id	sid	tid	token	lemma	pos
gujaf-331	1	1	gusau	gusau	PROPN
gujaf-331	1	2	journal	journal	NOUN
gujaf-331	1	3	of	of	ADP
gujaf-331	1	4	accounting	accounting	NOUN
gujaf-331	1	5	and	and	CCONJ
gujaf-331	1	6	finance	finance	NOUN
gujaf-331	1	7	,	,	PUNCT
gujaf-331	1	8	vol	vol	NOUN
gujaf-331	1	9	.	.	PROPN
gujaf-331	1	10	5	5	NUM
gujaf-331	1	11	,	,	PUNCT
gujaf-331	1	12	issue	issue	NOUN
gujaf-331	1	13	2	2	NUM
gujaf-331	1	14	,	,	PUNCT
gujaf-331	1	15	october	october	PROPN
gujaf-331	1	16	,	,	PUNCT
gujaf-331	1	17	2024	2024	NUM
gujaf-331	1	18	i	i	PRON
gujaf-331	1	19	gusau	gusau	PROPN
gujaf-331	1	20	journal	journal	NOUN
gujaf-331	1	21	of	of	ADP
gujaf-331	1	22	accounting	accounting	NOUN
gujaf-331	1	23	and	and	CCONJ
gujaf-331	1	24	finance	finance	NOUN
gujaf-331	1	25	(	(	PUNCT
gujaf-331	1	26	gujaf	gujaf	NOUN
gujaf-331	1	27	)	)	PUNCT
gujaf-331	1	28	vol	vol	NOUN
gujaf-331	1	29	.	.	NOUN
gujaf-331	2	1	5	5	NUM
gujaf-331	2	2	issue	issue	NOUN
gujaf-331	2	3	2	2	NUM
gujaf-331	2	4	,	,	PUNCT
gujaf-331	2	5	october	october	PROPN
gujaf-331	2	6	,	,	PUNCT
gujaf-331	2	7	2024	2024	NUM
gujaf-331	2	8	issn	issn	X
gujaf-331	2	9	:	:	PUNCT
gujaf-331	2	10	2756	2756	NUM
gujaf-331	2	11	-	-	PUNCT
gujaf-331	2	12	665x	665x	NOUN
gujaf-331	2	13	a	a	DET
gujaf-331	2	14	publication	publication	NOUN
gujaf-331	2	15	of	of	ADP
gujaf-331	2	16	department	department	NOUN
gujaf-331	2	17	of	of	ADP
gujaf-331	2	18	accounting	accounting	NOUN
gujaf-331	2	19	and	and	CCONJ
gujaf-331	2	20	finance	finance	NOUN
gujaf-331	2	21	,	,	PUNCT
gujaf-331	2	22	faculty	faculty	NOUN
gujaf-331	2	23	of	of	ADP
gujaf-331	2	24	management	management	NOUN
gujaf-331	2	25	and	and	CCONJ
gujaf-331	2	26	social	social	ADJ
gujaf-331	2	27	sciences	science	NOUN
gujaf-331	2	28	,	,	PUNCT
gujaf-331	2	29	federal	federal	ADJ
gujaf-331	2	30	university	university	NOUN
gujaf-331	2	31	gusau	gusau	NOUN
gujaf-331	2	32	,	,	PUNCT
gujaf-331	2	33	zamfara	zamfara	PROPN
gujaf-331	2	34	state	state	PROPN
gujaf-331	2	35	-nigeria	-nigeria	PROPN
gujaf-331	2	36	gusau	gusau	ADJ
gujaf-331	2	37	journal	journal	NOUN
gujaf-331	2	38	of	of	ADP
gujaf-331	2	39	accounting	accounting	NOUN
gujaf-331	2	40	and	and	CCONJ
gujaf-331	2	41	finance	finance	NOUN
gujaf-331	2	42	,	,	PUNCT
gujaf-331	2	43	vol	vol	NOUN
gujaf-331	2	44	.	.	PROPN
gujaf-331	2	45	5	5	NUM
gujaf-331	2	46	,	,	PUNCT
gujaf-331	2	47	issue	issue	NOUN
gujaf-331	2	48	2	2	NUM
gujaf-331	2	49	,	,	PUNCT
gujaf-331	2	50	october	october	PROPN
gujaf-331	2	51	,	,	PUNCT
gujaf-331	2	52	2024	2024	NUM
gujaf-331	2	53	ii	ii	NUM
gujaf-331	2	54	©	©	PROPN
gujaf-331	2	55	department	department	PROPN
gujaf-331	2	56	of	of	ADP
gujaf-331	2	57	accounting	accounting	NOUN
gujaf-331	2	58	and	and	CCONJ
gujaf-331	2	59	finance	finance	NOUN
gujaf-331	2	60	vol	vol	NOUN
gujaf-331	2	61	.	.	PUNCT
gujaf-331	2	62	5	5	NUM
gujaf-331	2	63	issue	issue	NOUN
gujaf-331	2	64	2	2	NUM
gujaf-331	2	65	october	october	PROPN
gujaf-331	2	66	,	,	PUNCT
gujaf-331	2	67	2024	2024	NUM
gujaf-331	2	68	issn	issn	X
gujaf-331	2	69	:	:	PUNCT
gujaf-331	2	70	2756	2756	NUM
gujaf-331	2	71	-	-	PUNCT
gujaf-331	2	72	665x	665x	NOUN
gujaf-331	2	73	a	a	DET
gujaf-331	2	74	publication	publication	NOUN
gujaf-331	2	75	of	of	ADP
gujaf-331	2	76	department	department	NOUN
gujaf-331	2	77	of	of	ADP
gujaf-331	2	78	accounting	accounting	NOUN
gujaf-331	2	79	and	and	CCONJ
gujaf-331	2	80	finance	finance	NOUN
gujaf-331	2	81	,	,	PUNCT
gujaf-331	2	82	faculty	faculty	NOUN
gujaf-331	2	83	of	of	ADP
gujaf-331	2	84	management	management	NOUN
gujaf-331	2	85	and	and	CCONJ
gujaf-331	2	86	social	social	ADJ
gujaf-331	2	87	sciences	science	NOUN
gujaf-331	2	88	,	,	PUNCT
gujaf-331	2	89	federal	federal	ADJ
gujaf-331	2	90	university	university	NOUN
gujaf-331	2	91	gusau	gusau	NOUN
gujaf-331	2	92	,	,	PUNCT
gujaf-331	2	93	zamfara	zamfara	PROPN
gujaf-331	2	94	state	state	NOUN
gujaf-331	2	95	-nigeria	-nigeria	PROPN
gujaf-331	2	96	all	all	DET
gujaf-331	2	97	rights	right	NOUN
gujaf-331	2	98	reserved	reserve	VERB
gujaf-331	2	99	except	except	SCONJ
gujaf-331	2	100	for	for	ADP
gujaf-331	2	101	academic	academic	ADJ
gujaf-331	2	102	purposes	purpose	NOUN
gujaf-331	2	103	no	no	DET
gujaf-331	2	104	part	part	NOUN
gujaf-331	2	105	or	or	CCONJ
gujaf-331	2	106	whole	whole	NOUN
gujaf-331	2	107	of	of	ADP
gujaf-331	2	108	this	this	DET
gujaf-331	2	109	publication	publication	NOUN
gujaf-331	2	110	is	be	AUX
gujaf-331	2	111	allowed	allow	VERB
gujaf-331	2	112	to	to	PART
gujaf-331	2	113	be	be	AUX
gujaf-331	2	114	reproduced	reproduce	VERB
gujaf-331	2	115	,	,	PUNCT
gujaf-331	2	116	stored	store	VERB
gujaf-331	2	117	in	in	ADP
gujaf-331	2	118	a	a	DET
gujaf-331	2	119	retrieval	retrieval	NOUN
gujaf-331	2	120	system	system	NOUN
gujaf-331	2	121	or	or	CCONJ
gujaf-331	2	122	transmitted	transmit	VERB
gujaf-331	2	123	in	in	ADP
gujaf-331	2	124	any	any	DET
gujaf-331	2	125	form	form	NOUN
gujaf-331	2	126	or	or	CCONJ
gujaf-331	2	127	by	by	ADP
gujaf-331	2	128	any	any	DET
gujaf-331	2	129	means	mean	NOUN
gujaf-331	2	130	be	be	AUX
gujaf-331	2	131	it	it	PRON
gujaf-331	2	132	mechanical	mechanical	ADJ
gujaf-331	2	133	,	,	PUNCT
gujaf-331	2	134	electrical	electrical	ADJ
gujaf-331	2	135	,	,	PUNCT
gujaf-331	2	136	photocopying	photocopying	NOUN
gujaf-331	2	137	,	,	PUNCT
gujaf-331	2	138	recording	recording	NOUN
gujaf-331	2	139	or	or	CCONJ
gujaf-331	2	140	otherwise	otherwise	ADV
gujaf-331	2	141	,	,	PUNCT
gujaf-331	2	142	without	without	ADP
gujaf-331	2	143	prior	prior	ADJ
gujaf-331	2	144	permission	permission	NOUN
gujaf-331	2	145	of	of	ADP
gujaf-331	2	146	the	the	DET
gujaf-331	2	147	copyright	copyright	NOUN
gujaf-331	2	148	owner	owner	NOUN
gujaf-331	2	149	.	.	PUNCT
gujaf-331	3	1	published	publish	VERB
gujaf-331	3	2	and	and	CCONJ
gujaf-331	3	3	printed	print	VERB
gujaf-331	3	4	by	by	ADP
gujaf-331	3	5	:	:	PUNCT
gujaf-331	3	6	ahmadu	ahmadu	PROPN
gujaf-331	3	7	bello	bello	PROPN
gujaf-331	3	8	university	university	PROPN
gujaf-331	3	9	press	press	NOUN
gujaf-331	3	10	limited	limit	VERB
gujaf-331	3	11	,	,	PUNCT
gujaf-331	3	12	zaria	zaria	PROPN
gujaf-331	3	13	kaduna	kaduna	PROPN
gujaf-331	3	14	state	state	PROPN
gujaf-331	3	15	,	,	PUNCT
gujaf-331	3	16	nigeria	nigeria	PROPN
gujaf-331	3	17	.	.	PUNCT
gujaf-331	4	1	tel	tel	ADP
gujaf-331	4	2	:	:	PUNCT
gujaf-331	4	3	08065949711	08065949711	NUM
gujaf-331	4	4	,	,	PUNCT
gujaf-331	4	5	069	069	NUM
gujaf-331	4	6	-	-	SYM
gujaf-331	4	7	879121	879121	NUM
gujaf-331	4	8	e	e	NOUN
gujaf-331	4	9	-	-	NOUN
gujaf-331	4	10	mail	mail	NOUN
gujaf-331	4	11	:	:	PUNCT
gujaf-331	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-331	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-331	5	1	website	website	NOUN
gujaf-331	5	2	:	:	PUNCT
gujaf-331	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-331	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-331	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-331	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-331	5	7	gusau	gusau	ADJ
gujaf-331	5	8	journal	journal	NOUN
gujaf-331	5	9	of	of	ADP
gujaf-331	5	10	accounting	accounting	NOUN
gujaf-331	5	11	and	and	CCONJ
gujaf-331	5	12	finance	finance	NOUN
gujaf-331	5	13	,	,	PUNCT
gujaf-331	5	14	vol	vol	NOUN
gujaf-331	5	15	.	.	PROPN
gujaf-331	5	16	5	5	NUM
gujaf-331	5	17	,	,	PUNCT
gujaf-331	5	18	issue	issue	NOUN
gujaf-331	5	19	2	2	NUM
gujaf-331	5	20	,	,	PUNCT
gujaf-331	5	21	october	october	PROPN
gujaf-331	5	22	,	,	PUNCT
gujaf-331	5	23	2024	2024	NUM
gujaf-331	5	24	iii	iii	NUM
gujaf-331	5	25	editorial	editorial	PROPN
gujaf-331	5	26	board	board	NOUN
gujaf-331	5	27	editor	editor	NOUN
gujaf-331	5	28	-	-	PUNCT
gujaf-331	5	29	in	in	ADP
gujaf-331	5	30	-	-	PUNCT
gujaf-331	5	31	chief	chief	NOUN
gujaf-331	5	32	:	:	PUNCT
gujaf-331	5	33	prof	prof	PROPN
gujaf-331	5	34	.	.	PUNCT
gujaf-331	5	35	shehu	shehu	PROPN
gujaf-331	5	36	usman	usman	PROPN
gujaf-331	5	37	hassan	hassan	PROPN
gujaf-331	5	38	department	department	PROPN
gujaf-331	5	39	of	of	ADP
gujaf-331	5	40	accounting	accounting	PROPN
gujaf-331	5	41	,	,	PUNCT
gujaf-331	5	42	federal	federal	ADJ
gujaf-331	5	43	university	university	PROPN
gujaf-331	5	44	of	of	ADP
gujaf-331	5	45	kashere	kashere	PROPN
gujaf-331	5	46	,	,	PUNCT
gujaf-331	5	47	gombe	gombe	ADJ
gujaf-331	5	48	state	state	NOUN
gujaf-331	5	49	.	.	PUNCT
gujaf-331	6	1	associate	associate	NOUN
gujaf-331	6	2	editor	editor	NOUN
gujaf-331	6	3	:	:	PUNCT
gujaf-331	6	4	dr	dr	PROPN
gujaf-331	6	5	.	.	PROPN
gujaf-331	6	6	muhammad	muhammad	PROPN
gujaf-331	6	7	mustapha	mustapha	PROPN
gujaf-331	6	8	bagudo	bagudo	PROPN
gujaf-331	6	9	department	department	PROPN
gujaf-331	6	10	of	of	ADP
gujaf-331	6	11	accounting	accounting	PROPN
gujaf-331	6	12	,	,	PUNCT
gujaf-331	6	13	ahmadu	ahmadu	PROPN
gujaf-331	6	14	bello	bello	PROPN
gujaf-331	6	15	university	university	PROPN
gujaf-331	6	16	zaria	zaria	PROPN
gujaf-331	6	17	,	,	PUNCT
gujaf-331	6	18	kaduna	kaduna	PROPN
gujaf-331	6	19	state	state	PROPN
gujaf-331	6	20	.	.	PUNCT
gujaf-331	7	1	managing	manage	VERB
gujaf-331	7	2	editor	editor	NOUN
gujaf-331	7	3	:	:	PUNCT
gujaf-331	7	4	dr	dr	PROPN
gujaf-331	7	5	.	.	PROPN
gujaf-331	7	6	umar	umar	PROPN
gujaf-331	7	7	farouk	farouk	PROPN
gujaf-331	7	8	abdulkarim	abdulkarim	PROPN
gujaf-331	7	9	department	department	PROPN
gujaf-331	7	10	of	of	ADP
gujaf-331	7	11	accounting	accounting	NOUN
gujaf-331	7	12	and	and	CCONJ
gujaf-331	7	13	finance	finance	NOUN
gujaf-331	7	14	,	,	PUNCT
gujaf-331	7	15	federal	federal	ADJ
gujaf-331	7	16	university	university	NOUN
gujaf-331	7	17	gusau	gusau	PROPN
gujaf-331	7	18	,	,	PUNCT
gujaf-331	7	19	zamfara	zamfara	PROPN
gujaf-331	7	20	state	state	PROPN
gujaf-331	7	21	.	.	PUNCT
gujaf-331	8	1	editorial	editorial	PROPN
gujaf-331	8	2	board	board	NOUN
gujaf-331	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-331	8	4	modu	modu	PROPN
gujaf-331	8	5	kumshe	kumshe	PROPN
gujaf-331	8	6	department	department	PROPN
gujaf-331	8	7	of	of	ADP
gujaf-331	8	8	accounting	accounting	PROPN
gujaf-331	8	9	,	,	PUNCT
gujaf-331	8	10	university	university	NOUN
gujaf-331	8	11	of	of	ADP
gujaf-331	8	12	maiduguri	maiduguri	PROPN
gujaf-331	8	13	,	,	PUNCT
gujaf-331	8	14	borno	borno	PROPN
gujaf-331	8	15	state	state	PROPN
gujaf-331	8	16	.	.	PUNCT
gujaf-331	9	1	prof	prof	PROPN
gujaf-331	9	2	ugochukwu	ugochukwu	PROPN
gujaf-331	9	3	c.	c.	PROPN
gujaf-331	9	4	nzewi	nzewi	VERB
gujaf-331	9	5	department	department	PROPN
gujaf-331	9	6	of	of	ADP
gujaf-331	9	7	accounting	accounting	PROPN
gujaf-331	9	8	,	,	PUNCT
gujaf-331	9	9	paul	paul	PROPN
gujaf-331	9	10	university	university	PROPN
gujaf-331	9	11	awka	awka	NOUN
gujaf-331	9	12	,	,	PUNCT
gujaf-331	9	13	anambra	anambra	PROPN
gujaf-331	9	14	state	state	PROPN
gujaf-331	9	15	.	.	PUNCT
gujaf-331	10	1	prof	prof	PROPN
gujaf-331	10	2	kabir	kabir	PROPN
gujaf-331	10	3	tahir	tahir	PROPN
gujaf-331	10	4	hamid	hamid	PROPN
gujaf-331	10	5	department	department	PROPN
gujaf-331	10	6	of	of	ADP
gujaf-331	10	7	accounting	accounting	PROPN
gujaf-331	10	8	,	,	PUNCT
gujaf-331	10	9	bayero	bayero	PROPN
gujaf-331	10	10	university	university	PROPN
gujaf-331	10	11	,	,	PUNCT
gujaf-331	10	12	kano	kano	PROPN
gujaf-331	10	13	,	,	PUNCT
gujaf-331	10	14	kano	kano	PROPN
gujaf-331	10	15	state	state	PROPN
gujaf-331	10	16	.	.	PUNCT
gujaf-331	11	1	prof	prof	PROPN
gujaf-331	11	2	.	.	PUNCT
gujaf-331	12	1	ekoja	ekoja	PROPN
gujaf-331	12	2	b.	b.	PROPN
gujaf-331	12	3	ekoja	ekoja	PROPN
gujaf-331	12	4	department	department	PROPN
gujaf-331	12	5	of	of	ADP
gujaf-331	12	6	accounting	accounting	PROPN
gujaf-331	12	7	,	,	PUNCT
gujaf-331	12	8	university	university	PROPN
gujaf-331	12	9	of	of	ADP
gujaf-331	12	10	jos	jos	PROPN
gujaf-331	12	11	.	.	PROPN
gujaf-331	12	12	prof	prof	PROPN
gujaf-331	12	13	.	.	PUNCT
gujaf-331	13	1	clifford	clifford	PROPN
gujaf-331	13	2	ofurum	ofurum	PROPN
gujaf-331	13	3	department	department	PROPN
gujaf-331	13	4	of	of	ADP
gujaf-331	13	5	accounting	accounting	PROPN
gujaf-331	13	6	,	,	PUNCT
gujaf-331	13	7	university	university	NOUN
gujaf-331	13	8	of	of	ADP
gujaf-331	13	9	portharcourt	portharcourt	PROPN
gujaf-331	13	10	,	,	PUNCT
gujaf-331	13	11	rivers	river	NOUN
gujaf-331	13	12	state	state	PROPN
gujaf-331	13	13	.	.	PUNCT
gujaf-331	14	1	prof	prof	PROPN
gujaf-331	14	2	.	.	PUNCT
gujaf-331	15	1	ahmad	ahmad	PROPN
gujaf-331	15	2	bello	bello	PROPN
gujaf-331	15	3	dogarawa	dogarawa	PROPN
gujaf-331	15	4	department	department	PROPN
gujaf-331	15	5	of	of	ADP
gujaf-331	15	6	accounting	accounting	NOUN
gujaf-331	15	7	,	,	PUNCT
gujaf-331	15	8	ahmadu	ahmadu	PROPN
gujaf-331	15	9	bello	bello	PROPN
gujaf-331	15	10	university	university	PROPN
gujaf-331	15	11	zaria	zaria	PROPN
gujaf-331	15	12	.	.	PUNCT
gujaf-331	16	1	prof	prof	PROPN
gujaf-331	16	2	.	.	PUNCT
gujaf-331	17	1	yusuf	yusuf	PROPN
gujaf-331	17	2	.	.	PUNCT
gujaf-331	18	1	b.	b.	PROPN
gujaf-331	18	2	rahman	rahman	PROPN
gujaf-331	18	3	department	department	PROPN
gujaf-331	18	4	of	of	ADP
gujaf-331	18	5	accounting	accounting	PROPN
gujaf-331	18	6	,	,	PUNCT
gujaf-331	18	7	lagos	lagos	NOUN
gujaf-331	18	8	state	state	PROPN
gujaf-331	18	9	university	university	PROPN
gujaf-331	18	10	,	,	PUNCT
gujaf-331	18	11	lagos	lagos	NOUN
gujaf-331	18	12	state	state	NOUN
gujaf-331	18	13	.	.	PUNCT
gujaf-331	19	1	prof	prof	PROPN
gujaf-331	19	2	.	.	PUNCT
gujaf-331	20	1	suleiman	suleiman	PROPN
gujaf-331	20	2	a.	a.	PROPN
gujaf-331	20	3	s.	s.	PROPN
gujaf-331	20	4	aruwa	aruwa	PROPN
gujaf-331	20	5	department	department	PROPN
gujaf-331	20	6	of	of	ADP
gujaf-331	20	7	accounting	accounting	PROPN
gujaf-331	20	8	,	,	PUNCT
gujaf-331	20	9	nasarawa	nasarawa	PROPN
gujaf-331	20	10	state	state	PROPN
gujaf-331	20	11	university	university	PROPN
gujaf-331	20	12	,	,	PUNCT
gujaf-331	20	13	keffi	keffi	PROPN
gujaf-331	20	14	,	,	PUNCT
gujaf-331	20	15	nasarawa	nasarawa	PROPN
gujaf-331	20	16	state	state	PROPN
gujaf-331	20	17	.	.	PUNCT
gujaf-331	21	1	prof	prof	PROPN
gujaf-331	21	2	.	.	PUNCT
gujaf-331	22	1	muhammad	muhammad	PROPN
gujaf-331	22	2	junaidu	junaidu	PROPN
gujaf-331	22	3	kurawa	kurawa	PROPN
gujaf-331	22	4	department	department	PROPN
gujaf-331	22	5	of	of	ADP
gujaf-331	22	6	accounting	accounting	PROPN
gujaf-331	22	7	,	,	PUNCT
gujaf-331	22	8	bayero	bayero	PROPN
gujaf-331	22	9	university	university	PROPN
gujaf-331	22	10	kano	kano	PROPN
gujaf-331	22	11	,	,	PUNCT
gujaf-331	22	12	kano	kano	PROPN
gujaf-331	22	13	state	state	PROPN
gujaf-331	22	14	.	.	PUNCT
gujaf-331	23	1	prof	prof	PROPN
gujaf-331	23	2	.	.	PUNCT
gujaf-331	24	1	muhammad	muhammad	PROPN
gujaf-331	24	2	habibu	habibu	ADJ
gujaf-331	24	3	sabari	sabari	PROPN
gujaf-331	24	4	department	department	PROPN
gujaf-331	24	5	of	of	ADP
gujaf-331	24	6	accounting	accounting	NOUN
gujaf-331	24	7	,	,	PUNCT
gujaf-331	24	8	ahmadu	ahmadu	PROPN
gujaf-331	24	9	bello	bello	PROPN
gujaf-331	24	10	university	university	PROPN
gujaf-331	24	11	,	,	PUNCT
gujaf-331	24	12	zaria	zaria	PROPN
gujaf-331	24	13	.	.	PUNCT
gujaf-331	25	1	gusau	gusau	PROPN
gujaf-331	25	2	journal	journal	PROPN
gujaf-331	25	3	of	of	ADP
gujaf-331	25	4	accounting	accounting	NOUN
gujaf-331	25	5	and	and	CCONJ
gujaf-331	25	6	finance	finance	NOUN
gujaf-331	25	7	,	,	PUNCT
gujaf-331	25	8	vol	vol	NOUN
gujaf-331	25	9	.	.	PROPN
gujaf-331	25	10	5	5	NUM
gujaf-331	25	11	,	,	PUNCT
gujaf-331	25	12	issue	issue	NOUN
gujaf-331	25	13	2	2	NUM
gujaf-331	25	14	,	,	PUNCT
gujaf-331	25	15	october	october	PROPN
gujaf-331	25	16	,	,	PUNCT
gujaf-331	25	17	2024	2024	NUM
gujaf-331	25	18	iv	iv	NUM
gujaf-331	25	19	prof	prof	NOUN
gujaf-331	25	20	.	.	PUNCT
gujaf-331	26	1	okpanachi	okpanachi	PROPN
gujaf-331	26	2	joshua	joshua	PROPN
gujaf-331	26	3	department	department	PROPN
gujaf-331	26	4	of	of	ADP
gujaf-331	26	5	accounting	accounting	NOUN
gujaf-331	26	6	and	and	CCONJ
gujaf-331	26	7	management	management	NOUN
gujaf-331	26	8	,	,	PUNCT
gujaf-331	26	9	nigerian	nigerian	ADJ
gujaf-331	26	10	defence	defence	PROPN
gujaf-331	26	11	academy	academy	PROPN
gujaf-331	26	12	,	,	PUNCT
gujaf-331	26	13	kaduna	kaduna	PROPN
gujaf-331	26	14	.	.	PROPN
gujaf-331	26	15	prof	prof	PROPN
gujaf-331	26	16	.	.	PUNCT
gujaf-331	27	1	hassan	hassan	PROPN
gujaf-331	27	2	ibrahim	ibrahim	PROPN
gujaf-331	27	3	department	department	PROPN
gujaf-331	27	4	of	of	ADP
gujaf-331	27	5	accounting	accounting	PROPN
gujaf-331	27	6	,	,	PUNCT
gujaf-331	27	7	ibb	ibb	NOUN
gujaf-331	27	8	university	university	NOUN
gujaf-331	27	9	,	,	PUNCT
gujaf-331	27	10	lapai	lapai	NOUN
gujaf-331	27	11	,	,	PUNCT
gujaf-331	27	12	niger	niger	NOUN
gujaf-331	27	13	state	state	NOUN
gujaf-331	27	14	.	.	PUNCT
gujaf-331	28	1	prof	prof	PROPN
gujaf-331	28	2	.	.	PUNCT
gujaf-331	29	1	ifeoma	ifeoma	PROPN
gujaf-331	29	2	mary	mary	PROPN
gujaf-331	29	3	okwo	okwo	PROPN
gujaf-331	29	4	department	department	PROPN
gujaf-331	29	5	of	of	ADP
gujaf-331	29	6	accounting	accounting	PROPN
gujaf-331	29	7	,	,	PUNCT
gujaf-331	29	8	enugu	enugu	PROPN
gujaf-331	29	9	state	state	PROPN
gujaf-331	29	10	university	university	PROPN
gujaf-331	29	11	of	of	ADP
gujaf-331	29	12	science	science	NOUN
gujaf-331	29	13	and	and	CCONJ
gujaf-331	29	14	technology	technology	NOUN
gujaf-331	29	15	,	,	PUNCT
gujaf-331	29	16	enugu	enugu	PROPN
gujaf-331	29	17	state	state	PROPN
gujaf-331	29	18	.	.	PUNCT
gujaf-331	30	1	prof	prof	PROPN
gujaf-331	30	2	.	.	PROPN
gujaf-331	31	1	aminu	aminu	PROPN
gujaf-331	31	2	isah	isah	PROPN
gujaf-331	31	3	department	department	PROPN
gujaf-331	31	4	of	of	ADP
gujaf-331	31	5	accounting	accounting	PROPN
gujaf-331	31	6	,	,	PUNCT
gujaf-331	31	7	bayero	bayero	PROPN
gujaf-331	31	8	university	university	PROPN
gujaf-331	31	9	,	,	PUNCT
gujaf-331	31	10	kano	kano	PROPN
gujaf-331	31	11	,	,	PUNCT
gujaf-331	31	12	kano	kano	PROPN
gujaf-331	31	13	state	state	PROPN
gujaf-331	31	14	.	.	PUNCT
gujaf-331	32	1	prof	prof	PROPN
gujaf-331	32	2	.	.	PUNCT
gujaf-331	33	1	ahmadu	ahmadu	PROPN
gujaf-331	33	2	bello	bello	PROPN
gujaf-331	33	3	department	department	PROPN
gujaf-331	33	4	of	of	ADP
gujaf-331	33	5	accounting	accounting	NOUN
gujaf-331	33	6	,	,	PUNCT
gujaf-331	33	7	ahmadu	ahmadu	PROPN
gujaf-331	33	8	bello	bello	PROPN
gujaf-331	33	9	university	university	PROPN
gujaf-331	33	10	,	,	PUNCT
gujaf-331	33	11	zaria	zaria	PROPN
gujaf-331	33	12	.	.	PUNCT
gujaf-331	34	1	prof	prof	PROPN
gujaf-331	34	2	.	.	PUNCT
gujaf-331	35	1	musa	musa	PROPN
gujaf-331	35	2	yelwa	yelwa	PROPN
gujaf-331	35	3	abubakar	abubakar	PROPN
gujaf-331	35	4	department	department	PROPN
gujaf-331	35	5	of	of	ADP
gujaf-331	35	6	accounting	accounting	PROPN
gujaf-331	35	7	,	,	PUNCT
gujaf-331	35	8	usmanu	usmanu	PROPN
gujaf-331	35	9	danfodiyo	danfodiyo	PROPN
gujaf-331	35	10	university	university	PROPN
gujaf-331	35	11	,	,	PUNCT
gujaf-331	35	12	sokoto	sokoto	PROPN
gujaf-331	35	13	state	state	PROPN
gujaf-331	35	14	.	.	PUNCT
gujaf-331	36	1	prof	prof	PROPN
gujaf-331	36	2	.	.	PUNCT
gujaf-331	37	1	salisu	salisu	PROPN
gujaf-331	37	2	abubakar	abubakar	PROPN
gujaf-331	37	3	department	department	PROPN
gujaf-331	37	4	of	of	ADP
gujaf-331	37	5	accounting	accounting	NOUN
gujaf-331	37	6	,	,	PUNCT
gujaf-331	37	7	ahmadu	ahmadu	PROPN
gujaf-331	37	8	bello	bello	PROPN
gujaf-331	37	9	university	university	PROPN
gujaf-331	37	10	zaria	zaria	PROPN
gujaf-331	37	11	,	,	PUNCT
gujaf-331	37	12	kaduna	kaduna	PROPN
gujaf-331	37	13	state	state	PROPN
gujaf-331	37	14	.	.	PUNCT
gujaf-331	38	1	prof	prof	PROPN
gujaf-331	38	2	.	.	PUNCT
gujaf-331	39	1	isaq	isaq	PROPN
gujaf-331	39	2	alhaji	alhaji	PROPN
gujaf-331	39	3	samaila	samaila	PROPN
gujaf-331	39	4	department	department	PROPN
gujaf-331	39	5	of	of	ADP
gujaf-331	39	6	accounting	accounting	PROPN
gujaf-331	39	7	,	,	PUNCT
gujaf-331	39	8	bayero	bayero	PROPN
gujaf-331	39	9	university	university	NOUN
gujaf-331	39	10	,	,	PUNCT
gujaf-331	39	11	kano	kano	PROPN
gujaf-331	39	12	state	state	PROPN
gujaf-331	39	13	.	.	PUNCT
gujaf-331	40	1	prof	prof	PROPN
gujaf-331	40	2	.	.	PUNCT
gujaf-331	41	1	sunusi	sunusi	PROPN
gujaf-331	41	2	sa'ad	sa'ad	PROPN
gujaf-331	41	3	ahmad	ahmad	PROPN
gujaf-331	41	4	department	department	PROPN
gujaf-331	41	5	of	of	ADP
gujaf-331	41	6	accounting	accounting	PROPN
gujaf-331	41	7	,	,	PUNCT
gujaf-331	41	8	federal	federal	ADJ
gujaf-331	41	9	university	university	NOUN
gujaf-331	41	10	dutse	dutse	NOUN
gujaf-331	41	11	,	,	PUNCT
gujaf-331	41	12	jigawa	jigawa	PROPN
gujaf-331	41	13	state	state	PROPN
gujaf-331	41	14	.	.	PUNCT
gujaf-331	42	1	prof	prof	PROPN
gujaf-331	42	2	.	.	PUNCT
gujaf-331	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-331	43	2	yahaya	yahaya	PROPN
gujaf-331	43	3	department	department	PROPN
gujaf-331	43	4	of	of	ADP
gujaf-331	43	5	accounting	accounting	PROPN
gujaf-331	43	6	,	,	PUNCT
gujaf-331	43	7	nigerian	nigerian	ADJ
gujaf-331	43	8	defence	defence	PROPN
gujaf-331	43	9	academy	academy	PROPN
gujaf-331	43	10	,	,	PUNCT
gujaf-331	43	11	kaduna	kaduna	PROPN
gujaf-331	43	12	state	state	PROPN
gujaf-331	43	13	.	.	PUNCT
gujaf-331	44	1	prof	prof	PROPN
gujaf-331	44	2	.	.	PUNCT
gujaf-331	45	1	saidu	saidu	PROPN
gujaf-331	45	2	adamu	adamu	PROPN
gujaf-331	45	3	department	department	PROPN
gujaf-331	45	4	of	of	ADP
gujaf-331	45	5	accounting	accounting	PROPN
gujaf-331	45	6	,	,	PUNCT
gujaf-331	45	7	federal	federal	ADJ
gujaf-331	45	8	university	university	PROPN
gujaf-331	45	9	of	of	ADP
gujaf-331	45	10	kashere	kashere	PROPN
gujaf-331	45	11	,	,	PUNCT
gujaf-331	45	12	gombe	gombe	ADJ
gujaf-331	45	13	state	state	NOUN
gujaf-331	45	14	.	.	PUNCT
gujaf-331	46	1	prof	prof	PROPN
gujaf-331	46	2	.	.	PUNCT
gujaf-331	47	1	farouk	farouk	PROPN
gujaf-331	47	2	adeza	adeza	PROPN
gujaf-331	47	3	school	school	NOUN
gujaf-331	47	4	of	of	ADP
gujaf-331	47	5	business	business	NOUN
gujaf-331	47	6	and	and	CCONJ
gujaf-331	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-331	47	8	,	,	PUNCT
gujaf-331	47	9	american	american	PROPN
gujaf-331	47	10	university	university	PROPN
gujaf-331	47	11	of	of	ADP
gujaf-331	47	12	nigeria	nigeria	PROPN
gujaf-331	47	13	,	,	PUNCT
gujaf-331	47	14	yola	yola	PROPN
gujaf-331	47	15	.	.	PUNCT
gujaf-331	48	1	prof	prof	PROPN
gujaf-331	48	2	.	.	PUNCT
gujaf-331	49	1	fatima	fatima	PROPN
gujaf-331	49	2	alfa	alfa	PROPN
gujaf-331	49	3	department	department	PROPN
gujaf-331	49	4	of	of	ADP
gujaf-331	49	5	accounting	accounting	PROPN
gujaf-331	49	6	,	,	PUNCT
gujaf-331	49	7	university	university	NOUN
gujaf-331	49	8	of	of	ADP
gujaf-331	49	9	maiduguri	maiduguri	PROPN
gujaf-331	49	10	,	,	PUNCT
gujaf-331	49	11	borno	borno	PROPN
gujaf-331	49	12	state	state	PROPN
gujaf-331	49	13	.	.	PUNCT
gujaf-331	50	1	dr	dr	PROPN
gujaf-331	50	2	.	.	PROPN
gujaf-331	50	3	nasiru	nasiru	PROPN
gujaf-331	50	4	a.	a.	PROPN
gujaf-331	50	5	ka’oje	ka’oje	PROPN
gujaf-331	50	6	department	department	PROPN
gujaf-331	50	7	of	of	ADP
gujaf-331	50	8	accounting	accounting	PROPN
gujaf-331	50	9	,	,	PUNCT
gujaf-331	50	10	usmanu	usmanu	PROPN
gujaf-331	50	11	danfodiyo	danfodiyo	PROPN
gujaf-331	50	12	university	university	PROPN
gujaf-331	50	13	sokoto	sokoto	PROPN
gujaf-331	50	14	state	state	PROPN
gujaf-331	50	15	.	.	PUNCT
gujaf-331	51	1	dr	dr	PROPN
gujaf-331	51	2	.	.	PROPN
gujaf-331	51	3	aminu	aminu	PROPN
gujaf-331	51	4	abdullahi	abdullahi	PROPN
gujaf-331	51	5	department	department	PROPN
gujaf-331	51	6	of	of	ADP
gujaf-331	51	7	accounting	accounting	PROPN
gujaf-331	51	8	,	,	PUNCT
gujaf-331	51	9	usmanu	usmanu	PROPN
gujaf-331	51	10	danfodiyo	danfodiyo	PROPN
gujaf-331	51	11	university	university	PROPN
gujaf-331	51	12	sokoto	sokoto	PROPN
gujaf-331	51	13	,	,	PUNCT
gujaf-331	51	14	state	state	PROPN
gujaf-331	51	15	.	.	PUNCT
gujaf-331	52	1	gusau	gusau	PROPN
gujaf-331	52	2	journal	journal	PROPN
gujaf-331	52	3	of	of	ADP
gujaf-331	52	4	accounting	accounting	NOUN
gujaf-331	52	5	and	and	CCONJ
gujaf-331	52	6	finance	finance	NOUN
gujaf-331	52	7	,	,	PUNCT
gujaf-331	52	8	vol	vol	NOUN
gujaf-331	52	9	.	.	PROPN
gujaf-331	52	10	5	5	NUM
gujaf-331	52	11	,	,	PUNCT
gujaf-331	52	12	issue	issue	NOUN
gujaf-331	52	13	2	2	NUM
gujaf-331	52	14	,	,	PUNCT
gujaf-331	52	15	october	october	PROPN
gujaf-331	52	16	,	,	PUNCT
gujaf-331	52	17	2024	2024	NUM
gujaf-331	52	18	v	v	PROPN
gujaf-331	52	19	dr	dr	PROPN
gujaf-331	52	20	.	.	PROPN
gujaf-331	52	21	nasiru	nasiru	PROPN
gujaf-331	52	22	yunusa	yunusa	PROPN
gujaf-331	52	23	department	department	PROPN
gujaf-331	52	24	of	of	ADP
gujaf-331	52	25	accounting	accounting	NOUN
gujaf-331	52	26	,	,	PUNCT
gujaf-331	52	27	ahmadu	ahmadu	PROPN
gujaf-331	52	28	bello	bello	PROPN
gujaf-331	52	29	university	university	PROPN
gujaf-331	52	30	zaria	zaria	PROPN
gujaf-331	52	31	.	.	PUNCT
gujaf-331	53	1	dr	dr	PROPN
gujaf-331	53	2	.	.	PROPN
gujaf-331	53	3	aisha	aisha	PROPN
gujaf-331	53	4	nuhu	nuhu	PROPN
gujaf-331	53	5	muhammad	muhammad	PROPN
gujaf-331	53	6	department	department	PROPN
gujaf-331	53	7	of	of	ADP
gujaf-331	53	8	accounting	accounting	PROPN
gujaf-331	53	9	,	,	PUNCT
gujaf-331	53	10	ahmadu	ahmadu	PROPN
gujaf-331	53	11	bello	bello	PROPN
gujaf-331	53	12	university	university	PROPN
gujaf-331	53	13	zaria	zaria	PROPN
gujaf-331	53	14	.	.	PUNCT
gujaf-331	54	1	dr	dr	PROPN
gujaf-331	54	2	.	.	PROPN
gujaf-331	54	3	lawal	lawal	PROPN
gujaf-331	54	4	muhammad	muhammad	PROPN
gujaf-331	54	5	department	department	PROPN
gujaf-331	54	6	of	of	ADP
gujaf-331	54	7	accounting	accounting	PROPN
gujaf-331	54	8	,	,	PUNCT
gujaf-331	54	9	ahmadu	ahmadu	PROPN
gujaf-331	54	10	bello	bello	PROPN
gujaf-331	54	11	university	university	PROPN
gujaf-331	54	12	zaria	zaria	PROPN
gujaf-331	54	13	.	.	PUNCT
gujaf-331	55	1	dr	dr	PROPN
gujaf-331	55	2	.	.	PROPN
gujaf-331	55	3	bashir	bashir	PROPN
gujaf-331	55	4	umar	umar	PROPN
gujaf-331	55	5	farouk	farouk	PROPN
gujaf-331	55	6	department	department	PROPN
gujaf-331	55	7	of	of	ADP
gujaf-331	55	8	economics	economic	NOUN
gujaf-331	55	9	,	,	PUNCT
gujaf-331	55	10	federal	federal	ADJ
gujaf-331	55	11	university	university	NOUN
gujaf-331	55	12	gusau	gusau	PROPN
gujaf-331	55	13	,	,	PUNCT
gujaf-331	55	14	zamfara	zamfara	PROPN
gujaf-331	55	15	state	state	PROPN
gujaf-331	55	16	.	.	PUNCT
gujaf-331	56	1	dr	dr	PROPN
gujaf-331	56	2	emmanuel	emmanuel	PROPN
gujaf-331	56	3	omokhuale	omokhuale	PROPN
gujaf-331	56	4	department	department	PROPN
gujaf-331	56	5	of	of	ADP
gujaf-331	56	6	mathematics	mathematics	PROPN
gujaf-331	56	7	,	,	PUNCT
gujaf-331	56	8	federal	federal	ADJ
gujaf-331	56	9	university	university	NOUN
gujaf-331	56	10	gusau	gusau	NOUN
gujaf-331	56	11	,	,	PUNCT
gujaf-331	56	12	zamfara	zamfara	PROPN
gujaf-331	56	13	.	.	PUNCT
gujaf-331	57	1	state	state	PROPN
gujaf-331	57	2	advisory	advisory	PROPN
gujaf-331	57	3	board	board	NOUN
gujaf-331	57	4	members	members	PROPN
gujaf-331	57	5	prof	prof	PROPN
gujaf-331	57	6	.	.	PUNCT
gujaf-331	58	1	kabiru	kabiru	PROPN
gujaf-331	58	2	isah	isah	PROPN
gujaf-331	58	3	dandago	dandago	PROPN
gujaf-331	58	4	,	,	PUNCT
gujaf-331	58	5	bayero	bayero	PROPN
gujaf-331	58	6	university	university	PROPN
gujaf-331	58	7	kano	kano	PROPN
gujaf-331	58	8	,	,	PUNCT
gujaf-331	58	9	kano	kano	PROPN
gujaf-331	58	10	state	state	PROPN
gujaf-331	58	11	.	.	PUNCT
gujaf-331	59	1	prof	prof	PROPN
gujaf-331	59	2	a	a	DET
gujaf-331	59	3	m	m	NOUN
gujaf-331	59	4	bashir	bashir	NOUN
gujaf-331	59	5	,	,	PUNCT
gujaf-331	59	6	usmanu	usmanu	PROPN
gujaf-331	59	7	danfodiyo	danfodiyo	PROPN
gujaf-331	59	8	university	university	PROPN
gujaf-331	59	9	sokoto	sokoto	PROPN
gujaf-331	59	10	,	,	PUNCT
gujaf-331	59	11	sokoto	sokoto	PROPN
gujaf-331	59	12	state	state	PROPN
gujaf-331	59	13	.	.	PUNCT
gujaf-331	60	1	prof	prof	PROPN
gujaf-331	60	2	.	.	PUNCT
gujaf-331	61	1	muhammad	muhammad	PROPN
gujaf-331	61	2	tanko	tanko	PROPN
gujaf-331	61	3	,	,	PUNCT
gujaf-331	61	4	kaduna	kaduna	PROPN
gujaf-331	61	5	state	state	PROPN
gujaf-331	61	6	university	university	PROPN
gujaf-331	61	7	,	,	PUNCT
gujaf-331	61	8	kaduna	kaduna	PROPN
gujaf-331	61	9	.	.	PROPN
gujaf-331	61	10	prof	prof	PROPN
gujaf-331	61	11	.	.	PUNCT
gujaf-331	61	12	bayero	bayero	PROPN
gujaf-331	62	1	a	a	DET
gujaf-331	62	2	m	m	NOUN
gujaf-331	62	3	sabir	sabir	NOUN
gujaf-331	62	4	,	,	PUNCT
gujaf-331	62	5	usmanu	usmanu	PROPN
gujaf-331	62	6	danfodiyo	danfodiyo	PROPN
gujaf-331	62	7	university	university	PROPN
gujaf-331	62	8	sokoto	sokoto	PROPN
gujaf-331	62	9	,	,	PUNCT
gujaf-331	62	10	sokoto	sokoto	PROPN
gujaf-331	62	11	state	state	PROPN
gujaf-331	62	12	.	.	PUNCT
gujaf-331	63	1	prof	prof	PROPN
gujaf-331	63	2	.	.	PUNCT
gujaf-331	64	1	aliyu	aliyu	PROPN
gujaf-331	64	2	sulaiman	sulaiman	PROPN
gujaf-331	64	3	kantudu	kantudu	PROPN
gujaf-331	64	4	,	,	PUNCT
gujaf-331	64	5	bayero	bayero	PROPN
gujaf-331	64	6	university	university	PROPN
gujaf-331	64	7	kano	kano	PROPN
gujaf-331	64	8	,	,	PUNCT
gujaf-331	64	9	kano	kano	PROPN
gujaf-331	64	10	state	state	PROPN
gujaf-331	64	11	.	.	PUNCT
gujaf-331	65	1	editorial	editorial	PROPN
gujaf-331	65	2	secretary	secretary	PROPN
gujaf-331	65	3	yazid	yazid	PROPN
gujaf-331	65	4	kabir	kabir	PROPN
gujaf-331	65	5	ibrahim	ibrahim	PROPN
gujaf-331	65	6	department	department	PROPN
gujaf-331	65	7	of	of	ADP
gujaf-331	65	8	accounting	accounting	NOUN
gujaf-331	65	9	and	and	CCONJ
gujaf-331	65	10	finance	finance	NOUN
gujaf-331	65	11	,	,	PUNCT
gujaf-331	65	12	federal	federal	ADJ
gujaf-331	65	13	university	university	NOUN
gujaf-331	65	14	gusau	gusau	PROPN
gujaf-331	65	15	,	,	PUNCT
gujaf-331	65	16	zamfara	zamfara	PROPN
gujaf-331	65	17	state	state	PROPN
gujaf-331	65	18	.	.	PUNCT
gujaf-331	66	1	gusau	gusau	PROPN
gujaf-331	66	2	journal	journal	PROPN
gujaf-331	66	3	of	of	ADP
gujaf-331	66	4	accounting	accounting	NOUN
gujaf-331	66	5	and	and	CCONJ
gujaf-331	66	6	finance	finance	NOUN
gujaf-331	66	7	,	,	PUNCT
gujaf-331	66	8	vol	vol	NOUN
gujaf-331	66	9	.	.	PROPN
gujaf-331	66	10	5	5	NUM
gujaf-331	66	11	,	,	PUNCT
gujaf-331	66	12	issue	issue	NOUN
gujaf-331	66	13	2	2	NUM
gujaf-331	66	14	,	,	PUNCT
gujaf-331	66	15	october	october	PROPN
gujaf-331	66	16	,	,	PUNCT
gujaf-331	66	17	2024	2024	NUM
gujaf-331	66	18	vi	vi	NOUN
gujaf-331	66	19	call	call	NOUN
gujaf-331	66	20	for	for	ADP
gujaf-331	66	21	papers	paper	NOUN
gujaf-331	66	22	the	the	DET
gujaf-331	66	23	editorial	editorial	ADJ
gujaf-331	66	24	board	board	NOUN
gujaf-331	66	25	of	of	ADP
gujaf-331	66	26	gusau	gusau	PROPN
gujaf-331	66	27	journal	journal	PROPN
gujaf-331	66	28	of	of	ADP
gujaf-331	66	29	accounting	accounting	NOUN
gujaf-331	66	30	and	and	CCONJ
gujaf-331	66	31	finance	finance	NOUN
gujaf-331	66	32	(	(	PUNCT
gujaf-331	66	33	gujaf	gujaf	NOUN
gujaf-331	66	34	)	)	PUNCT
gujaf-331	66	35	is	be	AUX
gujaf-331	66	36	hereby	hereby	ADV
gujaf-331	66	37	inviting	invite	VERB
gujaf-331	66	38	authors	author	NOUN
gujaf-331	66	39	to	to	PART
gujaf-331	66	40	submit	submit	VERB
gujaf-331	66	41	their	their	PRON
gujaf-331	66	42	unpublished	unpublished	ADJ
gujaf-331	66	43	manuscript	manuscript	NOUN
gujaf-331	66	44	for	for	ADP
gujaf-331	66	45	publication	publication	NOUN
gujaf-331	66	46	.	.	PUNCT
gujaf-331	67	1	the	the	DET
gujaf-331	67	2	journal	journal	NOUN
gujaf-331	67	3	is	be	AUX
gujaf-331	67	4	published	publish	VERB
gujaf-331	67	5	in	in	ADP
gujaf-331	67	6	two	two	NUM
gujaf-331	67	7	issues	issue	NOUN
gujaf-331	67	8	of	of	ADP
gujaf-331	67	9	april	april	PROPN
gujaf-331	67	10	and	and	CCONJ
gujaf-331	67	11	october	october	PROPN
gujaf-331	67	12	annually	annually	ADV
gujaf-331	67	13	.	.	PUNCT
gujaf-331	68	1	gujaf	gujaf	NOUN
gujaf-331	68	2	is	be	AUX
gujaf-331	68	3	a	a	DET
gujaf-331	68	4	double	double	ADJ
gujaf-331	68	5	-	-	PUNCT
gujaf-331	68	6	blind	blind	ADJ
gujaf-331	68	7	peer	peer	NOUN
gujaf-331	68	8	reviewed	review	VERB
gujaf-331	68	9	journal	journal	NOUN
gujaf-331	68	10	published	publish	VERB
gujaf-331	68	11	by	by	ADP
gujaf-331	68	12	the	the	DET
gujaf-331	68	13	department	department	NOUN
gujaf-331	68	14	of	of	ADP
gujaf-331	68	15	accounting	accounting	NOUN
gujaf-331	68	16	and	and	CCONJ
gujaf-331	68	17	finance	finance	NOUN
gujaf-331	68	18	,	,	PUNCT
gujaf-331	68	19	faculty	faculty	NOUN
gujaf-331	68	20	of	of	ADP
gujaf-331	68	21	management	management	NOUN
gujaf-331	68	22	and	and	CCONJ
gujaf-331	68	23	social	social	ADJ
gujaf-331	68	24	sciences	science	NOUN
gujaf-331	68	25	,	,	PUNCT
gujaf-331	68	26	federal	federal	ADJ
gujaf-331	68	27	university	university	NOUN
gujaf-331	68	28	gusau	gusau	NOUN
gujaf-331	68	29	,	,	PUNCT
gujaf-331	68	30	zamfara	zamfara	PROPN
gujaf-331	68	31	state	state	PROPN
gujaf-331	68	32	nigeria	nigeria	PROPN
gujaf-331	68	33	the	the	DET
gujaf-331	68	34	journal	journal	PROPN
gujaf-331	68	35	accepts	accept	VERB
gujaf-331	68	36	papers	paper	NOUN
gujaf-331	68	37	in	in	ADP
gujaf-331	68	38	all	all	DET
gujaf-331	68	39	areas	area	NOUN
gujaf-331	68	40	of	of	ADP
gujaf-331	68	41	accounting	accounting	NOUN
gujaf-331	68	42	and	and	CCONJ
gujaf-331	68	43	finance	finance	NOUN
gujaf-331	68	44	for	for	ADP
gujaf-331	68	45	publication	publication	NOUN
gujaf-331	68	46	which	which	PRON
gujaf-331	68	47	include	include	VERB
gujaf-331	68	48	:	:	PUNCT
gujaf-331	68	49	accounting	accounting	NOUN
gujaf-331	68	50	standards	standard	NOUN
gujaf-331	68	51	,	,	PUNCT
gujaf-331	68	52	accounting	account	VERB
gujaf-331	68	53	information	information	NOUN
gujaf-331	68	54	system	system	NOUN
gujaf-331	68	55	,	,	PUNCT
gujaf-331	68	56	financial	financial	ADJ
gujaf-331	68	57	reporting	reporting	NOUN
gujaf-331	68	58	,	,	PUNCT
gujaf-331	68	59	earnings	earning	NOUN
gujaf-331	68	60	management	management	NOUN
gujaf-331	68	61	,	,	PUNCT
gujaf-331	68	62	,	,	PUNCT
gujaf-331	68	63	auditing	auditing	NOUN
gujaf-331	68	64	and	and	CCONJ
gujaf-331	68	65	investigation	investigation	NOUN
gujaf-331	68	66	,	,	PUNCT
gujaf-331	68	67	auditing	auditing	NOUN
gujaf-331	68	68	and	and	CCONJ
gujaf-331	68	69	standards	standard	NOUN
gujaf-331	68	70	,	,	PUNCT
gujaf-331	68	71	public	public	ADJ
gujaf-331	68	72	sector	sector	NOUN
gujaf-331	68	73	accounting	accounting	NOUN
gujaf-331	68	74	and	and	CCONJ
gujaf-331	68	75	auditing	auditing	NOUN
gujaf-331	68	76	,	,	PUNCT
gujaf-331	68	77	taxation	taxation	NOUN
gujaf-331	68	78	and	and	CCONJ
gujaf-331	68	79	revenue	revenue	NOUN
gujaf-331	68	80	administration	administration	NOUN
gujaf-331	68	81	,	,	PUNCT
gujaf-331	68	82	corporate	corporate	ADJ
gujaf-331	68	83	governance	governance	NOUN
gujaf-331	68	84	issues	issue	NOUN
gujaf-331	68	85	,	,	PUNCT
gujaf-331	68	86	corporate	corporate	ADJ
gujaf-331	68	87	social	social	ADJ
gujaf-331	68	88	responsibility	responsibility	NOUN
gujaf-331	68	89	,	,	PUNCT
gujaf-331	68	90	sustainability	sustainability	NOUN
gujaf-331	68	91	and	and	CCONJ
gujaf-331	68	92	environmental	environmental	ADJ
gujaf-331	68	93	reporting	reporting	NOUN
gujaf-331	68	94	issue	issue	NOUN
gujaf-331	68	95	,	,	PUNCT
gujaf-331	68	96	information	information	NOUN
gujaf-331	68	97	and	and	CCONJ
gujaf-331	68	98	communication	communication	NOUN
gujaf-331	68	99	technology	technology	NOUN
gujaf-331	68	100	issues	issue	NOUN
gujaf-331	68	101	,	,	PUNCT
gujaf-331	68	102	bankruptcy	bankruptcy	NOUN
gujaf-331	68	103	prediction	prediction	NOUN
gujaf-331	68	104	,	,	PUNCT
gujaf-331	68	105	corporate	corporate	ADJ
gujaf-331	68	106	finance	finance	NOUN
gujaf-331	68	107	,	,	PUNCT
gujaf-331	68	108	personal	personal	ADJ
gujaf-331	68	109	finance	finance	NOUN
gujaf-331	68	110	,	,	PUNCT
gujaf-331	68	111	merger	merger	NOUN
gujaf-331	68	112	and	and	CCONJ
gujaf-331	68	113	acquisitions	acquisition	NOUN
gujaf-331	68	114	,	,	PUNCT
gujaf-331	68	115	capital	capital	NOUN
gujaf-331	68	116	structure	structure	NOUN
gujaf-331	68	117	,	,	PUNCT
gujaf-331	68	118	working	work	VERB
gujaf-331	68	119	capital	capital	NOUN
gujaf-331	68	120	management	management	NOUN
gujaf-331	68	121	,	,	PUNCT
gujaf-331	68	122	enterprises	enterprise	NOUN
gujaf-331	68	123	risk	risk	NOUN
gujaf-331	68	124	management	management	NOUN
gujaf-331	68	125	,	,	PUNCT
gujaf-331	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-331	68	127	,	,	PUNCT
gujaf-331	68	128	international	international	ADJ
gujaf-331	68	129	business	business	NOUN
gujaf-331	68	130	accounting	accounting	NOUN
gujaf-331	68	131	and	and	CCONJ
gujaf-331	68	132	finance	finance	NOUN
gujaf-331	68	133	,	,	PUNCT
gujaf-331	68	134	banking	banking	NOUN
gujaf-331	68	135	crises	crisis	NOUN
gujaf-331	68	136	,	,	PUNCT
gujaf-331	68	137	bank	bank	NOUN
gujaf-331	68	138	’s	’s	PART
gujaf-331	68	139	profitability	profitability	NOUN
gujaf-331	68	140	,	,	PUNCT
gujaf-331	68	141	risk	risk	NOUN
gujaf-331	68	142	and	and	CCONJ
gujaf-331	68	143	insurance	insurance	NOUN
gujaf-331	68	144	issue	issue	NOUN
gujaf-331	68	145	,	,	PUNCT
gujaf-331	68	146	islamic	islamic	ADJ
gujaf-331	68	147	finance	finance	NOUN
gujaf-331	68	148	,	,	PUNCT
gujaf-331	68	149	conventional	conventional	ADJ
gujaf-331	68	150	and	and	CCONJ
gujaf-331	68	151	islamic	islamic	ADJ
gujaf-331	68	152	banks	bank	NOUN
gujaf-331	68	153	and	and	CCONJ
gujaf-331	68	154	so	so	ADV
gujaf-331	68	155	forth	forth	ADV
gujaf-331	68	156	.	.	PUNCT
gujaf-331	69	1	guidelines	guideline	NOUN
gujaf-331	69	2	for	for	ADP
gujaf-331	69	3	submission	submission	NOUN
gujaf-331	69	4	and	and	CCONJ
gujaf-331	69	5	manuscript	manuscript	NOUN
gujaf-331	69	6	format	format	VERB
gujaf-331	69	7	the	the	DET
gujaf-331	69	8	submission	submission	NOUN
gujaf-331	69	9	language	language	NOUN
gujaf-331	69	10	is	be	AUX
gujaf-331	69	11	english	english	PROPN
gujaf-331	69	12	and	and	CCONJ
gujaf-331	69	13	must	must	AUX
gujaf-331	69	14	be	be	AUX
gujaf-331	69	15	a	a	DET
gujaf-331	69	16	well	well	ADV
gujaf-331	69	17	-	-	PUNCT
gujaf-331	69	18	researched	research	VERB
gujaf-331	69	19	original	original	ADJ
gujaf-331	69	20	manuscript	manuscript	NOUN
gujaf-331	69	21	that	that	PRON
gujaf-331	69	22	has	have	AUX
gujaf-331	69	23	not	not	PART
gujaf-331	69	24	previously	previously	ADV
gujaf-331	69	25	been	be	AUX
gujaf-331	69	26	submitted	submit	VERB
gujaf-331	69	27	elsewhere	elsewhere	ADV
gujaf-331	69	28	for	for	ADP
gujaf-331	69	29	publication	publication	NOUN
gujaf-331	69	30	.	.	PUNCT
gujaf-331	70	1	the	the	DET
gujaf-331	70	2	paper	paper	NOUN
gujaf-331	70	3	should	should	AUX
gujaf-331	70	4	not	not	PART
gujaf-331	70	5	exceed	exceed	VERB
gujaf-331	70	6	more	more	ADJ
gujaf-331	70	7	than	than	ADP
gujaf-331	70	8	15	15	NUM
gujaf-331	70	9	pages	page	NOUN
gujaf-331	70	10	on	on	ADP
gujaf-331	70	11	a4	a4	NOUN
gujaf-331	70	12	type	type	NOUN
gujaf-331	70	13	paper	paper	NOUN
gujaf-331	70	14	in	in	ADP
gujaf-331	70	15	ms	ms	ADJ
gujaf-331	70	16	-	-	PUNCT
gujaf-331	70	17	word	word	NOUN
gujaf-331	70	18	format	format	NOUN
gujaf-331	70	19	,	,	PUNCT
gujaf-331	70	20	1.5	1.5	NUM
gujaf-331	70	21	-	-	PUNCT
gujaf-331	70	22	line	line	NOUN
gujaf-331	70	23	spacing	spacing	NOUN
gujaf-331	70	24	,	,	PUNCT
gujaf-331	70	25	12	12	NUM
gujaf-331	70	26	font	font	NOUN
gujaf-331	70	27	size	size	NOUN
gujaf-331	70	28	in	in	ADP
gujaf-331	70	29	times	time	NOUN
gujaf-331	70	30	new	new	ADJ
gujaf-331	70	31	roman	roman	NOUN
gujaf-331	70	32	.	.	PUNCT
gujaf-331	71	1	manuscript	manuscript	NOUN
gujaf-331	71	2	should	should	AUX
gujaf-331	71	3	be	be	AUX
gujaf-331	71	4	tested	test	VERB
gujaf-331	71	5	for	for	ADP
gujaf-331	71	6	plagiarism	plagiarism	NOUN
gujaf-331	71	7	before	before	ADP
gujaf-331	71	8	submission	submission	NOUN
gujaf-331	71	9	,	,	PUNCT
gujaf-331	71	10	as	as	SCONJ
gujaf-331	71	11	the	the	DET
gujaf-331	71	12	maximum	maximum	ADJ
gujaf-331	71	13	similarity	similarity	NOUN
gujaf-331	71	14	index	index	NOUN
gujaf-331	71	15	acceptable	acceptable	ADJ
gujaf-331	71	16	by	by	ADP
gujaf-331	71	17	gujaf	gujaf	NOUN
gujaf-331	71	18	is	be	AUX
gujaf-331	71	19	25	25	NUM
gujaf-331	71	20	percent	percent	NOUN
gujaf-331	71	21	.	.	PUNCT
gujaf-331	72	1	furthermore	furthermore	ADV
gujaf-331	72	2	,	,	PUNCT
gujaf-331	72	3	the	the	DET
gujaf-331	72	4	length	length	NOUN
gujaf-331	72	5	of	of	ADP
gujaf-331	72	6	a	a	DET
gujaf-331	72	7	complete	complete	ADJ
gujaf-331	72	8	article	article	NOUN
gujaf-331	72	9	should	should	AUX
gujaf-331	72	10	not	not	PART
gujaf-331	72	11	exceed	exceed	VERB
gujaf-331	72	12	5000	5000	NUM
gujaf-331	72	13	words	word	NOUN
gujaf-331	72	14	including	include	VERB
gujaf-331	72	15	an	an	DET
gujaf-331	72	16	abstract	abstract	NOUN
gujaf-331	72	17	of	of	ADP
gujaf-331	72	18	not	not	PART
gujaf-331	72	19	more	more	ADJ
gujaf-331	72	20	than	than	ADP
gujaf-331	72	21	250	250	NUM
gujaf-331	72	22	words	word	NOUN
gujaf-331	72	23	with	with	ADP
gujaf-331	72	24	a	a	DET
gujaf-331	72	25	minimum	minimum	NOUN
gujaf-331	72	26	of	of	ADP
gujaf-331	72	27	four	four	NUM
gujaf-331	72	28	key	key	ADJ
gujaf-331	72	29	words	word	NOUN
gujaf-331	72	30	immediately	immediately	ADV
gujaf-331	72	31	after	after	ADP
gujaf-331	72	32	the	the	DET
gujaf-331	72	33	abstract	abstract	NOUN
gujaf-331	72	34	.	.	PUNCT
gujaf-331	73	1	all	all	DET
gujaf-331	73	2	references	reference	NOUN
gujaf-331	73	3	including	include	VERB
gujaf-331	73	4	in	in	ADP
gujaf-331	73	5	text	text	NOUN
gujaf-331	73	6	citation	citation	NOUN
gujaf-331	73	7	and	and	CCONJ
gujaf-331	73	8	reference	reference	NOUN
gujaf-331	73	9	list	list	NOUN
gujaf-331	73	10	,	,	PUNCT
gujaf-331	73	11	tables	table	NOUN
gujaf-331	73	12	and	and	CCONJ
gujaf-331	73	13	figures	figure	NOUN
gujaf-331	73	14	should	should	AUX
gujaf-331	73	15	be	be	AUX
gujaf-331	73	16	in	in	ADP
gujaf-331	73	17	line	line	NOUN
gujaf-331	73	18	with	with	ADP
gujaf-331	73	19	apa	apa	PROPN
gujaf-331	73	20	7th	7th	PROPN
gujaf-331	73	21	edition	edition	NOUN
gujaf-331	73	22	publication	publication	NOUN
gujaf-331	73	23	manual	manual	NOUN
gujaf-331	73	24	.	.	PUNCT
gujaf-331	74	1	finally	finally	ADV
gujaf-331	74	2	,	,	PUNCT
gujaf-331	74	3	manuscript	manuscript	NOUN
gujaf-331	74	4	should	should	AUX
gujaf-331	74	5	be	be	AUX
gujaf-331	74	6	send	send	VERB
gujaf-331	74	7	to	to	ADP
gujaf-331	74	8	our	our	PRON
gujaf-331	74	9	email	email	NOUN
gujaf-331	74	10	address	address	NOUN
gujaf-331	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-331	74	12	and	and	CCONJ
gujaf-331	74	13	a	a	DET
gujaf-331	74	14	copy	copy	NOUN
gujaf-331	74	15	to	to	ADP
gujaf-331	74	16	our	our	PRON
gujaf-331	74	17	website	website	NOUN
gujaf-331	74	18	on	on	ADP
gujaf-331	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-331	74	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-331	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-331	75	2	gusau	gusau	ADJ
gujaf-331	75	3	journal	journal	NOUN
gujaf-331	75	4	of	of	ADP
gujaf-331	75	5	accounting	accounting	NOUN
gujaf-331	75	6	and	and	CCONJ
gujaf-331	75	7	finance	finance	NOUN
gujaf-331	75	8	,	,	PUNCT
gujaf-331	75	9	vol	vol	NOUN
gujaf-331	75	10	.	.	PROPN
gujaf-331	75	11	5	5	NUM
gujaf-331	75	12	,	,	PUNCT
gujaf-331	75	13	issue	issue	NOUN
gujaf-331	75	14	2	2	NUM
gujaf-331	75	15	,	,	PUNCT
gujaf-331	75	16	october	october	PROPN
gujaf-331	75	17	,	,	PUNCT
gujaf-331	75	18	2024	2024	NUM
gujaf-331	75	19	vii	vii	PROPN
gujaf-331	75	20	publication	publication	NOUN
gujaf-331	75	21	procedure	procedure	NOUN
gujaf-331	75	22	after	after	ADP
gujaf-331	75	23	receiving	receive	VERB
gujaf-331	75	24	a	a	DET
gujaf-331	75	25	manuscript	manuscript	NOUN
gujaf-331	75	26	that	that	PRON
gujaf-331	75	27	is	be	AUX
gujaf-331	75	28	within	within	ADP
gujaf-331	75	29	the	the	DET
gujaf-331	75	30	similarity	similarity	NOUN
gujaf-331	75	31	index	index	NOUN
gujaf-331	75	32	threshold	threshold	NOUN
gujaf-331	75	33	,	,	PUNCT
gujaf-331	75	34	a	a	DET
gujaf-331	75	35	confirmation	confirmation	NOUN
gujaf-331	75	36	email	email	NOUN
gujaf-331	75	37	will	will	AUX
gujaf-331	75	38	be	be	AUX
gujaf-331	75	39	send	send	VERB
gujaf-331	75	40	together	together	ADV
gujaf-331	75	41	with	with	ADP
gujaf-331	75	42	a	a	DET
gujaf-331	75	43	request	request	NOUN
gujaf-331	75	44	to	to	PART
gujaf-331	75	45	pay	pay	VERB
gujaf-331	75	46	a	a	DET
gujaf-331	75	47	review	review	NOUN
gujaf-331	75	48	proceeding	proceeding	NOUN
gujaf-331	75	49	fee	fee	NOUN
gujaf-331	75	50	.	.	PUNCT
gujaf-331	76	1	at	at	ADP
gujaf-331	76	2	this	this	DET
gujaf-331	76	3	point	point	NOUN
gujaf-331	76	4	,	,	PUNCT
gujaf-331	76	5	the	the	DET
gujaf-331	76	6	editorial	editorial	ADJ
gujaf-331	76	7	board	board	NOUN
gujaf-331	76	8	will	will	AUX
gujaf-331	76	9	take	take	VERB
gujaf-331	76	10	a	a	DET
gujaf-331	76	11	decision	decision	NOUN
gujaf-331	76	12	on	on	ADP
gujaf-331	76	13	accepting	accept	VERB
gujaf-331	76	14	,	,	PUNCT
gujaf-331	76	15	rejecting	reject	VERB
gujaf-331	76	16	or	or	CCONJ
gujaf-331	76	17	making	make	VERB
gujaf-331	76	18	a	a	DET
gujaf-331	76	19	resubmission	resubmission	NOUN
gujaf-331	76	20	of	of	ADP
gujaf-331	76	21	the	the	DET
gujaf-331	76	22	manuscript	manuscript	NOUN
gujaf-331	76	23	based	base	VERB
gujaf-331	76	24	on	on	ADP
gujaf-331	76	25	the	the	DET
gujaf-331	76	26	outcome	outcome	NOUN
gujaf-331	76	27	of	of	ADP
gujaf-331	76	28	the	the	DET
gujaf-331	76	29	double	double	ADJ
gujaf-331	76	30	-	-	PUNCT
gujaf-331	76	31	blind	blind	ADJ
gujaf-331	76	32	peer	peer	NOUN
gujaf-331	76	33	review	review	NOUN
gujaf-331	76	34	.	.	PUNCT
gujaf-331	77	1	those	those	DET
gujaf-331	77	2	authors	author	NOUN
gujaf-331	77	3	whose	whose	DET
gujaf-331	77	4	manuscript	manuscript	NOUN
gujaf-331	77	5	were	be	AUX
gujaf-331	77	6	accepted	accept	VERB
gujaf-331	77	7	for	for	ADP
gujaf-331	77	8	publication	publication	NOUN
gujaf-331	77	9	will	will	AUX
gujaf-331	77	10	be	be	AUX
gujaf-331	77	11	asked	ask	VERB
gujaf-331	77	12	to	to	PART
gujaf-331	77	13	pay	pay	VERB
gujaf-331	77	14	a	a	DET
gujaf-331	77	15	publication	publication	NOUN
gujaf-331	77	16	fee	fee	NOUN
gujaf-331	77	17	,	,	PUNCT
gujaf-331	77	18	after	after	ADP
gujaf-331	77	19	effecting	effect	VERB
gujaf-331	77	20	all	all	DET
gujaf-331	77	21	suggested	suggest	VERB
gujaf-331	77	22	corrections	correction	NOUN
gujaf-331	77	23	and	and	CCONJ
gujaf-331	77	24	changes	change	NOUN
gujaf-331	77	25	made	make	VERB
gujaf-331	77	26	on	on	ADP
gujaf-331	77	27	the	the	DET
gujaf-331	77	28	manuscript	manuscript	NOUN
gujaf-331	77	29	.	.	PUNCT
gujaf-331	78	1	all	all	DET
gujaf-331	78	2	corrected	correct	VERB
gujaf-331	78	3	papers	paper	NOUN
gujaf-331	78	4	returned	return	VERB
gujaf-331	78	5	within	within	ADP
gujaf-331	78	6	the	the	DET
gujaf-331	78	7	specified	specify	VERB
gujaf-331	78	8	time	time	NOUN
gujaf-331	78	9	frame	frame	NOUN
gujaf-331	78	10	will	will	AUX
gujaf-331	78	11	be	be	AUX
gujaf-331	78	12	published	publish	VERB
gujaf-331	78	13	in	in	ADP
gujaf-331	78	14	that	that	DET
gujaf-331	78	15	issue	issue	NOUN
gujaf-331	78	16	.	.	PUNCT
gujaf-331	79	1	payment	payment	NOUN
gujaf-331	79	2	details	detail	NOUN
gujaf-331	79	3	bank	bank	NOUN
gujaf-331	79	4	:	:	PUNCT
gujaf-331	79	5	fcmb	fcmb	PROPN
gujaf-331	79	6	account	account	PROPN
gujaf-331	79	7	number	number	NOUN
gujaf-331	79	8	:	:	PUNCT
gujaf-331	79	9	7278465011	7278465011	NUM
gujaf-331	79	10	account	account	NOUN
gujaf-331	79	11	name	name	NOUN
gujaf-331	79	12	:	:	PUNCT
gujaf-331	79	13	gusau	gusau	PROPN
gujaf-331	79	14	journal	journal	NOUN
gujaf-331	79	15	of	of	ADP
gujaf-331	79	16	accounting	accounting	NOUN
gujaf-331	79	17	and	and	CCONJ
gujaf-331	79	18	finance	finance	NOUN
gujaf-331	79	19	for	for	ADP
gujaf-331	79	20	inquiry	inquiry	NOUN
gujaf-331	79	21	,	,	PUNCT
gujaf-331	79	22	contact	contact	PROPN
gujaf-331	79	23	dr	dr	PROPN
gujaf-331	79	24	.	.	PROPN
gujaf-331	79	25	a.u	a.u	PROPN
gujaf-331	79	26	.	.	PROPN
gujaf-331	79	27	farouk	farouk	PROPN
gujaf-331	79	28	department	department	PROPN
gujaf-331	79	29	of	of	ADP
gujaf-331	79	30	accounting	accounting	NOUN
gujaf-331	79	31	and	and	CCONJ
gujaf-331	79	32	finance	finance	NOUN
gujaf-331	79	33	,	,	PUNCT
gujaf-331	79	34	federal	federal	ADJ
gujaf-331	79	35	university	university	NOUN
gujaf-331	79	36	gusau	gusau	PROPN
gujaf-331	79	37	,	,	PUNCT
gujaf-331	79	38	zamfara	zamfara	PROPN
gujaf-331	79	39	state	state	PROPN
gujaf-331	79	40	.	.	PUNCT
gujaf-331	80	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-331	81	1	+2348069393824	+2348069393824	PRON
gujaf-331	81	2	for	for	ADP
gujaf-331	81	3	more	more	ADJ
gujaf-331	81	4	information	information	NOUN
gujaf-331	81	5	,	,	PUNCT
gujaf-331	81	6	contact	contact	VERB
gujaf-331	81	7	the	the	DET
gujaf-331	81	8	editor	editor	NOUN
gujaf-331	81	9	-	-	PUNCT
gujaf-331	81	10	in	in	ADP
gujaf-331	81	11	-	-	PUNCT
gujaf-331	81	12	chief	chief	NOUN
gujaf-331	81	13	on	on	ADP
gujaf-331	81	14	+2348067766435	+2348067766435	NUM
gujaf-331	81	15	the	the	DET
gujaf-331	81	16	associate	associate	ADJ
gujaf-331	81	17	editor	editor	NOUN
gujaf-331	81	18	on	on	ADP
gujaf-331	81	19	+2348036057525	+2348036057525	NUM
gujaf-331	81	20	or	or	CCONJ
gujaf-331	81	21	visit	visit	VERB
gujaf-331	81	22	our	our	PRON
gujaf-331	81	23	website	website	NOUN
gujaf-331	81	24	on	on	ADP
gujaf-331	81	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-331	81	26	or	or	CCONJ
gujaf-331	81	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-331	81	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-331	81	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-331	81	30	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-331	81	31	gusau	gusau	ADJ
gujaf-331	81	32	journal	journal	NOUN
gujaf-331	81	33	of	of	ADP
gujaf-331	81	34	accounting	accounting	NOUN
gujaf-331	81	35	and	and	CCONJ
gujaf-331	81	36	finance	finance	NOUN
gujaf-331	81	37	,	,	PUNCT
gujaf-331	81	38	vol	vol	NOUN
gujaf-331	81	39	.	.	PROPN
gujaf-331	81	40	5	5	NUM
gujaf-331	81	41	,	,	PUNCT
gujaf-331	81	42	issue	issue	NOUN
gujaf-331	81	43	2	2	NUM
gujaf-331	81	44	,	,	PUNCT
gujaf-331	81	45	october	october	PROPN
gujaf-331	81	46	,	,	PUNCT
gujaf-331	81	47	2024	2024	NUM
gujaf-331	81	48	viii	viii	NOUN
gujaf-331	81	49	table	table	NOUN
gujaf-331	81	50	of	of	ADP
gujaf-331	81	51	contents	content	NOUN
gujaf-331	81	52	the	the	DET
gujaf-331	81	53	impact	impact	NOUN
gujaf-331	81	54	of	of	ADP
gujaf-331	81	55	gender	gender	NOUN
gujaf-331	81	56	diversity	diversity	NOUN
gujaf-331	81	57	on	on	ADP
gujaf-331	81	58	earnings	earning	NOUN
gujaf-331	81	59	quality	quality	NOUN
gujaf-331	81	60	of	of	ADP
gujaf-331	81	61	listed	list	VERB
gujaf-331	81	62	financial	financial	ADJ
gujaf-331	81	63	services	service	NOUN
gujaf-331	81	64	firms	firm	NOUN
gujaf-331	81	65	in	in	ADP
gujaf-331	81	66	nigeria	nigeria	PROPN
gujaf-331	81	67	:	:	PUNCT
gujaf-331	81	68	analysis	analysis	NOUN
gujaf-331	81	69	of	of	ADP
gujaf-331	81	70	two	two	NUM
gujaf-331	81	71	-	-	PUNCT
gujaf-331	81	72	stage	stage	NOUN
gujaf-331	81	73	least	least	ADJ
gujaf-331	81	74	squares	square	NOUN
gujaf-331	81	75	joseph	joseph	PROPN
