id	sid	tid	token	lemma	pos
gujaf-334	1	1	gusau	gusau	PROPN
gujaf-334	1	2	journal	journal	NOUN
gujaf-334	1	3	of	of	ADP
gujaf-334	1	4	accounting	accounting	NOUN
gujaf-334	1	5	and	and	CCONJ
gujaf-334	1	6	finance	finance	NOUN
gujaf-334	1	7	,	,	PUNCT
gujaf-334	1	8	vol	vol	NOUN
gujaf-334	1	9	.	.	PROPN
gujaf-334	1	10	5	5	NUM
gujaf-334	1	11	,	,	PUNCT
gujaf-334	1	12	issue	issue	NOUN
gujaf-334	1	13	2	2	NUM
gujaf-334	1	14	,	,	PUNCT
gujaf-334	1	15	october	october	PROPN
gujaf-334	1	16	,	,	PUNCT
gujaf-334	1	17	2024	2024	NUM
gujaf-334	1	18	i	i	PRON
gujaf-334	1	19	gusau	gusau	PROPN
gujaf-334	1	20	journal	journal	NOUN
gujaf-334	1	21	of	of	ADP
gujaf-334	1	22	accounting	accounting	NOUN
gujaf-334	1	23	and	and	CCONJ
gujaf-334	1	24	finance	finance	NOUN
gujaf-334	1	25	(	(	PUNCT
gujaf-334	1	26	gujaf	gujaf	NOUN
gujaf-334	1	27	)	)	PUNCT
gujaf-334	1	28	vol	vol	NOUN
gujaf-334	1	29	.	.	NOUN
gujaf-334	2	1	5	5	NUM
gujaf-334	2	2	issue	issue	NOUN
gujaf-334	2	3	2	2	NUM
gujaf-334	2	4	,	,	PUNCT
gujaf-334	2	5	october	october	PROPN
gujaf-334	2	6	,	,	PUNCT
gujaf-334	2	7	2024	2024	NUM
gujaf-334	2	8	issn	issn	X
gujaf-334	2	9	:	:	PUNCT
gujaf-334	2	10	2756	2756	NUM
gujaf-334	2	11	-	-	PUNCT
gujaf-334	2	12	665x	665x	NOUN
gujaf-334	2	13	a	a	DET
gujaf-334	2	14	publication	publication	NOUN
gujaf-334	2	15	of	of	ADP
gujaf-334	2	16	department	department	NOUN
gujaf-334	2	17	of	of	ADP
gujaf-334	2	18	accounting	accounting	NOUN
gujaf-334	2	19	and	and	CCONJ
gujaf-334	2	20	finance	finance	NOUN
gujaf-334	2	21	,	,	PUNCT
gujaf-334	2	22	faculty	faculty	NOUN
gujaf-334	2	23	of	of	ADP
gujaf-334	2	24	management	management	NOUN
gujaf-334	2	25	and	and	CCONJ
gujaf-334	2	26	social	social	ADJ
gujaf-334	2	27	sciences	science	NOUN
gujaf-334	2	28	,	,	PUNCT
gujaf-334	2	29	federal	federal	ADJ
gujaf-334	2	30	university	university	NOUN
gujaf-334	2	31	gusau	gusau	NOUN
gujaf-334	2	32	,	,	PUNCT
gujaf-334	2	33	zamfara	zamfara	PROPN
gujaf-334	2	34	state	state	PROPN
gujaf-334	2	35	-nigeria	-nigeria	PROPN
gujaf-334	2	36	gusau	gusau	ADJ
gujaf-334	2	37	journal	journal	NOUN
gujaf-334	2	38	of	of	ADP
gujaf-334	2	39	accounting	accounting	NOUN
gujaf-334	2	40	and	and	CCONJ
gujaf-334	2	41	finance	finance	NOUN
gujaf-334	2	42	,	,	PUNCT
gujaf-334	2	43	vol	vol	NOUN
gujaf-334	2	44	.	.	PROPN
gujaf-334	2	45	5	5	NUM
gujaf-334	2	46	,	,	PUNCT
gujaf-334	2	47	issue	issue	NOUN
gujaf-334	2	48	2	2	NUM
gujaf-334	2	49	,	,	PUNCT
gujaf-334	2	50	october	october	PROPN
gujaf-334	2	51	,	,	PUNCT
gujaf-334	2	52	2024	2024	NUM
gujaf-334	2	53	ii	ii	NUM
gujaf-334	2	54	©	©	PROPN
gujaf-334	2	55	department	department	PROPN
gujaf-334	2	56	of	of	ADP
gujaf-334	2	57	accounting	accounting	NOUN
gujaf-334	2	58	and	and	CCONJ
gujaf-334	2	59	finance	finance	NOUN
gujaf-334	2	60	vol	vol	NOUN
gujaf-334	2	61	.	.	PUNCT
gujaf-334	2	62	5	5	NUM
gujaf-334	2	63	issue	issue	NOUN
gujaf-334	2	64	2	2	NUM
gujaf-334	2	65	october	october	PROPN
gujaf-334	2	66	,	,	PUNCT
gujaf-334	2	67	2024	2024	NUM
gujaf-334	2	68	issn	issn	X
gujaf-334	2	69	:	:	PUNCT
gujaf-334	2	70	2756	2756	NUM
gujaf-334	2	71	-	-	PUNCT
gujaf-334	2	72	665x	665x	NOUN
gujaf-334	2	73	a	a	DET
gujaf-334	2	74	publication	publication	NOUN
gujaf-334	2	75	of	of	ADP
gujaf-334	2	76	department	department	NOUN
gujaf-334	2	77	of	of	ADP
gujaf-334	2	78	accounting	accounting	NOUN
gujaf-334	2	79	and	and	CCONJ
gujaf-334	2	80	finance	finance	NOUN
gujaf-334	2	81	,	,	PUNCT
gujaf-334	2	82	faculty	faculty	NOUN
gujaf-334	2	83	of	of	ADP
gujaf-334	2	84	management	management	NOUN
gujaf-334	2	85	and	and	CCONJ
gujaf-334	2	86	social	social	ADJ
gujaf-334	2	87	sciences	science	NOUN
gujaf-334	2	88	,	,	PUNCT
gujaf-334	2	89	federal	federal	ADJ
gujaf-334	2	90	university	university	NOUN
gujaf-334	2	91	gusau	gusau	NOUN
gujaf-334	2	92	,	,	PUNCT
gujaf-334	2	93	zamfara	zamfara	PROPN
gujaf-334	2	94	state	state	NOUN
gujaf-334	2	95	-nigeria	-nigeria	PROPN
gujaf-334	2	96	all	all	DET
gujaf-334	2	97	rights	right	NOUN
gujaf-334	2	98	reserved	reserve	VERB
gujaf-334	2	99	except	except	SCONJ
gujaf-334	2	100	for	for	ADP
gujaf-334	2	101	academic	academic	ADJ
gujaf-334	2	102	purposes	purpose	NOUN
gujaf-334	2	103	no	no	DET
gujaf-334	2	104	part	part	NOUN
gujaf-334	2	105	or	or	CCONJ
gujaf-334	2	106	whole	whole	NOUN
gujaf-334	2	107	of	of	ADP
gujaf-334	2	108	this	this	DET
gujaf-334	2	109	publication	publication	NOUN
gujaf-334	2	110	is	be	AUX
gujaf-334	2	111	allowed	allow	VERB
gujaf-334	2	112	to	to	PART
gujaf-334	2	113	be	be	AUX
gujaf-334	2	114	reproduced	reproduce	VERB
gujaf-334	2	115	,	,	PUNCT
gujaf-334	2	116	stored	store	VERB
gujaf-334	2	117	in	in	ADP
gujaf-334	2	118	a	a	DET
gujaf-334	2	119	retrieval	retrieval	NOUN
gujaf-334	2	120	system	system	NOUN
gujaf-334	2	121	or	or	CCONJ
gujaf-334	2	122	transmitted	transmit	VERB
gujaf-334	2	123	in	in	ADP
gujaf-334	2	124	any	any	DET
gujaf-334	2	125	form	form	NOUN
gujaf-334	2	126	or	or	CCONJ
gujaf-334	2	127	by	by	ADP
gujaf-334	2	128	any	any	DET
gujaf-334	2	129	means	mean	NOUN
gujaf-334	2	130	be	be	AUX
gujaf-334	2	131	it	it	PRON
gujaf-334	2	132	mechanical	mechanical	ADJ
gujaf-334	2	133	,	,	PUNCT
gujaf-334	2	134	electrical	electrical	ADJ
gujaf-334	2	135	,	,	PUNCT
gujaf-334	2	136	photocopying	photocopying	NOUN
gujaf-334	2	137	,	,	PUNCT
gujaf-334	2	138	recording	recording	NOUN
gujaf-334	2	139	or	or	CCONJ
gujaf-334	2	140	otherwise	otherwise	ADV
gujaf-334	2	141	,	,	PUNCT
gujaf-334	2	142	without	without	ADP
gujaf-334	2	143	prior	prior	ADJ
gujaf-334	2	144	permission	permission	NOUN
gujaf-334	2	145	of	of	ADP
gujaf-334	2	146	the	the	DET
gujaf-334	2	147	copyright	copyright	NOUN
gujaf-334	2	148	owner	owner	NOUN
gujaf-334	2	149	.	.	PUNCT
gujaf-334	3	1	published	publish	VERB
gujaf-334	3	2	and	and	CCONJ
gujaf-334	3	3	printed	print	VERB
gujaf-334	3	4	by	by	ADP
gujaf-334	3	5	:	:	PUNCT
gujaf-334	3	6	ahmadu	ahmadu	PROPN
gujaf-334	3	7	bello	bello	PROPN
gujaf-334	3	8	university	university	PROPN
gujaf-334	3	9	press	press	NOUN
gujaf-334	3	10	limited	limit	VERB
gujaf-334	3	11	,	,	PUNCT
gujaf-334	3	12	zaria	zaria	PROPN
gujaf-334	3	13	kaduna	kaduna	PROPN
gujaf-334	3	14	state	state	PROPN
gujaf-334	3	15	,	,	PUNCT
gujaf-334	3	16	nigeria	nigeria	PROPN
gujaf-334	3	17	.	.	PUNCT
gujaf-334	4	1	tel	tel	ADP
gujaf-334	4	2	:	:	PUNCT
gujaf-334	4	3	08065949711	08065949711	NUM
gujaf-334	4	4	,	,	PUNCT
gujaf-334	4	5	069	069	NUM
gujaf-334	4	6	-	-	SYM
gujaf-334	4	7	879121	879121	NUM
gujaf-334	4	8	e	e	NOUN
gujaf-334	4	9	-	-	NOUN
gujaf-334	4	10	mail	mail	NOUN
gujaf-334	4	11	:	:	PUNCT
gujaf-334	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-334	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-334	5	1	website	website	NOUN
gujaf-334	5	2	:	:	PUNCT
gujaf-334	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-334	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-334	5	5	gusau	gusau	PROPN
gujaf-334	5	6	journal	journal	PROPN
gujaf-334	5	7	of	of	ADP
gujaf-334	5	8	accounting	accounting	NOUN
gujaf-334	5	9	and	and	CCONJ
gujaf-334	5	10	finance	finance	NOUN
gujaf-334	5	11	,	,	PUNCT
gujaf-334	5	12	vol	vol	NOUN
gujaf-334	5	13	.	.	PROPN
gujaf-334	5	14	5	5	NUM
gujaf-334	5	15	,	,	PUNCT
gujaf-334	5	16	issue	issue	NOUN
gujaf-334	5	17	2	2	NUM
gujaf-334	5	18	,	,	PUNCT
gujaf-334	5	19	october	october	PROPN
gujaf-334	5	20	,	,	PUNCT
gujaf-334	5	21	2024	2024	NUM
gujaf-334	5	22	iii	iii	NUM
gujaf-334	5	23	editorial	editorial	PROPN
gujaf-334	5	24	board	board	NOUN
gujaf-334	5	25	editor	editor	NOUN
gujaf-334	5	26	-	-	PUNCT
gujaf-334	5	27	in	in	ADP
gujaf-334	5	28	-	-	PUNCT
gujaf-334	5	29	chief	chief	NOUN
gujaf-334	5	30	:	:	PUNCT
gujaf-334	5	31	prof	prof	PROPN
gujaf-334	5	32	.	.	PUNCT
gujaf-334	5	33	shehu	shehu	PROPN
gujaf-334	5	34	usman	usman	PROPN
gujaf-334	5	35	hassan	hassan	PROPN
gujaf-334	5	36	department	department	PROPN
gujaf-334	5	37	of	of	ADP
gujaf-334	5	38	accounting	accounting	PROPN
gujaf-334	5	39	,	,	PUNCT
gujaf-334	5	40	federal	federal	ADJ
gujaf-334	5	41	university	university	PROPN
gujaf-334	5	42	of	of	ADP
gujaf-334	5	43	kashere	kashere	PROPN
gujaf-334	5	44	,	,	PUNCT
gujaf-334	5	45	gombe	gombe	ADJ
gujaf-334	5	46	state	state	NOUN
gujaf-334	5	47	.	.	PUNCT
gujaf-334	6	1	associate	associate	NOUN
gujaf-334	6	2	editor	editor	NOUN
gujaf-334	6	3	:	:	PUNCT
gujaf-334	6	4	dr	dr	PROPN
gujaf-334	6	5	.	.	PROPN
gujaf-334	6	6	muhammad	muhammad	PROPN
gujaf-334	6	7	mustapha	mustapha	PROPN
gujaf-334	6	8	bagudo	bagudo	PROPN
gujaf-334	6	9	department	department	PROPN
gujaf-334	6	10	of	of	ADP
gujaf-334	6	11	accounting	accounting	PROPN
gujaf-334	6	12	,	,	PUNCT
gujaf-334	6	13	ahmadu	ahmadu	PROPN
gujaf-334	6	14	bello	bello	PROPN
gujaf-334	6	15	university	university	PROPN
gujaf-334	6	16	zaria	zaria	PROPN
gujaf-334	6	17	,	,	PUNCT
gujaf-334	6	18	kaduna	kaduna	PROPN
gujaf-334	6	19	state	state	PROPN
gujaf-334	6	20	.	.	PUNCT
gujaf-334	7	1	managing	manage	VERB
gujaf-334	7	2	editor	editor	NOUN
gujaf-334	7	3	:	:	PUNCT
gujaf-334	7	4	dr	dr	PROPN
gujaf-334	7	5	.	.	PROPN
gujaf-334	7	6	umar	umar	PROPN
gujaf-334	7	7	farouk	farouk	PROPN
gujaf-334	7	8	abdulkarim	abdulkarim	PROPN
gujaf-334	7	9	department	department	PROPN
gujaf-334	7	10	of	of	ADP
gujaf-334	7	11	accounting	accounting	NOUN
gujaf-334	7	12	and	and	CCONJ
gujaf-334	7	13	finance	finance	NOUN
gujaf-334	7	14	,	,	PUNCT
gujaf-334	7	15	federal	federal	ADJ
gujaf-334	7	16	university	university	NOUN
gujaf-334	7	17	gusau	gusau	PROPN
gujaf-334	7	18	,	,	PUNCT
gujaf-334	7	19	zamfara	zamfara	PROPN
gujaf-334	7	20	state	state	PROPN
gujaf-334	7	21	.	.	PUNCT
gujaf-334	8	1	editorial	editorial	PROPN
gujaf-334	8	2	board	board	NOUN
gujaf-334	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-334	8	4	modu	modu	PROPN
gujaf-334	8	5	kumshe	kumshe	PROPN
gujaf-334	8	6	department	department	PROPN
gujaf-334	8	7	of	of	ADP
gujaf-334	8	8	accounting	accounting	PROPN
gujaf-334	8	9	,	,	PUNCT
gujaf-334	8	10	university	university	NOUN
gujaf-334	8	11	of	of	ADP
gujaf-334	8	12	maiduguri	maiduguri	PROPN
gujaf-334	8	13	,	,	PUNCT
gujaf-334	8	14	borno	borno	PROPN
gujaf-334	8	15	state	state	PROPN
gujaf-334	8	16	.	.	PUNCT
gujaf-334	9	1	prof	prof	PROPN
gujaf-334	9	2	ugochukwu	ugochukwu	PROPN
gujaf-334	9	3	c.	c.	PROPN
gujaf-334	9	4	nzewi	nzewi	VERB
gujaf-334	9	5	department	department	PROPN
gujaf-334	9	6	of	of	ADP
gujaf-334	9	7	accounting	accounting	PROPN
gujaf-334	9	8	,	,	PUNCT
gujaf-334	9	9	paul	paul	PROPN
gujaf-334	9	10	university	university	PROPN
gujaf-334	9	11	awka	awka	NOUN
gujaf-334	9	12	,	,	PUNCT
gujaf-334	9	13	anambra	anambra	PROPN
gujaf-334	9	14	state	state	PROPN
gujaf-334	9	15	.	.	PUNCT
gujaf-334	10	1	prof	prof	PROPN
gujaf-334	10	2	kabir	kabir	PROPN
gujaf-334	10	3	tahir	tahir	PROPN
gujaf-334	10	4	hamid	hamid	PROPN
gujaf-334	10	5	department	department	PROPN
gujaf-334	10	6	of	of	ADP
gujaf-334	10	7	accounting	accounting	PROPN
gujaf-334	10	8	,	,	PUNCT
gujaf-334	10	9	bayero	bayero	PROPN
gujaf-334	10	10	university	university	PROPN
gujaf-334	10	11	,	,	PUNCT
gujaf-334	10	12	kano	kano	PROPN
gujaf-334	10	13	,	,	PUNCT
gujaf-334	10	14	kano	kano	PROPN
gujaf-334	10	15	state	state	PROPN
gujaf-334	10	16	.	.	PUNCT
gujaf-334	11	1	prof	prof	PROPN
gujaf-334	11	2	.	.	PUNCT
gujaf-334	12	1	ekoja	ekoja	PROPN
gujaf-334	12	2	b.	b.	PROPN
gujaf-334	12	3	ekoja	ekoja	PROPN
gujaf-334	12	4	department	department	PROPN
gujaf-334	12	5	of	of	ADP
gujaf-334	12	6	accounting	accounting	PROPN
gujaf-334	12	7	,	,	PUNCT
gujaf-334	12	8	university	university	PROPN
gujaf-334	12	9	of	of	ADP
gujaf-334	12	10	jos	jos	PROPN
gujaf-334	12	11	.	.	PROPN
gujaf-334	12	12	prof	prof	PROPN
gujaf-334	12	13	.	.	PUNCT
gujaf-334	13	1	clifford	clifford	PROPN
gujaf-334	13	2	ofurum	ofurum	PROPN
gujaf-334	13	3	department	department	PROPN
gujaf-334	13	4	of	of	ADP
gujaf-334	13	5	accounting	accounting	PROPN
gujaf-334	13	6	,	,	PUNCT
gujaf-334	13	7	university	university	NOUN
gujaf-334	13	8	of	of	ADP
gujaf-334	13	9	portharcourt	portharcourt	PROPN
gujaf-334	13	10	,	,	PUNCT
gujaf-334	13	11	rivers	river	NOUN
gujaf-334	13	12	state	state	PROPN
gujaf-334	13	13	.	.	PUNCT
gujaf-334	14	1	prof	prof	PROPN
gujaf-334	14	2	.	.	PUNCT
gujaf-334	15	1	ahmad	ahmad	PROPN
gujaf-334	15	2	bello	bello	PROPN
gujaf-334	15	3	dogarawa	dogarawa	PROPN
gujaf-334	15	4	department	department	PROPN
gujaf-334	15	5	of	of	ADP
gujaf-334	15	6	accounting	accounting	NOUN
gujaf-334	15	7	,	,	PUNCT
gujaf-334	15	8	ahmadu	ahmadu	PROPN
gujaf-334	15	9	bello	bello	PROPN
gujaf-334	15	10	university	university	PROPN
gujaf-334	15	11	zaria	zaria	PROPN
gujaf-334	15	12	.	.	PUNCT
gujaf-334	16	1	prof	prof	PROPN
gujaf-334	16	2	.	.	PUNCT
gujaf-334	17	1	yusuf	yusuf	PROPN
gujaf-334	17	2	.	.	PUNCT
gujaf-334	18	1	b.	b.	PROPN
gujaf-334	18	2	rahman	rahman	PROPN
gujaf-334	18	3	department	department	PROPN
gujaf-334	18	4	of	of	ADP
gujaf-334	18	5	accounting	accounting	PROPN
gujaf-334	18	6	,	,	PUNCT
gujaf-334	18	7	lagos	lagos	NOUN
gujaf-334	18	8	state	state	PROPN
gujaf-334	18	9	university	university	PROPN
gujaf-334	18	10	,	,	PUNCT
gujaf-334	18	11	lagos	lagos	NOUN
gujaf-334	18	12	state	state	NOUN
gujaf-334	18	13	.	.	PUNCT
gujaf-334	19	1	prof	prof	PROPN
gujaf-334	19	2	.	.	PUNCT
gujaf-334	20	1	suleiman	suleiman	PROPN
gujaf-334	20	2	a.	a.	PROPN
gujaf-334	20	3	s.	s.	PROPN
gujaf-334	20	4	aruwa	aruwa	PROPN
gujaf-334	20	5	department	department	PROPN
gujaf-334	20	6	of	of	ADP
gujaf-334	20	7	accounting	accounting	PROPN
gujaf-334	20	8	,	,	PUNCT
gujaf-334	20	9	nasarawa	nasarawa	PROPN
gujaf-334	20	10	state	state	PROPN
gujaf-334	20	11	university	university	PROPN
gujaf-334	20	12	,	,	PUNCT
gujaf-334	20	13	keffi	keffi	PROPN
gujaf-334	20	14	,	,	PUNCT
gujaf-334	20	15	nasarawa	nasarawa	PROPN
gujaf-334	20	16	state	state	PROPN
gujaf-334	20	17	.	.	PUNCT
gujaf-334	21	1	prof	prof	PROPN
gujaf-334	21	2	.	.	PUNCT
gujaf-334	22	1	muhammad	muhammad	PROPN
gujaf-334	22	2	junaidu	junaidu	PROPN
gujaf-334	22	3	kurawa	kurawa	PROPN
gujaf-334	22	4	department	department	PROPN
gujaf-334	22	5	of	of	ADP
gujaf-334	22	6	accounting	accounting	PROPN
gujaf-334	22	7	,	,	PUNCT
gujaf-334	22	8	bayero	bayero	PROPN
gujaf-334	22	9	university	university	PROPN
gujaf-334	22	10	kano	kano	PROPN
gujaf-334	22	11	,	,	PUNCT
gujaf-334	22	12	kano	kano	PROPN
gujaf-334	22	13	state	state	PROPN
gujaf-334	22	14	.	.	PUNCT
gujaf-334	23	1	prof	prof	PROPN
gujaf-334	23	2	.	.	PUNCT
gujaf-334	24	1	muhammad	muhammad	PROPN
gujaf-334	24	2	habibu	habibu	ADJ
gujaf-334	24	3	sabari	sabari	PROPN
gujaf-334	24	4	department	department	PROPN
gujaf-334	24	5	of	of	ADP
gujaf-334	24	6	accounting	accounting	NOUN
gujaf-334	24	7	,	,	PUNCT
gujaf-334	24	8	ahmadu	ahmadu	PROPN
gujaf-334	24	9	bello	bello	PROPN
gujaf-334	24	10	university	university	PROPN
gujaf-334	24	11	,	,	PUNCT
gujaf-334	24	12	zaria	zaria	PROPN
gujaf-334	24	13	.	.	PUNCT
gujaf-334	25	1	gusau	gusau	PROPN
gujaf-334	25	2	journal	journal	PROPN
gujaf-334	25	3	of	of	ADP
gujaf-334	25	4	accounting	accounting	NOUN
gujaf-334	25	5	and	and	CCONJ
gujaf-334	25	6	finance	finance	NOUN
gujaf-334	25	7	,	,	PUNCT
gujaf-334	25	8	vol	vol	NOUN
gujaf-334	25	9	.	.	PROPN
gujaf-334	25	10	5	5	NUM
gujaf-334	25	11	,	,	PUNCT
gujaf-334	25	12	issue	issue	NOUN
gujaf-334	25	13	2	2	NUM
gujaf-334	25	14	,	,	PUNCT
gujaf-334	25	15	october	october	PROPN
gujaf-334	25	16	,	,	PUNCT
gujaf-334	25	17	2024	2024	NUM
gujaf-334	25	18	iv	iv	NUM
gujaf-334	25	19	prof	prof	NOUN
gujaf-334	25	20	.	.	PUNCT
gujaf-334	26	1	okpanachi	okpanachi	PROPN
gujaf-334	26	2	joshua	joshua	PROPN
gujaf-334	26	3	department	department	PROPN
gujaf-334	26	4	of	of	ADP
gujaf-334	26	5	accounting	accounting	NOUN
gujaf-334	26	6	and	and	CCONJ
gujaf-334	26	7	management	management	NOUN
gujaf-334	26	8	,	,	PUNCT
gujaf-334	26	9	nigerian	nigerian	ADJ
gujaf-334	26	10	defence	defence	PROPN
gujaf-334	26	11	academy	academy	PROPN
gujaf-334	26	12	,	,	PUNCT
gujaf-334	26	13	kaduna	kaduna	PROPN
gujaf-334	26	14	.	.	PROPN
gujaf-334	26	15	prof	prof	PROPN
gujaf-334	26	16	.	.	PUNCT
gujaf-334	27	1	hassan	hassan	PROPN
gujaf-334	27	2	ibrahim	ibrahim	PROPN
gujaf-334	27	3	department	department	PROPN
gujaf-334	27	4	of	of	ADP
gujaf-334	27	5	accounting	accounting	PROPN
gujaf-334	27	6	,	,	PUNCT
gujaf-334	27	7	ibb	ibb	NOUN
gujaf-334	27	8	university	university	NOUN
gujaf-334	27	9	,	,	PUNCT
gujaf-334	27	10	lapai	lapai	NOUN
gujaf-334	27	11	,	,	PUNCT
gujaf-334	27	12	niger	niger	NOUN
gujaf-334	27	13	state	state	NOUN
gujaf-334	27	14	.	.	PUNCT
gujaf-334	28	1	prof	prof	PROPN
gujaf-334	28	2	.	.	PUNCT
gujaf-334	29	1	ifeoma	ifeoma	PROPN
gujaf-334	29	2	mary	mary	PROPN
gujaf-334	29	3	okwo	okwo	PROPN
gujaf-334	29	4	department	department	PROPN
gujaf-334	29	5	of	of	ADP
gujaf-334	29	6	accounting	accounting	PROPN
gujaf-334	29	7	,	,	PUNCT
gujaf-334	29	8	enugu	enugu	PROPN
gujaf-334	29	9	state	state	PROPN
gujaf-334	29	10	university	university	PROPN
gujaf-334	29	11	of	of	ADP
gujaf-334	29	12	science	science	NOUN
gujaf-334	29	13	and	and	CCONJ
gujaf-334	29	14	technology	technology	NOUN
gujaf-334	29	15	,	,	PUNCT
gujaf-334	29	16	enugu	enugu	PROPN
gujaf-334	29	17	state	state	PROPN
gujaf-334	29	18	.	.	PUNCT
gujaf-334	30	1	prof	prof	PROPN
gujaf-334	30	2	.	.	PROPN
gujaf-334	31	1	aminu	aminu	PROPN
gujaf-334	31	2	isah	isah	PROPN
gujaf-334	31	3	department	department	PROPN
gujaf-334	31	4	of	of	ADP
gujaf-334	31	5	accounting	accounting	PROPN
gujaf-334	31	6	,	,	PUNCT
gujaf-334	31	7	bayero	bayero	PROPN
gujaf-334	31	8	university	university	PROPN
gujaf-334	31	9	,	,	PUNCT
gujaf-334	31	10	kano	kano	PROPN
gujaf-334	31	11	,	,	PUNCT
gujaf-334	31	12	kano	kano	PROPN
gujaf-334	31	13	state	state	PROPN
gujaf-334	31	14	.	.	PUNCT
gujaf-334	32	1	prof	prof	PROPN
gujaf-334	32	2	.	.	PUNCT
gujaf-334	33	1	ahmadu	ahmadu	PROPN
gujaf-334	33	2	bello	bello	PROPN
gujaf-334	33	3	department	department	PROPN
gujaf-334	33	4	of	of	ADP
gujaf-334	33	5	accounting	accounting	NOUN
gujaf-334	33	6	,	,	PUNCT
gujaf-334	33	7	ahmadu	ahmadu	PROPN
gujaf-334	33	8	bello	bello	PROPN
gujaf-334	33	9	university	university	PROPN
gujaf-334	33	10	,	,	PUNCT
gujaf-334	33	11	zaria	zaria	PROPN
gujaf-334	33	12	.	.	PUNCT
gujaf-334	34	1	prof	prof	PROPN
gujaf-334	34	2	.	.	PUNCT
gujaf-334	35	1	musa	musa	PROPN
gujaf-334	35	2	yelwa	yelwa	PROPN
gujaf-334	35	3	abubakar	abubakar	PROPN
gujaf-334	35	4	department	department	PROPN
gujaf-334	35	5	of	of	ADP
gujaf-334	35	6	accounting	accounting	PROPN
gujaf-334	35	7	,	,	PUNCT
gujaf-334	35	8	usmanu	usmanu	PROPN
gujaf-334	35	9	danfodiyo	danfodiyo	PROPN
gujaf-334	35	10	university	university	PROPN
gujaf-334	35	11	,	,	PUNCT
gujaf-334	35	12	sokoto	sokoto	PROPN
gujaf-334	35	13	state	state	PROPN
gujaf-334	35	14	.	.	PUNCT
gujaf-334	36	1	prof	prof	PROPN
gujaf-334	36	2	.	.	PUNCT
gujaf-334	37	1	salisu	salisu	PROPN
gujaf-334	37	2	abubakar	abubakar	PROPN
gujaf-334	37	3	department	department	PROPN
gujaf-334	37	4	of	of	ADP
gujaf-334	37	5	accounting	accounting	NOUN
gujaf-334	37	6	,	,	PUNCT
gujaf-334	37	7	ahmadu	ahmadu	PROPN
gujaf-334	37	8	bello	bello	PROPN
gujaf-334	37	9	university	university	PROPN
gujaf-334	37	10	zaria	zaria	PROPN
gujaf-334	37	11	,	,	PUNCT
gujaf-334	37	12	kaduna	kaduna	PROPN
gujaf-334	37	13	state	state	PROPN
gujaf-334	37	14	.	.	PUNCT
gujaf-334	38	1	prof	prof	PROPN
gujaf-334	38	2	.	.	PUNCT
gujaf-334	39	1	isaq	isaq	PROPN
gujaf-334	39	2	alhaji	alhaji	PROPN
gujaf-334	39	3	samaila	samaila	PROPN
gujaf-334	39	4	department	department	PROPN
gujaf-334	39	5	of	of	ADP
gujaf-334	39	6	accounting	accounting	PROPN
gujaf-334	39	7	,	,	PUNCT
gujaf-334	39	8	bayero	bayero	PROPN
gujaf-334	39	9	university	university	NOUN
gujaf-334	39	10	,	,	PUNCT
gujaf-334	39	11	kano	kano	PROPN
gujaf-334	39	12	state	state	PROPN
gujaf-334	39	13	.	.	PUNCT
gujaf-334	40	1	prof	prof	PROPN
gujaf-334	40	2	.	.	PUNCT
gujaf-334	41	1	sunusi	sunusi	PROPN
gujaf-334	41	2	sa'ad	sa'ad	PROPN
gujaf-334	41	3	ahmad	ahmad	PROPN
gujaf-334	41	4	department	department	PROPN
gujaf-334	41	5	of	of	ADP
gujaf-334	41	6	accounting	accounting	PROPN
gujaf-334	41	7	,	,	PUNCT
gujaf-334	41	8	federal	federal	ADJ
gujaf-334	41	9	university	university	NOUN
gujaf-334	41	10	dutse	dutse	NOUN
gujaf-334	41	11	,	,	PUNCT
gujaf-334	41	12	jigawa	jigawa	PROPN
gujaf-334	41	13	state	state	PROPN
gujaf-334	41	14	.	.	PUNCT
gujaf-334	42	1	prof	prof	PROPN
gujaf-334	42	2	.	.	PUNCT
gujaf-334	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-334	43	2	yahaya	yahaya	PROPN
gujaf-334	43	3	department	department	PROPN
gujaf-334	43	4	of	of	ADP
gujaf-334	43	5	accounting	accounting	PROPN
gujaf-334	43	6	,	,	PUNCT
gujaf-334	43	7	nigerian	nigerian	ADJ
gujaf-334	43	8	defence	defence	PROPN
gujaf-334	43	9	academy	academy	PROPN
gujaf-334	43	10	,	,	PUNCT
gujaf-334	43	11	kaduna	kaduna	PROPN
gujaf-334	43	12	state	state	PROPN
gujaf-334	43	13	.	.	PUNCT
gujaf-334	44	1	prof	prof	PROPN
gujaf-334	44	2	.	.	PUNCT
gujaf-334	45	1	saidu	saidu	PROPN
gujaf-334	45	2	adamu	adamu	PROPN
gujaf-334	45	3	department	department	PROPN
gujaf-334	45	4	of	of	ADP
gujaf-334	45	5	accounting	accounting	PROPN
gujaf-334	45	6	,	,	PUNCT
gujaf-334	45	7	federal	federal	ADJ
gujaf-334	45	8	university	university	PROPN
gujaf-334	45	9	of	of	ADP
gujaf-334	45	10	kashere	kashere	PROPN
gujaf-334	45	11	,	,	PUNCT
gujaf-334	45	12	gombe	gombe	ADJ
gujaf-334	45	13	state	state	NOUN
gujaf-334	45	14	.	.	PUNCT
gujaf-334	46	1	prof	prof	PROPN
gujaf-334	46	2	.	.	PUNCT
gujaf-334	47	1	farouk	farouk	PROPN
gujaf-334	47	2	adeza	adeza	PROPN
gujaf-334	47	3	school	school	NOUN
gujaf-334	47	4	of	of	ADP
gujaf-334	47	5	business	business	NOUN
gujaf-334	47	6	and	and	CCONJ
gujaf-334	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-334	47	8	,	,	PUNCT
gujaf-334	47	9	american	american	PROPN
gujaf-334	47	10	university	university	PROPN
gujaf-334	47	11	of	of	ADP
gujaf-334	47	12	nigeria	nigeria	PROPN
gujaf-334	47	13	,	,	PUNCT
gujaf-334	47	14	yola	yola	PROPN
gujaf-334	47	15	.	.	PUNCT
gujaf-334	48	1	prof	prof	PROPN
gujaf-334	48	2	.	.	PUNCT
gujaf-334	49	1	fatima	fatima	PROPN
gujaf-334	49	2	alfa	alfa	PROPN
gujaf-334	49	3	department	department	PROPN
gujaf-334	49	4	of	of	ADP
gujaf-334	49	5	accounting	accounting	PROPN
gujaf-334	49	6	,	,	PUNCT
gujaf-334	49	7	university	university	NOUN
gujaf-334	49	8	of	of	ADP
gujaf-334	49	9	maiduguri	maiduguri	PROPN
gujaf-334	49	10	,	,	PUNCT
gujaf-334	49	11	borno	borno	PROPN
gujaf-334	49	12	state	state	PROPN
gujaf-334	49	13	.	.	PUNCT
gujaf-334	50	1	dr	dr	PROPN
gujaf-334	50	2	.	.	PROPN
gujaf-334	50	3	nasiru	nasiru	PROPN
gujaf-334	50	4	a.	a.	PROPN
gujaf-334	50	5	ka’oje	ka’oje	PROPN
gujaf-334	50	6	department	department	PROPN
gujaf-334	50	7	of	of	ADP
gujaf-334	50	8	accounting	accounting	PROPN
gujaf-334	50	9	,	,	PUNCT
gujaf-334	50	10	usmanu	usmanu	PROPN
gujaf-334	50	11	danfodiyo	danfodiyo	PROPN
gujaf-334	50	12	university	university	PROPN
gujaf-334	50	13	sokoto	sokoto	PROPN
gujaf-334	50	14	state	state	PROPN
gujaf-334	50	15	.	.	PUNCT
gujaf-334	51	1	dr	dr	PROPN
gujaf-334	51	2	.	.	PROPN
gujaf-334	51	3	aminu	aminu	PROPN
gujaf-334	51	4	abdullahi	abdullahi	PROPN
gujaf-334	51	5	department	department	PROPN
gujaf-334	51	6	of	of	ADP
gujaf-334	51	7	accounting	accounting	PROPN
gujaf-334	51	8	,	,	PUNCT
gujaf-334	51	9	usmanu	usmanu	PROPN
gujaf-334	51	10	danfodiyo	danfodiyo	PROPN
gujaf-334	51	11	university	university	PROPN
gujaf-334	51	12	sokoto	sokoto	PROPN
gujaf-334	51	13	,	,	PUNCT
gujaf-334	51	14	state	state	PROPN
gujaf-334	51	15	.	.	PUNCT
gujaf-334	52	1	gusau	gusau	PROPN
gujaf-334	52	2	journal	journal	PROPN
gujaf-334	52	3	of	of	ADP
gujaf-334	52	4	accounting	accounting	NOUN
gujaf-334	52	5	and	and	CCONJ
gujaf-334	52	6	finance	finance	NOUN
gujaf-334	52	7	,	,	PUNCT
gujaf-334	52	8	vol	vol	NOUN
gujaf-334	52	9	.	.	PROPN
gujaf-334	52	10	5	5	NUM
gujaf-334	52	11	,	,	PUNCT
gujaf-334	52	12	issue	issue	NOUN
gujaf-334	52	13	2	2	NUM
gujaf-334	52	14	,	,	PUNCT
gujaf-334	52	15	october	october	PROPN
gujaf-334	52	16	,	,	PUNCT
gujaf-334	52	17	2024	2024	NUM
gujaf-334	52	18	v	v	PROPN
gujaf-334	52	19	dr	dr	PROPN
gujaf-334	52	20	.	.	PROPN
gujaf-334	52	21	nasiru	nasiru	PROPN
gujaf-334	52	22	yunusa	yunusa	PROPN
gujaf-334	52	23	department	department	PROPN
gujaf-334	52	24	of	of	ADP
gujaf-334	52	25	accounting	accounting	NOUN
gujaf-334	52	26	,	,	PUNCT
gujaf-334	52	27	ahmadu	ahmadu	PROPN
gujaf-334	52	28	bello	bello	PROPN
gujaf-334	52	29	university	university	PROPN
gujaf-334	52	30	zaria	zaria	PROPN
gujaf-334	52	31	.	.	PUNCT
gujaf-334	53	1	dr	dr	PROPN
gujaf-334	53	2	.	.	PROPN
gujaf-334	53	3	aisha	aisha	PROPN
gujaf-334	53	4	nuhu	nuhu	PROPN
gujaf-334	53	5	muhammad	muhammad	PROPN
gujaf-334	53	6	department	department	PROPN
gujaf-334	53	7	of	of	ADP
gujaf-334	53	8	accounting	accounting	PROPN
gujaf-334	53	9	,	,	PUNCT
gujaf-334	53	10	ahmadu	ahmadu	PROPN
gujaf-334	53	11	bello	bello	PROPN
gujaf-334	53	12	university	university	PROPN
gujaf-334	53	13	zaria	zaria	PROPN
gujaf-334	53	14	.	.	PUNCT
gujaf-334	54	1	dr	dr	PROPN
gujaf-334	54	2	.	.	PROPN
gujaf-334	54	3	lawal	lawal	PROPN
gujaf-334	54	4	muhammad	muhammad	PROPN
gujaf-334	54	5	department	department	PROPN
gujaf-334	54	6	of	of	ADP
gujaf-334	54	7	accounting	accounting	PROPN
gujaf-334	54	8	,	,	PUNCT
gujaf-334	54	9	ahmadu	ahmadu	PROPN
gujaf-334	54	10	bello	bello	PROPN
gujaf-334	54	11	university	university	PROPN
gujaf-334	54	12	zaria	zaria	PROPN
gujaf-334	54	13	.	.	PUNCT
gujaf-334	55	1	dr	dr	PROPN
gujaf-334	55	2	.	.	PROPN
gujaf-334	55	3	bashir	bashir	PROPN
gujaf-334	55	4	umar	umar	PROPN
gujaf-334	55	5	farouk	farouk	PROPN
gujaf-334	55	6	department	department	PROPN
gujaf-334	55	7	of	of	ADP
gujaf-334	55	8	economics	economic	NOUN
gujaf-334	55	9	,	,	PUNCT
gujaf-334	55	10	federal	federal	ADJ
gujaf-334	55	11	university	university	NOUN
gujaf-334	55	12	gusau	gusau	PROPN
gujaf-334	55	13	,	,	PUNCT
gujaf-334	55	14	zamfara	zamfara	PROPN
gujaf-334	55	15	state	state	PROPN
gujaf-334	55	16	.	.	PUNCT
gujaf-334	56	1	dr	dr	PROPN
gujaf-334	56	2	emmanuel	emmanuel	PROPN
gujaf-334	56	3	omokhuale	omokhuale	PROPN
gujaf-334	56	4	department	department	PROPN
gujaf-334	56	5	of	of	ADP
gujaf-334	56	6	mathematics	mathematics	PROPN
gujaf-334	56	7	,	,	PUNCT
gujaf-334	56	8	federal	federal	ADJ
gujaf-334	56	9	university	university	NOUN
gujaf-334	56	10	gusau	gusau	NOUN
gujaf-334	56	11	,	,	PUNCT
gujaf-334	56	12	zamfara	zamfara	PROPN
gujaf-334	56	13	.	.	PUNCT
gujaf-334	57	1	state	state	PROPN
gujaf-334	57	2	advisory	advisory	PROPN
gujaf-334	57	3	board	board	NOUN
gujaf-334	57	4	members	members	PROPN
gujaf-334	57	5	prof	prof	PROPN
gujaf-334	57	6	.	.	PUNCT
gujaf-334	58	1	kabiru	kabiru	PROPN
gujaf-334	58	2	isah	isah	PROPN
gujaf-334	58	3	dandago	dandago	PROPN
gujaf-334	58	4	,	,	PUNCT
gujaf-334	58	5	bayero	bayero	PROPN
gujaf-334	58	6	university	university	PROPN
gujaf-334	58	7	kano	kano	PROPN
gujaf-334	58	8	,	,	PUNCT
gujaf-334	58	9	kano	kano	PROPN
gujaf-334	58	10	state	state	PROPN
gujaf-334	58	11	.	.	PUNCT
gujaf-334	59	1	prof	prof	PROPN
gujaf-334	59	2	a	a	DET
gujaf-334	59	3	m	m	NOUN
gujaf-334	59	4	bashir	bashir	NOUN
gujaf-334	59	5	,	,	PUNCT
gujaf-334	59	6	usmanu	usmanu	PROPN
gujaf-334	59	7	danfodiyo	danfodiyo	PROPN
gujaf-334	59	8	university	university	PROPN
gujaf-334	59	9	sokoto	sokoto	PROPN
gujaf-334	59	10	,	,	PUNCT
gujaf-334	59	11	sokoto	sokoto	PROPN
gujaf-334	59	12	state	state	PROPN
gujaf-334	59	13	.	.	PUNCT
gujaf-334	60	1	prof	prof	PROPN
gujaf-334	60	2	.	.	PUNCT
gujaf-334	61	1	muhammad	muhammad	PROPN
gujaf-334	61	2	tanko	tanko	PROPN
gujaf-334	61	3	,	,	PUNCT
gujaf-334	61	4	kaduna	kaduna	PROPN
gujaf-334	61	5	state	state	PROPN
gujaf-334	61	6	university	university	PROPN
gujaf-334	61	7	,	,	PUNCT
gujaf-334	61	8	kaduna	kaduna	PROPN
gujaf-334	61	9	.	.	PROPN
gujaf-334	61	10	prof	prof	PROPN
gujaf-334	61	11	.	.	PUNCT
gujaf-334	61	12	bayero	bayero	PROPN
gujaf-334	62	1	a	a	DET
gujaf-334	62	2	m	m	NOUN
gujaf-334	62	3	sabir	sabir	NOUN
gujaf-334	62	4	,	,	PUNCT
gujaf-334	62	5	usmanu	usmanu	PROPN
gujaf-334	62	6	danfodiyo	danfodiyo	PROPN
gujaf-334	62	7	university	university	PROPN
gujaf-334	62	8	sokoto	sokoto	PROPN
gujaf-334	62	9	,	,	PUNCT
gujaf-334	62	10	sokoto	sokoto	PROPN
gujaf-334	62	11	state	state	PROPN
gujaf-334	62	12	.	.	PUNCT
gujaf-334	63	1	prof	prof	PROPN
gujaf-334	63	2	.	.	PUNCT
gujaf-334	64	1	aliyu	aliyu	PROPN
gujaf-334	64	2	sulaiman	sulaiman	PROPN
gujaf-334	64	3	kantudu	kantudu	PROPN
gujaf-334	64	4	,	,	PUNCT
gujaf-334	64	5	bayero	bayero	PROPN
gujaf-334	64	6	university	university	PROPN
gujaf-334	64	7	kano	kano	PROPN
gujaf-334	64	8	,	,	PUNCT
gujaf-334	64	9	kano	kano	PROPN
gujaf-334	64	10	state	state	PROPN
gujaf-334	64	11	.	.	PUNCT
gujaf-334	65	1	editorial	editorial	PROPN
gujaf-334	65	2	secretary	secretary	PROPN
gujaf-334	65	3	yazid	yazid	PROPN
gujaf-334	65	4	kabir	kabir	PROPN
gujaf-334	65	5	ibrahim	ibrahim	PROPN
gujaf-334	65	6	department	department	PROPN
gujaf-334	65	7	of	of	ADP
gujaf-334	65	8	accounting	accounting	NOUN
gujaf-334	65	9	and	and	CCONJ
gujaf-334	65	10	finance	finance	NOUN
gujaf-334	65	11	,	,	PUNCT
gujaf-334	65	12	federal	federal	ADJ
gujaf-334	65	13	university	university	NOUN
gujaf-334	65	14	gusau	gusau	PROPN
gujaf-334	65	15	,	,	PUNCT
gujaf-334	65	16	zamfara	zamfara	PROPN
gujaf-334	65	17	state	state	PROPN
gujaf-334	65	18	.	.	PUNCT
gujaf-334	66	1	gusau	gusau	PROPN
gujaf-334	66	2	journal	journal	PROPN
gujaf-334	66	3	of	of	ADP
gujaf-334	66	4	accounting	accounting	NOUN
gujaf-334	66	5	and	and	CCONJ
gujaf-334	66	6	finance	finance	NOUN
gujaf-334	66	7	,	,	PUNCT
gujaf-334	66	8	vol	vol	NOUN
gujaf-334	66	9	.	.	PROPN
gujaf-334	66	10	5	5	NUM
gujaf-334	66	11	,	,	PUNCT
gujaf-334	66	12	issue	issue	NOUN
gujaf-334	66	13	2	2	NUM
gujaf-334	66	14	,	,	PUNCT
gujaf-334	66	15	october	october	PROPN
gujaf-334	66	16	,	,	PUNCT
gujaf-334	66	17	2024	2024	NUM
gujaf-334	66	18	vi	vi	NOUN
gujaf-334	66	19	call	call	NOUN
gujaf-334	66	20	for	for	ADP
gujaf-334	66	21	papers	paper	NOUN
gujaf-334	66	22	the	the	DET
gujaf-334	66	23	editorial	editorial	ADJ
gujaf-334	66	24	board	board	NOUN
gujaf-334	66	25	of	of	ADP
gujaf-334	66	26	gusau	gusau	PROPN
gujaf-334	66	27	journal	journal	PROPN
gujaf-334	66	28	of	of	ADP
gujaf-334	66	29	accounting	accounting	NOUN
gujaf-334	66	30	and	and	CCONJ
gujaf-334	66	31	finance	finance	NOUN
gujaf-334	66	32	(	(	PUNCT
gujaf-334	66	33	gujaf	gujaf	NOUN
gujaf-334	66	34	)	)	PUNCT
gujaf-334	66	35	is	be	AUX
gujaf-334	66	36	hereby	hereby	ADV
gujaf-334	66	37	inviting	invite	VERB
gujaf-334	66	38	authors	author	NOUN
gujaf-334	66	39	to	to	PART
gujaf-334	66	40	submit	submit	VERB
gujaf-334	66	41	their	their	PRON
gujaf-334	66	42	unpublished	unpublished	ADJ
gujaf-334	66	43	manuscript	manuscript	NOUN
gujaf-334	66	44	for	for	ADP
gujaf-334	66	45	publication	publication	NOUN
gujaf-334	66	46	.	.	PUNCT
gujaf-334	67	1	the	the	DET
gujaf-334	67	2	journal	journal	NOUN
gujaf-334	67	3	is	be	AUX
gujaf-334	67	4	published	publish	VERB
gujaf-334	67	5	in	in	ADP
gujaf-334	67	6	two	two	NUM
gujaf-334	67	7	issues	issue	NOUN
gujaf-334	67	8	of	of	ADP
gujaf-334	67	9	april	april	PROPN
gujaf-334	67	10	and	and	CCONJ
gujaf-334	67	11	october	october	PROPN
gujaf-334	67	12	annually	annually	ADV
gujaf-334	67	13	.	.	PUNCT
gujaf-334	68	1	gujaf	gujaf	NOUN
gujaf-334	68	2	is	be	AUX
gujaf-334	68	3	a	a	DET
gujaf-334	68	4	double	double	ADJ
gujaf-334	68	5	-	-	PUNCT
gujaf-334	68	6	blind	blind	ADJ
gujaf-334	68	7	peer	peer	NOUN
gujaf-334	68	8	reviewed	review	VERB
gujaf-334	68	9	journal	journal	NOUN
gujaf-334	68	10	published	publish	VERB
gujaf-334	68	11	by	by	ADP
gujaf-334	68	12	the	the	DET
gujaf-334	68	13	department	department	NOUN
gujaf-334	68	14	of	of	ADP
gujaf-334	68	15	accounting	accounting	NOUN
gujaf-334	68	16	and	and	CCONJ
gujaf-334	68	17	finance	finance	NOUN
gujaf-334	68	18	,	,	PUNCT
gujaf-334	68	19	faculty	faculty	NOUN
gujaf-334	68	20	of	of	ADP
gujaf-334	68	21	management	management	NOUN
gujaf-334	68	22	and	and	CCONJ
gujaf-334	68	23	social	social	ADJ
gujaf-334	68	24	sciences	science	NOUN
gujaf-334	68	25	,	,	PUNCT
gujaf-334	68	26	federal	federal	ADJ
gujaf-334	68	27	university	university	NOUN
gujaf-334	68	28	gusau	gusau	NOUN
gujaf-334	68	29	,	,	PUNCT
gujaf-334	68	30	zamfara	zamfara	PROPN
gujaf-334	68	31	state	state	PROPN
gujaf-334	68	32	nigeria	nigeria	PROPN
gujaf-334	68	33	the	the	DET
gujaf-334	68	34	journal	journal	PROPN
gujaf-334	68	35	accepts	accept	VERB
gujaf-334	68	36	papers	paper	NOUN
gujaf-334	68	37	in	in	ADP
gujaf-334	68	38	all	all	DET
gujaf-334	68	39	areas	area	NOUN
gujaf-334	68	40	of	of	ADP
gujaf-334	68	41	accounting	accounting	NOUN
gujaf-334	68	42	and	and	CCONJ
gujaf-334	68	43	finance	finance	NOUN
gujaf-334	68	44	for	for	ADP
gujaf-334	68	45	publication	publication	NOUN
gujaf-334	68	46	which	which	PRON
gujaf-334	68	47	include	include	VERB
gujaf-334	68	48	:	:	PUNCT
gujaf-334	68	49	accounting	accounting	NOUN
gujaf-334	68	50	standards	standard	NOUN
gujaf-334	68	51	,	,	PUNCT
gujaf-334	68	52	accounting	account	VERB
gujaf-334	68	53	information	information	NOUN
gujaf-334	68	54	system	system	NOUN
gujaf-334	68	55	,	,	PUNCT
gujaf-334	68	56	financial	financial	ADJ
gujaf-334	68	57	reporting	reporting	NOUN
gujaf-334	68	58	,	,	PUNCT
gujaf-334	68	59	earnings	earning	NOUN
gujaf-334	68	60	management	management	NOUN
gujaf-334	68	61	,	,	PUNCT
gujaf-334	68	62	,	,	PUNCT
gujaf-334	68	63	auditing	auditing	NOUN
gujaf-334	68	64	and	and	CCONJ
gujaf-334	68	65	investigation	investigation	NOUN
gujaf-334	68	66	,	,	PUNCT
gujaf-334	68	67	auditing	auditing	NOUN
gujaf-334	68	68	and	and	CCONJ
gujaf-334	68	69	standards	standard	NOUN
gujaf-334	68	70	,	,	PUNCT
gujaf-334	68	71	public	public	ADJ
gujaf-334	68	72	sector	sector	NOUN
gujaf-334	68	73	accounting	accounting	NOUN
gujaf-334	68	74	and	and	CCONJ
gujaf-334	68	75	auditing	auditing	NOUN
gujaf-334	68	76	,	,	PUNCT
gujaf-334	68	77	taxation	taxation	NOUN
gujaf-334	68	78	and	and	CCONJ
gujaf-334	68	79	revenue	revenue	NOUN
gujaf-334	68	80	administration	administration	NOUN
gujaf-334	68	81	,	,	PUNCT
gujaf-334	68	82	corporate	corporate	ADJ
gujaf-334	68	83	governance	governance	NOUN
gujaf-334	68	84	issues	issue	NOUN
gujaf-334	68	85	,	,	PUNCT
gujaf-334	68	86	corporate	corporate	ADJ
gujaf-334	68	87	social	social	ADJ
gujaf-334	68	88	responsibility	responsibility	NOUN
gujaf-334	68	89	,	,	PUNCT
gujaf-334	68	90	sustainability	sustainability	NOUN
gujaf-334	68	91	and	and	CCONJ
gujaf-334	68	92	environmental	environmental	ADJ
gujaf-334	68	93	reporting	reporting	NOUN
gujaf-334	68	94	issue	issue	NOUN
gujaf-334	68	95	,	,	PUNCT
gujaf-334	68	96	information	information	NOUN
gujaf-334	68	97	and	and	CCONJ
gujaf-334	68	98	communication	communication	NOUN
gujaf-334	68	99	technology	technology	NOUN
gujaf-334	68	100	issues	issue	NOUN
gujaf-334	68	101	,	,	PUNCT
gujaf-334	68	102	bankruptcy	bankruptcy	NOUN
gujaf-334	68	103	prediction	prediction	NOUN
gujaf-334	68	104	,	,	PUNCT
gujaf-334	68	105	corporate	corporate	ADJ
gujaf-334	68	106	finance	finance	NOUN
gujaf-334	68	107	,	,	PUNCT
gujaf-334	68	108	personal	personal	ADJ
gujaf-334	68	109	finance	finance	NOUN
gujaf-334	68	110	,	,	PUNCT
gujaf-334	68	111	merger	merger	NOUN
gujaf-334	68	112	and	and	CCONJ
gujaf-334	68	113	acquisitions	acquisition	NOUN
gujaf-334	68	114	,	,	PUNCT
gujaf-334	68	115	capital	capital	NOUN
gujaf-334	68	116	structure	structure	NOUN
gujaf-334	68	117	,	,	PUNCT
gujaf-334	68	118	working	work	VERB
gujaf-334	68	119	capital	capital	NOUN
gujaf-334	68	120	management	management	NOUN
gujaf-334	68	121	,	,	PUNCT
gujaf-334	68	122	enterprises	enterprise	NOUN
gujaf-334	68	123	risk	risk	NOUN
gujaf-334	68	124	management	management	NOUN
gujaf-334	68	125	,	,	PUNCT
gujaf-334	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-334	68	127	,	,	PUNCT
gujaf-334	68	128	international	international	ADJ
gujaf-334	68	129	business	business	NOUN
gujaf-334	68	130	accounting	accounting	NOUN
gujaf-334	68	131	and	and	CCONJ
gujaf-334	68	132	finance	finance	NOUN
gujaf-334	68	133	,	,	PUNCT
gujaf-334	68	134	banking	banking	NOUN
gujaf-334	68	135	crises	crisis	NOUN
gujaf-334	68	136	,	,	PUNCT
gujaf-334	68	137	bank	bank	NOUN
gujaf-334	68	138	’s	’s	PART
gujaf-334	68	139	profitability	profitability	NOUN
gujaf-334	68	140	,	,	PUNCT
gujaf-334	68	141	risk	risk	NOUN
gujaf-334	68	142	and	and	CCONJ
gujaf-334	68	143	insurance	insurance	NOUN
gujaf-334	68	144	issue	issue	NOUN
gujaf-334	68	145	,	,	PUNCT
gujaf-334	68	146	islamic	islamic	ADJ
gujaf-334	68	147	finance	finance	NOUN
gujaf-334	68	148	,	,	PUNCT
gujaf-334	68	149	conventional	conventional	ADJ
gujaf-334	68	150	and	and	CCONJ
gujaf-334	68	151	islamic	islamic	ADJ
gujaf-334	68	152	banks	bank	NOUN
gujaf-334	68	153	and	and	CCONJ
gujaf-334	68	154	so	so	ADV
gujaf-334	68	155	forth	forth	ADV
gujaf-334	68	156	.	.	PUNCT
gujaf-334	69	1	guidelines	guideline	NOUN
gujaf-334	69	2	for	for	ADP
gujaf-334	69	3	submission	submission	NOUN
gujaf-334	69	4	and	and	CCONJ
gujaf-334	69	5	manuscript	manuscript	NOUN
gujaf-334	69	6	format	format	VERB
gujaf-334	69	7	the	the	DET
gujaf-334	69	8	submission	submission	NOUN
gujaf-334	69	9	language	language	NOUN
gujaf-334	69	10	is	be	AUX
gujaf-334	69	11	english	english	PROPN
gujaf-334	69	12	and	and	CCONJ
gujaf-334	69	13	must	must	AUX
gujaf-334	69	14	be	be	AUX
gujaf-334	69	15	a	a	DET
gujaf-334	69	16	well	well	ADV
gujaf-334	69	17	-	-	PUNCT
gujaf-334	69	18	researched	research	VERB
gujaf-334	69	19	original	original	ADJ
gujaf-334	69	20	manuscript	manuscript	NOUN
gujaf-334	69	21	that	that	PRON
gujaf-334	69	22	has	have	AUX
gujaf-334	69	23	not	not	PART
gujaf-334	69	24	previously	previously	ADV
gujaf-334	69	25	been	be	AUX
gujaf-334	69	26	submitted	submit	VERB
gujaf-334	69	27	elsewhere	elsewhere	ADV
gujaf-334	69	28	for	for	ADP
gujaf-334	69	29	publication	publication	NOUN
gujaf-334	69	30	.	.	PUNCT
gujaf-334	70	1	the	the	DET
gujaf-334	70	2	paper	paper	NOUN
gujaf-334	70	3	should	should	AUX
gujaf-334	70	4	not	not	PART
gujaf-334	70	5	exceed	exceed	VERB
gujaf-334	70	6	more	more	ADJ
gujaf-334	70	7	than	than	ADP
gujaf-334	70	8	15	15	NUM
gujaf-334	70	9	pages	page	NOUN
gujaf-334	70	10	on	on	ADP
gujaf-334	70	11	a4	a4	NOUN
gujaf-334	70	12	type	type	NOUN
gujaf-334	70	13	paper	paper	NOUN
gujaf-334	70	14	in	in	ADP
gujaf-334	70	15	ms	ms	ADJ
gujaf-334	70	16	-	-	PUNCT
gujaf-334	70	17	word	word	NOUN
gujaf-334	70	18	format	format	NOUN
gujaf-334	70	19	,	,	PUNCT
gujaf-334	70	20	1.5	1.5	NUM
gujaf-334	70	21	-	-	PUNCT
gujaf-334	70	22	line	line	NOUN
gujaf-334	70	23	spacing	spacing	NOUN
gujaf-334	70	24	,	,	PUNCT
gujaf-334	70	25	12	12	NUM
gujaf-334	70	26	font	font	NOUN
gujaf-334	70	27	size	size	NOUN
gujaf-334	70	28	in	in	ADP
gujaf-334	70	29	times	time	NOUN
gujaf-334	70	30	new	new	ADJ
gujaf-334	70	31	roman	roman	NOUN
gujaf-334	70	32	.	.	PUNCT
gujaf-334	71	1	manuscript	manuscript	NOUN
gujaf-334	71	2	should	should	AUX
gujaf-334	71	3	be	be	AUX
gujaf-334	71	4	tested	test	VERB
gujaf-334	71	5	for	for	ADP
gujaf-334	71	6	plagiarism	plagiarism	NOUN
gujaf-334	71	7	before	before	ADP
gujaf-334	71	8	submission	submission	NOUN
gujaf-334	71	9	,	,	PUNCT
gujaf-334	71	10	as	as	SCONJ
gujaf-334	71	11	the	the	DET
gujaf-334	71	12	maximum	maximum	ADJ
gujaf-334	71	13	similarity	similarity	NOUN
gujaf-334	71	14	index	index	NOUN
gujaf-334	71	15	acceptable	acceptable	ADJ
gujaf-334	71	16	by	by	ADP
gujaf-334	71	17	gujaf	gujaf	NOUN
gujaf-334	71	18	is	be	AUX
gujaf-334	71	19	25	25	NUM
gujaf-334	71	20	percent	percent	NOUN
gujaf-334	71	21	.	.	PUNCT
gujaf-334	72	1	furthermore	furthermore	ADV
gujaf-334	72	2	,	,	PUNCT
gujaf-334	72	3	the	the	DET
gujaf-334	72	4	length	length	NOUN
gujaf-334	72	5	of	of	ADP
gujaf-334	72	6	a	a	DET
gujaf-334	72	7	complete	complete	ADJ
gujaf-334	72	8	article	article	NOUN
gujaf-334	72	9	should	should	AUX
gujaf-334	72	10	not	not	PART
gujaf-334	72	11	exceed	exceed	VERB
gujaf-334	72	12	5000	5000	NUM
gujaf-334	72	13	words	word	NOUN
gujaf-334	72	14	including	include	VERB
gujaf-334	72	15	an	an	DET
gujaf-334	72	16	abstract	abstract	NOUN
gujaf-334	72	17	of	of	ADP
gujaf-334	72	18	not	not	PART
gujaf-334	72	19	more	more	ADJ
gujaf-334	72	20	than	than	ADP
gujaf-334	72	21	250	250	NUM
gujaf-334	72	22	words	word	NOUN
gujaf-334	72	23	with	with	ADP
gujaf-334	72	24	a	a	DET
gujaf-334	72	25	minimum	minimum	NOUN
gujaf-334	72	26	of	of	ADP
gujaf-334	72	27	four	four	NUM
gujaf-334	72	28	key	key	ADJ
gujaf-334	72	29	words	word	NOUN
gujaf-334	72	30	immediately	immediately	ADV
gujaf-334	72	31	after	after	ADP
gujaf-334	72	32	the	the	DET
gujaf-334	72	33	abstract	abstract	NOUN
gujaf-334	72	34	.	.	PUNCT
gujaf-334	73	1	all	all	DET
gujaf-334	73	2	references	reference	NOUN
gujaf-334	73	3	including	include	VERB
gujaf-334	73	4	in	in	ADP
gujaf-334	73	5	text	text	NOUN
gujaf-334	73	6	citation	citation	NOUN
gujaf-334	73	7	and	and	CCONJ
gujaf-334	73	8	reference	reference	NOUN
gujaf-334	73	9	list	list	NOUN
gujaf-334	73	10	,	,	PUNCT
gujaf-334	73	11	tables	table	NOUN
gujaf-334	73	12	and	and	CCONJ
gujaf-334	73	13	figures	figure	NOUN
gujaf-334	73	14	should	should	AUX
gujaf-334	73	15	be	be	AUX
gujaf-334	73	16	in	in	ADP
gujaf-334	73	17	line	line	NOUN
gujaf-334	73	18	with	with	ADP
gujaf-334	73	19	apa	apa	PROPN
gujaf-334	73	20	7th	7th	PROPN
gujaf-334	73	21	edition	edition	NOUN
gujaf-334	73	22	publication	publication	NOUN
gujaf-334	73	23	manual	manual	NOUN
gujaf-334	73	24	.	.	PUNCT
gujaf-334	74	1	finally	finally	ADV
gujaf-334	74	2	,	,	PUNCT
gujaf-334	74	3	manuscript	manuscript	NOUN
gujaf-334	74	4	should	should	AUX
gujaf-334	74	5	be	be	AUX
gujaf-334	74	6	send	send	VERB
gujaf-334	74	7	to	to	ADP
gujaf-334	74	8	our	our	PRON
gujaf-334	74	9	email	email	NOUN
gujaf-334	74	10	address	address	NOUN
gujaf-334	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-334	74	12	and	and	CCONJ
gujaf-334	74	13	a	a	DET
gujaf-334	74	14	copy	copy	NOUN
gujaf-334	74	15	to	to	ADP
gujaf-334	74	16	our	our	PRON
gujaf-334	74	17	website	website	NOUN
gujaf-334	74	18	on	on	ADP
gujaf-334	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-334	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-334	74	21	gusau	gusau	ADJ
gujaf-334	74	22	journal	journal	NOUN
gujaf-334	74	23	of	of	ADP
gujaf-334	74	24	accounting	accounting	NOUN
gujaf-334	74	25	and	and	CCONJ
gujaf-334	74	26	finance	finance	NOUN
gujaf-334	74	27	,	,	PUNCT
gujaf-334	74	28	vol	vol	NOUN
gujaf-334	74	29	.	.	PROPN
gujaf-334	74	30	5	5	NUM
gujaf-334	74	31	,	,	PUNCT
gujaf-334	74	32	issue	issue	NOUN
gujaf-334	74	33	2	2	NUM
gujaf-334	74	34	,	,	PUNCT
gujaf-334	74	35	october	october	PROPN
gujaf-334	74	36	,	,	PUNCT
gujaf-334	74	37	2024	2024	NUM
gujaf-334	74	38	vii	vii	PROPN
gujaf-334	74	39	publication	publication	NOUN
gujaf-334	74	40	procedure	procedure	NOUN
gujaf-334	74	41	after	after	ADP
gujaf-334	74	42	receiving	receive	VERB
gujaf-334	74	43	a	a	DET
gujaf-334	74	44	manuscript	manuscript	NOUN
gujaf-334	74	45	that	that	PRON
gujaf-334	74	46	is	be	AUX
gujaf-334	74	47	within	within	ADP
gujaf-334	74	48	the	the	DET
gujaf-334	74	49	similarity	similarity	NOUN
gujaf-334	74	50	index	index	NOUN
gujaf-334	74	51	threshold	threshold	NOUN
gujaf-334	74	52	,	,	PUNCT
gujaf-334	74	53	a	a	DET
gujaf-334	74	54	confirmation	confirmation	NOUN
gujaf-334	74	55	email	email	NOUN
gujaf-334	74	56	will	will	AUX
gujaf-334	74	57	be	be	AUX
gujaf-334	74	58	send	send	VERB
gujaf-334	74	59	together	together	ADV
gujaf-334	74	60	with	with	ADP
gujaf-334	74	61	a	a	DET
gujaf-334	74	62	request	request	NOUN
gujaf-334	74	63	to	to	PART
gujaf-334	74	64	pay	pay	VERB
gujaf-334	74	65	a	a	DET
gujaf-334	74	66	review	review	NOUN
gujaf-334	74	67	proceeding	proceeding	NOUN
gujaf-334	74	68	fee	fee	NOUN
gujaf-334	74	69	.	.	PUNCT
gujaf-334	75	1	at	at	ADP
gujaf-334	75	2	this	this	DET
gujaf-334	75	3	point	point	NOUN
gujaf-334	75	4	,	,	PUNCT
gujaf-334	75	5	the	the	DET
gujaf-334	75	6	editorial	editorial	ADJ
gujaf-334	75	7	board	board	NOUN
gujaf-334	75	8	will	will	AUX
gujaf-334	75	9	take	take	VERB
gujaf-334	75	10	a	a	DET
gujaf-334	75	11	decision	decision	NOUN
gujaf-334	75	12	on	on	ADP
gujaf-334	75	13	accepting	accept	VERB
gujaf-334	75	14	,	,	PUNCT
gujaf-334	75	15	rejecting	reject	VERB
gujaf-334	75	16	or	or	CCONJ
gujaf-334	75	17	making	make	VERB
gujaf-334	75	18	a	a	DET
gujaf-334	75	19	resubmission	resubmission	NOUN
gujaf-334	75	20	of	of	ADP
gujaf-334	75	21	the	the	DET
gujaf-334	75	22	manuscript	manuscript	NOUN
gujaf-334	75	23	based	base	VERB
gujaf-334	75	24	on	on	ADP
gujaf-334	75	25	the	the	DET
gujaf-334	75	26	outcome	outcome	NOUN
gujaf-334	75	27	of	of	ADP
gujaf-334	75	28	the	the	DET
gujaf-334	75	29	double	double	ADJ
gujaf-334	75	30	-	-	PUNCT
gujaf-334	75	31	blind	blind	ADJ
gujaf-334	75	32	peer	peer	NOUN
gujaf-334	75	33	review	review	NOUN
gujaf-334	75	34	.	.	PUNCT
gujaf-334	76	1	those	those	DET
gujaf-334	76	2	authors	author	NOUN
gujaf-334	76	3	whose	whose	DET
gujaf-334	76	4	manuscript	manuscript	NOUN
gujaf-334	76	5	were	be	AUX
gujaf-334	76	6	accepted	accept	VERB
gujaf-334	76	7	for	for	ADP
gujaf-334	76	8	publication	publication	NOUN
gujaf-334	76	9	will	will	AUX
gujaf-334	76	10	be	be	AUX
gujaf-334	76	11	asked	ask	VERB
gujaf-334	76	12	to	to	PART
gujaf-334	76	13	pay	pay	VERB
gujaf-334	76	14	a	a	DET
gujaf-334	76	15	publication	publication	NOUN
gujaf-334	76	16	fee	fee	NOUN
gujaf-334	76	17	,	,	PUNCT
gujaf-334	76	18	after	after	ADP
gujaf-334	76	19	effecting	effect	VERB
gujaf-334	76	20	all	all	DET
gujaf-334	76	21	suggested	suggest	VERB
gujaf-334	76	22	corrections	correction	NOUN
gujaf-334	76	23	and	and	CCONJ
gujaf-334	76	24	changes	change	NOUN
gujaf-334	76	25	made	make	VERB
gujaf-334	76	26	on	on	ADP
gujaf-334	76	27	the	the	DET
gujaf-334	76	28	manuscript	manuscript	NOUN
gujaf-334	76	29	.	.	PUNCT
gujaf-334	77	1	all	all	DET
gujaf-334	77	2	corrected	correct	VERB
gujaf-334	77	3	papers	paper	NOUN
gujaf-334	77	4	returned	return	VERB
gujaf-334	77	5	within	within	ADP
gujaf-334	77	6	the	the	DET
gujaf-334	77	7	specified	specify	VERB
gujaf-334	77	8	time	time	NOUN
gujaf-334	77	9	frame	frame	NOUN
gujaf-334	77	10	will	will	AUX
gujaf-334	77	11	be	be	AUX
gujaf-334	77	12	published	publish	VERB
gujaf-334	77	13	in	in	ADP
gujaf-334	77	14	that	that	DET
gujaf-334	77	15	issue	issue	NOUN
gujaf-334	77	16	.	.	PUNCT
gujaf-334	78	1	payment	payment	NOUN
gujaf-334	78	2	details	detail	NOUN
gujaf-334	78	3	bank	bank	NOUN
gujaf-334	78	4	:	:	PUNCT
gujaf-334	78	5	fcmb	fcmb	PROPN
gujaf-334	78	6	account	account	PROPN
gujaf-334	78	7	number	number	NOUN
gujaf-334	78	8	:	:	PUNCT
gujaf-334	78	9	7278465011	7278465011	NUM
gujaf-334	78	10	account	account	NOUN
gujaf-334	78	11	name	name	NOUN
gujaf-334	78	12	:	:	PUNCT
gujaf-334	78	13	gusau	gusau	PROPN
gujaf-334	78	14	journal	journal	NOUN
gujaf-334	78	15	of	of	ADP
gujaf-334	78	16	accounting	accounting	NOUN
gujaf-334	78	17	and	and	CCONJ
gujaf-334	78	18	finance	finance	NOUN
gujaf-334	78	19	for	for	ADP
gujaf-334	78	20	inquiry	inquiry	NOUN
gujaf-334	78	21	,	,	PUNCT
gujaf-334	78	22	contact	contact	PROPN
gujaf-334	78	23	dr	dr	PROPN
gujaf-334	78	24	.	.	PROPN
gujaf-334	78	25	a.u	a.u	PROPN
gujaf-334	78	26	.	.	PROPN
gujaf-334	78	27	farouk	farouk	PROPN
gujaf-334	78	28	department	department	PROPN
gujaf-334	78	29	of	of	ADP
gujaf-334	78	30	accounting	accounting	NOUN
gujaf-334	78	31	and	and	CCONJ
gujaf-334	78	32	finance	finance	NOUN
gujaf-334	78	33	,	,	PUNCT
gujaf-334	78	34	federal	federal	ADJ
gujaf-334	78	35	university	university	NOUN
gujaf-334	78	36	gusau	gusau	PROPN
gujaf-334	78	37	,	,	PUNCT
gujaf-334	78	38	zamfara	zamfara	PROPN
gujaf-334	78	39	state	state	PROPN
gujaf-334	78	40	.	.	PUNCT
gujaf-334	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-334	80	1	+2348069393824	+2348069393824	PRON
gujaf-334	80	2	for	for	ADP
gujaf-334	80	3	more	more	ADJ
gujaf-334	80	4	information	information	NOUN
gujaf-334	80	5	,	,	PUNCT
gujaf-334	80	6	contact	contact	VERB
gujaf-334	80	7	the	the	DET
gujaf-334	80	8	editor	editor	NOUN
gujaf-334	80	9	-	-	PUNCT
gujaf-334	80	10	in	in	ADP
gujaf-334	80	11	-	-	PUNCT
gujaf-334	80	12	chief	chief	NOUN
gujaf-334	80	13	on	on	ADP
gujaf-334	80	14	+2348067766435	+2348067766435	NUM
gujaf-334	80	15	the	the	DET
gujaf-334	80	16	associate	associate	ADJ
gujaf-334	80	17	editor	editor	NOUN
gujaf-334	80	18	on	on	ADP
gujaf-334	80	19	+2348036057525	+2348036057525	NUM
gujaf-334	80	20	or	or	CCONJ
gujaf-334	80	21	visit	visit	VERB
gujaf-334	80	22	our	our	PRON
gujaf-334	80	23	website	website	NOUN
gujaf-334	80	24	on	on	ADP
gujaf-334	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-334	80	26	or	or	CCONJ
gujaf-334	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-334	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-334	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-334	80	30	gusau	gusau	ADJ
gujaf-334	80	31	journal	journal	NOUN
gujaf-334	80	32	of	of	ADP
gujaf-334	80	33	accounting	accounting	NOUN
gujaf-334	80	34	and	and	CCONJ
gujaf-334	80	35	finance	finance	NOUN
gujaf-334	80	36	,	,	PUNCT
gujaf-334	80	37	vol	vol	NOUN
gujaf-334	80	38	.	.	PROPN
gujaf-334	80	39	5	5	NUM
gujaf-334	80	40	,	,	PUNCT
gujaf-334	80	41	issue	issue	NOUN
gujaf-334	80	42	2	2	NUM
gujaf-334	80	43	,	,	PUNCT
gujaf-334	80	44	october	october	PROPN
gujaf-334	80	45	,	,	PUNCT
gujaf-334	80	46	2024	2024	NUM
gujaf-334	80	47	viii	viii	NOUN
gujaf-334	80	48	table	table	NOUN
gujaf-334	80	49	of	of	ADP
gujaf-334	80	50	contents	content	NOUN
gujaf-334	80	51	the	the	DET
gujaf-334	80	52	impact	impact	NOUN
gujaf-334	80	53	of	of	ADP
gujaf-334	80	54	gender	gender	NOUN
gujaf-334	80	55	diversity	diversity	NOUN
gujaf-334	80	56	on	on	ADP
gujaf-334	80	57	earnings	earning	NOUN
gujaf-334	80	58	quality	quality	NOUN
gujaf-334	80	59	of	of	ADP
gujaf-334	80	60	listed	list	VERB
gujaf-334	80	61	financial	financial	ADJ
gujaf-334	80	62	services	service	NOUN
gujaf-334	80	63	firms	firm	NOUN
gujaf-334	80	64	in	in	ADP
gujaf-334	80	65	nigeria	nigeria	PROPN
gujaf-334	80	66	:	:	PUNCT
gujaf-334	80	67	analysis	analysis	NOUN
gujaf-334	80	68	of	of	ADP
gujaf-334	80	69	two	two	NUM
gujaf-334	80	70	-	-	PUNCT
gujaf-334	80	71	stage	stage	NOUN
gujaf-334	80	72	least	least	ADJ
gujaf-334	80	73	squares	square	NOUN
gujaf-334	80	74	joseph	joseph	PROPN
gujaf-334	80	75	olorunfemi	olorunfemi	PROPN
gujaf-334	80	76	akande	akande	PROPN
gujaf-334	80	77	,	,	PUNCT
gujaf-334	80	78	phd	phd	NOUN
gujaf-334	80	79	…	…	PUNCT
gujaf-334	80	80	…	…	PUNCT
gujaf-334	80	81	…	…	PUNCT
gujaf-334	80	82	…	…	PUNCT
gujaf-334	80	83	…	…	PUNCT
gujaf-334	80	84	…	…	PUNCT
gujaf-334	80	85	…	…	PUNCT
gujaf-334	80	86	…	…	PUNCT
gujaf-334	80	87	…	…	PUNCT
gujaf-334	80	88	…	…	PUNCT
gujaf-334	80	89	…	…	PUNCT
gujaf-334	80	90	…	…	PUNCT
gujaf-334	80	91	…	…	PUNCT
gujaf-334	80	92	…	…	PUNCT
gujaf-334	80	93	…	…	PUNCT
gujaf-334	80	94	…	…	PUNCT
gujaf-334	80	95	…	…	PUNCT
gujaf-334	80	96	…	…	PUNCT
gujaf-334	80	97	…	…	PUNCT
gujaf-334	80	98	…	…	PUNCT
gujaf-334	80	99	…	…	PUNCT
gujaf-334	80	100	..	..	SYM
gujaf-334	80	101	1	1	NUM
gujaf-334	80	102	-	-	SYM
gujaf-334	80	103	18	18	NUM
gujaf-334	80	104	the	the	DET
gujaf-334	80	105	impact	impact	NOUN
gujaf-334	80	106	of	of	ADP
gujaf-334	80	107	audit	audit	NOUN
gujaf-334	80	108	quality	quality	NOUN
gujaf-334	80	109	on	on	ADP
gujaf-334	80	110	firm	firm	NOUN
gujaf-334	80	111	’s	’s	PART
gujaf-334	80	112	performance	performance	NOUN
gujaf-334	80	113	of	of	ADP
gujaf-334	80	114	listed	list	VERB
gujaf-334	80	115	consumer	consumer	NOUN
gujaf-334	80	116	goods	good	NOUN
gujaf-334	80	117	firms	firm	NOUN
gujaf-334	80	118	in	in	ADP
gujaf-334	80	119	nigeria	nigeria	PROPN
gujaf-334	80	120	fatima	fatima	PROPN
gujaf-334	80	121	shehu	shehu	PROPN
gujaf-334	80	122	giwa	giwa	PROPN
gujaf-334	80	123	,	,	PUNCT
gujaf-334	80	124	prof	prof	PROPN
gujaf-334	80	125	.	.	PUNCT
gujaf-334	81	1	benjamin	benjamin	PROPN
gujaf-334	81	2	kumai	kumai	PROPN
gujaf-334	81	3	gugong	gugong	PROPN
gujaf-334	81	4	,	,	PUNCT
gujaf-334	81	5	gloria	gloria	PROPN
gujaf-334	81	6	pam	pam	PROPN
gujaf-334	81	7	dachomo	dachomo	PROPN
gujaf-334	81	8	…	…	X
gujaf-334	81	9	…	…	PUNCT
gujaf-334	81	10	…	…	PUNCT
gujaf-334	81	11	…	…	PUNCT
gujaf-334	81	12	...	...	PUNCT
gujaf-334	81	13	19	19	NUM
gujaf-334	81	14	-	-	SYM
gujaf-334	81	15	33	33	NUM
gujaf-334	81	16	women	woman	NOUN
gujaf-334	81	17	in	in	ADP
gujaf-334	81	18	top	top	ADJ
gujaf-334	81	19	echelon	echelon	NOUN
gujaf-334	81	20	positions	position	NOUN
gujaf-334	81	21	and	and	CCONJ
gujaf-334	81	22	their	their	PRON
gujaf-334	81	23	effects	effect	NOUN
gujaf-334	81	24	on	on	ADP
gujaf-334	81	25	carbon	carbon	NOUN
gujaf-334	81	26	emission	emission	NOUN
gujaf-334	81	27	disclosure	disclosure	NOUN
gujaf-334	81	28	:	:	PUNCT
gujaf-334	81	29	evidence	evidence	NOUN
gujaf-334	81	30	from	from	ADP
gujaf-334	81	31	an	an	DET
gujaf-334	81	32	emerging	emerge	VERB
gujaf-334	81	33	nation	nation	NOUN
gujaf-334	81	34	.	.	PUNCT
gujaf-334	81	35	saheed	sahee	VERB
gujaf-334	81	36	olanrewaju	olanrewaju	ADJ
gujaf-334	81	37	issa	issa	ADJ
gujaf-334	81	38	,	,	PUNCT
gujaf-334	81	39	abdulkadri	abdulkadri	PROPN
gujaf-334	81	40	toyin	toyin	NOUN
gujaf-334	81	41	alabi	alabi	NOUN
gujaf-334	81	42	,	,	PUNCT
gujaf-334	81	43	abdulbaki	abdulbaki	VERB
gujaf-334	81	44	teniola	teniola	PROPN
gujaf-334	81	45	ubandawaki	ubandawaki	PROPN
gujaf-334	81	46	…	…	NUM
gujaf-334	81	47	....	....	SYM
gujaf-334	81	48	34	34	NUM
gujaf-334	81	49	-	-	SYM
gujaf-334	81	50	47	47	NUM
gujaf-334	81	51	ceo	ceo	NOUN
gujaf-334	81	52	characteristics	characteristic	NOUN
gujaf-334	81	53	and	and	CCONJ
gujaf-334	81	54	financial	financial	ADJ
gujaf-334	81	55	performance	performance	NOUN
gujaf-334	81	56	of	of	ADP
gujaf-334	81	57	listed	list	VERB
gujaf-334	81	58	dmbs	dmb	NOUN
gujaf-334	81	59	in	in	ADP
gujaf-334	81	60	nigeria	nigeria	PROPN
gujaf-334	81	61	florence	florence	PROPN
gujaf-334	81	62	bosede	bosede	PROPN
gujaf-334	81	63	ajagbonna	ajagbonna	NOUN
gujaf-334	81	64	,	,	PUNCT
gujaf-334	81	65	benjamin	benjamin	PROPN
gujaf-334	81	66	kumai	kumai	PROPN
gujaf-334	81	67	gugong	gugong	PROPN
gujaf-334	81	68	,	,	PUNCT
gujaf-334	81	69	augustine	augustine	PROPN
gujaf-334	81	70	ayuba	ayuba	PROPN
gujaf-334	81	71	,	,	PUNCT
gujaf-334	81	72	idris	idris	PROPN
gujaf-334	81	73	mohammed	mohammed	PROPN
gujaf-334	81	74	,	,	PUNCT
gujaf-334	81	75	isuwa	isuwa	PROPN
gujaf-334	81	76	dauda	dauda	NOUN
gujaf-334	81	77	…	…	SYM
gujaf-334	81	78	…	…	PUNCT
gujaf-334	81	79	…	…	PUNCT
gujaf-334	81	80	…	…	PUNCT
gujaf-334	81	81	…	…	PUNCT
gujaf-334	81	82	…	…	PUNCT
gujaf-334	81	83	…	…	PUNCT
gujaf-334	81	84	…	…	PUNCT
gujaf-334	81	85	…	…	PUNCT
gujaf-334	81	86	…	…	PUNCT
gujaf-334	81	87	…	…	PUNCT
gujaf-334	81	88	…	…	PUNCT
gujaf-334	81	89	…	…	PUNCT
gujaf-334	81	90	…	…	PUNCT
gujaf-334	81	91	…	…	PUNCT
gujaf-334	81	92	…	…	PUNCT
gujaf-334	81	93	…	…	PUNCT
gujaf-334	81	94	…	…	PUNCT
gujaf-334	81	95	…	…	PUNCT
gujaf-334	81	96	…	…	PUNCT
gujaf-334	81	97	…	…	PUNCT
gujaf-334	81	98	…	…	PUNCT
gujaf-334	81	99	…	…	PUNCT
gujaf-334	81	100	…	…	PUNCT
gujaf-334	81	101	…	…	PUNCT
gujaf-334	81	102	…	…	PUNCT
gujaf-334	81	103	…	…	PUNCT
gujaf-334	81	104	…	…	PUNCT
gujaf-334	81	105	…	…	PUNCT
gujaf-334	81	106	…	…	SYM
gujaf-334	81	107	.48	.48	NUM
gujaf-334	81	108	-	-	SYM
gujaf-334	81	109	69	69	NUM
gujaf-334	81	110	post	post	NOUN
gujaf-334	81	111	covid-19	covid-19	PROPN
gujaf-334	81	112	pandemic	pandemic	ADJ
gujaf-334	81	113	:	:	PUNCT
gujaf-334	81	114	comparative	comparative	ADJ
gujaf-334	81	115	study	study	NOUN
gujaf-334	81	116	in	in	ADP
gujaf-334	81	117	the	the	DET
gujaf-334	81	118	value	value	NOUN
gujaf-334	81	119	relevance	relevance	NOUN
gujaf-334	81	120	of	of	ADP
gujaf-334	81	121	accounting	accounting	NOUN
gujaf-334	81	122	information	information	NOUN
gujaf-334	81	123	between	between	ADP
gujaf-334	81	124	listed	list	VERB
gujaf-334	81	125	manufacturing	manufacturing	NOUN
gujaf-334	81	126	firms	firm	NOUN
gujaf-334	81	127	and	and	CCONJ
gujaf-334	81	128	listed	list	VERB
gujaf-334	81	129	service	service	NOUN
gujaf-334	81	130	firms	firm	NOUN
gujaf-334	81	131	in	in	ADP
gujaf-334	81	132	nigeria	nigeria	PROPN
gujaf-334	81	133	abbas	abbas	PROPN
gujaf-334	81	134	,	,	PUNCT
gujaf-334	81	135	abdulrahman	abdulrahman	NOUN
gujaf-334	81	136	ngadi	ngadi	PROPN
gujaf-334	81	137	,	,	PUNCT
gujaf-334	81	138	abubakar	abubakar	PROPN
gujaf-334	81	139	,	,	PUNCT
gujaf-334	81	140	aliyu	aliyu	PROPN
gujaf-334	81	141	,	,	PUNCT
gujaf-334	81	142	abdu	abdu	PROPN
gujaf-334	81	143	,	,	PUNCT
gujaf-334	81	144	abubakar	abubakar	PROPN
gujaf-334	81	145	…	…	SYM
gujaf-334	81	146	…	…	PUNCT
gujaf-334	81	147	…	…	PUNCT
gujaf-334	81	148	…	…	PUNCT
gujaf-334	81	149	…	…	PUNCT
gujaf-334	81	150	…	…	PUNCT
gujaf-334	81	151	…	…	PUNCT
gujaf-334	81	152	…	…	PUNCT
gujaf-334	81	153	…	…	PUNCT
gujaf-334	81	154	…	…	PUNCT
gujaf-334	81	155	…	…	PUNCT
gujaf-334	81	156	…	…	SYM
gujaf-334	81	157	.70	.70	NUM
gujaf-334	81	158	-	-	SYM
gujaf-334	81	159	87	87	NUM
gujaf-334	81	160	environmental	environmental	ADJ
gujaf-334	81	161	and	and	CCONJ
gujaf-334	81	162	social	social	ADJ
gujaf-334	81	163	information	information	NOUN
gujaf-334	81	164	disclosure	disclosure	NOUN
gujaf-334	81	165	quality	quality	NOUN
gujaf-334	81	166	and	and	CCONJ
gujaf-334	81	167	financial	financial	ADJ
gujaf-334	81	168	performance	performance	NOUN
gujaf-334	81	169	of	of	ADP
gujaf-334	81	170	listed	list	VERB
gujaf-334	81	171	manufacturing	manufacturing	NOUN
gujaf-334	81	172	companies	company	NOUN
gujaf-334	81	173	in	in	ADP
gujaf-334	81	174	nigeria	nigeria	PROPN
gujaf-334	81	175	.	.	PUNCT
gujaf-334	81	176	:	:	PUNCT
gujaf-334	82	1	saka	saka	PROPN
gujaf-334	82	2	tunde	tunde	PROPN
gujaf-334	82	3	abdulsalam	abdulsalam	PROPN
gujaf-334	82	4	,	,	PUNCT
gujaf-334	82	5	ph.d	ph.d	PROPN
gujaf-334	82	6	…	…	SYM
gujaf-334	82	7	…	…	PUNCT
gujaf-334	82	8	…	…	PUNCT
gujaf-334	82	9	…	…	PUNCT
gujaf-334	82	10	…	…	PUNCT
gujaf-334	82	11	…	…	PUNCT
gujaf-334	82	12	...	...	PUNCT
gujaf-334	82	13	88	88	NUM
gujaf-334	82	14	-	-	SYM
gujaf-334	82	15	108	108	NUM
gujaf-334	82	16	the	the	DET
gujaf-334	82	17	impact	impact	NOUN
gujaf-334	82	18	of	of	ADP
gujaf-334	82	19	corporate	corporate	ADJ
gujaf-334	82	20	social	social	ADJ
gujaf-334	82	21	responsibility	responsibility	NOUN
gujaf-334	82	22	on	on	ADP
gujaf-334	82	23	bank	bank	NOUN
gujaf-334	82	24	performance	performance	NOUN
gujaf-334	82	25	in	in	ADP
gujaf-334	82	26	nigeria	nigeria	PROPN
gujaf-334	82	27	ibrahim	ibrahim	PROPN
gujaf-334	82	28	yinka	yinka	PROPN
gujaf-334	82	29	agbeyinka	agbeyinka	PROPN
gujaf-334	82	30	…	…	X
gujaf-334	82	31	…	…	PUNCT
gujaf-334	82	32	…	…	PUNCT
gujaf-334	82	33	…	…	PUNCT
gujaf-334	82	34	…	…	PUNCT
gujaf-334	82	35	…	…	PUNCT
gujaf-334	82	36	…	…	PUNCT
gujaf-334	82	37	…	…	PUNCT
gujaf-334	82	38	…	…	PUNCT
gujaf-334	82	39	…	…	PUNCT
gujaf-334	82	40	…	…	PUNCT
gujaf-334	82	41	…	…	PUNCT
gujaf-334	82	42	…	…	PUNCT
gujaf-334	82	43	…	…	PUNCT
gujaf-334	82	44	…	…	PUNCT
gujaf-334	82	45	…	…	PUNCT
gujaf-334	82	46	…	…	PUNCT
gujaf-334	82	47	…	…	PUNCT
gujaf-334	82	48	…	…	PUNCT
gujaf-334	82	49	…	…	PUNCT
gujaf-334	82	50	…	…	PUNCT
gujaf-334	82	51	…	…	PUNCT
gujaf-334	82	52	…	…	PUNCT
gujaf-334	82	53	…	…	X
gujaf-334	82	54	.109	.109	NUM
gujaf-334	82	55	-	-	SYM
gujaf-334	82	56	123	123	NUM
gujaf-334	82	57	the	the	DET
gujaf-334	82	58	impact	impact	NOUN
gujaf-334	82	59	of	of	ADP
gujaf-334	82	60	firm	firm	ADJ
gujaf-334	82	61	characteristics	characteristic	NOUN
gujaf-334	82	62	on	on	ADP
gujaf-334	82	63	accruals	accrual	NOUN
gujaf-334	82	64	and	and	CCONJ
gujaf-334	82	65	real	real	ADJ
gujaf-334	82	66	earnings	earning	NOUN
gujaf-334	82	67	management	management	NOUN
gujaf-334	82	68	of	of	ADP
gujaf-334	82	69	listed	list	VERB
gujaf-334	82	70	manufacturing	manufacturing	NOUN
gujaf-334	82	71	firms	firm	NOUN
gujaf-334	82	72	in	in	ADP
gujaf-334	82	73	nigeria	nigeria	PROPN
gujaf-334	82	74	:	:	PUNCT
gujaf-334	83	1	muhammad	muhammad	PROPN
gujaf-334	83	2	,	,	PUNCT
gujaf-334	83	3	aisha	aisha	PROPN
gujaf-334	83	4	chado	chado	PROPN
gujaf-334	83	5	…	…	PUNCT
gujaf-334	83	6	…	…	PUNCT
gujaf-334	83	7	…	…	PUNCT
gujaf-334	83	8	…	…	PUNCT
gujaf-334	83	9	…	…	PUNCT
gujaf-334	83	10	…	…	PUNCT
gujaf-334	83	11	…	…	PUNCT
gujaf-334	83	12	…	…	PUNCT
gujaf-334	83	13	…	…	PUNCT
gujaf-334	83	14	…	…	X
gujaf-334	83	15	.124	.124	NUM
gujaf-334	83	16	-	-	SYM
gujaf-334	83	17	142	142	NUM
gujaf-334	83	18	the	the	DET
gujaf-334	83	19	impact	impact	NOUN
gujaf-334	83	20	of	of	ADP
gujaf-334	83	21	esg	esg	NOUN
gujaf-334	83	22	practices	practice	NOUN
gujaf-334	83	23	on	on	ADP
gujaf-334	83	24	the	the	DET
gujaf-334	83	25	risk	risk	NOUN
gujaf-334	83	26	portfolio	portfolio	NOUN
gujaf-334	83	27	of	of	ADP
gujaf-334	83	28	listed	list	VERB
gujaf-334	83	29	oil	oil	NOUN
gujaf-334	83	30	and	and	CCONJ
gujaf-334	83	31	gas	gas	NOUN
gujaf-334	83	32	firms	firm	NOUN
gujaf-334	83	33	in	in	ADP
gujaf-334	83	34	nigeria	nigeria	PROPN
gujaf-334	83	35	using	use	VERB
gujaf-334	83	36	a	a	DET
gujaf-334	83	37	multilayered	multilayered	ADJ
gujaf-334	83	38	criterion	criterion	NOUN
gujaf-334	83	39	:	:	PUNCT
gujaf-334	83	40	joseph	joseph	PROPN
gujaf-334	83	41	olorunfemi	olorunfemi	ADP
gujaf-334	83	42	akande	akande	PROPN
gujaf-334	83	43	…	…	SYM
gujaf-334	83	44	…	…	PUNCT
gujaf-334	83	45	…	…	PUNCT
gujaf-334	83	46	…	…	PUNCT
gujaf-334	83	47	…	…	PUNCT
gujaf-334	83	48	…	…	PUNCT
gujaf-334	83	49	…	…	PUNCT
gujaf-334	83	50	…	…	PUNCT
gujaf-334	83	51	…	…	PUNCT
gujaf-334	83	52	…	…	PUNCT
gujaf-334	83	53	…	…	PUNCT
gujaf-334	83	54	…	…	PUNCT
gujaf-334	83	55	...	...	PUNCT
gujaf-334	83	56	143	143	NUM
gujaf-334	83	57	-	-	SYM
gujaf-334	83	58	155	155	NUM
gujaf-334	83	59	effect	effect	NOUN
gujaf-334	83	60	of	of	ADP
gujaf-334	83	61	selected	select	VERB
gujaf-334	83	62	macroeconomic	macroeconomic	ADJ
gujaf-334	83	63	variables	variable	NOUN
gujaf-334	83	64	on	on	ADP
gujaf-334	83	65	stock	stock	NOUN
gujaf-334	83	66	market	market	NOUN
gujaf-334	83	67	volatility	volatility	NOUN
gujaf-334	83	68	in	in	ADP
gujaf-334	83	69	nigeria	nigeria	PROPN
gujaf-334	83	70	hauwa	hauwa	ADJ
gujaf-334	83	71	bayero	bayero	PROPN
gujaf-334	83	72	tijjani	tijjani	NOUN
gujaf-334	83	73	,	,	PUNCT
gujaf-334	83	74	prof	prof	PROPN
gujaf-334	83	75	sheikh	sheikh	PROPN
gujaf-334	83	76	ahmad	ahmad	PROPN
gujaf-334	83	77	abdullahi	abdullahi	PROPN
gujaf-334	83	78	,	,	PUNCT
gujaf-334	83	79	dr	dr	PROPN
gujaf-334	83	80	ibrahim	ibrahim	PROPN
gujaf-334	83	81	mohammed	mohammed	PROPN
gujaf-334	83	82	,	,	PUNCT
gujaf-334	83	83	dr	dr	PROPN
gujaf-334	83	84	isma’il	isma’il	PROPN
gujaf-334	83	85	tijjani	tijjani	PROPN
gujaf-334	83	86	idris	idris	PROPN
gujaf-334	83	87	…	…	PROPN
gujaf-334	83	88	…	…	PUNCT
gujaf-334	83	89	…	…	PUNCT
gujaf-334	83	90	…	…	PUNCT
gujaf-334	83	91	…	…	PUNCT
gujaf-334	83	92	…	…	PUNCT
gujaf-334	83	93	…	…	PUNCT
gujaf-334	83	94	…	…	PUNCT
gujaf-334	83	95	…	…	PUNCT
gujaf-334	83	96	…	…	PUNCT
gujaf-334	83	97	…	…	PUNCT
gujaf-334	83	98	…	…	PUNCT
gujaf-334	83	99	…	…	PUNCT
gujaf-334	83	100	…	…	PUNCT
gujaf-334	83	101	…	…	PUNCT
gujaf-334	83	102	…	…	PUNCT
gujaf-334	83	103	…	…	PUNCT
gujaf-334	83	104	…	…	PUNCT
gujaf-334	83	105	…	…	PUNCT
gujaf-334	83	106	…	…	PUNCT
gujaf-334	83	107	…	…	PUNCT
gujaf-334	83	108	…	…	PUNCT
gujaf-334	83	109	…	…	PUNCT
gujaf-334	83	110	…	…	PUNCT
gujaf-334	83	111	…	…	PUNCT
gujaf-334	83	112	…	…	PUNCT
gujaf-334	83	113	…	…	PUNCT
gujaf-334	83	114	…	…	SYM
gujaf-334	83	115	…	…	SYM
gujaf-334	83	116	156	156	NUM
gujaf-334	83	117	-	-	SYM
gujaf-334	83	118	171	171	NUM
gujaf-334	83	119	moderating	moderate	VERB
gujaf-334	83	120	effect	effect	NOUN
gujaf-334	83	121	of	of	ADP
gujaf-334	83	122	audit	audit	NOUN
gujaf-334	83	123	quality	quality	NOUN
gujaf-334	83	124	on	on	ADP
gujaf-334	83	125	value	value	NOUN
gujaf-334	83	126	relevance	relevance	NOUN
gujaf-334	83	127	of	of	ADP
gujaf-334	83	128	fair	fair	ADJ
gujaf-334	83	129	value	value	NOUN
gujaf-334	83	130	measurements	measurement	NOUN
gujaf-334	83	131	hierarchy	hierarchy	NOUN
gujaf-334	83	132	of	of	ADP
gujaf-334	83	133	listed	list	VERB
gujaf-334	83	134	financial	financial	ADJ
gujaf-334	83	135	services	service	NOUN
gujaf-334	83	136	companies	company	NOUN
gujaf-334	83	137	:	:	PUNCT
gujaf-334	83	138	tesleem	tesleem	VERB
gujaf-334	83	139	olayinka	olayinka	ADJ
gujaf-334	83	140	adeyemi	adeyemi	ADV
gujaf-334	83	141	…	…	PUNCT
gujaf-334	83	142	…	…	PUNCT
gujaf-334	83	143	…	…	PUNCT
gujaf-334	83	144	…	…	PUNCT
gujaf-334	83	145	…	…	PUNCT
gujaf-334	83	146	…	…	X
gujaf-334	83	147	.172	.172	NUM
gujaf-334	83	148	-	-	SYM
gujaf-334	83	149	202	202	NUM
gujaf-334	83	150	effect	effect	NOUN
gujaf-334	83	151	of	of	ADP
gujaf-334	83	152	audit	audit	NOUN
gujaf-334	83	153	quality	quality	NOUN
gujaf-334	83	154	attributes	attribute	NOUN
gujaf-334	83	155	and	and	CCONJ
gujaf-334	83	156	ifrs	ifrs	NOUN
gujaf-334	83	157	adoption	adoption	NOUN
gujaf-334	83	158	on	on	ADP
gujaf-334	83	159	financial	financial	ADJ
gujaf-334	83	160	reporting	reporting	NOUN
gujaf-334	83	161	quality	quality	NOUN
gujaf-334	83	162	of	of	ADP
gujaf-334	83	163	listed	list	VERB
gujaf-334	83	164	manufacturing	manufacturing	NOUN
gujaf-334	83	165	firms	firm	NOUN
gujaf-334	83	166	in	in	ADP
gujaf-334	83	167	nigeria	nigeria	PROPN
gujaf-334	83	168	:	:	PUNCT
gujaf-334	84	1	muhammad	muhammad	PROPN
gujaf-334	84	2	,	,	PUNCT
gujaf-334	84	3	aisha	aisha	PROPN
gujaf-334	84	4	chado	chado	PROPN
gujaf-334	84	5	…	…	PUNCT
gujaf-334	84	6	…	…	PUNCT
gujaf-334	84	7	…	…	PUNCT
gujaf-334	84	8	…	…	PUNCT
gujaf-334	84	9	…	…	PUNCT
gujaf-334	84	10	…	…	PUNCT
gujaf-334	84	11	…	…	PUNCT
gujaf-334	84	12	…	…	PUNCT
gujaf-334	84	13	…	…	PUNCT
gujaf-334	84	14	..	..	PUNCT
gujaf-334	84	15	203	203	NUM
gujaf-334	84	16	-	-	SYM
gujaf-334	84	17	221	221	NUM
gujaf-334	84	18	electronic	electronic	ADJ
gujaf-334	84	19	banking	banking	NOUN
gujaf-334	84	20	and	and	CCONJ
gujaf-334	84	21	performance	performance	NOUN
gujaf-334	84	22	of	of	ADP
gujaf-334	84	23	banking	banking	NOUN
gujaf-334	84	24	sector	sector	NOUN
gujaf-334	84	25	in	in	ADP
gujaf-334	84	26	nigeria	nigeria	PROPN
gujaf-334	84	27	kayode	kayode	PROPN
gujaf-334	84	28	david	david	PROPN
gujaf-334	84	29	kolawole	kolawole	PROPN
gujaf-334	84	30	…	…	PUNCT
gujaf-334	84	31	…	…	PUNCT
gujaf-334	84	32	…	…	PUNCT
gujaf-334	84	33	…	…	PUNCT
gujaf-334	84	34	…	…	PUNCT
gujaf-334	84	35	…	…	PUNCT
gujaf-334	84	36	…	…	PUNCT
gujaf-334	84	37	…	…	PUNCT
gujaf-334	84	38	…	…	PUNCT
gujaf-334	84	39	…	…	PUNCT
gujaf-334	84	40	…	…	PUNCT
gujaf-334	84	41	…	…	PUNCT
gujaf-334	84	42	…	…	PUNCT
gujaf-334	84	43	…	…	PUNCT
gujaf-334	84	44	…	…	PUNCT
gujaf-334	84	45	…	…	PUNCT
gujaf-334	84	46	…	…	PUNCT
gujaf-334	84	47	…	…	PUNCT
gujaf-334	84	48	…	…	PUNCT
gujaf-334	84	49	…	…	PUNCT
gujaf-334	84	50	…	…	PUNCT
gujaf-334	84	51	…	…	PUNCT
gujaf-334	84	52	…	…	PUNCT
gujaf-334	84	53	…	…	PUNCT
gujaf-334	84	54	222	222	NUM
gujaf-334	84	55	-	-	SYM
gujaf-334	84	56	234	234	NUM
gujaf-334	84	57	gusau	gusau	ADJ
gujaf-334	84	58	journal	journal	NOUN
gujaf-334	84	59	of	of	ADP
gujaf-334	84	60	accounting	accounting	NOUN
gujaf-334	84	61	and	and	CCONJ
gujaf-334	84	62	finance	finance	NOUN
gujaf-334	84	63	,	,	PUNCT
gujaf-334	84	64	vol	vol	NOUN
gujaf-334	84	65	.	.	PROPN
gujaf-334	84	66	5	5	NUM
gujaf-334	84	67	,	,	PUNCT
gujaf-334	84	68	issue	issue	NOUN
gujaf-334	84	69	2	2	NUM
gujaf-334	84	70	,	,	PUNCT
gujaf-334	84	71	october	october	PROPN
gujaf-334	84	72	,	,	PUNCT
gujaf-334	84	73	2024	2024	NUM
gujaf-334	84	74	ix	ix	VERB
gujaf-334	84	75	do	do	VERB
gujaf-334	84	76	audit	audit	NOUN
gujaf-334	84	77	committee	committee	NOUN
gujaf-334	84	78	and	and	CCONJ
gujaf-334	84	79	board	board	NOUN
gujaf-334	84	80	attributes	attribute	VERB
gujaf-334	84	81	influence	influence	NOUN
gujaf-334	84	82	environmental	environmental	ADJ
gujaf-334	84	83	disclosure	disclosure	NOUN
gujaf-334	84	84	:	:	PUNCT
gujaf-334	84	85	an	an	DET
gujaf-334	84	86	empirical	empirical	ADJ
gujaf-334	84	87	investigation	investigation	NOUN
gujaf-334	84	88	of	of	ADP
gujaf-334	84	89	listed	list	VERB
gujaf-334	84	90	firms	firm	NOUN
gujaf-334	84	91	in	in	ADP
gujaf-334	84	92	nigeria	nigeria	PROPN
gujaf-334	84	93	.	.	PUNCT
gujaf-334	85	1	haruna	haruna	PROPN
gujaf-334	85	2	muhammed	muhammed	PROPN
gujaf-334	85	3	musa	musa	PROPN
gujaf-334	85	4	…	…	SYM
gujaf-334	85	5	…	…	PUNCT
gujaf-334	85	6	…	…	PUNCT
gujaf-334	85	7	…	…	PUNCT
gujaf-334	85	8	…	…	PUNCT
gujaf-334	85	9	…	…	PUNCT
gujaf-334	85	10	…	…	PUNCT
gujaf-334	85	11	…	…	SYM
gujaf-334	85	12	…	…	SYM
gujaf-334	85	13	235	235	NUM
gujaf-334	85	14	-	-	SYM
gujaf-334	85	15	248	248	NUM
gujaf-334	85	16	impact	impact	NOUN
gujaf-334	85	17	of	of	ADP
gujaf-334	85	18	external	external	ADJ
gujaf-334	85	19	debts	debt	NOUN
gujaf-334	85	20	on	on	ADP
gujaf-334	85	21	economic	economic	ADJ
gujaf-334	85	22	growth	growth	NOUN
gujaf-334	85	23	in	in	ADP
gujaf-334	85	24	nigeria	nigeria	PROPN
gujaf-334	85	25	ibrahim	ibrahim	PROPN
gujaf-334	85	26	yinka	yinka	PROPN
gujaf-334	85	27	agbeyinka	agbeyinka	PROPN
gujaf-334	85	28	…	…	X
gujaf-334	85	29	…	…	PUNCT
gujaf-334	85	30	…	…	PUNCT
gujaf-334	85	31	…	…	PUNCT
gujaf-334	85	32	…	…	PUNCT
gujaf-334	85	33	…	…	PUNCT
gujaf-334	85	34	…	…	PUNCT
gujaf-334	85	35	…	…	PUNCT
gujaf-334	85	36	…	…	PUNCT
gujaf-334	85	37	…	…	PUNCT
gujaf-334	85	38	…	…	PUNCT
gujaf-334	85	39	…	…	PUNCT
gujaf-334	85	40	…	…	PUNCT
gujaf-334	85	41	…	…	PUNCT
gujaf-334	85	42	…	…	PUNCT
gujaf-334	85	43	…	…	PUNCT
gujaf-334	85	44	…	…	PUNCT
gujaf-334	85	45	…	…	PUNCT
gujaf-334	85	46	…	…	PUNCT
gujaf-334	85	47	…	…	PUNCT
gujaf-334	85	48	…	…	PUNCT
gujaf-334	85	49	…	…	PUNCT
gujaf-334	85	50	…	…	SYM
gujaf-334	85	51	…	…	SYM
gujaf-334	85	52	249	249	NUM
gujaf-334	85	53	-	-	SYM
gujaf-334	85	54	261	261	NUM
gujaf-334	85	55	effect	effect	NOUN
gujaf-334	85	56	of	of	ADP
gujaf-334	85	57	compliance	compliance	NOUN
gujaf-334	85	58	cost	cost	NOUN
gujaf-334	85	59	and	and	CCONJ
gujaf-334	85	60	tax	tax	NOUN
gujaf-334	85	61	burden	burden	NOUN
gujaf-334	85	62	on	on	ADP
gujaf-334	85	63	tax	tax	NOUN
gujaf-334	85	64	compliance	compliance	NOUN
gujaf-334	85	65	of	of	ADP
gujaf-334	85	66	small	small	ADJ
gujaf-334	85	67	and	and	CCONJ
gujaf-334	85	68	medium	medium	ADJ
gujaf-334	85	69	-	-	PUNCT
gujaf-334	85	70	scale	scale	NOUN
gujaf-334	85	71	enterprises	enterprise	NOUN
gujaf-334	85	72	in	in	ADP
gujaf-334	85	73	benue	benue	NOUN
gujaf-334	85	74	state	state	PROPN
gujaf-334	85	75	,	,	PUNCT
gujaf-334	85	76	nigeria	nigeria	PROPN
gujaf-334	85	77	okpe	okpe	PROPN
gujaf-334	85	78	caleb	caleb	PROPN
gujaf-334	85	79	john	john	PROPN
gujaf-334	85	80	,	,	PUNCT
gujaf-334	85	81	prof	prof	PROPN
gujaf-334	85	82	.	.	PUNCT
gujaf-334	86	1	aliyu	aliyu	PROPN
gujaf-334	86	2	nuraddeen	nuraddeen	PROPN
gujaf-334	86	3	shehu	shehu	PROPN
gujaf-334	86	4	,	,	PUNCT
gujaf-334	86	5	prof	prof	PROPN
gujaf-334	86	6	.	.	PUNCT
gujaf-334	86	7	bello	bello	PROPN
gujaf-334	86	8	a.	a.	PROPN
gujaf-334	86	9	ahmad	ahmad	PROPN
gujaf-334	86	10	,	,	PUNCT
gujaf-334	86	11	ahmed	ahmed	PROPN
gujaf-334	86	12	aliyu	aliyu	PROPN
gujaf-334	86	13	abdullahi	abdullahi	PROPN
gujaf-334	86	14	phd	phd	PROPN
gujaf-334	86	15	,	,	PUNCT
gujaf-334	86	16	mohammed	mohammed	PROPN
gujaf-334	86	17	musa	musa	PROPN
gujaf-334	86	18	abdulkarim	abdulkarim	PROPN
gujaf-334	86	19	phd	phd	PROPN
gujaf-334	86	20	…	…	PUNCT
gujaf-334	86	21	…	…	PUNCT
gujaf-334	86	22	…	…	PUNCT
gujaf-334	86	23	…	…	PUNCT
gujaf-334	86	24	…	…	PUNCT
gujaf-334	86	25	…	…	PUNCT
gujaf-334	86	26	…	…	PUNCT
gujaf-334	86	27	…	…	PUNCT
gujaf-334	86	28	…	…	PUNCT
gujaf-334	86	29	…	…	PUNCT
gujaf-334	86	30	…	…	PUNCT
gujaf-334	86	31	…	…	PUNCT
gujaf-334	86	32	…	…	PUNCT
gujaf-334	86	33	…	…	PUNCT
gujaf-334	86	34	…	…	PUNCT
gujaf-334	86	35	…	…	PUNCT
gujaf-334	86	36	…	…	SYM
gujaf-334	86	37	.262	.262	NUM
gujaf-334	86	38	-	-	SYM
gujaf-334	86	39	282	282	NUM
gujaf-334	86	40	the	the	DET
gujaf-334	86	41	effect	effect	NOUN
gujaf-334	86	42	of	of	ADP
gujaf-334	86	43	bank	bank	NOUN
gujaf-334	86	44	sectoral	sectoral	ADJ
gujaf-334	86	45	credit	credit	NOUN
gujaf-334	86	46	and	and	CCONJ
gujaf-334	86	47	exchange	exchange	NOUN
gujaf-334	86	48	rate	rate	NOUN
gujaf-334	86	49	on	on	ADP
gujaf-334	86	50	financial	financial	ADJ
gujaf-334	86	51	performance	performance	NOUN
gujaf-334	86	52	of	of	ADP
gujaf-334	86	53	listed	list	VERB
gujaf-334	86	54	manufacturing	manufacturing	NOUN
gujaf-334	86	55	firms	firm	NOUN
gujaf-334	86	56	in	in	ADP
gujaf-334	86	57	nigeria	nigeria	PROPN
gujaf-334	86	58	.	.	PUNCT
gujaf-334	87	1	ibrahim	ibrahim	PROPN
gujaf-334	87	2	kabir	kabir	PROPN
gujaf-334	87	3	adedeji	adedeji	PROPN
gujaf-334	87	4	,	,	PUNCT
gujaf-334	87	5	dr	dr	PROPN
gujaf-334	87	6	ibrahim	ibrahim	PROPN
gujaf-334	87	7	muhammed	muhammed	PROPN
gujaf-334	87	8	,	,	PUNCT
gujaf-334	87	9	prof	prof	PROPN
gujaf-334	87	10	.	.	PUNCT
gujaf-334	88	1	muhammed	muhamme	VERB
gujaf-334	88	2	habibu	habibu	ADJ
gujaf-334	88	3	sabari	sabari	PROPN
gujaf-334	88	4	prof	prof	PROPN
gujaf-334	88	5	.	.	PUNCT
gujaf-334	89	1	abiodun	abiodun	PROPN
gujaf-334	89	2	popoola	popoola	PROPN
gujaf-334	89	3	…	…	PUNCT
gujaf-334	89	4	…	…	PUNCT
gujaf-334	89	5	…	…	PUNCT
gujaf-334	89	6	…	…	PUNCT
gujaf-334	89	7	…	…	PUNCT
gujaf-334	89	8	…	…	PUNCT
gujaf-334	89	9	…	…	PUNCT
gujaf-334	89	10	…	…	PUNCT
gujaf-334	89	11	…	…	PUNCT
gujaf-334	89	12	…	…	PUNCT
gujaf-334	89	13	…	…	PUNCT
gujaf-334	89	14	…	…	PUNCT
gujaf-334	89	15	…	…	PUNCT
gujaf-334	89	16	…	…	PUNCT
gujaf-334	89	17	…	…	PUNCT
gujaf-334	89	18	…	…	PUNCT
gujaf-334	89	19	…	…	PUNCT
gujaf-334	89	20	…	…	PUNCT
gujaf-334	89	21	…	…	PUNCT
gujaf-334	89	22	…	…	PUNCT
gujaf-334	89	23	…	…	PUNCT
gujaf-334	89	24	…	…	PUNCT
gujaf-334	89	25	…	…	PUNCT
gujaf-334	89	26	…	…	SYM
gujaf-334	89	27	…	…	SYM
gujaf-334	89	28	283	283	NUM
gujaf-334	89	29	-	-	SYM
gujaf-334	89	30	297	297	NUM
gujaf-334	89	31	the	the	DET
gujaf-334	89	32	effects	effect	NOUN
gujaf-334	89	33	of	of	ADP
gujaf-334	89	34	interest	interest	NOUN
gujaf-334	89	35	rate	rate	NOUN
gujaf-334	89	36	and	and	CCONJ
gujaf-334	89	37	money	money	NOUN
gujaf-334	89	38	supply	supply	NOUN
gujaf-334	89	39	on	on	ADP
gujaf-334	89	40	systematic	systematic	ADJ
gujaf-334	89	41	risk	risk	NOUN
gujaf-334	89	42	associated	associate	VERB
gujaf-334	89	43	with	with	ADP
gujaf-334	89	44	return	return	NOUN
gujaf-334	89	45	in	in	ADP
gujaf-334	89	46	nigerian	nigerian	ADJ
gujaf-334	89	47	exchange	exchange	PROPN
gujaf-334	89	48	adedokun	adedokun	PROPN
gujaf-334	89	49	rofiat	rofiat	PROPN
gujaf-334	89	50	,	,	PUNCT
gujaf-334	89	51	prof	prof	PROPN
gujaf-334	89	52	.	.	PROPN
gujaf-334	90	1	sani	sani	PROPN
gujaf-334	90	2	abdullahi	abdullahi	PROPN
gujaf-334	90	3	,	,	PUNCT
gujaf-334	90	4	dr	dr	PROPN
gujaf-334	90	5	.	.	PROPN
gujaf-334	90	6	ibrahim	ibrahim	PROPN
gujaf-334	90	7	mohammed	mohammed	PROPN
gujaf-334	90	8	,	,	PUNCT
gujaf-334	90	9	prof	prof	PROPN
gujaf-334	90	10	.	.	PUNCT
gujaf-334	91	1	ahmad	ahmad	PROPN
gujaf-334	91	2	dogarawa	dogarawa	PROPN
gujaf-334	91	3	…	…	X
gujaf-334	91	4	…	…	PUNCT
gujaf-334	91	5	…	…	PUNCT
gujaf-334	91	6	…	…	PUNCT
gujaf-334	91	7	…	…	PUNCT
gujaf-334	91	8	…	…	PUNCT
gujaf-334	91	9	…	…	PUNCT
gujaf-334	91	10	…	…	PUNCT
gujaf-334	91	11	…	…	PUNCT
gujaf-334	91	12	…	…	PUNCT
gujaf-334	91	13	…	…	PUNCT
gujaf-334	91	14	…	…	PUNCT
gujaf-334	91	15	…	…	PUNCT
gujaf-334	91	16	…	…	PUNCT
gujaf-334	91	17	…	…	PUNCT
gujaf-334	91	18	…	…	PUNCT
gujaf-334	91	19	…	…	PUNCT
gujaf-334	91	20	…	…	PUNCT
gujaf-334	91	21	…	…	PUNCT
gujaf-334	91	22	…	…	PUNCT
gujaf-334	91	23	…	…	PUNCT
gujaf-334	91	24	…	…	PUNCT
gujaf-334	91	25	…	…	PUNCT
gujaf-334	91	26	…	…	PUNCT
gujaf-334	91	27	…	…	PUNCT
gujaf-334	91	28	…	…	PUNCT
gujaf-334	91	29	…	…	PUNCT
gujaf-334	91	30	…	…	PUNCT
gujaf-334	91	31	…	…	PUNCT
gujaf-334	91	32	…	…	SYM
gujaf-334	91	33	.298	.298	NUM
gujaf-334	91	34	-	-	SYM
gujaf-334	91	35	314	314	NUM
gujaf-334	91	36	effect	effect	NOUN
gujaf-334	91	37	of	of	ADP
gujaf-334	91	38	firm	firm	ADJ
gujaf-334	91	39	attributes	attribute	NOUN
gujaf-334	91	40	on	on	ADP
gujaf-334	91	41	the	the	DET
gujaf-334	91	42	growth	growth	NOUN
gujaf-334	91	43	of	of	ADP
gujaf-334	91	44	healthcare	healthcare	NOUN
gujaf-334	91	45	companies	company	NOUN
gujaf-334	91	46	listed	list	VERB
gujaf-334	91	47	on	on	ADP
gujaf-334	91	48	the	the	DET
gujaf-334	91	49	nigerian	nigerian	PROPN
gujaf-334	91	50	exchange	exchange	PROPN
gujaf-334	91	51	group	group	PROPN
gujaf-334	91	52	salisu	salisu	PROPN
gujaf-334	91	53	isyaku	isyaku	NOUN
gujaf-334	91	54	dahiru	dahiru	NOUN
gujaf-334	91	55	,	,	PUNCT
gujaf-334	91	56	adeyemi	adeyemi	ADV
gujaf-334	91	57	tesleem	tesleem	VERB
gujaf-334	91	58	,	,	PUNCT
gujaf-334	91	59	phd	phd	NOUN
gujaf-334	91	60	,	,	PUNCT
gujaf-334	91	61	suleiman	suleiman	PROPN
gujaf-334	91	62	salami	salami	PROPN
gujaf-334	91	63	,	,	PUNCT
gujaf-334	91	64	phd	phd	NOUN
gujaf-334	91	65	…	…	SYM
gujaf-334	91	66	…	…	PUNCT
gujaf-334	91	67	…	…	PUNCT
gujaf-334	91	68	…	…	PUNCT
gujaf-334	91	69	…	…	SYM
gujaf-334	91	70	....	....	PUNCT
gujaf-334	91	71	315	315	NUM
gujaf-334	91	72	-	-	SYM
gujaf-334	91	73	331	331	NUM
gujaf-334	91	74	corporate	corporate	ADJ
gujaf-334	91	75	social	social	ADJ
gujaf-334	91	76	responsibility	responsibility	NOUN
gujaf-334	91	77	and	and	CCONJ
gujaf-334	91	78	performance	performance	NOUN
gujaf-334	91	79	of	of	ADP
gujaf-334	91	80	firms	firm	NOUN
gujaf-334	91	81	in	in	ADP
gujaf-334	91	82	lagos	lagos	PROPN
gujaf-334	91	83	state	state	PROPN
gujaf-334	91	84	nigeria	nigeria	PROPN
gujaf-334	91	85	kayode	kayode	PROPN
gujaf-334	91	86	david	david	PROPN
gujaf-334	91	87	kolawole	kolawole	PROPN
gujaf-334	91	88	……	……	NOUN
gujaf-334	91	89	……	……	NOUN
gujaf-334	91	90	……	……	NOUN
gujaf-334	91	91	……	……	NOUN
gujaf-334	91	92	……	……	NOUN
gujaf-334	91	93	……	……	NOUN
gujaf-334	91	94	……	……	NOUN
gujaf-334	91	95	……	……	NOUN
gujaf-334	91	96	……	……	NOUN
gujaf-334	91	97	……	……	NOUN
gujaf-334	91	98	……	……	NOUN
gujaf-334	91	99	……	……	NOUN
gujaf-334	91	100	.	.	PUNCT
gujaf-334	92	1	...	...	PUNCT
gujaf-334	92	2	332	332	NUM
gujaf-334	92	3	-	-	SYM
gujaf-334	92	4	343	343	NUM
gujaf-334	92	5	does	do	AUX
gujaf-334	92	6	taxation	taxation	NOUN
gujaf-334	92	7	affect	affect	VERB
gujaf-334	92	8	banks	bank	NOUN
gujaf-334	92	9	’	'	PUNCT
gujaf-334	92	10	profitability	profitability	NOUN
gujaf-334	92	11	:	:	PUNCT
gujaf-334	92	12	evidence	evidence	NOUN
gujaf-334	92	13	from	from	ADP
gujaf-334	92	14	nigeria	nigeria	PROPN
gujaf-334	92	15	emmanuel	emmanuel	PROPN
gujaf-334	92	16	imuede	imuede	PROPN
gujaf-334	92	17	oyasor	oyasor	PROPN
gujaf-334	92	18	…	…	PUNCT
gujaf-334	92	19	…	…	PUNCT
gujaf-334	92	20	…	…	PUNCT
gujaf-334	92	21	…	…	PUNCT
gujaf-334	92	22	…	…	PUNCT
gujaf-334	92	23	…	…	PUNCT
gujaf-334	92	24	…	…	PUNCT
gujaf-334	92	25	…	…	PUNCT
gujaf-334	92	26	…	…	PUNCT
gujaf-334	92	27	…	…	PUNCT
gujaf-334	92	28	…	…	PUNCT
gujaf-334	92	29	…	…	PUNCT
gujaf-334	92	30	…	…	PUNCT
gujaf-334	92	31	…	…	PUNCT
gujaf-334	92	32	…	…	PUNCT
gujaf-334	92	33	…	…	PUNCT
gujaf-334	92	34	…	…	PUNCT
gujaf-334	92	35	…	…	PUNCT
gujaf-334	92	36	…	…	PUNCT
gujaf-334	92	37	…	…	PUNCT
gujaf-334	92	38	…	…	PUNCT
gujaf-334	92	39	…	…	PUNCT
gujaf-334	92	40	…	…	PUNCT
gujaf-334	92	41	..	..	PUNCT
gujaf-334	92	42	344	344	NUM
gujaf-334	92	43	-	-	SYM
gujaf-334	92	44	356	356	NUM
gujaf-334	92	45	working	work	VERB
gujaf-334	92	46	capital	capital	NOUN
gujaf-334	92	47	management	management	NOUN
gujaf-334	92	48	and	and	CCONJ
gujaf-334	92	49	manufacturing	manufacturing	NOUN
gujaf-334	92	50	performance	performance	NOUN
gujaf-334	92	51	in	in	ADP
gujaf-334	92	52	nigeria	nigeria	PROPN
gujaf-334	92	53	adedeji	adedeji	PROPN
gujaf-334	92	54	daniel	daniel	PROPN
gujaf-334	92	55	gbadebo	gbadebo	PROPN
gujaf-334	92	56	…	…	PUNCT
gujaf-334	92	57	…	…	PUNCT
gujaf-334	92	58	…	…	PUNCT
gujaf-334	92	59	…	…	PUNCT
gujaf-334	92	60	…	…	PUNCT
gujaf-334	92	61	…	…	PUNCT
gujaf-334	92	62	…	…	PUNCT
gujaf-334	92	63	…	…	PUNCT
gujaf-334	92	64	…	…	PUNCT
gujaf-334	92	65	…	…	PUNCT
gujaf-334	92	66	…	…	PUNCT
gujaf-334	92	67	…	…	PUNCT
gujaf-334	92	68	…	…	PUNCT
gujaf-334	92	69	…	…	PUNCT
gujaf-334	92	70	…	…	PUNCT
gujaf-334	92	71	…	…	PUNCT
gujaf-334	92	72	…	…	PUNCT
gujaf-334	92	73	…	…	PUNCT
gujaf-334	92	74	…	…	PUNCT
gujaf-334	92	75	…	…	PUNCT
gujaf-334	92	76	…	…	PUNCT
gujaf-334	92	77	…	…	PUNCT
gujaf-334	92	78	…	…	PUNCT
gujaf-334	92	79	…	…	PUNCT
gujaf-334	92	80	...	...	PUNCT
gujaf-334	92	81	357	357	NUM
gujaf-334	92	82	-	-	SYM
gujaf-334	92	83	368	368	NUM
gujaf-334	92	84	the	the	DET
gujaf-334	92	85	multidimensionality	multidimensionality	NOUN
gujaf-334	92	86	foreign	foreign	ADJ
gujaf-334	92	87	direct	direct	ADJ
gujaf-334	92	88	investment	investment	NOUN
gujaf-334	92	89	’s	’s	PART
gujaf-334	92	90	impact	impact	NOUN
gujaf-334	92	91	on	on	ADP
gujaf-334	92	92	the	the	DET
gujaf-334	92	93	economy	economy	NOUN
gujaf-334	92	94	emmanuel	emmanuel	PROPN
gujaf-334	92	95	imuede	imuede	PROPN
gujaf-334	92	96	oyasor	oyasor	PROPN
gujaf-334	92	97	…	…	PUNCT
gujaf-334	92	98	…	…	PUNCT
gujaf-334	92	99	…	…	PUNCT
gujaf-334	92	100	…	…	PUNCT
gujaf-334	92	101	…	…	PUNCT
gujaf-334	92	102	…	…	PUNCT
gujaf-334	92	103	…	…	PUNCT
gujaf-334	92	104	…	…	PUNCT
gujaf-334	92	105	…	…	PUNCT
gujaf-334	92	106	…	…	PUNCT
gujaf-334	92	107	…	…	PUNCT
gujaf-334	92	108	…	…	PUNCT
gujaf-334	92	109	…	…	PUNCT
gujaf-334	92	110	…	…	PUNCT
gujaf-334	92	111	…	…	PUNCT
gujaf-334	92	112	…	…	PUNCT
gujaf-334	92	113	…	…	PUNCT
gujaf-334	92	114	…	…	PUNCT
gujaf-334	92	115	…	…	PUNCT
gujaf-334	92	116	…	…	PUNCT
gujaf-334	92	117	…	…	PUNCT
gujaf-334	92	118	…	…	PUNCT
gujaf-334	92	119	…	…	PUNCT
gujaf-334	92	120	..	..	SYM
gujaf-334	92	121	369	369	NUM
gujaf-334	92	122	-	-	SYM
gujaf-334	92	123	383	383	NUM
gujaf-334	92	124	private	private	ADJ
gujaf-334	92	125	capital	capital	NOUN
gujaf-334	92	126	formation	formation	NOUN
gujaf-334	92	127	,	,	PUNCT
gujaf-334	92	128	public	public	ADJ
gujaf-334	92	129	sector	sector	NOUN
gujaf-334	92	130	capital	capital	NOUN
gujaf-334	92	131	formation	formation	NOUN
gujaf-334	92	132	and	and	CCONJ
gujaf-334	92	133	economic	economic	ADJ
gujaf-334	92	134	growth	growth	NOUN
gujaf-334	92	135	in	in	ADP
gujaf-334	92	136	south	south	PROPN
gujaf-334	92	137	africa	africa	PROPN
gujaf-334	92	138	.	.	PUNCT
gujaf-334	93	1	ahmed	ahmed	PROPN
gujaf-334	93	2	oluwatobi	oluwatobi	PROPN
gujaf-334	93	3	adekunle,	adekunle,	PROPN
gujaf-334	93	4	…	…	SYM
gujaf-334	93	5	…	…	PUNCT
gujaf-334	93	6	…	…	PUNCT
gujaf-334	93	7	…	…	PUNCT
gujaf-334	93	8	…	…	PUNCT
gujaf-334	93	9	…	…	PUNCT
gujaf-334	93	10	…	…	PUNCT
gujaf-334	93	11	…	…	PUNCT
gujaf-334	93	12	…	…	PUNCT
gujaf-334	93	13	…	…	PUNCT
gujaf-334	93	14	…	…	PUNCT
gujaf-334	93	15	…	…	PUNCT
gujaf-334	93	16	…	…	PUNCT
gujaf-334	93	17	…	…	PUNCT
gujaf-334	93	18	…	…	PUNCT
gujaf-334	93	19	…	…	PUNCT
gujaf-334	93	20	…	…	PUNCT
gujaf-334	93	21	…	…	PUNCT
gujaf-334	93	22	…	…	PUNCT
gujaf-334	93	23	384	384	NUM
gujaf-334	93	24	-	-	SYM
gujaf-334	93	25	396	396	NUM
gujaf-334	93	26	macroeconomic	macroeconomic	ADJ
gujaf-334	93	27	determinants	determinant	NOUN
gujaf-334	93	28	and	and	CCONJ
gujaf-334	93	29	stock	stock	NOUN
gujaf-334	93	30	market	market	NOUN
gujaf-334	93	31	volatility	volatility	NOUN
gujaf-334	93	32	amidst	amidst	ADP
gujaf-334	93	33	the	the	DET
gujaf-334	93	34	period	period	NOUN
gujaf-334	93	35	of	of	ADP
gujaf-334	93	36	economic	economic	ADJ
gujaf-334	93	37	recession	recession	NOUN
gujaf-334	93	38	in	in	ADP
gujaf-334	93	39	nigeria	nigeria	PROPN
gujaf-334	93	40	hauwa	hauwa	ADJ
gujaf-334	93	41	bayero	bayero	PROPN
gujaf-334	93	42	tijjani	tijjani	NOUN
gujaf-334	93	43	,	,	PUNCT
gujaf-334	93	44	prof	prof	PROPN
gujaf-334	93	45	sheikh	sheikh	PROPN
gujaf-334	93	46	ahmad	ahmad	PROPN
gujaf-334	93	47	abdullahi	abdullahi	PROPN
gujaf-334	93	48	,	,	PUNCT
gujaf-334	93	49	dr	dr	PROPN
gujaf-334	93	50	ibrahim	ibrahim	PROPN
gujaf-334	93	51	mohammed	mohammed	PROPN
gujaf-334	93	52	dr	dr	PROPN
gujaf-334	93	53	isma’il	isma’il	PROPN
gujaf-334	93	54	tijjani	tijjani	PROPN
gujaf-334	93	55	idris	idris	PROPN
gujaf-334	93	56	…	…	PUNCT
gujaf-334	93	57	……	……	NOUN
gujaf-334	93	58	……	……	NOUN
gujaf-334	93	59	……	……	NOUN
gujaf-334	93	60	……	……	NOUN
gujaf-334	93	61	……	……	NOUN
