id	sid	tid	token	lemma	pos
gujaf-384	1	1	microsoft	microsoft	PROPN
gujaf-384	1	2	word	word	PROPN
gujaf-384	1	3	fk	fk	INTJ
gujaf-384	1	4	to	to	ADP
gujaf-384	1	5	mr	mr	PROPN
gujaf-384	1	6	hassan	hassan	PROPN
gujaf-384	1	7	6	6	NUM
gujaf-384	1	8	1	1	NUM
gujaf-384	1	9	gusau	gusau	ADJ
gujaf-384	1	10	journal	journal	NOUN
gujaf-384	1	11	of	of	ADP
gujaf-384	1	12	accounting	accounting	NOUN
gujaf-384	1	13	and	and	CCONJ
gujaf-384	1	14	finance	finance	NOUN
gujaf-384	1	15	,	,	PUNCT
gujaf-384	1	16	vol.6	vol.6	PROPN
gujaf-384	1	17	,	,	PUNCT
gujaf-384	1	18	issue	issue	NOUN
gujaf-384	1	19	1	1	NUM
gujaf-384	1	20	,	,	PUNCT
gujaf-384	1	21	april	april	PROPN
gujaf-384	1	22	,	,	PUNCT
gujaf-384	1	23	2025	2025	NUM
gujaf-384	1	24	270	270	NUM
gujaf-384	1	25	risk	risk	NOUN
gujaf-384	1	26	management	management	NOUN
gujaf-384	1	27	committee	committee	NOUN
gujaf-384	1	28	attributes	attribute	NOUN
gujaf-384	1	29	and	and	CCONJ
gujaf-384	1	30	profitability	profitability	NOUN
gujaf-384	1	31	of	of	ADP
gujaf-384	1	32	listed	list	VERB
gujaf-384	1	33	deposit	deposit	NOUN
gujaf-384	1	34	money	money	NOUN
gujaf-384	1	35	banks	bank	NOUN
gujaf-384	1	36	in	in	ADP
gujaf-384	1	37	nigeria	nigeria	PROPN
gujaf-384	1	38	moderated	moderate	VERB
gujaf-384	1	39	by	by	ADP
gujaf-384	1	40	operational	operational	ADJ
gujaf-384	1	41	risk	risk	NOUN
gujaf-384	1	42	.	.	PUNCT
gujaf-384	2	1	ibrahim	ibrahim	PROPN
gujaf-384	2	2	aminu	aminu	PROPN
gujaf-384	2	3	professor	professor	PROPN
gujaf-384	2	4	samuel	samuel	PROPN
gujaf-384	2	5	eniola	eniola	PROPN
gujaf-384	2	6	agbi	agbi	PROPN
gujaf-384	2	7	dr	dr	PROPN
gujaf-384	2	8	.	.	PROPN
gujaf-384	2	9	adzor	adzor	PROPN
gujaf-384	3	1	ibiamke	ibiamke	PROPN
gujaf-384	3	2	department	department	NOUN
gujaf-384	3	3	of	of	ADP
gujaf-384	3	4	accounting	accounting	NOUN
gujaf-384	3	5	,	,	PUNCT
gujaf-384	3	6	faculty	faculty	NOUN
gujaf-384	3	7	of	of	ADP
gujaf-384	3	8	management	management	NOUN
gujaf-384	3	9	sciences	sciences	PROPN
gujaf-384	3	10	nigerian	nigerian	PROPN
gujaf-384	3	11	defence	defence	PROPN
gujaf-384	3	12	academy	academy	PROPN
gujaf-384	3	13	,	,	PUNCT
gujaf-384	3	14	kaduna	kaduna	PROPN
gujaf-384	3	15	ibrahimaminu1059@gmail.com	ibrahimaminu1059@gmail.com	PROPN
gujaf-384	3	16	08148055874	08148055874	NUM
gujaf-384	3	17	,	,	PUNCT
gujaf-384	3	18	08163426272	08163426272	NUM
gujaf-384	3	19	,	,	PUNCT
gujaf-384	3	20	07065553623	07065553623	NUM
gujaf-384	3	21	https://doi.org/10.57233/gujaf.v6i1.19	https://doi.org/10.57233/gujaf.v6i1.19	NOUN
gujaf-384	4	1	abstract	abstract	ADJ
gujaf-384	4	2	this	this	DET
gujaf-384	4	3	study	study	NOUN
gujaf-384	4	4	investigates	investigate	VERB
gujaf-384	4	5	the	the	DET
gujaf-384	4	6	effect	effect	NOUN
gujaf-384	4	7	of	of	ADP
gujaf-384	4	8	risk	risk	NOUN
gujaf-384	4	9	management	management	NOUN
gujaf-384	4	10	committee	committee	NOUN
gujaf-384	4	11	(	(	PUNCT
gujaf-384	4	12	rmc	rmc	PROPN
gujaf-384	4	13	)	)	PUNCT
gujaf-384	4	14	attributes	attribute	VERB
gujaf-384	4	15	on	on	ADP
gujaf-384	4	16	the	the	DET
gujaf-384	4	17	profitability	profitability	NOUN
gujaf-384	4	18	of	of	ADP
gujaf-384	4	19	listed	list	VERB
gujaf-384	4	20	deposit	deposit	NOUN
gujaf-384	4	21	money	money	NOUN
gujaf-384	4	22	banks	bank	NOUN
gujaf-384	4	23	in	in	ADP
gujaf-384	4	24	nigeria	nigeria	PROPN
gujaf-384	4	25	,	,	PUNCT
gujaf-384	4	26	with	with	ADP
gujaf-384	4	27	a	a	DET
gujaf-384	4	28	specific	specific	ADJ
gujaf-384	4	29	focus	focus	NOUN
gujaf-384	4	30	on	on	ADP
gujaf-384	4	31	the	the	DET
gujaf-384	4	32	moderating	moderate	VERB
gujaf-384	4	33	role	role	NOUN
gujaf-384	4	34	of	of	ADP
gujaf-384	4	35	operational	operational	ADJ
gujaf-384	4	36	risk	risk	NOUN
gujaf-384	4	37	.	.	PUNCT
gujaf-384	5	1	the	the	DET
gujaf-384	5	2	aim	aim	NOUN
gujaf-384	5	3	is	be	AUX
gujaf-384	5	4	to	to	PART
gujaf-384	5	5	explore	explore	VERB
gujaf-384	5	6	how	how	SCONJ
gujaf-384	5	7	the	the	DET
gujaf-384	5	8	size	size	NOUN
gujaf-384	5	9	and	and	CCONJ
gujaf-384	5	10	independence	independence	NOUN
gujaf-384	5	11	of	of	ADP
gujaf-384	5	12	rmcs	rmcs	NOUN
gujaf-384	5	13	influence	influence	PROPN
gujaf-384	5	14	banks	bank	NOUN
gujaf-384	5	15	'	'	PART
gujaf-384	5	16	financial	financial	ADJ
gujaf-384	5	17	performance	performance	NOUN
gujaf-384	5	18	,	,	PUNCT
gujaf-384	5	19	and	and	CCONJ
gujaf-384	5	20	whether	whether	SCONJ
gujaf-384	5	21	operational	operational	ADJ
gujaf-384	5	22	risk	risk	NOUN
gujaf-384	5	23	alters	alter	VERB
gujaf-384	5	24	this	this	DET
gujaf-384	5	25	relationship	relationship	NOUN
gujaf-384	5	26	.	.	PUNCT
gujaf-384	6	1	the	the	DET
gujaf-384	6	2	analysis	analysis	NOUN
gujaf-384	6	3	draws	draw	VERB
gujaf-384	6	4	on	on	ADP
gujaf-384	6	5	data	datum	NOUN
gujaf-384	6	6	from	from	ADP
gujaf-384	6	7	a	a	DET
gujaf-384	6	8	sample	sample	NOUN
gujaf-384	6	9	of	of	ADP
gujaf-384	6	10	thirteen	thirteen	NUM
gujaf-384	6	11	listed	list	VERB
gujaf-384	6	12	banks	bank	NOUN
gujaf-384	6	13	over	over	ADP
gujaf-384	6	14	a	a	DET
gujaf-384	6	15	fifteen	fifteen	NUM
gujaf-384	6	16	-	-	PUNCT
gujaf-384	6	17	year	year	NOUN
gujaf-384	6	18	period	period	NOUN
gujaf-384	6	19	(	(	PUNCT
gujaf-384	6	20	2009–2023	2009–2023	NUM
gujaf-384	6	21	)	)	PUNCT
gujaf-384	6	22	,	,	PUNCT
gujaf-384	6	23	using	use	VERB
gujaf-384	6	24	firm	firm	ADJ
gujaf-384	6	25	-	-	PUNCT
gujaf-384	6	26	level	level	NOUN
gujaf-384	6	27	financial	financial	ADJ
gujaf-384	6	28	indicators	indicator	NOUN
gujaf-384	6	29	.	.	PUNCT
gujaf-384	7	1	the	the	DET
gujaf-384	7	2	findings	finding	NOUN
gujaf-384	7	3	reveal	reveal	VERB
gujaf-384	7	4	that	that	SCONJ
gujaf-384	7	5	the	the	DET
gujaf-384	7	6	size	size	NOUN
gujaf-384	7	7	of	of	ADP
gujaf-384	7	8	the	the	DET
gujaf-384	7	9	risk	risk	NOUN
gujaf-384	7	10	committee	committee	NOUN
gujaf-384	7	11	does	do	AUX
gujaf-384	7	12	not	not	PART
gujaf-384	7	13	significantly	significantly	ADV
gujaf-384	7	14	influence	influence	VERB
gujaf-384	7	15	profitability	profitability	NOUN
gujaf-384	7	16	,	,	PUNCT
gujaf-384	7	17	indicating	indicate	VERB
gujaf-384	7	18	that	that	SCONJ
gujaf-384	7	19	simply	simply	ADV
gujaf-384	7	20	increasing	increase	VERB
gujaf-384	7	21	the	the	DET
gujaf-384	7	22	number	number	NOUN
gujaf-384	7	23	of	of	ADP
gujaf-384	7	24	committee	committee	NOUN
gujaf-384	7	25	members	member	NOUN
gujaf-384	7	26	may	may	AUX
gujaf-384	7	27	not	not	PART
gujaf-384	7	28	enhance	enhance	VERB
gujaf-384	7	29	financial	financial	ADJ
gujaf-384	7	30	outcomes	outcome	NOUN
gujaf-384	7	31	.	.	PUNCT
gujaf-384	8	1	conversely	conversely	ADV
gujaf-384	8	2	,	,	PUNCT
gujaf-384	8	3	risk	risk	NOUN
gujaf-384	8	4	committee	committee	NOUN
gujaf-384	8	5	independence	independence	NOUN
gujaf-384	8	6	,	,	PUNCT
gujaf-384	8	7	when	when	SCONJ
gujaf-384	8	8	moderated	moderate	VERB
gujaf-384	8	9	by	by	ADP
gujaf-384	8	10	operational	operational	ADJ
gujaf-384	8	11	risk	risk	NOUN
gujaf-384	8	12	,	,	PUNCT
gujaf-384	8	13	shows	show	VERB
gujaf-384	8	14	a	a	DET
gujaf-384	8	15	significant	significant	ADJ
gujaf-384	8	16	negative	negative	ADJ
gujaf-384	8	17	effect	effect	NOUN
gujaf-384	8	18	on	on	ADP
gujaf-384	8	19	profitability	profitability	NOUN
gujaf-384	8	20	,	,	PUNCT
gujaf-384	8	21	suggesting	suggest	VERB
gujaf-384	8	22	that	that	SCONJ
gujaf-384	8	23	excessive	excessive	ADJ
gujaf-384	8	24	independence	independence	NOUN
gujaf-384	8	25	without	without	ADP
gujaf-384	8	26	sufficient	sufficient	ADJ
gujaf-384	8	27	industry	industry	NOUN
gujaf-384	8	28	expertise	expertise	NOUN
gujaf-384	8	29	may	may	AUX
gujaf-384	8	30	hinder	hinder	VERB
gujaf-384	8	31	effective	effective	ADJ
gujaf-384	8	32	decision	decision	NOUN
gujaf-384	8	33	-	-	PUNCT
gujaf-384	8	34	making	making	NOUN
gujaf-384	8	35	.	.	PUNCT
gujaf-384	9	1	operational	operational	ADJ
gujaf-384	9	2	risk	risk	NOUN
gujaf-384	9	3	itself	itself	PRON
gujaf-384	9	4	exerts	exert	VERB
gujaf-384	9	5	a	a	DET
gujaf-384	9	6	substantial	substantial	ADJ
gujaf-384	9	7	negative	negative	ADJ
gujaf-384	9	8	impact	impact	NOUN
gujaf-384	9	9	on	on	ADP
gujaf-384	9	10	profitability	profitability	NOUN
gujaf-384	9	11	,	,	PUNCT
gujaf-384	9	12	reinforcing	reinforce	VERB
gujaf-384	9	13	the	the	DET
gujaf-384	9	14	importance	importance	NOUN
gujaf-384	9	15	of	of	ADP
gujaf-384	9	16	robust	robust	ADJ
gujaf-384	9	17	internal	internal	ADJ
gujaf-384	9	18	control	control	NOUN
gujaf-384	9	19	systems	system	NOUN
gujaf-384	9	20	and	and	CCONJ
gujaf-384	9	21	proactive	proactive	ADJ
gujaf-384	9	22	risk	risk	NOUN
gujaf-384	9	23	governance	governance	NOUN
gujaf-384	9	24	.	.	PUNCT
gujaf-384	10	1	interestingly	interestingly	ADV
gujaf-384	10	2	,	,	PUNCT
gujaf-384	10	3	while	while	SCONJ
gujaf-384	10	4	the	the	DET
gujaf-384	10	5	interaction	interaction	NOUN
gujaf-384	10	6	between	between	ADP
gujaf-384	10	7	committee	committee	NOUN
gujaf-384	10	8	size	size	NOUN
gujaf-384	10	9	and	and	CCONJ
gujaf-384	10	10	operational	operational	ADJ
gujaf-384	10	11	risk	risk	NOUN
gujaf-384	10	12	negatively	negatively	ADV
gujaf-384	10	13	affects	affect	VERB
gujaf-384	10	14	profitability	profitability	NOUN
gujaf-384	10	15	,	,	PUNCT
gujaf-384	10	16	the	the	DET
gujaf-384	10	17	interaction	interaction	NOUN
gujaf-384	10	18	between	between	ADP
gujaf-384	10	19	committee	committee	NOUN
gujaf-384	10	20	independence	independence	NOUN
gujaf-384	10	21	and	and	CCONJ
gujaf-384	10	22	operational	operational	ADJ
gujaf-384	10	23	risk	risk	NOUN
gujaf-384	10	24	shows	show	VERB
gujaf-384	10	25	a	a	DET
gujaf-384	10	26	positive	positive	ADJ
gujaf-384	10	27	influence	influence	NOUN
gujaf-384	10	28	,	,	PUNCT
gujaf-384	10	29	highlighting	highlight	VERB
gujaf-384	10	30	the	the	DET
gujaf-384	10	31	value	value	NOUN
gujaf-384	10	32	of	of	ADP
gujaf-384	10	33	balanced	balanced	ADJ
gujaf-384	10	34	and	and	CCONJ
gujaf-384	10	35	expert	expert	ADJ
gujaf-384	10	36	oversight	oversight	NOUN
gujaf-384	10	37	.	.	PUNCT
gujaf-384	11	1	these	these	DET
gujaf-384	11	2	findings	finding	NOUN
gujaf-384	11	3	underscore	underscore	VERB
gujaf-384	11	4	the	the	DET
gujaf-384	11	5	need	need	NOUN
gujaf-384	11	6	for	for	SCONJ
gujaf-384	11	7	nigerian	nigerian	ADJ
gujaf-384	11	8	banks	bank	NOUN
gujaf-384	11	9	to	to	PART
gujaf-384	11	10	strengthen	strengthen	VERB
gujaf-384	11	11	their	their	PRON
gujaf-384	11	12	risk	risk	NOUN
gujaf-384	11	13	governance	governance	NOUN
gujaf-384	11	14	structures	structure	NOUN
gujaf-384	11	15	and	and	CCONJ
gujaf-384	11	16	for	for	SCONJ
gujaf-384	11	17	regulators	regulator	NOUN
gujaf-384	11	18	to	to	PART
gujaf-384	11	19	implement	implement	VERB
gujaf-384	11	20	policies	policy	NOUN
gujaf-384	11	21	that	that	PRON
gujaf-384	11	22	promote	promote	VERB
gujaf-384	11	23	a	a	DET
gujaf-384	11	24	combination	combination	NOUN
gujaf-384	11	25	of	of	ADP
gujaf-384	11	26	independence	independence	NOUN
gujaf-384	11	27	and	and	CCONJ
gujaf-384	11	28	financial	financial	ADJ
gujaf-384	11	29	expertise	expertise	NOUN
gujaf-384	11	30	in	in	ADP
gujaf-384	11	31	risk	risk	NOUN
gujaf-384	11	32	committees	committee	NOUN
gujaf-384	11	33	.	.	PUNCT
gujaf-384	12	1	the	the	DET
gujaf-384	12	2	study	study	NOUN
gujaf-384	12	3	recommends	recommend	VERB
gujaf-384	12	4	that	that	SCONJ
gujaf-384	12	5	banks	bank	NOUN
gujaf-384	12	6	prioritize	prioritize	VERB
gujaf-384	12	7	effective	effective	ADJ
gujaf-384	12	8	operational	operational	ADJ
gujaf-384	12	9	risk	risk	NOUN
gujaf-384	12	10	management	management	NOUN
gujaf-384	12	11	frameworks	framework	NOUN
gujaf-384	12	12	to	to	PART
gujaf-384	12	13	safeguard	safeguard	VERB
gujaf-384	12	14	profitability	profitability	NOUN
gujaf-384	12	15	in	in	ADP
gujaf-384	12	16	the	the	DET
gujaf-384	12	17	face	face	NOUN
gujaf-384	12	18	of	of	ADP
gujaf-384	12	19	growing	grow	VERB
gujaf-384	12	20	financial	financial	ADJ
gujaf-384	12	21	and	and	CCONJ
gujaf-384	12	22	regulatory	regulatory	ADJ
gujaf-384	12	23	challenges	challenge	NOUN
gujaf-384	12	24	.	.	PUNCT
gujaf-384	13	1	keywords	keyword	NOUN
gujaf-384	13	2	:	:	PUNCT
gujaf-384	13	3	operational	operational	ADJ
gujaf-384	13	4	risk	risk	NOUN
gujaf-384	13	5	,	,	PUNCT
gujaf-384	13	6	risk	risk	NOUN
gujaf-384	13	7	committee	committee	NOUN
gujaf-384	13	8	size	size	NOUN
gujaf-384	13	9	,	,	PUNCT
gujaf-384	13	10	risk	risk	NOUN
gujaf-384	13	11	committee	committee	NOUN
gujaf-384	13	12	independence	independence	NOUN
gujaf-384	13	13	,	,	PUNCT
gujaf-384	13	14	deposit	deposit	NOUN
gujaf-384	13	15	money	money	NOUN
gujaf-384	13	16	banks	bank	NOUN
gujaf-384	13	17	in	in	ADP
gujaf-384	13	18	nigeria	nigeria	PROPN
gujaf-384	13	19	1.0	1.0	NUM
gujaf-384	13	20	introduction	introduction	NOUN
gujaf-384	13	21	profitability	profitability	NOUN
gujaf-384	13	22	is	be	AUX
gujaf-384	13	23	an	an	DET
gujaf-384	13	24	important	important	ADJ
gujaf-384	13	25	factor	factor	NOUN
gujaf-384	13	26	in	in	ADP
gujaf-384	13	27	the	the	DET
gujaf-384	13	28	survival	survival	NOUN
gujaf-384	13	29	of	of	ADP
gujaf-384	13	30	firms	firm	NOUN
gujaf-384	13	31	particularly	particularly	ADV
gujaf-384	13	32	as	as	SCONJ
gujaf-384	13	33	it	it	PRON
gujaf-384	13	34	pertains	pertain	VERB
gujaf-384	13	35	to	to	ADP
gujaf-384	13	36	earning	earn	VERB
gujaf-384	13	37	profits	profit	NOUN
gujaf-384	13	38	,	,	PUNCT
gujaf-384	13	39	reduce	reduce	VERB
gujaf-384	13	40	cost	cost	NOUN
gujaf-384	13	41	and	and	CCONJ
gujaf-384	13	42	avoid	avoid	VERB
gujaf-384	13	43	risk	risk	NOUN
gujaf-384	13	44	(	(	PUNCT
gujaf-384	13	45	said	say	VERB
gujaf-384	13	46	&	&	CCONJ
gujaf-384	13	47	doll	doll	PROPN
gujaf-384	13	48	,	,	PUNCT
gujaf-384	13	49	2021	2021	NUM
gujaf-384	13	50	)	)	PUNCT
gujaf-384	13	51	.	.	PUNCT
gujaf-384	14	1	therefore	therefore	ADV
gujaf-384	14	2	,	,	PUNCT
gujaf-384	14	3	most	most	ADJ
gujaf-384	14	4	firms	firm	NOUN
gujaf-384	14	5	especially	especially	ADV
gujaf-384	14	6	the	the	DET
gujaf-384	14	7	financial	financial	ADJ
gujaf-384	14	8	institutions	institution	NOUN
gujaf-384	14	9	,	,	PUNCT
gujaf-384	14	10	precisely	precisely	ADV
gujaf-384	14	11	deposit	deposit	VERB
gujaf-384	14	12	money	money	NOUN
gujaf-384	14	13	banks	bank	NOUN
gujaf-384	14	14	in	in	ADP
gujaf-384	14	15	nigeria	nigeria	PROPN
gujaf-384	14	16	which	which	PRON
gujaf-384	14	17	is	be	AUX
gujaf-384	14	18	the	the	DET
gujaf-384	14	19	domain	domain	NOUN
gujaf-384	14	20	of	of	ADP
gujaf-384	14	21	this	this	DET
gujaf-384	14	22	study	study	NOUN
gujaf-384	14	23	have	have	AUX
gujaf-384	14	24	continued	continue	VERB
gujaf-384	14	25	to	to	PART
gujaf-384	14	26	reflect	reflect	VERB
gujaf-384	14	27	huge	huge	ADJ
gujaf-384	14	28	profits	profit	NOUN
gujaf-384	14	29	in	in	ADP
gujaf-384	14	30	their	their	PRON
gujaf-384	14	31	annual	annual	ADJ
gujaf-384	14	32	reports	report	NOUN
gujaf-384	14	33	and	and	CCONJ
gujaf-384	14	34	accounts	account	VERB
gujaf-384	14	35	year	year	NOUN
gujaf-384	14	36	on	on	ADP
gujaf-384	14	37	year	year	NOUN
gujaf-384	14	38	.	.	PUNCT
gujaf-384	15	1	consequently	consequently	ADV
gujaf-384	15	2	,	,	PUNCT
gujaf-384	15	3	decrease	decrease	NOUN
gujaf-384	15	4	in	in	ADP
gujaf-384	15	5	the	the	DET
gujaf-384	15	6	volume	volume	NOUN
gujaf-384	15	7	of	of	ADP
gujaf-384	15	8	financial	financial	ADJ
gujaf-384	15	9	transactions	transaction	NOUN
gujaf-384	15	10	within	within	ADP
gujaf-384	15	11	the	the	DET
gujaf-384	15	12	financial	financial	ADJ
gujaf-384	15	13	sector	sector	NOUN
gujaf-384	15	14	has	have	VERB
gujaf-384	15	15	the	the	DET
gujaf-384	15	16	likelihood	likelihood	NOUN
gujaf-384	15	17	to	to	PART
gujaf-384	15	18	cripple	cripple	VERB
gujaf-384	15	19	the	the	DET
gujaf-384	15	20	economy	economy	NOUN
gujaf-384	15	21	of	of	ADP
gujaf-384	15	22	a	a	DET
gujaf-384	15	23	country	country	NOUN
gujaf-384	15	24	(	(	PUNCT
gujaf-384	15	25	nasir	nasir	PROPN
gujaf-384	15	26	&	&	CCONJ
gujaf-384	15	27	afza	afza	PROPN
gujaf-384	15	28	,	,	PUNCT
gujaf-384	15	29	2018	2018	NUM
gujaf-384	15	30	)	)	PUNCT
gujaf-384	15	31	.	.	PUNCT
gujaf-384	16	1	in	in	ADP
gujaf-384	16	2	view	view	NOUN
gujaf-384	16	3	of	of	ADP
gujaf-384	16	4	theses	thesis	NOUN
gujaf-384	16	5	,	,	PUNCT
gujaf-384	16	6	it	it	PRON
gujaf-384	16	7	would	would	AUX
gujaf-384	16	8	be	be	AUX
gujaf-384	16	9	impossible	impossible	ADJ
gujaf-384	16	10	to	to	PART
gujaf-384	16	11	overestimate	overestimate	VERB
gujaf-384	16	12	the	the	DET
gujaf-384	16	13	significance	significance	NOUN
gujaf-384	16	14	of	of	ADP
gujaf-384	16	15	deposit	deposit	NOUN
gujaf-384	16	16	money	money	NOUN
gujaf-384	16	17	banks	bank	NOUN
gujaf-384	16	18	in	in	ADP
gujaf-384	16	19	society	society	NOUN
gujaf-384	16	20	,	,	PUNCT
gujaf-384	16	21	which	which	PRON
gujaf-384	16	22	is	be	AUX
gujaf-384	16	23	why	why	SCONJ
gujaf-384	16	24	the	the	DET
gujaf-384	16	25	laws	law	NOUN
gujaf-384	16	26	and	and	CCONJ
gujaf-384	16	27	regulations	regulation	NOUN
gujaf-384	16	28	governing	govern	VERB
gujaf-384	16	29	these	these	DET
gujaf-384	16	30	businesses	business	NOUN
gujaf-384	16	31	are	be	AUX
gujaf-384	16	32	so	so	ADV
gujaf-384	16	33	stringent	stringent	ADJ
gujaf-384	16	34	.	.	PUNCT
gujaf-384	17	1	because	because	SCONJ
gujaf-384	17	2	financial	financial	ADJ
gujaf-384	17	3	services	service	NOUN
gujaf-384	17	4	businesses	business	NOUN
gujaf-384	17	5	are	be	AUX
gujaf-384	17	6	vulnerable	vulnerable	ADJ
gujaf-384	17	7	to	to	ADP
gujaf-384	17	8	a	a	DET
gujaf-384	17	9	wide	wide	ADJ
gujaf-384	17	10	range	range	NOUN
gujaf-384	17	11	of	of	ADP
gujaf-384	17	12	problems	problem	NOUN
gujaf-384	17	13	,	,	PUNCT
gujaf-384	17	14	such	such	ADJ
gujaf-384	17	15	as	as	ADP
gujaf-384	17	16	credit	credit	NOUN
gujaf-384	17	17	,	,	PUNCT
gujaf-384	17	18	market	market	NOUN
gujaf-384	17	19	,	,	PUNCT
gujaf-384	17	20	and	and	CCONJ
gujaf-384	17	21	operational	operational	ADJ
gujaf-384	17	22	uncertainties	uncertainty	NOUN
gujaf-384	17	23	,	,	PUNCT
gujaf-384	17	24	abuse	abuse	NOUN
gujaf-384	17	25	of	of	ADP
gujaf-384	17	26	authority	authority	NOUN
gujaf-384	17	27	,	,	PUNCT
gujaf-384	17	28	fraud	fraud	NOUN
gujaf-384	17	29	,	,	PUNCT
gujaf-384	17	30	and	and	CCONJ
gujaf-384	17	31	other	other	ADJ
gujaf-384	17	32	illegal	illegal	ADJ
gujaf-384	17	33	acts	act	NOUN
gujaf-384	17	34	,	,	PUNCT
gujaf-384	17	35	the	the	DET
gujaf-384	17	36	nigerian	nigerian	ADJ
gujaf-384	17	37	banking	banking	NOUN
gujaf-384	17	38	sector	sector	NOUN
gujaf-384	17	39	implemented	implement	VERB
gujaf-384	17	40	the	the	DET
gujaf-384	17	41	reform	reform	NOUN
gujaf-384	17	42	plan	plan	NOUN
gujaf-384	17	43	in	in	ADP
gujaf-384	17	44	2015	2015	NUM
gujaf-384	17	45	.	.	PUNCT
gujaf-384	18	1	the	the	DET
gujaf-384	18	2	risk	risk	NOUN
gujaf-384	18	3	committee	committee	NOUN
gujaf-384	18	4	attributes	attribute	VERB
gujaf-384	18	5	as	as	ADP
gujaf-384	18	6	an	an	DET
gujaf-384	18	7	internal	internal	ADJ
gujaf-384	18	8	corporate	corporate	ADJ
gujaf-384	18	9	governance	governance	NOUN
gujaf-384	18	10	mechanism	mechanism	NOUN
gujaf-384	18	11	,	,	PUNCT
gujaf-384	18	12	has	have	AUX
gujaf-384	18	13	been	be	AUX
gujaf-384	18	14	argued	argue	VERB
gujaf-384	18	15	to	to	PART
gujaf-384	18	16	play	play	VERB
gujaf-384	18	17	a	a	DET
gujaf-384	18	18	very	very	ADV
gujaf-384	18	19	crucial	crucial	ADJ
gujaf-384	18	20	effect	effect	NOUN
gujaf-384	18	21	on	on	ADP
gujaf-384	18	22	the	the	DET
gujaf-384	18	23	profitability	profitability	NOUN
gujaf-384	18	24	or	or	CCONJ
gujaf-384	18	25	otherwise	otherwise	ADV
gujaf-384	18	26	of	of	ADP
gujaf-384	18	27	the	the	DET
gujaf-384	18	28	listed	list	VERB
gujaf-384	18	29	banks	bank	NOUN
gujaf-384	18	30	in	in	ADP
gujaf-384	18	31	nigeria	nigeria	PROPN
gujaf-384	18	32	.	.	PUNCT
gujaf-384	19	1	this	this	PRON
gujaf-384	19	2	is	be	AUX
gujaf-384	19	3	with	with	ADP
gujaf-384	19	4	reference	reference	NOUN
gujaf-384	19	5	to	to	ADP
gujaf-384	19	6	the	the	DET
gujaf-384	19	7	notion	notion	NOUN
gujaf-384	19	8	that	that	SCONJ
gujaf-384	19	9	a	a	DET
gujaf-384	19	10	reasonable	reasonable	ADJ
gujaf-384	19	11	number	number	NOUN
gujaf-384	19	12	of	of	ADP
gujaf-384	19	13	directors	director	NOUN
gujaf-384	19	14	in	in	ADP
gujaf-384	19	15	the	the	DET
gujaf-384	19	16	risk	risk	NOUN
gujaf-384	19	17	committee	committee	NOUN
gujaf-384	19	18	could	could	AUX
gujaf-384	19	19	create	create	VERB
gujaf-384	19	20	avenue	avenue	NOUN
gujaf-384	19	21	for	for	ADP
gujaf-384	19	22	cross	cross	NOUN
gujaf-384	19	23	fertilization	fertilization	NOUN
gujaf-384	19	24	of	of	ADP
gujaf-384	19	25	ideas	idea	NOUN
gujaf-384	19	26	among	among	ADP
gujaf-384	19	27	members	member	NOUN
gujaf-384	19	28	which	which	PRON
gujaf-384	19	29	will	will	AUX
gujaf-384	19	30	eventually	eventually	ADV
gujaf-384	19	31	reflect	reflect	VERB
gujaf-384	19	32	on	on	ADP
gujaf-384	19	33	the	the	DET
gujaf-384	19	34	profitability	profitability	NOUN
gujaf-384	19	35	of	of	ADP
gujaf-384	19	36	the	the	DET
gujaf-384	19	37	listed	list	VERB
gujaf-384	19	38	banks	bank	NOUN
gujaf-384	19	39	in	in	ADP
gujaf-384	19	40	nigeria	nigeria	PROPN
gujaf-384	19	41	.	.	PUNCT
gujaf-384	20	1	in	in	ADP
gujaf-384	20	2	contrast	contrast	NOUN
gujaf-384	20	3	,	,	PUNCT
gujaf-384	20	4	this	this	DET
gujaf-384	20	5	good	good	ADJ
gujaf-384	20	6	result	result	NOUN
gujaf-384	20	7	may	may	AUX
gujaf-384	20	8	not	not	PART
gujaf-384	20	9	be	be	AUX
gujaf-384	20	10	obtainable	obtainable	ADJ
gujaf-384	20	11	in	in	ADP
gujaf-384	20	12	gusau	gusau	ADJ
gujaf-384	20	13	journal	journal	NOUN
gujaf-384	20	14	of	of	ADP
gujaf-384	20	15	accounting	accounting	NOUN
gujaf-384	20	16	and	and	CCONJ
gujaf-384	20	17	finance	finance	NOUN
gujaf-384	20	18	,	,	PUNCT
gujaf-384	20	19	vol.6	vol.6	PROPN
gujaf-384	20	20	,	,	PUNCT
gujaf-384	20	21	issue	issue	NOUN
gujaf-384	20	22	1	1	NUM
gujaf-384	20	23	,	,	PUNCT
gujaf-384	20	24	april	april	PROPN
gujaf-384	20	25	,	,	PUNCT
gujaf-384	20	26	2025	2025	NUM
gujaf-384	20	27	271	271	NUM
gujaf-384	20	28	a	a	DET
gujaf-384	20	29	corporate	corporate	ADJ
gujaf-384	20	30	entity	entity	NOUN
gujaf-384	20	31	with	with	ADP
gujaf-384	20	32	relatively	relatively	ADV
gujaf-384	20	33	smaller	small	ADJ
gujaf-384	20	34	number	number	NOUN
gujaf-384	20	35	of	of	ADP
gujaf-384	20	36	members	member	NOUN
gujaf-384	20	37	in	in	ADP
gujaf-384	20	38	its	its	PRON
gujaf-384	20	39	risk	risk	NOUN
gujaf-384	20	40	management	management	NOUN
gujaf-384	20	41	committee	committee	NOUN
gujaf-384	20	42	.	.	PUNCT
gujaf-384	21	1	this	this	PRON
gujaf-384	21	2	simply	simply	ADV
gujaf-384	21	3	because	because	SCONJ
gujaf-384	21	4	of	of	ADP
gujaf-384	21	5	the	the	DET
gujaf-384	21	6	fact	fact	NOUN
gujaf-384	21	7	that	that	SCONJ
gujaf-384	21	8	smaller	small	ADJ
gujaf-384	21	9	-	-	PUNCT
gujaf-384	21	10	sized	sized	ADJ
gujaf-384	21	11	risk	risk	NOUN
gujaf-384	21	12	committee	committee	NOUN
gujaf-384	21	13	may	may	AUX
gujaf-384	21	14	not	not	PART
gujaf-384	21	15	give	give	VERB
gujaf-384	21	16	room	room	NOUN
gujaf-384	21	17	for	for	ADP
gujaf-384	21	18	exchange	exchange	NOUN
gujaf-384	21	19	of	of	ADP
gujaf-384	21	20	ideas	idea	NOUN
gujaf-384	21	21	among	among	ADP
gujaf-384	21	22	members	member	NOUN
gujaf-384	21	23	in	in	ADP
gujaf-384	21	24	the	the	DET
gujaf-384	21	25	risk	risk	NOUN
gujaf-384	21	26	committee	committee	NOUN
gujaf-384	21	27	.	.	PUNCT
gujaf-384	22	1	therefore	therefore	ADV
gujaf-384	22	2	,	,	PUNCT
gujaf-384	22	3	it	it	PRON
gujaf-384	22	4	is	be	AUX
gujaf-384	22	5	expected	expect	VERB
gujaf-384	22	6	that	that	SCONJ
gujaf-384	22	7	risk	risk	NOUN
gujaf-384	22	8	committee	committee	NOUN
gujaf-384	22	9	size	size	NOUN
gujaf-384	22	10	will	will	AUX
gujaf-384	22	11	significantly	significantly	ADV
gujaf-384	22	12	influence	influence	VERB
gujaf-384	22	13	the	the	DET
gujaf-384	22	14	profitability	profitability	NOUN
gujaf-384	22	15	of	of	ADP
gujaf-384	22	16	the	the	DET
gujaf-384	22	17	listed	list	VERB
gujaf-384	22	18	dmbs	dmb	NOUN
gujaf-384	22	19	in	in	ADP
gujaf-384	22	20	nigeria	nigeria	PROPN
gujaf-384	22	21	.	.	PUNCT
gujaf-384	23	1	banks	bank	NOUN
gujaf-384	23	2	in	in	ADP
gujaf-384	23	3	nigeria	nigeria	PROPN
gujaf-384	23	4	have	have	AUX
gujaf-384	23	5	been	be	AUX
gujaf-384	23	6	battling	battle	VERB
gujaf-384	23	7	to	to	PART
gujaf-384	23	8	cope	cope	VERB
gujaf-384	23	9	with	with	ADP
gujaf-384	23	10	various	various	ADJ
gujaf-384	23	11	dimensions	dimension	NOUN
gujaf-384	23	12	of	of	ADP
gujaf-384	23	13	financial	financial	ADJ
gujaf-384	23	14	risks	risk	NOUN
gujaf-384	23	15	such	such	ADJ
gujaf-384	23	16	as	as	ADP
gujaf-384	23	17	capital	capital	NOUN
gujaf-384	23	18	risk	risk	NOUN
gujaf-384	23	19	,	,	PUNCT
gujaf-384	23	20	liquidity	liquidity	NOUN
gujaf-384	23	21	risk	risk	NOUN
gujaf-384	23	22	,	,	PUNCT
gujaf-384	23	23	operational	operational	ADJ
gujaf-384	23	24	or	or	CCONJ
gujaf-384	23	25	insolvency	insolvency	NOUN
gujaf-384	23	26	risks	risk	NOUN
gujaf-384	23	27	.	.	PUNCT
gujaf-384	24	1	despite	despite	SCONJ
gujaf-384	24	2	the	the	DET
gujaf-384	24	3	legal	legal	ADJ
gujaf-384	24	4	and	and	CCONJ
gujaf-384	24	5	regulatory	regulatory	ADJ
gujaf-384	24	6	frameworks	framework	NOUN
gujaf-384	24	7	as	as	ADV
gujaf-384	24	8	well	well	ADV
gujaf-384	24	9	as	as	ADP
gujaf-384	24	10	the	the	DET
gujaf-384	24	11	risk	risk	NOUN
gujaf-384	24	12	committee	committee	NOUN
gujaf-384	24	13	attributes	attribute	NOUN
gujaf-384	24	14	(	(	PUNCT
gujaf-384	24	15	size	size	NOUN
gujaf-384	24	16	,	,	PUNCT
gujaf-384	24	17	independence	independence	NOUN
gujaf-384	24	18	and	and	CCONJ
gujaf-384	24	19	expertise	expertise	NOUN
gujaf-384	24	20	)	)	PUNCT
gujaf-384	24	21	that	that	PRON
gujaf-384	24	22	have	have	AUX
gujaf-384	24	23	been	be	AUX
gujaf-384	24	24	instituted	institute	VERB
gujaf-384	24	25	in	in	ADP
gujaf-384	24	26	almost	almost	ADV
gujaf-384	24	27	all	all	DET
gujaf-384	24	28	the	the	DET
gujaf-384	24	29	licensed	licensed	ADJ
gujaf-384	24	30	banks	bank	NOUN
gujaf-384	24	31	in	in	ADP
gujaf-384	24	32	nigeria	nigeria	PROPN
gujaf-384	24	33	,	,	PUNCT
gujaf-384	24	34	the	the	DET
gujaf-384	24	35	level	level	NOUN
gujaf-384	24	36	of	of	ADP
gujaf-384	24	37	continuous	continuous	ADJ
gujaf-384	24	38	decline	decline	NOUN
gujaf-384	24	39	in	in	ADP
gujaf-384	24	40	profitability	profitability	NOUN
gujaf-384	24	41	have	have	AUX
gujaf-384	24	42	been	be	AUX
gujaf-384	24	43	alarming	alarming	ADJ
gujaf-384	24	44	and	and	CCONJ
gujaf-384	24	45	lingering	linger	VERB
gujaf-384	24	46	resulting	result	VERB
gujaf-384	24	47	to	to	ADP
gujaf-384	24	48	unexpected	unexpected	ADJ
gujaf-384	24	49	winding	wind	VERB
gujaf-384	24	50	up	up	ADP
gujaf-384	24	51	,	,	PUNCT
gujaf-384	24	52	merger	merger	NOUN
gujaf-384	24	53	and	and	CCONJ
gujaf-384	24	54	acquisition	acquisition	NOUN
gujaf-384	24	55	of	of	ADP
gujaf-384	24	56	banks	bank	NOUN
gujaf-384	24	57	at	at	ADP
gujaf-384	24	58	large	large	ADJ
gujaf-384	24	59	(	(	PUNCT
gujaf-384	24	60	okoye	okoye	PROPN
gujaf-384	24	61	&	&	CCONJ
gujaf-384	24	62	eze	eze	PROPN
gujaf-384	24	63	,	,	PUNCT
gujaf-384	24	64	2023	2023	NUM
gujaf-384	24	65	;	;	PUNCT
gujaf-384	24	66	yusuf	yusuf	PROPN
gujaf-384	24	67	&	&	CCONJ
gujaf-384	24	68	bello	bello	PROPN
gujaf-384	24	69	,	,	PUNCT
gujaf-384	24	70	2022	2022	NUM
gujaf-384	24	71	)	)	PUNCT
gujaf-384	24	72	.	.	PUNCT
gujaf-384	25	1	in	in	ADP
gujaf-384	25	2	2021	2021	NUM
gujaf-384	25	3	,	,	PUNCT
gujaf-384	25	4	statistical	statistical	ADJ
gujaf-384	25	5	evidence	evidence	NOUN
gujaf-384	25	6	have	have	AUX
gujaf-384	25	7	shown	show	VERB
gujaf-384	25	8	that	that	SCONJ
gujaf-384	25	9	approximately	approximately	ADV
gujaf-384	25	10	1.5	1.5	NUM
gujaf-384	25	11	per	per	ADP
gujaf-384	25	12	cent	cent	NOUN
gujaf-384	25	13	of	of	ADP
gujaf-384	25	14	the	the	DET
gujaf-384	25	15	nigerian	nigerian	ADJ
gujaf-384	25	16	citizens	citizen	NOUN
gujaf-384	25	17	are	be	AUX
gujaf-384	25	18	estimated	estimate	VERB
gujaf-384	25	19	to	to	PART
gujaf-384	25	20	owe	owe	VERB
gujaf-384	25	21	banks	bank	NOUN
gujaf-384	25	22	the	the	DET
gujaf-384	25	23	sum	sum	NOUN
gujaf-384	25	24	of	of	ADP
gujaf-384	25	25	over	over	ADP
gujaf-384	25	26	n5trilion	n5trilion	NOUN
gujaf-384	25	27	and	and	CCONJ
gujaf-384	25	28	that	that	SCONJ
gujaf-384	25	29	it	it	PRON
gujaf-384	25	30	had	have	AUX
gujaf-384	25	31	been	be	AUX
gujaf-384	25	32	problematic	problematic	ADJ
gujaf-384	25	33	to	to	PART
gujaf-384	25	34	recoup	recoup	VERB
gujaf-384	25	35	the	the	DET
gujaf-384	25	36	outstanding	outstanding	ADJ
gujaf-384	25	37	credits	credit	NOUN
gujaf-384	25	38	as	as	ADP
gujaf-384	25	39	a	a	DET
gujaf-384	25	40	result	result	NOUN
gujaf-384	25	41	of	of	ADP
gujaf-384	25	42	legal	legal	ADJ
gujaf-384	25	43	technicalities	technicality	NOUN
gujaf-384	25	44	deployed	deploy	VERB
gujaf-384	25	45	by	by	ADP
gujaf-384	25	46	debtors	debtor	NOUN
gujaf-384	25	47	’	'	PUNCT
gujaf-384	25	48	lawyers	lawyer	NOUN
gujaf-384	25	49	(	(	PUNCT
gujaf-384	25	50	tumala	tumala	NOUN
gujaf-384	25	51	et	et	PROPN
gujaf-384	25	52	al	al	PROPN
gujaf-384	25	53	.	.	PROPN
gujaf-384	25	54	,	,	PUNCT
gujaf-384	25	55	2021	2021	NUM
gujaf-384	25	56	)	)	PUNCT
gujaf-384	25	57	.	.	PUNCT
gujaf-384	26	1	this	this	PRON
gujaf-384	26	2	has	have	AUX
gujaf-384	26	3	resulted	result	VERB
gujaf-384	26	4	to	to	ADP
gujaf-384	26	5	the	the	DET
gujaf-384	26	6	capital	capital	NOUN
gujaf-384	26	7	,	,	PUNCT
gujaf-384	26	8	liquidity	liquidity	NOUN
gujaf-384	26	9	and	and	CCONJ
gujaf-384	26	10	operational	operational	ADJ
gujaf-384	26	11	/	/	SYM
gujaf-384	26	12	insolvency	insolvency	NOUN
gujaf-384	26	13	risks	risk	NOUN
gujaf-384	26	14	of	of	ADP
gujaf-384	26	15	prominent	prominent	ADJ
gujaf-384	26	16	deposit	deposit	NOUN
gujaf-384	26	17	money	money	NOUN
gujaf-384	26	18	banks	bank	NOUN
gujaf-384	26	19	such	such	ADJ
gujaf-384	26	20	as	as	ADP
gujaf-384	26	21	oceanic	oceanic	PROPN
gujaf-384	26	22	bank	bank	PROPN
gujaf-384	26	23	plc	plc	PROPN
gujaf-384	26	24	,	,	PUNCT
gujaf-384	26	25	inter	inter	ADJ
gujaf-384	26	26	-	-	ADJ
gujaf-384	26	27	continental	continental	PROPN
gujaf-384	26	28	bank	bank	PROPN
gujaf-384	26	29	plc	plc	PROPN
gujaf-384	26	30	,	,	PUNCT
gujaf-384	26	31	skye	skye	PROPN
gujaf-384	26	32	bank	bank	PROPN
gujaf-384	26	33	plc	plc	PROPN
gujaf-384	26	34	and	and	CCONJ
gujaf-384	26	35	bank	bank	PROPN
gujaf-384	26	36	phb	phb	PROPN
gujaf-384	26	37	among	among	ADP
gujaf-384	26	38	others	other	NOUN
gujaf-384	26	39	.	.	PUNCT
gujaf-384	27	1	in	in	ADP
gujaf-384	27	2	recent	recent	ADJ
gujaf-384	27	3	years	year	NOUN
gujaf-384	27	4	,	,	PUNCT
gujaf-384	27	5	some	some	DET
gujaf-384	27	6	corporate	corporate	ADJ
gujaf-384	27	7	entities	entity	NOUN
gujaf-384	27	8	in	in	ADP
gujaf-384	27	9	nigeria	nigeria	PROPN
gujaf-384	27	10	,	,	PUNCT
gujaf-384	27	11	particularly	particularly	ADV
gujaf-384	27	12	banks	bank	NOUN
gujaf-384	27	13	,	,	PUNCT
gujaf-384	27	14	have	have	AUX
gujaf-384	27	15	faced	face	VERB
gujaf-384	27	16	business	business	NOUN
gujaf-384	27	17	disasters	disaster	NOUN
gujaf-384	27	18	that	that	PRON
gujaf-384	27	19	have	have	AUX
gujaf-384	27	20	culminated	culminate	VERB
gujaf-384	27	21	into	into	ADP
gujaf-384	27	22	bankruptcy	bankruptcy	NOUN
gujaf-384	27	23	,	,	PUNCT
gujaf-384	27	24	mergers	merger	NOUN
gujaf-384	27	25	,	,	PUNCT
gujaf-384	27	26	and	and	CCONJ
gujaf-384	27	27	acquisitions	acquisition	NOUN
gujaf-384	27	28	.	.	PUNCT
gujaf-384	28	1	the	the	DET
gujaf-384	28	2	notable	notable	ADJ
gujaf-384	28	3	one	one	NOUN
gujaf-384	28	4	is	be	AUX
gujaf-384	28	5	access	access	NOUN
gujaf-384	28	6	bank	bank	NOUN
gujaf-384	28	7	acquired	acquire	VERB
gujaf-384	28	8	diamond	diamond	NOUN
gujaf-384	28	9	bank	bank	NOUN
gujaf-384	28	10	in	in	ADP
gujaf-384	28	11	year	year	NOUN
gujaf-384	28	12	2020	2020	NUM
gujaf-384	28	13	.	.	PUNCT
gujaf-384	29	1	ultimately	ultimately	ADV
gujaf-384	29	2	,	,	PUNCT
gujaf-384	29	3	it	it	PRON
gujaf-384	29	4	is	be	AUX
gujaf-384	29	5	vital	vital	ADJ
gujaf-384	29	6	that	that	SCONJ
gujaf-384	29	7	banking	banking	NOUN
gujaf-384	29	8	institutions	institution	NOUN
gujaf-384	29	9	in	in	ADP
gujaf-384	29	10	nigeria	nigeria	PROPN
gujaf-384	29	11	deploy	deploy	VERB
gujaf-384	29	12	policies	policy	NOUN
gujaf-384	29	13	to	to	PART
gujaf-384	29	14	support	support	VERB
gujaf-384	29	15	them	they	PRON
gujaf-384	29	16	in	in	ADP
gujaf-384	29	17	coping	cope	VERB
gujaf-384	29	18	up	up	ADP
gujaf-384	29	19	with	with	ADP
gujaf-384	29	20	the	the	DET
gujaf-384	29	21	challenges	challenge	NOUN
gujaf-384	29	22	encountered	encounter	VERB
gujaf-384	29	23	by	by	ADP
gujaf-384	29	24	adjusting	adjust	VERB
gujaf-384	29	25	monetary	monetary	ADJ
gujaf-384	29	26	policy	policy	NOUN
gujaf-384	29	27	instruments	instrument	NOUN
gujaf-384	29	28	.	.	PUNCT
gujaf-384	30	1	strong	strong	ADJ
gujaf-384	30	2	internal	internal	ADJ
gujaf-384	30	3	corporate	corporate	ADJ
gujaf-384	30	4	governance	governance	NOUN
gujaf-384	30	5	instruments	instrument	NOUN
gujaf-384	30	6	,	,	PUNCT
gujaf-384	30	7	such	such	ADJ
gujaf-384	30	8	as	as	ADP
gujaf-384	30	9	the	the	DET
gujaf-384	30	10	risk	risk	NOUN
gujaf-384	30	11	committee	committee	NOUN
gujaf-384	30	12	attributes	attribute	VERB
gujaf-384	30	13	,	,	PUNCT
gujaf-384	30	14	should	should	AUX
gujaf-384	30	15	,	,	PUNCT
gujaf-384	30	16	in	in	ADP
gujaf-384	30	17	an	an	DET
gujaf-384	30	18	ideal	ideal	ADJ
gujaf-384	30	19	environment	environment	NOUN
gujaf-384	30	20	,	,	PUNCT
gujaf-384	30	21	have	have	VERB
gujaf-384	30	22	an	an	DET
gujaf-384	30	23	effect	effect	NOUN
gujaf-384	30	24	on	on	ADP
gujaf-384	30	25	the	the	DET
gujaf-384	30	26	performance	performance	NOUN
gujaf-384	30	27	of	of	ADP
gujaf-384	30	28	a	a	DET
gujaf-384	30	29	bank	bank	NOUN
gujaf-384	30	30	and	and	CCONJ
gujaf-384	30	31	will	will	AUX
gujaf-384	30	32	be	be	AUX
gujaf-384	30	33	essential	essential	ADJ
gujaf-384	30	34	in	in	ADP
gujaf-384	30	35	monitoring	monitor	VERB
gujaf-384	30	36	systemic	systemic	ADJ
gujaf-384	30	37	uncertainties	uncertainty	NOUN
gujaf-384	30	38	(	(	PUNCT
gujaf-384	30	39	ayodele	ayodele	PROPN
gujaf-384	30	40	&	&	CCONJ
gujaf-384	30	41	alabi	alabi	PROPN
gujaf-384	30	42	,	,	PUNCT
gujaf-384	30	43	2014	2014	NUM
gujaf-384	30	44	;	;	PUNCT
gujaf-384	30	45	ogbuga	ogbuga	NOUN
gujaf-384	30	46	et	et	PROPN
gujaf-384	30	47	al	al	PROPN
gujaf-384	30	48	.	.	PROPN
gujaf-384	30	49	,	,	PUNCT
gujaf-384	30	50	2021	2021	NUM
gujaf-384	30	51	)	)	PUNCT
gujaf-384	30	52	.	.	PUNCT
gujaf-384	31	1	consequently	consequently	ADV
gujaf-384	31	2	,	,	PUNCT
gujaf-384	31	3	the	the	DET
gujaf-384	31	4	priority	priority	NOUN
gujaf-384	31	5	of	of	ADP
gujaf-384	31	6	this	this	DET
gujaf-384	31	7	study	study	NOUN
gujaf-384	31	8	is	be	AUX
gujaf-384	31	9	to	to	PART
gujaf-384	31	10	explore	explore	VERB
gujaf-384	31	11	the	the	DET
gujaf-384	31	12	effect	effect	NOUN
gujaf-384	31	13	of	of	ADP
gujaf-384	31	14	risk	risk	NOUN
gujaf-384	31	15	committee	committee	NOUN
gujaf-384	31	16	attributes	attribute	VERB
gujaf-384	31	17	on	on	ADP
gujaf-384	31	18	profitability	profitability	NOUN
gujaf-384	31	19	of	of	ADP
gujaf-384	31	20	listed	list	VERB
gujaf-384	31	21	deposit	deposit	NOUN
gujaf-384	31	22	money	money	NOUN
gujaf-384	31	23	banks	bank	NOUN
gujaf-384	31	24	in	in	ADP
gujaf-384	31	25	nigeria	nigeria	PROPN
gujaf-384	31	26	using	use	VERB
gujaf-384	31	27	operational	operational	ADJ
gujaf-384	31	28	risk	risk	NOUN
gujaf-384	31	29	as	as	ADP
gujaf-384	31	30	the	the	DET
gujaf-384	31	31	moderating	moderate	VERB
gujaf-384	31	32	variable	variable	NOUN
gujaf-384	31	33	.	.	PUNCT
gujaf-384	32	1	this	this	DET
gujaf-384	32	2	study	study	NOUN
gujaf-384	32	3	addresses	address	VERB
gujaf-384	32	4	this	this	DET
gujaf-384	32	5	gap	gap	NOUN
gujaf-384	32	6	by	by	ADP