gujaf-331	81	76	olorunfemi	olorunfemi	PROPN
gujaf-331	81	77	akande	akande	PROPN
gujaf-331	81	78	,	,	PUNCT
gujaf-331	81	79	phd	phd	NOUN
gujaf-331	81	80	.......................................................................................	.......................................................................................	PUNCT
gujaf-331	82	1	1	1	NUM
gujaf-331	82	2	-	-	SYM
gujaf-331	82	3	18	18	NUM
gujaf-331	82	4	the	the	DET
gujaf-331	82	5	impact	impact	NOUN
gujaf-331	82	6	of	of	ADP
gujaf-331	82	7	audit	audit	NOUN
gujaf-331	82	8	quality	quality	NOUN
gujaf-331	82	9	on	on	ADP
gujaf-331	82	10	firm	firm	NOUN
gujaf-331	82	11	’s	’s	PART
gujaf-331	82	12	performance	performance	NOUN
gujaf-331	82	13	of	of	ADP
gujaf-331	82	14	listed	list	VERB
gujaf-331	82	15	consumer	consumer	NOUN
gujaf-331	82	16	goods	good	NOUN
gujaf-331	82	17	firms	firm	NOUN
gujaf-331	82	18	in	in	ADP
gujaf-331	82	19	nigeria	nigeria	PROPN
gujaf-331	82	20	fatima	fatima	PROPN
gujaf-331	82	21	shehu	shehu	PROPN
gujaf-331	82	22	giwa	giwa	PROPN
gujaf-331	82	23	,	,	PUNCT
gujaf-331	82	24	prof	prof	PROPN
gujaf-331	82	25	.	.	PUNCT
gujaf-331	83	1	benjamin	benjamin	PROPN
gujaf-331	83	2	kumai	kumai	PROPN
gujaf-331	83	3	gugong	gugong	PROPN
gujaf-331	83	4	,	,	PUNCT
gujaf-331	83	5	gloria	gloria	PROPN
gujaf-331	83	6	pam	pam	PROPN
gujaf-331	83	7	dachomo	dachomo	PROPN
gujaf-331	83	8	..................	..................	PROPN
gujaf-331	83	9	19	19	NUM
gujaf-331	83	10	-	-	SYM
gujaf-331	83	11	33	33	NUM
gujaf-331	83	12	women	woman	NOUN
gujaf-331	83	13	in	in	ADP
gujaf-331	83	14	top	top	ADJ
gujaf-331	83	15	echelon	echelon	NOUN
gujaf-331	83	16	positions	position	NOUN
gujaf-331	83	17	and	and	CCONJ
gujaf-331	83	18	their	their	PRON
gujaf-331	83	19	effects	effect	NOUN
gujaf-331	83	20	on	on	ADP
gujaf-331	83	21	carbon	carbon	NOUN
gujaf-331	83	22	emission	emission	NOUN
gujaf-331	83	23	disclosure	disclosure	NOUN
gujaf-331	83	24	:	:	PUNCT
gujaf-331	83	25	evidence	evidence	NOUN
gujaf-331	83	26	from	from	ADP
gujaf-331	83	27	an	an	DET
gujaf-331	83	28	emerging	emerge	VERB
gujaf-331	83	29	nation	nation	NOUN
gujaf-331	83	30	.	.	PUNCT
gujaf-331	83	31	saheed	sahee	VERB
gujaf-331	83	32	olanrewaju	olanrewaju	ADJ
gujaf-331	83	33	issa	issa	ADJ
gujaf-331	83	34	,	,	PUNCT
gujaf-331	83	35	abdulkadri	abdulkadri	PROPN
gujaf-331	83	36	toyin	toyin	NOUN
gujaf-331	83	37	alabi	alabi	NOUN
gujaf-331	83	38	,	,	PUNCT
gujaf-331	83	39	abdulbaki	abdulbaki	PROPN
gujaf-331	83	40	teniola	teniola	PROPN
gujaf-331	83	41	ubandawaki	ubandawaki	PROPN
gujaf-331	83	42	........	........	PUNCT
gujaf-331	83	43	34	34	NUM
gujaf-331	83	44	-	-	SYM
gujaf-331	83	45	47	47	NUM
gujaf-331	83	46	ceo	ceo	NOUN
gujaf-331	83	47	characteristics	characteristic	NOUN
gujaf-331	83	48	and	and	CCONJ
gujaf-331	83	49	financial	financial	ADJ
gujaf-331	83	50	performance	performance	NOUN
gujaf-331	83	51	of	of	ADP
gujaf-331	83	52	listed	list	VERB
gujaf-331	83	53	dmbs	dmb	NOUN
gujaf-331	83	54	in	in	ADP
gujaf-331	83	55	nigeria	nigeria	PROPN
gujaf-331	83	56	florence	florence	PROPN
gujaf-331	83	57	bosede	bosede	PROPN
gujaf-331	83	58	ajagbonna	ajagbonna	NOUN
gujaf-331	83	59	,	,	PUNCT
gujaf-331	83	60	benjamin	benjamin	PROPN
gujaf-331	83	61	kumai	kumai	PROPN
gujaf-331	83	62	gugong	gugong	PROPN
gujaf-331	83	63	,	,	PUNCT
gujaf-331	83	64	augustine	augustine	PROPN
gujaf-331	83	65	ayuba	ayuba	PROPN
gujaf-331	83	66	,	,	PUNCT
gujaf-331	83	67	idris	idris	PROPN
gujaf-331	83	68	mohammed	mohammed	PROPN
gujaf-331	83	69	,	,	PUNCT
gujaf-331	83	70	isuwa	isuwa	PROPN
gujaf-331	83	71	dauda	dauda	NOUN
gujaf-331	83	72	........................................................................................................................	........................................................................................................................	PROPN
gujaf-331	83	73	48	48	NUM
gujaf-331	83	74	-	-	SYM
gujaf-331	83	75	69	69	NUM
gujaf-331	83	76	post	post	NOUN
gujaf-331	83	77	covid-19	covid-19	PROPN
gujaf-331	83	78	pandemic	pandemic	ADJ
gujaf-331	83	79	:	:	PUNCT
gujaf-331	83	80	comparative	comparative	ADJ
gujaf-331	83	81	study	study	NOUN
gujaf-331	83	82	in	in	ADP
gujaf-331	83	83	the	the	DET
gujaf-331	83	84	value	value	NOUN
gujaf-331	83	85	relevance	relevance	NOUN
gujaf-331	83	86	of	of	ADP
gujaf-331	83	87	accounting	accounting	NOUN
gujaf-331	83	88	information	information	NOUN
gujaf-331	83	89	between	between	ADP
gujaf-331	83	90	listed	list	VERB
gujaf-331	83	91	manufacturing	manufacturing	NOUN
gujaf-331	83	92	firms	firm	NOUN
gujaf-331	83	93	and	and	CCONJ
gujaf-331	83	94	listed	list	VERB
gujaf-331	83	95	service	service	NOUN
gujaf-331	83	96	firms	firm	NOUN
gujaf-331	83	97	in	in	ADP
gujaf-331	83	98	nigeria	nigeria	PROPN
gujaf-331	83	99	aliyu	aliyu	PROPN
gujaf-331	83	100	abubakar	abubakar	PROPN
gujaf-331	83	101	,	,	PUNCT
gujaf-331	83	102	abbas	abbas	PROPN
gujaf-331	83	103	,	,	PUNCT
gujaf-331	83	104	abdulrahman	abdulrahman	NOUN
gujaf-331	83	105	ngadi	ngadi	PROPN
gujaf-331	83	106	,	,	PUNCT
gujaf-331	83	107	,	,	PUNCT
gujaf-331	83	108	abdu	abdu	PROPN
gujaf-331	83	109	,	,	PUNCT
gujaf-331	83	110	abubakar	abubakar	PROPN
gujaf-331	83	111	................................................	................................................	PUNCT
gujaf-331	84	1	70	70	NUM
gujaf-331	84	2	-	-	SYM
gujaf-331	84	3	87	87	NUM
gujaf-331	84	4	environmental	environmental	ADJ
gujaf-331	84	5	and	and	CCONJ
gujaf-331	84	6	social	social	ADJ
gujaf-331	84	7	information	information	NOUN
gujaf-331	84	8	disclosure	disclosure	NOUN
gujaf-331	84	9	quality	quality	NOUN
gujaf-331	84	10	and	and	CCONJ
gujaf-331	84	11	financial	financial	ADJ
gujaf-331	84	12	performance	performance	NOUN
gujaf-331	84	13	of	of	ADP
gujaf-331	84	14	listed	list	VERB
gujaf-331	84	15	manufacturing	manufacturing	NOUN
gujaf-331	84	16	companies	company	NOUN
gujaf-331	84	17	in	in	ADP
gujaf-331	84	18	nigeria	nigeria	PROPN
gujaf-331	84	19	.	.	PUNCT
gujaf-331	84	20	:	:	PUNCT
gujaf-331	84	21	saka	saka	PROPN
gujaf-331	84	22	tunde	tunde	PROPN
gujaf-331	84	23	abdulsalam	abdulsalam	PROPN
gujaf-331	84	24	,	,	PUNCT
gujaf-331	84	25	ph.d	ph.d	PROPN
gujaf-331	84	26	..........................	..........................	PUNCT
gujaf-331	85	1	88	88	NUM
gujaf-331	85	2	-	-	SYM
gujaf-331	85	3	108	108	NUM
gujaf-331	85	4	the	the	DET
gujaf-331	85	5	impact	impact	NOUN
gujaf-331	85	6	of	of	ADP
gujaf-331	85	7	corporate	corporate	ADJ
gujaf-331	85	8	social	social	ADJ
gujaf-331	85	9	responsibility	responsibility	NOUN
gujaf-331	85	10	on	on	ADP
gujaf-331	85	11	bank	bank	NOUN
gujaf-331	85	12	performance	performance	NOUN
gujaf-331	85	13	in	in	ADP
gujaf-331	85	14	nigeria	nigeria	PROPN
gujaf-331	85	15	ibrahim	ibrahim	PROPN
gujaf-331	85	16	yinka	yinka	PROPN
gujaf-331	85	17	agbeyinka	agbeyinka	PROPN
gujaf-331	85	18	.................................................................................................	.................................................................................................	PUNCT
gujaf-331	86	1	109	109	NUM
gujaf-331	86	2	-	-	SYM
gujaf-331	86	3	123	123	NUM
gujaf-331	86	4	the	the	DET
gujaf-331	86	5	impact	impact	NOUN
gujaf-331	86	6	of	of	ADP
gujaf-331	86	7	firm	firm	ADJ
gujaf-331	86	8	characteristics	characteristic	NOUN
gujaf-331	86	9	on	on	ADP
gujaf-331	86	10	accruals	accrual	NOUN
gujaf-331	86	11	and	and	CCONJ
gujaf-331	86	12	real	real	ADJ
gujaf-331	86	13	earnings	earning	NOUN
gujaf-331	86	14	management	management	NOUN
gujaf-331	86	15	of	of	ADP
gujaf-331	86	16	listed	list	VERB
gujaf-331	86	17	manufacturing	manufacturing	NOUN
gujaf-331	86	18	firms	firm	NOUN
gujaf-331	86	19	in	in	ADP
gujaf-331	86	20	nigeria	nigeria	PROPN
gujaf-331	86	21	:	:	PUNCT
gujaf-331	87	1	muhammad	muhammad	PROPN
gujaf-331	87	2	,	,	PUNCT
gujaf-331	87	3	aisha	aisha	PROPN
gujaf-331	87	4	chado	chado	PROPN
gujaf-331	87	5	.........................................	.........................................	PUNCT
gujaf-331	88	1	124	124	NUM
gujaf-331	88	2	-	-	SYM
gujaf-331	88	3	142	142	NUM
gujaf-331	88	4	the	the	DET
gujaf-331	88	5	impact	impact	NOUN
gujaf-331	88	6	of	of	ADP
gujaf-331	88	7	esg	esg	NOUN
gujaf-331	88	8	practices	practice	NOUN
gujaf-331	88	9	on	on	ADP
gujaf-331	88	10	the	the	DET
gujaf-331	88	11	risk	risk	NOUN
gujaf-331	88	12	portfolio	portfolio	NOUN
gujaf-331	88	13	of	of	ADP
gujaf-331	88	14	listed	list	VERB
gujaf-331	88	15	oil	oil	NOUN
gujaf-331	88	16	and	and	CCONJ
gujaf-331	88	17	gas	gas	NOUN
gujaf-331	88	18	firms	firm	NOUN
gujaf-331	88	19	in	in	ADP
gujaf-331	88	20	nigeria	nigeria	PROPN
gujaf-331	88	21	using	use	VERB
gujaf-331	88	22	a	a	DET
gujaf-331	88	23	multilayered	multilayered	ADJ
gujaf-331	88	24	criterion	criterion	NOUN
gujaf-331	88	25	:	:	PUNCT
gujaf-331	88	26	joseph	joseph	PROPN
gujaf-331	88	27	olorunfemi	olorunfemi	ADP
gujaf-331	88	28	akande	akande	PROPN
gujaf-331	88	29	..................................................	..................................................	PUNCT
gujaf-331	89	1	143	143	NUM
gujaf-331	89	2	-	-	SYM
gujaf-331	89	3	155	155	NUM
gujaf-331	89	4	effect	effect	NOUN
gujaf-331	89	5	of	of	ADP
gujaf-331	89	6	selected	select	VERB
gujaf-331	89	7	macroeconomic	macroeconomic	ADJ
gujaf-331	89	8	variables	variable	NOUN
gujaf-331	89	9	on	on	ADP
gujaf-331	89	10	stock	stock	NOUN
gujaf-331	89	11	market	market	NOUN
gujaf-331	89	12	volatility	volatility	NOUN
gujaf-331	89	13	in	in	ADP
gujaf-331	89	14	nigeria	nigeria	PROPN
gujaf-331	89	15	hauwa	hauwa	ADJ
gujaf-331	89	16	bayero	bayero	PROPN
gujaf-331	89	17	tijjani	tijjani	NOUN
gujaf-331	89	18	,	,	PUNCT
gujaf-331	89	19	prof	prof	PROPN
gujaf-331	89	20	sheikh	sheikh	PROPN
gujaf-331	89	21	ahmad	ahmad	PROPN
gujaf-331	89	22	abdullahi	abdullahi	PROPN
gujaf-331	89	23	,	,	PUNCT
gujaf-331	89	24	dr	dr	PROPN
gujaf-331	89	25	ibrahim	ibrahim	PROPN
gujaf-331	89	26	mohammed	mohammed	PROPN
gujaf-331	89	27	,	,	PUNCT
gujaf-331	89	28	dr	dr	PROPN
gujaf-331	89	29	isma’il	isma’il	PROPN
gujaf-331	89	30	tijjani	tijjani	PROPN
gujaf-331	89	31	idris	idris	PROPN
gujaf-331	89	32	....................................................................................................................	....................................................................................................................	PROPN
gujaf-331	90	1	156	156	NUM
gujaf-331	90	2	-	-	SYM
gujaf-331	90	3	171	171	NUM
gujaf-331	90	4	moderating	moderate	VERB
gujaf-331	90	5	effect	effect	NOUN
gujaf-331	90	6	of	of	ADP
gujaf-331	90	7	audit	audit	NOUN
gujaf-331	90	8	quality	quality	NOUN
gujaf-331	90	9	on	on	ADP
gujaf-331	90	10	value	value	NOUN
gujaf-331	90	11	relevance	relevance	NOUN
gujaf-331	90	12	of	of	ADP
gujaf-331	90	13	fair	fair	ADJ
gujaf-331	90	14	value	value	NOUN
gujaf-331	90	15	measurements	measurement	NOUN
gujaf-331	90	16	hierarchy	hierarchy	NOUN
gujaf-331	90	17	of	of	ADP
gujaf-331	90	18	listed	list	VERB
gujaf-331	90	19	financial	financial	ADJ
gujaf-331	90	20	services	service	NOUN
gujaf-331	90	21	companies	company	NOUN
gujaf-331	90	22	:	:	PUNCT
gujaf-331	90	23	tesleem	tesleem	VERB
gujaf-331	90	24	olayinka	olayinka	ADJ
gujaf-331	90	25	adeyemi	adeyemi	ADV
gujaf-331	90	26	.........................	.........................	PUNCT
gujaf-331	90	27	172	172	NUM
gujaf-331	90	28	-	-	SYM
gujaf-331	90	29	202	202	NUM
gujaf-331	90	30	effect	effect	NOUN
gujaf-331	90	31	of	of	ADP
gujaf-331	90	32	audit	audit	NOUN
gujaf-331	90	33	quality	quality	NOUN
gujaf-331	90	34	attributes	attribute	NOUN
gujaf-331	90	35	and	and	CCONJ
gujaf-331	90	36	ifrs	ifrs	NOUN
gujaf-331	90	37	adoption	adoption	NOUN
gujaf-331	90	38	on	on	ADP
gujaf-331	90	39	financial	financial	ADJ
gujaf-331	90	40	reporting	reporting	NOUN
gujaf-331	90	41	quality	quality	NOUN
gujaf-331	90	42	of	of	ADP
gujaf-331	90	43	listed	list	VERB
gujaf-331	90	44	manufacturing	manufacturing	NOUN
gujaf-331	90	45	firms	firm	NOUN
gujaf-331	90	46	in	in	ADP
gujaf-331	90	47	nigeria	nigeria	PROPN
gujaf-331	90	48	:	:	PUNCT
gujaf-331	90	49	muhammad	muhammad	PROPN
gujaf-331	90	50	,	,	PUNCT
gujaf-331	90	51	aisha	aisha	PROPN
gujaf-331	90	52	chado	chado	PROPN
gujaf-331	90	53	......................................	......................................	PUNCT
gujaf-331	90	54	203	203	NUM
gujaf-331	90	55	-	-	SYM
gujaf-331	90	56	221	221	NUM
gujaf-331	90	57	electronic	electronic	ADJ
gujaf-331	90	58	banking	banking	NOUN
gujaf-331	90	59	and	and	CCONJ
gujaf-331	90	60	performance	performance	NOUN
gujaf-331	90	61	of	of	ADP
gujaf-331	90	62	banking	banking	NOUN
gujaf-331	90	63	sector	sector	NOUN
gujaf-331	90	64	in	in	ADP
gujaf-331	90	65	nigeria	nigeria	PROPN
gujaf-331	90	66	kayode	kayode	PROPN
gujaf-331	90	67	david	david	PROPN
gujaf-331	90	68	kolawole	kolawole	PROPN
gujaf-331	90	69	................................................................................................	................................................................................................	PUNCT
gujaf-331	90	70	222	222	NUM
gujaf-331	90	71	-	-	SYM
gujaf-331	90	72	234	234	NUM
gujaf-331	90	73	gusau	gusau	ADJ
gujaf-331	90	74	journal	journal	NOUN
gujaf-331	90	75	of	of	ADP
gujaf-331	90	76	accounting	accounting	NOUN
gujaf-331	90	77	and	and	CCONJ
gujaf-331	90	78	finance	finance	NOUN
gujaf-331	90	79	,	,	PUNCT
gujaf-331	90	80	vol	vol	NOUN
gujaf-331	90	81	.	.	PROPN
gujaf-331	90	82	5	5	NUM
gujaf-331	90	83	,	,	PUNCT
gujaf-331	90	84	issue	issue	NOUN
gujaf-331	90	85	2	2	NUM
gujaf-331	90	86	,	,	PUNCT
gujaf-331	90	87	october	october	PROPN
gujaf-331	90	88	,	,	PUNCT
gujaf-331	90	89	2024	2024	NUM
gujaf-331	90	90	ix	ix	VERB
gujaf-331	90	91	do	do	AUX
gujaf-331	90	92	audit	audit	NOUN
gujaf-331	90	93	committee	committee	NOUN
gujaf-331	90	94	and	and	CCONJ
gujaf-331	90	95	board	board	NOUN
gujaf-331	90	96	attributes	attribute	VERB
gujaf-331	90	97	influence	influence	NOUN
gujaf-331	90	98	environmental	environmental	ADJ
gujaf-331	90	99	disclosure	disclosure	NOUN
gujaf-331	90	100	:	:	PUNCT
gujaf-331	90	101	an	an	DET
gujaf-331	90	102	empirical	empirical	ADJ
gujaf-331	90	103	investigation	investigation	NOUN
gujaf-331	90	104	of	of	ADP
gujaf-331	90	105	listed	list	VERB
gujaf-331	90	106	firms	firm	NOUN
gujaf-331	90	107	in	in	ADP
gujaf-331	90	108	nigeria	nigeria	PROPN
gujaf-331	90	109	.	.	PUNCT
gujaf-331	91	1	haruna	haruna	PROPN
gujaf-331	91	2	muhammed	muhammed	PROPN
gujaf-331	91	3	musa	musa	PROPN
gujaf-331	91	4	...................................	...................................	PUNCT
gujaf-331	91	5	235	235	NUM
gujaf-331	91	6	-	-	SYM
gujaf-331	91	7	248	248	NUM
gujaf-331	91	8	impact	impact	NOUN
gujaf-331	91	9	of	of	ADP
gujaf-331	91	10	external	external	ADJ
gujaf-331	91	11	debts	debt	NOUN
gujaf-331	91	12	on	on	ADP
gujaf-331	91	13	economic	economic	ADJ
gujaf-331	91	14	growth	growth	NOUN
gujaf-331	91	15	in	in	ADP
gujaf-331	91	16	nigeria	nigeria	PROPN
gujaf-331	91	17	ibrahim	ibrahim	PROPN
gujaf-331	91	18	yinka	yinka	PROPN
gujaf-331	91	19	agbeyinka	agbeyinka	PROPN
gujaf-331	91	20	...............................................................................................	...............................................................................................	PUNCT
gujaf-331	92	1	249	249	NUM
gujaf-331	92	2	-	-	SYM
gujaf-331	92	3	261	261	NUM
gujaf-331	92	4	effect	effect	NOUN
gujaf-331	92	5	of	of	ADP
gujaf-331	92	6	compliance	compliance	NOUN
gujaf-331	92	7	cost	cost	NOUN
gujaf-331	92	8	and	and	CCONJ
gujaf-331	92	9	tax	tax	NOUN
gujaf-331	92	10	burden	burden	NOUN
gujaf-331	92	11	on	on	ADP
gujaf-331	92	12	tax	tax	NOUN
gujaf-331	92	13	compliance	compliance	NOUN
gujaf-331	92	14	of	of	ADP
gujaf-331	92	15	small	small	ADJ
gujaf-331	92	16	and	and	CCONJ
gujaf-331	92	17	medium	medium	ADJ
gujaf-331	92	18	-	-	PUNCT
gujaf-331	92	19	scale	scale	NOUN
gujaf-331	92	20	enterprises	enterprise	NOUN
gujaf-331	92	21	in	in	ADP
gujaf-331	92	22	benue	benue	NOUN
gujaf-331	92	23	state	state	PROPN
gujaf-331	92	24	,	,	PUNCT
gujaf-331	92	25	nigeria	nigeria	PROPN
gujaf-331	92	26	okpe	okpe	PROPN
gujaf-331	92	27	caleb	caleb	PROPN
gujaf-331	92	28	john	john	PROPN
gujaf-331	92	29	,	,	PUNCT
gujaf-331	92	30	prof	prof	PROPN
gujaf-331	92	31	.	.	PUNCT
gujaf-331	93	1	aliyu	aliyu	PROPN
gujaf-331	93	2	nuraddeen	nuraddeen	PROPN
gujaf-331	93	3	shehu	shehu	PROPN
gujaf-331	93	4	,	,	PUNCT
gujaf-331	93	5	prof	prof	PROPN
gujaf-331	93	6	.	.	PUNCT
gujaf-331	93	7	bello	bello	PROPN
gujaf-331	93	8	a.	a.	PROPN
gujaf-331	93	9	ahmad	ahmad	PROPN
gujaf-331	93	10	,	,	PUNCT
gujaf-331	93	11	ahmed	ahmed	PROPN
gujaf-331	93	12	aliyu	aliyu	PROPN
gujaf-331	93	13	abdullahi	abdullahi	PROPN
gujaf-331	93	14	phd	phd	PROPN
gujaf-331	93	15	,	,	PUNCT
gujaf-331	93	16	mohammed	mohammed	PROPN
gujaf-331	93	17	musa	musa	PROPN
gujaf-331	93	18	abdulkarim	abdulkarim	PROPN
gujaf-331	93	19	phd	phd	PROPN
gujaf-331	93	20	....................................................................	....................................................................	PUNCT
gujaf-331	93	21	262	262	NUM
gujaf-331	93	22	-	-	SYM
gujaf-331	93	23	282	282	NUM
gujaf-331	93	24	the	the	DET
gujaf-331	93	25	effect	effect	NOUN
gujaf-331	93	26	of	of	ADP
gujaf-331	93	27	bank	bank	NOUN
gujaf-331	93	28	sectoral	sectoral	ADJ
gujaf-331	93	29	credit	credit	NOUN
gujaf-331	93	30	and	and	CCONJ
gujaf-331	93	31	exchange	exchange	NOUN
gujaf-331	93	32	rate	rate	NOUN
gujaf-331	93	33	on	on	ADP
gujaf-331	93	34	financial	financial	ADJ
gujaf-331	93	35	performance	performance	NOUN
gujaf-331	93	36	of	of	ADP
gujaf-331	93	37	listed	list	VERB
gujaf-331	93	38	manufacturing	manufacturing	NOUN
gujaf-331	93	39	firms	firm	NOUN
gujaf-331	93	40	in	in	ADP
gujaf-331	93	41	nigeria	nigeria	PROPN
gujaf-331	93	42	.	.	PUNCT
gujaf-331	94	1	ibrahim	ibrahim	PROPN
gujaf-331	94	2	kabir	kabir	PROPN
gujaf-331	94	3	adedeji	adedeji	PROPN
gujaf-331	94	4	,	,	PUNCT
gujaf-331	94	5	dr	dr	PROPN
gujaf-331	94	6	ibrahim	ibrahim	PROPN
gujaf-331	94	7	muhammed	muhammed	PROPN
gujaf-331	94	8	,	,	PUNCT
gujaf-331	94	9	prof	prof	PROPN
gujaf-331	94	10	.	.	PUNCT
gujaf-331	95	1	muhammed	muhamme	VERB
gujaf-331	95	2	habibu	habibu	ADJ
gujaf-331	95	3	sabari	sabari	PROPN
gujaf-331	95	4	prof	prof	PROPN
gujaf-331	95	5	.	.	PUNCT
gujaf-331	96	1	abiodun	abiodun	PROPN
gujaf-331	96	2	popoola	popoola	PROPN
gujaf-331	96	3	....................................................................................................	....................................................................................................	PUNCT
gujaf-331	97	1	283	283	NUM
gujaf-331	97	2	-	-	SYM
gujaf-331	97	3	297	297	NUM
gujaf-331	97	4	the	the	DET
gujaf-331	97	5	effects	effect	NOUN
gujaf-331	97	6	of	of	ADP
gujaf-331	97	7	interest	interest	NOUN
gujaf-331	97	8	rate	rate	NOUN
gujaf-331	97	9	and	and	CCONJ
gujaf-331	97	10	money	money	NOUN
gujaf-331	97	11	supply	supply	NOUN
gujaf-331	97	12	on	on	ADP
gujaf-331	97	13	systematic	systematic	ADJ
gujaf-331	97	14	risk	risk	NOUN
gujaf-331	97	15	associated	associate	VERB
gujaf-331	97	16	with	with	ADP
gujaf-331	97	17	return	return	NOUN
gujaf-331	97	18	in	in	ADP
gujaf-331	97	19	nigerian	nigerian	ADJ
gujaf-331	97	20	exchange	exchange	PROPN
gujaf-331	97	21	adedokun	adedokun	PROPN
gujaf-331	97	22	rofiat	rofiat	PROPN
gujaf-331	97	23	,	,	PUNCT
gujaf-331	97	24	prof	prof	PROPN
gujaf-331	97	25	.	.	PROPN
gujaf-331	97	26	sani	sani	PROPN
gujaf-331	97	27	abdullahi	abdullahi	PROPN
gujaf-331	97	28	,	,	PUNCT
gujaf-331	97	29	dr	dr	PROPN
gujaf-331	97	30	.	.	PROPN
gujaf-331	97	31	ibrahim	ibrahim	PROPN
gujaf-331	97	32	mohammed	mohammed	PROPN
gujaf-331	97	33	,	,	PUNCT
gujaf-331	97	34	prof	prof	PROPN
gujaf-331	97	35	.	.	PUNCT
gujaf-331	97	36	.....	.....	PUNCT
gujaf-331	98	1	ahmad	ahmad	PROPN
gujaf-331	98	2	dogarawa	dogarawa	PROPN
gujaf-331	98	3	.........................................................................................................................	.........................................................................................................................	PUNCT
gujaf-331	99	1	298	298	NUM
gujaf-331	99	2	-	-	SYM
gujaf-331	99	3	314	314	NUM
gujaf-331	99	4	effect	effect	NOUN
gujaf-331	99	5	of	of	ADP
gujaf-331	99	6	firm	firm	ADJ
gujaf-331	99	7	attributes	attribute	NOUN
gujaf-331	99	8	on	on	ADP
gujaf-331	99	9	the	the	DET
gujaf-331	99	10	growth	growth	NOUN
gujaf-331	99	11	of	of	ADP
gujaf-331	99	12	healthcare	healthcare	NOUN
gujaf-331	99	13	companies	company	NOUN
gujaf-331	99	14	listed	list	VERB
gujaf-331	99	15	on	on	ADP
gujaf-331	99	16	the	the	DET
gujaf-331	99	17	nigerian	nigerian	PROPN
gujaf-331	99	18	exchange	exchange	PROPN
gujaf-331	99	19	group	group	PROPN
gujaf-331	99	20	salisu	salisu	PROPN
gujaf-331	99	21	isyaku	isyaku	NOUN
gujaf-331	99	22	dahiru	dahiru	NOUN
gujaf-331	99	23	,	,	PUNCT
gujaf-331	99	24	adeyemi	adeyemi	ADV
gujaf-331	99	25	tesleem	tesleem	VERB
gujaf-331	99	26	,	,	PUNCT
gujaf-331	99	27	phd	phd	NOUN
gujaf-331	99	28	,	,	PUNCT
gujaf-331	99	29	suleiman	suleiman	PROPN
gujaf-331	99	30	salami	salami	PROPN
gujaf-331	99	31	,	,	PUNCT
gujaf-331	99	32	phd	phd	NOUN
gujaf-331	99	33	.......................	.......................	PUNCT
gujaf-331	99	34	315	315	NUM
gujaf-331	99	35	-	-	SYM
gujaf-331	99	36	331	331	NUM
gujaf-331	99	37	corporate	corporate	ADJ
gujaf-331	99	38	social	social	ADJ
gujaf-331	99	39	responsibility	responsibility	NOUN
gujaf-331	99	40	and	and	CCONJ
gujaf-331	99	41	performance	performance	NOUN
gujaf-331	99	42	of	of	ADP
gujaf-331	99	43	firms	firm	NOUN
gujaf-331	99	44	in	in	ADP
gujaf-331	99	45	lagos	lagos	PROPN
gujaf-331	99	46	state	state	PROPN
gujaf-331	99	47	nigeria	nigeria	PROPN
gujaf-331	99	48	kayode	kayode	PROPN
gujaf-331	99	49	david	david	PROPN
gujaf-331	99	50	kolawole	kolawole	PROPN
gujaf-331	99	51	.....................................................................................................	.....................................................................................................	PROPN
gujaf-331	100	1	332	332	NUM
gujaf-331	100	2	-	-	SYM
gujaf-331	100	3	343	343	NUM
gujaf-331	100	4	does	do	AUX
gujaf-331	100	5	taxation	taxation	NOUN
gujaf-331	100	6	affect	affect	VERB
gujaf-331	100	7	banks	bank	NOUN
gujaf-331	100	8	’	'	PUNCT
gujaf-331	100	9	profitability	profitability	NOUN
gujaf-331	100	10	:	:	PUNCT
gujaf-331	100	11	evidence	evidence	NOUN
gujaf-331	100	12	from	from	ADP
gujaf-331	100	13	nigeria	nigeria	PROPN
gujaf-331	100	14	emmanuel	emmanuel	PROPN
gujaf-331	100	15	imuede	imuede	PROPN
gujaf-331	100	16	oyasor	oyasor	PROPN
gujaf-331	100	17	.............................................................................................	.............................................................................................	PUNCT
gujaf-331	101	1	344	344	NUM
gujaf-331	101	2	-	-	SYM
gujaf-331	101	3	356	356	NUM
gujaf-331	101	4	working	work	VERB
gujaf-331	101	5	capital	capital	NOUN
gujaf-331	101	6	management	management	NOUN
gujaf-331	101	7	and	and	CCONJ
gujaf-331	101	8	manufacturing	manufacturing	NOUN
gujaf-331	101	9	performance	performance	NOUN
gujaf-331	101	10	in	in	ADP
gujaf-331	101	11	nigeria	nigeria	PROPN
gujaf-331	101	12	adedeji	adedeji	PROPN
gujaf-331	101	13	daniel	daniel	PROPN
gujaf-331	101	14	gbadebo	gbadebo	PROPN
gujaf-331	101	15	...................................................................................................	...................................................................................................	PUNCT
gujaf-331	101	16	357	357	NUM
gujaf-331	101	17	-	-	SYM
gujaf-331	101	18	368	368	NUM
gujaf-331	101	19	the	the	DET
gujaf-331	101	20	multidimensionality	multidimensionality	NOUN
gujaf-331	101	21	foreign	foreign	ADJ
gujaf-331	101	22	direct	direct	ADJ
gujaf-331	101	23	investment	investment	NOUN
gujaf-331	101	24	’s	’s	PART
gujaf-331	101	25	impact	impact	NOUN
gujaf-331	101	26	on	on	ADP
gujaf-331	101	27	the	the	DET
gujaf-331	101	28	economy	economy	NOUN
gujaf-331	101	29	emmanuel	emmanuel	PROPN
gujaf-331	101	30	imuede	imuede	PROPN
gujaf-331	101	31	oyasor	oyasor	PROPN
gujaf-331	101	32	.............................................................................................	.............................................................................................	PUNCT
gujaf-331	101	33	369	369	NUM
gujaf-331	101	34	-	-	SYM
gujaf-331	101	35	383	383	NUM
gujaf-331	101	36	private	private	ADJ
gujaf-331	101	37	capital	capital	NOUN
gujaf-331	101	38	formation	formation	NOUN
gujaf-331	101	39	,	,	PUNCT
gujaf-331	101	40	public	public	ADJ
gujaf-331	101	41	sector	sector	NOUN
gujaf-331	101	42	capital	capital	NOUN
gujaf-331	101	43	formation	formation	NOUN
gujaf-331	101	44	and	and	CCONJ
gujaf-331	101	45	economic	economic	ADJ
gujaf-331	101	46	growth	growth	NOUN
gujaf-331	101	47	in	in	ADP
gujaf-331	101	48	south	south	PROPN
gujaf-331	101	49	africa	africa	PROPN
gujaf-331	101	50	.	.	PUNCT
gujaf-331	102	1	ahmed	ahmed	PROPN
gujaf-331	102	2	oluwatobi	oluwatobi	PROPN
gujaf-331	102	3	adekunle	adekunle	PROPN
gujaf-331	102	4	,	,	PUNCT
gujaf-331	102	5	…	…	PUNCT
gujaf-331	102	6	.......................................................................	.......................................................................	PUNCT
gujaf-331	103	1	384	384	NUM
gujaf-331	103	2	-	-	SYM
gujaf-331	103	3	396	396	NUM
gujaf-331	103	4	macroeconomic	macroeconomic	ADJ
gujaf-331	103	5	determinants	determinant	NOUN
gujaf-331	103	6	and	and	CCONJ
gujaf-331	103	7	stock	stock	NOUN
gujaf-331	103	8	market	market	NOUN
gujaf-331	103	9	volatility	volatility	NOUN
gujaf-331	103	10	amidst	amidst	ADP
gujaf-331	103	11	the	the	DET
gujaf-331	103	12	period	period	NOUN
gujaf-331	103	13	of	of	ADP
gujaf-331	103	14	economic	economic	ADJ
gujaf-331	103	15	recession	recession	NOUN
gujaf-331	103	16	in	in	ADP
gujaf-331	103	17	nigeria	nigeria	PROPN
gujaf-331	103	18	hauwa	hauwa	ADJ
gujaf-331	103	19	bayero	bayero	PROPN
gujaf-331	103	20	tijjani	tijjani	NOUN
gujaf-331	103	21	,	,	PUNCT
gujaf-331	103	22	prof	prof	PROPN
gujaf-331	103	23	sheikh	sheikh	PROPN
gujaf-331	103	24	ahmad	ahmad	PROPN
gujaf-331	103	25	abdullahi	abdullahi	PROPN
gujaf-331	103	26	,	,	PUNCT
gujaf-331	103	27	dr	dr	PROPN
gujaf-331	103	28	ibrahim	ibrahim	PROPN
gujaf-331	103	29	mohammed	mohammed	PROPN
gujaf-331	103	30	dr	dr	PROPN
gujaf-331	103	31	isma’il	isma’il	PROPN
gujaf-331	103	32	tijjani	tijjani	PROPN
gujaf-331	103	33	idris	idris	PROPN
gujaf-331	103	34	.....................................................................................................................	.....................................................................................................................	PUNCT
gujaf-331	103	35	397	397	NUM
gujaf-331	103	36	-	-	SYM
gujaf-331	103	37	413	413	NUM
gujaf-331	103	38	gusau	gusau	ADJ
gujaf-331	103	39	journal	journal	NOUN
gujaf-331	103	40	of	of	ADP
gujaf-331	103	41	accounting	accounting	NOUN
gujaf-331	103	42	and	and	CCONJ
gujaf-331	103	43	finance	finance	NOUN
gujaf-331	103	44	,	,	PUNCT
gujaf-331	103	45	vol	vol	NOUN
gujaf-331	103	46	.	.	PROPN
gujaf-331	103	47	5	5	NUM
gujaf-331	103	48	,	,	PUNCT
gujaf-331	103	49	issue	issue	NOUN
gujaf-331	103	50	2	2	NUM
gujaf-331	103	51	,	,	PUNCT
gujaf-331	103	52	october	october	PROPN
gujaf-331	103	53	,	,	PUNCT
gujaf-331	103	54	2024	2024	NUM
gujaf-331	103	55	70	70	NUM
gujaf-331	103	56	post	post	NOUN
gujaf-331	103	57	covid-19	covid-19	PROPN
gujaf-331	103	58	pandemic	pandemic	ADJ
gujaf-331	103	59	:	:	PUNCT
gujaf-331	103	60	comparative	comparative	ADJ
gujaf-331	103	61	study	study	NOUN
gujaf-331	103	62	in	in	ADP
gujaf-331	103	63	the	the	DET
gujaf-331	103	64	value	value	NOUN
gujaf-331	103	65	relevance	relevance	NOUN
gujaf-331	103	66	of	of	ADP
gujaf-331	103	67	accounting	accounting	NOUN
gujaf-331	103	68	information	information	NOUN
gujaf-331	103	69	between	between	ADP
gujaf-331	103	70	listed	list	VERB
gujaf-331	103	71	manufacturing	manufacturing	NOUN
gujaf-331	103	72	firms	firm	NOUN
gujaf-331	103	73	and	and	CCONJ
gujaf-331	103	74	listed	list	VERB
gujaf-331	103	75	service	service	NOUN
gujaf-331	103	76	firms	firm	NOUN
gujaf-331	103	77	in	in	ADP
gujaf-331	103	78	nigeria	nigeria	PROPN
gujaf-331	103	79	abubakar	abubakar	PROPN
gujaf-331	103	80	,	,	PUNCT
gujaf-331	103	81	aliyu	aliyu	PROPN
gujaf-331	103	82	department	department	NOUN
gujaf-331	103	83	of	of	ADP
gujaf-331	103	84	accounting	accounting	NOUN
gujaf-331	103	85	and	and	CCONJ
gujaf-331	103	86	finance	finance	NOUN
gujaf-331	103	87	faculty	faculty	NOUN
gujaf-331	103	88	of	of	ADP
gujaf-331	103	89	management	management	NOUN
gujaf-331	103	90	and	and	CCONJ
gujaf-331	103	91	social	social	ADJ
gujaf-331	103	92	sciences	sciences	PROPN
gujaf-331	103	93	federal	federal	PROPN
gujaf-331	103	94	university	university	PROPN
gujaf-331	103	95	,	,	PUNCT
gujaf-331	103	96	gusau	gusau	ADJ
gujaf-331	103	97	,	,	PUNCT
gujaf-331	103	98	aliyuabubakar@fugusau.edu.ng	aliyuabubakar@fugusau.edu.ng	ADJ
gujaf-331	103	99	,	,	PUNCT
gujaf-331	103	100	aliyunbuba@gmail.com	aliyunbuba@gmail.com	X
gujaf-331	103	101	+2348066434558	+2348066434558	NUM
gujaf-331	103	102	,	,	PUNCT
gujaf-331	103	103	+2348058138404	+2348058138404	CCONJ
gujaf-331	103	104	abbas	abbas	PROPN
gujaf-331	103	105	,	,	PUNCT
gujaf-331	103	106	abdulrahman	abdulrahman	PROPN
gujaf-331	103	107	ngadi	ngadi	PROPN
gujaf-331	103	108	department	department	PROPN
gujaf-331	103	109	of	of	ADP
gujaf-331	103	110	accounting	accounting	PROPN
gujaf-331	103	111	abu	abu	PROPN
gujaf-331	103	112	business	business	PROPN
gujaf-331	103	113	school	school	NOUN
gujaf-331	103	114	,	,	PUNCT
gujaf-331	103	115	ahmadu	ahmadu	PROPN
gujaf-331	103	116	bello	bello	PROPN
gujaf-331	103	117	university	university	PROPN
gujaf-331	103	118	zaria	zaria	PROPN
gujaf-331	103	119	ngadiabbas@gmail.com	ngadiabbas@gmail.com	X
gujaf-331	104	1	+23408038872486	+23408038872486	NUM
gujaf-331	104	2	abdu	abdu	NOUN
gujaf-331	104	3	,	,	PUNCT
gujaf-331	104	4	abubakar	abubakar	PROPN
gujaf-331	104	5	department	department	PROPN
gujaf-331	104	6	of	of	ADP
gujaf-331	104	7	accounting	account	VERB
gujaf-331	104	8	abu	abu	PROPN
gujaf-331	104	9	business	business	PROPN
gujaf-331	104	10	school	school	PROPN
gujaf-331	104	11	ahmadu	ahmadu	PROPN
gujaf-331	104	12	bello	bello	PROPN
gujaf-331	104	13	university	university	PROPN
gujaf-331	104	14	zaria	zaria	PROPN
gujaf-331	104	15	abubakarabdu26@gmail.com	abubakarabdu26@gmail.com	PROPN
gujaf-331	104	16	+2348162507309	+2348162507309	PROPN
gujaf-331	104	17	doi	doi	NOUN
gujaf-331	104	18	:	:	PUNCT
gujaf-331	104	19	https://doi.org/10.57233/gujaf.v5i2.05	https://doi.org/10.57233/gujaf.v5i2.05	NOUN
gujaf-331	104	20	abstract	abstract	NOUN
gujaf-331	104	21	the	the	DET
gujaf-331	104	22	study	study	NOUN
gujaf-331	104	23	investigated	investigate	VERB
gujaf-331	104	24	the	the	DET
gujaf-331	104	25	differences	difference	NOUN
gujaf-331	104	26	in	in	ADP
gujaf-331	104	27	the	the	DET
gujaf-331	104	28	value	value	NOUN
gujaf-331	104	29	relevance	relevance	NOUN
gujaf-331	104	30	of	of	ADP
gujaf-331	104	31	accounting	accounting	NOUN
gujaf-331	104	32	information	information	NOUN
gujaf-331	104	33	between	between	ADP
gujaf-331	104	34	the	the	DET
gujaf-331	104	35	listed	list	VERB
gujaf-331	104	36	service	service	NOUN
gujaf-331	104	37	firms	firm	NOUN
gujaf-331	104	38	and	and	CCONJ
gujaf-331	104	39	the	the	DET
gujaf-331	104	40	listed	list	VERB
gujaf-331	104	41	manufacturing	manufacturing	NOUN
gujaf-331	104	42	firms	firm	NOUN
gujaf-331	104	43	in	in	ADP
gujaf-331	104	44	nigeria	nigeria	PROPN
gujaf-331	104	45	in	in	ADP
gujaf-331	104	46	the	the	DET
gujaf-331	104	47	post	post	NOUN
gujaf-331	104	48	covid-19	covid-19	PROPN
gujaf-331	104	49	period	period	NOUN
gujaf-331	104	50	.	.	PUNCT
gujaf-331	105	1	secondary	secondary	ADJ
gujaf-331	105	2	data	datum	NOUN
gujaf-331	105	3	was	be	AUX
gujaf-331	105	4	used	use	VERB
gujaf-331	105	5	from	from	ADP
gujaf-331	105	6	the	the	DET
gujaf-331	105	7	annual	annual	ADJ
gujaf-331	105	8	reports	report	NOUN
gujaf-331	105	9	of	of	ADP
gujaf-331	105	10	the	the	DET
gujaf-331	105	11	sampled	sample	VERB
gujaf-331	105	12	firms	firm	NOUN
gujaf-331	105	13	and	and	CCONJ
gujaf-331	105	14	cash	cash	NOUN
gujaf-331	105	15	craft	craft	NOUN
gujaf-331	105	16	stock	stock	NOUN
gujaf-331	105	17	broker	broker	NOUN
gujaf-331	105	18	website	website	NOUN
gujaf-331	105	19	between	between	ADP
gujaf-331	105	20	2021	2021	NUM
gujaf-331	105	21	and	and	CCONJ
gujaf-331	105	22	2023	2023	NUM
gujaf-331	105	23	.	.	PUNCT
gujaf-331	106	1	correlation	correlation	NOUN
gujaf-331	106	2	research	research	NOUN
gujaf-331	106	3	design	design	NOUN
gujaf-331	106	4	was	be	AUX
gujaf-331	106	5	used	use	VERB
gujaf-331	106	6	.	.	PUNCT
gujaf-331	107	1	the	the	DET
gujaf-331	107	2	population	population	NOUN
gujaf-331	107	3	of	of	ADP
gujaf-331	107	4	the	the	DET
gujaf-331	107	5	study	study	NOUN
gujaf-331	107	6	included	include	VERB
gujaf-331	107	7	all	all	DET
gujaf-331	107	8	the	the	DET
gujaf-331	107	9	seventy	seventy	NUM
gujaf-331	107	10	-	-	PUNCT
gujaf-331	107	11	three	three	NUM
gujaf-331	107	12	listed	list	VERB
gujaf-331	107	13	manufacturing	manufacturing	NOUN
gujaf-331	107	14	firms	firm	NOUN
gujaf-331	107	15	and	and	CCONJ
gujaf-331	107	16	twenty	twenty	NUM
gujaf-331	107	17	three	three	NUM
gujaf-331	107	18	listed	list	VERB
gujaf-331	107	19	service	service	NOUN
gujaf-331	107	20	firms	firm	NOUN
gujaf-331	107	21	in	in	ADP
gujaf-331	107	22	nigeria	nigeria	PROPN
gujaf-331	107	23	as	as	ADP
gujaf-331	107	24	at	at	ADP
gujaf-331	107	25	31st	31st	PROPN
gujaf-331	107	26	december	december	PROPN
gujaf-331	107	27	,	,	PUNCT
gujaf-331	107	28	2023	2023	NUM
gujaf-331	107	29	.	.	PUNCT
gujaf-331	108	1	the	the	DET
gujaf-331	108	2	sample	sample	NOUN
gujaf-331	108	3	size	size	NOUN
gujaf-331	108	4	was	be	AUX
gujaf-331	108	5	fifty	fifty	NUM
gujaf-331	108	6	-	-	PUNCT
gujaf-331	108	7	two	two	NUM
gujaf-331	108	8	firms	firm	NOUN
gujaf-331	108	9	from	from	ADP
gujaf-331	108	10	the	the	DET
gujaf-331	108	11	listed	list	VERB
gujaf-331	108	12	manufacturing	manufacturing	NOUN
gujaf-331	108	13	firms	firm	NOUN
gujaf-331	108	14	and	and	CCONJ
gujaf-331	108	15	twenty	twenty	NUM
gujaf-331	108	16	from	from	ADP
gujaf-331	108	17	the	the	DET
gujaf-331	108	18	listed	list	VERB
gujaf-331	108	19	service	service	NOUN
gujaf-331	108	20	firms	firm	NOUN
gujaf-331	108	21	;	;	PUNCT
gujaf-331	108	22	multiple	multiple	ADJ
gujaf-331	108	23	panel	panel	NOUN
gujaf-331	108	24	regression	regression	NOUN
gujaf-331	108	25	model	model	NOUN
gujaf-331	108	26	was	be	AUX
gujaf-331	108	27	used	use	VERB
gujaf-331	108	28	for	for	ADP
gujaf-331	108	29	the	the	DET
gujaf-331	108	30	purpose	purpose	NOUN
gujaf-331	108	31	of	of	ADP
gujaf-331	108	32	analysis	analysis	NOUN
gujaf-331	108	33	.	.	PUNCT
gujaf-331	109	1	based	base	VERB
gujaf-331	109	2	on	on	ADP
gujaf-331	109	3	the	the	DET
gujaf-331	109	4	findings	finding	NOUN
gujaf-331	109	5	of	of	ADP
gujaf-331	109	6	the	the	DET
gujaf-331	109	7	study	study	NOUN
gujaf-331	109	8	,	,	PUNCT
gujaf-331	109	9	earnings	earning	NOUN
gujaf-331	109	10	per	per	ADP
gujaf-331	109	11	share	share	NOUN
gujaf-331	109	12	and	and	CCONJ
gujaf-331	109	13	book	book	NOUN
gujaf-331	109	14	value	value	NOUN
gujaf-331	109	15	of	of	ADP
gujaf-331	109	16	equity	equity	NOUN
gujaf-331	109	17	reported	report	VERB
gujaf-331	109	18	by	by	ADP
gujaf-331	109	19	listed	list	VERB
gujaf-331	109	20	manufacturing	manufacturing	NOUN
gujaf-331	109	21	firms	firm	NOUN
gujaf-331	109	22	determines	determine	VERB
gujaf-331	109	23	share	share	NOUN
gujaf-331	109	24	price	price	NOUN
gujaf-331	109	25	more	more	ADJ
gujaf-331	109	26	than	than	ADP
gujaf-331	109	27	the	the	DET
gujaf-331	109	28	ones	one	NOUN
gujaf-331	109	29	reported	report	VERB
gujaf-331	109	30	by	by	ADP
gujaf-331	109	31	the	the	DET
gujaf-331	109	32	listed	list	VERB
gujaf-331	109	33	service	service	NOUN
gujaf-331	109	34	firms	firm	NOUN
gujaf-331	109	35	.	.	PUNCT
gujaf-331	110	1	however	however	ADV
gujaf-331	110	2	,	,	PUNCT
gujaf-331	110	3	divided	divide	VERB
gujaf-331	110	4	among	among	ADP
gujaf-331	110	5	the	the	DET
gujaf-331	110	6	listed	list	VERB
gujaf-331	110	7	service	service	NOUN
gujaf-331	110	8	firms	firm	NOUN
gujaf-331	110	9	should	should	AUX
gujaf-331	110	10	be	be	AUX
gujaf-331	110	11	given	give	VERB
gujaf-331	110	12	preference	preference	NOUN
gujaf-331	110	13	over	over	ADP
gujaf-331	110	14	dividend	dividend	NOUN
gujaf-331	110	15	reported	report	VERB
gujaf-331	110	16	by	by	ADP
gujaf-331	110	17	the	the	DET
gujaf-331	110	18	listed	list	VERB
gujaf-331	110	19	manufacturing	manufacturing	NOUN
gujaf-331	110	20	firms	firm	NOUN
gujaf-331	110	21	in	in	ADP
gujaf-331	110	22	nigeria	nigeria	PROPN
gujaf-331	110	23	in	in	ADP
gujaf-331	110	24	equity	equity	NOUN
gujaf-331	110	25	valuation	valuation	NOUN
gujaf-331	110	26	.	.	PUNCT
gujaf-331	111	1	additionally	additionally	ADV
gujaf-331	111	2	,	,	PUNCT
gujaf-331	111	3	listed	list	VERB
gujaf-331	111	4	manufacturing	manufacturing	NOUN
gujaf-331	111	5	and	and	CCONJ
gujaf-331	111	6	financial	financial	ADJ
gujaf-331	111	7	service	service	NOUN
gujaf-331	111	8	firms	firm	NOUN
gujaf-331	111	9	in	in	ADP
gujaf-331	111	10	nigeria	nigeria	PROPN
gujaf-331	111	11	should	should	AUX
gujaf-331	111	12	work	work	VERB
gujaf-331	111	13	towards	towards	ADP
gujaf-331	111	14	increasing	increase	VERB
gujaf-331	111	15	their	their	PRON
gujaf-331	111	16	earnings	earning	NOUN
gujaf-331	111	17	as	as	SCONJ
gujaf-331	111	18	it	it	PRON
gujaf-331	111	19	determines	determine	VERB
gujaf-331	111	20	share	share	NOUN
gujaf-331	111	21	price	price	NOUN
gujaf-331	111	22	.	.	PUNCT
gujaf-331	112	1	as	as	ADV
gujaf-331	112	2	well	well	ADV
gujaf-331	112	3	,	,	PUNCT
gujaf-331	112	4	they	they	PRON
gujaf-331	112	5	should	should	AUX
gujaf-331	112	6	suitably	suitably	ADV
gujaf-331	112	7	manage	manage	VERB
gujaf-331	112	8	their	their	PRON
gujaf-331	112	9	book	book	NOUN
gujaf-331	112	10	value	value	NOUN
gujaf-331	112	11	,	,	PUNCT
gujaf-331	112	12	pay	pay	VERB
gujaf-331	112	13	dividend	dividend	NOUN
gujaf-331	112	14	to	to	ADP
gujaf-331	112	15	investors	investor	NOUN
gujaf-331	112	16	from	from	ADP
gujaf-331	112	17	the	the	DET
gujaf-331	112	18	profit	profit	NOUN
gujaf-331	112	19	generated	generate	VERB
gujaf-331	112	20	and	and	CCONJ
gujaf-331	112	21	a	a	DET
gujaf-331	112	22	balance	balance	NOUN
gujaf-331	112	23	should	should	AUX
gujaf-331	112	24	be	be	AUX
gujaf-331	112	25	strike	strike	VERB
gujaf-331	112	26	between	between	ADP
gujaf-331	112	27	cash	cash	NOUN
gujaf-331	112	28	inflow	inflow	NOUN
gujaf-331	112	29	and	and	CCONJ
gujaf-331	112	30	out	out	ADP
gujaf-331	112	31	flow	flow	NOUN
gujaf-331	112	32	from	from	ADP
gujaf-331	112	33	operations	operation	NOUN
gujaf-331	112	34	to	to	PART
gujaf-331	112	35	avoid	avoid	VERB
gujaf-331	112	36	cash	cash	NOUN
gujaf-331	112	37	shortage	shortage	NOUN
gujaf-331	112	38	or	or	CCONJ
gujaf-331	112	39	keeping	keep	VERB
gujaf-331	112	40	unneeded	unneeded	ADJ
gujaf-331	112	41	cash	cash	NOUN
gujaf-331	112	42	.	.	PUNCT
gujaf-331	113	1	moreover	moreover	ADV
gujaf-331	113	2	,	,	PUNCT
gujaf-331	113	3	sec	sec	PROPN
gujaf-331	113	4	and	and	CCONJ
gujaf-331	113	5	frc	frc	PROPN
gujaf-331	113	6	should	should	AUX
gujaf-331	113	7	maintain	maintain	VERB
gujaf-331	113	8	their	their	PRON
gujaf-331	113	9	effort	effort	NOUN
gujaf-331	113	10	in	in	ADP
gujaf-331	113	11	ensuring	ensure	VERB
gujaf-331	113	12	the	the	DET
gujaf-331	113	13	integrity	integrity	NOUN
gujaf-331	113	14	of	of	ADP
gujaf-331	113	15	information	information	NOUN
gujaf-331	113	16	released	release	VERB
gujaf-331	113	17	by	by	ADP
gujaf-331	113	18	the	the	DET
gujaf-331	113	19	listed	list	VERB
gujaf-331	113	20	firms	firm	NOUN
gujaf-331	113	21	in	in	ADP
gujaf-331	113	22	nigeria	nigeria	PROPN
gujaf-331	113	23	.	.	PUNCT
gujaf-331	114	1	keywords	keyword	NOUN
gujaf-331	114	2	:	:	PUNCT
gujaf-331	114	3	comparative	comparative	ADJ
gujaf-331	114	4	study	study	NOUN
gujaf-331	114	5	in	in	ADP
gujaf-331	114	6	the	the	DET
gujaf-331	114	7	value	value	NOUN
gujaf-331	114	8	relevance	relevance	NOUN
gujaf-331	114	9	of	of	ADP
gujaf-331	114	10	accounting	accounting	NOUN
gujaf-331	114	11	information	information	NOUN
gujaf-331	114	12	,	,	PUNCT
gujaf-331	114	13	post	post	VERB
gujaf-331	114	14	covid-19	covid-19	PROPN
gujaf-331	114	15	pandemic	pandemic	ADJ
gujaf-331	114	16	,	,	PUNCT
gujaf-331	114	17	listed	list	VERB
gujaf-331	114	18	manufacturing	manufacturing	NOUN
gujaf-331	114	19	firms	firm	NOUN
gujaf-331	114	20	,	,	PUNCT
gujaf-331	114	21	listed	list	VERB
gujaf-331	114	22	service	service	NOUN
gujaf-331	114	23	firms	firm	NOUN
gujaf-331	114	24	in	in	ADP
gujaf-331	114	25	nigeria	nigeria	PROPN
gujaf-331	114	26	.	.	PUNCT
gujaf-331	115	1	1.0	1.0	NUM
gujaf-331	115	2	introduction	introduction	NOUN
gujaf-331	115	3	value	value	NOUN
gujaf-331	115	4	relevance	relevance	NOUN
gujaf-331	115	5	is	be	AUX
gujaf-331	115	6	defined	define	VERB
gujaf-331	115	7	as	as	ADP
gujaf-331	115	8	the	the	DET
gujaf-331	115	9	ability	ability	NOUN
gujaf-331	115	10	of	of	ADP
gujaf-331	115	11	share	share	NOUN
gujaf-331	115	12	prices	price	NOUN
gujaf-331	115	13	to	to	PART
gujaf-331	115	14	reflect	reflect	VERB
gujaf-331	115	15	the	the	DET
gujaf-331	115	16	financial	financial	ADJ
gujaf-331	115	17	statement	statement	NOUN
gujaf-331	115	18	information	information	NOUN
gujaf-331	115	19	and	and	CCONJ
gujaf-331	115	20	is	be	AUX
gujaf-331	115	21	empirically	empirically	ADV
gujaf-331	115	22	held	hold	VERB
gujaf-331	115	23	to	to	PART
gujaf-331	115	24	be	be	AUX
gujaf-331	115	25	a	a	DET
gujaf-331	115	26	statistical	statistical	ADJ
gujaf-331	115	27	association	association	NOUN
gujaf-331	115	28	between	between	ADP
gujaf-331	115	29	market	market	NOUN
gujaf-331	115	30	values	value	NOUN
gujaf-331	115	31	of	of	ADP
gujaf-331	115	32	shares	share	NOUN
gujaf-331	115	33	and	and	CCONJ
gujaf-331	115	34	accounting	accounting	NOUN
gujaf-331	115	35	values	value	NOUN
gujaf-331	115	36	.	.	PUNCT
gujaf-331	116	1	in	in	ADP
gujaf-331	116	2	other	other	ADJ
gujaf-331	116	3	words	word	NOUN
gujaf-331	116	4	,	,	PUNCT
gujaf-331	116	5	accounting	accounting	NOUN
gujaf-331	116	6	information	information	NOUN
gujaf-331	116	7	is	be	AUX
gujaf-331	116	8	only	only	ADV
gujaf-331	116	9	termed	term	VERB
gujaf-331	116	10	value	value	NOUN
gujaf-331	116	11	relevant	relevant	ADJ
gujaf-331	116	12	if	if	SCONJ
gujaf-331	116	13	there	there	PRON
gujaf-331	116	14	is	be	VERB
gujaf-331	116	15	an	an	DET
gujaf-331	116	16	established	establish	VERB
gujaf-331	116	17	association	association	NOUN
gujaf-331	116	18	between	between	ADP
gujaf-331	116	19	it	it	PRON
gujaf-331	116	20	and	and	CCONJ
gujaf-331	116	21	company	company	NOUN
gujaf-331	116	22	market	market	NOUN
gujaf-331	116	23	value	value	NOUN
gujaf-331	116	24	.	.	PUNCT
gujaf-331	117	1	furthermore	furthermore	ADV
gujaf-331	117	2	,	,	PUNCT
gujaf-331	117	3	accounting	accounting	NOUN
gujaf-331	117	4	is	be	AUX
gujaf-331	117	5	held	hold	VERB
gujaf-331	117	6	to	to	PART
gujaf-331	117	7	be	be	AUX
gujaf-331	117	8	an	an	DET
gujaf-331	117	9	information	information	NOUN
gujaf-331	117	10	system	system	NOUN
gujaf-331	117	11	that	that	PRON
gujaf-331	117	12	is	be	AUX
gujaf-331	117	13	used	use	VERB
gujaf-331	117	14	by	by	ADP
gujaf-331	117	15	numerous	numerous	ADJ
gujaf-331	117	16	economic	economic	ADJ
gujaf-331	117	17	units	unit	NOUN
gujaf-331	117	18	to	to	PART
gujaf-331	117	19	make	make	VERB
gujaf-331	117	20	informed	informed	ADJ
gujaf-331	117	21	decision	decision	NOUN
gujaf-331	117	22	.	.	PUNCT
gujaf-331	118	1	mailto:aliyuabubakar@fugusau.edu.ng	mailto:aliyuabubakar@fugusau.edu.ng	X
gujaf-331	118	2	mailto:aliyunbuba@gmail.com	mailto:aliyunbuba@gmail.com	X
gujaf-331	118	3	mailto:ngadiabbas@gmail.com	mailto:ngadiabbas@gmail.com	PROPN
gujaf-331	118	4	mailto:abubakarabdu26@gmail.com	mailto:abubakarabdu26@gmail.com	PROPN
gujaf-331	119	1	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PROPN
gujaf-331	119	2	gusau	gusau	PROPN
gujaf-331	119	3	journal	journal	PROPN
gujaf-331	119	4	of	of	ADP
gujaf-331	119	5	accounting	accounting	NOUN
gujaf-331	119	6	and	and	CCONJ
gujaf-331	119	7	finance	finance	NOUN
gujaf-331	119	8	,	,	PUNCT
gujaf-331	119	9	vol	vol	NOUN
gujaf-331	119	10	.	.	PROPN
gujaf-331	119	11	5	5	NUM
gujaf-331	119	12	,	,	PUNCT
gujaf-331	119	13	issue	issue	NOUN
gujaf-331	119	14	2	2	NUM
gujaf-331	119	15	,	,	PUNCT
gujaf-331	119	16	october	october	PROPN
gujaf-331	119	17	,	,	PUNCT
gujaf-331	119	18	2024	2024	NUM
gujaf-331	119	19	71	71	NUM
gujaf-331	119	20	bello	bello	NOUN
gujaf-331	119	21	(	(	PUNCT
gujaf-331	119	22	2009	2009	NUM
gujaf-331	119	23	)	)	PUNCT
gujaf-331	119	24	stated	state	VERB
gujaf-331	119	25	that	that	SCONJ
gujaf-331	119	26	,	,	PUNCT
gujaf-331	119	27	if	if	SCONJ
gujaf-331	119	28	there	there	PRON
gujaf-331	119	29	is	be	VERB
gujaf-331	119	30	no	no	DET
gujaf-331	119	31	association	association	NOUN
gujaf-331	119	32	between	between	ADP
gujaf-331	119	33	accounting	accounting	NOUN
gujaf-331	119	34	information	information	NOUN
gujaf-331	119	35	and	and	CCONJ
gujaf-331	119	36	a	a	DET
gujaf-331	119	37	company	company	NOUN
gujaf-331	119	38	’s	’s	PART
gujaf-331	119	39	value	value	NOUN
gujaf-331	119	40	then	then	ADV
gujaf-331	119	41	accounting	accounting	NOUN
gujaf-331	119	42	information	information	NOUN
gujaf-331	119	43	can	can	AUX
gujaf-331	119	44	not	not	PART
gujaf-331	119	45	be	be	AUX
gujaf-331	119	46	characterised	characterise	VERB
gujaf-331	119	47	value	value	NOUN
gujaf-331	119	48	relevant	relevant	ADJ
gujaf-331	119	49	,	,	PUNCT
gujaf-331	119	50	and	and	CCONJ
gujaf-331	119	51	therefore	therefore	ADV
gujaf-331	119	52	incapable	incapable	ADJ
gujaf-331	119	53	to	to	PART
gujaf-331	119	54	fulfil	fulfil	VERB
gujaf-331	119	55	one	one	NUM
gujaf-331	119	56	of	of	ADP
gujaf-331	119	57	its	its	PRON
gujaf-331	119	58	primary	primary	ADJ
gujaf-331	119	59	aims	aim	NOUN
gujaf-331	119	60	stated	state	VERB
gujaf-331	119	61	earlier	early	ADV
gujaf-331	119	62	.	.	PUNCT
gujaf-331	120	1	accounting	accounting	NOUN
gujaf-331	120	2	information	information	NOUN
gujaf-331	120	3	is	be	AUX
gujaf-331	120	4	mostly	mostly	ADV
gujaf-331	120	5	used	use	VERB
gujaf-331	120	6	for	for	ADP
gujaf-331	120	7	investment	investment	NOUN
gujaf-331	120	8	purposes	purpose	NOUN
gujaf-331	120	9	among	among	ADP
gujaf-331	120	10	others	other	NOUN
gujaf-331	120	11	.	.	PUNCT
gujaf-331	121	1	investment	investment	NOUN
gujaf-331	121	2	is	be	AUX
gujaf-331	121	3	a	a	DET
gujaf-331	121	4	commitment	commitment	NOUN
gujaf-331	121	5	of	of	ADP
gujaf-331	121	6	resources	resource	NOUN
gujaf-331	121	7	over	over	ADP
gujaf-331	121	8	a	a	DET
gujaf-331	121	9	period	period	NOUN
gujaf-331	121	10	of	of	ADP
gujaf-331	121	11	time	time	NOUN
gujaf-331	121	12	in	in	ADP
gujaf-331	121	13	anticipation	anticipation	NOUN
gujaf-331	121	14	of	of	ADP
gujaf-331	121	15	return	return	NOUN
gujaf-331	121	16	and	and	CCONJ
gujaf-331	121	17	to	to	PART
gujaf-331	121	18	compensate	compensate	VERB
gujaf-331	121	19	owners	owner	NOUN
gujaf-331	121	20	of	of	ADP
gujaf-331	121	21	capital	capital	NOUN
gujaf-331	121	22	for	for	ADP
gujaf-331	121	23	the	the	DET
gujaf-331	121	24	uncertainty	uncertainty	NOUN
gujaf-331	121	25	and	and	CCONJ
gujaf-331	121	26	risk	risk	NOUN
gujaf-331	121	27	they	they	PRON
gujaf-331	121	28	undertake	undertake	VERB
gujaf-331	121	29	.	.	PUNCT
gujaf-331	122	1	for	for	SCONJ
gujaf-331	122	2	investment	investment	NOUN
gujaf-331	122	3	decision	decision	NOUN
gujaf-331	122	4	to	to	PART
gujaf-331	122	5	be	be	AUX
gujaf-331	122	6	made	make	VERB
gujaf-331	122	7	there	there	PRON
gujaf-331	122	8	must	must	AUX
gujaf-331	122	9	be	be	AUX
gujaf-331	122	10	readily	readily	ADV
gujaf-331	122	11	available	available	ADJ
gujaf-331	122	12	information	information	NOUN
gujaf-331	122	13	.	.	PUNCT
gujaf-331	123	1	in	in	ADP
gujaf-331	123	2	line	line	NOUN
gujaf-331	123	3	with	with	ADP
gujaf-331	123	4	this	this	PRON
gujaf-331	123	5	,	,	PUNCT
gujaf-331	123	6	section	section	NOUN
gujaf-331	123	7	845	845	NUM
gujaf-331	123	8	and	and	CCONJ
gujaf-331	123	9	846	846	NUM
gujaf-331	123	10	,	,	PUNCT
gujaf-331	123	11	chapter	chapter	NOUN
gujaf-331	123	12	six	six	NUM
gujaf-331	123	13	of	of	ADP
gujaf-331	123	14	the	the	DET
gujaf-331	123	15	companies	company	NOUN
gujaf-331	123	16	and	and	CCONJ
gujaf-331	123	17	allied	ally	VERB
gujaf-331	123	18	matters	matter	NOUN
gujaf-331	123	19	act	act	VERB
gujaf-331	123	20	(	(	PUNCT
gujaf-331	123	21	cama	cama	NOUN
gujaf-331	123	22	)	)	PUNCT
gujaf-331	123	23	,	,	PUNCT
gujaf-331	123	24	(	(	PUNCT
gujaf-331	123	25	2020	2020	NUM
gujaf-331	123	26	)	)	PUNCT
gujaf-331	123	27	directs	direct	VERB
gujaf-331	123	28	all	all	DET
gujaf-331	123	29	listed	list	VERB
gujaf-331	123	30	firms	firm	NOUN
gujaf-331	123	31	on	on	ADP
gujaf-331	123	32	the	the	DET
gujaf-331	123	33	nigerian	nigerian	ADJ
gujaf-331	123	34	stock	stock	NOUN
gujaf-331	123	35	-	-	PUNCT
gujaf-331	123	36	market	market	NOUN
gujaf-331	123	37	(	(	PUNCT
gujaf-331	123	38	first	first	ADJ
gujaf-331	123	39	-	-	PUNCT
gujaf-331	123	40	tier	tier	NOUN
gujaf-331	123	41	)	)	PUNCT
gujaf-331	123	42	to	to	PART
gujaf-331	123	43	file	file	VERB
gujaf-331	123	44	their	their	PRON
gujaf-331	123	45	semiyearly	semiyearly	ADJ
gujaf-331	123	46	and	and	CCONJ
gujaf-331	123	47	annual	annual	ADJ
gujaf-331	123	48	reports	report	NOUN
gujaf-331	123	49	of	of	ADP
gujaf-331	123	50	their	their	PRON
gujaf-331	123	51	performance	performance	NOUN
gujaf-331	123	52	to	to	ADP
gujaf-331	123	53	the	the	DET
gujaf-331	123	54	securities	securities	PROPN
gujaf-331	123	55	and	and	CCONJ
gujaf-331	123	56	exchange	exchange	PROPN
gujaf-331	123	57	commission	commission	NOUN
gujaf-331	123	58	between	between	ADP
gujaf-331	123	59	the	the	DET
gujaf-331	123	60	financial	financial	ADJ
gujaf-331	123	61	year	year	NOUN
gujaf-331	123	62	end	end	NOUN
gujaf-331	123	63	and	and	CCONJ
gujaf-331	123	64	ninety	ninety	NUM
gujaf-331	123	65	days	day	NOUN
gujaf-331	123	66	.	.	PUNCT
gujaf-331	124	1	additionally	additionally	ADV
gujaf-331	124	2	,	,	PUNCT
gujaf-331	124	3	those	those	PRON
gujaf-331	124	4	listed	list	VERB
gujaf-331	124	5	on	on	ADP
gujaf-331	124	6	the	the	DET
gujaf-331	124	7	second	second	ADJ