gujaf-334	93	62	……	……	NOUN
gujaf-334	93	63	……	……	NOUN
gujaf-334	93	64	……	……	NOUN
gujaf-334	93	65	……	……	NOUN
gujaf-334	93	66	……	……	NOUN
gujaf-334	93	67	……	……	NOUN
gujaf-334	93	68	……	……	NOUN
gujaf-334	93	69	……	……	NOUN
gujaf-334	93	70	……	……	NOUN
gujaf-334	93	71	.	.	PUNCT
gujaf-334	93	72	397	397	NUM
gujaf-334	93	73	-	-	SYM
gujaf-334	93	74	413	413	NUM
gujaf-334	93	75	gusau	gusau	ADJ
gujaf-334	93	76	journal	journal	NOUN
gujaf-334	93	77	of	of	ADP
gujaf-334	93	78	accounting	accounting	NOUN
gujaf-334	93	79	and	and	CCONJ
gujaf-334	93	80	finance	finance	NOUN
gujaf-334	93	81	,	,	PUNCT
gujaf-334	93	82	vol	vol	NOUN
gujaf-334	93	83	.	.	PROPN
gujaf-334	93	84	5	5	NUM
gujaf-334	93	85	,	,	PUNCT
gujaf-334	93	86	issue	issue	NOUN
gujaf-334	93	87	2	2	NUM
gujaf-334	93	88	,	,	PUNCT
gujaf-334	93	89	october	october	PROPN
gujaf-334	93	90	,	,	PUNCT
gujaf-334	93	91	2024	2024	NUM
gujaf-334	93	92	172	172	NUM
gujaf-334	93	93	moderating	moderate	VERB
gujaf-334	93	94	effect	effect	NOUN
gujaf-334	93	95	of	of	ADP
gujaf-334	93	96	audit	audit	NOUN
gujaf-334	93	97	quality	quality	NOUN
gujaf-334	93	98	on	on	ADP
gujaf-334	93	99	value	value	NOUN
gujaf-334	93	100	relevance	relevance	NOUN
gujaf-334	93	101	of	of	ADP
gujaf-334	93	102	fair	fair	ADJ
gujaf-334	93	103	value	value	NOUN
gujaf-334	93	104	measurements	measurement	NOUN
gujaf-334	93	105	hierarchy	hierarchy	NOUN
gujaf-334	93	106	of	of	ADP
gujaf-334	93	107	listed	list	VERB
gujaf-334	93	108	financial	financial	ADJ
gujaf-334	93	109	services	service	NOUN
gujaf-334	93	110	companies	company	NOUN
gujaf-334	93	111	tesleem	tesleem	VERB
gujaf-334	93	112	olayinka	olayinka	ADJ
gujaf-334	93	113	adeyemi	adeyemi	ADV
gujaf-334	93	114	(	(	PUNCT
gujaf-334	93	115	b.sc	b.sc	PROPN
gujaf-334	93	116	.	.	PROPN
gujaf-334	93	117	,	,	PUNCT
gujaf-334	93	118	m.sc	m.sc	PROPN
gujaf-334	93	119	.	.	PROPN
gujaf-334	93	120	,	,	PUNCT
gujaf-334	93	121	ph.d	ph.d	PROPN
gujaf-334	93	122	.	.	PROPN
gujaf-334	93	123	,	,	PUNCT
gujaf-334	93	124	aca	aca	PROPN
gujaf-334	93	125	)	)	PUNCT
gujaf-334	93	126	department	department	NOUN
gujaf-334	93	127	of	of	ADP
gujaf-334	93	128	accounting	accounting	NOUN
gujaf-334	93	129	,	,	PUNCT
gujaf-334	93	130	ahmadu	ahmadu	PROPN
gujaf-334	93	131	bello	bello	PROPN
gujaf-334	93	132	university	university	PROPN
gujaf-334	93	133	,	,	PUNCT
gujaf-334	93	134	zaria	zaria	PROPN
gujaf-334	93	135	nigeria	nigeria	PROPN
gujaf-334	93	136	.	.	PUNCT
gujaf-334	94	1	corresponding	correspond	VERB
gujaf-334	94	2	author	author	NOUN
gujaf-334	94	3	:	:	PUNCT
gujaf-334	94	4	aotesleem@abu.edu.ng	aotesleem@abu.edu.ng	NOUN
gujaf-334	94	5	08038079555	08038079555	NUM
gujaf-334	94	6	doi	doi	NOUN
gujaf-334	94	7	:	:	PUNCT
gujaf-334	94	8	https://doi.org/10.57233/gujaf.v5i2.11	https://doi.org/10.57233/gujaf.v5i2.11	PROPN
gujaf-334	94	9	abstract	abstract	VERB
gujaf-334	94	10	the	the	DET
gujaf-334	94	11	international	international	ADJ
gujaf-334	94	12	financial	financial	ADJ
gujaf-334	94	13	reporting	reporting	NOUN
gujaf-334	94	14	standards	standard	NOUN
gujaf-334	94	15	(	(	PUNCT
gujaf-334	94	16	ifrs	ifrs	PROPN
gujaf-334	94	17	)	)	PUNCT
gujaf-334	94	18	was	be	AUX
gujaf-334	94	19	developed	develop	VERB
gujaf-334	94	20	to	to	PART
gujaf-334	94	21	enhance	enhance	VERB
gujaf-334	94	22	transparency	transparency	NOUN
gujaf-334	94	23	and	and	CCONJ
gujaf-334	94	24	high	high	ADJ
gujaf-334	94	25	-	-	PUNCT
gujaf-334	94	26	quality	quality	NOUN
gujaf-334	94	27	information	information	NOUN
gujaf-334	94	28	as	as	ADP
gujaf-334	94	29	a	a	DET
gujaf-334	94	30	principle	principle	NOUN
gujaf-334	94	31	-	-	PUNCT
gujaf-334	94	32	based	base	VERB
gujaf-334	94	33	standard	standard	NOUN
gujaf-334	94	34	that	that	PRON
gujaf-334	94	35	allows	allow	VERB
gujaf-334	94	36	some	some	DET
gujaf-334	94	37	degree	degree	NOUN
gujaf-334	94	38	of	of	ADP
gujaf-334	94	39	flexibility	flexibility	NOUN
gujaf-334	94	40	in	in	ADP
gujaf-334	94	41	financial	financial	ADJ
gujaf-334	94	42	reporting	reporting	NOUN
gujaf-334	94	43	process	process	NOUN
gujaf-334	94	44	.	.	PUNCT
gujaf-334	95	1	an	an	DET
gujaf-334	95	2	important	important	ADJ
gujaf-334	95	3	feature	feature	NOUN
gujaf-334	95	4	of	of	ADP
gujaf-334	95	5	ifrs	ifrs	NOUN
gujaf-334	95	6	is	be	AUX
gujaf-334	95	7	that	that	PRON
gujaf-334	95	8	of	of	ADP
gujaf-334	95	9	paradigm	paradigm	NOUN
gujaf-334	95	10	shift	shift	NOUN
gujaf-334	95	11	from	from	ADP
gujaf-334	95	12	historical	historical	ADJ
gujaf-334	95	13	cost	cost	NOUN
gujaf-334	95	14	to	to	ADP
gujaf-334	95	15	fair	fair	ADJ
gujaf-334	95	16	value	value	NOUN
gujaf-334	95	17	-	-	PUNCT
gujaf-334	95	18	based	base	VERB
gujaf-334	95	19	measurement	measurement	NOUN
gujaf-334	95	20	of	of	ADP
gujaf-334	95	21	certain	certain	ADJ
gujaf-334	95	22	assets	asset	NOUN
gujaf-334	95	23	and	and	CCONJ
gujaf-334	95	24	liabilities	liability	NOUN
gujaf-334	95	25	.	.	PUNCT
gujaf-334	96	1	consequently	consequently	ADV
gujaf-334	96	2	,	,	PUNCT
gujaf-334	96	3	the	the	DET
gujaf-334	96	4	reliability	reliability	NOUN
gujaf-334	96	5	of	of	ADP
gujaf-334	96	6	fair	fair	ADJ
gujaf-334	96	7	value	value	NOUN
gujaf-334	96	8	measurement	measurement	NOUN
gujaf-334	96	9	became	become	VERB
gujaf-334	96	10	a	a	DET
gujaf-334	96	11	subject	subject	NOUN
gujaf-334	96	12	of	of	ADP
gujaf-334	96	13	concern	concern	NOUN
gujaf-334	96	14	,	,	PUNCT
gujaf-334	96	15	particularly	particularly	ADV
gujaf-334	96	16	in	in	ADP
gujaf-334	96	17	most	most	ADJ
gujaf-334	96	18	developing	develop	VERB
gujaf-334	96	19	economies	economy	NOUN
gujaf-334	96	20	with	with	ADP
gujaf-334	96	21	inactive	inactive	ADJ
gujaf-334	96	22	market	market	NOUN
gujaf-334	96	23	for	for	ADP
gujaf-334	96	24	financial	financial	ADJ
gujaf-334	96	25	instruments	instrument	NOUN
gujaf-334	96	26	.	.	PUNCT
gujaf-334	97	1	the	the	DET
gujaf-334	97	2	study	study	NOUN
gujaf-334	97	3	examines	examine	VERB
gujaf-334	97	4	the	the	DET
gujaf-334	97	5	value	value	NOUN
gujaf-334	97	6	relevance	relevance	NOUN
gujaf-334	97	7	of	of	ADP
gujaf-334	97	8	fair	fair	ADJ
gujaf-334	97	9	value	value	NOUN
gujaf-334	97	10	measurement	measurement	NOUN
gujaf-334	97	11	hierarchy	hierarchy	NOUN
gujaf-334	97	12	for	for	ADP
gujaf-334	97	13	financial	financial	ADJ
gujaf-334	97	14	instruments	instrument	NOUN
gujaf-334	97	15	taking	take	VERB
gujaf-334	97	16	into	into	ADP
gujaf-334	97	17	consideration	consideration	NOUN
gujaf-334	97	18	the	the	DET
gujaf-334	97	19	moderating	moderate	VERB
gujaf-334	97	20	role	role	NOUN
gujaf-334	97	21	of	of	ADP
gujaf-334	97	22	audit	audit	NOUN
gujaf-334	97	23	quality	quality	NOUN
gujaf-334	97	24	.	.	PUNCT
gujaf-334	98	1	the	the	DET
gujaf-334	98	2	sample	sample	NOUN
gujaf-334	98	3	comprised	comprise	VERB
gujaf-334	98	4	of	of	ADP
gujaf-334	98	5	thirty	thirty	NUM
gujaf-334	98	6	-	-	PUNCT
gujaf-334	98	7	six	six	NUM
gujaf-334	98	8	(	(	PUNCT
gujaf-334	98	9	36	36	NUM
gujaf-334	98	10	)	)	PUNCT
gujaf-334	98	11	out	out	ADP
gujaf-334	98	12	of	of	ADP
gujaf-334	98	13	fifty	fifty	NUM
gujaf-334	98	14	-	-	PUNCT
gujaf-334	98	15	nine	nine	NUM
gujaf-334	98	16	(	(	PUNCT
gujaf-334	98	17	59	59	NUM
gujaf-334	98	18	)	)	PUNCT
gujaf-334	98	19	financial	financial	ADJ
gujaf-334	98	20	services	service	NOUN
gujaf-334	98	21	companies	company	NOUN
gujaf-334	98	22	listed	list	VERB
gujaf-334	98	23	on	on	ADP
gujaf-334	98	24	the	the	DET
gujaf-334	98	25	nigerian	nigerian	ADJ
gujaf-334	98	26	exchange	exchange	NOUN
gujaf-334	98	27	group	group	NOUN
gujaf-334	98	28	as	as	ADP
gujaf-334	98	29	at	at	ADP
gujaf-334	98	30	31st	31st	PROPN
gujaf-334	98	31	december	december	PROPN
gujaf-334	98	32	,	,	PUNCT
gujaf-334	98	33	2018	2018	NUM
gujaf-334	98	34	.	.	PUNCT
gujaf-334	99	1	the	the	DET
gujaf-334	99	2	study	study	NOUN
gujaf-334	99	3	employed	employ	VERB
gujaf-334	99	4	ols	ol	NOUN
gujaf-334	99	5	multiple	multiple	ADJ
gujaf-334	99	6	regression	regression	NOUN
gujaf-334	99	7	and	and	CCONJ
gujaf-334	99	8	heteroskedasticity	heteroskedasticity	NOUN
gujaf-334	99	9	corrected	correct	VERB
gujaf-334	99	10	standard	standard	ADJ
gujaf-334	99	11	errors	error	NOUN
gujaf-334	99	12	were	be	AUX
gujaf-334	99	13	used	use	VERB
gujaf-334	99	14	to	to	PART
gujaf-334	99	15	test	test	VERB
gujaf-334	99	16	the	the	DET
gujaf-334	99	17	relationship	relationship	NOUN
gujaf-334	99	18	.	.	PUNCT
gujaf-334	100	1	the	the	DET
gujaf-334	100	2	study	study	NOUN
gujaf-334	100	3	revealed	reveal	VERB
gujaf-334	100	4	fair	fair	ADJ
gujaf-334	100	5	value	value	NOUN
gujaf-334	100	6	measurements	measurement	NOUN
gujaf-334	100	7	hierarchy	hierarchy	VERB
gujaf-334	100	8	is	be	AUX
gujaf-334	100	9	value	value	NOUN
gujaf-334	100	10	relevant	relevant	ADJ
gujaf-334	100	11	as	as	SCONJ
gujaf-334	100	12	it	it	PRON
gujaf-334	100	13	has	have	VERB
gujaf-334	100	14	significant	significant	ADJ
gujaf-334	100	15	impact	impact	NOUN
gujaf-334	100	16	on	on	ADP
gujaf-334	100	17	share	share	NOUN
gujaf-334	100	18	prices	price	NOUN
gujaf-334	100	19	.	.	PUNCT
gujaf-334	101	1	specifically	specifically	ADV
gujaf-334	101	2	,	,	PUNCT
gujaf-334	101	3	level	level	NOUN
gujaf-334	101	4	1	1	NUM
gujaf-334	101	5	and	and	CCONJ
gujaf-334	101	6	level	level	NOUN
gujaf-334	101	7	2	2	NUM
gujaf-334	101	8	fair	fair	ADJ
gujaf-334	101	9	value	value	NOUN
gujaf-334	101	10	financial	financial	ADJ
gujaf-334	101	11	assets	asset	NOUN
gujaf-334	101	12	were	be	AUX
gujaf-334	101	13	found	find	VERB
gujaf-334	101	14	to	to	PART
gujaf-334	101	15	have	have	VERB
gujaf-334	101	16	positive	positive	ADJ
gujaf-334	101	17	significant	significant	ADJ
gujaf-334	101	18	influence	influence	NOUN
gujaf-334	101	19	on	on	ADP
gujaf-334	101	20	the	the	DET
gujaf-334	101	21	share	share	NOUN
gujaf-334	101	22	price	price	NOUN
gujaf-334	101	23	of	of	ADP
gujaf-334	101	24	listed	list	VERB
gujaf-334	101	25	financial	financial	ADJ
gujaf-334	101	26	services	service	NOUN
gujaf-334	101	27	companies	company	NOUN
gujaf-334	101	28	in	in	ADP
gujaf-334	101	29	nigeria	nigeria	PROPN
gujaf-334	101	30	while	while	SCONJ
gujaf-334	101	31	level	level	NOUN
gujaf-334	101	32	3	3	NUM
gujaf-334	101	33	fair	fair	ADJ
gujaf-334	101	34	value	value	NOUN
gujaf-334	101	35	financial	financial	ADJ
gujaf-334	101	36	assets	asset	NOUN
gujaf-334	101	37	were	be	AUX
gujaf-334	101	38	found	find	VERB
gujaf-334	101	39	to	to	PART
gujaf-334	101	40	be	be	AUX
gujaf-334	101	41	negatively	negatively	ADV
gujaf-334	101	42	and	and	CCONJ
gujaf-334	101	43	insignificantly	insignificantly	ADV
gujaf-334	101	44	influencing	influence	VERB
gujaf-334	101	45	the	the	DET
gujaf-334	101	46	share	share	NOUN
gujaf-334	101	47	prices	price	NOUN
gujaf-334	101	48	.	.	PUNCT
gujaf-334	102	1	lastly	lastly	ADV
gujaf-334	102	2	,	,	PUNCT
gujaf-334	102	3	audit	audit	NOUN
gujaf-334	102	4	quality	quality	NOUN
gujaf-334	102	5	was	be	AUX
gujaf-334	102	6	found	find	VERB
gujaf-334	102	7	to	to	PART
gujaf-334	102	8	be	be	AUX
gujaf-334	102	9	positively	positively	ADV
gujaf-334	102	10	and	and	CCONJ
gujaf-334	102	11	significantly	significantly	ADV
gujaf-334	102	12	influencing	influence	VERB
gujaf-334	102	13	the	the	DET
gujaf-334	102	14	value	value	NOUN
gujaf-334	102	15	relevance	relevance	NOUN
gujaf-334	102	16	of	of	ADP
gujaf-334	102	17	fair	fair	ADJ
gujaf-334	102	18	value	value	NOUN
gujaf-334	102	19	financial	financial	ADJ
gujaf-334	102	20	assets	asset	NOUN
gujaf-334	102	21	of	of	ADP
gujaf-334	102	22	listed	list	VERB
gujaf-334	102	23	financial	financial	ADJ
gujaf-334	102	24	services	service	NOUN
gujaf-334	102	25	companies	company	NOUN
gujaf-334	102	26	in	in	ADP
gujaf-334	102	27	nigeria	nigeria	PROPN
gujaf-334	102	28	.	.	PUNCT
gujaf-334	103	1	the	the	DET
gujaf-334	103	2	study	study	NOUN
gujaf-334	103	3	recommends	recommend	VERB
gujaf-334	103	4	among	among	ADP
gujaf-334	103	5	others	other	NOUN
gujaf-334	103	6	,	,	PUNCT
gujaf-334	103	7	the	the	DET
gujaf-334	103	8	need	need	NOUN
gujaf-334	103	9	for	for	ADP
gujaf-334	103	10	regulatory	regulatory	ADJ
gujaf-334	103	11	authorities	authority	NOUN
gujaf-334	103	12	to	to	PART
gujaf-334	103	13	create	create	VERB
gujaf-334	103	14	an	an	DET
gujaf-334	103	15	active	active	ADJ
gujaf-334	103	16	market	market	NOUN
gujaf-334	103	17	for	for	ADP
gujaf-334	103	18	financial	financial	ADJ
gujaf-334	103	19	instruments	instrument	NOUN
gujaf-334	103	20	to	to	PART
gujaf-334	103	21	fully	fully	ADV
gujaf-334	103	22	achieve	achieve	VERB
gujaf-334	103	23	the	the	DET
gujaf-334	103	24	fundamental	fundamental	ADJ
gujaf-334	103	25	objective	objective	NOUN
gujaf-334	103	26	of	of	ADP
gujaf-334	103	27	fair	fair	ADJ
gujaf-334	103	28	value	value	NOUN
gujaf-334	103	29	and	and	CCONJ
gujaf-334	103	30	to	to	PART
gujaf-334	103	31	limit	limit	VERB
gujaf-334	103	32	the	the	DET
gujaf-334	103	33	uncertainty	uncertainty	NOUN
gujaf-334	103	34	and	and	CCONJ
gujaf-334	103	35	ambiguities	ambiguity	NOUN
gujaf-334	103	36	around	around	ADP
gujaf-334	103	37	the	the	DET
gujaf-334	103	38	application	application	NOUN
gujaf-334	103	39	of	of	ADP
gujaf-334	103	40	level	level	NOUN
gujaf-334	103	41	3	3	NUM
gujaf-334	103	42	fair	fair	ADJ
gujaf-334	103	43	value	value	NOUN
gujaf-334	103	44	hierarchy	hierarchy	NOUN
gujaf-334	103	45	.	.	PUNCT
gujaf-334	104	1	also	also	ADV
gujaf-334	104	2	,	,	PUNCT
gujaf-334	104	3	investors	investor	NOUN
gujaf-334	104	4	should	should	AUX
gujaf-334	104	5	plan	plan	VERB
gujaf-334	104	6	and	and	CCONJ
gujaf-334	104	7	allocate	allocate	VERB
gujaf-334	104	8	their	their	PRON
gujaf-334	104	9	investments	investment	NOUN
gujaf-334	104	10	to	to	ADP
gujaf-334	104	11	companies	company	NOUN
gujaf-334	104	12	with	with	ADP
gujaf-334	104	13	lower	low	ADJ
gujaf-334	104	14	information	information	NOUN
gujaf-334	104	15	risk	risk	NOUN
gujaf-334	104	16	(	(	PUNCT
gujaf-334	104	17	i.e	i.e	PRON
gujaf-334	104	18	companies	company	NOUN
gujaf-334	104	19	with	with	ADP
gujaf-334	104	20	lower	low	ADJ
gujaf-334	104	21	level	level	NOUN
gujaf-334	104	22	3	3	NUM
gujaf-334	104	23	fair	fair	ADJ
gujaf-334	104	24	value	value	NOUN
gujaf-334	104	25	estimates	estimate	NOUN
gujaf-334	104	26	)	)	PUNCT
gujaf-334	104	27	in	in	ADP
gujaf-334	104	28	making	make	VERB
gujaf-334	104	29	appropriate	appropriate	ADJ
gujaf-334	104	30	investment	investment	NOUN
gujaf-334	104	31	decisions	decision	NOUN
gujaf-334	104	32	relating	relate	VERB
gujaf-334	104	33	to	to	ADP
gujaf-334	104	34	financial	financial	ADJ
gujaf-334	104	35	instruments	instrument	NOUN
gujaf-334	104	36	such	such	ADJ
gujaf-334	104	37	as	as	ADP
gujaf-334	104	38	stocks	stock	NOUN
gujaf-334	104	39	,	,	PUNCT
gujaf-334	104	40	bonds	bond	NOUN
gujaf-334	104	41	,	,	PUNCT
gujaf-334	104	42	and	and	CCONJ
gujaf-334	104	43	fixed	fix	VERB
gujaf-334	104	44	interest	interest	NOUN
gujaf-334	104	45	deposit	deposit	NOUN
gujaf-334	104	46	.	.	PUNCT
gujaf-334	105	1	keywords	keyword	NOUN
gujaf-334	105	2	:	:	PUNCT
gujaf-334	105	3	audit	audit	NOUN
gujaf-334	105	4	quality	quality	NOUN
gujaf-334	105	5	,	,	PUNCT
gujaf-334	105	6	fair	fair	ADJ
gujaf-334	105	7	value	value	NOUN
gujaf-334	105	8	hierarchy	hierarchy	NOUN
gujaf-334	105	9	,	,	PUNCT
gujaf-334	105	10	financial	financial	ADJ
gujaf-334	105	11	instruments	instrument	NOUN
gujaf-334	105	12	,	,	PUNCT
gujaf-334	105	13	financial	financial	ADJ
gujaf-334	105	14	services	service	NOUN
gujaf-334	105	15	,	,	PUNCT
gujaf-334	105	16	value	value	NOUN
gujaf-334	105	17	relevance	relevance	NOUN
gujaf-334	105	18	,	,	PUNCT
gujaf-334	105	19	1.0	1.0	NUM
gujaf-334	105	20	introduction	introduction	NOUN
gujaf-334	105	21	corporate	corporate	ADJ
gujaf-334	105	22	reporting	reporting	NOUN
gujaf-334	105	23	is	be	AUX
gujaf-334	105	24	prepared	prepare	VERB
gujaf-334	105	25	in	in	ADP
gujaf-334	105	26	order	order	NOUN
gujaf-334	105	27	to	to	PART
gujaf-334	105	28	assist	assist	VERB
gujaf-334	105	29	investors	investor	NOUN
gujaf-334	105	30	and	and	CCONJ
gujaf-334	105	31	other	other	ADJ
gujaf-334	105	32	stakeholders	stakeholder	NOUN
gujaf-334	105	33	to	to	PART
gujaf-334	105	34	examine	examine	VERB
gujaf-334	105	35	the	the	DET
gujaf-334	105	36	risk	risk	NOUN
gujaf-334	105	37	associated	associate	VERB
gujaf-334	105	38	with	with	ADP
gujaf-334	105	39	investment	investment	NOUN
gujaf-334	105	40	and	and	CCONJ
gujaf-334	105	41	making	make	VERB
gujaf-334	105	42	efficient	efficient	ADJ
gujaf-334	105	43	and	and	CCONJ
gujaf-334	105	44	effective	effective	ADJ
gujaf-334	105	45	business	business	NOUN
gujaf-334	105	46	and	and	CCONJ
gujaf-334	105	47	economic	economic	ADJ
gujaf-334	105	48	decisions	decision	NOUN
gujaf-334	105	49	.	.	PUNCT
gujaf-334	106	1	information	information	NOUN
gujaf-334	106	2	contents	content	NOUN
gujaf-334	106	3	of	of	ADP
gujaf-334	106	4	financial	financial	ADJ
gujaf-334	106	5	reports	report	NOUN
gujaf-334	106	6	are	be	AUX
gujaf-334	106	7	expected	expect	VERB
gujaf-334	106	8	to	to	PART
gujaf-334	106	9	be	be	AUX
gujaf-334	106	10	relevant	relevant	ADJ
gujaf-334	106	11	and	and	CCONJ
gujaf-334	106	12	represent	represent	VERB
gujaf-334	106	13	true	true	ADJ
gujaf-334	106	14	financial	financial	ADJ
gujaf-334	106	15	position	position	NOUN
gujaf-334	106	16	of	of	ADP
gujaf-334	106	17	the	the	DET
gujaf-334	106	18	companies	company	NOUN
gujaf-334	106	19	.	.	PUNCT
gujaf-334	107	1	several	several	ADJ
gujaf-334	107	2	efforts	effort	NOUN
gujaf-334	107	3	have	have	AUX
gujaf-334	107	4	been	be	AUX
gujaf-334	107	5	made	make	VERB
gujaf-334	107	6	by	by	ADP
gujaf-334	107	7	international	international	ADJ
gujaf-334	107	8	accounting	accounting	PROPN
gujaf-334	107	9	standard	standard	PROPN
gujaf-334	107	10	board	board	PROPN
gujaf-334	107	11	(	(	PUNCT
gujaf-334	107	12	iasb	iasb	PROPN
gujaf-334	107	13	)	)	PUNCT
gujaf-334	107	14	to	to	PART
gujaf-334	107	15	review	review	VERB
gujaf-334	107	16	the	the	DET
gujaf-334	107	17	existing	exist	VERB
gujaf-334	107	18	standards	standard	NOUN
gujaf-334	107	19	in	in	ADP
gujaf-334	107	20	order	order	NOUN
gujaf-334	107	21	to	to	PART
gujaf-334	107	22	ensure	ensure	VERB
gujaf-334	107	23	that	that	SCONJ
gujaf-334	107	24	information	information	NOUN
gujaf-334	107	25	contents	content	NOUN
gujaf-334	107	26	of	of	ADP
gujaf-334	107	27	financial	financial	ADJ
gujaf-334	107	28	statements	statement	NOUN
gujaf-334	107	29	closely	closely	ADV
gujaf-334	107	30	represent	represent	VERB
gujaf-334	107	31	the	the	DET
gujaf-334	107	32	underlying	underlie	VERB
gujaf-334	107	33	economic	economic	ADJ
gujaf-334	107	34	reality	reality	NOUN
gujaf-334	107	35	of	of	ADP
gujaf-334	107	36	a	a	DET
gujaf-334	107	37	reporting	reporting	NOUN
gujaf-334	107	38	entity	entity	NOUN
gujaf-334	107	39	.	.	PUNCT
gujaf-334	108	1	one	one	NUM
gujaf-334	108	2	of	of	ADP
gujaf-334	108	3	such	such	ADJ
gujaf-334	108	4	efforts	effort	NOUN
gujaf-334	108	5	is	be	AUX
gujaf-334	108	6	the	the	DET
gujaf-334	108	7	introduction	introduction	NOUN
gujaf-334	108	8	of	of	ADP
gujaf-334	108	9	ifrs	ifrs	PROPN
gujaf-334	108	10	13	13	NUM
gujaf-334	108	11	(	(	PUNCT
gujaf-334	108	12	fair	fair	ADJ
gujaf-334	108	13	value	value	NOUN
gujaf-334	108	14	measurement	measurement	NOUN
gujaf-334	108	15	hierarchy	hierarchy	NOUN
gujaf-334	108	16	for	for	ADP
gujaf-334	108	17	financial	financial	ADJ
gujaf-334	108	18	instruments	instrument	NOUN
gujaf-334	108	19	)	)	PUNCT
gujaf-334	108	20	which	which	PRON
gujaf-334	108	21	set	set	VERB
gujaf-334	108	22	out	out	ADP
gujaf-334	108	23	a	a	DET
gujaf-334	108	24	single	single	ADJ
gujaf-334	108	25	framework	framework	NOUN
gujaf-334	108	26	for	for	ADP
gujaf-334	108	27	fair	fair	ADJ
gujaf-334	108	28	value	value	NOUN
gujaf-334	108	29	measurements	measurement	NOUN
gujaf-334	108	30	of	of	ADP
gujaf-334	108	31	certain	certain	ADJ
gujaf-334	108	32	assets	asset	NOUN
gujaf-334	108	33	and	and	CCONJ
gujaf-334	108	34	liabilities	liability	NOUN
gujaf-334	108	35	.	.	PUNCT
gujaf-334	109	1	generally	generally	ADV
gujaf-334	109	2	,	,	PUNCT
gujaf-334	109	3	ifrs	ifrs	PROPN
gujaf-334	109	4	13	13	NUM
gujaf-334	109	5	requires	require	VERB
gujaf-334	109	6	companies	company	NOUN
gujaf-334	109	7	to	to	PART
gujaf-334	109	8	measure	measure	VERB
gujaf-334	109	9	certain	certain	ADJ
gujaf-334	109	10	assets	asset	NOUN
gujaf-334	109	11	/	/	SYM
gujaf-334	109	12	liabilities	liability	NOUN
gujaf-334	109	13	(	(	PUNCT
gujaf-334	109	14	generally	generally	ADV
gujaf-334	109	15	financial	financial	ADJ
gujaf-334	109	16	instruments	instrument	NOUN
gujaf-334	109	17	)	)	PUNCT
gujaf-334	109	18	at	at	ADP
gujaf-334	109	19	estimates	estimate	NOUN
gujaf-334	109	20	of	of	ADP
gujaf-334	109	21	the	the	DET
gujaf-334	109	22	prices	price	NOUN
gujaf-334	109	23	they	they	PRON
gujaf-334	109	24	would	would	AUX
gujaf-334	109	25	receive	receive	VERB
gujaf-334	109	26	if	if	SCONJ
gujaf-334	109	27	they	they	PRON
gujaf-334	109	28	were	be	AUX
gujaf-334	109	29	to	to	PART
gujaf-334	109	30	sell	sell	VERB
gujaf-334	109	31	the	the	DET
gujaf-334	109	32	assets	asset	NOUN
gujaf-334	109	33	or	or	CCONJ
gujaf-334	109	34	would	would	AUX
gujaf-334	109	35	pay	pay	VERB
gujaf-334	109	36	to	to	PART
gujaf-334	109	37	settle	settle	VERB
gujaf-334	109	38	the	the	DET
gujaf-334	109	39	liabilities	liability	NOUN
gujaf-334	109	40	.	.	PUNCT
gujaf-334	110	1	it	it	PRON
gujaf-334	110	2	primarily	primarily	ADV
gujaf-334	110	3	applies	apply	VERB
gujaf-334	110	4	to	to	ADP
gujaf-334	110	5	financial	financial	ADJ
gujaf-334	110	6	instruments	instrument	NOUN
gujaf-334	110	7	(	(	PUNCT
gujaf-334	110	8	financial	financial	ADJ
gujaf-334	110	9	assets	asset	NOUN
gujaf-334	110	10	and	and	CCONJ
gujaf-334	110	11	liabilities	liability	NOUN
gujaf-334	110	12	)	)	PUNCT
gujaf-334	110	13	which	which	PRON
gujaf-334	110	14	include	include	VERB
gujaf-334	110	15	assets	asset	NOUN
gujaf-334	110	16	held	hold	VERB
gujaf-334	110	17	as	as	ADP
gujaf-334	110	18	collateral	collateral	NOUN
gujaf-334	110	19	,	,	PUNCT
gujaf-334	110	20	cash	cash	NOUN
gujaf-334	110	21	,	,	PUNCT
gujaf-334	110	22	shares	share	NOUN
gujaf-334	110	23	,	,	PUNCT
gujaf-334	110	24	loans	loan	NOUN
gujaf-334	110	25	,	,	PUNCT
gujaf-334	110	26	mailto:aotesleem@abu.edu.ng	mailto:aotesleem@abu.edu.ng	ADV
gujaf-334	110	27	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-334	110	28	gusau	gusau	ADJ
gujaf-334	110	29	journal	journal	NOUN
gujaf-334	110	30	of	of	ADP
gujaf-334	110	31	accounting	accounting	NOUN
gujaf-334	110	32	and	and	CCONJ
gujaf-334	110	33	finance	finance	NOUN
gujaf-334	110	34	,	,	PUNCT
gujaf-334	110	35	vol	vol	NOUN
gujaf-334	110	36	.	.	PROPN
gujaf-334	110	37	5	5	NUM
gujaf-334	110	38	,	,	PUNCT
gujaf-334	110	39	issue	issue	NOUN
gujaf-334	110	40	2	2	NUM
gujaf-334	110	41	,	,	PUNCT
gujaf-334	110	42	october	october	PROPN
gujaf-334	110	43	,	,	PUNCT
gujaf-334	110	44	2024	2024	NUM
gujaf-334	110	45	173	173	NUM
gujaf-334	110	46	debenture	debenture	NOUN
gujaf-334	110	47	,	,	PUNCT
gujaf-334	110	48	investment	investment	NOUN
gujaf-334	110	49	security	security	NOUN
gujaf-334	110	50	;	;	PUNCT
gujaf-334	110	51	and	and	CCONJ
gujaf-334	110	52	derivatives	derivative	NOUN
gujaf-334	110	53	instruments	instrument	NOUN
gujaf-334	110	54	such	such	ADJ
gujaf-334	110	55	as	as	ADP
gujaf-334	110	56	financial	financial	ADJ
gujaf-334	110	57	or	or	CCONJ
gujaf-334	110	58	commodity	commodity	NOUN
gujaf-334	110	59	derivatives	derivative	NOUN
gujaf-334	110	60	)	)	PUNCT
gujaf-334	110	61	.	.	PUNCT
gujaf-334	111	1	however	however	ADV
gujaf-334	111	2	,	,	PUNCT
gujaf-334	111	3	three	three	NUM
gujaf-334	111	4	major	major	ADJ
gujaf-334	111	5	groups	group	NOUN
gujaf-334	111	6	of	of	ADP
gujaf-334	111	7	non	non	ADJ
gujaf-334	111	8	-	-	ADJ
gujaf-334	111	9	financial	financial	ADJ
gujaf-334	111	10	assets	asset	NOUN
gujaf-334	111	11	-	-	PUNCT
gujaf-334	111	12	property	property	NOUN
gujaf-334	111	13	,	,	PUNCT
gujaf-334	111	14	plant	plant	NOUN
gujaf-334	111	15	,	,	PUNCT
gujaf-334	111	16	equipment	equipment	NOUN
gujaf-334	111	17	(	(	PUNCT
gujaf-334	111	18	ias	ias	PROPN
gujaf-334	111	19	16	16	NUM
gujaf-334	111	20	)	)	PUNCT
gujaf-334	111	21	investment	investment	NOUN
gujaf-334	111	22	property	property	NOUN
gujaf-334	111	23	(	(	PUNCT
gujaf-334	111	24	ias	ias	PROPN
gujaf-334	111	25	40	40	NUM
gujaf-334	111	26	)	)	PUNCT
gujaf-334	111	27	and	and	CCONJ
gujaf-334	111	28	intangible	intangible	ADJ
gujaf-334	111	29	assets	asset	NOUN
gujaf-334	111	30	(	(	PUNCT
gujaf-334	111	31	ias	ias	PROPN
gujaf-334	111	32	38	38	NUM
gujaf-334	111	33	)	)	PUNCT
gujaf-334	111	34	are	be	AUX
gujaf-334	111	35	also	also	ADV
gujaf-334	111	36	subjected	subject	VERB
gujaf-334	111	37	to	to	ADP
gujaf-334	111	38	fair	fair	ADJ
gujaf-334	111	39	value	value	NOUN
gujaf-334	111	40	measurement	measurement	NOUN
gujaf-334	111	41	.	.	PUNCT
gujaf-334	112	1	reporting	report	VERB
gujaf-334	112	2	financial	financial	ADJ
gujaf-334	112	3	assets	asset	NOUN
gujaf-334	112	4	and	and	CCONJ
gujaf-334	112	5	liabilities	liability	NOUN
gujaf-334	112	6	at	at	ADP
gujaf-334	112	7	fair	fair	ADJ
gujaf-334	112	8	value	value	NOUN
gujaf-334	112	9	is	be	AUX
gujaf-334	112	10	expected	expect	VERB
gujaf-334	112	11	to	to	PART
gujaf-334	112	12	increase	increase	VERB
gujaf-334	112	13	transparency	transparency	NOUN
gujaf-334	112	14	and	and	CCONJ
gujaf-334	112	15	higher	high	ADJ
gujaf-334	112	16	information	information	NOUN
gujaf-334	112	17	quality	quality	NOUN
gujaf-334	112	18	.	.	PUNCT
gujaf-334	113	1	this	this	PRON
gujaf-334	113	2	will	will	AUX
gujaf-334	113	3	result	result	VERB
gujaf-334	113	4	in	in	ADP
gujaf-334	113	5	financial	financial	ADJ
gujaf-334	113	6	report	report	NOUN
gujaf-334	113	7	that	that	PRON
gujaf-334	113	8	is	be	AUX
gujaf-334	113	9	more	more	ADV
gujaf-334	113	10	transparent	transparent	ADJ
gujaf-334	113	11	and	and	CCONJ
gujaf-334	113	12	in	in	ADP
gujaf-334	113	13	consistent	consistent	ADJ
gujaf-334	113	14	with	with	ADP
gujaf-334	113	15	underlying	underlying	ADJ
gujaf-334	113	16	economic	economic	ADJ
gujaf-334	113	17	realities	reality	NOUN
gujaf-334	113	18	,	,	PUNCT
gujaf-334	113	19	thus	thus	ADV
gujaf-334	113	20	increasing	increase	VERB
gujaf-334	113	21	the	the	DET
gujaf-334	113	22	value	value	NOUN
gujaf-334	113	23	relevance	relevance	NOUN
gujaf-334	113	24	of	of	ADP
gujaf-334	113	25	information	information	NOUN
gujaf-334	113	26	contents	content	NOUN
gujaf-334	113	27	of	of	ADP
gujaf-334	113	28	financial	financial	ADJ
gujaf-334	113	29	statement	statement	NOUN
gujaf-334	113	30	.	.	PUNCT
gujaf-334	114	1	value	value	NOUN
gujaf-334	114	2	relevance	relevance	NOUN
gujaf-334	114	3	which	which	PRON
gujaf-334	114	4	has	have	AUX
gujaf-334	114	5	been	be	AUX
gujaf-334	114	6	used	use	VERB
gujaf-334	114	7	severally	severally	ADV
gujaf-334	114	8	to	to	ADP
gujaf-334	114	9	proxy	proxy	ADJ
gujaf-334	114	10	information	information	NOUN
gujaf-334	114	11	quality	quality	NOUN
gujaf-334	114	12	of	of	ADP
gujaf-334	114	13	financial	financial	ADJ
gujaf-334	114	14	reports	report	NOUN
gujaf-334	114	15	can	can	AUX
gujaf-334	114	16	be	be	AUX
gujaf-334	114	17	used	use	VERB
gujaf-334	114	18	to	to	PART
gujaf-334	114	19	examine	examine	VERB
gujaf-334	114	20	how	how	SCONJ
gujaf-334	114	21	book	book	NOUN
gujaf-334	114	22	values	value	NOUN
gujaf-334	114	23	and	and	CCONJ
gujaf-334	114	24	accounting	accounting	NOUN
gujaf-334	114	25	earnings	earning	NOUN
gujaf-334	114	26	are	be	AUX
gujaf-334	114	27	reflected	reflect	VERB
gujaf-334	114	28	into	into	ADP
gujaf-334	114	29	the	the	DET
gujaf-334	114	30	market	market	NOUN
gujaf-334	114	31	value	value	NOUN
gujaf-334	114	32	of	of	ADP
gujaf-334	114	33	the	the	DET
gujaf-334	114	34	companies	company	NOUN
gujaf-334	114	35	.	.	PUNCT
gujaf-334	115	1	empirical	empirical	ADJ
gujaf-334	115	2	studies	study	NOUN
gujaf-334	115	3	have	have	AUX
gujaf-334	115	4	shown	show	VERB
gujaf-334	115	5	that	that	PRON
gujaf-334	115	6	fair	fair	ADJ
gujaf-334	115	7	value	value	NOUN
gujaf-334	115	8	accounting	accounting	NOUN
gujaf-334	115	9	will	will	AUX
gujaf-334	115	10	lead	lead	VERB
gujaf-334	115	11	to	to	ADP
gujaf-334	115	12	a	a	DET
gujaf-334	115	13	financial	financial	ADJ
gujaf-334	115	14	statement	statement	NOUN
gujaf-334	115	15	that	that	PRON
gujaf-334	115	16	is	be	AUX
gujaf-334	115	17	more	more	ADV
gujaf-334	115	18	informative	informative	ADJ
gujaf-334	115	19	,	,	PUNCT
gujaf-334	115	20	higher	high	ADJ
gujaf-334	115	21	quality	quality	NOUN
gujaf-334	115	22	and	and	CCONJ
gujaf-334	115	23	provide	provide	VERB
gujaf-334	115	24	more	more	ADV
gujaf-334	115	25	relevant	relevant	ADJ
gujaf-334	115	26	accounting	accounting	NOUN
gujaf-334	115	27	figures	figure	NOUN
gujaf-334	115	28	.	.	PUNCT
gujaf-334	116	1	(	(	PUNCT
gujaf-334	116	2	barth	barth	PROPN
gujaf-334	116	3	,	,	PUNCT
gujaf-334	116	4	landsman	landsman	NOUN
gujaf-334	116	5	&	&	CCONJ
gujaf-334	116	6	lang	lang	PROPN
gujaf-334	116	7	,	,	PUNCT
gujaf-334	116	8	2008	2008	NUM
gujaf-334	116	9	)	)	PUNCT
gujaf-334	116	10	.	.	PUNCT
gujaf-334	117	1	however	however	ADV
gujaf-334	117	2	,	,	PUNCT
gujaf-334	117	3	contrary	contrary	ADJ
gujaf-334	117	4	opinions	opinion	NOUN
gujaf-334	117	5	suggest	suggest	VERB
gujaf-334	117	6	that	that	SCONJ
gujaf-334	117	7	certain	certain	ADJ
gujaf-334	117	8	implementation	implementation	NOUN
gujaf-334	117	9	issues	issue	NOUN
gujaf-334	117	10	that	that	PRON
gujaf-334	117	11	arise	arise	VERB
gujaf-334	117	12	when	when	SCONJ
gujaf-334	117	13	a	a	DET
gujaf-334	117	14	fair	fair	ADJ
gujaf-334	117	15	value	value	NOUN
gujaf-334	117	16	regime	regime	NOUN
gujaf-334	117	17	is	be	AUX
gujaf-334	117	18	adopted	adopt	VERB
gujaf-334	117	19	can	can	AUX
gujaf-334	117	20	make	make	VERB
gujaf-334	117	21	the	the	DET
gujaf-334	117	22	entity	entity	NOUN
gujaf-334	117	23	’s	’s	PART
gujaf-334	117	24	businesses	business	NOUN
gujaf-334	117	25	appear	appear	VERB
gujaf-334	117	26	more	more	ADV
gujaf-334	117	27	volatile	volatile	ADJ
gujaf-334	117	28	than	than	SCONJ
gujaf-334	117	29	they	they	PRON
gujaf-334	117	30	actually	actually	ADV
gujaf-334	117	31	are	be	AUX
gujaf-334	117	32	which	which	PRON
gujaf-334	117	33	essentially	essentially	ADV
gujaf-334	117	34	affect	affect	VERB
gujaf-334	117	35	the	the	DET
gujaf-334	117	36	stock	stock	NOUN
gujaf-334	117	37	prices	price	NOUN
gujaf-334	117	38	(	(	PUNCT
gujaf-334	117	39	goncharov	goncharov	PROPN
gujaf-334	117	40	,	,	PUNCT
gujaf-334	117	41	2015	2015	NUM
gujaf-334	117	42	)	)	PUNCT
gujaf-334	117	43	.	.	PUNCT
gujaf-334	118	1	this	this	DET
gujaf-334	118	2	subjectivity	subjectivity	NOUN
gujaf-334	118	3	and	and	CCONJ
gujaf-334	118	4	managerial	managerial	ADJ
gujaf-334	118	5	discretion	discretion	NOUN
gujaf-334	118	6	allowed	allow	VERB
gujaf-334	118	7	in	in	ADP
gujaf-334	118	8	fair	fair	ADJ
gujaf-334	118	9	value	value	NOUN
gujaf-334	118	10	estimates	estimate	NOUN
gujaf-334	118	11	can	can	AUX
gujaf-334	118	12	be	be	AUX
gujaf-334	118	13	exploited	exploit	VERB
gujaf-334	118	14	by	by	ADP
gujaf-334	118	15	managers	manager	NOUN
gujaf-334	118	16	to	to	PART
gujaf-334	118	17	pursue	pursue	VERB
gujaf-334	118	18	their	their	PRON
gujaf-334	118	19	interest	interest	NOUN
gujaf-334	118	20	against	against	ADP
gujaf-334	118	21	the	the	DET
gujaf-334	118	22	shareholder	shareholder	NOUN
gujaf-334	118	23	’s	’s	PART
gujaf-334	118	24	interest	interest	NOUN
gujaf-334	118	25	.	.	PUNCT
gujaf-334	119	1	this	this	PRON
gujaf-334	119	2	will	will	AUX
gujaf-334	119	3	consequently	consequently	ADV
gujaf-334	119	4	,	,	PUNCT
gujaf-334	119	5	lead	lead	VERB
gujaf-334	119	6	to	to	ADP
gujaf-334	119	7	lower	low	ADJ
gujaf-334	119	8	confidence	confidence	NOUN
gujaf-334	119	9	in	in	ADP
gujaf-334	119	10	the	the	DET
gujaf-334	119	11	stock	stock	NOUN
gujaf-334	119	12	market	market	NOUN
gujaf-334	119	13	thereby	thereby	ADV
gujaf-334	119	14	increasing	increase	VERB
gujaf-334	119	15	cost	cost	NOUN
gujaf-334	119	16	of	of	ADP
gujaf-334	119	17	capital	capital	NOUN
gujaf-334	119	18	.	.	PUNCT
gujaf-334	120	1	the	the	DET
gujaf-334	120	2	key	key	ADJ
gujaf-334	120	3	issue	issue	NOUN
gujaf-334	120	4	in	in	ADP
gujaf-334	120	5	the	the	DET
gujaf-334	120	6	fair	fair	ADJ
gujaf-334	120	7	value	value	NOUN
gujaf-334	120	8	debate	debate	NOUN
gujaf-334	120	9	is	be	AUX
gujaf-334	120	10	whether	whether	SCONJ
gujaf-334	120	11	fair	fair	ADJ
gujaf-334	120	12	value	value	NOUN
gujaf-334	120	13	accounting	accounting	NOUN
gujaf-334	120	14	is	be	AUX
gujaf-334	120	15	relevant	relevant	ADJ
gujaf-334	120	16	for	for	ADP
gujaf-334	120	17	investment	investment	NOUN
gujaf-334	120	18	decisions	decision	NOUN
gujaf-334	120	19	as	as	ADV
gujaf-334	120	20	well	well	ADV
gujaf-334	120	21	as	as	ADP
gujaf-334	120	22	market	market	NOUN
gujaf-334	120	23	reaction	reaction	NOUN
gujaf-334	120	24	to	to	ADP
gujaf-334	120	25	fair	fair	ADJ
gujaf-334	120	26	value	value	NOUN
gujaf-334	120	27	measurements	measurement	NOUN
gujaf-334	120	28	.	.	PUNCT
gujaf-334	121	1	fair	fair	ADJ
gujaf-334	121	2	value	value	NOUN
gujaf-334	121	3	accounting	accounting	NOUN
gujaf-334	121	4	proved	prove	VERB
gujaf-334	121	5	to	to	PART
gujaf-334	121	6	be	be	AUX
gujaf-334	121	7	more	more	ADV
gujaf-334	121	8	relevant	relevant	ADJ
gujaf-334	121	9	for	for	ADP
gujaf-334	121	10	economic	economic	ADJ
gujaf-334	121	11	decision	decision	NOUN
gujaf-334	121	12	because	because	SCONJ
gujaf-334	121	13	it	it	PRON
gujaf-334	121	14	increases	increase	VERB
gujaf-334	121	15	transparency	transparency	NOUN
gujaf-334	121	16	in	in	ADP
gujaf-334	121	17	financial	financial	ADJ
gujaf-334	121	18	reporting	reporting	NOUN
gujaf-334	121	19	and	and	CCONJ
gujaf-334	121	20	present	present	ADJ
gujaf-334	121	21	financial	financial	ADJ
gujaf-334	121	22	results	result	NOUN
gujaf-334	121	23	that	that	PRON
gujaf-334	121	24	are	be	AUX
gujaf-334	121	25	closely	closely	ADV
gujaf-334	121	26	aligned	align	VERB
gujaf-334	121	27	with	with	ADP
gujaf-334	121	28	underlying	underlying	ADJ
gujaf-334	121	29	economic	economic	ADJ
gujaf-334	121	30	realities	reality	NOUN
gujaf-334	121	31	(	(	PUNCT
gujaf-334	121	32	goncharov	goncharov	PROPN
gujaf-334	121	33	,	,	PUNCT
gujaf-334	121	34	2015	2015	NUM
gujaf-334	121	35	)	)	PUNCT
gujaf-334	121	36	.	.	PUNCT
gujaf-334	122	1	however	however	ADV
gujaf-334	122	2	,	,	PUNCT
gujaf-334	122	3	the	the	DET
gujaf-334	122	4	reliability	reliability	NOUN
gujaf-334	122	5	of	of	ADP
gujaf-334	122	6	its	its	PRON
gujaf-334	122	7	measurement	measurement	NOUN
gujaf-334	122	8	has	have	AUX
gujaf-334	122	9	always	always	ADV
gujaf-334	122	10	been	be	AUX
gujaf-334	122	11	a	a	DET
gujaf-334	122	12	contending	contend	VERB
gujaf-334	122	13	issue	issue	NOUN
gujaf-334	122	14	(	(	PUNCT
gujaf-334	122	15	bosch	bosch	PROPN
gujaf-334	122	16	,	,	PUNCT
gujaf-334	122	17	2012	2012	NUM
gujaf-334	122	18	)	)	PUNCT
gujaf-334	122	19	.	.	PUNCT
gujaf-334	123	1	in	in	ADP
gujaf-334	123	2	order	order	NOUN
gujaf-334	123	3	to	to	PART
gujaf-334	123	4	address	address	VERB
gujaf-334	123	5	the	the	DET
gujaf-334	123	6	concern	concern	NOUN
gujaf-334	123	7	related	relate	VERB
gujaf-334	123	8	to	to	ADP
gujaf-334	123	9	the	the	DET
gujaf-334	123	10	reliability	reliability	NOUN
gujaf-334	123	11	of	of	ADP
gujaf-334	123	12	fair	fair	ADJ
gujaf-334	123	13	value	value	NOUN
gujaf-334	123	14	measurement	measurement	NOUN
gujaf-334	123	15	,	,	PUNCT
gujaf-334	123	16	iasb	iasb	VERB
gujaf-334	123	17	issued	issue	VERB
gujaf-334	123	18	ifrs	ifrs	PROPN
gujaf-334	123	19	13	13	NUM
gujaf-334	123	20	which	which	PRON
gujaf-334	123	21	set	set	VERB
gujaf-334	123	22	out	out	ADP
gujaf-334	123	23	a	a	DET
gujaf-334	123	24	single	single	ADJ
gujaf-334	123	25	framework	framework	NOUN
gujaf-334	123	26	for	for	ADP
gujaf-334	123	27	measuring	measure	VERB
gujaf-334	123	28	fair	fair	ADJ
gujaf-334	123	29	value	value	NOUN
gujaf-334	123	30	and	and	CCONJ
gujaf-334	123	31	specifies	specify	VERB
gujaf-334	123	32	the	the	DET
gujaf-334	123	33	disclosure	disclosure	NOUN
gujaf-334	123	34	about	about	ADP
gujaf-334	123	35	fair	fair	ADJ
gujaf-334	123	36	value	value	NOUN
gujaf-334	123	37	measurement	measurement	NOUN
gujaf-334	123	38	.	.	PUNCT
gujaf-334	124	1	the	the	DET
gujaf-334	124	2	new	new	ADJ
gujaf-334	124	3	framework	framework	NOUN
gujaf-334	124	4	for	for	ADP
gujaf-334	124	5	fair	fair	ADJ
gujaf-334	124	6	value	value	NOUN
gujaf-334	124	7	measurement	measurement	NOUN
gujaf-334	124	8	plays	play	VERB
gujaf-334	124	9	a	a	DET
gujaf-334	124	10	greater	great	ADJ
gujaf-334	124	11	role	role	NOUN
gujaf-334	124	12	which	which	PRON
gujaf-334	124	13	ultimately	ultimately	ADV
gujaf-334	124	14	encourages	encourage	VERB
gujaf-334	124	15	existing	exist	VERB
gujaf-334	124	16	stockholders	stockholder	NOUN
gujaf-334	124	17	,	,	PUNCT
gujaf-334	124	18	potential	potential	ADJ
gujaf-334	124	19	investors	investor	NOUN
gujaf-334	124	20	and	and	CCONJ
gujaf-334	124	21	other	other	ADJ
gujaf-334	124	22	stakeholders	stakeholder	NOUN
gujaf-334	124	23	because	because	SCONJ
gujaf-334	124	24	it	it	PRON
gujaf-334	124	25	explains	explain	VERB
gujaf-334	124	26	which	which	DET
gujaf-334	124	27	kind	kind	NOUN
gujaf-334	124	28	of	of	ADP
gujaf-334	124	29	input	input	NOUN
gujaf-334	124	30	,	,	PUNCT
gujaf-334	124	31	assumptions	assumption	NOUN
gujaf-334	124	32	and	and	CCONJ
gujaf-334	124	33	technical	technical	ADJ
gujaf-334	124	34	methods	method	NOUN
gujaf-334	124	35	were	be	AUX
gujaf-334	124	36	used	use	VERB
gujaf-334	124	37	in	in	ADP
gujaf-334	124	38	the	the	DET
gujaf-334	124	39	estimation	estimation	NOUN
gujaf-334	124	40	process	process	NOUN
gujaf-334	124	41	.	.	PUNCT
gujaf-334	125	1	in	in	ADP
gujaf-334	125	2	line	line	NOUN
gujaf-334	125	3	with	with	ADP
gujaf-334	125	4	ifrs	ifrs	PROPN
gujaf-334	125	5	13	13	NUM
gujaf-334	125	6	,	,	PUNCT
gujaf-334	125	7	companies	company	NOUN
gujaf-334	125	8	are	be	AUX
gujaf-334	125	9	required	require	VERB
gujaf-334	125	10	to	to	PART
gujaf-334	125	11	disclose	disclose	VERB
gujaf-334	125	12	the	the	DET
gujaf-334	125	13	inputs	input	NOUN
gujaf-334	125	14	used	use	VERB
gujaf-334	125	15	in	in	ADP
gujaf-334	125	16	measuring	measure	VERB
gujaf-334	125	17	the	the	DET
gujaf-334	125	18	fair	fair	ADJ
gujaf-334	125	19	value	value	NOUN
gujaf-334	125	20	of	of	ADP
gujaf-334	125	21	financial	financial	ADJ
gujaf-334	125	22	instruments	instrument	NOUN
gujaf-334	125	23	.	.	PUNCT
gujaf-334	126	1	in	in	ADP
gujaf-334	126	2	order	order	NOUN
gujaf-334	126	3	to	to	PART
gujaf-334	126	4	achieve	achieve	VERB
gujaf-334	126	5	this	this	PRON
gujaf-334	126	6	,	,	PUNCT
gujaf-334	126	7	the	the	DET
gujaf-334	126	8	standard	standard	NOUN
gujaf-334	126	9	defines	define	VERB
gujaf-334	126	10	three	three	NUM
gujaf-334	126	11	levels	level	NOUN
gujaf-334	126	12	measurement	measurement	NOUN
gujaf-334	126	13	hierarchies	hierarchy	NOUN
gujaf-334	126	14	.	.	PUNCT
gujaf-334	127	1	the	the	DET
gujaf-334	127	2	levels	level	NOUN
gujaf-334	127	3	of	of	ADP
gujaf-334	127	4	this	this	DET
gujaf-334	127	5	fair	fair	ADJ
gujaf-334	127	6	value	value	NOUN
gujaf-334	127	7	hierarchy	hierarchy	NOUN
gujaf-334	127	8	are	be	AUX
gujaf-334	127	9	based	base	VERB
gujaf-334	127	10	on	on	ADP
gujaf-334	127	11	the	the	DET
gujaf-334	127	12	quality	quality	NOUN
gujaf-334	127	13	of	of	ADP
gujaf-334	127	14	the	the	DET
gujaf-334	127	15	input	input	NOUN
gujaf-334	127	16	factors	factor	NOUN
gujaf-334	127	17	used	use	VERB
gujaf-334	127	18	in	in	ADP
gujaf-334	127	19	the	the	DET
gujaf-334	127	20	measurement	measurement	NOUN
gujaf-334	127	21	process	process	NOUN
gujaf-334	127	22	and	and	CCONJ
gujaf-334	127	23	these	these	DET
gujaf-334	127	24	levels	level	NOUN
gujaf-334	127	25	of	of	ADP
gujaf-334	127	26	measurements	measurement	NOUN
gujaf-334	127	27	are	be	AUX
gujaf-334	127	28	categorized	categorize	VERB
gujaf-334	127	29	as	as	ADP
gujaf-334	127	30	level	level	NOUN
gujaf-334	127	31	one	one	NUM
gujaf-334	127	32	,	,	PUNCT
gujaf-334	127	33	level	level	NOUN
gujaf-334	127	34	two	two	NUM
gujaf-334	127	35	and	and	CCONJ
gujaf-334	127	36	level	level	NOUN
gujaf-334	127	37	three	three	NUM
gujaf-334	127	38	fair	fair	ADJ
gujaf-334	127	39	value	value	NOUN
gujaf-334	127	40	hierarchies	hierarchy	NOUN
gujaf-334	127	41	.	.	PUNCT
gujaf-334	128	1	much	much	ADJ
gujaf-334	128	2	emphasis	emphasis	NOUN
gujaf-334	128	3	and	and	CCONJ
gujaf-334	128	4	consideration	consideration	NOUN
gujaf-334	128	5	is	be	AUX
gujaf-334	128	6	given	give	VERB
gujaf-334	128	7	to	to	PART
gujaf-334	128	8	level	level	VERB
gujaf-334	128	9	one	one	NUM
gujaf-334	128	10	fair	fair	ADJ
gujaf-334	128	11	value	value	NOUN
gujaf-334	128	12	measurement	measurement	NOUN
gujaf-334	128	13	hierarchy	hierarchy	NOUN
gujaf-334	128	14	in	in	ADP
gujaf-334	128	15	respect	respect	NOUN
gujaf-334	128	16	of	of	ADP
gujaf-334	128	17	quoted	quote	VERB
gujaf-334	128	18	prices	price	NOUN
gujaf-334	128	19	in	in	ADP
gujaf-334	128	20	active	active	ADJ
gujaf-334	128	21	markets	market	NOUN
gujaf-334	128	22	(	(	PUNCT
gujaf-334	128	23	market	market	NOUN
gujaf-334	128	24	based	base	VERB
gujaf-334	128	25	prices	price	NOUN
gujaf-334	128	26	)	)	PUNCT
gujaf-334	128	27	.	.	PUNCT
gujaf-334	129	1	level	level	NOUN
gujaf-334	129	2	two	two	NUM
gujaf-334	129	3	involves	involve	VERB
gujaf-334	129	4	some	some	DET
gujaf-334	129	5	adjustments	adjustment	NOUN
gujaf-334	129	6	on	on	ADP
gujaf-334	129	7	market	market	NOUN
gujaf-334	129	8	prices	price	NOUN
gujaf-334	129	9	from	from	ADP
gujaf-334	129	10	quoted	quote	VERB
gujaf-334	129	11	prices	price	NOUN
gujaf-334	129	12	of	of	ADP
gujaf-334	129	13	comparable	comparable	ADJ
gujaf-334	129	14	items	item	NOUN
gujaf-334	129	15	in	in	ADP
gujaf-334	129	16	active	active	ADJ
gujaf-334	129	17	markets	market	NOUN
gujaf-334	129	18	,	,	PUNCT
gujaf-334	129	19	identical	identical	ADJ
gujaf-334	129	20	items	item	NOUN
gujaf-334	129	21	in	in	ADP
gujaf-334	129	22	inactive	inactive	ADJ
gujaf-334	129	23	markets	market	NOUN
gujaf-334	129	24	or	or	CCONJ
gujaf-334	129	25	other	other	ADJ
gujaf-334	129	26	market	market	NOUN
gujaf-334	129	27	-	-	PUNCT
gujaf-334	129	28	related	relate	VERB
gujaf-334	129	29	information	information	NOUN
gujaf-334	129	30	.	.	PUNCT
gujaf-334	130	1	while	while	SCONJ
gujaf-334	130	2	level	level	NOUN
gujaf-334	130	3	three	three	NUM
gujaf-334	130	4	involves	involve	VERB
gujaf-334	130	5	the	the	DET
gujaf-334	130	6	use	use	NOUN
gujaf-334	130	7	of	of	ADP
gujaf-334	130	8	unobservable	unobservable	ADJ
gujaf-334	130	9	(	(	PUNCT
gujaf-334	130	10	firm	firm	NOUN
gujaf-334	130	11	generated	generate	VERB
gujaf-334	130	12	)	)	PUNCT
gujaf-334	130	13	prices	price	NOUN
gujaf-334	130	14	in	in	ADP
gujaf-334	130	15	fair	fair	ADJ
gujaf-334	130	16	value	value	NOUN
gujaf-334	130	17	measurements	measurement	NOUN
gujaf-334	130	18	.	.	PUNCT
gujaf-334	131	1	thus	thus	ADV
gujaf-334	131	2	,	,	PUNCT
gujaf-334	131	3	the	the	DET
gujaf-334	131	4	reliability	reliability	NOUN
gujaf-334	131	5	of	of	ADP
gujaf-334	131	6	fair	fair	ADJ
gujaf-334	131	7	value	value	NOUN
gujaf-334	131	8	measurement	measurement	NOUN
gujaf-334	131	9	is	be	AUX
gujaf-334	131	10	expected	expect	VERB
gujaf-334	131	11	to	to	PART
gujaf-334	131	12	decrease	decrease	VERB
gujaf-334	131	13	in	in	ADP
gujaf-334	131	14	the	the	DET
gujaf-334	131	15	absence	absence	NOUN
gujaf-334	131	16	of	of	ADP
gujaf-334	131	17	observable	observable	ADJ
gujaf-334	131	18	market	market	NOUN
gujaf-334	131	19	information	information	NOUN
gujaf-334	131	20	.	.	PUNCT
gujaf-334	132	1	more	more	ADV
gujaf-334	132	2	specifically	specifically	ADV
gujaf-334	132	3	,	,	PUNCT
gujaf-334	132	4	financial	financial	ADJ
gujaf-334	132	5	assets	asset	NOUN
gujaf-334	132	6	and	and	CCONJ
gujaf-334	132	7	liabilities	liability	NOUN
gujaf-334	132	8	can	can	AUX
gujaf-334	132	9	be	be	AUX
gujaf-334	132	10	categorized	categorize	VERB
gujaf-334	132	11	as	as	ADP
gujaf-334	132	12	level	level	NOUN
gujaf-334	132	13	1	1	NUM
gujaf-334	132	14	,	,	PUNCT
gujaf-334	132	15	level	level	NOUN
gujaf-334	132	16	2	2	NUM
gujaf-334	132	17	or	or	CCONJ
gujaf-334	132	18	level	level	NOUN
gujaf-334	132	19	3	3	NUM
gujaf-334	132	20	depending	depend	VERB
gujaf-334	132	21	on	on	ADP
gujaf-334	132	22	how	how	SCONJ
gujaf-334	132	23	tradable	tradable	ADJ
gujaf-334	132	24	and	and	CCONJ
gujaf-334	132	25	liquid	liquid	ADJ
gujaf-334	132	26	the	the	DET
gujaf-334	132	27	instruments	instrument	NOUN
gujaf-334	132	28	are	be	AUX
gujaf-334	132	29	.	.	PUNCT
gujaf-334	133	1	for	for	ADP
gujaf-334	133	2	instance	instance	NOUN
gujaf-334	133	3	,	,	PUNCT
gujaf-334	133	4	quoted	quote	VERB
gujaf-334	133	5	stock	stock	NOUN
gujaf-334	133	6	can	can	AUX
gujaf-334	133	7	be	be	AUX
gujaf-334	133	8	gusau	gusau	ADJ
gujaf-334	133	9	journal	journal	NOUN
gujaf-334	133	10	of	of	ADP
gujaf-334	133	11	accounting	accounting	NOUN
gujaf-334	133	12	and	and	CCONJ
gujaf-334	133	13	finance	finance	NOUN
gujaf-334	133	14	,	,	PUNCT
gujaf-334	133	15	vol	vol	NOUN
gujaf-334	133	16	.	.	PROPN
gujaf-334	133	17	5	5	NUM
gujaf-334	133	18	,	,	PUNCT
gujaf-334	133	19	issue	issue	NOUN
gujaf-334	133	20	2	2	NUM
gujaf-334	133	21	,	,	PUNCT
gujaf-334	133	22	october	october	PROPN
gujaf-334	133	23	,	,	PUNCT
gujaf-334	133	24	2024	2024	NUM
gujaf-334	133	25	174	174	NUM
gujaf-334	133	26	categorized	categorize	VERB
gujaf-334	133	27	as	as	ADP
gujaf-334	133	28	level	level	NOUN
gujaf-334	133	29	1	1	NUM
gujaf-334	133	30	assets	asset	NOUN
gujaf-334	133	31	provided	provide	VERB
gujaf-334	133	32	that	that	SCONJ
gujaf-334	133	33	they	they	PRON
gujaf-334	133	34	are	be	AUX
gujaf-334	133	35	traded	trade	VERB
gujaf-334	133	36	in	in	ADP
gujaf-334	133	37	an	an	DET
gujaf-334	133	38	active	active	ADJ
gujaf-334	133	39	market	market	NOUN
gujaf-334	133	40	.	.	PUNCT
gujaf-334	134	1	however	however	ADV
gujaf-334	134	2	,	,	PUNCT
gujaf-334	134	3	the	the	DET
gujaf-334	134	4	assets	asset	NOUN
gujaf-334	134	5	should	should	AUX
gujaf-334	134	6	be	be	AUX
gujaf-334	134	7	classified	classify	VERB
gujaf-334	134	8	as	as	ADP
gujaf-334	134	9	level	level	NOUN
gujaf-334	134	10	2	2	NUM
gujaf-334	134	11	asset	asset	NOUN
gujaf-334	134	12	if	if	SCONJ
gujaf-334	134	13	the	the	DET
gujaf-334	134	14	stock	stock	NOUN
gujaf-334	134	15	is	be	AUX
gujaf-334	134	16	quoted	quote	VERB
gujaf-334	134	17	on	on	ADP
gujaf-334	134	18	a	a	DET
gujaf-334	134	19	small	small	ADJ
gujaf-334	134	20	non	non	ADJ
gujaf-334	134	21	-	-	ADJ
gujaf-334	134	22	active	active	ADJ
gujaf-334	134	23	market	market	NOUN
gujaf-334	134	24	.	.	PUNCT
gujaf-334	135	1	lastly	lastly	ADV
gujaf-334	135	2	,	,	PUNCT
gujaf-334	135	3	non	non	ADJ
gujaf-334	135	4	-	-	ADJ
gujaf-334	135	5	quoted	quote	VERB
gujaf-334	135	6	stocks	stock	NOUN
gujaf-334	135	7	should	should	AUX
gujaf-334	135	8	be	be	AUX
gujaf-334	135	9	classified	classify	VERB
gujaf-334	135	10	as	as	ADP
gujaf-334	135	11	level	level	NOUN
gujaf-334	135	12	3	3	NUM
gujaf-334	135	13	assets	asset	NOUN
gujaf-334	135	14	,	,	PUNCT
gujaf-334	135	15	given	give	VERB
gujaf-334	135	16	that	that	SCONJ
gujaf-334	135	17	there	there	PRON
gujaf-334	135	18	are	be	VERB
gujaf-334	135	19	no	no	DET
gujaf-334	135	20	similar	similar	ADJ
gujaf-334	135	21	stocks	stock	NOUN
gujaf-334	135	22	traded	trade	VERB
gujaf-334	135	23	on	on	ADP
gujaf-334	135	24	an	an	DET
gujaf-334	135	25	active	active	ADJ
gujaf-334	135	26	market	market	NOUN
gujaf-334	135	27	.	.	PUNCT
gujaf-334	136	1	thus	thus	ADV
gujaf-334	136	2	,	,	PUNCT
gujaf-334	136	3	in	in	ADP
gujaf-334	136	4	order	order	NOUN
gujaf-334	136	5	to	to	PART
gujaf-334	136	6	ensure	ensure	VERB
gujaf-334	136	7	more	more	ADJ
gujaf-334	136	8	reliability	reliability	NOUN
gujaf-334	136	9	in	in	ADP
gujaf-334	136	10	fair	fair	ADJ
gujaf-334	136	11	value	value	NOUN
gujaf-334	136	12	measurement	measurement	NOUN
gujaf-334	136	13	,	,	PUNCT
gujaf-334	136	14	ifrs	ifrs	PROPN
gujaf-334	136	15	13	13	NUM
gujaf-334	136	16	requires	require	VERB
gujaf-334	136	17	the	the	DET
gujaf-334	136	18	maximum	maximum	ADJ
gujaf-334	136	19	use	use	NOUN
gujaf-334	136	20	of	of	ADP
gujaf-334	136	21	level	level	NOUN
gujaf-334	136	22	1	1	NUM
gujaf-334	136	23	(	(	PUNCT
gujaf-334	136	24	quoted	quote	VERB
gujaf-334	136	25	prices	price	NOUN
gujaf-334	136	26	)	)	PUNCT
gujaf-334	136	27	while	while	SCONJ
gujaf-334	136	28	minimizing	minimize	VERB
gujaf-334	136	29	unobservable	unobservable	ADJ
gujaf-334	136	30	inputs	input	NOUN
gujaf-334	136	31	to	to	ADP
gujaf-334	136	32	conditions	condition	NOUN
gujaf-334	136	33	where	where	SCONJ
gujaf-334	136	34	active	active	ADJ
gujaf-334	136	35	market	market	NOUN
gujaf-334	136	36	information	information	NOUN
gujaf-334	136	37	is	be	AUX
gujaf-334	136	38	not	not	PART
gujaf-334	136	39	reasonably	reasonably	ADV
gujaf-334	136	40	available	available	ADJ
gujaf-334	136	41	,	,	PUNCT
gujaf-334	136	42	(	(	PUNCT
gujaf-334	136	43	iasb	iasb	ADJ
gujaf-334	136	44	,	,	PUNCT
gujaf-334	136	45	2012	2012	NUM
gujaf-334	136	46	)	)	PUNCT
gujaf-334	136	47	.	.	PUNCT
gujaf-334	137	1	several	several	ADJ
gujaf-334	137	2	arguments	argument	NOUN
gujaf-334	137	3	have	have	AUX
gujaf-334	137	4	been	be	AUX
gujaf-334	137	5	canvassed	canvass	VERB
gujaf-334	137	6	by	by	ADP
gujaf-334	137	7	both	both	DET
gujaf-334	137	8	standards	standard	NOUN
gujaf-334	137	9	setters	setter	NOUN
gujaf-334	137	10	and	and	CCONJ
gujaf-334	137	11	academics	academic	NOUN
gujaf-334	137	12	to	to	ADP
gujaf-334	137	13	the	the	DET
gujaf-334	137	14	fact	fact	NOUN
gujaf-334	137	15	that	that	SCONJ
gujaf-334	137	16	fair	fair	ADJ
gujaf-334	137	17	value	value	NOUN
gujaf-334	137	18	accounting	accounting	NOUN
gujaf-334	137	19	provides	provide	VERB
gujaf-334	137	20	the	the	DET
gujaf-334	137	21	most	most	ADV
gujaf-334	137	22	relevant	relevant	ADJ
gujaf-334	137	23	information	information	NOUN
gujaf-334	137	24	for	for	ADP
gujaf-334	137	25	investors	investor	NOUN
gujaf-334	137	26	(	(	PUNCT
gujaf-334	137	27	barth	barth	NOUN
gujaf-334	137	28	,	,	PUNCT
gujaf-334	137	29	beaver	beaver	PROPN
gujaf-334	137	30	,	,	PUNCT
gujaf-334	137	31	&	&	CCONJ
gujaf-334	137	32	landsman	landsman	NOUN
gujaf-334	137	33	,	,	PUNCT
gujaf-334	137	34	2001	2001	NUM
gujaf-334	137	35	;	;	PUNCT
gujaf-334	137	36	iasb	iasb	NOUN
gujaf-334	137	37	,	,	PUNCT
gujaf-334	137	38	2012	2012	NUM
gujaf-334	137	39	;	;	PUNCT
gujaf-334	137	40	goncharov	goncharov	PROPN
gujaf-334	137	41	2015;).therefore	2015;).therefore	PROPN
gujaf-334	137	42	,	,	PUNCT
gujaf-334	137	43	fair	fair	ADJ
gujaf-334	137	44	value	value	NOUN
gujaf-334	137	45	accounting	accounting	NOUN
gujaf-334	137	46	is	be	AUX
gujaf-334	137	47	expected	expect	VERB
gujaf-334	137	48	to	to	PART
gujaf-334	137	49	lead	lead	VERB
gujaf-334	137	50	to	to	ADP
gujaf-334	137	51	financial	financial	ADJ
gujaf-334	137	52	reporting	reporting	NOUN
gujaf-334	137	53	that	that	PRON
gujaf-334	137	54	is	be	AUX
gujaf-334	137	55	of	of	ADP
gujaf-334	137	56	high	high	ADJ
gujaf-334	137	57	quality	quality	NOUN
gujaf-334	137	58	and	and	CCONJ
gujaf-334	137	59	more	more	ADV
gujaf-334	137	60	relevant	relevant	ADJ
gujaf-334	137	61	for	for	ADP
gujaf-334	137	62	business	business	NOUN
gujaf-334	137	63	and	and	CCONJ
gujaf-334	137	64	economic	economic	ADJ
gujaf-334	137	65	decisions	decision	NOUN
gujaf-334	137	66	.	.	PUNCT
gujaf-334	138	1	however	however	ADV
gujaf-334	138	2	,	,	PUNCT
gujaf-334	138	3	discretion	discretion	NOUN
gujaf-334	138	4	allowed	allow	VERB
gujaf-334	138	5	under	under	ADP
gujaf-334	138	6	fair	fair	ADJ
gujaf-334	138	7	value	value	NOUN
gujaf-334	138	8	accounting	accounting	NOUN
gujaf-334	138	9	can	can	AUX
gujaf-334	138	10	be	be	AUX
gujaf-334	138	11	abused	abuse	VERB
gujaf-334	138	12	by	by	ADP
gujaf-334	138	13	the	the	DET
gujaf-334	138	14	managers	manager	NOUN
gujaf-334	138	15	(	(	PUNCT
gujaf-334	138	16	especially	especially	ADV
gujaf-334	138	17	when	when	SCONJ
gujaf-334	138	18	valuation	valuation	NOUN
gujaf-334	138	19	techniques	technique	NOUN
gujaf-334	138	20	are	be	AUX
gujaf-334	138	21	used	use	VERB
gujaf-334	138	22	)	)	PUNCT
gujaf-334	138	23	in	in	ADP
gujaf-334	138	24	order	order	NOUN
gujaf-334	138	25	to	to	PART
gujaf-334	138	26	increase	increase	VERB
gujaf-334	138	27	their	their	PRON
gujaf-334	138	28	wealth	wealth	NOUN
gujaf-334	138	29	against	against	ADP
gujaf-334	138	30	the	the	DET
gujaf-334	138	31	general	general	ADJ
gujaf-334	138	32	interest	interest	NOUN
gujaf-334	138	33	of	of	ADP
gujaf-334	138	34	the	the	DET
gujaf-334	138	35	shareholders	shareholder	NOUN
gujaf-334	138	36	.	.	PUNCT
gujaf-334	139	1	managers	manager	NOUN
gujaf-334	139	2	can	can	AUX
gujaf-334	139	3	use	use	VERB
gujaf-334	139	4	fair	fair	ADJ
gujaf-334	139	5	value	value	NOUN
gujaf-334	139	6	accounting	account	VERB
gujaf-334	139	7	to	to	PART
gujaf-334	139	8	overestimate	overestimate	VERB
gujaf-334	139	9	or	or	CCONJ
gujaf-334	139	10	underestimate	underestimate	VERB
gujaf-334	139	11	the	the	DET
gujaf-334	139	12	value	value	NOUN
gujaf-334	139	13	of	of	ADP
gujaf-334	139	14	financial	financial	ADJ
gujaf-334	139	15	assets	asset	NOUN
gujaf-334	139	16	and	and	CCONJ
gujaf-334	139	17	liabilities	liability	NOUN
gujaf-334	139	18	,	,	PUNCT
gujaf-334	139	19	depending	depend	VERB
gujaf-334	139	20	on	on	ADP
gujaf-334	139	21	what	what	PRON
gujaf-334	139	22	they	they	PRON
gujaf-334	139	23	set	set	VERB
gujaf-334	139	24	out	out	ADP
gujaf-334	139	25	to	to	PART
gujaf-334	139	26	achieve	achieve	VERB
gujaf-334	139	27	(	(	PUNCT
gujaf-334	139	28	siekkinen	siekkinen	NOUN
gujaf-334	139	29	,	,	PUNCT
gujaf-334	139	30	2016	2016	NUM
gujaf-334	139	31	)	)	PUNCT
gujaf-334	139	32	.	.	PUNCT
gujaf-334	140	1	the	the	DET
gujaf-334	140	2	use	use	NOUN
gujaf-334	140	3	of	of	ADP
gujaf-334	140	4	valuation	valuation	NOUN
gujaf-334	140	5	models	model	NOUN
gujaf-334	140	6	or	or	CCONJ
gujaf-334	140	7	comparable	comparable	ADJ
gujaf-334	140	8	prices	price	NOUN
gujaf-334	140	9	requires	require	VERB
gujaf-334	140	10	judgments	judgment	NOUN
gujaf-334	140	11	.	.	PUNCT
gujaf-334	141	1	such	such	ADJ
gujaf-334	141	2	valuations	valuation	NOUN
gujaf-334	141	3	can	can	AUX
gujaf-334	141	4	lead	lead	VERB
gujaf-334	141	5	to	to	ADP
gujaf-334	141	6	the	the	DET
gujaf-334	141	7	inclusion	inclusion	NOUN
gujaf-334	141	8	of	of	ADP
gujaf-334	141	9	incorrectly	incorrectly	ADV
gujaf-334	141	10	estimated	estimate	VERB
gujaf-334	141	11	gains	gain	NOUN
gujaf-334	141	12	and	and	CCONJ
gujaf-334	141	13	losses	loss	NOUN
gujaf-334	141	14	into	into	ADP
gujaf-334	141	15	income	income	NOUN
gujaf-334	141	16	.	.	PUNCT
gujaf-334	142	1	landsman	landsman	NOUN
gujaf-334	142	2	(	(	PUNCT
gujaf-334	142	3	2007	2007	NUM
gujaf-334	142	4	)	)	PUNCT
gujaf-334	142	5	corroborated	corroborate	VERB
gujaf-334	142	6	the	the	DET
gujaf-334	142	7	view	view	NOUN
gujaf-334	142	8	that	that	SCONJ
gujaf-334	142	9	the	the	DET
gujaf-334	142	10	use	use	NOUN
gujaf-334	142	11	of	of	ADP
gujaf-334	142	12	valuation	valuation	NOUN
gujaf-334	142	13	models	model	NOUN
gujaf-334	142	14	and	and	CCONJ
gujaf-334	142	15	unobservable	unobservable	ADJ
gujaf-334	142	16	inputs	input	NOUN
gujaf-334	142	17	in	in	ADP
gujaf-334	142	18	estimating	estimate	VERB
gujaf-334	142	19	fair	fair	ADJ
gujaf-334	142	20	values	value	NOUN
gujaf-334	142	21	can	can	AUX
gujaf-334	142	22	lead	lead	VERB
gujaf-334	142	23	to	to	ADP
gujaf-334	142	24	biased	biased	ADJ
gujaf-334	142	25	income	income	NOUN
gujaf-334	142	26	.	.	PUNCT
gujaf-334	143	1	therefore	therefore	ADV
gujaf-334	143	2	,	,	PUNCT
gujaf-334	143	3	it	it	PRON
gujaf-334	143	4	can	can	AUX
gujaf-334	143	5	be	be	AUX
gujaf-334	143	6	argued	argue	VERB
gujaf-334	143	7	that	that	SCONJ
gujaf-334	143	8	increased	increase	VERB
gujaf-334	143	9	usage	usage	NOUN
gujaf-334	143	10	of	of	ADP
gujaf-334	143	11	valuation	valuation	NOUN
gujaf-334	143	12	model	model	NOUN
gujaf-334	143	13	,	,	PUNCT
gujaf-334	143	14	especially	especially	ADV
gujaf-334	143	15	level	level	NOUN
gujaf-334	143	16	three	three	NUM
gujaf-334	143	17	fair	fair	ADJ
gujaf-334	143	18	value	value	NOUN
gujaf-334	143	19	measurement	measurement	NOUN
gujaf-334	143	20	hierarchy	hierarchy	NOUN
gujaf-334	143	21	,	,	PUNCT
gujaf-334	143	22	has	have	VERB
gujaf-334	143	23	a	a	DET
gujaf-334	143	24	tendency	tendency	NOUN
gujaf-334	143	25	of	of	ADP
gujaf-334	143	26	increasing	increase	VERB
gujaf-334	143	27	agency	agency	NOUN
gujaf-334	143	28	cost	cost	NOUN
gujaf-334	143	29	related	relate	VERB
gujaf-334	143	30	to	to	ADP
gujaf-334	143	31	information	information	NOUN
gujaf-334	143	32	asymmetry	asymmetry	NOUN
gujaf-334	143	33	.	.	PUNCT
gujaf-334	144	1	the	the	DET
gujaf-334	144	2	potential	potential	ADJ
gujaf-334	144	3	conflict	conflict	NOUN
gujaf-334	144	4	of	of	ADP
gujaf-334	144	5	interest	interest	NOUN
gujaf-334	144	6	between	between	ADP
gujaf-334	144	7	managers	manager	NOUN
gujaf-334	144	8	and	and	CCONJ
gujaf-334	144	9	shareholders	shareholder	NOUN
gujaf-334	144	10	is	be	AUX
gujaf-334	144	11	one	one	NUM
gujaf-334	144	12	of	of	ADP
gujaf-334	144	13	many	many	ADJ
gujaf-334	144	14	agency	agency	NOUN
gujaf-334	144	15	situations	situation	NOUN
gujaf-334	144	16	that	that	PRON
gujaf-334	144	17	instigate	instigate	VERB
gujaf-334	144	18	agency	agency	NOUN
gujaf-334	144	19	cost	cost	NOUN
gujaf-334	144	20	.	.	PUNCT
gujaf-334	145	1	it	it	PRON
gujaf-334	145	2	is	be	AUX
gujaf-334	145	3	obviously	obviously	ADV
gujaf-334	145	4	a	a	DET
gujaf-334	145	5	fundamental	fundamental	ADJ
gujaf-334	145	6	fact	fact	NOUN
gujaf-334	145	7	that	that	SCONJ
gujaf-334	145	8	accounting	accounting	NOUN
gujaf-334	145	9	standards	standard	NOUN
gujaf-334	145	10	alone	alone	ADV
gujaf-334	145	11	are	be	AUX
gujaf-334	145	12	not	not	PART
gujaf-334	145	13	sufficient	sufficient	ADJ
gujaf-334	145	14	in	in	ADP
gujaf-334	145	15	reducing	reduce	VERB
gujaf-334	145	16	agency	agency	NOUN
gujaf-334	145	17	cost	cost	NOUN
gujaf-334	145	18	related	relate	VERB
gujaf-334	145	19	to	to	ADP
gujaf-334	145	20	information	information	NOUN
gujaf-334	145	21	asymmetry	asymmetry	NOUN
gujaf-334	145	22	between	between	ADP
gujaf-334	145	23	the	the	DET
gujaf-334	145	24	management	management	NOUN
gujaf-334	145	25	and	and	CCONJ
gujaf-334	145	26	investors	investor	NOUN
gujaf-334	145	27	.	.	PUNCT
gujaf-334	146	1	this	this	PRON
gujaf-334	146	2	is	be	AUX
gujaf-334	146	3	because	because	SCONJ
gujaf-334	146	4	principle	principle	NOUN
gujaf-334	146	5	-	-	PUNCT
gujaf-334	146	6	based	base	VERB
gujaf-334	146	7	accounting	accounting	NOUN
gujaf-334	146	8	standards	standard	NOUN
gujaf-334	146	9	give	give	VERB
gujaf-334	146	10	room	room	NOUN
gujaf-334	146	11	for	for	ADP
gujaf-334	146	12	management	management	NOUN
gujaf-334	146	13	discretion	discretion	NOUN
gujaf-334	146	14	in	in	ADP
gujaf-334	146	15	the	the	DET
gujaf-334	146	16	estimation	estimation	NOUN
gujaf-334	146	17	process	process	NOUN
gujaf-334	146	18	(	(	PUNCT
gujaf-334	146	19	song	song	NOUN
gujaf-334	146	20	et	et	PROPN
gujaf-334	146	21	al	al	PROPN
gujaf-334	146	22	,	,	PUNCT
gujaf-334	146	23	2010	2010	NUM
gujaf-334	146	24	)	)	PUNCT
gujaf-334	146	25	.	.	PUNCT
gujaf-334	147	1	however	however	ADV
gujaf-334	147	2	,	,	PUNCT
gujaf-334	147	3	this	this	DET
gujaf-334	147	4	managerial	managerial	ADJ
gujaf-334	147	5	incentive	incentive	NOUN
gujaf-334	147	6	to	to	PART
gujaf-334	147	7	opportunistically	opportunistically	ADV
gujaf-334	147	8	manipulate	manipulate	VERB
gujaf-334	147	9	the	the	DET
gujaf-334	147	10	information	information	NOUN
gujaf-334	147	11	content	content	NOUN
gujaf-334	147	12	of	of	ADP
gujaf-334	147	13	financial	financial	ADJ
gujaf-334	147	14	statements	statement	NOUN
gujaf-334	147	15	can	can	AUX
gujaf-334	147	16	be	be	AUX
gujaf-334	147	17	reduced	reduce	VERB
gujaf-334	147	18	through	through	ADP
gujaf-334	147	19	strong	strong	ADJ
gujaf-334	147	20	external	external	ADJ
gujaf-334	147	21	mechanisms	mechanism	NOUN
gujaf-334	147	22	such	such	ADJ
gujaf-334	147	23	as	as	ADP
gujaf-334	147	24	higher	high	ADJ
gujaf-334	147	25	external	external	ADJ
gujaf-334	147	26	audit	audit	NOUN
gujaf-334	147	27	quality	quality	NOUN
gujaf-334	147	28	(	(	PUNCT
gujaf-334	147	29	song	song	NOUN
gujaf-334	147	30	et	et	PROPN
gujaf-334	147	31	al	al	PROPN
gujaf-334	147	32	.	.	PROPN
gujaf-334	147	33	,	,	PUNCT
gujaf-334	147	34	2010	2010	NUM
gujaf-334	147	35	;	;	PUNCT
gujaf-334	147	36	defond	defond	PROPN
gujaf-334	147	37	&	&	CCONJ
gujaf-334	147	38	zhang	zhang	PROPN
gujaf-334	147	39	,	,	PUNCT
gujaf-334	147	40	2014	2014	NUM
gujaf-334	147	41	)	)	PUNCT
gujaf-334	147	42	.	.	PUNCT
gujaf-334	148	1	therefore	therefore	ADV
gujaf-334	148	2	,	,	PUNCT
gujaf-334	148	3	to	to	PART
gujaf-334	148	4	minimize	minimize	VERB
gujaf-334	148	5	the	the	DET
gujaf-334	148	6	agency	agency	NOUN
gujaf-334	148	7	cost	cost	NOUN
gujaf-334	148	8	and	and	CCONJ
gujaf-334	148	9	information	information	NOUN
gujaf-334	148	10	asymmetry	asymmetry	NOUN
gujaf-334	148	11	relating	relate	VERB
gujaf-334	148	12	to	to	ADP
gujaf-334	148	13	fair	fair	ADJ
gujaf-334	148	14	value	value	NOUN
gujaf-334	148	15	accounting	accounting	NOUN
gujaf-334	148	16	,	,	PUNCT
gujaf-334	148	17	there	there	PRON
gujaf-334	148	18	must	must	AUX
gujaf-334	148	19	be	be	AUX
gujaf-334	148	20	effective	effective	ADJ
gujaf-334	148	21	and	and	CCONJ
gujaf-334	148	22	strong	strong	ADJ
gujaf-334	148	23	external	external	ADJ
gujaf-334	148	24	mechanisms	mechanism	NOUN
gujaf-334	148	25	.	.	PUNCT
gujaf-334	149	1	managerial	managerial	ADJ
gujaf-334	149	2	activities	activity	NOUN
gujaf-334	149	3	should	should	AUX
gujaf-334	149	4	be	be	AUX
gujaf-334	149	5	checked	check	VERB
gujaf-334	149	6	and	and	CCONJ
gujaf-334	149	7	examined	examine	VERB
gujaf-334	149	8	by	by	ADP
gujaf-334	149	9	an	an	DET
gujaf-334	149	10	independent	independent	ADJ
gujaf-334	149	11	external	external	ADJ
gujaf-334	149	12	auditor	auditor	NOUN
gujaf-334	149	13	.	.	PUNCT
gujaf-334	150	1	thus	thus	ADV
gujaf-334	150	2	,	,	PUNCT
gujaf-334	150	3	the	the	DET
gujaf-334	150	4	quality	quality	NOUN
gujaf-334	150	5	of	of	ADP
gujaf-334	150	6	external	external	ADJ
gujaf-334	150	7	auditor	auditor	NOUN
gujaf-334	150	8	determines	determine	VERB
gujaf-334	150	9	to	to	ADP
gujaf-334	150	10	a	a	DET
gujaf-334	150	11	large	large	ADJ
gujaf-334	150	12	extent	extent	NOUN
gujaf-334	150	13	the	the	DET
gujaf-334	150	14	reliability	reliability	NOUN
gujaf-334	150	15	and	and	CCONJ
gujaf-334	150	16	relevance	relevance	NOUN
gujaf-334	150	17	of	of	ADP
gujaf-334	150	18	information	information	NOUN
gujaf-334	150	19	contents	content	NOUN
gujaf-334	150	20	of	of	ADP
gujaf-334	150	21	financial	financial	ADJ
gujaf-334	150	22	statements	statement	NOUN
gujaf-334	150	23	(	(	PUNCT
gujaf-334	150	24	defond	defond	NOUN
gujaf-334	150	25	&	&	CCONJ
gujaf-334	150	26	zhang	zhang	PROPN
gujaf-334	150	27	,	,	PUNCT
gujaf-334	150	28	2014	2014	NUM
gujaf-334	150	29	)	)	PUNCT
gujaf-334	150	30	.	.	PUNCT
gujaf-334	151	1	independence	independence	NOUN
gujaf-334	151	2	and	and	CCONJ
gujaf-334	151	3	higher	high	ADJ
gujaf-334	151	4	audit	audit	NOUN
gujaf-334	151	5	quality	quality	NOUN
gujaf-334	151	6	have	have	VERB
gujaf-334	151	7	the	the	DET
gujaf-334	151	8	tendency	tendency	NOUN
gujaf-334	151	9	of	of	ADP
gujaf-334	151	10	increasing	increase	VERB
gujaf-334	151	11	the	the	DET
gujaf-334	151	12	information	information	NOUN
gujaf-334	151	13	quality	quality	NOUN
gujaf-334	151	14	of	of	ADP
gujaf-334	151	15	fair	fair	ADJ
gujaf-334	151	16	value	value	NOUN
gujaf-334	151	17	(	(	PUNCT
gujaf-334	151	18	siekkinen	siekkinen	NOUN
gujaf-334	151	19	,	,	PUNCT
gujaf-334	151	20	2016	2016	NUM
gujaf-334	151	21	)	)	PUNCT
gujaf-334	151	22	.	.	PUNCT
gujaf-334	152	1	furthermore	furthermore	ADV
gujaf-334	152	2	,	,	PUNCT
gujaf-334	152	3	defond	defond	VERB
gujaf-334	152	4	and	and	CCONJ
gujaf-334	152	5	zhang	zhang	PROPN
gujaf-334	152	6	(	(	PUNCT
gujaf-334	152	7	2014	2014	NUM
gujaf-334	152	8	)	)	PUNCT
gujaf-334	152	9	opine	opine	VERB
gujaf-334	152	10	that	that	DET
gujaf-334	152	11	high	high	ADJ
gujaf-334	152	12	audit	audit	NOUN
gujaf-334	152	13	quality	quality	NOUN
gujaf-334	152	14	limits	limit	VERB
gujaf-334	152	15	management	management	NOUN
gujaf-334	152	16	opportunism	opportunism	NOUN
gujaf-334	152	17	and	and	CCONJ
gujaf-334	152	18	reduces	reduce	VERB
gujaf-334	152	19	agency	agency	NOUN
gujaf-334	152	20	costs	cost	NOUN
gujaf-334	152	21	due	due	ADJ
gujaf-334	152	22	to	to	ADP
gujaf-334	152	23	the	the	DET
gujaf-334	152	24	high	high	ADJ
gujaf-334	152	25	information	information	NOUN
gujaf-334	152	26	quality	quality	NOUN
gujaf-334	152	27	of	of	ADP
gujaf-334	152	28	financial	financial	ADJ
gujaf-334	152	29	statements	statement	NOUN
gujaf-334	152	30	.	.	PUNCT
gujaf-334	153	1	as	as	ADP
gujaf-334	153	2	an	an	DET
gujaf-334	153	3	important	important	ADJ
gujaf-334	153	4	aspect	aspect	NOUN
gujaf-334	153	5	of	of	ADP
gujaf-334	153	6	external	external	ADJ
gujaf-334	153	7	mechanisms	mechanism	NOUN
gujaf-334	153	8	,	,	PUNCT
gujaf-334	153	9	higher	high	ADJ
gujaf-334	153	10	audit	audit	NOUN
gujaf-334	153	11	quality	quality	NOUN
gujaf-334	153	12	is	be	AUX
gujaf-334	153	13	expected	expect	VERB
gujaf-334	153	14	to	to	PART
gujaf-334	153	15	decrease	decrease	VERB
gujaf-334	153	16	incentives	incentive	NOUN
gujaf-334	153	17	for	for	ADP
gujaf-334	153	18	opportunistic	opportunistic	ADJ
gujaf-334	153	19	behaviour	behaviour	NOUN
gujaf-334	153	20	,	,	PUNCT
gujaf-334	153	21	thus	thus	ADV
gujaf-334	153	22	increasing	increase	VERB
gujaf-334	153	23	investors	investor	NOUN
gujaf-334	153	24	’	'	PUNCT
gujaf-334	153	25	trust	trust	NOUN
gujaf-334	153	26	in	in	ADP
gujaf-334	153	27	accounting	accounting	NOUN
gujaf-334	153	28	numbers	number	NOUN
gujaf-334	153	29	and	and	CCONJ
gujaf-334	153	30	therefore	therefore	ADV
gujaf-334	153	31	higher	high	ADJ
gujaf-334	153	32	value	value	NOUN
gujaf-334	153	33	relevance	relevance	NOUN
gujaf-334	153	34	of	of	ADP
gujaf-334	153	35	the	the	DET
gujaf-334	153	36	information	information	NOUN
gujaf-334	153	37	contents	content	NOUN
gujaf-334	153	38	of	of	ADP
gujaf-334	153	39	financial	financial	ADJ
gujaf-334	153	40	statements	statement	NOUN
gujaf-334	153	41	.	.	PUNCT
gujaf-334	154	1	therefore	therefore	ADV
gujaf-334	154	2	,	,	PUNCT
gujaf-334	154	3	it	it	PRON
gujaf-334	154	4	is	be	AUX
gujaf-334	154	5	imperative	imperative	ADJ
gujaf-334	154	6	to	to	PART
gujaf-334	154	7	ascertain	ascertain	VERB
gujaf-334	154	8	whether	whether	SCONJ
gujaf-334	154	9	the	the	DET
gujaf-334	154	10	value	value	NOUN
gujaf-334	154	11	relevance	relevance	NOUN
gujaf-334	154	12	of	of	ADP
gujaf-334	154	13	fair	fair	ADJ
gujaf-334	154	14	value	value	NOUN
gujaf-334	154	15	measurement	measurement	NOUN
gujaf-334	154	16	hierarchy	hierarchy	NOUN
gujaf-334	154	17	is	be	AUX
gujaf-334	154	18	influenced	influence	VERB
gujaf-334	154	19	by	by	ADP
gujaf-334	154	20	audit	audit	NOUN
gujaf-334	154	21	quality	quality	NOUN
gujaf-334	154	22	.	.	PUNCT
gujaf-334	155	1	gusau	gusau	ADJ
gujaf-334	155	2	journal	journal	PROPN
gujaf-334	155	3	of	of	ADP
gujaf-334	155	4	accounting	accounting	NOUN
gujaf-334	155	5	and	and	CCONJ
gujaf-334	155	6	finance	finance	NOUN
gujaf-334	155	7	,	,	PUNCT
gujaf-334	155	8	vol	vol	NOUN
gujaf-334	155	9	.	.	PROPN
gujaf-334	155	10	5	5	NUM
gujaf-334	155	11	,	,	PUNCT
gujaf-334	155	12	issue	issue	NOUN
gujaf-334	155	13	2	2	NUM
gujaf-334	155	14	,	,	PUNCT
gujaf-334	155	15	october	october	PROPN
gujaf-334	155	16	,	,	PUNCT
gujaf-334	155	17	2024	2024	NUM
gujaf-334	155	18	175	175	NUM
gujaf-334	155	19	financial	financial	ADJ
gujaf-334	155	20	services	service	NOUN
gujaf-334	155	21	companies	company	NOUN
gujaf-334	155	22	play	play	VERB
gujaf-334	155	23	a	a	DET
gujaf-334	155	24	vital	vital	ADJ
gujaf-334	155	25	role	role	NOUN
gujaf-334	155	26	in	in	ADP
gujaf-334	155	27	economic	economic	ADJ
gujaf-334	155	28	development	development	NOUN
gujaf-334	155	29	by	by	ADP
gujaf-334	155	30	channeling	channel	VERB
gujaf-334	155	31	funds	fund	NOUN
gujaf-334	155	32	from	from	ADP
gujaf-334	155	33	surplus	surplus	ADJ
gujaf-334	155	34	spending	spending	NOUN
gujaf-334	155	35	units	unit	NOUN
gujaf-334	155	36	to	to	PART
gujaf-334	155	37	deficit	deficit	NOUN
gujaf-334	155	38	spending	spending	NOUN
gujaf-334	155	39	units	unit	NOUN
gujaf-334	155	40	of	of	ADP
gujaf-334	155	41	the	the	DET
gujaf-334	155	42	economy	economy	NOUN
gujaf-334	155	43	thereby	thereby	ADV
gujaf-334	155	44	stimulating	stimulate	VERB
gujaf-334	155	45	economic	economic	ADJ
gujaf-334	155	46	activities	activity	NOUN
gujaf-334	155	47	of	of	ADP
gujaf-334	155	48	a	a	DET
gujaf-334	155	49	nation	nation	NOUN
gujaf-334	155	50	.	.	PUNCT
gujaf-334	156	1	apart	apart	ADV
gujaf-334	156	2	from	from	ADP
gujaf-334	156	3	the	the	DET
gujaf-334	156	4	usual	usual	ADJ
gujaf-334	156	5	deposit	deposit	NOUN
gujaf-334	156	6	and	and	CCONJ
gujaf-334	156	7	credit	credit	NOUN
gujaf-334	156	8	facility	facility	NOUN
gujaf-334	156	9	,	,	PUNCT
gujaf-334	156	10	most	most	ADJ
gujaf-334	156	11	of	of	ADP
gujaf-334	156	12	the	the	DET
gujaf-334	156	13	activities	activity	NOUN
gujaf-334	156	14	of	of	ADP
gujaf-334	156	15	financial	financial	ADJ
gujaf-334	156	16	services	service	NOUN
gujaf-334	156	17	sector	sector	NOUN
gujaf-334	156	18	revolve	revolve	NOUN
gujaf-334	156	19	around	around	ADP
gujaf-334	156	20	financial	financial	ADJ
gujaf-334	156	21	instruments	instrument	NOUN
gujaf-334	156	22	(	(	PUNCT
gujaf-334	156	23	including	include	VERB
gujaf-334	156	24	shares	share	NOUN
gujaf-334	156	25	traded	trade	VERB
gujaf-334	156	26	on	on	ADP
gujaf-334	156	27	an	an	DET
gujaf-334	156	28	exchange	exchange	NOUN
gujaf-334	156	29	,	,	PUNCT
gujaf-334	156	30	debt	debt	NOUN
gujaf-334	156	31	securities	security	NOUN
gujaf-334	156	32	,	,	PUNCT
gujaf-334	156	33	investments	investments	PROPN
gujaf-334	156	34	securities	security	NOUN
gujaf-334	156	35	,	,	PUNCT
gujaf-334	156	36	treasury	treasury	PROPN
gujaf-334	156	37	bills	bill	NOUN
gujaf-334	156	38	,	,	PUNCT
gujaf-334	156	39	federal	federal	ADJ
gujaf-334	156	40	government	government	NOUN
gujaf-334	156	41	bonds	bond	NOUN
gujaf-334	156	42	,	,	PUNCT
gujaf-334	156	43	loans	loan	NOUN
gujaf-334	156	44	and	and	CCONJ
gujaf-334	156	45	advances	advance	NOUN
gujaf-334	156	46	and	and	CCONJ
gujaf-334	156	47	derivatives	derivative	NOUN
gujaf-334	156	48	)	)	PUNCT
gujaf-334	156	49	.	.	PUNCT
gujaf-334	157	1	as	as	ADP
gujaf-334	157	2	a	a	DET
gujaf-334	157	3	result	result	NOUN
gujaf-334	157	4	,	,	PUNCT
gujaf-334	157	5	they	they	PRON
gujaf-334	157	6	are	be	AUX
gujaf-334	157	7	exposed	expose	VERB
gujaf-334	157	8	to	to	ADP
gujaf-334	157	9	fluctuations	fluctuation	NOUN
gujaf-334	157	10	in	in	ADP
gujaf-334	157	11	the	the	DET
gujaf-334	157	12	values	value	NOUN
gujaf-334	157	13	of	of	ADP
gujaf-334	157	14	these	these	DET
gujaf-334	157	15	instruments	instrument	NOUN
gujaf-334	157	16	.	.	PUNCT
gujaf-334	158	1	most	most	ADJ
gujaf-334	158	2	of	of	ADP
gujaf-334	158	3	the	the	DET
gujaf-334	158	4	financial	financial	ADJ
gujaf-334	158	5	instruments	instrument	NOUN
gujaf-334	158	6	are	be	AUX
gujaf-334	158	7	measured	measure	VERB
gujaf-334	158	8	at	at	ADP
gujaf-334	158	9	fair	fair	ADJ
gujaf-334	158	10	value	value	NOUN
gujaf-334	158	11	as	as	SCONJ
gujaf-334	158	12	they	they	PRON
gujaf-334	158	13	represent	represent	VERB
gujaf-334	158	14	significant	significant	ADJ
gujaf-334	158	15	part	part	NOUN
gujaf-334	158	16	of	of	ADP
gujaf-334	158	17	financial	financial	ADJ
gujaf-334	158	18	services	service	NOUN
gujaf-334	158	19	company	company	NOUN
gujaf-334	158	20	’s	’s	PART
gujaf-334	158	21	financial	financial	ADJ
gujaf-334	158	22	statements	statement	NOUN
gujaf-334	158	23	.	.	PUNCT
gujaf-334	159	1	specifically	specifically	ADV
gujaf-334	159	2	,	,	PUNCT
gujaf-334	159	3	ifrs	ifrs	PROPN
gujaf-334	159	4	13	13	NUM
gujaf-334	159	5	,	,	PUNCT
gujaf-334	159	6	ifrs	ifrs	NOUN
gujaf-334	159	7	7	7	NUM
gujaf-334	159	8	and	and	CCONJ
gujaf-334	159	9	ifrs	ifrs	PROPN
gujaf-334	159	10	9	9	NUM
gujaf-334	159	11	require	require	NOUN
gujaf-334	159	12	entities	entity	NOUN
gujaf-334	159	13	to	to	PART
gujaf-334	159	14	measure	measure	VERB
gujaf-334	159	15	,	,	PUNCT
gujaf-334	159	16	recognize	recognize	VERB
gujaf-334	159	17	and	and	CCONJ
gujaf-334	159	18	disclose	disclose	VERB
gujaf-334	159	19	these	these	DET
gujaf-334	159	20	instruments	instrument	NOUN
gujaf-334	159	21	at	at	ADP
gujaf-334	159	22	their	their	PRON
gujaf-334	159	23	fair	fair	ADJ
gujaf-334	159	24	values	value	NOUN
gujaf-334	159	25	in	in	ADP
gujaf-334	159	26	the	the	DET
gujaf-334	159	27	financial	financial	ADJ
gujaf-334	159	28	statement	statement	NOUN
gujaf-334	159	29	.	.	PUNCT
gujaf-334	160	1	therefore	therefore	ADV
gujaf-334	160	2	,	,	PUNCT
gujaf-334	160	3	the	the	DET
gujaf-334	160	4	value	value	NOUN
gujaf-334	160	5	relevance	relevance	NOUN
gujaf-334	160	6	of	of	ADP
gujaf-334	160	7	fair	fair	ADJ
gujaf-334	160	8	value	value	NOUN
gujaf-334	160	9	financial	financial	ADJ
gujaf-334	160	10	instruments	instrument	NOUN
gujaf-334	160	11	measurement	measurement	NOUN
gujaf-334	160	12	hierarchy	hierarchy	NOUN
gujaf-334	160	13	especially	especially	ADV
gujaf-334	160	14	in	in	ADP
gujaf-334	160	15	financial	financial	ADJ
gujaf-334	160	16	services	service	NOUN
gujaf-334	160	17	sectors	sector	NOUN
gujaf-334	160	18	need	need	VERB
gujaf-334	160	19	to	to	PART
gujaf-334	160	20	be	be	AUX
gujaf-334	160	21	investigated	investigate	VERB
gujaf-334	160	22	given	give	VERB
gujaf-334	160	23	the	the	DET
gujaf-334	160	24	greater	great	ADJ
gujaf-334	160	25	subjectivity	subjectivity	NOUN
gujaf-334	160	26	and	and	CCONJ
gujaf-334	160	27	the	the	DET
gujaf-334	160	28	discretionary	discretionary	ADJ
gujaf-334	160	29	power	power	NOUN
gujaf-334	160	30	of	of	ADP
gujaf-334	160	31	management	management	NOUN
gujaf-334	160	32	in	in	ADP
gujaf-334	160	33	the	the	DET
gujaf-334	160	34	estimation	estimation	NOUN
gujaf-334	160	35	of	of	ADP
gujaf-334	160	36	fair	fair	ADJ
gujaf-334	160	37	value	value	NOUN
gujaf-334	160	38	particularly	particularly	ADV
gujaf-334	160	39	the	the	DET
gujaf-334	160	40	level	level	NOUN
gujaf-334	160	41	2	2	NUM
gujaf-334	160	42	and	and	CCONJ
gujaf-334	160	43	level	level	NOUN
gujaf-334	160	44	3	3	NUM
gujaf-334	160	45	fair	fair	ADJ
gujaf-334	160	46	value	value	NOUN
gujaf-334	160	47	estimates	estimate	NOUN
gujaf-334	160	48	.	.	PUNCT
gujaf-334	161	1	the	the	DET
gujaf-334	161	2	major	major	ADJ
gujaf-334	161	3	activities	activity	NOUN
gujaf-334	161	4	of	of	ADP
gujaf-334	161	5	financial	financial	ADJ
gujaf-334	161	6	services	service	NOUN
gujaf-334	161	7	companies	company	NOUN
gujaf-334	161	8	are	be	AUX
gujaf-334	161	9	centered	center	VERB
gujaf-334	161	10	on	on	ADP
gujaf-334	161	11	financial	financial	ADJ
gujaf-334	161	12	instruments	instrument	NOUN
gujaf-334	161	13	trading	trading	NOUN
gujaf-334	161	14	(	(	PUNCT
gujaf-334	161	15	financial	financial	ADJ
gujaf-334	161	16	assets	asset	NOUN
gujaf-334	161	17	and	and	CCONJ
gujaf-334	161	18	liabilities	liability	NOUN
gujaf-334	161	19	)	)	PUNCT
gujaf-334	161	20	.	.	PUNCT
gujaf-334	162	1	consequently	consequently	ADV
gujaf-334	162	2	,	,	PUNCT
gujaf-334	162	3	stockholders	stockholder	NOUN
gujaf-334	162	4	and	and	CCONJ
gujaf-334	162	5	other	other	ADJ
gujaf-334	162	6	potential	potential	ADJ
gujaf-334	162	7	investors	investor	NOUN
gujaf-334	162	8	would	would	AUX
gujaf-334	162	9	be	be	AUX
gujaf-334	162	10	interested	interested	ADJ
gujaf-334	162	11	in	in	ADP
gujaf-334	162	12	the	the	DET
gujaf-334	162	13	values	value	NOUN
gujaf-334	162	14	reported	report	VERB
gujaf-334	162	15	for	for	ADP
gujaf-334	162	16	the	the	DET
gujaf-334	162	17	financial	financial	ADJ
gujaf-334	162	18	instruments	instrument	NOUN
gujaf-334	162	19	.	.	PUNCT
gujaf-334	163	1	this	this	PRON
gujaf-334	163	2	gives	give	VERB
gujaf-334	163	3	investors	investor	NOUN
gujaf-334	163	4	sufficient	sufficient	ADJ
gujaf-334	163	5	information	information	NOUN
gujaf-334	163	6	to	to	PART
gujaf-334	163	7	assess	assess	VERB
gujaf-334	163	8	financial	financial	ADJ
gujaf-334	163	9	services	service	NOUN
gujaf-334	163	10	’	'	PUNCT
gujaf-334	163	11	financial	financial	ADJ
gujaf-334	163	12	position	position	NOUN
gujaf-334	163	13	and	and	CCONJ
gujaf-334	163	14	earnings	earning	NOUN
gujaf-334	163	15	potential	potential	NOUN
gujaf-334	163	16	.	.	PUNCT
gujaf-334	164	1	many	many	ADJ
gujaf-334	164	2	financial	financial	ADJ
gujaf-334	164	3	instruments	instrument	NOUN
gujaf-334	164	4	such	such	ADJ
gujaf-334	164	5	as	as	ADP
gujaf-334	164	6	shares	share	NOUN
gujaf-334	164	7	traded	trade	VERB
gujaf-334	164	8	on	on	ADP
gujaf-334	164	9	an	an	DET
gujaf-334	164	10	exchange	exchange	NOUN
gujaf-334	164	11	,	,	PUNCT
gujaf-334	164	12	debt	debt	NOUN
gujaf-334	164	13	securities	security	NOUN
gujaf-334	164	14	,	,	PUNCT
gujaf-334	164	15	investments	investments	PROPN
gujaf-334	164	16	securities	security	NOUN
gujaf-334	164	17	,	,	PUNCT
gujaf-334	164	18	treasury	treasury	PROPN
gujaf-334	164	19	bills	bill	NOUN
gujaf-334	164	20	,	,	PUNCT
gujaf-334	164	21	federal	federal	ADJ
gujaf-334	164	22	government	government	NOUN
gujaf-334	164	23	bonds	bond	NOUN
gujaf-334	164	24	,	,	PUNCT
gujaf-334	164	25	loans	loan	NOUN
gujaf-334	164	26	and	and	CCONJ
gujaf-334	164	27	advances	advance	NOUN
gujaf-334	164	28	and	and	CCONJ
gujaf-334	164	29	derivatives	derivative	NOUN
gujaf-334	164	30	are	be	AUX
gujaf-334	164	31	measured	measure	VERB
gujaf-334	164	32	and	and	CCONJ
gujaf-334	164	33	reported	report	VERB
gujaf-334	164	34	at	at	ADP
gujaf-334	164	35	fair	fair	ADJ
gujaf-334	164	36	value	value	NOUN
gujaf-334	164	37	(	(	PUNCT
gujaf-334	164	38	landsman	landsman	NOUN
gujaf-334	164	39	,	,	PUNCT
gujaf-334	164	40	2005	2005	NUM
gujaf-334	164	41	)	)	PUNCT
gujaf-334	164	42	.	.	PUNCT
gujaf-334	165	1	thus	thus	ADV
gujaf-334	165	2	,	,	PUNCT
gujaf-334	165	3	financial	financial	ADJ
gujaf-334	165	4	services	service	NOUN
gujaf-334	165	5	companies	company	NOUN
gujaf-334	165	6	are	be	AUX
gujaf-334	165	7	highly	highly	ADV
gujaf-334	165	8	exposed	expose	VERB
gujaf-334	165	9	and	and	CCONJ
gujaf-334	165	10	susceptible	susceptible	ADJ
gujaf-334	165	11	to	to	ADP
gujaf-334	165	12	the	the	DET
gujaf-334	165	13	fluctuations	fluctuation	NOUN
gujaf-334	165	14	in	in	ADP
gujaf-334	165	15	the	the	DET
gujaf-334	165	16	values	value	NOUN
gujaf-334	165	17	of	of	ADP
gujaf-334	165	18	these	these	DET
gujaf-334	165	19	instruments	instrument	NOUN
gujaf-334	165	20	.	.	PUNCT
gujaf-334	166	1	with	with	ADP
gujaf-334	166	2	respect	respect	NOUN
gujaf-334	166	3	to	to	ADP
gujaf-334	166	4	the	the	DET
gujaf-334	166	5	implementation	implementation	NOUN
gujaf-334	166	6	of	of	ADP
gujaf-334	166	7	fair	fair	ADJ
gujaf-334	166	8	value	value	NOUN
gujaf-334	166	9	accounting	account	VERB
gujaf-334	166	10	in	in	ADP
gujaf-334	166	11	developing	develop	VERB
gujaf-334	166	12	economies	economy	NOUN
gujaf-334	166	13	particularly	particularly	ADV
gujaf-334	166	14	nigeria	nigeria	PROPN
gujaf-334	166	15	,	,	PUNCT
gujaf-334	166	16	financial	financial	ADJ
gujaf-334	166	17	services	service	NOUN
gujaf-334	166	18	sector	sector	NOUN
gujaf-334	166	19	is	be	AUX
gujaf-334	166	20	faced	face	VERB
gujaf-334	166	21	with	with	ADP
gujaf-334	166	22	the	the	DET
gujaf-334	166	23	challenge	challenge	NOUN
gujaf-334	166	24	of	of	ADP
gujaf-334	166	25	illiquid	illiquid	NOUN
gujaf-334	166	26	and	and	CCONJ
gujaf-334	166	27	inactive	inactive	ADJ
gujaf-334	166	28	market	market	NOUN
gujaf-334	166	29	for	for	ADP
gujaf-334	166	30	most	most	ADJ
gujaf-334	166	31	financial	financial	ADJ
gujaf-334	166	32	instruments	instrument	NOUN
gujaf-334	166	33	particularly	particularly	ADV
gujaf-334	166	34	debt	debt	NOUN
gujaf-334	166	35	instruments	instrument	NOUN
gujaf-334	166	36	(	(	PUNCT
gujaf-334	166	37	pwc	pwc	NOUN
gujaf-334	166	38	2015	2015	NUM
gujaf-334	166	39	)	)	PUNCT
gujaf-334	166	40	.	.	PUNCT
gujaf-334	167	1	the	the	DET
gujaf-334	167	2	absence	absence	NOUN
gujaf-334	167	3	of	of	ADP
gujaf-334	167	4	active	active	ADJ
gujaf-334	167	5	markets	market	NOUN
gujaf-334	167	6	has	have	AUX
gujaf-334	167	7	led	lead	VERB
gujaf-334	167	8	to	to	ADP
gujaf-334	167	9	situation	situation	NOUN
gujaf-334	167	10	where	where	SCONJ
gujaf-334	167	11	valuation	valuation	NOUN
gujaf-334	167	12	models	model	NOUN
gujaf-334	167	13	are	be	AUX
gujaf-334	167	14	applied	apply	VERB
gujaf-334	167	15	and	and	CCONJ
gujaf-334	167	16	have	have	AUX
gujaf-334	167	17	increased	increase	VERB
gujaf-334	167	18	the	the	DET
gujaf-334	167	19	possibility	possibility	NOUN
gujaf-334	167	20	of	of	ADP
gujaf-334	167	21	inherent	inherent	ADJ
gujaf-334	167	22	measurement	measurement	NOUN
gujaf-334	167	23	error	error	NOUN
gujaf-334	167	24	or	or	CCONJ
gujaf-334	167	25	management	management	NOUN
gujaf-334	167	26	induced	induce	VERB
gujaf-334	167	27	error	error	NOUN
gujaf-334	167	28	in	in	ADP
gujaf-334	167	29	fair	fair	ADJ
gujaf-334	167	30	value	value	NOUN
gujaf-334	167	31	estimates	estimate	NOUN
gujaf-334	167	32	.	.	PUNCT
gujaf-334	168	1	this	this	PRON
gujaf-334	168	2	consequently	consequently	ADV
gujaf-334	168	3	,	,	PUNCT
gujaf-334	168	4	provides	provide	VERB
gujaf-334	168	5	incentives	incentive	NOUN
gujaf-334	168	6	for	for	SCONJ
gujaf-334	168	7	financial	financial	ADJ
gujaf-334	168	8	services	service	NOUN
gujaf-334	168	9	industry	industry	NOUN
gujaf-334	168	10	in	in	ADP
gujaf-334	168	11	nigeria	nigeria	PROPN
gujaf-334	168	12	to	to	PART
gujaf-334	168	13	rely	rely	VERB
gujaf-334	168	14	mostly	mostly	ADV
gujaf-334	168	15	on	on	ADP
gujaf-334	168	16	discretionary	discretionary	ADJ
gujaf-334	168	17	fair	fair	ADJ
gujaf-334	168	18	value	value	NOUN
gujaf-334	168	19	measurement	measurement	NOUN
gujaf-334	168	20	for	for	ADP
gujaf-334	168	21	financial	financial	ADJ
gujaf-334	168	22	assets	asset	NOUN
gujaf-334	168	23	and	and	CCONJ
gujaf-334	168	24	liabilities	liability	NOUN
gujaf-334	168	25	,	,	PUNCT
gujaf-334	168	26	thus	thus	ADV
gujaf-334	168	27	increasing	increase	VERB
gujaf-334	168	28	the	the	DET
gujaf-334	168	29	risk	risk	NOUN
gujaf-334	168	30	of	of	ADP
gujaf-334	168	31	accounting	account	VERB
gujaf-334	168	32	earnings	earning	NOUN
gujaf-334	168	33	manipulation	manipulation	NOUN
gujaf-334	168	34	and	and	CCONJ
gujaf-334	168	35	reducing	reduce	VERB
gujaf-334	168	36	the	the	DET
gujaf-334	168	37	value	value	NOUN
gujaf-334	168	38	relevance	relevance	NOUN
gujaf-334	168	39	of	of	ADP
gujaf-334	168	40	fair	fair	ADJ
gujaf-334	168	41	value	value	NOUN
gujaf-334	168	42	accounting	accounting	NOUN
gujaf-334	168	43	(	(	PUNCT
gujaf-334	168	44	pwc	pwc	PROPN
gujaf-334	168	45	2015	2015	NUM
gujaf-334	168	46	)	)	PUNCT
gujaf-334	168	47	.	.	PUNCT
gujaf-334	169	1	the	the	DET
gujaf-334	169	2	reliability	reliability	NOUN
gujaf-334	169	3	of	of	ADP
gujaf-334	169	4	fair	fair	ADJ
gujaf-334	169	5	value	value	NOUN
gujaf-334	169	6	measurement	measurement	NOUN
gujaf-334	169	7	of	of	ADP
gujaf-334	169	8	financial	financial	ADJ
gujaf-334	169	9	assets	asset	NOUN
gujaf-334	169	10	and	and	CCONJ
gujaf-334	169	11	liability	liability	NOUN
gujaf-334	169	12	is	be	AUX
gujaf-334	169	13	to	to	ADP
gujaf-334	169	14	a	a	DET
gujaf-334	169	15	larger	large	ADJ
gujaf-334	169	16	extent	extent	NOUN
gujaf-334	169	17	based	base	VERB
gujaf-334	169	18	on	on	ADP
gujaf-334	169	19	the	the	DET
gujaf-334	169	20	level	level	NOUN
gujaf-334	169	21	of	of	ADP
gujaf-334	169	22	market	market	NOUN
gujaf-334	169	23	liquidity	liquidity	NOUN
gujaf-334	169	24	and	and	CCONJ
gujaf-334	169	25	financial	financial	ADJ
gujaf-334	169	26	transparency	transparency	NOUN
gujaf-334	169	27	.	.	PUNCT
gujaf-334	170	1	however	however	ADV
gujaf-334	170	2	,	,	PUNCT
gujaf-334	170	3	in	in	ADP
gujaf-334	170	4	most	most	ADJ
gujaf-334	170	5	developing	develop	VERB
gujaf-334	170	6	economies	economy	NOUN
gujaf-334	170	7	there	there	PRON
gujaf-334	170	8	is	be	VERB
gujaf-334	170	9	relatively	relatively	ADV
gujaf-334	170	10	high	high	ADJ
gujaf-334	170	11	market	market	NOUN
gujaf-334	170	12	illiquidity	illiquidity	NOUN
gujaf-334	170	13	and	and	CCONJ
gujaf-334	170	14	inactive	inactive	ADJ
gujaf-334	170	15	market	market	NOUN