gujaf-384	32	7	examining	examine	VERB
gujaf-384	32	8	the	the	DET
gujaf-384	32	9	extent	extent	NOUN
gujaf-384	32	10	to	to	PART
gujaf-384	32	11	which	which	PRON
gujaf-384	32	12	rmc	rmc	PROPN
gujaf-384	32	13	size	size	NOUN
gujaf-384	32	14	and	and	CCONJ
gujaf-384	32	15	independence	independence	NOUN
gujaf-384	32	16	influence	influence	NOUN
gujaf-384	32	17	profitability	profitability	NOUN
gujaf-384	32	18	,	,	PUNCT
gujaf-384	32	19	while	while	SCONJ
gujaf-384	32	20	accounting	account	VERB
gujaf-384	32	21	for	for	ADP
gujaf-384	32	22	the	the	DET
gujaf-384	32	23	moderating	moderate	VERB
gujaf-384	32	24	effect	effect	NOUN
gujaf-384	32	25	of	of	ADP
gujaf-384	32	26	operational	operational	ADJ
gujaf-384	32	27	risk	risk	NOUN
gujaf-384	32	28	.	.	PUNCT
gujaf-384	33	1	by	by	ADP
gujaf-384	33	2	doing	do	VERB
gujaf-384	33	3	so	so	ADV
gujaf-384	33	4	,	,	PUNCT
gujaf-384	33	5	the	the	DET
gujaf-384	33	6	study	study	NOUN
gujaf-384	33	7	contributes	contribute	VERB
gujaf-384	33	8	to	to	ADP
gujaf-384	33	9	the	the	DET
gujaf-384	33	10	growing	grow	VERB
gujaf-384	33	11	discourse	discourse	NOUN
gujaf-384	33	12	on	on	ADP
gujaf-384	33	13	bank	bank	NOUN
gujaf-384	33	14	governance	governance	NOUN
gujaf-384	33	15	effectiveness	effectiveness	NOUN
gujaf-384	33	16	and	and	CCONJ
gujaf-384	33	17	risk	risk	NOUN
gujaf-384	33	18	resilience	resilience	NOUN
gujaf-384	33	19	,	,	PUNCT
gujaf-384	33	20	particularly	particularly	ADV
gujaf-384	33	21	in	in	ADP
gujaf-384	33	22	emerging	emerge	VERB
gujaf-384	33	23	economies	economy	NOUN
gujaf-384	33	24	.	.	PUNCT
gujaf-384	34	1	the	the	DET
gujaf-384	34	2	main	main	ADJ
gujaf-384	34	3	objective	objective	NOUN
gujaf-384	34	4	of	of	ADP
gujaf-384	34	5	this	this	DET
gujaf-384	34	6	study	study	NOUN
gujaf-384	34	7	is	be	AUX
gujaf-384	34	8	to	to	PART
gujaf-384	34	9	examine	examine	VERB
gujaf-384	34	10	the	the	DET
gujaf-384	34	11	effect	effect	NOUN
gujaf-384	34	12	of	of	ADP
gujaf-384	34	13	risk	risk	NOUN
gujaf-384	34	14	committee	committee	NOUN
gujaf-384	34	15	attributes	attribute	VERB
gujaf-384	34	16	on	on	ADP
gujaf-384	34	17	profitability	profitability	NOUN
gujaf-384	34	18	of	of	ADP
gujaf-384	34	19	listed	list	VERB
gujaf-384	34	20	deposit	deposit	NOUN
gujaf-384	34	21	money	money	NOUN
gujaf-384	34	22	banks	bank	NOUN
gujaf-384	34	23	in	in	ADP
gujaf-384	34	24	nigeria	nigeria	PROPN
gujaf-384	34	25	moderated	moderate	VERB
gujaf-384	34	26	by	by	ADP
gujaf-384	34	27	operational	operational	ADJ
gujaf-384	34	28	risk	risk	NOUN
gujaf-384	34	29	.	.	PUNCT
gujaf-384	35	1	the	the	DET
gujaf-384	35	2	specific	specific	ADJ
gujaf-384	35	3	objectives	objective	NOUN
gujaf-384	35	4	are	be	AUX
gujaf-384	35	5	to	to	PART
gujaf-384	35	6	:	:	PUNCT
gujaf-384	35	7	i.	i.	NOUN
gujaf-384	35	8	examine	examine	VERB
gujaf-384	35	9	the	the	DET
gujaf-384	35	10	effect	effect	NOUN
gujaf-384	35	11	of	of	ADP
gujaf-384	35	12	risk	risk	NOUN
gujaf-384	35	13	committee	committee	NOUN
gujaf-384	35	14	size	size	NOUN
gujaf-384	35	15	on	on	ADP
gujaf-384	35	16	profitability	profitability	NOUN
gujaf-384	35	17	of	of	ADP
gujaf-384	35	18	listed	list	VERB
gujaf-384	35	19	dmbs	dmb	NOUN
gujaf-384	35	20	in	in	ADP
gujaf-384	35	21	nigeria	nigeria	PROPN
gujaf-384	35	22	;	;	PUNCT
gujaf-384	35	23	ii	ii	PROPN
gujaf-384	35	24	.	.	PROPN
gujaf-384	35	25	find	find	VERB
gujaf-384	35	26	out	out	ADP
gujaf-384	35	27	the	the	DET
gujaf-384	35	28	effect	effect	NOUN
gujaf-384	35	29	of	of	ADP
gujaf-384	35	30	risk	risk	NOUN
gujaf-384	35	31	committee	committee	NOUN
gujaf-384	35	32	independence	independence	NOUN
gujaf-384	35	33	on	on	ADP
gujaf-384	35	34	profitability	profitability	NOUN
gujaf-384	35	35	of	of	ADP
gujaf-384	35	36	listed	list	VERB
gujaf-384	35	37	dmbs	dmb	NOUN
gujaf-384	35	38	in	in	ADP
gujaf-384	35	39	nigeria	nigeria	PROPN
gujaf-384	35	40	;	;	PUNCT
gujaf-384	35	41	iii	iii	X
gujaf-384	35	42	.	.	PROPN
gujaf-384	35	43	examine	examine	VERB
gujaf-384	35	44	the	the	DET
gujaf-384	35	45	moderating	moderate	VERB
gujaf-384	35	46	role	role	NOUN
gujaf-384	35	47	of	of	ADP
gujaf-384	35	48	operational	operational	ADJ
gujaf-384	35	49	risk	risk	NOUN
gujaf-384	35	50	on	on	ADP
gujaf-384	35	51	the	the	DET
gujaf-384	35	52	relationship	relationship	NOUN
gujaf-384	35	53	between	between	ADP
gujaf-384	35	54	risk	risk	NOUN
gujaf-384	35	55	committee	committee	NOUN
gujaf-384	35	56	size	size	NOUN
gujaf-384	35	57	and	and	CCONJ
gujaf-384	35	58	profitability	profitability	NOUN
gujaf-384	35	59	of	of	ADP
gujaf-384	35	60	listed	list	VERB
gujaf-384	35	61	dmbs	dmb	NOUN
gujaf-384	35	62	in	in	ADP
gujaf-384	35	63	nigeria	nigeria	PROPN
gujaf-384	35	64	;	;	PUNCT
gujaf-384	35	65	iv	iv	X
gujaf-384	35	66	.	.	X
gujaf-384	35	67	investigate	investigate	VERB
gujaf-384	35	68	the	the	DET
gujaf-384	35	69	moderating	moderate	VERB
gujaf-384	35	70	role	role	NOUN
gujaf-384	35	71	of	of	ADP
gujaf-384	35	72	operational	operational	ADJ
gujaf-384	35	73	risk	risk	NOUN
gujaf-384	35	74	on	on	ADP
gujaf-384	35	75	the	the	DET
gujaf-384	35	76	effect	effect	NOUN
gujaf-384	35	77	of	of	ADP
gujaf-384	35	78	risk	risk	NOUN
gujaf-384	35	79	committee	committee	NOUN
gujaf-384	35	80	size	size	NOUN
gujaf-384	35	81	on	on	ADP
gujaf-384	35	82	profitability	profitability	NOUN
gujaf-384	35	83	of	of	ADP
gujaf-384	35	84	listed	list	VERB
gujaf-384	35	85	dmbs	dmb	NOUN
gujaf-384	35	86	in	in	ADP
gujaf-384	35	87	nigeria	nigeria	PROPN
gujaf-384	35	88	;	;	PUNCT
gujaf-384	35	89	v.	v.	CCONJ
gujaf-384	35	90	find	find	VERB
gujaf-384	35	91	out	out	ADP
gujaf-384	35	92	the	the	DET
gujaf-384	35	93	moderating	moderate	VERB
gujaf-384	35	94	role	role	NOUN
gujaf-384	35	95	of	of	ADP
gujaf-384	35	96	operational	operational	ADJ
gujaf-384	35	97	risk	risk	NOUN
gujaf-384	35	98	on	on	ADP
gujaf-384	35	99	the	the	DET
gujaf-384	35	100	relationship	relationship	NOUN
gujaf-384	35	101	between	between	ADP
gujaf-384	35	102	risk	risk	NOUN
gujaf-384	35	103	committee	committee	NOUN
gujaf-384	35	104	independence	independence	NOUN
gujaf-384	35	105	and	and	CCONJ
gujaf-384	35	106	profitability	profitability	NOUN
gujaf-384	35	107	of	of	ADP
gujaf-384	35	108	listed	list	VERB
gujaf-384	35	109	dmbs	dmb	NOUN
gujaf-384	35	110	in	in	ADP
gujaf-384	35	111	nigeria	nigeria	PROPN
gujaf-384	35	112	.	.	PUNCT
gujaf-384	36	1	gusau	gusau	PROPN
gujaf-384	36	2	journal	journal	PROPN
gujaf-384	36	3	of	of	ADP
gujaf-384	36	4	accounting	accounting	NOUN
gujaf-384	36	5	and	and	CCONJ
gujaf-384	36	6	finance	finance	NOUN
gujaf-384	36	7	,	,	PUNCT
gujaf-384	36	8	vol.6	vol.6	PROPN
gujaf-384	36	9	,	,	PUNCT
gujaf-384	36	10	issue	issue	NOUN
gujaf-384	36	11	1	1	NUM
gujaf-384	36	12	,	,	PUNCT
gujaf-384	36	13	april	april	PROPN
gujaf-384	36	14	,	,	PUNCT
gujaf-384	36	15	2025	2025	NUM
gujaf-384	36	16	272	272	NUM
gujaf-384	36	17	in	in	ADP
gujaf-384	36	18	line	line	NOUN
gujaf-384	36	19	with	with	ADP
gujaf-384	36	20	the	the	DET
gujaf-384	36	21	specific	specific	ADJ
gujaf-384	36	22	objectives	objective	NOUN
gujaf-384	36	23	of	of	ADP
gujaf-384	36	24	the	the	DET
gujaf-384	36	25	study	study	NOUN
gujaf-384	36	26	,	,	PUNCT
gujaf-384	36	27	the	the	DET
gujaf-384	36	28	following	follow	VERB
gujaf-384	36	29	hypotheses	hypothesis	NOUN
gujaf-384	36	30	are	be	AUX
gujaf-384	36	31	stated	state	VERB
gujaf-384	36	32	in	in	ADP
gujaf-384	36	33	null	null	ADJ
gujaf-384	36	34	form	form	NOUN
gujaf-384	36	35	.	.	PUNCT
gujaf-384	37	1	h₁	h₁	NOUN
gujaf-384	37	2	:	:	PUNCT
gujaf-384	37	3	risk	risk	NOUN
gujaf-384	37	4	committee	committee	NOUN
gujaf-384	37	5	size	size	NOUN
gujaf-384	37	6	has	have	VERB
gujaf-384	37	7	no	no	DET
gujaf-384	37	8	significant	significant	ADJ
gujaf-384	37	9	effect	effect	NOUN
gujaf-384	37	10	on	on	ADP
gujaf-384	37	11	the	the	DET
gujaf-384	37	12	profitability	profitability	NOUN
gujaf-384	37	13	of	of	ADP
gujaf-384	37	14	listed	list	VERB
gujaf-384	37	15	deposit	deposit	NOUN
gujaf-384	37	16	money	money	NOUN
gujaf-384	37	17	banks	bank	NOUN
gujaf-384	37	18	in	in	ADP
gujaf-384	37	19	nigeria	nigeria	PROPN
gujaf-384	37	20	.	.	PUNCT
gujaf-384	38	1	h₂	h₂	PROPN
gujaf-384	38	2	:	:	PUNCT
gujaf-384	38	3	risk	risk	NOUN
gujaf-384	38	4	committee	committee	NOUN
gujaf-384	38	5	independence	independence	NOUN
gujaf-384	38	6	has	have	VERB
gujaf-384	38	7	no	no	DET
gujaf-384	38	8	significant	significant	ADJ
gujaf-384	38	9	effect	effect	NOUN
gujaf-384	38	10	on	on	ADP
gujaf-384	38	11	the	the	DET
gujaf-384	38	12	profitability	profitability	NOUN
gujaf-384	38	13	of	of	ADP
gujaf-384	38	14	listed	list	VERB
gujaf-384	38	15	deposit	deposit	NOUN
gujaf-384	38	16	money	money	NOUN
gujaf-384	38	17	banks	bank	NOUN
gujaf-384	38	18	in	in	ADP
gujaf-384	38	19	nigeria	nigeria	PROPN
gujaf-384	38	20	.	.	PUNCT
gujaf-384	39	1	h₃	h₃	PROPN
gujaf-384	39	2	:	:	PUNCT
gujaf-384	39	3	operational	operational	ADJ
gujaf-384	39	4	risk	risk	NOUN
gujaf-384	39	5	does	do	AUX
gujaf-384	39	6	not	not	PART
gujaf-384	39	7	significantly	significantly	ADV
gujaf-384	39	8	moderate	moderate	VERB
gujaf-384	39	9	the	the	DET
gujaf-384	39	10	relationship	relationship	NOUN
gujaf-384	39	11	between	between	ADP
gujaf-384	39	12	risk	risk	NOUN
gujaf-384	39	13	committee	committee	NOUN
gujaf-384	39	14	size	size	NOUN
gujaf-384	39	15	and	and	CCONJ
gujaf-384	39	16	profitability	profitability	NOUN
gujaf-384	39	17	.	.	PUNCT
gujaf-384	40	1	h₄	h₄	NOUN
gujaf-384	40	2	:	:	PUNCT
gujaf-384	40	3	operational	operational	ADJ
gujaf-384	40	4	risk	risk	NOUN
gujaf-384	40	5	does	do	AUX
gujaf-384	40	6	not	not	PART
gujaf-384	40	7	significantly	significantly	ADV
gujaf-384	40	8	moderate	moderate	VERB
gujaf-384	40	9	the	the	DET
gujaf-384	40	10	relationship	relationship	NOUN
gujaf-384	40	11	between	between	ADP
gujaf-384	40	12	risk	risk	NOUN
gujaf-384	40	13	committee	committee	NOUN
gujaf-384	40	14	independence	independence	NOUN
gujaf-384	40	15	and	and	CCONJ
gujaf-384	40	16	profitability	profitability	NOUN
gujaf-384	40	17	.	.	PUNCT
gujaf-384	41	1	the	the	DET
gujaf-384	41	2	finding	finding	NOUN
gujaf-384	41	3	of	of	ADP
gujaf-384	41	4	this	this	DET
gujaf-384	41	5	study	study	NOUN
gujaf-384	41	6	is	be	AUX
gujaf-384	41	7	expected	expect	VERB
gujaf-384	41	8	to	to	PART
gujaf-384	41	9	have	have	VERB
gujaf-384	41	10	significant	significant	ADJ
gujaf-384	41	11	contributions	contribution	NOUN
gujaf-384	41	12	to	to	ADP
gujaf-384	41	13	multiple	multiple	ADJ
gujaf-384	41	14	group	group	NOUN
gujaf-384	41	15	of	of	ADP
gujaf-384	41	16	financial	financial	ADJ
gujaf-384	41	17	information	information	NOUN
gujaf-384	41	18	users	user	NOUN
gujaf-384	41	19	especially	especially	ADV
gujaf-384	41	20	the	the	DET
gujaf-384	41	21	management	management	NOUN
gujaf-384	41	22	,	,	PUNCT
gujaf-384	41	23	regulators	regulator	NOUN
gujaf-384	42	1	[	[	X
gujaf-384	42	2	central	central	ADJ
gujaf-384	42	3	bank	bank	NOUN
gujaf-384	42	4	of	of	ADP
gujaf-384	42	5	nigeria	nigeria	PROPN
gujaf-384	42	6	(	(	PUNCT
gujaf-384	42	7	cbn	cbn	PROPN
gujaf-384	42	8	)	)	PUNCT
gujaf-384	42	9	,	,	PUNCT
gujaf-384	42	10	the	the	DET
gujaf-384	42	11	nigerian	nigerian	ADJ
gujaf-384	42	12	deposit	deposit	NOUN
gujaf-384	42	13	insurance	insurance	NOUN
gujaf-384	42	14	corporation	corporation	NOUN
gujaf-384	42	15	(	(	PUNCT
gujaf-384	42	16	ndic	ndic	ADJ
gujaf-384	42	17	)	)	PUNCT
gujaf-384	42	18	,	,	PUNCT
gujaf-384	42	19	the	the	DET
gujaf-384	42	20	asset	asset	NOUN
gujaf-384	42	21	management	management	NOUN
gujaf-384	42	22	corporation	corporation	NOUN
gujaf-384	42	23	of	of	ADP
gujaf-384	42	24	nigeria	nigeria	PROPN
gujaf-384	42	25	(	(	PUNCT
gujaf-384	42	26	amcon	amcon	PROPN
gujaf-384	42	27	)	)	PUNCT
gujaf-384	42	28	,	,	PUNCT
gujaf-384	42	29	the	the	DET
gujaf-384	42	30	securities	securities	PROPN
gujaf-384	42	31	and	and	CCONJ
gujaf-384	42	32	exchange	exchange	PROPN
gujaf-384	42	33	commission	commission	PROPN
gujaf-384	42	34	(	(	PUNCT
gujaf-384	42	35	sec	sec	PROPN
gujaf-384	42	36	)	)	PUNCT
gujaf-384	42	37	,	,	PUNCT
gujaf-384	42	38	the	the	DET
gujaf-384	42	39	financial	financial	ADJ
gujaf-384	42	40	reporting	reporting	NOUN
gujaf-384	42	41	council	council	PROPN
gujaf-384	42	42	of	of	ADP
gujaf-384	42	43	nigeria	nigeria	PROPN
gujaf-384	42	44	(	(	PUNCT
gujaf-384	42	45	frcn	frcn	PROPN
gujaf-384	42	46	)	)	PUNCT
gujaf-384	42	47	]	]	PUNCT
gujaf-384	42	48	among	among	ADP
gujaf-384	42	49	other	other	ADJ
gujaf-384	42	50	interested	interested	ADJ
gujaf-384	42	51	parties	party	NOUN
gujaf-384	42	52	.	.	PUNCT
gujaf-384	43	1	the	the	DET
gujaf-384	43	2	remaining	remain	VERB
gujaf-384	43	3	parts	part	NOUN
gujaf-384	43	4	of	of	ADP
gujaf-384	43	5	the	the	DET
gujaf-384	43	6	study	study	NOUN
gujaf-384	43	7	cover	cover	VERB
gujaf-384	43	8	the	the	DET
gujaf-384	43	9	literature	literature	PROPN
gujaf-384	43	10	review	review	PROPN
gujaf-384	43	11	,	,	PUNCT
gujaf-384	43	12	methodology	methodology	NOUN
gujaf-384	43	13	,	,	PUNCT
gujaf-384	43	14	results	result	NOUN
gujaf-384	43	15	and	and	CCONJ
gujaf-384	43	16	discussion	discussion	NOUN
gujaf-384	43	17	,	,	PUNCT
gujaf-384	43	18	conclusion	conclusion	NOUN
gujaf-384	43	19	and	and	CCONJ
gujaf-384	43	20	recommendation	recommendation	NOUN
gujaf-384	43	21	.	.	PUNCT
gujaf-384	44	1	2.0	2.0	NUM
gujaf-384	44	2	literature	literature	NOUN
gujaf-384	44	3	review	review	NOUN
gujaf-384	44	4	this	this	DET
gujaf-384	44	5	section	section	NOUN
gujaf-384	44	6	discusses	discuss	VERB
gujaf-384	44	7	concepts	concept	NOUN
gujaf-384	44	8	used	use	VERB
gujaf-384	44	9	in	in	ADP
gujaf-384	44	10	the	the	DET
gujaf-384	44	11	study	study	NOUN
gujaf-384	44	12	.	.	PUNCT
gujaf-384	45	1	it	it	PRON
gujaf-384	45	2	follows	follow	VERB
gujaf-384	45	3	with	with	ADP
gujaf-384	45	4	the	the	DET
gujaf-384	45	5	review	review	NOUN
gujaf-384	45	6	of	of	ADP
gujaf-384	45	7	empirical	empirical	ADJ
gujaf-384	45	8	studies	study	NOUN
gujaf-384	45	9	as	as	ADV
gujaf-384	45	10	well	well	ADV
gujaf-384	45	11	as	as	ADP
gujaf-384	45	12	the	the	DET
gujaf-384	45	13	theoretical	theoretical	ADJ
gujaf-384	45	14	framework	framework	NOUN
gujaf-384	45	15	of	of	ADP
gujaf-384	45	16	the	the	DET
gujaf-384	45	17	study	study	NOUN
gujaf-384	45	18	.	.	PUNCT
gujaf-384	46	1	the	the	DET
gujaf-384	46	2	theoretical	theoretical	ADJ
gujaf-384	46	3	framework	framework	NOUN
gujaf-384	46	4	describes	describe	VERB
gujaf-384	46	5	the	the	DET
gujaf-384	46	6	theory	theory	NOUN
gujaf-384	46	7	that	that	PRON
gujaf-384	46	8	anchor	anchor	VERB
gujaf-384	46	9	the	the	DET
gujaf-384	46	10	study	study	NOUN
gujaf-384	46	11	.	.	PUNCT
gujaf-384	47	1	profitability	profitability	NOUN
gujaf-384	47	2	can	can	AUX
gujaf-384	47	3	be	be	AUX
gujaf-384	47	4	defined	define	VERB
gujaf-384	47	5	as	as	ADP
gujaf-384	47	6	a	a	DET
gujaf-384	47	7	parameter	parameter	NOUN
gujaf-384	47	8	of	of	ADP
gujaf-384	47	9	measuring	measure	VERB
gujaf-384	47	10	how	how	SCONJ
gujaf-384	47	11	efficient	efficient	ADJ
gujaf-384	47	12	a	a	DET
gujaf-384	47	13	firm	firm	NOUN
gujaf-384	47	14	utilizes	utilize	VERB
gujaf-384	47	15	its	its	PRON
gujaf-384	47	16	resources	resource	NOUN
gujaf-384	47	17	from	from	ADP
gujaf-384	47	18	its	its	PRON
gujaf-384	47	19	actual	actual	ADJ
gujaf-384	47	20	line	line	NOUN
gujaf-384	47	21	of	of	ADP
gujaf-384	47	22	operations	operation	NOUN
gujaf-384	47	23	to	to	PART
gujaf-384	47	24	gain	gain	VERB
gujaf-384	47	25	profit	profit	NOUN
gujaf-384	47	26	(	(	PUNCT
gujaf-384	47	27	liu	liu	PROPN
gujaf-384	47	28	et	et	PROPN
gujaf-384	47	29	al	al	PROPN
gujaf-384	47	30	.	.	PROPN
gujaf-384	47	31	,	,	PUNCT
gujaf-384	47	32	2023	2023	NUM
gujaf-384	47	33	)	)	PUNCT
gujaf-384	47	34	.	.	PUNCT
gujaf-384	48	1	the	the	DET
gujaf-384	48	2	concept	concept	NOUN
gujaf-384	48	3	is	be	AUX
gujaf-384	48	4	also	also	ADV
gujaf-384	48	5	applied	apply	VERB
gujaf-384	48	6	as	as	ADP
gujaf-384	48	7	universal	universal	ADJ
gujaf-384	48	8	instrument	instrument	NOUN
gujaf-384	48	9	of	of	ADP
gujaf-384	48	10	company	company	NOUN
gujaf-384	48	11	’s	’s	PART
gujaf-384	48	12	total	total	ADJ
gujaf-384	48	13	financial	financial	ADJ
gujaf-384	48	14	well	well	NOUN
gujaf-384	48	15	-	-	PUNCT
gujaf-384	48	16	being	being	NOUN
gujaf-384	48	17	for	for	ADP
gujaf-384	48	18	a	a	DET
gujaf-384	48	19	specific	specific	ADJ
gujaf-384	48	20	period	period	NOUN
gujaf-384	48	21	of	of	ADP
gujaf-384	48	22	time	time	NOUN
gujaf-384	48	23	.	.	PUNCT
gujaf-384	49	1	kanowsky	kanowsky	PROPN
gujaf-384	49	2	(	(	PUNCT
gujaf-384	49	3	2017	2017	NUM
gujaf-384	49	4	)	)	PUNCT
gujaf-384	49	5	describes	describe	VERB
gujaf-384	49	6	financial	financial	ADJ
gujaf-384	49	7	profitability	profitability	NOUN
gujaf-384	49	8	as	as	ADP
gujaf-384	49	9	gauging	gauge	VERB
gujaf-384	49	10	outcomes	outcome	NOUN
gujaf-384	49	11	of	of	ADP
gujaf-384	49	12	a	a	DET
gujaf-384	49	13	company	company	NOUN
gujaf-384	49	14	’s	’s	PART
gujaf-384	49	15	decisions	decision	NOUN
gujaf-384	49	16	and	and	CCONJ
gujaf-384	49	17	activities	activity	NOUN
gujaf-384	49	18	in	in	ADP
gujaf-384	49	19	financial	financial	ADJ
gujaf-384	49	20	terms	term	NOUN
gujaf-384	49	21	and	and	CCONJ
gujaf-384	49	22	these	these	DET
gujaf-384	49	23	outcomes	outcome	NOUN
gujaf-384	49	24	are	be	AUX
gujaf-384	49	25	found	find	VERB
gujaf-384	49	26	in	in	ADP
gujaf-384	49	27	company	company	NOUN
gujaf-384	49	28	’s	’s	PART
gujaf-384	49	29	return	return	NOUN
gujaf-384	49	30	on	on	ADP
gujaf-384	49	31	investment	investment	NOUN
gujaf-384	49	32	,	,	PUNCT
gujaf-384	49	33	return	return	VERB
gujaf-384	49	34	on	on	ADP
gujaf-384	49	35	assets	asset	NOUN
gujaf-384	49	36	,	,	PUNCT
gujaf-384	49	37	value	value	NOUN
gujaf-384	49	38	added	add	VERB
gujaf-384	49	39	amongst	amongst	ADP
gujaf-384	49	40	others	other	NOUN
gujaf-384	49	41	.	.	PUNCT
gujaf-384	50	1	in	in	ADP
gujaf-384	50	2	a	a	DET
gujaf-384	50	3	simple	simple	ADJ
gujaf-384	50	4	term	term	NOUN
gujaf-384	50	5	,	,	PUNCT
gujaf-384	50	6	profitability	profitability	NOUN
gujaf-384	50	7	means	mean	VERB
gujaf-384	50	8	an	an	DET
gujaf-384	50	9	ability	ability	NOUN
gujaf-384	50	10	to	to	PART
gujaf-384	50	11	make	make	VERB
gujaf-384	50	12	profit	profit	NOUN
gujaf-384	50	13	from	from	ADP
gujaf-384	50	14	all	all	DET
gujaf-384	50	15	the	the	DET
gujaf-384	50	16	business	business	NOUN
gujaf-384	50	17	activities	activity	NOUN
gujaf-384	50	18	of	of	ADP
gujaf-384	50	19	an	an	DET
gujaf-384	50	20	organization	organization	NOUN
gujaf-384	50	21	,	,	PUNCT
gujaf-384	50	22	company	company	NOUN
gujaf-384	50	23	,	,	PUNCT
gujaf-384	50	24	firm	firm	NOUN
gujaf-384	50	25	,	,	PUNCT
gujaf-384	50	26	or	or	CCONJ
gujaf-384	50	27	an	an	DET
gujaf-384	50	28	enterprise	enterprise	NOUN
gujaf-384	50	29	.	.	PUNCT
gujaf-384	51	1	it	it	PRON
gujaf-384	51	2	shows	show	VERB
gujaf-384	51	3	how	how	SCONJ
gujaf-384	51	4	efficiently	efficiently	ADV
gujaf-384	51	5	the	the	DET
gujaf-384	51	6	management	management	NOUN
gujaf-384	51	7	can	can	AUX
gujaf-384	51	8	make	make	VERB
gujaf-384	51	9	profit	profit	NOUN
gujaf-384	51	10	by	by	ADP
gujaf-384	51	11	using	use	VERB
gujaf-384	51	12	all	all	DET
gujaf-384	51	13	the	the	DET
gujaf-384	51	14	resources	resource	NOUN
gujaf-384	51	15	available	available	ADJ
gujaf-384	51	16	in	in	ADP
gujaf-384	51	17	the	the	DET
gujaf-384	51	18	market	market	NOUN
gujaf-384	51	19	.	.	PUNCT
gujaf-384	52	1	a	a	DET
gujaf-384	52	2	great	great	ADJ
gujaf-384	52	3	number	number	NOUN
gujaf-384	52	4	of	of	ADP
gujaf-384	52	5	scholars	scholar	NOUN
gujaf-384	52	6	give	give	VERB
gujaf-384	52	7	their	their	PRON
gujaf-384	52	8	own	own	ADJ
gujaf-384	52	9	definition	definition	NOUN
gujaf-384	52	10	of	of	ADP
gujaf-384	52	11	profitability	profitability	NOUN
gujaf-384	52	12	.	.	PUNCT
gujaf-384	53	1	according	accord	VERB
gujaf-384	53	2	to	to	ADP
gujaf-384	53	3	liu	liu	PROPN
gujaf-384	53	4	et	et	PROPN
gujaf-384	53	5	al	al	PROPN
gujaf-384	53	6	(	(	PUNCT
gujaf-384	53	7	2023	2023	NUM
gujaf-384	53	8	)	)	PUNCT
gujaf-384	53	9	,	,	PUNCT
gujaf-384	53	10	profitability	profitability	NOUN
gujaf-384	53	11	is	be	AUX
gujaf-384	53	12	an	an	DET
gujaf-384	53	13	ability	ability	NOUN
gujaf-384	53	14	of	of	ADP
gujaf-384	53	15	a	a	DET
gujaf-384	53	16	given	give	VERB
gujaf-384	53	17	investment	investment	NOUN
gujaf-384	53	18	to	to	PART
gujaf-384	53	19	earn	earn	VERB
gujaf-384	53	20	a	a	DET
gujaf-384	53	21	return	return	NOUN
gujaf-384	53	22	from	from	ADP
gujaf-384	53	23	its	its	PRON
gujaf-384	53	24	use	use	NOUN
gujaf-384	53	25	.	.	PUNCT
gujaf-384	54	1	as	as	ADV
gujaf-384	54	2	well	well	ADV
gujaf-384	54	3	as	as	ADP
gujaf-384	54	4	(	(	PUNCT
gujaf-384	54	5	said	say	VERB
gujaf-384	54	6	&	&	CCONJ
gujaf-384	54	7	doll	doll	PROPN
gujaf-384	54	8	,	,	PUNCT
gujaf-384	54	9	2021	2021	NUM
gujaf-384	54	10	)	)	PUNCT
gujaf-384	55	1	said	say	VERB
gujaf-384	55	2	that	that	SCONJ
gujaf-384	55	3	profitability	profitability	NOUN
gujaf-384	55	4	is	be	AUX
gujaf-384	55	5	the	the	DET
gujaf-384	55	6	organizations	organization	NOUN
gujaf-384	55	7	’	'	PUNCT
gujaf-384	55	8	ability	ability	NOUN
gujaf-384	55	9	to	to	PART
gujaf-384	55	10	generate	generate	VERB
gujaf-384	55	11	income	income	NOUN
gujaf-384	55	12	and	and	CCONJ
gujaf-384	55	13	its	its	PRON
gujaf-384	55	14	inability	inability	NOUN
gujaf-384	55	15	to	to	PART
gujaf-384	55	16	generate	generate	VERB
gujaf-384	55	17	income	income	NOUN
gujaf-384	55	18	is	be	AUX
gujaf-384	55	19	a	a	DET
gujaf-384	55	20	loss	loss	NOUN
gujaf-384	55	21	.	.	PUNCT
gujaf-384	56	1	he	he	PRON
gujaf-384	56	2	further	far	ADV
gujaf-384	56	3	asserts	assert	VERB
gujaf-384	56	4	that	that	SCONJ
gujaf-384	56	5	if	if	SCONJ
gujaf-384	56	6	the	the	DET
gujaf-384	56	7	income	income	NOUN
gujaf-384	56	8	generated	generate	VERB
gujaf-384	56	9	is	be	AUX
gujaf-384	56	10	greater	great	ADJ
gujaf-384	56	11	than	than	ADP
gujaf-384	56	12	the	the	DET
gujaf-384	56	13	input	input	NOUN
gujaf-384	56	14	cost	cost	NOUN
gujaf-384	56	15	,	,	PUNCT
gujaf-384	56	16	that	that	PRON
gujaf-384	56	17	is	be	AUX
gujaf-384	56	18	simply	simply	ADV
gujaf-384	56	19	profitability	profitability	NOUN
gujaf-384	56	20	,	,	PUNCT
gujaf-384	56	21	but	but	CCONJ
gujaf-384	56	22	if	if	SCONJ
gujaf-384	56	23	the	the	DET
gujaf-384	56	24	income	income	NOUN
gujaf-384	56	25	is	be	AUX
gujaf-384	56	26	less	less	ADJ
gujaf-384	56	27	than	than	ADP
gujaf-384	56	28	the	the	DET
gujaf-384	56	29	input	input	NOUN
gujaf-384	56	30	cost	cost	NOUN
gujaf-384	56	31	,	,	PUNCT
gujaf-384	56	32	it	it	PRON
gujaf-384	56	33	can	can	AUX
gujaf-384	56	34	lead	lead	VERB
gujaf-384	56	35	to	to	ADP
gujaf-384	56	36	poor	poor	ADJ
gujaf-384	56	37	performance	performance	NOUN
gujaf-384	56	38	.	.	PUNCT
gujaf-384	57	1	therefore	therefore	ADV
gujaf-384	57	2	,	,	PUNCT
gujaf-384	57	3	they	they	PRON
gujaf-384	57	4	concluded	conclude	VERB
gujaf-384	57	5	that	that	SCONJ
gujaf-384	57	6	every	every	DET
gujaf-384	57	7	business	business	NOUN
gujaf-384	57	8	should	should	AUX
gujaf-384	57	9	earn	earn	VERB
gujaf-384	57	10	sufficient	sufficient	ADJ
gujaf-384	57	11	profits	profit	NOUN
gujaf-384	57	12	in	in	ADP
gujaf-384	57	13	order	order	NOUN
gujaf-384	57	14	to	to	PART
gujaf-384	57	15	survive	survive	VERB
gujaf-384	57	16	and	and	CCONJ
gujaf-384	57	17	grow	grow	VERB
gujaf-384	57	18	over	over	ADP
gujaf-384	57	19	for	for	ADP
gujaf-384	57	20	a	a	DET
gujaf-384	57	21	long	long	ADJ
gujaf-384	57	22	period	period	NOUN
gujaf-384	57	23	.	.	PUNCT
gujaf-384	58	1	the	the	DET
gujaf-384	58	2	term	term	NOUN
gujaf-384	58	3	'	'	PUNCT
gujaf-384	58	4	risk	risk	NOUN
gujaf-384	58	5	management	management	NOUN
gujaf-384	58	6	'	'	PUNCT
gujaf-384	58	7	is	be	AUX
gujaf-384	58	8	currently	currently	ADV
gujaf-384	58	9	being	be	AUX
gujaf-384	58	10	utilized	utilize	VERB
gujaf-384	58	11	very	very	ADV
gujaf-384	58	12	liberally	liberally	ADV
gujaf-384	58	13	within	within	ADP
gujaf-384	58	14	institutions	institution	NOUN
gujaf-384	58	15	.	.	PUNCT
gujaf-384	59	1	for	for	ADP
gujaf-384	59	2	example	example	NOUN
gujaf-384	59	3	,	,	PUNCT
gujaf-384	59	4	safety	safety	NOUN
gujaf-384	59	5	,	,	PUNCT
gujaf-384	59	6	security	security	NOUN
gujaf-384	59	7	,	,	PUNCT
gujaf-384	59	8	disaster	disaster	NOUN
gujaf-384	59	9	management	management	NOUN
gujaf-384	59	10	,	,	PUNCT
gujaf-384	59	11	business	business	NOUN
gujaf-384	59	12	continuity	continuity	NOUN
gujaf-384	59	13	,	,	PUNCT
gujaf-384	59	14	insurance	insurance	NOUN
gujaf-384	59	15	and	and	CCONJ
gujaf-384	59	16	internal	internal	ADJ
gujaf-384	59	17	audit	audit	NOUN
gujaf-384	59	18	are	be	AUX
gujaf-384	59	19	often	often	ADV
gujaf-384	59	20	referred	refer	VERB
gujaf-384	59	21	to	to	ADP
gujaf-384	59	22	as	as	ADP
gujaf-384	59	23	"	"	PUNCT
gujaf-384	59	24	risk	risk	NOUN
gujaf-384	59	25	management	management	NOUN
gujaf-384	59	26	.	.	PUNCT
gujaf-384	59	27	"	"	PUNCT
gujaf-384	60	1	it	it	PRON
gujaf-384	60	2	is	be	AUX
gujaf-384	60	3	certainly	certainly	ADV
gujaf-384	60	4	true	true	ADJ
gujaf-384	60	5	that	that	SCONJ
gujaf-384	60	6	these	these	DET
gujaf-384	60	7	functions	function	NOUN
gujaf-384	60	8	form	form	VERB
gujaf-384	60	9	part	part	NOUN
gujaf-384	60	10	of	of	ADP
gujaf-384	60	11	the	the	DET
gujaf-384	60	12	wider	wide	ADJ
gujaf-384	60	13	subject	subject	NOUN
gujaf-384	60	14	of	of	ADP
gujaf-384	60	15	risk	risk	NOUN
gujaf-384	60	16	management	management	NOUN
gujaf-384	60	17	.	.	PUNCT
gujaf-384	61	1	but	but	CCONJ
gujaf-384	61	2	the	the	DET
gujaf-384	61	3	term	term	NOUN
gujaf-384	61	4	'	'	PUNCT
gujaf-384	61	5	risk	risk	NOUN
gujaf-384	61	6	management	management	NOUN
gujaf-384	61	7	'	'	PUNCT
gujaf-384	61	8	means	mean	VERB
gujaf-384	61	9	a	a	DET
gujaf-384	61	10	deliberate	deliberate	ADJ
gujaf-384	61	11	focus	focus	NOUN
gujaf-384	61	12	gusau	gusau	ADJ
gujaf-384	61	13	journal	journal	NOUN
gujaf-384	61	14	of	of	ADP
gujaf-384	61	15	accounting	accounting	NOUN
gujaf-384	61	16	and	and	CCONJ
gujaf-384	61	17	finance	finance	NOUN
gujaf-384	61	18	,	,	PUNCT
gujaf-384	61	19	vol.6	vol.6	PROPN
gujaf-384	61	20	,	,	PUNCT
gujaf-384	61	21	issue	issue	NOUN
gujaf-384	61	22	1	1	NUM
gujaf-384	61	23	,	,	PUNCT
gujaf-384	61	24	april	april	PROPN
gujaf-384	61	25	,	,	PUNCT
gujaf-384	61	26	2025	2025	NUM
gujaf-384	61	27	273	273	NUM
gujaf-384	61	28	on	on	ADP
gujaf-384	61	29	all	all	DET
gujaf-384	61	30	risks	risk	NOUN
gujaf-384	61	31	of	of	ADP
gujaf-384	61	32	an	an	DET
gujaf-384	61	33	institution	institution	NOUN
gujaf-384	61	34	.	.	PUNCT
gujaf-384	62	1	risk	risk	NOUN
gujaf-384	62	2	management	management	NOUN
gujaf-384	62	3	is	be	AUX
gujaf-384	62	4	a	a	DET
gujaf-384	62	5	management	management	NOUN
gujaf-384	62	6	discipline	discipline	NOUN
gujaf-384	62	7	with	with	ADP
gujaf-384	62	8	its	its	PRON
gujaf-384	62	9	own	own	ADJ
gujaf-384	62	10	techniques	technique	NOUN
gujaf-384	62	11	and	and	CCONJ
gujaf-384	62	12	principles	principle	NOUN
gujaf-384	62	13	.	.	PUNCT
gujaf-384	63	1	it	it	PRON
gujaf-384	63	2	is	be	AUX
gujaf-384	63	3	a	a	DET
gujaf-384	63	4	recognized	recognize	VERB
gujaf-384	63	5	management	management	NOUN
gujaf-384	63	6	science	science	NOUN
gujaf-384	63	7	and	and	CCONJ
gujaf-384	63	8	has	have	AUX
gujaf-384	63	9	been	be	AUX
gujaf-384	63	10	formalized	formalize	VERB
gujaf-384	63	11	by	by	ADP
gujaf-384	63	12	international	international	ADJ
gujaf-384	63	13	and	and	CCONJ
gujaf-384	63	14	national	national	ADJ
gujaf-384	63	15	codes	code	NOUN
gujaf-384	63	16	of	of	ADP
gujaf-384	63	17	practice	practice	NOUN
gujaf-384	63	18	,	,	PUNCT
gujaf-384	63	19	standards	standard	NOUN
gujaf-384	63	20	,	,	PUNCT
gujaf-384	63	21	regulations	regulation	NOUN
gujaf-384	63	22	and	and	CCONJ
gujaf-384	63	23	legislation	legislation	NOUN
gujaf-384	63	24	.	.	PUNCT
gujaf-384	64	1	risk	risk	NOUN
gujaf-384	64	2	management	management	NOUN
gujaf-384	64	3	forms	form	VERB
gujaf-384	64	4	part	part	NOUN
gujaf-384	64	5	of	of	ADP
gujaf-384	64	6	management	management	NOUN
gujaf-384	64	7	's	's	PART
gujaf-384	64	8	core	core	NOUN
gujaf-384	64	9	responsibilities	responsibility	NOUN
gujaf-384	64	10	and	and	CCONJ
gujaf-384	64	11	is	be	AUX
gujaf-384	64	12	an	an	DET
gujaf-384	64	13	integral	integral	ADJ
gujaf-384	64	14	part	part	NOUN
gujaf-384	64	15	of	of	ADP
gujaf-384	64	16	the	the	DET
gujaf-384	64	17	internal	internal	ADJ
gujaf-384	64	18	processes	process	NOUN
gujaf-384	64	19	of	of	ADP
gujaf-384	64	20	an	an	DET
gujaf-384	64	21	institution	institution	NOUN
gujaf-384	64	22	.	.	PUNCT
gujaf-384	65	1	risk	risk	NOUN
gujaf-384	65	2	management	management	NOUN
gujaf-384	65	3	is	be	AUX
gujaf-384	65	4	a	a	DET
gujaf-384	65	5	systematic	systematic	ADJ
gujaf-384	65	6	process	process	NOUN
gujaf-384	65	7	to	to	PART
gujaf-384	65	8	identify	identify	VERB
gujaf-384	65	9	,	,	PUNCT
gujaf-384	65	10	evaluate	evaluate	VERB
gujaf-384	65	11	and	and	CCONJ
gujaf-384	65	12	address	address	VERB
gujaf-384	65	13	risks	risk	NOUN
gujaf-384	65	14	on	on	ADP
gujaf-384	65	15	a	a	DET
gujaf-384	65	16	continuous	continuous	ADJ
gujaf-384	65	17	basis	basis	NOUN
gujaf-384	65	18	before	before	SCONJ
gujaf-384	65	19	such	such	ADJ
gujaf-384	65	20	risks	risk	NOUN
gujaf-384	65	21	can	can	AUX
gujaf-384	65	22	impact	impact	VERB
gujaf-384	65	23	negatively	negatively	ADV
gujaf-384	65	24	on	on	ADP
gujaf-384	65	25	the	the	DET
gujaf-384	65	26	institution	institution	NOUN
gujaf-384	65	27	's	's	PART
gujaf-384	65	28	service	service	NOUN
gujaf-384	65	29	delivery	delivery	NOUN
gujaf-384	65	30	capacity	capacity	NOUN
gujaf-384	65	31	.	.	PUNCT
gujaf-384	66	1	a	a	DET
gujaf-384	66	2	risk	risk	NOUN
gujaf-384	66	3	management	management	NOUN
gujaf-384	66	4	committee	committee	NOUN
gujaf-384	66	5	attributes	attribute	NOUN
gujaf-384	66	6	is	be	AUX
gujaf-384	66	7	characterized	characterize	VERB
gujaf-384	66	8	by	by	ADP
gujaf-384	66	9	its	its	PRON
gujaf-384	66	10	composition	composition	NOUN
gujaf-384	66	11	of	of	ADP
gujaf-384	66	12	experienced	experienced	ADJ
gujaf-384	66	13	senior	senior	ADJ
gujaf-384	66	14	executives	executive	NOUN
gujaf-384	66	15	and	and	CCONJ
gujaf-384	66	16	board	board	NOUN
gujaf-384	66	17	members	member	NOUN
gujaf-384	66	18	with	with	ADP
gujaf-384	66	19	diverse	diverse	ADJ
gujaf-384	66	20	expertise	expertise	NOUN
gujaf-384	66	21	in	in	ADP
gujaf-384	66	22	financial	financial	ADJ
gujaf-384	66	23	,	,	PUNCT
gujaf-384	66	24	operational	operational	ADJ
gujaf-384	66	25	,	,	PUNCT
gujaf-384	66	26	strategic	strategic	ADJ
gujaf-384	66	27	,	,	PUNCT
gujaf-384	66	28	and	and	CCONJ
gujaf-384	66	29	compliance	compliance	NOUN
gujaf-384	66	30	risks	risk	NOUN
gujaf-384	66	31	,	,	PUNCT
gujaf-384	66	32	ensuring	ensure	VERB
gujaf-384	66	33	informed	informed	ADJ
gujaf-384	66	34	oversight	oversight	NOUN
gujaf-384	66	35	of	of	ADP
gujaf-384	66	36	the	the	DET
gujaf-384	66	37	organization	organization	NOUN
gujaf-384	66	38	’s	’s	PART
gujaf-384	66	39	risk	risk	NOUN
gujaf-384	66	40	framework	framework	NOUN
gujaf-384	66	41	(	(	PUNCT
gujaf-384	66	42	coso	coso	NOUN
gujaf-384	66	43	,	,	PUNCT
gujaf-384	66	44	2017	2017	NUM
gujaf-384	66	45	)	)	PUNCT
gujaf-384	66	46	.	.	PUNCT
gujaf-384	67	1	key	key	ADJ
gujaf-384	67	2	attributes	attribute	NOUN
gujaf-384	67	3	include	include	VERB
gujaf-384	67	4	independence	independence	NOUN
gujaf-384	67	5	to	to	PART
gujaf-384	67	6	mitigate	mitigate	VERB
gujaf-384	67	7	conflicts	conflict	NOUN
gujaf-384	67	8	of	of	ADP
gujaf-384	67	9	interest	interest	NOUN
gujaf-384	67	10	,	,	PUNCT
gujaf-384	67	11	authority	authority	NOUN
gujaf-384	67	12	to	to	PART
gujaf-384	67	13	establish	establish	VERB
gujaf-384	67	14	risk	risk	NOUN
gujaf-384	67	15	policies	policy	NOUN
gujaf-384	67	16	and	and	CCONJ
gujaf-384	67	17	tolerance	tolerance	NOUN
gujaf-384	67	18	levels	level	NOUN
gujaf-384	67	19	,	,	PUNCT
gujaf-384	67	20	and	and	CCONJ
gujaf-384	67	21	responsibility	responsibility	NOUN
gujaf-384	67	22	for	for	ADP
gujaf-384	67	23	systematically	systematically	ADV
gujaf-384	67	24	identifying	identifying	NOUN
gujaf-384	67	25	,	,	PUNCT
gujaf-384	67	26	assessing	assess	VERB
gujaf-384	67	27	,	,	PUNCT
gujaf-384	67	28	and	and	CCONJ
gujaf-384	67	29	prioritizing	prioritize	VERB
gujaf-384	67	30	risks	risk	NOUN
gujaf-384	67	31	through	through	ADP
gujaf-384	67	32	robust	robust	ADJ
gujaf-384	67	33	methodologies	methodology	NOUN
gujaf-384	67	34	and	and	CCONJ
gujaf-384	67	35	data	datum	NOUN
gujaf-384	67	36	analysis	analysis	NOUN
gujaf-384	67	37	.	.	PUNCT
gujaf-384	68	1	the	the	DET
gujaf-384	68	2	committee	committee	NOUN
gujaf-384	68	3	fosters	foster	VERB
gujaf-384	68	4	clear	clear	ADJ
gujaf-384	68	5	communication	communication	NOUN
gujaf-384	68	6	channels	channel	NOUN
gujaf-384	68	7	across	across	ADP
gujaf-384	68	8	departments	department	NOUN
gujaf-384	68	9	,	,	PUNCT
gujaf-384	68	10	conducts	conduct	VERB
gujaf-384	68	11	regular	regular	ADJ
gujaf-384	68	12	reviews	review	NOUN
gujaf-384	68	13	to	to	PART
gujaf-384	68	14	adapt	adapt	VERB
gujaf-384	68	15	to	to	ADP
gujaf-384	68	16	evolving	evolve	VERB
gujaf-384	68	17	threats	threat	NOUN
gujaf-384	68	18	,	,	PUNCT
gujaf-384	68	19	and	and	CCONJ
gujaf-384	68	20	ensures	ensure	VERB
gujaf-384	68	21	compliance	compliance	NOUN
gujaf-384	68	22	with	with	ADP
gujaf-384	68	23	regulations	regulation	NOUN
gujaf-384	68	24	while	while	SCONJ
gujaf-384	68	25	maintaining	maintain	VERB
gujaf-384	68	26	transparency	transparency	NOUN
gujaf-384	68	27	.	.	PUNCT
gujaf-384	69	1	it	it	PRON
gujaf-384	69	2	collaborates	collaborate	VERB
gujaf-384	69	3	with	with	ADP
gujaf-384	69	4	internal	internal	ADJ
gujaf-384	69	5	and	and	CCONJ
gujaf-384	69	6	external	external	ADJ
gujaf-384	69	7	auditors	auditor	NOUN
gujaf-384	69	8	,	,	PUNCT
gujaf-384	69	9	reports	report	VERB
gujaf-384	69	10	strategically	strategically	ADV
gujaf-384	69	11	to	to	ADP
gujaf-384	69	12	the	the	DET
gujaf-384	69	13	board	board	NOUN
gujaf-384	69	14	,	,	PUNCT
gujaf-384	69	15	and	and	CCONJ
gujaf-384	69	16	promotes	promote	VERB
gujaf-384	69	17	a	a	DET
gujaf-384	69	18	culture	culture	NOUN
gujaf-384	69	19	of	of	ADP
gujaf-384	69	20	accountability	accountability	NOUN
gujaf-384	69	21	through	through	ADP
gujaf-384	69	22	continuous	continuous	ADJ
gujaf-384	69	23	monitoring	monitoring	NOUN
gujaf-384	69	24	,	,	PUNCT
gujaf-384	69	25	training	training	NOUN
gujaf-384	69	26	,	,	PUNCT
gujaf-384	69	27	and	and	CCONJ
gujaf-384	69	28	timely	timely	ADJ
gujaf-384	69	29	updates	update	NOUN
gujaf-384	69	30	to	to	PART
gujaf-384	69	31	risk	risk	VERB
gujaf-384	69	32	mitigation	mitigation	NOUN
gujaf-384	69	33	strategies	strategy	NOUN
gujaf-384	69	34	,	,	PUNCT
gujaf-384	69	35	aligning	align	VERB
gujaf-384	69	36	with	with	ADP
gujaf-384	69	37	governance	governance	NOUN
gujaf-384	69	38	best	good	ADJ
gujaf-384	69	39	practices	practice	NOUN
gujaf-384	69	40	(	(	PUNCT
gujaf-384	69	41	oecd	oecd	PROPN
gujaf-384	69	42	,	,	PUNCT
gujaf-384	69	43	2015	2015	NUM
gujaf-384	69	44	)	)	PUNCT
gujaf-384	69	45	.	.	PUNCT
gujaf-384	70	1	risk	risk	NOUN
gujaf-384	70	2	management	management	NOUN
gujaf-384	70	3	committee	committee	NOUN
gujaf-384	70	4	(	(	PUNCT
gujaf-384	70	5	rmc	rmc	PROPN
gujaf-384	70	6	)	)	PUNCT
gujaf-384	70	7	is	be	AUX
gujaf-384	70	8	responsible	responsible	ADJ
gujaf-384	70	9	for	for	ADP
gujaf-384	70	10	initiating	initiate	VERB
gujaf-384	70	11	,	,	PUNCT
gujaf-384	70	12	implementing	implement	VERB
gujaf-384	70	13	,	,	PUNCT
gujaf-384	70	14	and	and	CCONJ
gujaf-384	70	15	overseeing	oversee	VERB
gujaf-384	70	16	risk	risk	NOUN
gujaf-384	70	17	policies	policy	NOUN
gujaf-384	70	18	on	on	ADP
gujaf-384	70	19	behalf	behalf	NOUN
gujaf-384	70	20	of	of	ADP
gujaf-384	70	21	the	the	DET
gujaf-384	70	22	board	board	NOUN
