id	sid	tid	token	lemma	pos
gujaf-325	1	1	gusau	gusau	PROPN
gujaf-325	1	2	journal	journal	NOUN
gujaf-325	1	3	of	of	ADP
gujaf-325	1	4	accounting	accounting	NOUN
gujaf-325	1	5	and	and	CCONJ
gujaf-325	1	6	finance	finance	NOUN
gujaf-325	1	7	,	,	PUNCT
gujaf-325	1	8	vol	vol	NOUN
gujaf-325	1	9	.	.	PROPN
gujaf-325	1	10	5	5	NUM
gujaf-325	1	11	,	,	PUNCT
gujaf-325	1	12	issue	issue	NOUN
gujaf-325	1	13	2	2	NUM
gujaf-325	1	14	,	,	PUNCT
gujaf-325	1	15	october	october	PROPN
gujaf-325	1	16	,	,	PUNCT
gujaf-325	1	17	2024	2024	NUM
gujaf-325	1	18	i	i	PRON
gujaf-325	1	19	gusau	gusau	PROPN
gujaf-325	1	20	journal	journal	NOUN
gujaf-325	1	21	of	of	ADP
gujaf-325	1	22	accounting	accounting	NOUN
gujaf-325	1	23	and	and	CCONJ
gujaf-325	1	24	finance	finance	NOUN
gujaf-325	1	25	(	(	PUNCT
gujaf-325	1	26	gujaf	gujaf	NOUN
gujaf-325	1	27	)	)	PUNCT
gujaf-325	1	28	vol	vol	NOUN
gujaf-325	1	29	.	.	NOUN
gujaf-325	2	1	5	5	NUM
gujaf-325	2	2	issue	issue	NOUN
gujaf-325	2	3	2	2	NUM
gujaf-325	2	4	,	,	PUNCT
gujaf-325	2	5	october	october	PROPN
gujaf-325	2	6	,	,	PUNCT
gujaf-325	2	7	2024	2024	NUM
gujaf-325	2	8	issn	issn	X
gujaf-325	2	9	:	:	PUNCT
gujaf-325	2	10	2756	2756	NUM
gujaf-325	2	11	-	-	PUNCT
gujaf-325	2	12	665x	665x	NOUN
gujaf-325	2	13	a	a	DET
gujaf-325	2	14	publication	publication	NOUN
gujaf-325	2	15	of	of	ADP
gujaf-325	2	16	department	department	NOUN
gujaf-325	2	17	of	of	ADP
gujaf-325	2	18	accounting	accounting	NOUN
gujaf-325	2	19	and	and	CCONJ
gujaf-325	2	20	finance	finance	NOUN
gujaf-325	2	21	,	,	PUNCT
gujaf-325	2	22	faculty	faculty	NOUN
gujaf-325	2	23	of	of	ADP
gujaf-325	2	24	management	management	NOUN
gujaf-325	2	25	and	and	CCONJ
gujaf-325	2	26	social	social	ADJ
gujaf-325	2	27	sciences	science	NOUN
gujaf-325	2	28	,	,	PUNCT
gujaf-325	2	29	federal	federal	ADJ
gujaf-325	2	30	university	university	NOUN
gujaf-325	2	31	gusau	gusau	NOUN
gujaf-325	2	32	,	,	PUNCT
gujaf-325	2	33	zamfara	zamfara	PROPN
gujaf-325	2	34	state	state	PROPN
gujaf-325	2	35	-nigeria	-nigeria	PROPN
gujaf-325	2	36	gusau	gusau	ADJ
gujaf-325	2	37	journal	journal	NOUN
gujaf-325	2	38	of	of	ADP
gujaf-325	2	39	accounting	accounting	NOUN
gujaf-325	2	40	and	and	CCONJ
gujaf-325	2	41	finance	finance	NOUN
gujaf-325	2	42	,	,	PUNCT
gujaf-325	2	43	vol	vol	NOUN
gujaf-325	2	44	.	.	PROPN
gujaf-325	2	45	5	5	NUM
gujaf-325	2	46	,	,	PUNCT
gujaf-325	2	47	issue	issue	NOUN
gujaf-325	2	48	2	2	NUM
gujaf-325	2	49	,	,	PUNCT
gujaf-325	2	50	october	october	PROPN
gujaf-325	2	51	,	,	PUNCT
gujaf-325	2	52	2024	2024	NUM
gujaf-325	2	53	ii	ii	NUM
gujaf-325	2	54	©	©	PROPN
gujaf-325	2	55	department	department	PROPN
gujaf-325	2	56	of	of	ADP
gujaf-325	2	57	accounting	accounting	NOUN
gujaf-325	2	58	and	and	CCONJ
gujaf-325	2	59	finance	finance	NOUN
gujaf-325	2	60	vol	vol	NOUN
gujaf-325	2	61	.	.	PUNCT
gujaf-325	2	62	5	5	NUM
gujaf-325	2	63	issue	issue	NOUN
gujaf-325	2	64	2	2	NUM
gujaf-325	2	65	october	october	PROPN
gujaf-325	2	66	,	,	PUNCT
gujaf-325	2	67	2024	2024	NUM
gujaf-325	2	68	issn	issn	X
gujaf-325	2	69	:	:	PUNCT
gujaf-325	2	70	2756	2756	NUM
gujaf-325	2	71	-	-	PUNCT
gujaf-325	2	72	665x	665x	NOUN
gujaf-325	2	73	a	a	DET
gujaf-325	2	74	publication	publication	NOUN
gujaf-325	2	75	of	of	ADP
gujaf-325	2	76	department	department	NOUN
gujaf-325	2	77	of	of	ADP
gujaf-325	2	78	accounting	accounting	NOUN
gujaf-325	2	79	and	and	CCONJ
gujaf-325	2	80	finance	finance	NOUN
gujaf-325	2	81	,	,	PUNCT
gujaf-325	2	82	faculty	faculty	NOUN
gujaf-325	2	83	of	of	ADP
gujaf-325	2	84	management	management	NOUN
gujaf-325	2	85	and	and	CCONJ
gujaf-325	2	86	social	social	ADJ
gujaf-325	2	87	sciences	science	NOUN
gujaf-325	2	88	,	,	PUNCT
gujaf-325	2	89	federal	federal	ADJ
gujaf-325	2	90	university	university	NOUN
gujaf-325	2	91	gusau	gusau	NOUN
gujaf-325	2	92	,	,	PUNCT
gujaf-325	2	93	zamfara	zamfara	PROPN
gujaf-325	2	94	state	state	NOUN
gujaf-325	2	95	-nigeria	-nigeria	PROPN
gujaf-325	2	96	all	all	DET
gujaf-325	2	97	rights	right	NOUN
gujaf-325	2	98	reserved	reserve	VERB
gujaf-325	2	99	except	except	SCONJ
gujaf-325	2	100	for	for	ADP
gujaf-325	2	101	academic	academic	ADJ
gujaf-325	2	102	purposes	purpose	NOUN
gujaf-325	2	103	no	no	DET
gujaf-325	2	104	part	part	NOUN
gujaf-325	2	105	or	or	CCONJ
gujaf-325	2	106	whole	whole	NOUN
gujaf-325	2	107	of	of	ADP
gujaf-325	2	108	this	this	DET
gujaf-325	2	109	publication	publication	NOUN
gujaf-325	2	110	is	be	AUX
gujaf-325	2	111	allowed	allow	VERB
gujaf-325	2	112	to	to	PART
gujaf-325	2	113	be	be	AUX
gujaf-325	2	114	reproduced	reproduce	VERB
gujaf-325	2	115	,	,	PUNCT
gujaf-325	2	116	stored	store	VERB
gujaf-325	2	117	in	in	ADP
gujaf-325	2	118	a	a	DET
gujaf-325	2	119	retrieval	retrieval	NOUN
gujaf-325	2	120	system	system	NOUN
gujaf-325	2	121	or	or	CCONJ
gujaf-325	2	122	transmitted	transmit	VERB
gujaf-325	2	123	in	in	ADP
gujaf-325	2	124	any	any	DET
gujaf-325	2	125	form	form	NOUN
gujaf-325	2	126	or	or	CCONJ
gujaf-325	2	127	by	by	ADP
gujaf-325	2	128	any	any	DET
gujaf-325	2	129	means	mean	NOUN
gujaf-325	2	130	be	be	AUX
gujaf-325	2	131	it	it	PRON
gujaf-325	2	132	mechanical	mechanical	ADJ
gujaf-325	2	133	,	,	PUNCT
gujaf-325	2	134	electrical	electrical	ADJ
gujaf-325	2	135	,	,	PUNCT
gujaf-325	2	136	photocopying	photocopying	NOUN
gujaf-325	2	137	,	,	PUNCT
gujaf-325	2	138	recording	recording	NOUN
gujaf-325	2	139	or	or	CCONJ
gujaf-325	2	140	otherwise	otherwise	ADV
gujaf-325	2	141	,	,	PUNCT
gujaf-325	2	142	without	without	ADP
gujaf-325	2	143	prior	prior	ADJ
gujaf-325	2	144	permission	permission	NOUN
gujaf-325	2	145	of	of	ADP
gujaf-325	2	146	the	the	DET
gujaf-325	2	147	copyright	copyright	NOUN
gujaf-325	2	148	owner	owner	NOUN
gujaf-325	2	149	.	.	PUNCT
gujaf-325	3	1	published	publish	VERB
gujaf-325	3	2	and	and	CCONJ
gujaf-325	3	3	printed	print	VERB
gujaf-325	3	4	by	by	ADP
gujaf-325	3	5	:	:	PUNCT
gujaf-325	3	6	ahmadu	ahmadu	PROPN
gujaf-325	3	7	bello	bello	PROPN
gujaf-325	3	8	university	university	PROPN
gujaf-325	3	9	press	press	NOUN
gujaf-325	3	10	limited	limit	VERB
gujaf-325	3	11	,	,	PUNCT
gujaf-325	3	12	zaria	zaria	PROPN
gujaf-325	3	13	kaduna	kaduna	PROPN
gujaf-325	3	14	state	state	PROPN
gujaf-325	3	15	,	,	PUNCT
gujaf-325	3	16	nigeria	nigeria	PROPN
gujaf-325	3	17	.	.	PUNCT
gujaf-325	4	1	tel	tel	ADP
gujaf-325	4	2	:	:	PUNCT
gujaf-325	4	3	08065949711	08065949711	NUM
gujaf-325	4	4	,	,	PUNCT
gujaf-325	4	5	069	069	NUM
gujaf-325	4	6	-	-	SYM
gujaf-325	4	7	879121	879121	NUM
gujaf-325	4	8	e	e	NOUN
gujaf-325	4	9	-	-	NOUN
gujaf-325	4	10	mail	mail	NOUN
gujaf-325	4	11	:	:	PUNCT
gujaf-325	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-325	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-325	5	1	website	website	NOUN
gujaf-325	5	2	:	:	PUNCT
gujaf-325	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-325	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-325	5	5	gusau	gusau	PROPN
gujaf-325	5	6	journal	journal	PROPN
gujaf-325	5	7	of	of	ADP
gujaf-325	5	8	accounting	accounting	NOUN
gujaf-325	5	9	and	and	CCONJ
gujaf-325	5	10	finance	finance	NOUN
gujaf-325	5	11	,	,	PUNCT
gujaf-325	5	12	vol	vol	NOUN
gujaf-325	5	13	.	.	PROPN
gujaf-325	5	14	5	5	NUM
gujaf-325	5	15	,	,	PUNCT
gujaf-325	5	16	issue	issue	NOUN
gujaf-325	5	17	2	2	NUM
gujaf-325	5	18	,	,	PUNCT
gujaf-325	5	19	october	october	PROPN
gujaf-325	5	20	,	,	PUNCT
gujaf-325	5	21	2024	2024	NUM
gujaf-325	5	22	iii	iii	NUM
gujaf-325	5	23	editorial	editorial	PROPN
gujaf-325	5	24	board	board	NOUN
gujaf-325	5	25	editor	editor	NOUN
gujaf-325	5	26	-	-	PUNCT
gujaf-325	5	27	in	in	ADP
gujaf-325	5	28	-	-	PUNCT
gujaf-325	5	29	chief	chief	NOUN
gujaf-325	5	30	:	:	PUNCT
gujaf-325	5	31	prof	prof	PROPN
gujaf-325	5	32	.	.	PUNCT
gujaf-325	5	33	shehu	shehu	PROPN
gujaf-325	5	34	usman	usman	PROPN
gujaf-325	5	35	hassan	hassan	PROPN
gujaf-325	5	36	department	department	PROPN
gujaf-325	5	37	of	of	ADP
gujaf-325	5	38	accounting	accounting	PROPN
gujaf-325	5	39	,	,	PUNCT
gujaf-325	5	40	federal	federal	ADJ
gujaf-325	5	41	university	university	PROPN
gujaf-325	5	42	of	of	ADP
gujaf-325	5	43	kashere	kashere	PROPN
gujaf-325	5	44	,	,	PUNCT
gujaf-325	5	45	gombe	gombe	ADJ
gujaf-325	5	46	state	state	NOUN
gujaf-325	5	47	.	.	PUNCT
gujaf-325	6	1	associate	associate	NOUN
gujaf-325	6	2	editor	editor	NOUN
gujaf-325	6	3	:	:	PUNCT
gujaf-325	6	4	dr	dr	PROPN
gujaf-325	6	5	.	.	PROPN
gujaf-325	6	6	muhammad	muhammad	PROPN
gujaf-325	6	7	mustapha	mustapha	PROPN
gujaf-325	6	8	bagudo	bagudo	PROPN
gujaf-325	6	9	department	department	PROPN
gujaf-325	6	10	of	of	ADP
gujaf-325	6	11	accounting	accounting	PROPN
gujaf-325	6	12	,	,	PUNCT
gujaf-325	6	13	ahmadu	ahmadu	PROPN
gujaf-325	6	14	bello	bello	PROPN
gujaf-325	6	15	university	university	PROPN
gujaf-325	6	16	zaria	zaria	PROPN
gujaf-325	6	17	,	,	PUNCT
gujaf-325	6	18	kaduna	kaduna	PROPN
gujaf-325	6	19	state	state	PROPN
gujaf-325	6	20	.	.	PUNCT
gujaf-325	7	1	managing	manage	VERB
gujaf-325	7	2	editor	editor	NOUN
gujaf-325	7	3	:	:	PUNCT
gujaf-325	7	4	dr	dr	PROPN
gujaf-325	7	5	.	.	PROPN
gujaf-325	7	6	umar	umar	PROPN
gujaf-325	7	7	farouk	farouk	PROPN
gujaf-325	7	8	abdulkarim	abdulkarim	PROPN
gujaf-325	7	9	department	department	PROPN
gujaf-325	7	10	of	of	ADP
gujaf-325	7	11	accounting	accounting	NOUN
gujaf-325	7	12	and	and	CCONJ
gujaf-325	7	13	finance	finance	NOUN
gujaf-325	7	14	,	,	PUNCT
gujaf-325	7	15	federal	federal	ADJ
gujaf-325	7	16	university	university	NOUN
gujaf-325	7	17	gusau	gusau	PROPN
gujaf-325	7	18	,	,	PUNCT
gujaf-325	7	19	zamfara	zamfara	PROPN
gujaf-325	7	20	state	state	PROPN
gujaf-325	7	21	.	.	PUNCT
gujaf-325	8	1	editorial	editorial	PROPN
gujaf-325	8	2	board	board	NOUN
gujaf-325	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-325	8	4	modu	modu	PROPN
gujaf-325	8	5	kumshe	kumshe	PROPN
gujaf-325	8	6	department	department	PROPN
gujaf-325	8	7	of	of	ADP
gujaf-325	8	8	accounting	accounting	PROPN
gujaf-325	8	9	,	,	PUNCT
gujaf-325	8	10	university	university	NOUN
gujaf-325	8	11	of	of	ADP
gujaf-325	8	12	maiduguri	maiduguri	PROPN
gujaf-325	8	13	,	,	PUNCT
gujaf-325	8	14	borno	borno	PROPN
gujaf-325	8	15	state	state	PROPN
gujaf-325	8	16	.	.	PUNCT
gujaf-325	9	1	prof	prof	PROPN
gujaf-325	9	2	ugochukwu	ugochukwu	PROPN
gujaf-325	9	3	c.	c.	PROPN
gujaf-325	9	4	nzewi	nzewi	VERB
gujaf-325	9	5	department	department	PROPN
gujaf-325	9	6	of	of	ADP
gujaf-325	9	7	accounting	accounting	PROPN
gujaf-325	9	8	,	,	PUNCT
gujaf-325	9	9	paul	paul	PROPN
gujaf-325	9	10	university	university	PROPN
gujaf-325	9	11	awka	awka	NOUN
gujaf-325	9	12	,	,	PUNCT
gujaf-325	9	13	anambra	anambra	PROPN
gujaf-325	9	14	state	state	PROPN
gujaf-325	9	15	.	.	PUNCT
gujaf-325	10	1	prof	prof	PROPN
gujaf-325	10	2	kabir	kabir	PROPN
gujaf-325	10	3	tahir	tahir	PROPN
gujaf-325	10	4	hamid	hamid	PROPN
gujaf-325	10	5	department	department	PROPN
gujaf-325	10	6	of	of	ADP
gujaf-325	10	7	accounting	accounting	PROPN
gujaf-325	10	8	,	,	PUNCT
gujaf-325	10	9	bayero	bayero	PROPN
gujaf-325	10	10	university	university	PROPN
gujaf-325	10	11	,	,	PUNCT
gujaf-325	10	12	kano	kano	PROPN
gujaf-325	10	13	,	,	PUNCT
gujaf-325	10	14	kano	kano	PROPN
gujaf-325	10	15	state	state	PROPN
gujaf-325	10	16	.	.	PUNCT
gujaf-325	11	1	prof	prof	PROPN
gujaf-325	11	2	.	.	PUNCT
gujaf-325	12	1	ekoja	ekoja	PROPN
gujaf-325	12	2	b.	b.	PROPN
gujaf-325	12	3	ekoja	ekoja	PROPN
gujaf-325	12	4	department	department	PROPN
gujaf-325	12	5	of	of	ADP
gujaf-325	12	6	accounting	accounting	PROPN
gujaf-325	12	7	,	,	PUNCT
gujaf-325	12	8	university	university	PROPN
gujaf-325	12	9	of	of	ADP
gujaf-325	12	10	jos	jos	PROPN
gujaf-325	12	11	.	.	PROPN
gujaf-325	12	12	prof	prof	PROPN
gujaf-325	12	13	.	.	PUNCT
gujaf-325	13	1	clifford	clifford	PROPN
gujaf-325	13	2	ofurum	ofurum	PROPN
gujaf-325	13	3	department	department	PROPN
gujaf-325	13	4	of	of	ADP
gujaf-325	13	5	accounting	accounting	PROPN
gujaf-325	13	6	,	,	PUNCT
gujaf-325	13	7	university	university	NOUN
gujaf-325	13	8	of	of	ADP
gujaf-325	13	9	portharcourt	portharcourt	PROPN
gujaf-325	13	10	,	,	PUNCT
gujaf-325	13	11	rivers	river	NOUN
gujaf-325	13	12	state	state	PROPN
gujaf-325	13	13	.	.	PUNCT
gujaf-325	14	1	prof	prof	PROPN
gujaf-325	14	2	.	.	PUNCT
gujaf-325	15	1	ahmad	ahmad	PROPN
gujaf-325	15	2	bello	bello	PROPN
gujaf-325	15	3	dogarawa	dogarawa	PROPN
gujaf-325	15	4	department	department	PROPN
gujaf-325	15	5	of	of	ADP
gujaf-325	15	6	accounting	accounting	NOUN
gujaf-325	15	7	,	,	PUNCT
gujaf-325	15	8	ahmadu	ahmadu	PROPN
gujaf-325	15	9	bello	bello	PROPN
gujaf-325	15	10	university	university	PROPN
gujaf-325	15	11	zaria	zaria	PROPN
gujaf-325	15	12	.	.	PUNCT
gujaf-325	16	1	prof	prof	PROPN
gujaf-325	16	2	.	.	PUNCT
gujaf-325	17	1	yusuf	yusuf	PROPN
gujaf-325	17	2	.	.	PUNCT
gujaf-325	18	1	b.	b.	PROPN
gujaf-325	18	2	rahman	rahman	PROPN
gujaf-325	18	3	department	department	PROPN
gujaf-325	18	4	of	of	ADP
gujaf-325	18	5	accounting	accounting	PROPN
gujaf-325	18	6	,	,	PUNCT
gujaf-325	18	7	lagos	lagos	NOUN
gujaf-325	18	8	state	state	PROPN
gujaf-325	18	9	university	university	PROPN
gujaf-325	18	10	,	,	PUNCT
gujaf-325	18	11	lagos	lagos	NOUN
gujaf-325	18	12	state	state	NOUN
gujaf-325	18	13	.	.	PUNCT
gujaf-325	19	1	prof	prof	PROPN
gujaf-325	19	2	.	.	PUNCT
gujaf-325	20	1	suleiman	suleiman	PROPN
gujaf-325	20	2	a.	a.	PROPN
gujaf-325	20	3	s.	s.	PROPN
gujaf-325	20	4	aruwa	aruwa	PROPN
gujaf-325	20	5	department	department	PROPN
gujaf-325	20	6	of	of	ADP
gujaf-325	20	7	accounting	accounting	PROPN
gujaf-325	20	8	,	,	PUNCT
gujaf-325	20	9	nasarawa	nasarawa	PROPN
gujaf-325	20	10	state	state	PROPN
gujaf-325	20	11	university	university	PROPN
gujaf-325	20	12	,	,	PUNCT
gujaf-325	20	13	keffi	keffi	PROPN
gujaf-325	20	14	,	,	PUNCT
gujaf-325	20	15	nasarawa	nasarawa	PROPN
gujaf-325	20	16	state	state	PROPN
gujaf-325	20	17	.	.	PUNCT
gujaf-325	21	1	prof	prof	PROPN
gujaf-325	21	2	.	.	PUNCT
gujaf-325	22	1	muhammad	muhammad	PROPN
gujaf-325	22	2	junaidu	junaidu	PROPN
gujaf-325	22	3	kurawa	kurawa	PROPN
gujaf-325	22	4	department	department	PROPN
gujaf-325	22	5	of	of	ADP
gujaf-325	22	6	accounting	accounting	PROPN
gujaf-325	22	7	,	,	PUNCT
gujaf-325	22	8	bayero	bayero	PROPN
gujaf-325	22	9	university	university	PROPN
gujaf-325	22	10	kano	kano	PROPN
gujaf-325	22	11	,	,	PUNCT
gujaf-325	22	12	kano	kano	PROPN
gujaf-325	22	13	state	state	PROPN
gujaf-325	22	14	.	.	PUNCT
gujaf-325	23	1	prof	prof	PROPN
gujaf-325	23	2	.	.	PUNCT
gujaf-325	24	1	muhammad	muhammad	PROPN
gujaf-325	24	2	habibu	habibu	ADJ
gujaf-325	24	3	sabari	sabari	PROPN
gujaf-325	24	4	department	department	PROPN
gujaf-325	24	5	of	of	ADP
gujaf-325	24	6	accounting	accounting	NOUN
gujaf-325	24	7	,	,	PUNCT
gujaf-325	24	8	ahmadu	ahmadu	PROPN
gujaf-325	24	9	bello	bello	PROPN
gujaf-325	24	10	university	university	PROPN
gujaf-325	24	11	,	,	PUNCT
gujaf-325	24	12	zaria	zaria	PROPN
gujaf-325	24	13	.	.	PUNCT
gujaf-325	25	1	gusau	gusau	PROPN
gujaf-325	25	2	journal	journal	PROPN
gujaf-325	25	3	of	of	ADP
gujaf-325	25	4	accounting	accounting	NOUN
gujaf-325	25	5	and	and	CCONJ
gujaf-325	25	6	finance	finance	NOUN
gujaf-325	25	7	,	,	PUNCT
gujaf-325	25	8	vol	vol	NOUN
gujaf-325	25	9	.	.	PROPN
gujaf-325	25	10	5	5	NUM
gujaf-325	25	11	,	,	PUNCT
gujaf-325	25	12	issue	issue	NOUN
gujaf-325	25	13	2	2	NUM
gujaf-325	25	14	,	,	PUNCT
gujaf-325	25	15	october	october	PROPN
gujaf-325	25	16	,	,	PUNCT
gujaf-325	25	17	2024	2024	NUM
gujaf-325	25	18	iv	iv	NUM
gujaf-325	25	19	prof	prof	NOUN
gujaf-325	25	20	.	.	PUNCT
gujaf-325	26	1	okpanachi	okpanachi	PROPN
gujaf-325	26	2	joshua	joshua	PROPN
gujaf-325	26	3	department	department	PROPN
gujaf-325	26	4	of	of	ADP
gujaf-325	26	5	accounting	accounting	NOUN
gujaf-325	26	6	and	and	CCONJ
gujaf-325	26	7	management	management	NOUN
gujaf-325	26	8	,	,	PUNCT
gujaf-325	26	9	nigerian	nigerian	ADJ
gujaf-325	26	10	defence	defence	PROPN
gujaf-325	26	11	academy	academy	PROPN
gujaf-325	26	12	,	,	PUNCT
gujaf-325	26	13	kaduna	kaduna	PROPN
gujaf-325	26	14	.	.	PROPN
gujaf-325	26	15	prof	prof	PROPN
gujaf-325	26	16	.	.	PUNCT
gujaf-325	27	1	hassan	hassan	PROPN
gujaf-325	27	2	ibrahim	ibrahim	PROPN
gujaf-325	27	3	department	department	PROPN
gujaf-325	27	4	of	of	ADP
gujaf-325	27	5	accounting	accounting	PROPN
gujaf-325	27	6	,	,	PUNCT
gujaf-325	27	7	ibb	ibb	NOUN
gujaf-325	27	8	university	university	NOUN
gujaf-325	27	9	,	,	PUNCT
gujaf-325	27	10	lapai	lapai	NOUN
gujaf-325	27	11	,	,	PUNCT
gujaf-325	27	12	niger	niger	NOUN
gujaf-325	27	13	state	state	NOUN
gujaf-325	27	14	.	.	PUNCT
gujaf-325	28	1	prof	prof	PROPN
gujaf-325	28	2	.	.	PUNCT
gujaf-325	29	1	ifeoma	ifeoma	PROPN
gujaf-325	29	2	mary	mary	PROPN
gujaf-325	29	3	okwo	okwo	PROPN
gujaf-325	29	4	department	department	PROPN
gujaf-325	29	5	of	of	ADP
gujaf-325	29	6	accounting	accounting	PROPN
gujaf-325	29	7	,	,	PUNCT
gujaf-325	29	8	enugu	enugu	PROPN
gujaf-325	29	9	state	state	PROPN
gujaf-325	29	10	university	university	PROPN
gujaf-325	29	11	of	of	ADP
gujaf-325	29	12	science	science	NOUN
gujaf-325	29	13	and	and	CCONJ
gujaf-325	29	14	technology	technology	NOUN
gujaf-325	29	15	,	,	PUNCT
gujaf-325	29	16	enugu	enugu	PROPN
gujaf-325	29	17	state	state	PROPN
gujaf-325	29	18	.	.	PUNCT
gujaf-325	30	1	prof	prof	PROPN
gujaf-325	30	2	.	.	PROPN
gujaf-325	31	1	aminu	aminu	PROPN
gujaf-325	31	2	isah	isah	PROPN
gujaf-325	31	3	department	department	PROPN
gujaf-325	31	4	of	of	ADP
gujaf-325	31	5	accounting	accounting	PROPN
gujaf-325	31	6	,	,	PUNCT
gujaf-325	31	7	bayero	bayero	PROPN
gujaf-325	31	8	university	university	PROPN
gujaf-325	31	9	,	,	PUNCT
gujaf-325	31	10	kano	kano	PROPN
gujaf-325	31	11	,	,	PUNCT
gujaf-325	31	12	kano	kano	PROPN
gujaf-325	31	13	state	state	PROPN
gujaf-325	31	14	.	.	PUNCT
gujaf-325	32	1	prof	prof	PROPN
gujaf-325	32	2	.	.	PUNCT
gujaf-325	33	1	ahmadu	ahmadu	PROPN
gujaf-325	33	2	bello	bello	PROPN
gujaf-325	33	3	department	department	PROPN
gujaf-325	33	4	of	of	ADP
gujaf-325	33	5	accounting	accounting	NOUN
gujaf-325	33	6	,	,	PUNCT
gujaf-325	33	7	ahmadu	ahmadu	PROPN
gujaf-325	33	8	bello	bello	PROPN
gujaf-325	33	9	university	university	PROPN
gujaf-325	33	10	,	,	PUNCT
gujaf-325	33	11	zaria	zaria	PROPN
gujaf-325	33	12	.	.	PUNCT
gujaf-325	34	1	prof	prof	PROPN
gujaf-325	34	2	.	.	PUNCT
gujaf-325	35	1	musa	musa	PROPN
gujaf-325	35	2	yelwa	yelwa	PROPN
gujaf-325	35	3	abubakar	abubakar	PROPN
gujaf-325	35	4	department	department	PROPN
gujaf-325	35	5	of	of	ADP
gujaf-325	35	6	accounting	accounting	PROPN
gujaf-325	35	7	,	,	PUNCT
gujaf-325	35	8	usmanu	usmanu	PROPN
gujaf-325	35	9	danfodiyo	danfodiyo	PROPN
gujaf-325	35	10	university	university	PROPN
gujaf-325	35	11	,	,	PUNCT
gujaf-325	35	12	sokoto	sokoto	PROPN
gujaf-325	35	13	state	state	PROPN
gujaf-325	35	14	.	.	PUNCT
gujaf-325	36	1	prof	prof	PROPN
gujaf-325	36	2	.	.	PUNCT
gujaf-325	37	1	salisu	salisu	PROPN
gujaf-325	37	2	abubakar	abubakar	PROPN
gujaf-325	37	3	department	department	PROPN
gujaf-325	37	4	of	of	ADP
gujaf-325	37	5	accounting	accounting	NOUN
gujaf-325	37	6	,	,	PUNCT
gujaf-325	37	7	ahmadu	ahmadu	PROPN
gujaf-325	37	8	bello	bello	PROPN
gujaf-325	37	9	university	university	PROPN
gujaf-325	37	10	zaria	zaria	PROPN
gujaf-325	37	11	,	,	PUNCT
gujaf-325	37	12	kaduna	kaduna	PROPN
gujaf-325	37	13	state	state	PROPN
gujaf-325	37	14	.	.	PUNCT
gujaf-325	38	1	prof	prof	PROPN
gujaf-325	38	2	.	.	PUNCT
gujaf-325	39	1	isaq	isaq	PROPN
gujaf-325	39	2	alhaji	alhaji	PROPN
gujaf-325	39	3	samaila	samaila	PROPN
gujaf-325	39	4	department	department	PROPN
gujaf-325	39	5	of	of	ADP
gujaf-325	39	6	accounting	accounting	PROPN
gujaf-325	39	7	,	,	PUNCT
gujaf-325	39	8	bayero	bayero	PROPN
gujaf-325	39	9	university	university	NOUN
gujaf-325	39	10	,	,	PUNCT
gujaf-325	39	11	kano	kano	PROPN
gujaf-325	39	12	state	state	PROPN
gujaf-325	39	13	.	.	PUNCT
gujaf-325	40	1	prof	prof	PROPN
gujaf-325	40	2	.	.	PUNCT
gujaf-325	41	1	sunusi	sunusi	PROPN
gujaf-325	41	2	sa'ad	sa'ad	PROPN
gujaf-325	41	3	ahmad	ahmad	PROPN
gujaf-325	41	4	department	department	PROPN
gujaf-325	41	5	of	of	ADP
gujaf-325	41	6	accounting	accounting	PROPN
gujaf-325	41	7	,	,	PUNCT
gujaf-325	41	8	federal	federal	ADJ
gujaf-325	41	9	university	university	NOUN
gujaf-325	41	10	dutse	dutse	NOUN
gujaf-325	41	11	,	,	PUNCT
gujaf-325	41	12	jigawa	jigawa	PROPN
gujaf-325	41	13	state	state	PROPN
gujaf-325	41	14	.	.	PUNCT
gujaf-325	42	1	prof	prof	PROPN
gujaf-325	42	2	.	.	PUNCT
gujaf-325	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-325	43	2	yahaya	yahaya	PROPN
gujaf-325	43	3	department	department	PROPN
gujaf-325	43	4	of	of	ADP
gujaf-325	43	5	accounting	accounting	PROPN
gujaf-325	43	6	,	,	PUNCT
gujaf-325	43	7	nigerian	nigerian	ADJ
gujaf-325	43	8	defence	defence	PROPN
gujaf-325	43	9	academy	academy	PROPN
gujaf-325	43	10	,	,	PUNCT
gujaf-325	43	11	kaduna	kaduna	PROPN
gujaf-325	43	12	state	state	PROPN
gujaf-325	43	13	.	.	PUNCT
gujaf-325	44	1	prof	prof	PROPN
gujaf-325	44	2	.	.	PUNCT
gujaf-325	45	1	saidu	saidu	PROPN
gujaf-325	45	2	adamu	adamu	PROPN
gujaf-325	45	3	department	department	PROPN
gujaf-325	45	4	of	of	ADP
gujaf-325	45	5	accounting	accounting	PROPN
gujaf-325	45	6	,	,	PUNCT
gujaf-325	45	7	federal	federal	ADJ
gujaf-325	45	8	university	university	PROPN
gujaf-325	45	9	of	of	ADP
gujaf-325	45	10	kashere	kashere	PROPN
gujaf-325	45	11	,	,	PUNCT
gujaf-325	45	12	gombe	gombe	ADJ
gujaf-325	45	13	state	state	NOUN
gujaf-325	45	14	.	.	PUNCT
gujaf-325	46	1	prof	prof	PROPN
gujaf-325	46	2	.	.	PUNCT
gujaf-325	47	1	farouk	farouk	PROPN
gujaf-325	47	2	adeza	adeza	PROPN
gujaf-325	47	3	school	school	NOUN
gujaf-325	47	4	of	of	ADP
gujaf-325	47	5	business	business	NOUN
gujaf-325	47	6	and	and	CCONJ
gujaf-325	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-325	47	8	,	,	PUNCT
gujaf-325	47	9	american	american	PROPN
gujaf-325	47	10	university	university	PROPN
gujaf-325	47	11	of	of	ADP
gujaf-325	47	12	nigeria	nigeria	PROPN
gujaf-325	47	13	,	,	PUNCT
gujaf-325	47	14	yola	yola	PROPN
gujaf-325	47	15	.	.	PUNCT
gujaf-325	48	1	prof	prof	PROPN
gujaf-325	48	2	.	.	PUNCT
gujaf-325	49	1	fatima	fatima	PROPN
gujaf-325	49	2	alfa	alfa	PROPN
gujaf-325	49	3	department	department	PROPN
gujaf-325	49	4	of	of	ADP
gujaf-325	49	5	accounting	accounting	PROPN
gujaf-325	49	6	,	,	PUNCT
gujaf-325	49	7	university	university	NOUN
gujaf-325	49	8	of	of	ADP
gujaf-325	49	9	maiduguri	maiduguri	PROPN
gujaf-325	49	10	,	,	PUNCT
gujaf-325	49	11	borno	borno	PROPN
gujaf-325	49	12	state	state	PROPN
gujaf-325	49	13	.	.	PUNCT
gujaf-325	50	1	dr	dr	PROPN
gujaf-325	50	2	.	.	PROPN
gujaf-325	50	3	nasiru	nasiru	PROPN
gujaf-325	50	4	a.	a.	PROPN
gujaf-325	50	5	ka’oje	ka’oje	PROPN
gujaf-325	50	6	department	department	PROPN
gujaf-325	50	7	of	of	ADP
gujaf-325	50	8	accounting	accounting	PROPN
gujaf-325	50	9	,	,	PUNCT
gujaf-325	50	10	usmanu	usmanu	PROPN
gujaf-325	50	11	danfodiyo	danfodiyo	PROPN
gujaf-325	50	12	university	university	PROPN
gujaf-325	50	13	sokoto	sokoto	PROPN
gujaf-325	50	14	state	state	PROPN
gujaf-325	50	15	.	.	PUNCT
gujaf-325	51	1	dr	dr	PROPN
gujaf-325	51	2	.	.	PROPN
gujaf-325	51	3	aminu	aminu	PROPN
gujaf-325	51	4	abdullahi	abdullahi	PROPN
gujaf-325	51	5	department	department	PROPN
gujaf-325	51	6	of	of	ADP
gujaf-325	51	7	accounting	accounting	PROPN
gujaf-325	51	8	,	,	PUNCT
gujaf-325	51	9	usmanu	usmanu	PROPN
gujaf-325	51	10	danfodiyo	danfodiyo	PROPN
gujaf-325	51	11	university	university	PROPN
gujaf-325	51	12	sokoto	sokoto	PROPN
gujaf-325	51	13	,	,	PUNCT
gujaf-325	51	14	state	state	PROPN
gujaf-325	51	15	.	.	PUNCT
gujaf-325	52	1	gusau	gusau	PROPN
gujaf-325	52	2	journal	journal	PROPN
gujaf-325	52	3	of	of	ADP
gujaf-325	52	4	accounting	accounting	NOUN
gujaf-325	52	5	and	and	CCONJ
gujaf-325	52	6	finance	finance	NOUN
gujaf-325	52	7	,	,	PUNCT
gujaf-325	52	8	vol	vol	NOUN
gujaf-325	52	9	.	.	PROPN
gujaf-325	52	10	5	5	NUM
gujaf-325	52	11	,	,	PUNCT
gujaf-325	52	12	issue	issue	NOUN
gujaf-325	52	13	2	2	NUM
gujaf-325	52	14	,	,	PUNCT
gujaf-325	52	15	october	october	PROPN
gujaf-325	52	16	,	,	PUNCT
gujaf-325	52	17	2024	2024	NUM
gujaf-325	52	18	v	v	PROPN
gujaf-325	52	19	dr	dr	PROPN
gujaf-325	52	20	.	.	PROPN
gujaf-325	52	21	nasiru	nasiru	PROPN
gujaf-325	52	22	yunusa	yunusa	PROPN
gujaf-325	52	23	department	department	PROPN
gujaf-325	52	24	of	of	ADP
gujaf-325	52	25	accounting	accounting	NOUN
gujaf-325	52	26	,	,	PUNCT
gujaf-325	52	27	ahmadu	ahmadu	PROPN
gujaf-325	52	28	bello	bello	PROPN
gujaf-325	52	29	university	university	PROPN
gujaf-325	52	30	zaria	zaria	PROPN
gujaf-325	52	31	.	.	PUNCT
gujaf-325	53	1	dr	dr	PROPN
gujaf-325	53	2	.	.	PROPN
gujaf-325	53	3	aisha	aisha	PROPN
gujaf-325	53	4	nuhu	nuhu	PROPN
gujaf-325	53	5	muhammad	muhammad	PROPN
gujaf-325	53	6	department	department	PROPN
gujaf-325	53	7	of	of	ADP
gujaf-325	53	8	accounting	accounting	PROPN
gujaf-325	53	9	,	,	PUNCT
gujaf-325	53	10	ahmadu	ahmadu	PROPN
gujaf-325	53	11	bello	bello	PROPN
gujaf-325	53	12	university	university	PROPN
gujaf-325	53	13	zaria	zaria	PROPN
gujaf-325	53	14	.	.	PUNCT
gujaf-325	54	1	dr	dr	PROPN
gujaf-325	54	2	.	.	PROPN
gujaf-325	54	3	lawal	lawal	PROPN
gujaf-325	54	4	muhammad	muhammad	PROPN
gujaf-325	54	5	department	department	PROPN
gujaf-325	54	6	of	of	ADP
gujaf-325	54	7	accounting	accounting	PROPN
gujaf-325	54	8	,	,	PUNCT
gujaf-325	54	9	ahmadu	ahmadu	PROPN
gujaf-325	54	10	bello	bello	PROPN
gujaf-325	54	11	university	university	PROPN
gujaf-325	54	12	zaria	zaria	PROPN
gujaf-325	54	13	.	.	PUNCT
gujaf-325	55	1	dr	dr	PROPN
gujaf-325	55	2	.	.	PROPN
gujaf-325	55	3	bashir	bashir	PROPN
gujaf-325	55	4	umar	umar	PROPN
gujaf-325	55	5	farouk	farouk	PROPN
gujaf-325	55	6	department	department	PROPN
gujaf-325	55	7	of	of	ADP
gujaf-325	55	8	economics	economic	NOUN
gujaf-325	55	9	,	,	PUNCT
gujaf-325	55	10	federal	federal	ADJ
gujaf-325	55	11	university	university	NOUN
gujaf-325	55	12	gusau	gusau	PROPN
gujaf-325	55	13	,	,	PUNCT
gujaf-325	55	14	zamfara	zamfara	PROPN
gujaf-325	55	15	state	state	PROPN
gujaf-325	55	16	.	.	PUNCT
gujaf-325	56	1	dr	dr	PROPN
gujaf-325	56	2	emmanuel	emmanuel	PROPN
gujaf-325	56	3	omokhuale	omokhuale	PROPN
gujaf-325	56	4	department	department	PROPN
gujaf-325	56	5	of	of	ADP
gujaf-325	56	6	mathematics	mathematics	PROPN
gujaf-325	56	7	,	,	PUNCT
gujaf-325	56	8	federal	federal	ADJ
gujaf-325	56	9	university	university	NOUN
gujaf-325	56	10	gusau	gusau	NOUN
gujaf-325	56	11	,	,	PUNCT
gujaf-325	56	12	zamfara	zamfara	PROPN
gujaf-325	56	13	.	.	PUNCT
gujaf-325	57	1	state	state	PROPN
gujaf-325	57	2	advisory	advisory	PROPN
gujaf-325	57	3	board	board	NOUN
gujaf-325	57	4	members	members	PROPN
gujaf-325	57	5	prof	prof	PROPN
gujaf-325	57	6	.	.	PUNCT
gujaf-325	58	1	kabiru	kabiru	PROPN
gujaf-325	58	2	isah	isah	PROPN
gujaf-325	58	3	dandago	dandago	PROPN
gujaf-325	58	4	,	,	PUNCT
gujaf-325	58	5	bayero	bayero	PROPN
gujaf-325	58	6	university	university	PROPN
gujaf-325	58	7	kano	kano	PROPN
gujaf-325	58	8	,	,	PUNCT
gujaf-325	58	9	kano	kano	PROPN
gujaf-325	58	10	state	state	PROPN
gujaf-325	58	11	.	.	PUNCT
gujaf-325	59	1	prof	prof	PROPN
gujaf-325	59	2	a	a	DET
gujaf-325	59	3	m	m	NOUN
gujaf-325	59	4	bashir	bashir	NOUN
gujaf-325	59	5	,	,	PUNCT
gujaf-325	59	6	usmanu	usmanu	PROPN
gujaf-325	59	7	danfodiyo	danfodiyo	PROPN
gujaf-325	59	8	university	university	PROPN
gujaf-325	59	9	sokoto	sokoto	PROPN
gujaf-325	59	10	,	,	PUNCT
gujaf-325	59	11	sokoto	sokoto	PROPN
gujaf-325	59	12	state	state	PROPN
gujaf-325	59	13	.	.	PUNCT
gujaf-325	60	1	prof	prof	PROPN
gujaf-325	60	2	.	.	PUNCT
gujaf-325	61	1	muhammad	muhammad	PROPN
gujaf-325	61	2	tanko	tanko	PROPN
gujaf-325	61	3	,	,	PUNCT
gujaf-325	61	4	kaduna	kaduna	PROPN
gujaf-325	61	5	state	state	PROPN
gujaf-325	61	6	university	university	PROPN
gujaf-325	61	7	,	,	PUNCT
gujaf-325	61	8	kaduna	kaduna	PROPN
gujaf-325	61	9	.	.	PROPN
gujaf-325	61	10	prof	prof	PROPN
gujaf-325	61	11	.	.	PUNCT
gujaf-325	61	12	bayero	bayero	PROPN
gujaf-325	62	1	a	a	DET
gujaf-325	62	2	m	m	NOUN
gujaf-325	62	3	sabir	sabir	NOUN
gujaf-325	62	4	,	,	PUNCT
gujaf-325	62	5	usmanu	usmanu	PROPN
gujaf-325	62	6	danfodiyo	danfodiyo	PROPN
gujaf-325	62	7	university	university	PROPN
gujaf-325	62	8	sokoto	sokoto	PROPN
gujaf-325	62	9	,	,	PUNCT
gujaf-325	62	10	sokoto	sokoto	PROPN
gujaf-325	62	11	state	state	PROPN
gujaf-325	62	12	.	.	PUNCT
gujaf-325	63	1	prof	prof	PROPN
gujaf-325	63	2	.	.	PUNCT
gujaf-325	64	1	aliyu	aliyu	PROPN
gujaf-325	64	2	sulaiman	sulaiman	PROPN
gujaf-325	64	3	kantudu	kantudu	PROPN
gujaf-325	64	4	,	,	PUNCT
gujaf-325	64	5	bayero	bayero	PROPN
gujaf-325	64	6	university	university	PROPN
gujaf-325	64	7	kano	kano	PROPN
gujaf-325	64	8	,	,	PUNCT
gujaf-325	64	9	kano	kano	PROPN
gujaf-325	64	10	state	state	PROPN
gujaf-325	64	11	.	.	PUNCT
gujaf-325	65	1	editorial	editorial	PROPN
gujaf-325	65	2	secretary	secretary	PROPN
gujaf-325	65	3	yazid	yazid	PROPN
gujaf-325	65	4	kabir	kabir	PROPN
gujaf-325	65	5	ibrahim	ibrahim	PROPN
gujaf-325	65	6	department	department	PROPN
gujaf-325	65	7	of	of	ADP
gujaf-325	65	8	accounting	accounting	NOUN
gujaf-325	65	9	and	and	CCONJ
gujaf-325	65	10	finance	finance	NOUN
gujaf-325	65	11	,	,	PUNCT
gujaf-325	65	12	federal	federal	ADJ
gujaf-325	65	13	university	university	NOUN
gujaf-325	65	14	gusau	gusau	PROPN
gujaf-325	65	15	,	,	PUNCT
gujaf-325	65	16	zamfara	zamfara	PROPN
gujaf-325	65	17	state	state	PROPN
gujaf-325	65	18	.	.	PUNCT
gujaf-325	66	1	gusau	gusau	PROPN
gujaf-325	66	2	journal	journal	PROPN
gujaf-325	66	3	of	of	ADP
gujaf-325	66	4	accounting	accounting	NOUN
gujaf-325	66	5	and	and	CCONJ
gujaf-325	66	6	finance	finance	NOUN
gujaf-325	66	7	,	,	PUNCT
gujaf-325	66	8	vol	vol	NOUN
gujaf-325	66	9	.	.	PROPN
gujaf-325	66	10	5	5	NUM
gujaf-325	66	11	,	,	PUNCT
gujaf-325	66	12	issue	issue	NOUN
gujaf-325	66	13	2	2	NUM
gujaf-325	66	14	,	,	PUNCT
gujaf-325	66	15	october	october	PROPN
gujaf-325	66	16	,	,	PUNCT
gujaf-325	66	17	2024	2024	NUM
gujaf-325	66	18	vi	vi	NOUN
gujaf-325	66	19	call	call	NOUN
gujaf-325	66	20	for	for	ADP
gujaf-325	66	21	papers	paper	NOUN
gujaf-325	66	22	the	the	DET
gujaf-325	66	23	editorial	editorial	ADJ
gujaf-325	66	24	board	board	NOUN
gujaf-325	66	25	of	of	ADP
gujaf-325	66	26	gusau	gusau	PROPN
gujaf-325	66	27	journal	journal	PROPN
gujaf-325	66	28	of	of	ADP
gujaf-325	66	29	accounting	accounting	NOUN
gujaf-325	66	30	and	and	CCONJ
gujaf-325	66	31	finance	finance	NOUN
gujaf-325	66	32	(	(	PUNCT
gujaf-325	66	33	gujaf	gujaf	NOUN
gujaf-325	66	34	)	)	PUNCT
gujaf-325	66	35	is	be	AUX
gujaf-325	66	36	hereby	hereby	ADV
gujaf-325	66	37	inviting	invite	VERB
gujaf-325	66	38	authors	author	NOUN
gujaf-325	66	39	to	to	PART
gujaf-325	66	40	submit	submit	VERB
gujaf-325	66	41	their	their	PRON
gujaf-325	66	42	unpublished	unpublished	ADJ
gujaf-325	66	43	manuscript	manuscript	NOUN
gujaf-325	66	44	for	for	ADP
gujaf-325	66	45	publication	publication	NOUN
gujaf-325	66	46	.	.	PUNCT
gujaf-325	67	1	the	the	DET
gujaf-325	67	2	journal	journal	NOUN
gujaf-325	67	3	is	be	AUX
gujaf-325	67	4	published	publish	VERB
gujaf-325	67	5	in	in	ADP
gujaf-325	67	6	two	two	NUM
gujaf-325	67	7	issues	issue	NOUN
gujaf-325	67	8	of	of	ADP
gujaf-325	67	9	april	april	PROPN
gujaf-325	67	10	and	and	CCONJ
gujaf-325	67	11	october	october	PROPN
gujaf-325	67	12	annually	annually	ADV
gujaf-325	67	13	.	.	PUNCT
gujaf-325	68	1	gujaf	gujaf	NOUN
gujaf-325	68	2	is	be	AUX
gujaf-325	68	3	a	a	DET
gujaf-325	68	4	double	double	ADJ
gujaf-325	68	5	-	-	PUNCT
gujaf-325	68	6	blind	blind	ADJ
gujaf-325	68	7	peer	peer	NOUN
gujaf-325	68	8	reviewed	review	VERB
gujaf-325	68	9	journal	journal	NOUN
gujaf-325	68	10	published	publish	VERB
gujaf-325	68	11	by	by	ADP
gujaf-325	68	12	the	the	DET
gujaf-325	68	13	department	department	NOUN
gujaf-325	68	14	of	of	ADP
gujaf-325	68	15	accounting	accounting	NOUN
gujaf-325	68	16	and	and	CCONJ
gujaf-325	68	17	finance	finance	NOUN
gujaf-325	68	18	,	,	PUNCT
gujaf-325	68	19	faculty	faculty	NOUN
gujaf-325	68	20	of	of	ADP
gujaf-325	68	21	management	management	NOUN
gujaf-325	68	22	and	and	CCONJ
gujaf-325	68	23	social	social	ADJ
gujaf-325	68	24	sciences	science	NOUN
gujaf-325	68	25	,	,	PUNCT
gujaf-325	68	26	federal	federal	ADJ
gujaf-325	68	27	university	university	NOUN
gujaf-325	68	28	gusau	gusau	NOUN
gujaf-325	68	29	,	,	PUNCT
gujaf-325	68	30	zamfara	zamfara	PROPN
gujaf-325	68	31	state	state	PROPN
gujaf-325	68	32	nigeria	nigeria	PROPN
gujaf-325	68	33	the	the	DET
gujaf-325	68	34	journal	journal	PROPN
gujaf-325	68	35	accepts	accept	VERB
gujaf-325	68	36	papers	paper	NOUN
gujaf-325	68	37	in	in	ADP
gujaf-325	68	38	all	all	DET
gujaf-325	68	39	areas	area	NOUN
gujaf-325	68	40	of	of	ADP
gujaf-325	68	41	accounting	accounting	NOUN
gujaf-325	68	42	and	and	CCONJ
gujaf-325	68	43	finance	finance	NOUN
gujaf-325	68	44	for	for	ADP
gujaf-325	68	45	publication	publication	NOUN
gujaf-325	68	46	which	which	PRON
gujaf-325	68	47	include	include	VERB
gujaf-325	68	48	:	:	PUNCT
gujaf-325	68	49	accounting	accounting	NOUN
gujaf-325	68	50	standards	standard	NOUN
gujaf-325	68	51	,	,	PUNCT
gujaf-325	68	52	accounting	account	VERB
gujaf-325	68	53	information	information	NOUN
gujaf-325	68	54	system	system	NOUN
gujaf-325	68	55	,	,	PUNCT
gujaf-325	68	56	financial	financial	ADJ
gujaf-325	68	57	reporting	reporting	NOUN
gujaf-325	68	58	,	,	PUNCT
gujaf-325	68	59	earnings	earning	NOUN
gujaf-325	68	60	management	management	NOUN
gujaf-325	68	61	,	,	PUNCT
gujaf-325	68	62	,	,	PUNCT
gujaf-325	68	63	auditing	auditing	NOUN
gujaf-325	68	64	and	and	CCONJ
gujaf-325	68	65	investigation	investigation	NOUN
gujaf-325	68	66	,	,	PUNCT
gujaf-325	68	67	auditing	auditing	NOUN
gujaf-325	68	68	and	and	CCONJ
gujaf-325	68	69	standards	standard	NOUN
gujaf-325	68	70	,	,	PUNCT
gujaf-325	68	71	public	public	ADJ
gujaf-325	68	72	sector	sector	NOUN
gujaf-325	68	73	accounting	accounting	NOUN
gujaf-325	68	74	and	and	CCONJ
gujaf-325	68	75	auditing	auditing	NOUN
gujaf-325	68	76	,	,	PUNCT
gujaf-325	68	77	taxation	taxation	NOUN
gujaf-325	68	78	and	and	CCONJ
gujaf-325	68	79	revenue	revenue	NOUN
gujaf-325	68	80	administration	administration	NOUN
gujaf-325	68	81	,	,	PUNCT
gujaf-325	68	82	corporate	corporate	ADJ
gujaf-325	68	83	governance	governance	NOUN
gujaf-325	68	84	issues	issue	NOUN
gujaf-325	68	85	,	,	PUNCT
gujaf-325	68	86	corporate	corporate	ADJ
gujaf-325	68	87	social	social	ADJ
gujaf-325	68	88	responsibility	responsibility	NOUN
gujaf-325	68	89	,	,	PUNCT
gujaf-325	68	90	sustainability	sustainability	NOUN
gujaf-325	68	91	and	and	CCONJ
gujaf-325	68	92	environmental	environmental	ADJ
gujaf-325	68	93	reporting	reporting	NOUN
gujaf-325	68	94	issue	issue	NOUN
gujaf-325	68	95	,	,	PUNCT
gujaf-325	68	96	information	information	NOUN
gujaf-325	68	97	and	and	CCONJ
gujaf-325	68	98	communication	communication	NOUN
gujaf-325	68	99	technology	technology	NOUN
gujaf-325	68	100	issues	issue	NOUN
gujaf-325	68	101	,	,	PUNCT
gujaf-325	68	102	bankruptcy	bankruptcy	NOUN
gujaf-325	68	103	prediction	prediction	NOUN
gujaf-325	68	104	,	,	PUNCT
gujaf-325	68	105	corporate	corporate	ADJ
gujaf-325	68	106	finance	finance	NOUN
gujaf-325	68	107	,	,	PUNCT
gujaf-325	68	108	personal	personal	ADJ
gujaf-325	68	109	finance	finance	NOUN
gujaf-325	68	110	,	,	PUNCT
gujaf-325	68	111	merger	merger	NOUN
gujaf-325	68	112	and	and	CCONJ
gujaf-325	68	113	acquisitions	acquisition	NOUN
gujaf-325	68	114	,	,	PUNCT
gujaf-325	68	115	capital	capital	NOUN
gujaf-325	68	116	structure	structure	NOUN
gujaf-325	68	117	,	,	PUNCT
gujaf-325	68	118	working	work	VERB
gujaf-325	68	119	capital	capital	NOUN
gujaf-325	68	120	management	management	NOUN
gujaf-325	68	121	,	,	PUNCT
gujaf-325	68	122	enterprises	enterprise	NOUN
gujaf-325	68	123	risk	risk	NOUN
gujaf-325	68	124	management	management	NOUN
gujaf-325	68	125	,	,	PUNCT
gujaf-325	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-325	68	127	,	,	PUNCT
gujaf-325	68	128	international	international	ADJ
gujaf-325	68	129	business	business	NOUN
gujaf-325	68	130	accounting	accounting	NOUN
gujaf-325	68	131	and	and	CCONJ
gujaf-325	68	132	finance	finance	NOUN
gujaf-325	68	133	,	,	PUNCT
gujaf-325	68	134	banking	banking	NOUN
gujaf-325	68	135	crises	crisis	NOUN
gujaf-325	68	136	,	,	PUNCT
gujaf-325	68	137	bank	bank	NOUN
gujaf-325	68	138	’s	’s	PART
gujaf-325	68	139	profitability	profitability	NOUN
gujaf-325	68	140	,	,	PUNCT
gujaf-325	68	141	risk	risk	NOUN
gujaf-325	68	142	and	and	CCONJ
gujaf-325	68	143	insurance	insurance	NOUN
gujaf-325	68	144	issue	issue	NOUN
gujaf-325	68	145	,	,	PUNCT
gujaf-325	68	146	islamic	islamic	ADJ
gujaf-325	68	147	finance	finance	NOUN
gujaf-325	68	148	,	,	PUNCT
gujaf-325	68	149	conventional	conventional	ADJ
gujaf-325	68	150	and	and	CCONJ
gujaf-325	68	151	islamic	islamic	ADJ
gujaf-325	68	152	banks	bank	NOUN
gujaf-325	68	153	and	and	CCONJ
gujaf-325	68	154	so	so	ADV
gujaf-325	68	155	forth	forth	ADV
gujaf-325	68	156	.	.	PUNCT
gujaf-325	69	1	guidelines	guideline	NOUN
gujaf-325	69	2	for	for	ADP
gujaf-325	69	3	submission	submission	NOUN
gujaf-325	69	4	and	and	CCONJ
gujaf-325	69	5	manuscript	manuscript	NOUN
gujaf-325	69	6	format	format	VERB
gujaf-325	69	7	the	the	DET
gujaf-325	69	8	submission	submission	NOUN
gujaf-325	69	9	language	language	NOUN
gujaf-325	69	10	is	be	AUX
gujaf-325	69	11	english	english	PROPN
gujaf-325	69	12	and	and	CCONJ
gujaf-325	69	13	must	must	AUX
gujaf-325	69	14	be	be	AUX
gujaf-325	69	15	a	a	DET
gujaf-325	69	16	well	well	ADV
gujaf-325	69	17	-	-	PUNCT
gujaf-325	69	18	researched	research	VERB
gujaf-325	69	19	original	original	ADJ
gujaf-325	69	20	manuscript	manuscript	NOUN
gujaf-325	69	21	that	that	PRON
gujaf-325	69	22	has	have	AUX
gujaf-325	69	23	not	not	PART
gujaf-325	69	24	previously	previously	ADV
gujaf-325	69	25	been	be	AUX
gujaf-325	69	26	submitted	submit	VERB
gujaf-325	69	27	elsewhere	elsewhere	ADV
gujaf-325	69	28	for	for	ADP
gujaf-325	69	29	publication	publication	NOUN
gujaf-325	69	30	.	.	PUNCT
gujaf-325	70	1	the	the	DET
gujaf-325	70	2	paper	paper	NOUN
gujaf-325	70	3	should	should	AUX
gujaf-325	70	4	not	not	PART
gujaf-325	70	5	exceed	exceed	VERB
gujaf-325	70	6	more	more	ADJ
gujaf-325	70	7	than	than	ADP
gujaf-325	70	8	15	15	NUM
gujaf-325	70	9	pages	page	NOUN
gujaf-325	70	10	on	on	ADP
gujaf-325	70	11	a4	a4	NOUN
gujaf-325	70	12	type	type	NOUN
gujaf-325	70	13	paper	paper	NOUN
gujaf-325	70	14	in	in	ADP
gujaf-325	70	15	ms	ms	ADJ
gujaf-325	70	16	-	-	PUNCT
gujaf-325	70	17	word	word	NOUN
gujaf-325	70	18	format	format	NOUN
gujaf-325	70	19	,	,	PUNCT
gujaf-325	70	20	1.5	1.5	NUM
gujaf-325	70	21	-	-	PUNCT
gujaf-325	70	22	line	line	NOUN
gujaf-325	70	23	spacing	spacing	NOUN
gujaf-325	70	24	,	,	PUNCT
gujaf-325	70	25	12	12	NUM
gujaf-325	70	26	font	font	NOUN
gujaf-325	70	27	size	size	NOUN
gujaf-325	70	28	in	in	ADP
gujaf-325	70	29	times	time	NOUN
gujaf-325	70	30	new	new	ADJ
gujaf-325	70	31	roman	roman	NOUN
gujaf-325	70	32	.	.	PUNCT
gujaf-325	71	1	manuscript	manuscript	NOUN
gujaf-325	71	2	should	should	AUX
gujaf-325	71	3	be	be	AUX
gujaf-325	71	4	tested	test	VERB
gujaf-325	71	5	for	for	ADP
gujaf-325	71	6	plagiarism	plagiarism	NOUN
gujaf-325	71	7	before	before	ADP
gujaf-325	71	8	submission	submission	NOUN
gujaf-325	71	9	,	,	PUNCT
gujaf-325	71	10	as	as	SCONJ
gujaf-325	71	11	the	the	DET
gujaf-325	71	12	maximum	maximum	ADJ
gujaf-325	71	13	similarity	similarity	NOUN
gujaf-325	71	14	index	index	NOUN
gujaf-325	71	15	acceptable	acceptable	ADJ
gujaf-325	71	16	by	by	ADP
gujaf-325	71	17	gujaf	gujaf	NOUN
gujaf-325	71	18	is	be	AUX
gujaf-325	71	19	25	25	NUM
gujaf-325	71	20	percent	percent	NOUN
gujaf-325	71	21	.	.	PUNCT
gujaf-325	72	1	furthermore	furthermore	ADV
gujaf-325	72	2	,	,	PUNCT
gujaf-325	72	3	the	the	DET
gujaf-325	72	4	length	length	NOUN
gujaf-325	72	5	of	of	ADP
gujaf-325	72	6	a	a	DET
gujaf-325	72	7	complete	complete	ADJ
gujaf-325	72	8	article	article	NOUN
gujaf-325	72	9	should	should	AUX
gujaf-325	72	10	not	not	PART
gujaf-325	72	11	exceed	exceed	VERB
gujaf-325	72	12	5000	5000	NUM
gujaf-325	72	13	words	word	NOUN
gujaf-325	72	14	including	include	VERB
gujaf-325	72	15	an	an	DET
gujaf-325	72	16	abstract	abstract	NOUN
gujaf-325	72	17	of	of	ADP
gujaf-325	72	18	not	not	PART
gujaf-325	72	19	more	more	ADJ
gujaf-325	72	20	than	than	ADP
gujaf-325	72	21	250	250	NUM
gujaf-325	72	22	words	word	NOUN
gujaf-325	72	23	with	with	ADP
gujaf-325	72	24	a	a	DET
gujaf-325	72	25	minimum	minimum	NOUN
gujaf-325	72	26	of	of	ADP
gujaf-325	72	27	four	four	NUM
gujaf-325	72	28	key	key	ADJ
gujaf-325	72	29	words	word	NOUN
gujaf-325	72	30	immediately	immediately	ADV
gujaf-325	72	31	after	after	ADP
gujaf-325	72	32	the	the	DET
gujaf-325	72	33	abstract	abstract	NOUN
gujaf-325	72	34	.	.	PUNCT
gujaf-325	73	1	all	all	DET
gujaf-325	73	2	references	reference	NOUN
gujaf-325	73	3	including	include	VERB
gujaf-325	73	4	in	in	ADP
gujaf-325	73	5	text	text	NOUN
gujaf-325	73	6	citation	citation	NOUN
gujaf-325	73	7	and	and	CCONJ
gujaf-325	73	8	reference	reference	NOUN
gujaf-325	73	9	list	list	NOUN
gujaf-325	73	10	,	,	PUNCT
gujaf-325	73	11	tables	table	NOUN
gujaf-325	73	12	and	and	CCONJ
gujaf-325	73	13	figures	figure	NOUN
gujaf-325	73	14	should	should	AUX
gujaf-325	73	15	be	be	AUX
gujaf-325	73	16	in	in	ADP
gujaf-325	73	17	line	line	NOUN
gujaf-325	73	18	with	with	ADP
gujaf-325	73	19	apa	apa	PROPN
gujaf-325	73	20	7th	7th	PROPN
gujaf-325	73	21	edition	edition	NOUN
gujaf-325	73	22	publication	publication	NOUN
gujaf-325	73	23	manual	manual	NOUN
gujaf-325	73	24	.	.	PUNCT
gujaf-325	74	1	finally	finally	ADV
gujaf-325	74	2	,	,	PUNCT
gujaf-325	74	3	manuscript	manuscript	NOUN
gujaf-325	74	4	should	should	AUX
gujaf-325	74	5	be	be	AUX
gujaf-325	74	6	send	send	VERB
gujaf-325	74	7	to	to	ADP
gujaf-325	74	8	our	our	PRON
gujaf-325	74	9	email	email	NOUN
gujaf-325	74	10	address	address	NOUN
gujaf-325	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-325	74	12	and	and	CCONJ
gujaf-325	74	13	a	a	DET
gujaf-325	74	14	copy	copy	NOUN
gujaf-325	74	15	to	to	ADP
gujaf-325	74	16	our	our	PRON
gujaf-325	74	17	website	website	NOUN
gujaf-325	74	18	on	on	ADP
gujaf-325	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-325	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-325	74	21	gusau	gusau	ADJ
gujaf-325	74	22	journal	journal	NOUN
gujaf-325	74	23	of	of	ADP
gujaf-325	74	24	accounting	accounting	NOUN
gujaf-325	74	25	and	and	CCONJ
gujaf-325	74	26	finance	finance	NOUN
gujaf-325	74	27	,	,	PUNCT
gujaf-325	74	28	vol	vol	NOUN
gujaf-325	74	29	.	.	PROPN
gujaf-325	74	30	5	5	NUM
gujaf-325	74	31	,	,	PUNCT
gujaf-325	74	32	issue	issue	NOUN
gujaf-325	74	33	2	2	NUM
gujaf-325	74	34	,	,	PUNCT
gujaf-325	74	35	october	october	PROPN
gujaf-325	74	36	,	,	PUNCT
gujaf-325	74	37	2024	2024	NUM
gujaf-325	74	38	vii	vii	PROPN
gujaf-325	74	39	publication	publication	NOUN
gujaf-325	74	40	procedure	procedure	NOUN
gujaf-325	74	41	after	after	ADP
gujaf-325	74	42	receiving	receive	VERB
gujaf-325	74	43	a	a	DET
gujaf-325	74	44	manuscript	manuscript	NOUN
gujaf-325	74	45	that	that	PRON
gujaf-325	74	46	is	be	AUX
gujaf-325	74	47	within	within	ADP
gujaf-325	74	48	the	the	DET
gujaf-325	74	49	similarity	similarity	NOUN
gujaf-325	74	50	index	index	NOUN
gujaf-325	74	51	threshold	threshold	NOUN
gujaf-325	74	52	,	,	PUNCT
gujaf-325	74	53	a	a	DET
gujaf-325	74	54	confirmation	confirmation	NOUN
gujaf-325	74	55	email	email	NOUN
gujaf-325	74	56	will	will	AUX
gujaf-325	74	57	be	be	AUX
gujaf-325	74	58	send	send	VERB
gujaf-325	74	59	together	together	ADV
gujaf-325	74	60	with	with	ADP
gujaf-325	74	61	a	a	DET
gujaf-325	74	62	request	request	NOUN
gujaf-325	74	63	to	to	PART
gujaf-325	74	64	pay	pay	VERB
gujaf-325	74	65	a	a	DET
gujaf-325	74	66	review	review	NOUN
gujaf-325	74	67	proceeding	proceeding	NOUN
gujaf-325	74	68	fee	fee	NOUN
gujaf-325	74	69	.	.	PUNCT
gujaf-325	75	1	at	at	ADP
gujaf-325	75	2	this	this	DET
gujaf-325	75	3	point	point	NOUN
gujaf-325	75	4	,	,	PUNCT
gujaf-325	75	5	the	the	DET
gujaf-325	75	6	editorial	editorial	ADJ
gujaf-325	75	7	board	board	NOUN
gujaf-325	75	8	will	will	AUX
gujaf-325	75	9	take	take	VERB
gujaf-325	75	10	a	a	DET
gujaf-325	75	11	decision	decision	NOUN
gujaf-325	75	12	on	on	ADP
gujaf-325	75	13	accepting	accept	VERB
gujaf-325	75	14	,	,	PUNCT
gujaf-325	75	15	rejecting	reject	VERB
gujaf-325	75	16	or	or	CCONJ
gujaf-325	75	17	making	make	VERB
gujaf-325	75	18	a	a	DET
gujaf-325	75	19	resubmission	resubmission	NOUN
gujaf-325	75	20	of	of	ADP
gujaf-325	75	21	the	the	DET
gujaf-325	75	22	manuscript	manuscript	NOUN
gujaf-325	75	23	based	base	VERB
gujaf-325	75	24	on	on	ADP
gujaf-325	75	25	the	the	DET
gujaf-325	75	26	outcome	outcome	NOUN
gujaf-325	75	27	of	of	ADP
gujaf-325	75	28	the	the	DET
gujaf-325	75	29	double	double	ADJ
gujaf-325	75	30	-	-	PUNCT
gujaf-325	75	31	blind	blind	ADJ
gujaf-325	75	32	peer	peer	NOUN
gujaf-325	75	33	review	review	NOUN
gujaf-325	75	34	.	.	PUNCT
gujaf-325	76	1	those	those	DET
gujaf-325	76	2	authors	author	NOUN
gujaf-325	76	3	whose	whose	DET
gujaf-325	76	4	manuscript	manuscript	NOUN
gujaf-325	76	5	were	be	AUX
gujaf-325	76	6	accepted	accept	VERB
gujaf-325	76	7	for	for	ADP
gujaf-325	76	8	publication	publication	NOUN
gujaf-325	76	9	will	will	AUX
gujaf-325	76	10	be	be	AUX
gujaf-325	76	11	asked	ask	VERB
gujaf-325	76	12	to	to	PART
gujaf-325	76	13	pay	pay	VERB
gujaf-325	76	14	a	a	DET
gujaf-325	76	15	publication	publication	NOUN
gujaf-325	76	16	fee	fee	NOUN
gujaf-325	76	17	,	,	PUNCT
gujaf-325	76	18	after	after	ADP
gujaf-325	76	19	effecting	effect	VERB
gujaf-325	76	20	all	all	DET
gujaf-325	76	21	suggested	suggest	VERB
gujaf-325	76	22	corrections	correction	NOUN
gujaf-325	76	23	and	and	CCONJ
gujaf-325	76	24	changes	change	NOUN
gujaf-325	76	25	made	make	VERB
gujaf-325	76	26	on	on	ADP
gujaf-325	76	27	the	the	DET
gujaf-325	76	28	manuscript	manuscript	NOUN
gujaf-325	76	29	.	.	PUNCT
gujaf-325	77	1	all	all	DET
gujaf-325	77	2	corrected	correct	VERB
gujaf-325	77	3	papers	paper	NOUN
gujaf-325	77	4	returned	return	VERB
gujaf-325	77	5	within	within	ADP
gujaf-325	77	6	the	the	DET
gujaf-325	77	7	specified	specify	VERB
gujaf-325	77	8	time	time	NOUN
gujaf-325	77	9	frame	frame	NOUN
gujaf-325	77	10	will	will	AUX
gujaf-325	77	11	be	be	AUX
gujaf-325	77	12	published	publish	VERB
gujaf-325	77	13	in	in	ADP
gujaf-325	77	14	that	that	DET
gujaf-325	77	15	issue	issue	NOUN
gujaf-325	77	16	.	.	PUNCT
gujaf-325	78	1	payment	payment	NOUN
gujaf-325	78	2	details	detail	NOUN
gujaf-325	78	3	bank	bank	NOUN
gujaf-325	78	4	:	:	PUNCT
gujaf-325	78	5	fcmb	fcmb	PROPN
gujaf-325	78	6	account	account	PROPN
gujaf-325	78	7	number	number	NOUN
gujaf-325	78	8	:	:	PUNCT
gujaf-325	78	9	7278465011	7278465011	NUM
gujaf-325	78	10	account	account	NOUN
gujaf-325	78	11	name	name	NOUN
gujaf-325	78	12	:	:	PUNCT
gujaf-325	78	13	gusau	gusau	PROPN
gujaf-325	78	14	journal	journal	NOUN
gujaf-325	78	15	of	of	ADP
gujaf-325	78	16	accounting	accounting	NOUN
gujaf-325	78	17	and	and	CCONJ
gujaf-325	78	18	finance	finance	NOUN
gujaf-325	78	19	for	for	ADP
gujaf-325	78	20	inquiry	inquiry	NOUN
gujaf-325	78	21	,	,	PUNCT
gujaf-325	78	22	contact	contact	PROPN
gujaf-325	78	23	dr	dr	PROPN
gujaf-325	78	24	.	.	PROPN
gujaf-325	78	25	a.u	a.u	PROPN
gujaf-325	78	26	.	.	PROPN
gujaf-325	78	27	farouk	farouk	PROPN
gujaf-325	78	28	department	department	PROPN
gujaf-325	78	29	of	of	ADP
gujaf-325	78	30	accounting	accounting	NOUN
gujaf-325	78	31	and	and	CCONJ
gujaf-325	78	32	finance	finance	NOUN
gujaf-325	78	33	,	,	PUNCT
gujaf-325	78	34	federal	federal	ADJ
gujaf-325	78	35	university	university	NOUN
gujaf-325	78	36	gusau	gusau	PROPN
gujaf-325	78	37	,	,	PUNCT
gujaf-325	78	38	zamfara	zamfara	PROPN
gujaf-325	78	39	state	state	PROPN
gujaf-325	78	40	.	.	PUNCT
gujaf-325	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-325	80	1	+2348069393824	+2348069393824	PRON
gujaf-325	80	2	for	for	ADP
gujaf-325	80	3	more	more	ADJ
gujaf-325	80	4	information	information	NOUN
gujaf-325	80	5	,	,	PUNCT
gujaf-325	80	6	contact	contact	VERB
gujaf-325	80	7	the	the	DET
gujaf-325	80	8	editor	editor	NOUN
gujaf-325	80	9	-	-	PUNCT
gujaf-325	80	10	in	in	ADP
gujaf-325	80	11	-	-	PUNCT
gujaf-325	80	12	chief	chief	NOUN
gujaf-325	80	13	on	on	ADP
gujaf-325	80	14	+2348067766435	+2348067766435	NUM
gujaf-325	80	15	the	the	DET
gujaf-325	80	16	associate	associate	ADJ
gujaf-325	80	17	editor	editor	NOUN
gujaf-325	80	18	on	on	ADP
gujaf-325	80	19	+2348036057525	+2348036057525	NUM
gujaf-325	80	20	or	or	CCONJ
gujaf-325	80	21	visit	visit	VERB
gujaf-325	80	22	our	our	PRON
gujaf-325	80	23	website	website	NOUN
gujaf-325	80	24	on	on	ADP
gujaf-325	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-325	80	26	or	or	CCONJ
gujaf-325	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-325	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-325	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-325	80	30	gusau	gusau	ADJ
gujaf-325	80	31	journal	journal	NOUN
gujaf-325	80	32	of	of	ADP
gujaf-325	80	33	accounting	accounting	NOUN
gujaf-325	80	34	and	and	CCONJ
gujaf-325	80	35	finance	finance	NOUN
gujaf-325	80	36	,	,	PUNCT
gujaf-325	80	37	vol	vol	NOUN
gujaf-325	80	38	.	.	PROPN
gujaf-325	80	39	5	5	NUM
gujaf-325	80	40	,	,	PUNCT
gujaf-325	80	41	issue	issue	NOUN
gujaf-325	80	42	2	2	NUM
gujaf-325	80	43	,	,	PUNCT
gujaf-325	80	44	october	october	PROPN
gujaf-325	80	45	,	,	PUNCT
gujaf-325	80	46	2024	2024	NUM
gujaf-325	80	47	viii	viii	NOUN
gujaf-325	80	48	table	table	NOUN
gujaf-325	80	49	of	of	ADP
gujaf-325	80	50	contents	content	NOUN
gujaf-325	80	51	the	the	DET
gujaf-325	80	52	impact	impact	NOUN
gujaf-325	80	53	of	of	ADP
gujaf-325	80	54	gender	gender	NOUN
gujaf-325	80	55	diversity	diversity	NOUN
gujaf-325	80	56	on	on	ADP
gujaf-325	80	57	earnings	earning	NOUN
gujaf-325	80	58	quality	quality	NOUN
gujaf-325	80	59	of	of	ADP
gujaf-325	80	60	listed	list	VERB
gujaf-325	80	61	financial	financial	ADJ
gujaf-325	80	62	services	service	NOUN
gujaf-325	80	63	firms	firm	NOUN
gujaf-325	80	64	in	in	ADP
gujaf-325	80	65	nigeria	nigeria	PROPN
gujaf-325	80	66	:	:	PUNCT
gujaf-325	80	67	analysis	analysis	NOUN
gujaf-325	80	68	of	of	ADP
gujaf-325	80	69	two	two	NUM
gujaf-325	80	70	-	-	PUNCT
gujaf-325	80	71	stage	stage	NOUN
gujaf-325	80	72	least	least	ADJ
gujaf-325	80	73	squares	square	NOUN
gujaf-325	80	74	joseph	joseph	PROPN
gujaf-325	80	75	olorunfemi	olorunfemi	PROPN
gujaf-325	80	76	akande	akande	PROPN
gujaf-325	80	77	,	,	PUNCT
gujaf-325	80	78	phd	phd	NOUN
gujaf-325	80	79	…	…	PUNCT
gujaf-325	80	80	…	…	PUNCT
gujaf-325	80	81	…	…	PUNCT
gujaf-325	80	82	…	…	PUNCT
gujaf-325	80	83	…	…	PUNCT
gujaf-325	80	84	…	…	PUNCT
gujaf-325	80	85	…	…	PUNCT
gujaf-325	80	86	…	…	PUNCT
gujaf-325	80	87	…	…	PUNCT
gujaf-325	80	88	…	…	PUNCT
gujaf-325	80	89	…	…	PUNCT
gujaf-325	80	90	…	…	PUNCT
gujaf-325	80	91	…	…	PUNCT
gujaf-325	80	92	…	…	PUNCT
gujaf-325	80	93	…	…	PUNCT
gujaf-325	80	94	…	…	PUNCT
gujaf-325	80	95	…	…	PUNCT
gujaf-325	80	96	…	…	PUNCT
gujaf-325	80	97	…	…	PUNCT
gujaf-325	80	98	…	…	PUNCT
gujaf-325	80	99	…	…	PUNCT
gujaf-325	80	100	..	..	SYM
gujaf-325	80	101	1	1	NUM
gujaf-325	80	102	-	-	SYM
gujaf-325	80	103	18	18	NUM
gujaf-325	80	104	the	the	DET
gujaf-325	80	105	impact	impact	NOUN
gujaf-325	80	106	of	of	ADP
gujaf-325	80	107	audit	audit	NOUN
gujaf-325	80	108	quality	quality	NOUN
gujaf-325	80	109	on	on	ADP
gujaf-325	80	110	firm	firm	NOUN
gujaf-325	80	111	’s	’s	PART
gujaf-325	80	112	performance	performance	NOUN
gujaf-325	80	113	of	of	ADP
gujaf-325	80	114	listed	list	VERB
gujaf-325	80	115	consumer	consumer	NOUN
gujaf-325	80	116	goods	good	NOUN
gujaf-325	80	117	firms	firm	NOUN
gujaf-325	80	118	in	in	ADP
gujaf-325	80	119	nigeria	nigeria	PROPN
gujaf-325	80	120	fatima	fatima	PROPN
gujaf-325	80	121	shehu	shehu	PROPN
gujaf-325	80	122	giwa	giwa	PROPN
gujaf-325	80	123	,	,	PUNCT
gujaf-325	80	124	prof	prof	PROPN
gujaf-325	80	125	.	.	PUNCT
gujaf-325	81	1	benjamin	benjamin	PROPN
gujaf-325	81	2	kumai	kumai	PROPN
gujaf-325	81	3	gugong	gugong	PROPN
gujaf-325	81	4	,	,	PUNCT
gujaf-325	81	5	gloria	gloria	PROPN
gujaf-325	81	6	pam	pam	PROPN
gujaf-325	81	7	dachomo	dachomo	PROPN
gujaf-325	81	8	…	…	X
gujaf-325	81	9	…	…	PUNCT
gujaf-325	81	10	…	…	PUNCT
gujaf-325	81	11	…	…	PUNCT
gujaf-325	81	12	...	...	PUNCT
gujaf-325	81	13	19	19	NUM
gujaf-325	81	14	-	-	SYM
gujaf-325	81	15	33	33	NUM
gujaf-325	81	16	women	woman	NOUN
gujaf-325	81	17	in	in	ADP
gujaf-325	81	18	top	top	ADJ
gujaf-325	81	19	echelon	echelon	NOUN
gujaf-325	81	20	positions	position	NOUN
gujaf-325	81	21	and	and	CCONJ
gujaf-325	81	22	their	their	PRON
gujaf-325	81	23	effects	effect	NOUN
gujaf-325	81	24	on	on	ADP
gujaf-325	81	25	carbon	carbon	NOUN
gujaf-325	81	26	emission	emission	NOUN
gujaf-325	81	27	disclosure	disclosure	NOUN
gujaf-325	81	28	:	:	PUNCT
gujaf-325	81	29	evidence	evidence	NOUN
gujaf-325	81	30	from	from	ADP
gujaf-325	81	31	an	an	DET
gujaf-325	81	32	emerging	emerge	VERB
gujaf-325	81	33	nation	nation	NOUN
gujaf-325	81	34	.	.	PUNCT
gujaf-325	81	35	saheed	sahee	VERB
gujaf-325	81	36	olanrewaju	olanrewaju	ADJ
gujaf-325	81	37	issa	issa	ADJ
gujaf-325	81	38	,	,	PUNCT
gujaf-325	81	39	abdulkadri	abdulkadri	PROPN
gujaf-325	81	40	toyin	toyin	NOUN
gujaf-325	81	41	alabi	alabi	NOUN
gujaf-325	81	42	,	,	PUNCT
gujaf-325	81	43	abdulbaki	abdulbaki	VERB
gujaf-325	81	44	teniola	teniola	PROPN
gujaf-325	81	45	ubandawaki	ubandawaki	PROPN
gujaf-325	81	46	…	…	NUM
gujaf-325	81	47	....	....	SYM
gujaf-325	81	48	34	34	NUM
gujaf-325	81	49	-	-	SYM
gujaf-325	81	50	47	47	NUM
gujaf-325	81	51	ceo	ceo	NOUN
gujaf-325	81	52	characteristics	characteristic	NOUN
gujaf-325	81	53	and	and	CCONJ
gujaf-325	81	54	financial	financial	ADJ
gujaf-325	81	55	performance	performance	NOUN
gujaf-325	81	56	of	of	ADP
gujaf-325	81	57	listed	list	VERB
gujaf-325	81	58	dmbs	dmb	NOUN
gujaf-325	81	59	in	in	ADP
gujaf-325	81	60	nigeria	nigeria	PROPN
gujaf-325	81	61	florence	florence	PROPN
gujaf-325	81	62	bosede	bosede	PROPN
gujaf-325	81	63	ajagbonna	ajagbonna	NOUN
gujaf-325	81	64	,	,	PUNCT
gujaf-325	81	65	benjamin	benjamin	PROPN
gujaf-325	81	66	kumai	kumai	PROPN
gujaf-325	81	67	gugong	gugong	PROPN
gujaf-325	81	68	,	,	PUNCT
gujaf-325	81	69	augustine	augustine	PROPN
gujaf-325	81	70	ayuba	ayuba	PROPN
gujaf-325	81	71	,	,	PUNCT
gujaf-325	81	72	idris	idris	PROPN
gujaf-325	81	73	mohammed	mohammed	PROPN
gujaf-325	81	74	,	,	PUNCT
gujaf-325	81	75	isuwa	isuwa	PROPN