gujaf-334	170	16	for	for	ADP
gujaf-334	170	17	financial	financial	ADJ
gujaf-334	170	18	instruments	instrument	NOUN
gujaf-334	170	19	.	.	PUNCT
gujaf-334	171	1	as	as	ADP
gujaf-334	171	2	a	a	DET
gujaf-334	171	3	result	result	NOUN
gujaf-334	171	4	,	,	PUNCT
gujaf-334	171	5	the	the	DET
gujaf-334	171	6	inputs	input	NOUN
gujaf-334	171	7	and	and	CCONJ
gujaf-334	171	8	methods	method	NOUN
gujaf-334	171	9	of	of	ADP
gujaf-334	171	10	fair	fair	ADJ
gujaf-334	171	11	value	value	NOUN
gujaf-334	171	12	measurements	measurement	NOUN
gujaf-334	171	13	is	be	AUX
gujaf-334	171	14	still	still	ADV
gujaf-334	171	15	highly	highly	ADV
gujaf-334	171	16	subjective	subjective	ADJ
gujaf-334	171	17	and	and	CCONJ
gujaf-334	171	18	the	the	DET
gujaf-334	171	19	valuation	valuation	NOUN
gujaf-334	171	20	less	less	ADV
gujaf-334	171	21	reliable	reliable	ADJ
gujaf-334	171	22	(	(	PUNCT
gujaf-334	171	23	chambers	chamber	NOUN
gujaf-334	171	24	,	,	PUNCT
gujaf-334	171	25	2008	2008	NUM
gujaf-334	171	26	)	)	PUNCT
gujaf-334	171	27	.	.	PUNCT
gujaf-334	172	1	more	more	ADV
gujaf-334	172	2	so	so	ADV
gujaf-334	172	3	,	,	PUNCT
gujaf-334	172	4	the	the	DET
gujaf-334	172	5	use	use	NOUN
gujaf-334	172	6	of	of	ADP
gujaf-334	172	7	fair	fair	ADJ
gujaf-334	172	8	value	value	NOUN
gujaf-334	172	9	measurements	measurement	NOUN
gujaf-334	172	10	hierarchy	hierarchy	VERB
gujaf-334	172	11	especially	especially	ADV
gujaf-334	172	12	for	for	ADP
gujaf-334	172	13	developing	develop	VERB
gujaf-334	172	14	countries	country	NOUN
gujaf-334	172	15	like	like	ADP
gujaf-334	172	16	nigeria	nigeria	PROPN
gujaf-334	172	17	has	have	AUX
gujaf-334	172	18	been	be	AUX
gujaf-334	172	19	a	a	DET
gujaf-334	172	20	major	major	ADJ
gujaf-334	172	21	challenge	challenge	NOUN
gujaf-334	172	22	due	due	ADP
gujaf-334	172	23	to	to	ADP
gujaf-334	172	24	weak	weak	ADJ
gujaf-334	172	25	regulatory	regulatory	ADJ
gujaf-334	172	26	environment	environment	NOUN
gujaf-334	172	27	.	.	PUNCT
gujaf-334	173	1	in	in	ADP
gujaf-334	173	2	particular	particular	ADJ
gujaf-334	173	3	,	,	PUNCT
gujaf-334	173	4	the	the	DET
gujaf-334	173	5	absence	absence	NOUN
gujaf-334	173	6	of	of	ADP
gujaf-334	173	7	active	active	ADJ
gujaf-334	173	8	markets	market	NOUN
gujaf-334	173	9	for	for	ADP
gujaf-334	173	10	financial	financial	ADJ
gujaf-334	173	11	instruments	instrument	NOUN
gujaf-334	173	12	as	as	ADV
gujaf-334	173	13	well	well	ADV
gujaf-334	173	14	as	as	ADP
gujaf-334	173	15	weak	weak	ADJ
gujaf-334	173	16	regulatory	regulatory	ADJ
gujaf-334	173	17	environment	environment	NOUN
gujaf-334	173	18	and	and	CCONJ
gujaf-334	173	19	fair	fair	ADJ
gujaf-334	173	20	value	value	NOUN
gujaf-334	173	21	assessment	assessment	NOUN
gujaf-334	173	22	gap	gap	NOUN
gujaf-334	173	23	has	have	AUX
gujaf-334	173	24	made	make	VERB
gujaf-334	173	25	it	it	PRON
gujaf-334	173	26	extremely	extremely	ADV
gujaf-334	173	27	difficult	difficult	ADJ
gujaf-334	173	28	for	for	SCONJ
gujaf-334	173	29	auditors	auditor	NOUN
gujaf-334	173	30	and	and	CCONJ
gujaf-334	173	31	accountants	accountant	NOUN
gujaf-334	173	32	to	to	PART
gujaf-334	173	33	carry	carry	VERB
gujaf-334	173	34	out	out	ADP
gujaf-334	173	35	their	their	PRON
gujaf-334	173	36	engagement	engagement	NOUN
gujaf-334	173	37	seamlessly	seamlessly	ADV
gujaf-334	173	38	and	and	CCONJ
gujaf-334	173	39	control	control	VERB
gujaf-334	173	40	the	the	DET
gujaf-334	173	41	fair	fair	ADJ
gujaf-334	173	42	value	value	NOUN
gujaf-334	173	43	measurements	measurement	NOUN
gujaf-334	173	44	(	(	PUNCT
gujaf-334	173	45	pwc	pwc	NOUN
gujaf-334	173	46	2015	2015	NUM
gujaf-334	173	47	)	)	PUNCT
gujaf-334	173	48	.	.	PUNCT
gujaf-334	174	1	this	this	DET
gujaf-334	174	2	argument	argument	NOUN
gujaf-334	174	3	was	be	AUX
gujaf-334	174	4	aptly	aptly	ADV
gujaf-334	174	5	corroborated	corroborate	VERB
gujaf-334	174	6	by	by	ADP
gujaf-334	174	7	benston	benston	NOUN
gujaf-334	174	8	(	(	PUNCT
gujaf-334	174	9	2008	2008	NUM
gujaf-334	174	10	)	)	PUNCT
gujaf-334	174	11	who	who	PRON
gujaf-334	174	12	pointed	point	VERB
gujaf-334	174	13	out	out	ADP
gujaf-334	174	14	that	that	SCONJ
gujaf-334	174	15	fair	fair	ADJ
gujaf-334	174	16	values	value	NOUN
gujaf-334	174	17	other	other	ADJ
gujaf-334	174	18	than	than	ADP
gujaf-334	174	19	those	those	PRON
gujaf-334	174	20	taken	take	VERB
gujaf-334	174	21	from	from	ADP
gujaf-334	174	22	quoted	quote	VERB
gujaf-334	174	23	prices	price	NOUN
gujaf-334	174	24	(	(	PUNCT
gujaf-334	174	25	level	level	NOUN
gujaf-334	174	26	1	1	NUM
gujaf-334	174	27	)	)	PUNCT
gujaf-334	174	28	could	could	AUX
gujaf-334	174	29	be	be	AUX
gujaf-334	174	30	readily	readily	ADV
gujaf-334	174	31	manipulated	manipulate	VERB
gujaf-334	174	32	by	by	ADP
gujaf-334	174	33	opportunistic	opportunistic	ADJ
gujaf-334	174	34	and	and	CCONJ
gujaf-334	174	35	overzealous	overzealous	ADJ
gujaf-334	174	36	manager	manager	NOUN
gujaf-334	174	37	and	and	CCONJ
gujaf-334	174	38	could	could	AUX
gujaf-334	174	39	be	be	AUX
gujaf-334	174	40	very	very	ADV
gujaf-334	174	41	difficult	difficult	ADJ
gujaf-334	174	42	for	for	SCONJ
gujaf-334	174	43	auditors	auditor	NOUN
gujaf-334	174	44	to	to	PART
gujaf-334	174	45	detect	detect	VERB
gujaf-334	174	46	and	and	CCONJ
gujaf-334	174	47	challenge	challenge	NOUN
gujaf-334	174	48	.	.	PUNCT
gujaf-334	175	1	also	also	ADV
gujaf-334	175	2	,	,	PUNCT
gujaf-334	175	3	high	high	ADJ
gujaf-334	175	4	gusau	gusau	ADJ
gujaf-334	175	5	journal	journal	NOUN
gujaf-334	175	6	of	of	ADP
gujaf-334	175	7	accounting	accounting	NOUN
gujaf-334	175	8	and	and	CCONJ
gujaf-334	175	9	finance	finance	NOUN
gujaf-334	175	10	,	,	PUNCT
gujaf-334	175	11	vol	vol	NOUN
gujaf-334	175	12	.	.	PROPN
gujaf-334	175	13	5	5	NUM
gujaf-334	175	14	,	,	PUNCT
gujaf-334	175	15	issue	issue	NOUN
gujaf-334	175	16	2	2	NUM
gujaf-334	175	17	,	,	PUNCT
gujaf-334	175	18	october	october	PROPN
gujaf-334	175	19	,	,	PUNCT
gujaf-334	175	20	2024	2024	NUM
gujaf-334	175	21	176	176	NUM
gujaf-334	175	22	cost	cost	NOUN
gujaf-334	175	23	of	of	ADP
gujaf-334	175	24	fair	fair	ADJ
gujaf-334	175	25	value	value	NOUN
gujaf-334	175	26	estimation	estimation	NOUN
gujaf-334	175	27	may	may	AUX
gujaf-334	175	28	also	also	ADV
gujaf-334	175	29	pose	pose	VERB
gujaf-334	175	30	a	a	DET
gujaf-334	175	31	serious	serious	ADJ
gujaf-334	175	32	challenge	challenge	NOUN
gujaf-334	175	33	because	because	SCONJ
gujaf-334	175	34	the	the	DET
gujaf-334	175	35	estimation	estimation	NOUN
gujaf-334	175	36	requires	require	VERB
gujaf-334	175	37	huge	huge	ADJ
gujaf-334	175	38	resources	resource	NOUN
gujaf-334	175	39	such	such	ADJ
gujaf-334	175	40	as	as	ADP
gujaf-334	175	41	knowledge	knowledge	NOUN
gujaf-334	175	42	in	in	ADP
gujaf-334	175	43	valuation	valuation	NOUN
gujaf-334	175	44	techniques	technique	NOUN
gujaf-334	175	45	,	,	PUNCT
gujaf-334	175	46	and	and	CCONJ
gujaf-334	175	47	special	special	ADJ
gujaf-334	175	48	training	training	NOUN
gujaf-334	175	49	to	to	PART
gujaf-334	175	50	enable	enable	VERB
gujaf-334	175	51	the	the	DET
gujaf-334	175	52	auditors	auditor	NOUN
gujaf-334	175	53	and	and	CCONJ
gujaf-334	175	54	accountants	accountant	NOUN
gujaf-334	175	55	to	to	PART
gujaf-334	175	56	estimate	estimate	VERB
gujaf-334	175	57	and	and	CCONJ
gujaf-334	175	58	audit	audit	VERB
gujaf-334	175	59	the	the	DET
gujaf-334	175	60	financial	financial	ADJ
gujaf-334	175	61	instruments	instrument	NOUN
gujaf-334	175	62	fairly	fairly	ADV
gujaf-334	175	63	and	and	CCONJ
gujaf-334	175	64	objectively	objectively	ADV
gujaf-334	175	65	.	.	PUNCT
gujaf-334	176	1	furthermore	furthermore	ADV
gujaf-334	176	2	,	,	PUNCT
gujaf-334	176	3	the	the	DET
gujaf-334	176	4	excessive	excessive	ADJ
gujaf-334	176	5	use	use	NOUN
gujaf-334	176	6	of	of	ADP
gujaf-334	176	7	valuation	valuation	NOUN
gujaf-334	176	8	techniques	technique	NOUN
gujaf-334	176	9	has	have	AUX
gujaf-334	176	10	,	,	PUNCT
gujaf-334	176	11	to	to	ADP
gujaf-334	176	12	a	a	DET
gujaf-334	176	13	very	very	ADV
gujaf-334	176	14	large	large	ADJ
gujaf-334	176	15	extent	extent	NOUN
gujaf-334	176	16	aggravated	aggravate	VERB
gujaf-334	176	17	more	more	ADJ
gujaf-334	176	18	managerial	managerial	ADJ
gujaf-334	176	19	discretion	discretion	NOUN
gujaf-334	176	20	and	and	CCONJ
gujaf-334	176	21	subjectivity	subjectivity	NOUN
gujaf-334	176	22	into	into	ADP
gujaf-334	176	23	financial	financial	ADJ
gujaf-334	176	24	reporting	reporting	NOUN
gujaf-334	176	25	process	process	NOUN
gujaf-334	176	26	.	.	PUNCT
gujaf-334	177	1	consequently	consequently	ADV
gujaf-334	177	2	,	,	PUNCT
gujaf-334	177	3	it	it	PRON
gujaf-334	177	4	has	have	AUX
gujaf-334	177	5	extensively	extensively	ADV
gujaf-334	177	6	magnified	magnify	VERB
gujaf-334	177	7	the	the	DET
gujaf-334	177	8	complexity	complexity	NOUN
gujaf-334	177	9	and	and	CCONJ
gujaf-334	177	10	estimation	estimation	NOUN
gujaf-334	177	11	uncertainty	uncertainty	NOUN
gujaf-334	177	12	in	in	ADP
gujaf-334	177	13	financial	financial	ADJ
gujaf-334	177	14	statements	statement	NOUN
gujaf-334	177	15	,	,	PUNCT
gujaf-334	177	16	thus	thus	ADV
gujaf-334	177	17	increasing	increase	VERB
gujaf-334	177	18	the	the	DET
gujaf-334	177	19	burden	burden	NOUN
gujaf-334	177	20	and	and	CCONJ
gujaf-334	177	21	complexity	complexity	NOUN
gujaf-334	177	22	in	in	ADP
gujaf-334	177	23	audit	audit	NOUN
gujaf-334	177	24	process	process	NOUN
gujaf-334	177	25	.	.	PUNCT
gujaf-334	178	1	in	in	ADP
gujaf-334	178	2	addition	addition	NOUN
gujaf-334	178	3	,	,	PUNCT
gujaf-334	178	4	there	there	PRON
gujaf-334	178	5	is	be	VERB
gujaf-334	178	6	high	high	ADJ
gujaf-334	178	7	tendency	tendency	NOUN
gujaf-334	178	8	that	that	SCONJ
gujaf-334	178	9	managers	manager	NOUN
gujaf-334	178	10	may	may	AUX
gujaf-334	178	11	take	take	VERB
gujaf-334	178	12	advantage	advantage	NOUN
gujaf-334	178	13	of	of	ADP
gujaf-334	178	14	the	the	DET
gujaf-334	178	15	discretion	discretion	NOUN
gujaf-334	178	16	allowed	allow	VERB
gujaf-334	178	17	under	under	ADP
gujaf-334	178	18	fair	fair	ADJ
gujaf-334	178	19	value	value	NOUN
gujaf-334	178	20	accounting	accounting	NOUN
gujaf-334	178	21	of	of	ADP
gujaf-334	178	22	financial	financial	ADJ
gujaf-334	178	23	assets	asset	NOUN
gujaf-334	178	24	and	and	CCONJ
gujaf-334	178	25	liabilities	liability	NOUN
gujaf-334	178	26	in	in	ADP
gujaf-334	178	27	order	order	NOUN
gujaf-334	178	28	to	to	PART
gujaf-334	178	29	manipulate	manipulate	VERB
gujaf-334	178	30	reported	report	VERB
gujaf-334	178	31	earnings	earning	NOUN
gujaf-334	178	32	.	.	PUNCT
gujaf-334	179	1	the	the	DET
gujaf-334	179	2	incentives	incentive	NOUN
gujaf-334	179	3	for	for	ADP
gujaf-334	179	4	earnings	earning	NOUN
gujaf-334	179	5	manipulation	manipulation	NOUN
gujaf-334	179	6	and	and	CCONJ
gujaf-334	179	7	managerial	managerial	ADJ
gujaf-334	179	8	opportunistic	opportunistic	ADJ
gujaf-334	179	9	behaviour	behaviour	NOUN
gujaf-334	179	10	can	can	AUX
gujaf-334	179	11	be	be	AUX
gujaf-334	179	12	minimized	minimize	VERB
gujaf-334	179	13	with	with	ADP
gujaf-334	179	14	high	high	ADJ
gujaf-334	179	15	audit	audit	NOUN
gujaf-334	179	16	quality	quality	NOUN
gujaf-334	179	17	(	(	PUNCT
gujaf-334	179	18	defond	defond	NOUN
gujaf-334	179	19	&	&	CCONJ
gujaf-334	179	20	zhang	zhang	PROPN
gujaf-334	179	21	,	,	PUNCT
gujaf-334	179	22	2014	2014	NUM
gujaf-334	179	23	)	)	PUNCT
gujaf-334	179	24	.	.	PUNCT
gujaf-334	180	1	therefore	therefore	ADV
gujaf-334	180	2	,	,	PUNCT
gujaf-334	180	3	the	the	DET
gujaf-334	180	4	independent	independent	ADJ
gujaf-334	180	5	assurance	assurance	NOUN
gujaf-334	180	6	of	of	ADP
gujaf-334	180	7	the	the	DET
gujaf-334	180	8	credibility	credibility	NOUN
gujaf-334	180	9	of	of	ADP
gujaf-334	180	10	accounting	accounting	NOUN
gujaf-334	180	11	information	information	NOUN
gujaf-334	180	12	given	give	VERB
gujaf-334	180	13	by	by	ADP
gujaf-334	180	14	auditors	auditor	NOUN
gujaf-334	180	15	is	be	AUX
gujaf-334	180	16	important	important	ADJ
gujaf-334	180	17	for	for	ADP
gujaf-334	180	18	investors	investor	NOUN
gujaf-334	180	19	in	in	ADP
gujaf-334	180	20	making	make	VERB
gujaf-334	180	21	accurate	accurate	ADJ
gujaf-334	180	22	investments	investment	NOUN
gujaf-334	180	23	decision	decision	NOUN
gujaf-334	180	24	(	(	PUNCT
gujaf-334	180	25	siekkinen	siekkinen	NOUN
gujaf-334	180	26	,	,	PUNCT
gujaf-334	180	27	2016	2016	NUM
gujaf-334	180	28	;	;	PUNCT
gujaf-334	180	29	defond	defond	PROPN
gujaf-334	180	30	&	&	CCONJ
gujaf-334	180	31	zhang	zhang	PROPN
gujaf-334	180	32	,	,	PUNCT
gujaf-334	180	33	2014	2014	NUM
gujaf-334	180	34	)	)	PUNCT
gujaf-334	180	35	.	.	PUNCT
gujaf-334	181	1	as	as	ADP
gujaf-334	181	2	an	an	DET
gujaf-334	181	3	important	important	ADJ
gujaf-334	181	4	aspect	aspect	NOUN
gujaf-334	181	5	of	of	ADP
gujaf-334	181	6	external	external	ADJ
gujaf-334	181	7	mechanisms	mechanism	NOUN
gujaf-334	181	8	,	,	PUNCT
gujaf-334	181	9	higher	high	ADJ
gujaf-334	181	10	audit	audit	NOUN
gujaf-334	181	11	quality	quality	NOUN
gujaf-334	181	12	is	be	AUX
gujaf-334	181	13	expected	expect	VERB
gujaf-334	181	14	to	to	PART
gujaf-334	181	15	decrease	decrease	VERB
gujaf-334	181	16	incentives	incentive	NOUN
gujaf-334	181	17	for	for	ADP
gujaf-334	181	18	opportunistic	opportunistic	ADJ
gujaf-334	181	19	behaviour	behaviour	NOUN
gujaf-334	181	20	,	,	PUNCT
gujaf-334	181	21	thus	thus	ADV
gujaf-334	181	22	increasing	increase	VERB
gujaf-334	181	23	investors	investor	NOUN
gujaf-334	181	24	’	'	PUNCT
gujaf-334	181	25	trust	trust	NOUN
gujaf-334	181	26	in	in	ADP
gujaf-334	181	27	accounting	accounting	NOUN
gujaf-334	181	28	numbers	number	NOUN
gujaf-334	181	29	and	and	CCONJ
gujaf-334	181	30	therefore	therefore	ADV
gujaf-334	181	31	higher	high	ADJ
gujaf-334	181	32	value	value	NOUN
gujaf-334	181	33	relevance	relevance	NOUN
gujaf-334	181	34	of	of	ADP
gujaf-334	181	35	the	the	DET
gujaf-334	181	36	information	information	NOUN
gujaf-334	181	37	contents	content	NOUN
gujaf-334	181	38	of	of	ADP
gujaf-334	181	39	financial	financial	ADJ
gujaf-334	181	40	statements	statement	NOUN
gujaf-334	181	41	.	.	PUNCT
gujaf-334	182	1	the	the	DET
gujaf-334	182	2	premise	premise	NOUN
gujaf-334	182	3	is	be	AUX
gujaf-334	182	4	that	that	PRON
gujaf-334	182	5	high	high	ADJ
gujaf-334	182	6	audit	audit	NOUN
gujaf-334	182	7	quality	quality	NOUN
gujaf-334	182	8	minimizes	minimize	VERB
gujaf-334	182	9	managerial	managerial	ADJ
gujaf-334	182	10	opportunistic	opportunistic	ADJ
gujaf-334	182	11	behaviuor	behaviuor	NOUN
gujaf-334	182	12	in	in	ADP
gujaf-334	182	13	relation	relation	NOUN
gujaf-334	182	14	to	to	ADP
gujaf-334	182	15	fair	fair	ADJ
gujaf-334	182	16	value	value	NOUN
gujaf-334	182	17	accounting	accounting	NOUN
gujaf-334	182	18	of	of	ADP
gujaf-334	182	19	financial	financial	ADJ
gujaf-334	182	20	assets	asset	NOUN
gujaf-334	182	21	and	and	CCONJ
gujaf-334	182	22	liabilities	liability	NOUN
gujaf-334	182	23	.	.	PUNCT
gujaf-334	183	1	more	more	ADV
gujaf-334	183	2	so	so	ADV
gujaf-334	183	3	,	,	PUNCT
gujaf-334	183	4	by	by	ADP
gujaf-334	183	5	constraining	constrain	VERB
gujaf-334	183	6	incentives	incentive	NOUN
gujaf-334	183	7	for	for	ADP
gujaf-334	183	8	managerial	managerial	ADJ
gujaf-334	183	9	misuse	misuse	NOUN
gujaf-334	183	10	of	of	ADP
gujaf-334	183	11	accounting	accounting	NOUN
gujaf-334	183	12	discretion	discretion	NOUN
gujaf-334	183	13	,	,	PUNCT
gujaf-334	183	14	high	high	ADJ
gujaf-334	183	15	audit	audit	NOUN
gujaf-334	183	16	quality	quality	NOUN
gujaf-334	183	17	will	will	AUX
gujaf-334	183	18	enhance	enhance	VERB
gujaf-334	183	19	investors	investor	NOUN
gujaf-334	183	20	’	'	PUNCT
gujaf-334	183	21	confidence	confidence	NOUN
gujaf-334	183	22	in	in	ADP
gujaf-334	183	23	financial	financial	ADJ
gujaf-334	183	24	statement	statement	NOUN
gujaf-334	183	25	,	,	PUNCT
gujaf-334	183	26	which	which	PRON
gujaf-334	183	27	subsequently	subsequently	ADV
gujaf-334	183	28	results	result	VERB
gujaf-334	183	29	to	to	ADP
gujaf-334	183	30	higher	high	ADJ
gujaf-334	183	31	value	value	NOUN
gujaf-334	183	32	relevance	relevance	NOUN
gujaf-334	183	33	of	of	ADP
gujaf-334	183	34	the	the	DET
gujaf-334	183	35	information	information	NOUN
gujaf-334	183	36	contents	content	NOUN
gujaf-334	183	37	of	of	ADP
gujaf-334	183	38	financial	financial	ADJ
gujaf-334	183	39	statements	statement	NOUN
gujaf-334	183	40	.	.	PUNCT
gujaf-334	184	1	therefore	therefore	ADV
gujaf-334	184	2	,	,	PUNCT
gujaf-334	184	3	it	it	PRON
gujaf-334	184	4	on	on	ADP
gujaf-334	184	5	this	this	DET
gujaf-334	184	6	premise	premise	NOUN
gujaf-334	184	7	that	that	SCONJ
gujaf-334	184	8	the	the	DET
gujaf-334	184	9	study	study	NOUN
gujaf-334	184	10	seeks	seek	VERB
gujaf-334	184	11	to	to	PART
gujaf-334	184	12	examine	examine	VERB
gujaf-334	184	13	the	the	DET
gujaf-334	184	14	moderating	moderate	VERB
gujaf-334	184	15	role	role	NOUN
gujaf-334	184	16	of	of	ADP
gujaf-334	184	17	audit	audit	NOUN
gujaf-334	184	18	quality	quality	NOUN
gujaf-334	184	19	on	on	ADP
gujaf-334	184	20	the	the	DET
gujaf-334	184	21	value	value	NOUN
gujaf-334	184	22	relevance	relevance	NOUN
gujaf-334	184	23	of	of	ADP
gujaf-334	184	24	fair	fair	ADJ
gujaf-334	184	25	value	value	NOUN
gujaf-334	184	26	measurements	measurement	NOUN
gujaf-334	184	27	in	in	ADP
gujaf-334	184	28	the	the	DET
gujaf-334	184	29	financial	financial	ADJ
gujaf-334	184	30	services	service	NOUN
gujaf-334	184	31	industry	industry	NOUN
gujaf-334	184	32	in	in	ADP
gujaf-334	184	33	nigeria	nigeria	PROPN
gujaf-334	184	34	.	.	PUNCT
gujaf-334	185	1	several	several	ADJ
gujaf-334	185	2	studies	study	NOUN
gujaf-334	185	3	,	,	PUNCT
gujaf-334	185	4	particularly	particularly	ADV
gujaf-334	185	5	in	in	ADP
gujaf-334	185	6	the	the	DET
gujaf-334	185	7	developed	develop	VERB
gujaf-334	185	8	markets	market	NOUN
gujaf-334	185	9	,	,	PUNCT
gujaf-334	185	10	have	have	AUX
gujaf-334	185	11	examined	examine	VERB
gujaf-334	185	12	the	the	DET
gujaf-334	185	13	value	value	NOUN
gujaf-334	185	14	relevance	relevance	NOUN
gujaf-334	185	15	of	of	ADP
gujaf-334	185	16	fair	fair	ADJ
gujaf-334	185	17	value	value	NOUN
gujaf-334	185	18	measurement	measurement	NOUN
gujaf-334	185	19	hierarchy	hierarchy	NOUN
gujaf-334	185	20	.	.	PUNCT
gujaf-334	186	1	for	for	ADP
gujaf-334	186	2	example	example	NOUN
gujaf-334	186	3	,	,	PUNCT
gujaf-334	186	4	siekkinen	siekkinen	PROPN
gujaf-334	186	5	,	,	PUNCT
gujaf-334	186	6	(	(	PUNCT
gujaf-334	186	7	2016	2016	NUM
gujaf-334	186	8	)	)	PUNCT
gujaf-334	186	9	;	;	PUNCT
gujaf-334	186	10	goh	goh	PROPN
gujaf-334	186	11	et	et	PROPN
gujaf-334	186	12	al	al	PROPN
gujaf-334	186	13	,	,	PUNCT
gujaf-334	186	14	(	(	PUNCT
gujaf-334	186	15	2015	2015	NUM
gujaf-334	186	16	)	)	PUNCT
gujaf-334	186	17	;	;	PUNCT
gujaf-334	186	18	ehalaiye	ehalaiye	NOUN
gujaf-334	186	19	(	(	PUNCT
gujaf-334	186	20	2014	2014	NUM
gujaf-334	186	21	)	)	PUNCT
gujaf-334	186	22	;	;	PUNCT
gujaf-334	186	23	song	song	NOUN
gujaf-334	186	24	et	et	PROPN
gujaf-334	186	25	al	al	PROPN
gujaf-334	186	26	(	(	PUNCT
gujaf-334	186	27	2010	2010	NUM
gujaf-334	186	28	)	)	PUNCT
gujaf-334	186	29	;	;	PUNCT
gujaf-334	186	30	barth	barth	NOUN
gujaf-334	186	31	(	(	PUNCT
gujaf-334	186	32	1994	1994	NUM
gujaf-334	186	33	)	)	PUNCT
gujaf-334	186	34	;	;	PUNCT
gujaf-334	186	35	among	among	ADP
gujaf-334	186	36	others	other	NOUN
gujaf-334	186	37	,	,	PUNCT
gujaf-334	186	38	provide	provide	VERB
gujaf-334	186	39	empirical	empirical	ADJ
gujaf-334	186	40	evidence	evidence	NOUN
gujaf-334	186	41	that	that	SCONJ
gujaf-334	186	42	fair	fair	ADJ
gujaf-334	186	43	value	value	NOUN
gujaf-334	186	44	estimations	estimation	NOUN
gujaf-334	186	45	improve	improve	VERB
gujaf-334	186	46	the	the	DET
gujaf-334	186	47	credibility	credibility	NOUN
gujaf-334	186	48	of	of	ADP
gujaf-334	186	49	the	the	DET
gujaf-334	186	50	information	information	NOUN
gujaf-334	186	51	contents	content	NOUN
gujaf-334	186	52	of	of	ADP
gujaf-334	186	53	financial	financial	ADJ
gujaf-334	186	54	statements	statement	NOUN
gujaf-334	186	55	,	,	PUNCT
gujaf-334	186	56	and	and	CCONJ
gujaf-334	186	57	overall	overall	ADJ
gujaf-334	186	58	value	value	NOUN
gujaf-334	186	59	relevance	relevance	NOUN
gujaf-334	186	60	when	when	SCONJ
gujaf-334	186	61	compared	compare	VERB
gujaf-334	186	62	with	with	ADP
gujaf-334	186	63	historical	historical	ADJ
gujaf-334	186	64	cost	cost	NOUN
gujaf-334	186	65	information	information	NOUN
gujaf-334	186	66	.	.	PUNCT
gujaf-334	187	1	in	in	ADP
gujaf-334	187	2	addition	addition	NOUN
gujaf-334	187	3	,	,	PUNCT
gujaf-334	187	4	several	several	ADJ
gujaf-334	187	5	studies	study	NOUN
gujaf-334	187	6	have	have	AUX
gujaf-334	187	7	investigated	investigate	VERB
gujaf-334	187	8	the	the	DET
gujaf-334	187	9	moderating	moderate	VERB
gujaf-334	187	10	role	role	NOUN
gujaf-334	187	11	of	of	ADP
gujaf-334	187	12	corporate	corporate	ADJ
gujaf-334	187	13	governance	governance	NOUN
gujaf-334	187	14	on	on	ADP
gujaf-334	187	15	the	the	DET
gujaf-334	187	16	value	value	NOUN
gujaf-334	187	17	relevance	relevance	NOUN
gujaf-334	187	18	of	of	ADP
gujaf-334	187	19	fair	fair	ADJ
gujaf-334	187	20	value	value	NOUN
gujaf-334	187	21	of	of	ADP
gujaf-334	187	22	financial	financial	ADJ
gujaf-334	187	23	instruments	instrument	NOUN
gujaf-334	187	24	(	(	PUNCT
gujaf-334	187	25	siekkinen	siekkinen	PROPN
gujaf-334	187	26	,	,	PUNCT
gujaf-334	187	27	2016	2016	NUM
gujaf-334	187	28	;	;	PUNCT
gujaf-334	187	29	song	song	NOUN
gujaf-334	187	30	et	et	PROPN
gujaf-334	187	31	al	al	PROPN
gujaf-334	187	32	.	.	PROPN
gujaf-334	187	33	,	,	PUNCT
gujaf-334	187	34	2010	2010	NUM
gujaf-334	187	35	)	)	PUNCT
gujaf-334	187	36	.	.	PUNCT
gujaf-334	188	1	however	however	ADV
gujaf-334	188	2	,	,	PUNCT
gujaf-334	188	3	to	to	ADP
gujaf-334	188	4	researchers	researcher	NOUN
gujaf-334	188	5	’	’	PART
gujaf-334	188	6	knowledge	knowledge	NOUN
gujaf-334	188	7	and	and	CCONJ
gujaf-334	188	8	understanding	understanding	NOUN
gujaf-334	188	9	,	,	PUNCT
gujaf-334	188	10	studies	study	NOUN
gujaf-334	188	11	on	on	ADP
gujaf-334	188	12	fair	fair	ADJ
gujaf-334	188	13	value	value	NOUN
gujaf-334	188	14	accounting	accounting	NOUN
gujaf-334	188	15	are	be	AUX
gujaf-334	188	16	not	not	PART
gujaf-334	188	17	well	well	ADV
gujaf-334	188	18	explored	explore	VERB
gujaf-334	188	19	and	and	CCONJ
gujaf-334	188	20	there	there	PRON
gujaf-334	188	21	is	be	VERB
gujaf-334	188	22	little	little	ADJ
gujaf-334	188	23	documentary	documentary	ADJ
gujaf-334	188	24	evidence	evidence	NOUN
gujaf-334	188	25	regarding	regard	VERB
gujaf-334	188	26	the	the	DET
gujaf-334	188	27	value	value	NOUN
gujaf-334	188	28	relevance	relevance	NOUN
gujaf-334	188	29	of	of	ADP
gujaf-334	188	30	fair	fair	ADJ
gujaf-334	188	31	value	value	NOUN
gujaf-334	188	32	financial	financial	ADJ
gujaf-334	188	33	instruments	instrument	NOUN
gujaf-334	188	34	measurements	measurement	NOUN
gujaf-334	188	35	hierarchy	hierarchy	VERB
gujaf-334	188	36	,	,	PUNCT
gujaf-334	188	37	especially	especially	ADV
gujaf-334	188	38	in	in	ADP
gujaf-334	188	39	developing	develop	VERB
gujaf-334	188	40	countries	country	NOUN
gujaf-334	188	41	,	,	PUNCT
gujaf-334	188	42	like	like	ADP
gujaf-334	188	43	nigeria	nigeria	PROPN
gujaf-334	188	44	,	,	PUNCT
gujaf-334	188	45	where	where	SCONJ
gujaf-334	188	46	there	there	PRON
gujaf-334	188	47	is	be	VERB
gujaf-334	188	48	an	an	DET
gujaf-334	188	49	inactive	inactive	ADJ
gujaf-334	188	50	market	market	NOUN
gujaf-334	188	51	for	for	ADP
gujaf-334	188	52	financial	financial	ADJ
gujaf-334	188	53	instruments	instrument	NOUN
gujaf-334	188	54	.	.	PUNCT
gujaf-334	189	1	the	the	DET
gujaf-334	189	2	fundamental	fundamental	ADJ
gujaf-334	189	3	question	question	NOUN
gujaf-334	189	4	that	that	PRON
gujaf-334	189	5	is	be	AUX
gujaf-334	189	6	yet	yet	ADV
gujaf-334	189	7	to	to	PART
gujaf-334	189	8	be	be	AUX
gujaf-334	189	9	resolved	resolve	VERB
gujaf-334	189	10	in	in	ADP
gujaf-334	189	11	the	the	DET
gujaf-334	189	12	literatures	literature	NOUN
gujaf-334	189	13	is	be	AUX
gujaf-334	189	14	:	:	PUNCT
gujaf-334	189	15	whether	whether	SCONJ
gujaf-334	189	16	audit	audit	NOUN
gujaf-334	189	17	quality	quality	NOUN
gujaf-334	189	18	has	have	AUX
gujaf-334	189	19	moderating	moderate	VERB
gujaf-334	189	20	impact	impact	NOUN
gujaf-334	189	21	on	on	ADP
gujaf-334	189	22	the	the	DET
gujaf-334	189	23	value	value	NOUN
gujaf-334	189	24	relevance	relevance	NOUN
gujaf-334	189	25	of	of	ADP
gujaf-334	189	26	fair	fair	ADJ
gujaf-334	189	27	value	value	NOUN
gujaf-334	189	28	measurement	measurement	NOUN
gujaf-334	189	29	hierarchy	hierarchy	NOUN
gujaf-334	189	30	and	and	CCONJ
gujaf-334	189	31	this	this	PRON
gujaf-334	189	32	provides	provide	VERB
gujaf-334	189	33	motivation	motivation	NOUN
gujaf-334	189	34	for	for	ADP
gujaf-334	189	35	carrying	carry	VERB
gujaf-334	189	36	out	out	ADP
gujaf-334	189	37	this	this	DET
gujaf-334	189	38	study	study	NOUN
gujaf-334	189	39	.	.	PUNCT
gujaf-334	190	1	the	the	DET
gujaf-334	190	2	broad	broad	ADJ
gujaf-334	190	3	objective	objective	NOUN
gujaf-334	190	4	of	of	ADP
gujaf-334	190	5	this	this	DET
gujaf-334	190	6	study	study	NOUN
gujaf-334	190	7	is	be	AUX
gujaf-334	190	8	to	to	PART
gujaf-334	190	9	examine	examine	VERB
gujaf-334	190	10	the	the	DET
gujaf-334	190	11	moderating	moderate	VERB
gujaf-334	190	12	effect	effect	NOUN
gujaf-334	190	13	of	of	ADP
gujaf-334	190	14	audit	audit	NOUN
gujaf-334	190	15	quality	quality	NOUN
gujaf-334	190	16	on	on	ADP
gujaf-334	190	17	value	value	NOUN
gujaf-334	190	18	relevance	relevance	NOUN
gujaf-334	190	19	of	of	ADP
gujaf-334	190	20	fair	fair	ADJ
gujaf-334	190	21	value	value	NOUN
gujaf-334	190	22	financial	financial	ADJ
gujaf-334	190	23	instruments	instrument	NOUN
gujaf-334	190	24	measurements	measurement	NOUN
gujaf-334	190	25	hierarchy	hierarchy	NOUN
gujaf-334	190	26	of	of	ADP
gujaf-334	190	27	listed	list	VERB
gujaf-334	190	28	financial	financial	ADJ
gujaf-334	190	29	services	service	NOUN
gujaf-334	190	30	companies	company	NOUN
gujaf-334	190	31	in	in	ADP
gujaf-334	190	32	nigeria	nigeria	PROPN
gujaf-334	190	33	.	.	PUNCT
gujaf-334	191	1	the	the	DET
gujaf-334	191	2	specific	specific	ADJ
gujaf-334	191	3	objectives	objective	NOUN
gujaf-334	191	4	are	be	AUX
gujaf-334	191	5	to	to	PART
gujaf-334	191	6	ascertain	ascertain	VERB
gujaf-334	191	7	the	the	DET
gujaf-334	191	8	extent	extent	NOUN
gujaf-334	191	9	to	to	PART
gujaf-334	191	10	which	which	DET
gujaf-334	191	11	level	level	NOUN
gujaf-334	191	12	one	one	NUM
gujaf-334	191	13	,	,	PUNCT
gujaf-334	191	14	level	level	NOUN
gujaf-334	191	15	two	two	NUM
gujaf-334	191	16	and	and	CCONJ
gujaf-334	191	17	level	level	NOUN
gujaf-334	191	18	three	three	NUM
gujaf-334	191	19	fair	fair	ADJ
gujaf-334	191	20	value	value	NOUN
gujaf-334	191	21	measurements	measurement	NOUN
gujaf-334	191	22	hierarchy	hierarchy	VERB
gujaf-334	191	23	for	for	ADP
gujaf-334	191	24	financial	financial	ADJ
gujaf-334	191	25	assets	asset	NOUN
gujaf-334	191	26	affect	affect	VERB
gujaf-334	191	27	the	the	DET
gujaf-334	191	28	share	share	NOUN
gujaf-334	191	29	prices	price	NOUN
gujaf-334	191	30	of	of	ADP
gujaf-334	191	31	listed	list	VERB
gujaf-334	191	32	financial	financial	ADJ
gujaf-334	191	33	services	service	NOUN
gujaf-334	191	34	companies	company	NOUN
gujaf-334	191	35	in	in	ADP
gujaf-334	191	36	nigeria	nigeria	PROPN
gujaf-334	191	37	.	.	PUNCT
gujaf-334	192	1	gusau	gusau	PROPN
gujaf-334	192	2	journal	journal	PROPN
gujaf-334	192	3	of	of	ADP
gujaf-334	192	4	accounting	accounting	NOUN
gujaf-334	192	5	and	and	CCONJ
gujaf-334	192	6	finance	finance	NOUN
gujaf-334	192	7	,	,	PUNCT
gujaf-334	192	8	vol	vol	NOUN
gujaf-334	192	9	.	.	PROPN
gujaf-334	192	10	5	5	NUM
gujaf-334	192	11	,	,	PUNCT
gujaf-334	192	12	issue	issue	NOUN
gujaf-334	192	13	2	2	NUM
gujaf-334	192	14	,	,	PUNCT
gujaf-334	192	15	october	october	PROPN
gujaf-334	192	16	,	,	PUNCT
gujaf-334	192	17	2024	2024	NUM
gujaf-334	192	18	177	177	NUM
gujaf-334	192	19	as	as	SCONJ
gujaf-334	192	20	all	all	DET
gujaf-334	192	21	the	the	DET
gujaf-334	192	22	listed	list	VERB
gujaf-334	192	23	firms	firm	NOUN
gujaf-334	192	24	in	in	ADP
gujaf-334	192	25	nigeria	nigeria	PROPN
gujaf-334	192	26	are	be	AUX
gujaf-334	192	27	required	require	VERB
gujaf-334	192	28	to	to	PART
gujaf-334	192	29	comply	comply	VERB
gujaf-334	192	30	with	with	ADP
gujaf-334	192	31	ifrs	ifrs	NOUN
gujaf-334	192	32	for	for	ADP
gujaf-334	192	33	annual	annual	ADJ
gujaf-334	192	34	period	period	NOUN
gujaf-334	192	35	beginning	begin	VERB
gujaf-334	192	36	on	on	ADP
gujaf-334	192	37	or	or	CCONJ
gujaf-334	192	38	after	after	ADP
gujaf-334	192	39	january	january	PROPN
gujaf-334	192	40	1st	1st	NOUN
gujaf-334	192	41	,	,	PUNCT
gujaf-334	192	42	2012	2012	NUM
gujaf-334	192	43	,	,	PUNCT
gujaf-334	192	44	the	the	DET
gujaf-334	192	45	study	study	NOUN
gujaf-334	192	46	covers	cover	VERB
gujaf-334	192	47	2012	2012	NUM
gujaf-334	192	48	-	-	SYM
gujaf-334	192	49	2018	2018	NUM
gujaf-334	192	50	.	.	PUNCT
gujaf-334	193	1	this	this	DET
gujaf-334	193	2	period	period	NOUN
gujaf-334	193	3	is	be	AUX
gujaf-334	193	4	considered	consider	VERB
gujaf-334	193	5	because	because	SCONJ
gujaf-334	193	6	fair	fair	ADJ
gujaf-334	193	7	value	value	NOUN
gujaf-334	193	8	accounting	accounting	NOUN
gujaf-334	193	9	became	become	VERB
gujaf-334	193	10	prominent	prominent	ADJ
gujaf-334	193	11	following	follow	VERB
gujaf-334	193	12	the	the	DET
gujaf-334	193	13	adoption	adoption	NOUN
gujaf-334	193	14	of	of	ADP
gujaf-334	193	15	ifrs	ifrs	PROPN
gujaf-334	193	16	in	in	ADP
gujaf-334	193	17	nigeria	nigeria	PROPN
gujaf-334	193	18	.	.	PUNCT
gujaf-334	194	1	the	the	DET
gujaf-334	194	2	study	study	NOUN
gujaf-334	194	3	focuses	focus	VERB
gujaf-334	194	4	on	on	ADP
gujaf-334	194	5	the	the	DET
gujaf-334	194	6	listed	list	VERB
gujaf-334	194	7	financial	financial	ADJ
gujaf-334	194	8	services	service	NOUN
gujaf-334	194	9	industry	industry	NOUN
gujaf-334	194	10	in	in	ADP
gujaf-334	194	11	nigeria	nigeria	PROPN
gujaf-334	194	12	.	.	PUNCT
gujaf-334	195	1	this	this	PRON
gujaf-334	195	2	is	be	AUX
gujaf-334	195	3	based	base	VERB
gujaf-334	195	4	on	on	ADP
gujaf-334	195	5	the	the	DET
gujaf-334	195	6	grounds	ground	NOUN
gujaf-334	195	7	that	that	PRON
gujaf-334	195	8	significant	significant	ADJ
gujaf-334	195	9	part	part	NOUN
gujaf-334	195	10	of	of	ADP
gujaf-334	195	11	financial	financial	ADJ
gujaf-334	195	12	services	service	NOUN
gujaf-334	195	13	financial	financial	ADJ
gujaf-334	195	14	statements	statement	NOUN
gujaf-334	195	15	consists	consist	VERB
gujaf-334	195	16	of	of	ADP
gujaf-334	195	17	financial	financial	ADJ
gujaf-334	195	18	instruments	instrument	NOUN
gujaf-334	195	19	which	which	PRON
gujaf-334	195	20	are	be	AUX
gujaf-334	195	21	required	require	VERB
gujaf-334	195	22	to	to	PART
gujaf-334	195	23	be	be	AUX
gujaf-334	195	24	measured	measure	VERB
gujaf-334	195	25	at	at	ADP
gujaf-334	195	26	fair	fair	ADJ
gujaf-334	195	27	value	value	NOUN
gujaf-334	195	28	.	.	PUNCT
gujaf-334	196	1	the	the	DET
gujaf-334	196	2	study	study	NOUN
gujaf-334	196	3	benefits	benefit	VERB
gujaf-334	196	4	a	a	DET
gujaf-334	196	5	wide	wide	ADJ
gujaf-334	196	6	range	range	NOUN
gujaf-334	196	7	of	of	ADP
gujaf-334	196	8	users	user	NOUN
gujaf-334	196	9	.	.	PUNCT
gujaf-334	197	1	it	it	PRON
gujaf-334	197	2	contributes	contribute	VERB
gujaf-334	197	3	to	to	ADP
gujaf-334	197	4	the	the	DET
gujaf-334	197	5	academic	academic	ADJ
gujaf-334	197	6	literature	literature	NOUN
gujaf-334	197	7	on	on	ADP
gujaf-334	197	8	the	the	DET
gujaf-334	197	9	relevance	relevance	NOUN
gujaf-334	197	10	of	of	ADP
gujaf-334	197	11	fair	fair	ADJ
gujaf-334	197	12	value	value	NOUN
gujaf-334	197	13	measurement	measurement	NOUN
gujaf-334	197	14	hierarchy	hierarchy	NOUN
gujaf-334	197	15	;	;	PUNCT
gujaf-334	197	16	it	it	PRON
gujaf-334	197	17	benefits	benefit	VERB
gujaf-334	197	18	the	the	DET
gujaf-334	197	19	regulatory	regulatory	ADJ
gujaf-334	197	20	bodies	body	NOUN
gujaf-334	197	21	,	,	PUNCT
gujaf-334	197	22	both	both	PRON
gujaf-334	197	23	nationally	nationally	ADV
gujaf-334	197	24	and	and	CCONJ
gujaf-334	197	25	internationally	internationally	ADV
gujaf-334	197	26	and	and	CCONJ
gujaf-334	197	27	the	the	DET
gujaf-334	197	28	users	user	NOUN
gujaf-334	197	29	of	of	ADP
gujaf-334	197	30	financial	financial	ADJ
gujaf-334	197	31	reports	report	NOUN
gujaf-334	197	32	.	.	PUNCT
gujaf-334	198	1	in	in	ADP
gujaf-334	198	2	addition	addition	NOUN
gujaf-334	198	3	,	,	PUNCT
gujaf-334	198	4	the	the	DET
gujaf-334	198	5	study	study	NOUN
gujaf-334	198	6	contributes	contribute	VERB
gujaf-334	198	7	to	to	ADP
gujaf-334	198	8	the	the	DET
gujaf-334	198	9	ongoing	ongoing	ADJ
gujaf-334	198	10	debate	debate	NOUN
gujaf-334	198	11	concerning	concern	VERB
gujaf-334	198	12	the	the	DET
gujaf-334	198	13	role	role	NOUN
gujaf-334	198	14	of	of	ADP
gujaf-334	198	15	audit	audit	NOUN
gujaf-334	198	16	quality	quality	NOUN
gujaf-334	198	17	on	on	ADP
gujaf-334	198	18	the	the	DET
gujaf-334	198	19	value	value	NOUN
gujaf-334	198	20	relevance	relevance	NOUN
gujaf-334	198	21	of	of	ADP
gujaf-334	198	22	fair	fair	ADJ
gujaf-334	198	23	value	value	NOUN
gujaf-334	198	24	financial	financial	ADJ
gujaf-334	198	25	instruments	instrument	NOUN
gujaf-334	198	26	measurements	measurement	NOUN
gujaf-334	198	27	hierarchy	hierarchy	VERB
gujaf-334	198	28	.	.	PUNCT
gujaf-334	199	1	audit	audit	NOUN
gujaf-334	199	2	quality	quality	NOUN
gujaf-334	199	3	is	be	AUX
gujaf-334	199	4	one	one	NUM
gujaf-334	199	5	of	of	ADP
gujaf-334	199	6	the	the	DET
gujaf-334	199	7	important	important	ADJ
gujaf-334	199	8	elements	element	NOUN
gujaf-334	199	9	affecting	affect	VERB
gujaf-334	199	10	the	the	DET
gujaf-334	199	11	reliability	reliability	NOUN
gujaf-334	199	12	of	of	ADP
gujaf-334	199	13	financial	financial	ADJ
gujaf-334	199	14	reports	report	NOUN
gujaf-334	199	15	.	.	PUNCT
gujaf-334	200	1	therefore	therefore	ADV
gujaf-334	200	2	,	,	PUNCT
gujaf-334	200	3	this	this	DET
gujaf-334	200	4	study	study	NOUN
gujaf-334	200	5	examines	examine	VERB
gujaf-334	200	6	whether	whether	SCONJ
gujaf-334	200	7	higher	high	ADJ
gujaf-334	200	8	audit	audit	NOUN
gujaf-334	200	9	quality	quality	NOUN
gujaf-334	200	10	can	can	AUX
gujaf-334	200	11	mitigate	mitigate	VERB
gujaf-334	200	12	the	the	DET
gujaf-334	200	13	problems	problem	NOUN
gujaf-334	200	14	(	(	PUNCT
gujaf-334	200	15	noise	noise	NOUN
gujaf-334	200	16	and	and	CCONJ
gujaf-334	200	17	bias	bias	NOUN
gujaf-334	200	18	)	)	PUNCT
gujaf-334	200	19	associated	associate	VERB
gujaf-334	200	20	with	with	ADP
gujaf-334	200	21	fair	fair	ADJ
gujaf-334	200	22	value	value	NOUN
gujaf-334	200	23	accounting	accounting	NOUN
gujaf-334	200	24	.	.	PUNCT
gujaf-334	201	1	2.0	2.0	NUM
gujaf-334	201	2	literature	literature	NOUN
gujaf-334	201	3	review	review	VERB
gujaf-334	201	4	theoretical	theoretical	ADJ
gujaf-334	201	5	framework	framework	NOUN
gujaf-334	201	6	the	the	DET
gujaf-334	201	7	value	value	NOUN
gujaf-334	201	8	relevance	relevance	NOUN
gujaf-334	201	9	of	of	ADP
gujaf-334	201	10	fair	fair	ADJ
gujaf-334	201	11	value	value	NOUN
gujaf-334	201	12	hierarchy	hierarchy	NOUN
gujaf-334	201	13	disclosure	disclosure	NOUN
gujaf-334	201	14	has	have	AUX
gujaf-334	201	15	been	be	AUX
gujaf-334	201	16	widely	widely	ADV
gujaf-334	201	17	discussed	discuss	VERB
gujaf-334	201	18	in	in	ADP
gujaf-334	201	19	the	the	DET
gujaf-334	201	20	literature	literature	NOUN
gujaf-334	201	21	particularly	particularly	ADV
gujaf-334	201	22	in	in	ADP
gujaf-334	201	23	developed	develop	VERB
gujaf-334	201	24	countries	country	NOUN
gujaf-334	201	25	.	.	PUNCT
gujaf-334	202	1	several	several	ADJ
gujaf-334	202	2	attempts	attempt	NOUN
gujaf-334	202	3	have	have	AUX
gujaf-334	202	4	been	be	AUX
gujaf-334	202	5	made	make	VERB
gujaf-334	202	6	to	to	PART
gujaf-334	202	7	provide	provide	VERB
gujaf-334	202	8	empirical	empirical	ADJ
gujaf-334	202	9	evidence	evidence	NOUN
gujaf-334	202	10	regarding	regard	VERB
gujaf-334	202	11	the	the	DET
gujaf-334	202	12	relevance	relevance	NOUN
gujaf-334	202	13	of	of	ADP
gujaf-334	202	14	fair	fair	ADJ
gujaf-334	202	15	value	value	NOUN
gujaf-334	202	16	accounting	account	VERB
gujaf-334	202	17	for	for	ADP
gujaf-334	202	18	financial	financial	ADJ
gujaf-334	202	19	instruments	instrument	NOUN
gujaf-334	202	20	.	.	PUNCT
gujaf-334	203	1	prior	prior	ADJ
gujaf-334	203	2	literature	literature	NOUN
gujaf-334	203	3	such	such	ADJ
gujaf-334	203	4	as	as	ADP
gujaf-334	203	5	rozki	rozki	NOUN
gujaf-334	203	6	and	and	CCONJ
gujaf-334	203	7	mita	mita	NOUN
gujaf-334	203	8	,	,	PUNCT
gujaf-334	203	9	2017	2017	NUM
gujaf-334	203	10	;	;	PUNCT
gujaf-334	203	11	siekkinen	siekkinen	PROPN
gujaf-334	203	12	,	,	PUNCT
gujaf-334	203	13	2016	2016	NUM
gujaf-334	203	14	;	;	PUNCT
gujaf-334	203	15	siekkinen	siekkinen	PROPN
gujaf-334	203	16	,	,	PUNCT
gujaf-334	203	17	2015	2015	NUM
gujaf-334	203	18	;	;	PUNCT
gujaf-334	203	19	goh	goh	PROPN
gujaf-334	203	20	,	,	PUNCT
gujaf-334	203	21	et	et	PROPN
gujaf-334	203	22	.	.	PUNCT
gujaf-334	204	1	al	al	PROPN
gujaf-334	204	2	(	(	PUNCT
gujaf-334	204	3	2015	2015	NUM
gujaf-334	204	4	)	)	PUNCT
gujaf-334	204	5	;	;	PUNCT
gujaf-334	204	6	sweet	sweet	ADJ
gujaf-334	204	7	and	and	CCONJ
gujaf-334	204	8	zhang	zhang	PROPN
gujaf-334	204	9	(	(	PUNCT
gujaf-334	204	10	2015	2015	NUM
gujaf-334	204	11	)	)	PUNCT
gujaf-334	204	12	ehalaiye	ehalaiye	NOUN
gujaf-334	204	13	(	(	PUNCT
gujaf-334	204	14	2014	2014	NUM
gujaf-334	204	15	)	)	PUNCT
gujaf-334	204	16	;	;	PUNCT
gujaf-334	204	17	bosch	bosch	PROPN
gujaf-334	204	18	,	,	PUNCT
gujaf-334	204	19	2012	2012	NUM
gujaf-334	204	20	;	;	PUNCT
gujaf-334	204	21	song	song	NOUN
gujaf-334	204	22	,	,	PUNCT
gujaf-334	204	23	thomas	thomas	PROPN
gujaf-334	204	24	and	and	CCONJ
gujaf-334	204	25	yi	yi	PROPN
gujaf-334	204	26	,	,	PUNCT
gujaf-334	204	27	2010	2010	NUM
gujaf-334	204	28	;	;	PUNCT
gujaf-334	204	29	kolev	kolev	NOUN
gujaf-334	204	30	,	,	PUNCT
gujaf-334	204	31	2008	2008	NUM
gujaf-334	204	32	;	;	PUNCT
gujaf-334	204	33	goh	goh	PROPN
gujaf-334	204	34	,	,	PUNCT
gujaf-334	204	35	ng	ng	PROPN
gujaf-334	204	36	and	and	CCONJ
gujaf-334	204	37	yong	yong	PROPN
gujaf-334	204	38	,	,	PUNCT
gujaf-334	204	39	2009	2009	NUM
gujaf-334	204	40	;	;	PUNCT
gujaf-334	204	41	among	among	ADP
gujaf-334	204	42	others	other	NOUN
gujaf-334	204	43	,	,	PUNCT
gujaf-334	204	44	argued	argue	VERB
gujaf-334	204	45	that	that	SCONJ
gujaf-334	204	46	fair	fair	ADJ
gujaf-334	204	47	value	value	NOUN
gujaf-334	204	48	accounting	accounting	NOUN
gujaf-334	204	49	is	be	AUX
gujaf-334	204	50	overall	overall	ADJ
gujaf-334	204	51	value	value	NOUN
gujaf-334	204	52	relevance	relevance	NOUN
gujaf-334	204	53	and	and	CCONJ
gujaf-334	204	54	have	have	VERB
gujaf-334	204	55	incremental	incremental	ADJ
gujaf-334	204	56	explanatory	explanatory	ADJ
gujaf-334	204	57	power	power	NOUN
gujaf-334	204	58	when	when	SCONJ
gujaf-334	204	59	compared	compare	VERB
gujaf-334	204	60	with	with	ADP
gujaf-334	204	61	the	the	DET
gujaf-334	204	62	historical	historical	ADJ
gujaf-334	204	63	cost	cost	NOUN
gujaf-334	204	64	basis	basis	NOUN
gujaf-334	204	65	.	.	PUNCT
gujaf-334	205	1	song	song	NOUN
gujaf-334	205	2	et	et	PROPN
gujaf-334	205	3	al	al	PROPN
gujaf-334	205	4	(	(	PUNCT
gujaf-334	205	5	2010	2010	NUM
gujaf-334	205	6	)	)	PUNCT
gujaf-334	205	7	examine	examine	VERB
gujaf-334	205	8	the	the	DET
gujaf-334	205	9	value	value	NOUN
gujaf-334	205	10	relevance	relevance	NOUN
gujaf-334	205	11	of	of	ADP
gujaf-334	205	12	fas	fas	NOUN
gujaf-334	205	13	157	157	NUM
gujaf-334	205	14	fair	fair	ADJ
gujaf-334	205	15	value	value	NOUN
gujaf-334	205	16	hierarchy	hierarchy	NOUN
gujaf-334	205	17	information	information	NOUN
gujaf-334	205	18	and	and	CCONJ
gujaf-334	205	19	the	the	DET
gujaf-334	205	20	impact	impact	NOUN
gujaf-334	205	21	of	of	ADP
gujaf-334	205	22	corporate	corporate	ADJ
gujaf-334	205	23	governance	governance	NOUN
gujaf-334	205	24	mechanisms	mechanism	NOUN
gujaf-334	205	25	taking	take	VERB
gujaf-334	205	26	into	into	ADP
gujaf-334	205	27	consideration	consideration	NOUN
gujaf-334	205	28	quarterly	quarterly	ADJ
gujaf-334	205	29	data	datum	NOUN
gujaf-334	205	30	of	of	ADP
gujaf-334	205	31	u.s	u.s	PROPN
gujaf-334	205	32	banking	banking	NOUN
gujaf-334	205	33	firms	firm	NOUN
gujaf-334	205	34	in	in	ADP
gujaf-334	205	35	2008	2008	NUM
gujaf-334	205	36	.	.	PUNCT
gujaf-334	206	1	the	the	DET
gujaf-334	206	2	study	study	NOUN
gujaf-334	206	3	estimates	estimate	VERB
gujaf-334	206	4	the	the	DET
gujaf-334	206	5	association	association	NOUN
gujaf-334	206	6	between	between	ADP
gujaf-334	206	7	share	share	NOUN
gujaf-334	206	8	prices	price	NOUN
gujaf-334	206	9	and	and	CCONJ
gujaf-334	206	10	fair	fair	ADJ
gujaf-334	206	11	value	value	NOUN
gujaf-334	206	12	of	of	ADP
gujaf-334	206	13	assets	asset	NOUN
gujaf-334	206	14	and	and	CCONJ
gujaf-334	206	15	liabilities	liability	NOUN
gujaf-334	206	16	using	use	VERB
gujaf-334	206	17	the	the	DET
gujaf-334	206	18	modified	modified	ADJ
gujaf-334	206	19	olson	olson	NOUN
gujaf-334	206	20	model	model	NOUN
gujaf-334	206	21	(	(	PUNCT
gujaf-334	206	22	1995	1995	NUM
gujaf-334	206	23	)	)	PUNCT
gujaf-334	206	24	to	to	PART
gujaf-334	206	25	tests	test	VERB
gujaf-334	206	26	the	the	DET
gujaf-334	206	27	value	value	NOUN
gujaf-334	206	28	relevance	relevance	NOUN
gujaf-334	206	29	of	of	ADP
gujaf-334	206	30	fair	fair	ADJ
gujaf-334	206	31	value	value	NOUN
gujaf-334	206	32	measures	measure	NOUN
gujaf-334	206	33	for	for	ADP
gujaf-334	206	34	each	each	PRON
gujaf-334	206	35	of	of	ADP
gujaf-334	206	36	the	the	DET
gujaf-334	206	37	three	three	NUM
gujaf-334	206	38	disclosure	disclosure	NOUN
gujaf-334	206	39	levels	level	NOUN
gujaf-334	206	40	.	.	PUNCT
gujaf-334	207	1	the	the	DET
gujaf-334	207	2	findings	finding	NOUN
gujaf-334	207	3	indicate	indicate	VERB
gujaf-334	207	4	fair	fair	ADJ
gujaf-334	207	5	value	value	NOUN
gujaf-334	207	6	hierarchy	hierarchy	NOUN
gujaf-334	207	7	of	of	ADP
gujaf-334	207	8	financial	financial	ADJ
gujaf-334	207	9	instruments	instrument	NOUN
gujaf-334	207	10	disclosure	disclosure	NOUN
gujaf-334	207	11	are	be	AUX
gujaf-334	207	12	value	value	NOUN
gujaf-334	207	13	relevant	relevant	ADJ
gujaf-334	207	14	at	at	ADP
gujaf-334	207	15	all	all	DET
gujaf-334	207	16	levels	level	NOUN
gujaf-334	207	17	,	,	PUNCT
gujaf-334	207	18	however	however	ADV
gujaf-334	207	19	,	,	PUNCT
gujaf-334	207	20	the	the	DET
gujaf-334	207	21	value	value	NOUN
gujaf-334	207	22	relevance	relevance	NOUN
gujaf-334	207	23	of	of	ADP
gujaf-334	207	24	level	level	NOUN
gujaf-334	207	25	1	1	NUM
gujaf-334	207	26	and	and	CCONJ
gujaf-334	207	27	level	level	NOUN
gujaf-334	207	28	2	2	NUM
gujaf-334	207	29	fair	fair	ADJ
gujaf-334	207	30	values	value	NOUN
gujaf-334	207	31	was	be	AUX
gujaf-334	207	32	found	find	VERB
gujaf-334	207	33	to	to	PART
gujaf-334	207	34	be	be	AUX
gujaf-334	207	35	greater	great	ADJ
gujaf-334	207	36	than	than	ADP
gujaf-334	207	37	the	the	DET
gujaf-334	207	38	value	value	NOUN
gujaf-334	207	39	relevance	relevance	NOUN
gujaf-334	207	40	of	of	ADP
gujaf-334	207	41	level	level	NOUN
gujaf-334	207	42	3	3	NUM
gujaf-334	207	43	fair	fair	ADJ
gujaf-334	207	44	values	value	NOUN
gujaf-334	207	45	.	.	PUNCT
gujaf-334	208	1	this	this	DET
gujaf-334	208	2	result	result	NOUN
gujaf-334	208	3	is	be	AUX
gujaf-334	208	4	consistent	consistent	ADJ
gujaf-334	208	5	with	with	ADP
gujaf-334	208	6	the	the	DET
gujaf-334	208	7	notion	notion	NOUN
gujaf-334	208	8	that	that	SCONJ
gujaf-334	208	9	investors	investor	NOUN
gujaf-334	208	10	place	place	VERB
gujaf-334	208	11	less	less	ADJ
gujaf-334	208	12	value	value	NOUN
gujaf-334	208	13	on	on	ADP
gujaf-334	208	14	less	less	ADV
gujaf-334	208	15	reliable	reliable	ADJ
gujaf-334	208	16	fair	fair	ADJ
gujaf-334	208	17	value	value	NOUN
gujaf-334	208	18	measurements	measurement	NOUN
gujaf-334	208	19	.	.	PUNCT
gujaf-334	209	1	further	far	ADV
gujaf-334	209	2	,	,	PUNCT
gujaf-334	209	3	taking	take	VERB
gujaf-334	209	4	the	the	DET
gujaf-334	209	5	strength	strength	NOUN
gujaf-334	209	6	of	of	ADP
gujaf-334	209	7	corporate	corporate	ADJ
gujaf-334	209	8	governance	governance	NOUN
gujaf-334	209	9	into	into	ADP
gujaf-334	209	10	account	account	NOUN
gujaf-334	209	11	,	,	PUNCT
gujaf-334	209	12	the	the	DET
gujaf-334	209	13	study	study	NOUN
gujaf-334	209	14	examines	examine	VERB
gujaf-334	209	15	whether	whether	SCONJ
gujaf-334	209	16	the	the	DET
gujaf-334	209	17	value	value	NOUN
gujaf-334	209	18	relevance	relevance	NOUN
gujaf-334	209	19	of	of	ADP
gujaf-334	209	20	fair	fair	ADJ
gujaf-334	209	21	value	value	NOUN
gujaf-334	209	22	measurement	measurement	NOUN
gujaf-334	209	23	hierarchy	hierarchy	NOUN
gujaf-334	209	24	levels	level	NOUN
gujaf-334	209	25	varies	vary	VERB
gujaf-334	209	26	across	across	ADP
gujaf-334	209	27	six	six	NUM
gujaf-334	209	28	individual	individual	ADJ
gujaf-334	209	29	governance	governance	NOUN
gujaf-334	209	30	mechanisms	mechanism	NOUN
gujaf-334	209	31	(	(	PUNCT
gujaf-334	209	32	i.e.	i.e.	X
gujaf-334	209	33	,	,	PUNCT
gujaf-334	209	34	board	board	NOUN
gujaf-334	209	35	independence	independence	NOUN
gujaf-334	209	36	,	,	PUNCT
gujaf-334	209	37	audit	audit	NOUN
gujaf-334	209	38	committee	committee	NOUN
gujaf-334	209	39	financial	financial	ADJ
gujaf-334	209	40	expertise	expertise	NOUN
gujaf-334	209	41	,	,	PUNCT
gujaf-334	209	42	the	the	DET
gujaf-334	209	43	frequency	frequency	NOUN
gujaf-334	209	44	of	of	ADP
gujaf-334	209	45	annual	annual	ADJ
gujaf-334	209	46	audit	audit	NOUN
gujaf-334	209	47	committee	committee	NOUN
gujaf-334	209	48	meetings	meeting	NOUN
gujaf-334	209	49	,	,	PUNCT
gujaf-334	209	50	the	the	DET
gujaf-334	209	51	percent	percent	NOUN
gujaf-334	209	52	of	of	ADP
gujaf-334	209	53	shares	share	NOUN
gujaf-334	209	54	held	hold	VERB
gujaf-334	209	55	by	by	ADP
gujaf-334	209	56	institutional	institutional	ADJ
gujaf-334	209	57	investors	investor	NOUN
gujaf-334	209	58	and	and	CCONJ
gujaf-334	209	59	the	the	DET
gujaf-334	209	60	auditor	auditor	NOUN
gujaf-334	209	61	’s	’s	PART
gujaf-334	209	62	firm	firm	ADJ
gujaf-334	209	63	size	size	NOUN
gujaf-334	209	64	)	)	PUNCT
gujaf-334	209	65	.	.	PUNCT
gujaf-334	210	1	the	the	DET
gujaf-334	210	2	study	study	NOUN
gujaf-334	210	3	found	find	VERB
gujaf-334	210	4	that	that	SCONJ
gujaf-334	210	5	the	the	DET
gujaf-334	210	6	value	value	NOUN
gujaf-334	210	7	relevance	relevance	NOUN
gujaf-334	210	8	of	of	ADP
gujaf-334	210	9	level	level	NOUN
gujaf-334	210	10	3	3	NUM
gujaf-334	210	11	fair	fair	ADJ
gujaf-334	210	12	value	value	NOUN
gujaf-334	210	13	is	be	AUX
gujaf-334	210	14	greater	great	ADJ
gujaf-334	210	15	for	for	ADP
gujaf-334	210	16	firms	firm	NOUN
gujaf-334	210	17	with	with	ADP
gujaf-334	210	18	strong	strong	ADJ
gujaf-334	210	19	corporate	corporate	ADJ
gujaf-334	210	20	governance	governance	NOUN
gujaf-334	210	21	.	.	PUNCT
gujaf-334	211	1	overall	overall	ADV
gujaf-334	211	2	,	,	PUNCT
gujaf-334	211	3	the	the	DET
gujaf-334	211	4	study	study	NOUN
gujaf-334	211	5	provides	provide	VERB
gujaf-334	211	6	empirical	empirical	ADJ
gujaf-334	211	7	evidence	evidence	NOUN
gujaf-334	211	8	that	that	SCONJ
gujaf-334	211	9	the	the	DET
gujaf-334	211	10	fair	fair	ADJ
gujaf-334	211	11	value	value	NOUN
gujaf-334	211	12	hierarchy	hierarchy	NOUN
gujaf-334	211	13	required	require	VERB
gujaf-334	211	14	by	by	ADP
gujaf-334	211	15	fas	fas	PROPN
gujaf-334	211	16	157	157	NUM
gujaf-334	211	17	provides	provide	VERB
gujaf-334	211	18	useful	useful	ADJ
gujaf-334	211	19	information	information	NOUN
gujaf-334	211	20	to	to	ADP
gujaf-334	211	21	investors	investor	NOUN
gujaf-334	211	22	and	and	CCONJ
gujaf-334	211	23	the	the	DET
gujaf-334	211	24	strength	strength	NOUN
gujaf-334	211	25	of	of	ADP
gujaf-334	211	26	corporate	corporate	ADJ
gujaf-334	211	27	governance	governance	NOUN
gujaf-334	211	28	appears	appear	VERB
gujaf-334	211	29	to	to	PART
gujaf-334	211	30	mitigate	mitigate	VERB
gujaf-334	211	31	the	the	DET
gujaf-334	211	32	information	information	NOUN
gujaf-334	211	33	asymmetry	asymmetry	NOUN
gujaf-334	211	34	problem	problem	NOUN
gujaf-334	211	35	arising	arise	VERB
gujaf-334	211	36	from	from	ADP
gujaf-334	211	37	relatively	relatively	ADV
gujaf-334	211	38	less	less	ADV
gujaf-334	211	39	reliable	reliable	ADJ
gujaf-334	211	40	fair	fair	ADJ
gujaf-334	211	41	value	value	NOUN
gujaf-334	211	42	inputs	input	NOUN
gujaf-334	211	43	.	.	PUNCT
gujaf-334	212	1	the	the	DET
gujaf-334	212	2	finding	finding	NOUN
gujaf-334	212	3	of	of	ADP
gujaf-334	212	4	this	this	DET
gujaf-334	212	5	study	study	NOUN
gujaf-334	212	6	is	be	AUX
gujaf-334	212	7	limited	limit	VERB
gujaf-334	212	8	as	as	SCONJ
gujaf-334	212	9	it	it	PRON
gujaf-334	212	10	only	only	ADV
gujaf-334	212	11	represents	represent	VERB
gujaf-334	212	12	observations	observation	NOUN
gujaf-334	212	13	during	during	ADP
gujaf-334	212	14	the	the	DET
gujaf-334	212	15	first	first	ADJ
gujaf-334	212	16	three	three	NUM
gujaf-334	212	17	quarters	quarter	NOUN
gujaf-334	212	18	of	of	ADP
gujaf-334	212	19	2008	2008	NUM
gujaf-334	212	20	based	base	VERB
gujaf-334	212	21	on	on	ADP
gujaf-334	212	22	the	the	DET
gujaf-334	212	23	financial	financial	ADJ
gujaf-334	212	24	data	datum	NOUN
gujaf-334	212	25	of	of	ADP
gujaf-334	212	26	european	european	ADJ
gujaf-334	212	27	firms	firm	NOUN
gujaf-334	212	28	.	.	PUNCT
gujaf-334	213	1	more	more	ADV
gujaf-334	213	2	so	so	ADV
gujaf-334	213	3	,	,	PUNCT
gujaf-334	213	4	replicating	replicate	VERB
gujaf-334	213	5	the	the	DET
gujaf-334	213	6	study	study	NOUN
gujaf-334	213	7	in	in	ADP
gujaf-334	213	8	a	a	DET
gujaf-334	213	9	developing	develop	VERB
gujaf-334	213	10	country	country	NOUN
gujaf-334	213	11	like	like	ADP
gujaf-334	213	12	nigeria	nigeria	PRON
gujaf-334	213	13	where	where	SCONJ
gujaf-334	213	14	most	most	ADJ
gujaf-334	213	15	financial	financial	ADJ
gujaf-334	213	16	instruments	instrument	NOUN
gujaf-334	213	17	lack	lack	VERB
gujaf-334	213	18	active	active	ADJ
gujaf-334	213	19	market	market	NOUN
gujaf-334	213	20	may	may	AUX
gujaf-334	213	21	result	result	VERB
gujaf-334	213	22	in	in	ADP
gujaf-334	213	23	different	different	ADJ
gujaf-334	213	24	findings	finding	NOUN
gujaf-334	213	25	.	.	PUNCT
gujaf-334	214	1	gusau	gusau	PROPN
gujaf-334	214	2	journal	journal	PROPN
gujaf-334	214	3	of	of	ADP
gujaf-334	214	4	accounting	accounting	NOUN
gujaf-334	214	5	and	and	CCONJ
gujaf-334	214	6	finance	finance	NOUN
gujaf-334	214	7	,	,	PUNCT
gujaf-334	214	8	vol	vol	NOUN
gujaf-334	214	9	.	.	PROPN
gujaf-334	214	10	5	5	NUM
gujaf-334	214	11	,	,	PUNCT
gujaf-334	214	12	issue	issue	NOUN
gujaf-334	214	13	2	2	NUM
gujaf-334	214	14	,	,	PUNCT
gujaf-334	214	15	october	october	PROPN
gujaf-334	214	16	,	,	PUNCT
gujaf-334	214	17	2024	2024	NUM
gujaf-334	214	18	178	178	NUM
gujaf-334	214	19	kolev	kolev	NOUN
gujaf-334	214	20	(	(	PUNCT
gujaf-334	214	21	2009	2009	NUM
gujaf-334	214	22	)	)	PUNCT
gujaf-334	214	23	examined	examine	VERB
gujaf-334	214	24	the	the	DET
gujaf-334	214	25	concern	concern	NOUN
gujaf-334	214	26	that	that	SCONJ
gujaf-334	214	27	fair	fair	ADJ
gujaf-334	214	28	value	value	NOUN
gujaf-334	214	29	estimates	estimate	NOUN
gujaf-334	214	30	for	for	ADP
gujaf-334	214	31	assets	asset	NOUN
gujaf-334	214	32	and	and	CCONJ
gujaf-334	214	33	liabilities	liability	NOUN
gujaf-334	214	34	not	not	PART
gujaf-334	214	35	traded	trade	VERB
gujaf-334	214	36	in	in	ADP
gujaf-334	214	37	active	active	ADJ
gujaf-334	214	38	markets	market	NOUN
gujaf-334	214	39	(	(	PUNCT
gujaf-334	214	40	i.e	i.e	ADP
gujaf-334	214	41	mark	mark	VERB
gujaf-334	214	42	-	-	PUNCT
gujaf-334	214	43	to	to	ADP
gujaf-334	214	44	-	-	PUNCT
gujaf-334	214	45	model	model	NOUN
gujaf-334	214	46	)	)	PUNCT
gujaf-334	214	47	are	be	AUX
gujaf-334	214	48	too	too	ADV
gujaf-334	214	49	unreliable	unreliable	ADJ
gujaf-334	214	50	to	to	PART
gujaf-334	214	51	be	be	AUX
gujaf-334	214	52	used	use	VERB
gujaf-334	214	53	in	in	ADP
gujaf-334	214	54	financial	financial	ADJ
gujaf-334	214	55	reporting	reporting	NOUN
gujaf-334	214	56	using	use	VERB
gujaf-334	214	57	disclosure	disclosure	NOUN
gujaf-334	214	58	mandated	mandate	VERB
gujaf-334	214	59	by	by	ADP
gujaf-334	214	60	statement	statement	NOUN
gujaf-334	214	61	of	of	ADP
gujaf-334	214	62	financial	financial	ADJ
gujaf-334	214	63	accounting	accounting	NOUN
gujaf-334	214	64	standards	standard	NOUN
gujaf-334	214	65	(	(	PUNCT
gujaf-334	214	66	fas	fas	NOUN
gujaf-334	214	67	)	)	PUNCT
gujaf-334	214	68	157	157	NUM
gujaf-334	214	69	“	"	PUNCT
gujaf-334	214	70	fair	fair	ADJ
gujaf-334	214	71	value	value	NOUN
gujaf-334	214	72	measurements	measurement	NOUN
gujaf-334	214	73	”	"	PUNCT
gujaf-334	214	74	.	.	PUNCT
gujaf-334	215	1	using	use	VERB
gujaf-334	215	2	a	a	DET
gujaf-334	215	3	sample	sample	NOUN
gujaf-334	215	4	of	of	ADP
gujaf-334	215	5	large	large	ADJ
gujaf-334	215	6	financial	financial	ADJ
gujaf-334	215	7	institutions	institution	NOUN
gujaf-334	215	8	for	for	ADP
gujaf-334	215	9	the	the	DET
gujaf-334	215	10	first	first	ADJ
gujaf-334	215	11	and	and	CCONJ
gujaf-334	215	12	second	second	ADJ
gujaf-334	215	13	quarters	quarter	NOUN
gujaf-334	215	14	of	of	ADP
gujaf-334	215	15	2008	2008	NUM
gujaf-334	215	16	,	,	PUNCT
gujaf-334	215	17	the	the	DET
gujaf-334	215	18	results	result	NOUN
gujaf-334	215	19	indicate	indicate	VERB
gujaf-334	215	20	a	a	DET
gujaf-334	215	21	significant	significant	ADJ
gujaf-334	215	22	positive	positive	ADJ
gujaf-334	215	23	association	association	NOUN
gujaf-334	215	24	between	between	ADP
gujaf-334	215	25	stock	stock	NOUN
gujaf-334	215	26	prices	price	NOUN
gujaf-334	215	27	and	and	CCONJ
gujaf-334	215	28	fair	fair	ADJ
gujaf-334	215	29	values	value	NOUN
gujaf-334	215	30	of	of	ADP
gujaf-334	215	31	net	net	ADJ
gujaf-334	215	32	assets	asset	NOUN
gujaf-334	215	33	measured	measure	VERB
gujaf-334	215	34	using	use	VERB
gujaf-334	215	35	unadjusted	unadjusted	ADJ
gujaf-334	215	36	market	market	NOUN
gujaf-334	215	37	prices	price	NOUN
gujaf-334	215	38	(	(	PUNCT
gujaf-334	215	39	level	level	NOUN
gujaf-334	215	40	1	1	NUM
gujaf-334	215	41	)	)	PUNCT
gujaf-334	215	42	,	,	PUNCT
gujaf-334	215	43	other	other	ADJ
gujaf-334	215	44	observable	observable	ADJ
gujaf-334	215	45	inputs	input	NOUN
gujaf-334	215	46	(	(	PUNCT
gujaf-334	215	47	level	level	NOUN
gujaf-334	215	48	2	2	NUM
gujaf-334	215	49	)	)	PUNCT
gujaf-334	215	50	,	,	PUNCT
gujaf-334	215	51	and	and	CCONJ
gujaf-334	215	52	significant	significant	ADJ
gujaf-334	215	53	unobservable	unobservable	ADJ
gujaf-334	215	54	inputs	input	NOUN
gujaf-334	215	55	(	(	PUNCT
gujaf-334	215	56	level	level	NOUN
gujaf-334	215	57	3	3	NUM
gujaf-334	215	58	)	)	PUNCT
gujaf-334	215	59	.	.	PUNCT
gujaf-334	216	1	further	far	ADV
gujaf-334	216	2	,	,	PUNCT
gujaf-334	216	3	the	the	DET
gujaf-334	216	4	estimated	estimate	VERB
gujaf-334	216	5	coefficients	coefficient	NOUN
gujaf-334	216	6	on	on	ADP
gujaf-334	216	7	the	the	DET
gujaf-334	216	8	markto	markto	NOUN
gujaf-334	216	9	-	-	PUNCT
gujaf-334	216	10	model	model	NOUN
gujaf-334	216	11	estimates	estimate	NOUN
gujaf-334	216	12	(	(	PUNCT
gujaf-334	216	13	levels	level	NOUN
gujaf-334	216	14	2	2	NUM
gujaf-334	216	15	and	and	CCONJ
gujaf-334	216	16	3	3	NUM
gujaf-334	216	17	)	)	PUNCT
gujaf-334	216	18	are	be	AUX
gujaf-334	216	19	consistently	consistently	ADV
gujaf-334	216	20	lower	low	ADJ
gujaf-334	216	21	than	than	ADP
gujaf-334	216	22	those	those	PRON
gujaf-334	216	23	on	on	ADP
gujaf-334	216	24	the	the	DET
gujaf-334	216	25	mark	mark	NOUN
gujaf-334	216	26	-	-	PUNCT
gujaf-334	216	27	to	to	ADP
gujaf-334	216	28	-	-	PUNCT
gujaf-334	216	29	market	market	NOUN
gujaf-334	216	30	fair	fair	ADJ
gujaf-334	216	31	values	value	NOUN
gujaf-334	216	32	(	(	PUNCT
gujaf-334	216	33	level	level	NOUN
gujaf-334	216	34	1	1	NUM
gujaf-334	216	35	)	)	PUNCT
gujaf-334	216	36	,	,	PUNCT
gujaf-334	216	37	however	however	ADV
gujaf-334	216	38	,	,	PUNCT
gujaf-334	216	39	the	the	DET
gujaf-334	216	40	difference	difference	NOUN
gujaf-334	216	41	is	be	AUX
gujaf-334	216	42	significant	significant	ADJ
gujaf-334	216	43	only	only	ADV
gujaf-334	216	44	for	for	ADP
gujaf-334	216	45	level	level	NOUN
gujaf-334	216	46	3	3	NUM
gujaf-334	216	47	net	net	ADJ
gujaf-334	216	48	assets	asset	NOUN
gujaf-334	216	49	.	.	PUNCT
gujaf-334	217	1	in	in	ADP
gujaf-334	217	2	addition	addition	NOUN
gujaf-334	217	3	,	,	PUNCT
gujaf-334	217	4	the	the	DET
gujaf-334	217	5	study	study	NOUN
gujaf-334	217	6	suggests	suggest	VERB
gujaf-334	217	7	that	that	SCONJ
gujaf-334	217	8	the	the	DET
gujaf-334	217	9	valuation	valuation	NOUN
gujaf-334	217	10	gap	gap	NOUN
gujaf-334	217	11	is	be	AUX
gujaf-334	217	12	more	more	ADV
gujaf-334	217	13	pronounced	pronounced	ADJ
gujaf-334	217	14	for	for	ADP
gujaf-334	217	15	firms	firm	NOUN
gujaf-334	217	16	with	with	ADP
gujaf-334	217	17	lower	low	ADJ
gujaf-334	217	18	equity	equity	NOUN
gujaf-334	217	19	capital	capital	NOUN
gujaf-334	217	20	and	and	CCONJ
gujaf-334	217	21	fewer	few	ADJ
gujaf-334	217	22	financial	financial	ADJ
gujaf-334	217	23	experts	expert	NOUN
gujaf-334	217	24	on	on	ADP
gujaf-334	217	25	the	the	DET
gujaf-334	217	26	audit	audit	NOUN
gujaf-334	217	27	committee	committee	NOUN
gujaf-334	217	28	,	,	PUNCT
gujaf-334	217	29	as	as	ADV
gujaf-334	217	30	well	well	ADV
gujaf-334	217	31	as	as	ADP
gujaf-334	217	32	for	for	ADP
gujaf-334	217	33	companies	company	NOUN
gujaf-334	217	34	that	that	PRON
gujaf-334	217	35	develop	develop	VERB
gujaf-334	217	36	their	their	PRON
gujaf-334	217	37	mark	mark	NOUN
gujaf-334	217	38	-	-	PUNCT
gujaf-334	217	39	to	to	ADP
gujaf-334	217	40	-	-	PUNCT
gujaf-334	217	41	model	model	NOUN
gujaf-334	217	42	estimates	estimate	NOUN
gujaf-334	217	43	internally	internally	ADV
gujaf-334	217	44	.	.	PUNCT
gujaf-334	218	1	although	although	SCONJ
gujaf-334	218	2	,	,	PUNCT
gujaf-334	218	3	the	the	DET
gujaf-334	218	4	results	result	NOUN
gujaf-334	218	5	of	of	ADP
gujaf-334	218	6	this	this	DET
gujaf-334	218	7	study	study	NOUN
gujaf-334	218	8	is	be	AUX
gujaf-334	218	9	consistent	consistent	ADJ
gujaf-334	218	10	with	with	ADP
gujaf-334	218	11	earlier	early	ADJ
gujaf-334	218	12	studies	study	NOUN
gujaf-334	218	13	,	,	PUNCT
gujaf-334	218	14	providing	provide	VERB
gujaf-334	218	15	evidence	evidence	NOUN
gujaf-334	218	16	that	that	SCONJ
gujaf-334	218	17	fair	fair	ADJ
gujaf-334	218	18	value	value	NOUN
gujaf-334	218	19	hierarchy	hierarchy	NOUN
gujaf-334	218	20	are	be	AUX
gujaf-334	218	21	overall	overall	ADJ
gujaf-334	218	22	value	value	NOUN
gujaf-334	218	23	relevant	relevant	ADJ
gujaf-334	218	24	and	and	CCONJ
gujaf-334	218	25	enhance	enhance	VERB
gujaf-334	218	26	the	the	DET
gujaf-334	218	27	investors	investor	NOUN
gujaf-334	218	28	’	'	PUNCT
gujaf-334	218	29	confidence	confidence	NOUN
gujaf-334	218	30	;	;	PUNCT
gujaf-334	218	31	the	the	DET
gujaf-334	218	32	potency	potency	NOUN
gujaf-334	218	33	of	of	ADP
gujaf-334	218	34	this	this	DET
gujaf-334	218	35	result	result	NOUN
gujaf-334	218	36	may	may	AUX
gujaf-334	218	37	differ	differ	VERB
gujaf-334	218	38	between	between	ADP
gujaf-334	218	39	a	a	DET
gujaf-334	218	40	developed	develop	VERB
gujaf-334	218	41	market	market	NOUN
gujaf-334	218	42	and	and	CCONJ
gujaf-334	218	43	a	a	DET
gujaf-334	218	44	developing	develop	VERB
gujaf-334	218	45	market	market	NOUN
gujaf-334	218	46	like	like	ADP
gujaf-334	218	47	the	the	DET
gujaf-334	218	48	nse	nse	NOUN
gujaf-334	218	49	.	.	PUNCT
gujaf-334	219	1	also	also	ADV
gujaf-334	219	2	,	,	PUNCT
gujaf-334	219	3	a	a	DET
gujaf-334	219	4	study	study	NOUN
gujaf-334	219	5	having	have	VERB
gujaf-334	219	6	a	a	DET
gujaf-334	219	7	recent	recent	ADJ
gujaf-334	219	8	and	and	CCONJ
gujaf-334	219	9	wider	wide	ADJ
gujaf-334	219	10	period	period	NOUN
gujaf-334	219	11	may	may	AUX
gujaf-334	219	12	produce	produce	VERB
gujaf-334	219	13	more	more	ADJ
gujaf-334	219	14	robust	robust	ADJ
gujaf-334	219	15	results	result	NOUN
gujaf-334	219	16	.	.	PUNCT
gujaf-334	220	1	in	in	ADP
gujaf-334	220	2	a	a	DET
gujaf-334	220	3	similar	similar	ADJ
gujaf-334	220	4	context	context	NOUN
gujaf-334	220	5	,	,	PUNCT
gujaf-334	220	6	bosch	bosch	PROPN
gujaf-334	220	7	(	(	PUNCT
gujaf-334	220	8	2012	2012	NUM
gujaf-334	220	9	)	)	PUNCT
gujaf-334	220	10	examined	examine	VERB
gujaf-334	220	11	the	the	DET
gujaf-334	220	12	value	value	NOUN
gujaf-334	220	13	relevance	relevance	NOUN
gujaf-334	220	14	of	of	ADP
gujaf-334	220	15	the	the	DET
gujaf-334	220	16	fair	fair	ADJ
gujaf-334	220	17	value	value	NOUN
gujaf-334	220	18	financial	financial	ADJ
gujaf-334	220	19	instruments	instrument	NOUN
gujaf-334	220	20	hierarchy	hierarchy	NOUN
gujaf-334	220	21	based	base	VERB
gujaf-334	220	22	on	on	ADP
gujaf-334	220	23	the	the	DET
gujaf-334	220	24	financial	financial	ADJ
gujaf-334	220	25	data	datum	NOUN
gujaf-334	220	26	of	of	ADP
gujaf-334	220	27	european	european	ADJ
gujaf-334	220	28	banks	bank	NOUN
gujaf-334	220	29	over	over	ADP
gujaf-334	220	30	the	the	DET
gujaf-334	220	31	period	period	NOUN
gujaf-334	220	32	2006	2006	NUM
gujaf-334	220	33	to	to	ADP
gujaf-334	220	34	2010	2010	NUM
gujaf-334	220	35	financial	financial	ADJ
gujaf-334	220	36	years	year	NOUN
gujaf-334	220	37	.	.	PUNCT
gujaf-334	221	1	using	use	VERB
gujaf-334	221	2	the	the	DET
gujaf-334	221	3	value	value	NOUN
gujaf-334	221	4	relevant	relevant	ADJ
gujaf-334	221	5	setting	setting	NOUN
gujaf-334	221	6	,	,	PUNCT
gujaf-334	221	7	the	the	DET
gujaf-334	221	8	results	result	NOUN
gujaf-334	221	9	indicate	indicate	VERB
gujaf-334	221	10	that	that	SCONJ
gujaf-334	221	11	fair	fair	ADJ
gujaf-334	221	12	values	value	NOUN
gujaf-334	221	13	of	of	ADP
gujaf-334	221	14	financial	financial	ADJ
gujaf-334	221	15	instruments	instrument	NOUN
gujaf-334	221	16	are	be	AUX
gujaf-334	221	17	value	value	NOUN
gujaf-334	221	18	relevant	relevant	ADJ
gujaf-334	221	19	but	but	CCONJ
gujaf-334	221	20	investors	investor	NOUN
gujaf-334	221	21	perceive	perceive	VERB
gujaf-334	221	22	the	the	DET
gujaf-334	221	23	reliability	reliability	NOUN
gujaf-334	221	24	of	of	ADP
gujaf-334	221	25	level	level	NOUN
gujaf-334	221	26	3	3	NUM
gujaf-334	221	27	fair	fair	ADJ
gujaf-334	221	28	value	value	NOUN
gujaf-334	221	29	as	as	ADP
gujaf-334	221	30	significantly	significantly	ADV
gujaf-334	221	31	lower	low	ADJ
gujaf-334	221	32	than	than	ADP
gujaf-334	221	33	the	the	DET
gujaf-334	221	34	reliability	reliability	NOUN
gujaf-334	221	35	of	of	ADP
gujaf-334	221	36	level	level	NOUN
gujaf-334	221	37	1	1	NUM
gujaf-334	221	38	and	and	CCONJ
gujaf-334	221	39	level	level	NOUN
gujaf-334	221	40	2	2	NUM
gujaf-334	221	41	fair	fair	ADJ
gujaf-334	221	42	values	value	NOUN
gujaf-334	221	43	.	.	PUNCT
gujaf-334	222	1	this	this	PRON
gujaf-334	222	2	suggests	suggest	VERB
gujaf-334	222	3	that	that	SCONJ
gujaf-334	222	4	the	the	DET
gujaf-334	222	5	investors	investor	NOUN
gujaf-334	222	6	only	only	ADV
gujaf-334	222	7	doubt	doubt	VERB
gujaf-334	222	8	the	the	DET
gujaf-334	222	9	reliability	reliability	NOUN
gujaf-334	222	10	of	of	ADP
gujaf-334	222	11	fair	fair	ADJ
gujaf-334	222	12	values	value	NOUN
gujaf-334	222	13	whose	whose	DET
gujaf-334	222	14	inputs	input	NOUN
gujaf-334	222	15	are	be	AUX
gujaf-334	222	16	based	base	VERB
gujaf-334	222	17	on	on	ADP
gujaf-334	222	18	discretionary	discretionary	ADJ
gujaf-334	222	19	assumptions	assumption	NOUN
gujaf-334	222	20	.	.	PUNCT
gujaf-334	223	1	in	in	ADP
gujaf-334	223	2	addition	addition	NOUN
gujaf-334	223	3	,	,	PUNCT
gujaf-334	223	4	the	the	DET
gujaf-334	223	5	study	study	NOUN
gujaf-334	223	6	also	also	ADV
gujaf-334	223	7	found	find	VERB
gujaf-334	223	8	a	a	DET
gujaf-334	223	9	weak	weak	ADJ
gujaf-334	223	10	significant	significant	ADJ
gujaf-334	223	11	impact	impact	NOUN
gujaf-334	223	12	on	on	ADP
gujaf-334	223	13	regulatory	regulatory	ADJ
gujaf-334	223	14	capital	capital	NOUN
gujaf-334	223	15	while	while	SCONJ
gujaf-334	223	16	the	the	DET
gujaf-334	223	17	reclassification	reclassification	NOUN
gujaf-334	223	18	of	of	ADP
gujaf-334	223	19	financial	financial	ADJ
gujaf-334	223	20	assets	asset	NOUN
gujaf-334	223	21	in	in	ADP
gujaf-334	223	22	general	general	ADJ
gujaf-334	223	23	has	have	VERB
gujaf-334	223	24	influence	influence	NOUN
gujaf-334	223	25	on	on	ADP
gujaf-334	223	26	the	the	DET
gujaf-334	223	27	reliability	reliability	NOUN
gujaf-334	223	28	of	of	ADP
gujaf-334	223	29	reported	report	VERB
gujaf-334	223	30	fair	fair	ADJ
gujaf-334	223	31	values	value	NOUN
gujaf-334	223	32	.	.	PUNCT
gujaf-334	224	1	although	although	SCONJ
gujaf-334	224	2	,	,	PUNCT
gujaf-334	224	3	the	the	DET
gujaf-334	224	4	results	result	NOUN
gujaf-334	224	5	of	of	ADP
gujaf-334	224	6	this	this	DET
gujaf-334	224	7	study	study	NOUN
gujaf-334	224	8	is	be	AUX
gujaf-334	224	9	consistent	consistent	ADJ
gujaf-334	224	10	with	with	ADP
gujaf-334	224	11	earlier	early	ADJ
gujaf-334	224	12	studies	study	NOUN
gujaf-334	224	13	,	,	PUNCT
gujaf-334	224	14	providing	provide	VERB
gujaf-334	224	15	evidence	evidence	NOUN
gujaf-334	224	16	of	of	ADP
gujaf-334	224	17	value	value	NOUN
gujaf-334	224	18	relevance	relevance	NOUN
gujaf-334	224	19	of	of	ADP
gujaf-334	224	20	fair	fair	ADJ
gujaf-334	224	21	value	value	NOUN
gujaf-334	224	22	at	at	ADP
gujaf-334	224	23	all	all	DET
gujaf-334	224	24	levels	level	NOUN
gujaf-334	224	25	and	and	CCONJ
gujaf-334	224	26	in	in	ADP
gujaf-334	224	27	addition	addition	NOUN
gujaf-334	224	28	provide	provide	VERB
gujaf-334	224	29	more	more	ADV
gujaf-334	224	30	robust	robust	ADJ
gujaf-334	224	31	results	result	NOUN
gujaf-334	224	32	regarding	regard	VERB
gujaf-334	224	33	the	the	DET
gujaf-334	224	34	reliability	reliability	NOUN
gujaf-334	224	35	of	of	ADP
gujaf-334	224	36	reclassification	reclassification	NOUN
gujaf-334	224	37	of	of	ADP
gujaf-334	224	38	financial	financial	ADJ
gujaf-334	224	39	assets	asset	NOUN
gujaf-334	224	40	,	,	PUNCT
gujaf-334	224	41	the	the	DET
gujaf-334	224	42	potency	potency	NOUN
gujaf-334	224	43	of	of	ADP
gujaf-334	224	44	this	this	DET
gujaf-334	224	45	results	result	NOUN
gujaf-334	224	46	may	may	AUX
gujaf-334	224	47	differ	differ	VERB
gujaf-334	224	48	between	between	ADP
gujaf-334	224	49	a	a	DET
gujaf-334	224	50	developed	develop	VERB
gujaf-334	224	51	market	market	NOUN
gujaf-334	224	52	and	and	CCONJ
gujaf-334	224	53	a	a	DET
gujaf-334	224	54	developing	develop	VERB
gujaf-334	224	55	market	market	NOUN
gujaf-334	224	56	such	such	ADJ
gujaf-334	224	57	as	as	ADP
gujaf-334	224	58	nse	nse	NOUN
gujaf-334	224	59	.	.	PUNCT
gujaf-334	225	1	more	more	ADV
gujaf-334	225	2	so	so	ADV
gujaf-334	225	3	,	,	PUNCT
gujaf-334	225	4	replicating	replicate	VERB
gujaf-334	225	5	the	the	DET
gujaf-334	225	6	study	study	NOUN
gujaf-334	225	7	in	in	ADP
gujaf-334	225	8	a	a	DET
gujaf-334	225	9	developing	develop	VERB
gujaf-334	225	10	country	country	NOUN
gujaf-334	225	11	like	like	ADP
gujaf-334	225	12	nigeria	nigeria	PRON
gujaf-334	225	13	where	where	SCONJ
gujaf-334	225	14	most	most	ADJ
gujaf-334	225	15	financial	financial	ADJ
gujaf-334	225	16	instruments	instrument	NOUN
gujaf-334	225	17	lack	lack	VERB
gujaf-334	225	18	active	active	ADJ
gujaf-334	225	19	market	market	NOUN
gujaf-334	225	20	may	may	AUX
gujaf-334	225	21	result	result	VERB
gujaf-334	225	22	in	in	ADP
gujaf-334	225	23	different	different	ADJ
gujaf-334	225	24	findings	finding	NOUN
gujaf-334	225	25	.	.	PUNCT
gujaf-334	226	1	using	use	VERB
gujaf-334	226	2	modified	modified	ADJ
gujaf-334	226	3	ohlson	ohlson	NOUN
gujaf-334	226	4	model	model	NOUN
gujaf-334	226	5	(	(	PUNCT
gujaf-334	226	6	1995	1995	NUM
gujaf-334	226	7	)	)	PUNCT
gujaf-334	226	8	,	,	PUNCT
gujaf-334	226	9	song	song	NOUN
gujaf-334	226	10	(	(	PUNCT
gujaf-334	226	11	2014	2014	NUM
gujaf-334	226	12	)	)	PUNCT
gujaf-334	226	13	investigated	investigate	VERB
gujaf-334	226	14	the	the	DET
gujaf-334	226	15	effects	effect	NOUN
gujaf-334	226	16	of	of	ADP
gujaf-334	226	17	market	market	NOUN
gujaf-334	226	18	volatility	volatility	NOUN
gujaf-334	226	19	on	on	ADP
gujaf-334	226	20	the	the	DET
gujaf-334	226	21	value	value	NOUN
gujaf-334	226	22	relevance	relevance	NOUN
gujaf-334	226	23	of	of	ADP
gujaf-334	226	24	fair	fair	ADJ
gujaf-334	226	25	values	value	NOUN
gujaf-334	226	26	of	of	ADP
gujaf-334	226	27	u.s	u.s	PROPN
gujaf-334	226	28	.	.	PROPN
gujaf-334	226	29	financial	financial	ADJ
gujaf-334	226	30	services	service	NOUN
gujaf-334	226	31	companies	company	NOUN
gujaf-334	226	32	for	for	ADP
gujaf-334	226	33	the	the	DET
gujaf-334	226	34	period	period	NOUN
gujaf-334	226	35	of	of	ADP
gujaf-334	226	36	2008	2008	NUM
gujaf-334	226	37	to	to	ADP
gujaf-334	226	38	2013	2013	NUM
gujaf-334	226	39	.	.	PUNCT
gujaf-334	227	1	the	the	DET
gujaf-334	227	2	finding	finding	NOUN
gujaf-334	227	3	reveals	reveal	VERB
gujaf-334	227	4	that	that	SCONJ
gujaf-334	227	5	market	market	NOUN
gujaf-334	227	6	volatility	volatility	NOUN
gujaf-334	227	7	negatively	negatively	ADV
gujaf-334	227	8	affects	affect	VERB
gujaf-334	227	9	value	value	NOUN
gujaf-334	227	10	relevance	relevance	NOUN
gujaf-334	227	11	of	of	ADP
gujaf-334	227	12	fair	fair	ADJ
gujaf-334	227	13	values	value	NOUN
gujaf-334	227	14	.	.	PUNCT
gujaf-334	228	1	specifically	specifically	ADV
gujaf-334	228	2	,	,	PUNCT
gujaf-334	228	3	market	market	NOUN
gujaf-334	228	4	-	-	PUNCT
gujaf-334	228	5	based	base	VERB
gujaf-334	228	6	fair	fair	ADJ
gujaf-334	228	7	values	value	NOUN
gujaf-334	228	8	,	,	PUNCT
gujaf-334	228	9	(	(	PUNCT
gujaf-334	228	10	level	level	NOUN
gujaf-334	228	11	1	1	NUM
gujaf-334	228	12	fair	fair	ADJ
gujaf-334	228	13	values	value	NOUN
gujaf-334	228	14	)	)	PUNCT
gujaf-334	228	15	and	and	CCONJ
gujaf-334	228	16	fair	fair	ADJ
gujaf-334	228	17	values	value	NOUN
gujaf-334	228	18	estimated	estimate	VERB
gujaf-334	228	19	based	base	VERB
gujaf-334	228	20	on	on	ADP
gujaf-334	228	21	observable	observable	ADJ
gujaf-334	228	22	market	market	NOUN
gujaf-334	228	23	inputs	input	NOUN
gujaf-334	228	24	(	(	PUNCT
gujaf-334	228	25	level	level	NOUN
gujaf-334	228	26	2	2	NUM
gujaf-334	228	27	fair	fair	ADJ
gujaf-334	228	28	values	value	NOUN
gujaf-334	228	29	)	)	PUNCT
gujaf-334	228	30	are	be	AUX
gujaf-334	228	31	significantly	significantly	ADV
gujaf-334	228	32	priced	price	VERB
gujaf-334	228	33	lower	lower	ADV
gujaf-334	228	34	when	when	SCONJ
gujaf-334	228	35	market	market	NOUN
gujaf-334	228	36	volatility	volatility	NOUN
gujaf-334	228	37	is	be	AUX
gujaf-334	228	38	high	high	ADJ
gujaf-334	228	39	.	.	PUNCT
gujaf-334	229	1	on	on	ADP
gujaf-334	229	2	the	the	DET
gujaf-334	229	3	contrary	contrary	NOUN
gujaf-334	229	4	,	,	PUNCT
gujaf-334	229	5	pricing	pricing	NOUN
gujaf-334	229	6	of	of	ADP
gujaf-334	229	7	fair	fair	ADJ
gujaf-334	229	8	values	value	NOUN
gujaf-334	229	9	estimated	estimate	VERB
gujaf-334	229	10	based	base	VERB
gujaf-334	229	11	on	on	ADP
gujaf-334	229	12	unobservable	unobservable	ADJ
gujaf-334	229	13	non	non	ADJ
gujaf-334	229	14	-	-	ADJ
gujaf-334	229	15	market	market	ADJ
gujaf-334	229	16	inputs	input	NOUN
gujaf-334	229	17	(	(	PUNCT
gujaf-334	229	18	level	level	NOUN
gujaf-334	229	19	3	3	NUM
gujaf-334	229	20	fair	fair	ADJ
gujaf-334	229	21	values	value	NOUN
gujaf-334	229	22	)	)	PUNCT
gujaf-334	229	23	is	be	AUX
gujaf-334	229	24	not	not	PART
gujaf-334	229	25	affected	affect	VERB
gujaf-334	229	26	by	by	ADP
gujaf-334	229	27	market	market	NOUN
gujaf-334	229	28	volatility	volatility	NOUN
gujaf-334	229	29	.	.	PUNCT
gujaf-334	230	1	this	this	PRON
gujaf-334	230	2	implies	imply	VERB
gujaf-334	230	3	that	that	SCONJ
gujaf-334	230	4	fair	fair	ADJ
gujaf-334	230	5	values	value	NOUN
gujaf-334	230	6	are	be	AUX
gujaf-334	230	7	priced	price	VERB
gujaf-334	230	8	at	at	ADP
gujaf-334	230	9	a	a	DET
gujaf-334	230	10	significant	significant	ADJ
gujaf-334	230	11	discount	discount	NOUN
gujaf-334	230	12	when	when	SCONJ
gujaf-334	230	13	market	market	NOUN
gujaf-334	230	14	volatility	volatility	NOUN
gujaf-334	230	15	is	be	AUX
gujaf-334	230	16	high	high	ADJ
gujaf-334	230	17	and	and	CCONJ
gujaf-334	230	18	this	this	PRON
gujaf-334	230	19	is	be	AUX
gujaf-334	230	20	because	because	SCONJ
gujaf-334	230	21	investors	investor	NOUN
gujaf-334	230	22	understand	understand	VERB
gujaf-334	230	23	the	the	DET
gujaf-334	230	24	effects	effect	NOUN
gujaf-334	230	25	of	of	ADP
gujaf-334	230	26	market	market	NOUN
gujaf-334	230	27	volatility	volatility	NOUN
gujaf-334	230	28	on	on	ADP
gujaf-334	230	29	fair	fair	ADJ
gujaf-334	230	30	values	value	NOUN
gujaf-334	230	31	and	and	CCONJ
gujaf-334	230	32	price	price	VERB
gujaf-334	230	33	them	they	PRON
gujaf-334	230	34	accordingly	accordingly	ADV
gujaf-334	230	35	.	.	PUNCT
gujaf-334	231	1	gusau	gusau	PROPN
gujaf-334	231	2	journal	journal	PROPN
gujaf-334	231	3	of	of	ADP
gujaf-334	231	4	accounting	accounting	NOUN
gujaf-334	231	5	and	and	CCONJ
gujaf-334	231	6	finance	finance	NOUN
gujaf-334	231	7	,	,	PUNCT
gujaf-334	231	8	vol	vol	NOUN
gujaf-334	231	9	.	.	PROPN
gujaf-334	231	10	5	5	NUM
gujaf-334	231	11	,	,	PUNCT
gujaf-334	231	12	issue	issue	NOUN
gujaf-334	231	13	2	2	NUM
gujaf-334	231	14	,	,	PUNCT
gujaf-334	231	15	october	october	PROPN
gujaf-334	231	16	,	,	PUNCT
gujaf-334	231	17	2024	2024	NUM
gujaf-334	231	18	179	179	NUM
gujaf-334	231	19	in	in	ADP
gujaf-334	231	20	a	a	DET
gujaf-334	231	21	similarly	similarly	ADV
gujaf-334	231	22	vein	vein	ADJ
gujaf-334	231	23	,	,	PUNCT
gujaf-334	231	24	arouri	arouri	PROPN
gujaf-334	231	25	,	,	PUNCT
gujaf-334	231	26	bellalah	bellalah	PROPN
gujaf-334	231	27	et	et	PROPN
gujaf-334	231	28	al	al	PROPN
gujaf-334	231	29	,	,	PUNCT
gujaf-334	231	30	(	(	PUNCT
gujaf-334	231	31	2012	2012	NUM
gujaf-334	231	32	)	)	PUNCT
gujaf-334	231	33	,	,	PUNCT
gujaf-334	231	34	examine	examine	VERB
gujaf-334	231	35	the	the	DET
gujaf-334	231	36	relevance	relevance	NOUN
gujaf-334	231	37	of	of	ADP
gujaf-334	231	38	fair	fair	ADJ
gujaf-334	231	39	value	value	NOUN
gujaf-334	231	40	accounting	account	VERB
gujaf-334	231	41	for	for	ADP
gujaf-334	231	42	financial	financial	ADJ
gujaf-334	231	43	instruments	instrument	NOUN
gujaf-334	231	44	,	,	PUNCT
gujaf-334	231	45	using	use	VERB
gujaf-334	231	46	french	french	ADJ
gujaf-334	231	47	listed	list	VERB
gujaf-334	231	48	companies	company	NOUN
gujaf-334	231	49	,	,	PUNCT
gujaf-334	231	50	the	the	DET
gujaf-334	231	51	study	study	NOUN
gujaf-334	231	52	find	find	VERB
gujaf-334	231	53	that	that	SCONJ
gujaf-334	231	54	volatility	volatility	NOUN
gujaf-334	231	55	of	of	ADP
gujaf-334	231	56	fair	fair	ADJ
gujaf-334	231	57	value	value	NOUN
gujaf-334	231	58	income	income	NOUN
gujaf-334	231	59	does	do	AUX
gujaf-334	231	60	not	not	PART
gujaf-334	231	61	significantly	significantly	ADV
gujaf-334	231	62	affect	affect	VERB
gujaf-334	231	63	stock	stock	NOUN
gujaf-334	231	64	price	price	NOUN
gujaf-334	231	65	and	and	CCONJ
gujaf-334	231	66	price	price	NOUN
gujaf-334	231	67	volatility	volatility	NOUN
gujaf-334	231	68	,	,	PUNCT
gujaf-334	231	69	and	and	CCONJ
gujaf-334	231	70	thus	thus	ADV
gujaf-334	231	71	has	have	VERB
gujaf-334	231	72	no	no	DET
gujaf-334	231	73	riskrelevant	riskrelevant	NOUN
gujaf-334	231	74	information	information	NOUN
gujaf-334	231	75	.	.	PUNCT
gujaf-334	232	1	in	in	ADP
gujaf-334	232	2	a	a	DET
gujaf-334	232	3	related	related	ADJ
gujaf-334	232	4	study	study	NOUN
gujaf-334	232	5	,	,	PUNCT
gujaf-334	232	6	goh	goh	PROPN
gujaf-334	232	7	et	et	PROPN
gujaf-334	232	8	al	al	PROPN
gujaf-334	232	9	.	.	PROPN
gujaf-334	233	1	(	(	PUNCT
gujaf-334	233	2	2015	2015	NUM
gujaf-334	233	3	)	)	PUNCT
gujaf-334	233	4	investigated	investigate	VERB
gujaf-334	233	5	market	market	NOUN
gujaf-334	233	6	pricing	pricing	NOUN
gujaf-334	233	7	of	of	ADP
gujaf-334	233	8	banks	bank	NOUN
gujaf-334	233	9	fair	fair	ADJ
gujaf-334	233	10	value	value	NOUN
gujaf-334	233	11	assets	asset	NOUN
gujaf-334	233	12	reported	report	VERB
gujaf-334	233	13	under	under	ADP
gujaf-334	233	14	sfas	sfas	NOUN
gujaf-334	233	15	157	157	NUM
gujaf-334	233	16	since	since	SCONJ
gujaf-334	233	17	2008	2008	NUM
gujaf-334	233	18	financial	financial	ADJ
gujaf-334	233	19	crises	crisis	NOUN
gujaf-334	233	20	using	use	VERB
gujaf-334	233	21	a	a	DET
gujaf-334	233	22	quarterly	quarterly	ADJ
gujaf-334	233	23	data	datum	NOUN
gujaf-334	233	24	from	from	ADP
gujaf-334	233	25	2008	2008	NUM
gujaf-334	233	26	to	to	ADP
gujaf-334	233	27	2011	2011	NUM
gujaf-334	233	28	.	.	PUNCT
gujaf-334	234	1	their	their	PRON
gujaf-334	234	2	study	study	NOUN
gujaf-334	234	3	analyse	analyse	NOUN
gujaf-334	234	4	how	how	SCONJ
gujaf-334	234	5	investors	investor	NOUN
gujaf-334	234	6	differentially	differentially	ADV
gujaf-334	234	7	price	price	VERB
gujaf-334	234	8	mark	mark	NOUN
gujaf-334	234	9	-	-	PUNCT
gujaf-334	234	10	to	to	ADP
gujaf-334	234	11	-	-	PUNCT
gujaf-334	234	12	model	model	NOUN
gujaf-334	234	13	and	and	CCONJ
gujaf-334	234	14	mark	mark	NOUN
gujaf-334	234	15	-	-	PUNCT
gujaf-334	234	16	to	to	ADP
gujaf-334	234	17	-	-	PUNCT
gujaf-334	234	18	market	market	NOUN
gujaf-334	234	19	assets	asset	NOUN
gujaf-334	234	20	relative	relative	ADJ
gujaf-334	234	21	to	to	ADP
gujaf-334	234	22	fair	fair	ADJ
gujaf-334	234	23	value	value	NOUN
gujaf-334	234	24	estimates	estimate	NOUN
gujaf-334	234	25	as	as	SCONJ
gujaf-334	234	26	reported	report	VERB
gujaf-334	234	27	by	by	ADP
gujaf-334	234	28	banks	bank	NOUN
gujaf-334	234	29	.	.	PUNCT
gujaf-334	235	1	they	they	PRON
gujaf-334	235	2	found	find	VERB
gujaf-334	235	3	that	that	DET
gujaf-334	235	4	level	level	NOUN
gujaf-334	235	5	3	3	NUM
gujaf-334	235	6	fair	fair	ADJ
gujaf-334	235	7	value	value	NOUN
gujaf-334	235	8	estimates	estimate	NOUN
gujaf-334	235	9	are	be	AUX
gujaf-334	235	10	typically	typically	ADV
gujaf-334	235	11	priced	price	VERB
gujaf-334	235	12	lower	low	ADJ
gujaf-334	235	13	than	than	ADP
gujaf-334	235	14	level	level	NOUN
gujaf-334	235	15	1	1	NUM
gujaf-334	235	16	and	and	CCONJ
gujaf-334	235	17	level	level	NOUN
gujaf-334	235	18	2	2	NUM
gujaf-334	235	19	fair	fair	ADJ
gujaf-334	235	20	value	value	NOUN
gujaf-334	235	21	estimates	estimate	NOUN
gujaf-334	235	22	between	between	ADP
gujaf-334	235	23	2008	2008	NUM
gujaf-334	235	24	and	and	CCONJ
gujaf-334	235	25	2011	2011	NUM
gujaf-334	235	26	.	.	PUNCT
gujaf-334	236	1	however	however	ADV
gujaf-334	236	2	,	,	PUNCT
gujaf-334	236	3	the	the	DET
gujaf-334	236	4	difference	difference	NOUN
gujaf-334	236	5	between	between	ADP
gujaf-334	236	6	the	the	DET
gujaf-334	236	7	pricing	pricing	NOUN
gujaf-334	236	8	of	of	ADP
gujaf-334	236	9	the	the	DET
gujaf-334	236	10	different	different	ADJ
gujaf-334	236	11	estimates	estimate	NOUN
gujaf-334	236	12	reduces	reduce	VERB
gujaf-334	236	13	over	over	ADP
gujaf-334	236	14	time	time	NOUN
gujaf-334	236	15	,	,	PUNCT
gujaf-334	236	16	suggesting	suggest	VERB
gujaf-334	236	17	that	that	SCONJ
gujaf-334	236	18	as	as	SCONJ
gujaf-334	236	19	market	market	NOUN
gujaf-334	236	20	conditions	condition	NOUN
gujaf-334	236	21	stabilize	stabilize	VERB
gujaf-334	236	22	in	in	ADP
gujaf-334	236	23	the	the	DET
gujaf-334	236	24	aftermath	aftermath	NOUN
gujaf-334	236	25	of	of	ADP
gujaf-334	236	26	the	the	DET
gujaf-334	236	27	2008	2008	NUM
gujaf-334	236	28	financial	financial	ADJ
gujaf-334	236	29	crisis	crisis	NOUN
gujaf-334	236	30	,	,	PUNCT
gujaf-334	236	31	the	the	DET
gujaf-334	236	32	reliability	reliability	NOUN
gujaf-334	236	33	concerns	concern	NOUN
gujaf-334	236	34	about	about	ADP
gujaf-334	236	35	level	level	NOUN
gujaf-334	236	36	3	3	NUM
gujaf-334	236	37	estimates	estimate	NOUN
gujaf-334	236	38	has	have	AUX
gujaf-334	236	39	been	be	AUX
gujaf-334	236	40	reduced	reduce	VERB
gujaf-334	236	41	to	to	ADP
gujaf-334	236	42	a	a	DET
gujaf-334	236	43	large	large	ADJ
gujaf-334	236	44	extent	extent	NOUN
gujaf-334	236	45	.	.	PUNCT
gujaf-334	237	1	further	far	ADV
gujaf-334	237	2	,	,	PUNCT
gujaf-334	237	3	the	the	DET
gujaf-334	237	4	study	study	NOUN
gujaf-334	237	5	document	document	NOUN
gujaf-334	237	6	that	that	PRON
gujaf-334	237	7	the	the	DET
gujaf-334	237	8	pricing	pricing	NOUN
gujaf-334	237	9	of	of	ADP
gujaf-334	237	10	the	the	DET
gujaf-334	237	11	level	level	NOUN
gujaf-334	237	12	1	1	NUM
gujaf-334	237	13	and	and	CCONJ
gujaf-334	237	14	level	level	NOUN
gujaf-334	237	15	2	2	NUM
gujaf-334	237	16	fair	fair	ADJ
gujaf-334	237	17	value	value	NOUN
gujaf-334	237	18	estimates	estimate	NOUN
gujaf-334	237	19	of	of	ADP
gujaf-334	237	20	assets	asset	NOUN
gujaf-334	237	21	is	be	AUX
gujaf-334	237	22	lower	low	ADJ
gujaf-334	237	23	for	for	ADP
gujaf-334	237	24	banks	bank	NOUN
gujaf-334	237	25	with	with	ADP
gujaf-334	237	26	lower	low	ADJ
gujaf-334	237	27	capital	capital	NOUN
gujaf-334	237	28	adequacy	adequacy	NOUN
gujaf-334	237	29	as	as	ADP
gujaf-334	237	30	a	a	DET
gujaf-334	237	31	result	result	NOUN
gujaf-334	237	32	investors	investor	NOUN
gujaf-334	237	33	are	be	AUX
gujaf-334	237	34	concerned	concerned	ADJ
gujaf-334	237	35	that	that	SCONJ
gujaf-334	237	36	banks	bank	NOUN
gujaf-334	237	37	with	with	ADP
gujaf-334	237	38	lower	low	ADJ
gujaf-334	237	39	capital	capital	NOUN
gujaf-334	237	40	adequacy	adequacy	NOUN
gujaf-334	237	41	might	might	AUX
gujaf-334	237	42	have	have	VERB
gujaf-334	237	43	to	to	PART
gujaf-334	237	44	liquidate	liquidate	VERB
gujaf-334	237	45	their	their	PRON
gujaf-334	237	46	assets	asset	NOUN
gujaf-334	237	47	at	at	ADP
gujaf-334	237	48	fire	fire	NOUN
gujaf-334	237	49	-	-	PUNCT
gujaf-334	237	50	sale	sale	NOUN
gujaf-334	237	51	prices	price	NOUN
gujaf-334	237	52	and	and	CCONJ
gujaf-334	237	53	not	not	PART
gujaf-334	237	54	based	base	VERB
gujaf-334	237	55	on	on	ADP
gujaf-334	237	56	the	the	DET
gujaf-334	237	57	firms	firm	NOUN
gujaf-334	237	58	’	'	PUNCT
gujaf-334	237	59	reported	report	VERB
gujaf-334	237	60	fair	fair	ADJ
gujaf-334	237	61	value	value	NOUN
gujaf-334	237	62	estimates	estimate	NOUN
gujaf-334	237	63	.	.	PUNCT
gujaf-334	238	1	siekkinen	siekkinen	PROPN
gujaf-334	238	2	(	(	PUNCT
gujaf-334	238	3	2015	2015	NUM
gujaf-334	238	4	)	)	PUNCT
gujaf-334	238	5	investigated	investigate	VERB
gujaf-334	238	6	the	the	DET
gujaf-334	238	7	impact	impact	NOUN
gujaf-334	238	8	of	of	ADP
gujaf-334	238	9	audit	audit	NOUN
gujaf-334	238	10	quality	quality	NOUN
gujaf-334	238	11	on	on	ADP
gujaf-334	238	12	the	the	DET
gujaf-334	238	13	value	value	NOUN
gujaf-334	238	14	relevance	relevance	NOUN
gujaf-334	238	15	of	of	ADP
gujaf-334	238	16	fair	fair	ADJ
gujaf-334	238	17	value	value	NOUN
gujaf-334	238	18	using	use	VERB
gujaf-334	238	19	a	a	DET
gujaf-334	238	20	sample	sample	NOUN
gujaf-334	238	21	of	of	ADP
gujaf-334	238	22	all	all	DET
gujaf-334	238	23	the	the	DET
gujaf-334	238	24	listed	listed	ADJ
gujaf-334	238	25	financial	financial	ADJ
gujaf-334	238	26	firms	firm	NOUN
gujaf-334	238	27	from	from	ADP
gujaf-334	238	28	all	all	DET
gujaf-334	238	29	28	28	NUM
gujaf-334	238	30	european	european	ADJ
gujaf-334	238	31	countries	country	NOUN
gujaf-334	238	32	which	which	PRON
gujaf-334	238	33	consists	consist	VERB
gujaf-334	238	34	546	546	NUM
gujaf-334	238	35	firm	firm	ADJ
gujaf-334	238	36	-	-	PUNCT
gujaf-334	238	37	year	year	NOUN
gujaf-334	238	38	observations	observation	NOUN
gujaf-334	238	39	from	from	ADP
gujaf-334	238	40	year	year	NOUN
gujaf-334	238	41	2013	2013	NUM
gujaf-334	238	42	to	to	ADP
gujaf-334	238	43	2014	2014	NUM
gujaf-334	238	44	.	.	PUNCT
gujaf-334	239	1	the	the	DET
gujaf-334	239	2	findings	finding	NOUN
gujaf-334	239	3	reported	report	VERB
gujaf-334	239	4	that	that	SCONJ
gujaf-334	239	5	the	the	DET
gujaf-334	239	6	non	non	ADJ
gujaf-334	239	7	-	-	ADJ
gujaf-334	239	8	audit	audit	ADJ
gujaf-334	239	9	service	service	NOUN
gujaf-334	239	10	(	(	PUNCT
gujaf-334	239	11	proxy	proxy	NOUN
gujaf-334	239	12	for	for	ADP
gujaf-334	239	13	audit	audit	NOUN
gujaf-334	239	14	independence	independence	NOUN
gujaf-334	239	15	)	)	PUNCT
gujaf-334	239	16	have	have	VERB
gujaf-334	239	17	a	a	DET
gujaf-334	239	18	positive	positive	ADJ
gujaf-334	239	19	association	association	NOUN
gujaf-334	239	20	with	with	ADP
gujaf-334	239	21	level	level	NOUN
gujaf-334	239	22	3	3	NUM
gujaf-334	239	23	fair	fair	ADJ
gujaf-334	239	24	value	value	NOUN
gujaf-334	239	25	assets	asset	NOUN
gujaf-334	239	26	.	.	PUNCT
gujaf-334	240	1	on	on	ADP
gujaf-334	240	2	the	the	DET