gujaf-384	70	23	of	of	ADP
gujaf-384	70	24	directors	director	NOUN
gujaf-384	70	25	.	.	PUNCT
gujaf-384	71	1	the	the	DET
gujaf-384	71	2	committee	committee	NOUN
gujaf-384	71	3	is	be	AUX
gujaf-384	71	4	answerable	answerable	ADJ
gujaf-384	71	5	to	to	ADP
gujaf-384	71	6	the	the	DET
gujaf-384	71	7	board	board	NOUN
gujaf-384	71	8	of	of	ADP
gujaf-384	71	9	directors	director	NOUN
gujaf-384	71	10	and	and	CCONJ
gujaf-384	71	11	report	report	VERB
gujaf-384	71	12	to	to	ADP
gujaf-384	71	13	the	the	DET
gujaf-384	71	14	board	board	NOUN
gujaf-384	71	15	on	on	ADP
gujaf-384	71	16	a	a	DET
gujaf-384	71	17	regular	regular	ADJ
gujaf-384	71	18	basis	basis	NOUN
gujaf-384	71	19	in	in	ADP
gujaf-384	71	20	tandem	tandem	NOUN
gujaf-384	71	21	with	with	ADP
gujaf-384	71	22	the	the	DET
gujaf-384	71	23	company	company	NOUN
gujaf-384	71	24	’s	’s	PART
gujaf-384	71	25	business	business	NOUN
gujaf-384	71	26	and	and	CCONJ
gujaf-384	71	27	financial	financial	ADJ
gujaf-384	71	28	decisions	decision	NOUN
gujaf-384	71	29	(	(	PUNCT
gujaf-384	71	30	sufi	sufi	NOUN
gujaf-384	71	31	&	&	CCONJ
gujaf-384	71	32	qaisar	qaisar	PROPN
gujaf-384	71	33	,	,	PUNCT
gujaf-384	71	34	2015	2015	NUM
gujaf-384	71	35	)	)	PUNCT
gujaf-384	71	36	.	.	PUNCT
gujaf-384	72	1	a	a	DET
gujaf-384	72	2	company	company	NOUN
gujaf-384	72	3	's	's	PART
gujaf-384	72	4	board	board	NOUN
gujaf-384	72	5	of	of	ADP
gujaf-384	72	6	directors	director	NOUN
gujaf-384	72	7	may	may	AUX
gujaf-384	72	8	create	create	VERB
gujaf-384	72	9	a	a	DET
gujaf-384	72	10	risk	risk	NOUN
gujaf-384	72	11	committee	committee	NOUN
gujaf-384	72	12	in	in	ADP
gujaf-384	72	13	accordance	accordance	NOUN
gujaf-384	72	14	with	with	ADP
gujaf-384	72	15	the	the	DET
gujaf-384	72	16	nigerian	nigerian	ADJ
gujaf-384	72	17	code	code	NOUN
gujaf-384	72	18	of	of	ADP
gujaf-384	72	19	corporate	corporate	ADJ
gujaf-384	72	20	governance	governance	NOUN
gujaf-384	72	21	,	,	PUNCT
gujaf-384	72	22	to	to	PART
gujaf-384	72	23	help	help	VERB
gujaf-384	72	24	the	the	DET
gujaf-384	72	25	board	board	NOUN
gujaf-384	72	26	fulfill	fulfill	VERB
gujaf-384	72	27	its	its	PRON
gujaf-384	72	28	duty	duty	NOUN
gujaf-384	72	29	to	to	PART
gujaf-384	72	30	ensure	ensure	VERB
gujaf-384	72	31	efficient	efficient	ADJ
gujaf-384	72	32	risk	risk	NOUN
gujaf-384	72	33	management	management	NOUN
gujaf-384	72	34	for	for	ADP
gujaf-384	72	35	the	the	DET
gujaf-384	72	36	company	company	NOUN
gujaf-384	72	37	.	.	PUNCT
gujaf-384	73	1	several	several	ADJ
gujaf-384	73	2	studies	study	NOUN
gujaf-384	73	3	have	have	AUX
gujaf-384	73	4	contended	contend	VERB
gujaf-384	73	5	that	that	SCONJ
gujaf-384	73	6	having	have	VERB
gujaf-384	73	7	a	a	DET
gujaf-384	73	8	vibrant	vibrant	ADJ
gujaf-384	73	9	management	management	NOUN
gujaf-384	73	10	committee	committee	NOUN
gujaf-384	73	11	in	in	ADP
gujaf-384	73	12	place	place	NOUN
gujaf-384	73	13	could	could	AUX
gujaf-384	73	14	enhance	enhance	VERB
gujaf-384	73	15	a	a	DET
gujaf-384	73	16	firm	firm	NOUN
gujaf-384	73	17	’s	’s	PART
gujaf-384	73	18	profitability	profitability	NOUN
gujaf-384	73	19	and	and	CCONJ
gujaf-384	73	20	that	that	SCONJ
gujaf-384	73	21	business	business	NOUN
gujaf-384	73	22	achievement	achievement	NOUN
gujaf-384	73	23	is	be	AUX
gujaf-384	73	24	basically	basically	ADV
gujaf-384	73	25	reliant	reliant	ADJ
gujaf-384	73	26	upon	upon	SCONJ
gujaf-384	73	27	the	the	DET
gujaf-384	73	28	procedure	procedure	NOUN
gujaf-384	73	29	of	of	ADP
gujaf-384	73	30	risk	risk	NOUN
gujaf-384	73	31	control	control	NOUN
gujaf-384	73	32	(	(	PUNCT
gujaf-384	73	33	edogbanya	edogbanya	PROPN
gujaf-384	73	34	&	&	CCONJ
gujaf-384	73	35	kamardin	kamardin	PROPN
gujaf-384	73	36	,	,	PUNCT
gujaf-384	73	37	2015	2015	NUM
gujaf-384	73	38	)	)	PUNCT
gujaf-384	73	39	.	.	PUNCT
gujaf-384	74	1	it	it	PRON
gujaf-384	74	2	is	be	AUX
gujaf-384	74	3	contended	contend	VERB
gujaf-384	74	4	that	that	SCONJ
gujaf-384	74	5	the	the	DET
gujaf-384	74	6	rc	rc	PROPN
gujaf-384	74	7	is	be	AUX
gujaf-384	74	8	an	an	DET
gujaf-384	74	9	essential	essential	ADJ
gujaf-384	74	10	committee	committee	NOUN
gujaf-384	74	11	on	on	ADP
gujaf-384	74	12	the	the	DET
gujaf-384	74	13	board	board	NOUN
gujaf-384	74	14	of	of	ADP
gujaf-384	74	15	directors	director	NOUN
gujaf-384	74	16	(	(	PUNCT
gujaf-384	74	17	sec	sec	PROPN
gujaf-384	74	18	code	code	NOUN
gujaf-384	74	19	of	of	ADP
gujaf-384	74	20	2011	2011	NUM
gujaf-384	74	21	)	)	PUNCT
gujaf-384	74	22	.	.	PUNCT
gujaf-384	75	1	risk	risk	NOUN
gujaf-384	75	2	committee	committee	NOUN
gujaf-384	75	3	size	size	NOUN
gujaf-384	75	4	existence	existence	NOUN
gujaf-384	75	5	may	may	AUX
gujaf-384	75	6	be	be	AUX
gujaf-384	75	7	related	relate	VERB
gujaf-384	75	8	with	with	ADP
gujaf-384	75	9	board	board	NOUN
gujaf-384	75	10	size	size	NOUN
gujaf-384	75	11	.	.	PUNCT
gujaf-384	76	1	the	the	DET
gujaf-384	76	2	existence	existence	NOUN
gujaf-384	76	3	of	of	ADP
gujaf-384	76	4	large	large	ADJ
gujaf-384	76	5	board	board	NOUN
gujaf-384	76	6	size	size	NOUN
gujaf-384	76	7	gives	give	VERB
gujaf-384	76	8	more	more	ADJ
gujaf-384	76	9	opportunities	opportunity	NOUN
gujaf-384	76	10	to	to	PART
gujaf-384	76	11	discover	discover	VERB
gujaf-384	76	12	directors	director	NOUN
gujaf-384	76	13	with	with	ADP
gujaf-384	76	14	needed	needed	ADJ
gujaf-384	76	15	expertise	expertise	NOUN
gujaf-384	76	16	to	to	PART
gujaf-384	76	17	organize	organize	VERB
gujaf-384	76	18	and	and	CCONJ
gujaf-384	76	19	be	be	AUX
gujaf-384	76	20	in	in	ADP
gujaf-384	76	21	charge	charge	NOUN
gujaf-384	76	22	in	in	ADP
gujaf-384	76	23	a	a	DET
gujaf-384	76	24	subcommittee	subcommittee	NOUN
gujaf-384	76	25	dedicated	dedicate	VERB
gujaf-384	76	26	to	to	PART
gujaf-384	76	27	risk	risk	NOUN
gujaf-384	76	28	management	management	NOUN
gujaf-384	76	29	.	.	PUNCT
gujaf-384	77	1	the	the	DET
gujaf-384	77	2	presence	presence	NOUN
gujaf-384	77	3	of	of	ADP
gujaf-384	77	4	board	board	NOUN
gujaf-384	77	5	size	size	NOUN
gujaf-384	77	6	provides	provide	VERB
gujaf-384	77	7	more	more	ADJ
gujaf-384	77	8	opportunities	opportunity	NOUN
gujaf-384	77	9	for	for	ADP
gujaf-384	77	10	managers	manager	NOUN
gujaf-384	77	11	with	with	ADP
gujaf-384	77	12	the	the	DET
gujaf-384	77	13	necessary	necessary	ADJ
gujaf-384	77	14	skills	skill	NOUN
gujaf-384	77	15	to	to	PART
gujaf-384	77	16	coordinate	coordinate	VERB
gujaf-384	77	17	and	and	CCONJ
gujaf-384	77	18	be	be	AUX
gujaf-384	77	19	in	in	ADP
gujaf-384	77	20	charge	charge	NOUN
gujaf-384	77	21	of	of	ADP
gujaf-384	77	22	a	a	DET
gujaf-384	77	23	subcommittee	subcommittee	NOUN
gujaf-384	77	24	on	on	ADP
gujaf-384	77	25	risk	risk	NOUN
gujaf-384	77	26	management	management	NOUN
gujaf-384	77	27	(	(	PUNCT
gujaf-384	77	28	abubakar	abubakar	PROPN
gujaf-384	77	29	et	et	PROPN
gujaf-384	77	30	al	al	PROPN
gujaf-384	77	31	.	.	PROPN
gujaf-384	77	32	,	,	PUNCT
gujaf-384	77	33	2018	2018	NUM
gujaf-384	77	34	)	)	PUNCT
gujaf-384	77	35	.	.	PUNCT
gujaf-384	78	1	the	the	DET
gujaf-384	78	2	boards	board	NOUN
gujaf-384	78	3	of	of	ADP
gujaf-384	78	4	directors	director	NOUN
gujaf-384	78	5	set	set	VERB
gujaf-384	78	6	up	up	ADP
gujaf-384	78	7	monitoring	monitor	VERB
gujaf-384	78	8	committees	committee	NOUN
gujaf-384	78	9	that	that	PRON
gujaf-384	78	10	mitigate	mitigate	VERB
gujaf-384	78	11	the	the	DET
gujaf-384	78	12	cost	cost	NOUN
gujaf-384	78	13	related	relate	VERB
gujaf-384	78	14	with	with	ADP
gujaf-384	78	15	larger	large	ADJ
gujaf-384	78	16	boards	board	NOUN
gujaf-384	78	17	(	(	PUNCT
gujaf-384	78	18	kolev	kolev	NOUN
gujaf-384	78	19	et	et	PROPN
gujaf-384	78	20	al	al	PROPN
gujaf-384	78	21	.	.	PROPN
gujaf-384	78	22	,	,	PUNCT
gujaf-384	78	23	2019	2019	NUM
gujaf-384	78	24	)	)	PUNCT
gujaf-384	78	25	.	.	PUNCT
gujaf-384	79	1	the	the	DET
gujaf-384	79	2	capacity	capacity	NOUN
gujaf-384	79	3	of	of	ADP
gujaf-384	79	4	a	a	DET
gujaf-384	79	5	board	board	NOUN
gujaf-384	79	6	to	to	PART
gujaf-384	79	7	monitor	monitor	VERB
gujaf-384	79	8	effectively	effectively	ADV
gujaf-384	79	9	is	be	AUX
gujaf-384	79	10	dependent	dependent	ADJ
gujaf-384	79	11	on	on	ADP
gujaf-384	79	12	the	the	DET
gujaf-384	79	13	board	board	NOUN
gujaf-384	79	14	's	's	PART
gujaf-384	79	15	independence	independence	NOUN
gujaf-384	79	16	from	from	ADP
gujaf-384	79	17	its	its	PRON
gujaf-384	79	18	management	management	NOUN
gujaf-384	79	19	.	.	PUNCT
gujaf-384	80	1	the	the	DET
gujaf-384	80	2	participation	participation	NOUN
gujaf-384	80	3	of	of	ADP
gujaf-384	80	4	non	non	ADJ
gujaf-384	80	5	-	-	ADJ
gujaf-384	80	6	executive	executive	ADJ
gujaf-384	80	7	independent	independent	ADJ
gujaf-384	80	8	directors	director	NOUN
gujaf-384	80	9	is	be	AUX
gujaf-384	80	10	typically	typically	ADV
gujaf-384	80	11	considered	consider	VERB
gujaf-384	80	12	by	by	ADP
gujaf-384	80	13	abubakar	abubakar	PROPN
gujaf-384	80	14	et	et	PROPN
gujaf-384	80	15	al	al	PROPN
gujaf-384	80	16	.	.	PROPN
gujaf-384	81	1	(	(	PUNCT
gujaf-384	81	2	2018	2018	NUM
gujaf-384	81	3	)	)	PUNCT
gujaf-384	81	4	as	as	ADP
gujaf-384	81	5	a	a	DET
gujaf-384	81	6	good	good	ADJ
gujaf-384	81	7	sign	sign	NOUN
gujaf-384	81	8	that	that	SCONJ
gujaf-384	81	9	management	management	NOUN
gujaf-384	81	10	is	be	AUX
gujaf-384	81	11	duly	duly	ADV
gujaf-384	81	12	supervised	supervise	VERB
gujaf-384	81	13	board	board	NOUN
gujaf-384	81	14	.	.	PUNCT
gujaf-384	82	1	hence	hence	ADV
gujaf-384	82	2	they	they	PRON
gujaf-384	82	3	remarked	remark	VERB
gujaf-384	82	4	that	that	SCONJ
gujaf-384	82	5	rmc	rmc	PROPN
gujaf-384	82	6	independence	independence	NOUN
gujaf-384	82	7	is	be	AUX
gujaf-384	82	8	determined	determine	VERB
gujaf-384	82	9	by	by	ADP
gujaf-384	82	10	the	the	DET
gujaf-384	82	11	magnitude	magnitude	NOUN
gujaf-384	82	12	of	of	ADP
gujaf-384	82	13	non	non	ADJ
gujaf-384	82	14	-	-	ADJ
gujaf-384	82	15	executive	executive	ADJ
gujaf-384	82	16	,	,	PUNCT
gujaf-384	82	17	independent	independent	ADJ
gujaf-384	82	18	directors	director	NOUN
gujaf-384	82	19	in	in	ADP
gujaf-384	82	20	the	the	DET
gujaf-384	82	21	rmc	rmc	PROPN
gujaf-384	82	22	.	.	PUNCT
gujaf-384	83	1	operational	operational	ADJ
gujaf-384	83	2	risk	risk	NOUN
gujaf-384	83	3	is	be	AUX
gujaf-384	83	4	the	the	DET
gujaf-384	83	5	risk	risk	NOUN
gujaf-384	83	6	of	of	ADP
gujaf-384	83	7	loss	loss	NOUN
gujaf-384	83	8	resulting	result	VERB
gujaf-384	83	9	from	from	ADP
gujaf-384	83	10	inadequate	inadequate	ADJ
gujaf-384	83	11	or	or	CCONJ
gujaf-384	83	12	failed	fail	VERB
gujaf-384	83	13	internal	internal	ADJ
gujaf-384	83	14	processes	process	NOUN
gujaf-384	83	15	,	,	PUNCT
gujaf-384	83	16	people	people	NOUN
gujaf-384	83	17	and	and	CCONJ
gujaf-384	83	18	systems	system	NOUN
gujaf-384	83	19	,	,	PUNCT
gujaf-384	83	20	or	or	CCONJ
gujaf-384	83	21	from	from	ADP
gujaf-384	83	22	external	external	ADJ
gujaf-384	83	23	events	event	NOUN
gujaf-384	83	24	.	.	PUNCT
gujaf-384	84	1	the	the	DET
gujaf-384	84	2	definition	definition	NOUN
gujaf-384	84	3	includes	include	VERB
gujaf-384	84	4	legal	legal	ADJ
gujaf-384	84	5	risk	risk	NOUN
gujaf-384	84	6	,	,	PUNCT
gujaf-384	84	7	which	which	PRON
gujaf-384	84	8	is	be	AUX
gujaf-384	84	9	the	the	DET
gujaf-384	84	10	risk	risk	NOUN
gujaf-384	84	11	of	of	ADP
gujaf-384	84	12	loss	loss	NOUN
gujaf-384	84	13	resulting	result	VERB
gujaf-384	84	14	from	from	ADP
gujaf-384	84	15	failure	failure	NOUN
gujaf-384	84	16	to	to	PART
gujaf-384	84	17	comply	comply	VERB
gujaf-384	84	18	with	with	ADP
gujaf-384	84	19	laws	law	NOUN
gujaf-384	84	20	as	as	ADV
gujaf-384	84	21	well	well	ADV
gujaf-384	84	22	as	as	ADP
gujaf-384	84	23	prudent	prudent	ADJ
gujaf-384	84	24	ethical	ethical	ADJ
gujaf-384	84	25	standards	standard	NOUN
gujaf-384	84	26	and	and	CCONJ
gujaf-384	84	27	contractual	contractual	ADJ
gujaf-384	84	28	obligations	obligation	NOUN
gujaf-384	84	29	.	.	PUNCT
gujaf-384	85	1	it	it	PRON
gujaf-384	85	2	also	also	ADV
gujaf-384	85	3	includes	include	VERB
gujaf-384	85	4	the	the	DET
gujaf-384	85	5	exposure	exposure	NOUN
gujaf-384	85	6	to	to	ADP
gujaf-384	85	7	litigation	litigation	NOUN
gujaf-384	85	8	from	from	ADP
gujaf-384	85	9	all	all	DET
gujaf-384	85	10	aspects	aspect	NOUN
gujaf-384	85	11	of	of	ADP
gujaf-384	85	12	an	an	DET
gujaf-384	85	13	institution	institution	NOUN
gujaf-384	85	14	’s	’s	PART
gujaf-384	85	15	activities	activity	NOUN
gujaf-384	85	16	.	.	PUNCT
gujaf-384	86	1	the	the	DET
gujaf-384	86	2	definition	definition	NOUN
gujaf-384	86	3	does	do	AUX
gujaf-384	86	4	not	not	PART
gujaf-384	86	5	include	include	VERB
gujaf-384	86	6	strategic	strategic	ADJ
gujaf-384	86	7	or	or	CCONJ
gujaf-384	86	8	reputational	reputational	ADJ
gujaf-384	86	9	risks	risk	NOUN
gujaf-384	86	10	(	(	PUNCT
gujaf-384	86	11	basel	basel	PROPN
gujaf-384	86	12	committee	committee	PROPN
gujaf-384	86	13	on	on	ADP
gujaf-384	86	14	gusau	gusau	PROPN
gujaf-384	86	15	journal	journal	PROPN
gujaf-384	86	16	of	of	ADP
gujaf-384	86	17	accounting	accounting	NOUN
gujaf-384	86	18	and	and	CCONJ
gujaf-384	86	19	finance	finance	NOUN
gujaf-384	86	20	,	,	PUNCT
gujaf-384	86	21	vol.6	vol.6	PROPN
gujaf-384	86	22	,	,	PUNCT
gujaf-384	86	23	issue	issue	NOUN
gujaf-384	86	24	1	1	NUM
gujaf-384	86	25	,	,	PUNCT
gujaf-384	86	26	april	april	PROPN
gujaf-384	86	27	,	,	PUNCT
gujaf-384	86	28	2025	2025	NUM
gujaf-384	86	29	274	274	NUM
gujaf-384	86	30	banking	banking	NOUN
gujaf-384	86	31	supervision	supervision	NOUN
gujaf-384	86	32	,	,	PUNCT
gujaf-384	86	33	2022	2022	NUM
gujaf-384	86	34	)	)	PUNCT
gujaf-384	86	35	.	.	PUNCT
gujaf-384	87	1	this	this	PRON
gujaf-384	87	2	is	be	AUX
gujaf-384	87	3	measured	measure	VERB
gujaf-384	87	4	as	as	ADP
gujaf-384	87	5	the	the	DET
gujaf-384	87	6	ratio	ratio	NOUN
gujaf-384	87	7	of	of	ADP
gujaf-384	87	8	total	total	ADJ
gujaf-384	87	9	operating	operating	NOUN
gujaf-384	87	10	costs	cost	NOUN
gujaf-384	87	11	(	(	PUNCT
gujaf-384	87	12	expenses	expense	NOUN
gujaf-384	87	13	)	)	PUNCT
gujaf-384	87	14	divided	divide	VERB
gujaf-384	87	15	by	by	ADP
gujaf-384	87	16	the	the	DET
gujaf-384	87	17	total	total	ADJ
gujaf-384	87	18	operating	operate	VERB
gujaf-384	87	19	income	income	NOUN
gujaf-384	87	20	.	.	PUNCT
gujaf-384	88	1	agency	agency	NOUN
gujaf-384	88	2	theory	theory	NOUN
gujaf-384	88	3	,	,	PUNCT
gujaf-384	88	4	this	this	DET
gujaf-384	88	5	theory	theory	NOUN
gujaf-384	88	6	was	be	AUX
gujaf-384	88	7	first	first	ADV
gujaf-384	88	8	developed	develop	VERB
gujaf-384	88	9	by	by	ADP
gujaf-384	88	10	berle	berle	NOUN
gujaf-384	88	11	and	and	CCONJ
gujaf-384	88	12	means	mean	NOUN
gujaf-384	88	13	(	(	PUNCT
gujaf-384	88	14	1932	1932	NUM
gujaf-384	88	15	)	)	PUNCT
gujaf-384	88	16	,	,	PUNCT
gujaf-384	88	17	and	and	CCONJ
gujaf-384	88	18	the	the	DET
gujaf-384	88	19	concept	concept	NOUN
gujaf-384	88	20	was	be	AUX
gujaf-384	88	21	later	later	ADV
gujaf-384	88	22	formalized	formalize	VERB
gujaf-384	88	23	by	by	ADP
gujaf-384	88	24	jensen	jensen	PROPN
gujaf-384	88	25	and	and	CCONJ
gujaf-384	88	26	meckling	meckling	NOUN
gujaf-384	88	27	(	(	PUNCT
gujaf-384	88	28	1976	1976	NUM
gujaf-384	88	29	)	)	PUNCT
gujaf-384	88	30	providing	provide	VERB
gujaf-384	88	31	a	a	DET
gujaf-384	88	32	framework	framework	NOUN
gujaf-384	88	33	to	to	PART
gujaf-384	88	34	examine	examine	VERB
gujaf-384	88	35	contractual	contractual	ADJ
gujaf-384	88	36	relationships	relationship	NOUN
gujaf-384	88	37	when	when	SCONJ
gujaf-384	88	38	one	one	NUM
gujaf-384	88	39	party	party	NOUN
gujaf-384	88	40	,	,	PUNCT
gujaf-384	88	41	called	call	VERB
gujaf-384	88	42	the	the	DET
gujaf-384	88	43	principal	principal	NOUN
gujaf-384	88	44	,	,	PUNCT
gujaf-384	88	45	engages	engage	VERB
gujaf-384	88	46	another	another	DET
gujaf-384	88	47	party	party	NOUN
gujaf-384	88	48	,	,	PUNCT
gujaf-384	88	49	called	call	VERB
gujaf-384	88	50	the	the	DET
gujaf-384	88	51	agent	agent	NOUN
gujaf-384	88	52	,	,	PUNCT
gujaf-384	88	53	for	for	ADP
gujaf-384	88	54	purposes	purpose	NOUN
gujaf-384	88	55	of	of	ADP
gujaf-384	88	56	delegating	delegate	VERB
gujaf-384	88	57	responsibility	responsibility	NOUN
gujaf-384	88	58	to	to	ADP
gujaf-384	88	59	the	the	DET
gujaf-384	88	60	latter	latter	ADJ
gujaf-384	88	61	.	.	PUNCT
gujaf-384	89	1	therefore	therefore	ADV
gujaf-384	89	2	,	,	PUNCT
gujaf-384	89	3	this	this	DET
gujaf-384	89	4	theory	theory	NOUN
gujaf-384	89	5	states	state	VERB
gujaf-384	89	6	the	the	DET
gujaf-384	89	7	relationship	relationship	NOUN
gujaf-384	89	8	among	among	ADP
gujaf-384	89	9	owner	owner	NOUN
gujaf-384	89	10	and	and	CCONJ
gujaf-384	89	11	managers	manager	NOUN
gujaf-384	89	12	.	.	PUNCT
gujaf-384	90	1	it	it	PRON
gujaf-384	90	2	involves	involve	VERB
gujaf-384	90	3	a	a	DET
gujaf-384	90	4	contract	contract	NOUN
gujaf-384	90	5	under	under	ADP
gujaf-384	90	6	which	which	PRON
gujaf-384	90	7	the	the	DET
gujaf-384	90	8	principal	principal	NOUN
gujaf-384	90	9	(	(	PUNCT
gujaf-384	90	10	owners	owner	NOUN
gujaf-384	90	11	)	)	PUNCT
gujaf-384	90	12	engages	engage	VERB
gujaf-384	90	13	another	another	DET
gujaf-384	90	14	party	party	NOUN
gujaf-384	90	15	(	(	PUNCT
gujaf-384	90	16	managers	manager	NOUN
gujaf-384	90	17	)	)	PUNCT
gujaf-384	90	18	,	,	PUNCT
gujaf-384	90	19	called	call	VERB
gujaf-384	90	20	agent	agent	NOUN
gujaf-384	90	21	,	,	PUNCT
gujaf-384	90	22	to	to	PART
gujaf-384	90	23	perform	perform	VERB
gujaf-384	90	24	some	some	DET
gujaf-384	90	25	duties	duty	NOUN
gujaf-384	90	26	on	on	ADP
gujaf-384	90	27	their	their	PRON
gujaf-384	90	28	behalf	behalf	NOUN
gujaf-384	90	29	,	,	PUNCT
gujaf-384	90	30	where	where	SCONJ
gujaf-384	90	31	some	some	DET
gujaf-384	90	32	powers	power	NOUN
gujaf-384	90	33	of	of	ADP
gujaf-384	90	34	decision	decision	NOUN
gujaf-384	90	35	making	making	NOUN
gujaf-384	90	36	are	be	AUX
gujaf-384	90	37	delegated	delegate	VERB
gujaf-384	90	38	to	to	ADP
gujaf-384	90	39	the	the	DET
gujaf-384	90	40	agent	agent	NOUN
gujaf-384	90	41	(	(	PUNCT
gujaf-384	90	42	jensen	jensen	PROPN
gujaf-384	90	43	&	&	CCONJ
gujaf-384	90	44	meckling	meckling	PROPN
gujaf-384	90	45	,	,	PUNCT
gujaf-384	90	46	1976	1976	NUM
gujaf-384	90	47	)	)	PUNCT
gujaf-384	90	48	.	.	PUNCT
gujaf-384	91	1	in	in	ADP
gujaf-384	91	2	the	the	DET
gujaf-384	91	3	modern	modern	ADJ
gujaf-384	91	4	business	business	NOUN
gujaf-384	91	5	world	world	NOUN
gujaf-384	91	6	,	,	PUNCT
gujaf-384	91	7	the	the	DET
gujaf-384	91	8	principle	principle	NOUN
gujaf-384	91	9	is	be	AUX
gujaf-384	91	10	the	the	DET
gujaf-384	91	11	shareholders	shareholder	NOUN
gujaf-384	91	12	who	who	PRON
gujaf-384	91	13	are	be	AUX
gujaf-384	91	14	owners	owner	NOUN
gujaf-384	91	15	of	of	ADP
gujaf-384	91	16	the	the	DET
gujaf-384	91	17	company	company	NOUN
gujaf-384	91	18	while	while	SCONJ
gujaf-384	91	19	the	the	DET
gujaf-384	91	20	management	management	NOUN
gujaf-384	91	21	of	of	ADP
gujaf-384	91	22	the	the	DET
gujaf-384	91	23	company	company	NOUN
gujaf-384	91	24	represents	represent	VERB
gujaf-384	91	25	the	the	DET
gujaf-384	91	26	agent	agent	NOUN
gujaf-384	91	27	.	.	PUNCT
gujaf-384	92	1	as	as	ADP
gujaf-384	92	2	a	a	DET
gujaf-384	92	3	result	result	NOUN
gujaf-384	92	4	,	,	PUNCT
gujaf-384	92	5	having	have	VERB
gujaf-384	92	6	an	an	DET
gujaf-384	92	7	effective	effective	ADJ
gujaf-384	92	8	committee	committee	NOUN
gujaf-384	92	9	in	in	ADP
gujaf-384	92	10	a	a	DET
gujaf-384	92	11	firm	firm	NOUN
gujaf-384	92	12	not	not	PART
gujaf-384	92	13	only	only	ADV
gujaf-384	92	14	helps	help	VERB
gujaf-384	92	15	the	the	DET
gujaf-384	92	16	board	board	NOUN
gujaf-384	92	17	of	of	ADP
gujaf-384	92	18	directors	director	NOUN
gujaf-384	92	19	,	,	PUNCT
gujaf-384	92	20	but	but	CCONJ
gujaf-384	92	21	it	it	PRON
gujaf-384	92	22	also	also	ADV
gujaf-384	92	23	helps	help	VERB
gujaf-384	92	24	to	to	PART
gujaf-384	92	25	limit	limit	VERB
gujaf-384	92	26	the	the	DET
gujaf-384	92	27	number	number	NOUN
gujaf-384	92	28	of	of	ADP
gujaf-384	92	29	agency	agency	NOUN
gujaf-384	92	30	problems	problem	NOUN
gujaf-384	92	31	that	that	PRON
gujaf-384	92	32	emerge	emerge	VERB
gujaf-384	92	33	in	in	ADP
gujaf-384	92	34	the	the	DET
gujaf-384	92	35	organization	organization	NOUN
gujaf-384	92	36	.	.	PUNCT
gujaf-384	93	1	committees	committee	NOUN
gujaf-384	93	2	that	that	PRON
gujaf-384	93	3	are	be	AUX
gujaf-384	93	4	regarded	regard	VERB
gujaf-384	93	5	as	as	ADP
gujaf-384	93	6	effective	effective	ADJ
gujaf-384	93	7	are	be	AUX
gujaf-384	93	8	those	those	PRON
gujaf-384	93	9	that	that	PRON
gujaf-384	93	10	have	have	VERB
gujaf-384	93	11	a	a	DET
gujaf-384	93	12	high	high	ADJ
gujaf-384	93	13	level	level	NOUN
gujaf-384	93	14	of	of	ADP
gujaf-384	93	15	independence	independence	NOUN
gujaf-384	93	16	,	,	PUNCT
gujaf-384	93	17	as	as	ADV
gujaf-384	93	18	well	well	ADV
gujaf-384	93	19	as	as	ADP
gujaf-384	93	20	size	size	NOUN
gujaf-384	93	21	.	.	PUNCT
gujaf-384	94	1	because	because	SCONJ
gujaf-384	94	2	it	it	PRON
gujaf-384	94	3	allows	allow	VERB
gujaf-384	94	4	members	member	NOUN
gujaf-384	94	5	to	to	PART
gujaf-384	94	6	bring	bring	VERB
gujaf-384	94	7	diverse	diverse	ADJ
gujaf-384	94	8	traits	trait	NOUN
gujaf-384	94	9	to	to	ADP
gujaf-384	94	10	the	the	DET
gujaf-384	94	11	table	table	NOUN
gujaf-384	94	12	and	and	CCONJ
gujaf-384	94	13	provide	provide	VERB
gujaf-384	94	14	ideas	idea	NOUN
gujaf-384	94	15	that	that	PRON
gujaf-384	94	16	are	be	AUX
gujaf-384	94	17	not	not	PART
gujaf-384	94	18	seen	see	VERB
gujaf-384	94	19	or	or	CCONJ
gujaf-384	94	20	justified	justify	VERB
gujaf-384	94	21	by	by	ADP
gujaf-384	94	22	internal	internal	ADJ
gujaf-384	94	23	directors	director	NOUN
gujaf-384	94	24	.	.	PUNCT
gujaf-384	95	1	risk	risk	NOUN
gujaf-384	95	2	committee	committee	NOUN
gujaf-384	95	3	in	in	ADP
gujaf-384	95	4	terms	term	NOUN
gujaf-384	95	5	of	of	ADP
gujaf-384	95	6	it	it	PRON
gujaf-384	95	7	size	size	NOUN
gujaf-384	95	8	and	and	CCONJ
gujaf-384	95	9	independence	independence	NOUN
gujaf-384	95	10	can	can	AUX
gujaf-384	95	11	convey	convey	VERB
gujaf-384	95	12	a	a	DET
gujaf-384	95	13	high	high	ADJ
gujaf-384	95	14	degree	degree	NOUN
gujaf-384	95	15	of	of	ADP
gujaf-384	95	16	its	its	PRON
gujaf-384	95	17	professionalism	professionalism	NOUN
gujaf-384	95	18	to	to	PART
gujaf-384	95	19	enhance	enhance	VERB
gujaf-384	95	20	financial	financial	ADJ
gujaf-384	95	21	performance	performance	NOUN
gujaf-384	95	22	by	by	ADP
gujaf-384	95	23	mitigating	mitigate	VERB
gujaf-384	95	24	risks	risk	NOUN
gujaf-384	95	25	or	or	CCONJ
gujaf-384	95	26	losses	loss	NOUN
gujaf-384	95	27	which	which	PRON
gujaf-384	95	28	may	may	AUX
gujaf-384	95	29	result	result	VERB
gujaf-384	95	30	from	from	ADP
gujaf-384	95	31	inadequate	inadequate	ADJ
gujaf-384	95	32	or	or	CCONJ
gujaf-384	95	33	failure	failure	NOUN
gujaf-384	95	34	from	from	ADP
gujaf-384	95	35	internal	internal	ADJ
gujaf-384	95	36	process	process	NOUN
gujaf-384	95	37	,	,	PUNCT
gujaf-384	95	38	people	people	NOUN
gujaf-384	95	39	and	and	CCONJ
gujaf-384	95	40	systems	system	NOUN
gujaf-384	95	41	,	,	PUNCT
gujaf-384	95	42	or	or	CCONJ
gujaf-384	95	43	from	from	ADP
gujaf-384	95	44	external	external	ADJ
gujaf-384	95	45	events	event	NOUN
gujaf-384	95	46	and	and	CCONJ
gujaf-384	95	47	which	which	PRON
gujaf-384	95	48	may	may	AUX
gujaf-384	95	49	in	in	ADP
gujaf-384	95	50	turn	turn	NOUN
gujaf-384	95	51	increase	increase	VERB
gujaf-384	95	52	the	the	DET
gujaf-384	95	53	company	company	NOUN
gujaf-384	95	54	’s	’s	PART
gujaf-384	95	55	profitability	profitability	NOUN
gujaf-384	95	56	(	(	PUNCT
gujaf-384	95	57	lamidi	lamidi	PROPN
gujaf-384	95	58	et	et	PROPN
gujaf-384	95	59	al	al	PROPN
gujaf-384	95	60	.	.	PROPN
gujaf-384	95	61	,	,	PUNCT
gujaf-384	95	62	2022	2022	NUM
gujaf-384	95	63	)	)	PUNCT
gujaf-384	95	64	.	.	PUNCT
gujaf-384	96	1	agency	agency	NOUN
gujaf-384	96	2	theory	theory	NOUN
gujaf-384	96	3	,	,	PUNCT
gujaf-384	96	4	which	which	PRON
gujaf-384	96	5	addresses	address	VERB
gujaf-384	96	6	conflicts	conflict	NOUN
gujaf-384	96	7	of	of	ADP
gujaf-384	96	8	interest	interest	NOUN
gujaf-384	96	9	between	between	ADP
gujaf-384	96	10	principals	principal	NOUN
gujaf-384	96	11	(	(	PUNCT
gujaf-384	96	12	shareholders	shareholder	NOUN
gujaf-384	96	13	)	)	PUNCT
gujaf-384	96	14	and	and	CCONJ
gujaf-384	96	15	agents	agent	NOUN
gujaf-384	96	16	(	(	PUNCT
gujaf-384	96	17	management	management	NOUN
gujaf-384	96	18	)	)	PUNCT
gujaf-384	96	19	,	,	PUNCT
gujaf-384	96	20	underpins	underpin	VERB
gujaf-384	96	21	the	the	DET
gujaf-384	96	22	study	study	NOUN
gujaf-384	96	23	by	by	ADP
gujaf-384	96	24	emphasizing	emphasize	VERB
gujaf-384	96	25	how	how	SCONJ
gujaf-384	96	26	risk	risk	NOUN
gujaf-384	96	27	committee	committee	NOUN
gujaf-384	96	28	size	size	NOUN
gujaf-384	96	29	and	and	CCONJ
gujaf-384	96	30	independence	independence	NOUN
gujaf-384	96	31	serve	serve	VERB
gujaf-384	96	32	as	as	ADP
gujaf-384	96	33	governance	governance	NOUN
gujaf-384	96	34	mechanisms	mechanism	NOUN
gujaf-384	96	35	to	to	PART
gujaf-384	96	36	align	align	VERB
gujaf-384	96	37	managerial	managerial	ADJ
gujaf-384	96	38	actions	action	NOUN
gujaf-384	96	39	with	with	ADP
gujaf-384	96	40	shareholder	shareholder	NOUN
gujaf-384	96	41	objectives	objective	NOUN
gujaf-384	96	42	.	.	PUNCT
gujaf-384	97	1	a	a	DET
gujaf-384	97	2	larger	large	ADJ
gujaf-384	97	3	risk	risk	NOUN
gujaf-384	97	4	committee	committee	NOUN
gujaf-384	97	5	may	may	AUX
gujaf-384	97	6	enhance	enhance	VERB
gujaf-384	97	7	collective	collective	ADJ
gujaf-384	97	8	oversight	oversight	NOUN
gujaf-384	97	9	and	and	CCONJ
gujaf-384	97	10	expertise	expertise	NOUN
gujaf-384	97	11	,	,	PUNCT
gujaf-384	97	12	reducing	reduce	VERB
gujaf-384	97	13	information	information	NOUN
gujaf-384	97	14	asymmetry	asymmetry	NOUN
gujaf-384	97	15	and	and	CCONJ
gujaf-384	97	16	opportunistic	opportunistic	ADJ
gujaf-384	97	17	behaviour	behaviour	NOUN
gujaf-384	97	18	by	by	ADP
gujaf-384	97	19	management	management	NOUN
gujaf-384	97	20	,	,	PUNCT
gujaf-384	97	21	thereby	thereby	ADV
gujaf-384	97	22	improving	improve	VERB
gujaf-384	97	23	risk	risk	NOUN
gujaf-384	97	24	governance	governance	NOUN
gujaf-384	97	25	and	and	CCONJ
gujaf-384	97	26	profitability	profitability	NOUN
gujaf-384	97	27	.	.	PUNCT
gujaf-384	98	1	similarly	similarly	ADV
gujaf-384	98	2	,	,	PUNCT
gujaf-384	98	3	risk	risk	NOUN
gujaf-384	98	4	committee	committee	NOUN
gujaf-384	98	5	independence	independence	NOUN
gujaf-384	98	6	mitigates	mitigate	VERB
gujaf-384	98	7	agency	agency	NOUN
gujaf-384	98	8	costs	cost	NOUN
gujaf-384	98	9	by	by	ADP
gujaf-384	98	10	ensuring	ensure	VERB
gujaf-384	98	11	objective	objective	ADJ
gujaf-384	98	12	scrutiny	scrutiny	NOUN
gujaf-384	98	13	of	of	ADP
gujaf-384	98	14	risk	risk	NOUN
gujaf-384	98	15	strategies	strategy	NOUN
gujaf-384	98	16	,	,	PUNCT
gujaf-384	98	17	curbing	curb	VERB
gujaf-384	98	18	managerial	managerial	ADJ
gujaf-384	98	19	self	self	NOUN
gujaf-384	98	20	-	-	PUNCT
gujaf-384	98	21	interest	interest	NOUN
gujaf-384	98	22	,	,	PUNCT
gujaf-384	98	23	and	and	CCONJ
gujaf-384	98	24	fostering	foster	VERB
gujaf-384	98	25	transparency	transparency	NOUN
gujaf-384	98	26	in	in	ADP
gujaf-384	98	27	decision	decision	NOUN
gujaf-384	98	28	-	-	PUNCT
gujaf-384	98	29	making	making	NOUN
gujaf-384	98	30	.	.	PUNCT
gujaf-384	99	1	operational	operational	ADJ
gujaf-384	99	2	risk	risk	NOUN
gujaf-384	99	3	,	,	PUNCT
gujaf-384	99	4	as	as	ADP
gujaf-384	99	5	a	a	DET
gujaf-384	99	6	moderator	moderator	NOUN
gujaf-384	99	7	,	,	PUNCT
gujaf-384	99	8	amplifies	amplify	VERB
gujaf-384	99	9	the	the	DET
gujaf-384	99	10	importance	importance	NOUN
gujaf-384	99	11	of	of	ADP
gujaf-384	99	12	these	these	DET
gujaf-384	99	13	attributes	attribute	NOUN
gujaf-384	99	14	,	,	PUNCT
gujaf-384	99	15	as	as	ADP
gujaf-384	99	16	higher	high	ADJ
gujaf-384	99	17	operational	operational	ADJ
gujaf-384	99	18	risk	risk	NOUN
gujaf-384	99	19	environments	environment	NOUN
gujaf-384	99	20	demand	demand	VERB
gujaf-384	99	21	robust	robust	ADJ
gujaf-384	99	22	committee	committee	NOUN
gujaf-384	99	23	structures	structure	NOUN
gujaf-384	99	24	to	to	PART
gujaf-384	99	25	counteract	counteract	VERB
gujaf-384	99	26	potential	potential	ADJ
gujaf-384	99	27	mismanagement	mismanagement	NOUN
gujaf-384	99	28	or	or	CCONJ
gujaf-384	99	29	negligence	negligence	NOUN
gujaf-384	99	30	.	.	PUNCT
gujaf-384	100	1	in	in	ADP
gujaf-384	100	2	nigerian	nigerian	ADJ
gujaf-384	100	3	deposit	deposit	NOUN
gujaf-384	100	4	money	money	NOUN
gujaf-384	100	5	banks	bank	NOUN
gujaf-384	100	6	,	,	PUNCT
gujaf-384	100	7	where	where	SCONJ
gujaf-384	100	8	operational	operational	ADJ
gujaf-384	100	9	risks	risk	NOUN
gujaf-384	100	10	(	(	PUNCT
gujaf-384	100	11	fraud	fraud	NOUN
gujaf-384	100	12	,	,	PUNCT
gujaf-384	100	13	regulatory	regulatory	ADJ
gujaf-384	100	14	non	non	NOUN
gujaf-384	100	15	-	-	NOUN
gujaf-384	100	16	compliance	compliance	NOUN
gujaf-384	100	17	)	)	PUNCT
gujaf-384	100	18	are	be	AUX
gujaf-384	100	19	prevalent	prevalent	ADJ
gujaf-384	100	20	,	,	PUNCT
gujaf-384	100	21	agency	agency	NOUN
gujaf-384	100	22	theory	theory	NOUN
gujaf-384	100	23	justifies	justify	VERB
gujaf-384	100	24	the	the	DET
gujaf-384	100	25	critical	critical	ADJ
gujaf-384	100	26	role	role	NOUN
gujaf-384	100	27	of	of	ADP
gujaf-384	100	28	a	a	DET
gujaf-384	100	29	well	well	ADV
gujaf-384	100	30	-	-	PUNCT
gujaf-384	100	31	structured	structure	VERB
gujaf-384	100	32	,	,	PUNCT
gujaf-384	100	33	independent	independent	ADJ
gujaf-384	100	34	risk	risk	NOUN
gujaf-384	100	35	committee	committee	NOUN
gujaf-384	100	36	in	in	ADP
gujaf-384	100	37	safeguarding	safeguard	VERB
gujaf-384	100	38	profitability	profitability	NOUN
gujaf-384	100	39	by	by	ADP
gujaf-384	100	40	balancing	balance	VERB
gujaf-384	100	41	risk	risk	NOUN
gujaf-384	100	42	-	-	PUNCT
gujaf-384	100	43	taking	taking	NOUN
gujaf-384	100	44	with	with	ADP
gujaf-384	100	45	accountability	accountability	NOUN
gujaf-384	100	46	,	,	PUNCT
gujaf-384	100	47	ultimately	ultimately	ADV
gujaf-384	100	48	aligning	align	VERB
gujaf-384	100	49	organizational	organizational	ADJ
gujaf-384	100	50	outcomes	outcome	NOUN
gujaf-384	100	51	with	with	ADP
gujaf-384	100	52	shareholder	shareholder	NOUN
gujaf-384	100	53	interests	interest	NOUN
gujaf-384	100	54	.	.	PUNCT
gujaf-384	101	1	agency	agency	NOUN
gujaf-384	101	2	theory	theory	NOUN
gujaf-384	101	3	,	,	PUNCT
gujaf-384	101	4	as	as	SCONJ
gujaf-384	101	5	developed	develop	VERB
gujaf-384	101	6	by	by	ADP
gujaf-384	101	7	jensen	jensen	PROPN
gujaf-384	101	8	and	and	CCONJ
gujaf-384	101	9	meckling	meckling	NOUN
gujaf-384	101	10	(	(	PUNCT
gujaf-384	101	11	1976	1976	NUM
gujaf-384	101	12	)	)	PUNCT
gujaf-384	101	13	,	,	PUNCT
gujaf-384	101	14	provides	provide	VERB
gujaf-384	101	15	a	a	DET
gujaf-384	101	16	robust	robust	ADJ
gujaf-384	101	17	foundation	foundation	NOUN
gujaf-384	101	18	for	for	ADP
gujaf-384	101	19	examining	examine	VERB
gujaf-384	101	20	the	the	DET
gujaf-384	101	21	role	role	NOUN
gujaf-384	101	22	of	of	ADP
gujaf-384	101	23	internal	internal	ADJ
gujaf-384	101	24	governance	governance	NOUN
gujaf-384	101	25	mechanisms	mechanism	NOUN
gujaf-384	101	26	such	such	ADJ
gujaf-384	101	27	as	as	ADP
gujaf-384	101	28	risk	risk	NOUN
gujaf-384	101	29	management	management	NOUN
gujaf-384	101	30	committees	committee	NOUN
gujaf-384	101	31	in	in	ADP
gujaf-384	101	32	financial	financial	ADJ
gujaf-384	101	33	institutions	institution	NOUN
gujaf-384	101	34	.	.	PUNCT
gujaf-384	102	1	the	the	DET
gujaf-384	102	2	theory	theory	NOUN
gujaf-384	102	3	centers	center	VERB
gujaf-384	102	4	on	on	ADP
gujaf-384	102	5	the	the	DET
gujaf-384	102	6	relationship	relationship	NOUN
gujaf-384	102	7	between	between	ADP
gujaf-384	102	8	principals	principal	NOUN
gujaf-384	102	9	(	(	PUNCT
gujaf-384	102	10	shareholders	shareholder	NOUN
gujaf-384	102	11	)	)	PUNCT
gujaf-384	102	12	and	and	CCONJ
gujaf-384	102	13	agents	agent	NOUN
gujaf-384	102	14	(	(	PUNCT
gujaf-384	102	15	management	management	NOUN
gujaf-384	102	16	)	)	PUNCT
gujaf-384	102	17	,	,	PUNCT
gujaf-384	102	18	where	where	SCONJ
gujaf-384	102	19	the	the	DET
gujaf-384	102	20	divergence	divergence	NOUN
gujaf-384	102	21	in	in	ADP
gujaf-384	102	22	interests	interest	NOUN
gujaf-384	102	23	can	can	AUX
gujaf-384	102	24	lead	lead	VERB
gujaf-384	102	25	to	to	ADP
gujaf-384	102	26	agency	agency	NOUN
gujaf-384	102	27	problems	problem	NOUN
gujaf-384	102	28	such	such	ADJ
gujaf-384	102	29	as	as	ADP
gujaf-384	102	30	excessive	excessive	ADJ
gujaf-384	102	31	risk	risk	NOUN
gujaf-384	102	32	-	-	PUNCT
gujaf-384	102	33	taking	taking	NOUN
gujaf-384	102	34	,	,	PUNCT
gujaf-384	102	35	information	information	NOUN
gujaf-384	102	36	asymmetry	asymmetry	NOUN
gujaf-384	102	37	,	,	PUNCT
gujaf-384	102	38	and	and	CCONJ
gujaf-384	102	39	managerial	managerial	ADJ
gujaf-384	102	40	inefficiency	inefficiency	NOUN
gujaf-384	102	41	.	.	PUNCT
gujaf-384	103	1	in	in	ADP
gujaf-384	103	2	the	the	DET
gujaf-384	103	3	context	context	NOUN
gujaf-384	103	4	of	of	ADP
gujaf-384	103	5	nigerian	nigerian	ADJ
gujaf-384	103	6	deposit	deposit	NOUN
gujaf-384	103	7	money	money	NOUN
gujaf-384	103	8	banks	bank	NOUN
gujaf-384	103	9	,	,	PUNCT
gujaf-384	103	10	where	where	SCONJ
gujaf-384	103	11	corporate	corporate	ADJ
gujaf-384	103	12	governance	governance	NOUN
gujaf-384	103	13	structures	structure	NOUN
gujaf-384	103	14	often	often	ADV
gujaf-384	103	15	vary	vary	VERB
gujaf-384	103	16	in	in	ADP
gujaf-384	103	17	effectiveness	effectiveness	NOUN
gujaf-384	103	18	,	,	PUNCT
gujaf-384	103	19	agency	agency	NOUN
gujaf-384	103	20	theory	theory	NOUN
gujaf-384	103	21	helps	help	VERB
gujaf-384	103	22	explain	explain	VERB
gujaf-384	103	23	how	how	SCONJ
gujaf-384	103	24	oversight	oversight	NOUN
gujaf-384	103	25	mechanisms	mechanism	NOUN
gujaf-384	103	26	like	like	ADP
gujaf-384	103	27	risk	risk	NOUN
gujaf-384	103	28	committees	committee	NOUN
gujaf-384	103	29	can	can	AUX
gujaf-384	103	30	align	align	VERB
gujaf-384	103	31	managerial	managerial	ADJ
gujaf-384	103	32	behavior	behavior	NOUN
gujaf-384	103	33	with	with	ADP
gujaf-384	103	34	shareholder	shareholder	NOUN
gujaf-384	103	35	interests	interest	NOUN
gujaf-384	103	36	through	through	ADP
gujaf-384	103	37	monitoring	monitoring	NOUN
gujaf-384	103	38	and	and	CCONJ
gujaf-384	103	39	control	control	NOUN
gujaf-384	103	40	.	.	PUNCT
gujaf-384	104	1	gusau	gusau	PROPN
gujaf-384	104	2	journal	journal	PROPN
gujaf-384	104	3	of	of	ADP
gujaf-384	104	4	accounting	accounting	NOUN
gujaf-384	104	5	and	and	CCONJ
gujaf-384	104	6	finance	finance	NOUN
gujaf-384	104	7	,	,	PUNCT
gujaf-384	104	8	vol.6	vol.6	PROPN
gujaf-384	104	9	,	,	PUNCT
gujaf-384	104	10	issue	issue	NOUN
gujaf-384	104	11	1	1	NUM
gujaf-384	104	12	,	,	PUNCT
gujaf-384	104	13	april	april	PROPN
gujaf-384	104	14	,	,	PUNCT
gujaf-384	104	15	2025	2025	NUM
gujaf-384	104	16	275	275	NUM
gujaf-384	104	17	alternative	alternative	ADJ
gujaf-384	104	18	theories	theory	NOUN
gujaf-384	104	19	,	,	PUNCT
gujaf-384	104	20	such	such	ADJ
gujaf-384	104	21	as	as	ADP
gujaf-384	104	22	resource	resource	NOUN
gujaf-384	104	23	dependence	dependence	NOUN
gujaf-384	104	24	theory	theory	NOUN
gujaf-384	104	25	and	and	CCONJ
gujaf-384	104	26	stewardship	stewardship	NOUN
gujaf-384	104	27	theory	theory	NOUN
gujaf-384	104	28	,	,	PUNCT
gujaf-384	104	29	offer	offer	VERB
gujaf-384	104	30	complementary	complementary	ADJ
gujaf-384	104	31	but	but	CCONJ
gujaf-384	104	32	less	less	ADV
gujaf-384	104	33	targeted	target	VERB
gujaf-384	104	34	insights	insight	NOUN
gujaf-384	104	35	for	for	ADP
gujaf-384	104	36	this	this	DET
gujaf-384	104	37	study	study	NOUN
gujaf-384	104	38	.	.	PUNCT
gujaf-384	105	1	resource	resource	NOUN