gujaf-331	124	8	tier	tier	NOUN
gujaf-331	124	9	are	be	AUX
gujaf-331	124	10	to	to	PART
gujaf-331	124	11	file	file	VERB
gujaf-331	124	12	only	only	ADV
gujaf-331	124	13	their	their	PRON
gujaf-331	124	14	annual	annual	ADJ
gujaf-331	124	15	reports	report	NOUN
gujaf-331	124	16	and	and	CCONJ
gujaf-331	124	17	accounts	account	NOUN
gujaf-331	124	18	,	,	PUNCT
gujaf-331	124	19	this	this	DET
gujaf-331	124	20	guideline	guideline	NOUN
gujaf-331	124	21	is	be	AUX
gujaf-331	124	22	to	to	PART
gujaf-331	124	23	ensure	ensure	VERB
gujaf-331	124	24	accounting	accounting	NOUN
gujaf-331	124	25	information	information	NOUN
gujaf-331	124	26	is	be	AUX
gujaf-331	124	27	timely	timely	ADV
gujaf-331	124	28	available	available	ADJ
gujaf-331	124	29	and	and	CCONJ
gujaf-331	124	30	relevant	relevant	ADJ
gujaf-331	124	31	for	for	ADP
gujaf-331	124	32	investment	investment	NOUN
gujaf-331	124	33	decisions	decision	NOUN
gujaf-331	124	34	.	.	PUNCT
gujaf-331	125	1	investors	investor	NOUN
gujaf-331	125	2	commit	commit	VERB
gujaf-331	125	3	their	their	PRON
gujaf-331	125	4	funds	fund	NOUN
gujaf-331	125	5	with	with	ADP
gujaf-331	125	6	the	the	DET
gujaf-331	125	7	expectation	expectation	NOUN
gujaf-331	125	8	of	of	ADP
gujaf-331	125	9	return	return	NOUN
gujaf-331	125	10	,	,	PUNCT
gujaf-331	125	11	bearing	bear	VERB
gujaf-331	125	12	in	in	ADP
gujaf-331	125	13	mind	mind	NOUN
gujaf-331	125	14	a	a	DET
gujaf-331	125	15	given	give	VERB
gujaf-331	125	16	level	level	NOUN
gujaf-331	125	17	of	of	ADP
gujaf-331	125	18	risk	risk	NOUN
gujaf-331	125	19	(	(	PUNCT
gujaf-331	125	20	pandey	pandey	PROPN
gujaf-331	125	21	,	,	PUNCT
gujaf-331	125	22	2010	2010	NUM
gujaf-331	125	23	)	)	PUNCT
gujaf-331	125	24	.	.	PUNCT
gujaf-331	126	1	listed	list	VERB
gujaf-331	126	2	firms	firm	NOUN
gujaf-331	126	3	in	in	ADP
gujaf-331	126	4	nigeria	nigeria	PROPN
gujaf-331	126	5	like	like	ADP
gujaf-331	126	6	other	other	ADJ
gujaf-331	126	7	private	private	ADJ
gujaf-331	126	8	organisations	organisation	NOUN
gujaf-331	126	9	are	be	AUX
gujaf-331	126	10	having	have	VERB
gujaf-331	126	11	the	the	DET
gujaf-331	126	12	primary	primary	ADJ
gujaf-331	126	13	aim	aim	NOUN
gujaf-331	126	14	of	of	ADP
gujaf-331	126	15	profit	profit	NOUN
gujaf-331	126	16	maximisation	maximisation	NOUN
gujaf-331	126	17	.	.	PUNCT
gujaf-331	127	1	as	as	ADP
gujaf-331	127	2	for	for	ADP
gujaf-331	127	3	this	this	PRON
gujaf-331	127	4	,	,	PUNCT
gujaf-331	127	5	most	most	ADJ
gujaf-331	127	6	investors	investor	NOUN
gujaf-331	127	7	based	base	VERB
gujaf-331	127	8	their	their	PRON
gujaf-331	127	9	investment	investment	NOUN
gujaf-331	127	10	decisions	decision	NOUN
gujaf-331	127	11	on	on	ADP
gujaf-331	127	12	it	it	PRON
gujaf-331	127	13	,	,	PUNCT
gujaf-331	127	14	because	because	SCONJ
gujaf-331	127	15	it	it	PRON
gujaf-331	127	16	is	be	AUX
gujaf-331	127	17	from	from	ADP
gujaf-331	127	18	the	the	DET
gujaf-331	127	19	profit	profit	NOUN
gujaf-331	127	20	that	that	PRON
gujaf-331	127	21	dividends	dividend	NOUN
gujaf-331	127	22	and	and	CCONJ
gujaf-331	127	23	other	other	ADJ
gujaf-331	127	24	obligations	obligation	NOUN
gujaf-331	127	25	are	be	AUX
gujaf-331	127	26	paid	pay	VERB
gujaf-331	127	27	.	.	PUNCT
gujaf-331	128	1	a	a	DET
gujaf-331	128	2	firm	firm	NOUN
gujaf-331	128	3	that	that	PRON
gujaf-331	128	4	has	have	AUX
gujaf-331	128	5	not	not	PART
gujaf-331	128	6	earned	earn	VERB
gujaf-331	128	7	expected	expect	VERB
gujaf-331	128	8	profit	profit	NOUN
gujaf-331	128	9	may	may	AUX
gujaf-331	128	10	not	not	PART
gujaf-331	128	11	be	be	AUX
gujaf-331	128	12	able	able	ADJ
gujaf-331	128	13	to	to	PART
gujaf-331	128	14	meet	meet	VERB
gujaf-331	128	15	up	up	ADP
gujaf-331	128	16	with	with	ADP
gujaf-331	128	17	its	its	PRON
gujaf-331	128	18	stakeholders	stakeholder	NOUN
gujaf-331	128	19	’	'	PUNCT
gujaf-331	128	20	expectations	expectation	NOUN
gujaf-331	128	21	.	.	PUNCT
gujaf-331	129	1	besides	besides	ADV
gujaf-331	129	2	,	,	PUNCT
gujaf-331	129	3	omokhudu	omokhudu	NOUN
gujaf-331	129	4	and	and	CCONJ
gujaf-331	129	5	ibadin	ibadin	PROPN
gujaf-331	129	6	(	(	PUNCT
gujaf-331	129	7	2015	2015	NUM
gujaf-331	129	8	)	)	PUNCT
gujaf-331	129	9	opined	opine	VERB
gujaf-331	129	10	that	that	SCONJ
gujaf-331	129	11	some	some	DET
gujaf-331	129	12	investors	investor	NOUN
gujaf-331	129	13	study	study	VERB
gujaf-331	129	14	value	value	NOUN
gujaf-331	129	15	of	of	ADP
gujaf-331	129	16	the	the	DET
gujaf-331	129	17	firm	firm	NOUN
gujaf-331	129	18	,	,	PUNCT
gujaf-331	129	19	its	its	PRON
gujaf-331	129	20	size	size	NOUN
gujaf-331	129	21	and	and	CCONJ
gujaf-331	129	22	acceptability	acceptability	NOUN
gujaf-331	129	23	within	within	ADP
gujaf-331	129	24	and	and	CCONJ
gujaf-331	129	25	outside	outside	ADP
gujaf-331	129	26	the	the	DET
gujaf-331	129	27	country	country	NOUN
gujaf-331	129	28	irrespective	irrespective	ADV
gujaf-331	129	29	of	of	ADP
gujaf-331	129	30	whether	whether	SCONJ
gujaf-331	129	31	the	the	DET
gujaf-331	129	32	firm	firm	NOUN
gujaf-331	129	33	pays	pays	AUX
gujaf-331	129	34	dividend	dividend	VERB
gujaf-331	129	35	regularly	regularly	ADV
gujaf-331	129	36	or	or	CCONJ
gujaf-331	129	37	not	not	PART
gujaf-331	129	38	.	.	PUNCT
gujaf-331	130	1	investors	investor	NOUN
gujaf-331	130	2	of	of	ADP
gujaf-331	130	3	this	this	DET
gujaf-331	130	4	favourite	favourite	ADJ
gujaf-331	130	5	choose	choose	VERB
gujaf-331	130	6	long	long	ADJ
gujaf-331	130	7	run	run	NOUN
gujaf-331	130	8	benefits	benefit	NOUN
gujaf-331	130	9	that	that	PRON
gujaf-331	130	10	accrue	accrue	VERB
gujaf-331	130	11	to	to	ADP
gujaf-331	130	12	them	they	PRON
gujaf-331	130	13	;	;	PUNCT
gujaf-331	130	14	they	they	PRON
gujaf-331	130	15	therefore	therefore	ADV
gujaf-331	130	16	,	,	PUNCT
gujaf-331	130	17	look	look	VERB
gujaf-331	130	18	at	at	ADP
gujaf-331	130	19	the	the	DET
gujaf-331	130	20	firm	firm	NOUN
gujaf-331	130	21	’s	’s	PART
gujaf-331	130	22	book	book	NOUN
gujaf-331	130	23	value	value	NOUN
gujaf-331	130	24	in	in	ADP
gujaf-331	130	25	their	their	PRON
gujaf-331	130	26	decision	decision	NOUN
gujaf-331	130	27	.	.	PUNCT
gujaf-331	131	1	investors	investor	NOUN
gujaf-331	131	2	that	that	PRON
gujaf-331	131	3	patronise	patronise	VERB
gujaf-331	131	4	these	these	DET
gujaf-331	131	5	firms	firm	NOUN
gujaf-331	131	6	bear	bear	VERB
gujaf-331	131	7	in	in	ADP
gujaf-331	131	8	mind	mind	NOUN
gujaf-331	131	9	that	that	SCONJ
gujaf-331	131	10	in	in	ADP
gujaf-331	131	11	case	case	NOUN
gujaf-331	131	12	of	of	ADP
gujaf-331	131	13	any	any	DET
gujaf-331	131	14	eventuality	eventuality	NOUN
gujaf-331	131	15	,	,	PUNCT
gujaf-331	131	16	the	the	DET
gujaf-331	131	17	firm	firm	NOUN
gujaf-331	131	18	can	can	AUX
gujaf-331	131	19	use	use	VERB
gujaf-331	131	20	its	its	PRON
gujaf-331	131	21	assets	asset	NOUN
gujaf-331	131	22	to	to	PART
gujaf-331	131	23	arrest	arrest	VERB
gujaf-331	131	24	the	the	DET
gujaf-331	131	25	situation	situation	NOUN
gujaf-331	131	26	.	.	PUNCT
gujaf-331	132	1	however	however	ADV
gujaf-331	132	2	,	,	PUNCT
gujaf-331	132	3	some	some	DET
gujaf-331	132	4	investors	investor	NOUN
gujaf-331	132	5	are	be	AUX
gujaf-331	132	6	more	more	ADV
gujaf-331	132	7	concerned	concerned	ADJ
gujaf-331	132	8	with	with	ADP
gujaf-331	132	9	dividend	dividend	NOUN
gujaf-331	132	10	.	.	PUNCT
gujaf-331	133	1	to	to	ADP
gujaf-331	133	2	these	these	DET
gujaf-331	133	3	category	category	NOUN
gujaf-331	133	4	of	of	ADP
gujaf-331	133	5	investors	investor	NOUN
gujaf-331	133	6	,	,	PUNCT
gujaf-331	133	7	payment	payment	NOUN
gujaf-331	133	8	of	of	ADP
gujaf-331	133	9	dividend	dividend	NOUN
gujaf-331	133	10	is	be	AUX
gujaf-331	133	11	their	their	PRON
gujaf-331	133	12	target	target	NOUN
gujaf-331	133	13	on	on	ADP
gujaf-331	133	14	every	every	DET
gujaf-331	133	15	occasion	occasion	NOUN
gujaf-331	133	16	they	they	PRON
gujaf-331	133	17	are	be	AUX
gujaf-331	133	18	to	to	PART
gujaf-331	133	19	make	make	VERB
gujaf-331	133	20	investment	investment	NOUN
gujaf-331	133	21	decision	decision	NOUN
gujaf-331	133	22	.	.	PUNCT
gujaf-331	134	1	their	their	PRON
gujaf-331	134	2	decisions	decision	NOUN
gujaf-331	134	3	are	be	AUX
gujaf-331	134	4	geared	gear	VERB
gujaf-331	134	5	towards	towards	ADP
gujaf-331	134	6	firm	firm	NOUN
gujaf-331	134	7	that	that	PRON
gujaf-331	134	8	pays	pay	VERB
gujaf-331	134	9	higher	high	ADJ
gujaf-331	134	10	and	and	CCONJ
gujaf-331	134	11	stable	stable	ADJ
gujaf-331	134	12	dividend	dividend	NOUN
gujaf-331	134	13	.	.	PUNCT
gujaf-331	135	1	a	a	DET
gujaf-331	135	2	firm	firm	NOUN
gujaf-331	135	3	that	that	PRON
gujaf-331	135	4	satisfies	satisfy	VERB
gujaf-331	135	5	this	this	DET
gujaf-331	135	6	requirement	requirement	NOUN
gujaf-331	135	7	will	will	AUX
gujaf-331	135	8	be	be	AUX
gujaf-331	135	9	the	the	DET
gujaf-331	135	10	target	target	NOUN
gujaf-331	135	11	of	of	ADP
gujaf-331	135	12	theses	thesis	NOUN
gujaf-331	135	13	sort	sort	NOUN
gujaf-331	135	14	of	of	ADP
gujaf-331	135	15	investors	investor	NOUN
gujaf-331	135	16	,	,	PUNCT
gujaf-331	135	17	the	the	PRON
gujaf-331	135	18	more	more	ADV
gujaf-331	135	19	their	their	PRON
gujaf-331	135	20	number	number	NOUN
gujaf-331	135	21	and	and	CCONJ
gujaf-331	135	22	participation	participation	NOUN
gujaf-331	135	23	in	in	ADP
gujaf-331	135	24	the	the	DET
gujaf-331	135	25	capital	capital	NOUN
gujaf-331	135	26	market	market	NOUN
gujaf-331	135	27	,	,	PUNCT
gujaf-331	135	28	the	the	PRON
gujaf-331	135	29	better	well	ADJ
gujaf-331	135	30	the	the	DET
gujaf-331	135	31	share	share	NOUN
gujaf-331	135	32	prices	price	NOUN
gujaf-331	135	33	will	will	AUX
gujaf-331	135	34	be	be	AUX
gujaf-331	135	35	.	.	PUNCT
gujaf-331	136	1	to	to	ADP
gujaf-331	136	2	some	some	DET
gujaf-331	136	3	investors	investor	NOUN
gujaf-331	136	4	,	,	PUNCT
gujaf-331	136	5	profit	profit	NOUN
gujaf-331	136	6	is	be	AUX
gujaf-331	136	7	not	not	PART
gujaf-331	136	8	the	the	DET
gujaf-331	136	9	only	only	ADJ
gujaf-331	136	10	determinant	determinant	ADJ
gujaf-331	136	11	for	for	ADP
gujaf-331	136	12	their	their	PRON
gujaf-331	136	13	investment	investment	NOUN
gujaf-331	136	14	decisions	decision	NOUN
gujaf-331	136	15	,	,	PUNCT
gujaf-331	136	16	they	they	PRON
gujaf-331	136	17	proceed	proceed	VERB
gujaf-331	136	18	further	far	ADV
gujaf-331	136	19	to	to	PART
gujaf-331	136	20	find	find	VERB
gujaf-331	136	21	out	out	ADP
gujaf-331	136	22	from	from	ADP
gujaf-331	136	23	the	the	DET
gujaf-331	136	24	profit	profit	NOUN
gujaf-331	136	25	generated	generate	VERB
gujaf-331	136	26	by	by	ADP
gujaf-331	136	27	a	a	DET
gujaf-331	136	28	firm	firm	NOUN
gujaf-331	136	29	,	,	PUNCT
gujaf-331	136	30	how	how	SCONJ
gujaf-331	136	31	much	much	ADJ
gujaf-331	136	32	is	be	AUX
gujaf-331	136	33	in	in	ADP
gujaf-331	136	34	cash	cash	NOUN
gujaf-331	136	35	and	and	CCONJ
gujaf-331	136	36	how	how	SCONJ
gujaf-331	136	37	much	much	ADJ
gujaf-331	136	38	is	be	AUX
gujaf-331	136	39	in	in	ADP
gujaf-331	136	40	credit	credit	NOUN
gujaf-331	136	41	?	?	PUNCT
gujaf-331	137	1	since	since	SCONJ
gujaf-331	137	2	too	too	ADV
gujaf-331	137	3	much	much	ADJ
gujaf-331	137	4	earnings	earning	NOUN
gujaf-331	137	5	on	on	ADP
gujaf-331	137	6	credit	credit	NOUN
gujaf-331	137	7	indicates	indicate	VERB
gujaf-331	137	8	danger	danger	NOUN
gujaf-331	137	9	as	as	ADP
gujaf-331	137	10	a	a	DET
gujaf-331	137	11	result	result	NOUN
gujaf-331	137	12	of	of	ADP
gujaf-331	137	13	the	the	DET
gujaf-331	137	14	credit	credit	NOUN
gujaf-331	137	15	risk	risk	NOUN
gujaf-331	137	16	and	and	CCONJ
gujaf-331	137	17	costs	cost	NOUN
gujaf-331	137	18	related	relate	VERB
gujaf-331	137	19	with	with	ADP
gujaf-331	137	20	the	the	DET
gujaf-331	137	21	collection	collection	NOUN
gujaf-331	137	22	of	of	ADP
gujaf-331	137	23	credit	credit	NOUN
gujaf-331	137	24	sales	sale	NOUN
gujaf-331	137	25	(	(	PUNCT
gujaf-331	137	26	omolehinwa	omolehinwa	ADJ
gujaf-331	137	27	,	,	PUNCT
gujaf-331	137	28	2021	2021	NUM
gujaf-331	137	29	)	)	PUNCT
gujaf-331	137	30	.	.	PUNCT
gujaf-331	138	1	additionally	additionally	ADV
gujaf-331	138	2	,	,	PUNCT
gujaf-331	138	3	listed	list	VERB
gujaf-331	138	4	manufacturing	manufacturing	NOUN
gujaf-331	138	5	firms	firm	NOUN
gujaf-331	138	6	in	in	ADP
gujaf-331	138	7	nigeria	nigeria	PROPN
gujaf-331	138	8	are	be	AUX
gujaf-331	138	9	not	not	PART
gujaf-331	138	10	of	of	ADP
gujaf-331	138	11	the	the	DET
gujaf-331	138	12	same	same	ADJ
gujaf-331	138	13	size	size	NOUN
gujaf-331	138	14	,	,	PUNCT
gujaf-331	138	15	some	some	PRON
gujaf-331	138	16	are	be	AUX
gujaf-331	138	17	bigger	big	ADJ
gujaf-331	138	18	that	that	SCONJ
gujaf-331	138	19	others	other	NOUN
gujaf-331	138	20	in	in	ADP
gujaf-331	138	21	terms	term	NOUN
gujaf-331	138	22	of	of	ADP
gujaf-331	138	23	assets	asset	NOUN
gujaf-331	138	24	,	,	PUNCT
gujaf-331	138	25	turnover	turnover	NOUN
gujaf-331	138	26	over	over	ADP
gujaf-331	138	27	,	,	PUNCT
gujaf-331	138	28	geographical	geographical	ADJ
gujaf-331	138	29	coverage	coverage	NOUN
gujaf-331	138	30	,	,	PUNCT
gujaf-331	138	31	competitive	competitive	ADJ
gujaf-331	138	32	standing	standing	NOUN
gujaf-331	138	33	in	in	ADP
gujaf-331	138	34	the	the	DET
gujaf-331	138	35	market	market	NOUN
gujaf-331	138	36	among	among	ADP
gujaf-331	138	37	other	other	ADJ
gujaf-331	138	38	parameters	parameter	NOUN
gujaf-331	138	39	which	which	PRON
gujaf-331	138	40	were	be	AUX
gujaf-331	138	41	attained	attain	VERB
gujaf-331	138	42	over	over	ADP
gujaf-331	138	43	years	year	NOUN
gujaf-331	138	44	and	and	CCONJ
gujaf-331	138	45	their	their	PRON
gujaf-331	138	46	performance	performance	NOUN
gujaf-331	138	47	may	may	AUX
gujaf-331	138	48	vary	vary	VERB
gujaf-331	138	49	relative	relative	ADJ
gujaf-331	138	50	to	to	ADP
gujaf-331	138	51	their	their	PRON
gujaf-331	138	52	size	size	NOUN
gujaf-331	138	53	(	(	PUNCT
gujaf-331	138	54	omolehinwa	omolehinwa	ADJ
gujaf-331	138	55	,	,	PUNCT
gujaf-331	138	56	2021	2021	NUM
gujaf-331	138	57	)	)	PUNCT
gujaf-331	138	58	.	.	PUNCT
gujaf-331	139	1	moreover	moreover	ADV
gujaf-331	139	2	,	,	PUNCT
gujaf-331	139	3	some	some	DET
gujaf-331	139	4	investors	investor	NOUN
gujaf-331	139	5	consider	consider	VERB
gujaf-331	139	6	the	the	DET
gujaf-331	139	7	size	size	NOUN
gujaf-331	139	8	of	of	ADP
gujaf-331	139	9	the	the	DET
gujaf-331	139	10	firm	firm	NOUN
gujaf-331	139	11	in	in	ADP
gujaf-331	139	12	their	their	PRON
gujaf-331	139	13	investment	investment	NOUN
gujaf-331	139	14	decision	decision	NOUN
gujaf-331	139	15	.	.	PUNCT
gujaf-331	140	1	the	the	DET
gujaf-331	140	2	nigerian	nigerian	ADJ
gujaf-331	140	3	capital	capital	NOUN
gujaf-331	140	4	market	market	NOUN
gujaf-331	140	5	was	be	AUX
gujaf-331	140	6	adversely	adversely	ADV
gujaf-331	140	7	affected	affect	VERB
gujaf-331	140	8	by	by	ADP
gujaf-331	140	9	the	the	DET
gujaf-331	140	10	covid-19	covid-19	PROPN
gujaf-331	140	11	because	because	SCONJ
gujaf-331	140	12	the	the	DET
gujaf-331	140	13	markets	market	NOUN
gujaf-331	140	14	parameters	parameter	NOUN
gujaf-331	140	15	such	such	ADJ
gujaf-331	140	16	as	as	ADP
gujaf-331	140	17	the	the	DET
gujaf-331	140	18	trade	trade	NOUN
gujaf-331	140	19	volume	volume	NOUN
gujaf-331	140	20	,	,	PUNCT
gujaf-331	140	21	all	all	DET
gujaf-331	140	22	share	share	NOUN
gujaf-331	140	23	index	index	NOUN
gujaf-331	140	24	and	and	CCONJ
gujaf-331	140	25	market	market	NOUN
gujaf-331	140	26	capitalization	capitalization	NOUN
gujaf-331	140	27	have	have	AUX
gujaf-331	140	28	been	be	AUX
gujaf-331	140	29	adversely	adversely	ADV
gujaf-331	140	30	affected	affect	VERB
gujaf-331	140	31	by	by	ADP
gujaf-331	140	32	the	the	DET
gujaf-331	140	33	pandemic	pandemic	NOUN
gujaf-331	140	34	;	;	PUNCT
gujaf-331	140	35	in	in	ADP
gujaf-331	140	36	addition	addition	NOUN
gujaf-331	140	37	,	,	PUNCT
gujaf-331	140	38	the	the	DET
gujaf-331	140	39	market	market	NOUN
gujaf-331	140	40	was	be	AUX
gujaf-331	140	41	shot	shoot	VERB
gujaf-331	140	42	down	down	ADP
gujaf-331	140	43	for	for	ADP
gujaf-331	140	44	physical	physical	ADJ
gujaf-331	140	45	trading	trading	NOUN
gujaf-331	140	46	for	for	ADP
gujaf-331	140	47	some	some	DET
gujaf-331	140	48	weeks	week	NOUN
gujaf-331	140	49	between	between	ADP
gujaf-331	140	50	march	march	PROPN
gujaf-331	140	51	,	,	PUNCT
gujaf-331	140	52	2020	2020	NUM
gujaf-331	140	53	and	and	CCONJ
gujaf-331	140	54	april	april	PROPN
gujaf-331	140	55	of	of	ADP
gujaf-331	140	56	the	the	DET
gujaf-331	140	57	same	same	ADJ
gujaf-331	140	58	year	year	NOUN
gujaf-331	140	59	,	,	PUNCT
gujaf-331	140	60	a	a	DET
gujaf-331	140	61	development	development	NOUN
gujaf-331	140	62	that	that	PRON
gujaf-331	140	63	constrained	constrain	VERB
gujaf-331	140	64	the	the	DET
gujaf-331	140	65	market	market	NOUN
gujaf-331	140	66	participants	participant	NOUN
gujaf-331	140	67	to	to	ADP
gujaf-331	140	68	virtual	virtual	ADJ
gujaf-331	140	69	transactions	transaction	NOUN
gujaf-331	140	70	nigerian	nigerian	ADJ
gujaf-331	140	71	exchage	exchage	PROPN
gujaf-331	140	72	group	group	NOUN
gujaf-331	140	73	(	(	PUNCT
gujaf-331	140	74	ngx	ngx	PROPN
gujaf-331	140	75	group	group	NOUN
gujaf-331	140	76	)	)	PUNCT
gujaf-331	140	77	,	,	PUNCT
gujaf-331	140	78	2023	2023	NUM
gujaf-331	140	79	)	)	PUNCT
gujaf-331	140	80	.	.	PUNCT
gujaf-331	141	1	gusau	gusau	PROPN
gujaf-331	141	2	journal	journal	PROPN
gujaf-331	141	3	of	of	ADP
gujaf-331	141	4	accounting	accounting	NOUN
gujaf-331	141	5	and	and	CCONJ
gujaf-331	141	6	finance	finance	NOUN
gujaf-331	141	7	,	,	PUNCT
gujaf-331	141	8	vol	vol	NOUN
gujaf-331	141	9	.	.	PROPN
gujaf-331	141	10	5	5	NUM
gujaf-331	141	11	,	,	PUNCT
gujaf-331	141	12	issue	issue	NOUN
gujaf-331	141	13	2	2	NUM
gujaf-331	141	14	,	,	PUNCT
gujaf-331	141	15	october	october	PROPN
gujaf-331	141	16	,	,	PUNCT
gujaf-331	141	17	2024	2024	NUM
gujaf-331	141	18	72	72	NUM
gujaf-331	141	19	moreover	moreover	ADV
gujaf-331	141	20	,	,	PUNCT
gujaf-331	141	21	critical	critical	ADJ
gujaf-331	141	22	review	review	NOUN
gujaf-331	141	23	of	of	ADP
gujaf-331	141	24	the	the	DET
gujaf-331	141	25	share	share	NOUN
gujaf-331	141	26	prices	price	NOUN
gujaf-331	141	27	proved	prove	VERB
gujaf-331	141	28	that	that	SCONJ
gujaf-331	141	29	manufacturing	manufacturing	NOUN
gujaf-331	141	30	firms	firm	NOUN
gujaf-331	141	31	are	be	AUX
gujaf-331	141	32	the	the	DET
gujaf-331	141	33	most	most	ADV
gujaf-331	141	34	severely	severely	ADV
gujaf-331	141	35	affected	affect	VERB
gujaf-331	141	36	firms	firm	NOUN
gujaf-331	141	37	in	in	ADP
gujaf-331	141	38	nigeria	nigeria	PROPN
gujaf-331	141	39	,	,	PUNCT
gujaf-331	141	40	this	this	PRON
gujaf-331	141	41	is	be	AUX
gujaf-331	141	42	as	as	ADP
gujaf-331	141	43	a	a	DET
gujaf-331	141	44	result	result	NOUN
gujaf-331	141	45	of	of	ADP
gujaf-331	141	46	the	the	DET
gujaf-331	141	47	lock	lock	NOUN
gujaf-331	141	48	down	down	ADP
gujaf-331	141	49	enforcement	enforcement	NOUN
gujaf-331	141	50	that	that	PRON
gujaf-331	141	51	resulted	result	VERB
gujaf-331	141	52	in	in	ADP
gujaf-331	141	53	the	the	DET
gujaf-331	141	54	restriction	restriction	NOUN
gujaf-331	141	55	of	of	ADP
gujaf-331	141	56	movement	movement	NOUN
gujaf-331	141	57	of	of	ADP
gujaf-331	141	58	human	human	ADJ
gujaf-331	141	59	beings	being	NOUN
gujaf-331	141	60	,	,	PUNCT
gujaf-331	141	61	raw	raw	ADJ
gujaf-331	141	62	materials	material	NOUN
gujaf-331	141	63	and	and	CCONJ
gujaf-331	141	64	commodities	commodity	NOUN
gujaf-331	141	65	,	,	PUNCT
gujaf-331	141	66	as	as	ADP
gujaf-331	141	67	for	for	ADP
gujaf-331	141	68	this	this	PRON
gujaf-331	141	69	,	,	PUNCT
gujaf-331	141	70	their	their	PRON
gujaf-331	141	71	prices	price	NOUN
gujaf-331	141	72	skyrocketed	skyrocket	VERB
gujaf-331	141	73	due	due	ADJ
gujaf-331	141	74	to	to	ADP
gujaf-331	141	75	scarcity	scarcity	NOUN
gujaf-331	141	76	.	.	PUNCT
gujaf-331	142	1	additionally	additionally	ADV
gujaf-331	142	2	,	,	PUNCT
gujaf-331	142	3	significant	significant	ADJ
gujaf-331	142	4	losses	loss	NOUN
gujaf-331	142	5	were	be	AUX
gujaf-331	142	6	recoded	recode	VERB
gujaf-331	142	7	due	due	ADP
gujaf-331	142	8	to	to	ADP
gujaf-331	142	9	the	the	DET
gujaf-331	142	10	damage	damage	NOUN
gujaf-331	142	11	of	of	ADP
gujaf-331	142	12	manufactured	manufacture	VERB
gujaf-331	142	13	goods	good	NOUN
gujaf-331	142	14	in	in	ADP
gujaf-331	142	15	the	the	DET
gujaf-331	142	16	ware	ware	NOUN
gujaf-331	142	17	houses	house	NOUN
gujaf-331	142	18	.	.	PUNCT
gujaf-331	143	1	critical	critical	ADJ
gujaf-331	143	2	review	review	NOUN
gujaf-331	143	3	of	of	ADP
gujaf-331	143	4	the	the	DET
gujaf-331	143	5	share	share	NOUN
gujaf-331	143	6	prices	price	NOUN
gujaf-331	143	7	of	of	ADP
gujaf-331	143	8	listed	list	VERB
gujaf-331	143	9	manufacturing	manufacturing	NOUN
gujaf-331	143	10	firms	firm	NOUN
gujaf-331	143	11	proves	prove	VERB
gujaf-331	143	12	a	a	DET
gujaf-331	143	13	significant	significant	ADJ
gujaf-331	143	14	drop	drop	NOUN
gujaf-331	143	15	in	in	ADP
gujaf-331	143	16	the	the	DET
gujaf-331	143	17	prices	price	NOUN
gujaf-331	143	18	during	during	ADP
gujaf-331	143	19	the	the	DET
gujaf-331	143	20	first	first	ADJ
gujaf-331	143	21	quarter	quarter	NOUN
gujaf-331	143	22	of	of	ADP
gujaf-331	143	23	2020	2020	NUM
gujaf-331	143	24	and	and	CCONJ
gujaf-331	143	25	up	up	ADP
gujaf-331	143	26	to	to	ADP
gujaf-331	143	27	the	the	DET
gujaf-331	143	28	end	end	NOUN
gujaf-331	143	29	of	of	ADP
gujaf-331	143	30	august	august	PROPN
gujaf-331	143	31	2023	2023	NUM
gujaf-331	143	32	many	many	ADJ
gujaf-331	143	33	have	have	AUX
gujaf-331	143	34	not	not	PART
gujaf-331	143	35	recovered	recover	VERB
gujaf-331	143	36	their	their	PRON
gujaf-331	143	37	opening	opening	NOUN
gujaf-331	143	38	value	value	NOUN
gujaf-331	143	39	of	of	ADP
gujaf-331	143	40	the	the	DET
gujaf-331	143	41	year	year	NOUN
gujaf-331	143	42	2020	2020	NUM
gujaf-331	143	43	.	.	PUNCT
gujaf-331	144	1	for	for	ADP
gujaf-331	144	2	instance	instance	NOUN
gujaf-331	144	3	,	,	PUNCT
gujaf-331	144	4	nascon	nascon	ADJ
gujaf-331	144	5	allied	allied	PROPN
gujaf-331	144	6	industries	industries	PROPN
gujaf-331	144	7	plc	plc	PROPN
gujaf-331	144	8	,	,	PUNCT
gujaf-331	144	9	nestle	nestle	PROPN
gujaf-331	144	10	nigeria	nigeria	PROPN
gujaf-331	144	11	plc	plc	PROPN
gujaf-331	144	12	,	,	PUNCT
gujaf-331	144	13	unilever	unilever	PROPN
gujaf-331	144	14	nigeria	nigeria	PROPN
gujaf-331	144	15	plc	plc	PROPN
gujaf-331	144	16	,	,	PUNCT
gujaf-331	144	17	international	international	PROPN
gujaf-331	144	18	breweries	breweries	PROPN
gujaf-331	144	19	plc	plc	PROPN
gujaf-331	144	20	and	and	CCONJ
gujaf-331	144	21	wapco	wapco	PROPN
gujaf-331	144	22	plc	plc	PROPN
gujaf-331	144	23	opened	open	VERB
gujaf-331	144	24	the	the	DET
gujaf-331	144	25	year	year	NOUN
gujaf-331	144	26	with	with	ADP
gujaf-331	144	27	the	the	DET
gujaf-331	144	28	following	follow	VERB
gujaf-331	144	29	prices	price	NOUN
gujaf-331	144	30	respectively	respectively	ADV
gujaf-331	144	31	;	;	PUNCT
gujaf-331	144	32	n15.00	n15.00	PROPN
gujaf-331	144	33	,	,	PUNCT
gujaf-331	144	34	n1,380.00	n1,380.00	PROPN
gujaf-331	144	35	,	,	PUNCT
gujaf-331	144	36	n15	n15	PROPN
gujaf-331	144	37	,	,	PUNCT
gujaf-331	144	38	n9.00	n9.00	PROPN
gujaf-331	144	39	and	and	CCONJ
gujaf-331	144	40	n15.20	n15.20	PROPN
gujaf-331	144	41	,	,	PUNCT
gujaf-331	144	42	but	but	CCONJ
gujaf-331	144	43	the	the	DET
gujaf-331	144	44	prices	price	NOUN
gujaf-331	144	45	crashed	crash	VERB
gujaf-331	144	46	to	to	ADP
gujaf-331	144	47	n9.40	n9.40	PROPN
gujaf-331	144	48	,	,	PUNCT
gujaf-331	144	49	n850.00	n850.00	NOUN
gujaf-331	144	50	,	,	PUNCT
gujaf-331	144	51	n11.65	n11.65	PROPN
gujaf-331	144	52	,	,	PUNCT
gujaf-331	144	53	n5.50	n5.50	PROPN
gujaf-331	144	54	and	and	CCONJ
gujaf-331	144	55	n10.10	n10.10	ADV
gujaf-331	144	56	respectively	respectively	ADV
gujaf-331	144	57	on	on	ADP
gujaf-331	144	58	20th	20th	ADJ
gujaf-331	144	59	march	march	NOUN
gujaf-331	144	60	,	,	PUNCT
gujaf-331	144	61	2020	2020	NUM
gujaf-331	144	62	.	.	PUNCT
gujaf-331	145	1	and	and	CCONJ
gujaf-331	145	2	as	as	ADP
gujaf-331	145	3	of	of	ADP
gujaf-331	145	4	the	the	DET
gujaf-331	145	5	close	close	NOUN
gujaf-331	145	6	of	of	ADP
gujaf-331	145	7	the	the	DET
gujaf-331	145	8	business	business	NOUN
gujaf-331	145	9	of	of	ADP
gujaf-331	145	10	friday	friday	PROPN
gujaf-331	145	11	5th	5th	PROPN
gujaf-331	145	12	may	may	PROPN
gujaf-331	145	13	,	,	PUNCT
gujaf-331	145	14	2023	2023	NUM
gujaf-331	145	15	the	the	DET
gujaf-331	145	16	market	market	NOUN
gujaf-331	145	17	price	price	NOUN
gujaf-331	145	18	for	for	ADP
gujaf-331	145	19	the	the	DET
gujaf-331	145	20	companies	company	NOUN
gujaf-331	145	21	are	be	AUX
gujaf-331	145	22	as	as	SCONJ
gujaf-331	145	23	follows	follow	VERB
gujaf-331	145	24	:	:	PUNCT
gujaf-331	145	25	nascon	nascon	NOUN
gujaf-331	145	26	allied	allied	PROPN
gujaf-331	145	27	industries	industries	PROPN
gujaf-331	145	28	plc	plc	PROPN
gujaf-331	145	29	;	;	PUNCT
gujaf-331	145	30	n12.80	n12.80	PROPN
gujaf-331	145	31	,	,	PUNCT
gujaf-331	145	32	nestle	nestle	PROPN
gujaf-331	145	33	nigeria	nigeria	PROPN
gujaf-331	145	34	plc	plc	PROPN
gujaf-331	145	35	;	;	PUNCT
gujaf-331	145	36	n1,080.30	n1,080.30	PROPN
gujaf-331	145	37	,	,	PUNCT
gujaf-331	145	38	unilever	unilever	PROPN
gujaf-331	145	39	nigeria	nigeria	PROPN
gujaf-331	145	40	plc	plc	PROPN
gujaf-331	145	41	;	;	PUNCT
gujaf-331	145	42	n13.50	n13.50	PROPN
gujaf-331	145	43	,	,	PUNCT
gujaf-331	145	44	international	international	PROPN
gujaf-331	145	45	breweries	breweries	PROPN
gujaf-331	145	46	plc	plc	PROPN
gujaf-331	145	47	;	;	PUNCT
gujaf-331	145	48	n4.20	n4.20	PROPN
gujaf-331	145	49	and	and	CCONJ
gujaf-331	145	50	wapco	wapco	PROPN
gujaf-331	145	51	plc	plc	PROPN
gujaf-331	145	52	;	;	PUNCT
gujaf-331	145	53	n26.00	n26.00	PROPN
gujaf-331	145	54	(	(	PUNCT
gujaf-331	145	55	cashcraft	cashcraft	NOUN
gujaf-331	145	56	asset	asset	NOUN
gujaf-331	145	57	management	management	NOUN
gujaf-331	145	58	company	company	NOUN
gujaf-331	145	59	,	,	PUNCT
gujaf-331	145	60	2023	2023	NUM
gujaf-331	145	61	)	)	PUNCT
gujaf-331	145	62	.	.	PUNCT
gujaf-331	146	1	like	like	ADP
gujaf-331	146	2	many	many	ADJ
gujaf-331	146	3	firms	firm	NOUN
gujaf-331	146	4	listed	list	VERB
gujaf-331	146	5	on	on	ADP
gujaf-331	146	6	the	the	DET
gujaf-331	146	7	nigerian	nigerian	ADJ
gujaf-331	146	8	exchange	exchange	NOUN
gujaf-331	146	9	group	group	NOUN
gujaf-331	146	10	,	,	PUNCT
gujaf-331	146	11	listed	list	VERB
gujaf-331	146	12	service	service	NOUN
gujaf-331	146	13	firms	firm	NOUN
gujaf-331	146	14	that	that	PRON
gujaf-331	146	15	engage	engage	VERB
gujaf-331	146	16	in	in	ADP
gujaf-331	146	17	transportation	transportation	NOUN
gujaf-331	146	18	,	,	PUNCT
gujaf-331	146	19	tourism	tourism	NOUN
gujaf-331	146	20	,	,	PUNCT
gujaf-331	146	21	leasing	leasing	NOUN
gujaf-331	146	22	,	,	PUNCT
gujaf-331	146	23	journalism	journalism	NOUN
gujaf-331	146	24	business	business	NOUN
gujaf-331	146	25	among	among	ADP
gujaf-331	146	26	others	other	NOUN
gujaf-331	146	27	had	have	VERB
gujaf-331	146	28	their	their	PRON
gujaf-331	146	29	share	share	NOUN
gujaf-331	146	30	prices	price	NOUN
gujaf-331	146	31	experiencing	experience	VERB
gujaf-331	146	32	sharp	sharp	ADJ
gujaf-331	146	33	decline	decline	NOUN
gujaf-331	146	34	in	in	ADP
gujaf-331	146	35	the	the	DET
gujaf-331	146	36	year	year	NOUN
gujaf-331	146	37	2020	2020	NUM
gujaf-331	146	38	.	.	PUNCT
gujaf-331	147	1	but	but	CCONJ
gujaf-331	147	2	as	as	ADP
gujaf-331	147	3	at	at	ADP
gujaf-331	147	4	the	the	DET
gujaf-331	147	5	end	end	NOUN
gujaf-331	147	6	of	of	ADP
gujaf-331	147	7	august	august	PROPN
gujaf-331	147	8	2023	2023	NUM
gujaf-331	147	9	,	,	PUNCT
gujaf-331	147	10	some	some	DET
gujaf-331	147	11	firms	firm	NOUN
gujaf-331	147	12	are	be	AUX
gujaf-331	147	13	yet	yet	ADV
gujaf-331	147	14	to	to	PART
gujaf-331	147	15	recover	recover	VERB
gujaf-331	147	16	their	their	PRON
gujaf-331	147	17	opening	opening	NOUN
gujaf-331	147	18	prices	price	NOUN
gujaf-331	147	19	of	of	ADP
gujaf-331	147	20	2020	2020	NUM
gujaf-331	147	21	;	;	PUNCT
gujaf-331	147	22	while	while	SCONJ
gujaf-331	147	23	others	other	NOUN
gujaf-331	147	24	have	have	AUX
gujaf-331	147	25	recovered	recover	VERB
gujaf-331	147	26	and	and	CCONJ
gujaf-331	147	27	improved	improve	VERB
gujaf-331	147	28	on	on	ADP
gujaf-331	147	29	the	the	DET
gujaf-331	147	30	opening	opening	NOUN
gujaf-331	147	31	price	price	NOUN
gujaf-331	147	32	of	of	ADP
gujaf-331	147	33	2020	2020	NUM
gujaf-331	147	34	(	(	PUNCT
gujaf-331	147	35	cashcraft	cashcraft	NOUN
gujaf-331	147	36	asset	asset	NOUN
gujaf-331	147	37	management	management	NOUN
gujaf-331	147	38	company	company	NOUN
gujaf-331	147	39	,	,	PUNCT
gujaf-331	147	40	2023	2023	NUM
gujaf-331	147	41	)	)	PUNCT
gujaf-331	147	42	.	.	PUNCT
gujaf-331	148	1	as	as	ADP
gujaf-331	148	2	a	a	DET
gujaf-331	148	3	result	result	NOUN
gujaf-331	148	4	of	of	ADP
gujaf-331	148	5	the	the	DET
gujaf-331	148	6	difference	difference	NOUN
gujaf-331	148	7	in	in	ADP
gujaf-331	148	8	the	the	DET
gujaf-331	148	9	reaction	reaction	NOUN
gujaf-331	148	10	of	of	ADP
gujaf-331	148	11	the	the	DET
gujaf-331	148	12	share	share	NOUN
gujaf-331	148	13	prices	price	NOUN
gujaf-331	148	14	after	after	ADP
gujaf-331	148	15	the	the	DET
gujaf-331	148	16	covid-19	covid-19	PROPN
gujaf-331	148	17	pandemic	pandemic	NOUN
gujaf-331	148	18	among	among	ADP
gujaf-331	148	19	the	the	DET
gujaf-331	148	20	listed	list	VERB
gujaf-331	148	21	firms	firm	NOUN
gujaf-331	148	22	,	,	PUNCT
gujaf-331	148	23	we	we	PRON
gujaf-331	148	24	deem	deem	VERB
gujaf-331	148	25	it	it	PRON
gujaf-331	148	26	fit	fit	ADJ
gujaf-331	148	27	to	to	PART
gujaf-331	148	28	conduct	conduct	VERB
gujaf-331	148	29	a	a	DET
gujaf-331	148	30	study	study	NOUN
gujaf-331	148	31	on	on	ADP
gujaf-331	148	32	the	the	DET
gujaf-331	148	33	differences	difference	NOUN
gujaf-331	148	34	in	in	ADP
gujaf-331	148	35	the	the	DET
gujaf-331	148	36	value	value	NOUN
gujaf-331	148	37	relevance	relevance	NOUN
gujaf-331	148	38	of	of	ADP
gujaf-331	148	39	accounting	accounting	NOUN
gujaf-331	148	40	information	information	NOUN
gujaf-331	148	41	between	between	ADP
gujaf-331	148	42	the	the	DET
gujaf-331	148	43	listed	list	VERB
gujaf-331	148	44	manufacturing	manufacturing	NOUN
gujaf-331	148	45	firms	firm	NOUN
gujaf-331	148	46	and	and	CCONJ
gujaf-331	148	47	listed	list	VERB
gujaf-331	148	48	service	service	NOUN
gujaf-331	148	49	firms	firm	NOUN
gujaf-331	148	50	in	in	ADP
gujaf-331	148	51	nigeria	nigeria	PROPN
gujaf-331	148	52	.	.	PUNCT
gujaf-331	149	1	hence	hence	ADV
gujaf-331	149	2	,	,	PUNCT
gujaf-331	149	3	the	the	DET
gujaf-331	149	4	study	study	NOUN
gujaf-331	149	5	tested	test	VERB
gujaf-331	149	6	the	the	DET
gujaf-331	149	7	following	follow	VERB
gujaf-331	149	8	hypotheses	hypothesis	NOUN
gujaf-331	149	9	.	.	PUNCT
gujaf-331	150	1	h01	h01	NOUN
gujaf-331	150	2	there	there	PRON
gujaf-331	150	3	is	be	VERB
gujaf-331	150	4	no	no	DET
gujaf-331	150	5	difference	difference	NOUN
gujaf-331	150	6	in	in	ADP
gujaf-331	150	7	the	the	DET
gujaf-331	150	8	value	value	NOUN
gujaf-331	150	9	relevance	relevance	NOUN
gujaf-331	150	10	of	of	ADP
gujaf-331	150	11	earnings	earning	NOUN
gujaf-331	150	12	per	per	ADP
gujaf-331	150	13	share	share	NOUN
gujaf-331	150	14	between	between	ADP
gujaf-331	150	15	the	the	DET
gujaf-331	150	16	listed	list	VERB
gujaf-331	150	17	manufacturing	manufacturing	NOUN
gujaf-331	150	18	firms	firm	NOUN
gujaf-331	150	19	and	and	CCONJ
gujaf-331	150	20	listed	list	VERB
gujaf-331	150	21	service	service	NOUN
gujaf-331	150	22	firms	firm	NOUN
gujaf-331	150	23	in	in	ADP
gujaf-331	150	24	nigeria	nigeria	PROPN
gujaf-331	150	25	in	in	ADP
gujaf-331	150	26	the	the	DET
gujaf-331	150	27	post	post	NOUN
gujaf-331	150	28	covid-19	covid-19	PROPN
gujaf-331	150	29	period	period	NOUN
gujaf-331	150	30	.	.	PUNCT
gujaf-331	151	1	h02	h02	NOUN
gujaf-331	151	2	there	there	PRON
gujaf-331	151	3	is	be	VERB
gujaf-331	151	4	no	no	DET
gujaf-331	151	5	difference	difference	NOUN
gujaf-331	151	6	in	in	ADP
gujaf-331	151	7	the	the	DET
gujaf-331	151	8	value	value	NOUN
gujaf-331	151	9	relevance	relevance	NOUN
gujaf-331	151	10	of	of	ADP
gujaf-331	151	11	book	book	NOUN
gujaf-331	151	12	value	value	NOUN
gujaf-331	151	13	of	of	ADP
gujaf-331	151	14	equity	equity	NOUN
gujaf-331	151	15	between	between	ADP
gujaf-331	151	16	the	the	DET
gujaf-331	151	17	listed	list	VERB
gujaf-331	151	18	manufacturing	manufacturing	NOUN
gujaf-331	151	19	firms	firm	NOUN
gujaf-331	151	20	and	and	CCONJ
gujaf-331	151	21	listed	list	VERB
gujaf-331	151	22	service	service	NOUN
gujaf-331	151	23	firms	firm	NOUN
gujaf-331	151	24	in	in	ADP
gujaf-331	151	25	nigeria	nigeria	PROPN
gujaf-331	151	26	in	in	ADP
gujaf-331	151	27	the	the	DET
gujaf-331	151	28	post	post	NOUN
gujaf-331	151	29	covid-19	covid-19	PROPN
gujaf-331	151	30	period	period	NOUN
gujaf-331	151	31	.	.	PUNCT
gujaf-331	152	1	h03	h03	NOUN
gujaf-331	152	2	there	there	PRON
gujaf-331	152	3	is	be	VERB
gujaf-331	152	4	no	no	DET
gujaf-331	152	5	difference	difference	NOUN
gujaf-331	152	6	in	in	ADP
gujaf-331	152	7	the	the	DET
gujaf-331	152	8	value	value	NOUN
gujaf-331	152	9	relevance	relevance	NOUN
gujaf-331	152	10	of	of	ADP
gujaf-331	152	11	dividend	dividend	NOUN
gujaf-331	152	12	per	per	ADP
gujaf-331	152	13	share	share	NOUN
gujaf-331	152	14	between	between	ADP
gujaf-331	152	15	the	the	DET
gujaf-331	152	16	listed	list	VERB
gujaf-331	152	17	manufacturing	manufacturing	NOUN
gujaf-331	152	18	firms	firm	NOUN
gujaf-331	152	19	and	and	CCONJ
gujaf-331	152	20	listed	list	VERB
gujaf-331	152	21	service	service	NOUN
gujaf-331	152	22	firms	firm	NOUN
gujaf-331	152	23	in	in	ADP
gujaf-331	152	24	nigeria	nigeria	PROPN
gujaf-331	152	25	in	in	ADP
gujaf-331	152	26	the	the	DET
gujaf-331	152	27	post	post	NOUN
gujaf-331	152	28	covid-19	covid-19	PROPN
gujaf-331	152	29	period	period	NOUN
gujaf-331	152	30	.	.	PUNCT
gujaf-331	153	1	h04	h04	NOUN
gujaf-331	153	2	there	there	PRON
gujaf-331	153	3	is	be	VERB
gujaf-331	153	4	no	no	DET
gujaf-331	153	5	difference	difference	NOUN
gujaf-331	153	6	in	in	ADP
gujaf-331	153	7	the	the	DET
gujaf-331	153	8	value	value	NOUN
gujaf-331	153	9	relevance	relevance	NOUN
gujaf-331	153	10	of	of	ADP
gujaf-331	153	11	cash	cash	NOUN
gujaf-331	153	12	flow	flow	NOUN
gujaf-331	153	13	from	from	ADP
gujaf-331	153	14	operations	operation	NOUN
gujaf-331	153	15	between	between	ADP
gujaf-331	153	16	the	the	DET
gujaf-331	153	17	listed	list	VERB
gujaf-331	153	18	manufacturing	manufacturing	NOUN
gujaf-331	153	19	firms	firm	NOUN
gujaf-331	153	20	and	and	CCONJ
gujaf-331	153	21	listed	list	VERB
gujaf-331	153	22	service	service	NOUN
gujaf-331	153	23	firms	firm	NOUN
gujaf-331	153	24	in	in	ADP
gujaf-331	153	25	nigeria	nigeria	PROPN
gujaf-331	153	26	in	in	ADP
gujaf-331	153	27	the	the	DET
gujaf-331	153	28	post	post	NOUN
gujaf-331	153	29	covid-19	covid-19	PROPN
gujaf-331	153	30	period	period	NOUN
gujaf-331	153	31	.	.	PUNCT
gujaf-331	154	1	2.0	2.0	NUM
gujaf-331	154	2	literature	literature	NOUN
gujaf-331	154	3	review	review	NOUN
gujaf-331	154	4	under	under	ADP
gujaf-331	154	5	this	this	DET
gujaf-331	154	6	section	section	NOUN
gujaf-331	154	7	,	,	PUNCT
gujaf-331	154	8	the	the	DET
gujaf-331	154	9	study	study	NOUN
gujaf-331	154	10	reviewed	review	VERB
gujaf-331	154	11	related	related	ADJ
gujaf-331	154	12	studies	study	NOUN
gujaf-331	154	13	both	both	CCONJ
gujaf-331	154	14	empirical	empirical	ADJ
gujaf-331	154	15	and	and	CCONJ
gujaf-331	154	16	otherwise	otherwise	ADV
gujaf-331	154	17	,	,	PUNCT
gujaf-331	154	18	as	as	ADV
gujaf-331	154	19	well	well	ADV
gujaf-331	154	20	as	as	ADP
gujaf-331	154	21	the	the	DET
gujaf-331	154	22	theory	theory	NOUN
gujaf-331	154	23	selected	select	VERB
gujaf-331	154	24	to	to	PART
gujaf-331	154	25	underpin	underpin	VERB
gujaf-331	154	26	the	the	DET
gujaf-331	154	27	study	study	NOUN
gujaf-331	154	28	.	.	PUNCT
gujaf-331	155	1	review	review	NOUN
gujaf-331	155	2	of	of	ADP
gujaf-331	155	3	empirical	empirical	ADJ
gujaf-331	155	4	studies	study	NOUN
gujaf-331	155	5	chalmers	chalmer	VERB
gujaf-331	155	6	et	et	PROPN
gujaf-331	155	7	al	al	PROPN
gujaf-331	155	8	.	.	PROPN
gujaf-331	156	1	(	(	PUNCT
gujaf-331	156	2	2011	2011	NUM
gujaf-331	156	3	)	)	PUNCT
gujaf-331	156	4	studied	study	VERB
gujaf-331	156	5	value	value	NOUN
gujaf-331	156	6	relevance	relevance	NOUN
gujaf-331	156	7	of	of	ADP
gujaf-331	156	8	accounting	account	VERB
gujaf-331	156	9	information	information	NOUN
gujaf-331	156	10	with	with	ADP
gujaf-331	156	11	emphasis	emphasis	NOUN
gujaf-331	156	12	on	on	ADP
gujaf-331	156	13	ifrs	ifrs	ADJ
gujaf-331	156	14	adoption	adoption	NOUN
gujaf-331	156	15	in	in	ADP
gujaf-331	156	16	australia	australia	PROPN
gujaf-331	156	17	,	,	PUNCT
gujaf-331	156	18	the	the	DET
gujaf-331	156	19	study	study	NOUN
gujaf-331	156	20	used	use	VERB
gujaf-331	156	21	data	datum	NOUN
gujaf-331	156	22	between	between	ADP
gujaf-331	156	23	1990	1990	NUM
gujaf-331	156	24	and	and	CCONJ
gujaf-331	156	25	2008	2008	NUM
gujaf-331	156	26	.	.	PUNCT
gujaf-331	157	1	the	the	DET
gujaf-331	157	2	unit	unit	NOUN
gujaf-331	157	3	of	of	ADP
gujaf-331	157	4	analysis	analysis	NOUN
gujaf-331	157	5	for	for	ADP
gujaf-331	157	6	the	the	DET
gujaf-331	157	7	study	study	NOUN
gujaf-331	157	8	was	be	AUX
gujaf-331	157	9	listed	list	VERB
gujaf-331	157	10	industrial	industrial	ADJ
gujaf-331	157	11	firms	firm	NOUN
gujaf-331	157	12	.	.	PUNCT
gujaf-331	158	1	20,025	20,025	NUM
gujaf-331	158	2	firm	firm	ADJ
gujaf-331	158	3	-	-	PUNCT
gujaf-331	158	4	year	year	NOUN
gujaf-331	158	5	observations	observation	NOUN
gujaf-331	158	6	across	across	ADP
gujaf-331	158	7	the	the	DET
gujaf-331	158	8	19	19	NUM
gujaf-331	158	9	-	-	PUNCT
gujaf-331	158	10	year	year	NOUN
gujaf-331	158	11	period	period	NOUN
gujaf-331	158	12	was	be	AUX
gujaf-331	158	13	used	use	VERB
gujaf-331	158	14	.	.	PUNCT
gujaf-331	159	1	the	the	DET
gujaf-331	159	2	study	study	NOUN
gujaf-331	159	3	documented	document	VERB
gujaf-331	159	4	that	that	SCONJ
gujaf-331	159	5	value	value	NOUN
gujaf-331	159	6	relevance	relevance	NOUN
gujaf-331	159	7	of	of	ADP
gujaf-331	159	8	accounting	accounting	NOUN
gujaf-331	159	9	information	information	NOUN
gujaf-331	159	10	particularly	particularly	ADV
gujaf-331	159	11	in	in	ADP
gujaf-331	159	12	relation	relation	NOUN
gujaf-331	159	13	to	to	ADP
gujaf-331	159	14	earnings	earning	NOUN
gujaf-331	159	15	per	per	ADP
gujaf-331	159	16	share	share	NOUN
gujaf-331	159	17	has	have	AUX
gujaf-331	159	18	increased	increase	VERB
gujaf-331	159	19	after	after	ADP
gujaf-331	159	20	the	the	DET
gujaf-331	159	21	ifrs	ifrs	PROPN
gujaf-331	159	22	adoption	adoption	NOUN
gujaf-331	159	23	.	.	PUNCT
gujaf-331	160	1	this	this	PRON
gujaf-331	160	2	indicates	indicate	VERB
gujaf-331	160	3	that	that	SCONJ
gujaf-331	160	4	earnings	earning	NOUN
gujaf-331	160	5	is	be	AUX
gujaf-331	160	6	a	a	DET
gujaf-331	160	7	determinant	determinant	NOUN
gujaf-331	160	8	of	of	ADP
gujaf-331	160	9	share	share	NOUN
gujaf-331	160	10	prices	price	NOUN
gujaf-331	160	11	both	both	CCONJ
gujaf-331	160	12	before	before	ADP
gujaf-331	160	13	and	and	CCONJ
gujaf-331	160	14	after	after	ADP
gujaf-331	160	15	the	the	DET
gujaf-331	160	16	ifrs	ifrs	PROPN
gujaf-331	160	17	adoption	adoption	NOUN
gujaf-331	160	18	in	in	ADP
gujaf-331	160	19	australia	australia	PROPN
gujaf-331	160	20	.	.	PUNCT
gujaf-331	161	1	the	the	DET
gujaf-331	161	2	study	study	NOUN
gujaf-331	161	3	also	also	ADV
gujaf-331	161	4	gusau	gusau	PROPN
gujaf-331	161	5	journal	journal	NOUN
gujaf-331	161	6	of	of	ADP
gujaf-331	161	7	accounting	accounting	NOUN
gujaf-331	161	8	and	and	CCONJ
gujaf-331	161	9	finance	finance	NOUN
gujaf-331	161	10	,	,	PUNCT
gujaf-331	161	11	vol	vol	NOUN
gujaf-331	161	12	.	.	PROPN
gujaf-331	161	13	5	5	NUM
gujaf-331	161	14	,	,	PUNCT
gujaf-331	161	15	issue	issue	NOUN
gujaf-331	161	16	2	2	NUM
gujaf-331	161	17	,	,	PUNCT
gujaf-331	161	18	october	october	PROPN
gujaf-331	161	19	,	,	PUNCT
gujaf-331	161	20	2024	2024	NUM
gujaf-331	161	21	73	73	NUM
gujaf-331	161	22	documented	document	VERB
gujaf-331	161	23	that	that	DET
gujaf-331	161	24	book	book	NOUN
gujaf-331	161	25	value	value	NOUN
gujaf-331	161	26	of	of	ADP
gujaf-331	161	27	equity	equity	NOUN
gujaf-331	161	28	is	be	AUX
gujaf-331	161	29	not	not	PART
gujaf-331	161	30	value	value	NOUN
gujaf-331	161	31	relevant	relevant	ADJ
gujaf-331	161	32	in	in	ADP
gujaf-331	161	33	both	both	CCONJ
gujaf-331	161	34	the	the	DET
gujaf-331	161	35	period	period	NOUN
gujaf-331	161	36	before	before	ADV
gujaf-331	161	37	and	and	CCONJ
gujaf-331	161	38	after	after	ADP
gujaf-331	161	39	the	the	DET
gujaf-331	161	40	adoption	adoption	NOUN
gujaf-331	161	41	of	of	ADP
gujaf-331	161	42	ifrs	ifrs	PROPN
gujaf-331	161	43	in	in	ADP
gujaf-331	161	44	australia	australia	PROPN
gujaf-331	161	45	,	,	PUNCT
gujaf-331	161	46	this	this	PRON
gujaf-331	161	47	indicates	indicate	VERB
gujaf-331	161	48	that	that	SCONJ
gujaf-331	161	49	book	book	NOUN
gujaf-331	161	50	value	value	NOUN
gujaf-331	161	51	of	of	ADP
gujaf-331	161	52	equity	equity	NOUN
gujaf-331	161	53	is	be	AUX
gujaf-331	161	54	not	not	PART
gujaf-331	161	55	a	a	DET
gujaf-331	161	56	determinant	determinant	NOUN
gujaf-331	161	57	of	of	ADP
gujaf-331	161	58	share	share	NOUN
gujaf-331	161	59	price	price	NOUN
gujaf-331	161	60	in	in	ADP
gujaf-331	161	61	australia	australia	PROPN
gujaf-331	161	62	.	.	PUNCT
gujaf-331	162	1	however	however	ADV
gujaf-331	162	2	,	,	PUNCT
gujaf-331	162	3	the	the	DET
gujaf-331	162	4	data	datum	NOUN
gujaf-331	162	5	for	for	ADP
gujaf-331	162	6	the	the	DET
gujaf-331	162	7	study	study	NOUN
gujaf-331	162	8	stopped	stop	VERB
gujaf-331	162	9	at	at	ADP
gujaf-331	162	10	2008	2008	NUM
gujaf-331	162	11	.	.	PUNCT
gujaf-331	163	1	moreover	moreover	ADV
gujaf-331	163	2	,	,	PUNCT
gujaf-331	163	3	baboukardos	baboukardo	NOUN
gujaf-331	163	4	and	and	CCONJ
gujaf-331	163	5	rimmel	rimmel	PROPN
gujaf-331	163	6	(	(	PUNCT
gujaf-331	163	7	2016	2016	NUM
gujaf-331	163	8	)	)	PUNCT
gujaf-331	163	9	carried	carry	VERB
gujaf-331	163	10	out	out	ADP
gujaf-331	163	11	a	a	DET
gujaf-331	163	12	study	study	NOUN
gujaf-331	163	13	using	use	VERB
gujaf-331	163	14	954	954	NUM
gujaf-331	163	15	firm	firm	ADJ
gujaf-331	163	16	-	-	PUNCT
gujaf-331	163	17	year	year	NOUN
gujaf-331	163	18	observation	observation	NOUN
gujaf-331	163	19	of	of	ADP
gujaf-331	163	20	a	a	DET
gujaf-331	163	21	total	total	ADJ
gujaf-331	163	22	population	population	NOUN
gujaf-331	163	23	of	of	ADP
gujaf-331	163	24	1654	1654	NUM
gujaf-331	163	25	in	in	ADP
gujaf-331	163	26	the	the	DET
gujaf-331	163	27	johannesburg	johannesburg	PROPN
gujaf-331	163	28	stock	stock	PROPN
gujaf-331	163	29	exchange	exchange	PROPN
gujaf-331	163	30	,	,	PUNCT
gujaf-331	163	31	the	the	DET
gujaf-331	163	32	study	study	NOUN
gujaf-331	163	33	used	use	VERB
gujaf-331	163	34	ols	ol	NOUN
gujaf-331	163	35	technique	technique	NOUN
gujaf-331	163	36	of	of	ADP
gujaf-331	163	37	analysis	analysis	NOUN
gujaf-331	163	38	and	and	CCONJ
gujaf-331	163	39	the	the	DET
gujaf-331	163	40	data	datum	NOUN
gujaf-331	163	41	covered	cover	VERB
gujaf-331	163	42	a	a	DET
gujaf-331	163	43	period	period	NOUN
gujaf-331	163	44	between	between	ADP
gujaf-331	163	45	2008	2008	NUM
gujaf-331	163	46	and	and	CCONJ
gujaf-331	163	47	2013	2013	NUM
gujaf-331	163	48	.	.	PUNCT
gujaf-331	164	1	the	the	DET
gujaf-331	164	2	study	study	NOUN
gujaf-331	164	3	segregated	segregate	VERB
gujaf-331	164	4	the	the	DET
gujaf-331	164	5	period	period	NOUN
gujaf-331	164	6	into	into	ADP
gujaf-331	164	7	two	two	NUM
gujaf-331	164	8	periods	period	NOUN
gujaf-331	164	9	;	;	PUNCT
gujaf-331	164	10	prior	prior	ADV
gujaf-331	164	11	to	to	ADP
gujaf-331	164	12	the	the	DET
gujaf-331	164	13	mandatory	mandatory	ADJ
gujaf-331	164	14	adoption	adoption	NOUN
gujaf-331	164	15	of	of	ADP
gujaf-331	164	16	ir	ir	PROPN
gujaf-331	164	17	(	(	PUNCT
gujaf-331	164	18	2008	2008	NUM
gujaf-331	164	19	-	-	SYM
gujaf-331	164	20	2010	2010	NUM
gujaf-331	164	21	)	)	PUNCT
gujaf-331	164	22	and	and	CCONJ
gujaf-331	164	23	the	the	DET
gujaf-331	164	24	period	period	NOUN
gujaf-331	164	25	after	after	ADP
gujaf-331	164	26	the	the	DET
gujaf-331	164	27	adoption	adoption	NOUN
gujaf-331	164	28	(	(	PUNCT
gujaf-331	164	29	2011	2011	NUM
gujaf-331	164	30	-	-	SYM
gujaf-331	164	31	2013	2013	NUM
gujaf-331	164	32	)	)	PUNCT
gujaf-331	164	33	.	.	PUNCT
gujaf-331	165	1	the	the	DET
gujaf-331	165	2	study	study	NOUN
gujaf-331	165	3	found	find	VERB
gujaf-331	165	4	earnings	earning	NOUN
gujaf-331	165	5	to	to	PART
gujaf-331	165	6	be	be	AUX
gujaf-331	165	7	significantly	significantly	ADV
gujaf-331	165	8	correlated	correlate	VERB
gujaf-331	165	9	with	with	ADP
gujaf-331	165	10	share	share	NOUN
gujaf-331	165	11	prices	price	NOUN
gujaf-331	165	12	both	both	CCONJ
gujaf-331	165	13	prior	prior	ADV
gujaf-331	165	14	and	and	CCONJ
gujaf-331	165	15	after	after	ADP
gujaf-331	165	16	the	the	DET
gujaf-331	165	17	adoption	adoption	NOUN
gujaf-331	165	18	of	of	ADP
gujaf-331	165	19	ir	ir	PROPN
gujaf-331	165	20	;	;	PUNCT
gujaf-331	165	21	however	however	ADV
gujaf-331	165	22	,	,	PUNCT
gujaf-331	165	23	the	the	DET
gujaf-331	165	24	result	result	NOUN
gujaf-331	165	25	revealed	reveal	VERB
gujaf-331	165	26	the	the	DET
gujaf-331	165	27	period	period	NOUN
gujaf-331	165	28	after	after	SCONJ
gujaf-331	165	29	the	the	DET
gujaf-331	165	30	adoption	adoption	NOUN
gujaf-331	165	31	to	to	PART
gujaf-331	165	32	be	be	AUX
gujaf-331	165	33	more	more	ADJ
gujaf-331	165	34	value	value	NOUN
gujaf-331	165	35	relevant	relevant	ADJ
gujaf-331	165	36	.	.	PUNCT
gujaf-331	166	1	the	the	DET
gujaf-331	166	2	study	study	NOUN
gujaf-331	166	3	also	also	ADV
gujaf-331	166	4	found	find	VERB
gujaf-331	166	5	book	book	NOUN
gujaf-331	166	6	value	value	NOUN
gujaf-331	166	7	of	of	ADP
gujaf-331	166	8	equity	equity	NOUN
gujaf-331	166	9	to	to	PART
gujaf-331	166	10	lack	lack	VERB
gujaf-331	166	11	value	value	NOUN
gujaf-331	166	12	relevance	relevance	NOUN
gujaf-331	166	13	after	after	ADP
gujaf-331	166	14	the	the	DET
gujaf-331	166	15	adoption	adoption	NOUN
gujaf-331	166	16	of	of	ADP
gujaf-331	166	17	ir	ir	PROPN
gujaf-331	166	18	.	.	PUNCT
gujaf-331	167	1	in	in	ADP
gujaf-331	167	2	addition	addition	NOUN
gujaf-331	167	3	,	,	PUNCT
gujaf-331	167	4	kyari	kyari	PROPN
gujaf-331	167	5	(	(	PUNCT
gujaf-331	167	6	2018	2018	NUM
gujaf-331	167	7	)	)	PUNCT
gujaf-331	167	8	examined	examine	VERB
gujaf-331	167	9	the	the	DET
gujaf-331	167	10	impact	impact	NOUN
gujaf-331	167	11	of	of	ADP
gujaf-331	167	12	the	the	DET
gujaf-331	167	13	adoption	adoption	NOUN
gujaf-331	167	14	of	of	ADP
gujaf-331	167	15	ifrs	ifrs	PROPN
gujaf-331	167	16	on	on	ADP
gujaf-331	167	17	the	the	DET
gujaf-331	167	18	value	value	NOUN
gujaf-331	167	19	relevance	relevance	NOUN
gujaf-331	167	20	of	of	ADP
gujaf-331	167	21	accounting	accounting	NOUN
gujaf-331	167	22	information	information	NOUN
gujaf-331	167	23	disclosed	disclose	VERB
gujaf-331	167	24	in	in	ADP
gujaf-331	167	25	financial	financial	ADJ
gujaf-331	167	26	statements	statement	NOUN
gujaf-331	167	27	of	of	ADP
gujaf-331	167	28	banks	bank	NOUN
gujaf-331	167	29	listed	list	VERB
gujaf-331	167	30	on	on	ADP
gujaf-331	167	31	the	the	DET
gujaf-331	167	32	nigerian	nigerian	ADJ
gujaf-331	167	33	stock	stock	NOUN
gujaf-331	167	34	exchange	exchange	PROPN
gujaf-331	167	35	.	.	PUNCT
gujaf-331	168	1	a	a	DET
gujaf-331	168	2	sample	sample	NOUN
gujaf-331	168	3	of	of	ADP
gujaf-331	168	4	seven	seven	NUM
gujaf-331	168	5	banks	bank	NOUN
gujaf-331	168	6	out	out	ADP
gujaf-331	168	7	of	of	ADP
gujaf-331	168	8	the	the	DET
gujaf-331	168	9	listed	list	VERB
gujaf-331	168	10	deposit	deposit	NOUN
gujaf-331	168	11	money	money	NOUN
gujaf-331	168	12	banks	bank	NOUN
gujaf-331	168	13	in	in	ADP
gujaf-331	168	14	nigeria	nigeria	PROPN
gujaf-331	168	15	was	be	AUX
gujaf-331	168	16	used	use	VERB
gujaf-331	168	17	.	.	PUNCT
gujaf-331	169	1	the	the	DET
gujaf-331	169	2	period	period	NOUN
gujaf-331	169	3	used	use	VERB
gujaf-331	169	4	was	be	AUX
gujaf-331	169	5	between	between	ADP
gujaf-331	169	6	2008	2008	NUM
gujaf-331	169	7	and	and	CCONJ
gujaf-331	169	8	2015	2015	NUM
gujaf-331	169	9	,	,	PUNCT
gujaf-331	169	10	the	the	DET
gujaf-331	169	11	period	period	NOUN
gujaf-331	169	12	2008	2008	NUM
gujaf-331	169	13	–	–	PUNCT
gujaf-331	169	14	2011	2011	NUM
gujaf-331	169	15	represented	represent	VERB
gujaf-331	169	16	the	the	DET
gujaf-331	169	17	pre	pre	ADJ
gujaf-331	169	18	adoption	adoption	NOUN
gujaf-331	169	19	while	while	SCONJ
gujaf-331	169	20	20122015	20122015	NUM
gujaf-331	169	21	represent	represent	VERB
gujaf-331	169	22	the	the	DET
gujaf-331	169	23	post	post	NOUN
gujaf-331	169	24	adoption	adoption	NOUN
gujaf-331	169	25	period	period	NOUN
gujaf-331	169	26	.	.	PUNCT
gujaf-331	170	1	data	datum	NOUN
gujaf-331	170	2	was	be	AUX
gujaf-331	170	3	collated	collate	VERB
gujaf-331	170	4	from	from	ADP
gujaf-331	170	5	the	the	DET
gujaf-331	170	6	published	publish	VERB
gujaf-331	170	7	accounts	account	NOUN
gujaf-331	170	8	of	of	ADP
gujaf-331	170	9	the	the	DET
gujaf-331	170	10	banks	bank	NOUN
gujaf-331	170	11	studied	study	VERB
gujaf-331	170	12	.	.	PUNCT
gujaf-331	171	1	the	the	DET
gujaf-331	171	2	data	datum	NOUN
gujaf-331	171	3	was	be	AUX
gujaf-331	171	4	processed	process	VERB
gujaf-331	171	5	using	use	VERB
gujaf-331	171	6	ols	ol	NOUN
gujaf-331	171	7	technique	technique	NOUN
gujaf-331	171	8	of	of	ADP
gujaf-331	171	9	analysis	analysis	NOUN
gujaf-331	171	10	.	.	PUNCT
gujaf-331	172	1	the	the	DET
gujaf-331	172	2	study	study	NOUN
gujaf-331	172	3	found	find	VERB
gujaf-331	172	4	earnings	earning	NOUN
gujaf-331	172	5	was	be	AUX
gujaf-331	172	6	positively	positively	ADV
gujaf-331	172	7	and	and	CCONJ
gujaf-331	172	8	significantly	significantly	ADV
gujaf-331	172	9	correlated	correlate	VERB
gujaf-331	172	10	with	with	ADP
gujaf-331	172	11	share	share	NOUN
gujaf-331	172	12	prices	price	NOUN
gujaf-331	172	13	in	in	ADP
gujaf-331	172	14	the	the	DET
gujaf-331	172	15	post	post	NOUN
gujaf-331	172	16	ifrs	ifrs	ADJ
gujaf-331	172	17	adoption	adoption	NOUN
gujaf-331	172	18	period	period	NOUN
gujaf-331	172	19	.	.	PUNCT
gujaf-331	173	1	it	it	PRON
gujaf-331	173	2	further	far	ADV
gujaf-331	173	3	revealed	reveal	VERB
gujaf-331	173	4	that	that	SCONJ
gujaf-331	173	5	ifrs	ifrs	NOUN
gujaf-331	173	6	adoption	adoption	NOUN
gujaf-331	173	7	has	have	AUX
gujaf-331	173	8	led	lead	VERB
gujaf-331	173	9	to	to	ADP
gujaf-331	173	10	the	the	DET
gujaf-331	173	11	disclosure	disclosure	NOUN
gujaf-331	173	12	of	of	ADP
gujaf-331	173	13	more	more	ADJ
gujaf-331	173	14	information	information	NOUN
gujaf-331	173	15	in	in	ADP
gujaf-331	173	16	the	the	DET
