013	2013	NUM
gujaf-286	193	11	and	and	CCONJ
gujaf-286	193	12	2016	2016	NUM
gujaf-286	193	13	.	.	PUNCT
gujaf-286	194	1	multiple	multiple	ADJ
gujaf-286	194	2	regression	regression	NOUN
gujaf-286	194	3	analysis	analysis	NOUN
gujaf-286	194	4	was	be	AUX
gujaf-286	194	5	used	use	VERB
gujaf-286	194	6	to	to	PART
gujaf-286	194	7	test	test	VERB
gujaf-286	194	8	the	the	DET
gujaf-286	194	9	hypotheses	hypothesis	NOUN
gujaf-286	194	10	.	.	PUNCT
gujaf-286	195	1	the	the	DET
gujaf-286	195	2	findings	finding	NOUN
gujaf-286	195	3	revealed	reveal	VERB
gujaf-286	195	4	that	that	SCONJ
gujaf-286	195	5	board	board	NOUN
gujaf-286	195	6	independence	independence	NOUN
gujaf-286	195	7	had	have	VERB
gujaf-286	195	8	an	an	DET
gujaf-286	195	9	impact	impact	NOUN
gujaf-286	195	10	on	on	ADP
gujaf-286	195	11	the	the	DET
gujaf-286	195	12	delay	delay	NOUN
gujaf-286	195	13	of	of	ADP
gujaf-286	195	14	external	external	ADJ
gujaf-286	195	15	reports	report	NOUN
gujaf-286	195	16	.	.	PUNCT
gujaf-286	196	1	the	the	DET
gujaf-286	196	2	study	study	NOUN
gujaf-286	196	3	recommended	recommend	VERB
gujaf-286	196	4	legislation	legislation	NOUN
gujaf-286	196	5	at	at	ADP
gujaf-286	196	6	the	the	DET
gujaf-286	196	7	local	local	ADJ
gujaf-286	196	8	and	and	CCONJ
gujaf-286	196	9	global	global	ADJ
gujaf-286	196	10	level	level	NOUN
gujaf-286	196	11	to	to	PART
gujaf-286	196	12	enhance	enhance	VERB
gujaf-286	196	13	the	the	DET
gujaf-286	196	14	characteristics	characteristic	NOUN
gujaf-286	196	15	of	of	ADP
gujaf-286	196	16	the	the	DET
gujaf-286	196	17	board	board	NOUN
gujaf-286	196	18	of	of	ADP
gujaf-286	196	19	directors	director	NOUN
gujaf-286	196	20	,	,	PUNCT
gujaf-286	196	21	ensuring	ensure	VERB
gujaf-286	196	22	timely	timely	ADJ
gujaf-286	196	23	issuance	issuance	NOUN
gujaf-286	196	24	of	of	ADP
gujaf-286	196	25	independent	independent	ADJ
gujaf-286	196	26	reports	report	NOUN
gujaf-286	196	27	and	and	CCONJ
gujaf-286	196	28	improving	improve	VERB
gujaf-286	196	29	the	the	DET
gujaf-286	196	30	credibility	credibility	NOUN
gujaf-286	196	31	and	and	CCONJ
gujaf-286	196	32	reliability	reliability	NOUN
gujaf-286	196	33	of	of	ADP
gujaf-286	196	34	financial	financial	ADJ
gujaf-286	196	35	gusau	gusau	ADJ
gujaf-286	196	36	journal	journal	NOUN
gujaf-286	196	37	of	of	ADP
gujaf-286	196	38	accounting	accounting	NOUN
gujaf-286	196	39	and	and	CCONJ
gujaf-286	196	40	finance	finance	NOUN
gujaf-286	196	41	,	,	PUNCT
gujaf-286	196	42	vol	vol	NOUN
gujaf-286	196	43	.	.	PROPN
gujaf-286	196	44	5	5	NUM
gujaf-286	196	45	,	,	PUNCT
gujaf-286	196	46	issue	issue	NOUN
gujaf-286	196	47	1	1	NUM
gujaf-286	196	48	,	,	PUNCT
gujaf-286	196	49	april	april	PROPN
gujaf-286	196	50	,	,	PUNCT
gujaf-286	196	51	2024	2024	NUM
gujaf-286	196	52	265	265	NUM
gujaf-286	196	53	statements	statement	NOUN
gujaf-286	196	54	.	.	PUNCT
gujaf-286	197	1	although	although	SCONJ
gujaf-286	197	2	the	the	DET
gujaf-286	197	3	study	study	NOUN
gujaf-286	197	4	focused	focus	VERB
gujaf-286	197	5	on	on	ADP
gujaf-286	197	6	the	the	DET
gujaf-286	197	7	delay	delay	NOUN
gujaf-286	197	8	of	of	ADP
gujaf-286	197	9	external	external	ADJ
gujaf-286	197	10	auditors	auditor	NOUN
gujaf-286	197	11	'	'	PART
gujaf-286	197	12	reports	report	NOUN
gujaf-286	197	13	,	,	PUNCT
gujaf-286	197	14	it	it	PRON
gujaf-286	197	15	did	do	AUX
gujaf-286	197	16	not	not	PART
gujaf-286	197	17	explore	explore	VERB
gujaf-286	197	18	other	other	ADJ
gujaf-286	197	19	measures	measure	NOUN
gujaf-286	197	20	of	of	ADP
gujaf-286	197	21	financial	financial	ADJ
gujaf-286	197	22	performance	performance	NOUN
gujaf-286	197	23	or	or	CCONJ
gujaf-286	197	24	governance	governance	NOUN
gujaf-286	197	25	.	.	PUNCT
gujaf-286	198	1	mu'azu	mu'azu	PROPN
gujaf-286	198	2	(	(	PUNCT
gujaf-286	198	3	2016	2016	NUM
gujaf-286	198	4	)	)	PUNCT
gujaf-286	198	5	studied	study	VERB
gujaf-286	198	6	the	the	DET
gujaf-286	198	7	moderating	moderate	VERB
gujaf-286	198	8	effect	effect	NOUN
gujaf-286	198	9	of	of	ADP
gujaf-286	198	10	firm	firm	ADJ
gujaf-286	198	11	size	size	NOUN
gujaf-286	198	12	on	on	ADP
gujaf-286	198	13	the	the	DET
gujaf-286	198	14	relationship	relationship	NOUN
gujaf-286	198	15	between	between	ADP
gujaf-286	198	16	board	board	NOUN
gujaf-286	198	17	structure	structure	NOUN
gujaf-286	198	18	and	and	CCONJ
gujaf-286	198	19	financial	financial	ADJ
gujaf-286	198	20	performance	performance	NOUN
gujaf-286	198	21	of	of	ADP
gujaf-286	198	22	deposit	deposit	NOUN
gujaf-286	198	23	money	money	NOUN
gujaf-286	198	24	banks	bank	NOUN
gujaf-286	198	25	in	in	ADP
gujaf-286	198	26	nigeria	nigeria	PROPN
gujaf-286	198	27	.	.	PUNCT
gujaf-286	199	1	the	the	DET
gujaf-286	199	2	study	study	NOUN
gujaf-286	199	3	analyzed	analyze	VERB
gujaf-286	199	4	the	the	DET
gujaf-286	199	5	role	role	NOUN
gujaf-286	199	6	of	of	ADP
gujaf-286	199	7	bank	bank	NOUN
gujaf-286	199	8	size	size	NOUN
gujaf-286	199	9	as	as	ADP
gujaf-286	199	10	a	a	DET
gujaf-286	199	11	moderator	moderator	NOUN
gujaf-286	199	12	between	between	ADP
gujaf-286	199	13	board	board	NOUN
gujaf-286	199	14	size	size	NOUN
gujaf-286	199	15	,	,	PUNCT
gujaf-286	199	16	board	board	NOUN
gujaf-286	199	17	independence	independence	NOUN
gujaf-286	199	18	,	,	PUNCT
gujaf-286	199	19	and	and	CCONJ
gujaf-286	199	20	financial	financial	ADJ
gujaf-286	199	21	performance	performance	NOUN
gujaf-286	199	22	.	.	PUNCT
gujaf-286	200	1	data	datum	NOUN
gujaf-286	200	2	from	from	ADP
gujaf-286	200	3	the	the	DET
gujaf-286	200	4	financial	financial	ADJ
gujaf-286	200	5	statements	statement	NOUN
gujaf-286	200	6	of	of	ADP
gujaf-286	200	7	nigerian	nigerian	ADJ
gujaf-286	200	8	deposit	deposit	NOUN
gujaf-286	200	9	money	money	NOUN
gujaf-286	200	10	banks	bank	NOUN
gujaf-286	200	11	from	from	ADP
gujaf-286	200	12	2005	2005	NUM
gujaf-286	200	13	to	to	ADP
gujaf-286	200	14	2015	2015	NUM
gujaf-286	200	15	were	be	AUX
gujaf-286	200	16	analyzed	analyze	VERB
gujaf-286	200	17	using	use	VERB
gujaf-286	200	18	regression	regression	NOUN
gujaf-286	200	19	models	model	NOUN
gujaf-286	200	20	.	.	PUNCT
gujaf-286	201	1	the	the	DET
gujaf-286	201	2	results	result	NOUN
gujaf-286	201	3	indicated	indicate	VERB
gujaf-286	201	4	that	that	SCONJ
gujaf-286	201	5	the	the	DET
gujaf-286	201	6	relationship	relationship	NOUN
gujaf-286	201	7	between	between	ADP
gujaf-286	201	8	board	board	NOUN
gujaf-286	201	9	structure	structure	NOUN
gujaf-286	201	10	and	and	CCONJ
gujaf-286	201	11	financial	financial	ADJ
gujaf-286	201	12	performance	performance	NOUN
gujaf-286	201	13	is	be	AUX
gujaf-286	201	14	moderated	moderate	VERB
gujaf-286	201	15	by	by	ADP
gujaf-286	201	16	firm	firm	ADJ
gujaf-286	201	17	size	size	NOUN
gujaf-286	201	18	.	.	PUNCT
gujaf-286	202	1	therefore	therefore	ADV
gujaf-286	202	2	,	,	PUNCT
gujaf-286	202	3	the	the	DET
gujaf-286	202	4	study	study	NOUN
gujaf-286	202	5	recommends	recommend	VERB
gujaf-286	202	6	considering	consider	VERB
gujaf-286	202	7	firm	firm	ADJ
gujaf-286	202	8	size	size	NOUN
gujaf-286	202	9	when	when	SCONJ
gujaf-286	202	10	evaluating	evaluate	VERB
gujaf-286	202	11	the	the	DET
gujaf-286	202	12	financial	financial	ADJ
gujaf-286	202	13	performance	performance	NOUN
gujaf-286	202	14	of	of	ADP
gujaf-286	202	15	dmbs	dmb	NOUN
gujaf-286	202	16	,	,	PUNCT
gujaf-286	202	17	as	as	SCONJ
gujaf-286	202	18	it	it	PRON
gujaf-286	202	19	moderates	moderate	VERB
gujaf-286	202	20	the	the	DET
gujaf-286	202	21	relationship	relationship	NOUN
gujaf-286	202	22	between	between	ADP
gujaf-286	202	23	board	board	NOUN
gujaf-286	202	24	independence	independence	NOUN
gujaf-286	202	25	,	,	PUNCT
gujaf-286	202	26	board	board	NOUN
gujaf-286	202	27	size	size	NOUN
gujaf-286	202	28	,	,	PUNCT
gujaf-286	202	29	and	and	CCONJ
gujaf-286	202	30	firm	firm	ADJ
gujaf-286	202	31	financial	financial	ADJ
gujaf-286	202	32	performance	performance	NOUN
gujaf-286	202	33	.	.	PUNCT
gujaf-286	203	1	the	the	DET
gujaf-286	203	2	theory	theory	NOUN
gujaf-286	203	3	that	that	PRON
gujaf-286	203	4	underpins	underpin	VERB
gujaf-286	203	5	this	this	DET
gujaf-286	203	6	study	study	NOUN
gujaf-286	203	7	is	be	AUX
gujaf-286	203	8	the	the	DET
gujaf-286	203	9	stewardship	stewardship	NOUN
gujaf-286	203	10	theory	theory	NOUN
gujaf-286	203	11	.	.	PUNCT
gujaf-286	204	1	the	the	DET
gujaf-286	204	2	concept	concept	NOUN
gujaf-286	204	3	of	of	ADP
gujaf-286	204	4	stewardship	stewardship	NOUN
gujaf-286	204	5	theory	theory	NOUN
gujaf-286	204	6	was	be	AUX
gujaf-286	204	7	introduced	introduce	VERB
gujaf-286	204	8	by	by	ADP
gujaf-286	204	9	donaldson	donaldson	PROPN
gujaf-286	204	10	and	and	CCONJ
gujaf-286	204	11	davis	davis	PROPN
gujaf-286	204	12	(	(	PUNCT
gujaf-286	204	13	1989	1989	NUM
gujaf-286	204	14	)	)	PUNCT
gujaf-286	204	15	as	as	ADP
gujaf-286	204	16	an	an	DET
gujaf-286	204	17	alternative	alternative	NOUN
gujaf-286	204	18	to	to	ADP
gujaf-286	204	19	agency	agency	NOUN
gujaf-286	204	20	theory	theory	NOUN
gujaf-286	204	21	.	.	PUNCT
gujaf-286	205	1	unlike	unlike	ADP
gujaf-286	205	2	agency	agency	NOUN
gujaf-286	205	3	theory	theory	NOUN
gujaf-286	205	4	,	,	PUNCT
gujaf-286	205	5	stewardship	stewardship	NOUN
gujaf-286	205	6	theory	theory	NOUN
gujaf-286	205	7	takes	take	VERB
gujaf-286	205	8	a	a	DET
gujaf-286	205	9	positive	positive	ADJ
gujaf-286	205	10	view	view	NOUN
gujaf-286	205	11	of	of	ADP
gujaf-286	205	12	human	human	ADJ
gujaf-286	205	13	(	(	PUNCT
gujaf-286	205	14	managerial	managerial	ADJ
gujaf-286	205	15	)	)	PUNCT
gujaf-286	205	16	behavior	behavior	NOUN
gujaf-286	205	17	.	.	PUNCT
gujaf-286	206	1	it	it	PRON
gujaf-286	206	2	argues	argue	VERB
gujaf-286	206	3	that	that	SCONJ
gujaf-286	206	4	agents	agent	NOUN
gujaf-286	206	5	are	be	AUX
gujaf-286	206	6	not	not	PART
gujaf-286	206	7	primarily	primarily	ADV
gujaf-286	206	8	driven	drive	VERB
gujaf-286	206	9	by	by	ADP
gujaf-286	206	10	individual	individual	ADJ
gujaf-286	206	11	goals	goal	NOUN
gujaf-286	206	12	and	and	CCONJ
gujaf-286	206	13	that	that	SCONJ
gujaf-286	206	14	they	they	PRON
gujaf-286	206	15	are	be	AUX
gujaf-286	206	16	inherently	inherently	ADV
gujaf-286	206	17	trustworthy	trustworthy	ADJ
gujaf-286	206	18	,	,	PUNCT
gujaf-286	206	19	unlikely	unlikely	ADJ
gujaf-286	206	20	to	to	PART
gujaf-286	206	21	misuse	misuse	VERB
gujaf-286	206	22	corporate	corporate	ADJ
gujaf-286	206	23	resources	resource	NOUN
gujaf-286	206	24	,	,	PUNCT
gujaf-286	206	25	and	and	CCONJ
gujaf-286	206	26	motivated	motivate	VERB
gujaf-286	206	27	to	to	PART
gujaf-286	206	28	work	work	VERB
gujaf-286	206	29	in	in	ADP
gujaf-286	206	30	the	the	DET
gujaf-286	206	31	best	good	ADJ
gujaf-286	206	32	interest	interest	NOUN
gujaf-286	206	33	of	of	ADP
gujaf-286	206	34	their	their	PRON
gujaf-286	206	35	principals	principal	NOUN
gujaf-286	206	36	(	(	PUNCT
gujaf-286	206	37	barney	barney	NOUN
gujaf-286	206	38	,	,	PUNCT
gujaf-286	206	39	1990	1990	NUM
gujaf-286	206	40	;	;	PUNCT
gujaf-286	206	41	davis	davis	PROPN
gujaf-286	206	42	,	,	PUNCT
gujaf-286	206	43	1991	1991	NUM
gujaf-286	206	44	;	;	PUNCT
gujaf-286	206	45	nicholson	nicholson	PROPN
gujaf-286	206	46	&	&	CCONJ
gujaf-286	206	47	kiel	kiel	PROPN
gujaf-286	206	48	,	,	PUNCT
gujaf-286	206	49	2007	2007	NUM
gujaf-286	206	50	)	)	PUNCT
gujaf-286	206	51	.	.	PUNCT
gujaf-286	207	1	as	as	ADP
gujaf-286	207	2	a	a	DET
gujaf-286	207	3	result	result	NOUN
gujaf-286	207	4	,	,	PUNCT
gujaf-286	207	5	stewardship	stewardship	NOUN
gujaf-286	207	6	theorists	theorist	NOUN
gujaf-286	207	7	propose	propose	VERB
gujaf-286	207	8	consolidating	consolidate	VERB
gujaf-286	207	9	power	power	NOUN
gujaf-286	207	10	among	among	ADP
gujaf-286	207	11	insiders	insider	NOUN
gujaf-286	207	12	.	.	PUNCT
gujaf-286	208	1	they	they	PRON
gujaf-286	208	2	suggest	suggest	VERB
gujaf-286	208	3	that	that	SCONJ
gujaf-286	208	4	the	the	DET
gujaf-286	208	5	board	board	NOUN
gujaf-286	208	6	should	should	AUX
gujaf-286	208	7	hold	hold	VERB
gujaf-286	208	8	ultimate	ultimate	ADJ
gujaf-286	208	9	power	power	NOUN
gujaf-286	208	10	and	and	CCONJ
gujaf-286	208	11	authority	authority	NOUN
gujaf-286	208	12	for	for	ADP
gujaf-286	208	13	the	the	DET
gujaf-286	208	14	optimal	optimal	ADJ
gujaf-286	208	15	exercise	exercise	NOUN
gujaf-286	208	16	of	of	ADP
gujaf-286	208	17	the	the	DET
gujaf-286	208	18	stewardship	stewardship	NOUN
gujaf-286	208	19	role	role	NOUN
gujaf-286	208	20	(	(	PUNCT
gujaf-286	208	21	donaldson	donaldson	PROPN
gujaf-286	208	22	&	&	CCONJ
gujaf-286	208	23	davis	davis	PROPN
gujaf-286	208	24	,	,	PUNCT
gujaf-286	208	25	1991	1991	NUM
gujaf-286	208	26	)	)	PUNCT
gujaf-286	208	27	.	.	PUNCT
gujaf-286	209	1	additionally	additionally	ADV
gujaf-286	209	2	,	,	PUNCT
gujaf-286	209	3	stewardship	stewardship	NOUN
gujaf-286	209	4	theory	theory	NOUN
gujaf-286	209	5	suggests	suggest	VERB
gujaf-286	209	6	the	the	DET
gujaf-286	209	7	need	need	NOUN
gujaf-286	209	8	for	for	ADP
gujaf-286	209	9	outside	outside	ADJ
gujaf-286	209	10	independent	independent	ADJ
gujaf-286	209	11	directors	director	NOUN
gujaf-286	209	12	because	because	SCONJ
gujaf-286	209	13	agents	agent	NOUN
gujaf-286	209	14	sometimes	sometimes	ADV
gujaf-286	209	15	fail	fail	VERB
gujaf-286	209	16	to	to	PART
gujaf-286	209	17	act	act	VERB
gujaf-286	209	18	as	as	ADP
gujaf-286	209	19	proper	proper	ADJ
gujaf-286	209	20	stewards	steward	NOUN
gujaf-286	209	21	for	for	ADP
gujaf-286	209	22	their	their	PRON
gujaf-286	209	23	corporations	corporation	NOUN
gujaf-286	209	24	and	and	CCONJ
gujaf-286	209	25	may	may	AUX
gujaf-286	209	26	not	not	PART
gujaf-286	209	27	be	be	AUX
gujaf-286	209	28	motivated	motivate	VERB
gujaf-286	209	29	by	by	ADP
gujaf-286	209	30	overall	overall	ADJ
gujaf-286	209	31	goals	goal	NOUN
gujaf-286	209	32	(	(	PUNCT
gujaf-286	209	33	luan	luan	PROPN
gujaf-286	209	34	&	&	CCONJ
gujaf-286	209	35	tang	tang	PROPN
gujaf-286	209	36	,	,	PUNCT
gujaf-286	209	37	2007	2007	NUM
gujaf-286	209	38	)	)	PUNCT
gujaf-286	209	39	.	.	PUNCT
gujaf-286	210	1	this	this	DET
gujaf-286	210	2	study	study	NOUN
gujaf-286	210	3	is	be	AUX
gujaf-286	210	4	grounded	ground	VERB
gujaf-286	210	5	in	in	ADP
gujaf-286	210	6	stewardship	stewardship	NOUN
gujaf-286	210	7	theory	theory	NOUN
gujaf-286	210	8	,	,	PUNCT
gujaf-286	210	9	which	which	PRON
gujaf-286	210	10	asserts	assert	VERB
gujaf-286	210	11	that	that	SCONJ
gujaf-286	210	12	directors	director	NOUN
gujaf-286	210	13	often	often	ADV
gujaf-286	210	14	have	have	VERB
gujaf-286	210	15	interests	interest	NOUN
gujaf-286	210	16	aligned	align	VERB
gujaf-286	210	17	with	with	ADP
gujaf-286	210	18	those	those	PRON
gujaf-286	210	19	of	of	ADP
gujaf-286	210	20	shareholders	shareholder	NOUN
gujaf-286	210	21	.	.	PUNCT
gujaf-286	211	1	according	accord	VERB
gujaf-286	211	2	to	to	ADP
gujaf-286	211	3	this	this	DET
gujaf-286	211	4	perspective	perspective	NOUN
gujaf-286	211	5	,	,	PUNCT
gujaf-286	211	6	there	there	PRON
gujaf-286	211	7	is	be	VERB
gujaf-286	211	8	no	no	DET
gujaf-286	211	9	significant	significant	ADJ
gujaf-286	211	10	agency	agency	NOUN
gujaf-286	211	11	cost	cost	NOUN
gujaf-286	211	12	because	because	SCONJ
gujaf-286	211	13	managers	manager	NOUN
gujaf-286	211	14	are	be	AUX
gujaf-286	211	15	inherently	inherently	ADV
gujaf-286	211	16	trustworthy	trustworthy	ADJ
gujaf-286	211	17	(	(	PUNCT
gujaf-286	211	18	donaldson	donaldson	PROPN
gujaf-286	211	19	,	,	PUNCT
gujaf-286	211	20	2003	2003	NUM
gujaf-286	211	21	)	)	PUNCT
gujaf-286	211	22	.	.	PUNCT
gujaf-286	212	1	donaldson	donaldson	PROPN
gujaf-286	212	2	and	and	CCONJ
gujaf-286	212	3	davis	davis	PROPN
gujaf-286	212	4	(	(	PUNCT
gujaf-286	212	5	1991	1991	NUM
gujaf-286	212	6	)	)	PUNCT
gujaf-286	212	7	propose	propose	VERB
gujaf-286	212	8	an	an	DET
gujaf-286	212	9	alternative	alternative	ADJ
gujaf-286	212	10	view	view	NOUN
gujaf-286	212	11	of	of	ADP
gujaf-286	212	12	individuals	individual	NOUN
gujaf-286	212	13	in	in	ADP
gujaf-286	212	14	organizations	organization	NOUN
gujaf-286	212	15	,	,	PUNCT
gujaf-286	212	16	where	where	SCONJ
gujaf-286	212	17	role	role	NOUN
gujaf-286	212	18	holders	holder	NOUN
gujaf-286	212	19	are	be	AUX
gujaf-286	212	20	motivated	motivate	VERB
gujaf-286	212	21	by	by	ADP
gujaf-286	212	22	a	a	DET
gujaf-286	212	23	desire	desire	NOUN
gujaf-286	212	24	to	to	PART
gujaf-286	212	25	achieve	achieve	VERB
gujaf-286	212	26	and	and	CCONJ
gujaf-286	212	27	derive	derive	VERB
gujaf-286	212	28	intrinsic	intrinsic	ADJ
gujaf-286	212	29	satisfaction	satisfaction	NOUN
gujaf-286	212	30	from	from	ADP
gujaf-286	212	31	performing	perform	VERB
gujaf-286	212	32	challenging	challenging	ADJ
gujaf-286	212	33	work	work	NOUN
gujaf-286	212	34	,	,	PUNCT
gujaf-286	212	35	exercising	exercise	VERB
gujaf-286	212	36	responsibility	responsibility	NOUN
gujaf-286	212	37	and	and	CCONJ
gujaf-286	212	38	authority	authority	NOUN
gujaf-286	212	39	,	,	PUNCT
gujaf-286	212	40	and	and	CCONJ
gujaf-286	212	41	receiving	receive	VERB
gujaf-286	212	42	recognition	recognition	NOUN
gujaf-286	212	43	from	from	ADP
gujaf-286	212	44	their	their	PRON
gujaf-286	212	45	superiors	superior	NOUN
gujaf-286	212	46	.	.	PUNCT
gujaf-286	213	1	they	they	PRON
gujaf-286	213	2	argue	argue	VERB
gujaf-286	213	3	that	that	SCONJ
gujaf-286	213	4	over	over	ADP
gujaf-286	213	5	time	time	NOUN
gujaf-286	213	6	,	,	PUNCT
gujaf-286	213	7	individual	individual	ADJ
gujaf-286	213	8	egos	ego	NOUN
gujaf-286	213	9	become	become	VERB
gujaf-286	213	10	integrated	integrate	VERB
gujaf-286	213	11	with	with	ADP
gujaf-286	213	12	the	the	DET
gujaf-286	213	13	corporation	corporation	NOUN
gujaf-286	213	14	.	.	PUNCT
gujaf-286	214	1	cullen	cullen	VERB
gujaf-286	214	2	et	et	PROPN
gujaf-286	214	3	al	al	PROPN
gujaf-286	214	4	.	.	PROPN
gujaf-286	215	1	(	(	PUNCT
gujaf-286	215	2	2000	2000	NUM
gujaf-286	215	3	)	)	PUNCT
gujaf-286	215	4	suggest	suggest	VERB
gujaf-286	215	5	that	that	SCONJ
gujaf-286	215	6	stewardship	stewardship	NOUN
gujaf-286	215	7	theory	theory	NOUN
gujaf-286	215	8	rejects	reject	VERB
gujaf-286	215	9	the	the	DET
gujaf-286	215	10	notion	notion	NOUN
gujaf-286	215	11	of	of	ADP
gujaf-286	215	12	a	a	DET
gujaf-286	215	13	general	general	ADJ
gujaf-286	215	14	gusau	gusau	ADJ
gujaf-286	215	15	journal	journal	NOUN
gujaf-286	215	16	of	of	ADP
gujaf-286	215	17	accounting	accounting	NOUN
gujaf-286	215	18	and	and	CCONJ
gujaf-286	215	19	finance	finance	NOUN
gujaf-286	215	20	,	,	PUNCT
gujaf-286	215	21	vol	vol	NOUN
gujaf-286	215	22	.	.	PROPN
gujaf-286	215	23	5	5	NUM
gujaf-286	215	24	,	,	PUNCT
gujaf-286	215	25	issue	issue	NOUN
gujaf-286	215	26	1	1	NUM
gujaf-286	215	27	,	,	PUNCT
gujaf-286	215	28	april	april	PROPN
gujaf-286	215	29	,	,	PUNCT
gujaf-286	215	30	2024	2024	NUM
gujaf-286	215	31	266	266	NUM
gujaf-286	215	32	problem	problem	NOUN
gujaf-286	215	33	with	with	ADP
gujaf-286	215	34	executive	executive	ADJ
gujaf-286	215	35	motivation	motivation	NOUN
gujaf-286	215	36	.	.	PUNCT
gujaf-286	216	1	therefore	therefore	ADV
gujaf-286	216	2	,	,	PUNCT
gujaf-286	216	3	extrinsic	extrinsic	ADJ
gujaf-286	216	4	incentive	incentive	NOUN
gujaf-286	216	5	contracts	contract	NOUN
gujaf-286	216	6	are	be	AUX
gujaf-286	216	7	less	less	ADV
gujaf-286	216	8	critical	critical	ADJ
gujaf-286	216	9	,	,	PUNCT
gujaf-286	216	10	as	as	SCONJ
gujaf-286	216	11	managers	manager	NOUN
gujaf-286	216	12	derive	derive	VERB
gujaf-286	216	13	intrinsic	intrinsic	ADJ
gujaf-286	216	14	satisfaction	satisfaction	NOUN
gujaf-286	216	15	from	from	ADP
gujaf-286	216	16	fulfilling	fulfil	VERB
gujaf-286	216	17	their	their	PRON
gujaf-286	216	18	duties	duty	NOUN
gujaf-286	216	19	.	.	PUNCT
gujaf-286	217	1	grounded	ground	VERB
gujaf-286	217	2	in	in	ADP
gujaf-286	217	3	stewardship	stewardship	NOUN
gujaf-286	217	4	theory	theory	NOUN
gujaf-286	217	5	,	,	PUNCT
gujaf-286	217	6	recent	recent	ADJ
gujaf-286	217	7	studies	study	NOUN
gujaf-286	217	8	have	have	AUX
gujaf-286	217	9	delved	delve	VERB
gujaf-286	217	10	into	into	ADP
gujaf-286	217	11	the	the	DET
gujaf-286	217	12	examination	examination	NOUN
gujaf-286	217	13	of	of	ADP
gujaf-286	217	14	corporate	corporate	ADJ
gujaf-286	217	15	governance	governance	NOUN
gujaf-286	217	16	dynamics	dynamic	NOUN
gujaf-286	217	17	and	and	CCONJ
gujaf-286	217	18	their	their	PRON
gujaf-286	217	19	influence	influence	NOUN
gujaf-286	217	20	on	on	ADP
gujaf-286	217	21	financial	financial	ADJ
gujaf-286	217	22	reporting	reporting	NOUN
gujaf-286	217	23	quality	quality	NOUN
gujaf-286	217	24	.	.	PUNCT
gujaf-286	218	1	ogbonnaya	ogbonnaya	PROPN
gujaf-286	218	2	(	(	PUNCT
gujaf-286	218	3	2020	2020	NUM
gujaf-286	218	4	)	)	PUNCT
gujaf-286	218	5	explored	explore	VERB
gujaf-286	218	6	the	the	DET
gujaf-286	218	7	impact	impact	NOUN
gujaf-286	218	8	of	of	ADP
gujaf-286	218	9	board	board	NOUN
gujaf-286	218	10	independence	independence	NOUN
gujaf-286	218	11	on	on	ADP
gujaf-286	218	12	financial	financial	ADJ
gujaf-286	218	13	reporting	reporting	NOUN
gujaf-286	218	14	quality	quality	NOUN
gujaf-286	218	15	within	within	ADP
gujaf-286	218	16	the	the	DET
gujaf-286	218	17	context	context	NOUN
gujaf-286	218	18	of	of	ADP
gujaf-286	218	19	pharmaceutical	pharmaceutical	ADJ
gujaf-286	218	20	companies	company	NOUN
gujaf-286	218	21	in	in	ADP
gujaf-286	218	22	nigeria	nigeria	PROPN
gujaf-286	218	23	.	.	PUNCT
gujaf-286	219	1	bako	bako	PROPN
gujaf-286	219	2	(	(	PUNCT
gujaf-286	219	3	2018	2018	NUM
gujaf-286	219	4	)	)	PUNCT
gujaf-286	219	5	conducted	conduct	VERB
gujaf-286	219	6	an	an	DET
gujaf-286	219	7	analysis	analysis	NOUN
gujaf-286	219	8	on	on	ADP
gujaf-286	219	9	the	the	DET
gujaf-286	219	10	impact	impact	NOUN
gujaf-286	219	11	of	of	ADP
gujaf-286	219	12	corporate	corporate	ADJ
gujaf-286	219	13	governance	governance	NOUN
gujaf-286	219	14	on	on	ADP
gujaf-286	219	15	the	the	DET
gujaf-286	219	16	quality	quality	NOUN
gujaf-286	219	17	of	of	ADP
gujaf-286	219	18	financial	financial	ADJ
gujaf-286	219	19	reporting	reporting	NOUN
gujaf-286	219	20	specifically	specifically	ADV
gujaf-286	219	21	in	in	ADP
gujaf-286	219	22	nigeria	nigeria	PROPN
gujaf-286	219	23	's	's	PART
gujaf-286	219	24	chemical	chemical	NOUN
gujaf-286	219	25	and	and	CCONJ
gujaf-286	219	26	plant	plant	NOUN
gujaf-286	219	27	industry	industry	NOUN
gujaf-286	219	28	.	.	PUNCT
gujaf-286	220	1	elshawarby	elshawarby	PROPN
gujaf-286	220	2	(	(	PUNCT
gujaf-286	220	3	2018	2018	NUM
gujaf-286	220	4	)	)	PUNCT
gujaf-286	220	5	focused	focus	VERB
gujaf-286	220	6	on	on	ADP
gujaf-286	220	7	investigating	investigate	VERB