gujaf-334	240	3	contrary	contrary	NOUN
gujaf-334	240	4	,	,	PUNCT
gujaf-334	240	5	in	in	ADP
gujaf-334	240	6	analyzing	analyze	VERB
gujaf-334	240	7	client	client	NOUN
gujaf-334	240	8	important	important	ADJ
gujaf-334	240	9	(	(	PUNCT
gujaf-334	240	10	a	a	DET
gujaf-334	240	11	proxy	proxy	NOUN
gujaf-334	240	12	for	for	ADP
gujaf-334	240	13	audit	audit	NOUN
gujaf-334	240	14	quality	quality	NOUN
gujaf-334	240	15	)	)	PUNCT
gujaf-334	240	16	,	,	PUNCT
gujaf-334	240	17	the	the	DET
gujaf-334	240	18	study	study	NOUN
gujaf-334	240	19	finds	find	VERB
gujaf-334	240	20	that	that	SCONJ
gujaf-334	240	21	firms	firm	NOUN
gujaf-334	240	22	that	that	PRON
gujaf-334	240	23	are	be	AUX
gujaf-334	240	24	more	more	ADV
gujaf-334	240	25	important	important	ADJ
gujaf-334	240	26	to	to	ADP
gujaf-334	240	27	their	their	PRON
gujaf-334	240	28	audit	audit	NOUN
gujaf-334	240	29	firm	firm	NOUN
gujaf-334	240	30	disclose	disclose	VERB
gujaf-334	240	31	fair	fair	ADJ
gujaf-334	240	32	value	value	NOUN
gujaf-334	240	33	estimates	estimate	NOUN
gujaf-334	240	34	of	of	ADP
gujaf-334	240	35	a	a	DET
gujaf-334	240	36	lower	low	ADJ
gujaf-334	240	37	quality	quality	NOUN
gujaf-334	240	38	.	.	PUNCT
gujaf-334	241	1	also	also	ADV
gujaf-334	241	2	,	,	PUNCT
gujaf-334	241	3	for	for	ADP
gujaf-334	241	4	countries	country	NOUN
gujaf-334	241	5	with	with	ADP
gujaf-334	241	6	weaker	weak	ADJ
gujaf-334	241	7	investors	investor	NOUN
gujaf-334	241	8	’	'	PUNCT
gujaf-334	241	9	protection	protection	NOUN
gujaf-334	241	10	and	and	CCONJ
gujaf-334	241	11	legal	legal	ADJ
gujaf-334	241	12	tradition	tradition	NOUN
gujaf-334	241	13	,	,	PUNCT
gujaf-334	241	14	the	the	DET
gujaf-334	241	15	findings	finding	NOUN
gujaf-334	241	16	indicate	indicate	VERB
gujaf-334	241	17	that	that	SCONJ
gujaf-334	241	18	firms	firm	NOUN
gujaf-334	241	19	with	with	ADP
gujaf-334	241	20	big	big	ADJ
gujaf-334	241	21	4	4	NUM
gujaf-334	241	22	auditors	auditor	NOUN
gujaf-334	241	23	have	have	VERB
gujaf-334	241	24	a	a	DET
gujaf-334	241	25	lower	low	ADJ
gujaf-334	241	26	value	value	NOUN
gujaf-334	241	27	relevance	relevance	NOUN
gujaf-334	241	28	of	of	ADP
gujaf-334	241	29	fair	fair	ADJ
gujaf-334	241	30	value	value	NOUN
gujaf-334	241	31	estimates	estimate	NOUN
gujaf-334	241	32	than	than	ADP
gujaf-334	241	33	non	non	ADJ
gujaf-334	241	34	-	-	ADJ
gujaf-334	241	35	big	big	ADJ
gujaf-334	241	36	4	4	NUM
gujaf-334	241	37	auditors	auditor	NOUN
gujaf-334	241	38	.	.	PUNCT
gujaf-334	242	1	although	although	SCONJ
gujaf-334	242	2	,	,	PUNCT
gujaf-334	242	3	the	the	DET
gujaf-334	242	4	results	result	NOUN
gujaf-334	242	5	of	of	ADP
gujaf-334	242	6	this	this	DET
gujaf-334	242	7	study	study	NOUN
gujaf-334	242	8	is	be	AUX
gujaf-334	242	9	consistent	consistent	ADJ
gujaf-334	242	10	with	with	ADP
gujaf-334	242	11	earlier	early	ADJ
gujaf-334	242	12	studies	study	NOUN
gujaf-334	242	13	,	,	PUNCT
gujaf-334	242	14	providing	provide	VERB
gujaf-334	242	15	evidence	evidence	NOUN
gujaf-334	242	16	on	on	ADP
gujaf-334	242	17	the	the	DET
gujaf-334	242	18	impact	impact	NOUN
gujaf-334	242	19	of	of	ADP
gujaf-334	242	20	audit	audit	NOUN
gujaf-334	242	21	quality	quality	NOUN
gujaf-334	242	22	on	on	ADP
gujaf-334	242	23	the	the	DET
gujaf-334	242	24	value	value	NOUN
gujaf-334	242	25	relevance	relevance	NOUN
gujaf-334	242	26	of	of	ADP
gujaf-334	242	27	fair	fair	ADJ
gujaf-334	242	28	value	value	NOUN
gujaf-334	242	29	accounting	accounting	NOUN
gujaf-334	242	30	taking	take	VERB
gujaf-334	242	31	into	into	ADP
gujaf-334	242	32	consideration	consideration	NOUN
gujaf-334	242	33	different	different	ADJ
gujaf-334	242	34	measures	measure	NOUN
gujaf-334	242	35	of	of	ADP
gujaf-334	242	36	audit	audit	NOUN
gujaf-334	242	37	quality	quality	NOUN
gujaf-334	242	38	,	,	PUNCT
gujaf-334	242	39	the	the	DET
gujaf-334	242	40	potency	potency	NOUN
gujaf-334	242	41	of	of	ADP
gujaf-334	242	42	this	this	DET
gujaf-334	242	43	results	result	NOUN
gujaf-334	242	44	may	may	AUX
gujaf-334	242	45	differ	differ	VERB
gujaf-334	242	46	between	between	ADP
gujaf-334	242	47	a	a	DET
gujaf-334	242	48	developed	develop	VERB
gujaf-334	242	49	market	market	NOUN
gujaf-334	242	50	and	and	CCONJ
gujaf-334	242	51	a	a	DET
gujaf-334	242	52	developing	develop	VERB
gujaf-334	242	53	market	market	NOUN
gujaf-334	242	54	such	such	ADJ
gujaf-334	242	55	as	as	ADP
gujaf-334	242	56	nigeria	nigeria	PROPN
gujaf-334	242	57	.	.	PUNCT
gujaf-334	243	1	further	far	ADV
gujaf-334	243	2	,	,	PUNCT
gujaf-334	243	3	a	a	DET
gujaf-334	243	4	study	study	NOUN
gujaf-334	243	5	having	have	VERB
gujaf-334	243	6	a	a	DET
gujaf-334	243	7	recent	recent	ADJ
gujaf-334	243	8	and	and	CCONJ
gujaf-334	243	9	wider	wide	ADJ
gujaf-334	243	10	period	period	NOUN
gujaf-334	243	11	,	,	PUNCT
gujaf-334	243	12	may	may	AUX
gujaf-334	243	13	incorporate	incorporate	VERB
gujaf-334	243	14	recent	recent	ADJ
gujaf-334	243	15	happenings	happening	NOUN
gujaf-334	243	16	and	and	CCONJ
gujaf-334	243	17	produce	produce	VERB
gujaf-334	243	18	a	a	DET
gujaf-334	243	19	different	different	ADJ
gujaf-334	243	20	result	result	NOUN
gujaf-334	243	21	.	.	PUNCT
gujaf-334	244	1	sweet	sweet	ADJ
gujaf-334	244	2	and	and	CCONJ
gujaf-334	244	3	zhang	zhang	PROPN
gujaf-334	244	4	(	(	PUNCT
gujaf-334	244	5	2015	2015	NUM
gujaf-334	244	6	)	)	PUNCT
gujaf-334	244	7	examined	examine	VERB
gujaf-334	244	8	the	the	DET
gujaf-334	244	9	value	value	NOUN
gujaf-334	244	10	relevance	relevance	NOUN
gujaf-334	244	11	of	of	ADP
gujaf-334	244	12	fair	fair	ADJ
gujaf-334	244	13	value	value	NOUN
gujaf-334	244	14	financial	financial	ADJ
gujaf-334	244	15	assets	asset	NOUN
gujaf-334	244	16	during	during	ADP
gujaf-334	244	17	and	and	CCONJ
gujaf-334	244	18	after	after	ADP
gujaf-334	244	19	the	the	DET
gujaf-334	244	20	2008	2008	NUM
gujaf-334	244	21	financial	financial	ADJ
gujaf-334	244	22	crisis	crisis	NOUN
gujaf-334	244	23	with	with	ADP
gujaf-334	244	24	a	a	DET
gujaf-334	244	25	sample	sample	NOUN
gujaf-334	244	26	size	size	NOUN
gujaf-334	244	27	of	of	ADP
gujaf-334	244	28	186	186	NUM
gujaf-334	244	29	united	united	ADJ
gujaf-334	244	30	state	state	PROPN
gujaf-334	244	31	listed	list	VERB
gujaf-334	244	32	banks	bank	NOUN
gujaf-334	244	33	.	.	PUNCT
gujaf-334	245	1	the	the	DET
gujaf-334	245	2	period	period	NOUN
gujaf-334	245	3	of	of	ADP
gujaf-334	245	4	the	the	DET
gujaf-334	245	5	study	study	NOUN
gujaf-334	245	6	ranged	range	VERB
gujaf-334	245	7	from	from	ADP
gujaf-334	245	8	2008	2008	NUM
gujaf-334	245	9	to	to	ADP
gujaf-334	245	10	2009	2009	NUM
gujaf-334	245	11	and	and	CCONJ
gujaf-334	245	12	2012	2012	NUM
gujaf-334	245	13	to	to	ADP
gujaf-334	245	14	2013	2013	NUM
gujaf-334	245	15	,	,	PUNCT
gujaf-334	245	16	comparing	compare	VERB
gujaf-334	245	17	the	the	DET
gujaf-334	245	18	results	result	NOUN
gujaf-334	245	19	to	to	ADP
gujaf-334	245	20	the	the	DET
gujaf-334	245	21	value	value	NOUN
gujaf-334	245	22	relevance	relevance	NOUN
gujaf-334	245	23	during	during	ADP
gujaf-334	245	24	and	and	CCONJ
gujaf-334	245	25	after	after	ADP
gujaf-334	245	26	the	the	DET
gujaf-334	245	27	financial	financial	ADJ
gujaf-334	245	28	crises	crisis	NOUN
gujaf-334	245	29	respectively	respectively	ADV
gujaf-334	245	30	.	.	PUNCT
gujaf-334	246	1	based	base	VERB
gujaf-334	246	2	on	on	ADP
gujaf-334	246	3	the	the	DET
gujaf-334	246	4	quarterly	quarterly	ADJ
gujaf-334	246	5	data	datum	NOUN
gujaf-334	246	6	from	from	ADP
gujaf-334	246	7	the	the	DET
gujaf-334	246	8	banking	banking	NOUN
gujaf-334	246	9	industry	industry	NOUN
gujaf-334	246	10	,	,	PUNCT
gujaf-334	246	11	the	the	DET
gujaf-334	246	12	results	result	NOUN
gujaf-334	246	13	indicate	indicate	VERB
gujaf-334	246	14	that	that	SCONJ
gujaf-334	246	15	both	both	PRON
gujaf-334	246	16	fair	fair	ADJ
gujaf-334	246	17	value	value	NOUN
gujaf-334	246	18	disclosure	disclosure	NOUN
gujaf-334	246	19	and	and	CCONJ
gujaf-334	246	20	non	non	ADJ
gujaf-334	246	21	-	-	ADJ
gujaf-334	246	22	fair	fair	ADJ
gujaf-334	246	23	value	value	NOUN
gujaf-334	246	24	disclosure	disclosure	NOUN
gujaf-334	246	25	provide	provide	VERB
gujaf-334	246	26	investors	investor	NOUN
gujaf-334	246	27	with	with	ADP
gujaf-334	246	28	decision	decision	NOUN
gujaf-334	246	29	-	-	PUNCT
gujaf-334	246	30	related	relate	VERB
gujaf-334	246	31	information	information	NOUN
gujaf-334	246	32	.	.	PUNCT
gujaf-334	247	1	however	however	ADV
gujaf-334	247	2	,	,	PUNCT
gujaf-334	247	3	the	the	DET
gujaf-334	247	4	value	value	NOUN
gujaf-334	247	5	relevance	relevance	NOUN
gujaf-334	247	6	of	of	ADP
gujaf-334	247	7	fair	fair	ADJ
gujaf-334	247	8	value	value	NOUN
gujaf-334	247	9	assets	asset	NOUN
gujaf-334	247	10	was	be	AUX
gujaf-334	247	11	found	find	VERB
gujaf-334	247	12	to	to	PART
gujaf-334	247	13	be	be	AUX
gujaf-334	247	14	slightly	slightly	ADV
gujaf-334	247	15	greater	great	ADJ
gujaf-334	247	16	than	than	ADP
gujaf-334	247	17	value	value	NOUN
gujaf-334	247	18	relevance	relevance	NOUN
gujaf-334	247	19	of	of	ADP
gujaf-334	247	20	non	non	ADJ
gujaf-334	247	21	-	-	ADJ
gujaf-334	247	22	fair	fair	ADJ
gujaf-334	247	23	value	value	NOUN
gujaf-334	247	24	assets	asset	NOUN
gujaf-334	247	25	,	,	PUNCT
gujaf-334	247	26	and	and	CCONJ
gujaf-334	247	27	the	the	DET
gujaf-334	247	28	difference	difference	NOUN
gujaf-334	247	29	is	be	AUX
gujaf-334	247	30	larger	large	ADJ
gujaf-334	247	31	during	during	ADP
gujaf-334	247	32	recession	recession	NOUN
gujaf-334	247	33	period	period	NOUN
gujaf-334	247	34	.	.	PUNCT
gujaf-334	248	1	in	in	ADP
gujaf-334	248	2	addition	addition	NOUN
gujaf-334	248	3	,	,	PUNCT
gujaf-334	248	4	the	the	DET
gujaf-334	248	5	findings	finding	NOUN
gujaf-334	248	6	reported	report	VERB
gujaf-334	248	7	that	that	SCONJ
gujaf-334	248	8	the	the	DET
gujaf-334	248	9	value	value	NOUN
gujaf-334	248	10	relevance	relevance	NOUN
gujaf-334	248	11	of	of	ADP
gujaf-334	248	12	level	level	NOUN
gujaf-334	248	13	3	3	NUM
gujaf-334	248	14	financial	financial	ADJ
gujaf-334	248	15	assets	asset	NOUN
gujaf-334	248	16	is	be	AUX
gujaf-334	248	17	lower	low	ADJ
gujaf-334	248	18	than	than	ADP
gujaf-334	248	19	the	the	DET
gujaf-334	248	20	value	value	NOUN
gujaf-334	248	21	relevance	relevance	NOUN
gujaf-334	248	22	of	of	ADP
gujaf-334	248	23	level	level	NOUN
gujaf-334	248	24	1	1	NUM
gujaf-334	248	25	and	and	CCONJ
gujaf-334	248	26	level	level	NOUN
gujaf-334	248	27	2	2	NUM
gujaf-334	248	28	financial	financial	ADJ
gujaf-334	248	29	assets	asset	NOUN
gujaf-334	248	30	,	,	PUNCT
gujaf-334	248	31	and	and	CCONJ
gujaf-334	248	32	lower	low	ADJ
gujaf-334	248	33	than	than	ADP
gujaf-334	248	34	the	the	DET
gujaf-334	248	35	value	value	NOUN
gujaf-334	248	36	relevance	relevance	NOUN
gujaf-334	248	37	of	of	ADP
gujaf-334	248	38	non	non	ADJ
gujaf-334	248	39	-	-	ADJ
gujaf-334	248	40	financial	financial	ADJ
gujaf-334	248	41	assets	asset	NOUN
gujaf-334	248	42	.	.	PUNCT
gujaf-334	249	1	this	this	DET
gujaf-334	249	2	result	result	NOUN
gujaf-334	249	3	is	be	AUX
gujaf-334	249	4	true	true	ADJ
gujaf-334	249	5	in	in	ADP
gujaf-334	249	6	the	the	DET
gujaf-334	249	7	recession	recession	NOUN
gujaf-334	249	8	period	period	NOUN
gujaf-334	249	9	and	and	CCONJ
gujaf-334	249	10	the	the	DET
gujaf-334	249	11	normal	normal	ADJ
gujaf-334	249	12	economic	economic	ADJ
gujaf-334	249	13	period	period	NOUN
gujaf-334	249	14	.	.	PUNCT
gujaf-334	250	1	also	also	ADV
gujaf-334	250	2	,	,	PUNCT
gujaf-334	250	3	the	the	DET
gujaf-334	250	4	result	result	NOUN
gujaf-334	250	5	indicates	indicate	VERB
gujaf-334	250	6	that	that	SCONJ
gujaf-334	250	7	corporate	corporate	ADJ
gujaf-334	250	8	governance	governance	NOUN
gujaf-334	250	9	mechanisms	mechanism	NOUN
gujaf-334	250	10	have	have	VERB
gujaf-334	250	11	positive	positive	ADJ
gujaf-334	250	12	impact	impact	NOUN
gujaf-334	250	13	on	on	ADP
gujaf-334	250	14	bank	bank	NOUN
gujaf-334	250	15	stock	stock	NOUN
gujaf-334	250	16	prices	price	NOUN
gujaf-334	250	17	,	,	PUNCT
gujaf-334	250	18	and	and	CCONJ
gujaf-334	250	19	fair	fair	ADJ
gujaf-334	250	20	value	value	NOUN
gujaf-334	250	21	disclosure	disclosure	NOUN
gujaf-334	250	22	is	be	AUX
gujaf-334	250	23	gusau	gusau	ADJ
gujaf-334	250	24	journal	journal	NOUN
gujaf-334	250	25	of	of	ADP
gujaf-334	250	26	accounting	accounting	NOUN
gujaf-334	250	27	and	and	CCONJ
gujaf-334	250	28	finance	finance	NOUN
gujaf-334	250	29	,	,	PUNCT
gujaf-334	250	30	vol	vol	NOUN
gujaf-334	250	31	.	.	PROPN
gujaf-334	250	32	5	5	NUM
gujaf-334	250	33	,	,	PUNCT
gujaf-334	250	34	issue	issue	NOUN
gujaf-334	250	35	2	2	NUM
gujaf-334	250	36	,	,	PUNCT
gujaf-334	250	37	october	october	PROPN
gujaf-334	250	38	,	,	PUNCT
gujaf-334	250	39	2024	2024	NUM
gujaf-334	250	40	180	180	NUM
gujaf-334	250	41	more	more	ADV
gujaf-334	250	42	useful	useful	ADJ
gujaf-334	250	43	for	for	ADP
gujaf-334	250	44	firms	firm	NOUN
gujaf-334	250	45	with	with	ADP
gujaf-334	250	46	weak	weak	ADJ
gujaf-334	250	47	corporate	corporate	ADJ
gujaf-334	250	48	governance	governance	NOUN
gujaf-334	250	49	.	.	PUNCT
gujaf-334	251	1	although	although	SCONJ
gujaf-334	251	2	,	,	PUNCT
gujaf-334	251	3	the	the	DET
gujaf-334	251	4	results	result	NOUN
gujaf-334	251	5	of	of	ADP
gujaf-334	251	6	this	this	DET
gujaf-334	251	7	study	study	NOUN
gujaf-334	251	8	is	be	AUX
gujaf-334	251	9	consistent	consistent	ADJ
gujaf-334	251	10	with	with	ADP
gujaf-334	251	11	earlier	early	ADJ
gujaf-334	251	12	studies	study	NOUN
gujaf-334	251	13	,	,	PUNCT
gujaf-334	251	14	providing	provide	VERB
gujaf-334	251	15	evidence	evidence	NOUN
gujaf-334	251	16	of	of	ADP
gujaf-334	251	17	value	value	NOUN
gujaf-334	251	18	relevance	relevance	NOUN
gujaf-334	251	19	of	of	ADP
gujaf-334	251	20	fair	fair	ADJ
gujaf-334	251	21	value	value	NOUN
gujaf-334	251	22	financial	financial	ADJ
gujaf-334	251	23	instruments	instrument	NOUN
gujaf-334	251	24	disclosure	disclosure	NOUN
gujaf-334	251	25	at	at	ADP
gujaf-334	251	26	all	all	DET
gujaf-334	251	27	level	level	NOUN
gujaf-334	251	28	of	of	ADP
gujaf-334	251	29	hierarchy	hierarchy	NOUN
gujaf-334	251	30	;	;	PUNCT
gujaf-334	251	31	the	the	DET
gujaf-334	251	32	efficacy	efficacy	NOUN
gujaf-334	251	33	of	of	ADP
gujaf-334	251	34	this	this	DET
gujaf-334	251	35	results	result	NOUN
gujaf-334	251	36	may	may	AUX
gujaf-334	251	37	differ	differ	VERB
gujaf-334	251	38	between	between	ADP
gujaf-334	251	39	a	a	DET
gujaf-334	251	40	developed	develop	VERB
gujaf-334	251	41	market	market	NOUN
gujaf-334	251	42	and	and	CCONJ
gujaf-334	251	43	a	a	DET
gujaf-334	251	44	developing	develop	VERB
gujaf-334	251	45	market	market	NOUN
gujaf-334	251	46	like	like	ADP
gujaf-334	251	47	the	the	DET
gujaf-334	251	48	nse	nse	NOUN
gujaf-334	251	49	.	.	PUNCT
gujaf-334	252	1	in	in	ADP
gujaf-334	252	2	another	another	DET
gujaf-334	252	3	study	study	NOUN
gujaf-334	252	4	,	,	PUNCT
gujaf-334	252	5	siekkinen	siekkinen	PROPN
gujaf-334	252	6	(	(	PUNCT
gujaf-334	252	7	2016	2016	NUM
gujaf-334	252	8	)	)	PUNCT
gujaf-334	252	9	assessed	assess	VERB
gujaf-334	252	10	board	board	NOUN
gujaf-334	252	11	characteristics	characteristic	NOUN
gujaf-334	252	12	and	and	CCONJ
gujaf-334	252	13	the	the	DET
gujaf-334	252	14	value	value	NOUN
gujaf-334	252	15	relevance	relevance	NOUN
gujaf-334	252	16	of	of	ADP
gujaf-334	252	17	fair	fair	ADJ
gujaf-334	252	18	values	value	NOUN
gujaf-334	252	19	using	use	VERB
gujaf-334	252	20	the	the	DET
gujaf-334	252	21	financial	financial	ADJ
gujaf-334	252	22	data	datum	NOUN
gujaf-334	252	23	of	of	ADP
gujaf-334	252	24	all	all	DET
gujaf-334	252	25	the	the	DET
gujaf-334	252	26	28	28	NUM
gujaf-334	252	27	european	european	ADJ
gujaf-334	252	28	countries	country	NOUN
gujaf-334	252	29	during	during	ADP
gujaf-334	252	30	the	the	DET
gujaf-334	252	31	period	period	NOUN
gujaf-334	252	32	2012	2012	NUM
gujaf-334	252	33	to	to	ADP
gujaf-334	252	34	2013	2013	NUM
gujaf-334	252	35	.	.	PUNCT
gujaf-334	253	1	the	the	DET
gujaf-334	253	2	results	result	NOUN
gujaf-334	253	3	indicate	indicate	VERB
gujaf-334	253	4	that	that	PRON
gujaf-334	253	5	fair	fair	ADJ
gujaf-334	253	6	value	value	NOUN
gujaf-334	253	7	measurement	measurement	NOUN
gujaf-334	253	8	hierarchy	hierarchy	NOUN
gujaf-334	253	9	is	be	AUX
gujaf-334	253	10	overall	overall	ADJ
gujaf-334	253	11	value	value	NOUN
gujaf-334	253	12	relevant	relevant	ADJ
gujaf-334	253	13	to	to	ADP
gujaf-334	253	14	investors	investor	NOUN
gujaf-334	253	15	.	.	PUNCT
gujaf-334	254	1	in	in	ADP
gujaf-334	254	2	addition	addition	NOUN
gujaf-334	254	3	,	,	PUNCT
gujaf-334	254	4	the	the	DET
gujaf-334	254	5	study	study	NOUN
gujaf-334	254	6	found	find	VERB
gujaf-334	254	7	that	that	SCONJ
gujaf-334	254	8	,	,	PUNCT
gujaf-334	254	9	board	board	NOUN
gujaf-334	254	10	characteristics	characteristic	NOUN
gujaf-334	254	11	,	,	PUNCT
gujaf-334	254	12	in	in	ADP
gujaf-334	254	13	a	a	DET
gujaf-334	254	14	post	post	NOUN
gujaf-334	254	15	ifrs	ifrs	NOUN
gujaf-334	254	16	13	13	NUM
gujaf-334	254	17	regime	regime	NOUN
gujaf-334	254	18	,	,	PUNCT
gujaf-334	254	19	play	play	VERB
gujaf-334	254	20	a	a	DET
gujaf-334	254	21	significant	significant	ADJ
gujaf-334	254	22	role	role	NOUN
gujaf-334	254	23	on	on	ADP
gujaf-334	254	24	how	how	SCONJ
gujaf-334	254	25	investors	investor	NOUN
gujaf-334	254	26	react	react	VERB
gujaf-334	254	27	to	to	ADP
gujaf-334	254	28	fair	fair	ADJ
gujaf-334	254	29	value	value	NOUN
gujaf-334	254	30	estimates	estimate	NOUN
gujaf-334	254	31	made	make	VERB
gujaf-334	254	32	using	use	VERB
gujaf-334	254	33	internally	internally	ADV
gujaf-334	254	34	generated	generate	VERB
gujaf-334	254	35	inputs	input	NOUN
gujaf-334	254	36	.	.	PUNCT
gujaf-334	255	1	it	it	PRON
gujaf-334	255	2	is	be	AUX
gujaf-334	255	3	assumed	assume	VERB
gujaf-334	255	4	that	that	SCONJ
gujaf-334	255	5	the	the	DET
gujaf-334	255	6	increased	increase	VERB
gujaf-334	255	7	monitoring	monitoring	NOUN
gujaf-334	255	8	from	from	ADP
gujaf-334	255	9	effective	effective	ADJ
gujaf-334	255	10	and	and	CCONJ
gujaf-334	255	11	stronger	strong	ADJ
gujaf-334	255	12	board	board	NOUN
gujaf-334	255	13	will	will	AUX
gujaf-334	255	14	to	to	ADP
gujaf-334	255	15	a	a	DET
gujaf-334	255	16	large	large	ADJ
gujaf-334	255	17	extent	extent	NOUN
gujaf-334	255	18	decrease	decrease	VERB
gujaf-334	255	19	the	the	DET
gujaf-334	255	20	incentive	incentive	NOUN
gujaf-334	255	21	for	for	ADP
gujaf-334	255	22	managerial	managerial	ADJ
gujaf-334	255	23	opportunistic	opportunistic	ADJ
gujaf-334	255	24	behaviour	behaviour	NOUN
gujaf-334	255	25	which	which	PRON
gujaf-334	255	26	consequently	consequently	ADV
gujaf-334	255	27	reduces	reduce	VERB
gujaf-334	255	28	information	information	NOUN
gujaf-334	255	29	asymmetry	asymmetry	NOUN
gujaf-334	255	30	and	and	CCONJ
gujaf-334	255	31	enhance	enhance	VERB
gujaf-334	255	32	investor	investor	NOUN
gujaf-334	255	33	confidence	confidence	NOUN
gujaf-334	255	34	in	in	ADP
gujaf-334	255	35	fair	fair	ADJ
gujaf-334	255	36	value	value	NOUN
gujaf-334	255	37	estimates	estimate	NOUN
gujaf-334	255	38	.	.	PUNCT
gujaf-334	256	1	specifically	specifically	ADV
gujaf-334	256	2	,	,	PUNCT
gujaf-334	256	3	board	board	NOUN
gujaf-334	256	4	independence	independence	NOUN
gujaf-334	256	5	and	and	CCONJ
gujaf-334	256	6	diversity	diversity	NOUN
gujaf-334	256	7	was	be	AUX
gujaf-334	256	8	found	find	VERB
gujaf-334	256	9	to	to	PART
gujaf-334	256	10	have	have	VERB
gujaf-334	256	11	a	a	DET
gujaf-334	256	12	positive	positive	ADJ
gujaf-334	256	13	effect	effect	NOUN
gujaf-334	256	14	on	on	ADP
gujaf-334	256	15	level	level	NOUN
gujaf-334	256	16	three	three	NUM
gujaf-334	256	17	fair	fair	ADJ
gujaf-334	256	18	value	value	NOUN
gujaf-334	256	19	estimates	estimate	NOUN
gujaf-334	256	20	.	.	PUNCT
gujaf-334	257	1	more	more	ADV
gujaf-334	257	2	so	so	ADV
gujaf-334	257	3	,	,	PUNCT
gujaf-334	257	4	the	the	DET
gujaf-334	257	5	results	result	NOUN
gujaf-334	257	6	show	show	VERB
gujaf-334	257	7	that	that	SCONJ
gujaf-334	257	8	firms	firm	NOUN
gujaf-334	257	9	with	with	ADP
gujaf-334	257	10	larger	large	ADJ
gujaf-334	257	11	boards	board	NOUN
gujaf-334	257	12	have	have	VERB
gujaf-334	257	13	lower	low	ADJ
gujaf-334	257	14	information	information	NOUN
gujaf-334	257	15	quality	quality	NOUN
gujaf-334	257	16	of	of	ADP
gujaf-334	257	17	internally	internally	ADV
gujaf-334	257	18	generated	generate	VERB
gujaf-334	257	19	fair	fair	ADJ
gujaf-334	257	20	value	value	NOUN
gujaf-334	257	21	estimates	estimate	NOUN
gujaf-334	257	22	.	.	PUNCT
gujaf-334	258	1	again	again	ADV
gujaf-334	258	2	,	,	PUNCT
gujaf-334	258	3	even	even	ADV
gujaf-334	258	4	though	though	ADV
gujaf-334	258	5	,	,	PUNCT
gujaf-334	258	6	this	this	PRON
gujaf-334	258	7	is	be	AUX
gujaf-334	258	8	the	the	DET
gujaf-334	258	9	first	first	ADJ
gujaf-334	258	10	study	study	NOUN
gujaf-334	258	11	to	to	PART
gujaf-334	258	12	analyse	analyse	VERB
gujaf-334	258	13	how	how	SCONJ
gujaf-334	258	14	ifrs	ifrs	PROPN
gujaf-334	258	15	13	13	NUM
gujaf-334	258	16	has	have	AUX
gujaf-334	258	17	affected	affect	VERB
gujaf-334	258	18	the	the	DET
gujaf-334	258	19	value	value	NOUN
gujaf-334	258	20	relevance	relevance	NOUN
gujaf-334	258	21	,	,	PUNCT
gujaf-334	258	22	the	the	DET
gujaf-334	258	23	sample	sample	NOUN
gujaf-334	258	24	consists	consist	VERB
gujaf-334	258	25	of	of	ADP
gujaf-334	258	26	only	only	ADJ
gujaf-334	258	27	european	european	ADJ
gujaf-334	258	28	firms	firm	NOUN
gujaf-334	258	29	and	and	CCONJ
gujaf-334	258	30	as	as	SCONJ
gujaf-334	258	31	such	such	DET
gujaf-334	258	32	the	the	DET
gujaf-334	258	33	result	result	NOUN
gujaf-334	258	34	can	can	AUX
gujaf-334	258	35	not	not	PART
gujaf-334	258	36	be	be	AUX
gujaf-334	258	37	globally	globally	ADV
gujaf-334	258	38	generalized	generalize	VERB
gujaf-334	258	39	.	.	PUNCT
gujaf-334	259	1	also	also	ADV
gujaf-334	259	2	,	,	PUNCT
gujaf-334	259	3	the	the	DET
gujaf-334	259	4	study	study	NOUN
gujaf-334	259	5	covers	cover	VERB
gujaf-334	259	6	only	only	ADV
gujaf-334	259	7	2012	2012	NUM
gujaf-334	259	8	to	to	ADP
gujaf-334	259	9	2013	2013	NUM
gujaf-334	259	10	financial	financial	ADJ
gujaf-334	259	11	year	year	NOUN
gujaf-334	259	12	,	,	PUNCT
gujaf-334	259	13	consequently	consequently	ADV
gujaf-334	259	14	,	,	PUNCT
gujaf-334	259	15	the	the	DET
gujaf-334	259	16	results	result	NOUN
gujaf-334	259	17	may	may	AUX
gujaf-334	259	18	not	not	PART
gujaf-334	259	19	hold	hold	VERB
gujaf-334	259	20	over	over	ADP
gujaf-334	259	21	time	time	NOUN
gujaf-334	259	22	.	.	PUNCT
gujaf-334	260	1	therefore	therefore	ADV
gujaf-334	260	2	,	,	PUNCT
gujaf-334	260	3	a	a	DET
gujaf-334	260	4	study	study	NOUN
gujaf-334	260	5	having	have	VERB
gujaf-334	260	6	recent	recent	ADJ
gujaf-334	260	7	and	and	CCONJ
gujaf-334	260	8	wider	wide	ADJ
gujaf-334	260	9	period	period	NOUN
gujaf-334	260	10	,	,	PUNCT
gujaf-334	260	11	may	may	AUX
gujaf-334	260	12	incorporate	incorporate	VERB
gujaf-334	260	13	recent	recent	ADJ
gujaf-334	260	14	happenings	happening	NOUN
gujaf-334	260	15	and	and	CCONJ
gujaf-334	260	16	produce	produce	VERB
gujaf-334	260	17	a	a	DET
gujaf-334	260	18	more	more	ADV
gujaf-334	260	19	robust	robust	ADJ
gujaf-334	260	20	result	result	NOUN
gujaf-334	260	21	.	.	PUNCT
gujaf-334	261	1	rozki	rozki	PROPN
gujaf-334	261	2	and	and	CCONJ
gujaf-334	261	3	mita	mita	PROPN
gujaf-334	261	4	(	(	PUNCT
gujaf-334	261	5	2017	2017	NUM
gujaf-334	261	6	)	)	PUNCT
gujaf-334	261	7	investigate	investigate	VERB
gujaf-334	261	8	the	the	DET
gujaf-334	261	9	influence	influence	NOUN
gujaf-334	261	10	of	of	ADP
gujaf-334	261	11	corporate	corporate	ADJ
gujaf-334	261	12	governance	governance	NOUN
gujaf-334	261	13	mechanisms	mechanism	NOUN
gujaf-334	261	14	on	on	ADP
gujaf-334	261	15	the	the	DET
gujaf-334	261	16	value	value	NOUN
gujaf-334	261	17	relevance	relevance	NOUN
gujaf-334	261	18	of	of	ADP
gujaf-334	261	19	fair	fair	ADJ
gujaf-334	261	20	value	value	NOUN
gujaf-334	261	21	assets	asset	NOUN
gujaf-334	261	22	under	under	ADP
gujaf-334	261	23	ifrs	ifrs	PROPN
gujaf-334	261	24	13	13	NUM
gujaf-334	261	25	.	.	PUNCT
gujaf-334	262	1	the	the	DET
gujaf-334	262	2	study	study	NOUN
gujaf-334	262	3	used	use	VERB
gujaf-334	262	4	data	datum	NOUN
gujaf-334	262	5	of	of	ADP
gujaf-334	262	6	indonesia	indonesia	PROPN
gujaf-334	262	7	and	and	CCONJ
gujaf-334	262	8	malaysia	malaysia	PROPN
gujaf-334	262	9	’s	’s	PART
gujaf-334	262	10	non	non	ADJ
gujaf-334	262	11	-	-	ADJ
gujaf-334	262	12	financial	financial	ADJ
gujaf-334	262	13	listed	list	VERB
gujaf-334	262	14	companies	company	NOUN
gujaf-334	262	15	covering	cover	VERB
gujaf-334	262	16	the	the	DET
gujaf-334	262	17	period	period	NOUN
gujaf-334	262	18	of	of	ADP
gujaf-334	262	19	two	two	NUM
gujaf-334	262	20	years	year	NOUN
gujaf-334	262	21	with	with	ADP
gujaf-334	262	22	300	300	NUM
gujaf-334	262	23	firm	firm	ADJ
gujaf-334	262	24	-	-	PUNCT
gujaf-334	262	25	year	year	NOUN
gujaf-334	262	26	observations	observation	NOUN
gujaf-334	262	27	.	.	PUNCT
gujaf-334	263	1	the	the	DET
gujaf-334	263	2	findings	finding	NOUN
gujaf-334	263	3	of	of	ADP
gujaf-334	263	4	the	the	DET
gujaf-334	263	5	study	study	NOUN
gujaf-334	263	6	revealed	reveal	VERB
gujaf-334	263	7	that	that	SCONJ
gujaf-334	263	8	fair	fair	ADJ
gujaf-334	263	9	value	value	NOUN
gujaf-334	263	10	at	at	ADP
gujaf-334	263	11	each	each	DET
gujaf-334	263	12	level	level	NOUN
gujaf-334	263	13	of	of	ADP
gujaf-334	263	14	hierarchy	hierarchy	NOUN
gujaf-334	263	15	is	be	AUX
gujaf-334	263	16	significantly	significantly	ADV
gujaf-334	263	17	relevant	relevant	ADJ
gujaf-334	263	18	.	.	PUNCT
gujaf-334	263	19	further	far	ADV
gujaf-334	263	20	,	,	PUNCT
gujaf-334	263	21	taking	take	VERB
gujaf-334	263	22	the	the	DET
gujaf-334	263	23	impact	impact	NOUN
gujaf-334	263	24	governance	governance	NOUN
gujaf-334	263	25	mechanisms	mechanism	NOUN
gujaf-334	263	26	into	into	ADP
gujaf-334	263	27	consideration	consideration	NOUN
gujaf-334	263	28	,	,	PUNCT
gujaf-334	263	29	the	the	DET
gujaf-334	263	30	results	result	NOUN
gujaf-334	263	31	revealed	reveal	VERB
gujaf-334	263	32	that	that	SCONJ
gujaf-334	263	33	audit	audit	NOUN
gujaf-334	263	34	committee	committee	NOUN
gujaf-334	263	35	effectiveness	effectiveness	NOUN
gujaf-334	263	36	,	,	PUNCT
gujaf-334	263	37	board	board	NOUN
gujaf-334	263	38	effectiveness	effectiveness	NOUN
gujaf-334	263	39	and	and	CCONJ
gujaf-334	263	40	family	family	NOUN
gujaf-334	263	41	ownership	ownership	NOUN
gujaf-334	263	42	strengthen	strengthen	VERB
gujaf-334	263	43	the	the	DET
gujaf-334	263	44	value	value	NOUN
gujaf-334	263	45	relevance	relevance	NOUN
gujaf-334	263	46	of	of	ADP
gujaf-334	263	47	fair	fair	ADJ
gujaf-334	263	48	value	value	NOUN
gujaf-334	263	49	estimates	estimate	NOUN
gujaf-334	263	50	,	,	PUNCT
gujaf-334	263	51	particularly	particularly	ADV
gujaf-334	263	52	for	for	ADP
gujaf-334	263	53	fair	fair	ADJ
gujaf-334	263	54	value	value	NOUN
gujaf-334	263	55	level	level	NOUN
gujaf-334	263	56	2	2	NUM
gujaf-334	263	57	and	and	CCONJ
gujaf-334	263	58	3	3	NUM
gujaf-334	263	59	.	.	PUNCT
gujaf-334	264	1	hence	hence	ADV
gujaf-334	264	2	,	,	PUNCT
gujaf-334	264	3	fair	fair	ADJ
gujaf-334	264	4	value	value	NOUN
gujaf-334	264	5	accounting	accounting	NOUN
gujaf-334	264	6	information	information	NOUN
gujaf-334	264	7	directly	directly	ADV
gujaf-334	264	8	influences	influence	VERB
gujaf-334	264	9	the	the	DET
gujaf-334	264	10	value	value	NOUN
gujaf-334	264	11	of	of	ADP
gujaf-334	264	12	securities	security	NOUN
gujaf-334	264	13	in	in	ADP
gujaf-334	264	14	the	the	DET
gujaf-334	264	15	capital	capital	NOUN
gujaf-334	264	16	market	market	NOUN
gujaf-334	264	17	.	.	PUNCT
gujaf-334	265	1	though	though	ADV
gujaf-334	265	2	,	,	PUNCT
gujaf-334	265	3	the	the	DET
gujaf-334	265	4	result	result	NOUN
gujaf-334	265	5	in	in	ADP
gujaf-334	265	6	the	the	DET
gujaf-334	265	7	study	study	NOUN
gujaf-334	265	8	is	be	AUX
gujaf-334	265	9	in	in	ADP
gujaf-334	265	10	line	line	NOUN
gujaf-334	265	11	with	with	ADP
gujaf-334	265	12	prior	prior	ADJ
gujaf-334	265	13	studies	study	NOUN
gujaf-334	265	14	and	and	CCONJ
gujaf-334	265	15	conducted	conduct	VERB
gujaf-334	265	16	within	within	ADP
gujaf-334	265	17	a	a	DET
gujaf-334	265	18	developing	develop	VERB
gujaf-334	265	19	market	market	NOUN
gujaf-334	265	20	like	like	ADP
gujaf-334	265	21	the	the	DET
gujaf-334	265	22	nigerian	nigerian	ADJ
gujaf-334	265	23	stock	stock	NOUN
gujaf-334	265	24	market	market	NOUN
gujaf-334	265	25	,	,	PUNCT
gujaf-334	265	26	the	the	DET
gujaf-334	265	27	period	period	NOUN
gujaf-334	265	28	of	of	ADP
gujaf-334	265	29	the	the	DET
gujaf-334	265	30	study	study	NOUN
gujaf-334	265	31	however	however	ADV
gujaf-334	265	32	,	,	PUNCT
gujaf-334	265	33	covered	cover	VERB
gujaf-334	265	34	only	only	ADV
gujaf-334	265	35	two	two	NUM
gujaf-334	265	36	years	year	NOUN
gujaf-334	265	37	and	and	CCONJ
gujaf-334	265	38	focused	focus	VERB
gujaf-334	265	39	on	on	ADP
gujaf-334	265	40	non	non	ADJ
gujaf-334	265	41	-	-	ADJ
gujaf-334	265	42	financial	financial	ADJ
gujaf-334	265	43	firms	firm	NOUN
gujaf-334	265	44	.	.	PUNCT
gujaf-334	266	1	therefore	therefore	ADV
gujaf-334	266	2	,	,	PUNCT
gujaf-334	266	3	a	a	DET
gujaf-334	266	4	study	study	NOUN
gujaf-334	266	5	having	have	VERB
gujaf-334	266	6	a	a	DET
gujaf-334	266	7	wider	wide	ADJ
gujaf-334	266	8	period	period	NOUN
gujaf-334	266	9	and	and	CCONJ
gujaf-334	266	10	specifically	specifically	ADV
gujaf-334	266	11	focused	focus	VERB
gujaf-334	266	12	on	on	ADP
gujaf-334	266	13	financial	financial	ADJ
gujaf-334	266	14	sectors	sector	NOUN
gujaf-334	266	15	in	in	ADP
gujaf-334	266	16	which	which	PRON
gujaf-334	266	17	more	more	ADJ
gujaf-334	266	18	assets	asset	NOUN
gujaf-334	266	19	and	and	CCONJ
gujaf-334	266	20	liabilities	liability	NOUN
gujaf-334	266	21	are	be	AUX
gujaf-334	266	22	fairly	fairly	ADV
gujaf-334	266	23	valued	value	VERB
gujaf-334	266	24	may	may	AUX
gujaf-334	266	25	produce	produce	VERB
gujaf-334	266	26	more	more	ADJ
gujaf-334	266	27	robust	robust	ADJ
gujaf-334	266	28	results	result	NOUN
gujaf-334	266	29	.	.	PUNCT
gujaf-334	267	1	sapkauskiene	sapkauskiene	NOUN
gujaf-334	267	2	and	and	CCONJ
gujaf-334	267	3	orlovskij	orlovskij	NOUN
gujaf-334	267	4	(	(	PUNCT
gujaf-334	267	5	2017	2017	NUM
gujaf-334	267	6	)	)	PUNCT
gujaf-334	267	7	carried	carry	VERB
gujaf-334	267	8	out	out	ADP
gujaf-334	267	9	extensive	extensive	ADJ
gujaf-334	267	10	review	review	NOUN
gujaf-334	267	11	of	of	ADP
gujaf-334	267	12	literature	literature	NOUN
gujaf-334	267	13	on	on	ADP
gujaf-334	267	14	the	the	DET
gujaf-334	267	15	usefulness	usefulness	NOUN
gujaf-334	267	16	of	of	ADP
gujaf-334	267	17	fair	fair	ADJ
gujaf-334	267	18	value	value	NOUN
gujaf-334	267	19	estimates	estimate	NOUN
gujaf-334	267	20	for	for	ADP
gujaf-334	267	21	financial	financial	ADJ
gujaf-334	267	22	decision	decision	NOUN
gujaf-334	267	23	making	make	VERB
gujaf-334	267	24	using	use	VERB
gujaf-334	267	25	secondary	secondary	ADJ
gujaf-334	267	26	data	datum	NOUN
gujaf-334	267	27	from	from	ADP
gujaf-334	267	28	dedicated	dedicated	ADJ
gujaf-334	267	29	scientific	scientific	ADJ
gujaf-334	267	30	articles	article	NOUN
gujaf-334	267	31	.	.	PUNCT
gujaf-334	268	1	the	the	DET
gujaf-334	268	2	study	study	NOUN
gujaf-334	268	3	revealed	reveal	VERB
gujaf-334	268	4	that	that	SCONJ
gujaf-334	268	5	there	there	PRON
gujaf-334	268	6	are	be	VERB
gujaf-334	268	7	still	still	ADV
gujaf-334	268	8	ongoing	ongoing	ADJ
gujaf-334	268	9	problems	problem	NOUN
gujaf-334	268	10	with	with	ADP
gujaf-334	268	11	reliability	reliability	NOUN
gujaf-334	268	12	of	of	ADP
gujaf-334	268	13	information	information	NOUN
gujaf-334	268	14	mainly	mainly	ADV
gujaf-334	268	15	because	because	SCONJ
gujaf-334	268	16	of	of	ADP
gujaf-334	268	17	managerial	managerial	ADJ
gujaf-334	268	18	estimation	estimation	NOUN
gujaf-334	268	19	process	process	NOUN
gujaf-334	268	20	and	and	CCONJ
gujaf-334	268	21	human	human	ADJ
gujaf-334	268	22	factors	factor	NOUN
gujaf-334	268	23	in	in	ADP
gujaf-334	268	24	general	general	ADJ
gujaf-334	268	25	.	.	PUNCT
gujaf-334	269	1	the	the	DET
gujaf-334	269	2	study	study	NOUN
gujaf-334	269	3	concluded	conclude	VERB
gujaf-334	269	4	with	with	ADP
gujaf-334	269	5	emphasis	emphasis	NOUN
gujaf-334	269	6	that	that	SCONJ
gujaf-334	269	7	the	the	DET
gujaf-334	269	8	situation	situation	NOUN
gujaf-334	269	9	with	with	ADP
gujaf-334	269	10	fair	fair	ADJ
gujaf-334	269	11	value	value	NOUN
gujaf-334	269	12	estimates	estimate	NOUN
gujaf-334	269	13	(	(	PUNCT
gujaf-334	269	14	especially	especially	ADV
gujaf-334	269	15	those	those	PRON
gujaf-334	269	16	of	of	ADP
gujaf-334	269	17	level	level	NOUN
gujaf-334	269	18	three	three	NUM
gujaf-334	269	19	)	)	PUNCT
gujaf-334	269	20	has	have	AUX
gujaf-334	269	21	been	be	AUX
gujaf-334	269	22	improving	improve	VERB
gujaf-334	269	23	recently	recently	ADV
gujaf-334	269	24	,	,	PUNCT
gujaf-334	269	25	and	and	CCONJ
gujaf-334	269	26	that	that	DET
gujaf-334	269	27	level	level	NOUN
gujaf-334	269	28	three	three	NUM
gujaf-334	269	29	estimates	estimate	NOUN
gujaf-334	269	30	can	can	AUX
gujaf-334	269	31	indeed	indeed	ADV
gujaf-334	269	32	be	be	AUX
gujaf-334	269	33	used	use	VERB
gujaf-334	269	34	in	in	ADP
gujaf-334	269	35	the	the	DET
gujaf-334	269	36	current	current	ADJ
gujaf-334	269	37	financial	financial	ADJ
gujaf-334	269	38	decision	decision	NOUN
gujaf-334	269	39	process	process	NOUN
gujaf-334	269	40	,	,	PUNCT
gujaf-334	269	41	but	but	CCONJ
gujaf-334	269	42	with	with	ADP
gujaf-334	269	43	some	some	DET
gujaf-334	269	44	level	level	NOUN
gujaf-334	269	45	of	of	ADP
gujaf-334	269	46	skepticism	skepticism	NOUN
gujaf-334	269	47	.	.	PUNCT
gujaf-334	270	1	although	although	SCONJ
gujaf-334	270	2	,	,	PUNCT
gujaf-334	270	3	the	the	DET
gujaf-334	270	4	results	result	NOUN
gujaf-334	270	5	of	of	ADP
gujaf-334	270	6	this	this	DET
gujaf-334	270	7	study	study	NOUN
gujaf-334	270	8	is	be	AUX
gujaf-334	270	9	consistent	consistent	ADJ
gujaf-334	270	10	with	with	ADP
gujaf-334	270	11	earlier	early	ADJ
gujaf-334	270	12	studies	study	NOUN
gujaf-334	270	13	,	,	PUNCT
gujaf-334	270	14	it	it	PRON
gujaf-334	270	15	only	only	ADV
gujaf-334	270	16	provided	provide	VERB
gujaf-334	270	17	conceptual	conceptual	ADJ
gujaf-334	270	18	evidence	evidence	NOUN
gujaf-334	270	19	on	on	ADP
gujaf-334	270	20	the	the	DET
gujaf-334	270	21	value	value	NOUN
gujaf-334	270	22	gusau	gusau	ADJ
gujaf-334	270	23	journal	journal	NOUN
gujaf-334	270	24	of	of	ADP
gujaf-334	270	25	accounting	accounting	NOUN
gujaf-334	270	26	and	and	CCONJ
gujaf-334	270	27	finance	finance	NOUN
gujaf-334	270	28	,	,	PUNCT
gujaf-334	270	29	vol	vol	NOUN
gujaf-334	270	30	.	.	PROPN
gujaf-334	270	31	5	5	NUM
gujaf-334	270	32	,	,	PUNCT
gujaf-334	270	33	issue	issue	NOUN
gujaf-334	270	34	2	2	NUM
gujaf-334	270	35	,	,	PUNCT
gujaf-334	270	36	october	october	PROPN
gujaf-334	270	37	,	,	PUNCT
gujaf-334	270	38	2024	2024	NUM
gujaf-334	270	39	181	181	NUM
gujaf-334	270	40	relevance	relevance	NOUN
gujaf-334	270	41	of	of	ADP
gujaf-334	270	42	fair	fair	ADJ
gujaf-334	270	43	value	value	NOUN
gujaf-334	270	44	accounting	accounting	NOUN
gujaf-334	270	45	taking	take	VERB
gujaf-334	270	46	into	into	ADP
gujaf-334	270	47	the	the	DET
gujaf-334	270	48	consideration	consideration	NOUN
gujaf-334	270	49	different	different	ADJ
gujaf-334	270	50	literature	literature	NOUN
gujaf-334	270	51	on	on	ADP
gujaf-334	270	52	value	value	NOUN
gujaf-334	270	53	relevance	relevance	NOUN
gujaf-334	270	54	of	of	ADP
gujaf-334	270	55	fair	fair	ADJ
gujaf-334	270	56	value	value	NOUN
gujaf-334	270	57	measures	measure	NOUN
gujaf-334	270	58	.	.	PUNCT
gujaf-334	271	1	as	as	SCONJ
gujaf-334	271	2	the	the	DET
gujaf-334	271	3	study	study	NOUN
gujaf-334	271	4	is	be	AUX
gujaf-334	271	5	largely	largely	ADV
gujaf-334	271	6	conceptual	conceptual	ADJ
gujaf-334	271	7	,	,	PUNCT
gujaf-334	271	8	it	it	PRON
gujaf-334	271	9	had	have	VERB
gujaf-334	271	10	no	no	DET
gujaf-334	271	11	any	any	DET
gujaf-334	271	12	empirical	empirical	ADJ
gujaf-334	271	13	data	datum	NOUN
gujaf-334	271	14	to	to	PART
gujaf-334	271	15	substantiate	substantiate	VERB
gujaf-334	271	16	the	the	DET
gujaf-334	271	17	findings	finding	NOUN
gujaf-334	271	18	of	of	ADP
gujaf-334	271	19	the	the	DET
gujaf-334	271	20	study	study	NOUN
gujaf-334	271	21	.	.	PUNCT
gujaf-334	272	1	toluwa	toluwa	PROPN
gujaf-334	272	2	and	and	CCONJ
gujaf-334	272	3	power	power	NOUN
gujaf-334	272	4	(	(	PUNCT
gujaf-334	272	5	2019	2019	NUM
gujaf-334	272	6	)	)	PUNCT
gujaf-334	272	7	,	,	PUNCT
gujaf-334	272	8	conceptually	conceptually	ADV
gujaf-334	272	9	analyzed	analyze	VERB
gujaf-334	272	10	the	the	DET
gujaf-334	272	11	usefulness	usefulness	NOUN
gujaf-334	272	12	of	of	ADP
gujaf-334	272	13	fair	fair	ADJ
gujaf-334	272	14	value	value	NOUN
gujaf-334	272	15	accounting	accounting	NOUN
gujaf-334	272	16	.	.	PUNCT
gujaf-334	273	1	using	use	VERB
gujaf-334	273	2	a	a	DET
gujaf-334	273	3	library	library	ADJ
gujaf-334	273	4	research	research	NOUN
gujaf-334	273	5	methodology	methodology	NOUN
gujaf-334	273	6	,	,	PUNCT
gujaf-334	273	7	the	the	DET
gujaf-334	273	8	study	study	NOUN
gujaf-334	273	9	revealed	reveal	VERB
gujaf-334	273	10	contentious	contentious	ADJ
gujaf-334	273	11	issues	issue	NOUN
gujaf-334	273	12	relating	relate	VERB
gujaf-334	273	13	to	to	ADP
gujaf-334	273	14	fair	fair	ADJ
gujaf-334	273	15	value	value	NOUN
gujaf-334	273	16	measurement	measurement	NOUN
gujaf-334	273	17	and	and	CCONJ
gujaf-334	273	18	verification	verification	NOUN
gujaf-334	273	19	as	as	ADV
gujaf-334	273	20	well	well	ADV
gujaf-334	273	21	as	as	ADP
gujaf-334	273	22	the	the	DET
gujaf-334	273	23	cyclical	cyclical	ADJ
gujaf-334	273	24	effect	effect	NOUN
gujaf-334	273	25	of	of	ADP
gujaf-334	273	26	fair	fair	ADJ
gujaf-334	273	27	value	value	NOUN
gujaf-334	273	28	accounting	accounting	NOUN
gujaf-334	273	29	.	.	PUNCT
gujaf-334	274	1	further	far	ADV
gujaf-334	274	2	,	,	PUNCT
gujaf-334	274	3	the	the	DET
gujaf-334	274	4	study	study	NOUN
gujaf-334	274	5	revealed	reveal	VERB
gujaf-334	274	6	that	that	SCONJ
gujaf-334	274	7	the	the	DET
gujaf-334	274	8	reliability	reliability	NOUN
gujaf-334	274	9	of	of	ADP
gujaf-334	274	10	fair	fair	ADJ
gujaf-334	274	11	value	value	NOUN
gujaf-334	274	12	accounting	accounting	NOUN
gujaf-334	274	13	approach	approach	NOUN
gujaf-334	274	14	is	be	AUX
gujaf-334	274	15	largely	largely	ADV
gujaf-334	274	16	dependent	dependent	ADJ
gujaf-334	274	17	on	on	ADP
gujaf-334	274	18	market	market	NOUN
gujaf-334	274	19	liquidity	liquidity	NOUN
gujaf-334	274	20	and	and	CCONJ
gujaf-334	274	21	the	the	DET
gujaf-334	274	22	presence	presence	NOUN
gujaf-334	274	23	of	of	ADP
gujaf-334	274	24	active	active	ADJ
gujaf-334	274	25	market	market	NOUN
gujaf-334	274	26	for	for	ADP
gujaf-334	274	27	financial	financial	ADJ
gujaf-334	274	28	instruments	instrument	NOUN
gujaf-334	274	29	.	.	PUNCT
gujaf-334	275	1	again	again	ADV
gujaf-334	275	2	,	,	PUNCT
gujaf-334	275	3	this	this	DET
gujaf-334	275	4	study	study	NOUN
gujaf-334	275	5	is	be	AUX
gujaf-334	275	6	conceptual	conceptual	ADJ
gujaf-334	275	7	and	and	CCONJ
gujaf-334	275	8	there	there	PRON
gujaf-334	275	9	is	be	VERB
gujaf-334	275	10	need	need	NOUN
gujaf-334	275	11	to	to	PART
gujaf-334	275	12	conduct	conduct	VERB
gujaf-334	275	13	an	an	DET
gujaf-334	275	14	empirical	empirical	ADJ
gujaf-334	275	15	study	study	NOUN
gujaf-334	275	16	to	to	PART
gujaf-334	275	17	ascertain	ascertain	VERB
gujaf-334	275	18	the	the	DET
gujaf-334	275	19	value	value	NOUN
gujaf-334	275	20	relevance	relevance	NOUN
gujaf-334	275	21	of	of	ADP
gujaf-334	275	22	fair	fair	ADJ
gujaf-334	275	23	value	value	NOUN
gujaf-334	275	24	accounting	account	VERB
gujaf-334	275	25	in	in	ADP
gujaf-334	275	26	an	an	DET
gujaf-334	275	27	emerging	emerge	VERB
gujaf-334	275	28	country	country	NOUN
gujaf-334	275	29	like	like	ADP
gujaf-334	275	30	nigeria	nigeria	PROPN
gujaf-334	275	31	.	.	PUNCT
gujaf-334	276	1	this	this	PRON
gujaf-334	276	2	will	will	AUX
gujaf-334	276	3	help	help	VERB
gujaf-334	276	4	to	to	PART
gujaf-334	276	5	know	know	VERB
gujaf-334	276	6	if	if	SCONJ
gujaf-334	276	7	results	result	NOUN
gujaf-334	276	8	will	will	AUX
gujaf-334	276	9	oppose	oppose	VERB
gujaf-334	276	10	or	or	CCONJ
gujaf-334	276	11	corroborate	corroborate	VERB
gujaf-334	276	12	with	with	ADP
gujaf-334	276	13	extant	extant	ADJ
gujaf-334	276	14	studies	study	NOUN
gujaf-334	276	15	.	.	PUNCT
gujaf-334	277	1	bratten	bratten	VERB
gujaf-334	277	2	et	et	PROPN
gujaf-334	277	3	al	al	PROPN
gujaf-334	277	4	,	,	PUNCT
gujaf-334	277	5	(	(	PUNCT
gujaf-334	277	6	2016	2016	NUM
gujaf-334	277	7	)	)	PUNCT
gujaf-334	277	8	examined	examine	VERB
gujaf-334	277	9	the	the	DET
gujaf-334	277	10	usefulness	usefulness	NOUN
gujaf-334	277	11	of	of	ADP
gujaf-334	277	12	fair	fair	ADJ
gujaf-334	277	13	value	value	NOUN
gujaf-334	277	14	for	for	ADP
gujaf-334	277	15	predicting	predict	VERB
gujaf-334	277	16	banks	bank	NOUN
gujaf-334	277	17	'	'	PART
gujaf-334	277	18	future	future	ADJ
gujaf-334	277	19	earnings	earning	NOUN
gujaf-334	277	20	using	use	VERB
gujaf-334	277	21	two	two	NUM
gujaf-334	277	22	approaches	approach	NOUN
gujaf-334	277	23	to	to	PART
gujaf-334	277	24	measure	measure	VERB
gujaf-334	277	25	the	the	DET
gujaf-334	277	26	level	level	NOUN
gujaf-334	277	27	of	of	ADP
gujaf-334	277	28	banks	bank	NOUN
gujaf-334	277	29	’	'	PUNCT
gujaf-334	277	30	exposure	exposure	NOUN
gujaf-334	277	31	to	to	ADP
gujaf-334	277	32	fair	fair	ADJ
gujaf-334	277	33	value	value	NOUN
gujaf-334	277	34	accounting	accounting	NOUN
gujaf-334	277	35	,	,	PUNCT
gujaf-334	277	36	which	which	PRON
gujaf-334	277	37	are	be	AUX
gujaf-334	277	38	balance	balance	NOUN
gujaf-334	277	39	sheet	sheet	NOUN
gujaf-334	277	40	and	and	CCONJ
gujaf-334	277	41	income	income	NOUN
gujaf-334	277	42	approach	approach	NOUN
gujaf-334	277	43	.	.	PUNCT
gujaf-334	278	1	using	use	VERB
gujaf-334	278	2	a	a	DET
gujaf-334	278	3	sample	sample	NOUN
gujaf-334	278	4	of	of	ADP
gujaf-334	278	5	3104	3104	NUM
gujaf-334	278	6	bank	bank	NOUN
gujaf-334	278	7	year	year	NOUN
gujaf-334	278	8	observations	observation	NOUN
gujaf-334	278	9	between	between	ADP
gujaf-334	278	10	1992	1992	NUM
gujaf-334	278	11	and	and	CCONJ
gujaf-334	278	12	2006	2006	NUM
gujaf-334	278	13	in	in	ADP
gujaf-334	278	14	united	united	PROPN
gujaf-334	278	15	states	states	PROPN
gujaf-334	278	16	of	of	ADP
gujaf-334	278	17	america	america	PROPN
gujaf-334	278	18	,	,	PUNCT
gujaf-334	278	19	the	the	DET
gujaf-334	278	20	study	study	NOUN
gujaf-334	278	21	provide	provide	VERB
gujaf-334	278	22	evidence	evidence	NOUN
gujaf-334	278	23	that	that	SCONJ
gujaf-334	278	24	information	information	NOUN
gujaf-334	278	25	embedded	embed	VERB
gujaf-334	278	26	in	in	ADP
gujaf-334	278	27	the	the	DET
gujaf-334	278	28	fair	fair	ADJ
gujaf-334	278	29	value	value	NOUN
gujaf-334	278	30	estimates	estimate	NOUN
gujaf-334	278	31	of	of	ADP
gujaf-334	278	32	balance	balance	NOUN
gujaf-334	278	33	sheet	sheet	NOUN
gujaf-334	278	34	measure	measure	NOUN
gujaf-334	278	35	of	of	ADP
gujaf-334	278	36	fair	fair	ADJ
gujaf-334	278	37	value	value	NOUN
gujaf-334	278	38	exposure	exposure	NOUN
gujaf-334	278	39	can	can	AUX
gujaf-334	278	40	help	help	VERB
gujaf-334	278	41	predict	predict	VERB
gujaf-334	278	42	future	future	ADJ
gujaf-334	278	43	interest	interest	NOUN
gujaf-334	278	44	revenue	revenue	NOUN
gujaf-334	278	45	from	from	ADP
gujaf-334	278	46	trading	trading	NOUN
gujaf-334	278	47	securities	security	NOUN
gujaf-334	278	48	,	,	PUNCT
gujaf-334	278	49	realized	realize	VERB
gujaf-334	278	50	gains	gain	NOUN
gujaf-334	278	51	and	and	CCONJ
gujaf-334	278	52	losses	loss	NOUN
gujaf-334	278	53	on	on	ADP
gujaf-334	278	54	settlement	settlement	NOUN
gujaf-334	278	55	of	of	ADP
gujaf-334	278	56	derivatives	derivative	NOUN
gujaf-334	278	57	and	and	CCONJ
gujaf-334	278	58	realized	realize	VERB
gujaf-334	278	59	income	income	NOUN
gujaf-334	278	60	available	available	ADJ
gujaf-334	278	61	for	for	ADP
gujaf-334	278	62	sale	sale	NOUN
gujaf-334	278	63	securities	security	NOUN
gujaf-334	278	64	thereby	thereby	ADV
gujaf-334	278	65	making	make	VERB
gujaf-334	278	66	earnings	earning	NOUN
gujaf-334	278	67	from	from	ADP
gujaf-334	278	68	more	more	ADV
gujaf-334	278	69	fair	fair	ADJ
gujaf-334	278	70	value	value	NOUN
gujaf-334	278	71	accounting	accounting	NOUN
gujaf-334	278	72	exposed	expose	VERB
gujaf-334	278	73	banks	bank	NOUN
gujaf-334	278	74	to	to	PART
gujaf-334	278	75	be	be	AUX
gujaf-334	278	76	better	well	ADJ
gujaf-334	278	77	predictors	predictor	NOUN
gujaf-334	278	78	of	of	ADP
gujaf-334	278	79	future	future	ADJ
gujaf-334	278	80	earnings	earning	NOUN
gujaf-334	278	81	.	.	PUNCT
gujaf-334	279	1	again	again	ADV
gujaf-334	279	2	,	,	PUNCT
gujaf-334	279	3	this	this	DET
gujaf-334	279	4	study	study	NOUN
gujaf-334	279	5	focuses	focus	VERB
gujaf-334	279	6	extensively	extensively	ADV
gujaf-334	279	7	on	on	ADP
gujaf-334	279	8	predictability	predictability	NOUN
gujaf-334	279	9	of	of	ADP
gujaf-334	279	10	earnings	earning	NOUN
gujaf-334	279	11	and	and	CCONJ
gujaf-334	279	12	failed	fail	VERB
gujaf-334	279	13	to	to	PART
gujaf-334	279	14	address	address	VERB
gujaf-334	279	15	the	the	DET
gujaf-334	279	16	value	value	NOUN
gujaf-334	279	17	relevance	relevance	NOUN
gujaf-334	279	18	of	of	ADP
gujaf-334	279	19	fair	fair	ADJ
gujaf-334	279	20	value	value	NOUN
gujaf-334	279	21	accounting	accounting	NOUN
gujaf-334	279	22	.	.	PUNCT
gujaf-334	280	1	ehalaiye	ehalaiye	NOUN
gujaf-334	280	2	(	(	PUNCT
gujaf-334	280	3	2014	2014	NUM
gujaf-334	280	4	)	)	PUNCT
gujaf-334	280	5	,	,	PUNCT
gujaf-334	280	6	examined	examine	VERB
gujaf-334	280	7	the	the	DET
gujaf-334	280	8	predictive	predictive	ADJ
gujaf-334	280	9	power	power	NOUN
gujaf-334	280	10	of	of	ADP
gujaf-334	280	11	bank	bank	NOUN
gujaf-334	280	12	fair	fair	ADJ
gujaf-334	280	13	value	value	NOUN
gujaf-334	280	14	using	use	VERB
gujaf-334	280	15	a	a	DET
gujaf-334	280	16	sample	sample	NOUN
gujaf-334	280	17	of	of	ADP
gujaf-334	280	18	5,730	5,730	NUM
gujaf-334	280	19	u.s	u.s	PROPN
gujaf-334	280	20	banks	bank	NOUN
gujaf-334	280	21	quarters	quarter	NOUN
gujaf-334	280	22	between	between	ADP
gujaf-334	280	23	2008	2008	NUM
gujaf-334	280	24	to	to	ADP
gujaf-334	280	25	2010	2010	NUM
gujaf-334	280	26	.	.	PUNCT
gujaf-334	281	1	the	the	DET
gujaf-334	281	2	study	study	NOUN
gujaf-334	281	3	categorised	categorise	VERB
gujaf-334	281	4	the	the	DET
gujaf-334	281	5	balance	balance	NOUN
gujaf-334	281	6	sheet	sheet	NOUN
gujaf-334	281	7	financial	financial	ADJ
gujaf-334	281	8	instruments	instrument	NOUN
gujaf-334	281	9	fair	fair	ADJ
gujaf-334	281	10	value	value	NOUN
gujaf-334	281	11	into	into	ADP
gujaf-334	281	12	measurement	measurement	NOUN
gujaf-334	281	13	hierarchy	hierarchy	NOUN
gujaf-334	281	14	levels	level	NOUN
gujaf-334	281	15	and	and	CCONJ
gujaf-334	281	16	used	use	VERB
gujaf-334	281	17	multivariate	multivariate	NOUN
gujaf-334	281	18	regression	regression	NOUN
gujaf-334	281	19	analysis	analysis	NOUN
gujaf-334	281	20	to	to	PART
gujaf-334	281	21	predict	predict	VERB
gujaf-334	281	22	earnings	earning	NOUN
gujaf-334	281	23	one	one	NUM
gujaf-334	281	24	to	to	ADP
gujaf-334	281	25	three	three	NUM
gujaf-334	281	26	quarters	quarter	NOUN
gujaf-334	281	27	ahead	ahead	ADV
gujaf-334	281	28	and	and	CCONJ
gujaf-334	281	29	document	document	VERB
gujaf-334	281	30	evidence	evidence	NOUN
gujaf-334	281	31	that	that	SCONJ
gujaf-334	281	32	a	a	DET
gujaf-334	281	33	predictive	predictive	ADJ
gujaf-334	281	34	association	association	NOUN
gujaf-334	281	35	exist	exist	VERB
gujaf-334	281	36	between	between	ADP
gujaf-334	281	37	level	level	NOUN
gujaf-334	281	38	one	one	NUM
gujaf-334	281	39	fair	fair	ADJ
gujaf-334	281	40	value	value	NOUN
gujaf-334	281	41	measurements	measurement	NOUN
gujaf-334	281	42	hierarchy	hierarchy	VERB
gujaf-334	281	43	and	and	CCONJ
gujaf-334	281	44	future	future	ADJ
gujaf-334	281	45	operating	operate	VERB
gujaf-334	281	46	earnings	earning	NOUN
gujaf-334	281	47	of	of	ADP
gujaf-334	281	48	banks	bank	NOUN
gujaf-334	281	49	.	.	PUNCT
gujaf-334	282	1	as	as	SCONJ
gujaf-334	282	2	the	the	DET
gujaf-334	282	3	us	us	PROPN
gujaf-334	282	4	financial	financial	ADJ
gujaf-334	282	5	market	market	NOUN
gujaf-334	282	6	is	be	AUX
gujaf-334	282	7	more	more	ADV
gujaf-334	282	8	liquid	liquid	ADJ
gujaf-334	282	9	and	and	CCONJ
gujaf-334	282	10	sophisticated	sophisticated	ADJ
gujaf-334	282	11	when	when	SCONJ
gujaf-334	282	12	compared	compare	VERB
gujaf-334	282	13	to	to	ADP
gujaf-334	282	14	the	the	DET
gujaf-334	282	15	developing	develop	VERB
gujaf-334	282	16	markets	market	NOUN
gujaf-334	282	17	like	like	ADP
gujaf-334	282	18	nigerian	nigerian	ADJ
gujaf-334	282	19	financial	financial	ADJ
gujaf-334	282	20	market	market	NOUN
gujaf-334	282	21	.	.	PUNCT
gujaf-334	283	1	further	far	ADV
gujaf-334	283	2	,	,	PUNCT
gujaf-334	283	3	the	the	DET
gujaf-334	283	4	study	study	NOUN
gujaf-334	283	5	only	only	ADV
gujaf-334	283	6	focused	focus	VERB
gujaf-334	283	7	on	on	ADP
gujaf-334	283	8	predictive	predictive	ADJ
gujaf-334	283	9	ability	ability	NOUN
gujaf-334	283	10	of	of	ADP
gujaf-334	283	11	fair	fair	ADJ
gujaf-334	283	12	value	value	NOUN
gujaf-334	283	13	accounting	accounting	NOUN
gujaf-334	283	14	.	.	PUNCT
gujaf-334	284	1	this	this	DET
gujaf-334	284	2	study	study	NOUN
gujaf-334	284	3	therefore	therefore	ADV
gujaf-334	284	4	is	be	AUX
gujaf-334	284	5	aimed	aim	VERB
gujaf-334	284	6	at	at	ADP
gujaf-334	284	7	examining	examine	VERB
gujaf-334	284	8	market	market	NOUN
gujaf-334	284	9	reaction	reaction	NOUN
gujaf-334	284	10	to	to	ADP
gujaf-334	284	11	fair	fair	ADJ
gujaf-334	284	12	value	value	NOUN
gujaf-334	284	13	estimate	estimate	NOUN
gujaf-334	284	14	and	and	CCONJ
gujaf-334	284	15	considered	consider	VERB
gujaf-334	284	16	a	a	DET
gujaf-334	284	17	less	less	ADV
gujaf-334	284	18	developed	developed	ADJ
gujaf-334	284	19	financial	financial	ADJ
gujaf-334	284	20	market	market	NOUN
gujaf-334	284	21	environment	environment	NOUN
gujaf-334	284	22	like	like	ADP
gujaf-334	284	23	nigeria	nigeria	PROPN
gujaf-334	284	24	to	to	PART
gujaf-334	284	25	establish	establish	VERB
gujaf-334	284	26	the	the	DET
gujaf-334	284	27	applicability	applicability	NOUN
gujaf-334	284	28	or	or	CCONJ
gujaf-334	284	29	otherwise	otherwise	ADV
gujaf-334	284	30	.	.	PUNCT
gujaf-334	285	1	xu	xu	PROPN
gujaf-334	285	2	(	(	PUNCT
gujaf-334	285	3	2013	2013	NUM
gujaf-334	285	4	)	)	PUNCT
gujaf-334	285	5	investigated	investigate	VERB
gujaf-334	285	6	the	the	DET
gujaf-334	285	7	effect	effect	NOUN
gujaf-334	285	8	of	of	ADP
gujaf-334	285	9	fair	fair	ADJ
gujaf-334	285	10	value	value	NOUN
gujaf-334	285	11	accounting	account	VERB
gujaf-334	285	12	on	on	ADP
gujaf-334	285	13	earnings	earning	NOUN
gujaf-334	285	14	management	management	NOUN
gujaf-334	285	15	of	of	ADP
gujaf-334	285	16	both	both	CCONJ
gujaf-334	285	17	private	private	ADJ
gujaf-334	285	18	and	and	CCONJ
gujaf-334	285	19	public	public	ADJ
gujaf-334	285	20	banks	bank	NOUN
gujaf-334	285	21	in	in	ADP
gujaf-334	285	22	the	the	DET
gujaf-334	285	23	united	united	PROPN
gujaf-334	285	24	states	states	PROPN
gujaf-334	285	25	of	of	ADP
gujaf-334	285	26	america	america	PROPN
gujaf-334	285	27	using	use	VERB
gujaf-334	285	28	a	a	DET
gujaf-334	285	29	sample	sample	NOUN
gujaf-334	285	30	of	of	ADP
gujaf-334	285	31	2,896	2,896	NUM
gujaf-334	285	32	bank	bank	NOUN
gujaf-334	285	33	year	year	NOUN
gujaf-334	285	34	observations	observation	NOUN
gujaf-334	285	35	.	.	PUNCT
gujaf-334	286	1	the	the	DET
gujaf-334	286	2	results	result	NOUN
gujaf-334	286	3	revealed	reveal	VERB
gujaf-334	286	4	that	that	SCONJ
gujaf-334	286	5	positive	positive	ADJ
gujaf-334	286	6	association	association	NOUN
gujaf-334	286	7	between	between	ADP
gujaf-334	286	8	fair	fair	ADJ
gujaf-334	286	9	value	value	NOUN
gujaf-334	286	10	measurements	measurement	NOUN
gujaf-334	286	11	and	and	CCONJ
gujaf-334	286	12	earnings	earning	NOUN
gujaf-334	286	13	management	management	NOUN
gujaf-334	286	14	is	be	AUX
gujaf-334	286	15	primarily	primarily	ADV
gujaf-334	286	16	driven	drive	VERB
gujaf-334	286	17	by	by	ADP
gujaf-334	286	18	available	available	ADJ
gujaf-334	286	19	-	-	PUNCT
gujaf-334	286	20	for	for	ADP
gujaf-334	286	21	-	-	PUNCT
gujaf-334	286	22	sale	sale	NOUN
gujaf-334	286	23	assets	asset	NOUN
gujaf-334	286	24	.	.	PUNCT
gujaf-334	287	1	further	far	ADV
gujaf-334	287	2	,	,	PUNCT
gujaf-334	287	3	fair	fair	ADJ
gujaf-334	287	4	value	value	NOUN
gujaf-334	287	5	was	be	AUX
gujaf-334	287	6	decomposed	decompose	VERB
gujaf-334	287	7	into	into	ADP
gujaf-334	287	8	the	the	DET
gujaf-334	287	9	various	various	ADJ
gujaf-334	287	10	levels	level	NOUN
gujaf-334	287	11	and	and	CCONJ
gujaf-334	287	12	tested	test	VERB
gujaf-334	287	13	against	against	ADP
gujaf-334	287	14	earnings	earning	NOUN
gujaf-334	287	15	management	management	NOUN
gujaf-334	287	16	and	and	CCONJ
gujaf-334	287	17	the	the	DET
gujaf-334	287	18	results	result	NOUN
gujaf-334	287	19	revealed	reveal	VERB
gujaf-334	287	20	that	that	SCONJ
gujaf-334	287	21	the	the	DET
gujaf-334	287	22	more	more	ADJ
gujaf-334	287	23	level	level	NOUN
gujaf-334	287	24	two	two	NUM
gujaf-334	287	25	fair	fair	ADJ
gujaf-334	287	26	value	value	NOUN
gujaf-334	287	27	measurement	measurement	NOUN
gujaf-334	287	28	hierarchy	hierarchy	NOUN
gujaf-334	287	29	is	be	AUX
gujaf-334	287	30	used	use	VERB
gujaf-334	287	31	,	,	PUNCT
gujaf-334	287	32	the	the	DET
gujaf-334	287	33	more	more	ADV
gujaf-334	287	34	likely	likely	ADJ
gujaf-334	287	35	earnings	earning	NOUN
gujaf-334	287	36	are	be	AUX
gujaf-334	287	37	managed	manage	VERB
gujaf-334	287	38	.	.	PUNCT
gujaf-334	288	1	thus	thus	ADV
gujaf-334	288	2	,	,	PUNCT
gujaf-334	288	3	the	the	DET
gujaf-334	288	4	less	less	ADV
gujaf-334	288	5	predictive	predictive	ADJ
gujaf-334	288	6	current	current	ADJ
gujaf-334	288	7	reported	report	VERB
gujaf-334	288	8	earnings	earning	NOUN
gujaf-334	288	9	are	be	AUX
gujaf-334	288	10	.	.	PUNCT
gujaf-334	289	1	the	the	DET
gujaf-334	289	2	focus	focus	NOUN
gujaf-334	289	3	of	of	ADP
gujaf-334	289	4	his	his	PRON
gujaf-334	289	5	study	study	NOUN
gujaf-334	289	6	was	be	AUX
gujaf-334	289	7	earnings	earning	NOUN
gujaf-334	289	8	management	management	NOUN
gujaf-334	289	9	and	and	CCONJ
gujaf-334	289	10	not	not	PART
gujaf-334	289	11	value	value	NOUN
gujaf-334	289	12	relevance	relevance	NOUN
gujaf-334	289	13	.	.	PUNCT
gujaf-334	290	1	gusau	gusau	ADJ
gujaf-334	290	2	journal	journal	PROPN
gujaf-334	290	3	of	of	ADP
gujaf-334	290	4	accounting	accounting	NOUN
gujaf-334	290	5	and	and	CCONJ
gujaf-334	290	6	finance	finance	NOUN
gujaf-334	290	7	,	,	PUNCT
gujaf-334	290	8	vol	vol	NOUN
gujaf-334	290	9	.	.	PROPN
gujaf-334	290	10	5	5	NUM
gujaf-334	290	11	,	,	PUNCT
gujaf-334	290	12	issue	issue	NOUN
gujaf-334	290	13	2	2	NUM
gujaf-334	290	14	,	,	PUNCT
gujaf-334	290	15	october	october	PROPN
gujaf-334	290	16	,	,	PUNCT
gujaf-334	290	17	2024	2024	NUM
gujaf-334	290	18	182	182	NUM
gujaf-334	290	19	diafei	diafei	PROPN
gujaf-334	290	20	et	et	PROPN
gujaf-334	290	21	al	al	PROPN
gujaf-334	290	22	,	,	PUNCT
gujaf-334	290	23	(	(	PUNCT
gujaf-334	290	24	2015	2015	NUM
gujaf-334	290	25	)	)	PUNCT
gujaf-334	290	26	,	,	PUNCT
gujaf-334	290	27	investigated	investigate	VERB
gujaf-334	290	28	the	the	DET
gujaf-334	290	29	usefulness	usefulness	NOUN
gujaf-334	290	30	of	of	ADP
gujaf-334	290	31	fair	fair	ADJ
gujaf-334	290	32	values	value	NOUN
gujaf-334	290	33	in	in	ADP
gujaf-334	290	34	improving	improve	VERB
gujaf-334	290	35	the	the	DET
gujaf-334	290	36	predictive	predictive	ADJ
gujaf-334	290	37	ability	ability	NOUN
gujaf-334	290	38	of	of	ADP
gujaf-334	290	39	earnings	earning	NOUN
gujaf-334	290	40	based	base	VERB
gujaf-334	290	41	on	on	ADP
gujaf-334	290	42	a	a	DET
gujaf-334	290	43	sample	sample	NOUN
gujaf-334	290	44	of	of	ADP
gujaf-334	290	45	international	international	ADJ
gujaf-334	290	46	(	(	PUNCT
gujaf-334	290	47	non	non	ADJ
gujaf-334	290	48	-	-	ADJ
gujaf-334	290	49	u.s	u.s	PROPN
gujaf-334	290	50	.	.	PROPN
gujaf-334	290	51	)	)	PUNCT
gujaf-334	290	52	banks	bank	NOUN
gujaf-334	290	53	from	from	ADP
gujaf-334	290	54	24	24	NUM
gujaf-334	290	55	countries	country	NOUN
gujaf-334	290	56	during	during	ADP
gujaf-334	290	57	20092012	20092012	NUM
gujaf-334	290	58	.	.	PUNCT
gujaf-334	291	1	the	the	DET
gujaf-334	291	2	study	study	NOUN
gujaf-334	291	3	provides	provide	VERB
gujaf-334	291	4	empirical	empirical	ADJ
gujaf-334	291	5	evidence	evidence	NOUN
gujaf-334	291	6	that	that	SCONJ
gujaf-334	291	7	the	the	DET
gujaf-334	291	8	fair	fair	ADJ
gujaf-334	291	9	value	value	NOUN
gujaf-334	291	10	measurement	measurement	NOUN
gujaf-334	291	11	hierarchy	hierarchy	NOUN
gujaf-334	291	12	classification	classification	NOUN
gujaf-334	291	13	levels	level	NOUN
gujaf-334	291	14	affect	affect	VERB
gujaf-334	291	15	earnings	earning	NOUN
gujaf-334	291	16	’	'	PUNCT
gujaf-334	291	17	ability	ability	NOUN
gujaf-334	291	18	to	to	PART
gujaf-334	291	19	predict	predict	VERB
gujaf-334	291	20	future	future	ADJ
gujaf-334	291	21	cash	cash	NOUN
gujaf-334	291	22	flows	flow	NOUN
gujaf-334	291	23	and	and	CCONJ
gujaf-334	291	24	future	future	ADJ
gujaf-334	291	25	earnings	earning	NOUN
gujaf-334	291	26	and	and	CCONJ
gujaf-334	291	27	that	that	SCONJ
gujaf-334	291	28	the	the	DET
gujaf-334	291	29	discretionary	discretionary	ADJ
gujaf-334	291	30	fair	fair	ADJ
gujaf-334	291	31	value	value	NOUN
gujaf-334	291	32	components	component	NOUN
gujaf-334	291	33	(	(	PUNCT
gujaf-334	291	34	level	level	NOUN
gujaf-334	291	35	two	two	NUM
gujaf-334	291	36	and	and	CCONJ
gujaf-334	291	37	level	level	VERB
gujaf-334	291	38	three	three	NUM
gujaf-334	291	39	assets	asset	NOUN
gujaf-334	291	40	)	)	PUNCT
gujaf-334	291	41	reduces	reduce	VERB
gujaf-334	291	42	earnings	earning	NOUN
gujaf-334	291	43	’	'	PUNCT
gujaf-334	291	44	predictive	predictive	ADJ
gujaf-334	291	45	power	power	NOUN
gujaf-334	291	46	.	.	PUNCT
gujaf-334	292	1	the	the	DET
gujaf-334	292	2	focus	focus	NOUN
gujaf-334	292	3	of	of	ADP
gujaf-334	292	4	his	his	PRON
gujaf-334	292	5	study	study	NOUN
gujaf-334	292	6	was	be	AUX
gujaf-334	292	7	on	on	ADP
gujaf-334	292	8	earnings	earning	NOUN
gujaf-334	292	9	predictability	predictability	NOUN
gujaf-334	292	10	and	and	CCONJ
gujaf-334	292	11	not	not	PART
gujaf-334	292	12	value	value	NOUN
gujaf-334	292	13	relevance	relevance	NOUN
gujaf-334	292	14	.	.	PUNCT
gujaf-334	293	1	bello	bello	PROPN
gujaf-334	293	2	(	(	PUNCT
gujaf-334	293	3	2009	2009	NUM
gujaf-334	293	4	)	)	PUNCT
gujaf-334	293	5	critically	critically	ADV
gujaf-334	293	6	examined	examine	VERB
gujaf-334	293	7	the	the	DET
gujaf-334	293	8	incremental	incremental	ADJ
gujaf-334	293	9	quality	quality	NOUN
gujaf-334	293	10	of	of	ADP
gujaf-334	293	11	additional	additional	ADJ
gujaf-334	293	12	inflation	inflation	NOUN
gujaf-334	293	13	disclosure	disclosure	NOUN
gujaf-334	293	14	of	of	ADP
gujaf-334	293	15	quoted	quote	VERB
gujaf-334	293	16	cement	cement	NOUN
gujaf-334	293	17	companies	company	NOUN
gujaf-334	293	18	operating	operate	VERB
gujaf-334	293	19	in	in	ADP
gujaf-334	293	20	nigeria	nigeria	PROPN
gujaf-334	293	21	from	from	ADP
gujaf-334	293	22	1995	1995	NUM
gujaf-334	293	23	to	to	ADP
gujaf-334	293	24	2006	2006	NUM
gujaf-334	293	25	.	.	PUNCT
gujaf-334	294	1	using	use	VERB
gujaf-334	294	2	the	the	DET
gujaf-334	294	3	framework	framework	NOUN
gujaf-334	294	4	of	of	ADP
gujaf-334	294	5	edwards	edwards	PROPN
gujaf-334	294	6	,	,	PUNCT
gujaf-334	294	7	bells	bell	NOUN
gujaf-334	294	8	and	and	CCONJ
gujaf-334	294	9	olson	olson	NOUN
gujaf-334	294	10	’s	’s	PART
gujaf-334	294	11	residual	residual	ADJ
gujaf-334	294	12	income	income	NOUN
gujaf-334	294	13	model	model	NOUN
gujaf-334	294	14	and	and	CCONJ
gujaf-334	294	15	multivariate	multivariate	NOUN
gujaf-334	294	16	regression	regression	NOUN
gujaf-334	294	17	analysis	analysis	NOUN
gujaf-334	294	18	,	,	PUNCT
gujaf-334	294	19	the	the	DET
gujaf-334	294	20	study	study	NOUN
gujaf-334	294	21	found	find	VERB
gujaf-334	294	22	a	a	DET
gujaf-334	294	23	substantive	substantive	ADJ
gujaf-334	294	24	evidence	evidence	NOUN
gujaf-334	294	25	of	of	ADP
gujaf-334	294	26	incremental	incremental	ADJ
gujaf-334	294	27	quality	quality	NOUN
gujaf-334	294	28	financial	financial	ADJ
gujaf-334	294	29	reports	report	NOUN
gujaf-334	294	30	through	through	ADP
gujaf-334	294	31	additional	additional	ADJ
gujaf-334	294	32	disclosure	disclosure	NOUN
gujaf-334	294	33	of	of	ADP
gujaf-334	294	34	general	general	ADJ
gujaf-334	294	35	purchasing	purchasing	NOUN
gujaf-334	294	36	power	power	NOUN
gujaf-334	294	37	and	and	CCONJ
gujaf-334	294	38	current	current	ADJ
gujaf-334	294	39	cost	cost	NOUN
gujaf-334	294	40	model	model	NOUN
gujaf-334	294	41	.	.	PUNCT
gujaf-334	295	1	on	on	ADP
gujaf-334	295	2	the	the	DET
gujaf-334	295	3	contrary	contrary	NOUN
gujaf-334	295	4	,	,	PUNCT
gujaf-334	295	5	the	the	DET
gujaf-334	295	6	study	study	NOUN
gujaf-334	295	7	observed	observe	VERB
gujaf-334	295	8	no	no	DET
gujaf-334	295	9	incremental	incremental	ADJ
gujaf-334	295	10	information	information	NOUN
gujaf-334	295	11	of	of	ADP
gujaf-334	295	12	inflation	inflation	NOUN
gujaf-334	295	13	adjustments	adjustment	NOUN
gujaf-334	295	14	beyond	beyond	ADP
gujaf-334	295	15	traditional	traditional	ADJ
gujaf-334	295	16	reporting	reporting	NOUN
gujaf-334	295	17	in	in	ADP
gujaf-334	295	18	absolute	absolute	ADJ
gujaf-334	295	19	term	term	NOUN
gujaf-334	295	20	.	.	PUNCT
gujaf-334	296	1	by	by	ADP
gujaf-334	296	2	implication	implication	NOUN
gujaf-334	296	3	,	,	PUNCT
gujaf-334	296	4	the	the	DET
gujaf-334	296	5	findings	finding	NOUN
gujaf-334	296	6	from	from	ADP
gujaf-334	296	7	the	the	DET
gujaf-334	296	8	study	study	NOUN
gujaf-334	296	9	suggest	suggest	VERB
gujaf-334	296	10	that	that	SCONJ
gujaf-334	296	11	joint	joint	ADJ
gujaf-334	296	12	reporting	reporting	NOUN
gujaf-334	296	13	of	of	ADP
gujaf-334	296	14	historical	historical	ADJ
gujaf-334	296	15	cost	cost	NOUN
gujaf-334	296	16	and	and	CCONJ
gujaf-334	296	17	inflationary	inflationary	ADJ
gujaf-334	296	18	adjustments	adjustment	NOUN
gujaf-334	296	19	is	be	AUX
gujaf-334	296	20	necessary	necessary	ADJ
gujaf-334	296	21	improvement	improvement	NOUN
gujaf-334	296	22	in	in	ADP
gujaf-334	296	23	information	information	NOUN
gujaf-334	296	24	quality	quality	NOUN
gujaf-334	296	25	of	of	ADP
gujaf-334	296	26	corporate	corporate	ADJ
gujaf-334	296	27	reports	report	NOUN
gujaf-334	296	28	.	.	PUNCT
gujaf-334	297	1	the	the	DET
gujaf-334	297	2	study	study	NOUN
gujaf-334	297	3	only	only	ADV
gujaf-334	297	4	focused	focus	VERB
gujaf-334	297	5	on	on	ADP
gujaf-334	297	6	inflationary	inflationary	ADJ
gujaf-334	297	7	adjustments	adjustment	NOUN
gujaf-334	297	8	and	and	CCONJ
gujaf-334	297	9	failed	fail	VERB
gujaf-334	297	10	to	to	PART
gujaf-334	297	11	consider	consider	VERB
gujaf-334	297	12	the	the	DET
gujaf-334	297	13	implication	implication	NOUN
gujaf-334	297	14	of	of	ADP
gujaf-334	297	15	fair	fair	ADJ
gujaf-334	297	16	value	value	NOUN
gujaf-334	297	17	adjustments	adjustment	NOUN
gujaf-334	297	18	in	in	ADP
gujaf-334	297	19	corporate	corporate	ADJ
gujaf-334	297	20	reports	report	NOUN
gujaf-334	297	21	as	as	ADV
gujaf-334	297	22	well	well	ADV
gujaf-334	297	23	as	as	ADP
gujaf-334	297	24	market	market	NOUN
gujaf-334	297	25	reaction	reaction	NOUN
gujaf-334	297	26	to	to	ADP
gujaf-334	297	27	fair	fair	ADJ
gujaf-334	297	28	value	value	NOUN
gujaf-334	297	29	measurement	measurement	NOUN
gujaf-334	297	30	hierarchy	hierarchy	NOUN
gujaf-334	297	31	of	of	ADP
gujaf-334	297	32	financial	financial	ADJ
gujaf-334	297	33	instruments	instrument	NOUN
gujaf-334	297	34	.	.	PUNCT
gujaf-334	298	1	yao	yao	PROPN
gujaf-334	298	2	,	,	PUNCT
gujaf-334	298	3	et	et	VERB
gujaf-334	298	4	at	at	ADP
gujaf-334	298	5	.	.	PUNCT
gujaf-334	299	1	(	(	PUNCT
gujaf-334	299	2	2015	2015	NUM
gujaf-334	299	3	)	)	PUNCT
gujaf-334	299	4	examined	examine	VERB
gujaf-334	299	5	the	the	DET
gujaf-334	299	6	usefulness	usefulness	NOUN
gujaf-334	299	7	of	of	ADP
gujaf-334	299	8	fair	fair	ADJ
gujaf-334	299	9	values	value	NOUN
gujaf-334	299	10	in	in	ADP
gujaf-334	299	11	improving	improve	VERB
gujaf-334	299	12	the	the	DET
gujaf-334	299	13	predictive	predictive	ADJ
gujaf-334	299	14	ability	ability	NOUN
gujaf-334	299	15	of	of	ADP
gujaf-334	299	16	earnings	earning	NOUN
gujaf-334	299	17	of	of	ADP
gujaf-334	299	18	international	international	ADJ
gujaf-334	299	19	banks	bank	NOUN
gujaf-334	299	20	.	.	PUNCT
gujaf-334	300	1	the	the	DET
gujaf-334	300	2	sample	sample	NOUN
gujaf-334	300	3	of	of	ADP
gujaf-334	300	4	the	the	DET
gujaf-334	300	5	study	study	NOUN
gujaf-334	300	6	consisted	consist	VERB
gujaf-334	300	7	of	of	ADP
gujaf-334	300	8	200	200	NUM
gujaf-334	300	9	international	international	ADJ
gujaf-334	300	10	(	(	PUNCT
gujaf-334	300	11	nonu.s	nonu.s	PROPN
gujaf-334	300	12	.	.	PUNCT
gujaf-334	300	13	)	)	PUNCT
gujaf-334	301	1	banks	bank	NOUN
gujaf-334	301	2	from	from	ADP
gujaf-334	301	3	24	24	NUM
gujaf-334	301	4	countries	country	NOUN
gujaf-334	301	5	from	from	ADP
gujaf-334	301	6	2009	2009	NUM
gujaf-334	301	7	to	to	ADP
gujaf-334	301	8	2012	2012	NUM
gujaf-334	301	9	.	.	PUNCT
gujaf-334	302	1	the	the	DET
gujaf-334	302	2	study	study	NOUN
gujaf-334	302	3	employed	employ	VERB
gujaf-334	302	4	fair	fair	ADJ
gujaf-334	302	5	value	value	NOUN
gujaf-334	302	6	intensity	intensity	NOUN
gujaf-334	302	7	,	,	PUNCT
gujaf-334	302	8	fair	fair	ADJ
gujaf-334	302	9	value	value	NOUN
gujaf-334	302	10	level	level	NOUN
gujaf-334	302	11	one	one	NUM
gujaf-334	302	12	and	and	CCONJ
gujaf-334	302	13	fair	fair	ADJ
gujaf-334	302	14	value	value	NOUN
gujaf-334	302	15	levels	level	NOUN
gujaf-334	302	16	two	two	NUM
gujaf-334	302	17	and	and	CCONJ
gujaf-334	302	18	three	three	NUM
gujaf-334	302	19	as	as	ADP
gujaf-334	302	20	proxies	proxy	NOUN
gujaf-334	302	21	for	for	ADP
gujaf-334	302	22	fair	fair	ADJ
gujaf-334	302	23	value	value	NOUN
gujaf-334	302	24	accounting	accounting	NOUN
gujaf-334	302	25	and	and	CCONJ
gujaf-334	302	26	current	current	ADJ
gujaf-334	302	27	pre	pre	ADJ
gujaf-334	302	28	-	-	ADJ
gujaf-334	302	29	tax	tax	ADJ
gujaf-334	302	30	return	return	NOUN
gujaf-334	302	31	on	on	ADP
gujaf-334	302	32	assets	asset	NOUN
gujaf-334	302	33	as	as	ADP
gujaf-334	302	34	moderating	moderate	VERB
gujaf-334	302	35	variable	variable	ADJ
gujaf-334	302	36	.	.	PUNCT
gujaf-334	303	1	they	they	PRON
gujaf-334	303	2	found	find	VERB
gujaf-334	303	3	that	that	SCONJ
gujaf-334	303	4	increasing	increase	VERB
gujaf-334	303	5	use	use	NOUN
gujaf-334	303	6	of	of	ADP
gujaf-334	303	7	fair	fair	ADJ
gujaf-334	303	8	values	value	NOUN
gujaf-334	303	9	on	on	ADP
gujaf-334	303	10	financial	financial	ADJ
gujaf-334	303	11	instruments	instrument	NOUN
gujaf-334	303	12	improves	improve	VERB
gujaf-334	303	13	the	the	DET
gujaf-334	303	14	capability	capability	NOUN
gujaf-334	303	15	of	of	ADP
gujaf-334	303	16	current	current	ADJ
gujaf-334	303	17	earnings	earning	NOUN
gujaf-334	303	18	to	to	PART
gujaf-334	303	19	predict	predict	VERB
gujaf-334	303	20	future	future	ADJ
gujaf-334	303	21	earnings	earning	NOUN
gujaf-334	303	22	and	and	CCONJ
gujaf-334	303	23	cash	cash	NOUN
gujaf-334	303	24	flows	flow	NOUN
gujaf-334	303	25	.	.	PUNCT
gujaf-334	304	1	in	in	ADP
gujaf-334	304	2	addition	addition	NOUN
gujaf-334	304	3	,	,	PUNCT
gujaf-334	304	4	they	they	PRON
gujaf-334	304	5	provide	provide	VERB
gujaf-334	304	6	empirical	empirical	ADJ
gujaf-334	304	7	evidence	evidence	NOUN
gujaf-334	304	8	that	that	SCONJ
gujaf-334	304	9	fair	fair	ADJ
gujaf-334	304	10	value	value	NOUN
gujaf-334	304	11	measurement	measurement	NOUN
gujaf-334	304	12	hierarchy	hierarchy	NOUN
gujaf-334	304	13	classification	classification	NOUN
gujaf-334	304	14	levels	level	NOUN
gujaf-334	304	15	affect	affect	VERB
gujaf-334	304	16	earnings	earning	NOUN
gujaf-334	304	17	’	'	PUNCT
gujaf-334	304	18	ability	ability	NOUN
gujaf-334	304	19	to	to	PART
gujaf-334	304	20	predict	predict	VERB
gujaf-334	304	21	future	future	ADJ
gujaf-334	304	22	earnings	earning	NOUN
gujaf-334	304	23	and	and	CCONJ
gujaf-334	304	24	that	that	SCONJ
gujaf-334	304	25	the	the	DET
gujaf-334	304	26	nondiscretionary	nondiscretionary	ADJ
gujaf-334	304	27	fair	fair	ADJ
gujaf-334	304	28	value	value	NOUN
gujaf-334	304	29	element	element	NOUN
gujaf-334	304	30	(	(	PUNCT
gujaf-334	304	31	level	level	NOUN
gujaf-334	304	32	one	one	NUM
gujaf-334	304	33	asset	asset	NOUN
gujaf-334	304	34	)	)	PUNCT
gujaf-334	304	35	improves	improve	VERB
gujaf-334	304	36	the	the	DET
gujaf-334	304	37	predictability	predictability	NOUN
gujaf-334	304	38	of	of	ADP
gujaf-334	304	39	current	current	ADJ
gujaf-334	304	40	earnings	earning	NOUN
gujaf-334	304	41	whereas	whereas	SCONJ
gujaf-334	304	42	the	the	DET
gujaf-334	304	43	discretionary	discretionary	ADJ
gujaf-334	304	44	fair	fair	ADJ
gujaf-334	304	45	value	value	NOUN
gujaf-334	304	46	components	component	NOUN
gujaf-334	304	47	(	(	PUNCT
gujaf-334	304	48	level	level	NOUN
gujaf-334	304	49	2	2	NUM
gujaf-334	304	50	and	and	CCONJ
gujaf-334	304	51	level	level	NOUN
gujaf-334	304	52	3	3	NUM
gujaf-334	304	53	assets	asset	NOUN
gujaf-334	304	54	)	)	PUNCT
gujaf-334	304	55	weaken	weaken	VERB
gujaf-334	304	56	the	the	DET
gujaf-334	304	57	predictive	predictive	ADJ
gujaf-334	304	58	power	power	NOUN
gujaf-334	304	59	of	of	ADP
gujaf-334	304	60	earnings	earning	NOUN
gujaf-334	304	61	.	.	PUNCT
gujaf-334	305	1	agency	agency	NOUN
gujaf-334	305	2	theory	theory	NOUN
gujaf-334	305	3	describes	describe	VERB
gujaf-334	305	4	the	the	DET
gujaf-334	305	5	relationship	relationship	NOUN
gujaf-334	305	6	that	that	PRON
gujaf-334	305	7	exists	exist	VERB
gujaf-334	305	8	where	where	SCONJ
gujaf-334	305	9	the	the	DET
gujaf-334	305	10	principal	principal	ADJ
gujaf-334	305	11	delegates	delegate	NOUN
gujaf-334	305	12	responsibilities	responsibility	NOUN
gujaf-334	305	13	to	to	ADP
gujaf-334	305	14	the	the	DET
gujaf-334	305	15	agent	agent	NOUN
gujaf-334	305	16	to	to	PART
gujaf-334	305	17	carry	carry	VERB
gujaf-334	305	18	out	out	ADP
gujaf-334	305	19	a	a	DET
gujaf-334	305	20	given	give	VERB
gujaf-334	305	21	assignment	assignment	NOUN
gujaf-334	305	22	.	.	PUNCT
gujaf-334	306	1	the	the	DET
gujaf-334	306	2	theory	theory	NOUN
gujaf-334	306	3	established	establish	VERB
gujaf-334	306	4	the	the	DET
gujaf-334	306	5	conflict	conflict	NOUN
gujaf-334	306	6	of	of	ADP
gujaf-334	306	7	interest	interest	NOUN
gujaf-334	306	8	which	which	PRON
gujaf-334	306	9	arise	arise	VERB
gujaf-334	306	10	between	between	ADP
gujaf-334	306	11	the	the	DET
gujaf-334	306	12	shareholders	shareholder	NOUN
gujaf-334	306	13	(	(	PUNCT
gujaf-334	306	14	principal	principal	NOUN
gujaf-334	306	15	)	)	PUNCT
gujaf-334	306	16	and	and	CCONJ
gujaf-334	306	17	those	those	PRON
gujaf-334	306	18	charged	charge	VERB
gujaf-334	306	19	with	with	ADP
gujaf-334	306	20	the	the	DET
gujaf-334	306	21	responsibility	responsibility	NOUN
gujaf-334	306	22	of	of	ADP
gujaf-334	306	23	running	run	VERB
gujaf-334	306	24	the	the	DET
gujaf-334	306	25	affairs	affair	NOUN
gujaf-334	306	26	of	of	ADP
gujaf-334	306	27	the	the	DET
gujaf-334	306	28	business	business	NOUN
gujaf-334	306	29	(	(	PUNCT
gujaf-334	306	30	agent	agent	NOUN
gujaf-334	306	31	)	)	PUNCT
gujaf-334	306	32	.	.	PUNCT
gujaf-334	307	1	hence	hence	ADV
gujaf-334	307	2	the	the	DET
gujaf-334	307	3	purpose	purpose	NOUN
gujaf-334	307	4	of	of	ADP
gujaf-334	307	5	agency	agency	NOUN
gujaf-334	307	6	theory	theory	NOUN
gujaf-334	307	7	is	be	AUX
gujaf-334	307	8	to	to	PART
gujaf-334	307	9	encourage	encourage	VERB
gujaf-334	307	10	the	the	DET
gujaf-334	307	11	management	management	NOUN
gujaf-334	307	12	to	to	PART
gujaf-334	307	13	direct	direct	VERB
gujaf-334	307	14	the	the	DET
gujaf-334	307	15	affairs	affair	NOUN
gujaf-334	307	16	of	of	ADP
gujaf-334	307	17	the	the	DET
gujaf-334	307	18	firm	firm	NOUN
gujaf-334	307	19	in	in	ADP
gujaf-334	307	20	line	line	NOUN
gujaf-334	307	21	with	with	ADP
gujaf-334	307	22	shareholders	shareholder	NOUN
gujaf-334	307	23	’	’	PART
gujaf-334	307	24	interest	interest	NOUN
gujaf-334	307	25	and	and	CCONJ
gujaf-334	307	26	thereby	thereby	ADV
gujaf-334	307	27	minimizing	minimize	VERB
gujaf-334	307	28	the	the	DET
gujaf-334	307	29	conflict	conflict	NOUN
gujaf-334	307	30	of	of	ADP
gujaf-334	307	31	interest	interest	NOUN
gujaf-334	307	32	.	.	PUNCT
gujaf-334	308	1	jensen	jensen	PROPN
gujaf-334	308	2	and	and	CCONJ
gujaf-334	308	3	meckling	meckling	NOUN
gujaf-334	308	4	(	(	PUNCT
gujaf-334	308	5	1976	1976	NUM
gujaf-334	308	6	)	)	PUNCT
gujaf-334	308	7	argue	argue	VERB
gujaf-334	308	8	that	that	SCONJ
gujaf-334	308	9	the	the	DET
gujaf-334	308	10	conflict	conflict	NOUN
gujaf-334	308	11	of	of	ADP
gujaf-334	308	12	interest	interest	NOUN
gujaf-334	308	13	between	between	ADP
gujaf-334	308	14	the	the	DET
gujaf-334	308	15	shareholders	shareholder	NOUN
gujaf-334	308	16	and	and	CCONJ
gujaf-334	308	17	management	management	NOUN
gujaf-334	308	18	will	will	AUX
gujaf-334	308	19	lead	lead	VERB
gujaf-334	308	20	to	to	ADP
gujaf-334	308	21	a	a	DET
gujaf-334	308	22	situation	situation	NOUN
gujaf-334	308	23	where	where	SCONJ
gujaf-334	308	24	the	the	DET
gujaf-334	308	25	agent	agent	NOUN
gujaf-334	308	26	will	will	AUX
gujaf-334	308	27	not	not	PART
gujaf-334	308	28	always	always	ADV
gujaf-334	308	29	act	act	VERB
gujaf-334	308	30	in	in	ADP
gujaf-334	308	31	the	the	DET
gujaf-334	308	32	best	good	ADJ
gujaf-334	308	33	interest	interest	NOUN
gujaf-334	308	34	of	of	ADP
gujaf-334	308	35	the	the	DET
gujaf-334	308	36	principal	principal	NOUN
gujaf-334	308	37	.	.	PUNCT
gujaf-334	309	1	thus	thus	ADV
gujaf-334	309	2	,	,	PUNCT
gujaf-334	309	3	the	the	DET
gujaf-334	309	4	conflict	conflict	NOUN
gujaf-334	309	5	of	of	ADP
gujaf-334	309	6	interest	interest	NOUN
gujaf-334	309	7	between	between	ADP
gujaf-334	309	8	managers	manager	NOUN
gujaf-334	309	9	and	and	CCONJ
gujaf-334	309	10	shareholders	shareholder	NOUN
gujaf-334	309	11	is	be	AUX
gujaf-334	309	12	one	one	NUM
gujaf-334	309	13	of	of	ADP
gujaf-334	309	14	the	the	DET
gujaf-334	309	15	many	many	ADJ
gujaf-334	309	16	agency	agency	NOUN
gujaf-334	309	17	situations	situation	NOUN
gujaf-334	309	18	that	that	PRON
gujaf-334	309	19	create	create	VERB
gujaf-334	309	20	agency	agency	NOUN
gujaf-334	309	21	costs	cost	NOUN
gujaf-334	309	22	.	.	PUNCT
gujaf-334	310	1	financial	financial	ADJ
gujaf-334	310	2	reporting	reporting	NOUN
gujaf-334	310	3	plays	play	VERB
gujaf-334	310	4	a	a	DET
gujaf-334	310	5	vital	vital	ADJ
gujaf-334	310	6	role	role	NOUN
gujaf-334	310	7	in	in	ADP
gujaf-334	310	8	minimizing	minimize	VERB
gujaf-334	310	9	agency	agency	NOUN
gujaf-334	310	10	costs	cost	NOUN
gujaf-334	310	11	,	,	PUNCT
gujaf-334	310	12	as	as	SCONJ
gujaf-334	310	13	it	it	PRON
gujaf-334	310	14	is	be	AUX
gujaf-334	310	15	about	about	ADP
gujaf-334	310	16	communicating	communicate	VERB
gujaf-334	310	17	economic	economic	ADJ
gujaf-334	310	18	information	information	NOUN
gujaf-334	310	19	to	to	ADP
gujaf-334	310	20	stakeholders	stakeholder	NOUN
gujaf-334	310	21	(	(	PUNCT
gujaf-334	310	22	watts	watts	PROPN
gujaf-334	310	23	&	&	CCONJ
gujaf-334	310	24	zimmerman	zimmerman	PROPN
gujaf-334	310	25	,	,	PUNCT
gujaf-334	310	26	1986	1986	NUM
gujaf-334	310	27	)	)	PUNCT
gujaf-334	310	28	.	.	PUNCT
gujaf-334	311	1	essentially	essentially	ADV
gujaf-334	311	2	,	,	PUNCT
gujaf-334	311	3	agency	agency	NOUN
gujaf-334	311	4	theory	theory	NOUN
gujaf-334	311	5	deals	deal	VERB
gujaf-334	311	6	with	with	ADP
gujaf-334	311	7	information	information	NOUN
gujaf-334	311	8	asymmetry	asymmetry	NOUN
gujaf-334	311	9	which	which	PRON
gujaf-334	311	10	arise	arise	VERB
gujaf-334	311	11	when	when	SCONJ
gujaf-334	311	12	managers	manager	NOUN
gujaf-334	311	13	have	have	VERB
gujaf-334	311	14	more	more	ADJ
gujaf-334	311	15	information	information	NOUN
gujaf-334	311	16	about	about	ADP
gujaf-334	311	17	the	the	DET
gujaf-334	311	18	firm	firm	NOUN
gujaf-334	311	19	than	than	ADP
gujaf-334	311	20	the	the	DET
gujaf-334	311	21	shareholders	shareholder	NOUN
gujaf-334	311	22	.	.	PUNCT
gujaf-334	312	1	this	this	PRON
gujaf-334	312	2	can	can	AUX
gujaf-334	312	3	be	be	AUX
gujaf-334	312	4	significantly	significantly	ADV
gujaf-334	312	5	reduced	reduce	VERB
gujaf-334	312	6	by	by	ADP
gujaf-334	312	7	disclosing	disclose	VERB
gujaf-334	312	8	relevant	relevant	ADJ
gujaf-334	312	9	and	and	CCONJ
gujaf-334	312	10	reliable	reliable	ADJ
gujaf-334	312	11	gusau	gusau	ADJ
gujaf-334	312	12	journal	journal	NOUN
gujaf-334	312	13	of	of	ADP
gujaf-334	312	14	accounting	accounting	NOUN
gujaf-334	312	15	and	and	CCONJ
gujaf-334	312	16	finance	finance	NOUN
gujaf-334	312	17	,	,	PUNCT
gujaf-334	312	18	vol	vol	NOUN
gujaf-334	312	19	.	.	PROPN
gujaf-334	312	20	5	5	NUM
gujaf-334	312	21	,	,	PUNCT
gujaf-334	312	22	issue	issue	NOUN
gujaf-334	312	23	2	2	NUM
gujaf-334	312	24	,	,	PUNCT
gujaf-334	312	25	october	october	PROPN
gujaf-334	312	26	,	,	PUNCT
gujaf-334	312	27	2024	2024	NUM
gujaf-334	312	28	183	183	NUM
gujaf-334	312	29	information	information	NOUN
gujaf-334	312	30	.	.	PUNCT
gujaf-334	313	1	in	in	ADP
gujaf-334	313	2	reality	reality	NOUN
gujaf-334	313	3	,	,	PUNCT
gujaf-334	313	4	managers	manager	NOUN
gujaf-334	313	5	use	use	VERB
gujaf-334	313	6	their	their	PRON
gujaf-334	313	7	inside	inside	ADJ
gujaf-334	313	8	information	information	NOUN
gujaf-334	313	9	to	to	PART
gujaf-334	313	10	communicate	communicate	VERB
gujaf-334	313	11	a	a	DET
gujaf-334	313	12	true	true	ADJ
gujaf-334	313	13	and	and	CCONJ
gujaf-334	313	14	fair	fair	ADJ
gujaf-334	313	15	view	view	NOUN
gujaf-334	313	16	of	of	ADP
gujaf-334	313	17	the	the	DET
gujaf-334	313	18	firm	firm	NOUN
gujaf-334	313	19	’s	’s	PART
gujaf-334	313	20	financial	financial	ADJ
gujaf-334	313	21	performance	performance	NOUN
gujaf-334	313	22	to	to	ADP
gujaf-334	313	23	various	various	ADJ
gujaf-334	313	24	stakeholders	stakeholder	NOUN
gujaf-334	313	25	(	(	PUNCT
gujaf-334	313	26	barth	barth	NOUN
gujaf-334	313	27	et	et	PROPN
gujaf-334	313	28	al	al	PROPN
gujaf-334	313	29	.	.	PROPN
gujaf-334	313	30	2001	2001	NUM
gujaf-334	313	31	)	)	PUNCT
gujaf-334	313	32	.	.	PUNCT
gujaf-334	314	1	arguably	arguably	ADV
gujaf-334	314	2	,	,	PUNCT
gujaf-334	314	3	managers	manager	NOUN
gujaf-334	314	4	could	could	AUX
gujaf-334	314	5	have	have	VERB
gujaf-334	314	6	incentive	incentive	NOUN
gujaf-334	314	7	to	to	PART
gujaf-334	314	8	manipulate	manipulate	VERB
gujaf-334	314	9	fair	fair	ADJ
gujaf-334	314	10	value	value	NOUN
gujaf-334	314	11	estimates	estimate	NOUN
gujaf-334	314	12	that	that	PRON
gujaf-334	314	13	promote	promote	VERB
gujaf-334	314	14	their	their	PRON
gujaf-334	314	15	interest	interest	NOUN
gujaf-334	314	16	leading	lead	VERB
gujaf-334	314	17	to	to	ADP
gujaf-334	314	18	biases	bias	NOUN
gujaf-334	314	19	in	in	ADP
gujaf-334	314	20	the	the	DET
gujaf-334	314	21	information	information	NOUN
gujaf-334	314	22	presented	present	VERB
gujaf-334	314	23	in	in	ADP
gujaf-334	314	24	the	the	DET
gujaf-334	314	25	entity	entity	NOUN
gujaf-334	314	26	’s	’s	PART
gujaf-334	314	27	financial	financial	ADJ
gujaf-334	314	28	statement	statement	NOUN
gujaf-334	314	29	(	(	PUNCT
gujaf-334	314	30	ehalaiye	ehalaiye	NOUN
gujaf-334	314	31	et	et	PROPN
gujaf-334	314	32	al	al	PROPN
gujaf-334	314	33	.	.	PROPN
gujaf-334	314	34	2017	2017	NUM
gujaf-334	314	35	)	)	PUNCT
gujaf-334	314	36	.	.	PUNCT
gujaf-334	315	1	therefore	therefore	ADV
gujaf-334	315	2	,	,	PUNCT
gujaf-334	315	3	if	if	SCONJ
gujaf-334	315	4	managers	manager	NOUN
gujaf-334	315	5	can	can	AUX
gujaf-334	315	6	manipulate	manipulate	VERB
gujaf-334	315	7	fair	fair	ADJ
gujaf-334	315	8	value	value	NOUN
gujaf-334	315	9	estimate	estimate	NOUN
gujaf-334	315	10	(	(	PUNCT
gujaf-334	315	11	especially	especially	ADV
gujaf-334	315	12	level	level	NOUN
gujaf-334	315	13	three	three	NUM
gujaf-334	315	14	fair	fair	ADJ
gujaf-334	315	15	value	value	NOUN
gujaf-334	315	16	estimate	estimate	NOUN
gujaf-334	315	17	)	)	PUNCT
gujaf-334	315	18	to	to	PART
gujaf-334	315	19	achieve	achieve	VERB
gujaf-334	315	20	a	a	DET
gujaf-334	315	21	predetermined	predetermined	ADJ
gujaf-334	315	22	objective	objective	NOUN
gujaf-334	315	23	,	,	PUNCT
gujaf-334	315	24	then	then	ADV
gujaf-334	315	25	it	it	PRON
gujaf-334	315	26	is	be	AUX
gujaf-334	315	27	logical	logical	ADJ
gujaf-334	315	28	to	to	PART
gujaf-334	315	29	assert	assert	VERB
gujaf-334	315	30	that	that	SCONJ
gujaf-334	315	31	the	the	DET
gujaf-334	315	32	more	more	ADV
gujaf-334	315	33	incorrectly	incorrectly	ADV
gujaf-334	315	34	estimated	estimate	VERB
gujaf-334	315	35	fair	fair	ADJ
gujaf-334	315	36	value	value	NOUN
gujaf-334	315	37	numbers	number	NOUN
gujaf-334	315	38	are	be	AUX
gujaf-334	315	39	,	,	PUNCT
gujaf-334	315	40	the	the	PRON
gujaf-334	315	41	more	more	ADV
gujaf-334	315	42	contradictory	contradictory	ADJ
gujaf-334	315	43	and	and	CCONJ
gujaf-334	315	44	distorted	distort	VERB
gujaf-334	315	45	the	the	DET
gujaf-334	315	46	value	value	NOUN
gujaf-334	315	47	relevance	relevance	NOUN
gujaf-334	315	48	of	of	ADP
gujaf-334	315	49	the	the	DET
gujaf-334	315	50	information	information	NOUN
gujaf-334	315	51	content	content	NOUN
gujaf-334	315	52	of	of	ADP
gujaf-334	315	53	financial	financial	ADJ
gujaf-334	315	54	statement	statement	NOUN
gujaf-334	315	55	will	will	AUX
gujaf-334	315	56	be	be	AUX
gujaf-334	315	57	.	.	PUNCT
gujaf-334	316	1	further	far	ADV
gujaf-334	316	2	,	,	PUNCT
gujaf-334	316	3	in	in	ADP
gujaf-334	316	4	relation	relation	NOUN
gujaf-334	316	5	to	to	ADP
gujaf-334	316	6	the	the	DET
gujaf-334	316	7	role	role	NOUN
gujaf-334	316	8	of	of	ADP
gujaf-334	316	9	audit	audit	NOUN
gujaf-334	316	10	quality	quality	NOUN
gujaf-334	316	11	,	,	PUNCT
gujaf-334	316	12	defond	defond	NOUN
gujaf-334	316	13	and	and	CCONJ
gujaf-334	316	14	zhang	zhang	PROPN
gujaf-334	316	15	(	(	PUNCT
gujaf-334	316	16	2014	2014	NUM
gujaf-334	316	17	)	)	PUNCT
gujaf-334	316	18	succinctly	succinctly	ADV
gujaf-334	316	19	argue	argue	VERB
gujaf-334	316	20	that	that	SCONJ
gujaf-334	316	21	high	high	ADJ
gujaf-334	316	22	audit	audit	NOUN
gujaf-334	316	23	quality	quality	NOUN
gujaf-334	316	24	is	be	AUX
gujaf-334	316	25	expected	expect	VERB
gujaf-334	316	26	to	to	PART
gujaf-334	316	27	constrain	constrain	VERB
gujaf-334	316	28	managerial	managerial	ADJ
gujaf-334	316	29	opportunistic	opportunistic	ADJ
gujaf-334	316	30	behaviours	behaviour	NOUN
gujaf-334	316	31	.	.	PUNCT
gujaf-334	317	1	since	since	SCONJ
gujaf-334	317	2	the	the	DET
gujaf-334	317	3	auditors	auditor	NOUN
gujaf-334	317	4	are	be	AUX
gujaf-334	317	5	expected	expect	VERB
gujaf-334	317	6	to	to	PART
gujaf-334	317	7	assure	assure	VERB
gujaf-334	317	8	the	the	DET
gujaf-334	317	9	reliability	reliability	NOUN
gujaf-334	317	10	and	and	CCONJ
gujaf-334	317	11	relevance	relevance	NOUN
gujaf-334	317	12	of	of	ADP
gujaf-334	317	13	information	information	NOUN
gujaf-334	317	14	contents	content	NOUN
gujaf-334	317	15	of	of	ADP
gujaf-334	317	16	financial	financial	ADJ
gujaf-334	317	17	statements	statement	NOUN
gujaf-334	317	18	,	,	PUNCT
gujaf-334	317	19	hence	hence	ADV
gujaf-334	317	20	it	it	PRON
gujaf-334	317	21	can	can	AUX
gujaf-334	317	22	be	be	AUX
gujaf-334	317	23	argued	argue	VERB
gujaf-334	317	24	that	that	SCONJ
gujaf-334	317	25	high	high	ADJ
gujaf-334	317	26	audit	audit	NOUN
gujaf-334	317	27	quality	quality	NOUN
gujaf-334	317	28	reduces	reduce	VERB
gujaf-334	317	29	the	the	DET
gujaf-334	317	30	agency	agency	NOUN
gujaf-334	317	31	costs	cost	VERB
gujaf-334	317	32	related	relate	VERB
gujaf-334	317	33	information	information	NOUN
gujaf-334	317	34	asymmetry	asymmetry	NOUN
gujaf-334	317	35	as	as	ADP
gujaf-334	317	36	a	a	DET
gujaf-334	317	37	result	result	NOUN
gujaf-334	317	38	of	of	ADP
gujaf-334	317	39	higher	high	ADJ
gujaf-334	317	40	information	information	NOUN
gujaf-334	317	41	quality	quality	NOUN
gujaf-334	317	42	of	of	ADP
gujaf-334	317	43	financial	financial	ADJ
gujaf-334	317	44	statements	statement	NOUN
gujaf-334	317	45	.	.	PUNCT
gujaf-334	318	1	in	in	ADP