gujaf-331	173	17	financial	financial	ADJ
gujaf-331	173	18	statements	statement	NOUN
gujaf-331	173	19	than	than	ADP
gujaf-331	173	20	the	the	DET
gujaf-331	173	21	local	local	ADJ
gujaf-331	173	22	standards	standard	NOUN
gujaf-331	173	23	.	.	PUNCT
gujaf-331	174	1	the	the	DET
gujaf-331	174	2	study	study	NOUN
gujaf-331	174	3	found	find	VERB
gujaf-331	174	4	earnings	earning	NOUN
gujaf-331	174	5	was	be	AUX
gujaf-331	174	6	negatively	negatively	ADV
gujaf-331	174	7	and	and	CCONJ
gujaf-331	174	8	significantly	significantly	ADV
gujaf-331	174	9	associated	associate	VERB
gujaf-331	174	10	with	with	ADP
gujaf-331	174	11	share	share	NOUN
gujaf-331	174	12	prices	price	NOUN
gujaf-331	174	13	in	in	ADP
gujaf-331	174	14	the	the	DET
gujaf-331	174	15	pre	pre	PROPN
gujaf-331	174	16	ifrs	ifrs	PROPN
gujaf-331	174	17	adoption	adoption	NOUN
gujaf-331	174	18	period	period	NOUN
gujaf-331	174	19	.	.	PUNCT
gujaf-331	175	1	the	the	DET
gujaf-331	175	2	study	study	NOUN
gujaf-331	175	3	also	also	ADV
gujaf-331	175	4	found	find	VERB
gujaf-331	175	5	book	book	NOUN
gujaf-331	175	6	value	value	NOUN
gujaf-331	175	7	per	per	ADP
gujaf-331	175	8	share	share	NOUN
gujaf-331	175	9	among	among	ADP
gujaf-331	175	10	other	other	ADJ
gujaf-331	175	11	variable	variable	NOUN
gujaf-331	175	12	to	to	PART
gujaf-331	175	13	be	be	AUX
gujaf-331	175	14	positively	positively	ADV
gujaf-331	175	15	and	and	CCONJ
gujaf-331	175	16	significantly	significantly	ADV
gujaf-331	175	17	associated	associate	VERB
gujaf-331	175	18	with	with	ADP
gujaf-331	175	19	share	share	NOUN
gujaf-331	175	20	prices	price	NOUN
gujaf-331	175	21	in	in	ADP
gujaf-331	175	22	both	both	CCONJ
gujaf-331	175	23	the	the	DET
gujaf-331	175	24	pre	pre	X
gujaf-331	175	25	ifrs	ifrs	PROPN
gujaf-331	175	26	adoption	adoption	NOUN
gujaf-331	175	27	and	and	CCONJ
gujaf-331	175	28	the	the	DET
gujaf-331	175	29	post	post	NOUN
gujaf-331	175	30	adoption	adoption	NOUN
gujaf-331	175	31	periods	period	NOUN
gujaf-331	175	32	and	and	CCONJ
gujaf-331	175	33	the	the	DET
gujaf-331	175	34	significance	significance	NOUN
gujaf-331	175	35	improved	improve	VERB
gujaf-331	175	36	after	after	ADP
gujaf-331	175	37	the	the	DET
gujaf-331	175	38	adoption	adoption	NOUN
gujaf-331	175	39	.	.	PUNCT
gujaf-331	176	1	more	more	ADV
gujaf-331	176	2	so	so	ADV
gujaf-331	176	3	,	,	PUNCT
gujaf-331	176	4	adefunke	adefunke	ADJ
gujaf-331	176	5	and	and	CCONJ
gujaf-331	176	6	ojeaga	ojeaga	NOUN
gujaf-331	176	7	(	(	PUNCT
gujaf-331	176	8	2018	2018	NUM
gujaf-331	176	9	)	)	PUNCT
gujaf-331	176	10	inquiry	inquiry	NOUN
gujaf-331	176	11	was	be	AUX
gujaf-331	176	12	aimed	aim	VERB
gujaf-331	176	13	at	at	ADP
gujaf-331	176	14	providing	provide	VERB
gujaf-331	176	15	empirical	empirical	ADJ
gujaf-331	176	16	result	result	NOUN
gujaf-331	176	17	on	on	ADP
gujaf-331	176	18	the	the	DET
gujaf-331	176	19	value	value	NOUN
gujaf-331	176	20	relevance	relevance	NOUN
gujaf-331	176	21	of	of	ADP
gujaf-331	176	22	accounting	account	VERB
gujaf-331	176	23	information	information	NOUN
gujaf-331	176	24	among	among	ADP
gujaf-331	176	25	the	the	DET
gujaf-331	176	26	listed	list	VERB
gujaf-331	176	27	firms	firm	NOUN
gujaf-331	176	28	on	on	ADP
gujaf-331	176	29	the	the	DET
gujaf-331	176	30	floor	floor	NOUN
gujaf-331	176	31	of	of	ADP
gujaf-331	176	32	nigerian	nigerian	ADJ
gujaf-331	176	33	stock	stock	NOUN
gujaf-331	176	34	exchange	exchange	NOUN
gujaf-331	176	35	.	.	PUNCT
gujaf-331	177	1	the	the	DET
gujaf-331	177	2	period	period	NOUN
gujaf-331	177	3	of	of	ADP
gujaf-331	177	4	the	the	DET
gujaf-331	177	5	study	study	NOUN
gujaf-331	177	6	covered	cover	VERB
gujaf-331	177	7	spanned	span	VERB
gujaf-331	177	8	through	through	ADP
gujaf-331	177	9	2010	2010	NUM
gujaf-331	177	10	to	to	ADP
gujaf-331	177	11	2014	2014	NUM
gujaf-331	177	12	,	,	PUNCT
gujaf-331	177	13	ols	ol	NOUN
gujaf-331	177	14	technique	technique	NOUN
gujaf-331	177	15	of	of	ADP
gujaf-331	177	16	analysis	analysis	NOUN
gujaf-331	177	17	was	be	AUX
gujaf-331	177	18	utilized	utilize	VERB
gujaf-331	177	19	together	together	ADV
gujaf-331	177	20	with	with	ADP
gujaf-331	177	21	ohlson	ohlson	NOUN
gujaf-331	177	22	model	model	NOUN
gujaf-331	177	23	1995	1995	NUM
gujaf-331	177	24	.	.	PUNCT
gujaf-331	178	1	the	the	DET
gujaf-331	178	2	sample	sample	NOUN
gujaf-331	178	3	of	of	ADP
gujaf-331	178	4	the	the	DET
gujaf-331	178	5	study	study	NOUN
gujaf-331	178	6	covered	cover	VERB
gujaf-331	178	7	30	30	NUM
gujaf-331	178	8	listed	list	VERB
gujaf-331	178	9	firms	firm	NOUN
gujaf-331	178	10	out	out	ADP
gujaf-331	178	11	of	of	ADP
gujaf-331	178	12	the	the	DET
gujaf-331	178	13	total	total	ADJ
gujaf-331	178	14	listed	list	VERB
gujaf-331	178	15	firms	firm	NOUN
gujaf-331	178	16	of	of	ADP
gujaf-331	178	17	196	196	NUM
gujaf-331	178	18	as	as	ADP
gujaf-331	178	19	of	of	ADP
gujaf-331	178	20	the	the	DET
gujaf-331	178	21	period	period	NOUN
gujaf-331	178	22	of	of	ADP
gujaf-331	178	23	the	the	DET
gujaf-331	178	24	study	study	NOUN
gujaf-331	178	25	.	.	PUNCT
gujaf-331	179	1	results	result	NOUN
gujaf-331	179	2	of	of	ADP
gujaf-331	179	3	the	the	DET
gujaf-331	179	4	study	study	NOUN
gujaf-331	179	5	proved	prove	VERB
gujaf-331	179	6	that	that	SCONJ
gujaf-331	179	7	earnings	earning	NOUN
gujaf-331	179	8	per	per	ADV
gujaf-331	179	9	and	and	CCONJ
gujaf-331	179	10	dividend	dividend	VERB
gujaf-331	179	11	to	to	PART
gujaf-331	179	12	be	be	AUX
gujaf-331	179	13	positively	positively	ADV
gujaf-331	179	14	but	but	CCONJ
gujaf-331	179	15	insignificant	insignificant	ADJ
gujaf-331	179	16	determinant	determinant	ADJ
gujaf-331	179	17	of	of	ADP
gujaf-331	179	18	share	share	NOUN
gujaf-331	179	19	price	price	NOUN
gujaf-331	179	20	;	;	PUNCT
gujaf-331	179	21	while	while	SCONJ
gujaf-331	179	22	cash	cash	NOUN
gujaf-331	179	23	flow	flow	NOUN
gujaf-331	179	24	from	from	ADP
gujaf-331	179	25	operation	operation	NOUN
gujaf-331	179	26	to	to	PART
gujaf-331	179	27	be	be	AUX
gujaf-331	179	28	negatively	negatively	ADV
gujaf-331	179	29	but	but	CCONJ
gujaf-331	179	30	insignificantly	insignificantly	ADV
gujaf-331	179	31	correlated	correlate	VERB
gujaf-331	179	32	with	with	ADP
gujaf-331	179	33	share	share	NOUN
gujaf-331	179	34	prices	price	NOUN
gujaf-331	179	35	among	among	ADP
gujaf-331	179	36	the	the	DET
gujaf-331	179	37	listed	list	VERB
gujaf-331	179	38	firms	firm	NOUN
gujaf-331	179	39	in	in	ADP
gujaf-331	179	40	nigeria	nigeria	PROPN
gujaf-331	179	41	.	.	PUNCT
gujaf-331	180	1	hirdinis	hirdinis	PROPN
gujaf-331	180	2	(	(	PUNCT
gujaf-331	180	3	2019	2019	NUM
gujaf-331	180	4	)	)	PUNCT
gujaf-331	180	5	carried	carry	VERB
gujaf-331	180	6	out	out	ADP
gujaf-331	180	7	a	a	DET
gujaf-331	180	8	study	study	NOUN
gujaf-331	180	9	on	on	ADP
gujaf-331	180	10	the	the	DET
gujaf-331	180	11	moderating	moderate	VERB
gujaf-331	180	12	role	role	NOUN
gujaf-331	180	13	of	of	ADP
gujaf-331	180	14	profitability	profitability	NOUN
gujaf-331	180	15	on	on	ADP
gujaf-331	180	16	the	the	DET
gujaf-331	180	17	relationship	relationship	NOUN
gujaf-331	180	18	between	between	ADP
gujaf-331	180	19	firm	firm	ADJ
gujaf-331	180	20	size	size	NOUN
gujaf-331	180	21	and	and	CCONJ
gujaf-331	180	22	market	market	NOUN
gujaf-331	180	23	value	value	NOUN
gujaf-331	180	24	among	among	ADP
gujaf-331	180	25	the	the	DET
gujaf-331	180	26	forty	forty	NUM
gujaf-331	180	27	-	-	PUNCT
gujaf-331	180	28	seven	seven	NUM
gujaf-331	180	29	listed	list	VERB
gujaf-331	180	30	mining	mining	NOUN
gujaf-331	180	31	firms	firm	NOUN
gujaf-331	180	32	in	in	ADP
gujaf-331	180	33	indonesian	indonesian	ADJ
gujaf-331	180	34	stock	stock	NOUN
gujaf-331	180	35	exchange	exchange	NOUN
gujaf-331	180	36	for	for	ADP
gujaf-331	180	37	the	the	DET
gujaf-331	180	38	period	period	NOUN
gujaf-331	180	39	between	between	ADP
gujaf-331	180	40	2011	2011	NUM
gujaf-331	180	41	and	and	CCONJ
gujaf-331	180	42	2015	2015	NUM
gujaf-331	180	43	.	.	PUNCT
gujaf-331	181	1	a	a	DET
gujaf-331	181	2	sample	sample	NOUN
gujaf-331	181	3	of	of	ADP
gujaf-331	181	4	seven	seven	NUM
gujaf-331	181	5	firms	firm	NOUN
gujaf-331	181	6	was	be	AUX
gujaf-331	181	7	used	use	VERB
gujaf-331	181	8	with	with	ADP
gujaf-331	181	9	ols	ol	NOUN
gujaf-331	181	10	technique	technique	NOUN
gujaf-331	181	11	of	of	ADP
gujaf-331	181	12	data	datum	NOUN
gujaf-331	181	13	analysis	analysis	NOUN
gujaf-331	181	14	,	,	PUNCT
gujaf-331	181	15	based	base	VERB
gujaf-331	181	16	on	on	ADP
gujaf-331	181	17	the	the	DET
gujaf-331	181	18	results	result	NOUN
gujaf-331	181	19	from	from	ADP
gujaf-331	181	20	the	the	DET
gujaf-331	181	21	analysis	analysis	NOUN
gujaf-331	181	22	,	,	PUNCT
gujaf-331	181	23	the	the	DET
gujaf-331	181	24	study	study	NOUN
gujaf-331	181	25	concluded	conclude	VERB
gujaf-331	181	26	that	that	SCONJ
gujaf-331	181	27	firm	firm	ADJ
gujaf-331	181	28	size	size	NOUN
gujaf-331	181	29	has	have	VERB
gujaf-331	181	30	a	a	DET
gujaf-331	181	31	positive	positive	ADJ
gujaf-331	181	32	and	and	CCONJ
gujaf-331	181	33	significant	significant	ADJ
gujaf-331	181	34	effect	effect	NOUN
gujaf-331	181	35	on	on	ADP
gujaf-331	181	36	firm	firm	ADJ
gujaf-331	181	37	value	value	NOUN
gujaf-331	181	38	represented	represent	VERB
gujaf-331	181	39	by	by	ADP
gujaf-331	181	40	share	share	NOUN
gujaf-331	181	41	price	price	NOUN
gujaf-331	181	42	.	.	PUNCT
gujaf-331	182	1	additionally	additionally	ADV
gujaf-331	182	2	,	,	PUNCT
gujaf-331	182	3	shammout	shammout	NOUN
gujaf-331	182	4	(	(	PUNCT
gujaf-331	182	5	2020	2020	NUM
gujaf-331	182	6	)	)	PUNCT
gujaf-331	182	7	studied	study	VERB
gujaf-331	182	8	the	the	DET
gujaf-331	182	9	effect	effect	NOUN
gujaf-331	182	10	of	of	ADP
gujaf-331	182	11	firm	firm	ADJ
gujaf-331	182	12	characteristics	characteristic	NOUN
gujaf-331	182	13	on	on	ADP
gujaf-331	182	14	share	share	NOUN
gujaf-331	182	15	prices	price	NOUN
gujaf-331	182	16	among	among	ADP
gujaf-331	182	17	the	the	DET
gujaf-331	182	18	thirteen	thirteen	NUM
gujaf-331	182	19	listed	list	VERB
gujaf-331	182	20	commercial	commercial	ADJ
gujaf-331	182	21	banks	bank	NOUN
gujaf-331	182	22	in	in	ADP
gujaf-331	182	23	the	the	DET
gujaf-331	182	24	jordan	jordan	PROPN
gujaf-331	182	25	’s	’s	PART
gujaf-331	182	26	stock	stock	PROPN
gujaf-331	182	27	exchange	exchange	NOUN
gujaf-331	182	28	located	locate	VERB
gujaf-331	182	29	in	in	ADP
gujaf-331	182	30	amman	amman	PROPN
gujaf-331	182	31	.	.	PUNCT
gujaf-331	183	1	the	the	DET
gujaf-331	183	2	study	study	NOUN
gujaf-331	183	3	used	use	VERB
gujaf-331	183	4	ohlson	ohlson	NOUN
gujaf-331	183	5	model	model	NOUN
gujaf-331	183	6	(	(	PUNCT
gujaf-331	183	7	1995	1995	NUM
gujaf-331	183	8	)	)	PUNCT
gujaf-331	183	9	together	together	ADV
gujaf-331	183	10	with	with	ADP
gujaf-331	183	11	ols	ol	NOUN
gujaf-331	183	12	technique	technique	NOUN
gujaf-331	183	13	of	of	ADP
gujaf-331	183	14	data	datum	NOUN
gujaf-331	183	15	analysis	analysis	NOUN
gujaf-331	183	16	.	.	PUNCT
gujaf-331	184	1	result	result	NOUN
gujaf-331	184	2	of	of	ADP
gujaf-331	184	3	the	the	DET
gujaf-331	184	4	analysis	analysis	NOUN
gujaf-331	184	5	revealed	reveal	VERB
gujaf-331	184	6	:	:	PUNCT
gujaf-331	184	7	positive	positive	ADJ
gujaf-331	184	8	and	and	CCONJ
gujaf-331	184	9	significant	significant	ADJ
gujaf-331	184	10	relationship	relationship	NOUN
gujaf-331	184	11	between	between	ADP
gujaf-331	184	12	book	book	NOUN
gujaf-331	184	13	value	value	NOUN
gujaf-331	184	14	of	of	ADP
gujaf-331	184	15	equity	equity	NOUN
gujaf-331	184	16	and	and	CCONJ
gujaf-331	184	17	dividend	dividend	NOUN
gujaf-331	184	18	with	with	ADP
gujaf-331	184	19	share	share	NOUN
gujaf-331	184	20	price	price	NOUN
gujaf-331	184	21	,	,	PUNCT
gujaf-331	184	22	a	a	DET
gujaf-331	184	23	positive	positive	ADJ
gujaf-331	184	24	but	but	CCONJ
gujaf-331	184	25	insignificant	insignificant	ADJ
gujaf-331	184	26	relationship	relationship	NOUN
gujaf-331	184	27	between	between	ADP
gujaf-331	184	28	earnings	earning	NOUN
gujaf-331	184	29	and	and	CCONJ
gujaf-331	184	30	share	share	NOUN
gujaf-331	184	31	price	price	NOUN
gujaf-331	184	32	in	in	ADP
gujaf-331	184	33	addition	addition	NOUN
gujaf-331	184	34	gusau	gusau	ADJ
gujaf-331	184	35	journal	journal	NOUN
gujaf-331	184	36	of	of	ADP
gujaf-331	184	37	accounting	accounting	NOUN
gujaf-331	184	38	and	and	CCONJ
gujaf-331	184	39	finance	finance	NOUN
gujaf-331	184	40	,	,	PUNCT
gujaf-331	184	41	vol	vol	NOUN
gujaf-331	184	42	.	.	PROPN
gujaf-331	184	43	5	5	NUM
gujaf-331	184	44	,	,	PUNCT
gujaf-331	184	45	issue	issue	NOUN
gujaf-331	184	46	2	2	NUM
gujaf-331	184	47	,	,	PUNCT
gujaf-331	184	48	october	october	PROPN
gujaf-331	184	49	,	,	PUNCT
gujaf-331	184	50	2024	2024	NUM
gujaf-331	184	51	74	74	NUM
gujaf-331	184	52	to	to	PART
gujaf-331	184	53	negative	negative	ADJ
gujaf-331	184	54	but	but	CCONJ
gujaf-331	184	55	insignificant	insignificant	ADJ
gujaf-331	184	56	relationship	relationship	NOUN
gujaf-331	184	57	between	between	ADP
gujaf-331	184	58	firm	firm	ADJ
gujaf-331	184	59	size	size	NOUN
gujaf-331	184	60	and	and	CCONJ
gujaf-331	184	61	market	market	NOUN
gujaf-331	184	62	share	share	NOUN
gujaf-331	184	63	prices	price	NOUN
gujaf-331	184	64	.	.	PUNCT
gujaf-331	185	1	the	the	DET
gujaf-331	185	2	period	period	NOUN
gujaf-331	185	3	of	of	ADP
gujaf-331	185	4	the	the	DET
gujaf-331	185	5	study	study	NOUN
gujaf-331	185	6	covered	cover	VERB
gujaf-331	185	7	between	between	ADP
gujaf-331	185	8	2005	2005	NUM
gujaf-331	185	9	and	and	CCONJ
gujaf-331	185	10	2018	2018	NUM
gujaf-331	185	11	,	,	PUNCT
gujaf-331	185	12	but	but	CCONJ
gujaf-331	185	13	failed	fail	VERB
gujaf-331	185	14	to	to	PART
gujaf-331	185	15	state	state	VERB
gujaf-331	185	16	the	the	DET
gujaf-331	185	17	theory	theory	NOUN
gujaf-331	185	18	that	that	PRON
gujaf-331	185	19	underpins	underpin	VERB
gujaf-331	185	20	it	it	PRON
gujaf-331	185	21	.	.	PUNCT
gujaf-331	186	1	in	in	ADP
gujaf-331	186	2	the	the	DET
gujaf-331	186	3	indian	indian	ADJ
gujaf-331	186	4	context	context	NOUN
gujaf-331	186	5	,	,	PUNCT
gujaf-331	186	6	thomas	thomas	PROPN
gujaf-331	186	7	et	et	PROPN
gujaf-331	186	8	al	al	PROPN
gujaf-331	186	9	.	.	PROPN
gujaf-331	186	10	(	(	PUNCT
gujaf-331	186	11	2020	2020	NUM
gujaf-331	186	12	)	)	PUNCT
gujaf-331	186	13	studied	study	VERB
gujaf-331	186	14	the	the	DET
gujaf-331	186	15	reaction	reaction	NOUN
gujaf-331	186	16	of	of	ADP
gujaf-331	186	17	share	share	NOUN
gujaf-331	186	18	prices	price	NOUN
gujaf-331	186	19	after	after	ADP
gujaf-331	186	20	the	the	DET
gujaf-331	186	21	declaration	declaration	NOUN
gujaf-331	186	22	of	of	ADP
gujaf-331	186	23	covid-19	covid-19	PROPN
gujaf-331	186	24	as	as	ADP
gujaf-331	186	25	a	a	DET
gujaf-331	186	26	pandemic	pandemic	NOUN
gujaf-331	186	27	by	by	ADP
gujaf-331	186	28	who	who	PRON
gujaf-331	186	29	and	and	CCONJ
gujaf-331	186	30	subsequent	subsequent	ADJ
gujaf-331	186	31	announcement	announcement	NOUN
gujaf-331	186	32	of	of	ADP
gujaf-331	186	33	lockdown	lockdown	NOUN
gujaf-331	186	34	by	by	ADP
gujaf-331	186	35	the	the	DET
gujaf-331	186	36	indian	indian	ADJ
gujaf-331	186	37	government	government	NOUN
gujaf-331	186	38	.	.	PUNCT
gujaf-331	187	1	the	the	DET
gujaf-331	187	2	sample	sample	NOUN
gujaf-331	187	3	of	of	ADP
gujaf-331	187	4	the	the	DET
gujaf-331	187	5	study	study	NOUN
gujaf-331	187	6	cut	cut	VERB
gujaf-331	187	7	across	across	ADP
gujaf-331	187	8	fourteen	fourteen	NUM
gujaf-331	187	9	sectors	sector	NOUN
gujaf-331	187	10	indexed	index	VERB
gujaf-331	187	11	under	under	ADP
gujaf-331	187	12	nifty	nifty	ADJ
gujaf-331	187	13	50	50	NUM
gujaf-331	187	14	.	.	PUNCT
gujaf-331	188	1	following	follow	VERB
gujaf-331	188	2	the	the	DET
gujaf-331	188	3	announcements	announcement	NOUN
gujaf-331	188	4	by	by	ADP
gujaf-331	188	5	who	who	PRON
gujaf-331	188	6	,	,	PUNCT
gujaf-331	188	7	all	all	DET
gujaf-331	188	8	the	the	DET
gujaf-331	188	9	sectors	sector	NOUN
gujaf-331	188	10	indexed	index	VERB
gujaf-331	188	11	under	under	ADP
gujaf-331	188	12	nifty	nifty	ADJ
gujaf-331	188	13	50	50	NUM
gujaf-331	188	14	reported	report	VERB
gujaf-331	188	15	negative	negative	ADJ
gujaf-331	188	16	mean	mean	ADJ
gujaf-331	188	17	returns	return	NOUN
gujaf-331	188	18	,	,	PUNCT
gujaf-331	188	19	the	the	DET
gujaf-331	188	20	shares	share	NOUN
gujaf-331	188	21	of	of	ADP
gujaf-331	188	22	financial	financial	ADJ
gujaf-331	188	23	services	service	NOUN
gujaf-331	188	24	industry	industry	NOUN
gujaf-331	188	25	recorded	record	VERB
gujaf-331	188	26	the	the	DET
gujaf-331	188	27	highest	high	ADJ
gujaf-331	188	28	historical	historical	ADJ
gujaf-331	188	29	negative	negative	ADJ
gujaf-331	188	30	mean	mean	ADJ
gujaf-331	188	31	returns	return	NOUN
gujaf-331	188	32	of	of	ADP
gujaf-331	188	33	14.19	14.19	NUM
gujaf-331	188	34	%	%	NOUN
gujaf-331	188	35	,	,	PUNCT
gujaf-331	188	36	this	this	PRON
gujaf-331	188	37	was	be	AUX
gujaf-331	188	38	followed	follow	VERB
gujaf-331	188	39	by	by	ADP
gujaf-331	188	40	the	the	DET
gujaf-331	188	41	pharmaceutical	pharmaceutical	NOUN
gujaf-331	188	42	industry	industry	NOUN
gujaf-331	188	43	with	with	ADP
gujaf-331	188	44	negative	negative	ADJ
gujaf-331	188	45	mean	mean	ADJ
gujaf-331	188	46	returns	return	NOUN
gujaf-331	188	47	of	of	ADP
gujaf-331	188	48	11.3	11.3	NUM
gujaf-331	188	49	%	%	NOUN
gujaf-331	188	50	.	.	PUNCT
gujaf-331	189	1	however	however	ADV
gujaf-331	189	2	,	,	PUNCT
gujaf-331	189	3	following	follow	VERB
gujaf-331	189	4	the	the	DET
gujaf-331	189	5	announcement	announcement	NOUN
gujaf-331	189	6	of	of	ADP
gujaf-331	189	7	lock	lock	NOUN
gujaf-331	189	8	down	down	ADP
gujaf-331	189	9	by	by	ADP
gujaf-331	189	10	the	the	DET
gujaf-331	189	11	indian	indian	ADJ
gujaf-331	189	12	government	government	NOUN
gujaf-331	189	13	and	and	CCONJ
gujaf-331	189	14	the	the	DET
gujaf-331	189	15	distribution	distribution	NOUN
gujaf-331	189	16	of	of	ADP
gujaf-331	189	17	stimulus	stimulus	ADJ
gujaf-331	189	18	packages	package	NOUN
gujaf-331	189	19	by	by	ADP
gujaf-331	189	20	various	various	ADJ
gujaf-331	189	21	governments	government	NOUN
gujaf-331	189	22	,	,	PUNCT
gujaf-331	189	23	all	all	DET
gujaf-331	189	24	the	the	DET
gujaf-331	189	25	sampled	sample	VERB
gujaf-331	189	26	firms	firm	NOUN
gujaf-331	189	27	reported	report	VERB
gujaf-331	189	28	positive	positive	ADJ
gujaf-331	189	29	mean	mean	NOUN
gujaf-331	189	30	returns	return	NOUN
gujaf-331	189	31	,	,	PUNCT
gujaf-331	189	32	the	the	DET
gujaf-331	189	33	shares	share	NOUN
gujaf-331	189	34	of	of	ADP
gujaf-331	189	35	fertilizers	fertilizer	NOUN
gujaf-331	189	36	sector	sector	NOUN
gujaf-331	189	37	seconded	second	VERB
gujaf-331	189	38	by	by	ADP
gujaf-331	189	39	the	the	DET
gujaf-331	189	40	services	service	NOUN
gujaf-331	189	41	sector	sector	NOUN
gujaf-331	189	42	recorded	record	VERB
gujaf-331	189	43	the	the	DET
gujaf-331	189	44	highest	high	ADJ
gujaf-331	189	45	mean	mean	ADJ
gujaf-331	189	46	returns	return	NOUN
gujaf-331	189	47	of	of	ADP
gujaf-331	189	48	11.73	11.73	NUM
gujaf-331	189	49	%	%	NOUN
gujaf-331	189	50	and	and	CCONJ
gujaf-331	189	51	10.29	10.29	NUM
gujaf-331	189	52	%	%	NOUN
gujaf-331	189	53	correspondingly	correspondingly	ADV
gujaf-331	189	54	.	.	PUNCT
gujaf-331	190	1	however	however	ADV
gujaf-331	190	2	,	,	PUNCT
gujaf-331	190	3	a	a	DET
gujaf-331	190	4	new	new	ADJ
gujaf-331	190	5	study	study	NOUN
gujaf-331	190	6	is	be	AUX
gujaf-331	190	7	needed	need	VERB
gujaf-331	190	8	that	that	PRON
gujaf-331	190	9	will	will	AUX
gujaf-331	190	10	cover	cover	VERB
gujaf-331	190	11	a	a	DET
gujaf-331	190	12	longer	long	ADJ
gujaf-331	190	13	period	period	NOUN
gujaf-331	190	14	and	and	CCONJ
gujaf-331	190	15	employ	employ	VERB
gujaf-331	190	16	robust	robust	ADJ
gujaf-331	190	17	technique	technique	NOUN
gujaf-331	190	18	of	of	ADP
gujaf-331	190	19	analysis	analysis	NOUN
gujaf-331	190	20	instead	instead	ADV
gujaf-331	190	21	of	of	ADP
gujaf-331	190	22	using	use	VERB
gujaf-331	190	23	graph	graph	NOUN
gujaf-331	190	24	and	and	CCONJ
gujaf-331	190	25	charts	chart	NOUN
gujaf-331	190	26	.	.	PUNCT
gujaf-331	191	1	moreover	moreover	ADV
gujaf-331	191	2	,	,	PUNCT
gujaf-331	191	3	burhanuddin	burhanuddin	NOUN
gujaf-331	191	4	and	and	CCONJ
gujaf-331	191	5	rahayu	rahayu	PROPN
gujaf-331	191	6	(	(	PUNCT
gujaf-331	191	7	2021	2021	NUM
gujaf-331	191	8	)	)	PUNCT
gujaf-331	191	9	studied	study	VERB
gujaf-331	191	10	issuers	issuer	NOUN
gujaf-331	191	11	share	share	NOUN
gujaf-331	191	12	price	price	NOUN
gujaf-331	191	13	and	and	CCONJ
gujaf-331	191	14	covid-19	covid-19	PROPN
gujaf-331	191	15	on	on	ADP
gujaf-331	191	16	the	the	DET
gujaf-331	191	17	market	market	NOUN
gujaf-331	191	18	performance	performance	NOUN
gujaf-331	191	19	of	of	ADP
gujaf-331	191	20	stock	stock	NOUN
gujaf-331	191	21	in	in	ADP
gujaf-331	191	22	the	the	DET
gujaf-331	191	23	listed	list	VERB
gujaf-331	191	24	companies	company	NOUN
gujaf-331	191	25	in	in	ADP
gujaf-331	191	26	indonesia	indonesia	PROPN
gujaf-331	191	27	.	.	PUNCT
gujaf-331	192	1	survey	survey	NOUN
gujaf-331	192	2	technique	technique	NOUN
gujaf-331	192	3	was	be	AUX
gujaf-331	192	4	employed	employ	VERB
gujaf-331	192	5	by	by	ADP
gujaf-331	192	6	sending	send	VERB
gujaf-331	192	7	online	online	ADJ
gujaf-331	192	8	questionnaires	questionnaire	NOUN
gujaf-331	192	9	to	to	ADP
gujaf-331	192	10	100	100	NUM
gujaf-331	192	11	respondents	respondent	NOUN
gujaf-331	192	12	in	in	ADP
gujaf-331	192	13	a	a	DET
gujaf-331	192	14	form	form	NOUN
gujaf-331	192	15	of	of	ADP
gujaf-331	192	16	semantic	semantic	ADJ
gujaf-331	192	17	scale	scale	NOUN
gujaf-331	192	18	on	on	ADP
gujaf-331	192	19	the	the	DET
gujaf-331	192	20	performance	performance	NOUN
gujaf-331	192	21	of	of	ADP
gujaf-331	192	22	their	their	PRON
gujaf-331	192	23	portfolio	portfolio	NOUN
gujaf-331	192	24	.	.	PUNCT
gujaf-331	193	1	the	the	DET
gujaf-331	193	2	study	study	NOUN
gujaf-331	193	3	uses	use	VERB
gujaf-331	193	4	a	a	DET
gujaf-331	193	5	population	population	NOUN
gujaf-331	193	6	of	of	ADP
gujaf-331	193	7	investors	investor	NOUN
gujaf-331	193	8	in	in	ADP
gujaf-331	193	9	indonesia	indonesia	PROPN
gujaf-331	193	10	that	that	PRON
gujaf-331	193	11	are	be	AUX
gujaf-331	193	12	members	member	NOUN
gujaf-331	193	13	of	of	ADP
gujaf-331	193	14	the	the	DET
gujaf-331	193	15	forward	forward	ADJ
gujaf-331	193	16	air	air	NOUN
gujaf-331	193	17	controller	controller	NOUN
gujaf-331	193	18	(	(	PUNCT
gujaf-331	193	19	fac	fac	PROPN
gujaf-331	193	20	)	)	PUNCT
gujaf-331	193	21	indonesia	indonesia	PROPN
gujaf-331	193	22	investor	investor	PROPN
gujaf-331	193	23	community	community	NOUN
gujaf-331	193	24	that	that	PRON
gujaf-331	193	25	monitored	monitor	VERB
gujaf-331	193	26	and	and	CCONJ
gujaf-331	193	27	transact	transact	VERB
gujaf-331	193	28	in	in	ADP
gujaf-331	193	29	shares	share	NOUN
gujaf-331	193	30	during	during	ADP
gujaf-331	193	31	covid-19	covid-19	PROPN
gujaf-331	193	32	,	,	PUNCT
gujaf-331	193	33	the	the	DET
gujaf-331	193	34	study	study	NOUN
gujaf-331	193	35	maintained	maintain	VERB
gujaf-331	193	36	purposive	purposive	ADJ
gujaf-331	193	37	sampling	sampling	NOUN
gujaf-331	193	38	.	.	PUNCT
gujaf-331	194	1	the	the	DET
gujaf-331	194	2	study	study	NOUN
gujaf-331	194	3	used	use	VERB
gujaf-331	194	4	several	several	ADJ
gujaf-331	194	5	indicators	indicator	NOUN
gujaf-331	194	6	namely	namely	ADV
gujaf-331	194	7	;	;	PUNCT
gujaf-331	194	8	eight	eight	NUM
gujaf-331	194	9	indicators	indicator	NOUN
gujaf-331	194	10	of	of	ADP
gujaf-331	194	11	issuer	issuer	ADJ
gujaf-331	194	12	stock	stock	NOUN
gujaf-331	194	13	prices	price	NOUN
gujaf-331	194	14	,	,	PUNCT
gujaf-331	194	15	six	six	NUM
gujaf-331	194	16	indicators	indicator	NOUN
gujaf-331	194	17	of	of	ADP
gujaf-331	194	18	covid-19	covid-19	PROPN
gujaf-331	194	19	and	and	CCONJ
gujaf-331	194	20	five	five	NUM
gujaf-331	194	21	indicators	indicator	NOUN
gujaf-331	194	22	of	of	ADP
gujaf-331	194	23	indonesian	indonesian	ADJ
gujaf-331	194	24	capital	capital	NOUN
gujaf-331	194	25	market	market	NOUN
gujaf-331	194	26	performance	performance	NOUN
gujaf-331	194	27	.	.	PUNCT
gujaf-331	195	1	the	the	DET
gujaf-331	195	2	result	result	NOUN
gujaf-331	195	3	of	of	ADP
gujaf-331	195	4	the	the	DET
gujaf-331	195	5	analysis	analysis	NOUN
gujaf-331	195	6	documented	document	VERB
gujaf-331	195	7	that	that	SCONJ
gujaf-331	195	8	,	,	PUNCT
gujaf-331	195	9	share	share	NOUN
gujaf-331	195	10	price	price	NOUN
gujaf-331	195	11	of	of	ADP
gujaf-331	195	12	issuers	issuer	NOUN
gujaf-331	195	13	and	and	CCONJ
gujaf-331	195	14	the	the	DET
gujaf-331	195	15	impact	impact	NOUN
gujaf-331	195	16	of	of	ADP
gujaf-331	195	17	the	the	DET
gujaf-331	195	18	covid-19	covid-19	PROPN
gujaf-331	195	19	can	can	AUX
gujaf-331	195	20	explain	explain	VERB
gujaf-331	195	21	the	the	DET
gujaf-331	195	22	capital	capital	NOUN
gujaf-331	195	23	market	market	NOUN
gujaf-331	195	24	performance	performance	NOUN
gujaf-331	195	25	to	to	ADP
gujaf-331	195	26	the	the	DET
gujaf-331	195	27	tune	tune	NOUN
gujaf-331	195	28	of	of	ADP
gujaf-331	195	29	74.4	74.4	NUM
gujaf-331	195	30	%	%	NOUN
gujaf-331	195	31	,	,	PUNCT
gujaf-331	195	32	while	while	SCONJ
gujaf-331	195	33	the	the	DET
gujaf-331	195	34	remaining	remain	VERB
gujaf-331	195	35	25.6	25.6	NUM
gujaf-331	195	36	%	%	NOUN
gujaf-331	195	37	is	be	AUX
gujaf-331	195	38	influenced	influence	VERB
gujaf-331	195	39	by	by	ADP
gujaf-331	195	40	other	other	ADJ
gujaf-331	195	41	variables	variable	NOUN
gujaf-331	195	42	outside	outside	ADP
gujaf-331	195	43	of	of	ADP
gujaf-331	195	44	this	this	DET
gujaf-331	195	45	study	study	NOUN
gujaf-331	195	46	.	.	PUNCT
gujaf-331	196	1	however	however	ADV
gujaf-331	196	2	,	,	PUNCT
gujaf-331	196	3	the	the	DET
gujaf-331	196	4	study	study	NOUN
gujaf-331	196	5	utilized	utilize	VERB
gujaf-331	196	6	primary	primary	ADJ
gujaf-331	196	7	data	datum	NOUN
gujaf-331	196	8	that	that	PRON
gujaf-331	196	9	is	be	AUX
gujaf-331	196	10	vulnerable	vulnerable	ADJ
gujaf-331	196	11	to	to	ADP
gujaf-331	196	12	bias	bias	VERB
gujaf-331	196	13	and	and	CCONJ
gujaf-331	196	14	it	it	PRON
gujaf-331	196	15	also	also	ADV
gujaf-331	196	16	failed	fail	VERB
gujaf-331	196	17	to	to	PART
gujaf-331	196	18	state	state	VERB
gujaf-331	196	19	the	the	DET
gujaf-331	196	20	tool	tool	NOUN
gujaf-331	196	21	of	of	ADP
gujaf-331	196	22	analysis	analysis	NOUN
gujaf-331	196	23	it	it	PRON
gujaf-331	196	24	used	use	VERB
gujaf-331	196	25	.	.	PUNCT
gujaf-331	197	1	moreover	moreover	ADV
gujaf-331	197	2	,	,	PUNCT
gujaf-331	197	3	cimini	cimini	X
gujaf-331	197	4	(	(	PUNCT
gujaf-331	197	5	2021	2021	NUM
gujaf-331	197	6	)	)	PUNCT
gujaf-331	197	7	conducted	conduct	VERB
gujaf-331	197	8	a	a	DET
gujaf-331	197	9	study	study	NOUN
gujaf-331	197	10	that	that	PRON
gujaf-331	197	11	investigated	investigate	VERB
gujaf-331	197	12	the	the	DET
gujaf-331	197	13	ability	ability	NOUN
gujaf-331	197	14	of	of	ADP
gujaf-331	197	15	female	female	ADJ
gujaf-331	197	16	presence	presence	NOUN
gujaf-331	197	17	to	to	PART
gujaf-331	197	18	affect	affect	VERB
gujaf-331	197	19	value	value	NOUN
gujaf-331	197	20	relevance	relevance	NOUN
gujaf-331	197	21	of	of	ADP
gujaf-331	197	22	accounting	accounting	NOUN
gujaf-331	197	23	information	information	NOUN
gujaf-331	197	24	.	.	PUNCT
gujaf-331	198	1	the	the	DET
gujaf-331	198	2	study	study	NOUN
gujaf-331	198	3	focused	focus	VERB
gujaf-331	198	4	on	on	ADP
gujaf-331	198	5	a	a	DET
gujaf-331	198	6	sample	sample	NOUN
gujaf-331	198	7	of	of	ADP
gujaf-331	198	8	487	487	NUM
gujaf-331	198	9	entities	entity	NOUN
gujaf-331	198	10	listed	list	VERB
gujaf-331	198	11	in	in	ADP
gujaf-331	198	12	18	18	NUM
gujaf-331	198	13	european	european	ADJ
gujaf-331	198	14	countries	country	NOUN
gujaf-331	198	15	over	over	ADP
gujaf-331	198	16	the	the	DET
gujaf-331	198	17	period	period	NOUN
gujaf-331	198	18	2009	2009	NUM
gujaf-331	198	19	to	to	ADP
gujaf-331	198	20	2017	2017	NUM
gujaf-331	198	21	.	.	PUNCT
gujaf-331	199	1	price	price	NOUN
gujaf-331	199	2	model	model	NOUN
gujaf-331	199	3	was	be	AUX
gujaf-331	199	4	used	use	VERB
gujaf-331	199	5	to	to	PART
gujaf-331	199	6	assess	assess	VERB
gujaf-331	199	7	the	the	DET
gujaf-331	199	8	ability	ability	NOUN
gujaf-331	199	9	of	of	ADP
gujaf-331	199	10	female	female	ADJ
gujaf-331	199	11	presence	presence	NOUN
gujaf-331	199	12	to	to	PART
gujaf-331	199	13	affect	affect	VERB
gujaf-331	199	14	the	the	DET
gujaf-331	199	15	value	value	NOUN
gujaf-331	199	16	relevance	relevance	NOUN
gujaf-331	199	17	of	of	ADP
gujaf-331	199	18	earnings	earning	NOUN
gujaf-331	199	19	and	and	CCONJ
gujaf-331	199	20	book	book	NOUN
gujaf-331	199	21	value	value	NOUN
gujaf-331	199	22	of	of	ADP
gujaf-331	199	23	equity	equity	NOUN
gujaf-331	199	24	.	.	PUNCT
gujaf-331	200	1	findings	finding	NOUN
gujaf-331	200	2	offered	offer	VERB
gujaf-331	200	3	evidence	evidence	NOUN
gujaf-331	200	4	that	that	SCONJ
gujaf-331	200	5	female	female	ADJ
gujaf-331	200	6	presence	presence	NOUN
gujaf-331	200	7	on	on	ADP
gujaf-331	200	8	corporate	corporate	ADJ
gujaf-331	200	9	boards	board	NOUN
gujaf-331	200	10	increased	increase	VERB
gujaf-331	200	11	the	the	DET
gujaf-331	200	12	value	value	NOUN
gujaf-331	200	13	relevance	relevance	NOUN
gujaf-331	200	14	of	of	ADP
gujaf-331	200	15	accounting	accounting	NOUN
gujaf-331	200	16	values	value	NOUN
gujaf-331	200	17	on	on	ADP
gujaf-331	200	18	the	the	DET
gujaf-331	200	19	overall	overall	ADJ
gujaf-331	200	20	,	,	PUNCT
gujaf-331	200	21	earnings	earning	NOUN
gujaf-331	200	22	and	and	CCONJ
gujaf-331	200	23	book	book	NOUN
gujaf-331	200	24	value	value	NOUN
gujaf-331	200	25	on	on	ADP
gujaf-331	200	26	the	the	DET
gujaf-331	200	27	individual	individual	ADJ
gujaf-331	200	28	basis	basis	NOUN
gujaf-331	200	29	.	.	PUNCT
gujaf-331	201	1	this	this	PRON
gujaf-331	201	2	provided	provide	VERB
gujaf-331	201	3	insights	insight	NOUN
gujaf-331	201	4	that	that	PRON
gujaf-331	201	5	board	board	NOUN
gujaf-331	201	6	composition	composition	NOUN
gujaf-331	201	7	affects	affect	VERB
gujaf-331	201	8	investors	investor	NOUN
gujaf-331	201	9	’	'	PUNCT
gujaf-331	201	10	judgments	judgment	NOUN
gujaf-331	201	11	.	.	PUNCT
gujaf-331	202	1	in	in	ADP
gujaf-331	202	2	this	this	DET
gujaf-331	202	3	study	study	NOUN
gujaf-331	202	4	,	,	PUNCT
gujaf-331	202	5	mashoka	mashoka	NOUN
gujaf-331	202	6	(	(	PUNCT
gujaf-331	202	7	2022	2022	NUM
gujaf-331	202	8	)	)	PUNCT
gujaf-331	202	9	examined	examine	VERB
gujaf-331	202	10	the	the	DET
gujaf-331	202	11	value	value	NOUN
gujaf-331	202	12	relevance	relevance	NOUN
gujaf-331	202	13	of	of	ADP
gujaf-331	202	14	accounting	accounting	NOUN
gujaf-331	202	15	information	information	NOUN
gujaf-331	202	16	.	.	PUNCT
gujaf-331	203	1	the	the	DET
gujaf-331	203	2	sample	sample	NOUN
gujaf-331	203	3	of	of	ADP
gujaf-331	203	4	the	the	DET
gujaf-331	203	5	study	study	NOUN
gujaf-331	203	6	comprised	comprise	VERB
gujaf-331	203	7	all	all	DET
gujaf-331	203	8	the	the	DET
gujaf-331	203	9	listed	list	VERB
gujaf-331	203	10	firms	firm	NOUN
gujaf-331	203	11	in	in	ADP
gujaf-331	203	12	the	the	DET
gujaf-331	203	13	amman	amman	PROPN
gujaf-331	203	14	stock	stock	PROPN
gujaf-331	203	15	exchange	exchange	PROPN
gujaf-331	203	16	(	(	PUNCT
gujaf-331	203	17	ase	ase	NOUN
gujaf-331	203	18	)	)	PUNCT
gujaf-331	203	19	from	from	ADP
gujaf-331	203	20	2002	2002	NUM
gujaf-331	203	21	to	to	ADP
gujaf-331	203	22	2017	2017	NUM
gujaf-331	203	23	.	.	PUNCT
gujaf-331	204	1	the	the	DET
gujaf-331	204	2	listed	list	VERB
gujaf-331	204	3	firms	firm	NOUN
gujaf-331	204	4	are	be	AUX
gujaf-331	204	5	divided	divide	VERB
gujaf-331	204	6	into	into	ADP
gujaf-331	204	7	three	three	NUM
gujaf-331	204	8	main	main	ADJ
gujaf-331	204	9	sectors	sector	NOUN
gujaf-331	204	10	based	base	VERB
gujaf-331	204	11	on	on	ADP
gujaf-331	204	12	the	the	DET
gujaf-331	204	13	major	major	ADJ
gujaf-331	204	14	operations	operation	NOUN
gujaf-331	204	15	of	of	ADP
gujaf-331	204	16	the	the	DET
gujaf-331	204	17	firms	firm	NOUN
gujaf-331	204	18	:	:	PUNCT
gujaf-331	204	19	financial	financial	ADJ
gujaf-331	204	20	,	,	PUNCT
gujaf-331	204	21	industrial	industrial	ADJ
gujaf-331	204	22	and	and	CCONJ
gujaf-331	204	23	services	service	NOUN
gujaf-331	204	24	firms	firm	NOUN
gujaf-331	204	25	.	.	PUNCT
gujaf-331	205	1	in	in	ADP
gujaf-331	205	2	this	this	DET
gujaf-331	205	3	paper	paper	NOUN
gujaf-331	205	4	,	,	PUNCT
gujaf-331	205	5	firms	firm	NOUN
gujaf-331	205	6	were	be	AUX
gujaf-331	205	7	reclassified	reclassify	VERB
gujaf-331	205	8	into	into	ADP
gujaf-331	205	9	two	two	NUM
gujaf-331	205	10	major	major	ADJ
gujaf-331	205	11	groups	group	NOUN
gujaf-331	205	12	;	;	PUNCT
gujaf-331	205	13	financial	financial	ADJ
gujaf-331	205	14	firms	firm	NOUN
gujaf-331	205	15	and	and	CCONJ
gujaf-331	205	16	non	non	ADJ
gujaf-331	205	17	-	-	ADJ
gujaf-331	205	18	financial	financial	ADJ
gujaf-331	205	19	service	service	NOUN
gujaf-331	205	20	firms	firm	NOUN
gujaf-331	205	21	.	.	PUNCT
gujaf-331	206	1	the	the	DET
gujaf-331	206	2	latter	latter	ADJ
gujaf-331	206	3	included	include	VERB
gujaf-331	206	4	the	the	DET
gujaf-331	206	5	industrial	industrial	ADJ
gujaf-331	206	6	and	and	CCONJ
gujaf-331	206	7	services	service	NOUN
gujaf-331	206	8	firms	firm	NOUN
gujaf-331	206	9	.	.	PUNCT
gujaf-331	207	1	financial	financial	ADJ
gujaf-331	207	2	firms	firm	NOUN
gujaf-331	207	3	rely	rely	VERB
gujaf-331	207	4	more	more	ADV
gujaf-331	207	5	on	on	ADP
gujaf-331	207	6	fair	fair	ADJ
gujaf-331	207	7	value	value	NOUN
gujaf-331	207	8	accounting	accounting	NOUN
gujaf-331	207	9	matched	match	VERB
gujaf-331	207	10	to	to	ADP
gujaf-331	207	11	non	non	ADJ
gujaf-331	207	12	-	-	ADJ
gujaf-331	207	13	financial	financial	ADJ
gujaf-331	207	14	firms	firm	NOUN
gujaf-331	207	15	.	.	PUNCT
gujaf-331	208	1	ohlson	ohlson	NOUN
gujaf-331	208	2	model	model	NOUN
gujaf-331	208	3	was	be	AUX
gujaf-331	208	4	employed	employ	VERB
gujaf-331	208	5	and	and	CCONJ
gujaf-331	208	6	the	the	DET
gujaf-331	208	7	results	result	NOUN
gujaf-331	208	8	showed	show	VERB
gujaf-331	208	9	earnings	earning	NOUN
gujaf-331	208	10	per	per	ADP
gujaf-331	208	11	share	share	NOUN
gujaf-331	208	12	is	be	AUX
gujaf-331	208	13	value	value	NOUN
gujaf-331	208	14	relevant	relevant	ADJ
gujaf-331	208	15	.	.	PUNCT
gujaf-331	209	1	moreover	moreover	ADV
gujaf-331	209	2	,	,	PUNCT
gujaf-331	209	3	the	the	DET
gujaf-331	209	4	results	result	NOUN
gujaf-331	209	5	also	also	ADV
gujaf-331	209	6	showed	show	VERB
gujaf-331	209	7	that	that	SCONJ
gujaf-331	209	8	firms	firm	NOUN
gujaf-331	209	9	with	with	ADP
gujaf-331	209	10	lower	low	ADJ
gujaf-331	209	11	financial	financial	ADJ
gujaf-331	209	12	assets	asset	NOUN
gujaf-331	209	13	depend	depend	VERB
gujaf-331	209	14	more	more	ADV
gujaf-331	209	15	on	on	ADP
gujaf-331	209	16	historical	historical	ADJ
gujaf-331	209	17	accounting	accounting	NOUN
gujaf-331	209	18	and	and	CCONJ
gujaf-331	209	19	have	have	VERB
gujaf-331	209	20	higher	high	ADJ
gujaf-331	209	21	value	value	NOUN
gujaf-331	209	22	relevant	relevant	ADJ
gujaf-331	209	23	earnings	earning	NOUN
gujaf-331	209	24	.	.	PUNCT
gujaf-331	210	1	the	the	DET
gujaf-331	210	2	results	result	NOUN
gujaf-331	210	3	indicated	indicate	VERB
gujaf-331	210	4	that	that	SCONJ
gujaf-331	210	5	the	the	PRON
gujaf-331	210	6	higher	high	ADJ
gujaf-331	210	7	the	the	DET
gujaf-331	210	8	percentage	percentage	NOUN
gujaf-331	210	9	of	of	ADP
gujaf-331	210	10	financial	financial	ADJ
gujaf-331	210	11	assets	asset	NOUN
gujaf-331	210	12	,	,	PUNCT
gujaf-331	210	13	the	the	PRON
gujaf-331	210	14	more	more	ADV
gujaf-331	210	15	the	the	DET
gujaf-331	210	16	firm	firm	NOUN
gujaf-331	210	17	depends	depend	VERB
gujaf-331	210	18	on	on	ADP
gujaf-331	210	19	fair	fair	ADJ
gujaf-331	210	20	-	-	PUNCT
gujaf-331	210	21	value	value	NOUN
gujaf-331	210	22	accounting	accounting	NOUN
gujaf-331	210	23	and	and	CCONJ
gujaf-331	210	24	consequently	consequently	ADV
gujaf-331	210	25	,	,	PUNCT
gujaf-331	210	26	income	income	NOUN
gujaf-331	210	27	statement	statement	NOUN
gujaf-331	210	28	becomes	become	VERB
gujaf-331	210	29	less	less	ADJ
gujaf-331	210	30	value	value	NOUN
gujaf-331	210	31	relevant	relevant	ADJ
gujaf-331	210	32	to	to	ADP
gujaf-331	210	33	investors	investor	NOUN
gujaf-331	210	34	compared	compare	VERB
gujaf-331	210	35	to	to	ADP
gujaf-331	210	36	statement	statement	NOUN
gujaf-331	210	37	gusau	gusau	ADJ
gujaf-331	210	38	journal	journal	NOUN
gujaf-331	210	39	of	of	ADP
gujaf-331	210	40	accounting	accounting	NOUN
gujaf-331	210	41	and	and	CCONJ
gujaf-331	210	42	finance	finance	NOUN
gujaf-331	210	43	,	,	PUNCT
gujaf-331	210	44	vol	vol	NOUN
gujaf-331	210	45	.	.	PROPN
gujaf-331	210	46	5	5	NUM
gujaf-331	210	47	,	,	PUNCT
gujaf-331	210	48	issue	issue	NOUN
gujaf-331	210	49	2	2	NUM
gujaf-331	210	50	,	,	PUNCT
gujaf-331	210	51	october	october	PROPN
gujaf-331	210	52	,	,	PUNCT
gujaf-331	210	53	2024	2024	NUM
gujaf-331	210	54	75	75	NUM
gujaf-331	210	55	of	of	ADP
gujaf-331	210	56	financial	financial	ADJ
gujaf-331	210	57	position	position	NOUN
gujaf-331	210	58	.	.	PUNCT
gujaf-331	211	1	book	book	NOUN
gujaf-331	211	2	value	value	NOUN
gujaf-331	211	3	of	of	ADP
gujaf-331	211	4	equity	equity	NOUN
gujaf-331	211	5	is	be	AUX
gujaf-331	211	6	positively	positively	ADV
gujaf-331	211	7	and	and	CCONJ
gujaf-331	211	8	significantly	significantly	ADV
gujaf-331	211	9	correlated	correlate	VERB
gujaf-331	211	10	with	with	ADP
gujaf-331	211	11	share	share	NOUN
gujaf-331	211	12	prices	price	NOUN
gujaf-331	211	13	.	.	PUNCT
gujaf-331	212	1	the	the	DET
gujaf-331	212	2	results	result	NOUN
gujaf-331	212	3	also	also	ADV
gujaf-331	212	4	showed	show	VERB
gujaf-331	212	5	that	that	SCONJ
gujaf-331	212	6	firms	firm	NOUN
gujaf-331	212	7	with	with	ADP
gujaf-331	212	8	lower	low	ADJ
gujaf-331	212	9	financial	financial	ADJ
gujaf-331	212	10	assets	asset	NOUN
gujaf-331	212	11	depend	depend	VERB
gujaf-331	212	12	more	more	ADV
gujaf-331	212	13	on	on	ADP
gujaf-331	212	14	historical	historical	ADJ
gujaf-331	212	15	accounting	accounting	NOUN
gujaf-331	212	16	and	and	CCONJ
gujaf-331	212	17	have	have	VERB
gujaf-331	212	18	lower	low	ADJ
gujaf-331	212	19	relevance	relevance	NOUN
gujaf-331	212	20	book	book	NOUN
gujaf-331	212	21	value	value	NOUN
gujaf-331	212	22	.	.	PUNCT
gujaf-331	213	1	the	the	DET
gujaf-331	213	2	results	result	NOUN
gujaf-331	213	3	indicated	indicate	VERB
gujaf-331	213	4	that	that	SCONJ
gujaf-331	213	5	,	,	PUNCT
gujaf-331	213	6	the	the	PRON
gujaf-331	213	7	higher	high	ADJ
gujaf-331	213	8	the	the	DET
gujaf-331	213	9	percentage	percentage	NOUN
gujaf-331	213	10	of	of	ADP
gujaf-331	213	11	financial	financial	ADJ
gujaf-331	213	12	assets	asset	NOUN
gujaf-331	213	13	,	,	PUNCT
gujaf-331	213	14	the	the	PRON
gujaf-331	213	15	more	more	ADV
gujaf-331	213	16	the	the	DET
gujaf-331	213	17	firm	firm	NOUN
gujaf-331	213	18	depends	depend	VERB
gujaf-331	213	19	on	on	ADP
gujaf-331	213	20	fair	fair	ADJ
gujaf-331	213	21	-	-	PUNCT
gujaf-331	213	22	value	value	NOUN
gujaf-331	213	23	accounting	accounting	NOUN
gujaf-331	213	24	and	and	CCONJ
gujaf-331	213	25	consequently	consequently	ADV
gujaf-331	213	26	,	,	PUNCT
gujaf-331	213	27	the	the	DET
gujaf-331	213	28	balance	balance	NOUN
gujaf-331	213	29	sheet	sheet	NOUN
gujaf-331	213	30	becomes	become	VERB
gujaf-331	213	31	more	more	ADV
gujaf-331	213	32	valuerelevant	valuerelevant	ADJ
gujaf-331	213	33	to	to	ADP
gujaf-331	213	34	investors	investor	NOUN
gujaf-331	213	35	compared	compare	VERB
gujaf-331	213	36	to	to	ADP
gujaf-331	213	37	the	the	DET
gujaf-331	213	38	income	income	NOUN
gujaf-331	213	39	statement	statement	NOUN
gujaf-331	213	40	.	.	PUNCT
gujaf-331	214	1	theoretical	theoretical	ADJ
gujaf-331	214	2	underpinning	underpin	VERB
gujaf-331	214	3	the	the	DET
gujaf-331	214	4	theory	theory	NOUN
gujaf-331	214	5	that	that	PRON
gujaf-331	214	6	is	be	AUX
gujaf-331	214	7	used	use	VERB
gujaf-331	214	8	to	to	PART
gujaf-331	214	9	underpin	underpin	VERB
gujaf-331	214	10	this	this	DET
gujaf-331	214	11	study	study	NOUN
gujaf-331	214	12	is	be	AUX
gujaf-331	214	13	the	the	DET
gujaf-331	214	14	efficient	efficient	ADJ
gujaf-331	214	15	market	market	NOUN
gujaf-331	214	16	hypothesis	hypothesis	NOUN
gujaf-331	214	17	propounded	propound	VERB
gujaf-331	214	18	by	by	ADP
gujaf-331	214	19	fama	fama	PROPN
gujaf-331	214	20	,	,	PUNCT
gujaf-331	214	21	(	(	PUNCT
gujaf-331	214	22	1970	1970	NUM
gujaf-331	214	23	)	)	PUNCT
gujaf-331	214	24	.	.	PUNCT
gujaf-331	215	1	the	the	DET
gujaf-331	215	2	theory	theory	NOUN
gujaf-331	215	3	states	state	VERB
gujaf-331	215	4	that	that	SCONJ
gujaf-331	215	5	,	,	PUNCT
gujaf-331	215	6	share	share	NOUN
gujaf-331	215	7	prices	price	NOUN
gujaf-331	215	8	are	be	AUX
gujaf-331	215	9	determined	determine	VERB
gujaf-331	215	10	by	by	ADP
gujaf-331	215	11	the	the	DET
gujaf-331	215	12	released	release	VERB
gujaf-331	215	13	or	or	CCONJ
gujaf-331	215	14	availability	availability	NOUN
gujaf-331	215	15	of	of	ADP
gujaf-331	215	16	accounting	accounting	NOUN
gujaf-331	215	17	information	information	NOUN
gujaf-331	215	18	and	and	CCONJ
gujaf-331	215	19	the	the	DET
gujaf-331	215	20	price	price	NOUN
gujaf-331	215	21	will	will	AUX
gujaf-331	215	22	change	change	VERB
gujaf-331	215	23	immediately	immediately	ADV
gujaf-331	215	24	there	there	PRON
gujaf-331	215	25	is	be	VERB
gujaf-331	215	26	new	new	ADJ
gujaf-331	215	27	information	information	NOUN
gujaf-331	215	28	to	to	PART
gujaf-331	215	29	reflect	reflect	VERB
gujaf-331	215	30	the	the	DET
gujaf-331	215	31	current	current	ADJ
gujaf-331	215	32	information	information	NOUN
gujaf-331	215	33	.	.	PUNCT
gujaf-331	216	1	the	the	DET
gujaf-331	216	2	theory	theory	NOUN
gujaf-331	216	3	assumed	assume	VERB
gujaf-331	216	4	that	that	SCONJ
gujaf-331	216	5	investors	investor	NOUN
gujaf-331	216	6	can	can	AUX
gujaf-331	216	7	not	not	PART
gujaf-331	216	8	consistently	consistently	ADV
gujaf-331	216	9	beat	beat	VERB
gujaf-331	216	10	up	up	ADP
gujaf-331	216	11	the	the	DET
gujaf-331	216	12	market	market	NOUN
gujaf-331	216	13	to	to	PART
gujaf-331	216	14	earn	earn	VERB
gujaf-331	216	15	abnormal	abnormal	ADJ
gujaf-331	216	16	returns	return	NOUN
gujaf-331	216	17	.	.	PUNCT
gujaf-331	217	1	3.0	3.0	NUM
gujaf-331	217	2	methodology	methodology	NOUN
gujaf-331	217	3	the	the	DET
gujaf-331	217	4	research	research	NOUN
gujaf-331	217	5	design	design	NOUN
gujaf-331	217	6	is	be	AUX
gujaf-331	217	7	correlation	correlation	NOUN
gujaf-331	217	8	and	and	CCONJ
gujaf-331	217	9	the	the	DET
gujaf-331	217	10	research	research	NOUN
gujaf-331	217	11	paradigm	paradigm	NOUN
gujaf-331	217	12	is	be	AUX
gujaf-331	217	13	positivism	positivism	NOUN
gujaf-331	217	14	.	.	PUNCT
gujaf-331	218	1	multiple	multiple	ADJ
gujaf-331	218	2	panel	panel	NOUN
gujaf-331	218	3	regression	regression	NOUN
gujaf-331	218	4	was	be	AUX
gujaf-331	218	5	used	use	VERB
gujaf-331	218	6	for	for	ADP
gujaf-331	218	7	the	the	DET
gujaf-331	218	8	analysis	analysis	NOUN
gujaf-331	218	9	using	use	VERB
gujaf-331	218	10	stata	stata	NOUN
gujaf-331	218	11	version	version	PROPN
gujaf-331	218	12	13	13	NUM
gujaf-331	218	13	software	software	NOUN
gujaf-331	218	14	.	.	PUNCT
gujaf-331	219	1	the	the	DET
gujaf-331	219	2	study	study	NOUN
gujaf-331	219	3	covered	cover	VERB
gujaf-331	219	4	a	a	DET
gujaf-331	219	5	period	period	NOUN
gujaf-331	219	6	of	of	ADP
gujaf-331	219	7	three	three	NUM
gujaf-331	219	8	years	year	NOUN
gujaf-331	219	9	(	(	PUNCT
gujaf-331	219	10	2021	2021	NUM
gujaf-331	219	11	-	-	SYM
gujaf-331	219	12	2023	2023	NUM
gujaf-331	219	13	)	)	PUNCT
gujaf-331	219	14	.	.	PUNCT
gujaf-331	220	1	the	the	DET
gujaf-331	220	2	choice	choice	NOUN
gujaf-331	220	3	of	of	ADP
gujaf-331	220	4	this	this	DET
gujaf-331	220	5	period	period	NOUN
gujaf-331	220	6	was	be	AUX
gujaf-331	220	7	influenced	influence	VERB
gujaf-331	220	8	by	by	ADP
gujaf-331	220	9	the	the	DET
gujaf-331	220	10	availability	availability	NOUN
gujaf-331	220	11	of	of	ADP
gujaf-331	220	12	data	datum	NOUN
gujaf-331	220	13	and	and	CCONJ
gujaf-331	220	14	the	the	DET
gujaf-331	220	15	covid-19	covid-19	PROPN
gujaf-331	220	16	pandemic	pandemic	NOUN
gujaf-331	220	17	.	.	PUNCT
gujaf-331	221	1	the	the	DET
gujaf-331	221	2	population	population	NOUN
gujaf-331	221	3	of	of	ADP
gujaf-331	221	4	the	the	DET
gujaf-331	221	5	study	study	NOUN
gujaf-331	221	6	consists	consist	VERB
gujaf-331	221	7	of	of	ADP
gujaf-331	221	8	all	all	DET
gujaf-331	221	9	the	the	DET
gujaf-331	221	10	seventy	seventy	NUM
gujaf-331	221	11	-	-	PUNCT
gujaf-331	221	12	three	three	NUM
gujaf-331	221	13	quoted	quote	VERB
gujaf-331	221	14	manufacturing	manufacturing	NOUN
gujaf-331	221	15	firms	firm	NOUN
gujaf-331	221	16	and	and	CCONJ
gujaf-331	221	17	twenty	twenty	NUM
gujaf-331	221	18	-	-	PUNCT
gujaf-331	221	19	three	three	NUM
gujaf-331	221	20	listed	list	VERB
gujaf-331	221	21	service	service	NOUN
gujaf-331	221	22	firms	firm	NOUN
gujaf-331	221	23	on	on	ADP
gujaf-331	221	24	the	the	DET
gujaf-331	221	25	floor	floor	NOUN
gujaf-331	221	26	of	of	ADP
gujaf-331	221	27	nigerian	nigerian	ADJ
gujaf-331	221	28	exchange	exchange	NOUN
gujaf-331	221	29	group	group	NOUN
gujaf-331	221	30	as	as	ADP
gujaf-331	221	31	at	at	ADP
gujaf-331	221	32	31st	31st	PROPN
gujaf-331	221	33	december	december	PROPN
gujaf-331	221	34	,	,	PUNCT
gujaf-331	221	35	2023	2023	NUM
gujaf-331	221	36	.	.	PUNCT
gujaf-331	222	1	however	however	ADV
gujaf-331	222	2	,	,	PUNCT
gujaf-331	222	3	some	some	DET
gujaf-331	222	4	firms	firm	NOUN
gujaf-331	222	5	have	have	VERB
gujaf-331	222	6	no	no	DET
gujaf-331	222	7	complete	complete	ADJ
gujaf-331	222	8	available	available	ADJ
gujaf-331	222	9	data	datum	NOUN
gujaf-331	222	10	,	,	PUNCT
gujaf-331	222	11	we	we	PRON
gujaf-331	222	12	finally	finally	ADV
gujaf-331	222	13	arrived	arrive	VERB
gujaf-331	222	14	at	at	ADP
gujaf-331	222	15	a	a	DET
gujaf-331	222	16	sample	sample	NOUN
gujaf-331	222	17	of	of	ADP
gujaf-331	222	18	fifty	fifty	NUM
gujaf-331	222	19	-	-	PUNCT
gujaf-331	222	20	two	two	NUM
gujaf-331	222	21	firms	firm	NOUN
gujaf-331	222	22	in	in	ADP
gujaf-331	222	23	the	the	DET
gujaf-331	222	24	manufacturing	manufacturing	NOUN
gujaf-331	222	25	sector	sector	NOUN
gujaf-331	222	26	and	and	CCONJ
gujaf-331	222	27	twenty	twenty	NUM
gujaf-331	222	28	in	in	ADP
gujaf-331	222	29	the	the	DET
gujaf-331	222	30	listed	list	VERB
gujaf-331	222	31	service	service	NOUN
gujaf-331	222	32	sector	sector	NOUN
gujaf-331	222	33	.	.	PUNCT
gujaf-331	223	1	the	the	DET
gujaf-331	223	2	data	datum	NOUN
gujaf-331	223	3	was	be	AUX
gujaf-331	223	4	collected	collect	VERB
gujaf-331	223	5	from	from	ADP
gujaf-331	223	6	secondary	secondary	ADJ
gujaf-331	223	7	sources	source	NOUN
gujaf-331	223	8	-the	-the	PRON
gujaf-331	223	9	published	publish	VERB
gujaf-331	223	10	audited	audit	VERB
gujaf-331	223	11	annual	annual	ADJ
gujaf-331	223	12	reports	report	NOUN
gujaf-331	223	13	for	for	ADP
gujaf-331	223	14	the	the	DET
gujaf-331	223	15	independent	independent	ADJ
gujaf-331	223	16	variables	variable	NOUN
gujaf-331	223	17	and	and	CCONJ
gujaf-331	223	18	the	the	DET
gujaf-331	223	19	cash	cash	NOUN
gujaf-331	223	20	craft	craft	NOUN
gujaf-331	223	21	asset	asset	NOUN
gujaf-331	223	22	management	management	NOUN
gujaf-331	223	23	(	(	PUNCT
gujaf-331	223	24	stockbroker	stockbroker	NOUN
gujaf-331	223	25	)	)	PUNCT
gujaf-331	223	26	website	website	NOUN
gujaf-331	223	27	for	for	ADP
gujaf-331	223	28	the	the	DET
gujaf-331	223	29	dependent	dependent	ADJ
gujaf-331	223	30	variable	variable	NOUN
gujaf-331	223	31	.	.	PUNCT
gujaf-331	224	1	model	model	NOUN
gujaf-331	224	2	specification	specification	NOUN
gujaf-331	225	1	the	the	DET
gujaf-331	225	2	study	study	NOUN
gujaf-331	225	3	modified	modify	VERB
gujaf-331	225	4	ohlson	ohlson	NOUN
gujaf-331	225	5	(	(	PUNCT
gujaf-331	225	6	1995	1995	NUM
gujaf-331	225	7	)	)	PUNCT
gujaf-331	225	8	model	model	NOUN
gujaf-331	225	9	,	,	PUNCT
gujaf-331	225	10	which	which	PRON
gujaf-331	225	11	says	say	VERB
gujaf-331	225	12	share	share	NOUN
gujaf-331	225	13	price	price	NOUN
gujaf-331	225	14	is	be	AUX
gujaf-331	225	15	a	a	DET
gujaf-331	225	16	function	function	NOUN
gujaf-331	225	17	of	of	ADP
gujaf-331	225	18	earnings	earning	NOUN
gujaf-331	225	19	and	and	CCONJ
gujaf-331	225	20	book	book	NOUN
gujaf-331	225	21	value	value	NOUN
gujaf-331	225	22	of	of	ADP
gujaf-331	225	23	equity	equity	NOUN
gujaf-331	225	24	,	,	PUNCT
gujaf-331	225	25	it	it	PRON
gujaf-331	225	26	was	be	AUX
gujaf-331	225	27	modified	modify	VERB
gujaf-331	225	28	to	to	PART
gujaf-331	225	29	accommodate	accommodate	VERB
gujaf-331	225	30	dividend	dividend	NOUN
gujaf-331	225	31	per	per	ADP
gujaf-331	225	32	share	share	NOUN
gujaf-331	225	33	because	because	SCONJ
gujaf-331	225	34	its	its	PRON
gujaf-331	225	35	determine	determine	NOUN
gujaf-331	225	36	value	value	NOUN
gujaf-331	225	37	of	of	ADP
gujaf-331	225	38	the	the	DET
gujaf-331	225	39	firm	firm	NOUN
gujaf-331	225	40	,	,	PUNCT
gujaf-331	225	41	as	as	SCONJ
gujaf-331	225	42	most	most	ADJ
gujaf-331	225	43	investors	investor	NOUN
gujaf-331	225	44	prefer	prefer	VERB
gujaf-331	225	45	firms	firm	NOUN
gujaf-331	225	46	that	that	PRON
gujaf-331	225	47	pay	pay	VERB
gujaf-331	225	48	dividend	dividend	NOUN
gujaf-331	225	49	;	;	PUNCT
gujaf-331	225	50	cash	cash	NOUN
gujaf-331	225	51	flow	flow	NOUN
gujaf-331	225	52	from	from	ADP
gujaf-331	225	53	operations	operation	NOUN
gujaf-331	225	54	because	because	SCONJ
gujaf-331	225	55	it	it	PRON
gujaf-331	225	56	is	be	AUX
gujaf-331	225	57	what	what	PRON
gujaf-331	225	58	determines	determine	VERB
gujaf-331	225	59	whether	whether	SCONJ
gujaf-331	225	60	the	the	DET
gujaf-331	225	61	profit	profit	NOUN
gujaf-331	225	62	made	make	VERB
gujaf-331	225	63	translates	translate	VERB
gujaf-331	225	64	into	into	ADP
gujaf-331	225	65	cash	cash	NOUN
gujaf-331	225	66	and	and	CCONJ
gujaf-331	225	67	firm	firm	ADJ
gujaf-331	225	68	size	size	NOUN
gujaf-331	225	69	as	as	ADP
gujaf-331	225	70	control	control	NOUN
gujaf-331	225	71	variable	variable	NOUN
gujaf-331	225	72	.	.	PUNCT
gujaf-331	226	1	the	the	DET
gujaf-331	226	2	firm	firm	ADJ
gujaf-331	226	3	size	size	NOUN
gujaf-331	226	4	is	be	AUX
gujaf-331	226	5	included	include	VERB
gujaf-331	226	6	because	because	SCONJ
gujaf-331	226	7	size	size	NOUN
gujaf-331	226	8	of	of	ADP
gujaf-331	226	9	a	a	DET
gujaf-331	226	10	firm	firm	NOUN
gujaf-331	226	11	determines	determine	VERB
gujaf-331	226	12	its	its	PRON
gujaf-331	226	13	operations	operation	NOUN
gujaf-331	226	14	.	.	PUNCT
gujaf-331	227	1	two	two	NUM
gujaf-331	227	2	models	model	NOUN
gujaf-331	227	3	are	be	AUX
gujaf-331	227	4	used	use	VERB
gujaf-331	227	5	,	,	PUNCT
gujaf-331	227	6	one	one	NUM