gujaf-286	220	8	the	the	DET
gujaf-286	220	9	characteristics	characteristic	NOUN
gujaf-286	220	10	of	of	ADP
gujaf-286	220	11	the	the	DET
gujaf-286	220	12	board	board	NOUN
gujaf-286	220	13	of	of	ADP
gujaf-286	220	14	directors	director	NOUN
gujaf-286	220	15	and	and	CCONJ
gujaf-286	220	16	their	their	PRON
gujaf-286	220	17	influence	influence	NOUN
gujaf-286	220	18	on	on	ADP
gujaf-286	220	19	the	the	DET
gujaf-286	220	20	delay	delay	NOUN
gujaf-286	220	21	of	of	ADP
gujaf-286	220	22	external	external	ADJ
gujaf-286	220	23	auditors	auditor	NOUN
gujaf-286	220	24	'	'	PART
gujaf-286	220	25	reports	report	NOUN
gujaf-286	220	26	,	,	PUNCT
gujaf-286	220	27	applying	apply	VERB
gujaf-286	220	28	this	this	DET
gujaf-286	220	29	inquiry	inquiry	NOUN
gujaf-286	220	30	to	to	ADP
gujaf-286	220	31	companies	company	NOUN
gujaf-286	220	32	listed	list	VERB
gujaf-286	220	33	on	on	ADP
gujaf-286	220	34	the	the	DET
gujaf-286	220	35	egyptian	egyptian	ADJ
gujaf-286	220	36	stock	stock	NOUN
gujaf-286	220	37	exchange	exchange	PROPN
gujaf-286	220	38	.	.	PUNCT
gujaf-286	221	1	in	in	ADP
gujaf-286	221	2	a	a	DET
gujaf-286	221	3	study	study	NOUN
gujaf-286	221	4	by	by	ADP
gujaf-286	221	5	yohan	yohan	PROPN
gujaf-286	221	6	an	an	PRON
gujaf-286	221	7	(	(	PUNCT
gujaf-286	221	8	2016	2016	NUM
gujaf-286	221	9	)	)	PUNCT
gujaf-286	221	10	,	,	PUNCT
gujaf-286	221	11	the	the	DET
gujaf-286	221	12	effects	effect	NOUN
gujaf-286	221	13	of	of	ADP
gujaf-286	221	14	outside	outside	ADJ
gujaf-286	221	15	directors	director	NOUN
gujaf-286	221	16	'	'	PART
gujaf-286	221	17	quality	quality	NOUN
gujaf-286	221	18	on	on	ADP
gujaf-286	221	19	firm	firm	ADJ
gujaf-286	221	20	value	value	NOUN
gujaf-286	221	21	and	and	CCONJ
gujaf-286	221	22	earnings	earning	NOUN
gujaf-286	221	23	quality	quality	NOUN
gujaf-286	221	24	in	in	ADP
gujaf-286	221	25	korean	korean	ADJ
gujaf-286	221	26	listed	list	VERB
gujaf-286	221	27	firms	firm	NOUN
gujaf-286	221	28	were	be	AUX
gujaf-286	221	29	examined	examine	VERB
gujaf-286	221	30	,	,	PUNCT
gujaf-286	221	31	utilizing	utilize	VERB
gujaf-286	221	32	panel	panel	NOUN
gujaf-286	221	33	data	datum	NOUN
gujaf-286	221	34	spanning	span	VERB
gujaf-286	221	35	the	the	DET
gujaf-286	221	36	period	period	NOUN
gujaf-286	221	37	2000	2000	NUM
gujaf-286	221	38	-	-	SYM
gujaf-286	221	39	2012	2012	NUM
gujaf-286	221	40	.	.	PUNCT
gujaf-286	222	1	these	these	DET
gujaf-286	222	2	studies	study	NOUN
gujaf-286	222	3	collectively	collectively	ADV
gujaf-286	222	4	contribute	contribute	VERB
gujaf-286	222	5	to	to	ADP
gujaf-286	222	6	a	a	DET
gujaf-286	222	7	deeper	deep	ADJ
gujaf-286	222	8	understanding	understanding	NOUN
gujaf-286	222	9	of	of	ADP
gujaf-286	222	10	stewardship	stewardship	NOUN
gujaf-286	222	11	theory	theory	NOUN
gujaf-286	222	12	's	's	PART
gujaf-286	222	13	application	application	NOUN
gujaf-286	222	14	in	in	ADP
gujaf-286	222	15	assessing	assess	VERB
gujaf-286	222	16	the	the	DET
gujaf-286	222	17	relationship	relationship	NOUN
gujaf-286	222	18	between	between	ADP
gujaf-286	222	19	governance	governance	NOUN
gujaf-286	222	20	structures	structure	NOUN
gujaf-286	222	21	and	and	CCONJ
gujaf-286	222	22	financial	financial	ADJ
gujaf-286	222	23	reporting	reporting	NOUN
gujaf-286	222	24	quality	quality	NOUN
gujaf-286	222	25	in	in	ADP
gujaf-286	222	26	various	various	ADJ
gujaf-286	222	27	industries	industry	NOUN
gujaf-286	222	28	and	and	CCONJ
gujaf-286	222	29	geographical	geographical	ADJ
gujaf-286	222	30	contexts	contexts	NOUN
gujaf-286	222	31	.	.	PUNCT
gujaf-286	223	1	3	3	X
gujaf-286	223	2	.	.	X
gujaf-286	223	3	methodology	methodology	NOUN
gujaf-286	223	4	the	the	DET
gujaf-286	223	5	study	study	NOUN
gujaf-286	223	6	employs	employ	VERB
gujaf-286	223	7	a	a	DET
gujaf-286	223	8	quantitative	quantitative	ADJ
gujaf-286	223	9	research	research	NOUN
gujaf-286	223	10	design	design	NOUN
gujaf-286	223	11	,	,	PUNCT
gujaf-286	223	12	and	and	CCONJ
gujaf-286	223	13	the	the	DET
gujaf-286	223	14	population	population	NOUN
gujaf-286	223	15	of	of	ADP
gujaf-286	223	16	the	the	DET
gujaf-286	223	17	study	study	NOUN
gujaf-286	223	18	were	be	AUX
gujaf-286	223	19	all	all	DET
gujaf-286	223	20	the	the	DET
gujaf-286	223	21	oil	oil	NOUN
gujaf-286	223	22	and	and	CCONJ
gujaf-286	223	23	gas	gas	NOUN
gujaf-286	223	24	companies	company	NOUN
gujaf-286	223	25	listed	list	VERB
gujaf-286	223	26	on	on	ADP
gujaf-286	223	27	the	the	DET
gujaf-286	223	28	floor	floor	NOUN
gujaf-286	223	29	of	of	ADP
gujaf-286	223	30	nigerian	nigerian	ADJ
gujaf-286	223	31	exchange	exchange	NOUN
gujaf-286	223	32	group	group	NOUN
gujaf-286	223	33	(	(	PUNCT
gujaf-286	223	34	ngx	ngx	PROPN
gujaf-286	223	35	)	)	PUNCT
gujaf-286	223	36	.	.	PUNCT
gujaf-286	224	1	the	the	DET
gujaf-286	224	2	study	study	NOUN
gujaf-286	224	3	used	use	VERB
gujaf-286	224	4	ten	ten	NUM
gujaf-286	224	5	(	(	PUNCT
gujaf-286	224	6	10	10	NUM
gujaf-286	224	7	)	)	PUNCT
gujaf-286	224	8	oil	oil	NOUN
gujaf-286	224	9	and	and	CCONJ
gujaf-286	224	10	gas	gas	NOUN
gujaf-286	224	11	companies	company	NOUN
gujaf-286	224	12	as	as	ADP
gujaf-286	224	13	the	the	DET
gujaf-286	224	14	population	population	NOUN
gujaf-286	224	15	size	size	NOUN
gujaf-286	224	16	and	and	CCONJ
gujaf-286	224	17	the	the	DET
gujaf-286	224	18	sample	sample	NOUN
gujaf-286	224	19	size	size	NOUN
gujaf-286	224	20	comprised	comprise	VERB
gujaf-286	224	21	of	of	ADP
gujaf-286	224	22	all	all	DET
gujaf-286	224	23	the	the	DET
gujaf-286	224	24	10	10	NUM
gujaf-286	224	25	listed	list	VERB
gujaf-286	224	26	oil	oil	NOUN
gujaf-286	224	27	and	and	CCONJ
gujaf-286	224	28	gas	gas	NOUN
gujaf-286	224	29	companies	company	NOUN
gujaf-286	224	30	in	in	ADP
gujaf-286	224	31	nigeria	nigeria	PROPN
gujaf-286	224	32	and	and	CCONJ
gujaf-286	224	33	covered	cover	VERB
gujaf-286	224	34	a	a	DET
gujaf-286	224	35	period	period	NOUN
gujaf-286	224	36	of	of	ADP
gujaf-286	224	37	10	10	NUM
gujaf-286	224	38	years	year	NOUN
gujaf-286	224	39	(	(	PUNCT
gujaf-286	224	40	2012	2012	NUM
gujaf-286	224	41	-	-	SYM
gujaf-286	224	42	2021	2021	NUM
gujaf-286	224	43	)	)	PUNCT
gujaf-286	224	44	.	.	PUNCT
gujaf-286	225	1	the	the	DET
gujaf-286	225	2	sample	sample	NOUN
gujaf-286	225	3	was	be	AUX
gujaf-286	225	4	based	base	VERB
gujaf-286	225	5	on	on	ADP
gujaf-286	225	6	(	(	PUNCT
gujaf-286	225	7	i	i	NOUN
gujaf-286	225	8	)	)	PUNCT
gujaf-286	225	9	the	the	DET
gujaf-286	225	10	company	company	NOUN
gujaf-286	225	11	must	must	AUX
gujaf-286	225	12	have	have	VERB
gujaf-286	225	13	the	the	DET
gujaf-286	225	14	financial	financial	ADJ
gujaf-286	225	15	reports	report	NOUN
gujaf-286	225	16	on	on	ADP
gujaf-286	225	17	their	their	PRON
gujaf-286	225	18	website	website	NOUN
gujaf-286	225	19	or	or	CCONJ
gujaf-286	225	20	on	on	ADP
gujaf-286	225	21	ngx	ngx	ADJ
gujaf-286	225	22	website	website	NOUN
gujaf-286	225	23	of	of	ADP
gujaf-286	225	24	office	office	NOUN
gujaf-286	225	25	throughout	throughout	ADP
gujaf-286	225	26	the	the	DET
gujaf-286	225	27	study	study	NOUN
gujaf-286	225	28	period	period	NOUN
gujaf-286	225	29	(	(	PUNCT
gujaf-286	225	30	ii	ii	NOUN
gujaf-286	225	31	)	)	PUNCT
gujaf-286	225	32	the	the	DET
gujaf-286	225	33	company	company	NOUN
gujaf-286	225	34	must	must	AUX
gujaf-286	225	35	have	have	AUX
gujaf-286	225	36	been	be	AUX
gujaf-286	225	37	listed	list	VERB
gujaf-286	225	38	on	on	ADP
gujaf-286	225	39	the	the	DET
gujaf-286	225	40	ngx	ngx	NOUN
gujaf-286	225	41	and	and	CCONJ
gujaf-286	225	42	remain	remain	VERB
gujaf-286	225	43	listed	list	VERB
gujaf-286	225	44	throughout	throughout	ADP
gujaf-286	225	45	the	the	DET
gujaf-286	225	46	study	study	NOUN
gujaf-286	225	47	period	period	NOUN
gujaf-286	225	48	and	and	CCONJ
gujaf-286	225	49	(	(	PUNCT
gujaf-286	225	50	iii	iii	X
gujaf-286	225	51	)	)	PUNCT
gujaf-286	225	52	must	must	AUX
gujaf-286	225	53	be	be	AUX
gujaf-286	225	54	oil	oil	NOUN
gujaf-286	225	55	and	and	CCONJ
gujaf-286	225	56	gas	gas	NOUN
gujaf-286	225	57	companies	company	NOUN
gujaf-286	225	58	in	in	ADP
gujaf-286	225	59	nigeria	nigeria	PROPN
gujaf-286	225	60	and	and	CCONJ
gujaf-286	225	61	must	must	AUX
gujaf-286	225	62	be	be	AUX
gujaf-286	225	63	classified	classify	VERB
gujaf-286	225	64	as	as	ADP
gujaf-286	225	65	oil	oil	NOUN
gujaf-286	225	66	and	and	CCONJ
gujaf-286	225	67	gas	gas	NOUN
gujaf-286	225	68	companies	company	NOUN
gujaf-286	225	69	in	in	ADP
gujaf-286	225	70	nigeria	nigeria	PROPN
gujaf-286	225	71	.	.	PUNCT
gujaf-286	226	1	the	the	DET
gujaf-286	226	2	study	study	NOUN
gujaf-286	226	3	utilizes	utilize	VERB
gujaf-286	226	4	panel	panel	NOUN
gujaf-286	226	5	regression	regression	NOUN
gujaf-286	226	6	technique	technique	NOUN
gujaf-286	226	7	for	for	ADP
gujaf-286	226	8	data	datum	NOUN
gujaf-286	226	9	analysis	analysis	NOUN
gujaf-286	226	10	.	.	PUNCT
gujaf-286	227	1	to	to	PART
gujaf-286	227	2	address	address	VERB
gujaf-286	227	3	the	the	DET
gujaf-286	227	4	research	research	NOUN
gujaf-286	227	5	objectives	objective	NOUN
gujaf-286	227	6	,	,	PUNCT
gujaf-286	227	7	two	two	NUM
gujaf-286	227	8	models	model	NOUN
gujaf-286	227	9	were	be	AUX
gujaf-286	227	10	adapted	adapt	VERB
gujaf-286	227	11	from	from	ADP
gujaf-286	227	12	matta	matta	PROPN
gujaf-286	227	13	and	and	CCONJ
gujaf-286	227	14	beamish	beamish	PROPN
gujaf-286	227	15	(	(	PUNCT
gujaf-286	227	16	2008	2008	NUM
gujaf-286	227	17	)	)	PUNCT
gujaf-286	227	18	;	;	PUNCT
gujaf-286	227	19	peng	peng	PROPN
gujaf-286	227	20	and	and	CCONJ
gujaf-286	227	21	yang	yang	PROPN
gujaf-286	227	22	(	(	PUNCT
gujaf-286	227	23	2014	2014	NUM
gujaf-286	227	24	)	)	PUNCT
gujaf-286	227	25	.	.	PUNCT
gujaf-286	228	1	model	model	NOUN
gujaf-286	228	2	1	1	NUM
gujaf-286	228	3	shows	show	VERB
gujaf-286	228	4	the	the	DET
gujaf-286	228	5	direct	direct	ADJ
gujaf-286	228	6	effect	effect	NOUN
gujaf-286	228	7	of	of	ADP
gujaf-286	228	8	board	board	NOUN
gujaf-286	228	9	independence	independence	NOUN
gujaf-286	228	10	on	on	ADP
gujaf-286	228	11	financial	financial	ADJ
gujaf-286	228	12	reporting	reporting	NOUN
gujaf-286	228	13	quality	quality	NOUN
gujaf-286	228	14	of	of	ADP
gujaf-286	228	15	listed	list	VERB
gujaf-286	228	16	oil	oil	NOUN
gujaf-286	228	17	and	and	CCONJ
gujaf-286	228	18	companies	company	NOUN
gujaf-286	228	19	in	in	ADP
gujaf-286	228	20	nigeria	nigeria	PROPN
gujaf-286	228	21	.	.	PUNCT
gujaf-286	229	1	the	the	DET
gujaf-286	229	2	study	study	NOUN
gujaf-286	229	3	specified	specify	VERB
gujaf-286	229	4	the	the	DET
gujaf-286	229	5	model	model	NOUN
gujaf-286	229	6	as	as	ADP
gujaf-286	229	7	:	:	PUNCT
gujaf-286	229	8	the	the	DET
gujaf-286	229	9	equation	equation	NOUN
gujaf-286	229	10	1	1	NUM
gujaf-286	229	11	is	be	AUX
gujaf-286	229	12	a	a	DET
gujaf-286	229	13	linear	linear	ADJ
gujaf-286	229	14	regression	regression	NOUN
gujaf-286	229	15	model	model	NOUN
gujaf-286	229	16	,	,	PUNCT
gujaf-286	229	17	where	where	SCONJ
gujaf-286	229	18	the	the	DET
gujaf-286	229	19	dependent	dependent	ADJ
gujaf-286	229	20	variable	variable	NOUN
gujaf-286	229	21	and	and	CCONJ
gujaf-286	229	22	independent	independent	ADJ
gujaf-286	229	23	variables	variable	NOUN
gujaf-286	229	24	were	be	AUX
gujaf-286	229	25	incorporated	incorporate	VERB
gujaf-286	229	26	and	and	CCONJ
gujaf-286	229	27	it	it	PRON
gujaf-286	229	28	was	be	AUX
gujaf-286	229	29	adapted	adapt	VERB
gujaf-286	229	30	from	from	ADP
gujaf-286	229	31	the	the	DET
gujaf-286	229	32	work	work	NOUN
gujaf-286	229	33	of	of	ADP
gujaf-286	229	34	gusau	gusau	ADJ
gujaf-286	229	35	journal	journal	PROPN
gujaf-286	229	36	of	of	ADP
gujaf-286	229	37	accounting	accounting	NOUN
gujaf-286	229	38	and	and	CCONJ
gujaf-286	229	39	finance	finance	NOUN
gujaf-286	229	40	,	,	PUNCT
gujaf-286	229	41	vol	vol	NOUN
gujaf-286	229	42	.	.	PROPN
gujaf-286	229	43	5	5	NUM
gujaf-286	229	44	,	,	PUNCT
gujaf-286	229	45	issue	issue	NOUN
gujaf-286	229	46	1	1	NUM
gujaf-286	229	47	,	,	PUNCT
gujaf-286	229	48	april	april	PROPN
gujaf-286	229	49	,	,	PUNCT
gujaf-286	229	50	2024	2024	NUM
gujaf-286	229	51	267	267	NUM
gujaf-286	229	52	(	(	PUNCT
gujaf-286	229	53	ogbaisi	ogbaisi	NOUN
gujaf-286	229	54	et	et	PROPN
gujaf-286	229	55	al	al	PROPN
gujaf-286	229	56	.	.	PROPN
gujaf-286	229	57	,	,	PUNCT
gujaf-286	229	58	2019	2019	NUM
gujaf-286	229	59	)	)	PUNCT
gujaf-286	229	60	.	.	PUNCT
gujaf-286	230	1	the	the	DET
gujaf-286	230	2	β0	β0	PROPN
gujaf-286	230	3	,	,	PUNCT
gujaf-286	230	4	β1	β1	PROPN
gujaf-286	230	5	,	,	PUNCT
gujaf-286	230	6	β2	β2	NOUN
gujaf-286	230	7	,	,	PUNCT
gujaf-286	230	8	and	and	CCONJ
gujaf-286	230	9	β3	β3	VERB
gujaf-286	230	10	are	be	AUX
gujaf-286	230	11	the	the	DET
gujaf-286	230	12	coefficients	coefficient	NOUN
gujaf-286	230	13	associated	associate	VERB
gujaf-286	230	14	with	with	ADP
gujaf-286	230	15	each	each	DET
gujaf-286	230	16	independent	independent	ADJ
gujaf-286	230	17	variable	variable	NOUN
gujaf-286	230	18	,	,	PUNCT
gujaf-286	230	19	representing	represent	VERB
gujaf-286	230	20	the	the	DET
gujaf-286	230	21	effects	effect	NOUN
gujaf-286	230	22	they	they	PRON
gujaf-286	230	23	have	have	VERB
gujaf-286	230	24	on	on	ADP
gujaf-286	230	25	the	the	DET
gujaf-286	230	26	dependent	dependent	ADJ
gujaf-286	230	27	variable	variable	NOUN
gujaf-286	230	28	.	.	PUNCT
gujaf-286	231	1	the	the	DET
gujaf-286	231	2	μit	μit	NOUN
gujaf-286	231	3	term	term	NOUN
gujaf-286	231	4	represents	represent	VERB
gujaf-286	231	5	the	the	DET
gujaf-286	231	6	error	error	NOUN
gujaf-286	231	7	term	term	NOUN
gujaf-286	231	8	or	or	CCONJ
gujaf-286	231	9	the	the	DET
gujaf-286	231	10	unexplained	unexplained	ADJ
gujaf-286	231	11	variation	variation	NOUN
gujaf-286	231	12	in	in	ADP
gujaf-286	231	13	the	the	DET
gujaf-286	231	14	dependent	dependent	ADJ
gujaf-286	231	15	variable	variable	NOUN
gujaf-286	231	16	that	that	PRON
gujaf-286	231	17	is	be	AUX
gujaf-286	231	18	not	not	PART
gujaf-286	231	19	accounted	account	VERB
gujaf-286	231	20	for	for	ADP
gujaf-286	231	21	by	by	ADP
gujaf-286	231	22	the	the	DET
gujaf-286	231	23	independent	independent	ADJ
gujaf-286	231	24	variables	variable	NOUN
gujaf-286	231	25	.	.	PUNCT
gujaf-286	232	1	frqit	frqit	NOUN
gujaf-286	232	2	=	=	SYM
gujaf-286	232	3	β0	β0	PROPN
gujaf-286	233	1	+	+	CCONJ
gujaf-286	233	2	β1binit	β1binit	NUM
gujaf-286	234	1	+	+	CCONJ
gujaf-286	234	2	β2bsizeit	β2bsizeit	PROPN
gujaf-286	235	1	+	+	NOUN
gujaf-286	235	2	β3fsizeit	β3fsizeit	NOUN
gujaf-286	235	3	+	+	CCONJ
gujaf-286	235	4	μit	μit	NOUN
gujaf-286	235	5	-----------------------------------(1	-----------------------------------(1	NOUN
gujaf-286	235	6	)	)	PUNCT
gujaf-286	236	1	the	the	DET
gujaf-286	236	2	model	model	NOUN
gujaf-286	236	3	2	2	NUM
gujaf-286	236	4	in	in	ADP
gujaf-286	236	5	equation	equation	NOUN
gujaf-286	236	6	2	2	NUM
gujaf-286	236	7	shows	show	VERB
gujaf-286	236	8	the	the	DET
gujaf-286	236	9	moderating	moderate	VERB
gujaf-286	236	10	effect	effect	NOUN
gujaf-286	236	11	of	of	ADP
gujaf-286	236	12	firm	firm	ADJ
gujaf-286	236	13	size	size	NOUN
gujaf-286	236	14	on	on	ADP
gujaf-286	236	15	the	the	DET
gujaf-286	236	16	effect	effect	NOUN
gujaf-286	236	17	of	of	ADP
gujaf-286	236	18	board	board	NOUN
gujaf-286	236	19	independence	independence	NOUN
gujaf-286	236	20	on	on	ADP
gujaf-286	236	21	financial	financial	ADJ
gujaf-286	236	22	reporting	reporting	NOUN
gujaf-286	236	23	quality	quality	NOUN
gujaf-286	236	24	of	of	ADP
gujaf-286	236	25	the	the	DET
gujaf-286	236	26	oil	oil	NOUN
gujaf-286	236	27	and	and	CCONJ
gujaf-286	236	28	gas	gas	NOUN
gujaf-286	236	29	companies	company	NOUN
gujaf-286	236	30	listed	list	VERB
gujaf-286	236	31	on	on	ADP
gujaf-286	236	32	the	the	DET
gujaf-286	236	33	ngx	ngx	PROPN
gujaf-286	236	34	.	.	PROPN
gujaf-286	236	35	model	model	PROPN
gujaf-286	236	36	2	2	NUM
gujaf-286	236	37	is	be	AUX
gujaf-286	236	38	used	use	VERB
gujaf-286	236	39	to	to	PART
gujaf-286	236	40	test	test	VERB
gujaf-286	236	41	the	the	DET
gujaf-286	236	42	second	second	ADJ
gujaf-286	236	43	study	study	NOUN
gujaf-286	236	44	hypotheses	hypothesis	NOUN
gujaf-286	236	45	and	and	CCONJ
gujaf-286	236	46	is	be	AUX
gujaf-286	236	47	represented	represent	VERB
gujaf-286	236	48	as	as	SCONJ
gujaf-286	236	49	follows	follow	VERB
gujaf-286	236	50	:	:	PUNCT
gujaf-286	236	51	frq	frq	PROPN
gujaf-286	236	52	=	=	PROPN
gujaf-286	236	53	ƒ(bin	ƒ(bin	PROPN
gujaf-286	236	54	,	,	PUNCT
gujaf-286	236	55	bsize	bsize	VERB
gujaf-286	236	56	,	,	PUNCT
gujaf-286	236	57	bin*fsize	bin*fsize	VERB
gujaf-286	236	58	)	)	PUNCT
gujaf-286	236	59	-----------------------------------------------------(2	-----------------------------------------------------(2	PROPN
gujaf-286	236	60	)	)	PUNCT
gujaf-286	236	61	the	the	DET
gujaf-286	236	62	equation	equation	NOUN
gujaf-286	236	63	3	3	NUM
gujaf-286	236	64	is	be	AUX
gujaf-286	236	65	still	still	ADV
gujaf-286	236	66	a	a	DET
gujaf-286	236	67	linear	linear	ADJ
gujaf-286	236	68	regression	regression	NOUN
gujaf-286	236	69	model	model	NOUN
gujaf-286	236	70	,	,	PUNCT
gujaf-286	236	71	but	but	CCONJ
gujaf-286	236	72	now	now	ADV
gujaf-286	236	73	it	it	PRON
gujaf-286	236	74	includes	include	VERB
gujaf-286	236	75	an	an	DET
gujaf-286	236	76	interaction	interaction	NOUN
gujaf-286	236	77	term	term	NOUN
gujaf-286	236	78	between	between	ADP
gujaf-286	236	79	the	the	DET
gujaf-286	236	80	independent	independent	ADJ
gujaf-286	236	81	variables	variable	NOUN
gujaf-286	236	82	and	and	CCONJ
gujaf-286	236	83	the	the	DET
gujaf-286	236	84	moderating	moderate	VERB
gujaf-286	236	85	variable	variable	NOUN
gujaf-286	236	86	.	.	PUNCT
gujaf-286	237	1	the	the	DET
gujaf-286	237	2	relationship	relationship	NOUN
gujaf-286	237	3	between	between	ADP
gujaf-286	237	4	the	the	DET
gujaf-286	237	5	independent	independent	ADJ
gujaf-286	237	6	variables	variable	NOUN
gujaf-286	237	7	and	and	CCONJ
gujaf-286	237	8	the	the	DET
gujaf-286	237	9	dependent	dependent	ADJ
gujaf-286	237	10	variable	variable	NOUN
gujaf-286	237	11	depends	depend	VERB
gujaf-286	237	12	on	on	ADP
gujaf-286	237	13	the	the	DET
gujaf-286	237	14	level	level	NOUN
gujaf-286	237	15	of	of	ADP
gujaf-286	237	16	the	the	DET
gujaf-286	237	17	moderating	moderate	VERB
gujaf-286	237	18	variable	variable	NOUN
gujaf-286	237	19	.	.	PUNCT
gujaf-286	238	1	while	while	SCONJ
gujaf-286	238	2	the	the	DET
gujaf-286	238	3	coefficient	coefficient	NOUN
gujaf-286	238	4	β4	β4	PROPN
gujaf-286	238	5	quantifies	quantify	VERB
gujaf-286	238	6	the	the	DET
gujaf-286	238	7	magnitude	magnitude	NOUN
gujaf-286	238	8	and	and	CCONJ
gujaf-286	238	9	direction	direction	NOUN
gujaf-286	238	10	of	of	ADP
gujaf-286	238	11	this	this	DET
gujaf-286	238	12	interaction	interaction	NOUN
gujaf-286	238	13	effect	effect	NOUN
gujaf-286	238	14	.	.	PUNCT
gujaf-286	239	1	the	the	DET
gujaf-286	239	2	model	model	NOUN
gujaf-286	239	3	is	be	AUX
gujaf-286	239	4	adapted	adapt	VERB
gujaf-286	239	5	from	from	ADP
gujaf-286	239	6	the	the	DET
gujaf-286	239	7	study	study	NOUN
gujaf-286	239	8	of	of	ADP
gujaf-286	239	9	faozi	faozi	PROPN
gujaf-286	239	10	et	et	PROPN
gujaf-286	239	11	al	al	PROPN
gujaf-286	239	12	.	.	PROPN
gujaf-286	240	1	(	(	PUNCT
gujaf-286	240	2	2022	2022	NUM
gujaf-286	240	3	)	)	PUNCT
gujaf-286	240	4	.	.	PUNCT
gujaf-286	241	1	frqit	frqit	NOUN
gujaf-286	241	2	=	=	PUNCT
gujaf-286	241	3	β0	β0	PROPN
gujaf-286	242	1	+	+	CCONJ
gujaf-286	242	2	β1binit	β1binit	NUM
gujaf-286	243	1	+	+	CCONJ
gujaf-286	243	2	β2bsizeit	β2bsizeit	PRON
gujaf-286	243	3	+	+	CCONJ
gujaf-286	243	4	β4binit*fsize	β4binit*fsize	NOUN
gujaf-286	243	5	+	+	NUM
gujaf-286	243	6	μit	μit	NOUN
gujaf-286	243	7	----------------------------(3	----------------------------(3	NOUN
gujaf-286	243	8	)	)	PUNCT
gujaf-286	243	9	where	where	SCONJ
gujaf-286	243	10	:	:	PUNCT
gujaf-286	243	11	frq	frq	PROPN
gujaf-286	243	12	=	=	PROPN
gujaf-286	243	13	financial	financial	ADJ
gujaf-286	243	14	reporting	reporting	NOUN
gujaf-286	243	15	quality	quality	NOUN
gujaf-286	243	16	.	.	PUNCT
gujaf-286	244	1	to	to	PART
gujaf-286	244	2	measure	measure	VERB
gujaf-286	244	3	financial	financial	ADJ
gujaf-286	244	4	reporting	reporting	NOUN
gujaf-286	244	5	quality	quality	NOUN
gujaf-286	244	6	,	,	PUNCT
gujaf-286	244	7	this	this	DET
gujaf-286	244	8	study	study	NOUN
gujaf-286	244	9	adopted	adopt	VERB
gujaf-286	244	10	the	the	DET
gujaf-286	244	11	modified	modify	VERB
gujaf-286	244	12	jones	jones	NOUN
gujaf-286	244	13	(	(	PUNCT
gujaf-286	244	14	1995	1995	NUM
gujaf-286	244	15	)	)	PUNCT
gujaf-286	244	16	model	model	NOUN
gujaf-286	244	17	where	where	SCONJ
gujaf-286	244	18	discretionary	discretionary	ADJ
gujaf-286	244	19	accrual	accrual	ADJ
gujaf-286	244	20	was	be	AUX
gujaf-286	244	21	used	use	VERB
gujaf-286	244	22	to	to	PART
gujaf-286	244	23	proxy	proxy	VERB
gujaf-286	244	24	financial	financial	ADJ
gujaf-286	244	25	reporting	reporting	NOUN
gujaf-286	244	26	quality	quality	NOUN
gujaf-286	244	27	.	.	PUNCT
gujaf-286	245	1	taccit⁄ait−1	taccit⁄ait−1	X
gujaf-286	245	2	=	=	SYM
gujaf-286	245	3	αt(1⁄ait−1	αt(1⁄ait−1	NOUN
gujaf-286	245	4	)	)	PUNCT
gujaf-286	246	1	+	+	CCONJ
gujaf-286	246	2	β1i[(∆rev	β1i[(∆rev	PRON
gujaf-286	246	3	−	−	ADP
gujaf-286	246	4	∆rec)⁄ait−1	∆rec)⁄ait−1	PROPN
gujaf-286	246	5	]	]	X
gujaf-286	246	6	+	+	CCONJ
gujaf-286	246	7	β2i[(ppeit)⁄ait−1	β2i[(ppeit)⁄ait−1	X
gujaf-286	246	8	]	]	X
gujaf-286	246	9	+	+	CCONJ
gujaf-286	246	10	εit	εit	VERB
gujaf-286	246	11	where	where	SCONJ
gujaf-286	246	12	:	:	PUNCT
gujaf-286	246	13	tacc	tacc	ADJ
gujaf-286	246	14	=	=	PUNCT
gujaf-286	246	15	total	total	ADJ
gujaf-286	246	16	accruals	accrual	NOUN
gujaf-286	246	17	(	(	PUNCT
gujaf-286	246	18	ni	ni	PROPN
gujaf-286	246	19	−	−	PROPN
gujaf-286	246	20	ocf	ocf	PROPN
gujaf-286	246	21	)	)	PUNCT
gujaf-286	246	22	∆rev	∆rev	X
gujaf-286	246	23	=	=	PUNCT
gujaf-286	246	24	change	change	NOUN
gujaf-286	246	25	in	in	ADP
gujaf-286	246	26	revenue	revenue	NOUN
gujaf-286	246	27	∆rec	∆rec	NOUN
gujaf-286	246	28	=	=	SYM
gujaf-286	246	29	change	change	NOUN
gujaf-286	246	30	in	in	ADP
gujaf-286	246	31	receivable	receivable	ADJ
gujaf-286	246	32	ppe	ppe	NOUN
gujaf-286	246	33	=	=	SYM
gujaf-286	246	34	property	property	NOUN
gujaf-286	246	35	,	,	PUNCT
gujaf-286	246	36	plant	plant	NOUN
gujaf-286	246	37	and	and	CCONJ
gujaf-286	246	38	equipment	equipment	NOUN
gujaf-286	246	39	gusau	gusau	ADJ
gujaf-286	246	40	journal	journal	NOUN
gujaf-286	246	41	of	of	ADP
gujaf-286	246	42	accounting	accounting	NOUN
gujaf-286	246	43	and	and	CCONJ
gujaf-286	246	44	finance	finance	NOUN