gujaf-384	105	2	dependence	dependence	NOUN
gujaf-384	105	3	theory	theory	NOUN
gujaf-384	105	4	emphasizes	emphasize	VERB
gujaf-384	105	5	the	the	DET
gujaf-384	105	6	role	role	NOUN
gujaf-384	105	7	of	of	ADP
gujaf-384	105	8	board	board	NOUN
gujaf-384	105	9	members	member	NOUN
gujaf-384	105	10	in	in	ADP
gujaf-384	105	11	securing	secure	VERB
gujaf-384	105	12	external	external	ADJ
gujaf-384	105	13	resources	resource	NOUN
gujaf-384	105	14	,	,	PUNCT
gujaf-384	105	15	which	which	PRON
gujaf-384	105	16	is	be	AUX
gujaf-384	105	17	less	less	ADV
gujaf-384	105	18	applicable	applicable	ADJ
gujaf-384	105	19	to	to	ADP
gujaf-384	105	20	internal	internal	ADJ
gujaf-384	105	21	control	control	NOUN
gujaf-384	105	22	dynamics	dynamic	NOUN
gujaf-384	105	23	.	.	PUNCT
gujaf-384	106	1	stewardship	stewardship	NOUN
gujaf-384	106	2	theory	theory	NOUN
gujaf-384	106	3	,	,	PUNCT
gujaf-384	106	4	which	which	PRON
gujaf-384	106	5	assumes	assume	VERB
gujaf-384	106	6	managers	manager	NOUN
gujaf-384	106	7	act	act	VERB
gujaf-384	106	8	in	in	ADP
gujaf-384	106	9	the	the	DET
gujaf-384	106	10	best	good	ADJ
gujaf-384	106	11	interests	interest	NOUN
gujaf-384	106	12	of	of	ADP
gujaf-384	106	13	shareholders	shareholder	NOUN
gujaf-384	106	14	,	,	PUNCT
gujaf-384	106	15	may	may	AUX
gujaf-384	106	16	not	not	PART
gujaf-384	106	17	hold	hold	VERB
gujaf-384	106	18	in	in	ADP
gujaf-384	106	19	environments	environment	NOUN
gujaf-384	106	20	with	with	ADP
gujaf-384	106	21	weak	weak	ADJ
gujaf-384	106	22	enforcement	enforcement	NOUN
gujaf-384	106	23	and	and	CCONJ
gujaf-384	106	24	high	high	ADJ
gujaf-384	106	25	operational	operational	ADJ
gujaf-384	106	26	risk	risk	NOUN
gujaf-384	106	27	exposure	exposure	NOUN
gujaf-384	106	28	.	.	PUNCT
gujaf-384	107	1	given	give	VERB
gujaf-384	107	2	nigeria	nigeria	PROPN
gujaf-384	107	3	's	's	PART
gujaf-384	107	4	banking	banking	NOUN
gujaf-384	107	5	sector	sector	NOUN
gujaf-384	107	6	history	history	NOUN
gujaf-384	107	7	of	of	ADP
gujaf-384	107	8	governance	governance	NOUN
gujaf-384	107	9	lapses	lapse	NOUN
gujaf-384	107	10	,	,	PUNCT
gujaf-384	107	11	fraud	fraud	NOUN
gujaf-384	107	12	,	,	PUNCT
gujaf-384	107	13	and	and	CCONJ
gujaf-384	107	14	regulatory	regulatory	ADJ
gujaf-384	107	15	breaches	breach	NOUN
gujaf-384	107	16	,	,	PUNCT
gujaf-384	107	17	agency	agency	NOUN
gujaf-384	107	18	theory	theory	NOUN
gujaf-384	107	19	provides	provide	VERB
gujaf-384	107	20	a	a	DET
gujaf-384	107	21	more	more	ADV
gujaf-384	107	22	realistic	realistic	ADJ
gujaf-384	107	23	and	and	CCONJ
gujaf-384	107	24	applicable	applicable	ADJ
gujaf-384	107	25	lens	lens	NOUN
gujaf-384	107	26	through	through	ADP
gujaf-384	107	27	which	which	PRON
gujaf-384	107	28	to	to	PART
gujaf-384	107	29	investigate	investigate	VERB
gujaf-384	107	30	the	the	DET
gujaf-384	107	31	effectiveness	effectiveness	NOUN
gujaf-384	107	32	of	of	ADP
gujaf-384	107	33	risk	risk	NOUN
gujaf-384	107	34	committees	committee	NOUN
gujaf-384	107	35	.	.	PUNCT
gujaf-384	108	1	the	the	DET
gujaf-384	108	2	review	review	NOUN
gujaf-384	108	3	of	of	ADP
gujaf-384	108	4	empirical	empirical	ADJ
gujaf-384	108	5	studies	study	NOUN
gujaf-384	108	6	was	be	AUX
gujaf-384	108	7	based	base	VERB
gujaf-384	108	8	on	on	ADP
gujaf-384	108	9	the	the	DET
gujaf-384	108	10	specific	specific	ADJ
gujaf-384	108	11	objectives	objective	NOUN
gujaf-384	108	12	of	of	ADP
gujaf-384	108	13	this	this	DET
gujaf-384	108	14	study	study	NOUN
gujaf-384	108	15	.	.	PUNCT
gujaf-384	109	1	these	these	DET
gujaf-384	109	2	reviews	review	NOUN
gujaf-384	109	3	are	be	AUX
gujaf-384	109	4	discussed	discuss	VERB
gujaf-384	109	5	and	and	CCONJ
gujaf-384	109	6	presented	present	VERB
gujaf-384	109	7	as	as	SCONJ
gujaf-384	109	8	follows	follow	VERB
gujaf-384	109	9	.	.	PUNCT
gujaf-384	110	1	review	review	NOUN
gujaf-384	110	2	of	of	ADP
gujaf-384	110	3	empirical	empirical	ADJ
gujaf-384	110	4	studies	study	NOUN
gujaf-384	110	5	risk	risk	NOUN
gujaf-384	110	6	committee	committee	NOUN
gujaf-384	110	7	size	size	NOUN
gujaf-384	110	8	and	and	CCONJ
gujaf-384	110	9	bank	bank	NOUN
gujaf-384	110	10	performance	performance	NOUN
gujaf-384	110	11	adebayo	adebayo	PROPN
gujaf-384	110	12	et	et	PROPN
gujaf-384	110	13	al	al	PROPN
gujaf-384	110	14	.	.	PROPN
gujaf-384	110	15	(	(	PUNCT
gujaf-384	110	16	2022	2022	NUM
gujaf-384	110	17	)	)	PUNCT
gujaf-384	110	18	examined	examine	VERB
gujaf-384	110	19	the	the	DET
gujaf-384	110	20	characteristics	characteristic	NOUN
gujaf-384	110	21	of	of	ADP
gujaf-384	110	22	risk	risk	NOUN
gujaf-384	110	23	committees	committee	NOUN
gujaf-384	110	24	as	as	ADV
gujaf-384	110	25	well	well	ADV
gujaf-384	110	26	as	as	ADP
gujaf-384	110	27	their	their	PRON
gujaf-384	110	28	effects	effect	NOUN
gujaf-384	110	29	on	on	ADP
gujaf-384	110	30	the	the	DET
gujaf-384	110	31	financial	financial	ADJ
gujaf-384	110	32	performance	performance	NOUN
gujaf-384	110	33	of	of	ADP
gujaf-384	110	34	deposit	deposit	NOUN
gujaf-384	110	35	money	money	NOUN
gujaf-384	110	36	banks	bank	NOUN
gujaf-384	110	37	(	(	PUNCT
gujaf-384	110	38	dmbs	dmb	NOUN
gujaf-384	110	39	)	)	PUNCT
gujaf-384	110	40	in	in	ADP
gujaf-384	110	41	nigeria	nigeria	PROPN
gujaf-384	110	42	.	.	PUNCT
gujaf-384	111	1	13	13	NUM
gujaf-384	111	2	deposit	deposit	NOUN
gujaf-384	111	3	money	money	NOUN
gujaf-384	111	4	banks	bank	NOUN
gujaf-384	111	5	were	be	AUX
gujaf-384	111	6	selected	select	VERB
gujaf-384	111	7	as	as	ADP
gujaf-384	111	8	a	a	DET
gujaf-384	111	9	sample	sample	NOUN
gujaf-384	111	10	using	use	VERB
gujaf-384	111	11	the	the	DET
gujaf-384	111	12	purposive	purposive	ADJ
gujaf-384	111	13	sample	sample	NOUN
gujaf-384	111	14	method	method	NOUN
gujaf-384	111	15	,	,	PUNCT
gujaf-384	111	16	and	and	CCONJ
gujaf-384	111	17	the	the	DET
gujaf-384	111	18	study	study	NOUN
gujaf-384	111	19	made	make	VERB
gujaf-384	111	20	use	use	NOUN
gujaf-384	111	21	of	of	ADP
gujaf-384	111	22	secondary	secondary	ADJ
gujaf-384	111	23	data	datum	NOUN
gujaf-384	111	24	obtained	obtain	VERB
gujaf-384	111	25	from	from	ADP
gujaf-384	111	26	the	the	DET
gujaf-384	111	27	bank	bank	NOUN
gujaf-384	111	28	's	's	PART
gujaf-384	111	29	annual	annual	ADJ
gujaf-384	111	30	reports	report	NOUN
gujaf-384	111	31	.	.	PUNCT
gujaf-384	112	1	the	the	DET
gujaf-384	112	2	panel	panel	NOUN
gujaf-384	112	3	regression	regression	NOUN
gujaf-384	112	4	method	method	NOUN
gujaf-384	112	5	was	be	AUX
gujaf-384	112	6	used	use	VERB
gujaf-384	112	7	to	to	PART
gujaf-384	112	8	evaluate	evaluate	VERB
gujaf-384	112	9	the	the	DET
gujaf-384	112	10	data	datum	NOUN
gujaf-384	112	11	.	.	PUNCT
gujaf-384	113	1	the	the	DET
gujaf-384	113	2	study	study	NOUN
gujaf-384	113	3	used	use	VERB
gujaf-384	113	4	a	a	DET
gujaf-384	113	5	fixed	fix	VERB
gujaf-384	113	6	effect	effect	NOUN
gujaf-384	113	7	model	model	NOUN
gujaf-384	113	8	to	to	PART
gujaf-384	113	9	find	find	VERB
gujaf-384	113	10	that	that	SCONJ
gujaf-384	113	11	,	,	PUNCT
gujaf-384	113	12	while	while	SCONJ
gujaf-384	113	13	the	the	DET
gujaf-384	113	14	size	size	NOUN
gujaf-384	113	15	of	of	ADP
gujaf-384	113	16	the	the	DET
gujaf-384	113	17	committees	committee	NOUN
gujaf-384	113	18	is	be	AUX
gujaf-384	113	19	negligible	negligible	ADJ
gujaf-384	113	20	,	,	PUNCT
gujaf-384	113	21	the	the	DET
gujaf-384	113	22	size	size	NOUN
gujaf-384	113	23	of	of	ADP
gujaf-384	113	24	the	the	DET
gujaf-384	113	25	committees	committee	NOUN
gujaf-384	113	26	has	have	VERB
gujaf-384	113	27	a	a	DET
gujaf-384	113	28	negative	negative	ADJ
gujaf-384	113	29	effect	effect	NOUN
gujaf-384	113	30	on	on	ADP
gujaf-384	113	31	the	the	DET
gujaf-384	113	32	financial	financial	ADJ
gujaf-384	113	33	performance	performance	NOUN
gujaf-384	113	34	of	of	ADP
gujaf-384	113	35	deposit	deposit	NOUN
gujaf-384	113	36	money	money	NOUN
gujaf-384	113	37	banks	bank	NOUN
gujaf-384	113	38	in	in	ADP
gujaf-384	113	39	nigeria	nigeria	PROPN
gujaf-384	113	40	.	.	PUNCT
gujaf-384	114	1	despite	despite	SCONJ
gujaf-384	114	2	the	the	DET
gujaf-384	114	3	recency	recency	NOUN
gujaf-384	114	4	of	of	ADP
gujaf-384	114	5	the	the	DET
gujaf-384	114	6	study	study	NOUN
gujaf-384	114	7	,	,	PUNCT
gujaf-384	114	8	the	the	DET
gujaf-384	114	9	findings	finding	NOUN
gujaf-384	114	10	of	of	ADP
gujaf-384	114	11	the	the	DET
gujaf-384	114	12	study	study	NOUN
gujaf-384	114	13	can	can	AUX
gujaf-384	114	14	not	not	PART
gujaf-384	114	15	reflect	reflect	VERB
gujaf-384	114	16	the	the	DET
gujaf-384	114	17	true	true	ADJ
gujaf-384	114	18	picture	picture	NOUN
gujaf-384	114	19	of	of	ADP
gujaf-384	114	20	the	the	DET
gujaf-384	114	21	banks	bank	NOUN
gujaf-384	114	22	’	’	PART
gujaf-384	114	23	financial	financial	ADJ
gujaf-384	114	24	performance	performance	NOUN
gujaf-384	114	25	especially	especially	ADV
gujaf-384	114	26	in	in	ADP
gujaf-384	114	27	the	the	DET
gujaf-384	114	28	present	present	ADJ
gujaf-384	114	29	economic	economic	ADJ
gujaf-384	114	30	and	and	CCONJ
gujaf-384	114	31	monetary	monetary	ADJ
gujaf-384	114	32	policy	policy	NOUN
gujaf-384	114	33	reforms	reform	NOUN
gujaf-384	114	34	in	in	ADP
gujaf-384	114	35	the	the	DET
gujaf-384	114	36	country	country	NOUN
gujaf-384	114	37	.	.	PUNCT
gujaf-384	115	1	the	the	DET
gujaf-384	115	2	findings	finding	NOUN
gujaf-384	115	3	may	may	AUX
gujaf-384	115	4	be	be	AUX
gujaf-384	115	5	different	different	ADJ
gujaf-384	115	6	if	if	SCONJ
gujaf-384	115	7	the	the	DET
gujaf-384	115	8	study	study	NOUN
gujaf-384	115	9	was	be	AUX
gujaf-384	115	10	conducted	conduct	VERB
gujaf-384	115	11	in	in	ADP
gujaf-384	115	12	a	a	DET
gujaf-384	115	13	context	context	NOUN
gujaf-384	115	14	or	or	CCONJ
gujaf-384	115	15	different	different	ADJ
gujaf-384	115	16	sector	sector	NOUN
gujaf-384	115	17	other	other	ADJ
gujaf-384	115	18	than	than	ADP
gujaf-384	115	19	deposit	deposit	NOUN
gujaf-384	115	20	money	money	NOUN
gujaf-384	115	21	banks	bank	NOUN
gujaf-384	115	22	(	(	PUNCT
gujaf-384	115	23	dmbs	dmb	NOUN
gujaf-384	115	24	)	)	PUNCT
gujaf-384	115	25	.	.	PUNCT
gujaf-384	116	1	odubuasi	odubuasi	PROPN
gujaf-384	116	2	et	et	PROPN
gujaf-384	116	3	al	al	PROPN
gujaf-384	116	4	.	.	PROPN
gujaf-384	117	1	(	(	PUNCT
gujaf-384	117	2	2022	2022	NUM
gujaf-384	117	3	)	)	PUNCT
gujaf-384	117	4	investigated	investigate	VERB
gujaf-384	117	5	the	the	DET
gujaf-384	117	6	effect	effect	NOUN
gujaf-384	117	7	of	of	ADP
gujaf-384	117	8	risk	risk	NOUN
gujaf-384	117	9	management	management	NOUN
gujaf-384	117	10	committee	committee	NOUN
gujaf-384	117	11	on	on	ADP
gujaf-384	117	12	the	the	DET
gujaf-384	117	13	performance	performance	NOUN
gujaf-384	117	14	of	of	ADP
gujaf-384	117	15	banks	bank	NOUN
gujaf-384	117	16	in	in	ADP
gujaf-384	117	17	nigeria	nigeria	PROPN
gujaf-384	117	18	.	.	PUNCT
gujaf-384	118	1	ex	ex	ADJ
gujaf-384	118	2	-	-	ADJ
gujaf-384	118	3	post	post	ADJ
gujaf-384	118	4	facto	facto	X
gujaf-384	118	5	research	research	NOUN
gujaf-384	118	6	design	design	NOUN
gujaf-384	118	7	was	be	AUX
gujaf-384	118	8	used	use	VERB
gujaf-384	118	9	.	.	PUNCT
gujaf-384	119	1	nine	nine	NUM
gujaf-384	119	2	banks	bank	NOUN
gujaf-384	119	3	were	be	AUX
gujaf-384	119	4	selected	select	VERB
gujaf-384	119	5	using	use	VERB
gujaf-384	119	6	purposive	purposive	ADJ
gujaf-384	119	7	sampling	sampling	NOUN
gujaf-384	119	8	technique	technique	NOUN
gujaf-384	119	9	whereas	whereas	SCONJ
gujaf-384	119	10	secondary	secondary	ADJ
gujaf-384	119	11	data	datum	NOUN
gujaf-384	119	12	were	be	AUX
gujaf-384	119	13	extracted	extract	VERB
gujaf-384	119	14	from	from	ADP
gujaf-384	119	15	the	the	DET
gujaf-384	119	16	annual	annual	ADJ
gujaf-384	119	17	reports	report	NOUN
gujaf-384	119	18	of	of	ADP
gujaf-384	119	19	the	the	DET
gujaf-384	119	20	banks	bank	NOUN
gujaf-384	119	21	from	from	ADP
gujaf-384	119	22	2010	2010	NUM
gujaf-384	119	23	to	to	ADP
gujaf-384	119	24	2019	2019	NUM
gujaf-384	119	25	.	.	PUNCT
gujaf-384	120	1	descriptive	descriptive	ADJ
gujaf-384	120	2	statistics	statistic	NOUN
gujaf-384	120	3	,	,	PUNCT
gujaf-384	120	4	correlation	correlation	NOUN
gujaf-384	120	5	analysis	analysis	NOUN
gujaf-384	120	6	and	and	CCONJ
gujaf-384	120	7	panel	panel	NOUN
gujaf-384	120	8	data	datum	NOUN
gujaf-384	120	9	regression	regression	NOUN
gujaf-384	120	10	analysis	analysis	NOUN
gujaf-384	120	11	were	be	AUX
gujaf-384	120	12	employed	employ	VERB
gujaf-384	120	13	in	in	ADP
gujaf-384	120	14	analyzing	analyze	VERB
gujaf-384	120	15	data	datum	NOUN
gujaf-384	120	16	.	.	PUNCT
gujaf-384	121	1	the	the	DET
gujaf-384	121	2	results	result	NOUN
gujaf-384	121	3	showed	show	VERB
gujaf-384	121	4	that	that	SCONJ
gujaf-384	121	5	risk	risk	NOUN
gujaf-384	121	6	committee	committee	NOUN
gujaf-384	121	7	accounting	accounting	NOUN
gujaf-384	121	8	expertise	expertise	NOUN
gujaf-384	121	9	has	have	VERB
gujaf-384	121	10	positive	positive	ADJ
gujaf-384	121	11	effect	effect	NOUN
gujaf-384	121	12	.	.	PUNCT
gujaf-384	122	1	however	however	ADV
gujaf-384	122	2	,	,	PUNCT
gujaf-384	122	3	the	the	DET
gujaf-384	122	4	study	study	NOUN
gujaf-384	122	5	is	be	AUX
gujaf-384	122	6	not	not	PART
gujaf-384	122	7	specific	specific	ADJ
gujaf-384	122	8	about	about	ADP
gujaf-384	122	9	the	the	DET
gujaf-384	122	10	size	size	NOUN
gujaf-384	122	11	of	of	ADP
gujaf-384	122	12	the	the	DET
gujaf-384	122	13	risk	risk	NOUN
gujaf-384	122	14	committee	committee	NOUN
gujaf-384	122	15	;	;	PUNCT
gujaf-384	122	16	a	a	DET
gujaf-384	122	17	variable	variable	ADJ
gujaf-384	122	18	inclusion	inclusion	NOUN
gujaf-384	122	19	gap	gap	NOUN
gujaf-384	122	20	.	.	PUNCT
gujaf-384	123	1	the	the	DET
gujaf-384	123	2	result	result	NOUN
gujaf-384	123	3	might	might	AUX
gujaf-384	123	4	have	have	AUX
gujaf-384	123	5	been	be	AUX
gujaf-384	123	6	different	different	ADJ
gujaf-384	123	7	if	if	SCONJ
gujaf-384	123	8	other	other	ADJ
gujaf-384	123	9	variables	variable	NOUN
gujaf-384	123	10	are	be	AUX
gujaf-384	123	11	used	use	VERB
gujaf-384	123	12	as	as	ADP
gujaf-384	123	13	moderating	moderate	VERB
gujaf-384	123	14	variables	variable	NOUN
gujaf-384	123	15	such	such	ADJ
gujaf-384	123	16	as	as	ADP
gujaf-384	123	17	managerial	managerial	ADJ
gujaf-384	123	18	ownership	ownership	NOUN
gujaf-384	123	19	and	and	CCONJ
gujaf-384	123	20	several	several	ADJ
gujaf-384	123	21	other	other	ADJ
gujaf-384	123	22	variables	variable	NOUN
gujaf-384	123	23	that	that	PRON
gujaf-384	123	24	can	can	AUX
gujaf-384	123	25	strengthen	strengthen	VERB
gujaf-384	123	26	the	the	DET
gujaf-384	123	27	results	result	NOUN
gujaf-384	123	28	,	,	PUNCT
gujaf-384	123	29	and	and	CCONJ
gujaf-384	123	30	a	a	DET
gujaf-384	123	31	longitudinal	longitudinal	ADJ
gujaf-384	123	32	study	study	NOUN
gujaf-384	123	33	which	which	PRON
gujaf-384	123	34	covers	cover	VERB
gujaf-384	123	35	a	a	DET
gujaf-384	123	36	longer	long	ADJ
gujaf-384	123	37	period	period	NOUN
gujaf-384	123	38	may	may	AUX
gujaf-384	123	39	improve	improve	VERB
gujaf-384	123	40	the	the	DET
gujaf-384	123	41	reliability	reliability	NOUN
gujaf-384	123	42	of	of	ADP
gujaf-384	123	43	the	the	DET
gujaf-384	123	44	result	result	NOUN
gujaf-384	123	45	.	.	PUNCT
gujaf-384	124	1	in	in	ADP
gujaf-384	124	2	another	another	DET
gujaf-384	124	3	study	study	NOUN
gujaf-384	124	4	conducted	conduct	VERB
gujaf-384	124	5	by	by	ADP
gujaf-384	124	6	sumaila	sumaila	PROPN
gujaf-384	124	7	and	and	CCONJ
gujaf-384	124	8	ofor	ofor	ADP
gujaf-384	124	9	(	(	PUNCT
gujaf-384	124	10	2022	2022	NUM
gujaf-384	124	11	)	)	PUNCT
gujaf-384	124	12	,	,	PUNCT
gujaf-384	124	13	the	the	DET
gujaf-384	124	14	study	study	NOUN
gujaf-384	124	15	focused	focus	VERB
gujaf-384	124	16	on	on	ADP
gujaf-384	124	17	the	the	DET
gujaf-384	124	18	investigation	investigation	NOUN
gujaf-384	124	19	of	of	ADP
gujaf-384	124	20	risk	risk	NOUN
gujaf-384	124	21	management	management	NOUN
gujaf-384	124	22	committee	committee	NOUN
gujaf-384	124	23	in	in	ADP
gujaf-384	124	24	the	the	DET
gujaf-384	124	25	context	context	NOUN
gujaf-384	124	26	of	of	ADP
gujaf-384	124	27	financial	financial	ADJ
gujaf-384	124	28	distress	distress	NOUN
gujaf-384	124	29	in	in	ADP
gujaf-384	124	30	nigeria	nigeria	PROPN
gujaf-384	124	31	drawing	draw	VERB
gujaf-384	124	32	samples	sample	NOUN
gujaf-384	124	33	from	from	ADP
gujaf-384	124	34	listed	list	VERB
gujaf-384	124	35	consumer	consumer	NOUN
gujaf-384	124	36	goods	good	NOUN
gujaf-384	124	37	firms	firm	NOUN
gujaf-384	124	38	on	on	ADP
gujaf-384	124	39	the	the	DET
gujaf-384	124	40	floor	floor	NOUN
gujaf-384	124	41	of	of	ADP
gujaf-384	124	42	the	the	DET
gujaf-384	124	43	nigerian	nigerian	ADJ
gujaf-384	124	44	exchange	exchange	NOUN
gujaf-384	124	45	group	group	NOUN
gujaf-384	124	46	market	market	NOUN
gujaf-384	124	47	.	.	PUNCT
gujaf-384	125	1	data	datum	NOUN
gujaf-384	125	2	set	set	VERB
gujaf-384	125	3	employed	employ	VERB
gujaf-384	125	4	in	in	ADP
gujaf-384	125	5	this	this	DET
gujaf-384	125	6	study	study	NOUN
gujaf-384	125	7	spans	span	VERB
gujaf-384	125	8	through	through	ADP
gujaf-384	125	9	the	the	DET
gujaf-384	125	10	periods	period	NOUN
gujaf-384	125	11	between	between	ADP
gujaf-384	125	12	2011	2011	NUM
gujaf-384	125	13	and	and	CCONJ
gujaf-384	125	14	2020	2020	NUM
gujaf-384	125	15	.	.	PUNCT
gujaf-384	126	1	the	the	DET
gujaf-384	126	2	test	test	NOUN
gujaf-384	126	3	of	of	ADP
gujaf-384	126	4	hypotheses	hypothesis	NOUN
gujaf-384	126	5	was	be	AUX
gujaf-384	126	6	done	do	VERB
gujaf-384	126	7	using	use	VERB
gujaf-384	126	8	the	the	DET
gujaf-384	126	9	panel	panel	NOUN
gujaf-384	126	10	random	random	ADJ
gujaf-384	126	11	effect	effect	NOUN
gujaf-384	126	12	regression	regression	NOUN
gujaf-384	126	13	.	.	PUNCT
gujaf-384	127	1	the	the	DET
gujaf-384	127	2	empirical	empirical	ADJ
gujaf-384	127	3	result	result	NOUN
gujaf-384	127	4	of	of	ADP
gujaf-384	127	5	this	this	DET
gujaf-384	127	6	study	study	NOUN
gujaf-384	127	7	leads	lead	VERB
gujaf-384	127	8	to	to	ADP
gujaf-384	127	9	the	the	DET
gujaf-384	127	10	conclusion	conclusion	NOUN
gujaf-384	127	11	that	that	SCONJ
gujaf-384	127	12	while	while	SCONJ
gujaf-384	127	13	an	an	DET
gujaf-384	127	14	increase	increase	NOUN
gujaf-384	127	15	in	in	ADP
gujaf-384	127	16	the	the	DET
gujaf-384	127	17	number	number	NOUN
gujaf-384	127	18	of	of	ADP
gujaf-384	127	19	risk	risk	NOUN
gujaf-384	127	20	committee	committee	NOUN
gujaf-384	127	21	members	member	NOUN
gujaf-384	127	22	will	will	AUX
gujaf-384	127	23	significantly	significantly	ADV
gujaf-384	127	24	increase	increase	VERB
gujaf-384	127	25	financial	financial	ADJ
gujaf-384	127	26	distress	distress	NOUN
gujaf-384	127	27	.	.	PUNCT
gujaf-384	128	1	although	although	SCONJ
gujaf-384	128	2	,	,	PUNCT
gujaf-384	128	3	the	the	DET
gujaf-384	128	4	data	datum	NOUN
gujaf-384	128	5	set	set	VERB
gujaf-384	128	6	employed	employ	VERB
gujaf-384	128	7	in	in	ADP
gujaf-384	128	8	the	the	DET
gujaf-384	128	9	study	study	NOUN
gujaf-384	128	10	stopped	stop	VERB
gujaf-384	128	11	at	at	ADP
gujaf-384	128	12	2020	2020	NUM
gujaf-384	128	13	and	and	CCONJ
gujaf-384	128	14	thus	thus	ADV
gujaf-384	128	15	,	,	PUNCT
gujaf-384	128	16	can	can	AUX
gujaf-384	128	17	not	not	PART
gujaf-384	128	18	be	be	AUX
gujaf-384	128	19	realistic	realistic	ADJ
gujaf-384	128	20	in	in	ADP
gujaf-384	128	21	judging	judge	VERB
gujaf-384	128	22	current	current	ADJ
gujaf-384	128	23	economic	economic	ADJ
gujaf-384	128	24	and	and	CCONJ
gujaf-384	128	25	monetary	monetary	ADJ
gujaf-384	128	26	policy	policy	NOUN
gujaf-384	128	27	phenomenon	phenomenon	NOUN
gujaf-384	128	28	in	in	ADP
gujaf-384	128	29	the	the	DET
gujaf-384	128	30	country	country	NOUN
gujaf-384	128	31	.	.	PUNCT
gujaf-384	129	1	the	the	DET
gujaf-384	129	2	findings	finding	NOUN
gujaf-384	129	3	may	may	AUX
gujaf-384	129	4	be	be	AUX
gujaf-384	129	5	different	different	ADJ
gujaf-384	129	6	if	if	SCONJ
gujaf-384	129	7	the	the	DET
gujaf-384	129	8	study	study	NOUN
gujaf-384	129	9	was	be	AUX
gujaf-384	129	10	conducted	conduct	VERB
gujaf-384	129	11	in	in	ADP
gujaf-384	129	12	different	different	ADJ
gujaf-384	129	13	sector	sector	NOUN
gujaf-384	129	14	other	other	ADJ
gujaf-384	129	15	than	than	ADP
gujaf-384	129	16	listed	list	VERB
gujaf-384	129	17	consumer	consumer	NOUN
gujaf-384	129	18	goods	good	NOUN
gujaf-384	129	19	firms	firm	NOUN
gujaf-384	129	20	.	.	PUNCT
gujaf-384	130	1	gusau	gusau	PROPN
gujaf-384	130	2	journal	journal	PROPN
gujaf-384	130	3	of	of	ADP
gujaf-384	130	4	accounting	accounting	NOUN
gujaf-384	130	5	and	and	CCONJ
gujaf-384	130	6	finance	finance	NOUN
gujaf-384	130	7	,	,	PUNCT
gujaf-384	130	8	vol.6	vol.6	PROPN
gujaf-384	130	9	,	,	PUNCT
gujaf-384	130	10	issue	issue	NOUN
gujaf-384	130	11	1	1	NUM
gujaf-384	130	12	,	,	PUNCT
gujaf-384	130	13	april	april	PROPN
gujaf-384	130	14	,	,	PUNCT
gujaf-384	130	15	2025	2025	NUM
gujaf-384	130	16	276	276	NUM
gujaf-384	130	17	a	a	DET
gujaf-384	130	18	recurring	recur	VERB
gujaf-384	130	19	theme	theme	NOUN
gujaf-384	130	20	in	in	ADP
gujaf-384	130	21	governance	governance	NOUN
gujaf-384	130	22	literature	literature	NOUN
gujaf-384	130	23	is	be	AUX
gujaf-384	130	24	whether	whether	SCONJ
gujaf-384	130	25	the	the	DET
gujaf-384	130	26	size	size	NOUN
gujaf-384	130	27	of	of	ADP
gujaf-384	130	28	a	a	DET
gujaf-384	130	29	risk	risk	NOUN
gujaf-384	130	30	committee	committee	NOUN
gujaf-384	130	31	contributes	contribute	VERB
gujaf-384	130	32	positively	positively	ADV
gujaf-384	130	33	to	to	ADP
gujaf-384	130	34	financial	financial	ADJ
gujaf-384	130	35	performance	performance	NOUN
gujaf-384	130	36	.	.	PUNCT
gujaf-384	131	1	some	some	DET
gujaf-384	131	2	studies	study	NOUN
gujaf-384	131	3	argue	argue	VERB
gujaf-384	131	4	that	that	SCONJ
gujaf-384	131	5	larger	large	ADJ
gujaf-384	131	6	committees	committee	NOUN
gujaf-384	131	7	facilitate	facilitate	VERB
gujaf-384	131	8	broader	broad	ADJ
gujaf-384	131	9	perspectives	perspective	NOUN
gujaf-384	131	10	and	and	CCONJ
gujaf-384	131	11	more	more	ADV
gujaf-384	131	12	effective	effective	ADJ
gujaf-384	131	13	risk	risk	NOUN
gujaf-384	131	14	oversight	oversight	NOUN
gujaf-384	131	15	(	(	PUNCT
gujaf-384	131	16	adebayo	adebayo	PROPN
gujaf-384	131	17	et	et	PROPN
gujaf-384	131	18	al	al	PROPN
gujaf-384	131	19	.	.	PROPN
gujaf-384	131	20	,	,	PUNCT
gujaf-384	131	21	2022	2022	NUM
gujaf-384	131	22	)	)	PUNCT
gujaf-384	131	23	,	,	PUNCT
gujaf-384	131	24	while	while	SCONJ
gujaf-384	131	25	others	other	NOUN
gujaf-384	131	26	suggest	suggest	VERB
gujaf-384	131	27	that	that	SCONJ
gujaf-384	131	28	larger	large	ADJ
gujaf-384	131	29	size	size	NOUN
gujaf-384	131	30	may	may	AUX
gujaf-384	131	31	hinder	hinder	VERB
gujaf-384	131	32	decision	decision	NOUN
gujaf-384	131	33	-	-	PUNCT
gujaf-384	131	34	making	make	VERB
gujaf-384	131	35	efficiency	efficiency	NOUN
gujaf-384	131	36	and	and	CCONJ
gujaf-384	131	37	reduce	reduce	VERB
gujaf-384	131	38	accountability	accountability	NOUN
gujaf-384	131	39	(	(	PUNCT
gujaf-384	131	40	sumaila	sumaila	PROPN
gujaf-384	131	41	&	&	CCONJ
gujaf-384	131	42	ofor	ofor	NOUN
gujaf-384	131	43	,	,	PUNCT
gujaf-384	131	44	2022	2022	NUM
gujaf-384	131	45	)	)	PUNCT
gujaf-384	131	46	.	.	PUNCT
gujaf-384	132	1	in	in	ADP
gujaf-384	132	2	the	the	DET
gujaf-384	132	3	nigerian	nigerian	ADJ
gujaf-384	132	4	context	context	NOUN
gujaf-384	132	5	,	,	PUNCT
gujaf-384	132	6	the	the	DET
gujaf-384	132	7	inconsistency	inconsistency	NOUN
gujaf-384	132	8	in	in	ADP
gujaf-384	132	9	findings	finding	NOUN
gujaf-384	132	10	may	may	AUX
gujaf-384	132	11	stem	stem	VERB
gujaf-384	132	12	from	from	ADP
gujaf-384	132	13	differences	difference	NOUN
gujaf-384	132	14	in	in	ADP
gujaf-384	132	15	committee	committee	NOUN
gujaf-384	132	16	functionality	functionality	NOUN
gujaf-384	132	17	rather	rather	ADV
gujaf-384	132	18	than	than	ADP
gujaf-384	132	19	sheer	sheer	ADJ
gujaf-384	132	20	size	size	NOUN
gujaf-384	132	21	.	.	PUNCT
gujaf-384	133	1	this	this	DET
gujaf-384	133	2	study	study	NOUN
gujaf-384	133	3	contributes	contribute	VERB
gujaf-384	133	4	by	by	ADP
gujaf-384	133	5	examining	examine	VERB
gujaf-384	133	6	not	not	PART
gujaf-384	133	7	only	only	ADV
gujaf-384	133	8	the	the	DET
gujaf-384	133	9	direct	direct	ADJ
gujaf-384	133	10	effect	effect	NOUN
gujaf-384	133	11	of	of	ADP
gujaf-384	133	12	committee	committee	NOUN
gujaf-384	133	13	size	size	NOUN
gujaf-384	133	14	on	on	ADP
gujaf-384	133	15	profitability	profitability	NOUN
gujaf-384	133	16	but	but	CCONJ
gujaf-384	133	17	also	also	ADV
gujaf-384	133	18	how	how	SCONJ
gujaf-384	133	19	operational	operational	ADJ
gujaf-384	133	20	risk	risk	NOUN
gujaf-384	133	21	influences	influence	VERB
gujaf-384	133	22	this	this	DET
gujaf-384	133	23	relationship	relationship	NOUN
gujaf-384	133	24	an	an	DET
gujaf-384	133	25	area	area	NOUN
gujaf-384	133	26	largely	largely	ADV
gujaf-384	133	27	unexplored	unexplored	ADJ
gujaf-384	133	28	in	in	ADP
gujaf-384	133	29	existing	exist	VERB
gujaf-384	133	30	research	research	NOUN
gujaf-384	133	31	.	.	PUNCT
gujaf-384	134	1	committee	committee	NOUN
gujaf-384	134	2	independence	independence	NOUN
gujaf-384	134	3	and	and	CCONJ
gujaf-384	134	4	risk	risk	NOUN
gujaf-384	134	5	oversight	oversight	NOUN
gujaf-384	134	6	ibrahim	ibrahim	PROPN
gujaf-384	134	7	et	et	PROPN
gujaf-384	134	8	al	al	PROPN
gujaf-384	134	9	.	.	PROPN
gujaf-384	135	1	(	(	PUNCT
gujaf-384	135	2	2020	2020	NUM
gujaf-384	135	3	)	)	PUNCT
gujaf-384	135	4	evaluates	evaluate	VERB
gujaf-384	135	5	the	the	DET
gujaf-384	135	6	effect	effect	NOUN
gujaf-384	135	7	of	of	ADP
gujaf-384	135	8	risk	risk	NOUN
gujaf-384	135	9	management	management	NOUN
gujaf-384	135	10	committee	committee	NOUN
gujaf-384	135	11	size	size	NOUN
gujaf-384	135	12	,	,	PUNCT
gujaf-384	135	13	independence	independence	NOUN
gujaf-384	135	14	,	,	PUNCT
gujaf-384	135	15	expertise	expertise	NOUN
gujaf-384	135	16	on	on	ADP
gujaf-384	135	17	financial	financial	ADJ
gujaf-384	135	18	performance	performance	NOUN
gujaf-384	135	19	of	of	ADP
gujaf-384	135	20	listed	list	VERB
gujaf-384	135	21	insurance	insurance	NOUN
gujaf-384	135	22	companies	company	NOUN
gujaf-384	135	23	in	in	ADP
gujaf-384	135	24	nigeria	nigeria	PROPN
gujaf-384	135	25	from	from	ADP
gujaf-384	135	26	2012	2012	NUM
gujaf-384	135	27	to	to	ADP
gujaf-384	135	28	2018	2018	NUM
gujaf-384	135	29	.	.	PUNCT
gujaf-384	136	1	from	from	ADP
gujaf-384	136	2	a	a	DET
gujaf-384	136	3	population	population	NOUN
gujaf-384	136	4	of	of	ADP
gujaf-384	136	5	27	27	NUM
gujaf-384	136	6	insurance	insurance	NOUN
gujaf-384	136	7	firms	firm	NOUN
gujaf-384	136	8	,	,	PUNCT
gujaf-384	136	9	the	the	DET
gujaf-384	136	10	study	study	NOUN
gujaf-384	136	11	employed	employ	VERB
gujaf-384	136	12	a	a	DET
gujaf-384	136	13	sample	sample	NOUN
gujaf-384	136	14	size	size	NOUN
gujaf-384	136	15	of	of	ADP
gujaf-384	136	16	(	(	PUNCT
gujaf-384	136	17	24	24	NUM
gujaf-384	136	18	)	)	PUNCT
gujaf-384	136	19	insurance	insurance	NOUN
gujaf-384	136	20	companies	company	NOUN
gujaf-384	136	21	.	.	PUNCT
gujaf-384	137	1	the	the	DET
gujaf-384	137	2	study	study	NOUN
gujaf-384	137	3	used	use	VERB
gujaf-384	137	4	secondary	secondary	ADJ
gujaf-384	137	5	data	datum	NOUN
gujaf-384	137	6	obtained	obtain	VERB
gujaf-384	137	7	from	from	ADP
gujaf-384	137	8	annual	annual	ADJ
gujaf-384	137	9	report	report	NOUN
gujaf-384	137	10	of	of	ADP
gujaf-384	137	11	the	the	DET
gujaf-384	137	12	firms	firm	NOUN
gujaf-384	137	13	.	.	PUNCT
gujaf-384	138	1	the	the	DET
gujaf-384	138	2	study	study	NOUN
gujaf-384	138	3	employed	employ	VERB
gujaf-384	138	4	random	random	ADJ
gujaf-384	138	5	effect	effect	NOUN
gujaf-384	138	6	regression	regression	NOUN
gujaf-384	138	7	model	model	NOUN
gujaf-384	138	8	and	and	CCONJ
gujaf-384	138	9	find	find	VERB
gujaf-384	138	10	that	that	SCONJ
gujaf-384	138	11	risk	risk	NOUN
gujaf-384	138	12	committee	committee	NOUN
gujaf-384	138	13	expertise	expertise	NOUN
gujaf-384	138	14	has	have	VERB
gujaf-384	138	15	negative	negative	ADJ
gujaf-384	138	16	and	and	CCONJ
gujaf-384	138	17	significant	significant	ADJ
gujaf-384	138	18	effect	effect	NOUN
gujaf-384	138	19	on	on	ADP
gujaf-384	138	20	financial	financial	ADJ
gujaf-384	138	21	performance	performance	NOUN
gujaf-384	138	22	while	while	SCONJ
gujaf-384	138	23	risk	risk	NOUN
gujaf-384	138	24	management	management	NOUN
gujaf-384	138	25	committee	committee	NOUN
gujaf-384	138	26	size	size	NOUN
gujaf-384	138	27	and	and	CCONJ
gujaf-384	138	28	independence	independence	NOUN
gujaf-384	138	29	does	do	AUX
gujaf-384	138	30	not	not	PART
gujaf-384	138	31	influence	influence	VERB
gujaf-384	138	32	financial	financial	ADJ
gujaf-384	138	33	performance	performance	NOUN
gujaf-384	138	34	.	.	PUNCT
gujaf-384	139	1	despite	despite	SCONJ
gujaf-384	139	2	the	the	DET
gujaf-384	139	3	regourosity	regourosity	NOUN
gujaf-384	139	4	of	of	ADP
gujaf-384	139	5	the	the	DET
gujaf-384	139	6	study	study	NOUN
gujaf-384	139	7	,	,	PUNCT
gujaf-384	139	8	the	the	DET
gujaf-384	139	9	data	datum	NOUN
gujaf-384	139	10	set	set	VERB
gujaf-384	139	11	employed	employ	VERB
gujaf-384	139	12	in	in	ADP
gujaf-384	139	13	the	the	DET
gujaf-384	139	14	study	study	NOUN
gujaf-384	139	15	stopped	stop	VERB
gujaf-384	139	16	at	at	ADP
gujaf-384	139	17	2018	2018	NUM
gujaf-384	139	18	which	which	PRON
gujaf-384	139	19	signifies	signify	VERB
gujaf-384	139	20	lack	lack	NOUN
gujaf-384	139	21	of	of	ADP
gujaf-384	139	22	recency	recency	NOUN
gujaf-384	139	23	and	and	CCONJ
gujaf-384	139	24	generalizability	generalizability	NOUN
gujaf-384	139	25	of	of	ADP
gujaf-384	139	26	the	the	DET
gujaf-384	139	27	study	study	NOUN
gujaf-384	139	28	.	.	PUNCT
gujaf-384	140	1	independence	independence	NOUN
gujaf-384	140	2	in	in	ADP
gujaf-384	140	3	risk	risk	NOUN
gujaf-384	140	4	committees	committee	NOUN
gujaf-384	140	5	is	be	AUX
gujaf-384	140	6	often	often	ADV
gujaf-384	140	7	viewed	view	VERB
gujaf-384	140	8	as	as	ADP
gujaf-384	140	9	a	a	DET
gujaf-384	140	10	hallmark	hallmark	NOUN
gujaf-384	140	11	of	of	ADP
gujaf-384	140	12	strong	strong	ADJ
gujaf-384	140	13	governance	governance	NOUN
gujaf-384	140	14	.	.	PUNCT
gujaf-384	141	1	independent	independent	ADJ
gujaf-384	141	2	members	member	NOUN
gujaf-384	141	3	are	be	AUX
gujaf-384	141	4	presumed	presume	VERB
gujaf-384	141	5	to	to	PART
gujaf-384	141	6	offer	offer	VERB
gujaf-384	141	7	unbiased	unbiased	ADJ
gujaf-384	141	8	judgment	judgment	NOUN
gujaf-384	141	9	,	,	PUNCT
gujaf-384	141	10	thereby	thereby	ADV
gujaf-384	141	11	enhancing	enhance	VERB
gujaf-384	141	12	oversight	oversight	NOUN
gujaf-384	141	13	and	and	CCONJ
gujaf-384	141	14	reducing	reduce	VERB
gujaf-384	141	15	agency	agency	NOUN
gujaf-384	141	16	costs	cost	NOUN
gujaf-384	141	17	(	(	PUNCT
gujaf-384	141	18	ibrahim	ibrahim	NOUN
gujaf-384	141	19	et	et	PROPN
gujaf-384	141	20	al	al	PROPN
gujaf-384	141	21	.	.	PROPN
gujaf-384	141	22	,	,	PUNCT
gujaf-384	141	23	2020	2020	NUM
gujaf-384	141	24	)	)	PUNCT
gujaf-384	141	25	.	.	PUNCT
gujaf-384	142	1	however	however	ADV
gujaf-384	142	2	,	,	PUNCT
gujaf-384	142	3	some	some	DET
gujaf-384	142	4	scholars	scholar	NOUN
gujaf-384	142	5	have	have	AUX
gujaf-384	142	6	argued	argue	VERB
gujaf-384	142	7	that	that	SCONJ
gujaf-384	142	8	excessive	excessive	ADJ
gujaf-384	142	9	independence	independence	NOUN
gujaf-384	142	10	,	,	PUNCT
gujaf-384	142	11	especially	especially	ADV
gujaf-384	142	12	when	when	SCONJ
gujaf-384	142	13	unaccompanied	unaccompanie	VERB
gujaf-384	142	14	by	by	ADP
gujaf-384	142	15	relevant	relevant	ADJ
gujaf-384	142	16	expertise	expertise	NOUN
gujaf-384	142	17	,	,	PUNCT
gujaf-384	142	18	can	can	AUX
gujaf-384	142	19	weaken	weaken	VERB
gujaf-384	142	20	committee	committee	NOUN
gujaf-384	142	21	effectiveness	effectiveness	NOUN
gujaf-384	142	22	and	and	CCONJ
gujaf-384	142	23	slow	slow	ADJ
gujaf-384	142	24	strategic	strategic	ADJ
gujaf-384	142	25	responsiveness	responsiveness	NOUN
gujaf-384	142	26	(	(	PUNCT
gujaf-384	142	27	brown	brown	PROPN
gujaf-384	142	28	&	&	CCONJ
gujaf-384	142	29	hassan	hassan	PROPN
gujaf-384	142	30	,	,	PUNCT
gujaf-384	142	31	2023	2023	NUM
gujaf-384	142	32	)	)	PUNCT
gujaf-384	142	33	.	.	PUNCT
gujaf-384	143	1	this	this	DET
gujaf-384	143	2	study	study	NOUN
gujaf-384	143	3	builds	build	VERB
gujaf-384	143	4	on	on	ADP
gujaf-384	143	5	this	this	DET
gujaf-384	143	6	debate	debate	NOUN
gujaf-384	143	7	by	by	ADP
gujaf-384	143	8	testing	test	VERB
gujaf-384	143	9	whether	whether	SCONJ
gujaf-384	143	10	the	the	DET
gujaf-384	143	11	influence	influence	NOUN
gujaf-384	143	12	of	of	ADP
gujaf-384	143	13	independence	independence	NOUN
gujaf-384	143	14	on	on	ADP
gujaf-384	143	15	profitability	profitability	NOUN
gujaf-384	143	16	is	be	AUX
gujaf-384	143	17	conditioned	condition	VERB
gujaf-384	143	18	by	by	ADP
gujaf-384	143	19	levels	level	NOUN
gujaf-384	143	20	of	of	ADP
gujaf-384	143	21	operational	operational	ADJ
gujaf-384	143	22	risk	risk	NOUN
gujaf-384	143	23	a	a	DET
gujaf-384	143	24	dimension	dimension	NOUN
gujaf-384	143	25	often	often	ADV
gujaf-384	143	26	overlooked	overlook	VERB
gujaf-384	143	27	in	in	ADP
gujaf-384	143	28	prior	prior	ADJ
gujaf-384	143	29	research	research	NOUN
gujaf-384	143	30	.	.	PUNCT
gujaf-384	144	1	operational	operational	ADJ
gujaf-384	144	2	risk	risk	NOUN
gujaf-384	144	3	as	as	ADP
gujaf-384	144	4	a	a	DET
gujaf-384	144	5	moderating	moderate	VERB
gujaf-384	144	6	variable	variable	ADJ
gujaf-384	144	7	ogbuga	ogbuga	NOUN
gujaf-384	144	8	et	et	PROPN
gujaf-384	144	9	al	al	PROPN
gujaf-384	144	10	.	.	PROPN
gujaf-384	145	1	(	(	PUNCT
gujaf-384	145	2	2021	2021	NUM
gujaf-384	145	3	)	)	PUNCT
gujaf-384	145	4	investigated	investigate	VERB
gujaf-384	145	5	the	the	DET
gujaf-384	145	6	effect	effect	NOUN
gujaf-384	145	7	of	of	ADP
gujaf-384	145	8	risk	risk	NOUN
gujaf-384	145	9	management	management	NOUN
gujaf-384	145	10	on	on	ADP
gujaf-384	145	11	financial	financial	ADJ
gujaf-384	145	12	performance	performance	NOUN
gujaf-384	145	13	of	of	ADP
gujaf-384	145	14	deposit	deposit	NOUN
gujaf-384	145	15	money	money	NOUN
gujaf-384	145	16	banks	bank	NOUN
gujaf-384	145	17	in	in	ADP
gujaf-384	145	18	kaduna	kaduna	PROPN
gujaf-384	145	19	state	state	PROPN
gujaf-384	145	20	.	.	PUNCT
gujaf-384	146	1	primary	primary	ADJ
gujaf-384	146	2	data	datum	NOUN
gujaf-384	146	3	was	be	AUX
gujaf-384	146	4	used	use	VERB
gujaf-384	146	5	and	and	CCONJ
gujaf-384	146	6	questionnaires	questionnaire	NOUN
gujaf-384	146	7	were	be	AUX
gujaf-384	146	8	administered	administer	VERB
gujaf-384	146	9	.	.	PUNCT
gujaf-384	147	1	data	datum	NOUN
gujaf-384	147	2	was	be	AUX
gujaf-384	147	3	analyzed	analyze	VERB
gujaf-384	147	4	using	use	VERB
gujaf-384	147	5	smartpls	smartpls	NOUN
gujaf-384	147	6	-	-	PUNCT
gujaf-384	147	7	sem	sem	NOUN
gujaf-384	147	8	.	.	PUNCT
gujaf-384	148	1	risk	risk	NOUN
gujaf-384	148	2	management	management	NOUN
gujaf-384	148	3	was	be	AUX
gujaf-384	148	4	the	the	DET
gujaf-384	148	5	independent	independent	ADJ
gujaf-384	148	6	variable	variable	NOUN
gujaf-384	148	7	and	and	CCONJ
gujaf-384	148	8	was	be	AUX
gujaf-384	148	9	proxied	proxie	VERB
gujaf-384	148	10	by	by	ADP
gujaf-384	148	11	credit	credit	NOUN
gujaf-384	148	12	risk	risk	NOUN
gujaf-384	148	13	,	,	PUNCT
gujaf-384	148	14	liquidity	liquidity	NOUN
gujaf-384	148	15	risk	risk	NOUN
gujaf-384	148	16	,	,	PUNCT
gujaf-384	148	17	operating	operate	VERB
gujaf-384	148	18	risk	risk	NOUN
gujaf-384	148	19	and	and	CCONJ
gujaf-384	148	20	interest	interest	NOUN
gujaf-384	148	21	rate	rate	NOUN
gujaf-384	148	22	risk	risk	NOUN
gujaf-384	148	23	while	while	SCONJ
gujaf-384	148	24	using	use	VERB
gujaf-384	148	25	performance	performance	NOUN