gujaf-331	227	7	for	for	ADP
gujaf-331	227	8	the	the	DET
gujaf-331	227	9	data	datum	NOUN
gujaf-331	227	10	related	relate	VERB
gujaf-331	227	11	to	to	ADP
gujaf-331	227	12	manufacturing	manufacturing	NOUN
gujaf-331	227	13	firms	firm	NOUN
gujaf-331	227	14	and	and	CCONJ
gujaf-331	227	15	the	the	DET
gujaf-331	227	16	other	other	ADJ
gujaf-331	227	17	for	for	ADP
gujaf-331	227	18	the	the	DET
gujaf-331	227	19	listed	list	VERB
gujaf-331	227	20	service	service	NOUN
gujaf-331	227	21	firms	firm	NOUN
gujaf-331	227	22	,	,	PUNCT
gujaf-331	227	23	the	the	DET
gujaf-331	227	24	model	model	NOUN
gujaf-331	227	25	is	be	AUX
gujaf-331	227	26	specified	specify	VERB
gujaf-331	227	27	below	below	ADV
gujaf-331	227	28	:	:	PUNCT
gujaf-331	227	29	for	for	ADP
gujaf-331	227	30	the	the	DET
gujaf-331	227	31	listed	list	VERB
gujaf-331	227	32	manufacturing	manufacturing	NOUN
gujaf-331	227	33	firms	firm	NOUN
gujaf-331	227	34	–	–	PUNCT
gujaf-331	227	35	post	post	ADJ
gujaf-331	227	36	covid-19	covid-19	PROPN
gujaf-331	227	37	period	period	NOUN
gujaf-331	227	38	,	,	PUNCT
gujaf-331	227	39	the	the	DET
gujaf-331	227	40	model	model	NOUN
gujaf-331	227	41	is	be	AUX
gujaf-331	227	42	shpit	shpit	PROPN
gujaf-331	227	43	=	=	PROPN
gujaf-331	228	1	β0	β0	PROPN
gujaf-331	228	2	+	+	PROPN
gujaf-331	228	3	β1epsit	β1epsit	PROPN
gujaf-331	228	4	man	man	NOUN
gujaf-331	228	5	+	+	NOUN
gujaf-331	228	6	β2bpsit	β2bpsit	ADJ
gujaf-331	228	7	man	man	NOUN
gujaf-331	228	8	+	+	NOUN
gujaf-331	228	9	β3divit	β3divit	ADJ
gujaf-331	228	10	man	man	NOUN
gujaf-331	228	11	+	+	CCONJ
gujaf-331	228	12	β4cfoit	β4cfoit	ADJ
gujaf-331	228	13	man	man	NOUN
gujaf-331	228	14	+	+	CCONJ
gujaf-331	228	15	β5fzit	β5fzit	NUM
gujaf-331	228	16	man	man	NOUN
gujaf-331	228	17	+	+	NOUN
gujaf-331	228	18	εit	εit	VERB
gujaf-331	228	19	man	man	NOUN
gujaf-331	228	20	..........................	..........................	PUNCT
gujaf-331	229	1	(	(	PUNCT
gujaf-331	229	2	1	1	X
gujaf-331	229	3	)	)	PUNCT
gujaf-331	229	4	for	for	ADP
gujaf-331	229	5	the	the	DET
gujaf-331	229	6	service	service	NOUN
gujaf-331	229	7	firms	firm	NOUN
gujaf-331	229	8	-post	-post	ADJ
gujaf-331	229	9	covid-19	covid-19	PROPN
gujaf-331	229	10	period	period	NOUN
gujaf-331	229	11	,	,	PUNCT
gujaf-331	229	12	the	the	DET
gujaf-331	229	13	model	model	NOUN
gujaf-331	229	14	is	be	AUX
gujaf-331	229	15	shpit	shpit	PROPN
gujaf-331	229	16	=	=	PROPN
gujaf-331	230	1	β0	β0	PROPN
gujaf-331	230	2	+	+	PROPN
gujaf-331	230	3	β1epsit	β1epsit	PROPN
gujaf-331	230	4	ser	ser	NOUN
gujaf-331	230	5	+	+	NOUN
gujaf-331	230	6	β2bpsit	β2bpsit	ADJ
gujaf-331	230	7	ser	ser	NOUN
gujaf-331	230	8	+	+	PROPN
gujaf-331	230	9	β3divit	β3divit	ADJ
gujaf-331	230	10	ser	ser	NOUN
gujaf-331	230	11	+	+	CCONJ
gujaf-331	230	12	β4cfoit	β4cfoit	NOUN
gujaf-331	230	13	ser	ser	NOUN
gujaf-331	230	14	+	+	CCONJ
gujaf-331	230	15	β5fzit	β5fzit	NUM
gujaf-331	230	16	ser	ser	NOUN
gujaf-331	230	17	+	+	NOUN
gujaf-331	230	18	εit	εit	NOUN
gujaf-331	230	19	ser	ser	NOUN
gujaf-331	230	20	...................................	...................................	PUNCT
gujaf-331	230	21	(	(	PUNCT
gujaf-331	230	22	2	2	X
gujaf-331	230	23	)	)	PUNCT
gujaf-331	230	24	the	the	DET
gujaf-331	230	25	interpretation	interpretation	NOUN
gujaf-331	230	26	of	of	ADP
gujaf-331	230	27	the	the	DET
gujaf-331	230	28	elements	element	NOUN
gujaf-331	230	29	in	in	ADP
gujaf-331	230	30	the	the	DET
gujaf-331	230	31	models	model	NOUN
gujaf-331	230	32	is	be	AUX
gujaf-331	230	33	as	as	SCONJ
gujaf-331	230	34	follows	follow	VERB
gujaf-331	230	35	:	:	PUNCT
gujaf-331	230	36	gusau	gusau	ADJ
gujaf-331	230	37	journal	journal	NOUN
gujaf-331	230	38	of	of	ADP
gujaf-331	230	39	accounting	accounting	NOUN
gujaf-331	230	40	and	and	CCONJ
gujaf-331	230	41	finance	finance	NOUN
gujaf-331	230	42	,	,	PUNCT
gujaf-331	230	43	vol	vol	NOUN
gujaf-331	230	44	.	.	PROPN
gujaf-331	230	45	5	5	NUM
gujaf-331	230	46	,	,	PUNCT
gujaf-331	230	47	issue	issue	NOUN
gujaf-331	230	48	2	2	NUM
gujaf-331	230	49	,	,	PUNCT
gujaf-331	230	50	october	october	PROPN
gujaf-331	230	51	,	,	PUNCT
gujaf-331	230	52	2024	2024	NUM
gujaf-331	230	53	76	76	NUM
gujaf-331	230	54	shpit	shpit	NOUN
gujaf-331	230	55	=	=	NOUN
gujaf-331	230	56	share	share	NOUN
gujaf-331	230	57	price	price	NOUN
gujaf-331	230	58	of	of	ADP
gujaf-331	230	59	firm	firm	ADJ
gujaf-331	230	60	i	i	PRON
gujaf-331	230	61	in	in	ADP
gujaf-331	230	62	year	year	NOUN
gujaf-331	230	63	t	t	PROPN
gujaf-331	230	64	epsit	epsit	NOUN
gujaf-331	230	65	=	=	SYM
gujaf-331	230	66	earnings	earning	NOUN
gujaf-331	230	67	per	per	ADP
gujaf-331	230	68	share	share	NOUN
gujaf-331	230	69	of	of	ADP
gujaf-331	230	70	firm	firm	ADJ
gujaf-331	230	71	i	i	PRON
gujaf-331	230	72	in	in	ADP
gujaf-331	230	73	year	year	NOUN
gujaf-331	230	74	t	t	NOUN
gujaf-331	230	75	bpsit	bpsit	NOUN
gujaf-331	230	76	=	=	NOUN
gujaf-331	230	77	book	book	NOUN
gujaf-331	230	78	value	value	NOUN
gujaf-331	230	79	per	per	ADP
gujaf-331	230	80	share	share	NOUN
gujaf-331	230	81	of	of	ADP
gujaf-331	230	82	firm	firm	ADJ
gujaf-331	230	83	i	i	PRON
gujaf-331	230	84	in	in	ADP
gujaf-331	230	85	year	year	NOUN
gujaf-331	230	86	t.	t.	NOUN
gujaf-331	230	87	div	div	X
gujaf-331	230	88	=	=	PUNCT
gujaf-331	230	89	dividend	dividend	NOUN
gujaf-331	230	90	per	per	ADP
gujaf-331	230	91	share	share	NOUN
gujaf-331	230	92	of	of	ADP
gujaf-331	230	93	firm	firm	ADJ
gujaf-331	230	94	i	i	PRON
gujaf-331	230	95	in	in	ADP
gujaf-331	230	96	year	year	NOUN
gujaf-331	230	97	t.	t.	PROPN
gujaf-331	230	98	cfo	cfo	PROPN
gujaf-331	231	1	=	=	NOUN
gujaf-331	231	2	cash	cash	NOUN
gujaf-331	231	3	flow	flow	NOUN
gujaf-331	231	4	from	from	ADP
gujaf-331	231	5	operation	operation	NOUN
gujaf-331	231	6	of	of	ADP
gujaf-331	231	7	firm	firm	ADJ
gujaf-331	231	8	i	i	PRON
gujaf-331	231	9	in	in	ADP
gujaf-331	231	10	year	year	NOUN
gujaf-331	231	11	t.	t.	PROPN
gujaf-331	231	12	fz	fz	PROPN
gujaf-331	232	1	=	=	NOUN
gujaf-331	232	2	firms	firm	NOUN
gujaf-331	232	3	size	size	NOUN
gujaf-331	232	4	of	of	ADP
gujaf-331	232	5	firm	firm	NOUN
gujaf-331	232	6	i	i	PRON
gujaf-331	232	7	in	in	ADP
gujaf-331	232	8	year	year	NOUN
gujaf-331	233	1	t.	t.	PROPN
gujaf-331	233	2	β0	β0	PROPN
gujaf-331	233	3	=	=	PUNCT
gujaf-331	233	4	constant	constant	ADJ
gujaf-331	233	5	or	or	CCONJ
gujaf-331	233	6	intercept	intercept	VERB
gujaf-331	233	7	β1	β1	PROPN
gujaf-331	233	8	and	and	CCONJ
gujaf-331	233	9	β5	β5	PROPN
gujaf-331	233	10	=	=	NOUN
gujaf-331	233	11	coefficients	coefficient	NOUN
gujaf-331	233	12	of	of	ADP
gujaf-331	233	13	explanatory	explanatory	ADJ
gujaf-331	233	14	variables	variable	NOUN
gujaf-331	233	15	εit	εit	VERB
gujaf-331	233	16	=	=	NOUN
gujaf-331	233	17	error	error	NOUN
gujaf-331	233	18	term	term	NOUN
gujaf-331	233	19	.	.	PUNCT
gujaf-331	234	1	i	i	PRON
gujaf-331	234	2	=	=	SYM
gujaf-331	234	3	individual	individual	ADJ
gujaf-331	234	4	firm	firm	NOUN
gujaf-331	234	5	t	t	PROPN
gujaf-331	234	6	=	=	PUNCT
gujaf-331	234	7	time	time	NOUN
gujaf-331	234	8	dimension	dimension	NOUN
gujaf-331	234	9	man	man	NOUN
gujaf-331	234	10	=	=	SYM
gujaf-331	234	11	manufacturing	manufacturing	NOUN
gujaf-331	234	12	firms	firm	NOUN
gujaf-331	234	13	ser	ser	NOUN
gujaf-331	234	14	=	=	NOUN
gujaf-331	234	15	service	service	NOUN
gujaf-331	234	16	firms	firm	NOUN
gujaf-331	234	17	variables	variable	NOUN
gujaf-331	234	18	measurement	measurement	VERB
gujaf-331	234	19	the	the	DET
gujaf-331	234	20	variables	variable	NOUN
gujaf-331	234	21	of	of	ADP
gujaf-331	234	22	the	the	DET
gujaf-331	234	23	study	study	NOUN
gujaf-331	234	24	were	be	AUX
gujaf-331	234	25	measured	measure	VERB
gujaf-331	234	26	as	as	SCONJ
gujaf-331	234	27	follows	follow	VERB
gujaf-331	234	28	:	:	PUNCT
gujaf-331	234	29	share	share	NOUN
gujaf-331	234	30	price	price	NOUN
gujaf-331	234	31	(	(	PUNCT
gujaf-331	234	32	shp	shp	NOUN
gujaf-331	234	33	)	)	PUNCT
gujaf-331	234	34	;	;	PUNCT
gujaf-331	234	35	this	this	PRON
gujaf-331	234	36	is	be	AUX
gujaf-331	234	37	the	the	DET
gujaf-331	234	38	market	market	NOUN
gujaf-331	234	39	price	price	NOUN
gujaf-331	234	40	per	per	ADP
gujaf-331	234	41	share	share	NOUN
gujaf-331	234	42	as	as	SCONJ
gujaf-331	234	43	obtained	obtain	VERB
gujaf-331	234	44	from	from	ADP
gujaf-331	234	45	the	the	DET
gujaf-331	234	46	cash	cash	NOUN
gujaf-331	234	47	craft	craft	NOUN
gujaf-331	234	48	website	website	NOUN
gujaf-331	234	49	three	three	NUM
gujaf-331	234	50	months	month	NOUN
gujaf-331	234	51	after	after	ADP
gujaf-331	234	52	the	the	DET
gujaf-331	234	53	accounting	accounting	NOUN
gujaf-331	234	54	period	period	NOUN
gujaf-331	234	55	(	(	PUNCT
gujaf-331	234	56	abubakar	abubakar	PROPN
gujaf-331	234	57	et	et	PROPN
gujaf-331	234	58	al	al	PROPN
gujaf-331	234	59	.	.	PROPN
gujaf-331	234	60	,	,	PUNCT
gujaf-331	234	61	2020	2020	NUM
gujaf-331	234	62	)	)	PUNCT
gujaf-331	234	63	and	and	CCONJ
gujaf-331	234	64	(	(	PUNCT
gujaf-331	234	65	abubakar	abubakar	PROPN
gujaf-331	234	66	&	&	CCONJ
gujaf-331	234	67	abbas	abbas	PROPN
gujaf-331	234	68	,	,	PUNCT
gujaf-331	234	69	2021	2021	NUM
gujaf-331	234	70	)	)	PUNCT
gujaf-331	234	71	.	.	PUNCT
gujaf-331	235	1	earnings	earning	NOUN
gujaf-331	235	2	per	per	ADP
gujaf-331	235	3	share	share	NOUN
gujaf-331	235	4	(	(	PUNCT
gujaf-331	235	5	eps	eps	PROPN
gujaf-331	235	6	)	)	PUNCT
gujaf-331	235	7	;	;	PUNCT
gujaf-331	235	8	this	this	PRON
gujaf-331	235	9	is	be	AUX
gujaf-331	235	10	the	the	DET
gujaf-331	235	11	net	net	ADJ
gujaf-331	235	12	profit	profit	NOUN
gujaf-331	235	13	after	after	ADP
gujaf-331	235	14	tax	tax	NOUN
gujaf-331	235	15	on	on	ADP
gujaf-331	235	16	ordinary	ordinary	ADJ
gujaf-331	235	17	activities	activity	NOUN
gujaf-331	235	18	divided	divide	VERB
gujaf-331	235	19	by	by	ADP
gujaf-331	235	20	the	the	DET
gujaf-331	235	21	outstanding	outstanding	ADJ
gujaf-331	235	22	number	number	NOUN
gujaf-331	235	23	of	of	ADP
gujaf-331	235	24	shares	share	NOUN
gujaf-331	235	25	at	at	ADP
gujaf-331	235	26	the	the	DET
gujaf-331	235	27	end	end	NOUN
gujaf-331	235	28	of	of	ADP
gujaf-331	235	29	the	the	DET
gujaf-331	235	30	accounting	accounting	NOUN
gujaf-331	235	31	year	year	NOUN
gujaf-331	235	32	(	(	PUNCT
gujaf-331	235	33	abubakar	abubakar	PROPN
gujaf-331	235	34	et	et	PROPN
gujaf-331	235	35	al	al	PROPN
gujaf-331	235	36	.	.	PROPN
gujaf-331	235	37	,	,	PUNCT
gujaf-331	235	38	2020	2020	NUM
gujaf-331	235	39	)	)	PUNCT
gujaf-331	235	40	and	and	CCONJ
gujaf-331	235	41	(	(	PUNCT
gujaf-331	235	42	mashoka	mashoka	NOUN
gujaf-331	235	43	,	,	PUNCT
gujaf-331	235	44	2022	2022	NUM
gujaf-331	235	45	)	)	PUNCT
gujaf-331	235	46	.	.	PUNCT
gujaf-331	236	1	book	book	NOUN
gujaf-331	236	2	value	value	NOUN
gujaf-331	236	3	per	per	ADP
gujaf-331	236	4	share	share	NOUN
gujaf-331	236	5	(	(	PUNCT
gujaf-331	236	6	bps	bps	NOUN
gujaf-331	236	7	)	)	PUNCT
gujaf-331	236	8	;	;	PUNCT
gujaf-331	236	9	this	this	PRON
gujaf-331	236	10	was	be	AUX
gujaf-331	236	11	measured	measure	VERB
gujaf-331	236	12	as	as	ADP
gujaf-331	236	13	the	the	DET
gujaf-331	236	14	net	net	ADJ
gujaf-331	236	15	value	value	NOUN
gujaf-331	236	16	of	of	ADP
gujaf-331	236	17	equity	equity	NOUN
gujaf-331	236	18	divided	divide	VERB
gujaf-331	236	19	by	by	ADP
gujaf-331	236	20	the	the	DET
gujaf-331	236	21	outstanding	outstanding	ADJ
gujaf-331	236	22	number	number	NOUN
gujaf-331	236	23	of	of	ADP
gujaf-331	236	24	shares	share	NOUN
gujaf-331	236	25	at	at	ADP
gujaf-331	236	26	the	the	DET
gujaf-331	236	27	end	end	NOUN
gujaf-331	236	28	of	of	ADP
gujaf-331	236	29	the	the	DET
gujaf-331	236	30	accounting	accounting	NOUN
gujaf-331	236	31	period	period	NOUN
gujaf-331	236	32	(	(	PUNCT
gujaf-331	236	33	bello	bello	PROPN
gujaf-331	236	34	,	,	PUNCT
gujaf-331	236	35	2009	2009	NUM
gujaf-331	236	36	)	)	PUNCT
gujaf-331	236	37	and	and	CCONJ
gujaf-331	236	38	(	(	PUNCT
gujaf-331	236	39	egiyi	egiyi	ADV
gujaf-331	236	40	,	,	PUNCT
gujaf-331	236	41	2021	2021	NUM
gujaf-331	236	42	)	)	PUNCT
gujaf-331	236	43	.	.	PUNCT
gujaf-331	237	1	dividend	dividend	NOUN
gujaf-331	237	2	per	per	ADP
gujaf-331	237	3	share	share	NOUN
gujaf-331	237	4	(	(	PUNCT
gujaf-331	237	5	dps	dps	NOUN
gujaf-331	237	6	)	)	PUNCT
gujaf-331	237	7	;	;	PUNCT
gujaf-331	237	8	this	this	PRON
gujaf-331	237	9	was	be	AUX
gujaf-331	237	10	measured	measure	VERB
gujaf-331	237	11	as	as	ADP
gujaf-331	237	12	the	the	DET
gujaf-331	237	13	dividend	dividend	NOUN
gujaf-331	237	14	per	per	ADP
gujaf-331	237	15	share	share	NOUN
gujaf-331	237	16	paid	pay	VERB
gujaf-331	237	17	at	at	ADP
gujaf-331	237	18	the	the	DET
gujaf-331	237	19	end	end	NOUN
gujaf-331	237	20	of	of	ADP
gujaf-331	237	21	the	the	DET
gujaf-331	237	22	accounting	accounting	NOUN
gujaf-331	237	23	period	period	NOUN
gujaf-331	237	24	shammout	shammout	NOUN
gujaf-331	237	25	(	(	PUNCT
gujaf-331	237	26	2020	2020	NUM
gujaf-331	237	27	)	)	PUNCT
gujaf-331	237	28	and	and	CCONJ
gujaf-331	237	29	egiyi	egiyi	ADV
gujaf-331	237	30	(	(	PUNCT
gujaf-331	237	31	2021	2021	NUM
gujaf-331	237	32	)	)	PUNCT
gujaf-331	237	33	.	.	PUNCT
gujaf-331	238	1	cash	cash	NOUN
gujaf-331	238	2	flow	flow	NOUN
gujaf-331	238	3	from	from	ADP
gujaf-331	238	4	operations	operation	NOUN
gujaf-331	238	5	(	(	PUNCT
gujaf-331	238	6	cfo	cfo	PROPN
gujaf-331	238	7	)	)	PUNCT
gujaf-331	238	8	;	;	PUNCT
gujaf-331	238	9	this	this	PRON
gujaf-331	238	10	was	be	AUX
gujaf-331	238	11	obtained	obtain	VERB
gujaf-331	238	12	by	by	ADP
gujaf-331	238	13	dividing	divide	VERB
gujaf-331	238	14	the	the	DET
gujaf-331	238	15	total	total	ADJ
gujaf-331	238	16	cash	cash	NOUN
gujaf-331	238	17	from	from	ADP
gujaf-331	238	18	operation	operation	NOUN
gujaf-331	238	19	by	by	ADP
gujaf-331	238	20	the	the	DET
gujaf-331	238	21	outstanding	outstanding	ADJ
gujaf-331	238	22	number	number	NOUN
gujaf-331	238	23	of	of	ADP
gujaf-331	238	24	shares	share	NOUN
gujaf-331	238	25	at	at	ADP
gujaf-331	238	26	the	the	DET
gujaf-331	238	27	end	end	NOUN
gujaf-331	238	28	of	of	ADP
gujaf-331	238	29	the	the	DET
gujaf-331	238	30	accounting	accounting	NOUN
gujaf-331	238	31	period	period	NOUN
gujaf-331	238	32	(	(	PUNCT
gujaf-331	238	33	zavodny	zavodny	PROPN
gujaf-331	238	34	&	&	CCONJ
gujaf-331	238	35	prochazka	prochazka	PROPN
gujaf-331	238	36	,	,	PUNCT
gujaf-331	238	37	2022	2022	NUM
gujaf-331	238	38	)	)	PUNCT
gujaf-331	238	39	.	.	PUNCT
gujaf-331	239	1	firm	firm	ADJ
gujaf-331	239	2	size	size	NOUN
gujaf-331	239	3	(	(	PUNCT
gujaf-331	239	4	fz	fz	NOUN
gujaf-331	239	5	)	)	PUNCT
gujaf-331	239	6	;	;	PUNCT
gujaf-331	239	7	natural	natural	ADJ
gujaf-331	239	8	logarithm	logarithm	NOUN
gujaf-331	239	9	of	of	ADP
gujaf-331	239	10	total	total	ADJ
gujaf-331	239	11	assets	asset	NOUN
gujaf-331	239	12	alakra	alakra	X
gujaf-331	239	13	et	et	PROPN
gujaf-331	239	14	al	al	PROPN
gujaf-331	239	15	.	.	PROPN
gujaf-331	240	1	(	(	PUNCT
gujaf-331	240	2	2010	2010	NUM
gujaf-331	240	3	)	)	PUNCT
gujaf-331	240	4	and	and	CCONJ
gujaf-331	240	5	dabari	dabari	PROPN
gujaf-331	240	6	and	and	CCONJ
gujaf-331	240	7	liuraman	liuraman	PROPN
gujaf-331	240	8	(	(	PUNCT
gujaf-331	240	9	2022	2022	NUM
gujaf-331	240	10	)	)	PUNCT
gujaf-331	240	11	.	.	PUNCT
gujaf-331	241	1	gusau	gusau	PROPN
gujaf-331	241	2	journal	journal	PROPN
gujaf-331	241	3	of	of	ADP
gujaf-331	241	4	accounting	accounting	NOUN
gujaf-331	241	5	and	and	CCONJ
gujaf-331	241	6	finance	finance	NOUN
gujaf-331	241	7	,	,	PUNCT
gujaf-331	241	8	vol	vol	NOUN
gujaf-331	241	9	.	.	PROPN
gujaf-331	241	10	5	5	NUM
gujaf-331	241	11	,	,	PUNCT
gujaf-331	241	12	issue	issue	NOUN
gujaf-331	241	13	2	2	NUM
gujaf-331	241	14	,	,	PUNCT
gujaf-331	241	15	october	october	PROPN
gujaf-331	241	16	,	,	PUNCT
gujaf-331	241	17	2024	2024	NUM
gujaf-331	241	18	77	77	NUM
gujaf-331	241	19	4.0	4.0	NUM
gujaf-331	241	20	results	result	NOUN
gujaf-331	241	21	and	and	CCONJ
gujaf-331	241	22	discussion	discussion	NOUN
gujaf-331	241	23	of	of	ADP
gujaf-331	241	24	findings	finding	NOUN
gujaf-331	241	25	in	in	ADP
gujaf-331	241	26	this	this	DET
gujaf-331	241	27	section	section	NOUN
gujaf-331	241	28	,	,	PUNCT
gujaf-331	241	29	the	the	DET
gujaf-331	241	30	results	result	NOUN
gujaf-331	241	31	of	of	ADP
gujaf-331	241	32	the	the	DET
gujaf-331	241	33	study	study	NOUN
gujaf-331	241	34	are	be	AUX
gujaf-331	241	35	presented	present	VERB
gujaf-331	241	36	from	from	ADP
gujaf-331	241	37	which	which	PRON
gujaf-331	241	38	conclusions	conclusion	NOUN
gujaf-331	241	39	were	be	AUX
gujaf-331	241	40	drawn	draw	VERB
gujaf-331	241	41	.	.	PUNCT
gujaf-331	242	1	the	the	DET
gujaf-331	242	2	section	section	NOUN
gujaf-331	242	3	starts	start	VERB
gujaf-331	242	4	from	from	ADP
gujaf-331	242	5	descriptive	descriptive	ADJ
gujaf-331	242	6	statistics	statistic	NOUN
gujaf-331	242	7	,	,	PUNCT
gujaf-331	242	8	to	to	ADP
gujaf-331	242	9	correlation	correlation	NOUN
gujaf-331	242	10	matrix	matrix	NOUN
gujaf-331	242	11	,	,	PUNCT
gujaf-331	242	12	multicollinearity	multicollinearity	NOUN
gujaf-331	242	13	tests	test	NOUN
gujaf-331	242	14	,	,	PUNCT
gujaf-331	242	15	heteroscedasticity	heteroscedasticity	NOUN
gujaf-331	242	16	test	test	NOUN
gujaf-331	242	17	and	and	CCONJ
gujaf-331	242	18	finally	finally	ADV
gujaf-331	242	19	regression	regression	VERB
gujaf-331	242	20	results	result	NOUN
gujaf-331	242	21	of	of	ADP
gujaf-331	242	22	the	the	DET
gujaf-331	242	23	study	study	NOUN
gujaf-331	242	24	.	.	PUNCT
gujaf-331	243	1	descriptive	descriptive	ADJ
gujaf-331	243	2	statistics	statistic	NOUN
gujaf-331	243	3	the	the	DET
gujaf-331	243	4	table	table	NOUN
gujaf-331	243	5	i	i	PRON
gujaf-331	243	6	below	below	ADV
gujaf-331	243	7	describes	describe	VERB
gujaf-331	243	8	the	the	DET
gujaf-331	243	9	summary	summary	NOUN
gujaf-331	243	10	of	of	ADP
gujaf-331	243	11	the	the	DET
gujaf-331	243	12	description	description	NOUN
gujaf-331	243	13	of	of	ADP
gujaf-331	243	14	the	the	DET
gujaf-331	243	15	data	datum	NOUN
gujaf-331	243	16	,	,	PUNCT
gujaf-331	243	17	it	it	PRON
gujaf-331	243	18	contains	contain	VERB
gujaf-331	243	19	the	the	DET
gujaf-331	243	20	mean	mean	ADJ
gujaf-331	243	21	,	,	PUNCT
gujaf-331	243	22	standard	standard	ADJ
gujaf-331	243	23	deviation	deviation	NOUN
gujaf-331	243	24	,	,	PUNCT
gujaf-331	243	25	minimum	minimum	NOUN
gujaf-331	243	26	and	and	CCONJ
gujaf-331	243	27	maximum	maximum	ADJ
gujaf-331	243	28	for	for	ADP
gujaf-331	243	29	all	all	DET
gujaf-331	243	30	the	the	DET
gujaf-331	243	31	variables	variable	NOUN
gujaf-331	243	32	.	.	PUNCT
gujaf-331	244	1	descriptive	descriptive	ADJ
gujaf-331	244	2	statistics	statistic	NOUN
gujaf-331	244	3	the	the	DET
gujaf-331	244	4	table	table	NOUN
gujaf-331	244	5	ia	ia	PROPN
gujaf-331	244	6	below	below	ADV
gujaf-331	244	7	describes	describe	VERB
gujaf-331	244	8	the	the	DET
gujaf-331	244	9	summary	summary	NOUN
gujaf-331	244	10	of	of	ADP
gujaf-331	244	11	the	the	DET
gujaf-331	244	12	description	description	NOUN
gujaf-331	244	13	of	of	ADP
gujaf-331	244	14	the	the	DET
gujaf-331	244	15	data	datum	NOUN
gujaf-331	244	16	,	,	PUNCT
gujaf-331	244	17	it	it	PRON
gujaf-331	244	18	contains	contain	VERB
gujaf-331	244	19	the	the	DET
gujaf-331	244	20	mean	mean	ADJ
gujaf-331	244	21	,	,	PUNCT
gujaf-331	244	22	standard	standard	ADJ
gujaf-331	244	23	deviation	deviation	NOUN
gujaf-331	244	24	,	,	PUNCT
gujaf-331	244	25	minimum	minimum	NOUN
gujaf-331	244	26	and	and	CCONJ
gujaf-331	244	27	maximum	maximum	ADJ
gujaf-331	244	28	for	for	ADP
gujaf-331	244	29	all	all	DET
gujaf-331	244	30	the	the	DET
gujaf-331	244	31	variables	variable	NOUN
gujaf-331	244	32	.	.	PUNCT
gujaf-331	245	1	table	table	NOUN
gujaf-331	245	2	4	4	NUM
gujaf-331	245	3	.	.	NOUN
gujaf-331	245	4	1	1	NUM
gujaf-331	245	5	a	a	DET
gujaf-331	245	6	a	a	DET
gujaf-331	245	7	descriptive	descriptive	ADJ
gujaf-331	245	8	statistics	statistic	NOUN
gujaf-331	245	9	of	of	ADP
gujaf-331	245	10	manufacturing	manufacturing	NOUN
gujaf-331	245	11	firms	firm	NOUN
gujaf-331	245	12	’	’	PART
gujaf-331	245	13	data	datum	NOUN
gujaf-331	245	14	between	between	ADP
gujaf-331	245	15	2021	2021	NUM
gujaf-331	245	16	and	and	CCONJ
gujaf-331	245	17	2023	2023	NUM
gujaf-331	245	18	variables	variable	NOUN
gujaf-331	245	19	obs	obs	PROPN
gujaf-331	245	20	mean	mean	VERB
gujaf-331	245	21	min	min	PROPN
gujaf-331	245	22	max	max	PROPN
gujaf-331	245	23	std	std	X
gujaf-331	245	24	de	de	X
gujaf-331	245	25	shp	shp	NOUN
gujaf-331	245	26	156	156	NUM
gujaf-331	245	27	81.46	81.46	NUM
gujaf-331	246	1	0.21	0.21	NUM
gujaf-331	246	2	1,837.00	1,837.00	NUM
gujaf-331	246	3	264.94	264.94	NUM
gujaf-331	246	4	eps	eps	PROPN
gujaf-331	246	5	156	156	NUM
gujaf-331	246	6	5.70	5.70	NUM
gujaf-331	246	7	-5.67	-5.67	NUM
gujaf-331	246	8	79.75	79.75	NUM
gujaf-331	246	9	14.75	14.75	NUM
gujaf-331	246	10	bps	bps	NOUN
gujaf-331	246	11	156	156	NUM
gujaf-331	246	12	41.29	41.29	NUM
gujaf-331	246	13	-41.53	-41.53	NOUN
gujaf-331	246	14	1,337.24	1,337.24	NUM
gujaf-331	246	15	174.46	174.46	NUM
gujaf-331	246	16	dps	dps	NOUN
gujaf-331	246	17	156	156	NUM
gujaf-331	246	18	2.77	2.77	NUM
gujaf-331	246	19	0.00	0.00	NUM
gujaf-331	246	20	49.92	49.92	NUM
gujaf-331	246	21	8.05	8.05	NUM
gujaf-331	246	22	cfo	cfo	NOUN
gujaf-331	246	23	156	156	NUM
gujaf-331	246	24	12.79	12.79	NUM
gujaf-331	246	25	-7.12	-7.12	NUM
gujaf-331	246	26	359.61	359.61	NUM
gujaf-331	246	27	46.66	46.66	NUM
gujaf-331	246	28	fs	fs	ADP
gujaf-331	246	29	156	156	NUM
gujaf-331	246	30	10.49	10.49	NUM
gujaf-331	246	31	8.26	8.26	NUM
gujaf-331	246	32	12.42	12.42	NUM
gujaf-331	246	33	0.92	0.92	NUM
gujaf-331	246	34	source	source	NOUN
gujaf-331	246	35	:	:	PUNCT
gujaf-331	246	36	stata	stata	VERB
gujaf-331	246	37	output	output	NOUN
gujaf-331	246	38	2024	2024	NUM
gujaf-331	246	39	from	from	ADP
gujaf-331	246	40	table	table	NOUN
gujaf-331	246	41	4.1a	4.1a	NOUN
gujaf-331	246	42	above	above	ADV
gujaf-331	246	43	,	,	PUNCT
gujaf-331	246	44	the	the	DET
gujaf-331	246	45	mean	mean	ADJ
gujaf-331	246	46	value	value	NOUN
gujaf-331	246	47	of	of	ADP
gujaf-331	246	48	share	share	NOUN
gujaf-331	246	49	prices	price	NOUN
gujaf-331	246	50	is	be	AUX
gujaf-331	246	51	81.46	81.46	NUM
gujaf-331	246	52	,	,	PUNCT
gujaf-331	246	53	with	with	ADP
gujaf-331	246	54	minimum	minimum	ADJ
gujaf-331	246	55	value	value	NOUN
gujaf-331	246	56	of	of	ADP
gujaf-331	246	57	0.21	0.21	NUM
gujaf-331	246	58	,	,	PUNCT
gujaf-331	246	59	maximum	maximum	ADJ
gujaf-331	246	60	value	value	NOUN
gujaf-331	246	61	of	of	ADP
gujaf-331	246	62	1,837.00	1,837.00	NUM
gujaf-331	246	63	and	and	CCONJ
gujaf-331	246	64	standard	standard	ADJ
gujaf-331	246	65	deviation	deviation	NOUN
gujaf-331	246	66	of	of	ADP
gujaf-331	246	67	264.94	264.94	NUM
gujaf-331	246	68	.	.	PUNCT
gujaf-331	247	1	this	this	PRON
gujaf-331	247	2	indicates	indicate	VERB
gujaf-331	247	3	that	that	SCONJ
gujaf-331	247	4	the	the	DET
gujaf-331	247	5	average	average	ADJ
gujaf-331	247	6	share	share	NOUN
gujaf-331	247	7	price	price	NOUN
gujaf-331	247	8	among	among	ADP
gujaf-331	247	9	the	the	DET
gujaf-331	247	10	listed	list	VERB
gujaf-331	247	11	manufacturing	manufacturing	NOUN
gujaf-331	247	12	firms	firm	NOUN
gujaf-331	247	13	between	between	ADP
gujaf-331	247	14	2021	2021	NUM
gujaf-331	247	15	and	and	CCONJ
gujaf-331	247	16	2022	2022	NUM
gujaf-331	247	17	is	be	AUX
gujaf-331	247	18	81.46	81.46	NUM
gujaf-331	247	19	,	,	PUNCT
gujaf-331	247	20	the	the	DET
gujaf-331	247	21	minimum	minimum	ADJ
gujaf-331	247	22	value	value	NOUN
gujaf-331	247	23	of	of	ADP
gujaf-331	247	24	0.21	0.21	NUM
gujaf-331	247	25	indicates	indicate	VERB
gujaf-331	247	26	that	that	SCONJ
gujaf-331	247	27	within	within	ADP
gujaf-331	247	28	the	the	DET
gujaf-331	247	29	period	period	NOUN
gujaf-331	247	30	of	of	ADP
gujaf-331	247	31	the	the	DET
gujaf-331	247	32	study	study	NOUN
gujaf-331	247	33	among	among	ADP
gujaf-331	247	34	the	the	DET
gujaf-331	247	35	sample	sample	NOUN
gujaf-331	247	36	firms	firm	NOUN
gujaf-331	247	37	,	,	PUNCT
gujaf-331	247	38	the	the	DET
gujaf-331	247	39	least	least	ADJ
gujaf-331	247	40	share	share	NOUN
gujaf-331	247	41	price	price	NOUN
gujaf-331	247	42	was	be	AUX
gujaf-331	247	43	0.21	0.21	NUM
gujaf-331	247	44	and	and	CCONJ
gujaf-331	247	45	it	it	PRON
gujaf-331	247	46	was	be	AUX
gujaf-331	247	47	reported	report	VERB
gujaf-331	247	48	in	in	ADP
gujaf-331	247	49	2021	2021	NUM
gujaf-331	247	50	by	by	ADP
gujaf-331	247	51	multiverse	multiverse	NOUN
gujaf-331	247	52	mining	mining	NOUN
gujaf-331	247	53	and	and	CCONJ
gujaf-331	247	54	exploration	exploration	NOUN
gujaf-331	247	55	plc	plc	PROPN
gujaf-331	247	56	;	;	PUNCT
gujaf-331	247	57	the	the	DET
gujaf-331	247	58	maximum	maximum	ADJ
gujaf-331	247	59	share	share	NOUN
gujaf-331	247	60	price	price	NOUN
gujaf-331	247	61	stood	stand	VERB
gujaf-331	247	62	at	at	ADP
gujaf-331	247	63	1,837.00	1,837.00	NUM
gujaf-331	247	64	and	and	CCONJ
gujaf-331	247	65	it	it	PRON
gujaf-331	247	66	was	be	AUX
gujaf-331	247	67	reported	report	VERB
gujaf-331	247	68	in	in	ADP
gujaf-331	247	69	2022	2022	NUM
gujaf-331	247	70	by	by	ADP
gujaf-331	247	71	seplat	seplat	PROPN
gujaf-331	247	72	energy	energy	PROPN
gujaf-331	247	73	plc	plc	PROPN
gujaf-331	247	74	,	,	PUNCT
gujaf-331	247	75	the	the	DET
gujaf-331	247	76	standard	standard	ADJ
gujaf-331	247	77	deviation	deviation	NOUN
gujaf-331	247	78	value	value	NOUN
gujaf-331	247	79	stood	stand	VERB
gujaf-331	247	80	at	at	ADP
gujaf-331	247	81	264.94	264.94	NUM
gujaf-331	247	82	and	and	CCONJ
gujaf-331	247	83	it	it	PRON
gujaf-331	247	84	is	be	AUX
gujaf-331	247	85	greater	great	ADJ
gujaf-331	247	86	than	than	ADP
gujaf-331	247	87	the	the	DET
gujaf-331	247	88	mean	mean	ADJ
gujaf-331	247	89	value	value	NOUN
gujaf-331	247	90	shows	show	VERB
gujaf-331	247	91	the	the	DET
gujaf-331	247	92	data	datum	NOUN
gujaf-331	247	93	is	be	AUX
gujaf-331	247	94	highly	highly	ADV
gujaf-331	247	95	dispersed	disperse	VERB
gujaf-331	247	96	.	.	PUNCT
gujaf-331	248	1	furthermore	furthermore	ADV
gujaf-331	248	2	,	,	PUNCT
gujaf-331	248	3	the	the	DET
gujaf-331	248	4	mean	mean	ADJ
gujaf-331	248	5	value	value	NOUN
gujaf-331	248	6	of	of	ADP
gujaf-331	248	7	earnings	earning	NOUN
gujaf-331	248	8	per	per	ADP
gujaf-331	248	9	share	share	NOUN
gujaf-331	248	10	was	be	AUX
gujaf-331	248	11	5.70	5.70	NUM
gujaf-331	248	12	,	,	PUNCT
gujaf-331	248	13	with	with	ADP
gujaf-331	248	14	minimum	minimum	ADJ
gujaf-331	248	15	value	value	NOUN
gujaf-331	248	16	of	of	ADP
gujaf-331	248	17	-5.67	-5.67	ADJ
gujaf-331	248	18	,	,	PUNCT
gujaf-331	248	19	maximum	maximum	ADJ
gujaf-331	248	20	value	value	NOUN
gujaf-331	248	21	of	of	ADP
gujaf-331	248	22	79.75	79.75	NUM
gujaf-331	248	23	and	and	CCONJ
gujaf-331	248	24	standard	standard	ADJ
gujaf-331	248	25	deviation	deviation	NOUN
gujaf-331	248	26	of	of	ADP
gujaf-331	248	27	14.75	14.75	NUM
gujaf-331	248	28	.	.	PUNCT
gujaf-331	249	1	this	this	PRON
gujaf-331	249	2	indicates	indicate	VERB
gujaf-331	249	3	that	that	SCONJ
gujaf-331	249	4	the	the	DET
gujaf-331	249	5	average	average	ADJ
gujaf-331	249	6	earnings	earning	NOUN
gujaf-331	249	7	per	per	ADP
gujaf-331	249	8	share	share	NOUN
gujaf-331	249	9	for	for	ADP
gujaf-331	249	10	the	the	DET
gujaf-331	249	11	period	period	NOUN
gujaf-331	249	12	of	of	ADP
gujaf-331	249	13	the	the	DET
gujaf-331	249	14	study	study	NOUN
gujaf-331	249	15	is	be	AUX
gujaf-331	249	16	5.70	5.70	NUM
gujaf-331	249	17	;	;	PUNCT
gujaf-331	249	18	the	the	DET
gujaf-331	249	19	minimum	minimum	ADJ
gujaf-331	249	20	value	value	NOUN
gujaf-331	249	21	of	of	ADP
gujaf-331	249	22	-5.67	-5.67	NUM
gujaf-331	249	23	indicates	indicate	VERB
gujaf-331	249	24	that	that	SCONJ
gujaf-331	249	25	within	within	ADP
gujaf-331	249	26	the	the	DET
gujaf-331	249	27	period	period	NOUN
gujaf-331	249	28	of	of	ADP
gujaf-331	249	29	the	the	DET
gujaf-331	249	30	study	study	NOUN
gujaf-331	249	31	among	among	ADP
gujaf-331	249	32	the	the	DET
gujaf-331	249	33	sample	sample	NOUN
gujaf-331	249	34	firms	firm	NOUN
gujaf-331	249	35	,	,	PUNCT
gujaf-331	249	36	the	the	DET
gujaf-331	249	37	highest	high	ADJ
gujaf-331	249	38	loss	loss	NOUN
gujaf-331	249	39	per	per	ADP
gujaf-331	249	40	share	share	NOUN
gujaf-331	249	41	was	be	AUX
gujaf-331	249	42	-5.67	-5.67	NUM
gujaf-331	249	43	and	and	CCONJ
gujaf-331	249	44	it	it	PRON
gujaf-331	249	45	was	be	AUX
gujaf-331	249	46	reported	report	VERB
gujaf-331	249	47	in	in	ADP
gujaf-331	249	48	2022	2022	NUM
gujaf-331	249	49	by	by	ADP
gujaf-331	249	50	nigerian	nigerian	PROPN
gujaf-331	249	51	enamelware	enamelware	PROPN
gujaf-331	249	52	plc	plc	PROPN
gujaf-331	249	53	.	.	PUNCT
gujaf-331	250	1	the	the	DET
gujaf-331	250	2	maximum	maximum	ADJ
gujaf-331	250	3	earnings	earning	NOUN
gujaf-331	250	4	per	per	ADP
gujaf-331	250	5	share	share	NOUN
gujaf-331	250	6	stood	stand	VERB
gujaf-331	250	7	at	at	ADP
gujaf-331	250	8	79.75	79.75	NUM
gujaf-331	250	9	and	and	CCONJ
gujaf-331	250	10	it	it	PRON
gujaf-331	250	11	was	be	AUX
gujaf-331	250	12	for	for	ADP
gujaf-331	250	13	seplat	seplat	ADJ
gujaf-331	250	14	energy	energy	NOUN
gujaf-331	250	15	plc	plc	PROPN
gujaf-331	250	16	in	in	ADP
gujaf-331	250	17	2021	2021	NUM
gujaf-331	250	18	;	;	PUNCT
gujaf-331	250	19	standard	standard	ADJ
gujaf-331	250	20	deviation	deviation	NOUN
gujaf-331	250	21	value	value	NOUN
gujaf-331	250	22	stood	stand	VERB
gujaf-331	250	23	at	at	ADP
gujaf-331	250	24	14.75	14.75	NUM
gujaf-331	250	25	and	and	CCONJ
gujaf-331	250	26	it	it	PRON
gujaf-331	250	27	is	be	AUX
gujaf-331	250	28	greater	great	ADJ
gujaf-331	250	29	than	than	ADP
gujaf-331	250	30	the	the	DET
gujaf-331	250	31	mean	mean	ADJ
gujaf-331	250	32	value	value	NOUN
gujaf-331	250	33	of	of	ADP
gujaf-331	250	34	5.70	5.70	NUM
gujaf-331	250	35	,	,	PUNCT
gujaf-331	250	36	this	this	PRON
gujaf-331	250	37	shows	show	VERB
gujaf-331	250	38	the	the	DET
gujaf-331	250	39	possibility	possibility	NOUN
gujaf-331	250	40	of	of	ADP
gujaf-331	250	41	outliers	outlier	NOUN
gujaf-331	250	42	besides	besides	SCONJ
gujaf-331	250	43	,	,	PUNCT
gujaf-331	250	44	the	the	DET
gujaf-331	250	45	mean	mean	ADJ
gujaf-331	250	46	value	value	NOUN
gujaf-331	250	47	of	of	ADP
gujaf-331	250	48	book	book	NOUN
gujaf-331	250	49	value	value	NOUN
gujaf-331	250	50	of	of	ADP
gujaf-331	250	51	equity	equity	NOUN
gujaf-331	250	52	per	per	ADP
gujaf-331	250	53	share	share	NOUN
gujaf-331	250	54	was	be	AUX
gujaf-331	250	55	41.29	41.29	NUM
gujaf-331	250	56	,	,	PUNCT
gujaf-331	250	57	with	with	ADP
gujaf-331	250	58	minimum	minimum	ADJ
gujaf-331	250	59	value	value	NOUN
gujaf-331	250	60	of	of	ADP
gujaf-331	250	61	41.53	41.53	NUM
gujaf-331	250	62	,	,	PUNCT
gujaf-331	250	63	maximum	maximum	ADJ
gujaf-331	250	64	value	value	NOUN
gujaf-331	250	65	of	of	ADP
gujaf-331	250	66	1,337.24	1,337.24	NUM
gujaf-331	250	67	and	and	CCONJ
gujaf-331	250	68	standard	standard	ADJ
gujaf-331	250	69	deviation	deviation	NOUN
gujaf-331	250	70	of	of	ADP
gujaf-331	250	71	174.46	174.46	NUM
gujaf-331	250	72	.	.	PUNCT
gujaf-331	251	1	this	this	PRON
gujaf-331	251	2	indicates	indicate	VERB
gujaf-331	251	3	that	that	SCONJ
gujaf-331	251	4	on	on	ADP
gujaf-331	251	5	the	the	DET
gujaf-331	251	6	gusau	gusau	ADJ
gujaf-331	251	7	journal	journal	NOUN
gujaf-331	251	8	of	of	ADP
gujaf-331	251	9	accounting	accounting	NOUN
gujaf-331	251	10	and	and	CCONJ
gujaf-331	251	11	finance	finance	NOUN
gujaf-331	251	12	,	,	PUNCT
gujaf-331	251	13	vol	vol	NOUN
gujaf-331	251	14	.	.	PROPN
gujaf-331	251	15	5	5	NUM
gujaf-331	251	16	,	,	PUNCT
gujaf-331	251	17	issue	issue	NOUN
gujaf-331	251	18	2	2	NUM
gujaf-331	251	19	,	,	PUNCT
gujaf-331	251	20	october	october	PROPN
gujaf-331	251	21	,	,	PUNCT
gujaf-331	251	22	2024	2024	NUM
gujaf-331	251	23	78	78	NUM
gujaf-331	251	24	average	average	NOUN
gujaf-331	251	25	,	,	PUNCT
gujaf-331	251	26	the	the	DET
gujaf-331	251	27	book	book	NOUN
gujaf-331	251	28	value	value	NOUN
gujaf-331	251	29	of	of	ADP
gujaf-331	251	30	equity	equity	NOUN
gujaf-331	251	31	per	per	ADP
gujaf-331	251	32	share	share	NOUN
gujaf-331	251	33	for	for	ADP
gujaf-331	251	34	the	the	DET
gujaf-331	251	35	period	period	NOUN
gujaf-331	251	36	of	of	ADP
gujaf-331	251	37	the	the	DET
gujaf-331	251	38	study	study	NOUN
gujaf-331	251	39	is	be	AUX
gujaf-331	251	40	41.29	41.29	NUM
gujaf-331	251	41	;	;	PUNCT
gujaf-331	251	42	the	the	DET
gujaf-331	251	43	minimum	minimum	ADJ
gujaf-331	251	44	value	value	NOUN
gujaf-331	251	45	of	of	ADP
gujaf-331	251	46	-41.53	-41.53	PROPN
gujaf-331	251	47	indicates	indicate	VERB
gujaf-331	251	48	that	that	SCONJ
gujaf-331	251	49	within	within	ADP
gujaf-331	251	50	the	the	DET
gujaf-331	251	51	period	period	NOUN
gujaf-331	251	52	of	of	ADP
gujaf-331	251	53	the	the	DET
gujaf-331	251	54	study	study	NOUN
gujaf-331	251	55	among	among	ADP
gujaf-331	251	56	the	the	DET
gujaf-331	251	57	sample	sample	NOUN
gujaf-331	251	58	firms	firm	NOUN
gujaf-331	251	59	,	,	PUNCT
gujaf-331	251	60	there	there	PRON
gujaf-331	251	61	were	be	VERB
gujaf-331	251	62	firms	firm	NOUN
gujaf-331	251	63	that	that	PRON
gujaf-331	251	64	reported	report	VERB
gujaf-331	251	65	negative	negative	ADJ
gujaf-331	251	66	book	book	NOUN
gujaf-331	251	67	value	value	NOUN
gujaf-331	251	68	and	and	CCONJ
gujaf-331	251	69	the	the	DET
gujaf-331	251	70	highest	high	ADJ
gujaf-331	251	71	was	be	AUX
gujaf-331	251	72	reported	report	VERB
gujaf-331	251	73	by	by	ADP
gujaf-331	251	74	nigerian	nigerian	PROPN
gujaf-331	251	75	brewery	brewery	PROPN
gujaf-331	251	76	plc	plc	PROPN
gujaf-331	251	77	in	in	ADP
gujaf-331	251	78	2022	2022	NUM
gujaf-331	251	79	;	;	PUNCT
gujaf-331	251	80	the	the	DET
gujaf-331	251	81	maximum	maximum	ADJ
gujaf-331	251	82	book	book	NOUN
gujaf-331	251	83	value	value	NOUN
gujaf-331	251	84	per	per	ADP
gujaf-331	251	85	share	share	NOUN
gujaf-331	251	86	stood	stand	VERB
gujaf-331	251	87	at	at	ADP
gujaf-331	251	88	1,337.24	1,337.24	NUM
gujaf-331	251	89	and	and	CCONJ
gujaf-331	251	90	it	it	PRON
gujaf-331	251	91	was	be	AUX
gujaf-331	251	92	for	for	ADP
gujaf-331	251	93	seplat	seplat	ADJ
gujaf-331	251	94	energy	energy	PROPN
gujaf-331	251	95	plc	plc	PROPN
gujaf-331	251	96	in	in	ADP
gujaf-331	251	97	2022	2022	NUM
gujaf-331	251	98	;	;	PUNCT
gujaf-331	251	99	standard	standard	ADJ
gujaf-331	251	100	deviation	deviation	NOUN
gujaf-331	251	101	value	value	NOUN
gujaf-331	251	102	stood	stand	VERB
gujaf-331	251	103	at	at	ADP
gujaf-331	251	104	174.46	174.46	NUM
gujaf-331	251	105	and	and	CCONJ
gujaf-331	251	106	it	it	PRON
gujaf-331	251	107	is	be	AUX
gujaf-331	251	108	greater	great	ADJ
gujaf-331	251	109	than	than	ADP
gujaf-331	251	110	the	the	DET
gujaf-331	251	111	mean	mean	ADJ
gujaf-331	251	112	value	value	NOUN
gujaf-331	251	113	which	which	PRON
gujaf-331	251	114	stand	stand	VERB
gujaf-331	251	115	at	at	ADP
gujaf-331	251	116	41.29	41.29	NUM
gujaf-331	251	117	,	,	PUNCT
gujaf-331	251	118	this	this	PRON
gujaf-331	251	119	signifies	signify	VERB
gujaf-331	251	120	the	the	DET
gujaf-331	251	121	possibility	possibility	NOUN
gujaf-331	251	122	of	of	ADP
gujaf-331	251	123	outliers	outlier	NOUN
gujaf-331	251	124	in	in	ADP
gujaf-331	251	125	the	the	DET
gujaf-331	251	126	data	datum	NOUN
gujaf-331	251	127	.	.	PUNCT
gujaf-331	252	1	also	also	ADV
gujaf-331	252	2	,	,	PUNCT
gujaf-331	252	3	with	with	ADP
gujaf-331	252	4	regards	regard	NOUN
gujaf-331	252	5	to	to	PART
gujaf-331	252	6	dividend	dividend	VERB
gujaf-331	252	7	per	per	ADP
gujaf-331	252	8	share	share	NOUN
gujaf-331	252	9	,	,	PUNCT
gujaf-331	252	10	the	the	DET
gujaf-331	252	11	mean	mean	ADJ
gujaf-331	252	12	value	value	NOUN
gujaf-331	252	13	was	be	AUX
gujaf-331	252	14	2.77	2.77	NUM
gujaf-331	252	15	;	;	PUNCT
gujaf-331	252	16	this	this	PRON
gujaf-331	252	17	indicates	indicate	VERB
gujaf-331	252	18	the	the	DET
gujaf-331	252	19	average	average	ADJ
gujaf-331	252	20	dividend	dividend	NOUN
gujaf-331	252	21	per	per	ADP
gujaf-331	252	22	share	share	NOUN
gujaf-331	252	23	within	within	ADP
gujaf-331	252	24	the	the	DET
gujaf-331	252	25	period	period	NOUN
gujaf-331	252	26	of	of	ADP
gujaf-331	252	27	the	the	DET
gujaf-331	252	28	study	study	NOUN
gujaf-331	252	29	.	.	PUNCT
gujaf-331	253	1	the	the	DET
gujaf-331	253	2	minimum	minimum	ADJ
gujaf-331	253	3	value	value	NOUN
gujaf-331	253	4	of	of	ADP
gujaf-331	253	5	0	0	NUM
gujaf-331	253	6	indicates	indicate	VERB
gujaf-331	253	7	that	that	SCONJ
gujaf-331	253	8	within	within	ADP
gujaf-331	253	9	the	the	DET
gujaf-331	253	10	period	period	NOUN
gujaf-331	253	11	some	some	DET
gujaf-331	253	12	firms	firm	NOUN
gujaf-331	253	13	did	do	AUX
gujaf-331	253	14	not	not	PART
gujaf-331	253	15	pay	pay	VERB
gujaf-331	253	16	dividend	dividend	NOUN
gujaf-331	253	17	,	,	PUNCT
gujaf-331	253	18	maximum	maximum	ADJ
gujaf-331	253	19	value	value	NOUN
gujaf-331	253	20	of	of	ADP
gujaf-331	253	21	49.92	49.92	NUM
gujaf-331	253	22	indicates	indicate	VERB
gujaf-331	253	23	the	the	DET
gujaf-331	253	24	maximum	maximum	ADJ
gujaf-331	253	25	amount	amount	NOUN
gujaf-331	253	26	paid	pay	VERB
gujaf-331	253	27	as	as	ADP
gujaf-331	253	28	dividend	dividend	NOUN
gujaf-331	253	29	per	per	ADP
gujaf-331	253	30	share	share	NOUN
gujaf-331	253	31	and	and	CCONJ
gujaf-331	253	32	it	it	PRON
gujaf-331	253	33	was	be	AUX
gujaf-331	253	34	paid	pay	VERB
gujaf-331	253	35	by	by	ADP
gujaf-331	253	36	seplat	seplat	PROPN
gujaf-331	253	37	energy	energy	PROPN
gujaf-331	253	38	plc	plc	PROPN
gujaf-331	253	39	in	in	ADP
gujaf-331	253	40	2021	2021	NUM
gujaf-331	253	41	;	;	PUNCT
gujaf-331	253	42	the	the	DET
gujaf-331	253	43	standard	standard	ADJ
gujaf-331	253	44	deviation	deviation	NOUN
gujaf-331	253	45	value	value	NOUN
gujaf-331	253	46	of	of	ADP
gujaf-331	253	47	8.05	8.05	NUM
gujaf-331	253	48	indicates	indicate	VERB
gujaf-331	253	49	the	the	DET
gujaf-331	253	50	variability	variability	NOUN
gujaf-331	253	51	of	of	ADP
gujaf-331	253	52	the	the	DET
gujaf-331	253	53	data	datum	NOUN
gujaf-331	253	54	from	from	ADP
gujaf-331	253	55	the	the	DET
gujaf-331	253	56	mean	mean	NOUN
gujaf-331	253	57	which	which	PRON
gujaf-331	253	58	is	be	AUX
gujaf-331	253	59	very	very	ADV
gujaf-331	253	60	high	high	ADJ
gujaf-331	253	61	.	.	PUNCT
gujaf-331	254	1	more	more	ADV
gujaf-331	254	2	so	so	ADV
gujaf-331	254	3	,	,	PUNCT
gujaf-331	254	4	the	the	DET
gujaf-331	254	5	mean	mean	ADJ
gujaf-331	254	6	value	value	NOUN
gujaf-331	254	7	of	of	ADP
gujaf-331	254	8	cash	cash	NOUN
gujaf-331	254	9	flow	flow	NOUN
gujaf-331	254	10	from	from	ADP
gujaf-331	254	11	operations	operation	NOUN
gujaf-331	254	12	was	be	AUX
gujaf-331	254	13	12.79	12.79	NUM
gujaf-331	254	14	and	and	CCONJ
gujaf-331	254	15	it	it	PRON
gujaf-331	254	16	indicates	indicate	VERB
gujaf-331	254	17	the	the	DET
gujaf-331	254	18	average	average	ADJ
gujaf-331	254	19	cash	cash	NOUN
gujaf-331	254	20	flow	flow	NOUN
gujaf-331	254	21	from	from	ADP
gujaf-331	254	22	operations	operation	NOUN
gujaf-331	254	23	between	between	ADP
gujaf-331	254	24	2021	2021	NUM
gujaf-331	254	25	and	and	CCONJ
gujaf-331	254	26	2022	2022	NUM
gujaf-331	254	27	among	among	ADP
gujaf-331	254	28	the	the	DET
gujaf-331	254	29	sampled	sample	VERB
gujaf-331	254	30	manufacturing	manufacturing	NOUN
gujaf-331	254	31	firms	firm	NOUN
gujaf-331	254	32	,	,	PUNCT
gujaf-331	254	33	the	the	DET
gujaf-331	254	34	minimum	minimum	ADJ
gujaf-331	254	35	value	value	NOUN
gujaf-331	254	36	of	of	ADP
gujaf-331	254	37	-7.12	-7.12	NUM
gujaf-331	254	38	indicates	indicate	VERB
gujaf-331	254	39	the	the	DET
gujaf-331	254	40	highest	high	ADJ
gujaf-331	254	41	cash	cash	NOUN
gujaf-331	254	42	out	out	ADP
gujaf-331	254	43	flow	flow	NOUN
gujaf-331	254	44	from	from	ADP
gujaf-331	254	45	operations	operation	NOUN
gujaf-331	254	46	and	and	CCONJ
gujaf-331	254	47	it	it	PRON
gujaf-331	254	48	was	be	AUX
gujaf-331	254	49	reported	report	VERB
gujaf-331	254	50	in	in	ADP
gujaf-331	254	51	2022	2022	NUM
gujaf-331	254	52	by	by	ADP
gujaf-331	254	53	s	s	PROPN
gujaf-331	254	54	c	c	NOUN
gujaf-331	254	55	o	o	PROPN
gujaf-331	254	56	a	a	DET
gujaf-331	254	57	nig	nig	PROPN
gujaf-331	254	58	plc	plc	PROPN
gujaf-331	254	59	,	,	PUNCT
gujaf-331	254	60	maximum	maximum	ADJ
gujaf-331	254	61	value	value	NOUN
gujaf-331	254	62	of	of	ADP
gujaf-331	254	63	359.61	359.61	NUM
gujaf-331	254	64	indicates	indicate	VERB
gujaf-331	254	65	the	the	DET
gujaf-331	254	66	highest	high	ADJ
gujaf-331	254	67	cash	cash	NOUN
gujaf-331	254	68	inflow	inflow	NOUN
gujaf-331	254	69	generated	generate	VERB
gujaf-331	254	70	within	within	ADP
gujaf-331	254	71	the	the	DET
gujaf-331	254	72	period	period	NOUN
gujaf-331	254	73	2021	2021	NUM
gujaf-331	254	74	-	-	SYM
gujaf-331	254	75	2022	2022	NUM
gujaf-331	254	76	as	as	SCONJ
gujaf-331	254	77	reported	report	VERB
gujaf-331	254	78	in	in	ADP
gujaf-331	254	79	2022	2022	NUM
gujaf-331	254	80	by	by	ADP
gujaf-331	254	81	seplat	seplat	PROPN
gujaf-331	254	82	energy	energy	PROPN
gujaf-331	254	83	plc	plc	PROPN
gujaf-331	254	84	,	,	PUNCT
gujaf-331	254	85	the	the	DET
gujaf-331	254	86	standard	standard	ADJ
gujaf-331	254	87	deviation	deviation	NOUN
gujaf-331	254	88	value	value	NOUN
gujaf-331	254	89	of	of	ADP
gujaf-331	254	90	46.66	46.66	NUM
gujaf-331	254	91	shows	show	VERB
gujaf-331	254	92	the	the	DET
gujaf-331	254	93	dispersion	dispersion	NOUN
gujaf-331	254	94	of	of	ADP
gujaf-331	254	95	the	the	DET
gujaf-331	254	96	data	datum	NOUN
gujaf-331	254	97	.	.	PUNCT
gujaf-331	255	1	in	in	ADP
gujaf-331	255	2	addition	addition	NOUN
gujaf-331	255	3	,	,	PUNCT
gujaf-331	255	4	the	the	DET
gujaf-331	255	5	mean	mean	ADJ
gujaf-331	255	6	value	value	NOUN
gujaf-331	255	7	of	of	ADP
gujaf-331	255	8	firm	firm	ADJ
gujaf-331	255	9	size	size	NOUN
gujaf-331	255	10	is	be	AUX
gujaf-331	255	11	10.49	10.49	NUM
gujaf-331	255	12	,	,	PUNCT
gujaf-331	255	13	with	with	ADP
gujaf-331	255	14	minimum	minimum	ADJ
gujaf-331	255	15	value	value	NOUN
gujaf-331	255	16	of	of	ADP
gujaf-331	255	17	8.26	8.26	NUM
gujaf-331	255	18	,	,	PUNCT
gujaf-331	255	19	maximum	maximum	ADJ
gujaf-331	255	20	value	value	NOUN
gujaf-331	255	21	of	of	ADP
gujaf-331	255	22	12.42	12.42	NUM
gujaf-331	255	23	and	and	CCONJ
gujaf-331	255	24	standard	standard	ADJ
gujaf-331	255	25	deviation	deviation	NOUN
gujaf-331	255	26	of	of	ADP
gujaf-331	255	27	0.92	0.92	NUM
gujaf-331	255	28	.	.	PUNCT
gujaf-331	256	1	this	this	PRON
gujaf-331	256	2	indicates	indicate	VERB
gujaf-331	256	3	that	that	SCONJ
gujaf-331	256	4	the	the	DET
gujaf-331	256	5	average	average	ADJ
gujaf-331	256	6	firm	firm	ADJ
gujaf-331	256	7	size	size	NOUN
gujaf-331	256	8	for	for	ADP
gujaf-331	256	9	the	the	DET
gujaf-331	256	10	period	period	NOUN
gujaf-331	256	11	between	between	ADP
gujaf-331	256	12	2021	2021	NUM
gujaf-331	256	13	and	and	CCONJ
gujaf-331	256	14	2022	2022	NUM
gujaf-331	256	15	is	be	AUX
gujaf-331	256	16	10.49	10.49	NUM
gujaf-331	256	17	,	,	PUNCT
gujaf-331	256	18	the	the	DET
gujaf-331	256	19	minimum	minimum	ADJ
gujaf-331	256	20	value	value	NOUN
gujaf-331	256	21	of	of	ADP
gujaf-331	256	22	8.26	8.26	NUM
gujaf-331	256	23	indicates	indicate	VERB
gujaf-331	256	24	that	that	SCONJ
gujaf-331	256	25	within	within	ADP
gujaf-331	256	26	the	the	DET
gujaf-331	256	27	period	period	NOUN
gujaf-331	256	28	of	of	ADP
gujaf-331	256	29	the	the	DET
gujaf-331	256	30	study	study	NOUN
gujaf-331	256	31	among	among	ADP
gujaf-331	256	32	the	the	DET
gujaf-331	256	33	sample	sample	NOUN
gujaf-331	256	34	firms	firm	NOUN
gujaf-331	256	35	,	,	PUNCT
gujaf-331	256	36	the	the	DET
gujaf-331	256	37	least	least	ADV
gujaf-331	256	38	firm	firm	ADJ
gujaf-331	256	39	size	size	NOUN
gujaf-331	256	40	was	be	AUX
gujaf-331	256	41	reported	report	VERB
gujaf-331	256	42	by	by	ADP
gujaf-331	256	43	smart	smart	ADJ
gujaf-331	256	44	products	product	NOUN
gujaf-331	256	45	nigeria	nigeria	PROPN
gujaf-331	256	46	plc	plc	PROPN
gujaf-331	256	47	in	in	ADP
gujaf-331	256	48	2021	2021	NUM
gujaf-331	256	49	;	;	PUNCT
gujaf-331	256	50	the	the	DET
gujaf-331	256	51	maximum	maximum	ADJ
gujaf-331	256	52	firm	firm	ADJ
gujaf-331	256	53	size	size	NOUN
gujaf-331	256	54	stood	stand	VERB
gujaf-331	256	55	at	at	ADP
gujaf-331	256	56	12.42	12.42	NUM
gujaf-331	256	57	and	and	CCONJ
gujaf-331	256	58	it	it	PRON
gujaf-331	256	59	was	be	AUX
gujaf-331	256	60	reported	report	VERB
gujaf-331	256	61	by	by	ADP
gujaf-331	256	62	dangote	dangote	NOUN
gujaf-331	256	63	cement	cement	PROPN
gujaf-331	256	64	plc	plc	PROPN
gujaf-331	256	65	in	in	ADP
gujaf-331	256	66	2022	2022	NUM
gujaf-331	256	67	;	;	PUNCT
gujaf-331	256	68	standard	standard	ADJ
gujaf-331	256	69	deviation	deviation	NOUN
gujaf-331	256	70	value	value	NOUN
gujaf-331	256	71	stood	stand	VERB
gujaf-331	256	72	at	at	ADP
gujaf-331	256	73	0.92	0.92	NUM
gujaf-331	256	74	and	and	CCONJ
gujaf-331	256	75	it	it	PRON
gujaf-331	256	76	is	be	AUX
gujaf-331	256	77	lower	low	ADJ
gujaf-331	256	78	than	than	ADP
gujaf-331	256	79	the	the	DET
gujaf-331	256	80	mean	mean	ADJ
gujaf-331	256	81	value	value	NOUN
gujaf-331	256	82	by	by	ADP
gujaf-331	256	83	far	far	ADV
gujaf-331	256	84	,	,	PUNCT
gujaf-331	256	85	this	this	PRON
gujaf-331	256	86	shows	show	VERB
gujaf-331	256	87	the	the	DET
gujaf-331	256	88	data	datum	NOUN
gujaf-331	256	89	is	be	AUX
gujaf-331	256	90	highly	highly	ADV
gujaf-331	256	91	dispersed	disperse	VERB
gujaf-331	256	92	and	and	CCONJ
gujaf-331	256	93	it	it	PRON
gujaf-331	256	94	indicates	indicate	VERB
gujaf-331	256	95	the	the	DET
gujaf-331	256	96	unlikelihood	unlikelihood	NOUN
gujaf-331	256	97	of	of	ADP
gujaf-331	256	98	outliers	outlier	NOUN
gujaf-331	256	99	.	.	PUNCT
gujaf-331	257	1	table	table	NOUN
gujaf-331	257	2	4.1b	4.1b	NUM
gujaf-331	257	3	descriptive	descriptive	ADJ
gujaf-331	257	4	statistics	statistic	NOUN
gujaf-331	257	5	for	for	ADP
gujaf-331	257	6	listed	list	VERB
gujaf-331	257	7	service	service	NOUN
gujaf-331	257	8	firms	firm	NOUN
gujaf-331	257	9	’	’	PART
gujaf-331	257	10	data	datum	NOUN
gujaf-331	257	11	between	between	ADP
gujaf-331	257	12	2021	2021	NUM
gujaf-331	257	13	and	and	CCONJ
gujaf-331	257	14	2023	2023	NUM
gujaf-331	257	15	variables	variable	NOUN
gujaf-331	257	16	obs	obs	PROPN
gujaf-331	257	17	mean	mean	VERB
gujaf-331	257	18	min	min	PROPN
gujaf-331	257	19	max	max	PROPN
gujaf-331	257	20	std	std	X
gujaf-331	257	21	de	de	X
gujaf-331	257	22	shp	shp	NOUN
gujaf-331	257	23	60	60	NUM
gujaf-331	257	24	1.917	1.917	NUM
gujaf-331	257	25	0.20	0.20	NUM
gujaf-331	257	26	6.06	6.06	NUM
gujaf-331	257	27	1.62129	1.62129	NUM
gujaf-331	257	28	eps	eps	PROPN
gujaf-331	257	29	60	60	NUM
gujaf-331	257	30	-0.13125	-0.13125	NOUN
gujaf-331	257	31	-1.95	-1.95	NOUN
gujaf-331	257	32	1.65	1.65	NUM
gujaf-331	257	33	0.6871949	0.6871949	NUM
gujaf-331	257	34	bps	bps	NOUN
gujaf-331	257	35	60	60	NUM
gujaf-331	257	36	2.95925	2.95925	NUM
gujaf-331	257	37	-6.80	-6.80	NUM
gujaf-331	257	38	9.99	9.99	NUM
gujaf-331	257	39	3.431069	3.431069	NUM
gujaf-331	257	40	dps	dps	NOUN
gujaf-331	257	41	60	60	NUM
gujaf-331	257	42	0.0595	0.0595	NUM
gujaf-331	257	43	0.00	0.00	NUM
gujaf-331	257	44	0.75	0.75	NUM
gujaf-331	257	45	0.1430609	0.1430609	NUM
gujaf-331	257	46	cfo	cfo	NOUN
gujaf-331	257	47	60	60	NUM
gujaf-331	257	48	0.523	0.523	NUM
gujaf-331	257	49	-0.68	-0.68	PROPN
gujaf-331	257	50	7.91	7.91	NUM
gujaf-331	257	51	1.29822	1.29822	NUM
gujaf-331	257	52	fz	fz	VERB
gujaf-331	257	53	60	60	NUM
gujaf-331	257	54	9.8975	9.8975	NUM
gujaf-331	257	55	8.78	8.78	NUM
gujaf-331	257	56	11.08	11.08	NUM
gujaf-331	257	57	0.6598747	0.6598747	NUM
gujaf-331	257	58	source	source	NOUN
gujaf-331	257	59	:	:	PUNCT
gujaf-331	257	60	stata	stata	VERB
gujaf-331	257	61	output	output	NOUN
gujaf-331	257	62	2024	2024	NUM
gujaf-331	257	63	from	from	ADP
gujaf-331	257	64	above	above	ADP
gujaf-331	257	65	table	table	NOUN
gujaf-331	257	66	,	,	PUNCT
gujaf-331	257	67	the	the	DET
gujaf-331	257	68	mean	mean	ADJ
gujaf-331	257	69	value	value	NOUN
gujaf-331	257	70	of	of	ADP
gujaf-331	257	71	share	share	NOUN
gujaf-331	257	72	prices	price	NOUN
gujaf-331	257	73	is	be	AUX
gujaf-331	257	74	1.92	1.92	NUM
gujaf-331	257	75	,	,	PUNCT
gujaf-331	257	76	with	with	ADP
gujaf-331	257	77	minimum	minimum	ADJ
gujaf-331	257	78	value	value	NOUN
gujaf-331	257	79	of	of	ADP
gujaf-331	257	80	0.20	0.20	NUM
gujaf-331	257	81	,	,	PUNCT
gujaf-331	257	82	maximum	maximum	ADJ
gujaf-331	257	83	value	value	NOUN
gujaf-331	257	84	of	of	ADP
gujaf-331	257	85	6.06	6.06	NUM
gujaf-331	257	86	and	and	CCONJ
gujaf-331	257	87	standard	standard	ADJ
gujaf-331	257	88	deviation	deviation	NOUN
gujaf-331	257	89	of	of	ADP
gujaf-331	257	90	1.62	1.62	NUM
gujaf-331	257	91	.	.	PUNCT
gujaf-331	258	1	this	this	PRON
gujaf-331	258	2	indicates	indicate	VERB
gujaf-331	258	3	that	that	SCONJ
gujaf-331	258	4	the	the	DET
gujaf-331	258	5	average	average	ADJ
gujaf-331	258	6	share	share	NOUN
gujaf-331	258	7	price	price	NOUN
gujaf-331	258	8	among	among	ADP
gujaf-331	258	9	the	the	DET
gujaf-331	258	10	listed	list	VERB
gujaf-331	258	11	service	service	NOUN
gujaf-331	258	12	firms	firm	NOUN
gujaf-331	258	13	between	between	ADP
gujaf-331	258	14	2021	2021	NUM
gujaf-331	258	15	and	and	CCONJ
gujaf-331	258	16	2022	2022	NUM
gujaf-331	258	17	is	be	AUX
gujaf-331	258	18	1.92	1.92	NUM
gujaf-331	258	19	,	,	PUNCT
gujaf-331	258	20	the	the	DET
gujaf-331	258	21	minimum	minimum	ADJ
gujaf-331	258	22	value	value	NOUN
gujaf-331	258	23	of	of	ADP
gujaf-331	258	24	0.20	0.20	NUM
gujaf-331	258	25	indicates	indicate	VERB
gujaf-331	258	26	that	that	SCONJ
gujaf-331	258	27	within	within	ADP
gujaf-331	258	28	the	the	DET
gujaf-331	258	29	period	period	NOUN
gujaf-331	258	30	of	of	ADP
gujaf-331	258	31	the	the	DET
gujaf-331	258	32	study	study	NOUN
gujaf-331	258	33	among	among	ADP
gujaf-331	258	34	the	the	DET
gujaf-331	258	35	sample	sample	NOUN
gujaf-331	258	36	firms	firm	NOUN
gujaf-331	258	37	,	,	PUNCT
gujaf-331	258	38	the	the	DET
gujaf-331	258	39	least	least	ADJ
gujaf-331	258	40	share	share	NOUN
gujaf-331	258	41	price	price	NOUN
gujaf-331	258	42	was	be	AUX
gujaf-331	258	43	0.20	0.20	NUM
gujaf-331	258	44	and	and	CCONJ
gujaf-331	258	45	it	it	PRON
gujaf-331	258	46	was	be	AUX
gujaf-331	258	47	gusau	gusau	ADJ
gujaf-331	258	48	journal	journal	NOUN
gujaf-331	258	49	of	of	ADP
gujaf-331	258	50	accounting	accounting	NOUN
gujaf-331	258	51	and	and	CCONJ
gujaf-331	258	52	finance	finance	NOUN
gujaf-331	258	53	,	,	PUNCT
gujaf-331	258	54	vol	vol	NOUN
gujaf-331	258	55	.	.	PROPN
gujaf-331	258	56	5	5	NUM
gujaf-331	258	57	,	,	PUNCT
gujaf-331	258	58	issue	issue	NOUN
gujaf-331	258	59	2	2	NUM
gujaf-331	258	60	,	,	PUNCT
gujaf-331	258	61	october	october	PROPN
gujaf-331	258	62	,	,	PUNCT
gujaf-331	258	63	2024	2024	NUM
gujaf-331	258	64	79	79	NUM
gujaf-331	258	65	reported	report	VERB
gujaf-331	258	66	by	by	ADP
gujaf-331	258	67	some	some	DET