gujaf-286	246	45	,	,	PUNCT
gujaf-286	246	46	vol	vol	NOUN
gujaf-286	246	47	.	.	PROPN
gujaf-286	246	48	5	5	NUM
gujaf-286	246	49	,	,	PUNCT
gujaf-286	246	50	issue	issue	NOUN
gujaf-286	246	51	1	1	NUM
gujaf-286	246	52	,	,	PUNCT
gujaf-286	246	53	april	april	PROPN
gujaf-286	246	54	,	,	PUNCT
gujaf-286	246	55	2024	2024	NUM
gujaf-286	246	56	268	268	NUM
gujaf-286	246	57	ait-1	ait-1	ADP
gujaf-286	246	58	=	=	VERB
gujaf-286	246	59	year	year	NOUN
gujaf-286	246	60	-	-	PUNCT
gujaf-286	246	61	end	end	NOUN
gujaf-286	246	62	assets	asset	NOUN
gujaf-286	246	63	for	for	ADP
gujaf-286	246	64	company	company	NOUN
gujaf-286	246	65	i	i	PRON
gujaf-286	246	66	in	in	ADP
gujaf-286	246	67	year	year	NOUN
gujaf-286	246	68	t-1	t-1	PROPN
gujaf-286	246	69	εit	εit	VERB
gujaf-286	246	70	=	=	NOUN
gujaf-286	246	71	error	error	NOUN
gujaf-286	246	72	term	term	NOUN
gujaf-286	246	73	/	/	SYM
gujaf-286	246	74	residual	residual	ADJ
gujaf-286	246	75	consistent	consistent	NOUN
gujaf-286	246	76	with	with	ADP
gujaf-286	246	77	previous	previous	ADJ
gujaf-286	246	78	research	research	NOUN
gujaf-286	246	79	,	,	PUNCT
gujaf-286	246	80	all	all	DET
gujaf-286	246	81	variables	variable	NOUN
gujaf-286	246	82	have	have	AUX
gujaf-286	246	83	been	be	AUX
gujaf-286	246	84	scaled	scale	VERB
gujaf-286	246	85	by	by	ADP
gujaf-286	246	86	lagged	lag	VERB
gujaf-286	246	87	total	total	ADJ
gujaf-286	246	88	assets	asset	NOUN
gujaf-286	246	89	to	to	PART
gujaf-286	246	90	reduce	reduce	VERB
gujaf-286	246	91	heteroskedasticity	heteroskedasticity	NOUN
gujaf-286	246	92	.	.	PUNCT
gujaf-286	247	1	εit	εit	PROPN
gujaf-286	247	2	is	be	AUX
gujaf-286	247	3	included	include	VERB
gujaf-286	247	4	as	as	ADP
gujaf-286	247	5	an	an	DET
gujaf-286	247	6	error	error	NOUN
gujaf-286	247	7	term	term	NOUN
gujaf-286	247	8	.	.	PUNCT
gujaf-286	248	1	the	the	DET
gujaf-286	248	2	error	error	NOUN
gujaf-286	248	3	term	term	NOUN
gujaf-286	248	4	,	,	PUNCT
gujaf-286	248	5	εit	εit	ADJ
gujaf-286	248	6	,	,	PUNCT
gujaf-286	248	7	is	be	AUX
gujaf-286	248	8	the	the	DET
gujaf-286	248	9	estimate	estimate	NOUN
gujaf-286	248	10	of	of	ADP
gujaf-286	248	11	the	the	DET
gujaf-286	248	12	discretionary	discretionary	ADJ
gujaf-286	248	13	accruals	accrual	NOUN
gujaf-286	248	14	.	.	PUNCT
gujaf-286	249	1	bin=	bin=	NOUN
gujaf-286	249	2	board	board	NOUN
gujaf-286	249	3	independence	independence	NOUN
gujaf-286	249	4	bsize=	bsize=	NUM
gujaf-286	249	5	board	board	NOUN
gujaf-286	249	6	size	size	NOUN
gujaf-286	249	7	fsize	fsize	NOUN
gujaf-286	249	8	=	=	SYM
gujaf-286	249	9	firm	firm	ADJ
gujaf-286	249	10	size	size	NOUN
gujaf-286	249	11	fsize*bin	fsize*bin	NOUN
gujaf-286	249	12	=	=	PUNCT
gujaf-286	249	13	a	a	DET
gujaf-286	249	14	predictor	predictor	NOUN
gujaf-286	249	15	for	for	ADP
gujaf-286	249	16	firm	firm	ADJ
gujaf-286	249	17	size	size	NOUN
gujaf-286	249	18	-	-	PUNCT
gujaf-286	249	19	moderated	moderate	VERB
gujaf-286	249	20	board	board	NOUN
gujaf-286	249	21	independence	independence	NOUN
gujaf-286	249	22	β0	β0	PROPN
gujaf-286	249	23	=	=	PUNCT
gujaf-286	249	24	intercept	intercept	NOUN
gujaf-286	249	25	term	term	NOUN
gujaf-286	249	26	(	(	PUNCT
gujaf-286	249	27	a	a	DET
gujaf-286	249	28	constant	constant	ADJ
gujaf-286	249	29	)	)	PUNCT
gujaf-286	249	30	β1	β1	NOUN
gujaf-286	249	31	-	-	PUNCT
gujaf-286	249	32	β3	β3	NOUN
gujaf-286	249	33	=	=	NOUN
gujaf-286	249	34	coefficients	coefficient	NOUN
gujaf-286	249	35	of	of	ADP
gujaf-286	249	36	the	the	DET
gujaf-286	249	37	independent	independent	ADJ
gujaf-286	249	38	variable	variable	ADJ
gujaf-286	249	39	gusau	gusau	ADJ
gujaf-286	249	40	journal	journal	NOUN
gujaf-286	249	41	of	of	ADP
gujaf-286	249	42	accounting	accounting	NOUN
gujaf-286	249	43	and	and	CCONJ
gujaf-286	249	44	finance	finance	NOUN
gujaf-286	249	45	,	,	PUNCT
gujaf-286	249	46	vol	vol	NOUN
gujaf-286	249	47	.	.	PROPN
gujaf-286	249	48	5	5	NUM
gujaf-286	249	49	,	,	PUNCT
gujaf-286	249	50	issue	issue	NOUN
gujaf-286	249	51	1	1	NUM
gujaf-286	249	52	,	,	PUNCT
gujaf-286	249	53	april	april	PROPN
gujaf-286	249	54	,	,	PUNCT
gujaf-286	249	55	2024	2024	NUM
gujaf-286	249	56	269	269	NUM
gujaf-286	249	57	table	table	NOUN
gujaf-286	249	58	1	1	NUM
gujaf-286	249	59	:	:	PUNCT
gujaf-286	249	60	variables	variable	NOUN
gujaf-286	249	61	measurement	measurement	NOUN
gujaf-286	249	62	and	and	CCONJ
gujaf-286	249	63	sources	source	NOUN
gujaf-286	249	64	variables	variable	VERB
gujaf-286	249	65	definitions	definition	NOUN
gujaf-286	249	66	measurement	measurement	NOUN
gujaf-286	249	67	source	source	NOUN
gujaf-286	249	68	dependent	dependent	ADJ
gujaf-286	249	69	frq	frq	PROPN
gujaf-286	249	70	financial	financial	ADJ
gujaf-286	249	71	reporting	reporting	NOUN
gujaf-286	249	72	quality	quality	NOUN
gujaf-286	249	73	:	:	PUNCT
gujaf-286	249	74	this	this	PRON
gujaf-286	249	75	is	be	AUX
gujaf-286	249	76	defined	define	VERB
gujaf-286	249	77	as	as	ADP
gujaf-286	249	78	the	the	DET
gujaf-286	249	79	faithfulness	faithfulness	NOUN
gujaf-286	249	80	of	of	ADP
gujaf-286	249	81	information	information	NOUN
gujaf-286	249	82	conveyed	convey	VERB
gujaf-286	249	83	in	in	ADP
gujaf-286	249	84	the	the	DET
gujaf-286	249	85	financial	financial	ADJ
gujaf-286	249	86	reporting	reporting	NOUN
gujaf-286	249	87	process	process	NOUN
gujaf-286	249	88	.	.	PUNCT
gujaf-286	250	1	measured	measure	VERB
gujaf-286	250	2	by	by	ADP
gujaf-286	250	3	use	use	NOUN
gujaf-286	250	4	of	of	ADP
gujaf-286	250	5	modified	modify	VERB
gujaf-286	250	6	jones	jones	PROPN
gujaf-286	250	7	model	model	PROPN
gujaf-286	250	8	modified	modified	PROPN
gujaf-286	250	9	jones	jones	PROPN
gujaf-286	250	10	(	(	PUNCT
gujaf-286	250	11	1995	1995	NUM
gujaf-286	250	12	)	)	PUNCT
gujaf-286	250	13	independent	independent	PROPN
gujaf-286	250	14	bin	bin	PROPN
gujaf-286	250	15	board	board	PROPN
gujaf-286	250	16	independence	independence	NOUN
gujaf-286	250	17	means	mean	VERB
gujaf-286	250	18	the	the	DET
gujaf-286	250	19	number	number	NOUN
gujaf-286	250	20	of	of	ADP
gujaf-286	250	21	independent	independent	ADJ
gujaf-286	250	22	non	non	ADJ
gujaf-286	250	23	executive	executive	ADJ
gujaf-286	250	24	directors	director	NOUN
gujaf-286	250	25	on	on	ADP
gujaf-286	250	26	the	the	DET
gujaf-286	250	27	board	board	NOUN
gujaf-286	250	28	in	in	ADP
gujaf-286	250	29	relation	relation	NOUN
gujaf-286	250	30	to	to	ADP
gujaf-286	250	31	the	the	DET
gujaf-286	250	32	total	total	ADJ
gujaf-286	250	33	number	number	NOUN
gujaf-286	250	34	of	of	ADP
gujaf-286	250	35	directors	director	NOUN
gujaf-286	250	36	.	.	PUNCT
gujaf-286	251	1	proportion	proportion	NOUN
gujaf-286	251	2	of	of	ADP
gujaf-286	251	3	non	non	ADJ
gujaf-286	251	4	-	-	ADJ
gujaf-286	251	5	executive	executive	ADJ
gujaf-286	251	6	members	member	NOUN
gujaf-286	251	7	to	to	PART
gujaf-286	251	8	total	total	ADJ
gujaf-286	251	9	number	number	NOUN
gujaf-286	251	10	of	of	ADP
gujaf-286	251	11	board	board	NOUN
gujaf-286	251	12	members	member	NOUN
gujaf-286	251	13	madrigal	madrigal	PROPN
gujaf-286	251	14	et	et	PROPN
gujaf-286	251	15	al	al	PROPN
gujaf-286	251	16	(	(	PUNCT
gujaf-286	251	17	2015	2015	NUM
gujaf-286	251	18	)	)	PUNCT
gujaf-286	251	19	,	,	PUNCT
gujaf-286	251	20	uwuigbe	uwuigbe	NOUN
gujaf-286	251	21	et	et	PROPN
gujaf-286	251	22	al	al	PROPN
gujaf-286	251	23	.	.	PROPN
gujaf-286	251	24	,	,	PUNCT
gujaf-286	251	25	(	(	PUNCT
gujaf-286	251	26	2018	2018	NUM
gujaf-286	251	27	)	)	PUNCT
gujaf-286	251	28	,	,	PUNCT
gujaf-286	251	29	akintayo	akintayo	NOUN
gujaf-286	251	30	and	and	CCONJ
gujaf-286	251	31	salman(2018	salman(2018	NOUN
gujaf-286	251	32	)	)	PUNCT
gujaf-286	251	33	control	control	PROPN
gujaf-286	251	34	bsize	bsize	PROPN
gujaf-286	251	35	board	board	PROPN
gujaf-286	251	36	size	size	NOUN
gujaf-286	251	37	:	:	PUNCT
gujaf-286	251	38	board	board	NOUN
gujaf-286	251	39	size	size	NOUN
gujaf-286	251	40	refers	refer	VERB
gujaf-286	251	41	to	to	ADP
gujaf-286	251	42	the	the	DET
gujaf-286	251	43	number	number	NOUN
gujaf-286	251	44	of	of	ADP
gujaf-286	251	45	members	member	NOUN
gujaf-286	251	46	on	on	ADP
gujaf-286	251	47	the	the	DET
gujaf-286	251	48	board	board	NOUN
gujaf-286	251	49	of	of	ADP
gujaf-286	251	50	a	a	DET
gujaf-286	251	51	firm	firm	NOUN
gujaf-286	251	52	.	.	PUNCT
gujaf-286	252	1	total	total	ADJ
gujaf-286	252	2	number	number	NOUN
gujaf-286	252	3	of	of	ADP
gujaf-286	252	4	directors	director	NOUN
gujaf-286	252	5	on	on	ADP
gujaf-286	252	6	the	the	DET
gujaf-286	252	7	board	board	NOUN
gujaf-286	252	8	of	of	ADP
gujaf-286	252	9	directors	director	NOUN
gujaf-286	252	10	of	of	ADP
gujaf-286	252	11	the	the	DET
gujaf-286	252	12	company	company	NOUN
gujaf-286	252	13	ozcan	ozcan	NOUN
gujaf-286	252	14	&	&	CCONJ
gujaf-286	252	15	riza	riza	PROPN
gujaf-286	252	16	(	(	PUNCT
gujaf-286	252	17	2016	2016	NUM
gujaf-286	252	18	)	)	PUNCT
gujaf-286	252	19	,	,	PUNCT
gujaf-286	252	20	gurmeen	gurmeen	VERB
gujaf-286	252	21	(	(	PUNCT
gujaf-286	252	22	2015	2015	NUM
gujaf-286	252	23	)	)	PUNCT
gujaf-286	252	24	,	,	PUNCT
gujaf-286	252	25	dabor	dabor	NOUN
gujaf-286	252	26	and	and	CCONJ
gujaf-286	252	27	dabor(2015	dabor(2015	NOUN
gujaf-286	252	28	)	)	PUNCT
gujaf-286	252	29	,	,	PUNCT
gujaf-286	252	30	abata	abata	NOUN
gujaf-286	252	31	and	and	CCONJ
gujaf-286	252	32	migiro	migiro	NOUN
gujaf-286	252	33	(	(	PUNCT
gujaf-286	252	34	2016	2016	NUM
gujaf-286	252	35	)	)	PUNCT
gujaf-286	252	36	moderating	moderate	VERB
gujaf-286	252	37	fsize	fsize	NOUN
gujaf-286	252	38	firm	firm	ADJ
gujaf-286	252	39	size	size	NOUN
gujaf-286	252	40	:	:	PUNCT
gujaf-286	252	41	refer	refer	VERB
gujaf-286	252	42	to	to	ADP
gujaf-286	252	43	the	the	DET
gujaf-286	252	44	total	total	ADJ
gujaf-286	252	45	assets	asset	NOUN
gujaf-286	252	46	,	,	PUNCT
gujaf-286	252	47	scale	scale	NOUN
gujaf-286	252	48	of	of	ADP
gujaf-286	252	49	operations	operation	NOUN
gujaf-286	252	50	and	and	CCONJ
gujaf-286	252	51	number	number	NOUN
gujaf-286	252	52	of	of	ADP
gujaf-286	252	53	employees	employee	NOUN
gujaf-286	252	54	among	among	ADP
gujaf-286	252	55	others	other	NOUN
gujaf-286	252	56	in	in	ADP
gujaf-286	252	57	an	an	DET
gujaf-286	252	58	organization	organization	NOUN
gujaf-286	252	59	natural	natural	ADJ
gujaf-286	252	60	log	log	NOUN
gujaf-286	252	61	of	of	ADP
gujaf-286	252	62	total	total	ADJ
gujaf-286	252	63	assets	asset	NOUN
gujaf-286	252	64	nwanna	nwanna	NOUN
gujaf-286	252	65	and	and	CCONJ
gujaf-286	252	66	ivie(2017	ivie(2017	NOUN
gujaf-286	252	67	)	)	PUNCT
gujaf-286	252	68	,	,	PUNCT
gujaf-286	252	69	babalola(2013	babalola(2013	NOUN
gujaf-286	252	70	)	)	PUNCT
gujaf-286	252	71	,	,	PUNCT
gujaf-286	252	72	badara(2016	badara(2016	PROPN
gujaf-286	252	73	)	)	PUNCT
gujaf-286	252	74	,	,	PUNCT
gujaf-286	252	75	ilaboya	ilaboya	NOUN
gujaf-286	252	76	&	&	CCONJ
gujaf-286	252	77	ohiokha(2014	ohiokha(2014	NOUN
gujaf-286	252	78	)	)	PUNCT
gujaf-286	252	79	,	,	PUNCT
gujaf-286	252	80	dioha	dioha	PROPN
gujaf-286	252	81	et	et	NOUN
gujaf-286	252	82	al.(2018	al.(2018	NOUN
gujaf-286	252	83	)	)	PUNCT
gujaf-286	252	84	,	,	PUNCT
gujaf-286	252	85	usman&amran(2015	usman&amran(2015	PROPN
gujaf-286	252	86	)	)	PUNCT
gujaf-286	252	87	source	source	NOUN
gujaf-286	252	88	:	:	PUNCT
gujaf-286	252	89	author	author	NOUN
gujaf-286	252	90	,	,	PUNCT
gujaf-286	252	91	2024	2024	NUM
gujaf-286	252	92	the	the	DET
gujaf-286	252	93	study	study	NOUN
gujaf-286	252	94	utilized	utilize	VERB
gujaf-286	252	95	data	datum	NOUN
gujaf-286	252	96	from	from	ADP
gujaf-286	252	97	secondary	secondary	ADJ
gujaf-286	252	98	sources	source	NOUN
gujaf-286	252	99	,	,	PUNCT
gujaf-286	252	100	specifically	specifically	ADV
gujaf-286	252	101	the	the	DET
gujaf-286	252	102	annual	annual	ADJ
gujaf-286	252	103	reports	report	NOUN
gujaf-286	252	104	of	of	ADP
gujaf-286	252	105	the	the	DET
gujaf-286	252	106	selected	select	VERB
gujaf-286	252	107	oil	oil	NOUN
gujaf-286	252	108	and	and	CCONJ
gujaf-286	252	109	gas	gas	NOUN
gujaf-286	252	110	companies	company	NOUN
gujaf-286	252	111	listed	list	VERB
gujaf-286	252	112	on	on	ADP
gujaf-286	252	113	the	the	DET
gujaf-286	252	114	floor	floor	NOUN
gujaf-286	252	115	of	of	ADP
gujaf-286	252	116	ngx	ngx	PROPN
gujaf-286	252	117	.	.	PUNCT
gujaf-286	253	1	an	an	DET
gujaf-286	253	2	advantage	advantage	NOUN
gujaf-286	253	3	of	of	ADP
gujaf-286	253	4	relying	rely	VERB
gujaf-286	253	5	on	on	ADP
gujaf-286	253	6	secondary	secondary	ADJ
gujaf-286	253	7	data	datum	NOUN
gujaf-286	253	8	is	be	AUX
gujaf-286	253	9	that	that	SCONJ
gujaf-286	253	10	it	it	PRON
gujaf-286	253	11	is	be	AUX
gujaf-286	253	12	not	not	PART
gujaf-286	253	13	subject	subject	ADJ
gujaf-286	253	14	to	to	ADP
gujaf-286	253	15	manipulation	manipulation	NOUN
gujaf-286	253	16	.	.	PUNCT
gujaf-286	254	1	the	the	DET
gujaf-286	254	2	data	data	NOUN
gujaf-286	254	3	analysis	analysis	NOUN
gujaf-286	254	4	involved	involve	VERB
gujaf-286	254	5	the	the	DET
gujaf-286	254	6	use	use	NOUN
gujaf-286	254	7	of	of	ADP
gujaf-286	254	8	descriptive	descriptive	ADJ
gujaf-286	254	9	statistics	statistic	NOUN
gujaf-286	254	10	and	and	CCONJ
gujaf-286	254	11	multiple	multiple	ADJ
gujaf-286	254	12	linear	linear	ADJ
gujaf-286	254	13	regression	regression	NOUN
gujaf-286	254	14	.	.	PUNCT
gujaf-286	255	1	descriptive	descriptive	ADJ
gujaf-286	255	2	gusau	gusau	ADJ
gujaf-286	255	3	journal	journal	NOUN
gujaf-286	255	4	of	of	ADP
gujaf-286	255	5	accounting	accounting	NOUN
gujaf-286	255	6	and	and	CCONJ
gujaf-286	255	7	finance	finance	NOUN
gujaf-286	255	8	,	,	PUNCT
gujaf-286	255	9	vol	vol	NOUN
gujaf-286	255	10	.	.	PROPN
gujaf-286	255	11	5	5	NUM
gujaf-286	255	12	,	,	PUNCT
gujaf-286	255	13	issue	issue	NOUN
gujaf-286	255	14	1	1	NUM
gujaf-286	255	15	,	,	PUNCT
gujaf-286	255	16	april	april	PROPN
gujaf-286	255	17	,	,	PUNCT
gujaf-286	255	18	2024	2024	NUM
gujaf-286	255	19	270	270	NUM
gujaf-286	255	20	statistics	statistic	NOUN
gujaf-286	255	21	were	be	AUX
gujaf-286	255	22	employed	employ	VERB
gujaf-286	255	23	to	to	PART
gujaf-286	255	24	determine	determine	VERB
gujaf-286	255	25	measures	measure	NOUN
gujaf-286	255	26	of	of	ADP
gujaf-286	255	27	central	central	ADJ
gujaf-286	255	28	tendency	tendency	NOUN
gujaf-286	255	29	and	and	CCONJ
gujaf-286	255	30	dispersion	dispersion	NOUN
gujaf-286	255	31	,	,	PUNCT
gujaf-286	255	32	such	such	ADJ
gujaf-286	255	33	as	as	ADP
gujaf-286	255	34	means	mean	NOUN
gujaf-286	255	35	,	,	PUNCT
gujaf-286	255	36	minimum	minimum	ADJ
gujaf-286	255	37	and	and	CCONJ
gujaf-286	255	38	maximum	maximum	ADJ
gujaf-286	255	39	values	value	NOUN
gujaf-286	255	40	,	,	PUNCT
gujaf-286	255	41	and	and	CCONJ
gujaf-286	255	42	standard	standard	ADJ
gujaf-286	255	43	deviation	deviation	NOUN
gujaf-286	255	44	.	.	PUNCT
gujaf-286	256	1	multiple	multiple	ADJ
gujaf-286	256	2	regression	regression	NOUN
gujaf-286	256	3	was	be	AUX
gujaf-286	256	4	used	use	VERB
gujaf-286	256	5	to	to	PART
gujaf-286	256	6	examine	examine	VERB
gujaf-286	256	7	the	the	DET
gujaf-286	256	8	impact	impact	NOUN
gujaf-286	256	9	of	of	ADP
gujaf-286	256	10	independent	independent	ADJ
gujaf-286	256	11	and	and	CCONJ
gujaf-286	256	12	moderating	moderate	VERB
gujaf-286	256	13	variables	variable	NOUN
gujaf-286	256	14	on	on	ADP
gujaf-286	256	15	the	the	DET
gujaf-286	256	16	dependent	dependent	ADJ
gujaf-286	256	17	variable	variable	NOUN
gujaf-286	256	18	.	.	PUNCT
gujaf-286	257	1	as	as	ADP
gujaf-286	257	2	a	a	DET
gujaf-286	257	3	result	result	NOUN
gujaf-286	257	4	,	,	PUNCT
gujaf-286	257	5	multiple	multiple	ADJ
gujaf-286	257	6	regression	regression	NOUN
gujaf-286	257	7	analysis	analysis	NOUN
gujaf-286	257	8	was	be	AUX
gujaf-286	257	9	employed	employ	VERB
gujaf-286	257	10	to	to	PART
gujaf-286	257	11	test	test	VERB
gujaf-286	257	12	the	the	DET
gujaf-286	257	13	formulated	formulate	VERB
gujaf-286	257	14	hypotheses	hypothesis	NOUN
gujaf-286	257	15	by	by	ADP
gujaf-286	257	16	examining	examine	VERB
gujaf-286	257	17	both	both	DET
gujaf-286	257	18	cause	cause	NOUN
gujaf-286	257	19	and	and	CCONJ
gujaf-286	257	20	effect	effect	VERB
gujaf-286	257	21	relationships	relationship	NOUN
gujaf-286	257	22	in	in	ADP
gujaf-286	257	23	the	the	DET
gujaf-286	257	24	study	study	NOUN
gujaf-286	257	25	.	.	PUNCT
gujaf-286	258	1	to	to	PART
gujaf-286	258	2	enhance	enhance	VERB
gujaf-286	258	3	the	the	DET
gujaf-286	258	4	validity	validity	NOUN
gujaf-286	258	5	and	and	CCONJ
gujaf-286	258	6	reliability	reliability	NOUN
gujaf-286	258	7	of	of	ADP
gujaf-286	258	8	the	the	DET
gujaf-286	258	9	inferential	inferential	ADJ
gujaf-286	258	10	statistical	statistical	ADJ
gujaf-286	258	11	results	result	NOUN
gujaf-286	258	12	based	base	VERB
gujaf-286	258	13	on	on	ADP
gujaf-286	258	14	panel	panel	NOUN
gujaf-286	258	15	regressions	regression	NOUN
gujaf-286	258	16	,	,	PUNCT
gujaf-286	258	17	several	several	ADJ
gujaf-286	258	18	robustness	robustness	NOUN
gujaf-286	258	19	tests	test	NOUN
gujaf-286	258	20	were	be	AUX
gujaf-286	258	21	conducted	conduct	VERB
gujaf-286	258	22	.	.	PUNCT
gujaf-286	259	1	these	these	DET
gujaf-286	259	2	tests	test	NOUN
gujaf-286	259	3	were	be	AUX
gujaf-286	259	4	performed	perform	VERB
gujaf-286	259	5	as	as	ADP
gujaf-286	259	6	pre	pre	ADJ
gujaf-286	259	7	-	-	NOUN
gujaf-286	259	8	estimation	estimation	ADJ
gujaf-286	259	9	assumptions	assumption	NOUN
gujaf-286	259	10	to	to	PART
gujaf-286	259	11	ensure	ensure	VERB
gujaf-286	259	12	the	the	DET
gujaf-286	259	13	validity	validity	NOUN
gujaf-286	259	14	of	of	ADP
gujaf-286	259	15	the	the	DET
gujaf-286	259	16	multiple	multiple	ADJ
gujaf-286	259	17	regression	regression	NOUN
gujaf-286	259	18	results	result	NOUN
gujaf-286	259	19	.	.	PUNCT
gujaf-286	260	1	the	the	DET
gujaf-286	260	2	shapiro	shapiro	PROPN
gujaf-286	260	3	-	-	PUNCT
gujaf-286	260	4	wilk	wilk	NOUN
gujaf-286	260	5	test	test	NOUN
gujaf-286	260	6	was	be	AUX
gujaf-286	260	7	used	use	VERB
gujaf-286	260	8	to	to	PART
gujaf-286	260	9	assess	assess	VERB
gujaf-286	260	10	normality	normality	NOUN
gujaf-286	260	11	of	of	ADP
gujaf-286	260	12	the	the	DET
gujaf-286	260	13	error	error	NOUN
gujaf-286	260	14	term	term	NOUN
gujaf-286	260	15	,	,	PUNCT
gujaf-286	260	16	with	with	ADP
gujaf-286	260	17	a	a	DET
gujaf-286	260	18	significant	significant	ADJ
gujaf-286	260	19	result	result	NOUN
gujaf-286	260	20	indicating	indicate	VERB
gujaf-286	260	21	a	a	DET
gujaf-286	260	22	lack	lack	NOUN
gujaf-286	260	23	of	of	ADP
gujaf-286	260	24	normality	normality	NOUN
gujaf-286	260	25	.	.	PUNCT
gujaf-286	261	1	pearson	pearson	PROPN
gujaf-286	261	2	correlation	correlation	NOUN
gujaf-286	261	3	and	and	CCONJ
gujaf-286	261	4	variance	variance	NOUN
gujaf-286	261	5	inflation	inflation	NOUN
gujaf-286	261	6	(	(	PUNCT
gujaf-286	261	7	vif	vif	NOUN
gujaf-286	261	8	)	)	PUNCT
gujaf-286	261	9	were	be	AUX
gujaf-286	261	10	employed	employ	VERB
gujaf-286	261	11	to	to	PART
gujaf-286	261	12	verify	verify	VERB
gujaf-286	261	13	that	that	SCONJ
gujaf-286	261	14	the	the	DET
gujaf-286	261	15	independent	independent	ADJ
gujaf-286	261	16	variables	variable	NOUN
gujaf-286	261	17	were	be	AUX
gujaf-286	261	18	not	not	PART
gujaf-286	261	19	highly	highly	ADV
gujaf-286	261	20	correlated	correlate	VERB
gujaf-286	261	21	.	.	PUNCT
gujaf-286	262	1	these	these	DET
gujaf-286	262	2	pre	pre	ADJ
gujaf-286	262	3	-	-	ADJ
gujaf-286	262	4	estimation	estimation	ADJ
gujaf-286	262	5	tests	test	NOUN
gujaf-286	262	6	aimed	aim	VERB
gujaf-286	262	7	to	to	PART
gujaf-286	262	8	identify	identify	VERB
gujaf-286	262	9	the	the	DET
gujaf-286	262	10	absence	absence	NOUN
gujaf-286	262	11	of	of	ADP
gujaf-286	262	12	multicollinearity	multicollinearity	NOUN
gujaf-286	262	13	issues	issue	NOUN
gujaf-286	262	14	among	among	ADP
gujaf-286	262	15	the	the	DET
gujaf-286	262	16	study	study	NOUN
gujaf-286	262	17	's	's	PART
gujaf-286	262	18	variables	variable	NOUN
gujaf-286	262	19	.	.	PUNCT
gujaf-286	263	1	pearson	pearson	PROPN
gujaf-286	263	2	correlation	correlation	NOUN
gujaf-286	263	3	coefficients	coefficient	NOUN
gujaf-286	263	4	above	above	ADP
gujaf-286	263	5	±0.7	±0.7	PROPN
gujaf-286	263	6	indicated	indicate	VERB
gujaf-286	263	7	potential	potential	ADJ
gujaf-286	263	8	multicollinearity	multicollinearity	NOUN
gujaf-286	263	9	,	,	PUNCT
gujaf-286	263	10	while	while	SCONJ
gujaf-286	263	11	vif	vif	NOUN
gujaf-286	263	12	values	value	NOUN
gujaf-286	263	13	below	below	ADP
gujaf-286	263	14	10.0	10.0	NUM
gujaf-286	263	15	indicated	indicate	VERB
gujaf-286	263	16	no	no	DET
gujaf-286	263	17	significant	significant	ADJ
gujaf-286	263	18	multicollinearity	multicollinearity	NOUN
gujaf-286	263	19	problem	problem	NOUN
gujaf-286	263	20	.	.	PUNCT
gujaf-286	264	1	another	another	DET
gujaf-286	264	2	regression	regression	NOUN
gujaf-286	264	3	assumption	assumption	NOUN
gujaf-286	264	4	examined	examine	VERB
gujaf-286	264	5	in	in	ADP
gujaf-286	264	6	this	this	DET
gujaf-286	264	7	study	study	NOUN
gujaf-286	264	8	was	be	AUX
gujaf-286	264	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-286	264	10	,	,	PUNCT
gujaf-286	264	11	which	which	PRON
gujaf-286	264	12	was	be	AUX
gujaf-286	264	13	assessed	assess	VERB
gujaf-286	264	14	as	as	ADP
gujaf-286	264	15	a	a	DET
gujaf-286	264	16	post	post	ADJ
gujaf-286	264	17	-	-	ADJ
gujaf-286	264	18	estimation	estimation	ADJ
gujaf-286	264	19	assumption	assumption	NOUN
gujaf-286	264	20	.	.	PUNCT
gujaf-286	265	1	the	the	DET
gujaf-286	265	2	white	white	ADJ
gujaf-286	265	3	test	test	NOUN
gujaf-286	265	4	was	be	AUX
gujaf-286	265	5	used	use	VERB
gujaf-286	265	6	for	for	ADP
gujaf-286	265	7	this	this	DET
gujaf-286	265	8	purpose	purpose	NOUN
gujaf-286	265	9	,	,	PUNCT
gujaf-286	265	10	with	with	ADP
gujaf-286	265	11	a	a	DET
gujaf-286	265	12	significant	significant	ADJ
gujaf-286	265	13	result	result	NOUN
gujaf-286	265	14	indicating	indicate	VERB
gujaf-286	265	15	the	the	DET
gujaf-286	265	16	presence	presence	NOUN
gujaf-286	265	17	of	of	ADP
gujaf-286	265	18	heteroskedasticity	heteroskedasticity	NOUN
gujaf-286	265	19	.	.	PUNCT
gujaf-286	266	1	to	to	PART
gujaf-286	266	2	address	address	VERB
gujaf-286	266	3	this	this	DET
gujaf-286	266	4	issue	issue	NOUN
gujaf-286	266	5	,	,	PUNCT
gujaf-286	266	6	a	a	DET
gujaf-286	266	7	robust	robust	ADJ
gujaf-286	266	8	standard	standard	ADJ
gujaf-286	266	9	error	error	NOUN
gujaf-286	266	10	option	option	NOUN
gujaf-286	266	11	was	be	AUX
gujaf-286	266	12	employed	employ	VERB
gujaf-286	266	13	during	during	ADP
gujaf-286	266	14	the	the	DET