gujaf-384	148	26	as	as	ADP
gujaf-384	148	27	dependent	dependent	ADJ
gujaf-384	148	28	variable	variable	NOUN
gujaf-384	148	29	.	.	PUNCT
gujaf-384	149	1	the	the	DET
gujaf-384	149	2	findings	finding	NOUN
gujaf-384	149	3	revealed	reveal	VERB
gujaf-384	149	4	that	that	SCONJ
gujaf-384	149	5	credit	credit	NOUN
gujaf-384	149	6	risk	risk	NOUN
gujaf-384	149	7	,	,	PUNCT
gujaf-384	149	8	liquidity	liquidity	NOUN
gujaf-384	149	9	risk	risk	NOUN
gujaf-384	149	10	and	and	CCONJ
gujaf-384	149	11	interest	interest	NOUN
gujaf-384	149	12	rate	rate	NOUN
gujaf-384	149	13	risk	risk	NOUN
gujaf-384	149	14	significantly	significantly	ADV
gujaf-384	149	15	and	and	CCONJ
gujaf-384	149	16	positively	positively	ADV
gujaf-384	149	17	affected	affect	VERB
gujaf-384	149	18	the	the	DET
gujaf-384	149	19	performance	performance	NOUN
gujaf-384	149	20	of	of	ADP
gujaf-384	149	21	the	the	DET
gujaf-384	149	22	studied	study	VERB
gujaf-384	149	23	banks	bank	NOUN
gujaf-384	149	24	,	,	PUNCT
gujaf-384	149	25	while	while	SCONJ
gujaf-384	149	26	the	the	DET
gujaf-384	149	27	operating	operating	NOUN
gujaf-384	149	28	risk	risk	NOUN
gujaf-384	149	29	has	have	VERB
gujaf-384	149	30	a	a	DET
gujaf-384	149	31	negative	negative	ADJ
gujaf-384	149	32	and	and	CCONJ
gujaf-384	149	33	insignificant	insignificant	ADJ
gujaf-384	149	34	effect	effect	NOUN
gujaf-384	149	35	on	on	ADP
gujaf-384	149	36	the	the	DET
gujaf-384	149	37	performance	performance	NOUN
gujaf-384	149	38	of	of	ADP
gujaf-384	149	39	deposit	deposit	NOUN
gujaf-384	149	40	money	money	NOUN
gujaf-384	149	41	banks	bank	NOUN
gujaf-384	149	42	in	in	ADP
gujaf-384	149	43	kaduna	kaduna	PROPN
gujaf-384	149	44	state	state	PROPN
gujaf-384	149	45	.	.	PUNCT
gujaf-384	150	1	it	it	PRON
gujaf-384	150	2	was	be	AUX
gujaf-384	150	3	recommended	recommend	VERB
gujaf-384	150	4	that	that	SCONJ
gujaf-384	150	5	banks	bank	NOUN
gujaf-384	150	6	should	should	AUX
gujaf-384	150	7	encourage	encourage	VERB
gujaf-384	150	8	an	an	DET
gujaf-384	150	9	increase	increase	NOUN
gujaf-384	150	10	in	in	ADP
gujaf-384	150	11	the	the	DET
gujaf-384	150	12	loans	loan	NOUN
gujaf-384	150	13	and	and	CCONJ
gujaf-384	150	14	advances	advance	NOUN
gujaf-384	150	15	given	give	VERB
gujaf-384	150	16	to	to	ADP
gujaf-384	150	17	customers	customer	NOUN
gujaf-384	150	18	as	as	ADP
gujaf-384	150	19	this	this	PRON
gujaf-384	150	20	will	will	AUX
gujaf-384	150	21	enhance	enhance	VERB
gujaf-384	150	22	bank	bank	NOUN
gujaf-384	150	23	profitability	profitability	NOUN
gujaf-384	150	24	and	and	CCONJ
gujaf-384	150	25	establish	establish	VERB
gujaf-384	150	26	a	a	DET
gujaf-384	150	27	mechanism	mechanism	NOUN
gujaf-384	150	28	to	to	PART
gujaf-384	150	29	monitor	monitor	VERB
gujaf-384	150	30	market	market	NOUN
gujaf-384	150	31	movement	movement	NOUN
gujaf-384	150	32	of	of	ADP
gujaf-384	150	33	interest	interest	NOUN
gujaf-384	150	34	rate	rate	NOUN
gujaf-384	150	35	,	,	PUNCT
gujaf-384	150	36	as	as	SCONJ
gujaf-384	150	37	any	any	DET
gujaf-384	150	38	rise	rise	NOUN
gujaf-384	150	39	in	in	ADP
gujaf-384	150	40	interest	interest	NOUN
gujaf-384	150	41	rates	rate	NOUN
gujaf-384	150	42	pose	pose	VERB
gujaf-384	150	43	challenges	challenge	NOUN
gujaf-384	150	44	to	to	ADP
gujaf-384	150	45	the	the	DET
gujaf-384	150	46	banks	bank	NOUN
gujaf-384	150	47	.	.	PUNCT
gujaf-384	151	1	the	the	DET
gujaf-384	151	2	result	result	NOUN
gujaf-384	151	3	might	might	AUX
gujaf-384	151	4	have	have	AUX
gujaf-384	151	5	been	be	AUX
gujaf-384	151	6	different	different	ADJ
gujaf-384	151	7	if	if	SCONJ
gujaf-384	151	8	other	other	ADJ
gujaf-384	151	9	variables	variable	NOUN
gujaf-384	151	10	are	be	AUX
gujaf-384	151	11	used	use	VERB
gujaf-384	151	12	as	as	ADP
gujaf-384	151	13	moderating	moderate	VERB
gujaf-384	151	14	variables	variable	NOUN
gujaf-384	151	15	such	such	ADJ
gujaf-384	151	16	managerial	managerial	ADJ
gujaf-384	151	17	ownership	ownership	NOUN
gujaf-384	151	18	or	or	CCONJ
gujaf-384	151	19	other	other	ADJ
gujaf-384	151	20	variables	variable	NOUN
gujaf-384	151	21	that	that	PRON
gujaf-384	151	22	can	can	AUX
gujaf-384	151	23	strengthen	strengthen	VERB
gujaf-384	151	24	the	the	DET
gujaf-384	151	25	results	result	NOUN
gujaf-384	151	26	.	.	PUNCT
gujaf-384	152	1	ayodele	ayodele	PROPN
gujaf-384	152	2	and	and	CCONJ
gujaf-384	152	3	alabi	alabi	NOUN
gujaf-384	152	4	(	(	PUNCT
gujaf-384	152	5	2014	2014	NUM
gujaf-384	152	6	)	)	PUNCT
gujaf-384	152	7	examined	examine	VERB
gujaf-384	152	8	the	the	DET
gujaf-384	152	9	risk	risk	NOUN
gujaf-384	152	10	management	management	NOUN
gujaf-384	152	11	in	in	ADP
gujaf-384	152	12	the	the	DET
gujaf-384	152	13	nigerian	nigerian	ADJ
gujaf-384	152	14	banking	banking	NOUN
gujaf-384	152	15	industry	industry	NOUN
gujaf-384	152	16	.	.	PUNCT
gujaf-384	153	1	a	a	DET
gujaf-384	153	2	case	case	NOUN
gujaf-384	153	3	study	study	NOUN
gujaf-384	153	4	of	of	ADP
gujaf-384	153	5	first	first	ADJ
gujaf-384	153	6	bank	bank	PROPN
gujaf-384	153	7	of	of	ADP
gujaf-384	153	8	nigeria	nigeria	PROPN
gujaf-384	153	9	plc	plc	PROPN
gujaf-384	153	10	.	.	PROPN
gujaf-384	154	1	primary	primary	ADJ
gujaf-384	154	2	data	datum	NOUN
gujaf-384	154	3	was	be	AUX
gujaf-384	154	4	used	use	VERB
gujaf-384	154	5	.	.	PUNCT
gujaf-384	155	1	simple	simple	ADJ
gujaf-384	155	2	percentages	percentage	NOUN
gujaf-384	155	3	were	be	AUX
gujaf-384	155	4	used	use	VERB
gujaf-384	155	5	to	to	PART
gujaf-384	155	6	analyze	analyze	VERB
gujaf-384	155	7	the	the	DET
gujaf-384	155	8	respondents	respondent	NOUN
gujaf-384	155	9	’	’	PART
gujaf-384	155	10	responses	response	NOUN
gujaf-384	155	11	to	to	ADP
gujaf-384	155	12	each	each	PRON
gujaf-384	155	13	of	of	ADP
gujaf-384	155	14	the	the	DET
gujaf-384	155	15	question	question	NOUN
gujaf-384	155	16	while	while	SCONJ
gujaf-384	155	17	chisquare	chisquare	NOUN
gujaf-384	155	18	and	and	CCONJ
gujaf-384	155	19	the	the	DET
gujaf-384	155	20	analysis	analysis	NOUN
gujaf-384	155	21	of	of	ADP
gujaf-384	155	22	variance	variance	NOUN
gujaf-384	155	23	statistic	statistic	NOUN
gujaf-384	155	24	were	be	AUX
gujaf-384	155	25	used	use	VERB
gujaf-384	155	26	to	to	PART
gujaf-384	155	27	test	test	VERB
gujaf-384	155	28	the	the	DET
gujaf-384	155	29	stated	state	VERB
gujaf-384	155	30	hypothesis	hypothesis	NOUN
gujaf-384	155	31	.	.	PUNCT
gujaf-384	156	1	the	the	DET
gujaf-384	156	2	analysis	analysis	NOUN
gujaf-384	156	3	revealed	reveal	VERB
gujaf-384	156	4	that	that	SCONJ
gujaf-384	156	5	risk	risk	NOUN
gujaf-384	156	6	in	in	ADP
gujaf-384	156	7	the	the	DET
gujaf-384	156	8	gusau	gusau	ADJ
gujaf-384	156	9	journal	journal	NOUN
gujaf-384	156	10	of	of	ADP
gujaf-384	156	11	accounting	accounting	NOUN
gujaf-384	156	12	and	and	CCONJ
gujaf-384	156	13	finance	finance	NOUN
gujaf-384	156	14	,	,	PUNCT
gujaf-384	156	15	vol.6	vol.6	PROPN
gujaf-384	156	16	,	,	PUNCT
gujaf-384	156	17	issue	issue	NOUN
gujaf-384	156	18	1	1	NUM
gujaf-384	156	19	,	,	PUNCT
gujaf-384	156	20	april	april	PROPN
gujaf-384	156	21	,	,	PUNCT
gujaf-384	156	22	2025	2025	NUM
gujaf-384	156	23	277	277	NUM
gujaf-384	156	24	likelihood	likelihood	NOUN
gujaf-384	156	25	of	of	ADP
gujaf-384	156	26	fraud	fraud	NOUN
gujaf-384	156	27	and	and	CCONJ
gujaf-384	156	28	forgery	forgery	NOUN
gujaf-384	156	29	,	,	PUNCT
gujaf-384	156	30	operational	operational	ADJ
gujaf-384	156	31	risk	risk	NOUN
gujaf-384	156	32	is	be	AUX
gujaf-384	156	33	abounded	abound	VERB
gujaf-384	156	34	in	in	ADP
gujaf-384	156	35	the	the	DET
gujaf-384	156	36	nigeria	nigeria	PROPN
gujaf-384	156	37	banking	banking	NOUN
gujaf-384	156	38	operations	operation	NOUN
gujaf-384	156	39	which	which	PRON
gujaf-384	156	40	needed	need	VERB
gujaf-384	156	41	to	to	PART
gujaf-384	156	42	be	be	AUX
gujaf-384	156	43	managed	manage	VERB
gujaf-384	156	44	appropriately	appropriately	ADV
gujaf-384	156	45	in	in	ADP
gujaf-384	156	46	order	order	NOUN
gujaf-384	156	47	to	to	PART
gujaf-384	156	48	improve	improve	VERB
gujaf-384	156	49	performances	performance	NOUN
gujaf-384	156	50	and	and	CCONJ
gujaf-384	156	51	profitability	profitability	NOUN
gujaf-384	156	52	of	of	ADP
gujaf-384	156	53	the	the	DET
gujaf-384	156	54	banks	bank	NOUN
gujaf-384	156	55	.	.	PUNCT
gujaf-384	157	1	based	base	VERB
gujaf-384	157	2	on	on	ADP
gujaf-384	157	3	the	the	DET
gujaf-384	157	4	research	research	NOUN
gujaf-384	157	5	findings	finding	NOUN
gujaf-384	157	6	,	,	PUNCT
gujaf-384	157	7	it	it	PRON
gujaf-384	157	8	was	be	AUX
gujaf-384	157	9	discovered	discover	VERB
gujaf-384	157	10	that	that	SCONJ
gujaf-384	157	11	nigeria	nigeria	PROPN
gujaf-384	157	12	banking	banking	NOUN
gujaf-384	157	13	operations	operation	NOUN
gujaf-384	157	14	are	be	AUX
gujaf-384	157	15	affected	affect	VERB
gujaf-384	157	16	more	more	ADV
gujaf-384	157	17	by	by	ADP
gujaf-384	157	18	credit	credit	NOUN
gujaf-384	157	19	risk	risk	NOUN
gujaf-384	157	20	and	and	CCONJ
gujaf-384	157	21	operational	operational	ADJ
gujaf-384	157	22	risk	risk	NOUN
gujaf-384	157	23	than	than	ADP
gujaf-384	157	24	market	market	NOUN
gujaf-384	157	25	risk	risk	NOUN
gujaf-384	157	26	.	.	PUNCT
gujaf-384	158	1	it	it	PRON
gujaf-384	158	2	was	be	AUX
gujaf-384	158	3	recommended	recommend	VERB
gujaf-384	158	4	among	among	ADP
gujaf-384	158	5	others	other	NOUN
gujaf-384	158	6	that	that	PRON
gujaf-384	158	7	nigeria	nigeria	PROPN
gujaf-384	158	8	government	government	NOUN
gujaf-384	158	9	should	should	AUX
gujaf-384	158	10	strengthen	strengthen	VERB
gujaf-384	158	11	the	the	DET
gujaf-384	158	12	legal	legal	ADJ
gujaf-384	158	13	framework	framework	NOUN
gujaf-384	158	14	for	for	ADP
gujaf-384	158	15	the	the	DET
gujaf-384	158	16	enforcement	enforcement	NOUN
gujaf-384	158	17	of	of	ADP
gujaf-384	158	18	loans	loan	NOUN
gujaf-384	158	19	repayment	repayment	NOUN
gujaf-384	158	20	from	from	ADP
gujaf-384	158	21	borrowers	borrower	NOUN
gujaf-384	158	22	to	to	ADP
gujaf-384	158	23	banks	bank	NOUN
gujaf-384	158	24	upon	upon	SCONJ
gujaf-384	158	25	loan	loan	NOUN
gujaf-384	158	26	maturity	maturity	NOUN
gujaf-384	158	27	.	.	PUNCT
gujaf-384	159	1	and	and	CCONJ
gujaf-384	159	2	that	that	PRON
gujaf-384	159	3	financial	financial	ADJ
gujaf-384	159	4	regulator	regulator	NOUN
gujaf-384	159	5	must	must	AUX
gujaf-384	159	6	adopt	adopt	VERB
gujaf-384	159	7	risk	risk	NOUN
gujaf-384	159	8	management	management	NOUN
gujaf-384	159	9	approach	approach	NOUN
gujaf-384	159	10	that	that	PRON
gujaf-384	159	11	is	be	AUX
gujaf-384	159	12	in	in	ADP
gujaf-384	159	13	complete	complete	ADJ
gujaf-384	159	14	compliance	compliance	NOUN
gujaf-384	159	15	with	with	ADP
gujaf-384	159	16	international	international	ADJ
gujaf-384	159	17	standards	standard	NOUN
gujaf-384	159	18	focusing	focus	VERB
gujaf-384	159	19	on	on	ADP
gujaf-384	159	20	the	the	DET
gujaf-384	159	21	financial	financial	ADJ
gujaf-384	159	22	and	and	CCONJ
gujaf-384	159	23	operational	operational	ADJ
gujaf-384	159	24	risks	risk	NOUN
gujaf-384	159	25	faced	face	VERB
gujaf-384	159	26	by	by	ADP
gujaf-384	159	27	banks	bank	NOUN
gujaf-384	159	28	so	so	SCONJ
gujaf-384	159	29	as	as	SCONJ
gujaf-384	159	30	to	to	PART
gujaf-384	159	31	guide	guide	VERB
gujaf-384	159	32	against	against	ADP
gujaf-384	159	33	any	any	DET
gujaf-384	159	34	risks	risk	NOUN
gujaf-384	159	35	associated	associate	VERB
gujaf-384	159	36	with	with	ADP
gujaf-384	159	37	the	the	DET
gujaf-384	159	38	banking	banking	NOUN
gujaf-384	159	39	operations	operation	NOUN
gujaf-384	159	40	and	and	CCONJ
gujaf-384	159	41	existence	existence	NOUN
gujaf-384	159	42	.	.	PUNCT
gujaf-384	160	1	the	the	DET
gujaf-384	160	2	outcome	outcome	NOUN
gujaf-384	160	3	might	might	AUX
gujaf-384	160	4	be	be	AUX
gujaf-384	160	5	different	different	ADJ
gujaf-384	160	6	if	if	SCONJ
gujaf-384	160	7	the	the	DET
gujaf-384	160	8	approach	approach	NOUN
gujaf-384	160	9	of	of	ADP
gujaf-384	160	10	the	the	DET
gujaf-384	160	11	study	study	NOUN
gujaf-384	160	12	was	be	AUX
gujaf-384	160	13	quantitative	quantitative	ADJ
gujaf-384	160	14	or	or	CCONJ
gujaf-384	160	15	the	the	DET
gujaf-384	160	16	study	study	NOUN
gujaf-384	160	17	carried	carry	VERB
gujaf-384	160	18	out	out	ADP
gujaf-384	160	19	in	in	ADP
gujaf-384	160	20	other	other	ADJ
gujaf-384	160	21	sectors	sector	NOUN
gujaf-384	160	22	or	or	CCONJ
gujaf-384	160	23	different	different	ADJ
gujaf-384	160	24	context	context	NOUN
gujaf-384	160	25	.	.	PUNCT
gujaf-384	161	1	3.0	3.0	NUM
gujaf-384	161	2	methodology	methodology	NOUN
gujaf-384	161	3	this	this	DET
gujaf-384	161	4	study	study	NOUN
gujaf-384	161	5	adopts	adopt	VERB
gujaf-384	161	6	an	an	DET
gujaf-384	161	7	ex	ex	NOUN
gujaf-384	161	8	-	-	ADJ
gujaf-384	161	9	post	post	ADJ
gujaf-384	161	10	facto	facto	X
gujaf-384	161	11	research	research	NOUN
gujaf-384	161	12	design	design	NOUN
gujaf-384	161	13	,	,	PUNCT
gujaf-384	161	14	which	which	PRON
gujaf-384	161	15	is	be	AUX
gujaf-384	161	16	appropriate	appropriate	ADJ
gujaf-384	161	17	for	for	ADP
gujaf-384	161	18	investigating	investigate	VERB
gujaf-384	161	19	the	the	DET
gujaf-384	161	20	relationship	relationship	NOUN
gujaf-384	161	21	between	between	ADP
gujaf-384	161	22	corporate	corporate	ADJ
gujaf-384	161	23	governance	governance	NOUN
gujaf-384	161	24	attributes	attribute	NOUN
gujaf-384	161	25	and	and	CCONJ
gujaf-384	161	26	financial	financial	ADJ
gujaf-384	161	27	performance	performance	NOUN
gujaf-384	161	28	using	use	VERB
gujaf-384	161	29	historical	historical	ADJ
gujaf-384	161	30	data	datum	NOUN
gujaf-384	161	31	.	.	PUNCT
gujaf-384	162	1	the	the	DET
gujaf-384	162	2	positivist	positivist	ADJ
gujaf-384	162	3	philosophical	philosophical	ADJ
gujaf-384	162	4	approach	approach	NOUN
gujaf-384	162	5	guides	guide	VERB
gujaf-384	162	6	the	the	DET
gujaf-384	162	7	research	research	NOUN
gujaf-384	162	8	,	,	PUNCT
gujaf-384	162	9	as	as	SCONJ
gujaf-384	162	10	it	it	PRON
gujaf-384	162	11	emphasizes	emphasize	VERB
gujaf-384	162	12	objective	objective	ADJ
gujaf-384	162	13	measurement	measurement	NOUN
gujaf-384	162	14	and	and	CCONJ
gujaf-384	162	15	hypothesis	hypothesis	NOUN
gujaf-384	162	16	testing	testing	NOUN
gujaf-384	162	17	using	use	VERB
gujaf-384	162	18	quantitative	quantitative	ADJ
gujaf-384	162	19	data	datum	NOUN
gujaf-384	162	20	.	.	PUNCT
gujaf-384	163	1	the	the	DET
gujaf-384	163	2	expo	expo	NOUN
gujaf-384	163	3	-	-	PUNCT
gujaf-384	163	4	facto	facto	X
gujaf-384	163	5	approach	approach	NOUN
gujaf-384	163	6	was	be	AUX
gujaf-384	163	7	used	use	VERB
gujaf-384	163	8	for	for	ADP
gujaf-384	163	9	this	this	DET
gujaf-384	163	10	study	study	NOUN
gujaf-384	163	11	because	because	SCONJ
gujaf-384	163	12	it	it	PRON
gujaf-384	163	13	allows	allow	VERB
gujaf-384	163	14	for	for	ADP
gujaf-384	163	15	the	the	DET
gujaf-384	163	16	description	description	NOUN
gujaf-384	163	17	of	of	ADP
gujaf-384	163	18	the	the	DET
gujaf-384	163	19	variables	variable	NOUN
gujaf-384	163	20	through	through	ADP
gujaf-384	163	21	the	the	DET
gujaf-384	163	22	gathering	gathering	NOUN
gujaf-384	163	23	of	of	ADP
gujaf-384	163	24	factual	factual	ADJ
gujaf-384	163	25	historical	historical	ADJ
gujaf-384	163	26	secondary	secondary	ADJ
gujaf-384	163	27	data	datum	NOUN
gujaf-384	163	28	that	that	PRON
gujaf-384	163	29	describes	describe	VERB
gujaf-384	163	30	an	an	DET
gujaf-384	163	31	existing	exist	VERB
gujaf-384	163	32	phenomenon	phenomenon	NOUN
gujaf-384	163	33	.	.	PUNCT
gujaf-384	164	1	ex	ex	ADJ
gujaf-384	164	2	-	-	ADJ
gujaf-384	164	3	post	post	ADJ
gujaf-384	164	4	facto	facto	X
gujaf-384	164	5	research	research	NOUN
gujaf-384	164	6	design	design	NOUN
gujaf-384	164	7	was	be	AUX
gujaf-384	164	8	employed	employ	VERB
gujaf-384	164	9	based	base	VERB
gujaf-384	164	10	on	on	ADP
gujaf-384	164	11	the	the	DET
gujaf-384	164	12	research	research	NOUN
gujaf-384	164	13	philosophy	philosophy	NOUN
gujaf-384	164	14	and	and	CCONJ
gujaf-384	164	15	approach	approach	NOUN
gujaf-384	164	16	of	of	ADP
gujaf-384	164	17	the	the	DET
gujaf-384	164	18	study	study	NOUN
gujaf-384	164	19	being	be	AUX
gujaf-384	164	20	positivism	positivism	NOUN
gujaf-384	164	21	and	and	CCONJ
gujaf-384	164	22	quantitative	quantitative	ADJ
gujaf-384	164	23	respectively	respectively	ADV
gujaf-384	164	24	.	.	PUNCT
gujaf-384	165	1	specifically	specifically	ADV
gujaf-384	165	2	,	,	PUNCT
gujaf-384	165	3	the	the	DET
gujaf-384	165	4	choice	choice	NOUN
gujaf-384	165	5	of	of	ADP
gujaf-384	165	6	the	the	DET
gujaf-384	165	7	philosophy	philosophy	NOUN
gujaf-384	165	8	was	be	AUX
gujaf-384	165	9	based	base	VERB
gujaf-384	165	10	on	on	ADP
gujaf-384	165	11	the	the	DET
gujaf-384	165	12	quantitative	quantitative	ADJ
gujaf-384	165	13	approach	approach	NOUN
gujaf-384	165	14	that	that	PRON
gujaf-384	165	15	deals	deal	VERB
gujaf-384	165	16	with	with	ADP
gujaf-384	165	17	the	the	DET
gujaf-384	165	18	collection	collection	NOUN
gujaf-384	165	19	of	of	ADP
gujaf-384	165	20	panel	panel	NOUN
gujaf-384	165	21	data	datum	NOUN
gujaf-384	165	22	.	.	PUNCT
gujaf-384	166	1	the	the	DET
gujaf-384	166	2	population	population	NOUN
gujaf-384	166	3	consists	consist	VERB
gujaf-384	166	4	of	of	ADP
gujaf-384	166	5	all	all	DET
gujaf-384	166	6	14	14	NUM
gujaf-384	166	7	deposit	deposit	NOUN
gujaf-384	166	8	money	money	NOUN
gujaf-384	166	9	banks	bank	NOUN
gujaf-384	166	10	(	(	PUNCT
gujaf-384	166	11	dmbs	dmb	NOUN
gujaf-384	166	12	)	)	PUNCT
gujaf-384	166	13	listed	list	VERB
gujaf-384	166	14	on	on	ADP
gujaf-384	166	15	the	the	DET
gujaf-384	166	16	nigerian	nigerian	ADJ
gujaf-384	166	17	exchange	exchange	NOUN
gujaf-384	166	18	group	group	NOUN
gujaf-384	166	19	(	(	PUNCT
gujaf-384	166	20	ngx	ngx	PROPN
gujaf-384	166	21	)	)	PUNCT
gujaf-384	166	22	as	as	ADP
gujaf-384	166	23	of	of	ADP
gujaf-384	166	24	december	december	PROPN
gujaf-384	166	25	31	31	NUM
gujaf-384	166	26	,	,	PUNCT
gujaf-384	166	27	2023	2023	NUM
gujaf-384	166	28	.	.	PUNCT
gujaf-384	167	1	a	a	DET
gujaf-384	167	2	purposive	purposive	ADJ
gujaf-384	167	3	sampling	sampling	NOUN
gujaf-384	167	4	technique	technique	NOUN
gujaf-384	167	5	is	be	AUX
gujaf-384	167	6	employed	employ	VERB
gujaf-384	167	7	based	base	VERB
gujaf-384	167	8	on	on	ADP
gujaf-384	167	9	defined	define	VERB
gujaf-384	167	10	inclusion	inclusion	NOUN
gujaf-384	167	11	and	and	CCONJ
gujaf-384	167	12	exclusion	exclusion	NOUN
gujaf-384	167	13	criteria	criterion	NOUN
gujaf-384	167	14	.	.	PUNCT
gujaf-384	168	1	the	the	DET
gujaf-384	168	2	primary	primary	ADJ
gujaf-384	168	3	reason	reason	NOUN
gujaf-384	168	4	for	for	ADP
gujaf-384	168	5	adopting	adopt	VERB
gujaf-384	168	6	purposive	purposive	ADJ
gujaf-384	168	7	sampling	sampling	NOUN
gujaf-384	168	8	is	be	AUX
gujaf-384	168	9	to	to	PART
gujaf-384	168	10	ensure	ensure	VERB
gujaf-384	168	11	the	the	DET
gujaf-384	168	12	selection	selection	NOUN
gujaf-384	168	13	of	of	ADP
gujaf-384	168	14	banks	bank	NOUN
gujaf-384	168	15	with	with	ADP
gujaf-384	168	16	complete	complete	ADJ
gujaf-384	168	17	,	,	PUNCT
gujaf-384	168	18	consistent	consistent	ADJ
gujaf-384	168	19	,	,	PUNCT
gujaf-384	168	20	and	and	CCONJ
gujaf-384	168	21	comparable	comparable	ADJ
gujaf-384	168	22	financial	financial	ADJ
gujaf-384	168	23	data	datum	NOUN
gujaf-384	168	24	across	across	ADP
gujaf-384	168	25	the	the	DET
gujaf-384	168	26	15	15	NUM
gujaf-384	168	27	-	-	PUNCT
gujaf-384	168	28	year	year	NOUN
gujaf-384	168	29	study	study	NOUN
gujaf-384	168	30	period	period	NOUN
gujaf-384	168	31	(	(	PUNCT
gujaf-384	168	32	2009	2009	NUM
gujaf-384	168	33	–	–	PUNCT
gujaf-384	168	34	2023	2023	NUM
gujaf-384	168	35	)	)	PUNCT
gujaf-384	168	36	.	.	PUNCT
gujaf-384	169	1	this	this	DET
gujaf-384	169	2	period	period	NOUN
gujaf-384	169	3	allows	allow	VERB
gujaf-384	169	4	for	for	ADP
gujaf-384	169	5	robust	robust	ADJ
gujaf-384	169	6	longitudinal	longitudinal	ADJ
gujaf-384	169	7	analysis	analysis	NOUN
gujaf-384	169	8	and	and	CCONJ
gujaf-384	169	9	reflects	reflect	VERB
gujaf-384	169	10	both	both	PRON
gujaf-384	169	11	preand	preand	VERB
gujaf-384	169	12	post	post	ADJ
gujaf-384	169	13	-	-	ADJ
gujaf-384	169	14	reform	reform	ADJ
gujaf-384	169	15	periods	period	NOUN
gujaf-384	169	16	in	in	ADP
gujaf-384	169	17	the	the	DET
gujaf-384	169	18	nigerian	nigerian	ADJ
gujaf-384	169	19	banking	banking	NOUN
gujaf-384	169	20	sector	sector	NOUN
gujaf-384	169	21	.	.	PUNCT
gujaf-384	170	1	jaiz	jaiz	PROPN
gujaf-384	170	2	bank	bank	PROPN
gujaf-384	170	3	plc	plc	PROPN
gujaf-384	170	4	was	be	AUX
gujaf-384	170	5	excluded	exclude	VERB
gujaf-384	170	6	from	from	ADP
gujaf-384	170	7	the	the	DET
gujaf-384	170	8	sample	sample	NOUN
gujaf-384	170	9	for	for	ADP
gujaf-384	170	10	two	two	NUM
gujaf-384	170	11	main	main	ADJ
gujaf-384	170	12	reasons	reason	NOUN
gujaf-384	170	13	.	.	PUNCT
gujaf-384	171	1	first	first	ADV
gujaf-384	171	2	,	,	PUNCT
gujaf-384	171	3	it	it	PRON
gujaf-384	171	4	was	be	AUX
gujaf-384	171	5	listed	list	VERB
gujaf-384	171	6	in	in	ADP
gujaf-384	171	7	2017	2017	NUM
gujaf-384	171	8	and	and	CCONJ
gujaf-384	171	9	lacks	lack	VERB
gujaf-384	171	10	the	the	DET
gujaf-384	171	11	full	full	ADJ
gujaf-384	171	12	panel	panel	NOUN
gujaf-384	171	13	of	of	ADP
gujaf-384	171	14	data	datum	NOUN
gujaf-384	171	15	required	require	VERB
gujaf-384	171	16	from	from	ADP
gujaf-384	171	17	2009	2009	NUM
gujaf-384	171	18	.	.	PUNCT
gujaf-384	172	1	second	second	ADJ
gujaf-384	172	2	,	,	PUNCT
gujaf-384	172	3	jaiz	jaiz	PROPN
gujaf-384	172	4	operates	operate	VERB
gujaf-384	172	5	as	as	ADP
gujaf-384	172	6	a	a	DET
gujaf-384	172	7	non	non	ADJ
gujaf-384	172	8	-	-	NOUN
gujaf-384	172	9	interest	interest	ADJ
gujaf-384	172	10	(	(	PUNCT
gujaf-384	172	11	islamic	islamic	ADJ
gujaf-384	172	12	)	)	PUNCT
gujaf-384	172	13	bank	bank	NOUN
gujaf-384	172	14	,	,	PUNCT
gujaf-384	172	15	whose	whose	DET
gujaf-384	172	16	financial	financial	ADJ
gujaf-384	172	17	reporting	reporting	NOUN
gujaf-384	172	18	standards	standard	NOUN
gujaf-384	172	19	and	and	CCONJ
gujaf-384	172	20	operational	operational	ADJ
gujaf-384	172	21	models	model	NOUN
gujaf-384	172	22	differ	differ	VERB
gujaf-384	172	23	significantly	significantly	ADV
gujaf-384	172	24	from	from	ADP
gujaf-384	172	25	conventional	conventional	ADJ
gujaf-384	172	26	dmbs	dmb	NOUN
gujaf-384	172	27	.	.	PUNCT
gujaf-384	173	1	including	include	VERB
gujaf-384	173	2	it	it	PRON
gujaf-384	173	3	would	would	AUX
gujaf-384	173	4	compromise	compromise	VERB
gujaf-384	173	5	the	the	DET
gujaf-384	173	6	homogeneity	homogeneity	NOUN
gujaf-384	173	7	of	of	ADP
gujaf-384	173	8	the	the	DET
gujaf-384	173	9	sample	sample	NOUN
gujaf-384	173	10	and	and	CCONJ
gujaf-384	173	11	introduce	introduce	VERB
gujaf-384	173	12	bias	bias	NOUN
gujaf-384	173	13	into	into	ADP
gujaf-384	173	14	the	the	DET
gujaf-384	173	15	analysis	analysis	NOUN
gujaf-384	173	16	.	.	PUNCT
gujaf-384	174	1	thus	thus	ADV
gujaf-384	174	2	,	,	PUNCT
gujaf-384	174	3	the	the	DET
gujaf-384	174	4	final	final	ADJ
gujaf-384	174	5	sample	sample	NOUN
gujaf-384	174	6	comprises	comprise	VERB
gujaf-384	174	7	13	13	NUM
gujaf-384	174	8	banks	bank	NOUN
gujaf-384	174	9	with	with	ADP
gujaf-384	174	10	complete	complete	ADJ
gujaf-384	174	11	and	and	CCONJ
gujaf-384	174	12	consistent	consistent	ADJ
gujaf-384	174	13	financial	financial	ADJ
gujaf-384	174	14	records	record	NOUN
gujaf-384	174	15	,	,	PUNCT
gujaf-384	174	16	creating	create	VERB
gujaf-384	174	17	a	a	DET
gujaf-384	174	18	balanced	balanced	ADJ
gujaf-384	174	19	panel	panel	NOUN
gujaf-384	174	20	data	datum	NOUN
gujaf-384	174	21	set	set	VERB
gujaf-384	174	22	suitable	suitable	ADJ
gujaf-384	174	23	for	for	ADP
gujaf-384	174	24	robust	robust	ADJ
gujaf-384	174	25	econometric	econometric	ADJ
gujaf-384	174	26	analysis	analysis	NOUN
gujaf-384	174	27	.	.	PUNCT
gujaf-384	175	1	the	the	DET
gujaf-384	175	2	population	population	NOUN
gujaf-384	175	3	of	of	ADP
gujaf-384	175	4	this	this	DET
gujaf-384	175	5	study	study	NOUN
gujaf-384	175	6	includes	include	VERB
gujaf-384	175	7	all	all	DET
gujaf-384	175	8	fourteen	fourteen	NUM
gujaf-384	175	9	listed	list	VERB
gujaf-384	175	10	deposit	deposit	NOUN
gujaf-384	175	11	money	money	NOUN
gujaf-384	175	12	banks	bank	NOUN
gujaf-384	175	13	on	on	ADP
gujaf-384	175	14	the	the	DET
gujaf-384	175	15	nigerian	nigerian	ADJ
gujaf-384	175	16	exchange	exchange	NOUN
gujaf-384	175	17	group	group	NOUN
gujaf-384	175	18	as	as	ADP
gujaf-384	175	19	of	of	ADP
gujaf-384	175	20	december	december	PROPN
gujaf-384	175	21	31	31	NUM
gujaf-384	175	22	,	,	PUNCT
gujaf-384	175	23	2023	2023	NUM
gujaf-384	175	24	.	.	PUNCT
gujaf-384	176	1	however	however	ADV
gujaf-384	176	2	,	,	PUNCT
gujaf-384	176	3	based	base	VERB
gujaf-384	176	4	on	on	ADP
gujaf-384	176	5	specific	specific	ADJ
gujaf-384	176	6	criteria	criterion	NOUN
gujaf-384	176	7	such	such	ADJ
gujaf-384	176	8	as	as	ADP
gujaf-384	176	9	being	be	AUX
gujaf-384	176	10	listed	list	VERB
gujaf-384	176	11	before	before	ADP
gujaf-384	176	12	2009	2009	NUM
gujaf-384	176	13	,	,	PUNCT
gujaf-384	176	14	remaining	remaining	AUX
gujaf-384	176	15	listed	list	VERB
gujaf-384	176	16	through	through	ADP
gujaf-384	176	17	2023	2023	NUM
gujaf-384	176	18	,	,	PUNCT
gujaf-384	176	19	having	have	VERB
gujaf-384	176	20	complete	complete	ADJ
gujaf-384	176	21	annual	annual	ADJ
gujaf-384	176	22	reports	report	NOUN
gujaf-384	176	23	,	,	PUNCT
gujaf-384	176	24	and	and	CCONJ
gujaf-384	176	25	engaging	engage	VERB
gujaf-384	176	26	strictly	strictly	ADV
gujaf-384	176	27	in	in	ADP
gujaf-384	176	28	conventional	conventional	ADJ
gujaf-384	176	29	banking	banking	NOUN
gujaf-384	176	30	,	,	PUNCT
gujaf-384	176	31	only	only	ADV
gujaf-384	176	32	thirteen	thirteen	NUM
gujaf-384	176	33	banks	bank	NOUN
gujaf-384	176	34	were	be	AUX
gujaf-384	176	35	selected	select	VERB
gujaf-384	176	36	for	for	ADP
gujaf-384	176	37	the	the	DET
gujaf-384	176	38	study	study	NOUN
gujaf-384	176	39	.	.	PUNCT
gujaf-384	177	1	jaiz	jaiz	PROPN
gujaf-384	177	2	bank	bank	PROPN
gujaf-384	177	3	plc	plc	PROPN
gujaf-384	177	4	was	be	AUX
gujaf-384	177	5	excluded	exclude	VERB
gujaf-384	177	6	because	because	SCONJ
gujaf-384	177	7	it	it	PRON
gujaf-384	177	8	operates	operate	VERB
gujaf-384	177	9	under	under	ADP
gujaf-384	177	10	a	a	DET
gujaf-384	177	11	non	non	ADJ
gujaf-384	177	12	-	-	ADJ
gujaf-384	177	13	conventional	conventional	ADJ
gujaf-384	177	14	banking	banking	NOUN
gujaf-384	177	15	model	model	NOUN
gujaf-384	177	16	and	and	CCONJ
gujaf-384	177	17	was	be	AUX
gujaf-384	177	18	listed	list	VERB
gujaf-384	177	19	after	after	ADP
gujaf-384	177	20	the	the	DET
gujaf-384	177	21	cut	cut	NOUN
gujaf-384	177	22	-	-	PUNCT
gujaf-384	177	23	off	off	ADP
gujaf-384	177	24	year	year	NOUN
gujaf-384	177	25	.	.	PUNCT
gujaf-384	178	1	the	the	DET
gujaf-384	178	2	final	final	ADJ
gujaf-384	178	3	sample	sample	NOUN
gujaf-384	178	4	was	be	AUX
gujaf-384	178	5	determined	determine	VERB
gujaf-384	178	6	using	use	VERB
gujaf-384	178	7	a	a	DET
gujaf-384	178	8	census	census	NOUN
gujaf-384	178	9	approach	approach	NOUN
gujaf-384	178	10	guided	guide	VERB
gujaf-384	178	11	by	by	ADP
gujaf-384	178	12	these	these	DET
gujaf-384	178	13	defined	define	VERB
gujaf-384	178	14	selection	selection	NOUN
gujaf-384	178	15	filters	filter	NOUN
gujaf-384	178	16	.	.	PUNCT
gujaf-384	179	1	the	the	DET
gujaf-384	179	2	source	source	NOUN
gujaf-384	179	3	of	of	ADP
gujaf-384	179	4	data	datum	NOUN
gujaf-384	179	5	collection	collection	NOUN
gujaf-384	179	6	was	be	AUX
gujaf-384	179	7	secondary	secondary	ADJ
gujaf-384	179	8	as	as	SCONJ
gujaf-384	179	9	the	the	DET
gujaf-384	179	10	data	datum	NOUN
gujaf-384	179	11	set	set	VERB
gujaf-384	179	12	was	be	AUX
gujaf-384	179	13	extracted	extract	VERB
gujaf-384	179	14	from	from	ADP
gujaf-384	179	15	the	the	DET
gujaf-384	179	16	sampled	sample	VERB
gujaf-384	179	17	dmbs	dmb	NOUN
gujaf-384	179	18	audited	audit	VERB
gujaf-384	179	19	annual	annual	ADJ
gujaf-384	179	20	reports	report	NOUN
gujaf-384	179	21	and	and	CCONJ
gujaf-384	179	22	accounts	account	NOUN
gujaf-384	179	23	for	for	ADP
gujaf-384	179	24	the	the	DET
gujaf-384	179	25	period	period	NOUN
gujaf-384	179	26	2009	2009	NUM
gujaf-384	179	27	to	to	ADP
gujaf-384	179	28	2023	2023	NUM
gujaf-384	179	29	.	.	PUNCT
gujaf-384	180	1	this	this	PRON
gujaf-384	180	2	generated	generate	VERB
gujaf-384	180	3	a	a	DET
gujaf-384	180	4	panel	panel	NOUN
gujaf-384	180	5	data	datum	NOUN
gujaf-384	180	6	set	set	VERB
gujaf-384	180	7	that	that	PRON
gujaf-384	180	8	was	be	AUX
gujaf-384	180	9	analyzed	analyze	VERB
gujaf-384	180	10	using	use	VERB
gujaf-384	180	11	the	the	DET
gujaf-384	180	12	multiple	multiple	ADJ
gujaf-384	180	13	regression	regression	NOUN
gujaf-384	180	14	technique	technique	NOUN
gujaf-384	180	15	.	.	PUNCT
gujaf-384	181	1	this	this	DET
gujaf-384	181	2	technique	technique	NOUN
gujaf-384	181	3	was	be	AUX
gujaf-384	181	4	used	use	VERB
gujaf-384	181	5	to	to	PART
gujaf-384	181	6	estimate	estimate	VERB
gujaf-384	181	7	the	the	DET
gujaf-384	181	8	fixed	fix	VERB
gujaf-384	181	9	effect	effect	NOUN
gujaf-384	181	10	and	and	CCONJ
gujaf-384	181	11	random	random	ADJ
gujaf-384	181	12	effect	effect	NOUN
gujaf-384	181	13	models	model	NOUN
gujaf-384	181	14	.	.	PUNCT
gujaf-384	182	1	gusau	gusau	ADJ
gujaf-384	182	2	journal	journal	PROPN
gujaf-384	182	3	of	of	ADP
gujaf-384	182	4	accounting	accounting	NOUN
gujaf-384	182	5	and	and	CCONJ
gujaf-384	182	6	finance	finance	NOUN
gujaf-384	182	7	,	,	PUNCT
gujaf-384	182	8	vol.6	vol.6	PROPN
gujaf-384	182	9	,	,	PUNCT
gujaf-384	182	10	issue	issue	NOUN
gujaf-384	182	11	1	1	NUM
gujaf-384	182	12	,	,	PUNCT
gujaf-384	182	13	april	april	PROPN
gujaf-384	182	14	,	,	PUNCT
gujaf-384	182	15	2025	2025	NUM
gujaf-384	182	16	278	278	NUM
gujaf-384	182	17	model	model	NOUN
gujaf-384	182	18	specification	specification	NOUN
gujaf-384	182	19	based	base	VERB
gujaf-384	182	20	on	on	ADP
gujaf-384	182	21	the	the	DET
gujaf-384	182	22	specific	specific	ADJ
gujaf-384	182	23	objectives	objective	NOUN
gujaf-384	182	24	of	of	ADP
gujaf-384	182	25	the	the	DET
gujaf-384	182	26	study	study	NOUN
gujaf-384	182	27	and	and	CCONJ
gujaf-384	182	28	the	the	DET
gujaf-384	182	29	various	various	ADJ
gujaf-384	182	30	hypothesis	hypothesis	NOUN
gujaf-384	182	31	of	of	ADP
gujaf-384	182	32	the	the	DET
gujaf-384	182	33	study	study	NOUN
gujaf-384	182	34	,	,	PUNCT
gujaf-384	182	35	the	the	DET
gujaf-384	182	36	variables	variable	NOUN
gujaf-384	182	37	are	be	AUX
gujaf-384	182	38	combined	combine	VERB
gujaf-384	182	39	into	into	ADP
gujaf-384	182	40	a	a	DET
gujaf-384	182	41	functional	functional	ADJ
gujaf-384	182	42	relation	relation	NOUN
gujaf-384	182	43	in	in	ADP
gujaf-384	182	44	order	order	NOUN
gujaf-384	182	45	to	to	PART
gujaf-384	182	46	examine	examine	VERB
gujaf-384	182	47	the	the	DET
gujaf-384	182	48	impact	impact	NOUN
gujaf-384	182	49	of	of	ADP
gujaf-384	182	50	risk	risk	NOUN
gujaf-384	182	51	committee	committee	NOUN
gujaf-384	182	52	attributes	attribute	VERB
gujaf-384	182	53	on	on	ADP
gujaf-384	182	54	profitability	profitability	NOUN
gujaf-384	182	55	of	of	ADP
gujaf-384	182	56	listed	list	VERB
gujaf-384	182	57	dmbs	dmb	NOUN
gujaf-384	182	58	in	in	ADP
gujaf-384	182	59	nigeria	nigeria	PROPN
gujaf-384	182	60	:	:	PUNCT
gujaf-384	182	61	moderated	moderate	VERB
gujaf-384	182	62	by	by	ADP
gujaf-384	182	63	operational	operational	ADJ
gujaf-384	182	64	risk	risk	NOUN
gujaf-384	182	65	.	.	PUNCT
gujaf-384	183	1	the	the	DET
gujaf-384	183	2	study	study	NOUN
gujaf-384	183	3	adopted	adopt	VERB
gujaf-384	183	4	the	the	DET
gujaf-384	183	5	model	model	NOUN
gujaf-384	183	6	of	of	ADP
gujaf-384	183	7	okoye	okoye	PROPN
gujaf-384	183	8	&	&	CCONJ
gujaf-384	183	9	eze	eze	PROPN
gujaf-384	183	10	,	,	PUNCT
gujaf-384	183	11	2023	2023	NUM
gujaf-384	183	12	:	:	PUNCT
gujaf-384	183	13	profitability	profitability	NOUN
gujaf-384	183	14	it	it	PRON
gujaf-384	183	15	=	=	SYM
gujaf-384	183	16	β0+β1rmcsit+β2rmciit+β3	β0+β1rmcsit+β2rmciit+β3	NUM
gujaf-384	183	17	rmceit+β4rmcmit+β5bszit+β6carit+β7levit+ϵit	rmceit+β4rmcmit+β5bszit+β6carit+β7levit+ϵit	PROPN
gujaf-384	183	18	.	.	PUNCT
gujaf-384	184	1	therefore	therefore	ADV
gujaf-384	184	2	,	,	PUNCT
gujaf-384	184	3	the	the	DET
gujaf-384	184	4	model	model	NOUN
gujaf-384	184	5	is	be	AUX
gujaf-384	184	6	empirically	empirically	ADV
gujaf-384	184	7	stated	state	VERB
gujaf-384	184	8	as	as	SCONJ
gujaf-384	184	9	follows	follow	VERB
gujaf-384	184	10	;	;	PUNCT
gujaf-384	184	11	direct	direct	ADJ
gujaf-384	184	12	relationship	relationship	NOUN
gujaf-384	184	13	:	:	PUNCT
gujaf-384	184	14	roait	roait	NOUN
gujaf-384	184	15	=	=	PUNCT
gujaf-384	184	16	α	α	PROPN
gujaf-384	184	17	+	+	NOUN
gujaf-384	184	18	β1rcsit+	β1rcsit+	NOUN
gujaf-384	184	19	β2rciit	β2rciit	NOUN
gujaf-384	184	20	+	+	NUM
gujaf-384	184	21	β3oprit	β3oprit	NOUN
gujaf-384	184	22	+	+	CCONJ
gujaf-384	184	23	β4fsit	β4fsit	NOUN
gujaf-384	185	1	+	+	CCONJ
gujaf-384	186	1	β5levit	β5levit	CCONJ
gujaf-384	186	2	+	+	CCONJ
gujaf-384	186	3	eit	eit	PRON
gujaf-384	186	4	…	…	X
gujaf-384	186	5	……	……	NOUN
gujaf-384	186	6	……	……	NOUN
gujaf-384	186	7	……	……	NOUN
gujaf-384	186	8	……	……	NOUN
gujaf-384	186	9	……	……	NOUN
gujaf-384	186	10	……	……	NOUN
gujaf-384	186	11	……	……	NOUN
gujaf-384	186	12	……	……	NOUN
gujaf-384	186	13	(	(	PUNCT
gujaf-384	186	14	1	1	NUM
gujaf-384	186	15	)	)	PUNCT
gujaf-384	186	16	indirect	indirect	ADJ
gujaf-384	186	17	relationship	relationship	NOUN
gujaf-384	186	18	:	:	PUNCT
gujaf-384	186	19	roait	roait	NOUN
gujaf-384	186	20	=	=	PUNCT
gujaf-384	186	21	α	α	PROPN
gujaf-384	186	22	+	+	CCONJ
gujaf-384	186	23	β1rcsit	β1rcsit	PROPN
gujaf-384	186	24	+	+	NUM
gujaf-384	186	25	β2rciit+	β2rciit+	PROPN
gujaf-384	186	26	β3oprit	β3oprit	NOUN
gujaf-384	186	27	+	+	NUM
gujaf-384	186	28	β4rcs*oprit	β4rcs*oprit	X
gujaf-384	187	1	+	+	CCONJ
gujaf-384	187	2	β5rci*oprit	β5rci*oprit	X
gujaf-384	188	1	+	+	CCONJ
gujaf-384	188	2	β6rce	β6rce	NOUN
gujaf-384	188	3	*	*	PUNCT
gujaf-384	188	4	oprit	oprit	NOUN
gujaf-384	188	5	+	+	CCONJ
gujaf-384	188	6	β7fsit	β7fsit	PROPN
gujaf-384	188	7	+	+	CCONJ
gujaf-384	188	8	β8levit	β8levit	PROPN
gujaf-384	188	9	+	+	CCONJ
gujaf-384	188	10	eit	eit	X
gujaf-384	188	11	……	……	NOUN
gujaf-384	188	12	……	……	NOUN
gujaf-384	188	13	……	……	NOUN
gujaf-384	188	14	……	……	NOUN
gujaf-384	188	15	……	……	NOUN
gujaf-384	188	16	……	……	NOUN
gujaf-384	188	17	……	……	NOUN
gujaf-384	188	18	……	……	NOUN
gujaf-384	188	19	……	……	NOUN
gujaf-384	188	20	……	……	NOUN
gujaf-384	188	21	……	……	NOUN
gujaf-384	188	22	……	……	NOUN
gujaf-384	188	23	……	……	NOUN
gujaf-384	188	24	……	……	NOUN
gujaf-384	188	25	……	……	NOUN
gujaf-384	188	26	……	……	NOUN
gujaf-384	188	27	……	……	NOUN
gujaf-384	188	28	……	……	NOUN
gujaf-384	188	29	……	……	NOUN
gujaf-384	188	30	……	……	NOUN
gujaf-384	188	31	……	……	NOUN
gujaf-384	188	32	.	.	PUNCT
gujaf-384	189	1	(	(	PUNCT
gujaf-384	189	2	2	2	NUM
gujaf-384	189	3	)	)	PUNCT
gujaf-384	189	4	where	where	SCONJ
gujaf-384	189	5	:	:	PUNCT
gujaf-384	189	6	roa	roa	PROPN
gujaf-384	189	7	=	=	PUNCT
gujaf-384	189	8	return	return	VERB
gujaf-384	189	9	on	on	ADP
gujaf-384	189	10	assets	asset	NOUN
gujaf-384	189	11	,	,	PUNCT
gujaf-384	189	12	α	α	NOUN
gujaf-384	189	13	=	=	SYM
gujaf-384	189	14	intercept	intercept	NOUN
gujaf-384	189	15	or	or	CCONJ
gujaf-384	189	16	constant	constant	ADJ
gujaf-384	189	17	term	term	NOUN
gujaf-384	189	18	,	,	PUNCT
gujaf-384	189	19	β1	β1	PROPN
gujaf-384	189	20	–	–	PUNCT
gujaf-384	189	21	β8	β8	NOUN
gujaf-384	189	22	=	=	PUNCT
gujaf-384	189	23	coefficients	coefficient	NOUN
gujaf-384	189	24	of	of	ADP
gujaf-384	189	25	the	the	DET
gujaf-384	189	26	independent	independent	ADJ