gujaf-331	258	68	firms	firm	NOUN
gujaf-331	258	69	including	include	VERB
gujaf-331	258	70	but	but	CCONJ
gujaf-331	258	71	not	not	PART
gujaf-331	258	72	limited	limit	VERB
gujaf-331	258	73	to	to	ADP
gujaf-331	258	74	afro	afro	NOUN
gujaf-331	258	75	-	-	PUNCT
gujaf-331	258	76	media	medium	NOUN
gujaf-331	258	77	plc	plc	PROPN
gujaf-331	258	78	,	,	PUNCT
gujaf-331	258	79	daar	daar	PROPN
gujaf-331	258	80	communication	communication	PROPN
gujaf-331	258	81	plc	plc	PROPN
gujaf-331	258	82	and	and	CCONJ
gujaf-331	258	83	tantalizers	tantalizers	PROPN
gujaf-331	258	84	plc	plc	PROPN
gujaf-331	258	85	.	.	PUNCT
gujaf-331	259	1	the	the	DET
gujaf-331	259	2	maximum	maximum	ADJ
gujaf-331	259	3	share	share	NOUN
gujaf-331	259	4	price	price	NOUN
gujaf-331	259	5	stood	stand	VERB
gujaf-331	259	6	at	at	ADP
gujaf-331	259	7	6.06	6.06	NUM
gujaf-331	259	8	and	and	CCONJ
gujaf-331	259	9	it	it	PRON
gujaf-331	259	10	was	be	AUX
gujaf-331	259	11	reported	report	VERB
gujaf-331	259	12	in	in	ADP
gujaf-331	259	13	2022	2022	NUM
gujaf-331	259	14	by	by	ADP
gujaf-331	259	15	transcorp	transcorp	PROPN
gujaf-331	259	16	hotels	hotels	PROPN
gujaf-331	259	17	plc	plc	PROPN
gujaf-331	259	18	,	,	PUNCT
gujaf-331	259	19	the	the	DET
gujaf-331	259	20	standard	standard	ADJ
gujaf-331	259	21	deviation	deviation	NOUN
gujaf-331	259	22	value	value	NOUN
gujaf-331	259	23	stood	stand	VERB
gujaf-331	259	24	at	at	ADP
gujaf-331	259	25	1.62	1.62	NUM
gujaf-331	259	26	and	and	CCONJ
gujaf-331	259	27	it	it	PRON
gujaf-331	259	28	is	be	AUX
gujaf-331	259	29	close	close	ADJ
gujaf-331	259	30	to	to	ADP
gujaf-331	259	31	the	the	DET
gujaf-331	259	32	mean	mean	ADJ
gujaf-331	259	33	value	value	NOUN
gujaf-331	259	34	,	,	PUNCT
gujaf-331	259	35	this	this	PRON
gujaf-331	259	36	shows	show	VERB
gujaf-331	259	37	the	the	DET
gujaf-331	259	38	data	datum	NOUN
gujaf-331	259	39	is	be	AUX
gujaf-331	259	40	close	close	ADJ
gujaf-331	259	41	to	to	ADP
gujaf-331	259	42	normality	normality	NOUN
gujaf-331	259	43	.	.	PUNCT
gujaf-331	260	1	furthermore	furthermore	ADV
gujaf-331	260	2	,	,	PUNCT
gujaf-331	260	3	the	the	DET
gujaf-331	260	4	mean	mean	ADJ
gujaf-331	260	5	value	value	NOUN
gujaf-331	260	6	of	of	ADP
gujaf-331	260	7	earnings	earning	NOUN
gujaf-331	260	8	per	per	ADP
gujaf-331	260	9	share	share	NOUN
gujaf-331	260	10	was	be	AUX
gujaf-331	260	11	-0.13	-0.13	NUM
gujaf-331	260	12	,	,	PUNCT
gujaf-331	260	13	with	with	ADP
gujaf-331	260	14	minimum	minimum	ADJ
gujaf-331	260	15	value	value	NOUN
gujaf-331	260	16	of	of	ADP
gujaf-331	260	17	-1.95	-1.95	NOUN
gujaf-331	260	18	,	,	PUNCT
gujaf-331	260	19	maximum	maximum	ADJ
gujaf-331	260	20	value	value	NOUN
gujaf-331	260	21	of	of	ADP
gujaf-331	260	22	1.65	1.65	NUM
gujaf-331	260	23	and	and	CCONJ
gujaf-331	260	24	standard	standard	ADJ
gujaf-331	260	25	deviation	deviation	NOUN
gujaf-331	260	26	of	of	ADP
gujaf-331	260	27	0.69	0.69	NUM
gujaf-331	260	28	.	.	PUNCT
gujaf-331	261	1	this	this	PRON
gujaf-331	261	2	indicates	indicate	VERB
gujaf-331	261	3	that	that	SCONJ
gujaf-331	261	4	the	the	DET
gujaf-331	261	5	average	average	ADJ
gujaf-331	261	6	earnings	earning	NOUN
gujaf-331	261	7	per	per	ADP
gujaf-331	261	8	share	share	NOUN
gujaf-331	261	9	for	for	ADP
gujaf-331	261	10	the	the	DET
gujaf-331	261	11	period	period	NOUN
gujaf-331	261	12	of	of	ADP
gujaf-331	261	13	the	the	DET
gujaf-331	261	14	study	study	NOUN
gujaf-331	261	15	is	be	AUX
gujaf-331	261	16	-0.13	-0.13	NUM
gujaf-331	261	17	;	;	PUNCT
gujaf-331	261	18	the	the	DET
gujaf-331	261	19	minimum	minimum	ADJ
gujaf-331	261	20	value	value	NOUN
gujaf-331	261	21	of	of	ADP
gujaf-331	261	22	-1.95	-1.95	NOUN
gujaf-331	261	23	indicates	indicate	VERB
gujaf-331	261	24	that	that	SCONJ
gujaf-331	261	25	within	within	ADP
gujaf-331	261	26	the	the	DET
gujaf-331	261	27	period	period	NOUN
gujaf-331	261	28	of	of	ADP
gujaf-331	261	29	the	the	DET
gujaf-331	261	30	study	study	NOUN
gujaf-331	261	31	among	among	ADP
gujaf-331	261	32	the	the	DET
gujaf-331	261	33	sample	sample	NOUN
gujaf-331	261	34	firms	firm	NOUN
gujaf-331	261	35	,	,	PUNCT
gujaf-331	261	36	the	the	DET
gujaf-331	261	37	highest	high	ADJ
gujaf-331	261	38	loss	loss	NOUN
gujaf-331	261	39	per	per	ADP
gujaf-331	261	40	share	share	NOUN
gujaf-331	261	41	was	be	AUX
gujaf-331	261	42	-1.95	-1.95	NOUN
gujaf-331	261	43	and	and	CCONJ
gujaf-331	261	44	it	it	PRON
gujaf-331	261	45	was	be	AUX
gujaf-331	261	46	reported	report	VERB
gujaf-331	261	47	in	in	ADP
gujaf-331	261	48	2021	2021	NUM
gujaf-331	261	49	by	by	ADP
gujaf-331	261	50	r	r	PROPN
gujaf-331	261	51	t	t	PROPN
gujaf-331	261	52	briscoe	briscoe	PROPN
gujaf-331	261	53	plc	plc	PROPN
gujaf-331	261	54	.	.	PUNCT
gujaf-331	262	1	the	the	DET
gujaf-331	262	2	maximum	maximum	ADJ
gujaf-331	262	3	earnings	earning	NOUN
gujaf-331	262	4	per	per	ADP
gujaf-331	262	5	share	share	NOUN
gujaf-331	262	6	stood	stand	VERB
gujaf-331	262	7	at	at	ADP
gujaf-331	262	8	1.65	1.65	NUM
gujaf-331	262	9	and	and	CCONJ
gujaf-331	262	10	it	it	PRON
gujaf-331	262	11	was	be	AUX
gujaf-331	262	12	for	for	ADP
gujaf-331	262	13	nigeria	nigeria	PROPN
gujaf-331	262	14	aviation	aviation	PROPN
gujaf-331	262	15	handling	handle	VERB
gujaf-331	262	16	company	company	PROPN
gujaf-331	262	17	plc	plc	PROPN
gujaf-331	262	18	in	in	ADP
gujaf-331	262	19	2022	2022	NUM
gujaf-331	262	20	;	;	PUNCT
gujaf-331	262	21	standard	standard	ADJ
gujaf-331	262	22	deviation	deviation	NOUN
gujaf-331	262	23	value	value	NOUN
gujaf-331	262	24	stood	stand	VERB
gujaf-331	262	25	at	at	ADP
gujaf-331	262	26	0.69	0.69	NUM
gujaf-331	262	27	and	and	CCONJ
gujaf-331	262	28	it	it	PRON
gujaf-331	262	29	is	be	AUX
gujaf-331	262	30	greater	great	ADJ
gujaf-331	262	31	than	than	ADP
gujaf-331	262	32	the	the	DET
gujaf-331	262	33	mean	mean	ADJ
gujaf-331	262	34	value	value	NOUN
gujaf-331	262	35	.	.	PUNCT
gujaf-331	263	1	besides	besides	SCONJ
gujaf-331	263	2	,	,	PUNCT
gujaf-331	263	3	the	the	DET
gujaf-331	263	4	mean	mean	ADJ
gujaf-331	263	5	value	value	NOUN
gujaf-331	263	6	of	of	ADP
gujaf-331	263	7	book	book	NOUN
gujaf-331	263	8	value	value	NOUN
gujaf-331	263	9	of	of	ADP
gujaf-331	263	10	equity	equity	NOUN
gujaf-331	263	11	per	per	ADP
gujaf-331	263	12	share	share	NOUN
gujaf-331	263	13	was	be	AUX
gujaf-331	263	14	2.96	2.96	NUM
gujaf-331	263	15	,	,	PUNCT
gujaf-331	263	16	with	with	ADP
gujaf-331	263	17	minimum	minimum	ADJ
gujaf-331	263	18	value	value	NOUN
gujaf-331	263	19	of	of	ADP
gujaf-331	263	20	-6.8	-6.8	NOUN
gujaf-331	263	21	,	,	PUNCT
gujaf-331	263	22	maximum	maximum	ADJ
gujaf-331	263	23	value	value	NOUN
gujaf-331	263	24	of	of	ADP
gujaf-331	263	25	9.99	9.99	NUM
gujaf-331	263	26	and	and	CCONJ
gujaf-331	263	27	standard	standard	ADJ
gujaf-331	263	28	deviation	deviation	NOUN
gujaf-331	263	29	of	of	ADP
gujaf-331	263	30	3.43	3.43	NUM
gujaf-331	263	31	.	.	PUNCT
gujaf-331	264	1	this	this	PRON
gujaf-331	264	2	indicates	indicate	VERB
gujaf-331	264	3	that	that	SCONJ
gujaf-331	264	4	on	on	ADP
gujaf-331	264	5	the	the	DET
gujaf-331	264	6	average	average	NOUN
gujaf-331	264	7	,	,	PUNCT
gujaf-331	264	8	the	the	DET
gujaf-331	264	9	book	book	NOUN
gujaf-331	264	10	value	value	NOUN
gujaf-331	264	11	of	of	ADP
gujaf-331	264	12	equity	equity	NOUN
gujaf-331	264	13	per	per	ADP
gujaf-331	264	14	share	share	NOUN
gujaf-331	264	15	for	for	ADP
gujaf-331	264	16	the	the	DET
gujaf-331	264	17	period	period	NOUN
gujaf-331	264	18	of	of	ADP
gujaf-331	264	19	the	the	DET
gujaf-331	264	20	study	study	NOUN
gujaf-331	264	21	is	be	AUX
gujaf-331	264	22	2.96	2.96	NUM
gujaf-331	264	23	;	;	PUNCT
gujaf-331	264	24	the	the	DET
gujaf-331	264	25	minimum	minimum	ADJ
gujaf-331	264	26	value	value	NOUN
gujaf-331	264	27	of	of	ADP
gujaf-331	264	28	-6.8	-6.8	PROPN
gujaf-331	264	29	indicates	indicate	VERB
gujaf-331	264	30	that	that	SCONJ
gujaf-331	264	31	within	within	ADP
gujaf-331	264	32	the	the	DET
gujaf-331	264	33	period	period	NOUN
gujaf-331	264	34	of	of	ADP
gujaf-331	264	35	the	the	DET
gujaf-331	264	36	study	study	NOUN
gujaf-331	264	37	among	among	ADP
gujaf-331	264	38	the	the	DET
gujaf-331	264	39	sample	sample	NOUN
gujaf-331	264	40	firms	firm	NOUN
gujaf-331	264	41	,	,	PUNCT
gujaf-331	264	42	there	there	PRON
gujaf-331	264	43	were	be	VERB
gujaf-331	264	44	firms	firm	NOUN
gujaf-331	264	45	that	that	PRON
gujaf-331	264	46	reported	report	VERB
gujaf-331	264	47	negative	negative	ADJ
gujaf-331	264	48	book	book	NOUN
gujaf-331	264	49	value	value	NOUN
gujaf-331	264	50	and	and	CCONJ
gujaf-331	264	51	the	the	DET
gujaf-331	264	52	highest	high	ADJ
gujaf-331	264	53	was	be	AUX
gujaf-331	264	54	reported	report	VERB
gujaf-331	264	55	by	by	ADP
gujaf-331	264	56	r	r	PROPN
gujaf-331	264	57	t	t	PROPN
gujaf-331	264	58	briscoe	briscoe	PROPN
gujaf-331	264	59	plc	plc	PROPN
gujaf-331	264	60	2022	2022	NUM
gujaf-331	264	61	;	;	PUNCT
gujaf-331	264	62	the	the	DET
gujaf-331	264	63	maximum	maximum	ADJ
gujaf-331	264	64	book	book	NOUN
gujaf-331	264	65	value	value	NOUN
gujaf-331	264	66	per	per	ADP
gujaf-331	264	67	share	share	NOUN
gujaf-331	264	68	stood	stand	VERB
gujaf-331	264	69	at	at	ADP
gujaf-331	264	70	9.99	9.99	NUM
gujaf-331	264	71	and	and	CCONJ
gujaf-331	264	72	it	it	PRON
gujaf-331	264	73	was	be	AUX
gujaf-331	264	74	for	for	ADP
gujaf-331	264	75	ikeja	ikeja	PROPN
gujaf-331	264	76	hotel	hotel	PROPN
gujaf-331	264	77	plc	plc	PROPN
gujaf-331	264	78	in	in	ADP
gujaf-331	264	79	2021	2021	NUM
gujaf-331	264	80	;	;	PUNCT
gujaf-331	264	81	standard	standard	ADJ
gujaf-331	264	82	deviation	deviation	NOUN
gujaf-331	264	83	value	value	NOUN
gujaf-331	264	84	stood	stand	VERB
gujaf-331	264	85	at	at	ADP
gujaf-331	264	86	3.43	3.43	NUM
gujaf-331	264	87	and	and	CCONJ
gujaf-331	264	88	it	it	PRON
gujaf-331	264	89	is	be	AUX
gujaf-331	264	90	close	close	ADJ
gujaf-331	264	91	to	to	ADP
gujaf-331	264	92	the	the	DET
gujaf-331	264	93	mean	mean	ADJ
gujaf-331	264	94	value	value	NOUN
gujaf-331	264	95	of	of	ADP
gujaf-331	264	96	2.96	2.96	NUM
gujaf-331	264	97	,	,	PUNCT
gujaf-331	264	98	as	as	SCONJ
gujaf-331	264	99	such	such	DET
gujaf-331	264	100	the	the	DET
gujaf-331	264	101	data	datum	NOUN
gujaf-331	264	102	is	be	AUX
gujaf-331	264	103	close	close	ADJ
gujaf-331	264	104	to	to	ADP
gujaf-331	264	105	normality	normality	NOUN
gujaf-331	264	106	.	.	PUNCT
gujaf-331	265	1	also	also	ADV
gujaf-331	265	2	,	,	PUNCT
gujaf-331	265	3	with	with	ADP
gujaf-331	265	4	regards	regard	NOUN
gujaf-331	265	5	to	to	PART
gujaf-331	265	6	dividend	dividend	VERB
gujaf-331	265	7	per	per	ADP
gujaf-331	265	8	share	share	NOUN
gujaf-331	265	9	,	,	PUNCT
gujaf-331	265	10	the	the	DET
gujaf-331	265	11	mean	mean	ADJ
gujaf-331	265	12	value	value	NOUN
gujaf-331	265	13	was	be	AUX
gujaf-331	265	14	0.06	0.06	NUM
gujaf-331	265	15	;	;	PUNCT
gujaf-331	265	16	this	this	PRON
gujaf-331	265	17	indicates	indicate	VERB
gujaf-331	265	18	the	the	DET
gujaf-331	265	19	average	average	ADJ
gujaf-331	265	20	dividend	dividend	NOUN
gujaf-331	265	21	per	per	ADP
gujaf-331	265	22	share	share	NOUN
gujaf-331	265	23	within	within	ADP
gujaf-331	265	24	the	the	DET
gujaf-331	265	25	period	period	NOUN
gujaf-331	265	26	of	of	ADP
gujaf-331	265	27	the	the	DET
gujaf-331	265	28	study	study	NOUN
gujaf-331	265	29	.	.	PUNCT
gujaf-331	266	1	the	the	DET
gujaf-331	266	2	minimum	minimum	ADJ
gujaf-331	266	3	value	value	NOUN
gujaf-331	266	4	of	of	ADP
gujaf-331	266	5	0	0	NUM
gujaf-331	266	6	indicates	indicate	VERB
gujaf-331	266	7	that	that	SCONJ
gujaf-331	266	8	within	within	ADP
gujaf-331	266	9	the	the	DET
gujaf-331	266	10	period	period	NOUN
gujaf-331	266	11	some	some	DET
gujaf-331	266	12	firms	firm	NOUN
gujaf-331	266	13	did	do	AUX
gujaf-331	266	14	not	not	PART
gujaf-331	266	15	pay	pay	VERB
gujaf-331	266	16	dividend	dividend	NOUN
gujaf-331	266	17	,	,	PUNCT
gujaf-331	266	18	maximum	maximum	ADJ
gujaf-331	266	19	value	value	NOUN
gujaf-331	266	20	of	of	ADP
gujaf-331	266	21	0.75	0.75	NUM
gujaf-331	266	22	indicates	indicate	VERB
gujaf-331	266	23	the	the	DET
gujaf-331	266	24	maximum	maximum	ADJ
gujaf-331	266	25	amount	amount	NOUN
gujaf-331	266	26	paid	pay	VERB
gujaf-331	266	27	as	as	ADP
gujaf-331	266	28	dividend	dividend	NOUN
gujaf-331	266	29	per	per	ADP
gujaf-331	266	30	share	share	NOUN
gujaf-331	266	31	and	and	CCONJ
gujaf-331	266	32	it	it	PRON
gujaf-331	266	33	was	be	AUX
gujaf-331	266	34	paid	pay	VERB
gujaf-331	266	35	by	by	ADP
gujaf-331	266	36	c	c	PROPN
gujaf-331	266	37	&	&	CCONJ
gujaf-331	266	38	i	i	PROPN
gujaf-331	266	39	leasing	leasing	PROPN
gujaf-331	266	40	plc	plc	PROPN
gujaf-331	266	41	in	in	ADP
gujaf-331	266	42	2021	2021	NUM
gujaf-331	266	43	;	;	PUNCT
gujaf-331	266	44	the	the	DET
gujaf-331	266	45	standard	standard	ADJ
gujaf-331	266	46	deviation	deviation	NOUN
gujaf-331	266	47	value	value	NOUN
gujaf-331	266	48	of	of	ADP
gujaf-331	266	49	0.14	0.14	NUM
gujaf-331	266	50	indicates	indicate	VERB
gujaf-331	266	51	the	the	DET
gujaf-331	266	52	variability	variability	NOUN
gujaf-331	266	53	of	of	ADP
gujaf-331	266	54	the	the	DET
gujaf-331	266	55	data	datum	NOUN
gujaf-331	266	56	from	from	ADP
gujaf-331	266	57	the	the	DET
gujaf-331	266	58	mean	mean	NOUN
gujaf-331	266	59	.	.	PUNCT
gujaf-331	267	1	more	more	ADV
gujaf-331	267	2	so	so	ADV
gujaf-331	267	3	,	,	PUNCT
gujaf-331	267	4	the	the	DET
gujaf-331	267	5	mean	mean	ADJ
gujaf-331	267	6	value	value	NOUN
gujaf-331	267	7	of	of	ADP
gujaf-331	267	8	cash	cash	NOUN
gujaf-331	267	9	flow	flow	NOUN
gujaf-331	267	10	from	from	ADP
gujaf-331	267	11	operations	operation	NOUN
gujaf-331	267	12	was	be	AUX
gujaf-331	267	13	0.52	0.52	NUM
gujaf-331	267	14	and	and	CCONJ
gujaf-331	267	15	it	it	PRON
gujaf-331	267	16	indicates	indicate	VERB
gujaf-331	267	17	the	the	DET
gujaf-331	267	18	average	average	ADJ
gujaf-331	267	19	cash	cash	NOUN
gujaf-331	267	20	flow	flow	NOUN
gujaf-331	267	21	from	from	ADP
gujaf-331	267	22	operations	operation	NOUN
gujaf-331	267	23	between	between	ADP
gujaf-331	267	24	2021	2021	NUM
gujaf-331	267	25	and	and	CCONJ
gujaf-331	267	26	2022	2022	NUM
gujaf-331	267	27	among	among	ADP
gujaf-331	267	28	the	the	DET
gujaf-331	267	29	sampled	sample	VERB
gujaf-331	267	30	service	service	NOUN
gujaf-331	267	31	firms	firm	NOUN
gujaf-331	267	32	,	,	PUNCT
gujaf-331	267	33	the	the	DET
gujaf-331	267	34	minimum	minimum	ADJ
gujaf-331	267	35	value	value	NOUN
gujaf-331	267	36	of	of	ADP
gujaf-331	267	37	-0.68	-0.68	NOUN
gujaf-331	267	38	indicates	indicate	VERB
gujaf-331	267	39	the	the	DET
gujaf-331	267	40	highest	high	ADJ
gujaf-331	267	41	cash	cash	NOUN
gujaf-331	267	42	out	out	ADP
gujaf-331	267	43	flow	flow	NOUN
gujaf-331	267	44	from	from	ADP
gujaf-331	267	45	operations	operation	NOUN
gujaf-331	267	46	and	and	CCONJ
gujaf-331	267	47	it	it	PRON
gujaf-331	267	48	was	be	AUX
gujaf-331	267	49	reported	report	VERB
gujaf-331	267	50	in	in	ADP
gujaf-331	267	51	2021	2021	NUM
gujaf-331	267	52	by	by	ADP
gujaf-331	267	53	eunisell	eunisell	PROPN
gujaf-331	267	54	interlinked	interlinked	PROPN
gujaf-331	267	55	plc	plc	PROPN
gujaf-331	267	56	,	,	PUNCT
gujaf-331	267	57	maximum	maximum	ADJ
gujaf-331	267	58	value	value	NOUN
gujaf-331	267	59	of	of	ADP
gujaf-331	267	60	7.91	7.91	NUM
gujaf-331	267	61	indicates	indicate	VERB
gujaf-331	267	62	the	the	DET
gujaf-331	267	63	highest	high	ADJ
gujaf-331	267	64	cash	cash	NOUN
gujaf-331	267	65	inflow	inflow	NOUN
gujaf-331	267	66	generated	generate	VERB
gujaf-331	267	67	within	within	ADP
gujaf-331	267	68	the	the	DET
gujaf-331	267	69	period	period	NOUN
gujaf-331	267	70	2021	2021	NUM
gujaf-331	267	71	-	-	SYM
gujaf-331	267	72	2022	2022	NUM
gujaf-331	267	73	as	as	SCONJ
gujaf-331	267	74	reported	report	VERB
gujaf-331	267	75	in	in	ADP
gujaf-331	267	76	2022	2022	NUM
gujaf-331	267	77	by	by	ADP
gujaf-331	267	78	c	c	PROPN
gujaf-331	267	79	&	&	CCONJ
gujaf-331	267	80	i	i	PROPN
gujaf-331	267	81	leasing	leasing	PROPN
gujaf-331	267	82	plc	plc	PROPN
gujaf-331	267	83	,	,	PUNCT
gujaf-331	267	84	the	the	DET
gujaf-331	267	85	standard	standard	ADJ
gujaf-331	267	86	deviation	deviation	NOUN
gujaf-331	267	87	value	value	NOUN
gujaf-331	267	88	of	of	ADP
gujaf-331	267	89	1.30	1.30	NUM
gujaf-331	267	90	shows	show	VERB
gujaf-331	267	91	the	the	DET
gujaf-331	267	92	dispersion	dispersion	NOUN
gujaf-331	267	93	of	of	ADP
gujaf-331	267	94	the	the	DET
gujaf-331	267	95	data	datum	NOUN
gujaf-331	267	96	from	from	ADP
gujaf-331	267	97	the	the	DET
gujaf-331	267	98	mean	mean	NOUN
gujaf-331	267	99	.	.	PUNCT
gujaf-331	268	1	in	in	ADP
gujaf-331	268	2	addition	addition	NOUN
gujaf-331	268	3	,	,	PUNCT
gujaf-331	268	4	the	the	DET
gujaf-331	268	5	mean	mean	ADJ
gujaf-331	268	6	value	value	NOUN
gujaf-331	268	7	of	of	ADP
gujaf-331	268	8	firm	firm	ADJ
gujaf-331	268	9	size	size	NOUN
gujaf-331	268	10	is	be	AUX
gujaf-331	268	11	9.90	9.90	NUM
gujaf-331	268	12	,	,	PUNCT
gujaf-331	268	13	with	with	ADP
gujaf-331	268	14	minimum	minimum	ADJ
gujaf-331	268	15	value	value	NOUN
gujaf-331	268	16	of	of	ADP
gujaf-331	268	17	8.78	8.78	NUM
gujaf-331	268	18	,	,	PUNCT
gujaf-331	268	19	maximum	maximum	ADJ
gujaf-331	268	20	value	value	NOUN
gujaf-331	268	21	of	of	ADP
gujaf-331	268	22	11.08	11.08	NUM
gujaf-331	268	23	and	and	CCONJ
gujaf-331	268	24	standard	standard	ADJ
gujaf-331	268	25	deviation	deviation	NOUN
gujaf-331	268	26	of	of	ADP
gujaf-331	268	27	0.66	0.66	NUM
gujaf-331	268	28	.	.	PUNCT
gujaf-331	269	1	this	this	PRON
gujaf-331	269	2	indicates	indicate	VERB
gujaf-331	269	3	that	that	SCONJ
gujaf-331	269	4	the	the	DET
gujaf-331	269	5	average	average	ADJ
gujaf-331	269	6	firm	firm	ADJ
gujaf-331	269	7	size	size	NOUN
gujaf-331	269	8	for	for	ADP
gujaf-331	269	9	the	the	DET
gujaf-331	269	10	period	period	NOUN
gujaf-331	269	11	between	between	ADP
gujaf-331	269	12	2021	2021	NUM
gujaf-331	269	13	and	and	CCONJ
gujaf-331	269	14	2022	2022	NUM
gujaf-331	269	15	is	be	AUX
gujaf-331	269	16	9.9	9.9	NUM
gujaf-331	269	17	,	,	PUNCT
gujaf-331	269	18	the	the	DET
gujaf-331	269	19	minimum	minimum	ADJ
gujaf-331	269	20	value	value	NOUN
gujaf-331	269	21	of	of	ADP
gujaf-331	269	22	8.78	8.78	NUM
gujaf-331	269	23	indicates	indicate	VERB
gujaf-331	269	24	that	that	SCONJ
gujaf-331	269	25	within	within	ADP
gujaf-331	269	26	the	the	DET
gujaf-331	269	27	period	period	NOUN
gujaf-331	269	28	of	of	ADP
gujaf-331	269	29	the	the	DET
gujaf-331	269	30	study	study	NOUN
gujaf-331	269	31	among	among	ADP
gujaf-331	269	32	the	the	DET
gujaf-331	269	33	sample	sample	NOUN
gujaf-331	269	34	firms	firm	NOUN
gujaf-331	269	35	,	,	PUNCT
gujaf-331	269	36	the	the	DET
gujaf-331	269	37	least	least	ADV
gujaf-331	269	38	firm	firm	ADJ
gujaf-331	269	39	size	size	NOUN
gujaf-331	269	40	was	be	AUX
gujaf-331	269	41	reported	report	VERB
gujaf-331	269	42	by	by	ADP
gujaf-331	269	43	eunisell	eunisell	PROPN
gujaf-331	269	44	interlinked	interlinked	PROPN
gujaf-331	269	45	plc	plc	PROPN
gujaf-331	269	46	in	in	ADP
gujaf-331	269	47	2022	2022	NUM
gujaf-331	269	48	.	.	PUNCT
gujaf-331	270	1	the	the	DET
gujaf-331	270	2	maximum	maximum	ADJ
gujaf-331	270	3	firm	firm	ADJ
gujaf-331	270	4	size	size	NOUN
gujaf-331	270	5	that	that	PRON
gujaf-331	270	6	stood	stand	VERB
gujaf-331	270	7	at	at	ADP
gujaf-331	270	8	11.08	11.08	NUM
gujaf-331	270	9	was	be	AUX
gujaf-331	270	10	reported	report	VERB
gujaf-331	270	11	by	by	ADP
gujaf-331	270	12	transcorp	transcorp	PROPN
gujaf-331	270	13	hotels	hotels	PROPN
gujaf-331	270	14	plc	plc	PROPN
gujaf-331	270	15	in	in	ADP
gujaf-331	270	16	2022	2022	NUM
gujaf-331	270	17	;	;	PUNCT
gujaf-331	270	18	standard	standard	ADJ
gujaf-331	270	19	deviation	deviation	NOUN
gujaf-331	270	20	value	value	NOUN
gujaf-331	270	21	stood	stand	VERB
gujaf-331	270	22	at	at	ADP
gujaf-331	270	23	0.66	0.66	NUM
gujaf-331	270	24	and	and	CCONJ
gujaf-331	270	25	it	it	PRON
gujaf-331	270	26	is	be	AUX
gujaf-331	270	27	lower	low	ADJ
gujaf-331	270	28	than	than	ADP
gujaf-331	270	29	the	the	DET
gujaf-331	270	30	mean	mean	ADJ
gujaf-331	270	31	value	value	NOUN
gujaf-331	270	32	by	by	ADP
gujaf-331	270	33	far	far	ADV
gujaf-331	270	34	,	,	PUNCT
gujaf-331	270	35	this	this	PRON
gujaf-331	270	36	shows	show	VERB
gujaf-331	270	37	the	the	DET
gujaf-331	270	38	data	datum	NOUN
gujaf-331	270	39	is	be	AUX
gujaf-331	270	40	highly	highly	ADV
gujaf-331	270	41	dispersed	disperse	VERB
gujaf-331	270	42	.	.	PUNCT
gujaf-331	271	1	correlation	correlation	NOUN
gujaf-331	271	2	matrix	matrix	NOUN
gujaf-331	271	3	the	the	DET
gujaf-331	271	4	essence	essence	NOUN
gujaf-331	271	5	of	of	ADP
gujaf-331	271	6	correlation	correlation	NOUN
gujaf-331	271	7	result	result	NOUN
gujaf-331	271	8	is	be	AUX
gujaf-331	271	9	to	to	PART
gujaf-331	271	10	test	test	VERB
gujaf-331	271	11	the	the	DET
gujaf-331	271	12	strenght	strenght	NOUN
gujaf-331	271	13	and	and	CCONJ
gujaf-331	271	14	the	the	DET
gujaf-331	271	15	direction	direction	NOUN
gujaf-331	271	16	of	of	ADP
gujaf-331	271	17	the	the	DET
gujaf-331	271	18	relationship	relationship	NOUN
gujaf-331	271	19	between	between	ADP
gujaf-331	271	20	the	the	DET
gujaf-331	271	21	independent	independent	ADJ
gujaf-331	271	22	variable	variable	NOUN
gujaf-331	271	23	and	and	CCONJ
gujaf-331	271	24	the	the	DET
gujaf-331	271	25	dependent	dependent	ADJ
gujaf-331	271	26	variables	variable	NOUN
gujaf-331	271	27	and	and	CCONJ
gujaf-331	271	28	among	among	ADP
gujaf-331	271	29	the	the	DET
gujaf-331	271	30	independent	independent	ADJ
gujaf-331	271	31	variables	variable	NOUN
gujaf-331	271	32	themselves	themselves	PRON
gujaf-331	271	33	and	and	CCONJ
gujaf-331	271	34	to	to	PART
gujaf-331	271	35	see	see	VERB
gujaf-331	271	36	whether	whether	SCONJ
gujaf-331	271	37	there	there	PRON
gujaf-331	271	38	is	be	VERB
gujaf-331	271	39	the	the	DET
gujaf-331	271	40	possibility	possibility	NOUN
gujaf-331	271	41	of	of	ADP
gujaf-331	271	42	multicollinearity	multicollinearity	NOUN
gujaf-331	271	43	among	among	ADP
gujaf-331	271	44	the	the	DET
gujaf-331	271	45	independent	independent	ADJ
gujaf-331	271	46	variables	variable	NOUN
gujaf-331	271	47	.	.	PUNCT
gujaf-331	272	1	gusau	gusau	ADJ
gujaf-331	272	2	journal	journal	PROPN
gujaf-331	272	3	of	of	ADP
gujaf-331	272	4	accounting	accounting	NOUN
gujaf-331	272	5	and	and	CCONJ
gujaf-331	272	6	finance	finance	NOUN
gujaf-331	272	7	,	,	PUNCT
gujaf-331	272	8	vol	vol	NOUN
gujaf-331	272	9	.	.	PROPN
gujaf-331	272	10	5	5	NUM
gujaf-331	272	11	,	,	PUNCT
gujaf-331	272	12	issue	issue	NOUN
gujaf-331	272	13	2	2	NUM
gujaf-331	272	14	,	,	PUNCT
gujaf-331	272	15	october	october	PROPN
gujaf-331	272	16	,	,	PUNCT
gujaf-331	272	17	2024	2024	NUM
gujaf-331	272	18	80	80	NUM
gujaf-331	272	19	table	table	NOUN
gujaf-331	272	20	4.2	4.2	NUM
gujaf-331	272	21	a	a	DET
gujaf-331	272	22	correlation	correlation	NOUN
gujaf-331	272	23	matrix	matrix	NOUN
gujaf-331	272	24	for	for	ADP
gujaf-331	272	25	manufacturing	manufacturing	NOUN
gujaf-331	272	26	firms	firm	NOUN
gujaf-331	272	27	between	between	ADP
gujaf-331	272	28	2021	2021	NUM
gujaf-331	272	29	and	and	CCONJ
gujaf-331	272	30	2023	2023	NUM
gujaf-331	272	31	shp	shp	NOUN
gujaf-331	272	32	eps	eps	PROPN
gujaf-331	272	33	bvps	bvps	PROPN
gujaf-331	272	34	dps	dps	PROPN
gujaf-331	272	35	cfo	cfo	PROPN
gujaf-331	272	36	fz	fz	PROPN
gujaf-331	272	37	shp	shp	PROPN
gujaf-331	272	38	1.0000	1.0000	NUM
gujaf-331	272	39	eps	eps	PROPN
gujaf-331	272	40	0.8593	0.8593	NUM
gujaf-331	272	41	1.0000	1.0000	NUM
gujaf-331	272	42	bvps	bvps	NOUN
gujaf-331	272	43	0.8255	0.8255	NUM
gujaf-331	272	44	0.8212	0.8212	NUM
gujaf-331	272	45	1.0000	1.0000	NUM
gujaf-331	272	46	dps	dps	NOUN
gujaf-331	272	47	0.6081	0.6081	NUM
gujaf-331	272	48	0.6011	0.6011	NUM
gujaf-331	272	49	0.4687	0.4687	NUM
gujaf-331	272	50	1.0000	1.0000	NUM
gujaf-331	272	51	cfo	cfo	NOUN
gujaf-331	272	52	0.7507	0.7507	NUM
gujaf-331	272	53	0.7431	0.7431	NUM
gujaf-331	272	54	0.7846	0.7846	NUM
gujaf-331	272	55	0.3932	0.3932	NUM
gujaf-331	272	56	1.0000	1.0000	NUM
gujaf-331	272	57	fz	fz	VERB
gujaf-331	272	58	0.6746	0.6746	NUM
gujaf-331	272	59	0.6413	0.6413	NUM
gujaf-331	272	60	0.6139	0.6139	NUM
gujaf-331	272	61	0.3807	0.3807	NUM
gujaf-331	272	62	0.6208	0.6208	NUM
gujaf-331	272	63	1.0000	1.0000	NUM
gujaf-331	272	64	source	source	NOUN
gujaf-331	272	65	:	:	PUNCT
gujaf-331	272	66	stata	stata	PROPN
gujaf-331	272	67	output	output	NOUN
gujaf-331	272	68	2024	2024	NUM
gujaf-331	272	69	the	the	DET
gujaf-331	272	70	results	result	NOUN
gujaf-331	272	71	of	of	ADP
gujaf-331	272	72	table	table	NOUN
gujaf-331	272	73	4.2	4.2	NUM
gujaf-331	272	74	a	a	DET
gujaf-331	272	75	above	above	ADJ
gujaf-331	272	76	shows	show	VERB
gujaf-331	272	77	a	a	DET
gujaf-331	272	78	positive	positive	ADJ
gujaf-331	272	79	relationship	relationship	NOUN
gujaf-331	272	80	between	between	ADP
gujaf-331	272	81	all	all	DET
gujaf-331	272	82	the	the	DET
gujaf-331	272	83	independent	independent	ADJ
gujaf-331	272	84	variables	variable	NOUN
gujaf-331	272	85	(	(	PUNCT
gujaf-331	272	86	ivs	ivs	NOUN
gujaf-331	272	87	)	)	PUNCT
gujaf-331	272	88	and	and	CCONJ
gujaf-331	272	89	the	the	DET
gujaf-331	272	90	dependent	dependent	ADJ
gujaf-331	272	91	variable	variable	NOUN
gujaf-331	272	92	(	(	PUNCT
gujaf-331	272	93	dv	dv	PROPN
gujaf-331	272	94	)	)	PUNCT
gujaf-331	272	95	and	and	CCONJ
gujaf-331	272	96	all	all	DET
gujaf-331	272	97	the	the	DET
gujaf-331	272	98	values	value	NOUN
gujaf-331	272	99	are	be	AUX
gujaf-331	272	100	greather	greather	ADJ
gujaf-331	272	101	than	than	ADP
gujaf-331	272	102	0.5	0.5	NUM
gujaf-331	272	103	(	(	PUNCT
gujaf-331	272	104	strong	strong	ADJ
gujaf-331	272	105	correlation	correlation	NOUN
gujaf-331	272	106	)	)	PUNCT
gujaf-331	272	107	.	.	PUNCT
gujaf-331	273	1	among	among	ADP
gujaf-331	273	2	the	the	DET
gujaf-331	273	3	ivs	ivs	NOUN
gujaf-331	273	4	,	,	PUNCT
gujaf-331	273	5	only	only	ADV
gujaf-331	273	6	one	one	NUM
gujaf-331	273	7	correlation	correlation	NOUN
gujaf-331	273	8	is	be	AUX
gujaf-331	273	9	up	up	ADP
gujaf-331	273	10	to	to	PART
gujaf-331	273	11	0.80	0.80	NUM
gujaf-331	273	12	-as	-as	ADP
gujaf-331	273	13	such	such	ADJ
gujaf-331	273	14	we	we	PRON
gujaf-331	273	15	suspect	suspect	VERB
gujaf-331	273	16	collinearity	collinearity	NOUN
gujaf-331	273	17	between	between	ADP
gujaf-331	273	18	the	the	DET
gujaf-331	273	19	ivs	ivs	PROPN
gujaf-331	273	20	(	(	PUNCT
gujaf-331	273	21	gujarati	gujarati	PROPN
gujaf-331	273	22	,	,	PUNCT
gujaf-331	273	23	2009	2009	NUM
gujaf-331	273	24	)	)	PUNCT
gujaf-331	273	25	;	;	PUNCT
gujaf-331	273	26	however	however	ADV
gujaf-331	273	27	,	,	PUNCT
gujaf-331	273	28	this	this	PRON
gujaf-331	273	29	has	have	AUX
gujaf-331	273	30	been	be	AUX
gujaf-331	273	31	proved	prove	VERB
gujaf-331	273	32	contrary	contrary	ADJ
gujaf-331	273	33	by	by	ADP
gujaf-331	273	34	the	the	DET
gujaf-331	273	35	vif	vif	NOUN
gujaf-331	273	36	test	test	NOUN
gujaf-331	273	37	for	for	ADP
gujaf-331	273	38	multicollinearity	multicollinearity	NOUN
gujaf-331	273	39	.	.	PUNCT
gujaf-331	274	1	table	table	NOUN
gujaf-331	274	2	4.2b	4.2b	NUM
gujaf-331	274	3	correlation	correlation	NOUN
gujaf-331	274	4	matrix	matrix	NOUN
gujaf-331	274	5	for	for	ADP
gujaf-331	274	6	listed	list	VERB
gujaf-331	274	7	service	service	NOUN
gujaf-331	274	8	firms	firm	NOUN
gujaf-331	274	9	for	for	ADP
gujaf-331	274	10	the	the	DET
gujaf-331	274	11	period	period	NOUN
gujaf-331	274	12	between	between	ADP
gujaf-331	274	13	2021	2021	NUM
gujaf-331	274	14	and	and	CCONJ
gujaf-331	274	15	2023	2023	NUM
gujaf-331	274	16	shp	shp	NOUN
gujaf-331	274	17	eps	eps	PROPN
gujaf-331	274	18	bvps	bvps	PROPN
gujaf-331	274	19	dps	dps	PROPN
gujaf-331	274	20	cfo	cfo	PROPN
gujaf-331	274	21	fz	fz	PROPN
gujaf-331	274	22	shp	shp	PROPN
gujaf-331	274	23	1.0000	1.0000	NUM
gujaf-331	274	24	eps	eps	PROPN
gujaf-331	274	25	0.2234	0.2234	NUM
gujaf-331	274	26	1.0000	1.0000	NUM
gujaf-331	274	27	bvps	bvps	NOUN
gujaf-331	274	28	0.5502	0.5502	NUM
gujaf-331	274	29	-0.0956	-0.0956	NOUN
gujaf-331	274	30	1.0000	1.0000	NUM
gujaf-331	274	31	dps	dps	NOUN
gujaf-331	274	32	0.3384	0.3384	NUM
gujaf-331	274	33	0.3432	0.3432	NUM
gujaf-331	274	34	0.1825	0.1825	NUM
gujaf-331	274	35	1.0000	1.0000	NUM
gujaf-331	274	36	cfo	cfo	NOUN
gujaf-331	274	37	0.4290	0.4290	NUM
gujaf-331	274	38	0.1319	0.1319	NUM
gujaf-331	274	39	0.1829	0.1829	NUM
gujaf-331	274	40	0.1109	0.1109	NUM
gujaf-331	274	41	1.0000	1.0000	NUM
gujaf-331	274	42	fz	fz	VERB
gujaf-331	274	43	0.5290	0.5290	NUM
gujaf-331	274	44	-0.2413	-0.2413	NOUN
gujaf-331	275	1	0.5452	0.5452	NUM
gujaf-331	275	2	0.2236	0.2236	NUM
gujaf-331	275	3	0.3879	0.3879	NUM
gujaf-331	275	4	1.0000	1.0000	NUM
gujaf-331	275	5	source	source	NOUN
gujaf-331	275	6	:	:	PUNCT
gujaf-331	275	7	stata	stata	PROPN
gujaf-331	275	8	output	output	NOUN
gujaf-331	275	9	2024	2024	NUM
gujaf-331	275	10	the	the	DET
gujaf-331	275	11	results	result	NOUN
gujaf-331	275	12	of	of	ADP
gujaf-331	275	13	table	table	NOUN
gujaf-331	275	14	4.2d	4.2d	PROPN
gujaf-331	275	15	above	above	ADV
gujaf-331	275	16	shows	show	VERB
gujaf-331	275	17	a	a	DET
gujaf-331	275	18	positive	positive	ADJ
gujaf-331	275	19	relationship	relationship	NOUN
gujaf-331	275	20	between	between	ADP
gujaf-331	275	21	the	the	DET
gujaf-331	275	22	ivs	ivs	PROPN
gujaf-331	275	23	and	and	CCONJ
gujaf-331	275	24	the	the	DET
gujaf-331	275	25	dv	dv	PROPN
gujaf-331	275	26	.	.	PUNCT
gujaf-331	276	1	however	however	ADV
gujaf-331	276	2	,	,	PUNCT
gujaf-331	276	3	the	the	DET
gujaf-331	276	4	correlations	correlation	NOUN
gujaf-331	276	5	are	be	AUX
gujaf-331	276	6	weak	weak	ADJ
gujaf-331	276	7	with	with	ADP
gujaf-331	276	8	the	the	DET
gujaf-331	276	9	exception	exception	NOUN
gujaf-331	276	10	of	of	ADP
gujaf-331	276	11	correlation	correlation	NOUN
gujaf-331	276	12	between	between	ADP
gujaf-331	276	13	the	the	DET
gujaf-331	276	14	dv	dv	PROPN
gujaf-331	276	15	and	and	CCONJ
gujaf-331	276	16	book	book	NOUN
gujaf-331	276	17	value	value	NOUN
gujaf-331	276	18	per	per	ADP
gujaf-331	276	19	share	share	NOUN
gujaf-331	276	20	in	in	ADP
gujaf-331	276	21	addition	addition	NOUN
gujaf-331	276	22	to	to	ADP
gujaf-331	276	23	correlation	correlation	NOUN
gujaf-331	276	24	between	between	ADP
gujaf-331	276	25	the	the	DET
gujaf-331	276	26	dv	dv	PROPN
gujaf-331	276	27	and	and	CCONJ
gujaf-331	276	28	the	the	DET
gujaf-331	276	29	firm	firm	ADJ
gujaf-331	276	30	size	size	NOUN
gujaf-331	276	31	.	.	PUNCT
gujaf-331	277	1	among	among	ADP
gujaf-331	277	2	the	the	DET
gujaf-331	277	3	ivs	ivs	NOUN
gujaf-331	277	4	,	,	PUNCT
gujaf-331	277	5	none	none	NOUN
gujaf-331	277	6	of	of	ADP
gujaf-331	277	7	the	the	DET
gujaf-331	277	8	correlation	correlation	NOUN
gujaf-331	277	9	values	value	NOUN
gujaf-331	277	10	is	be	AUX
gujaf-331	277	11	up	up	ADP
gujaf-331	277	12	to	to	PART
gujaf-331	277	13	0.80	0.80	NUM
gujaf-331	277	14	-as	-as	ADP
gujaf-331	277	15	such	such	ADJ
gujaf-331	277	16	we	we	PRON
gujaf-331	277	17	do	do	AUX
gujaf-331	277	18	not	not	PART
gujaf-331	277	19	suspect	suspect	VERB
gujaf-331	277	20	multicolliearity	multicolliearity	NOUN
gujaf-331	277	21	between	between	ADP
gujaf-331	277	22	the	the	DET
gujaf-331	277	23	ivs	ivs	PROPN
gujaf-331	277	24	as	as	SCONJ
gujaf-331	277	25	stated	state	VERB
gujaf-331	277	26	by	by	ADP
gujaf-331	277	27	(	(	PUNCT
gujaf-331	277	28	gujarati	gujarati	PROPN
gujaf-331	277	29	,	,	PUNCT
gujaf-331	277	30	2009	2009	NUM
gujaf-331	277	31	)	)	PUNCT
gujaf-331	277	32	.	.	PUNCT
gujaf-331	278	1	multicollinearity	multicollinearity	NOUN
gujaf-331	278	2	result	result	VERB
gujaf-331	278	3	the	the	DET
gujaf-331	278	4	result	result	NOUN
gujaf-331	278	5	of	of	ADP
gujaf-331	278	6	the	the	DET
gujaf-331	278	7	multicollinearity	multicollinearity	NOUN
gujaf-331	278	8	is	be	AUX
gujaf-331	278	9	as	as	SCONJ
gujaf-331	278	10	presented	present	VERB
gujaf-331	278	11	below	below	ADV
gujaf-331	278	12	:	:	PUNCT
gujaf-331	278	13	the	the	DET
gujaf-331	278	14	below	below	ADP
gujaf-331	278	15	tables	table	NOUN
gujaf-331	278	16	present	present	VERB
gujaf-331	278	17	the	the	DET
gujaf-331	278	18	results	result	NOUN
gujaf-331	278	19	of	of	ADP
gujaf-331	278	20	the	the	DET
gujaf-331	278	21	variance	variance	NOUN
gujaf-331	278	22	inflation	inflation	NOUN
gujaf-331	278	23	factor	factor	NOUN
gujaf-331	278	24	(	(	PUNCT
gujaf-331	278	25	vif	vif	PROPN
gujaf-331	278	26	)	)	PUNCT
gujaf-331	278	27	for	for	ADP
gujaf-331	278	28	multicollinearity	multicollinearity	NOUN
gujaf-331	278	29	test	test	NOUN
gujaf-331	278	30	.	.	PUNCT
gujaf-331	279	1	gusau	gusau	ADJ
gujaf-331	279	2	journal	journal	PROPN
gujaf-331	279	3	of	of	ADP
gujaf-331	279	4	accounting	accounting	NOUN
gujaf-331	279	5	and	and	CCONJ
gujaf-331	279	6	finance	finance	NOUN
gujaf-331	279	7	,	,	PUNCT
gujaf-331	279	8	vol	vol	NOUN
gujaf-331	279	9	.	.	PROPN
gujaf-331	279	10	5	5	NUM
gujaf-331	279	11	,	,	PUNCT
gujaf-331	279	12	issue	issue	NOUN
gujaf-331	279	13	2	2	NUM
gujaf-331	279	14	,	,	PUNCT
gujaf-331	279	15	october	october	PROPN
gujaf-331	279	16	,	,	PUNCT
gujaf-331	279	17	2024	2024	NUM
gujaf-331	279	18	81	81	NUM
gujaf-331	279	19	table	table	NOUN
gujaf-331	279	20	4.3a	4.3a	NUM
gujaf-331	279	21	multicollinearity	multicollinearity	NOUN
gujaf-331	279	22	test	test	NOUN
gujaf-331	279	23	result	result	NOUN
gujaf-331	279	24	for	for	ADP
gujaf-331	279	25	manufacturing	manufacturing	NOUN
gujaf-331	279	26	firms	firm	NOUN
gujaf-331	279	27	’	’	PART
gujaf-331	279	28	data	datum	NOUN
gujaf-331	279	29	between	between	ADP
gujaf-331	279	30	2021	2021	NUM
gujaf-331	279	31	and	and	CCONJ
gujaf-331	279	32	2023	2023	NUM
gujaf-331	279	33	variables	variable	NOUN
gujaf-331	279	34	vif	vif	NOUN
gujaf-331	279	35	1	1	NUM
gujaf-331	279	36	/	/	SYM
gujaf-331	279	37	vif	vif	NOUN
gujaf-331	279	38	cfo	cfo	VERB
gujaf-331	279	39	7.52	7.52	NUM
gujaf-331	279	40	0.133062	0.133062	NUM
gujaf-331	279	41	dps	dps	NOUN
gujaf-331	279	42	6.65	6.65	NUM
gujaf-331	279	43	0.150475	0.150475	NUM
gujaf-331	279	44	bvps	bvps	PROPN
gujaf-331	279	45	6.44	6.44	NUM
gujaf-331	279	46	0.155168	0.155168	NUM
gujaf-331	279	47	eps	eps	ADP
gujaf-331	279	48	6.28	6.28	NUM
gujaf-331	279	49	0.159137	0.159137	NUM
gujaf-331	279	50	fz	fz	VERB
gujaf-331	279	51	2.29	2.29	NUM
gujaf-331	279	52	0.776374	0.776374	NUM
gujaf-331	279	53	mean	mean	NOUN
gujaf-331	279	54	vif	vif	NOUN
gujaf-331	279	55	6.64	6.64	NUM
gujaf-331	279	56	source	source	NOUN
gujaf-331	279	57	:	:	PUNCT
gujaf-331	279	58	stata	stata	PROPN
gujaf-331	279	59	output	output	NOUN
gujaf-331	279	60	2024	2024	NUM
gujaf-331	279	61	the	the	DET
gujaf-331	279	62	multicollinearity	multicollinearity	NOUN
gujaf-331	279	63	test	test	NOUN
gujaf-331	279	64	result	result	NOUN
gujaf-331	279	65	as	as	ADP
gujaf-331	279	66	per	per	ADP
gujaf-331	279	67	table	table	NOUN
gujaf-331	279	68	4.3a	4.3a	NUM
gujaf-331	279	69	above	above	ADV
gujaf-331	279	70	shows	show	VERB
gujaf-331	279	71	a	a	DET
gujaf-331	279	72	mean	mean	ADJ
gujaf-331	279	73	value	value	NOUN
gujaf-331	279	74	of	of	ADP
gujaf-331	279	75	5.64	5.64	NUM
gujaf-331	279	76	and	and	CCONJ
gujaf-331	279	77	that	that	SCONJ
gujaf-331	279	78	for	for	ADP
gujaf-331	279	79	all	all	DET
gujaf-331	279	80	the	the	DET
gujaf-331	279	81	independent	independent	ADJ
gujaf-331	279	82	variables	variable	NOUN
gujaf-331	279	83	,	,	PUNCT
gujaf-331	279	84	the	the	DET
gujaf-331	279	85	variance	variance	NOUN
gujaf-331	279	86	inflation	inflation	NOUN
gujaf-331	279	87	factors	factor	NOUN
gujaf-331	279	88	are	be	AUX
gujaf-331	279	89	greater	great	ADJ
gujaf-331	279	90	than	than	ADP
gujaf-331	279	91	1	1	NUM
gujaf-331	279	92	but	but	CCONJ
gujaf-331	279	93	less	less	ADJ
gujaf-331	279	94	than	than	ADP
gujaf-331	279	95	10	10	NUM
gujaf-331	279	96	-this	-this	NOUN
gujaf-331	279	97	indicate	indicate	VERB
gujaf-331	279	98	absence	absence	NOUN
gujaf-331	279	99	of	of	ADP
gujaf-331	279	100	multicollinearity	multicollinearity	NOUN
gujaf-331	279	101	among	among	ADP
gujaf-331	279	102	the	the	DET
gujaf-331	279	103	independent	independent	ADJ
gujaf-331	279	104	variables	variable	NOUN
gujaf-331	279	105	,	,	PUNCT
gujaf-331	279	106	this	this	PRON
gujaf-331	279	107	is	be	AUX
gujaf-331	279	108	further	far	ADV
gujaf-331	279	109	supported	support	VERB
gujaf-331	279	110	by	by	ADP
gujaf-331	279	111	the	the	DET
gujaf-331	279	112	values	value	NOUN
gujaf-331	279	113	of	of	ADP
gujaf-331	279	114	the	the	DET
gujaf-331	279	115	1	1	NUM
gujaf-331	279	116	/	/	SYM
gujaf-331	279	117	vif	vif	NOUN
gujaf-331	279	118	,	,	PUNCT
gujaf-331	279	119	as	as	SCONJ
gujaf-331	279	120	they	they	PRON
gujaf-331	279	121	are	be	AUX
gujaf-331	279	122	all	all	ADV
gujaf-331	279	123	greater	great	ADJ
gujaf-331	279	124	than	than	ADP
gujaf-331	279	125	10	10	NUM
gujaf-331	279	126	%	%	NOUN
gujaf-331	279	127	but	but	CCONJ
gujaf-331	279	128	less	less	ADJ
gujaf-331	279	129	than	than	ADP
gujaf-331	279	130	100	100	NUM
gujaf-331	279	131	%	%	NOUN
gujaf-331	279	132	(	(	PUNCT
gujaf-331	279	133	gujarati	gujarati	PROPN
gujaf-331	279	134	,	,	PUNCT
gujaf-331	279	135	2009	2009	NUM
gujaf-331	279	136	)	)	PUNCT
gujaf-331	279	137	.	.	PUNCT
gujaf-331	280	1	table	table	NOUN
gujaf-331	280	2	4.3b	4.3b	NUM
gujaf-331	280	3	multicollinearity	multicollinearity	NOUN
gujaf-331	280	4	test	test	NOUN
gujaf-331	280	5	result	result	NOUN
gujaf-331	280	6	for	for	ADP
gujaf-331	280	7	listed	list	VERB
gujaf-331	280	8	service	service	NOUN
gujaf-331	280	9	firms	firm	NOUN
gujaf-331	280	10	’	’	PART
gujaf-331	280	11	data	datum	NOUN
gujaf-331	280	12	-2021	-2021	NOUN
gujaf-331	280	13	2023	2023	NUM
gujaf-331	280	14	variables	variable	NOUN
gujaf-331	280	15	vif	vif	NOUN
gujaf-331	280	16	1	1	NUM
gujaf-331	280	17	/	/	SYM
gujaf-331	280	18	vif	vif	PROPN
gujaf-331	280	19	cfo	cfo	VERB
gujaf-331	280	20	1.93	1.93	NUM
gujaf-331	280	21	0.519392	0.519392	NUM
gujaf-331	280	22	dps	dps	NOUN
gujaf-331	280	23	1.43	1.43	NUM
gujaf-331	280	24	0.697399	0.697399	NUM
gujaf-331	280	25	bvps	bvps	NOUN
gujaf-331	280	26	1.39	1.39	NUM
gujaf-331	280	27	0.720664	0.720664	NUM
gujaf-331	280	28	eps	eps	PROPN
gujaf-331	280	29	1.29	1.29	NUM
gujaf-331	280	30	0.773688	0.773688	NUM
gujaf-331	280	31	fz	fz	VERB
gujaf-331	280	32	1.27	1.27	NUM
gujaf-331	280	33	0.787580	0.787580	NUM
gujaf-331	280	34	mean	mean	NOUN
gujaf-331	280	35	vif	vif	PROPN
gujaf-331	280	36	1.46	1.46	NUM
gujaf-331	280	37	source	source	NOUN
gujaf-331	280	38	:	:	PUNCT
gujaf-331	280	39	stata	stata	PROPN
gujaf-331	280	40	output	output	NOUN
gujaf-331	280	41	2024	2024	NUM
gujaf-331	280	42	the	the	DET
gujaf-331	280	43	multicollinearity	multicollinearity	NOUN
gujaf-331	280	44	test	test	NOUN
gujaf-331	280	45	result	result	NOUN
gujaf-331	280	46	as	as	SCONJ
gujaf-331	280	47	per	per	ADP
gujaf-331	280	48	table	table	NOUN
gujaf-331	280	49	4.3b	4.3b	PROPN
gujaf-331	280	50	above	above	ADV
gujaf-331	280	51	shows	show	VERB
gujaf-331	280	52	a	a	DET
gujaf-331	280	53	mean	mean	ADJ
gujaf-331	280	54	value	value	NOUN
gujaf-331	280	55	of	of	ADP
gujaf-331	280	56	3.56	3.56	NUM
gujaf-331	280	57	and	and	CCONJ
gujaf-331	280	58	that	that	SCONJ
gujaf-331	280	59	all	all	DET
gujaf-331	280	60	the	the	DET
gujaf-331	280	61	independent	independent	ADJ
gujaf-331	280	62	variables	variable	NOUN
gujaf-331	280	63	have	have	VERB
gujaf-331	280	64	variance	variance	NOUN
gujaf-331	280	65	inflation	inflation	NOUN
gujaf-331	280	66	factors	factor	NOUN
gujaf-331	280	67	that	that	PRON
gujaf-331	280	68	are	be	AUX
gujaf-331	280	69	greater	great	ADJ
gujaf-331	280	70	than	than	ADP
gujaf-331	280	71	1	1	NUM
gujaf-331	280	72	but	but	CCONJ
gujaf-331	280	73	less	less	ADJ
gujaf-331	280	74	than	than	ADP
gujaf-331	280	75	10	10	NUM
gujaf-331	280	76	this	this	PRON
gujaf-331	280	77	indicate	indicate	VERB
gujaf-331	280	78	absence	absence	NOUN
gujaf-331	280	79	of	of	ADP
gujaf-331	280	80	multicollinearity	multicollinearity	NOUN
gujaf-331	280	81	among	among	ADP
gujaf-331	280	82	the	the	DET
gujaf-331	280	83	ivs	ivs	PROPN
gujaf-331	280	84	(	(	PUNCT
gujaf-331	280	85	gujarati	gujarati	PROPN
gujaf-331	280	86	,	,	PUNCT
gujaf-331	280	87	2009	2009	NUM
gujaf-331	280	88	)	)	PUNCT
gujaf-331	280	89	.	.	PUNCT
gujaf-331	281	1	heteroskedasticity	heteroskedasticity	NOUN
gujaf-331	281	2	result	result	VERB
gujaf-331	281	3	the	the	DET
gujaf-331	281	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-331	281	5	test	test	NOUN
gujaf-331	281	6	result	result	NOUN
gujaf-331	281	7	for	for	ADP
gujaf-331	281	8	manufacturing	manufacturing	NOUN
gujaf-331	281	9	firms	firm	NOUN
gujaf-331	281	10	showed	show	VERB
gujaf-331	281	11	a	a	DET
gujaf-331	281	12	chi2	chi2	NOUN
gujaf-331	281	13	value	value	NOUN
gujaf-331	281	14	of	of	ADP
gujaf-331	281	15	0.69	0.69	NUM
gujaf-331	281	16	with	with	ADP
gujaf-331	281	17	a	a	DET
gujaf-331	281	18	p.	p.	NOUN
gujaf-331	281	19	value	value	NOUN
gujaf-331	281	20	of	of	ADP
gujaf-331	281	21	0.4072	0.4072	NUM
gujaf-331	281	22	;	;	PUNCT
gujaf-331	281	23	while	while	SCONJ
gujaf-331	281	24	for	for	ADP
gujaf-331	281	25	the	the	DET
gujaf-331	281	26	listed	list	VERB
gujaf-331	281	27	service	service	NOUN
gujaf-331	281	28	firms	firm	NOUN
gujaf-331	281	29	,	,	PUNCT
gujaf-331	281	30	the	the	DET
gujaf-331	281	31	result	result	NOUN
gujaf-331	281	32	provided	provide	VERB
gujaf-331	281	33	a	a	DET
gujaf-331	281	34	chi2	chi2	NOUN
gujaf-331	281	35	value	value	NOUN
gujaf-331	281	36	of	of	ADP
gujaf-331	281	37	13.84	13.84	NUM
gujaf-331	281	38	and	and	CCONJ
gujaf-331	281	39	probability	probability	NOUN
gujaf-331	281	40	value	value	NOUN
gujaf-331	281	41	of	of	ADP
gujaf-331	281	42	0.0002	0.0002	NUM
gujaf-331	281	43	,	,	PUNCT
gujaf-331	281	44	this	this	PRON
gujaf-331	281	45	shows	show	VERB
gujaf-331	281	46	absence	absence	NOUN
gujaf-331	281	47	of	of	ADP
gujaf-331	281	48	heteroskedasticity	heteroskedasticity	NOUN
gujaf-331	281	49	in	in	ADP
gujaf-331	281	50	the	the	DET
gujaf-331	281	51	data	datum	NOUN
gujaf-331	281	52	of	of	ADP
gujaf-331	281	53	manufacturing	manufacturing	NOUN
gujaf-331	281	54	firms	firm	NOUN
gujaf-331	281	55	and	and	CCONJ
gujaf-331	281	56	the	the	DET
gujaf-331	281	57	absence	absence	NOUN
gujaf-331	281	58	of	of	ADP
gujaf-331	281	59	homoscedasticity	homoscedasticity	NOUN
gujaf-331	281	60	in	in	ADP
gujaf-331	281	61	the	the	DET
gujaf-331	281	62	data	datum	NOUN
gujaf-331	281	63	of	of	ADP
gujaf-331	281	64	financial	financial	ADJ
gujaf-331	281	65	service	service	NOUN
gujaf-331	281	66	firms	firm	NOUN
gujaf-331	281	67	(	(	PUNCT
gujaf-331	281	68	gujarati	gujarati	PROPN
gujaf-331	281	69	,	,	PUNCT
gujaf-331	281	70	2009	2009	NUM
gujaf-331	281	71	)	)	PUNCT
gujaf-331	281	72	.	.	PUNCT
gujaf-331	282	1	regression	regression	NOUN
gujaf-331	282	2	result	result	NOUN
gujaf-331	282	3	table	table	NOUN
gujaf-331	282	4	the	the	DET
gujaf-331	282	5	regression	regression	NOUN
gujaf-331	282	6	result	result	NOUN
gujaf-331	282	7	reported	report	VERB
gujaf-331	282	8	by	by	ADP
gujaf-331	282	9	the	the	DET
gujaf-331	282	10	study	study	NOUN
gujaf-331	282	11	is	be	AUX
gujaf-331	282	12	as	as	ADP
gujaf-331	282	13	per	per	ADP
gujaf-331	282	14	the	the	DET
gujaf-331	282	15	below	below	ADJ
gujaf-331	282	16	tables	table	NOUN
gujaf-331	282	17	:	:	PUNCT
gujaf-331	282	18	gusau	gusau	ADJ
gujaf-331	282	19	journal	journal	NOUN
gujaf-331	282	20	of	of	ADP
gujaf-331	282	21	accounting	accounting	NOUN
gujaf-331	282	22	and	and	CCONJ
gujaf-331	282	23	finance	finance	NOUN
gujaf-331	282	24	,	,	PUNCT
gujaf-331	282	25	vol	vol	NOUN
gujaf-331	282	26	.	.	PROPN
gujaf-331	282	27	5	5	NUM
gujaf-331	282	28	,	,	PUNCT
gujaf-331	282	29	issue	issue	NOUN
gujaf-331	282	30	2	2	NUM
gujaf-331	282	31	,	,	PUNCT
gujaf-331	282	32	october	october	PROPN
gujaf-331	282	33	,	,	PUNCT
gujaf-331	282	34	2024	2024	NUM
gujaf-331	282	35	82	82	NUM
gujaf-331	282	36	table	table	NOUN
gujaf-331	282	37	4.4a	4.4a	NOUN
gujaf-331	282	38	:	:	PUNCT
gujaf-331	282	39	regression	regression	NOUN
gujaf-331	282	40	result	result	NOUN
gujaf-331	282	41	of	of	ADP
gujaf-331	282	42	listed	list	VERB
gujaf-331	282	43	manufacturing	manufacturing	NOUN
gujaf-331	282	44	firms	firm	NOUN
gujaf-331	282	45	between	between	ADP
gujaf-331	282	46	2021	2021	NUM
gujaf-331	282	47	and	and	CCONJ
gujaf-331	282	48	2023	2023	NUM
gujaf-331	282	49	variables	variable	NOUN
gujaf-331	282	50	coefficient	coefficient	VERB
gujaf-331	282	51	z	z	NOUN
gujaf-331	282	52	-	-	PUNCT
gujaf-331	282	53	value	value	NOUN
gujaf-331	282	54	p	p	X
gujaf-331	282	55	>	>	X
gujaf-331	282	56	(	(	PUNCT
gujaf-331	282	57	z	z	NOUN
gujaf-331	282	58	)	)	PUNCT
gujaf-331	282	59	eps	ep	VERB
gujaf-331	282	60	0.1387575	0.1387575	NUM
gujaf-331	282	61	3.15	3.15	NUM
gujaf-331	282	62	0.002	0.002	NUM
gujaf-331	282	63	bps	bps	NOUN
gujaf-331	282	64	0.1770789	0.1770789	NUM
gujaf-331	282	65	3.46	3.46	NUM
gujaf-331	282	66	0.001	0.001	NUM
gujaf-331	282	67	dps	dps	NOUN
gujaf-331	282	68	0.1639961	0.1639961	NUM
gujaf-331	282	69	2.94	2.94	NUM
gujaf-331	282	70	0.003	0.003	NUM
gujaf-331	282	71	cfo	cfo	NOUN
gujaf-331	282	72	0.0512424	0.0512424	NUM
gujaf-331	282	73	1.63	1.63	NUM
gujaf-331	282	74	0.103	0.103	NUM
gujaf-331	282	75	fz	fz	VERB
gujaf-331	282	76	0.1553005	0.1553005	NUM
gujaf-331	282	77	2.37	2.37	NUM
gujaf-331	282	78	0.018	0.018	NUM
gujaf-331	282	79	cons	con	NOUN
gujaf-331	282	80	-0.9654629	-0.9654629	X
gujaf-331	282	81	-1.43	-1.43	NUM
gujaf-331	282	82	0.154	0.154	NUM
gujaf-331	282	83	r.	r.	PROPN
gujaf-331	282	84	squared	square	VERB
gujaf-331	282	85	0.8157	0.8157	NUM
gujaf-331	282	86	0.0000	0.0000	NUM
gujaf-331	282	87	source	source	NOUN
gujaf-331	282	88	:	:	PUNCT
gujaf-331	282	89	stata	stata	VERB
gujaf-331	282	90	output	output	NOUN
gujaf-331	282	91	2024	2024	NUM
gujaf-331	282	92	from	from	ADP
gujaf-331	282	93	the	the	DET
gujaf-331	282	94	above	above	ADJ
gujaf-331	282	95	table	table	NOUN
gujaf-331	282	96	,	,	PUNCT
gujaf-331	282	97	the	the	DET
gujaf-331	282	98	fixed	fix	VERB
gujaf-331	282	99	effect	effect	NOUN
gujaf-331	282	100	regression	regression	NOUN
gujaf-331	282	101	results	result	NOUN
gujaf-331	282	102	showed	show	VERB
gujaf-331	282	103	rsquared	rsquared	ADJ
gujaf-331	282	104	value	value	NOUN
gujaf-331	282	105	of	of	ADP
gujaf-331	282	106	0.8157	0.8157	NUM
gujaf-331	282	107	with	with	ADP
gujaf-331	282	108	probability	probability	NOUN
gujaf-331	282	109	value	value	NOUN
gujaf-331	282	110	of	of	ADP
gujaf-331	282	111	0.000	0.000	NUM
gujaf-331	282	112	,	,	PUNCT
gujaf-331	282	113	this	this	PRON
gujaf-331	282	114	indicates	indicate	VERB
gujaf-331	282	115	that	that	SCONJ
gujaf-331	282	116	all	all	DET
gujaf-331	282	117	the	the	DET
gujaf-331	282	118	independent	independent	ADJ
gujaf-331	282	119	variables	variable	NOUN
gujaf-331	282	120	jointly	jointly	ADV
gujaf-331	282	121	explain	explain	VERB
gujaf-331	282	122	the	the	DET
gujaf-331	282	123	dependent	dependent	ADJ
gujaf-331	282	124	variable	variable	NOUN
gujaf-331	282	125	to	to	ADP
gujaf-331	282	126	the	the	DET
gujaf-331	282	127	tune	tune	NOUN
gujaf-331	282	128	of	of	ADP
gujaf-331	282	129	81.57	81.57	NUM
gujaf-331	282	130	%	%	NOUN
gujaf-331	282	131	at	at	ADP
gujaf-331	282	132	1	1	NUM
gujaf-331	282	133	%	%	NOUN
gujaf-331	282	134	level	level	NOUN
gujaf-331	282	135	of	of	ADP
gujaf-331	282	136	significance	significance	NOUN
gujaf-331	282	137	.	.	PUNCT
gujaf-331	283	1	the	the	DET
gujaf-331	283	2	individual	individual	ADJ
gujaf-331	283	3	results	result	NOUN
gujaf-331	283	4	are	be	AUX
gujaf-331	283	5	as	as	ADP
gujaf-331	283	6	reported	report	VERB
gujaf-331	283	7	hereunder	hereunder	NOUN
gujaf-331	283	8	.	.	PUNCT
gujaf-331	284	1	it	it	PRON
gujaf-331	284	2	can	can	AUX
gujaf-331	284	3	be	be	AUX
gujaf-331	284	4	seen	see	VERB
gujaf-331	284	5	that	that	SCONJ
gujaf-331	284	6	the	the	DET
gujaf-331	284	7	coefficient	coefficient	NOUN
gujaf-331	284	8	of	of	ADP
gujaf-331	284	9	earnings	earning	NOUN
gujaf-331	284	10	per	per	ADP
gujaf-331	284	11	share	share	NOUN
gujaf-331	284	12	is	be	AUX
gujaf-331	284	13	0.14	0.14	NUM
gujaf-331	284	14	with	with	ADP
gujaf-331	284	15	a	a	DET
gujaf-331	284	16	probability	probability	NOUN
gujaf-331	284	17	value	value	NOUN
gujaf-331	284	18	of	of	ADP
gujaf-331	284	19	0.002	0.002	NUM
gujaf-331	284	20	this	this	PRON
gujaf-331	284	21	indicates	indicate	VERB
gujaf-331	284	22	a	a	DET
gujaf-331	284	23	positive	positive	ADJ
gujaf-331	284	24	and	and	CCONJ
gujaf-331	284	25	significant	significant	ADJ
gujaf-331	284	26	relationship	relationship	NOUN
gujaf-331	284	27	between	between	ADP
gujaf-331	284	28	earnings	earning	NOUN
gujaf-331	284	29	per	per	ADP
gujaf-331	284	30	share	share	NOUN
gujaf-331	284	31	and	and	CCONJ
gujaf-331	284	32	share	share	VERB
gujaf-331	284	33	prices	price	NOUN
gujaf-331	284	34	at	at	ADP
gujaf-331	284	35	1	1	NUM
gujaf-331	284	36	%	%	NOUN
gujaf-331	284	37	level	level	NOUN
gujaf-331	284	38	of	of	ADP
gujaf-331	284	39	significance	significance	NOUN
gujaf-331	284	40	among	among	ADP
gujaf-331	284	41	the	the	DET
gujaf-331	284	42	listed	list	VERB
gujaf-331	284	43	manufacturing	manufacturing	NOUN
gujaf-331	284	44	firms	firm	NOUN
gujaf-331	284	45	in	in	ADP
gujaf-331	284	46	nigeria	nigeria	PRON
gujaf-331	284	47	between	between	ADP
gujaf-331	284	48	2021	2021	NUM
gujaf-331	284	49	and	and	CCONJ
gujaf-331	284	50	2022	2022	NUM
gujaf-331	284	51	,	,	PUNCT
gujaf-331	284	52	this	this	PRON
gujaf-331	284	53	indicates	indicate	VERB
gujaf-331	284	54	that	that	SCONJ
gujaf-331	284	55	for	for	ADP
gujaf-331	284	56	every	every	DET
gujaf-331	284	57	one	one	NUM
gujaf-331	284	58	-naira	-naira	NOUN
gujaf-331	284	59	increase	increase	NOUN
gujaf-331	284	60	in	in	ADP
gujaf-331	284	61	earnings	earning	NOUN
gujaf-331	284	62	per	per	ADP
gujaf-331	284	63	share	share	NOUN
gujaf-331	284	64	,	,	PUNCT
gujaf-331	284	65	share	share	NOUN
gujaf-331	284	66	price	price	NOUN
gujaf-331	284	67	will	will	AUX
gujaf-331	284	68	increase	increase	VERB
gujaf-331	284	69	by	by	ADP
gujaf-331	284	70	0.14	0.14	NUM
gujaf-331	284	71	naira	naira	NOUN
gujaf-331	284	72	this	this	PRON
gujaf-331	284	73	is	be	AUX
gujaf-331	284	74	in	in	ADP
gujaf-331	284	75	line	line	NOUN
gujaf-331	284	76	with	with	ADP
gujaf-331	284	77	the	the	DET
gujaf-331	284	78	findings	finding	NOUN
gujaf-331	284	79	of	of	ADP
gujaf-331	284	80	otiedhe	otiedhe	NOUN
gujaf-331	284	81	and	and	CCONJ
gujaf-331	284	82	jeroh	jeroh	NOUN
gujaf-331	284	83	(	(	PUNCT
gujaf-331	284	84	2022	2022	NUM
gujaf-331	284	85	)	)	PUNCT
gujaf-331	284	86	,	,	PUNCT
gujaf-331	284	87	felix	felix	NOUN
gujaf-331	284	88	(	(	PUNCT
gujaf-331	284	89	2022	2022	NUM
gujaf-331	284	90	)	)	PUNCT
gujaf-331	284	91	and	and	CCONJ
gujaf-331	284	92	mashoka	mashoka	ADJ
gujaf-331	284	93	(	(	PUNCT
gujaf-331	284	94	2022	2022	NUM
gujaf-331	284	95	)	)	PUNCT