gujaf-325	81	76	dauda	dauda	NOUN
gujaf-325	81	77	…	…	SYM
gujaf-325	81	78	…	…	PUNCT
gujaf-325	81	79	…	…	PUNCT
gujaf-325	81	80	…	…	PUNCT
gujaf-325	81	81	…	…	PUNCT
gujaf-325	81	82	…	…	PUNCT
gujaf-325	81	83	…	…	PUNCT
gujaf-325	81	84	…	…	PUNCT
gujaf-325	81	85	…	…	PUNCT
gujaf-325	81	86	…	…	PUNCT
gujaf-325	81	87	…	…	PUNCT
gujaf-325	81	88	…	…	PUNCT
gujaf-325	81	89	…	…	PUNCT
gujaf-325	81	90	…	…	PUNCT
gujaf-325	81	91	…	…	PUNCT
gujaf-325	81	92	…	…	PUNCT
gujaf-325	81	93	…	…	PUNCT
gujaf-325	81	94	…	…	PUNCT
gujaf-325	81	95	…	…	PUNCT
gujaf-325	81	96	…	…	PUNCT
gujaf-325	81	97	…	…	PUNCT
gujaf-325	81	98	…	…	PUNCT
gujaf-325	81	99	…	…	PUNCT
gujaf-325	81	100	…	…	PUNCT
gujaf-325	81	101	…	…	PUNCT
gujaf-325	81	102	…	…	PUNCT
gujaf-325	81	103	…	…	PUNCT
gujaf-325	81	104	…	…	PUNCT
gujaf-325	81	105	…	…	PUNCT
gujaf-325	81	106	…	…	SYM
gujaf-325	81	107	.48	.48	NUM
gujaf-325	81	108	-	-	SYM
gujaf-325	81	109	69	69	NUM
gujaf-325	81	110	post	post	NOUN
gujaf-325	81	111	covid-19	covid-19	PROPN
gujaf-325	81	112	pandemic	pandemic	ADJ
gujaf-325	81	113	:	:	PUNCT
gujaf-325	81	114	comparative	comparative	ADJ
gujaf-325	81	115	study	study	NOUN
gujaf-325	81	116	in	in	ADP
gujaf-325	81	117	the	the	DET
gujaf-325	81	118	value	value	NOUN
gujaf-325	81	119	relevance	relevance	NOUN
gujaf-325	81	120	of	of	ADP
gujaf-325	81	121	accounting	accounting	NOUN
gujaf-325	81	122	information	information	NOUN
gujaf-325	81	123	between	between	ADP
gujaf-325	81	124	listed	list	VERB
gujaf-325	81	125	manufacturing	manufacturing	NOUN
gujaf-325	81	126	firms	firm	NOUN
gujaf-325	81	127	and	and	CCONJ
gujaf-325	81	128	listed	list	VERB
gujaf-325	81	129	service	service	NOUN
gujaf-325	81	130	firms	firm	NOUN
gujaf-325	81	131	in	in	ADP
gujaf-325	81	132	nigeria	nigeria	PROPN
gujaf-325	81	133	abbas	abbas	PROPN
gujaf-325	81	134	,	,	PUNCT
gujaf-325	81	135	abdulrahman	abdulrahman	NOUN
gujaf-325	81	136	ngadi	ngadi	PROPN
gujaf-325	81	137	,	,	PUNCT
gujaf-325	81	138	abubakar	abubakar	PROPN
gujaf-325	81	139	,	,	PUNCT
gujaf-325	81	140	aliyu	aliyu	PROPN
gujaf-325	81	141	,	,	PUNCT
gujaf-325	81	142	abdu	abdu	PROPN
gujaf-325	81	143	,	,	PUNCT
gujaf-325	81	144	abubakar	abubakar	PROPN
gujaf-325	81	145	…	…	SYM
gujaf-325	81	146	…	…	PUNCT
gujaf-325	81	147	…	…	PUNCT
gujaf-325	81	148	…	…	PUNCT
gujaf-325	81	149	…	…	PUNCT
gujaf-325	81	150	…	…	PUNCT
gujaf-325	81	151	…	…	PUNCT
gujaf-325	81	152	…	…	PUNCT
gujaf-325	81	153	…	…	PUNCT
gujaf-325	81	154	…	…	PUNCT
gujaf-325	81	155	…	…	PUNCT
gujaf-325	81	156	…	…	SYM
gujaf-325	81	157	.70	.70	NUM
gujaf-325	81	158	-	-	SYM
gujaf-325	81	159	87	87	NUM
gujaf-325	81	160	environmental	environmental	ADJ
gujaf-325	81	161	and	and	CCONJ
gujaf-325	81	162	social	social	ADJ
gujaf-325	81	163	information	information	NOUN
gujaf-325	81	164	disclosure	disclosure	NOUN
gujaf-325	81	165	quality	quality	NOUN
gujaf-325	81	166	and	and	CCONJ
gujaf-325	81	167	financial	financial	ADJ
gujaf-325	81	168	performance	performance	NOUN
gujaf-325	81	169	of	of	ADP
gujaf-325	81	170	listed	list	VERB
gujaf-325	81	171	manufacturing	manufacturing	NOUN
gujaf-325	81	172	companies	company	NOUN
gujaf-325	81	173	in	in	ADP
gujaf-325	81	174	nigeria	nigeria	PROPN
gujaf-325	81	175	.	.	PUNCT
gujaf-325	81	176	:	:	PUNCT
gujaf-325	82	1	saka	saka	PROPN
gujaf-325	82	2	tunde	tunde	PROPN
gujaf-325	82	3	abdulsalam	abdulsalam	PROPN
gujaf-325	82	4	,	,	PUNCT
gujaf-325	82	5	ph.d	ph.d	PROPN
gujaf-325	82	6	…	…	SYM
gujaf-325	82	7	…	…	PUNCT
gujaf-325	82	8	…	…	PUNCT
gujaf-325	82	9	…	…	PUNCT
gujaf-325	82	10	…	…	PUNCT
gujaf-325	82	11	…	…	PUNCT
gujaf-325	82	12	...	...	PUNCT
gujaf-325	82	13	88	88	NUM
gujaf-325	82	14	-	-	SYM
gujaf-325	82	15	108	108	NUM
gujaf-325	82	16	the	the	DET
gujaf-325	82	17	impact	impact	NOUN
gujaf-325	82	18	of	of	ADP
gujaf-325	82	19	corporate	corporate	ADJ
gujaf-325	82	20	social	social	ADJ
gujaf-325	82	21	responsibility	responsibility	NOUN
gujaf-325	82	22	on	on	ADP
gujaf-325	82	23	bank	bank	NOUN
gujaf-325	82	24	performance	performance	NOUN
gujaf-325	82	25	in	in	ADP
gujaf-325	82	26	nigeria	nigeria	PROPN
gujaf-325	82	27	ibrahim	ibrahim	PROPN
gujaf-325	82	28	yinka	yinka	PROPN
gujaf-325	82	29	agbeyinka	agbeyinka	PROPN
gujaf-325	82	30	…	…	X
gujaf-325	82	31	…	…	PUNCT
gujaf-325	82	32	…	…	PUNCT
gujaf-325	82	33	…	…	PUNCT
gujaf-325	82	34	…	…	PUNCT
gujaf-325	82	35	…	…	PUNCT
gujaf-325	82	36	…	…	PUNCT
gujaf-325	82	37	…	…	PUNCT
gujaf-325	82	38	…	…	PUNCT
gujaf-325	82	39	…	…	PUNCT
gujaf-325	82	40	…	…	PUNCT
gujaf-325	82	41	…	…	PUNCT
gujaf-325	82	42	…	…	PUNCT
gujaf-325	82	43	…	…	PUNCT
gujaf-325	82	44	…	…	PUNCT
gujaf-325	82	45	…	…	PUNCT
gujaf-325	82	46	…	…	PUNCT
gujaf-325	82	47	…	…	PUNCT
gujaf-325	82	48	…	…	PUNCT
gujaf-325	82	49	…	…	PUNCT
gujaf-325	82	50	…	…	PUNCT
gujaf-325	82	51	…	…	PUNCT
gujaf-325	82	52	…	…	PUNCT
gujaf-325	82	53	…	…	X
gujaf-325	82	54	.109	.109	NUM
gujaf-325	82	55	-	-	SYM
gujaf-325	82	56	123	123	NUM
gujaf-325	82	57	the	the	DET
gujaf-325	82	58	impact	impact	NOUN
gujaf-325	82	59	of	of	ADP
gujaf-325	82	60	firm	firm	ADJ
gujaf-325	82	61	characteristics	characteristic	NOUN
gujaf-325	82	62	on	on	ADP
gujaf-325	82	63	accruals	accrual	NOUN
gujaf-325	82	64	and	and	CCONJ
gujaf-325	82	65	real	real	ADJ
gujaf-325	82	66	earnings	earning	NOUN
gujaf-325	82	67	management	management	NOUN
gujaf-325	82	68	of	of	ADP
gujaf-325	82	69	listed	list	VERB
gujaf-325	82	70	manufacturing	manufacturing	NOUN
gujaf-325	82	71	firms	firm	NOUN
gujaf-325	82	72	in	in	ADP
gujaf-325	82	73	nigeria	nigeria	PROPN
gujaf-325	82	74	:	:	PUNCT
gujaf-325	83	1	muhammad	muhammad	PROPN
gujaf-325	83	2	,	,	PUNCT
gujaf-325	83	3	aisha	aisha	PROPN
gujaf-325	83	4	chado	chado	PROPN
gujaf-325	83	5	…	…	PUNCT
gujaf-325	83	6	…	…	PUNCT
gujaf-325	83	7	…	…	PUNCT
gujaf-325	83	8	…	…	PUNCT
gujaf-325	83	9	…	…	PUNCT
gujaf-325	83	10	…	…	PUNCT
gujaf-325	83	11	…	…	PUNCT
gujaf-325	83	12	…	…	PUNCT
gujaf-325	83	13	…	…	PUNCT
gujaf-325	83	14	…	…	X
gujaf-325	83	15	.124	.124	NUM
gujaf-325	83	16	-	-	SYM
gujaf-325	83	17	142	142	NUM
gujaf-325	83	18	the	the	DET
gujaf-325	83	19	impact	impact	NOUN
gujaf-325	83	20	of	of	ADP
gujaf-325	83	21	esg	esg	NOUN
gujaf-325	83	22	practices	practice	NOUN
gujaf-325	83	23	on	on	ADP
gujaf-325	83	24	the	the	DET
gujaf-325	83	25	risk	risk	NOUN
gujaf-325	83	26	portfolio	portfolio	NOUN
gujaf-325	83	27	of	of	ADP
gujaf-325	83	28	listed	list	VERB
gujaf-325	83	29	oil	oil	NOUN
gujaf-325	83	30	and	and	CCONJ
gujaf-325	83	31	gas	gas	NOUN
gujaf-325	83	32	firms	firm	NOUN
gujaf-325	83	33	in	in	ADP
gujaf-325	83	34	nigeria	nigeria	PROPN
gujaf-325	83	35	using	use	VERB
gujaf-325	83	36	a	a	DET
gujaf-325	83	37	multilayered	multilayered	ADJ
gujaf-325	83	38	criterion	criterion	NOUN
gujaf-325	83	39	:	:	PUNCT
gujaf-325	83	40	joseph	joseph	PROPN
gujaf-325	83	41	olorunfemi	olorunfemi	ADP
gujaf-325	83	42	akande	akande	PROPN
gujaf-325	83	43	…	…	SYM
gujaf-325	83	44	…	…	PUNCT
gujaf-325	83	45	…	…	PUNCT
gujaf-325	83	46	…	…	PUNCT
gujaf-325	83	47	…	…	PUNCT
gujaf-325	83	48	…	…	PUNCT
gujaf-325	83	49	…	…	PUNCT
gujaf-325	83	50	…	…	PUNCT
gujaf-325	83	51	…	…	PUNCT
gujaf-325	83	52	…	…	PUNCT
gujaf-325	83	53	…	…	PUNCT
gujaf-325	83	54	…	…	PUNCT
gujaf-325	83	55	...	...	PUNCT
gujaf-325	83	56	143	143	NUM
gujaf-325	83	57	-	-	SYM
gujaf-325	83	58	155	155	NUM
gujaf-325	83	59	effect	effect	NOUN
gujaf-325	83	60	of	of	ADP
gujaf-325	83	61	selected	select	VERB
gujaf-325	83	62	macroeconomic	macroeconomic	ADJ
gujaf-325	83	63	variables	variable	NOUN
gujaf-325	83	64	on	on	ADP
gujaf-325	83	65	stock	stock	NOUN
gujaf-325	83	66	market	market	NOUN
gujaf-325	83	67	volatility	volatility	NOUN
gujaf-325	83	68	in	in	ADP
gujaf-325	83	69	nigeria	nigeria	PROPN
gujaf-325	83	70	hauwa	hauwa	ADJ
gujaf-325	83	71	bayero	bayero	PROPN
gujaf-325	83	72	tijjani	tijjani	NOUN
gujaf-325	83	73	,	,	PUNCT
gujaf-325	83	74	prof	prof	PROPN
gujaf-325	83	75	sheikh	sheikh	PROPN
gujaf-325	83	76	ahmad	ahmad	PROPN
gujaf-325	83	77	abdullahi	abdullahi	PROPN
gujaf-325	83	78	,	,	PUNCT
gujaf-325	83	79	dr	dr	PROPN
gujaf-325	83	80	ibrahim	ibrahim	PROPN
gujaf-325	83	81	mohammed	mohammed	PROPN
gujaf-325	83	82	,	,	PUNCT
gujaf-325	83	83	dr	dr	PROPN
gujaf-325	83	84	isma’il	isma’il	PROPN
gujaf-325	83	85	tijjani	tijjani	PROPN
gujaf-325	83	86	idris	idris	PROPN
gujaf-325	83	87	…	…	PROPN
gujaf-325	83	88	…	…	PUNCT
gujaf-325	83	89	…	…	PUNCT
gujaf-325	83	90	…	…	PUNCT
gujaf-325	83	91	…	…	PUNCT
gujaf-325	83	92	…	…	PUNCT
gujaf-325	83	93	…	…	PUNCT
gujaf-325	83	94	…	…	PUNCT
gujaf-325	83	95	…	…	PUNCT
gujaf-325	83	96	…	…	PUNCT
gujaf-325	83	97	…	…	PUNCT
gujaf-325	83	98	…	…	PUNCT
gujaf-325	83	99	…	…	PUNCT
gujaf-325	83	100	…	…	PUNCT
gujaf-325	83	101	…	…	PUNCT
gujaf-325	83	102	…	…	PUNCT
gujaf-325	83	103	…	…	PUNCT
gujaf-325	83	104	…	…	PUNCT
gujaf-325	83	105	…	…	PUNCT
gujaf-325	83	106	…	…	PUNCT
gujaf-325	83	107	…	…	PUNCT
gujaf-325	83	108	…	…	PUNCT
gujaf-325	83	109	…	…	PUNCT
gujaf-325	83	110	…	…	PUNCT
gujaf-325	83	111	…	…	PUNCT
gujaf-325	83	112	…	…	PUNCT
gujaf-325	83	113	…	…	PUNCT
gujaf-325	83	114	…	…	SYM
gujaf-325	83	115	…	…	SYM
gujaf-325	83	116	156	156	NUM
gujaf-325	83	117	-	-	SYM
gujaf-325	83	118	171	171	NUM
gujaf-325	83	119	moderating	moderate	VERB
gujaf-325	83	120	effect	effect	NOUN
gujaf-325	83	121	of	of	ADP
gujaf-325	83	122	audit	audit	NOUN
gujaf-325	83	123	quality	quality	NOUN
gujaf-325	83	124	on	on	ADP
gujaf-325	83	125	value	value	NOUN
gujaf-325	83	126	relevance	relevance	NOUN
gujaf-325	83	127	of	of	ADP
gujaf-325	83	128	fair	fair	ADJ
gujaf-325	83	129	value	value	NOUN
gujaf-325	83	130	measurements	measurement	NOUN
gujaf-325	83	131	hierarchy	hierarchy	NOUN
gujaf-325	83	132	of	of	ADP
gujaf-325	83	133	listed	list	VERB
gujaf-325	83	134	financial	financial	ADJ
gujaf-325	83	135	services	service	NOUN
gujaf-325	83	136	companies	company	NOUN
gujaf-325	83	137	:	:	PUNCT
gujaf-325	83	138	tesleem	tesleem	VERB
gujaf-325	83	139	olayinka	olayinka	ADJ
gujaf-325	83	140	adeyemi	adeyemi	ADV
gujaf-325	83	141	…	…	PUNCT
gujaf-325	83	142	…	…	PUNCT
gujaf-325	83	143	…	…	PUNCT
gujaf-325	83	144	…	…	PUNCT
gujaf-325	83	145	…	…	PUNCT
gujaf-325	83	146	…	…	X
gujaf-325	83	147	.172	.172	NUM
gujaf-325	83	148	-	-	SYM
gujaf-325	83	149	202	202	NUM
gujaf-325	83	150	effect	effect	NOUN
gujaf-325	83	151	of	of	ADP
gujaf-325	83	152	audit	audit	NOUN
gujaf-325	83	153	quality	quality	NOUN
gujaf-325	83	154	attributes	attribute	NOUN
gujaf-325	83	155	and	and	CCONJ
gujaf-325	83	156	ifrs	ifrs	NOUN
gujaf-325	83	157	adoption	adoption	NOUN
gujaf-325	83	158	on	on	ADP
gujaf-325	83	159	financial	financial	ADJ
gujaf-325	83	160	reporting	reporting	NOUN
gujaf-325	83	161	quality	quality	NOUN
gujaf-325	83	162	of	of	ADP
gujaf-325	83	163	listed	list	VERB
gujaf-325	83	164	manufacturing	manufacturing	NOUN
gujaf-325	83	165	firms	firm	NOUN
gujaf-325	83	166	in	in	ADP
gujaf-325	83	167	nigeria	nigeria	PROPN
gujaf-325	83	168	:	:	PUNCT
gujaf-325	84	1	muhammad	muhammad	PROPN
gujaf-325	84	2	,	,	PUNCT
gujaf-325	84	3	aisha	aisha	PROPN
gujaf-325	84	4	chado	chado	PROPN
gujaf-325	84	5	…	…	PUNCT
gujaf-325	84	6	…	…	PUNCT
gujaf-325	84	7	…	…	PUNCT
gujaf-325	84	8	…	…	PUNCT
gujaf-325	84	9	…	…	PUNCT
gujaf-325	84	10	…	…	PUNCT
gujaf-325	84	11	…	…	PUNCT
gujaf-325	84	12	…	…	PUNCT
gujaf-325	84	13	…	…	PUNCT
gujaf-325	84	14	..	..	PUNCT
gujaf-325	84	15	203	203	NUM
gujaf-325	84	16	-	-	SYM
gujaf-325	84	17	221	221	NUM
gujaf-325	84	18	electronic	electronic	ADJ
gujaf-325	84	19	banking	banking	NOUN
gujaf-325	84	20	and	and	CCONJ
gujaf-325	84	21	performance	performance	NOUN
gujaf-325	84	22	of	of	ADP
gujaf-325	84	23	banking	banking	NOUN
gujaf-325	84	24	sector	sector	NOUN
gujaf-325	84	25	in	in	ADP
gujaf-325	84	26	nigeria	nigeria	PROPN
gujaf-325	84	27	kayode	kayode	PROPN
gujaf-325	84	28	david	david	PROPN
gujaf-325	84	29	kolawole	kolawole	PROPN
gujaf-325	84	30	…	…	PUNCT
gujaf-325	84	31	…	…	PUNCT
gujaf-325	84	32	…	…	PUNCT
gujaf-325	84	33	…	…	PUNCT
gujaf-325	84	34	…	…	PUNCT
gujaf-325	84	35	…	…	PUNCT
gujaf-325	84	36	…	…	PUNCT
gujaf-325	84	37	…	…	PUNCT
gujaf-325	84	38	…	…	PUNCT
gujaf-325	84	39	…	…	PUNCT
gujaf-325	84	40	…	…	PUNCT
gujaf-325	84	41	…	…	PUNCT
gujaf-325	84	42	…	…	PUNCT
gujaf-325	84	43	…	…	PUNCT
gujaf-325	84	44	…	…	PUNCT
gujaf-325	84	45	…	…	PUNCT
gujaf-325	84	46	…	…	PUNCT
gujaf-325	84	47	…	…	PUNCT
gujaf-325	84	48	…	…	PUNCT
gujaf-325	84	49	…	…	PUNCT
gujaf-325	84	50	…	…	PUNCT
gujaf-325	84	51	…	…	PUNCT
gujaf-325	84	52	…	…	PUNCT
gujaf-325	84	53	…	…	PUNCT
gujaf-325	84	54	222	222	NUM
gujaf-325	84	55	-	-	SYM
gujaf-325	84	56	234	234	NUM
gujaf-325	84	57	gusau	gusau	ADJ
gujaf-325	84	58	journal	journal	NOUN
gujaf-325	84	59	of	of	ADP
gujaf-325	84	60	accounting	accounting	NOUN
gujaf-325	84	61	and	and	CCONJ
gujaf-325	84	62	finance	finance	NOUN
gujaf-325	84	63	,	,	PUNCT
gujaf-325	84	64	vol	vol	NOUN
gujaf-325	84	65	.	.	PROPN
gujaf-325	84	66	5	5	NUM
gujaf-325	84	67	,	,	PUNCT
gujaf-325	84	68	issue	issue	NOUN
gujaf-325	84	69	2	2	NUM
gujaf-325	84	70	,	,	PUNCT
gujaf-325	84	71	october	october	PROPN
gujaf-325	84	72	,	,	PUNCT
gujaf-325	84	73	2024	2024	NUM
gujaf-325	84	74	ix	ix	VERB
gujaf-325	84	75	do	do	VERB
gujaf-325	84	76	audit	audit	NOUN
gujaf-325	84	77	committee	committee	NOUN
gujaf-325	84	78	and	and	CCONJ
gujaf-325	84	79	board	board	NOUN
gujaf-325	84	80	attributes	attribute	VERB
gujaf-325	84	81	influence	influence	NOUN
gujaf-325	84	82	environmental	environmental	ADJ
gujaf-325	84	83	disclosure	disclosure	NOUN
gujaf-325	84	84	:	:	PUNCT
gujaf-325	84	85	an	an	DET
gujaf-325	84	86	empirical	empirical	ADJ
gujaf-325	84	87	investigation	investigation	NOUN
gujaf-325	84	88	of	of	ADP
gujaf-325	84	89	listed	list	VERB
gujaf-325	84	90	firms	firm	NOUN
gujaf-325	84	91	in	in	ADP
gujaf-325	84	92	nigeria	nigeria	PROPN
gujaf-325	84	93	.	.	PUNCT
gujaf-325	85	1	haruna	haruna	PROPN
gujaf-325	85	2	muhammed	muhammed	PROPN
gujaf-325	85	3	musa	musa	PROPN
gujaf-325	85	4	…	…	SYM
gujaf-325	85	5	…	…	PUNCT
gujaf-325	85	6	…	…	PUNCT
gujaf-325	85	7	…	…	PUNCT
gujaf-325	85	8	…	…	PUNCT
gujaf-325	85	9	…	…	PUNCT
gujaf-325	85	10	…	…	PUNCT
gujaf-325	85	11	…	…	SYM
gujaf-325	85	12	…	…	SYM
gujaf-325	85	13	235	235	NUM
gujaf-325	85	14	-	-	SYM
gujaf-325	85	15	248	248	NUM
gujaf-325	85	16	impact	impact	NOUN
gujaf-325	85	17	of	of	ADP
gujaf-325	85	18	external	external	ADJ
gujaf-325	85	19	debts	debt	NOUN
gujaf-325	85	20	on	on	ADP
gujaf-325	85	21	economic	economic	ADJ
gujaf-325	85	22	growth	growth	NOUN
gujaf-325	85	23	in	in	ADP
gujaf-325	85	24	nigeria	nigeria	PROPN
gujaf-325	85	25	ibrahim	ibrahim	PROPN
gujaf-325	85	26	yinka	yinka	PROPN
gujaf-325	85	27	agbeyinka	agbeyinka	PROPN
gujaf-325	85	28	…	…	X
gujaf-325	85	29	…	…	PUNCT
gujaf-325	85	30	…	…	PUNCT
gujaf-325	85	31	…	…	PUNCT
gujaf-325	85	32	…	…	PUNCT
gujaf-325	85	33	…	…	PUNCT
gujaf-325	85	34	…	…	PUNCT
gujaf-325	85	35	…	…	PUNCT
gujaf-325	85	36	…	…	PUNCT
gujaf-325	85	37	…	…	PUNCT
gujaf-325	85	38	…	…	PUNCT
gujaf-325	85	39	…	…	PUNCT
gujaf-325	85	40	…	…	PUNCT
gujaf-325	85	41	…	…	PUNCT
gujaf-325	85	42	…	…	PUNCT
gujaf-325	85	43	…	…	PUNCT
gujaf-325	85	44	…	…	PUNCT
gujaf-325	85	45	…	…	PUNCT
gujaf-325	85	46	…	…	PUNCT
gujaf-325	85	47	…	…	PUNCT
gujaf-325	85	48	…	…	PUNCT
gujaf-325	85	49	…	…	PUNCT
gujaf-325	85	50	…	…	SYM
gujaf-325	85	51	…	…	SYM
gujaf-325	85	52	249	249	NUM
gujaf-325	85	53	-	-	SYM
gujaf-325	85	54	261	261	NUM
gujaf-325	85	55	effect	effect	NOUN
gujaf-325	85	56	of	of	ADP
gujaf-325	85	57	compliance	compliance	NOUN
gujaf-325	85	58	cost	cost	NOUN
gujaf-325	85	59	and	and	CCONJ
gujaf-325	85	60	tax	tax	NOUN
gujaf-325	85	61	burden	burden	NOUN
gujaf-325	85	62	on	on	ADP
gujaf-325	85	63	tax	tax	NOUN
gujaf-325	85	64	compliance	compliance	NOUN
gujaf-325	85	65	of	of	ADP
gujaf-325	85	66	small	small	ADJ
gujaf-325	85	67	and	and	CCONJ
gujaf-325	85	68	medium	medium	ADJ
gujaf-325	85	69	-	-	PUNCT
gujaf-325	85	70	scale	scale	NOUN
gujaf-325	85	71	enterprises	enterprise	NOUN
gujaf-325	85	72	in	in	ADP
gujaf-325	85	73	benue	benue	NOUN
gujaf-325	85	74	state	state	PROPN
gujaf-325	85	75	,	,	PUNCT
gujaf-325	85	76	nigeria	nigeria	PROPN
gujaf-325	85	77	okpe	okpe	PROPN
gujaf-325	85	78	caleb	caleb	PROPN
gujaf-325	85	79	john	john	PROPN
gujaf-325	85	80	,	,	PUNCT
gujaf-325	85	81	prof	prof	PROPN
gujaf-325	85	82	.	.	PUNCT
gujaf-325	86	1	aliyu	aliyu	PROPN
gujaf-325	86	2	nuraddeen	nuraddeen	PROPN
gujaf-325	86	3	shehu	shehu	PROPN
gujaf-325	86	4	,	,	PUNCT
gujaf-325	86	5	prof	prof	PROPN
gujaf-325	86	6	.	.	PUNCT
gujaf-325	86	7	bello	bello	PROPN
gujaf-325	86	8	a.	a.	PROPN
gujaf-325	86	9	ahmad	ahmad	PROPN
gujaf-325	86	10	,	,	PUNCT
gujaf-325	86	11	ahmed	ahmed	PROPN
gujaf-325	86	12	aliyu	aliyu	PROPN
gujaf-325	86	13	abdullahi	abdullahi	PROPN
gujaf-325	86	14	phd	phd	PROPN
gujaf-325	86	15	,	,	PUNCT
gujaf-325	86	16	mohammed	mohammed	PROPN
gujaf-325	86	17	musa	musa	PROPN
gujaf-325	86	18	abdulkarim	abdulkarim	PROPN
gujaf-325	86	19	phd	phd	PROPN
gujaf-325	86	20	…	…	PUNCT
gujaf-325	86	21	…	…	PUNCT
gujaf-325	86	22	…	…	PUNCT
gujaf-325	86	23	…	…	PUNCT
gujaf-325	86	24	…	…	PUNCT
gujaf-325	86	25	…	…	PUNCT
gujaf-325	86	26	…	…	PUNCT
gujaf-325	86	27	…	…	PUNCT
gujaf-325	86	28	…	…	PUNCT
gujaf-325	86	29	…	…	PUNCT
gujaf-325	86	30	…	…	PUNCT
gujaf-325	86	31	…	…	PUNCT
gujaf-325	86	32	…	…	PUNCT
gujaf-325	86	33	…	…	PUNCT
gujaf-325	86	34	…	…	PUNCT
gujaf-325	86	35	…	…	PUNCT
gujaf-325	86	36	…	…	SYM
gujaf-325	86	37	.262	.262	NUM
gujaf-325	86	38	-	-	SYM
gujaf-325	86	39	282	282	NUM
gujaf-325	86	40	the	the	DET
gujaf-325	86	41	effect	effect	NOUN
gujaf-325	86	42	of	of	ADP
gujaf-325	86	43	bank	bank	NOUN
gujaf-325	86	44	sectoral	sectoral	ADJ
gujaf-325	86	45	credit	credit	NOUN
gujaf-325	86	46	and	and	CCONJ
gujaf-325	86	47	exchange	exchange	NOUN
gujaf-325	86	48	rate	rate	NOUN
gujaf-325	86	49	on	on	ADP
gujaf-325	86	50	financial	financial	ADJ
gujaf-325	86	51	performance	performance	NOUN
gujaf-325	86	52	of	of	ADP
gujaf-325	86	53	listed	list	VERB
gujaf-325	86	54	manufacturing	manufacturing	NOUN
gujaf-325	86	55	firms	firm	NOUN
gujaf-325	86	56	in	in	ADP
gujaf-325	86	57	nigeria	nigeria	PROPN
gujaf-325	86	58	.	.	PUNCT
gujaf-325	87	1	ibrahim	ibrahim	PROPN
gujaf-325	87	2	kabir	kabir	PROPN
gujaf-325	87	3	adedeji	adedeji	PROPN
gujaf-325	87	4	,	,	PUNCT
gujaf-325	87	5	dr	dr	PROPN
gujaf-325	87	6	ibrahim	ibrahim	PROPN
gujaf-325	87	7	muhammed	muhammed	PROPN
gujaf-325	87	8	,	,	PUNCT
gujaf-325	87	9	prof	prof	PROPN
gujaf-325	87	10	.	.	PUNCT
gujaf-325	88	1	muhammed	muhamme	VERB
gujaf-325	88	2	habibu	habibu	ADJ
gujaf-325	88	3	sabari	sabari	PROPN
gujaf-325	88	4	prof	prof	PROPN
gujaf-325	88	5	.	.	PUNCT
gujaf-325	89	1	abiodun	abiodun	PROPN
gujaf-325	89	2	popoola	popoola	PROPN
gujaf-325	89	3	…	…	PUNCT
gujaf-325	89	4	…	…	PUNCT
gujaf-325	89	5	…	…	PUNCT
gujaf-325	89	6	…	…	PUNCT
gujaf-325	89	7	…	…	PUNCT
gujaf-325	89	8	…	…	PUNCT
gujaf-325	89	9	…	…	PUNCT
gujaf-325	89	10	…	…	PUNCT
gujaf-325	89	11	…	…	PUNCT
gujaf-325	89	12	…	…	PUNCT
gujaf-325	89	13	…	…	PUNCT
gujaf-325	89	14	…	…	PUNCT
gujaf-325	89	15	…	…	PUNCT
gujaf-325	89	16	…	…	PUNCT
gujaf-325	89	17	…	…	PUNCT
gujaf-325	89	18	…	…	PUNCT
gujaf-325	89	19	…	…	PUNCT
gujaf-325	89	20	…	…	PUNCT
gujaf-325	89	21	…	…	PUNCT
gujaf-325	89	22	…	…	PUNCT
gujaf-325	89	23	…	…	PUNCT
gujaf-325	89	24	…	…	PUNCT
gujaf-325	89	25	…	…	PUNCT
gujaf-325	89	26	…	…	SYM
gujaf-325	89	27	…	…	SYM
gujaf-325	89	28	283	283	NUM
gujaf-325	89	29	-	-	SYM
gujaf-325	89	30	297	297	NUM
gujaf-325	89	31	the	the	DET
gujaf-325	89	32	effects	effect	NOUN
gujaf-325	89	33	of	of	ADP
gujaf-325	89	34	interest	interest	NOUN
gujaf-325	89	35	rate	rate	NOUN
gujaf-325	89	36	and	and	CCONJ
gujaf-325	89	37	money	money	NOUN
gujaf-325	89	38	supply	supply	NOUN
gujaf-325	89	39	on	on	ADP
gujaf-325	89	40	systematic	systematic	ADJ
gujaf-325	89	41	risk	risk	NOUN
gujaf-325	89	42	associated	associate	VERB
gujaf-325	89	43	with	with	ADP
gujaf-325	89	44	return	return	NOUN
gujaf-325	89	45	in	in	ADP
gujaf-325	89	46	nigerian	nigerian	ADJ
gujaf-325	89	47	exchange	exchange	PROPN
gujaf-325	89	48	adedokun	adedokun	PROPN
gujaf-325	89	49	rofiat	rofiat	PROPN
gujaf-325	89	50	,	,	PUNCT
gujaf-325	89	51	prof	prof	PROPN
gujaf-325	89	52	.	.	PROPN
gujaf-325	90	1	sani	sani	PROPN
gujaf-325	90	2	abdullahi	abdullahi	PROPN
gujaf-325	90	3	,	,	PUNCT
gujaf-325	90	4	dr	dr	PROPN
gujaf-325	90	5	.	.	PROPN
gujaf-325	90	6	ibrahim	ibrahim	PROPN
gujaf-325	90	7	mohammed	mohammed	PROPN
gujaf-325	90	8	,	,	PUNCT
gujaf-325	90	9	prof	prof	PROPN
gujaf-325	90	10	.	.	PUNCT
gujaf-325	91	1	ahmad	ahmad	PROPN
gujaf-325	91	2	dogarawa	dogarawa	PROPN
gujaf-325	91	3	…	…	X
gujaf-325	91	4	…	…	PUNCT
gujaf-325	91	5	…	…	PUNCT
gujaf-325	91	6	…	…	PUNCT
gujaf-325	91	7	…	…	PUNCT
gujaf-325	91	8	…	…	PUNCT
gujaf-325	91	9	…	…	PUNCT
gujaf-325	91	10	…	…	PUNCT
gujaf-325	91	11	…	…	PUNCT
gujaf-325	91	12	…	…	PUNCT
gujaf-325	91	13	…	…	PUNCT
gujaf-325	91	14	…	…	PUNCT
gujaf-325	91	15	…	…	PUNCT
gujaf-325	91	16	…	…	PUNCT
gujaf-325	91	17	…	…	PUNCT
gujaf-325	91	18	…	…	PUNCT
gujaf-325	91	19	…	…	PUNCT
gujaf-325	91	20	…	…	PUNCT
gujaf-325	91	21	…	…	PUNCT
gujaf-325	91	22	…	…	PUNCT
gujaf-325	91	23	…	…	PUNCT
gujaf-325	91	24	…	…	PUNCT
gujaf-325	91	25	…	…	PUNCT
gujaf-325	91	26	…	…	PUNCT
gujaf-325	91	27	…	…	PUNCT
gujaf-325	91	28	…	…	PUNCT
gujaf-325	91	29	…	…	PUNCT
gujaf-325	91	30	…	…	PUNCT
gujaf-325	91	31	…	…	PUNCT
gujaf-325	91	32	…	…	SYM
gujaf-325	91	33	.298	.298	NUM
gujaf-325	91	34	-	-	SYM
gujaf-325	91	35	314	314	NUM
gujaf-325	91	36	effect	effect	NOUN
gujaf-325	91	37	of	of	ADP
gujaf-325	91	38	firm	firm	ADJ
gujaf-325	91	39	attributes	attribute	NOUN
gujaf-325	91	40	on	on	ADP
gujaf-325	91	41	the	the	DET
gujaf-325	91	42	growth	growth	NOUN
gujaf-325	91	43	of	of	ADP
gujaf-325	91	44	healthcare	healthcare	NOUN
gujaf-325	91	45	companies	company	NOUN
gujaf-325	91	46	listed	list	VERB
gujaf-325	91	47	on	on	ADP
gujaf-325	91	48	the	the	DET
gujaf-325	91	49	nigerian	nigerian	PROPN
gujaf-325	91	50	exchange	exchange	PROPN
gujaf-325	91	51	group	group	PROPN
gujaf-325	91	52	salisu	salisu	PROPN
gujaf-325	91	53	isyaku	isyaku	NOUN
gujaf-325	91	54	dahiru	dahiru	NOUN
gujaf-325	91	55	,	,	PUNCT
gujaf-325	91	56	adeyemi	adeyemi	ADV
gujaf-325	91	57	tesleem	tesleem	VERB
gujaf-325	91	58	,	,	PUNCT
gujaf-325	91	59	phd	phd	NOUN
gujaf-325	91	60	,	,	PUNCT
gujaf-325	91	61	suleiman	suleiman	PROPN
gujaf-325	91	62	salami	salami	PROPN
gujaf-325	91	63	,	,	PUNCT
gujaf-325	91	64	phd	phd	NOUN
gujaf-325	91	65	…	…	SYM
gujaf-325	91	66	…	…	PUNCT
gujaf-325	91	67	…	…	PUNCT
gujaf-325	91	68	…	…	PUNCT
gujaf-325	91	69	…	…	SYM
gujaf-325	91	70	....	....	PUNCT
gujaf-325	91	71	315	315	NUM
gujaf-325	91	72	-	-	SYM
gujaf-325	91	73	331	331	NUM
gujaf-325	91	74	corporate	corporate	ADJ
gujaf-325	91	75	social	social	ADJ
gujaf-325	91	76	responsibility	responsibility	NOUN
gujaf-325	91	77	and	and	CCONJ
gujaf-325	91	78	performance	performance	NOUN
gujaf-325	91	79	of	of	ADP
gujaf-325	91	80	firms	firm	NOUN
gujaf-325	91	81	in	in	ADP
gujaf-325	91	82	lagos	lagos	PROPN
gujaf-325	91	83	state	state	PROPN
gujaf-325	91	84	nigeria	nigeria	PROPN
gujaf-325	91	85	kayode	kayode	PROPN
gujaf-325	91	86	david	david	PROPN
gujaf-325	91	87	kolawole	kolawole	PROPN
gujaf-325	91	88	……	……	NOUN
gujaf-325	91	89	……	……	NOUN
gujaf-325	91	90	……	……	NOUN
gujaf-325	91	91	……	……	NOUN
gujaf-325	91	92	……	……	NOUN
gujaf-325	91	93	……	……	NOUN
gujaf-325	91	94	……	……	NOUN
gujaf-325	91	95	……	……	NOUN
gujaf-325	91	96	……	……	NOUN
gujaf-325	91	97	……	……	NOUN
gujaf-325	91	98	……	……	NOUN
gujaf-325	91	99	……	……	NOUN
gujaf-325	91	100	.	.	PUNCT
gujaf-325	92	1	...	...	PUNCT
gujaf-325	92	2	332	332	NUM
gujaf-325	92	3	-	-	SYM
gujaf-325	92	4	343	343	NUM
gujaf-325	92	5	does	do	AUX
gujaf-325	92	6	taxation	taxation	NOUN
gujaf-325	92	7	affect	affect	VERB
gujaf-325	92	8	banks	bank	NOUN
gujaf-325	92	9	’	'	PUNCT
gujaf-325	92	10	profitability	profitability	NOUN
gujaf-325	92	11	:	:	PUNCT
gujaf-325	92	12	evidence	evidence	NOUN
gujaf-325	92	13	from	from	ADP
gujaf-325	92	14	nigeria	nigeria	PROPN
gujaf-325	92	15	emmanuel	emmanuel	PROPN
gujaf-325	92	16	imuede	imuede	PROPN
gujaf-325	92	17	oyasor	oyasor	PROPN
gujaf-325	92	18	…	…	PUNCT
gujaf-325	92	19	…	…	PUNCT
gujaf-325	92	20	…	…	PUNCT
gujaf-325	92	21	…	…	PUNCT
gujaf-325	92	22	…	…	PUNCT
gujaf-325	92	23	…	…	PUNCT
gujaf-325	92	24	…	…	PUNCT
gujaf-325	92	25	…	…	PUNCT
gujaf-325	92	26	…	…	PUNCT
gujaf-325	92	27	…	…	PUNCT
gujaf-325	92	28	…	…	PUNCT
gujaf-325	92	29	…	…	PUNCT
gujaf-325	92	30	…	…	PUNCT
gujaf-325	92	31	…	…	PUNCT
gujaf-325	92	32	…	…	PUNCT
gujaf-325	92	33	…	…	PUNCT
gujaf-325	92	34	…	…	PUNCT
gujaf-325	92	35	…	…	PUNCT
gujaf-325	92	36	…	…	PUNCT
gujaf-325	92	37	…	…	PUNCT
gujaf-325	92	38	…	…	PUNCT
gujaf-325	92	39	…	…	PUNCT
gujaf-325	92	40	…	…	PUNCT
gujaf-325	92	41	..	..	PUNCT
gujaf-325	92	42	344	344	NUM
gujaf-325	92	43	-	-	SYM
gujaf-325	92	44	356	356	NUM
gujaf-325	92	45	working	work	VERB
gujaf-325	92	46	capital	capital	NOUN
gujaf-325	92	47	management	management	NOUN
gujaf-325	92	48	and	and	CCONJ
gujaf-325	92	49	manufacturing	manufacturing	NOUN
gujaf-325	92	50	performance	performance	NOUN
gujaf-325	92	51	in	in	ADP
gujaf-325	92	52	nigeria	nigeria	PROPN
gujaf-325	92	53	adedeji	adedeji	PROPN
gujaf-325	92	54	daniel	daniel	PROPN
gujaf-325	92	55	gbadebo	gbadebo	PROPN
gujaf-325	92	56	…	…	PUNCT
gujaf-325	92	57	…	…	PUNCT
gujaf-325	92	58	…	…	PUNCT
gujaf-325	92	59	…	…	PUNCT
gujaf-325	92	60	…	…	PUNCT
gujaf-325	92	61	…	…	PUNCT
gujaf-325	92	62	…	…	PUNCT
gujaf-325	92	63	…	…	PUNCT
gujaf-325	92	64	…	…	PUNCT
gujaf-325	92	65	…	…	PUNCT
gujaf-325	92	66	…	…	PUNCT
gujaf-325	92	67	…	…	PUNCT
gujaf-325	92	68	…	…	PUNCT
gujaf-325	92	69	…	…	PUNCT
gujaf-325	92	70	…	…	PUNCT
gujaf-325	92	71	…	…	PUNCT
gujaf-325	92	72	…	…	PUNCT
gujaf-325	92	73	…	…	PUNCT
gujaf-325	92	74	…	…	PUNCT
gujaf-325	92	75	…	…	PUNCT
gujaf-325	92	76	…	…	PUNCT
gujaf-325	92	77	…	…	PUNCT
gujaf-325	92	78	…	…	PUNCT
gujaf-325	92	79	…	…	PUNCT
gujaf-325	92	80	...	...	PUNCT
gujaf-325	92	81	357	357	NUM
gujaf-325	92	82	-	-	SYM
gujaf-325	92	83	368	368	NUM
gujaf-325	92	84	the	the	DET
gujaf-325	92	85	multidimensionality	multidimensionality	NOUN
gujaf-325	92	86	foreign	foreign	ADJ
gujaf-325	92	87	direct	direct	ADJ
gujaf-325	92	88	investment	investment	NOUN
gujaf-325	92	89	’s	’s	PART
gujaf-325	92	90	impact	impact	NOUN
gujaf-325	92	91	on	on	ADP
gujaf-325	92	92	the	the	DET
gujaf-325	92	93	economy	economy	NOUN
gujaf-325	92	94	emmanuel	emmanuel	PROPN
gujaf-325	92	95	imuede	imuede	PROPN
gujaf-325	92	96	oyasor	oyasor	PROPN
gujaf-325	92	97	…	…	PUNCT
gujaf-325	92	98	…	…	PUNCT
gujaf-325	92	99	…	…	PUNCT
gujaf-325	92	100	…	…	PUNCT
gujaf-325	92	101	…	…	PUNCT
gujaf-325	92	102	…	…	PUNCT
gujaf-325	92	103	…	…	PUNCT
gujaf-325	92	104	…	…	PUNCT
gujaf-325	92	105	…	…	PUNCT
gujaf-325	92	106	…	…	PUNCT
gujaf-325	92	107	…	…	PUNCT
gujaf-325	92	108	…	…	PUNCT
gujaf-325	92	109	…	…	PUNCT
gujaf-325	92	110	…	…	PUNCT
gujaf-325	92	111	…	…	PUNCT
gujaf-325	92	112	…	…	PUNCT
gujaf-325	92	113	…	…	PUNCT
gujaf-325	92	114	…	…	PUNCT
gujaf-325	92	115	…	…	PUNCT
gujaf-325	92	116	…	…	PUNCT
gujaf-325	92	117	…	…	PUNCT
gujaf-325	92	118	…	…	PUNCT
gujaf-325	92	119	…	…	PUNCT
gujaf-325	92	120	..	..	SYM
gujaf-325	92	121	369	369	NUM
gujaf-325	92	122	-	-	SYM
gujaf-325	92	123	383	383	NUM
gujaf-325	92	124	private	private	ADJ
gujaf-325	92	125	capital	capital	NOUN
gujaf-325	92	126	formation	formation	NOUN
gujaf-325	92	127	,	,	PUNCT
gujaf-325	92	128	public	public	ADJ
gujaf-325	92	129	sector	sector	NOUN
gujaf-325	92	130	capital	capital	NOUN
gujaf-325	92	131	formation	formation	NOUN
gujaf-325	92	132	and	and	CCONJ
gujaf-325	92	133	economic	economic	ADJ
gujaf-325	92	134	growth	growth	NOUN
gujaf-325	92	135	in	in	ADP
gujaf-325	92	136	south	south	PROPN
gujaf-325	92	137	africa	africa	PROPN
gujaf-325	92	138	.	.	PUNCT
gujaf-325	93	1	ahmed	ahmed	PROPN
gujaf-325	93	2	oluwatobi	oluwatobi	PROPN
gujaf-325	93	3	adekunle,	adekunle,	PROPN
gujaf-325	93	4	…	…	SYM
gujaf-325	93	5	…	…	PUNCT
gujaf-325	93	6	…	…	PUNCT
gujaf-325	93	7	…	…	PUNCT
gujaf-325	93	8	…	…	PUNCT
gujaf-325	93	9	…	…	PUNCT
gujaf-325	93	10	…	…	PUNCT
gujaf-325	93	11	…	…	PUNCT
gujaf-325	93	12	…	…	PUNCT
gujaf-325	93	13	…	…	PUNCT
gujaf-325	93	14	…	…	PUNCT
gujaf-325	93	15	…	…	PUNCT
gujaf-325	93	16	…	…	PUNCT
gujaf-325	93	17	…	…	PUNCT
gujaf-325	93	18	…	…	PUNCT
gujaf-325	93	19	…	…	PUNCT
gujaf-325	93	20	…	…	PUNCT
gujaf-325	93	21	…	…	PUNCT
gujaf-325	93	22	…	…	PUNCT
gujaf-325	93	23	384	384	NUM
gujaf-325	93	24	-	-	SYM
gujaf-325	93	25	396	396	NUM
gujaf-325	93	26	macroeconomic	macroeconomic	ADJ
gujaf-325	93	27	determinants	determinant	NOUN
gujaf-325	93	28	and	and	CCONJ
gujaf-325	93	29	stock	stock	NOUN
gujaf-325	93	30	market	market	NOUN
gujaf-325	93	31	volatility	volatility	NOUN
gujaf-325	93	32	amidst	amidst	ADP
gujaf-325	93	33	the	the	DET
gujaf-325	93	34	period	period	NOUN
gujaf-325	93	35	of	of	ADP
gujaf-325	93	36	economic	economic	ADJ
gujaf-325	93	37	recession	recession	NOUN
gujaf-325	93	38	in	in	ADP
gujaf-325	93	39	nigeria	nigeria	PROPN
gujaf-325	93	40	hauwa	hauwa	ADJ
gujaf-325	93	41	bayero	bayero	PROPN
gujaf-325	93	42	tijjani	tijjani	NOUN
gujaf-325	93	43	,	,	PUNCT
gujaf-325	93	44	prof	prof	PROPN
gujaf-325	93	45	sheikh	sheikh	PROPN
gujaf-325	93	46	ahmad	ahmad	PROPN
gujaf-325	93	47	abdullahi	abdullahi	PROPN
gujaf-325	93	48	,	,	PUNCT
gujaf-325	93	49	dr	dr	PROPN
gujaf-325	93	50	ibrahim	ibrahim	PROPN
gujaf-325	93	51	mohammed	mohammed	PROPN
gujaf-325	93	52	dr	dr	PROPN
gujaf-325	93	53	isma’il	isma’il	PROPN
gujaf-325	93	54	tijjani	tijjani	PROPN
gujaf-325	93	55	idris	idris	PROPN
gujaf-325	93	56	…	…	PUNCT
gujaf-325	93	57	……	……	NOUN
gujaf-325	93	58	……	……	NOUN
gujaf-325	93	59	……	……	NOUN
gujaf-325	93	60	……	……	NOUN
gujaf-325	93	61	……	……	NOUN
gujaf-325	93	62	……	……	NOUN
gujaf-325	93	63	……	……	NOUN
gujaf-325	93	64	……	……	NOUN
gujaf-325	93	65	……	……	NOUN
gujaf-325	93	66	……	……	NOUN
gujaf-325	93	67	……	……	NOUN
gujaf-325	93	68	……	……	NOUN
gujaf-325	93	69	……	……	NOUN
gujaf-325	93	70	……	……	NOUN
gujaf-325	93	71	.	.	PUNCT
gujaf-325	93	72	397	397	NUM
gujaf-325	93	73	-	-	SYM
gujaf-325	93	74	413	413	NUM
gujaf-325	93	75	gusau	gusau	ADJ
gujaf-325	93	76	journal	journal	NOUN
gujaf-325	93	77	of	of	ADP
gujaf-325	93	78	accounting	accounting	NOUN
gujaf-325	93	79	and	and	CCONJ
gujaf-325	93	80	finance	finance	NOUN
gujaf-325	93	81	,	,	PUNCT
gujaf-325	93	82	vol	vol	NOUN
gujaf-325	93	83	.	.	PROPN
gujaf-325	93	84	5	5	NUM
gujaf-325	93	85	,	,	PUNCT
gujaf-325	93	86	issue	issue	NOUN
gujaf-325	93	87	2	2	NUM
gujaf-325	93	88	,	,	PUNCT
gujaf-325	93	89	october	october	PROPN
gujaf-325	93	90	,	,	PUNCT
gujaf-325	93	91	2024	2024	NUM
gujaf-325	93	92	124	124	NUM
gujaf-325	93	93	the	the	DET
gujaf-325	93	94	impact	impact	NOUN
gujaf-325	93	95	of	of	ADP
gujaf-325	93	96	firm	firm	ADJ
gujaf-325	93	97	characteristics	characteristic	NOUN
gujaf-325	93	98	on	on	ADP
gujaf-325	93	99	accruals	accrual	NOUN
gujaf-325	93	100	and	and	CCONJ
gujaf-325	93	101	real	real	ADJ
gujaf-325	93	102	earnings	earning	NOUN
gujaf-325	93	103	mangement	mangement	NOUN
gujaf-325	93	104	of	of	ADP
gujaf-325	93	105	listed	list	VERB
gujaf-325	93	106	manufacturing	manufacturing	NOUN
gujaf-325	93	107	firms	firm	NOUN
gujaf-325	93	108	in	in	ADP
gujaf-325	93	109	nigeria	nigeria	PROPN
gujaf-325	93	110	muhammad	muhammad	PROPN
gujaf-325	93	111	,	,	PUNCT
gujaf-325	93	112	aisha	aisha	PROPN
gujaf-325	93	113	chado	chado	PROPN
gujaf-325	93	114	department	department	PROPN
gujaf-325	93	115	of	of	ADP
gujaf-325	93	116	accounting	accounting	PROPN
gujaf-325	93	117	,	,	PUNCT
gujaf-325	93	118	abu	abu	PROPN
gujaf-325	93	119	business	business	PROPN
gujaf-325	93	120	school	school	PROPN
gujaf-325	93	121	aishachado@gmail.com	aishachado@gmail.com	PROPN
gujaf-325	93	122	(	(	PUNCT
gujaf-325	93	123	08062118899	08062118899	NUM
gujaf-325	93	124	)	)	PUNCT
gujaf-325	93	125	doi	doi	NOUN
gujaf-325	93	126	:	:	PUNCT
gujaf-325	93	127	https://doi.org/10.57233/gujaf.v5i2.08	https://doi.org/10.57233/gujaf.v5i2.08	NOUN
gujaf-325	93	128	abstract	abstract	NOUN
gujaf-325	93	129	the	the	DET
gujaf-325	93	130	concerns	concern	NOUN
gujaf-325	93	131	about	about	ADP
gujaf-325	93	132	earnings	earning	NOUN
gujaf-325	93	133	management	management	NOUN
gujaf-325	93	134	arose	arise	VERB
gujaf-325	93	135	after	after	ADP
gujaf-325	93	136	the	the	DET
gujaf-325	93	137	fall	fall	NOUN
gujaf-325	93	138	of	of	ADP
gujaf-325	93	139	many	many	ADJ
gujaf-325	93	140	multinational	multinational	ADJ
gujaf-325	93	141	companies	company	NOUN
gujaf-325	93	142	.	.	PUNCT
gujaf-325	94	1	extant	extant	ADJ
gujaf-325	94	2	literature	literature	NOUN
gujaf-325	94	3	has	have	AUX
gujaf-325	94	4	shown	show	VERB
gujaf-325	94	5	accruals	accrual	NOUN
gujaf-325	94	6	and	and	CCONJ
gujaf-325	94	7	real	real	ADJ
gujaf-325	94	8	earnings	earning	NOUN
gujaf-325	94	9	management	management	NOUN
gujaf-325	94	10	techniques	technique	NOUN
gujaf-325	94	11	as	as	ADP
gujaf-325	94	12	dual	dual	ADJ
gujaf-325	94	13	ways	way	NOUN
gujaf-325	94	14	of	of	ADP
gujaf-325	94	15	manipulating	manipulate	VERB
gujaf-325	94	16	earnings	earning	NOUN
gujaf-325	94	17	.	.	PUNCT
gujaf-325	95	1	however	however	ADV
gujaf-325	95	2	,	,	PUNCT
gujaf-325	95	3	prior	prior	ADJ
gujaf-325	95	4	literatures	literature	NOUN
gujaf-325	95	5	have	have	AUX
gujaf-325	95	6	dwelled	dwell	VERB
gujaf-325	95	7	on	on	ADP
gujaf-325	95	8	aem	aem	NOUN
gujaf-325	95	9	making	make	VERB
gujaf-325	95	10	it	it	PRON
gujaf-325	95	11	vast	vast	ADJ
gujaf-325	95	12	and	and	CCONJ
gujaf-325	95	13	creating	create	VERB
gujaf-325	95	14	a	a	DET
gujaf-325	95	15	literature	literature	NOUN
gujaf-325	95	16	gap	gap	NOUN
gujaf-325	95	17	for	for	ADP
gujaf-325	95	18	rem	rem	VERB
gujaf-325	95	19	with	with	ADP
gujaf-325	95	20	unanswered	unanswered	ADJ
gujaf-325	95	21	questions	question	NOUN
gujaf-325	95	22	.	.	PUNCT
gujaf-325	96	1	this	this	DET
gujaf-325	96	2	study	study	NOUN
gujaf-325	96	3	examined	examine	VERB
gujaf-325	96	4	the	the	DET
gujaf-325	96	5	effect	effect	NOUN
gujaf-325	96	6	of	of	ADP
gujaf-325	96	7	firm	firm	ADJ
gujaf-325	96	8	characteristics	characteristic	NOUN
gujaf-325	96	9	on	on	ADP
gujaf-325	96	10	both	both	PRON
gujaf-325	96	11	and	and	CCONJ
gujaf-325	96	12	aem	aem	PROPN
gujaf-325	96	13	was	be	AUX
gujaf-325	96	14	measured	measure	VERB
gujaf-325	96	15	using	use	VERB
gujaf-325	96	16	the	the	DET
gujaf-325	96	17	extended	extended	ADJ
gujaf-325	96	18	jones	jones	PROPN
gujaf-325	96	19	model	model	NOUN
gujaf-325	96	20	by	by	ADP
gujaf-325	96	21	yoon	yoon	PROPN
gujaf-325	96	22	,	,	PUNCT
gujaf-325	96	23	miller	miller	PROPN
gujaf-325	96	24	&	&	CCONJ
gujaf-325	96	25	jirapon	jirapon	PROPN
gujaf-325	96	26	(	(	PUNCT
gujaf-325	96	27	2006	2006	NUM
gujaf-325	96	28	)	)	PUNCT
gujaf-325	96	29	model	model	NOUN
gujaf-325	96	30	while	while	SCONJ
gujaf-325	96	31	rem	rem	NOUN
gujaf-325	96	32	was	be	AUX
gujaf-325	96	33	measured	measure	VERB
gujaf-325	96	34	by	by	ADP
gujaf-325	96	35	the	the	DET
gujaf-325	96	36	rowchowdhury	rowchowdhury	NOUN
gujaf-325	96	37	(	(	PUNCT
gujaf-325	96	38	2006	2006	NUM
gujaf-325	96	39	)	)	PUNCT
gujaf-325	96	40	model	model	NOUN
gujaf-325	96	41	.	.	PUNCT
gujaf-325	97	1	the	the	DET
gujaf-325	97	2	research	research	NOUN
gujaf-325	97	3	sample	sample	NOUN
gujaf-325	97	4	was	be	AUX
gujaf-325	97	5	40	40	NUM
gujaf-325	97	6	firms	firm	NOUN
gujaf-325	97	7	drawn	draw	VERB
gujaf-325	97	8	from	from	ADP
gujaf-325	97	9	listed	list	VERB
gujaf-325	97	10	manufacturing	manufacturing	NOUN
gujaf-325	97	11	firms	firm	NOUN
gujaf-325	97	12	on	on	ADP
gujaf-325	97	13	the	the	DET
gujaf-325	97	14	nigerian	nigerian	ADJ
gujaf-325	97	15	exchange	exchange	NOUN
gujaf-325	97	16	group	group	NOUN
gujaf-325	97	17	(	(	PUNCT
gujaf-325	97	18	ngx	ngx	PROPN
gujaf-325	97	19	)	)	PUNCT
gujaf-325	97	20	for	for	ADP
gujaf-325	97	21	the	the	DET
gujaf-325	97	22	period	period	NOUN
gujaf-325	97	23	2007	2007	NUM
gujaf-325	97	24	to	to	ADP
gujaf-325	97	25	2021	2021	NUM
gujaf-325	97	26	.	.	PUNCT
gujaf-325	98	1	the	the	DET
gujaf-325	98	2	ex	ex	X
gujaf-325	98	3	post	post	NOUN
gujaf-325	98	4	factor	factor	NOUN
gujaf-325	98	5	research	research	NOUN
gujaf-325	98	6	design	design	NOUN
gujaf-325	98	7	was	be	AUX
gujaf-325	98	8	used	use	VERB
gujaf-325	98	9	to	to	PART
gujaf-325	98	10	determine	determine	VERB
gujaf-325	98	11	the	the	DET
gujaf-325	98	12	relationship	relationship	NOUN
gujaf-325	98	13	between	between	ADP
gujaf-325	98	14	the	the	DET
gujaf-325	98	15	dependent	dependent	ADJ
gujaf-325	98	16	variable	variable	NOUN
gujaf-325	98	17	(	(	PUNCT
gujaf-325	98	18	earnings	earning	NOUN
gujaf-325	98	19	management	management	NOUN
gujaf-325	98	20	proxy	proxy	NOUN
gujaf-325	98	21	by	by	ADP
gujaf-325	98	22	accruals	accrual	NOUN
gujaf-325	98	23	earnings	earning	NOUN
gujaf-325	98	24	management	management	NOUN
gujaf-325	98	25	and	and	CCONJ
gujaf-325	98	26	real	real	ADJ
gujaf-325	98	27	earnings	earning	NOUN
gujaf-325	98	28	management	management	NOUN
gujaf-325	98	29	)	)	PUNCT
gujaf-325	98	30	,	,	PUNCT
gujaf-325	98	31	the	the	DET
gujaf-325	98	32	independent	independent	ADJ
gujaf-325	98	33	variables	variable	NOUN
gujaf-325	98	34	(	(	PUNCT
gujaf-325	98	35	firm	firm	ADJ
gujaf-325	98	36	characteristics	characteristic	NOUN
gujaf-325	98	37	proxy	proxy	NOUN
gujaf-325	98	38	by	by	ADP
gujaf-325	98	39	firm	firm	ADJ
gujaf-325	98	40	size	size	NOUN
gujaf-325	98	41	,	,	PUNCT
gujaf-325	98	42	firms	firm	NOUN
gujaf-325	98	43	’	'	PUNCT
gujaf-325	98	44	growth	growth	NOUN
gujaf-325	98	45	,	,	PUNCT
gujaf-325	98	46	firms	firm	NOUN
gujaf-325	98	47	’	’	PART
gujaf-325	98	48	profitability	profitability	NOUN
gujaf-325	98	49	and	and	CCONJ
gujaf-325	98	50	audit	audit	NOUN
gujaf-325	98	51	quality	quality	NOUN
gujaf-325	98	52	)	)	PUNCT
gujaf-325	98	53	and	and	CCONJ
gujaf-325	98	54	the	the	DET
gujaf-325	98	55	tradeoff	tradeoff	NOUN
gujaf-325	98	56	between	between	ADP
gujaf-325	98	57	aem	aem	PROPN
gujaf-325	98	58	and	and	CCONJ
gujaf-325	98	59	rem	rem	PROPN
gujaf-325	98	60	.	.	PUNCT
gujaf-325	99	1	the	the	DET
gujaf-325	99	2	study	study	NOUN
gujaf-325	99	3	used	use	VERB
gujaf-325	99	4	the	the	DET
gujaf-325	99	5	multiple	multiple	ADJ
gujaf-325	99	6	linear	linear	ADJ
gujaf-325	99	7	regressions	regression	NOUN
gujaf-325	99	8	as	as	ADP
gujaf-325	99	9	a	a	DET
gujaf-325	99	10	tool	tool	NOUN
gujaf-325	99	11	of	of	ADP
gujaf-325	99	12	analysis	analysis	NOUN
gujaf-325	99	13	.	.	PUNCT
gujaf-325	100	1	the	the	DET
gujaf-325	100	2	results	result	NOUN
gujaf-325	100	3	indicated	indicate	VERB
gujaf-325	100	4	;	;	PUNCT
gujaf-325	100	5	firm	firm	ADJ
gujaf-325	100	6	size	size	NOUN
gujaf-325	100	7	has	have	VERB
gujaf-325	100	8	a	a	DET
gujaf-325	100	9	consistent	consistent	ADJ
gujaf-325	100	10	negative	negative	ADJ
gujaf-325	100	11	impact	impact	NOUN
gujaf-325	100	12	on	on	ADP
gujaf-325	100	13	both	both	CCONJ
gujaf-325	100	14	aem	aem	PROPN
gujaf-325	100	15	and	and	CCONJ
gujaf-325	100	16	rem	rem	PROPN
gujaf-325	100	17	,	,	PUNCT
gujaf-325	100	18	with	with	ADP
gujaf-325	100	19	statistically	statistically	ADV
gujaf-325	100	20	significant	significant	ADJ
gujaf-325	100	21	results	result	NOUN
gujaf-325	100	22	indicating	indicate	VERB
gujaf-325	100	23	that	that	SCONJ
gujaf-325	100	24	larger	large	ADJ
gujaf-325	100	25	firms	firm	NOUN
gujaf-325	100	26	may	may	AUX
gujaf-325	100	27	face	face	VERB
gujaf-325	100	28	unique	unique	ADJ
gujaf-325	100	29	challenges	challenge	NOUN
gujaf-325	100	30	related	relate	VERB
gujaf-325	100	31	to	to	ADP
gujaf-325	100	32	financial	financial	ADJ
gujaf-325	100	33	reporting	reporting	NOUN
gujaf-325	100	34	quality	quality	NOUN
gujaf-325	100	35	.	.	PUNCT
gujaf-325	101	1	return	return	VERB
gujaf-325	101	2	on	on	ADP
gujaf-325	101	3	assets	asset	NOUN
gujaf-325	101	4	(	(	PUNCT
gujaf-325	101	5	roa	roa	NOUN
gujaf-325	101	6	)	)	PUNCT
gujaf-325	101	7	,	,	PUNCT
gujaf-325	101	8	have	have	VERB
gujaf-325	101	9	negative	negative	ADJ
gujaf-325	101	10	relationship	relationship	NOUN
gujaf-325	101	11	with	with	ADP
gujaf-325	101	12	both	both	CCONJ
gujaf-325	101	13	aem	aem	PROPN
gujaf-325	101	14	and	and	CCONJ
gujaf-325	101	15	rem	rem	NOUN
gujaf-325	101	16	which	which	PRON
gujaf-325	101	17	indicates	indicate	VERB
gujaf-325	101	18	manager	manager	NOUN
gujaf-325	101	19	’s	’s	PART
gujaf-325	101	20	aggressive	aggressive	ADJ
gujaf-325	101	21	behavior	behavior	NOUN
gujaf-325	101	22	to	to	PART
gujaf-325	101	23	meet	meet	VERB
gujaf-325	101	24	the	the	DET
gujaf-325	101	25	benchmark	benchmark	NOUN
gujaf-325	101	26	has	have	VERB
gujaf-325	101	27	a	a	DET
gujaf-325	101	28	significant	significant	ADJ
gujaf-325	101	29	positive	positive	ADJ
gujaf-325	101	30	association	association	NOUN
gujaf-325	101	31	with	with	ADP
gujaf-325	101	32	both	both	CCONJ
gujaf-325	101	33	aem	aem	PROPN
gujaf-325	101	34	and	and	CCONJ
gujaf-325	101	35	rem	rem	PROPN
gujaf-325	101	36	.	.	PROPN
gujaf-325	101	37	audit	audit	NOUN
gujaf-325	101	38	quality	quality	NOUN
gujaf-325	101	39	was	be	AUX
gujaf-325	101	40	also	also	ADV
gujaf-325	101	41	found	find	VERB
gujaf-325	101	42	to	to	PART
gujaf-325	101	43	have	have	VERB
gujaf-325	101	44	a	a	DET
gujaf-325	101	45	positive	positive	ADJ
gujaf-325	101	46	effect	effect	NOUN
gujaf-325	101	47	for	for	ADP
gujaf-325	101	48	both	both	CCONJ
gujaf-325	101	49	aem	aem	PROPN
gujaf-325	101	50	and	and	CCONJ
gujaf-325	101	51	rem	rem	PROPN
gujaf-325	101	52	(	(	PUNCT
gujaf-325	101	53	0.0081	0.0081	NUM
gujaf-325	101	54	and	and	CCONJ
gujaf-325	101	55	0.0008	0.0008	NUM
gujaf-325	101	56	)	)	PUNCT
gujaf-325	101	57	which	which	PRON
gujaf-325	101	58	shows	show	VERB
gujaf-325	101	59	that	that	SCONJ
gujaf-325	101	60	the	the	DET
gujaf-325	101	61	choice	choice	NOUN
gujaf-325	101	62	of	of	ADP
gujaf-325	101	63	audit	audit	NOUN
gujaf-325	101	64	firm	firm	NOUN
gujaf-325	101	65	affects	affect	VERB
gujaf-325	101	66	both	both	DET
gujaf-325	101	67	aem	aem	PROPN
gujaf-325	101	68	and	and	CCONJ
gujaf-325	101	69	rem	rem	PROPN
gujaf-325	101	70	.	.	PROPN
gujaf-325	102	1	moreover	moreover	ADV
gujaf-325	102	2	,	,	PUNCT
gujaf-325	102	3	the	the	DET
gujaf-325	102	4	results	result	NOUN
gujaf-325	102	5	indicate	indicate	VERB
gujaf-325	102	6	that	that	SCONJ
gujaf-325	102	7	highly	highly	ADV
gujaf-325	102	8	leveraged	leveraged	ADJ
gujaf-325	102	9	firms	firm	NOUN
gujaf-325	102	10	engage	engage	VERB
gujaf-325	102	11	more	more	ADV
gujaf-325	102	12	in	in	ADP
gujaf-325	102	13	real	real	ADJ
gujaf-325	102	14	earnings	earning	NOUN
gujaf-325	102	15	management	management	NOUN
gujaf-325	102	16	than	than	ADP
gujaf-325	102	17	the	the	DET
gujaf-325	102	18	accruals	accrual	NOUN
gujaf-325	102	19	earnings	earning	NOUN
gujaf-325	102	20	management	management	NOUN
gujaf-325	102	21	.	.	PUNCT
gujaf-325	103	1	the	the	DET
gujaf-325	103	2	study	study	NOUN
gujaf-325	103	3	concludes	conclude	VERB
gujaf-325	103	4	that	that	SCONJ
gujaf-325	103	5	firm	firm	ADJ
gujaf-325	103	6	growth	growth	NOUN
gujaf-325	103	7	measured	measure	VERB
gujaf-325	103	8	by	by	ADP
gujaf-325	103	9	leverage	leverage	NOUN
gujaf-325	103	10	has	have	VERB
gujaf-325	103	11	a	a	DET
gujaf-325	103	12	significant	significant	ADJ
gujaf-325	103	13	positive	positive	ADJ
gujaf-325	103	14	impact	impact	NOUN
gujaf-325	103	15	on	on	ADP
gujaf-325	103	16	rem	rem	NOUN
gujaf-325	103	17	and	and	CCONJ
gujaf-325	103	18	higher	high	ADJ
gujaf-325	103	19	this	this	PRON
gujaf-325	103	20	could	could	AUX
gujaf-325	103	21	be	be	AUX
gujaf-325	103	22	because	because	SCONJ
gujaf-325	103	23	managers	manager	NOUN
gujaf-325	103	24	decrease	decrease	VERB
gujaf-325	103	25	aem	aem	PROPN
gujaf-325	103	26	because	because	SCONJ
gujaf-325	103	27	of	of	ADP
gujaf-325	103	28	strict	strict	ADJ
gujaf-325	103	29	audits	audits	NOUN
gujaf-325	103	30	and	and	CCONJ
gujaf-325	103	31	pressure	pressure	NOUN
gujaf-325	103	32	of	of	ADP
gujaf-325	103	33	debt	debt	NOUN
gujaf-325	103	34	covenant	covenant	NOUN
gujaf-325	103	35	.	.	PUNCT
gujaf-325	104	1	the	the	DET
gujaf-325	104	2	perhaps	perhaps	ADV
gujaf-325	104	3	increased	increase	VERB
gujaf-325	104	4	rem	rem	PUNCT
gujaf-325	104	5	knowing	know	VERB
gujaf-325	104	6	that	that	SCONJ
gujaf-325	104	7	detecting	detect	VERB
gujaf-325	104	8	rem	rem	NOUN
gujaf-325	104	9	is	be	AUX
gujaf-325	104	10	more	more	ADV
gujaf-325	104	11	difficult	difficult	ADJ
gujaf-325	104	12	than	than	ADP
gujaf-325	104	13	aem	aem	PROPN
gujaf-325	104	14	,	,	PUNCT
gujaf-325	104	15	hence	hence	ADV
gujaf-325	104	16	manipulated	manipulate	VERB
gujaf-325	104	17	real	real	ADJ
gujaf-325	104	18	activities	activity	NOUN
gujaf-325	104	19	with	with	ADP
gujaf-325	104	20	the	the	DET
gujaf-325	104	21	purpose	purpose	NOUN
gujaf-325	104	22	of	of	ADP
gujaf-325	104	23	observing	observe	VERB
gujaf-325	104	24	finance	finance	NOUN
gujaf-325	104	25	obligations	obligation	NOUN
gujaf-325	104	26	.	.	PUNCT
gujaf-325	105	1	therefore	therefore	ADV
gujaf-325	105	2	,	,	PUNCT
gujaf-325	105	3	this	this	DET
gujaf-325	105	4	study	study	NOUN
gujaf-325	105	5	recommends	recommend	VERB
gujaf-325	105	6	heightened	heighten	VERB
gujaf-325	105	7	oversight	oversight	NOUN
gujaf-325	105	8	and	and	CCONJ
gujaf-325	105	9	transparency	transparency	NOUN
gujaf-325	105	10	,	,	PUNCT
gujaf-325	105	11	particularly	particularly	ADV
gujaf-325	105	12	in	in	ADP
gujaf-325	105	13	the	the	DET
gujaf-325	105	14	context	context	NOUN
gujaf-325	105	15	of	of	ADP
gujaf-325	105	16	real	real	ADJ
gujaf-325	105	17	earnings	earning	NOUN
gujaf-325	105	18	management	management	NOUN
gujaf-325	105	19	;	;	PUNCT
gujaf-325	105	20	regulators	regulator	NOUN
gujaf-325	105	21	can	can	AUX
gujaf-325	105	22	work	work	VERB
gujaf-325	105	23	towards	towards	ADP
gujaf-325	105	24	curbing	curb	VERB
gujaf-325	105	25	detrimental	detrimental	ADJ
gujaf-325	105	26	practices	practice	NOUN
gujaf-325	105	27	that	that	PRON
gujaf-325	105	28	impact	impact	VERB
gujaf-325	105	29	firm	firm	ADJ
gujaf-325	105	30	value	value	NOUN
gujaf-325	105	31	.	.	PUNCT
gujaf-325	106	1	keywords	keyword	NOUN
gujaf-325	106	2	:	:	PUNCT
gujaf-325	106	3	and	and	CCONJ
gujaf-325	106	4	audit	audit	NOUN
gujaf-325	106	5	quality	quality	NOUN
gujaf-325	106	6	,	,	PUNCT
gujaf-325	106	7	firm	firm	ADJ
gujaf-325	106	8	characteristics	characteristic	NOUN
gujaf-325	106	9	,	,	PUNCT
gujaf-325	106	10	earnings	earning	NOUN
gujaf-325	106	11	management	management	NOUN
gujaf-325	106	12	,	,	PUNCT
gujaf-325	106	13	1.0	1.0	NUM
gujaf-325	106	14	introduction	introduction	NOUN
gujaf-325	106	15	eisenhardt	eisenhardt	ADJ
gujaf-325	106	16	(	(	PUNCT
gujaf-325	106	17	1989	1989	NUM
gujaf-325	106	18	)	)	PUNCT
gujaf-325	106	19	argues	argue	VERB
gujaf-325	106	20	that	that	SCONJ
gujaf-325	106	21	agency	agency	NOUN
gujaf-325	106	22	theory	theory	NOUN
gujaf-325	106	23	is	be	AUX
gujaf-325	106	24	a	a	DET
gujaf-325	106	25	significant	significant	ADJ
gujaf-325	106	26	but	but	CCONJ
gujaf-325	106	27	controversial	controversial	ADJ
gujaf-325	106	28	theory	theory	NOUN
gujaf-325	106	29	because	because	SCONJ
gujaf-325	106	30	of	of	ADP
gujaf-325	106	31	the	the	DET
gujaf-325	106	32	conflict	conflict	NOUN
gujaf-325	106	33	of	of	ADP
gujaf-325	106	34	interest	interest	NOUN
gujaf-325	106	35	that	that	PRON
gujaf-325	106	36	exists	exist	VERB
gujaf-325	106	37	between	between	ADP
gujaf-325	106	38	shareholders	shareholder	NOUN
gujaf-325	106	39	,	,	PUNCT
gujaf-325	106	40	who	who	PRON
gujaf-325	106	41	act	act	VERB
gujaf-325	106	42	as	as	ADP
gujaf-325	106	43	the	the	DET
gujaf-325	106	44	principals	principal	NOUN
gujaf-325	106	45	,	,	PUNCT
gujaf-325	106	46	and	and	CCONJ
gujaf-325	106	47	managers	manager	NOUN
gujaf-325	106	48	,	,	PUNCT
gujaf-325	106	49	who	who	PRON
gujaf-325	106	50	are	be	AUX
gujaf-325	106	51	increasingly	increasingly	ADV
gujaf-325	106	52	acting	act	VERB
gujaf-325	106	53	in	in	ADP
gujaf-325	106	54	their	their	PRON
gujaf-325	106	55	own	own	ADJ
gujaf-325	106	56	self	self	NOUN
gujaf-325	106	57	-	-	PUNCT
gujaf-325	106	58	interest	interest	NOUN
gujaf-325	106	59	.	.	PUNCT
gujaf-325	107	1	according	accord	VERB
gujaf-325	107	2	to	to	ADP
gujaf-325	107	3	agency	agency	NOUN
gujaf-325	107	4	theory	theory	NOUN
gujaf-325	107	5	,	,	PUNCT
gujaf-325	107	6	principals	principal	NOUN
gujaf-325	107	7	hire	hire	VERB
gujaf-325	107	8	people	people	NOUN
gujaf-325	107	9	:	:	PUNCT
gujaf-325	107	10	agents	agent	NOUN
gujaf-325	107	11	or	or	CCONJ
gujaf-325	107	12	managers	manager	NOUN
gujaf-325	107	13	,	,	PUNCT
gujaf-325	107	14	to	to	PART
gujaf-325	107	15	act	act	VERB
gujaf-325	107	16	in	in	ADP
gujaf-325	107	17	their	their	PRON
gujaf-325	107	18	best	good	ADJ
gujaf-325	107	19	interests	interest	NOUN
gujaf-325	107	20	(	(	PUNCT
gujaf-325	107	21	jensen	jensen	PROPN
gujaf-325	107	22	&	&	CCONJ
gujaf-325	107	23	meckling	meckling	PROPN
gujaf-325	107	24	,	,	PUNCT
gujaf-325	107	25	1976	1976	NUM
gujaf-325	107	26	)	)	PUNCT
gujaf-325	107	27	.	.	PUNCT
gujaf-325	108	1	however	however	ADV
gujaf-325	108	2	in	in	ADP
gujaf-325	108	3	practice	practice	NOUN
gujaf-325	108	4	,	,	PUNCT
gujaf-325	108	5	this	this	PRON
gujaf-325	108	6	is	be	AUX
gujaf-325	108	7	no	no	ADV
gujaf-325	108	8	longer	long	ADV
gujaf-325	108	9	feasible	feasible	ADJ
gujaf-325	108	10	as	as	SCONJ
gujaf-325	108	11	managers	manager	NOUN
gujaf-325	108	12	are	be	AUX
gujaf-325	108	13	perceived	perceive	VERB
gujaf-325	108	14	to	to	PART
gujaf-325	108	15	be	be	AUX
gujaf-325	108	16	self	self	NOUN
gujaf-325	108	17	-	-	PUNCT
gujaf-325	108	18	serving	serve	VERB
gujaf-325	108	19	and	and	CCONJ
gujaf-325	108	20	often	often	ADV
gujaf-325	108	21	attempt	attempt	VERB
gujaf-325	108	22	to	to	PART
gujaf-325	108	23	avoid	avoid	VERB
gujaf-325	108	24	consequences	consequence	NOUN
gujaf-325	108	25	by	by	ADP
gujaf-325	108	26	manipulating	manipulate	VERB
gujaf-325	108	27	the	the	DET
gujaf-325	108	28	way	way	NOUN
gujaf-325	108	29	profit	profit	NOUN
gujaf-325	108	30	targets	target	NOUN
gujaf-325	108	31	are	be	AUX
gujaf-325	108	32	presented	present	VERB
gujaf-325	108	33	known	know	VERB
gujaf-325	108	34	as	as	ADP
gujaf-325	108	35	earnings	earning	NOUN
gujaf-325	108	36	management	management	NOUN
gujaf-325	108	37	.	.	PUNCT
gujaf-325	109	1	mailto:aishachado@gmail.com	mailto:aishachado@gmail.com	PROPN
gujaf-325	109	2	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-325	109	3	gusau	gusau	PROPN
gujaf-325	109	4	journal	journal	PROPN
gujaf-325	109	5	of	of	ADP
gujaf-325	109	6	accounting	accounting	NOUN
gujaf-325	109	7	and	and	CCONJ
gujaf-325	109	8	finance	finance	NOUN
gujaf-325	109	9	,	,	PUNCT
gujaf-325	109	10	vol	vol	NOUN
gujaf-325	109	11	.	.	PROPN
gujaf-325	109	12	5	5	NUM
gujaf-325	109	13	,	,	PUNCT
gujaf-325	109	14	issue	issue	NOUN
gujaf-325	109	15	2	2	NUM
gujaf-325	109	16	,	,	PUNCT
gujaf-325	109	17	october	october	PROPN
gujaf-325	109	18	,	,	PUNCT
gujaf-325	109	19	2024	2024	NUM
gujaf-325	109	20	125	125	NUM
gujaf-325	109	21	many	many	ADJ
gujaf-325	109	22	multi	multi	ADJ
gujaf-325	109	23	-	-	ADJ
gujaf-325	109	24	national	national	ADJ
gujaf-325	109	25	companies	company	NOUN
gujaf-325	109	26	have	have	AUX
gujaf-325	109	27	collapsed	collapse	VERB
gujaf-325	109	28	as	as	ADP
gujaf-325	109	29	a	a	DET
gujaf-325	109	30	result	result	NOUN
gujaf-325	109	31	of	of	ADP
gujaf-325	109	32	this	this	DET
gujaf-325	109	33	managerial	managerial	ADJ
gujaf-325	109	34	choice	choice	NOUN
gujaf-325	109	35	of	of	ADP
gujaf-325	109	36	earnings	earning	NOUN
gujaf-325	109	37	management	management	NOUN
gujaf-325	109	38	,	,	PUNCT
gujaf-325	109	39	these	these	PRON
gujaf-325	109	40	include	include	VERB
gujaf-325	109	41	:	:	PUNCT
gujaf-325	109	42	silicon	silicon	NOUN
gujaf-325	109	43	valley	valley	NOUN
gujaf-325	109	44	(	(	PUNCT
gujaf-325	109	45	2023	2023	NUM
gujaf-325	109	46	)	)	PUNCT
gujaf-325	109	47	,	,	PUNCT
gujaf-325	109	48	signature	signature	NOUN
gujaf-325	109	49	bank	bank	NOUN
gujaf-325	109	50	(	(	PUNCT
gujaf-325	109	51	2023	2023	NUM
gujaf-325	109	52	)	)	PUNCT
gujaf-325	109	53	,	,	PUNCT
gujaf-325	109	54	jdw	jdw	NOUN
gujaf-325	109	55	sugar	sugar	NOUN
gujaf-325	109	56	mill	mill	NOUN
gujaf-325	109	57	(	(	PUNCT
gujaf-325	109	58	2021	2021	NUM
gujaf-325	109	59	)	)	PUNCT
gujaf-325	109	60	,	,	PUNCT
gujaf-325	109	61	lehman	lehman	PROPN
gujaf-325	109	62	brothers	brother	NOUN
gujaf-325	109	63	(	(	PUNCT
gujaf-325	109	64	2008	2008	NUM
gujaf-325	109	65	)	)	PUNCT
gujaf-325	109	66	,	,	PUNCT
gujaf-325	109	67	goldman	goldman	NOUN
gujaf-325	109	68	sachs	sachs	PROPN
gujaf-325	109	69	(	(	PUNCT
gujaf-325	109	70	2007	2007	NUM
gujaf-325	109	71	)	)	PUNCT
gujaf-325	109	72	,	,	PUNCT
gujaf-325	109	73	marconi	marconi	NOUN
gujaf-325	109	74	(	(	PUNCT
gujaf-325	109	75	2005	2005	NUM
gujaf-325	109	76	)	)	PUNCT
gujaf-325	109	77	,	,	PUNCT
gujaf-325	109	78	parmalat	parmalat	NOUN
gujaf-325	109	79	(	(	PUNCT
gujaf-325	109	80	2003	2003	NUM
gujaf-325	109	81	)	)	PUNCT
gujaf-325	109	82	,	,	PUNCT
gujaf-325	109	83	world	world	NOUN
gujaf-325	109	84	com	com	NOUN
gujaf-325	109	85	(	(	PUNCT
gujaf-325	109	86	2002	2002	NUM
gujaf-325	109	87	)	)	PUNCT
gujaf-325	109	88	,	,	PUNCT
gujaf-325	109	89	enron	enron	PROPN
gujaf-325	109	90	(	(	PUNCT
gujaf-325	109	91	2001),arthur	2001),arthur	NUM
gujaf-325	109	92	andersen	andersen	PROPN
gujaf-325	109	93	(	(	PUNCT
gujaf-325	109	94	2002	2002	NUM
gujaf-325	109	95	)	)	PUNCT
gujaf-325	109	96	.	.	PUNCT
gujaf-325	110	1	in	in	ADP
gujaf-325	110	2	nigeria	nigeria	PROPN
gujaf-325	110	3	,	,	PUNCT
gujaf-325	110	4	the	the	DET
gujaf-325	110	5	cadbury	cadbury	PROPN
gujaf-325	110	6	nigerian	nigerian	PROPN
gujaf-325	110	7	plc	plc	PROPN
gujaf-325	110	8	(	(	PUNCT
gujaf-325	110	9	2006	2006	NUM
gujaf-325	110	10	)	)	PUNCT
gujaf-325	110	11	scandal	scandal	NOUN
gujaf-325	110	12	has	have	AUX
gujaf-325	110	13	continued	continue	VERB
gujaf-325	110	14	to	to	PART
gujaf-325	110	15	be	be	AUX
gujaf-325	110	16	a	a	DET
gujaf-325	110	17	reference	reference	NOUN
gujaf-325	110	18	point	point	NOUN
gujaf-325	110	19	for	for	ADP
gujaf-325	110	20	fraudulent	fraudulent	ADJ
gujaf-325	110	21	financial	financial	ADJ
gujaf-325	110	22	reporting	reporting	NOUN
gujaf-325	110	23	,	,	PUNCT
gujaf-325	110	24	others	other	NOUN
gujaf-325	110	25	include	include	VERB
gujaf-325	110	26	;	;	PUNCT
gujaf-325	110	27	lever	lever	NOUN
gujaf-325	110	28	brothers	brother	NOUN
gujaf-325	110	29	nigeria	nigeria	PROPN
gujaf-325	110	30	and	and	CCONJ