gujaf-286	266	15	regression	regression	NOUN
gujaf-286	266	16	analysis	analysis	NOUN
gujaf-286	266	17	.	.	PUNCT
gujaf-286	267	1	the	the	DET
gujaf-286	267	2	dataset	dataset	NOUN
gujaf-286	267	3	used	use	VERB
gujaf-286	267	4	in	in	ADP
gujaf-286	267	5	this	this	DET
gujaf-286	267	6	study	study	NOUN
gujaf-286	267	7	encompassed	encompass	VERB
gujaf-286	267	8	both	both	DET
gujaf-286	267	9	cross	cross	ADJ
gujaf-286	267	10	-	-	ADJ
gujaf-286	267	11	sectional	sectional	ADJ
gujaf-286	267	12	and	and	CCONJ
gujaf-286	267	13	time	time	NOUN
gujaf-286	267	14	-	-	PUNCT
gujaf-286	267	15	series	series	NOUN
gujaf-286	267	16	dimensions	dimension	NOUN
gujaf-286	267	17	.	.	PUNCT
gujaf-286	268	1	to	to	PART
gujaf-286	268	2	test	test	VERB
gujaf-286	268	3	the	the	DET
gujaf-286	268	4	panel	panel	NOUN
gujaf-286	268	5	effect	effect	NOUN
gujaf-286	268	6	,	,	PUNCT
gujaf-286	268	7	a	a	DET
gujaf-286	268	8	hausman	hausman	ADJ
gujaf-286	268	9	specification	specification	NOUN
gujaf-286	268	10	test	test	NOUN
gujaf-286	268	11	was	be	AUX
gujaf-286	268	12	conducted	conduct	VERB
gujaf-286	268	13	.	.	PUNCT
gujaf-286	269	1	the	the	DET
gujaf-286	269	2	hausman	hausman	PROPN
gujaf-286	269	3	test	test	NOUN
gujaf-286	269	4	helped	helped	AUX
gujaf-286	269	5	determine	determine	VERB
gujaf-286	269	6	whether	whether	SCONJ
gujaf-286	269	7	to	to	PART
gujaf-286	269	8	use	use	VERB
gujaf-286	269	9	a	a	DET
gujaf-286	269	10	fixed	fix	VERB
gujaf-286	269	11	effects	effect	NOUN
gujaf-286	269	12	model	model	NOUN
gujaf-286	269	13	or	or	CCONJ
gujaf-286	269	14	a	a	DET
gujaf-286	269	15	random	random	ADJ
gujaf-286	269	16	effects	effect	NOUN
gujaf-286	269	17	model	model	NOUN
gujaf-286	269	18	.	.	PUNCT
gujaf-286	270	1	if	if	SCONJ
gujaf-286	270	2	the	the	DET
gujaf-286	270	3	hausman	hausman	ADJ
gujaf-286	270	4	test	test	NOUN
gujaf-286	270	5	yielded	yield	VERB
gujaf-286	270	6	a	a	DET
gujaf-286	270	7	significant	significant	ADJ
gujaf-286	270	8	result	result	NOUN
gujaf-286	270	9	,	,	PUNCT
gujaf-286	270	10	a	a	DET
gujaf-286	270	11	fixed	fix	VERB
gujaf-286	270	12	effects	effect	NOUN
gujaf-286	270	13	model	model	NOUN
gujaf-286	270	14	would	would	AUX
gujaf-286	270	15	be	be	AUX
gujaf-286	270	16	favored	favor	VERB
gujaf-286	270	17	.	.	PUNCT
gujaf-286	271	1	conversely	conversely	ADV
gujaf-286	271	2	,	,	PUNCT
gujaf-286	271	3	if	if	SCONJ
gujaf-286	271	4	the	the	DET
gujaf-286	271	5	hausman	hausman	PROPN
gujaf-286	271	6	specification	specification	PROPN
gujaf-286	271	7	test	test	NOUN
gujaf-286	271	8	produced	produce	VERB
gujaf-286	271	9	an	an	DET
gujaf-286	271	10	insignificant	insignificant	ADJ
gujaf-286	271	11	result	result	NOUN
gujaf-286	271	12	,	,	PUNCT
gujaf-286	271	13	the	the	DET
gujaf-286	271	14	random	random	ADJ
gujaf-286	271	15	effects	effect	NOUN
gujaf-286	271	16	model	model	NOUN
gujaf-286	271	17	would	would	AUX
gujaf-286	271	18	be	be	AUX
gujaf-286	271	19	considered	consider	VERB
gujaf-286	271	20	the	the	DET
gujaf-286	271	21	most	most	ADV
gujaf-286	271	22	appropriate	appropriate	ADJ
gujaf-286	271	23	for	for	ADP
gujaf-286	271	24	the	the	DET
gujaf-286	271	25	data	datum	NOUN
gujaf-286	271	26	.	.	PUNCT
gujaf-286	272	1	lastly	lastly	ADV
gujaf-286	272	2	,	,	PUNCT
gujaf-286	272	3	the	the	DET
gujaf-286	272	4	lagrangian	lagrangian	ADJ
gujaf-286	272	5	multiplier	multipli	ADJ
gujaf-286	272	6	test	test	NOUN
gujaf-286	272	7	vif	vif	NOUN
gujaf-286	272	8	was	be	AUX
gujaf-286	272	9	conducted	conduct	VERB
gujaf-286	272	10	to	to	PART
gujaf-286	272	11	choose	choose	VERB
gujaf-286	272	12	between	between	ADP
gujaf-286	272	13	the	the	DET
gujaf-286	272	14	pooled	pool	VERB
gujaf-286	272	15	ordinary	ordinary	ADJ
gujaf-286	272	16	least	least	ADJ
gujaf-286	272	17	squares	square	NOUN
gujaf-286	272	18	and	and	CCONJ
gujaf-286	272	19	random	random	ADJ
gujaf-286	272	20	effects	effect	NOUN
gujaf-286	272	21	models	model	NOUN
gujaf-286	272	22	.	.	PUNCT
gujaf-286	273	1	4	4	X
gujaf-286	273	2	.	.	NOUN
gujaf-286	273	3	results	result	NOUN
gujaf-286	273	4	and	and	CCONJ
gujaf-286	273	5	discussions	discussion	NOUN
gujaf-286	273	6	this	this	DET
gujaf-286	273	7	section	section	NOUN
gujaf-286	273	8	discusses	discuss	VERB
gujaf-286	273	9	the	the	DET
gujaf-286	273	10	results	result	NOUN
gujaf-286	273	11	from	from	ADP
gujaf-286	273	12	analysis	analysis	NOUN
gujaf-286	273	13	of	of	ADP
gujaf-286	273	14	descriptive	descriptive	ADJ
gujaf-286	273	15	statistics	statistic	NOUN
gujaf-286	273	16	and	and	CCONJ
gujaf-286	273	17	multiple	multiple	ADJ
gujaf-286	273	18	regression	regression	NOUN
gujaf-286	273	19	analysis	analysis	NOUN
gujaf-286	273	20	.	.	PUNCT
gujaf-286	274	1	the	the	DET
gujaf-286	274	2	discussion	discussion	NOUN
gujaf-286	274	3	begins	begin	VERB
gujaf-286	274	4	with	with	ADP
gujaf-286	274	5	descriptive	descriptive	ADJ
gujaf-286	274	6	statistics	statistic	NOUN
gujaf-286	274	7	where	where	SCONJ
gujaf-286	274	8	measures	measure	NOUN
gujaf-286	274	9	of	of	ADP
gujaf-286	274	10	centrality	centrality	NOUN
gujaf-286	274	11	and	and	CCONJ
gujaf-286	274	12	dispersion	dispersion	NOUN
gujaf-286	274	13	were	be	AUX
gujaf-286	274	14	discussed	discuss	VERB
gujaf-286	274	15	.	.	PUNCT
gujaf-286	275	1	next	next	ADV
gujaf-286	275	2	,	,	PUNCT
gujaf-286	275	3	regression	regression	NOUN
gujaf-286	275	4	assumptions	assumption	NOUN
gujaf-286	275	5	were	be	AUX
gujaf-286	275	6	checked	check	VERB
gujaf-286	275	7	and	and	CCONJ
gujaf-286	275	8	reported	report	VERB
gujaf-286	275	9	,	,	PUNCT
gujaf-286	275	10	and	and	CCONJ
gujaf-286	275	11	finally	finally	ADV
gujaf-286	275	12	,	,	PUNCT
gujaf-286	275	13	regression	regression	VERB
gujaf-286	275	14	analysis	analysis	NOUN
gujaf-286	275	15	results	result	NOUN
gujaf-286	275	16	were	be	AUX
gujaf-286	275	17	presented	present	VERB
gujaf-286	275	18	.	.	PUNCT
gujaf-286	276	1	gusau	gusau	PROPN
gujaf-286	276	2	journal	journal	PROPN
gujaf-286	276	3	of	of	ADP
gujaf-286	276	4	accounting	accounting	NOUN
gujaf-286	276	5	and	and	CCONJ
gujaf-286	276	6	finance	finance	NOUN
gujaf-286	276	7	,	,	PUNCT
gujaf-286	276	8	vol	vol	NOUN
gujaf-286	276	9	.	.	PROPN
gujaf-286	276	10	5	5	NUM
gujaf-286	276	11	,	,	PUNCT
gujaf-286	276	12	issue	issue	NOUN
gujaf-286	276	13	1	1	NUM
gujaf-286	276	14	,	,	PUNCT
gujaf-286	276	15	april	april	PROPN
gujaf-286	276	16	,	,	PUNCT
gujaf-286	276	17	2024	2024	NUM
gujaf-286	276	18	271	271	NUM
gujaf-286	276	19	table	table	NOUN
gujaf-286	276	20	2	2	NUM
gujaf-286	276	21	presents	present	VERB
gujaf-286	276	22	the	the	DET
gujaf-286	276	23	descriptive	descriptive	ADJ
gujaf-286	276	24	statistics	statistic	NOUN
gujaf-286	276	25	for	for	ADP
gujaf-286	276	26	the	the	DET
gujaf-286	276	27	three	three	NUM
gujaf-286	276	28	measures	measure	NOUN
gujaf-286	276	29	of	of	ADP
gujaf-286	276	30	the	the	DET
gujaf-286	276	31	financial	financial	ADJ
gujaf-286	276	32	reporting	reporting	NOUN
gujaf-286	276	33	quality	quality	NOUN
gujaf-286	276	34	,	,	PUNCT
gujaf-286	276	35	firm	firm	ADJ
gujaf-286	276	36	size	size	NOUN
gujaf-286	276	37	and	and	CCONJ
gujaf-286	276	38	board	board	NOUN
gujaf-286	276	39	independence	independence	NOUN
gujaf-286	276	40	,	,	PUNCT
gujaf-286	276	41	and	and	CCONJ
gujaf-286	276	42	other	other	ADJ
gujaf-286	276	43	relevant	relevant	ADJ
gujaf-286	276	44	control	control	NOUN
gujaf-286	276	45	variables	variable	NOUN
gujaf-286	276	46	.	.	PUNCT
gujaf-286	277	1	the	the	DET
gujaf-286	277	2	sample	sample	NOUN
gujaf-286	277	3	is	be	AUX
gujaf-286	277	4	made	make	VERB
gujaf-286	277	5	up	up	ADP
gujaf-286	277	6	of	of	ADP
gujaf-286	277	7	10	10	NUM
gujaf-286	277	8	from	from	ADP
gujaf-286	277	9	the	the	DET
gujaf-286	277	10	population	population	NOUN
gujaf-286	277	11	of	of	ADP
gujaf-286	277	12	size	size	NOUN
gujaf-286	277	13	of	of	ADP
gujaf-286	277	14	10	10	NUM
gujaf-286	277	15	listed	list	VERB
gujaf-286	277	16	oil	oil	NOUN
gujaf-286	277	17	and	and	CCONJ
gujaf-286	277	18	gas	gas	NOUN
gujaf-286	277	19	companies	company	NOUN
gujaf-286	277	20	in	in	ADP
gujaf-286	277	21	nigeria	nigeria	PROPN
gujaf-286	277	22	.	.	PUNCT
gujaf-286	278	1	the	the	DET
gujaf-286	278	2	10	10	NUM
gujaf-286	278	3	samples	sample	NOUN
gujaf-286	278	4	of	of	ADP
gujaf-286	278	5	listed	list	VERB
gujaf-286	278	6	oil	oil	NOUN
gujaf-286	278	7	and	and	CCONJ
gujaf-286	278	8	gas	gas	NOUN
gujaf-286	278	9	companies	company	NOUN
gujaf-286	278	10	from	from	ADP
gujaf-286	278	11	2012	2012	NUM
gujaf-286	278	12	to	to	ADP
gujaf-286	278	13	2021	2021	NUM
gujaf-286	278	14	gave	give	VERB
gujaf-286	278	15	rise	rise	NOUN
gujaf-286	278	16	to	to	ADP
gujaf-286	278	17	a	a	DET
gujaf-286	278	18	combined	combine	VERB
gujaf-286	278	19	observation	observation	NOUN
gujaf-286	278	20	of	of	ADP
gujaf-286	278	21	100	100	NUM
gujaf-286	278	22	.	.	PUNCT
gujaf-286	278	23	table	table	NOUN
gujaf-286	278	24	2	2	NUM
gujaf-286	278	25	:	:	PUNCT
gujaf-286	278	26	descriptive	descriptive	ADJ
gujaf-286	278	27	statistics	statistic	NOUN
gujaf-286	278	28	variable	variable	ADJ
gujaf-286	278	29	obs	obs	PROPN
gujaf-286	278	30	mean	mean	VERB
gujaf-286	278	31	std.dev	std.dev	PROPN
gujaf-286	278	32	.	.	PUNCT
gujaf-286	279	1	max	max	PROPN
gujaf-286	279	2	min	min	PROPN
gujaf-286	279	3	frq	frq	VERB
gujaf-286	279	4	100	100	NUM
gujaf-286	279	5	0.157092	0.157092	NUM
gujaf-286	279	6	0.090274	0.090274	NUM
gujaf-286	279	7	0.319790	0.319790	NUM
gujaf-286	279	8	-0.07521	-0.07521	NOUN
gujaf-286	280	1	bin	bin	NOUN
gujaf-286	280	2	100	100	NUM
gujaf-286	280	3	0.189916	0.189916	NUM
gujaf-286	280	4	0.080454	0.080454	NUM
gujaf-286	280	5	0.375000	0.375000	NUM
gujaf-286	280	6	0.058824	0.058824	NUM
gujaf-286	280	7	bsize	bsize	VERB
gujaf-286	280	8	100	100	NUM
gujaf-286	280	9	10.25000	10.25000	NUM
gujaf-286	280	10	1.565893	1.565893	NUM
gujaf-286	280	11	14.00000	14.00000	NUM
gujaf-286	280	12	8.000000	8.000000	NUM
gujaf-286	280	13	fsize	fsize	NOUN
gujaf-286	280	14	100	100	NUM
gujaf-286	280	15	8.569875	8.569875	NUM
gujaf-286	280	16	2.057497	2.057497	NUM
gujaf-286	280	17	14.87830	14.87830	NUM
gujaf-286	280	18	2.831810	2.831810	NUM
gujaf-286	280	19	binfsize	binfsize	NOUN
gujaf-286	280	20	100	100	NUM
gujaf-286	280	21	1.605122	1.605122	NUM
gujaf-286	280	22	0.736283	0.736283	NUM
gujaf-286	280	23	3.704568	3.704568	NUM
gujaf-286	280	24	0.314645	0.314645	NUM
gujaf-286	280	25	source	source	NOUN
gujaf-286	280	26	:	:	PUNCT
gujaf-286	280	27	stata	stata	PROPN
gujaf-286	280	28	output	output	NOUN
gujaf-286	280	29	,	,	PUNCT
gujaf-286	280	30	2024	2024	NUM
gujaf-286	280	31	table	table	NOUN
gujaf-286	280	32	2	2	NUM
gujaf-286	280	33	presents	present	VERB
gujaf-286	280	34	the	the	DET
gujaf-286	280	35	descriptive	descriptive	ADJ
gujaf-286	280	36	statistics	statistic	NOUN
gujaf-286	280	37	for	for	ADP
gujaf-286	280	38	financial	financial	ADJ
gujaf-286	280	39	reporting	reporting	NOUN
gujaf-286	280	40	quality	quality	NOUN
gujaf-286	280	41	in	in	ADP
gujaf-286	280	42	the	the	DET
gujaf-286	280	43	study	study	NOUN
gujaf-286	280	44	.	.	PUNCT
gujaf-286	281	1	on	on	ADP
gujaf-286	281	2	average	average	ADJ
gujaf-286	281	3	,	,	PUNCT
gujaf-286	281	4	the	the	DET
gujaf-286	281	5	participating	participate	VERB
gujaf-286	281	6	companies	company	NOUN
gujaf-286	281	7	had	have	VERB
gujaf-286	281	8	a	a	DET
gujaf-286	281	9	financial	financial	ADJ
gujaf-286	281	10	reporting	reporting	NOUN
gujaf-286	281	11	quality	quality	NOUN
gujaf-286	281	12	of	of	ADP
gujaf-286	281	13	0.157092	0.157092	NUM
gujaf-286	281	14	.	.	PUNCT
gujaf-286	282	1	this	this	DET
gujaf-286	282	2	numeric	numeric	ADJ
gujaf-286	282	3	representation	representation	NOUN
gujaf-286	282	4	provides	provide	VERB
gujaf-286	282	5	a	a	DET
gujaf-286	282	6	baseline	baseline	NOUN
gujaf-286	282	7	for	for	ADP
gujaf-286	282	8	assessing	assess	VERB
gujaf-286	282	9	the	the	DET
gujaf-286	282	10	accuracy	accuracy	NOUN
gujaf-286	282	11	,	,	PUNCT
gujaf-286	282	12	transparency	transparency	NOUN
gujaf-286	282	13	,	,	PUNCT
gujaf-286	282	14	and	and	CCONJ
gujaf-286	282	15	reliability	reliability	NOUN
gujaf-286	282	16	of	of	ADP
gujaf-286	282	17	financial	financial	ADJ
gujaf-286	282	18	information	information	NOUN
gujaf-286	282	19	reported	report	VERB
gujaf-286	282	20	by	by	ADP
gujaf-286	282	21	these	these	DET
gujaf-286	282	22	companies	company	NOUN
gujaf-286	282	23	.	.	PUNCT
gujaf-286	283	1	a	a	DET
gujaf-286	283	2	positive	positive	ADJ
gujaf-286	283	3	frq	frq	NOUN
gujaf-286	283	4	value	value	NOUN
gujaf-286	283	5	indicates	indicate	VERB
gujaf-286	283	6	a	a	DET
gujaf-286	283	7	generally	generally	ADV
gujaf-286	283	8	favorable	favorable	ADJ
gujaf-286	283	9	quality	quality	NOUN
gujaf-286	283	10	,	,	PUNCT
gujaf-286	283	11	while	while	SCONJ
gujaf-286	283	12	the	the	DET
gujaf-286	283	13	magnitude	magnitude	NOUN
gujaf-286	283	14	of	of	ADP
gujaf-286	283	15	this	this	DET
gujaf-286	283	16	value	value	NOUN
gujaf-286	283	17	gives	give	VERB
gujaf-286	283	18	an	an	DET
gujaf-286	283	19	indication	indication	NOUN
gujaf-286	283	20	of	of	ADP
gujaf-286	283	21	the	the	DET
gujaf-286	283	22	extent	extent	NOUN
gujaf-286	283	23	to	to	PART
gujaf-286	283	24	which	which	PRON
gujaf-286	283	25	financial	financial	ADJ
gujaf-286	283	26	reporting	reporting	NOUN
gujaf-286	283	27	meets	meet	VERB
gujaf-286	283	28	or	or	CCONJ
gujaf-286	283	29	deviates	deviate	VERB
gujaf-286	283	30	from	from	ADP
gujaf-286	283	31	established	establish	VERB
gujaf-286	283	32	standards	standard	NOUN
gujaf-286	283	33	and	and	CCONJ
gujaf-286	283	34	expectations	expectation	NOUN
gujaf-286	283	35	..	..	PUNCT
gujaf-286	284	1	the	the	DET
gujaf-286	284	2	range	range	NOUN
gujaf-286	284	3	of	of	ADP
gujaf-286	284	4	financial	financial	ADJ
gujaf-286	284	5	reporting	reporting	NOUN
gujaf-286	284	6	quality	quality	NOUN
gujaf-286	284	7	values	value	NOUN
gujaf-286	284	8	spans	span	NOUN
gujaf-286	284	9	from	from	ADP
gujaf-286	284	10	-0.075206	-0.075206	NOUN
gujaf-286	284	11	to	to	ADP
gujaf-286	284	12	0.319790	0.319790	NUM
gujaf-286	284	13	,	,	PUNCT
gujaf-286	284	14	the	the	DET
gujaf-286	284	15	range	range	NOUN
gujaf-286	284	16	provides	provide	VERB
gujaf-286	284	17	insight	insight	NOUN
gujaf-286	284	18	into	into	ADP
gujaf-286	284	19	the	the	DET
gujaf-286	284	20	diversity	diversity	NOUN
gujaf-286	284	21	of	of	ADP
gujaf-286	284	22	reporting	reporting	NOUN
gujaf-286	284	23	practices	practice	NOUN
gujaf-286	284	24	,	,	PUNCT
gujaf-286	284	25	indicating	indicate	VERB
gujaf-286	284	26	that	that	SCONJ
gujaf-286	284	27	some	some	DET
gujaf-286	284	28	companies	company	NOUN
gujaf-286	284	29	have	have	VERB
gujaf-286	284	30	frq	frq	VERB
gujaf-286	284	31	values	value	NOUN
gujaf-286	284	32	below	below	ADP
gujaf-286	284	33	the	the	DET
gujaf-286	284	34	average	average	NOUN
gujaf-286	284	35	,	,	PUNCT
gujaf-286	284	36	while	while	SCONJ
gujaf-286	284	37	others	other	NOUN
gujaf-286	284	38	exceed	exceed	VERB
gujaf-286	284	39	it	it	PRON
gujaf-286	284	40	.	.	PUNCT
gujaf-286	285	1	moreover	moreover	ADV
gujaf-286	285	2	,	,	PUNCT
gujaf-286	285	3	the	the	DET
gujaf-286	285	4	substantial	substantial	ADJ
gujaf-286	285	5	difference	difference	NOUN
gujaf-286	285	6	between	between	ADP
gujaf-286	285	7	the	the	DET
gujaf-286	285	8	mean	mean	ADJ
gujaf-286	285	9	and	and	CCONJ
gujaf-286	285	10	standard	standard	ADJ
gujaf-286	285	11	deviation	deviation	NOUN
gujaf-286	285	12	of	of	ADP
gujaf-286	285	13	financial	financial	ADJ
gujaf-286	285	14	reporting	reporting	NOUN
gujaf-286	285	15	quality	quality	NOUN
gujaf-286	285	16	suggests	suggest	VERB
gujaf-286	285	17	the	the	DET
gujaf-286	285	18	presence	presence	NOUN
gujaf-286	285	19	of	of	ADP
gujaf-286	285	20	outliers	outlier	NOUN
gujaf-286	285	21	among	among	ADP
gujaf-286	285	22	the	the	DET
gujaf-286	285	23	listed	list	VERB
gujaf-286	285	24	oil	oil	NOUN
gujaf-286	285	25	and	and	CCONJ
gujaf-286	285	26	gas	gas	NOUN
gujaf-286	285	27	companies	company	NOUN
gujaf-286	285	28	in	in	ADP
gujaf-286	285	29	nigeria	nigeria	PROPN
gujaf-286	285	30	.	.	PUNCT
gujaf-286	286	1	examining	examine	VERB
gujaf-286	286	2	board	board	NOUN
gujaf-286	286	3	independence	independence	NOUN
gujaf-286	286	4	(	(	PUNCT
gujaf-286	286	5	m=	m=	X
gujaf-286	286	6	0.189916	0.189916	NUM
gujaf-286	286	7	;	;	PUNCT
gujaf-286	286	8	sd=	sd=	PROPN
gujaf-286	286	9	0.080454	0.080454	NUM
gujaf-286	286	10	)	)	PUNCT
gujaf-286	286	11	,	,	PUNCT
gujaf-286	286	12	it	it	PRON
gujaf-286	286	13	was	be	AUX
gujaf-286	286	14	found	find	VERB
gujaf-286	286	15	that	that	SCONJ
gujaf-286	286	16	18	18	NUM
gujaf-286	286	17	%	%	NOUN
gujaf-286	286	18	of	of	ADP
gujaf-286	286	19	board	board	NOUN
gujaf-286	286	20	members	member	NOUN
gujaf-286	286	21	on	on	ADP
gujaf-286	286	22	average	average	ADJ
gujaf-286	286	23	are	be	AUX
gujaf-286	286	24	independent	independent	ADJ
gujaf-286	286	25	non	non	NOUN
gujaf-286	286	26	-	-	NOUN
gujaf-286	286	27	executives	executive	NOUN
gujaf-286	286	28	,	,	PUNCT
gujaf-286	286	29	with	with	ADP
gujaf-286	286	30	minimal	minimal	ADJ
gujaf-286	286	31	variation	variation	NOUN
gujaf-286	286	32	observed	observe	VERB
gujaf-286	286	33	across	across	ADP
gujaf-286	286	34	the	the	DET
gujaf-286	286	35	sampled	sample	VERB
gujaf-286	286	36	companies	company	NOUN
gujaf-286	286	37	.	.	PUNCT
gujaf-286	287	1	this	this	DET
gujaf-286	287	2	finding	finding	NOUN
gujaf-286	287	3	aligns	align	VERB
gujaf-286	287	4	with	with	ADP
gujaf-286	287	5	the	the	DET
gujaf-286	287	6	nccg	nccg	PROPN
gujaf-286	287	7	code	code	PROPN
gujaf-286	287	8	,	,	PUNCT
gujaf-286	287	9	indicating	indicate	VERB
gujaf-286	287	10	that	that	SCONJ
gujaf-286	287	11	companies	company	NOUN
gujaf-286	287	12	generally	generally	ADV
gujaf-286	287	13	comply	comply	VERB
gujaf-286	287	14	with	with	ADP
gujaf-286	287	15	the	the	DET
gujaf-286	287	16	code	code	NOUN
gujaf-286	287	17	's	's	PART
gujaf-286	287	18	requirement	requirement	NOUN
gujaf-286	287	19	for	for	ADP
gujaf-286	287	20	appointing	appoint	VERB
gujaf-286	287	21	independent	independent	ADJ
gujaf-286	287	22	non	non	ADJ
gujaf-286	287	23	-	-	ADJ
gujaf-286	287	24	executive	executive	ADJ
gujaf-286	287	25	directors	director	NOUN
gujaf-286	287	26	to	to	ADP
gujaf-286	287	27	the	the	DET
gujaf-286	287	28	board	board	NOUN
gujaf-286	287	29	.	.	PUNCT
gujaf-286	288	1	regarding	regard	VERB
gujaf-286	288	2	the	the	DET
gujaf-286	288	3	control	control	NOUN
gujaf-286	288	4	variable	variable	NOUN
gujaf-286	288	5	,	,	PUNCT
gujaf-286	288	6	the	the	DET
gujaf-286	288	7	board	board	NOUN
gujaf-286	288	8	size	size	NOUN
gujaf-286	288	9	statistics	statistic	NOUN
gujaf-286	288	10	reveal	reveal	VERB
gujaf-286	288	11	a	a	DET
gujaf-286	288	12	mean	mean	NOUN
gujaf-286	288	13	of	of	ADP
gujaf-286	288	14	10.25000	10.25000	NUM
gujaf-286	288	15	,	,	PUNCT
gujaf-286	288	16	a	a	DET
gujaf-286	288	17	maximum	maximum	NOUN
gujaf-286	288	18	of	of	ADP
gujaf-286	288	19	14.00000	14.00000	NUM
gujaf-286	288	20	,	,	PUNCT
gujaf-286	288	21	a	a	DET
gujaf-286	288	22	minimum	minimum	NOUN
gujaf-286	288	23	of	of	ADP
gujaf-286	288	24	8.000000	8.000000	NUM
gujaf-286	288	25	,	,	PUNCT
gujaf-286	288	26	and	and	CCONJ
gujaf-286	288	27	a	a	DET
gujaf-286	288	28	standard	standard	ADJ
gujaf-286	288	29	deviation	deviation	NOUN
gujaf-286	288	30	of	of	ADP
gujaf-286	288	31	1.565893	1.565893	NUM
gujaf-286	288	32	.	.	PUNCT
gujaf-286	289	1	these	these	DET
gujaf-286	289	2	values	value	NOUN
gujaf-286	289	3	collectively	collectively	ADV
gujaf-286	289	4	indicate	indicate	VERB
gujaf-286	289	5	that	that	SCONJ
gujaf-286	289	6	,	,	PUNCT
gujaf-286	289	7	on	on	ADP
gujaf-286	289	8	average	average	ADJ
gujaf-286	289	9	,	,	PUNCT
gujaf-286	289	10	boards	board	NOUN
gujaf-286	289	11	consist	consist	VERB
gujaf-286	289	12	of	of	ADP
gujaf-286	289	13	ten	ten	NUM
gujaf-286	289	14	gusau	gusau	ADJ
gujaf-286	289	15	journal	journal	NOUN
gujaf-286	289	16	of	of	ADP
gujaf-286	289	17	accounting	accounting	NOUN
gujaf-286	289	18	and	and	CCONJ
gujaf-286	289	19	finance	finance	NOUN
gujaf-286	289	20	,	,	PUNCT
gujaf-286	289	21	vol	vol	NOUN
gujaf-286	289	22	.	.	PROPN
gujaf-286	289	23	5	5	NUM
gujaf-286	289	24	,	,	PUNCT
gujaf-286	289	25	issue	issue	NOUN
gujaf-286	289	26	1	1	NUM
gujaf-286	289	27	,	,	PUNCT
gujaf-286	289	28	april	april	PROPN
gujaf-286	289	29	,	,	PUNCT
gujaf-286	289	30	2024	2024	NUM
gujaf-286	289	31	272	272	NUM
gujaf-286	289	32	members	member	NOUN
gujaf-286	289	33	,	,	PUNCT
gujaf-286	289	34	suggesting	suggest	VERB
gujaf-286	289	35	that	that	SCONJ
gujaf-286	289	36	most	most	ADJ
gujaf-286	289	37	companies	company	NOUN
gujaf-286	289	38	have	have	VERB
gujaf-286	289	39	larger	large	ADJ
gujaf-286	289	40	boards	board	NOUN
gujaf-286	289	41	.	.	PUNCT
gujaf-286	290	1	finally	finally	ADV
gujaf-286	290	2	,	,	PUNCT
gujaf-286	290	3	the	the	DET
gujaf-286	290	4	firm	firm	NOUN
gujaf-286	290	5	's	's	PART
gujaf-286	290	6	size	size	NOUN
gujaf-286	290	7	demonstrates	demonstrate	VERB
gujaf-286	290	8	a	a	DET
gujaf-286	290	9	mean	mean	NOUN
gujaf-286	290	10	of	of	ADP
gujaf-286	290	11	8.569875	8.569875	NUM
gujaf-286	290	12	and	and	CCONJ
gujaf-286	290	13	a	a	DET
gujaf-286	290	14	standard	standard	ADJ
gujaf-286	290	15	deviation	deviation	NOUN
gujaf-286	290	16	of	of	ADP
gujaf-286	290	17	2.057497	2.057497	NUM
gujaf-286	290	18	.	.	PUNCT
gujaf-286	291	1	the	the	DET
gujaf-286	291	2	minimum	minimum	ADJ
gujaf-286	291	3	size	size	NOUN
gujaf-286	291	4	among	among	ADP
gujaf-286	291	5	the	the	DET
gujaf-286	291	6	listed	list	VERB
gujaf-286	291	7	oil	oil	NOUN
gujaf-286	291	8	and	and	CCONJ
gujaf-286	291	9	gas	gas	NOUN
gujaf-286	291	10	companies	company	NOUN
gujaf-286	291	11	in	in	ADP
gujaf-286	291	12	nigeria	nigeria	PROPN
gujaf-286	291	13	is	be	AUX
gujaf-286	291	14	2.831810	2.831810	NUM
gujaf-286	291	15	,	,	PUNCT
gujaf-286	291	16	while	while	SCONJ
gujaf-286	291	17	the	the	DET
gujaf-286	291	18	maximum	maximum	ADJ
gujaf-286	291	19	size	size	NOUN
gujaf-286	291	20	is	be	AUX
gujaf-286	291	21	8.590045	8.590045	NUM
gujaf-286	291	22	.	.	PUNCT
gujaf-286	292	1	the	the	DET
gujaf-286	292	2	mean	mean	ADJ
gujaf-286	292	3	size	size	NOUN
gujaf-286	292	4	signifies	signify	VERB
gujaf-286	292	5	that	that	SCONJ
gujaf-286	292	6	the	the	DET
gujaf-286	292	7	oil	oil	NOUN
gujaf-286	292	8	and	and	CCONJ
gujaf-286	292	9	gas	gas	NOUN
gujaf-286	292	10	companies	company	NOUN
gujaf-286	292	11	listed	list	VERB
gujaf-286	292	12	in	in	ADP
gujaf-286	292	13	nigeria	nigeria	PROPN
gujaf-286	292	14	have	have	VERB