gujaf-384	189	27	variables	variable	NOUN
gujaf-384	189	28	,	,	PUNCT
gujaf-384	189	29	opr	opr	NOUN
gujaf-384	189	30	=	=	SYM
gujaf-384	189	31	operational	operational	ADJ
gujaf-384	189	32	risk	risk	NOUN
gujaf-384	189	33	of	of	ADP
gujaf-384	189	34	firm	firm	ADJ
gujaf-384	189	35	“	"	PUNCT
gujaf-384	189	36	i	i	NOUN
gujaf-384	189	37	”	"	PUNCT
gujaf-384	189	38	at	at	ADP
gujaf-384	189	39	time	time	NOUN
gujaf-384	189	40	“	"	PUNCT
gujaf-384	189	41	t	t	PROPN
gujaf-384	189	42	”	"	PUNCT
gujaf-384	189	43	,	,	PUNCT
gujaf-384	189	44	rcs	rcs	PROPN
gujaf-384	189	45	=	=	NOUN
gujaf-384	189	46	risk	risk	NOUN
gujaf-384	189	47	committee	committee	NOUN
gujaf-384	189	48	size	size	NOUN
gujaf-384	189	49	of	of	ADP
gujaf-384	189	50	firm	firm	ADJ
gujaf-384	189	51	“	"	PUNCT
gujaf-384	189	52	i	i	NOUN
gujaf-384	189	53	”	"	PUNCT
gujaf-384	189	54	at	at	ADP
gujaf-384	189	55	time	time	NOUN
gujaf-384	189	56	“	"	PUNCT
gujaf-384	189	57	t	t	PROPN
gujaf-384	189	58	”	"	PUNCT
gujaf-384	189	59	,	,	PUNCT
gujaf-384	189	60	rci	rci	NOUN
gujaf-384	189	61	=	=	SYM
gujaf-384	189	62	risk	risk	NOUN
gujaf-384	189	63	committee	committee	NOUN
gujaf-384	189	64	independence	independence	NOUN
gujaf-384	189	65	of	of	ADP
gujaf-384	189	66	firm	firm	ADJ
gujaf-384	189	67	“	"	PUNCT
gujaf-384	189	68	i	i	NOUN
gujaf-384	189	69	”	"	PUNCT
gujaf-384	189	70	at	at	ADP
gujaf-384	189	71	time	time	NOUN
gujaf-384	189	72	“	"	PUNCT
gujaf-384	189	73	t	t	PROPN
gujaf-384	189	74	”	"	PUNCT
gujaf-384	189	75	,	,	PUNCT
gujaf-384	189	76	fs	fs	ADP
gujaf-384	189	77	=	=	PUNCT
gujaf-384	189	78	firm	firm	ADJ
gujaf-384	189	79	size	size	NOUN
gujaf-384	189	80	of	of	ADP
gujaf-384	189	81	firm	firm	ADJ
gujaf-384	189	82	“	"	PUNCT
gujaf-384	189	83	i	i	NOUN
gujaf-384	189	84	”	"	PUNCT
gujaf-384	189	85	at	at	ADP
gujaf-384	189	86	time	time	NOUN
gujaf-384	189	87	“	"	PUNCT
gujaf-384	189	88	t	t	PROPN
gujaf-384	189	89	”	"	PUNCT
gujaf-384	189	90	,	,	PUNCT
gujaf-384	189	91	lev	lev	NOUN
gujaf-384	189	92	=	=	SYM
gujaf-384	189	93	leverage	leverage	NOUN
gujaf-384	189	94	of	of	ADP
gujaf-384	189	95	firm	firm	ADJ
gujaf-384	189	96	“	"	PUNCT
gujaf-384	189	97	i	i	NOUN
gujaf-384	189	98	”	"	PUNCT
gujaf-384	189	99	at	at	ADP
gujaf-384	189	100	time	time	NOUN
gujaf-384	189	101	“	"	PUNCT
gujaf-384	189	102	t	t	PROPN
gujaf-384	189	103	”	"	PUNCT
gujaf-384	189	104	and	and	CCONJ
gujaf-384	189	105	eit	eit	NOUN
gujaf-384	189	106	=	=	NOUN
gujaf-384	189	107	stochastic	stochastic	ADJ
gujaf-384	189	108	error	error	NOUN
gujaf-384	189	109	term	term	NOUN
gujaf-384	189	110	(	(	PUNCT
gujaf-384	189	111	disturbance	disturbance	NOUN
gujaf-384	189	112	error	error	NOUN
gujaf-384	189	113	term	term	NOUN
gujaf-384	189	114	)	)	PUNCT
gujaf-384	189	115	variable	variable	ADJ
gujaf-384	189	116	measurement	measurement	NOUN
gujaf-384	189	117	this	this	DET
gujaf-384	189	118	section	section	NOUN
gujaf-384	189	119	deals	deal	VERB
gujaf-384	189	120	with	with	ADP
gujaf-384	189	121	the	the	DET
gujaf-384	189	122	presentation	presentation	NOUN
gujaf-384	189	123	of	of	ADP
gujaf-384	189	124	the	the	DET
gujaf-384	189	125	variables	variable	NOUN
gujaf-384	189	126	employed	employ	VERB
gujaf-384	189	127	in	in	ADP
gujaf-384	189	128	the	the	DET
gujaf-384	189	129	study	study	NOUN
gujaf-384	189	130	.	.	PUNCT
gujaf-384	190	1	it	it	PRON
gujaf-384	190	2	follows	follow	VERB
gujaf-384	190	3	with	with	ADP
gujaf-384	190	4	the	the	DET
gujaf-384	190	5	highlight	highlight	NOUN
gujaf-384	190	6	on	on	ADP
gujaf-384	190	7	the	the	DET
gujaf-384	190	8	nature	nature	NOUN
gujaf-384	190	9	,	,	PUNCT
gujaf-384	190	10	measurements	measurement	NOUN
gujaf-384	190	11	and	and	CCONJ
gujaf-384	190	12	sources	source	NOUN
gujaf-384	190	13	of	of	ADP
gujaf-384	190	14	such	such	ADJ
gujaf-384	190	15	variables	variable	NOUN
gujaf-384	190	16	.	.	PUNCT
gujaf-384	191	1	this	this	PRON
gujaf-384	191	2	is	be	AUX
gujaf-384	191	3	depicted	depict	VERB
gujaf-384	191	4	in	in	ADP
gujaf-384	191	5	table	table	NOUN
gujaf-384	191	6	3	3	NUM
gujaf-384	191	7	as	as	SCONJ
gujaf-384	191	8	follows	follow	VERB
gujaf-384	191	9	:	:	PUNCT
gujaf-384	191	10	table	table	NOUN
gujaf-384	191	11	3	3	NUM
gujaf-384	191	12	variables	variable	NOUN
gujaf-384	191	13	measurement	measurement	NOUN
gujaf-384	191	14	variables	variable	VERB
gujaf-384	191	15	acronym	acronym	VERB
gujaf-384	191	16	nature	nature	NOUN
gujaf-384	191	17	of	of	ADP
gujaf-384	191	18	variable	variable	ADJ
gujaf-384	191	19	measurement	measurement	NOUN
gujaf-384	191	20	source(s	source(s	NOUN
gujaf-384	191	21	)	)	PUNCT
gujaf-384	191	22	profitability	profitability	NOUN
gujaf-384	191	23	[	[	X
gujaf-384	191	24	return	return	NOUN
gujaf-384	191	25	on	on	ADP
gujaf-384	191	26	assets	asset	NOUN
gujaf-384	191	27	]	]	PUNCT
gujaf-384	191	28	(	(	PUNCT
gujaf-384	191	29	roa	roa	NOUN
gujaf-384	191	30	)	)	PUNCT
gujaf-384	191	31	criterion	criterion	NOUN
gujaf-384	191	32	or	or	CCONJ
gujaf-384	191	33	dependent	dependent	ADJ
gujaf-384	191	34	variable	variable	NOUN
gujaf-384	191	35	(	(	PUNCT
gujaf-384	191	36	dv	dv	PROPN
gujaf-384	191	37	)	)	PUNCT
gujaf-384	191	38	measured	measure	VERB
gujaf-384	191	39	as	as	ADP
gujaf-384	191	40	the	the	DET
gujaf-384	191	41	ratio	ratio	NOUN
gujaf-384	191	42	of	of	ADP
gujaf-384	191	43	profit	profit	NOUN
gujaf-384	191	44	after	after	ADP
gujaf-384	191	45	tax	tax	NOUN
gujaf-384	191	46	(	(	PUNCT
gujaf-384	191	47	pat	pat	PROPN
gujaf-384	191	48	)	)	PUNCT
gujaf-384	191	49	to	to	ADP
gujaf-384	191	50	total	total	ADJ
gujaf-384	191	51	assets	asset	NOUN
gujaf-384	191	52	.	.	PUNCT
gujaf-384	192	1	fali	fali	PROPN
gujaf-384	192	2	et	et	PROPN
gujaf-384	192	3	al	al	PROPN
gujaf-384	192	4	(	(	PUNCT
gujaf-384	192	5	2020	2020	NUM
gujaf-384	192	6	)	)	PUNCT
gujaf-384	192	7	.	.	PUNCT
gujaf-384	193	1	risk	risk	NOUN
gujaf-384	193	2	committee	committee	NOUN
gujaf-384	193	3	size	size	NOUN
gujaf-384	193	4	(	(	PUNCT
gujaf-384	193	5	rcs	rcs	NOUN
gujaf-384	193	6	)	)	PUNCT
gujaf-384	193	7	explanatory	explanatory	ADJ
gujaf-384	193	8	variable	variable	NOUN
gujaf-384	193	9	measured	measure	VERB
gujaf-384	193	10	as	as	ADP
gujaf-384	193	11	the	the	DET
gujaf-384	193	12	number	number	NOUN
gujaf-384	193	13	of	of	ADP
gujaf-384	193	14	directors	director	NOUN
gujaf-384	193	15	in	in	ADP
gujaf-384	193	16	the	the	DET
gujaf-384	193	17	risk	risk	NOUN
gujaf-384	193	18	management	management	NOUN
gujaf-384	193	19	committee	committee	NOUN
gujaf-384	193	20	.	.	PUNCT
gujaf-384	194	1	adebayo	adebayo	PROPN
gujaf-384	194	2	et	et	PROPN
gujaf-384	194	3	al	al	PROPN
gujaf-384	194	4	.	.	PROPN
gujaf-384	194	5	(	(	PUNCT
gujaf-384	194	6	2022	2022	NUM
gujaf-384	194	7	)	)	PUNCT
gujaf-384	194	8	,	,	PUNCT
gujaf-384	194	9	erkens	erken	NOUN
gujaf-384	194	10	et	et	PROPN
gujaf-384	194	11	al	al	PROPN
gujaf-384	194	12	.	.	PUNCT
gujaf-384	194	13	(	(	PUNCT
gujaf-384	194	14	2012	2012	NUM
gujaf-384	194	15	)	)	PUNCT
gujaf-384	194	16	.	.	PUNCT
gujaf-384	195	1	risk	risk	NOUN
gujaf-384	195	2	committee	committee	NOUN
gujaf-384	195	3	independence	independence	NOUN
gujaf-384	195	4	(	(	PUNCT
gujaf-384	195	5	rci	rci	PROPN
gujaf-384	195	6	)	)	PUNCT
gujaf-384	195	7	(	(	PUNCT
gujaf-384	195	8	rci	rci	NOUN
gujaf-384	195	9	)	)	PUNCT
gujaf-384	195	10	explanatory	explanatory	ADJ
gujaf-384	195	11	variable	variable	NOUN
gujaf-384	195	12	the	the	DET
gujaf-384	195	13	total	total	ADJ
gujaf-384	195	14	proportion	proportion	NOUN
gujaf-384	195	15	of	of	ADP
gujaf-384	195	16	nonexecutive	nonexecutive	ADJ
gujaf-384	195	17	directors	director	NOUN
gujaf-384	195	18	in	in	ADP
gujaf-384	195	19	the	the	DET
gujaf-384	195	20	risk	risk	NOUN
gujaf-384	195	21	committee	committee	NOUN
gujaf-384	195	22	over	over	ADP
gujaf-384	195	23	the	the	DET
gujaf-384	195	24	total	total	ADJ
gujaf-384	195	25	members	member	NOUN
gujaf-384	195	26	in	in	ADP
gujaf-384	195	27	the	the	DET
gujaf-384	195	28	risk	risk	NOUN
gujaf-384	195	29	committee	committee	NOUN
gujaf-384	195	30	.	.	PUNCT
gujaf-384	196	1	ibrahim	ibrahim	PROPN
gujaf-384	196	2	et	et	PROPN
gujaf-384	196	3	al	al	PROPN
gujaf-384	196	4	(	(	PUNCT
gujaf-384	196	5	2020	2020	NUM
gujaf-384	196	6	)	)	PUNCT
gujaf-384	196	7	.	.	PUNCT
gujaf-384	197	1	gusau	gusau	PROPN
gujaf-384	197	2	journal	journal	PROPN
gujaf-384	197	3	of	of	ADP
gujaf-384	197	4	accounting	accounting	NOUN
gujaf-384	197	5	and	and	CCONJ
gujaf-384	197	6	finance	finance	NOUN
gujaf-384	197	7	,	,	PUNCT
gujaf-384	197	8	vol.6	vol.6	PROPN
gujaf-384	197	9	,	,	PUNCT
gujaf-384	197	10	issue	issue	NOUN
gujaf-384	197	11	1	1	NUM
gujaf-384	197	12	,	,	PUNCT
gujaf-384	197	13	april	april	PROPN
gujaf-384	197	14	,	,	PUNCT
gujaf-384	197	15	2025	2025	NUM
gujaf-384	197	16	279	279	NUM
gujaf-384	197	17	operational	operational	ADJ
gujaf-384	197	18	risk	risk	NOUN
gujaf-384	197	19	(	(	PUNCT
gujaf-384	197	20	opr	opr	NOUN
gujaf-384	197	21	)	)	PUNCT
gujaf-384	197	22	moderating	moderate	VERB
gujaf-384	197	23	variable	variable	NOUN
gujaf-384	197	24	measured	measure	VERB
gujaf-384	197	25	as	as	ADP
gujaf-384	197	26	the	the	DET
gujaf-384	197	27	ratio	ratio	NOUN
gujaf-384	197	28	of	of	ADP
gujaf-384	197	29	total	total	ADJ
gujaf-384	197	30	operating	operating	NOUN
gujaf-384	197	31	costs	cost	NOUN
gujaf-384	197	32	(	(	PUNCT
gujaf-384	197	33	expenses	expense	NOUN
gujaf-384	197	34	)	)	PUNCT
gujaf-384	197	35	divided	divide	VERB
gujaf-384	197	36	by	by	ADP
gujaf-384	197	37	the	the	DET
gujaf-384	197	38	total	total	ADJ
gujaf-384	197	39	operating	operate	VERB
gujaf-384	197	40	income	income	NOUN
gujaf-384	197	41	.	.	PUNCT
gujaf-384	198	1	basel	basel	PROPN
gujaf-384	198	2	and	and	CCONJ
gujaf-384	198	3	mohammad	mohammad	PROPN
gujaf-384	198	4	,	,	PUNCT
gujaf-384	198	5	(	(	PUNCT
gujaf-384	198	6	2020	2020	NUM
gujaf-384	198	7	)	)	PUNCT
gujaf-384	198	8	,	,	PUNCT
gujaf-384	198	9	elamer	elamer	VERB
gujaf-384	198	10	and	and	CCONJ
gujaf-384	198	11	benyazid	benyazid	PROPN
gujaf-384	198	12	(	(	PUNCT
gujaf-384	198	13	2018	2018	NUM
gujaf-384	198	14	)	)	PUNCT
gujaf-384	198	15	.	.	PUNCT
gujaf-384	199	1	firm	firm	ADJ
gujaf-384	199	2	size	size	NOUN
gujaf-384	199	3	(	(	PUNCT
gujaf-384	199	4	fs	fs	NOUN
gujaf-384	199	5	)	)	PUNCT
gujaf-384	199	6	control	control	NOUN
gujaf-384	199	7	natural	natural	ADJ
gujaf-384	199	8	logarithm	logarithm	NOUN
gujaf-384	199	9	of	of	ADP
gujaf-384	199	10	total	total	ADJ
gujaf-384	199	11	assets	asset	NOUN
gujaf-384	199	12	abubakar	abubakar	VERB
gujaf-384	199	13	et	et	PROPN
gujaf-384	199	14	al	al	PROPN
gujaf-384	199	15	.	.	PROPN
gujaf-384	200	1	(	(	PUNCT
gujaf-384	200	2	2020	2020	NUM
gujaf-384	200	3	)	)	PUNCT
gujaf-384	200	4	leverage	leverage	NOUN
gujaf-384	200	5	(	(	PUNCT
gujaf-384	200	6	lev	lev	NOUN
gujaf-384	200	7	)	)	PUNCT
gujaf-384	200	8	control	control	NOUN
gujaf-384	200	9	percentage	percentage	NOUN
gujaf-384	200	10	of	of	ADP
gujaf-384	200	11	total	total	ADJ
gujaf-384	200	12	debts	debt	NOUN
gujaf-384	200	13	to	to	ADP
gujaf-384	200	14	total	total	ADJ
gujaf-384	200	15	assets	asset	NOUN
gujaf-384	200	16	ebraheem	ebraheem	NOUN
gujaf-384	200	17	(	(	PUNCT
gujaf-384	200	18	2016	2016	NUM
gujaf-384	200	19	)	)	PUNCT
gujaf-384	200	20	source	source	NOUN
gujaf-384	200	21	:	:	PUNCT
gujaf-384	200	22	field	field	NOUN
gujaf-384	200	23	work	work	NOUN
gujaf-384	200	24	,	,	PUNCT
gujaf-384	200	25	2024	2024	NUM
gujaf-384	200	26	.	.	PUNCT
gujaf-384	201	1	the	the	DET
gujaf-384	201	2	multiple	multiple	ADJ
gujaf-384	201	3	regression	regression	NOUN
gujaf-384	201	4	is	be	AUX
gujaf-384	201	5	employed	employ	VERB
gujaf-384	201	6	as	as	ADP
gujaf-384	201	7	technique	technique	NOUN
gujaf-384	201	8	of	of	ADP
gujaf-384	201	9	analysis	analysis	NOUN
gujaf-384	201	10	for	for	ADP
gujaf-384	201	11	the	the	DET
gujaf-384	201	12	proposed	propose	VERB
gujaf-384	201	13	study	study	NOUN
gujaf-384	201	14	.	.	PUNCT
gujaf-384	202	1	this	this	DET
gujaf-384	202	2	technique	technique	NOUN
gujaf-384	202	3	is	be	AUX
gujaf-384	202	4	appropriate	appropriate	ADJ
gujaf-384	202	5	where	where	SCONJ
gujaf-384	202	6	there	there	PRON
gujaf-384	202	7	is	be	VERB
gujaf-384	202	8	one	one	NUM
gujaf-384	202	9	dependent	dependent	ADJ
gujaf-384	202	10	variable	variable	NOUN
gujaf-384	202	11	and	and	CCONJ
gujaf-384	202	12	several	several	ADJ
gujaf-384	202	13	independent	independent	ADJ
gujaf-384	202	14	variables	variable	NOUN
gujaf-384	202	15	.	.	PUNCT
gujaf-384	203	1	the	the	DET
gujaf-384	203	2	analysis	analysis	NOUN
gujaf-384	203	3	was	be	AUX
gujaf-384	203	4	carried	carry	VERB
gujaf-384	203	5	out	out	ADP
gujaf-384	203	6	in	in	ADP
gujaf-384	203	7	two	two	NUM
gujaf-384	203	8	stages	stage	NOUN
gujaf-384	203	9	,	,	PUNCT
gujaf-384	203	10	that	that	ADV
gujaf-384	203	11	is	is	ADV
gujaf-384	203	12	,	,	PUNCT
gujaf-384	203	13	the	the	DET
gujaf-384	203	14	descriptive	descriptive	ADJ
gujaf-384	203	15	analysis	analysis	NOUN
gujaf-384	203	16	and	and	CCONJ
gujaf-384	203	17	regression	regression	VERB
gujaf-384	203	18	analysis	analysis	NOUN
gujaf-384	203	19	.	.	PUNCT
gujaf-384	204	1	the	the	DET
gujaf-384	204	2	first	first	ADJ
gujaf-384	204	3	stage	stage	NOUN
gujaf-384	204	4	which	which	PRON
gujaf-384	204	5	is	be	AUX
gujaf-384	204	6	the	the	DET
gujaf-384	204	7	descriptive	descriptive	ADJ
gujaf-384	204	8	analysis	analysis	NOUN
gujaf-384	204	9	show	show	VERB
gujaf-384	204	10	the	the	DET
gujaf-384	204	11	nature	nature	NOUN
gujaf-384	204	12	of	of	ADP
gujaf-384	204	13	the	the	DET
gujaf-384	204	14	data	datum	NOUN
gujaf-384	204	15	used	use	VERB
gujaf-384	204	16	while	while	SCONJ
gujaf-384	204	17	the	the	DET
gujaf-384	204	18	regression	regression	NOUN
gujaf-384	204	19	analysis	analysis	NOUN
gujaf-384	204	20	provides	provide	VERB
gujaf-384	204	21	evidence	evidence	NOUN
gujaf-384	204	22	of	of	ADP
gujaf-384	204	23	cause	cause	NOUN
gujaf-384	204	24	-	-	PUNCT
gujaf-384	204	25	and	and	CCONJ
gujaf-384	204	26	-	-	PUNCT
gujaf-384	204	27	effect	effect	NOUN
gujaf-384	204	28	relationship	relationship	NOUN
gujaf-384	204	29	between	between	ADP
gujaf-384	204	30	risk	risk	NOUN
gujaf-384	204	31	management	management	NOUN
gujaf-384	204	32	committee	committee	NOUN
gujaf-384	204	33	on	on	ADP
gujaf-384	204	34	the	the	DET
gujaf-384	204	35	profitability	profitability	NOUN
gujaf-384	204	36	of	of	ADP
gujaf-384	204	37	listed	list	VERB
gujaf-384	204	38	deposit	deposit	NOUN
gujaf-384	204	39	money	money	NOUN
gujaf-384	204	40	banks	bank	NOUN
gujaf-384	204	41	in	in	ADP
gujaf-384	204	42	nigeria	nigeria	PROPN
gujaf-384	204	43	.	.	PUNCT
gujaf-384	205	1	the	the	DET
gujaf-384	205	2	statistical	statistical	ADJ
gujaf-384	205	3	tool	tool	NOUN
gujaf-384	205	4	of	of	ADP
gujaf-384	205	5	analysis	analysis	NOUN
gujaf-384	205	6	is	be	AUX
gujaf-384	205	7	stata	stata	NOUN
gujaf-384	205	8	16	16	NUM
gujaf-384	205	9	which	which	PRON
gujaf-384	205	10	show	show	VERB
gujaf-384	205	11	the	the	DET
gujaf-384	205	12	fixed	fix	VERB
gujaf-384	205	13	and	and	CCONJ
gujaf-384	205	14	random	random	ADJ
gujaf-384	205	15	effect	effect	NOUN
gujaf-384	205	16	models	model	NOUN
gujaf-384	205	17	generated	generate	VERB
gujaf-384	205	18	using	use	VERB
gujaf-384	205	19	the	the	DET
gujaf-384	205	20	sampled	sample	VERB
gujaf-384	205	21	data	datum	NOUN
gujaf-384	205	22	of	of	ADP
gujaf-384	205	23	the	the	DET
gujaf-384	205	24	study	study	NOUN
gujaf-384	205	25	.	.	PUNCT
gujaf-384	206	1	this	this	DET
gujaf-384	206	2	statistical	statistical	ADJ
gujaf-384	206	3	tool	tool	NOUN
gujaf-384	206	4	provides	provide	VERB
gujaf-384	206	5	quantitative	quantitative	ADJ
gujaf-384	206	6	relationships	relationship	NOUN
gujaf-384	206	7	between	between	ADP
gujaf-384	206	8	variables	variable	NOUN
gujaf-384	206	9	.	.	PUNCT
gujaf-384	207	1	diagnostic	diagnostic	ADJ
gujaf-384	207	2	checks	check	NOUN
gujaf-384	207	3	and	and	CCONJ
gujaf-384	207	4	post	post	NOUN
gujaf-384	207	5	estimation	estimation	NOUN
gujaf-384	207	6	tests	test	NOUN
gujaf-384	207	7	this	this	DET
gujaf-384	207	8	section	section	NOUN
gujaf-384	207	9	describes	describe	VERB
gujaf-384	207	10	the	the	DET
gujaf-384	207	11	robustness	robustness	NOUN
gujaf-384	207	12	tests	test	NOUN
gujaf-384	207	13	that	that	PRON
gujaf-384	207	14	were	be	AUX
gujaf-384	207	15	undertaken	undertake	VERB
gujaf-384	207	16	to	to	PART
gujaf-384	207	17	ensure	ensure	VERB
gujaf-384	207	18	the	the	DET
gujaf-384	207	19	validity	validity	NOUN
gujaf-384	207	20	of	of	ADP
gujaf-384	207	21	the	the	DET
gujaf-384	207	22	statistical	statistical	ADJ
gujaf-384	207	23	inferences	inference	NOUN
gujaf-384	207	24	made	make	VERB
gujaf-384	207	25	during	during	ADP
gujaf-384	207	26	the	the	DET
gujaf-384	207	27	investigation	investigation	NOUN
gujaf-384	207	28	.	.	PUNCT
gujaf-384	208	1	the	the	DET
gujaf-384	208	2	tests	test	NOUN
gujaf-384	208	3	include	include	VERB
gujaf-384	208	4	,	,	PUNCT
gujaf-384	208	5	normality	normality	NOUN
gujaf-384	208	6	test	test	NOUN
gujaf-384	208	7	,	,	PUNCT
gujaf-384	208	8	multicollinearity	multicollinearity	NOUN
gujaf-384	208	9	,	,	PUNCT
gujaf-384	208	10	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	208	11	,	,	PUNCT
gujaf-384	208	12	hausman	hausman	ADJ
gujaf-384	208	13	specification	specification	NOUN
gujaf-384	208	14	tests	test	NOUN
gujaf-384	208	15	and	and	CCONJ
gujaf-384	208	16	lagrange	lagrange	NOUN
gujaf-384	208	17	multiplier	multipli	ADJ
gujaf-384	208	18	test	test	NOUN
gujaf-384	208	19	for	for	ADP
gujaf-384	208	20	autocorrelation	autocorrelation	NOUN
gujaf-384	208	21	(	(	PUNCT
gujaf-384	208	22	panel	panel	NOUN
gujaf-384	208	23	effect	effect	NOUN
gujaf-384	208	24	)	)	PUNCT
gujaf-384	208	25	.	.	PUNCT
gujaf-384	209	1	these	these	DET
gujaf-384	209	2	tests	test	NOUN
gujaf-384	209	3	are	be	AUX
gujaf-384	209	4	important	important	ADJ
gujaf-384	209	5	to	to	PART
gujaf-384	209	6	ensure	ensure	VERB
gujaf-384	209	7	that	that	SCONJ
gujaf-384	209	8	the	the	DET
gujaf-384	209	9	linear	linear	ADJ
gujaf-384	209	10	regression	regression	NOUN
gujaf-384	209	11	assumptions	assumption	NOUN
gujaf-384	209	12	are	be	AUX
gujaf-384	209	13	satisfied	satisfied	ADJ
gujaf-384	209	14	,	,	PUNCT
gujaf-384	209	15	hence	hence	ADV
gujaf-384	209	16	ensuring	ensure	VERB
gujaf-384	209	17	the	the	DET
gujaf-384	209	18	model	model	NOUN
gujaf-384	209	19	's	's	PART
gujaf-384	209	20	resilience	resilience	NOUN
gujaf-384	209	21	.	.	PUNCT
gujaf-384	210	1	normality	normality	NOUN
gujaf-384	210	2	test	test	NOUN
gujaf-384	210	3	one	one	NUM
gujaf-384	210	4	of	of	ADP
gujaf-384	210	5	the	the	DET
gujaf-384	210	6	assumptions	assumption	NOUN
gujaf-384	210	7	of	of	ADP
gujaf-384	210	8	linear	linear	ADJ
gujaf-384	210	9	regression	regression	NOUN
gujaf-384	210	10	is	be	AUX
gujaf-384	210	11	that	that	SCONJ
gujaf-384	210	12	,	,	PUNCT
gujaf-384	210	13	the	the	DET
gujaf-384	210	14	residuals	residual	NOUN
gujaf-384	210	15	of	of	ADP
gujaf-384	210	16	sampled	sample	VERB
gujaf-384	210	17	data	datum	NOUN
gujaf-384	210	18	are	be	AUX
gujaf-384	210	19	normally	normally	ADV
gujaf-384	210	20	distributed	distribute	VERB
gujaf-384	210	21	.	.	PUNCT
gujaf-384	211	1	this	this	DET
gujaf-384	211	2	assumption	assumption	NOUN
gujaf-384	211	3	allows	allow	VERB
gujaf-384	211	4	for	for	ADP
gujaf-384	211	5	the	the	DET
gujaf-384	211	6	inclusion	inclusion	NOUN
gujaf-384	211	7	and	and	CCONJ
gujaf-384	211	8	use	use	NOUN
gujaf-384	211	9	of	of	ADP
gujaf-384	211	10	appropriate	appropriate	ADJ
gujaf-384	211	11	technique	technique	NOUN
gujaf-384	211	12	of	of	ADP
gujaf-384	211	13	analysis	analysis	NOUN
gujaf-384	211	14	that	that	PRON
gujaf-384	211	15	will	will	AUX
gujaf-384	211	16	eliminate	eliminate	VERB
gujaf-384	211	17	unbiased	unbiased	ADJ
gujaf-384	211	18	analysis	analysis	NOUN
gujaf-384	211	19	and	and	CCONJ
gujaf-384	211	20	interpretation	interpretation	NOUN
gujaf-384	211	21	.	.	PUNCT
gujaf-384	212	1	there	there	PRON
gujaf-384	212	2	are	be	VERB
gujaf-384	212	3	several	several	ADJ
gujaf-384	212	4	ways	way	NOUN
gujaf-384	212	5	in	in	ADP
gujaf-384	212	6	which	which	PRON
gujaf-384	212	7	the	the	DET
gujaf-384	212	8	normality	normality	NOUN
gujaf-384	212	9	of	of	ADP
gujaf-384	212	10	data	datum	NOUN
gujaf-384	212	11	can	can	AUX
gujaf-384	212	12	be	be	AUX
gujaf-384	212	13	determined	determine	VERB
gujaf-384	212	14	.	.	PUNCT
gujaf-384	213	1	some	some	PRON
gujaf-384	213	2	of	of	ADP
gujaf-384	213	3	these	these	DET
gujaf-384	213	4	ways	way	NOUN
gujaf-384	213	5	include	include	VERB
gujaf-384	213	6	the	the	DET
gujaf-384	213	7	use	use	NOUN
gujaf-384	213	8	of	of	ADP
gujaf-384	213	9	shapiro	shapiro	PROPN
gujaf-384	213	10	wilk	wilk	PROPN
gujaf-384	213	11	test	test	NOUN
gujaf-384	213	12	of	of	ADP
gujaf-384	213	13	normality	normality	NOUN
gujaf-384	213	14	,	,	PUNCT
gujaf-384	213	15	skewness	skewness	NOUN
gujaf-384	213	16	and	and	CCONJ
gujaf-384	213	17	kurtosis	kurtosis	NOUN
gujaf-384	213	18	,	,	PUNCT
gujaf-384	213	19	and	and	CCONJ
gujaf-384	213	20	the	the	DET
gujaf-384	213	21	q	q	ADJ
gujaf-384	213	22	-	-	PUNCT
gujaf-384	213	23	q	q	NOUN
gujaf-384	213	24	plot	plot	NOUN
gujaf-384	213	25	.	.	PUNCT
gujaf-384	214	1	this	this	DET
gujaf-384	214	2	study	study	NOUN
gujaf-384	214	3	will	will	AUX
gujaf-384	214	4	employ	employ	VERB
gujaf-384	214	5	the	the	DET
gujaf-384	214	6	shapiro	shapiro	PROPN
gujaf-384	214	7	wilk	wilk	PROPN
gujaf-384	214	8	test	test	NOUN
gujaf-384	214	9	of	of	ADP
gujaf-384	214	10	normality	normality	NOUN
gujaf-384	214	11	in	in	ADP
gujaf-384	214	12	assessing	assess	VERB
gujaf-384	214	13	the	the	DET
gujaf-384	214	14	normality	normality	NOUN
gujaf-384	214	15	of	of	ADP
gujaf-384	214	16	the	the	DET
gujaf-384	214	17	data	data	NOUN
gujaf-384	214	18	residuals	residual	NOUN
gujaf-384	214	19	.	.	PUNCT
gujaf-384	215	1	an	an	DET
gujaf-384	215	2	estimate	estimate	NOUN
gujaf-384	215	3	of	of	ADP
gujaf-384	215	4	shapiro	shapiro	PROPN
gujaf-384	215	5	wilk	wilk	PROPN
gujaf-384	215	6	test	test	NOUN
gujaf-384	215	7	will	will	AUX
gujaf-384	215	8	produce	produce	VERB
gujaf-384	215	9	a	a	DET
gujaf-384	215	10	chi	chi	ADJ
gujaf-384	215	11	-	-	PUNCT
gujaf-384	215	12	value	value	NOUN
gujaf-384	215	13	and	and	CCONJ
gujaf-384	215	14	p	p	NOUN
gujaf-384	215	15	-	-	PUNCT
gujaf-384	215	16	value	value	NOUN
gujaf-384	215	17	.	.	PUNCT
gujaf-384	216	1	a	a	DET
gujaf-384	216	2	p	p	ADJ
gujaf-384	216	3	-	-	PUNCT
gujaf-384	216	4	value	value	NOUN
gujaf-384	216	5	greater	great	ADJ
gujaf-384	216	6	than	than	ADP
gujaf-384	216	7	5	5	NUM
gujaf-384	216	8	%	%	NOUN
gujaf-384	216	9	signifies	signify	VERB
gujaf-384	216	10	that	that	PRON
gujaf-384	216	11	,	,	PUNCT
gujaf-384	216	12	the	the	DET
gujaf-384	216	13	data	datum	NOUN
gujaf-384	216	14	are	be	AUX
gujaf-384	216	15	normally	normally	ADV
gujaf-384	216	16	distributed	distribute	VERB
gujaf-384	216	17	while	while	SCONJ
gujaf-384	216	18	a	a	DET
gujaf-384	216	19	p	p	NOUN
gujaf-384	216	20	-	-	PUNCT
gujaf-384	216	21	value	value	NOUN
gujaf-384	216	22	less	less	ADJ
gujaf-384	216	23	than	than	ADP
gujaf-384	216	24	5	5	NUM
gujaf-384	216	25	%	%	NOUN
gujaf-384	216	26	would	would	AUX
gujaf-384	216	27	mean	mean	VERB
gujaf-384	216	28	the	the	DET
gujaf-384	216	29	data	data	NOUN
gujaf-384	216	30	is	be	AUX
gujaf-384	216	31	not	not	PART
gujaf-384	216	32	normally	normally	ADV
gujaf-384	216	33	distributed	distribute	VERB
gujaf-384	216	34	.	.	PUNCT
gujaf-384	217	1	hence	hence	ADV
gujaf-384	217	2	,	,	PUNCT
gujaf-384	217	3	if	if	SCONJ
gujaf-384	217	4	the	the	DET
gujaf-384	217	5	test	test	NOUN
gujaf-384	217	6	is	be	AUX
gujaf-384	217	7	significant	significant	ADJ
gujaf-384	217	8	,	,	PUNCT
gujaf-384	217	9	the	the	DET
gujaf-384	217	10	data	data	NOUN
gujaf-384	217	11	is	be	AUX
gujaf-384	217	12	not	not	PART
gujaf-384	217	13	normally	normally	ADV
gujaf-384	217	14	distributed	distribute	VERB
gujaf-384	217	15	.	.	PUNCT
gujaf-384	218	1	this	this	DET
gujaf-384	218	2	test	test	NOUN
gujaf-384	218	3	will	will	AUX
gujaf-384	218	4	be	be	AUX
gujaf-384	218	5	executed	execute	VERB
gujaf-384	218	6	using	use	VERB
gujaf-384	218	7	a	a	DET
gujaf-384	218	8	chosen	choose	VERB
gujaf-384	218	9	statistical	statistical	ADJ
gujaf-384	218	10	tool	tool	NOUN
gujaf-384	218	11	of	of	ADP
gujaf-384	218	12	analysis	analysis	NOUN
gujaf-384	218	13	.	.	PUNCT
gujaf-384	219	1	gusau	gusau	ADJ
gujaf-384	219	2	journal	journal	PROPN
gujaf-384	219	3	of	of	ADP
gujaf-384	219	4	accounting	accounting	NOUN
gujaf-384	219	5	and	and	CCONJ
gujaf-384	219	6	finance	finance	NOUN
gujaf-384	219	7	,	,	PUNCT
gujaf-384	219	8	vol.6	vol.6	PROPN
gujaf-384	219	9	,	,	PUNCT
gujaf-384	219	10	issue	issue	NOUN
gujaf-384	219	11	1	1	NUM
gujaf-384	219	12	,	,	PUNCT
gujaf-384	219	13	april	april	PROPN
gujaf-384	219	14	,	,	PUNCT
gujaf-384	219	15	2025	2025	NUM
gujaf-384	219	16	280	280	NUM
gujaf-384	219	17	multicollinearity	multicollinearity	NOUN
gujaf-384	219	18	test	test	NOUN
gujaf-384	219	19	multicollinearity	multicollinearity	NOUN
gujaf-384	219	20	in	in	ADP
gujaf-384	219	21	regression	regression	NOUN
gujaf-384	219	22	is	be	AUX
gujaf-384	219	23	a	a	DET
gujaf-384	219	24	condition	condition	NOUN
gujaf-384	219	25	that	that	PRON
gujaf-384	219	26	occurs	occur	VERB
gujaf-384	219	27	when	when	SCONJ
gujaf-384	219	28	some	some	DET
gujaf-384	219	29	predictor	predictor	NOUN
gujaf-384	219	30	variables	variable	VERB
gujaf-384	219	31	in	in	ADP
gujaf-384	219	32	the	the	DET
gujaf-384	219	33	model	model	NOUN
gujaf-384	219	34	are	be	AUX
gujaf-384	219	35	correlated	correlate	VERB
gujaf-384	219	36	with	with	ADP
gujaf-384	219	37	other	other	ADJ
gujaf-384	219	38	predictor	predictor	NOUN
gujaf-384	219	39	variables	variable	NOUN
gujaf-384	219	40	.	.	PUNCT
gujaf-384	220	1	severe	severe	ADJ
gujaf-384	220	2	multicollinearity	multicollinearity	NOUN
gujaf-384	220	3	is	be	AUX
gujaf-384	220	4	problematic	problematic	ADJ
gujaf-384	220	5	because	because	SCONJ
gujaf-384	220	6	it	it	PRON
gujaf-384	220	7	can	can	AUX
gujaf-384	220	8	increase	increase	VERB
gujaf-384	220	9	the	the	DET
gujaf-384	220	10	variance	variance	NOUN
gujaf-384	220	11	of	of	ADP
gujaf-384	220	12	the	the	DET
gujaf-384	220	13	regression	regression	NOUN
gujaf-384	220	14	coefficients	coefficient	NOUN
gujaf-384	220	15	,	,	PUNCT
gujaf-384	220	16	making	make	VERB
gujaf-384	220	17	them	they	PRON
gujaf-384	220	18	unstable	unstable	ADJ
gujaf-384	220	19	and	and	CCONJ
gujaf-384	220	20	unreliable	unreliable	ADJ
gujaf-384	220	21	for	for	ADP
gujaf-384	220	22	estimation	estimation	NOUN
gujaf-384	220	23	.	.	PUNCT
gujaf-384	221	1	this	this	PRON
gujaf-384	221	2	could	could	AUX
gujaf-384	221	3	result	result	VERB
gujaf-384	221	4	in	in	ADP
gujaf-384	221	5	coefficients	coefficient	NOUN
gujaf-384	221	6	becoming	become	VERB
gujaf-384	221	7	insignificant	insignificant	ADJ
gujaf-384	221	8	or	or	CCONJ
gujaf-384	221	9	having	have	VERB
gujaf-384	221	10	the	the	DET
gujaf-384	221	11	wrong	wrong	ADJ
gujaf-384	221	12	sign	sign	NOUN
gujaf-384	221	13	.	.	PUNCT
gujaf-384	222	1	multicollinearity	multicollinearity	NOUN
gujaf-384	222	2	can	can	AUX
gujaf-384	222	3	be	be	AUX
gujaf-384	222	4	measured	measure	VERB
gujaf-384	222	5	by	by	ADP
gujaf-384	222	6	examining	examine	VERB
gujaf-384	222	7	the	the	DET
gujaf-384	222	8	correlation	correlation	NOUN
gujaf-384	222	9	coefficients	coefficient	NOUN
gujaf-384	222	10	of	of	ADP
gujaf-384	222	11	a	a	DET
gujaf-384	222	12	predictor	predictor	NOUN
gujaf-384	222	13	against	against	ADP
gujaf-384	222	14	other	other	ADJ
gujaf-384	222	15	predictors	predictor	NOUN
gujaf-384	222	16	.	.	PUNCT
gujaf-384	223	1	according	accord	VERB
gujaf-384	223	2	to	to	ADP
gujaf-384	223	3	gujarati	gujarati	PROPN
gujaf-384	223	4	(	(	PUNCT
gujaf-384	223	5	2013	2013	NUM
gujaf-384	223	6	)	)	PUNCT
gujaf-384	223	7	a	a	DET
gujaf-384	223	8	correlation	correlation	NOUN
gujaf-384	223	9	coefficient	coefficient	NOUN
gujaf-384	223	10	greater	great	ADJ
gujaf-384	223	11	than	than	ADP
gujaf-384	223	12	0.8	0.8	NUM
gujaf-384	223	13	may	may	AUX
gujaf-384	223	14	signifies	signify	VERB
gujaf-384	223	15	evidence	evidence	NOUN
gujaf-384	223	16	of	of	ADP
gujaf-384	223	17	severe	severe	ADJ
gujaf-384	223	18	multicollinearity	multicollinearity	NOUN
gujaf-384	223	19	between	between	ADP
gujaf-384	223	20	the	the	DET
gujaf-384	223	21	correlated	correlate	VERB
gujaf-384	223	22	variables	variable	NOUN
gujaf-384	223	23	.	.	PUNCT
gujaf-384	224	1	high	high	ADJ
gujaf-384	224	2	variance	variance	NOUN
gujaf-384	224	3	inflation	inflation	NOUN
gujaf-384	224	4	factor	factor	NOUN
gujaf-384	224	5	(	(	PUNCT
gujaf-384	224	6	vif	vif	NOUN
gujaf-384	224	7	)	)	PUNCT
gujaf-384	224	8	can	can	AUX
gujaf-384	224	9	also	also	ADV
gujaf-384	224	10	be	be	AUX
gujaf-384	224	11	used	use	VERB
gujaf-384	224	12	in	in	ADP
gujaf-384	224	13	detecting	detect	VERB
gujaf-384	224	14	multicollinearity	multicollinearity	NOUN
gujaf-384	224	15	among	among	ADP
gujaf-384	224	16	predictor	predictor	NOUN
gujaf-384	224	17	variables	variable	NOUN
gujaf-384	224	18	.	.	PUNCT
gujaf-384	225	1	vif	vif	NOUN
gujaf-384	225	2	measures	measure	VERB
gujaf-384	225	3	the	the	DET
gujaf-384	225	4	extent	extent	NOUN
gujaf-384	225	5	to	to	PART
gujaf-384	225	6	which	which	PRON
gujaf-384	225	7	multicollinearity	multicollinearity	NOUN
gujaf-384	225	8	has	have	AUX
gujaf-384	225	9	increased	increase	VERB
gujaf-384	225	10	the	the	DET
gujaf-384	225	11	variance	variance	NOUN
gujaf-384	225	12	of	of	ADP
gujaf-384	225	13	an	an	DET
gujaf-384	225	14	estimated	estimate	VERB
gujaf-384	225	15	coefficient	coefficient	NOUN
gujaf-384	225	16	.	.	PUNCT
gujaf-384	226	1	it	it	PRON
gujaf-384	226	2	looks	look	VERB
gujaf-384	226	3	at	at	ADP
gujaf-384	226	4	the	the	DET
gujaf-384	226	5	extent	extent	NOUN
gujaf-384	226	6	to	to	PART
gujaf-384	226	7	which	which	PRON
gujaf-384	226	8	an	an	DET
gujaf-384	226	9	explanatory	explanatory	ADJ
gujaf-384	226	10	variable	variable	NOUN
gujaf-384	226	11	can	can	AUX
gujaf-384	226	12	be	be	AUX
gujaf-384	226	13	explained	explain	VERB
gujaf-384	226	14	by	by	ADP
gujaf-384	226	15	all	all	DET
gujaf-384	226	16	the	the	DET
gujaf-384	226	17	other	other	ADJ
gujaf-384	226	18	explanatory	explanatory	ADJ
gujaf-384	226	19	variables	variable	NOUN
gujaf-384	226	20	in	in	ADP
gujaf-384	226	21	the	the	DET
gujaf-384	226	22	equation	equation	NOUN
gujaf-384	226	23	.	.	PUNCT
gujaf-384	227	1	a	a	DET
gujaf-384	227	2	vif	vif	NOUN
gujaf-384	227	3	value	value	NOUN
gujaf-384	227	4	between	between	ADP
gujaf-384	227	5	1	1	NUM
gujaf-384	227	6	and	and	CCONJ
gujaf-384	227	7	10	10	NUM
gujaf-384	227	8	in	in	ADP
gujaf-384	227	9	addition	addition	NOUN
gujaf-384	227	10	to	to	ADP
gujaf-384	227	11	tolerance	tolerance	NOUN
gujaf-384	227	12	value	value	NOUN
gujaf-384	227	13	consistently	consistently	ADV
gujaf-384	227	14	less	less	ADJ
gujaf-384	227	15	than	than	ADP
gujaf-384	227	16	1	1	NUM
gujaf-384	227	17	indicates	indicate	VERB
gujaf-384	227	18	little	little	ADJ
gujaf-384	227	19	or	or	CCONJ
gujaf-384	227	20	no	no	PRON
gujaf-384	227	21	multicollinearity	multicollinearity	NOUN
gujaf-384	227	22	(	(	PUNCT
gujaf-384	227	23	gujarati	gujarati	PROPN
gujaf-384	227	24	,	,	PUNCT
gujaf-384	227	25	2013	2013	NUM
gujaf-384	227	26	)	)	PUNCT
gujaf-384	227	27	.	.	PUNCT
gujaf-384	228	1	this	this	DET
gujaf-384	228	2	study	study	NOUN
gujaf-384	228	3	will	will	AUX
gujaf-384	228	4	examine	examine	VERB
gujaf-384	228	5	multicollinearity	multicollinearity	NOUN
gujaf-384	228	6	using	use	VERB
gujaf-384	228	7	these	these	DET
gujaf-384	228	8	approaches	approach	NOUN
gujaf-384	228	9	.	.	PUNCT
gujaf-384	229	1	although	although	SCONJ
gujaf-384	229	2	multicollinearity	multicollinearity	NOUN
gujaf-384	229	3	can	can	AUX
gujaf-384	229	4	be	be	AUX
gujaf-384	229	5	viewed	view	VERB
gujaf-384	229	6	as	as	ADP
gujaf-384	229	7	an	an	DET
gujaf-384	229	8	act	act	NOUN
gujaf-384	229	9	of	of	ADP
gujaf-384	229	10	god	god	PROPN
gujaf-384	229	11	(	(	PUNCT
gujaf-384	229	12	gujarati	gujarati	PROPN
gujaf-384	229	13	,	,	PUNCT
gujaf-384	229	14	2013	2013	NUM
gujaf-384	229	15	)	)	PUNCT
gujaf-384	229	16	,	,	PUNCT
gujaf-384	229	17	in	in	ADP
gujaf-384	229	18	the	the	DET
gujaf-384	229	19	event	event	NOUN
gujaf-384	229	20	that	that	PRON
gujaf-384	229	21	variables	variable	NOUN
gujaf-384	229	22	show	show	VERB
gujaf-384	229	23	evidence	evidence	NOUN
gujaf-384	229	24	of	of	ADP
gujaf-384	229	25	multicollinearity	multicollinearity	NOUN
gujaf-384	229	26	,	,	PUNCT
gujaf-384	229	27	such	such	ADJ
gujaf-384	229	28	variables	variable	NOUN
gujaf-384	229	29	will	will	AUX
gujaf-384	229	30	be	be	AUX
gujaf-384	229	31	drop	drop	NOUN
gujaf-384	229	32	from	from	ADP
gujaf-384	229	33	further	further	ADJ
gujaf-384	229	34	analysis	analysis	NOUN
gujaf-384	229	35	in	in	ADP
gujaf-384	229	36	the	the	DET
gujaf-384	229	37	study	study	NOUN
gujaf-384	229	38	.	.	PUNCT
gujaf-384	230	1	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	230	2	test	test	NOUN
gujaf-384	230	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	230	4	refers	refer	VERB
gujaf-384	230	5	to	to	ADP
gujaf-384	230	6	non	non	ADJ
gujaf-384	230	7	-	-	ADJ
gujaf-384	230	8	constant	constant	ADJ
gujaf-384	230	9	variation	variation	NOUN
gujaf-384	230	10	in	in	ADP
gujaf-384	230	11	the	the	DET
gujaf-384	230	12	residuals	residual	NOUN
gujaf-384	230	13	of	of	ADP
gujaf-384	230	14	a	a	DET
gujaf-384	230	15	model	model	NOUN
gujaf-384	230	16	.	.	PUNCT
gujaf-384	231	1	this	this	DET
gujaf-384	231	2	variability	variability	NOUN
gujaf-384	231	3	will	will	AUX
gujaf-384	231	4	result	result	VERB
gujaf-384	231	5	in	in	ADP
gujaf-384	231	6	unreliable	unreliable	ADJ
gujaf-384	231	7	constant	constant	ADJ
gujaf-384	231	8	coefficients	coefficient	NOUN
gujaf-384	231	9	due	due	ADP
gujaf-384	231	10	to	to	ADP
gujaf-384	231	11	the	the	DET
gujaf-384	231	12	variation	variation	NOUN
gujaf-384	231	13	in	in	ADP
gujaf-384	231	14	the	the	DET
gujaf-384	231	15	residuals	residual	NOUN
gujaf-384	231	16	.	.	PUNCT
gujaf-384	232	1	the	the	DET
gujaf-384	232	2	most	most	ADV
gujaf-384	232	3	widely	widely	ADV
gujaf-384	232	4	used	use	VERB
gujaf-384	232	5	test	test	NOUN
gujaf-384	232	6	for	for	ADP
gujaf-384	232	7	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	232	8	is	be	AUX
gujaf-384	232	9	the	the	DET
gujaf-384	232	10	breusch	breusch	ADV
gujaf-384	232	11	-	-	PUNCT
gujaf-384	232	12	pagan	pagan	ADJ
gujaf-384	232	13	test	test	NOUN
gujaf-384	232	14	.	.	PUNCT
gujaf-384	233	1	this	this	DET
gujaf-384	233	2	test	test	NOUN
gujaf-384	233	3	uses	use	VERB
gujaf-384	233	4	multiple	multiple	ADJ
gujaf-384	233	5	regression	regression	NOUN
gujaf-384	233	6	,	,	PUNCT
gujaf-384	233	7	where	where	SCONJ
gujaf-384	233	8	the	the	DET
gujaf-384	233	9	outcome	outcome	NOUN
gujaf-384	233	10	variable	variable	NOUN
gujaf-384	233	11	is	be	AUX
gujaf-384	233	12	the	the	DET
gujaf-384	233	13	squared	square	VERB
gujaf-384	233	14	residuals	residual	NOUN
gujaf-384	233	15	.	.	PUNCT
gujaf-384	234	1	if	if	SCONJ
gujaf-384	234	2	the	the	DET
gujaf-384	234	3	p	p	NOUN
gujaf-384	234	4	-	-	PUNCT
gujaf-384	234	5	value	value	NOUN
gujaf-384	234	6	of	of	ADP
gujaf-384	234	7	the	the	DET
gujaf-384	234	8	test	test	NOUN
gujaf-384	234	9	is	be	AUX
gujaf-384	234	10	greater	great	ADJ
gujaf-384	234	11	than	than	ADP
gujaf-384	234	12	5	5	NUM
gujaf-384	234	13	%	%	NOUN
gujaf-384	234	14	it	it	PRON
gujaf-384	234	15	suggests	suggest	VERB
gujaf-384	234	16	absence	absence	NOUN
gujaf-384	234	17	of	of	ADP
gujaf-384	234	18	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	234	19	in	in	ADP
gujaf-384	234	20	the	the	DET
gujaf-384	234	21	model	model	NOUN