gujaf-334	318	2	addition	addition	NOUN
gujaf-334	318	3	,	,	PUNCT
gujaf-334	318	4	agency	agency	NOUN
gujaf-334	318	5	theory	theory	NOUN
gujaf-334	318	6	buttresses	buttress	VERB
gujaf-334	318	7	the	the	DET
gujaf-334	318	8	importance	importance	NOUN
gujaf-334	318	9	of	of	ADP
gujaf-334	318	10	external	external	ADJ
gujaf-334	318	11	mechanisms	mechanism	NOUN
gujaf-334	318	12	particularly	particularly	ADV
gujaf-334	318	13	high	high	ADJ
gujaf-334	318	14	audit	audit	NOUN
gujaf-334	318	15	quality	quality	NOUN
gujaf-334	318	16	in	in	ADP
gujaf-334	318	17	ensuring	ensure	VERB
gujaf-334	318	18	higher	high	ADJ
gujaf-334	318	19	information	information	NOUN
gujaf-334	318	20	quality	quality	NOUN
gujaf-334	318	21	of	of	ADP
gujaf-334	318	22	fair	fair	ADJ
gujaf-334	318	23	values	value	NOUN
gujaf-334	318	24	.	.	PUNCT
gujaf-334	319	1	hence	hence	ADV
gujaf-334	319	2	it	it	PRON
gujaf-334	319	3	can	can	AUX
gujaf-334	319	4	be	be	AUX
gujaf-334	319	5	argued	argue	VERB
gujaf-334	319	6	that	that	SCONJ
gujaf-334	319	7	high	high	ADJ
gujaf-334	319	8	audit	audit	NOUN
gujaf-334	319	9	quality	quality	NOUN
gujaf-334	319	10	is	be	AUX
gujaf-334	319	11	an	an	DET
gujaf-334	319	12	effective	effective	ADJ
gujaf-334	319	13	mechanism	mechanism	NOUN
gujaf-334	319	14	in	in	ADP
gujaf-334	319	15	monitoring	monitor	VERB
gujaf-334	319	16	managerial	managerial	ADJ
gujaf-334	319	17	manipulation	manipulation	NOUN
gujaf-334	319	18	of	of	ADP
gujaf-334	319	19	the	the	DET
gujaf-334	319	20	information	information	NOUN
gujaf-334	319	21	contents	content	NOUN
gujaf-334	319	22	of	of	ADP
gujaf-334	319	23	the	the	DET
gujaf-334	319	24	financial	financial	ADJ
gujaf-334	319	25	statements	statement	NOUN
gujaf-334	319	26	.	.	PUNCT
gujaf-334	320	1	according	accord	VERB
gujaf-334	320	2	to	to	ADP
gujaf-334	320	3	dittmar	dittmar	NOUN
gujaf-334	320	4	and	and	CCONJ
gujaf-334	320	5	mahrt	mahrt	PROPN
gujaf-334	320	6	-	-	PUNCT
gujaf-334	320	7	smith	smith	NOUN
gujaf-334	320	8	(	(	PUNCT
gujaf-334	320	9	2007	2007	NUM
gujaf-334	320	10	)	)	PUNCT
gujaf-334	320	11	,	,	PUNCT
gujaf-334	320	12	effective	effective	ADJ
gujaf-334	320	13	monitoring	monitoring	NOUN
gujaf-334	320	14	of	of	ADP
gujaf-334	320	15	managers	manager	NOUN
gujaf-334	320	16	can	can	AUX
gujaf-334	320	17	to	to	ADP
gujaf-334	320	18	a	a	DET
gujaf-334	320	19	large	large	ADJ
gujaf-334	320	20	extent	extent	NOUN
gujaf-334	320	21	be	be	AUX
gujaf-334	320	22	used	use	VERB
gujaf-334	320	23	as	as	ADP
gujaf-334	320	24	shareholders	shareholder	NOUN
gujaf-334	320	25	’	'	PUNCT
gujaf-334	320	26	weapon	weapon	NOUN
gujaf-334	320	27	against	against	ADP
gujaf-334	320	28	the	the	DET
gujaf-334	320	29	risk	risk	NOUN
gujaf-334	320	30	of	of	ADP
gujaf-334	320	31	managers	manager	NOUN
gujaf-334	320	32	’	’	PART
gujaf-334	320	33	ineffective	ineffective	ADJ
gujaf-334	320	34	use	use	NOUN
gujaf-334	320	35	of	of	ADP
gujaf-334	320	36	corporate	corporate	ADJ
gujaf-334	320	37	assets	asset	NOUN
gujaf-334	320	38	.	.	PUNCT
gujaf-334	321	1	signaling	signal	VERB
gujaf-334	321	2	theory	theory	NOUN
gujaf-334	321	3	explains	explain	VERB
gujaf-334	321	4	the	the	DET
gujaf-334	321	5	responsiveness	responsiveness	NOUN
gujaf-334	321	6	of	of	ADP
gujaf-334	321	7	investors	investor	NOUN
gujaf-334	321	8	to	to	PART
gujaf-334	321	9	market	market	NOUN
gujaf-334	321	10	information	information	NOUN
gujaf-334	321	11	.	.	PUNCT
gujaf-334	322	1	the	the	DET
gujaf-334	322	2	theory	theory	NOUN
gujaf-334	322	3	became	become	VERB
gujaf-334	322	4	prominent	prominent	ADJ
gujaf-334	322	5	following	follow	VERB
gujaf-334	322	6	the	the	DET
gujaf-334	322	7	work	work	NOUN
gujaf-334	322	8	of	of	ADP
gujaf-334	322	9	spence	spence	NOUN
gujaf-334	322	10	(	(	PUNCT
gujaf-334	322	11	1973	1973	NUM
gujaf-334	322	12	)	)	PUNCT
gujaf-334	322	13	on	on	ADP
gujaf-334	322	14	examination	examination	NOUN
gujaf-334	322	15	of	of	ADP
gujaf-334	322	16	signaling	signal	VERB
gujaf-334	322	17	in	in	ADP
gujaf-334	322	18	job	job	NOUN
gujaf-334	322	19	market	market	NOUN
gujaf-334	322	20	and	and	CCONJ
gujaf-334	322	21	that	that	PRON
gujaf-334	322	22	of	of	ADP
gujaf-334	322	23	ross	ross	PROPN
gujaf-334	322	24	(	(	PUNCT
gujaf-334	322	25	1977	1977	NUM
gujaf-334	322	26	)	)	PUNCT
gujaf-334	322	27	study	study	NOUN
gujaf-334	322	28	of	of	ADP
gujaf-334	322	29	managerial	managerial	ADJ
gujaf-334	322	30	incentives	incentive	NOUN
gujaf-334	322	31	.	.	PUNCT
gujaf-334	323	1	in	in	ADP
gujaf-334	323	2	particular	particular	ADJ
gujaf-334	323	3	,	,	PUNCT
gujaf-334	323	4	spence	spence	NOUN
gujaf-334	323	5	(	(	PUNCT
gujaf-334	323	6	1973	1973	NUM
gujaf-334	323	7	)	)	PUNCT
gujaf-334	323	8	opines	opine	VERB
gujaf-334	323	9	that	that	SCONJ
gujaf-334	323	10	signaling	signal	VERB
gujaf-334	323	11	theory	theory	NOUN
gujaf-334	323	12	is	be	AUX
gujaf-334	323	13	basically	basically	ADV
gujaf-334	323	14	focused	focus	VERB
gujaf-334	323	15	on	on	ADP
gujaf-334	323	16	bridging	bridge	VERB
gujaf-334	323	17	the	the	DET
gujaf-334	323	18	information	information	NOUN
gujaf-334	323	19	asymmetry	asymmetry	NOUN
gujaf-334	323	20	which	which	PRON
gujaf-334	323	21	exists	exist	VERB
gujaf-334	323	22	between	between	ADP
gujaf-334	323	23	the	the	DET
gujaf-334	323	24	sender	sender	NOUN
gujaf-334	323	25	and	and	CCONJ
gujaf-334	323	26	the	the	DET
gujaf-334	323	27	receiver	receiver	NOUN
gujaf-334	323	28	of	of	ADP
gujaf-334	323	29	information	information	NOUN
gujaf-334	323	30	.	.	PUNCT
gujaf-334	324	1	this	this	PRON
gujaf-334	324	2	is	be	AUX
gujaf-334	324	3	achievable	achievable	ADJ
gujaf-334	324	4	by	by	ADP
gujaf-334	324	5	having	have	VERB
gujaf-334	324	6	one	one	NUM
gujaf-334	324	7	party	party	NOUN
gujaf-334	324	8	sending	send	VERB
gujaf-334	324	9	the	the	DET
gujaf-334	324	10	signal	signal	NOUN
gujaf-334	324	11	that	that	PRON
gujaf-334	324	12	will	will	AUX
gujaf-334	324	13	reveal	reveal	VERB
gujaf-334	324	14	relevant	relevant	ADJ
gujaf-334	324	15	information	information	NOUN
gujaf-334	324	16	which	which	PRON
gujaf-334	324	17	will	will	AUX
gujaf-334	324	18	be	be	AUX
gujaf-334	324	19	interpreted	interpret	VERB
gujaf-334	324	20	and	and	CCONJ
gujaf-334	324	21	utilized	utilize	VERB
gujaf-334	324	22	by	by	ADP
gujaf-334	324	23	the	the	DET
gujaf-334	324	24	receiver	receiver	NOUN
gujaf-334	324	25	in	in	ADP
gujaf-334	324	26	relevant	relevant	ADJ
gujaf-334	324	27	decision	decision	NOUN
gujaf-334	324	28	making	making	NOUN
gujaf-334	324	29	.	.	PUNCT
gujaf-334	325	1	(	(	PUNCT
gujaf-334	325	2	brian	brian	PROPN
gujaf-334	325	3	,	,	PUNCT
gujaf-334	325	4	trevis	trevis	PROPN
gujaf-334	325	5	,	,	PUNCT
gujaf-334	325	6	duane	duane	PROPN
gujaf-334	325	7	&	&	CCONJ
gujaf-334	325	8	christopher,2011	christopher,2011	PROPN
gujaf-334	325	9	)	)	PUNCT
gujaf-334	325	10	.	.	PUNCT
gujaf-334	326	1	financial	financial	ADJ
gujaf-334	326	2	instrument	instrument	PROPN
gujaf-334	326	3	’s	’s	PART
gujaf-334	326	4	fair	fair	ADJ
gujaf-334	326	5	value	value	NOUN
gujaf-334	326	6	signals	signal	VERB
gujaf-334	326	7	the	the	DET
gujaf-334	326	8	information	information	NOUN
gujaf-334	326	9	to	to	AUX
gujaf-334	326	10	market	market	VERB
gujaf-334	326	11	on	on	ADP
gujaf-334	326	12	the	the	DET
gujaf-334	326	13	reliability	reliability	NOUN
gujaf-334	326	14	and	and	CCONJ
gujaf-334	326	15	quality	quality	NOUN
gujaf-334	326	16	of	of	ADP
gujaf-334	326	17	the	the	DET
gujaf-334	326	18	information	information	NOUN
gujaf-334	326	19	as	as	SCONJ
gujaf-334	326	20	contained	contain	VERB
gujaf-334	326	21	in	in	ADP
gujaf-334	326	22	the	the	DET
gujaf-334	326	23	statements	statement	NOUN
gujaf-334	326	24	of	of	ADP
gujaf-334	326	25	financial	financial	ADJ
gujaf-334	326	26	position	position	NOUN
gujaf-334	326	27	so	so	SCONJ
gujaf-334	326	28	as	as	SCONJ
gujaf-334	326	29	to	to	PART
gujaf-334	326	30	guide	guide	VERB
gujaf-334	326	31	the	the	DET
gujaf-334	326	32	investors	investor	NOUN
gujaf-334	326	33	in	in	ADP
gujaf-334	326	34	making	make	VERB
gujaf-334	326	35	appropriate	appropriate	ADJ
gujaf-334	326	36	investment	investment	NOUN
gujaf-334	326	37	decision	decision	NOUN
gujaf-334	326	38	.	.	PUNCT
gujaf-334	327	1	additionally	additionally	ADV
gujaf-334	327	2	,	,	PUNCT
gujaf-334	327	3	signaling	signal	VERB
gujaf-334	327	4	theory	theory	NOUN
gujaf-334	327	5	supports	support	VERB
gujaf-334	327	6	the	the	DET
gujaf-334	327	7	view	view	NOUN
gujaf-334	327	8	that	that	SCONJ
gujaf-334	327	9	financial	financial	ADJ
gujaf-334	327	10	statements	statement	NOUN
gujaf-334	327	11	are	be	AUX
gujaf-334	327	12	prepared	prepare	VERB
gujaf-334	327	13	by	by	ADP
gujaf-334	327	14	the	the	DET
gujaf-334	327	15	directors	director	NOUN
gujaf-334	327	16	in	in	ADP
gujaf-334	327	17	order	order	NOUN
gujaf-334	327	18	to	to	PART
gujaf-334	327	19	communicate	communicate	VERB
gujaf-334	327	20	the	the	DET
gujaf-334	327	21	financial	financial	ADJ
gujaf-334	327	22	performance	performance	NOUN
gujaf-334	327	23	and	and	CCONJ
gujaf-334	327	24	position	position	NOUN
gujaf-334	327	25	(	(	PUNCT
gujaf-334	327	26	signals	signal	NOUN
gujaf-334	327	27	)	)	PUNCT
gujaf-334	327	28	to	to	ADP
gujaf-334	327	29	both	both	CCONJ
gujaf-334	327	30	existing	exist	VERB
gujaf-334	327	31	and	and	CCONJ
gujaf-334	327	32	potential	potential	ADJ
gujaf-334	327	33	investors	investor	NOUN
gujaf-334	327	34	for	for	ADP
gujaf-334	327	35	making	make	VERB
gujaf-334	327	36	informed	informed	ADJ
gujaf-334	327	37	investment	investment	NOUN
gujaf-334	327	38	decisions	decision	NOUN
gujaf-334	327	39	.	.	PUNCT
gujaf-334	328	1	the	the	DET
gujaf-334	328	2	directors	director	NOUN
gujaf-334	328	3	communicate	communicate	VERB
gujaf-334	328	4	(	(	PUNCT
gujaf-334	328	5	signal	signal	VERB
gujaf-334	328	6	unobservable	unobservable	ADJ
gujaf-334	328	7	qualities	quality	NOUN
gujaf-334	328	8	of	of	ADP
gujaf-334	328	9	their	their	PRON
gujaf-334	328	10	firm	firm	NOUN
gujaf-334	328	11	)	)	PUNCT
gujaf-334	328	12	to	to	ADP
gujaf-334	328	13	interested	interested	ADJ
gujaf-334	328	14	parties	party	NOUN
gujaf-334	328	15	through	through	ADP
gujaf-334	328	16	the	the	DET
gujaf-334	328	17	information	information	NOUN
gujaf-334	328	18	disclosed	disclose	VERB
gujaf-334	328	19	in	in	ADP
gujaf-334	328	20	the	the	DET
gujaf-334	328	21	annual	annual	ADJ
gujaf-334	328	22	reports	report	NOUN
gujaf-334	328	23	.	.	PUNCT
gujaf-334	329	1	the	the	DET
gujaf-334	329	2	relevance	relevance	NOUN
gujaf-334	329	3	of	of	ADP
gujaf-334	329	4	the	the	DET
gujaf-334	329	5	information	information	NOUN
gujaf-334	329	6	contained	contain	VERB
gujaf-334	329	7	in	in	ADP
gujaf-334	329	8	such	such	ADJ
gujaf-334	329	9	signal	signal	NOUN
gujaf-334	329	10	is	be	AUX
gujaf-334	329	11	in	in	ADP
gujaf-334	329	12	turn	turn	NOUN
gujaf-334	329	13	determined	determine	VERB
gujaf-334	329	14	by	by	ADP
gujaf-334	329	15	the	the	DET
gujaf-334	329	16	extent	extent	NOUN
gujaf-334	329	17	to	to	PART
gujaf-334	329	18	which	which	PRON
gujaf-334	329	19	it	it	PRON
gujaf-334	329	20	influences	influence	VERB
gujaf-334	329	21	the	the	DET
gujaf-334	329	22	decision	decision	NOUN
gujaf-334	329	23	making	making	NOUN
gujaf-334	329	24	of	of	ADP
gujaf-334	329	25	the	the	DET
gujaf-334	329	26	information	information	NOUN
gujaf-334	329	27	user	user	NOUN
gujaf-334	329	28	based	base	VERB
gujaf-334	329	29	on	on	ADP
gujaf-334	329	30	their	their	PRON
gujaf-334	329	31	interpretation	interpretation	NOUN
gujaf-334	329	32	of	of	ADP
gujaf-334	329	33	the	the	DET
gujaf-334	329	34	signals	signal	NOUN
gujaf-334	329	35	.	.	PUNCT
gujaf-334	330	1	the	the	DET
gujaf-334	330	2	proponents	proponent	NOUN
gujaf-334	330	3	of	of	ADP
gujaf-334	330	4	efficient	efficient	ADJ
gujaf-334	330	5	market	market	NOUN
gujaf-334	330	6	hypothesis	hypothesis	NOUN
gujaf-334	330	7	(	(	PUNCT
gujaf-334	330	8	emh	emh	PROPN
gujaf-334	330	9	)	)	PUNCT
gujaf-334	330	10	believe	believe	VERB
gujaf-334	330	11	that	that	SCONJ
gujaf-334	330	12	changes	change	NOUN
gujaf-334	330	13	in	in	ADP
gujaf-334	330	14	stock	stock	NOUN
gujaf-334	330	15	prices	price	NOUN
gujaf-334	330	16	results	result	VERB
gujaf-334	330	17	from	from	ADP
gujaf-334	330	18	the	the	DET
gujaf-334	330	19	accounting	accounting	NOUN
gujaf-334	330	20	information	information	NOUN
gujaf-334	330	21	available	available	ADJ
gujaf-334	330	22	in	in	ADP
gujaf-334	330	23	the	the	DET
gujaf-334	330	24	market	market	NOUN
gujaf-334	330	25	.	.	PUNCT
gujaf-334	331	1	for	for	ADP
gujaf-334	331	2	value	value	NOUN
gujaf-334	331	3	relevance	relevance	NOUN
gujaf-334	331	4	,	,	PUNCT
gujaf-334	331	5	the	the	DET
gujaf-334	331	6	efficient	efficient	ADJ
gujaf-334	331	7	market	market	NOUN
gujaf-334	331	8	hypothesis	hypothesis	NOUN
gujaf-334	331	9	explains	explain	VERB
gujaf-334	331	10	movement	movement	NOUN
gujaf-334	331	11	in	in	ADP
gujaf-334	331	12	stock	stock	NOUN
gujaf-334	331	13	prices	price	NOUN
gujaf-334	331	14	resulting	result	VERB
gujaf-334	331	15	from	from	ADP
gujaf-334	331	16	accounting	account	VERB
gujaf-334	331	17	information	information	NOUN
gujaf-334	331	18	available	available	ADJ
gujaf-334	331	19	in	in	ADP
gujaf-334	331	20	the	the	DET
gujaf-334	331	21	market	market	NOUN
gujaf-334	331	22	.	.	PUNCT
gujaf-334	332	1	emh	emh	PROPN
gujaf-334	332	2	was	be	AUX
gujaf-334	332	3	originally	originally	ADV
gujaf-334	332	4	developed	develop	VERB
gujaf-334	332	5	by	by	ADP
gujaf-334	332	6	fama	fama	PROPN
gujaf-334	332	7	(	(	PUNCT
gujaf-334	332	8	1970	1970	NUM
gujaf-334	332	9	)	)	PUNCT
gujaf-334	332	10	who	who	PRON
gujaf-334	332	11	argues	argue	VERB
gujaf-334	332	12	that	that	SCONJ
gujaf-334	332	13	a	a	DET
gujaf-334	332	14	change	change	NOUN
gujaf-334	332	15	in	in	ADP
gujaf-334	332	16	stock	stock	NOUN
gujaf-334	332	17	price	price	NOUN
gujaf-334	332	18	is	be	AUX
gujaf-334	332	19	a	a	DET
gujaf-334	332	20	reflection	reflection	NOUN
gujaf-334	332	21	of	of	ADP
gujaf-334	332	22	available	available	ADJ
gujaf-334	332	23	information	information	NOUN
gujaf-334	332	24	in	in	ADP
gujaf-334	332	25	the	the	DET
gujaf-334	332	26	market	market	NOUN
gujaf-334	332	27	.	.	PUNCT
gujaf-334	333	1	this	this	PRON
gujaf-334	333	2	means	mean	VERB
gujaf-334	333	3	that	that	SCONJ
gujaf-334	333	4	market	market	NOUN
gujaf-334	333	5	efficiency	efficiency	NOUN
gujaf-334	333	6	depends	depend	VERB
gujaf-334	333	7	on	on	ADP
gujaf-334	333	8	available	available	ADJ
gujaf-334	333	9	information	information	NOUN
gujaf-334	333	10	in	in	ADP
gujaf-334	333	11	the	the	DET
gujaf-334	333	12	market	market	NOUN
gujaf-334	333	13	and	and	CCONJ
gujaf-334	333	14	how	how	SCONJ
gujaf-334	333	15	the	the	DET
gujaf-334	333	16	market	market	NOUN
gujaf-334	333	17	participants	participant	NOUN
gujaf-334	333	18	react	react	VERB
gujaf-334	333	19	to	to	ADP
gujaf-334	333	20	such	such	ADJ
gujaf-334	333	21	information	information	NOUN
gujaf-334	333	22	.	.	PUNCT
gujaf-334	334	1	the	the	DET
gujaf-334	334	2	emh	emh	PROPN
gujaf-334	334	3	considers	consider	VERB
gujaf-334	334	4	market	market	NOUN
gujaf-334	334	5	to	to	PART
gujaf-334	334	6	be	be	AUX
gujaf-334	334	7	efficient	efficient	ADJ
gujaf-334	334	8	and	and	CCONJ
gujaf-334	334	9	there	there	PRON
gujaf-334	334	10	is	be	VERB
gujaf-334	334	11	large	large	ADJ
gujaf-334	334	12	number	number	NOUN
gujaf-334	334	13	of	of	ADP
gujaf-334	334	14	gusau	gusau	ADJ
gujaf-334	334	15	journal	journal	NOUN
gujaf-334	334	16	of	of	ADP
gujaf-334	334	17	accounting	accounting	NOUN
gujaf-334	334	18	and	and	CCONJ
gujaf-334	334	19	finance	finance	NOUN
gujaf-334	334	20	,	,	PUNCT
gujaf-334	334	21	vol	vol	NOUN
gujaf-334	334	22	.	.	PROPN
gujaf-334	334	23	5	5	NUM
gujaf-334	334	24	,	,	PUNCT
gujaf-334	334	25	issue	issue	NOUN
gujaf-334	334	26	2	2	NUM
gujaf-334	334	27	,	,	PUNCT
gujaf-334	334	28	october	october	PROPN
gujaf-334	334	29	,	,	PUNCT
gujaf-334	334	30	2024	2024	NUM
gujaf-334	334	31	184	184	NUM
gujaf-334	334	32	rational	rational	ADJ
gujaf-334	334	33	investors	investor	NOUN
gujaf-334	334	34	who	who	PRON
gujaf-334	334	35	have	have	VERB
gujaf-334	334	36	access	access	NOUN
gujaf-334	334	37	to	to	ADP
gujaf-334	334	38	equal	equal	ADJ
gujaf-334	334	39	information	information	NOUN
gujaf-334	334	40	about	about	ADP
gujaf-334	334	41	the	the	DET
gujaf-334	334	42	movement	movement	NOUN
gujaf-334	334	43	in	in	ADP
gujaf-334	334	44	stock	stock	NOUN
gujaf-334	334	45	prices	price	NOUN
gujaf-334	334	46	.	.	PUNCT
gujaf-334	335	1	the	the	DET
gujaf-334	335	2	information	information	NOUN
gujaf-334	335	3	is	be	AUX
gujaf-334	335	4	almost	almost	ADV
gujaf-334	335	5	freely	freely	ADV
gujaf-334	335	6	available	available	ADJ
gujaf-334	335	7	to	to	ADP
gujaf-334	335	8	all	all	DET
gujaf-334	335	9	market	market	NOUN
gujaf-334	335	10	participants	participant	NOUN
gujaf-334	335	11	.	.	PUNCT
gujaf-334	336	1	figure	figure	VERB
gujaf-334	336	2	1	1	NUM
gujaf-334	336	3	:	:	PUNCT
gujaf-334	336	4	research	research	NOUN
gujaf-334	336	5	framework	framework	NOUN
gujaf-334	336	6	source	source	NOUN
gujaf-334	336	7	:	:	PUNCT
gujaf-334	336	8	author	author	NOUN
gujaf-334	336	9	(	(	PUNCT
gujaf-334	336	10	2020	2020	NUM
gujaf-334	336	11	)	)	PUNCT
gujaf-334	336	12	.	.	PUNCT
gujaf-334	337	1	3.0	3.0	NUM
gujaf-334	337	2	research	research	NOUN
gujaf-334	337	3	methodology	methodology	NOUN
gujaf-334	337	4	the	the	DET
gujaf-334	337	5	study	study	NOUN
gujaf-334	337	6	employed	employ	VERB
gujaf-334	337	7	correlational	correlational	ADJ
gujaf-334	337	8	design	design	NOUN
gujaf-334	337	9	.	.	PUNCT
gujaf-334	338	1	this	this	DET
gujaf-334	338	2	design	design	NOUN
gujaf-334	338	3	for	for	ADP
gujaf-334	338	4	the	the	DET
gujaf-334	338	5	study	study	NOUN
gujaf-334	338	6	is	be	AUX
gujaf-334	338	7	considered	consider	VERB
gujaf-334	338	8	appropriate	appropriate	ADJ
gujaf-334	338	9	,	,	PUNCT
gujaf-334	338	10	in	in	ADP
gujaf-334	338	11	that	that	PRON
gujaf-334	338	12	,	,	PUNCT
gujaf-334	338	13	it	it	PRON
gujaf-334	338	14	is	be	AUX
gujaf-334	338	15	good	good	ADJ
gujaf-334	338	16	in	in	ADP
gujaf-334	338	17	determining	determine	VERB
gujaf-334	338	18	the	the	DET
gujaf-334	338	19	relationship	relationship	NOUN
gujaf-334	338	20	and	and	CCONJ
gujaf-334	338	21	degree	degree	NOUN
gujaf-334	338	22	of	of	ADP
gujaf-334	338	23	effect	effect	NOUN
gujaf-334	338	24	of	of	ADP
gujaf-334	338	25	audit	audit	NOUN
gujaf-334	338	26	quality	quality	NOUN
gujaf-334	338	27	on	on	ADP
gujaf-334	338	28	the	the	DET
gujaf-334	338	29	value	value	NOUN
gujaf-334	338	30	relevance	relevance	NOUN
gujaf-334	338	31	of	of	ADP
gujaf-334	338	32	fair	fair	ADJ
gujaf-334	338	33	value	value	NOUN
gujaf-334	338	34	measurements	measurement	NOUN
gujaf-334	338	35	hierarchy	hierarchy	VERB
gujaf-334	338	36	.	.	PUNCT
gujaf-334	339	1	the	the	DET
gujaf-334	339	2	study	study	NOUN
gujaf-334	339	3	population	population	NOUN
gujaf-334	339	4	covers	cover	VERB
gujaf-334	339	5	all	all	DET
gujaf-334	339	6	the	the	DET
gujaf-334	339	7	financial	financial	ADJ
gujaf-334	339	8	services	service	NOUN
gujaf-334	339	9	firms	firm	NOUN
gujaf-334	339	10	listed	list	VERB
gujaf-334	339	11	on	on	ADP
gujaf-334	339	12	the	the	DET
gujaf-334	339	13	nigerian	nigerian	ADJ
gujaf-334	339	14	exchange	exchange	NOUN
gujaf-334	339	15	group	group	NOUN
gujaf-334	339	16	as	as	ADP
gujaf-334	339	17	at	at	ADP
gujaf-334	339	18	31st	31st	PROPN
gujaf-334	339	19	december	december	PROPN
gujaf-334	339	20	,	,	PUNCT
gujaf-334	339	21	2018	2018	NUM
gujaf-334	339	22	.	.	PUNCT
gujaf-334	340	1	based	base	VERB
gujaf-334	340	2	on	on	ADP
gujaf-334	340	3	nse	nse	NOUN
gujaf-334	340	4	website	website	NOUN
gujaf-334	340	5	listed	list	VERB
gujaf-334	340	6	financial	financial	ADJ
gujaf-334	340	7	services	service	NOUN
gujaf-334	340	8	firms	firm	NOUN
gujaf-334	340	9	are	be	AUX
gujaf-334	340	10	59	59	NUM
gujaf-334	340	11	as	as	ADP
gujaf-334	340	12	at	at	ADP
gujaf-334	340	13	that	that	DET
gujaf-334	340	14	date	date	NOUN
gujaf-334	340	15	(	(	PUNCT
gujaf-334	340	16	www.nse.com.ng	www.nse.com.ng	NUM
gujaf-334	340	17	)	)	PUNCT
gujaf-334	340	18	.	.	PUNCT
gujaf-334	341	1	the	the	DET
gujaf-334	341	2	sample	sample	NOUN
gujaf-334	341	3	size	size	NOUN
gujaf-334	341	4	was	be	AUX
gujaf-334	341	5	limited	limit	VERB
gujaf-334	341	6	to	to	ADP
gujaf-334	341	7	36	36	NUM
gujaf-334	341	8	financial	financial	ADJ
gujaf-334	341	9	services	service	NOUN
gujaf-334	341	10	firms	firm	NOUN
gujaf-334	341	11	due	due	ADJ
gujaf-334	341	12	to	to	ADP
gujaf-334	341	13	non	non	NOUN
gujaf-334	341	14	-	-	NOUN
gujaf-334	341	15	availability	availability	NOUN
gujaf-334	341	16	of	of	ADP
gujaf-334	341	17	data	datum	NOUN
gujaf-334	341	18	needed	need	VERB
gujaf-334	341	19	for	for	ADP
gujaf-334	341	20	the	the	DET
gujaf-334	341	21	period	period	NOUN
gujaf-334	341	22	of	of	ADP
gujaf-334	341	23	the	the	DET
gujaf-334	341	24	study	study	NOUN
gujaf-334	341	25	(	(	PUNCT
gujaf-334	341	26	2012	2012	NUM
gujaf-334	341	27	-	-	SYM
gujaf-334	341	28	2018	2018	NUM
gujaf-334	341	29	)	)	PUNCT
gujaf-334	341	30	.	.	PUNCT
gujaf-334	342	1	this	this	DET
gujaf-334	342	2	problem	problem	NOUN
gujaf-334	342	3	arose	arise	VERB
gujaf-334	342	4	either	either	CCONJ
gujaf-334	342	5	from	from	ADP
gujaf-334	342	6	the	the	DET
gujaf-334	342	7	missing	missing	ADJ
gujaf-334	342	8	or	or	CCONJ
gujaf-334	342	9	incomplete	incomplete	ADJ
gujaf-334	342	10	data	datum	NOUN
gujaf-334	342	11	as	as	ADP
gujaf-334	342	12	a	a	DET
gujaf-334	342	13	result	result	NOUN
gujaf-334	342	14	of	of	ADP
gujaf-334	342	15	de	de	NOUN
gujaf-334	342	16	-	-	NOUN
gujaf-334	342	17	listing	list	VERB
gujaf-334	342	18	(	(	PUNCT
gujaf-334	342	19	post	post	VERB
gujaf-334	342	20	selection	selection	NOUN
gujaf-334	342	21	bias	bias	NOUN
gujaf-334	342	22	)	)	PUNCT
gujaf-334	342	23	or	or	CCONJ
gujaf-334	342	24	missing	miss	VERB
gujaf-334	342	25	data	datum	NOUN
gujaf-334	342	26	.	.	PUNCT
gujaf-334	343	1	specifically	specifically	ADV
gujaf-334	343	2	,	,	PUNCT
gujaf-334	343	3	16	16	NUM
gujaf-334	343	4	companies	company	NOUN
gujaf-334	343	5	for	for	ADP
gujaf-334	343	6	which	which	PRON
gujaf-334	343	7	complete	complete	ADJ
gujaf-334	343	8	annual	annual	ADJ
gujaf-334	343	9	reports	report	NOUN
gujaf-334	343	10	for	for	ADP
gujaf-334	343	11	2012	2012	NUM
gujaf-334	343	12	-	-	SYM
gujaf-334	343	13	2018	2018	NUM
gujaf-334	343	14	were	be	AUX
gujaf-334	343	15	not	not	PART
gujaf-334	343	16	available	available	ADJ
gujaf-334	343	17	were	be	AUX
gujaf-334	343	18	eliminated	eliminate	VERB
gujaf-334	343	19	and	and	CCONJ
gujaf-334	343	20	7	7	NUM
gujaf-334	343	21	firms	firm	NOUN
gujaf-334	343	22	which	which	PRON
gujaf-334	343	23	have	have	AUX
gujaf-334	343	24	been	be	AUX
gujaf-334	343	25	de	de	VERB
gujaf-334	343	26	-	-	VERB
gujaf-334	343	27	listed	list	VERB
gujaf-334	343	28	during	during	ADP
gujaf-334	343	29	the	the	DET
gujaf-334	343	30	period	period	NOUN
gujaf-334	343	31	were	be	AUX
gujaf-334	343	32	also	also	ADV
gujaf-334	343	33	removed	remove	VERB
gujaf-334	343	34	.	.	PUNCT
gujaf-334	344	1	the	the	DET
gujaf-334	344	2	full	full	ADJ
gujaf-334	344	3	list	list	NOUN
gujaf-334	344	4	of	of	ADP
gujaf-334	344	5	the	the	DET
gujaf-334	344	6	total	total	ADJ
gujaf-334	344	7	and	and	CCONJ
gujaf-334	344	8	adjusted	adjusted	ADJ
gujaf-334	344	9	population	population	NOUN
gujaf-334	344	10	is	be	AUX
gujaf-334	344	11	attached	attach	VERB
gujaf-334	344	12	in	in	ADP
gujaf-334	344	13	appendix	appendix	NOUN
gujaf-334	344	14	1	1	NUM
gujaf-334	344	15	and	and	CCONJ
gujaf-334	344	16	2	2	NUM
gujaf-334	344	17	.	.	PUNCT
gujaf-334	345	1	the	the	DET
gujaf-334	345	2	adjusted	adjusted	ADJ
gujaf-334	345	3	population	population	NOUN
gujaf-334	345	4	of	of	ADP
gujaf-334	345	5	this	this	DET
gujaf-334	345	6	study	study	NOUN
gujaf-334	345	7	is	be	AUX
gujaf-334	345	8	provided	provide	VERB
gujaf-334	345	9	in	in	ADP
gujaf-334	345	10	table	table	NOUN
gujaf-334	345	11	3.1	3.1	NUM
gujaf-334	345	12	,	,	PUNCT
gujaf-334	345	13	below	below	ADV
gujaf-334	345	14	:	:	PUNCT
gujaf-334	345	15	in	in	ADP
gujaf-334	345	16	line	line	NOUN
gujaf-334	345	17	with	with	ADP
gujaf-334	345	18	the	the	DET
gujaf-334	345	19	philosophical	philosophical	ADJ
gujaf-334	345	20	paradigm	paradigm	NOUN
gujaf-334	345	21	,	,	PUNCT
gujaf-334	345	22	research	research	NOUN
gujaf-334	345	23	approach	approach	NOUN
gujaf-334	345	24	and	and	CCONJ
gujaf-334	345	25	design	design	NOUN
gujaf-334	345	26	,	,	PUNCT
gujaf-334	345	27	and	and	CCONJ
gujaf-334	345	28	to	to	PART
gujaf-334	345	29	achieve	achieve	VERB
gujaf-334	345	30	the	the	DET
gujaf-334	345	31	setout	setout	NOUN
gujaf-334	345	32	objectives	objective	NOUN
gujaf-334	345	33	,	,	PUNCT
gujaf-334	345	34	data	datum	NOUN
gujaf-334	345	35	for	for	ADP
gujaf-334	345	36	this	this	DET
gujaf-334	345	37	study	study	NOUN
gujaf-334	345	38	were	be	AUX
gujaf-334	345	39	collected	collect	VERB
gujaf-334	345	40	mainly	mainly	ADV
gujaf-334	345	41	from	from	ADP
gujaf-334	345	42	secondary	secondary	ADJ
gujaf-334	345	43	sources	source	NOUN
gujaf-334	345	44	.	.	PUNCT
gujaf-334	346	1	the	the	DET
gujaf-334	346	2	use	use	NOUN
gujaf-334	346	3	secondary	secondary	ADJ
gujaf-334	346	4	data	datum	NOUN
gujaf-334	346	5	is	be	AUX
gujaf-334	346	6	in	in	ADP
gujaf-334	346	7	line	line	NOUN
gujaf-334	346	8	with	with	ADP
gujaf-334	346	9	extant	extant	ADJ
gujaf-334	346	10	studies	study	NOUN
gujaf-334	346	11	that	that	PRON
gujaf-334	346	12	have	have	AUX
gujaf-334	346	13	examined	examine	VERB
gujaf-334	346	14	the	the	DET
gujaf-334	346	15	value	value	NOUN
gujaf-334	346	16	relevance	relevance	NOUN
gujaf-334	346	17	of	of	ADP
gujaf-334	346	18	fair	fair	ADJ
gujaf-334	346	19	value	value	NOUN
gujaf-334	346	20	accounting	accounting	NOUN
gujaf-334	346	21	.	.	PUNCT
gujaf-334	347	1	secondary	secondary	ADJ
gujaf-334	347	2	data	datum	NOUN
gujaf-334	347	3	are	be	AUX
gujaf-334	347	4	relevant	relevant	ADJ
gujaf-334	347	5	because	because	SCONJ
gujaf-334	347	6	given	give	VERB
gujaf-334	347	7	the	the	DET
gujaf-334	347	8	nature	nature	NOUN
gujaf-334	347	9	of	of	ADP
gujaf-334	347	10	the	the	DET
gujaf-334	347	11	research	research	NOUN
gujaf-334	347	12	:	:	PUNCT
gujaf-334	347	13	all	all	DET
gujaf-334	347	14	information	information	NOUN
gujaf-334	347	15	and	and	CCONJ
gujaf-334	347	16	data	datum	NOUN
gujaf-334	347	17	control	control	NOUN
gujaf-334	347	18	variables	variables	PROPN
gujaf-334	347	19	nfvfa	nfvfa	PROPN
gujaf-334	347	20	nfvfl	nfvfl	PROPN
gujaf-334	347	21	eps	eps	PROPN
gujaf-334	347	22	independent	independent	ADJ
gujaf-334	347	23	variables	variable	NOUN
gujaf-334	347	24	fvfa1	fvfa1	PROPN
gujaf-334	347	25	fvfa2	fvfa2	PROPN
gujaf-334	347	26	fvfa3	fvfa3	PROPN
gujaf-334	348	1	fvfa1&2	fvfa1&2	X
gujaf-334	348	2	fvfa3	fvfa3	PROPN
gujaf-334	348	3	dependent	dependent	ADJ
gujaf-334	348	4	variable	variable	ADJ
gujaf-334	348	5	mpps	mpps	PROPN
gujaf-334	348	6	moderating	moderating	PROPN
gujaf-334	348	7	variables	variable	NOUN
gujaf-334	348	8	audit	audit	NOUN
gujaf-334	348	9	quality	quality	NOUN
gujaf-334	348	10	(	(	PUNCT
gujaf-334	348	11	big	big	ADJ
gujaf-334	348	12	4	4	NUM
gujaf-334	348	13	)	)	PUNCT
gujaf-334	348	14	(	(	PUNCT
gujaf-334	348	15	(	(	PUNCT
gujaf-334	348	16	http://www.nse.com.ng/	http://www.nse.com.ng/	PROPN
gujaf-334	348	17	gusau	gusau	ADJ
gujaf-334	348	18	journal	journal	PROPN
gujaf-334	348	19	of	of	ADP
gujaf-334	348	20	accounting	accounting	NOUN
gujaf-334	348	21	and	and	CCONJ
gujaf-334	348	22	finance	finance	NOUN
gujaf-334	348	23	,	,	PUNCT
gujaf-334	348	24	vol	vol	NOUN
gujaf-334	348	25	.	.	PROPN
gujaf-334	348	26	5	5	NUM
gujaf-334	348	27	,	,	PUNCT
gujaf-334	348	28	issue	issue	NOUN
gujaf-334	348	29	2	2	NUM
gujaf-334	348	30	,	,	PUNCT
gujaf-334	348	31	october	october	PROPN
gujaf-334	348	32	,	,	PUNCT
gujaf-334	348	33	2024	2024	NUM
gujaf-334	348	34	185	185	NUM
gujaf-334	348	35	needed	need	VERB
gujaf-334	348	36	were	be	AUX
gujaf-334	348	37	available	available	ADJ
gujaf-334	348	38	in	in	ADP
gujaf-334	348	39	the	the	DET
gujaf-334	348	40	annual	annual	ADJ
gujaf-334	348	41	reports	report	NOUN
gujaf-334	348	42	.	.	PUNCT
gujaf-334	349	1	the	the	DET
gujaf-334	349	2	research	research	NOUN
gujaf-334	349	3	data	datum	NOUN
gujaf-334	349	4	was	be	AUX
gujaf-334	349	5	collected	collect	VERB
gujaf-334	349	6	from	from	ADP
gujaf-334	349	7	the	the	DET
gujaf-334	349	8	year	year	NOUN
gujaf-334	349	9	-	-	PUNCT
gujaf-334	349	10	end	end	NOUN
gujaf-334	349	11	annual	annual	ADJ
gujaf-334	349	12	reports	report	NOUN
gujaf-334	349	13	,	,	PUNCT
gujaf-334	349	14	and	and	CCONJ
gujaf-334	349	15	the	the	DET
gujaf-334	349	16	share	share	NOUN
gujaf-334	349	17	price	price	NOUN
gujaf-334	349	18	information	information	NOUN
gujaf-334	349	19	of	of	ADP
gujaf-334	349	20	the	the	DET
gujaf-334	349	21	selected	select	VERB
gujaf-334	349	22	firms	firm	NOUN
gujaf-334	349	23	.	.	PUNCT
gujaf-334	350	1	the	the	DET
gujaf-334	350	2	annual	annual	ADJ
gujaf-334	350	3	reports	report	NOUN
gujaf-334	350	4	are	be	AUX
gujaf-334	350	5	downloaded	download	VERB
gujaf-334	350	6	from	from	ADP
gujaf-334	350	7	the	the	DET
gujaf-334	350	8	website	website	NOUN
gujaf-334	350	9	of	of	ADP
gujaf-334	350	10	the	the	DET
gujaf-334	350	11	nse	nse	NOUN
gujaf-334	350	12	for	for	ADP
gujaf-334	350	13	the	the	DET
gujaf-334	350	14	period	period	NOUN
gujaf-334	350	15	under	under	ADP
gujaf-334	350	16	the	the	DET
gujaf-334	350	17	study	study	NOUN
gujaf-334	350	18	.	.	PUNCT
gujaf-334	351	1	the	the	DET
gujaf-334	351	2	share	share	NOUN
gujaf-334	351	3	price	price	NOUN
gujaf-334	351	4	is	be	AUX
gujaf-334	351	5	collected	collect	VERB
gujaf-334	351	6	from	from	ADP
gujaf-334	351	7	the	the	DET
gujaf-334	351	8	website	website	NOUN
gujaf-334	351	9	of	of	ADP
gujaf-334	351	10	cash	cash	NOUN
gujaf-334	351	11	-	-	PUNCT
gujaf-334	351	12	craft	craft	NOUN
gujaf-334	351	13	asset	asset	NOUN
gujaf-334	351	14	management	management	NOUN
gujaf-334	351	15	limited	limit	VERB
gujaf-334	351	16	.	.	PUNCT
gujaf-334	352	1	in	in	ADP
gujaf-334	352	2	analyzing	analyze	VERB
gujaf-334	352	3	the	the	DET
gujaf-334	352	4	data	datum	NOUN
gujaf-334	352	5	for	for	ADP
gujaf-334	352	6	this	this	DET
gujaf-334	352	7	study	study	NOUN
gujaf-334	352	8	,	,	PUNCT
gujaf-334	352	9	a	a	DET
gujaf-334	352	10	multiple	multiple	ADJ
gujaf-334	352	11	regression	regression	NOUN
gujaf-334	352	12	technique	technique	NOUN
gujaf-334	352	13	and	and	CCONJ
gujaf-334	352	14	descriptive	descriptive	ADJ
gujaf-334	352	15	statistics	statistic	NOUN
gujaf-334	352	16	was	be	AUX
gujaf-334	352	17	used	use	VERB
gujaf-334	352	18	.	.	PUNCT
gujaf-334	353	1	to	to	PART
gujaf-334	353	2	test	test	VERB
gujaf-334	353	3	the	the	DET
gujaf-334	353	4	value	value	NOUN
gujaf-334	353	5	relevance	relevance	NOUN
gujaf-334	353	6	of	of	ADP
gujaf-334	353	7	fair	fair	ADJ
gujaf-334	353	8	value	value	NOUN
gujaf-334	353	9	financial	financial	ADJ
gujaf-334	353	10	instrument	instrument	NOUN
gujaf-334	353	11	measurement	measurement	NOUN
gujaf-334	353	12	hierarchy	hierarchy	NOUN
gujaf-334	353	13	,	,	PUNCT
gujaf-334	353	14	the	the	DET
gujaf-334	353	15	study	study	NOUN
gujaf-334	353	16	estimates	estimate	VERB
gujaf-334	353	17	the	the	DET
gujaf-334	353	18	association	association	NOUN
gujaf-334	353	19	between	between	ADP
gujaf-334	353	20	share	share	NOUN
gujaf-334	353	21	prices	price	NOUN
gujaf-334	353	22	and	and	CCONJ
gujaf-334	353	23	fair	fair	ADJ
gujaf-334	353	24	values	value	NOUN
gujaf-334	353	25	of	of	ADP
gujaf-334	353	26	financial	financial	ADJ
gujaf-334	353	27	assets	asset	NOUN
gujaf-334	353	28	and	and	CCONJ
gujaf-334	353	29	liabilities	liability	NOUN
gujaf-334	353	30	using	use	VERB
gujaf-334	353	31	a	a	DET
gujaf-334	353	32	modified	modified	ADJ
gujaf-334	353	33	ohlson	ohlson	NOUN
gujaf-334	353	34	(	(	PUNCT
gujaf-334	353	35	1995	1995	NUM
gujaf-334	353	36	)	)	PUNCT
gujaf-334	353	37	model	model	NOUN
gujaf-334	353	38	.	.	PUNCT
gujaf-334	354	1	this	this	DET
gujaf-334	354	2	model	model	NOUN
gujaf-334	354	3	has	have	AUX
gujaf-334	354	4	been	be	AUX
gujaf-334	354	5	extensively	extensively	ADV
gujaf-334	354	6	used	use	VERB
gujaf-334	354	7	and	and	CCONJ
gujaf-334	354	8	supported	support	VERB
gujaf-334	354	9	in	in	ADP
gujaf-334	354	10	the	the	DET
gujaf-334	354	11	literature	literature	NOUN
gujaf-334	354	12	(	(	PUNCT
gujaf-334	354	13	siekkinen	siekkinen	PROPN
gujaf-334	354	14	,	,	PUNCT
gujaf-334	354	15	2016	2016	NUM
gujaf-334	354	16	;	;	PUNCT
gujaf-334	354	17	goh	goh	PROPN
gujaf-334	354	18	et	et	PROPN
gujaf-334	354	19	al	al	PROPN
gujaf-334	354	20	.	.	PROPN
gujaf-334	354	21	2015	2015	NUM
gujaf-334	354	22	;	;	PUNCT
gujaf-334	354	23	bosch	bosch	PROPN
gujaf-334	354	24	,	,	PUNCT
gujaf-334	354	25	2012	2012	NUM
gujaf-334	354	26	;	;	PUNCT
gujaf-334	354	27	song	song	NOUN
gujaf-334	354	28	et	et	PROPN
gujaf-334	354	29	al	al	PROPN
gujaf-334	354	30	.	.	PROPN
gujaf-334	354	31	2010	2010	NUM
gujaf-334	354	32	)	)	PUNCT
gujaf-334	354	33	.	.	PUNCT
gujaf-334	355	1	first	first	ADV
gujaf-334	355	2	the	the	DET
gujaf-334	355	3	book	book	NOUN
gujaf-334	355	4	value	value	NOUN
gujaf-334	355	5	is	be	AUX
gujaf-334	355	6	divided	divide	VERB
gujaf-334	355	7	into	into	ADP
gujaf-334	355	8	book	book	NOUN
gujaf-334	355	9	value	value	NOUN
gujaf-334	355	10	of	of	ADP
gujaf-334	355	11	assets	asset	NOUN
gujaf-334	355	12	and	and	CCONJ
gujaf-334	355	13	book	book	NOUN
gujaf-334	355	14	value	value	NOUN
gujaf-334	355	15	of	of	ADP
gujaf-334	355	16	liabilities	liability	NOUN
gujaf-334	355	17	.	.	PUNCT
gujaf-334	356	1	thereafter	thereafter	ADV
gujaf-334	356	2	,	,	PUNCT
gujaf-334	356	3	the	the	DET
gujaf-334	356	4	book	book	NOUN
gujaf-334	356	5	value	value	NOUN
gujaf-334	356	6	of	of	ADP
gujaf-334	356	7	assets	asset	NOUN
gujaf-334	356	8	and	and	CCONJ
gujaf-334	356	9	book	book	NOUN
gujaf-334	356	10	value	value	NOUN
gujaf-334	356	11	of	of	ADP
gujaf-334	356	12	liabilities	liability	NOUN
gujaf-334	356	13	were	be	AUX
gujaf-334	356	14	segregated	segregate	VERB
gujaf-334	356	15	into	into	ADP
gujaf-334	356	16	fair	fair	ADJ
gujaf-334	356	17	value	value	NOUN
gujaf-334	356	18	and	and	CCONJ
gujaf-334	356	19	non	non	ADJ
gujaf-334	356	20	-	-	ADJ
gujaf-334	356	21	fair	fair	ADJ
gujaf-334	356	22	value	value	NOUN
gujaf-334	356	23	assets	asset	NOUN
gujaf-334	356	24	and	and	CCONJ
gujaf-334	356	25	liabilities	liability	NOUN
gujaf-334	356	26	.	.	PUNCT
gujaf-334	357	1	lastly	lastly	ADV
gujaf-334	357	2	,	,	PUNCT
gujaf-334	357	3	fair	fair	ADJ
gujaf-334	357	4	value	value	NOUN
gujaf-334	357	5	assets	asset	NOUN
gujaf-334	357	6	and	and	CCONJ
gujaf-334	357	7	liabilities	liability	NOUN
gujaf-334	357	8	were	be	AUX
gujaf-334	357	9	partitioned	partition	VERB
gujaf-334	357	10	into	into	ADP
gujaf-334	357	11	level	level	NOUN
gujaf-334	357	12	1	1	NUM
gujaf-334	357	13	,	,	PUNCT
gujaf-334	357	14	level	level	NOUN
gujaf-334	357	15	2	2	NUM
gujaf-334	357	16	and	and	CCONJ
gujaf-334	357	17	level	level	NOUN
gujaf-334	357	18	3	3	NUM
gujaf-334	357	19	assets	asset	NOUN
gujaf-334	357	20	and	and	CCONJ
gujaf-334	357	21	liabilities	liability	NOUN
gujaf-334	357	22	respectively	respectively	ADV
gujaf-334	357	23	.	.	PUNCT
gujaf-334	358	1	the	the	DET
gujaf-334	358	2	study	study	NOUN
gujaf-334	358	3	uses	use	VERB
gujaf-334	358	4	the	the	DET
gujaf-334	358	5	number	number	NOUN
gujaf-334	358	6	of	of	ADP
gujaf-334	358	7	outstanding	outstanding	ADJ
gujaf-334	358	8	shares	share	NOUN
gujaf-334	358	9	as	as	ADP
gujaf-334	358	10	a	a	DET
gujaf-334	358	11	deflator	deflator	NOUN
gujaf-334	358	12	to	to	PART
gujaf-334	358	13	mitigate	mitigate	VERB
gujaf-334	358	14	scale	scale	NOUN
gujaf-334	358	15	effects	effect	NOUN
gujaf-334	358	16	(	(	PUNCT
gujaf-334	358	17	barth	barth	NOUN
gujaf-334	358	18	&	&	CCONJ
gujaf-334	358	19	clinch	clinch	PROPN
gujaf-334	358	20	,	,	PUNCT
gujaf-334	358	21	2009	2009	NUM
gujaf-334	358	22	)	)	PUNCT
gujaf-334	358	23	.	.	PUNCT
gujaf-334	359	1	hence	hence	ADV
gujaf-334	359	2	,	,	PUNCT
gujaf-334	359	3	all	all	DET
gujaf-334	359	4	variables	variable	NOUN
gujaf-334	359	5	are	be	AUX
gujaf-334	359	6	on	on	ADP
gujaf-334	359	7	a	a	DET
gujaf-334	359	8	per	per	ADP
gujaf-334	359	9	share	share	NOUN
gujaf-334	359	10	basis	basis	NOUN
gujaf-334	359	11	.	.	PUNCT
gujaf-334	360	1	due	due	ADP
gujaf-334	360	2	to	to	ADP
gujaf-334	360	3	the	the	DET
gujaf-334	360	4	low	low	ADJ
gujaf-334	360	5	frequency	frequency	NOUN
gujaf-334	360	6	of	of	ADP
gujaf-334	360	7	fair	fair	ADJ
gujaf-334	360	8	value	value	NOUN
gujaf-334	360	9	liability	liability	NOUN
gujaf-334	360	10	reporting	reporting	NOUN
gujaf-334	360	11	in	in	ADP
gujaf-334	360	12	the	the	DET
gujaf-334	360	13	sample	sample	NOUN
gujaf-334	360	14	,	,	PUNCT
gujaf-334	360	15	the	the	DET
gujaf-334	360	16	study	study	NOUN
gujaf-334	360	17	combined	combine	VERB
gujaf-334	360	18	level	level	NOUN
gujaf-334	360	19	1	1	NUM
gujaf-334	360	20	and	and	CCONJ
gujaf-334	360	21	2	2	NUM
gujaf-334	360	22	fair	fair	ADJ
gujaf-334	360	23	value	value	NOUN
gujaf-334	360	24	liabilities	liability	NOUN
gujaf-334	360	25	(	(	PUNCT
gujaf-334	360	26	song	song	NOUN
gujaf-334	360	27	et	et	PROPN
gujaf-334	360	28	al	al	PROPN
gujaf-334	360	29	.	.	PROPN
gujaf-334	360	30	,	,	PUNCT
gujaf-334	360	31	2010	2010	NUM
gujaf-334	360	32	;	;	PUNCT
gujaf-334	360	33	siekkinen	siekkinen	NOUN
gujaf-334	360	34	,	,	PUNCT
gujaf-334	360	35	2016	2016	NUM
gujaf-334	360	36	)	)	PUNCT
gujaf-334	360	37	.	.	PUNCT
gujaf-334	361	1	to	to	PART
gujaf-334	361	2	test	test	VERB
gujaf-334	361	3	whether	whether	SCONJ
gujaf-334	361	4	the	the	DET
gujaf-334	361	5	value	value	NOUN
gujaf-334	361	6	relevance	relevance	NOUN
gujaf-334	361	7	of	of	ADP
gujaf-334	361	8	fair	fair	ADJ
gujaf-334	361	9	value	value	NOUN
gujaf-334	361	10	financial	financial	ADJ
gujaf-334	361	11	instruments	instrument	NOUN
gujaf-334	361	12	measurement	measurement	NOUN
gujaf-334	361	13	hierarchy	hierarchy	NOUN
gujaf-334	361	14	is	be	AUX
gujaf-334	361	15	influenced	influence	VERB
gujaf-334	361	16	by	by	ADP
gujaf-334	361	17	audit	audit	NOUN
gujaf-334	361	18	quality	quality	NOUN
gujaf-334	361	19	;	;	PUNCT
gujaf-334	361	20	the	the	DET
gujaf-334	361	21	moderating	moderate	VERB
gujaf-334	361	22	variable	variable	NOUN
gujaf-334	361	23	is	be	AUX
gujaf-334	361	24	included	include	VERB
gujaf-334	361	25	in	in	ADP
gujaf-334	361	26	model	model	NOUN
gujaf-334	361	27	2	2	NUM
gujaf-334	361	28	.	.	PUNCT
gujaf-334	362	1	all	all	DET
gujaf-334	362	2	levels	level	NOUN
gujaf-334	362	3	of	of	ADP
gujaf-334	362	4	fair	fair	ADJ
gujaf-334	362	5	value	value	NOUN
gujaf-334	362	6	financial	financial	ADJ
gujaf-334	362	7	assets	asset	NOUN
gujaf-334	362	8	only	only	ADV
gujaf-334	362	9	are	be	AUX
gujaf-334	362	10	moderated	moderate	VERB
gujaf-334	362	11	with	with	ADP
gujaf-334	362	12	audit	audit	NOUN
gujaf-334	362	13	quality	quality	NOUN
gujaf-334	362	14	because	because	SCONJ
gujaf-334	362	15	the	the	DET
gujaf-334	362	16	frequency	frequency	NOUN
gujaf-334	362	17	and	and	CCONJ
gujaf-334	362	18	amount	amount	NOUN
gujaf-334	362	19	of	of	ADP
gujaf-334	362	20	fair	fair	ADJ
gujaf-334	362	21	value	value	NOUN
gujaf-334	362	22	assets	asset	NOUN
gujaf-334	362	23	greatly	greatly	ADV
gujaf-334	362	24	exceed	exceed	VERB
gujaf-334	362	25	those	those	PRON
gujaf-334	362	26	of	of	ADP
gujaf-334	362	27	fair	fair	ADJ
gujaf-334	362	28	value	value	NOUN
gujaf-334	362	29	liabilities	liability	NOUN
gujaf-334	362	30	(	(	PUNCT
gujaf-334	362	31	song	song	NOUN
gujaf-334	362	32	et	et	PROPN
gujaf-334	362	33	al	al	PROPN
gujaf-334	362	34	.	.	PROPN
gujaf-334	362	35	,	,	PUNCT
gujaf-334	362	36	2010	2010	NUM
gujaf-334	362	37	;	;	PUNCT
gujaf-334	362	38	siekkinen	siekkinen	NOUN
gujaf-334	362	39	,	,	PUNCT
gujaf-334	362	40	2016	2016	NUM
gujaf-334	362	41	)	)	PUNCT
gujaf-334	362	42	.	.	PUNCT
gujaf-334	363	1	in	in	ADP
gujaf-334	363	2	addition	addition	NOUN
gujaf-334	363	3	,	,	PUNCT
gujaf-334	363	4	the	the	DET
gujaf-334	363	5	study	study	NOUN
gujaf-334	363	6	tests	test	VERB
gujaf-334	363	7	for	for	ADP
gujaf-334	363	8	differences	difference	NOUN
gujaf-334	363	9	in	in	ADP
gujaf-334	363	10	the	the	DET
gujaf-334	363	11	pricing	pricing	NOUN
gujaf-334	363	12	of	of	ADP
gujaf-334	363	13	assets	asset	NOUN
gujaf-334	363	14	under	under	ADP
gujaf-334	363	15	each	each	DET
gujaf-334	363	16	fair	fair	ADJ
gujaf-334	363	17	value	value	NOUN
gujaf-334	363	18	hierarchy	hierarchy	NOUN
gujaf-334	363	19	by	by	ADP
gujaf-334	363	20	conducting	conduct	VERB
gujaf-334	363	21	f	f	NOUN
gujaf-334	363	22	-	-	PUNCT
gujaf-334	363	23	tests	test	NOUN
gujaf-334	363	24	of	of	ADP
gujaf-334	363	25	the	the	DET
gujaf-334	363	26	differences	difference	NOUN
gujaf-334	363	27	in	in	ADP
gujaf-334	363	28	the	the	DET
gujaf-334	363	29	coefficients	coefficient	NOUN
gujaf-334	363	30	across	across	ADP
gujaf-334	363	31	the	the	DET
gujaf-334	363	32	fair	fair	ADJ
gujaf-334	363	33	value	value	NOUN
gujaf-334	363	34	hierarchy	hierarchy	NOUN
gujaf-334	363	35	for	for	ADP
gujaf-334	363	36	financial	financial	ADJ
gujaf-334	363	37	assets	asset	NOUN
gujaf-334	363	38	.	.	PUNCT
gujaf-334	364	1	the	the	DET
gujaf-334	364	2	original	original	ADJ
gujaf-334	364	3	olson	olson	NOUN
gujaf-334	364	4	model	model	NOUN
gujaf-334	364	5	(	(	PUNCT
gujaf-334	364	6	1995	1995	NUM
gujaf-334	364	7	)	)	PUNCT
gujaf-334	364	8	is	be	AUX
gujaf-334	364	9	stated	state	VERB
gujaf-334	364	10	as	as	SCONJ
gujaf-334	364	11	follows	follow	VERB
gujaf-334	364	12	:	:	PUNCT
gujaf-334	364	13	mveit	mveit	NOUN
gujaf-334	364	14	=	=	SYM
gujaf-334	364	15	αo	αo	PROPN
gujaf-334	364	16	+	+	CCONJ
gujaf-334	364	17	b1bveit	b1bveit	PROPN
gujaf-334	364	18	+	+	ADJ
gujaf-334	364	19	b2niit	b2niit	NOUN
gujaf-334	364	20	+	+	PROPN
gujaf-334	364	21	eit	eit	PROPN
gujaf-334	364	22	…	…	PUNCT
gujaf-334	364	23	…	…	PUNCT
gujaf-334	364	24	…	…	PUNCT
gujaf-334	364	25	…	…	PUNCT
gujaf-334	364	26	…	…	PUNCT
gujaf-334	364	27	…	…	PUNCT
gujaf-334	364	28	…	…	PUNCT
gujaf-334	364	29	…	…	PUNCT
gujaf-334	364	30	…	…	PUNCT
gujaf-334	364	31	…	…	PUNCT
gujaf-334	364	32	……	……	NOUN
gujaf-334	364	33	……	……	NOUN
gujaf-334	364	34	……	……	NOUN
gujaf-334	364	35	……	……	NOUN
gujaf-334	364	36	……	……	NOUN
gujaf-334	364	37	……	……	NOUN
gujaf-334	364	38	……	……	NOUN
gujaf-334	364	39	……	……	NOUN
gujaf-334	364	40	……	……	NOUN
gujaf-334	364	41	based	base	VERB
gujaf-334	364	42	model	model	NOUN
gujaf-334	364	43	where	where	SCONJ
gujaf-334	364	44	mveit	mveit	NOUN
gujaf-334	364	45	=	=	PUNCT
gujaf-334	364	46	the	the	DET
gujaf-334	364	47	market	market	NOUN
gujaf-334	364	48	value	value	NOUN
gujaf-334	364	49	of	of	ADP
gujaf-334	364	50	equity	equity	NOUN
gujaf-334	364	51	of	of	ADP
gujaf-334	364	52	firm	firm	ADJ
gujaf-334	364	53	i	i	PRON
gujaf-334	364	54	at	at	ADP
gujaf-334	364	55	time	time	NOUN
gujaf-334	364	56	t	t	PROPN
gujaf-334	364	57	,	,	PUNCT
gujaf-334	364	58	bveit	bveit	NOUN
gujaf-334	364	59	=	=	PUNCT
gujaf-334	364	60	the	the	DET
gujaf-334	364	61	book	book	NOUN
gujaf-334	364	62	value	value	NOUN
gujaf-334	364	63	of	of	ADP
gujaf-334	364	64	equity	equity	NOUN
gujaf-334	364	65	of	of	ADP
gujaf-334	364	66	firm	firm	ADJ
gujaf-334	364	67	i	i	PRON
gujaf-334	364	68	at	at	ADP
gujaf-334	364	69	time	time	NOUN
gujaf-334	364	70	t	t	PROPN
gujaf-334	364	71	,	,	PUNCT
gujaf-334	364	72	niit	niit	PROPN
gujaf-334	364	73	=	=	PUNCT
gujaf-334	364	74	the	the	DET
gujaf-334	364	75	net	net	ADJ
gujaf-334	364	76	income	income	NOUN
gujaf-334	364	77	of	of	ADP
gujaf-334	364	78	firm	firm	NOUN
gujaf-334	364	79	i	i	PRON
gujaf-334	364	80	at	at	ADP
gujaf-334	364	81	time	time	NOUN
gujaf-334	364	82	t.	t.	PROPN
gujaf-334	364	83	eit	eit	PROPN
gujaf-334	365	1	=	=	NOUN
gujaf-334	365	2	the	the	DET
gujaf-334	365	3	error	error	NOUN
gujaf-334	365	4	term	term	NOUN
gujaf-334	365	5	.	.	PUNCT
gujaf-334	366	1	to	to	PART
gujaf-334	366	2	test	test	VERB
gujaf-334	366	3	the	the	DET
gujaf-334	366	4	hypotheses	hypothesis	NOUN
gujaf-334	366	5	formulated	formulate	VERB
gujaf-334	366	6	in	in	ADP
gujaf-334	366	7	the	the	DET
gujaf-334	366	8	study	study	NOUN
gujaf-334	366	9	,	,	PUNCT
gujaf-334	366	10	panel	panel	NOUN
gujaf-334	366	11	multiple	multiple	ADJ
gujaf-334	366	12	regression	regression	NOUN
gujaf-334	366	13	models	model	NOUN
gujaf-334	366	14	with	with	ADP
gujaf-334	366	15	an	an	DET
gujaf-334	366	16	error	error	NOUN
gujaf-334	366	17	term	term	NOUN
gujaf-334	366	18	(	(	PUNCT
gujaf-334	366	19	ԑ	ԑ	X
gujaf-334	366	20	)	)	PUNCT
gujaf-334	366	21	is	be	AUX
gujaf-334	366	22	specified	specify	VERB
gujaf-334	366	23	in	in	ADP
gujaf-334	366	24	econometric	econometric	ADJ
gujaf-334	366	25	form	form	NOUN
gujaf-334	366	26	as	as	SCONJ
gujaf-334	366	27	shown	show	VERB
gujaf-334	366	28	below	below	ADP
gujaf-334	366	29	:	:	PUNCT
gujaf-334	366	30	mpsit	mpsit	NOUN
gujaf-334	366	31	=	=	SYM
gujaf-334	366	32	β0	β0	PROPN
gujaf-334	367	1	+	+	PROPN
gujaf-334	367	2	β1nfvfait+β2fvfa1it	β1nfvfait+β2fvfa1it	PUNCT
gujaf-334	368	1	+	+	CCONJ
gujaf-334	368	2	β3fvfa2it	β3fvfa2it	PROPN
gujaf-334	368	3	+	+	NOUN
gujaf-334	368	4	β4fvfa3it	β4fvfa3it	PROPN
gujaf-334	368	5	+	+	CCONJ
gujaf-334	368	6	β5fvfl1&2it	β5fvfl1&2it	PUNCT
gujaf-334	369	1	+	+	CCONJ
gujaf-334	369	2	β6fvfl3it	β6fvfl3it	PROPN
gujaf-334	369	3	+	+	CCONJ
gujaf-334	369	4	β7nfvflit	β7nfvflit	NOUN
gujaf-334	369	5	+	+	X
gujaf-334	369	6	β8epsit	β8epsit	X
gujaf-334	369	7	+	+	NOUN
gujaf-334	369	8	…	…	PUNCT
gujaf-334	369	9	…	…	PUNCT
gujaf-334	369	10	…	…	PUNCT
gujaf-334	369	11	…	…	PUNCT
gujaf-334	369	12	…	…	PUNCT
gujaf-334	369	13	…	…	PUNCT
gujaf-334	369	14	…	…	PUNCT
gujaf-334	369	15	……	……	NOUN
gujaf-334	369	16	……	……	NOUN
gujaf-334	369	17	……	……	NOUN
gujaf-334	369	18	……	……	NOUN
gujaf-334	369	19	……	……	NOUN
gujaf-334	369	20	……	……	NOUN
gujaf-334	369	21	...	...	PUNCT
gujaf-334	369	22	(	(	PUNCT
gujaf-334	369	23	model	model	NOUN
gujaf-334	369	24	1	1	NUM
gujaf-334	369	25	)	)	PUNCT
gujaf-334	369	26	mpsit	mpsit	NOUN
gujaf-334	369	27	=	=	PUNCT
gujaf-334	369	28	β0	β0	PROPN
gujaf-334	369	29	+	+	PROPN
gujaf-334	369	30	β1nfvfait+β2fvfa1it	β1nfvfait+β2fvfa1it	PUNCT
gujaf-334	370	1	+	+	CCONJ
gujaf-334	370	2	β3fvfa2it	β3fvfa2it	PROPN
gujaf-334	370	3	+	+	NOUN
gujaf-334	370	4	β4fvfa3it	β4fvfa3it	PROPN
gujaf-334	370	5	+	+	NUM
gujaf-334	370	6	β5fvfa1it*audqit	β5fvfa1it*audqit	NOUN
gujaf-334	370	7	+	+	CCONJ
gujaf-334	370	8	β6fvfa2it*audqit+β7fvfa3it*audqit+β8fvfl1&2it+β9fvfl3it+β10nfvflit+β11e	β6fvfa2it*audqit+β7fvfa3it*audqit+β8fvfl1&2it+β9fvfl3it+β10nfvflit+β11e	PROPN
gujaf-334	370	9	p	p	X
gujaf-334	370	10	sit+	sit+	PROPN
gujaf-334	370	11	…	…	PUNCT
gujaf-334	370	12	…	…	PUNCT
gujaf-334	370	13	…	…	PUNCT
gujaf-334	370	14	…	…	PUNCT
gujaf-334	370	15	…	…	PUNCT
gujaf-334	370	16	…	…	PUNCT
gujaf-334	370	17	…	…	PUNCT
gujaf-334	370	18	…	…	PUNCT
gujaf-334	370	19	…	…	PUNCT
gujaf-334	370	20	……	……	NOUN
gujaf-334	370	21	……	……	NOUN
gujaf-334	370	22	……	……	NOUN
gujaf-334	370	23	……	……	NOUN
gujaf-334	370	24	……	……	NOUN
gujaf-334	370	25	……	……	NOUN
gujaf-334	370	26	……	……	NOUN
gujaf-334	370	27	……	……	NOUN
gujaf-334	370	28	……	……	NOUN
gujaf-334	370	29	(	(	PUNCT
gujaf-334	370	30	model	model	NOUN
gujaf-334	370	31	2	2	NUM
gujaf-334	370	32	)	)	PUNCT
gujaf-334	370	33	it	it	X
gujaf-334	370	34	it	it	NUM
gujaf-334	370	35	gusau	gusau	ADJ
gujaf-334	370	36	journal	journal	NOUN
gujaf-334	370	37	of	of	ADP
gujaf-334	370	38	accounting	accounting	NOUN
gujaf-334	370	39	and	and	CCONJ
gujaf-334	370	40	finance	finance	NOUN
gujaf-334	370	41	,	,	PUNCT
gujaf-334	370	42	vol	vol	NOUN
gujaf-334	370	43	.	.	PROPN
gujaf-334	370	44	5	5	NUM
gujaf-334	370	45	,	,	PUNCT
gujaf-334	370	46	issue	issue	NOUN
gujaf-334	370	47	2	2	NUM
gujaf-334	370	48	,	,	PUNCT
gujaf-334	370	49	october	october	PROPN
gujaf-334	370	50	,	,	PUNCT
gujaf-334	370	51	2024	2024	NUM
gujaf-334	370	52	186	186	NUM
gujaf-334	370	53	where	where	SCONJ
gujaf-334	370	54	mps	mps	PROPN
gujaf-334	370	55	=	=	NOUN
gujaf-334	370	56	market	market	NOUN
gujaf-334	370	57	price	price	NOUN
gujaf-334	370	58	per	per	ADP
gujaf-334	370	59	share	share	NOUN
gujaf-334	370	60	fvfa1	fvfa1	NOUN
gujaf-334	370	61	=	=	SYM
gujaf-334	370	62	fair	fair	ADJ
gujaf-334	370	63	value	value	NOUN
gujaf-334	370	64	financial	financial	ADJ
gujaf-334	370	65	assets	asset	NOUN
gujaf-334	370	66	level	level	VERB
gujaf-334	370	67	1	1	NUM
gujaf-334	370	68	fvfa2	fvfa2	NOUN
gujaf-334	370	69	=	=	SYM
gujaf-334	370	70	fair	fair	ADJ
gujaf-334	370	71	value	value	NOUN
gujaf-334	370	72	financial	financial	ADJ
gujaf-334	370	73	assets	asset	NOUN
gujaf-334	370	74	level	level	NOUN
gujaf-334	370	75	2	2	NUM
gujaf-334	370	76	fvfa3	fvfa3	NOUN
gujaf-334	370	77	=	=	SYM
gujaf-334	370	78	fair	fair	ADJ
gujaf-334	370	79	value	value	NOUN
gujaf-334	370	80	financial	financial	ADJ
gujaf-334	370	81	assets	asset	NOUN
gujaf-334	370	82	level	level	VERB
gujaf-334	370	83	3	3	NUM
gujaf-334	370	84	nfvfa	nfvfa	NOUN
gujaf-334	370	85	=	=	SYM
gujaf-334	370	86	nonfair	nonfair	NOUN
gujaf-334	370	87	value	value	NOUN
gujaf-334	370	88	financial	financial	ADJ
gujaf-334	370	89	assets	asset	NOUN
gujaf-334	370	90	fvfl1	fvfl1	NOUN
gujaf-334	371	1	=	=	SYM
gujaf-334	371	2	fair	fair	ADJ
gujaf-334	371	3	value	value	NOUN
gujaf-334	371	4	financial	financial	ADJ
gujaf-334	371	5	liabilities	liability	NOUN
gujaf-334	371	6	level	level	VERB
gujaf-334	371	7	1&2	1&2	NUM
gujaf-334	372	1	fvfl1&2	fvfl1&2	NOUN
gujaf-334	372	2	=	=	SYM
gujaf-334	372	3	fair	fair	ADJ
gujaf-334	372	4	value	value	NOUN
gujaf-334	372	5	financial	financial	ADJ
gujaf-334	372	6	liabilities	liability	NOUN
gujaf-334	372	7	level	level	VERB
gujaf-334	372	8	3	3	NUM
gujaf-334	372	9	nfvfl	nfvfl	NOUN
gujaf-334	372	10	=	=	SYM
gujaf-334	372	11	non	non	ADJ
gujaf-334	372	12	-	-	ADJ
gujaf-334	372	13	fair	fair	ADJ
gujaf-334	372	14	value	value	NOUN
gujaf-334	372	15	liabilities	liability	NOUN
gujaf-334	372	16	audq	audq	NOUN
gujaf-334	372	17	=	=	PUNCT
gujaf-334	372	18	audit	audit	NOUN
gujaf-334	372	19	quality	quality	NOUN
gujaf-334	372	20	fvfa1it*audq	fvfa1it*audq	ADV
gujaf-334	372	21	=	=	PUNCT
gujaf-334	372	22	moderating	moderate	VERB
gujaf-334	372	23	effect	effect	NOUN
gujaf-334	372	24	between	between	ADP
gujaf-334	372	25	audit	audit	NOUN
gujaf-334	372	26	quality	quality	NOUN
gujaf-334	372	27	and	and	CCONJ
gujaf-334	372	28	fair	fair	ADJ
gujaf-334	372	29	value	value	NOUN
gujaf-334	372	30	financial	financial	ADJ
gujaf-334	372	31	assets	asset	NOUN
gujaf-334	372	32	level1	level1	VERB
gujaf-334	372	33	fvfa2it*audq	fvfa2it*audq	NOUN
gujaf-334	372	34	=	=	VERB
gujaf-334	372	35	moderating	moderate	VERB
gujaf-334	372	36	effect	effect	NOUN
gujaf-334	372	37	between	between	ADP
gujaf-334	372	38	audit	audit	NOUN
gujaf-334	372	39	quality	quality	NOUN
gujaf-334	372	40	and	and	CCONJ
gujaf-334	372	41	fair	fair	ADJ
gujaf-334	372	42	value	value	NOUN
gujaf-334	372	43	financial	financial	ADJ
gujaf-334	372	44	assets2	assets2	NOUN
gujaf-334	372	45	fvfa3it*audq	fvfa3it*audq	ADV
gujaf-334	372	46	=	=	SYM
gujaf-334	372	47	moderating	moderate	VERB
gujaf-334	372	48	effect	effect	NOUN
gujaf-334	372	49	between	between	ADP
gujaf-334	372	50	audit	audit	NOUN
gujaf-334	372	51	quality	quality	NOUN
gujaf-334	372	52	and	and	CCONJ
gujaf-334	372	53	fair	fair	ADJ
gujaf-334	372	54	value	value	NOUN
gujaf-334	372	55	financial	financial	ADJ
gujaf-334	372	56	assets3	assets3	PROPN
gujaf-334	372	57	eps	eps	PROPN
gujaf-334	372	58	=	=	SYM
gujaf-334	372	59	earnings	earning	NOUN
gujaf-334	372	60	per	per	ADP
gujaf-334	372	61	share	share	NOUN
gujaf-334	372	62	ԑ	ԑ	X
gujaf-334	372	63	=	=	NOUN
gujaf-334	372	64	error	error	NOUN
gujaf-334	372	65	term	term	NOUN
gujaf-334	373	1	it	it	PRON
gujaf-334	373	2	=	=	PUNCT
gujaf-334	373	3	banks	bank	NOUN
gujaf-334	373	4	and	and	CCONJ
gujaf-334	373	5	time	time	NOUN
gujaf-334	373	6	table	table	NOUN
gujaf-334	373	7	1	1	NUM
gujaf-334	373	8	:	:	PUNCT
gujaf-334	373	9	variable	variable	ADJ
gujaf-334	373	10	measurements	measurement	NOUN
gujaf-334	373	11	variables	variable	VERB
gujaf-334	373	12	proxy	proxy	ADJ
gujaf-334	373	13	type	type	NOUN
gujaf-334	373	14	definition	definition	NOUN
gujaf-334	373	15	and	and	CCONJ
gujaf-334	373	16	measurements	measurement	NOUN
gujaf-334	373	17	source	source	NOUN
gujaf-334	373	18	market	market	NOUN
gujaf-334	373	19	price	price	NOUN
gujaf-334	373	20	per	per	ADP
gujaf-334	373	21	share	share	NOUN
gujaf-334	373	22	mpps	mpps	PROPN
gujaf-334	373	23	dependent	dependent	ADJ
gujaf-334	373	24	share	share	NOUN
gujaf-334	373	25	prices	price	NOUN
gujaf-334	373	26	–	–	PUNCT
gujaf-334	373	27	exactly	exactly	ADV
gujaf-334	373	28	three	three	NUM
gujaf-334	373	29	months	month	NOUN
gujaf-334	373	30	after	after	SCONJ
gujaf-334	373	31	the	the	DET
gujaf-334	373	32	publication	publication	NOUN
gujaf-334	373	33	of	of	ADP
gujaf-334	373	34	the	the	DET
gujaf-334	373	35	audited	audit	VERB
gujaf-334	373	36	annual	annual	ADJ
gujaf-334	373	37	accounts	account	NOUN
gujaf-334	373	38	oyerinde	oyerinde	NOUN
gujaf-334	373	39	(	(	PUNCT
gujaf-334	373	40	2011	2011	NUM
gujaf-334	373	41	)	)	PUNCT
gujaf-334	373	42	fair	fair	ADJ
gujaf-334	373	43	value	value	NOUN
gujaf-334	373	44	financial	financial	ADJ
gujaf-334	373	45	assets	asset	NOUN
gujaf-334	373	46	level1	level1	AUX
gujaf-334	373	47	fvfa1	fvfa1	VERB
gujaf-334	373	48	independent	independent	ADJ
gujaf-334	373	49	level	level	NOUN
gujaf-334	373	50	1	1	NUM
gujaf-334	373	51	(	(	PUNCT
gujaf-334	373	52	quoted	quote	VERB
gujaf-334	373	53	prices	price	NOUN
gujaf-334	373	54	in	in	ADP
gujaf-334	373	55	active	active	ADJ
gujaf-334	373	56	market	market	NOUN
gujaf-334	373	57	)	)	PUNCT
gujaf-334	373	58	fair	fair	ADJ
gujaf-334	373	59	value	value	NOUN
gujaf-334	373	60	financial	financial	ADJ
gujaf-334	373	61	assets	asset	NOUN
gujaf-334	373	62	divided	divide	VERB
gujaf-334	373	63	by	by	ADP
gujaf-334	373	64	the	the	DET
gujaf-334	373	65	number	number	NOUN
gujaf-334	373	66	of	of	ADP
gujaf-334	373	67	outstanding	outstanding	ADJ
gujaf-334	373	68	shares	share	NOUN
gujaf-334	373	69	siekkinen	siekkinen	NOUN
gujaf-334	373	70	,	,	PUNCT
gujaf-334	373	71	(	(	PUNCT
gujaf-334	373	72	2016	2016	NUM
gujaf-334	373	73	)	)	PUNCT
gujaf-334	373	74	fair	fair	ADJ
gujaf-334	373	75	value	value	NOUN
gujaf-334	373	76	financial	financial	ADJ
gujaf-334	373	77	assets	asset	NOUN
gujaf-334	373	78	level2	level2	PROPN
gujaf-334	373	79	fvfa2	fvfa2	NOUN
gujaf-334	373	80	independent	independent	ADJ
gujaf-334	373	81	level	level	NOUN
gujaf-334	373	82	2	2	NUM
gujaf-334	373	83	(	(	PUNCT
gujaf-334	373	84	quoted	quote	VERB
gujaf-334	373	85	prices	price	NOUN
gujaf-334	373	86	of	of	ADP
gujaf-334	373	87	comparable	comparable	ADJ
gujaf-334	373	88	items	item	NOUN
gujaf-334	373	89	in	in	ADP
gujaf-334	373	90	similar	similar	ADJ
gujaf-334	373	91	active	active	ADJ
gujaf-334	373	92	market	market	NOUN
gujaf-334	373	93	)	)	PUNCT
gujaf-334	373	94	fair	fair	ADJ
gujaf-334	373	95	value	value	NOUN
gujaf-334	373	96	financial	financial	ADJ
gujaf-334	373	97	assets	asset	NOUN
gujaf-334	373	98	divided	divide	VERB
gujaf-334	373	99	by	by	ADP
gujaf-334	373	100	the	the	DET
gujaf-334	373	101	number	number	NOUN
gujaf-334	373	102	of	of	ADP
gujaf-334	373	103	outstanding	outstanding	ADJ
gujaf-334	373	104	shares	share	NOUN
gujaf-334	373	105	song	song	NOUN
gujaf-334	373	106	et	et	PROPN
gujaf-334	373	107	al	al	PROPN
gujaf-334	373	108	.	.	PROPN
gujaf-334	374	1	(	(	PUNCT
gujaf-334	374	2	2010	2010	NUM
gujaf-334	374	3	)	)	PUNCT
gujaf-334	374	4	fair	fair	ADJ
gujaf-334	374	5	value	value	NOUN
gujaf-334	374	6	financial	financial	ADJ
gujaf-334	374	7	assets	asset	NOUN
gujaf-334	374	8	level3	level3	PROPN
gujaf-334	374	9	fvfa3	fvfa3	X
gujaf-334	375	1	independent	independent	ADJ
gujaf-334	375	2	level	level	NOUN
gujaf-334	375	3	3	3	NUM
gujaf-334	375	4	(	(	PUNCT
gujaf-334	375	5	unquoted	unquoted	ADJ
gujaf-334	375	6	/	/	SYM
gujaf-334	375	7	firm	firm	NOUN
gujaf-334	375	8	generated	generate	VERB
gujaf-334	375	9	prices	price	NOUN
gujaf-334	375	10	)	)	PUNCT
gujaf-334	375	11	fair	fair	ADJ
gujaf-334	375	12	value	value	NOUN
gujaf-334	375	13	financial	financial	ADJ
gujaf-334	375	14	assets	asset	NOUN
gujaf-334	375	15	divided	divide	VERB
gujaf-334	375	16	by	by	ADP
gujaf-334	375	17	the	the	DET
gujaf-334	375	18	number	number	NOUN
gujaf-334	375	19	of	of	ADP
gujaf-334	375	20	outstanding	outstanding	ADJ
gujaf-334	375	21	shares	share	NOUN
gujaf-334	375	22	goh	goh	PROPN
gujaf-334	375	23	et	et	PROPN
gujaf-334	375	24	al	al	PROPN
gujaf-334	375	25	.	.	PROPN
gujaf-334	375	26	(	(	PUNCT
gujaf-334	375	27	2015	2015	NUM
gujaf-334	375	28	)	)	PUNCT
gujaf-334	375	29	gusau	gusau	ADJ
gujaf-334	375	30	journal	journal	NOUN
gujaf-334	375	31	of	of	ADP
gujaf-334	375	32	accounting	accounting	NOUN
gujaf-334	375	33	and	and	CCONJ
gujaf-334	375	34	finance	finance	NOUN
gujaf-334	375	35	,	,	PUNCT
gujaf-334	375	36	vol	vol	NOUN
gujaf-334	375	37	.	.	PROPN
gujaf-334	375	38	5	5	NUM
gujaf-334	375	39	,	,	PUNCT
gujaf-334	375	40	issue	issue	NOUN
gujaf-334	375	41	2	2	NUM
gujaf-334	375	42	,	,	PUNCT
gujaf-334	375	43	october	october	PROPN
gujaf-334	375	44	,	,	PUNCT
gujaf-334	375	45	2024	2024	NUM
gujaf-334	375	46	187	187	NUM
gujaf-334	375	47	fair	fair	ADJ
gujaf-334	375	48	value	value	NOUN
gujaf-334	375	49	financial	financial	ADJ
gujaf-334	375	50	liabilities	liability	NOUN
gujaf-334	375	51	level1&2	level1&2	ADP
gujaf-334	375	52	fvfl1&2	fvfl1&2	CCONJ
gujaf-334	375	53	independent	independent	ADJ
gujaf-334	375	54	level	level	NOUN
gujaf-334	375	55	1&2	1&2	NUM
gujaf-334	375	56	fair	fair	ADJ
gujaf-334	375	57	value	value	NOUN
gujaf-334	375	58	financial	financial	ADJ
gujaf-334	375	59	liabilities	liability	NOUN
gujaf-334	375	60	divided	divide	VERB
gujaf-334	375	61	by	by	ADP
gujaf-334	375	62	the	the	DET
gujaf-334	375	63	number	number	NOUN
gujaf-334	375	64	of	of	ADP
gujaf-334	375	65	outstanding	outstanding	ADJ
gujaf-334	375	66	shares	share	NOUN
gujaf-334	375	67	song	song	NOUN
gujaf-334	375	68	et	et	PROPN
gujaf-334	375	69	al	al	PROPN
gujaf-334	375	70	.	.	PROPN
gujaf-334	376	1	(	(	PUNCT
gujaf-334	376	2	2010	2010	NUM
gujaf-334	376	3	)	)	PUNCT
gujaf-334	376	4	fair	fair	ADJ
gujaf-334	376	5	value	value	NOUN
gujaf-334	376	6	financial	financial	ADJ
gujaf-334	376	7	liabilities	liability	NOUN
gujaf-334	376	8	level3	level3	PROPN
gujaf-334	376	9	fvfl3	fvfl3	VERB
gujaf-334	376	10	independent	independent	ADJ
gujaf-334	376	11	level	level	NOUN
gujaf-334	376	12	3	3	NUM
gujaf-334	376	13	fair	fair	ADJ
gujaf-334	376	14	value	value	NOUN
gujaf-334	376	15	financial	financial	ADJ
gujaf-334	376	16	liabilities	liability	NOUN
gujaf-334	376	17	divided	divide	VERB
gujaf-334	376	18	by	by	ADP
gujaf-334	376	19	the	the	DET
gujaf-334	376	20	number	number	NOUN
gujaf-334	376	21	of	of	ADP
gujaf-334	376	22	outstanding	outstanding	ADJ
gujaf-334	376	23	shares	share	NOUN
gujaf-334	376	24	song	song	NOUN
gujaf-334	376	25	et	et	PROPN
gujaf-334	376	26	al	al	PROPN
gujaf-334	376	27	.	.	PROPN
gujaf-334	377	1	(	(	PUNCT
gujaf-334	377	2	2010	2010	NUM
gujaf-334	377	3	)	)	PUNCT
gujaf-334	377	4	non	non	ADJ
gujaf-334	377	5	fair	fair	ADJ
gujaf-334	377	6	value	value	NOUN
gujaf-334	377	7	financial	financial	ADJ
gujaf-334	377	8	assets	asset	NOUN
gujaf-334	377	9	nfvfa	nfvfa	PROPN
gujaf-334	377	10	control	control	VERB
gujaf-334	377	11	non	non	ADJ
gujaf-334	377	12	fair	fair	ADJ
gujaf-334	377	13	value	value	NOUN
gujaf-334	377	14	financial	financial	ADJ
gujaf-334	377	15	assets	asset	NOUN
gujaf-334	377	16	divided	divide	VERB
gujaf-334	377	17	by	by	ADP
gujaf-334	377	18	the	the	DET
gujaf-334	377	19	number	number	NOUN
gujaf-334	377	20	of	of	ADP
gujaf-334	377	21	outstanding	outstanding	ADJ
gujaf-334	377	22	shares	share	NOUN
gujaf-334	377	23	goh	goh	PROPN
gujaf-334	377	24	et	et	PROPN
gujaf-334	377	25	al	al	PROPN
gujaf-334	377	26	.	.	PROPN
gujaf-334	378	1	(	(	PUNCT
gujaf-334	378	2	2015	2015	NUM
gujaf-334	378	3	)	)	PUNCT
gujaf-334	378	4	non	non	ADJ
gujaf-334	378	5	fair	fair	ADJ
gujaf-334	378	6	value	value	NOUN
gujaf-334	378	7	financial	financial	ADJ
gujaf-334	378	8	liabilities	liability	NOUN
gujaf-334	378	9	nfvfl	nfvfl	PROPN
gujaf-334	378	10	control	control	VERB
gujaf-334	378	11	non	non	ADJ
gujaf-334	378	12	fair	fair	ADJ
gujaf-334	378	13	value	value	NOUN
gujaf-334	378	14	financial	financial	ADJ
gujaf-334	378	15	liabilities	liability	NOUN
gujaf-334	378	16	divided	divide	VERB
gujaf-334	378	17	by	by	ADP
gujaf-334	378	18	the	the	DET
gujaf-334	378	19	number	number	NOUN
gujaf-334	378	20	of	of	ADP
gujaf-334	378	21	outstanding	outstanding	ADJ
gujaf-334	378	22	shares	share	NOUN
gujaf-334	378	23	bosch	bosch	PROPN
gujaf-334	378	24	,	,	PUNCT
gujaf-334	378	25	(	(	PUNCT
gujaf-334	378	26	2012	2012	NUM
gujaf-334	378	27	)	)	PUNCT
gujaf-334	378	28	earnings	earning	NOUN
gujaf-334	378	29	per	per	ADP
gujaf-334	378	30	share	share	NOUN
gujaf-334	378	31	eps	eps	PROPN
gujaf-334	378	32	control	control	NOUN
gujaf-334	378	33	profit	profit	NOUN
gujaf-334	378	34	for	for	ADP
gujaf-334	378	35	the	the	DET
gujaf-334	378	36	year	year	NOUN
gujaf-334	378	37	divided	divide	VERB
gujaf-334	378	38	by	by	ADP
gujaf-334	378	39	the	the	DET
gujaf-334	378	40	number	number	NOUN
gujaf-334	378	41	of	of	ADP
gujaf-334	378	42	outstanding	outstanding	ADJ
gujaf-334	378	43	shares	share	NOUN
gujaf-334	378	44	song	song	NOUN
gujaf-334	378	45	et	et	PROPN
gujaf-334	378	46	al	al	PROPN
gujaf-334	378	47	.	.	PROPN
gujaf-334	379	1	(	(	PUNCT
gujaf-334	379	2	2010	2010	NUM
gujaf-334	379	3	)	)	PUNCT
gujaf-334	379	4	audit	audit	NOUN
gujaf-334	379	5	quality	quality	NOUN
gujaf-334	379	6	audq	audq	NOUN
gujaf-334	379	7	moderating	moderate	VERB
gujaf-334	379	8	variable	variable	ADJ
gujaf-334	379	9	dummy	dummy	ADJ
gujaf-334	379	10	variable	variable	NOUN
gujaf-334	379	11	which	which	PRON
gujaf-334	379	12	equals	equal	VERB
gujaf-334	379	13	‘	'	PUNCT
gujaf-334	379	14	1	1	NUM
gujaf-334	379	15	’	'	PUNCT
gujaf-334	379	16	if	if	SCONJ
gujaf-334	379	17	a	a	DET
gujaf-334	379	18	firm	firm	NOUN
gujaf-334	379	19	uses	use	VERB
gujaf-334	379	20	big4	big4	NOUN
gujaf-334	379	21	audit	audit	NOUN
gujaf-334	379	22	firm	firm	NOUN
gujaf-334	379	23	and	and	CCONJ
gujaf-334	379	24	‘	'	PUNCT
gujaf-334	379	25	0	0	NUM
gujaf-334	379	26	’	'	PUNCT
gujaf-334	379	27	otherwise	otherwise	ADV
gujaf-334	379	28	.	.	PUNCT
gujaf-334	380	1	the	the	DET
gujaf-334	380	2	big	big	ADJ
gujaf-334	380	3	4	4	NUM
gujaf-334	380	4	audit	audit	NOUN
gujaf-334	380	5	firms	firm	NOUN
gujaf-334	380	6	are	be	AUX
gujaf-334	380	7	kpmg	kpmg	PROPN
gujaf-334	380	8	,	,	PUNCT
gujaf-334	380	9	delloitte	delloitte	NOUN
gujaf-334	380	10	,	,	PUNCT
gujaf-334	380	11	earnest	earnest	ADJ
gujaf-334	380	12	&	&	CCONJ
gujaf-334	380	13	young	young	ADJ
gujaf-334	380	14	and	and	CCONJ
gujaf-334	380	15	price	price	NOUN
gujaf-334	380	16	-	-	PUNCT
gujaf-334	380	17	water	water	NOUN
gujaf-334	380	18	house	house	PROPN
gujaf-334	380	19	cooper	cooper	PROPN
gujaf-334	380	20	(	(	PUNCT
gujaf-334	380	21	pwc	pwc	PROPN
gujaf-334	380	22	)	)	PUNCT
gujaf-334	380	23	.	.	PUNCT
gujaf-334	381	1	siekkinen	siekkinen	PROPN
gujaf-334	381	2	,	,	PUNCT
gujaf-334	381	3	(	(	PUNCT
gujaf-334	381	4	2016	2016	NUM
gujaf-334	381	5	)	)	PUNCT
gujaf-334	381	6	source	source	NOUN
gujaf-334	381	7	:	:	PUNCT
gujaf-334	381	8	authors	author	NOUN
gujaf-334	381	9	compilation	compilation	NOUN
gujaf-334	381	10	,	,	PUNCT
gujaf-334	381	11	2023	2023	NUM
gujaf-334	381	12	.	.	PUNCT
gujaf-334	382	1	4.0	4.0	NUM
gujaf-334	382	2	results	result	NOUN
gujaf-334	382	3	and	and	CCONJ
gujaf-334	382	4	discussions	discussion	NOUN
gujaf-334	382	5	in	in	ADP
gujaf-334	382	6	this	this	DET
gujaf-334	382	7	section	section	NOUN
gujaf-334	382	8	,	,	PUNCT
gujaf-334	382	9	the	the	DET
gujaf-334	382	10	study	study	NOUN
gujaf-334	382	11	results	result	NOUN
gujaf-334	382	12	are	be	AUX
gujaf-334	382	13	presented	present	VERB
gujaf-334	382	14	and	and	CCONJ
gujaf-334	382	15	discussed	discuss	VERB
gujaf-334	382	16	.	.	PUNCT
gujaf-334	383	1	the	the	DET
gujaf-334	383	2	descriptive	descriptive	ADJ
gujaf-334	383	3	statistics	statistic	NOUN
gujaf-334	383	4	are	be	AUX
gujaf-334	383	5	first	first	ADV
gujaf-334	383	6	presented	present	VERB
gujaf-334	383	7	in	in	ADP
gujaf-334	383	8	table	table	NOUN
gujaf-334	383	9	1	1	NUM
gujaf-334	383	10	,	,	PUNCT
gujaf-334	383	11	followed	follow	VERB
gujaf-334	383	12	by	by	ADP
gujaf-334	383	13	the	the	DET
gujaf-334	383	14	correlation	correlation	NOUN
gujaf-334	383	15	analyses	analysis	NOUN
gujaf-334	383	16	and	and	CCONJ
gujaf-334	383	17	then	then	ADV
gujaf-334	383	18	the	the	DET
gujaf-334	383	19	regression	regression	NOUN
gujaf-334	383	20	result	result	NOUN
gujaf-334	383	21	.	.	PUNCT
gujaf-334	384	1	table	table	NOUN
gujaf-334	384	2	2	2	NUM
gujaf-334	384	3	:	:	PUNCT
gujaf-334	384	4	summary	summary	NOUN
gujaf-334	384	5	of	of	ADP
gujaf-334	384	6	descriptive	descriptive	ADJ
gujaf-334	384	7	statistics	statistic	NOUN
gujaf-334	384	8	variable	variable	ADJ
gujaf-334	384	9	obs	obs	PROPN
gujaf-334	384	10	mean	mean	VERB
gujaf-334	384	11	std	std	PROPN
gujaf-334	384	12	.	.	PROPN
gujaf-334	385	1	dev	dev	PROPN
gujaf-334	385	2	.	.	PUNCT
gujaf-334	386	1	min	min	PROPN
gujaf-334	386	2	max	max	PROPN
gujaf-334	386	3	skewness	skewness	PROPN
gujaf-334	386	4	kurtosis	kurtosis	VERB
gujaf-334	386	5	mpps	mpps	PROPN
gujaf-334	386	6	252	252	NUM
gujaf-334	386	7	3.59	3.59	NUM
gujaf-334	386	8	6.32	6.32	NUM
gujaf-334	386	9	0.5	0.5	NUM
gujaf-334	386	10	29.4	29.4	NUM
gujaf-334	386	11	2.6458	2.6458	NUM
gujaf-334	386	12	9.3021	9.3021	NUM
gujaf-334	386	13	fvfa1	fvfa1	NOUN
gujaf-334	386	14	252	252	NUM
gujaf-334	386	15	355815.9	355815.9	NUM
gujaf-334	386	16	274280.7	274280.7	NUM
gujaf-334	386	17	3420	3420	NUM
gujaf-334	386	18	1982897	1982897	NUM
gujaf-334	386	19	1.4209	1.4209	NUM
gujaf-334	386	20	6.7085	6.7085	NUM
gujaf-334	386	21	fvfa2	fvfa2	NOUN
gujaf-334	386	22	252	252	NUM
gujaf-334	387	1	254693.9	254693.9	NUM
gujaf-334	387	2	136856.1	136856.1	NUM
gujaf-334	387	3	4409	4409	NUM
gujaf-334	387	4	564000	564000	NUM
gujaf-334	387	5	0.3246	0.3246	NUM
gujaf-334	387	6	2.2194	2.2194	NUM
gujaf-334	387	7	fvfa3	fvfa3	NOUN
gujaf-334	388	1	252	252	NUM
gujaf-334	388	2	232584.8	232584.8	NUM
gujaf-334	388	3	111774	111774	NUM
gujaf-334	388	4	409	409	NUM
gujaf-334	388	5	705856	705856	NUM
gujaf-334	388	6	0.5819	0.5819	NUM
gujaf-334	388	7	3.6459	3.6459	NUM
gujaf-334	388	8	fvfl1&2	fvfl1&2	ADP
gujaf-334	388	9	252	252	NUM
gujaf-334	388	10	272064.6	272064.6	NUM
gujaf-334	388	11	171535	171535	NUM
gujaf-334	388	12	540	540	NUM
gujaf-334	388	13	890340	890340	NUM
gujaf-334	388	14	1.0399	1.0399	NUM
gujaf-334	388	15	3.9931	3.9931	NUM
gujaf-334	388	16	gusau	gusau	ADJ
gujaf-334	388	17	journal	journal	NOUN
gujaf-334	388	18	of	of	ADP
gujaf-334	388	19	accounting	accounting	NOUN
gujaf-334	388	20	and	and	CCONJ
gujaf-334	388	21	finance	finance	NOUN
gujaf-334	388	22	,	,	PUNCT
gujaf-334	388	23	vol	vol	NOUN
gujaf-334	388	24	.	.	PROPN
gujaf-334	388	25	5	5	NUM
gujaf-334	388	26	,	,	PUNCT
gujaf-334	388	27	issue	issue	NOUN
gujaf-334	388	28	2	2	NUM
gujaf-334	388	29	,	,	PUNCT
gujaf-334	388	30	october	october	PROPN
gujaf-334	388	31	,	,	PUNCT
gujaf-334	388	32	2024	2024	NUM
gujaf-334	388	33	188	188	NUM
gujaf-334	388	34	fvfl3	fvfl3	NOUN
gujaf-334	388	35	252	252	NUM
gujaf-334	388	36	390711.8	390711.8	NUM
gujaf-334	388	37	249016.1	249016.1	NUM
gujaf-334	388	38	2663	2663	NUM
gujaf-334	388	39	993243	993243	NUM
gujaf-334	389	1	0.6476	0.6476	NUM
gujaf-334	389	2	2.4520	2.4520	NUM
gujaf-334	389	3	fvfa1*audq	fvfa1*audq	ADP
gujaf-334	389	4	252	252	NUM
gujaf-334	389	5	261314.2	261314.2	NUM
gujaf-334	389	6	266041.3	266041.3	NUM
gujaf-334	389	7	0	0	NUM
gujaf-334	389	8	984006	984006	NUM
gujaf-334	389	9	1.0013	1.0013	NUM
gujaf-334	389	10	2.9769	2.9769	NUM
gujaf-334	389	11	fvfa2*audq	fvfa2*audq	NOUN
gujaf-334	389	12	252	252	NUM
gujaf-334	389	13	191898.2	191898.2	NUM
gujaf-334	389	14	162865.5	162865.5	NUM
gujaf-334	389	15	0	0	NUM
gujaf-334	389	16	563091	563091	NUM
gujaf-334	389	17	0.4122	0.4122	NUM
gujaf-334	389	18	2.0772	2.0772	NUM
gujaf-334	389	19	fvfa3*audq	fvfa3*audq	NOUN
gujaf-334	389	20	252	252	NUM
gujaf-334	389	21	171208	171208	NUM
gujaf-334	389	22	133866.4	133866.4	NUM
gujaf-334	389	23	0	0	NUM
gujaf-334	389	24	549043	549043	NUM
gujaf-334	389	25	0.1951	0.1951	NUM
gujaf-334	389	26	2.1431	2.1431	NUM
gujaf-334	389	27	nfvfa	nfvfa	NOUN
gujaf-334	389	28	252	252	NUM
gujaf-334	389	29	297851.8	297851.8	NUM
gujaf-334	389	30	207087.4	207087.4	NUM
gujaf-334	389	31	7045	7045	NUM
gujaf-334	389	32	951711	951711	NUM
gujaf-334	389	33	1.0956	1.0956	NUM
gujaf-334	389	34	3.4558	3.4558	NUM
gujaf-334	389	35	nfvfl	nfvfl	NOUN
gujaf-334	389	36	252	252	NUM
gujaf-334	389	37	222336	222336	NUM
gujaf-334	389	38	166874.9	166874.9	NUM
gujaf-334	389	39	5564	5564	NUM
gujaf-334	389	40	857878	857878	NUM
gujaf-334	389	41	1.3423	1.3423	NUM
gujaf-334	389	42	4.5934	4.5934	NUM
gujaf-334	389	43	eps	ep	NOUN
gujaf-334	389	44	252	252	NUM
gujaf-334	389	45	3.05	3.05	NUM
gujaf-334	389	46	6.60	6.60	NUM
gujaf-334	389	47	-23.1	-23.1	ADP
gujaf-334	389	48	31.7	31.7	NUM
gujaf-334	389	49	1.6739	1.6739	NUM
gujaf-334	389	50	9.3425	9.3425	NUM
gujaf-334	389	51	audq	audq	NOUN
gujaf-334	389	52	252	252	NUM
gujaf-334	389	53	0.75	0.75	NUM
gujaf-334	389	54	0.44	0.44	NUM
gujaf-334	389	55	0	0	NUM
gujaf-334	389	56	1	1	NUM
gujaf-334	389	57	-1.1304	-1.1304	NOUN
gujaf-334	389	58	2.2779	2.2779	NUM
gujaf-334	389	59	source	source	NOUN
gujaf-334	389	60	:	:	PUNCT
gujaf-334	389	61	stata	stata	NOUN
gujaf-334	389	62	output	output	NOUN
gujaf-334	389	63	.	.	PUNCT
gujaf-334	390	1	(	(	PUNCT
gujaf-334	390	2	2023	2023	NUM
gujaf-334	390	3	)	)	PUNCT
gujaf-334	390	4	the	the	DET
gujaf-334	390	5	results	result	NOUN
gujaf-334	390	6	in	in	ADP
gujaf-334	390	7	table	table	NOUN
gujaf-334	390	8	2	2	NUM
gujaf-334	390	9	above	above	ADV
gujaf-334	390	10	provide	provide	VERB
gujaf-334	390	11	some	some	DET
gujaf-334	390	12	insight	insight	NOUN
gujaf-334	390	13	into	into	ADP
gujaf-334	390	14	the	the	DET
gujaf-334	390	15	nature	nature	NOUN
gujaf-334	390	16	of	of	ADP
gujaf-334	390	17	listed	list	VERB
gujaf-334	390	18	financial	financial	ADJ
gujaf-334	390	19	services	service	NOUN
gujaf-334	390	20	firms	firm	NOUN
gujaf-334	390	21	that	that	PRON
gujaf-334	390	22	reported	report	VERB
gujaf-334	390	23	their	their	PRON
gujaf-334	390	24	financial	financial	ADJ
gujaf-334	390	25	statements	statement	NOUN
gujaf-334	390	26	in	in	ADP
gujaf-334	390	27	line	line	NOUN
gujaf-334	390	28	with	with	ADP
gujaf-334	390	29	ifrs	ifrs	PROPN
gujaf-334	390	30	13	13	NUM
gujaf-334	390	31	financial	financial	ADJ
gujaf-334	390	32	instruments	instrument	NOUN
gujaf-334	390	33	measurement	measurement	NOUN
gujaf-334	390	34	hierarchy	hierarchy	NOUN
gujaf-334	390	35	for	for	ADP
gujaf-334	390	36	the	the	DET
gujaf-334	390	37	period	period	NOUN
gujaf-334	390	38	2012	2012	NUM
gujaf-334	390	39	to	to	ADP
gujaf-334	390	40	2018	2018	NUM
gujaf-334	390	41	.	.	PUNCT
gujaf-334	391	1	it	it	PRON
gujaf-334	391	2	shows	show	VERB
gujaf-334	391	3	the	the	DET
gujaf-334	391	4	mean	mean	ADJ
gujaf-334	391	5	(	(	PUNCT
gujaf-334	391	6	average	average	ADJ
gujaf-334	391	7	)	)	PUNCT
gujaf-334	391	8	,	,	PUNCT
gujaf-334	391	9	standard	standard	ADJ
gujaf-334	391	10	deviation	deviation	NOUN
gujaf-334	391	11	(	(	PUNCT
gujaf-334	391	12	degree	degree	NOUN
gujaf-334	391	13	of	of	ADP
gujaf-334	391	14	dispersion	dispersion	NOUN
gujaf-334	391	15	)	)	PUNCT
gujaf-334	391	16	,	,	PUNCT
gujaf-334	391	17	the	the	DET
gujaf-334	391	18	minimum	minimum	ADJ
gujaf-334	391	19	,	,	PUNCT
gujaf-334	391	20	maximum	maximum	ADJ
gujaf-334	391	21	,	,	PUNCT
gujaf-334	391	22	skewness	skewness	NOUN
gujaf-334	391	23	and	and	CCONJ
gujaf-334	391	24	kurtosis	kurtosis	NOUN
gujaf-334	391	25	for	for	ADP
gujaf-334	391	26	each	each	PRON
gujaf-334	391	27	of	of	ADP
gujaf-334	391	28	the	the	DET
gujaf-334	391	29	variable	variable	NOUN
gujaf-334	391	30	.	.	PUNCT
gujaf-334	392	1	the	the	DET
gujaf-334	392	2	result	result	NOUN
gujaf-334	392	3	shows	show	VERB
gujaf-334	392	4	that	that	SCONJ
gujaf-334	392	5	market	market	NOUN
gujaf-334	392	6	price	price	NOUN
gujaf-334	392	7	per	per	ADP
gujaf-334	392	8	share	share	NOUN
gujaf-334	392	9	has	have	VERB
gujaf-334	392	10	a	a	DET
gujaf-334	392	11	mean	mean	NOUN
gujaf-334	392	12	of	of	ADP
gujaf-334	392	13	3.6	3.6	NUM
gujaf-334	392	14	within	within	ADP
gujaf-334	392	15	the	the	DET
gujaf-334	392	16	sample	sample	NOUN
gujaf-334	392	17	period	period	NOUN
gujaf-334	392	18	and	and	CCONJ
gujaf-334	392	19	a	a	DET
gujaf-334	392	20	standard	standard	ADJ
gujaf-334	392	21	deviation	deviation	NOUN
gujaf-334	392	22	of	of	ADP
gujaf-334	392	23	6.32	6.32	NUM
gujaf-334	392	24	indicating	indicate	VERB
gujaf-334	392	25	wide	wide	ADJ
gujaf-334	392	26	dispersion	dispersion	NOUN
gujaf-334	392	27	of	of	ADP
gujaf-334	392	28	data	datum	NOUN
gujaf-334	392	29	from	from	ADP
gujaf-334	392	30	the	the	DET
gujaf-334	392	31	mean	mean	NOUN
gujaf-334	392	32	.	.	PUNCT
gujaf-334	393	1	this	this	PRON
gujaf-334	393	2	means	mean	VERB
gujaf-334	393	3	that	that	SCONJ
gujaf-334	393	4	there	there	PRON
gujaf-334	393	5	is	be	VERB
gujaf-334	393	6	wide	wide	ADJ
gujaf-334	393	7	variation	variation	NOUN
gujaf-334	393	8	in	in	ADP
gujaf-334	393	9	the	the	DET
gujaf-334	393	10	market	market	NOUN
gujaf-334	393	11	prices	price	NOUN
gujaf-334	393	12	of	of	ADP
gujaf-334	393	13	listed	list	VERB
gujaf-334	393	14	financial	financial	ADJ
gujaf-334	393	15	services	service	NOUN
gujaf-334	393	16	firms	firm	NOUN
gujaf-334	393	17	in	in	ADP
gujaf-334	393	18	nigeria	nigeria	PROPN
gujaf-334	393	19	.	.	PUNCT
gujaf-334	394	1	the	the	DET
gujaf-334	394	2	minimum	minimum	NOUN
gujaf-334	394	3	is	be	AUX
gujaf-334	394	4	0.5	0.5	NUM
gujaf-334	394	5	and	and	CCONJ
gujaf-334	394	6	a	a	DET
gujaf-334	394	7	maximum	maximum	NOUN
gujaf-334	394	8	of	of	ADP
gujaf-334	394	9	29.4	29.4	NUM
gujaf-334	394	10	indicating	indicate	VERB
gujaf-334	394	11	that	that	SCONJ
gujaf-334	394	12	more	more	ADJ
gujaf-334	394	13	observations	observation	NOUN
gujaf-334	394	14	are	be	AUX
gujaf-334	394	15	far	far	ADV
gujaf-334	394	16	from	from	ADP
gujaf-334	394	17	the	the	DET
gujaf-334	394	18	mean	mean	NOUN
gujaf-334	394	19	on	on	ADP
gujaf-334	394	20	both	both	DET
gujaf-334	394	21	sides	side	NOUN
gujaf-334	394	22	.	.	PUNCT
gujaf-334	395	1	the	the	DET
gujaf-334	395	2	skewness	skewness	NOUN
gujaf-334	395	3	values	value	NOUN
gujaf-334	395	4	of	of	ADP
gujaf-334	395	5	2.6	2.6	NUM
gujaf-334	395	6	and	and	CCONJ
gujaf-334	395	7	kurtosis	kurtosis	NOUN
gujaf-334	395	8	of	of	ADP
gujaf-334	395	9	9.3	9.3	NUM
gujaf-334	395	10	suggest	suggest	VERB
gujaf-334	395	11	some	some	DET
gujaf-334	395	12	little	little	ADJ
gujaf-334	395	13	departure	departure	NOUN
gujaf-334	395	14	from	from	ADP
gujaf-334	395	15	symmetry	symmetry	NOUN
gujaf-334	395	16	for	for	ADP
gujaf-334	395	17	the	the	DET
gujaf-334	395	18	variable	variable	NOUN
gujaf-334	395	19	.	.	PUNCT
gujaf-334	396	1	fair	fair	ADJ
gujaf-334	396	2	value	value	NOUN
gujaf-334	396	3	level	level	NOUN
gujaf-334	396	4	1	1	NUM
gujaf-334	396	5	financial	financial	ADJ
gujaf-334	396	6	assets	asset	NOUN
gujaf-334	396	7	(	(	PUNCT
gujaf-334	396	8	fvfa1	fvfa1	NOUN
gujaf-334	396	9	)	)	PUNCT
gujaf-334	396	10	have	have	VERB
gujaf-334	396	11	a	a	DET
gujaf-334	396	12	mean	mean	NOUN
gujaf-334	396	13	of	of	ADP
gujaf-334	396	14	approximately	approximately	ADV
gujaf-334	396	15	356billion	356billion	PROPN
gujaf-334	396	16	naira	naira	NOUN
gujaf-334	396	17	with	with	ADP
gujaf-334	396	18	a	a	DET
gujaf-334	396	19	standard	standard	ADJ
gujaf-334	396	20	deviation	deviation	NOUN
gujaf-334	396	21	of	of	ADP
gujaf-334	396	22	274billion	274billion	PROPN
gujaf-334	396	23	naira	naira	NOUN
gujaf-334	396	24	indicating	indicate	VERB
gujaf-334	396	25	that	that	SCONJ
gujaf-334	396	26	there	there	PRON
gujaf-334	396	27	is	be	VERB
gujaf-334	396	28	wide	wide	ADJ
gujaf-334	396	29	variation	variation	NOUN
gujaf-334	396	30	in	in	ADP
gujaf-334	396	31	the	the	DET
gujaf-334	396	32	fair	fair	ADJ
gujaf-334	396	33	value	value	NOUN
gujaf-334	396	34	level	level	NOUN
gujaf-334	396	35	1	1	NUM
gujaf-334	396	36	financial	financial	ADJ
gujaf-334	396	37	asset	asset	NOUN
gujaf-334	396	38	across	across	ADP
gujaf-334	396	39	the	the	DET
gujaf-334	396	40	listed	list	VERB
gujaf-334	396	41	financial	financial	ADJ
gujaf-334	396	42	services	service	NOUN
gujaf-334	396	43	companies	company	NOUN
gujaf-334	396	44	in	in	ADP
gujaf-334	396	45	nigeria	nigeria	PROPN
gujaf-334	396	46	.	.	PUNCT
gujaf-334	397	1	the	the	DET
gujaf-334	397	2	minimum	minimum	NOUN
gujaf-334	397	3	and	and	CCONJ
gujaf-334	397	4	maximum	maximum	ADJ
gujaf-334	397	5	were	be	AUX
gujaf-334	397	6	approximately	approximately	ADV
gujaf-334	397	7	3.42billion	3.42billion	NUM
gujaf-334	397	8	naira	naira	NOUN
gujaf-334	397	9	and	and	CCONJ
gujaf-334	397	10	1.98	1.98	NUM
gujaf-334	397	11	trillion	trillion	NUM
gujaf-334	397	12	naira	naira	NOUN
gujaf-334	397	13	respectively	respectively	ADV
gujaf-334	397	14	.	.	PUNCT
gujaf-334	398	1	this	this	PRON
gujaf-334	398	2	implies	imply	VERB
gujaf-334	398	3	that	that	SCONJ
gujaf-334	398	4	significant	significant	ADJ
gujaf-334	398	5	part	part	NOUN
gujaf-334	398	6	of	of	ADP
gujaf-334	398	7	financial	financial	ADJ
gujaf-334	398	8	services	service	NOUN
gujaf-334	398	9	financial	financial	ADJ
gujaf-334	398	10	assets	asset	NOUN
gujaf-334	398	11	are	be	AUX
gujaf-334	398	12	measured	measure	VERB
gujaf-334	398	13	using	use	VERB
gujaf-334	398	14	level	level	NOUN
gujaf-334	398	15	one	one	NUM
gujaf-334	398	16	fair	fair	ADJ
gujaf-334	398	17	value	value	NOUN
gujaf-334	398	18	hierarchy	hierarchy	NOUN
gujaf-334	398	19	.	.	PUNCT
gujaf-334	399	1	the	the	DET
gujaf-334	399	2	skewness	skewness	NOUN
gujaf-334	399	3	values	value	NOUN
gujaf-334	399	4	of	of	ADP
gujaf-334	399	5	1.4	1.4	NUM
gujaf-334	399	6	and	and	CCONJ
gujaf-334	399	7	kurtosis	kurtosis	NOUN
gujaf-334	399	8	of	of	ADP
gujaf-334	399	9	6.7	6.7	NUM
gujaf-334	399	10	indicate	indicate	VERB
gujaf-334	399	11	little	little	ADJ
gujaf-334	399	12	departure	departure	NOUN
gujaf-334	399	13	from	from	ADP
gujaf-334	399	14	symmetry	symmetry	NOUN
gujaf-334	399	15	for	for	ADP
gujaf-334	399	16	the	the	DET
gujaf-334	399	17	variable	variable	NOUN
gujaf-334	399	18	.	.	PUNCT
gujaf-334	400	1	fair	fair	ADJ
gujaf-334	400	2	value	value	NOUN
gujaf-334	400	3	level	level	NOUN
gujaf-334	400	4	2	2	NUM
gujaf-334	400	5	financial	financial	ADJ
gujaf-334	400	6	assets	asset	NOUN
gujaf-334	400	7	has	have	VERB
gujaf-334	400	8	a	a	DET
gujaf-334	400	9	mean	mean	NOUN
gujaf-334	400	10	of	of	ADP
gujaf-334	400	11	about	about	ADV
gujaf-334	400	12	254	254	NUM
gujaf-334	400	13	billion	billion	NUM
gujaf-334	400	14	indicating	indicate	VERB
gujaf-334	400	15	that	that	SCONJ
gujaf-334	400	16	a	a	DET
gujaf-334	400	17	good	good	ADJ
gujaf-334	400	18	part	part	NOUN
gujaf-334	400	19	of	of	ADP
gujaf-334	400	20	financial	financial	ADJ
gujaf-334	400	21	services	service	NOUN
gujaf-334	400	22	financial	financial	ADJ
gujaf-334	400	23	assets	asset	NOUN
gujaf-334	400	24	are	be	AUX
gujaf-334	400	25	measured	measure	VERB
gujaf-334	400	26	at	at	ADP
gujaf-334	400	27	level	level	NOUN
gujaf-334	400	28	two	two	NUM
gujaf-334	400	29	hierarchy	hierarchy	NOUN
gujaf-334	400	30	.	.	PUNCT
gujaf-334	401	1	the	the	DET
gujaf-334	401	2	standard	standard	ADJ
gujaf-334	401	3	deviation	deviation	NOUN
gujaf-334	401	4	of	of	ADP
gujaf-334	401	5	approximately	approximately	ADV
gujaf-334	401	6	137billion	137billion	PROPN
gujaf-334	401	7	naira	naira	PROPN
gujaf-334	401	8	indicates	indicate	VERB
gujaf-334	401	9	that	that	SCONJ
gujaf-334	401	10	on	on	ADP
gujaf-334	401	11	the	the	DET
gujaf-334	401	12	average	average	NOUN
gujaf-334	401	13	,	,	PUNCT
gujaf-334	401	14	observations	observation	NOUN
gujaf-334	401	15	have	have	VERB
gujaf-334	401	16	a	a	DET
gujaf-334	401	17	relatively	relatively	ADV
gujaf-334	401	18	high	high	ADJ
gujaf-334	401	19	deviation	deviation	NOUN
gujaf-334	401	20	from	from	ADP
gujaf-334	401	21	the	the	DET
gujaf-334	401	22	mean	mean	NOUN
gujaf-334	401	23	.	.	PUNCT
gujaf-334	402	1	from	from	ADP
gujaf-334	402	2	the	the	DET
gujaf-334	402	3	result	result	NOUN
gujaf-334	402	4	the	the	DET
gujaf-334	402	5	minimum	minimum	ADJ
gujaf-334	402	6	fair	fair	ADJ
gujaf-334	402	7	value	value	NOUN
gujaf-334	402	8	level	level	NOUN
gujaf-334	402	9	two	two	NUM
gujaf-334	402	10	financial	financial	ADJ
gujaf-334	402	11	assets	asset	NOUN
gujaf-334	402	12	is	be	AUX
gujaf-334	402	13	approximately	approximately	ADV
gujaf-334	402	14	4.4billion	4.4billion	NUM
gujaf-334	402	15	naira	naira	NOUN
gujaf-334	402	16	while	while	SCONJ
gujaf-334	402	17	the	the	DET
gujaf-334	402	18	maximum	maximum	NOUN
gujaf-334	402	19	is	be	AUX
gujaf-334	402	20	564	564	NUM
gujaf-334	402	21	billion	billion	NUM
gujaf-334	402	22	.	.	PUNCT
gujaf-334	403	1	the	the	DET
gujaf-334	403	2	skewness	skewness	NOUN
gujaf-334	403	3	values	value	NOUN
gujaf-334	403	4	of	of	ADP
gujaf-334	403	5	0.32	0.32	NUM
gujaf-334	403	6	and	and	CCONJ
gujaf-334	403	7	kurtosis	kurtosis	NOUN
gujaf-334	403	8	of	of	ADP
gujaf-334	403	9	2.21	2.21	NUM
gujaf-334	403	10	suggest	suggest	VERB
gujaf-334	403	11	no	no	DET
gujaf-334	403	12	significant	significant	ADJ
gujaf-334	403	13	departure	departure	NOUN
gujaf-334	403	14	from	from	ADP
gujaf-334	403	15	symmetry	symmetry	NOUN
gujaf-334	403	16	;	;	PUNCT
gujaf-334	403	17	as	as	SCONJ
gujaf-334	403	18	such	such	DET
gujaf-334	403	19	the	the	DET
gujaf-334	403	20	data	datum	NOUN
gujaf-334	403	21	set	set	VERB
gujaf-334	403	22	on	on	ADP
gujaf-334	403	23	fair	fair	ADJ
gujaf-334	403	24	value	value	NOUN
gujaf-334	403	25	level	level	NOUN
gujaf-334	403	26	2	2	NUM
gujaf-334	403	27	financial	financial	ADJ
gujaf-334	403	28	assets	asset	NOUN
gujaf-334	403	29	appears	appear	VERB
gujaf-334	403	30	to	to	PART
gujaf-334	403	31	be	be	AUX
gujaf-334	403	32	relatively	relatively	ADV
gujaf-334	403	33	normal	normal	ADJ
gujaf-334	403	34	.	.	PUNCT
gujaf-334	404	1	the	the	DET
gujaf-334	404	2	mean	mean	ADJ
gujaf-334	404	3	value	value	NOUN
gujaf-334	404	4	of	of	ADP
gujaf-334	404	5	fair	fair	ADJ
gujaf-334	404	6	value	value	NOUN
gujaf-334	404	7	level	level	NOUN
gujaf-334	404	8	3	3	NUM
gujaf-334	404	9	financial	financial	ADJ
gujaf-334	404	10	assets	asset	NOUN
gujaf-334	404	11	is	be	AUX
gujaf-334	404	12	approximately	approximately	ADV
gujaf-334	404	13	233	233	NUM
gujaf-334	404	14	billion	billion	NUM
gujaf-334	404	15	naira	naira	NOUN
gujaf-334	404	16	with	with	ADP
gujaf-334	404	17	the	the	DET
gujaf-334	404	18	standard	standard	ADJ
gujaf-334	404	19	deviation	deviation	NOUN
gujaf-334	404	20	of	of	ADP
gujaf-334	404	21	about	about	ADV
gujaf-334	404	22	112	112	NUM
gujaf-334	404	23	billion	billion	NUM
gujaf-334	404	24	naira	naira	NOUN
gujaf-334	404	25	,	,	PUNCT
gujaf-334	404	26	this	this	PRON
gujaf-334	404	27	indicates	indicate	VERB
gujaf-334	404	28	that	that	SCONJ
gujaf-334	404	29	on	on	ADP
gujaf-334	404	30	the	the	DET
gujaf-334	404	31	average	average	NOUN
gujaf-334	404	32	,	,	PUNCT
gujaf-334	404	33	observations	observation	NOUN
gujaf-334	404	34	have	have	VERB
gujaf-334	404	35	a	a	DET
gujaf-334	404	36	relatively	relatively	ADV
gujaf-334	404	37	high	high	ADJ
gujaf-334	404	38	deviation	deviation	NOUN
gujaf-334	404	39	from	from	ADP
gujaf-334	404	40	the	the	DET
gujaf-334	404	41	mean	mean	NOUN
gujaf-334	404	42	.	.	PUNCT
gujaf-334	405	1	the	the	DET
gujaf-334	405	2	minimum	minimum	NOUN
gujaf-334	405	3	is	be	AUX
gujaf-334	405	4	409million	409million	PROPN
gujaf-334	405	5	naira	naira	NUM
gujaf-334	405	6	while	while	SCONJ
gujaf-334	405	7	the	the	DET
gujaf-334	405	8	gusau	gusau	ADJ
gujaf-334	405	9	journal	journal	NOUN
gujaf-334	405	10	of	of	ADP
gujaf-334	405	11	accounting	accounting	NOUN
gujaf-334	405	12	and	and	CCONJ
gujaf-334	405	13	finance	finance	NOUN
gujaf-334	405	14	,	,	PUNCT
gujaf-334	405	15	vol	vol	NOUN
gujaf-334	405	16	.	.	PROPN
gujaf-334	405	17	5	5	NUM
gujaf-334	405	18	,	,	PUNCT
gujaf-334	405	19	issue	issue	NOUN