gujaf-331	284	96	.	.	PUNCT
gujaf-331	285	1	more	more	ADV
gujaf-331	285	2	so	so	ADV
gujaf-331	285	3	,	,	PUNCT
gujaf-331	285	4	the	the	DET
gujaf-331	285	5	coefficient	coefficient	NOUN
gujaf-331	285	6	of	of	ADP
gujaf-331	285	7	book	book	NOUN
gujaf-331	285	8	value	value	NOUN
gujaf-331	285	9	of	of	ADP
gujaf-331	285	10	equity	equity	NOUN
gujaf-331	285	11	per	per	ADP
gujaf-331	285	12	share	share	NOUN
gujaf-331	285	13	is	be	AUX
gujaf-331	285	14	0.18	0.18	NUM
gujaf-331	285	15	with	with	ADP
gujaf-331	285	16	a	a	DET
gujaf-331	285	17	probability	probability	NOUN
gujaf-331	285	18	value	value	NOUN
gujaf-331	285	19	of	of	ADP
gujaf-331	285	20	0.001	0.001	NUM
gujaf-331	285	21	this	this	PRON
gujaf-331	285	22	indicates	indicate	VERB
gujaf-331	285	23	a	a	DET
gujaf-331	285	24	positive	positive	ADJ
gujaf-331	285	25	and	and	CCONJ
gujaf-331	285	26	significant	significant	ADJ
gujaf-331	285	27	relationship	relationship	NOUN
gujaf-331	285	28	between	between	ADP
gujaf-331	285	29	book	book	NOUN
gujaf-331	285	30	value	value	NOUN
gujaf-331	285	31	per	per	ADP
gujaf-331	285	32	share	share	NOUN
gujaf-331	285	33	and	and	CCONJ
gujaf-331	285	34	share	share	VERB
gujaf-331	285	35	prices	price	NOUN
gujaf-331	285	36	among	among	ADP
gujaf-331	285	37	the	the	DET
gujaf-331	285	38	listed	list	VERB
gujaf-331	285	39	manufacturing	manufacturing	NOUN
gujaf-331	285	40	firms	firm	NOUN
gujaf-331	285	41	in	in	ADP
gujaf-331	285	42	nigeria	nigeria	PROPN
gujaf-331	285	43	at	at	ADP
gujaf-331	285	44	1	1	NUM
gujaf-331	285	45	%	%	NOUN
gujaf-331	285	46	level	level	NOUN
gujaf-331	285	47	of	of	ADP
gujaf-331	285	48	significance	significance	NOUN
gujaf-331	285	49	.	.	PUNCT
gujaf-331	286	1	this	this	PRON
gujaf-331	286	2	indicates	indicate	VERB
gujaf-331	286	3	that	that	SCONJ
gujaf-331	286	4	for	for	SCONJ
gujaf-331	286	5	every	every	DET
gujaf-331	286	6	onenaira	onenaira	NOUN
gujaf-331	286	7	increase	increase	NOUN
gujaf-331	286	8	in	in	ADP
gujaf-331	286	9	book	book	NOUN
gujaf-331	286	10	value	value	NOUN
gujaf-331	286	11	of	of	ADP
gujaf-331	286	12	equity	equity	NOUN
gujaf-331	286	13	share	share	NOUN
gujaf-331	286	14	price	price	NOUN
gujaf-331	286	15	will	will	AUX
gujaf-331	286	16	increase	increase	VERB
gujaf-331	286	17	by	by	ADP
gujaf-331	286	18	0.18	0.18	NUM
gujaf-331	286	19	,	,	PUNCT
gujaf-331	286	20	this	this	PRON
gujaf-331	286	21	is	be	AUX
gujaf-331	286	22	in	in	ADP
gujaf-331	286	23	line	line	NOUN
gujaf-331	286	24	with	with	ADP
gujaf-331	286	25	the	the	DET
gujaf-331	286	26	findings	finding	NOUN
gujaf-331	286	27	of	of	ADP
gujaf-331	286	28	shammout	shammout	NOUN
gujaf-331	286	29	(	(	PUNCT
gujaf-331	286	30	2020	2020	NUM
gujaf-331	286	31	)	)	PUNCT
gujaf-331	286	32	and	and	CCONJ
gujaf-331	286	33	otiedhe	otiedhe	NOUN
gujaf-331	286	34	and	and	CCONJ
gujaf-331	286	35	jeroh	jeroh	NOUN
gujaf-331	286	36	(	(	PUNCT
gujaf-331	286	37	2022	2022	NUM
gujaf-331	286	38	)	)	PUNCT
gujaf-331	286	39	;	;	PUNCT
gujaf-331	286	40	however	however	ADV
gujaf-331	286	41	,	,	PUNCT
gujaf-331	286	42	it	it	PRON
gujaf-331	286	43	contradicts	contradict	VERB
gujaf-331	286	44	the	the	DET
gujaf-331	286	45	findings	finding	NOUN
gujaf-331	286	46	of	of	ADP
gujaf-331	286	47	chalmers	chalmers	PROPN
gujaf-331	286	48	et	et	PROPN
gujaf-331	286	49	al	al	PROPN
gujaf-331	286	50	.	.	PROPN
gujaf-331	286	51	,	,	PUNCT
gujaf-331	286	52	(	(	PUNCT
gujaf-331	286	53	2011	2011	NUM
gujaf-331	286	54	)	)	PUNCT
gujaf-331	286	55	and	and	CCONJ
gujaf-331	286	56	zavodny	zavodny	VERB
gujaf-331	286	57	and	and	CCONJ
gujaf-331	286	58	prochazka	prochazka	NOUN
gujaf-331	286	59	(	(	PUNCT
gujaf-331	286	60	2022	2022	NUM
gujaf-331	286	61	)	)	PUNCT
gujaf-331	286	62	.	.	PUNCT
gujaf-331	287	1	additionally	additionally	ADV
gujaf-331	287	2	,	,	PUNCT
gujaf-331	287	3	the	the	DET
gujaf-331	287	4	coefficient	coefficient	NOUN
gujaf-331	287	5	of	of	ADP
gujaf-331	287	6	dividend	dividend	NOUN
gujaf-331	287	7	per	per	ADP
gujaf-331	287	8	share	share	NOUN
gujaf-331	287	9	is	be	AUX
gujaf-331	287	10	0.16	0.16	NUM
gujaf-331	287	11	with	with	ADP
gujaf-331	287	12	a	a	DET
gujaf-331	287	13	probability	probability	NOUN
gujaf-331	287	14	value	value	NOUN
gujaf-331	287	15	of	of	ADP
gujaf-331	287	16	0.003	0.003	NUM
gujaf-331	287	17	,	,	PUNCT
gujaf-331	287	18	this	this	PRON
gujaf-331	287	19	indicates	indicate	VERB
gujaf-331	287	20	a	a	DET
gujaf-331	287	21	positive	positive	ADJ
gujaf-331	287	22	and	and	CCONJ
gujaf-331	287	23	significant	significant	ADJ
gujaf-331	287	24	relationship	relationship	NOUN
gujaf-331	287	25	between	between	ADP
gujaf-331	287	26	dividend	dividend	NOUN
gujaf-331	287	27	per	per	ADP
gujaf-331	287	28	share	share	NOUN
gujaf-331	287	29	and	and	CCONJ
gujaf-331	287	30	share	share	VERB
gujaf-331	287	31	prices	price	NOUN
gujaf-331	287	32	at	at	ADP
gujaf-331	287	33	1	1	NUM
gujaf-331	287	34	%	%	NOUN
gujaf-331	287	35	level	level	NOUN
gujaf-331	287	36	of	of	ADP
gujaf-331	287	37	significance	significance	NOUN
gujaf-331	287	38	among	among	ADP
gujaf-331	287	39	the	the	DET
gujaf-331	287	40	listed	list	VERB
gujaf-331	287	41	manufacturing	manufacturing	NOUN
gujaf-331	287	42	firms	firm	NOUN
gujaf-331	287	43	in	in	ADP
gujaf-331	287	44	nigeria	nigeria	PROPN
gujaf-331	287	45	.	.	PUNCT
gujaf-331	288	1	this	this	DET
gujaf-331	288	2	further	far	ADV
gujaf-331	288	3	indicates	indicate	VERB
gujaf-331	288	4	that	that	SCONJ
gujaf-331	288	5	for	for	ADP
gujaf-331	288	6	every	every	DET
gujaf-331	288	7	one	one	NUM
gujaf-331	288	8	-	-	PUNCT
gujaf-331	288	9	naira	naira	NOUN
gujaf-331	288	10	increase	increase	NOUN
gujaf-331	288	11	in	in	ADP
gujaf-331	288	12	dividend	dividend	NOUN
gujaf-331	288	13	per	per	ADP
gujaf-331	288	14	share	share	NOUN
gujaf-331	288	15	,	,	PUNCT
gujaf-331	288	16	share	share	NOUN
gujaf-331	288	17	price	price	NOUN
gujaf-331	288	18	will	will	AUX
gujaf-331	288	19	increase	increase	VERB
gujaf-331	288	20	by	by	ADP
gujaf-331	288	21	0.16	0.16	NUM
gujaf-331	288	22	naira	naira	NOUN
gujaf-331	288	23	.	.	PUNCT
gujaf-331	289	1	this	this	PRON
gujaf-331	289	2	is	be	AUX
gujaf-331	289	3	in	in	ADP
gujaf-331	289	4	line	line	NOUN
gujaf-331	289	5	with	with	ADP
gujaf-331	289	6	the	the	DET
gujaf-331	289	7	findings	finding	NOUN
gujaf-331	289	8	of	of	ADP
gujaf-331	289	9	sharma	sharma	PROPN
gujaf-331	289	10	(	(	PUNCT
gujaf-331	289	11	2014	2014	NUM
gujaf-331	289	12	)	)	PUNCT
gujaf-331	289	13	,	,	PUNCT
gujaf-331	289	14	omokhudu	omokhudu	NOUN
gujaf-331	289	15	and	and	CCONJ
gujaf-331	289	16	ibadin	ibadin	NOUN
gujaf-331	289	17	(	(	PUNCT
gujaf-331	289	18	2015	2015	NUM
gujaf-331	289	19	)	)	PUNCT
gujaf-331	289	20	and	and	CCONJ
gujaf-331	289	21	el	el	NOUN
gujaf-331	289	22	-	-	PUNCT
gujaf-331	289	23	diftar	diftar	ADJ
gujaf-331	289	24	and	and	CCONJ
gujaf-331	289	25	elkalla	elkalla	NOUN
gujaf-331	289	26	(	(	PUNCT
gujaf-331	289	27	2019	2019	NUM
gujaf-331	289	28	)	)	PUNCT
gujaf-331	289	29	.	.	PUNCT
gujaf-331	290	1	but	but	CCONJ
gujaf-331	290	2	it	it	PRON
gujaf-331	290	3	is	be	AUX
gujaf-331	290	4	contrary	contrary	ADJ
gujaf-331	290	5	to	to	ADP
gujaf-331	290	6	the	the	DET
gujaf-331	290	7	findings	finding	NOUN
gujaf-331	290	8	of	of	ADP
gujaf-331	290	9	akadakpo	akadakpo	PROPN
gujaf-331	290	10	and	and	CCONJ
gujaf-331	290	11	mgbame	mgbame	PROPN
gujaf-331	290	12	(	(	PUNCT
gujaf-331	290	13	2018	2018	NUM
gujaf-331	290	14	)	)	PUNCT
gujaf-331	290	15	and	and	CCONJ
gujaf-331	290	16	adefunke	adefunke	NOUN
gujaf-331	290	17	and	and	CCONJ
gujaf-331	290	18	ojeaga	ojeaga	NOUN
gujaf-331	290	19	(	(	PUNCT
gujaf-331	290	20	2018	2018	NUM
gujaf-331	290	21	)	)	PUNCT
gujaf-331	290	22	.	.	PUNCT
gujaf-331	291	1	in	in	ADP
gujaf-331	291	2	addition	addition	NOUN
gujaf-331	291	3	,	,	PUNCT
gujaf-331	291	4	cash	cash	NOUN
gujaf-331	291	5	flow	flow	NOUN
gujaf-331	291	6	from	from	ADP
gujaf-331	291	7	operation	operation	NOUN
gujaf-331	291	8	has	have	VERB
gujaf-331	291	9	coefficient	coefficient	NOUN
gujaf-331	291	10	value	value	NOUN
gujaf-331	291	11	of	of	ADP
gujaf-331	291	12	0.05	0.05	NUM
gujaf-331	291	13	with	with	ADP
gujaf-331	291	14	p.	p.	NOUN
gujaf-331	291	15	value	value	NOUN
gujaf-331	291	16	of	of	ADP
gujaf-331	291	17	0.103	0.103	NUM
gujaf-331	291	18	;	;	PUNCT
gujaf-331	291	19	this	this	PRON
gujaf-331	291	20	indicates	indicate	VERB
gujaf-331	291	21	a	a	DET
gujaf-331	291	22	positive	positive	ADJ
gujaf-331	291	23	but	but	CCONJ
gujaf-331	291	24	insignificant	insignificant	ADJ
gujaf-331	291	25	relationship	relationship	NOUN
gujaf-331	291	26	between	between	ADP
gujaf-331	291	27	cash	cash	NOUN
gujaf-331	291	28	flow	flow	NOUN
gujaf-331	291	29	from	from	ADP
gujaf-331	291	30	operations	operation	NOUN
gujaf-331	291	31	and	and	CCONJ
gujaf-331	291	32	share	share	NOUN
gujaf-331	291	33	price	price	NOUN
gujaf-331	291	34	among	among	ADP
gujaf-331	291	35	the	the	DET
gujaf-331	291	36	listed	list	VERB
gujaf-331	291	37	manufacturing	manufacturing	NOUN
gujaf-331	291	38	firms	firm	NOUN
gujaf-331	291	39	in	in	ADP
gujaf-331	291	40	nigeria	nigeria	PRON
gujaf-331	291	41	between	between	ADP
gujaf-331	291	42	2021	2021	NUM
gujaf-331	291	43	and	and	CCONJ
gujaf-331	291	44	2022	2022	NUM
gujaf-331	291	45	.	.	PUNCT
gujaf-331	292	1	this	this	PRON
gujaf-331	292	2	indicates	indicate	VERB
gujaf-331	292	3	that	that	SCONJ
gujaf-331	292	4	cash	cash	NOUN
gujaf-331	292	5	flow	flow	NOUN
gujaf-331	292	6	from	from	ADP
gujaf-331	292	7	operations	operation	NOUN
gujaf-331	292	8	is	be	AUX
gujaf-331	292	9	not	not	PART
gujaf-331	292	10	a	a	DET
gujaf-331	292	11	determinant	determinant	NOUN
gujaf-331	292	12	of	of	ADP
gujaf-331	292	13	share	share	NOUN
gujaf-331	292	14	prices	price	NOUN
gujaf-331	292	15	.	.	PUNCT
gujaf-331	293	1	this	this	PRON
gujaf-331	293	2	affirms	affirm	VERB
gujaf-331	293	3	the	the	DET
gujaf-331	293	4	findings	finding	NOUN
gujaf-331	293	5	of	of	ADP
gujaf-331	293	6	zavodny	zavodny	PROPN
gujaf-331	293	7	gusau	gusau	PROPN
gujaf-331	293	8	journal	journal	PROPN
gujaf-331	293	9	of	of	ADP
gujaf-331	293	10	accounting	accounting	NOUN
gujaf-331	293	11	and	and	CCONJ
gujaf-331	293	12	finance	finance	NOUN
gujaf-331	293	13	,	,	PUNCT
gujaf-331	293	14	vol	vol	NOUN
gujaf-331	293	15	.	.	PROPN
gujaf-331	293	16	5	5	NUM
gujaf-331	293	17	,	,	PUNCT
gujaf-331	293	18	issue	issue	NOUN
gujaf-331	293	19	2	2	NUM
gujaf-331	293	20	,	,	PUNCT
gujaf-331	293	21	october	october	PROPN
gujaf-331	293	22	,	,	PUNCT
gujaf-331	293	23	2024	2024	NUM
gujaf-331	293	24	83	83	NUM
gujaf-331	293	25	and	and	CCONJ
gujaf-331	293	26	prochazka	prochazka	NOUN
gujaf-331	293	27	(	(	PUNCT
gujaf-331	293	28	2022	2022	NUM
gujaf-331	293	29	)	)	PUNCT
gujaf-331	293	30	and	and	CCONJ
gujaf-331	293	31	felix	felix	PROPN
gujaf-331	293	32	(	(	PUNCT
gujaf-331	293	33	2022).and	2022).and	PRON
gujaf-331	293	34	contradicts	contradict	VERB
gujaf-331	293	35	the	the	DET
gujaf-331	293	36	results	result	NOUN
gujaf-331	293	37	of	of	ADP
gujaf-331	293	38	chukwu	chukwu	NOUN
gujaf-331	293	39	et	et	PROPN
gujaf-331	293	40	al	al	PROPN
gujaf-331	293	41	.	.	PROPN
gujaf-331	294	1	(	(	PUNCT
gujaf-331	294	2	2019	2019	NUM
gujaf-331	294	3	)	)	PUNCT
gujaf-331	294	4	,	,	PUNCT
gujaf-331	294	5	omokhudu	omokhudu	NOUN
gujaf-331	294	6	and	and	CCONJ
gujaf-331	294	7	ibadin	ibadin	NOUN
gujaf-331	294	8	(	(	PUNCT
gujaf-331	294	9	2015	2015	NUM
gujaf-331	294	10	)	)	PUNCT
gujaf-331	294	11	and	and	CCONJ
gujaf-331	294	12	el	el	NOUN
gujaf-331	294	13	-	-	PUNCT
gujaf-331	294	14	diftar	diftar	ADJ
gujaf-331	294	15	and	and	CCONJ
gujaf-331	294	16	elkalla	elkalla	NOUN
gujaf-331	294	17	(	(	PUNCT
gujaf-331	294	18	2019	2019	NUM
gujaf-331	294	19	)	)	PUNCT
gujaf-331	294	20	firm	firm	ADJ
gujaf-331	294	21	size	size	NOUN
gujaf-331	294	22	has	have	VERB
gujaf-331	294	23	coefficient	coefficient	NOUN
gujaf-331	294	24	value	value	NOUN
gujaf-331	294	25	of	of	ADP
gujaf-331	294	26	0.16	0.16	NUM
gujaf-331	294	27	with	with	ADP
gujaf-331	294	28	p.	p.	NOUN
gujaf-331	294	29	value	value	NOUN
gujaf-331	294	30	of	of	ADP
gujaf-331	294	31	0.018	0.018	NUM
gujaf-331	294	32	;	;	PUNCT
gujaf-331	294	33	this	this	PRON
gujaf-331	294	34	indicates	indicate	VERB
gujaf-331	294	35	a	a	DET
gujaf-331	294	36	positive	positive	ADJ
gujaf-331	294	37	and	and	CCONJ
gujaf-331	294	38	significant	significant	ADJ
gujaf-331	294	39	relationship	relationship	NOUN
gujaf-331	294	40	between	between	ADP
gujaf-331	294	41	firm	firm	ADJ
gujaf-331	294	42	size	size	NOUN
gujaf-331	294	43	and	and	CCONJ
gujaf-331	294	44	share	share	NOUN
gujaf-331	294	45	price	price	NOUN
gujaf-331	294	46	at	at	ADP
gujaf-331	294	47	5	5	NUM
gujaf-331	294	48	%	%	NOUN
gujaf-331	294	49	level	level	NOUN
gujaf-331	294	50	of	of	ADP
gujaf-331	294	51	significance	significance	NOUN
gujaf-331	294	52	among	among	ADP
gujaf-331	294	53	the	the	DET
gujaf-331	294	54	listed	list	VERB
gujaf-331	294	55	manufacturing	manufacturing	NOUN
gujaf-331	294	56	firms	firm	NOUN
gujaf-331	294	57	in	in	ADP
gujaf-331	294	58	nigeria	nigeria	PROPN
gujaf-331	294	59	.	.	PUNCT
gujaf-331	295	1	this	this	PRON
gujaf-331	295	2	means	mean	VERB
gujaf-331	295	3	that	that	SCONJ
gujaf-331	295	4	for	for	ADP
gujaf-331	295	5	every	every	DET
gujaf-331	295	6	percentage	percentage	NOUN
gujaf-331	295	7	change	change	NOUN
gujaf-331	295	8	in	in	ADP
gujaf-331	295	9	firm	firm	ADJ
gujaf-331	295	10	size	size	NOUN
gujaf-331	295	11	,	,	PUNCT
gujaf-331	295	12	share	share	NOUN
gujaf-331	295	13	price	price	NOUN
gujaf-331	295	14	will	will	AUX
gujaf-331	295	15	increase	increase	VERB
gujaf-331	295	16	by	by	ADP
gujaf-331	295	17	0.16	0.16	NUM
gujaf-331	295	18	%	%	NOUN
gujaf-331	295	19	.	.	PUNCT
gujaf-331	296	1	this	this	PRON
gujaf-331	296	2	is	be	AUX
gujaf-331	296	3	in	in	ADP
gujaf-331	296	4	line	line	NOUN
gujaf-331	296	5	with	with	ADP
gujaf-331	296	6	the	the	DET
gujaf-331	296	7	findings	finding	NOUN
gujaf-331	296	8	of	of	ADP
gujaf-331	296	9	hirdinis	hirdinis	PROPN
gujaf-331	296	10	(	(	PUNCT
gujaf-331	296	11	2019	2019	NUM
gujaf-331	296	12	)	)	PUNCT
gujaf-331	296	13	but	but	CCONJ
gujaf-331	296	14	contrary	contrary	ADJ
gujaf-331	296	15	to	to	ADP
gujaf-331	296	16	the	the	DET
gujaf-331	296	17	findings	finding	NOUN
gujaf-331	296	18	and	and	CCONJ
gujaf-331	296	19	conclusions	conclusion	NOUN
gujaf-331	296	20	of	of	ADP
gujaf-331	296	21	ilaboya	ilaboya	NOUN
gujaf-331	296	22	and	and	CCONJ
gujaf-331	296	23	aggreh	aggreh	NOUN
gujaf-331	296	24	(	(	PUNCT
gujaf-331	296	25	2013	2013	NUM
gujaf-331	296	26	)	)	PUNCT
gujaf-331	296	27	,	,	PUNCT
gujaf-331	296	28	mule	mule	PROPN
gujaf-331	296	29	et	et	PROPN
gujaf-331	296	30	al	al	PROPN
gujaf-331	296	31	.	.	PROPN
gujaf-331	296	32	2015	2015	NUM
gujaf-331	296	33	)	)	PUNCT
gujaf-331	296	34	and	and	CCONJ
gujaf-331	296	35	mulenga	mulenga	NOUN
gujaf-331	296	36	and	and	CCONJ
gujaf-331	296	37	bhatia	bhatia	PROPN
gujaf-331	296	38	(	(	PUNCT
gujaf-331	296	39	2020	2020	NUM
gujaf-331	296	40	)	)	PUNCT
gujaf-331	296	41	.	.	PUNCT
gujaf-331	297	1	table	table	NOUN
gujaf-331	297	2	4.4b	4.4b	NOUN
gujaf-331	297	3	:	:	PUNCT
gujaf-331	297	4	regression	regression	NOUN
gujaf-331	297	5	result	result	NOUN
gujaf-331	297	6	of	of	ADP
gujaf-331	297	7	listed	list	VERB
gujaf-331	297	8	service	service	NOUN
gujaf-331	297	9	firms	firm	NOUN
gujaf-331	297	10	between	between	ADP
gujaf-331	297	11	2021	2021	NUM
gujaf-331	297	12	and	and	CCONJ
gujaf-331	297	13	2023	2023	NUM
gujaf-331	297	14	variables	variable	NOUN
gujaf-331	297	15	coefficient	coefficient	VERB
gujaf-331	297	16	z	z	NOUN
gujaf-331	297	17	-	-	PUNCT
gujaf-331	297	18	value	value	NOUN
gujaf-331	297	19	p	p	X
gujaf-331	297	20	>	>	X
gujaf-331	297	21	(	(	PUNCT
gujaf-331	297	22	z	z	NOUN
gujaf-331	297	23	)	)	PUNCT
gujaf-331	297	24	eps	ep	VERB
gujaf-331	297	25	0.6375653	0.6375653	NUM
gujaf-331	297	26	1.94	1.94	NUM
gujaf-331	297	27	0.052	0.052	NUM
gujaf-331	297	28	bps	bps	NOUN
gujaf-331	297	29	0.1715395	0.1715395	NUM
gujaf-331	297	30	2.28	2.28	NUM
gujaf-331	297	31	0.022	0.022	NUM
gujaf-331	297	32	dps	dps	PROPN
gujaf-331	297	33	1.037864	1.037864	NUM
gujaf-331	297	34	2.89	2.89	NUM
gujaf-331	297	35	0.004	0.004	NUM
gujaf-331	297	36	cfo	cfo	NOUN
gujaf-331	297	37	0.2542915	0.2542915	NUM
gujaf-331	297	38	2.52	2.52	NUM
gujaf-331	297	39	0.012	0.012	NUM
gujaf-331	297	40	fz	fz	VERB
gujaf-331	297	41	0.7170512	0.7170512	NUM
gujaf-331	297	42	5.12	5.12	NUM
gujaf-331	297	43	0.000	0.000	NUM
gujaf-331	297	44	cons	con	NOUN
gujaf-331	297	45	-5.79871	-5.79871	NOUN
gujaf-331	297	46	-4.67	-4.67	NUM
gujaf-331	297	47	0.000	0.000	NUM
gujaf-331	297	48	r.	r.	NOUN
gujaf-331	297	49	squared	square	VERB
gujaf-331	297	50	0.5314	0.5314	NUM
gujaf-331	297	51	0.000	0.000	NUM
gujaf-331	297	52	source	source	NOUN
gujaf-331	297	53	:	:	PUNCT
gujaf-331	297	54	stata	stata	VERB
gujaf-331	297	55	output	output	NOUN
gujaf-331	297	56	2024	2024	NUM
gujaf-331	297	57	from	from	ADP
gujaf-331	297	58	the	the	DET
gujaf-331	297	59	above	above	ADJ
gujaf-331	297	60	table	table	NOUN
gujaf-331	297	61	,	,	PUNCT
gujaf-331	297	62	the	the	DET
gujaf-331	297	63	results	result	NOUN
gujaf-331	297	64	showed	show	VERB
gujaf-331	297	65	rsquared	rsquared	ADJ
gujaf-331	297	66	value	value	NOUN
gujaf-331	297	67	of	of	ADP
gujaf-331	297	68	0.5314	0.5314	NUM
gujaf-331	297	69	with	with	ADP
gujaf-331	297	70	probability	probability	NOUN
gujaf-331	297	71	value	value	NOUN
gujaf-331	297	72	of	of	ADP
gujaf-331	297	73	0.000	0.000	NUM
gujaf-331	297	74	,	,	PUNCT
gujaf-331	297	75	this	this	PRON
gujaf-331	297	76	indicates	indicate	VERB
gujaf-331	297	77	that	that	SCONJ
gujaf-331	297	78	the	the	DET
gujaf-331	297	79	independent	independent	ADJ
gujaf-331	297	80	variables	variable	NOUN
gujaf-331	297	81	together	together	ADV
gujaf-331	297	82	explain	explain	VERB
gujaf-331	297	83	the	the	DET
gujaf-331	297	84	dependent	dependent	ADJ
gujaf-331	297	85	variable	variable	NOUN
gujaf-331	297	86	to	to	ADP
gujaf-331	297	87	the	the	DET
gujaf-331	297	88	extent	extent	NOUN
gujaf-331	297	89	of	of	ADP
gujaf-331	297	90	53.14	53.14	NUM
gujaf-331	297	91	%	%	NOUN
gujaf-331	297	92	at	at	ADP
gujaf-331	297	93	1	1	NUM
gujaf-331	297	94	%	%	NOUN
gujaf-331	297	95	level	level	NOUN
gujaf-331	297	96	of	of	ADP
gujaf-331	297	97	significance	significance	NOUN
gujaf-331	297	98	.	.	PUNCT
gujaf-331	298	1	the	the	DET
gujaf-331	298	2	individual	individual	ADJ
gujaf-331	298	3	results	result	NOUN
gujaf-331	298	4	are	be	AUX
gujaf-331	298	5	per	per	ADP
gujaf-331	298	6	below	below	ADV
gujaf-331	298	7	.	.	PUNCT
gujaf-331	299	1	it	it	PRON
gujaf-331	299	2	can	can	AUX
gujaf-331	299	3	be	be	AUX
gujaf-331	299	4	seen	see	VERB
gujaf-331	299	5	that	that	SCONJ
gujaf-331	299	6	the	the	DET
gujaf-331	299	7	coefficient	coefficient	NOUN
gujaf-331	299	8	of	of	ADP
gujaf-331	299	9	earnings	earning	NOUN
gujaf-331	299	10	per	per	ADP
gujaf-331	299	11	share	share	NOUN
gujaf-331	299	12	is	be	AUX
gujaf-331	299	13	0.64	0.64	NUM
gujaf-331	299	14	with	with	ADP
gujaf-331	299	15	a	a	DET
gujaf-331	299	16	probability	probability	NOUN
gujaf-331	299	17	value	value	NOUN
gujaf-331	299	18	of	of	ADP
gujaf-331	299	19	0.052	0.052	NUM
gujaf-331	299	20	this	this	PRON
gujaf-331	299	21	indicates	indicate	VERB
gujaf-331	299	22	a	a	DET
gujaf-331	299	23	positive	positive	ADJ
gujaf-331	299	24	and	and	CCONJ
gujaf-331	299	25	significant	significant	ADJ
gujaf-331	299	26	relationship	relationship	NOUN
gujaf-331	299	27	between	between	ADP
gujaf-331	299	28	earnings	earning	NOUN
gujaf-331	299	29	per	per	ADP
gujaf-331	299	30	share	share	NOUN
gujaf-331	299	31	and	and	CCONJ
gujaf-331	299	32	share	share	VERB
gujaf-331	299	33	prices	price	NOUN
gujaf-331	299	34	at	at	ADP
gujaf-331	299	35	10	10	NUM
gujaf-331	299	36	%	%	NOUN
gujaf-331	299	37	level	level	NOUN
gujaf-331	299	38	of	of	ADP
gujaf-331	299	39	significance	significance	NOUN
gujaf-331	299	40	among	among	ADP
gujaf-331	299	41	the	the	DET
gujaf-331	299	42	listed	list	VERB
gujaf-331	299	43	service	service	NOUN
gujaf-331	299	44	firms	firm	NOUN
gujaf-331	299	45	in	in	ADP
gujaf-331	299	46	nigeria	nigeria	PRON
gujaf-331	299	47	between	between	ADP
gujaf-331	299	48	2021	2021	NUM
gujaf-331	299	49	and	and	CCONJ
gujaf-331	299	50	2022	2022	NUM
gujaf-331	299	51	,	,	PUNCT
gujaf-331	299	52	this	this	PRON
gujaf-331	299	53	indicates	indicate	VERB
gujaf-331	299	54	that	that	SCONJ
gujaf-331	299	55	for	for	ADP
gujaf-331	299	56	every	every	DET
gujaf-331	299	57	one	one	NUM
gujaf-331	299	58	-naira	-naira	NOUN
gujaf-331	299	59	increase	increase	NOUN
gujaf-331	299	60	in	in	ADP
gujaf-331	299	61	earnings	earning	NOUN
gujaf-331	299	62	per	per	ADP
gujaf-331	299	63	share	share	NOUN
gujaf-331	299	64	,	,	PUNCT
gujaf-331	299	65	share	share	NOUN
gujaf-331	299	66	price	price	NOUN
gujaf-331	299	67	will	will	AUX
gujaf-331	299	68	increase	increase	VERB
gujaf-331	299	69	by	by	ADP
gujaf-331	299	70	0.64	0.64	NUM
gujaf-331	299	71	naira	naira	NOUN
gujaf-331	299	72	this	this	PRON
gujaf-331	299	73	is	be	AUX
gujaf-331	299	74	in	in	ADP
gujaf-331	299	75	line	line	NOUN
gujaf-331	299	76	with	with	ADP
gujaf-331	299	77	the	the	DET
gujaf-331	299	78	findings	finding	NOUN
gujaf-331	299	79	of	of	ADP
gujaf-331	299	80	khanna	khanna	PROPN
gujaf-331	299	81	(	(	PUNCT
gujaf-331	299	82	2014	2014	NUM
gujaf-331	299	83	)	)	PUNCT
gujaf-331	299	84	,	,	PUNCT
gujaf-331	299	85	omran	omran	NOUN
gujaf-331	299	86	and	and	CCONJ
gujaf-331	299	87	tahat	tahat	PRON
gujaf-331	299	88	(	(	PUNCT
gujaf-331	299	89	2020	2020	NUM
gujaf-331	299	90	)	)	PUNCT
gujaf-331	299	91	,	,	PUNCT
gujaf-331	299	92	otiedhe	otiedhe	NOUN
gujaf-331	299	93	and	and	CCONJ
gujaf-331	299	94	jeroh	jeroh	NOUN
gujaf-331	299	95	(	(	PUNCT
gujaf-331	299	96	2022	2022	NUM
gujaf-331	299	97	)	)	PUNCT
gujaf-331	299	98	,	,	PUNCT
gujaf-331	299	99	felix	felix	NOUN
gujaf-331	299	100	(	(	PUNCT
gujaf-331	299	101	2022	2022	NUM
gujaf-331	299	102	)	)	PUNCT
gujaf-331	299	103	and	and	CCONJ
gujaf-331	299	104	mashoka	mashoka	ADJ
gujaf-331	299	105	(	(	PUNCT
gujaf-331	299	106	2022	2022	NUM
gujaf-331	299	107	)	)	PUNCT
gujaf-331	299	108	.	.	PUNCT
gujaf-331	300	1	as	as	ADV
gujaf-331	300	2	well	well	ADV
gujaf-331	300	3	,	,	PUNCT
gujaf-331	300	4	the	the	DET
gujaf-331	300	5	coefficient	coefficient	NOUN
gujaf-331	300	6	of	of	ADP
gujaf-331	300	7	book	book	NOUN
gujaf-331	300	8	value	value	NOUN
gujaf-331	300	9	of	of	ADP
gujaf-331	300	10	equity	equity	NOUN
gujaf-331	300	11	per	per	ADP
gujaf-331	300	12	share	share	NOUN
gujaf-331	300	13	is	be	AUX
gujaf-331	300	14	0.17	0.17	NUM
gujaf-331	300	15	with	with	ADP
gujaf-331	300	16	a	a	DET
gujaf-331	300	17	probability	probability	NOUN
gujaf-331	300	18	value	value	NOUN
gujaf-331	300	19	of	of	ADP
gujaf-331	300	20	0.022	0.022	NUM
gujaf-331	300	21	indicates	indicate	VERB
gujaf-331	300	22	a	a	DET
gujaf-331	300	23	positive	positive	ADJ
gujaf-331	300	24	and	and	CCONJ
gujaf-331	300	25	significant	significant	ADJ
gujaf-331	300	26	relationship	relationship	NOUN
gujaf-331	300	27	between	between	ADP
gujaf-331	300	28	book	book	NOUN
gujaf-331	300	29	value	value	NOUN
gujaf-331	300	30	per	per	ADP
gujaf-331	300	31	share	share	NOUN
gujaf-331	300	32	and	and	CCONJ
gujaf-331	300	33	share	share	VERB
gujaf-331	300	34	prices	price	NOUN
gujaf-331	300	35	among	among	ADP
gujaf-331	300	36	the	the	DET
gujaf-331	300	37	listed	list	VERB
gujaf-331	300	38	service	service	NOUN
gujaf-331	300	39	firms	firm	NOUN
gujaf-331	300	40	in	in	ADP
gujaf-331	300	41	nigeria	nigeria	PROPN
gujaf-331	300	42	at	at	ADP
gujaf-331	300	43	5	5	NUM
gujaf-331	300	44	%	%	NOUN
gujaf-331	300	45	level	level	NOUN
gujaf-331	300	46	of	of	ADP
gujaf-331	300	47	significance	significance	NOUN
gujaf-331	300	48	.	.	PUNCT
gujaf-331	301	1	this	this	PRON
gujaf-331	301	2	means	mean	VERB
gujaf-331	301	3	for	for	SCONJ
gujaf-331	301	4	every	every	DET
gujaf-331	301	5	one	one	NUM
gujaf-331	301	6	naira	naira	NOUN
gujaf-331	301	7	increase	increase	NOUN
gujaf-331	301	8	in	in	ADP
gujaf-331	301	9	book	book	NOUN
gujaf-331	301	10	value	value	NOUN
gujaf-331	301	11	of	of	ADP
gujaf-331	301	12	equity	equity	NOUN
gujaf-331	301	13	share	share	NOUN
gujaf-331	301	14	price	price	NOUN
gujaf-331	301	15	will	will	AUX
gujaf-331	301	16	increase	increase	VERB
gujaf-331	301	17	by	by	ADP
gujaf-331	301	18	0.17	0.17	NUM
gujaf-331	301	19	,	,	PUNCT
gujaf-331	301	20	this	this	PRON
gujaf-331	301	21	is	be	AUX
gujaf-331	301	22	in	in	ADP
gujaf-331	301	23	line	line	NOUN
gujaf-331	301	24	with	with	ADP
gujaf-331	301	25	the	the	DET
gujaf-331	301	26	findings	finding	NOUN
gujaf-331	301	27	of	of	ADP
gujaf-331	301	28	khanna	khanna	PROPN
gujaf-331	301	29	(	(	PUNCT
gujaf-331	301	30	2014	2014	NUM
gujaf-331	301	31	)	)	PUNCT
gujaf-331	301	32	,	,	PUNCT
gujaf-331	301	33	shammout	shammout	NOUN
gujaf-331	301	34	(	(	PUNCT
gujaf-331	301	35	2020	2020	NUM
gujaf-331	301	36	)	)	PUNCT
gujaf-331	301	37	and	and	CCONJ
gujaf-331	301	38	otiedhe	otiedhe	NOUN
gujaf-331	301	39	and	and	CCONJ
gujaf-331	301	40	jeroh	jeroh	NOUN
gujaf-331	301	41	(	(	PUNCT
gujaf-331	301	42	2022	2022	NUM
gujaf-331	301	43	)	)	PUNCT
gujaf-331	301	44	;	;	PUNCT
gujaf-331	301	45	however	however	ADV
gujaf-331	301	46	,	,	PUNCT
gujaf-331	301	47	it	it	PRON
gujaf-331	301	48	contradicts	contradict	VERB
gujaf-331	301	49	the	the	DET
gujaf-331	301	50	findings	finding	NOUN
gujaf-331	301	51	of	of	ADP
gujaf-331	301	52	chalmers	chalmers	PROPN
gujaf-331	301	53	et	et	PROPN
gujaf-331	301	54	al	al	PROPN
gujaf-331	301	55	.	.	PROPN
gujaf-331	301	56	,	,	PUNCT
gujaf-331	301	57	(	(	PUNCT
gujaf-331	301	58	2011	2011	NUM
gujaf-331	301	59	)	)	PUNCT
gujaf-331	301	60	,	,	PUNCT
gujaf-331	301	61	ajape	ajape	NOUN
gujaf-331	301	62	et	et	PROPN
gujaf-331	301	63	al	al	PROPN
gujaf-331	301	64	.	.	PROPN
gujaf-331	301	65	,	,	PUNCT
gujaf-331	301	66	(	(	PUNCT
gujaf-331	301	67	2018	2018	NUM
gujaf-331	301	68	)	)	PUNCT
gujaf-331	301	69	and	and	CCONJ
gujaf-331	301	70	zavodny	zavodny	PROPN
gujaf-331	301	71	&	&	CCONJ
gujaf-331	301	72	prochazka	prochazka	PROPN
gujaf-331	301	73	(	(	PUNCT
gujaf-331	301	74	2022	2022	NUM
gujaf-331	301	75	)	)	PUNCT
gujaf-331	301	76	.	.	PUNCT
gujaf-331	302	1	additionally	additionally	ADV
gujaf-331	302	2	,	,	PUNCT
gujaf-331	302	3	the	the	DET
gujaf-331	302	4	coefficient	coefficient	NOUN
gujaf-331	302	5	of	of	ADP
gujaf-331	302	6	dividend	dividend	NOUN
gujaf-331	302	7	per	per	ADP
gujaf-331	302	8	share	share	NOUN
gujaf-331	302	9	is	be	AUX
gujaf-331	302	10	1.04	1.04	NUM
gujaf-331	302	11	with	with	ADP
gujaf-331	302	12	a	a	DET
gujaf-331	302	13	probability	probability	NOUN
gujaf-331	302	14	value	value	NOUN
gujaf-331	302	15	of	of	ADP
gujaf-331	302	16	0.004	0.004	NUM
gujaf-331	302	17	,	,	PUNCT
gujaf-331	302	18	this	this	PRON
gujaf-331	302	19	indicates	indicate	VERB
gujaf-331	302	20	a	a	DET
gujaf-331	302	21	positive	positive	ADJ
gujaf-331	302	22	and	and	CCONJ
gujaf-331	302	23	significant	significant	ADJ
gujaf-331	302	24	relationship	relationship	NOUN
gujaf-331	302	25	between	between	ADP
gujaf-331	302	26	dividend	dividend	NOUN
gujaf-331	302	27	per	per	ADP
gujaf-331	302	28	share	share	NOUN
gujaf-331	302	29	and	and	CCONJ
gujaf-331	302	30	share	share	VERB
gujaf-331	302	31	prices	price	NOUN
gujaf-331	302	32	at	at	ADP
gujaf-331	302	33	1	1	NUM
gujaf-331	302	34	%	%	NOUN
gujaf-331	302	35	level	level	NOUN
gujaf-331	302	36	of	of	ADP
gujaf-331	302	37	significance	significance	NOUN
gujaf-331	302	38	among	among	ADP
gujaf-331	302	39	the	the	DET
gujaf-331	302	40	listed	list	VERB
gujaf-331	302	41	service	service	NOUN
gujaf-331	302	42	firms	firm	NOUN
gujaf-331	302	43	in	in	ADP
gujaf-331	302	44	nigeria	nigeria	PROPN
gujaf-331	302	45	.	.	PUNCT
gujaf-331	303	1	it	it	PRON
gujaf-331	303	2	further	far	ADV
gujaf-331	303	3	shows	show	VERB
gujaf-331	303	4	that	that	SCONJ
gujaf-331	303	5	for	for	ADP
gujaf-331	303	6	every	every	DET
gujaf-331	303	7	one	one	NUM
gujaf-331	303	8	naira	naira	NOUN
gujaf-331	303	9	increase	increase	NOUN
gujaf-331	303	10	in	in	ADP
gujaf-331	303	11	dividend	dividend	NOUN
gujaf-331	303	12	per	per	ADP
gujaf-331	303	13	share	share	NOUN
gujaf-331	303	14	,	,	PUNCT
gujaf-331	303	15	share	share	NOUN
gujaf-331	303	16	price	price	NOUN
gujaf-331	303	17	will	will	AUX
gujaf-331	303	18	increase	increase	VERB
gujaf-331	303	19	by	by	ADP
gujaf-331	303	20	1.04	1.04	NUM
gujaf-331	303	21	naira	naira	NOUN
gujaf-331	303	22	.	.	PUNCT
gujaf-331	304	1	this	this	PRON
gujaf-331	304	2	is	be	AUX
gujaf-331	304	3	in	in	ADP
gujaf-331	304	4	line	line	NOUN
gujaf-331	304	5	with	with	ADP
gujaf-331	304	6	the	the	DET
gujaf-331	304	7	findings	finding	NOUN
gujaf-331	304	8	of	of	ADP
gujaf-331	304	9	sharma	sharma	PROPN
gujaf-331	304	10	(	(	PUNCT
gujaf-331	304	11	2014	2014	NUM
gujaf-331	304	12	)	)	PUNCT
gujaf-331	304	13	,	,	PUNCT
gujaf-331	304	14	omokhudu	omokhudu	NOUN
gujaf-331	304	15	and	and	CCONJ
gujaf-331	304	16	ibadin	ibadin	NOUN
gujaf-331	304	17	(	(	PUNCT
gujaf-331	304	18	2015	2015	NUM
gujaf-331	304	19	)	)	PUNCT
gujaf-331	304	20	and	and	CCONJ
gujaf-331	304	21	el	el	NOUN
gujaf-331	304	22	-	-	PUNCT
gujaf-331	304	23	diftar	diftar	ADJ
gujaf-331	304	24	and	and	CCONJ
gujaf-331	304	25	elkalla	elkalla	NOUN
gujaf-331	304	26	(	(	PUNCT
gujaf-331	304	27	2019	2019	NUM
gujaf-331	304	28	)	)	PUNCT
gujaf-331	304	29	.	.	PUNCT
gujaf-331	305	1	but	but	CCONJ
gujaf-331	305	2	it	it	PRON
gujaf-331	305	3	is	be	AUX
gujaf-331	305	4	contrary	contrary	ADJ
gujaf-331	305	5	to	to	ADP
gujaf-331	305	6	the	the	DET
gujaf-331	305	7	findings	finding	NOUN
gujaf-331	305	8	of	of	ADP
gujaf-331	305	9	akadakpo	akadakpo	PROPN
gujaf-331	305	10	and	and	CCONJ
gujaf-331	305	11	mgbame	mgbame	PROPN
gujaf-331	305	12	(	(	PUNCT
gujaf-331	305	13	2018	2018	NUM
gujaf-331	305	14	)	)	PUNCT
gujaf-331	305	15	and	and	CCONJ
gujaf-331	305	16	adefunke	adefunke	NOUN
gujaf-331	305	17	and	and	CCONJ
gujaf-331	305	18	ojeaga	ojeaga	NOUN
gujaf-331	305	19	(	(	PUNCT
gujaf-331	305	20	2018	2018	NUM
gujaf-331	305	21	)	)	PUNCT
gujaf-331	305	22	.	.	PUNCT
gujaf-331	306	1	gusau	gusau	PROPN
gujaf-331	306	2	journal	journal	PROPN
gujaf-331	306	3	of	of	ADP
gujaf-331	306	4	accounting	accounting	NOUN
gujaf-331	306	5	and	and	CCONJ
gujaf-331	306	6	finance	finance	NOUN
gujaf-331	306	7	,	,	PUNCT
gujaf-331	306	8	vol	vol	NOUN
gujaf-331	306	9	.	.	PROPN
gujaf-331	306	10	5	5	NUM
gujaf-331	306	11	,	,	PUNCT
gujaf-331	306	12	issue	issue	NOUN
gujaf-331	306	13	2	2	NUM
gujaf-331	306	14	,	,	PUNCT
gujaf-331	306	15	october	october	PROPN
gujaf-331	306	16	,	,	PUNCT
gujaf-331	306	17	2024	2024	NUM
gujaf-331	306	18	84	84	NUM
gujaf-331	306	19	in	in	ADP
gujaf-331	306	20	addition	addition	NOUN
gujaf-331	306	21	,	,	PUNCT
gujaf-331	306	22	cash	cash	NOUN
gujaf-331	306	23	flow	flow	NOUN
gujaf-331	306	24	from	from	ADP
gujaf-331	306	25	operation	operation	NOUN
gujaf-331	306	26	has	have	VERB
gujaf-331	306	27	coefficient	coefficient	NOUN
gujaf-331	306	28	value	value	NOUN
gujaf-331	306	29	of	of	ADP
gujaf-331	306	30	0.25	0.25	NUM
gujaf-331	306	31	with	with	ADP
gujaf-331	306	32	p.	p.	NOUN
gujaf-331	306	33	value	value	NOUN
gujaf-331	306	34	of	of	ADP
gujaf-331	306	35	0.012	0.012	NUM
gujaf-331	306	36	;	;	PUNCT
gujaf-331	306	37	this	this	PRON
gujaf-331	306	38	indicates	indicate	VERB
gujaf-331	306	39	a	a	DET
gujaf-331	306	40	positive	positive	ADJ
gujaf-331	306	41	and	and	CCONJ
gujaf-331	306	42	significant	significant	ADJ
gujaf-331	306	43	relationship	relationship	NOUN
gujaf-331	306	44	between	between	ADP
gujaf-331	306	45	cash	cash	NOUN
gujaf-331	306	46	flow	flow	NOUN
gujaf-331	306	47	from	from	ADP
gujaf-331	306	48	operations	operation	NOUN
gujaf-331	306	49	and	and	CCONJ
gujaf-331	306	50	share	share	NOUN
gujaf-331	306	51	price	price	NOUN
gujaf-331	306	52	among	among	ADP
gujaf-331	306	53	the	the	DET
gujaf-331	306	54	listed	list	VERB
gujaf-331	306	55	service	service	NOUN
gujaf-331	306	56	firms	firm	NOUN
gujaf-331	306	57	in	in	ADP
gujaf-331	306	58	nigeria	nigeria	PRON
gujaf-331	306	59	between	between	ADP
gujaf-331	306	60	2021	2021	NUM
gujaf-331	306	61	and	and	CCONJ
gujaf-331	306	62	2022	2022	NUM
gujaf-331	306	63	at	at	ADP
gujaf-331	306	64	5	5	NUM
gujaf-331	306	65	%	%	NOUN
gujaf-331	306	66	level	level	NOUN
gujaf-331	306	67	of	of	ADP
gujaf-331	306	68	significance	significance	NOUN
gujaf-331	306	69	.	.	PUNCT
gujaf-331	307	1	this	this	PRON
gujaf-331	307	2	shows	show	VERB
gujaf-331	307	3	for	for	ADP
gujaf-331	307	4	every	every	DET
gujaf-331	307	5	one	one	NUM
gujaf-331	307	6	-	-	PUNCT
gujaf-331	307	7	naira	naira	NOUN
gujaf-331	307	8	increase	increase	NOUN
gujaf-331	307	9	in	in	ADP
gujaf-331	307	10	cash	cash	NOUN
gujaf-331	307	11	flow	flow	NOUN
gujaf-331	307	12	from	from	ADP
gujaf-331	307	13	operation	operation	NOUN
gujaf-331	307	14	share	share	NOUN
gujaf-331	307	15	price	price	NOUN
gujaf-331	307	16	will	will	AUX
gujaf-331	307	17	increase	increase	VERB
gujaf-331	307	18	by	by	ADP
gujaf-331	307	19	0.25	0.25	NUM
gujaf-331	307	20	.	.	PUNCT
gujaf-331	308	1	this	this	PRON
gujaf-331	308	2	confirms	confirm	VERB
gujaf-331	308	3	the	the	DET
gujaf-331	308	4	finding	finding	NOUN
gujaf-331	308	5	of	of	ADP
gujaf-331	308	6	chukwu	chukwu	NOUN
gujaf-331	308	7	et	et	PROPN
gujaf-331	308	8	al	al	PROPN
gujaf-331	308	9	.	.	PROPN
gujaf-331	309	1	(	(	PUNCT
gujaf-331	309	2	2019	2019	NUM
gujaf-331	309	3	)	)	PUNCT
gujaf-331	309	4	,	,	PUNCT
gujaf-331	309	5	omokhudu	omokhudu	NOUN
gujaf-331	309	6	and	and	CCONJ
gujaf-331	309	7	ibadin	ibadin	NOUN
gujaf-331	309	8	(	(	PUNCT
gujaf-331	309	9	2015	2015	NUM
gujaf-331	309	10	)	)	PUNCT
gujaf-331	309	11	and	and	CCONJ
gujaf-331	309	12	el	el	NOUN
gujaf-331	309	13	-	-	PUNCT
gujaf-331	309	14	diftar	diftar	ADJ
gujaf-331	309	15	and	and	CCONJ
gujaf-331	309	16	elkalla	elkalla	NOUN
gujaf-331	309	17	(	(	PUNCT
gujaf-331	309	18	2019	2019	NUM
gujaf-331	309	19	)	)	PUNCT
gujaf-331	309	20	;	;	PUNCT
gujaf-331	309	21	but	but	CCONJ
gujaf-331	309	22	against	against	ADP
gujaf-331	309	23	the	the	DET
gujaf-331	309	24	findings	finding	NOUN
gujaf-331	309	25	of	of	ADP
gujaf-331	309	26	zavodny	zavodny	PROPN
gujaf-331	309	27	and	and	CCONJ
gujaf-331	309	28	prochazka	prochazka	NOUN
gujaf-331	309	29	(	(	PUNCT
gujaf-331	309	30	2022	2022	NUM
gujaf-331	309	31	)	)	PUNCT
gujaf-331	309	32	and	and	CCONJ
gujaf-331	309	33	felix	felix	PROPN
gujaf-331	309	34	(	(	PUNCT
gujaf-331	309	35	2022	2022	NUM
gujaf-331	309	36	)	)	PUNCT
gujaf-331	309	37	.	.	PUNCT
gujaf-331	310	1	firm	firm	ADJ
gujaf-331	310	2	size	size	NOUN
gujaf-331	310	3	has	have	VERB
gujaf-331	310	4	coefficient	coefficient	NOUN
gujaf-331	310	5	value	value	NOUN
gujaf-331	310	6	of	of	ADP
gujaf-331	310	7	0.72	0.72	NUM
gujaf-331	310	8	with	with	ADP
gujaf-331	310	9	p.	p.	NOUN
gujaf-331	310	10	value	value	NOUN
gujaf-331	310	11	of	of	ADP
gujaf-331	310	12	0.000	0.000	NUM
gujaf-331	310	13	;	;	PUNCT
gujaf-331	310	14	this	this	PRON
gujaf-331	310	15	indicates	indicate	VERB
gujaf-331	310	16	a	a	DET
gujaf-331	310	17	positive	positive	ADJ
gujaf-331	310	18	and	and	CCONJ
gujaf-331	310	19	significant	significant	ADJ
gujaf-331	310	20	relationship	relationship	NOUN
gujaf-331	310	21	between	between	ADP
gujaf-331	310	22	firm	firm	ADJ
gujaf-331	310	23	size	size	NOUN
gujaf-331	310	24	and	and	CCONJ
gujaf-331	310	25	share	share	NOUN
gujaf-331	310	26	price	price	NOUN
gujaf-331	310	27	at	at	ADP
gujaf-331	310	28	1	1	NUM
gujaf-331	310	29	%	%	NOUN
gujaf-331	310	30	level	level	NOUN
gujaf-331	310	31	of	of	ADP
gujaf-331	310	32	significance	significance	NOUN
gujaf-331	310	33	among	among	ADP
gujaf-331	310	34	the	the	DET
gujaf-331	310	35	listed	list	VERB
gujaf-331	310	36	service	service	NOUN
gujaf-331	310	37	firms	firm	NOUN
gujaf-331	310	38	in	in	ADP
gujaf-331	310	39	nigeria	nigeria	PROPN
gujaf-331	310	40	.	.	PUNCT
gujaf-331	311	1	this	this	PRON
gujaf-331	311	2	means	mean	VERB
gujaf-331	311	3	that	that	SCONJ
gujaf-331	311	4	for	for	ADP
gujaf-331	311	5	every	every	DET
gujaf-331	311	6	percentage	percentage	NOUN
gujaf-331	311	7	change	change	NOUN
gujaf-331	311	8	in	in	ADP
gujaf-331	311	9	firm	firm	ADJ
gujaf-331	311	10	size	size	NOUN
gujaf-331	311	11	,	,	PUNCT
gujaf-331	311	12	share	share	NOUN
gujaf-331	311	13	price	price	NOUN
gujaf-331	311	14	will	will	AUX
gujaf-331	311	15	increase	increase	VERB
gujaf-331	311	16	by	by	ADP
gujaf-331	311	17	0.72	0.72	NUM
gujaf-331	311	18	%	%	NOUN
gujaf-331	311	19	.	.	PUNCT
gujaf-331	312	1	this	this	PRON
gujaf-331	312	2	confirms	confirm	VERB
gujaf-331	312	3	the	the	DET
gujaf-331	312	4	findings	finding	NOUN
gujaf-331	312	5	of	of	ADP
gujaf-331	312	6	hirdinis	hirdinis	PROPN
gujaf-331	312	7	(	(	PUNCT
gujaf-331	312	8	2019	2019	NUM
gujaf-331	312	9	)	)	PUNCT
gujaf-331	312	10	but	but	CCONJ
gujaf-331	312	11	contradicts	contradict	VERB
gujaf-331	312	12	the	the	DET
gujaf-331	312	13	findings	finding	NOUN
gujaf-331	312	14	and	and	CCONJ
gujaf-331	312	15	conclusions	conclusion	NOUN
gujaf-331	312	16	of	of	ADP
gujaf-331	312	17	ilaboya	ilaboya	NOUN
gujaf-331	312	18	and	and	CCONJ
gujaf-331	312	19	aggreh	aggreh	NOUN
gujaf-331	312	20	(	(	PUNCT
gujaf-331	312	21	2013	2013	NUM
gujaf-331	312	22	)	)	PUNCT
gujaf-331	312	23	,	,	PUNCT
gujaf-331	312	24	mule	mule	PROPN
gujaf-331	312	25	et	et	PROPN
gujaf-331	312	26	al	al	PROPN
gujaf-331	312	27	.	.	PROPN
gujaf-331	312	28	2015	2015	NUM
gujaf-331	312	29	)	)	PUNCT
gujaf-331	312	30	and	and	CCONJ
gujaf-331	312	31	mulenga	mulenga	NOUN
gujaf-331	312	32	and	and	CCONJ
gujaf-331	312	33	bhatia	bhatia	PROPN
gujaf-331	312	34	(	(	PUNCT
gujaf-331	312	35	2020	2020	NUM
gujaf-331	312	36	)	)	PUNCT
gujaf-331	312	37	.	.	PUNCT
gujaf-331	313	1	5.0	5.0	NUM
gujaf-331	313	2	conclusions	conclusion	NOUN
gujaf-331	313	3	and	and	CCONJ
gujaf-331	313	4	recommendations	recommendation	NOUN
gujaf-331	313	5	the	the	DET
gujaf-331	313	6	study	study	NOUN
gujaf-331	313	7	examined	examine	VERB
gujaf-331	313	8	the	the	DET
gujaf-331	313	9	differences	difference	NOUN
gujaf-331	313	10	in	in	ADP
gujaf-331	313	11	the	the	DET
gujaf-331	313	12	value	value	NOUN
gujaf-331	313	13	relevance	relevance	NOUN
gujaf-331	313	14	of	of	ADP
gujaf-331	313	15	accounting	accounting	NOUN
gujaf-331	313	16	information	information	NOUN
gujaf-331	313	17	reported	report	VERB
gujaf-331	313	18	by	by	ADP
gujaf-331	313	19	the	the	DET
gujaf-331	313	20	listed	list	VERB
gujaf-331	313	21	service	service	NOUN
gujaf-331	313	22	firms	firm	NOUN
gujaf-331	313	23	and	and	CCONJ
gujaf-331	313	24	the	the	DET
gujaf-331	313	25	one	one	NOUN
gujaf-331	313	26	reported	report	VERB
gujaf-331	313	27	by	by	ADP
gujaf-331	313	28	the	the	DET
gujaf-331	313	29	listed	list	VERB
gujaf-331	313	30	manufacturing	manufacturing	NOUN
gujaf-331	313	31	firms	firm	NOUN
gujaf-331	313	32	in	in	ADP
gujaf-331	313	33	nigeria	nigeria	PROPN
gujaf-331	313	34	.	.	PUNCT
gujaf-331	314	1	secondary	secondary	ADJ
gujaf-331	314	2	data	datum	NOUN
gujaf-331	314	3	sourced	source	VERB
gujaf-331	314	4	from	from	ADP
gujaf-331	314	5	the	the	DET
gujaf-331	314	6	selected	select	VERB
gujaf-331	314	7	firms	firm	NOUN
gujaf-331	314	8	’	'	PUNCT
gujaf-331	314	9	annual	annual	ADJ
gujaf-331	314	10	reports	report	NOUN
gujaf-331	314	11	was	be	AUX
gujaf-331	314	12	used	use	VERB
gujaf-331	314	13	.	.	PUNCT
gujaf-331	315	1	share	share	NOUN
gujaf-331	315	2	price	price	NOUN
gujaf-331	315	3	was	be	AUX
gujaf-331	315	4	used	use	VERB
gujaf-331	315	5	to	to	PART
gujaf-331	315	6	represent	represent	VERB
gujaf-331	315	7	value	value	NOUN
gujaf-331	315	8	of	of	ADP
gujaf-331	315	9	firms	firm	NOUN
gujaf-331	315	10	,	,	PUNCT
gujaf-331	315	11	while	while	SCONJ
gujaf-331	315	12	earnings	earning	NOUN
gujaf-331	315	13	per	per	ADP
gujaf-331	315	14	share	share	NOUN
gujaf-331	315	15	,	,	PUNCT
gujaf-331	315	16	book	book	NOUN
gujaf-331	315	17	value	value	NOUN
gujaf-331	315	18	per	per	ADP
gujaf-331	315	19	share	share	NOUN
gujaf-331	315	20	,	,	PUNCT
gujaf-331	315	21	dividend	dividend	VERB
gujaf-331	315	22	per	per	ADP
gujaf-331	315	23	share	share	NOUN
gujaf-331	315	24	,	,	PUNCT
gujaf-331	315	25	cash	cash	NOUN
gujaf-331	315	26	flow	flow	NOUN
gujaf-331	315	27	from	from	ADP
gujaf-331	315	28	operations	operation	NOUN
gujaf-331	315	29	and	and	CCONJ
gujaf-331	315	30	firm	firm	ADJ
gujaf-331	315	31	size	size	NOUN
gujaf-331	315	32	were	be	AUX
gujaf-331	315	33	used	use	VERB
gujaf-331	315	34	as	as	ADP
gujaf-331	315	35	accounting	accounting	NOUN
gujaf-331	315	36	information	information	NOUN
gujaf-331	315	37	.	.	PUNCT
gujaf-331	316	1	we	we	PRON
gujaf-331	316	2	reported	report	VERB
gujaf-331	316	3	fixed	fix	VERB
gujaf-331	316	4	effect	effect	NOUN
gujaf-331	316	5	regression	regression	NOUN
gujaf-331	316	6	model	model	NOUN
gujaf-331	316	7	for	for	ADP
gujaf-331	316	8	the	the	DET
gujaf-331	316	9	manufacturing	manufacturing	NOUN
gujaf-331	316	10	firms	firm	NOUN
gujaf-331	316	11	and	and	CCONJ
gujaf-331	316	12	correlated	correlate	VERB
gujaf-331	316	13	panel	panel	NOUN
gujaf-331	316	14	corrected	correct	VERB
gujaf-331	316	15	standard	standard	ADJ
gujaf-331	316	16	errors	error	NOUN
gujaf-331	316	17	for	for	ADP
gujaf-331	316	18	the	the	DET
gujaf-331	316	19	listed	list	VERB
gujaf-331	316	20	service	service	NOUN
gujaf-331	316	21	firms	firm	NOUN
gujaf-331	316	22	due	due	ADP
gujaf-331	316	23	to	to	ADP
gujaf-331	316	24	the	the	DET
gujaf-331	316	25	problem	problem	NOUN
gujaf-331	316	26	of	of	ADP
gujaf-331	316	27	heteroscedasticity	heteroscedasticity	NOUN
gujaf-331	316	28	with	with	ADP
gujaf-331	316	29	the	the	DET
gujaf-331	316	30	data	datum	NOUN
gujaf-331	316	31	.	.	PUNCT
gujaf-331	317	1	the	the	DET
gujaf-331	317	2	study	study	NOUN
gujaf-331	317	3	concluded	conclude	VERB
gujaf-331	317	4	that	that	SCONJ
gujaf-331	317	5	earnings	earning	NOUN
gujaf-331	317	6	per	per	ADP
gujaf-331	317	7	share	share	NOUN
gujaf-331	317	8	and	and	CCONJ
gujaf-331	317	9	book	book	NOUN
gujaf-331	317	10	value	value	NOUN
gujaf-331	317	11	per	per	ADP
gujaf-331	317	12	share	share	NOUN
gujaf-331	317	13	determine	determine	NOUN
gujaf-331	317	14	share	share	NOUN
gujaf-331	317	15	prices	price	NOUN
gujaf-331	317	16	more	more	ADJ
gujaf-331	317	17	among	among	ADP
gujaf-331	317	18	the	the	DET
gujaf-331	317	19	listed	list	VERB
gujaf-331	317	20	manufacturing	manufacturing	NOUN
gujaf-331	317	21	firms	firm	NOUN
gujaf-331	317	22	than	than	ADP
gujaf-331	317	23	the	the	DET
gujaf-331	317	24	listed	list	VERB
gujaf-331	317	25	service	service	NOUN
gujaf-331	317	26	firms	firm	NOUN
gujaf-331	317	27	in	in	ADP
gujaf-331	317	28	nigeria	nigeria	PROPN
gujaf-331	317	29	within	within	ADP
gujaf-331	317	30	the	the	DET
gujaf-331	317	31	period	period	NOUN
gujaf-331	317	32	of	of	ADP
gujaf-331	317	33	the	the	DET
gujaf-331	317	34	study	study	NOUN
gujaf-331	317	35	.	.	PUNCT
gujaf-331	318	1	additionally	additionally	ADV
gujaf-331	318	2	,	,	PUNCT
gujaf-331	318	3	it	it	PRON
gujaf-331	318	4	was	be	AUX
gujaf-331	318	5	concluded	conclude	VERB
gujaf-331	318	6	that	that	SCONJ
gujaf-331	318	7	dividend	dividend	NOUN
gujaf-331	318	8	determines	determine	VERB
gujaf-331	318	9	share	share	NOUN
gujaf-331	318	10	prices	price	NOUN
gujaf-331	318	11	among	among	ADP
gujaf-331	318	12	the	the	DET
gujaf-331	318	13	listed	list	VERB
gujaf-331	318	14	service	service	NOUN
gujaf-331	318	15	firms	firm	NOUN
gujaf-331	318	16	more	more	ADJ
gujaf-331	318	17	than	than	ADP
gujaf-331	318	18	the	the	DET
gujaf-331	318	19	listed	list	VERB
gujaf-331	318	20	manufacturing	manufacturing	NOUN
gujaf-331	318	21	firms	firm	NOUN
gujaf-331	318	22	in	in	ADP
gujaf-331	318	23	nigeria	nigeria	PROPN
gujaf-331	318	24	in	in	ADP
gujaf-331	318	25	the	the	DET
gujaf-331	318	26	post	post	ADJ
gujaf-331	318	27	pandemic	pandemic	ADJ
gujaf-331	318	28	period	period	NOUN
gujaf-331	318	29	.	.	PUNCT
gujaf-331	319	1	however	however	ADV
gujaf-331	319	2	,	,	PUNCT
gujaf-331	319	3	cash	cash	NOUN
gujaf-331	319	4	flow	flow	NOUN
gujaf-331	319	5	from	from	ADP
gujaf-331	319	6	operations	operation	NOUN
gujaf-331	319	7	is	be	AUX
gujaf-331	319	8	not	not	PART
gujaf-331	319	9	a	a	DET
gujaf-331	319	10	determinant	determinant	NOUN
gujaf-331	319	11	of	of	ADP
gujaf-331	319	12	share	share	NOUN
gujaf-331	319	13	prices	price	NOUN
gujaf-331	319	14	among	among	ADP
gujaf-331	319	15	the	the	DET
gujaf-331	319	16	listed	list	VERB
gujaf-331	319	17	manufacturing	manufacturing	NOUN
gujaf-331	319	18	firms	firm	NOUN
gujaf-331	319	19	;	;	PUNCT
gujaf-331	319	20	while	while	SCONJ
gujaf-331	319	21	it	it	PRON
gujaf-331	319	22	is	be	AUX
gujaf-331	319	23	value	value	NOUN
gujaf-331	319	24	relevant	relevant	ADJ
gujaf-331	319	25	among	among	ADP
gujaf-331	319	26	the	the	DET
gujaf-331	319	27	listed	list	VERB
gujaf-331	319	28	service	service	NOUN
gujaf-331	319	29	firms	firm	NOUN
gujaf-331	319	30	.	.	PUNCT
gujaf-331	320	1	based	base	VERB
gujaf-331	320	2	on	on	ADP
gujaf-331	320	3	the	the	DET
gujaf-331	320	4	conclusions	conclusion	NOUN
gujaf-331	320	5	,	,	PUNCT
gujaf-331	320	6	the	the	DET
gujaf-331	320	7	study	study	NOUN
gujaf-331	320	8	hereby	hereby	ADV
gujaf-331	320	9	recommends	recommend	VERB
gujaf-331	320	10	that	that	SCONJ
gujaf-331	320	11	in	in	ADP
gujaf-331	320	12	the	the	DET
gujaf-331	320	13	post	post	ADJ
gujaf-331	320	14	pandemic	pandemic	ADJ
gujaf-331	320	15	period	period	NOUN
gujaf-331	320	16	,	,	PUNCT
gujaf-331	320	17	investors	investor	NOUN
gujaf-331	320	18	and	and	CCONJ
gujaf-331	320	19	financial	financial	ADJ
gujaf-331	320	20	analysts	analyst	NOUN
gujaf-331	320	21	should	should	AUX
gujaf-331	320	22	use	use	VERB
gujaf-331	320	23	earnings	earning	NOUN
gujaf-331	320	24	,	,	PUNCT
gujaf-331	320	25	book	book	NOUN
gujaf-331	320	26	value	value	NOUN
gujaf-331	320	27	,	,	PUNCT
gujaf-331	320	28	and	and	CCONJ
gujaf-331	320	29	dividend	dividend	VERB
gujaf-331	320	30	for	for	ADP
gujaf-331	320	31	share	share	NOUN
gujaf-331	320	32	price	price	NOUN
gujaf-331	320	33	valuation	valuation	NOUN
gujaf-331	320	34	among	among	ADP
gujaf-331	320	35	both	both	DET
gujaf-331	320	36	listed	list	VERB
gujaf-331	320	37	manufacturing	manufacturing	NOUN
gujaf-331	320	38	and	and	CCONJ
gujaf-331	320	39	listed	list	VERB
gujaf-331	320	40	service	service	NOUN
gujaf-331	320	41	firms	firm	NOUN
gujaf-331	320	42	;	;	PUNCT
gujaf-331	320	43	while	while	SCONJ
gujaf-331	320	44	cash	cash	NOUN
gujaf-331	320	45	flow	flow	NOUN
gujaf-331	320	46	from	from	ADP
gujaf-331	320	47	operations	operation	NOUN
gujaf-331	320	48	should	should	AUX
gujaf-331	320	49	only	only	ADV
gujaf-331	320	50	be	be	AUX
gujaf-331	320	51	used	use	VERB
gujaf-331	320	52	among	among	ADP
gujaf-331	320	53	the	the	DET
gujaf-331	320	54	listed	list	VERB
gujaf-331	320	55	service	service	NOUN
gujaf-331	320	56	firms	firm	NOUN
gujaf-331	320	57	.	.	PUNCT
gujaf-331	321	1	in	in	ADP
gujaf-331	321	2	terms	term	NOUN
gujaf-331	321	3	of	of	ADP
gujaf-331	321	4	comparison	comparison	NOUN
gujaf-331	321	5	,	,	PUNCT
gujaf-331	321	6	earnings	earning	NOUN
gujaf-331	321	7	per	per	ADP
gujaf-331	321	8	share	share	NOUN
gujaf-331	321	9	and	and	CCONJ
gujaf-331	321	10	book	book	NOUN
gujaf-331	321	11	value	value	NOUN
gujaf-331	321	12	of	of	ADP
gujaf-331	321	13	equity	equity	NOUN
gujaf-331	321	14	reported	report	VERB
gujaf-331	321	15	by	by	ADP
gujaf-331	321	16	listed	list	VERB
gujaf-331	321	17	manufacturing	manufacturing	NOUN
gujaf-331	321	18	firms	firm	NOUN
gujaf-331	321	19	determines	determine	VERB
gujaf-331	321	20	share	share	NOUN
gujaf-331	321	21	price	price	NOUN
gujaf-331	321	22	more	more	ADJ
gujaf-331	321	23	than	than	ADP
gujaf-331	321	24	the	the	DET
gujaf-331	321	25	ones	one	NOUN
gujaf-331	321	26	reported	report	VERB
gujaf-331	321	27	by	by	ADP
gujaf-331	321	28	the	the	DET
gujaf-331	321	29	listed	list	VERB
gujaf-331	321	30	service	service	NOUN
gujaf-331	321	31	firms	firm	NOUN
gujaf-331	321	32	.	.	PUNCT
gujaf-331	322	1	however	however	ADV
gujaf-331	322	2	,	,	PUNCT
gujaf-331	322	3	divided	divide	VERB
gujaf-331	322	4	among	among	ADP
gujaf-331	322	5	the	the	DET
gujaf-331	322	6	listed	list	VERB
gujaf-331	322	7	service	service	NOUN
gujaf-331	322	8	firms	firm	NOUN
gujaf-331	322	9	should	should	AUX
gujaf-331	322	10	be	be	AUX
gujaf-331	322	11	given	give	VERB
gujaf-331	322	12	preference	preference	NOUN
gujaf-331	322	13	over	over	ADP
gujaf-331	322	14	dividend	dividend	NOUN
gujaf-331	322	15	reported	report	VERB
gujaf-331	322	16	by	by	ADP
gujaf-331	322	17	the	the	DET
gujaf-331	322	18	listed	list	VERB
gujaf-331	322	19	manufacturing	manufacturing	NOUN
gujaf-331	322	20	firms	firm	NOUN
gujaf-331	322	21	in	in	ADP
gujaf-331	322	22	nigeria	nigeria	PROPN
gujaf-331	322	23	in	in	ADP
gujaf-331	322	24	equity	equity	NOUN
gujaf-331	322	25	valuation	valuation	NOUN
gujaf-331	322	26	.	.	PUNCT
gujaf-331	323	1	additionally	additionally	ADV
gujaf-331	323	2	,	,	PUNCT
gujaf-331	323	3	listed	list	VERB
gujaf-331	323	4	manufacturing	manufacturing	NOUN
gujaf-331	323	5	and	and	CCONJ
gujaf-331	323	6	financial	financial	ADJ
gujaf-331	323	7	service	service	NOUN
gujaf-331	323	8	firms	firm	NOUN
gujaf-331	323	9	in	in	ADP
gujaf-331	323	10	nigeria	nigeria	PROPN
gujaf-331	323	11	should	should	AUX
gujaf-331	323	12	work	work	VERB
gujaf-331	323	13	towards	towards	ADP
gujaf-331	323	14	increasing	increase	VERB
gujaf-331	323	15	their	their	PRON
gujaf-331	323	16	earnings	earning	NOUN
gujaf-331	323	17	as	as	SCONJ
gujaf-331	323	18	it	it	PRON
gujaf-331	323	19	determines	determine	VERB
gujaf-331	323	20	share	share	NOUN
gujaf-331	323	21	price	price	NOUN
gujaf-331	323	22	.	.	PUNCT
gujaf-331	324	1	as	as	ADV
gujaf-331	324	2	well	well	ADV
gujaf-331	324	3	,	,	PUNCT
gujaf-331	324	4	they	they	PRON
gujaf-331	324	5	should	should	AUX
gujaf-331	324	6	suitably	suitably	ADV
gujaf-331	324	7	manage	manage	VERB
gujaf-331	324	8	their	their	PRON
gujaf-331	324	9	book	book	NOUN
gujaf-331	324	10	value	value	NOUN
gujaf-331	324	11	,	,	PUNCT
gujaf-331	324	12	pay	pay	VERB
gujaf-331	324	13	dividend	dividend	NOUN
gujaf-331	324	14	to	to	ADP
gujaf-331	324	15	investors	investor	NOUN
gujaf-331	324	16	from	from	ADP
gujaf-331	324	17	the	the	DET
gujaf-331	324	18	profit	profit	NOUN
gujaf-331	324	19	generated	generate	VERB
gujaf-331	324	20	and	and	CCONJ
gujaf-331	324	21	a	a	DET
gujaf-331	324	22	balance	balance	NOUN
gujaf-331	324	23	should	should	AUX
gujaf-331	324	24	be	be	AUX
gujaf-331	324	25	strike	strike	VERB
gujaf-331	324	26	between	between	ADP
gujaf-331	324	27	cash	cash	NOUN
gujaf-331	324	28	inflow	inflow	NOUN
gujaf-331	324	29	and	and	CCONJ
gujaf-331	324	30	out	out	ADP
gujaf-331	324	31	flow	flow	NOUN
gujaf-331	324	32	from	from	ADP
gujaf-331	324	33	operations	operation	NOUN