gujaf-325	110	31	in	in	ADP
gujaf-325	110	32	2009	2009	NUM
gujaf-325	110	33	three	three	NUM
gujaf-325	110	34	banks	bank	NOUN
gujaf-325	110	35	collapsed	collapse	VERB
gujaf-325	110	36	namely	namely	ADV
gujaf-325	110	37	;	;	PUNCT
gujaf-325	110	38	afribank	afribank	PROPN
gujaf-325	110	39	plc	plc	PROPN
gujaf-325	110	40	(	(	PUNCT
gujaf-325	110	41	main	main	ADJ
gujaf-325	110	42	street	street	PROPN
gujaf-325	110	43	bank	bank	PROPN
gujaf-325	110	44	plc	plc	PROPN
gujaf-325	110	45	)	)	PUNCT
gujaf-325	110	46	oceanic	oceanic	PROPN
gujaf-325	110	47	bank	bank	PROPN
gujaf-325	110	48	,	,	PUNCT
gujaf-325	110	49	intercontinental	intercontinental	ADJ
gujaf-325	110	50	banks	bank	NOUN
gujaf-325	110	51	.	.	PUNCT
gujaf-325	111	1	the	the	DET
gujaf-325	111	2	fall	fall	NOUN
gujaf-325	111	3	of	of	ADP
gujaf-325	111	4	these	these	DET
gujaf-325	111	5	multinational	multinational	ADJ
gujaf-325	111	6	companies	company	NOUN
gujaf-325	111	7	served	serve	VERB
gujaf-325	111	8	as	as	ADV
gujaf-325	111	9	awake	awake	ADJ
gujaf-325	111	10	up	up	ADP
gujaf-325	111	11	call	call	NOUN
gujaf-325	111	12	to	to	ADP
gujaf-325	111	13	accounting	accounting	NOUN
gujaf-325	111	14	stakeholders	stakeholder	NOUN
gujaf-325	111	15	and	and	CCONJ
gujaf-325	111	16	arose	arise	VERB
gujaf-325	111	17	the	the	DET
gujaf-325	111	18	concerns	concern	NOUN
gujaf-325	111	19	about	about	ADP
gujaf-325	111	20	earnings	earning	NOUN
gujaf-325	111	21	management	management	NOUN
gujaf-325	111	22	.	.	PUNCT
gujaf-325	112	1	according	accord	VERB
gujaf-325	112	2	to	to	ADP
gujaf-325	112	3	hassan	hassan	PROPN
gujaf-325	112	4	,	,	PUNCT
gujaf-325	112	5	(	(	PUNCT
gujaf-325	112	6	2020	2020	NUM
gujaf-325	112	7	)	)	PUNCT
gujaf-325	112	8	and	and	CCONJ
gujaf-325	112	9	abdulrahman	abdulrahman	PROPN
gujaf-325	112	10	,	,	PUNCT
gujaf-325	112	11	et	et	PROPN
gujaf-325	112	12	al	al	PROPN
gujaf-325	112	13	(	(	PUNCT
gujaf-325	112	14	2020	2020	NUM
gujaf-325	112	15	)	)	PUNCT
gujaf-325	112	16	,	,	PUNCT
gujaf-325	112	17	one	one	NUM
gujaf-325	112	18	of	of	ADP
gujaf-325	112	19	the	the	DET
gujaf-325	112	20	vital	vital	ADJ
gujaf-325	112	21	factors	factor	NOUN
gujaf-325	112	22	of	of	ADP
gujaf-325	112	23	the	the	DET
gujaf-325	112	24	quality	quality	NOUN
gujaf-325	112	25	of	of	ADP
gujaf-325	112	26	financial	financial	ADJ
gujaf-325	112	27	reporting	reporting	NOUN
gujaf-325	112	28	is	be	AUX
gujaf-325	112	29	earnings	earning	NOUN
gujaf-325	112	30	management	management	NOUN
gujaf-325	112	31	.	.	PUNCT
gujaf-325	113	1	this	this	PRON
gujaf-325	113	2	is	be	AUX
gujaf-325	113	3	because	because	SCONJ
gujaf-325	113	4	financial	financial	ADJ
gujaf-325	113	5	reports	report	NOUN
gujaf-325	113	6	contain	contain	VERB
gujaf-325	113	7	accounting	accounting	NOUN
gujaf-325	113	8	information	information	NOUN
gujaf-325	113	9	which	which	PRON
gujaf-325	113	10	different	different	ADJ
gujaf-325	113	11	users	user	NOUN
gujaf-325	113	12	use	use	VERB
gujaf-325	113	13	to	to	PART
gujaf-325	113	14	assess	assess	VERB
gujaf-325	113	15	a	a	DET
gujaf-325	113	16	firm	firm	NOUN
gujaf-325	113	17	’s	’s	PART
gujaf-325	113	18	performance	performance	NOUN
gujaf-325	113	19	more	more	ADV
gujaf-325	113	20	often	often	ADV
gujaf-325	113	21	than	than	SCONJ
gujaf-325	113	22	not	not	PART
gujaf-325	113	23	managers	manager	NOUN
gujaf-325	113	24	use	use	VERB
gujaf-325	113	25	the	the	DET
gujaf-325	113	26	information	information	NOUN
gujaf-325	113	27	asymmetry	asymmetry	NOUN
gujaf-325	113	28	gap	gap	NOUN
gujaf-325	113	29	in	in	ADP
gujaf-325	113	30	financial	financial	ADJ
gujaf-325	113	31	report	report	NOUN
gujaf-325	113	32	created	create	VERB
gujaf-325	113	33	by	by	ADP
gujaf-325	113	34	the	the	DET
gujaf-325	113	35	agency	agency	NOUN
gujaf-325	113	36	theory	theory	NOUN
gujaf-325	113	37	as	as	ADP
gujaf-325	113	38	an	an	DET
gujaf-325	113	39	opportunity	opportunity	NOUN
gujaf-325	113	40	to	to	PART
gujaf-325	113	41	exploit	exploit	VERB
gujaf-325	113	42	the	the	DET
gujaf-325	113	43	shareholders	shareholder	NOUN
gujaf-325	113	44	.	.	PUNCT
gujaf-325	114	1	in	in	ADP
gujaf-325	114	2	response	response	NOUN
gujaf-325	114	3	to	to	ADP
gujaf-325	114	4	the	the	DET
gujaf-325	114	5	above	above	ADV
gujaf-325	114	6	-	-	PUNCT
gujaf-325	114	7	mentioned	mention	VERB
gujaf-325	114	8	collapse	collapse	NOUN
gujaf-325	114	9	of	of	ADP
gujaf-325	114	10	multinational	multinational	ADJ
gujaf-325	114	11	companies	company	NOUN
gujaf-325	114	12	and	and	CCONJ
gujaf-325	114	13	to	to	PART
gujaf-325	114	14	achieve	achieve	VERB
gujaf-325	114	15	the	the	DET
gujaf-325	114	16	two	two	NUM
gujaf-325	114	17	core	core	NOUN
gujaf-325	114	18	qualities	quality	NOUN
gujaf-325	114	19	of	of	ADP
gujaf-325	114	20	financial	financial	ADJ
gujaf-325	114	21	reports	report	NOUN
gujaf-325	114	22	,	,	PUNCT
gujaf-325	114	23	regulators	regulator	NOUN
gujaf-325	114	24	from	from	ADP
gujaf-325	114	25	many	many	ADJ
gujaf-325	114	26	nations	nation	NOUN
gujaf-325	114	27	of	of	ADP
gujaf-325	114	28	the	the	DET
gujaf-325	114	29	world	world	NOUN
gujaf-325	114	30	boarded	board	VERB
gujaf-325	114	31	on	on	ADP
gujaf-325	114	32	regulatory	regulatory	ADJ
gujaf-325	114	33	reforms	reform	NOUN
gujaf-325	114	34	to	to	PART
gujaf-325	114	35	restore	restore	VERB
gujaf-325	114	36	the	the	DET
gujaf-325	114	37	lost	lost	ADJ
gujaf-325	114	38	public	public	ADJ
gujaf-325	114	39	confidence	confidence	NOUN
gujaf-325	114	40	.	.	PUNCT
gujaf-325	115	1	among	among	ADP
gujaf-325	115	2	the	the	DET
gujaf-325	115	3	new	new	ADJ
gujaf-325	115	4	reforms	reform	NOUN
gujaf-325	115	5	is	be	AUX
gujaf-325	115	6	the	the	DET
gujaf-325	115	7	adoption	adoption	NOUN
gujaf-325	115	8	of	of	ADP
gujaf-325	115	9	the	the	DET
gujaf-325	115	10	international	international	ADJ
gujaf-325	115	11	financial	financial	ADJ
gujaf-325	115	12	reporting	reporting	NOUN
gujaf-325	115	13	standards	standard	NOUN
gujaf-325	115	14	(	(	PUNCT
gujaf-325	115	15	ifrs	ifrs	NOUN
gujaf-325	115	16	)	)	PUNCT
gujaf-325	115	17	in	in	ADP
gujaf-325	115	18	2001	2001	NUM
gujaf-325	115	19	with	with	ADP
gujaf-325	115	20	over	over	ADP
gujaf-325	115	21	160	160	NUM
gujaf-325	115	22	countries	country	NOUN
gujaf-325	115	23	adopting	adopt	VERB
gujaf-325	115	24	the	the	DET
gujaf-325	115	25	new	new	ADJ
gujaf-325	115	26	standards	standard	NOUN
gujaf-325	115	27	as	as	ADP
gujaf-325	115	28	at	at	ADP
gujaf-325	115	29	2022	2022	NUM
gujaf-325	115	30	.	.	PUNCT
gujaf-325	116	1	the	the	DET
gujaf-325	116	2	adoption	adoption	NOUN
gujaf-325	116	3	of	of	ADP
gujaf-325	116	4	ifrs	ifrs	PROPN
gujaf-325	116	5	was	be	AUX
gujaf-325	116	6	supposed	suppose	VERB
gujaf-325	116	7	to	to	PART
gujaf-325	116	8	reduce	reduce	VERB
gujaf-325	116	9	earnings	earning	NOUN
gujaf-325	116	10	management	management	NOUN
gujaf-325	116	11	due	due	ADP
gujaf-325	116	12	to	to	ADP
gujaf-325	116	13	more	more	ADJ
gujaf-325	116	14	flexibility	flexibility	NOUN
gujaf-325	116	15	for	for	ADP
gujaf-325	116	16	management	management	NOUN
gujaf-325	116	17	decisions	decision	NOUN
gujaf-325	116	18	.	.	PUNCT
gujaf-325	117	1	many	many	ADJ
gujaf-325	117	2	studies	study	NOUN
gujaf-325	117	3	suggested	suggest	VERB
gujaf-325	117	4	that	that	SCONJ
gujaf-325	117	5	it	it	PRON
gujaf-325	117	6	lead	lead	VERB
gujaf-325	117	7	to	to	ADP
gujaf-325	117	8	more	more	ADV
gujaf-325	117	9	accurate	accurate	ADJ
gujaf-325	117	10	,	,	PUNCT
gujaf-325	117	11	comprehensive	comprehensive	ADJ
gujaf-325	117	12	and	and	CCONJ
gujaf-325	117	13	timely	timely	ADJ
gujaf-325	117	14	financial	financial	ADJ
gujaf-325	117	15	information	information	NOUN
gujaf-325	117	16	which	which	PRON
gujaf-325	117	17	enhanced	enhance	VERB
gujaf-325	117	18	comparability	comparability	NOUN
gujaf-325	117	19	of	of	ADP
gujaf-325	117	20	financial	financial	ADJ
gujaf-325	117	21	statements	statement	NOUN
gujaf-325	117	22	across	across	ADP
gujaf-325	117	23	countries	country	NOUN
gujaf-325	117	24	.	.	PUNCT
gujaf-325	118	1	the	the	DET
gujaf-325	118	2	most	most	ADV
gujaf-325	118	3	widely	widely	ADV
gujaf-325	118	4	accepted	accept	VERB
gujaf-325	118	5	definition	definition	NOUN
gujaf-325	118	6	of	of	ADP
gujaf-325	118	7	earnings	earning	NOUN
gujaf-325	118	8	management	management	NOUN
gujaf-325	118	9	is	be	AUX
gujaf-325	118	10	that	that	DET
gujaf-325	118	11	healy	healy	PROPN
gujaf-325	118	12	and	and	CCONJ
gujaf-325	118	13	whalen	whalen	PROPN
gujaf-325	118	14	(	(	PUNCT
gujaf-325	118	15	1999	1999	NUM
gujaf-325	118	16	)	)	PUNCT
gujaf-325	118	17	,	,	PUNCT
gujaf-325	118	18	they	they	PRON
gujaf-325	118	19	defined	define	VERB
gujaf-325	118	20	earnings	earning	NOUN
gujaf-325	118	21	management	management	NOUN
gujaf-325	118	22	as	as	ADP
gujaf-325	118	23	the	the	DET
gujaf-325	118	24	process	process	NOUN
gujaf-325	118	25	by	by	ADP
gujaf-325	118	26	which	which	PRON
gujaf-325	118	27	a	a	DET
gujaf-325	118	28	company	company	NOUN
gujaf-325	118	29	's	's	PART
gujaf-325	118	30	stewards	steward	NOUN
gujaf-325	118	31	exercise	exercise	VERB
gujaf-325	118	32	their	their	PRON
gujaf-325	118	33	discretion	discretion	NOUN
gujaf-325	118	34	to	to	PART
gujaf-325	118	35	make	make	VERB
gujaf-325	118	36	decisions	decision	NOUN
gujaf-325	118	37	that	that	PRON
gujaf-325	118	38	affect	affect	VERB
gujaf-325	118	39	financial	financial	ADJ
gujaf-325	118	40	reporting	reporting	NOUN
gujaf-325	118	41	.	.	PUNCT
gujaf-325	119	1	their	their	PRON
gujaf-325	119	2	actions	action	NOUN
gujaf-325	119	3	affect	affect	VERB
gujaf-325	119	4	their	their	PRON
gujaf-325	119	5	contractual	contractual	ADJ
gujaf-325	119	6	outcomes	outcome	NOUN
gujaf-325	119	7	,	,	PUNCT
gujaf-325	119	8	which	which	PRON
gujaf-325	119	9	rely	rely	VERB
gujaf-325	119	10	on	on	ADP
gujaf-325	119	11	final	final	ADJ
gujaf-325	119	12	reports	report	NOUN
gujaf-325	119	13	,	,	PUNCT
gujaf-325	119	14	or	or	CCONJ
gujaf-325	119	15	they	they	PRON
gujaf-325	119	16	deceive	deceive	VERB
gujaf-325	119	17	certain	certain	ADJ
gujaf-325	119	18	stakeholders	stakeholder	NOUN
gujaf-325	119	19	about	about	ADP
gujaf-325	119	20	the	the	DET
gujaf-325	119	21	fundamental	fundamental	ADJ
gujaf-325	119	22	true	true	ADJ
gujaf-325	119	23	and	and	CCONJ
gujaf-325	119	24	fair	fair	ADJ
gujaf-325	119	25	picture	picture	NOUN
gujaf-325	119	26	of	of	ADP
gujaf-325	119	27	the	the	DET
gujaf-325	119	28	organization	organization	NOUN
gujaf-325	119	29	.	.	PUNCT
gujaf-325	120	1	according	accord	VERB
gujaf-325	120	2	to	to	ADP
gujaf-325	120	3	this	this	DET
gujaf-325	120	4	definition	definition	NOUN
gujaf-325	120	5	,	,	PUNCT
gujaf-325	120	6	there	there	PRON
gujaf-325	120	7	are	be	VERB
gujaf-325	120	8	two	two	NUM
gujaf-325	120	9	aspects	aspect	NOUN
gujaf-325	120	10	to	to	ADP
gujaf-325	120	11	the	the	DET
gujaf-325	120	12	concept	concept	NOUN
gujaf-325	120	13	of	of	ADP
gujaf-325	120	14	earnings	earning	NOUN
gujaf-325	120	15	management	management	NOUN
gujaf-325	120	16	:	:	PUNCT
gujaf-325	120	17	real	real	ADJ
gujaf-325	120	18	earnings	earning	NOUN
gujaf-325	120	19	management	management	NOUN
gujaf-325	120	20	(	(	PUNCT
gujaf-325	120	21	rem	rem	NOUN
gujaf-325	120	22	)	)	PUNCT
gujaf-325	120	23	,	,	PUNCT
gujaf-325	120	24	which	which	PRON
gujaf-325	120	25	is	be	AUX
gujaf-325	120	26	defined	define	VERB
gujaf-325	120	27	as	as	ADP
gujaf-325	120	28	manipulating	manipulate	VERB
gujaf-325	120	29	real	real	ADJ
gujaf-325	120	30	activity	activity	NOUN
gujaf-325	120	31	,	,	PUNCT
gujaf-325	120	32	and	and	CCONJ
gujaf-325	120	33	accounting	accounting	NOUN
gujaf-325	120	34	earnings	earning	NOUN
gujaf-325	120	35	management	management	NOUN
gujaf-325	120	36	(	(	PUNCT
gujaf-325	120	37	aem	aem	PROPN
gujaf-325	120	38	)	)	PUNCT
gujaf-325	120	39	,	,	PUNCT
gujaf-325	120	40	which	which	PRON
gujaf-325	120	41	assumes	assume	VERB
gujaf-325	120	42	managers	manager	NOUN
gujaf-325	120	43	use	use	VERB
gujaf-325	120	44	accrual	accrual	ADJ
gujaf-325	120	45	-	-	PUNCT
gujaf-325	120	46	based	base	VERB
gujaf-325	120	47	accounting	accounting	NOUN
gujaf-325	120	48	decisions	decision	NOUN
gujaf-325	120	49	.	.	PUNCT
gujaf-325	121	1	according	accord	VERB
gujaf-325	121	2	to	to	ADP
gujaf-325	121	3	fields	field	NOUN
gujaf-325	121	4	,	,	PUNCT
gujaf-325	121	5	lyz	lyz	PROPN
gujaf-325	121	6	,	,	PUNCT
gujaf-325	121	7	and	and	CCONJ
gujaf-325	121	8	vincent	vincent	PROPN
gujaf-325	121	9	(	(	PUNCT
gujaf-325	121	10	2001	2001	NUM
gujaf-325	121	11	)	)	PUNCT
gujaf-325	121	12	in	in	ADP
gujaf-325	121	13	order	order	NOUN
gujaf-325	121	14	to	to	PART
gujaf-325	121	15	fully	fully	ADV
gujaf-325	121	16	comprehend	comprehend	VERB
gujaf-325	121	17	earnings	earning	NOUN
gujaf-325	121	18	management	management	NOUN
gujaf-325	121	19	within	within	ADP
gujaf-325	121	20	a	a	DET
gujaf-325	121	21	given	give	VERB
gujaf-325	121	22	population	population	NOUN
gujaf-325	121	23	one	one	NOUN
gujaf-325	121	24	has	have	VERB
gujaf-325	121	25	to	to	PART
gujaf-325	121	26	estimate	estimate	VERB
gujaf-325	121	27	both	both	DET
gujaf-325	121	28	aem	aem	PROPN
gujaf-325	121	29	and	and	CCONJ
gujaf-325	121	30	rem	rem	PROPN
gujaf-325	121	31	.	.	PROPN
gujaf-325	121	32	similarly	similarly	ADV
gujaf-325	121	33	,	,	PUNCT
gujaf-325	121	34	swai	swai	PROPN
gujaf-325	121	35	,	,	PUNCT
gujaf-325	121	36	(	(	PUNCT
gujaf-325	121	37	2016	2016	NUM
gujaf-325	121	38	)	)	PUNCT
gujaf-325	121	39	assert	assert	VERB
gujaf-325	121	40	that	that	SCONJ
gujaf-325	121	41	empirical	empirical	ADJ
gujaf-325	121	42	studies	study	NOUN
gujaf-325	121	43	also	also	ADV
gujaf-325	121	44	have	have	AUX
gujaf-325	121	45	provided	provide	VERB
gujaf-325	121	46	evidence	evidence	NOUN
gujaf-325	121	47	that	that	SCONJ
gujaf-325	121	48	manager	manager	NOUN
gujaf-325	121	49	’s	’s	PART
gujaf-325	121	50	tradeoff	tradeoff	NOUN
gujaf-325	121	51	between	between	ADP
gujaf-325	121	52	the	the	DET
gujaf-325	121	53	two	two	NUM
gujaf-325	121	54	earnings	earning	NOUN
gujaf-325	121	55	management	management	NOUN
gujaf-325	121	56	strategies	strategy	NOUN
gujaf-325	121	57	;	;	PUNCT
gujaf-325	121	58	accrual	accrual	ADJ
gujaf-325	121	59	-	-	PUNCT
gujaf-325	121	60	based	base	VERB
gujaf-325	121	61	and	and	CCONJ
gujaf-325	121	62	real	real	ADJ
gujaf-325	121	63	earnings	earning	NOUN
gujaf-325	121	64	management	management	NOUN
gujaf-325	121	65	.	.	PUNCT
gujaf-325	122	1	these	these	DET
gujaf-325	122	2	studies	study	NOUN
gujaf-325	122	3	;	;	PUNCT
gujaf-325	122	4	chi	chi	PROPN
gujaf-325	122	5	,	,	PUNCT
gujaf-325	122	6	lisic	lisic	PROPN
gujaf-325	122	7	&	&	CCONJ
gujaf-325	122	8	pevzner	pevzner	PROPN
gujaf-325	122	9	,	,	PUNCT
gujaf-325	122	10	(	(	PUNCT
gujaf-325	122	11	2011	2011	NUM
gujaf-325	122	12	)	)	PUNCT
gujaf-325	122	13	;	;	PUNCT
gujaf-325	122	14	cohen	cohen	PROPN
gujaf-325	122	15	and	and	CCONJ
gujaf-325	122	16	zarowin	zarowin	PROPN
gujaf-325	122	17	,	,	PUNCT
gujaf-325	122	18	(	(	PUNCT
gujaf-325	122	19	2010	2010	NUM
gujaf-325	122	20	)	)	PUNCT
gujaf-325	122	21	;	;	PUNCT
gujaf-325	122	22	cohen	cohen	PROPN
gujaf-325	122	23	,	,	PUNCT
gujaf-325	122	24	dey	dey	PROPN
gujaf-325	122	25	&	&	CCONJ
gujaf-325	122	26	lys	lys	PROPN
gujaf-325	122	27	(	(	PUNCT
gujaf-325	122	28	2008	2008	NUM
gujaf-325	122	29	)	)	PUNCT
gujaf-325	122	30	;	;	PUNCT
gujaf-325	122	31	ho	ho	PROPN
gujaf-325	122	32	,	,	PUNCT
gujaf-325	122	33	liao	liao	PROPN
gujaf-325	122	34	&	&	CCONJ
gujaf-325	122	35	taylor	taylor	PROPN
gujaf-325	122	36	(	(	PUNCT
gujaf-325	122	37	2015	2015	NUM
gujaf-325	122	38	)	)	PUNCT
gujaf-325	122	39	;	;	PUNCT
gujaf-325	122	40	roychowdhury	roychowdhury	NOUN
gujaf-325	122	41	,	,	PUNCT
gujaf-325	122	42	2006	2006	NUM
gujaf-325	122	43	)	)	PUNCT
gujaf-325	122	44	favor	favor	VERB
gujaf-325	122	45	real	real	ADJ
gujaf-325	122	46	earnings	earning	NOUN
gujaf-325	122	47	management	management	NOUN
gujaf-325	122	48	compared	compare	VERB
gujaf-325	122	49	to	to	ADP
gujaf-325	122	50	accrualbased	accrualbase	VERB
gujaf-325	122	51	earnings	earning	NOUN
gujaf-325	122	52	management	management	NOUN
gujaf-325	122	53	because	because	SCONJ
gujaf-325	122	54	real	real	ADJ
gujaf-325	122	55	earnings	earning	NOUN
gujaf-325	122	56	management	management	NOUN
gujaf-325	122	57	is	be	AUX
gujaf-325	122	58	less	less	ADV
gujaf-325	122	59	likely	likely	ADJ
gujaf-325	122	60	to	to	PART
gujaf-325	122	61	be	be	AUX
gujaf-325	122	62	investigated	investigate	VERB
gujaf-325	122	63	by	by	ADP
gujaf-325	122	64	auditors	auditor	NOUN
gujaf-325	122	65	and	and	CCONJ
gujaf-325	122	66	other	other	ADJ
gujaf-325	122	67	regulators	regulator	NOUN
gujaf-325	122	68	,	,	PUNCT
gujaf-325	122	69	which	which	PRON
gujaf-325	122	70	reduces	reduce	VERB
gujaf-325	122	71	the	the	DET
gujaf-325	122	72	likelihood	likelihood	NOUN
gujaf-325	122	73	of	of	ADP
gujaf-325	122	74	being	be	AUX
gujaf-325	122	75	discovered	discover	VERB
gujaf-325	122	76	(	(	PUNCT
gujaf-325	122	77	graham	graham	PROPN
gujaf-325	122	78	,	,	PUNCT
gujaf-325	122	79	harvey	harvey	PROPN
gujaf-325	122	80	&	&	CCONJ
gujaf-325	122	81	rajgopal	rajgopal	PROPN
gujaf-325	122	82	2005	2005	NUM
gujaf-325	122	83	)	)	PUNCT
gujaf-325	122	84	.	.	PUNCT
gujaf-325	123	1	according	accord	VERB
gujaf-325	123	2	to	to	ADP
gujaf-325	123	3	ali	ali	PROPN
gujaf-325	123	4	and	and	CCONJ
gujaf-325	123	5	karmardin	karmardin	VERB
gujaf-325	123	6	(	(	PUNCT
gujaf-325	123	7	2018	2018	NUM
gujaf-325	123	8	)	)	PUNCT
gujaf-325	123	9	,	,	PUNCT
gujaf-325	123	10	accruals	accrual	NOUN
gujaf-325	123	11	happen	happen	VERB
gujaf-325	123	12	when	when	SCONJ
gujaf-325	123	13	managers	manager	NOUN
gujaf-325	123	14	act	act	VERB
gujaf-325	123	15	in	in	ADP
gujaf-325	123	16	their	their	PRON
gujaf-325	123	17	stewardship	stewardship	NOUN
gujaf-325	123	18	with	with	ADP
gujaf-325	123	19	the	the	DET
gujaf-325	123	20	intention	intention	NOUN
gujaf-325	123	21	of	of	ADP
gujaf-325	123	22	manipulating	manipulate	VERB
gujaf-325	123	23	accruals	accrual	NOUN
gujaf-325	123	24	and	and	CCONJ
gujaf-325	123	25	altering	alter	VERB
gujaf-325	123	26	the	the	DET
gujaf-325	123	27	reported	report	VERB
gujaf-325	123	28	earnings	earning	NOUN
gujaf-325	123	29	,	,	PUNCT
gujaf-325	123	30	deceiving	deceive	VERB
gujaf-325	123	31	investors	investor	NOUN
gujaf-325	123	32	about	about	ADP
gujaf-325	123	33	the	the	DET
gujaf-325	123	34	firm	firm	NOUN
gujaf-325	123	35	's	's	PART
gujaf-325	123	36	performance	performance	NOUN
gujaf-325	123	37	(	(	PUNCT
gujaf-325	123	38	dechow	dechow	PROPN
gujaf-325	123	39	&	&	CCONJ
gujaf-325	123	40	skinner	skinner	PROPN
gujaf-325	123	41	,	,	PUNCT
gujaf-325	123	42	2000	2000	NUM
gujaf-325	123	43	;	;	PUNCT
gujaf-325	123	44	healy	healy	PROPN
gujaf-325	123	45	&	&	CCONJ
gujaf-325	123	46	wahlen	wahlen	PROPN
gujaf-325	123	47	,	,	PUNCT
gujaf-325	123	48	1999	1999	NUM
gujaf-325	123	49	;	;	PUNCT
gujaf-325	123	50	jones	jones	PROPN
gujaf-325	123	51	,	,	PUNCT
gujaf-325	123	52	1991	1991	NUM
gujaf-325	123	53	)	)	PUNCT
gujaf-325	123	54	.	.	PUNCT
gujaf-325	124	1	on	on	ADP
gujaf-325	124	2	the	the	DET
gujaf-325	124	3	other	other	ADJ
gujaf-325	124	4	hand	hand	NOUN
gujaf-325	124	5	,	,	PUNCT
gujaf-325	124	6	however	however	ADV
gujaf-325	124	7	,	,	PUNCT
gujaf-325	124	8	real	real	ADJ
gujaf-325	124	9	manipulation	manipulation	NOUN
gujaf-325	124	10	of	of	ADP
gujaf-325	124	11	earnings	earning	NOUN
gujaf-325	124	12	(	(	PUNCT
gujaf-325	124	13	rem	rem	NOUN
gujaf-325	124	14	)	)	PUNCT
gujaf-325	124	15	involves	involve	VERB
gujaf-325	124	16	using	use	VERB
gujaf-325	124	17	actual	actual	ADJ
gujaf-325	124	18	activities	activity	NOUN
gujaf-325	124	19	like	like	ADP
gujaf-325	124	20	sales	sale	NOUN
gujaf-325	124	21	,	,	PUNCT
gujaf-325	124	22	overproduction	overproduction	NOUN
gujaf-325	124	23	,	,	PUNCT
gujaf-325	124	24	discretionary	discretionary	ADJ
gujaf-325	124	25	spending	spending	NOUN
gujaf-325	124	26	,	,	PUNCT
gujaf-325	124	27	and	and	CCONJ
gujaf-325	124	28	gains	gain	NOUN
gujaf-325	124	29	from	from	ADP
gujaf-325	124	30	the	the	DET
gujaf-325	124	31	sale	sale	NOUN
gujaf-325	124	32	of	of	ADP
gujaf-325	124	33	fixed	fix	VERB
gujaf-325	124	34	assets	asset	NOUN
gujaf-325	124	35	to	to	PART
gujaf-325	124	36	manipulate	manipulate	VERB
gujaf-325	124	37	earnings	earning	NOUN
gujaf-325	124	38	in	in	ADP
gujaf-325	124	39	order	order	NOUN
gujaf-325	124	40	to	to	PART
gujaf-325	124	41	reach	reach	VERB
gujaf-325	124	42	predetermined	predetermine	VERB
gujaf-325	124	43	benchmarks	benchmark	NOUN
gujaf-325	124	44	(	(	PUNCT
gujaf-325	124	45	roychowdhury	roychowdhury	NOUN
gujaf-325	124	46	,	,	PUNCT
gujaf-325	124	47	2006	2006	NUM
gujaf-325	124	48	)	)	PUNCT
gujaf-325	124	49	.	.	PUNCT
gujaf-325	125	1	similarly	similarly	ADV
gujaf-325	125	2	,	,	PUNCT
gujaf-325	125	3	abubakar	abubakar	PROPN
gujaf-325	125	4	(	(	PUNCT
gujaf-325	125	5	2016	2016	NUM
gujaf-325	125	6	)	)	PUNCT
gujaf-325	125	7	characterizes	characterize	VERB
gujaf-325	125	8	rem	rem	PUNCT
gujaf-325	125	9	as	as	ADP
gujaf-325	125	10	managerial	managerial	ADJ
gujaf-325	125	11	measures	measure	NOUN
gujaf-325	125	12	that	that	PRON
gujaf-325	125	13	circumvent	circumvent	VERB
gujaf-325	125	14	acceptable	acceptable	ADJ
gujaf-325	125	15	procedures	procedure	NOUN
gujaf-325	125	16	while	while	SCONJ
gujaf-325	125	17	potentially	potentially	ADV
gujaf-325	125	18	raising	raise	VERB
gujaf-325	125	19	reported	reported	ADJ
gujaf-325	125	20	earnings	earning	NOUN
gujaf-325	125	21	.	.	PUNCT
gujaf-325	126	1	it	it	PRON
gujaf-325	126	2	can	can	AUX
gujaf-325	126	3	also	also	ADV
gujaf-325	126	4	be	be	AUX
gujaf-325	126	5	defined	define	VERB
gujaf-325	126	6	as	as	ADP
gujaf-325	126	7	the	the	DET
gujaf-325	126	8	gusau	gusau	ADJ
gujaf-325	126	9	journal	journal	NOUN
gujaf-325	126	10	of	of	ADP
gujaf-325	126	11	accounting	accounting	NOUN
gujaf-325	126	12	and	and	CCONJ
gujaf-325	126	13	finance	finance	NOUN
gujaf-325	126	14	,	,	PUNCT
gujaf-325	126	15	vol	vol	NOUN
gujaf-325	126	16	.	.	PROPN
gujaf-325	126	17	5	5	NUM
gujaf-325	126	18	,	,	PUNCT
gujaf-325	126	19	issue	issue	NOUN
gujaf-325	126	20	2	2	NUM
gujaf-325	126	21	,	,	PUNCT
gujaf-325	126	22	october	october	PROPN
gujaf-325	126	23	,	,	PUNCT
gujaf-325	126	24	2024	2024	NUM
gujaf-325	126	25	126	126	NUM
gujaf-325	126	26	management	management	NOUN
gujaf-325	126	27	of	of	ADP
gujaf-325	126	28	a	a	DET
gujaf-325	126	29	company	company	NOUN
gujaf-325	126	30	's	's	PART
gujaf-325	126	31	strategic	strategic	ADJ
gujaf-325	126	32	timing	timing	NOUN
gujaf-325	126	33	of	of	ADP
gujaf-325	126	34	funding	funding	NOUN
gujaf-325	126	35	,	,	PUNCT
gujaf-325	126	36	operational	operational	ADJ
gujaf-325	126	37	,	,	PUNCT
gujaf-325	126	38	and	and	CCONJ
gujaf-325	126	39	investing	investing	NOUN
gujaf-325	126	40	decisions	decision	NOUN
gujaf-325	126	41	.	.	PUNCT
gujaf-325	127	1	earlier	early	ADJ
gujaf-325	127	2	researches	research	NOUN
gujaf-325	127	3	have	have	AUX
gujaf-325	127	4	shown	show	VERB
gujaf-325	127	5	that	that	SCONJ
gujaf-325	127	6	rem	rem	PRON
gujaf-325	127	7	has	have	VERB
gujaf-325	127	8	an	an	DET
gujaf-325	127	9	impact	impact	NOUN
gujaf-325	127	10	on	on	ADP
gujaf-325	127	11	a	a	DET
gujaf-325	127	12	company	company	NOUN
gujaf-325	127	13	's	's	PART
gujaf-325	127	14	valuation	valuation	NOUN
gujaf-325	127	15	.	.	PUNCT
gujaf-325	128	1	they	they	PRON
gujaf-325	128	2	include	include	VERB
gujaf-325	128	3	;	;	PUNCT
gujaf-325	128	4	roychowdhury	roychowdhury	NOUN
gujaf-325	128	5	(	(	PUNCT
gujaf-325	128	6	2006	2006	NUM
gujaf-325	128	7	)	)	PUNCT
gujaf-325	128	8	who	who	PRON
gujaf-325	128	9	asserts	assert	VERB
gujaf-325	128	10	that	that	SCONJ
gujaf-325	128	11	while	while	SCONJ
gujaf-325	128	12	rem	rem	X
gujaf-325	128	13	strategies	strategy	NOUN
gujaf-325	128	14	like	like	ADP
gujaf-325	128	15	price	price	NOUN
gujaf-325	128	16	reductions	reduction	NOUN
gujaf-325	128	17	and	and	CCONJ
gujaf-325	128	18	looser	loose	ADJ
gujaf-325	128	19	lending	lending	NOUN
gujaf-325	128	20	requirements	requirement	NOUN
gujaf-325	128	21	boost	boost	VERB
gujaf-325	128	22	profits	profit	NOUN
gujaf-325	128	23	in	in	ADP
gujaf-325	128	24	the	the	DET
gujaf-325	128	25	now	now	ADV
gujaf-325	128	26	,	,	PUNCT
gujaf-325	128	27	price	price	NOUN
gujaf-325	128	28	discounts	discount	NOUN
gujaf-325	128	29	and	and	CCONJ
gujaf-325	128	30	more	more	ADJ
gujaf-325	128	31	lenient	lenient	ADJ
gujaf-325	128	32	credit	credit	NOUN
gujaf-325	128	33	conditions	condition	NOUN
gujaf-325	128	34	increase	increase	VERB
gujaf-325	128	35	earnings	earning	NOUN
gujaf-325	128	36	in	in	ADP
gujaf-325	128	37	the	the	DET
gujaf-325	128	38	current	current	ADJ
gujaf-325	128	39	period	period	NOUN
gujaf-325	128	40	,	,	PUNCT
gujaf-325	128	41	but	but	CCONJ
gujaf-325	128	42	they	they	PRON
gujaf-325	128	43	may	may	AUX
gujaf-325	128	44	negatively	negatively	ADV
gujaf-325	128	45	affect	affect	VERB
gujaf-325	128	46	cash	cash	NOUN
gujaf-325	128	47	flow	flow	NOUN
gujaf-325	128	48	in	in	ADP
gujaf-325	128	49	subsequent	subsequent	ADJ
gujaf-325	128	50	periods	period	NOUN
gujaf-325	128	51	.	.	PUNCT
gujaf-325	129	1	darmawan	darmawan	PROPN
gujaf-325	129	2	,	,	PUNCT
gujaf-325	129	3	sutrisno	sutrisno	NOUN
gujaf-325	129	4	,	,	PUNCT
gujaf-325	129	5	&	&	CCONJ
gujaf-325	129	6	endang	endang	PROPN
gujaf-325	129	7	,	,	PUNCT
gujaf-325	129	8	(	(	PUNCT
gujaf-325	129	9	2019	2019	NUM
gujaf-325	129	10	)	)	PUNCT
gujaf-325	129	11	,	,	PUNCT
gujaf-325	129	12	gill	gill	NOUN
gujaf-325	129	13	,	,	PUNCT
gujaf-325	129	14	biger	big	ADJ
gujaf-325	129	15	&	&	CCONJ
gujaf-325	129	16	mann	mann	PROPN
gujaf-325	129	17	,	,	PUNCT
gujaf-325	129	18	(	(	PUNCT
gujaf-325	129	19	2013	2013	NUM
gujaf-325	129	20	)	)	PUNCT
gujaf-325	129	21	whom	whom	PRON
gujaf-325	129	22	looked	look	VERB
gujaf-325	129	23	into	into	ADP
gujaf-325	129	24	the	the	DET
gujaf-325	129	25	direct	direct	ADJ
gujaf-325	129	26	connection	connection	NOUN
gujaf-325	129	27	between	between	ADP
gujaf-325	129	28	earnings	earning	NOUN
gujaf-325	129	29	management	management	NOUN
gujaf-325	129	30	and	and	CCONJ
gujaf-325	129	31	a	a	DET
gujaf-325	129	32	company	company	NOUN
gujaf-325	129	33	's	's	PART
gujaf-325	129	34	financial	financial	ADJ
gujaf-325	129	35	performance	performance	NOUN
gujaf-325	129	36	.	.	PUNCT
gujaf-325	130	1	according	accord	VERB
gujaf-325	130	2	to	to	ADP
gujaf-325	130	3	setyoputri	setyoputri	NOUN
gujaf-325	130	4	and	and	CCONJ
gujaf-325	130	5	mardijuwono	mardijuwono	NOUN
gujaf-325	130	6	(	(	PUNCT
gujaf-325	130	7	2020	2020	NUM
gujaf-325	130	8	)	)	PUNCT
gujaf-325	130	9	,	,	PUNCT
gujaf-325	130	10	the	the	DET
gujaf-325	130	11	financial	financial	ADJ
gujaf-325	130	12	reporting	reporting	NOUN
gujaf-325	130	13	process	process	NOUN
gujaf-325	130	14	within	within	ADP
gujaf-325	130	15	the	the	DET
gujaf-325	130	16	company	company	NOUN
gujaf-325	130	17	can	can	AUX
gujaf-325	130	18	be	be	AUX
gujaf-325	130	19	in	in	SCONJ
gujaf-325	130	20	influenced	influence	VERB
gujaf-325	130	21	by	by	ADP
gujaf-325	130	22	firm	firm	ADJ
gujaf-325	130	23	size	size	NOUN
gujaf-325	130	24	.	.	PUNCT
gujaf-325	131	1	many	many	ADJ
gujaf-325	131	2	audit	audit	NOUN
gujaf-325	131	3	quality	quality	NOUN
gujaf-325	131	4	studies	study	NOUN
gujaf-325	131	5	indicate	indicate	VERB
gujaf-325	131	6	that	that	SCONJ
gujaf-325	131	7	,	,	PUNCT
gujaf-325	131	8	when	when	SCONJ
gujaf-325	131	9	accounting	accounting	NOUN
gujaf-325	131	10	firm	firm	ADJ
gujaf-325	131	11	size	size	NOUN
gujaf-325	131	12	is	be	AUX
gujaf-325	131	13	used	use	VERB
gujaf-325	131	14	as	as	ADP
gujaf-325	131	15	the	the	DET
gujaf-325	131	16	indicator	indicator	NOUN
gujaf-325	131	17	of	of	ADP
gujaf-325	131	18	audit	audit	NOUN
gujaf-325	131	19	quality	quality	NOUN
gujaf-325	131	20	,	,	PUNCT
gujaf-325	131	21	higher	high	ADJ
gujaf-325	131	22	audit	audit	NOUN
gujaf-325	131	23	quality	quality	NOUN
gujaf-325	131	24	is	be	AUX
gujaf-325	131	25	associated	associate	VERB
gujaf-325	131	26	with	with	ADP
gujaf-325	131	27	less	less	ADJ
gujaf-325	131	28	information	information	NOUN
gujaf-325	131	29	asymmetry	asymmetry	NOUN
gujaf-325	131	30	and	and	CCONJ
gujaf-325	131	31	higher	high	ADJ
gujaf-325	131	32	information	information	NOUN
gujaf-325	131	33	quality	quality	NOUN
gujaf-325	131	34	(	(	PUNCT
gujaf-325	131	35	darmawan	darmawan	PROPN
gujaf-325	131	36	,	,	PUNCT
gujaf-325	131	37	et	et	NOUN
gujaf-325	131	38	al	al	PROPN
gujaf-325	131	39	2019	2019	NUM
gujaf-325	131	40	)	)	PUNCT
gujaf-325	131	41	.	.	PUNCT
gujaf-325	132	1	firm	firm	ADJ
gujaf-325	132	2	size	size	NOUN
gujaf-325	132	3	categorize	categorize	VERB
gujaf-325	132	4	companies	company	NOUN
gujaf-325	132	5	into	into	ADP
gujaf-325	132	6	large	large	ADJ
gujaf-325	132	7	and	and	CCONJ
gujaf-325	132	8	small	small	ADJ
gujaf-325	132	9	companies	company	NOUN
gujaf-325	132	10	in	in	ADP
gujaf-325	132	11	various	various	ADJ
gujaf-325	132	12	ways	way	NOUN
gujaf-325	132	13	such	such	ADJ
gujaf-325	132	14	as	as	ADP
gujaf-325	132	15	total	total	ADJ
gujaf-325	132	16	assets	asset	NOUN
gujaf-325	132	17	or	or	CCONJ
gujaf-325	132	18	total	total	ADJ
gujaf-325	132	19	company	company	NOUN
gujaf-325	132	20	assets	asset	NOUN
gujaf-325	132	21	,	,	PUNCT
gujaf-325	132	22	market	market	NOUN
gujaf-325	132	23	value	value	NOUN
gujaf-325	132	24	of	of	ADP
gujaf-325	132	25	shares	share	NOUN
gujaf-325	132	26	,	,	PUNCT
gujaf-325	132	27	average	average	ADJ
gujaf-325	132	28	level	level	NOUN
gujaf-325	132	29	of	of	ADP
gujaf-325	132	30	sales	sale	NOUN
gujaf-325	132	31	,	,	PUNCT
gujaf-325	132	32	and	and	CCONJ
gujaf-325	132	33	total	total	ADJ
gujaf-325	132	34	sales	sale	NOUN
gujaf-325	132	35	.	.	PUNCT
gujaf-325	133	1	in	in	ADP
gujaf-325	133	2	this	this	DET
gujaf-325	133	3	study	study	NOUN
gujaf-325	133	4	firm	firm	NOUN
gujaf-325	133	5	size	size	NOUN
gujaf-325	133	6	is	be	AUX
gujaf-325	133	7	measured	measure	VERB
gujaf-325	133	8	as	as	ADP
gujaf-325	133	9	the	the	DET
gujaf-325	133	10	natural	natural	ADJ
gujaf-325	133	11	logarithm	logarithm	NOUN
gujaf-325	133	12	value	value	NOUN
gujaf-325	133	13	of	of	ADP
gujaf-325	133	14	total	total	ADJ
gujaf-325	133	15	assets	asset	NOUN
gujaf-325	133	16	(	(	PUNCT
gujaf-325	133	17	barth	barth	NOUN
gujaf-325	133	18	,	,	PUNCT
gujaf-325	133	19	2018	2018	NUM
gujaf-325	133	20	)	)	PUNCT
gujaf-325	133	21	.	.	PUNCT
gujaf-325	134	1	darmawan	darmawan	PROPN
gujaf-325	134	2	et	et	PROPN
gujaf-325	134	3	al	al	PROPN
gujaf-325	134	4	.	.	PROPN
gujaf-325	134	5	,	,	PUNCT
gujaf-325	134	6	(	(	PUNCT
gujaf-325	134	7	2019	2019	NUM
gujaf-325	134	8	)	)	PUNCT
gujaf-325	134	9	reveal	reveal	VERB
gujaf-325	134	10	that	that	DET
gujaf-325	134	11	firm	firm	ADJ
gujaf-325	134	12	size	size	NOUN
gujaf-325	134	13	has	have	VERB
gujaf-325	134	14	a	a	DET
gujaf-325	134	15	positive	positive	ADJ
gujaf-325	134	16	effect	effect	NOUN
gujaf-325	134	17	on	on	ADP
gujaf-325	134	18	firm	firm	ADJ
gujaf-325	134	19	value	value	NOUN
gujaf-325	134	20	,	,	PUNCT
gujaf-325	134	21	their	their	PRON
gujaf-325	134	22	studies	study	NOUN
gujaf-325	134	23	revealed	reveal	VERB
gujaf-325	134	24	that	that	SCONJ
gujaf-325	134	25	firms	firm	NOUN
gujaf-325	134	26	that	that	PRON
gujaf-325	134	27	have	have	VERB
gujaf-325	134	28	large	large	ADJ
gujaf-325	134	29	sizes	size	NOUN
gujaf-325	134	30	can	can	AUX
gujaf-325	134	31	increase	increase	VERB
gujaf-325	134	32	market	market	NOUN
gujaf-325	134	33	buoyancy	buoyancy	NOUN
gujaf-325	134	34	,	,	PUNCT
gujaf-325	134	35	hence	hence	ADV
gujaf-325	134	36	,	,	PUNCT
gujaf-325	134	37	reduced	reduced	ADJ
gujaf-325	134	38	risks	risk	NOUN
gujaf-325	134	39	are	be	AUX
gujaf-325	134	40	expected	expect	VERB
gujaf-325	134	41	from	from	ADP
gujaf-325	134	42	large	large	ADJ
gujaf-325	134	43	firms	firm	NOUN
gujaf-325	134	44	who	who	PRON
gujaf-325	134	45	have	have	VERB
gujaf-325	134	46	better	well	ADJ
gujaf-325	134	47	financial	financial	ADJ
gujaf-325	134	48	and	and	CCONJ
gujaf-325	134	49	human	human	ADJ
gujaf-325	134	50	resources	resource	NOUN
gujaf-325	134	51	and	and	CCONJ
gujaf-325	134	52	management	management	NOUN
gujaf-325	134	53	systems	system	NOUN
gujaf-325	134	54	.	.	PUNCT
gujaf-325	135	1	the	the	DET
gujaf-325	135	2	effect	effect	NOUN
gujaf-325	135	3	of	of	ADP
gujaf-325	135	4	earnings	earning	NOUN
gujaf-325	135	5	management	management	NOUN
gujaf-325	135	6	on	on	ADP
gujaf-325	135	7	financial	financial	ADJ
gujaf-325	135	8	reporting	reporting	NOUN
gujaf-325	135	9	quality	quality	NOUN
gujaf-325	135	10	can	can	AUX
gujaf-325	135	11	be	be	AUX
gujaf-325	135	12	influenced	influence	VERB
gujaf-325	135	13	by	by	ADP
gujaf-325	135	14	other	other	ADJ
gujaf-325	135	15	variables	variable	NOUN
gujaf-325	135	16	.	.	PUNCT
gujaf-325	136	1	hence	hence	ADV
gujaf-325	136	2	,	,	PUNCT
gujaf-325	136	3	the	the	DET
gujaf-325	136	4	choice	choice	NOUN
gujaf-325	136	5	of	of	ADP
gujaf-325	136	6	variables	variable	NOUN
gujaf-325	136	7	in	in	ADP
gujaf-325	136	8	this	this	DET
gujaf-325	136	9	study	study	NOUN
gujaf-325	136	10	,	,	PUNCT
gujaf-325	136	11	firm	firm	ADJ
gujaf-325	136	12	growth	growth	NOUN
gujaf-325	136	13	is	be	AUX
gujaf-325	136	14	measured	measure	VERB
gujaf-325	136	15	by	by	ADP
gujaf-325	136	16	the	the	DET
gujaf-325	136	17	leverage	leverage	NOUN
gujaf-325	136	18	ratio	ratio	NOUN
gujaf-325	136	19	,	,	PUNCT
gujaf-325	136	20	which	which	PRON
gujaf-325	136	21	is	be	AUX
gujaf-325	136	22	used	use	VERB
gujaf-325	136	23	to	to	PART
gujaf-325	136	24	control	control	VERB
gujaf-325	136	25	the	the	DET
gujaf-325	136	26	market	market	NOUN
gujaf-325	136	27	response	response	NOUN
gujaf-325	136	28	to	to	ADP
gujaf-325	136	29	the	the	DET
gujaf-325	136	30	firm	firm	NOUN
gujaf-325	136	31	's	's	PART
gujaf-325	136	32	financial	financial	ADJ
gujaf-325	136	33	condition	condition	NOUN
gujaf-325	136	34	.	.	PUNCT
gujaf-325	137	1	firms	firm	NOUN
gujaf-325	137	2	that	that	PRON
gujaf-325	137	3	have	have	VERB
gujaf-325	137	4	a	a	DET
gujaf-325	137	5	high	high	ADJ
gujaf-325	137	6	level	level	NOUN
gujaf-325	137	7	of	of	ADP
gujaf-325	137	8	debt	debt	NOUN
gujaf-325	137	9	are	be	AUX
gujaf-325	137	10	considered	consider	VERB
gujaf-325	137	11	by	by	ADP
gujaf-325	137	12	the	the	DET
gujaf-325	137	13	market	market	NOUN
gujaf-325	137	14	to	to	PART
gujaf-325	137	15	have	have	VERB
gujaf-325	137	16	a	a	DET
gujaf-325	137	17	higher	high	ADJ
gujaf-325	137	18	risk	risk	NOUN
gujaf-325	137	19	so	so	SCONJ
gujaf-325	137	20	that	that	SCONJ
gujaf-325	137	21	investment	investment	NOUN
gujaf-325	137	22	is	be	AUX
gujaf-325	137	23	less	less	ADV
gujaf-325	137	24	attractive	attractive	ADJ
gujaf-325	137	25	.	.	PUNCT
gujaf-325	138	1	the	the	DET
gujaf-325	138	2	firm	firm	ADJ
gujaf-325	138	3	profitability	profitability	NOUN
gujaf-325	138	4	is	be	AUX
gujaf-325	138	5	proxy	proxy	VERB
gujaf-325	138	6	by	by	ADP
gujaf-325	138	7	return	return	NOUN
gujaf-325	138	8	on	on	ADP
gujaf-325	138	9	assets	asset	NOUN
gujaf-325	138	10	(	(	PUNCT
gujaf-325	138	11	roa	roa	NOUN
gujaf-325	138	12	)	)	PUNCT
gujaf-325	138	13	,	,	PUNCT
gujaf-325	138	14	previous	previous	ADJ
gujaf-325	138	15	research	research	NOUN
gujaf-325	138	16	conducted	conduct	VERB
gujaf-325	138	17	by	by	ADP
gujaf-325	138	18	marsha	marsha	PROPN
gujaf-325	138	19	and	and	CCONJ
gujaf-325	138	20	murtqi	murtqi	PROPN
gujaf-325	138	21	(	(	PUNCT
gujaf-325	138	22	2017	2017	NUM
gujaf-325	138	23	)	)	PUNCT
gujaf-325	138	24	and	and	CCONJ
gujaf-325	138	25	rosikah	rosikah	VERB
gujaf-325	138	26	et	et	PROPN
gujaf-325	138	27	al	al	PROPN
gujaf-325	138	28	.	.	PROPN
gujaf-325	138	29	,	,	PUNCT
gujaf-325	138	30	(	(	PUNCT
gujaf-325	138	31	2018	2018	NUM
gujaf-325	138	32	)	)	PUNCT
gujaf-325	138	33	provide	provide	VERB
gujaf-325	138	34	evidence	evidence	NOUN
gujaf-325	138	35	that	that	SCONJ
gujaf-325	138	36	roa	roa	PROPN
gujaf-325	138	37	can	can	AUX
gujaf-325	138	38	increase	increase	VERB
gujaf-325	138	39	firm	firm	ADJ
gujaf-325	138	40	value	value	NOUN
gujaf-325	138	41	.	.	PUNCT
gujaf-325	139	1	extant	extant	ADJ
gujaf-325	139	2	literature	literature	NOUN
gujaf-325	139	3	such	such	ADJ
gujaf-325	139	4	as	as	ADP
gujaf-325	139	5	;	;	PUNCT
gujaf-325	139	6	akway	akway	PROPN
gujaf-325	139	7	&	&	CCONJ
gujaf-325	139	8	ramadan	ramadan	PROPN
gujaf-325	139	9	(	(	PUNCT
gujaf-325	139	10	2019	2019	NUM
gujaf-325	139	11	)	)	PUNCT
gujaf-325	139	12	have	have	AUX
gujaf-325	139	13	provided	provide	VERB
gujaf-325	139	14	evidence	evidence	NOUN
gujaf-325	139	15	that	that	SCONJ
gujaf-325	139	16	audit	audit	NOUN
gujaf-325	139	17	quality	quality	NOUN
gujaf-325	139	18	improves	improve	VERB
gujaf-325	139	19	the	the	DET
gujaf-325	139	20	quality	quality	NOUN
gujaf-325	139	21	of	of	ADP
gujaf-325	139	22	financial	financial	ADJ
gujaf-325	139	23	reporting	reporting	NOUN
gujaf-325	139	24	information	information	NOUN
gujaf-325	139	25	,	,	PUNCT
gujaf-325	139	26	reduces	reduce	VERB
gujaf-325	139	27	information	information	NOUN
gujaf-325	139	28	risk	risk	NOUN
gujaf-325	139	29	and	and	CCONJ
gujaf-325	139	30	information	information	NOUN
gujaf-325	139	31	asymmetry	asymmetry	NOUN
gujaf-325	139	32	and	and	CCONJ
gujaf-325	139	33	consequently	consequently	ADV
gujaf-325	139	34	,	,	PUNCT
gujaf-325	139	35	lower	low	ADJ
gujaf-325	139	36	the	the	DET
gujaf-325	139	37	cost	cost	NOUN
gujaf-325	139	38	of	of	ADP
gujaf-325	139	39	equity	equity	NOUN
gujaf-325	139	40	capital	capital	NOUN
gujaf-325	139	41	.	.	PUNCT
gujaf-325	140	1	a	a	DET
gujaf-325	140	2	methodological	methodological	ADJ
gujaf-325	140	3	gap	gap	NOUN
gujaf-325	140	4	is	be	AUX
gujaf-325	140	5	found	find	VERB
gujaf-325	140	6	in	in	ADP
gujaf-325	140	7	the	the	DET
gujaf-325	140	8	majority	majority	NOUN
gujaf-325	140	9	of	of	ADP
gujaf-325	140	10	empirical	empirical	ADJ
gujaf-325	140	11	research	research	NOUN
gujaf-325	140	12	in	in	ADP
gujaf-325	140	13	earnings	earning	NOUN
gujaf-325	140	14	management	management	NOUN
gujaf-325	140	15	in	in	ADP
gujaf-325	140	16	developing	develop	VERB
gujaf-325	140	17	countries	country	NOUN
gujaf-325	140	18	,	,	PUNCT
gujaf-325	140	19	this	this	PRON
gujaf-325	140	20	is	be	AUX
gujaf-325	140	21	because	because	SCONJ
gujaf-325	140	22	the	the	DET
gujaf-325	140	23	vast	vast	ADJ
gujaf-325	140	24	majority	majority	NOUN
gujaf-325	140	25	of	of	ADP
gujaf-325	140	26	literature	literature	NOUN
gujaf-325	140	27	is	be	AUX
gujaf-325	140	28	found	find	VERB
gujaf-325	140	29	mostly	mostly	ADV
gujaf-325	140	30	in	in	ADP
gujaf-325	140	31	developed	develop	VERB
gujaf-325	140	32	countries	country	NOUN
gujaf-325	140	33	where	where	SCONJ
gujaf-325	140	34	em	em	PRON
gujaf-325	140	35	was	be	AUX
gujaf-325	140	36	mostly	mostly	ADV
gujaf-325	140	37	captured	capture	VERB
gujaf-325	140	38	through	through	ADP
gujaf-325	140	39	accrual	accrual	ADJ
gujaf-325	140	40	models	model	NOUN
gujaf-325	140	41	.	.	PUNCT
gujaf-325	141	1	hence	hence	ADV
gujaf-325	141	2	,	,	PUNCT
gujaf-325	141	3	because	because	SCONJ
gujaf-325	141	4	of	of	ADP
gujaf-325	141	5	the	the	DET
gujaf-325	141	6	weak	weak	ADJ
gujaf-325	141	7	rules	rule	NOUN
gujaf-325	141	8	of	of	ADP
gujaf-325	141	9	law	law	NOUN
gujaf-325	141	10	and	and	CCONJ
gujaf-325	141	11	the	the	DET
gujaf-325	141	12	many	many	ADJ
gujaf-325	141	13	claims	claim	NOUN
gujaf-325	141	14	of	of	ADP
gujaf-325	141	15	corruption	corruption	NOUN
gujaf-325	141	16	(	(	PUNCT
gujaf-325	141	17	gill	gill	NOUN
gujaf-325	141	18	,	,	PUNCT
gujaf-325	141	19	biger	big	ADJ
gujaf-325	141	20	&	&	CCONJ
gujaf-325	141	21	mann	mann	PROPN
gujaf-325	141	22	,	,	PUNCT
gujaf-325	141	23	2013	2013	NUM
gujaf-325	141	24	)	)	PUNCT
gujaf-325	141	25	these	these	DET
gujaf-325	141	26	results	result	NOUN
gujaf-325	141	27	can	can	AUX
gujaf-325	141	28	not	not	PART
gujaf-325	141	29	be	be	AUX
gujaf-325	141	30	used	use	VERB
gujaf-325	141	31	in	in	ADP
gujaf-325	141	32	developing	develop	VERB
gujaf-325	141	33	countries	country	NOUN
gujaf-325	141	34	.	.	PUNCT
gujaf-325	142	1	furthermore	furthermore	ADV
gujaf-325	142	2	,	,	PUNCT
gujaf-325	142	3	empirical	empirical	ADJ
gujaf-325	142	4	researches	research	NOUN
gujaf-325	142	5	in	in	ADP
gujaf-325	142	6	korea	korea	PROPN
gujaf-325	142	7	and	and	CCONJ
gujaf-325	142	8	india	india	PROPN
gujaf-325	142	9	who	who	PRON
gujaf-325	142	10	have	have	VERB
gujaf-325	142	11	similar	similar	ADJ
gujaf-325	142	12	economies	economy	NOUN
gujaf-325	142	13	to	to	ADP
gujaf-325	142	14	nigeria	nigeria	PROPN
gujaf-325	142	15	have	have	AUX
gujaf-325	142	16	confirmed	confirm	VERB
gujaf-325	142	17	that	that	SCONJ
gujaf-325	142	18	modified	modify	VERB
gujaf-325	142	19	jones	jones	PROPN
gujaf-325	142	20	model	model	NOUN
gujaf-325	142	21	which	which	PRON
gujaf-325	142	22	is	be	AUX
gujaf-325	142	23	used	use	VERB
gujaf-325	142	24	in	in	ADP
gujaf-325	142	25	the	the	DET
gujaf-325	142	26	majority	majority	NOUN
gujaf-325	142	27	of	of	ADP
gujaf-325	142	28	these	these	DET
gujaf-325	142	29	studies	study	NOUN
gujaf-325	142	30	is	be	AUX
gujaf-325	142	31	not	not	PART
gujaf-325	142	32	active	active	ADJ
gujaf-325	142	33	in	in	ADP
gujaf-325	142	34	detecting	detect	VERB
gujaf-325	142	35	earnings	earning	NOUN
gujaf-325	142	36	management	management	NOUN
gujaf-325	142	37	in	in	ADP
gujaf-325	142	38	the	the	DET
gujaf-325	142	39	context	context	NOUN
gujaf-325	142	40	of	of	ADP
gujaf-325	142	41	these	these	DET
gujaf-325	142	42	emerging	emerge	VERB
gujaf-325	142	43	countries	country	NOUN
gujaf-325	142	44	(	(	PUNCT
gujaf-325	142	45	aminul	aminul	PROPN
gujaf-325	142	46	islam	islam	PROPN
gujaf-325	142	47	,	,	PUNCT
gujaf-325	142	48	ali	ali	PROPN
gujaf-325	142	49	&	&	CCONJ
gujaf-325	142	50	ahmed	ahmed	PROPN
gujaf-325	142	51	2010	2010	NUM
gujaf-325	142	52	)	)	PUNCT
gujaf-325	142	53	.	.	PUNCT
gujaf-325	143	1	prior	prior	ADJ
gujaf-325	143	2	studies	study	NOUN
gujaf-325	143	3	in	in	ADP
gujaf-325	143	4	nigeria	nigeria	PRON
gujaf-325	143	5	such	such	ADJ
gujaf-325	143	6	as	as	ADP
gujaf-325	143	7	alu	alu	NOUN
gujaf-325	143	8	,	,	PUNCT
gujaf-325	143	9	et	et	PROPN
gujaf-325	143	10	al	al	PROPN
gujaf-325	143	11	(	(	PUNCT
gujaf-325	143	12	2022	2022	NUM
gujaf-325	143	13	)	)	PUNCT
gujaf-325	143	14	;	;	PUNCT
gujaf-325	143	15	mustapha	mustapha	PROPN
gujaf-325	143	16	,	,	PUNCT
gujaf-325	143	17	rashid	rashid	PROPN
gujaf-325	143	18	,	,	PUNCT
gujaf-325	143	19	lateef	lateef	PROPN
gujaf-325	143	20	,	,	PUNCT
gujaf-325	143	21	&	&	CCONJ
gujaf-325	143	22	ado	ado	PROPN
gujaf-325	143	23	,	,	PUNCT
gujaf-325	143	24	(	(	PUNCT
gujaf-325	143	25	2019	2019	NUM
gujaf-325	143	26	)	)	PUNCT
gujaf-325	143	27	,	,	PUNCT
gujaf-325	143	28	shehu	shehu	PROPN
gujaf-325	143	29	&	&	CCONJ
gujaf-325	143	30	ibrahim	ibrahim	PROPN
gujaf-325	143	31	,	,	PUNCT
gujaf-325	143	32	(	(	PUNCT
gujaf-325	143	33	2014	2014	NUM
gujaf-325	143	34	)	)	PUNCT
gujaf-325	143	35	have	have	AUX
gujaf-325	143	36	also	also	ADV
gujaf-325	143	37	used	use	VERB
gujaf-325	143	38	the	the	DET
gujaf-325	143	39	modified	modify	VERB
gujaf-325	143	40	jones	jones	PROPN
gujaf-325	143	41	model	model	NOUN
gujaf-325	143	42	as	as	ADP
gujaf-325	143	43	a	a	DET
gujaf-325	143	44	model	model	NOUN
gujaf-325	143	45	for	for	ADP
gujaf-325	143	46	detecting	detect	VERB
gujaf-325	143	47	earnings	earning	NOUN
gujaf-325	143	48	management	management	NOUN
gujaf-325	143	49	this	this	PRON
gujaf-325	143	50	has	have	AUX
gujaf-325	143	51	made	make	VERB
gujaf-325	143	52	the	the	DET
gujaf-325	143	53	aem	aem	PROPN
gujaf-325	143	54	literature	literature	PROPN
gujaf-325	143	55	the	the	DET
gujaf-325	143	56	majority	majority	NOUN
gujaf-325	143	57	and	and	CCONJ
gujaf-325	143	58	vast	vast	ADJ
gujaf-325	143	59	.	.	PUNCT
gujaf-325	144	1	nonetheless	nonetheless	ADV
gujaf-325	144	2	,	,	PUNCT
gujaf-325	144	3	globally	globally	ADV
gujaf-325	144	4	recent	recent	ADJ
gujaf-325	144	5	studies	study	NOUN
gujaf-325	144	6	have	have	AUX
gujaf-325	144	7	given	give	VERB
gujaf-325	144	8	rem	rem	VERB
gujaf-325	144	9	prominence	prominence	NOUN
gujaf-325	144	10	,	,	PUNCT
gujaf-325	144	11	(	(	PUNCT
gujaf-325	144	12	these	these	DET
gujaf-325	144	13	studies	study	NOUN
gujaf-325	144	14	include	include	VERB
gujaf-325	144	15	;	;	PUNCT
gujaf-325	144	16	roychowdhury	roychowdhury	NOUN
gujaf-325	144	17	2006	2006	NUM
gujaf-325	144	18	;	;	PUNCT
gujaf-325	144	19	ali	ali	PROPN
gujaf-325	144	20	&	&	CCONJ
gujaf-325	144	21	karmardin	karmardin	VERB
gujaf-325	144	22	2018	2018	NUM
gujaf-325	144	23	;	;	PUNCT
gujaf-325	144	24	al	al	PROPN
gujaf-325	144	25	mahrmeh	mahrmeh	PROPN
gujaf-325	144	26	,	,	PUNCT
gujaf-325	144	27	al	al	PROPN
gujaf-325	144	28	masarweh	masarweh	PROPN
gujaf-325	144	29	,	,	PUNCT
gujaf-325	144	30	shehadeh	shehadeh	ADJ
gujaf-325	144	31	2020	2020	NUM
gujaf-325	144	32	;	;	PUNCT
gujaf-325	144	33	mohammed	mohammed	PROPN
gujaf-325	144	34	,	,	PUNCT
gujaf-325	144	35	et	et	PROPN
gujaf-325	144	36	al	al	PROPN
gujaf-325	144	37	2022	2022	NUM
gujaf-325	144	38	;	;	PUNCT
gujaf-325	144	39	mohammed	mohammed	PROPN
gujaf-325	144	40	,	,	PUNCT
gujaf-325	144	41	yahya	yahya	PROPN
gujaf-325	144	42	&	&	CCONJ
gujaf-325	144	43	zakariya	zakariya	PROPN
gujaf-325	144	44	2022	2022	NUM
gujaf-325	144	45	;	;	PUNCT
gujaf-325	144	46	khan	khan	PROPN
gujaf-325	144	47	&	&	CCONJ
gujaf-325	144	48	thu	thu	PROPN
gujaf-325	144	49	2019	2019	NUM
gujaf-325	144	50	;	;	PUNCT
gujaf-325	144	51	and	and	CCONJ
gujaf-325	144	52	zandi	zandi	PROPN
gujaf-325	144	53	,	,	PUNCT
gujaf-325	144	54	sadiq	sadiq	PROPN
gujaf-325	144	55	&	&	CCONJ
gujaf-325	144	56	mohammed	mohammed	PROPN
gujaf-325	144	57	,	,	PUNCT
gujaf-325	144	58	2019	2019	NUM
gujaf-325	144	59	)	)	PUNCT
gujaf-325	144	60	.	.	PUNCT
gujaf-325	145	1	this	this	PRON
gujaf-325	145	2	is	be	AUX
gujaf-325	145	3	because	because	SCONJ
gujaf-325	145	4	,	,	PUNCT
gujaf-325	145	5	aem	aem	PROPN
gujaf-325	145	6	deals	deal	VERB
gujaf-325	145	7	with	with	ADP
gujaf-325	145	8	accounting	accounting	NOUN
gujaf-325	145	9	rules	rule	NOUN
gujaf-325	145	10	and	and	CCONJ
gujaf-325	145	11	decisions	decision	NOUN
gujaf-325	145	12	,	,	PUNCT
gujaf-325	145	13	and	and	CCONJ
gujaf-325	145	14	hence	hence	ADV
gujaf-325	145	15	has	have	VERB
gujaf-325	145	16	no	no	DET
gujaf-325	145	17	major	major	ADJ
gujaf-325	145	18	influence	influence	NOUN
gujaf-325	145	19	on	on	ADP
gujaf-325	145	20	cash	cash	NOUN
gujaf-325	145	21	flow	flow	NOUN
gujaf-325	145	22	operations	operation	NOUN
gujaf-325	145	23	,	,	PUNCT
gujaf-325	145	24	but	but	CCONJ
gujaf-325	145	25	those	those	PRON
gujaf-325	145	26	that	that	PRON
gujaf-325	145	27	dealt	deal	VERB
gujaf-325	145	28	with	with	ADP
gujaf-325	145	29	rem	rem	NOUN
gujaf-325	145	30	had	have	VERB
gujaf-325	145	31	a	a	DET
gujaf-325	145	32	noticeable	noticeable	ADJ
gujaf-325	145	33	long	long	ADJ
gujaf-325	145	34	-	-	PUNCT
gujaf-325	145	35	term	term	NOUN
gujaf-325	145	36	cash	cash	NOUN
gujaf-325	145	37	flow	flow	NOUN
gujaf-325	145	38	consequence	consequence	NOUN
gujaf-325	145	39	(	(	PUNCT
gujaf-325	145	40	roychowdhury	roychowdhury	NOUN
gujaf-325	145	41	,	,	PUNCT
gujaf-325	145	42	2006	2006	NUM
gujaf-325	145	43	)	)	PUNCT
gujaf-325	145	44	.	.	PUNCT
gujaf-325	146	1	the	the	DET
gujaf-325	146	2	tradeoff	tradeoff	NOUN
gujaf-325	146	3	of	of	ADP
gujaf-325	146	4	aem	aem	PROPN
gujaf-325	146	5	and	and	CCONJ
gujaf-325	146	6	rem	rem	X
gujaf-325	146	7	also	also	ADV
gujaf-325	146	8	became	become	VERB
gujaf-325	146	9	debatable	debatable	ADJ
gujaf-325	146	10	;	;	PUNCT
gujaf-325	146	11	li	li	X
gujaf-325	146	12	(	(	PUNCT
gujaf-325	146	13	2018	2018	NUM
gujaf-325	146	14	)	)	PUNCT
gujaf-325	146	15	argued	argue	VERB
gujaf-325	146	16	that	that	SCONJ
gujaf-325	146	17	,	,	PUNCT
gujaf-325	146	18	firms	firm	NOUN
gujaf-325	146	19	are	be	AUX
gujaf-325	146	20	at	at	ADP
gujaf-325	146	21	the	the	DET
gujaf-325	146	22	liberty	liberty	NOUN
gujaf-325	146	23	to	to	PART
gujaf-325	146	24	either	either	CCONJ
gujaf-325	146	25	use	use	VERB
gujaf-325	146	26	both	both	DET
gujaf-325	146	27	types	type	NOUN
gujaf-325	146	28	of	of	ADP
gujaf-325	146	29	em	em	PRON
gujaf-325	146	30	concurrently	concurrently	ADV
gujaf-325	146	31	or	or	CCONJ
gujaf-325	146	32	complementarily	complementarily	ADV
gujaf-325	146	33	to	to	PART
gujaf-325	146	34	achieve	achieve	VERB
gujaf-325	146	35	their	their	PRON
gujaf-325	146	36	goal	goal	NOUN
gujaf-325	146	37	depending	depend	VERB
gujaf-325	146	38	on	on	ADP
gujaf-325	146	39	the	the	DET
gujaf-325	146	40	surrounding	surround	VERB
gujaf-325	146	41	environment	environment	NOUN
gujaf-325	146	42	conditions	condition	NOUN
gujaf-325	146	43	they	they	PRON
gujaf-325	146	44	find	find	VERB
gujaf-325	146	45	themselves	themselves	PRON
gujaf-325	146	46	.	.	PUNCT
gujaf-325	147	1	in	in	ADP
gujaf-325	147	2	the	the	DET
gujaf-325	147	3	same	same	ADJ
gujaf-325	147	4	vein	vein	NOUN
gujaf-325	147	5	,	,	PUNCT
gujaf-325	147	6	hassan	hassan	PROPN
gujaf-325	147	7	,	,	PUNCT
gujaf-325	147	8	kassim	kassim	PROPN
gujaf-325	147	9	&	&	CCONJ
gujaf-325	147	10	abdulhamid	abdulhamid	PROPN
gujaf-325	147	11	(	(	PUNCT
gujaf-325	147	12	2020	2020	NUM
gujaf-325	147	13	)	)	PUNCT
gujaf-325	147	14	,	,	PUNCT
gujaf-325	147	15	have	have	AUX
gujaf-325	147	16	argued	argue	VERB
gujaf-325	147	17	that	that	SCONJ
gujaf-325	147	18	in	in	ADP
gujaf-325	147	19	recent	recent	ADJ
gujaf-325	147	20	decades	decade	NOUN
gujaf-325	147	21	there	there	PRON
gujaf-325	147	22	has	have	AUX
gujaf-325	147	23	been	be	AUX
gujaf-325	147	24	an	an	DET
gujaf-325	147	25	gusau	gusau	ADJ
gujaf-325	147	26	journal	journal	NOUN
gujaf-325	147	27	of	of	ADP
gujaf-325	147	28	accounting	accounting	NOUN
gujaf-325	147	29	and	and	CCONJ
gujaf-325	147	30	finance	finance	NOUN
gujaf-325	147	31	,	,	PUNCT
gujaf-325	147	32	vol	vol	NOUN
gujaf-325	147	33	.	.	PROPN
gujaf-325	147	34	5	5	NUM
gujaf-325	147	35	,	,	PUNCT
gujaf-325	147	36	issue	issue	NOUN
gujaf-325	147	37	2	2	NUM
gujaf-325	147	38	,	,	PUNCT
gujaf-325	147	39	october	october	PROPN
gujaf-325	147	40	,	,	PUNCT
gujaf-325	147	41	2024	2024	NUM
gujaf-325	147	42	127	127	NUM
gujaf-325	147	43	increase	increase	NOUN
gujaf-325	147	44	in	in	ADP
gujaf-325	147	45	the	the	DET
gujaf-325	147	46	practice	practice	NOUN
gujaf-325	147	47	of	of	ADP
gujaf-325	147	48	em	em	PRON
gujaf-325	147	49	;	;	PUNCT
gujaf-325	147	50	particularly	particularly	ADV
gujaf-325	147	51	real	real	ADJ
gujaf-325	147	52	activities	activity	NOUN
gujaf-325	147	53	,	,	PUNCT
gujaf-325	147	54	with	with	ADP
gujaf-325	147	55	an	an	DET
gujaf-325	147	56	effect	effect	NOUN
gujaf-325	147	57	on	on	ADP
gujaf-325	147	58	the	the	DET
gujaf-325	147	59	quality	quality	NOUN
gujaf-325	147	60	of	of	ADP
gujaf-325	147	61	financial	financial	ADJ
gujaf-325	147	62	statements	statement	NOUN
gujaf-325	147	63	.	.	PUNCT
gujaf-325	148	1	hence	hence	ADV
gujaf-325	148	2	this	this	DET
gujaf-325	148	3	study	study	NOUN
gujaf-325	148	4	will	will	AUX
gujaf-325	148	5	use	use	VERB
gujaf-325	148	6	the	the	DET
gujaf-325	148	7	yoon	yoon	PROPN
gujaf-325	148	8	,	,	PUNCT
gujaf-325	148	9	miller	miller	PROPN
gujaf-325	148	10	&	&	CCONJ
gujaf-325	148	11	jirapon	jirapon	PROPN
gujaf-325	148	12	(	(	PUNCT
gujaf-325	148	13	2006	2006	NUM
gujaf-325	148	14	)	)	PUNCT
gujaf-325	148	15	model	model	NOUN
gujaf-325	148	16	to	to	PART
gujaf-325	148	17	detect	detect	VERB
gujaf-325	148	18	accruals	accrual	NOUN
gujaf-325	148	19	earnings	earning	NOUN
gujaf-325	148	20	management	management	NOUN
gujaf-325	148	21	and	and	CCONJ
gujaf-325	148	22	the	the	DET
gujaf-325	148	23	roychowdhury	roychowdhury	NOUN
gujaf-325	148	24	(	(	PUNCT
gujaf-325	148	25	2006	2006	NUM
gujaf-325	148	26	)	)	PUNCT
gujaf-325	148	27	model	model	NOUN
gujaf-325	148	28	to	to	PART
gujaf-325	148	29	detect	detect	VERB
gujaf-325	148	30	real	real	ADJ
gujaf-325	148	31	earnings	earning	NOUN
gujaf-325	148	32	management	management	NOUN
gujaf-325	148	33	which	which	PRON
gujaf-325	148	34	has	have	AUX
gujaf-325	148	35	been	be	AUX
gujaf-325	148	36	proven	prove	VERB
gujaf-325	148	37	to	to	PART
gujaf-325	148	38	be	be	AUX
gujaf-325	148	39	suitable	suitable	ADJ
gujaf-325	148	40	for	for	ADP
gujaf-325	148	41	emerging	emerge	VERB
gujaf-325	148	42	countries	country	NOUN
gujaf-325	148	43	like	like	ADP
gujaf-325	148	44	nigeria	nigeria	PROPN
gujaf-325	148	45	and	and	CCONJ
gujaf-325	148	46	examine	examine	VERB
gujaf-325	148	47	the	the	DET
gujaf-325	148	48	tradeoff	tradeoff	NOUN
gujaf-325	148	49	in	in	ADP
gujaf-325	148	50	listed	list	VERB
gujaf-325	148	51	manufacturing	manufacturing	NOUN
gujaf-325	148	52	firms	firm	NOUN
gujaf-325	148	53	in	in	ADP
gujaf-325	148	54	nigeria	nigeria	PROPN
gujaf-325	148	55	.	.	PUNCT
gujaf-325	149	1	the	the	DET
gujaf-325	149	2	choice	choice	NOUN
gujaf-325	149	3	of	of	ADP
gujaf-325	149	4	manufacturing	manufacturing	NOUN
gujaf-325	149	5	firms	firm	NOUN
gujaf-325	149	6	was	be	AUX
gujaf-325	149	7	warranted	warrant	VERB
gujaf-325	149	8	on	on	ADP
gujaf-325	149	9	the	the	DET
gujaf-325	149	10	basis	basis	NOUN
gujaf-325	149	11	that	that	SCONJ
gujaf-325	149	12	manufacturing	manufacturing	NOUN
gujaf-325	149	13	firms	firm	NOUN
gujaf-325	149	14	have	have	AUX
gujaf-325	149	15	unusual	unusual	ADJ
gujaf-325	149	16	and	and	CCONJ
gujaf-325	149	17	similar	similar	ADJ
gujaf-325	149	18	firm	firm	ADJ
gujaf-325	149	19	characteristics	characteristic	NOUN
gujaf-325	149	20	that	that	PRON
gujaf-325	149	21	give	give	VERB
gujaf-325	149	22	opportunities	opportunity	NOUN
gujaf-325	149	23	or	or	CCONJ
gujaf-325	149	24	pose	pose	VERB
gujaf-325	149	25	threats	threat	NOUN
gujaf-325	149	26	to	to	ADP
gujaf-325	149	27	financial	financial	ADJ
gujaf-325	149	28	reporting	reporting	NOUN
gujaf-325	149	29	quality	quality	NOUN
gujaf-325	149	30	.	.	PUNCT
gujaf-325	150	1	these	these	DET
gujaf-325	150	2	firms	firm	NOUN
gujaf-325	150	3	are	be	AUX
gujaf-325	150	4	considered	consider	VERB
gujaf-325	150	5	because	because	SCONJ
gujaf-325	150	6	of	of	ADP
gujaf-325	150	7	the	the	DET
gujaf-325	150	8	role	role	NOUN
gujaf-325	150	9	the	the	DET
gujaf-325	150	10	play	play	NOUN
gujaf-325	150	11	in	in	ADP
gujaf-325	150	12	the	the	DET
gujaf-325	150	13	economy	economy	NOUN
gujaf-325	150	14	.	.	PUNCT
gujaf-325	151	1	they	they	PRON
gujaf-325	151	2	serve	serve	VERB
gujaf-325	151	3	as	as	ADP
gujaf-325	151	4	the	the	DET
gujaf-325	151	5	bedrock	bedrock	NOUN
gujaf-325	151	6	of	of	ADP
gujaf-325	151	7	any	any	DET
gujaf-325	151	8	economy	economy	NOUN
gujaf-325	151	9	and	and	CCONJ
gujaf-325	151	10	the	the	DET
gujaf-325	151	11	quality	quality	NOUN
gujaf-325	151	12	of	of	ADP
gujaf-325	151	13	financial	financial	ADJ