gujaf-286	292	15	an	an	DET
gujaf-286	292	16	approximate	approximate	ADJ
gujaf-286	292	17	worth	worth	NOUN
gujaf-286	292	18	of	of	ADP
gujaf-286	292	19	8.569875	8.569875	NUM
gujaf-286	292	20	(	(	PUNCT
gujaf-286	292	21	n20,704,083,106	n20,704,083,106	NOUN
gujaf-286	292	22	)	)	PUNCT
gujaf-286	292	23	.	.	PUNCT
gujaf-286	293	1	to	to	PART
gujaf-286	293	2	assess	assess	VERB
gujaf-286	293	3	multicollinearity	multicollinearity	NOUN
gujaf-286	293	4	,	,	PUNCT
gujaf-286	293	5	a	a	DET
gujaf-286	293	6	pearson	pearson	NOUN
gujaf-286	293	7	correlation	correlation	NOUN
gujaf-286	293	8	coefficient	coefficient	NOUN
gujaf-286	293	9	was	be	AUX
gujaf-286	293	10	computed	compute	VERB
gujaf-286	293	11	to	to	PART
gujaf-286	293	12	examine	examine	VERB
gujaf-286	293	13	the	the	DET
gujaf-286	293	14	relationship	relationship	NOUN
gujaf-286	293	15	between	between	ADP
gujaf-286	293	16	the	the	DET
gujaf-286	293	17	predictors	predictor	NOUN
gujaf-286	293	18	.	.	PUNCT
gujaf-286	294	1	table	table	NOUN
gujaf-286	294	2	3	3	NUM
gujaf-286	294	3	displays	display	VERB
gujaf-286	294	4	the	the	DET
gujaf-286	294	5	pearson	pearson	PROPN
gujaf-286	294	6	correlation	correlation	NOUN
gujaf-286	294	7	coefficient	coefficient	NOUN
gujaf-286	294	8	,	,	PUNCT
gujaf-286	294	9	which	which	PRON
gujaf-286	294	10	indicates	indicate	VERB
gujaf-286	294	11	a	a	DET
gujaf-286	294	12	strong	strong	ADJ
gujaf-286	294	13	positive	positive	ADJ
gujaf-286	294	14	correlation	correlation	NOUN
gujaf-286	294	15	between	between	ADP
gujaf-286	294	16	board	board	NOUN
gujaf-286	294	17	independence	independence	NOUN
gujaf-286	294	18	and	and	CCONJ
gujaf-286	294	19	firm	firm	ADJ
gujaf-286	294	20	size	size	NOUN
gujaf-286	294	21	.	.	PUNCT
gujaf-286	295	1	this	this	PRON
gujaf-286	295	2	implies	imply	VERB
gujaf-286	295	3	that	that	SCONJ
gujaf-286	295	4	larger	large	ADJ
gujaf-286	295	5	companies	company	NOUN
gujaf-286	295	6	,	,	PUNCT
gujaf-286	295	7	based	base	VERB
gujaf-286	295	8	on	on	ADP
gujaf-286	295	9	their	their	PRON
gujaf-286	295	10	total	total	ADJ
gujaf-286	295	11	assets	asset	NOUN
gujaf-286	295	12	,	,	PUNCT
gujaf-286	295	13	tend	tend	VERB
gujaf-286	295	14	to	to	PART
gujaf-286	295	15	have	have	VERB
gujaf-286	295	16	higher	high	ADJ
gujaf-286	295	17	levels	level	NOUN
gujaf-286	295	18	of	of	ADP
gujaf-286	295	19	board	board	NOUN
gujaf-286	295	20	independence	independence	NOUN
gujaf-286	295	21	compared	compare	VERB
gujaf-286	295	22	to	to	ADP
gujaf-286	295	23	smaller	small	ADJ
gujaf-286	295	24	firms	firm	NOUN
gujaf-286	295	25	.	.	PUNCT
gujaf-286	296	1	table	table	NOUN
gujaf-286	296	2	3	3	NUM
gujaf-286	296	3	:	:	PUNCT
gujaf-286	296	4	matrix	matrix	NOUN
gujaf-286	296	5	of	of	ADP
gujaf-286	296	6	correlations	correlation	NOUN
gujaf-286	296	7	probability	probability	NOUN
gujaf-286	296	8	frq	frq	PROPN
gujaf-286	296	9	bin	bin	PROPN
gujaf-286	296	10	bsize	bsize	NOUN
gujaf-286	296	11	fsize	fsize	NOUN
gujaf-286	296	12	bin	bin	PROPN
gujaf-286	296	13	-0.0425	-0.0425	PROPN
gujaf-286	296	14	0.6749	0.6749	NUM
gujaf-286	296	15	bsize	bsize	PROPN
gujaf-286	296	16	-0.1728	-0.1728	NOUN
gujaf-286	296	17	-0.0496	-0.0496	NOUN
gujaf-286	297	1	0.0856	0.0856	NUM
gujaf-286	297	2	0.6241	0.6241	NUM
gujaf-286	297	3	fsize	fsize	NOUN
gujaf-286	297	4	0.3445	0.3445	NUM
gujaf-286	297	5	-0.1369	-0.1369	NOUN
gujaf-286	297	6	0.2156	0.2156	NUM
gujaf-286	297	7	0.0004	0.0004	NUM
gujaf-286	297	8	0.1744	0.1744	NUM
gujaf-286	297	9	0.032	0.032	NUM
gujaf-286	297	10	binfsize	binfsize	NOUN
gujaf-286	297	11	0.1169	0.1169	NUM
gujaf-286	297	12	0.8705	0.8705	NUM
gujaf-286	297	13	0.0727	0.0727	NUM
gujaf-286	297	14	0.3310	0.3310	NUM
gujaf-286	297	15	0.2464	0.2464	NUM
gujaf-286	297	16	0.0000	0.0000	NUM
gujaf-286	297	17	0.4721	0.4721	NUM
gujaf-286	297	18	0.0008	0.0008	NUM
gujaf-286	297	19	source	source	NOUN
gujaf-286	297	20	:	:	PUNCT
gujaf-286	297	21	stata	stata	PROPN
gujaf-286	297	22	output	output	NOUN
gujaf-286	297	23	,	,	PUNCT
gujaf-286	297	24	2024	2024	NUM
gujaf-286	297	25	based	base	VERB
gujaf-286	297	26	on	on	ADP
gujaf-286	297	27	the	the	DET
gujaf-286	297	28	correlation	correlation	NOUN
gujaf-286	297	29	coefficients	coefficient	NOUN
gujaf-286	297	30	in	in	ADP
gujaf-286	297	31	table	table	NOUN
gujaf-286	297	32	3	3	NUM
gujaf-286	297	33	above	above	ADV
gujaf-286	298	1	,	,	PUNCT
gujaf-286	298	2	the	the	DET
gujaf-286	298	3	p	p	NOUN
gujaf-286	298	4	-	-	PUNCT
gujaf-286	298	5	value	value	NOUN
gujaf-286	298	6	is	be	AUX
gujaf-286	298	7	used	use	VERB
gujaf-286	298	8	to	to	PART
gujaf-286	298	9	assess	assess	VERB
gujaf-286	298	10	the	the	DET
gujaf-286	298	11	statistical	statistical	ADJ
gujaf-286	298	12	significance	significance	NOUN
gujaf-286	298	13	of	of	ADP
gujaf-286	298	14	the	the	DET
gujaf-286	298	15	correlation	correlation	NOUN
gujaf-286	298	16	coefficient	coefficient	NOUN
gujaf-286	298	17	.	.	PUNCT
gujaf-286	299	1	a	a	DET
gujaf-286	299	2	low	low	ADJ
gujaf-286	299	3	p	p	NOUN
gujaf-286	299	4	-	-	PUNCT
gujaf-286	299	5	value	value	NOUN
gujaf-286	299	6	(	(	PUNCT
gujaf-286	299	7	typically	typically	ADV
gujaf-286	299	8	below	below	ADP
gujaf-286	299	9	0.05	0.05	NUM
gujaf-286	299	10	)	)	PUNCT
gujaf-286	299	11	suggests	suggest	VERB
gujaf-286	299	12	that	that	SCONJ
gujaf-286	299	13	the	the	DET
gujaf-286	299	14	observed	observed	ADJ
gujaf-286	299	15	correlation	correlation	NOUN
gujaf-286	299	16	is	be	AUX
gujaf-286	299	17	statistically	statistically	ADV
gujaf-286	299	18	significant	significant	ADJ
gujaf-286	299	19	.	.	PUNCT
gujaf-286	300	1	the	the	DET
gujaf-286	300	2	result	result	NOUN
gujaf-286	300	3	revealed	reveal	VERB
gujaf-286	300	4	that	that	SCONJ
gujaf-286	300	5	there	there	PRON
gujaf-286	300	6	is	be	VERB
gujaf-286	300	7	a	a	DET
gujaf-286	300	8	very	very	ADV
gujaf-286	300	9	weak	weak	ADJ
gujaf-286	300	10	negative	negative	ADJ
gujaf-286	300	11	correlation	correlation	NOUN
gujaf-286	300	12	between	between	ADP
gujaf-286	300	13	financial	financial	ADJ
gujaf-286	300	14	reporting	reporting	NOUN
gujaf-286	300	15	quality	quality	NOUN
gujaf-286	300	16	(	(	PUNCT
gujaf-286	300	17	frq	frq	PROPN
gujaf-286	300	18	)	)	PUNCT
gujaf-286	300	19	and	and	CCONJ
gujaf-286	300	20	board	board	NOUN
gujaf-286	300	21	independence	independence	NOUN
gujaf-286	300	22	(	(	PUNCT
gujaf-286	300	23	bin	bin	NOUN
gujaf-286	300	24	)	)	PUNCT
gujaf-286	300	25	,	,	PUNCT
gujaf-286	300	26	and	and	CCONJ
gujaf-286	300	27	this	this	DET
gujaf-286	300	28	correlation	correlation	NOUN
gujaf-286	300	29	is	be	AUX
gujaf-286	300	30	not	not	PART
gujaf-286	300	31	statistically	statistically	ADV
gujaf-286	300	32	significant	significant	ADJ
gujaf-286	300	33	.	.	PUNCT
gujaf-286	301	1	also	also	ADV
gujaf-286	301	2	,	,	PUNCT
gujaf-286	301	3	the	the	DET
gujaf-286	301	4	result	result	NOUN
gujaf-286	301	5	shows	show	VERB
gujaf-286	301	6	that	that	SCONJ
gujaf-286	301	7	there	there	PRON
gujaf-286	301	8	is	be	VERB
gujaf-286	301	9	a	a	DET
gujaf-286	301	10	weak	weak	ADJ
gujaf-286	301	11	negative	negative	ADJ
gujaf-286	301	12	correlation	correlation	NOUN
gujaf-286	301	13	between	between	ADP
gujaf-286	301	14	frq	frq	PROPN
gujaf-286	301	15	and	and	CCONJ
gujaf-286	301	16	board	board	NOUN
gujaf-286	301	17	size	size	NOUN
gujaf-286	301	18	(	(	PUNCT
gujaf-286	301	19	bsize	bsize	NOUN
gujaf-286	301	20	)	)	PUNCT
gujaf-286	301	21	,	,	PUNCT
gujaf-286	301	22	but	but	CCONJ
gujaf-286	301	23	it	it	PRON
gujaf-286	301	24	is	be	AUX
gujaf-286	301	25	not	not	PART
gujaf-286	301	26	statistically	statistically	ADV
gujaf-286	301	27	significant	significant	ADJ
gujaf-286	301	28	at	at	ADP
gujaf-286	301	29	the	the	DET
gujaf-286	301	30	conventional	conventional	ADJ
gujaf-286	301	31	significance	significance	NOUN
gujaf-286	301	32	level	level	NOUN
gujaf-286	301	33	of	of	ADP
gujaf-286	301	34	0.05	0.05	NUM
gujaf-286	301	35	.	.	PUNCT
gujaf-286	302	1	at	at	ADP
gujaf-286	302	2	the	the	DET
gujaf-286	302	3	conventional	conventional	ADJ
gujaf-286	302	4	significance	significance	NOUN
gujaf-286	302	5	level	level	NOUN
gujaf-286	302	6	of	of	ADP
gujaf-286	302	7	0.05	0.05	NUM
gujaf-286	302	8	,	,	PUNCT
gujaf-286	302	9	there	there	PRON
gujaf-286	302	10	exists	exist	VERB
gujaf-286	302	11	a	a	DET
gujaf-286	302	12	statistically	statistically	ADV
gujaf-286	302	13	significant	significant	ADJ
gujaf-286	302	14	moderate	moderate	ADJ
gujaf-286	302	15	positive	positive	ADJ
gujaf-286	302	16	correlation	correlation	NOUN
gujaf-286	302	17	between	between	ADP
gujaf-286	302	18	financial	financial	ADJ
gujaf-286	302	19	reporting	reporting	NOUN
gujaf-286	302	20	quality	quality	NOUN
gujaf-286	302	21	(	(	PUNCT
gujaf-286	302	22	frq	frq	PROPN
gujaf-286	302	23	)	)	PUNCT
gujaf-286	302	24	and	and	CCONJ
gujaf-286	302	25	firm	firm	ADJ
gujaf-286	302	26	size	size	NOUN
gujaf-286	302	27	(	(	PUNCT
gujaf-286	302	28	fsize	fsize	NOUN
gujaf-286	302	29	)	)	PUNCT
gujaf-286	302	30	.	.	PUNCT
gujaf-286	303	1	conversely	conversely	ADV
gujaf-286	303	2	,	,	PUNCT
gujaf-286	303	3	there	there	PRON
gujaf-286	303	4	is	be	VERB
gujaf-286	303	5	a	a	DET
gujaf-286	303	6	statistically	statistically	ADV
gujaf-286	303	7	non	non	ADJ
gujaf-286	303	8	-	-	ADJ
gujaf-286	303	9	significant	significant	ADJ
gujaf-286	303	10	very	very	ADV
gujaf-286	303	11	weak	weak	ADJ
gujaf-286	303	12	negative	negative	ADJ
gujaf-286	303	13	gusau	gusau	ADJ
gujaf-286	303	14	journal	journal	NOUN
gujaf-286	303	15	of	of	ADP
gujaf-286	303	16	accounting	accounting	NOUN
gujaf-286	303	17	and	and	CCONJ
gujaf-286	303	18	finance	finance	NOUN
gujaf-286	303	19	,	,	PUNCT
gujaf-286	303	20	vol	vol	NOUN
gujaf-286	303	21	.	.	PROPN
gujaf-286	303	22	5	5	NUM
gujaf-286	303	23	,	,	PUNCT
gujaf-286	303	24	issue	issue	NOUN
gujaf-286	303	25	1	1	NUM
gujaf-286	303	26	,	,	PUNCT
gujaf-286	303	27	april	april	PROPN
gujaf-286	303	28	,	,	PUNCT
gujaf-286	303	29	2024	2024	NUM
gujaf-286	303	30	273	273	NUM
gujaf-286	303	31	correlation	correlation	NOUN
gujaf-286	303	32	between	between	ADP
gujaf-286	303	33	board	board	NOUN
gujaf-286	303	34	independence	independence	NOUN
gujaf-286	303	35	(	(	PUNCT
gujaf-286	303	36	bin	bin	NOUN
gujaf-286	303	37	)	)	PUNCT
gujaf-286	303	38	and	and	CCONJ
gujaf-286	303	39	board	board	NOUN
gujaf-286	303	40	size	size	NOUN
gujaf-286	303	41	(	(	PUNCT
gujaf-286	303	42	bsize	bsize	NOUN
gujaf-286	303	43	)	)	PUNCT
gujaf-286	303	44	.	.	PUNCT
gujaf-286	304	1	additionally	additionally	ADV
gujaf-286	304	2	,	,	PUNCT
gujaf-286	304	3	the	the	DET
gujaf-286	304	4	weak	weak	ADJ
gujaf-286	304	5	negative	negative	ADJ
gujaf-286	304	6	correlation	correlation	NOUN
gujaf-286	304	7	observed	observe	VERB
gujaf-286	304	8	between	between	ADP
gujaf-286	304	9	bin	bin	NOUN
gujaf-286	304	10	and	and	CCONJ
gujaf-286	304	11	firm	firm	ADJ
gujaf-286	304	12	size	size	NOUN
gujaf-286	304	13	(	(	PUNCT
gujaf-286	304	14	fsize	fsize	NOUN
gujaf-286	304	15	)	)	PUNCT
gujaf-286	304	16	is	be	AUX
gujaf-286	304	17	not	not	PART
gujaf-286	304	18	statistically	statistically	ADV
gujaf-286	304	19	significant	significant	ADJ
gujaf-286	304	20	.	.	PUNCT
gujaf-286	305	1	on	on	ADP
gujaf-286	305	2	the	the	DET
gujaf-286	305	3	other	other	ADJ
gujaf-286	305	4	hand	hand	NOUN
gujaf-286	305	5	,	,	PUNCT
gujaf-286	305	6	a	a	DET
gujaf-286	305	7	statistically	statistically	ADV
gujaf-286	305	8	significant	significant	ADJ
gujaf-286	305	9	moderate	moderate	ADJ
gujaf-286	305	10	positive	positive	ADJ
gujaf-286	305	11	correlation	correlation	NOUN
gujaf-286	305	12	is	be	AUX
gujaf-286	305	13	found	find	VERB
gujaf-286	305	14	between	between	ADP
gujaf-286	305	15	board	board	NOUN
gujaf-286	305	16	size	size	NOUN
gujaf-286	305	17	(	(	PUNCT
gujaf-286	305	18	bsize	bsize	NOUN
gujaf-286	305	19	)	)	PUNCT
gujaf-286	305	20	and	and	CCONJ
gujaf-286	305	21	firm	firm	ADJ
gujaf-286	305	22	size	size	NOUN
gujaf-286	305	23	(	(	PUNCT
gujaf-286	305	24	fsize	fsize	NOUN
gujaf-286	305	25	)	)	PUNCT
gujaf-286	305	26	.	.	PUNCT
gujaf-286	306	1	the	the	DET
gujaf-286	306	2	weak	weak	ADJ
gujaf-286	306	3	positive	positive	ADJ
gujaf-286	306	4	correlation	correlation	NOUN
gujaf-286	306	5	identified	identify	VERB
gujaf-286	306	6	between	between	ADP
gujaf-286	306	7	the	the	DET
gujaf-286	306	8	interaction	interaction	NOUN
gujaf-286	306	9	of	of	ADP
gujaf-286	306	10	board	board	NOUN
gujaf-286	306	11	independence	independence	NOUN
gujaf-286	306	12	and	and	CCONJ
gujaf-286	306	13	firm	firm	ADJ
gujaf-286	306	14	size	size	NOUN
gujaf-286	306	15	(	(	PUNCT
gujaf-286	306	16	binfsize	binfsize	NOUN
gujaf-286	306	17	)	)	PUNCT
gujaf-286	306	18	and	and	CCONJ
gujaf-286	306	19	financial	financial	ADJ
gujaf-286	306	20	reporting	reporting	NOUN
gujaf-286	306	21	quality	quality	NOUN
gujaf-286	306	22	(	(	PUNCT
gujaf-286	306	23	frq	frq	PROPN
gujaf-286	306	24	)	)	PUNCT
gujaf-286	306	25	is	be	AUX
gujaf-286	306	26	not	not	PART
gujaf-286	306	27	statistically	statistically	ADV
gujaf-286	306	28	significant	significant	ADJ
gujaf-286	306	29	.	.	PUNCT
gujaf-286	307	1	furthermore	furthermore	ADV
gujaf-286	307	2	,	,	PUNCT
gujaf-286	307	3	a	a	DET
gujaf-286	307	4	highly	highly	ADV
gujaf-286	307	5	statistically	statistically	ADV
gujaf-286	307	6	significant	significant	ADJ
gujaf-286	307	7	strong	strong	ADJ
gujaf-286	307	8	positive	positive	ADJ
gujaf-286	307	9	correlation	correlation	NOUN
gujaf-286	307	10	is	be	AUX
gujaf-286	307	11	present	present	ADJ
gujaf-286	307	12	between	between	ADP
gujaf-286	307	13	the	the	DET
gujaf-286	307	14	interaction	interaction	NOUN
gujaf-286	307	15	of	of	ADP
gujaf-286	307	16	board	board	NOUN
gujaf-286	307	17	independence	independence	NOUN
gujaf-286	307	18	and	and	CCONJ
gujaf-286	307	19	firm	firm	ADJ
gujaf-286	307	20	size	size	NOUN
gujaf-286	307	21	(	(	PUNCT
gujaf-286	307	22	binfsize	binfsize	NOUN
gujaf-286	307	23	)	)	PUNCT
gujaf-286	307	24	and	and	CCONJ
gujaf-286	307	25	board	board	NOUN
gujaf-286	307	26	size	size	NOUN
gujaf-286	307	27	(	(	PUNCT
gujaf-286	307	28	bsize	bsize	NOUN
gujaf-286	307	29	)	)	PUNCT
gujaf-286	307	30	.	.	PUNCT
gujaf-286	308	1	lastly	lastly	ADV
gujaf-286	308	2	,	,	PUNCT
gujaf-286	308	3	a	a	DET
gujaf-286	308	4	statistically	statistically	ADV
gujaf-286	308	5	significant	significant	ADJ
gujaf-286	308	6	moderate	moderate	ADJ
gujaf-286	308	7	positive	positive	ADJ
gujaf-286	308	8	correlation	correlation	NOUN
gujaf-286	308	9	is	be	AUX
gujaf-286	308	10	evident	evident	ADJ
gujaf-286	308	11	between	between	ADP
gujaf-286	308	12	the	the	DET
gujaf-286	308	13	interaction	interaction	NOUN
gujaf-286	308	14	of	of	ADP
gujaf-286	308	15	board	board	NOUN
gujaf-286	308	16	independence	independence	NOUN
gujaf-286	308	17	and	and	CCONJ
gujaf-286	308	18	firm	firm	ADJ
gujaf-286	308	19	size	size	NOUN
gujaf-286	308	20	(	(	PUNCT
gujaf-286	308	21	binfsize	binfsize	NOUN
gujaf-286	308	22	)	)	PUNCT
gujaf-286	308	23	and	and	CCONJ
gujaf-286	308	24	firm	firm	ADJ
gujaf-286	308	25	size	size	NOUN
gujaf-286	308	26	(	(	PUNCT
gujaf-286	308	27	fsize	fsize	NOUN
gujaf-286	308	28	)	)	PUNCT
gujaf-286	308	29	.	.	PUNCT
gujaf-286	309	1	the	the	DET
gujaf-286	309	2	regression	regression	NOUN
gujaf-286	309	3	results	result	NOUN
gujaf-286	309	4	are	be	AUX
gujaf-286	309	5	presented	present	VERB
gujaf-286	309	6	and	and	CCONJ
gujaf-286	309	7	discussed	discuss	VERB
gujaf-286	309	8	accordingly	accordingly	ADV
gujaf-286	309	9	in	in	ADP
gujaf-286	309	10	this	this	DET
gujaf-286	309	11	study	study	NOUN
gujaf-286	309	12	.	.	PUNCT
gujaf-286	310	1	since	since	SCONJ
gujaf-286	310	2	panel	panel	NOUN
gujaf-286	310	3	data	datum	NOUN
gujaf-286	310	4	was	be	AUX
gujaf-286	310	5	utilized	utilize	VERB
gujaf-286	310	6	,	,	PUNCT
gujaf-286	310	7	a	a	DET
gujaf-286	310	8	hausman	hausman	ADJ
gujaf-286	310	9	test	test	NOUN
gujaf-286	310	10	was	be	AUX
gujaf-286	310	11	employed	employ	VERB
gujaf-286	310	12	to	to	PART
gujaf-286	310	13	determine	determine	VERB
gujaf-286	310	14	the	the	DET
gujaf-286	310	15	appropriate	appropriate	ADJ
gujaf-286	310	16	model	model	NOUN
gujaf-286	310	17	estimator	estimator	NOUN
gujaf-286	310	18	method	method	NOUN
gujaf-286	310	19	between	between	ADP
gujaf-286	310	20	fixed	fix	VERB
gujaf-286	310	21	and	and	CCONJ
gujaf-286	310	22	random	random	ADJ
gujaf-286	310	23	effects	effect	NOUN
gujaf-286	310	24	models	model	NOUN
gujaf-286	310	25	.	.	PUNCT
gujaf-286	311	1	the	the	DET
gujaf-286	311	2	results	result	NOUN
gujaf-286	311	3	of	of	ADP
gujaf-286	311	4	the	the	DET
gujaf-286	311	5	hausman	hausman	PROPN
gujaf-286	311	6	test	test	NOUN
gujaf-286	311	7	indicated	indicate	VERB
gujaf-286	311	8	insignificance	insignificance	NOUN
gujaf-286	311	9	(	(	PUNCT
gujaf-286	311	10	chi	chi	ADJ
gujaf-286	311	11	-	-	PUNCT
gujaf-286	311	12	square	square	NOUN
gujaf-286	311	13	=	=	SYM
gujaf-286	311	14	0.335390	0.335390	NUM
gujaf-286	311	15	,	,	PUNCT
gujaf-286	311	16	p	p	X
gujaf-286	311	17	=	=	NOUN
gujaf-286	311	18	0.8456	0.8456	NUM
gujaf-286	311	19	)	)	PUNCT
gujaf-286	311	20	for	for	ADP
gujaf-286	311	21	model	model	NOUN
gujaf-286	311	22	1	1	NUM
gujaf-286	311	23	,	,	PUNCT
gujaf-286	311	24	suggesting	suggest	VERB
gujaf-286	311	25	that	that	SCONJ
gujaf-286	311	26	the	the	DET
gujaf-286	311	27	fixed	fix	VERB
gujaf-286	311	28	effects	effect	NOUN
gujaf-286	311	29	model	model	NOUN
gujaf-286	311	30	(	(	PUNCT
gujaf-286	311	31	fem	fem	PROPN
gujaf-286	311	32	)	)	PUNCT
gujaf-286	311	33	is	be	AUX
gujaf-286	311	34	the	the	DET
gujaf-286	311	35	more	more	ADV
gujaf-286	311	36	efficient	efficient	ADJ
gujaf-286	311	37	estimator	estimator	NOUN
gujaf-286	311	38	.	.	PUNCT
gujaf-286	312	1	the	the	DET
gujaf-286	312	2	results	result	NOUN
gujaf-286	312	3	obtained	obtain	VERB
gujaf-286	312	4	from	from	ADP
gujaf-286	312	5	the	the	DET
gujaf-286	312	6	ols	ol	NOUN
gujaf-286	312	7	analysis	analysis	NOUN
gujaf-286	312	8	are	be	AUX
gujaf-286	312	9	presented	present	VERB
gujaf-286	312	10	in	in	ADP
gujaf-286	312	11	table	table	NOUN
gujaf-286	312	12	4	4	NUM
gujaf-286	312	13	.	.	PUNCT
gujaf-286	312	14	table	table	NOUN
gujaf-286	312	15	4	4	NUM
gujaf-286	312	16	:	:	PUNCT
gujaf-286	312	17	regression	regression	NOUN
gujaf-286	312	18	model	model	NOUN
gujaf-286	312	19	1	1	NUM
gujaf-286	312	20	variable	variable	ADJ
gujaf-286	312	21	coefficient	coefficient	NOUN
gujaf-286	312	22	std	std	NOUN
gujaf-286	312	23	.	.	NOUN
gujaf-286	312	24	error	error	NOUN
gujaf-286	312	25	t	t	NOUN
gujaf-286	312	26	-	-	PUNCT
gujaf-286	312	27	statistic	statistic	NOUN
gujaf-286	312	28	prob	prob	NOUN
gujaf-286	312	29	.	.	PUNCT
gujaf-286	313	1	con	con	PROPN
gujaf-286	313	2	0.294763	0.294763	NUM
gujaf-286	313	3	0.043292	0.043292	NUM
gujaf-286	313	4	6.80872	6.80872	NUM
gujaf-286	313	5	0.0000	0.0000	NUM
gujaf-286	313	6	bin	bin	NOUN
gujaf-286	313	7	-0.11886	-0.11886	X
gujaf-286	313	8	0.056388	0.056388	NUM
gujaf-286	313	9	-2.1078	-2.1078	NOUN
gujaf-286	313	10	0.0379	0.0379	NUM
gujaf-286	313	11	bsize	bsize	NOUN
gujaf-286	313	12	-0.01123	-0.01123	VERB
gujaf-286	313	13	0.004069	0.004069	NUM
gujaf-286	313	14	-2.7597	-2.7597	NOUN
gujaf-286	313	15	0.0070	0.0070	NUM
gujaf-286	313	16	r	r	NOUN
gujaf-286	313	17	-	-	PUNCT
gujaf-286	313	18	squared	square	VERB
gujaf-286	313	19	0.798298	0.798298	NUM
gujaf-286	313	20	number	number	NOUN
gujaf-286	313	21	of	of	ADP
gujaf-286	313	22	obs	obs	PROPN
gujaf-286	313	23	.	.	PUNCT
gujaf-286	314	1	100	100	NUM
gujaf-286	314	2	f	f	X
gujaf-286	314	3	-	-	PUNCT
gujaf-286	314	4	test	test	NOUN
gujaf-286	314	5	31.66241	31.66241	NUM
gujaf-286	314	6	prob	prob	NOUN
gujaf-286	314	7	>	>	X
gujaf-286	314	8	f	f	PROPN
gujaf-286	314	9	0.0000	0.0000	NUM
gujaf-286	314	10	source	source	NOUN
gujaf-286	314	11	:	:	PUNCT
gujaf-286	314	12	stata	stata	PROPN
gujaf-286	314	13	output	output	NOUN
gujaf-286	314	14	,	,	PUNCT
gujaf-286	314	15	2024	2024	NUM
gujaf-286	314	16	results	result	NOUN
gujaf-286	314	17	from	from	ADP
gujaf-286	314	18	table	table	NOUN
gujaf-286	314	19	4	4	NUM
gujaf-286	314	20	above	above	ADV
gujaf-286	314	21	reveal	reveal	VERB
gujaf-286	314	22	an	an	DET
gujaf-286	314	23	overall	overall	ADJ
gujaf-286	314	24	coefficient	coefficient	NOUN
gujaf-286	314	25	of	of	ADP
gujaf-286	314	26	determination	determination	NOUN
gujaf-286	314	27	(	(	PUNCT
gujaf-286	314	28	overall	overall	ADJ
gujaf-286	314	29	r	r	NOUN
gujaf-286	314	30	-	-	PUNCT
gujaf-286	314	31	sq	sq	NOUN
gujaf-286	314	32	)	)	PUNCT
gujaf-286	314	33	of	of	ADP
gujaf-286	314	34	0.798298	0.798298	NUM
gujaf-286	314	35	which	which	PRON
gujaf-286	314	36	means	mean	VERB
gujaf-286	314	37	that	that	SCONJ
gujaf-286	314	38	the	the	DET
gujaf-286	314	39	variables	variable	NOUN
gujaf-286	314	40	(	(	PUNCT
gujaf-286	314	41	bin	bin	NOUN
gujaf-286	314	42	and	and	CCONJ
gujaf-286	314	43	bsize	bsize	VERB
gujaf-286	314	44	)	)	PUNCT
gujaf-286	314	45	of	of	ADP
gujaf-286	314	46	the	the	DET
gujaf-286	314	47	independent	independent	ADJ
gujaf-286	314	48	variable	variable	NOUN
gujaf-286	314	49	without	without	ADP
gujaf-286	314	50	the	the	DET
gujaf-286	314	51	moderator	moderator	NOUN
gujaf-286	314	52	used	use	VERB
gujaf-286	314	53	in	in	ADP
gujaf-286	314	54	this	this	DET
gujaf-286	314	55	study	study	NOUN
gujaf-286	314	56	have	have	VERB
gujaf-286	314	57	an	an	DET
gujaf-286	314	58	approximately	approximately	ADV
gujaf-286	314	59	80	80	NUM
gujaf-286	314	60	%	%	NOUN
gujaf-286	314	61	combined	combine	VERB
gujaf-286	314	62	effect	effect	NOUN
gujaf-286	314	63	on	on	ADP
gujaf-286	314	64	the	the	DET
gujaf-286	314	65	systematic	systematic	ADJ
gujaf-286	314	66	changes	change	NOUN
gujaf-286	314	67	in	in	ADP
gujaf-286	314	68	the	the	DET
gujaf-286	314	69	dependent	dependent	ADJ
gujaf-286	314	70	variable	variable	NOUN
gujaf-286	314	71	(	(	PUNCT
gujaf-286	314	72	frq	frq	PROPN
gujaf-286	314	73	)	)	PUNCT
gujaf-286	314	74	during	during	ADP
gujaf-286	314	75	the	the	DET
gujaf-286	314	76	period	period	NOUN
gujaf-286	314	77	under	under	ADP
gujaf-286	314	78	review	review	NOUN
gujaf-286	314	79	.	.	PUNCT
gujaf-286	315	1	the	the	DET
gujaf-286	315	2	f	f	NOUN
gujaf-286	315	3	-	-	PUNCT
gujaf-286	315	4	statistic	statistic	NOUN
gujaf-286	315	5	of	of	ADP
gujaf-286	315	6	31.66241	31.66241	NUM
gujaf-286	315	7	and	and	CCONJ
gujaf-286	315	8	the	the	DET
gujaf-286	315	9	corresponding	corresponding	ADJ
gujaf-286	315	10	prob	prob	PROPN
gujaf-286	315	11	>	>	X
gujaf-286	315	12	f	f	PROPN
gujaf-286	315	13	of	of	ADP
gujaf-286	315	14	0.000000	0.000000	NUM
gujaf-286	315	15	indicate	indicate	VERB