gujaf-334	405	20	2	2	NUM
gujaf-334	405	21	,	,	PUNCT
gujaf-334	405	22	october	october	PROPN
gujaf-334	405	23	,	,	PUNCT
gujaf-334	405	24	2024	2024	NUM
gujaf-334	405	25	189	189	NUM
gujaf-334	405	26	maximum	maximum	NOUN
gujaf-334	405	27	is	be	AUX
gujaf-334	405	28	approximately	approximately	ADV
gujaf-334	405	29	706	706	NUM
gujaf-334	405	30	billion	billion	NUM
gujaf-334	405	31	.	.	PUNCT
gujaf-334	406	1	the	the	DET
gujaf-334	406	2	skewness	skewness	NOUN
gujaf-334	406	3	values	value	NOUN
gujaf-334	406	4	of	of	ADP
gujaf-334	406	5	0.58	0.58	NUM
gujaf-334	406	6	and	and	CCONJ
gujaf-334	406	7	kurtosis	kurtosis	NOUN
gujaf-334	406	8	of	of	ADP
gujaf-334	406	9	3.6	3.6	NUM
gujaf-334	406	10	indicates	indicate	VERB
gujaf-334	406	11	a	a	DET
gujaf-334	406	12	slight	slight	ADJ
gujaf-334	406	13	departure	departure	NOUN
gujaf-334	406	14	from	from	ADP
gujaf-334	406	15	symmetry	symmetry	NOUN
gujaf-334	406	16	for	for	ADP
gujaf-334	406	17	the	the	DET
gujaf-334	406	18	variable	variable	NOUN
gujaf-334	406	19	.	.	PUNCT
gujaf-334	407	1	fair	fair	ADJ
gujaf-334	407	2	value	value	NOUN
gujaf-334	407	3	level	level	NOUN
gujaf-334	407	4	1	1	NUM
gujaf-334	407	5	and	and	CCONJ
gujaf-334	407	6	2	2	NUM
gujaf-334	407	7	financial	financial	ADJ
gujaf-334	407	8	liabilities	liability	NOUN
gujaf-334	407	9	have	have	VERB
gujaf-334	407	10	a	a	DET
gujaf-334	407	11	mean	mean	ADJ
gujaf-334	407	12	value	value	NOUN
gujaf-334	407	13	of	of	ADP
gujaf-334	407	14	about	about	ADV
gujaf-334	407	15	272	272	NUM
gujaf-334	407	16	billion	billion	NUM
gujaf-334	407	17	naira	naira	NOUN
gujaf-334	407	18	indicating	indicate	VERB
gujaf-334	407	19	that	that	SCONJ
gujaf-334	407	20	on	on	ADP
gujaf-334	407	21	the	the	DET
gujaf-334	407	22	average	average	NOUN
gujaf-334	407	23	a	a	DET
gujaf-334	407	24	good	good	ADJ
gujaf-334	407	25	proportion	proportion	NOUN
gujaf-334	407	26	of	of	ADP
gujaf-334	407	27	financial	financial	ADJ
gujaf-334	407	28	services	service	NOUN
gujaf-334	407	29	’	'	PUNCT
gujaf-334	407	30	financial	financial	ADJ
gujaf-334	407	31	liabilities	liability	NOUN
gujaf-334	407	32	is	be	AUX
gujaf-334	407	33	measured	measure	VERB
gujaf-334	407	34	at	at	ADP
gujaf-334	407	35	fair	fair	ADJ
gujaf-334	407	36	value	value	NOUN
gujaf-334	407	37	level	level	NOUN
gujaf-334	407	38	1	1	NUM
gujaf-334	407	39	and	and	CCONJ
gujaf-334	407	40	2	2	NUM
gujaf-334	407	41	hierarchy	hierarchy	NOUN
gujaf-334	407	42	.	.	PUNCT
gujaf-334	408	1	the	the	DET
gujaf-334	408	2	standard	standard	ADJ
gujaf-334	408	3	deviation	deviation	NOUN
gujaf-334	408	4	of	of	ADP
gujaf-334	408	5	approximately	approximately	ADV
gujaf-334	408	6	171	171	NUM
gujaf-334	408	7	billion	billion	NUM
gujaf-334	408	8	naira	naira	NOUN
gujaf-334	408	9	indicates	indicate	VERB
gujaf-334	408	10	that	that	SCONJ
gujaf-334	408	11	on	on	ADP
gujaf-334	408	12	the	the	DET
gujaf-334	408	13	average	average	NOUN
gujaf-334	408	14	,	,	PUNCT
gujaf-334	408	15	observations	observation	NOUN
gujaf-334	408	16	have	have	VERB
gujaf-334	408	17	a	a	DET
gujaf-334	408	18	relatively	relatively	ADV
gujaf-334	408	19	high	high	ADJ
gujaf-334	408	20	deviation	deviation	NOUN
gujaf-334	408	21	from	from	ADP
gujaf-334	408	22	the	the	DET
gujaf-334	408	23	mean	mean	NOUN
gujaf-334	408	24	.	.	PUNCT
gujaf-334	409	1	from	from	ADP
gujaf-334	409	2	the	the	DET
gujaf-334	409	3	result	result	NOUN
gujaf-334	409	4	the	the	DET
gujaf-334	409	5	minimum	minimum	ADJ
gujaf-334	409	6	fair	fair	ADJ
gujaf-334	409	7	value	value	NOUN
gujaf-334	409	8	level	level	NOUN
gujaf-334	409	9	1	1	NUM
gujaf-334	409	10	and	and	CCONJ
gujaf-334	409	11	2	2	NUM
gujaf-334	409	12	financial	financial	ADJ
gujaf-334	409	13	liabilities	liability	NOUN
gujaf-334	409	14	is	be	AUX
gujaf-334	409	15	approximately	approximately	ADV
gujaf-334	409	16	540million	540million	PROPN
gujaf-334	409	17	naira	naira	NOUN
gujaf-334	409	18	while	while	SCONJ
gujaf-334	409	19	the	the	DET
gujaf-334	409	20	maximum	maximum	NOUN
gujaf-334	409	21	is	be	AUX
gujaf-334	409	22	890	890	NUM
gujaf-334	409	23	billion	billion	NUM
gujaf-334	409	24	.	.	PUNCT
gujaf-334	410	1	the	the	DET
gujaf-334	410	2	skewness	skewness	NOUN
gujaf-334	410	3	values	value	NOUN
gujaf-334	410	4	of	of	ADP
gujaf-334	410	5	1.03	1.03	NUM
gujaf-334	410	6	and	and	CCONJ
gujaf-334	410	7	kurtosis	kurtosis	NOUN
gujaf-334	410	8	of	of	ADP
gujaf-334	410	9	3.99	3.99	NUM
gujaf-334	410	10	indicate	indicate	VERB
gujaf-334	410	11	some	some	DET
gujaf-334	410	12	degree	degree	NOUN
gujaf-334	410	13	of	of	ADP
gujaf-334	410	14	departure	departure	NOUN
gujaf-334	410	15	from	from	ADP
gujaf-334	410	16	symmetry	symmetry	NOUN
gujaf-334	410	17	for	for	ADP
gujaf-334	410	18	the	the	DET
gujaf-334	410	19	variable	variable	NOUN
gujaf-334	410	20	.	.	PUNCT
gujaf-334	411	1	fair	fair	ADJ
gujaf-334	411	2	value	value	NOUN
gujaf-334	411	3	level	level	NOUN
gujaf-334	411	4	3	3	NUM
gujaf-334	411	5	financial	financial	ADJ
gujaf-334	411	6	liabilities	liability	NOUN
gujaf-334	411	7	have	have	VERB
gujaf-334	411	8	a	a	DET
gujaf-334	411	9	mean	mean	ADJ
gujaf-334	411	10	value	value	NOUN
gujaf-334	411	11	of	of	ADP
gujaf-334	411	12	390	390	NUM
gujaf-334	411	13	billion	billion	NUM
gujaf-334	411	14	and	and	CCONJ
gujaf-334	411	15	a	a	DET
gujaf-334	411	16	standard	standard	ADJ
gujaf-334	411	17	deviation	deviation	NOUN
gujaf-334	411	18	of	of	ADP
gujaf-334	411	19	about	about	ADV
gujaf-334	411	20	249	249	NUM
gujaf-334	411	21	billion	billion	NUM
gujaf-334	411	22	,	,	PUNCT
gujaf-334	411	23	indicating	indicate	VERB
gujaf-334	411	24	a	a	DET
gujaf-334	411	25	wide	wide	ADJ
gujaf-334	411	26	gap	gap	NOUN
gujaf-334	411	27	across	across	ADP
gujaf-334	411	28	sample	sample	NOUN
gujaf-334	411	29	firms	firm	NOUN
gujaf-334	411	30	regarding	regard	VERB
gujaf-334	411	31	level	level	NOUN
gujaf-334	411	32	three	three	NUM
gujaf-334	411	33	financial	financial	ADJ
gujaf-334	411	34	liabilities	liability	NOUN
gujaf-334	411	35	.	.	PUNCT
gujaf-334	412	1	the	the	DET
gujaf-334	412	2	minimum	minimum	ADJ
gujaf-334	412	3	value	value	NOUN
gujaf-334	412	4	of	of	ADP
gujaf-334	412	5	level	level	NOUN
gujaf-334	412	6	three	three	NUM
gujaf-334	412	7	fair	fair	ADJ
gujaf-334	412	8	value	value	NOUN
gujaf-334	412	9	liabilities	liability	NOUN
gujaf-334	412	10	is	be	AUX
gujaf-334	412	11	approximately	approximately	ADV
gujaf-334	412	12	2.7	2.7	NUM
gujaf-334	412	13	billion	billion	NUM
gujaf-334	412	14	while	while	SCONJ
gujaf-334	412	15	the	the	DET
gujaf-334	412	16	maximum	maximum	ADJ
gujaf-334	412	17	value	value	NOUN
gujaf-334	412	18	is	be	AUX
gujaf-334	412	19	about	about	ADV
gujaf-334	412	20	993	993	NUM
gujaf-334	412	21	billion	billion	NUM
gujaf-334	412	22	.	.	PUNCT
gujaf-334	413	1	the	the	DET
gujaf-334	413	2	skewness	skewness	NOUN
gujaf-334	413	3	values	value	NOUN
gujaf-334	413	4	of	of	ADP
gujaf-334	413	5	0.64	0.64	NUM
gujaf-334	413	6	and	and	CCONJ
gujaf-334	413	7	kurtosis	kurtosis	NOUN
gujaf-334	413	8	of	of	ADP
gujaf-334	413	9	2.45	2.45	NUM
gujaf-334	413	10	suggest	suggest	VERB
gujaf-334	413	11	no	no	DET
gujaf-334	413	12	significant	significant	ADJ
gujaf-334	413	13	departure	departure	NOUN
gujaf-334	413	14	from	from	ADP
gujaf-334	413	15	symmetry	symmetry	NOUN
gujaf-334	413	16	;	;	PUNCT
gujaf-334	413	17	as	as	SCONJ
gujaf-334	413	18	such	such	DET
gujaf-334	413	19	the	the	DET
gujaf-334	413	20	data	datum	NOUN
gujaf-334	413	21	set	set	VERB
gujaf-334	413	22	on	on	ADP
gujaf-334	413	23	fair	fair	ADJ
gujaf-334	413	24	value	value	NOUN
gujaf-334	413	25	level	level	NOUN
gujaf-334	413	26	3	3	NUM
gujaf-334	413	27	financial	financial	ADJ
gujaf-334	413	28	liabilities	liability	NOUN
gujaf-334	413	29	appears	appear	VERB
gujaf-334	413	30	to	to	PART
gujaf-334	413	31	be	be	AUX
gujaf-334	413	32	relatively	relatively	ADV
gujaf-334	413	33	normal	normal	ADJ
gujaf-334	413	34	.	.	PUNCT
gujaf-334	414	1	the	the	DET
gujaf-334	414	2	interaction	interaction	NOUN
gujaf-334	414	3	between	between	ADP
gujaf-334	414	4	fair	fair	ADJ
gujaf-334	414	5	value	value	NOUN
gujaf-334	414	6	level	level	NOUN
gujaf-334	414	7	1	1	NUM
gujaf-334	414	8	financial	financial	ADJ
gujaf-334	414	9	assets	asset	NOUN
gujaf-334	414	10	and	and	CCONJ
gujaf-334	414	11	audit	audit	NOUN
gujaf-334	414	12	quality	quality	NOUN
gujaf-334	414	13	(	(	PUNCT
gujaf-334	414	14	fvfa1*audq	fvfa1*audq	NUM
gujaf-334	414	15	)	)	PUNCT
gujaf-334	414	16	has	have	VERB
gujaf-334	414	17	a	a	DET
gujaf-334	414	18	mean	mean	ADJ
gujaf-334	414	19	value	value	NOUN
gujaf-334	414	20	of	of	ADP
gujaf-334	414	21	approximately	approximately	ADV
gujaf-334	414	22	260billion	260billion	PROPN
gujaf-334	414	23	,	,	PUNCT
gujaf-334	414	24	a	a	DET
gujaf-334	414	25	standard	standard	ADJ
gujaf-334	414	26	deviation	deviation	NOUN
gujaf-334	414	27	of	of	ADP
gujaf-334	414	28	266billion	266billion	PROPN
gujaf-334	414	29	and	and	CCONJ
gujaf-334	414	30	maximum	maximum	NOUN
gujaf-334	414	31	of	of	ADP
gujaf-334	414	32	984billion	984billion	PROPN
gujaf-334	414	33	.	.	PUNCT
gujaf-334	415	1	further	far	ADV
gujaf-334	415	2	,	,	PUNCT
gujaf-334	415	3	the	the	DET
gujaf-334	415	4	interaction	interaction	NOUN
gujaf-334	415	5	of	of	ADP
gujaf-334	415	6	fair	fair	ADJ
gujaf-334	415	7	value	value	NOUN
gujaf-334	415	8	level	level	NOUN
gujaf-334	415	9	2	2	NUM
gujaf-334	415	10	financial	financial	ADJ
gujaf-334	415	11	assets	asset	NOUN
gujaf-334	415	12	and	and	CCONJ
gujaf-334	415	13	audit	audit	NOUN
gujaf-334	415	14	quality	quality	NOUN
gujaf-334	415	15	(	(	PUNCT
gujaf-334	415	16	fvfa2*audq	fvfa2*audq	ADV
gujaf-334	415	17	)	)	PUNCT
gujaf-334	415	18	has	have	VERB
gujaf-334	415	19	an	an	DET
gujaf-334	415	20	average	average	NOUN
gujaf-334	415	21	of	of	ADP
gujaf-334	415	22	approximately	approximately	ADV
gujaf-334	415	23	192billion	192billion	PROPN
gujaf-334	415	24	,	,	PUNCT
gujaf-334	415	25	a	a	DET
gujaf-334	415	26	standard	standard	ADJ
gujaf-334	415	27	deviation	deviation	NOUN
gujaf-334	415	28	of	of	ADP
gujaf-334	415	29	163billion	163billion	PROPN
gujaf-334	415	30	and	and	CCONJ
gujaf-334	415	31	maximum	maximum	NOUN
gujaf-334	415	32	of	of	ADP
gujaf-334	415	33	563billion	563billion	PROPN
gujaf-334	415	34	.	.	PUNCT
gujaf-334	416	1	lastly	lastly	ADV
gujaf-334	416	2	,	,	PUNCT
gujaf-334	416	3	fair	fair	ADJ
gujaf-334	416	4	value	value	NOUN
gujaf-334	416	5	level	level	NOUN
gujaf-334	416	6	3	3	NUM
gujaf-334	416	7	financial	financial	ADJ
gujaf-334	416	8	assets	asset	NOUN
gujaf-334	416	9	when	when	SCONJ
gujaf-334	416	10	interacted	interact	VERB
gujaf-334	416	11	with	with	ADP
gujaf-334	416	12	audit	audit	NOUN
gujaf-334	416	13	quality	quality	NOUN
gujaf-334	416	14	(	(	PUNCT
gujaf-334	416	15	fvfa3*audq	fvfa3*audq	NOUN
gujaf-334	416	16	)	)	PUNCT
gujaf-334	416	17	produces	produce	VERB
gujaf-334	416	18	an	an	DET
gujaf-334	416	19	average	average	NOUN
gujaf-334	416	20	of	of	ADP
gujaf-334	416	21	171billion	171billion	PROPN
gujaf-334	416	22	,	,	PUNCT
gujaf-334	416	23	a	a	DET
gujaf-334	416	24	standard	standard	ADJ
gujaf-334	416	25	deviation	deviation	NOUN
gujaf-334	416	26	of	of	ADP
gujaf-334	416	27	approximately	approximately	ADV
gujaf-334	416	28	134billion	134billion	PROPN
gujaf-334	416	29	and	and	CCONJ
gujaf-334	416	30	maximum	maximum	NOUN
gujaf-334	416	31	of	of	ADP
gujaf-334	416	32	549billion	549billion	PROPN
gujaf-334	416	33	.	.	PUNCT
gujaf-334	417	1	all	all	DET
gujaf-334	417	2	interacted	interact	VERB
gujaf-334	417	3	variables	variable	NOUN
gujaf-334	417	4	have	have	VERB
gujaf-334	417	5	a	a	DET
gujaf-334	417	6	minimum	minimum	NOUN
gujaf-334	417	7	of	of	ADP
gujaf-334	417	8	0	0	NUM
gujaf-334	417	9	because	because	SCONJ
gujaf-334	417	10	of	of	ADP
gujaf-334	417	11	the	the	DET
gujaf-334	417	12	dichotomous	dichotomous	ADJ
gujaf-334	417	13	variable	variable	ADJ
gujaf-334	417	14	effect	effect	NOUN
gujaf-334	417	15	on	on	ADP
gujaf-334	417	16	the	the	DET
gujaf-334	417	17	data	datum	NOUN
gujaf-334	417	18	.	.	PUNCT
gujaf-334	418	1	the	the	DET
gujaf-334	418	2	closeness	closeness	NOUN
gujaf-334	418	3	of	of	ADP
gujaf-334	418	4	the	the	DET
gujaf-334	418	5	mean	mean	NOUN
gujaf-334	418	6	with	with	ADP
gujaf-334	418	7	their	their	PRON
gujaf-334	418	8	respective	respective	ADJ
gujaf-334	418	9	standard	standard	ADJ
gujaf-334	418	10	deviations	deviation	NOUN
gujaf-334	418	11	shows	show	VERB
gujaf-334	418	12	that	that	SCONJ
gujaf-334	418	13	there	there	PRON
gujaf-334	418	14	is	be	VERB
gujaf-334	418	15	less	less	ADJ
gujaf-334	418	16	dispersion	dispersion	NOUN
gujaf-334	418	17	of	of	ADP
gujaf-334	418	18	data	datum	NOUN
gujaf-334	418	19	regarding	regard	VERB
gujaf-334	418	20	the	the	DET
gujaf-334	418	21	interaction	interaction	NOUN
gujaf-334	418	22	variables	variable	NOUN
gujaf-334	418	23	.	.	PUNCT
gujaf-334	419	1	further	far	ADV
gujaf-334	419	2	,	,	PUNCT
gujaf-334	419	3	the	the	DET
gujaf-334	419	4	interaction	interaction	NOUN
gujaf-334	419	5	of	of	ADP
gujaf-334	419	6	fair	fair	ADJ
gujaf-334	419	7	value	value	NOUN
gujaf-334	419	8	level	level	NOUN
gujaf-334	419	9	1	1	NUM
gujaf-334	419	10	financial	financial	ADJ
gujaf-334	419	11	assets	asset	NOUN
gujaf-334	419	12	and	and	CCONJ
gujaf-334	419	13	audit	audit	NOUN
gujaf-334	419	14	quality	quality	NOUN
gujaf-334	419	15	(	(	PUNCT
gujaf-334	419	16	fvfa1*audq	fvfa1*audq	NUM
gujaf-334	419	17	)	)	PUNCT
gujaf-334	419	18	has	have	VERB
gujaf-334	419	19	skewness	skewness	NOUN
gujaf-334	419	20	values	value	NOUN
gujaf-334	419	21	of	of	ADP
gujaf-334	419	22	1.00	1.00	NUM
gujaf-334	419	23	and	and	CCONJ
gujaf-334	419	24	kurtosis	kurtosis	NOUN
gujaf-334	419	25	of	of	ADP
gujaf-334	419	26	2.97	2.97	NUM
gujaf-334	419	27	indicating	indicate	VERB
gujaf-334	419	28	a	a	DET
gujaf-334	419	29	slight	slight	ADJ
gujaf-334	419	30	departure	departure	NOUN
gujaf-334	419	31	from	from	ADP
gujaf-334	419	32	symmetry	symmetry	NOUN
gujaf-334	419	33	for	for	ADP
gujaf-334	419	34	the	the	DET
gujaf-334	419	35	variable	variable	NOUN
gujaf-334	419	36	.	.	PUNCT
gujaf-334	420	1	however	however	ADV
gujaf-334	420	2	,	,	PUNCT
gujaf-334	420	3	the	the	DET
gujaf-334	420	4	interaction	interaction	NOUN
gujaf-334	420	5	of	of	ADP
gujaf-334	420	6	fair	fair	ADJ
gujaf-334	420	7	value	value	NOUN
gujaf-334	420	8	level	level	NOUN
gujaf-334	420	9	2	2	NUM
gujaf-334	420	10	and	and	CCONJ
gujaf-334	420	11	level	level	NOUN
gujaf-334	420	12	3	3	NUM
gujaf-334	420	13	financial	financial	ADJ
gujaf-334	420	14	assets	asset	NOUN
gujaf-334	420	15	and	and	CCONJ
gujaf-334	420	16	audit	audit	NOUN
gujaf-334	420	17	quality	quality	NOUN
gujaf-334	420	18	have	have	VERB
gujaf-334	420	19	skewness	skewness	NOUN
gujaf-334	420	20	values	value	NOUN
gujaf-334	420	21	of	of	ADP
gujaf-334	420	22	0.41	0.41	NUM
gujaf-334	420	23	and	and	CCONJ
gujaf-334	420	24	0.19	0.19	NUM
gujaf-334	420	25	and	and	CCONJ
gujaf-334	420	26	kurtosis	kurtosis	VERB
gujaf-334	420	27	values	value	NOUN
gujaf-334	420	28	of	of	ADP
gujaf-334	420	29	2.07	2.07	NUM
gujaf-334	420	30	and	and	CCONJ
gujaf-334	420	31	2.14	2.14	NUM
gujaf-334	420	32	respectively	respectively	ADV
gujaf-334	420	33	.	.	PUNCT
gujaf-334	421	1	this	this	PRON
gujaf-334	421	2	suggests	suggest	VERB
gujaf-334	421	3	no	no	DET
gujaf-334	421	4	significant	significant	ADJ
gujaf-334	421	5	departure	departure	NOUN
gujaf-334	421	6	from	from	ADP
gujaf-334	421	7	symmetry	symmetry	NOUN
gujaf-334	421	8	;	;	PUNCT
gujaf-334	421	9	as	as	SCONJ
gujaf-334	421	10	such	such	DET
gujaf-334	421	11	the	the	DET
gujaf-334	421	12	data	datum	NOUN
gujaf-334	421	13	set	set	VERB
gujaf-334	421	14	on	on	ADP
gujaf-334	421	15	the	the	DET
gujaf-334	421	16	interaction	interaction	NOUN
gujaf-334	421	17	of	of	ADP
gujaf-334	421	18	fair	fair	ADJ
gujaf-334	421	19	value	value	NOUN
gujaf-334	421	20	level	level	NOUN
gujaf-334	421	21	2	2	NUM
gujaf-334	421	22	and	and	CCONJ
gujaf-334	421	23	level	level	NOUN
gujaf-334	421	24	3	3	NUM
gujaf-334	421	25	financial	financial	ADJ
gujaf-334	421	26	assets	asset	NOUN
gujaf-334	421	27	and	and	CCONJ
gujaf-334	421	28	audit	audit	NOUN
gujaf-334	421	29	quality	quality	NOUN
gujaf-334	421	30	appears	appear	VERB
gujaf-334	421	31	to	to	PART
gujaf-334	421	32	be	be	AUX
gujaf-334	421	33	relatively	relatively	ADV
gujaf-334	421	34	normal	normal	ADJ
gujaf-334	421	35	.	.	PUNCT
gujaf-334	422	1	the	the	DET
gujaf-334	422	2	mean	mean	ADJ
gujaf-334	422	3	value	value	NOUN
gujaf-334	422	4	of	of	ADP
gujaf-334	422	5	audit	audit	NOUN
gujaf-334	422	6	quality	quality	NOUN
gujaf-334	422	7	among	among	ADP
gujaf-334	422	8	the	the	DET
gujaf-334	422	9	sampled	sample	VERB
gujaf-334	422	10	firms	firm	NOUN
gujaf-334	422	11	stands	stand	VERB
gujaf-334	422	12	at	at	ADP
gujaf-334	422	13	approximately	approximately	ADV
gujaf-334	422	14	74.6	74.6	NUM
gujaf-334	422	15	%	%	NOUN
gujaf-334	422	16	.	.	PUNCT
gujaf-334	423	1	this	this	PRON
gujaf-334	423	2	implies	imply	VERB
gujaf-334	423	3	that	that	SCONJ
gujaf-334	423	4	about	about	ADV
gujaf-334	423	5	74	74	NUM
gujaf-334	423	6	%	%	NOUN
gujaf-334	423	7	of	of	ADP
gujaf-334	423	8	financial	financial	ADJ
gujaf-334	423	9	services	service	NOUN
gujaf-334	423	10	companies	company	NOUN
gujaf-334	423	11	in	in	ADP
gujaf-334	423	12	nigeria	nigeria	PROPN
gujaf-334	423	13	were	be	AUX
gujaf-334	423	14	audited	audit	VERB
gujaf-334	423	15	by	by	ADP
gujaf-334	423	16	big	big	ADJ
gujaf-334	423	17	4	4	NUM
gujaf-334	423	18	audit	audit	NOUN
gujaf-334	423	19	firms	firm	NOUN
gujaf-334	423	20	.	.	PUNCT
gujaf-334	424	1	the	the	DET
gujaf-334	424	2	minimum	minimum	NOUN
gujaf-334	424	3	is	be	AUX
gujaf-334	424	4	0	0	NUM
gujaf-334	424	5	and	and	CCONJ
gujaf-334	424	6	maximum	maximum	NOUN
gujaf-334	424	7	is	be	AUX
gujaf-334	424	8	1	1	NUM
gujaf-334	424	9	.	.	PUNCT
gujaf-334	425	1	the	the	DET
gujaf-334	425	2	skewness	skewness	NOUN
gujaf-334	425	3	values	value	NOUN
gujaf-334	425	4	of	of	ADP
gujaf-334	425	5	-1.13	-1.13	NOUN
gujaf-334	425	6	and	and	CCONJ
gujaf-334	425	7	kurtosis	kurtosis	NOUN
gujaf-334	425	8	of	of	ADP
gujaf-334	425	9	2.27	2.27	NUM
gujaf-334	425	10	indicate	indicate	VERB
gujaf-334	425	11	some	some	DET
gujaf-334	425	12	degree	degree	NOUN
gujaf-334	425	13	of	of	ADP
gujaf-334	425	14	departure	departure	NOUN
gujaf-334	425	15	from	from	ADP
gujaf-334	425	16	symmetry	symmetry	NOUN
gujaf-334	425	17	for	for	ADP
gujaf-334	425	18	the	the	DET
gujaf-334	425	19	variable	variable	NOUN
gujaf-334	425	20	.	.	PUNCT
gujaf-334	426	1	gusau	gusau	ADJ
gujaf-334	426	2	journal	journal	PROPN
gujaf-334	426	3	of	of	ADP
gujaf-334	426	4	accounting	accounting	NOUN
gujaf-334	426	5	and	and	CCONJ
gujaf-334	426	6	finance	finance	NOUN
gujaf-334	426	7	,	,	PUNCT
gujaf-334	426	8	vol	vol	NOUN
gujaf-334	426	9	.	.	PROPN
gujaf-334	426	10	5	5	NUM
gujaf-334	426	11	,	,	PUNCT
gujaf-334	426	12	issue	issue	NOUN
gujaf-334	426	13	2	2	NUM
gujaf-334	426	14	,	,	PUNCT
gujaf-334	426	15	october	october	PROPN
gujaf-334	426	16	,	,	PUNCT
gujaf-334	426	17	2024	2024	NUM
gujaf-334	426	18	190	190	NUM
gujaf-334	426	19	table	table	NOUN
gujaf-334	426	20	2	2	NUM
gujaf-334	426	21	:	:	PUNCT
gujaf-334	426	22	correlation	correlation	NOUN
gujaf-334	426	23	matrix	matrix	NOUN
gujaf-334	426	24	table	table	NOUN
gujaf-334	426	25	source	source	NOUN
gujaf-334	426	26	:	:	PUNCT
gujaf-334	426	27	author	author	NOUN
gujaf-334	426	28	,	,	PUNCT
gujaf-334	426	29	using	use	VERB
gujaf-334	426	30	stata	stata	NOUN
gujaf-334	426	31	13	13	NUM
gujaf-334	426	32	.	.	PUNCT
gujaf-334	427	1	the	the	DET
gujaf-334	427	2	results	result	NOUN
gujaf-334	427	3	from	from	ADP
gujaf-334	427	4	pearson	pearson	PROPN
gujaf-334	427	5	correlation	correlation	NOUN
gujaf-334	427	6	indicate	indicate	VERB
gujaf-334	427	7	a	a	DET
gujaf-334	427	8	positive	positive	ADJ
gujaf-334	427	9	association	association	NOUN
gujaf-334	427	10	between	between	ADP
gujaf-334	427	11	market	market	NOUN
gujaf-334	427	12	price	price	NOUN
gujaf-334	427	13	per	per	ADP
gujaf-334	427	14	share	share	NOUN
gujaf-334	427	15	and	and	CCONJ
gujaf-334	427	16	level	level	NOUN
gujaf-334	427	17	1	1	NUM
gujaf-334	427	18	,	,	PUNCT
gujaf-334	427	19	level	level	NOUN
gujaf-334	427	20	2	2	NUM
gujaf-334	427	21	and	and	CCONJ
gujaf-334	427	22	level	level	NOUN
gujaf-334	427	23	3	3	NUM
gujaf-334	427	24	fair	fair	ADJ
gujaf-334	427	25	value	value	NOUN
gujaf-334	427	26	financial	financial	ADJ
gujaf-334	427	27	assets	asset	NOUN
gujaf-334	427	28	and	and	CCONJ
gujaf-334	427	29	liabilities	liability	NOUN
gujaf-334	427	30	.	.	PUNCT
gujaf-334	428	1	this	this	PRON
gujaf-334	428	2	is	be	AUX
gujaf-334	428	3	in	in	ADP
gujaf-334	428	4	line	line	NOUN
gujaf-334	428	5	with	with	ADP
gujaf-334	428	6	the	the	DET
gujaf-334	428	7	argument	argument	NOUN
gujaf-334	428	8	that	that	SCONJ
gujaf-334	428	9	association	association	NOUN
gujaf-334	428	10	exist	exist	VERB
gujaf-334	428	11	between	between	ADP
gujaf-334	428	12	fair	fair	ADJ
gujaf-334	428	13	value	value	NOUN
gujaf-334	428	14	accounting	accounting	NOUN
gujaf-334	428	15	and	and	CCONJ
gujaf-334	428	16	market	market	NOUN
gujaf-334	428	17	price	price	NOUN
gujaf-334	428	18	per	per	ADP
gujaf-334	428	19	share	share	NOUN
gujaf-334	428	20	.	.	PUNCT
gujaf-334	429	1	specifically	specifically	ADV
gujaf-334	429	2	,	,	PUNCT
gujaf-334	429	3	table	table	NOUN
gujaf-334	429	4	4.2	4.2	NUM
gujaf-334	429	5	above	above	ADV
gujaf-334	429	6	reveals	reveal	VERB
gujaf-334	429	7	a	a	DET
gujaf-334	429	8	correlation	correlation	NOUN
gujaf-334	429	9	coefficient	coefficient	NOUN
gujaf-334	429	10	of	of	ADP
gujaf-334	429	11	0.38	0.38	NUM
gujaf-334	429	12	between	between	ADP
gujaf-334	429	13	market	market	NOUN
gujaf-334	429	14	price	price	NOUN
gujaf-334	429	15	per	per	ADP
gujaf-334	429	16	share	share	NOUN
gujaf-334	429	17	and	and	CCONJ
gujaf-334	429	18	level	level	VERB
gujaf-334	429	19	one	one	NUM
gujaf-334	429	20	fair	fair	ADJ
gujaf-334	429	21	value	value	NOUN
gujaf-334	429	22	financial	financial	ADJ
gujaf-334	429	23	assets	asset	NOUN
gujaf-334	429	24	.	.	PUNCT
gujaf-334	430	1	this	this	PRON
gujaf-334	430	2	implies	imply	VERB
gujaf-334	430	3	that	that	DET
gujaf-334	430	4	level	level	NOUN
gujaf-334	430	5	one	one	NUM
gujaf-334	430	6	fair	fair	ADJ
gujaf-334	430	7	value	value	NOUN
gujaf-334	430	8	financial	financial	ADJ
gujaf-334	430	9	assets	asset	NOUN
gujaf-334	430	10	is	be	AUX
gujaf-334	430	11	positively	positively	ADV
gujaf-334	430	12	related	relate	VERB
gujaf-334	430	13	to	to	ADP
gujaf-334	430	14	market	market	NOUN
gujaf-334	430	15	price	price	NOUN
gujaf-334	430	16	per	per	ADP
gujaf-334	430	17	share	share	NOUN
gujaf-334	430	18	of	of	ADP
gujaf-334	430	19	listed	list	VERB
gujaf-334	430	20	financial	financial	ADJ
gujaf-334	430	21	services	service	NOUN
gujaf-334	430	22	firms	firm	NOUN
gujaf-334	430	23	in	in	ADP
gujaf-334	430	24	nigeria	nigeria	PROPN
gujaf-334	430	25	.	.	PUNCT
gujaf-334	431	1	the	the	DET
gujaf-334	431	2	correlation	correlation	NOUN
gujaf-334	431	3	matrix	matrix	NOUN
gujaf-334	431	4	shows	show	VERB
gujaf-334	431	5	that	that	SCONJ
gujaf-334	431	6	the	the	DET
gujaf-334	431	7	relationship	relationship	NOUN
gujaf-334	431	8	between	between	ADP
gujaf-334	431	9	fair	fair	ADJ
gujaf-334	431	10	value	value	NOUN
gujaf-334	431	11	level	level	NOUN
gujaf-334	431	12	two	two	NUM
gujaf-334	431	13	financial	financial	ADJ
gujaf-334	431	14	assets	asset	NOUN
gujaf-334	431	15	and	and	CCONJ
gujaf-334	431	16	market	market	NOUN
gujaf-334	431	17	price	price	NOUN
gujaf-334	431	18	per	per	ADP
gujaf-334	431	19	share	share	NOUN
gujaf-334	431	20	is	be	AUX
gujaf-334	431	21	0.64	0.64	NUM
gujaf-334	431	22	.	.	PUNCT
gujaf-334	432	1	this	this	PRON
gujaf-334	432	2	shows	show	VERB
gujaf-334	432	3	that	that	SCONJ
gujaf-334	432	4	there	there	PRON
gujaf-334	432	5	is	be	VERB
gujaf-334	432	6	a	a	DET
gujaf-334	432	7	positive	positive	ADJ
gujaf-334	432	8	relationship	relationship	NOUN
gujaf-334	432	9	between	between	ADP
gujaf-334	432	10	level	level	NOUN
gujaf-334	432	11	two	two	NUM
gujaf-334	432	12	fair	fair	ADJ
gujaf-334	432	13	value	value	NOUN
gujaf-334	432	14	financial	financial	ADJ
gujaf-334	432	15	assets	asset	NOUN
gujaf-334	432	16	and	and	CCONJ
gujaf-334	432	17	market	market	NOUN
gujaf-334	432	18	price	price	NOUN
gujaf-334	432	19	of	of	ADP
gujaf-334	432	20	listed	list	VERB
gujaf-334	432	21	financial	financial	ADJ
gujaf-334	432	22	services	service	NOUN
gujaf-334	432	23	firms	firm	NOUN
gujaf-334	432	24	in	in	ADP
gujaf-334	432	25	nigeria	nigeria	PROPN
gujaf-334	432	26	.	.	PUNCT
gujaf-334	433	1	this	this	PRON
gujaf-334	433	2	is	be	AUX
gujaf-334	433	3	in	in	ADP
gujaf-334	433	4	line	line	NOUN
gujaf-334	433	5	with	with	ADP
gujaf-334	433	6	the	the	DET
gujaf-334	433	7	expectation	expectation	NOUN
gujaf-334	433	8	of	of	ADP
gujaf-334	433	9	iasb	iasb	NOUN
gujaf-334	433	10	that	that	SCONJ
gujaf-334	433	11	fair	fair	ADJ
gujaf-334	433	12	value	value	NOUN
gujaf-334	433	13	accounting	account	VERB
gujaf-334	433	14	particularly	particularly	ADV
gujaf-334	433	15	the	the	DET
gujaf-334	433	16	new	new	ADJ
gujaf-334	433	17	measurements	measurement	NOUN
gujaf-334	433	18	criteria	criterion	NOUN
gujaf-334	433	19	will	will	AUX
gujaf-334	433	20	enhance	enhance	VERB
gujaf-334	433	21	investor	investor	NOUN
gujaf-334	433	22	’s	’s	PART
gujaf-334	433	23	confidence	confidence	NOUN
gujaf-334	433	24	as	as	SCONJ
gujaf-334	433	25	it	it	PRON
gujaf-334	433	26	provides	provide	VERB
gujaf-334	433	27	decision	decision	NOUN
gujaf-334	433	28	useful	useful	ADJ
gujaf-334	433	29	information	information	NOUN
gujaf-334	433	30	to	to	ADP
gujaf-334	433	31	users	user	NOUN
gujaf-334	433	32	of	of	ADP
gujaf-334	433	33	financial	financial	ADJ
gujaf-334	433	34	statement	statement	NOUN
gujaf-334	433	35	.	.	PUNCT
gujaf-334	434	1	level	level	NOUN
gujaf-334	434	2	three	three	NUM
gujaf-334	434	3	fair	fair	ADJ
gujaf-334	434	4	value	value	NOUN
gujaf-334	434	5	financial	financial	ADJ
gujaf-334	434	6	assets	asset	NOUN
gujaf-334	434	7	were	be	AUX
gujaf-334	434	8	also	also	ADV
gujaf-334	434	9	found	find	VERB
gujaf-334	434	10	to	to	PART
gujaf-334	434	11	be	be	AUX
gujaf-334	434	12	positively	positively	ADV
gujaf-334	434	13	correlated	correlate	VERB
gujaf-334	434	14	with	with	ADP
gujaf-334	434	15	market	market	NOUN
gujaf-334	434	16	price	price	NOUN
gujaf-334	434	17	per	per	ADP
gujaf-334	434	18	share	share	NOUN
gujaf-334	434	19	to	to	ADP
gujaf-334	434	20	the	the	DET
gujaf-334	434	21	tune	tune	NOUN
gujaf-334	434	22	of	of	ADP
gujaf-334	434	23	0.27	0.27	NUM
gujaf-334	434	24	.	.	PUNCT
gujaf-334	435	1	further	far	ADV
gujaf-334	435	2	,	,	PUNCT
gujaf-334	435	3	correlation	correlation	NOUN
gujaf-334	435	4	matrix	matrix	NOUN
gujaf-334	435	5	also	also	ADV
gujaf-334	435	6	reveals	reveal	VERB
gujaf-334	435	7	that	that	SCONJ
gujaf-334	435	8	fair	fair	ADJ
gujaf-334	435	9	value	value	NOUN
gujaf-334	435	10	financial	financial	ADJ
gujaf-334	435	11	liabilities	liability	NOUN
gujaf-334	435	12	level1&2	level1&2	X
gujaf-334	435	13	and	and	CCONJ
gujaf-334	435	14	level	level	NOUN
gujaf-334	435	15	3	3	NUM
gujaf-334	435	16	are	be	AUX
gujaf-334	435	17	positively	positively	ADV
gujaf-334	435	18	correlated	correlate	VERB
gujaf-334	435	19	with	with	ADP
gujaf-334	435	20	market	market	NOUN
gujaf-334	435	21	price	price	NOUN
gujaf-334	435	22	per	per	ADP
gujaf-334	435	23	share	share	NOUN
gujaf-334	435	24	with	with	ADP
gujaf-334	435	25	coefficient	coefficient	NOUN
gujaf-334	435	26	of	of	ADP
gujaf-334	435	27	0.41	0.41	NUM
gujaf-334	435	28	and	and	CCONJ
gujaf-334	435	29	0.22	0.22	NUM
gujaf-334	435	30	respectively	respectively	ADV
gujaf-334	435	31	.	.	PUNCT
gujaf-334	436	1	the	the	DET
gujaf-334	436	2	relationships	relationship	NOUN
gujaf-334	436	3	amongst	amongst	ADP
gujaf-334	436	4	independent	independent	ADJ
gujaf-334	436	5	variables	variable	NOUN
gujaf-334	436	6	were	be	AUX
gujaf-334	436	7	found	find	VERB
gujaf-334	436	8	to	to	PART
gujaf-334	436	9	be	be	AUX
gujaf-334	436	10	very	very	ADV
gujaf-334	436	11	weak	weak	ADJ
gujaf-334	436	12	as	as	SCONJ
gujaf-334	436	13	expected	expect	VERB
gujaf-334	436	14	which	which	PRON
gujaf-334	436	15	may	may	AUX
gujaf-334	436	16	not	not	PART
gujaf-334	436	17	pose	pose	VERB
gujaf-334	436	18	any	any	DET
gujaf-334	436	19	multicollinearity	multicollinearity	NOUN
gujaf-334	436	20	problem	problem	NOUN
gujaf-334	436	21	.	.	PUNCT
gujaf-334	437	1	gujarati	gujarati	PROPN
gujaf-334	437	2	(	(	PUNCT
gujaf-334	437	3	2004	2004	NUM
gujaf-334	437	4	)	)	PUNCT
gujaf-334	437	5	declares	declare	VERB
gujaf-334	437	6	that	that	SCONJ
gujaf-334	437	7	correlation	correlation	NOUN
gujaf-334	437	8	above	above	ADP
gujaf-334	437	9	0.8	0.8	NUM
gujaf-334	437	10	mps	mps	PROPN
gujaf-334	437	11	fvfa1	fvfa1	PROPN
gujaf-334	437	12	fvfa2	fvfa2	PROPN
gujaf-334	437	13	fvfa3	fvfa3	PROPN
gujaf-334	438	1	fvfl1&2	fvfl1&2	VERB
gujaf-334	438	2	fvfl3	fvfl3	NOUN
gujaf-334	438	3	fvfa11*a	fvfa11*a	VERB
gujaf-334	438	4	udq	udq	ADP
gujaf-334	438	5	fvfa2*a	fvfa2*a	X
gujaf-334	438	6	udq	udq	ADJ
gujaf-334	438	7	fvfa3*a	fvfa3*a	VERB
gujaf-334	438	8	udq	udq	VERB
gujaf-334	438	9	nfvf	nfvf	CCONJ
gujaf-334	438	10	a	a	DET
gujaf-334	438	11	nfvf	nfvf	NOUN
gujaf-334	438	12	l	l	NOUN
gujaf-334	438	13	eps	eps	X
gujaf-334	438	14	mps	mps	PROPN
gujaf-334	438	15	1	1	NUM
gujaf-334	438	16	fvfa1	fvfa1	NOUN
gujaf-334	438	17	0.38	0.38	NUM
gujaf-334	438	18	1	1	NUM
gujaf-334	438	19	fvfa2	fvfa2	NOUN
gujaf-334	438	20	0.64	0.64	NUM
gujaf-334	438	21	0.43	0.43	NUM
gujaf-334	438	22	1	1	NUM
gujaf-334	438	23	fvfa3	fvfa3	NOUN
gujaf-334	438	24	0.27	0.27	NUM
gujaf-334	438	25	0.25	0.25	NUM
gujaf-334	438	26	0.27	0.27	NUM
gujaf-334	438	27	1	1	NUM
gujaf-334	438	28	fvfl1&2	fvfl1&2	CCONJ
gujaf-334	438	29	0.41	0.41	NUM
gujaf-334	438	30	0.26	0.26	NUM
gujaf-334	438	31	0.31	0.31	NUM
gujaf-334	438	32	0.42	0.42	NUM
gujaf-334	438	33	1	1	NUM
gujaf-334	438	34	fvfl3	fvfl3	NOUN
gujaf-334	438	35	0.22	0.22	NUM
gujaf-334	438	36	0.37	0.37	NUM
gujaf-334	438	37	0.13	0.13	NUM
gujaf-334	438	38	0.33	0.33	NUM
gujaf-334	438	39	0.52	0.52	NUM
gujaf-334	438	40	1	1	NUM
gujaf-334	438	41	fvfa1	fvfa1	NOUN
gujaf-334	438	42	*	*	NOUN
gujaf-334	438	43	audq	audq	PROPN
gujaf-334	438	44	0.45	0.45	NUM
gujaf-334	438	45	0.27	0.27	NUM
gujaf-334	438	46	0.34	0.34	NUM
gujaf-334	438	47	0.46	0.46	NUM
gujaf-334	438	48	0.92	0.92	NUM
gujaf-334	438	49	0.56	0.56	NUM
gujaf-334	438	50	1	1	NUM
gujaf-334	438	51	fvfa2	fvfa2	NOUN
gujaf-334	438	52	*	*	PUNCT
gujaf-334	438	53	audq	audq	NOUN
gujaf-334	439	1	0.41	0.41	NUM
gujaf-334	439	2	0.25	0.25	NUM
gujaf-334	439	3	0.29	0.29	NUM
gujaf-334	439	4	0.45	0.45	NUM
gujaf-334	439	5	0.47	0.47	NUM
gujaf-334	439	6	0.54	0.54	NUM
gujaf-334	439	7	0.39	0.39	NUM
gujaf-334	439	8	1	1	NUM
gujaf-334	439	9	fvfa3	fvfa3	NOUN
gujaf-334	439	10	*	*	PUNCT
gujaf-334	439	11	audq	audq	PROPN
gujaf-334	439	12	0.47	0.47	NUM
gujaf-334	439	13	0.35	0.35	NUM
gujaf-334	439	14	0.49	0.49	NUM
gujaf-334	439	15	0.23	0.23	NUM
gujaf-334	439	16	0.36	0.36	NUM
gujaf-334	439	17	0.44	0.44	NUM
gujaf-334	439	18	0.43	0.43	NUM
gujaf-334	439	19	0.34	0.34	NUM
gujaf-334	439	20	1	1	NUM
gujaf-334	439	21	nfvfa	nfvfa	NOUN
gujaf-334	439	22	0.09	0.09	NUM
gujaf-334	439	23	0.36	0.36	NUM
gujaf-334	439	24	0.32	0.32	NUM
gujaf-334	439	25	0.17	0.17	NUM
gujaf-334	439	26	0.19	0.19	NUM
gujaf-334	439	27	0.15	0.15	NUM
gujaf-334	439	28	0.16	0.16	NUM
gujaf-334	439	29	0.20	0.20	NUM
gujaf-334	439	30	0.14	0.14	NUM
gujaf-334	439	31	1	1	NUM
gujaf-334	439	32	nfvfl	nfvfl	NOUN
gujaf-334	439	33	0.22	0.22	NUM
gujaf-334	439	34	0.46	0.46	NUM
gujaf-334	439	35	0.54	0.54	NUM
gujaf-334	439	36	0.23	0.23	NUM
gujaf-334	439	37	0.21	0.21	NUM
gujaf-334	439	38	0.26	0.26	NUM
gujaf-334	439	39	0.23	0.23	NUM
gujaf-334	439	40	0.26	0.26	NUM
gujaf-334	439	41	0.38	0.38	NUM
gujaf-334	439	42	0.37	0.37	NUM
gujaf-334	439	43	1	1	NUM
gujaf-334	439	44	eps	eps	PROPN
gujaf-334	439	45	0.09	0.09	NUM
gujaf-334	439	46	0.11	0.11	NUM
gujaf-334	439	47	-0.05	-0.05	NUM
gujaf-334	439	48	0.11	0.11	NUM
gujaf-334	439	49	0.15	0.15	NUM
gujaf-334	439	50	0.07	0.07	NUM
gujaf-334	439	51	0.11	0.11	NUM
gujaf-334	439	52	0.19	0.19	NUM
gujaf-334	439	53	-0.02	-0.02	NUM
gujaf-334	439	54	0.02	0.02	NUM
gujaf-334	439	55	0.03	0.03	NUM
gujaf-334	439	56	1	1	NUM
gujaf-334	439	57	audq	audq	NOUN
gujaf-334	439	58	0.26	0.26	NUM
gujaf-334	439	59	0.22	0.22	NUM
gujaf-334	439	60	0.036	0.036	NUM
gujaf-334	439	61	0.17	0.17	NUM
gujaf-334	439	62	0.10	0.10	NUM
gujaf-334	439	63	0.14	0.14	NUM
gujaf-334	439	64	0.24	0.24	NUM
gujaf-334	439	65	0.09	0.09	NUM
gujaf-334	439	66	0.29	0.29	NUM
gujaf-334	439	67	0.11	0.11	NUM
gujaf-334	439	68	0.21	0.21	NUM
gujaf-334	439	69	-0.07	-0.07	NUM
gujaf-334	439	70	gusau	gusau	PROPN
gujaf-334	439	71	journal	journal	NOUN
gujaf-334	439	72	of	of	ADP
gujaf-334	439	73	accounting	accounting	NOUN
gujaf-334	439	74	and	and	CCONJ
gujaf-334	439	75	finance	finance	NOUN
gujaf-334	439	76	,	,	PUNCT
gujaf-334	439	77	vol	vol	NOUN
gujaf-334	439	78	.	.	PROPN
gujaf-334	439	79	5	5	NUM
gujaf-334	439	80	,	,	PUNCT
gujaf-334	439	81	issue	issue	NOUN
gujaf-334	439	82	2	2	NUM
gujaf-334	439	83	,	,	PUNCT
gujaf-334	439	84	october	october	PROPN
gujaf-334	439	85	,	,	PUNCT
gujaf-334	439	86	2024	2024	NUM
gujaf-334	439	87	191	191	NUM
gujaf-334	439	88	between	between	ADP
gujaf-334	439	89	variables	variable	NOUN
gujaf-334	439	90	is	be	AUX
gujaf-334	439	91	a	a	DET
gujaf-334	439	92	concern	concern	NOUN
gujaf-334	439	93	as	as	SCONJ
gujaf-334	439	94	it	it	PRON
gujaf-334	439	95	indicates	indicate	VERB
gujaf-334	439	96	excessive	excessive	ADJ
gujaf-334	439	97	correlation	correlation	NOUN
gujaf-334	439	98	.	.	PUNCT
gujaf-334	440	1	high	high	ADJ
gujaf-334	440	2	correlation	correlation	NOUN
gujaf-334	440	3	among	among	ADP
gujaf-334	440	4	pairs	pair	NOUN
gujaf-334	440	5	of	of	ADP
gujaf-334	440	6	independent	independent	ADJ
gujaf-334	440	7	variables	variable	NOUN
gujaf-334	440	8	leads	lead	VERB
gujaf-334	440	9	to	to	ADP
gujaf-334	440	10	high	high	ADJ
gujaf-334	440	11	standard	standard	ADJ
gujaf-334	440	12	errors	error	NOUN
gujaf-334	440	13	and	and	CCONJ
gujaf-334	440	14	hence	hence	ADV
gujaf-334	440	15	bias	bias	NOUN
gujaf-334	440	16	estimates	estimate	NOUN
gujaf-334	440	17	as	as	SCONJ
gujaf-334	440	18	the	the	DET
gujaf-334	440	19	effect	effect	NOUN
gujaf-334	440	20	of	of	ADP
gujaf-334	440	21	individual	individual	ADJ
gujaf-334	440	22	explanatory	explanatory	ADJ
gujaf-334	440	23	variable	variable	NOUN
gujaf-334	440	24	on	on	ADP
gujaf-334	440	25	the	the	DET
gujaf-334	440	26	dependent	dependent	ADJ
gujaf-334	440	27	variable	variable	NOUN
gujaf-334	440	28	can	can	AUX
gujaf-334	440	29	not	not	PART
gujaf-334	440	30	be	be	AUX
gujaf-334	440	31	efficiently	efficiently	ADV
gujaf-334	440	32	determined	determined	ADJ
gujaf-334	440	33	through	through	ADP
gujaf-334	440	34	the	the	DET
gujaf-334	440	35	multivariate	multivariate	NOUN
gujaf-334	440	36	regression	regression	NOUN
gujaf-334	440	37	analysis	analysis	NOUN
gujaf-334	440	38	.	.	PUNCT
gujaf-334	441	1	the	the	DET
gujaf-334	441	2	result	result	NOUN
gujaf-334	441	3	of	of	ADP
gujaf-334	441	4	multicollinearity	multicollinearity	NOUN
gujaf-334	441	5	test	test	NOUN
gujaf-334	441	6	using	use	VERB
gujaf-334	441	7	variance	variance	NOUN
gujaf-334	441	8	inflation	inflation	NOUN
gujaf-334	441	9	factor	factor	NOUN
gujaf-334	441	10	(	(	PUNCT
gujaf-334	441	11	vif	vif	PROPN
gujaf-334	441	12	)	)	PUNCT
gujaf-334	441	13	,	,	PUNCT
gujaf-334	441	14	which	which	PRON
gujaf-334	441	15	is	be	AUX
gujaf-334	441	16	an	an	DET
gujaf-334	441	17	advanced	advanced	ADJ
gujaf-334	441	18	test	test	NOUN
gujaf-334	441	19	of	of	ADP
gujaf-334	441	20	exact	exact	ADJ
gujaf-334	441	21	relationship	relationship	NOUN
gujaf-334	441	22	among	among	ADP
gujaf-334	441	23	explanatory	explanatory	ADJ
gujaf-334	441	24	variable	variable	NOUN
gujaf-334	441	25	is	be	AUX
gujaf-334	441	26	presented	present	VERB
gujaf-334	441	27	in	in	ADP
gujaf-334	441	28	the	the	DET
gujaf-334	441	29	subsequent	subsequent	ADJ
gujaf-334	441	30	section	section	NOUN
gujaf-334	441	31	.	.	PUNCT
gujaf-334	442	1	regression	regression	NOUN
gujaf-334	442	2	results	result	NOUN
gujaf-334	442	3	table	table	VERB
gujaf-334	442	4	3	3	NUM
gujaf-334	442	5	:	:	PUNCT
gujaf-334	442	6	summary	summary	NOUN
gujaf-334	442	7	of	of	ADP
gujaf-334	442	8	regression	regression	NOUN
gujaf-334	442	9	results	result	VERB
gujaf-334	442	10	variable	variable	ADJ
gujaf-334	442	11	coefficient	coefficient	NOUN
gujaf-334	442	12	std	std	PROPN
gujaf-334	442	13	.	.	PUNCT
gujaf-334	443	1	err	err	PROPN
gujaf-334	443	2	.	.	PUNCT
gujaf-334	444	1	t	t	NOUN
gujaf-334	444	2	-	-	PUNCT
gujaf-334	444	3	value	value	NOUN
gujaf-334	444	4	p	p	NOUN
gujaf-334	444	5	-	-	PUNCT
gujaf-334	444	6	value	value	NOUN
gujaf-334	444	7	fvfa1	fvfa1	NOUN
gujaf-334	444	8	5.86	5.86	NUM
gujaf-334	444	9	2.68	2.68	NUM
gujaf-334	444	10	2.19	2.19	NUM
gujaf-334	444	11	0.030	0.030	NUM
gujaf-334	444	12	*	*	PUNCT
gujaf-334	444	13	*	*	PUNCT
gujaf-334	444	14	*	*	PUNCT
gujaf-334	444	15	fvfa2	fvfa2	NOUN
gujaf-334	444	16	4.18	4.18	NUM
gujaf-334	444	17	0.57	0.57	NUM
gujaf-334	444	18	7.28	7.28	NUM
gujaf-334	444	19	0.000	0.000	NUM
gujaf-334	444	20	*	*	PUNCT
gujaf-334	444	21	*	*	PUNCT
gujaf-334	444	22	*	*	PUNCT
gujaf-334	444	23	fvfa3	fvfa3	NOUN
gujaf-334	444	24	0.81	0.81	NUM
gujaf-334	444	25	4.44	4.44	NUM
gujaf-334	444	26	0.18	0.18	NUM
gujaf-334	444	27	0.856	0.856	NUM
gujaf-334	444	28	fvfl1&2	fvfl1&2	ADP
gujaf-334	444	29	13.97	13.97	NUM
gujaf-334	444	30	5.64	5.64	NUM
gujaf-334	444	31	2.48	2.48	NUM
gujaf-334	444	32	0.014	0.014	NUM
gujaf-334	444	33	*	*	PUNCT
gujaf-334	444	34	*	*	PUNCT
gujaf-334	444	35	*	*	PUNCT
gujaf-334	444	36	fvfl3	fvfl3	NOUN
gujaf-334	444	37	4.28	4.28	NUM
gujaf-334	444	38	7.75	7.75	NUM
gujaf-334	444	39	0.55	0.55	NUM
gujaf-334	444	40	0.582	0.582	NUM
gujaf-334	444	41	nfvfa	nfvfa	PROPN
gujaf-334	444	42	-11.58	-11.58	PROPN
gujaf-334	444	43	3.82	3.82	NUM
gujaf-334	444	44	-3.03	-3.03	ADJ
gujaf-334	444	45	0.003	0.003	NUM
gujaf-334	444	46	*	*	PUNCT
gujaf-334	444	47	*	*	PUNCT
gujaf-334	444	48	*	*	PUNCT
gujaf-334	444	49	nfvfl	nfvfl	INTJ
gujaf-334	444	50	-7.17	-7.17	NOUN
gujaf-334	444	51	3.09	3.09	NUM
gujaf-334	444	52	-2.31	-2.31	NUM
gujaf-334	444	53	0.022	0.022	NUM
gujaf-334	444	54	*	*	PUNCT
gujaf-334	444	55	*	*	PUNCT
gujaf-334	444	56	*	*	PUNCT
gujaf-334	444	57	eps	eps	ADP
gujaf-334	444	58	0.08	0.08	NUM
gujaf-334	444	59	0.04	0.04	NUM
gujaf-334	444	60	1.85	1.85	NUM
gujaf-334	444	61	0.065	0.065	NUM
gujaf-334	444	62	*	*	PUNCT
gujaf-334	444	63	constant	constant	ADJ
gujaf-334	444	64	-29.7	-29.7	ADP
gujaf-334	444	65	3.98	3.98	NUM
gujaf-334	444	66	-7.46	-7.46	NUM
gujaf-334	444	67	0.000	0.000	NUM
gujaf-334	444	68	*	*	PUNCT
gujaf-334	444	69	*	*	PUNCT
gujaf-334	444	70	*	*	PUNCT
gujaf-334	444	71	r2	r2	PROPN
gujaf-334	444	72	0.53	0.53	NUM
gujaf-334	444	73	f	f	X
gujaf-334	444	74	-	-	PUNCT
gujaf-334	444	75	stat	stat	NOUN
gujaf-334	444	76	17.6	17.6	NUM
gujaf-334	444	77	f	f	NOUN
gujaf-334	444	78	-	-	PUNCT
gujaf-334	444	79	sig	sig	NOUN
gujaf-334	444	80	0.000	0.000	NUM
gujaf-334	444	81	10	10	NUM
gujaf-334	444	82	%	%	NOUN
gujaf-334	444	83	levels	level	NOUN
gujaf-334	444	84	of	of	ADP
gujaf-334	444	85	significance	significance	NOUN
gujaf-334	444	86	*	*	PUNCT
gujaf-334	444	87	5	5	NUM
gujaf-334	444	88	%	%	NOUN
gujaf-334	444	89	levels	level	NOUN
gujaf-334	444	90	of	of	ADP
gujaf-334	444	91	significance	significance	NOUN
gujaf-334	444	92	*	*	PUNCT
gujaf-334	445	1	*	*	PUNCT
gujaf-334	445	2	1	1	NUM
gujaf-334	445	3	%	%	NOUN
gujaf-334	445	4	level	level	NOUN
gujaf-334	445	5	of	of	ADP
gujaf-334	445	6	significant	significant	ADJ
gujaf-334	445	7	*	*	ADJ
gujaf-334	445	8	*	*	PUNCT
gujaf-334	445	9	*	*	PUNCT
gujaf-334	445	10	source	source	NOUN
gujaf-334	445	11	:	:	PUNCT
gujaf-334	445	12	author	author	NOUN
gujaf-334	445	13	:	:	PUNCT
gujaf-334	445	14	author	author	NOUN
gujaf-334	445	15	’s	’s	PART
gujaf-334	445	16	computation	computation	NOUN
gujaf-334	445	17	from	from	ADP
gujaf-334	445	18	the	the	DET
gujaf-334	445	19	result	result	NOUN
gujaf-334	445	20	in	in	ADP
gujaf-334	445	21	table	table	NOUN
gujaf-334	445	22	4.5.1	4.5.1	NUM
gujaf-334	445	23	above	above	ADV
gujaf-334	445	24	,	,	PUNCT
gujaf-334	445	25	the	the	DET
gujaf-334	445	26	overall	overall	ADJ
gujaf-334	445	27	value	value	NOUN
gujaf-334	445	28	relevance	relevance	NOUN
gujaf-334	445	29	of	of	ADP
gujaf-334	445	30	fair	fair	ADJ
gujaf-334	445	31	value	value	NOUN
gujaf-334	445	32	measurements	measurement	NOUN
gujaf-334	445	33	hierarchy	hierarchy	NOUN
gujaf-334	445	34	is	be	AUX
gujaf-334	445	35	presented	present	VERB
gujaf-334	445	36	using	use	VERB
gujaf-334	445	37	the	the	DET
gujaf-334	445	38	r	r	NOUN
gujaf-334	445	39	-	-	PUNCT
gujaf-334	445	40	square	square	NOUN
gujaf-334	445	41	and	and	CCONJ
gujaf-334	445	42	the	the	DET
gujaf-334	445	43	coefficients	coefficient	NOUN
gujaf-334	445	44	.	.	PUNCT
gujaf-334	446	1	overall	overall	ADV
gujaf-334	446	2	,	,	PUNCT
gujaf-334	446	3	the	the	DET
gujaf-334	446	4	results	result	NOUN
gujaf-334	446	5	reveal	reveal	VERB
gujaf-334	446	6	rsquare	rsquare	NOUN
gujaf-334	446	7	of	of	ADP
gujaf-334	446	8	0.53	0.53	NUM
gujaf-334	446	9	,	,	PUNCT
gujaf-334	446	10	implying	imply	VERB
gujaf-334	446	11	that	that	SCONJ
gujaf-334	446	12	the	the	DET
gujaf-334	446	13	explanatory	explanatory	ADJ
gujaf-334	446	14	power	power	NOUN
gujaf-334	446	15	of	of	ADP
gujaf-334	446	16	the	the	DET
gujaf-334	446	17	model	model	NOUN
gujaf-334	446	18	is	be	AUX
gujaf-334	446	19	53	53	NUM
gujaf-334	446	20	%	%	NOUN
gujaf-334	446	21	.	.	PUNCT
gujaf-334	447	1	this	this	PRON
gujaf-334	447	2	implies	imply	VERB
gujaf-334	447	3	that	that	SCONJ
gujaf-334	447	4	about	about	ADV
gujaf-334	447	5	53	53	NUM
gujaf-334	447	6	%	%	NOUN
gujaf-334	447	7	of	of	ADP
gujaf-334	447	8	the	the	DET
gujaf-334	447	9	total	total	ADJ
gujaf-334	447	10	variation	variation	NOUN
gujaf-334	447	11	in	in	ADP
gujaf-334	447	12	mpps	mpps	PROPN
gujaf-334	447	13	of	of	ADP
gujaf-334	447	14	listed	list	VERB
gujaf-334	447	15	financial	financial	ADJ
gujaf-334	447	16	services	service	NOUN
gujaf-334	447	17	firms	firm	NOUN
gujaf-334	447	18	in	in	ADP
gujaf-334	447	19	nigeria	nigeria	PROPN
gujaf-334	447	20	is	be	AUX
gujaf-334	447	21	jointly	jointly	ADV
gujaf-334	447	22	and	and	CCONJ
gujaf-334	447	23	strongly	strongly	ADV
gujaf-334	447	24	explained	explain	VERB
gujaf-334	447	25	by	by	ADP
gujaf-334	447	26	all	all	DET
gujaf-334	447	27	the	the	DET
gujaf-334	447	28	explanatory	explanatory	ADJ
gujaf-334	447	29	variables	variable	NOUN
gujaf-334	447	30	included	include	VERB
gujaf-334	447	31	in	in	ADP
gujaf-334	447	32	the	the	DET
gujaf-334	447	33	model	model	NOUN
gujaf-334	447	34	of	of	ADP
gujaf-334	447	35	the	the	DET
gujaf-334	447	36	study	study	NOUN
gujaf-334	447	37	.	.	PUNCT
gujaf-334	448	1	this	this	PRON
gujaf-334	448	2	is	be	AUX
gujaf-334	448	3	consistent	consistent	ADJ
gujaf-334	448	4	with	with	ADP
gujaf-334	448	5	prior	prior	ADJ
gujaf-334	448	6	studies	study	NOUN
gujaf-334	448	7	on	on	ADP
gujaf-334	448	8	value	value	NOUN
gujaf-334	448	9	relevance	relevance	NOUN
gujaf-334	448	10	of	of	ADP
gujaf-334	448	11	fair	fair	ADJ
gujaf-334	448	12	value	value	NOUN
gujaf-334	448	13	accounting	accounting	NOUN
gujaf-334	448	14	(	(	PUNCT
gujaf-334	448	15	song	song	NOUN
gujaf-334	448	16	et	et	PROPN
gujaf-334	448	17	al	al	PROPN
gujaf-334	448	18	.	.	PROPN
gujaf-334	448	19	,	,	PUNCT
gujaf-334	448	20	2010	2010	NUM
gujaf-334	448	21	;	;	PUNCT
gujaf-334	448	22	siekkinen	siekkinen	NOUN
gujaf-334	448	23	,	,	PUNCT
gujaf-334	448	24	2016	2016	NUM
gujaf-334	448	25	)	)	PUNCT
gujaf-334	448	26	.	.	PUNCT
gujaf-334	449	1	the	the	DET
gujaf-334	449	2	f	f	NOUN
gujaf-334	449	3	-	-	PUNCT
gujaf-334	449	4	statistic	statistic	NOUN
gujaf-334	449	5	is	be	AUX
gujaf-334	449	6	17.6	17.6	NUM
gujaf-334	449	7	which	which	PRON
gujaf-334	449	8	is	be	AUX
gujaf-334	449	9	significant	significant	ADJ
gujaf-334	449	10	at	at	ADP
gujaf-334	449	11	one	one	NUM
gujaf-334	449	12	percent	percent	NOUN
gujaf-334	449	13	.	.	PUNCT
gujaf-334	450	1	this	this	PRON
gujaf-334	450	2	suggests	suggest	VERB
gujaf-334	450	3	that	that	SCONJ
gujaf-334	450	4	the	the	DET
gujaf-334	450	5	model	model	NOUN
gujaf-334	450	6	of	of	ADP
gujaf-334	450	7	the	the	DET
gujaf-334	450	8	study	study	NOUN
gujaf-334	450	9	is	be	AUX
gujaf-334	450	10	fit	fit	ADJ
gujaf-334	450	11	in	in	ADP
gujaf-334	450	12	explaining	explain	VERB
gujaf-334	450	13	the	the	DET
gujaf-334	450	14	value	value	NOUN
gujaf-334	450	15	relevance	relevance	NOUN
gujaf-334	450	16	of	of	ADP
gujaf-334	450	17	fair	fair	ADJ
gujaf-334	450	18	value	value	NOUN
gujaf-334	450	19	measurement	measurement	NOUN
gujaf-334	450	20	hierarchy	hierarchy	NOUN
gujaf-334	450	21	of	of	ADP
gujaf-334	450	22	listed	list	VERB
gujaf-334	450	23	financial	financial	ADJ
gujaf-334	450	24	services	service	NOUN
gujaf-334	450	25	companies	company	NOUN
gujaf-334	450	26	in	in	ADP
gujaf-334	450	27	nigeria	nigeria	PROPN
gujaf-334	450	28	.	.	PUNCT
gujaf-334	451	1	the	the	DET
gujaf-334	451	2	results	result	NOUN
gujaf-334	451	3	from	from	ADP
gujaf-334	451	4	this	this	DET
gujaf-334	451	5	finding	finding	NOUN
gujaf-334	451	6	therefore	therefore	ADV
gujaf-334	451	7	provide	provide	VERB
gujaf-334	451	8	substantial	substantial	ADJ
gujaf-334	451	9	evidence	evidence	NOUN
gujaf-334	451	10	that	that	SCONJ
gujaf-334	451	11	fair	fair	ADJ
gujaf-334	451	12	value	value	NOUN
gujaf-334	451	13	measurements	measurement	NOUN
gujaf-334	451	14	hierarchy	hierarchy	VERB
gujaf-334	451	15	is	be	AUX
gujaf-334	451	16	value	value	NOUN
gujaf-334	451	17	relevant	relevant	ADJ
gujaf-334	451	18	.	.	PUNCT
gujaf-334	452	1	this	this	PRON
gujaf-334	452	2	suggests	suggest	VERB
gujaf-334	452	3	that	that	SCONJ
gujaf-334	452	4	investors	investor	NOUN
gujaf-334	452	5	place	place	VERB
gujaf-334	452	6	high	high	ADJ
gujaf-334	452	7	premium	premium	NOUN
gujaf-334	452	8	in	in	ADP
gujaf-334	452	9	fair	fair	ADJ
gujaf-334	452	10	valuation	valuation	NOUN
gujaf-334	452	11	in	in	ADP
gujaf-334	452	12	making	make	VERB
gujaf-334	452	13	business	business	NOUN
gujaf-334	452	14	and	and	CCONJ
gujaf-334	452	15	economic	economic	ADJ
gujaf-334	452	16	decisions	decision	NOUN
gujaf-334	452	17	.	.	PUNCT
gujaf-334	453	1	gusau	gusau	PROPN
gujaf-334	453	2	journal	journal	PROPN
gujaf-334	453	3	of	of	ADP
gujaf-334	453	4	accounting	accounting	NOUN
gujaf-334	453	5	and	and	CCONJ
gujaf-334	453	6	finance	finance	NOUN
gujaf-334	453	7	,	,	PUNCT
gujaf-334	453	8	vol	vol	NOUN
gujaf-334	453	9	.	.	PROPN
gujaf-334	453	10	5	5	NUM
gujaf-334	453	11	,	,	PUNCT
gujaf-334	453	12	issue	issue	NOUN
gujaf-334	453	13	2	2	NUM
gujaf-334	453	14	,	,	PUNCT
gujaf-334	453	15	october	october	PROPN
gujaf-334	453	16	,	,	PUNCT
gujaf-334	453	17	2024	2024	NUM
gujaf-334	453	18	192	192	NUM
gujaf-334	453	19	table	table	NOUN
gujaf-334	453	20	4	4	NUM
gujaf-334	453	21	:	:	PUNCT
gujaf-334	453	22	summary	summary	NOUN
gujaf-334	453	23	of	of	ADP
gujaf-334	453	24	regression	regression	NOUN
gujaf-334	453	25	results	result	NOUN
gujaf-334	453	26	(	(	PUNCT
gujaf-334	453	27	with	with	ADP
gujaf-334	453	28	moderating	moderate	VERB
gujaf-334	453	29	variables	variable	NOUN
gujaf-334	453	30	)	)	PUNCT
gujaf-334	453	31	variable	variable	ADJ
gujaf-334	453	32	coefficient	coefficient	NOUN
gujaf-334	453	33	std	std	PROPN
gujaf-334	453	34	.	.	PUNCT
gujaf-334	454	1	err	err	PROPN
gujaf-334	454	2	.	.	PUNCT
gujaf-334	455	1	t	t	NOUN
gujaf-334	455	2	-	-	PUNCT
gujaf-334	455	3	value	value	NOUN
gujaf-334	455	4	p	p	NOUN
gujaf-334	455	5	-	-	PUNCT
gujaf-334	455	6	value	value	NOUN
gujaf-334	455	7	fvfa1	fvfa1	NOUN
gujaf-334	455	8	6.94	6.94	NUM
gujaf-334	455	9	1.88	1.88	NUM
gujaf-334	455	10	2.79	2.79	NUM
gujaf-334	455	11	0.006	0.006	NUM
gujaf-334	455	12	*	*	PUNCT
gujaf-334	455	13	*	*	PUNCT
gujaf-334	455	14	*	*	PUNCT
gujaf-334	455	15	fvfa2	fvfa2	NOUN
gujaf-334	455	16	3.78	3.78	NUM
gujaf-334	455	17	0.37	0.37	NUM
gujaf-334	455	18	5.99	5.99	NUM
gujaf-334	455	19	0.000	0.000	NUM
gujaf-334	455	20	*	*	PUNCT
gujaf-334	455	21	*	*	PUNCT
gujaf-334	455	22	*	*	X
gujaf-334	455	23	fvfa3	fvfa3	X
gujaf-334	455	24	-1.48	-1.48	X
gujaf-334	456	1	2.82	2.82	NUM
gujaf-334	456	2	-0.33	-0.33	NUM
gujaf-334	456	3	0.744	0.744	NUM
gujaf-334	456	4	fvfl1&2	fvfl1&2	PROPN
gujaf-334	456	5	-52.68	-52.68	SYM
gujaf-334	456	6	16.51	16.51	NUM
gujaf-334	456	7	-3.18	-3.18	X
gujaf-334	456	8	0.002	0.002	NUM
gujaf-334	456	9	*	*	PUNCT
gujaf-334	456	10	*	*	PUNCT
gujaf-334	456	11	*	*	PUNCT
gujaf-334	456	12	fvfl3	fvfl3	NOUN
gujaf-334	456	13	-7.77	-7.77	NUM
gujaf-334	456	14	6.27	6.27	NUM
gujaf-334	456	15	-0.92	-0.92	NOUN
gujaf-334	456	16	0.358	0.358	NUM
gujaf-334	456	17	fvfa1*audq	fvfa1*audq	ADP
gujaf-334	456	18	16.54	16.54	NUM
gujaf-334	456	19	8.83	8.83	NUM
gujaf-334	456	20	3.43	3.43	NUM
gujaf-334	456	21	0.001	0.001	NUM
gujaf-334	456	22	*	*	PUNCT
gujaf-334	456	23	*	*	PUNCT
gujaf-334	456	24	*	*	X
gujaf-334	456	25	fvfa2*audq	fvfa2*audq	NOUN
gujaf-334	456	26	11.19	11.19	NUM
gujaf-334	456	27	2.99	2.99	NUM
gujaf-334	456	28	3.45	3.45	NUM
gujaf-334	456	29	0.001	0.001	NUM
gujaf-334	456	30	*	*	PUNCT
gujaf-334	456	31	*	*	PUNCT
gujaf-334	456	32	*	*	PUNCT
gujaf-334	456	33	fvfa3*audq	fvfa3*audq	PROPN
gujaf-334	456	34	9.77	9.77	NUM
gujaf-334	456	35	3.09	3.09	NUM
gujaf-334	456	36	1.82	1.82	NUM
gujaf-334	456	37	0.070	0.070	NUM
gujaf-334	456	38	*	*	PUNCT
gujaf-334	456	39	*	*	PUNCT
gujaf-334	456	40	*	*	PUNCT
gujaf-334	456	41	nfvfa	nfvfa	PROPN
gujaf-334	456	42	-10.02	-10.02	PROPN
gujaf-334	456	43	3.49	3.49	NUM
gujaf-334	456	44	-2.98	-2.98	VERB
gujaf-334	456	45	0.003	0.003	NUM
gujaf-334	456	46	*	*	PUNCT
gujaf-334	456	47	*	*	PUNCT
gujaf-334	456	48	*	*	PUNCT
gujaf-334	456	49	nfvfl	nfvfl	NOUN
gujaf-334	456	50	-9.39	-9.39	NUM
gujaf-334	456	51	1.86	1.86	NUM
gujaf-334	456	52	-2.96	-2.96	NOUN
gujaf-334	456	53	0.003	0.003	NUM
gujaf-334	456	54	*	*	PUNCT
gujaf-334	456	55	*	*	PUNCT
gujaf-334	456	56	*	*	PROPN
gujaf-334	456	57	eps	eps	PROPN
gujaf-334	456	58	0.63	0.63	NUM
gujaf-334	456	59	0.05	0.05	NUM
gujaf-334	456	60	1.62	1.62	NUM
gujaf-334	456	61	0.107	0.107	NUM
gujaf-334	456	62	constant	constant	ADJ
gujaf-334	456	63	-26.62	-26.62	ADP
gujaf-334	456	64	2.71	2.71	NUM
gujaf-334	456	65	-6.14	-6.14	NUM
gujaf-334	456	66	0.000	0.000	NUM
gujaf-334	456	67	*	*	PUNCT
gujaf-334	456	68	*	*	PUNCT
gujaf-334	456	69	*	*	PUNCT
gujaf-334	456	70	r2	r2	PROPN
gujaf-334	456	71	0.57	0.57	NUM
gujaf-334	456	72	f	f	X
gujaf-334	456	73	-	-	PUNCT
gujaf-334	456	74	stat	stat	NOUN
gujaf-334	456	75	49.32	49.32	NUM
gujaf-334	456	76	f	f	NOUN
gujaf-334	456	77	-	-	PUNCT
gujaf-334	456	78	sig	sig	PRON
gujaf-334	456	79	0.000	0.000	NOUN
gujaf-334	456	80	*	*	NOUN
gujaf-334	456	81	indicate	indicate	VERB
gujaf-334	456	82	significance	significance	NOUN
gujaf-334	456	83	at	at	ADP
gujaf-334	456	84	the	the	DET
gujaf-334	456	85	10	10	NUM
gujaf-334	456	86	%	%	NOUN
gujaf-334	456	87	levels	level	NOUN
gujaf-334	456	88	*	*	PUNCT
gujaf-334	456	89	*	*	NOUN
gujaf-334	456	90	indicate	indicate	VERB
gujaf-334	456	91	significance	significance	NOUN
gujaf-334	456	92	at	at	ADP
gujaf-334	456	93	the	the	DET
gujaf-334	456	94	5	5	NUM
gujaf-334	456	95	%	%	NOUN
gujaf-334	456	96	levels	level	NOUN
gujaf-334	456	97	*	*	PUNCT
gujaf-334	456	98	*	*	PUNCT
gujaf-334	456	99	*	*	PUNCT
gujaf-334	456	100	indicate	indicate	VERB
gujaf-334	456	101	significance	significance	NOUN
gujaf-334	456	102	at	at	ADP
gujaf-334	456	103	the	the	DET
gujaf-334	456	104	1	1	NUM
gujaf-334	456	105	%	%	NOUN
gujaf-334	456	106	levels	level	NOUN
gujaf-334	456	107	source	source	NOUN
gujaf-334	456	108	:	:	PUNCT
gujaf-334	456	109	author	author	NOUN
gujaf-334	456	110	:	:	PUNCT
gujaf-334	456	111	author	author	PROPN
gujaf-334	456	112	’s	’s	PART
gujaf-334	456	113	computation	computation	NOUN
gujaf-334	456	114	the	the	DET
gujaf-334	456	115	table	table	NOUN
gujaf-334	456	116	4	4	NUM
gujaf-334	456	117	above	above	ADP
gujaf-334	456	118	presents	present	VERB
gujaf-334	456	119	the	the	DET
gujaf-334	456	120	result	result	NOUN
gujaf-334	456	121	after	after	ADP
gujaf-334	456	122	introducing	introduce	VERB
gujaf-334	456	123	moderating	moderate	VERB
gujaf-334	456	124	variables	variable	NOUN
gujaf-334	456	125	to	to	ADP
gujaf-334	456	126	the	the	DET
gujaf-334	456	127	model	model	NOUN
gujaf-334	456	128	.	.	PUNCT
gujaf-334	457	1	this	this	PRON
gujaf-334	457	2	allows	allow	VERB
gujaf-334	457	3	us	we	PRON
gujaf-334	457	4	to	to	PART
gujaf-334	457	5	determine	determine	VERB
gujaf-334	457	6	whether	whether	SCONJ
gujaf-334	457	7	the	the	DET
gujaf-334	457	8	value	value	NOUN
gujaf-334	457	9	relevance	relevance	NOUN
gujaf-334	457	10	of	of	ADP
gujaf-334	457	11	fair	fair	ADJ
gujaf-334	457	12	value	value	NOUN
gujaf-334	457	13	financial	financial	ADJ
gujaf-334	457	14	assets	asset	NOUN
gujaf-334	457	15	is	be	AUX
gujaf-334	457	16	influenced	influence	VERB
gujaf-334	457	17	by	by	ADP
gujaf-334	457	18	external	external	ADJ
gujaf-334	457	19	audit	audit	NOUN
gujaf-334	457	20	quality	quality	NOUN
gujaf-334	457	21	.	.	PUNCT
gujaf-334	458	1	the	the	DET
gujaf-334	458	2	f	f	NOUN
gujaf-334	458	3	-	-	PUNCT
gujaf-334	458	4	statistic	statistic	ADJ
gujaf-334	458	5	value	value	NOUN
gujaf-334	458	6	of	of	ADP
gujaf-334	458	7	49.3	49.3	NUM
gujaf-334	458	8	which	which	PRON
gujaf-334	458	9	is	be	AUX
gujaf-334	458	10	significant	significant	ADJ
gujaf-334	458	11	at	at	ADP
gujaf-334	458	12	1	1	NUM
gujaf-334	458	13	%	%	NOUN
gujaf-334	458	14	level	level	NOUN
gujaf-334	458	15	indicates	indicate	VERB
gujaf-334	458	16	that	that	SCONJ
gujaf-334	458	17	the	the	DET
gujaf-334	458	18	model	model	NOUN
gujaf-334	458	19	is	be	AUX
gujaf-334	458	20	fit	fit	ADJ
gujaf-334	458	21	and	and	CCONJ
gujaf-334	458	22	has	have	VERB
gujaf-334	458	23	the	the	DET
gujaf-334	458	24	statistical	statistical	ADJ
gujaf-334	458	25	power	power	NOUN
gujaf-334	458	26	to	to	PART
gujaf-334	458	27	predict	predict	VERB
gujaf-334	458	28	the	the	DET
gujaf-334	458	29	relationship	relationship	NOUN
gujaf-334	458	30	between	between	ADP
gujaf-334	458	31	the	the	DET
gujaf-334	458	32	dependent	dependent	ADJ
gujaf-334	458	33	and	and	CCONJ
gujaf-334	458	34	independent	independent	ADJ
gujaf-334	458	35	variables	variable	NOUN
gujaf-334	458	36	.	.	PUNCT
gujaf-334	459	1	r2	r2	NOUN
gujaf-334	459	2	value	value	NOUN
gujaf-334	459	3	of	of	ADP
gujaf-334	459	4	57	57	NUM
gujaf-334	459	5	%	%	NOUN
gujaf-334	459	6	indicate	indicate	VERB
gujaf-334	459	7	that	that	SCONJ
gujaf-334	459	8	the	the	DET
gujaf-334	459	9	independent	independent	ADJ
gujaf-334	459	10	and	and	CCONJ
gujaf-334	459	11	moderating	moderating	NOUN
gujaf-334	459	12	variables	variable	NOUN
gujaf-334	459	13	in	in	ADP
gujaf-334	459	14	the	the	DET
gujaf-334	459	15	model	model	NOUN
gujaf-334	459	16	explain	explain	VERB
gujaf-334	459	17	the	the	DET
gujaf-334	459	18	systematic	systematic	ADJ
gujaf-334	459	19	variation	variation	NOUN
gujaf-334	459	20	in	in	ADP
gujaf-334	459	21	the	the	DET
gujaf-334	459	22	market	market	NOUN
gujaf-334	459	23	price	price	NOUN
gujaf-334	459	24	per	per	ADP
gujaf-334	459	25	share	share	NOUN
gujaf-334	459	26	of	of	ADP
gujaf-334	459	27	listed	list	VERB
gujaf-334	459	28	financial	financial	ADJ
gujaf-334	459	29	services	service	NOUN
gujaf-334	459	30	firms	firm	NOUN
gujaf-334	459	31	in	in	ADP
gujaf-334	459	32	nigeria	nigeria	PROPN
gujaf-334	459	33	.	.	PUNCT
gujaf-334	460	1	as	as	SCONJ
gujaf-334	460	2	expected	expect	VERB
gujaf-334	460	3	,	,	PUNCT
gujaf-334	460	4	the	the	DET
gujaf-334	460	5	inclusion	inclusion	NOUN
gujaf-334	460	6	of	of	ADP
gujaf-334	460	7	moderating	moderate	VERB
gujaf-334	460	8	variable	variable	NOUN
gujaf-334	460	9	has	have	AUX
gujaf-334	460	10	increased	increase	VERB
gujaf-334	460	11	the	the	DET
gujaf-334	460	12	explanatory	explanatory	ADJ
gujaf-334	460	13	power	power	NOUN
gujaf-334	460	14	of	of	ADP
gujaf-334	460	15	the	the	DET
gujaf-334	460	16	model	model	NOUN
gujaf-334	460	17	.	.	PUNCT
gujaf-334	461	1	these	these	DET
gujaf-334	461	2	results	result	NOUN
gujaf-334	461	3	provide	provide	VERB
gujaf-334	461	4	statistical	statistical	ADJ
gujaf-334	461	5	support	support	NOUN
gujaf-334	461	6	for	for	ADP
gujaf-334	461	7	the	the	DET
gujaf-334	461	8	hypotheses	hypothesis	NOUN
gujaf-334	461	9	of	of	ADP
gujaf-334	461	10	the	the	DET
gujaf-334	461	11	study	study	NOUN
gujaf-334	461	12	to	to	PART
gujaf-334	461	13	be	be	AUX
gujaf-334	461	14	tested	test	VERB
gujaf-334	461	15	based	base	VERB
gujaf-334	461	16	on	on	ADP
gujaf-334	461	17	the	the	DET
gujaf-334	461	18	output	output	NOUN
gujaf-334	461	19	of	of	ADP
gujaf-334	461	20	the	the	DET
gujaf-334	461	21	model	model	NOUN
gujaf-334	461	22	2	2	NUM
gujaf-334	461	23	.	.	PUNCT
gujaf-334	461	24	gusau	gusau	PROPN
gujaf-334	461	25	journal	journal	PROPN
gujaf-334	461	26	of	of	ADP
gujaf-334	461	27	accounting	accounting	NOUN
gujaf-334	461	28	and	and	CCONJ
gujaf-334	461	29	finance	finance	NOUN
gujaf-334	461	30	,	,	PUNCT
gujaf-334	461	31	vol	vol	NOUN
gujaf-334	461	32	.	.	PROPN
gujaf-334	461	33	5	5	NUM
gujaf-334	461	34	,	,	PUNCT
gujaf-334	461	35	issue	issue	NOUN
gujaf-334	461	36	2	2	NUM
gujaf-334	461	37	,	,	PUNCT
gujaf-334	461	38	october	october	PROPN
gujaf-334	461	39	,	,	PUNCT
gujaf-334	461	40	2024	2024	NUM
gujaf-334	461	41	193	193	NUM
gujaf-334	461	42	table	table	NOUN
gujaf-334	461	43	5	5	NUM
gujaf-334	461	44	:	:	PUNCT
gujaf-334	461	45	differences	difference	NOUN
gujaf-334	461	46	between	between	ADP
gujaf-334	461	47	the	the	DET
gujaf-334	461	48	coefficients	coefficient	NOUN
gujaf-334	461	49	of	of	ADP
gujaf-334	461	50	level	level	NOUN
gujaf-334	461	51	1	1	NUM
gujaf-334	461	52	,	,	PUNCT
gujaf-334	461	53	level	level	NOUN
gujaf-334	461	54	2	2	NUM
gujaf-334	461	55	&	&	CCONJ
gujaf-334	461	56	level	level	NOUN
gujaf-334	461	57	3	3	NUM
gujaf-334	461	58	hierarchy	hierarchy	NOUN
gujaf-334	461	59	f	f	NOUN
gujaf-334	461	60	-	-	PUNCT
gujaf-334	461	61	stat	stat	VERB
gujaf-334	461	62	p	p	NOUN
gujaf-334	461	63	-	-	PUNCT
gujaf-334	461	64	value	value	NOUN
gujaf-334	461	65	fvfa1	fvfa1	NOUN
gujaf-334	461	66	=	=	SYM
gujaf-334	461	67	fvfa2	fvfa2	NOUN
gujaf-334	461	68	1.59	1.59	NUM
gujaf-334	461	69	0.209	0.209	NUM
gujaf-334	461	70	fvfa1	fvfa1	NOUN
gujaf-334	461	71	=	=	SYM
gujaf-334	461	72	fvfa3	fvfa3	PROPN
gujaf-334	461	73	6.7	6.7	NUM
gujaf-334	461	74	0.010	0.010	NUM
gujaf-334	461	75	*	*	PUNCT
gujaf-334	461	76	*	*	PUNCT
gujaf-334	461	77	*	*	NOUN
gujaf-334	461	78	fvfa2	fvfa2	NOUN
gujaf-334	461	79	=	=	SYM
gujaf-334	461	80	fvfa3	fvfa3	PROPN
gujaf-334	461	81	3.43	3.43	NUM
gujaf-334	461	82	0.065	0.065	NUM
gujaf-334	461	83	*	*	SYM
gujaf-334	461	84	10	10	NUM
gujaf-334	461	85	%	%	NOUN
gujaf-334	461	86	levels	level	NOUN
gujaf-334	461	87	of	of	ADP
gujaf-334	461	88	significance	significance	NOUN
gujaf-334	461	89	*	*	PUNCT
gujaf-334	461	90	5	5	NUM
gujaf-334	461	91	%	%	NOUN
gujaf-334	461	92	levels	level	NOUN
gujaf-334	461	93	of	of	ADP
gujaf-334	461	94	significance	significance	NOUN
gujaf-334	461	95	*	*	PUNCT
gujaf-334	462	1	*	*	PUNCT
gujaf-334	462	2	1	1	NUM
gujaf-334	462	3	%	%	NOUN
gujaf-334	462	4	level	level	NOUN
gujaf-334	462	5	of	of	ADP
gujaf-334	462	6	significant	significant	ADJ
gujaf-334	462	7	*	*	ADJ
gujaf-334	462	8	*	*	PUNCT
gujaf-334	462	9	*	*	PUNCT
gujaf-334	462	10	source	source	NOUN
gujaf-334	462	11	:	:	PUNCT
gujaf-334	462	12	author	author	NOUN
gujaf-334	462	13	:	:	PUNCT
gujaf-334	462	14	author	author	PROPN
gujaf-334	462	15	’s	’s	PART
gujaf-334	462	16	computation	computation	NOUN
gujaf-334	462	17	the	the	DET
gujaf-334	462	18	study	study	NOUN
gujaf-334	462	19	tests	test	VERB
gujaf-334	462	20	for	for	ADP
gujaf-334	462	21	differences	difference	NOUN
gujaf-334	462	22	in	in	ADP
gujaf-334	462	23	the	the	DET
gujaf-334	462	24	pricing	pricing	NOUN
gujaf-334	462	25	of	of	ADP
gujaf-334	462	26	assets	asset	NOUN
gujaf-334	462	27	under	under	ADP
gujaf-334	462	28	each	each	DET
gujaf-334	462	29	fair	fair	ADJ
gujaf-334	462	30	value	value	NOUN
gujaf-334	462	31	hierarchy	hierarchy	NOUN
gujaf-334	462	32	by	by	ADP
gujaf-334	462	33	conducting	conduct	VERB
gujaf-334	462	34	f	f	NOUN
gujaf-334	462	35	-	-	PUNCT
gujaf-334	462	36	tests	test	NOUN
gujaf-334	462	37	of	of	ADP
gujaf-334	462	38	the	the	DET
gujaf-334	462	39	differences	difference	NOUN
gujaf-334	462	40	in	in	ADP
gujaf-334	462	41	the	the	DET
gujaf-334	462	42	coefficients	coefficient	NOUN
gujaf-334	462	43	across	across	ADP
gujaf-334	462	44	the	the	DET
gujaf-334	462	45	fair	fair	ADJ
gujaf-334	462	46	value	value	NOUN
gujaf-334	462	47	hierarchy	hierarchy	NOUN
gujaf-334	462	48	for	for	ADP
gujaf-334	462	49	financial	financial	ADJ
gujaf-334	462	50	assets	asset	NOUN
gujaf-334	462	51	.	.	PUNCT
gujaf-334	463	1	the	the	DET
gujaf-334	463	2	results	result	NOUN
gujaf-334	463	3	in	in	ADP
gujaf-334	463	4	table	table	NOUN
gujaf-334	463	5	4.5.3	4.5.3	NOUN
gujaf-334	463	6	above	above	ADV
gujaf-334	463	7	reveal	reveal	VERB
gujaf-334	463	8	that	that	DET
gujaf-334	463	9	value	value	NOUN
gujaf-334	463	10	relevance	relevance	NOUN
gujaf-334	463	11	of	of	ADP
gujaf-334	463	12	level	level	NOUN
gujaf-334	463	13	1	1	NUM
gujaf-334	463	14	and	and	CCONJ
gujaf-334	463	15	2	2	NUM
gujaf-334	463	16	fair	fair	ADJ
gujaf-334	463	17	value	value	NOUN
gujaf-334	463	18	financial	financial	ADJ
gujaf-334	463	19	assets	asset	NOUN
gujaf-334	463	20	are	be	AUX
gujaf-334	463	21	not	not	PART
gujaf-334	463	22	significantly	significantly	ADV
gujaf-334	463	23	different	different	ADJ
gujaf-334	463	24	,	,	PUNCT
gujaf-334	463	25	thus	thus	ADV
gujaf-334	463	26	implying	imply	VERB
gujaf-334	463	27	that	that	SCONJ
gujaf-334	463	28	investors	investor	NOUN
gujaf-334	463	29	attached	attach	VERB
gujaf-334	463	30	almost	almost	ADV
gujaf-334	463	31	the	the	DET
gujaf-334	463	32	same	same	ADJ
gujaf-334	463	33	value	value	NOUN
gujaf-334	463	34	to	to	ADP
gujaf-334	463	35	both	both	PRON
gujaf-334	463	36	level	level	NOUN
gujaf-334	463	37	1	1	NUM
gujaf-334	463	38	and	and	CCONJ
gujaf-334	463	39	2	2	NUM
gujaf-334	463	40	fair	fair	ADJ
gujaf-334	463	41	value	value	NOUN
gujaf-334	463	42	assets	asset	NOUN
gujaf-334	463	43	,	,	PUNCT
gujaf-334	463	44	this	this	PRON
gujaf-334	463	45	is	be	AUX
gujaf-334	463	46	in	in	ADP
gujaf-334	463	47	line	line	NOUN
gujaf-334	463	48	with	with	ADP
gujaf-334	463	49	the	the	DET
gujaf-334	463	50	study	study	NOUN
gujaf-334	463	51	conducted	conduct	VERB
gujaf-334	463	52	by	by	ADP
gujaf-334	463	53	song	song	NOUN
gujaf-334	463	54	et	et	PROPN
gujaf-334	463	55	al	al	PROPN
gujaf-334	463	56	(	(	PUNCT
gujaf-334	463	57	2010	2010	NUM
gujaf-334	463	58	)	)	PUNCT
gujaf-334	463	59	.	.	PUNCT
gujaf-334	464	1	on	on	ADP
gujaf-334	464	2	the	the	DET
gujaf-334	464	3	other	other	ADJ
gujaf-334	464	4	hand	hand	NOUN
gujaf-334	464	5	,	,	PUNCT
gujaf-334	464	6	the	the	DET
gujaf-334	464	7	results	result	NOUN
gujaf-334	464	8	show	show	VERB
gujaf-334	464	9	that	that	SCONJ
gujaf-334	464	10	coefficient	coefficient	NOUN
gujaf-334	464	11	for	for	ADP
gujaf-334	464	12	level	level	NOUN
gujaf-334	464	13	1	1	NUM
gujaf-334	464	14	and	and	CCONJ
gujaf-334	464	15	level	level	NOUN
gujaf-334	464	16	2	2	NUM
gujaf-334	464	17	hierarchy	hierarchy	NOUN
gujaf-334	464	18	is	be	AUX
gujaf-334	464	19	significantly	significantly	ADV
gujaf-334	464	20	different	different	ADJ
gujaf-334	464	21	from	from	ADP
gujaf-334	464	22	that	that	PRON
gujaf-334	464	23	of	of	ADP
gujaf-334	464	24	level	level	NOUN
gujaf-334	464	25	3	3	NUM
gujaf-334	464	26	fair	fair	ADJ
gujaf-334	464	27	value	value	NOUN
gujaf-334	464	28	hierarchy	hierarchy	NOUN
gujaf-334	464	29	at	at	ADP
gujaf-334	464	30	1	1	NUM
gujaf-334	464	31	%	%	NOUN
gujaf-334	464	32	and	and	CCONJ
gujaf-334	464	33	10	10	NUM
gujaf-334	464	34	%	%	NOUN
gujaf-334	464	35	respectively	respectively	ADV
gujaf-334	464	36	.	.	PUNCT
gujaf-334	465	1	this	this	PRON
gujaf-334	465	2	suggests	suggest	VERB
gujaf-334	465	3	that	that	SCONJ
gujaf-334	465	4	importance	importance	NOUN
gujaf-334	465	5	the	the	DET
gujaf-334	465	6	investors	investor	NOUN
gujaf-334	465	7	attached	attach	VERB
gujaf-334	465	8	to	to	PART
gujaf-334	465	9	level	level	VERB
gujaf-334	465	10	1	1	NUM
gujaf-334	465	11	and	and	CCONJ
gujaf-334	465	12	level	level	NOUN
gujaf-334	465	13	2	2	NUM
gujaf-334	465	14	fair	fair	ADJ
gujaf-334	465	15	value	value	NOUN
gujaf-334	465	16	assets	asset	NOUN
gujaf-334	465	17	is	be	AUX
gujaf-334	465	18	significantly	significantly	ADV
gujaf-334	465	19	higher	high	ADJ
gujaf-334	465	20	than	than	ADP
gujaf-334	465	21	the	the	DET
gujaf-334	465	22	level	level	NOUN
gujaf-334	465	23	3	3	NUM
gujaf-334	465	24	fair	fair	ADJ
gujaf-334	465	25	value	value	NOUN
gujaf-334	465	26	assets	asset	NOUN
gujaf-334	465	27	.	.	PUNCT
gujaf-334	466	1	this	this	PRON
gujaf-334	466	2	perhaps	perhaps	ADV
gujaf-334	466	3	due	due	ADP
gujaf-334	466	4	to	to	ADP
gujaf-334	466	5	the	the	DET
gujaf-334	466	6	fact	fact	NOUN
gujaf-334	466	7	that	that	SCONJ
gujaf-334	466	8	investors	investor	NOUN
gujaf-334	466	9	tend	tend	VERB
gujaf-334	466	10	to	to	PART
gujaf-334	466	11	attach	attach	VERB
gujaf-334	466	12	more	more	ADJ
gujaf-334	466	13	value	value	NOUN
gujaf-334	466	14	to	to	PART
gujaf-334	466	15	level	level	VERB
gujaf-334	466	16	1	1	NUM
gujaf-334	466	17	and	and	CCONJ
gujaf-334	466	18	level	level	NOUN
gujaf-334	466	19	2	2	NUM
gujaf-334	466	20	input	input	NOUN
gujaf-334	466	21	because	because	SCONJ
gujaf-334	466	22	they	they	PRON
gujaf-334	466	23	are	be	AUX
gujaf-334	466	24	based	base	VERB
gujaf-334	466	25	on	on	ADP
gujaf-334	466	26	observable	observable	ADJ
gujaf-334	466	27	market	market	NOUN
gujaf-334	466	28	information	information	NOUN
gujaf-334	466	29	(	(	PUNCT
gujaf-334	466	30	quoted	quote	VERB
gujaf-334	466	31	prices	price	NOUN
gujaf-334	466	32	in	in	ADP
gujaf-334	466	33	active	active	ADJ
gujaf-334	466	34	markets	market	NOUN
gujaf-334	466	35	and	and	CCONJ
gujaf-334	466	36	quoted	quote	VERB
gujaf-334	466	37	prices	price	NOUN
gujaf-334	466	38	of	of	ADP
gujaf-334	466	39	comparable	comparable	ADJ
gujaf-334	466	40	items	item	NOUN
gujaf-334	466	41	in	in	ADP
gujaf-334	466	42	similar	similar	ADJ
gujaf-334	466	43	actives	active	NOUN
gujaf-334	466	44	markets	market	NOUN
gujaf-334	466	45	)	)	PUNCT
gujaf-334	466	46	.	.	PUNCT
gujaf-334	467	1	further	far	ADV
gujaf-334	467	2	,	,	PUNCT
gujaf-334	467	3	it	it	PRON
gujaf-334	467	4	appears	appear	VERB
gujaf-334	467	5	that	that	SCONJ
gujaf-334	467	6	investors	investor	NOUN
gujaf-334	467	7	are	be	AUX
gujaf-334	467	8	concerned	concerned	ADJ
gujaf-334	467	9	about	about	ADP
gujaf-334	467	10	the	the	DET
gujaf-334	467	11	reliability	reliability	NOUN
gujaf-334	467	12	and	and	CCONJ
gujaf-334	467	13	information	information	NOUN
gujaf-334	467	14	risk	risk	NOUN
gujaf-334	467	15	of	of	ADP
gujaf-334	467	16	level	level	NOUN
gujaf-334	467	17	3	3	NUM
gujaf-334	467	18	estimates	estimate	NOUN
gujaf-334	467	19	because	because	SCONJ
gujaf-334	467	20	it	it	PRON
gujaf-334	467	21	is	be	AUX
gujaf-334	467	22	largely	largely	ADV
gujaf-334	467	23	based	base	VERB
gujaf-334	467	24	on	on	ADP
gujaf-334	467	25	unobservable	unobservable	ADJ
gujaf-334	467	26	and	and	CCONJ
gujaf-334	467	27	firm	firm	ADJ
gujaf-334	467	28	generated	generate	VERB
gujaf-334	467	29	prices	price	NOUN
gujaf-334	467	30	.	.	PUNCT
gujaf-334	468	1	from	from	ADP
gujaf-334	468	2	the	the	DET
gujaf-334	468	3	summary	summary	NOUN
gujaf-334	468	4	of	of	ADP
gujaf-334	468	5	regression	regression	NOUN
gujaf-334	468	6	result	result	NOUN
gujaf-334	468	7	in	in	ADP
gujaf-334	468	8	table	table	NOUN
gujaf-334	468	9	4.5.2	4.5.2	NUM
gujaf-334	468	10	,	,	PUNCT
gujaf-334	468	11	level	level	NOUN
gujaf-334	468	12	1	1	NUM
gujaf-334	468	13	fair	fair	ADJ
gujaf-334	468	14	value	value	NOUN
gujaf-334	468	15	assets	asset	NOUN
gujaf-334	468	16	was	be	AUX
gujaf-334	468	17	found	find	VERB
gujaf-334	468	18	to	to	PART
gujaf-334	468	19	be	be	AUX
gujaf-334	468	20	positively	positively	ADV
gujaf-334	468	21	and	and	CCONJ
gujaf-334	468	22	significantly	significantly	ADV
gujaf-334	468	23	influencing	influence	VERB
gujaf-334	468	24	market	market	NOUN
gujaf-334	468	25	price	price	NOUN
gujaf-334	468	26	of	of	ADP
gujaf-334	468	27	listed	list	VERB
gujaf-334	468	28	financial	financial	ADJ
gujaf-334	468	29	services	service	NOUN
gujaf-334	468	30	companies	company	NOUN
gujaf-334	468	31	in	in	ADP
gujaf-334	468	32	nigeria	nigeria	PROPN
gujaf-334	468	33	.	.	PUNCT
gujaf-334	469	1	the	the	DET
gujaf-334	469	2	positive	positive	ADJ
gujaf-334	469	3	association	association	NOUN
gujaf-334	469	4	between	between	ADP
gujaf-334	469	5	market	market	NOUN
gujaf-334	469	6	value	value	NOUN
gujaf-334	469	7	per	per	ADP
gujaf-334	469	8	share	share	NOUN
gujaf-334	469	9	and	and	CCONJ
gujaf-334	469	10	level	level	NOUN
gujaf-334	469	11	1	1	NUM
gujaf-334	469	12	fair	fair	ADJ
gujaf-334	469	13	value	value	NOUN
gujaf-334	469	14	measurement	measurement	NOUN
gujaf-334	469	15	implies	imply	VERB
gujaf-334	469	16	that	that	SCONJ
gujaf-334	469	17	as	as	SCONJ
gujaf-334	469	18	more	more	ADJ
gujaf-334	469	19	financial	financial	ADJ
gujaf-334	469	20	assets	asset	NOUN
gujaf-334	469	21	of	of	ADP
gujaf-334	469	22	financial	financial	ADJ
gujaf-334	469	23	services	service	NOUN
gujaf-334	469	24	companies	company	NOUN
gujaf-334	469	25	are	be	AUX
gujaf-334	469	26	fairly	fairly	ADV
gujaf-334	469	27	valued	value	VERB
gujaf-334	469	28	using	use	VERB
gujaf-334	469	29	the	the	DET
gujaf-334	469	30	observable	observable	ADJ
gujaf-334	469	31	market	market	NOUN
gujaf-334	469	32	information	information	NOUN
gujaf-334	469	33	such	such	ADJ
gujaf-334	469	34	as	as	ADP
gujaf-334	469	35	quoted	quote	VERB
gujaf-334	469	36	prices	price	NOUN
gujaf-334	469	37	in	in	ADP
gujaf-334	469	38	active	active	ADJ
gujaf-334	469	39	market	market	NOUN
gujaf-334	469	40	,	,	PUNCT
gujaf-334	469	41	the	the	PRON
gujaf-334	469	42	higher	high	ADJ
gujaf-334	469	43	the	the	DET
gujaf-334	469	44	possibility	possibility	NOUN
gujaf-334	469	45	that	that	SCONJ
gujaf-334	469	46	investors	investor	NOUN
gujaf-334	469	47	will	will	AUX
gujaf-334	469	48	repose	repose	VERB
gujaf-334	469	49	more	more	ADJ
gujaf-334	469	50	confidence	confidence	NOUN
gujaf-334	469	51	on	on	ADP
gujaf-334	469	52	the	the	DET
gujaf-334	469	53	accounts	account	NOUN
gujaf-334	469	54	and	and	CCONJ
gujaf-334	469	55	annual	annual	ADJ
gujaf-334	469	56	reports	report	NOUN
gujaf-334	469	57	of	of	ADP
gujaf-334	469	58	the	the	DET
gujaf-334	469	59	company	company	NOUN
gujaf-334	469	60	.	.	PUNCT
gujaf-334	470	1	the	the	DET
gujaf-334	470	2	finding	finding	NOUN
gujaf-334	470	3	of	of	ADP
gujaf-334	470	4	this	this	DET
gujaf-334	470	5	study	study	NOUN
gujaf-334	470	6	is	be	AUX
gujaf-334	470	7	in	in	ADP
gujaf-334	470	8	line	line	NOUN
gujaf-334	470	9	with	with	ADP
gujaf-334	470	10	the	the	DET
gujaf-334	470	11	several	several	ADJ
gujaf-334	470	12	extant	extant	ADJ
gujaf-334	470	13	studies	study	NOUN
gujaf-334	470	14	(	(	PUNCT
gujaf-334	470	15	siekkinen	siekkinen	PROPN
gujaf-334	470	16	,	,	PUNCT
gujaf-334	470	17	2016	2016	NUM
gujaf-334	470	18	;	;	PUNCT
gujaf-334	470	19	goh	goh	PROPN
gujaf-334	470	20	et	et	PROPN
gujaf-334	470	21	al	al	PROPN
gujaf-334	470	22	.	.	PROPN
gujaf-334	470	23	,	,	PUNCT
gujaf-334	470	24	2015	2015	NUM
gujaf-334	470	25	;	;	PUNCT
gujaf-334	470	26	zhang	zhang	PROPN
gujaf-334	470	27	&	&	CCONJ
gujaf-334	470	28	tama	tama	NOUN
gujaf-334	470	29	-	-	PUNCT
gujaf-334	470	30	sweet	sweet	ADJ
gujaf-334	470	31	,	,	PUNCT
gujaf-334	470	32	2015	2015	NUM
gujaf-334	470	33	song	song	NOUN
gujaf-334	470	34	et	et	PROPN
gujaf-334	470	35	al	al	PROPN
gujaf-334	470	36	.	.	PROPN
gujaf-334	470	37	,	,	PUNCT
gujaf-334	470	38	2010	2010	NUM
gujaf-334	470	39	)	)	PUNCT
gujaf-334	470	40	which	which	PRON
gujaf-334	470	41	provide	provide	VERB
gujaf-334	470	42	empirical	empirical	ADJ
gujaf-334	470	43	evidence	evidence	NOUN
gujaf-334	470	44	that	that	PRON
gujaf-334	470	45	level	level	NOUN
gujaf-334	470	46	1	1	NUM
gujaf-334	470	47	fair	fair	ADJ
gujaf-334	470	48	value	value	NOUN
gujaf-334	470	49	hierarchy	hierarchy	NOUN
gujaf-334	470	50	which	which	PRON
gujaf-334	470	51	is	be	AUX
gujaf-334	470	52	based	base	VERB
gujaf-334	470	53	on	on	ADP
gujaf-334	470	54	observable	observable	ADJ
gujaf-334	470	55	market	market	NOUN
gujaf-334	470	56	information	information	NOUN
gujaf-334	470	57	is	be	AUX
gujaf-334	470	58	positively	positively	ADV
gujaf-334	470	59	and	and	CCONJ
gujaf-334	470	60	significantly	significantly	ADV
gujaf-334	470	61	influencing	influence	VERB
gujaf-334	470	62	the	the	DET
gujaf-334	470	63	market	market	NOUN
gujaf-334	470	64	prices	price	NOUN
gujaf-334	470	65	.	.	PUNCT
gujaf-334	471	1	this	this	PRON
gujaf-334	471	2	is	be	AUX
gujaf-334	471	3	not	not	PART
gujaf-334	471	4	surprising	surprising	ADJ
gujaf-334	471	5	as	as	SCONJ
gujaf-334	471	6	investors	investor	NOUN
gujaf-334	471	7	tend	tend	VERB
gujaf-334	471	8	to	to	PART
gujaf-334	471	9	attach	attach	VERB
gujaf-334	471	10	more	more	ADJ
gujaf-334	471	11	value	value	NOUN
gujaf-334	471	12	to	to	PART
gujaf-334	471	13	level	level	VERB
gujaf-334	471	14	1	1	NUM
gujaf-334	471	15	estimate	estimate	NOUN
gujaf-334	471	16	as	as	SCONJ
gujaf-334	471	17	it	it	PRON
gujaf-334	471	18	provides	provide	VERB
gujaf-334	471	19	them	they	PRON
gujaf-334	471	20	with	with	ADP
gujaf-334	471	21	more	more	ADV
gujaf-334	471	22	accurate	accurate	ADJ
gujaf-334	471	23	and	and	CCONJ
gujaf-334	471	24	corporate	corporate	ADJ
gujaf-334	471	25	value	value	NOUN
gujaf-334	471	26	of	of	ADP
gujaf-334	471	27	their	their	PRON
gujaf-334	471	28	assets	asset	NOUN
gujaf-334	471	29	(	(	PUNCT
gujaf-334	471	30	song	song	NOUN
gujaf-334	471	31	,	,	PUNCT
gujaf-334	471	32	et	et	PROPN
gujaf-334	471	33	al	al	PROPN
gujaf-334	471	34	.	.	PROPN
gujaf-334	471	35	,	,	PUNCT
gujaf-334	471	36	2010	2010	NUM
gujaf-334	471	37	)	)	PUNCT
gujaf-334	471	38	.	.	PUNCT
gujaf-334	472	1	this	this	DET
gujaf-334	472	2	result	result	NOUN
gujaf-334	472	3	underscores	underscore	VERB
gujaf-334	472	4	the	the	DET
gujaf-334	472	5	fact	fact	NOUN
gujaf-334	472	6	that	that	SCONJ
gujaf-334	472	7	investors	investor	NOUN
gujaf-334	472	8	are	be	AUX
gujaf-334	472	9	able	able	ADJ
gujaf-334	472	10	to	to	PART
gujaf-334	472	11	verify	verify	VERB
gujaf-334	472	12	the	the	DET
gujaf-334	472	13	value	value	NOUN
gujaf-334	472	14	disclosed	disclose	VERB
gujaf-334	472	15	because	because	SCONJ
gujaf-334	472	16	they	they	PRON
gujaf-334	472	17	are	be	AUX
gujaf-334	472	18	available	available	ADJ
gujaf-334	472	19	in	in	ADP
gujaf-334	472	20	an	an	DET
gujaf-334	472	21	active	active	ADJ
gujaf-334	472	22	market	market	NOUN
gujaf-334	472	23	,	,	PUNCT
gujaf-334	472	24	hence	hence	ADV
gujaf-334	472	25	investors	investor	NOUN
gujaf-334	472	26	could	could	AUX
gujaf-334	472	27	clearly	clearly	ADV
gujaf-334	472	28	understand	understand	VERB
gujaf-334	472	29	a	a	DET
gujaf-334	472	30	company	company	NOUN
gujaf-334	472	31	’s	’s	PART
gujaf-334	472	32	operation	operation	NOUN
gujaf-334	472	33	and	and	CCONJ
gujaf-334	472	34	economic	economic	ADJ
gujaf-334	472	35	situation	situation	NOUN
gujaf-334	472	36	in	in	ADP
gujaf-334	472	37	order	order	NOUN
gujaf-334	472	38	to	to	PART
gujaf-334	472	39	make	make	VERB
gujaf-334	472	40	accurate	accurate	ADJ
gujaf-334	472	41	investment	investment	NOUN
gujaf-334	472	42	decision	decision	NOUN
gujaf-334	472	43	.	.	PUNCT
gujaf-334	473	1	gusau	gusau	ADJ
gujaf-334	473	2	journal	journal	PROPN
gujaf-334	473	3	of	of	ADP
gujaf-334	473	4	accounting	accounting	NOUN
gujaf-334	473	5	and	and	CCONJ
gujaf-334	473	6	finance	finance	NOUN
gujaf-334	473	7	,	,	PUNCT
gujaf-334	473	8	vol	vol	NOUN
gujaf-334	473	9	.	.	PROPN
gujaf-334	473	10	5	5	NUM
gujaf-334	473	11	,	,	PUNCT
gujaf-334	473	12	issue	issue	NOUN
gujaf-334	473	13	2	2	NUM
gujaf-334	473	14	,	,	PUNCT
gujaf-334	473	15	october	october	PROPN
gujaf-334	473	16	,	,	PUNCT
gujaf-334	473	17	2024	2024	NUM
gujaf-334	473	18	194	194	NUM
gujaf-334	473	19	furthermore	furthermore	ADV
gujaf-334	473	20	,	,	PUNCT
gujaf-334	473	21	the	the	DET
gujaf-334	473	22	relationship	relationship	NOUN
gujaf-334	473	23	between	between	ADP
gujaf-334	473	24	level	level	NOUN
gujaf-334	473	25	2	2	NUM
gujaf-334	473	26	fair	fair	ADJ
gujaf-334	473	27	value	value	NOUN
gujaf-334	473	28	financial	financial	ADJ
gujaf-334	473	29	assets	asset	NOUN
gujaf-334	473	30	measurement	measurement	NOUN
gujaf-334	473	31	hierarchy	hierarchy	NOUN
gujaf-334	473	32	and	and	CCONJ
gujaf-334	473	33	share	share	VERB
gujaf-334	473	34	prices	price	NOUN
gujaf-334	473	35	of	of	ADP
gujaf-334	473	36	listed	list	VERB
gujaf-334	473	37	financial	financial	ADJ
gujaf-334	473	38	services	service	NOUN
gujaf-334	473	39	companies	company	NOUN
gujaf-334	473	40	in	in	ADP
gujaf-334	473	41	nigeria	nigeria	PROPN
gujaf-334	473	42	is	be	AUX
gujaf-334	473	43	positive	positive	ADJ
gujaf-334	473	44	and	and	CCONJ
gujaf-334	473	45	statistically	statistically	ADV
gujaf-334	473	46	significant	significant	ADJ
gujaf-334	473	47	.	.	PUNCT
gujaf-334	474	1	this	this	PRON
gujaf-334	474	2	indicate	indicate	VERB
gujaf-334	474	3	that	that	SCONJ
gujaf-334	474	4	an	an	DET
gujaf-334	474	5	increase	increase	NOUN
gujaf-334	474	6	in	in	ADP
gujaf-334	474	7	level	level	NOUN
gujaf-334	474	8	2	2	NUM
gujaf-334	474	9	fair	fair	ADJ
gujaf-334	474	10	value	value	NOUN
gujaf-334	474	11	assets	asset	NOUN
gujaf-334	474	12	results	result	VERB
gujaf-334	474	13	in	in	ADP
gujaf-334	474	14	increase	increase	NOUN
gujaf-334	474	15	in	in	ADP
gujaf-334	474	16	market	market	NOUN
gujaf-334	474	17	price	price	NOUN
gujaf-334	474	18	of	of	ADP
gujaf-334	474	19	listed	list	VERB
gujaf-334	474	20	financial	financial	ADJ
gujaf-334	474	21	services	service	NOUN
gujaf-334	474	22	companies	company	NOUN
gujaf-334	474	23	in	in	ADP
gujaf-334	474	24	nigeria	nigeria	PROPN
gujaf-334	474	25	.	.	PUNCT
gujaf-334	475	1	in	in	ADP
gujaf-334	475	2	addition	addition	NOUN
gujaf-334	475	3	,	,	PUNCT
gujaf-334	475	4	the	the	DET
gujaf-334	475	5	positive	positive	ADJ
gujaf-334	475	6	association	association	NOUN
gujaf-334	475	7	between	between	ADP
gujaf-334	475	8	the	the	DET
gujaf-334	475	9	level	level	NOUN
gujaf-334	475	10	2	2	NUM
gujaf-334	475	11	fair	fair	ADJ
gujaf-334	475	12	value	value	NOUN
gujaf-334	475	13	estimates	estimate	NOUN
gujaf-334	475	14	and	and	CCONJ
gujaf-334	475	15	market	market	NOUN
gujaf-334	475	16	price	price	NOUN
gujaf-334	475	17	could	could	AUX
gujaf-334	475	18	probably	probably	ADV
gujaf-334	475	19	base	base	VERB
gujaf-334	475	20	on	on	ADP
gujaf-334	475	21	the	the	DET
gujaf-334	475	22	fact	fact	NOUN
gujaf-334	475	23	that	that	SCONJ
gujaf-334	475	24	even	even	ADV
gujaf-334	475	25	though	though	SCONJ
gujaf-334	475	26	level	level	NOUN
gujaf-334	475	27	2	2	NUM
gujaf-334	475	28	fair	fair	ADJ
gujaf-334	475	29	value	value	NOUN
gujaf-334	475	30	estimates	estimate	NOUN
gujaf-334	475	31	involve	involve	VERB
gujaf-334	475	32	some	some	DET
gujaf-334	475	33	adjustment	adjustment	NOUN
gujaf-334	475	34	,	,	PUNCT
gujaf-334	475	35	however	however	ADV
gujaf-334	475	36	,	,	PUNCT
gujaf-334	475	37	it	it	PRON
gujaf-334	475	38	is	be	AUX
gujaf-334	475	39	based	base	VERB
gujaf-334	475	40	on	on	ADP
gujaf-334	475	41	observable	observable	ADJ
gujaf-334	475	42	inputs	input	NOUN
gujaf-334	475	43	from	from	ADP
gujaf-334	475	44	quoted	quote	VERB
gujaf-334	475	45	prices	price	NOUN
gujaf-334	475	46	of	of	ADP
gujaf-334	475	47	comparable	comparable	ADJ
gujaf-334	475	48	items	item	NOUN
gujaf-334	475	49	in	in	ADP
gujaf-334	475	50	active	active	ADJ
gujaf-334	475	51	market	market	NOUN
gujaf-334	475	52	.	.	PUNCT
gujaf-334	476	1	the	the	DET
gujaf-334	476	2	finding	finding	NOUN
gujaf-334	476	3	of	of	ADP
gujaf-334	476	4	this	this	DET
gujaf-334	476	5	study	study	NOUN
gujaf-334	476	6	is	be	AUX
gujaf-334	476	7	in	in	ADP
gujaf-334	476	8	line	line	NOUN
gujaf-334	476	9	with	with	ADP
gujaf-334	476	10	extant	extant	ADJ
gujaf-334	476	11	studies	study	NOUN
gujaf-334	476	12	such	such	ADJ
gujaf-334	476	13	as	as	ADP
gujaf-334	476	14	siekkinen	siekkinen	NOUN
gujaf-334	476	15	,	,	PUNCT
gujaf-334	476	16	(	(	PUNCT
gujaf-334	476	17	2016	2016	NUM
gujaf-334	476	18	)	)	PUNCT
gujaf-334	476	19	;	;	PUNCT
gujaf-334	476	20	goh	goh	PROPN
gujaf-334	476	21	et	et	PROPN
gujaf-334	476	22	al	al	PROPN
gujaf-334	476	23	.	.	PROPN
gujaf-334	476	24	,	,	PUNCT
gujaf-334	476	25	(	(	PUNCT
gujaf-334	476	26	2015	2015	NUM
gujaf-334	476	27	)	)	PUNCT
gujaf-334	476	28	;	;	PUNCT
gujaf-334	476	29	song	song	NOUN
gujaf-334	476	30	et	et	PROPN
gujaf-334	476	31	al	al	PROPN
gujaf-334	476	32	.	.	PROPN
gujaf-334	476	33	,	,	PUNCT
gujaf-334	476	34	(	(	PUNCT
gujaf-334	476	35	2010	2010	NUM
gujaf-334	476	36	)	)	PUNCT
gujaf-334	476	37	which	which	PRON
gujaf-334	476	38	provide	provide	VERB
gujaf-334	476	39	documentary	documentary	NOUN
gujaf-334	476	40	evidence	evidence	NOUN
gujaf-334	476	41	that	that	PRON
gujaf-334	476	42	level	level	NOUN
gujaf-334	476	43	2	2	NUM
gujaf-334	476	44	fair	fair	ADJ
gujaf-334	476	45	value	value	NOUN
gujaf-334	476	46	hierarchy	hierarchy	NOUN
gujaf-334	476	47	which	which	PRON
gujaf-334	476	48	is	be	AUX
gujaf-334	476	49	based	base	VERB
gujaf-334	476	50	on	on	ADP
gujaf-334	476	51	adjusted	adjust	VERB
gujaf-334	476	52	observable	observable	ADJ
gujaf-334	476	53	market	market	NOUN
gujaf-334	476	54	information	information	NOUN
gujaf-334	476	55	is	be	AUX
gujaf-334	476	56	positively	positively	ADV
gujaf-334	476	57	and	and	CCONJ
gujaf-334	476	58	significantly	significantly	ADV
gujaf-334	476	59	influencing	influence	VERB
gujaf-334	476	60	the	the	DET
gujaf-334	476	61	market	market	NOUN
gujaf-334	476	62	prices	price	NOUN
gujaf-334	476	63	.	.	PUNCT
gujaf-334	477	1	also	also	ADV
gujaf-334	477	2	,	,	PUNCT
gujaf-334	477	3	the	the	DET
gujaf-334	477	4	relationship	relationship	NOUN
gujaf-334	477	5	between	between	ADP
gujaf-334	477	6	level	level	NOUN
gujaf-334	477	7	3	3	NUM
gujaf-334	477	8	fair	fair	ADJ
gujaf-334	477	9	value	value	NOUN
gujaf-334	477	10	financial	financial	ADJ
gujaf-334	477	11	assets	asset	NOUN
gujaf-334	477	12	measurement	measurement	NOUN
gujaf-334	477	13	hierarchy	hierarchy	NOUN
gujaf-334	477	14	and	and	CCONJ
gujaf-334	477	15	share	share	NOUN
gujaf-334	477	16	prices	price	NOUN
gujaf-334	477	17	is	be	AUX
gujaf-334	477	18	negative	negative	ADJ
gujaf-334	477	19	and	and	CCONJ
gujaf-334	477	20	statistically	statistically	ADV
gujaf-334	477	21	not	not	PART
gujaf-334	477	22	significant	significant	ADJ
gujaf-334	477	23	.	.	PUNCT
gujaf-334	478	1	this	this	PRON
gujaf-334	478	2	implies	imply	VERB
gujaf-334	478	3	that	that	DET
gujaf-334	478	4	level	level	NOUN
gujaf-334	478	5	3	3	NUM
gujaf-334	478	6	fair	fair	ADJ
gujaf-334	478	7	value	value	NOUN
gujaf-334	478	8	financial	financial	ADJ
gujaf-334	478	9	assets	asset	NOUN
gujaf-334	478	10	have	have	VERB
gujaf-334	478	11	a	a	DET
gujaf-334	478	12	negative	negative	ADJ
gujaf-334	478	13	and	and	CCONJ
gujaf-334	478	14	insignificant	insignificant	ADJ
gujaf-334	478	15	relationship	relationship	NOUN
gujaf-334	478	16	with	with	ADP
gujaf-334	478	17	market	market	NOUN
gujaf-334	478	18	prices	price	NOUN
gujaf-334	478	19	of	of	ADP
gujaf-334	478	20	listed	list	VERB
gujaf-334	478	21	financial	financial	ADJ
gujaf-334	478	22	services	service	NOUN
gujaf-334	478	23	companies	company	NOUN
gujaf-334	478	24	in	in	ADP
gujaf-334	478	25	nigeria	nigeria	PROPN
gujaf-334	478	26	.	.	PUNCT
gujaf-334	479	1	the	the	DET
gujaf-334	479	2	general	general	ADJ
gujaf-334	479	3	perceptions	perception	NOUN
gujaf-334	479	4	is	be	AUX
gujaf-334	479	5	that	that	SCONJ
gujaf-334	479	6	more	more	ADJ
gujaf-334	479	7	level	level	NOUN
gujaf-334	479	8	three	three	NUM
gujaf-334	479	9	fair	fair	ADJ
gujaf-334	479	10	value	value	NOUN
gujaf-334	479	11	measurements	measurement	NOUN
gujaf-334	479	12	will	will	AUX
gujaf-334	479	13	result	result	VERB