gujaf-325	151	14	reporting	reporting	NOUN
gujaf-325	151	15	quality	quality	NOUN
gujaf-325	151	16	of	of	ADP
gujaf-325	151	17	these	these	DET
gujaf-325	151	18	firms	firm	NOUN
gujaf-325	151	19	will	will	AUX
gujaf-325	151	20	enhance	enhance	VERB
gujaf-325	151	21	economic	economic	ADJ
gujaf-325	151	22	growth	growth	NOUN
gujaf-325	151	23	and	and	CCONJ
gujaf-325	151	24	development	development	NOUN
gujaf-325	151	25	of	of	ADP
gujaf-325	151	26	the	the	DET
gujaf-325	151	27	country	country	NOUN
gujaf-325	151	28	.	.	PUNCT
gujaf-325	152	1	the	the	DET
gujaf-325	152	2	manufacturing	manufacturing	NOUN
gujaf-325	152	3	sector	sector	NOUN
gujaf-325	152	4	is	be	AUX
gujaf-325	152	5	among	among	ADP
gujaf-325	152	6	the	the	DET
gujaf-325	152	7	first	first	ADJ
gujaf-325	152	8	set	set	NOUN
gujaf-325	152	9	of	of	ADP
gujaf-325	152	10	companies	company	NOUN
gujaf-325	152	11	to	to	PART
gujaf-325	152	12	adopt	adopt	VERB
gujaf-325	152	13	ifrs	ifrs	NOUN
gujaf-325	152	14	which	which	PRON
gujaf-325	152	15	is	be	AUX
gujaf-325	152	16	widely	widely	ADV
gujaf-325	152	17	believed	believe	VERB
gujaf-325	152	18	to	to	PART
gujaf-325	152	19	reduce	reduce	VERB
gujaf-325	152	20	earnings	earning	NOUN
gujaf-325	152	21	management	management	NOUN
gujaf-325	152	22	and	and	CCONJ
gujaf-325	152	23	has	have	VERB
gujaf-325	152	24	a	a	DET
gujaf-325	152	25	large	large	ADJ
gujaf-325	152	26	value	value	NOUN
gujaf-325	152	27	of	of	ADP
gujaf-325	152	28	account	account	NOUN
gujaf-325	152	29	receivables	receivables	NOUN
gujaf-325	152	30	and	and	CCONJ
gujaf-325	152	31	free	free	ADJ
gujaf-325	152	32	cash	cash	NOUN
gujaf-325	152	33	flows	flow	NOUN
gujaf-325	152	34	are	be	AUX
gujaf-325	152	35	key	key	ADJ
gujaf-325	152	36	components	component	NOUN
gujaf-325	152	37	of	of	ADP
gujaf-325	152	38	corporate	corporate	ADJ
gujaf-325	152	39	accruals	accrual	NOUN
gujaf-325	152	40	.	.	PUNCT
gujaf-325	153	1	the	the	DET
gujaf-325	153	2	purpose	purpose	NOUN
gujaf-325	153	3	of	of	ADP
gujaf-325	153	4	this	this	DET
gujaf-325	153	5	study	study	NOUN
gujaf-325	153	6	is	be	AUX
gujaf-325	153	7	to	to	PART
gujaf-325	153	8	contribute	contribute	VERB
gujaf-325	153	9	to	to	ADP
gujaf-325	153	10	the	the	DET
gujaf-325	153	11	stream	stream	NOUN
gujaf-325	153	12	of	of	ADP
gujaf-325	153	13	research	research	NOUN
gujaf-325	153	14	examining	examine	VERB
gujaf-325	153	15	earnings	earning	NOUN
gujaf-325	153	16	manipulation	manipulation	NOUN
gujaf-325	153	17	and	and	CCONJ
gujaf-325	153	18	firm	firm	ADJ
gujaf-325	153	19	characteristics	characteristic	NOUN
gujaf-325	153	20	in	in	ADP
gujaf-325	153	21	an	an	DET
gujaf-325	153	22	african	african	ADJ
gujaf-325	153	23	country	country	NOUN
gujaf-325	153	24	with	with	ADP
gujaf-325	153	25	instabilities	instability	NOUN
gujaf-325	153	26	in	in	ADP
gujaf-325	153	27	the	the	DET
gujaf-325	153	28	financial	financial	ADJ
gujaf-325	153	29	market	market	NOUN
gujaf-325	153	30	.	.	PUNCT
gujaf-325	154	1	specifically	specifically	ADV
gujaf-325	154	2	,	,	PUNCT
gujaf-325	154	3	it	it	PRON
gujaf-325	154	4	aims	aim	VERB
gujaf-325	154	5	to	to	PART
gujaf-325	154	6	verify	verify	VERB
gujaf-325	154	7	the	the	DET
gujaf-325	154	8	link	link	NOUN
gujaf-325	154	9	between	between	ADP
gujaf-325	154	10	firm	firm	ADJ
gujaf-325	154	11	characteristics	characteristic	NOUN
gujaf-325	154	12	and	and	CCONJ
gujaf-325	154	13	earnings	earning	NOUN
gujaf-325	154	14	management	management	NOUN
gujaf-325	154	15	while	while	SCONJ
gujaf-325	154	16	taking	take	VERB
gujaf-325	154	17	into	into	ADP
gujaf-325	154	18	account	account	NOUN
gujaf-325	154	19	the	the	DET
gujaf-325	154	20	specific	specific	ADJ
gujaf-325	154	21	characteristics	characteristic	NOUN
gujaf-325	154	22	of	of	ADP
gujaf-325	154	23	firms	firm	NOUN
gujaf-325	154	24	(	(	PUNCT
gujaf-325	154	25	firm	firm	ADJ
gujaf-325	154	26	size	size	NOUN
gujaf-325	154	27	,	,	PUNCT
gujaf-325	154	28	firm	firm	ADJ
gujaf-325	154	29	growth	growth	NOUN
gujaf-325	154	30	,	,	PUNCT
gujaf-325	154	31	firm	firm	ADJ
gujaf-325	154	32	profitability	profitability	NOUN
gujaf-325	154	33	and	and	CCONJ
gujaf-325	154	34	audit	audit	NOUN
gujaf-325	154	35	quality	quality	NOUN
gujaf-325	154	36	)	)	PUNCT
gujaf-325	154	37	.	.	PUNCT
gujaf-325	155	1	in	in	ADP
gujaf-325	155	2	view	view	NOUN
gujaf-325	155	3	of	of	ADP
gujaf-325	155	4	this	this	PRON
gujaf-325	155	5	,	,	PUNCT
gujaf-325	155	6	this	this	DET
gujaf-325	155	7	study	study	NOUN
gujaf-325	155	8	sought	seek	VERB
gujaf-325	155	9	to	to	PART
gujaf-325	155	10	achieve	achieve	VERB
gujaf-325	155	11	these	these	DET
gujaf-325	155	12	objectives	objective	NOUN
gujaf-325	155	13	;	;	PUNCT
gujaf-325	155	14	i.	i.	NOUN
gujaf-325	155	15	ascertain	ascertain	VERB
gujaf-325	155	16	the	the	DET
gujaf-325	155	17	effect	effect	NOUN
gujaf-325	155	18	of	of	ADP
gujaf-325	155	19	firm	firm	NOUN
gujaf-325	155	20	’s	’s	PART
gujaf-325	155	21	size	size	NOUN
gujaf-325	155	22	on	on	ADP
gujaf-325	155	23	earnings	earning	NOUN
gujaf-325	155	24	management	management	NOUN
gujaf-325	155	25	of	of	ADP
gujaf-325	155	26	listed	list	VERB
gujaf-325	155	27	manufacturing	manufacturing	NOUN
gujaf-325	155	28	firms	firm	NOUN
gujaf-325	155	29	in	in	ADP
gujaf-325	155	30	nigeria	nigeria	PROPN
gujaf-325	155	31	.	.	PUNCT
gujaf-325	156	1	ii	ii	PROPN
gujaf-325	156	2	.	.	PROPN
gujaf-325	156	3	assess	assess	VERB
gujaf-325	156	4	the	the	DET
gujaf-325	156	5	effect	effect	NOUN
gujaf-325	156	6	of	of	ADP
gujaf-325	156	7	firm	firm	NOUN
gujaf-325	156	8	’s	’s	PART
gujaf-325	156	9	growth	growth	NOUN
gujaf-325	156	10	on	on	ADP
gujaf-325	156	11	earnings	earning	NOUN
gujaf-325	156	12	management	management	NOUN
gujaf-325	156	13	of	of	ADP
gujaf-325	156	14	listed	list	VERB
gujaf-325	156	15	manufacturing	manufacturing	NOUN
gujaf-325	156	16	firms	firm	NOUN
gujaf-325	156	17	in	in	ADP
gujaf-325	156	18	nigeria	nigeria	PROPN
gujaf-325	156	19	.	.	PUNCT
gujaf-325	157	1	iii	iii	PROPN
gujaf-325	157	2	.	.	PROPN
gujaf-325	157	3	examine	examine	VERB
gujaf-325	157	4	the	the	DET
gujaf-325	157	5	effect	effect	NOUN
gujaf-325	157	6	of	of	ADP
gujaf-325	157	7	firm	firm	NOUN
gujaf-325	157	8	’s	’s	PART
gujaf-325	157	9	profitability	profitability	NOUN
gujaf-325	157	10	on	on	ADP
gujaf-325	157	11	earnings	earning	NOUN
gujaf-325	157	12	management	management	NOUN
gujaf-325	157	13	of	of	ADP
gujaf-325	157	14	listed	list	VERB
gujaf-325	157	15	manufacturing	manufacturing	NOUN
gujaf-325	157	16	firms	firm	NOUN
gujaf-325	157	17	in	in	ADP
gujaf-325	157	18	nigeria	nigeria	PROPN
gujaf-325	157	19	.	.	PUNCT
gujaf-325	158	1	iv	iv	X
gujaf-325	158	2	.	.	PROPN
gujaf-325	158	3	assess	assess	VERB
gujaf-325	158	4	the	the	DET
gujaf-325	158	5	effect	effect	NOUN
gujaf-325	158	6	of	of	ADP
gujaf-325	158	7	audit	audit	NOUN
gujaf-325	158	8	quality	quality	NOUN
gujaf-325	158	9	on	on	ADP
gujaf-325	158	10	earnings	earning	NOUN
gujaf-325	158	11	management	management	NOUN
gujaf-325	158	12	of	of	ADP
gujaf-325	158	13	listed	list	VERB
gujaf-325	158	14	manufacturing	manufacturing	NOUN
gujaf-325	158	15	firms	firm	NOUN
gujaf-325	158	16	in	in	ADP
gujaf-325	158	17	nigeria	nigeria	PROPN
gujaf-325	158	18	.	.	PUNCT
gujaf-325	159	1	the	the	DET
gujaf-325	159	2	remaining	remain	VERB
gujaf-325	159	3	part	part	NOUN
gujaf-325	159	4	of	of	ADP
gujaf-325	159	5	the	the	DET
gujaf-325	159	6	paper	paper	NOUN
gujaf-325	159	7	consists	consist	VERB
gujaf-325	159	8	of	of	ADP
gujaf-325	159	9	four	four	NUM
gujaf-325	159	10	sections	section	NOUN
gujaf-325	159	11	including	include	VERB
gujaf-325	159	12	;	;	PUNCT
gujaf-325	159	13	section	section	NOUN
gujaf-325	159	14	2	2	NUM
gujaf-325	159	15	;	;	PUNCT
gujaf-325	159	16	literature	literature	NOUN
gujaf-325	159	17	review	review	PROPN
gujaf-325	159	18	,	,	PUNCT
gujaf-325	159	19	section	section	NOUN
gujaf-325	159	20	3	3	NUM
gujaf-325	159	21	;	;	PUNCT
gujaf-325	159	22	methodology	methodology	NOUN
gujaf-325	159	23	,	,	PUNCT
gujaf-325	159	24	section	section	NOUN
gujaf-325	159	25	4	4	NUM
gujaf-325	159	26	;	;	PUNCT
gujaf-325	159	27	results	result	NOUN
gujaf-325	159	28	and	and	CCONJ
gujaf-325	159	29	discussions	discussion	NOUN
gujaf-325	159	30	and	and	CCONJ
gujaf-325	159	31	section	section	NOUN
gujaf-325	159	32	5	5	NUM
gujaf-325	159	33	provides	provide	VERB
gujaf-325	159	34	for	for	ADP
gujaf-325	159	35	summary	summary	NOUN
gujaf-325	159	36	,	,	PUNCT
gujaf-325	159	37	conclusions	conclusion	NOUN
gujaf-325	159	38	and	and	CCONJ
gujaf-325	159	39	recommendation	recommendation	NOUN
gujaf-325	159	40	.	.	PUNCT
gujaf-325	160	1	2.0	2.0	NUM
gujaf-325	160	2	literature	literature	NOUN
gujaf-325	160	3	review	review	NOUN
gujaf-325	160	4	earnings	earning	NOUN
gujaf-325	160	5	management	management	NOUN
gujaf-325	160	6	can	can	AUX
gujaf-325	160	7	be	be	AUX
gujaf-325	160	8	described	describe	VERB
gujaf-325	160	9	as	as	ADP
gujaf-325	160	10	a	a	DET
gujaf-325	160	11	modern	modern	ADJ
gujaf-325	160	12	phenomenon	phenomenon	NOUN
gujaf-325	160	13	;	;	PUNCT
gujaf-325	160	14	however	however	ADV
gujaf-325	160	15	,	,	PUNCT
gujaf-325	160	16	the	the	DET
gujaf-325	160	17	academics	academic	NOUN
gujaf-325	160	18	became	become	VERB
gujaf-325	160	19	familiar	familiar	ADJ
gujaf-325	160	20	with	with	ADP
gujaf-325	160	21	the	the	DET
gujaf-325	160	22	issue	issue	NOUN
gujaf-325	160	23	of	of	ADP
gujaf-325	160	24	earnings	earning	NOUN
gujaf-325	160	25	management	management	NOUN
gujaf-325	160	26	in	in	ADP
gujaf-325	160	27	the	the	DET
gujaf-325	160	28	1960s	1960s	NUM
gujaf-325	160	29	.	.	PUNCT
gujaf-325	161	1	researches	research	NOUN
gujaf-325	161	2	indicating	indicate	VERB
gujaf-325	161	3	that	that	SCONJ
gujaf-325	161	4	earnings	earning	NOUN
gujaf-325	161	5	management	management	NOUN
gujaf-325	161	6	constrains	constrain	VERB
gujaf-325	161	7	firm	firm	NOUN
gujaf-325	161	8	’s	’s	PART
gujaf-325	161	9	characteristics	characteristic	NOUN
gujaf-325	161	10	and	and	CCONJ
gujaf-325	161	11	value	value	NOUN
gujaf-325	161	12	were	be	AUX
gujaf-325	161	13	mostly	mostly	ADV
gujaf-325	161	14	carried	carry	VERB
gujaf-325	161	15	out	out	ADP
gujaf-325	161	16	in	in	ADP
gujaf-325	161	17	developed	developed	ADJ
gujaf-325	161	18	countries	country	NOUN
gujaf-325	161	19	(	(	PUNCT
gujaf-325	161	20	e.g.	e.g.	ADV
gujaf-325	161	21	usa	usa	PROPN
gujaf-325	161	22	and	and	CCONJ
gujaf-325	161	23	the	the	DET
gujaf-325	161	24	european	european	ADJ
gujaf-325	161	25	countries	country	NOUN
gujaf-325	161	26	)	)	PUNCT
gujaf-325	161	27	where	where	SCONJ
gujaf-325	161	28	they	they	PRON
gujaf-325	161	29	are	be	AUX
gujaf-325	161	30	strict	strict	ADJ
gujaf-325	161	31	oversight	oversight	NOUN
gujaf-325	161	32	mechanisms	mechanism	NOUN
gujaf-325	161	33	began	begin	VERB
gujaf-325	161	34	to	to	PART
gujaf-325	161	35	spring	spring	VERB
gujaf-325	161	36	up	up	ADP
gujaf-325	161	37	.	.	PUNCT
gujaf-325	162	1	these	these	DET
gujaf-325	162	2	literatures	literature	NOUN
gujaf-325	162	3	examined	examine	VERB
gujaf-325	162	4	the	the	DET
gujaf-325	162	5	manipulative	manipulative	ADJ
gujaf-325	162	6	techniques	technique	NOUN
gujaf-325	162	7	used	use	VERB
gujaf-325	162	8	to	to	PART
gujaf-325	162	9	obtain	obtain	VERB
gujaf-325	162	10	the	the	DET
gujaf-325	162	11	intended	intend	VERB
gujaf-325	162	12	picture	picture	NOUN
gujaf-325	162	13	in	in	ADP
gujaf-325	162	14	diverse	diverse	ADJ
gujaf-325	162	15	nomenclatures	nomenclature	NOUN
gujaf-325	162	16	:	:	PUNCT
gujaf-325	162	17	earnings	earning	NOUN
gujaf-325	162	18	management	management	NOUN
gujaf-325	162	19	(	(	PUNCT
gujaf-325	162	20	darmawan	darmawan	PROPN
gujaf-325	162	21	,	,	PUNCT
gujaf-325	162	22	sutrisno	sutrisno	PROPN
gujaf-325	162	23	&	&	CCONJ
gujaf-325	162	24	endang	endang	PROPN
gujaf-325	162	25	,	,	PUNCT
gujaf-325	162	26	2019	2019	NUM
gujaf-325	162	27	)	)	PUNCT
gujaf-325	162	28	,	,	PUNCT
gujaf-325	162	29	earnings	earning	NOUN
gujaf-325	162	30	manipulation	manipulation	NOUN
gujaf-325	162	31	(	(	PUNCT
gujaf-325	162	32	shehu	shehu	PROPN
gujaf-325	162	33	&	&	CCONJ
gujaf-325	162	34	ibrahim	ibrahim	PROPN
gujaf-325	162	35	,	,	PUNCT
gujaf-325	162	36	2014	2014	NUM
gujaf-325	162	37	)	)	PUNCT
gujaf-325	162	38	,	,	PUNCT
gujaf-325	162	39	creative	creative	ADJ
gujaf-325	162	40	accounting	accounting	NOUN
gujaf-325	162	41	(	(	PUNCT
gujaf-325	162	42	mustapha	mustapha	PROPN
gujaf-325	162	43	,	,	PUNCT
gujaf-325	162	44	rashid	rashid	PROPN
gujaf-325	162	45	,	,	PUNCT
gujaf-325	162	46	lateef	lateef	PROPN
gujaf-325	162	47	&	&	CCONJ
gujaf-325	162	48	ado	ado	PROPN
gujaf-325	162	49	,	,	PUNCT
gujaf-325	162	50	2019	2019	NUM
gujaf-325	162	51	)	)	PUNCT
gujaf-325	162	52	,	,	PUNCT
gujaf-325	162	53	and	and	CCONJ
gujaf-325	162	54	accounting	accounting	NOUN
gujaf-325	162	55	numbers	number	NOUN
gujaf-325	162	56	game	game	NOUN
gujaf-325	162	57	(	(	PUNCT
gujaf-325	162	58	mulford	mulford	PROPN
gujaf-325	162	59	&	&	CCONJ
gujaf-325	162	60	comiskey	comiskey	PROPN
gujaf-325	162	61	,	,	PUNCT
gujaf-325	162	62	2002	2002	NUM
gujaf-325	162	63	)	)	PUNCT
gujaf-325	162	64	,	,	PUNCT
gujaf-325	162	65	income	income	NOUN
gujaf-325	162	66	smoothing	smoothing	NOUN
gujaf-325	162	67	(	(	PUNCT
gujaf-325	162	68	tucker	tucker	PROPN
gujaf-325	162	69	&	&	CCONJ
gujaf-325	162	70	zarowin	zarowin	PROPN
gujaf-325	162	71	,	,	PUNCT
gujaf-325	162	72	2006	2006	NUM
gujaf-325	162	73	)	)	PUNCT
gujaf-325	162	74	,	,	PUNCT
gujaf-325	162	75	earnings	earning	NOUN
gujaf-325	162	76	opacity	opacity	NOUN
gujaf-325	162	77	(	(	PUNCT
gujaf-325	162	78	mongruta	mongruta	PROPN
gujaf-325	162	79	&	&	CCONJ
gujaf-325	162	80	winkelried	winkelrie	VERB
gujaf-325	162	81	,	,	PUNCT
gujaf-325	162	82	2019	2019	NUM
gujaf-325	162	83	)	)	PUNCT
gujaf-325	162	84	.	.	PUNCT
gujaf-325	163	1	the	the	DET
gujaf-325	163	2	influence	influence	NOUN
gujaf-325	163	3	of	of	ADP
gujaf-325	163	4	globalization	globalization	NOUN
gujaf-325	163	5	saw	see	VERB
gujaf-325	163	6	the	the	DET
gujaf-325	163	7	inclusion	inclusion	NOUN
gujaf-325	163	8	of	of	ADP
gujaf-325	163	9	new	new	ADJ
gujaf-325	163	10	ideas	idea	NOUN
gujaf-325	163	11	in	in	ADP
gujaf-325	163	12	to	to	ADP
gujaf-325	163	13	this	this	DET
gujaf-325	163	14	phenomenon	phenomenon	NOUN
gujaf-325	163	15	making	make	VERB
gujaf-325	163	16	it	it	PRON
gujaf-325	163	17	one	one	NUM
gujaf-325	163	18	of	of	ADP
gujaf-325	163	19	the	the	DET
gujaf-325	163	20	most	most	ADV
gujaf-325	163	21	controversial	controversial	ADJ
gujaf-325	163	22	topics	topic	NOUN
gujaf-325	163	23	of	of	ADP
gujaf-325	163	24	current	current	ADJ
gujaf-325	163	25	financial	financial	ADJ
gujaf-325	163	26	or	or	CCONJ
gujaf-325	163	27	accounting	accounting	NOUN
gujaf-325	163	28	theories	theory	NOUN
gujaf-325	163	29	(	(	PUNCT
gujaf-325	163	30	siekelova	siekelova	X
gujaf-325	163	31	et	et	PROPN
gujaf-325	163	32	al	al	PROPN
gujaf-325	163	33	,	,	PUNCT
gujaf-325	163	34	gusau	gusau	ADJ
gujaf-325	163	35	journal	journal	NOUN
gujaf-325	163	36	of	of	ADP
gujaf-325	163	37	accounting	accounting	NOUN
gujaf-325	163	38	and	and	CCONJ
gujaf-325	163	39	finance	finance	NOUN
gujaf-325	163	40	,	,	PUNCT
gujaf-325	163	41	vol	vol	NOUN
gujaf-325	163	42	.	.	PROPN
gujaf-325	163	43	5	5	NUM
gujaf-325	163	44	,	,	PUNCT
gujaf-325	163	45	issue	issue	NOUN
gujaf-325	163	46	2	2	NUM
gujaf-325	163	47	,	,	PUNCT
gujaf-325	163	48	october	october	PROPN
gujaf-325	163	49	,	,	PUNCT
gujaf-325	163	50	2024	2024	NUM
gujaf-325	163	51	128	128	NUM
gujaf-325	163	52	2020	2020	NUM
gujaf-325	163	53	)	)	PUNCT
gujaf-325	163	54	.	.	PUNCT
gujaf-325	164	1	many	many	ADJ
gujaf-325	164	2	at	at	ADP
gujaf-325	164	3	times	time	NOUN
gujaf-325	164	4	management	management	NOUN
gujaf-325	164	5	exaggerate	exaggerate	VERB
gujaf-325	164	6	the	the	DET
gujaf-325	164	7	performance	performance	NOUN
gujaf-325	164	8	of	of	ADP
gujaf-325	164	9	companies	company	NOUN
gujaf-325	164	10	they	they	PRON
gujaf-325	164	11	manage	manage	VERB
gujaf-325	164	12	as	as	SCONJ
gujaf-325	164	13	the	the	DET
gujaf-325	164	14	future	future	ADJ
gujaf-325	164	15	earnings	earning	NOUN
gujaf-325	164	16	predictions	prediction	NOUN
gujaf-325	164	17	are	be	AUX
gujaf-325	164	18	manipulated	manipulate	VERB
gujaf-325	164	19	through	through	ADP
gujaf-325	164	20	accruals	accrual	NOUN
gujaf-325	164	21	resulting	result	VERB
gujaf-325	164	22	in	in	ADP
gujaf-325	164	23	earnings	earning	NOUN
gujaf-325	164	24	management	management	NOUN
gujaf-325	164	25	.	.	PUNCT
gujaf-325	165	1	the	the	DET
gujaf-325	165	2	existing	exist	VERB
gujaf-325	165	3	literature	literature	NOUN
gujaf-325	165	4	reveals	reveal	VERB
gujaf-325	165	5	the	the	DET
gujaf-325	165	6	documentation	documentation	NOUN
gujaf-325	165	7	of	of	ADP
gujaf-325	165	8	two	two	NUM
gujaf-325	165	9	types	type	NOUN
gujaf-325	165	10	of	of	ADP
gujaf-325	165	11	earnings	earning	NOUN
gujaf-325	165	12	management	management	NOUN
gujaf-325	165	13	these	these	PRON
gujaf-325	165	14	are	be	AUX
gujaf-325	165	15	:	:	PUNCT
gujaf-325	165	16	earnings	earning	NOUN
gujaf-325	165	17	management	management	NOUN
gujaf-325	165	18	through	through	ADP
gujaf-325	165	19	accounting	accounting	NOUN
gujaf-325	165	20	decisions	decision	NOUN
gujaf-325	165	21	or	or	CCONJ
gujaf-325	165	22	accruals	accrual	NOUN
gujaf-325	165	23	:	:	PUNCT
gujaf-325	165	24	accounting	account	VERB
gujaf-325	165	25	earnings	earning	NOUN
gujaf-325	165	26	management	management	NOUN
gujaf-325	165	27	(	(	PUNCT
gujaf-325	165	28	aem	aem	PROPN
gujaf-325	165	29	)	)	PUNCT
gujaf-325	165	30	and	and	CCONJ
gujaf-325	165	31	earnings	earning	NOUN
gujaf-325	165	32	management	management	NOUN
gujaf-325	165	33	through	through	ADP
gujaf-325	165	34	real	real	ADJ
gujaf-325	165	35	activities	activity	NOUN
gujaf-325	165	36	:	:	PUNCT
gujaf-325	165	37	real	real	ADJ
gujaf-325	165	38	earnings	earning	NOUN
gujaf-325	165	39	management	management	NOUN
gujaf-325	165	40	(	(	PUNCT
gujaf-325	165	41	rem	rem	NOUN
gujaf-325	165	42	)	)	PUNCT
gujaf-325	165	43	.	.	PUNCT
gujaf-325	166	1	darmawan	darmawan	PROPN
gujaf-325	166	2	,	,	PUNCT
gujaf-325	166	3	sutrisno	sutrisno	NOUN
gujaf-325	166	4	,	,	PUNCT
gujaf-325	166	5	&	&	CCONJ
gujaf-325	166	6	endang	endang	PROPN
gujaf-325	166	7	(	(	PUNCT
gujaf-325	166	8	2019	2019	NUM
gujaf-325	166	9	)	)	PUNCT
gujaf-325	166	10	,	,	PUNCT
gujaf-325	166	11	examined	examine	VERB
gujaf-325	166	12	the	the	DET
gujaf-325	166	13	effect	effect	NOUN
gujaf-325	166	14	of	of	ADP
gujaf-325	166	15	accrual	accrual	ADJ
gujaf-325	166	16	earnings	earning	NOUN
gujaf-325	166	17	management	management	NOUN
gujaf-325	166	18	and	and	CCONJ
gujaf-325	166	19	real	real	ADJ
gujaf-325	166	20	earnings	earning	NOUN
gujaf-325	166	21	management	management	NOUN
gujaf-325	166	22	on	on	ADP
gujaf-325	166	23	firm	firm	ADJ
gujaf-325	166	24	value	value	NOUN
gujaf-325	166	25	using	use	VERB
gujaf-325	166	26	multiple	multiple	ADJ
gujaf-325	166	27	linear	linear	ADJ
gujaf-325	166	28	regression	regression	NOUN
gujaf-325	166	29	analysis	analysis	NOUN
gujaf-325	166	30	.	.	PUNCT
gujaf-325	167	1	the	the	DET
gujaf-325	167	2	research	research	NOUN
gujaf-325	167	3	samples	sample	NOUN
gujaf-325	167	4	were	be	AUX
gujaf-325	167	5	manufacturing	manufacture	VERB
gujaf-325	167	6	firms	firm	NOUN
gujaf-325	167	7	listed	list	VERB
gujaf-325	167	8	on	on	ADP
gujaf-325	167	9	the	the	DET
gujaf-325	167	10	indonesia	indonesia	PROPN
gujaf-325	167	11	stock	stock	PROPN
gujaf-325	167	12	exchange	exchange	PROPN
gujaf-325	167	13	during	during	ADP
gujaf-325	167	14	the	the	DET
gujaf-325	167	15	period	period	NOUN
gujaf-325	167	16	of	of	ADP
gujaf-325	167	17	2013	2013	NUM
gujaf-325	167	18	to	to	ADP
gujaf-325	167	19	2017	2017	NUM
gujaf-325	167	20	.	.	PUNCT
gujaf-325	168	1	the	the	DET
gujaf-325	168	2	aem	aem	PROPN
gujaf-325	168	3	was	be	AUX
gujaf-325	168	4	measured	measure	VERB
gujaf-325	168	5	using	using	NOUN
gujaf-325	168	6	uses	use	VERB
gujaf-325	168	7	the	the	DET
gujaf-325	168	8	modified	modify	VERB
gujaf-325	168	9	jones	jones	PROPN
gujaf-325	168	10	model	model	PROPN
gujaf-325	168	11	by	by	ADP
gujaf-325	168	12	(	(	PUNCT
gujaf-325	168	13	dechow	dechow	X
gujaf-325	168	14	et	et	PROPN
gujaf-325	168	15	al	al	PROPN
gujaf-325	168	16	,	,	PUNCT
gujaf-325	168	17	1995	1995	NUM
gujaf-325	168	18	)	)	PUNCT
gujaf-325	168	19	while	while	SCONJ
gujaf-325	168	20	the	the	DET
gujaf-325	168	21	rem	rem	NOUN
gujaf-325	168	22	was	be	AUX
gujaf-325	168	23	measured	measure	VERB
gujaf-325	168	24	using	use	VERB
gujaf-325	168	25	the	the	DET
gujaf-325	168	26	rowchowdhury	rowchowdhury	NOUN
gujaf-325	168	27	(	(	PUNCT
gujaf-325	168	28	2006	2006	NUM
gujaf-325	168	29	)	)	PUNCT
gujaf-325	168	30	model	model	NOUN
gujaf-325	168	31	.	.	PUNCT
gujaf-325	169	1	the	the	DET
gujaf-325	169	2	test	test	NOUN
gujaf-325	169	3	results	result	NOUN
gujaf-325	169	4	showed	show	VERB
gujaf-325	169	5	that	that	SCONJ
gujaf-325	169	6	both	both	CCONJ
gujaf-325	169	7	aem	aem	PROPN
gujaf-325	169	8	and	and	CCONJ
gujaf-325	169	9	rem	rem	NOUN
gujaf-325	169	10	did	do	AUX
gujaf-325	169	11	not	not	PART
gujaf-325	169	12	effect	effect	VERB
gujaf-325	169	13	on	on	ADP
gujaf-325	169	14	value	value	NOUN
gujaf-325	169	15	of	of	ADP
gujaf-325	169	16	the	the	DET
gujaf-325	169	17	firm	firm	NOUN
gujaf-325	169	18	.	.	PUNCT
gujaf-325	170	1	the	the	DET
gujaf-325	170	2	results	result	NOUN
gujaf-325	170	3	also	also	ADV
gujaf-325	170	4	revealed	reveal	VERB
gujaf-325	170	5	rem	rem	VERB
gujaf-325	170	6	,	,	PUNCT
gujaf-325	170	7	leverage	leverage	NOUN
gujaf-325	170	8	and	and	CCONJ
gujaf-325	170	9	audit	audit	NOUN
gujaf-325	170	10	quality	quality	NOUN
gujaf-325	170	11	have	have	VERB
gujaf-325	170	12	a	a	DET
gujaf-325	170	13	negative	negative	ADJ
gujaf-325	170	14	effect	effect	NOUN
gujaf-325	170	15	on	on	ADP
gujaf-325	170	16	firm	firm	ADJ
gujaf-325	170	17	value	value	NOUN
gujaf-325	170	18	.	.	PUNCT
gujaf-325	171	1	however	however	ADV
gujaf-325	171	2	,	,	PUNCT
gujaf-325	171	3	firm	firm	ADJ
gujaf-325	171	4	size	size	NOUN
gujaf-325	171	5	and	and	CCONJ
gujaf-325	171	6	roa	roa	NOUN
gujaf-325	171	7	were	be	AUX
gujaf-325	171	8	found	find	VERB
gujaf-325	171	9	to	to	PART
gujaf-325	171	10	have	have	VERB
gujaf-325	171	11	a	a	DET
gujaf-325	171	12	positive	positive	ADJ
gujaf-325	171	13	impact	impact	NOUN
gujaf-325	171	14	on	on	ADP
gujaf-325	171	15	firm	firm	ADJ
gujaf-325	171	16	value	value	NOUN
gujaf-325	171	17	.	.	PUNCT
gujaf-325	172	1	this	this	DET
gujaf-325	172	2	study	study	NOUN
gujaf-325	172	3	will	will	AUX
gujaf-325	172	4	in	in	ADP
gujaf-325	172	5	line	line	NOUN
gujaf-325	172	6	with	with	ADP
gujaf-325	172	7	this	this	DET
gujaf-325	172	8	study	study	NOUN
gujaf-325	172	9	examine	examine	VERB
gujaf-325	172	10	both	both	DET
gujaf-325	172	11	aem	aem	PROPN
gujaf-325	172	12	and	and	CCONJ
gujaf-325	172	13	rem	rem	PROPN
gujaf-325	172	14	,	,	PUNCT
gujaf-325	172	15	but	but	CCONJ
gujaf-325	172	16	aem	aem	PROPN
gujaf-325	172	17	will	will	AUX
gujaf-325	172	18	be	be	AUX
gujaf-325	172	19	measured	measure	VERB
gujaf-325	172	20	using	use	VERB
gujaf-325	172	21	the	the	DET
gujaf-325	172	22	yoon	yoon	PROPN
gujaf-325	172	23	et	et	PROPN
gujaf-325	172	24	al	al	PROPN
gujaf-325	172	25	(	(	PUNCT
gujaf-325	172	26	2006	2006	NUM
gujaf-325	172	27	)	)	PUNCT
gujaf-325	172	28	which	which	PRON
gujaf-325	172	29	was	be	AUX
gujaf-325	172	30	tested	test	VERB
gujaf-325	172	31	in	in	ADP
gujaf-325	172	32	korea	korea	PROPN
gujaf-325	172	33	and	and	CCONJ
gujaf-325	172	34	bangladesh	bangladesh	PROPN
gujaf-325	172	35	and	and	CCONJ
gujaf-325	172	36	have	have	AUX
gujaf-325	172	37	proven	prove	VERB
gujaf-325	172	38	to	to	PART
gujaf-325	172	39	be	be	AUX
gujaf-325	172	40	more	more	ADV
gujaf-325	172	41	effective	effective	ADJ
gujaf-325	172	42	in	in	ADP
gujaf-325	172	43	detecting	detect	VERB
gujaf-325	172	44	earnings	earning	NOUN
gujaf-325	172	45	management	management	NOUN
gujaf-325	172	46	.	.	PUNCT
gujaf-325	173	1	akway	akway	PROPN
gujaf-325	173	2	and	and	CCONJ
gujaf-325	173	3	ramadan	ramadan	PROPN
gujaf-325	173	4	(	(	PUNCT
gujaf-325	173	5	2019	2019	NUM
gujaf-325	173	6	)	)	PUNCT
gujaf-325	173	7	investigated	investigate	VERB
gujaf-325	173	8	the	the	DET
gujaf-325	173	9	role	role	NOUN
gujaf-325	173	10	of	of	ADP
gujaf-325	173	11	audit	audit	NOUN
gujaf-325	173	12	quality	quality	NOUN
gujaf-325	173	13	proxy	proxy	NOUN
gujaf-325	173	14	by	by	ADP
gujaf-325	173	15	auditor	auditor	NOUN
gujaf-325	173	16	's	's	PART
gujaf-325	173	17	firm	firm	ADJ
gujaf-325	173	18	size	size	NOUN
gujaf-325	173	19	and	and	CCONJ
gujaf-325	173	20	auditor	auditor	NOUN
gujaf-325	173	21	's	's	PART
gujaf-325	173	22	industry	industry	NOUN
gujaf-325	173	23	specialization	specialization	NOUN
gujaf-325	173	24	in	in	ADP
gujaf-325	173	25	reducing	reduce	VERB
gujaf-325	173	26	agency	agency	NOUN
gujaf-325	173	27	costs	cost	NOUN
gujaf-325	173	28	and	and	CCONJ
gujaf-325	173	29	cost	cost	NOUN
gujaf-325	173	30	of	of	ADP
gujaf-325	173	31	equity	equity	NOUN
gujaf-325	173	32	capital	capital	NOUN
gujaf-325	173	33	.	.	PUNCT
gujaf-325	174	1	the	the	DET
gujaf-325	174	2	study	study	NOUN
gujaf-325	174	3	using	use	VERB
gujaf-325	174	4	a	a	DET
gujaf-325	174	5	regression	regression	NOUN
gujaf-325	174	6	model	model	NOUN
gujaf-325	174	7	analysis	analysis	NOUN
gujaf-325	174	8	and	and	CCONJ
gujaf-325	174	9	a	a	DET
gujaf-325	174	10	sample	sample	NOUN
gujaf-325	174	11	of	of	ADP
gujaf-325	174	12	111	111	NUM
gujaf-325	174	13	non	non	ADJ
gujaf-325	174	14	-	-	ADJ
gujaf-325	174	15	financial	financial	ADJ
gujaf-325	174	16	firms	firm	NOUN
gujaf-325	174	17	listed	list	VERB
gujaf-325	174	18	in	in	ADP
gujaf-325	174	19	the	the	DET
gujaf-325	174	20	egyptian	egyptian	ADJ
gujaf-325	174	21	stock	stock	NOUN
gujaf-325	174	22	exchange	exchange	PROPN
gujaf-325	174	23	for	for	ADP
gujaf-325	174	24	the	the	DET
gujaf-325	174	25	period	period	NOUN
gujaf-325	174	26	from	from	ADP
gujaf-325	174	27	2013	2013	NUM
gujaf-325	174	28	to	to	ADP
gujaf-325	174	29	2016	2016	NUM
gujaf-325	174	30	.	.	PUNCT
gujaf-325	175	1	the	the	DET
gujaf-325	175	2	results	result	NOUN
gujaf-325	175	3	revealed	reveal	VERB
gujaf-325	175	4	a	a	DET
gujaf-325	175	5	positive	positive	ADJ
gujaf-325	175	6	and	and	CCONJ
gujaf-325	175	7	significant	significant	ADJ
gujaf-325	175	8	relationship	relationship	NOUN
gujaf-325	175	9	between	between	ADP
gujaf-325	175	10	audit	audit	NOUN
gujaf-325	175	11	quality	quality	NOUN
gujaf-325	175	12	(	(	PUNCT
gujaf-325	175	13	auditor	auditor	NOUN
gujaf-325	175	14	's	's	PART
gujaf-325	175	15	firm	firm	ADJ
gujaf-325	175	16	size	size	NOUN
gujaf-325	175	17	,	,	PUNCT
gujaf-325	175	18	auditor	auditor	NOUN
gujaf-325	175	19	's	's	PART
gujaf-325	175	20	industry	industry	NOUN
gujaf-325	175	21	specialization	specialization	NOUN
gujaf-325	175	22	)	)	PUNCT
gujaf-325	175	23	and	and	CCONJ
gujaf-325	175	24	asset	asset	NOUN
gujaf-325	175	25	utilization	utilization	NOUN
gujaf-325	175	26	ratio	ratio	NOUN
gujaf-325	175	27	as	as	ADP
gujaf-325	175	28	the	the	DET
gujaf-325	175	29	proxy	proxy	NOUN
gujaf-325	175	30	for	for	ADP
gujaf-325	175	31	agency	agency	NOUN
gujaf-325	175	32	costs	cost	NOUN
gujaf-325	175	33	,	,	PUNCT
gujaf-325	175	34	providing	provide	VERB
gujaf-325	175	35	evidence	evidence	NOUN
gujaf-325	175	36	that	that	SCONJ
gujaf-325	175	37	audit	audit	NOUN
gujaf-325	175	38	quality	quality	NOUN
gujaf-325	175	39	can	can	AUX
gujaf-325	175	40	contribute	contribute	VERB
gujaf-325	175	41	in	in	ADP
gujaf-325	175	42	reducing	reduce	VERB
gujaf-325	175	43	agency	agency	NOUN
gujaf-325	175	44	costs	cost	NOUN
gujaf-325	175	45	.	.	PUNCT
gujaf-325	176	1	the	the	DET
gujaf-325	176	2	study	study	NOUN
gujaf-325	176	3	concluded	conclude	VERB
gujaf-325	176	4	that	that	SCONJ
gujaf-325	176	5	the	the	DET
gujaf-325	176	6	role	role	NOUN
gujaf-325	176	7	of	of	ADP
gujaf-325	176	8	audit	audit	NOUN
gujaf-325	176	9	quality	quality	NOUN
gujaf-325	176	10	is	be	AUX
gujaf-325	176	11	more	more	ADV
gujaf-325	176	12	prominent	prominent	ADJ
gujaf-325	176	13	in	in	ADP
gujaf-325	176	14	smaller	small	ADJ
gujaf-325	176	15	clients	client	NOUN
gujaf-325	176	16	than	than	ADP
gujaf-325	176	17	in	in	ADP
gujaf-325	176	18	larger	large	ADJ
gujaf-325	176	19	clients	client	NOUN
gujaf-325	176	20	.	.	PUNCT
gujaf-325	177	1	el	el	PROPN
gujaf-325	177	2	-	-	PROPN
gujaf-325	177	3	madbouly	madbouly	PROPN
gujaf-325	177	4	(	(	PUNCT
gujaf-325	177	5	2021	2021	NUM
gujaf-325	177	6	)	)	PUNCT
gujaf-325	177	7	investigated	investigate	VERB
gujaf-325	177	8	the	the	DET
gujaf-325	177	9	effect	effect	NOUN
gujaf-325	177	10	of	of	ADP
gujaf-325	177	11	financial	financial	ADJ
gujaf-325	177	12	leverage	leverage	NOUN
gujaf-325	177	13	and	and	CCONJ
gujaf-325	177	14	other	other	ADJ
gujaf-325	177	15	firm	firm	NOUN
gujaf-325	177	16	’s	’s	PART
gujaf-325	177	17	characteristics	characteristic	NOUN
gujaf-325	177	18	on	on	ADP
gujaf-325	177	19	the	the	DET
gujaf-325	177	20	real	real	ADJ
gujaf-325	177	21	and	and	CCONJ
gujaf-325	177	22	accrual	accrual	ADJ
gujaf-325	177	23	based	base	VERB
gujaf-325	177	24	earnings	earning	NOUN
gujaf-325	177	25	management	management	NOUN
gujaf-325	177	26	using	use	VERB
gujaf-325	177	27	a	a	DET
gujaf-325	177	28	sample	sample	NOUN
gujaf-325	177	29	of	of	ADP
gujaf-325	177	30	egyptian	egyptian	NOUN
gujaf-325	177	31	listed	list	VERB
gujaf-325	177	32	for	for	ADP
gujaf-325	177	33	the	the	DET
gujaf-325	177	34	period	period	NOUN
gujaf-325	177	35	2015	2015	NUM
gujaf-325	177	36	till	till	SCONJ
gujaf-325	177	37	2017	2017	NUM
gujaf-325	177	38	.	.	PUNCT
gujaf-325	178	1	the	the	DET
gujaf-325	178	2	regression	regression	NOUN
gujaf-325	178	3	results	result	NOUN
gujaf-325	178	4	indicate	indicate	VERB
gujaf-325	178	5	that	that	SCONJ
gujaf-325	178	6	egyptian	egyptian	ADJ
gujaf-325	178	7	firms	firm	NOUN
gujaf-325	178	8	use	use	VERB
gujaf-325	178	9	both	both	PRON
gujaf-325	178	10	the	the	DET
gujaf-325	178	11	rem	rem	VERB
gujaf-325	178	12	real	real	ADJ
gujaf-325	178	13	and	and	CCONJ
gujaf-325	178	14	the	the	DET
gujaf-325	178	15	aem	aem	NOUN
gujaf-325	178	16	to	to	PART
gujaf-325	178	17	achieve	achieve	VERB
gujaf-325	178	18	its	its	PRON
gujaf-325	178	19	earnings	earning	NOUN
gujaf-325	178	20	aims	aim	VERB
gujaf-325	178	21	consistent	consistent	ADJ
gujaf-325	178	22	with	with	ADP
gujaf-325	178	23	the	the	DET
gujaf-325	178	24	debt	debt	NOUN
gujaf-325	178	25	hypothesis	hypothesis	NOUN
gujaf-325	178	26	.	.	PUNCT
gujaf-325	179	1	however	however	ADV
gujaf-325	179	2	,	,	PUNCT
gujaf-325	179	3	the	the	DET
gujaf-325	179	4	results	result	NOUN
gujaf-325	179	5	revealed	reveal	VERB
gujaf-325	179	6	a	a	DET
gujaf-325	179	7	negative	negative	ADJ
gujaf-325	179	8	relationship	relationship	NOUN
gujaf-325	179	9	between	between	ADP
gujaf-325	179	10	the	the	DET
gujaf-325	179	11	both	both	DET
gujaf-325	179	12	forms	form	NOUN
gujaf-325	179	13	of	of	ADP
gujaf-325	179	14	earnings	earning	NOUN
gujaf-325	179	15	management	management	NOUN
gujaf-325	179	16	(	(	PUNCT
gujaf-325	179	17	the	the	DET
gujaf-325	179	18	rem	rem	NOUN
gujaf-325	179	19	and	and	CCONJ
gujaf-325	179	20	the	the	DET
gujaf-325	179	21	aem	aem	NOUN
gujaf-325	179	22	)	)	PUNCT
gujaf-325	179	23	and	and	CCONJ
gujaf-325	179	24	the	the	DET
gujaf-325	179	25	firm	firm	NOUN
gujaf-325	179	26	’s	’s	PART
gujaf-325	179	27	audit	audit	NOUN
gujaf-325	179	28	quality	quality	NOUN
gujaf-325	179	29	,	,	PUNCT
gujaf-325	179	30	and	and	CCONJ
gujaf-325	179	31	size	size	NOUN
gujaf-325	179	32	.	.	PUNCT
gujaf-325	180	1	however	however	ADV
gujaf-325	180	2	,	,	PUNCT
gujaf-325	180	3	the	the	DET
gujaf-325	180	4	relationship	relationship	NOUN
gujaf-325	180	5	is	be	AUX
gujaf-325	180	6	insignificant	insignificant	ADJ
gujaf-325	180	7	between	between	ADP
gujaf-325	180	8	the	the	DET
gujaf-325	180	9	both	both	DET
gujaf-325	180	10	forms	form	NOUN
gujaf-325	180	11	of	of	ADP
gujaf-325	180	12	earnings	earning	NOUN
gujaf-325	180	13	management	management	NOUN
gujaf-325	180	14	(	(	PUNCT
gujaf-325	180	15	the	the	DET
gujaf-325	180	16	rem	rem	NOUN
gujaf-325	180	17	and	and	CCONJ
gujaf-325	180	18	the	the	DET
gujaf-325	180	19	aem	aem	NOUN
gujaf-325	180	20	)	)	PUNCT
gujaf-325	180	21	and	and	CCONJ
gujaf-325	180	22	the	the	DET
gujaf-325	180	23	firm	firm	NOUN
gujaf-325	180	24	’s	’s	PART
gujaf-325	180	25	age	age	NOUN
gujaf-325	180	26	,	,	PUNCT
gujaf-325	180	27	dividends	dividend	NOUN
gujaf-325	180	28	,	,	PUNCT
gujaf-325	180	29	and	and	CCONJ
gujaf-325	180	30	growth	growth	NOUN
gujaf-325	180	31	.	.	PUNCT
gujaf-325	181	1	the	the	DET
gujaf-325	181	2	study	study	NOUN
gujaf-325	181	3	made	make	VERB
gujaf-325	181	4	assertions	assertion	NOUN
gujaf-325	181	5	that	that	PRON
gujaf-325	181	6	indicate	indicate	VERB
gujaf-325	181	7	that	that	SCONJ
gujaf-325	181	8	highly	highly	ADV
gujaf-325	181	9	leveraged	leveraged	ADJ
gujaf-325	181	10	firms	firm	NOUN
gujaf-325	181	11	engage	engage	VERB
gujaf-325	181	12	more	more	ADV
gujaf-325	181	13	in	in	ADP
gujaf-325	181	14	accrual	accrual	ADJ
gujaf-325	181	15	based	base	VERB
gujaf-325	181	16	earnings	earning	NOUN
gujaf-325	181	17	management	management	NOUN
gujaf-325	181	18	than	than	ADP
gujaf-325	181	19	the	the	DET
gujaf-325	181	20	real	real	ADJ
gujaf-325	181	21	earnings	earning	NOUN
gujaf-325	181	22	management	management	NOUN
gujaf-325	181	23	.	.	PUNCT
gujaf-325	182	1	soyemi	soyemi	NOUN
gujaf-325	182	2	and	and	CCONJ
gujaf-325	182	3	olawale	olawale	NOUN
gujaf-325	182	4	(	(	PUNCT
gujaf-325	182	5	2019	2019	NUM
gujaf-325	182	6	)	)	PUNCT
gujaf-325	182	7	,	,	PUNCT
gujaf-325	182	8	examined	examine	VERB
gujaf-325	182	9	the	the	DET
gujaf-325	182	10	impact	impact	NOUN
gujaf-325	182	11	of	of	ADP
gujaf-325	182	12	firm	firm	NOUN
gujaf-325	182	13	’s	’s	PART
gujaf-325	182	14	characteristics	characteristic	NOUN
gujaf-325	182	15	on	on	ADP
gujaf-325	182	16	the	the	DET
gujaf-325	182	17	quality	quality	NOUN
gujaf-325	182	18	of	of	ADP
gujaf-325	182	19	financial	financial	ADJ
gujaf-325	182	20	reporting	reporting	NOUN
gujaf-325	182	21	of	of	ADP
gujaf-325	182	22	listed	list	VERB
gujaf-325	182	23	manufacturing	manufacturing	NOUN
gujaf-325	182	24	firms	firm	NOUN
gujaf-325	182	25	in	in	ADP
gujaf-325	182	26	nigeria	nigeria	PROPN
gujaf-325	182	27	from	from	ADP
gujaf-325	182	28	2009	2009	NUM
gujaf-325	182	29	to	to	ADP
gujaf-325	182	30	2016	2016	NUM
gujaf-325	182	31	comprised	comprise	VERB
gujaf-325	182	32	the	the	DET
gujaf-325	182	33	sample	sample	NOUN
gujaf-325	182	34	.	.	PUNCT
gujaf-325	183	1	the	the	DET
gujaf-325	183	2	study	study	NOUN
gujaf-325	183	3	adopted	adopt	VERB
gujaf-325	183	4	the	the	DET
gujaf-325	183	5	modified	modify	VERB
gujaf-325	183	6	dechow	dechow	NOUN
gujaf-325	183	7	and	and	CCONJ
gujaf-325	183	8	dichev	dichev	PROPN
gujaf-325	183	9	’s	’s	PART
gujaf-325	183	10	(	(	PUNCT
gujaf-325	183	11	2002	2002	NUM
gujaf-325	183	12	)	)	PUNCT
gujaf-325	183	13	model	model	NOUN
gujaf-325	183	14	and	and	CCONJ
gujaf-325	183	15	used	use	VERB
gujaf-325	183	16	longitudinal	longitudinal	ADJ
gujaf-325	183	17	balanced	balanced	ADJ
gujaf-325	183	18	panel	panel	NOUN
gujaf-325	183	19	data	datum	NOUN
gujaf-325	183	20	from	from	ADP
gujaf-325	183	21	secondary	secondary	ADJ
gujaf-325	183	22	sources	source	NOUN
gujaf-325	183	23	.	.	PUNCT
gujaf-325	184	1	multiple	multiple	ADJ
gujaf-325	184	2	regressions	regression	NOUN
gujaf-325	184	3	were	be	AUX
gujaf-325	184	4	adopted	adopt	VERB
gujaf-325	184	5	to	to	PART
gujaf-325	184	6	examine	examine	VERB
gujaf-325	184	7	the	the	DET
gujaf-325	184	8	model	model	NOUN
gujaf-325	184	9	of	of	ADP
gujaf-325	184	10	the	the	DET
gujaf-325	184	11	study	study	NOUN
gujaf-325	184	12	and	and	CCONJ
gujaf-325	184	13	used	use	VERB
gujaf-325	184	14	the	the	DET
gujaf-325	184	15	firm	firm	ADJ
gujaf-325	184	16	characteristics	characteristic	NOUN
gujaf-325	184	17	variables	variable	NOUN
gujaf-325	184	18	;	;	PUNCT
gujaf-325	184	19	firm	firm	ADJ
gujaf-325	184	20	size	size	NOUN
gujaf-325	184	21	,	,	PUNCT
gujaf-325	184	22	firm	firm	ADJ
gujaf-325	184	23	tangibility	tangibility	NOUN
gujaf-325	184	24	,	,	PUNCT
gujaf-325	184	25	profitability	profitability	NOUN
gujaf-325	184	26	and	and	CCONJ
gujaf-325	184	27	growth	growth	NOUN
gujaf-325	184	28	.	.	PUNCT
gujaf-325	185	1	the	the	DET
gujaf-325	185	2	result	result	NOUN
gujaf-325	185	3	revealed	reveal	VERB
gujaf-325	185	4	that	that	SCONJ
gujaf-325	185	5	firm	firm	ADJ
gujaf-325	185	6	size	size	NOUN
gujaf-325	185	7	and	and	CCONJ
gujaf-325	185	8	firm	firm	NOUN
gujaf-325	185	9	’s	’s	PART
gujaf-325	185	10	profitability	profitability	NOUN
gujaf-325	185	11	has	have	VERB
gujaf-325	185	12	positive	positive	ADJ
gujaf-325	185	13	significant	significant	ADJ
gujaf-325	185	14	effect	effect	NOUN
gujaf-325	185	15	on	on	ADP
gujaf-325	185	16	financial	financial	ADJ
gujaf-325	185	17	reporting	reporting	NOUN
gujaf-325	185	18	quality	quality	NOUN
gujaf-325	185	19	.	.	PUNCT
gujaf-325	186	1	tangibility	tangibility	NOUN
gujaf-325	186	2	and	and	CCONJ
gujaf-325	186	3	firm	firm	ADJ
gujaf-325	186	4	growth	growth	NOUN
gujaf-325	186	5	has	have	VERB
gujaf-325	186	6	negative	negative	ADJ
gujaf-325	186	7	significant	significant	ADJ
gujaf-325	186	8	effect	effect	NOUN
gujaf-325	186	9	on	on	ADP
gujaf-325	186	10	audit	audit	NOUN
gujaf-325	186	11	financial	financial	ADJ
gujaf-325	186	12	reporting	reporting	NOUN
gujaf-325	186	13	quality	quality	NOUN
gujaf-325	186	14	.	.	PUNCT
gujaf-325	187	1	junaidu	junaidu	PROPN
gujaf-325	187	2	and	and	CCONJ
gujaf-325	187	3	oladele	oladele	PROPN
gujaf-325	187	4	(	(	PUNCT
gujaf-325	187	5	2019	2019	NUM
gujaf-325	187	6	)	)	PUNCT
gujaf-325	187	7	,	,	PUNCT
gujaf-325	187	8	assessed	assess	VERB
gujaf-325	187	9	the	the	DET
gujaf-325	187	10	effects	effect	NOUN
gujaf-325	187	11	of	of	ADP
gujaf-325	187	12	firm	firm	ADJ
gujaf-325	187	13	size	size	NOUN
gujaf-325	187	14	,	,	PUNCT
gujaf-325	187	15	audit	audit	NOUN
gujaf-325	187	16	quality	quality	NOUN
gujaf-325	187	17	on	on	ADP
gujaf-325	187	18	earning	earn	VERB
gujaf-325	187	19	management	management	NOUN
gujaf-325	187	20	of	of	ADP
gujaf-325	187	21	quoted	quote	VERB
gujaf-325	187	22	oil	oil	NOUN
gujaf-325	187	23	and	and	CCONJ
gujaf-325	187	24	gas	gas	NOUN
gujaf-325	187	25	marketing	marketing	NOUN
gujaf-325	187	26	companies	company	NOUN
gujaf-325	187	27	in	in	ADP
gujaf-325	187	28	nigeria	nigeria	PROPN
gujaf-325	187	29	over	over	ADP
gujaf-325	187	30	the	the	DET
gujaf-325	187	31	period	period	NOUN
gujaf-325	187	32	of	of	ADP
gujaf-325	187	33	seven	seven	NUM
gujaf-325	187	34	years	year	NOUN
gujaf-325	187	35	(	(	PUNCT
gujaf-325	187	36	2010	2010	NUM
gujaf-325	187	37	-	-	SYM
gujaf-325	187	38	2016	2016	NUM
gujaf-325	187	39	)	)	PUNCT
gujaf-325	187	40	.	.	PUNCT
gujaf-325	188	1	the	the	DET
gujaf-325	188	2	study	study	NOUN
gujaf-325	188	3	revealed	reveal	VERB
gujaf-325	188	4	that	that	SCONJ
gujaf-325	188	5	firm	firm	ADJ
gujaf-325	188	6	size	size	NOUN
gujaf-325	188	7	and	and	CCONJ
gujaf-325	188	8	audit	audit	NOUN
gujaf-325	188	9	quality	quality	NOUN
gujaf-325	188	10	have	have	VERB
gujaf-325	188	11	no	no	DET
gujaf-325	188	12	significant	significant	ADJ
gujaf-325	188	13	on	on	ADP
gujaf-325	188	14	earnings	earning	NOUN
gujaf-325	188	15	management	management	NOUN
gujaf-325	188	16	measured	measure	VERB
gujaf-325	188	17	by	by	ADP
gujaf-325	188	18	discretionary	discretionary	ADJ
gujaf-325	188	19	accruals	accrual	NOUN
gujaf-325	188	20	.	.	PUNCT
gujaf-325	189	1	it	it	PRON
gujaf-325	189	2	is	be	AUX
gujaf-325	189	3	therefore	therefore	ADV
gujaf-325	189	4	recommended	recommend	VERB
gujaf-325	189	5	that	that	SCONJ
gujaf-325	189	6	there	there	PRON
gujaf-325	189	7	should	should	AUX
gujaf-325	189	8	be	be	AUX
gujaf-325	189	9	serious	serious	ADJ
gujaf-325	189	10	action	action	NOUN
gujaf-325	189	11	while	while	SCONJ
gujaf-325	189	12	examining	examine	VERB
gujaf-325	189	13	earnings	earning	NOUN
gujaf-325	189	14	management	management	NOUN
gujaf-325	189	15	irrespective	irrespective	ADV
gujaf-325	189	16	of	of	ADP
gujaf-325	189	17	firm	firm	ADJ
gujaf-325	189	18	size	size	NOUN
gujaf-325	189	19	and	and	CCONJ
gujaf-325	189	20	the	the	DET
gujaf-325	189	21	gusau	gusau	ADJ
gujaf-325	189	22	journal	journal	NOUN
gujaf-325	189	23	of	of	ADP
gujaf-325	189	24	accounting	accounting	NOUN
gujaf-325	189	25	and	and	CCONJ
gujaf-325	189	26	finance	finance	NOUN
gujaf-325	189	27	,	,	PUNCT
gujaf-325	189	28	vol	vol	NOUN
gujaf-325	189	29	.	.	PROPN
gujaf-325	189	30	5	5	NUM
gujaf-325	189	31	,	,	PUNCT
gujaf-325	189	32	issue	issue	NOUN
gujaf-325	189	33	2	2	NUM
gujaf-325	189	34	,	,	PUNCT
gujaf-325	189	35	october	october	PROPN
gujaf-325	189	36	,	,	PUNCT
gujaf-325	189	37	2024	2024	NUM
gujaf-325	189	38	129	129	NUM
gujaf-325	189	39	reliability	reliability	NOUN
gujaf-325	189	40	of	of	ADP
gujaf-325	189	41	auditing	auditing	NOUN
gujaf-325	189	42	firm	firm	NOUN
gujaf-325	189	43	who	who	PRON
gujaf-325	189	44	audit	audit	VERB
gujaf-325	189	45	the	the	DET
gujaf-325	189	46	company	company	NOUN
gujaf-325	189	47	.	.	PUNCT
gujaf-325	190	1	this	this	DET
gujaf-325	190	2	study	study	NOUN
gujaf-325	190	3	will	will	AUX
gujaf-325	190	4	examine	examine	VERB
gujaf-325	190	5	both	both	DET
gujaf-325	190	6	accruals	accrual	NOUN
gujaf-325	190	7	and	and	CCONJ
gujaf-325	190	8	real	real	ADJ
gujaf-325	190	9	earnings	earning	NOUN
gujaf-325	190	10	management	management	NOUN
gujaf-325	190	11	to	to	PART
gujaf-325	190	12	see	see	VERB
gujaf-325	190	13	if	if	SCONJ
gujaf-325	190	14	these	these	DET
gujaf-325	190	15	results	result	NOUN
gujaf-325	190	16	still	still	ADV
gujaf-325	190	17	hold	hold	VERB
gujaf-325	190	18	water	water	NOUN
gujaf-325	190	19	in	in	ADP
gujaf-325	190	20	manufacturing	manufacturing	NOUN
gujaf-325	190	21	sector	sector	NOUN
gujaf-325	190	22	.	.	PUNCT
gujaf-325	191	1	ghania	ghania	NOUN
gujaf-325	191	2	,	,	PUNCT
gujaf-325	191	3	azemib	azemib	NOUN
gujaf-325	191	4	and	and	CCONJ
gujaf-325	191	5	puspitasaric	puspitasaric	ADJ
gujaf-325	191	6	(	(	PUNCT
gujaf-325	191	7	2019	2019	NUM
gujaf-325	191	8	)	)	PUNCT
gujaf-325	191	9	investigated	investigate	VERB
gujaf-325	191	10	the	the	DET
gujaf-325	191	11	effect	effect	NOUN
gujaf-325	191	12	of	of	ADP
gujaf-325	191	13	firm	firm	ADJ
gujaf-325	191	14	characteristics	characteristic	NOUN
gujaf-325	191	15	on	on	ADP
gujaf-325	191	16	earnings	earning	NOUN
gujaf-325	191	17	management	management	NOUN
gujaf-325	191	18	practices	practice	NOUN
gujaf-325	191	19	among	among	ADP
gujaf-325	191	20	technology	technology	NOUN
gujaf-325	191	21	-	-	PUNCT
gujaf-325	191	22	based	base	VERB
gujaf-325	191	23	public	public	ADJ
gujaf-325	191	24	listed	list	VERB
gujaf-325	191	25	companies	company	NOUN
gujaf-325	191	26	in	in	ADP
gujaf-325	191	27	malaysia	malaysia	PROPN
gujaf-325	191	28	.	.	PUNCT
gujaf-325	192	1	firm	firm	ADJ
gujaf-325	192	2	characteristics	characteristic	NOUN
gujaf-325	192	3	were	be	AUX
gujaf-325	192	4	measured	measure	VERB
gujaf-325	192	5	using	using	NOUN
gujaf-325	192	6	;	;	PUNCT
gujaf-325	192	7	firm	firm	ADJ
gujaf-325	192	8	size	size	NOUN
gujaf-325	192	9	,	,	PUNCT
gujaf-325	192	10	firm	firm	ADJ
gujaf-325	192	11	profitability	profitability	NOUN
gujaf-325	192	12	and	and	CCONJ
gujaf-325	192	13	firm	firm	ADJ
gujaf-325	192	14	leverage	leverage	NOUN
gujaf-325	192	15	while	while	SCONJ
gujaf-325	192	16	earnings	earning	NOUN
gujaf-325	192	17	management	management	NOUN
gujaf-325	192	18	was	be	AUX
gujaf-325	192	19	measured	measure	VERB
gujaf-325	192	20	using	use	VERB
gujaf-325	192	21	the	the	DET
gujaf-325	192	22	modified	modify	VERB
gujaf-325	192	23	jones	jones	PROPN
gujaf-325	192	24	model	model	PROPN
gujaf-325	192	25	was	be	AUX
gujaf-325	192	26	dechow	dechow	ADJ
gujaf-325	192	27	,	,	PUNCT
gujaf-325	192	28	sloan	sloan	PROPN
gujaf-325	192	29	&	&	CCONJ
gujaf-325	192	30	sweeney	sweeney	PROPN
gujaf-325	192	31	,	,	PUNCT
gujaf-325	192	32	(	(	PUNCT
gujaf-325	192	33	1995	1995	NUM
gujaf-325	192	34	)	)	PUNCT
gujaf-325	192	35	and	and	CCONJ
gujaf-325	192	36	defond	defond	NOUN
gujaf-325	192	37	&	&	CCONJ
gujaf-325	192	38	park	park	PROPN
gujaf-325	192	39	,	,	PUNCT
gujaf-325	192	40	(	(	PUNCT
gujaf-325	192	41	1997	1997	NUM
gujaf-325	192	42	)	)	PUNCT
gujaf-325	192	43	model	model	NOUN
gujaf-325	192	44	.	.	PUNCT
gujaf-325	193	1	the	the	DET
gujaf-325	193	2	study	study	NOUN
gujaf-325	193	3	used	use	VERB
gujaf-325	193	4	a	a	DET
gujaf-325	193	5	sample	sample	NOUN
gujaf-325	193	6	of	of	ADP
gujaf-325	193	7	83	83	NUM
gujaf-325	193	8	technology	technology	NOUN
gujaf-325	193	9	-	-	PUNCT
gujaf-325	193	10	based	base	VERB
gujaf-325	193	11	companies	company	NOUN
gujaf-325	193	12	listed	list	VERB
gujaf-325	193	13	in	in	ADP
gujaf-325	193	14	the	the	DET
gujaf-325	193	15	ftse	ftse	PROPN
gujaf-325	193	16	bursa	bursa	PROPN
gujaf-325	193	17	malaysia	malaysia	PROPN
gujaf-325	193	18	klci	klci	PROPN
gujaf-325	193	19	index	index	NOUN
gujaf-325	193	20	for	for	ADP
gujaf-325	193	21	the	the	DET
gujaf-325	193	22	period	period	NOUN
gujaf-325	193	23	2015	2015	NUM
gujaf-325	193	24	and	and	CCONJ
gujaf-325	193	25	2016	2016	NUM
gujaf-325	193	26	.	.	PUNCT
gujaf-325	194	1	the	the	DET
gujaf-325	194	2	results	result	NOUN
gujaf-325	194	3	showed	show	VERB
gujaf-325	194	4	a	a	DET
gujaf-325	194	5	statistically	statistically	ADV
gujaf-325	194	6	positive	positive	ADJ
gujaf-325	194	7	relationship	relationship	NOUN
gujaf-325	194	8	between	between	ADP
gujaf-325	194	9	firm	firm	ADJ
gujaf-325	194	10	size	size	NOUN
gujaf-325	194	11	and	and	CCONJ
gujaf-325	194	12	earnings	earning	NOUN
gujaf-325	194	13	management	management	NOUN
gujaf-325	194	14	practices	practice	NOUN
gujaf-325	194	15	.	.	PUNCT
gujaf-325	195	1	however	however	ADV
gujaf-325	195	2	,	,	PUNCT
gujaf-325	195	3	firm	firm	ADJ
gujaf-325	195	4	profitability	profitability	NOUN
gujaf-325	195	5	and	and	CCONJ
gujaf-325	195	6	firm	firm	ADJ
gujaf-325	195	7	leverage	leverage	NOUN
gujaf-325	195	8	have	have	VERB
gujaf-325	195	9	no	no	DET
gujaf-325	195	10	significant	significant	ADJ
gujaf-325	195	11	relationship	relationship	NOUN
gujaf-325	195	12	to	to	ADP
gujaf-325	195	13	the	the	DET
gujaf-325	195	14	occurrence	occurrence	NOUN
gujaf-325	195	15	of	of	ADP
gujaf-325	195	16	earnings	earning	NOUN
gujaf-325	195	17	management	management	NOUN
gujaf-325	195	18	practices	practice	NOUN
gujaf-325	195	19	.	.	PUNCT
gujaf-325	196	1	this	this	DET
gujaf-325	196	2	study	study	NOUN
gujaf-325	196	3	therefore	therefore	ADV
gujaf-325	196	4	concluded	conclude	VERB
gujaf-325	196	5	that	that	SCONJ
gujaf-325	196	6	firm	firm	ADJ
gujaf-325	196	7	size	size	NOUN
gujaf-325	196	8	influences	influence	VERB
gujaf-325	196	9	the	the	DET
gujaf-325	196	10	occurrence	occurrence	NOUN
gujaf-325	196	11	of	of	ADP
gujaf-325	196	12	earnings	earning	NOUN
gujaf-325	196	13	management	management	NOUN
gujaf-325	196	14	among	among	ADP
gujaf-325	196	15	malaysian	malaysian	ADJ
gujaf-325	196	16	public	public	ADJ
gujaf-325	196	17	listed	list	VERB
gujaf-325	196	18	companies	company	NOUN
gujaf-325	196	19	in	in	ADP
gujaf-325	196	20	the	the	DET
gujaf-325	196	21	technological	technological	ADJ
gujaf-325	196	22	industry	industry	NOUN
gujaf-325	196	23	.	.	PUNCT
gujaf-325	197	1	gill	gill	NOUN
gujaf-325	197	2	,	,	PUNCT
gujaf-325	197	3	biger	big	ADJ
gujaf-325	197	4	and	and	CCONJ
gujaf-325	197	5	mann	mann	PROPN
gujaf-325	197	6	(	(	PUNCT
gujaf-325	197	7	2013	2013	NUM
gujaf-325	197	8	)	)	PUNCT
gujaf-325	197	9	examined	examine	VERB
gujaf-325	197	10	the	the	DET
gujaf-325	197	11	relationship	relationship	NOUN
gujaf-325	197	12	between	between	ADP
gujaf-325	197	13	the	the	DET
gujaf-325	197	14	intensity	intensity	NOUN
gujaf-325	197	15	of	of	ADP
gujaf-325	197	16	earnings	earning	NOUN
gujaf-325	197	17	management	management	NOUN
gujaf-325	197	18	practice	practice	NOUN
gujaf-325	197	19	on	on	ADP
gujaf-325	197	20	firm	firm	ADJ
gujaf-325	197	21	performance	performance	NOUN
gujaf-325	197	22	and	and	CCONJ
gujaf-325	197	23	value	value	NOUN
gujaf-325	197	24	.	.	PUNCT
gujaf-325	198	1	four	four	NUM
gujaf-325	198	2	alternative	alternative	ADJ
gujaf-325	198	3	measures	measure	NOUN
gujaf-325	198	4	of	of	ADP
gujaf-325	198	5	earnings	earning	NOUN
gujaf-325	198	6	management	management	NOUN
gujaf-325	198	7	(	(	PUNCT
gujaf-325	198	8	em	em	PRON
gujaf-325	198	9	)	)	PUNCT
gujaf-325	198	10	were	be	AUX
gujaf-325	198	11	adopted	adopt	VERB
gujaf-325	198	12	namely	namely	ADV
gujaf-325	198	13	;	;	PUNCT
gujaf-325	198	14	modified	modified	ADJ
gujaf-325	198	15	deangelo	deangelo	PROPN
gujaf-325	198	16	(	(	PUNCT
gujaf-325	198	17	1986	1986	NUM
gujaf-325	198	18	)	)	PUNCT
gujaf-325	198	19	,	,	PUNCT
gujaf-325	198	20	jones	jones	PROPN
gujaf-325	198	21	’s	’s	PART
gujaf-325	198	22	(	(	PUNCT
gujaf-325	198	23	1991	1991	NUM
gujaf-325	198	24	)	)	PUNCT
gujaf-325	198	25	,	,	PUNCT
gujaf-325	198	26	and	and	CCONJ
gujaf-325	198	27	abed	abe	VERB
gujaf-325	198	28	,	,	PUNCT
gujaf-325	198	29	al	al	PROPN
gujaf-325	198	30	-	-	PUNCT
gujaf-325	198	31	attar	attar	PROPN
gujaf-325	198	32	&	&	CCONJ
gujaf-325	198	33	suwaidan	suwaidan	PROPN
gujaf-325	198	34	(	(	PUNCT
gujaf-325	198	35	2012	2012	NUM
gujaf-325	198	36	)	)	PUNCT
gujaf-325	198	37	,	,	PUNCT
gujaf-325	198	38	and	and	CCONJ
gujaf-325	198	39	revenues	revenue	NOUN
gujaf-325	198	40	as	as	ADP
gujaf-325	198	41	a	a	DET
gujaf-325	198	42	means	means	NOUN
gujaf-325	198	43	of	of	ADP
gujaf-325	198	44	earnings	earning	NOUN
gujaf-325	198	45	management	management	NOUN
gujaf-325	198	46	(	(	PUNCT
gujaf-325	198	47	managed	manage	VERB
gujaf-325	198	48	revenues	revenue	NOUN
gujaf-325	198	49	)	)	PUNCT
gujaf-325	198	50	were	be	AUX
gujaf-325	198	51	used	use	VERB
gujaf-325	198	52	to	to	PART
gujaf-325	198	53	measure	measure	VERB
gujaf-325	198	54	the	the	DET
gujaf-325	198	55	intensity	intensity	NOUN
gujaf-325	198	56	of	of	ADP
gujaf-325	198	57	em	em	PRON
gujaf-325	198	58	in	in	ADP
gujaf-325	198	59	indian	indian	ADJ
gujaf-325	198	60	manufacturing	manufacturing	NOUN
gujaf-325	198	61	firms	firm	NOUN
gujaf-325	198	62	.	.	PUNCT
gujaf-325	199	1	regression	regression	NOUN
gujaf-325	199	2	analysis	analysis	NOUN
gujaf-325	199	3	was	be	AUX
gujaf-325	199	4	deployed	deploy	VERB
gujaf-325	199	5	to	to	PART
gujaf-325	199	6	examine	examine	VERB
gujaf-325	199	7	the	the	DET
gujaf-325	199	8	extent	extent	NOUN
gujaf-325	199	9	of	of	ADP
gujaf-325	199	10	the	the	DET
gujaf-325	199	11	relationship	relationship	NOUN
gujaf-325	199	12	between	between	ADP
gujaf-325	199	13	the	the	DET
gujaf-325	199	14	earning	earn	VERB
gujaf-325	199	15	management	management	NOUN
gujaf-325	199	16	practices	practice	NOUN
gujaf-325	199	17	and	and	CCONJ
gujaf-325	199	18	company	company	NOUN
gujaf-325	199	19	's	's	PART
gujaf-325	199	20	rate	rate	NOUN
gujaf-325	199	21	of	of	ADP
gujaf-325	199	22	return	return	NOUN
gujaf-325	199	23	on	on	ADP
gujaf-325	199	24	total	total	ADJ
gujaf-325	199	25	assets	asset	NOUN
gujaf-325	199	26	,	,	PUNCT
gujaf-325	199	27	and	and	CCONJ
gujaf-325	199	28	whether	whether	SCONJ
gujaf-325	199	29	there	there	PRON
gujaf-325	199	30	is	be	VERB
gujaf-325	199	31	a	a	DET
gujaf-325	199	32	significant	significant	ADJ
gujaf-325	199	33	relationship	relationship	NOUN
gujaf-325	199	34	between	between	ADP
gujaf-325	199	35	the	the	DET
gujaf-325	199	36	intensity	intensity	NOUN
gujaf-325	199	37	of	of	ADP
gujaf-325	199	38	em	em	PRON
gujaf-325	199	39	and	and	CCONJ
gujaf-325	199	40	the	the	DET
gujaf-325	199	41	market	market	NOUN
gujaf-325	199	42	value	value	NOUN
gujaf-325	199	43	of	of	ADP
gujaf-325	199	44	firms	firm	NOUN
gujaf-325	199	45	.	.	PUNCT
gujaf-325	200	1	the	the	DET
gujaf-325	200	2	results	result	NOUN
gujaf-325	200	3	indicate	indicate	VERB
gujaf-325	200	4	that	that	SCONJ
gujaf-325	200	5	;	;	PUNCT
gujaf-325	200	6	the	the	DET
gujaf-325	200	7	more	more	ADV
gujaf-325	200	8	intense	intense	ADJ
gujaf-325	200	9	the	the	DET
gujaf-325	200	10	practice	practice	NOUN
gujaf-325	200	11	of	of	ADP
gujaf-325	200	12	earnings	earning	NOUN
gujaf-325	200	13	management	management	NOUN
gujaf-325	200	14	,	,	PUNCT
gujaf-325	200	15	the	the	PRON
gujaf-325	200	16	greater	great	ADJ
gujaf-325	200	17	it	it	PRON
gujaf-325	200	18	’s	’	VERB
gujaf-325	200	19	adverse	adverse	ADJ
gujaf-325	200	20	effect	effect	NOUN
gujaf-325	200	21	on	on	ADP
gujaf-325	200	22	corporate	corporate	ADJ
gujaf-325	200	23	rate	rate	NOUN
gujaf-325	200	24	of	of	ADP
gujaf-325	200	25	return	return	NOUN
gujaf-325	200	26	on	on	ADP
gujaf-325	200	27	assets	asset	NOUN
gujaf-325	200	28	in	in	ADP
gujaf-325	200	29	the	the	DET
gujaf-325	200	30	following	following	ADJ
gujaf-325	200	31	year	year	NOUN
gujaf-325	200	32	.	.	PUNCT
gujaf-325	201	1	the	the	DET
gujaf-325	201	2	study	study	NOUN
gujaf-325	201	3	also	also	ADV
gujaf-325	201	4	found	find	VERB
gujaf-325	201	5	that	that	SCONJ
gujaf-325	201	6	to	to	ADP
gujaf-325	201	7	some	some	DET
gujaf-325	201	8	extent	extent	NOUN
gujaf-325	201	9	,	,	PUNCT
gujaf-325	201	10	the	the	DET
gujaf-325	201	11	market	market	NOUN
gujaf-325	201	12	realizes	realize	VERB
gujaf-325	201	13	that	that	SCONJ
gujaf-325	201	14	management	management	NOUN
gujaf-325	201	15	acts	act	VERB
gujaf-325	201	16	with	with	ADP
gujaf-325	201	17	selfish	selfish	ADJ
gujaf-325	201	18	motives	motive	NOUN
gujaf-325	201	19	and	and	CCONJ
gujaf-325	201	20	responds	respond	VERB
gujaf-325	201	21	by	by	ADP
gujaf-325	201	22	lowering	lower	VERB
gujaf-325	201	23	share	share	NOUN
gujaf-325	201	24	prices	price	NOUN
gujaf-325	201	25	and	and	CCONJ
gujaf-325	201	26	corporate	corporate	ADJ
gujaf-325	201	27	market	market	NOUN
gujaf-325	201	28	value	value	NOUN
gujaf-325	201	29	.	.	PUNCT
gujaf-325	202	1	suffian	suffian	ADJ
gujaf-325	202	2	,	,	PUNCT
gujaf-325	202	3	sanusi	sanusi	NOUN
gujaf-325	202	4	and	and	CCONJ
gujaf-325	202	5	mastuki	mastuki	PROPN
gujaf-325	202	6	(	(	PUNCT
gujaf-325	202	7	2015	2015	NUM
gujaf-325	202	8	)	)	PUNCT
gujaf-325	203	1	,	,	PUNCT
gujaf-325	203	2	investigated	investigate	VERB
gujaf-325	203	3	the	the	DET
gujaf-325	203	4	connection	connection	NOUN
gujaf-325	203	5	between	between	ADP
gujaf-325	203	6	real	real	ADJ
gujaf-325	203	7	earnings	earning	NOUN
gujaf-325	203	8	management	management	NOUN
gujaf-325	203	9	(	(	PUNCT
gujaf-325	203	10	rem	rem	NOUN
gujaf-325	203	11	)	)	PUNCT
gujaf-325	203	12	activities	activity	NOUN
gujaf-325	203	13	and	and	CCONJ
gujaf-325	203	14	firm	firm	ADJ
gujaf-325	203	15	value	value	NOUN