gujaf-384	234	22	.	.	PUNCT
gujaf-384	235	1	hence	hence	ADV
gujaf-384	235	2	,	,	PUNCT
gujaf-384	235	3	an	an	DET
gujaf-384	235	4	insignificant	insignificant	ADJ
gujaf-384	235	5	p	p	NOUN
gujaf-384	235	6	-	-	PUNCT
gujaf-384	235	7	value	value	NOUN
gujaf-384	235	8	is	be	AUX
gujaf-384	235	9	desirable	desirable	ADJ
gujaf-384	235	10	in	in	ADP
gujaf-384	235	11	validating	validate	VERB
gujaf-384	235	12	the	the	DET
gujaf-384	235	13	absence	absence	NOUN
gujaf-384	235	14	of	of	ADP
gujaf-384	235	15	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	235	16	.	.	PUNCT
gujaf-384	236	1	the	the	DET
gujaf-384	236	2	predictors	predictor	NOUN
gujaf-384	236	3	are	be	AUX
gujaf-384	236	4	the	the	DET
gujaf-384	236	5	same	same	ADJ
gujaf-384	236	6	predictor	predictor	NOUN
gujaf-384	236	7	variable	variable	NOUN
gujaf-384	236	8	as	as	SCONJ
gujaf-384	236	9	used	use	VERB
gujaf-384	236	10	in	in	ADP
gujaf-384	236	11	the	the	DET
gujaf-384	236	12	original	original	ADJ
gujaf-384	236	13	model	model	NOUN
gujaf-384	236	14	.	.	PUNCT
gujaf-384	237	1	when	when	SCONJ
gujaf-384	237	2	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	237	3	is	be	AUX
gujaf-384	237	4	detected	detect	VERB
gujaf-384	237	5	in	in	ADP
gujaf-384	237	6	the	the	DET
gujaf-384	237	7	residuals	residual	NOUN
gujaf-384	237	8	from	from	ADP
gujaf-384	237	9	a	a	DET
gujaf-384	237	10	model	model	NOUN
gujaf-384	237	11	,	,	PUNCT
gujaf-384	237	12	it	it	PRON
gujaf-384	237	13	suggests	suggest	VERB
gujaf-384	237	14	that	that	SCONJ
gujaf-384	237	15	the	the	DET
gujaf-384	237	16	model	model	NOUN
gujaf-384	237	17	is	be	AUX
gujaf-384	237	18	mis	mi	NOUN
gujaf-384	237	19	-	-	PUNCT
gujaf-384	237	20	specified	specified	ADJ
gujaf-384	237	21	.	.	PUNCT
gujaf-384	238	1	in	in	ADP
gujaf-384	238	2	other	other	ADJ
gujaf-384	238	3	to	to	PART
gujaf-384	238	4	address	address	VERB
gujaf-384	238	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	238	6	problem	problem	NOUN
gujaf-384	238	7	,	,	PUNCT
gujaf-384	238	8	a	a	DET
gujaf-384	238	9	robust	robust	ADJ
gujaf-384	238	10	model	model	NOUN
gujaf-384	238	11	is	be	AUX
gujaf-384	238	12	employed	employ	VERB
gujaf-384	238	13	to	to	PART
gujaf-384	238	14	produce	produce	VERB
gujaf-384	238	15	a	a	DET
gujaf-384	238	16	corrected	correct	VERB
gujaf-384	238	17	standard	standard	ADJ
gujaf-384	238	18	error	error	NOUN
gujaf-384	238	19	that	that	PRON
gujaf-384	238	20	are	be	AUX
gujaf-384	238	21	unbiased	unbiased	ADJ
gujaf-384	238	22	and	and	CCONJ
gujaf-384	238	23	reliable	reliable	ADJ
gujaf-384	238	24	in	in	ADP
gujaf-384	238	25	estimating	estimate	VERB
gujaf-384	238	26	and	and	CCONJ
gujaf-384	238	27	predicting	predict	VERB
gujaf-384	238	28	the	the	DET
gujaf-384	238	29	outcome	outcome	NOUN
gujaf-384	238	30	variable	variable	NOUN
gujaf-384	238	31	.	.	PUNCT
gujaf-384	239	1	model	model	NOUN
gujaf-384	239	2	specification	specification	NOUN
gujaf-384	239	3	error	error	NOUN
gujaf-384	239	4	test	test	NOUN
gujaf-384	239	5	in	in	ADP
gujaf-384	239	6	other	other	ADJ
gujaf-384	239	7	to	to	PART
gujaf-384	239	8	ensure	ensure	VERB
gujaf-384	239	9	that	that	DET
gujaf-384	239	10	misspecification	misspecification	NOUN
gujaf-384	239	11	is	be	AUX
gujaf-384	239	12	avoided	avoid	VERB
gujaf-384	239	13	in	in	ADP
gujaf-384	239	14	the	the	DET
gujaf-384	239	15	proposed	propose	VERB
gujaf-384	239	16	model	model	NOUN
gujaf-384	239	17	of	of	ADP
gujaf-384	239	18	the	the	DET
gujaf-384	239	19	study	study	NOUN
gujaf-384	239	20	,	,	PUNCT
gujaf-384	239	21	a	a	DET
gujaf-384	239	22	model	model	NOUN
gujaf-384	239	23	specification	specification	NOUN
gujaf-384	239	24	error	error	NOUN
gujaf-384	239	25	test	test	NOUN
gujaf-384	239	26	will	will	AUX
gujaf-384	239	27	be	be	AUX
gujaf-384	239	28	required	require	VERB
gujaf-384	239	29	.	.	PUNCT
gujaf-384	240	1	hence	hence	ADV
gujaf-384	240	2	,	,	PUNCT
gujaf-384	240	3	the	the	DET
gujaf-384	240	4	linktest	linktest	NOUN
gujaf-384	240	5	and	and	CCONJ
gujaf-384	240	6	ramsey	ramsey	PROPN
gujaf-384	240	7	(	(	PUNCT
gujaf-384	240	8	ovtest	ovtest	NOUN
gujaf-384	240	9	)	)	PUNCT
gujaf-384	240	10	tests	test	NOUN
gujaf-384	240	11	of	of	ADP
gujaf-384	240	12	misspecification	misspecification	NOUN
gujaf-384	240	13	and	and	CCONJ
gujaf-384	240	14	omission	omission	NOUN
gujaf-384	240	15	of	of	ADP
gujaf-384	240	16	variables	variable	NOUN
gujaf-384	240	17	will	will	AUX
gujaf-384	240	18	be	be	AUX
gujaf-384	240	19	conducted	conduct	VERB
gujaf-384	240	20	.	.	PUNCT
gujaf-384	241	1	a	a	DET
gujaf-384	241	2	statistically	statistically	ADV
gujaf-384	241	3	insignificant	insignificant	ADJ
gujaf-384	241	4	value	value	NOUN
gujaf-384	241	5	of	of	ADP
gujaf-384	241	6	_	_	NOUN
gujaf-384	241	7	hatsq	hatsq	NOUN
gujaf-384	241	8	in	in	ADP
gujaf-384	241	9	the	the	DET
gujaf-384	241	10	linktest	linktest	NOUN
gujaf-384	241	11	is	be	AUX
gujaf-384	241	12	desirable	desirable	ADJ
gujaf-384	241	13	as	as	SCONJ
gujaf-384	241	14	it	it	PRON
gujaf-384	241	15	will	will	AUX
gujaf-384	241	16	mean	mean	VERB
gujaf-384	241	17	that	that	SCONJ
gujaf-384	241	18	the	the	DET
gujaf-384	241	19	model	model	NOUN
gujaf-384	241	20	is	be	AUX
gujaf-384	241	21	free	free	ADJ
gujaf-384	241	22	from	from	ADP
gujaf-384	241	23	misspecification	misspecification	NOUN
gujaf-384	241	24	error	error	NOUN
gujaf-384	241	25	.	.	PUNCT
gujaf-384	242	1	similarly	similarly	ADV
gujaf-384	242	2	,	,	PUNCT
gujaf-384	242	3	the	the	DET
gujaf-384	242	4	p	p	NOUN
gujaf-384	242	5	-	-	PUNCT
gujaf-384	242	6	value	value	NOUN
gujaf-384	242	7	of	of	ADP
gujaf-384	242	8	the	the	DET
gujaf-384	242	9	ramsey	ramsey	PROPN
gujaf-384	242	10	test	test	NOUN
gujaf-384	242	11	is	be	AUX
gujaf-384	242	12	expected	expect	VERB
gujaf-384	242	13	to	to	PART
gujaf-384	242	14	be	be	AUX
gujaf-384	242	15	statistically	statistically	ADV
gujaf-384	242	16	insignificant	insignificant	ADJ
gujaf-384	242	17	to	to	PART
gujaf-384	242	18	support	support	VERB
gujaf-384	242	19	the	the	DET
gujaf-384	242	20	claim	claim	NOUN
gujaf-384	242	21	that	that	SCONJ
gujaf-384	242	22	,	,	PUNCT
gujaf-384	242	23	all	all	DET
gujaf-384	242	24	variables	variable	NOUN
gujaf-384	242	25	used	use	VERB
gujaf-384	242	26	were	be	AUX
gujaf-384	242	27	well	well	ADV
gujaf-384	242	28	selected	select	VERB
gujaf-384	242	29	and	and	CCONJ
gujaf-384	242	30	presented	present	VERB
gujaf-384	242	31	in	in	ADP
gujaf-384	242	32	the	the	DET
gujaf-384	242	33	model	model	NOUN
gujaf-384	242	34	.	.	PUNCT
gujaf-384	243	1	hausman	hausman	PROPN
gujaf-384	243	2	specification	specification	PROPN
gujaf-384	243	3	test	test	NOUN
gujaf-384	243	4	multiple	multiple	ADJ
gujaf-384	243	5	regression	regression	NOUN
gujaf-384	243	6	analysis	analysis	NOUN
gujaf-384	243	7	is	be	AUX
gujaf-384	243	8	only	only	ADV
gujaf-384	243	9	possible	possible	ADJ
gujaf-384	243	10	with	with	ADP
gujaf-384	243	11	panel	panel	NOUN
gujaf-384	243	12	data	datum	NOUN
gujaf-384	243	13	.	.	PUNCT
gujaf-384	244	1	this	this	DET
gujaf-384	244	2	analysis	analysis	NOUN
gujaf-384	244	3	is	be	AUX
gujaf-384	244	4	frequently	frequently	ADV
gujaf-384	244	5	performed	perform	VERB
gujaf-384	244	6	in	in	ADP
gujaf-384	244	7	phases	phase	NOUN
gujaf-384	244	8	,	,	PUNCT
gujaf-384	244	9	with	with	ADP
gujaf-384	244	10	the	the	DET
gujaf-384	244	11	one	one	NOUN
gujaf-384	244	12	that	that	PRON
gujaf-384	244	13	best	well	ADV
gujaf-384	244	14	fits	fit	VERB
gujaf-384	244	15	the	the	DET
gujaf-384	244	16	regression	regression	NOUN
gujaf-384	244	17	assumptions	assumption	NOUN
gujaf-384	244	18	being	be	AUX
gujaf-384	244	19	chosen	choose	VERB
gujaf-384	244	20	for	for	ADP
gujaf-384	244	21	interpretation	interpretation	NOUN
gujaf-384	244	22	.	.	PUNCT
gujaf-384	245	1	the	the	DET
gujaf-384	245	2	ordinary	ordinary	ADJ
gujaf-384	245	3	least	least	ADJ
gujaf-384	245	4	square	square	ADJ
gujaf-384	245	5	regression	regression	NOUN
gujaf-384	245	6	is	be	AUX
gujaf-384	245	7	first	first	ADV
gujaf-384	245	8	performed	perform	VERB
gujaf-384	245	9	without	without	ADP
gujaf-384	245	10	regard	regard	NOUN
gujaf-384	245	11	for	for	ADP
gujaf-384	245	12	the	the	DET
gujaf-384	245	13	firm	firm	NOUN
gujaf-384	245	14	's	's	PART
gujaf-384	245	15	heterogeneity	heterogeneity	NOUN
gujaf-384	245	16	.	.	PUNCT
gujaf-384	246	1	this	this	PRON
gujaf-384	246	2	is	be	AUX
gujaf-384	246	3	not	not	PART
gujaf-384	246	4	an	an	DET
gujaf-384	246	5	optimal	optimal	ADJ
gujaf-384	246	6	regression	regression	NOUN
gujaf-384	246	7	for	for	ADP
gujaf-384	246	8	panel	panel	NOUN
gujaf-384	246	9	data	datum	NOUN
gujaf-384	246	10	.	.	PUNCT
gujaf-384	247	1	the	the	DET
gujaf-384	247	2	hausman	hausman	PROPN
gujaf-384	247	3	specification	specification	NOUN
gujaf-384	247	4	test	test	NOUN
gujaf-384	247	5	will	will	AUX
gujaf-384	247	6	be	be	AUX
gujaf-384	247	7	used	use	VERB
gujaf-384	247	8	to	to	PART
gujaf-384	247	9	determine	determine	VERB
gujaf-384	247	10	which	which	DET
gujaf-384	247	11	model	model	NOUN
gujaf-384	247	12	to	to	PART
gujaf-384	247	13	use	use	VERB
gujaf-384	247	14	,	,	PUNCT
gujaf-384	247	15	fixed	fixed	ADJ
gujaf-384	247	16	or	or	CCONJ
gujaf-384	247	17	random	random	ADJ
gujaf-384	247	18	effect	effect	NOUN
gujaf-384	247	19	.	.	PUNCT
gujaf-384	248	1	a	a	DET
gujaf-384	248	2	p	p	NOUN
gujaf-384	248	3	-	-	PUNCT
gujaf-384	248	4	value	value	NOUN
gujaf-384	248	5	less	less	ADJ
gujaf-384	248	6	than	than	ADP
gujaf-384	248	7	5	5	NUM
gujaf-384	248	8	%	%	NOUN
gujaf-384	248	9	would	would	AUX
gujaf-384	248	10	mean	mean	VERB
gujaf-384	248	11	,	,	PUNCT
gujaf-384	248	12	that	that	SCONJ
gujaf-384	248	13	the	the	DET
gujaf-384	248	14	fixed	fixed	ADJ
gujaf-384	248	15	effect	effect	NOUN
gujaf-384	248	16	model	model	NOUN
gujaf-384	248	17	is	be	AUX
gujaf-384	248	18	appropriate	appropriate	ADJ
gujaf-384	248	19	while	while	SCONJ
gujaf-384	248	20	a	a	DET
gujaf-384	248	21	p	p	NOUN
gujaf-384	248	22	-	-	PUNCT
gujaf-384	248	23	value	value	NOUN
gujaf-384	248	24	above	above	ADP
gujaf-384	248	25	5	5	NUM
gujaf-384	248	26	%	%	NOUN
gujaf-384	248	27	would	would	AUX
gujaf-384	248	28	mean	mean	VERB
gujaf-384	248	29	gusau	gusau	ADJ
gujaf-384	248	30	journal	journal	NOUN
gujaf-384	248	31	of	of	ADP
gujaf-384	248	32	accounting	accounting	NOUN
gujaf-384	248	33	and	and	CCONJ
gujaf-384	248	34	finance	finance	NOUN
gujaf-384	248	35	,	,	PUNCT
gujaf-384	248	36	vol.6	vol.6	PROPN
gujaf-384	248	37	,	,	PUNCT
gujaf-384	248	38	issue	issue	NOUN
gujaf-384	248	39	1	1	NUM
gujaf-384	248	40	,	,	PUNCT
gujaf-384	248	41	april	april	PROPN
gujaf-384	248	42	,	,	PUNCT
gujaf-384	248	43	2025	2025	NUM
gujaf-384	248	44	281	281	NUM
gujaf-384	248	45	that	that	SCONJ
gujaf-384	248	46	the	the	DET
gujaf-384	248	47	random	random	ADJ
gujaf-384	248	48	effect	effect	NOUN
gujaf-384	248	49	model	model	NOUN
gujaf-384	248	50	is	be	AUX
gujaf-384	248	51	appropriate	appropriate	ADJ
gujaf-384	248	52	.	.	PUNCT
gujaf-384	249	1	unlike	unlike	ADP
gujaf-384	249	2	standard	standard	ADJ
gujaf-384	249	3	least	least	ADJ
gujaf-384	249	4	square	square	ADJ
gujaf-384	249	5	regression	regression	NOUN
gujaf-384	249	6	,	,	PUNCT
gujaf-384	249	7	both	both	DET
gujaf-384	249	8	models	model	NOUN
gujaf-384	249	9	take	take	VERB
gujaf-384	249	10	into	into	ADP
gujaf-384	249	11	account	account	NOUN
gujaf-384	249	12	the	the	DET
gujaf-384	249	13	heterogeneity	heterogeneity	NOUN
gujaf-384	249	14	of	of	ADP
gujaf-384	249	15	each	each	DET
gujaf-384	249	16	firm	firm	NOUN
gujaf-384	249	17	in	in	ADP
gujaf-384	249	18	the	the	DET
gujaf-384	249	19	analysis	analysis	NOUN
gujaf-384	249	20	.	.	PUNCT
gujaf-384	250	1	lagrange	lagrange	NOUN
gujaf-384	250	2	multiplier	multiplier	ADV
gujaf-384	250	3	(	(	PUNCT
gujaf-384	250	4	lm	lm	INTJ
gujaf-384	250	5	)	)	PUNCT
gujaf-384	250	6	test	test	NOUN
gujaf-384	250	7	for	for	ADP
gujaf-384	250	8	autocorrelation	autocorrelation	NOUN
gujaf-384	250	9	lagrange	lagrange	NOUN
gujaf-384	250	10	multiplier	multiplier	ADV
gujaf-384	250	11	(	(	PUNCT
gujaf-384	250	12	lm	lm	INTJ
gujaf-384	250	13	)	)	PUNCT
gujaf-384	250	14	test	test	NOUN
gujaf-384	250	15	(	(	PUNCT
gujaf-384	250	16	breusch	breusch	NOUN
gujaf-384	250	17	-	-	PUNCT
gujaf-384	250	18	godfrey	godfrey	NOUN
gujaf-384	250	19	)	)	PUNCT
gujaf-384	250	20	is	be	AUX
gujaf-384	250	21	an	an	DET
gujaf-384	250	22	alternative	alternative	ADJ
gujaf-384	250	23	test	test	NOUN
gujaf-384	250	24	to	to	PART
gujaf-384	250	25	test	test	VERB
gujaf-384	250	26	autocorrelation	autocorrelation	NOUN
gujaf-384	250	27	in	in	ADP
gujaf-384	250	28	data	data	PROPN
gujaf-384	250	29	.	.	PUNCT
gujaf-384	251	1	autocorrelation	autocorrelation	NOUN
gujaf-384	251	2	means	mean	VERB
gujaf-384	251	3	that	that	SCONJ
gujaf-384	251	4	the	the	DET
gujaf-384	251	5	data	datum	NOUN
gujaf-384	251	6	has	have	VERB
gujaf-384	251	7	a	a	DET
gujaf-384	251	8	correlation	correlation	NOUN
gujaf-384	251	9	with	with	ADP
gujaf-384	251	10	the	the	DET
gujaf-384	251	11	value	value	NOUN
gujaf-384	251	12	that	that	PRON
gujaf-384	251	13	is	be	AUX
gujaf-384	251	14	left	leave	VERB
gujaf-384	251	15	behind	behind	ADV
gujaf-384	251	16	.	.	PUNCT
gujaf-384	252	1	having	having	AUX
gujaf-384	252	2	decided	decide	VERB
gujaf-384	252	3	on	on	ADP
gujaf-384	252	4	the	the	DET
gujaf-384	252	5	appropriate	appropriate	ADJ
gujaf-384	252	6	model	model	NOUN
gujaf-384	252	7	using	use	VERB
gujaf-384	252	8	the	the	DET
gujaf-384	252	9	hausman	hausman	ADJ
gujaf-384	252	10	specification	specification	NOUN
gujaf-384	252	11	test	test	NOUN
gujaf-384	252	12	(	(	PUNCT
gujaf-384	252	13	between	between	ADP
gujaf-384	252	14	the	the	DET
gujaf-384	252	15	fixed	fix	VERB
gujaf-384	252	16	effect	effect	NOUN
gujaf-384	252	17	model	model	NOUN
gujaf-384	252	18	and	and	CCONJ
gujaf-384	252	19	the	the	DET
gujaf-384	252	20	random	random	ADJ
gujaf-384	252	21	effect	effect	NOUN
gujaf-384	252	22	model	model	NOUN
gujaf-384	252	23	)	)	PUNCT
gujaf-384	252	24	,	,	PUNCT
gujaf-384	252	25	the	the	DET
gujaf-384	252	26	lm	lm	X
gujaf-384	252	27	test	test	NOUN
gujaf-384	252	28	for	for	ADP
gujaf-384	252	29	autocorrelation	autocorrelation	NOUN
gujaf-384	252	30	is	be	AUX
gujaf-384	252	31	estimated	estimate	VERB
gujaf-384	252	32	to	to	PART
gujaf-384	252	33	further	far	ADV
gujaf-384	252	34	examine	examine	VERB
gujaf-384	252	35	the	the	DET
gujaf-384	252	36	presence	presence	NOUN
gujaf-384	252	37	of	of	ADP
gujaf-384	252	38	autocorrelation	autocorrelation	NOUN
gujaf-384	252	39	.	.	PUNCT
gujaf-384	253	1	it	it	PRON
gujaf-384	253	2	is	be	AUX
gujaf-384	253	3	assumed	assume	VERB
gujaf-384	253	4	based	base	VERB
gujaf-384	253	5	on	on	ADP
gujaf-384	253	6	linear	linear	ADJ
gujaf-384	253	7	regression	regression	NOUN
gujaf-384	253	8	that	that	SCONJ
gujaf-384	253	9	;	;	PUNCT
gujaf-384	253	10	the	the	DET
gujaf-384	253	11	presence	presence	NOUN
gujaf-384	253	12	of	of	ADP
gujaf-384	253	13	autocorrelation	autocorrelation	NOUN
gujaf-384	253	14	also	also	ADV
gujaf-384	253	15	confirms	confirm	VERB
gujaf-384	253	16	the	the	DET
gujaf-384	253	17	presence	presence	NOUN
gujaf-384	253	18	of	of	ADP
gujaf-384	253	19	serial	serial	ADJ
gujaf-384	253	20	correlation	correlation	NOUN
gujaf-384	253	21	.	.	PUNCT
gujaf-384	254	1	the	the	DET
gujaf-384	254	2	lm	lm	PROPN
gujaf-384	254	3	test	test	NOUN
gujaf-384	254	4	might	might	AUX
gujaf-384	254	5	be	be	AUX
gujaf-384	254	6	used	use	VERB
gujaf-384	254	7	in	in	ADP
gujaf-384	254	8	the	the	DET
gujaf-384	254	9	study	study	NOUN
gujaf-384	254	10	to	to	PART
gujaf-384	254	11	detect	detect	VERB
gujaf-384	254	12	the	the	DET
gujaf-384	254	13	presence	presence	NOUN
gujaf-384	254	14	or	or	CCONJ
gujaf-384	254	15	otherwise	otherwise	ADV
gujaf-384	254	16	of	of	ADP
gujaf-384	254	17	autocorrelation	autocorrelation	NOUN
gujaf-384	254	18	which	which	PRON
gujaf-384	254	19	will	will	AUX
gujaf-384	254	20	help	help	VERB
gujaf-384	254	21	in	in	ADP
gujaf-384	254	22	deciding	decide	VERB
gujaf-384	254	23	on	on	ADP
gujaf-384	254	24	an	an	DET
gujaf-384	254	25	appropriated	appropriate	VERB
gujaf-384	254	26	model	model	NOUN
gujaf-384	254	27	.	.	PUNCT
gujaf-384	255	1	4.0	4.0	NUM
gujaf-384	255	2	results	result	NOUN
gujaf-384	255	3	and	and	CCONJ
gujaf-384	255	4	discussion	discussion	VERB
gujaf-384	255	5	an	an	DET
gujaf-384	255	6	analysis	analysis	NOUN
gujaf-384	255	7	of	of	ADP
gujaf-384	255	8	the	the	DET
gujaf-384	255	9	secondary	secondary	ADJ
gujaf-384	255	10	panel	panel	NOUN
gujaf-384	255	11	data	datum	NOUN
gujaf-384	255	12	using	use	VERB
gujaf-384	255	13	the	the	DET
gujaf-384	255	14	multiple	multiple	ADJ
gujaf-384	255	15	regression	regression	NOUN
gujaf-384	255	16	technique	technique	NOUN
gujaf-384	255	17	was	be	AUX
gujaf-384	255	18	carried	carry	VERB
gujaf-384	255	19	out	out	ADP
gujaf-384	255	20	and	and	CCONJ
gujaf-384	255	21	the	the	DET
gujaf-384	255	22	results	result	NOUN
gujaf-384	255	23	presented	present	VERB
gujaf-384	255	24	and	and	CCONJ
gujaf-384	255	25	discussed	discuss	VERB
gujaf-384	255	26	as	as	SCONJ
gujaf-384	255	27	follows	follow	VERB
gujaf-384	255	28	.	.	PUNCT
gujaf-384	256	1	table	table	NOUN
gujaf-384	256	2	4	4	NUM
gujaf-384	256	3	summary	summary	NOUN
gujaf-384	256	4	of	of	ADP
gujaf-384	256	5	descriptive	descriptive	ADJ
gujaf-384	256	6	statistics	statistic	NOUN
gujaf-384	256	7	variable	variable	ADJ
gujaf-384	256	8	obs	obs	PROPN
gujaf-384	256	9	mean	mean	VERB
gujaf-384	256	10	std	std	PROPN
gujaf-384	256	11	.	.	PROPN
gujaf-384	257	1	dev	dev	PROPN
gujaf-384	257	2	.	.	PUNCT
gujaf-384	258	1	minimum	minimum	PROPN
gujaf-384	258	2	maximum	maximum	ADJ
gujaf-384	258	3	roa	roa	PROPN
gujaf-384	258	4	195	195	NUM
gujaf-384	258	5	.033	.033	NUM
gujaf-384	258	6	.081	.081	NUM
gujaf-384	259	1	-.311	-.311	PROPN
gujaf-384	259	2	.65	.65	NUM
gujaf-384	259	3	rcs	rcs	PROPN
gujaf-384	259	4	195	195	NUM
gujaf-384	259	5	5.897	5.897	NUM
gujaf-384	259	6	1.609	1.609	NUM
gujaf-384	259	7	4	4	NUM
gujaf-384	259	8	12	12	NUM
gujaf-384	259	9	rci	rci	PROPN
gujaf-384	259	10	195	195	NUM
gujaf-384	259	11	.631	.631	NUM
gujaf-384	259	12	.113	.113	NUM
gujaf-384	259	13	.375	.375	NUM
gujaf-384	259	14	.833	.833	NUM
gujaf-384	259	15	opr	opr	PROPN
gujaf-384	259	16	195	195	NUM
gujaf-384	259	17	4.917	4.917	NUM
gujaf-384	259	18	58.679	58.679	NUM
gujaf-384	259	19	.016	.016	NUM
gujaf-384	259	20	820	820	NUM
gujaf-384	259	21	fs	fs	ADP
gujaf-384	259	22	195	195	NUM
gujaf-384	259	23	27.55	27.55	NUM
gujaf-384	259	24	1.246	1.246	NUM
gujaf-384	259	25	25.007	25.007	NUM
gujaf-384	259	26	30.659	30.659	NUM
gujaf-384	259	27	lev	lev	NOUN
gujaf-384	259	28	195	195	NUM
gujaf-384	259	29	.681	.681	NUM
gujaf-384	259	30	.332	.332	NUM
gujaf-384	259	31	.001	.001	NUM
gujaf-384	259	32	.995	.995	NUM
gujaf-384	259	33	source	source	NOUN
gujaf-384	259	34	:	:	PUNCT
gujaf-384	259	35	stata	stata	VERB
gujaf-384	259	36	16	16	NUM
gujaf-384	259	37	output	output	NOUN
gujaf-384	259	38	file	file	NOUN
gujaf-384	259	39	,	,	PUNCT
gujaf-384	259	40	2024	2024	NUM
gujaf-384	259	41	.	.	PUNCT
gujaf-384	260	1	the	the	DET
gujaf-384	260	2	mean	mean	ADJ
gujaf-384	260	3	roa	roa	PROPN
gujaf-384	260	4	is	be	AUX
gujaf-384	260	5	0.033	0.033	NUM
gujaf-384	260	6	,	,	PUNCT
gujaf-384	260	7	indicating	indicate	VERB
gujaf-384	260	8	that	that	SCONJ
gujaf-384	260	9	,	,	PUNCT
gujaf-384	260	10	on	on	ADP
gujaf-384	260	11	average	average	ADJ
gujaf-384	260	12	,	,	PUNCT
gujaf-384	260	13	the	the	DET
gujaf-384	260	14	listed	list	VERB
gujaf-384	260	15	deposit	deposit	NOUN
gujaf-384	260	16	money	money	NOUN
gujaf-384	260	17	banks	bank	NOUN
gujaf-384	260	18	in	in	ADP
gujaf-384	260	19	nigeria	nigeria	PROPN
gujaf-384	260	20	generate	generate	VERB
gujaf-384	260	21	a	a	DET
gujaf-384	260	22	return	return	NOUN
gujaf-384	260	23	of	of	ADP
gujaf-384	260	24	3.3	3.3	NUM
gujaf-384	260	25	%	%	NOUN
gujaf-384	260	26	on	on	ADP
gujaf-384	260	27	their	their	PRON
gujaf-384	260	28	total	total	ADJ
gujaf-384	260	29	assets	asset	NOUN
gujaf-384	260	30	.	.	PUNCT
gujaf-384	261	1	the	the	DET
gujaf-384	261	2	standard	standard	ADJ
gujaf-384	261	3	deviation	deviation	NOUN
gujaf-384	261	4	of	of	ADP
gujaf-384	261	5	0.081	0.081	NUM
gujaf-384	261	6	suggests	suggest	VERB
gujaf-384	261	7	considerable	considerable	ADJ
gujaf-384	261	8	variation	variation	NOUN
gujaf-384	261	9	in	in	ADP
gujaf-384	261	10	profitability	profitability	NOUN
gujaf-384	261	11	among	among	ADP
gujaf-384	261	12	the	the	DET
gujaf-384	261	13	banks	bank	NOUN
gujaf-384	261	14	.	.	PUNCT
gujaf-384	262	1	the	the	DET
gujaf-384	262	2	minimum	minimum	ADJ
gujaf-384	262	3	roa	roa	NOUN
gujaf-384	262	4	value	value	NOUN
gujaf-384	262	5	of	of	ADP
gujaf-384	262	6	-0.311	-0.311	NOUN
gujaf-384	262	7	indicates	indicate	VERB
gujaf-384	262	8	that	that	SCONJ
gujaf-384	262	9	some	some	DET
gujaf-384	262	10	banks	bank	NOUN
gujaf-384	262	11	experienced	experience	VERB
gujaf-384	262	12	financial	financial	ADJ
gujaf-384	262	13	losses	loss	NOUN
gujaf-384	262	14	,	,	PUNCT
gujaf-384	262	15	while	while	SCONJ
gujaf-384	262	16	the	the	DET
gujaf-384	262	17	maximum	maximum	ADJ
gujaf-384	262	18	value	value	NOUN
gujaf-384	262	19	of	of	ADP
gujaf-384	262	20	0.65	0.65	NUM
gujaf-384	262	21	suggests	suggest	VERB
gujaf-384	262	22	that	that	SCONJ
gujaf-384	262	23	some	some	DET
gujaf-384	262	24	banks	bank	NOUN
gujaf-384	262	25	achieved	achieve	VERB
gujaf-384	262	26	significant	significant	ADJ
gujaf-384	262	27	profitability	profitability	NOUN
gujaf-384	262	28	.	.	PUNCT
gujaf-384	263	1	this	this	DET
gujaf-384	263	2	wide	wide	ADJ
gujaf-384	263	3	range	range	NOUN
gujaf-384	263	4	highlights	highlight	NOUN
gujaf-384	263	5	differences	difference	NOUN
gujaf-384	263	6	in	in	ADP
gujaf-384	263	7	financial	financial	ADJ
gujaf-384	263	8	performance	performance	NOUN
gujaf-384	263	9	across	across	ADP
gujaf-384	263	10	the	the	DET
gujaf-384	263	11	sampled	sample	VERB
gujaf-384	263	12	banks	bank	NOUN
gujaf-384	263	13	.	.	PUNCT
gujaf-384	264	1	the	the	DET
gujaf-384	264	2	risk	risk	NOUN
gujaf-384	264	3	management	management	NOUN
gujaf-384	264	4	committee	committee	NOUN
gujaf-384	264	5	size	size	NOUN
gujaf-384	264	6	(	(	PUNCT
gujaf-384	264	7	rcs	rcs	NOUN
gujaf-384	264	8	)	)	PUNCT
gujaf-384	264	9	has	have	VERB
gujaf-384	264	10	a	a	DET
gujaf-384	264	11	mean	mean	NOUN
gujaf-384	264	12	of	of	ADP
gujaf-384	264	13	5.897	5.897	NUM
gujaf-384	264	14	,	,	PUNCT
gujaf-384	264	15	implying	imply	VERB
gujaf-384	264	16	that	that	SCONJ
gujaf-384	264	17	,	,	PUNCT
gujaf-384	264	18	on	on	ADP
gujaf-384	264	19	average	average	ADJ
gujaf-384	264	20	,	,	PUNCT
gujaf-384	264	21	banks	bank	NOUN
gujaf-384	264	22	have	have	VERB
gujaf-384	264	23	approximately	approximately	ADV
gujaf-384	264	24	six	six	NUM
gujaf-384	264	25	members	member	NOUN
gujaf-384	264	26	on	on	ADP
gujaf-384	264	27	their	their	PRON
gujaf-384	264	28	risk	risk	NOUN
gujaf-384	264	29	management	management	NOUN
gujaf-384	264	30	committee	committee	NOUN
gujaf-384	264	31	.	.	PUNCT
gujaf-384	265	1	the	the	DET
gujaf-384	265	2	standard	standard	ADJ
gujaf-384	265	3	deviation	deviation	NOUN
gujaf-384	265	4	of	of	ADP
gujaf-384	265	5	1.609	1.609	NUM
gujaf-384	265	6	suggests	suggest	VERB
gujaf-384	265	7	some	some	DET
gujaf-384	265	8	variability	variability	NOUN
gujaf-384	265	9	in	in	ADP
gujaf-384	265	10	the	the	DET
gujaf-384	265	11	size	size	NOUN
gujaf-384	265	12	of	of	ADP
gujaf-384	265	13	the	the	DET
gujaf-384	265	14	committees	committee	NOUN
gujaf-384	265	15	across	across	ADP
gujaf-384	265	16	the	the	DET
gujaf-384	265	17	banks	bank	NOUN
gujaf-384	265	18	.	.	PUNCT
gujaf-384	266	1	the	the	DET
gujaf-384	266	2	minimum	minimum	PROPN
gujaf-384	266	3	rcs	rcs	NOUN
gujaf-384	266	4	is	be	AUX
gujaf-384	266	5	4	4	NUM
gujaf-384	266	6	,	,	PUNCT
gujaf-384	266	7	while	while	SCONJ
gujaf-384	266	8	the	the	DET
gujaf-384	266	9	maximum	maximum	NOUN
gujaf-384	266	10	is	be	AUX
gujaf-384	266	11	12	12	NUM
gujaf-384	266	12	,	,	PUNCT
gujaf-384	266	13	indicating	indicate	VERB
gujaf-384	266	14	that	that	SCONJ
gujaf-384	266	15	the	the	DET
gujaf-384	266	16	smallest	small	ADJ
gujaf-384	266	17	committee	committee	NOUN
gujaf-384	266	18	has	have	VERB
gujaf-384	266	19	four	four	NUM
gujaf-384	266	20	members	member	NOUN
gujaf-384	266	21	,	,	PUNCT
gujaf-384	266	22	whereas	whereas	SCONJ
gujaf-384	266	23	the	the	DET
gujaf-384	266	24	largest	large	ADJ
gujaf-384	266	25	has	have	VERB
gujaf-384	266	26	twelve	twelve	NUM
gujaf-384	266	27	members	member	NOUN
gujaf-384	266	28	.	.	PUNCT
gujaf-384	267	1	this	this	DET
gujaf-384	267	2	variation	variation	NOUN
gujaf-384	267	3	may	may	AUX
gujaf-384	267	4	reflect	reflect	VERB
gujaf-384	267	5	differences	difference	NOUN
gujaf-384	267	6	in	in	ADP
gujaf-384	267	7	corporate	corporate	ADJ
gujaf-384	267	8	governance	governance	NOUN
gujaf-384	267	9	structures	structure	NOUN
gujaf-384	267	10	and	and	CCONJ
gujaf-384	267	11	regulatory	regulatory	ADJ
gujaf-384	267	12	compliance	compliance	NOUN
gujaf-384	267	13	levels	level	NOUN
gujaf-384	267	14	among	among	ADP
gujaf-384	267	15	banks	bank	NOUN
gujaf-384	267	16	.	.	PUNCT
gujaf-384	268	1	the	the	DET
gujaf-384	268	2	risk	risk	NOUN
gujaf-384	268	3	management	management	NOUN
gujaf-384	268	4	committee	committee	NOUN
gujaf-384	268	5	independence	independence	NOUN
gujaf-384	268	6	(	(	PUNCT
gujaf-384	268	7	rci	rci	PROPN
gujaf-384	268	8	)	)	PUNCT
gujaf-384	268	9	has	have	VERB
gujaf-384	268	10	a	a	DET
gujaf-384	268	11	mean	mean	NOUN
gujaf-384	268	12	of	of	ADP
gujaf-384	268	13	0.631	0.631	NUM
gujaf-384	268	14	,	,	PUNCT
gujaf-384	268	15	meaning	mean	VERB
gujaf-384	268	16	that	that	SCONJ
gujaf-384	268	17	,	,	PUNCT
gujaf-384	268	18	on	on	ADP
gujaf-384	268	19	average	average	ADJ
gujaf-384	268	20	,	,	PUNCT
gujaf-384	268	21	63.1	63.1	NUM
gujaf-384	268	22	%	%	NOUN
gujaf-384	268	23	of	of	ADP
gujaf-384	268	24	the	the	DET
gujaf-384	268	25	members	member	NOUN
gujaf-384	268	26	of	of	ADP
gujaf-384	268	27	the	the	DET
gujaf-384	268	28	risk	risk	NOUN
gujaf-384	268	29	management	management	NOUN
gujaf-384	268	30	committee	committee	NOUN
gujaf-384	268	31	are	be	AUX
gujaf-384	268	32	independent	independent	ADJ
gujaf-384	268	33	.	.	PUNCT
gujaf-384	269	1	the	the	DET
gujaf-384	269	2	standard	standard	ADJ
gujaf-384	269	3	deviation	deviation	NOUN
gujaf-384	269	4	of	of	ADP
gujaf-384	269	5	0.113	0.113	NUM
gujaf-384	269	6	indicates	indicate	VERB
gujaf-384	269	7	moderate	moderate	ADJ
gujaf-384	269	8	dispersion	dispersion	NOUN
gujaf-384	269	9	around	around	ADP
gujaf-384	269	10	the	the	DET
gujaf-384	269	11	mean	mean	NOUN
gujaf-384	269	12	.	.	PUNCT
gujaf-384	270	1	the	the	DET
gujaf-384	270	2	minimum	minimum	ADJ
gujaf-384	270	3	value	value	NOUN
gujaf-384	270	4	of	of	ADP
gujaf-384	270	5	0.375	0.375	NUM
gujaf-384	270	6	and	and	CCONJ
gujaf-384	270	7	the	the	DET
gujaf-384	270	8	maximum	maximum	ADJ
gujaf-384	270	9	value	value	NOUN
gujaf-384	270	10	of	of	ADP
gujaf-384	270	11	0.833	0.833	NUM
gujaf-384	270	12	suggest	suggest	VERB
gujaf-384	270	13	that	that	SCONJ
gujaf-384	270	14	some	some	DET
gujaf-384	270	15	banks	bank	NOUN
gujaf-384	270	16	have	have	VERB
gujaf-384	270	17	as	as	ADV
gujaf-384	270	18	low	low	ADJ
gujaf-384	270	19	as	as	ADP
gujaf-384	270	20	37.5	37.5	NUM
gujaf-384	270	21	%	%	NOUN
gujaf-384	270	22	independent	independent	ADJ
gujaf-384	270	23	members	member	NOUN
gujaf-384	270	24	,	,	PUNCT
gujaf-384	270	25	while	while	SCONJ
gujaf-384	270	26	others	other	NOUN
gujaf-384	270	27	have	have	VERB
gujaf-384	270	28	up	up	ADP
gujaf-384	270	29	to	to	PART
gujaf-384	270	30	83.3	83.3	NUM
gujaf-384	270	31	%	%	NOUN
gujaf-384	270	32	independent	independent	ADJ
gujaf-384	270	33	members	member	NOUN
gujaf-384	270	34	on	on	ADP
gujaf-384	270	35	their	their	PRON
gujaf-384	270	36	risk	risk	NOUN
gujaf-384	270	37	management	management	NOUN
gujaf-384	270	38	gusau	gusau	ADJ
gujaf-384	270	39	journal	journal	NOUN
gujaf-384	270	40	of	of	ADP
gujaf-384	270	41	accounting	accounting	NOUN
gujaf-384	270	42	and	and	CCONJ
gujaf-384	270	43	finance	finance	NOUN
gujaf-384	270	44	,	,	PUNCT
gujaf-384	270	45	vol.6	vol.6	PROPN
gujaf-384	270	46	,	,	PUNCT
gujaf-384	270	47	issue	issue	NOUN
gujaf-384	270	48	1	1	NUM
gujaf-384	270	49	,	,	PUNCT
gujaf-384	270	50	april	april	PROPN
gujaf-384	270	51	,	,	PUNCT
gujaf-384	270	52	2025	2025	NUM
gujaf-384	270	53	282	282	NUM
gujaf-384	270	54	committees	committee	NOUN
gujaf-384	270	55	.	.	PUNCT
gujaf-384	271	1	this	this	DET
gujaf-384	271	2	variation	variation	NOUN
gujaf-384	271	3	may	may	AUX
gujaf-384	271	4	influence	influence	VERB
gujaf-384	271	5	the	the	DET
gujaf-384	271	6	effectiveness	effectiveness	NOUN
gujaf-384	271	7	of	of	ADP
gujaf-384	271	8	the	the	DET
gujaf-384	271	9	committee	committee	NOUN
gujaf-384	271	10	in	in	ADP
gujaf-384	271	11	overseeing	oversee	VERB
gujaf-384	271	12	riskrelated	riskrelate	VERB
gujaf-384	271	13	matters	matter	NOUN
gujaf-384	271	14	.	.	PUNCT
gujaf-384	272	1	the	the	DET
gujaf-384	272	2	operational	operational	ADJ
gujaf-384	272	3	risk	risk	NOUN
gujaf-384	272	4	(	(	PUNCT
gujaf-384	272	5	opr	opr	NOUN
gujaf-384	272	6	)	)	PUNCT
gujaf-384	272	7	variable	variable	NOUN
gujaf-384	272	8	shows	show	VERB
gujaf-384	272	9	significant	significant	ADJ
gujaf-384	272	10	dispersion	dispersion	NOUN
gujaf-384	272	11	,	,	PUNCT
gujaf-384	272	12	with	with	ADP
gujaf-384	272	13	a	a	DET
gujaf-384	272	14	mean	mean	NOUN
gujaf-384	272	15	of	of	ADP
gujaf-384	272	16	4.917	4.917	NUM
gujaf-384	272	17	and	and	CCONJ
gujaf-384	272	18	a	a	DET
gujaf-384	272	19	high	high	ADJ
gujaf-384	272	20	standard	standard	ADJ
gujaf-384	272	21	deviation	deviation	NOUN
gujaf-384	272	22	of	of	ADP
gujaf-384	272	23	58.679	58.679	NUM
gujaf-384	272	24	.	.	PUNCT
gujaf-384	273	1	the	the	DET
gujaf-384	273	2	minimum	minimum	ADJ
gujaf-384	273	3	operational	operational	ADJ
gujaf-384	273	4	risk	risk	NOUN
gujaf-384	273	5	value	value	NOUN
gujaf-384	273	6	is	be	AUX
gujaf-384	273	7	0.016	0.016	NUM
gujaf-384	273	8	,	,	PUNCT
gujaf-384	273	9	while	while	SCONJ
gujaf-384	273	10	the	the	DET
gujaf-384	273	11	maximum	maximum	NOUN
gujaf-384	273	12	is	be	AUX
gujaf-384	273	13	820	820	NUM
gujaf-384	273	14	,	,	PUNCT
gujaf-384	273	15	indicating	indicate	VERB
gujaf-384	273	16	extreme	extreme	ADJ
gujaf-384	273	17	variations	variation	NOUN
gujaf-384	273	18	in	in	ADP
gujaf-384	273	19	operational	operational	ADJ
gujaf-384	273	20	risk	risk	NOUN
gujaf-384	273	21	levels	level	NOUN
gujaf-384	273	22	across	across	ADP
gujaf-384	273	23	the	the	DET
gujaf-384	273	24	sampled	sample	VERB
gujaf-384	273	25	banks	bank	NOUN
gujaf-384	273	26	.	.	PUNCT
gujaf-384	274	1	the	the	DET
gujaf-384	274	2	high	high	ADJ
gujaf-384	274	3	standard	standard	ADJ
gujaf-384	274	4	deviation	deviation	NOUN
gujaf-384	274	5	suggests	suggest	VERB
gujaf-384	274	6	that	that	SCONJ
gujaf-384	274	7	some	some	DET
gujaf-384	274	8	banks	bank	NOUN
gujaf-384	274	9	experience	experience	VERB
gujaf-384	274	10	significantly	significantly	ADV
gujaf-384	274	11	higher	high	ADJ
gujaf-384	274	12	operational	operational	ADJ
gujaf-384	274	13	risks	risk	NOUN
gujaf-384	274	14	,	,	PUNCT
gujaf-384	274	15	which	which	PRON
gujaf-384	274	16	could	could	AUX
gujaf-384	274	17	be	be	AUX
gujaf-384	274	18	due	due	ADJ
gujaf-384	274	19	to	to	ADP
gujaf-384	274	20	fraud	fraud	NOUN
gujaf-384	274	21	,	,	PUNCT
gujaf-384	274	22	regulatory	regulatory	ADJ
gujaf-384	274	23	penalties	penalty	NOUN
gujaf-384	274	24	,	,	PUNCT
gujaf-384	274	25	or	or	CCONJ
gujaf-384	274	26	internal	internal	ADJ
gujaf-384	274	27	control	control	NOUN
gujaf-384	274	28	weaknesses	weakness	NOUN
gujaf-384	274	29	.	.	PUNCT
gujaf-384	275	1	the	the	DET
gujaf-384	275	2	firm	firm	ADJ
gujaf-384	275	3	size	size	NOUN
gujaf-384	275	4	(	(	PUNCT
gujaf-384	275	5	fs	fs	NOUN
gujaf-384	275	6	)	)	PUNCT
gujaf-384	275	7	variable	variable	NOUN
gujaf-384	275	8	has	have	VERB
gujaf-384	275	9	a	a	DET
gujaf-384	275	10	mean	mean	ADJ
gujaf-384	275	11	value	value	NOUN
gujaf-384	275	12	of	of	ADP
gujaf-384	275	13	27.55	27.55	NUM
gujaf-384	275	14	,	,	PUNCT
gujaf-384	275	15	with	with	ADP
gujaf-384	275	16	a	a	DET
gujaf-384	275	17	standard	standard	ADJ
gujaf-384	275	18	deviation	deviation	NOUN
gujaf-384	275	19	of	of	ADP
gujaf-384	275	20	1.246	1.246	NUM
gujaf-384	275	21	.	.	PUNCT
gujaf-384	276	1	the	the	DET
gujaf-384	276	2	minimum	minimum	ADJ
gujaf-384	276	3	value	value	NOUN
gujaf-384	276	4	of	of	ADP
gujaf-384	276	5	25.007	25.007	NUM
gujaf-384	276	6	and	and	CCONJ
gujaf-384	276	7	the	the	DET
gujaf-384	276	8	maximum	maximum	ADJ
gujaf-384	276	9	value	value	NOUN
gujaf-384	276	10	of	of	ADP
gujaf-384	276	11	30.659	30.659	NUM
gujaf-384	276	12	indicate	indicate	VERB
gujaf-384	276	13	that	that	SCONJ
gujaf-384	276	14	while	while	SCONJ
gujaf-384	276	15	there	there	PRON
gujaf-384	276	16	is	be	VERB
gujaf-384	276	17	some	some	DET
gujaf-384	276	18	variation	variation	NOUN
gujaf-384	276	19	in	in	ADP
gujaf-384	276	20	firm	firm	ADJ
gujaf-384	276	21	size	size	NOUN
gujaf-384	276	22	,	,	PUNCT
gujaf-384	276	23	most	most	ADJ
gujaf-384	276	24	of	of	ADP
gujaf-384	276	25	the	the	DET
gujaf-384	276	26	banks	bank	NOUN
gujaf-384	276	27	in	in	ADP
gujaf-384	276	28	the	the	DET
gujaf-384	276	29	sample	sample	NOUN
gujaf-384	276	30	are	be	AUX
gujaf-384	276	31	relatively	relatively	ADV
gujaf-384	276	32	large	large	ADJ
gujaf-384	276	33	.	.	PUNCT
gujaf-384	277	1	firm	firm	ADJ
gujaf-384	277	2	size	size	NOUN
gujaf-384	277	3	is	be	AUX
gujaf-384	277	4	an	an	DET
gujaf-384	277	5	important	important	ADJ
gujaf-384	277	6	control	control	NOUN
gujaf-384	277	7	variable	variable	NOUN
gujaf-384	277	8	,	,	PUNCT
gujaf-384	277	9	as	as	SCONJ
gujaf-384	277	10	larger	large	ADJ
gujaf-384	277	11	banks	bank	NOUN
gujaf-384	277	12	may	may	AUX
gujaf-384	277	13	have	have	VERB
gujaf-384	277	14	better	well	ADJ
gujaf-384	277	15	risk	risk	NOUN
gujaf-384	277	16	management	management	NOUN
gujaf-384	277	17	practices	practice	NOUN
gujaf-384	277	18	and	and	CCONJ
gujaf-384	277	19	more	more	ADJ
gujaf-384	277	20	resources	resource	NOUN
gujaf-384	277	21	to	to	PART
gujaf-384	277	22	manage	manage	VERB
gujaf-384	277	23	operational	operational	ADJ
gujaf-384	277	24	risks	risk	NOUN
gujaf-384	277	25	effectively	effectively	ADV
gujaf-384	277	26	.	.	PUNCT
gujaf-384	278	1	the	the	DET
gujaf-384	278	2	leverage	leverage	NOUN
gujaf-384	278	3	(	(	PUNCT
gujaf-384	278	4	lev	lev	NOUN
gujaf-384	278	5	)	)	PUNCT
gujaf-384	278	6	variable	variable	NOUN
gujaf-384	278	7	has	have	VERB
gujaf-384	278	8	a	a	DET
gujaf-384	278	9	mean	mean	NOUN
gujaf-384	278	10	of	of	ADP
gujaf-384	278	11	0.681	0.681	NUM
gujaf-384	278	12	,	,	PUNCT
gujaf-384	278	13	implying	imply	VERB
gujaf-384	278	14	that	that	SCONJ
gujaf-384	278	15	,	,	PUNCT
gujaf-384	278	16	on	on	ADP
gujaf-384	278	17	average	average	ADJ
gujaf-384	278	18	,	,	PUNCT
gujaf-384	278	19	68.1	68.1	NUM
gujaf-384	278	20	%	%	NOUN
gujaf-384	278	21	of	of	ADP
gujaf-384	278	22	the	the	DET
gujaf-384	278	23	banks	bank	NOUN
gujaf-384	278	24	'	'	PART
gujaf-384	278	25	assets	asset	NOUN
gujaf-384	278	26	are	be	AUX
gujaf-384	278	27	financed	finance	VERB
gujaf-384	278	28	through	through	ADP
gujaf-384	278	29	debt	debt	NOUN
gujaf-384	278	30	.	.	PUNCT
gujaf-384	279	1	the	the	DET
gujaf-384	279	2	standard	standard	ADJ
gujaf-384	279	3	deviation	deviation	NOUN
gujaf-384	279	4	of	of	ADP
gujaf-384	279	5	0.332	0.332	NUM
gujaf-384	279	6	suggests	suggest	VERB
gujaf-384	279	7	substantial	substantial	ADJ
gujaf-384	279	8	variation	variation	NOUN
gujaf-384	279	9	in	in	ADP
gujaf-384	279	10	leverage	leverage	NOUN