gujaf-334	479	14	in	in	ADP
gujaf-334	479	15	high	high	ADJ
gujaf-334	479	16	agency	agency	NOUN
gujaf-334	479	17	cost	cost	NOUN
gujaf-334	479	18	and	and	CCONJ
gujaf-334	479	19	information	information	NOUN
gujaf-334	479	20	asymmetry	asymmetry	NOUN
gujaf-334	479	21	relating	relate	VERB
gujaf-334	479	22	to	to	ADP
gujaf-334	479	23	fair	fair	ADJ
gujaf-334	479	24	value	value	NOUN
gujaf-334	479	25	accounting	accounting	NOUN
gujaf-334	479	26	because	because	SCONJ
gujaf-334	479	27	it	it	PRON
gujaf-334	479	28	is	be	AUX
gujaf-334	479	29	based	base	VERB
gujaf-334	479	30	on	on	ADP
gujaf-334	479	31	unobservable	unobservable	ADJ
gujaf-334	479	32	firm	firm	NOUN
gujaf-334	479	33	-	-	PUNCT
gujaf-334	479	34	generated	generate	VERB
gujaf-334	479	35	inputs	input	NOUN
gujaf-334	479	36	which	which	PRON
gujaf-334	479	37	provides	provide	VERB
gujaf-334	479	38	managers	manager	NOUN
gujaf-334	479	39	more	more	ADJ
gujaf-334	479	40	flexibility	flexibility	NOUN
gujaf-334	479	41	in	in	ADP
gujaf-334	479	42	managing	manage	VERB
gujaf-334	479	43	the	the	DET
gujaf-334	479	44	valuation	valuation	NOUN
gujaf-334	479	45	of	of	ADP
gujaf-334	479	46	level	level	NOUN
gujaf-334	479	47	three	three	NUM
gujaf-334	479	48	financial	financial	ADJ
gujaf-334	479	49	instruments	instrument	NOUN
gujaf-334	479	50	.	.	PUNCT
gujaf-334	480	1	the	the	DET
gujaf-334	480	2	expectation	expectation	NOUN
gujaf-334	480	3	is	be	AUX
gujaf-334	480	4	that	that	SCONJ
gujaf-334	480	5	more	more	ADJ
gujaf-334	480	6	level	level	NOUN
gujaf-334	480	7	three	three	NUM
gujaf-334	480	8	fair	fair	ADJ
gujaf-334	480	9	value	value	NOUN
gujaf-334	480	10	measurements	measurement	NOUN
gujaf-334	480	11	will	will	AUX
gujaf-334	480	12	lead	lead	VERB
gujaf-334	480	13	a	a	DET
gujaf-334	480	14	rise	rise	NOUN
gujaf-334	480	15	in	in	ADP
gujaf-334	480	16	earnings	earning	NOUN
gujaf-334	480	17	management	management	NOUN
gujaf-334	480	18	practices	practice	NOUN
gujaf-334	480	19	because	because	SCONJ
gujaf-334	480	20	they	they	PRON
gujaf-334	480	21	are	be	AUX
gujaf-334	480	22	based	base	VERB
gujaf-334	480	23	on	on	ADP
gujaf-334	480	24	unobservable	unobservable	ADJ
gujaf-334	480	25	inputs	input	NOUN
gujaf-334	480	26	which	which	PRON
gujaf-334	480	27	provide	provide	VERB
gujaf-334	480	28	manager	manager	NOUN
gujaf-334	480	29	more	more	ADJ
gujaf-334	480	30	flexibility	flexibility	NOUN
gujaf-334	480	31	in	in	ADP
gujaf-334	480	32	managing	manage	VERB
gujaf-334	480	33	the	the	DET
gujaf-334	480	34	valuation	valuation	NOUN
gujaf-334	480	35	of	of	ADP
gujaf-334	480	36	level	level	NOUN
gujaf-334	480	37	3	3	NUM
gujaf-334	480	38	financial	financial	ADJ
gujaf-334	480	39	assets	asset	NOUN
gujaf-334	480	40	and	and	CCONJ
gujaf-334	480	41	as	as	ADP
gujaf-334	480	42	such	such	ADJ
gujaf-334	480	43	,	,	PUNCT
gujaf-334	480	44	investors	investor	NOUN
gujaf-334	480	45	place	place	VERB
gujaf-334	480	46	less	less	ADJ
gujaf-334	480	47	weight	weight	NOUN
gujaf-334	480	48	on	on	ADP
gujaf-334	480	49	level	level	NOUN
gujaf-334	480	50	three	three	NUM
gujaf-334	480	51	fair	fair	ADJ
gujaf-334	480	52	value	value	NOUN
gujaf-334	480	53	assets	asset	NOUN
gujaf-334	480	54	relative	relative	ADJ
gujaf-334	480	55	to	to	ADP
gujaf-334	480	56	level	level	NOUN
gujaf-334	480	57	1	1	NUM
gujaf-334	480	58	and	and	CCONJ
gujaf-334	480	59	level	level	NOUN
gujaf-334	480	60	2	2	NUM
gujaf-334	480	61	.	.	PUNCT
gujaf-334	481	1	however	however	ADV
gujaf-334	481	2	,	,	PUNCT
gujaf-334	481	3	it	it	PRON
gujaf-334	481	4	is	be	AUX
gujaf-334	481	5	worthy	worthy	ADJ
gujaf-334	481	6	to	to	PART
gujaf-334	481	7	state	state	VERB
gujaf-334	481	8	that	that	SCONJ
gujaf-334	481	9	this	this	DET
gujaf-334	481	10	insignificant	insignificant	ADJ
gujaf-334	481	11	influence	influence	NOUN
gujaf-334	481	12	on	on	ADP
gujaf-334	481	13	share	share	NOUN
gujaf-334	481	14	price	price	NOUN
gujaf-334	481	15	may	may	AUX
gujaf-334	481	16	be	be	AUX
gujaf-334	481	17	as	as	ADP
gujaf-334	481	18	a	a	DET
gujaf-334	481	19	result	result	NOUN
gujaf-334	481	20	of	of	ADP
gujaf-334	481	21	the	the	DET
gujaf-334	481	22	fact	fact	NOUN
gujaf-334	481	23	that	that	SCONJ
gujaf-334	481	24	there	there	PRON
gujaf-334	481	25	is	be	VERB
gujaf-334	481	26	absence	absence	NOUN
gujaf-334	481	27	of	of	ADP
gujaf-334	481	28	active	active	ADJ
gujaf-334	481	29	and	and	CCONJ
gujaf-334	481	30	efficient	efficient	ADJ
gujaf-334	481	31	markets	market	NOUN
gujaf-334	481	32	for	for	ADP
gujaf-334	481	33	financial	financial	ADJ
gujaf-334	481	34	instruments	instrument	NOUN
gujaf-334	481	35	coupled	couple	VERB
gujaf-334	481	36	with	with	ADP
gujaf-334	481	37	weak	weak	ADJ
gujaf-334	481	38	regulatory	regulatory	ADJ
gujaf-334	481	39	environment	environment	NOUN
gujaf-334	481	40	.	.	PUNCT
gujaf-334	482	1	this	this	PRON
gujaf-334	482	2	to	to	ADP
gujaf-334	482	3	a	a	DET
gujaf-334	482	4	large	large	ADJ
gujaf-334	482	5	extent	extent	NOUN
gujaf-334	482	6	may	may	AUX
gujaf-334	482	7	have	have	AUX
gujaf-334	482	8	resulted	result	VERB
gujaf-334	482	9	in	in	ADP
gujaf-334	482	10	a	a	DET
gujaf-334	482	11	situation	situation	NOUN
gujaf-334	482	12	where	where	SCONJ
gujaf-334	482	13	valuation	valuation	NOUN
gujaf-334	482	14	models	model	NOUN
gujaf-334	482	15	are	be	AUX
gujaf-334	482	16	applied	apply	VERB
gujaf-334	482	17	which	which	PRON
gujaf-334	482	18	increase	increase	VERB
gujaf-334	482	19	the	the	DET
gujaf-334	482	20	possibility	possibility	NOUN
gujaf-334	482	21	of	of	ADP
gujaf-334	482	22	inherent	inherent	ADJ
gujaf-334	482	23	measurement	measurement	NOUN
gujaf-334	482	24	error	error	NOUN
gujaf-334	482	25	or	or	CCONJ
gujaf-334	482	26	management	management	NOUN
gujaf-334	482	27	induced	induce	VERB
gujaf-334	482	28	error	error	NOUN
gujaf-334	482	29	in	in	ADP
gujaf-334	482	30	fair	fair	ADJ
gujaf-334	482	31	value	value	NOUN
gujaf-334	482	32	estimates	estimate	NOUN
gujaf-334	482	33	.	.	PUNCT
gujaf-334	483	1	consequently	consequently	ADV
gujaf-334	483	2	,	,	PUNCT
gujaf-334	483	3	the	the	DET
gujaf-334	483	4	coefficient	coefficient	NOUN
gujaf-334	483	5	of	of	ADP
gujaf-334	483	6	level	level	NOUN
gujaf-334	483	7	three	three	NUM
gujaf-334	483	8	fair	fair	ADJ
gujaf-334	483	9	value	value	NOUN
gujaf-334	483	10	measurements	measurement	NOUN
gujaf-334	483	11	might	might	AUX
gujaf-334	483	12	not	not	PART
gujaf-334	483	13	be	be	AUX
gujaf-334	483	14	representative	representative	ADJ
gujaf-334	483	15	or	or	CCONJ
gujaf-334	483	16	even	even	ADV
gujaf-334	483	17	biased	biased	ADJ
gujaf-334	483	18	.	.	PUNCT
gujaf-334	484	1	this	this	PRON
gujaf-334	484	2	perhaps	perhaps	ADV
gujaf-334	484	3	account	account	VERB
gujaf-334	484	4	for	for	ADP
gujaf-334	484	5	insignificant	insignificant	ADJ
gujaf-334	484	6	relationship	relationship	NOUN
gujaf-334	484	7	between	between	ADP
gujaf-334	484	8	level	level	NOUN
gujaf-334	484	9	3	3	NUM
gujaf-334	484	10	fair	fair	ADJ
gujaf-334	484	11	value	value	NOUN
gujaf-334	484	12	measurement	measurement	NOUN
gujaf-334	484	13	hierarchy	hierarchy	NOUN
gujaf-334	484	14	and	and	CCONJ
gujaf-334	484	15	share	share	VERB
gujaf-334	484	16	prices	price	NOUN
gujaf-334	484	17	of	of	ADP
gujaf-334	484	18	listed	list	VERB
gujaf-334	484	19	financial	financial	ADJ
gujaf-334	484	20	services	service	NOUN
gujaf-334	484	21	companies	company	NOUN
gujaf-334	484	22	in	in	ADP
gujaf-334	484	23	nigeria	nigeria	PROPN
gujaf-334	484	24	.	.	PUNCT
gujaf-334	485	1	this	this	DET
gujaf-334	485	2	finding	finding	NOUN
gujaf-334	485	3	is	be	AUX
gujaf-334	485	4	in	in	ADP
gujaf-334	485	5	line	line	NOUN
gujaf-334	485	6	with	with	ADP
gujaf-334	485	7	our	our	PRON
gujaf-334	485	8	prior	prior	ADJ
gujaf-334	485	9	argument	argument	NOUN
gujaf-334	485	10	and	and	CCONJ
gujaf-334	485	11	a	a	DET
gujaf-334	485	12	valid	valid	ADJ
gujaf-334	485	13	concern	concern	NOUN
gujaf-334	485	14	that	that	SCONJ
gujaf-334	485	15	overstating	overstate	VERB
gujaf-334	485	16	or	or	CCONJ
gujaf-334	485	17	understating	understate	VERB
gujaf-334	485	18	reported	report	VERB
gujaf-334	485	19	fair	fair	ADJ
gujaf-334	485	20	values	value	NOUN
gujaf-334	485	21	caused	cause	VERB
gujaf-334	485	22	by	by	ADP
gujaf-334	485	23	the	the	DET
gujaf-334	485	24	managerial	managerial	ADJ
gujaf-334	485	25	estimation	estimation	NOUN
gujaf-334	485	26	process	process	NOUN
gujaf-334	485	27	renders	render	VERB
gujaf-334	485	28	level	level	NOUN
gujaf-334	485	29	3	3	NUM
gujaf-334	485	30	fair	fair	ADJ
gujaf-334	485	31	value	value	NOUN
gujaf-334	485	32	estimates	estimate	VERB
gujaf-334	485	33	potentially	potentially	ADV
gujaf-334	485	34	misleading	misleading	ADJ
gujaf-334	485	35	and	and	CCONJ
gujaf-334	485	36	hence	hence	ADV
gujaf-334	485	37	less	less	ADJ
gujaf-334	485	38	value	value	NOUN
gujaf-334	485	39	relevant	relevant	ADJ
gujaf-334	485	40	.	.	PUNCT
gujaf-334	486	1	the	the	DET
gujaf-334	486	2	finding	finding	NOUN
gujaf-334	486	3	of	of	ADP
gujaf-334	486	4	this	this	DET
gujaf-334	486	5	study	study	NOUN
gujaf-334	486	6	is	be	AUX
gujaf-334	486	7	consistent	consistent	ADJ
gujaf-334	486	8	with	with	ADP
gujaf-334	486	9	bosch	bosch	PROPN
gujaf-334	486	10	(	(	PUNCT
gujaf-334	486	11	2012	2012	NUM
gujaf-334	486	12	)	)	PUNCT
gujaf-334	486	13	who	who	PRON
gujaf-334	486	14	argues	argue	VERB
gujaf-334	486	15	that	that	SCONJ
gujaf-334	486	16	investors	investor	NOUN
gujaf-334	486	17	only	only	ADV
gujaf-334	486	18	doubt	doubt	VERB
gujaf-334	486	19	the	the	DET
gujaf-334	486	20	reliability	reliability	NOUN
gujaf-334	486	21	of	of	ADP
gujaf-334	486	22	fair	fair	ADJ
gujaf-334	486	23	values	value	NOUN
gujaf-334	486	24	whose	whose	DET
gujaf-334	486	25	inputs	input	NOUN
gujaf-334	486	26	are	be	AUX
gujaf-334	486	27	based	base	VERB
gujaf-334	486	28	on	on	ADP
gujaf-334	486	29	discretionary	discretionary	ADJ
gujaf-334	486	30	assumptions	assumption	NOUN
gujaf-334	486	31	.	.	PUNCT
gujaf-334	487	1	however	however	ADV
gujaf-334	487	2	,	,	PUNCT
gujaf-334	487	3	it	it	PRON
gujaf-334	487	4	contradicts	contradict	VERB
gujaf-334	487	5	the	the	DET
gujaf-334	487	6	study	study	NOUN
gujaf-334	487	7	conducted	conduct	VERB
gujaf-334	487	8	by	by	ADP
gujaf-334	487	9	siekkinen	siekkinen	PROPN
gujaf-334	487	10	,	,	PUNCT
gujaf-334	487	11	(	(	PUNCT
gujaf-334	487	12	2016	2016	NUM
gujaf-334	487	13	)	)	PUNCT
gujaf-334	487	14	,	,	PUNCT
gujaf-334	487	15	goh	goh	PROPN
gujaf-334	487	16	et	et	PROPN
gujaf-334	487	17	al	al	PROPN
gujaf-334	487	18	.	.	PROPN
gujaf-334	487	19	,	,	PUNCT
gujaf-334	487	20	(	(	PUNCT
gujaf-334	487	21	2015	2015	NUM
gujaf-334	487	22	)	)	PUNCT
gujaf-334	487	23	,	,	PUNCT
gujaf-334	487	24	song	song	NOUN
gujaf-334	487	25	et	et	PROPN
gujaf-334	487	26	al	al	PROPN
gujaf-334	487	27	.	.	PROPN
gujaf-334	487	28	,	,	PUNCT
gujaf-334	487	29	(	(	PUNCT
gujaf-334	487	30	2010	2010	NUM
gujaf-334	487	31	)	)	PUNCT
gujaf-334	487	32	,	,	PUNCT
gujaf-334	487	33	and	and	CCONJ
gujaf-334	487	34	kolev	kolev	NOUN
gujaf-334	487	35	,	,	PUNCT
gujaf-334	487	36	(	(	PUNCT
gujaf-334	487	37	2008	2008	NUM
gujaf-334	487	38	)	)	PUNCT
gujaf-334	487	39	,	,	PUNCT
gujaf-334	487	40	who	who	PRON
gujaf-334	487	41	provide	provide	VERB
gujaf-334	487	42	empirical	empirical	ADJ
gujaf-334	487	43	evidence	evidence	NOUN
gujaf-334	487	44	that	that	PRON
gujaf-334	487	45	level	level	VERB
gujaf-334	487	46	3	3	NUM
gujaf-334	487	47	fair	fair	ADJ
gujaf-334	487	48	value	value	NOUN
gujaf-334	487	49	measurement	measurement	NOUN
gujaf-334	487	50	hierarchy	hierarchy	NOUN
gujaf-334	487	51	is	be	AUX
gujaf-334	487	52	positively	positively	ADV
gujaf-334	487	53	and	and	CCONJ
gujaf-334	487	54	significantly	significantly	ADV
gujaf-334	487	55	influencing	influence	VERB
gujaf-334	487	56	the	the	DET
gujaf-334	487	57	market	market	NOUN
gujaf-334	487	58	prices	price	NOUN
gujaf-334	487	59	.	.	PUNCT
gujaf-334	488	1	this	this	PRON
gujaf-334	488	2	is	be	AUX
gujaf-334	488	3	not	not	PART
gujaf-334	488	4	surprising	surprising	ADJ
gujaf-334	488	5	because	because	SCONJ
gujaf-334	488	6	these	these	DET
gujaf-334	488	7	studies	study	NOUN
gujaf-334	488	8	were	be	AUX
gujaf-334	488	9	conducted	conduct	VERB
gujaf-334	488	10	in	in	ADP
gujaf-334	488	11	an	an	DET
gujaf-334	488	12	environment	environment	NOUN
gujaf-334	488	13	with	with	ADP
gujaf-334	488	14	efficient	efficient	ADJ
gujaf-334	488	15	and	and	CCONJ
gujaf-334	488	16	active	active	ADJ
gujaf-334	488	17	markets	market	NOUN
gujaf-334	488	18	for	for	ADP
gujaf-334	488	19	financial	financial	ADJ
gujaf-334	488	20	instruments	instrument	NOUN
gujaf-334	488	21	.	.	PUNCT
gujaf-334	489	1	gusau	gusau	ADJ
gujaf-334	489	2	journal	journal	PROPN
gujaf-334	489	3	of	of	ADP
gujaf-334	489	4	accounting	accounting	NOUN
gujaf-334	489	5	and	and	CCONJ
gujaf-334	489	6	finance	finance	NOUN
gujaf-334	489	7	,	,	PUNCT
gujaf-334	489	8	vol	vol	NOUN
gujaf-334	489	9	.	.	PROPN
gujaf-334	489	10	5	5	NUM
gujaf-334	489	11	,	,	PUNCT
gujaf-334	489	12	issue	issue	NOUN
gujaf-334	489	13	2	2	NUM
gujaf-334	489	14	,	,	PUNCT
gujaf-334	489	15	october	october	PROPN
gujaf-334	489	16	,	,	PUNCT
gujaf-334	489	17	2024	2024	NUM
gujaf-334	489	18	195	195	NUM
gujaf-334	489	19	again	again	ADV
gujaf-334	489	20	,	,	PUNCT
gujaf-334	489	21	the	the	DET
gujaf-334	489	22	relationship	relationship	NOUN
gujaf-334	489	23	between	between	ADP
gujaf-334	489	24	level	level	NOUN
gujaf-334	489	25	1&2	1&2	NUM
gujaf-334	489	26	fair	fair	ADJ
gujaf-334	489	27	value	value	NOUN
gujaf-334	489	28	financial	financial	ADJ
gujaf-334	489	29	liabilities	liability	NOUN
gujaf-334	489	30	measurement	measurement	NOUN
gujaf-334	489	31	hierarchy	hierarchy	NOUN
gujaf-334	489	32	and	and	CCONJ
gujaf-334	489	33	share	share	NOUN
gujaf-334	489	34	prices	price	NOUN
gujaf-334	489	35	is	be	AUX
gujaf-334	489	36	negative	negative	ADJ
gujaf-334	489	37	and	and	CCONJ
gujaf-334	489	38	statistically	statistically	ADV
gujaf-334	489	39	significant	significant	ADJ
gujaf-334	489	40	.	.	PUNCT
gujaf-334	490	1	this	this	PRON
gujaf-334	490	2	indicates	indicate	VERB
gujaf-334	490	3	that	that	DET
gujaf-334	490	4	level	level	NOUN
gujaf-334	490	5	1&2	1&2	NUM
gujaf-334	490	6	fair	fair	ADJ
gujaf-334	490	7	value	value	NOUN
gujaf-334	490	8	liabilities	liability	NOUN
gujaf-334	490	9	have	have	VERB
gujaf-334	490	10	a	a	DET
gujaf-334	490	11	negative	negative	ADJ
gujaf-334	490	12	and	and	CCONJ
gujaf-334	490	13	significant	significant	ADJ
gujaf-334	490	14	relationship	relationship	NOUN
gujaf-334	490	15	with	with	ADP
gujaf-334	490	16	share	share	NOUN
gujaf-334	490	17	prices	price	NOUN
gujaf-334	490	18	of	of	ADP
gujaf-334	490	19	listed	list	VERB
gujaf-334	490	20	financial	financial	ADJ
gujaf-334	490	21	services	service	NOUN
gujaf-334	490	22	companies	company	NOUN
gujaf-334	490	23	in	in	ADP
gujaf-334	490	24	nigeria	nigeria	PROPN
gujaf-334	490	25	.	.	PUNCT
gujaf-334	491	1	the	the	DET
gujaf-334	491	2	negative	negative	ADJ
gujaf-334	491	3	relationship	relationship	NOUN
gujaf-334	491	4	between	between	ADP
gujaf-334	491	5	share	share	NOUN
gujaf-334	491	6	price	price	NOUN
gujaf-334	491	7	and	and	CCONJ
gujaf-334	491	8	level	level	VERB
gujaf-334	491	9	1&2	1&2	NUM
gujaf-334	491	10	fair	fair	ADJ
gujaf-334	491	11	value	value	NOUN
gujaf-334	491	12	financial	financial	ADJ
gujaf-334	491	13	liabilities	liability	NOUN
gujaf-334	491	14	implies	imply	VERB
gujaf-334	491	15	that	that	SCONJ
gujaf-334	491	16	as	as	SCONJ
gujaf-334	491	17	more	more	ADJ
gujaf-334	491	18	financial	financial	ADJ
gujaf-334	491	19	liabilities	liability	NOUN
gujaf-334	491	20	of	of	ADP
gujaf-334	491	21	financial	financial	ADJ
gujaf-334	491	22	services	service	NOUN
gujaf-334	491	23	companies	company	NOUN
gujaf-334	491	24	are	be	AUX
gujaf-334	491	25	fair	fair	ADV
gujaf-334	491	26	valued	value	VERB
gujaf-334	491	27	using	use	VERB
gujaf-334	491	28	the	the	DET
gujaf-334	491	29	observable	observable	ADJ
gujaf-334	491	30	market	market	NOUN
gujaf-334	491	31	input	input	NOUN
gujaf-334	491	32	,	,	PUNCT
gujaf-334	491	33	the	the	PRON
gujaf-334	491	34	higher	high	ADJ
gujaf-334	491	35	the	the	DET
gujaf-334	491	36	possibility	possibility	NOUN
gujaf-334	491	37	that	that	SCONJ
gujaf-334	491	38	investors	investor	NOUN
gujaf-334	491	39	will	will	AUX
gujaf-334	491	40	repose	repose	VERB
gujaf-334	491	41	low	low	ADJ
gujaf-334	491	42	confidence	confidence	NOUN
gujaf-334	491	43	and	and	CCONJ
gujaf-334	491	44	consequently	consequently	ADV
gujaf-334	491	45	lead	lead	VERB
gujaf-334	491	46	to	to	ADP
gujaf-334	491	47	a	a	DET
gujaf-334	491	48	decrease	decrease	NOUN
gujaf-334	491	49	in	in	ADP
gujaf-334	491	50	the	the	DET
gujaf-334	491	51	share	share	NOUN
gujaf-334	491	52	prices	price	NOUN
gujaf-334	491	53	of	of	ADP
gujaf-334	491	54	listed	list	VERB
gujaf-334	491	55	financial	financial	ADJ
gujaf-334	491	56	services	service	NOUN
gujaf-334	491	57	companies	company	NOUN
gujaf-334	491	58	in	in	ADP
gujaf-334	491	59	nigeria	nigeria	PROPN
gujaf-334	491	60	.	.	PUNCT
gujaf-334	492	1	the	the	DET
gujaf-334	492	2	fair	fair	ADJ
gujaf-334	492	3	value	value	NOUN
gujaf-334	492	4	financial	financial	ADJ
gujaf-334	492	5	assets	asset	NOUN
gujaf-334	492	6	level	level	NOUN
gujaf-334	492	7	1	1	NUM
gujaf-334	492	8	and	and	CCONJ
gujaf-334	492	9	level	level	NOUN
gujaf-334	492	10	2	2	NUM
gujaf-334	492	11	appear	appear	VERB
gujaf-334	492	12	to	to	PART
gujaf-334	492	13	be	be	AUX
gujaf-334	492	14	positively	positively	ADV
gujaf-334	492	15	and	and	CCONJ
gujaf-334	492	16	significantly	significantly	ADV
gujaf-334	492	17	influencing	influence	VERB
gujaf-334	492	18	the	the	DET
gujaf-334	492	19	market	market	NOUN
gujaf-334	492	20	prices	price	NOUN
gujaf-334	492	21	even	even	ADV
gujaf-334	492	22	before	before	ADP
gujaf-334	492	23	the	the	DET
gujaf-334	492	24	introduction	introduction	NOUN
gujaf-334	492	25	of	of	ADP
gujaf-334	492	26	interaction	interaction	NOUN
gujaf-334	492	27	variable	variable	NOUN
gujaf-334	492	28	(	(	PUNCT
gujaf-334	492	29	audit	audit	VERB
gujaf-334	492	30	qualitybig	qualitybig	ADJ
gujaf-334	492	31	4	4	NUM
gujaf-334	492	32	)	)	PUNCT
gujaf-334	492	33	as	as	SCONJ
gujaf-334	492	34	shown	show	VERB
gujaf-334	492	35	in	in	ADP
gujaf-334	492	36	model	model	NOUN
gujaf-334	492	37	1	1	NUM
gujaf-334	492	38	above	above	ADV
gujaf-334	492	39	.	.	PUNCT
gujaf-334	493	1	this	this	PRON
gujaf-334	493	2	means	mean	VERB
gujaf-334	493	3	fair	fair	ADJ
gujaf-334	493	4	value	value	NOUN
gujaf-334	493	5	financial	financial	ADJ
gujaf-334	493	6	assets	asset	NOUN
gujaf-334	493	7	level	level	NOUN
gujaf-334	493	8	1	1	NUM
gujaf-334	493	9	and	and	CCONJ
gujaf-334	493	10	level	level	NOUN
gujaf-334	493	11	2	2	NUM
gujaf-334	493	12	are	be	AUX
gujaf-334	493	13	value	value	NOUN
gujaf-334	493	14	relevant	relevant	ADJ
gujaf-334	493	15	and	and	CCONJ
gujaf-334	493	16	enhance	enhance	VERB
gujaf-334	493	17	investors	investor	NOUN
gujaf-334	493	18	’	'	PUNCT
gujaf-334	493	19	confidence	confidence	NOUN
gujaf-334	493	20	.	.	PUNCT
gujaf-334	494	1	however	however	ADV
gujaf-334	494	2	,	,	PUNCT
gujaf-334	494	3	the	the	DET
gujaf-334	494	4	introduction	introduction	NOUN
gujaf-334	494	5	of	of	ADP
gujaf-334	494	6	moderating	moderate	VERB
gujaf-334	494	7	variable	variable	NOUN
gujaf-334	494	8	of	of	ADP
gujaf-334	494	9	audit	audit	NOUN
gujaf-334	494	10	quality	quality	NOUN
gujaf-334	494	11	(	(	PUNCT
gujaf-334	494	12	big-4	big-4	X
gujaf-334	494	13	)	)	PUNCT
gujaf-334	494	14	improves	improve	VERB
gujaf-334	494	15	the	the	DET
gujaf-334	494	16	explanatory	explanatory	ADJ
gujaf-334	494	17	power	power	NOUN
gujaf-334	494	18	of	of	ADP
gujaf-334	494	19	the	the	DET
gujaf-334	494	20	model	model	NOUN
gujaf-334	494	21	represented	represent	VERB
gujaf-334	494	22	by	by	ADP
gujaf-334	494	23	r2	r2	PROPN
gujaf-334	494	24	which	which	PRON
gujaf-334	494	25	is	be	AUX
gujaf-334	494	26	the	the	DET
gujaf-334	494	27	multiple	multiple	ADJ
gujaf-334	494	28	coefficients	coefficient	NOUN
gujaf-334	494	29	of	of	ADP
gujaf-334	494	30	determination	determination	NOUN
gujaf-334	494	31	.	.	PUNCT
gujaf-334	495	1	this	this	PRON
gujaf-334	495	2	suggests	suggest	VERB
gujaf-334	495	3	that	that	SCONJ
gujaf-334	495	4	companies	company	NOUN
gujaf-334	495	5	with	with	ADP
gujaf-334	495	6	a	a	DET
gujaf-334	495	7	big-4	big-4	ADJ
gujaf-334	495	8	auditor	auditor	NOUN
gujaf-334	495	9	have	have	VERB
gujaf-334	495	10	higher	high	ADJ
gujaf-334	495	11	information	information	NOUN
gujaf-334	495	12	quality	quality	NOUN
gujaf-334	495	13	regarding	regard	VERB
gujaf-334	495	14	fair	fair	ADJ
gujaf-334	495	15	value	value	NOUN
gujaf-334	495	16	estimates	estimate	NOUN
gujaf-334	495	17	,	,	PUNCT
gujaf-334	495	18	hence	hence	ADV
gujaf-334	495	19	,	,	PUNCT
gujaf-334	495	20	value	value	NOUN
gujaf-334	495	21	relevance	relevance	NOUN
gujaf-334	495	22	of	of	ADP
gujaf-334	495	23	fair	fair	ADJ
gujaf-334	495	24	value	value	NOUN
gujaf-334	495	25	estimates	estimate	NOUN
gujaf-334	495	26	are	be	AUX
gujaf-334	495	27	significantly	significantly	ADV
gujaf-334	495	28	affected	affect	VERB
gujaf-334	495	29	by	by	ADP
gujaf-334	495	30	audit	audit	NOUN
gujaf-334	495	31	quality	quality	NOUN
gujaf-334	495	32	.	.	PUNCT
gujaf-334	496	1	similarly	similarly	ADV
gujaf-334	496	2	,	,	PUNCT
gujaf-334	496	3	fair	fair	ADJ
gujaf-334	496	4	value	value	NOUN
gujaf-334	496	5	financial	financial	ADJ
gujaf-334	496	6	assets	asset	NOUN
gujaf-334	496	7	level	level	NOUN
gujaf-334	496	8	3	3	NUM
gujaf-334	496	9	was	be	AUX
gujaf-334	496	10	found	find	VERB
gujaf-334	496	11	to	to	PART
gujaf-334	496	12	be	be	AUX
gujaf-334	496	13	positive	positive	ADJ
gujaf-334	496	14	and	and	CCONJ
gujaf-334	496	15	insignificant	insignificant	ADJ
gujaf-334	496	16	prior	prior	ADV
gujaf-334	496	17	to	to	ADP
gujaf-334	496	18	the	the	DET
gujaf-334	496	19	introduction	introduction	NOUN
gujaf-334	496	20	of	of	ADP
gujaf-334	496	21	moderating	moderate	VERB
gujaf-334	496	22	variable	variable	NOUN
gujaf-334	496	23	(	(	PUNCT
gujaf-334	496	24	audit	audit	VERB
gujaf-334	496	25	qualitybig	qualitybig	ADJ
gujaf-334	496	26	4	4	NUM
gujaf-334	496	27	)	)	PUNCT
gujaf-334	496	28	as	as	SCONJ
gujaf-334	496	29	indicated	indicate	VERB
gujaf-334	496	30	in	in	ADP
gujaf-334	496	31	model	model	NOUN
gujaf-334	496	32	1	1	NUM
gujaf-334	496	33	above	above	ADV
gujaf-334	496	34	,	,	PUNCT
gujaf-334	496	35	which	which	PRON
gujaf-334	496	36	means	mean	VERB
gujaf-334	496	37	investors	investor	NOUN
gujaf-334	496	38	place	place	VERB
gujaf-334	496	39	lower	low	ADJ
gujaf-334	496	40	value	value	NOUN
gujaf-334	496	41	on	on	ADP
gujaf-334	496	42	the	the	DET
gujaf-334	496	43	level	level	NOUN
gujaf-334	496	44	3	3	NUM
gujaf-334	496	45	estimates	estimate	NOUN
gujaf-334	496	46	probably	probably	ADV
gujaf-334	496	47	because	because	SCONJ
gujaf-334	496	48	its	its	PRON
gujaf-334	496	49	largely	largely	ADV
gujaf-334	496	50	based	base	VERB
gujaf-334	496	51	on	on	ADP
gujaf-334	496	52	discretionary	discretionary	ADJ
gujaf-334	496	53	estimates	estimate	NOUN
gujaf-334	496	54	.	.	PUNCT
gujaf-334	497	1	however	however	ADV
gujaf-334	497	2	,	,	PUNCT
gujaf-334	497	3	the	the	DET
gujaf-334	497	4	moderating	moderate	VERB
gujaf-334	497	5	variable	variable	NOUN
gujaf-334	497	6	of	of	ADP
gujaf-334	497	7	audit	audit	NOUN
gujaf-334	497	8	quality	quality	NOUN
gujaf-334	497	9	has	have	AUX
gujaf-334	497	10	enhanced	enhance	VERB
gujaf-334	497	11	the	the	DET
gujaf-334	497	12	value	value	NOUN
gujaf-334	497	13	relevance	relevance	NOUN
gujaf-334	497	14	of	of	ADP
gujaf-334	497	15	level	level	NOUN
gujaf-334	497	16	3	3	NUM
gujaf-334	497	17	fair	fair	ADJ
gujaf-334	497	18	value	value	NOUN
gujaf-334	497	19	estimates	estimate	NOUN
gujaf-334	497	20	.	.	PUNCT
gujaf-334	498	1	the	the	DET
gujaf-334	498	2	coefficient	coefficient	NOUN
gujaf-334	498	3	of	of	ADP
gujaf-334	498	4	level	level	NOUN
gujaf-334	498	5	3	3	NUM
gujaf-334	498	6	fair	fair	ADJ
gujaf-334	498	7	value	value	NOUN
gujaf-334	498	8	measurement	measurement	NOUN
gujaf-334	498	9	changed	change	VERB
gujaf-334	498	10	from	from	ADP
gujaf-334	498	11	insignificant	insignificant	ADJ
gujaf-334	498	12	at	at	ADP
gujaf-334	498	13	all	all	DET
gujaf-334	498	14	levels	level	NOUN
gujaf-334	498	15	in	in	ADP
gujaf-334	498	16	model	model	NOUN
gujaf-334	498	17	1	1	NUM
gujaf-334	498	18	to	to	ADP
gujaf-334	498	19	positive	positive	ADJ
gujaf-334	498	20	and	and	CCONJ
gujaf-334	498	21	significant	significant	ADJ
gujaf-334	498	22	at	at	ADP
gujaf-334	498	23	1	1	NUM
gujaf-334	498	24	%	%	NOUN
gujaf-334	498	25	in	in	ADP
gujaf-334	498	26	model	model	NOUN
gujaf-334	498	27	2	2	NUM
gujaf-334	498	28	after	after	ADP
gujaf-334	498	29	the	the	DET
gujaf-334	498	30	introduction	introduction	NOUN
gujaf-334	498	31	of	of	ADP
gujaf-334	498	32	moderating	moderate	VERB
gujaf-334	498	33	variable	variable	NOUN
gujaf-334	498	34	of	of	ADP
gujaf-334	498	35	audit	audit	NOUN
gujaf-334	498	36	quality	quality	NOUN
gujaf-334	498	37	.	.	PUNCT
gujaf-334	499	1	this	this	PRON
gujaf-334	499	2	suggests	suggest	VERB
gujaf-334	499	3	that	that	SCONJ
gujaf-334	499	4	audit	audit	NOUN
gujaf-334	499	5	quality	quality	NOUN
gujaf-334	499	6	plays	play	VERB
gujaf-334	499	7	a	a	DET
gujaf-334	499	8	significant	significant	ADJ
gujaf-334	499	9	role	role	NOUN
gujaf-334	499	10	in	in	ADP
gujaf-334	499	11	moderating	moderate	VERB
gujaf-334	499	12	the	the	DET
gujaf-334	499	13	value	value	NOUN
gujaf-334	499	14	relevance	relevance	NOUN
gujaf-334	499	15	of	of	ADP
gujaf-334	499	16	level	level	NOUN
gujaf-334	499	17	3	3	NUM
gujaf-334	499	18	fair	fair	ADJ
gujaf-334	499	19	value	value	NOUN
gujaf-334	499	20	estimate	estimate	NOUN
gujaf-334	499	21	.	.	PUNCT
gujaf-334	500	1	high	high	ADJ
gujaf-334	500	2	audit	audit	NOUN
gujaf-334	500	3	quality	quality	NOUN
gujaf-334	500	4	is	be	AUX
gujaf-334	500	5	expected	expect	VERB
gujaf-334	500	6	to	to	PART
gujaf-334	500	7	increase	increase	VERB
gujaf-334	500	8	the	the	DET
gujaf-334	500	9	quality	quality	NOUN
gujaf-334	500	10	of	of	ADP
gujaf-334	500	11	information	information	NOUN
gujaf-334	500	12	content	content	NOUN
gujaf-334	500	13	of	of	ADP
gujaf-334	500	14	financial	financial	ADJ
gujaf-334	500	15	statements	statement	NOUN
gujaf-334	500	16	,	,	PUNCT
gujaf-334	500	17	thereby	thereby	ADV
gujaf-334	500	18	decreasing	decrease	VERB
gujaf-334	500	19	information	information	NOUN
gujaf-334	500	20	asymmetry	asymmetry	NOUN
gujaf-334	500	21	between	between	ADP
gujaf-334	500	22	investors	investor	NOUN
gujaf-334	500	23	and	and	CCONJ
gujaf-334	500	24	managers	manager	NOUN
gujaf-334	500	25	and	and	CCONJ
gujaf-334	500	26	consequently	consequently	ADV
gujaf-334	500	27	increase	increase	VERB
gujaf-334	500	28	the	the	DET
gujaf-334	500	29	value	value	NOUN
gujaf-334	500	30	relevance	relevance	NOUN
gujaf-334	500	31	of	of	ADP
gujaf-334	500	32	fair	fair	ADJ
gujaf-334	500	33	value	value	NOUN
gujaf-334	500	34	estimates	estimate	NOUN
gujaf-334	500	35	.	.	PUNCT
gujaf-334	501	1	high	high	ADJ
gujaf-334	501	2	audit	audit	NOUN
gujaf-334	501	3	quality	quality	NOUN
gujaf-334	501	4	which	which	PRON
gujaf-334	501	5	is	be	AUX
gujaf-334	501	6	an	an	DET
gujaf-334	501	7	essential	essential	ADJ
gujaf-334	501	8	part	part	NOUN
gujaf-334	501	9	of	of	ADP
gujaf-334	501	10	the	the	DET
gujaf-334	501	11	external	external	ADJ
gujaf-334	501	12	control	control	NOUN
gujaf-334	501	13	mechanisms	mechanism	NOUN
gujaf-334	501	14	of	of	ADP
gujaf-334	501	15	the	the	DET
gujaf-334	501	16	management	management	NOUN
gujaf-334	501	17	enhances	enhance	VERB
gujaf-334	501	18	the	the	DET
gujaf-334	501	19	credibility	credibility	NOUN
gujaf-334	501	20	of	of	ADP
gujaf-334	501	21	financial	financial	ADJ
gujaf-334	501	22	reports	report	NOUN
gujaf-334	501	23	(	(	PUNCT
gujaf-334	501	24	defond	defond	NOUN
gujaf-334	501	25	&	&	CCONJ
gujaf-334	501	26	zhang	zhang	PROPN
gujaf-334	501	27	,	,	PUNCT
gujaf-334	501	28	2014	2014	NUM
gujaf-334	501	29	)	)	PUNCT
gujaf-334	501	30	.	.	PUNCT
gujaf-334	502	1	finally	finally	ADV
gujaf-334	502	2	,	,	PUNCT
gujaf-334	502	3	the	the	DET
gujaf-334	502	4	result	result	NOUN
gujaf-334	502	5	revealed	reveal	VERB
gujaf-334	502	6	that	that	SCONJ
gujaf-334	502	7	all	all	DET
gujaf-334	502	8	fair	fair	ADJ
gujaf-334	502	9	value	value	NOUN
gujaf-334	502	10	hierarchies	hierarchy	NOUN
gujaf-334	502	11	are	be	AUX
gujaf-334	502	12	value	value	NOUN
gujaf-334	502	13	relevant	relevant	ADJ
gujaf-334	502	14	and	and	CCONJ
gujaf-334	502	15	the	the	DET
gujaf-334	502	16	value	value	NOUN
gujaf-334	502	17	relevance	relevance	NOUN
gujaf-334	502	18	of	of	ADP
gujaf-334	502	19	level	level	NOUN
gujaf-334	502	20	one	one	NUM
gujaf-334	502	21	and	and	CCONJ
gujaf-334	502	22	level	level	VERB
gujaf-334	502	23	two	two	NUM
gujaf-334	502	24	fair	fair	ADJ
gujaf-334	502	25	values	value	NOUN
gujaf-334	502	26	tend	tend	VERB
gujaf-334	502	27	to	to	PART
gujaf-334	502	28	be	be	AUX
gujaf-334	502	29	greater	great	ADJ
gujaf-334	502	30	than	than	ADP
gujaf-334	502	31	the	the	DET
gujaf-334	502	32	value	value	NOUN
gujaf-334	502	33	relevance	relevance	NOUN
gujaf-334	502	34	of	of	ADP
gujaf-334	502	35	level	level	NOUN
gujaf-334	502	36	three	three	NUM
gujaf-334	502	37	fair	fair	ADJ
gujaf-334	502	38	value	value	NOUN
gujaf-334	502	39	estimate	estimate	NOUN
gujaf-334	502	40	.	.	PUNCT
gujaf-334	503	1	in	in	ADP
gujaf-334	503	2	addition	addition	NOUN
gujaf-334	503	3	,	,	PUNCT
gujaf-334	503	4	the	the	DET
gujaf-334	503	5	results	result	NOUN
gujaf-334	503	6	of	of	ADP
gujaf-334	503	7	the	the	DET
gujaf-334	503	8	f	f	NOUN
gujaf-334	503	9	-	-	PUNCT
gujaf-334	503	10	test	test	NOUN
gujaf-334	503	11	presented	present	VERB
gujaf-334	503	12	on	on	ADP
gujaf-334	503	13	table	table	NOUN
gujaf-334	503	14	4.5.3	4.5.3	NOUN
gujaf-334	503	15	indicate	indicate	VERB
gujaf-334	503	16	that	that	SCONJ
gujaf-334	503	17	the	the	DET
gujaf-334	503	18	coefficient	coefficient	NOUN
gujaf-334	503	19	for	for	ADP
gujaf-334	503	20	level	level	NOUN
gujaf-334	503	21	1	1	NUM
gujaf-334	503	22	and	and	CCONJ
gujaf-334	503	23	level	level	NOUN
gujaf-334	503	24	2	2	NUM
gujaf-334	503	25	hierarchy	hierarchy	NOUN
gujaf-334	503	26	is	be	AUX
gujaf-334	503	27	significantly	significantly	ADV
gujaf-334	503	28	different	different	ADJ
gujaf-334	503	29	from	from	ADP
gujaf-334	503	30	that	that	PRON
gujaf-334	503	31	of	of	ADP
gujaf-334	503	32	level	level	NOUN
gujaf-334	503	33	3	3	NUM
gujaf-334	503	34	fair	fair	ADJ
gujaf-334	503	35	value	value	NOUN
gujaf-334	503	36	hierarchy	hierarchy	NOUN
gujaf-334	503	37	.	.	PUNCT
gujaf-334	504	1	this	this	PRON
gujaf-334	504	2	suggests	suggest	VERB
gujaf-334	504	3	that	that	SCONJ
gujaf-334	504	4	investors	investor	NOUN
gujaf-334	504	5	price	price	NOUN
gujaf-334	504	6	level	level	NOUN
gujaf-334	504	7	1	1	NUM
gujaf-334	504	8	and	and	CCONJ
gujaf-334	504	9	level	level	NOUN
gujaf-334	504	10	2	2	NUM
gujaf-334	504	11	fair	fair	ADJ
gujaf-334	504	12	value	value	NOUN
gujaf-334	504	13	assets	asset	NOUN
gujaf-334	504	14	significantly	significantly	ADV
gujaf-334	504	15	higher	high	ADJ
gujaf-334	504	16	than	than	ADP
gujaf-334	504	17	level	level	NOUN
gujaf-334	504	18	3	3	NUM
gujaf-334	504	19	fair	fair	ADJ
gujaf-334	504	20	value	value	NOUN
gujaf-334	504	21	assets	asset	NOUN
gujaf-334	504	22	.	.	PUNCT
gujaf-334	505	1	this	this	PRON
gujaf-334	505	2	implies	imply	VERB
gujaf-334	505	3	that	that	SCONJ
gujaf-334	505	4	investors	investor	NOUN
gujaf-334	505	5	are	be	AUX
gujaf-334	505	6	willing	willing	ADJ
gujaf-334	505	7	to	to	PART
gujaf-334	505	8	pay	pay	VERB
gujaf-334	505	9	more	more	ADJ
gujaf-334	505	10	for	for	ADP
gujaf-334	505	11	level	level	NOUN
gujaf-334	505	12	1	1	NUM
gujaf-334	505	13	and	and	CCONJ
gujaf-334	505	14	level	level	NOUN
gujaf-334	505	15	2	2	NUM
gujaf-334	505	16	fair	fair	ADJ
gujaf-334	505	17	value	value	NOUN
gujaf-334	505	18	financial	financial	ADJ
gujaf-334	505	19	assets	asset	NOUN
gujaf-334	505	20	than	than	ADP
gujaf-334	505	21	level	level	NOUN
gujaf-334	505	22	3	3	NUM
gujaf-334	505	23	fair	fair	ADJ
gujaf-334	505	24	value	value	NOUN
gujaf-334	505	25	financial	financial	ADJ
gujaf-334	505	26	assets	asset	NOUN
gujaf-334	505	27	.	.	PUNCT
gujaf-334	506	1	investors	investor	NOUN
gujaf-334	506	2	tend	tend	VERB
gujaf-334	506	3	to	to	PART
gujaf-334	506	4	attach	attach	VERB
gujaf-334	506	5	more	more	ADJ
gujaf-334	506	6	value	value	NOUN
gujaf-334	506	7	to	to	PART
gujaf-334	506	8	level	level	VERB
gujaf-334	506	9	1	1	NUM
gujaf-334	506	10	and	and	CCONJ
gujaf-334	506	11	level	level	NOUN
gujaf-334	506	12	2	2	NUM
gujaf-334	506	13	estimates	estimate	NOUN
gujaf-334	506	14	because	because	SCONJ
gujaf-334	506	15	they	they	PRON
gujaf-334	506	16	are	be	AUX
gujaf-334	506	17	based	base	VERB
gujaf-334	506	18	on	on	ADP
gujaf-334	506	19	observable	observable	ADJ
gujaf-334	506	20	market	market	NOUN
gujaf-334	506	21	input	input	NOUN
gujaf-334	506	22	(	(	PUNCT
gujaf-334	506	23	quoted	quote	VERB
gujaf-334	506	24	prices	price	NOUN
gujaf-334	506	25	in	in	ADP
gujaf-334	506	26	active	active	ADJ
gujaf-334	506	27	markets	market	NOUN
gujaf-334	506	28	and	and	CCONJ
gujaf-334	506	29	quoted	quote	VERB
gujaf-334	506	30	prices	price	NOUN
gujaf-334	506	31	of	of	ADP
gujaf-334	506	32	comparable	comparable	ADJ
gujaf-334	506	33	items	item	NOUN
gujaf-334	506	34	in	in	ADP
gujaf-334	506	35	similar	similar	ADJ
gujaf-334	506	36	active	active	ADJ
gujaf-334	506	37	markets	market	NOUN
gujaf-334	506	38	)	)	PUNCT
gujaf-334	506	39	,	,	PUNCT
gujaf-334	506	40	while	while	SCONJ
gujaf-334	506	41	level	level	NOUN
gujaf-334	506	42	3	3	NUM
gujaf-334	506	43	is	be	AUX
gujaf-334	506	44	based	base	VERB
gujaf-334	506	45	on	on	ADP
gujaf-334	506	46	the	the	DET
gujaf-334	506	47	use	use	NOUN
gujaf-334	506	48	of	of	ADP
gujaf-334	506	49	unobservable	unobservable	ADJ
gujaf-334	506	50	(	(	PUNCT
gujaf-334	506	51	firm	firm	ADJ
gujaf-334	506	52	generated	generate	VERB
gujaf-334	506	53	)	)	PUNCT
gujaf-334	506	54	inputs	input	NOUN
gujaf-334	506	55	in	in	ADP
gujaf-334	506	56	fair	fair	ADJ
gujaf-334	506	57	value	value	NOUN
gujaf-334	506	58	measurements	measurement	NOUN
gujaf-334	506	59	which	which	PRON
gujaf-334	506	60	creates	create	VERB
gujaf-334	506	61	incentives	incentive	NOUN
gujaf-334	506	62	for	for	ADP
gujaf-334	506	63	managerial	managerial	ADJ
gujaf-334	506	64	opportunistic	opportunistic	ADJ
gujaf-334	506	65	behavior	behavior	NOUN
gujaf-334	506	66	.	.	PUNCT
gujaf-334	507	1	thus	thus	ADV
gujaf-334	507	2	,	,	PUNCT
gujaf-334	507	3	increasing	increase	VERB
gujaf-334	507	4	information	information	NOUN
gujaf-334	507	5	asymmetry	asymmetry	NOUN
gujaf-334	507	6	related	relate	VERB
gujaf-334	507	7	to	to	ADP
gujaf-334	507	8	agency	agency	NOUN
gujaf-334	507	9	cost	cost	NOUN
gujaf-334	507	10	,	,	PUNCT
gujaf-334	507	11	thereby	thereby	ADV
gujaf-334	507	12	making	make	VERB
gujaf-334	507	13	level	level	NOUN
gujaf-334	507	14	3	3	NUM
gujaf-334	507	15	estimates	estimate	NOUN
gujaf-334	507	16	less	less	ADV
gujaf-334	507	17	relevant	relevant	ADJ
gujaf-334	507	18	when	when	SCONJ
gujaf-334	507	19	compared	compare	VERB
gujaf-334	507	20	to	to	ADP
gujaf-334	507	21	level	level	NOUN
gujaf-334	507	22	1	1	NUM
gujaf-334	507	23	and	and	CCONJ
gujaf-334	507	24	level	level	NOUN
gujaf-334	507	25	2	2	NUM
gujaf-334	507	26	estimates	estimate	NOUN
gujaf-334	507	27	.	.	PUNCT
gujaf-334	508	1	further	far	ADV
gujaf-334	508	2	,	,	PUNCT
gujaf-334	508	3	gusau	gusau	ADJ
gujaf-334	508	4	journal	journal	NOUN
gujaf-334	508	5	of	of	ADP
gujaf-334	508	6	accounting	accounting	NOUN
gujaf-334	508	7	and	and	CCONJ
gujaf-334	508	8	finance	finance	NOUN
gujaf-334	508	9	,	,	PUNCT
gujaf-334	508	10	vol	vol	NOUN
gujaf-334	508	11	.	.	PROPN
gujaf-334	508	12	5	5	NUM
gujaf-334	508	13	,	,	PUNCT
gujaf-334	508	14	issue	issue	NOUN
gujaf-334	508	15	2	2	NUM
gujaf-334	508	16	,	,	PUNCT
gujaf-334	508	17	october	october	PROPN
gujaf-334	508	18	,	,	PUNCT
gujaf-334	508	19	2024	2024	NUM
gujaf-334	508	20	196	196	NUM
gujaf-334	508	21	the	the	DET
gujaf-334	508	22	use	use	NOUN
gujaf-334	508	23	of	of	ADP
gujaf-334	508	24	level	level	NOUN
gujaf-334	508	25	3	3	NUM
gujaf-334	508	26	inputs	input	NOUN
gujaf-334	508	27	requires	require	VERB
gujaf-334	508	28	management	management	NOUN
gujaf-334	508	29	discretion	discretion	NOUN
gujaf-334	508	30	which	which	PRON
gujaf-334	508	31	when	when	SCONJ
gujaf-334	508	32	used	use	VERB
gujaf-334	508	33	opportunistically	opportunistically	ADV
gujaf-334	508	34	may	may	AUX
gujaf-334	508	35	result	result	VERB
gujaf-334	508	36	in	in	ADP
gujaf-334	508	37	earnings	earning	NOUN
gujaf-334	508	38	manipulation	manipulation	NOUN
gujaf-334	508	39	which	which	PRON
gujaf-334	508	40	to	to	ADP
gujaf-334	508	41	a	a	DET
gujaf-334	508	42	large	large	ADJ
gujaf-334	508	43	extent	extent	NOUN
gujaf-334	508	44	may	may	AUX
gujaf-334	508	45	reduce	reduce	VERB
gujaf-334	508	46	the	the	DET
gujaf-334	508	47	quality	quality	NOUN
gujaf-334	508	48	of	of	ADP
gujaf-334	508	49	reported	report	VERB
gujaf-334	508	50	earnings	earning	NOUN
gujaf-334	508	51	and	and	CCONJ
gujaf-334	508	52	consequently	consequently	ADV
gujaf-334	508	53	lower	low	ADJ
gujaf-334	508	54	value	value	NOUN
gujaf-334	508	55	relevance	relevance	NOUN
gujaf-334	508	56	.	.	PUNCT
gujaf-334	509	1	more	more	ADV
gujaf-334	509	2	succinctly	succinctly	ADV
gujaf-334	509	3	,	,	PUNCT
gujaf-334	509	4	it	it	PRON
gujaf-334	509	5	appears	appear	VERB
gujaf-334	509	6	that	that	SCONJ
gujaf-334	509	7	investors	investor	NOUN
gujaf-334	509	8	perceived	perceive	VERB
gujaf-334	509	9	reliability	reliability	NOUN
gujaf-334	509	10	concern	concern	NOUN
gujaf-334	509	11	with	with	ADP
gujaf-334	509	12	respect	respect	NOUN
gujaf-334	509	13	to	to	ADP
gujaf-334	509	14	the	the	DET
gujaf-334	509	15	valuation	valuation	NOUN
gujaf-334	509	16	of	of	ADP
gujaf-334	509	17	level	level	NOUN
gujaf-334	509	18	3	3	NUM
gujaf-334	509	19	instruments	instrument	NOUN
gujaf-334	509	20	.	.	PUNCT
gujaf-334	510	1	the	the	DET
gujaf-334	510	2	finding	finding	NOUN
gujaf-334	510	3	of	of	ADP
gujaf-334	510	4	this	this	DET
gujaf-334	510	5	study	study	NOUN
gujaf-334	510	6	is	be	AUX
gujaf-334	510	7	in	in	ADP
gujaf-334	510	8	line	line	NOUN
gujaf-334	510	9	with	with	ADP
gujaf-334	510	10	the	the	DET
gujaf-334	510	11	study	study	NOUN
gujaf-334	510	12	conducted	conduct	VERB
gujaf-334	510	13	by	by	ADP
gujaf-334	510	14	goh	goh	PROPN
gujaf-334	510	15	et	et	PROPN
gujaf-334	510	16	al	al	PROPN
gujaf-334	510	17	.	.	PROPN
gujaf-334	510	18	,	,	PUNCT
gujaf-334	510	19	(	(	PUNCT
gujaf-334	510	20	2015	2015	NUM
gujaf-334	510	21	)	)	PUNCT
gujaf-334	510	22	and	and	CCONJ
gujaf-334	510	23	song	song	NOUN
gujaf-334	510	24	et	et	PROPN
gujaf-334	510	25	al	al	PROPN
gujaf-334	510	26	.	.	PROPN
gujaf-334	510	27	,	,	PUNCT
gujaf-334	510	28	(	(	PUNCT
gujaf-334	510	29	2010	2010	NUM
gujaf-334	510	30	)	)	PUNCT
gujaf-334	510	31	who	who	PRON
gujaf-334	510	32	provided	provide	VERB
gujaf-334	510	33	empirical	empirical	ADJ
gujaf-334	510	34	evidence	evidence	NOUN
gujaf-334	510	35	that	that	PRON
gujaf-334	510	36	value	value	VERB
gujaf-334	510	37	relevance	relevance	NOUN
gujaf-334	510	38	of	of	ADP
gujaf-334	510	39	level	level	NOUN
gujaf-334	510	40	one	one	NUM
gujaf-334	510	41	and	and	CCONJ
gujaf-334	510	42	level	level	VERB
gujaf-334	510	43	two	two	NUM
gujaf-334	510	44	fair	fair	ADJ
gujaf-334	510	45	value	value	NOUN
gujaf-334	510	46	is	be	AUX
gujaf-334	510	47	significantly	significantly	ADV
gujaf-334	510	48	higher	high	ADJ
gujaf-334	510	49	than	than	ADP
gujaf-334	510	50	the	the	DET
gujaf-334	510	51	value	value	NOUN
gujaf-334	510	52	relevance	relevance	NOUN
gujaf-334	510	53	of	of	ADP
gujaf-334	510	54	level	level	NOUN
gujaf-334	510	55	three	three	NUM
gujaf-334	510	56	fair	fair	ADJ
gujaf-334	510	57	value	value	NOUN
gujaf-334	510	58	estimates	estimate	NOUN
gujaf-334	510	59	.	.	PUNCT
gujaf-334	511	1	however	however	ADV
gujaf-334	511	2	,	,	PUNCT
gujaf-334	511	3	the	the	DET
gujaf-334	511	4	finding	finding	NOUN
gujaf-334	511	5	contradicts	contradict	VERB
gujaf-334	511	6	evidence	evidence	NOUN
gujaf-334	511	7	provided	provide	VERB
gujaf-334	511	8	by	by	ADP
gujaf-334	511	9	siekkinen	siekkinen	PROPN
gujaf-334	511	10	,	,	PUNCT
gujaf-334	511	11	(	(	PUNCT
gujaf-334	511	12	2016	2016	NUM
gujaf-334	511	13	)	)	PUNCT
gujaf-334	511	14	who	who	PRON
gujaf-334	511	15	argue	argue	VERB
gujaf-334	511	16	that	that	SCONJ
gujaf-334	511	17	the	the	DET
gujaf-334	511	18	value	value	NOUN
gujaf-334	511	19	relevance	relevance	NOUN
gujaf-334	511	20	of	of	ADP
gujaf-334	511	21	fair	fair	ADJ
gujaf-334	511	22	values	value	NOUN
gujaf-334	511	23	is	be	AUX
gujaf-334	511	24	not	not	PART
gujaf-334	511	25	monotonically	monotonically	ADV
gujaf-334	511	26	decreasing	decrease	VERB
gujaf-334	511	27	when	when	SCONJ
gujaf-334	511	28	descending	descend	VERB
gujaf-334	511	29	from	from	ADP
gujaf-334	511	30	level	level	NOUN
gujaf-334	511	31	1	1	NUM
gujaf-334	511	32	to	to	PART
gujaf-334	511	33	level	level	VERB
gujaf-334	511	34	3	3	NUM
gujaf-334	511	35	.	.	PUNCT
gujaf-334	512	1	the	the	DET
gujaf-334	512	2	findings	finding	NOUN
gujaf-334	512	3	of	of	ADP
gujaf-334	512	4	this	this	DET
gujaf-334	512	5	study	study	NOUN
gujaf-334	512	6	can	can	AUX
gujaf-334	512	7	enhance	enhance	VERB
gujaf-334	512	8	a	a	DET
gujaf-334	512	9	better	well	ADJ
gujaf-334	512	10	understanding	understanding	NOUN
gujaf-334	512	11	of	of	ADP
gujaf-334	512	12	the	the	DET
gujaf-334	512	13	impact	impact	NOUN
gujaf-334	512	14	of	of	ADP
gujaf-334	512	15	the	the	DET
gujaf-334	512	16	moderating	moderate	VERB
gujaf-334	512	17	role	role	NOUN
gujaf-334	512	18	of	of	ADP
gujaf-334	512	19	audit	audit	NOUN
gujaf-334	512	20	quality	quality	NOUN
gujaf-334	512	21	on	on	ADP
gujaf-334	512	22	the	the	DET
gujaf-334	512	23	value	value	NOUN
gujaf-334	512	24	relevance	relevance	NOUN
gujaf-334	512	25	of	of	ADP
gujaf-334	512	26	fair	fair	ADJ
gujaf-334	512	27	value	value	NOUN
gujaf-334	512	28	financial	financial	ADJ
gujaf-334	512	29	instruments	instrument	NOUN
gujaf-334	512	30	measurements	measurement	NOUN
gujaf-334	512	31	hierarchy	hierarchy	VERB
gujaf-334	512	32	.	.	PUNCT
gujaf-334	513	1	it	it	PRON
gujaf-334	513	2	is	be	AUX
gujaf-334	513	3	imperative	imperative	ADJ
gujaf-334	513	4	for	for	ADP
gujaf-334	513	5	academia	academia	NOUN
gujaf-334	513	6	,	,	PUNCT
gujaf-334	513	7	regulatory	regulatory	ADJ
gujaf-334	513	8	authorities	authority	NOUN
gujaf-334	513	9	,	,	PUNCT
gujaf-334	513	10	standard	standard	NOUN
gujaf-334	513	11	-	-	PUNCT
gujaf-334	513	12	setters	setter	NOUN
gujaf-334	513	13	,	,	PUNCT
gujaf-334	513	14	investors	investor	NOUN
gujaf-334	513	15	and	and	CCONJ
gujaf-334	513	16	analyst	analyst	NOUN
gujaf-334	513	17	to	to	PART
gujaf-334	513	18	gain	gain	VERB
gujaf-334	513	19	insight	insight	NOUN
gujaf-334	513	20	on	on	ADP
gujaf-334	513	21	the	the	DET
gujaf-334	513	22	effects	effect	NOUN
gujaf-334	513	23	of	of	ADP
gujaf-334	513	24	fair	fair	ADJ
gujaf-334	513	25	value	value	NOUN
gujaf-334	513	26	accounting	account	VERB
gujaf-334	513	27	on	on	ADP
gujaf-334	513	28	share	share	NOUN
gujaf-334	513	29	prices	price	NOUN
gujaf-334	513	30	of	of	ADP
gujaf-334	513	31	listed	list	VERB
gujaf-334	513	32	financial	financial	ADJ
gujaf-334	513	33	services	service	NOUN
gujaf-334	513	34	companies	company	NOUN
gujaf-334	513	35	in	in	ADP
gujaf-334	513	36	nigeria	nigeria	PROPN
gujaf-334	513	37	.	.	PUNCT
gujaf-334	514	1	the	the	DET
gujaf-334	514	2	findings	finding	NOUN
gujaf-334	514	3	of	of	ADP
gujaf-334	514	4	this	this	DET
gujaf-334	514	5	study	study	NOUN
gujaf-334	514	6	indicated	indicate	VERB
gujaf-334	514	7	that	that	SCONJ
gujaf-334	514	8	fair	fair	ADJ
gujaf-334	514	9	value	value	NOUN
gujaf-334	514	10	financial	financial	ADJ
gujaf-334	514	11	instruments	instrument	NOUN
gujaf-334	514	12	measurements	measurement	NOUN
gujaf-334	514	13	hierarchy	hierarchy	VERB
gujaf-334	514	14	are	be	AUX
gujaf-334	514	15	value	value	NOUN
gujaf-334	514	16	relevant	relevant	ADJ
gujaf-334	514	17	at	at	ADP
gujaf-334	514	18	all	all	DET
gujaf-334	514	19	levels	level	NOUN
gujaf-334	514	20	of	of	ADP
gujaf-334	514	21	hierarchy	hierarchy	NOUN
gujaf-334	514	22	.	.	PUNCT
gujaf-334	515	1	in	in	ADP
gujaf-334	515	2	addition	addition	NOUN
gujaf-334	515	3	,	,	PUNCT
gujaf-334	515	4	the	the	DET
gujaf-334	515	5	results	result	NOUN
gujaf-334	515	6	show	show	VERB
gujaf-334	515	7	that	that	SCONJ
gujaf-334	515	8	high	high	ADJ
gujaf-334	515	9	audit	audit	NOUN
gujaf-334	515	10	quality	quality	NOUN
gujaf-334	515	11	has	have	VERB
gujaf-334	515	12	a	a	DET
gujaf-334	515	13	significant	significant	ADJ
gujaf-334	515	14	impact	impact	NOUN
gujaf-334	515	15	on	on	ADP
gujaf-334	515	16	the	the	DET
gujaf-334	515	17	value	value	NOUN
gujaf-334	515	18	relevance	relevance	NOUN
gujaf-334	515	19	of	of	ADP
gujaf-334	515	20	fair	fair	ADJ
gujaf-334	515	21	value	value	NOUN
gujaf-334	515	22	financial	financial	ADJ
gujaf-334	515	23	instruments	instrument	NOUN
gujaf-334	515	24	measurement	measurement	NOUN
gujaf-334	515	25	hierarchy	hierarchy	NOUN
gujaf-334	515	26	of	of	ADP
gujaf-334	515	27	listed	list	VERB
gujaf-334	515	28	financial	financial	ADJ
gujaf-334	515	29	services	service	NOUN
gujaf-334	515	30	companies	company	NOUN
gujaf-334	515	31	in	in	ADP
gujaf-334	515	32	nigeria	nigeria	PROPN
gujaf-334	515	33	.	.	PUNCT
gujaf-334	516	1	the	the	DET
gujaf-334	516	2	findings	finding	NOUN
gujaf-334	516	3	from	from	ADP
gujaf-334	516	4	this	this	DET
gujaf-334	516	5	study	study	NOUN
gujaf-334	516	6	have	have	VERB
gujaf-334	516	7	several	several	ADJ
gujaf-334	516	8	policy	policy	NOUN
gujaf-334	516	9	implications	implication	NOUN
gujaf-334	516	10	which	which	PRON
gujaf-334	516	11	form	form	VERB
gujaf-334	516	12	the	the	DET
gujaf-334	516	13	bases	basis	NOUN
gujaf-334	516	14	of	of	ADP
gujaf-334	516	15	contribution	contribution	NOUN
gujaf-334	516	16	of	of	ADP
gujaf-334	516	17	this	this	DET
gujaf-334	516	18	study	study	NOUN
gujaf-334	516	19	to	to	ADP
gujaf-334	516	20	existing	exist	VERB
gujaf-334	516	21	knowledge	knowledge	NOUN
gujaf-334	516	22	with	with	ADP
gujaf-334	516	23	respect	respect	NOUN
gujaf-334	516	24	to	to	ADP
gujaf-334	516	25	fair	fair	ADJ
gujaf-334	516	26	value	value	NOUN
gujaf-334	516	27	accounting	account	VERB
gujaf-334	516	28	in	in	ADP
gujaf-334	516	29	nigeria	nigeria	PROPN
gujaf-334	516	30	.	.	PUNCT
gujaf-334	517	1	it	it	PRON
gujaf-334	517	2	provides	provide	VERB
gujaf-334	517	3	bases	basis	NOUN
gujaf-334	517	4	for	for	ADP
gujaf-334	517	5	beneficial	beneficial	ADJ
gujaf-334	517	6	policy	policy	NOUN
gujaf-334	517	7	decision	decision	NOUN
gujaf-334	517	8	framework	framework	NOUN
gujaf-334	517	9	for	for	ADP
gujaf-334	517	10	a	a	DET
gujaf-334	517	11	number	number	NOUN
gujaf-334	517	12	of	of	ADP
gujaf-334	517	13	stakeholders	stakeholder	NOUN
gujaf-334	517	14	in	in	ADP
gujaf-334	517	15	corporate	corporate	ADJ
gujaf-334	517	16	finance	finance	NOUN
gujaf-334	517	17	.	.	PUNCT
gujaf-334	518	1	given	give	VERB
gujaf-334	518	2	the	the	DET
gujaf-334	518	3	nature	nature	NOUN
gujaf-334	518	4	of	of	ADP
gujaf-334	518	5	variables	variable	NOUN
gujaf-334	518	6	tested	test	VERB
gujaf-334	518	7	and	and	CCONJ
gujaf-334	518	8	the	the	DET
gujaf-334	518	9	evidences	evidence	NOUN
gujaf-334	518	10	documented	document	VERB
gujaf-334	518	11	from	from	ADP
gujaf-334	518	12	the	the	DET
gujaf-334	518	13	outcome	outcome	NOUN
gujaf-334	518	14	of	of	ADP
gujaf-334	518	15	the	the	DET
gujaf-334	518	16	analysis	analysis	NOUN
gujaf-334	518	17	,	,	PUNCT
gujaf-334	518	18	the	the	DET
gujaf-334	518	19	findings	finding	NOUN
gujaf-334	518	20	of	of	ADP
gujaf-334	518	21	the	the	DET
gujaf-334	518	22	study	study	NOUN
gujaf-334	518	23	will	will	AUX
gujaf-334	518	24	be	be	AUX
gujaf-334	518	25	useful	useful	ADJ
gujaf-334	518	26	to	to	ADP
gujaf-334	518	27	financial	financial	ADJ
gujaf-334	518	28	services	service	NOUN
gujaf-334	518	29	companies	company	NOUN
gujaf-334	518	30	,	,	PUNCT
gujaf-334	518	31	regulatory	regulatory	ADJ
gujaf-334	518	32	bodies	body	NOUN
gujaf-334	518	33	,	,	PUNCT
gujaf-334	518	34	auditors	auditor	NOUN
gujaf-334	518	35	,	,	PUNCT
gujaf-334	518	36	investors	investor	NOUN
gujaf-334	518	37	and	and	CCONJ
gujaf-334	518	38	standard	standard	ADJ
gujaf-334	518	39	setters	setter	NOUN
gujaf-334	518	40	.	.	PUNCT
gujaf-334	519	1	the	the	DET
gujaf-334	519	2	findings	finding	NOUN
gujaf-334	519	3	of	of	ADP
gujaf-334	519	4	this	this	DET
gujaf-334	519	5	study	study	NOUN
gujaf-334	519	6	can	can	AUX
gujaf-334	519	7	be	be	AUX
gujaf-334	519	8	relied	rely	VERB
gujaf-334	519	9	upon	upon	SCONJ
gujaf-334	519	10	by	by	ADP
gujaf-334	519	11	financial	financial	ADJ
gujaf-334	519	12	services	service	NOUN
gujaf-334	519	13	companies	company	NOUN
gujaf-334	519	14	,	,	PUNCT
gujaf-334	519	15	given	give	VERB
gujaf-334	519	16	that	that	DET
gujaf-334	519	17	significant	significant	ADJ
gujaf-334	519	18	part	part	NOUN
gujaf-334	519	19	of	of	ADP
gujaf-334	519	20	financial	financial	ADJ
gujaf-334	519	21	services	service	NOUN
gujaf-334	519	22	financial	financial	ADJ
gujaf-334	519	23	statements	statement	NOUN
gujaf-334	519	24	consists	consist	VERB
gujaf-334	519	25	of	of	ADP
gujaf-334	519	26	financial	financial	ADJ
gujaf-334	519	27	instruments	instrument	NOUN
gujaf-334	519	28	which	which	PRON
gujaf-334	519	29	are	be	AUX
gujaf-334	519	30	required	require	VERB
gujaf-334	519	31	to	to	PART
gujaf-334	519	32	be	be	AUX
gujaf-334	519	33	measured	measure	VERB
gujaf-334	519	34	at	at	ADP
gujaf-334	519	35	fair	fair	ADJ
gujaf-334	519	36	value	value	NOUN
gujaf-334	519	37	,	,	PUNCT
gujaf-334	519	38	the	the	DET
gujaf-334	519	39	impact	impact	NOUN
gujaf-334	519	40	of	of	ADP
gujaf-334	519	41	fair	fair	ADJ
gujaf-334	519	42	value	value	NOUN
gujaf-334	519	43	financial	financial	ADJ
gujaf-334	519	44	instruments	instrument	NOUN
gujaf-334	519	45	hierarchy	hierarchy	VERB
gujaf-334	519	46	at	at	ADP
gujaf-334	519	47	levels	level	NOUN
gujaf-334	519	48	highlight	highlight	VERB
gujaf-334	519	49	the	the	DET
gujaf-334	519	50	significant	significant	ADJ
gujaf-334	519	51	of	of	ADP
gujaf-334	519	52	fair	fair	ADJ
gujaf-334	519	53	value	value	NOUN
gujaf-334	519	54	accounting	account	VERB
gujaf-334	519	55	in	in	ADP
gujaf-334	519	56	enhancing	enhance	VERB
gujaf-334	519	57	the	the	DET
gujaf-334	519	58	credibility	credibility	NOUN
gujaf-334	519	59	of	of	ADP
gujaf-334	519	60	the	the	DET
gujaf-334	519	61	information	information	NOUN
gujaf-334	519	62	contents	content	NOUN
gujaf-334	519	63	of	of	ADP
gujaf-334	519	64	corporate	corporate	ADJ
gujaf-334	519	65	reporting	reporting	NOUN
gujaf-334	519	66	.	.	PUNCT
gujaf-334	520	1	this	this	PRON
gujaf-334	520	2	justifies	justify	VERB
gujaf-334	520	3	the	the	DET
gujaf-334	520	4	requirement	requirement	NOUN
gujaf-334	520	5	of	of	ADP
gujaf-334	520	6	ifrs	ifrs	PROPN
gujaf-334	520	7	13	13	NUM
gujaf-334	520	8	which	which	PRON
gujaf-334	520	9	categorises	categorise	VERB
gujaf-334	520	10	fair	fair	ADJ
gujaf-334	520	11	value	value	NOUN
gujaf-334	520	12	measurement	measurement	NOUN
gujaf-334	520	13	in	in	ADP
gujaf-334	520	14	to	to	PART
gujaf-334	520	15	hierarchy	hierarchy	VERB
gujaf-334	520	16	level	level	NOUN
gujaf-334	520	17	1	1	NUM
gujaf-334	520	18	,	,	PUNCT
gujaf-334	520	19	level	level	NOUN
gujaf-334	520	20	2	2	NUM
gujaf-334	520	21	and	and	CCONJ
gujaf-334	520	22	level	level	NOUN
gujaf-334	520	23	3	3	NUM
gujaf-334	520	24	fair	fair	ADJ
gujaf-334	520	25	value	value	NOUN
gujaf-334	520	26	hierarchy	hierarchy	NOUN
gujaf-334	520	27	.	.	PUNCT
gujaf-334	521	1	this	this	PRON
gujaf-334	521	2	enables	enable	VERB
gujaf-334	521	3	the	the	DET
gujaf-334	521	4	financial	financial	ADJ
gujaf-334	521	5	services	service	NOUN
gujaf-334	521	6	companies	company	NOUN
gujaf-334	521	7	to	to	PART
gujaf-334	521	8	have	have	VERB
gujaf-334	521	9	clear	clear	ADJ
gujaf-334	521	10	measurement	measurement	NOUN
gujaf-334	521	11	criteria	criterion	NOUN
gujaf-334	521	12	that	that	PRON
gujaf-334	521	13	ensures	ensure	VERB
gujaf-334	521	14	reliability	reliability	NOUN
gujaf-334	521	15	of	of	ADP
gujaf-334	521	16	accounting	accounting	NOUN
gujaf-334	521	17	information	information	NOUN
gujaf-334	521	18	as	as	ADV
gujaf-334	521	19	well	well	ADV
gujaf-334	521	20	as	as	ADP
gujaf-334	521	21	enhancing	enhance	VERB
gujaf-334	521	22	investors	investor	NOUN
gujaf-334	521	23	’	'	PUNCT
gujaf-334	521	24	confidence	confidence	NOUN
gujaf-334	521	25	.	.	PUNCT
gujaf-334	522	1	this	this	DET
gujaf-334	522	2	finding	finding	NOUN
gujaf-334	522	3	will	will	AUX
gujaf-334	522	4	be	be	AUX
gujaf-334	522	5	especially	especially	ADV
gujaf-334	522	6	useful	useful	ADJ
gujaf-334	522	7	for	for	ADP
gujaf-334	522	8	management	management	NOUN
gujaf-334	522	9	of	of	ADP
gujaf-334	522	10	financial	financial	ADJ
gujaf-334	522	11	services	service	NOUN
gujaf-334	522	12	companies	company	NOUN
gujaf-334	522	13	in	in	ADP
gujaf-334	522	14	formulating	formulate	VERB
gujaf-334	522	15	policies	policy	NOUN
gujaf-334	522	16	with	with	ADP
gujaf-334	522	17	regards	regard	NOUN
gujaf-334	522	18	to	to	ADP
gujaf-334	522	19	fair	fair	ADJ
gujaf-334	522	20	value	value	NOUN
gujaf-334	522	21	accounting	accounting	NOUN
gujaf-334	522	22	.	.	PUNCT
gujaf-334	523	1	additionally	additionally	ADV
gujaf-334	523	2	,	,	PUNCT
gujaf-334	523	3	the	the	DET
gujaf-334	523	4	findings	finding	NOUN
gujaf-334	523	5	of	of	ADP
gujaf-334	523	6	this	this	DET
gujaf-334	523	7	study	study	NOUN
gujaf-334	523	8	can	can	AUX
gujaf-334	523	9	also	also	ADV
gujaf-334	523	10	be	be	AUX
gujaf-334	523	11	relied	rely	VERB
gujaf-334	523	12	upon	upon	SCONJ
gujaf-334	523	13	by	by	ADP
gujaf-334	523	14	investors	investor	NOUN
gujaf-334	523	15	in	in	ADP
gujaf-334	523	16	making	make	VERB
gujaf-334	523	17	appropriate	appropriate	ADJ
gujaf-334	523	18	investment	investment	NOUN
gujaf-334	523	19	decisions	decision	NOUN
gujaf-334	523	20	relating	relate	VERB
gujaf-334	523	21	to	to	ADP
gujaf-334	523	22	financial	financial	ADJ
gujaf-334	523	23	instruments	instrument	NOUN
gujaf-334	523	24	such	such	ADJ
gujaf-334	523	25	as	as	ADP
gujaf-334	523	26	stocks	stock	NOUN
gujaf-334	523	27	,	,	PUNCT
gujaf-334	523	28	bonds	bond	NOUN
gujaf-334	523	29	,	,	PUNCT
gujaf-334	523	30	fixed	fix	VERB
gujaf-334	523	31	interest	interest	NOUN
gujaf-334	523	32	deposit	deposit	NOUN
gujaf-334	523	33	and	and	CCONJ
gujaf-334	523	34	so	so	ADV
gujaf-334	523	35	forth	forth	ADV
gujaf-334	523	36	.	.	PUNCT
gujaf-334	524	1	the	the	DET
gujaf-334	524	2	results	result	NOUN
gujaf-334	524	3	indicate	indicate	VERB
gujaf-334	524	4	that	that	DET
gujaf-334	524	5	level	level	NOUN
gujaf-334	524	6	1	1	NUM
gujaf-334	524	7	and	and	CCONJ
gujaf-334	524	8	level	level	NOUN
gujaf-334	524	9	2	2	NUM
gujaf-334	524	10	fair	fair	ADJ
gujaf-334	524	11	value	value	NOUN
gujaf-334	524	12	financial	financial	ADJ
gujaf-334	524	13	instruments	instrument	NOUN
gujaf-334	524	14	hierarchy	hierarchy	NOUN
gujaf-334	524	15	are	be	AUX
gujaf-334	524	16	significantly	significantly	ADV
gujaf-334	524	17	more	more	ADV
gujaf-334	524	18	relevant	relevant	ADJ
gujaf-334	524	19	than	than	ADP
gujaf-334	524	20	level	level	NOUN
gujaf-334	524	21	3	3	NUM
gujaf-334	524	22	fair	fair	ADJ
gujaf-334	524	23	value	value	NOUN
gujaf-334	524	24	hierarchy	hierarchy	NOUN
gujaf-334	524	25	.	.	PUNCT
gujaf-334	525	1	this	this	PRON
gujaf-334	525	2	will	will	AUX
gujaf-334	525	3	enable	enable	VERB
gujaf-334	525	4	investors	investor	NOUN
gujaf-334	525	5	to	to	PART
gujaf-334	525	6	plan	plan	VERB
gujaf-334	525	7	and	and	CCONJ
gujaf-334	525	8	allocate	allocate	VERB
gujaf-334	525	9	their	their	PRON
gujaf-334	525	10	investments	investment	NOUN
gujaf-334	525	11	to	to	ADP
gujaf-334	525	12	companies	company	NOUN
gujaf-334	525	13	with	with	ADP
gujaf-334	525	14	lower	low	ADJ
gujaf-334	525	15	information	information	NOUN
gujaf-334	525	16	risk	risk	NOUN
gujaf-334	525	17	(	(	PUNCT
gujaf-334	525	18	i.e	i.e	PRON
gujaf-334	525	19	companies	company	NOUN
gujaf-334	525	20	with	with	ADP
gujaf-334	525	21	lower	low	ADJ
gujaf-334	525	22	level	level	NOUN
gujaf-334	525	23	3	3	NUM
gujaf-334	525	24	fair	fair	ADJ
gujaf-334	525	25	value	value	NOUN
gujaf-334	525	26	estimates	estimate	NOUN
gujaf-334	525	27	)	)	PUNCT
gujaf-334	525	28	.	.	PUNCT
gujaf-334	526	1	this	this	PRON
gujaf-334	526	2	is	be	AUX
gujaf-334	526	3	justified	justify	VERB
gujaf-334	526	4	as	as	SCONJ
gujaf-334	526	5	investors	investor	NOUN
gujaf-334	526	6	can	can	AUX
gujaf-334	526	7	place	place	VERB
gujaf-334	526	8	their	their	PRON
gujaf-334	526	9	trust	trust	NOUN
gujaf-334	526	10	on	on	ADP
gujaf-334	526	11	level	level	NOUN
gujaf-334	526	12	1	1	NUM
gujaf-334	526	13	and	and	CCONJ
gujaf-334	526	14	level	level	NOUN
gujaf-334	526	15	2	2	NUM
gujaf-334	526	16	estimates	estimate	NOUN
gujaf-334	526	17	because	because	SCONJ
gujaf-334	526	18	they	they	PRON
gujaf-334	526	19	are	be	AUX
gujaf-334	526	20	based	base	VERB
gujaf-334	526	21	on	on	ADP
gujaf-334	526	22	observable	observable	ADJ
gujaf-334	526	23	market	market	NOUN
gujaf-334	526	24	input	input	NOUN
gujaf-334	526	25	,	,	PUNCT
gujaf-334	526	26	hence	hence	ADV
gujaf-334	526	27	gusau	gusau	ADJ
gujaf-334	526	28	journal	journal	NOUN
gujaf-334	526	29	of	of	ADP
gujaf-334	526	30	accounting	accounting	NOUN
gujaf-334	526	31	and	and	CCONJ
gujaf-334	526	32	finance	finance	NOUN
gujaf-334	526	33	,	,	PUNCT
gujaf-334	526	34	vol	vol	NOUN
gujaf-334	526	35	.	.	PROPN
gujaf-334	526	36	5	5	NUM
gujaf-334	526	37	,	,	PUNCT
gujaf-334	526	38	issue	issue	NOUN
gujaf-334	526	39	2	2	NUM
gujaf-334	526	40	,	,	PUNCT
gujaf-334	526	41	october	october	PROPN
gujaf-334	526	42	,	,	PUNCT
gujaf-334	526	43	2024	2024	NUM
gujaf-334	526	44	197	197	NUM
gujaf-334	526	45	more	more	ADV
gujaf-334	526	46	reliable	reliable	ADJ
gujaf-334	526	47	.	.	PUNCT
gujaf-334	527	1	this	this	PRON
gujaf-334	527	2	serves	serve	VERB
gujaf-334	527	3	as	as	ADP
gujaf-334	527	4	a	a	DET
gujaf-334	527	5	positive	positive	ADJ
gujaf-334	527	6	signal	signal	NOUN
gujaf-334	527	7	to	to	ADP
gujaf-334	527	8	investors	investor	NOUN
gujaf-334	527	9	and	and	CCONJ
gujaf-334	527	10	financial	financial	ADJ
gujaf-334	527	11	analyst	analyst	NOUN
gujaf-334	527	12	who	who	PRON
gujaf-334	527	13	rely	rely	VERB
gujaf-334	527	14	on	on	ADP
gujaf-334	527	15	information	information	NOUN
gujaf-334	527	16	contents	content	NOUN
gujaf-334	527	17	of	of	ADP
gujaf-334	527	18	financial	financial	ADJ
gujaf-334	527	19	statements	statement	NOUN
gujaf-334	527	20	to	to	PART
gujaf-334	527	21	make	make	VERB
gujaf-334	527	22	business	business	NOUN
gujaf-334	527	23	and	and	CCONJ
gujaf-334	527	24	economic	economic	ADJ
gujaf-334	527	25	decisions	decision	NOUN
gujaf-334	527	26	.	.	PUNCT
gujaf-334	528	1	furthermore	furthermore	ADV
gujaf-334	528	2	,	,	PUNCT
gujaf-334	528	3	the	the	DET
gujaf-334	528	4	study	study	NOUN
gujaf-334	528	5	examined	examine	VERB
gujaf-334	528	6	the	the	DET
gujaf-334	528	7	moderating	moderate	VERB
gujaf-334	528	8	role	role	NOUN
gujaf-334	528	9	of	of	ADP
gujaf-334	528	10	audit	audit	NOUN
gujaf-334	528	11	quality	quality	NOUN
gujaf-334	528	12	on	on	ADP
gujaf-334	528	13	the	the	DET
gujaf-334	528	14	value	value	NOUN
gujaf-334	528	15	relevance	relevance	NOUN
gujaf-334	528	16	of	of	ADP
gujaf-334	528	17	fair	fair	ADJ
gujaf-334	528	18	value	value	NOUN
gujaf-334	528	19	accounting	account	VERB
gujaf-334	528	20	in	in	ADP
gujaf-334	528	21	a	a	DET
gujaf-334	528	22	comprehensive	comprehensive	ADJ
gujaf-334	528	23	manner	manner	NOUN
gujaf-334	528	24	and	and	CCONJ
gujaf-334	528	25	discovered	discover	VERB
gujaf-334	528	26	that	that	SCONJ
gujaf-334	528	27	higher	high	ADJ
gujaf-334	528	28	audit	audit	NOUN
gujaf-334	528	29	quality	quality	NOUN
gujaf-334	528	30	enhanced	enhance	VERB
gujaf-334	528	31	the	the	DET
gujaf-334	528	32	value	value	NOUN
gujaf-334	528	33	relevance	relevance	NOUN
gujaf-334	528	34	of	of	ADP
gujaf-334	528	35	fair	fair	ADJ
gujaf-334	528	36	value	value	NOUN
gujaf-334	528	37	estimate	estimate	NOUN
gujaf-334	528	38	.	.	PUNCT
gujaf-334	529	1	consequently	consequently	ADV
gujaf-334	529	2	,	,	PUNCT
gujaf-334	529	3	this	this	DET
gujaf-334	529	4	study	study	NOUN
gujaf-334	529	5	validates	validate	VERB
gujaf-334	529	6	the	the	DET
gujaf-334	529	7	premise	premise	NOUN
gujaf-334	529	8	that	that	SCONJ
gujaf-334	529	9	higher	high	ADJ
gujaf-334	529	10	audit	audit	NOUN
gujaf-334	529	11	quality	quality	NOUN
gujaf-334	529	12	results	result	NOUN
gujaf-334	529	13	to	to	ADP
gujaf-334	529	14	a	a	DET
gujaf-334	529	15	higher	high	ADJ
gujaf-334	529	16	value	value	NOUN
gujaf-334	529	17	relevance	relevance	NOUN
gujaf-334	529	18	of	of	ADP
gujaf-334	529	19	accounting	accounting	NOUN
gujaf-334	529	20	information	information	NOUN
gujaf-334	529	21	of	of	ADP
gujaf-334	529	22	listed	list	VERB
gujaf-334	529	23	financial	financial	ADJ
gujaf-334	529	24	services	service	NOUN
gujaf-334	529	25	companies	company	NOUN
gujaf-334	529	26	in	in	ADP
gujaf-334	529	27	nigeria	nigeria	PROPN
gujaf-334	529	28	.	.	PUNCT
gujaf-334	530	1	therefore	therefore	ADV
gujaf-334	530	2	,	,	PUNCT
gujaf-334	530	3	high	high	ADJ
gujaf-334	530	4	information	information	NOUN
gujaf-334	530	5	quality	quality	NOUN
gujaf-334	530	6	will	will	AUX
gujaf-334	530	7	,	,	PUNCT
gujaf-334	530	8	to	to	ADP
gujaf-334	530	9	a	a	DET
gujaf-334	530	10	large	large	ADJ
gujaf-334	530	11	extent	extent	NOUN
gujaf-334	530	12	enhance	enhance	VERB
gujaf-334	530	13	the	the	DET
gujaf-334	530	14	efficiency	efficiency	NOUN
gujaf-334	530	15	of	of	ADP
gujaf-334	530	16	investors	investor	NOUN
gujaf-334	530	17	’	’	PART
gujaf-334	530	18	investment	investment	NOUN
gujaf-334	530	19	decisions	decision	NOUN
gujaf-334	530	20	.	.	PUNCT
gujaf-334	531	1	thus	thus	ADV
gujaf-334	531	2	,	,	PUNCT
gujaf-334	531	3	this	this	DET
gujaf-334	531	4	study	study	NOUN
gujaf-334	531	5	provides	provide	VERB
gujaf-334	531	6	insights	insight	NOUN
gujaf-334	531	7	that	that	PRON
gujaf-334	531	8	will	will	AUX
gujaf-334	531	9	guide	guide	VERB
gujaf-334	531	10	investors	investor	NOUN
gujaf-334	531	11	to	to	PART
gujaf-334	531	12	allocate	allocate	VERB
gujaf-334	531	13	their	their	PRON
gujaf-334	531	14	investments	investment	NOUN
gujaf-334	531	15	to	to	ADP
gujaf-334	531	16	companies	company	NOUN
gujaf-334	531	17	with	with	ADP
gujaf-334	531	18	high	high	ADJ
gujaf-334	531	19	audit	audit	NOUN
gujaf-334	531	20	quality	quality	NOUN
gujaf-334	531	21	because	because	SCONJ
gujaf-334	531	22	it	it	PRON
gujaf-334	531	23	provides	provide	VERB
gujaf-334	531	24	empirical	empirical	ADJ
gujaf-334	531	25	evidence	evidence	NOUN
gujaf-334	531	26	that	that	SCONJ
gujaf-334	531	27	companies	company	NOUN
gujaf-334	531	28	with	with	ADP
gujaf-334	531	29	high	high	ADJ
gujaf-334	531	30	quality	quality	NOUN
gujaf-334	531	31	audits	audits	NOUN
gujaf-334	531	32	disclose	disclose	VERB
gujaf-334	531	33	fair	fair	ADJ
gujaf-334	531	34	value	value	NOUN
gujaf-334	531	35	with	with	ADP
gujaf-334	531	36	the	the	DET
gujaf-334	531	37	lowest	low	ADJ
gujaf-334	531	38	information	information	NOUN
gujaf-334	531	39	risk	risk	NOUN
gujaf-334	531	40	.	.	PUNCT
gujaf-334	532	1	furthermore	furthermore	ADV
gujaf-334	532	2	,	,	PUNCT
gujaf-334	532	3	the	the	DET
gujaf-334	532	4	results	result	NOUN
gujaf-334	532	5	in	in	ADP
gujaf-334	532	6	this	this	DET
gujaf-334	532	7	study	study	NOUN
gujaf-334	532	8	imply	imply	VERB
gujaf-334	532	9	that	that	SCONJ
gujaf-334	532	10	high	high	ADJ
gujaf-334	532	11	audit	audit	NOUN
gujaf-334	532	12	quality	quality	NOUN
gujaf-334	532	13	reduces	reduce	VERB
gujaf-334	532	14	the	the	DET
gujaf-334	532	15	tendency	tendency	NOUN
gujaf-334	532	16	by	by	ADP
gujaf-334	532	17	management	management	NOUN
gujaf-334	532	18	to	to	PART
gujaf-334	532	19	engage	engage	VERB
gujaf-334	532	20	in	in	ADP
gujaf-334	532	21	earnings	earning	NOUN
gujaf-334	532	22	management	management	NOUN
gujaf-334	532	23	related	relate	VERB
gujaf-334	532	24	to	to	ADP
gujaf-334	532	25	fair	fair	ADJ
gujaf-334	532	26	value	value	NOUN
gujaf-334	532	27	estimates	estimate	NOUN
gujaf-334	532	28	of	of	ADP
gujaf-334	532	29	financial	financial	ADJ
gujaf-334	532	30	assets	asset	NOUN
gujaf-334	532	31	and	and	CCONJ
gujaf-334	532	32	liabilities	liability	NOUN
gujaf-334	532	33	.	.	PUNCT
gujaf-334	533	1	the	the	DET
gujaf-334	533	2	findings	finding	NOUN
gujaf-334	533	3	of	of	ADP
gujaf-334	533	4	this	this	DET
gujaf-334	533	5	study	study	NOUN
gujaf-334	533	6	also	also	ADV
gujaf-334	533	7	have	have	VERB
gujaf-334	533	8	important	important	ADJ
gujaf-334	533	9	implications	implication	NOUN
gujaf-334	533	10	to	to	ADP
gujaf-334	533	11	key	key	ADJ
gujaf-334	533	12	stakeholders	stakeholder	NOUN
gujaf-334	533	13	as	as	ADP
gujaf-334	533	14	standard	standard	ADJ
gujaf-334	533	15	setters	setter	NOUN
gujaf-334	533	16	.	.	PUNCT
gujaf-334	534	1	it	it	PRON
gujaf-334	534	2	is	be	AUX
gujaf-334	534	3	believed	believe	VERB
gujaf-334	534	4	that	that	SCONJ
gujaf-334	534	5	the	the	DET
gujaf-334	534	6	findings	finding	NOUN
gujaf-334	534	7	of	of	ADP
gujaf-334	534	8	this	this	DET
gujaf-334	534	9	study	study	NOUN
gujaf-334	534	10	provide	provide	VERB
gujaf-334	534	11	a	a	DET
gujaf-334	534	12	framework	framework	NOUN
gujaf-334	534	13	for	for	ADP
gujaf-334	534	14	international	international	ADJ
gujaf-334	534	15	standards	standard	NOUN
gujaf-334	534	16	setters	setter	NOUN
gujaf-334	534	17	for	for	ADP
gujaf-334	534	18	understanding	understand	VERB
gujaf-334	534	19	not	not	PART
gujaf-334	534	20	only	only	ADV
gujaf-334	534	21	the	the	DET
gujaf-334	534	22	effects	effect	NOUN
gujaf-334	534	23	of	of	ADP
gujaf-334	534	24	ifrs	ifrs	PROPN
gujaf-334	534	25	13	13	NUM
gujaf-334	534	26	:	:	PUNCT
gujaf-334	534	27	financial	financial	ADJ
gujaf-334	534	28	instruments	instrument	NOUN
gujaf-334	534	29	measurements	measurement	NOUN
gujaf-334	534	30	hierarchy	hierarchy	VERB
gujaf-334	534	31	,	,	PUNCT
gujaf-334	534	32	but	but	CCONJ
gujaf-334	534	33	also	also	ADV
gujaf-334	534	34	for	for	ADP
gujaf-334	534	35	the	the	DET
gujaf-334	534	36	review	review	NOUN
gujaf-334	534	37	of	of	ADP
gujaf-334	534	38	future	future	ADJ
gujaf-334	534	39	standards	standard	NOUN
gujaf-334	534	40	relating	relate	VERB
gujaf-334	534	41	to	to	ADP
gujaf-334	534	42	fair	fair	ADJ
gujaf-334	534	43	value	value	NOUN
gujaf-334	534	44	estimates	estimate	NOUN
gujaf-334	534	45	.	.	PUNCT
gujaf-334	535	1	for	for	ADP
gujaf-334	535	2	instance	instance	NOUN
gujaf-334	535	3	,	,	PUNCT
gujaf-334	535	4	the	the	DET
gujaf-334	535	5	study	study	NOUN
gujaf-334	535	6	document	document	NOUN
gujaf-334	535	7	that	that	PRON
gujaf-334	535	8	investor	investor	NOUN
gujaf-334	535	9	attach	attach	VERB
gujaf-334	535	10	less	less	ADJ
gujaf-334	535	11	value	value	NOUN
gujaf-334	535	12	to	to	PART
gujaf-334	535	13	level	level	VERB
gujaf-334	535	14	3	3	NUM
gujaf-334	535	15	fair	fair	ADJ
gujaf-334	535	16	value	value	NOUN
gujaf-334	535	17	estimates	estimate	NOUN
gujaf-334	535	18	possibly	possibly	ADV
gujaf-334	535	19	because	because	SCONJ
gujaf-334	535	20	of	of	ADP
gujaf-334	535	21	information	information	NOUN
gujaf-334	535	22	asymmetry	asymmetry	NOUN
gujaf-334	535	23	which	which	PRON
gujaf-334	535	24	results	result	VERB
gujaf-334	535	25	in	in	ADP
gujaf-334	535	26	higher	high	ADJ
gujaf-334	535	27	information	information	NOUN
gujaf-334	535	28	risk	risk	NOUN
gujaf-334	535	29	and	and	CCONJ
gujaf-334	535	30	moral	moral	ADJ
gujaf-334	535	31	hazard	hazard	NOUN
gujaf-334	535	32	problems	problem	NOUN
gujaf-334	535	33	.	.	PUNCT
gujaf-334	536	1	however	however	ADV
gujaf-334	536	2	,	,	PUNCT
gujaf-334	536	3	to	to	ADP
gujaf-334	536	4	the	the	DET
gujaf-334	536	5	extent	extent	NOUN
gujaf-334	536	6	that	that	SCONJ
gujaf-334	536	7	companies	company	NOUN
gujaf-334	536	8	have	have	VERB
gujaf-334	536	9	higher	high	ADJ
gujaf-334	536	10	audit	audit	NOUN
gujaf-334	536	11	quality	quality	NOUN
gujaf-334	536	12	,	,	PUNCT
gujaf-334	536	13	these	these	DET
gujaf-334	536	14	problems	problem	NOUN
gujaf-334	536	15	could	could	AUX
gujaf-334	536	16	be	be	AUX
gujaf-334	536	17	drastically	drastically	ADV
gujaf-334	536	18	minimized	minimize	VERB
gujaf-334	536	19	.	.	PUNCT
gujaf-334	537	1	investors	investor	NOUN
gujaf-334	537	2	have	have	VERB
gujaf-334	537	3	higher	high	ADJ
gujaf-334	537	4	confidence	confidence	NOUN
gujaf-334	537	5	in	in	ADP
gujaf-334	537	6	fair	fair	ADJ
gujaf-334	537	7	value	value	NOUN
gujaf-334	537	8	estimates	estimate	NOUN
gujaf-334	537	9	made	make	VERB
gujaf-334	537	10	by	by	ADP
gujaf-334	537	11	firms	firm	NOUN
gujaf-334	537	12	with	with	ADP
gujaf-334	537	13	higher	high	ADJ
gujaf-334	537	14	audit	audit	NOUN
gujaf-334	537	15	quality	quality	NOUN
gujaf-334	537	16	.	.	PUNCT
gujaf-334	538	1	finally	finally	ADV
gujaf-334	538	2	,	,	PUNCT
gujaf-334	538	3	this	this	DET
gujaf-334	538	4	study	study	NOUN
gujaf-334	538	5	contributes	contribute	VERB
gujaf-334	538	6	to	to	ADP
gujaf-334	538	7	the	the	DET
gujaf-334	538	8	extant	extant	ADJ
gujaf-334	538	9	literature	literature	NOUN
gujaf-334	538	10	on	on	ADP
gujaf-334	538	11	audit	audit	NOUN
gujaf-334	538	12	quality	quality	NOUN
gujaf-334	538	13	and	and	CCONJ
gujaf-334	538	14	fair	fair	ADJ
gujaf-334	538	15	value	value	NOUN
gujaf-334	538	16	accounting	account	VERB
gujaf-334	538	17	by	by	ADP
gujaf-334	538	18	strengthening	strengthen	VERB
gujaf-334	538	19	the	the	DET
gujaf-334	538	20	connection	connection	NOUN
gujaf-334	538	21	between	between	ADP
gujaf-334	538	22	these	these	DET
gujaf-334	538	23	two	two	NUM
gujaf-334	538	24	important	important	ADJ
gujaf-334	538	25	areas	area	NOUN
gujaf-334	538	26	of	of	ADP
gujaf-334	538	27	research	research	NOUN
gujaf-334	538	28	in	in	ADP
gujaf-334	538	29	the	the	DET
gujaf-334	538	30	financial	financial	ADJ
gujaf-334	538	31	service	service	NOUN
gujaf-334	538	32	companies	company	NOUN
gujaf-334	538	33	in	in	ADP
gujaf-334	538	34	nigeria	nigeria	PROPN
gujaf-334	538	35	.	.	PUNCT
gujaf-334	539	1	in	in	ADP
gujaf-334	539	2	particular	particular	ADJ
gujaf-334	539	3	,	,	PUNCT
gujaf-334	539	4	the	the	DET
gujaf-334	539	5	study	study	NOUN
gujaf-334	539	6	contributes	contribute	VERB
gujaf-334	539	7	to	to	ADP
gujaf-334	539	8	fair	fair	ADJ
gujaf-334	539	9	value	value	NOUN
gujaf-334	539	10	literature	literature	NOUN
gujaf-334	539	11	by	by	ADP
gujaf-334	539	12	extending	extend	VERB
gujaf-334	539	13	the	the	DET
gujaf-334	539	14	studies	study	NOUN
gujaf-334	539	15	conducted	conduct	VERB
gujaf-334	539	16	by	by	ADP
gujaf-334	539	17	siekkinen	siekkinen	PROPN
gujaf-334	539	18	,	,	PUNCT
gujaf-334	539	19	(	(	PUNCT
gujaf-334	539	20	2016	2016	NUM
gujaf-334	539	21	)	)	PUNCT
gujaf-334	539	22	,	,	PUNCT
gujaf-334	539	23	goh	goh	PROPN
gujaf-334	539	24	et	et	PROPN
gujaf-334	539	25	al	al	PROPN
gujaf-334	539	26	.	.	PROPN
gujaf-334	539	27	,	,	PUNCT
gujaf-334	539	28	(	(	PUNCT
gujaf-334	539	29	2015	2015	NUM
gujaf-334	539	30	)	)	PUNCT
gujaf-334	539	31	;	;	PUNCT
gujaf-334	539	32	song	song	NOUN
gujaf-334	539	33	et	et	PROPN
gujaf-334	539	34	al	al	PROPN
gujaf-334	539	35	.	.	PROPN
gujaf-334	539	36	,	,	PUNCT
gujaf-334	539	37	(	(	PUNCT
gujaf-334	539	38	2010	2010	NUM
gujaf-334	539	39	)	)	PUNCT
gujaf-334	539	40	;	;	PUNCT
gujaf-334	539	41	into	into	ADP
gujaf-334	539	42	less	less	ADV
gujaf-334	539	43	developed	develop	VERB
gujaf-334	539	44	countries	country	NOUN
gujaf-334	539	45	such	such	ADJ
gujaf-334	539	46	as	as	ADP
gujaf-334	539	47	nigeria	nigeria	PROPN
gujaf-334	539	48	.	.	PUNCT
gujaf-334	540	1	5.0	5.0	NUM
gujaf-334	540	2	conclusions	conclusion	NOUN
gujaf-334	540	3	and	and	CCONJ
gujaf-334	540	4	recommendations	recommendation	NOUN
gujaf-334	540	5	using	use	VERB
gujaf-334	540	6	a	a	DET
gujaf-334	540	7	panel	panel	NOUN
gujaf-334	540	8	data	datum	NOUN
gujaf-334	540	9	multiple	multiple	ADJ
gujaf-334	540	10	regression	regression	NOUN
gujaf-334	540	11	model	model	NOUN
gujaf-334	540	12	,	,	PUNCT
gujaf-334	540	13	this	this	DET
gujaf-334	540	14	study	study	NOUN
gujaf-334	540	15	provides	provide	VERB
gujaf-334	540	16	strong	strong	ADJ
gujaf-334	540	17	evidence	evidence	NOUN
gujaf-334	540	18	that	that	SCONJ
gujaf-334	540	19	fair	fair	ADJ
gujaf-334	540	20	value	value	NOUN
gujaf-334	540	21	measurements	measurement	NOUN
gujaf-334	540	22	hierarchy	hierarchy	VERB
gujaf-334	540	23	are	be	AUX
gujaf-334	540	24	value	value	NOUN
gujaf-334	540	25	relevant	relevant	ADJ
gujaf-334	540	26	to	to	ADP
gujaf-334	540	27	investors	investor	NOUN
gujaf-334	540	28	.	.	PUNCT
gujaf-334	541	1	from	from	ADP
gujaf-334	541	2	the	the	DET
gujaf-334	541	3	results	result	NOUN
gujaf-334	541	4	and	and	CCONJ
gujaf-334	541	5	findings	finding	NOUN
gujaf-334	541	6	of	of	ADP
gujaf-334	541	7	this	this	DET
gujaf-334	541	8	study	study	NOUN
gujaf-334	541	9	,	,	PUNCT
gujaf-334	541	10	a	a	DET
gujaf-334	541	11	number	number	NOUN
gujaf-334	541	12	of	of	ADP
gujaf-334	541	13	conclusions	conclusion	NOUN
gujaf-334	541	14	were	be	AUX
gujaf-334	541	15	reached	reach	VERB
gujaf-334	541	16	.	.	PUNCT
gujaf-334	542	1	firstly	firstly	ADV
gujaf-334	542	2	,	,	PUNCT
gujaf-334	542	3	the	the	DET
gujaf-334	542	4	results	result	NOUN
gujaf-334	542	5	revealed	reveal	VERB
gujaf-334	542	6	fair	fair	ADJ
gujaf-334	542	7	value	value	NOUN
gujaf-334	542	8	measurements	measurement	NOUN
gujaf-334	542	9	hierarchy	hierarchy	VERB
gujaf-334	542	10	for	for	ADP
gujaf-334	542	11	financial	financial	ADJ
gujaf-334	542	12	instruments	instrument	NOUN
gujaf-334	542	13	are	be	AUX
gujaf-334	542	14	overall	overall	ADJ
gujaf-334	542	15	value	value	NOUN
gujaf-334	542	16	relevant	relevant	ADJ
gujaf-334	542	17	and	and	CCONJ
gujaf-334	542	18	strongly	strongly	ADV
gujaf-334	542	19	explain	explain	VERB
gujaf-334	542	20	the	the	DET
gujaf-334	542	21	systematic	systematic	ADJ
gujaf-334	542	22	variation	variation	NOUN
gujaf-334	542	23	in	in	ADP
gujaf-334	542	24	share	share	NOUN
gujaf-334	542	25	prices	price	NOUN
gujaf-334	542	26	of	of	ADP
gujaf-334	542	27	listed	list	VERB
gujaf-334	542	28	financial	financial	ADJ
gujaf-334	542	29	services	service	NOUN
gujaf-334	542	30	companies	company	NOUN
gujaf-334	542	31	in	in	ADP
gujaf-334	542	32	nigeria	nigeria	PROPN
gujaf-334	542	33	.	.	PUNCT
gujaf-334	543	1	secondly	secondly	ADV
gujaf-334	543	2	,	,	PUNCT
gujaf-334	543	3	the	the	DET
gujaf-334	543	4	results	result	NOUN
gujaf-334	543	5	reveal	reveal	VERB
gujaf-334	543	6	that	that	SCONJ
gujaf-334	543	7	the	the	DET
gujaf-334	543	8	value	value	NOUN
gujaf-334	543	9	relevance	relevance	NOUN
gujaf-334	543	10	of	of	ADP
gujaf-334	543	11	level	level	NOUN
gujaf-334	543	12	1	1	NUM
gujaf-334	543	13	and	and	CCONJ
gujaf-334	543	14	level	level	NOUN
gujaf-334	543	15	2	2	NUM
gujaf-334	543	16	fair	fair	ADJ
gujaf-334	543	17	values	value	NOUN
gujaf-334	543	18	tend	tend	VERB
gujaf-334	543	19	to	to	PART
gujaf-334	543	20	be	be	AUX
gujaf-334	543	21	greater	great	ADJ
gujaf-334	543	22	than	than	ADP
gujaf-334	543	23	the	the	DET
gujaf-334	543	24	value	value	NOUN
gujaf-334	543	25	relevance	relevance	NOUN
gujaf-334	543	26	of	of	ADP
gujaf-334	543	27	level	level	NOUN
gujaf-334	543	28	3	3	NUM
gujaf-334	543	29	fair	fair	ADJ
gujaf-334	543	30	value	value	NOUN
gujaf-334	543	31	estimate	estimate	NOUN
gujaf-334	543	32	.	.	PUNCT
gujaf-334	544	1	investors	investor	NOUN
gujaf-334	544	2	price	price	NOUN
gujaf-334	544	3	level	level	NOUN
gujaf-334	544	4	1	1	NUM
gujaf-334	544	5	and	and	CCONJ
gujaf-334	544	6	level	level	NOUN
gujaf-334	544	7	2	2	NUM
gujaf-334	544	8	fair	fair	ADJ
gujaf-334	544	9	value	value	NOUN
gujaf-334	544	10	assets	asset	NOUN
gujaf-334	544	11	significantly	significantly	ADV
gujaf-334	544	12	higher	high	ADJ
gujaf-334	544	13	than	than	ADP
gujaf-334	544	14	level	level	NOUN
gujaf-334	544	15	3	3	NUM
gujaf-334	544	16	fair	fair	ADJ
gujaf-334	544	17	value	value	NOUN
gujaf-334	544	18	assets	asset	NOUN
gujaf-334	544	19	.	.	PUNCT
gujaf-334	545	1	it	it	PRON
gujaf-334	545	2	is	be	AUX
gujaf-334	545	3	evident	evident	ADJ
gujaf-334	545	4	that	that	SCONJ
gujaf-334	545	5	investors	investor	NOUN
gujaf-334	545	6	attach	attach	VERB
gujaf-334	545	7	more	more	ADJ
gujaf-334	545	8	value	value	NOUN
gujaf-334	545	9	to	to	PART
gujaf-334	545	10	level	level	VERB
gujaf-334	545	11	1	1	NUM
gujaf-334	545	12	and	and	CCONJ
gujaf-334	545	13	level	level	NOUN
gujaf-334	545	14	2	2	NUM
gujaf-334	545	15	estimates	estimate	NOUN
gujaf-334	545	16	because	because	SCONJ
gujaf-334	545	17	they	they	PRON
gujaf-334	545	18	are	be	AUX
gujaf-334	545	19	based	base	VERB
gujaf-334	545	20	on	on	ADP
gujaf-334	545	21	observable	observable	ADJ
gujaf-334	545	22	inputs	input	NOUN
gujaf-334	545	23	.	.	PUNCT
gujaf-334	546	1	it	it	PRON
gujaf-334	546	2	appears	appear	VERB
gujaf-334	546	3	that	that	SCONJ
gujaf-334	546	4	investors	investor	NOUN
gujaf-334	546	5	perceive	perceive	VERB
gujaf-334	546	6	reliability	reliability	NOUN
gujaf-334	546	7	concerns	concern	NOUN
gujaf-334	546	8	with	with	ADP
gujaf-334	546	9	respect	respect	NOUN
gujaf-334	546	10	to	to	ADP
gujaf-334	546	11	the	the	DET
gujaf-334	546	12	valuation	valuation	NOUN
gujaf-334	546	13	of	of	ADP
gujaf-334	546	14	level	level	NOUN
gujaf-334	546	15	3	3	NUM
gujaf-334	546	16	instruments	instrument	NOUN
gujaf-334	546	17	,	,	PUNCT
gujaf-334	546	18	hence	hence	ADV
gujaf-334	546	19	,	,	PUNCT
gujaf-334	546	20	consider	consider	VERB
gujaf-334	546	21	them	they	PRON
gujaf-334	546	22	less	less	ADV
gujaf-334	546	23	relevant	relevant	ADJ
gujaf-334	546	24	.	.	PUNCT
gujaf-334	547	1	gusau	gusau	PROPN
gujaf-334	547	2	journal	journal	PROPN
gujaf-334	547	3	of	of	ADP
gujaf-334	547	4	accounting	accounting	NOUN
gujaf-334	547	5	and	and	CCONJ
gujaf-334	547	6	finance	finance	NOUN
gujaf-334	547	7	,	,	PUNCT
gujaf-334	547	8	vol	vol	NOUN
gujaf-334	547	9	.	.	PROPN
gujaf-334	547	10	5	5	NUM
gujaf-334	547	11	,	,	PUNCT
gujaf-334	547	12	issue	issue	NOUN
gujaf-334	547	13	2	2	NUM
gujaf-334	547	14	,	,	PUNCT
gujaf-334	547	15	october	october	PROPN
gujaf-334	547	16	,	,	PUNCT
gujaf-334	547	17	2024	2024	NUM
gujaf-334	547	18	198	198	NUM
gujaf-334	547	19	thirdly	thirdly	ADV
gujaf-334	547	20	,	,	PUNCT
gujaf-334	547	21	considering	consider	VERB
gujaf-334	547	22	whether	whether	SCONJ
gujaf-334	547	23	the	the	DET
gujaf-334	547	24	value	value	NOUN
gujaf-334	547	25	relevance	relevance	NOUN
gujaf-334	547	26	of	of	ADP
gujaf-334	547	27	fair	fair	ADJ
gujaf-334	547	28	value	value	NOUN
gujaf-334	547	29	measurement	measurement	NOUN
gujaf-334	547	30	hierarchy	hierarchy	NOUN
gujaf-334	547	31	is	be	AUX
gujaf-334	547	32	influenced	influence	VERB
gujaf-334	547	33	by	by	ADP
gujaf-334	547	34	audit	audit	NOUN
gujaf-334	547	35	quality	quality	NOUN
gujaf-334	547	36	(	(	PUNCT
gujaf-334	547	37	big4	big4	PROPN
gujaf-334	547	38	)	)	PUNCT
gujaf-334	547	39	,	,	PUNCT
gujaf-334	547	40	this	this	DET
gujaf-334	547	41	study	study	NOUN
gujaf-334	547	42	provides	provide	VERB
gujaf-334	547	43	strong	strong	ADJ
gujaf-334	547	44	evidence	evidence	NOUN
gujaf-334	547	45	that	that	PRON
gujaf-334	547	46	audit	audit	NOUN
gujaf-334	547	47	quality	quality	NOUN
gujaf-334	547	48	(	(	PUNCT
gujaf-334	547	49	big	big	ADJ
gujaf-334	547	50	4	4	NUM
gujaf-334	547	51	)	)	PUNCT
gujaf-334	547	52	is	be	AUX
gujaf-334	547	53	strongly	strongly	ADV
gujaf-334	547	54	associated	associate	VERB
gujaf-334	547	55	with	with	ADP
gujaf-334	547	56	value	value	NOUN
gujaf-334	547	57	relevance	relevance	NOUN
gujaf-334	547	58	of	of	ADP
gujaf-334	547	59	fair	fair	ADJ
gujaf-334	547	60	values	value	NOUN
gujaf-334	547	61	.	.	PUNCT
gujaf-334	548	1	this	this	PRON
gujaf-334	548	2	means	mean	VERB
gujaf-334	548	3	investors	investor	NOUN
gujaf-334	548	4	have	have	VERB
gujaf-334	548	5	higher	high	ADJ
gujaf-334	548	6	confidence	confidence	NOUN
gujaf-334	548	7	in	in	ADP
gujaf-334	548	8	fair	fair	ADJ
gujaf-334	548	9	value	value	NOUN
gujaf-334	548	10	estimates	estimate	NOUN
gujaf-334	548	11	made	make	VERB
gujaf-334	548	12	by	by	ADP
gujaf-334	548	13	companies	company	NOUN
gujaf-334	548	14	with	with	ADP
gujaf-334	548	15	big-4	big-4	ADJ
gujaf-334	548	16	auditors	auditor	NOUN
gujaf-334	548	17	than	than	ADP
gujaf-334	548	18	non	non	ADJ
gujaf-334	548	19	-	-	ADJ
gujaf-334	548	20	big	big	ADJ
gujaf-334	548	21	4	4	NUM
gujaf-334	548	22	auditors	auditor	NOUN
gujaf-334	548	23	.	.	PUNCT
gujaf-334	549	1	this	this	DET
gujaf-334	549	2	conclusion	conclusion	NOUN
gujaf-334	549	3	is	be	AUX
gujaf-334	549	4	in	in	ADP
gujaf-334	549	5	line	line	NOUN
gujaf-334	549	6	with	with	ADP
gujaf-334	549	7	the	the	DET
gujaf-334	549	8	theoretical	theoretical	ADJ
gujaf-334	549	9	assertions	assertion	NOUN
gujaf-334	549	10	that	that	SCONJ
gujaf-334	549	11	the	the	DET
gujaf-334	549	12	big-4	big-4	NUM
gujaf-334	549	13	auditors	auditor	NOUN
gujaf-334	549	14	are	be	AUX
gujaf-334	549	15	associated	associate	VERB
gujaf-334	549	16	with	with	ADP
gujaf-334	549	17	higher	high	ADJ
gujaf-334	549	18	audit	audit	NOUN
gujaf-334	549	19	quality	quality	NOUN
gujaf-334	549	20	.	.	PUNCT
gujaf-334	550	1	effective	effective	ADJ
gujaf-334	550	2	monitoring	monitoring	NOUN
gujaf-334	550	3	by	by	ADP
gujaf-334	550	4	independent	independent	ADJ
gujaf-334	550	5	external	external	ADJ
gujaf-334	550	6	auditors	auditor	NOUN
gujaf-334	550	7	will	will	AUX
gujaf-334	550	8	to	to	ADP
gujaf-334	550	9	a	a	DET
gujaf-334	550	10	large	large	ADJ
gujaf-334	550	11	extent	extent	NOUN
gujaf-334	550	12	decrease	decrease	NOUN
gujaf-334	550	13	managerial	managerial	ADJ
gujaf-334	550	14	opportunistic	opportunistic	ADJ
gujaf-334	550	15	tendencies	tendency	NOUN
gujaf-334	550	16	and	and	CCONJ
gujaf-334	550	17	thereby	thereby	ADV
gujaf-334	550	18	increasing	increase	VERB
gujaf-334	550	19	investors	investor	NOUN
gujaf-334	550	20	’	'	PUNCT
gujaf-334	550	21	confidence	confidence	NOUN
gujaf-334	550	22	in	in	ADP
gujaf-334	550	23	fair	fair	ADJ
gujaf-334	550	24	value	value	NOUN
gujaf-334	550	25	estimates	estimate	NOUN
gujaf-334	550	26	.	.	PUNCT
gujaf-334	551	1	in	in	ADP
gujaf-334	551	2	line	line	NOUN
gujaf-334	551	3	with	with	ADP
gujaf-334	551	4	the	the	DET
gujaf-334	551	5	findings	finding	NOUN
gujaf-334	551	6	and	and	CCONJ
gujaf-334	551	7	conclusion	conclusion	NOUN
gujaf-334	551	8	of	of	ADP
gujaf-334	551	9	this	this	DET
gujaf-334	551	10	study	study	NOUN
gujaf-334	551	11	,	,	PUNCT
gujaf-334	551	12	the	the	DET
gujaf-334	551	13	following	follow	VERB
gujaf-334	551	14	recommendations	recommendation	NOUN
gujaf-334	551	15	are	be	AUX
gujaf-334	551	16	provided	provide	VERB
gujaf-334	551	17	:	:	PUNCT
gujaf-334	552	1	1	1	X
gujaf-334	552	2	.	.	PUNCT
gujaf-334	552	3	the	the	DET
gujaf-334	552	4	study	study	NOUN
gujaf-334	552	5	recommends	recommend	VERB
gujaf-334	552	6	the	the	DET
gujaf-334	552	7	need	need	NOUN
gujaf-334	552	8	for	for	SCONJ
gujaf-334	552	9	regulatory	regulatory	ADJ
gujaf-334	552	10	authorities	authority	NOUN
gujaf-334	552	11	to	to	PART
gujaf-334	552	12	create	create	VERB
gujaf-334	552	13	an	an	DET
gujaf-334	552	14	active	active	ADJ
gujaf-334	552	15	market	market	NOUN
gujaf-334	552	16	for	for	ADP
gujaf-334	552	17	financial	financial	ADJ
gujaf-334	552	18	instruments	instrument	NOUN
gujaf-334	552	19	in	in	ADP
gujaf-334	552	20	order	order	NOUN
gujaf-334	552	21	to	to	PART
gujaf-334	552	22	fully	fully	ADV
gujaf-334	552	23	achieve	achieve	VERB
gujaf-334	552	24	the	the	DET
gujaf-334	552	25	fundamental	fundamental	ADJ
gujaf-334	552	26	objective	objective	NOUN
gujaf-334	552	27	of	of	ADP
gujaf-334	552	28	fair	fair	ADJ
gujaf-334	552	29	value	value	NOUN
gujaf-334	552	30	.	.	PUNCT
gujaf-334	553	1	also	also	ADV
gujaf-334	553	2	,	,	PUNCT
gujaf-334	553	3	there	there	PRON
gujaf-334	553	4	is	be	VERB
gujaf-334	553	5	need	need	NOUN
gujaf-334	553	6	for	for	ADP
gujaf-334	553	7	effective	effective	ADJ
gujaf-334	553	8	supervisory	supervisory	ADJ
gujaf-334	553	9	and	and	CCONJ
gujaf-334	553	10	regulatory	regulatory	ADJ
gujaf-334	553	11	framework	framework	NOUN
gujaf-334	553	12	to	to	PART