gujaf-325	203	16	using	use	VERB
gujaf-325	203	17	a	a	DET
gujaf-325	203	18	sample	sample	NOUN
gujaf-325	203	19	of	of	ADP
gujaf-325	203	20	6,216	6,216	NUM
gujaf-325	203	21	suspected	suspect	VERB
gujaf-325	203	22	firms	firm	NOUN
gujaf-325	203	23	for	for	ADP
gujaf-325	203	24	the	the	DET
gujaf-325	203	25	years	year	NOUN
gujaf-325	203	26	2004	2004	NUM
gujaf-325	203	27	to	to	ADP
gujaf-325	203	28	2011	2011	NUM
gujaf-325	203	29	.	.	PUNCT
gujaf-325	204	1	using	use	VERB
gujaf-325	204	2	the	the	DET
gujaf-325	204	3	roychowdhury	roychowdhury	NOUN
gujaf-325	204	4	(	(	PUNCT
gujaf-325	204	5	2006	2006	NUM
gujaf-325	204	6	)	)	PUNCT
gujaf-325	204	7	model	model	NOUN
gujaf-325	204	8	a	a	DET
gujaf-325	204	9	linear	linear	ADJ
gujaf-325	204	10	regression	regression	NOUN
gujaf-325	204	11	to	to	PART
gujaf-325	204	12	determine	determine	VERB
gujaf-325	204	13	the	the	DET
gujaf-325	204	14	relationship	relationship	NOUN
gujaf-325	204	15	of	of	ADP
gujaf-325	204	16	each	each	DET
gujaf-325	204	17	rem	rem	NOUN
gujaf-325	204	18	activity	activity	NOUN
gujaf-325	204	19	of	of	ADP
gujaf-325	204	20	suspected	suspect	VERB
gujaf-325	204	21	firms	firm	NOUN
gujaf-325	204	22	with	with	ADP
gujaf-325	204	23	the	the	DET
gujaf-325	204	24	firm	firm	ADJ
gujaf-325	204	25	value	value	NOUN
gujaf-325	204	26	were	be	AUX
gujaf-325	204	27	used	use	VERB
gujaf-325	204	28	.	.	PUNCT
gujaf-325	205	1	a	a	DET
gujaf-325	205	2	significant	significant	ADJ
gujaf-325	205	3	positive	positive	ADJ
gujaf-325	205	4	relationship	relationship	NOUN
gujaf-325	205	5	between	between	ADP
gujaf-325	205	6	rem	rem	NOUN
gujaf-325	205	7	activities	activity	NOUN
gujaf-325	205	8	and	and	CCONJ
gujaf-325	205	9	firm	firm	ADJ
gujaf-325	205	10	value	value	NOUN
gujaf-325	205	11	was	be	AUX
gujaf-325	205	12	found	find	VERB
gujaf-325	205	13	.	.	PUNCT
gujaf-325	206	1	the	the	DET
gujaf-325	206	2	study	study	NOUN
gujaf-325	206	3	concluded	conclude	VERB
gujaf-325	206	4	that	that	SCONJ
gujaf-325	206	5	the	the	DET
gujaf-325	206	6	outcome	outcome	NOUN
gujaf-325	206	7	was	be	AUX
gujaf-325	206	8	caused	cause	VERB
gujaf-325	206	9	by	by	ADP
gujaf-325	206	10	the	the	DET
gujaf-325	206	11	existence	existence	NOUN
gujaf-325	206	12	of	of	ADP
gujaf-325	206	13	information	information	NOUN
gujaf-325	206	14	asymmetry	asymmetry	NOUN
gujaf-325	206	15	,	,	PUNCT
gujaf-325	206	16	which	which	PRON
gujaf-325	206	17	creates	create	VERB
gujaf-325	206	18	a	a	DET
gujaf-325	206	19	friction	friction	NOUN
gujaf-325	206	20	between	between	ADP
gujaf-325	206	21	managers	manager	NOUN
gujaf-325	206	22	and	and	CCONJ
gujaf-325	206	23	shareholders	shareholder	NOUN
gujaf-325	206	24	.	.	PUNCT
gujaf-325	207	1	a	a	DET
gujaf-325	207	2	significant	significant	ADJ
gujaf-325	207	3	relationship	relationship	NOUN
gujaf-325	207	4	was	be	AUX
gujaf-325	207	5	also	also	ADV
gujaf-325	207	6	observed	observe	VERB
gujaf-325	207	7	between	between	ADP
gujaf-325	207	8	leverage	leverage	NOUN
gujaf-325	207	9	and	and	CCONJ
gujaf-325	207	10	firm	firm	ADJ
gujaf-325	207	11	value	value	NOUN
gujaf-325	207	12	as	as	ADV
gujaf-325	207	13	well	well	ADV
gujaf-325	207	14	as	as	ADP
gujaf-325	207	15	between	between	ADP
gujaf-325	207	16	size	size	NOUN
gujaf-325	207	17	and	and	CCONJ
gujaf-325	207	18	firm	firm	ADJ
gujaf-325	207	19	value	value	NOUN
gujaf-325	207	20	.	.	PUNCT
gujaf-325	208	1	thus	thus	ADV
gujaf-325	208	2	,	,	PUNCT
gujaf-325	208	3	rem	rem	NOUN
gujaf-325	208	4	activities	activity	NOUN
gujaf-325	208	5	were	be	AUX
gujaf-325	208	6	concluded	conclude	VERB
gujaf-325	208	7	to	to	PART
gujaf-325	208	8	increase	increase	VERB
gujaf-325	208	9	firms	firm	NOUN
gujaf-325	208	10	’	'	PUNCT
gujaf-325	208	11	value	value	NOUN
gujaf-325	208	12	.	.	PUNCT
gujaf-325	209	1	khanh	khanh	PROPN
gujaf-325	209	2	and	and	CCONJ
gujaf-325	209	3	thu	thu	PROPN
gujaf-325	209	4	(	(	PUNCT
gujaf-325	209	5	2019	2019	NUM
gujaf-325	209	6	)	)	PUNCT
gujaf-325	209	7	examined	examine	VERB
gujaf-325	209	8	the	the	DET
gujaf-325	209	9	effect	effect	NOUN
gujaf-325	209	10	of	of	ADP
gujaf-325	209	11	leverage	leverage	NOUN
gujaf-325	209	12	as	as	ADP
gujaf-325	209	13	a	a	DET
gujaf-325	209	14	measure	measure	NOUN
gujaf-325	209	15	of	of	ADP
gujaf-325	209	16	aem	aem	PROPN
gujaf-325	209	17	and	and	CCONJ
gujaf-325	209	18	rem	rem	VERB
gujaf-325	209	19	trade	trade	NOUN
gujaf-325	209	20	off	off	ADP
gujaf-325	209	21	in	in	ADP
gujaf-325	209	22	vietnamese	vietnamese	ADJ
gujaf-325	209	23	listed	list	VERB
gujaf-325	209	24	firms	firm	NOUN
gujaf-325	209	25	using	use	VERB
gujaf-325	209	26	panel	panel	NOUN
gujaf-325	209	27	data	datum	NOUN
gujaf-325	209	28	of	of	ADP
gujaf-325	209	29	241	241	NUM
gujaf-325	209	30	companies	company	NOUN
gujaf-325	209	31	on	on	ADP
gujaf-325	209	32	vietnam	vietnam	PROPN
gujaf-325	209	33	stock	stock	NOUN
gujaf-325	209	34	markets	market	NOUN
gujaf-325	209	35	for	for	ADP
gujaf-325	209	36	the	the	DET
gujaf-325	209	37	period	period	NOUN
gujaf-325	209	38	2010	2010	NUM
gujaf-325	209	39	to	to	ADP
gujaf-325	209	40	2016	2016	NUM
gujaf-325	209	41	.	.	PUNCT
gujaf-325	210	1	gmm	gmm	PROPN
gujaf-325	210	2	regressions	regression	NOUN
gujaf-325	210	3	of	of	ADP
gujaf-325	210	4	four	four	NUM
gujaf-325	210	5	models	model	NOUN
gujaf-325	210	6	were	be	AUX
gujaf-325	210	7	employed	employ	VERB
gujaf-325	210	8	to	to	PART
gujaf-325	210	9	estimate	estimate	VERB
gujaf-325	210	10	the	the	DET
gujaf-325	210	11	level	level	NOUN
gujaf-325	210	12	of	of	ADP
gujaf-325	210	13	discretional	discretional	ADJ
gujaf-325	210	14	accruals	accrual	NOUN
gujaf-325	210	15	and	and	CCONJ
gujaf-325	210	16	real	real	ADJ
gujaf-325	210	17	earnings	earning	NOUN
gujaf-325	210	18	management	management	NOUN
gujaf-325	210	19	.	.	PUNCT
gujaf-325	211	1	the	the	DET
gujaf-325	211	2	research	research	NOUN
gujaf-325	211	3	found	find	VERB
gujaf-325	211	4	a	a	DET
gujaf-325	211	5	positive	positive	ADJ
gujaf-325	211	6	relationship	relationship	NOUN
gujaf-325	211	7	between	between	ADP
gujaf-325	211	8	leverage	leverage	NOUN
gujaf-325	211	9	and	and	CCONJ
gujaf-325	211	10	earnings	earning	NOUN
gujaf-325	211	11	management	management	NOUN
gujaf-325	211	12	,	,	PUNCT
gujaf-325	211	13	which	which	PRON
gujaf-325	211	14	is	be	AUX
gujaf-325	211	15	consistent	consistent	ADJ
gujaf-325	211	16	to	to	ADP
gujaf-325	211	17	“	"	PUNCT
gujaf-325	211	18	debt	debt	NOUN
gujaf-325	211	19	hypothesis	hypothesis	NOUN
gujaf-325	211	20	”	"	PUNCT
gujaf-325	211	21	.	.	PUNCT
gujaf-325	212	1	furthermore	furthermore	ADV
gujaf-325	212	2	,	,	PUNCT
gujaf-325	212	3	a	a	DET
gujaf-325	212	4	preference	preference	NOUN
gujaf-325	212	5	for	for	ADP
gujaf-325	212	6	real	real	ADJ
gujaf-325	212	7	earnings	earning	NOUN
gujaf-325	212	8	management	management	NOUN
gujaf-325	212	9	over	over	ADP
gujaf-325	212	10	accrualbased	accrualbased	ADJ
gujaf-325	212	11	earnings	earning	NOUN
gujaf-325	212	12	management	management	NOUN
gujaf-325	212	13	is	be	AUX
gujaf-325	212	14	observed	observe	VERB
gujaf-325	212	15	among	among	ADP
gujaf-325	212	16	highly	highly	ADV
gujaf-325	212	17	leverage	leverage	NOUN
gujaf-325	212	18	firms	firm	NOUN
gujaf-325	212	19	.	.	PUNCT
gujaf-325	213	1	the	the	DET
gujaf-325	213	2	findings	finding	NOUN
gujaf-325	213	3	notice	notice	VERB
gujaf-325	213	4	the	the	DET
gujaf-325	213	5	substitution	substitution	NOUN
gujaf-325	213	6	between	between	ADP
gujaf-325	213	7	these	these	DET
gujaf-325	213	8	two	two	NUM
gujaf-325	213	9	forms	form	NOUN
gujaf-325	213	10	of	of	ADP
gujaf-325	213	11	earnings	earning	NOUN
gujaf-325	213	12	management	management	NOUN
gujaf-325	213	13	and	and	CCONJ
gujaf-325	213	14	reinforce	reinforce	VERB
gujaf-325	213	15	full	full	ADJ
gujaf-325	213	16	attention	attention	NOUN
gujaf-325	213	17	to	to	ADP
gujaf-325	213	18	both	both	CCONJ
gujaf-325	213	19	accrualbased	accrualbase	VERB
gujaf-325	213	20	earnings	earning	NOUN
gujaf-325	213	21	management	management	NOUN
gujaf-325	213	22	and	and	CCONJ
gujaf-325	213	23	real	real	ADJ
gujaf-325	213	24	activities	activity	NOUN
gujaf-325	213	25	manipulations	manipulation	NOUN
gujaf-325	213	26	rather	rather	ADV
gujaf-325	213	27	than	than	ADP
gujaf-325	213	28	to	to	PART
gujaf-325	213	29	separated	separate	VERB
gujaf-325	213	30	earnings	earning	NOUN
gujaf-325	213	31	management	management	NOUN
gujaf-325	213	32	strategy	strategy	NOUN
gujaf-325	213	33	.	.	PUNCT
gujaf-325	214	1	egolum	egolum	PROPN
gujaf-325	214	2	and	and	CCONJ
gujaf-325	214	3	ikebudu	ikebudu	NOUN
gujaf-325	214	4	(	(	PUNCT
gujaf-325	214	5	2023	2023	NUM
gujaf-325	214	6	)	)	PUNCT
gujaf-325	214	7	examined	examine	VERB
gujaf-325	214	8	the	the	DET
gujaf-325	214	9	effect	effect	NOUN
gujaf-325	214	10	of	of	ADP
gujaf-325	214	11	firm	firm	ADJ
gujaf-325	214	12	characteristics	characteristic	NOUN
gujaf-325	214	13	on	on	ADP
gujaf-325	214	14	the	the	DET
gujaf-325	214	15	earnings	earning	NOUN
gujaf-325	214	16	management	management	NOUN
gujaf-325	214	17	of	of	ADP
gujaf-325	214	18	listed	list	VERB
gujaf-325	214	19	conglomerate	conglomerate	NOUN
gujaf-325	214	20	firms	firm	NOUN
gujaf-325	214	21	in	in	ADP
gujaf-325	214	22	nigeria	nigeria	PROPN
gujaf-325	214	23	.	.	PUNCT
gujaf-325	215	1	the	the	DET
gujaf-325	215	2	explanatory	explanatory	ADJ
gujaf-325	215	3	variable	variable	NOUN
gujaf-325	215	4	of	of	ADP
gujaf-325	215	5	firm	firm	ADJ
gujaf-325	215	6	gusau	gusau	ADJ
gujaf-325	215	7	journal	journal	NOUN
gujaf-325	215	8	of	of	ADP
gujaf-325	215	9	accounting	accounting	NOUN
gujaf-325	215	10	and	and	CCONJ
gujaf-325	215	11	finance	finance	NOUN
gujaf-325	215	12	,	,	PUNCT
gujaf-325	215	13	vol	vol	NOUN
gujaf-325	215	14	.	.	PROPN
gujaf-325	215	15	5	5	NUM
gujaf-325	215	16	,	,	PUNCT
gujaf-325	215	17	issue	issue	NOUN
gujaf-325	215	18	2	2	NUM
gujaf-325	215	19	,	,	PUNCT
gujaf-325	215	20	october	october	PROPN
gujaf-325	215	21	,	,	PUNCT
gujaf-325	215	22	2024	2024	NUM
gujaf-325	215	23	130	130	NUM
gujaf-325	215	24	characteristics	characteristic	NOUN
gujaf-325	215	25	is	be	AUX
gujaf-325	215	26	measured	measure	VERB
gujaf-325	215	27	in	in	ADP
gujaf-325	215	28	terms	term	NOUN
gujaf-325	215	29	of	of	ADP
gujaf-325	215	30	firm	firm	ADJ
gujaf-325	215	31	size	size	NOUN
gujaf-325	215	32	(	(	PUNCT
gujaf-325	215	33	fsz	fsz	NOUN
gujaf-325	215	34	)	)	PUNCT
gujaf-325	215	35	and	and	CCONJ
gujaf-325	215	36	firm	firm	ADJ
gujaf-325	215	37	age	age	NOUN
gujaf-325	215	38	(	(	PUNCT
gujaf-325	215	39	age	age	NOUN
gujaf-325	215	40	)	)	PUNCT
gujaf-325	215	41	the	the	DET
gujaf-325	215	42	dependent	dependent	ADJ
gujaf-325	215	43	variable	variable	NOUN
gujaf-325	215	44	of	of	ADP
gujaf-325	215	45	earnings	earning	NOUN
gujaf-325	215	46	management	management	NOUN
gujaf-325	215	47	is	be	AUX
gujaf-325	215	48	measured	measure	VERB
gujaf-325	215	49	in	in	ADP
gujaf-325	215	50	terms	term	NOUN
gujaf-325	215	51	of	of	ADP
gujaf-325	215	52	discretionary	discretionary	ADJ
gujaf-325	215	53	accrual	accrual	ADJ
gujaf-325	215	54	(	(	PUNCT
gujaf-325	215	55	da	da	NOUN
gujaf-325	215	56	)	)	PUNCT
gujaf-325	215	57	.	.	PUNCT
gujaf-325	216	1	the	the	DET
gujaf-325	216	2	population	population	NOUN
gujaf-325	216	3	and	and	CCONJ
gujaf-325	216	4	sample	sample	NOUN
gujaf-325	216	5	size	size	NOUN
gujaf-325	216	6	of	of	ADP
gujaf-325	216	7	the	the	DET
gujaf-325	216	8	study	study	NOUN
gujaf-325	216	9	comprised	comprise	VERB
gujaf-325	216	10	five	five	NUM
gujaf-325	216	11	(	(	PUNCT
gujaf-325	216	12	5	5	NUM
gujaf-325	216	13	)	)	PUNCT
gujaf-325	216	14	conglomerate	conglomerate	NOUN
gujaf-325	216	15	firms	firm	NOUN
gujaf-325	216	16	listed	list	VERB
gujaf-325	216	17	on	on	ADP
gujaf-325	216	18	the	the	DET
gujaf-325	216	19	nigerian	nigerian	ADJ
gujaf-325	216	20	exchange	exchange	NOUN
gujaf-325	216	21	group	group	NOUN
gujaf-325	216	22	(	(	PUNCT
gujaf-325	216	23	ngx	ngx	PROPN
gujaf-325	216	24	)	)	PUNCT
gujaf-325	216	25	for	for	ADP
gujaf-325	216	26	the	the	DET
gujaf-325	216	27	period	period	NOUN
gujaf-325	216	28	2012	2012	NUM
gujaf-325	216	29	to	to	ADP
gujaf-325	216	30	2021	2021	NUM
gujaf-325	216	31	.	.	PUNCT
gujaf-325	217	1	the	the	DET
gujaf-325	217	2	results	result	NOUN
gujaf-325	217	3	of	of	ADP
gujaf-325	217	4	the	the	DET
gujaf-325	217	5	ordinary	ordinary	ADJ
gujaf-325	217	6	least	least	ADJ
gujaf-325	217	7	square	square	ADJ
gujaf-325	217	8	regression	regression	NOUN
gujaf-325	217	9	analysis	analysis	NOUN
gujaf-325	217	10	revealed	reveal	VERB
gujaf-325	217	11	that	that	SCONJ
gujaf-325	217	12	firm	firm	ADJ
gujaf-325	217	13	size	size	NOUN
gujaf-325	217	14	has	have	VERB
gujaf-325	217	15	a	a	DET
gujaf-325	217	16	statistically	statistically	ADV
gujaf-325	217	17	insignificant	insignificant	ADJ
gujaf-325	217	18	effect	effect	NOUN
gujaf-325	217	19	on	on	ADP
gujaf-325	217	20	earnings	earning	NOUN
gujaf-325	217	21	management	management	NOUN
gujaf-325	217	22	while	while	SCONJ
gujaf-325	217	23	firm	firm	ADJ
gujaf-325	217	24	age	age	NOUN
gujaf-325	217	25	has	have	VERB
gujaf-325	217	26	a	a	DET
gujaf-325	217	27	statistically	statistically	ADV
gujaf-325	217	28	significant	significant	ADJ
gujaf-325	217	29	effect	effect	NOUN
gujaf-325	217	30	on	on	ADP
gujaf-325	217	31	earnings	earning	NOUN
gujaf-325	217	32	.	.	PUNCT
gujaf-325	218	1	the	the	DET
gujaf-325	218	2	study	study	NOUN
gujaf-325	218	3	recommends	recommend	VERB
gujaf-325	218	4	that	that	SCONJ
gujaf-325	218	5	investors	investor	NOUN
gujaf-325	218	6	in	in	ADP
gujaf-325	218	7	listed	list	VERB
gujaf-325	218	8	conglomerate	conglomerate	NOUN
gujaf-325	218	9	firms	firm	NOUN
gujaf-325	218	10	in	in	ADP
gujaf-325	218	11	nigeria	nigeria	PROPN
gujaf-325	218	12	should	should	AUX
gujaf-325	218	13	always	always	ADV
gujaf-325	218	14	be	be	AUX
gujaf-325	218	15	on	on	ADP
gujaf-325	218	16	the	the	DET
gujaf-325	218	17	lookout	lookout	NOUN
gujaf-325	218	18	for	for	ADP
gujaf-325	218	19	the	the	DET
gujaf-325	218	20	potential	potential	NOUN
gujaf-325	218	21	for	for	ADP
gujaf-325	218	22	more	more	ADJ
gujaf-325	218	23	real	real	ADJ
gujaf-325	218	24	activity	activity	NOUN
gujaf-325	218	25	earnings	earning	NOUN
gujaf-325	218	26	management	management	NOUN
gujaf-325	218	27	before	before	ADP
gujaf-325	218	28	arriving	arrive	VERB
gujaf-325	218	29	at	at	ADP
gujaf-325	218	30	their	their	PRON
gujaf-325	218	31	investment	investment	NOUN
gujaf-325	218	32	decisions	decision	NOUN
gujaf-325	218	33	.	.	PUNCT
gujaf-325	219	1	this	this	DET
gujaf-325	219	2	study	study	NOUN
gujaf-325	219	3	will	will	AUX
gujaf-325	219	4	not	not	PART
gujaf-325	219	5	only	only	ADV
gujaf-325	219	6	see	see	VERB
gujaf-325	219	7	the	the	DET
gujaf-325	219	8	conglomerates	conglomerate	NOUN
gujaf-325	219	9	firms	firm	NOUN
gujaf-325	219	10	but	but	CCONJ
gujaf-325	219	11	the	the	DET
gujaf-325	219	12	entire	entire	ADJ
gujaf-325	219	13	manufacturing	manufacturing	NOUN
gujaf-325	219	14	firms	firm	NOUN
gujaf-325	219	15	with	with	ADP
gujaf-325	219	16	two	two	NUM
gujaf-325	219	17	additional	additional	ADJ
gujaf-325	219	18	variables	variable	NOUN
gujaf-325	219	19	,	,	PUNCT
gujaf-325	219	20	firm	firm	ADJ
gujaf-325	219	21	roa	roa	NOUN
gujaf-325	219	22	,	,	PUNCT
gujaf-325	219	23	firm	firm	ADJ
gujaf-325	219	24	audit	audit	NOUN
gujaf-325	219	25	quality	quality	NOUN
gujaf-325	219	26	and	and	CCONJ
gujaf-325	219	27	leverage	leverage	NOUN
gujaf-325	219	28	using	use	VERB
gujaf-325	219	29	both	both	DET
gujaf-325	219	30	discretionary	discretionary	ADJ
gujaf-325	219	31	accruals	accrual	NOUN
gujaf-325	219	32	and	and	CCONJ
gujaf-325	219	33	real	real	ADJ
gujaf-325	219	34	earnings	earning	NOUN
gujaf-325	219	35	management	management	NOUN
gujaf-325	219	36	.	.	PUNCT
gujaf-325	220	1	theoretical	theoretical	ADJ
gujaf-325	220	2	framework	framework	NOUN
gujaf-325	220	3	this	this	DET
gujaf-325	220	4	study	study	NOUN
gujaf-325	220	5	is	be	AUX
gujaf-325	220	6	underpinned	underpin	VERB
gujaf-325	220	7	by	by	ADP
gujaf-325	220	8	the	the	DET
gujaf-325	220	9	agency	agency	NOUN
gujaf-325	220	10	theory	theory	NOUN
gujaf-325	220	11	where	where	SCONJ
gujaf-325	220	12	the	the	DET
gujaf-325	220	13	owners	owner	NOUN
gujaf-325	220	14	(	(	PUNCT
gujaf-325	220	15	principals	principal	NOUN
gujaf-325	220	16	)	)	PUNCT
gujaf-325	220	17	engage	engage	VERB
gujaf-325	220	18	another	another	DET
gujaf-325	220	19	(	(	PUNCT
gujaf-325	220	20	agent	agent	NOUN
gujaf-325	220	21	)	)	PUNCT
gujaf-325	220	22	to	to	PART
gujaf-325	220	23	manage	manage	VERB
gujaf-325	220	24	the	the	DET
gujaf-325	220	25	affairs	affair	NOUN
gujaf-325	220	26	of	of	ADP
gujaf-325	220	27	their	their	PRON
gujaf-325	220	28	business	business	NOUN
gujaf-325	220	29	in	in	ADP
gujaf-325	220	30	their	their	PRON
gujaf-325	220	31	interest	interest	NOUN
gujaf-325	220	32	.	.	PUNCT
gujaf-325	221	1	although	although	SCONJ
gujaf-325	221	2	,	,	PUNCT
gujaf-325	221	3	the	the	DET
gujaf-325	221	4	managers	manager	NOUN
gujaf-325	221	5	(	(	PUNCT
gujaf-325	221	6	agent	agent	NOUN
gujaf-325	221	7	)	)	PUNCT
gujaf-325	221	8	are	be	AUX
gujaf-325	221	9	to	to	PART
gujaf-325	221	10	work	work	VERB
gujaf-325	221	11	in	in	ADP
gujaf-325	221	12	the	the	DET
gujaf-325	221	13	interest	interest	NOUN
gujaf-325	221	14	of	of	ADP
gujaf-325	221	15	the	the	DET
gujaf-325	221	16	owners	owner	NOUN
gujaf-325	221	17	the	the	DET
gujaf-325	221	18	theory	theory	NOUN
gujaf-325	221	19	confirms	confirm	VERB
gujaf-325	221	20	that	that	SCONJ
gujaf-325	221	21	managers	manager	NOUN
gujaf-325	221	22	are	be	AUX
gujaf-325	221	23	always	always	ADV
gujaf-325	221	24	in	in	ADP
gujaf-325	221	25	a	a	DET
gujaf-325	221	26	position	position	NOUN
gujaf-325	221	27	to	to	PART
gujaf-325	221	28	protect	protect	VERB
gujaf-325	221	29	their	their	PRON
gujaf-325	221	30	job	job	NOUN
gujaf-325	221	31	and	and	CCONJ
gujaf-325	221	32	always	always	ADV
gujaf-325	221	33	seek	seek	VERB
gujaf-325	221	34	ways	way	NOUN
gujaf-325	221	35	to	to	PART
gujaf-325	221	36	increase	increase	VERB
gujaf-325	221	37	their	their	PRON
gujaf-325	221	38	remuneration	remuneration	NOUN
gujaf-325	221	39	and	and	CCONJ
gujaf-325	221	40	incentives	incentive	NOUN
gujaf-325	221	41	.	.	PUNCT
gujaf-325	222	1	the	the	DET
gujaf-325	222	2	conflict	conflict	NOUN
gujaf-325	222	3	of	of	ADP
gujaf-325	222	4	interest	interest	NOUN
gujaf-325	222	5	between	between	ADP
gujaf-325	222	6	the	the	DET
gujaf-325	222	7	agent	agent	NOUN
gujaf-325	222	8	and	and	CCONJ
gujaf-325	222	9	principal	principal	ADJ
gujaf-325	222	10	results	result	NOUN
gujaf-325	222	11	in	in	ADP
gujaf-325	222	12	asymmetric	asymmetric	ADJ
gujaf-325	222	13	information	information	NOUN
gujaf-325	222	14	,	,	PUNCT
gujaf-325	222	15	asymmetric	asymmetric	ADJ
gujaf-325	222	16	information	information	NOUN
gujaf-325	222	17	here	here	ADV
gujaf-325	222	18	can	can	AUX
gujaf-325	222	19	be	be	AUX
gujaf-325	222	20	defined	define	VERB
gujaf-325	222	21	as	as	ADP
gujaf-325	222	22	a	a	DET
gujaf-325	222	23	bias	bias	NOUN
gujaf-325	222	24	of	of	ADP
gujaf-325	222	25	accounting	accounting	NOUN
gujaf-325	222	26	information	information	NOUN
gujaf-325	222	27	from	from	ADP
gujaf-325	222	28	managers	manager	NOUN
gujaf-325	222	29	to	to	ADP
gujaf-325	222	30	the	the	DET
gujaf-325	222	31	main	main	ADJ
gujaf-325	222	32	users	user	NOUN
gujaf-325	222	33	(	(	PUNCT
gujaf-325	222	34	scott	scott	PROPN
gujaf-325	222	35	,	,	PUNCT
gujaf-325	222	36	2014	2014	NUM
gujaf-325	222	37	)	)	PUNCT
gujaf-325	222	38	.	.	PUNCT
gujaf-325	223	1	extant	extant	ADJ
gujaf-325	223	2	literature	literature	NOUN
gujaf-325	223	3	analyzes	analyze	VERB
gujaf-325	223	4	the	the	DET
gujaf-325	223	5	agency	agency	NOUN
gujaf-325	223	6	problem	problem	NOUN
gujaf-325	223	7	in	in	ADP
gujaf-325	223	8	to	to	ADP
gujaf-325	223	9	two	two	NUM
gujaf-325	223	10	,	,	PUNCT
gujaf-325	223	11	type	type	NOUN
gujaf-325	223	12	1	1	NUM
gujaf-325	223	13	;	;	PUNCT
gujaf-325	223	14	here	here	ADV
gujaf-325	223	15	the	the	DET
gujaf-325	223	16	agency	agency	NOUN
gujaf-325	223	17	problem	problem	NOUN
gujaf-325	223	18	is	be	AUX
gujaf-325	223	19	preempted	preempt	VERB
gujaf-325	223	20	by	by	ADP
gujaf-325	223	21	separation	separation	NOUN
gujaf-325	223	22	between	between	ADP
gujaf-325	223	23	ownership	ownership	NOUN
gujaf-325	223	24	and	and	CCONJ
gujaf-325	223	25	control	control	NOUN
gujaf-325	223	26	,	,	PUNCT
gujaf-325	223	27	this	this	PRON
gujaf-325	223	28	allows	allow	VERB
gujaf-325	223	29	the	the	DET
gujaf-325	223	30	managers	manager	NOUN
gujaf-325	223	31	to	to	PART
gujaf-325	223	32	perform	perform	VERB
gujaf-325	223	33	tasks	task	NOUN
gujaf-325	223	34	or	or	CCONJ
gujaf-325	223	35	make	make	VERB
gujaf-325	223	36	decisions	decision	NOUN
gujaf-325	223	37	in	in	ADP
gujaf-325	223	38	opportunistic	opportunistic	ADJ
gujaf-325	223	39	ways	way	NOUN
gujaf-325	223	40	to	to	PART
gujaf-325	223	41	obtain	obtain	VERB
gujaf-325	223	42	personal	personal	ADJ
gujaf-325	223	43	wealth	wealth	NOUN
gujaf-325	223	44	in	in	ADP
gujaf-325	223	45	terms	term	NOUN
gujaf-325	223	46	of	of	ADP
gujaf-325	223	47	incentives	incentive	NOUN
gujaf-325	223	48	or	or	CCONJ
gujaf-325	223	49	bonuses	bonus	NOUN
gujaf-325	223	50	at	at	ADP
gujaf-325	223	51	the	the	DET
gujaf-325	223	52	expense	expense	NOUN
gujaf-325	223	53	of	of	ADP
gujaf-325	223	54	the	the	DET
gujaf-325	223	55	shareholders	shareholder	NOUN
gujaf-325	223	56	(	(	PUNCT
gujaf-325	223	57	jensen	jensen	PROPN
gujaf-325	223	58	&	&	CCONJ
gujaf-325	223	59	meckling	meckle	VERB
gujaf-325	223	60	1976	1976	NUM
gujaf-325	223	61	)	)	PUNCT
gujaf-325	223	62	concerned	concern	VERB
gujaf-325	223	63	with	with	ADP
gujaf-325	223	64	bonus	bonus	NOUN
gujaf-325	223	65	hypothesis	hypothesis	NOUN
gujaf-325	223	66	.	.	PUNCT
gujaf-325	224	1	this	this	DET
gujaf-325	224	2	point	point	NOUN
gujaf-325	224	3	of	of	ADP
gujaf-325	224	4	view	view	NOUN
gujaf-325	224	5	suggests	suggest	VERB
gujaf-325	224	6	that	that	SCONJ
gujaf-325	224	7	high	high	ADJ
gujaf-325	224	8	leveraged	leverage	VERB
gujaf-325	224	9	company	company	NOUN
gujaf-325	224	10	will	will	AUX
gujaf-325	224	11	prefer	prefer	VERB
gujaf-325	224	12	to	to	PART
gujaf-325	224	13	do	do	VERB
gujaf-325	224	14	earnings	earning	NOUN
gujaf-325	224	15	management	management	NOUN
gujaf-325	224	16	(	(	PUNCT
gujaf-325	224	17	dichev	dichev	PROPN
gujaf-325	224	18	&	&	CCONJ
gujaf-325	224	19	skinner	skinner	PROPN
gujaf-325	224	20	,	,	PUNCT
gujaf-325	224	21	2002	2002	NUM
gujaf-325	224	22	;	;	PUNCT
gujaf-325	224	23	beatty	beatty	PROPN
gujaf-325	224	24	&	&	CCONJ
gujaf-325	224	25	weber,2003	weber,2003	PROPN
gujaf-325	224	26	)	)	PUNCT
gujaf-325	224	27	.	.	PUNCT
gujaf-325	225	1	practically	practically	ADV
gujaf-325	225	2	,	,	PUNCT
gujaf-325	225	3	indebted	indebted	ADJ
gujaf-325	225	4	firms	firm	NOUN
gujaf-325	225	5	,	,	PUNCT
gujaf-325	225	6	managers	manager	NOUN
gujaf-325	225	7	try	try	VERB
gujaf-325	225	8	to	to	PART
gujaf-325	225	9	choose	choose	VERB
gujaf-325	225	10	the	the	DET
gujaf-325	225	11	accounting	accounting	NOUN
gujaf-325	225	12	methods	method	NOUN
gujaf-325	225	13	which	which	PRON
gujaf-325	225	14	increase	increase	VERB
gujaf-325	225	15	the	the	DET
gujaf-325	225	16	earnings	earning	NOUN
gujaf-325	225	17	of	of	ADP
gujaf-325	225	18	the	the	DET
gujaf-325	225	19	current	current	ADJ
gujaf-325	225	20	year	year	NOUN
gujaf-325	225	21	on	on	ADP
gujaf-325	225	22	the	the	DET
gujaf-325	225	23	expense	expense	NOUN
gujaf-325	225	24	of	of	ADP
gujaf-325	225	25	future	future	ADJ
gujaf-325	225	26	years	year	NOUN
gujaf-325	225	27	to	to	PART
gujaf-325	225	28	avoid	avoid	VERB
gujaf-325	225	29	the	the	DET
gujaf-325	225	30	violation	violation	NOUN
gujaf-325	225	31	of	of	ADP
gujaf-325	225	32	debt	debt	NOUN
gujaf-325	225	33	covenants	covenant	NOUN
gujaf-325	225	34	and	and	CCONJ
gujaf-325	225	35	its	its	PRON
gujaf-325	225	36	associated	associated	ADJ
gujaf-325	225	37	additional	additional	ADJ
gujaf-325	225	38	costs	cost	NOUN
gujaf-325	225	39	such	such	ADJ
gujaf-325	225	40	as	as	ADP
gujaf-325	225	41	refund	refund	NOUN
gujaf-325	225	42	obligation	obligation	NOUN
gujaf-325	225	43	,	,	PUNCT
gujaf-325	225	44	renegotiation	renegotiation	NOUN
gujaf-325	225	45	costs	cost	NOUN
gujaf-325	225	46	,	,	PUNCT
gujaf-325	225	47	etc	etc	X
gujaf-325	225	48	.	.	X
gujaf-325	225	49	the	the	DET
gujaf-325	225	50	type	type	NOUN
gujaf-325	225	51	2	2	NUM
gujaf-325	225	52	agency	agency	NOUN
gujaf-325	225	53	problem	problem	NOUN
gujaf-325	225	54	,	,	PUNCT
gujaf-325	225	55	which	which	PRON
gujaf-325	225	56	underpins	underpin	VERB
gujaf-325	225	57	this	this	DET
gujaf-325	225	58	study	study	NOUN
gujaf-325	225	59	,	,	PUNCT
gujaf-325	225	60	occurs	occur	VERB
gujaf-325	225	61	when	when	SCONJ
gujaf-325	225	62	there	there	PRON
gujaf-325	225	63	is	be	VERB
gujaf-325	225	64	a	a	DET
gujaf-325	225	65	disagreement	disagreement	NOUN
gujaf-325	225	66	between	between	ADP
gujaf-325	225	67	controlling	control	VERB
gujaf-325	225	68	and	and	CCONJ
gujaf-325	225	69	non	non	ADJ
gujaf-325	225	70	-	-	ADJ
gujaf-325	225	71	controlling	controlling	ADJ
gujaf-325	225	72	shareholders	shareholder	NOUN
gujaf-325	225	73	.	.	PUNCT
gujaf-325	226	1	the	the	DET
gujaf-325	226	2	non	non	ADJ
gujaf-325	226	3	-	-	ADJ
gujaf-325	226	4	controlling	controlling	ADJ
gujaf-325	226	5	shareholders	shareholder	NOUN
gujaf-325	226	6	are	be	AUX
gujaf-325	226	7	by	by	ADP
gujaf-325	226	8	the	the	DET
gujaf-325	226	9	fraudulent	fraudulent	ADJ
gujaf-325	226	10	conducts	conduct	NOUN
gujaf-325	226	11	of	of	ADP
gujaf-325	226	12	the	the	DET
gujaf-325	226	13	controlling	control	VERB
gujaf-325	226	14	shareholders	shareholder	NOUN
gujaf-325	226	15	deceived	deceive	VERB
gujaf-325	226	16	;	;	PUNCT
gujaf-325	226	17	this	this	PRON
gujaf-325	226	18	is	be	AUX
gujaf-325	226	19	because	because	SCONJ
gujaf-325	226	20	the	the	DET
gujaf-325	226	21	controlling	control	VERB
gujaf-325	226	22	shareholders	shareholder	NOUN
gujaf-325	226	23	have	have	VERB
gujaf-325	226	24	mainstream	mainstream	ADJ
gujaf-325	226	25	rights	right	NOUN
gujaf-325	226	26	in	in	ADP
gujaf-325	226	27	making	make	VERB
gujaf-325	226	28	economic	economic	ADJ
gujaf-325	226	29	and	and	CCONJ
gujaf-325	226	30	non	non	ADJ
gujaf-325	226	31	-	-	ADJ
gujaf-325	226	32	economic	economic	ADJ
gujaf-325	226	33	decisions	decision	NOUN
gujaf-325	226	34	.	.	PUNCT
gujaf-325	227	1	the	the	DET
gujaf-325	227	2	first	first	ADJ
gujaf-325	227	3	point	point	NOUN
gujaf-325	227	4	of	of	ADP
gujaf-325	227	5	view	view	NOUN
gujaf-325	227	6	under	under	ADP
gujaf-325	227	7	this	this	DET
gujaf-325	227	8	type	type	NOUN
gujaf-325	227	9	assumes	assume	VERB
gujaf-325	227	10	the	the	DET
gujaf-325	227	11	beneficial	beneficial	ADJ
gujaf-325	227	12	consequence	consequence	NOUN
gujaf-325	227	13	of	of	ADP
gujaf-325	227	14	debt	debt	NOUN
gujaf-325	227	15	.	.	PUNCT
gujaf-325	228	1	according	accord	VERB
gujaf-325	228	2	to	to	ADP
gujaf-325	228	3	this	this	DET
gujaf-325	228	4	point	point	NOUN
gujaf-325	228	5	of	of	ADP
gujaf-325	228	6	view	view	NOUN
gujaf-325	228	7	,	,	PUNCT
gujaf-325	228	8	debt	debt	NOUN
gujaf-325	228	9	financing	financing	NOUN
gujaf-325	228	10	is	be	AUX
gujaf-325	228	11	an	an	DET
gujaf-325	228	12	effective	effective	ADJ
gujaf-325	228	13	monitoring	monitoring	NOUN
gujaf-325	228	14	mechanism	mechanism	NOUN
gujaf-325	228	15	which	which	PRON
gujaf-325	228	16	helps	help	VERB
gujaf-325	228	17	to	to	PART
gujaf-325	228	18	reduce	reduce	VERB
gujaf-325	228	19	the	the	DET
gujaf-325	228	20	manager	manager	NOUN
gujaf-325	228	21	’s	’s	PART
gujaf-325	228	22	opportunistic	opportunistic	ADJ
gujaf-325	228	23	behaviors	behavior	NOUN
gujaf-325	228	24	due	due	ADP
gujaf-325	228	25	to	to	ADP
gujaf-325	228	26	the	the	DET
gujaf-325	228	27	supervision	supervision	NOUN
gujaf-325	228	28	of	of	ADP
gujaf-325	228	29	both	both	DET
gujaf-325	228	30	creditors	creditor	NOUN
gujaf-325	228	31	and	and	CCONJ
gujaf-325	228	32	investors	investor	NOUN
gujaf-325	228	33	.	.	PUNCT
gujaf-325	229	1	moreover	moreover	ADV
gujaf-325	229	2	,	,	PUNCT
gujaf-325	229	3	increased	increase	VERB
gujaf-325	229	4	debt	debt	NOUN
gujaf-325	229	5	will	will	AUX
gujaf-325	229	6	reduce	reduce	VERB
gujaf-325	229	7	the	the	DET
gujaf-325	229	8	free	free	ADJ
gujaf-325	229	9	cash	cash	NOUN
gujaf-325	229	10	flow	flow	NOUN
gujaf-325	229	11	and	and	CCONJ
gujaf-325	229	12	accordingly	accordingly	ADV
gujaf-325	229	13	will	will	AUX
gujaf-325	229	14	reduce	reduce	VERB
gujaf-325	229	15	the	the	DET
gujaf-325	229	16	manager	manager	NOUN
gujaf-325	229	17	’s	’s	PART
gujaf-325	229	18	discretionary	discretionary	ADJ
gujaf-325	229	19	spending	spending	NOUN
gujaf-325	229	20	;	;	PUNCT
gujaf-325	229	21	which	which	PRON
gujaf-325	229	22	in	in	ADP
gujaf-325	229	23	turn	turn	NOUN
gujaf-325	229	24	will	will	AUX
gujaf-325	229	25	reduce	reduce	VERB
gujaf-325	229	26	the	the	DET
gujaf-325	229	27	earnings	earning	NOUN
gujaf-325	229	28	management	management	NOUN
gujaf-325	229	29	(	(	PUNCT
gujaf-325	229	30	jensen	jensen	PROPN
gujaf-325	229	31	,	,	PUNCT
gujaf-325	229	32	1986	1986	NUM
gujaf-325	229	33	)	)	PUNCT
gujaf-325	229	34	.	.	PUNCT
gujaf-325	230	1	the	the	DET
gujaf-325	230	2	second	second	ADJ
gujaf-325	230	3	facet	facet	NOUN
gujaf-325	230	4	of	of	ADP
gujaf-325	230	5	this	this	DET
gujaf-325	230	6	type	type	NOUN
gujaf-325	230	7	of	of	ADP
gujaf-325	230	8	agency	agency	NOUN
gujaf-325	230	9	problem	problem	NOUN
gujaf-325	230	10	represents	represent	VERB
gujaf-325	230	11	the	the	DET
gujaf-325	230	12	information	information	NOUN
gujaf-325	230	13	asymmetry	asymmetry	NOUN
gujaf-325	230	14	hypothesis	hypothesis	NOUN
gujaf-325	230	15	school	school	NOUN
gujaf-325	230	16	of	of	ADP
gujaf-325	230	17	thought	thought	NOUN
gujaf-325	230	18	.	.	PUNCT
gujaf-325	231	1	it	it	PRON
gujaf-325	231	2	highlights	highlight	VERB
gujaf-325	231	3	the	the	DET
gujaf-325	231	4	need	need	NOUN
gujaf-325	231	5	for	for	ADP
gujaf-325	231	6	high	high	ADJ
gujaf-325	231	7	quality	quality	NOUN
gujaf-325	231	8	financial	financial	ADJ
gujaf-325	231	9	reports	report	NOUN
gujaf-325	231	10	as	as	SCONJ
gujaf-325	231	11	stakeholders	stakeholder	NOUN
gujaf-325	231	12	require	require	VERB
gujaf-325	231	13	this	this	DET
gujaf-325	231	14	financial	financial	ADJ
gujaf-325	231	15	information	information	NOUN
gujaf-325	231	16	to	to	PART
gujaf-325	231	17	conclude	conclude	VERB
gujaf-325	231	18	on	on	ADP
gujaf-325	231	19	market	market	NOUN
gujaf-325	231	20	values	value	NOUN
gujaf-325	231	21	,	,	PUNCT
gujaf-325	231	22	which	which	PRON
gujaf-325	231	23	are	be	AUX
gujaf-325	231	24	means	mean	NOUN
gujaf-325	231	25	of	of	ADP
gujaf-325	231	26	making	make	VERB
gujaf-325	231	27	rational	rational	ADJ
gujaf-325	231	28	investment	investment	NOUN
gujaf-325	231	29	decisions	decision	NOUN
gujaf-325	231	30	,	,	PUNCT
gujaf-325	231	31	even	even	ADV
gujaf-325	231	32	without	without	ADP
gujaf-325	231	33	an	an	DET
gujaf-325	231	34	explicit	explicit	ADJ
gujaf-325	231	35	contract	contract	NOUN
gujaf-325	231	36	with	with	ADP
gujaf-325	231	37	the	the	DET
gujaf-325	231	38	agent	agent	NOUN
gujaf-325	231	39	(	(	PUNCT
gujaf-325	231	40	wallace	wallace	NOUN
gujaf-325	231	41	,	,	PUNCT
gujaf-325	231	42	1980	1980	NUM
gujaf-325	231	43	)	)	PUNCT
gujaf-325	231	44	.	.	PUNCT
gujaf-325	232	1	firm	firm	ADJ
gujaf-325	232	2	size	size	NOUN
gujaf-325	232	3	,	,	PUNCT
gujaf-325	232	4	firm	firm	ADJ
gujaf-325	232	5	profitability	profitability	NOUN
gujaf-325	232	6	and	and	CCONJ
gujaf-325	232	7	firm	firm	ADJ
gujaf-325	232	8	growth	growth	NOUN
gujaf-325	232	9	play	play	VERB
gujaf-325	232	10	a	a	DET
gujaf-325	232	11	major	major	ADJ
gujaf-325	232	12	role	role	NOUN
gujaf-325	232	13	in	in	ADP
gujaf-325	232	14	influencing	influence	VERB
gujaf-325	232	15	the	the	DET
gujaf-325	232	16	financial	financial	ADJ
gujaf-325	232	17	reporting	reporting	NOUN
gujaf-325	232	18	process	process	NOUN
gujaf-325	232	19	within	within	ADP
gujaf-325	232	20	the	the	DET
gujaf-325	232	21	company	company	NOUN
gujaf-325	232	22	.	.	PUNCT
gujaf-325	233	1	this	this	PRON
gujaf-325	233	2	puts	put	VERB
gujaf-325	233	3	them	they	PRON
gujaf-325	233	4	in	in	ADP
gujaf-325	233	5	high	high	ADJ
gujaf-325	233	6	interest	interest	NOUN
gujaf-325	233	7	position	position	NOUN
gujaf-325	233	8	which	which	PRON
gujaf-325	233	9	creates	create	VERB
gujaf-325	233	10	a	a	DET
gujaf-325	233	11	conflict	conflict	NOUN
gujaf-325	233	12	of	of	ADP
gujaf-325	233	13	interest	interest	NOUN
gujaf-325	233	14	in	in	ADP
gujaf-325	233	15	the	the	DET
gujaf-325	233	16	short	short	ADJ
gujaf-325	233	17	term	term	NOUN
gujaf-325	233	18	and	and	CCONJ
gujaf-325	233	19	longterm	longterm	VERB
gujaf-325	233	20	goals	goal	NOUN
gujaf-325	233	21	of	of	ADP
gujaf-325	233	22	the	the	DET
gujaf-325	233	23	organization	organization	NOUN
gujaf-325	233	24	.	.	PUNCT
gujaf-325	234	1	under	under	ADP
gujaf-325	234	2	agency	agency	NOUN
gujaf-325	234	3	theory	theory	NOUN
gujaf-325	234	4	,	,	PUNCT
gujaf-325	234	5	investors	investor	NOUN
gujaf-325	234	6	and	and	CCONJ
gujaf-325	234	7	creditors	creditor	NOUN
gujaf-325	234	8	are	be	AUX
gujaf-325	234	9	considered	consider	VERB
gujaf-325	234	10	as	as	ADP
gujaf-325	234	11	the	the	DET
gujaf-325	234	12	main	main	ADJ
gujaf-325	234	13	users	user	NOUN
gujaf-325	234	14	of	of	ADP
gujaf-325	234	15	the	the	DET
gujaf-325	234	16	financial	financial	ADJ
gujaf-325	234	17	gusau	gusau	ADJ
gujaf-325	234	18	journal	journal	NOUN
gujaf-325	234	19	of	of	ADP
gujaf-325	234	20	accounting	accounting	NOUN
gujaf-325	234	21	and	and	CCONJ
gujaf-325	234	22	finance	finance	NOUN
gujaf-325	234	23	,	,	PUNCT
gujaf-325	234	24	vol	vol	NOUN
gujaf-325	234	25	.	.	PROPN
gujaf-325	234	26	5	5	NUM
gujaf-325	234	27	,	,	PUNCT
gujaf-325	234	28	issue	issue	NOUN
gujaf-325	234	29	2	2	NUM
gujaf-325	234	30	,	,	PUNCT
gujaf-325	234	31	october	october	PROPN
gujaf-325	234	32	,	,	PUNCT
gujaf-325	234	33	2024	2024	NUM
gujaf-325	234	34	131	131	NUM
gujaf-325	234	35	information	information	NOUN
gujaf-325	234	36	i.e.	i.e.	X
gujaf-325	234	37	principal	principal	NOUN
gujaf-325	234	38	who	who	PRON
gujaf-325	234	39	entrusted	entrust	VERB
gujaf-325	234	40	their	their	PRON
gujaf-325	234	41	resources	resource	NOUN
gujaf-325	234	42	under	under	ADP
gujaf-325	234	43	the	the	DET
gujaf-325	234	44	agents	agent	NOUN
gujaf-325	234	45	(	(	PUNCT
gujaf-325	234	46	upper	upper	ADJ
gujaf-325	234	47	management	management	NOUN
gujaf-325	234	48	of	of	ADP
gujaf-325	234	49	the	the	DET
gujaf-325	234	50	company	company	NOUN
gujaf-325	234	51	)	)	PUNCT
gujaf-325	234	52	supervision	supervision	NOUN
gujaf-325	234	53	and	and	CCONJ
gujaf-325	234	54	they	they	PRON
gujaf-325	234	55	require	require	VERB
gujaf-325	234	56	firm	firm	ADJ
gujaf-325	234	57	performance	performance	NOUN
gujaf-325	234	58	information	information	NOUN
gujaf-325	234	59	to	to	PART
gujaf-325	234	60	make	make	VERB
gujaf-325	234	61	decisions	decision	NOUN
gujaf-325	234	62	.	.	PUNCT
gujaf-325	235	1	3.0	3.0	NUM
gujaf-325	235	2	research	research	NOUN
gujaf-325	235	3	methodology	methodology	NOUN
gujaf-325	235	4	and	and	CCONJ
gujaf-325	235	5	data	datum	NOUN
gujaf-325	235	6	analysis	analysis	NOUN
gujaf-325	235	7	this	this	DET
gujaf-325	235	8	study	study	NOUN
gujaf-325	235	9	adopted	adopt	VERB
gujaf-325	235	10	an	an	DET
gujaf-325	235	11	ex	ex	ADJ
gujaf-325	235	12	-	-	ADJ
gujaf-325	235	13	post	post	ADJ
gujaf-325	235	14	factor	factor	NOUN
gujaf-325	235	15	research	research	NOUN
gujaf-325	235	16	design	design	NOUN
gujaf-325	235	17	because	because	SCONJ
gujaf-325	235	18	the	the	DET
gujaf-325	235	19	study	study	NOUN
gujaf-325	235	20	examined	examine	VERB
gujaf-325	235	21	the	the	DET
gujaf-325	235	22	relationship	relationship	NOUN
gujaf-325	235	23	between	between	ADP
gujaf-325	235	24	firm	firm	ADJ
gujaf-325	235	25	characteristics	characteristic	NOUN
gujaf-325	235	26	and	and	CCONJ
gujaf-325	235	27	accruals	accrual	NOUN
gujaf-325	235	28	and	and	CCONJ
gujaf-325	235	29	real	real	ADJ
gujaf-325	235	30	earnings	earning	NOUN
gujaf-325	235	31	management	management	NOUN
gujaf-325	235	32	.	.	PUNCT
gujaf-325	236	1	secondary	secondary	ADJ
gujaf-325	236	2	data	datum	NOUN
gujaf-325	236	3	on	on	ADP
gujaf-325	236	4	both	both	CCONJ
gujaf-325	236	5	the	the	DET
gujaf-325	236	6	dependent	dependent	ADJ
gujaf-325	236	7	and	and	CCONJ
gujaf-325	236	8	independent	independent	ADJ
gujaf-325	236	9	variables	variable	NOUN
gujaf-325	236	10	were	be	AUX
gujaf-325	236	11	collected	collect	VERB
gujaf-325	236	12	from	from	ADP
gujaf-325	236	13	the	the	DET
gujaf-325	236	14	annual	annual	ADJ
gujaf-325	236	15	reports	report	NOUN
gujaf-325	236	16	of	of	ADP
gujaf-325	236	17	individual	individual	ADJ
gujaf-325	236	18	sampled	sample	VERB
gujaf-325	236	19	firms	firm	NOUN
gujaf-325	236	20	of	of	ADP
gujaf-325	236	21	listed	list	VERB
gujaf-325	236	22	manufacturing	manufacturing	NOUN
gujaf-325	236	23	firms	firm	NOUN
gujaf-325	236	24	,	,	PUNCT
gujaf-325	236	25	for	for	ADP
gujaf-325	236	26	the	the	DET
gujaf-325	236	27	period	period	NOUN
gujaf-325	236	28	of	of	ADP
gujaf-325	236	29	fifteen	fifteen	NUM
gujaf-325	236	30	years	year	NOUN
gujaf-325	236	31	(	(	PUNCT
gujaf-325	236	32	2007	2007	NUM
gujaf-325	236	33	–	–	PUNCT
gujaf-325	236	34	2021	2021	NUM
gujaf-325	236	35	)	)	PUNCT
gujaf-325	236	36	,	,	PUNCT
gujaf-325	236	37	the	the	DET
gujaf-325	236	38	data	datum	NOUN
gujaf-325	236	39	were	be	AUX
gujaf-325	236	40	analyzed	analyze	VERB
gujaf-325	236	41	using	use	VERB
gujaf-325	236	42	multiple	multiple	ADJ
gujaf-325	236	43	regression	regression	NOUN
gujaf-325	236	44	analysis	analysis	NOUN
gujaf-325	236	45	.	.	PUNCT
gujaf-325	237	1	a	a	DET
gujaf-325	237	2	filter	filter	NOUN
gujaf-325	237	3	was	be	AUX
gujaf-325	237	4	deployed	deploy	VERB
gujaf-325	237	5	in	in	ADP
gujaf-325	237	6	order	order	NOUN
gujaf-325	237	7	to	to	PART
gujaf-325	237	8	produce	produce	VERB
gujaf-325	237	9	a	a	DET
gujaf-325	237	10	criterion	criterion	NOUN
gujaf-325	237	11	that	that	PRON
gujaf-325	237	12	defines	define	VERB
gujaf-325	237	13	for	for	ADP
gujaf-325	237	14	the	the	DET
gujaf-325	237	15	study	study	NOUN
gujaf-325	237	16	’s	’s	PART
gujaf-325	237	17	purpose	purpose	NOUN
gujaf-325	237	18	.	.	PUNCT
gujaf-325	238	1	the	the	DET
gujaf-325	238	2	study	study	NOUN
gujaf-325	238	3	population	population	NOUN
gujaf-325	238	4	comprises	comprise	VERB
gujaf-325	238	5	all	all	DET
gujaf-325	238	6	the	the	DET
gujaf-325	238	7	74	74	NUM
gujaf-325	238	8	manufacturing	manufacturing	NOUN
gujaf-325	238	9	companies	company	NOUN
gujaf-325	238	10	listed	list	VERB
gujaf-325	238	11	on	on	ADP
gujaf-325	238	12	the	the	DET
gujaf-325	238	13	floor	floor	NOUN
gujaf-325	238	14	of	of	ADP
gujaf-325	238	15	the	the	DET
gujaf-325	238	16	nse	nse	NOUN
gujaf-325	238	17	.	.	PUNCT
gujaf-325	239	1	however	however	ADV
gujaf-325	239	2	,	,	PUNCT
gujaf-325	239	3	only	only	ADV
gujaf-325	239	4	forty	forty	NUM
gujaf-325	239	5	companies	company	NOUN
gujaf-325	239	6	were	be	AUX
gujaf-325	239	7	sampled	sample	VERB
gujaf-325	239	8	after	after	SCONJ
gujaf-325	239	9	the	the	DET
gujaf-325	239	10	filter	filter	NOUN
gujaf-325	239	11	used	use	VERB
gujaf-325	239	12	in	in	ADP
gujaf-325	239	13	arriving	arrive	VERB
gujaf-325	239	14	at	at	ADP
gujaf-325	239	15	the	the	DET
gujaf-325	239	16	sample	sample	NOUN
gujaf-325	239	17	all	all	DET
gujaf-325	239	18	firms	firm	NOUN
gujaf-325	239	19	must	must	AUX
gujaf-325	239	20	be	be	AUX
gujaf-325	239	21	have	have	AUX
gujaf-325	239	22	being	be	AUX
gujaf-325	239	23	in	in	ADP
gujaf-325	239	24	operation	operation	NOUN
gujaf-325	239	25	for	for	SCONJ
gujaf-325	239	26	all	all	DET
gujaf-325	239	27	the	the	DET
gujaf-325	239	28	periods	period	NOUN
gujaf-325	239	29	covered	cover	VERB
gujaf-325	239	30	(	(	PUNCT
gujaf-325	239	31	2007	2007	NUM
gujaf-325	239	32	-	-	SYM
gujaf-325	239	33	2021	2021	NUM
gujaf-325	239	34	)	)	PUNCT
gujaf-325	239	35	was	be	AUX
gujaf-325	239	36	used	use	VERB
gujaf-325	239	37	.	.	PUNCT
gujaf-325	240	1	to	to	PART
gujaf-325	240	2	investigate	investigate	VERB
gujaf-325	240	3	the	the	DET
gujaf-325	240	4	relationship	relationship	NOUN
gujaf-325	240	5	between	between	ADP
gujaf-325	240	6	the	the	DET
gujaf-325	240	7	dependent	dependent	ADJ
gujaf-325	240	8	variable	variable	NOUN
gujaf-325	240	9	(	(	PUNCT
gujaf-325	240	10	firm	firm	ADJ
gujaf-325	240	11	size(size	size(size	NOUN
gujaf-325	240	12	)	)	PUNCT
gujaf-325	240	13	,	,	PUNCT
gujaf-325	240	14	firm	firm	ADJ
gujaf-325	240	15	growth(leverage	growth(leverage	NOUN
gujaf-325	240	16	)	)	PUNCT
gujaf-325	240	17	and	and	CCONJ
gujaf-325	240	18	firm	firm	ADJ
gujaf-325	240	19	profitability	profitability	NOUN
gujaf-325	240	20	(	(	PUNCT
gujaf-325	240	21	roa	roa	NOUN
gujaf-325	240	22	)	)	PUNCT
gujaf-325	240	23	and	and	CCONJ
gujaf-325	240	24	independent	independent	ADJ
gujaf-325	240	25	variables	variable	NOUN
gujaf-325	240	26	(	(	PUNCT
gujaf-325	240	27	real	real	ADJ
gujaf-325	240	28	earnings	earning	NOUN
gujaf-325	240	29	management	management	NOUN
gujaf-325	240	30	and	and	CCONJ
gujaf-325	240	31	accrual	accrual	ADJ
gujaf-325	240	32	earnings	earning	NOUN
gujaf-325	240	33	management	management	NOUN
gujaf-325	240	34	)	)	PUNCT
gujaf-325	240	35	descriptive	descriptive	ADJ
gujaf-325	240	36	statistics	statistic	NOUN
gujaf-325	240	37	,	,	PUNCT
gujaf-325	240	38	correlation	correlation	NOUN
gujaf-325	240	39	analysis	analysis	NOUN
gujaf-325	240	40	,	,	PUNCT
gujaf-325	240	41	and	and	CCONJ
gujaf-325	240	42	inferential	inferential	ADJ
gujaf-325	240	43	statistics	statistic	NOUN
gujaf-325	240	44	will	will	AUX
gujaf-325	240	45	be	be	AUX
gujaf-325	240	46	conducted	conduct	VERB
gujaf-325	240	47	.	.	PUNCT
gujaf-325	241	1	similarly	similarly	ADV
gujaf-325	241	2	,	,	PUNCT
gujaf-325	241	3	several	several	ADJ
gujaf-325	241	4	tests	test	NOUN
gujaf-325	241	5	will	will	AUX
gujaf-325	241	6	be	be	AUX
gujaf-325	241	7	conducted	conduct	VERB
gujaf-325	241	8	to	to	PART
gujaf-325	241	9	ensure	ensure	VERB
gujaf-325	241	10	the	the	DET
gujaf-325	241	11	robustness	robustness	NOUN
gujaf-325	241	12	of	of	ADP
gujaf-325	241	13	the	the	DET
gujaf-325	241	14	data	datum	NOUN
gujaf-325	241	15	.	.	PUNCT
gujaf-325	242	1	these	these	DET
gujaf-325	242	2	tests	test	NOUN
gujaf-325	242	3	include	include	VERB
gujaf-325	242	4	a	a	DET
gujaf-325	242	5	normality	normality	NOUN
gujaf-325	242	6	test	test	NOUN
gujaf-325	242	7	to	to	PART
gujaf-325	242	8	assess	assess	VERB
gujaf-325	242	9	the	the	DET
gujaf-325	242	10	distribution	distribution	NOUN
gujaf-325	242	11	of	of	ADP
gujaf-325	242	12	the	the	DET
gujaf-325	242	13	data	datum	NOUN
gujaf-325	242	14	,	,	PUNCT
gujaf-325	242	15	evaluation	evaluation	NOUN
gujaf-325	242	16	of	of	ADP
gujaf-325	242	17	multicollinearity	multicollinearity	NOUN
gujaf-325	242	18	using	use	VERB
gujaf-325	242	19	techniques	technique	NOUN
gujaf-325	242	20	such	such	ADJ
gujaf-325	242	21	as	as	ADP
gujaf-325	242	22	variance	variance	NOUN
gujaf-325	242	23	inflation	inflation	NOUN
gujaf-325	242	24	factor	factor	NOUN
gujaf-325	242	25	(	(	PUNCT
gujaf-325	242	26	vif	vif	NOUN
gujaf-325	242	27	)	)	PUNCT
gujaf-325	242	28	and	and	CCONJ
gujaf-325	242	29	tolerance	tolerance	NOUN
gujaf-325	242	30	range	range	NOUN
gujaf-325	242	31	.	.	PUNCT
gujaf-325	243	1	these	these	DET
gujaf-325	243	2	tests	test	NOUN
gujaf-325	243	3	are	be	AUX
gujaf-325	243	4	important	important	ADJ
gujaf-325	243	5	to	to	PART
gujaf-325	243	6	assess	assess	VERB
gujaf-325	243	7	the	the	DET
gujaf-325	243	8	normality	normality	NOUN
gujaf-325	243	9	of	of	ADP
gujaf-325	243	10	the	the	DET
gujaf-325	243	11	data	datum	NOUN
gujaf-325	243	12	distribution	distribution	NOUN
gujaf-325	243	13	and	and	CCONJ
gujaf-325	243	14	identify	identify	VERB
gujaf-325	243	15	potential	potential	ADJ
gujaf-325	243	16	issues	issue	NOUN
gujaf-325	243	17	related	relate	VERB
gujaf-325	243	18	to	to	ADP
gujaf-325	243	19	multicollinearity	multicollinearity	NOUN
gujaf-325	243	20	among	among	ADP
gujaf-325	243	21	the	the	DET
gujaf-325	243	22	independent	independent	ADJ
gujaf-325	243	23	variables	variable	NOUN
gujaf-325	243	24	.	.	PUNCT
gujaf-325	244	1	gusau	gusau	ADJ
gujaf-325	244	2	journal	journal	PROPN
gujaf-325	244	3	of	of	ADP
gujaf-325	244	4	accounting	accounting	NOUN
gujaf-325	244	5	and	and	CCONJ
gujaf-325	244	6	finance	finance	NOUN
gujaf-325	244	7	,	,	PUNCT
gujaf-325	244	8	vol	vol	NOUN
gujaf-325	244	9	.	.	PROPN
gujaf-325	244	10	5	5	NUM
gujaf-325	244	11	,	,	PUNCT
gujaf-325	244	12	issue	issue	NOUN
gujaf-325	244	13	2	2	NUM
gujaf-325	244	14	,	,	PUNCT
gujaf-325	244	15	october	october	PROPN
gujaf-325	244	16	,	,	PUNCT
gujaf-325	244	17	2024	2024	NUM
gujaf-325	244	18	132	132	NUM
gujaf-325	244	19	variable	variable	ADJ
gujaf-325	244	20	measurement	measurement	NOUN
gujaf-325	244	21	and	and	CCONJ
gujaf-325	244	22	model	model	NOUN
gujaf-325	244	23	specification	specification	NOUN
gujaf-325	244	24	table	table	NOUN
gujaf-325	244	25	1	1	NUM
gujaf-325	244	26	variables	variable	NOUN
gujaf-325	244	27	measurement	measurement	NOUN
gujaf-325	244	28	variables	variable	VERB
gujaf-325	244	29	variable	variable	ADJ
gujaf-325	244	30	acronym	acronym	NOUN
gujaf-325	244	31	variable	variable	ADJ
gujaf-325	244	32	measurement	measurement	NOUN
gujaf-325	244	33	sources	source	VERB
gujaf-325	244	34	real	real	ADJ
gujaf-325	244	35	earnings	earning	NOUN
gujaf-325	244	36	management	management	NOUN
gujaf-325	244	37	rem	rem	VERB
gujaf-325	244	38	roychowdhury	roychowdhury	NOUN
gujaf-325	244	39	model	model	NOUN
gujaf-325	244	40	(	(	PUNCT
gujaf-325	244	41	2006	2006	NUM
gujaf-325	244	42	)	)	PUNCT
gujaf-325	244	43	roychowdhury	roychowdhury	NOUN
gujaf-325	244	44	(	(	PUNCT
gujaf-325	244	45	2006),omid	2006),omid	NUM
gujaf-325	244	46	(	(	PUNCT
gujaf-325	244	47	2015),moazedi	2015),moazedi	NUM
gujaf-325	244	48	&	&	CCONJ
gujaf-325	244	49	khansalar	khansalar	PROPN
gujaf-325	244	50	(	(	PUNCT
gujaf-325	244	51	2016	2016	NUM
gujaf-325	244	52	)	)	PUNCT
gujaf-325	244	53	accruals	accrual	NOUN
gujaf-325	244	54	earning	earn	VERB
gujaf-325	244	55	management	management	NOUN
gujaf-325	244	56	aem	aem	PROPN
gujaf-325	244	57	extended	extend	VERB
gujaf-325	244	58	modified	modify	VERB
gujaf-325	244	59	jones	jones	PROPN
gujaf-325	244	60	model	model	PROPN
gujaf-325	244	61	yoon	yoon	PROPN
gujaf-325	244	62	et	et	PROPN
gujaf-325	244	63	al	al	PROPN
gujaf-325	244	64	(	(	PUNCT
gujaf-325	244	65	2006	2006	NUM
gujaf-325	244	66	)	)	PUNCT
gujaf-325	245	1	yoon	yoon	PROPN
gujaf-325	245	2	et	et	PROPN
gujaf-325	245	3	al	al	PROPN
gujaf-325	245	4	,	,	PUNCT
gujaf-325	245	5	(	(	PUNCT
gujaf-325	245	6	2006	2006	NUM
gujaf-325	245	7	)	)	PUNCT
gujaf-325	245	8	and	and	CCONJ
gujaf-325	245	9	hassan	hassan	PROPN
gujaf-325	245	10	et	et	PROPN
gujaf-325	245	11	al	al	PROPN
gujaf-325	245	12	(	(	PUNCT
gujaf-325	245	13	2020	2020	NUM
gujaf-325	245	14	)	)	PUNCT
gujaf-325	245	15	firm	firm	ADJ
gujaf-325	245	16	size	size	NOUN
gujaf-325	245	17	size	size	NOUN
gujaf-325	245	18	the	the	DET
gujaf-325	245	19	natural	natural	ADJ
gujaf-325	245	20	logarithm	logarithm	NOUN
gujaf-325	245	21	of	of	ADP
gujaf-325	245	22	total	total	ADJ
gujaf-325	245	23	assets	asset	NOUN
gujaf-325	245	24	mongruta	mongruta	PROPN
gujaf-325	245	25	and	and	CCONJ
gujaf-325	245	26	winkelried	winkelrie	VERB
gujaf-325	245	27	(	(	PUNCT
gujaf-325	245	28	2020	2020	NUM
gujaf-325	245	29	)	)	PUNCT
gujaf-325	245	30	,	,	PUNCT
gujaf-325	245	31	(	(	PUNCT
gujaf-325	245	32	darmawan	darmawan	PROPN
gujaf-325	245	33	et	et	PROPN
gujaf-325	245	34	al	al	PROPN
gujaf-325	245	35	.	.	PROPN
gujaf-325	245	36	,	,	PUNCT
gujaf-325	245	37	2019	2019	NUM
gujaf-325	245	38	)	)	PUNCT
gujaf-325	245	39	firm	firm	ADJ
gujaf-325	245	40	growth	growth	NOUN
gujaf-325	245	41	lev	lev	NOUN
gujaf-325	245	42	dividing	divide	VERB
gujaf-325	245	43	total	total	ADJ
gujaf-325	245	44	debt	debt	NOUN
gujaf-325	245	45	by	by	ADP
gujaf-325	245	46	the	the	DET
gujaf-325	245	47	total	total	ADJ
gujaf-325	245	48	assets	asset	NOUN
gujaf-325	245	49	of	of	ADP
gujaf-325	245	50	the	the	DET
gujaf-325	245	51	firm	firm	NOUN
gujaf-325	245	52	hassan	hassan	PROPN
gujaf-325	245	53	,	,	PUNCT
gujaf-325	245	54	(	(	PUNCT
gujaf-325	245	55	2014	2014	NUM
gujaf-325	245	56	)	)	PUNCT
gujaf-325	245	57	firm	firm	ADJ
gujaf-325	245	58	profitability	profitability	NOUN
gujaf-325	245	59	roa	roa	PROPN
gujaf-325	245	60	net	net	ADJ
gujaf-325	245	61	income	income	NOUN
gujaf-325	245	62	divided	divide	VERB
gujaf-325	245	63	by	by	ADP
gujaf-325	245	64	the	the	DET
gujaf-325	245	65	total	total	ADJ
gujaf-325	245	66	assets	asset	NOUN
gujaf-325	245	67	of	of	ADP
gujaf-325	245	68	the	the	DET
gujaf-325	245	69	firm	firm	ADJ
gujaf-325	245	70	darmawan	darmawan	PROPN
gujaf-325	245	71	et	et	PROPN
gujaf-325	245	72	al	al	PROPN
gujaf-325	245	73	.	.	PROPN
gujaf-325	245	74	,	,	PUNCT
gujaf-325	245	75	(	(	PUNCT
gujaf-325	245	76	2019	2019	NUM
gujaf-325	245	77	)	)	PUNCT
gujaf-325	245	78	audit	audit	NOUN
gujaf-325	245	79	quality	quality	NOUN
gujaf-325	245	80	aq	aq	VERB
gujaf-325	245	81	large	large	ADJ
gujaf-325	245	82	audit	audit	NOUN
gujaf-325	245	83	firm	firm	NOUN
gujaf-325	245	84	,	,	PUNCT
gujaf-325	245	85	measured	measure	VERB
gujaf-325	245	86	by	by	ADP
gujaf-325	245	87	dichotomous	dichotomous	ADJ
gujaf-325	245	88	variable	variable	NOUN
gujaf-325	245	89	(	(	PUNCT
gujaf-325	245	90	1	1	NUM
gujaf-325	245	91	and	and	CCONJ
gujaf-325	245	92	0	0	NUM
gujaf-325	245	93	)	)	PUNCT
gujaf-325	245	94	;	;	PUNCT
gujaf-325	246	1	1	1	NUM
gujaf-325	246	2	if	if	SCONJ
gujaf-325	246	3	a	a	DET
gujaf-325	246	4	firm	firm	NOUN
gujaf-325	246	5	is	be	AUX
gujaf-325	246	6	audited	audit	VERB
gujaf-325	246	7	by	by	ADP
gujaf-325	246	8	a	a	DET
gujaf-325	246	9	big4	big4	NOUN
gujaf-325	246	10	audit	audit	NOUN
gujaf-325	246	11	firm	firm	NOUN
gujaf-325	246	12	(	(	PUNCT
gujaf-325	246	13	deloitte	deloitte	NOUN
gujaf-325	246	14	and	and	CCONJ
gujaf-325	246	15	touch	touch	NOUN
gujaf-325	246	16	,	,	PUNCT
gujaf-325	246	17	ernst	ernst	NOUN
gujaf-325	246	18	and	and	CCONJ
gujaf-325	246	19	young	young	ADJ
gujaf-325	246	20	,	,	PUNCT
gujaf-325	246	21	kpmg	kpmg	PROPN
gujaf-325	246	22	,	,	PUNCT
gujaf-325	246	23	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-325	246	24	)	)	PUNCT
gujaf-325	246	25	,	,	PUNCT
gujaf-325	246	26	and	and	CCONJ
gujaf-325	246	27	0	0	NUM
gujaf-325	246	28	otherwise	otherwise	ADV
gujaf-325	246	29	johl	johl	NOUN
gujaf-325	246	30	,	,	PUNCT
gujaf-325	246	31	jubb	jubb	PROPN
gujaf-325	246	32	and	and	CCONJ
gujaf-325	246	33	houghton	houghton	PROPN
gujaf-325	246	34	(	(	PUNCT
gujaf-325	246	35	2015	2015	NUM
gujaf-325	246	36	)	)	PUNCT
gujaf-325	246	37	,	,	PUNCT
gujaf-325	246	38	mongruta	mongruta	PROPN
gujaf-325	246	39	and	and	CCONJ
gujaf-325	246	40	winkelried	winkelrie	VERB
gujaf-325	246	41	(	(	PUNCT
gujaf-325	246	42	2019	2019	NUM
gujaf-325	246	43	)	)	PUNCT
gujaf-325	246	44	,	,	PUNCT
gujaf-325	246	45	zgarni	zgarni	PROPN
gujaf-325	246	46	&	&	CCONJ
gujaf-325	246	47	chikhaoui	chikhaoui	PROPN
gujaf-325	246	48	,	,	PUNCT
gujaf-325	246	49	(	(	PUNCT
gujaf-325	246	50	2022	2022	NUM
gujaf-325	246	51	)	)	PUNCT
gujaf-325	246	52	source	source	NOUN
gujaf-325	246	53	:	:	PUNCT
gujaf-325	246	54	author	author	NOUN
gujaf-325	246	55	’s	’s	PART
gujaf-325	246	56	compilation	compilation	NOUN
gujaf-325	246	57	2023	2023	NUM
gujaf-325	246	58	.	.	PUNCT
gujaf-325	247	1	model	model	NOUN
gujaf-325	247	2	specification	specification	NOUN
gujaf-325	247	3	the	the	DET
gujaf-325	247	4	research	research	NOUN
gujaf-325	247	5	regression	regression	NOUN
gujaf-325	247	6	model	model	NOUN
gujaf-325	247	7	is	be	AUX
gujaf-325	247	8	built	build	VERB
gujaf-325	247	9	as	as	SCONJ
gujaf-325	247	10	follows	follow	VERB
gujaf-325	247	11	;	;	PUNCT
gujaf-325	247	12	measurement	measurement	NOUN
gujaf-325	247	13	of	of	ADP
gujaf-325	247	14	real	real	ADJ
gujaf-325	247	15	earnings	earning	NOUN
gujaf-325	247	16	management	management	NOUN
gujaf-325	247	17	adapts	adapt	VERB
gujaf-325	247	18	the	the	DET
gujaf-325	247	19	rowchowdhury	rowchowdhury	NOUN
gujaf-325	247	20	(	(	PUNCT
gujaf-325	247	21	2006	2006	NUM
gujaf-325	247	22	)	)	PUNCT
gujaf-325	247	23	model	model	NOUN
gujaf-325	247	24	for	for	ADP
gujaf-325	247	25	a	a	DET
gujaf-325	247	26	panel	panel	NOUN
gujaf-325	247	27	regression	regression	NOUN
gujaf-325	247	28	,	,	PUNCT
gujaf-325	247	29	real	real	ADJ
gujaf-325	247	30	earnings	earning	NOUN
gujaf-325	247	31	management	management	NOUN
gujaf-325	247	32	is	be	AUX
gujaf-325	247	33	divided	divide	VERB
gujaf-325	247	34	into	into	ADP
gujaf-325	247	35	three	three	NUM
gujaf-325	247	36	,	,	PUNCT
gujaf-325	247	37	namely	namely	ADV
gujaf-325	247	38	;	;	PUNCT
gujaf-325	247	39	abnormal	abnormal	ADJ
gujaf-325	247	40	operating	operate	VERB
gujaf-325	247	41	cash	cash	NOUN
gujaf-325	247	42	flow	flow	NOUN
gujaf-325	247	43	,	,	PUNCT
gujaf-325	247	44	abnormal	abnormal	ADJ
gujaf-325	247	45	production	production	NOUN
gujaf-325	247	46	costs	cost	NOUN
gujaf-325	247	47	,	,	PUNCT
gujaf-325	247	48	and	and	CCONJ
gujaf-325	247	49	abnormal	abnormal	ADJ
gujaf-325	247	50	discretionary	discretionary	ADJ
gujaf-325	247	51	expenses	expense	NOUN
gujaf-325	247	52	and	and	CCONJ
gujaf-325	247	53	computed	compute	VERB
gujaf-325	247	54	individually	individually	ADV
gujaf-325	247	55	;	;	PUNCT
gujaf-325	247	56	i.	i.	NOUN
gujaf-325	247	57	the	the	DET
gujaf-325	247	58	operating	operate	VERB
gujaf-325	247	59	cash	cash	NOUN
gujaf-325	247	60	flow	flow	NOUN
gujaf-325	247	61	is	be	AUX
gujaf-325	247	62	estimated	estimate	VERB
gujaf-325	247	63	using	use	VERB
gujaf-325	247	64	the	the	DET
gujaf-325	247	65	following	following	ADJ
gujaf-325	247	66	model	model	NOUN
gujaf-325	247	67	;	;	PUNCT
gujaf-325	247	68	…	…	PUNCT
gujaf-325	247	69	…	…	PUNCT
gujaf-325	247	70	…	…	PUNCT
gujaf-325	247	71	…	…	PUNCT
gujaf-325	247	72	…	…	PUNCT
gujaf-325	247	73	…	…	PUNCT
gujaf-325	247	74	…	…	PUNCT
gujaf-325	247	75	…	…	PUNCT
gujaf-325	247	76	…	…	PUNCT
gujaf-325	247	77	…	…	PUNCT
gujaf-325	247	78	…	…	PUNCT
gujaf-325	247	79	(	(	PUNCT
gujaf-325	247	80	a	a	X
gujaf-325	247	81	)	)	PUNCT
gujaf-325	247	82	production	production	NOUN
gujaf-325	247	83	costs	cost	NOUN
gujaf-325	247	84	are	be	AUX
gujaf-325	247	85	the	the	DET
gujaf-325	247	86	sum	sum	NOUN
gujaf-325	247	87	of	of	ADP
gujaf-325	247	88	cost	cost	NOUN
gujaf-325	247	89	of	of	ADP