gujaf-331	324	34	to	to	PART
gujaf-331	324	35	avoid	avoid	VERB
gujaf-331	324	36	cash	cash	NOUN
gujaf-331	324	37	shortage	shortage	NOUN
gujaf-331	324	38	or	or	CCONJ
gujaf-331	324	39	keeping	keep	VERB
gujaf-331	324	40	unneeded	unneeded	ADJ
gujaf-331	324	41	cash	cash	NOUN
gujaf-331	324	42	.	.	PUNCT
gujaf-331	325	1	moreover	moreover	ADV
gujaf-331	325	2	,	,	PUNCT
gujaf-331	325	3	sec	sec	PROPN
gujaf-331	325	4	and	and	CCONJ
gujaf-331	325	5	frc	frc	PROPN
gujaf-331	325	6	should	should	AUX
gujaf-331	325	7	maintain	maintain	VERB
gujaf-331	325	8	their	their	PRON
gujaf-331	325	9	effort	effort	NOUN
gujaf-331	325	10	in	in	ADP
gujaf-331	325	11	ensuring	ensure	VERB
gujaf-331	325	12	the	the	DET
gujaf-331	325	13	integrity	integrity	NOUN
gujaf-331	325	14	of	of	ADP
gujaf-331	325	15	information	information	NOUN
gujaf-331	325	16	released	release	VERB
gujaf-331	325	17	by	by	ADP
gujaf-331	325	18	the	the	DET
gujaf-331	325	19	listed	list	VERB
gujaf-331	325	20	firms	firm	NOUN
gujaf-331	325	21	in	in	ADP
gujaf-331	325	22	nigeria	nigeria	PROPN
gujaf-331	325	23	.	.	PUNCT
gujaf-331	326	1	gusau	gusau	PROPN
gujaf-331	326	2	journal	journal	PROPN
gujaf-331	326	3	of	of	ADP
gujaf-331	326	4	accounting	accounting	NOUN
gujaf-331	326	5	and	and	CCONJ
gujaf-331	326	6	finance	finance	NOUN
gujaf-331	326	7	,	,	PUNCT
gujaf-331	326	8	vol	vol	NOUN
gujaf-331	326	9	.	.	PROPN
gujaf-331	326	10	5	5	NUM
gujaf-331	326	11	,	,	PUNCT
gujaf-331	326	12	issue	issue	NOUN
gujaf-331	326	13	2	2	NUM
gujaf-331	326	14	,	,	PUNCT
gujaf-331	326	15	october	october	PROPN
gujaf-331	326	16	,	,	PUNCT
gujaf-331	326	17	2024	2024	NUM
gujaf-331	326	18	85	85	NUM
gujaf-331	326	19	references	reference	NOUN
gujaf-331	326	20	abubakar	abubakar	PROPN
gujaf-331	326	21	,	,	PUNCT
gujaf-331	326	22	a.	a.	PROPN
gujaf-331	326	23	,	,	PUNCT
gujaf-331	326	24	&	&	CCONJ
gujaf-331	326	25	abbas	abbas	PROPN
gujaf-331	326	26	,	,	PUNCT
gujaf-331	326	27	a.	a.	NOUN
gujaf-331	326	28	n.	n.	NOUN
gujaf-331	326	29	(	(	PUNCT
gujaf-331	326	30	2021	2021	NUM
gujaf-331	326	31	)	)	PUNCT
gujaf-331	326	32	.	.	PUNCT
gujaf-331	327	1	overall	overall	ADJ
gujaf-331	327	2	value	value	NOUN
gujaf-331	327	3	relevance	relevance	NOUN
gujaf-331	327	4	of	of	ADP
gujaf-331	327	5	timeliness	timeliness	NOUN
gujaf-331	327	6	of	of	ADP
gujaf-331	327	7	accounting	accounting	NOUN
gujaf-331	327	8	information	information	NOUN
gujaf-331	327	9	in	in	ADP
gujaf-331	327	10	the	the	DET
gujaf-331	327	11	listed	list	VERB
gujaf-331	327	12	insurance	insurance	NOUN
gujaf-331	327	13	firms	firm	NOUN
gujaf-331	327	14	in	in	ADP
gujaf-331	327	15	nigeria	nigeria	PROPN
gujaf-331	327	16	:	:	PUNCT
gujaf-331	327	17	application	application	NOUN
gujaf-331	327	18	of	of	ADP
gujaf-331	327	19	crammer	crammer	PROPN
gujaf-331	327	20	z	z	PROPN
gujaf-331	327	21	test	test	NOUN
gujaf-331	327	22	.	.	PUNCT
gujaf-331	328	1	gusau	gusau	ADJ
gujaf-331	328	2	international	international	PROPN
gujaf-331	328	3	journal	journal	PROPN
gujaf-331	328	4	of	of	ADP
gujaf-331	328	5	management	management	NOUN
gujaf-331	328	6	and	and	CCONJ
gujaf-331	328	7	social	social	ADJ
gujaf-331	328	8	sciences	science	NOUN
gujaf-331	328	9	,	,	PUNCT
gujaf-331	328	10	4(3	4(3	NUM
gujaf-331	328	11	)	)	PUNCT
gujaf-331	328	12	,	,	PUNCT
gujaf-331	328	13	230–249	230–249	NUM
gujaf-331	328	14	.	.	PUNCT
gujaf-331	329	1	abubakar	abubakar	PROPN
gujaf-331	329	2	,	,	PUNCT
gujaf-331	329	3	a.	a.	NOUN
gujaf-331	329	4	,	,	PUNCT
gujaf-331	329	5	shuaibu	shuaibu	NOUN
gujaf-331	329	6	,	,	PUNCT
gujaf-331	329	7	y.	y.	NOUN
gujaf-331	329	8	m.	m.	PROPN
gujaf-331	329	9	,	,	PUNCT
gujaf-331	329	10	&	&	CCONJ
gujaf-331	329	11	magaji	magaji	NOUN
gujaf-331	329	12	,	,	PUNCT
gujaf-331	329	13	a.	a.	NOUN
gujaf-331	329	14	(	(	PUNCT
gujaf-331	329	15	2020	2020	NUM
gujaf-331	329	16	)	)	PUNCT
gujaf-331	329	17	.	.	PUNCT
gujaf-331	330	1	moderating	moderate	VERB
gujaf-331	330	2	effect	effect	NOUN
gujaf-331	330	3	of	of	ADP
gujaf-331	330	4	leverage	leverage	NOUN
gujaf-331	330	5	on	on	ADP
gujaf-331	330	6	the	the	DET
gujaf-331	330	7	value	value	NOUN
gujaf-331	330	8	relevance	relevance	NOUN
gujaf-331	330	9	of	of	ADP
gujaf-331	330	10	accounting	account	VERB
gujaf-331	330	11	information	information	NOUN
gujaf-331	330	12	in	in	ADP
gujaf-331	330	13	the	the	DET
gujaf-331	330	14	nigerian	nigerian	ADJ
gujaf-331	330	15	listed	list	VERB
gujaf-331	330	16	oil	oil	NOUN
gujaf-331	330	17	and	and	CCONJ
gujaf-331	330	18	gas	gas	NOUN
gujaf-331	330	19	firms	firm	NOUN
gujaf-331	330	20	.	.	PUNCT
gujaf-331	331	1	gusau	gusau	PROPN
gujaf-331	331	2	journal	journal	PROPN
gujaf-331	331	3	of	of	ADP
gujaf-331	331	4	accounting	accounting	NOUN
gujaf-331	331	5	and	and	CCONJ
gujaf-331	331	6	finance	finance	NOUN
gujaf-331	331	7	,	,	PUNCT
gujaf-331	331	8	1(1	1(1	NUM
gujaf-331	331	9	)	)	PUNCT
gujaf-331	331	10	.	.	PUNCT
gujaf-331	332	1	abubakar	abubakar	PROPN
gujaf-331	332	2	,	,	PUNCT
gujaf-331	332	3	s.	s.	PROPN
gujaf-331	332	4	(	(	PUNCT
gujaf-331	332	5	2011	2011	NUM
gujaf-331	332	6	)	)	PUNCT
gujaf-331	332	7	.	.	PUNCT
gujaf-331	333	1	value	value	NOUN
gujaf-331	333	2	relevance	relevance	NOUN
gujaf-331	333	3	of	of	ADP
gujaf-331	333	4	accounting	accounting	NOUN
gujaf-331	333	5	information	information	NOUN
gujaf-331	333	6	of	of	ADP
gujaf-331	333	7	listed	list	VERB
gujaf-331	333	8	new	new	ADJ
gujaf-331	333	9	economy	economy	NOUN
gujaf-331	333	10	firms	firm	NOUN
gujaf-331	333	11	in	in	ADP
gujaf-331	333	12	nigeria	nigeria	PROPN
gujaf-331	333	13	:	:	PUNCT
gujaf-331	333	14	an	an	DET
gujaf-331	333	15	empirical	empirical	ADJ
gujaf-331	333	16	investigation	investigation	NOUN
gujaf-331	333	17	using	use	VERB
gujaf-331	333	18	ohlson	ohlson	NOUN
gujaf-331	333	19	model	model	NOUN
gujaf-331	333	20	.	.	PUNCT
gujaf-331	334	1	ngerian	ngerian	PROPN
gujaf-331	334	2	journal	journal	PROPN
gujaf-331	334	3	of	of	ADP
gujaf-331	334	4	accounting	accounting	NOUN
gujaf-331	334	5	research	research	NOUN
gujaf-331	334	6	,	,	PUNCT
gujaf-331	334	7	6(2	6(2	NUM
gujaf-331	334	8	)	)	PUNCT
gujaf-331	334	9	,	,	PUNCT
gujaf-331	334	10	1–17	1–17	PROPN
gujaf-331	334	11	.	.	PUNCT
gujaf-331	335	1	adefunke	adefunke	PROPN
gujaf-331	335	2	,	,	PUNCT
gujaf-331	335	3	a.	a.	PROPN
gujaf-331	335	4	b.	b.	PROPN
gujaf-331	335	5	,	,	PUNCT
gujaf-331	335	6	&	&	CCONJ
gujaf-331	335	7	ojeaga	ojeaga	NOUN
gujaf-331	335	8	,	,	PUNCT
gujaf-331	335	9	j.	j.	PROPN
gujaf-331	335	10	o.	o.	PROPN
gujaf-331	335	11	(	(	PUNCT
gujaf-331	335	12	2018	2018	NUM
gujaf-331	335	13	)	)	PUNCT
gujaf-331	335	14	.	.	PUNCT
gujaf-331	336	1	value	value	NOUN
gujaf-331	336	2	relevance	relevance	NOUN
gujaf-331	336	3	of	of	ADP
gujaf-331	336	4	accounting	accounting	NOUN
gujaf-331	336	5	information	information	NOUN
gujaf-331	336	6	and	and	CCONJ
gujaf-331	336	7	share	share	NOUN
gujaf-331	336	8	price	price	NOUN
gujaf-331	336	9	in	in	ADP
gujaf-331	336	10	the	the	DET
gujaf-331	336	11	nigerian	nigerian	ADJ
gujaf-331	336	12	stock	stock	NOUN
gujaf-331	336	13	sxchange	sxchange	NOUN
gujaf-331	336	14	.	.	PUNCT
gujaf-331	337	1	international	international	ADJ
gujaf-331	337	2	journal	journal	PROPN
gujaf-331	337	3	of	of	ADP
gujaf-331	337	4	management	management	NOUN
gujaf-331	337	5	studies	study	NOUN
gujaf-331	337	6	,	,	PUNCT
gujaf-331	337	7	business	business	NOUN
gujaf-331	337	8	and	and	CCONJ
gujaf-331	337	9	entrepreneurship	entrepreneurship	NOUN
gujaf-331	337	10	research	research	NOUN
gujaf-331	337	11	,	,	PUNCT
gujaf-331	337	12	3(1	3(1	NUM
gujaf-331	337	13	)	)	PUNCT
gujaf-331	337	14	,	,	PUNCT
gujaf-331	337	15	25–34	25–34	NUM
gujaf-331	337	16	.	.	PUNCT
gujaf-331	338	1	http://www.casirmediapublishing.com	http://www.casirmediapublishing.com	X
gujaf-331	338	2	ajape	ajape	NOUN
gujaf-331	338	3	,	,	PUNCT
gujaf-331	338	4	m.	m.	NOUN
gujaf-331	338	5	k.	k.	PROPN
gujaf-331	338	6	,	,	PUNCT
gujaf-331	338	7	omolehinwa	omolehinwa	PROPN
gujaf-331	338	8	,	,	PUNCT
gujaf-331	338	9	e.	e.	PROPN
gujaf-331	338	10	o.	o.	PROPN
gujaf-331	338	11	,	,	PUNCT
gujaf-331	338	12	&	&	CCONJ
gujaf-331	338	13	adeyemi	adeyemi	ADV
gujaf-331	338	14	,	,	PUNCT
gujaf-331	338	15	s.	s.	PROPN
gujaf-331	338	16	b.	b.	PROPN
gujaf-331	338	17	(	(	PUNCT
gujaf-331	338	18	2018	2018	NUM
gujaf-331	338	19	)	)	PUNCT
gujaf-331	338	20	.	.	PUNCT
gujaf-331	339	1	value	value	NOUN
gujaf-331	339	2	relevance	relevance	NOUN
gujaf-331	339	3	of	of	ADP
gujaf-331	339	4	accounting	account	VERB
gujaf-331	339	5	information	information	NOUN
gujaf-331	339	6	in	in	ADP
gujaf-331	339	7	consumer	consumer	NOUN
gujaf-331	339	8	goods	good	NOUN
gujaf-331	339	9	companies	company	NOUN
gujaf-331	339	10	in	in	ADP
gujaf-331	339	11	nigeria	nigeria	PROPN
gujaf-331	339	12	:	:	PUNCT
gujaf-331	339	13	a	a	DET
gujaf-331	339	14	preand	preand	NOUN
gujaf-331	339	15	postifrs	postifrs	ADJ
gujaf-331	339	16	periods	period	NOUN
gujaf-331	339	17	appraisal	appraisal	NOUN
gujaf-331	339	18	.	.	PUNCT
gujaf-331	340	1	crawfo	crawfo	PROPN
gujaf-331	340	2	journal	journal	PROPN
gujaf-331	340	3	of	of	ADP
gujaf-331	340	4	busines	busine	NOUN
gujaf-331	340	5	and	and	CCONJ
gujaf-331	340	6	social	social	ADJ
gujaf-331	340	7	sciences	science	NOUN
gujaf-331	340	8	,	,	PUNCT
gujaf-331	340	9	8(1	8(1	NOUN
gujaf-331	340	10	)	)	PUNCT
gujaf-331	340	11	,	,	PUNCT
gujaf-331	340	12	128–141	128–141	NUM
gujaf-331	340	13	.	.	PUNCT
gujaf-331	341	1	akadakpo	akadakpo	PROPN
gujaf-331	341	2	,	,	PUNCT
gujaf-331	341	3	b.	b.	PROPN
gujaf-331	341	4	a.	a.	PROPN
gujaf-331	341	5	,	,	PUNCT
gujaf-331	341	6	&	&	CCONJ
gujaf-331	341	7	mgbame	mgbame	PROPN
gujaf-331	341	8	,	,	PUNCT
gujaf-331	341	9	m.	m.	NOUN
gujaf-331	341	10	c.	c.	PROPN
gujaf-331	341	11	(	(	PUNCT
gujaf-331	341	12	2018	2018	NUM
gujaf-331	341	13	)	)	PUNCT
gujaf-331	341	14	.	.	PUNCT
gujaf-331	342	1	value	value	NOUN
gujaf-331	342	2	relevance	relevance	NOUN
gujaf-331	342	3	of	of	ADP
gujaf-331	342	4	accounting	accounting	NOUN
gujaf-331	342	5	information	information	NOUN
gujaf-331	342	6	:	:	PUNCT
gujaf-331	342	7	the	the	DET
gujaf-331	342	8	moderating	moderate	VERB
gujaf-331	342	9	effect	effect	NOUN
gujaf-331	342	10	of	of	ADP
gujaf-331	342	11	timeliness	timeliness	NOUN
gujaf-331	342	12	.	.	PUNCT
gujaf-331	343	1	accounting	accounting	NOUN
gujaf-331	343	2	and	and	CCONJ
gujaf-331	343	3	taxation	taxation	NOUN
gujaf-331	343	4	review	review	NOUN
gujaf-331	343	5	,	,	PUNCT
gujaf-331	343	6	2(1	2(1	NUM
gujaf-331	343	7	)	)	PUNCT
gujaf-331	343	8	,	,	PUNCT
gujaf-331	343	9	122–135	122–135	NUM
gujaf-331	343	10	.	.	PUNCT
gujaf-331	344	1	alakra	alakra	NOUN
gujaf-331	344	2	,	,	PUNCT
gujaf-331	344	3	m.	m.	NOUN
gujaf-331	344	4	,	,	PUNCT
gujaf-331	344	5	eddie	eddie	PROPN
gujaf-331	344	6	,	,	PUNCT
gujaf-331	344	7	i.	i.	PROPN
gujaf-331	344	8	a.	a.	PROPN
gujaf-331	344	9	,	,	PUNCT
gujaf-331	344	10	&	&	CCONJ
gujaf-331	344	11	ali	ali	PROPN
gujaf-331	344	12	,	,	PUNCT
gujaf-331	344	13	m.	m.	PROPN
gujaf-331	344	14	j.	j.	PROPN
gujaf-331	344	15	(	(	PUNCT
gujaf-331	344	16	2010	2010	NUM
gujaf-331	344	17	)	)	PUNCT
gujaf-331	344	18	.	.	PUNCT
gujaf-331	345	1	the	the	DET
gujaf-331	345	2	influence	influence	NOUN
gujaf-331	345	3	of	of	ADP
gujaf-331	345	4	the	the	DET
gujaf-331	345	5	introduction	introduction	NOUN
gujaf-331	345	6	of	of	ADP
gujaf-331	345	7	accounting	accounting	NOUN
gujaf-331	345	8	disclosure	disclosure	NOUN
gujaf-331	345	9	regulation	regulation	NOUN
gujaf-331	345	10	on	on	ADP
gujaf-331	345	11	mandatory	mandatory	ADJ
gujaf-331	345	12	disclosure	disclosure	NOUN
gujaf-331	345	13	compliance	compliance	NOUN
gujaf-331	345	14	:	:	PUNCT
gujaf-331	345	15	evidence	evidence	NOUN
gujaf-331	345	16	from	from	ADP
gujaf-331	345	17	jordan	jordan	PROPN
gujaf-331	345	18	.	.	PUNCT
gujaf-331	346	1	the	the	DET
gujaf-331	346	2	british	british	PROPN
gujaf-331	346	3	accounting	accounting	PROPN
gujaf-331	346	4	review	review	PROPN
gujaf-331	346	5	,	,	PUNCT
gujaf-331	346	6	42(3	42(3	NUM
gujaf-331	346	7	)	)	PUNCT
gujaf-331	346	8	,	,	PUNCT
gujaf-331	346	9	170–186	170–186	NUM
gujaf-331	346	10	.	.	PUNCT
gujaf-331	347	1	http://doi.org/10.1016/j.bar.2010.04.001	http://doi.org/10.1016/j.bar.2010.04.001	PROPN
gujaf-331	347	2	baboukardos	baboukardos	PROPN
gujaf-331	347	3	,	,	PUNCT
gujaf-331	347	4	d.	d.	PROPN
gujaf-331	347	5	,	,	PUNCT
gujaf-331	347	6	&	&	CCONJ
gujaf-331	347	7	rimmel	rimmel	PROPN
gujaf-331	347	8	,	,	PUNCT
gujaf-331	347	9	g.	g.	PROPN
gujaf-331	347	10	(	(	PUNCT
gujaf-331	347	11	2016	2016	NUM
gujaf-331	347	12	)	)	PUNCT
gujaf-331	347	13	.	.	PUNCT
gujaf-331	348	1	value	value	NOUN
gujaf-331	348	2	relevance	relevance	NOUN
gujaf-331	348	3	of	of	ADP
gujaf-331	348	4	accounting	account	VERB
gujaf-331	348	5	information	information	NOUN
gujaf-331	348	6	under	under	ADP
gujaf-331	348	7	an	an	DET
gujaf-331	348	8	integrated	integrated	ADJ
gujaf-331	348	9	reporting	reporting	NOUN
gujaf-331	348	10	approach	approach	NOUN
gujaf-331	348	11	:	:	PUNCT
gujaf-331	348	12	a	a	DET
gujaf-331	348	13	research	research	NOUN
gujaf-331	348	14	note	note	NOUN
gujaf-331	348	15	.	.	PUNCT
gujaf-331	349	1	journal	journal	NOUN
gujaf-331	349	2	of	of	ADP
gujaf-331	349	3	accounting	accounting	NOUN
gujaf-331	349	4	and	and	CCONJ
gujaf-331	349	5	public	public	ADJ
gujaf-331	349	6	policy	policy	NOUN
gujaf-331	349	7	,	,	PUNCT
gujaf-331	349	8	35(4	35(4	NUM
gujaf-331	349	9	)	)	PUNCT
gujaf-331	349	10	,	,	PUNCT
gujaf-331	349	11	437–452	437–452	NUM
gujaf-331	349	12	.	.	PUNCT
gujaf-331	350	1	https://doi.org/10.1016/j.jaccpubpol.2016.04.004	https://doi.org/10.1016/j.jaccpubpol.2016.04.004	PROPN
gujaf-331	350	2	bello	bello	PROPN
gujaf-331	350	3	,	,	PUNCT
gujaf-331	350	4	a.	a.	NOUN
gujaf-331	350	5	(	(	PUNCT
gujaf-331	350	6	2009	2009	NUM
gujaf-331	350	7	)	)	PUNCT
gujaf-331	350	8	.	.	PUNCT
gujaf-331	351	1	the	the	DET
gujaf-331	351	2	marginal	marginal	ADJ
gujaf-331	351	3	value	value	NOUN
gujaf-331	351	4	relevance	relevance	NOUN
gujaf-331	351	5	of	of	ADP
gujaf-331	351	6	inflation	inflation	NOUN
gujaf-331	351	7	accounting	accounting	NOUN
gujaf-331	351	8	adjustments	adjustment	NOUN
gujaf-331	351	9	in	in	ADP
gujaf-331	351	10	nigeria	nigeria	PROPN
gujaf-331	351	11	.	.	PUNCT
gujaf-331	352	1	ngerian	ngerian	PROPN
gujaf-331	352	2	journal	journal	PROPN
gujaf-331	352	3	of	of	ADP
gujaf-331	352	4	accounting	accounting	NOUN
gujaf-331	352	5	research	research	NOUN
gujaf-331	352	6	,	,	PUNCT
gujaf-331	352	7	5	5	NUM
gujaf-331	352	8	,	,	PUNCT
gujaf-331	352	9	1–15	1–15	NUM
gujaf-331	352	10	.	.	PUNCT
gujaf-331	353	1	burhanuddin	burhanuddin	NOUN
gujaf-331	353	2	,	,	PUNCT
gujaf-331	353	3	m.	m.	NOUN
gujaf-331	353	4	a.	a.	PROPN
gujaf-331	353	5	,	,	PUNCT
gujaf-331	353	6	&	&	CCONJ
gujaf-331	353	7	rahayu	rahayu	PROPN
gujaf-331	353	8	,	,	PUNCT
gujaf-331	353	9	h.	h.	PROPN
gujaf-331	353	10	(	(	PUNCT
gujaf-331	353	11	2021	2021	NUM
gujaf-331	353	12	)	)	PUNCT
gujaf-331	353	13	.	.	PUNCT
gujaf-331	354	1	stock	stock	NOUN
gujaf-331	354	2	price	price	NOUN
gujaf-331	354	3	of	of	ADP
gujaf-331	354	4	pandemic	pandemic	ADJ
gujaf-331	354	5	covid-19	covid-19	PROPN
gujaf-331	354	6	in	in	ADP
gujaf-331	354	7	stock	stock	NOUN
gujaf-331	354	8	market	market	NOUN
gujaf-331	354	9	performance	performance	NOUN
gujaf-331	354	10	.	.	PUNCT
gujaf-331	355	1	universal	universal	ADJ
gujaf-331	355	2	journal	journal	PROPN
gujaf-331	355	3	of	of	ADP
gujaf-331	355	4	accounting	accounting	NOUN
gujaf-331	355	5	and	and	CCONJ
gujaf-331	355	6	finance	finance	NOUN
gujaf-331	355	7	,	,	PUNCT
gujaf-331	355	8	9(2	9(2	NUM
gujaf-331	355	9	)	)	PUNCT
gujaf-331	355	10	,	,	PUNCT
gujaf-331	355	11	184–190	184–190	NUM
gujaf-331	355	12	.	.	PUNCT
gujaf-331	356	1	https://doi.org/10.13189/ujaf.2021.090206	https://doi.org/10.13189/ujaf.2021.090206	PROPN
gujaf-331	356	2	cashcraft	cashcraft	NOUN
gujaf-331	356	3	asset	asset	NOUN
gujaf-331	356	4	management	management	NOUN
gujaf-331	356	5	company	company	NOUN
gujaf-331	356	6	.	.	PUNCT
gujaf-331	357	1	(	(	PUNCT
gujaf-331	357	2	2023	2023	NUM
gujaf-331	357	3	)	)	PUNCT
gujaf-331	357	4	.	.	PUNCT
gujaf-331	358	1	daily	daily	ADJ
gujaf-331	358	2	shares	share	NOUN
gujaf-331	358	3	price	price	NOUN
gujaf-331	358	4	list	list	NOUN
gujaf-331	358	5	.	.	PUNCT
gujaf-331	359	1	cash	cash	NOUN
gujaf-331	359	2	craft	craft	NOUN
gujaf-331	359	3	asset	asset	NOUN
gujaf-331	359	4	management	management	NOUN
gujaf-331	359	5	stockbroker	stockbroker	NOUN
gujaf-331	359	6	.	.	PUNCT
gujaf-331	360	1	retrieved	retrieve	VERB
gujaf-331	360	2	from	from	ADP
gujaf-331	360	3	www.cashcraft.com	www.cashcraft.com	PROPN
gujaf-331	360	4	58/05/2023	58/05/2023	NUM
gujaf-331	360	5	.	.	PUNCT
gujaf-331	361	1	https://www.cashcraft.com/plist.php	https://www.cashcraft.com/plist.php	INTJ
gujaf-331	361	2	chalmers	chalmer	NOUN
gujaf-331	361	3	,	,	PUNCT
gujaf-331	361	4	k.	k.	PROPN
gujaf-331	361	5	,	,	PUNCT
gujaf-331	361	6	clinch	clinch	NOUN
gujaf-331	361	7	,	,	PUNCT
gujaf-331	361	8	g.	g.	PROPN
gujaf-331	361	9	,	,	PUNCT
gujaf-331	361	10	&	&	CCONJ
gujaf-331	361	11	godfrey	godfrey	PROPN
gujaf-331	361	12	,	,	PUNCT
gujaf-331	361	13	j.	j.	PROPN
gujaf-331	361	14	m.	m.	PROPN
gujaf-331	361	15	(	(	PUNCT
gujaf-331	361	16	2011	2011	NUM
gujaf-331	361	17	)	)	PUNCT
gujaf-331	361	18	.	.	PUNCT
gujaf-331	362	1	changes	change	NOUN
gujaf-331	362	2	in	in	ADP
gujaf-331	362	3	value	value	NOUN
gujaf-331	362	4	relevance	relevance	NOUN
gujaf-331	362	5	of	of	ADP
gujaf-331	362	6	accounting	account	VERB
gujaf-331	362	7	information	information	NOUN
gujaf-331	362	8	upon	upon	SCONJ
gujaf-331	362	9	ifrs	ifrs	NOUN
gujaf-331	362	10	adoption	adoption	NOUN
gujaf-331	362	11	:	:	PUNCT
gujaf-331	362	12	evidence	evidence	NOUN
gujaf-331	362	13	from	from	ADP
gujaf-331	362	14	australia	australia	PROPN
gujaf-331	362	15	.	.	PUNCT
gujaf-331	363	1	australian	australian	ADJ
gujaf-331	363	2	journal	journal	NOUN
gujaf-331	363	3	of	of	ADP
gujaf-331	363	4	management	management	NOUN
gujaf-331	363	5	,	,	PUNCT
gujaf-331	363	6	36(2	36(2	NUM
gujaf-331	363	7	)	)	PUNCT
gujaf-331	363	8	,	,	PUNCT
gujaf-331	363	9	151–173	151–173	NUM
gujaf-331	363	10	.	.	PUNCT
gujaf-331	363	11	https://doi.org/10.1177/0312896211404571	https://doi.org/10.1177/0312896211404571	PROPN
gujaf-331	363	12	chukwu	chukwu	PROPN
gujaf-331	363	13	,	,	PUNCT
gujaf-331	363	14	g.	g.	PROPN
gujaf-331	363	15	j.	j.	PROPN
gujaf-331	363	16	,	,	PUNCT
gujaf-331	363	17	damieibi	damieibi	PROPN
gujaf-331	363	18	,	,	PUNCT
gujaf-331	363	19	i.	i.	PROPN
gujaf-331	363	20	j.	j.	PROPN
gujaf-331	363	21	,	,	PUNCT
gujaf-331	363	22	&	&	CCONJ
gujaf-331	363	23	okoye	okoye	PROPN
gujaf-331	363	24	,	,	PUNCT
gujaf-331	363	25	e.	e.	PROPN
gujaf-331	363	26	i.	i.	PROPN
gujaf-331	363	27	(	(	PUNCT
gujaf-331	363	28	2019	2019	NUM
gujaf-331	363	29	)	)	PUNCT
gujaf-331	363	30	.	.	PUNCT
gujaf-331	364	1	firm	firm	ADJ
gujaf-331	364	2	-	-	PUNCT
gujaf-331	364	3	specific	specific	ADJ
gujaf-331	364	4	attributes	attribute	NOUN
gujaf-331	364	5	and	and	CCONJ
gujaf-331	364	6	the	the	DET
gujaf-331	364	7	value	value	NOUN
gujaf-331	364	8	relevance	relevance	NOUN
gujaf-331	364	9	of	of	ADP
gujaf-331	364	10	accounting	account	VERB
gujaf-331	364	11	information	information	NOUN
gujaf-331	364	12	in	in	ADP
gujaf-331	364	13	nigeria	nigeria	PROPN
gujaf-331	364	14	.	.	PUNCT
gujaf-331	365	1	international	international	ADJ
gujaf-331	365	2	journal	journal	PROPN
gujaf-331	365	3	of	of	ADP
gujaf-331	365	4	business	business	NOUN
gujaf-331	365	5	and	and	CCONJ
gujaf-331	365	6	management	management	NOUN
gujaf-331	365	7	,	,	PUNCT
gujaf-331	365	8	14(10	14(10	NUM
gujaf-331	365	9	)	)	PUNCT
gujaf-331	365	10	,	,	PUNCT
gujaf-331	365	11	12–20	12–20	NUM
gujaf-331	365	12	.	.	PUNCT
gujaf-331	366	1	https://doi.org/10.5539/ijbm.v14n10p12	https://doi.org/10.5539/ijbm.v14n10p12	X
gujaf-331	366	2	cimini	cimini	PROPN
gujaf-331	366	3	,	,	PUNCT
gujaf-331	366	4	r.	r.	PROPN
gujaf-331	366	5	(	(	PUNCT
gujaf-331	366	6	2021	2021	NUM
gujaf-331	366	7	)	)	PUNCT
gujaf-331	366	8	.	.	PUNCT
gujaf-331	367	1	the	the	DET
gujaf-331	367	2	effect	effect	NOUN
gujaf-331	367	3	of	of	ADP
gujaf-331	367	4	female	female	ADJ
gujaf-331	367	5	presence	presence	NOUN
gujaf-331	367	6	on	on	ADP
gujaf-331	367	7	corporate	corporate	ADJ
gujaf-331	367	8	boards	board	NOUN
gujaf-331	367	9	of	of	ADP
gujaf-331	367	10	directors	director	NOUN
gujaf-331	367	11	on	on	ADP
gujaf-331	367	12	the	the	DET
gujaf-331	367	13	value	value	NOUN
gujaf-331	367	14	http://www.casirmediapublishing.com/	http://www.casirmediapublishing.com/	NOUN
gujaf-331	367	15	http://doi.org/10.1016/j.bar.2010.04.001	http://doi.org/10.1016/j.bar.2010.04.001	PROPN
gujaf-331	367	16	http://www.cashcraft.com/plist.php	http://www.cashcraft.com/plist.php	PROPN
gujaf-331	367	17	gusau	gusau	ADJ
gujaf-331	367	18	journal	journal	NOUN
gujaf-331	367	19	of	of	ADP
gujaf-331	367	20	accounting	accounting	NOUN
gujaf-331	367	21	and	and	CCONJ
gujaf-331	367	22	finance	finance	NOUN
gujaf-331	367	23	,	,	PUNCT
gujaf-331	367	24	vol	vol	NOUN
gujaf-331	367	25	.	.	PROPN
gujaf-331	367	26	5	5	NUM
gujaf-331	367	27	,	,	PUNCT
gujaf-331	367	28	issue	issue	NOUN
gujaf-331	367	29	2	2	NUM
gujaf-331	367	30	,	,	PUNCT
gujaf-331	367	31	october	october	PROPN
gujaf-331	367	32	,	,	PUNCT
gujaf-331	367	33	2024	2024	NUM
gujaf-331	367	34	86	86	NUM
gujaf-331	367	35	relevance	relevance	NOUN
gujaf-331	367	36	of	of	ADP
gujaf-331	367	37	accounting	accounting	NOUN
gujaf-331	367	38	amounts	amount	NOUN
gujaf-331	367	39	:	:	PUNCT
gujaf-331	367	40	empirical	empirical	ADJ
gujaf-331	367	41	evidence	evidence	NOUN
gujaf-331	367	42	from	from	ADP
gujaf-331	367	43	the	the	DET
gujaf-331	367	44	european	european	PROPN
gujaf-331	367	45	union	union	PROPN
gujaf-331	367	46	.	.	PUNCT
gujaf-331	368	1	journal	journal	PROPN
gujaf-331	368	2	of	of	ADP
gujaf-331	368	3	international	international	ADJ
gujaf-331	368	4	financial	financial	ADJ
gujaf-331	368	5	management	management	NOUN
gujaf-331	368	6	and	and	CCONJ
gujaf-331	368	7	accounting	accounting	NOUN
gujaf-331	368	8	,	,	PUNCT
gujaf-331	368	9	33(1	33(1	NUM
gujaf-331	368	10	)	)	PUNCT
gujaf-331	368	11	,	,	PUNCT
gujaf-331	368	12	1–20	1–20	PROPN
gujaf-331	368	13	.	.	PUNCT
gujaf-331	369	1	https://doi.org/10.1111/jifm.12138	https://doi.org/10.1111/jifm.12138	PROPN
gujaf-331	369	2	companies	company	NOUN
gujaf-331	369	3	and	and	CCONJ
gujaf-331	369	4	allied	ally	VERB
gujaf-331	369	5	matters	matter	NOUN
gujaf-331	369	6	act	act	VERB
gujaf-331	369	7	,	,	PUNCT
gujaf-331	369	8	1	1	NUM
gujaf-331	369	9	(	(	PUNCT
gujaf-331	369	10	2020	2020	NUM
gujaf-331	369	11	)	)	PUNCT
gujaf-331	369	12	.	.	PUNCT
gujaf-331	370	1	https://www.cac.gov.ng	https://www.cac.gov.ng	PROPN
gujaf-331	370	2	dabari	dabari	PROPN
gujaf-331	370	3	,	,	PUNCT
gujaf-331	370	4	i.	i.	PROPN
gujaf-331	370	5	j.	j.	PROPN
gujaf-331	370	6	,	,	PUNCT
gujaf-331	370	7	&	&	CCONJ
gujaf-331	370	8	liuraman	liuraman	PROPN
gujaf-331	370	9	,	,	PUNCT
gujaf-331	370	10	z.	z.	PROPN
gujaf-331	370	11	(	(	PUNCT
gujaf-331	370	12	2022	2022	NUM
gujaf-331	370	13	)	)	PUNCT
gujaf-331	370	14	.	.	PUNCT
gujaf-331	371	1	moderating	moderate	VERB
gujaf-331	371	2	effect	effect	NOUN
gujaf-331	371	3	of	of	ADP
gujaf-331	371	4	audit	audit	NOUN
gujaf-331	371	5	quality	quality	NOUN
gujaf-331	371	6	on	on	ADP
gujaf-331	371	7	the	the	DET
gujaf-331	371	8	relationship	relationship	NOUN
gujaf-331	371	9	between	between	ADP
gujaf-331	371	10	ownership	ownership	NOUN
gujaf-331	371	11	structure	structure	NOUN
gujaf-331	371	12	and	and	CCONJ
gujaf-331	371	13	tax	tax	NOUN
gujaf-331	371	14	aggressiveness	aggressiveness	NOUN
gujaf-331	371	15	of	of	ADP
gujaf-331	371	16	listed	list	VERB
gujaf-331	371	17	consumer	consumer	NOUN
gujaf-331	371	18	goods	good	NOUN
gujaf-331	371	19	companies	company	NOUN
gujaf-331	371	20	in	in	ADP
gujaf-331	371	21	nogeria	nogeria	NOUN
gujaf-331	371	22	.	.	PUNCT
gujaf-331	372	1	nda	nda	PROPN
gujaf-331	372	2	journal	journal	PROPN
gujaf-331	372	3	of	of	ADP
gujaf-331	372	4	management	management	PROPN
gujaf-331	372	5	sciences	sciences	PROPN
gujaf-331	372	6	research	research	NOUN
gujaf-331	372	7	,	,	PUNCT
gujaf-331	372	8	2(1	2(1	NUM
gujaf-331	372	9	)	)	PUNCT
gujaf-331	372	10	,	,	PUNCT
gujaf-331	372	11	44–53	44–53	NUM
gujaf-331	372	12	.	.	PUNCT
gujaf-331	373	1	egiyi	egiyi	ADV
gujaf-331	373	2	,	,	PUNCT
gujaf-331	373	3	m.	m.	NOUN
gujaf-331	373	4	a.	a.	NOUN
gujaf-331	373	5	(	(	PUNCT
gujaf-331	373	6	2021	2021	NUM
gujaf-331	373	7	)	)	PUNCT
gujaf-331	373	8	.	.	PUNCT
gujaf-331	374	1	valuerelevance	valuerelevance	NOUN
gujaf-331	374	2	of	of	ADP
gujaf-331	374	3	accounting	accounting	NOUN
gujaf-331	374	4	information	information	NOUN
gujaf-331	374	5	in	in	ADP
gujaf-331	374	6	the	the	DET
gujaf-331	374	7	nigerian	nigerian	ADJ
gujaf-331	374	8	stock	stock	NOUN
gujaf-331	374	9	exchange	exchange	PROPN
gujaf-331	374	10	.	.	PUNCT
gujaf-331	375	1	global	global	ADJ
gujaf-331	375	2	journal	journal	PROPN
gujaf-331	375	3	of	of	ADP
gujaf-331	375	4	finance	finance	NOUN
gujaf-331	375	5	and	and	CCONJ
gujaf-331	375	6	business	business	NOUN
gujaf-331	375	7	review	review	NOUN
gujaf-331	375	8	,	,	PUNCT
gujaf-331	375	9	4(2	4(2	NUM
gujaf-331	375	10	)	)	PUNCT
gujaf-331	375	11	,	,	PUNCT
gujaf-331	375	12	19–28	19–28	NUM
gujaf-331	375	13	.	.	PUNCT
gujaf-331	376	1	el	el	PROPN
gujaf-331	376	2	-	-	PUNCT
gujaf-331	376	3	diftar	diftar	NOUN
gujaf-331	376	4	,	,	PUNCT
gujaf-331	376	5	d.	d.	PROPN
gujaf-331	376	6	,	,	PUNCT
gujaf-331	376	7	&	&	CCONJ
gujaf-331	376	8	elkalla	elkalla	NOUN
gujaf-331	376	9	,	,	PUNCT
gujaf-331	376	10	t.	t.	PROPN
gujaf-331	376	11	(	(	PUNCT
gujaf-331	376	12	2019	2019	NUM
gujaf-331	376	13	)	)	PUNCT
gujaf-331	376	14	.	.	PUNCT
gujaf-331	377	1	the	the	DET
gujaf-331	377	2	value	value	NOUN
gujaf-331	377	3	relevance	relevance	NOUN
gujaf-331	377	4	of	of	ADP
gujaf-331	377	5	accounting	account	VERB
gujaf-331	377	6	information	information	NOUN
gujaf-331	377	7	in	in	ADP
gujaf-331	377	8	the	the	DET
gujaf-331	377	9	mena	mena	PROPN
gujaf-331	377	10	region	region	PROPN
gujaf-331	377	11	:	:	PUNCT
gujaf-331	377	12	comparison	comparison	NOUN
gujaf-331	377	13	of	of	ADP
gujaf-331	377	14	gcc	gcc	NOUN
gujaf-331	377	15	and	and	CCONJ
gujaf-331	377	16	non	non	ADJ
gujaf-331	377	17	-	-	ADJ
gujaf-331	377	18	gcc	gcc	ADJ
gujaf-331	377	19	country	country	NOUN
gujaf-331	377	20	firm	firm	NOUN
gujaf-331	377	21	.	.	PUNCT
gujaf-331	378	1	journal	journal	PROPN
gujaf-331	378	2	of	of	ADP
gujaf-331	378	3	financial	financial	ADJ
gujaf-331	378	4	reporting	reporting	NOUN
gujaf-331	378	5	and	and	CCONJ
gujaf-331	378	6	accounting	accounting	NOUN
gujaf-331	378	7	,	,	PUNCT
gujaf-331	378	8	17(3	17(3	NUM
gujaf-331	378	9	)	)	PUNCT
gujaf-331	378	10	,	,	PUNCT
gujaf-331	378	11	519–536	519–536	NUM
gujaf-331	378	12	.	.	PUNCT
gujaf-331	378	13	https://doi.org/10.1108/jfra-09-2018-0079	https://doi.org/10.1108/jfra-09-2018-0079	PROPN
gujaf-331	378	14	fama	fama	PROPN
gujaf-331	378	15	,	,	PUNCT
gujaf-331	378	16	e.	e.	PROPN
gujaf-331	378	17	(	(	PUNCT
gujaf-331	378	18	1970	1970	NUM
gujaf-331	378	19	)	)	PUNCT
gujaf-331	378	20	.	.	PUNCT
gujaf-331	379	1	efficient	efficient	ADJ
gujaf-331	379	2	capital	capital	NOUN
gujaf-331	379	3	markets	market	NOUN
gujaf-331	379	4	.	.	PUNCT
gujaf-331	380	1	a	a	DET
gujaf-331	380	2	review	review	NOUN
gujaf-331	380	3	of	of	ADP
gujaf-331	380	4	theory	theory	NOUN
gujaf-331	380	5	and	and	CCONJ
gujaf-331	380	6	empiricasl	empiricasl	NOUN
gujaf-331	380	7	work	work	NOUN
gujaf-331	380	8	:	:	PUNCT
gujaf-331	380	9	journal	journal	NOUN
gujaf-331	380	10	of	of	ADP
gujaf-331	380	11	finance	finance	NOUN
gujaf-331	380	12	,	,	PUNCT
gujaf-331	380	13	25(2	25(2	NUM
gujaf-331	380	14	)	)	PUNCT
gujaf-331	380	15	,	,	PUNCT
gujaf-331	380	16	383–417	383–417	NUM
gujaf-331	380	17	.	.	PUNCT
gujaf-331	381	1	felix	felix	PROPN
gujaf-331	381	2	,	,	PUNCT
gujaf-331	381	3	i.	i.	PROPN
gujaf-331	381	4	e.	e.	PROPN
gujaf-331	381	5	(	(	PUNCT
gujaf-331	381	6	2022	2022	NUM
gujaf-331	381	7	)	)	PUNCT
gujaf-331	381	8	.	.	PUNCT
gujaf-331	382	1	accounting	accounting	NOUN
gujaf-331	382	2	information	information	NOUN
gujaf-331	382	3	and	and	CCONJ
gujaf-331	382	4	value	value	NOUN
gujaf-331	382	5	relevance	relevance	NOUN
gujaf-331	382	6	:	:	PUNCT
gujaf-331	382	7	a	a	DET
gujaf-331	382	8	quinquennial	quinquennial	ADJ
gujaf-331	382	9	comparison	comparison	NOUN
gujaf-331	382	10	of	of	ADP
gujaf-331	382	11	preand	preand	NOUN
gujaf-331	382	12	post	post	ADJ
gujaf-331	382	13	-	-	ADJ
gujaf-331	382	14	ifrs	ifrs	ADJ
gujaf-331	382	15	adoption	adoption	NOUN
gujaf-331	382	16	of	of	ADP
gujaf-331	382	17	listed	list	VERB
gujaf-331	382	18	firms	firm	NOUN
gujaf-331	382	19	in	in	ADP
gujaf-331	382	20	nigeria	nigeria	PROPN
gujaf-331	382	21	and	and	CCONJ
gujaf-331	382	22	south	south	PROPN
gujaf-331	382	23	africa	africa	PROPN
gujaf-331	382	24	.	.	PUNCT
gujaf-331	383	1	modern	modern	ADJ
gujaf-331	383	2	research	research	NOUN
gujaf-331	383	3	,	,	PUNCT
gujaf-331	383	4	13	13	NUM
gujaf-331	383	5	,	,	PUNCT
gujaf-331	383	6	1006–1023	1006–1023	NUM
gujaf-331	383	7	.	.	PUNCT
gujaf-331	384	1	https://doi.org/10.4236/me.2022.137053	https://doi.org/10.4236/me.2022.137053	PROPN
gujaf-331	384	2	gujarati	gujarati	PROPN
gujaf-331	384	3	,	,	PUNCT
gujaf-331	384	4	d.	d.	PROPN
gujaf-331	384	5	n.	n.	PROPN
gujaf-331	384	6	(	(	PUNCT
gujaf-331	384	7	2009	2009	NUM
gujaf-331	384	8	)	)	PUNCT
gujaf-331	384	9	.	.	PUNCT
gujaf-331	385	1	basic	basic	ADJ
gujaf-331	385	2	econometrics	econometric	NOUN
gujaf-331	385	3	(	(	PUNCT
gujaf-331	385	4	fourth	fourth	ADJ
gujaf-331	385	5	)	)	PUNCT
gujaf-331	385	6	.	.	PUNCT
gujaf-331	386	1	mc	mc	PROPN
gujaf-331	386	2	graw	graw	PROPN
gujaf-331	386	3	-	-	PUNCT
gujaf-331	386	4	hill	hill	NOUN
gujaf-331	386	5	companies	company	NOUN
gujaf-331	386	6	.	.	PUNCT
gujaf-331	387	1	hirdinis	hirdinis	PROPN
gujaf-331	387	2	,	,	PUNCT
gujaf-331	387	3	m.	m.	NOUN
gujaf-331	387	4	(	(	PUNCT
gujaf-331	387	5	2019	2019	NUM
gujaf-331	387	6	)	)	PUNCT
gujaf-331	387	7	.	.	PUNCT
gujaf-331	388	1	capital	capital	NOUN
gujaf-331	388	2	structure	structure	NOUN
gujaf-331	388	3	and	and	CCONJ
gujaf-331	388	4	firm	firm	ADJ
gujaf-331	388	5	size	size	NOUN
gujaf-331	388	6	on	on	ADP
gujaf-331	388	7	firm	firm	ADJ
gujaf-331	388	8	value	value	NOUN
gujaf-331	388	9	moderated	moderate	VERB
gujaf-331	388	10	by	by	ADP
gujaf-331	388	11	profitability	profitability	NOUN
gujaf-331	388	12	.	.	PUNCT
gujaf-331	389	1	international	international	ADJ
gujaf-331	389	2	journal	journal	PROPN
gujaf-331	389	3	of	of	ADP
gujaf-331	389	4	economics	economic	NOUN
gujaf-331	389	5	and	and	CCONJ
gujaf-331	389	6	business	business	NOUN
gujaf-331	389	7	administration	administration	NOUN
gujaf-331	389	8	,	,	PUNCT
gujaf-331	389	9	7(1	7(1	NUM
gujaf-331	389	10	)	)	PUNCT
gujaf-331	389	11	,	,	PUNCT
gujaf-331	389	12	174–191	174–191	NUM
gujaf-331	389	13	.	.	PUNCT
gujaf-331	390	1	https://doi.org/10.35808/ijeba/204	https://doi.org/10.35808/ijeba/204	PRON
gujaf-331	390	2	ilaboya	ilaboya	NOUN
gujaf-331	390	3	,	,	PUNCT
gujaf-331	390	4	o.	o.	PROPN
gujaf-331	390	5	j.	j.	PROPN
gujaf-331	390	6	,	,	PUNCT
gujaf-331	390	7	&	&	CCONJ
gujaf-331	390	8	aggreh	aggreh	NOUN
gujaf-331	390	9	,	,	PUNCT
gujaf-331	390	10	m.	m.	NOUN
gujaf-331	390	11	(	(	PUNCT
gujaf-331	390	12	2013	2013	NUM
gujaf-331	390	13	)	)	PUNCT
gujaf-331	390	14	.	.	PUNCT
gujaf-331	391	1	dividend	dividend	NOUN
gujaf-331	391	2	policy	policy	NOUN
gujaf-331	391	3	and	and	CCONJ
gujaf-331	391	4	share	share	NOUN
gujaf-331	391	5	price	price	NOUN
gujaf-331	391	6	volatility	volatility	NOUN
gujaf-331	391	7	.	.	PUNCT
gujaf-331	392	1	journal	journal	NOUN
gujaf-331	392	2	of	of	ADP
gujaf-331	392	3	asian	asian	PROPN
gujaf-331	392	4	development	development	NOUN
gujaf-331	392	5	study	study	NOUN
gujaf-331	392	6	,	,	PUNCT
gujaf-331	392	7	2(2	2(2	NUM
gujaf-331	392	8	)	)	PUNCT
gujaf-331	392	9	,	,	PUNCT
gujaf-331	392	10	109–122	109–122	NUM
gujaf-331	392	11	.	.	PUNCT
gujaf-331	393	1	khanna	khanna	PROPN
gujaf-331	393	2	,	,	PUNCT
gujaf-331	393	3	m.	m.	NOUN
gujaf-331	393	4	(	(	PUNCT
gujaf-331	393	5	2014	2014	NUM
gujaf-331	393	6	)	)	PUNCT
gujaf-331	393	7	.	.	PUNCT
gujaf-331	394	1	value	value	NOUN
gujaf-331	394	2	relevance	relevance	NOUN
gujaf-331	394	3	of	of	ADP
gujaf-331	394	4	accounting	accounting	NOUN
gujaf-331	394	5	information	information	NOUN
gujaf-331	394	6	:	:	PUNCT
gujaf-331	394	7	an	an	DET
gujaf-331	394	8	empirical	empirical	ADJ
gujaf-331	394	9	study	study	NOUN
gujaf-331	394	10	of	of	ADP
gujaf-331	394	11	selected	select	VERB
gujaf-331	394	12	indian	indian	ADJ
gujaf-331	394	13	firms	firm	NOUN
gujaf-331	394	14	.	.	PUNCT
gujaf-331	395	1	international	international	ADJ
gujaf-331	395	2	journal	journal	PROPN
gujaf-331	395	3	of	of	ADP
gujaf-331	395	4	scientific	scientific	ADJ
gujaf-331	395	5	and	and	CCONJ
gujaf-331	395	6	research	research	NOUN
gujaf-331	395	7	publications	publication	NOUN
gujaf-331	395	8	,	,	PUNCT
gujaf-331	395	9	4(10	4(10	NUM
gujaf-331	395	10	)	)	PUNCT
gujaf-331	395	11	,	,	PUNCT
gujaf-331	395	12	1–9	1–9	PROPN
gujaf-331	395	13	.	.	PUNCT
gujaf-331	395	14	kyari	kyari	PROPN
gujaf-331	395	15	,	,	PUNCT
gujaf-331	395	16	a.	a.	PROPN
gujaf-331	395	17	k.	k.	PROPN
gujaf-331	395	18	(	(	PUNCT
gujaf-331	395	19	2018	2018	NUM
gujaf-331	395	20	)	)	PUNCT
gujaf-331	395	21	.	.	PUNCT
gujaf-331	396	1	impact	impact	NOUN
gujaf-331	396	2	of	of	ADP
gujaf-331	396	3	ifrs	ifrs	ADJ
gujaf-331	396	4	adoption	adoption	NOUN
gujaf-331	396	5	on	on	ADP
gujaf-331	396	6	value	value	NOUN
gujaf-331	396	7	relevance	relevance	NOUN
gujaf-331	396	8	of	of	ADP
gujaf-331	396	9	financial	financial	ADJ
gujaf-331	396	10	statements	statement	NOUN
gujaf-331	396	11	.	.	PUNCT
gujaf-331	397	1	journal	journal	NOUN
gujaf-331	397	2	of	of	ADP
gujaf-331	397	3	accounting	accounting	NOUN
gujaf-331	397	4	and	and	CCONJ
gujaf-331	397	5	economics	economic	NOUN
gujaf-331	397	6	,	,	PUNCT
gujaf-331	397	7	2(1	2(1	NUM
gujaf-331	397	8	)	)	PUNCT
gujaf-331	397	9	,	,	PUNCT
gujaf-331	397	10	1–10	1–10	NOUN
gujaf-331	397	11	.	.	PUNCT
gujaf-331	398	1	mashoka	mashoka	NOUN
gujaf-331	398	2	,	,	PUNCT
gujaf-331	398	3	t.	t.	PROPN
gujaf-331	398	4	z.	z.	PROPN
gujaf-331	398	5	(	(	PUNCT
gujaf-331	398	6	2022	2022	NUM
gujaf-331	398	7	)	)	PUNCT
gujaf-331	398	8	.	.	PUNCT
gujaf-331	399	1	the	the	DET
gujaf-331	399	2	effect	effect	NOUN
gujaf-331	399	3	of	of	ADP
gujaf-331	399	4	fair	fair	ADJ
gujaf-331	399	5	-	-	PUNCT
gujaf-331	399	6	value	value	NOUN
gujaf-331	399	7	accounting	accounting	NOUN
gujaf-331	399	8	on	on	ADP
gujaf-331	399	9	the	the	DET
gujaf-331	399	10	value	value	NOUN
gujaf-331	399	11	relevance	relevance	NOUN
gujaf-331	399	12	of	of	ADP
gujaf-331	399	13	the	the	DET
gujaf-331	399	14	balance	balance	NOUN
gujaf-331	399	15	sheet	sheet	NOUN
gujaf-331	399	16	and	and	CCONJ
gujaf-331	399	17	the	the	DET
gujaf-331	399	18	income	income	NOUN
gujaf-331	399	19	statement	statement	NOUN
gujaf-331	399	20	.	.	PUNCT
gujaf-331	400	1	jordan	jordan	PROPN
gujaf-331	400	2	journal	journal	PROPN
gujaf-331	400	3	of	of	ADP
gujaf-331	400	4	business	business	PROPN
gujaf-331	400	5	administration	administration	PROPN
gujaf-331	400	6	,	,	PUNCT
gujaf-331	400	7	18(4	18(4	NUM
gujaf-331	400	8	)	)	PUNCT
gujaf-331	400	9	,	,	PUNCT
gujaf-331	400	10	501–512	501–512	NUM
gujaf-331	400	11	.	.	PUNCT
gujaf-331	400	12	https://doi.org/10.35516/jjba.v18i4.456	https://doi.org/10.35516/jjba.v18i4.456	NOUN
gujaf-331	400	13	mule	mule	PROPN
gujaf-331	400	14	,	,	PUNCT
gujaf-331	400	15	r.	r.	PROPN
gujaf-331	400	16	k.	k.	PROPN
gujaf-331	400	17	,	,	PUNCT
gujaf-331	400	18	mukras	mukras	PROPN
gujaf-331	400	19	,	,	PUNCT
gujaf-331	400	20	m.	m.	NOUN
gujaf-331	400	21	s.	s.	PROPN
gujaf-331	400	22	,	,	PUNCT
gujaf-331	400	23	&	&	CCONJ
gujaf-331	400	24	nzioka	nzioka	PROPN
gujaf-331	400	25	,	,	PUNCT
gujaf-331	400	26	o.	o.	PROPN
gujaf-331	400	27	m.	m.	NOUN
gujaf-331	400	28	(	(	PUNCT
gujaf-331	400	29	2015	2015	NUM
gujaf-331	400	30	)	)	PUNCT
gujaf-331	400	31	.	.	PUNCT
gujaf-331	401	1	corporate	corporate	ADJ
gujaf-331	401	2	size	size	NOUN
gujaf-331	401	3	,	,	PUNCT
gujaf-331	401	4	profitability	profitability	NOUN
gujaf-331	401	5	and	and	CCONJ
gujaf-331	401	6	market	market	NOUN
gujaf-331	401	7	value	value	NOUN
gujaf-331	401	8	:	:	PUNCT
gujaf-331	401	9	an	an	DET
gujaf-331	401	10	econometric	econometric	ADJ
gujaf-331	401	11	panel	panel	NOUN
gujaf-331	401	12	analysis	analysis	NOUN
gujaf-331	401	13	of	of	ADP
gujaf-331	401	14	listed	list	VERB
gujaf-331	401	15	firms	firm	NOUN
gujaf-331	401	16	in	in	ADP
gujaf-331	401	17	kenya	kenya	PROPN
gujaf-331	401	18	.	.	PUNCT
gujaf-331	402	1	european	european	ADJ
gujaf-331	402	2	scientific	scientific	ADJ
gujaf-331	402	3	journal	journal	NOUN
gujaf-331	402	4	,	,	PUNCT
gujaf-331	402	5	11(13	11(13	NUM
gujaf-331	402	6	)	)	PUNCT
gujaf-331	402	7	,	,	PUNCT
gujaf-331	402	8	376–396	376–396	NUM
gujaf-331	402	9	.	.	PUNCT
gujaf-331	403	1	mulenga	mulenga	NOUN
gujaf-331	403	2	,	,	PUNCT
gujaf-331	403	3	m.	m.	NOUN
gujaf-331	403	4	,	,	PUNCT
gujaf-331	403	5	&	&	CCONJ
gujaf-331	403	6	bhatia	bhatia	PROPN
gujaf-331	403	7	,	,	PUNCT
gujaf-331	403	8	m.	m.	NOUN
gujaf-331	403	9	(	(	PUNCT
gujaf-331	403	10	2020	2020	NUM
gujaf-331	403	11	)	)	PUNCT
gujaf-331	403	12	.	.	PUNCT
gujaf-331	404	1	relevance	relevance	NOUN
gujaf-331	404	2	of	of	ADP
gujaf-331	404	3	earnings	earning	NOUN
gujaf-331	404	4	and	and	CCONJ
gujaf-331	404	5	book	book	NOUN
gujaf-331	404	6	value	value	NOUN
gujaf-331	404	7	:	:	PUNCT
gujaf-331	404	8	evidence	evidence	NOUN
gujaf-331	404	9	from	from	ADP
gujaf-331	404	10	listed	list	VERB
gujaf-331	404	11	pharmaceutical	pharmaceutical	ADJ
gujaf-331	404	12	companies	company	NOUN
gujaf-331	404	13	.	.	PUNCT
gujaf-331	405	1	corporate	corporate	ADJ
gujaf-331	405	2	ownership	ownership	NOUN
gujaf-331	405	3	and	and	CCONJ
gujaf-331	405	4	control	control	NOUN
gujaf-331	405	5	,	,	PUNCT
gujaf-331	405	6	18(1	18(1	NUM
gujaf-331	405	7	)	)	PUNCT
gujaf-331	405	8	,	,	PUNCT
gujaf-331	405	9	196–206	196–206	NUM
gujaf-331	405	10	.	.	PUNCT
gujaf-331	406	1	https://doi.org/10.22495/cocv18i1art15	https://doi.org/10.22495/cocv18i1art15	PROPN
gujaf-331	406	2	nigerian	nigerian	ADJ
gujaf-331	406	3	exchage	exchage	PROPN
gujaf-331	406	4	group	group	PROPN
gujaf-331	406	5	(	(	PUNCT
gujaf-331	406	6	ngx	ngx	PROPN
gujaf-331	406	7	group	group	NOUN
gujaf-331	406	8	)	)	PUNCT
gujaf-331	406	9	.	.	PUNCT
gujaf-331	407	1	(	(	PUNCT
gujaf-331	407	2	2023	2023	NUM
gujaf-331	407	3	)	)	PUNCT
gujaf-331	407	4	.	.	PUNCT
gujaf-331	408	1	all	all	DET
gujaf-331	408	2	share	share	NOUN
gujaf-331	408	3	index	index	NOUN
gujaf-331	408	4	.	.	PUNCT
gujaf-331	409	1	investing.com	investing.com	X
gujaf-331	409	2	.	.	PUNCT
gujaf-331	409	3	https://ng.investing.com/indices/nse-all-share	https://ng.investing.com/indices/nse-all-share	PUNCT
gujaf-331	409	4	index	index	NOUN
gujaf-331	409	5	-	-	PUNCT
gujaf-331	409	6	historical	historical	ADJ
gujaf-331	409	7	data	datum	NOUN
gujaf-331	409	8	http://www.cac.gov.ng/	http://www.cac.gov.ng/	VERB
gujaf-331	409	9	gusau	gusau	ADJ
gujaf-331	409	10	journal	journal	NOUN
gujaf-331	409	11	of	of	ADP
gujaf-331	409	12	accounting	accounting	NOUN
gujaf-331	409	13	and	and	CCONJ
gujaf-331	409	14	finance	finance	NOUN
gujaf-331	409	15	,	,	PUNCT
gujaf-331	409	16	vol	vol	NOUN
gujaf-331	409	17	.	.	PROPN
gujaf-331	409	18	5	5	NUM
gujaf-331	409	19	,	,	PUNCT
gujaf-331	409	20	issue	issue	NOUN
gujaf-331	409	21	2	2	NUM
gujaf-331	409	22	,	,	PUNCT
gujaf-331	409	23	october	october	PROPN
gujaf-331	409	24	,	,	PUNCT
gujaf-331	409	25	2024	2024	NUM
gujaf-331	409	26	87	87	NUM
gujaf-331	409	27	omokhudu	omokhudu	NOUN
gujaf-331	409	28	,	,	PUNCT
gujaf-331	409	29	o.	o.	PROPN
gujaf-331	409	30	o.	o.	PROPN
gujaf-331	409	31	,	,	PUNCT
gujaf-331	409	32	&	&	CCONJ
gujaf-331	409	33	ibadin	ibadin	PROPN
gujaf-331	409	34	,	,	PUNCT
gujaf-331	409	35	p.	p.	NOUN
gujaf-331	409	36	o.	o.	NOUN
gujaf-331	410	1	(	(	PUNCT
gujaf-331	410	2	2015	2015	NUM
gujaf-331	410	3	)	)	PUNCT
gujaf-331	410	4	.	.	PUNCT
gujaf-331	411	1	the	the	DET
gujaf-331	411	2	value	value	NOUN
gujaf-331	411	3	relevance	relevance	NOUN
gujaf-331	411	4	of	of	ADP
gujaf-331	411	5	accounting	accounting	NOUN
gujaf-331	411	6	information	information	NOUN
gujaf-331	411	7	:	:	PUNCT
gujaf-331	411	8	evidence	evidence	NOUN
gujaf-331	411	9	from	from	ADP
gujaf-331	411	10	nigeria	nigeria	PROPN
gujaf-331	411	11	.	.	PUNCT
gujaf-331	412	1	accounting	accounting	NOUN
gujaf-331	412	2	and	and	CCONJ
gujaf-331	412	3	finance	finance	NOUN
gujaf-331	412	4	research	research	NOUN
gujaf-331	412	5	,	,	PUNCT
gujaf-331	412	6	4(3	4(3	NUM
gujaf-331	412	7	)	)	PUNCT
gujaf-331	412	8	,	,	PUNCT
gujaf-331	412	9	20–30	20–30	PROPN
gujaf-331	412	10	.	.	PUNCT
gujaf-331	413	1	https://doi.org/10.5430/afr.v4n3p20	https://doi.org/10.5430/afr.v4n3p20	NOUN
gujaf-331	413	2	omolehinwa	omolehinwa	PROPN
gujaf-331	413	3	,	,	PUNCT
gujaf-331	413	4	a.	a.	NOUN
gujaf-331	413	5	(	(	PUNCT
gujaf-331	413	6	2021	2021	NUM
gujaf-331	413	7	)	)	PUNCT
gujaf-331	413	8	.	.	PUNCT
gujaf-331	414	1	strategic	strategic	ADJ
gujaf-331	414	2	financial	financial	ADJ
gujaf-331	414	3	mangement	mangement	NOUN
gujaf-331	414	4	.	.	PUNCT
gujaf-331	415	1	the	the	DET
gujaf-331	415	2	institute	institute	PROPN
gujaf-331	415	3	of	of	ADP
gujaf-331	415	4	chartered	charter	VERB
gujaf-331	415	5	accountants	accountant	NOUN
gujaf-331	415	6	of	of	ADP
gujaf-331	415	7	nigeria	nigeria	PROPN
gujaf-331	415	8	pc	pc	PROPN
gujaf-331	415	9	16	16	NUM
gujaf-331	415	10	,	,	PUNCT
gujaf-331	415	11	idowu	idowu	PROPN
gujaf-331	415	12	taylor	taylor	PROPN
gujaf-331	415	13	street	street	PROPN
gujaf-331	415	14	victoria	victoria	PROPN
gujaf-331	415	15	island	island	PROPN
gujaf-331	415	16	,	,	PUNCT
gujaf-331	415	17	lagos	lagos	PROPN
gujaf-331	415	18	,	,	PUNCT
gujaf-331	415	19	nigeria	nigeria	PROPN
gujaf-331	415	20	.	.	PUNCT
gujaf-331	416	1	www.ican-ngr.org	www.ican-ngr.org	ADJ
gujaf-331	416	2	omran	omran	NOUN
gujaf-331	416	3	,	,	PUNCT
gujaf-331	416	4	m.	m.	NOUN
gujaf-331	416	5	,	,	PUNCT
gujaf-331	416	6	&	&	CCONJ
gujaf-331	416	7	tahat	tahat	PROPN
gujaf-331	416	8	,	,	PUNCT
gujaf-331	416	9	y.	y.	PROPN
gujaf-331	416	10	a.	a.	PROPN
gujaf-331	416	11	(	(	PUNCT
gujaf-331	416	12	2020	2020	NUM
gujaf-331	416	13	)	)	PUNCT
gujaf-331	416	14	.	.	PUNCT
gujaf-331	417	1	does	do	AUX
gujaf-331	417	2	institutional	institutional	ADJ
gujaf-331	417	3	ownership	ownership	NOUN
gujaf-331	417	4	affects	affect	VERB
gujaf-331	417	5	the	the	DET
gujaf-331	417	6	value	value	NOUN
gujaf-331	417	7	relevance	relevance	NOUN
gujaf-331	417	8	of	of	ADP
gujaf-331	417	9	accounting	accounting	NOUN
gujaf-331	417	10	information	information	NOUN
gujaf-331	417	11	?	?	PUNCT
gujaf-331	418	1	international	international	ADJ
gujaf-331	418	2	journal	journal	NOUN
gujaf-331	418	3	of	of	ADP
gujaf-331	418	4	accounting	accounting	NOUN
gujaf-331	418	5	and	and	CCONJ
gujaf-331	418	6	information	information	NOUN
gujaf-331	418	7	management	management	NOUN
gujaf-331	418	8	,	,	PUNCT
gujaf-331	418	9	28(2	28(2	NUM
gujaf-331	418	10	)	)	PUNCT
gujaf-331	418	11	,	,	PUNCT
gujaf-331	418	12	323–342	323–342	NUM
gujaf-331	418	13	.	.	PUNCT
gujaf-331	419	1	https://doi.org/10.1108/ijaim-03-2019-0038	https://doi.org/10.1108/ijaim-03-2019-0038	PROPN
gujaf-331	419	2	otiedhe	otiedhe	PROPN
gujaf-331	419	3	,	,	PUNCT
gujaf-331	419	4	m.	m.	NOUN
gujaf-331	419	5	g.	g.	PROPN
gujaf-331	419	6	,	,	PUNCT
gujaf-331	419	7	&	&	CCONJ
gujaf-331	419	8	jeroh	jeroh	PROPN
gujaf-331	419	9	,	,	PUNCT
gujaf-331	419	10	e.	e.	PROPN
gujaf-331	419	11	(	(	PUNCT
gujaf-331	419	12	2022	2022	NUM
gujaf-331	419	13	)	)	PUNCT
gujaf-331	419	14	.	.	PUNCT
gujaf-331	420	1	value	value	NOUN
gujaf-331	420	2	relevance	relevance	NOUN
gujaf-331	420	3	of	of	ADP
gujaf-331	420	4	accounting	accounting	NOUN
gujaf-331	420	5	information	information	NOUN
gujaf-331	420	6	of	of	ADP
gujaf-331	420	7	quoted	quote	VERB
gujaf-331	420	8	nigerian	nigerian	ADJ
gujaf-331	420	9	firms	firm	NOUN
gujaf-331	420	10	in	in	ADP
gujaf-331	420	11	the	the	DET
gujaf-331	420	12	industrial	industrial	ADJ
gujaf-331	420	13	goods	good	NOUN
gujaf-331	420	14	sector	sector	NOUN
gujaf-331	420	15	:	:	PUNCT
gujaf-331	420	16	assessment	assessment	NOUN
gujaf-331	420	17	of	of	ADP
gujaf-331	420	18	the	the	DET
gujaf-331	420	19	preand	preand	NOUN
gujaf-331	420	20	postifrs	postifrs	PROPN
gujaf-331	420	21	era	era	PROPN
gujaf-331	420	22	.	.	PUNCT
gujaf-331	421	1	finance	finance	NOUN
gujaf-331	421	2	and	and	CCONJ
gujaf-331	421	3	accounting	accounting	NOUN
gujaf-331	421	4	research	research	NOUN
gujaf-331	421	5	journal	journal	NOUN
gujaf-331	421	6	,	,	PUNCT
gujaf-331	421	7	4(5	4(5	PROPN
gujaf-331	421	8	)	)	PUNCT
gujaf-331	421	9	,	,	PUNCT
gujaf-331	421	10	296–309	296–309	NUM
gujaf-331	421	11	.	.	PUNCT
gujaf-331	422	1	https://doi.org/10.51594/farj.v4i5.415	https://doi.org/10.51594/farj.v4i5.415	ADJ
gujaf-331	422	2	pandey	pandey	PROPN
gujaf-331	422	3	,	,	PUNCT
gujaf-331	422	4	i.	i.	PROPN
gujaf-331	422	5	m.	m.	PROPN
gujaf-331	422	6	(	(	PUNCT
gujaf-331	422	7	2010	2010	NUM
gujaf-331	422	8	)	)	PUNCT
gujaf-331	422	9	.	.	PUNCT
gujaf-331	423	1	financial	financial	ADJ
gujaf-331	423	2	management	management	NOUN
gujaf-331	423	3	(	(	PUNCT
gujaf-331	423	4	tenth	tenth	ADJ
gujaf-331	423	5	edit	edit	NOUN
gujaf-331	423	6	)	)	PUNCT
gujaf-331	423	7	.	.	PUNCT
gujaf-331	424	1	vikas	vikas	PROPN
gujaf-331	424	2	publishing	publishing	PROPN
gujaf-331	424	3	house	house	PROPN
gujaf-331	424	4	pvt	pvt	PROPN
gujaf-331	424	5	limited	limited	PROPN
gujaf-331	424	6	.	.	PUNCT
gujaf-331	425	1	shammout	shammout	PROPN
gujaf-331	425	2	,	,	PUNCT
gujaf-331	425	3	b.	b.	PROPN
gujaf-331	425	4	r.	r.	PROPN
gujaf-331	425	5	t.	t.	PROPN
gujaf-331	425	6	(	(	PUNCT
gujaf-331	425	7	2020	2020	NUM
gujaf-331	425	8	)	)	PUNCT
gujaf-331	425	9	.	.	PUNCT
gujaf-331	426	1	the	the	DET
gujaf-331	426	2	impact	impact	NOUN
gujaf-331	426	3	of	of	ADP
gujaf-331	426	4	stock	stock	NOUN
gujaf-331	426	5	characteristics	characteristic	NOUN
gujaf-331	426	6	on	on	ADP
gujaf-331	426	7	its	its	PRON
gujaf-331	426	8	market	market	NOUN
gujaf-331	426	9	price	price	NOUN
gujaf-331	426	10	in	in	ADP
gujaf-331	426	11	jordanian	jordanian	ADJ
gujaf-331	426	12	commercial	commercial	ADJ
gujaf-331	426	13	banks	bank	NOUN
gujaf-331	426	14	.	.	PUNCT
gujaf-331	427	1	modern	modern	ADJ
gujaf-331	427	2	applied	apply	VERB
gujaf-331	427	3	science	science	NOUN
gujaf-331	427	4	,	,	PUNCT
gujaf-331	427	5	14(3	14(3	NUM
gujaf-331	427	6	)	)	PUNCT
gujaf-331	427	7	,	,	PUNCT
gujaf-331	427	8	45–55	45–55	NOUN
gujaf-331	427	9	.	.	PUNCT
gujaf-331	428	1	https://doi.org/10.5539/mas.v14n3p45	https://doi.org/10.5539/mas.v14n3p45	PROPN
gujaf-331	428	2	sharma	sharma	PROPN
gujaf-331	428	3	,	,	PUNCT
gujaf-331	428	4	m.	m.	NOUN
gujaf-331	428	5	(	(	PUNCT
gujaf-331	428	6	2014	2014	NUM
gujaf-331	428	7	)	)	PUNCT
gujaf-331	428	8	.	.	PUNCT
gujaf-331	429	1	value	value	NOUN
gujaf-331	429	2	relevance	relevance	NOUN
gujaf-331	429	3	of	of	ADP
gujaf-331	429	4	accounting	accounting	NOUN
gujaf-331	429	5	information	information	NOUN
gujaf-331	429	6	:	:	PUNCT
gujaf-331	429	7	a	a	DET
gujaf-331	429	8	comparative	comparative	ADJ
gujaf-331	429	9	study	study	NOUN
gujaf-331	429	10	of	of	ADP
gujaf-331	429	11	public	public	ADJ
gujaf-331	429	12	and	and	CCONJ
gujaf-331	429	13	private	private	ADJ
gujaf-331	429	14	sector	sector	NOUN
gujaf-331	429	15	companies	company	NOUN
gujaf-331	429	16	in	in	ADP
gujaf-331	429	17	india	india	PROPN
gujaf-331	429	18	.	.	PUNCT
gujaf-331	430	1	asia	asia	PROPN
gujaf-331	430	2	pacific	pacific	PROPN
gujaf-331	430	3	journal	journal	PROPN
gujaf-331	430	4	of	of	ADP
gujaf-331	430	5	research	research	PROPN
gujaf-331	430	6	issn	issn	PROPN
gujaf-331	430	7	:	:	PUNCT
gujaf-331	430	8	,	,	PUNCT
gujaf-331	430	9	1(12	1(12	NUM
gujaf-331	430	10	)	)	PUNCT
gujaf-331	430	11	,	,	PUNCT
gujaf-331	430	12	113–121	113–121	NUM
gujaf-331	430	13	.	.	PUNCT
gujaf-331	431	1	thomas	thomas	PROPN
gujaf-331	431	2	,	,	PUNCT
gujaf-331	431	3	t.	t.	PROPN
gujaf-331	431	4	c.	c.	PROPN
gujaf-331	431	5	,	,	PUNCT
gujaf-331	431	6	sankararaman	sankararaman	NOUN
gujaf-331	431	7	,	,	PUNCT
gujaf-331	431	8	g.	g.	PROPN
gujaf-331	431	9	,	,	PUNCT
gujaf-331	431	10	&	&	CCONJ
gujaf-331	431	11	suresh	suresh	PROPN
gujaf-331	431	12	,	,	PUNCT
gujaf-331	431	13	s.	s.	PROPN
gujaf-331	431	14	(	(	PUNCT
gujaf-331	431	15	2020	2020	NUM
gujaf-331	431	16	)	)	PUNCT
gujaf-331	431	17	.	.	PUNCT
gujaf-331	432	1	impact	impact	NOUN
gujaf-331	432	2	of	of	ADP
gujaf-331	432	3	covid-19	covid-19	PROPN
gujaf-331	432	4	announcements	announcement	NOUN
gujaf-331	432	5	on	on	ADP
gujaf-331	432	6	nifty	nifty	ADJ
gujaf-331	432	7	stocks	stock	NOUN
gujaf-331	432	8	.	.	PUNCT
gujaf-331	433	1	journal	journal	NOUN
gujaf-331	433	2	of	of	ADP
gujaf-331	433	3	critical	critical	ADJ
gujaf-331	433	4	reviews	review	NOUN
gujaf-331	433	5	,	,	PUNCT
gujaf-331	433	6	7(13	7(13	NUM
gujaf-331	433	7	)	)	PUNCT
gujaf-331	433	8	,	,	PUNCT
gujaf-331	433	9	471–475	471–475	NUM
gujaf-331	433	10	.	.	PUNCT
gujaf-331	434	1	https://doi.org/10.31838/jcr.07.13.83	https://doi.org/10.31838/jcr.07.13.83	PROPN
gujaf-331	434	2	zavodny	zavodny	NOUN
gujaf-331	434	3	,	,	PUNCT
gujaf-331	434	4	l.	l.	PROPN
gujaf-331	434	5	,	,	PUNCT
gujaf-331	434	6	&	&	CCONJ
gujaf-331	434	7	prochazka	prochazka	PROPN
gujaf-331	434	8	,	,	PUNCT
gujaf-331	434	9	d.	d.	PROPN
gujaf-331	434	10	(	(	PUNCT
gujaf-331	434	11	2022	2022	NUM
gujaf-331	434	12	)	)	PUNCT
gujaf-331	434	13	.	.	PUNCT
gujaf-331	435	1	ifrs	ifrs	PROPN
gujaf-331	435	2	adoption	adoption	NOUN
gujaf-331	435	3	and	and	CCONJ
gujaf-331	435	4	value	value	NOUN
gujaf-331	435	5	relevance	relevance	NOUN
gujaf-331	435	6	of	of	ADP
gujaf-331	435	7	accounting	account	VERB
gujaf-331	435	8	information	information	NOUN
gujaf-331	435	9	in	in	ADP
gujaf-331	435	10	the	the	DET
gujaf-331	435	11	v4	v4	NOUN
gujaf-331	435	12	region	region	NOUN
gujaf-331	435	13	.	.	PUNCT
gujaf-331	436	1	economic	economic	ADJ
gujaf-331	436	2	research	research	NOUN
gujaf-331	436	3	-	-	PUNCT
gujaf-331	436	4	ekonomska	ekonomska	ADJ
gujaf-331	436	5	istraživanja	istraživanja	NOUN
gujaf-331	436	6	,	,	PUNCT
gujaf-331	436	7	0(0	0(0	NUM
gujaf-331	436	8	)	)	PUNCT
gujaf-331	436	9	,	,	PUNCT
gujaf-331	436	10	1–19	1–19	PROPN
gujaf-331	436	11	.	.	PUNCT
gujaf-331	437	1	https://doi.org/10.1080/1331677x.2022.2102049	https://doi.org/10.1080/1331677x.2022.2102049	INTJ
gujaf-331	437	2	http://www.ican-ngr.org/	http://www.ican-ngr.org/	PRON