gujaf-286	315	16	that	that	SCONJ
gujaf-286	315	17	the	the	DET
gujaf-286	315	18	model	model	NOUN
gujaf-286	315	19	is	be	AUX
gujaf-286	315	20	fit	fit	ADJ
gujaf-286	315	21	and	and	CCONJ
gujaf-286	315	22	reliable	reliable	ADJ
gujaf-286	315	23	for	for	ADP
gujaf-286	315	24	decision	decision	NOUN
gujaf-286	315	25	making	making	NOUN
gujaf-286	315	26	.	.	PUNCT
gujaf-286	316	1	this	this	PRON
gujaf-286	316	2	serves	serve	VERB
gujaf-286	316	3	as	as	ADP
gujaf-286	316	4	a	a	DET
gujaf-286	316	5	piece	piece	NOUN
gujaf-286	316	6	of	of	ADP
gujaf-286	316	7	considerable	considerable	ADJ
gujaf-286	316	8	evidence	evidence	NOUN
gujaf-286	316	9	to	to	PART
gujaf-286	316	10	conclude	conclude	VERB
gujaf-286	316	11	that	that	DET
gujaf-286	316	12	gusau	gusau	ADJ
gujaf-286	316	13	journal	journal	NOUN
gujaf-286	316	14	of	of	ADP
gujaf-286	316	15	accounting	accounting	NOUN
gujaf-286	316	16	and	and	CCONJ
gujaf-286	316	17	finance	finance	NOUN
gujaf-286	316	18	,	,	PUNCT
gujaf-286	316	19	vol	vol	NOUN
gujaf-286	316	20	.	.	PROPN
gujaf-286	316	21	5	5	NUM
gujaf-286	316	22	,	,	PUNCT
gujaf-286	316	23	issue	issue	NOUN
gujaf-286	316	24	1	1	NUM
gujaf-286	316	25	,	,	PUNCT
gujaf-286	316	26	april	april	PROPN
gujaf-286	316	27	,	,	PUNCT
gujaf-286	316	28	2024	2024	NUM
gujaf-286	316	29	274	274	NUM
gujaf-286	316	30	the	the	DET
gujaf-286	316	31	explanatory	explanatory	ADJ
gujaf-286	316	32	powers	power	NOUN
gujaf-286	316	33	of	of	ADP
gujaf-286	316	34	board	board	NOUN
gujaf-286	316	35	independence	independence	NOUN
gujaf-286	316	36	and	and	CCONJ
gujaf-286	316	37	the	the	DET
gujaf-286	316	38	control	control	NOUN
gujaf-286	316	39	variable	variable	NOUN
gujaf-286	316	40	(	(	PUNCT
gujaf-286	316	41	bin	bin	NOUN
gujaf-286	316	42	and	and	CCONJ
gujaf-286	316	43	bsize	bsize	VERB
gujaf-286	316	44	,	,	PUNCT
gujaf-286	316	45	)	)	PUNCT
gujaf-286	316	46	without	without	SCONJ
gujaf-286	316	47	the	the	DET
gujaf-286	316	48	moderator	moderator	NOUN
gujaf-286	316	49	used	use	VERB
gujaf-286	316	50	for	for	ADP
gujaf-286	316	51	the	the	DET
gujaf-286	316	52	study	study	NOUN
gujaf-286	316	53	are	be	AUX
gujaf-286	316	54	suitable	suitable	ADJ
gujaf-286	316	55	for	for	ADP
gujaf-286	316	56	the	the	DET
gujaf-286	316	57	study	study	NOUN
gujaf-286	316	58	.	.	PUNCT
gujaf-286	317	1	the	the	DET
gujaf-286	317	2	results	result	NOUN
gujaf-286	317	3	of	of	ADP
gujaf-286	317	4	ordinary	ordinary	ADJ
gujaf-286	317	5	least	least	ADV
gujaf-286	317	6	square	square	ADJ
gujaf-286	317	7	and	and	CCONJ
gujaf-286	317	8	fixed	fix	VERB
gujaf-286	317	9	effects	effect	NOUN
gujaf-286	317	10	regression	regression	VERB
gujaf-286	317	11	on	on	ADP
gujaf-286	317	12	the	the	DET
gujaf-286	317	13	relationship	relationship	NOUN
gujaf-286	317	14	between	between	ADP
gujaf-286	317	15	board	board	NOUN
gujaf-286	317	16	independence	independence	NOUN
gujaf-286	317	17	,	,	PUNCT
gujaf-286	317	18	board	board	NOUN
gujaf-286	317	19	size	size	NOUN
gujaf-286	317	20	financial	financial	ADJ
gujaf-286	317	21	reporting	reporting	NOUN
gujaf-286	317	22	quality	quality	NOUN
gujaf-286	317	23	.	.	PUNCT
gujaf-286	318	1	as	as	SCONJ
gujaf-286	318	2	shown	show	VERB
gujaf-286	318	3	in	in	ADP
gujaf-286	318	4	table	table	NOUN
gujaf-286	318	5	4	4	NUM
gujaf-286	318	6	,	,	PUNCT
gujaf-286	318	7	board	board	NOUN
gujaf-286	318	8	independence	independence	NOUN
gujaf-286	318	9	and	and	CCONJ
gujaf-286	318	10	board	board	NOUN
gujaf-286	318	11	size	size	NOUN
gujaf-286	318	12	negatively	negatively	ADV
gujaf-286	318	13	and	and	CCONJ
gujaf-286	318	14	significantly	significantly	ADV
gujaf-286	318	15	influence	influence	VERB
gujaf-286	318	16	the	the	DET
gujaf-286	318	17	financial	financial	ADJ
gujaf-286	318	18	reporting	reporting	NOUN
gujaf-286	318	19	quality	quality	NOUN
gujaf-286	318	20	in	in	ADP
gujaf-286	318	21	fixed	fix	VERB
gujaf-286	318	22	effect	effect	NOUN
gujaf-286	318	23	methods	method	NOUN
gujaf-286	318	24	,	,	PUNCT
gujaf-286	318	25	which	which	PRON
gujaf-286	318	26	indicated	indicate	VERB
gujaf-286	318	27	that	that	SCONJ
gujaf-286	318	28	there	there	PRON
gujaf-286	318	29	is	be	VERB
gujaf-286	318	30	a	a	DET
gujaf-286	318	31	significant	significant	ADJ
gujaf-286	318	32	relationship	relationship	NOUN
gujaf-286	318	33	between	between	ADP
gujaf-286	318	34	these	these	DET
gujaf-286	318	35	variables	variable	NOUN
gujaf-286	318	36	and	and	CCONJ
gujaf-286	318	37	financial	financial	ADJ
gujaf-286	318	38	reporting	reporting	NOUN
gujaf-286	318	39	quality	quality	NOUN
gujaf-286	318	40	.	.	PUNCT
gujaf-286	319	1	according	accord	VERB
gujaf-286	319	2	to	to	ADP
gujaf-286	319	3	the	the	DET
gujaf-286	319	4	agency	agency	NOUN
gujaf-286	319	5	theory	theory	NOUN
gujaf-286	319	6	which	which	PRON
gujaf-286	319	7	predicts	predict	VERB
gujaf-286	319	8	that	that	SCONJ
gujaf-286	319	9	where	where	SCONJ
gujaf-286	319	10	a	a	DET
gujaf-286	319	11	board	board	NOUN
gujaf-286	319	12	of	of	ADP
gujaf-286	319	13	director	director	NOUN
gujaf-286	319	14	is	be	AUX
gujaf-286	319	15	more	more	ADV
gujaf-286	319	16	independent	independent	ADJ
gujaf-286	319	17	of	of	ADP
gujaf-286	319	18	management	management	NOUN
gujaf-286	319	19	;	;	PUNCT
gujaf-286	319	20	financial	financial	ADJ
gujaf-286	319	21	reporting	reporting	NOUN
gujaf-286	319	22	quality	quality	NOUN
gujaf-286	319	23	would	would	AUX
gujaf-286	319	24	be	be	AUX
gujaf-286	319	25	positively	positively	ADV
gujaf-286	319	26	influenced	influence	VERB
gujaf-286	319	27	.	.	PUNCT
gujaf-286	320	1	the	the	DET
gujaf-286	320	2	result	result	NOUN
gujaf-286	320	3	of	of	ADP
gujaf-286	320	4	this	this	DET
gujaf-286	320	5	study	study	NOUN
gujaf-286	320	6	is	be	AUX
gujaf-286	320	7	consistent	consistent	ADJ
gujaf-286	320	8	with	with	ADP
gujaf-286	320	9	the	the	DET
gujaf-286	320	10	agency	agency	NOUN
gujaf-286	320	11	theory	theory	NOUN
gujaf-286	320	12	and	and	CCONJ
gujaf-286	320	13	inconsistent	inconsistent	ADJ
gujaf-286	320	14	with	with	ADP
gujaf-286	320	15	the	the	DET
gujaf-286	320	16	findings	finding	NOUN
gujaf-286	320	17	of	of	ADP
gujaf-286	320	18	number	number	NOUN
gujaf-286	320	19	of	of	ADP
gujaf-286	320	20	research	research	NOUN
gujaf-286	320	21	such	such	ADJ
gujaf-286	320	22	as	as	ADP
gujaf-286	320	23	;	;	PUNCT
gujaf-286	320	24	ogbaisi	ogbaisi	PROPN
gujaf-286	320	25	,	,	PUNCT
gujaf-286	320	26	et	et	PROPN
gujaf-286	320	27	al	al	PROPN
gujaf-286	320	28	.	.	PROPN
gujaf-286	320	29	,	,	PUNCT
gujaf-286	320	30	(	(	PUNCT
gujaf-286	320	31	2019	2019	NUM
gujaf-286	320	32	)	)	PUNCT
gujaf-286	320	33	the	the	DET
gujaf-286	320	34	results	result	NOUN
gujaf-286	320	35	showed	show	VERB
gujaf-286	320	36	a	a	DET
gujaf-286	320	37	positive	positive	ADJ
gujaf-286	320	38	but	but	CCONJ
gujaf-286	320	39	insignificant	insignificant	ADJ
gujaf-286	320	40	,	,	PUNCT
gujaf-286	320	41	indicating	indicate	VERB
gujaf-286	320	42	that	that	SCONJ
gujaf-286	320	43	changes	change	NOUN
gujaf-286	320	44	in	in	ADP
gujaf-286	320	45	the	the	DET
gujaf-286	320	46	number	number	NOUN
gujaf-286	320	47	of	of	ADP
gujaf-286	320	48	independent	independent	ADJ
gujaf-286	320	49	board	board	NOUN
gujaf-286	320	50	members	member	NOUN
gujaf-286	320	51	did	do	AUX
gujaf-286	320	52	not	not	PART
gujaf-286	320	53	significantly	significantly	ADV
gujaf-286	320	54	impact	impact	VERB
gujaf-286	320	55	financial	financial	ADJ
gujaf-286	320	56	reporting	reporting	NOUN
gujaf-286	320	57	quality	quality	NOUN
gujaf-286	320	58	.	.	PUNCT
gujaf-286	321	1	table	table	NOUN
gujaf-286	321	2	5	5	NUM
gujaf-286	321	3	presents	present	VERB
gujaf-286	321	4	the	the	DET
gujaf-286	321	5	results	result	NOUN
gujaf-286	321	6	obtained	obtain	VERB
gujaf-286	321	7	from	from	ADP
gujaf-286	321	8	the	the	DET
gujaf-286	321	9	ols	ol	NOUN
gujaf-286	321	10	analysis	analysis	NOUN
gujaf-286	321	11	.	.	PUNCT
gujaf-286	322	1	model	model	NOUN
gujaf-286	322	2	2	2	NUM
gujaf-286	322	3	was	be	AUX
gujaf-286	322	4	found	find	VERB
gujaf-286	322	5	to	to	PART
gujaf-286	322	6	be	be	AUX
gujaf-286	322	7	insignificant	insignificant	ADJ
gujaf-286	322	8	based	base	VERB
gujaf-286	322	9	on	on	ADP
gujaf-286	322	10	the	the	DET
gujaf-286	322	11	hausman	hausman	ADJ
gujaf-286	322	12	test	test	NOUN
gujaf-286	322	13	(	(	PUNCT
gujaf-286	322	14	chi	chi	ADJ
gujaf-286	322	15	-	-	PUNCT
gujaf-286	322	16	square	square	ADJ
gujaf-286	322	17	=	=	SYM
gujaf-286	322	18	1.343227	1.343227	NUM
gujaf-286	322	19	,	,	PUNCT
gujaf-286	322	20	p	p	X
gujaf-286	322	21	=	=	NOUN
gujaf-286	322	22	0.8540	0.8540	NUM
gujaf-286	322	23	)	)	PUNCT
gujaf-286	322	24	,	,	PUNCT
gujaf-286	322	25	indicating	indicate	VERB
gujaf-286	322	26	that	that	SCONJ
gujaf-286	322	27	the	the	DET
gujaf-286	322	28	fixed	fix	VERB
gujaf-286	322	29	effects	effect	NOUN
gujaf-286	322	30	model	model	NOUN
gujaf-286	322	31	(	(	PUNCT
gujaf-286	322	32	fem	fem	PROPN
gujaf-286	322	33	)	)	PUNCT
gujaf-286	322	34	is	be	AUX
gujaf-286	322	35	a	a	DET
gujaf-286	322	36	more	more	ADV
gujaf-286	322	37	efficient	efficient	ADJ
gujaf-286	322	38	estimator	estimator	NOUN
gujaf-286	322	39	.	.	PUNCT
gujaf-286	323	1	based	base	VERB
gujaf-286	323	2	on	on	ADP
gujaf-286	323	3	these	these	DET
gujaf-286	323	4	results	result	NOUN
gujaf-286	323	5	,	,	PUNCT
gujaf-286	323	6	the	the	DET
gujaf-286	323	7	hausman	hausman	ADJ
gujaf-286	323	8	test	test	NOUN
gujaf-286	323	9	suggests	suggest	VERB
gujaf-286	323	10	that	that	SCONJ
gujaf-286	323	11	there	there	PRON
gujaf-286	323	12	is	be	VERB
gujaf-286	323	13	no	no	DET
gujaf-286	323	14	evidence	evidence	NOUN
gujaf-286	323	15	of	of	ADP
gujaf-286	323	16	correlated	correlate	VERB
gujaf-286	323	17	random	random	ADJ
gujaf-286	323	18	effects	effect	NOUN
gujaf-286	323	19	in	in	ADP
gujaf-286	323	20	the	the	DET
gujaf-286	323	21	equation	equation	NOUN
gujaf-286	323	22	,	,	PUNCT
gujaf-286	323	23	as	as	SCONJ
gujaf-286	323	24	the	the	DET
gujaf-286	323	25	p	p	NOUN
gujaf-286	323	26	-	-	PUNCT
gujaf-286	323	27	value	value	NOUN
gujaf-286	323	28	is	be	AUX
gujaf-286	323	29	0.8540	0.8540	NUM
gujaf-286	323	30	,	,	PUNCT
gujaf-286	323	31	which	which	PRON
gujaf-286	323	32	is	be	AUX
gujaf-286	323	33	higher	high	ADJ
gujaf-286	323	34	than	than	ADP
gujaf-286	323	35	the	the	DET
gujaf-286	323	36	typical	typical	ADJ
gujaf-286	323	37	significance	significance	NOUN
gujaf-286	323	38	level	level	NOUN
gujaf-286	323	39	of	of	ADP
gujaf-286	323	40	0.05	0.05	NUM
gujaf-286	323	41	.	.	PUNCT
gujaf-286	323	42	table	table	NOUN
gujaf-286	323	43	5	5	NUM
gujaf-286	323	44	:	:	PUNCT
gujaf-286	323	45	regression	regression	NOUN
gujaf-286	323	46	model	model	NOUN
gujaf-286	323	47	2	2	NUM
gujaf-286	323	48	variable	variable	ADJ
gujaf-286	323	49	coefficient	coefficient	NOUN
gujaf-286	323	50	std	std	NOUN
gujaf-286	323	51	.	.	NOUN
gujaf-286	323	52	error	error	NOUN
gujaf-286	323	53	t	t	NOUN
gujaf-286	323	54	-	-	PUNCT
gujaf-286	323	55	statistic	statistic	NOUN
gujaf-286	323	56	prob	prob	NOUN
gujaf-286	323	57	.	.	PUNCT
gujaf-286	324	1	constant	constant	ADJ
gujaf-286	324	2	0.197225	0.197225	NUM
gujaf-286	324	3	0.048033	0.048033	NUM
gujaf-286	324	4	4.106061	4.106061	NUM
gujaf-286	324	5	0.0001	0.0001	NUM
gujaf-286	324	6	bin	bin	PROPN
gujaf-286	324	7	-0.46401	-0.46401	NOUN
gujaf-286	324	8	0.214048	0.214048	NUM
gujaf-286	324	9	-2.1678	-2.1678	X
gujaf-286	325	1	0.0329	0.0329	NUM
gujaf-286	325	2	binfsize	binfsize	VERB
gujaf-286	325	3	0.042992	0.042992	NUM
gujaf-286	325	4	0.024322	0.024322	NUM
gujaf-286	325	5	1.767626	1.767626	NUM
gujaf-286	325	6	0.0807	0.0807	NUM
gujaf-286	325	7	bsize	bsize	NOUN
gujaf-286	325	8	-0.0172	-0.0172	NOUN
gujaf-286	325	9	0.003074	0.003074	NUM
gujaf-286	325	10	-5.59406	-5.59406	VERB
gujaf-286	325	11	0.0000	0.0000	NUM
gujaf-286	325	12	fsize	fsize	NOUN
gujaf-286	325	13	0.018114	0.018114	NUM
gujaf-286	325	14	0.004474	0.004474	NUM
gujaf-286	325	15	4.048509	4.048509	NUM
gujaf-286	325	16	0.0001	0.0001	NUM
gujaf-286	325	17	r	r	NOUN
gujaf-286	325	18	-	-	PUNCT
gujaf-286	325	19	squared	square	VERB
gujaf-286	325	20	0.893123	0.893123	NUM
gujaf-286	325	21	number	number	NOUN
gujaf-286	325	22	of	of	ADP
gujaf-286	325	23	obs.100	obs.100	NOUN
gujaf-286	325	24	f	f	X
gujaf-286	325	25	-	-	PUNCT
gujaf-286	325	26	test	test	NOUN
gujaf-286	325	27	55.28174	55.28174	NUM
gujaf-286	325	28	prob	prob	NOUN
gujaf-286	325	29	>	>	X
gujaf-286	325	30	f	f	PROPN
gujaf-286	325	31	0.0000	0.0000	NUM
gujaf-286	325	32	source	source	NOUN
gujaf-286	325	33	:	:	PUNCT
gujaf-286	325	34	stata	stata	NOUN
gujaf-286	325	35	output	output	NOUN
gujaf-286	325	36	,	,	PUNCT
gujaf-286	325	37	2024	2024	NUM
gujaf-286	325	38	according	accord	VERB
gujaf-286	325	39	to	to	ADP
gujaf-286	325	40	the	the	DET
gujaf-286	325	41	findings	finding	NOUN
gujaf-286	325	42	presented	present	VERB
gujaf-286	325	43	in	in	ADP
gujaf-286	325	44	table	table	NOUN
gujaf-286	325	45	5	5	NUM
gujaf-286	325	46	,	,	PUNCT
gujaf-286	325	47	the	the	DET
gujaf-286	325	48	r2	r2	PROPN
gujaf-286	325	49	value	value	NOUN
gujaf-286	325	50	is	be	AUX
gujaf-286	325	51	0.893123	0.893123	NUM
gujaf-286	325	52	,	,	PUNCT
gujaf-286	325	53	indicating	indicate	VERB
gujaf-286	325	54	that	that	SCONJ
gujaf-286	325	55	the	the	DET
gujaf-286	325	56	variables	variable	NOUN
gujaf-286	325	57	included	include	VERB
gujaf-286	325	58	in	in	ADP
gujaf-286	325	59	model	model	NOUN
gujaf-286	325	60	2	2	NUM
gujaf-286	325	61	explain	explain	VERB
gujaf-286	325	62	approximately	approximately	ADV
gujaf-286	325	63	89.31	89.31	NUM
gujaf-286	325	64	%	%	NOUN
gujaf-286	325	65	of	of	ADP
gujaf-286	325	66	the	the	DET
gujaf-286	325	67	gusau	gusau	ADJ
gujaf-286	325	68	journal	journal	NOUN
gujaf-286	325	69	of	of	ADP
gujaf-286	325	70	accounting	accounting	NOUN
gujaf-286	325	71	and	and	CCONJ
gujaf-286	325	72	finance	finance	NOUN
gujaf-286	325	73	,	,	PUNCT
gujaf-286	325	74	vol	vol	NOUN
gujaf-286	325	75	.	.	PROPN
gujaf-286	325	76	5	5	NUM
gujaf-286	325	77	,	,	PUNCT
gujaf-286	325	78	issue	issue	NOUN
gujaf-286	325	79	1	1	NUM
gujaf-286	325	80	,	,	PUNCT
gujaf-286	325	81	april	april	PROPN
gujaf-286	325	82	,	,	PUNCT
gujaf-286	325	83	2024	2024	NUM
gujaf-286	325	84	275	275	NUM
gujaf-286	325	85	variations	variation	NOUN
gujaf-286	325	86	in	in	ADP
gujaf-286	325	87	financial	financial	ADJ
gujaf-286	325	88	reporting	reporting	NOUN
gujaf-286	325	89	quality	quality	NOUN
gujaf-286	325	90	.	.	PUNCT
gujaf-286	326	1	the	the	DET
gujaf-286	326	2	primary	primary	ADJ
gujaf-286	326	3	variable	variable	NOUN
gujaf-286	326	4	of	of	ADP
gujaf-286	326	5	interest	interest	NOUN
gujaf-286	326	6	in	in	ADP
gujaf-286	326	7	model	model	NOUN
gujaf-286	326	8	2	2	NUM
gujaf-286	326	9	is	be	AUX
gujaf-286	326	10	the	the	DET
gujaf-286	326	11	interaction	interaction	NOUN
gujaf-286	326	12	between	between	ADP
gujaf-286	326	13	board	board	NOUN
gujaf-286	326	14	independence	independence	NOUN
gujaf-286	326	15	and	and	CCONJ
gujaf-286	326	16	firm	firm	ADJ
gujaf-286	326	17	size	size	NOUN
gujaf-286	326	18	.	.	PUNCT
gujaf-286	327	1	the	the	DET
gujaf-286	327	2	results	result	NOUN
gujaf-286	327	3	indicate	indicate	VERB
gujaf-286	327	4	that	that	DET
gujaf-286	327	5	firm	firm	ADJ
gujaf-286	327	6	size	size	NOUN
gujaf-286	327	7	does	do	AUX
gujaf-286	327	8	not	not	PART
gujaf-286	327	9	significantly	significantly	ADV
gujaf-286	327	10	moderate	moderate	VERB
gujaf-286	327	11	the	the	DET
gujaf-286	327	12	influence	influence	NOUN
gujaf-286	327	13	of	of	ADP
gujaf-286	327	14	board	board	NOUN
gujaf-286	327	15	independence	independence	NOUN
gujaf-286	327	16	on	on	ADP
gujaf-286	327	17	the	the	DET
gujaf-286	327	18	financial	financial	ADJ
gujaf-286	327	19	reporting	reporting	NOUN
gujaf-286	327	20	quality	quality	NOUN
gujaf-286	327	21	of	of	ADP
gujaf-286	327	22	listed	list	VERB
gujaf-286	327	23	oil	oil	NOUN
gujaf-286	327	24	and	and	CCONJ
gujaf-286	327	25	gas	gas	NOUN
gujaf-286	327	26	companies	company	NOUN
gujaf-286	327	27	in	in	ADP
gujaf-286	327	28	nigeria	nigeria	PROPN
gujaf-286	327	29	.	.	PUNCT
gujaf-286	328	1	while	while	SCONJ
gujaf-286	328	2	board	board	NOUN
gujaf-286	328	3	independence	independence	NOUN
gujaf-286	328	4	has	have	VERB
gujaf-286	328	5	a	a	DET
gujaf-286	328	6	significant	significant	ADJ
gujaf-286	328	7	effect	effect	NOUN
gujaf-286	328	8	on	on	ADP
gujaf-286	328	9	financial	financial	ADJ
gujaf-286	328	10	reporting	reporting	NOUN
gujaf-286	328	11	quality	quality	NOUN
gujaf-286	328	12	without	without	ADP
gujaf-286	328	13	moderation	moderation	NOUN
gujaf-286	328	14	,	,	PUNCT
gujaf-286	328	15	this	this	DET
gujaf-286	328	16	significance	significance	NOUN
gujaf-286	328	17	diminishes	diminish	VERB
gujaf-286	328	18	when	when	SCONJ
gujaf-286	328	19	the	the	DET
gujaf-286	328	20	effect	effect	NOUN
gujaf-286	328	21	is	be	AUX
gujaf-286	328	22	moderated	moderate	VERB
gujaf-286	328	23	by	by	ADP
gujaf-286	328	24	firm	firm	ADJ
gujaf-286	328	25	size	size	NOUN
gujaf-286	328	26	(	(	PUNCT
gujaf-286	328	27	β=	β=	NOUN
gujaf-286	328	28	0.042992	0.042992	NUM
gujaf-286	328	29	,	,	PUNCT
gujaf-286	328	30	t	t	NOUN
gujaf-286	328	31	=	=	SYM
gujaf-286	328	32	1.767626	1.767626	NUM
gujaf-286	328	33	,	,	PUNCT
gujaf-286	328	34	p	p	X
gujaf-286	328	35	=	=	NOUN
gujaf-286	328	36	0.0807	0.0807	NUM
gujaf-286	328	37	)	)	PUNCT
gujaf-286	328	38	.	.	PUNCT
gujaf-286	329	1	based	base	VERB
gujaf-286	329	2	on	on	ADP
gujaf-286	329	3	this	this	DET
gujaf-286	329	4	outcome	outcome	NOUN
gujaf-286	329	5	,	,	PUNCT
gujaf-286	329	6	hypothesis	hypothesis	NOUN
gujaf-286	329	7	2	2	NUM
gujaf-286	329	8	is	be	AUX
gujaf-286	329	9	accepted	accept	VERB
gujaf-286	329	10	,	,	PUNCT
gujaf-286	329	11	concluding	conclude	VERB
gujaf-286	329	12	that	that	DET
gujaf-286	329	13	firm	firm	ADJ
gujaf-286	329	14	size	size	NOUN
gujaf-286	329	15	does	do	AUX
gujaf-286	329	16	not	not	PART
gujaf-286	329	17	significantly	significantly	ADV
gujaf-286	329	18	moderate	moderate	VERB
gujaf-286	329	19	the	the	DET
gujaf-286	329	20	impact	impact	NOUN
gujaf-286	329	21	of	of	ADP
gujaf-286	329	22	board	board	NOUN
gujaf-286	329	23	independence	independence	NOUN
gujaf-286	329	24	on	on	ADP
gujaf-286	329	25	the	the	DET
gujaf-286	329	26	financial	financial	ADJ
gujaf-286	329	27	reporting	reporting	NOUN
gujaf-286	329	28	quality	quality	NOUN
gujaf-286	329	29	of	of	ADP
gujaf-286	329	30	listed	list	VERB
gujaf-286	329	31	oil	oil	NOUN
gujaf-286	329	32	and	and	CCONJ
gujaf-286	329	33	gas	gas	NOUN
gujaf-286	329	34	companies	company	NOUN
gujaf-286	329	35	in	in	ADP
gujaf-286	329	36	nigeria	nigeria	PROPN
gujaf-286	329	37	.	.	PUNCT
gujaf-286	330	1	this	this	DET
gujaf-286	330	2	finding	finding	NOUN
gujaf-286	330	3	contradicts	contradict	VERB
gujaf-286	330	4	the	the	DET
gujaf-286	330	5	results	result	NOUN
gujaf-286	330	6	of	of	ADP
gujaf-286	330	7	previous	previous	ADJ
gujaf-286	330	8	studies	study	NOUN
gujaf-286	330	9	such	such	ADJ
gujaf-286	330	10	as	as	ADP
gujaf-286	330	11	(	(	PUNCT
gujaf-286	330	12	ibrahim	ibrahim	NOUN
gujaf-286	330	13	,	,	PUNCT
gujaf-286	330	14	2016	2016	NUM
gujaf-286	330	15	)	)	PUNCT
gujaf-286	330	16	.	.	PUNCT
gujaf-286	331	1	it	it	PRON
gujaf-286	331	2	is	be	AUX
gujaf-286	331	3	worth	worth	ADJ
gujaf-286	331	4	noting	note	VERB
gujaf-286	331	5	that	that	SCONJ
gujaf-286	331	6	the	the	DET
gujaf-286	331	7	negative	negative	ADJ
gujaf-286	331	8	relationship	relationship	NOUN
gujaf-286	331	9	between	between	ADP
gujaf-286	331	10	board	board	NOUN
gujaf-286	331	11	independence	independence	NOUN
gujaf-286	331	12	and	and	CCONJ
gujaf-286	331	13	financial	financial	ADJ
gujaf-286	331	14	reporting	reporting	NOUN
gujaf-286	331	15	quality	quality	NOUN
gujaf-286	331	16	turns	turn	VERB
gujaf-286	331	17	positive	positive	ADJ
gujaf-286	331	18	after	after	ADP
gujaf-286	331	19	the	the	DET
gujaf-286	331	20	moderation	moderation	NOUN
gujaf-286	331	21	by	by	ADP
gujaf-286	331	22	firm	firm	ADJ
gujaf-286	331	23	size	size	NOUN
gujaf-286	331	24	.	.	PUNCT
gujaf-286	332	1	5	5	X
gujaf-286	332	2	.	.	X
gujaf-286	332	3	conclusion	conclusion	NOUN
gujaf-286	332	4	and	and	CCONJ
gujaf-286	332	5	recommendations	recommendation	NOUN
gujaf-286	332	6	this	this	DET
gujaf-286	332	7	empirical	empirical	ADJ
gujaf-286	332	8	study	study	NOUN
gujaf-286	332	9	examines	examine	VERB
gujaf-286	332	10	the	the	DET
gujaf-286	332	11	moderating	moderate	VERB
gujaf-286	332	12	effect	effect	NOUN
gujaf-286	332	13	of	of	ADP
gujaf-286	332	14	firm	firm	ADJ
gujaf-286	332	15	size	size	NOUN
gujaf-286	332	16	on	on	ADP
gujaf-286	332	17	the	the	DET
gujaf-286	332	18	relationship	relationship	NOUN
gujaf-286	332	19	between	between	ADP
gujaf-286	332	20	board	board	NOUN
gujaf-286	332	21	independence	independence	NOUN
gujaf-286	332	22	and	and	CCONJ
gujaf-286	332	23	financial	financial	ADJ
gujaf-286	332	24	reporting	reporting	NOUN
gujaf-286	332	25	quality	quality	NOUN
gujaf-286	332	26	in	in	ADP
gujaf-286	332	27	listed	list	VERB
gujaf-286	332	28	oil	oil	NOUN
gujaf-286	332	29	and	and	CCONJ
gujaf-286	332	30	gas	gas	NOUN
gujaf-286	332	31	companies	company	NOUN
gujaf-286	332	32	in	in	ADP
gujaf-286	332	33	nigeria	nigeria	PROPN
gujaf-286	332	34	.	.	PUNCT
gujaf-286	333	1	from	from	ADP
gujaf-286	333	2	a	a	DET
gujaf-286	333	3	direct	direct	ADJ
gujaf-286	333	4	relationship	relationship	NOUN
gujaf-286	333	5	perspective	perspective	NOUN
gujaf-286	333	6	,	,	PUNCT
gujaf-286	333	7	it	it	PRON
gujaf-286	333	8	is	be	AUX
gujaf-286	333	9	concluded	conclude	VERB
gujaf-286	333	10	that	that	SCONJ
gujaf-286	333	11	firm	firm	ADJ
gujaf-286	333	12	size	size	NOUN
gujaf-286	333	13	has	have	VERB
gujaf-286	333	14	a	a	DET
gujaf-286	333	15	significantly	significantly	ADV
gujaf-286	333	16	negative	negative	ADJ
gujaf-286	333	17	impact	impact	NOUN
gujaf-286	333	18	on	on	ADP
gujaf-286	333	19	the	the	DET
gujaf-286	333	20	financial	financial	ADJ
gujaf-286	333	21	reporting	reporting	NOUN
gujaf-286	333	22	quality	quality	NOUN
gujaf-286	333	23	of	of	ADP
gujaf-286	333	24	these	these	DET
gujaf-286	333	25	companies	company	NOUN
gujaf-286	333	26	.	.	PUNCT
gujaf-286	334	1	based	base	VERB
gujaf-286	334	2	on	on	ADP
gujaf-286	334	3	the	the	DET
gujaf-286	334	4	results	result	NOUN
gujaf-286	334	5	obtained	obtain	VERB
gujaf-286	334	6	,	,	PUNCT
gujaf-286	334	7	it	it	PRON
gujaf-286	334	8	can	can	AUX
gujaf-286	334	9	be	be	AUX
gujaf-286	334	10	concluded	conclude	VERB
gujaf-286	334	11	that	that	SCONJ
gujaf-286	334	12	the	the	DET