gujaf-325	247	90	goods	good	NOUN
gujaf-325	247	91	sold	sell	VERB
gujaf-325	247	92	with	with	ADP
gujaf-325	247	93	changes	change	NOUN
gujaf-325	247	94	in	in	ADP
gujaf-325	247	95	inventory	inventory	NOUN
gujaf-325	247	96	period	period	NOUN
gujaf-325	247	97	t.	t.	NOUN
gujaf-325	247	98	production	production	NOUN
gujaf-325	247	99	costs	cost	NOUN
gujaf-325	247	100	are	be	AUX
gujaf-325	247	101	estimated	estimate	VERB
gujaf-325	247	102	using	use	VERB
gujaf-325	247	103	the	the	DET
gujaf-325	247	104	following	following	ADJ
gujaf-325	247	105	model	model	NOUN
gujaf-325	247	106	;	;	PUNCT
gujaf-325	247	107	…	…	PUNCT
gujaf-325	247	108	…	…	PUNCT
gujaf-325	247	109	…	…	PUNCT
gujaf-325	247	110	…	…	PUNCT
gujaf-325	247	111	…	…	PUNCT
gujaf-325	247	112	.(b	.(b	SYM
gujaf-325	247	113	)	)	PUNCT
gujaf-325	247	114	gusau	gusau	ADJ
gujaf-325	247	115	journal	journal	NOUN
gujaf-325	247	116	of	of	ADP
gujaf-325	247	117	accounting	accounting	NOUN
gujaf-325	247	118	and	and	CCONJ
gujaf-325	247	119	finance	finance	NOUN
gujaf-325	247	120	,	,	PUNCT
gujaf-325	247	121	vol	vol	NOUN
gujaf-325	247	122	.	.	PROPN
gujaf-325	247	123	5	5	NUM
gujaf-325	247	124	,	,	PUNCT
gujaf-325	247	125	issue	issue	NOUN
gujaf-325	247	126	2	2	NUM
gujaf-325	247	127	,	,	PUNCT
gujaf-325	247	128	october	october	PROPN
gujaf-325	247	129	,	,	PUNCT
gujaf-325	247	130	2024	2024	NUM
gujaf-325	247	131	133	133	NUM
gujaf-325	247	132	discretionary	discretionary	ADJ
gujaf-325	247	133	expenses	expense	NOUN
gujaf-325	247	134	are	be	AUX
gujaf-325	247	135	estimated	estimate	VERB
gujaf-325	247	136	using	use	VERB
gujaf-325	247	137	the	the	DET
gujaf-325	247	138	following	following	ADJ
gujaf-325	247	139	model	model	NOUN
gujaf-325	247	140	;	;	PUNCT
gujaf-325	247	141	…	…	PUNCT
gujaf-325	247	142	…	…	PUNCT
gujaf-325	247	143	…	…	PUNCT
gujaf-325	247	144	…	…	PUNCT
gujaf-325	247	145	…	…	PUNCT
gujaf-325	247	146	…	…	PUNCT
gujaf-325	247	147	…	…	PUNCT
gujaf-325	247	148	…	…	PUNCT
gujaf-325	247	149	…	…	PUNCT
gujaf-325	247	150	…	…	PUNCT
gujaf-325	247	151	…	…	PUNCT
gujaf-325	247	152	…	…	PUNCT
gujaf-325	247	153	…	…	PUNCT
gujaf-325	247	154	.(c	.(c	NOUN
gujaf-325	247	155	)	)	PUNCT
gujaf-325	248	1	where	where	SCONJ
gujaf-325	248	2	;	;	PUNCT
gujaf-325	248	3	at-1	at-1	SYM
gujaf-325	248	4	=	=	PUNCT
gujaf-325	248	5	total	total	ADJ
gujaf-325	248	6	assets	asset	NOUN
gujaf-325	248	7	of	of	ADP
gujaf-325	248	8	firm	firm	NOUN
gujaf-325	248	9	.	.	PUNCT
gujaf-325	249	1	st	st	PROPN
gujaf-325	249	2	=	=	NOUN
gujaf-325	249	3	total	total	ADJ
gujaf-325	249	4	sales	sale	NOUN
gujaf-325	249	5	of	of	ADP
gujaf-325	249	6	firm	firm	NOUN
gujaf-325	249	7	of	of	ADP
gujaf-325	249	8	firm	firm	ADJ
gujaf-325	249	9	i	i	PRON
gujaf-325	249	10	in	in	ADP
gujaf-325	249	11	year	year	NOUN
gujaf-325	249	12	t.	t.	PROPN
gujaf-325	249	13	∆st	∆st	PUNCT
gujaf-325	250	1	=	=	PRON
gujaf-325	250	2	changes	change	NOUN
gujaf-325	250	3	in	in	ADP
gujaf-325	250	4	sales	sale	NOUN
gujaf-325	250	5	of	of	ADP
gujaf-325	250	6	firm	firm	NOUN
gujaf-325	250	7	of	of	ADP
gujaf-325	250	8	firm	firm	ADJ
gujaf-325	250	9	i	i	PRON
gujaf-325	250	10	in	in	ADP
gujaf-325	250	11	year	year	NOUN
gujaf-325	250	12	t.	t.	PROPN
gujaf-325	250	13	∆st-1	∆st-1	PROPN
gujaf-325	250	14	=	=	PUNCT
gujaf-325	250	15	changes	change	NOUN
gujaf-325	250	16	in	in	ADP
gujaf-325	250	17	firm	firm	ADJ
gujaf-325	250	18	sales	sale	NOUN
gujaf-325	250	19	of	of	ADP
gujaf-325	250	20	firm	firm	ADJ
gujaf-325	250	21	i	i	PRON
gujaf-325	250	22	in	in	ADP
gujaf-325	250	23	year	year	NOUN
gujaf-325	250	24	t	t	PROPN
gujaf-325	250	25	less	less	ADJ
gujaf-325	250	26	net	net	ADJ
gujaf-325	250	27	sales	sale	NOUN
gujaf-325	250	28	in	in	ADP
gujaf-325	250	29	t-1	t-1	PROPN
gujaf-325	250	30	.	.	PUNCT
gujaf-325	251	1	ɛ	ɛ	PROPN
gujaf-325	251	2	t	t	PROPN
gujaf-325	251	3	=	=	SYM
gujaf-325	251	4	error	error	NOUN
gujaf-325	251	5	.	.	PUNCT
gujaf-325	252	1	the	the	DET
gujaf-325	252	2	coefficients	coefficient	NOUN
gujaf-325	252	3	obtained	obtain	VERB
gujaf-325	252	4	in	in	ADP
gujaf-325	252	5	each	each	DET
gujaf-325	252	6	model	model	NOUN
gujaf-325	252	7	are	be	AUX
gujaf-325	252	8	re	re	VERB
gujaf-325	252	9	-	-	VERB
gujaf-325	252	10	entered	enter	VERB
gujaf-325	252	11	into	into	ADP
gujaf-325	252	12	the	the	DET
gujaf-325	252	13	model	model	NOUN
gujaf-325	252	14	to	to	PART
gujaf-325	252	15	obtain	obtain	VERB
gujaf-325	252	16	the	the	DET
gujaf-325	252	17	normal	normal	ADJ
gujaf-325	252	18	amount	amount	NOUN
gujaf-325	252	19	of	of	ADP
gujaf-325	252	20	operating	operate	VERB
gujaf-325	252	21	cash	cash	NOUN
gujaf-325	252	22	flow	flow	NOUN
gujaf-325	252	23	,	,	PUNCT
gujaf-325	252	24	production	production	NOUN
gujaf-325	252	25	costs	cost	NOUN
gujaf-325	252	26	,	,	PUNCT
gujaf-325	252	27	and	and	CCONJ
gujaf-325	252	28	discretionary	discretionary	ADJ
gujaf-325	252	29	expenses	expense	NOUN
gujaf-325	252	30	.	.	PUNCT
gujaf-325	253	1	then	then	ADV
gujaf-325	253	2	the	the	DET
gujaf-325	253	3	actual	actual	ADJ
gujaf-325	253	4	value	value	NOUN
gujaf-325	253	5	of	of	ADP
gujaf-325	253	6	the	the	DET
gujaf-325	253	7	operating	operate	VERB
gujaf-325	253	8	cash	cash	NOUN
gujaf-325	253	9	flow	flow	NOUN
gujaf-325	253	10	,	,	PUNCT
gujaf-325	253	11	production	production	NOUN
gujaf-325	253	12	costs	cost	NOUN
gujaf-325	253	13	,	,	PUNCT
gujaf-325	253	14	and	and	CCONJ
gujaf-325	253	15	discretionary	discretionary	ADJ
gujaf-325	253	16	expenses	expense	NOUN
gujaf-325	253	17	are	be	AUX
gujaf-325	253	18	subtracted	subtract	VERB
gujaf-325	253	19	by	by	ADP
gujaf-325	253	20	the	the	DET
gujaf-325	253	21	normal	normal	ADJ
gujaf-325	253	22	value	value	NOUN
gujaf-325	253	23	to	to	PART
gujaf-325	253	24	obtain	obtain	VERB
gujaf-325	253	25	the	the	DET
gujaf-325	253	26	abnormal	abnormal	ADJ
gujaf-325	253	27	value	value	NOUN
gujaf-325	253	28	of	of	ADP
gujaf-325	253	29	each	each	DET
gujaf-325	253	30	measurement	measurement	NOUN
gujaf-325	253	31	used	use	VERB
gujaf-325	253	32	as	as	ADP
gujaf-325	253	33	a	a	DET
gujaf-325	253	34	proxy	proxy	NOUN
gujaf-325	253	35	for	for	ADP
gujaf-325	253	36	real	real	ADJ
gujaf-325	253	37	earnings	earning	NOUN
gujaf-325	253	38	management	management	NOUN
gujaf-325	253	39	.	.	PUNCT
gujaf-325	254	1	each	each	DET
gujaf-325	254	2	value	value	NOUN
gujaf-325	254	3	is	be	AUX
gujaf-325	254	4	summed	sum	VERB
gujaf-325	254	5	according	accord	VERB
gujaf-325	254	6	to	to	ADP
gujaf-325	254	7	the	the	DET
gujaf-325	254	8	cohen	cohen	PROPN
gujaf-325	254	9	et	et	PROPN
gujaf-325	254	10	al	al	PROPN
gujaf-325	254	11	.	.	PROPN
gujaf-325	254	12	,	,	PUNCT
gujaf-325	254	13	(	(	PUNCT
gujaf-325	254	14	2008	2008	NUM
gujaf-325	254	15	)	)	PUNCT
gujaf-325	254	16	model	model	NOUN
gujaf-325	254	17	,	,	PUNCT
gujaf-325	254	18	abnormal	abnormal	ADJ
gujaf-325	254	19	operating	operate	VERB
gujaf-325	254	20	cash	cash	NOUN
gujaf-325	254	21	flows	flow	NOUN
gujaf-325	254	22	and	and	CCONJ
gujaf-325	254	23	abnormal	abnormal	ADJ
gujaf-325	254	24	discretionary	discretionary	ADJ
gujaf-325	254	25	costs	cost	NOUN
gujaf-325	254	26	are	be	AUX
gujaf-325	254	27	multiplied	multiply	VERB
gujaf-325	254	28	by	by	ADP
gujaf-325	254	29	-1	-1	INTJ
gujaf-325	254	30	to	to	PART
gujaf-325	254	31	equalize	equalize	VERB
gujaf-325	254	32	the	the	DET
gujaf-325	254	33	relationship	relationship	NOUN
gujaf-325	254	34	with	with	ADP
gujaf-325	254	35	real	real	ADJ
gujaf-325	254	36	earnings	earning	NOUN
gujaf-325	254	37	management	management	NOUN
gujaf-325	254	38	.	.	PUNCT
gujaf-325	255	1	the	the	DET
gujaf-325	255	2	real	real	ADJ
gujaf-325	255	3	earnings	earning	NOUN
gujaf-325	255	4	management	management	NOUN
gujaf-325	255	5	model	model	NOUN
gujaf-325	255	6	is	be	AUX
gujaf-325	255	7	estimated	estimate	VERB
gujaf-325	255	8	using	use	VERB
gujaf-325	255	9	the	the	DET
gujaf-325	255	10	following	follow	VERB
gujaf-325	255	11	model	model	NOUN
gujaf-325	255	12	;	;	PUNCT
gujaf-325	255	13	rem	rem	X
gujaf-325	255	14	=	=	SYM
gujaf-325	255	15	(	(	PUNCT
gujaf-325	255	16	acfo*-1	acfo*-1	PROPN
gujaf-325	255	17	)	)	PUNCT
gujaf-325	255	18	+	+	CCONJ
gujaf-325	255	19	aprod	aprod	NOUN
gujaf-325	255	20	+	+	CCONJ
gujaf-325	255	21	(	(	PUNCT
gujaf-325	255	22	adisexp*-1	adisexp*-1	PROPN
gujaf-325	255	23	)	)	PUNCT
gujaf-325	255	24	where	where	SCONJ
gujaf-325	255	25	;	;	PUNCT
gujaf-325	255	26	cfo	cfo	NOUN
gujaf-325	255	27	=	=	NOUN
gujaf-325	255	28	cash	cash	NOUN
gujaf-325	255	29	flow	flow	NOUN
gujaf-325	255	30	from	from	ADP
gujaf-325	255	31	operation	operation	NOUN
gujaf-325	255	32	firm	firm	NOUN
gujaf-325	255	33	.	.	PUNCT
gujaf-325	256	1	prod	prod	NOUN
gujaf-325	256	2	=	=	NOUN
gujaf-325	256	3	production	production	NOUN
gujaf-325	256	4	cost	cost	NOUN
gujaf-325	256	5	of	of	ADP
gujaf-325	256	6	firm	firm	NOUN
gujaf-325	256	7	.	.	PUNCT
gujaf-325	257	1	disexp	disexp	NOUN
gujaf-325	257	2	=	=	PUNCT
gujaf-325	257	3	discretionary	discretionary	ADJ
gujaf-325	257	4	expenses	expense	NOUN
gujaf-325	257	5	of	of	ADP
gujaf-325	257	6	firm	firm	NOUN
gujaf-325	257	7	.	.	PUNCT
gujaf-325	258	1	acfo	acfo	NOUN
gujaf-325	258	2	=	=	SYM
gujaf-325	258	3	abnormal	abnormal	ADJ
gujaf-325	258	4	cash	cash	NOUN
gujaf-325	258	5	flow	flow	NOUN
gujaf-325	258	6	from	from	ADP
gujaf-325	258	7	operation	operation	NOUN
gujaf-325	258	8	(	(	PUNCT
gujaf-325	258	9	a	a	NOUN
gujaf-325	258	10	)	)	PUNCT
gujaf-325	258	11	aprod	aprod	NOUN
gujaf-325	258	12	=	=	SYM
gujaf-325	258	13	abnormal	abnormal	ADJ
gujaf-325	258	14	production	production	NOUN
gujaf-325	258	15	cost	cost	NOUN
gujaf-325	258	16	(	(	PUNCT
gujaf-325	258	17	b	b	NOUN
gujaf-325	258	18	)	)	PUNCT
gujaf-325	258	19	adisexp	adisexp	NOUN
gujaf-325	258	20	=	=	PUNCT
gujaf-325	258	21	abnormal	abnormal	ADJ
gujaf-325	258	22	discretionary	discretionary	ADJ
gujaf-325	258	23	expenses	expense	NOUN
gujaf-325	258	24	(	(	PUNCT
gujaf-325	258	25	c	c	NOUN
gujaf-325	258	26	)	)	PUNCT
gujaf-325	258	27	rem	rem	X
gujaf-325	258	28	=	=	PUNCT
gujaf-325	258	29	a	a	DET
gujaf-325	258	30	combined	combine	VERB
gujaf-325	258	31	measure	measure	NOUN
gujaf-325	258	32	of	of	ADP
gujaf-325	258	33	real	real	ADJ
gujaf-325	258	34	earnings	earning	NOUN
gujaf-325	258	35	management	management	NOUN
gujaf-325	258	36	(	(	PUNCT
gujaf-325	258	37	a+b+c	a+b+c	PROPN
gujaf-325	258	38	)	)	PUNCT
gujaf-325	258	39	.	.	PUNCT
gujaf-325	259	1	the	the	DET
gujaf-325	259	2	residuals	residual	NOUN
gujaf-325	259	3	of	of	ADP
gujaf-325	259	4	roychowdhury	roychowdhury	NOUN
gujaf-325	259	5	(	(	PUNCT
gujaf-325	259	6	2006	2006	NUM
gujaf-325	259	7	)	)	PUNCT
gujaf-325	259	8	model	model	NOUN
gujaf-325	259	9	of	of	ADP
gujaf-325	259	10	production	production	NOUN
gujaf-325	259	11	cost	cost	NOUN
gujaf-325	259	12	after	after	ADP
gujaf-325	259	13	inserting	insert	VERB
gujaf-325	259	14	the	the	DET
gujaf-325	259	15	sampled	sample	VERB
gujaf-325	259	16	firm	firm	NOUN
gujaf-325	259	17	’s	’s	PART
gujaf-325	259	18	data	datum	NOUN
gujaf-325	259	19	represents	represent	VERB
gujaf-325	259	20	rem	rem	NOUN
gujaf-325	259	21	.	.	PUNCT
gujaf-325	260	1	the	the	DET
gujaf-325	260	2	residual	residual	ADJ
gujaf-325	260	3	determines	determine	VERB
gujaf-325	260	4	the	the	DET
gujaf-325	260	5	level	level	NOUN
gujaf-325	260	6	of	of	ADP
gujaf-325	260	7	manipulation	manipulation	NOUN
gujaf-325	260	8	,	,	PUNCT
gujaf-325	260	9	the	the	PRON
gujaf-325	260	10	larger	large	ADJ
gujaf-325	260	11	the	the	DET
gujaf-325	260	12	residuals	residual	NOUN
gujaf-325	260	13	,	,	PUNCT
gujaf-325	260	14	the	the	PRON
gujaf-325	260	15	higher	high	ADJ
gujaf-325	260	16	the	the	DET
gujaf-325	260	17	manipulations	manipulation	NOUN
gujaf-325	260	18	vice	vice	ADV
gujaf-325	260	19	versa	versa	ADV
gujaf-325	260	20	.	.	PUNCT
gujaf-325	261	1	the	the	DET
gujaf-325	261	2	residual	residual	ADJ
gujaf-325	261	3	determines	determine	VERB
gujaf-325	261	4	the	the	DET
gujaf-325	261	5	level	level	NOUN
gujaf-325	261	6	of	of	ADP
gujaf-325	261	7	manipulation	manipulation	NOUN
gujaf-325	261	8	,	,	PUNCT
gujaf-325	261	9	the	the	PRON
gujaf-325	261	10	larger	large	ADJ
gujaf-325	261	11	the	the	DET
gujaf-325	261	12	residuals	residual	NOUN
gujaf-325	261	13	,	,	PUNCT
gujaf-325	261	14	the	the	PRON
gujaf-325	261	15	higher	high	ADJ
gujaf-325	261	16	the	the	DET
gujaf-325	261	17	manipulations	manipulation	NOUN
gujaf-325	261	18	vice	vice	ADV
gujaf-325	261	19	versa	versa	ADV
gujaf-325	261	20	.	.	PUNCT
gujaf-325	262	1	measurement	measurement	NOUN
gujaf-325	262	2	of	of	ADP
gujaf-325	262	3	accruals	accrual	NOUN
gujaf-325	262	4	earnings	earning	NOUN
gujaf-325	262	5	management	management	NOUN
gujaf-325	262	6	in	in	ADP
gujaf-325	262	7	line	line	NOUN
gujaf-325	262	8	with	with	ADP
gujaf-325	262	9	previous	previous	ADJ
gujaf-325	262	10	studies	study	NOUN
gujaf-325	262	11	such	such	ADJ
gujaf-325	262	12	as	as	ADP
gujaf-325	262	13	al	al	PROPN
gujaf-325	262	14	areeni	areeni	PROPN
gujaf-325	262	15	&	&	CCONJ
gujaf-325	262	16	aljuidi	aljuidi	PROPN
gujaf-325	262	17	(	(	PUNCT
gujaf-325	262	18	2014	2014	NUM
gujaf-325	262	19	)	)	PUNCT
gujaf-325	262	20	and	and	CCONJ
gujaf-325	262	21	el	el	PROPN
gujaf-325	262	22	madbouly	madbouly	PROPN
gujaf-325	262	23	,	,	PUNCT
gujaf-325	262	24	(	(	PUNCT
gujaf-325	262	25	2021	2021	NUM
gujaf-325	262	26	)	)	PUNCT
gujaf-325	262	27	which	which	PRON
gujaf-325	262	28	is	be	AUX
gujaf-325	262	29	derived	derive	VERB
gujaf-325	262	30	by	by	ADP
gujaf-325	262	31	the	the	DET
gujaf-325	262	32	yoon	yoon	PROPN
gujaf-325	262	33	,	,	PUNCT
gujaf-325	262	34	miller	miller	PROPN
gujaf-325	262	35	&	&	CCONJ
gujaf-325	262	36	jirapon	jirapon	PROPN
gujaf-325	262	37	(	(	PUNCT
gujaf-325	262	38	2006	2006	NUM
gujaf-325	262	39	)	)	PUNCT
gujaf-325	262	40	model	model	NOUN
gujaf-325	262	41	to	to	PART
gujaf-325	262	42	estimate	estimate	VERB
gujaf-325	262	43	discretionary	discretionary	ADJ
gujaf-325	262	44	accruals	accrual	NOUN
gujaf-325	262	45	.	.	PUNCT
gujaf-325	263	1	it	it	PRON
gujaf-325	263	2	is	be	AUX
gujaf-325	263	3	also	also	ADV
gujaf-325	263	4	known	know	VERB
gujaf-325	263	5	as	as	ADP
gujaf-325	263	6	extended	extend	VERB
gujaf-325	263	7	modified	modify	VERB
gujaf-325	263	8	jones	jones	PROPN
gujaf-325	263	9	model	model	PROPN
gujaf-325	263	10	,	,	PUNCT
gujaf-325	263	11	thus	thus	ADV
gujaf-325	263	12	expressed	express	VERB
gujaf-325	263	13	in	in	ADP
gujaf-325	263	14	the	the	DET
gujaf-325	263	15	equation	equation	NOUN
gujaf-325	263	16	below	below	ADV
gujaf-325	263	17	;	;	PUNCT
gujaf-325	264	1	dait	dait	NOUN
gujaf-325	264	2	=	=	PUNCT
gujaf-325	265	1	𝑇𝐴𝑖𝑅𝐸𝑉𝑖	𝑇𝐴𝑖𝑅𝐸𝑉𝑖	PROPN
gujaf-325	265	2	+	+	CCONJ
gujaf-325	265	3	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	VERB
gujaf-325	265	4	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-325	265	5	+	+	PUNCT
gujaf-325	265	6	+	+	CCONJ
gujaf-325	265	7	𝛽2−(∆𝐸𝑋𝑃𝑖	𝛽2−(∆𝐸𝑋𝑃𝑖	PRON
gujaf-325	265	8	−	−	PROPN
gujaf-325	265	9	∆𝑃𝐴𝑌𝑖	∆𝑃𝐴𝑌𝑖	PROPN
gujaf-325	265	10	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-325	266	1	+	+	CCONJ
gujaf-325	266	2	𝛽3−(∆𝐷𝐸𝑃𝑖	𝛽3−(∆𝐷𝐸𝑃𝑖	PROPN
gujaf-325	266	3	−	−	PROPN
gujaf-325	266	4	∆𝑃𝐸𝑁𝑖	∆𝑃𝐸𝑁𝑖	NUM
gujaf-325	266	5	)	)	PUNCT
gujaf-325	266	6	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-325	266	7	…	…	PUNCT
gujaf-325	266	8	…	…	PUNCT
gujaf-325	266	9	…	…	PUNCT
gujaf-325	266	10	.(d	.(d	NUM
gujaf-325	266	11	)	)	PUNCT
gujaf-325	267	1	where	where	SCONJ
gujaf-325	267	2	;	;	PUNCT
gujaf-325	267	3	ta	ta	X
gujaf-325	267	4	(	(	PUNCT
gujaf-325	267	5	total	total	ADJ
gujaf-325	267	6	accruals	accrual	NOUN
gujaf-325	267	7	)	)	PUNCT
gujaf-325	268	1	=	=	PUNCT
gujaf-325	268	2	accounting	accounting	NOUN
gujaf-325	268	3	earnings	earning	NOUN
gujaf-325	268	4	–	–	PUNCT
gujaf-325	268	5	cfo	cfo	NOUN
gujaf-325	268	6	∆rev	∆rev	X
gujaf-325	268	7	=	=	SYM
gujaf-325	268	8	changes	change	NOUN
gujaf-325	268	9	in	in	ADP
gujaf-325	268	10	net	net	ADJ
gujaf-325	268	11	sales	sale	NOUN
gujaf-325	268	12	revenue	revenue	NOUN
gujaf-325	268	13	∆rec	∆rec	NOUN
gujaf-325	269	1	=	=	PRON
gujaf-325	269	2	changes	change	NOUN
gujaf-325	269	3	in	in	ADP
gujaf-325	269	4	trade	trade	NOUN
gujaf-325	269	5	receivables	receivables	NOUN
gujaf-325	269	6	∆exp	∆exp	NOUN
gujaf-325	269	7	=	=	PUNCT
gujaf-325	269	8	changes	change	NOUN
gujaf-325	269	9	in	in	ADP
gujaf-325	269	10	sum	sum	NOUN
gujaf-325	269	11	of	of	ADP
gujaf-325	269	12	cost	cost	NOUN
gujaf-325	269	13	of	of	ADP
gujaf-325	269	14	goods	good	NOUN
gujaf-325	269	15	sold	sell	VERB
gujaf-325	269	16	and	and	CCONJ
gujaf-325	269	17	selling	selling	NOUN
gujaf-325	269	18	&	&	CCONJ
gujaf-325	269	19	general	general	ADJ
gujaf-325	269	20	administrative	administrative	ADJ
gujaf-325	269	21	expenses	expense	NOUN
gujaf-325	269	22	excluding	exclude	VERB
gujaf-325	269	23	non	non	ADJ
gujaf-325	269	24	-	-	ADJ
gujaf-325	269	25	cash	cash	ADJ
gujaf-325	269	26	expenses	expense	NOUN
gujaf-325	269	27	.	.	PUNCT
gujaf-325	270	1	∆pay	∆pay	X
gujaf-325	271	1	=	=	SYM
gujaf-325	271	2	changes	change	NOUN
gujaf-325	271	3	in	in	ADP
gujaf-325	271	4	trade	trade	NOUN
gujaf-325	271	5	payables	payable	NOUN
gujaf-325	271	6	gusau	gusau	ADJ
gujaf-325	271	7	journal	journal	NOUN
gujaf-325	271	8	of	of	ADP
gujaf-325	271	9	accounting	accounting	NOUN
gujaf-325	271	10	and	and	CCONJ
gujaf-325	271	11	finance	finance	NOUN
gujaf-325	271	12	,	,	PUNCT
gujaf-325	271	13	vol	vol	NOUN
gujaf-325	271	14	.	.	PROPN
gujaf-325	271	15	5	5	NUM
gujaf-325	271	16	,	,	PUNCT
gujaf-325	271	17	issue	issue	NOUN
gujaf-325	271	18	2	2	NUM
gujaf-325	271	19	,	,	PUNCT
gujaf-325	271	20	october	october	PROPN
gujaf-325	271	21	,	,	PUNCT
gujaf-325	271	22	2024	2024	NUM
gujaf-325	271	23	134	134	NUM
gujaf-325	271	24	dep	dep	NOUN
gujaf-325	271	25	=	=	NOUN
gujaf-325	271	26	depreciation	depreciation	NOUN
gujaf-325	271	27	expenses	expense	NOUN
gujaf-325	271	28	pen	pen	NOUN
gujaf-325	271	29	=	=	PUNCT
gujaf-325	271	30	retirement	retirement	NOUN
gujaf-325	271	31	benefits	benefit	NOUN
gujaf-325	271	32	expenses	expense	VERB
gujaf-325	271	33	∆	∆	NOUN
gujaf-325	271	34	=	=	SYM
gujaf-325	271	35	change	change	NOUN
gujaf-325	271	36	operator	operator	NOUN
gujaf-325	271	37	𝐷𝐴𝑖	𝐷𝐴𝑖	NOUN
gujaf-325	271	38	=	=	PUNCT
gujaf-325	271	39	𝑇𝐴𝑖/𝑅𝐸𝑉𝑛	𝑇𝐴𝑖/𝑅𝐸𝑉𝑛	PROPN
gujaf-325	271	40	−	−	PROPN
gujaf-325	272	1	[	[	PUNCT
gujaf-325	272	2	𝛽0	𝛽0	NOUN
gujaf-325	272	3	+	+	CCONJ
gujaf-325	272	4	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	NOUN
gujaf-325	272	5	𝑅𝐸𝑉𝑖	𝑅𝐸𝑉𝑖	NOUN
gujaf-325	272	6	+	+	CCONJ
gujaf-325	273	1	+	+	CCONJ
gujaf-325	273	2	𝛽2−(∆𝐸𝑋𝑃𝑖	𝛽2−(∆𝐸𝑋𝑃𝑖	PRON
gujaf-325	273	3	−	−	PRON
gujaf-325	273	4	∆𝑃𝐴𝑌𝑖	∆𝑃𝐴𝑌𝑖	PROPN
gujaf-325	273	5	𝑅𝐸𝑉𝑖	𝑅𝐸𝑉𝑖	NOUN
gujaf-325	273	6	+	+	CCONJ
gujaf-325	273	7	𝛽3−(∆𝐷𝐸𝑃𝑖	𝛽3−(∆𝐷𝐸𝑃𝑖	PRON
gujaf-325	273	8	−	−	NOUN
gujaf-325	273	9	∆𝑃𝐸𝑁𝑖	∆𝑃𝐸𝑁𝑖	NUM
gujaf-325	273	10	)	)	PUNCT
gujaf-325	273	11	𝑅𝐸𝑉𝑖	𝑅𝐸𝑉𝑖	PROPN
gujaf-325	273	12	]	]	PUNCT
gujaf-325	273	13	here	here	ADV
gujaf-325	273	14	β0	β0	PROPN
gujaf-325	273	15	(	(	PUNCT
gujaf-325	273	16	d	d	NOUN
gujaf-325	273	17	)	)	PUNCT
gujaf-325	273	18	represents	represent	VERB
gujaf-325	273	19	the	the	DET
gujaf-325	273	20	estimated	estimated	ADJ
gujaf-325	273	21	coefficient	coefficient	NOUN
gujaf-325	273	22	of	of	ADP
gujaf-325	273	23	βk	βk	NOUN
gujaf-325	273	24	.	.	PUNCT
gujaf-325	274	1	the	the	DET
gujaf-325	274	2	da	da	PROPN
gujaf-325	274	3	obtained	obtain	VERB
gujaf-325	274	4	represents	represent	VERB
gujaf-325	274	5	the	the	DET
gujaf-325	274	6	differences	difference	NOUN
gujaf-325	274	7	between	between	ADP
gujaf-325	274	8	actual	actual	ADJ
gujaf-325	274	9	total	total	ADJ
gujaf-325	274	10	accruals	accrual	NOUN
gujaf-325	274	11	and	and	CCONJ
gujaf-325	274	12	the	the	DET
gujaf-325	274	13	expected	expect	VERB
gujaf-325	274	14	including	include	VERB
gujaf-325	274	15	depreciation	depreciation	NOUN
gujaf-325	274	16	and	and	CCONJ
gujaf-325	274	17	retirement	retirement	NOUN
gujaf-325	274	18	benefits	benefit	NOUN
gujaf-325	274	19	the	the	DET
gujaf-325	274	20	explanatory	explanatory	ADJ
gujaf-325	274	21	variable	variable	NOUN
gujaf-325	274	22	b0	b0	NOUN
gujaf-325	274	23	represents	represent	VERB
gujaf-325	274	24	changes	change	NOUN
gujaf-325	274	25	in	in	ADP
gujaf-325	274	26	cash	cash	NOUN
gujaf-325	274	27	revenue	revenue	NOUN
gujaf-325	274	28	by	by	ADP
gujaf-325	274	29	subtracting	subtract	VERB
gujaf-325	274	30	changes	change	NOUN
gujaf-325	274	31	in	in	ADP
gujaf-325	274	32	receivables	receivables	NOUN
gujaf-325	274	33	from	from	ADP
gujaf-325	274	34	changes	change	NOUN
gujaf-325	274	35	in	in	ADP
gujaf-325	274	36	revenue	revenue	NOUN
gujaf-325	274	37	.	.	PUNCT
gujaf-325	275	1	the	the	DET
gujaf-325	275	2	second	second	ADJ
gujaf-325	275	3	explanatory	explanatory	ADJ
gujaf-325	275	4	variable	variable	ADJ
gujaf-325	275	5	bi	bi	NOUN
gujaf-325	275	6	stand	stand	NOUN
gujaf-325	275	7	for	for	ADP
gujaf-325	275	8	the	the	DET
gujaf-325	275	9	changes	change	NOUN
gujaf-325	275	10	in	in	ADP
gujaf-325	275	11	cash	cash	NOUN
gujaf-325	275	12	expenses	expense	NOUN
gujaf-325	275	13	the	the	DET
gujaf-325	275	14	last	last	ADJ
gujaf-325	275	15	β3	β3	NOUN
gujaf-325	275	16	and	and	CCONJ
gujaf-325	275	17	third	third	ADJ
gujaf-325	275	18	β2	β2	NOUN
gujaf-325	275	19	associates	associate	VERB
gujaf-325	275	20	non	non	ADJ
gujaf-325	275	21	-	-	ADJ
gujaf-325	275	22	cash	cash	ADJ
gujaf-325	275	23	expenses	expense	NOUN
gujaf-325	275	24	with	with	ADP
gujaf-325	275	25	non	non	ADJ
gujaf-325	275	26	-	-	ADJ
gujaf-325	275	27	current	current	ADJ
gujaf-325	275	28	accruals	accrual	NOUN
gujaf-325	275	29	where	where	SCONJ
gujaf-325	275	30	non	non	ADJ
gujaf-325	275	31	discretional	discretional	ADJ
gujaf-325	275	32	level	level	NOUN
gujaf-325	275	33	of	of	ADP
gujaf-325	275	34	noncash	noncash	NOUN
gujaf-325	275	35	expenses	expense	NOUN
gujaf-325	275	36	is	be	AUX
gujaf-325	275	37	characterized	characterize	VERB
gujaf-325	275	38	by	by	ADP
gujaf-325	275	39	depreciation	depreciation	NOUN
gujaf-325	275	40	and	and	CCONJ
gujaf-325	275	41	retirement	retirement	NOUN
gujaf-325	275	42	benefit	benefit	NOUN
gujaf-325	275	43	.	.	PUNCT
gujaf-325	276	1	thus	thus	ADV
gujaf-325	276	2	,	,	PUNCT
gujaf-325	276	3	aem	aem	PROPN
gujaf-325	276	4	is	be	AUX
gujaf-325	276	5	measured	measure	VERB
gujaf-325	276	6	by	by	ADP
gujaf-325	276	7	the	the	DET
gujaf-325	276	8	da	da	PROPN
gujaf-325	276	9	obtained	obtain	VERB
gujaf-325	276	10	in	in	ADP
gujaf-325	276	11	the	the	DET
gujaf-325	276	12	equation	equation	NOUN
gujaf-325	276	13	above	above	ADV
gujaf-325	276	14	,	,	PUNCT
gujaf-325	276	15	hence	hence	ADV
gujaf-325	276	16	the	the	DET
gujaf-325	276	17	two	two	NUM
gujaf-325	276	18	multiple	multiple	ADJ
gujaf-325	276	19	regressions	regression	NOUN
gujaf-325	276	20	for	for	ADP
gujaf-325	276	21	the	the	DET
gujaf-325	276	22	study	study	NOUN
gujaf-325	276	23	;	;	PUNCT
gujaf-325	276	24	rem	rem	X
gujaf-325	276	25	=	=	SYM
gujaf-325	276	26	β1fszit	β1fszit	PROPN
gujaf-325	276	27	+	+	CCONJ
gujaf-325	276	28	β2levit	β2levit	VERB
gujaf-325	276	29	+	+	X
gujaf-325	276	30	β3roait+	β3roait+	X
gujaf-325	276	31	β4aqit+	β4aqit+	ADP
gujaf-325	276	32	ɛ------------------(1	ɛ------------------(1	PROPN
gujaf-325	276	33	)	)	PUNCT
gujaf-325	276	34	aem	aem	PROPN
gujaf-325	276	35	=	=	SYM
gujaf-325	276	36	β1fszit	β1fszit	PROPN
gujaf-325	276	37	+	+	CCONJ
gujaf-325	276	38	β2levit	β2levit	VERB
gujaf-325	276	39	+	+	X
gujaf-325	276	40	β3roait+	β3roait+	NUM
gujaf-325	276	41	β4aqit+	β4aqit+	X
gujaf-325	276	42	ɛ	ɛ	PROPN
gujaf-325	276	43	--------------------(2	--------------------(2	PROPN
gujaf-325	276	44	)	)	PUNCT
gujaf-325	276	45	where	where	SCONJ
gujaf-325	276	46	,	,	PUNCT
gujaf-325	276	47	rem	rem	PRON
gujaf-325	276	48	=	=	SYM
gujaf-325	276	49	real	real	ADJ
gujaf-325	276	50	earnings	earning	NOUN
gujaf-325	276	51	management	management	NOUN
gujaf-325	276	52	of	of	ADP
gujaf-325	276	53	firm	firm	ADJ
gujaf-325	276	54	i	i	PRON
gujaf-325	276	55	in	in	ADP
gujaf-325	276	56	year	year	NOUN
gujaf-325	276	57	t	t	PROPN
gujaf-325	276	58	aem	aem	PROPN
gujaf-325	277	1	=	=	PUNCT
gujaf-325	277	2	accruals	accrual	NOUN
gujaf-325	277	3	earnings	earning	NOUN
gujaf-325	277	4	management	management	NOUN
gujaf-325	277	5	of	of	ADP
gujaf-325	277	6	firm	firm	ADJ
gujaf-325	277	7	i	i	PRON
gujaf-325	277	8	in	in	ADP
gujaf-325	277	9	year	year	NOUN
gujaf-325	277	10	t	t	PROPN
gujaf-325	277	11	fsz	fsz	NOUN
gujaf-325	277	12	=	=	SYM
gujaf-325	277	13	natural	natural	ADJ
gujaf-325	277	14	logarithm	logarithm	NOUN
gujaf-325	277	15	of	of	ADP
gujaf-325	277	16	total	total	ADJ
gujaf-325	277	17	assets	asset	NOUN
gujaf-325	277	18	i	i	PRON
gujaf-325	277	19	in	in	ADP
gujaf-325	277	20	year	year	NOUN
gujaf-325	277	21	t	t	NOUN
gujaf-325	277	22	lev	lev	NOUN
gujaf-325	277	23	=	=	SYM
gujaf-325	277	24	firm	firm	NOUN
gujaf-325	277	25	debt	debt	NOUN
gujaf-325	277	26	ratio	ratio	NOUN
gujaf-325	277	27	i	i	PRON
gujaf-325	277	28	in	in	ADP
gujaf-325	277	29	year	year	NOUN
gujaf-325	277	30	t	t	PROPN
gujaf-325	277	31	roa	roa	PROPN
gujaf-325	277	32	=	=	PRON
gujaf-325	277	33	return	return	VERB
gujaf-325	277	34	on	on	ADP
gujaf-325	277	35	asset	asset	NOUN
gujaf-325	277	36	ratio	ratio	NOUN
gujaf-325	277	37	i	i	PRON
gujaf-325	277	38	in	in	ADP
gujaf-325	277	39	year	year	NOUN
gujaf-325	277	40	t	t	PROPN
gujaf-325	277	41	aq	aq	NOUN
gujaf-325	277	42	=	=	VERB
gujaf-325	277	43	audit	audit	NOUN
gujaf-325	277	44	quality	quality	NOUN
gujaf-325	277	45	of	of	ADP
gujaf-325	277	46	firm	firm	ADJ
gujaf-325	277	47	i	i	PRON
gujaf-325	277	48	in	in	ADP
gujaf-325	277	49	year	year	NOUN
gujaf-325	277	50	t	t	PROPN
gujaf-325	277	51	ɛ	ɛ	PROPN
gujaf-325	277	52	=	=	NOUN
gujaf-325	277	53	error	error	NOUN
gujaf-325	277	54	.	.	PUNCT
gujaf-325	278	1	table	table	NOUN
gujaf-325	279	1	2	2	NUM
gujaf-325	279	2	:	:	PUNCT
gujaf-325	279	3	descriptive	descriptive	ADJ
gujaf-325	279	4	statistics	statistic	NOUN
gujaf-325	279	5	of	of	ADP
gujaf-325	279	6	the	the	DET
gujaf-325	279	7	variables	variable	NOUN
gujaf-325	279	8	variables	variable	NOUN
gujaf-325	279	9	rem	rem	VERB
gujaf-325	279	10	aem	aem	PROPN
gujaf-325	279	11	roa	roa	PROPN
gujaf-325	279	12	lev	lev	PROPN
gujaf-325	279	13	fsz	fsz	PROPN
gujaf-325	279	14	aq	aq	PROPN
gujaf-325	279	15	mean	mean	PROPN
gujaf-325	279	16	.0644	.0644	PROPN
gujaf-325	280	1	.5824	.5824	PROPN
gujaf-325	280	2	.0046	.0046	PROPN
gujaf-325	280	3	.6059	.6059	PROPN
gujaf-325	281	1	7.0730	7.0730	NUM
gujaf-325	281	2	.7078	.7078	PROPN
gujaf-325	281	3	min	min	PROPN
gujaf-325	281	4	.0008	.0008	PROPN
gujaf-325	281	5	01	01	NUM
gujaf-325	281	6	-.18	-.18	PUNCT
gujaf-325	281	7	.2809	.2809	NOUN
gujaf-325	282	1	.9010	.9010	PROPN
gujaf-325	282	2	0	0	NUM
gujaf-325	283	1	max	max	PROPN
gujaf-325	283	2	3.0383	3.0383	NUM
gujaf-325	283	3	6.84	6.84	NUM
gujaf-325	283	4	.1089	.1089	NOUN
gujaf-325	283	5	3.058	3.058	NUM
gujaf-325	283	6	9.38	9.38	NUM
gujaf-325	283	7	1	1	NUM
gujaf-325	283	8	std	std	NOUN
gujaf-325	283	9	dev	dev	NOUN
gujaf-325	283	10	.1944	.1944	PROPN
gujaf-325	283	11	.6508	.6508	PROPN
gujaf-325	283	12	.0146	.0146	PROPN
gujaf-325	284	1	.2810	.2810	PUNCT
gujaf-325	285	1	.9010	.9010	PROPN
gujaf-325	285	2	.4552	.4552	PROPN
gujaf-325	285	3	skewness	skewness	NOUN
gujaf-325	285	4	11.4639	11.4639	NUM
gujaf-325	285	5	4.8113	4.8113	NUM
gujaf-325	285	6	-3.0618	-3.0618	NUM
gujaf-325	285	7	3.1594	3.1594	NUM
gujaf-325	285	8	.1798	.1798	NOUN
gujaf-325	285	9	-.9140	-.9140	PUNCT
gujaf-325	285	10	kurtosis	kurtosis	VERB
gujaf-325	285	11	150.4056	150.4056	NUM
gujaf-325	285	12	37.1090	37.1090	NUM
gujaf-325	285	13	50.9784	50.9784	NUM
gujaf-325	285	14	20.1918	20.1918	NUM
gujaf-325	285	15	2.2311	2.2311	NUM
gujaf-325	285	16	1.8353	1.8353	NUM
gujaf-325	285	17	source	source	NOUN
gujaf-325	285	18	:	:	PUNCT
gujaf-325	285	19	stata	stata	NOUN
gujaf-325	285	20	output	output	NOUN
gujaf-325	285	21	(	(	PUNCT
gujaf-325	285	22	2023	2023	NUM
gujaf-325	285	23	)	)	PUNCT
gujaf-325	285	24	.	.	PUNCT
gujaf-325	286	1	gusau	gusau	PROPN
gujaf-325	286	2	journal	journal	PROPN
gujaf-325	286	3	of	of	ADP
gujaf-325	286	4	accounting	accounting	NOUN
gujaf-325	286	5	and	and	CCONJ
gujaf-325	286	6	finance	finance	NOUN
gujaf-325	286	7	,	,	PUNCT
gujaf-325	286	8	vol	vol	NOUN
gujaf-325	286	9	.	.	PROPN
gujaf-325	286	10	5	5	NUM
gujaf-325	286	11	,	,	PUNCT
gujaf-325	286	12	issue	issue	NOUN
gujaf-325	286	13	2	2	NUM
gujaf-325	286	14	,	,	PUNCT
gujaf-325	286	15	october	october	PROPN
gujaf-325	286	16	,	,	PUNCT
gujaf-325	286	17	2024	2024	NUM
gujaf-325	286	18	135	135	NUM
gujaf-325	286	19	the	the	DET
gujaf-325	286	20	descriptive	descriptive	ADJ
gujaf-325	286	21	statistics	statistic	NOUN
gujaf-325	286	22	which	which	PRON
gujaf-325	286	23	gave	give	VERB
gujaf-325	286	24	a	a	DET
gujaf-325	286	25	description	description	NOUN
gujaf-325	286	26	of	of	ADP
gujaf-325	286	27	features	feature	NOUN
gujaf-325	286	28	of	of	ADP
gujaf-325	286	29	data	datum	NOUN
gujaf-325	286	30	and	and	CCONJ
gujaf-325	286	31	variables	variable	NOUN
gujaf-325	286	32	in	in	ADP
gujaf-325	286	33	the	the	DET
gujaf-325	286	34	work	work	NOUN
gujaf-325	286	35	are	be	AUX
gujaf-325	286	36	presented	present	VERB
gujaf-325	286	37	in	in	ADP
gujaf-325	286	38	table	table	NOUN
gujaf-325	286	39	2	2	NUM
gujaf-325	286	40	.	.	PUNCT
gujaf-325	287	1	the	the	DET
gujaf-325	287	2	statistics	statistic	NOUN
gujaf-325	287	3	are	be	AUX
gujaf-325	287	4	minimum	minimum	ADJ
gujaf-325	287	5	,	,	PUNCT
gujaf-325	287	6	maximum	maximum	ADJ
gujaf-325	287	7	,	,	PUNCT
gujaf-325	287	8	mean	mean	ADJ
gujaf-325	287	9	and	and	CCONJ
gujaf-325	287	10	standard	standard	ADJ
gujaf-325	287	11	deviation	deviation	NOUN
gujaf-325	287	12	.	.	PUNCT
gujaf-325	288	1	the	the	DET
gujaf-325	288	2	mean	mean	NOUN
gujaf-325	288	3	shows	show	VERB
gujaf-325	288	4	the	the	DET
gujaf-325	288	5	average	average	ADJ
gujaf-325	288	6	and	and	CCONJ
gujaf-325	288	7	standard	standard	ADJ
gujaf-325	288	8	deviation	deviation	NOUN
gujaf-325	288	9	represents	represent	VERB
gujaf-325	288	10	the	the	DET
gujaf-325	288	11	degree	degree	NOUN
gujaf-325	288	12	of	of	ADP
gujaf-325	288	13	dispersion	dispersion	NOUN
gujaf-325	288	14	.	.	PUNCT
gujaf-325	289	1	the	the	DET
gujaf-325	289	2	roa	roa	NOUN
gujaf-325	289	3	has	have	VERB
gujaf-325	289	4	an	an	DET
gujaf-325	289	5	average	average	NOUN
gujaf-325	289	6	of	of	ADP
gujaf-325	289	7	4,600,000	4,600,000	NUM
gujaf-325	289	8	a	a	DET
gujaf-325	289	9	minimum	minimum	NOUN
gujaf-325	289	10	of	of	ADP
gujaf-325	289	11	-180,000,000	-180,000,000	PROPN
gujaf-325	289	12	and	and	CCONJ
gujaf-325	289	13	a	a	DET
gujaf-325	289	14	maximum	maximum	NOUN
gujaf-325	289	15	of	of	ADP
gujaf-325	289	16	1,089,000,000	1,089,000,000	NUM
gujaf-325	289	17	.	.	PUNCT
gujaf-325	290	1	the	the	DET
gujaf-325	290	2	standard	standard	ADJ
gujaf-325	290	3	deviation	deviation	NOUN
gujaf-325	290	4	is	be	AUX
gujaf-325	290	5	0.1462	0.1462	NUM
gujaf-325	290	6	;	;	PUNCT
gujaf-325	290	7	skewness	skewness	NOUN
gujaf-325	290	8	is	be	AUX
gujaf-325	290	9	-3.0618	-3.0618	NUM
gujaf-325	290	10	and	and	CCONJ
gujaf-325	290	11	a	a	DET
gujaf-325	290	12	kurtosis	kurtosis	NOUN
gujaf-325	290	13	of	of	ADP
gujaf-325	290	14	50.9783	50.9783	NUM
gujaf-325	290	15	.	.	PUNCT
gujaf-325	291	1	furthermore	furthermore	ADV
gujaf-325	291	2	,	,	PUNCT
gujaf-325	291	3	it	it	PRON
gujaf-325	291	4	reveals	reveal	VERB
gujaf-325	291	5	that	that	SCONJ
gujaf-325	291	6	the	the	DET
gujaf-325	291	7	average	average	ADJ
gujaf-325	291	8	value	value	NOUN
gujaf-325	291	9	of	of	ADP
gujaf-325	291	10	leverage	leverage	NOUN
gujaf-325	291	11	(	(	PUNCT
gujaf-325	291	12	lev	lev	NOUN
gujaf-325	291	13	)	)	PUNCT
gujaf-325	291	14	is	be	AUX
gujaf-325	291	15	n6,058,000	n6,058,000	PROPN
gujaf-325	291	16	with	with	ADP
gujaf-325	291	17	a	a	DET
gujaf-325	291	18	minimum	minimum	ADJ
gujaf-325	291	19	value	value	NOUN
gujaf-325	291	20	of	of	ADP
gujaf-325	291	21	n1,242,000	n1,242,000	PROPN
gujaf-325	291	22	and	and	CCONJ
gujaf-325	291	23	maximum	maximum	ADJ
gujaf-325	291	24	value	value	NOUN
gujaf-325	291	25	of	of	ADP
gujaf-325	291	26	n9,380,000	n9,380,000	PROPN
gujaf-325	291	27	.	.	PUNCT
gujaf-325	292	1	this	this	PRON
gujaf-325	292	2	means	mean	VERB
gujaf-325	292	3	some	some	PRON
gujaf-325	292	4	of	of	ADP
gujaf-325	292	5	the	the	DET
gujaf-325	292	6	firms	firm	NOUN
gujaf-325	292	7	are	be	AUX
gujaf-325	292	8	highly	highly	ADV
gujaf-325	292	9	leveraged	leveraged	ADJ
gujaf-325	292	10	compared	compare	VERB
gujaf-325	292	11	to	to	ADP
gujaf-325	292	12	others	other	NOUN
gujaf-325	292	13	.	.	PUNCT
gujaf-325	293	1	the	the	DET
gujaf-325	293	2	standard	standard	ADJ
gujaf-325	293	3	deviation	deviation	NOUN
gujaf-325	293	4	is	be	AUX
gujaf-325	293	5	0.2809	0.2809	NUM
gujaf-325	293	6	,	,	PUNCT
gujaf-325	293	7	skewness	skewness	NOUN
gujaf-325	293	8	is	be	AUX
gujaf-325	293	9	3.1593	3.1593	NUM
gujaf-325	293	10	and	and	CCONJ
gujaf-325	293	11	a	a	DET
gujaf-325	293	12	kurtosis	kurtosis	NOUN
gujaf-325	293	13	of	of	ADP
gujaf-325	293	14	20.1918	20.1918	NUM
gujaf-325	293	15	.	.	PUNCT
gujaf-325	294	1	in	in	ADP
gujaf-325	294	2	addition	addition	NOUN
gujaf-325	294	3	,	,	PUNCT
gujaf-325	294	4	firm	firm	ADJ
gujaf-325	294	5	size	size	NOUN
gujaf-325	294	6	characterized	characterize	VERB
gujaf-325	294	7	by	by	ADP
gujaf-325	294	8	natural	natural	ADJ
gujaf-325	294	9	logarithm	logarithm	NOUN
gujaf-325	294	10	of	of	ADP
gujaf-325	294	11	average	average	ADJ
gujaf-325	294	12	total	total	ADJ
gujaf-325	294	13	assets	asset	NOUN
gujaf-325	294	14	has	have	VERB
gujaf-325	294	15	an	an	DET
gujaf-325	294	16	average	average	NOUN
gujaf-325	294	17	of	of	ADP
gujaf-325	294	18	n70,730,000	n70,730,000	NUM
gujaf-325	294	19	,	,	PUNCT
gujaf-325	294	20	a	a	DET
gujaf-325	294	21	minimum	minimum	NOUN
gujaf-325	294	22	of	of	ADP
gujaf-325	294	23	and	and	CCONJ
gujaf-325	294	24	9,010,000	9,010,000	NUM
gujaf-325	294	25	and	and	CCONJ
gujaf-325	294	26	a	a	DET
gujaf-325	294	27	maximum	maximum	NOUN
gujaf-325	294	28	of	of	ADP
gujaf-325	294	29	n938,000,000	n938,000,000	PROPN
gujaf-325	294	30	.	.	PUNCT
gujaf-325	295	1	a	a	DET
gujaf-325	295	2	standard	standard	ADJ
gujaf-325	295	3	deviation	deviation	NOUN
gujaf-325	295	4	of	of	ADP
gujaf-325	295	5	0.9010	0.9010	NUM
gujaf-325	295	6	,	,	PUNCT
gujaf-325	295	7	skewness	skewness	NOUN
gujaf-325	295	8	of	of	ADP
gujaf-325	295	9	0.1798	0.1798	NUM
gujaf-325	295	10	and	and	CCONJ
gujaf-325	295	11	a	a	DET
gujaf-325	295	12	kurtosis	kurtosis	NOUN
gujaf-325	295	13	of	of	ADP
gujaf-325	295	14	2.2311	2.2311	NUM
gujaf-325	295	15	.	.	PUNCT
gujaf-325	296	1	in	in	ADP
gujaf-325	296	2	terms	term	NOUN
gujaf-325	296	3	of	of	ADP
gujaf-325	296	4	audit	audit	NOUN
gujaf-325	296	5	quality	quality	NOUN
gujaf-325	296	6	(	(	PUNCT
gujaf-325	296	7	aq	aq	NOUN
gujaf-325	296	8	)	)	PUNCT
gujaf-325	296	9	,	,	PUNCT
gujaf-325	296	10	the	the	DET
gujaf-325	296	11	table	table	NOUN
gujaf-325	296	12	shows	show	VERB
gujaf-325	296	13	an	an	DET
gujaf-325	296	14	average	average	ADJ
gujaf-325	296	15	value	value	NOUN
gujaf-325	296	16	of	of	ADP
gujaf-325	296	17	70	70	NUM
gujaf-325	296	18	%	%	NOUN
gujaf-325	296	19	of	of	ADP
gujaf-325	296	20	the	the	DET
gujaf-325	296	21	listed	list	VERB
gujaf-325	296	22	manufacturing	manufacturing	NOUN
gujaf-325	296	23	firms	firm	NOUN
gujaf-325	296	24	are	be	AUX
gujaf-325	296	25	audited	audit	VERB
gujaf-325	296	26	by	by	ADP
gujaf-325	296	27	big4	big4	NOUN
gujaf-325	296	28	audit	audit	NOUN
gujaf-325	296	29	firm	firm	NOUN
gujaf-325	296	30	,	,	PUNCT
gujaf-325	296	31	a	a	DET
gujaf-325	296	32	minimum	minimum	NOUN
gujaf-325	296	33	of	of	ADP
gujaf-325	296	34	0	0	NUM
gujaf-325	296	35	which	which	PRON
gujaf-325	296	36	means	mean	VERB
gujaf-325	296	37	there	there	PRON
gujaf-325	296	38	was	be	VERB
gujaf-325	296	39	no	no	DET
gujaf-325	296	40	firm	firm	NOUN
gujaf-325	296	41	audited	audit	VERB
gujaf-325	296	42	by	by	ADP
gujaf-325	296	43	non	non	ADJ
gujaf-325	296	44	big4	big4	NOUN
gujaf-325	296	45	audit	audit	NOUN
gujaf-325	296	46	firms	firm	NOUN
gujaf-325	296	47	,	,	PUNCT
gujaf-325	296	48	a	a	DET
gujaf-325	296	49	maximum	maximum	NOUN
gujaf-325	296	50	of	of	ADP
gujaf-325	296	51	1	1	NUM
gujaf-325	296	52	with	with	ADP
gujaf-325	296	53	a	a	DET
gujaf-325	296	54	standard	standard	ADJ
gujaf-325	296	55	deviation	deviation	NOUN
gujaf-325	296	56	of	of	ADP
gujaf-325	296	57	0.4552	0.4552	NUM
gujaf-325	296	58	and	and	CCONJ
gujaf-325	296	59	a	a	DET
gujaf-325	296	60	kurtosis	kurtosis	NOUN
gujaf-325	296	61	of	of	ADP
gujaf-325	296	62	1.8353	1.8353	NUM
gujaf-325	296	63	.	.	PUNCT
gujaf-325	296	64	table	table	NOUN
gujaf-325	296	65	3	3	NUM
gujaf-325	296	66	correlation	correlation	NOUN
gujaf-325	296	67	matrix	matrix	NOUN
gujaf-325	296	68	variables	variable	NOUN
gujaf-325	296	69	aem	aem	PROPN
gujaf-325	296	70	rem	rem	PROPN
gujaf-325	296	71	roa	roa	PROPN
gujaf-325	296	72	lev	lev	PROPN
gujaf-325	296	73	fsz	fsz	PROPN
gujaf-325	296	74	aq	aq	PROPN
gujaf-325	296	75	aem	aem	PROPN
gujaf-325	296	76	10000	10000	NUM
gujaf-325	296	77	rem	rem	VERB
gujaf-325	296	78	0.0050	0.0050	NUM
gujaf-325	296	79	0.9031	0.9031	NUM
gujaf-325	296	80	1.0000	1.0000	NUM
gujaf-325	296	81	roa	roa	NOUN
gujaf-325	296	82	-0.4421	-0.4421	NOUN
gujaf-325	296	83	*	*	NOUN
gujaf-325	296	84	0.0000	0.0000	NUM
gujaf-325	296	85	0.0945	0.0945	NUM
gujaf-325	296	86	*	*	PUNCT
gujaf-325	296	87	0.0220	0.0220	NUM
gujaf-325	296	88	1.0000	1.0000	NUM
gujaf-325	296	89	lev	lev	NOUN
gujaf-325	296	90	-0.2401	-0.2401	NOUN
gujaf-325	296	91	*	*	NOUN
gujaf-325	296	92	0.0000	0.0000	NUM
gujaf-325	296	93	0.0503	0.0503	NUM
gujaf-325	296	94	0.2240	0.2240	NUM
gujaf-325	296	95	0.4380	0.4380	NUM
gujaf-325	296	96	*	*	SYM
gujaf-325	296	97	0.0000	0.0000	NUM
gujaf-325	296	98	1.0000	1.0000	NUM
gujaf-325	296	99	fsz	fsz	NOUN
gujaf-325	296	100	0.1045	0.1045	NUM
gujaf-325	296	101	*	*	PUNCT
gujaf-325	296	102	0.0113	0.0113	NUM
gujaf-325	296	103	0.0541	0.0541	NUM
gujaf-325	296	104	0.1906	0.1906	NUM
gujaf-325	296	105	-0.2315	-0.2315	NOUN
gujaf-325	296	106	*	*	X
gujaf-325	296	107	0.0000	0.0000	NUM
gujaf-325	296	108	-0.1417	-0.1417	X
gujaf-325	296	109	*	*	PROPN
gujaf-325	296	110	0.0006	0.0006	NUM
gujaf-325	296	111	1.0000	1.0000	NUM
gujaf-325	296	112	aq	aq	NOUN
gujaf-325	296	113	0.1113	0.1113	NUM
gujaf-325	296	114	*	*	SYM
gujaf-325	296	115	0.0141	0.0141	NUM
gujaf-325	296	116	-0.0342	-0.0342	NOUN
gujaf-325	296	117	0.4524	0.4524	NUM
gujaf-325	296	118	0.0418	0.0418	NUM
gujaf-325	296	119	0.3576	0.3576	NUM
gujaf-325	296	120	0.0254	0.0254	NUM
gujaf-325	296	121	0.5771	0.5771	NUM
gujaf-325	296	122	0.1442	0.1442	NUM
gujaf-325	296	123	*	*	PUNCT
gujaf-325	296	124	0.0014	0.0014	NUM
gujaf-325	296	125	1.0000	1.0000	NUM
gujaf-325	296	126	source	source	NOUN
gujaf-325	296	127	:	:	PUNCT
gujaf-325	296	128	stata	stata	NOUN
gujaf-325	296	129	(	(	PUNCT
gujaf-325	296	130	2023	2023	NUM
gujaf-325	296	131	)	)	PUNCT
gujaf-325	296	132	,	,	PUNCT
gujaf-325	296	133	p	p	NOUN
gujaf-325	296	134	-	-	PUNCT
gujaf-325	296	135	values	value	NOUN
gujaf-325	296	136	in	in	ADP
gujaf-325	296	137	parentheses	parenthesis	NOUN
gujaf-325	296	138	,	,	PUNCT
gujaf-325	296	139	*	*	PUNCT
gujaf-325	296	140	(	(	PUNCT
gujaf-325	296	141	0.05	0.05	NUM
gujaf-325	296	142	)	)	PUNCT
gujaf-325	296	143	sig	sig	NOUN
gujaf-325	296	144	the	the	DET
gujaf-325	296	145	impact	impact	NOUN
gujaf-325	296	146	of	of	ADP
gujaf-325	296	147	firm	firm	ADJ
gujaf-325	296	148	characteristics	characteristic	NOUN
gujaf-325	296	149	on	on	ADP
gujaf-325	296	150	real	real	ADJ
gujaf-325	296	151	and	and	CCONJ
gujaf-325	296	152	accrual	accrual	ADJ
gujaf-325	296	153	-	-	PUNCT
gujaf-325	296	154	based	base	VERB
gujaf-325	296	155	earnings	earning	NOUN
gujaf-325	296	156	management	management	NOUN
gujaf-325	296	157	as	as	ADP
gujaf-325	296	158	measures	measure	NOUN
gujaf-325	296	159	of	of	ADP
gujaf-325	296	160	financial	financial	ADJ
gujaf-325	296	161	reporting	reporting	NOUN
gujaf-325	296	162	quality	quality	NOUN
gujaf-325	296	163	in	in	ADP
gujaf-325	296	164	the	the	DET
gujaf-325	296	165	firms	firm	NOUN
gujaf-325	296	166	listed	list	VERB
gujaf-325	296	167	manufacturing	manufacturing	NOUN
gujaf-325	296	168	firms	firm	NOUN
gujaf-325	296	169	in	in	ADP
gujaf-325	296	170	nigeria	nigeria	PROPN
gujaf-325	296	171	.	.	PUNCT
gujaf-325	297	1	the	the	DET
gujaf-325	297	2	purpose	purpose	NOUN
gujaf-325	297	3	of	of	ADP
gujaf-325	297	4	this	this	DET
gujaf-325	297	5	research	research	NOUN
gujaf-325	297	6	was	be	AUX
gujaf-325	297	7	to	to	PART
gujaf-325	297	8	identify	identify	VERB
gujaf-325	297	9	the	the	DET
gujaf-325	297	10	extent	extent	NOUN
gujaf-325	297	11	of	of	ADP
gujaf-325	297	12	leverage	leverage	NOUN
gujaf-325	297	13	used	use	VERB
gujaf-325	297	14	for	for	ADP
gujaf-325	297	15	aem	aem	NOUN
gujaf-325	297	16	in	in	ADP
gujaf-325	297	17	comparison	comparison	NOUN
gujaf-325	297	18	to	to	ADP
gujaf-325	297	19	rem	rem	PROPN
gujaf-325	297	20	.	.	PROPN
gujaf-325	297	21	table	table	NOUN
gujaf-325	297	22	4.2	4.2	NUM
gujaf-325	297	23	reveal	reveal	NOUN
gujaf-325	297	24	that	that	SCONJ
gujaf-325	297	25	roa	roa	PROPN
gujaf-325	297	26	is	be	AUX
gujaf-325	297	27	negative	negative	ADJ
gujaf-325	297	28	but	but	CCONJ
gujaf-325	297	29	statistically	statistically	ADV
gujaf-325	297	30	significant	significant	ADJ
gujaf-325	297	31	for	for	ADP
gujaf-325	297	32	aem	aem	PROPN
gujaf-325	297	33	(	(	PUNCT
gujaf-325	297	34	-0.4421	-0.4421	NOUN
gujaf-325	297	35	)	)	PUNCT
gujaf-325	297	36	but	but	CCONJ
gujaf-325	297	37	positive	positive	ADJ
gujaf-325	297	38	and	and	CCONJ
gujaf-325	297	39	statistically	statistically	ADV
gujaf-325	297	40	significant	significant	ADJ
gujaf-325	297	41	for	for	ADP
gujaf-325	297	42	rem	rem	X
gujaf-325	297	43	(	(	PUNCT
gujaf-325	297	44	0.0945	0.0945	NUM
gujaf-325	297	45	)	)	PUNCT
gujaf-325	297	46	.	.	PUNCT
gujaf-325	298	1	the	the	DET
gujaf-325	298	2	result	result	NOUN
gujaf-325	298	3	of	of	ADP
gujaf-325	298	4	correlation	correlation	NOUN
gujaf-325	298	5	matrix	matrix	NOUN
gujaf-325	298	6	also	also	ADV
gujaf-325	298	7	show	show	VERB
gujaf-325	298	8	leverage	leverage	NOUN
gujaf-325	298	9	has	have	VERB
gujaf-325	298	10	a	a	DET
gujaf-325	298	11	significant	significant	ADJ
gujaf-325	298	12	negative	negative	ADJ
gujaf-325	298	13	impact	impact	NOUN
gujaf-325	298	14	on	on	ADP
gujaf-325	298	15	aem	aem	PROPN
gujaf-325	298	16	0.2401	0.2401	NUM
gujaf-325	298	17	but	but	CCONJ
gujaf-325	298	18	positively	positively	ADV
gujaf-325	298	19	significant	significant	ADJ
gujaf-325	298	20	for	for	ADP
gujaf-325	298	21	rem	rem	X
gujaf-325	298	22	at	at	ADP
gujaf-325	298	23	0.0503	0.0503	NUM
gujaf-325	298	24	.	.	PUNCT
gujaf-325	299	1	where	where	SCONJ
gujaf-325	299	2	leverage	leverage	NOUN
gujaf-325	299	3	is	be	AUX
gujaf-325	299	4	positively	positively	ADV
gujaf-325	299	5	related	relate	VERB
gujaf-325	299	6	to	to	ADP
gujaf-325	299	7	earnings	earning	NOUN
gujaf-325	299	8	management	management	NOUN
gujaf-325	299	9	the	the	DET
gujaf-325	299	10	company	company	NOUN
gujaf-325	299	11	has	have	VERB
gujaf-325	299	12	high	high	ADJ
gujaf-325	299	13	leverage	leverage	NOUN
gujaf-325	299	14	,	,	PUNCT
gujaf-325	299	15	then	then	ADV
gujaf-325	299	16	management	management	NOUN
gujaf-325	299	17	will	will	AUX
gujaf-325	299	18	increase	increase	VERB
gujaf-325	299	19	the	the	DET
gujaf-325	299	20	gusau	gusau	ADJ
gujaf-325	299	21	journal	journal	NOUN
gujaf-325	299	22	of	of	ADP
gujaf-325	299	23	accounting	accounting	NOUN
gujaf-325	299	24	and	and	CCONJ
gujaf-325	299	25	finance	finance	NOUN
gujaf-325	299	26	,	,	PUNCT
gujaf-325	299	27	vol	vol	NOUN
gujaf-325	299	28	.	.	PROPN
gujaf-325	299	29	5	5	NUM
gujaf-325	299	30	,	,	PUNCT
gujaf-325	299	31	issue	issue	NOUN
gujaf-325	299	32	2	2	NUM
gujaf-325	299	33	,	,	PUNCT
gujaf-325	299	34	october	october	PROPN
gujaf-325	299	35	,	,	PUNCT
gujaf-325	299	36	2024	2024	NUM
gujaf-325	299	37	136	136	NUM
gujaf-325	299	38	company	company	NOUN
gujaf-325	299	39	's	's	PART
gujaf-325	299	40	profits	profit	NOUN
gujaf-325	299	41	so	so	SCONJ
gujaf-325	299	42	that	that	SCONJ
gujaf-325	299	43	creditors	creditor	NOUN
gujaf-325	299	44	continue	continue	VERB
gujaf-325	299	45	to	to	PART
gujaf-325	299	46	provide	provide	VERB
gujaf-325	299	47	debt	debt	NOUN
gujaf-325	299	48	and	and	CCONJ
gujaf-325	299	49	the	the	DET
gujaf-325	299	50	company	company	NOUN
gujaf-325	299	51	seems	seem	VERB
gujaf-325	299	52	able	able	ADJ
gujaf-325	299	53	to	to	PART
gujaf-325	299	54	repay	repay	VERB
gujaf-325	299	55	its	its	PRON
gujaf-325	299	56	debts	debt	NOUN
gujaf-325	299	57	.	.	PUNCT
gujaf-325	300	1	the	the	DET
gujaf-325	300	2	result	result	NOUN
gujaf-325	300	3	indicates	indicate	VERB
gujaf-325	300	4	that	that	SCONJ
gujaf-325	300	5	leverage	leverage	NOUN
gujaf-325	300	6	has	have	VERB
gujaf-325	300	7	a	a	DET
gujaf-325	300	8	significant	significant	ADJ
gujaf-325	300	9	positive	positive	ADJ
gujaf-325	300	10	impact	impact	NOUN
gujaf-325	300	11	on	on	ADP
gujaf-325	300	12	rem	rem	NOUN
gujaf-325	300	13	and	and	CCONJ
gujaf-325	300	14	higher	high	ADJ
gujaf-325	300	15	this	this	PRON
gujaf-325	300	16	could	could	AUX
gujaf-325	300	17	be	be	AUX
gujaf-325	300	18	because	because	SCONJ
gujaf-325	300	19	managers	manager	NOUN
gujaf-325	300	20	decrease	decrease	VERB
gujaf-325	300	21	aem	aem	PROPN
gujaf-325	300	22	because	because	SCONJ
gujaf-325	300	23	of	of	ADP
gujaf-325	300	24	strict	strict	ADJ
gujaf-325	300	25	audits	audits	NOUN
gujaf-325	300	26	and	and	CCONJ
gujaf-325	300	27	pressure	pressure	NOUN
gujaf-325	300	28	of	of	ADP
gujaf-325	300	29	debt	debt	NOUN
gujaf-325	300	30	covenant	covenant	NOUN
gujaf-325	300	31	.	.	PUNCT
gujaf-325	301	1	the	the	DET
gujaf-325	301	2	perhaps	perhaps	ADV
gujaf-325	301	3	increased	increase	VERB
gujaf-325	301	4	rem	rem	PUNCT
gujaf-325	301	5	knowing	know	VERB
gujaf-325	301	6	that	that	SCONJ
gujaf-325	301	7	detecting	detect	VERB
gujaf-325	301	8	rem	rem	NOUN
gujaf-325	301	9	is	be	AUX
gujaf-325	301	10	more	more	ADV
gujaf-325	301	11	difficult	difficult	ADJ
gujaf-325	301	12	than	than	ADP
gujaf-325	301	13	aem	aem	PROPN
gujaf-325	301	14	,	,	PUNCT
gujaf-325	301	15	hence	hence	ADV
gujaf-325	301	16	manipulated	manipulate	VERB
gujaf-325	301	17	real	real	ADJ
gujaf-325	301	18	activities	activity	NOUN
gujaf-325	301	19	with	with	ADP
gujaf-325	301	20	the	the	DET
gujaf-325	301	21	purpose	purpose	NOUN
gujaf-325	301	22	of	of	ADP
gujaf-325	301	23	observing	observe	VERB
gujaf-325	301	24	finance	finance	NOUN
gujaf-325	301	25	obligations	obligation	NOUN
gujaf-325	301	26	,	,	PUNCT
gujaf-325	301	27	showing	show	VERB
gujaf-325	301	28	good	good	ADJ
gujaf-325	301	29	performance	performance	NOUN
gujaf-325	301	30	of	of	ADP
gujaf-325	301	31	the	the	DET
gujaf-325	301	32	firm	firm	NOUN
gujaf-325	301	33	,	,	PUNCT
gujaf-325	301	34	decreasing	decrease	VERB
gujaf-325	301	35	interest	interest	NOUN
gujaf-325	301	36	rate	rate	NOUN
gujaf-325	301	37	of	of	ADP
gujaf-325	301	38	loans	loan	NOUN
gujaf-325	301	39	following	follow	VERB
gujaf-325	301	40	reducing	reduce	VERB
gujaf-325	301	41	the	the	DET
gujaf-325	301	42	risk	risk	NOUN
gujaf-325	301	43	of	of	ADP
gujaf-325	301	44	investing	invest	VERB
gujaf-325	301	45	in	in	ADP
gujaf-325	301	46	the	the	DET
gujaf-325	301	47	firms	firm	NOUN
gujaf-325	301	48	.	.	PUNCT
gujaf-325	302	1	the	the	DET
gujaf-325	302	2	fsz	fsz	NOUN
gujaf-325	302	3	measured	measure	VERB
gujaf-325	302	4	by	by	ADP
gujaf-325	302	5	using	use	VERB
gujaf-325	302	6	the	the	DET
gujaf-325	302	7	natural	natural	ADJ
gujaf-325	302	8	logarithm	logarithm	NOUN
gujaf-325	302	9	of	of	ADP
gujaf-325	302	10	total	total	ADJ
gujaf-325	302	11	assets	asset	NOUN
gujaf-325	302	12	is	be	AUX
gujaf-325	302	13	positive	positive	ADJ
gujaf-325	302	14	and	and	CCONJ
gujaf-325	302	15	statistically	statistically	ADV
gujaf-325	302	16	significant	significant	ADJ
gujaf-325	302	17	for	for	ADP
gujaf-325	302	18	aem	aem	PROPN
gujaf-325	302	19	(	(	PUNCT
gujaf-325	302	20	0.1045	0.1045	NUM
gujaf-325	302	21	)	)	PUNCT
gujaf-325	302	22	but	but	CCONJ
gujaf-325	302	23	was	be	AUX
gujaf-325	302	24	negative	negative	ADJ
gujaf-325	302	25	and	and	CCONJ
gujaf-325	302	26	insignificant	insignificant	ADJ
gujaf-325	302	27	for	for	ADP
gujaf-325	302	28	rem	rem	NOUN
gujaf-325	302	29	.	.	PUNCT
gujaf-325	303	1	so	so	ADV
gujaf-325	303	2	also	also	ADV
gujaf-325	303	3	,	,	PUNCT
gujaf-325	303	4	the	the	DET
gujaf-325	303	5	aq	aq	NOUN
gujaf-325	303	6	measured	measure	VERB
gujaf-325	303	7	by	by	ADP
gujaf-325	303	8	a	a	DET
gujaf-325	303	9	dummy	dummy	ADJ
gujaf-325	303	10	variable	variable	NOUN
gujaf-325	303	11	of	of	ADP
gujaf-325	303	12	value	value	NOUN
gujaf-325	303	13	1	1	NUM
gujaf-325	303	14	if	if	SCONJ
gujaf-325	303	15	the	the	DET
gujaf-325	303	16	firm	firm	NOUN
gujaf-325	303	17	is	be	AUX
gujaf-325	303	18	audited	audit	VERB
gujaf-325	303	19	by	by	ADP
gujaf-325	303	20	big-4	big-4	PART
gujaf-325	303	21	auditors	auditor	NOUN
gujaf-325	303	22	and	and	CCONJ
gujaf-325	303	23	0	0	NUM
gujaf-325	303	24	for	for	ADP
gujaf-325	303	25	firms	firm	NOUN
gujaf-325	303	26	audited	audit	VERB
gujaf-325	303	27	by	by	ADP
gujaf-325	303	28	non	non	ADJ
gujaf-325	303	29	-	-	ADJ
gujaf-325	303	30	big-4	big-4	PRON
gujaf-325	303	31	auditor	auditor	NOUN
gujaf-325	303	32	shows	show	VERB
gujaf-325	303	33	a	a	DET
gujaf-325	303	34	positive	positive	ADJ
gujaf-325	303	35	significance	significance	NOUN
gujaf-325	303	36	(	(	PUNCT
gujaf-325	303	37	0.1113	0.1113	NUM
gujaf-325	303	38	)	)	PUNCT
gujaf-325	303	39	but	but	CCONJ
gujaf-325	303	40	negative	negative	ADJ
gujaf-325	303	41	and	and	CCONJ
gujaf-325	303	42	statistically	statistically	ADV
gujaf-325	303	43	insignificant	insignificant	ADJ
gujaf-325	303	44	for	for	ADP
gujaf-325	303	45	rem	rem	X
gujaf-325	303	46	(	(	PUNCT
gujaf-325	303	47	-0.03420	-0.03420	NOUN
gujaf-325	303	48	)	)	PUNCT
gujaf-325	303	49	.	.	PUNCT
gujaf-325	304	1	normality	normality	ADJ
gujaf-325	304	2	distribution	distribution	NOUN
gujaf-325	304	3	of	of	ADP
gujaf-325	304	4	the	the	DET
gujaf-325	304	5	data	datum	NOUN
gujaf-325	304	6	the	the	DET
gujaf-325	304	7	error	error	NOUN
gujaf-325	304	8	term	term	NOUN
gujaf-325	304	9	in	in	ADP
gujaf-325	304	10	a	a	DET
gujaf-325	304	11	regression	regression	NOUN
gujaf-325	304	12	equation	equation	NOUN
gujaf-325	304	13	represents	represent	VERB
gujaf-325	304	14	largely	largely	ADV
gujaf-325	304	15	the	the	DET
gujaf-325	304	16	unexplained	unexplained	ADJ
gujaf-325	304	17	part	part	NOUN
gujaf-325	304	18	of	of	ADP
gujaf-325	304	19	the	the	DET
gujaf-325	304	20	model	model	NOUN
gujaf-325	304	21	.	.	PUNCT
gujaf-325	305	1	for	for	ADP
gujaf-325	305	2	the	the	DET
gujaf-325	305	3	estimators	estimator	NOUN
gujaf-325	305	4	of	of	ADP
gujaf-325	305	5	a	a	DET
gujaf-325	305	6	regression	regression	NOUN
gujaf-325	305	7	model	model	NOUN
gujaf-325	305	8	to	to	PART
gujaf-325	305	9	be	be	AUX
gujaf-325	305	10	meaningful	meaningful	ADJ
gujaf-325	305	11	,	,	PUNCT
gujaf-325	305	12	the	the	DET
gujaf-325	305	13	error	error	NOUN
gujaf-325	305	14	term	term	NOUN
gujaf-325	305	15	or	or	CCONJ
gujaf-325	305	16	residual	residual	ADJ
gujaf-325	305	17	should	should	AUX
gujaf-325	305	18	be	be	AUX
gujaf-325	305	19	normally	normally	ADV
gujaf-325	305	20	distributed	distribute	VERB
gujaf-325	305	21	with	with	ADP
gujaf-325	305	22	zero	zero	NUM
gujaf-325	305	23	mean	mean	NOUN
gujaf-325	305	24	.	.	PUNCT
gujaf-325	306	1	to	to	PART
gujaf-325	306	2	avoid	avoid	VERB
gujaf-325	306	3	having	have	VERB
gujaf-325	306	4	a	a	DET
gujaf-325	306	5	spurious	spurious	ADJ
gujaf-325	306	6	result	result	NOUN
gujaf-325	306	7	,	,	PUNCT
gujaf-325	306	8	the	the	DET
gujaf-325	306	9	shapiro	shapiro	PROPN
gujaf-325	306	10	-	-	PUNCT
gujaf-325	306	11	wilk	wilk	NOUN
gujaf-325	306	12	normality	normality	NOUN
gujaf-325	306	13	test	test	NOUN
gujaf-325	306	14	on	on	ADP
gujaf-325	306	15	was	be	AUX
gujaf-325	306	16	conducted	conduct	VERB
gujaf-325	306	17	on	on	ADP
gujaf-325	306	18	the	the	DET
gujaf-325	306	19	model	model	NOUN
gujaf-325	306	20	’s	’s	PART
gujaf-325	306	21	residuals	residual	NOUN
gujaf-325	306	22	.	.	PUNCT
gujaf-325	307	1	table	table	NOUN
gujaf-325	307	2	4	4	NUM
gujaf-325	307	3	.	.	PUNCT
gujaf-325	307	4	normality	normality	NOUN
gujaf-325	307	5	test	test	NOUN
gujaf-325	307	6	shapiro	shapiro	NOUN
gujaf-325	307	7	-	-	PUNCT
gujaf-325	307	8	wilk	wilk	NOUN
gujaf-325	307	9	-	-	PUNCT
gujaf-325	307	10	w	w	NOUN
gujaf-325	307	11	test	test	NOUN
gujaf-325	307	12	for	for	ADP
gujaf-325	307	13	normal	normal	ADJ
gujaf-325	307	14	data	datum	NOUN
gujaf-325	307	15	variable	variable	NOUN
gujaf-325	307	16	w	w	PROPN
gujaf-325	307	17	v	v	PROPN
gujaf-325	307	18	z	z	PROPN
gujaf-325	307	19	prob	prob	PROPN
gujaf-325	307	20	>	>	PROPN
gujaf-325	307	21	z	z	PROPN
gujaf-325	307	22	resid	resid	VERB
gujaf-325	307	23	0.243	0.243	NUM
gujaf-325	307	24	1.133	1.133	NUM
gujaf-325	307	25	0.453	0.453	NUM
gujaf-325	307	26	0.1858	0.1858	NUM
gujaf-325	307	27	resid	resid	NOUN
gujaf-325	307	28	0.331	0.331	NUM
gujaf-325	307	29	1.321	1.321	NUM
gujaf-325	307	30	0.201	0.201	NUM
gujaf-325	307	31	0.3429	0.3429	NUM
gujaf-325	307	32	source	source	NOUN
gujaf-325	307	33	:	:	PUNCT
gujaf-325	307	34	stata	stata	NOUN
gujaf-325	307	35	output	output	NOUN
gujaf-325	307	36	(	(	PUNCT
gujaf-325	307	37	2023	2023	NUM
gujaf-325	307	38	)	)	PUNCT
gujaf-325	307	39	.	.	PUNCT
gujaf-325	308	1	from	from	ADP
gujaf-325	308	2	table	table	NOUN
gujaf-325	308	3	4	4	NUM
gujaf-325	308	4	above	above	ADV
gujaf-325	308	5	,	,	PUNCT
gujaf-325	308	6	the	the	DET
gujaf-325	308	7	models	model	NOUN
gujaf-325	308	8	p	p	NOUN
gujaf-325	308	9	-	-	PUNCT
gujaf-325	308	10	value	value	NOUN
gujaf-325	308	11	is	be	AUX
gujaf-325	308	12	0.1858	0.1858	NUM
gujaf-325	308	13	and	and	CCONJ
gujaf-325	308	14	0.3429	0.3429	NUM
gujaf-325	308	15	,	,	PUNCT
gujaf-325	308	16	and	and	CCONJ
gujaf-325	308	17	being	be	AUX
gujaf-325	308	18	greater	great	ADJ
gujaf-325	308	19	than	than	ADP
gujaf-325	308	20	a	a	DET
gujaf-325	308	21	5	5	NUM
gujaf-325	308	22	%	%	NOUN
gujaf-325	308	23	(	(	PUNCT
gujaf-325	308	24	0.05	0.05	NUM
gujaf-325	308	25	)	)	PUNCT
gujaf-325	308	26	level	level	NOUN
gujaf-325	308	27	of	of	ADP
gujaf-325	308	28	significance	significance	NOUN
gujaf-325	308	29	;	;	PUNCT
gujaf-325	308	30	the	the	DET
gujaf-325	308	31	null	null	ADJ
gujaf-325	308	32	hypothesis	hypothesis	NOUN
gujaf-325	308	33	is	be	AUX
gujaf-325	308	34	rejected	reject	VERB
gujaf-325	308	35	indicating	indicate	VERB