gujaf-334	553	13	limit	limit	VERB
gujaf-334	553	14	the	the	DET
gujaf-334	553	15	uncertainty	uncertainty	NOUN
gujaf-334	553	16	and	and	CCONJ
gujaf-334	553	17	ambiguities	ambiguity	NOUN
gujaf-334	553	18	around	around	ADP
gujaf-334	553	19	the	the	DET
gujaf-334	553	20	application	application	NOUN
gujaf-334	553	21	of	of	ADP
gujaf-334	553	22	level	level	NOUN
gujaf-334	553	23	3	3	NUM
gujaf-334	553	24	fair	fair	ADJ
gujaf-334	553	25	value	value	NOUN
gujaf-334	553	26	hierarchy	hierarchy	NOUN
gujaf-334	553	27	.	.	PUNCT
gujaf-334	554	1	2	2	X
gujaf-334	554	2	.	.	X
gujaf-334	554	3	this	this	PRON
gujaf-334	554	4	will	will	AUX
gujaf-334	554	5	go	go	VERB
gujaf-334	554	6	a	a	DET
gujaf-334	554	7	long	long	ADJ
gujaf-334	554	8	way	way	NOUN
gujaf-334	554	9	in	in	ADP
gujaf-334	554	10	improving	improve	VERB
gujaf-334	554	11	the	the	DET
gujaf-334	554	12	reliability	reliability	NOUN
gujaf-334	554	13	of	of	ADP
gujaf-334	554	14	fair	fair	ADJ
gujaf-334	554	15	value	value	NOUN
gujaf-334	554	16	measurements	measurement	NOUN
gujaf-334	554	17	and	and	CCONJ
gujaf-334	554	18	enhance	enhance	VERB
gujaf-334	554	19	investors	investor	NOUN
gujaf-334	554	20	’	'	PUNCT
gujaf-334	554	21	confidence	confidence	NOUN
gujaf-334	554	22	.	.	PUNCT
gujaf-334	555	1	3	3	X
gujaf-334	555	2	.	.	X
gujaf-334	555	3	financial	financial	ADJ
gujaf-334	555	4	reporting	reporting	NOUN
gujaf-334	555	5	council	council	PROPN
gujaf-334	555	6	of	of	ADP
gujaf-334	555	7	nigeria	nigeria	PROPN
gujaf-334	555	8	and	and	CCONJ
gujaf-334	555	9	other	other	ADJ
gujaf-334	555	10	regulatory	regulatory	ADJ
gujaf-334	555	11	authorities	authority	NOUN
gujaf-334	555	12	should	should	AUX
gujaf-334	555	13	endeavor	endeavor	VERB
gujaf-334	555	14	to	to	PART
gujaf-334	555	15	limit	limit	VERB
gujaf-334	555	16	the	the	DET
gujaf-334	555	17	uncertainty	uncertainty	NOUN
gujaf-334	555	18	in	in	ADP
gujaf-334	555	19	financial	financial	ADJ
gujaf-334	555	20	market	market	NOUN
gujaf-334	555	21	by	by	ADP
gujaf-334	555	22	setting	set	VERB
gujaf-334	555	23	the	the	DET
gujaf-334	555	24	necessary	necessary	ADJ
gujaf-334	555	25	rules	rule	NOUN
gujaf-334	555	26	to	to	PART
gujaf-334	555	27	value	value	VERB
gujaf-334	555	28	financial	financial	ADJ
gujaf-334	555	29	assets	asset	NOUN
gujaf-334	555	30	and	and	CCONJ
gujaf-334	555	31	liabilities	liability	NOUN
gujaf-334	555	32	in	in	ADP
gujaf-334	555	33	a	a	DET
gujaf-334	555	34	clear	clear	ADJ
gujaf-334	555	35	guideline	guideline	NOUN
gujaf-334	555	36	,	,	PUNCT
gujaf-334	555	37	particularly	particularly	ADV
gujaf-334	555	38	in	in	ADP
gujaf-334	555	39	respect	respect	NOUN
gujaf-334	555	40	to	to	PART
gujaf-334	555	41	level	level	VERB
gujaf-334	555	42	3	3	NUM
gujaf-334	555	43	fair	fair	ADJ
gujaf-334	555	44	value	value	NOUN
gujaf-334	555	45	estimate	estimate	NOUN
gujaf-334	555	46	.	.	PUNCT
gujaf-334	556	1	in	in	ADP
gujaf-334	556	2	addition	addition	NOUN
gujaf-334	556	3	,	,	PUNCT
gujaf-334	556	4	stiff	stiff	ADJ
gujaf-334	556	5	penalties	penalty	NOUN
gujaf-334	556	6	should	should	AUX
gujaf-334	556	7	be	be	AUX
gujaf-334	556	8	imposed	impose	VERB
gujaf-334	556	9	on	on	ADP
gujaf-334	556	10	entities	entity	NOUN
gujaf-334	556	11	or	or	CCONJ
gujaf-334	556	12	managers	manager	NOUN
gujaf-334	556	13	that	that	PRON
gujaf-334	556	14	abuse	abuse	VERB
gujaf-334	556	15	the	the	DET
gujaf-334	556	16	discretions	discretion	NOUN
gujaf-334	556	17	allowed	allow	VERB
gujaf-334	556	18	in	in	ADP
gujaf-334	556	19	level	level	NOUN
gujaf-334	556	20	3	3	NUM
gujaf-334	556	21	fair	fair	ADJ
gujaf-334	556	22	value	value	NOUN
gujaf-334	556	23	measurements	measurement	NOUN
gujaf-334	556	24	.	.	PUNCT
gujaf-334	557	1	4	4	X
gujaf-334	557	2	.	.	X
gujaf-334	557	3	the	the	DET
gujaf-334	557	4	study	study	NOUN
gujaf-334	557	5	further	far	ADV
gujaf-334	557	6	recommends	recommend	VERB
gujaf-334	557	7	that	that	SCONJ
gujaf-334	557	8	regulatory	regulatory	ADJ
gujaf-334	557	9	authorities	authority	NOUN
gujaf-334	557	10	should	should	AUX
gujaf-334	557	11	device	device	VERB
gujaf-334	557	12	means	mean	NOUN
gujaf-334	557	13	of	of	ADP
gujaf-334	557	14	encouraging	encourage	VERB
gujaf-334	557	15	listed	list	VERB
gujaf-334	557	16	financial	financial	ADJ
gujaf-334	557	17	services	service	NOUN
gujaf-334	557	18	companies	company	NOUN
gujaf-334	557	19	in	in	ADP
gujaf-334	557	20	nigeria	nigeria	PROPN
gujaf-334	557	21	to	to	PART
gujaf-334	557	22	employ	employ	VERB
gujaf-334	557	23	the	the	DET
gujaf-334	557	24	service	service	NOUN
gujaf-334	557	25	of	of	ADP
gujaf-334	557	26	big4	big4	NOUN
gujaf-334	557	27	audit	audit	NOUN
gujaf-334	557	28	firm	firm	NOUN
gujaf-334	557	29	so	so	SCONJ
gujaf-334	557	30	as	as	SCONJ
gujaf-334	557	31	to	to	PART
gujaf-334	557	32	enhance	enhance	VERB
gujaf-334	557	33	high	high	ADJ
gujaf-334	557	34	audit	audit	NOUN
gujaf-334	557	35	quality	quality	NOUN
gujaf-334	557	36	.	.	PUNCT
gujaf-334	558	1	the	the	DET
gujaf-334	558	2	results	result	NOUN
gujaf-334	558	3	indicate	indicate	VERB
gujaf-334	558	4	that	that	SCONJ
gujaf-334	558	5	high	high	ADJ
gujaf-334	558	6	audit	audit	NOUN
gujaf-334	558	7	quality	quality	NOUN
gujaf-334	558	8	is	be	AUX
gujaf-334	558	9	strongly	strongly	ADV
gujaf-334	558	10	associated	associate	VERB
gujaf-334	558	11	with	with	ADP
gujaf-334	558	12	the	the	DET
gujaf-334	558	13	value	value	NOUN
gujaf-334	558	14	relevance	relevance	NOUN
gujaf-334	558	15	of	of	ADP
gujaf-334	558	16	fair	fair	ADJ
gujaf-334	558	17	values	value	NOUN
gujaf-334	558	18	and	and	CCONJ
gujaf-334	558	19	inspires	inspire	VERB
gujaf-334	558	20	investors	investor	NOUN
gujaf-334	558	21	’	'	PUNCT
gujaf-334	558	22	confidence	confidence	NOUN
gujaf-334	558	23	in	in	ADP
gujaf-334	558	24	fair	fair	ADJ
gujaf-334	558	25	value	value	NOUN
gujaf-334	558	26	estimates	estimate	NOUN
gujaf-334	558	27	made	make	VERB
gujaf-334	558	28	by	by	ADP
gujaf-334	558	29	companies	company	NOUN
gujaf-334	558	30	with	with	ADP
gujaf-334	558	31	big-4	big-4	ADJ
gujaf-334	558	32	auditors	auditor	NOUN
gujaf-334	558	33	.	.	PUNCT
gujaf-334	559	1	5	5	X
gujaf-334	559	2	.	.	X
gujaf-334	559	3	investors	investor	NOUN
gujaf-334	559	4	should	should	AUX
gujaf-334	559	5	plan	plan	VERB
gujaf-334	559	6	and	and	CCONJ
gujaf-334	559	7	allocate	allocate	VERB
gujaf-334	559	8	their	their	PRON
gujaf-334	559	9	investments	investment	NOUN
gujaf-334	559	10	to	to	ADP
gujaf-334	559	11	companies	company	NOUN
gujaf-334	559	12	with	with	ADP
gujaf-334	559	13	lower	low	ADJ
gujaf-334	559	14	information	information	NOUN
gujaf-334	559	15	risk	risk	NOUN
gujaf-334	559	16	(	(	PUNCT
gujaf-334	559	17	i.e	i.e	PRON
gujaf-334	559	18	companies	company	NOUN
gujaf-334	559	19	with	with	ADP
gujaf-334	559	20	lower	low	ADJ
gujaf-334	559	21	level	level	NOUN
gujaf-334	559	22	3	3	NUM
gujaf-334	559	23	fair	fair	ADJ
gujaf-334	559	24	value	value	NOUN
gujaf-334	559	25	estimates	estimate	NOUN
gujaf-334	559	26	)	)	PUNCT
gujaf-334	559	27	in	in	ADP
gujaf-334	559	28	making	make	VERB
gujaf-334	559	29	appropriate	appropriate	ADJ
gujaf-334	559	30	investment	investment	NOUN
gujaf-334	559	31	decisions	decision	NOUN
gujaf-334	559	32	relating	relate	VERB
gujaf-334	559	33	to	to	ADP
gujaf-334	559	34	financial	financial	ADJ
gujaf-334	559	35	instruments	instrument	NOUN
gujaf-334	559	36	such	such	ADJ
gujaf-334	559	37	as	as	ADP
gujaf-334	559	38	stocks	stock	NOUN
gujaf-334	559	39	,	,	PUNCT
gujaf-334	559	40	bonds	bond	NOUN
gujaf-334	559	41	,	,	PUNCT
gujaf-334	559	42	fixed	fix	VERB
gujaf-334	559	43	interest	interest	NOUN
gujaf-334	559	44	deposit	deposit	NOUN
gujaf-334	559	45	.	.	PUNCT
gujaf-334	560	1	the	the	DET
gujaf-334	560	2	study	study	NOUN
gujaf-334	560	3	provide	provide	VERB
gujaf-334	560	4	signal	signal	NOUN
gujaf-334	560	5	to	to	ADP
gujaf-334	560	6	investors	investor	NOUN
gujaf-334	560	7	who	who	PRON
gujaf-334	560	8	rely	rely	VERB
gujaf-334	560	9	on	on	ADP
gujaf-334	560	10	information	information	NOUN
gujaf-334	560	11	contents	content	NOUN
gujaf-334	560	12	of	of	ADP
gujaf-334	560	13	financial	financial	ADJ
gujaf-334	560	14	statements	statement	NOUN
gujaf-334	560	15	to	to	PART
gujaf-334	560	16	make	make	VERB
gujaf-334	560	17	business	business	NOUN
gujaf-334	560	18	and	and	CCONJ
gujaf-334	560	19	economic	economic	ADJ
gujaf-334	560	20	decisions	decision	NOUN
gujaf-334	560	21	.	.	PUNCT
gujaf-334	561	1	investors	investor	NOUN
gujaf-334	561	2	can	can	AUX
gujaf-334	561	3	place	place	VERB
gujaf-334	561	4	their	their	PRON
gujaf-334	561	5	trust	trust	NOUN
gujaf-334	561	6	on	on	ADP
gujaf-334	561	7	level	level	NOUN
gujaf-334	561	8	1	1	NUM
gujaf-334	561	9	and	and	CCONJ
gujaf-334	561	10	level	level	NOUN
gujaf-334	561	11	2	2	NUM
gujaf-334	561	12	estimates	estimate	NOUN
gujaf-334	561	13	because	because	SCONJ
gujaf-334	561	14	they	they	PRON
gujaf-334	561	15	are	be	AUX
gujaf-334	561	16	based	base	VERB
gujaf-334	561	17	on	on	ADP
gujaf-334	561	18	quoted	quote	VERB
gujaf-334	561	19	prices	price	NOUN
gujaf-334	561	20	(	(	PUNCT
gujaf-334	561	21	observable	observable	ADJ
gujaf-334	561	22	market	market	NOUN
gujaf-334	561	23	input	input	NOUN
gujaf-334	561	24	)	)	PUNCT
gujaf-334	561	25	,	,	PUNCT
gujaf-334	561	26	hence	hence	ADV
gujaf-334	561	27	more	more	ADV
gujaf-334	561	28	reliable	reliable	ADJ
gujaf-334	561	29	.	.	PUNCT
gujaf-334	562	1	6	6	X
gujaf-334	562	2	.	.	X
gujaf-334	562	3	potential	potential	ADJ
gujaf-334	562	4	investors	investor	NOUN
gujaf-334	562	5	should	should	AUX
gujaf-334	562	6	target	target	VERB
gujaf-334	562	7	companies	company	NOUN
gujaf-334	562	8	with	with	ADP
gujaf-334	562	9	high	high	ADJ
gujaf-334	562	10	quality	quality	NOUN
gujaf-334	562	11	auditors	auditor	NOUN
gujaf-334	562	12	because	because	SCONJ
gujaf-334	562	13	high	high	ADJ
gujaf-334	562	14	audit	audit	NOUN
gujaf-334	562	15	quality	quality	NOUN
gujaf-334	562	16	reduces	reduce	VERB
gujaf-334	562	17	the	the	DET
gujaf-334	562	18	tendency	tendency	NOUN
gujaf-334	562	19	by	by	ADP
gujaf-334	562	20	management	management	NOUN
gujaf-334	562	21	to	to	PART
gujaf-334	562	22	engage	engage	VERB
gujaf-334	562	23	in	in	ADP
gujaf-334	562	24	earnings	earning	NOUN
gujaf-334	562	25	management	management	NOUN
gujaf-334	562	26	related	relate	VERB
gujaf-334	562	27	to	to	ADP
gujaf-334	562	28	fair	fair	ADJ
gujaf-334	562	29	value	value	NOUN
gujaf-334	562	30	estimates	estimate	NOUN
gujaf-334	562	31	of	of	ADP
gujaf-334	562	32	financial	financial	ADJ
gujaf-334	562	33	assets	asset	NOUN
gujaf-334	562	34	and	and	CCONJ
gujaf-334	562	35	liabilities	liability	NOUN
gujaf-334	562	36	.	.	PUNCT
gujaf-334	563	1	gusau	gusau	ADJ
gujaf-334	563	2	journal	journal	PROPN
gujaf-334	563	3	of	of	ADP
gujaf-334	563	4	accounting	accounting	NOUN
gujaf-334	563	5	and	and	CCONJ
gujaf-334	563	6	finance	finance	NOUN
gujaf-334	563	7	,	,	PUNCT
gujaf-334	563	8	vol	vol	NOUN
gujaf-334	563	9	.	.	PROPN
gujaf-334	563	10	5	5	NUM
gujaf-334	563	11	,	,	PUNCT
gujaf-334	563	12	issue	issue	NOUN
gujaf-334	563	13	2	2	NUM
gujaf-334	563	14	,	,	PUNCT
gujaf-334	563	15	october	october	PROPN
gujaf-334	563	16	,	,	PUNCT
gujaf-334	563	17	2024	2024	NUM
gujaf-334	563	18	199	199	NUM
gujaf-334	563	19	references	reference	NOUN
gujaf-334	563	20	abiodun	abiodun	PROPN
gujaf-334	563	21	,	,	PUNCT
gujaf-334	563	22	b.	b.	PROPN
gujaf-334	563	23	y.	y.	PROPN
gujaf-334	563	24	(	(	PUNCT
gujaf-334	563	25	2012	2012	NUM
gujaf-334	563	26	)	)	PUNCT
gujaf-334	563	27	.	.	PUNCT
gujaf-334	564	1	significance	significance	NOUN
gujaf-334	564	2	of	of	ADP
gujaf-334	564	3	accounting	account	VERB
gujaf-334	564	4	information	information	NOUN
gujaf-334	564	5	on	on	ADP
gujaf-334	564	6	corporate	corporate	ADJ
gujaf-334	564	7	values	value	NOUN
gujaf-334	564	8	of	of	ADP
gujaf-334	564	9	firms	firm	NOUN
gujaf-334	564	10	in	in	ADP
gujaf-334	564	11	nigeria	nigeria	PROPN
gujaf-334	564	12	.	.	PUNCT
gujaf-334	565	1	research	research	NOUN
gujaf-334	565	2	journal	journal	PROPN
gujaf-334	565	3	in	in	ADP
gujaf-334	565	4	organizational	organizational	ADJ
gujaf-334	565	5	psychology	psychology	NOUN
gujaf-334	565	6	&	&	CCONJ
gujaf-334	565	7	educational	educational	ADJ
gujaf-334	565	8	studies	study	NOUN
gujaf-334	565	9	,	,	PUNCT
gujaf-334	565	10	1(2	1(2	NUM
gujaf-334	565	11	)	)	PUNCT
gujaf-334	565	12	,	,	PUNCT
gujaf-334	565	13	105–113	105–113	NUM
gujaf-334	565	14	.	.	PUNCT
gujaf-334	566	1	agostino	agostino	PROPN
gujaf-334	566	2	,	,	PUNCT
gujaf-334	566	3	m.	m.	NOUN
gujaf-334	566	4	,	,	PUNCT
gujaf-334	566	5	drago	drago	PROPN
gujaf-334	566	6	,	,	PUNCT
gujaf-334	566	7	d.	d.	PROPN
gujaf-334	566	8	,	,	PUNCT
gujaf-334	566	9	&	&	CCONJ
gujaf-334	566	10	silipo	silipo	PROPN
gujaf-334	566	11	,	,	PUNCT
gujaf-334	566	12	d.	d.	PROPN
gujaf-334	566	13	b.	b.	PROPN
gujaf-334	566	14	(	(	PUNCT
gujaf-334	566	15	2011	2011	NUM
gujaf-334	566	16	)	)	PUNCT
gujaf-334	566	17	.	.	PUNCT
gujaf-334	567	1	the	the	DET
gujaf-334	567	2	value	value	NOUN
gujaf-334	567	3	relevance	relevance	NOUN
gujaf-334	567	4	of	of	ADP
gujaf-334	567	5	ifrs	ifrs	PROPN
gujaf-334	567	6	in	in	ADP
gujaf-334	567	7	the	the	DET
gujaf-334	567	8	european	european	PROPN
gujaf-334	567	9	banking	banking	NOUN
gujaf-334	567	10	industry	industry	NOUN
gujaf-334	567	11	.	.	PUNCT
gujaf-334	568	1	review	review	NOUN
gujaf-334	568	2	of	of	ADP
gujaf-334	568	3	quantitative	quantitative	ADJ
gujaf-334	568	4	finance	finance	NOUN
gujaf-334	568	5	and	and	CCONJ
gujaf-334	568	6	accounting	accounting	NOUN
gujaf-334	568	7	,	,	PUNCT
gujaf-334	568	8	36(3	36(3	NUM
gujaf-334	568	9	)	)	PUNCT
gujaf-334	568	10	,	,	PUNCT
gujaf-334	568	11	437–457	437–457	NUM
gujaf-334	568	12	.	.	PUNCT
gujaf-334	568	13	https://doi.org/10.1007/s11156-010-0184-1	https://doi.org/10.1007/s11156-010-0184-1	NUM
gujaf-334	568	14	alaryan	alaryan	PROPN
gujaf-334	568	15	,	,	PUNCT
gujaf-334	568	16	l.	l.	PROPN
gujaf-334	568	17	a.	a.	PROPN
gujaf-334	568	18	,	,	PUNCT
gujaf-334	568	19	abuhajia	abuhajia	PROPN
gujaf-334	568	20	,	,	PUNCT
gujaf-334	568	21	a.	a.	NOUN
gujaf-334	568	22	a.	a.	PROPN
gujaf-334	568	23	,	,	PUNCT
gujaf-334	568	24	&	&	CCONJ
gujaf-334	568	25	alrabei	alrabei	PROPN
gujaf-334	568	26	,	,	PUNCT
gujaf-334	568	27	m.	m.	NOUN
gujaf-334	568	28	a.	a.	NOUN
gujaf-334	568	29	(	(	PUNCT
gujaf-334	568	30	2014	2014	NUM
gujaf-334	568	31	)	)	PUNCT
gujaf-334	568	32	.	.	PUNCT
gujaf-334	569	1	the	the	DET
gujaf-334	569	2	relationship	relationship	NOUN
gujaf-334	569	3	between	between	ADP
gujaf-334	569	4	fair	fair	ADJ
gujaf-334	569	5	value	value	NOUN
gujaf-334	569	6	accounting	accounting	NOUN
gujaf-334	569	7	and	and	CCONJ
gujaf-334	569	8	presence	presence	NOUN
gujaf-334	569	9	of	of	ADP
gujaf-334	569	10	manipulation	manipulation	NOUN
gujaf-334	569	11	in	in	ADP
gujaf-334	569	12	financial	financial	ADJ
gujaf-334	569	13	statements	statement	NOUN
gujaf-334	569	14	.	.	PUNCT
gujaf-334	570	1	international	international	ADJ
gujaf-334	570	2	journal	journal	PROPN
gujaf-334	570	3	of	of	ADP
gujaf-334	570	4	accounting	accounting	NOUN
gujaf-334	570	5	and	and	CCONJ
gujaf-334	570	6	financial	financial	ADJ
gujaf-334	570	7	reporting	reporting	NOUN
gujaf-334	570	8	,	,	PUNCT
gujaf-334	570	9	4(1	4(1	NOUN
gujaf-334	570	10	)	)	PUNCT
gujaf-334	570	11	.	.	PUNCT
gujaf-334	571	1	altamuro	altamuro	NOUN
gujaf-334	571	2	,	,	PUNCT
gujaf-334	571	3	j.	j.	PROPN
gujaf-334	571	4	m.	m.	PROPN
gujaf-334	571	5	,	,	PUNCT
gujaf-334	571	6	&	&	CCONJ
gujaf-334	571	7	zhang	zhang	PROPN
gujaf-334	571	8	,	,	PUNCT
gujaf-334	571	9	h.	h.	PROPN
gujaf-334	571	10	(	(	PUNCT
gujaf-334	571	11	2013	2013	NUM
gujaf-334	571	12	)	)	PUNCT
gujaf-334	571	13	.	.	PUNCT
gujaf-334	572	1	the	the	DET
gujaf-334	572	2	financial	financial	ADJ
gujaf-334	572	3	reporting	reporting	NOUN
gujaf-334	572	4	of	of	ADP
gujaf-334	572	5	fair	fair	ADJ
gujaf-334	572	6	value	value	NOUN
gujaf-334	572	7	based	base	VERB
gujaf-334	572	8	on	on	ADP
gujaf-334	572	9	managerial	managerial	ADJ
gujaf-334	572	10	inputs	input	NOUN
gujaf-334	572	11	versus	versus	ADP
gujaf-334	572	12	market	market	NOUN
gujaf-334	572	13	inputs	input	NOUN
gujaf-334	572	14	:	:	PUNCT
gujaf-334	572	15	evidence	evidence	NOUN
gujaf-334	572	16	from	from	ADP
gujaf-334	572	17	mortgage	mortgage	NOUN
gujaf-334	572	18	servicing	servicing	NOUN
gujaf-334	572	19	rights	right	NOUN
gujaf-334	572	20	.	.	PUNCT
gujaf-334	573	1	review	review	NOUN
gujaf-334	573	2	of	of	ADP
gujaf-334	573	3	accounting	accounting	NOUN
gujaf-334	573	4	studies	study	NOUN
gujaf-334	573	5	,	,	PUNCT
gujaf-334	573	6	18(3	18(3	NUM
gujaf-334	573	7	)	)	PUNCT
gujaf-334	573	8	,	,	PUNCT
gujaf-334	573	9	833–858	833–858	NUM
gujaf-334	573	10	.	.	PUNCT
gujaf-334	574	1	https://doi.org/10.1007/s11142-013-9234-y	https://doi.org/10.1007/s11142-013-9234-y	PROPN
gujaf-334	574	2	antle	antle	PROPN
gujaf-334	574	3	,	,	PUNCT
gujaf-334	574	4	r.	r.	PROPN
gujaf-334	574	5	,	,	PUNCT
gujaf-334	574	6	gordon	gordon	PROPN
gujaf-334	574	7	,	,	PUNCT
gujaf-334	574	8	e.	e.	PROPN
gujaf-334	574	9	,	,	PUNCT
gujaf-334	574	10	narayanamoorthy	narayanamoorthy	ADJ
gujaf-334	574	11	,	,	PUNCT
gujaf-334	574	12	g.	g.	PROPN
gujaf-334	574	13	,	,	PUNCT
gujaf-334	574	14	&	&	CCONJ
gujaf-334	574	15	zhou	zhou	PROPN
gujaf-334	574	16	,	,	PUNCT
gujaf-334	574	17	l.	l.	PROPN
gujaf-334	574	18	(	(	PUNCT
gujaf-334	574	19	2006	2006	NUM
gujaf-334	574	20	)	)	PUNCT
gujaf-334	574	21	.	.	PUNCT
gujaf-334	575	1	the	the	DET
gujaf-334	575	2	joint	joint	ADJ
gujaf-334	575	3	determination	determination	NOUN
gujaf-334	575	4	of	of	ADP
gujaf-334	575	5	audit	audit	NOUN
gujaf-334	575	6	fees	fee	NOUN
gujaf-334	575	7	,	,	PUNCT
gujaf-334	575	8	non	non	ADJ
gujaf-334	575	9	-	-	ADJ
gujaf-334	575	10	audit	audit	ADJ
gujaf-334	575	11	fees	fee	NOUN
gujaf-334	575	12	,	,	PUNCT
gujaf-334	575	13	and	and	CCONJ
gujaf-334	575	14	abnormal	abnormal	ADJ
gujaf-334	575	15	accruals	accrual	NOUN
gujaf-334	575	16	.	.	PUNCT
gujaf-334	576	1	review	review	NOUN
gujaf-334	576	2	of	of	ADP
gujaf-334	576	3	quantitative	quantitative	ADJ
gujaf-334	576	4	finance	finance	NOUN
gujaf-334	576	5	and	and	CCONJ
gujaf-334	576	6	accounting	accounting	NOUN
gujaf-334	576	7	,	,	PUNCT
gujaf-334	576	8	27(3	27(3	NUM
gujaf-334	576	9	)	)	PUNCT
gujaf-334	576	10	,	,	PUNCT
gujaf-334	576	11	235–266	235–266	NUM
gujaf-334	576	12	.	.	PUNCT
gujaf-334	577	1	bagudo	bagudo	PROPN
gujaf-334	577	2	,	,	PUNCT
gujaf-334	577	3	m.	m.	NOUN
gujaf-334	577	4	m.	m.	NOUN
gujaf-334	577	5	(	(	PUNCT
gujaf-334	577	6	2017	2017	NUM
gujaf-334	577	7	)	)	PUNCT
gujaf-334	577	8	.	.	PUNCT
gujaf-334	578	1	compliance	compliance	NOUN
gujaf-334	578	2	and	and	CCONJ
gujaf-334	578	3	value	value	NOUN
gujaf-334	578	4	relevance	relevance	NOUN
gujaf-334	578	5	of	of	ADP
gujaf-334	578	6	ifrs	ifrs	ADJ
gujaf-334	578	7	mandatory	mandatory	ADJ
gujaf-334	578	8	adoption	adoption	NOUN
gujaf-334	578	9	in	in	ADP
gujaf-334	578	10	nigeria	nigeria	PROPN
gujaf-334	578	11	(	(	PUNCT
gujaf-334	578	12	ph.d	ph.d	PROPN
gujaf-334	578	13	.	.	PUNCT
gujaf-334	579	1	thesis	thesis	NOUN
gujaf-334	579	2	)	)	PUNCT
gujaf-334	579	3	.	.	PUNCT
gujaf-334	580	1	university	university	NOUN
gujaf-334	580	2	utara	utara	PROPN
gujaf-334	580	3	malaysia	malaysia	PROPN
gujaf-334	580	4	.	.	PROPN
gujaf-334	580	5	barth	barth	PROPN
gujaf-334	580	6	,	,	PUNCT
gujaf-334	580	7	m.	m.	PROPN
gujaf-334	580	8	e.	e.	PROPN
gujaf-334	580	9	(	(	PUNCT
gujaf-334	580	10	1994	1994	NUM
gujaf-334	580	11	)	)	PUNCT
gujaf-334	580	12	.	.	PUNCT
gujaf-334	581	1	fair	fair	ADJ
gujaf-334	581	2	value	value	NOUN
gujaf-334	581	3	accounting	accounting	NOUN
gujaf-334	581	4	:	:	PUNCT
gujaf-334	581	5	evidence	evidence	NOUN
gujaf-334	581	6	from	from	ADP
gujaf-334	581	7	investment	investment	NOUN
gujaf-334	581	8	securities	security	NOUN
gujaf-334	581	9	and	and	CCONJ
gujaf-334	581	10	the	the	DET
gujaf-334	581	11	market	market	NOUN
gujaf-334	581	12	valuation	valuation	NOUN
gujaf-334	581	13	of	of	ADP
gujaf-334	581	14	banks	bank	NOUN
gujaf-334	581	15	.	.	PUNCT
gujaf-334	582	1	accounting	accounting	NOUN
gujaf-334	582	2	review	review	PROPN
gujaf-334	582	3	,	,	PUNCT
gujaf-334	582	4	1–25	1–25	PROPN
gujaf-334	582	5	.	.	PUNCT
gujaf-334	582	6	barth	barth	PROPN
gujaf-334	582	7	,	,	PUNCT
gujaf-334	582	8	m.	m.	NOUN
gujaf-334	582	9	,	,	PUNCT
gujaf-334	582	10	&	&	CCONJ
gujaf-334	582	11	clinch	clinch	PROPN
gujaf-334	582	12	,	,	PUNCT
gujaf-334	582	13	g.	g.	PROPN
gujaf-334	582	14	(	(	PUNCT
gujaf-334	582	15	1998	1998	NUM
gujaf-334	582	16	)	)	PUNCT
gujaf-334	582	17	.	.	PUNCT
gujaf-334	583	1	revalued	revalue	VERB
gujaf-334	583	2	financial	financial	ADJ
gujaf-334	583	3	,	,	PUNCT
gujaf-334	583	4	tangible	tangible	ADJ
gujaf-334	583	5	,	,	PUNCT
gujaf-334	583	6	and	and	CCONJ
gujaf-334	583	7	intangible	intangible	ADJ
gujaf-334	583	8	assets	asset	NOUN
gujaf-334	583	9	:	:	PUNCT
gujaf-334	583	10	associations	association	NOUN
gujaf-334	583	11	with	with	ADP
gujaf-334	583	12	share	share	NOUN
gujaf-334	583	13	prices	price	NOUN
gujaf-334	583	14	and	and	CCONJ
gujaf-334	583	15	non	non	ADJ
gujaf-334	583	16	-	-	ADJ
gujaf-334	583	17	market	market	NOUN
gujaf-334	583	18	-	-	PUNCT
gujaf-334	583	19	based	base	VERB
gujaf-334	583	20	value	value	NOUN
gujaf-334	583	21	estimates	estimate	NOUN
gujaf-334	583	22	.	.	PUNCT
gujaf-334	584	1	journal	journal	NOUN
gujaf-334	584	2	of	of	ADP
gujaf-334	584	3	accounting	accounting	NOUN
gujaf-334	584	4	research	research	NOUN
gujaf-334	584	5	,	,	PUNCT
gujaf-334	584	6	36(supplement	36(supplement	NUM
gujaf-334	584	7	)	)	PUNCT
gujaf-334	584	8	,	,	PUNCT
gujaf-334	584	9	199–233	199–233	NUM
gujaf-334	584	10	.	.	PUNCT
gujaf-334	585	1	barth	barth	PROPN
gujaf-334	585	2	,	,	PUNCT
gujaf-334	585	3	m.	m.	PROPN
gujaf-334	585	4	e.	e.	PROPN
gujaf-334	585	5	,	,	PUNCT
gujaf-334	585	6	landsman	landsman	PROPN
gujaf-334	585	7	,	,	PUNCT
gujaf-334	585	8	w.	w.	PROPN
gujaf-334	585	9	r.	r.	PROPN
gujaf-334	585	10	,	,	PUNCT
gujaf-334	585	11	&	&	CCONJ
gujaf-334	585	12	lang	lang	PROPN
gujaf-334	585	13	,	,	PUNCT
gujaf-334	585	14	m.	m.	PROPN
gujaf-334	585	15	h.	h.	PROPN
gujaf-334	585	16	(	(	PUNCT
gujaf-334	585	17	2008	2008	NUM
gujaf-334	585	18	)	)	PUNCT
gujaf-334	585	19	.	.	PUNCT
gujaf-334	586	1	international	international	ADJ
gujaf-334	586	2	accounting	accounting	NOUN
gujaf-334	586	3	standards	standard	NOUN
gujaf-334	586	4	and	and	CCONJ
gujaf-334	586	5	accounting	accounting	NOUN
gujaf-334	586	6	quality	quality	NOUN
gujaf-334	586	7	.	.	PUNCT
gujaf-334	587	1	journal	journal	NOUN
gujaf-334	587	2	of	of	ADP
gujaf-334	587	3	accounting	accounting	NOUN
gujaf-334	587	4	research	research	NOUN
gujaf-334	587	5	,	,	PUNCT
gujaf-334	587	6	46(3	46(3	NOUN
gujaf-334	587	7	)	)	PUNCT
gujaf-334	587	8	,	,	PUNCT
gujaf-334	587	9	467–498	467–498	NUM
gujaf-334	587	10	.	.	PUNCT
gujaf-334	588	1	barth	barth	PROPN
gujaf-334	588	2	,	,	PUNCT
gujaf-334	588	3	m.	m.	PROPN
gujaf-334	588	4	e.	e.	PROPN
gujaf-334	588	5	,	,	PUNCT
gujaf-334	588	6	beaver	beaver	PROPN
gujaf-334	588	7	,	,	PUNCT
gujaf-334	588	8	w.	w.	PROPN
gujaf-334	588	9	h.	h.	PROPN
gujaf-334	588	10	,	,	PUNCT
gujaf-334	588	11	&	&	CCONJ
gujaf-334	588	12	landsman	landsman	PROPN
gujaf-334	588	13	,	,	PUNCT
gujaf-334	588	14	w.	w.	PROPN
gujaf-334	588	15	r.	r.	PROPN
gujaf-334	588	16	(	(	PUNCT
gujaf-334	588	17	2001	2001	NUM
gujaf-334	588	18	)	)	PUNCT
gujaf-334	588	19	.	.	PUNCT
gujaf-334	589	1	the	the	DET
gujaf-334	589	2	relevance	relevance	NOUN
gujaf-334	589	3	of	of	ADP
gujaf-334	589	4	the	the	DET
gujaf-334	589	5	value	value	NOUN
gujaf-334	589	6	relevance	relevance	NOUN
gujaf-334	589	7	literature	literature	NOUN
gujaf-334	589	8	for	for	ADP
gujaf-334	589	9	financial	financial	ADJ
gujaf-334	589	10	accounting	accounting	NOUN
gujaf-334	589	11	standard	standard	PROPN
gujaf-334	589	12	setting	setting	NOUN
gujaf-334	589	13	:	:	PUNCT
gujaf-334	589	14	another	another	DET
gujaf-334	589	15	view	view	NOUN
gujaf-334	589	16	.	.	PUNCT
gujaf-334	590	1	journal	journal	NOUN
gujaf-334	590	2	of	of	ADP
gujaf-334	590	3	accounting	accounting	NOUN
gujaf-334	590	4	and	and	CCONJ
gujaf-334	590	5	economics	economic	NOUN
gujaf-334	590	6	,	,	PUNCT
gujaf-334	590	7	31(1–3	31(1–3	PROPN
gujaf-334	590	8	)	)	PUNCT
gujaf-334	590	9	,	,	PUNCT
gujaf-334	590	10	77–104	77–104	PROPN
gujaf-334	590	11	.	.	PUNCT
gujaf-334	590	12	https://doi.org/10.1016/s0165-4101(01)00019-2	https://doi.org/10.1016/s0165-4101(01)00019-2	PROPN
gujaf-334	590	13	barth	barth	PROPN
gujaf-334	590	14	,	,	PUNCT
gujaf-334	590	15	m.	m.	PROPN
gujaf-334	590	16	e.	e.	PROPN
gujaf-334	590	17	,	,	PUNCT
gujaf-334	590	18	gomez	gomez	NOUN
gujaf-334	590	19	-	-	PUNCT
gujaf-334	590	20	biscarri	biscarri	PROPN
gujaf-334	590	21	,	,	PUNCT
gujaf-334	590	22	j.	j.	PROPN
gujaf-334	590	23	,	,	PUNCT
gujaf-334	590	24	kasznik	kasznik	PROPN
gujaf-334	590	25	,	,	PUNCT
gujaf-334	590	26	r.	r.	PROPN
gujaf-334	590	27	,	,	PUNCT
gujaf-334	590	28	&	&	CCONJ
gujaf-334	590	29	lopez	lopez	PROPN
gujaf-334	590	30	-	-	PUNCT
gujaf-334	590	31	espinosa	espinosa	PROPN
gujaf-334	590	32	,	,	PUNCT
gujaf-334	590	33	g.	g.	PROPN
gujaf-334	590	34	(	(	PUNCT
gujaf-334	590	35	2012	2012	NUM
gujaf-334	590	36	)	)	PUNCT
gujaf-334	590	37	.	.	PUNCT
gujaf-334	591	1	fair	fair	ADJ
gujaf-334	591	2	value	value	NOUN
gujaf-334	591	3	accounting	accounting	NOUN
gujaf-334	591	4	,	,	PUNCT
gujaf-334	591	5	earnings	earning	NOUN
gujaf-334	591	6	management	management	NOUN
gujaf-334	591	7	,	,	PUNCT
gujaf-334	591	8	and	and	CCONJ
gujaf-334	591	9	the	the	DET
gujaf-334	591	10	use	use	NOUN
gujaf-334	591	11	of	of	ADP
gujaf-334	591	12	available	available	ADJ
gujaf-334	591	13	-	-	PUNCT
gujaf-334	591	14	for	for	ADP
gujaf-334	591	15	-	-	PUNCT
gujaf-334	591	16	sale	sale	NOUN
gujaf-334	591	17	instruments	instrument	NOUN
gujaf-334	591	18	by	by	ADP
gujaf-334	591	19	bank	bank	NOUN
gujaf-334	591	20	managers	manager	NOUN
gujaf-334	591	21	.	.	PUNCT
gujaf-334	592	1	bello	bello	PROPN
gujaf-334	592	2	,	,	PUNCT
gujaf-334	592	3	a.	a.	NOUN
gujaf-334	592	4	(	(	PUNCT
gujaf-334	592	5	2009	2009	NUM
gujaf-334	592	6	)	)	PUNCT
gujaf-334	592	7	.	.	PUNCT
gujaf-334	593	1	financial	financial	ADJ
gujaf-334	593	2	information	information	NOUN
gujaf-334	593	3	quality	quality	NOUN
gujaf-334	593	4	and	and	CCONJ
gujaf-334	593	5	inflation	inflation	NOUN
gujaf-334	593	6	accounting	accounting	NOUN
gujaf-334	593	7	disclosure	disclosure	NOUN
gujaf-334	593	8	in	in	ADP
gujaf-334	593	9	nigerian	nigerian	ADJ
gujaf-334	593	10	cement	cement	NOUN
gujaf-334	593	11	industry	industry	NOUN
gujaf-334	593	12	(	(	PUNCT
gujaf-334	593	13	ph.d	ph.d	PROPN
gujaf-334	593	14	.	.	PUNCT
gujaf-334	594	1	thesis	thesis	NOUN
gujaf-334	594	2	)	)	PUNCT
gujaf-334	594	3	.	.	PUNCT
gujaf-334	595	1	ahmadu	ahmadu	PROPN
gujaf-334	595	2	bello	bello	PROPN
gujaf-334	595	3	university	university	PROPN
gujaf-334	595	4	,	,	PUNCT
gujaf-334	595	5	zaria	zaria	PROPN
gujaf-334	595	6	.	.	PUNCT
gujaf-334	596	1	bello	bello	PROPN
gujaf-334	596	2	,	,	PUNCT
gujaf-334	596	3	a.	a.	NOUN
gujaf-334	596	4	,	,	PUNCT
gujaf-334	596	5	abubakar	abubakar	PROPN
gujaf-334	596	6	,	,	PUNCT
gujaf-334	596	7	s.	s.	PROPN
gujaf-334	596	8	,	,	PUNCT
gujaf-334	596	9	&	&	CCONJ
gujaf-334	596	10	tesleem	tesleem	PROPN
gujaf-334	596	11	,	,	PUNCT
gujaf-334	596	12	a.	a.	NOUN
gujaf-334	596	13	(	(	PUNCT
gujaf-334	596	14	2016	2016	NUM
gujaf-334	596	15	)	)	PUNCT
gujaf-334	596	16	.	.	PUNCT
gujaf-334	597	1	ifrs	ifrs	PROPN
gujaf-334	597	2	adoption	adoption	NOUN
gujaf-334	597	3	and	and	CCONJ
gujaf-334	597	4	earnings	earning	NOUN
gujaf-334	597	5	management	management	NOUN
gujaf-334	597	6	in	in	ADP
gujaf-334	597	7	nigerian	nigerian	ADJ
gujaf-334	597	8	non	non	ADJ
gujaf-334	597	9	-	-	ADJ
gujaf-334	597	10	financial	financial	ADJ
gujaf-334	597	11	quoted	quote	VERB
gujaf-334	597	12	companies	company	NOUN
gujaf-334	597	13	.	.	PUNCT
gujaf-334	598	1	journal	journal	PROPN
gujaf-334	598	2	of	of	ADP
gujaf-334	598	3	international	international	ADJ
gujaf-334	598	4	conference	conference	NOUN
gujaf-334	598	5	on	on	ADP
gujaf-334	598	6	accounting	accounting	NOUN
gujaf-334	598	7	studies	study	NOUN
gujaf-334	598	8	,	,	PUNCT
gujaf-334	598	9	15–18	15–18	NUM
gujaf-334	598	10	.	.	PUNCT
gujaf-334	599	1	bratten	bratten	PROPN
gujaf-334	599	2	,	,	PUNCT
gujaf-334	599	3	b.	b.	PROPN
gujaf-334	599	4	,	,	PUNCT
gujaf-334	599	5	causholli	causholli	PROPN
gujaf-334	599	6	,	,	PUNCT
gujaf-334	599	7	m.	m.	NOUN
gujaf-334	599	8	,	,	PUNCT
gujaf-334	599	9	&	&	CCONJ
gujaf-334	599	10	khan	khan	PROPN
gujaf-334	599	11	,	,	PUNCT
gujaf-334	599	12	u.	u.	PROPN
gujaf-334	599	13	(	(	PUNCT
gujaf-334	599	14	2016	2016	NUM
gujaf-334	599	15	)	)	PUNCT
gujaf-334	599	16	.	.	PUNCT
gujaf-334	600	1	usefulness	usefulness	NOUN
gujaf-334	600	2	of	of	ADP
gujaf-334	600	3	fair	fair	ADJ
gujaf-334	600	4	value	value	NOUN
gujaf-334	600	5	for	for	ADP
gujaf-334	600	6	predicting	predict	VERB
gujaf-334	600	7	banks	bank	NOUN
gujaf-334	600	8	'	'	PART
gujaf-334	600	9	future	future	ADJ
gujaf-334	600	10	earnings	earning	NOUN
gujaf-334	600	11	:	:	PUNCT
gujaf-334	600	12	evidence	evidence	NOUN
gujaf-334	600	13	from	from	ADP
gujaf-334	600	14	other	other	ADJ
gujaf-334	600	15	comprehensive	comprehensive	ADJ
gujaf-334	600	16	income	income	NOUN
gujaf-334	600	17	and	and	CCONJ
gujaf-334	600	18	its	its	PRON
gujaf-334	600	19	components	component	NOUN
gujaf-334	600	20	.	.	PUNCT
gujaf-334	601	1	review	review	NOUN
gujaf-334	601	2	of	of	ADP
gujaf-334	601	3	accounting	accounting	NOUN
gujaf-334	601	4	studies	study	NOUN
gujaf-334	601	5	,	,	PUNCT
gujaf-334	601	6	21(1	21(1	NUM
gujaf-334	601	7	)	)	PUNCT
gujaf-334	601	8	,	,	PUNCT
gujaf-334	601	9	280–315	280–315	NUM
gujaf-334	601	10	.	.	PUNCT
gujaf-334	602	1	cadbury	cadbury	PROPN
gujaf-334	602	2	,	,	PUNCT
gujaf-334	602	3	a.	a.	NOUN
gujaf-334	602	4	(	(	PUNCT
gujaf-334	602	5	1992	1992	NUM
gujaf-334	602	6	)	)	PUNCT
gujaf-334	602	7	.	.	PUNCT
gujaf-334	603	1	the	the	DET
gujaf-334	603	2	financial	financial	ADJ
gujaf-334	603	3	aspects	aspect	NOUN
gujaf-334	603	4	of	of	ADP
gujaf-334	603	5	corporate	corporate	ADJ
gujaf-334	603	6	governance	governance	NOUN
gujaf-334	603	7	.	.	PUNCT
gujaf-334	604	1	the	the	DET
gujaf-334	604	2	committee	committee	NOUN
gujaf-334	604	3	on	on	ADP
gujaf-334	604	4	the	the	DET
gujaf-334	604	5	financial	financial	ADJ
gujaf-334	604	6	aspects	aspect	NOUN
gujaf-334	604	7	of	of	ADP
gujaf-334	604	8	corporate	corporate	ADJ
gujaf-334	604	9	governance	governance	NOUN
gujaf-334	604	10	,	,	PUNCT
gujaf-334	604	11	uk	uk	PROPN
gujaf-334	604	12	.	.	PROPN
gujaf-334	604	13	http://doi.org/isbn	http://doi.org/isbn	PROPN
gujaf-334	605	1	085258	085258	NUM
gujaf-334	605	2	913	913	NUM
gujaf-334	605	3	http://doi.org/isbn	http://doi.org/isbn	NOUN
gujaf-334	605	4	gusau	gusau	ADJ
gujaf-334	605	5	journal	journal	NOUN
gujaf-334	605	6	of	of	ADP
gujaf-334	605	7	accounting	accounting	NOUN
gujaf-334	605	8	and	and	CCONJ
gujaf-334	605	9	finance	finance	NOUN
gujaf-334	605	10	,	,	PUNCT
gujaf-334	605	11	vol	vol	NOUN
gujaf-334	605	12	.	.	PROPN
gujaf-334	605	13	5	5	NUM
gujaf-334	605	14	,	,	PUNCT
gujaf-334	605	15	issue	issue	NOUN
gujaf-334	605	16	2	2	NUM
gujaf-334	605	17	,	,	PUNCT
gujaf-334	605	18	october	october	PROPN
gujaf-334	605	19	,	,	PUNCT
gujaf-334	605	20	2024	2024	NUM
gujaf-334	605	21	200	200	NUM
gujaf-334	605	22	carcello	carcello	NOUN
gujaf-334	605	23	,	,	PUNCT
gujaf-334	605	24	j.	j.	PROPN
gujaf-334	605	25	v.	v.	PROPN
gujaf-334	605	26	,	,	PUNCT
gujaf-334	605	27	neal	neal	PROPN
gujaf-334	605	28	,	,	PUNCT
gujaf-334	605	29	t.	t.	PROPN
gujaf-334	605	30	l.	l.	PROPN
gujaf-334	605	31	,	,	PUNCT
gujaf-334	605	32	&	&	CCONJ
gujaf-334	605	33	riley	riley	PROPN
gujaf-334	605	34	,	,	PUNCT
gujaf-334	605	35	r.	r.	PROPN
gujaf-334	605	36	a.	a.	PROPN
gujaf-334	605	37	(	(	PUNCT
gujaf-334	605	38	2002	2002	NUM
gujaf-334	605	39	)	)	PUNCT
gujaf-334	605	40	.	.	PUNCT
gujaf-334	606	1	board	board	NOUN
gujaf-334	606	2	characteristics	characteristic	NOUN
gujaf-334	606	3	and	and	CCONJ
gujaf-334	606	4	audit	audit	NOUN
gujaf-334	606	5	fees	fee	NOUN
gujaf-334	606	6	.	.	PUNCT
gujaf-334	607	1	contemporary	contemporary	ADJ
gujaf-334	607	2	accounting	accounting	NOUN
gujaf-334	607	3	research	research	PROPN
gujaf-334	607	4	,	,	PUNCT
gujaf-334	607	5	19(3	19(3	NUM
gujaf-334	607	6	)	)	PUNCT
gujaf-334	607	7	,	,	PUNCT
gujaf-334	607	8	365–384	365–384	NUM
gujaf-334	607	9	.	.	PUNCT
gujaf-334	608	1	cama	cama	NOUN
gujaf-334	608	2	.	.	PUNCT
gujaf-334	609	1	(	(	PUNCT
gujaf-334	609	2	2004	2004	NUM
gujaf-334	609	3	)	)	PUNCT
gujaf-334	609	4	.	.	PUNCT
gujaf-334	610	1	companies	company	NOUN
gujaf-334	610	2	and	and	CCONJ
gujaf-334	610	3	allied	ally	VERB
gujaf-334	610	4	matters	matter	NOUN
gujaf-334	610	5	act	act	PROPN
gujaf-334	610	6	.	.	PUNCT
gujaf-334	611	1	cashcraft	cashcraft	PROPN
gujaf-334	611	2	asset	asset	PROPN
gujaf-334	611	3	management	management	PROPN
gujaf-334	611	4	ltd	ltd	PROPN
gujaf-334	611	5	.	.	PROPN
gujaf-334	611	6	retrieved	retrieve	VERB
gujaf-334	611	7	from	from	ADP
gujaf-334	611	8	www.cashcraft.com	www.cashcraft.com	PROPN
gujaf-334	611	9	cfa	cfa	PROPN
gujaf-334	611	10	institute	institute	PROPN
gujaf-334	611	11	.	.	PUNCT
gujaf-334	612	1	(	(	PUNCT
gujaf-334	612	2	2005	2005	NUM
gujaf-334	612	3	)	)	PUNCT
gujaf-334	612	4	.	.	PUNCT
gujaf-334	613	1	a	a	DET
gujaf-334	613	2	comprehensive	comprehensive	ADJ
gujaf-334	613	3	business	business	NOUN
gujaf-334	613	4	reporting	reporting	NOUN
gujaf-334	613	5	model	model	NOUN
gujaf-334	613	6	:	:	PUNCT
gujaf-334	613	7	financial	financial	ADJ
gujaf-334	613	8	reporting	reporting	NOUN
gujaf-334	613	9	for	for	ADP
gujaf-334	613	10	investors	investor	NOUN
gujaf-334	613	11	.	.	PUNCT
gujaf-334	614	1	cfa	cfa	PROPN
gujaf-334	614	2	center	center	PROPN
gujaf-334	614	3	for	for	ADP
gujaf-334	614	4	financial	financial	ADJ
gujaf-334	614	5	market	market	NOUN
gujaf-334	614	6	integrity	integrity	NOUN
gujaf-334	614	7	.	.	PUNCT
gujaf-334	615	1	chamber	chamber	PROPN
gujaf-334	615	2	,	,	PUNCT
gujaf-334	615	3	a.	a.	NOUN
gujaf-334	615	4	(	(	PUNCT
gujaf-334	615	5	2008	2008	NUM
gujaf-334	615	6	)	)	PUNCT
gujaf-334	615	7	.	.	PUNCT
gujaf-334	616	1	how	how	SCONJ
gujaf-334	616	2	do	do	AUX
gujaf-334	616	3	you	you	PRON
gujaf-334	616	4	mark	mark	VERB
gujaf-334	616	5	to	to	ADP
gujaf-334	616	6	market	market	NOUN
gujaf-334	616	7	?	?	PUNCT
gujaf-334	617	1	euromoney	euromoney	NOUN
gujaf-334	617	2	,	,	PUNCT
gujaf-334	617	3	1–3	1–3	PROPN
gujaf-334	617	4	.	.	PUNCT
gujaf-334	617	5	chang	chang	PROPN
gujaf-334	617	6	,	,	PUNCT
gujaf-334	617	7	r.	r.	PROPN
gujaf-334	617	8	d.	d.	PROPN
gujaf-334	617	9	,	,	PUNCT
gujaf-334	617	10	shen	shen	PROPN
gujaf-334	617	11	,	,	PUNCT
gujaf-334	617	12	w.	w.	PROPN
gujaf-334	617	13	h.	h.	PROPN
gujaf-334	617	14	,	,	PUNCT
gujaf-334	617	15	&	&	CCONJ
gujaf-334	617	16	fang	fang	PROPN
gujaf-334	617	17	,	,	PUNCT
gujaf-334	617	18	c.	c.	PROPN
gujaf-334	617	19	j.	j.	PROPN
gujaf-334	617	20	(	(	PUNCT
gujaf-334	617	21	2008	2008	NUM
gujaf-334	617	22	)	)	PUNCT
gujaf-334	617	23	.	.	PUNCT
gujaf-334	618	1	discretionary	discretionary	ADJ
gujaf-334	618	2	loan	loan	NOUN
gujaf-334	618	3	loss	loss	NOUN
gujaf-334	618	4	provisions	provision	NOUN
gujaf-334	618	5	and	and	CCONJ
gujaf-334	618	6	earnings	earning	NOUN
gujaf-334	618	7	management	management	NOUN
gujaf-334	618	8	for	for	ADP
gujaf-334	618	9	the	the	DET
gujaf-334	618	10	banking	banking	NOUN
gujaf-334	618	11	industry	industry	NOUN
gujaf-334	618	12	.	.	PUNCT
gujaf-334	619	1	international	international	ADJ
gujaf-334	619	2	business	business	PROPN
gujaf-334	619	3	&	&	CCONJ
gujaf-334	619	4	economics	economics	PROPN
gujaf-334	619	5	research	research	PROPN
gujaf-334	619	6	journal	journal	PROPN
gujaf-334	619	7	,	,	PUNCT
gujaf-334	619	8	7(3	7(3	NUM
gujaf-334	619	9	)	)	PUNCT
gujaf-334	619	10	,	,	PUNCT
gujaf-334	619	11	9–20	9–20	NOUN
gujaf-334	619	12	.	.	PUNCT
gujaf-334	620	1	christensen	christensen	PROPN
gujaf-334	620	2	,	,	PUNCT
gujaf-334	620	3	b.	b.	PROPN
gujaf-334	620	4	,	,	PUNCT
gujaf-334	620	5	glover	glover	PROPN
gujaf-334	620	6	,	,	PUNCT
gujaf-334	620	7	s.	s.	PROPN
gujaf-334	620	8	,	,	PUNCT
gujaf-334	620	9	&	&	CCONJ
gujaf-334	620	10	wood	wood	PROPN
gujaf-334	620	11	,	,	PUNCT
gujaf-334	620	12	d.	d.	PROPN
gujaf-334	620	13	(	(	PUNCT
gujaf-334	620	14	2012	2012	NUM
gujaf-334	620	15	)	)	PUNCT
gujaf-334	620	16	.	.	PUNCT
gujaf-334	621	1	extreme	extreme	ADJ
gujaf-334	621	2	estimation	estimation	NOUN
gujaf-334	621	3	uncertainty	uncertainty	NOUN
gujaf-334	621	4	in	in	ADP
gujaf-334	621	5	fair	fair	ADJ
gujaf-334	621	6	value	value	NOUN
gujaf-334	621	7	estimates	estimate	NOUN
gujaf-334	621	8	:	:	PUNCT
gujaf-334	621	9	implications	implication	NOUN
gujaf-334	621	10	for	for	ADP
gujaf-334	621	11	audit	audit	NOUN
gujaf-334	621	12	assurance	assurance	NOUN
gujaf-334	621	13	.	.	PUNCT
gujaf-334	622	1	auditing	auditing	NOUN
gujaf-334	622	2	:	:	PUNCT
gujaf-334	622	3	a	a	DET
gujaf-334	622	4	journal	journal	NOUN
gujaf-334	622	5	of	of	ADP
gujaf-334	622	6	practice	practice	NOUN
gujaf-334	622	7	&	&	CCONJ
gujaf-334	622	8	theory	theory	NOUN
gujaf-334	622	9	,	,	PUNCT
gujaf-334	622	10	31(1	31(1	NUM
gujaf-334	622	11	)	)	PUNCT
gujaf-334	622	12	,	,	PUNCT
gujaf-334	622	13	127–146	127–146	NUM
gujaf-334	622	14	.	.	PUNCT
gujaf-334	623	1	christensen	christensen	PROPN
gujaf-334	623	2	,	,	PUNCT
gujaf-334	623	3	h.	h.	PROPN
gujaf-334	623	4	,	,	PUNCT
gujaf-334	623	5	hail	hail	PROPN
gujaf-334	623	6	,	,	PUNCT
gujaf-334	623	7	l.	l.	PROPN
gujaf-334	623	8	,	,	PUNCT
gujaf-334	623	9	&	&	CCONJ
gujaf-334	623	10	leuz	leuz	PROPN
gujaf-334	623	11	,	,	PUNCT
gujaf-334	623	12	c.	c.	PROPN
gujaf-334	623	13	(	(	PUNCT
gujaf-334	623	14	2013	2013	NUM
gujaf-334	623	15	)	)	PUNCT
gujaf-334	623	16	.	.	PUNCT
gujaf-334	624	1	mandatory	mandatory	ADJ
gujaf-334	624	2	ifrs	ifrs	PROPN
gujaf-334	624	3	reporting	reporting	NOUN
gujaf-334	624	4	and	and	CCONJ
gujaf-334	624	5	changes	change	NOUN
gujaf-334	624	6	in	in	ADP
gujaf-334	624	7	enforcement	enforcement	NOUN
gujaf-334	624	8	.	.	PUNCT
gujaf-334	625	1	journal	journal	NOUN
gujaf-334	625	2	of	of	ADP
gujaf-334	625	3	accounting	accounting	NOUN
gujaf-334	625	4	and	and	CCONJ
gujaf-334	625	5	economics	economic	NOUN
gujaf-334	625	6	,	,	PUNCT
gujaf-334	625	7	46(2–3	46(2–3	PROPN
gujaf-334	625	8	)	)	PUNCT
gujaf-334	625	9	,	,	PUNCT
gujaf-334	625	10	147–177	147–177	NUM
gujaf-334	625	11	.	.	PUNCT
gujaf-334	626	1	danbolt	danbolt	NOUN
gujaf-334	626	2	,	,	PUNCT
gujaf-334	626	3	j.	j.	PROPN
gujaf-334	626	4	,	,	PUNCT
gujaf-334	626	5	&	&	CCONJ
gujaf-334	626	6	rees	rees	PROPN
gujaf-334	626	7	,	,	PUNCT
gujaf-334	626	8	w.	w.	PROPN
gujaf-334	626	9	(	(	PUNCT
gujaf-334	626	10	2008	2008	NUM
gujaf-334	626	11	)	)	PUNCT
gujaf-334	626	12	.	.	PUNCT
gujaf-334	627	1	an	an	DET
gujaf-334	627	2	experiment	experiment	NOUN
gujaf-334	627	3	in	in	ADP
gujaf-334	627	4	fair	fair	ADJ
gujaf-334	627	5	value	value	NOUN
gujaf-334	627	6	accounting	accounting	NOUN
gujaf-334	627	7	:	:	PUNCT
gujaf-334	627	8	u.k	u.k	PROPN
gujaf-334	627	9	.	.	PROPN
gujaf-334	627	10	investment	investment	NOUN
gujaf-334	627	11	vehicles	vehicle	NOUN
gujaf-334	627	12	.	.	PUNCT
gujaf-334	628	1	european	european	ADJ
gujaf-334	628	2	accounting	accounting	PROPN
gujaf-334	628	3	review	review	PROPN
gujaf-334	628	4	,	,	PUNCT
gujaf-334	628	5	17(2	17(2	NUM
gujaf-334	628	6	)	)	PUNCT
gujaf-334	628	7	,	,	PUNCT
gujaf-334	628	8	271–303	271–303	NUM
gujaf-334	628	9	.	.	PUNCT
gujaf-334	629	1	prochazka	prochazka	NOUN
gujaf-334	629	2	,	,	PUNCT
gujaf-334	629	3	d.	d.	PROPN
gujaf-334	629	4	(	(	PUNCT
gujaf-334	629	5	2011	2011	NUM
gujaf-334	629	6	)	)	PUNCT
gujaf-334	629	7	.	.	PUNCT
gujaf-334	630	1	the	the	DET
gujaf-334	630	2	role	role	NOUN
gujaf-334	630	3	of	of	ADP
gujaf-334	630	4	fair	fair	ADJ
gujaf-334	630	5	value	value	NOUN
gujaf-334	630	6	measurement	measurement	NOUN
gujaf-334	630	7	in	in	ADP
gujaf-334	630	8	the	the	DET
gujaf-334	630	9	recent	recent	ADJ
gujaf-334	630	10	financial	financial	ADJ
gujaf-334	630	11	crunch	crunch	NOUN
gujaf-334	630	12	.	.	PUNCT
gujaf-334	631	1	prague	prague	PROPN
gujaf-334	631	2	economic	economic	ADJ
gujaf-334	631	3	papers	paper	NOUN
gujaf-334	631	4	.	.	PUNCT
gujaf-334	632	1	deangelo	deangelo	PROPN
gujaf-334	632	2	,	,	PUNCT
gujaf-334	632	3	l.	l.	PROPN
gujaf-334	632	4	e.	e.	PROPN
gujaf-334	632	5	(	(	PUNCT
gujaf-334	632	6	1981	1981	NUM
gujaf-334	632	7	)	)	PUNCT
gujaf-334	632	8	.	.	PUNCT
gujaf-334	633	1	auditor	auditor	NOUN
gujaf-334	633	2	size	size	NOUN
gujaf-334	633	3	and	and	CCONJ
gujaf-334	633	4	audit	audit	NOUN
gujaf-334	633	5	quality	quality	NOUN
gujaf-334	633	6	.	.	PUNCT
gujaf-334	634	1	journal	journal	NOUN
gujaf-334	634	2	of	of	ADP
gujaf-334	634	3	accounting	accounting	NOUN
gujaf-334	634	4	and	and	CCONJ
gujaf-334	634	5	economics	economic	NOUN
gujaf-334	634	6	,	,	PUNCT
gujaf-334	634	7	3(3	3(3	NUM
gujaf-334	634	8	)	)	PUNCT
gujaf-334	634	9	,	,	PUNCT
gujaf-334	634	10	183–199	183–199	NUM
gujaf-334	634	11	.	.	PUNCT
gujaf-334	635	1	dechow	dechow	ADJ
gujaf-334	635	2	,	,	PUNCT
gujaf-334	635	3	p.	p.	NOUN
gujaf-334	635	4	m.	m.	NOUN
gujaf-334	635	5	,	,	PUNCT
gujaf-334	635	6	mayers	mayers	PROPN
gujaf-334	635	7	,	,	PUNCT
gujaf-334	635	8	l.	l.	PROPN
gujaf-334	635	9	a.	a.	PROPN
gujaf-334	635	10	,	,	PUNCT
gujaf-334	635	11	&	&	CCONJ
gujaf-334	635	12	shakespeare	shakespeare	PROPN
gujaf-334	635	13	,	,	PUNCT
gujaf-334	635	14	c.	c.	PROPN
gujaf-334	635	15	(	(	PUNCT
gujaf-334	635	16	2010	2010	NUM
gujaf-334	635	17	)	)	PUNCT
gujaf-334	635	18	.	.	PUNCT
gujaf-334	636	1	fair	fair	ADJ
gujaf-334	636	2	value	value	NOUN
gujaf-334	636	3	accounting	accounting	NOUN
gujaf-334	636	4	and	and	CCONJ
gujaf-334	636	5	gains	gain	NOUN
gujaf-334	636	6	from	from	ADP
gujaf-334	636	7	asset	asset	NOUN
gujaf-334	636	8	securitizations	securitization	NOUN
gujaf-334	636	9	:	:	PUNCT
gujaf-334	636	10	a	a	DET
gujaf-334	636	11	convenient	convenient	ADJ
gujaf-334	636	12	earnings	earning	NOUN
gujaf-334	636	13	management	management	NOUN
gujaf-334	636	14	tool	tool	NOUN
gujaf-334	636	15	with	with	ADP
gujaf-334	636	16	compensation	compensation	NOUN
gujaf-334	636	17	sidebenefits	sidebenefit	NOUN
gujaf-334	636	18	.	.	PUNCT
gujaf-334	637	1	journal	journal	PROPN
gujaf-334	637	2	of	of	ADP
gujaf-334	637	3	accounting	accounting	NOUN
gujaf-334	637	4	and	and	CCONJ
gujaf-334	637	5	economics	economic	NOUN
gujaf-334	637	6	,	,	PUNCT
gujaf-334	637	7	(	(	PUNCT
gujaf-334	637	8	february	february	PROPN
gujaf-334	637	9	)	)	PUNCT
gujaf-334	637	10	,	,	PUNCT
gujaf-334	637	11	2–25	2–25	PROPN
gujaf-334	637	12	.	.	PUNCT
gujaf-334	638	1	defond	defond	NOUN
gujaf-334	638	2	,	,	PUNCT
gujaf-334	638	3	m.	m.	NOUN
gujaf-334	638	4	,	,	PUNCT
gujaf-334	638	5	&	&	CCONJ
gujaf-334	638	6	zhang	zhang	PROPN
gujaf-334	638	7	,	,	PUNCT
gujaf-334	638	8	j.	j.	PROPN
gujaf-334	638	9	(	(	PUNCT
gujaf-334	638	10	2014	2014	NUM
gujaf-334	638	11	)	)	PUNCT
gujaf-334	638	12	.	.	PUNCT
gujaf-334	639	1	a	a	DET
gujaf-334	639	2	review	review	NOUN
gujaf-334	639	3	of	of	ADP
gujaf-334	639	4	archival	archival	NOUN
gujaf-334	639	5	auditing	auditing	NOUN
gujaf-334	639	6	research	research	NOUN
gujaf-334	639	7	.	.	PUNCT
gujaf-334	640	1	journal	journal	NOUN
gujaf-334	640	2	of	of	ADP
gujaf-334	640	3	accounting	accounting	NOUN
gujaf-334	640	4	and	and	CCONJ
gujaf-334	640	5	economics	economic	NOUN
gujaf-334	640	6	,	,	PUNCT
gujaf-334	640	7	58(2–3	58(2–3	PROPN
gujaf-334	640	8	)	)	PUNCT
gujaf-334	640	9	,	,	PUNCT
gujaf-334	640	10	275–326	275–326	NUM
gujaf-334	640	11	.	.	PUNCT
gujaf-334	641	1	diafei	diafei	PROPN
gujaf-334	641	2	,	,	PUNCT
gujaf-334	641	3	y.	y.	PROPN
gujaf-334	641	4	,	,	PUNCT
gujaf-334	641	5	majella	majella	PROPN
gujaf-334	641	6	,	,	PUNCT
gujaf-334	641	7	p.	p.	PROPN
gujaf-334	641	8	,	,	PUNCT
gujaf-334	641	9	jenny	jenny	PROPN
gujaf-334	641	10	,	,	PUNCT
gujaf-334	641	11	s.	s.	PROPN
gujaf-334	641	12	,	,	PUNCT
gujaf-334	641	13	&	&	CCONJ
gujaf-334	641	14	fang	fang	PROPN
gujaf-334	641	15	,	,	PUNCT
gujaf-334	641	16	h.	h.	PROPN
gujaf-334	641	17	(	(	PUNCT
gujaf-334	641	18	2015	2015	NUM
gujaf-334	641	19	)	)	PUNCT
gujaf-334	641	20	.	.	PUNCT
gujaf-334	642	1	the	the	DET
gujaf-334	642	2	usefulness	usefulness	NOUN
gujaf-334	642	3	of	of	ADP
gujaf-334	642	4	fair	fair	ADJ
gujaf-334	642	5	values	value	NOUN
gujaf-334	642	6	in	in	ADP
gujaf-334	642	7	improving	improve	VERB
gujaf-334	642	8	the	the	DET
gujaf-334	642	9	predictive	predictive	ADJ
gujaf-334	642	10	ability	ability	NOUN
gujaf-334	642	11	of	of	ADP
gujaf-334	642	12	earnings	earning	NOUN
gujaf-334	642	13	:	:	PUNCT
gujaf-334	642	14	evidence	evidence	NOUN
gujaf-334	642	15	from	from	ADP
gujaf-334	642	16	international	international	ADJ
gujaf-334	642	17	banks	bank	NOUN
gujaf-334	642	18	.	.	PUNCT
gujaf-334	643	1	2015	2015	NUM
gujaf-334	643	2	afaanz	afaanz	NOUN
gujaf-334	643	3	conference	conference	NOUN
gujaf-334	643	4	,	,	PUNCT
gujaf-334	643	5	5–7	5–7	PROPN
gujaf-334	643	6	july	july	PROPN
gujaf-334	643	7	,	,	PUNCT
gujaf-334	643	8	hobart	hobart	PROPN
gujaf-334	643	9	,	,	PUNCT
gujaf-334	643	10	tas	tas	PROPN
gujaf-334	643	11	.	.	PROPN
gujaf-334	643	12	ehalaiye	ehalaiye	PROPN
gujaf-334	643	13	,	,	PUNCT
gujaf-334	643	14	o.	o.	NOUN
gujaf-334	643	15	o.	o.	PROPN
gujaf-334	643	16	(	(	PUNCT
gujaf-334	643	17	2014	2014	NUM
gujaf-334	643	18	)	)	PUNCT
gujaf-334	643	19	.	.	PUNCT
gujaf-334	644	1	an	an	DET
gujaf-334	644	2	evaluation	evaluation	NOUN
gujaf-334	644	3	of	of	ADP
gujaf-334	644	4	the	the	DET
gujaf-334	644	5	predictive	predictive	ADJ
gujaf-334	644	6	value	value	NOUN
gujaf-334	644	7	of	of	ADP
gujaf-334	644	8	bank	bank	NOUN
gujaf-334	644	9	fair	fair	ADJ
gujaf-334	644	10	values	value	NOUN
gujaf-334	644	11	(	(	PUNCT
gujaf-334	644	12	ph.d	ph.d	PROPN
gujaf-334	644	13	.	.	PUNCT
gujaf-334	645	1	thesis	thesis	NOUN
gujaf-334	645	2	)	)	PUNCT
gujaf-334	645	3	.	.	PUNCT
gujaf-334	646	1	victoria	victoria	PROPN
gujaf-334	646	2	university	university	PROPN
gujaf-334	646	3	of	of	ADP
gujaf-334	646	4	wellington	wellington	PROPN
gujaf-334	646	5	,	,	PUNCT
gujaf-334	646	6	usa	usa	PROPN
gujaf-334	646	7	.	.	PROPN
gujaf-334	646	8	fama	fama	PROPN
gujaf-334	646	9	,	,	PUNCT
gujaf-334	646	10	e.	e.	PROPN
gujaf-334	646	11	f.	f.	PROPN
gujaf-334	646	12	(	(	PUNCT
gujaf-334	646	13	1970	1970	NUM
gujaf-334	646	14	)	)	PUNCT
gujaf-334	646	15	.	.	PUNCT
gujaf-334	647	1	efficient	efficient	ADJ
gujaf-334	647	2	capital	capital	NOUN
gujaf-334	647	3	markets	market	NOUN
gujaf-334	647	4	:	:	PUNCT
gujaf-334	647	5	a	a	DET
gujaf-334	647	6	review	review	NOUN
gujaf-334	647	7	of	of	ADP
gujaf-334	647	8	theory	theory	NOUN
gujaf-334	647	9	and	and	CCONJ
gujaf-334	647	10	empirical	empirical	ADJ
gujaf-334	647	11	work	work	NOUN
gujaf-334	647	12	.	.	PUNCT
gujaf-334	648	1	the	the	DET
gujaf-334	648	2	journal	journal	PROPN
gujaf-334	648	3	of	of	ADP
gujaf-334	648	4	finance	finance	NOUN
gujaf-334	648	5	,	,	PUNCT
gujaf-334	648	6	25(2	25(2	NUM
gujaf-334	648	7	)	)	PUNCT
gujaf-334	648	8	,	,	PUNCT
gujaf-334	648	9	383–417	383–417	NUM
gujaf-334	648	10	.	.	PUNCT
gujaf-334	648	11	retrieved	retrieve	VERB
gujaf-334	648	12	from	from	ADP
gujaf-334	648	13	http://down.cenet.org.cn/upfile/36/20058187426139.pdf	http://down.cenet.org.cn/upfile/36/20058187426139.pdf	PROPN
gujaf-334	648	14	fiechter	fiechter	NOUN
gujaf-334	648	15	,	,	PUNCT
gujaf-334	648	16	p.	p.	NOUN
gujaf-334	648	17	(	(	PUNCT
gujaf-334	648	18	2011	2011	NUM
gujaf-334	648	19	)	)	PUNCT
gujaf-334	648	20	.	.	PUNCT
gujaf-334	649	1	the	the	DET
gujaf-334	649	2	effects	effect	NOUN
gujaf-334	649	3	of	of	ADP
gujaf-334	649	4	the	the	DET
gujaf-334	649	5	fair	fair	ADJ
gujaf-334	649	6	value	value	NOUN
gujaf-334	649	7	option	option	NOUN
gujaf-334	649	8	under	under	ADP
gujaf-334	649	9	ias	ias	PROPN
gujaf-334	649	10	39	39	NUM
gujaf-334	649	11	on	on	ADP
gujaf-334	649	12	the	the	DET
gujaf-334	649	13	volatility	volatility	NOUN
gujaf-334	649	14	of	of	ADP
gujaf-334	649	15	bank	bank	NOUN
gujaf-334	649	16	earnings	earning	NOUN
gujaf-334	649	17	.	.	PUNCT
gujaf-334	650	1	journal	journal	NOUN
gujaf-334	650	2	of	of	ADP
gujaf-334	650	3	international	international	ADJ
gujaf-334	650	4	accounting	accounting	NOUN
gujaf-334	650	5	research	research	NOUN
gujaf-334	650	6	,	,	PUNCT
gujaf-334	650	7	10(1	10(1	NUM
gujaf-334	650	8	)	)	PUNCT
gujaf-334	650	9	,	,	PUNCT
gujaf-334	650	10	85–108	85–108	PROPN
gujaf-334	650	11	.	.	PUNCT
gujaf-334	650	12	francis	francis	PROPN
gujaf-334	650	13	,	,	PUNCT
gujaf-334	650	14	j.	j.	PROPN
gujaf-334	650	15	r.	r.	PROPN
gujaf-334	650	16	,	,	PUNCT
gujaf-334	650	17	maydew	maydew	PROPN
gujaf-334	650	18	,	,	PUNCT
gujaf-334	650	19	e.	e.	PROPN
gujaf-334	650	20	l.	l.	PROPN
gujaf-334	650	21	,	,	PUNCT
gujaf-334	650	22	&	&	CCONJ
gujaf-334	650	23	sparks	spark	VERB
gujaf-334	650	24	,	,	PUNCT
gujaf-334	650	25	h.	h.	PROPN
gujaf-334	650	26	c.	c.	PROPN
gujaf-334	650	27	(	(	PUNCT
gujaf-334	650	28	1999	1999	NUM
gujaf-334	650	29	)	)	PUNCT
gujaf-334	650	30	.	.	PUNCT
gujaf-334	651	1	the	the	DET
gujaf-334	651	2	role	role	NOUN
gujaf-334	651	3	of	of	ADP
gujaf-334	651	4	big	big	ADJ
gujaf-334	651	5	6	6	NUM
gujaf-334	651	6	auditors	auditor	NOUN
gujaf-334	651	7	in	in	ADP
gujaf-334	651	8	the	the	DET
gujaf-334	651	9	credible	credible	ADJ
gujaf-334	651	10	reporting	reporting	NOUN
gujaf-334	651	11	of	of	ADP
gujaf-334	651	12	accruals	accrual	NOUN
gujaf-334	651	13	.	.	PUNCT
gujaf-334	652	1	auditing	auditing	NOUN
gujaf-334	652	2	:	:	PUNCT
gujaf-334	652	3	a	a	DET
gujaf-334	652	4	journal	journal	NOUN
gujaf-334	652	5	of	of	ADP
gujaf-334	652	6	practice	practice	NOUN
gujaf-334	652	7	&	&	CCONJ
gujaf-334	652	8	theory	theory	NOUN
gujaf-334	652	9	,	,	PUNCT
gujaf-334	652	10	18(2	18(2	NUM
gujaf-334	652	11	)	)	PUNCT
gujaf-334	652	12	,	,	PUNCT
gujaf-334	652	13	17–34	17–34	NUM
gujaf-334	652	14	.	.	PUNCT
gujaf-334	652	15	http://www.cashcraft.com/	http://www.cashcraft.com/	NOUN
gujaf-334	652	16	http://down.cenet.org.cn/upfile/36/20058187426139.pdf	http://down.cenet.org.cn/upfile/36/20058187426139.pdf	PROPN
gujaf-334	652	17	gusau	gusau	PROPN
gujaf-334	652	18	journal	journal	PROPN
gujaf-334	652	19	of	of	ADP
gujaf-334	652	20	accounting	accounting	NOUN
gujaf-334	652	21	and	and	CCONJ
gujaf-334	652	22	finance	finance	NOUN
gujaf-334	652	23	,	,	PUNCT
gujaf-334	652	24	vol	vol	NOUN
gujaf-334	652	25	.	.	PROPN
gujaf-334	652	26	5	5	NUM
gujaf-334	652	27	,	,	PUNCT
gujaf-334	652	28	issue	issue	NOUN
gujaf-334	652	29	2	2	NUM
gujaf-334	652	30	,	,	PUNCT
gujaf-334	652	31	october	october	PROPN
gujaf-334	652	32	,	,	PUNCT
gujaf-334	652	33	2024	2024	NUM
gujaf-334	652	34	201	201	NUM
gujaf-334	652	35	hanselman	hanselman	NOUN
gujaf-334	652	36	,	,	PUNCT
gujaf-334	652	37	o.	o.	PROPN
gujaf-334	652	38	(	(	PUNCT
gujaf-334	652	39	2009	2009	NUM
gujaf-334	652	40	)	)	PUNCT
gujaf-334	652	41	.	.	PUNCT
gujaf-334	653	1	full	full	ADJ
gujaf-334	653	2	fair	fair	ADJ
gujaf-334	653	3	value	value	NOUN
gujaf-334	653	4	accounting	accounting	NOUN
gujaf-334	653	5	:	:	PUNCT
gujaf-334	653	6	its	its	PRON
gujaf-334	653	7	time	time	NOUN
gujaf-334	653	8	has	have	AUX
gujaf-334	653	9	come	come	VERB
gujaf-334	653	10	.	.	PUNCT
gujaf-334	654	1	journal	journal	PROPN
gujaf-334	654	2	of	of	ADP
gujaf-334	654	3	performance	performance	NOUN
gujaf-334	654	4	management	management	NOUN
gujaf-334	654	5	,	,	PUNCT
gujaf-334	654	6	1(1	1(1	NUM
gujaf-334	654	7	)	)	PUNCT
gujaf-334	654	8	,	,	PUNCT
gujaf-334	654	9	1–18	1–18	NUM
gujaf-334	654	10	.	.	PUNCT
gujaf-334	655	1	hsu	hsu	PROPN
gujaf-334	655	2	,	,	PUNCT
gujaf-334	655	3	p.	p.	PROPN
gujaf-334	655	4	,	,	PUNCT
gujaf-334	655	5	&	&	CCONJ
gujaf-334	655	6	lin	lin	PROPN
gujaf-334	655	7	,	,	PUNCT
gujaf-334	655	8	y.	y.	PROPN
gujaf-334	655	9	r.	r.	PROPN
gujaf-334	655	10	(	(	PUNCT
gujaf-334	655	11	2016	2016	NUM
gujaf-334	655	12	)	)	PUNCT
gujaf-334	655	13	.	.	PUNCT
gujaf-334	656	1	fair	fair	ADJ
gujaf-334	656	2	value	value	NOUN
gujaf-334	656	3	accounting	accounting	NOUN
gujaf-334	656	4	and	and	CCONJ
gujaf-334	656	5	earnings	earning	NOUN
gujaf-334	656	6	management	management	NOUN
gujaf-334	656	7	.	.	PUNCT
gujaf-334	657	1	eurasian	eurasian	ADJ
gujaf-334	657	2	journal	journal	PROPN
gujaf-334	657	3	of	of	ADP
gujaf-334	657	4	business	business	NOUN
gujaf-334	657	5	and	and	CCONJ
gujaf-334	657	6	management	management	NOUN
gujaf-334	657	7	,	,	PUNCT
gujaf-334	657	8	4(2	4(2	NUM
gujaf-334	657	9	)	)	PUNCT
gujaf-334	657	10	,	,	PUNCT
gujaf-334	657	11	41–54	41–54	NUM
gujaf-334	657	12	.	.	PUNCT
gujaf-334	657	13	ifac	ifac	NOUN
gujaf-334	657	14	.	.	PUNCT
gujaf-334	658	1	(	(	PUNCT
gujaf-334	658	2	2009	2009	NUM
gujaf-334	658	3	)	)	PUNCT
gujaf-334	658	4	.	.	PUNCT
gujaf-334	659	1	international	international	ADJ
gujaf-334	659	2	standard	standard	NOUN
gujaf-334	659	3	on	on	ADP
gujaf-334	659	4	auditing	auditing	NOUN
gujaf-334	659	5	(	(	PUNCT
gujaf-334	659	6	isa	isa	NOUN
gujaf-334	659	7	)	)	PUNCT
gujaf-334	659	8	no	no	NOUN
gujaf-334	659	9	.	.	NOUN
gujaf-334	659	10	200	200	NUM
gujaf-334	659	11	:	:	PUNCT
gujaf-334	659	12	overall	overall	ADJ
gujaf-334	659	13	objectives	objective	NOUN
gujaf-334	659	14	of	of	ADP
gujaf-334	659	15	the	the	DET
gujaf-334	659	16	independent	independent	ADJ
gujaf-334	659	17	auditor	auditor	NOUN
gujaf-334	659	18	and	and	CCONJ
gujaf-334	659	19	the	the	DET
gujaf-334	659	20	conduct	conduct	NOUN
gujaf-334	659	21	of	of	ADP
gujaf-334	659	22	an	an	DET
gujaf-334	659	23	audit	audit	NOUN
gujaf-334	659	24	in	in	ADP
gujaf-334	659	25	accordance	accordance	NOUN
gujaf-334	659	26	with	with	ADP
gujaf-334	659	27	international	international	ADJ
gujaf-334	659	28	standards	standard	NOUN
gujaf-334	659	29	on	on	ADP
gujaf-334	659	30	auditing	audit	VERB
gujaf-334	659	31	.	.	PUNCT
gujaf-334	660	1	international	international	PROPN
gujaf-334	660	2	federation	federation	PROPN
gujaf-334	660	3	of	of	ADP
gujaf-334	660	4	accountants	accountant	NOUN
gujaf-334	660	5	.	.	PUNCT
gujaf-334	661	1	iasb	iasb	PROPN
gujaf-334	661	2	.	.	PUNCT
gujaf-334	662	1	(	(	PUNCT
gujaf-334	662	2	2010	2010	NUM
gujaf-334	662	3	)	)	PUNCT
gujaf-334	662	4	.	.	PUNCT
gujaf-334	663	1	ias	ias	PROPN
gujaf-334	663	2	39	39	NUM
gujaf-334	663	3	:	:	PUNCT
gujaf-334	663	4	financial	financial	ADJ
gujaf-334	663	5	instruments	instrument	NOUN
gujaf-334	663	6	:	:	PUNCT
gujaf-334	663	7	recognition	recognition	NOUN
gujaf-334	663	8	and	and	CCONJ
gujaf-334	663	9	measurement	measurement	NOUN
gujaf-334	663	10	.	.	PUNCT
gujaf-334	664	1	retrieved	retrieve	VERB
gujaf-334	664	2	from	from	ADP
gujaf-334	664	3	http://www.ifrs.org	http://www.ifrs.org	X
gujaf-334	664	4	iasb	iasb	ADJ
gujaf-334	664	5	.	.	PUNCT
gujaf-334	665	1	(	(	PUNCT
gujaf-334	665	2	2012	2012	NUM
gujaf-334	665	3	)	)	PUNCT
gujaf-334	665	4	.	.	PUNCT
gujaf-334	666	1	ifrs	ifrs	PROPN
gujaf-334	666	2	13	13	NUM
gujaf-334	666	3	:	:	PUNCT
gujaf-334	666	4	measuring	measure	VERB
gujaf-334	666	5	the	the	DET
gujaf-334	666	6	fair	fair	ADJ
gujaf-334	666	7	value	value	NOUN
gujaf-334	666	8	of	of	ADP
gujaf-334	666	9	unquoted	unquoted	ADJ
gujaf-334	666	10	equity	equity	NOUN
gujaf-334	666	11	instruments	instrument	NOUN
gujaf-334	666	12	within	within	ADP
gujaf-334	666	13	the	the	DET
gujaf-334	666	14	scope	scope	NOUN
gujaf-334	666	15	of	of	ADP
gujaf-334	666	16	ifrs	ifrs	PROPN
gujaf-334	666	17	9	9	NUM
gujaf-334	666	18	financial	financial	ADJ
gujaf-334	666	19	instruments	instrument	NOUN
gujaf-334	666	20	.	.	PUNCT
gujaf-334	667	1	retrieved	retrieve	VERB
gujaf-334	667	2	from	from	ADP
gujaf-334	667	3	http://www.ifrs.org	http://www.ifrs.org	X
gujaf-334	667	4	ibiamike	ibiamike	NOUN
gujaf-334	667	5	,	,	PUNCT
gujaf-334	667	6	n.	n.	PROPN
gujaf-334	667	7	a.	a.	PROPN
gujaf-334	667	8	,	,	PUNCT
gujaf-334	667	9	&	&	CCONJ
gujaf-334	667	10	abanyam	abanyam	PROPN
gujaf-334	667	11	,	,	PUNCT
gujaf-334	667	12	i.	i.	PROPN
gujaf-334	667	13	e.	e.	PROPN
gujaf-334	667	14	(	(	PUNCT
gujaf-334	667	15	2013	2013	NUM
gujaf-334	667	16	)	)	PUNCT
gujaf-334	667	17	.	.	PUNCT
gujaf-334	668	1	the	the	DET
gujaf-334	668	2	impact	impact	NOUN
gujaf-334	668	3	of	of	ADP
gujaf-334	668	4	ifrs	ifrs	NOUN
gujaf-334	668	5	on	on	ADP
gujaf-334	668	6	value	value	NOUN
gujaf-334	668	7	relevance	relevance	NOUN
gujaf-334	668	8	of	of	ADP
gujaf-334	668	9	accounting	account	VERB
gujaf-334	668	10	in	in	ADP
gujaf-334	668	11	nigeria	nigeria	PROPN
gujaf-334	668	12	.	.	PUNCT
gujaf-334	669	1	department	department	PROPN
gujaf-334	669	2	of	of	ADP
gujaf-334	669	3	accounting	accounting	PROPN
gujaf-334	669	4	,	,	PUNCT
gujaf-334	669	5	benue	benue	VERB
gujaf-334	669	6	state	state	NOUN
gujaf-334	669	7	university	university	PROPN
gujaf-334	669	8	,	,	PUNCT
gujaf-334	669	9	nigeria	nigeria	PROPN
gujaf-334	669	10	.	.	PUNCT
gujaf-334	670	1	jensen	jensen	PROPN
gujaf-334	670	2	,	,	PUNCT
gujaf-334	670	3	m.	m.	PROPN
gujaf-334	670	4	c.	c.	PROPN
gujaf-334	670	5	,	,	PUNCT
gujaf-334	670	6	&	&	CCONJ
gujaf-334	670	7	meckling	meckling	PROPN
gujaf-334	670	8	,	,	PUNCT
gujaf-334	670	9	w.	w.	PROPN
gujaf-334	670	10	h.	h.	PROPN
gujaf-334	670	11	(	(	PUNCT
gujaf-334	670	12	1976	1976	NUM
gujaf-334	670	13	)	)	PUNCT
gujaf-334	670	14	.	.	PUNCT
gujaf-334	671	1	theory	theory	NOUN
gujaf-334	671	2	of	of	ADP
gujaf-334	671	3	the	the	DET
gujaf-334	671	4	firm	firm	NOUN
gujaf-334	671	5	:	:	PUNCT
gujaf-334	671	6	managerial	managerial	ADJ
gujaf-334	671	7	behavior	behavior	NOUN
gujaf-334	671	8	,	,	PUNCT
gujaf-334	671	9	agency	agency	NOUN
gujaf-334	671	10	costs	cost	NOUN
gujaf-334	671	11	,	,	PUNCT
gujaf-334	671	12	and	and	CCONJ
gujaf-334	671	13	ownership	ownership	NOUN
gujaf-334	671	14	structure	structure	NOUN
gujaf-334	671	15	.	.	PUNCT
gujaf-334	672	1	journal	journal	NOUN
gujaf-334	672	2	of	of	ADP
gujaf-334	672	3	financial	financial	ADJ
gujaf-334	672	4	economics	economic	NOUN
gujaf-334	672	5	,	,	PUNCT
gujaf-334	672	6	3(4	3(4	NUM
gujaf-334	672	7	)	)	PUNCT
gujaf-334	672	8	,	,	PUNCT
gujaf-334	672	9	305–360	305–360	NUM
gujaf-334	672	10	.	.	PUNCT
gujaf-334	673	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-334	673	2	kargin	kargin	NOUN
gujaf-334	673	3	,	,	PUNCT
gujaf-334	673	4	s.	s.	PROPN
gujaf-334	673	5	(	(	PUNCT
gujaf-334	673	6	2013	2013	NUM
gujaf-334	673	7	)	)	PUNCT
gujaf-334	673	8	.	.	PUNCT
gujaf-334	674	1	the	the	DET
gujaf-334	674	2	impact	impact	NOUN
gujaf-334	674	3	of	of	ADP
gujaf-334	674	4	ifrs	ifrs	NOUN
gujaf-334	674	5	on	on	ADP
gujaf-334	674	6	the	the	DET
gujaf-334	674	7	value	value	NOUN
gujaf-334	674	8	relevance	relevance	NOUN
gujaf-334	674	9	of	of	ADP
gujaf-334	674	10	accounting	accounting	NOUN
gujaf-334	674	11	information	information	NOUN
gujaf-334	674	12	:	:	PUNCT
gujaf-334	674	13	evidence	evidence	NOUN
gujaf-334	674	14	from	from	ADP
gujaf-334	674	15	turkish	turkish	ADJ
gujaf-334	674	16	firms	firm	NOUN
gujaf-334	674	17	.	.	PUNCT
gujaf-334	675	1	international	international	ADJ
gujaf-334	675	2	journal	journal	PROPN
gujaf-334	675	3	of	of	ADP
gujaf-334	675	4	economics	economic	NOUN
gujaf-334	675	5	and	and	CCONJ
gujaf-334	675	6	finance	finance	NOUN
gujaf-334	675	7	,	,	PUNCT
gujaf-334	675	8	5(4	5(4	NUM
gujaf-334	675	9	)	)	PUNCT
gujaf-334	675	10	,	,	PUNCT
gujaf-334	675	11	71	71	NUM
gujaf-334	675	12	–	–	PUNCT
gujaf-334	675	13	80	80	NUM
gujaf-334	675	14	.	.	PUNCT
gujaf-334	676	1	https://doi.org/10.5539/ijef.v5n4p71	https://doi.org/10.5539/ijef.v5n4p71	NOUN
gujaf-334	676	2	kolev	kolev	NOUN
gujaf-334	676	3	,	,	PUNCT
gujaf-334	676	4	k.	k.	PROPN
gujaf-334	676	5	(	(	PUNCT
gujaf-334	676	6	2009	2009	NUM
gujaf-334	676	7	)	)	PUNCT
gujaf-334	676	8	.	.	PUNCT
gujaf-334	677	1	do	do	AUX
gujaf-334	677	2	investors	investor	NOUN
gujaf-334	677	3	perceive	perceive	VERB
gujaf-334	677	4	marking	mark	VERB
gujaf-334	677	5	-	-	PUNCT
gujaf-334	677	6	to	to	ADP
gujaf-334	677	7	-	-	PUNCT
gujaf-334	677	8	model	model	NOUN
gujaf-334	677	9	as	as	ADP
gujaf-334	677	10	marking	mark	VERB
gujaf-334	677	11	-	-	PUNCT
gujaf-334	677	12	to	to	ADP
gujaf-334	677	13	-	-	PUNCT
gujaf-334	677	14	myth	myth	NOUN
gujaf-334	677	15	?	?	PUNCT
gujaf-334	678	1	early	early	ADJ
gujaf-334	678	2	evidence	evidence	NOUN
gujaf-334	678	3	from	from	ADP
gujaf-334	678	4	fas	fas	PROPN
gujaf-334	678	5	157	157	NUM
gujaf-334	678	6	disclosure	disclosure	NOUN
gujaf-334	678	7	.	.	PUNCT
gujaf-334	679	1	working	work	VERB
gujaf-334	679	2	paper	paper	NOUN
gujaf-334	679	3	.	.	PUNCT
gujaf-334	680	1	new	new	PROPN
gujaf-334	680	2	york	york	PROPN
gujaf-334	680	3	university	university	PROPN
gujaf-334	680	4	.	.	PUNCT
gujaf-334	681	1	myers	myers	PROPN
gujaf-334	681	2	,	,	PUNCT
gujaf-334	681	3	j.	j.	PROPN
gujaf-334	681	4	,	,	PUNCT
gujaf-334	681	5	myers	myers	PROPN
gujaf-334	681	6	,	,	PUNCT
gujaf-334	681	7	l.	l.	PROPN
gujaf-334	681	8	,	,	PUNCT
gujaf-334	681	9	&	&	CCONJ
gujaf-334	681	10	skinner	skinner	PROPN
gujaf-334	681	11	,	,	PUNCT
gujaf-334	681	12	d.	d.	PROPN
gujaf-334	681	13	(	(	PUNCT
gujaf-334	681	14	2007	2007	NUM
gujaf-334	681	15	)	)	PUNCT
gujaf-334	681	16	.	.	PUNCT
gujaf-334	682	1	earnings	earning	NOUN
gujaf-334	682	2	momentum	momentum	NOUN
gujaf-334	682	3	and	and	CCONJ
gujaf-334	682	4	earnings	earning	NOUN
gujaf-334	682	5	management	management	NOUN
gujaf-334	682	6	.	.	PUNCT
gujaf-334	683	1	journal	journal	NOUN
gujaf-334	683	2	of	of	ADP
gujaf-334	683	3	accounting	accounting	NOUN
gujaf-334	683	4	,	,	PUNCT
gujaf-334	683	5	auditing	auditing	NOUN
gujaf-334	683	6	&	&	CCONJ
gujaf-334	683	7	finance	finance	PROPN
gujaf-334	683	8	,	,	PUNCT
gujaf-334	683	9	22(2	22(2	NUM
gujaf-334	683	10	)	)	PUNCT
gujaf-334	683	11	,	,	PUNCT
gujaf-334	683	12	249–284	249–284	NUM
gujaf-334	683	13	.	.	PUNCT
gujaf-334	684	1	nkechinyere	nkechinyere	PROPN
gujaf-334	684	2	,	,	PUNCT
gujaf-334	684	3	c.	c.	PROPN
gujaf-334	684	4	a.	a.	PROPN
gujaf-334	684	5	(	(	PUNCT
gujaf-334	684	6	2015	2015	NUM
gujaf-334	684	7	)	)	PUNCT
gujaf-334	684	8	.	.	PUNCT
gujaf-334	685	1	impact	impact	NOUN
gujaf-334	685	2	of	of	ADP
gujaf-334	685	3	international	international	ADJ
gujaf-334	685	4	financial	financial	ADJ
gujaf-334	685	5	reporting	reporting	NOUN
gujaf-334	685	6	standards	standard	NOUN
gujaf-334	685	7	adoption	adoption	NOUN
gujaf-334	685	8	and	and	CCONJ
gujaf-334	685	9	the	the	DET
gujaf-334	685	10	value	value	NOUN
gujaf-334	685	11	relevance	relevance	NOUN
gujaf-334	685	12	of	of	ADP
gujaf-334	685	13	financial	financial	ADJ
gujaf-334	685	14	information	information	NOUN
gujaf-334	685	15	of	of	ADP
gujaf-334	685	16	listed	list	VERB
gujaf-334	685	17	deposit	deposit	NOUN
gujaf-334	685	18	money	money	NOUN
gujaf-334	685	19	banks	bank	NOUN
gujaf-334	685	20	in	in	ADP
gujaf-334	685	21	nigeria	nigeria	PROPN
gujaf-334	685	22	(	(	PUNCT
gujaf-334	685	23	master	master	NOUN
gujaf-334	685	24	’s	’s	PART
gujaf-334	685	25	dissertation	dissertation	NOUN
gujaf-334	685	26	)	)	PUNCT
gujaf-334	685	27	.	.	PUNCT
gujaf-334	686	1	olowe	olowe	NOUN
gujaf-334	686	2	,	,	PUNCT
gujaf-334	686	3	a.	a.	NOUN
gujaf-334	686	4	(	(	PUNCT
gujaf-334	686	5	2011	2011	NUM
gujaf-334	686	6	)	)	PUNCT
gujaf-334	686	7	.	.	PUNCT
gujaf-334	687	1	financial	financial	ADJ
gujaf-334	687	2	management	management	NOUN
gujaf-334	687	3	:	:	PUNCT
gujaf-334	687	4	concepts	concept	NOUN
gujaf-334	687	5	,	,	PUNCT
gujaf-334	687	6	financial	financial	ADJ
gujaf-334	687	7	system	system	NOUN
gujaf-334	687	8	,	,	PUNCT
gujaf-334	687	9	and	and	CCONJ
gujaf-334	687	10	business	business	NOUN
gujaf-334	687	11	finance	finance	NOUN
gujaf-334	687	12	(	(	PUNCT
gujaf-334	687	13	3rd	3rd	ADJ
gujaf-334	687	14	ed	ed	NOUN
gujaf-334	687	15	.	.	PUNCT
gujaf-334	687	16	)	)	PUNCT
gujaf-334	687	17	.	.	PUNCT
gujaf-334	688	1	lagos	lago	NOUN
gujaf-334	688	2	:	:	PUNCT
gujaf-334	688	3	brierly	brierly	PROPN
gujaf-334	688	4	jones	jones	PROPN
gujaf-334	688	5	nigeria	nigeria	PROPN
gujaf-334	688	6	limited	limit	VERB
gujaf-334	688	7	.	.	PUNCT
gujaf-334	689	1	oyerinde	oyerinde	PROPN
gujaf-334	689	2	,	,	PUNCT
gujaf-334	689	3	d.	d.	PROPN
gujaf-334	689	4	t.	t.	PROPN
gujaf-334	689	5	(	(	PUNCT
gujaf-334	689	6	2009	2009	NUM
gujaf-334	689	7	)	)	PUNCT
gujaf-334	689	8	.	.	PUNCT
gujaf-334	690	1	value	value	NOUN
gujaf-334	690	2	relevance	relevance	NOUN
gujaf-334	690	3	of	of	ADP
gujaf-334	690	4	accounting	account	VERB
gujaf-334	690	5	information	information	NOUN
gujaf-334	690	6	in	in	ADP
gujaf-334	690	7	emerging	emerge	VERB
gujaf-334	690	8	stock	stock	NOUN
gujaf-334	690	9	markets	market	NOUN
gujaf-334	690	10	:	:	PUNCT
gujaf-334	690	11	the	the	DET
gujaf-334	690	12	case	case	NOUN
gujaf-334	690	13	of	of	ADP
gujaf-334	690	14	nigeria	nigeria	PROPN
gujaf-334	690	15	.	.	PUNCT
gujaf-334	691	1	proceedings	proceeding	NOUN
gujaf-334	691	2	of	of	ADP
gujaf-334	691	3	the	the	DET
gujaf-334	691	4	10th	10th	ADJ
gujaf-334	691	5	annual	annual	ADJ
gujaf-334	691	6	conference	conference	NOUN
gujaf-334	691	7	repositioning	reposition	VERB
gujaf-334	691	8	african	african	ADJ
gujaf-334	691	9	business	business	NOUN
gujaf-334	691	10	and	and	CCONJ
gujaf-334	691	11	development	development	NOUN
gujaf-334	691	12	for	for	ADP
gujaf-334	691	13	the	the	DET
gujaf-334	691	14	21st	21st	ADJ
gujaf-334	691	15	century	century	NOUN
gujaf-334	691	16	simon	simon	PROPN
gujaf-334	691	17	sigué	sigué	NOUN
gujaf-334	691	18	(	(	PUNCT
gujaf-334	691	19	ed	ed	NOUN
gujaf-334	691	20	.	.	PUNCT
gujaf-334	691	21	)	)	PUNCT
gujaf-334	691	22	.	.	PUNCT
gujaf-334	692	1	oyerinde	oyerinde	PROPN
gujaf-334	692	2	,	,	PUNCT
gujaf-334	692	3	d.	d.	PROPN
gujaf-334	692	4	t.	t.	PROPN
gujaf-334	692	5	(	(	PUNCT
gujaf-334	692	6	2011	2011	NUM
gujaf-334	692	7	)	)	PUNCT
gujaf-334	692	8	.	.	PUNCT
gujaf-334	693	1	value	value	NOUN
gujaf-334	693	2	relevance	relevance	NOUN
gujaf-334	693	3	of	of	ADP
gujaf-334	693	4	accounting	account	VERB
gujaf-334	693	5	information	information	NOUN
gujaf-334	693	6	in	in	ADP
gujaf-334	693	7	the	the	DET
gujaf-334	693	8	nigerian	nigerian	ADJ
gujaf-334	693	9	stock	stock	NOUN
gujaf-334	693	10	market	market	NOUN
gujaf-334	693	11	(	(	PUNCT
gujaf-334	693	12	ph.d	ph.d	PROPN
gujaf-334	693	13	.	.	PUNCT
gujaf-334	694	1	thesis	thesis	NOUN
gujaf-334	694	2	)	)	PUNCT
gujaf-334	694	3	.	.	PUNCT
gujaf-334	695	1	department	department	NOUN
gujaf-334	695	2	of	of	ADP
gujaf-334	695	3	accounting	accounting	PROPN
gujaf-334	695	4	,	,	PUNCT
gujaf-334	695	5	school	school	NOUN
gujaf-334	695	6	of	of	ADP
gujaf-334	695	7	postgraduate	postgraduate	NOUN
gujaf-334	695	8	studies	study	NOUN
gujaf-334	695	9	,	,	PUNCT
gujaf-334	695	10	covenant	covenant	ADJ
gujaf-334	695	11	university	university	PROPN
gujaf-334	695	12	,	,	PUNCT
gujaf-334	695	13	ota	ota	PROPN
gujaf-334	695	14	,	,	PUNCT
gujaf-334	695	15	nigeria	nigeria	PROPN
gujaf-334	695	16	.	.	PUNCT
gujaf-334	696	1	oxelheim	oxelheim	PROPN
gujaf-334	696	2	,	,	PUNCT
gujaf-334	696	3	l.	l.	PROPN
gujaf-334	696	4	,	,	PUNCT
gujaf-334	696	5	&	&	CCONJ
gujaf-334	696	6	khadoy	khadoy	PROPN
gujaf-334	696	7	,	,	PUNCT
gujaf-334	696	8	t.	t.	PROPN
gujaf-334	696	9	(	(	PUNCT
gujaf-334	696	10	2003	2003	NUM
gujaf-334	696	11	)	)	PUNCT
gujaf-334	696	12	.	.	PUNCT
gujaf-334	697	1	the	the	DET
gujaf-334	697	2	impact	impact	NOUN
gujaf-334	697	3	of	of	ADP
gujaf-334	697	4	foreign	foreign	ADJ
gujaf-334	697	5	board	board	NOUN
gujaf-334	697	6	membership	membership	NOUN
gujaf-334	697	7	on	on	ADP
gujaf-334	697	8	firm	firm	ADJ
gujaf-334	697	9	value	value	NOUN
gujaf-334	697	10	.	.	PUNCT
gujaf-334	698	1	journal	journal	NOUN
gujaf-334	698	2	of	of	ADP
gujaf-334	698	3	banking	banking	NOUN
gujaf-334	698	4	&	&	CCONJ
gujaf-334	698	5	finance	finance	NOUN
gujaf-334	698	6	,	,	PUNCT
gujaf-334	698	7	27(12	27(12	NUM
gujaf-334	698	8	)	)	PUNCT
gujaf-334	698	9	,	,	PUNCT
gujaf-334	698	10	2369–2392	2369–2392	NUM
gujaf-334	698	11	.	.	PUNCT
gujaf-334	699	1	peasnell	peasnell	PROPN
gujaf-334	699	2	,	,	PUNCT
gujaf-334	699	3	k.	k.	PROPN
gujaf-334	699	4	,	,	PUNCT
gujaf-334	699	5	&	&	CCONJ
gujaf-334	699	6	whittington	whittington	PROPN
gujaf-334	699	7	,	,	PUNCT
gujaf-334	699	8	g.	g.	PROPN
gujaf-334	699	9	(	(	PUNCT
gujaf-334	699	10	2010	2010	NUM
gujaf-334	699	11	)	)	PUNCT
gujaf-334	699	12	.	.	PUNCT
gujaf-334	700	1	the	the	DET
gujaf-334	700	2	contribution	contribution	NOUN
gujaf-334	700	3	of	of	ADP
gujaf-334	700	4	philip	philip	PROPN
gujaf-334	700	5	w.	w.	PROPN
gujaf-334	700	6	bell	bell	PROPN
gujaf-334	700	7	to	to	ADP
gujaf-334	700	8	accounting	accounting	NOUN
gujaf-334	700	9	thought	thought	PROPN
gujaf-334	700	10	.	.	PUNCT
gujaf-334	701	1	accounting	accounting	NOUN
gujaf-334	701	2	horizons	horizon	NOUN
gujaf-334	701	3	,	,	PUNCT
gujaf-334	701	4	24(3	24(3	NUM
gujaf-334	701	5	)	)	PUNCT
gujaf-334	701	6	,	,	PUNCT
gujaf-334	701	7	509–518	509–518	NUM
gujaf-334	701	8	.	.	PUNCT
gujaf-334	701	9	pwc	pwc	PROPN
gujaf-334	701	10	.	.	PUNCT
gujaf-334	702	1	(	(	PUNCT
gujaf-334	702	2	2015	2015	NUM
gujaf-334	702	3	)	)	PUNCT
gujaf-334	702	4	.	.	PUNCT
gujaf-334	703	1	fair	fair	ADJ
gujaf-334	703	2	value	value	NOUN
gujaf-334	703	3	measurements	measurement	NOUN
gujaf-334	703	4	(	(	PUNCT
gujaf-334	703	5	global	global	ADJ
gujaf-334	703	6	edition	edition	NOUN
gujaf-334	703	7	)	)	PUNCT
gujaf-334	703	8	.	.	PUNCT
gujaf-334	704	1	cfodirect	cfodirect	PROPN
gujaf-334	704	2	network	network	PROPN
gujaf-334	704	3	.	.	PUNCT
gujaf-334	705	1	http://www.ifrs.org/	http://www.ifrs.org/	VERB
gujaf-334	705	2	http://www.ifrs.org/	http://www.ifrs.org/	VERB
gujaf-334	705	3	gusau	gusau	ADJ
gujaf-334	705	4	journal	journal	PROPN
gujaf-334	705	5	of	of	ADP
gujaf-334	705	6	accounting	accounting	NOUN
gujaf-334	705	7	and	and	CCONJ
gujaf-334	705	8	finance	finance	NOUN
gujaf-334	705	9	,	,	PUNCT
gujaf-334	705	10	vol	vol	NOUN
gujaf-334	705	11	.	.	PROPN
gujaf-334	705	12	5	5	NUM
gujaf-334	705	13	,	,	PUNCT
gujaf-334	705	14	issue	issue	NOUN
gujaf-334	705	15	2	2	NUM
gujaf-334	705	16	,	,	PUNCT
gujaf-334	705	17	october	october	PROPN
gujaf-334	705	18	,	,	PUNCT
gujaf-334	705	19	2024	2024	NUM
gujaf-334	705	20	202	202	NUM
gujaf-334	705	21	sapkauskiene	sapkauskiene	NOUN
gujaf-334	705	22	,	,	PUNCT
gujaf-334	705	23	a.	a.	NOUN
gujaf-334	705	24	,	,	PUNCT
gujaf-334	705	25	&	&	CCONJ
gujaf-334	705	26	orlovskij	orlovskij	PROPN
gujaf-334	705	27	,	,	PUNCT
gujaf-334	705	28	s.	s.	PROPN
gujaf-334	705	29	(	(	PUNCT
gujaf-334	705	30	2017	2017	NUM
gujaf-334	705	31	)	)	PUNCT
gujaf-334	705	32	.	.	PUNCT
gujaf-334	706	1	the	the	DET
gujaf-334	706	2	usefulness	usefulness	NOUN
gujaf-334	706	3	of	of	ADP
gujaf-334	706	4	fair	fair	ADJ
gujaf-334	706	5	value	value	NOUN
gujaf-334	706	6	estimates	estimate	NOUN
gujaf-334	706	7	for	for	ADP
gujaf-334	706	8	financial	financial	ADJ
gujaf-334	706	9	decision	decision	NOUN
gujaf-334	706	10	making	make	VERB
gujaf-334	706	11	:	:	PUNCT
gujaf-334	706	12	a	a	DET
gujaf-334	706	13	literature	literature	NOUN
gujaf-334	706	14	review	review	NOUN
gujaf-334	706	15	.	.	PUNCT
gujaf-334	707	1	stowarzyenie	stowarzyenie	NOUN
gujaf-334	707	2	ksiegowych	ksiegowych	VERB
gujaf-334	707	3	wpolsce	wpolsce	NOUN
gujaf-334	707	4	,	,	PUNCT
gujaf-334	707	5	163–173	163–173	NUM
gujaf-334	707	6	.	.	PUNCT
gujaf-334	708	1	https://doi.org/10.5604/01.3001.0010.3195	https://doi.org/10.5604/01.3001.0010.3195	PROPN
gujaf-334	708	2	siekkinen	siekkinen	PROPN
gujaf-334	708	3	,	,	PUNCT
gujaf-334	708	4	j.	j.	PROPN
gujaf-334	708	5	(	(	PUNCT
gujaf-334	708	6	2015	2015	NUM
gujaf-334	708	7	)	)	PUNCT
gujaf-334	708	8	.	.	PUNCT
gujaf-334	709	1	audit	audit	NOUN
gujaf-334	709	2	quality	quality	NOUN
gujaf-334	709	3	and	and	CCONJ
gujaf-334	709	4	the	the	DET
gujaf-334	709	5	value	value	NOUN
gujaf-334	709	6	relevance	relevance	NOUN
gujaf-334	709	7	of	of	ADP
gujaf-334	709	8	fair	fair	ADJ
gujaf-334	709	9	values	value	NOUN
gujaf-334	709	10	.	.	PUNCT
gujaf-334	710	1	journal	journal	NOUN
gujaf-334	710	2	of	of	ADP
gujaf-334	710	3	management	management	NOUN
gujaf-334	710	4	&	&	CCONJ
gujaf-334	710	5	governance	governance	NOUN
gujaf-334	710	6	,	,	PUNCT
gujaf-334	710	7	18(1	18(1	NUM
gujaf-334	710	8	)	)	PUNCT
gujaf-334	710	9	,	,	PUNCT
gujaf-334	710	10	338–361	338–361	NUM
gujaf-334	710	11	.	.	PUNCT
gujaf-334	711	1	siekkinen	siekkinen	PROPN
gujaf-334	711	2	,	,	PUNCT
gujaf-334	711	3	j.	j.	PROPN
gujaf-334	711	4	(	(	PUNCT
gujaf-334	711	5	2016	2016	NUM
gujaf-334	711	6	)	)	PUNCT
gujaf-334	711	7	.	.	PUNCT
gujaf-334	712	1	within	within	ADP
gujaf-334	712	2	and	and	CCONJ
gujaf-334	712	3	cross	cross	ADJ
gujaf-334	712	4	-	-	ADJ
gujaf-334	712	5	country	country	ADJ
gujaf-334	712	6	differences	difference	NOUN
gujaf-334	712	7	in	in	ADP
gujaf-334	712	8	the	the	DET
gujaf-334	712	9	value	value	NOUN
gujaf-334	712	10	relevance	relevance	NOUN
gujaf-334	712	11	of	of	ADP
gujaf-334	712	12	fair	fair	ADJ
gujaf-334	712	13	values	value	NOUN
gujaf-334	712	14	.	.	PUNCT
gujaf-334	713	1	hanken	hanken	ADJ
gujaf-334	713	2	school	school	NOUN
gujaf-334	713	3	of	of	ADP
gujaf-334	713	4	economics	economic	NOUN
gujaf-334	713	5	.	.	PUNCT
gujaf-334	714	1	siekkinen	siekkinen	PROPN
gujaf-334	714	2	,	,	PUNCT
gujaf-334	714	3	j.	j.	PROPN
gujaf-334	714	4	(	(	PUNCT
gujaf-334	714	5	2016	2016	NUM
gujaf-334	714	6	)	)	PUNCT
gujaf-334	714	7	.	.	PUNCT
gujaf-334	715	1	board	board	NOUN
gujaf-334	715	2	characteristics	characteristic	NOUN
gujaf-334	715	3	and	and	CCONJ
gujaf-334	715	4	the	the	DET
gujaf-334	715	5	value	value	NOUN
gujaf-334	715	6	relevance	relevance	NOUN
gujaf-334	715	7	of	of	ADP
gujaf-334	715	8	fair	fair	ADJ
gujaf-334	715	9	values	value	NOUN
gujaf-334	715	10	.	.	PUNCT
gujaf-334	716	1	journal	journal	NOUN
gujaf-334	716	2	of	of	ADP
gujaf-334	716	3	management	management	NOUN
gujaf-334	716	4	&	&	CCONJ
gujaf-334	716	5	governance	governance	NOUN
gujaf-334	716	6	,	,	PUNCT
gujaf-334	716	7	21(2	21(2	NUM
gujaf-334	716	8	)	)	PUNCT
gujaf-334	716	9	,	,	PUNCT
gujaf-334	716	10	435–471	435–471	NUM
gujaf-334	716	11	.	.	PUNCT
gujaf-334	717	1	sikka	sikka	NOUN
gujaf-334	717	2	,	,	PUNCT
gujaf-334	717	3	p.	p.	NOUN
gujaf-334	717	4	(	(	PUNCT
gujaf-334	717	5	2009	2009	NUM
gujaf-334	717	6	)	)	PUNCT
gujaf-334	717	7	.	.	PUNCT
gujaf-334	718	1	financial	financial	ADJ
gujaf-334	718	2	crisis	crisis	NOUN
gujaf-334	718	3	and	and	CCONJ
gujaf-334	718	4	the	the	DET
gujaf-334	718	5	silence	silence	NOUN
gujaf-334	718	6	of	of	ADP
gujaf-334	718	7	the	the	DET
gujaf-334	718	8	auditors	auditor	NOUN
gujaf-334	718	9	.	.	PUNCT
gujaf-334	719	1	accounting	accounting	NOUN
gujaf-334	719	2	,	,	PUNCT
gujaf-334	719	3	organizations	organization	NOUN
gujaf-334	719	4	and	and	CCONJ
gujaf-334	719	5	society	society	NOUN
gujaf-334	719	6	,	,	PUNCT
gujaf-334	719	7	34(6/7	34(6/7	NOUN
gujaf-334	719	8	)	)	PUNCT
gujaf-334	719	9	,	,	PUNCT
gujaf-334	719	10	868–873	868–873	NUM
gujaf-334	719	11	.	.	PUNCT
gujaf-334	719	12	spence	spence	NOUN
gujaf-334	719	13	,	,	PUNCT
gujaf-334	719	14	m.	m.	NOUN
gujaf-334	719	15	(	(	PUNCT
gujaf-334	719	16	1973	1973	NUM
gujaf-334	719	17	)	)	PUNCT
gujaf-334	719	18	.	.	PUNCT
gujaf-334	720	1	job	job	NOUN
gujaf-334	720	2	market	market	NOUN
gujaf-334	720	3	signaling	signal	VERB
gujaf-334	720	4	.	.	PUNCT
gujaf-334	721	1	quarterly	quarterly	ADJ
gujaf-334	721	2	journal	journal	NOUN
gujaf-334	721	3	of	of	ADP
gujaf-334	721	4	economics	economic	NOUN
gujaf-334	721	5	,	,	PUNCT
gujaf-334	721	6	87(3	87(3	NOUN
gujaf-334	721	7	)	)	PUNCT
gujaf-334	721	8	,	,	PUNCT
gujaf-334	721	9	355–374	355–374	NUM
gujaf-334	721	10	.	.	PUNCT
gujaf-334	722	1	https://doi.org/10.2307/1882010	https://doi.org/10.2307/1882010	NOUN
gujaf-334	722	2	song	song	NOUN
gujaf-334	722	3	,	,	PUNCT
gujaf-334	722	4	c.	c.	PROPN
gujaf-334	722	5	j.	j.	PROPN
gujaf-334	722	6	,	,	PUNCT
gujaf-334	722	7	thomas	thomas	PROPN
gujaf-334	722	8	,	,	PUNCT
gujaf-334	722	9	w.	w.	PROPN
gujaf-334	722	10	b.	b.	PROPN
gujaf-334	722	11	,	,	PUNCT
gujaf-334	722	12	&	&	CCONJ
gujaf-334	722	13	yi	yi	PROPN
gujaf-334	722	14	,	,	PUNCT
gujaf-334	722	15	h.	h.	PROPN
gujaf-334	722	16	(	(	PUNCT
gujaf-334	722	17	2010	2010	NUM
gujaf-334	722	18	)	)	PUNCT
gujaf-334	722	19	.	.	PUNCT
gujaf-334	723	1	value	value	NOUN
gujaf-334	723	2	relevance	relevance	NOUN
gujaf-334	723	3	of	of	ADP
gujaf-334	723	4	fas	fas	PROPN
gujaf-334	723	5	no	no	NOUN
gujaf-334	723	6	.	.	PROPN
gujaf-334	724	1	157	157	NUM
gujaf-334	724	2	fair	fair	ADJ
gujaf-334	724	3	value	value	NOUN
gujaf-334	724	4	hierarchy	hierarchy	NOUN
gujaf-334	724	5	information	information	NOUN
gujaf-334	724	6	and	and	CCONJ
gujaf-334	724	7	the	the	DET
gujaf-334	724	8	impact	impact	NOUN
gujaf-334	724	9	of	of	ADP
gujaf-334	724	10	corporate	corporate	ADJ
gujaf-334	724	11	governance	governance	NOUN
gujaf-334	724	12	mechanisms	mechanism	NOUN
gujaf-334	724	13	.	.	PUNCT
gujaf-334	725	1	accounting	accounting	NOUN
gujaf-334	725	2	review	review	PROPN
gujaf-334	725	3	,	,	PUNCT
gujaf-334	725	4	85(4	85(4	NUM
gujaf-334	725	5	)	)	PUNCT
gujaf-334	725	6	,	,	PUNCT
gujaf-334	725	7	1375–1410	1375–1410	NUM
gujaf-334	725	8	.	.	PUNCT
gujaf-334	726	1	song	song	PROPN
gujaf-334	726	2	,	,	PUNCT
gujaf-334	726	3	x.	x.	NOUN
gujaf-334	726	4	(	(	PUNCT
gujaf-334	726	5	2014	2014	NUM
gujaf-334	726	6	)	)	PUNCT
gujaf-334	726	7	.	.	PUNCT
gujaf-334	727	1	value	value	NOUN
gujaf-334	727	2	relevance	relevance	NOUN
gujaf-334	727	3	of	of	ADP
gujaf-334	727	4	fair	fair	ADJ
gujaf-334	727	5	values	value	NOUN
gujaf-334	727	6	:	:	PUNCT
gujaf-334	727	7	empirical	empirical	ADJ
gujaf-334	727	8	evidence	evidence	NOUN
gujaf-334	727	9	of	of	ADP
gujaf-334	727	10	the	the	DET
gujaf-334	727	11	impact	impact	NOUN
gujaf-334	727	12	of	of	ADP
gujaf-334	727	13	market	market	NOUN
gujaf-334	727	14	volatility	volatility	NOUN
gujaf-334	727	15	.	.	PUNCT
gujaf-334	728	1	accounting	account	VERB
gujaf-334	728	2	perspectives	perspective	NOUN
gujaf-334	728	3	,	,	PUNCT
gujaf-334	728	4	14(2	14(2	NUM
gujaf-334	728	5	)	)	PUNCT
gujaf-334	728	6	,	,	PUNCT
gujaf-334	729	1	91–116	91–116	X
gujaf-334	729	2	.	.	PUNCT
gujaf-334	730	1	sterling	sterling	PROPN
gujaf-334	730	2	,	,	PUNCT
gujaf-334	730	3	r.	r.	PROPN
gujaf-334	730	4	r.	r.	PROPN
gujaf-334	730	5	(	(	PUNCT
gujaf-334	730	6	1970	1970	NUM
gujaf-334	730	7	)	)	PUNCT
gujaf-334	730	8	.	.	PUNCT
gujaf-334	731	1	theory	theory	NOUN
gujaf-334	731	2	of	of	ADP
gujaf-334	731	3	the	the	DET
gujaf-334	731	4	measurement	measurement	NOUN
gujaf-334	731	5	of	of	ADP
gujaf-334	731	6	enterprise	enterprise	NOUN
gujaf-334	731	7	income	income	NOUN
gujaf-334	731	8	.	.	PUNCT
gujaf-334	732	1	lawrence	lawrence	PROPN
gujaf-334	732	2	,	,	PUNCT
gujaf-334	732	3	kansas	kansas	PROPN
gujaf-334	732	4	:	:	PUNCT
gujaf-334	732	5	university	university	NOUN
gujaf-334	732	6	of	of	ADP
gujaf-334	732	7	kansas	kansas	PROPN
gujaf-334	732	8	press	press	PROPN
gujaf-334	732	9	.	.	PUNCT
gujaf-334	733	1	subramanyam	subramanyam	NOUN
gujaf-334	733	2	,	,	PUNCT
gujaf-334	733	3	k.	k.	PROPN
gujaf-334	733	4	,	,	PUNCT
gujaf-334	733	5	&	&	CCONJ
gujaf-334	733	6	venkatachalam	venkatachalam	PROPN
gujaf-334	733	7	,	,	PUNCT
gujaf-334	733	8	m.	m.	NOUN
gujaf-334	733	9	(	(	PUNCT
gujaf-334	733	10	2007	2007	NUM
gujaf-334	733	11	)	)	PUNCT
gujaf-334	733	12	.	.	PUNCT
gujaf-334	734	1	earnings	earning	NOUN
gujaf-334	734	2	,	,	PUNCT
gujaf-334	734	3	cash	cash	NOUN
gujaf-334	734	4	flows	flow	NOUN
gujaf-334	734	5	,	,	PUNCT
gujaf-334	734	6	and	and	CCONJ
gujaf-334	734	7	ex	ex	PRON
gujaf-334	734	8	post	post	ADJ
gujaf-334	734	9	intrinsic	intrinsic	ADJ
gujaf-334	734	10	value	value	NOUN
gujaf-334	734	11	of	of	ADP
gujaf-334	734	12	equity	equity	NOUN
gujaf-334	734	13	.	.	PUNCT
gujaf-334	735	1	the	the	DET
gujaf-334	735	2	accounting	accounting	NOUN
gujaf-334	735	3	review	review	NOUN
gujaf-334	735	4	,	,	PUNCT
gujaf-334	735	5	82	82	NUM
gujaf-334	735	6	,	,	PUNCT
gujaf-334	735	7	457–481	457–481	NUM
gujaf-334	735	8	.	.	PUNCT
gujaf-334	736	1	titilayo	titilayo	PROPN
gujaf-334	736	2	,	,	PUNCT
gujaf-334	736	3	d.	d.	PROPN
gujaf-334	736	4	(	(	PUNCT
gujaf-334	736	5	2011	2011	NUM
gujaf-334	736	6	)	)	PUNCT
gujaf-334	736	7	.	.	PUNCT
gujaf-334	737	1	value	value	NOUN
gujaf-334	737	2	relevance	relevance	NOUN
gujaf-334	737	3	of	of	ADP
gujaf-334	737	4	accounting	account	VERB
gujaf-334	737	5	information	information	NOUN
gujaf-334	737	6	in	in	ADP
gujaf-334	737	7	the	the	DET
gujaf-334	737	8	nigerian	nigerian	ADJ
gujaf-334	737	9	stock	stock	NOUN
gujaf-334	737	10	market	market	NOUN
gujaf-334	737	11	.	.	PUNCT
gujaf-334	738	1	covenant	covenant	PROPN
gujaf-334	738	2	university	university	PROPN
gujaf-334	738	3	,	,	PUNCT
gujaf-334	738	4	ota	ota	PROPN
gujaf-334	738	5	,	,	PUNCT
gujaf-334	738	6	nigeria	nigeria	PROPN
gujaf-334	738	7	.	.	PUNCT
gujaf-334	739	1	toluwa	toluwa	PROPN
gujaf-334	739	2	,	,	PUNCT
gujaf-334	739	3	o.	o.	PROPN
gujaf-334	739	4	,	,	PUNCT
gujaf-334	739	5	&	&	CCONJ
gujaf-334	739	6	power	power	NOUN
gujaf-334	739	7	,	,	PUNCT
gujaf-334	739	8	o.	o.	PROPN
gujaf-334	739	9	j.	j.	PROPN
gujaf-334	739	10	(	(	PUNCT
gujaf-334	739	11	2019	2019	NUM
gujaf-334	739	12	)	)	PUNCT
gujaf-334	739	13	.	.	PUNCT
gujaf-334	740	1	fair	fair	ADJ
gujaf-334	740	2	value	value	NOUN
gujaf-334	740	3	accounting	accounting	NOUN
gujaf-334	740	4	:	:	PUNCT
gujaf-334	740	5	a	a	DET
gujaf-334	740	6	conceptual	conceptual	ADJ
gujaf-334	740	7	approach	approach	NOUN
gujaf-334	740	8	.	.	PUNCT
gujaf-334	741	1	international	international	ADJ
gujaf-334	741	2	journal	journal	PROPN
gujaf-334	741	3	of	of	ADP
gujaf-334	741	4	academic	academic	ADJ
gujaf-334	741	5	research	research	NOUN
gujaf-334	741	6	in	in	ADP
gujaf-334	741	7	business	business	NOUN
gujaf-334	741	8	and	and	CCONJ
gujaf-334	741	9	social	social	ADJ
gujaf-334	741	10	sciences	science	NOUN
gujaf-334	741	11	,	,	PUNCT
gujaf-334	741	12	9(6	9(6	NUM
gujaf-334	741	13	)	)	PUNCT
gujaf-334	741	14	,	,	PUNCT
gujaf-334	741	15	683–696	683–696	NUM
gujaf-334	741	16	.	.	PUNCT
gujaf-334	742	1	https://doi.org/10.6007/ijarbss/v9-i6/5982	https://doi.org/10.6007/ijarbss/v9-i6/5982	PROPN
gujaf-334	742	2	tsalavoutas	tsalavoutas	PROPN
gujaf-334	742	3	,	,	PUNCT
gujaf-334	742	4	i.	i.	PROPN
gujaf-334	742	5	(	(	PUNCT
gujaf-334	742	6	2009	2009	NUM
gujaf-334	742	7	)	)	PUNCT
gujaf-334	742	8	.	.	PUNCT
gujaf-334	743	1	the	the	DET
gujaf-334	743	2	adoption	adoption	NOUN
gujaf-334	743	3	of	of	ADP
gujaf-334	743	4	ifrs	ifrs	PROPN
gujaf-334	743	5	by	by	ADP
gujaf-334	743	6	greek	greek	ADJ
gujaf-334	743	7	listed	list	VERB
gujaf-334	743	8	companies	company	NOUN
gujaf-334	743	9	:	:	PUNCT
gujaf-334	743	10	financial	financial	ADJ
gujaf-334	743	11	statement	statement	NOUN
gujaf-334	743	12	effects	effect	NOUN
gujaf-334	743	13	,	,	PUNCT
gujaf-334	743	14	level	level	NOUN
gujaf-334	743	15	of	of	ADP
gujaf-334	743	16	compliance	compliance	NOUN
gujaf-334	743	17	,	,	PUNCT
gujaf-334	743	18	and	and	CCONJ
gujaf-334	743	19	value	value	NOUN
gujaf-334	743	20	relevance	relevance	NOUN
gujaf-334	743	21	(	(	PUNCT
gujaf-334	743	22	ph.d	ph.d	PROPN
gujaf-334	743	23	.	.	PUNCT
gujaf-334	744	1	thesis	thesis	NOUN
gujaf-334	744	2	)	)	PUNCT
gujaf-334	744	3	.	.	PUNCT
gujaf-334	745	1	university	university	PROPN
gujaf-334	745	2	of	of	ADP
gujaf-334	745	3	edinburgh	edinburgh	PROPN
gujaf-334	745	4	.	.	PUNCT
gujaf-334	746	1	xu	xu	PROPN
gujaf-334	746	2	,	,	PUNCT
gujaf-334	746	3	x.	x.	NOUN
gujaf-334	746	4	(	(	PUNCT
gujaf-334	746	5	2013	2013	NUM
gujaf-334	746	6	)	)	PUNCT
gujaf-334	746	7	.	.	PUNCT
gujaf-334	747	1	fair	fair	ADJ
gujaf-334	747	2	value	value	NOUN
gujaf-334	747	3	measurements	measurement	NOUN
gujaf-334	747	4	and	and	CCONJ
gujaf-334	747	5	earnings	earning	NOUN
gujaf-334	747	6	management	management	NOUN
gujaf-334	747	7	:	:	PUNCT
gujaf-334	747	8	evidence	evidence	NOUN
gujaf-334	747	9	from	from	ADP
gujaf-334	747	10	the	the	DET
gujaf-334	747	11	banking	banking	NOUN
gujaf-334	747	12	industry	industry	NOUN
gujaf-334	747	13	.	.	PUNCT
gujaf-334	748	1	accounting	accounting	NOUN
gujaf-334	748	2	dissertations	dissertation	NOUN
gujaf-334	748	3	whitman	whitman	PROPN
gujaf-334	748	4	school	school	PROPN
gujaf-334	748	5	of	of	ADP
gujaf-334	748	6	management	management	NOUN
gujaf-334	748	7	https://doi.org/10.2307/1882010	https://doi.org/10.2307/1882010	NOUN
gujaf-334	748	8	https://doi.org/10.6007/ijarbss/v9-i6/5982	https://doi.org/10.6007/ijarbss/v9-i6/5982	PROPN