gujaf-286	334	13	interaction	interaction	NOUN
gujaf-286	334	14	between	between	ADP
gujaf-286	334	15	firm	firm	ADJ
gujaf-286	334	16	size	size	NOUN
gujaf-286	334	17	and	and	CCONJ
gujaf-286	334	18	board	board	NOUN
gujaf-286	334	19	independence	independence	NOUN
gujaf-286	334	20	does	do	AUX
gujaf-286	334	21	not	not	PART
gujaf-286	334	22	have	have	VERB
gujaf-286	334	23	a	a	DET
gujaf-286	334	24	significant	significant	ADJ
gujaf-286	334	25	impact	impact	NOUN
gujaf-286	334	26	on	on	ADP
gujaf-286	334	27	the	the	DET
gujaf-286	334	28	financial	financial	ADJ
gujaf-286	334	29	reporting	reporting	NOUN
gujaf-286	334	30	quality	quality	NOUN
gujaf-286	334	31	of	of	ADP
gujaf-286	334	32	listed	list	VERB
gujaf-286	334	33	oil	oil	NOUN
gujaf-286	334	34	and	and	CCONJ
gujaf-286	334	35	gas	gas	NOUN
gujaf-286	334	36	companies	company	NOUN
gujaf-286	334	37	in	in	ADP
gujaf-286	334	38	nigeria	nigeria	PROPN
gujaf-286	334	39	.	.	PUNCT
gujaf-286	335	1	firm	firm	ADJ
gujaf-286	335	2	size	size	NOUN
gujaf-286	335	3	does	do	AUX
gujaf-286	335	4	not	not	PART
gujaf-286	335	5	appear	appear	VERB
gujaf-286	335	6	to	to	PART
gujaf-286	335	7	moderate	moderate	VERB
gujaf-286	335	8	the	the	DET
gujaf-286	335	9	influence	influence	NOUN
gujaf-286	335	10	of	of	ADP
gujaf-286	335	11	board	board	NOUN
gujaf-286	335	12	independence	independence	NOUN
gujaf-286	335	13	on	on	ADP
gujaf-286	335	14	financial	financial	ADJ
gujaf-286	335	15	reporting	reporting	NOUN
gujaf-286	335	16	quality	quality	NOUN
gujaf-286	335	17	in	in	ADP
gujaf-286	335	18	this	this	DET
gujaf-286	335	19	context	context	NOUN
gujaf-286	335	20	.	.	PUNCT
gujaf-286	336	1	based	base	VERB
gujaf-286	336	2	on	on	ADP
gujaf-286	336	3	these	these	DET
gujaf-286	336	4	findings	finding	NOUN
gujaf-286	336	5	,	,	PUNCT
gujaf-286	336	6	the	the	DET
gujaf-286	336	7	study	study	NOUN
gujaf-286	336	8	offers	offer	VERB
gujaf-286	336	9	the	the	DET
gujaf-286	336	10	following	follow	VERB
gujaf-286	336	11	recommendations	recommendation	NOUN
gujaf-286	336	12	:	:	PUNCT
gujaf-286	337	1	1	1	X
gujaf-286	337	2	.	.	PUNCT
gujaf-286	337	3	based	base	VERB
gujaf-286	337	4	on	on	ADP
gujaf-286	337	5	these	these	DET
gujaf-286	337	6	robust	robust	ADJ
gujaf-286	337	7	findings	finding	NOUN
gujaf-286	337	8	,	,	PUNCT
gujaf-286	337	9	it	it	PRON
gujaf-286	337	10	is	be	AUX
gujaf-286	337	11	recommended	recommend	VERB
gujaf-286	337	12	for	for	SCONJ
gujaf-286	337	13	companies	company	NOUN
gujaf-286	337	14	to	to	PART
gujaf-286	337	15	continue	continue	VERB
gujaf-286	337	16	emphasizing	emphasize	VERB
gujaf-286	337	17	and	and	CCONJ
gujaf-286	337	18	strengthening	strengthen	VERB
gujaf-286	337	19	board	board	NOUN
gujaf-286	337	20	independence	independence	NOUN
gujaf-286	337	21	as	as	ADP
gujaf-286	337	22	a	a	DET
gujaf-286	337	23	critical	critical	ADJ
gujaf-286	337	24	element	element	NOUN
gujaf-286	337	25	in	in	ADP
gujaf-286	337	26	corporate	corporate	ADJ
gujaf-286	337	27	governance	governance	NOUN
gujaf-286	337	28	.	.	PUNCT
gujaf-286	338	1	recognizing	recognize	VERB
gujaf-286	338	2	the	the	DET
gujaf-286	338	3	substantial	substantial	ADJ
gujaf-286	338	4	influence	influence	NOUN
gujaf-286	338	5	it	it	PRON
gujaf-286	338	6	has	have	VERB
gujaf-286	338	7	on	on	ADP
gujaf-286	338	8	financial	financial	ADJ
gujaf-286	338	9	reporting	reporting	NOUN
gujaf-286	338	10	quality	quality	NOUN
gujaf-286	338	11	,	,	PUNCT
gujaf-286	338	12	companies	company	NOUN
gujaf-286	338	13	should	should	AUX
gujaf-286	338	14	strive	strive	VERB
gujaf-286	338	15	to	to	PART
gujaf-286	338	16	maintain	maintain	VERB
gujaf-286	338	17	and	and	CCONJ
gujaf-286	338	18	enhance	enhance	VERB
gujaf-286	338	19	independent	independent	ADJ
gujaf-286	338	20	board	board	NOUN
gujaf-286	338	21	structures	structure	NOUN
gujaf-286	338	22	.	.	PUNCT
gujaf-286	339	1	2	2	X
gujaf-286	339	2	.	.	PUNCT
gujaf-286	339	3	given	give	VERB
gujaf-286	339	4	the	the	DET
gujaf-286	339	5	lack	lack	NOUN
gujaf-286	339	6	of	of	ADP
gujaf-286	339	7	significant	significant	ADJ
gujaf-286	339	8	moderation	moderation	NOUN
gujaf-286	339	9	by	by	ADP
gujaf-286	339	10	firm	firm	ADJ
gujaf-286	339	11	size	size	NOUN
gujaf-286	339	12	,	,	PUNCT
gujaf-286	339	13	it	it	PRON
gujaf-286	339	14	is	be	AUX
gujaf-286	339	15	recommended	recommend	VERB
gujaf-286	339	16	that	that	SCONJ
gujaf-286	339	17	policymakers	policymaker	NOUN
gujaf-286	339	18	such	such	ADJ
gujaf-286	339	19	as	as	ADP
gujaf-286	339	20	the	the	DET
gujaf-286	339	21	financial	financial	ADJ
gujaf-286	339	22	reporting	reporting	NOUN
gujaf-286	339	23	council	council	PROPN
gujaf-286	339	24	(	(	PUNCT
gujaf-286	339	25	frc	frc	PROPN
gujaf-286	339	26	)	)	PUNCT
gujaf-286	339	27	,	,	PUNCT
gujaf-286	339	28	the	the	DET
gujaf-286	339	29	securities	securities	PROPN
gujaf-286	339	30	and	and	CCONJ
gujaf-286	339	31	exchange	exchange	PROPN
gujaf-286	339	32	commission	commission	PROPN
gujaf-286	339	33	and	and	CCONJ
gujaf-286	339	34	other	other	ADJ
gujaf-286	339	35	stakeholders	stakeholder	NOUN
gujaf-286	339	36	in	in	ADP
gujaf-286	339	37	the	the	DET
gujaf-286	339	38	oil	oil	NOUN
gujaf-286	339	39	and	and	CCONJ
gujaf-286	339	40	gas	gas	NOUN
gujaf-286	339	41	sector	sector	NOUN
gujaf-286	339	42	should	should	AUX
gujaf-286	339	43	consider	consider	VERB
gujaf-286	339	44	alternative	alternative	ADJ
gujaf-286	339	45	factors	factor	NOUN
gujaf-286	339	46	such	such	ADJ
gujaf-286	339	47	as	as	ADP
gujaf-286	339	48	continuous	continuous	ADJ
gujaf-286	339	49	monitoring	monitoring	NOUN
gujaf-286	339	50	,	,	PUNCT
gujaf-286	339	51	periodic	periodic	ADJ
gujaf-286	339	52	assessments	assessment	NOUN
gujaf-286	339	53	,	,	PUNCT
gujaf-286	339	54	and	and	CCONJ
gujaf-286	339	55	adaptability	adaptability	NOUN
gujaf-286	339	56	in	in	ADP
gujaf-286	339	57	governance	governance	NOUN
gujaf-286	339	58	frameworks	framework	NOUN
gujaf-286	339	59	will	will	AUX
gujaf-286	339	60	be	be	AUX
gujaf-286	339	61	crucial	crucial	ADJ
gujaf-286	339	62	to	to	ADP
gujaf-286	339	63	gusau	gusau	ADJ
gujaf-286	339	64	journal	journal	NOUN
gujaf-286	339	65	of	of	ADP
gujaf-286	339	66	accounting	accounting	NOUN
gujaf-286	339	67	and	and	CCONJ
gujaf-286	339	68	finance	finance	NOUN
gujaf-286	339	69	,	,	PUNCT
gujaf-286	339	70	vol	vol	NOUN
gujaf-286	339	71	.	.	PROPN
gujaf-286	339	72	5	5	NUM
gujaf-286	339	73	,	,	PUNCT
gujaf-286	339	74	issue	issue	NOUN
gujaf-286	339	75	1	1	NUM
gujaf-286	339	76	,	,	PUNCT
gujaf-286	339	77	april	april	PROPN
gujaf-286	339	78	,	,	PUNCT
gujaf-286	339	79	2024	2024	NUM
gujaf-286	339	80	276	276	NUM
gujaf-286	339	81	ensuring	ensure	VERB
gujaf-286	339	82	transparency	transparency	NOUN
gujaf-286	339	83	and	and	CCONJ
gujaf-286	339	84	accountability	accountability	NOUN
gujaf-286	339	85	within	within	ADP
gujaf-286	339	86	the	the	DET
gujaf-286	339	87	listed	list	VERB
gujaf-286	339	88	oil	oil	NOUN
gujaf-286	339	89	and	and	CCONJ
gujaf-286	339	90	gas	gas	NOUN
gujaf-286	339	91	companies	company	NOUN
gujaf-286	339	92	in	in	ADP
gujaf-286	339	93	nigeria	nigeria	PROPN
gujaf-286	339	94	.	.	PUNCT
gujaf-286	340	1	while	while	SCONJ
gujaf-286	340	2	board	board	NOUN
gujaf-286	340	3	independence	independence	NOUN
gujaf-286	340	4	remains	remain	VERB
gujaf-286	340	5	crucial	crucial	ADJ
gujaf-286	340	6	,	,	PUNCT
gujaf-286	340	7	the	the	DET
gujaf-286	340	8	findings	finding	NOUN
gujaf-286	340	9	suggest	suggest	VERB
gujaf-286	340	10	that	that	SCONJ
gujaf-286	340	11	the	the	DET
gujaf-286	340	12	impact	impact	NOUN
gujaf-286	340	13	of	of	ADP
gujaf-286	340	14	this	this	DET
gujaf-286	340	15	governance	governance	NOUN
gujaf-286	340	16	characteristic	characteristic	NOUN
gujaf-286	340	17	on	on	ADP
gujaf-286	340	18	financial	financial	ADJ
gujaf-286	340	19	reporting	reporting	NOUN
gujaf-286	340	20	quality	quality	NOUN
gujaf-286	340	21	is	be	AUX
gujaf-286	340	22	not	not	PART
gujaf-286	340	23	contingent	contingent	ADJ
gujaf-286	340	24	upon	upon	SCONJ
gujaf-286	340	25	the	the	DET
gujaf-286	340	26	size	size	NOUN
gujaf-286	340	27	of	of	ADP
gujaf-286	340	28	the	the	DET
gujaf-286	340	29	firm	firm	NOUN
gujaf-286	340	30	.	.	PUNCT
gujaf-286	341	1	this	this	DET
gujaf-286	341	2	study	study	NOUN
gujaf-286	341	3	contributes	contribute	VERB
gujaf-286	341	4	to	to	ADP
gujaf-286	341	5	existing	exist	VERB
gujaf-286	341	6	literature	literature	NOUN
gujaf-286	341	7	by	by	ADP
gujaf-286	341	8	expanding	expand	VERB
gujaf-286	341	9	the	the	DET
gujaf-286	341	10	understanding	understanding	NOUN
gujaf-286	341	11	of	of	ADP
gujaf-286	341	12	the	the	DET
gujaf-286	341	13	relationship	relationship	NOUN
gujaf-286	341	14	between	between	ADP
gujaf-286	341	15	board	board	NOUN
gujaf-286	341	16	independence	independence	NOUN
gujaf-286	341	17	and	and	CCONJ
gujaf-286	341	18	financial	financial	ADJ
gujaf-286	341	19	reporting	reporting	NOUN
gujaf-286	341	20	quality	quality	NOUN
gujaf-286	341	21	through	through	ADP
gujaf-286	341	22	the	the	DET
gujaf-286	341	23	inclusion	inclusion	NOUN
gujaf-286	341	24	of	of	ADP
gujaf-286	341	25	firm	firm	ADJ
gujaf-286	341	26	size	size	NOUN
gujaf-286	341	27	as	as	ADP
gujaf-286	341	28	a	a	DET
gujaf-286	341	29	moderating	moderate	VERB
gujaf-286	341	30	factor	factor	NOUN
gujaf-286	341	31	.	.	PUNCT
gujaf-286	342	1	this	this	DET
gujaf-286	342	2	contribution	contribution	NOUN
gujaf-286	342	3	is	be	AUX
gujaf-286	342	4	significant	significant	ADJ
gujaf-286	342	5	as	as	SCONJ
gujaf-286	342	6	it	it	PRON
gujaf-286	342	7	sheds	shed	VERB
gujaf-286	342	8	light	light	NOUN
gujaf-286	342	9	on	on	ADP
gujaf-286	342	10	how	how	SCONJ
gujaf-286	342	11	firm	firm	ADJ
gujaf-286	342	12	size	size	NOUN
gujaf-286	342	13	enhances	enhance	VERB
gujaf-286	342	14	the	the	DET
gujaf-286	342	15	financial	financial	ADJ
gujaf-286	342	16	reporting	reporting	NOUN
gujaf-286	342	17	quality	quality	NOUN
gujaf-286	342	18	of	of	ADP
gujaf-286	342	19	listed	list	VERB
gujaf-286	342	20	oil	oil	NOUN
gujaf-286	342	21	and	and	CCONJ
gujaf-286	342	22	gas	gas	NOUN
gujaf-286	342	23	companies	company	NOUN
gujaf-286	342	24	in	in	ADP
gujaf-286	342	25	nigeria	nigeria	PROPN
gujaf-286	342	26	.	.	PUNCT
gujaf-286	343	1	references	reference	NOUN
gujaf-286	343	2	aifuwa	aifuwa	PROPN
gujaf-286	343	3	,	,	PUNCT
gujaf-286	343	4	h.	h.	PROPN
gujaf-286	343	5	o.	o.	PROPN
gujaf-286	343	6	,	,	PUNCT
gujaf-286	343	7	&	&	CCONJ
gujaf-286	343	8	embele	embele	PROPN
gujaf-286	343	9	,	,	PUNCT
gujaf-286	343	10	k.	k.	PROPN
gujaf-286	343	11	(	(	PUNCT
gujaf-286	343	12	2019	2019	NUM
gujaf-286	343	13	)	)	PUNCT
gujaf-286	343	14	.	.	PUNCT
gujaf-286	344	1	board	board	NOUN
gujaf-286	344	2	characteristics	characteristic	NOUN
gujaf-286	344	3	and	and	CCONJ
gujaf-286	344	4	financial	financial	ADJ
gujaf-286	344	5	reporting	reporting	NOUN
gujaf-286	344	6	quality	quality	NOUN
gujaf-286	344	7	.	.	PUNCT
gujaf-286	345	1	journal	journal	NOUN
gujaf-286	345	2	of	of	ADP
gujaf-286	345	3	accounting	accounting	NOUN
gujaf-286	345	4	and	and	CCONJ
gujaf-286	345	5	financial	financial	ADJ
gujaf-286	345	6	management	management	NOUN
gujaf-286	345	7	,	,	PUNCT
gujaf-286	345	8	5(1	5(1	NUM
gujaf-286	345	9	)	)	PUNCT
gujaf-286	345	10	,	,	PUNCT
gujaf-286	345	11	30	30	NUM
gujaf-286	345	12	-	-	SYM
gujaf-286	345	13	49	49	NUM
gujaf-286	345	14	.	.	PUNCT
gujaf-286	346	1	aifuwa	aifuwa	PROPN
gujaf-286	346	2	,	,	PUNCT
gujaf-286	346	3	h.	h.	PROPN
gujaf-286	346	4	o.	o.	PROPN
gujaf-286	346	5	,	,	PUNCT
gujaf-286	346	6	embele	embele	PROPN
gujaf-286	346	7	,	,	PUNCT
gujaf-286	346	8	k.	k.	PROPN
gujaf-286	346	9	,	,	PUNCT
gujaf-286	346	10	&	&	CCONJ
gujaf-286	346	11	saidu	saidu	PROPN
gujaf-286	346	12	,	,	PUNCT
gujaf-286	346	13	m.	m.	NOUN
gujaf-286	346	14	(	(	PUNCT
gujaf-286	346	15	2018	2018	NUM
gujaf-286	346	16	)	)	PUNCT
gujaf-286	346	17	.	.	PUNCT
gujaf-286	347	1	ethical	ethical	ADJ
gujaf-286	347	2	accounting	accounting	NOUN
gujaf-286	347	3	practices	practice	NOUN
gujaf-286	347	4	and	and	CCONJ
gujaf-286	347	5	financial	financial	ADJ
gujaf-286	347	6	reporting	reporting	NOUN
gujaf-286	347	7	quality	quality	NOUN
gujaf-286	347	8	.	.	PUNCT
gujaf-286	348	1	epra	epra	PROPN
gujaf-286	348	2	international	international	PROPN
gujaf-286	348	3	journal	journal	NOUN
gujaf-286	348	4	of	of	ADP
gujaf-286	348	5	multidisciplinary	multidisciplinary	ADJ
gujaf-286	348	6	research	research	NOUN
gujaf-286	348	7	,	,	PUNCT
gujaf-286	348	8	4(12	4(12	NUM
gujaf-286	348	9	)	)	PUNCT
gujaf-286	348	10	,	,	PUNCT
gujaf-286	348	11	3144	3144	NUM
gujaf-286	348	12	.	.	PUNCT
gujaf-286	349	1	akeju	akeju	PROPN
gujaf-286	349	2	,	,	PUNCT
gujaf-286	349	3	j.	j.	PROPN
gujaf-286	349	4	b	b	PROPN
gujaf-286	349	5	&	&	CCONJ
gujaf-286	349	6	babatunde	babatunde	PROPN
gujaf-286	349	7	,	,	PUNCT
gujaf-286	349	8	a.	a.	NOUN
gujaf-286	349	9	a.	a.	NOUN
gujaf-286	349	10	(	(	PUNCT
gujaf-286	349	11	2017	2017	NUM
gujaf-286	349	12	)	)	PUNCT
gujaf-286	349	13	.	.	PUNCT
gujaf-286	350	1	corporate	corporate	ADJ
gujaf-286	350	2	governance	governance	NOUN
gujaf-286	350	3	and	and	CCONJ
gujaf-286	350	4	financial	financial	ADJ
gujaf-286	350	5	reporting	reporting	NOUN
gujaf-286	350	6	quality	quality	NOUN
gujaf-286	350	7	in	in	ADP
gujaf-286	350	8	nigeria	nigeria	PROPN
gujaf-286	350	9	.	.	PUNCT
gujaf-286	351	1	international	international	ADJ
gujaf-286	351	2	journal	journal	PROPN
gujaf-286	351	3	of	of	ADP
gujaf-286	351	4	information	information	NOUN
gujaf-286	351	5	research	research	NOUN
gujaf-286	351	6	and	and	CCONJ
gujaf-286	351	7	review	review	NOUN
gujaf-286	351	8	,	,	PUNCT
gujaf-286	351	9	4(2	4(2	NUM
gujaf-286	351	10	)	)	PUNCT
gujaf-286	351	11	,	,	PUNCT
gujaf-286	351	12	3749	3749	NUM
gujaf-286	351	13	-	-	SYM
gujaf-286	351	14	3753	3753	NUM
gujaf-286	351	15	.	.	PUNCT
gujaf-286	352	1	al	al	PROPN
gujaf-286	352	2	-	-	PUNCT
gujaf-286	352	3	dmour	dmour	PROPN
gujaf-286	352	4	,	,	PUNCT
gujaf-286	352	5	a.	a.	PROPN
gujaf-286	352	6	h.	h.	PROPN
gujaf-286	352	7	,	,	PUNCT
gujaf-286	352	8	abbod	abbod	PROPN
gujaf-286	352	9	,	,	PUNCT
gujaf-286	352	10	m.	m.	NOUN
gujaf-286	352	11	,	,	PUNCT
gujaf-286	352	12	&	&	CCONJ
gujaf-286	352	13	al	al	PROPN
gujaf-286	352	14	-	-	PUNCT
gujaf-286	352	15	qadi	qadi	PROPN
gujaf-286	352	16	,	,	PUNCT
gujaf-286	352	17	n.	n.	PROPN
gujaf-286	352	18	s.	s.	PROPN
gujaf-286	352	19	(	(	PUNCT
gujaf-286	352	20	2018	2018	NUM
gujaf-286	352	21	)	)	PUNCT
gujaf-286	352	22	.	.	PUNCT
gujaf-286	353	1	the	the	DET
gujaf-286	353	2	impact	impact	NOUN
gujaf-286	353	3	of	of	ADP
gujaf-286	353	4	the	the	DET
gujaf-286	353	5	quality	quality	NOUN
gujaf-286	353	6	of	of	ADP
gujaf-286	353	7	financial	financial	ADJ
gujaf-286	353	8	reporting	reporting	NOUN
gujaf-286	353	9	on	on	ADP
gujaf-286	353	10	non	non	ADJ
gujaf-286	353	11	-	-	ADJ
gujaf-286	353	12	financial	financial	ADJ
gujaf-286	353	13	business	business	NOUN
gujaf-286	353	14	performance	performance	NOUN
gujaf-286	353	15	and	and	CCONJ
gujaf-286	353	16	the	the	DET
gujaf-286	353	17	role	role	NOUN
gujaf-286	353	18	of	of	ADP
gujaf-286	353	19	organizations	organization	NOUN
gujaf-286	353	20	demographic	demographic	ADJ
gujaf-286	353	21	’	'	PUNCT
gujaf-286	353	22	attributes	attribute	NOUN
gujaf-286	353	23	(	(	PUNCT
gujaf-286	353	24	type	type	NOUN
gujaf-286	353	25	,	,	PUNCT
gujaf-286	353	26	size	size	NOUN
gujaf-286	353	27	and	and	CCONJ
gujaf-286	353	28	experience	experience	NOUN
gujaf-286	353	29	)	)	PUNCT
gujaf-286	353	30	.	.	PUNCT
gujaf-286	354	1	academy	academy	PROPN
gujaf-286	354	2	of	of	ADP
gujaf-286	354	3	accounting	accounting	PROPN
gujaf-286	354	4	and	and	CCONJ
gujaf-286	354	5	financial	financial	ADJ
gujaf-286	354	6	studies	study	NOUN
gujaf-286	354	7	journal	journal	NOUN
gujaf-286	354	8	,	,	PUNCT
gujaf-286	354	9	22(1	22(1	NUM
gujaf-286	354	10	)	)	PUNCT
gujaf-286	354	11	,	,	PUNCT
gujaf-286	354	12	11	11	NUM
gujaf-286	354	13	-	-	SYM
gujaf-286	354	14	31	31	NUM
gujaf-286	354	15	.	.	PUNCT
gujaf-286	355	1	anderson	anderson	PROPN
gujaf-286	355	2	,	,	PUNCT
gujaf-286	355	3	r.	r.	PROPN
gujaf-286	355	4	c.	c.	PROPN
gujaf-286	355	5	,	,	PUNCT
gujaf-286	355	6	mansi	mansi	PROPN
gujaf-286	355	7	,	,	PUNCT
gujaf-286	355	8	s.	s.	PROPN
gujaf-286	355	9	a.	a.	PROPN
gujaf-286	355	10	&	&	CCONJ
gujaf-286	355	11	reeb	reeb	PROPN
gujaf-286	355	12	,	,	PUNCT
gujaf-286	355	13	d.	d.	PROPN
gujaf-286	355	14	m.	m.	PROPN
gujaf-286	355	15	(	(	PUNCT
gujaf-286	355	16	2004	2004	NUM
gujaf-286	355	17	)	)	PUNCT
gujaf-286	355	18	.	.	PUNCT
gujaf-286	356	1	board	board	NOUN
gujaf-286	356	2	characteristics	characteristic	NOUN
gujaf-286	356	3	,	,	PUNCT
gujaf-286	356	4	accounting	accounting	NOUN
gujaf-286	356	5	report	report	NOUN
gujaf-286	356	6	integrity	integrity	NOUN
gujaf-286	356	7	and	and	CCONJ
gujaf-286	356	8	the	the	DET
gujaf-286	356	9	cost	cost	NOUN
gujaf-286	356	10	of	of	ADP
gujaf-286	356	11	debt	debt	NOUN
gujaf-286	356	12	.	.	PUNCT
gujaf-286	357	1	journal	journal	NOUN
gujaf-286	357	2	of	of	ADP
gujaf-286	357	3	accounting	accounting	NOUN
gujaf-286	357	4	and	and	CCONJ
gujaf-286	357	5	economics	economic	NOUN
gujaf-286	357	6	,	,	PUNCT
gujaf-286	357	7	37(3	37(3	NUM
gujaf-286	357	8	)	)	PUNCT
gujaf-286	357	9	.	.	PUNCT
gujaf-286	358	1	bako	bako	PROPN
gujaf-286	358	2	.	.	PUNCT
gujaf-286	358	3	m.	m.	PROPN
gujaf-286	358	4	a.	a.	PROPN
gujaf-286	358	5	(	(	PUNCT
gujaf-286	358	6	2018	2018	NUM
gujaf-286	358	7	)	)	PUNCT
gujaf-286	358	8	the	the	DET
gujaf-286	358	9	impact	impact	NOUN
gujaf-286	358	10	of	of	ADP
gujaf-286	358	11	corporate	corporate	ADJ
gujaf-286	358	12	governance	governance	NOUN
gujaf-286	358	13	on	on	ADP
gujaf-286	358	14	quality	quality	NOUN
gujaf-286	358	15	of	of	ADP
gujaf-286	358	16	financial	financial	ADJ
gujaf-286	358	17	reporting	reporting	NOUN
gujaf-286	358	18	in	in	ADP
gujaf-286	358	19	nigeria	nigeria	PROPN
gujaf-286	358	20	chemical	chemical	NOUN
gujaf-286	358	21	and	and	CCONJ
gujaf-286	358	22	plant	plant	NOUN
gujaf-286	358	23	industry	industry	NOUN
gujaf-286	358	24	.	.	PUNCT
gujaf-286	359	1	research	research	NOUN
gujaf-286	359	2	journal	journal	PROPN
gujaf-286	359	3	of	of	ADP
gujaf-286	359	4	financial	financial	ADJ
gujaf-286	359	5	and	and	CCONJ
gujaf-286	359	6	accounting	accounting	NOUN
gujaf-286	359	7	,	,	PUNCT
gujaf-286	359	8	9(7	9(7	NUM
gujaf-286	359	9	)	)	PUNCT
gujaf-286	359	10	.	.	PUNCT
gujaf-286	360	1	bekiris	bekiris	PROPN
gujaf-286	360	2	,	,	PUNCT
gujaf-286	360	3	d.f	d.f	PROPN
gujaf-286	360	4	.	.	PROPN
gujaf-286	360	5	&	&	CCONJ
gujaf-286	360	6	doukakis	doukakis	PROPN
gujaf-286	360	7	,	,	PUNCT
gujaf-286	360	8	l.c	l.c	PROPN
gujaf-286	360	9	.	.	PROPN
gujaf-286	360	10	(	(	PUNCT
gujaf-286	360	11	2011	2011	NUM
gujaf-286	360	12	)	)	PUNCT
gujaf-286	360	13	corporate	corporate	ADJ
gujaf-286	360	14	governance	governance	NOUN
gujaf-286	360	15	and	and	CCONJ
gujaf-286	360	16	accrual	accrual	ADJ
gujaf-286	360	17	earnings	earning	NOUN
gujaf-286	360	18	management	management	NOUN
gujaf-286	360	19	.	.	PUNCT
gujaf-286	361	1	managerial	managerial	ADJ
gujaf-286	361	2	and	and	CCONJ
gujaf-286	361	3	decision	decision	NOUN
gujaf-286	361	4	economies	economy	NOUN
gujaf-286	361	5	32(7	32(7	NOUN
gujaf-286	361	6	)	)	PUNCT
gujaf-286	361	7	439	439	NUM
gujaf-286	361	8	-	-	SYM
gujaf-286	361	9	456	456	NUM
gujaf-286	361	10	.	.	PUNCT
gujaf-286	362	1	biddle	biddle	PROPN
gujaf-286	362	2	,	,	PUNCT
gujaf-286	362	3	g.c	g.c	PROPN
gujaf-286	362	4	.	.	PROPN
gujaf-286	362	5	,	,	PUNCT
gujaf-286	362	6	hilary	hilary	PROPN
gujaf-286	362	7	,	,	PUNCT
gujaf-286	362	8	g.	g.	PROPN
gujaf-286	362	9	&	&	CCONJ
gujaf-286	362	10	verdi	verdi	PROPN
gujaf-286	362	11	,	,	PUNCT
gujaf-286	362	12	r.s	r.s	PROPN
gujaf-286	362	13	.	.	PROPN
gujaf-286	362	14	(	(	PUNCT
gujaf-286	362	15	2009	2009	NUM
gujaf-286	362	16	)	)	PUNCT
gujaf-286	362	17	.	.	PUNCT
gujaf-286	363	1	how	how	SCONJ
gujaf-286	363	2	financial	financial	ADJ
gujaf-286	363	3	reporting	reporting	NOUN
gujaf-286	363	4	quality	quality	NOUN
gujaf-286	363	5	does	do	AUX
gujaf-286	363	6	relates	relate	VERB
gujaf-286	363	7	to	to	ADP
gujaf-286	363	8	investment	investment	NOUN
gujaf-286	363	9	efficiency	efficiency	NOUN
gujaf-286	363	10	?	?	PUNCT
gujaf-286	364	1	journal	journal	NOUN
gujaf-286	364	2	of	of	ADP
gujaf-286	364	3	accounting	accounting	NOUN
gujaf-286	364	4	and	and	CCONJ
gujaf-286	364	5	economises	economise	NOUN
gujaf-286	364	6	48.2(3	48.2(3	PROPN
gujaf-286	364	7	)	)	PUNCT
gujaf-286	364	8	112	112	NUM
gujaf-286	364	9	-	-	SYM
gujaf-286	364	10	131	131	NUM
gujaf-286	364	11	.	.	PUNCT
gujaf-286	365	1	cullen	cullen	PROPN
gujaf-286	365	2	,	,	PUNCT
gujaf-286	365	3	m.	m.	NOUN
gujaf-286	365	4	,	,	PUNCT
gujaf-286	365	5	kirwan	kirwan	PROPN
gujaf-286	365	6	,	,	PUNCT
gujaf-286	365	7	c.	c.	PROPN
gujaf-286	365	8	,	,	PUNCT
gujaf-286	365	9	&	&	CCONJ
gujaf-286	365	10	brenman	brenman	PROPN
gujaf-286	365	11	,	,	PUNCT
gujaf-286	365	12	n.	n.	PROPN
gujaf-286	365	13	(	(	PUNCT
gujaf-286	365	14	2006	2006	NUM
gujaf-286	365	15	)	)	PUNCT
gujaf-286	365	16	comparative	comparative	ADJ
gujaf-286	365	17	analysis	analysis	NOUN
gujaf-286	365	18	of	of	ADP
gujaf-286	365	19	corporate	corporate	ADJ
gujaf-286	365	20	governance	governance	NOUN
gujaf-286	365	21	theory	theory	NOUN
gujaf-286	365	22	:	:	PUNCT
gujaf-286	365	23	the	the	DET
gujaf-286	365	24	agency	agency	NOUN
gujaf-286	365	25	-	-	PUNCT
gujaf-286	365	26	steward	steward	NOUN
gujaf-286	365	27	continuum	continuum	PROPN
gujaf-286	365	28	.	.	PUNCT
gujaf-286	366	1	paper	paper	NOUN
gujaf-286	366	2	presented	present	VERB
gujaf-286	366	3	at	at	ADP
gujaf-286	366	4	the	the	DET
gujaf-286	366	5	20th	20th	NOUN
gujaf-286	366	6	.	.	PUNCT
gujaf-286	367	1	gusau	gusau	PROPN
gujaf-286	367	2	journal	journal	PROPN
gujaf-286	367	3	of	of	ADP
gujaf-286	367	4	accounting	accounting	NOUN
gujaf-286	367	5	and	and	CCONJ
gujaf-286	367	6	finance	finance	NOUN
gujaf-286	367	7	,	,	PUNCT
gujaf-286	367	8	vol	vol	NOUN
gujaf-286	367	9	.	.	PROPN
gujaf-286	367	10	5	5	NUM
gujaf-286	367	11	,	,	PUNCT
gujaf-286	367	12	issue	issue	NOUN
gujaf-286	367	13	1	1	NUM
gujaf-286	367	14	,	,	PUNCT
gujaf-286	367	15	april	april	PROPN
gujaf-286	367	16	,	,	PUNCT
gujaf-286	367	17	2024	2024	NUM
gujaf-286	367	18	277	277	NUM
gujaf-286	367	19	donaldson	donaldson	PROPN
gujaf-286	367	20	,	,	PUNCT
gujaf-286	367	21	w.(2003	w.(2003	NOUN
gujaf-286	367	22	)	)	PUNCT
gujaf-286	367	23	congressional	congressional	ADJ
gujaf-286	367	24	testimony	testimony	NOUN
gujaf-286	367	25	concerning	concern	VERB
gujaf-286	367	26	th	th	X