gujaf-325	308	36	that	that	SCONJ
gujaf-325	308	37	the	the	DET
gujaf-325	308	38	data	data	NOUN
gujaf-325	308	39	is	be	AUX
gujaf-325	308	40	normally	normally	ADV
gujaf-325	308	41	distributed	distribute	VERB
gujaf-325	308	42	.	.	PUNCT
gujaf-325	309	1	thus	thus	ADV
gujaf-325	309	2	,	,	PUNCT
gujaf-325	309	3	this	this	DET
gujaf-325	309	4	study	study	NOUN
gujaf-325	309	5	concludes	conclude	VERB
gujaf-325	309	6	that	that	SCONJ
gujaf-325	309	7	the	the	DET
gujaf-325	309	8	residual	residual	NOUN
gujaf-325	309	9	of	of	ADP
gujaf-325	309	10	the	the	DET
gujaf-325	309	11	model	model	NOUN
gujaf-325	309	12	is	be	AUX
gujaf-325	309	13	normally	normally	ADV
gujaf-325	309	14	distributed	distribute	VERB
gujaf-325	309	15	.	.	PUNCT
gujaf-325	310	1	tests	test	NOUN
gujaf-325	310	2	for	for	ADP
gujaf-325	310	3	multicollinearity	multicollinearity	NOUN
gujaf-325	310	4	another	another	DET
gujaf-325	310	5	key	key	ADJ
gujaf-325	310	6	assumption	assumption	NOUN
gujaf-325	310	7	of	of	ADP
gujaf-325	310	8	the	the	DET
gujaf-325	310	9	linear	linear	PROPN
gujaf-325	310	10	regression	regression	NOUN
gujaf-325	310	11	model	model	NOUN
gujaf-325	310	12	is	be	AUX
gujaf-325	310	13	the	the	DET
gujaf-325	310	14	non	non	ADJ
gujaf-325	310	15	–	–	NOUN
gujaf-325	310	16	correlation	correlation	NOUN
gujaf-325	310	17	between	between	ADP
gujaf-325	310	18	the	the	DET
gujaf-325	310	19	independent	independent	ADJ
gujaf-325	310	20	variables	variable	NOUN
gujaf-325	310	21	.	.	PUNCT
gujaf-325	311	1	the	the	DET
gujaf-325	311	2	interdependence	interdependence	NOUN
gujaf-325	311	3	of	of	ADP
gujaf-325	311	4	the	the	DET
gujaf-325	311	5	independent	independent	ADJ
gujaf-325	311	6	variables	variable	NOUN
gujaf-325	311	7	indicates	indicate	VERB
gujaf-325	311	8	the	the	DET
gujaf-325	311	9	presence	presence	NOUN
gujaf-325	311	10	of	of	ADP
gujaf-325	311	11	multicollinearity	multicollinearity	NOUN
gujaf-325	311	12	.	.	PUNCT
gujaf-325	312	1	to	to	PART
gujaf-325	312	2	test	test	VERB
gujaf-325	312	3	for	for	ADP
gujaf-325	312	4	the	the	DET
gujaf-325	312	5	incidence	incidence	NOUN
gujaf-325	312	6	of	of	ADP
gujaf-325	312	7	multicollinearity	multicollinearity	NOUN
gujaf-325	312	8	in	in	ADP
gujaf-325	312	9	the	the	DET
gujaf-325	312	10	data	datum	NOUN
gujaf-325	312	11	,	,	PUNCT
gujaf-325	312	12	we	we	PRON
gujaf-325	312	13	examined	examine	VERB
gujaf-325	312	14	the	the	DET
gujaf-325	312	15	model	model	NOUN
gujaf-325	312	16	's	's	PART
gujaf-325	312	17	variance	variance	NOUN
gujaf-325	312	18	inflation	inflation	NOUN
gujaf-325	312	19	factor	factor	NOUN
gujaf-325	312	20	(	(	PUNCT
gujaf-325	312	21	vif	vif	NOUN
gujaf-325	312	22	)	)	PUNCT
gujaf-325	312	23	values	value	NOUN
gujaf-325	312	24	to	to	PART
gujaf-325	312	25	establish	establish	VERB
gujaf-325	312	26	whether	whether	SCONJ
gujaf-325	312	27	the	the	DET
gujaf-325	312	28	data	datum	NOUN
gujaf-325	312	29	’s	’s	PART
gujaf-325	312	30	tolerance	tolerance	NOUN
gujaf-325	312	31	level	level	NOUN
gujaf-325	312	32	is	be	AUX
gujaf-325	312	33	within	within	ADP
gujaf-325	312	34	limit	limit	NOUN
gujaf-325	312	35	.	.	PUNCT
gujaf-325	313	1	the	the	DET
gujaf-325	313	2	result	result	NOUN
gujaf-325	313	3	of	of	ADP
gujaf-325	313	4	the	the	DET
gujaf-325	313	5	test	test	NOUN
gujaf-325	313	6	is	be	AUX
gujaf-325	313	7	captured	capture	VERB
gujaf-325	313	8	in	in	ADP
gujaf-325	313	9	table	table	NOUN
gujaf-325	313	10	4	4	NUM
gujaf-325	313	11	.	.	PUNCT
gujaf-325	313	12	table	table	NOUN
gujaf-325	313	13	5	5	NUM
gujaf-325	313	14	collinearity	collinearity	NOUN
gujaf-325	313	15	test	test	NOUN
gujaf-325	313	16	vif	vif	NOUN
gujaf-325	313	17	1	1	NUM
gujaf-325	313	18	/	/	SYM
gujaf-325	313	19	vif	vif	PROPN
gujaf-325	313	20	adf	adf	PROPN
gujaf-325	313	21	1.34	1.34	NUM
gujaf-325	313	22	.748	.748	NUM
gujaf-325	313	23	art	art	NOUN
gujaf-325	313	24	1.26	1.26	NUM
gujaf-325	313	25	.796	.796	NUM
gujaf-325	313	26	afs	afs	PROPN
gujaf-325	313	27	1.09	1.09	NUM
gujaf-325	313	28	.913	.913	NUM
gujaf-325	313	29	ifrs	ifrs	PROPN
gujaf-325	313	30	1.03	1.03	NUM
gujaf-325	313	31	.912	.912	NUM
gujaf-325	313	32	mean	mean	PROPN
gujaf-325	313	33	vif	vif	PROPN
gujaf-325	313	34	1.18	1.18	NUM
gujaf-325	313	35	.	.	PUNCT
gujaf-325	314	1	source	source	NOUN
gujaf-325	314	2	:	:	PUNCT
gujaf-325	314	3	stata	stata	NOUN
gujaf-325	314	4	output	output	NOUN
gujaf-325	314	5	(	(	PUNCT
gujaf-325	314	6	2023	2023	NUM
gujaf-325	314	7	)	)	PUNCT
gujaf-325	314	8	.	.	PUNCT
gujaf-325	315	1	gusau	gusau	PROPN
gujaf-325	315	2	journal	journal	PROPN
gujaf-325	315	3	of	of	ADP
gujaf-325	315	4	accounting	accounting	NOUN
gujaf-325	315	5	and	and	CCONJ
gujaf-325	315	6	finance	finance	NOUN
gujaf-325	315	7	,	,	PUNCT
gujaf-325	315	8	vol	vol	NOUN
gujaf-325	315	9	.	.	PROPN
gujaf-325	315	10	5	5	NUM
gujaf-325	315	11	,	,	PUNCT
gujaf-325	315	12	issue	issue	NOUN
gujaf-325	315	13	2	2	NUM
gujaf-325	315	14	,	,	PUNCT
gujaf-325	315	15	october	october	PROPN
gujaf-325	315	16	,	,	PUNCT
gujaf-325	315	17	2024	2024	NUM
gujaf-325	315	18	137	137	NUM
gujaf-325	315	19	there	there	PRON
gujaf-325	315	20	is	be	VERB
gujaf-325	315	21	no	no	DET
gujaf-325	315	22	multicollinearity	multicollinearity	NOUN
gujaf-325	315	23	issue	issue	NOUN
gujaf-325	315	24	,	,	PUNCT
gujaf-325	315	25	as	as	SCONJ
gujaf-325	315	26	demonstrated	demonstrate	VERB
gujaf-325	315	27	by	by	ADP
gujaf-325	315	28	table	table	NOUN
gujaf-325	315	29	5	5	NUM
gujaf-325	315	30	's	's	PART
gujaf-325	315	31	evidence	evidence	NOUN
gujaf-325	315	32	,	,	PUNCT
gujaf-325	315	33	where	where	SCONJ
gujaf-325	315	34	all	all	DET
gujaf-325	315	35	variable	variable	ADJ
gujaf-325	315	36	vif	vif	NOUN
gujaf-325	315	37	values	value	NOUN
gujaf-325	315	38	are	be	AUX
gujaf-325	315	39	less	less	ADJ
gujaf-325	315	40	than	than	ADP
gujaf-325	315	41	10	10	NUM
gujaf-325	315	42	and	and	CCONJ
gujaf-325	315	43	tolerance	tolerance	NOUN
gujaf-325	315	44	values	value	NOUN
gujaf-325	315	45	are	be	AUX
gujaf-325	315	46	all	all	ADV
gujaf-325	315	47	more	more	ADJ
gujaf-325	315	48	than	than	ADP
gujaf-325	315	49	0.10	0.10	NUM
gujaf-325	315	50	(	(	PUNCT
gujaf-325	315	51	the	the	DET
gujaf-325	315	52	rule	rule	NOUN
gujaf-325	315	53	of	of	ADP
gujaf-325	315	54	thumb	thumb	NOUN
gujaf-325	315	55	)	)	PUNCT
gujaf-325	315	56	.	.	PUNCT
gujaf-325	316	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-325	316	2	test	test	NOUN
gujaf-325	316	3	and	and	CCONJ
gujaf-325	316	4	autocorrelation	autocorrelation	NOUN
gujaf-325	316	5	test	test	NOUN
gujaf-325	316	6	two	two	NUM
gujaf-325	316	7	additional	additional	ADJ
gujaf-325	316	8	tests	test	NOUN
gujaf-325	316	9	are	be	AUX
gujaf-325	316	10	crucial	crucial	ADJ
gujaf-325	316	11	:	:	PUNCT
gujaf-325	316	12	one	one	NUM
gujaf-325	316	13	measures	measure	VERB
gujaf-325	316	14	the	the	DET
gujaf-325	316	15	autocorrelation	autocorrelation	NOUN
gujaf-325	316	16	,	,	PUNCT
gujaf-325	316	17	or	or	CCONJ
gujaf-325	316	18	interdependence	interdependence	NOUN
gujaf-325	316	19	,	,	PUNCT
gujaf-325	316	20	of	of	ADP
gujaf-325	316	21	the	the	DET
gujaf-325	316	22	error	error	NOUN
gujaf-325	316	23	terms	term	NOUN
gujaf-325	316	24	,	,	PUNCT
gujaf-325	316	25	and	and	CCONJ
gujaf-325	316	26	the	the	DET
gujaf-325	316	27	other	other	ADJ
gujaf-325	316	28	measures	measure	NOUN
gujaf-325	316	29	the	the	DET
gujaf-325	316	30	homoscedasticity	homoscedasticity	NOUN
gujaf-325	316	31	or	or	CCONJ
gujaf-325	316	32	consistency	consistency	NOUN
gujaf-325	316	33	of	of	ADP
gujaf-325	316	34	the	the	DET
gujaf-325	316	35	error	error	NOUN
gujaf-325	316	36	terms	term	NOUN
gujaf-325	316	37	variance	variance	VERB
gujaf-325	316	38	across	across	ADP
gujaf-325	316	39	all	all	DET
gujaf-325	316	40	levels	level	NOUN
gujaf-325	316	41	of	of	ADP
gujaf-325	316	42	the	the	DET
gujaf-325	316	43	independent	independent	ADJ
gujaf-325	316	44	variables	variable	NOUN
gujaf-325	316	45	.	.	PUNCT
gujaf-325	317	1	the	the	DET
gujaf-325	317	2	study	study	NOUN
gujaf-325	317	3	used	use	VERB
gujaf-325	317	4	breusch	breusch	PROPN
gujaf-325	317	5	-	-	PUNCT
gujaf-325	317	6	pagan	pagan	NOUN
gujaf-325	317	7	's	's	PART
gujaf-325	317	8	test	test	NOUN
gujaf-325	317	9	was	be	AUX
gujaf-325	317	10	used	use	VERB
gujaf-325	317	11	to	to	PART
gujaf-325	317	12	determine	determine	VERB
gujaf-325	317	13	the	the	DET
gujaf-325	317	14	heteroskedasticity	heteroskedasticity	NOUN
gujaf-325	317	15	of	of	ADP
gujaf-325	317	16	this	this	DET
gujaf-325	317	17	investigation	investigation	NOUN
gujaf-325	317	18	.	.	PUNCT
gujaf-325	318	1	table	table	NOUN
gujaf-325	318	2	6	6	NUM
gujaf-325	318	3	:	:	PUNCT
gujaf-325	318	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-325	318	5	test	test	NOUN
gujaf-325	318	6	model	model	NOUN
gujaf-325	318	7	1	1	NUM
gujaf-325	318	8	model	model	NOUN
gujaf-325	318	9	2	2	NUM
gujaf-325	318	10	chi2	chi2	NOUN
gujaf-325	318	11	2.9e+05	2.9e+05	NUM
gujaf-325	318	12	222.82	222.82	NUM
gujaf-325	318	13	p	p	NOUN
gujaf-325	318	14	-	-	PUNCT
gujaf-325	318	15	value	value	NOUN
gujaf-325	318	16	0.0000	0.0000	NUM
gujaf-325	318	17	0.0000	0.0000	NUM
gujaf-325	318	18	source	source	NOUN
gujaf-325	318	19	:	:	PUNCT
gujaf-325	318	20	stata	stata	NOUN
gujaf-325	318	21	output	output	NOUN
gujaf-325	318	22	(	(	PUNCT
gujaf-325	318	23	2023	2023	NUM
gujaf-325	318	24	)	)	PUNCT
gujaf-325	318	25	adopting	adopt	VERB
gujaf-325	318	26	the	the	DET
gujaf-325	318	27	breusch	breusch	ADV
gujaf-325	318	28	-	-	PUNCT
gujaf-325	318	29	pagan	pagan	ADJ
gujaf-325	318	30	test	test	NOUN
gujaf-325	318	31	in	in	ADP
gujaf-325	318	32	testing	testing	NOUN
gujaf-325	318	33	for	for	ADP
gujaf-325	318	34	heteroskedasticity	heteroskedasticity	NOUN
gujaf-325	318	35	,	,	PUNCT
gujaf-325	318	36	the	the	DET
gujaf-325	318	37	result	result	NOUN
gujaf-325	318	38	has	have	VERB
gujaf-325	318	39	a	a	DET
gujaf-325	318	40	chi	chi	NOUN
gujaf-325	318	41	-	-	PUNCT
gujaf-325	318	42	square	square	NOUN
gujaf-325	318	43	of	of	ADP
gujaf-325	318	44	2.9	2.9	NUM
gujaf-325	318	45	+	+	NOUN
gujaf-325	318	46	05	05	NUM
gujaf-325	318	47	and	and	CCONJ
gujaf-325	318	48	222.2	222.2	NUM
gujaf-325	318	49	with	with	ADP
gujaf-325	318	50	p	p	NOUN
gujaf-325	318	51	-	-	PUNCT
gujaf-325	318	52	values	value	NOUN
gujaf-325	318	53	of	of	ADP
gujaf-325	318	54	0.000	0.000	NUM
gujaf-325	318	55	.	.	PUNCT
gujaf-325	319	1	this	this	PRON
gujaf-325	319	2	implies	imply	VERB
gujaf-325	319	3	a	a	DET
gujaf-325	319	4	rejection	rejection	NOUN
gujaf-325	319	5	of	of	ADP
gujaf-325	319	6	the	the	DET
gujaf-325	319	7	null	null	ADJ
gujaf-325	319	8	hypothesis	hypothesis	NOUN
gujaf-325	319	9	(	(	PUNCT
gujaf-325	319	10	a	a	DET
gujaf-325	319	11	condition	condition	NOUN
gujaf-325	319	12	of	of	ADP
gujaf-325	319	13	homoscedasticity	homoscedasticity	NOUN
gujaf-325	319	14	)	)	PUNCT
gujaf-325	319	15	and	and	CCONJ
gujaf-325	319	16	accepting	accept	VERB
gujaf-325	319	17	a	a	DET
gujaf-325	319	18	heteroskedastic	heteroskedastic	ADJ
gujaf-325	319	19	model	model	NOUN
gujaf-325	319	20	.	.	PUNCT
gujaf-325	320	1	table	table	NOUN
gujaf-325	320	2	7	7	NUM
gujaf-325	320	3	:	:	PUNCT
gujaf-325	320	4	autocorrelation	autocorrelation	NOUN
gujaf-325	320	5	test	test	NOUN
gujaf-325	320	6	model	model	NOUN
gujaf-325	320	7	1	1	NUM
gujaf-325	320	8	model	model	NOUN
gujaf-325	320	9	2	2	NUM
gujaf-325	320	10	chi2	chi2	NOUN
gujaf-325	320	11	121.323	121.323	NUM
gujaf-325	320	12	2.699	2.699	NUM
gujaf-325	320	13	p	p	NOUN
gujaf-325	320	14	-	-	PUNCT
gujaf-325	320	15	value	value	NOUN
gujaf-325	320	16	0.0000	0.0000	NUM
gujaf-325	320	17	0.1263	0.1263	NUM
gujaf-325	320	18	source	source	NOUN
gujaf-325	320	19	:	:	PUNCT
gujaf-325	320	20	stata	stata	NOUN
gujaf-325	320	21	output	output	NOUN
gujaf-325	320	22	(	(	PUNCT
gujaf-325	320	23	2023	2023	NUM
gujaf-325	320	24	)	)	PUNCT
gujaf-325	320	25	the	the	DET
gujaf-325	320	26	presence	presence	NOUN
gujaf-325	320	27	of	of	ADP
gujaf-325	320	28	auto	auto	NOUN
gujaf-325	320	29	/	/	SYM
gujaf-325	320	30	serial	serial	ADJ
gujaf-325	320	31	correlation	correlation	NOUN
gujaf-325	320	32	violates	violate	VERB
gujaf-325	320	33	one	one	NUM
gujaf-325	320	34	of	of	ADP
gujaf-325	320	35	the	the	DET
gujaf-325	320	36	basic	basic	ADJ
gujaf-325	320	37	assumptions	assumption	NOUN
gujaf-325	320	38	of	of	ADP
gujaf-325	320	39	the	the	DET
gujaf-325	320	40	ols	ol	NOUN
gujaf-325	320	41	which	which	PRON
gujaf-325	320	42	is	be	AUX
gujaf-325	320	43	necessary	necessary	ADJ
gujaf-325	320	44	for	for	ADP
gujaf-325	320	45	the	the	DET
gujaf-325	320	46	stability	stability	NOUN
gujaf-325	320	47	of	of	ADP
gujaf-325	320	48	time	time	NOUN
gujaf-325	320	49	series	series	PROPN
gujaf-325	320	50	data	data	PROPN
gujaf-325	320	51	.	.	PUNCT
gujaf-325	321	1	using	use	VERB
gujaf-325	321	2	the	the	DET
gujaf-325	321	3	wooldridge	wooldridge	PROPN
gujaf-325	321	4	test	test	NOUN
gujaf-325	321	5	for	for	ADP
gujaf-325	321	6	autocorrelation	autocorrelation	NOUN
gujaf-325	321	7	,	,	PUNCT
gujaf-325	321	8	the	the	DET
gujaf-325	321	9	result	result	NOUN
gujaf-325	321	10	in	in	ADP
gujaf-325	321	11	table	table	NOUN
gujaf-325	321	12	4.6	4.6	NUM
gujaf-325	321	13	shows	show	NOUN
gujaf-325	321	14	presence	presence	NOUN
gujaf-325	321	15	of	of	ADP
gujaf-325	321	16	serial	serial	ADJ
gujaf-325	321	17	correlation	correlation	NOUN
gujaf-325	321	18	as	as	SCONJ
gujaf-325	321	19	the	the	DET
gujaf-325	321	20	p	p	NOUN
gujaf-325	321	21	-	-	PUNCT
gujaf-325	321	22	values	value	NOUN
gujaf-325	321	23	(	(	PUNCT
gujaf-325	321	24	0.0000	0.0000	NUM
gujaf-325	321	25	)	)	PUNCT
gujaf-325	321	26	is	be	AUX
gujaf-325	321	27	less	less	ADJ
gujaf-325	321	28	than	than	ADP
gujaf-325	321	29	5	5	NUM
gujaf-325	321	30	%	%	NOUN
gujaf-325	321	31	in	in	ADP
gujaf-325	321	32	model	model	NOUN
gujaf-325	321	33	one	one	NUM
gujaf-325	321	34	and	and	CCONJ
gujaf-325	321	35	greater	great	ADJ
gujaf-325	321	36	than	than	ADP
gujaf-325	321	37	5	5	NUM
gujaf-325	321	38	%	%	NOUN
gujaf-325	321	39	in	in	ADP
gujaf-325	321	40	model	model	NOUN
gujaf-325	321	41	two(p	two(p	NOUN
gujaf-325	321	42	-	-	PUNCT
gujaf-325	321	43	value	value	NOUN
gujaf-325	321	44	,	,	PUNCT
gujaf-325	321	45	0.1263	0.1263	NUM
gujaf-325	321	46	)	)	PUNCT
gujaf-325	321	47	hausman	hausman	NOUN
gujaf-325	321	48	specification	specification	NOUN
gujaf-325	321	49	test	test	NOUN
gujaf-325	321	50	to	to	PART
gujaf-325	321	51	determine	determine	VERB
gujaf-325	321	52	the	the	DET
gujaf-325	321	53	appropriateness	appropriateness	NOUN
gujaf-325	321	54	of	of	ADP
gujaf-325	321	55	the	the	DET
gujaf-325	321	56	estimation	estimation	NOUN
gujaf-325	321	57	method	method	NOUN
gujaf-325	321	58	for	for	SCONJ
gujaf-325	321	59	the	the	DET
gujaf-325	321	60	panel	panel	NOUN
gujaf-325	321	61	data	datum	NOUN
gujaf-325	321	62	under	under	ADP
gujaf-325	321	63	analysis	analysis	NOUN
gujaf-325	321	64	,	,	PUNCT
gujaf-325	321	65	the	the	DET
gujaf-325	321	66	hausman	hausman	ADJ
gujaf-325	321	67	test	test	NOUN
gujaf-325	321	68	is	be	AUX
gujaf-325	321	69	conducted	conduct	VERB
gujaf-325	321	70	to	to	PART
gujaf-325	321	71	determine	determine	VERB
gujaf-325	321	72	one	one	NUM
gujaf-325	321	73	of	of	ADP
gujaf-325	321	74	the	the	DET
gujaf-325	321	75	two	two	NUM
gujaf-325	321	76	choices	choice	NOUN
gujaf-325	321	77	:	:	PUNCT
gujaf-325	321	78	fixed	fix	VERB
gujaf-325	321	79	effect	effect	NOUN
gujaf-325	321	80	or	or	CCONJ
gujaf-325	321	81	random	random	ADJ
gujaf-325	321	82	effect	effect	NOUN
gujaf-325	321	83	.	.	PUNCT
gujaf-325	322	1	the	the	DET
gujaf-325	322	2	result	result	NOUN
gujaf-325	322	3	of	of	ADP
gujaf-325	322	4	the	the	DET
gujaf-325	322	5	hausman	hausman	ADJ
gujaf-325	322	6	test	test	NOUN
gujaf-325	322	7	is	be	AUX
gujaf-325	322	8	shown	show	VERB
gujaf-325	322	9	in	in	ADP
gujaf-325	322	10	table	table	NOUN
gujaf-325	322	11	4.7	4.7	NUM
gujaf-325	322	12	below	below	ADV
gujaf-325	322	13	.	.	PUNCT
gujaf-325	323	1	table	table	NOUN
gujaf-325	323	2	8	8	NUM
gujaf-325	323	3	:	:	PUNCT
gujaf-325	323	4	hausman	hausman	ADJ
gujaf-325	323	5	test	test	NOUN
gujaf-325	323	6	model	model	NOUN
gujaf-325	323	7	1	1	NUM
gujaf-325	323	8	model	model	NOUN
gujaf-325	323	9	2	2	NUM
gujaf-325	323	10	chi2	chi2	NOUN
gujaf-325	323	11	10.54	10.54	NUM
gujaf-325	323	12	1.13	1.13	NUM
gujaf-325	323	13	p	p	NOUN
gujaf-325	323	14	-	-	PUNCT
gujaf-325	323	15	value	value	NOUN
gujaf-325	323	16	0.052	0.052	NUM
gujaf-325	323	17	0.8894	0.8894	NUM
gujaf-325	323	18	source	source	NOUN
gujaf-325	323	19	:	:	PUNCT
gujaf-325	323	20	stata	stata	NOUN
gujaf-325	323	21	output	output	NOUN
gujaf-325	323	22	(	(	PUNCT
gujaf-325	323	23	2023	2023	NUM
gujaf-325	323	24	)	)	PUNCT
gujaf-325	323	25	the	the	DET
gujaf-325	323	26	setting	setting	NOUN
gujaf-325	323	27	of	of	ADP
gujaf-325	323	28	the	the	DET
gujaf-325	323	29	null	null	ADJ
gujaf-325	323	30	hypothesis	hypothesis	NOUN
gujaf-325	323	31	is	be	AUX
gujaf-325	323	32	that	that	SCONJ
gujaf-325	323	33	the	the	DET
gujaf-325	323	34	fixed	fix	VERB
gujaf-325	323	35	effect	effect	NOUN
gujaf-325	323	36	estimate	estimate	NOUN
gujaf-325	323	37	is	be	AUX
gujaf-325	323	38	appropriate	appropriate	ADJ
gujaf-325	323	39	for	for	ADP
gujaf-325	323	40	model1	model1	NOUN
gujaf-325	323	41	and	and	CCONJ
gujaf-325	323	42	random	random	ADJ
gujaf-325	323	43	effect	effect	NOUN
gujaf-325	323	44	model2	model2	PROPN
gujaf-325	323	45	.	.	PUNCT
gujaf-325	324	1	the	the	DET
gujaf-325	324	2	result	result	NOUN
gujaf-325	324	3	of	of	ADP
gujaf-325	324	4	the	the	DET
gujaf-325	324	5	hausman	hausman	PROPN
gujaf-325	324	6	test	test	NOUN
gujaf-325	324	7	in	in	ADP
gujaf-325	324	8	table	table	NOUN
gujaf-325	324	9	8	8	NUM
gujaf-325	324	10	greater	great	ADJ
gujaf-325	324	11	than	than	ADP
gujaf-325	324	12	5	5	NUM
gujaf-325	324	13	%	%	NOUN
gujaf-325	324	14	level	level	NOUN
gujaf-325	324	15	of	of	ADP
gujaf-325	324	16	significance	significance	NOUN
gujaf-325	324	17	implies	imply	VERB
gujaf-325	324	18	that	that	SCONJ
gujaf-325	324	19	the	the	DET
gujaf-325	324	20	null	null	ADJ
gujaf-325	324	21	hypothesis	hypothesis	NOUN
gujaf-325	324	22	should	should	AUX
gujaf-325	324	23	be	be	AUX
gujaf-325	324	24	rejected	reject	VERB
gujaf-325	324	25	model	model	NOUN
gujaf-325	324	26	1	1	NUM
gujaf-325	324	27	and	and	CCONJ
gujaf-325	324	28	model	model	NOUN
gujaf-325	324	29	2	2	NUM
gujaf-325	324	30	with	with	ADP
gujaf-325	324	31	pgusau	pgusau	PROPN
gujaf-325	324	32	journal	journal	NOUN
gujaf-325	324	33	of	of	ADP
gujaf-325	324	34	accounting	accounting	NOUN
gujaf-325	324	35	and	and	CCONJ
gujaf-325	324	36	finance	finance	NOUN
gujaf-325	324	37	,	,	PUNCT
gujaf-325	324	38	vol	vol	NOUN
gujaf-325	324	39	.	.	PROPN
gujaf-325	324	40	5	5	NUM
gujaf-325	324	41	,	,	PUNCT
gujaf-325	324	42	issue	issue	NOUN
gujaf-325	324	43	2	2	NUM
gujaf-325	324	44	,	,	PUNCT
gujaf-325	324	45	october	october	PROPN
gujaf-325	324	46	,	,	PUNCT
gujaf-325	324	47	2024	2024	NUM
gujaf-325	324	48	138	138	NUM
gujaf-325	324	49	value	value	NOUN
gujaf-325	324	50	of	of	ADP
gujaf-325	324	51	0.052	0.052	NUM
gujaf-325	324	52	and	and	CCONJ
gujaf-325	324	53	0.8894	0.8894	NUM
gujaf-325	324	54	respectively	respectively	ADV
gujaf-325	324	55	.	.	PUNCT
gujaf-325	325	1	this	this	PRON
gujaf-325	325	2	means	mean	VERB
gujaf-325	325	3	that	that	SCONJ
gujaf-325	325	4	random	random	ADJ
gujaf-325	325	5	effect	effect	NOUN
gujaf-325	325	6	estimation	estimation	NOUN
gujaf-325	325	7	is	be	AUX
gujaf-325	325	8	appropriate	appropriate	ADJ
gujaf-325	325	9	for	for	ADP
gujaf-325	325	10	the	the	DET
gujaf-325	325	11	two	two	NUM
gujaf-325	325	12	models	model	NOUN
gujaf-325	325	13	.	.	PUNCT
gujaf-325	326	1	due	due	ADP
gujaf-325	326	2	to	to	ADP
gujaf-325	326	3	the	the	DET
gujaf-325	326	4	presence	presence	NOUN
gujaf-325	326	5	of	of	ADP
gujaf-325	326	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-325	326	7	,	,	PUNCT
gujaf-325	326	8	feasible	feasible	ADJ
gujaf-325	326	9	generalized	generalized	ADJ
gujaf-325	326	10	least	least	ADV
gujaf-325	326	11	square	square	ADJ
gujaf-325	326	12	(	(	PUNCT
gujaf-325	326	13	fgls	fgls	PROPN
gujaf-325	326	14	)	)	PUNCT
gujaf-325	326	15	was	be	AUX
gujaf-325	326	16	found	find	VERB
gujaf-325	326	17	suitable	suitable	ADJ
gujaf-325	326	18	in	in	ADP
gujaf-325	326	19	adjusting	adjust	VERB
gujaf-325	326	20	for	for	ADP
gujaf-325	326	21	heteroscedasticity	heteroscedasticity	NOUN
gujaf-325	326	22	.	.	PUNCT
gujaf-325	327	1	table	table	NOUN
gujaf-325	327	2	9	9	NUM
gujaf-325	327	3	regression	regression	NOUN
gujaf-325	327	4	results	result	NOUN
gujaf-325	327	5	variables	variable	NOUN
gujaf-325	327	6	coefficient	coefficient	VERB
gujaf-325	327	7	p	p	ADJ
gujaf-325	327	8	-	-	PUNCT
gujaf-325	327	9	value	value	NOUN
gujaf-325	327	10	coefficient	coefficient	NOUN
gujaf-325	327	11	p	p	NOUN
gujaf-325	327	12	-	-	PUNCT
gujaf-325	327	13	value	value	NOUN
gujaf-325	327	14	aem	aem	PROPN
gujaf-325	327	15	rem	rem	PUNCT
gujaf-325	327	16	roa	roa	PROPN
gujaf-325	327	17	-0.0001	-0.0001	NOUN
gujaf-325	327	18	0.0000	0.0000	NUM
gujaf-325	327	19	-1.3385	-1.3385	NOUN
gujaf-325	327	20	0.109	0.109	NUM
gujaf-325	327	21	lev	lev	NOUN
gujaf-325	327	22	-0.0007	-0.0007	VERB
gujaf-325	327	23	0.178	0.178	NUM
gujaf-325	327	24	.9941	.9941	PROPN
gujaf-325	327	25	0.000	0.000	NUM
gujaf-325	327	26	fsz	fsz	NOUN
gujaf-325	327	27	-.3111	-.3111	PUNCT
gujaf-325	327	28	0.893	0.893	NUM
gujaf-325	327	29	-.3465	-.3465	PUNCT
gujaf-325	327	30	0.000	0.000	NUM
gujaf-325	327	31	aq	aq	NOUN
gujaf-325	327	32	0.0081	0.0081	NUM
gujaf-325	327	33	0.010	0.010	NUM
gujaf-325	327	34	.0008	.0008	NOUN
gujaf-325	327	35	0.000	0.000	NUM
gujaf-325	328	1	_	_	PUNCT
gujaf-325	328	2	cons	con	NOUN
gujaf-325	328	3	-6.86	-6.86	VERB
gujaf-325	328	4	0.598	0.598	NUM
gujaf-325	328	5	3.26	3.26	NUM
gujaf-325	328	6	0.000	0.000	NUM
gujaf-325	328	7	f	f	NOUN
gujaf-325	328	8	-	-	PUNCT
gujaf-325	328	9	stat	stat	PROPN
gujaf-325	329	1	38.57	38.57	NUM
gujaf-325	329	2	21.40	21.40	NUM
gujaf-325	329	3	p	p	NOUN
gujaf-325	329	4	-	-	PUNCT
gujaf-325	329	5	value	value	NOUN
gujaf-325	329	6	0.0000	0.0000	NUM
gujaf-325	329	7	0.0000	0.0000	NUM
gujaf-325	329	8	r	r	X
gujaf-325	329	9	-	-	PUNCT
gujaf-325	329	10	squared	square	VERB
gujaf-325	329	11	0.21	0.21	NUM
gujaf-325	329	12	0.13	0.13	NUM
gujaf-325	329	13	adj	adj	NOUN
gujaf-325	329	14	-	-	PUNCT
gujaf-325	329	15	rsquared	rsquare	VERB
gujaf-325	329	16	0.20	0.20	NUM
gujaf-325	329	17	0.12	0.12	NUM
gujaf-325	329	18	source	source	NOUN
gujaf-325	329	19	:	:	PUNCT
gujaf-325	329	20	stata	stata	NOUN
gujaf-325	329	21	output	output	NOUN
gujaf-325	329	22	,	,	PUNCT
gujaf-325	329	23	2023	2023	NUM
gujaf-325	329	24	.	.	PUNCT
gujaf-325	330	1	the	the	DET
gujaf-325	330	2	r	r	NOUN
gujaf-325	330	3	-	-	PUNCT
gujaf-325	330	4	square	square	ADJ
gujaf-325	330	5	value	value	NOUN
gujaf-325	330	6	for	for	ADP
gujaf-325	330	7	both	both	CCONJ
gujaf-325	330	8	the	the	DET
gujaf-325	330	9	models	model	NOUN
gujaf-325	330	10	is	be	AUX
gujaf-325	330	11	(	(	PUNCT
gujaf-325	330	12	0.21	0.21	NUM
gujaf-325	330	13	)	)	PUNCT
gujaf-325	330	14	and	and	CCONJ
gujaf-325	330	15	(	(	PUNCT
gujaf-325	330	16	0.13	0.13	NUM
gujaf-325	330	17	)	)	PUNCT
gujaf-325	330	18	,	,	PUNCT
gujaf-325	330	19	which	which	PRON
gujaf-325	330	20	means	mean	VERB
gujaf-325	330	21	that	that	SCONJ
gujaf-325	330	22	the	the	DET
gujaf-325	330	23	independent	independent	ADJ
gujaf-325	330	24	variables	variable	NOUN
gujaf-325	330	25	of	of	ADP
gujaf-325	330	26	the	the	DET
gujaf-325	330	27	model	model	NOUN
gujaf-325	330	28	are	be	AUX
gujaf-325	330	29	able	able	ADJ
gujaf-325	330	30	to	to	PART
gujaf-325	330	31	explain	explain	VERB
gujaf-325	330	32	the	the	DET
gujaf-325	330	33	change	change	NOUN
gujaf-325	330	34	in	in	ADP
gujaf-325	330	35	dependent	dependent	ADJ
gujaf-325	330	36	variables	variable	NOUN
gujaf-325	330	37	by	by	ADP
gujaf-325	330	38	21	21	NUM
gujaf-325	330	39	%	%	NOUN
gujaf-325	330	40	and	and	CCONJ
gujaf-325	330	41	13	13	NUM
gujaf-325	330	42	%	%	NOUN
gujaf-325	330	43	respectively	respectively	ADV
gujaf-325	330	44	.	.	PUNCT
gujaf-325	331	1	the	the	DET
gujaf-325	331	2	results	result	NOUN
gujaf-325	331	3	of	of	ADP
gujaf-325	331	4	testing	test	VERB
gujaf-325	331	5	the	the	DET
gujaf-325	331	6	coefficient	coefficient	NOUN
gujaf-325	331	7	of	of	ADP
gujaf-325	331	8	determination	determination	NOUN
gujaf-325	331	9	(	(	PUNCT
gujaf-325	331	10	adjusted	adjust	VERB
gujaf-325	331	11	rsquare	rsquare	NOUN
gujaf-325	331	12	)	)	PUNCT
gujaf-325	331	13	produces	produce	VERB
gujaf-325	331	14	a	a	DET
gujaf-325	331	15	value	value	NOUN
gujaf-325	331	16	of	of	ADP
gujaf-325	331	17	0.20	0.20	NUM
gujaf-325	331	18	and	and	CCONJ
gujaf-325	331	19	0.13	0.13	NUM
gujaf-325	331	20	indicating	indicate	VERB
gujaf-325	331	21	that	that	SCONJ
gujaf-325	331	22	the	the	DET
gujaf-325	331	23	independent	independent	ADJ
gujaf-325	331	24	variable	variable	ADJ
gujaf-325	331	25	accrual	accrual	ADJ
gujaf-325	331	26	earnings	earning	NOUN
gujaf-325	331	27	management	management	NOUN
gujaf-325	331	28	and	and	CCONJ
gujaf-325	331	29	real	real	ADJ
gujaf-325	331	30	earnings	earning	NOUN
gujaf-325	331	31	management	management	NOUN
gujaf-325	331	32	as	as	ADV
gujaf-325	331	33	well	well	ADV
gujaf-325	331	34	as	as	ADP
gujaf-325	331	35	firm	firm	ADJ
gujaf-325	331	36	size	size	NOUN
gujaf-325	331	37	,	,	PUNCT
gujaf-325	331	38	leverage	leverage	NOUN
gujaf-325	331	39	,	,	PUNCT
gujaf-325	331	40	roa	roa	NOUN
gujaf-325	331	41	,	,	PUNCT
gujaf-325	331	42	and	and	CCONJ
gujaf-325	331	43	audit	audit	NOUN
gujaf-325	331	44	quality	quality	NOUN
gujaf-325	331	45	only	only	ADV
gujaf-325	331	46	explains	explain	VERB
gujaf-325	331	47	the	the	DET
gujaf-325	331	48	dependent	dependent	ADJ
gujaf-325	331	49	variable	variable	NOUN
gujaf-325	331	50	that	that	PRON
gujaf-325	331	51	is	be	AUX
gujaf-325	331	52	the	the	DET
gujaf-325	331	53	firm	firm	ADJ
gujaf-325	331	54	characteristics	characteristic	NOUN
gujaf-325	331	55	at	at	ADP
gujaf-325	331	56	21	21	NUM
gujaf-325	331	57	%	%	NOUN
gujaf-325	331	58	and	and	CCONJ
gujaf-325	331	59	13	13	NUM
gujaf-325	331	60	%	%	NOUN
gujaf-325	331	61	,	,	PUNCT
gujaf-325	331	62	other	other	ADJ
gujaf-325	331	63	factors	factor	NOUN
gujaf-325	331	64	outside	outside	ADP
gujaf-325	331	65	the	the	DET
gujaf-325	331	66	model	model	NOUN
gujaf-325	331	67	explains	explain	VERB
gujaf-325	331	68	79	79	NUM
gujaf-325	331	69	%	%	NOUN
gujaf-325	331	70	and	and	CCONJ
gujaf-325	331	71	87	87	NUM
gujaf-325	331	72	%	%	NOUN
gujaf-325	331	73	.	.	PUNCT
gujaf-325	332	1	thus	thus	ADV
gujaf-325	332	2	,	,	PUNCT
gujaf-325	332	3	this	this	PRON
gujaf-325	332	4	can	can	AUX
gujaf-325	332	5	be	be	AUX
gujaf-325	332	6	interpreted	interpret	VERB
gujaf-325	332	7	to	to	PART
gujaf-325	332	8	mean	mean	VERB
gujaf-325	332	9	mangers	manger	NOUN
gujaf-325	332	10	in	in	ADP
gujaf-325	332	11	listed	list	VERB
gujaf-325	332	12	manufacturing	manufacturing	NOUN
gujaf-325	332	13	companies	company	NOUN
gujaf-325	332	14	in	in	ADP
gujaf-325	332	15	nigeria	nigeria	PROPN
gujaf-325	332	16	prefer	prefer	VERB
gujaf-325	332	17	to	to	PART
gujaf-325	332	18	aem	aem	VERB
gujaf-325	332	19	rather	rather	ADV
gujaf-325	332	20	than	than	ADP
gujaf-325	332	21	rem	rem	VERB
gujaf-325	332	22	,	,	PUNCT
gujaf-325	332	23	even	even	ADV
gujaf-325	332	24	though	though	SCONJ
gujaf-325	332	25	aem	aem	PROPN
gujaf-325	332	26	are	be	AUX
gujaf-325	332	27	easier	easy	ADJ
gujaf-325	332	28	to	to	PART
gujaf-325	332	29	detect	detect	VERB
gujaf-325	332	30	for	for	ADP
gujaf-325	332	31	auditors	auditor	NOUN
gujaf-325	332	32	and	and	CCONJ
gujaf-325	332	33	regulators	regulator	NOUN
gujaf-325	332	34	(	(	PUNCT
gujaf-325	332	35	gunny	gunny	NOUN
gujaf-325	332	36	2010	2010	NUM
gujaf-325	332	37	)	)	PUNCT
gujaf-325	332	38	.	.	PUNCT
gujaf-325	333	1	however	however	ADV
gujaf-325	333	2	,	,	PUNCT
gujaf-325	333	3	the	the	DET
gujaf-325	333	4	reason	reason	NOUN
gujaf-325	333	5	for	for	ADP
gujaf-325	333	6	this	this	PRON
gujaf-325	333	7	may	may	AUX
gujaf-325	333	8	be	be	AUX
gujaf-325	333	9	that	that	DET
gujaf-325	333	10	manipulation	manipulation	NOUN
gujaf-325	333	11	through	through	ADP
gujaf-325	333	12	the	the	DET
gujaf-325	333	13	real	real	ADJ
gujaf-325	333	14	business	business	NOUN
gujaf-325	333	15	activities	activity	NOUN
gujaf-325	333	16	is	be	AUX
gujaf-325	333	17	more	more	ADV
gujaf-325	333	18	costly	costly	ADJ
gujaf-325	333	19	than	than	ADP
gujaf-325	333	20	through	through	ADP
gujaf-325	333	21	the	the	DET
gujaf-325	333	22	accruals	accrual	NOUN
gujaf-325	333	23	due	due	ADP
gujaf-325	333	24	to	to	ADP
gujaf-325	333	25	the	the	DET
gujaf-325	333	26	economic	economic	ADJ
gujaf-325	333	27	consequences	consequence	NOUN
gujaf-325	333	28	.	.	PUNCT
gujaf-325	334	1	the	the	DET
gujaf-325	334	2	roa	roa	NOUN
gujaf-325	334	3	has	have	VERB
gujaf-325	334	4	a	a	DET
gujaf-325	334	5	negative	negative	ADJ
gujaf-325	334	6	coefficient-0.0001	coefficient-0.0001	NOUN
gujaf-325	334	7	but	but	CCONJ
gujaf-325	334	8	statistically	statistically	ADV
gujaf-325	334	9	significant	significant	ADJ
gujaf-325	334	10	0.0000	0.0000	NUM
gujaf-325	334	11	,	,	PUNCT
gujaf-325	334	12	on	on	ADP
gujaf-325	334	13	the	the	DET
gujaf-325	334	14	other	other	ADJ
gujaf-325	334	15	hand	hand	NOUN
gujaf-325	334	16	,	,	PUNCT
gujaf-325	334	17	rem	rem	X
gujaf-325	334	18	shows	show	VERB
gujaf-325	334	19	a	a	DET
gujaf-325	334	20	negative	negative	ADJ
gujaf-325	334	21	coefficient	coefficient	NOUN
gujaf-325	334	22	value	value	NOUN
gujaf-325	334	23	of	of	ADP
gujaf-325	334	24	-1.3385	-1.3385	NOUN
gujaf-325	334	25	with	with	ADP
gujaf-325	334	26	a	a	DET
gujaf-325	334	27	significance	significance	NOUN
gujaf-325	334	28	value	value	NOUN
gujaf-325	334	29	of	of	ADP
gujaf-325	334	30	0.109	0.109	NUM
gujaf-325	334	31	which	which	PRON
gujaf-325	334	32	is	be	AUX
gujaf-325	334	33	statistically	statistically	ADV
gujaf-325	334	34	not	not	PART
gujaf-325	334	35	significant	significant	ADJ
gujaf-325	334	36	.	.	PUNCT
gujaf-325	335	1	these	these	DET
gujaf-325	335	2	results	result	NOUN
gujaf-325	335	3	indicate	indicate	VERB
gujaf-325	335	4	that	that	SCONJ
gujaf-325	335	5	real	real	ADJ
gujaf-325	335	6	earnings	earning	NOUN
gujaf-325	335	7	management	management	NOUN
gujaf-325	335	8	measured	measure	VERB
gujaf-325	335	9	roychudhury	roychudhury	NOUN
gujaf-325	335	10	(	(	PUNCT
gujaf-325	335	11	2006	2006	NUM
gujaf-325	335	12	)	)	PUNCT
gujaf-325	335	13	model	model	NOUN
gujaf-325	335	14	where	where	SCONJ
gujaf-325	335	15	the	the	DET
gujaf-325	335	16	model	model	NOUN
gujaf-325	335	17	divides	divide	VERB
gujaf-325	335	18	the	the	DET
gujaf-325	335	19	size	size	NOUN
gujaf-325	335	20	of	of	ADP
gujaf-325	335	21	real	real	ADJ
gujaf-325	335	22	earnings	earning	NOUN
gujaf-325	335	23	management	management	NOUN
gujaf-325	335	24	into	into	ADP
gujaf-325	335	25	three	three	NUM
gujaf-325	335	26	namely	namely	ADV
gujaf-325	335	27	;	;	PUNCT
gujaf-325	335	28	abnormal	abnormal	ADJ
gujaf-325	335	29	operating	operate	VERB
gujaf-325	335	30	cash	cash	NOUN
gujaf-325	335	31	flow	flow	NOUN
gujaf-325	335	32	,	,	PUNCT
gujaf-325	335	33	abnormal	abnormal	ADJ
gujaf-325	335	34	production	production	NOUN
gujaf-325	335	35	costs	cost	NOUN
gujaf-325	335	36	,	,	PUNCT
gujaf-325	335	37	and	and	CCONJ
gujaf-325	335	38	abnormal	abnormal	ADJ
gujaf-325	335	39	discretionary	discretionary	ADJ
gujaf-325	335	40	expenses	expense	NOUN
gujaf-325	335	41	then	then	ADV
gujaf-325	335	42	sums	sum	VERB
gujaf-325	335	43	it	it	PRON
gujaf-325	335	44	up	up	ADP
gujaf-325	335	45	have	have	VERB
gujaf-325	335	46	a	a	DET
gujaf-325	335	47	negative	negative	ADJ
gujaf-325	335	48	impact	impact	NOUN
gujaf-325	335	49	on	on	ADP
gujaf-325	335	50	firm	firm	ADJ
gujaf-325	335	51	characteristics	characteristic	NOUN
gujaf-325	335	52	.	.	PUNCT
gujaf-325	336	1	this	this	DET
gujaf-325	336	2	result	result	NOUN
gujaf-325	336	3	is	be	AUX
gujaf-325	336	4	in	in	ADP
gujaf-325	336	5	contrast	contrast	NOUN
gujaf-325	336	6	with	with	ADP
gujaf-325	336	7	the	the	DET
gujaf-325	336	8	previous	previous	ADJ
gujaf-325	336	9	research	research	NOUN
gujaf-325	336	10	by	by	ADP
gujaf-325	336	11	darmawan	darmawan	PROPN
gujaf-325	336	12	et	et	PROPN
gujaf-325	336	13	al	al	PROPN
gujaf-325	336	14	.	.	PROPN
gujaf-325	336	15	,	,	PUNCT
gujaf-325	336	16	(	(	PUNCT
gujaf-325	336	17	2019	2019	NUM
gujaf-325	336	18	)	)	PUNCT
gujaf-325	336	19	and	and	CCONJ
gujaf-325	336	20	soyemi	soyemi	NOUN
gujaf-325	336	21	&	&	CCONJ
gujaf-325	336	22	olawale	olawale	NOUN
gujaf-325	336	23	(	(	PUNCT
gujaf-325	336	24	2019	2019	NUM
gujaf-325	336	25	)	)	PUNCT
gujaf-325	336	26	,	,	PUNCT
gujaf-325	336	27	which	which	PRON
gujaf-325	336	28	found	find	VERB
gujaf-325	336	29	that	that	SCONJ
gujaf-325	336	30	real	real	ADJ
gujaf-325	336	31	earnings	earning	NOUN
gujaf-325	336	32	management	management	NOUN
gujaf-325	336	33	has	have	VERB
gujaf-325	336	34	a	a	DET
gujaf-325	336	35	positive	positive	ADJ
gujaf-325	336	36	effect	effect	NOUN
gujaf-325	336	37	on	on	ADP
gujaf-325	336	38	firm	firm	ADJ
gujaf-325	336	39	characteristics	characteristic	NOUN
gujaf-325	336	40	.	.	PUNCT
gujaf-325	337	1	leverage	leverage	NOUN
gujaf-325	337	2	was	be	AUX
gujaf-325	337	3	found	find	VERB
gujaf-325	337	4	to	to	PART
gujaf-325	337	5	have	have	VERB
gujaf-325	337	6	no	no	DET
gujaf-325	337	7	effect	effect	NOUN
gujaf-325	337	8	on	on	ADP
gujaf-325	337	9	financial	financial	ADJ
gujaf-325	337	10	reporting	reporting	NOUN
gujaf-325	337	11	quality	quality	NOUN
gujaf-325	337	12	for	for	ADP
gujaf-325	337	13	aem	aem	PROPN
gujaf-325	337	14	(	(	PUNCT
gujaf-325	337	15	-0.0007	-0.0007	PROPN
gujaf-325	337	16	)	)	PUNCT
gujaf-325	337	17	in	in	ADP
gujaf-325	337	18	line	line	NOUN
gujaf-325	337	19	with	with	ADP
gujaf-325	337	20	darmawan	darmawan	PROPN
gujaf-325	337	21	et	et	PROPN
gujaf-325	337	22	al	al	PROPN
gujaf-325	337	23	(	(	PUNCT
gujaf-325	337	24	2019	2019	NUM
gujaf-325	337	25	)	)	PUNCT
gujaf-325	337	26	and	and	CCONJ
gujaf-325	337	27	ghania	ghania	PROPN
gujaf-325	337	28	,	,	PUNCT
gujaf-325	337	29	et	et	NOUN
gujaf-325	337	30	al(2019	al(2019	NUM
gujaf-325	337	31	)	)	PUNCT
gujaf-325	337	32	..	..	PUNCT
gujaf-325	338	1	the	the	DET
gujaf-325	338	2	financial	financial	ADJ
gujaf-325	338	3	leverage	leverage	NOUN
gujaf-325	338	4	measures	measure	VERB
gujaf-325	338	5	the	the	DET
gujaf-325	338	6	firm	firm	NOUN
gujaf-325	338	7	’s	’s	PART
gujaf-325	338	8	level	level	NOUN
gujaf-325	338	9	of	of	ADP
gujaf-325	338	10	indebtedness	indebtedness	NOUN
gujaf-325	338	11	.	.	PUNCT
gujaf-325	339	1	the	the	DET
gujaf-325	339	2	main	main	ADJ
gujaf-325	339	3	motivation	motivation	NOUN
gujaf-325	339	4	of	of	ADP
gujaf-325	339	5	firms	firm	NOUN
gujaf-325	339	6	to	to	PART
gujaf-325	339	7	engage	engage	VERB
gujaf-325	339	8	in	in	ADP
gujaf-325	339	9	earnings	earning	NOUN
gujaf-325	339	10	management	management	NOUN
gujaf-325	339	11	is	be	AUX
gujaf-325	339	12	to	to	PART
gujaf-325	339	13	influence	influence	VERB
gujaf-325	339	14	the	the	DET
gujaf-325	339	15	contractual	contractual	ADJ
gujaf-325	339	16	outcomes	outcome	NOUN
gujaf-325	339	17	,	,	PUNCT
gujaf-325	339	18	especially	especially	ADV
gujaf-325	339	19	the	the	DET
gujaf-325	339	20	debt	debt	NOUN
gujaf-325	339	21	covenants	covenant	NOUN
gujaf-325	339	22	.	.	PUNCT
gujaf-325	340	1	the	the	DET
gujaf-325	340	2	result	result	NOUN
gujaf-325	340	3	assumes	assume	VERB
gujaf-325	340	4	that	that	SCONJ
gujaf-325	340	5	the	the	DET
gujaf-325	340	6	gusau	gusau	ADJ
gujaf-325	340	7	journal	journal	NOUN
gujaf-325	340	8	of	of	ADP
gujaf-325	340	9	accounting	accounting	NOUN
gujaf-325	340	10	and	and	CCONJ
gujaf-325	340	11	finance	finance	NOUN
gujaf-325	340	12	,	,	PUNCT
gujaf-325	340	13	vol	vol	NOUN
gujaf-325	340	14	.	.	PROPN
gujaf-325	340	15	5	5	NUM
gujaf-325	340	16	,	,	PUNCT
gujaf-325	340	17	issue	issue	NOUN
gujaf-325	340	18	2	2	NUM
gujaf-325	340	19	,	,	PUNCT
gujaf-325	340	20	october	october	PROPN
gujaf-325	340	21	,	,	PUNCT
gujaf-325	340	22	2024	2024	NUM
gujaf-325	340	23	139	139	NUM
gujaf-325	340	24	amount	amount	NOUN
gujaf-325	340	25	of	of	ADP
gujaf-325	340	26	debt	debt	NOUN
gujaf-325	340	27	held	hold	VERB
gujaf-325	340	28	by	by	ADP
gujaf-325	340	29	the	the	DET
gujaf-325	340	30	firm	firm	NOUN
gujaf-325	340	31	is	be	AUX
gujaf-325	340	32	not	not	PART
gujaf-325	340	33	meaningful	meaningful	ADJ
gujaf-325	340	34	information	information	NOUN
gujaf-325	340	35	to	to	AUX
gujaf-325	340	36	aem	aem	VERB
gujaf-325	340	37	so	so	SCONJ
gujaf-325	340	38	it	it	PRON
gujaf-325	340	39	does	do	AUX
gujaf-325	340	40	not	not	PART
gujaf-325	340	41	affect	affect	VERB
gujaf-325	340	42	the	the	DET
gujaf-325	340	43	financial	financial	ADJ
gujaf-325	340	44	reporting	reporting	NOUN
gujaf-325	340	45	quality	quality	NOUN
gujaf-325	340	46	.	.	PUNCT
gujaf-325	341	1	however	however	ADV
gujaf-325	341	2	,	,	PUNCT
gujaf-325	341	3	for	for	ADP
gujaf-325	341	4	rem	rem	PROPN
gujaf-325	341	5	0.9941	0.9941	NUM
gujaf-325	341	6	and	and	CCONJ
gujaf-325	341	7	0.000	0.000	NUM
gujaf-325	341	8	shows	show	VERB
gujaf-325	341	9	a	a	DET
gujaf-325	341	10	positive	positive	ADJ
gujaf-325	341	11	association	association	NOUN
gujaf-325	341	12	which	which	PRON
gujaf-325	341	13	is	be	AUX
gujaf-325	341	14	also	also	ADV
gujaf-325	341	15	statistically	statistically	ADV
gujaf-325	341	16	significant	significant	ADJ
gujaf-325	341	17	interpreted	interpret	VERB
gujaf-325	341	18	as	as	ADP
gujaf-325	341	19	the	the	DET
gujaf-325	341	20	amount	amount	NOUN
gujaf-325	341	21	of	of	ADP
gujaf-325	341	22	debt	debt	NOUN
gujaf-325	341	23	held	hold	VERB
gujaf-325	341	24	by	by	ADP
gujaf-325	341	25	the	the	DET
gujaf-325	341	26	firms	firm	NOUN
gujaf-325	341	27	can	can	AUX
gujaf-325	341	28	affect	affect	VERB
gujaf-325	341	29	financial	financial	ADJ
gujaf-325	341	30	reporting	reporting	NOUN
gujaf-325	341	31	quality	quality	NOUN
gujaf-325	341	32	in	in	ADP
gujaf-325	341	33	line	line	NOUN
gujaf-325	341	34	with	with	ADP
gujaf-325	341	35	the	the	DET
gujaf-325	341	36	findings	finding	NOUN
gujaf-325	341	37	suffian	suffian	ADJ
gujaf-325	341	38	,	,	PUNCT
gujaf-325	341	39	sanusi	sanusi	PROPN
gujaf-325	341	40	&	&	CCONJ
gujaf-325	341	41	mastuki	mastuki	PROPN
gujaf-325	341	42	(	(	PUNCT
gujaf-325	341	43	2015	2015	NUM
gujaf-325	341	44	)	)	PUNCT
gujaf-325	341	45	and	and	CCONJ
gujaf-325	341	46	khanh	khanh	PROPN
gujaf-325	341	47	&	&	CCONJ
gujaf-325	341	48	thu	thu	PROPN
gujaf-325	341	49	(	(	PUNCT
gujaf-325	341	50	2019	2019	NUM
gujaf-325	341	51	)	)	PUNCT
gujaf-325	341	52	.	.	PUNCT
gujaf-325	342	1	this	this	PRON
gujaf-325	342	2	can	can	AUX
gujaf-325	342	3	be	be	AUX
gujaf-325	342	4	interpreted	interpret	VERB
gujaf-325	342	5	to	to	PART
gujaf-325	342	6	mean	mean	VERB
gujaf-325	342	7	the	the	DET
gujaf-325	342	8	provisions	provision	NOUN
gujaf-325	342	9	of	of	ADP
gujaf-325	342	10	debt	debt	NOUN
gujaf-325	342	11	covenant	covenant	NOUN
gujaf-325	342	12	require	require	VERB
gujaf-325	342	13	the	the	DET
gujaf-325	342	14	firms	firm	NOUN
gujaf-325	342	15	to	to	PART
gujaf-325	342	16	maintain	maintain	VERB
gujaf-325	342	17	or	or	CCONJ
gujaf-325	342	18	achieve	achieve	VERB
gujaf-325	342	19	a	a	DET
gujaf-325	342	20	certain	certain	ADJ
gujaf-325	342	21	level	level	NOUN
gujaf-325	342	22	of	of	ADP
gujaf-325	342	23	earnings	earning	NOUN
gujaf-325	342	24	as	as	ADP
gujaf-325	342	25	a	a	DET
gujaf-325	342	26	part	part	NOUN
gujaf-325	342	27	of	of	ADP
gujaf-325	342	28	the	the	DET
gujaf-325	342	29	borrowing	borrowing	NOUN
gujaf-325	342	30	agreement	agreement	NOUN
gujaf-325	342	31	which	which	PRON
gujaf-325	342	32	can	can	AUX
gujaf-325	342	33	be	be	AUX
gujaf-325	342	34	manipulated	manipulate	VERB
gujaf-325	342	35	using	use	VERB
gujaf-325	342	36	real	real	ADJ
gujaf-325	342	37	earnings	earning	NOUN
gujaf-325	342	38	management	management	NOUN
gujaf-325	342	39	.	.	PUNCT
gujaf-325	343	1	firm	firm	ADJ
gujaf-325	343	2	size	size	NOUN
gujaf-325	343	3	was	be	AUX
gujaf-325	343	4	found	find	VERB
gujaf-325	343	5	to	to	PART
gujaf-325	343	6	be0.3111	be0.3111	VERB
gujaf-325	343	7	and-0.3465	and-0.3465	ADP
gujaf-325	343	8	negative	negative	ADJ
gujaf-325	343	9	effect	effect	NOUN
gujaf-325	343	10	for	for	ADP
gujaf-325	343	11	both	both	CCONJ
gujaf-325	343	12	aem	aem	PROPN
gujaf-325	343	13	and	and	CCONJ
gujaf-325	343	14	rem	rem	PROPN
gujaf-325	343	15	but	but	CCONJ
gujaf-325	343	16	statistically	statistically	ADV
gujaf-325	343	17	significant	significant	ADJ
gujaf-325	343	18	in	in	ADP
gujaf-325	343	19	line	line	NOUN
gujaf-325	343	20	with	with	ADP
gujaf-325	343	21	darmawan	darmawan	PROPN
gujaf-325	343	22	et	et	PROPN
gujaf-325	343	23	al	al	PROPN
gujaf-325	343	24	(	(	PUNCT
gujaf-325	343	25	2j019	2j019	NUM
gujaf-325	343	26	)	)	PUNCT
gujaf-325	343	27	,	,	PUNCT
gujaf-325	343	28	egolum	egolum	PROPN
gujaf-325	343	29	&	&	CCONJ
gujaf-325	343	30	ikebudu	ikebudu	PROPN
gujaf-325	343	31	(	(	PUNCT
gujaf-325	343	32	2023	2023	NUM
gujaf-325	343	33	)	)	PUNCT
gujaf-325	343	34	and	and	CCONJ
gujaf-325	343	35	junaidu	junaidu	PROPN
gujaf-325	343	36	&	&	CCONJ
gujaf-325	343	37	oladele	oladele	PROPN
gujaf-325	343	38	(	(	PUNCT
gujaf-325	343	39	2019	2019	NUM
gujaf-325	343	40	)	)	PUNCT
gujaf-325	343	41	,	,	PUNCT
gujaf-325	343	42	in	in	ADP
gujaf-325	343	43	contrast	contrast	NOUN
gujaf-325	343	44	with	with	ADP
gujaf-325	343	45	soyemi	soyemi	NOUN
gujaf-325	343	46	&	&	CCONJ
gujaf-325	343	47	olawale	olawale	ADJ
gujaf-325	343	48	,	,	PUNCT
gujaf-325	343	49	(	(	PUNCT
gujaf-325	343	50	2019	2019	NUM
gujaf-325	343	51	)	)	PUNCT
gujaf-325	343	52	and	and	CCONJ
gujaf-325	343	53	ghania	ghania	PROPN
gujaf-325	343	54	,	,	PUNCT
gujaf-325	343	55	et	et	PROPN
gujaf-325	343	56	al	al	PROPN
gujaf-325	343	57	(	(	PUNCT
gujaf-325	343	58	2019	2019	NUM
gujaf-325	343	59	)	)	PUNCT
gujaf-325	343	60	.	.	PUNCT
gujaf-325	344	1	audit	audit	NOUN
gujaf-325	344	2	quality	quality	NOUN
gujaf-325	344	3	was	be	AUX
gujaf-325	344	4	also	also	ADV
gujaf-325	344	5	found	find	VERB
gujaf-325	344	6	to	to	PART
gujaf-325	344	7	have	have	VERB
gujaf-325	344	8	a	a	DET
gujaf-325	344	9	positive	positive	ADJ
gujaf-325	344	10	effect	effect	NOUN
gujaf-325	344	11	for	for	ADP
gujaf-325	344	12	both	both	CCONJ
gujaf-325	344	13	aem	aem	PROPN
gujaf-325	344	14	and	and	CCONJ
gujaf-325	344	15	rem	rem	PROPN
gujaf-325	344	16	(	(	PUNCT
gujaf-325	344	17	0.0081	0.0081	NUM
gujaf-325	344	18	and	and	CCONJ
gujaf-325	344	19	0.0008	0.0008	NUM
gujaf-325	344	20	)	)	PUNCT
gujaf-325	344	21	on	on	ADP
gujaf-325	344	22	the	the	DET
gujaf-325	344	23	value	value	NOUN
gujaf-325	344	24	of	of	ADP
gujaf-325	344	25	the	the	DET
gujaf-325	344	26	firm	firm	NOUN
gujaf-325	344	27	,	,	PUNCT
gujaf-325	344	28	in	in	ADP
gujaf-325	344	29	line	line	NOUN
gujaf-325	344	30	with	with	ADP
gujaf-325	344	31	hassan	hassan	PROPN
gujaf-325	344	32	(	(	PUNCT
gujaf-325	344	33	2020	2020	NUM
gujaf-325	344	34	)	)	PUNCT
gujaf-325	344	35	,	,	PUNCT
gujaf-325	344	36	but	but	CCONJ
gujaf-325	344	37	in	in	ADP
gujaf-325	344	38	contrast	contrast	NOUN
gujaf-325	344	39	with	with	ADP
gujaf-325	344	40	darmawan	darmawan	PROPN
gujaf-325	344	41	et	et	PROPN
gujaf-325	344	42	al	al	PROPN
gujaf-325	344	43	(	(	PUNCT
gujaf-325	344	44	2019	2019	NUM
gujaf-325	344	45	)	)	PUNCT
gujaf-325	344	46	who	who	PRON
gujaf-325	344	47	find	find	VERB
gujaf-325	344	48	audit	audit	NOUN
gujaf-325	344	49	quality	quality	NOUN
gujaf-325	344	50	can	can	AUX
gujaf-325	344	51	have	have	VERB
gujaf-325	344	52	a	a	DET
gujaf-325	344	53	negative	negative	ADJ
gujaf-325	344	54	impact	impact	NOUN
gujaf-325	344	55	on	on	ADP
gujaf-325	344	56	firm	firm	ADJ
gujaf-325	344	57	value	value	NOUN
gujaf-325	344	58	.	.	PUNCT
gujaf-325	345	1	5.0	5.0	NUM
gujaf-325	345	2	summary	summary	NOUN
gujaf-325	345	3	and	and	CCONJ
gujaf-325	345	4	conclusions	conclusion	NOUN
gujaf-325	345	5	the	the	DET
gujaf-325	345	6	vast	vast	ADJ
gujaf-325	345	7	majority	majority	NOUN
gujaf-325	345	8	of	of	ADP
gujaf-325	345	9	researchers	researcher	NOUN
gujaf-325	345	10	examined	examine	VERB
gujaf-325	345	11	aem	aem	PROPN
gujaf-325	345	12	and	and	CCONJ
gujaf-325	345	13	its	its	PRON
gujaf-325	345	14	association	association	NOUN
gujaf-325	345	15	with	with	ADP
gujaf-325	345	16	several	several	ADJ
gujaf-325	345	17	aspects	aspect	NOUN
gujaf-325	345	18	of	of	ADP
gujaf-325	345	19	firms	firm	NOUN
gujaf-325	345	20	such	such	ADJ
gujaf-325	345	21	as	as	ADP
gujaf-325	345	22	the	the	DET
gujaf-325	345	23	quality	quality	NOUN
gujaf-325	345	24	of	of	ADP
gujaf-325	345	25	corporate	corporate	ADJ
gujaf-325	345	26	governance	governance	NOUN
gujaf-325	345	27	,	,	PUNCT
gujaf-325	345	28	audit	audit	NOUN
gujaf-325	345	29	quality	quality	NOUN
gujaf-325	345	30	,	,	PUNCT
gujaf-325	345	31	and	and	CCONJ
gujaf-325	345	32	initial	initial	ADJ
gujaf-325	345	33	public	public	ADJ
gujaf-325	345	34	offering	offering	NOUN
gujaf-325	345	35	,	,	PUNCT
gujaf-325	345	36	some	some	PRON
gujaf-325	345	37	started	start	VERB
gujaf-325	345	38	to	to	PART
gujaf-325	345	39	focus	focus	VERB
gujaf-325	345	40	more	more	ADV
gujaf-325	345	41	on	on	ADP
gujaf-325	345	42	real	real	ADJ
gujaf-325	345	43	em	em	PRON
gujaf-325	345	44	.	.	PUNCT
gujaf-325	346	1	this	this	DET
gujaf-325	346	2	study	study	NOUN
gujaf-325	346	3	,	,	PUNCT
gujaf-325	346	4	aimed	aim	VERB
gujaf-325	346	5	to	to	PART
gujaf-325	346	6	contribute	contribute	VERB
gujaf-325	346	7	to	to	ADP
gujaf-325	346	8	the	the	DET
gujaf-325	346	9	debate	debate	NOUN
gujaf-325	346	10	in	in	ADP
gujaf-325	346	11	the	the	DET
gujaf-325	346	12	literature	literature	NOUN
gujaf-325	346	13	by	by	ADP
gujaf-325	346	14	examining	examine	VERB
gujaf-325	346	15	both	both	DET
gujaf-325	346	16	aem	aem	PROPN
gujaf-325	346	17	and	and	CCONJ
gujaf-325	346	18	rem	rem	X
gujaf-325	346	19	in	in	ADP
gujaf-325	346	20	a	a	DET
gujaf-325	346	21	detailed	detailed	ADJ
gujaf-325	346	22	examination	examination	NOUN
gujaf-325	346	23	of	of	ADP
gujaf-325	346	24	both	both	CCONJ
gujaf-325	346	25	aem	aem	PROPN
gujaf-325	346	26	and	and	CCONJ
gujaf-325	346	27	rem	rem	PROPN
gujaf-325	346	28	.	.	PUNCT
gujaf-325	347	1	the	the	DET
gujaf-325	347	2	regression	regression	NOUN
gujaf-325	347	3	analysis	analysis	NOUN
gujaf-325	347	4	of	of	ADP
gujaf-325	347	5	firm	firm	ADJ
gujaf-325	347	6	characteristics	characteristic	NOUN
gujaf-325	347	7	and	and	CCONJ
gujaf-325	347	8	aem	aem	PROPN
gujaf-325	347	9	and	and	CCONJ
gujaf-325	347	10	rem	rem	X
gujaf-325	347	11	has	have	AUX
gujaf-325	347	12	yielded	yield	VERB
gujaf-325	347	13	important	important	ADJ
gujaf-325	347	14	insights	insight	NOUN
gujaf-325	347	15	and	and	CCONJ
gujaf-325	347	16	implications	implication	NOUN
gujaf-325	347	17	.	.	PUNCT
gujaf-325	348	1	the	the	DET
gujaf-325	348	2	r	r	NOUN
gujaf-325	348	3	-	-	PUNCT
gujaf-325	348	4	squared	square	VERB
gujaf-325	348	5	values	value	NOUN
gujaf-325	348	6	indicate	indicate	VERB
gujaf-325	348	7	that	that	SCONJ
gujaf-325	348	8	the	the	DET
gujaf-325	348	9	model	model	NOUN
gujaf-325	348	10	,	,	PUNCT
gujaf-325	348	11	which	which	PRON
gujaf-325	348	12	incorporates	incorporate	VERB
gujaf-325	348	13	accrual	accrual	ADJ
gujaf-325	348	14	earnings	earning	NOUN
gujaf-325	348	15	management	management	NOUN
gujaf-325	348	16	(	(	PUNCT
gujaf-325	348	17	aem	aem	PROPN
gujaf-325	348	18	)	)	PUNCT
gujaf-325	348	19	,	,	PUNCT
gujaf-325	348	20	real	real	ADJ
gujaf-325	348	21	earnings	earning	NOUN
gujaf-325	348	22	management	management	NOUN
gujaf-325	348	23	(	(	PUNCT
gujaf-325	348	24	rem	rem	NOUN
gujaf-325	348	25	)	)	PUNCT
gujaf-325	348	26	,	,	PUNCT
gujaf-325	348	27	firm	firm	ADJ
gujaf-325	348	28	size	size	NOUN
gujaf-325	348	29	,	,	PUNCT
gujaf-325	348	30	leverage	leverage	NOUN
gujaf-325	348	31	,	,	PUNCT
gujaf-325	348	32	return	return	VERB
gujaf-325	348	33	on	on	ADP
gujaf-325	348	34	assets	asset	NOUN
gujaf-325	348	35	(	(	PUNCT
gujaf-325	348	36	roa	roa	NOUN
gujaf-325	348	37	)	)	PUNCT
gujaf-325	348	38	,	,	PUNCT
gujaf-325	348	39	and	and	CCONJ
gujaf-325	348	40	audit	audit	NOUN
gujaf-325	348	41	quality	quality	NOUN
gujaf-325	348	42	,	,	PUNCT
gujaf-325	348	43	explains	explain	VERB
gujaf-325	348	44	only	only	ADV
gujaf-325	348	45	21	21	NUM
gujaf-325	348	46	%	%	NOUN
gujaf-325	348	47	and	and	CCONJ
gujaf-325	348	48	13	13	NUM
gujaf-325	348	49	%	%	NOUN
gujaf-325	348	50	of	of	ADP
gujaf-325	348	51	the	the	DET
gujaf-325	348	52	variation	variation	NOUN
gujaf-325	348	53	in	in	ADP
gujaf-325	348	54	firm	firm	ADJ
gujaf-325	348	55	characteristics	characteristic	NOUN
gujaf-325	348	56	,	,	PUNCT
gujaf-325	348	57	leaving	leave	VERB
gujaf-325	348	58	a	a	DET
gujaf-325	348	59	significant	significant	ADJ
gujaf-325	348	60	portion	portion	NOUN
gujaf-325	348	61	(	(	PUNCT
gujaf-325	348	62	79	79	NUM
gujaf-325	348	63	%	%	NOUN
gujaf-325	348	64	and	and	CCONJ
gujaf-325	348	65	87	87	NUM
gujaf-325	348	66	%	%	NOUN
gujaf-325	348	67	)	)	PUNCT
gujaf-325	348	68	unexplained	unexplained	ADJ
gujaf-325	348	69	.	.	PUNCT
gujaf-325	349	1	notably	notably	ADV
gujaf-325	349	2	,	,	PUNCT
gujaf-325	349	3	the	the	DET
gujaf-325	349	4	results	result	NOUN
gujaf-325	349	5	reveal	reveal	VERB
gujaf-325	349	6	contrasting	contrasting	ADJ
gujaf-325	349	7	effects	effect	NOUN
gujaf-325	349	8	of	of	ADP
gujaf-325	349	9	aem	aem	PROPN
gujaf-325	349	10	and	and	CCONJ
gujaf-325	349	11	rem	rem	X
gujaf-325	349	12	on	on	ADP
gujaf-325	349	13	firm	firm	ADJ
gujaf-325	349	14	characteristics	characteristic	NOUN
gujaf-325	349	15	,	,	PUNCT
gujaf-325	349	16	with	with	ADP
gujaf-325	349	17	aem	aem	PROPN
gujaf-325	349	18	being	be	AUX
gujaf-325	349	19	statistically	statistically	ADV
gujaf-325	349	20	not	not	PART
gujaf-325	349	21	significant	significant	ADJ
gujaf-325	349	22	and	and	CCONJ
gujaf-325	349	23	rem	rem	AUX
gujaf-325	349	24	showing	show	VERB
gujaf-325	349	25	a	a	DET
gujaf-325	349	26	statistically	statistically	ADV
gujaf-325	349	27	significant	significant	ADJ
gujaf-325	349	28	negative	negative	ADJ
gujaf-325	349	29	impact	impact	NOUN
gujaf-325	349	30	on	on	ADP
gujaf-325	349	31	firm	firm	ADJ
gujaf-325	349	32	characteristics	characteristic	NOUN
gujaf-325	349	33	.	.	PUNCT
gujaf-325	350	1	this	this	PRON
gujaf-325	350	2	suggests	suggest	VERB
gujaf-325	350	3	that	that	SCONJ
gujaf-325	350	4	real	real	ADJ
gujaf-325	350	5	earnings	earning	NOUN
gujaf-325	350	6	management	management	NOUN
gujaf-325	350	7	,	,	PUNCT
gujaf-325	350	8	specifically	specifically	ADV
gujaf-325	350	9	in	in	ADP
gujaf-325	350	10	the	the	DET
gujaf-325	350	11	context	context	NOUN
gujaf-325	350	12	of	of	ADP
gujaf-325	350	13	abnormal	abnormal	ADJ
gujaf-325	350	14	operating	operate	VERB
gujaf-325	350	15	cash	cash	NOUN
gujaf-325	350	16	flow	flow	NOUN
gujaf-325	350	17	,	,	PUNCT
gujaf-325	350	18	production	production	NOUN
gujaf-325	350	19	costs	cost	NOUN
gujaf-325	350	20	,	,	PUNCT
gujaf-325	350	21	and	and	CCONJ
gujaf-325	350	22	discretionary	discretionary	ADJ
gujaf-325	350	23	expenses	expense	NOUN
gujaf-325	350	24	,	,	PUNCT
gujaf-325	350	25	adversely	adversely	ADV
gujaf-325	350	26	affects	affect	VERB
gujaf-325	350	27	firm	firm	ADJ
gujaf-325	350	28	value	value	NOUN
gujaf-325	350	29	,	,	PUNCT
gujaf-325	350	30	contradicting	contradict	VERB
gujaf-325	350	31	some	some	DET
gujaf-325	350	32	previous	previous	ADJ
gujaf-325	350	33	research	research	NOUN
gujaf-325	350	34	findings	finding	NOUN
gujaf-325	350	35	.	.	PUNCT
gujaf-325	351	1	the	the	DET
gujaf-325	351	2	influence	influence	NOUN
gujaf-325	351	3	of	of	ADP
gujaf-325	351	4	leverage	leverage	NOUN
gujaf-325	351	5	on	on	ADP
gujaf-325	351	6	financial	financial	ADJ
gujaf-325	351	7	reporting	reporting	NOUN
gujaf-325	351	8	quality	quality	NOUN
gujaf-325	351	9	appears	appear	VERB
gujaf-325	351	10	to	to	PART
gujaf-325	351	11	be	be	AUX
gujaf-325	351	12	dependent	dependent	ADJ
gujaf-325	351	13	on	on	ADP
gujaf-325	351	14	the	the	DET
gujaf-325	351	15	type	type	NOUN
gujaf-325	351	16	of	of	ADP
gujaf-325	351	17	earnings	earning	NOUN
gujaf-325	351	18	management	management	NOUN
gujaf-325	351	19	,	,	PUNCT
gujaf-325	351	20	with	with	ADP
gujaf-325	351	21	aem	aem	PROPN
gujaf-325	351	22	being	be	AUX
gujaf-325	351	23	statistically	statistically	ADV
gujaf-325	351	24	insignificant	insignificant	ADJ
gujaf-325	351	25	,	,	PUNCT
gujaf-325	351	26	which	which	PRON
gujaf-325	351	27	means	mean	VERB
gujaf-325	351	28	that	that	SCONJ
gujaf-325	351	29	the	the	DET
gujaf-325	351	30	increased	increase	VERB
gujaf-325	351	31	leverage	leverage	NOUN
gujaf-325	351	32	is	be	AUX
gujaf-325	351	33	associated	associate	VERB
gujaf-325	351	34	with	with	ADP
gujaf-325	351	35	reduced	reduce	VERB
gujaf-325	351	36	earnings	earning	NOUN
gujaf-325	351	37	management	management	NOUN
gujaf-325	351	38	while	while	SCONJ
gujaf-325	351	39	rem	rem	NOUN
gujaf-325	351	40	shows	show	VERB
gujaf-325	351	41	a	a	DET
gujaf-325	351	42	positive	positive	ADJ
gujaf-325	351	43	and	and	CCONJ
gujaf-325	351	44	statistically	statistically	ADV
gujaf-325	351	45	significant	significant	ADJ
gujaf-325	351	46	association	association	NOUN
gujaf-325	351	47	,	,	PUNCT
gujaf-325	351	48	implying	imply	VERB
gujaf-325	351	49	that	that	SCONJ
gujaf-325	351	50	the	the	DET
gujaf-325	351	51	amount	amount	NOUN
gujaf-325	351	52	of	of	ADP
gujaf-325	351	53	debt	debt	NOUN
gujaf-325	351	54	held	hold	VERB
gujaf-325	351	55	by	by	ADP
gujaf-325	351	56	firms	firm	NOUN
gujaf-325	351	57	can	can	AUX
gujaf-325	351	58	affect	affect	VERB
gujaf-325	351	59	financial	financial	ADJ
gujaf-325	351	60	reporting	reporting	NOUN
gujaf-325	351	61	quality	quality	NOUN
gujaf-325	351	62	.	.	PUNCT
gujaf-325	352	1	additionally	additionally	ADV
gujaf-325	352	2	,	,	PUNCT
gujaf-325	352	3	firm	firm	ADJ
gujaf-325	352	4	size	size	NOUN
gujaf-325	352	5	has	have	VERB
gujaf-325	352	6	a	a	DET
gujaf-325	352	7	consistent	consistent	ADJ
gujaf-325	352	8	negative	negative	ADJ
gujaf-325	352	9	impact	impact	NOUN
gujaf-325	352	10	on	on	ADP
gujaf-325	352	11	both	both	CCONJ
gujaf-325	352	12	aem	aem	PROPN
gujaf-325	352	13	and	and	CCONJ
gujaf-325	352	14	rem	rem	PROPN
gujaf-325	352	15	,	,	PUNCT
gujaf-325	352	16	with	with	ADP
gujaf-325	352	17	statistically	statistically	ADV
gujaf-325	352	18	significant	significant	ADJ
gujaf-325	352	19	results	result	NOUN
gujaf-325	352	20	,	,	PUNCT
gujaf-325	352	21	indicating	indicate	VERB
gujaf-325	352	22	that	that	SCONJ
gujaf-325	352	23	larger	large	ADJ
gujaf-325	352	24	firms	firm	NOUN
gujaf-325	352	25	may	may	AUX
gujaf-325	352	26	face	face	VERB
gujaf-325	352	27	unique	unique	ADJ
gujaf-325	352	28	challenges	challenge	NOUN
gujaf-325	352	29	related	relate	VERB
gujaf-325	352	30	to	to	ADP
gujaf-325	352	31	financial	financial	ADJ
gujaf-325	352	32	reporting	reporting	NOUN
gujaf-325	352	33	quality	quality	NOUN
gujaf-325	352	34	.	.	PUNCT
gujaf-325	353	1	audit	audit	NOUN
gujaf-325	353	2	quality	quality	NOUN
gujaf-325	353	3	,	,	PUNCT
gujaf-325	353	4	contrary	contrary	ADJ
gujaf-325	353	5	to	to	ADP
gujaf-325	353	6	certain	certain	ADJ
gujaf-325	353	7	prior	prior	ADJ
gujaf-325	353	8	findings	finding	NOUN
gujaf-325	353	9	,	,	PUNCT
gujaf-325	353	10	exhibits	exhibit	VERB
gujaf-325	353	11	a	a	DET
gujaf-325	353	12	positive	positive	ADJ
gujaf-325	353	13	impact	impact	NOUN
gujaf-325	353	14	on	on	ADP
gujaf-325	353	15	firm	firm	ADJ
gujaf-325	353	16	value	value	NOUN
gujaf-325	353	17	for	for	ADP
gujaf-325	353	18	both	both	CCONJ
gujaf-325	353	19	aem	aem	PROPN
gujaf-325	353	20	and	and	CCONJ
gujaf-325	353	21	rem	rem	PROPN
gujaf-325	353	22	,	,	PUNCT
gujaf-325	353	23	emphasizing	emphasize	VERB
gujaf-325	353	24	the	the	DET
gujaf-325	353	25	importance	importance	NOUN
gujaf-325	353	26	of	of	ADP
gujaf-325	353	27	rigorous	rigorous	ADJ
gujaf-325	353	28	and	and	CCONJ
gujaf-325	353	29	high	high	ADJ
gujaf-325	353	30	-	-	PUNCT
gujaf-325	353	31	quality	quality	NOUN
gujaf-325	353	32	auditing	auditing	NOUN
gujaf-325	353	33	in	in	ADP
gujaf-325	353	34	maintaining	maintain	VERB
gujaf-325	353	35	the	the	DET
gujaf-325	353	36	value	value	NOUN
gujaf-325	353	37	of	of	ADP
gujaf-325	353	38	the	the	DET
gujaf-325	353	39	firm	firm	NOUN
gujaf-325	353	40	.	.	PUNCT
gujaf-325	354	1	these	these	DET
gujaf-325	354	2	findings	finding	NOUN
gujaf-325	354	3	underscore	underscore	VERB
gujaf-325	354	4	the	the	DET
gujaf-325	354	5	complexity	complexity	NOUN
gujaf-325	354	6	of	of	ADP
gujaf-325	354	7	the	the	DET
gujaf-325	354	8	factors	factor	NOUN
gujaf-325	354	9	influencing	influence	VERB
gujaf-325	354	10	financial	financial	ADJ
gujaf-325	354	11	reporting	reporting	NOUN
gujaf-325	354	12	quality	quality	NOUN
gujaf-325	354	13	and	and	CCONJ
gujaf-325	354	14	firm	firm	ADJ
gujaf-325	354	15	characteristics	characteristic	NOUN
gujaf-325	354	16	,	,	PUNCT
gujaf-325	354	17	indicating	indicate	VERB
gujaf-325	354	18	the	the	DET
gujaf-325	354	19	need	need	NOUN
gujaf-325	354	20	for	for	ADP
gujaf-325	354	21	further	further	ADJ
gujaf-325	354	22	research	research	NOUN
gujaf-325	354	23	and	and	CCONJ
gujaf-325	354	24	tailored	tailor	VERB
gujaf-325	354	25	policy	policy	NOUN
gujaf-325	354	26	responses	response	NOUN
gujaf-325	354	27	to	to	PART
gujaf-325	354	28	address	address	VERB
gujaf-325	354	29	the	the	DET
gujaf-325	354	30	intricacies	intricacy	NOUN
gujaf-325	354	31	of	of	ADP
gujaf-325	354	32	these	these	DET
gujaf-325	354	33	relationships	relationship	NOUN
gujaf-325	354	34	.	.	PUNCT
gujaf-325	355	1	gusau	gusau	ADJ
gujaf-325	355	2	journal	journal	PROPN
gujaf-325	355	3	of	of	ADP
gujaf-325	355	4	accounting	accounting	NOUN
gujaf-325	355	5	and	and	CCONJ
gujaf-325	355	6	finance	finance	NOUN
gujaf-325	355	7	,	,	PUNCT
gujaf-325	355	8	vol	vol	NOUN
gujaf-325	355	9	.	.	PROPN
gujaf-325	355	10	5	5	NUM
gujaf-325	355	11	,	,	PUNCT
gujaf-325	355	12	issue	issue	NOUN
gujaf-325	355	13	2	2	NUM
gujaf-325	355	14	,	,	PUNCT
gujaf-325	355	15	october	october	PROPN
gujaf-325	355	16	,	,	PUNCT
gujaf-325	355	17	2024	2024	NUM
gujaf-325	355	18	140	140	NUM
gujaf-325	355	19	the	the	DET
gujaf-325	355	20	set	set	NOUN
gujaf-325	355	21	of	of	ADP
gujaf-325	355	22	recommendations	recommendation	NOUN
gujaf-325	355	23	derived	derive	VERB
gujaf-325	355	24	from	from	ADP
gujaf-325	355	25	the	the	DET
gujaf-325	355	26	regression	regression	NOUN
gujaf-325	355	27	analysis	analysis	NOUN
gujaf-325	355	28	findings	finding	NOUN
gujaf-325	355	29	present	present	VERB
gujaf-325	355	30	a	a	DET
gujaf-325	355	31	holistic	holistic	ADJ
gujaf-325	355	32	approach	approach	NOUN
gujaf-325	355	33	to	to	ADP
gujaf-325	355	34	addressing	address	VERB
gujaf-325	355	35	the	the	DET
gujaf-325	355	36	multifaceted	multifaceted	ADJ
gujaf-325	355	37	challenges	challenge	NOUN
gujaf-325	355	38	pertaining	pertain	VERB
gujaf-325	355	39	to	to	ADP
gujaf-325	355	40	financial	financial	ADJ
gujaf-325	355	41	reporting	reporting	NOUN
gujaf-325	355	42	quality	quality	NOUN
gujaf-325	355	43	and	and	CCONJ
gujaf-325	355	44	firm	firm	ADJ
gujaf-325	355	45	characteristics	characteristic	NOUN
gujaf-325	355	46	.	.	PUNCT
gujaf-325	356	1	by	by	ADP
gujaf-325	356	2	emphasizing	emphasize	VERB
gujaf-325	356	3	the	the	DET
gujaf-325	356	4	need	need	NOUN
gujaf-325	356	5	for	for	ADP
gujaf-325	356	6	heightened	heightened	ADJ
gujaf-325	356	7	oversight	oversight	NOUN
gujaf-325	356	8	and	and	CCONJ
gujaf-325	356	9	transparency	transparency	NOUN
gujaf-325	356	10	,	,	PUNCT
gujaf-325	356	11	particularly	particularly	ADV
gujaf-325	356	12	in	in	ADP
gujaf-325	356	13	the	the	DET
gujaf-325	356	14	context	context	NOUN
gujaf-325	356	15	of	of	ADP
gujaf-325	356	16	real	real	ADJ
gujaf-325	356	17	earnings	earning	NOUN
gujaf-325	356	18	management	management	NOUN
gujaf-325	356	19	,	,	PUNCT
gujaf-325	356	20	regulators	regulator	NOUN
gujaf-325	356	21	can	can	AUX
gujaf-325	356	22	work	work	VERB
gujaf-325	356	23	towards	towards	ADP
gujaf-325	356	24	curbing	curb	VERB
gujaf-325	356	25	detrimental	detrimental	ADJ
gujaf-325	356	26	practices	practice	NOUN
gujaf-325	356	27	that	that	PRON
gujaf-325	356	28	impact	impact	VERB
gujaf-325	356	29	firm	firm	ADJ
gujaf-325	356	30	value	value	NOUN
gujaf-325	356	31	.	.	PUNCT
gujaf-325	357	1	reevaluating	reevaluate	VERB
gujaf-325	357	2	leverage	leverage	NOUN
gujaf-325	357	3	regulations	regulation	NOUN
gujaf-325	357	4	and	and	CCONJ
gujaf-325	357	5	encouraging	encourage	VERB
gujaf-325	357	6	responsible	responsible	ADJ
gujaf-325	357	7	borrowing	borrowing	NOUN
gujaf-325	357	8	practices	practice	NOUN
gujaf-325	357	9	can	can	AUX
gujaf-325	357	10	further	far	ADV
gujaf-325	357	11	enhance	enhance	VERB
gujaf-325	357	12	the	the	DET
gujaf-325	357	13	reliability	reliability	NOUN
gujaf-325	357	14	of	of	ADP
gujaf-325	357	15	financial	financial	ADJ
gujaf-325	357	16	reporting	reporting	NOUN
gujaf-325	357	17	.	.	PUNCT
gujaf-325	358	1	tailoring	tailor	VERB
gujaf-325	358	2	reporting	reporting	NOUN
gujaf-325	358	3	standards	standard	NOUN
gujaf-325	358	4	according	accord	VERB
gujaf-325	358	5	to	to	ADP
gujaf-325	358	6	firm	firm	ADJ
gujaf-325	358	7	size	size	NOUN
gujaf-325	358	8	recognizes	recognize	VERB
gujaf-325	358	9	the	the	DET
gujaf-325	358	10	distinct	distinct	ADJ
gujaf-325	358	11	challenges	challenge	NOUN
gujaf-325	358	12	larger	large	ADJ
gujaf-325	358	13	organizations	organization	NOUN
gujaf-325	358	14	face	face	VERB
gujaf-325	358	15	,	,	PUNCT
gujaf-325	358	16	ensuring	ensure	VERB
gujaf-325	358	17	that	that	SCONJ
gujaf-325	358	18	their	their	PRON
gujaf-325	358	19	complexity	complexity	NOUN
gujaf-325	358	20	does	do	AUX
gujaf-325	358	21	not	not	PART
gujaf-325	358	22	compromise	compromise	VERB
gujaf-325	358	23	the	the	DET
gujaf-325	358	24	quality	quality	NOUN
gujaf-325	358	25	of	of	ADP
gujaf-325	358	26	their	their	PRON
gujaf-325	358	27	financial	financial	ADJ
gujaf-325	358	28	reporting	reporting	NOUN
gujaf-325	358	29	.	.	PUNCT
gujaf-325	359	1	promoting	promote	VERB
gujaf-325	359	2	high	high	ADJ
gujaf-325	359	3	-	-	PUNCT
gujaf-325	359	4	quality	quality	NOUN
gujaf-325	359	5	auditing	auditing	NOUN
gujaf-325	359	6	practices	practice	NOUN
gujaf-325	359	7	is	be	AUX
gujaf-325	359	8	essential	essential	ADJ
gujaf-325	359	9	for	for	ADP
gujaf-325	359	10	maintaining	maintain	VERB
gujaf-325	359	11	the	the	DET
gujaf-325	359	12	integrity	integrity	NOUN
gujaf-325	359	13	of	of	ADP
gujaf-325	359	14	financial	financial	ADJ
gujaf-325	359	15	reporting	reporting	NOUN
gujaf-325	359	16	,	,	PUNCT
gujaf-325	359	17	while	while	SCONJ
gujaf-325	359	18	investing	invest	VERB
gujaf-325	359	19	in	in	ADP
gujaf-325	359	20	education	education	NOUN
gujaf-325	359	21	and	and	CCONJ
gujaf-325	359	22	training	training	NOUN
gujaf-325	359	23	empowers	empower	NOUN
gujaf-325	359	24	professionals	professional	NOUN
gujaf-325	359	25	to	to	PART
gujaf-325	359	26	uphold	uphold	VERB
gujaf-325	359	27	the	the	DET
gujaf-325	359	28	highest	high	ADJ
gujaf-325	359	29	standards	standard	NOUN
gujaf-325	359	30	.	.	PUNCT
gujaf-325	360	1	moreover	moreover	ADV
gujaf-325	360	2	,	,	PUNCT
gujaf-325	360	3	supporting	support	VERB
gujaf-325	360	4	ongoing	ongoing	ADJ
gujaf-325	360	5	research	research	NOUN
gujaf-325	360	6	and	and	CCONJ
gujaf-325	360	7	fostering	foster	VERB
gujaf-325	360	8	stakeholder	stakeholder	NOUN
gujaf-325	360	9	collaboration	collaboration	NOUN
gujaf-325	360	10	can	can	AUX
gujaf-325	360	11	create	create	VERB
gujaf-325	360	12	an	an	DET
gujaf-325	360	13	environment	environment	NOUN
gujaf-325	360	14	where	where	SCONJ
gujaf-325	360	15	all	all	DET
gujaf-325	360	16	parties	party	NOUN
gujaf-325	360	17	collaborate	collaborate	VERB
gujaf-325	360	18	to	to	PART
gujaf-325	360	19	improve	improve	VERB
gujaf-325	360	20	transparency	transparency	NOUN
gujaf-325	360	21	and	and	CCONJ
gujaf-325	360	22	accuracy	accuracy	NOUN
gujaf-325	360	23	in	in	ADP
gujaf-325	360	24	financial	financial	ADJ
gujaf-325	360	25	reporting	reporting	NOUN
gujaf-325	360	26	,	,	PUNCT
gujaf-325	360	27	benefiting	benefit	VERB
gujaf-325	360	28	investors	investor	NOUN
gujaf-325	360	29	,	,	PUNCT
gujaf-325	360	30	stakeholders	stakeholder	NOUN
gujaf-325	360	31	,	,	PUNCT
gujaf-325	360	32	and	and	CCONJ
gujaf-325	360	33	the	the	DET
gujaf-325	360	34	broader	broad	ADJ
gujaf-325	360	35	economy	economy	NOUN
gujaf-325	360	36	.	.	PUNCT
gujaf-325	361	1	based	base	VERB
gujaf-325	361	2	on	on	ADP
gujaf-325	361	3	the	the	DET
gujaf-325	361	4	limitations	limitation	NOUN
gujaf-325	361	5	and	and	CCONJ
gujaf-325	361	6	findings	finding	NOUN
gujaf-325	361	7	of	of	ADP
gujaf-325	361	8	current	current	ADJ
gujaf-325	361	9	research	research	NOUN
gujaf-325	361	10	study	study	NOUN
gujaf-325	361	11	,	,	PUNCT
gujaf-325	361	12	the	the	DET
gujaf-325	361	13	following	follow	VERB
gujaf-325	361	14	recommendations	recommendation	NOUN
gujaf-325	361	15	can	can	AUX
gujaf-325	361	16	be	be	AUX
gujaf-325	361	17	made	make	VERB
gujaf-325	361	18	for	for	ADP
gujaf-325	361	19	future	future	ADJ
gujaf-325	361	20	research	research	NOUN
gujaf-325	361	21	as	as	SCONJ
gujaf-325	361	22	this	this	DET
gujaf-325	361	23	study	study	NOUN
gujaf-325	361	24	opens	open	VERB
gujaf-325	361	25	research	research	NOUN
gujaf-325	361	26	to	to	ADP
gujaf-325	361	27	several	several	ADJ
gujaf-325	361	28	studies	study	NOUN
gujaf-325	361	29	concerning	concern	VERB
gujaf-325	361	30	investigating	investigate	VERB
gujaf-325	361	31	the	the	DET
gujaf-325	361	32	role	role	NOUN
gujaf-325	361	33	of	of	ADP
gujaf-325	361	34	firm	firm	ADJ
gujaf-325	361	35	characteristics	characteristic	NOUN
gujaf-325	361	36	in	in	ADP
gujaf-325	361	37	financial	financial	ADJ
gujaf-325	361	38	reporting	reporting	NOUN
gujaf-325	361	39	quality	quality	NOUN
gujaf-325	361	40	,	,	PUNCT
gujaf-325	361	41	examining	examine	VERB
gujaf-325	361	42	the	the	DET
gujaf-325	361	43	impact	impact	NOUN
gujaf-325	361	44	other	other	ADJ
gujaf-325	361	45	corporate	corporate	ADJ
gujaf-325	361	46	governance	governance	NOUN
gujaf-325	361	47	mechanisms	mechanism	NOUN
gujaf-325	361	48	such	such	ADJ
gujaf-325	361	49	as	as	ADP
gujaf-325	361	50	cost	cost	NOUN
gujaf-325	361	51	of	of	ADP
gujaf-325	361	52	equity	equity	NOUN
gujaf-325	361	53	,	,	PUNCT
gujaf-325	361	54	different	different	ADJ
gujaf-325	361	55	ownership	ownership	NOUN
gujaf-325	361	56	structures	structure	NOUN
gujaf-325	361	57	,	,	PUNCT
gujaf-325	361	58	and	and	CCONJ
gujaf-325	361	59	board	board	NOUN
gujaf-325	361	60	compensation	compensation	NOUN
gujaf-325	361	61	can	can	AUX
gujaf-325	361	62	be	be	AUX
gujaf-325	361	63	done	do	VERB
gujaf-325	361	64	.	.	PUNCT
gujaf-325	362	1	this	this	DET
gujaf-325	362	2	research	research	NOUN
gujaf-325	362	3	study	study	NOUN
gujaf-325	362	4	could	could	AUX
gujaf-325	362	5	be	be	AUX
gujaf-325	362	6	replicated	replicate	VERB
gujaf-325	362	7	using	use	VERB
gujaf-325	362	8	more	more	ADJ
gujaf-325	362	9	proxies	proxy	NOUN
gujaf-325	362	10	for	for	ADP
gujaf-325	362	11	firm	firm	ADJ
gujaf-325	362	12	characteristics	characteristic	NOUN
gujaf-325	362	13	and	and	CCONJ
gujaf-325	362	14	audit	audit	NOUN
gujaf-325	362	15	quality	quality	NOUN
gujaf-325	362	16	attributes	attribute	NOUN
gujaf-325	362	17	such	such	ADJ
gujaf-325	362	18	as	as	ADP
gujaf-325	362	19	audit	audit	NOUN
gujaf-325	362	20	fees	fee	NOUN
gujaf-325	362	21	,	,	PUNCT
gujaf-325	362	22	auditor	auditor	NOUN
gujaf-325	362	23	's	's	PART
gujaf-325	362	24	industry	industry	NOUN
gujaf-325	362	25	specialization	specialization	NOUN
gujaf-325	362	26	,	,	PUNCT
gujaf-325	362	27	audit	audit	NOUN
gujaf-325	362	28	tenure	tenure	NOUN
gujaf-325	362	29	,	,	PUNCT
gujaf-325	362	30	auditor	auditor	NOUN
gujaf-325	362	31	opinion	opinion	NOUN
gujaf-325	362	32	and	and	CCONJ
gujaf-325	362	33	timeline	timeline	NOUN
gujaf-325	362	34	of	of	ADP
gujaf-325	362	35	auditor	auditor	PROPN
gujaf-325	362	36	report	report	NOUN
gujaf-325	362	37	.	.	PUNCT
gujaf-325	363	1	references	reference	NOUN
gujaf-325	363	2	akway	akway	PROPN
gujaf-325	363	3	,	,	PUNCT
gujaf-325	363	4	i.d	i.d	PROPN
gujaf-325	363	5	&	&	CCONJ
gujaf-325	363	6	ramadan	ramadan	PROPN
gujaf-325	363	7	,	,	PUNCT
gujaf-325	363	8	m.m	m.m	PROPN
gujaf-325	363	9	(	(	PUNCT
gujaf-325	363	10	2019	2019	NUM
gujaf-325	363	11	)	)	PUNCT
gujaf-325	363	12	the	the	DET
gujaf-325	363	13	role	role	NOUN
gujaf-325	363	14	of	of	ADP
gujaf-325	363	15	audit	audit	NOUN
gujaf-325	363	16	quality	quality	NOUN
gujaf-325	363	17	in	in	ADP
gujaf-325	363	18	reducing	reduce	VERB
gujaf-325	363	19	agency	agency	NOUN
gujaf-325	363	20	costs	cost	NOUN
gujaf-325	363	21	and	and	CCONJ
gujaf-325	363	22	cost	cost	NOUN
gujaf-325	363	23	of	of	ADP
gujaf-325	363	24	equity	equity	NOUN
gujaf-325	363	25	capital	capital	NOUN
gujaf-325	363	26	.	.	PUNCT
gujaf-325	364	1	an	an	DET
gujaf-325	364	2	empirical	empirical	ADJ
gujaf-325	364	3	study	study	NOUN
gujaf-325	364	4	on	on	ADP
gujaf-325	364	5	companies	company	NOUN
gujaf-325	364	6	listed	list	VERB
gujaf-325	364	7	in	in	ADP
gujaf-325	364	8	the	the	DET
gujaf-325	364	9	egyptian	egyptian	ADJ
gujaf-325	364	10	stock	stock	PROPN
gujaf-325	364	11	exchange	exchange	PROPN
gujaf-325	364	12	alexandria	alexandria	PROPN
gujaf-325	364	13	.	.	PROPN
gujaf-325	365	1	journal	journal	PROPN
gujaf-325	365	2	of	of	ADP
gujaf-325	365	3	accounting	accounting	NOUN
gujaf-325	365	4	research	research	NOUN
gujaf-325	365	5	may	may	AUX
gujaf-325	365	6	,	,	PUNCT
gujaf-325	365	7	2019,vol	2019,vol	NUM
gujaf-325	365	8	.	.	PUNCT
gujaf-325	366	1	3	3	NUM
gujaf-325	366	2	,	,	PUNCT
gujaf-325	366	3	no	no	INTJ
gujaf-325	366	4	.	.	NOUN
gujaf-325	366	5	2	2	NUM
gujaf-325	366	6	ali	ali	PROPN
gujaf-325	366	7	b.	b.	PROPN
gujaf-325	366	8	&	&	CCONJ
gujaf-325	366	9	kamardin	kamardin	PROPN
gujaf-325	366	10	h.	h.	PROPN
gujaf-325	366	11	(	(	PUNCT
gujaf-325	366	12	2018	2018	NUM
gujaf-325	366	13	)	)	PUNCT
gujaf-325	366	14	audit	audit	NOUN
gujaf-325	366	15	committee	committee	NOUN
gujaf-325	366	16	characteristics	characteristic	NOUN
gujaf-325	366	17	and	and	CCONJ
gujaf-325	366	18	real	real	ADJ
gujaf-325	366	19	earnings	earning	NOUN
gujaf-325	366	20	management	management	NOUN
gujaf-325	366	21	;	;	PUNCT
gujaf-325	366	22	a	a	DET
gujaf-325	366	23	review	review	NOUN
gujaf-325	366	24	of	of	ADP
gujaf-325	366	25	existing	exist	VERB
gujaf-325	366	26	literature	literature	NOUN
gujaf-325	366	27	and	and	CCONJ
gujaf-325	366	28	the	the	DET
gujaf-325	366	29	new	new	ADJ
gujaf-325	366	30	avenue	avenue	NOUN
gujaf-325	366	31	of	of	ADP
gujaf-325	366	32	research	research	NOUN
gujaf-325	366	33	.	.	PUNCT
gujaf-325	367	1	asian	asian	ADJ
gujaf-325	367	2	journal	journal	PROPN
gujaf-325	367	3	of	of	ADP
gujaf-325	367	4	multidisciplinary	multidisciplinary	ADJ
gujaf-325	367	5	studies	study	NOUN
gujaf-325	367	6	6(12	6(12	NUM
gujaf-325	367	7	)	)	PUNCT
gujaf-325	367	8	129	129	NUM
gujaf-325	367	9	-	-	SYM
gujaf-325	367	10	135	135	NUM
gujaf-325	367	11	chi	chi	NOUN
gujaf-325	367	12	,	,	PUNCT
gujaf-325	367	13	w.	w.	PROPN
gujaf-325	367	14	,	,	PUNCT
gujaf-325	367	15	lisic	lisic	PROPN
gujaf-325	367	16	,	,	PUNCT
gujaf-325	367	17	l.l	l.l	PROPN
gujaf-325	367	18	,	,	PUNCT
gujaf-325	367	19	&	&	CCONJ
gujaf-325	367	20	pevzner	pevzner	PROPN
gujaf-325	367	21	m.	m.	NOUN
gujaf-325	367	22	(	(	PUNCT
gujaf-325	367	23	2011	2011	NUM
gujaf-325	367	24	)	)	PUNCT
gujaf-325	367	25	.	.	PUNCT
gujaf-325	368	1	is	be	AUX
gujaf-325	368	2	enhanced	enhance	VERB
gujaf-325	368	3	audit	audit	NOUN
gujaf-325	368	4	quality	quality	NOUN
gujaf-325	368	5	associated	associate	VERB
gujaf-325	368	6	with	with	ADP
gujaf-325	368	7	greater	great	ADJ
gujaf-325	368	8	rem	rem	NOUN
gujaf-325	368	9	?	?	NOUN
gujaf-325	368	10	accounting	accounting	NOUN
gujaf-325	368	11	horizons	horizon	NOUN
gujaf-325	368	12	25	25	NUM
gujaf-325	368	13	(	(	PUNCT
gujaf-325	368	14	2	2	NUM
gujaf-325	368	15	):	):	PUNCT
gujaf-325	368	16	315	315	NUM
gujaf-325	368	17	-	-	SYM
gujaf-325	368	18	335	335	NUM
gujaf-325	368	19	.	.	PUNCT
gujaf-325	369	1	cohen	cohen	PROPN
gujaf-325	369	2	d.	d.	PROPN
gujaf-325	369	3	,	,	PUNCT
gujaf-325	369	4	dey	dey	PROPN
gujaf-325	369	5	a.	a.	PROPN
gujaf-325	369	6	&	&	CCONJ
gujaf-325	369	7	lys	lys	PROPN
gujaf-325	369	8	t.	t.	PROPN
gujaf-325	369	9	(	(	PUNCT
gujaf-325	369	10	2008	2008	NUM
gujaf-325	369	11	)	)	PUNCT
gujaf-325	369	12	.	.	PUNCT
gujaf-325	370	1	real	real	ADJ
gujaf-325	370	2	and	and	CCONJ
gujaf-325	370	3	accrual	accrual	ADJ
gujaf-325	370	4	-	-	PUNCT
gujaf-325	370	5	based	base	VERB
gujaf-325	370	6	earnings	earning	NOUN
gujaf-325	370	7	management	management	NOUN
gujaf-325	370	8	in	in	ADP
gujaf-325	370	9	the	the	DET
gujaf-325	370	10	pre	pre	NOUN
gujaf-325	370	11	-	-	ADJ
gujaf-325	370	12	and	and	CCONJ
gujaf-325	370	13	post	post	ADJ
gujaf-325	370	14	-	-	ADJ
gujaf-325	370	15	sarbanes	sarbanes	ADJ
gujaf-325	370	16	-	-	PUNCT
gujaf-325	370	17	oxley	oxley	ADJ
gujaf-325	370	18	periods	period	NOUN
gujaf-325	370	19	.	.	PUNCT
gujaf-325	371	1	the	the	DET
gujaf-325	371	2	accounting	accounting	NOUN
gujaf-325	371	3	review	review	NOUN
gujaf-325	371	4	83(3):757	83(3):757	NOUN
gujaf-325	371	5	-	-	SYM
gujaf-325	371	6	787	787	NUM
gujaf-325	371	7	.	.	PUNCT
gujaf-325	372	1	cohen	cohen	PROPN
gujaf-325	372	2	,	,	PUNCT
gujaf-325	372	3	d.	d.	PROPN
gujaf-325	372	4	and	and	CCONJ
gujaf-325	372	5	p.	p.	PROPN
gujaf-325	372	6	zarowin	zarowin	PROPN
gujaf-325	372	7	,	,	PUNCT
gujaf-325	372	8	(	(	PUNCT
gujaf-325	372	9	2010	2010	NUM
gujaf-325	372	10	)	)	PUNCT
gujaf-325	372	11	.	.	PUNCT
gujaf-325	373	1	accrual	accrual	ADJ
gujaf-325	373	2	-	-	PUNCT
gujaf-325	373	3	based	base	VERB
gujaf-325	373	4	and	and	CCONJ
gujaf-325	373	5	real	real	ADJ
gujaf-325	373	6	earnings	earning	NOUN
gujaf-325	373	7	management	management	NOUN
gujaf-325	373	8	activities	activity	NOUN
gujaf-325	373	9	around	around	ADP
gujaf-325	373	10	seasoned	seasoned	ADJ
gujaf-325	373	11	equity	equity	NOUN
gujaf-325	373	12	offerings	offering	NOUN
gujaf-325	373	13	.	.	PUNCT
gujaf-325	374	1	journal	journal	NOUN
gujaf-325	374	2	of	of	ADP
gujaf-325	374	3	accounting	accounting	PROPN
gujaf-325	374	4	&	&	CCONJ
gujaf-325	374	5	economic50	economic50	PROPN
gujaf-325	374	6	(	(	PUNCT
gujaf-325	374	7	1	1	NUM
gujaf-325	374	8	):	):	PUNCT
gujaf-325	374	9	2	2	NUM
gujaf-325	374	10	-	-	SYM
gujaf-325	374	11	19	19	NUM
gujaf-325	374	12	darmawan	darmawan	NOUN
gujaf-325	374	13	,	,	PUNCT
gujaf-325	374	14	i.	i.	PROPN
gujaf-325	374	15	p.	p.	PROPN
gujaf-325	374	16	e.	e.	PROPN
gujaf-325	374	17	,	,	PUNCT
gujaf-325	374	18	sutrisno	sutrisno	NOUN
gujaf-325	374	19	t.	t.	PROPN
gujaf-325	374	20	,	,	PUNCT
gujaf-325	374	21	&	&	CCONJ
gujaf-325	374	22	endang	endang	PROPN
gujaf-325	374	23	,	,	PUNCT
gujaf-325	374	24	m.	m.	NOUN
gujaf-325	374	25	(	(	PUNCT
gujaf-325	374	26	2019	2019	NUM
gujaf-325	374	27	)	)	PUNCT
gujaf-325	374	28	.	.	PUNCT
gujaf-325	375	1	accrual	accrual	ADJ
gujaf-325	375	2	earnings	earning	NOUN
gujaf-325	375	3	management	management	NOUN
gujaf-325	375	4	and	and	CCONJ
gujaf-325	375	5	real	real	ADJ
gujaf-325	375	6	earnings	earning	NOUN
gujaf-325	375	7	management	management	NOUN
gujaf-325	375	8	:	:	PUNCT
gujaf-325	375	9	increase	increase	VERB
gujaf-325	375	10	or	or	CCONJ
gujaf-325	375	11	destroy	destroy	VERB
gujaf-325	375	12	firm	firm	ADJ
gujaf-325	375	13	value	value	NOUN
gujaf-325	375	14	?	?	PUNCT
gujaf-325	376	1	international	international	ADJ
gujaf-325	376	2	journal	journal	NOUN
gujaf-325	376	3	of	of	ADP
gujaf-325	376	4	multicultural	multicultural	ADJ
gujaf-325	376	5	and	and	CCONJ
gujaf-325	376	6	multireligious	multireligious	ADJ
gujaf-325	376	7	understanding	understanding	NOUN
gujaf-325	376	8	,	,	PUNCT
gujaf-325	376	9	6(2	6(2	NUM
gujaf-325	376	10	)	)	PUNCT
gujaf-325	376	11	,	,	PUNCT
gujaf-325	376	12	8	8	X
gujaf-325	376	13	.	.	X
gujaf-325	377	1	https://doi.org/10.18415	https://doi.org/10.18415	NOUN
gujaf-325	377	2	/ijmmu	/ijmmu	PROPN
gujaf-325	377	3	.v6i2.551	.v6i2.551	PROPN
gujaf-325	377	4	deangelo	deangelo	PROPN
gujaf-325	377	5	le	le	PROPN
gujaf-325	377	6	(	(	PUNCT
gujaf-325	377	7	1981	1981	NUM
gujaf-325	377	8	)	)	PUNCT
gujaf-325	377	9	auditor	auditor	NOUN
gujaf-325	377	10	size	size	NOUN
gujaf-325	377	11	and	and	CCONJ
gujaf-325	377	12	audit	audit	NOUN
gujaf-325	377	13	quality	quality	NOUN
gujaf-325	377	14	.	.	PUNCT
gujaf-325	378	1	journal	journal	NOUN
gujaf-325	378	2	of	of	ADP
gujaf-325	378	3	accounting	accounting	NOUN
gujaf-325	378	4	and	and	CCONJ
gujaf-325	378	5	economics	economic	NOUN
gujaf-325	378	6	3(3	3(3	NUM
gujaf-325	378	7	):	):	PUNCT
gujaf-325	378	8	183–199	183–199	NUM
gujaf-325	378	9	.	.	PUNCT
gujaf-325	379	1	doi	doi	NOUN
gujaf-325	379	2	:	:	PUNCT
gujaf-325	379	3	10.1016/0165	10.1016/0165	NUM
gujaf-325	379	4	-	-	PUNCT
gujaf-325	379	5	4101(81)90002	4101(81)90002	NOUN
gujaf-325	379	6	-	-	PUNCT
gujaf-325	379	7	1	1	NUM
gujaf-325	379	8	.	.	PUNCT
gujaf-325	380	1	https://doi.org/10.18415%20/ijmmu%20.v6i2.551	https://doi.org/10.18415%20/ijmmu%20.v6i2.551	PROPN
gujaf-325	380	2	https://doi.org/10.18415%20/ijmmu%20.v6i2.551	https://doi.org/10.18415%20/ijmmu%20.v6i2.551	PROPN
gujaf-325	380	3	gusau	gusau	PROPN
gujaf-325	380	4	journal	journal	PROPN
gujaf-325	380	5	of	of	ADP
gujaf-325	380	6	accounting	accounting	NOUN
gujaf-325	380	7	and	and	CCONJ
gujaf-325	380	8	finance	finance	NOUN
gujaf-325	380	9	,	,	PUNCT
gujaf-325	380	10	vol	vol	NOUN
gujaf-325	380	11	.	.	PROPN
gujaf-325	380	12	5	5	NUM
gujaf-325	380	13	,	,	PUNCT
gujaf-325	380	14	issue	issue	NOUN
gujaf-325	380	15	2	2	NUM
gujaf-325	380	16	,	,	PUNCT
gujaf-325	380	17	october	october	PROPN
gujaf-325	380	18	,	,	PUNCT
gujaf-325	380	19	2024	2024	NUM
gujaf-325	380	20	141	141	NUM
gujaf-325	380	21	dechow	dechow	ADJ
gujaf-325	380	22	,	,	PUNCT
gujaf-325	380	23	p.m.	p.m.	PROPN
gujaf-325	380	24	&	&	CCONJ
gujaf-325	380	25	skinner	skinner	PROPN
gujaf-325	380	26	j.d	j.d	PROPN
gujaf-325	380	27	,	,	PUNCT
gujaf-325	380	28	(	(	PUNCT
gujaf-325	380	29	2000).earnings	2000).earnings	NUM
gujaf-325	380	30	management	management	NOUN
gujaf-325	380	31	:	:	PUNCT
gujaf-325	380	32	reconciling	reconcile	VERB
gujaf-325	380	33	the	the	DET
gujaf-325	380	34	views	view	NOUN
gujaf-325	380	35	of	of	ADP
gujaf-325	380	36	accounting	accounting	NOUN
gujaf-325	380	37	academics	academic	NOUN
gujaf-325	380	38	,	,	PUNCT
gujaf-325	380	39	practitioners	practitioner	NOUN
gujaf-325	380	40	and	and	CCONJ
gujaf-325	380	41	regulators	regulator	NOUN
gujaf-325	380	42	.	.	PUNCT
gujaf-325	381	1	accounting	accounting	NOUN
gujaf-325	381	2	horizons	horizon	NOUN
gujaf-325	381	3	14	14	NUM
gujaf-325	381	4	(	(	PUNCT
gujaf-325	381	5	2):235	2):235	NUM
gujaf-325	381	6	-	-	SYM
gujaf-325	381	7	250	250	NUM
gujaf-325	381	8	.	.	PUNCT
gujaf-325	382	1	el	el	PROPN
gujaf-325	382	2	madbouly	madbouly	PROPN
gujaf-325	382	3	,	,	PUNCT
gujaf-325	382	4	d.m.k	d.m.k	INTJ
gujaf-325	382	5	.	.	PUNCT
gujaf-325	383	1	(	(	PUNCT
gujaf-325	383	2	2021	2021	NUM
gujaf-325	383	3	)	)	PUNCT
gujaf-325	383	4	the	the	DET
gujaf-325	383	5	effect	effect	NOUN
gujaf-325	383	6	of	of	ADP
gujaf-325	383	7	financial	financial	ADJ
gujaf-325	383	8	leverage	leverage	NOUN
gujaf-325	383	9	and	and	CCONJ
gujaf-325	383	10	other	other	ADJ
gujaf-325	383	11	firm	firm	NOUN
gujaf-325	383	12	’s	’s	PART
gujaf-325	383	13	characteristics	characteristic	NOUN
gujaf-325	383	14	on	on	ADP
gujaf-325	383	15	real	real	ADJ
gujaf-325	383	16	earnings	earning	NOUN
gujaf-325	383	17	management	management	NOUN
gujaf-325	383	18	and	and	CCONJ
gujaf-325	383	19	accrual	accrual	ADJ
gujaf-325	383	20	earnings	earning	NOUN
gujaf-325	383	21	management	management	NOUN
gujaf-325	383	22	:	:	PUNCT
gujaf-325	383	23	an	an	DET
gujaf-325	383	24	empirical	empirical	ADJ
gujaf-325	383	25	study	study	NOUN
gujaf-325	383	26	on	on	ADP
gujaf-325	383	27	listed	list	VERB
gujaf-325	383	28	firms	firm	NOUN
gujaf-325	383	29	in	in	ADP
gujaf-325	383	30	the	the	DET
gujaf-325	383	31	egyptian	egyptian	ADJ
gujaf-325	383	32	stock	stock	NOUN
gujaf-325	383	33	exchange	exchange	PROPN
gujaf-325	383	34	.	.	PUNCT
gujaf-325	384	1	scientific	scientific	ADJ
gujaf-325	384	2	journal	journal	NOUN
gujaf-325	384	3	for	for	ADP
gujaf-325	384	4	financial	financial	ADJ
gujaf-325	384	5	and	and	CCONJ
gujaf-325	384	6	commercial	commercial	ADJ
gujaf-325	384	7	studies	study	NOUN
gujaf-325	384	8	and	and	CCONJ
gujaf-325	384	9	researches	research	VERB
gujaf-325	384	10	vol.2	vol.2	PROPN
gujaf-325	384	11	,	,	PUNCT
gujaf-325	384	12	no.1	no.1	NUM
gujaf-325	384	13	,	,	PUNCT
gujaf-325	384	14	part	part	NOUN
gujaf-325	384	15	1	1	NUM
gujaf-325	384	16	.	.	NUM
gujaf-325	384	17	,	,	PUNCT
gujaf-325	384	18	jan	jan	PROPN
gujaf-325	384	19	.	.	PROPN
gujaf-325	384	20	2021	2021	NUM
gujaf-325	384	21	fagbemi	fagbemi	PROPN
gujaf-325	384	22	,	,	PUNCT
gujaf-325	384	23	t.o	t.o	PROPN
gujaf-325	384	24	.	.	PROPN
gujaf-325	384	25	,	,	PUNCT
gujaf-325	384	26	osemene	osemene	PROPN
gujaf-325	384	27	,	,	PUNCT
gujaf-325	384	28	o.f	o.f	PROPN
gujaf-325	384	29	.	.	PROPN
gujaf-325	384	30	and	and	CCONJ
gujaf-325	384	31	agbaje	agbaje	NOUN
gujaf-325	384	32	,	,	PUNCT
gujaf-325	384	33	o.	o.	PROPN
gujaf-325	384	34	(	(	PUNCT
gujaf-325	384	35	2020	2020	NUM
gujaf-325	384	36	)	)	PUNCT
gujaf-325	384	37	.	.	PUNCT
gujaf-325	385	1	management	management	NOUN
gujaf-325	385	2	entrenchment	entrenchment	NOUN
gujaf-325	385	3	,	,	PUNCT
gujaf-325	385	4	firm	firm	ADJ
gujaf-325	385	5	characteristics	characteristic	NOUN
gujaf-325	385	6	and	and	CCONJ
gujaf-325	385	7	earnings	earning	NOUN
gujaf-325	385	8	management	management	NOUN
gujaf-325	385	9	of	of	ADP
gujaf-325	385	10	conglomerate	conglomerate	NOUN
gujaf-325	385	11	companies	company	NOUN
gujaf-325	385	12	in	in	ADP
gujaf-325	385	13	nigeria	nigeria	PROPN
gujaf-325	385	14	.	.	PUNCT
gujaf-325	386	1	jurnal	jurnal	ADJ
gujaf-325	386	2	administrasi	administrasi	NOUN
gujaf-325	386	3	bisnis	bisni	NOUN
gujaf-325	387	1	[	[	X
gujaf-325	387	2	online	online	X
gujaf-325	387	3	]	]	X
gujaf-325	387	4	,	,	PUNCT
gujaf-325	387	5	9(1	9(1	NUM
gujaf-325	387	6	)	)	PUNCT
gujaf-325	387	7	,	,	PUNCT
gujaf-325	387	8	pages	page	NOUN
gujaf-325	387	9	1	1	NUM
gujaf-325	387	10	-	-	SYM
gujaf-325	387	11	14	14	NUM
gujaf-325	387	12	.	.	PUNCT
gujaf-325	388	1	ferentinou	ferentinou	PROPN
gujaf-325	388	2	a.c	a.c	PROPN
gujaf-325	388	3	&	&	CCONJ
gujaf-325	388	4	anagnostopoulou	anagnostopoulou	PROPN
gujaf-325	388	5	s.c	s.c	PROPN
gujaf-325	388	6	(	(	PUNCT
gujaf-325	388	7	2016	2016	NUM
gujaf-325	388	8	)	)	PUNCT
gujaf-325	388	9	accrual	accrual	ADJ
gujaf-325	388	10	based	base	VERB
gujaf-325	388	11	and	and	CCONJ
gujaf-325	388	12	real	real	ADJ
gujaf-325	388	13	earnings	earning	NOUN
gujaf-325	388	14	management	management	NOUN
gujaf-325	388	15	before	before	ADP
gujaf-325	388	16	and	and	CCONJ
gujaf-325	388	17	after	after	ADP
gujaf-325	388	18	ifrs	ifrs	NOUN
gujaf-325	388	19	adoption	adoption	NOUN
gujaf-325	388	20	.	.	PUNCT
gujaf-325	389	1	journal	journal	NOUN
gujaf-325	389	2	of	of	ADP
gujaf-325	389	3	applied	apply	VERB
gujaf-325	389	4	accounting	accounting	NOUN
gujaf-325	389	5	research	research	NOUN
gujaf-325	389	6	17(1)2	17(1)2	NUM
gujaf-325	389	7	-	-	SYM
gujaf-325	389	8	23	23	NUM
gujaf-325	389	9	fields	field	NOUN
gujaf-325	389	10	,	,	PUNCT
gujaf-325	389	11	t.	t.	PROPN
gujaf-325	389	12	,	,	PUNCT
gujaf-325	389	13	lyz	lyz	PROPN
gujaf-325	389	14	,	,	PUNCT
gujaf-325	389	15	t.	t.	PROPN
gujaf-325	389	16	,	,	PUNCT
gujaf-325	389	17	&	&	CCONJ
gujaf-325	389	18	vincent	vincent	PROPN
gujaf-325	389	19	,	,	PUNCT
gujaf-325	389	20	l.	l.	PROPN
gujaf-325	389	21	(	(	PUNCT
gujaf-325	389	22	2001	2001	NUM
gujaf-325	389	23	)	)	PUNCT
gujaf-325	389	24	.	.	PUNCT
gujaf-325	390	1	earnings	earning	NOUN
gujaf-325	390	2	management	management	NOUN
gujaf-325	390	3	preand	preand	NOUN
gujaf-325	390	4	post	post	NOUN
gujaf-325	390	5	ifrs	ifrs	PROPN
gujaf-325	390	6	adoption	adoption	NOUN
gujaf-325	390	7	results	result	VERB
gujaf-325	390	8	from	from	ADP
gujaf-325	390	9	sweden	sweden	PROPN
gujaf-325	390	10	,	,	PUNCT
gujaf-325	390	11	finland	finland	PROPN
gujaf-325	390	12	and	and	CCONJ
gujaf-325	390	13	norway	norway	PROPN
gujaf-325	390	14	.	.	PUNCT
gujaf-325	391	1	empirical	empirical	ADJ
gujaf-325	391	2	research	research	NOUN
gujaf-325	391	3	on	on	ADP
gujaf-325	391	4	accounting	accounting	NOUN
gujaf-325	391	5	choice	choice	NOUN
gujaf-325	391	6	.	.	PUNCT
gujaf-325	392	1	journal	journal	NOUN
gujaf-325	392	2	of	of	ADP
gujaf-325	392	3	accounting	accounting	NOUN
gujaf-325	392	4	and	and	CCONJ
gujaf-325	392	5	economics	economic	NOUN
gujaf-325	392	6	,	,	PUNCT
gujaf-325	392	7	31(1	31(1	NUM
gujaf-325	392	8	-	-	SYM
gujaf-325	392	9	3	3	NUM
gujaf-325	392	10	)	)	PUNCT
gujaf-325	392	11	,	,	PUNCT
gujaf-325	392	12	255	255	NUM
gujaf-325	392	13	-	-	SYM
gujaf-325	392	14	308	308	NUM
gujaf-325	392	15	ghania	ghania	NOUN
gujaf-325	392	16	,	,	PUNCT
gujaf-325	392	17	e.k	e.k	PROPN
gujaf-325	392	18	,	,	PUNCT
gujaf-325	392	19	azemib	azemib	NOUN
gujaf-325	392	20	,	,	PUNCT
gujaf-325	392	21	n.a.m	n.a.m	PROPN
gujaf-325	392	22	.	.	PROPN
gujaf-325	392	23	&	&	CCONJ
gujaf-325	392	24	puspitasaric	puspitasaric	PROPN
gujaf-325	392	25	,	,	PUNCT
gujaf-325	392	26	e.	e.	PROPN
gujaf-325	392	27	(	(	PUNCT
gujaf-325	392	28	2019	2019	NUM
gujaf-325	392	29	)	)	PUNCT
gujaf-325	392	30	the	the	DET
gujaf-325	392	31	effect	effect	NOUN
gujaf-325	392	32	of	of	ADP
gujaf-325	392	33	firm	firm	ADJ
gujaf-325	392	34	characteristics	characteristic	NOUN
gujaf-325	392	35	on	on	ADP
gujaf-325	392	36	earnings	earning	NOUN
gujaf-325	392	37	management	management	NOUN
gujaf-325	392	38	practices	practice	NOUN
gujaf-325	392	39	among	among	ADP
gujaf-325	392	40	malaysian	malaysian	ADJ
gujaf-325	392	41	public	public	ADJ
gujaf-325	392	42	listed	list	VERB
gujaf-325	392	43	companies	company	NOUN
gujaf-325	392	44	in	in	ADP
gujaf-325	392	45	the	the	DET
gujaf-325	392	46	technological	technological	ADJ
gujaf-325	392	47	industry	industry	NOUN
gujaf-325	392	48	.	.	PUNCT
gujaf-325	393	1	management	management	NOUN
gujaf-325	393	2	&	&	CCONJ
gujaf-325	393	3	accounting	accounting	PROPN
gujaf-325	393	4	review	review	PROPN
gujaf-325	393	5	,	,	PUNCT
gujaf-325	393	6	volume	volume	NOUN
gujaf-325	393	7	18	18	NUM
gujaf-325	393	8	no	no	NOUN
gujaf-325	393	9	.	.	PROPN
gujaf-325	393	10	1	1	NUM
gujaf-325	393	11	,	,	PUNCT
gujaf-325	393	12	april	april	PROPN
gujaf-325	393	13	2019	2019	NUM
gujaf-325	393	14	gill	gill	NOUN
gujaf-325	393	15	a.	a.	NOUN
gujaf-325	393	16	,	,	PUNCT
gujaf-325	393	17	biger	big	ADJ
gujaf-325	393	18	n.	n.	PROPN
gujaf-325	393	19	&	&	CCONJ
gujaf-325	393	20	mand	mand	PROPN
gujaf-325	393	21	h.	h.	PROPN
gujaf-325	393	22	s	s	PROPN
gujaf-325	393	23	(	(	PUNCT
gujaf-325	393	24	2013	2013	NUM
gujaf-325	393	25	)	)	PUNCT
gujaf-325	393	26	earnings	earning	NOUN
gujaf-325	393	27	management	management	NOUN
gujaf-325	393	28	,	,	PUNCT
gujaf-325	393	29	firm	firm	ADJ
gujaf-325	393	30	performance	performance	NOUN
gujaf-325	393	31	and	and	CCONJ
gujaf-325	393	32	the	the	DET
gujaf-325	393	33	value	value	NOUN
gujaf-325	393	34	of	of	ADP
gujaf-325	393	35	indian	indian	ADJ
gujaf-325	393	36	manufacturing	manufacturing	NOUN
gujaf-325	393	37	firms	firm	NOUN
gujaf-325	393	38	.	.	PUNCT
gujaf-325	394	1	international	international	ADJ
gujaf-325	394	2	research	research	PROPN
gujaf-325	394	3	journal	journal	NOUN
gujaf-325	394	4	of	of	ADP
gujaf-325	394	5	finance	finance	NOUN
gujaf-325	394	6	and	and	CCONJ
gujaf-325	394	7	economics	economic	NOUN
gujaf-325	394	8	issn	issn	VERB
gujaf-325	394	9	1450	1450	NUM
gujaf-325	394	10	-	-	SYM
gujaf-325	394	11	2887	2887	NUM
gujaf-325	394	12	issue	issue	NOUN
gujaf-325	394	13	116	116	NUM
gujaf-325	394	14	november	november	PROPN
gujaf-325	394	15	,	,	PUNCT
gujaf-325	394	16	2013	2013	NUM
gujaf-325	394	17	graham	graham	PROPN
gujaf-325	394	18	,	,	PUNCT
gujaf-325	394	19	j.	j.	PROPN
gujaf-325	394	20	r.	r.	PROPN
gujaf-325	394	21	,	,	PUNCT
gujaf-325	394	22	harvey	harvey	PROPN
gujaf-325	394	23	,	,	PUNCT
gujaf-325	394	24	c.	c.	PROPN
gujaf-325	394	25	r.	r.	PROPN
gujaf-325	394	26	,	,	PUNCT
gujaf-325	394	27	&	&	CCONJ
gujaf-325	394	28	rajgopal	rajgopal	PROPN
gujaf-325	394	29	,	,	PUNCT
gujaf-325	394	30	s.	s.	PROPN
gujaf-325	394	31	(	(	PUNCT
gujaf-325	394	32	2005	2005	NUM
gujaf-325	394	33	)	)	PUNCT
gujaf-325	394	34	.	.	PUNCT
gujaf-325	395	1	the	the	DET
gujaf-325	395	2	economic	economic	ADJ
gujaf-325	395	3	implications	implication	NOUN
gujaf-325	395	4	of	of	ADP
gujaf-325	395	5	corporate	corporate	ADJ
gujaf-325	395	6	financial	financial	ADJ
gujaf-325	395	7	reporting	reporting	NOUN
gujaf-325	395	8	.	.	PUNCT
gujaf-325	396	1	journal	journal	NOUN
gujaf-325	396	2	of	of	ADP
gujaf-325	396	3	accounting	accounting	NOUN
gujaf-325	396	4	and	and	CCONJ
gujaf-325	396	5	economics	economic	NOUN
gujaf-325	396	6	,	,	PUNCT
gujaf-325	396	7	40(1–3	40(1–3	PROPN
gujaf-325	396	8	)	)	PUNCT
gujaf-325	396	9	,	,	PUNCT
gujaf-325	396	10	3–73	3–73	PROPN
gujaf-325	396	11	.	.	PUNCT
gujaf-325	397	1	https://doi.org/10.1016/j.jacceco	https://doi.org/10.1016/j.jacceco	NOUN
gujaf-325	397	2	.	.	PUNCT
gujaf-325	397	3	2005.01.002	2005.01.002	NOUN
gujaf-325	397	4	ho	ho	PROPN
gujaf-325	397	5	,	,	PUNCT
gujaf-325	397	6	l.	l.	PROPN
gujaf-325	397	7	c.	c.	PROPN
gujaf-325	397	8	j.	j.	PROPN
gujaf-325	397	9	,	,	PUNCT
gujaf-325	397	10	liao	liao	PROPN
gujaf-325	397	11	,	,	PUNCT
gujaf-325	397	12	q.	q.	PROPN
gujaf-325	397	13	,	,	PUNCT
gujaf-325	397	14	&	&	CCONJ
gujaf-325	397	15	taylor	taylor	PROPN
gujaf-325	397	16	,	,	PUNCT
gujaf-325	397	17	m.	m.	NOUN
gujaf-325	397	18	(	(	PUNCT
gujaf-325	397	19	2015	2015	NUM
gujaf-325	397	20	)	)	PUNCT
gujaf-325	397	21	.	.	PUNCT
gujaf-325	398	1	real	real	ADJ
gujaf-325	398	2	and	and	CCONJ
gujaf-325	398	3	accrual‐based	accrual‐base	VERB
gujaf-325	398	4	earnings	earning	NOUN
gujaf-325	398	5	management	management	NOUN
gujaf-325	398	6	in	in	ADP
gujaf-325	398	7	the	the	DET
gujaf-325	398	8	pre‐and	pre‐and	NOUN
gujaf-325	398	9	post‐ifrs	post‐ifrs	NOUN
gujaf-325	398	10	periods	period	NOUN
gujaf-325	398	11	:	:	PUNCT
gujaf-325	398	12	evidence	evidence	NOUN
gujaf-325	398	13	from	from	ADP
gujaf-325	398	14	china	china	PROPN
gujaf-325	398	15	.	.	PUNCT
gujaf-325	399	1	journal	journal	PROPN
gujaf-325	399	2	of	of	ADP
gujaf-325	399	3	international	international	ADJ
gujaf-325	399	4	financial	financial	ADJ
gujaf-325	399	5	management	management	NOUN
gujaf-325	399	6	&	&	CCONJ
gujaf-325	399	7	accounting	accounting	PROPN
gujaf-325	399	8	,	,	PUNCT
gujaf-325	399	9	26(3	26(3	NUM
gujaf-325	399	10	)	)	PUNCT
gujaf-325	399	11	,	,	PUNCT
gujaf-325	399	12	294	294	NUM
gujaf-325	399	13	-	-	SYM
gujaf-325	399	14	335	335	NUM
gujaf-325	399	15	.	.	PUNCT
gujaf-325	400	1	ishaku	ishaku	PROPN
gujaf-325	400	2	a.	a.	PROPN
gujaf-325	400	3	,musa	,musa	PUNCT
gujaf-325	400	4	f.	f.	PROPN
gujaf-325	400	5	&	&	CCONJ
gujaf-325	400	6	garba	garba	PROPN
gujaf-325	400	7	m.(2020	m.(2020	PROPN
gujaf-325	400	8	)	)	PUNCT
gujaf-325	400	9	audit	audit	NOUN
gujaf-325	400	10	quality	quality	NOUN
gujaf-325	400	11	and	and	CCONJ
gujaf-325	400	12	firm	firm	ADJ
gujaf-325	400	13	value	value	NOUN
gujaf-325	400	14	of	of	ADP
gujaf-325	400	15	listed	list	VERB
gujaf-325	400	16	insurance	insurance	NOUN
gujaf-325	400	17	companies	company	NOUN
gujaf-325	400	18	in	in	ADP
gujaf-325	400	19	nigeria	nigeria	PROPN
gujaf-325	400	20	.	.	PUNCT
gujaf-325	401	1	global	global	ADJ
gujaf-325	401	2	scientific	scientific	ADJ
gujaf-325	401	3	journal	journal	NOUN
gujaf-325	401	4	:	:	PUNCT
gujaf-325	401	5	volume	volume	NOUN
gujaf-325	401	6	8	8	NUM
gujaf-325	401	7	,	,	PUNCT
gujaf-325	401	8	issue	issue	NOUN
gujaf-325	401	9	7	7	NUM
gujaf-325	401	10	,	,	PUNCT
gujaf-325	401	11	july	july	PROPN
gujaf-325	401	12	2020	2020	NUM
gujaf-325	401	13	,	,	PUNCT
gujaf-325	401	14	online	online	ADV
gujaf-325	401	15	:	:	PUNCT
gujaf-325	401	16	issn	issn	PROPN
gujaf-325	401	17	23209186www.globalscientificjournal.com	23209186www.globalscientificjournal.com	NUM
gujaf-325	401	18	jones	jones	PROPN
gujaf-325	401	19	j.j.(1991	j.j.(1991	PROPN
gujaf-325	401	20	)	)	PUNCT
gujaf-325	401	21	earnings	earning	NOUN
gujaf-325	401	22	management	management	NOUN
gujaf-325	401	23	during	during	ADP
gujaf-325	401	24	import	import	NOUN
gujaf-325	401	25	relief	relief	NOUN
gujaf-325	401	26	investigations	investigation	NOUN
gujaf-325	401	27	.	.	PUNCT
gujaf-325	402	1	journal	journal	NOUN
gujaf-325	402	2	of	of	ADP
gujaf-325	402	3	accounting	accounting	PROPN
gujaf-325	402	4	research	research	PROPN
gujaf-325	402	5	29(2	29(2	NOUN
gujaf-325	402	6	):	):	PUNCT
gujaf-325	402	7	193	193	NUM
gujaf-325	402	8	.	.	PUNCT
gujaf-325	403	1	doi	doi	NOUN
gujaf-325	403	2	:	:	PUNCT
gujaf-325	403	3	10.2307/2491047	10.2307/2491047	NUM
gujaf-325	403	4	.	.	PUNCT
gujaf-325	404	1	junaidu	junaidu	ADV
gujaf-325	404	2	,	,	PUNCT
gujaf-325	404	3	a.	a.	PROPN
gujaf-325	404	4	s.	s.	PROPN
gujaf-325	404	5	,	,	PUNCT
gujaf-325	404	6	&	&	CCONJ
gujaf-325	404	7	oladele	oladele	PROPN
gujaf-325	404	8	,	,	PUNCT
gujaf-325	404	9	j.	j.	PROPN
gujaf-325	404	10	o.	o.	PROPN
gujaf-325	404	11	(	(	PUNCT
gujaf-325	404	12	2018	2018	NUM
gujaf-325	404	13	)	)	PUNCT
gujaf-325	404	14	.	.	PUNCT
gujaf-325	405	1	firm	firm	ADJ
gujaf-325	405	2	size	size	NOUN
gujaf-325	405	3	and	and	CCONJ
gujaf-325	405	4	audit	audit	NOUN
gujaf-325	405	5	quality	quality	NOUN
gujaf-325	405	6	on	on	ADP
gujaf-325	405	7	earnings	earning	NOUN
gujaf-325	405	8	management	management	NOUN
gujaf-325	405	9	of	of	ADP
gujaf-325	405	10	quoted	quote	VERB
gujaf-325	405	11	oil	oil	NOUN
gujaf-325	405	12	and	and	CCONJ
gujaf-325	405	13	gas	gas	NOUN
gujaf-325	405	14	marketing	marketing	NOUN
gujaf-325	405	15	companies	company	NOUN
gujaf-325	405	16	in	in	ADP
gujaf-325	405	17	nigeria	nigeria	PROPN
gujaf-325	405	18	.	.	PUNCT
gujaf-325	406	1	asian	asian	ADJ
gujaf-325	406	2	journal	journal	PROPN
gujaf-325	406	3	of	of	ADP
gujaf-325	406	4	multidisciplinary	multidisciplinary	ADJ
gujaf-325	406	5	studies	study	NOUN
gujaf-325	406	6	,	,	PUNCT
gujaf-325	406	7	6(12	6(12	NUM
gujaf-325	406	8	)	)	PUNCT
gujaf-325	406	9	,	,	PUNCT
gujaf-325	406	10	28–38	28–38	NUM
gujaf-325	406	11	.	.	PUNCT
gujaf-325	407	1	lopes	lopes	PROPN
gujaf-325	407	2	a.p	a.p	PROPN
gujaf-325	407	3	,	,	PUNCT
gujaf-325	407	4	(	(	PUNCT
gujaf-325	407	5	2020	2020	NUM
gujaf-325	407	6	)	)	PUNCT
gujaf-325	407	7	audit	audit	NOUN
gujaf-325	407	8	quality	quality	NOUN
gujaf-325	407	9	and	and	CCONJ
gujaf-325	407	10	earnings	earning	NOUN
gujaf-325	407	11	management	management	NOUN
gujaf-325	407	12	:	:	PUNCT
gujaf-325	407	13	evidence	evidence	NOUN
gujaf-325	407	14	from	from	ADP
gujaf-325	407	15	portugal	portugal	PROPN
gujaf-325	407	16	athens	athens	PROPN
gujaf-325	407	17	journal	journal	PROPN
gujaf-325	407	18	of	of	ADP
gujaf-325	407	19	business	business	PROPN
gujaf-325	407	20	&	&	CCONJ
gujaf-325	407	21	economics	economics	PROPN
gujaf-325	407	22	volume	volume	NOUN
gujaf-325	407	23	4	4	NUM
gujaf-325	407	24	,	,	PUNCT
gujaf-325	407	25	issue	issue	NOUN
gujaf-325	407	26	2	2	NUM
gujaf-325	407	27	–	–	PUNCT
gujaf-325	407	28	pages	page	NOUN
gujaf-325	407	29	179	179	NUM
gujaf-325	407	30	-	-	SYM
gujaf-325	407	31	192	192	NUM
gujaf-325	407	32	:	:	PUNCT
gujaf-325	407	33	https://www.researchgate.net/publication/322386051	https://www.researchgate.net/publication/322386051	PROPN
gujaf-325	407	34	mohammed	mohammed	PROPN
gujaf-325	407	35	a.	a.	PROPN
gujaf-325	407	36	,	,	PUNCT
gujaf-325	407	37	yahaya	yahaya	PROPN
gujaf-325	407	38	a.	a.	PROPN
gujaf-325	407	39	&	&	CCONJ
gujaf-325	407	40	zakariya	zakariya	PROPN
gujaf-325	407	41	m.	m.	PROPN
gujaf-325	407	42	(	(	PUNCT
gujaf-325	407	43	2022	2022	NUM
gujaf-325	407	44	)	)	PUNCT
gujaf-325	407	45	audit	audit	NOUN
gujaf-325	407	46	quality	quality	NOUN
gujaf-325	407	47	,	,	PUNCT
gujaf-325	407	48	tenure	tenure	NOUN
gujaf-325	407	49	and	and	CCONJ
gujaf-325	407	50	real	real	ADJ
gujaf-325	407	51	earnings	earning	NOUN
gujaf-325	407	52	management	management	NOUN
gujaf-325	407	53	of	of	ADP
gujaf-325	407	54	listed	list	VERB
gujaf-325	407	55	nonfinancial	nonfinancial	ADJ
gujaf-325	407	56	firms	firm	NOUN
gujaf-325	407	57	in	in	ADP
gujaf-325	407	58	nigeria	nigeria	PROPN
gujaf-325	407	59	.	.	PUNCT
gujaf-325	408	1	gusau	gusau	PROPN
gujaf-325	408	2	journal	journal	PROPN
gujaf-325	408	3	of	of	ADP
gujaf-325	408	4	accounting	accounting	NOUN
gujaf-325	408	5	and	and	CCONJ
gujaf-325	408	6	finance	finance	NOUN
gujaf-325	408	7	vol	vol	NOUN
gujaf-325	408	8	.	.	PUNCT
gujaf-325	408	9	3	3	NUM
gujaf-325	408	10	issue	issue	NOUN
gujaf-325	408	11	1	1	NUM
gujaf-325	408	12	april	april	PROPN
gujaf-325	408	13	,	,	PUNCT
gujaf-325	408	14	2022	2022	NUM
gujaf-325	408	15	mongrut	mongrut	NOUN
gujaf-325	408	16	,	,	PUNCT
gujaf-325	408	17	s.	s.	PROPN
gujaf-325	408	18	,	,	PUNCT
gujaf-325	408	19	&	&	CCONJ
gujaf-325	408	20	winkelried	winkelrie	VERB
gujaf-325	408	21	,	,	PUNCT
gujaf-325	408	22	d.	d.	PROPN
gujaf-325	408	23	(	(	PUNCT
gujaf-325	408	24	2019	2019	NUM
gujaf-325	408	25	)	)	PUNCT
gujaf-325	408	26	.	.	PUNCT
gujaf-325	409	1	unintended	unintended	ADJ
gujaf-325	409	2	effects	effect	NOUN
gujaf-325	409	3	of	of	ADP
gujaf-325	409	4	ifrs	ifrs	ADJ
gujaf-325	409	5	adoption	adoption	NOUN
gujaf-325	409	6	on	on	ADP
gujaf-325	409	7	earnings	earning	NOUN
gujaf-325	409	8	management	management	NOUN
gujaf-325	409	9	 	 	SPACE
gujaf-325	409	10	:	:	PUNCT
gujaf-325	409	11	the	the	DET
gujaf-325	409	12	case	case	NOUN
gujaf-325	409	13	of	of	ADP
gujaf-325	409	14	latin	latin	PROPN
gujaf-325	409	15	america	america	PROPN
gujaf-325	409	16	.	.	PUNCT
gujaf-325	410	1	emerging	emerge	VERB
gujaf-325	410	2	markets	market	NOUN
gujaf-325	410	3	review	review	VERB
gujaf-325	410	4	38	38	NUM
gujaf-325	410	5	(	(	PUNCT
gujaf-325	410	6	2019	2019	NUM
gujaf-325	410	7	)	)	PUNCT
gujaf-325	410	8	377–388	377–388	NUM
gujaf-325	410	9	https://doi.org/10.1016/j.jacceco.%202005.01.002	https://doi.org/10.1016/j.jacceco.%202005.01.002	ADJ
gujaf-325	410	10	https://www.researchgate.net/publication/322386051_audit_quality_and_earnings_management_evidence_from_portugal?enrichid=rgreq-f13584d4b560e5aef973dab71de07303-xxx&enrichsource=y292zxjqywdlozmymjm4nja1mttbuzo4ntaymja3mdc1mdqxmjhamtu3otcxotgymtu5mw%3d%3d&el=1_x_3&_esc=publicationcoverpdf	https://www.researchgate.net/publication/322386051_audit_quality_and_earnings_management_evidence_from_portugal?enrichid=rgreq-f13584d4b560e5aef973dab71de07303-xxx&enrichsource=y292zxjqywdlozmymjm4nja1mttbuzo4ntaymja3mdc1mdqxmjhamtu3otcxotgymtu5mw%3d%3d&el=1_x_3&_esc=publicationcoverpdf	ADJ
gujaf-325	410	11	https://www.researchgate.net/publication/322386051	https://www.researchgate.net/publication/322386051	ADJ
gujaf-325	410	12	https://doi.org/10.1016/j.ememar.2018.11.004	https://doi.org/10.1016/j.ememar.2018.11.004	PROPN
gujaf-325	410	13	gusau	gusau	ADJ
gujaf-325	410	14	journal	journal	NOUN
gujaf-325	410	15	of	of	ADP
gujaf-325	410	16	accounting	accounting	NOUN
gujaf-325	410	17	and	and	CCONJ
gujaf-325	410	18	finance	finance	NOUN
gujaf-325	410	19	,	,	PUNCT
gujaf-325	410	20	vol	vol	NOUN
gujaf-325	410	21	.	.	PROPN
gujaf-325	410	22	5	5	NUM
gujaf-325	410	23	,	,	PUNCT
gujaf-325	410	24	issue	issue	NOUN
gujaf-325	410	25	2	2	NUM
gujaf-325	410	26	,	,	PUNCT
gujaf-325	410	27	october	october	PROPN
gujaf-325	410	28	,	,	PUNCT
gujaf-325	410	29	2024	2024	NUM
gujaf-325	410	30	142	142	NUM
gujaf-325	410	31	roychowdhury	roychowdhury	NOUN
gujaf-325	410	32	,	,	PUNCT
gujaf-325	410	33	s.	s.	PROPN
gujaf-325	410	34	(	(	PUNCT
gujaf-325	410	35	2006	2006	NUM
gujaf-325	410	36	)	)	PUNCT
gujaf-325	410	37	.	.	PUNCT
gujaf-325	411	1	earnings	earning	NOUN
gujaf-325	411	2	management	management	NOUN
gujaf-325	411	3	through	through	ADP
gujaf-325	411	4	real	real	ADJ
gujaf-325	411	5	activities	activity	NOUN
gujaf-325	411	6	manipulation	manipulation	NOUN
gujaf-325	411	7	.	.	PUNCT
gujaf-325	412	1	journal	journal	NOUN
gujaf-325	412	2	of	of	ADP
gujaf-325	412	3	accounting	accounting	NOUN
gujaf-325	412	4	and	and	CCONJ
gujaf-325	412	5	economics	economic	NOUN
gujaf-325	412	6	42	42	NUM
gujaf-325	412	7	:	:	PUNCT
gujaf-325	412	8	335	335	NUM
gujaf-325	412	9	-	-	SYM
gujaf-325	412	10	370	370	NUM
gujaf-325	412	11	.	.	PUNCT
gujaf-325	413	1	setyoputri	setyoputri	PROPN
gujaf-325	413	2	l.s	l.s	PROPN
gujaf-325	413	3	.	.	PROPN
gujaf-325	413	4	&	&	CCONJ
gujaf-325	413	5	mardijuwono	mardijuwono	PROPN
gujaf-325	413	6	a.w	a.w	PROPN
gujaf-325	413	7	.	.	PROPN
gujaf-325	413	8	(	(	PUNCT
gujaf-325	413	9	2020	2020	NUM
gujaf-325	413	10	)	)	PUNCT
gujaf-325	413	11	the	the	DET
gujaf-325	413	12	impact	impact	NOUN
gujaf-325	413	13	of	of	ADP
gujaf-325	413	14	firm	firm	ADJ
gujaf-325	413	15	attributes	attribute	NOUN
gujaf-325	413	16	on	on	ADP
gujaf-325	413	17	earnings	earning	NOUN
gujaf-325	413	18	management	management	NOUN
gujaf-325	413	19	.	.	PUNCT
gujaf-325	414	1	polish	polish	PROPN
gujaf-325	414	2	journal	journal	PROPN
gujaf-325	414	3	of	of	ADP
gujaf-325	414	4	management	management	NOUN
gujaf-325	414	5	studies	study	NOUN
gujaf-325	414	6	volume	volume	VERB
gujaf-325	414	7	22	22	NUM
gujaf-325	415	1	no	no	NOUN
gujaf-325	415	2	.	.	NOUN
gujaf-325	416	1	1	1	NUM
gujaf-325	416	2	2020	2020	NUM
gujaf-325	416	3	siekelova	siekelova	NOUN
gujaf-325	416	4	a.	a.	NOUN
gujaf-325	416	5	androniceanu	androniceanu	PROPN
gujaf-325	416	6	,	,	PUNCT
gujaf-325	416	7	a.	a.	NOUN
gujaf-325	416	8	,	,	PUNCT
gujaf-325	416	9	durana	durana	PROPN
gujaf-325	416	10	,	,	PUNCT
gujaf-325	416	11	p.	p.	PROPN
gujaf-325	416	12	,	,	PUNCT
gujaf-325	416	13	michalikova	michalikova	PROPN
gujaf-325	417	1	k	k	PROPN
gujaf-325	417	2	,	,	PUNCT
gujaf-325	417	3	f(2020	f(2020	PROPN
gujaf-325	417	4	)	)	PUNCT
gujaf-325	417	5	earnings	earning	NOUN
gujaf-325	417	6	management	management	NOUN
gujaf-325	417	7	(	(	PUNCT
gujaf-325	417	8	em	em	PRON
gujaf-325	417	9	)	)	PUNCT
gujaf-325	417	10	,	,	PUNCT
gujaf-325	417	11	initiatives	initiative	NOUN
gujaf-325	417	12	and	and	CCONJ
gujaf-325	417	13	company	company	NOUN
gujaf-325	417	14	size	size	NOUN
gujaf-325	417	15	:	:	PUNCT
gujaf-325	417	16	an	an	DET
gujaf-325	417	17	empirical	empirical	ADJ
gujaf-325	417	18	study	study	NOUN
gujaf-325	417	19	acta	acta	PROPN
gujaf-325	417	20	polytechnica	polytechnica	PROPN
gujaf-325	417	21	hungarica	hungarica	PROPN
gujaf-325	417	22	vol	vol	NOUN
gujaf-325	417	23	.	.	PROPN
gujaf-325	417	24	17	17	NUM
gujaf-325	417	25	,	,	PUNCT
gujaf-325	417	26	no	no	INTJ
gujaf-325	417	27	.	.	NOUN
gujaf-325	417	28	9	9	NUM
gujaf-325	417	29	,	,	PUNCT
gujaf-325	417	30	2020	2020	NUM
gujaf-325	417	31	suffian	suffian	ADJ
gujaf-325	417	32	m.t.m	m.t.m	NOUN
gujaf-325	417	33	,	,	PUNCT
gujaf-325	417	34	sanusi	sanusi	PROPN
gujaf-325	417	35	z.m	z.m	PROPN
gujaf-325	417	36	&	&	CCONJ
gujaf-325	417	37	mastuki	mastuki	PROPN
gujaf-325	417	38	(	(	PUNCT
gujaf-325	417	39	2018	2018	NUM
gujaf-325	417	40	)	)	PUNCT
gujaf-325	417	41	real	real	ADJ
gujaf-325	417	42	earnings	earning	NOUN
gujaf-325	417	43	management	management	NOUN
gujaf-325	417	44	and	and	CCONJ
gujaf-325	417	45	firm	firm	ADJ
gujaf-325	417	46	ealue	ealue	NOUN
gujaf-325	417	47	:	:	PUNCT
gujaf-325	417	48	empirical	empirical	ADJ
gujaf-325	417	49	evidence	evidence	NOUN
gujaf-325	417	50	from	from	ADP
gujaf-325	417	51	malaysia	malaysia	PROPN
gujaf-325	417	52	malaysian	malaysian	ADJ
gujaf-325	417	53	accounting	accounting	PROPN
gujaf-325	417	54	review	review	PROPN
gujaf-325	417	55	,	,	PUNCT
gujaf-325	417	56	volume	volume	NOUN
gujaf-325	417	57	14	14	NUM
gujaf-325	417	58	no	no	NOUN
gujaf-325	417	59	.	.	PROPN
gujaf-325	417	60	1	1	NUM
gujaf-325	417	61	,	,	PUNCT
gujaf-325	417	62	2015	2015	NUM
gujaf-325	417	63	susanto	susanto	NOUN
gujaf-325	417	64	y.k	y.k	PROPN
gujaf-325	417	65	(	(	PUNCT
gujaf-325	417	66	2017	2017	NUM
gujaf-325	417	67	)	)	PUNCT
gujaf-325	417	68	accrual	accrual	ADJ
gujaf-325	417	69	earnings	earning	NOUN
gujaf-325	417	70	management	management	NOUN
gujaf-325	417	71	,	,	PUNCT
gujaf-325	417	72	real	real	ADJ
gujaf-325	417	73	earnings	earning	NOUN
gujaf-325	417	74	management	management	NOUN
gujaf-325	417	75	,	,	PUNCT
gujaf-325	417	76	firm	firm	ADJ
gujaf-325	417	77	value	value	NOUN
gujaf-325	417	78	international	international	ADJ
gujaf-325	417	79	journal	journal	NOUN
gujaf-325	417	80	of	of	ADP
gujaf-325	417	81	business	business	NOUN
gujaf-325	417	82	,	,	PUNCT
gujaf-325	417	83	economics	economic	NOUN
gujaf-325	417	84	and	and	CCONJ
gujaf-325	417	85	law	law	NOUN
gujaf-325	417	86	,	,	PUNCT
gujaf-325	417	87	vol	vol	NOUN
gujaf-325	417	88	.	.	PROPN
gujaf-325	417	89	14	14	NUM
gujaf-325	417	90	,	,	PUNCT
gujaf-325	417	91	issue	issue	NOUN
gujaf-325	417	92	1	1	NUM
gujaf-325	417	93	(	(	PUNCT
gujaf-325	417	94	december	december	PROPN
gujaf-325	417	95	)	)	PUNCT
gujaf-325	417	96	issn	issn	PROPN
gujaf-325	417	97	2289	2289	NUM
gujaf-325	417	98	-	-	SYM
gujaf-325	417	99	1552	1552	NUM
gujaf-325	417	100	swai	swai	NOUN
gujaf-325	417	101	,	,	PUNCT
gujaf-325	417	102	s.p	s.p	PROPN
gujaf-325	417	103	(	(	PUNCT
gujaf-325	417	104	2016	2016	NUM
gujaf-325	417	105	)	)	PUNCT
gujaf-325	417	106	the	the	DET
gujaf-325	417	107	impact	impact	NOUN
gujaf-325	417	108	of	of	ADP
gujaf-325	417	109	corporate	corporate	ADJ
gujaf-325	417	110	governance	governance	NOUN
gujaf-325	417	111	and	and	CCONJ
gujaf-325	417	112	firm	firm	ADJ
gujaf-325	417	113	-	-	PUNCT
gujaf-325	417	114	specific	specific	ADJ
gujaf-325	417	115	characteristics	characteristic	NOUN
gujaf-325	417	116	on	on	ADP
gujaf-325	417	117	earnings	earning	NOUN
gujaf-325	417	118	management	management	NOUN
gujaf-325	417	119	:	:	PUNCT
gujaf-325	417	120	evidence	evidence	NOUN
gujaf-325	417	121	from	from	ADP
gujaf-325	417	122	east	east	PROPN
gujaf-325	417	123	africa	africa	PROPN
gujaf-325	417	124	.	.	PUNCT
gujaf-325	418	1	research	research	PROPN
gujaf-325	418	2	journal	journal	PROPN
gujaf-325	418	3	of	of	ADP
gujaf-325	418	4	finance	finance	NOUN
gujaf-325	418	5	and	and	CCONJ
gujaf-325	418	6	accounting	accounting	NOUN
gujaf-325	418	7	vol.7	vol.7	PROPN
gujaf-325	418	8	,	,	PUNCT
gujaf-325	418	9	no.8	no.8	PROPN
gujaf-325	418	10	,	,	PUNCT
gujaf-325	418	11	2016	2016	NUM
gujaf-325	418	12	theiri	theiri	NOUN
gujaf-325	418	13	s.	s.	PROPN
gujaf-325	418	14	,	,	PUNCT
gujaf-325	418	15	kasraoui	kasraoui	NOUN
gujaf-325	418	16	,	,	PUNCT
gujaf-325	418	17	n.	n.	PROPN
gujaf-325	418	18	&	&	CCONJ
gujaf-325	418	19	bouzaiene	bouzaiene	PROPN
gujaf-325	418	20	,	,	PUNCT
gujaf-325	418	21	n	n	PROPN
gujaf-325	418	22	(	(	PUNCT
gujaf-325	418	23	2022	2022	NUM
gujaf-325	418	24	)	)	PUNCT
gujaf-325	418	25	the	the	DET
gujaf-325	418	26	impact	impact	NOUN
gujaf-325	418	27	of	of	ADP
gujaf-325	418	28	financial	financial	ADJ
gujaf-325	418	29	performance	performance	NOUN
gujaf-325	418	30	and	and	CCONJ
gujaf-325	418	31	firm	firm	ADJ
gujaf-325	418	32	characteristics	characteristic	NOUN
gujaf-325	418	33	on	on	ADP
gujaf-325	418	34	earnings	earning	NOUN
gujaf-325	418	35	management	management	NOUN
gujaf-325	418	36	:	:	PUNCT
gujaf-325	418	37	case	case	NOUN
gujaf-325	418	38	of	of	ADP
gujaf-325	418	39	tunisian	tunisian	ADJ
gujaf-325	418	40	companies	company	NOUN
gujaf-325	418	41	.	.	PUNCT
gujaf-325	419	1	investment	investment	NOUN
gujaf-325	419	2	management	management	NOUN
gujaf-325	419	3	and	and	CCONJ
gujaf-325	419	4	financial	financial	ADJ
gujaf-325	419	5	innovations	innovation	NOUN
gujaf-325	419	6	,	,	PUNCT
gujaf-325	419	7	volume	volume	NOUN
gujaf-325	419	8	19	19	NUM
gujaf-325	419	9	,	,	PUNCT
gujaf-325	419	10	issue	issue	NOUN
gujaf-325	419	11	4	4	NUM
gujaf-325	419	12	,	,	PUNCT
gujaf-325	419	13	2022	2022	NUM
gujaf-325	419	14	yoon	yoon	NOUN
gujaf-325	419	15	,	,	PUNCT
gujaf-325	419	16	s.	s.	PROPN
gujaf-325	419	17	s.	s.	PROPN
gujaf-325	419	18	,	,	PUNCT
gujaf-325	419	19	miller	miller	PROPN
gujaf-325	419	20	,	,	PUNCT
gujaf-325	419	21	g.	g.	PROPN
gujaf-325	419	22	,	,	PUNCT
gujaf-325	419	23	&	&	CCONJ
gujaf-325	419	24	jiraporn	jiraporn	PROPN
gujaf-325	419	25	,	,	PUNCT
gujaf-325	419	26	p.	p.	NOUN
gujaf-325	419	27	(	(	PUNCT
gujaf-325	419	28	2006	2006	NUM
gujaf-325	419	29	)	)	PUNCT
gujaf-325	419	30	.	.	PUNCT
gujaf-325	420	1	earnings	earning	NOUN
gujaf-325	420	2	management	management	NOUN
gujaf-325	420	3	vehicles	vehicle	NOUN
gujaf-325	420	4	for	for	ADP
gujaf-325	420	5	korean	korean	ADJ
gujaf-325	420	6	firms	firm	NOUN
gujaf-325	420	7	.	.	PUNCT
gujaf-325	421	1	journal	journal	PROPN
gujaf-325	421	2	of	of	ADP
gujaf-325	421	3	international	international	ADJ
gujaf-325	421	4	financial	financial	ADJ
gujaf-325	421	5	management	management	NOUN
gujaf-325	421	6	&	&	CCONJ
gujaf-325	421	7	accounting	accounting	PROPN
gujaf-325	421	8	,	,	PUNCT
gujaf-325	421	9	17(2	17(2	NUM
gujaf-325	421	10	)	)	PUNCT
gujaf-325	421	11	,	,	PUNCT
gujaf-325	421	12	85	85	NUM
gujaf-325	421	13	-	-	SYM
gujaf-325	421	14	109	109	NUM
gujaf-325	421	15	.	.	PUNCT