gujaf-286	367	27	implementation	implementation	NOUN
gujaf-286	367	28	of	of	ADP
gujaf-286	367	29	the	the	DET
gujaf-286	367	30	sarbanesoxley	sarbanesoxley	NOUN
gujaf-286	367	31	act	act	NOUN
gujaf-286	367	32	of	of	ADP
gujaf-286	367	33	2002	2002	NUM
gujaf-286	367	34	.	.	PUNCT
gujaf-286	368	1	www.seegor/news/testmony/090903tswnd	www.seegor/news/testmony/090903tswnd	PROPN
gujaf-286	368	2	.	.	PUNCT
gujaf-286	369	1	elshawarby	elshawarby	PROPN
gujaf-286	369	2	,	,	PUNCT
gujaf-286	369	3	m.a	m.a	PROPN
gujaf-286	369	4	.	.	PROPN
gujaf-286	369	5	(	(	PUNCT
gujaf-286	369	6	2018	2018	NUM
gujaf-286	369	7	)	)	PUNCT
gujaf-286	369	8	.	.	PUNCT
gujaf-286	370	1	the	the	DET
gujaf-286	370	2	characteristics	characteristic	NOUN
gujaf-286	370	3	of	of	ADP
gujaf-286	370	4	board	board	NOUN
gujaf-286	370	5	of	of	ADP
gujaf-286	370	6	directors	director	NOUN
gujaf-286	370	7	and	and	CCONJ
gujaf-286	370	8	their	their	PRON
gujaf-286	370	9	impact	impact	NOUN
gujaf-286	370	10	on	on	ADP
gujaf-286	370	11	the	the	DET
gujaf-286	370	12	delay	delay	NOUN
gujaf-286	370	13	of	of	ADP
gujaf-286	370	14	external	external	ADJ
gujaf-286	370	15	auditor	auditor	NOUN
gujaf-286	370	16	’s	’s	PART
gujaf-286	370	17	report	report	NOUN
gujaf-286	370	18	by	by	ADP
gujaf-286	370	19	applying	apply	VERB
gujaf-286	370	20	to	to	ADP
gujaf-286	370	21	companies	company	NOUN
gujaf-286	370	22	listed	list	VERB
gujaf-286	370	23	on	on	ADP
gujaf-286	370	24	the	the	DET
gujaf-286	370	25	egyptian	egyptian	ADJ
gujaf-286	370	26	stock	stock	PROPN
gujaf-286	370	27	exchange	exchange	PROPN
gujaf-286	370	28	.	.	PUNCT
gujaf-286	371	1	journal	journal	NOUN
gujaf-286	371	2	of	of	ADP
gujaf-286	371	3	accounting	accounting	NOUN
gujaf-286	371	4	and	and	CCONJ
gujaf-286	371	5	marketing	marketing	NOUN
gujaf-286	371	6	.	.	PUNCT
gujaf-286	372	1	ibrahim	ibrahim	PROPN
gujaf-286	372	2	,	,	PUNCT
gujaf-286	372	3	i.	i.	PROPN
gujaf-286	372	4	(	(	PUNCT
gujaf-286	372	5	2016	2016	NUM
gujaf-286	372	6	)	)	PUNCT
gujaf-286	372	7	.	.	PUNCT
gujaf-286	373	1	ownership	ownership	NOUN
gujaf-286	373	2	structure	structure	NOUN
gujaf-286	373	3	and	and	CCONJ
gujaf-286	373	4	dividend	dividend	NOUN
gujaf-286	373	5	policy	policy	NOUN
gujaf-286	373	6	of	of	ADP
gujaf-286	373	7	listed	list	VERB
gujaf-286	373	8	deposit	deposit	NOUN
gujaf-286	373	9	money	money	NOUN
gujaf-286	373	10	banks	bank	NOUN
gujaf-286	373	11	in	in	ADP
gujaf-286	373	12	nigeria	nigeria	PROPN
gujaf-286	373	13	:	:	PUNCT
gujaf-286	373	14	a	a	DET
gujaf-286	373	15	tobit	tobit	NOUN
gujaf-286	373	16	regression	regression	NOUN
gujaf-286	373	17	analysis	analysis	NOUN
gujaf-286	373	18	.	.	PUNCT
gujaf-286	374	1	international	international	ADJ
gujaf-286	374	2	journal	journal	NOUN
gujaf-286	374	3	of	of	ADP
gujaf-286	374	4	accounting	accounting	NOUN
gujaf-286	374	5	and	and	CCONJ
gujaf-286	374	6	financial	financial	ADJ
gujaf-286	374	7	reporting	reporting	NOUN
gujaf-286	374	8	,	,	PUNCT
gujaf-286	374	9	6(1	6(1	NUM
gujaf-286	374	10	)	)	PUNCT
gujaf-286	374	11	,	,	PUNCT
gujaf-286	374	12	118	118	NUM
gujaf-286	374	13	.	.	PUNCT
gujaf-286	375	1	ilaboya	ilaboya	PROPN
gujaf-286	375	2	,	,	PUNCT
gujaf-286	375	3	j.	j.	PROPN
gujaf-286	375	4	o.	o.	PROPN
gujaf-286	375	5	,	,	PUNCT
gujaf-286	375	6	&	&	CCONJ
gujaf-286	375	7	ohiokha	ohiokha	PROPN
gujaf-286	375	8	,	,	PUNCT
gujaf-286	375	9	f.	f.	PROPN
gujaf-286	375	10	i.	i.	PROPN
gujaf-286	375	11	(	(	PUNCT
gujaf-286	375	12	2014	2014	NUM
gujaf-286	375	13	)	)	PUNCT
gujaf-286	375	14	.	.	PUNCT
gujaf-286	376	1	audit	audit	NOUN
gujaf-286	376	2	firm	firm	ADJ
gujaf-286	376	3	characteristics	characteristic	NOUN
gujaf-286	376	4	and	and	CCONJ
gujaf-286	376	5	audit	audit	NOUN
gujaf-286	376	6	quality	quality	NOUN
gujaf-286	376	7	in	in	ADP
gujaf-286	376	8	nigeria	nigeria	PROPN
gujaf-286	376	9	.	.	PUNCT
gujaf-286	377	1	international	international	ADJ
gujaf-286	377	2	journal	journal	PROPN
gujaf-286	377	3	of	of	ADP
gujaf-286	377	4	business	business	NOUN
gujaf-286	377	5	and	and	CCONJ
gujaf-286	377	6	economics	economic	NOUN
gujaf-286	377	7	research	research	NOUN
gujaf-286	377	8	,	,	PUNCT
gujaf-286	377	9	3(5	3(5	NUM
gujaf-286	377	10	)	)	PUNCT
gujaf-286	377	11	,	,	PUNCT
gujaf-286	377	12	187	187	NUM
gujaf-286	377	13	-	-	SYM
gujaf-286	377	14	195	195	NUM
gujaf-286	377	15	.	.	PUNCT
gujaf-286	377	16	johl	johl	PROPN
gujaf-286	377	17	,	,	PUNCT
gujaf-286	377	18	s.	s.	PROPN
gujaf-286	377	19	k.	k.	PROPN
gujaf-286	377	20	,	,	PUNCT
gujaf-286	377	21	kaur	kaur	PROPN
gujaf-286	377	22	,	,	PUNCT
gujaf-286	377	23	s.	s.	PROPN
gujaf-286	377	24	,	,	PUNCT
gujaf-286	377	25	&	&	CCONJ
gujaf-286	377	26	cooper	cooper	PROPN
gujaf-286	377	27	,	,	PUNCT
gujaf-286	377	28	b.	b.	PROPN
gujaf-286	377	29	j.	j.	PROPN
gujaf-286	377	30	(	(	PUNCT
gujaf-286	377	31	2013	2013	NUM
gujaf-286	377	32	)	)	PUNCT
gujaf-286	377	33	.	.	PUNCT
gujaf-286	378	1	board	board	NOUN
gujaf-286	378	2	characteristics	characteristic	NOUN
gujaf-286	378	3	and	and	CCONJ
gujaf-286	378	4	firm	firm	ADJ
gujaf-286	378	5	performance	performance	NOUN
gujaf-286	378	6	:	:	PUNCT
gujaf-286	378	7	evidence	evidence	NOUN
gujaf-286	378	8	from	from	ADP
gujaf-286	378	9	malaysian	malaysian	ADJ
gujaf-286	378	10	public	public	ADJ
gujaf-286	378	11	listed	list	VERB
gujaf-286	378	12	firms	firm	NOUN
gujaf-286	378	13	.	.	PUNCT
gujaf-286	379	1	journal	journal	PROPN
gujaf-286	379	2	of	of	ADP
gujaf-286	379	3	economics	economic	NOUN
gujaf-286	379	4	,	,	PUNCT
gujaf-286	379	5	business	business	NOUN
gujaf-286	379	6	,	,	PUNCT
gujaf-286	379	7	and	and	CCONJ
gujaf-286	379	8	management	management	NOUN
gujaf-286	379	9	,	,	PUNCT
gujaf-286	379	10	3(2	3(2	NUM
gujaf-286	379	11	)	)	PUNCT
gujaf-286	379	12	.	.	PUNCT
gujaf-286	380	1	dechow	dechow	ADJ
gujaf-286	380	2	,	,	PUNCT
gujaf-286	380	3	p.m.	p.m.	NOUN
gujaf-286	380	4	,	,	PUNCT
gujaf-286	380	5	sloan	sloan	PROPN
gujaf-286	380	6	,	,	PUNCT
gujaf-286	380	7	r.	r.	PROPN
gujaf-286	380	8	g.	g.	PROPN
gujaf-286	380	9	,	,	PUNCT
gujaf-286	380	10	&	&	CCONJ
gujaf-286	380	11	sweeny	sweeny	PROPN
gujaf-286	380	12	,	,	PUNCT
gujaf-286	380	13	a.	a.	NOUN
gujaf-286	380	14	p.	p.	NOUN
gujaf-286	380	15	(	(	PUNCT
gujaf-286	380	16	1995	1995	NUM
gujaf-286	380	17	)	)	PUNCT
gujaf-286	380	18	.	.	PUNCT
gujaf-286	381	1	detecting	detect	VERB
gujaf-286	381	2	earnings	earning	NOUN
gujaf-286	381	3	management	management	NOUN
gujaf-286	381	4	,	,	PUNCT
gujaf-286	381	5	the	the	DET
gujaf-286	381	6	accounting	accounting	NOUN
gujaf-286	381	7	review	review	NOUN
gujaf-286	381	8	,	,	PUNCT
gujaf-286	381	9	70(2	70(2	PROPN
gujaf-286	381	10	)	)	PUNCT
gujaf-286	381	11	,	,	PUNCT
gujaf-286	381	12	193	193	NUM
gujaf-286	381	13	-	-	SYM
gujaf-286	381	14	225	225	NUM
gujaf-286	381	15	.	.	PUNCT
gujaf-286	382	1	mu’azu	mu’azu	NOUN
gujaf-286	382	2	,	,	PUNCT
gujaf-286	382	3	s.	s.	PROPN
gujaf-286	382	4	b.	b.	PROPN
gujaf-286	382	5	(	(	PUNCT
gujaf-286	382	6	2016	2016	NUM
gujaf-286	382	7	)	)	PUNCT
gujaf-286	382	8	.	.	PUNCT
gujaf-286	383	1	the	the	DET
gujaf-286	383	2	moderating	moderate	VERB
gujaf-286	383	3	effect	effect	NOUN
gujaf-286	383	4	of	of	ADP
gujaf-286	383	5	firm	firm	ADJ
gujaf-286	383	6	size	size	NOUN
gujaf-286	383	7	on	on	ADP
gujaf-286	383	8	the	the	DET
gujaf-286	383	9	relationship	relationship	NOUN
gujaf-286	383	10	between	between	ADP
gujaf-286	383	11	board	board	NOUN
gujaf-286	383	12	structure	structure	NOUN
gujaf-286	383	13	and	and	CCONJ
gujaf-286	383	14	financial	financial	ADJ
gujaf-286	383	15	performance	performance	NOUN
gujaf-286	383	16	of	of	ADP
gujaf-286	383	17	deposit	deposit	NOUN
gujaf-286	383	18	money	money	NOUN
gujaf-286	383	19	banks	bank	NOUN
gujaf-286	383	20	in	in	ADP
gujaf-286	383	21	nigeria	nigeria	PROPN
gujaf-286	383	22	.	.	PUNCT
gujaf-286	384	1	sahel	sahel	PROPN
gujaf-286	384	2	analyst	analyst	NOUN
gujaf-286	384	3	:	:	PUNCT
gujaf-286	384	4	issn	issn	PROPN
gujaf-286	384	5	1117	1117	NUM
gujaf-286	384	6	-	-	SYM
gujaf-286	384	7	4668	4668	NUM
gujaf-286	384	8	.	.	PUNCT
gujaf-286	385	1	101	101	NUM
gujaf-286	385	2	-	-	SYM
gujaf-286	385	3	115	115	NUM
gujaf-286	385	4	.	.	PUNCT
gujaf-286	386	1	nodeh	nodeh	PROPN
gujaf-286	386	2	,	,	PUNCT
gujaf-286	386	3	f.	f.	PROPN
gujaf-286	386	4	m.	m.	PROPN
gujaf-286	386	5	,	,	PUNCT
gujaf-286	386	6	anuar	anuar	PROPN
gujaf-286	386	7	,	,	PUNCT
gujaf-286	386	8	m.	m.	NOUN
gujaf-286	386	9	a.	a.	PROPN
gujaf-286	386	10	,	,	PUNCT
gujaf-286	386	11	ramakrishnan	ramakrishnan	PROPN
gujaf-286	386	12	,	,	PUNCT
gujaf-286	386	13	s.	s.	PROPN
gujaf-286	386	14	,	,	PUNCT
gujaf-286	386	15	rafatnia	rafatnia	NOUN
gujaf-286	386	16	,	,	PUNCT
gujaf-286	386	17	a.	a.	NOUN
gujaf-286	386	18	a.	a.	PROPN
gujaf-286	386	19	,	,	PUNCT
gujaf-286	386	20	&	&	CCONJ
gujaf-286	386	21	nodeh	nodeh	PROPN
gujaf-286	386	22	,	,	PUNCT
gujaf-286	386	23	a.	a.	NOUN
gujaf-286	386	24	m.	m.	NOUN
gujaf-286	386	25	(	(	PUNCT
gujaf-286	386	26	2015	2015	NUM
gujaf-286	386	27	)	)	PUNCT
gujaf-286	386	28	.	.	PUNCT
gujaf-286	387	1	mediating	mediate	VERB
gujaf-286	387	2	risk	risk	NOUN
gujaf-286	387	3	taking	take	VERB
gujaf-286	387	4	on	on	ADP
gujaf-286	387	5	relationship	relationship	NOUN
gujaf-286	387	6	between	between	ADP
gujaf-286	387	7	board	board	NOUN
gujaf-286	387	8	structure	structure	NOUN
gujaf-286	387	9	determinants	determinant	NOUN
gujaf-286	387	10	and	and	CCONJ
gujaf-286	387	11	banks	bank	NOUN
gujaf-286	387	12	financial	financial	ADJ
gujaf-286	387	13	performance	performance	NOUN
gujaf-286	387	14	.	.	PUNCT
gujaf-286	388	1	asian	asian	ADJ
gujaf-286	388	2	social	social	ADJ
gujaf-286	388	3	science	science	NOUN
gujaf-286	388	4	,	,	PUNCT
gujaf-286	388	5	11(23	11(23	NOUN
gujaf-286	388	6	)	)	PUNCT
gujaf-286	388	7	,	,	PUNCT
gujaf-286	388	8	96	96	NUM
gujaf-286	388	9	.	.	PUNCT
gujaf-286	389	1	nodeh	nodeh	PROPN
gujaf-286	389	2	,	,	PUNCT
gujaf-286	389	3	f.	f.	PROPN
gujaf-286	389	4	m.	m.	PROPN
gujaf-286	389	5	,	,	PUNCT
gujaf-286	389	6	anuar	anuar	PROPN
gujaf-286	389	7	,	,	PUNCT
gujaf-286	389	8	m.	m.	NOUN
gujaf-286	389	9	a.	a.	PROPN
gujaf-286	389	10	,	,	PUNCT
gujaf-286	389	11	ramakrishnan	ramakrishnan	PROPN
gujaf-286	389	12	,	,	PUNCT
gujaf-286	389	13	s.	s.	PROPN
gujaf-286	389	14	,	,	PUNCT
gujaf-286	389	15	&	&	CCONJ
gujaf-286	389	16	raftnia	raftnia	PROPN
gujaf-286	389	17	,	,	PUNCT
gujaf-286	389	18	a.	a.	NOUN
gujaf-286	389	19	a.	a.	NOUN
gujaf-286	389	20	(	(	PUNCT
gujaf-286	389	21	2016	2016	NUM
gujaf-286	389	22	)	)	PUNCT
gujaf-286	389	23	.	.	PUNCT
gujaf-286	390	1	the	the	DET
gujaf-286	390	2	effect	effect	NOUN
gujaf-286	390	3	of	of	ADP
gujaf-286	390	4	board	board	NOUN
gujaf-286	390	5	structure	structure	NOUN
gujaf-286	390	6	on	on	ADP
gujaf-286	390	7	banks	bank	NOUN
gujaf-286	390	8	financial	financial	ADJ
gujaf-286	390	9	performance	performance	NOUN
gujaf-286	390	10	by	by	ADP
gujaf-286	390	11	moderating	moderate	VERB
gujaf-286	390	12	firm	firm	ADJ
gujaf-286	390	13	size	size	NOUN
gujaf-286	390	14	.	.	PUNCT
gujaf-286	391	1	mediterranean	mediterranean	PROPN
gujaf-286	391	2	journal	journal	PROPN
gujaf-286	391	3	of	of	ADP
gujaf-286	391	4	social	social	ADJ
gujaf-286	391	5	sciences	science	NOUN
gujaf-286	391	6	,	,	PUNCT
gujaf-286	391	7	7(1	7(1	NUM
gujaf-286	391	8	)	)	PUNCT
gujaf-286	391	9	,	,	PUNCT
gujaf-286	391	10	258	258	NUM
gujaf-286	391	11	-263	-263	PROPN
gujaf-286	391	12	.	.	PUNCT
gujaf-286	392	1	ntim	ntim	PROPN
gujaf-286	392	2	,	,	PUNCT
gujaf-286	392	3	c.	c.	PROPN
gujaf-286	392	4	g.	g.	PROPN
gujaf-286	392	5	,	,	PUNCT
gujaf-286	392	6	lindop	lindop	PROPN
gujaf-286	392	7	,	,	PUNCT
gujaf-286	392	8	s.	s.	PROPN
gujaf-286	392	9	,	,	PUNCT
gujaf-286	392	10	&	&	CCONJ
gujaf-286	392	11	thomas	thomas	PROPN
gujaf-286	392	12	,	,	PUNCT
gujaf-286	392	13	d.	d.	PROPN
gujaf-286	392	14	a.	a.	PROPN
gujaf-286	392	15	(	(	PUNCT
gujaf-286	392	16	2013	2013	NUM
gujaf-286	392	17	)	)	PUNCT
gujaf-286	392	18	.	.	PUNCT
gujaf-286	393	1	corporate	corporate	ADJ
gujaf-286	393	2	governance	governance	NOUN
gujaf-286	393	3	and	and	CCONJ
gujaf-286	393	4	risk	risk	NOUN
gujaf-286	393	5	reporting	reporting	NOUN
gujaf-286	393	6	in	in	ADP
gujaf-286	393	7	south	south	PROPN
gujaf-286	393	8	africa	africa	PROPN
gujaf-286	393	9	:	:	PUNCT
gujaf-286	393	10	a	a	DET
gujaf-286	393	11	study	study	NOUN
gujaf-286	393	12	of	of	ADP
gujaf-286	393	13	corporate	corporate	ADJ
gujaf-286	393	14	risk	risk	NOUN
gujaf-286	393	15	disclosures	disclosure	NOUN
gujaf-286	393	16	in	in	ADP
gujaf-286	393	17	the	the	DET
gujaf-286	393	18	pre	pre	NOUN
gujaf-286	393	19	and	and	CCONJ
gujaf-286	393	20	post-2007/2008	post-2007/2008	NOUN
gujaf-286	393	21	global	global	ADJ
gujaf-286	393	22	financial	financial	ADJ
gujaf-286	393	23	crisis	crisis	NOUN
gujaf-286	393	24	periods	period	NOUN
gujaf-286	393	25	.	.	PUNCT
gujaf-286	394	1	international	international	ADJ
gujaf-286	394	2	review	review	NOUN
gujaf-286	394	3	of	of	ADP
gujaf-286	394	4	financial	financial	ADJ
gujaf-286	394	5	analysis	analysis	NOUN
gujaf-286	394	6	,	,	PUNCT
gujaf-286	394	7	30(0	30(0	NUM
gujaf-286	394	8	)	)	PUNCT
gujaf-286	394	9	,	,	PUNCT
gujaf-286	394	10	363383	363383	NUM
gujaf-286	394	11	.	.	PUNCT
gujaf-286	395	1	obaje	obaje	NOUN
gujaf-286	395	2	,	,	PUNCT
gujaf-286	395	3	s.	s.	PROPN
gujaf-286	395	4	o.	o.	PROPN
gujaf-286	395	5	,	,	PUNCT
gujaf-286	395	6	ogiugo	ogiugo	PROPN
gujaf-286	395	7	,	,	PUNCT
gujaf-286	395	8	h.	h.	PROPN
gujaf-286	395	9	o.	o.	PROPN
gujaf-286	395	10	,	,	PUNCT
gujaf-286	395	11	&	&	CCONJ
gujaf-286	395	12	adesuy	adesuy	NOUN
gujaf-286	395	13	,	,	PUNCT
gujaf-286	395	14	i.	i.	PROPN
gujaf-286	395	15	o.	o.	PROPN
gujaf-286	395	16	(	(	PUNCT
gujaf-286	395	17	2021	2021	NUM
gujaf-286	395	18	)	)	PUNCT
gujaf-286	395	19	corporate	corporate	ADJ
gujaf-286	395	20	governance	governance	NOUN
gujaf-286	395	21	mechanisms	mechanism	NOUN
gujaf-286	395	22	and	and	CCONJ
gujaf-286	395	23	financial	financial	ADJ
gujaf-286	395	24	reporting	reporting	NOUN
gujaf-286	395	25	quality	quality	NOUN
gujaf-286	395	26	of	of	ADP
gujaf-286	395	27	listed	list	VERB
gujaf-286	395	28	commercial	commercial	ADJ
gujaf-286	395	29	banks	bank	NOUN
gujaf-286	395	30	in	in	ADP
gujaf-286	395	31	nigeria	nigeria	PROPN
gujaf-286	395	32	.	.	PUNCT
gujaf-286	396	1	insights	insight	NOUN
gujaf-286	396	2	into	into	ADP
gujaf-286	396	3	regional	regional	ADJ
gujaf-286	396	4	development	development	NOUN
gujaf-286	396	5	,	,	PUNCT
gujaf-286	396	6	3(1	3(1	NUM
gujaf-286	396	7	)	)	PUNCT
gujaf-286	396	8	,	,	PUNCT
gujaf-286	396	9	136	136	NUM
gujaf-286	396	10	-	-	SYM
gujaf-286	396	11	146	146	NUM
gujaf-286	396	12	.	.	PUNCT
gujaf-286	397	1	ogbaisi	ogbaisi	PROPN
gujaf-286	397	2	,	,	PUNCT
gujaf-286	397	3	s.	s.	PROPN
gujaf-286	397	4	a.	a.	PROPN
gujaf-286	397	5	,	,	PUNCT
gujaf-286	397	6	areo	areo	PROPN
gujaf-286	397	7	,	,	PUNCT
gujaf-286	397	8	a.	a.	PROPN
gujaf-286	397	9	b.	b.	PROPN
gujaf-286	397	10	,	,	PUNCT
gujaf-286	397	11	&	&	CCONJ
gujaf-286	397	12	omotayo	omotayo	VERB
gujaf-286	397	13	,	,	PUNCT
gujaf-286	397	14	v.	v.	ADP
gujaf-286	397	15	a.	a.	NOUN
gujaf-286	397	16	(	(	PUNCT
gujaf-286	397	17	2019	2019	NUM
gujaf-286	397	18	)	)	PUNCT
gujaf-286	397	19	.	.	PUNCT
gujaf-286	398	1	board	board	NOUN
gujaf-286	398	2	attributes	attribute	NOUN
gujaf-286	398	3	and	and	CCONJ
gujaf-286	398	4	quality	quality	NOUN
gujaf-286	398	5	of	of	ADP
gujaf-286	398	6	financial	financial	ADJ
gujaf-286	398	7	reporting	reporting	NOUN
gujaf-286	398	8	in	in	ADP
gujaf-286	398	9	nigerian	nigerian	ADJ
gujaf-286	398	10	companies	company	NOUN
gujaf-286	398	11	:	:	PUNCT
gujaf-286	398	12	an	an	DET
gujaf-286	398	13	empirical	empirical	ADJ
gujaf-286	398	14	evidence	evidence	NOUN
gujaf-286	398	15	.	.	PUNCT
gujaf-286	399	1	malaysian	malaysian	PROPN
gujaf-286	399	2	e	e	PROPN
gujaf-286	399	3	commerce	commerce	PROPN
gujaf-286	399	4	journal	journal	PROPN
gujaf-286	399	5	(	(	PUNCT
gujaf-286	399	6	mecj)3(2	mecj)3(2	PROPN
gujaf-286	399	7	)	)	PUNCT
gujaf-286	399	8	,	,	PUNCT
gujaf-286	399	9	01	01	NUM
gujaf-286	399	10	-	-	SYM
gujaf-286	399	11	05	05	NUM
gujaf-286	399	12	.	.	PUNCT
gujaf-286	400	1	http://www.seegor/news/testmony/090903tswnd	http://www.seegor/news/testmony/090903tswnd	PROPN
gujaf-286	400	2	gusau	gusau	PROPN
gujaf-286	400	3	journal	journal	PROPN
gujaf-286	400	4	of	of	ADP
gujaf-286	400	5	accounting	accounting	NOUN
gujaf-286	400	6	and	and	CCONJ
gujaf-286	400	7	finance	finance	NOUN
gujaf-286	400	8	,	,	PUNCT
gujaf-286	400	9	vol	vol	NOUN
gujaf-286	400	10	.	.	PROPN
gujaf-286	400	11	5	5	NUM
gujaf-286	400	12	,	,	PUNCT
gujaf-286	400	13	issue	issue	NOUN
gujaf-286	400	14	1	1	NUM
gujaf-286	400	15	,	,	PUNCT
gujaf-286	400	16	april	april	PROPN
gujaf-286	400	17	,	,	PUNCT
gujaf-286	400	18	2024	2024	NUM
gujaf-286	400	19	278	278	NUM
gujaf-286	400	20	pourabdolahiantehrani	pourabdolahiantehrani	NOUN
gujaf-286	400	21	,	,	PUNCT
gujaf-286	400	22	r.	r.	PROPN
gujaf-286	400	23	,	,	PUNCT
gujaf-286	400	24	&	&	CCONJ
gujaf-286	400	25	kordlouie	kordlouie	PROPN
gujaf-286	400	26	,	,	PUNCT
gujaf-286	400	27	h.	h.	PROPN
gujaf-286	400	28	(	(	PUNCT
gujaf-286	400	29	2019	2019	NUM
gujaf-286	400	30	)	)	PUNCT
gujaf-286	400	31	.	.	PUNCT
gujaf-286	401	1	the	the	DET
gujaf-286	401	2	importance	importance	NOUN
gujaf-286	401	3	of	of	ADP
gujaf-286	401	4	financial	financial	ADJ
gujaf-286	401	5	reporting	reporting	NOUN
gujaf-286	401	6	quality	quality	NOUN
gujaf-286	401	7	in	in	ADP
gujaf-286	401	8	dividend	dividend	NOUN
gujaf-286	401	9	considering	consider	VERB
gujaf-286	401	10	the	the	DET
gujaf-286	401	11	company	company	NOUN
gujaf-286	401	12	’s	’s	PART
gujaf-286	401	13	growth	growth	NOUN
gujaf-286	401	14	.	.	PUNCT
gujaf-286	402	1	betriebswirtschaftliche	betriebswirtschaftliche	PROPN
gujaf-286	402	2	forschung	forschung	VERB
gujaf-286	402	3	und	und	ADV
gujaf-286	402	4	praxis	praxis	ADJ
gujaf-286	402	5	,	,	PUNCT
gujaf-286	402	6	10(1	10(1	NUM
gujaf-286	402	7	)	)	PUNCT
gujaf-286	402	8	.	.	PUNCT
gujaf-286	403	1	https://doi.org/10.29252/bfup.10.1.10	https://doi.org/10.29252/bfup.10.1.10	PROPN
gujaf-286	403	2	sanda	sanda	PROPN
gujaf-286	403	3	,	,	PUNCT
gujaf-286	403	4	a.	a.	PROPN
gujaf-286	403	5	,	,	PUNCT
gujaf-286	403	6	garba	garba	PROPN
gujaf-286	403	7	,	,	PUNCT
gujaf-286	403	8	t.	t.	PROPN
gujaf-286	403	9	,	,	PUNCT
gujaf-286	403	10	&	&	CCONJ
gujaf-286	403	11	mikailu	mikailu	PROPN
gujaf-286	403	12	,	,	PUNCT
gujaf-286	403	13	a.	a.	PROPN
gujaf-286	403	14	s.	s.	PROPN
gujaf-286	403	15	(	(	PUNCT
gujaf-286	403	16	2011	2011	NUM
gujaf-286	403	17	)	)	PUNCT
gujaf-286	403	18	.	.	PUNCT
gujaf-286	404	1	board	board	NOUN
gujaf-286	404	2	independence	independence	NOUN
gujaf-286	404	3	and	and	CCONJ
gujaf-286	404	4	firm	firm	ADJ
gujaf-286	404	5	financial	financial	ADJ
gujaf-286	404	6	performance	performance	NOUN
gujaf-286	404	7	:	:	PUNCT
gujaf-286	404	8	evidence	evidence	NOUN
gujaf-286	404	9	from	from	ADP
gujaf-286	404	10	nigeria	nigeria	PROPN
gujaf-286	404	11	:	:	PUNCT
gujaf-286	404	12	african	african	PROPN
gujaf-286	404	13	economic	economic	ADJ
gujaf-286	404	14	research	research	NOUN
gujaf-286	404	15	consortium	consortium	PROPN
gujaf-286	404	16	.	.	PUNCT
gujaf-286	405	1	serrasqueiro	serrasqueiro	PROPN
gujaf-286	405	2	,	,	PUNCT
gujaf-286	405	3	z.	z.	PROPN
gujaf-286	405	4	s.	s.	PROPN
gujaf-286	405	5	,	,	PUNCT
gujaf-286	405	6	&	&	CCONJ
gujaf-286	405	7	nunes	nunes	PROPN
gujaf-286	405	8	,	,	PUNCT
gujaf-286	405	9	p.	p.	NOUN
gujaf-286	405	10	m.	m.	NOUN
gujaf-286	405	11	(	(	PUNCT
gujaf-286	405	12	2008	2008	NUM
gujaf-286	405	13	)	)	PUNCT
gujaf-286	405	14	.	.	PUNCT
gujaf-286	406	1	performance	performance	NOUN
gujaf-286	406	2	and	and	CCONJ
gujaf-286	406	3	size	size	NOUN
gujaf-286	406	4	:	:	PUNCT
gujaf-286	406	5	empirical	empirical	ADJ
gujaf-286	406	6	evidence	evidence	NOUN
gujaf-286	406	7	from	from	ADP
gujaf-286	406	8	portuguese	portuguese	ADJ
gujaf-286	406	9	smes	sme	NOUN
gujaf-286	406	10	.	.	PUNCT
gujaf-286	407	1	small	small	ADJ
gujaf-286	407	2	business	business	NOUN
gujaf-286	407	3	economics	economic	NOUN
gujaf-286	407	4	,	,	PUNCT
gujaf-286	407	5	31(2	31(2	NUM
gujaf-286	407	6	)	)	PUNCT
gujaf-286	407	7	,	,	PUNCT
gujaf-286	407	8	195217	195217	NUM
gujaf-286	407	9	.	.	PUNCT
gujaf-286	408	1	shukeri	shukeri	PROPN
gujaf-286	408	2	,	,	PUNCT
gujaf-286	408	3	s.	s.	PROPN
gujaf-286	408	4	n.	n.	PROPN
gujaf-286	408	5	,	,	PUNCT
gujaf-286	408	6	shin	shin	PROPN
gujaf-286	408	7	,	,	PUNCT
gujaf-286	408	8	o.	o.	PROPN
gujaf-286	408	9	w.	w.	PROPN
gujaf-286	408	10	,	,	PUNCT
gujaf-286	408	11	&	&	CCONJ
gujaf-286	408	12	shaari	shaari	PROPN
gujaf-286	408	13	,	,	PUNCT
gujaf-286	408	14	m.	m.	PROPN
gujaf-286	408	15	s.	s.	PROPN
gujaf-286	408	16	(	(	PUNCT
gujaf-286	408	17	2012	2012	NUM
gujaf-286	408	18	)	)	PUNCT
gujaf-286	408	19	.	.	PUNCT
gujaf-286	409	1	does	do	AUX
gujaf-286	409	2	board	board	PROPN
gujaf-286	409	3	of	of	ADP
gujaf-286	409	4	director	director	NOUN
gujaf-286	409	5	’s	’s	PART
gujaf-286	409	6	characteristics	characteristic	NOUN
gujaf-286	409	7	affect	affect	VERB
gujaf-286	409	8	firm	firm	ADJ
gujaf-286	409	9	performance	performance	NOUN
gujaf-286	409	10	?	?	PUNCT
gujaf-286	410	1	evidence	evidence	NOUN
gujaf-286	410	2	from	from	ADP
gujaf-286	410	3	malaysian	malaysian	ADJ
gujaf-286	410	4	public	public	ADJ
gujaf-286	410	5	listed	list	VERB
gujaf-286	410	6	companies	company	NOUN
gujaf-286	410	7	.	.	PUNCT
gujaf-286	411	1	international	international	ADJ
gujaf-286	411	2	business	business	NOUN
gujaf-286	411	3	research	research	NOUN
gujaf-286	411	4	,	,	PUNCT
gujaf-286	411	5	5(9	5(9	NUM
gujaf-286	411	6	)	)	PUNCT
gujaf-286	411	7	,	,	PUNCT
gujaf-286	411	8	120	120	NUM
gujaf-286	411	9	.	.	X
gujaf-286	411	10	verdi	verdi	PROPN
gujaf-286	411	11	,	,	PUNCT
gujaf-286	411	12	r.	r.	PROPN
gujaf-286	411	13	s.	s.	PROPN
gujaf-286	411	14	(	(	PUNCT
gujaf-286	411	15	2006	2006	NUM
gujaf-286	411	16	)	)	PUNCT
gujaf-286	411	17	.	.	PUNCT
gujaf-286	412	1	financial	financial	ADJ
gujaf-286	412	2	reporting	reporting	NOUN
gujaf-286	412	3	quality	quality	NOUN
gujaf-286	412	4	and	and	CCONJ
gujaf-286	412	5	investment	investment	NOUN
gujaf-286	412	6	efficiency	efficiency	NOUN
gujaf-286	412	7	.	.	PUNCT
gujaf-286	413	1	the	the	DET
gujaf-286	413	2	wharton	wharton	PROPN
gujaf-286	413	3	school	school	PROPN
gujaf-286	413	4	university	university	PROPN
gujaf-286	413	5	of	of	ADP
gujaf-286	413	6	pennsylvania	pennsylvania	PROPN
gujaf-286	413	7	.	.	PUNCT
gujaf-286	414	1	https://doi.org/10.29252/bfup.10.1.10	https://doi.org/10.29252/bfup.10.1.10	VERB