gujaf-384	279	11	levels	level	NOUN
gujaf-384	279	12	among	among	ADP
gujaf-384	279	13	the	the	DET
gujaf-384	279	14	banks	bank	NOUN
gujaf-384	279	15	.	.	PUNCT
gujaf-384	280	1	the	the	DET
gujaf-384	280	2	minimum	minimum	ADJ
gujaf-384	280	3	leverage	leverage	NOUN
gujaf-384	280	4	value	value	NOUN
gujaf-384	280	5	is	be	AUX
gujaf-384	280	6	0.001	0.001	NUM
gujaf-384	280	7	,	,	PUNCT
gujaf-384	280	8	indicating	indicate	VERB
gujaf-384	280	9	that	that	SCONJ
gujaf-384	280	10	some	some	DET
gujaf-384	280	11	banks	bank	NOUN
gujaf-384	280	12	have	have	VERB
gujaf-384	280	13	almost	almost	ADV
gujaf-384	280	14	no	no	PRON
gujaf-384	280	15	debt	debt	NOUN
gujaf-384	280	16	,	,	PUNCT
gujaf-384	280	17	while	while	SCONJ
gujaf-384	280	18	the	the	DET
gujaf-384	280	19	maximum	maximum	ADJ
gujaf-384	280	20	value	value	NOUN
gujaf-384	280	21	of	of	ADP
gujaf-384	280	22	0.995	0.995	NUM
gujaf-384	280	23	suggests	suggest	VERB
gujaf-384	280	24	that	that	SCONJ
gujaf-384	280	25	some	some	DET
gujaf-384	280	26	banks	bank	NOUN
gujaf-384	280	27	rely	rely	VERB
gujaf-384	280	28	heavily	heavily	ADV
gujaf-384	280	29	on	on	ADP
gujaf-384	280	30	debt	debt	NOUN
gujaf-384	280	31	financing	financing	NOUN
gujaf-384	280	32	.	.	PUNCT
gujaf-384	281	1	this	this	DET
gujaf-384	281	2	variation	variation	NOUN
gujaf-384	281	3	in	in	ADP
gujaf-384	281	4	leverage	leverage	NOUN
gujaf-384	281	5	may	may	AUX
gujaf-384	281	6	have	have	VERB
gujaf-384	281	7	implications	implication	NOUN
gujaf-384	281	8	for	for	ADP
gujaf-384	281	9	profitability	profitability	NOUN
gujaf-384	281	10	and	and	CCONJ
gujaf-384	281	11	risk	risk	NOUN
gujaf-384	281	12	exposure	exposure	NOUN
gujaf-384	281	13	.	.	PUNCT
gujaf-384	282	1	table	table	NOUN
gujaf-384	282	2	5	5	NUM
gujaf-384	282	3	pairwise	pairwise	NOUN
gujaf-384	282	4	correlations	correlation	NOUN
gujaf-384	282	5	variables	variable	NOUN
gujaf-384	282	6	roa	roa	PROPN
gujaf-384	282	7	rcs	rcs	PROPN
gujaf-384	282	8	rci	rci	PROPN
gujaf-384	282	9	opr	opr	PROPN
gujaf-384	282	10	fs	fs	PROPN
gujaf-384	282	11	lev	lev	PROPN
gujaf-384	282	12	roa	roa	PROPN
gujaf-384	282	13	1.000	1.000	NUM
gujaf-384	282	14	rcs	rcs	NOUN
gujaf-384	282	15	-0.100	-0.100	PROPN
gujaf-384	282	16	1.000	1.000	NUM
gujaf-384	282	17	(	(	PUNCT
gujaf-384	282	18	0.164	0.164	NUM
gujaf-384	282	19	)	)	PUNCT
gujaf-384	282	20	rci	rci	NOUN
gujaf-384	282	21	-0.049	-0.049	PUNCT
gujaf-384	282	22	-0.256	-0.256	PUNCT
gujaf-384	282	23	*	*	SYM
gujaf-384	282	24	1.000	1.000	NUM
gujaf-384	282	25	(	(	PUNCT
gujaf-384	282	26	0.497	0.497	NUM
gujaf-384	282	27	)	)	PUNCT
gujaf-384	282	28	(	(	PUNCT
gujaf-384	282	29	0.000	0.000	X
gujaf-384	282	30	)	)	PUNCT
gujaf-384	282	31	opr	opr	PROPN
gujaf-384	282	32	-0.036	-0.036	PROPN
gujaf-384	282	33	-0.085	-0.085	NUM
gujaf-384	282	34	0.077	0.077	NUM
gujaf-384	282	35	1.000	1.000	NUM
gujaf-384	282	36	(	(	PUNCT
gujaf-384	282	37	0.618	0.618	NUM
gujaf-384	282	38	)	)	PUNCT
gujaf-384	282	39	(	(	PUNCT
gujaf-384	282	40	0.239	0.239	NUM
gujaf-384	282	41	)	)	PUNCT
gujaf-384	282	42	(	(	PUNCT
gujaf-384	282	43	0.285	0.285	NUM
gujaf-384	282	44	)	)	PUNCT
gujaf-384	282	45	fs	fs	ADP
gujaf-384	282	46	-0.310	-0.310	X
gujaf-384	282	47	*	*	PROPN
gujaf-384	282	48	0.362	0.362	NUM
gujaf-384	282	49	*	*	PUNCT
gujaf-384	282	50	-0.188	-0.188	PROPN
gujaf-384	282	51	*	*	PUNCT
gujaf-384	282	52	-0.071	-0.071	PROPN
gujaf-384	282	53	1.000	1.000	NUM
gujaf-384	282	54	(	(	PUNCT
gujaf-384	282	55	0.000	0.000	NUM
gujaf-384	282	56	)	)	PUNCT
gujaf-384	282	57	(	(	PUNCT
gujaf-384	282	58	0.000	0.000	NUM
gujaf-384	282	59	)	)	PUNCT
gujaf-384	282	60	(	(	PUNCT
gujaf-384	282	61	0.008	0.008	NUM
gujaf-384	282	62	)	)	PUNCT
gujaf-384	282	63	(	(	PUNCT
gujaf-384	282	64	0.327	0.327	NUM
gujaf-384	282	65	)	)	PUNCT
gujaf-384	282	66	lev	lev	NOUN
gujaf-384	282	67	-0.389	-0.389	PROPN
gujaf-384	282	68	*	*	PROPN
gujaf-384	282	69	0.283	0.283	NUM
gujaf-384	282	70	*	*	PUNCT
gujaf-384	282	71	-0.297	-0.297	PROPN
gujaf-384	282	72	*	*	PUNCT
gujaf-384	283	1	-0.144	-0.144	PROPN
gujaf-384	283	2	*	*	X
gujaf-384	283	3	0.709	0.709	NUM
gujaf-384	283	4	*	*	SYM
gujaf-384	283	5	1.000	1.000	NUM
gujaf-384	283	6	(	(	PUNCT
gujaf-384	283	7	0.000	0.000	NUM
gujaf-384	283	8	)	)	PUNCT
gujaf-384	283	9	(	(	PUNCT
gujaf-384	283	10	0.000	0.000	NUM
gujaf-384	283	11	)	)	PUNCT
gujaf-384	283	12	(	(	PUNCT
gujaf-384	283	13	0.000	0.000	NUM
gujaf-384	283	14	)	)	PUNCT
gujaf-384	283	15	(	(	PUNCT
gujaf-384	283	16	0.045	0.045	NUM
gujaf-384	283	17	)	)	PUNCT
gujaf-384	283	18	(	(	PUNCT
gujaf-384	283	19	0.000	0.000	X
gujaf-384	283	20	)	)	PUNCT
gujaf-384	283	21	source	source	NOUN
gujaf-384	283	22	:	:	PUNCT
gujaf-384	283	23	stata	stata	VERB
gujaf-384	283	24	16	16	NUM
gujaf-384	283	25	output	output	NOUN
gujaf-384	283	26	file	file	NOUN
gujaf-384	283	27	,	,	PUNCT
gujaf-384	283	28	2024	2024	NUM
gujaf-384	283	29	.	.	PUNCT
gujaf-384	284	1	the	the	DET
gujaf-384	284	2	descriptive	descriptive	ADJ
gujaf-384	284	3	statistics	statistic	NOUN
gujaf-384	284	4	reveal	reveal	VERB
gujaf-384	284	5	key	key	ADJ
gujaf-384	284	6	relationships	relationship	NOUN
gujaf-384	284	7	among	among	ADP
gujaf-384	284	8	the	the	DET
gujaf-384	284	9	variables	variable	NOUN
gujaf-384	284	10	in	in	ADP
gujaf-384	284	11	the	the	DET
gujaf-384	284	12	study	study	NOUN
gujaf-384	284	13	.	.	PUNCT
gujaf-384	285	1	profitability	profitability	NOUN
gujaf-384	285	2	(	(	PUNCT
gujaf-384	285	3	roa	roa	NOUN
gujaf-384	285	4	)	)	PUNCT
gujaf-384	285	5	is	be	AUX
gujaf-384	285	6	negatively	negatively	ADV
gujaf-384	285	7	correlated	correlate	VERB
gujaf-384	285	8	with	with	ADP
gujaf-384	285	9	risk	risk	NOUN
gujaf-384	285	10	management	management	NOUN
gujaf-384	285	11	committee	committee	NOUN
gujaf-384	285	12	size	size	NOUN
gujaf-384	285	13	(	(	PUNCT
gujaf-384	285	14	rcs	rcs	NOUN
gujaf-384	285	15	)	)	PUNCT
gujaf-384	285	16	(	(	PUNCT
gujaf-384	285	17	-0.100	-0.100	PROPN
gujaf-384	285	18	)	)	PUNCT
gujaf-384	285	19	,	,	PUNCT
gujaf-384	285	20	risk	risk	NOUN
gujaf-384	285	21	management	management	NOUN
gujaf-384	285	22	committee	committee	NOUN
gujaf-384	285	23	independence	independence	NOUN
gujaf-384	285	24	(	(	PUNCT
gujaf-384	285	25	rci	rci	PROPN
gujaf-384	285	26	)	)	PUNCT
gujaf-384	285	27	(	(	PUNCT
gujaf-384	285	28	-0.049	-0.049	NOUN
gujaf-384	285	29	)	)	PUNCT
gujaf-384	285	30	,	,	PUNCT
gujaf-384	285	31	operational	operational	ADJ
gujaf-384	285	32	risk	risk	NOUN
gujaf-384	285	33	(	(	PUNCT
gujaf-384	285	34	opr	opr	NOUN
gujaf-384	285	35	)	)	PUNCT
gujaf-384	285	36	(	(	PUNCT
gujaf-384	285	37	-0.036	-0.036	PROPN
gujaf-384	285	38	)	)	PUNCT
gujaf-384	285	39	,	,	PUNCT
gujaf-384	285	40	firm	firm	ADJ
gujaf-384	285	41	size	size	NOUN
gujaf-384	285	42	(	(	PUNCT
gujaf-384	285	43	fs	fs	PROPN
gujaf-384	285	44	)	)	PUNCT
gujaf-384	285	45	(	(	PUNCT
gujaf-384	285	46	-0.310	-0.310	X
gujaf-384	285	47	,	,	PUNCT
gujaf-384	285	48	p<0.01	p<0.01	PROPN
gujaf-384	285	49	)	)	PUNCT
gujaf-384	285	50	,	,	PUNCT
gujaf-384	285	51	and	and	CCONJ
gujaf-384	285	52	leverage	leverage	NOUN
gujaf-384	285	53	(	(	PUNCT
gujaf-384	285	54	lev	lev	NOUN
gujaf-384	285	55	)	)	PUNCT
gujaf-384	285	56	(	(	PUNCT
gujaf-384	285	57	-0.389	-0.389	INTJ
gujaf-384	285	58	,	,	PUNCT
gujaf-384	285	59	p<0.01	p<0.01	PROPN
gujaf-384	285	60	)	)	PUNCT
gujaf-384	285	61	,	,	PUNCT
gujaf-384	285	62	indicating	indicate	VERB
gujaf-384	285	63	that	that	SCONJ
gujaf-384	285	64	higher	high	ADJ
gujaf-384	285	65	firm	firm	ADJ
gujaf-384	285	66	size	size	NOUN
gujaf-384	285	67	and	and	CCONJ
gujaf-384	285	68	leverage	leverage	NOUN
gujaf-384	285	69	are	be	AUX
gujaf-384	285	70	significantly	significantly	ADV
gujaf-384	285	71	associated	associate	VERB
gujaf-384	285	72	with	with	ADP
gujaf-384	285	73	lower	low	ADJ
gujaf-384	285	74	profitability	profitability	NOUN
gujaf-384	285	75	.	.	PUNCT
gujaf-384	286	1	rcs	rcs	PROPN
gujaf-384	286	2	has	have	VERB
gujaf-384	286	3	a	a	DET
gujaf-384	286	4	significant	significant	ADJ
gujaf-384	286	5	negative	negative	ADJ
gujaf-384	286	6	correlation	correlation	NOUN
gujaf-384	286	7	with	with	ADP
gujaf-384	286	8	rci	rci	PROPN
gujaf-384	286	9	(	(	PUNCT
gujaf-384	286	10	-0.256	-0.256	PROPN
gujaf-384	286	11	,	,	PUNCT
gujaf-384	286	12	p<0.01	p<0.01	PROPN
gujaf-384	286	13	)	)	PUNCT
gujaf-384	286	14	,	,	PUNCT
gujaf-384	286	15	suggesting	suggest	VERB
gujaf-384	286	16	that	that	SCONJ
gujaf-384	286	17	larger	large	ADJ
gujaf-384	286	18	risk	risk	NOUN
gujaf-384	286	19	management	management	NOUN
gujaf-384	286	20	committees	committee	NOUN
gujaf-384	286	21	tend	tend	VERB
gujaf-384	286	22	to	to	PART
gujaf-384	286	23	have	have	VERB
gujaf-384	286	24	lower	low	ADJ
gujaf-384	286	25	independence	independence	NOUN
gujaf-384	286	26	.	.	PUNCT
gujaf-384	287	1	fs	fs	PROPN
gujaf-384	287	2	shows	show	VERB
gujaf-384	287	3	a	a	DET
gujaf-384	287	4	significant	significant	ADJ
gujaf-384	287	5	positive	positive	ADJ
gujaf-384	287	6	correlation	correlation	NOUN
gujaf-384	287	7	with	with	ADP
gujaf-384	287	8	rcs	rcs	PROPN
gujaf-384	287	9	(	(	PUNCT
gujaf-384	287	10	0.362	0.362	NUM
gujaf-384	287	11	,	,	PUNCT
gujaf-384	287	12	p<0.01	p<0.01	PROPN
gujaf-384	287	13	)	)	PUNCT
gujaf-384	287	14	and	and	CCONJ
gujaf-384	287	15	lev	lev	NOUN
gujaf-384	287	16	(	(	PUNCT
gujaf-384	287	17	0.709	0.709	NUM
gujaf-384	287	18	,	,	PUNCT
gujaf-384	287	19	p<0.01	p<0.01	PROPN
gujaf-384	287	20	)	)	PUNCT
gujaf-384	287	21	,	,	PUNCT
gujaf-384	287	22	implying	imply	VERB
gujaf-384	287	23	that	that	SCONJ
gujaf-384	287	24	larger	large	ADJ
gujaf-384	287	25	banks	bank	NOUN
gujaf-384	287	26	tend	tend	VERB
gujaf-384	287	27	to	to	PART
gujaf-384	287	28	have	have	VERB
gujaf-384	287	29	bigger	big	ADJ
gujaf-384	287	30	risk	risk	NOUN
gujaf-384	287	31	committees	committee	NOUN
gujaf-384	287	32	and	and	CCONJ
gujaf-384	287	33	higher	high	ADJ
gujaf-384	287	34	leverage	leverage	NOUN
gujaf-384	287	35	.	.	PUNCT
gujaf-384	288	1	operational	operational	ADJ
gujaf-384	288	2	risk	risk	NOUN
gujaf-384	288	3	(	(	PUNCT
gujaf-384	288	4	opr	opr	NOUN
gujaf-384	288	5	)	)	PUNCT
gujaf-384	288	6	does	do	AUX
gujaf-384	288	7	not	not	PART
gujaf-384	288	8	exhibit	exhibit	VERB
gujaf-384	288	9	strong	strong	ADJ
gujaf-384	288	10	correlations	correlation	NOUN
gujaf-384	288	11	gusau	gusau	ADJ
gujaf-384	288	12	journal	journal	NOUN
gujaf-384	288	13	of	of	ADP
gujaf-384	288	14	accounting	accounting	NOUN
gujaf-384	288	15	and	and	CCONJ
gujaf-384	288	16	finance	finance	NOUN
gujaf-384	288	17	,	,	PUNCT
gujaf-384	288	18	vol.6	vol.6	PROPN
gujaf-384	288	19	,	,	PUNCT
gujaf-384	288	20	issue	issue	NOUN
gujaf-384	288	21	1	1	NUM
gujaf-384	288	22	,	,	PUNCT
gujaf-384	288	23	april	april	PROPN
gujaf-384	288	24	,	,	PUNCT
gujaf-384	288	25	2025	2025	NUM
gujaf-384	288	26	283	283	NUM
gujaf-384	288	27	with	with	ADP
gujaf-384	288	28	the	the	DET
gujaf-384	288	29	other	other	ADJ
gujaf-384	288	30	variables	variable	NOUN
gujaf-384	288	31	,	,	PUNCT
gujaf-384	288	32	though	though	SCONJ
gujaf-384	288	33	it	it	PRON
gujaf-384	288	34	has	have	VERB
gujaf-384	288	35	a	a	DET
gujaf-384	288	36	weak	weak	ADJ
gujaf-384	288	37	negative	negative	ADJ
gujaf-384	288	38	association	association	NOUN
gujaf-384	288	39	with	with	ADP
gujaf-384	288	40	fs	fs	X
gujaf-384	288	41	(	(	PUNCT
gujaf-384	288	42	-0.071	-0.071	PROPN
gujaf-384	288	43	)	)	PUNCT
gujaf-384	288	44	and	and	CCONJ
gujaf-384	288	45	lev	lev	NOUN
gujaf-384	288	46	(	(	PUNCT
gujaf-384	288	47	0.144	0.144	NUM
gujaf-384	288	48	,	,	PUNCT
gujaf-384	288	49	p<0.1	p<0.1	NUM
gujaf-384	288	50	)	)	PUNCT
gujaf-384	288	51	.	.	PUNCT
gujaf-384	289	1	the	the	DET
gujaf-384	289	2	significant	significant	ADJ
gujaf-384	289	3	correlations	correlation	NOUN
gujaf-384	289	4	indicate	indicate	VERB
gujaf-384	289	5	that	that	SCONJ
gujaf-384	289	6	firm	firm	ADJ
gujaf-384	289	7	characteristics	characteristic	NOUN
gujaf-384	289	8	,	,	PUNCT
gujaf-384	289	9	particularly	particularly	ADV
gujaf-384	289	10	size	size	NOUN
gujaf-384	289	11	and	and	CCONJ
gujaf-384	289	12	leverage	leverage	NOUN
gujaf-384	289	13	,	,	PUNCT
gujaf-384	289	14	play	play	VERB
gujaf-384	289	15	a	a	DET
gujaf-384	289	16	crucial	crucial	ADJ
gujaf-384	289	17	role	role	NOUN
gujaf-384	289	18	in	in	ADP
gujaf-384	289	19	influencing	influence	VERB
gujaf-384	289	20	profitability	profitability	NOUN
gujaf-384	289	21	and	and	CCONJ
gujaf-384	289	22	risk	risk	NOUN
gujaf-384	289	23	management	management	NOUN
gujaf-384	289	24	attributes	attribute	VERB
gujaf-384	289	25	.	.	PUNCT
gujaf-384	290	1	table	table	NOUN
gujaf-384	290	2	6	6	NUM
gujaf-384	290	3	shapiro	shapiro	NOUN
gujaf-384	290	4	-	-	PUNCT
gujaf-384	290	5	wilk	wilk	NOUN
gujaf-384	290	6	w	w	PROPN
gujaf-384	290	7	test	test	NOUN
gujaf-384	290	8	for	for	ADP
gujaf-384	290	9	normal	normal	ADJ
gujaf-384	290	10	data	datum	NOUN
gujaf-384	290	11	variable	variable	NOUN
gujaf-384	290	12	obs	obs	PROPN
gujaf-384	290	13	w	w	PROPN
gujaf-384	290	14	v	v	PROPN
gujaf-384	290	15	z	z	PROPN
gujaf-384	290	16	prob	prob	PROPN
gujaf-384	290	17	>	>	PROPN
gujaf-384	290	18	z	z	PROPN
gujaf-384	290	19	roa	roa	PROPN
gujaf-384	290	20	195	195	NUM
gujaf-384	290	21	0.506	0.506	NUM
gujaf-384	290	22	72.129	72.129	NUM
gujaf-384	290	23	9.831	9.831	NUM
gujaf-384	290	24	0.000	0.000	NUM
gujaf-384	290	25	rcs	rcs	NOUN
gujaf-384	291	1	195	195	NUM
gujaf-384	291	2	0.917	0.917	NUM
gujaf-384	291	3	12.160	12.160	NUM
gujaf-384	291	4	5.741	5.741	NUM
gujaf-384	291	5	0.000	0.000	NUM
gujaf-384	291	6	rci	rci	NOUN
gujaf-384	291	7	195	195	NUM
gujaf-384	291	8	0.983	0.983	NUM
gujaf-384	291	9	2.482	2.482	NUM
gujaf-384	291	10	2.089	2.089	NUM
gujaf-384	291	11	0.018	0.018	NUM
gujaf-384	291	12	opr	opr	PROPN
gujaf-384	291	13	195	195	NUM
gujaf-384	291	14	0.049	0.049	NUM
gujaf-384	291	15	138.815	138.815	NUM
gujaf-384	291	16	11.336	11.336	NUM
gujaf-384	291	17	0.000	0.000	NUM
gujaf-384	291	18	fs	fs	ADP
gujaf-384	291	19	195	195	NUM
gujaf-384	291	20	0.984	0.984	NUM
gujaf-384	291	21	2.387	2.387	NUM
gujaf-384	291	22	1.999	1.999	NUM
gujaf-384	291	23	0.023	0.023	NUM
gujaf-384	291	24	lev	lev	NOUN
gujaf-384	291	25	195	195	NUM
gujaf-384	291	26	0.683	0.683	NUM
gujaf-384	291	27	46.196	46.196	NUM
gujaf-384	291	28	8.808	8.808	NUM
gujaf-384	291	29	0.000	0.000	NUM
gujaf-384	291	30	source	source	NOUN
gujaf-384	291	31	:	:	PUNCT
gujaf-384	291	32	stata	stata	VERB
gujaf-384	291	33	16	16	NUM
gujaf-384	291	34	output	output	NOUN
gujaf-384	291	35	file	file	NOUN
gujaf-384	291	36	,	,	PUNCT
gujaf-384	291	37	2024	2024	NUM
gujaf-384	291	38	.	.	PUNCT
gujaf-384	292	1	the	the	DET
gujaf-384	292	2	normality	normality	NOUN
gujaf-384	292	3	test	test	NOUN
gujaf-384	292	4	results	result	NOUN
gujaf-384	292	5	,	,	PUNCT
gujaf-384	292	6	based	base	VERB
gujaf-384	292	7	on	on	ADP
gujaf-384	292	8	the	the	DET
gujaf-384	292	9	shapiro	shapiro	PROPN
gujaf-384	292	10	-	-	PUNCT
gujaf-384	292	11	wilk	wilk	NOUN
gujaf-384	292	12	test	test	NOUN
gujaf-384	292	13	,	,	PUNCT
gujaf-384	292	14	indicate	indicate	VERB
gujaf-384	292	15	that	that	SCONJ
gujaf-384	292	16	most	most	ADJ
gujaf-384	292	17	variables	variable	NOUN
gujaf-384	292	18	in	in	ADP
gujaf-384	292	19	the	the	DET
gujaf-384	292	20	study	study	NOUN
gujaf-384	292	21	deviate	deviate	VERB
gujaf-384	292	22	significantly	significantly	ADV
gujaf-384	292	23	from	from	ADP
gujaf-384	292	24	a	a	DET
gujaf-384	292	25	normal	normal	ADJ
gujaf-384	292	26	distribution	distribution	NOUN
gujaf-384	292	27	.	.	PUNCT
gujaf-384	293	1	roa	roa	PROPN
gujaf-384	293	2	(	(	PUNCT
gujaf-384	293	3	w	w	PROPN
gujaf-384	293	4	=	=	PUNCT
gujaf-384	293	5	0.506	0.506	NUM
gujaf-384	293	6	,	,	PUNCT
gujaf-384	293	7	p	p	X
gujaf-384	293	8	=	=	NOUN
gujaf-384	293	9	0.000	0.000	NUM
gujaf-384	293	10	)	)	PUNCT
gujaf-384	293	11	,	,	PUNCT
gujaf-384	293	12	rcs	rcs	X
gujaf-384	293	13	(	(	PUNCT
gujaf-384	293	14	w	w	NOUN
gujaf-384	293	15	=	=	NOUN
gujaf-384	293	16	0.917	0.917	NUM
gujaf-384	293	17	,	,	PUNCT
gujaf-384	293	18	p	p	X
gujaf-384	293	19	=	=	NOUN
gujaf-384	293	20	0.000	0.000	NUM
gujaf-384	293	21	)	)	PUNCT
gujaf-384	293	22	,	,	PUNCT
gujaf-384	293	23	opr	opr	PROPN
gujaf-384	293	24	(	(	PUNCT
gujaf-384	293	25	w	w	PROPN
gujaf-384	293	26	=	=	NOUN
gujaf-384	293	27	0.049	0.049	NUM
gujaf-384	293	28	,	,	PUNCT
gujaf-384	293	29	p	p	X
gujaf-384	293	30	=	=	NOUN
gujaf-384	293	31	0.000	0.000	NUM
gujaf-384	293	32	)	)	PUNCT
gujaf-384	293	33	,	,	PUNCT
gujaf-384	293	34	and	and	CCONJ
gujaf-384	293	35	lev	lev	NOUN
gujaf-384	293	36	(	(	PUNCT
gujaf-384	293	37	w	w	NOUN
gujaf-384	293	38	=	=	PUNCT
gujaf-384	293	39	0.683	0.683	NUM
gujaf-384	293	40	,	,	PUNCT
gujaf-384	293	41	p	p	X
gujaf-384	293	42	=	=	NOUN
gujaf-384	293	43	0.000	0.000	NUM
gujaf-384	293	44	)	)	PUNCT
gujaf-384	293	45	have	have	VERB
gujaf-384	293	46	very	very	ADV
gujaf-384	293	47	low	low	ADJ
gujaf-384	293	48	w	w	NOUN
gujaf-384	293	49	-	-	PUNCT
gujaf-384	293	50	values	value	NOUN
gujaf-384	293	51	and	and	CCONJ
gujaf-384	293	52	highly	highly	ADV
gujaf-384	293	53	significant	significant	ADJ
gujaf-384	293	54	p	p	NOUN
gujaf-384	293	55	-	-	PUNCT
gujaf-384	293	56	values	value	NOUN
gujaf-384	293	57	(	(	PUNCT
gujaf-384	293	58	p	p	X
gujaf-384	293	59	<	<	X
gujaf-384	293	60	0.01	0.01	NUM
gujaf-384	293	61	)	)	PUNCT
gujaf-384	293	62	,	,	PUNCT
gujaf-384	293	63	suggesting	suggest	VERB
gujaf-384	293	64	strong	strong	ADJ
gujaf-384	293	65	departures	departure	NOUN
gujaf-384	293	66	from	from	ADP
gujaf-384	293	67	normality	normality	NOUN
gujaf-384	293	68	.	.	PUNCT
gujaf-384	294	1	rci	rci	PROPN
gujaf-384	294	2	(	(	PUNCT
gujaf-384	294	3	w	w	NOUN
gujaf-384	294	4	=	=	NOUN
gujaf-384	294	5	0.983	0.983	NUM
gujaf-384	294	6	,	,	PUNCT
gujaf-384	294	7	p	p	NOUN
gujaf-384	294	8	=	=	NOUN
gujaf-384	294	9	0.018	0.018	NUM
gujaf-384	294	10	)	)	PUNCT
gujaf-384	294	11	and	and	CCONJ
gujaf-384	294	12	fs	fs	INTJ
gujaf-384	294	13	(	(	PUNCT
gujaf-384	294	14	w	w	NOUN
gujaf-384	294	15	=	=	PUNCT
gujaf-384	294	16	0.984	0.984	NUM
gujaf-384	294	17	,	,	PUNCT
gujaf-384	294	18	p	p	X
gujaf-384	294	19	=	=	NOUN
gujaf-384	294	20	0.023	0.023	NUM
gujaf-384	294	21	)	)	PUNCT
gujaf-384	294	22	also	also	ADV
gujaf-384	294	23	show	show	VERB
gujaf-384	294	24	significant	significant	ADJ
gujaf-384	294	25	deviations	deviation	NOUN
gujaf-384	294	26	from	from	ADP
gujaf-384	294	27	normality	normality	NOUN
gujaf-384	294	28	,	,	PUNCT
gujaf-384	294	29	though	though	SCONJ
gujaf-384	294	30	to	to	ADP
gujaf-384	294	31	a	a	DET
gujaf-384	294	32	lesser	less	ADJ
gujaf-384	294	33	extent	extent	NOUN
gujaf-384	294	34	.	.	PUNCT
gujaf-384	295	1	the	the	DET
gujaf-384	295	2	high	high	ADJ
gujaf-384	295	3	v	v	NOUN
gujaf-384	295	4	and	and	CCONJ
gujaf-384	295	5	z	z	NOUN
gujaf-384	295	6	-	-	PUNCT
gujaf-384	295	7	values	value	NOUN
gujaf-384	295	8	further	far	ADV
gujaf-384	295	9	confirm	confirm	VERB
gujaf-384	295	10	the	the	DET
gujaf-384	295	11	non	non	ADJ
gujaf-384	295	12	-	-	NOUN
gujaf-384	295	13	normality	normality	NOUN
gujaf-384	295	14	of	of	ADP
gujaf-384	295	15	the	the	DET
gujaf-384	295	16	data	datum	NOUN
gujaf-384	295	17	.	.	PUNCT
gujaf-384	296	1	given	give	VERB
gujaf-384	296	2	these	these	DET
gujaf-384	296	3	results	result	NOUN
gujaf-384	296	4	,	,	PUNCT
gujaf-384	296	5	the	the	DET
gujaf-384	296	6	study	study	NOUN
gujaf-384	296	7	may	may	AUX
gujaf-384	296	8	need	need	VERB
gujaf-384	296	9	to	to	PART
gujaf-384	296	10	apply	apply	VERB
gujaf-384	296	11	data	data	NOUN
gujaf-384	296	12	transformations	transformation	NOUN
gujaf-384	296	13	or	or	CCONJ
gujaf-384	296	14	use	use	VERB
gujaf-384	296	15	non	non	ADJ
gujaf-384	296	16	-	-	ADJ
gujaf-384	296	17	parametric	parametric	ADJ
gujaf-384	296	18	statistical	statistical	ADJ
gujaf-384	296	19	techniques	technique	NOUN
gujaf-384	296	20	in	in	ADP
gujaf-384	296	21	subsequent	subsequent	ADJ
gujaf-384	296	22	analyses	analysis	NOUN
gujaf-384	296	23	to	to	PART
gujaf-384	296	24	account	account	VERB
gujaf-384	296	25	for	for	ADP
gujaf-384	296	26	the	the	DET
gujaf-384	296	27	non	non	ADJ
gujaf-384	296	28	-	-	NOUN
gujaf-384	296	29	normality	normality	NOUN
gujaf-384	296	30	of	of	ADP
gujaf-384	296	31	the	the	DET
gujaf-384	296	32	variables	variable	NOUN
gujaf-384	296	33	.	.	PUNCT
gujaf-384	297	1	multicollinearity	multicollinearity	NOUN
gujaf-384	297	2	test	test	NOUN
gujaf-384	297	3	table	table	NOUN
gujaf-384	297	4	7	7	NUM
gujaf-384	297	5	variance	variance	NOUN
gujaf-384	297	6	inflation	inflation	NOUN
gujaf-384	297	7	factor	factor	NOUN
gujaf-384	297	8	variable	variable	ADJ
gujaf-384	297	9	vif	vif	NOUN
gujaf-384	297	10	1	1	NUM
gujaf-384	297	11	/	/	SYM
gujaf-384	297	12	vif	vif	NOUN
gujaf-384	297	13	lev	lev	NOUN
gujaf-384	297	14	2.16	2.16	NUM
gujaf-384	297	15	.463	.463	NUM
gujaf-384	297	16	fs	fs	ADP
gujaf-384	297	17	2.151	2.151	NUM
gujaf-384	297	18	.465	.465	NUM
gujaf-384	297	19	rcs	rcs	PROPN
gujaf-384	297	20	1.205	1.205	NUM
gujaf-384	297	21	.83	.83	NUM
gujaf-384	297	22	rci	rci	PROPN
gujaf-384	297	23	1.146	1.146	NUM
gujaf-384	297	24	.873	.873	NUM
gujaf-384	297	25	opr	opr	PROPN
gujaf-384	297	26	1.027	1.027	NUM
gujaf-384	297	27	.974	.974	NUM
gujaf-384	297	28	mean	mean	PROPN
gujaf-384	297	29	vif	vif	PROPN
gujaf-384	297	30	1.538	1.538	NUM
gujaf-384	297	31	.	.	PUNCT
gujaf-384	298	1	source	source	NOUN
gujaf-384	298	2	:	:	PUNCT
gujaf-384	298	3	stata	stata	VERB
gujaf-384	298	4	16	16	NUM
gujaf-384	298	5	output	output	NOUN
gujaf-384	298	6	file	file	NOUN
gujaf-384	298	7	,	,	PUNCT
gujaf-384	298	8	2024	2024	NUM
gujaf-384	298	9	.	.	PUNCT
gujaf-384	299	1	the	the	DET
gujaf-384	299	2	multicollinearity	multicollinearity	NOUN
gujaf-384	299	3	test	test	NOUN
gujaf-384	299	4	,	,	PUNCT
gujaf-384	299	5	assessed	assess	VERB
gujaf-384	299	6	using	use	VERB
gujaf-384	299	7	the	the	DET
gujaf-384	299	8	variance	variance	NOUN
gujaf-384	299	9	inflation	inflation	NOUN
gujaf-384	299	10	factor	factor	NOUN
gujaf-384	299	11	(	(	PUNCT
gujaf-384	299	12	vif	vif	PROPN
gujaf-384	299	13	)	)	PUNCT
gujaf-384	299	14	,	,	PUNCT
gujaf-384	299	15	indicates	indicate	VERB
gujaf-384	299	16	that	that	SCONJ
gujaf-384	299	17	multicollinearity	multicollinearity	NOUN
gujaf-384	299	18	is	be	AUX
gujaf-384	299	19	not	not	PART
gujaf-384	299	20	a	a	DET
gujaf-384	299	21	significant	significant	ADJ
gujaf-384	299	22	concern	concern	NOUN
gujaf-384	299	23	in	in	ADP
gujaf-384	299	24	this	this	DET
gujaf-384	299	25	study	study	NOUN
gujaf-384	299	26	.	.	PUNCT
gujaf-384	300	1	all	all	DET
gujaf-384	300	2	vif	vif	PROPN
gujaf-384	300	3	values	value	NOUN
gujaf-384	300	4	are	be	AUX
gujaf-384	300	5	well	well	ADV
gujaf-384	300	6	below	below	ADP
gujaf-384	300	7	the	the	DET
gujaf-384	300	8	commonly	commonly	ADV
gujaf-384	300	9	used	use	VERB
gujaf-384	300	10	threshold	threshold	NOUN
gujaf-384	300	11	of	of	ADP
gujaf-384	300	12	10	10	NUM
gujaf-384	300	13	,	,	PUNCT
gujaf-384	300	14	suggesting	suggest	VERB
gujaf-384	300	15	that	that	SCONJ
gujaf-384	300	16	the	the	DET
gujaf-384	300	17	independent	independent	ADJ
gujaf-384	300	18	variables	variable	NOUN
gujaf-384	300	19	are	be	AUX
gujaf-384	300	20	not	not	PART
gujaf-384	300	21	highly	highly	ADV
gujaf-384	300	22	correlated	correlate	VERB
gujaf-384	300	23	.	.	PUNCT
gujaf-384	301	1	leverage	leverage	NOUN
gujaf-384	301	2	(	(	PUNCT
gujaf-384	301	3	lev	lev	NOUN
gujaf-384	301	4	)	)	PUNCT
gujaf-384	301	5	(	(	PUNCT
gujaf-384	301	6	vif	vif	X
gujaf-384	301	7	=	=	NOUN
gujaf-384	301	8	2.16	2.16	NUM
gujaf-384	301	9	)	)	PUNCT
gujaf-384	301	10	and	and	CCONJ
gujaf-384	301	11	firm	firm	ADJ
gujaf-384	301	12	size	size	NOUN
gujaf-384	301	13	(	(	PUNCT
gujaf-384	301	14	fs	fs	PROPN
gujaf-384	301	15	)	)	PUNCT
gujaf-384	301	16	(	(	PUNCT
gujaf-384	301	17	vif	vif	X
gujaf-384	301	18	=	=	NOUN
gujaf-384	301	19	2.151	2.151	NUM
gujaf-384	301	20	)	)	PUNCT
gujaf-384	301	21	have	have	VERB
gujaf-384	301	22	the	the	DET
gujaf-384	301	23	highest	high	ADJ
gujaf-384	301	24	vif	vif	NOUN
gujaf-384	301	25	values	value	NOUN
gujaf-384	301	26	,	,	PUNCT
gujaf-384	301	27	but	but	CCONJ
gujaf-384	301	28	they	they	PRON
gujaf-384	301	29	remain	remain	VERB
gujaf-384	301	30	within	within	ADP
gujaf-384	301	31	an	an	DET
gujaf-384	301	32	acceptable	acceptable	ADJ
gujaf-384	301	33	range	range	NOUN
gujaf-384	301	34	,	,	PUNCT
gujaf-384	301	35	implying	imply	VERB
gujaf-384	301	36	only	only	ADV
gujaf-384	301	37	a	a	DET
gujaf-384	301	38	moderate	moderate	ADJ
gujaf-384	301	39	correlation	correlation	NOUN
gujaf-384	301	40	with	with	ADP
gujaf-384	301	41	other	other	ADJ
gujaf-384	301	42	predictors	predictor	NOUN
gujaf-384	301	43	.	.	PUNCT
gujaf-384	302	1	risk	risk	NOUN
gujaf-384	302	2	management	management	NOUN
gujaf-384	302	3	committee	committee	NOUN
gujaf-384	302	4	size	size	NOUN
gujaf-384	302	5	(	(	PUNCT
gujaf-384	302	6	rcs	rcs	NOUN
gujaf-384	302	7	)	)	PUNCT
gujaf-384	302	8	(	(	PUNCT
gujaf-384	302	9	vif	vif	X
gujaf-384	302	10	=	=	NOUN
gujaf-384	302	11	1.205	1.205	NUM
gujaf-384	302	12	)	)	PUNCT
gujaf-384	302	13	,	,	PUNCT
gujaf-384	302	14	risk	risk	NOUN
gujaf-384	302	15	management	management	NOUN
gujaf-384	302	16	committee	committee	NOUN
gujaf-384	302	17	independence	independence	NOUN
gujaf-384	302	18	(	(	PUNCT
gujaf-384	302	19	rci	rci	PROPN
gujaf-384	302	20	)	)	PUNCT
gujaf-384	302	21	(	(	PUNCT
gujaf-384	302	22	vif	vif	X
gujaf-384	302	23	=	=	NOUN
gujaf-384	302	24	1.146	1.146	NUM
gujaf-384	302	25	)	)	PUNCT
gujaf-384	302	26	,	,	PUNCT
gujaf-384	302	27	and	and	CCONJ
gujaf-384	302	28	operational	operational	ADJ
gujaf-384	302	29	risk	risk	NOUN
gujaf-384	302	30	(	(	PUNCT
gujaf-384	302	31	opr	opr	NOUN
gujaf-384	302	32	)	)	PUNCT
gujaf-384	302	33	(	(	PUNCT
gujaf-384	302	34	vif	vif	X
gujaf-384	302	35	=	=	NOUN
gujaf-384	302	36	1.027	1.027	NUM
gujaf-384	302	37	)	)	PUNCT
gujaf-384	302	38	all	all	PRON
gujaf-384	302	39	have	have	VERB
gujaf-384	302	40	low	low	ADJ
gujaf-384	302	41	vif	vif	NOUN
gujaf-384	302	42	values	value	NOUN
gujaf-384	302	43	,	,	PUNCT
gujaf-384	302	44	indicating	indicate	VERB
gujaf-384	302	45	minimal	minimal	ADJ
gujaf-384	302	46	multicollinearity	multicollinearity	NOUN
gujaf-384	302	47	.	.	PUNCT
gujaf-384	303	1	the	the	DET
gujaf-384	303	2	mean	mean	ADJ
gujaf-384	303	3	vif	vif	NOUN
gujaf-384	303	4	of	of	ADP
gujaf-384	303	5	1.538	1.538	NUM
gujaf-384	303	6	further	far	ADV
gujaf-384	303	7	confirms	confirm	VERB
gujaf-384	303	8	the	the	DET
gujaf-384	303	9	absence	absence	NOUN
gujaf-384	303	10	of	of	ADP
gujaf-384	303	11	severe	severe	ADJ
gujaf-384	303	12	multicollinearity	multicollinearity	NOUN
gujaf-384	303	13	,	,	PUNCT
gujaf-384	303	14	ensuring	ensure	VERB
gujaf-384	303	15	the	the	DET
gujaf-384	303	16	reliability	reliability	NOUN
gujaf-384	303	17	of	of	ADP
gujaf-384	303	18	regression	regression	NOUN
gujaf-384	303	19	estimates	estimate	NOUN
gujaf-384	303	20	in	in	ADP
gujaf-384	303	21	the	the	DET
gujaf-384	303	22	study	study	NOUN
gujaf-384	303	23	.	.	PUNCT
gujaf-384	304	1	gusau	gusau	PROPN
gujaf-384	304	2	journal	journal	PROPN
gujaf-384	304	3	of	of	ADP
gujaf-384	304	4	accounting	accounting	NOUN
gujaf-384	304	5	and	and	CCONJ
gujaf-384	304	6	finance	finance	NOUN
gujaf-384	304	7	,	,	PUNCT
gujaf-384	304	8	vol.6	vol.6	PROPN
gujaf-384	304	9	,	,	PUNCT
gujaf-384	304	10	issue	issue	NOUN
gujaf-384	304	11	1	1	NUM
gujaf-384	304	12	,	,	PUNCT
gujaf-384	304	13	april	april	PROPN
gujaf-384	304	14	,	,	PUNCT
gujaf-384	304	15	2025	2025	NUM
gujaf-384	304	16	284	284	NUM
gujaf-384	304	17	table	table	NOUN
gujaf-384	304	18	8	8	NUM
gujaf-384	304	19	cameron	cameron	PROPN
gujaf-384	304	20	&	&	CCONJ
gujaf-384	304	21	trivedi	trivedi	PROPN
gujaf-384	304	22	's	's	PART
gujaf-384	304	23	decomposition	decomposition	NOUN
gujaf-384	304	24	of	of	ADP
gujaf-384	304	25	im	im	NOUN
gujaf-384	304	26	-	-	PUNCT
gujaf-384	304	27	test	test	NOUN
gujaf-384	304	28	source	source	NOUN
gujaf-384	304	29	chi2	chi2	PROPN
gujaf-384	304	30	df	df	PROPN
gujaf-384	304	31	p	p	PROPN
gujaf-384	304	32	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	304	33	79.100	79.100	NUM
gujaf-384	304	34	20	20	NUM
gujaf-384	304	35	0.000	0.000	NUM
gujaf-384	304	36	skewness	skewness	NOUN
gujaf-384	304	37	13.820	13.820	NUM
gujaf-384	304	38	5	5	NUM
gujaf-384	304	39	0.017	0.017	NUM
gujaf-384	304	40	kurtosis	kurtosis	VERB
gujaf-384	304	41	2.650	2.650	NUM
gujaf-384	304	42	1	1	NUM
gujaf-384	304	43	0.104	0.104	NUM
gujaf-384	304	44	total	total	NOUN
gujaf-384	304	45	95.560	95.560	NUM
gujaf-384	304	46	26	26	NUM
gujaf-384	304	47	0.000	0.000	NUM
gujaf-384	304	48	source	source	NOUN
gujaf-384	304	49	:	:	PUNCT
gujaf-384	304	50	stata	stata	VERB
gujaf-384	304	51	16	16	NUM
gujaf-384	304	52	output	output	NOUN
gujaf-384	304	53	file	file	NOUN
gujaf-384	304	54	,	,	PUNCT
gujaf-384	304	55	2024	2024	NUM
gujaf-384	304	56	.	.	PUNCT
gujaf-384	305	1	the	the	DET
gujaf-384	305	2	i	i	PRON
gujaf-384	305	3	m	m	VERB
gujaf-384	305	4	(	(	PUNCT
gujaf-384	305	5	information	information	NOUN
gujaf-384	305	6	matrix	matrix	NOUN
gujaf-384	305	7	)	)	PUNCT
gujaf-384	305	8	test	test	NOUN
gujaf-384	305	9	results	result	NOUN
gujaf-384	305	10	reveal	reveal	VERB
gujaf-384	305	11	key	key	ADJ
gujaf-384	305	12	insights	insight	NOUN
gujaf-384	305	13	into	into	ADP
gujaf-384	305	14	the	the	DET
gujaf-384	305	15	assumptions	assumption	NOUN
gujaf-384	305	16	of	of	ADP
gujaf-384	305	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	305	18	and	and	CCONJ
gujaf-384	305	19	normality	normality	NOUN
gujaf-384	305	20	in	in	ADP
gujaf-384	305	21	the	the	DET
gujaf-384	305	22	study	study	NOUN
gujaf-384	305	23	.	.	PUNCT
gujaf-384	306	1	the	the	DET
gujaf-384	306	2	test	test	NOUN
gujaf-384	306	3	for	for	ADP
gujaf-384	306	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	306	5	(	(	PUNCT
gujaf-384	306	6	χ²	χ²	NOUN
gujaf-384	306	7	=	=	SYM
gujaf-384	306	8	79.100	79.100	NUM
gujaf-384	306	9	,	,	PUNCT
gujaf-384	306	10	p	p	X
gujaf-384	306	11	=	=	NOUN
gujaf-384	306	12	0.000	0.000	NUM
gujaf-384	306	13	)	)	PUNCT
gujaf-384	306	14	is	be	AUX
gujaf-384	306	15	highly	highly	ADV
gujaf-384	306	16	significant	significant	ADJ
gujaf-384	306	17	,	,	PUNCT
gujaf-384	306	18	indicating	indicate	VERB
gujaf-384	306	19	the	the	DET
gujaf-384	306	20	presence	presence	NOUN
gujaf-384	306	21	of	of	ADP
gujaf-384	306	22	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	306	23	,	,	PUNCT
gujaf-384	306	24	meaning	mean	VERB
gujaf-384	306	25	that	that	SCONJ
gujaf-384	306	26	the	the	DET
gujaf-384	306	27	variance	variance	NOUN
gujaf-384	306	28	of	of	ADP
gujaf-384	306	29	errors	error	NOUN
gujaf-384	306	30	is	be	AUX
gujaf-384	306	31	not	not	PART
gujaf-384	306	32	constant	constant	ADJ
gujaf-384	306	33	across	across	ADP
gujaf-384	306	34	observations	observation	NOUN
gujaf-384	306	35	.	.	PUNCT
gujaf-384	307	1	the	the	DET
gujaf-384	307	2	skewness	skewness	NOUN
gujaf-384	307	3	test	test	NOUN
gujaf-384	307	4	(	(	PUNCT
gujaf-384	307	5	χ²	χ²	NOUN
gujaf-384	307	6	=	=	SYM
gujaf-384	307	7	13.820	13.820	NUM
gujaf-384	307	8	,	,	PUNCT
gujaf-384	307	9	p	p	X
gujaf-384	307	10	=	=	NOUN
gujaf-384	307	11	0.017	0.017	NUM
gujaf-384	307	12	)	)	PUNCT
gujaf-384	307	13	is	be	AUX
gujaf-384	307	14	also	also	ADV
gujaf-384	307	15	significant	significant	ADJ
gujaf-384	307	16	,	,	PUNCT
gujaf-384	307	17	suggesting	suggest	VERB
gujaf-384	307	18	that	that	SCONJ
gujaf-384	307	19	the	the	DET
gujaf-384	307	20	data	data	NOUN
gujaf-384	307	21	distribution	distribution	NOUN
gujaf-384	307	22	is	be	AUX
gujaf-384	307	23	asymmetric	asymmetric	ADJ
gujaf-384	307	24	,	,	PUNCT
gujaf-384	307	25	deviating	deviate	VERB
gujaf-384	307	26	from	from	ADP
gujaf-384	307	27	normality	normality	NOUN
gujaf-384	307	28	.	.	PUNCT
gujaf-384	308	1	however	however	ADV
gujaf-384	308	2	,	,	PUNCT
gujaf-384	308	3	the	the	DET
gujaf-384	308	4	kurtosis	kurtosis	NOUN
gujaf-384	308	5	test	test	NOUN
gujaf-384	308	6	(	(	PUNCT
gujaf-384	308	7	χ²	χ²	NOUN
gujaf-384	308	8	=	=	NOUN
gujaf-384	308	9	2.650	2.650	NUM
gujaf-384	308	10	,	,	PUNCT
gujaf-384	308	11	p	p	NOUN
gujaf-384	308	12	=	=	NOUN
gujaf-384	308	13	0.104	0.104	NUM
gujaf-384	308	14	)	)	PUNCT
gujaf-384	308	15	is	be	AUX
gujaf-384	308	16	not	not	PART
gujaf-384	308	17	significant	significant	ADJ
gujaf-384	308	18	,	,	PUNCT
gujaf-384	308	19	implying	imply	VERB
gujaf-384	308	20	that	that	SCONJ
gujaf-384	308	21	the	the	DET
gujaf-384	308	22	data	datum	NOUN
gujaf-384	308	23	does	do	AUX
gujaf-384	308	24	not	not	PART
gujaf-384	308	25	exhibit	exhibit	VERB
gujaf-384	308	26	extreme	extreme	ADJ
gujaf-384	308	27	outliers	outlier	NOUN
gujaf-384	308	28	or	or	CCONJ
gujaf-384	308	29	heavy	heavy	ADV
gujaf-384	308	30	-	-	PUNCT
gujaf-384	308	31	tailed	tail	VERB
gujaf-384	308	32	distributions	distribution	NOUN
gujaf-384	308	33	.	.	PUNCT
gujaf-384	309	1	the	the	DET
gujaf-384	309	2	overall	overall	ADJ
gujaf-384	309	3	im	im	NOUN
gujaf-384	309	4	-	-	PUNCT
gujaf-384	309	5	test	test	NOUN
gujaf-384	309	6	statistic	statistic	NOUN
gujaf-384	309	7	(	(	PUNCT
gujaf-384	309	8	χ²	χ²	NOUN
gujaf-384	309	9	=	=	SYM
gujaf-384	309	10	95.560	95.560	NUM
gujaf-384	309	11	,	,	PUNCT
gujaf-384	309	12	p	p	X
gujaf-384	309	13	=	=	NOUN
gujaf-384	309	14	0.000	0.000	NUM
gujaf-384	309	15	)	)	PUNCT
gujaf-384	309	16	confirms	confirm	VERB
gujaf-384	309	17	that	that	SCONJ
gujaf-384	309	18	the	the	DET
gujaf-384	309	19	combined	combined	ADJ
gujaf-384	309	20	effects	effect	NOUN
gujaf-384	309	21	of	of	ADP
gujaf-384	309	22	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	309	23	and	and	CCONJ
gujaf-384	309	24	skewness	skewness	NOUN
gujaf-384	309	25	significantly	significantly	ADV
gujaf-384	309	26	impact	impact	VERB
gujaf-384	309	27	the	the	DET
gujaf-384	309	28	model	model	NOUN
gujaf-384	309	29	.	.	PUNCT
gujaf-384	310	1	given	give	VERB
gujaf-384	310	2	these	these	DET
gujaf-384	310	3	findings	finding	NOUN
gujaf-384	310	4	,	,	PUNCT
gujaf-384	310	5	robust	robust	ADJ
gujaf-384	310	6	standard	standard	ADJ
gujaf-384	310	7	errors	error	NOUN
gujaf-384	310	8	or	or	CCONJ
gujaf-384	310	9	generalized	generalize	VERB
gujaf-384	310	10	least	least	ADJ
gujaf-384	310	11	squares	square	NOUN
gujaf-384	310	12	(	(	PUNCT
gujaf-384	310	13	gls	gls	NOUN
gujaf-384	310	14	)	)	PUNCT
gujaf-384	310	15	estimation	estimation	NOUN
gujaf-384	310	16	techniques	technique	NOUN
gujaf-384	310	17	may	may	AUX
gujaf-384	310	18	be	be	AUX
gujaf-384	310	19	necessary	necessary	ADJ
gujaf-384	310	20	to	to	PART
gujaf-384	310	21	correct	correct	VERB
gujaf-384	310	22	for	for	ADP
gujaf-384	310	23	heteroskedasticity	heteroskedasticity	NOUN
gujaf-384	310	24	and	and	CCONJ
gujaf-384	310	25	improve	improve	VERB
gujaf-384	310	26	the	the	DET
gujaf-384	310	27	reliability	reliability	NOUN
gujaf-384	310	28	of	of	ADP
gujaf-384	310	29	the	the	DET
gujaf-384	310	30	regression	regression	NOUN
gujaf-384	310	31	results	result	NOUN
gujaf-384	310	32	.	.	PUNCT
gujaf-384	311	1	table	table	NOUN
gujaf-384	311	2	9	9	NUM
gujaf-384	311	3	hausman	hausman	NOUN
gujaf-384	311	4	(	(	PUNCT
gujaf-384	311	5	1978	1978	NUM
gujaf-384	311	6	)	)	PUNCT
gujaf-384	311	7	specification	specification	NOUN
gujaf-384	311	8	test	test	NOUN
gujaf-384	311	9	direct	direct	ADJ
gujaf-384	311	10	model	model	NOUN
gujaf-384	311	11	indirect	indirect	PROPN
gujaf-384	311	12	model	model	PROPN
gujaf-384	311	13	coef	coef	PROPN
gujaf-384	311	14	.	.	PUNCT
gujaf-384	312	1	1.634	1.634	NUM
gujaf-384	312	2	1.551	1.551	NUM
gujaf-384	312	3	p	p	NOUN
gujaf-384	312	4	-	-	PUNCT
gujaf-384	312	5	value	value	NOUN
gujaf-384	312	6	0.897	0.897	NUM
gujaf-384	312	7	0.907	0.907	NUM
gujaf-384	312	8	remark	remark	NOUN
gujaf-384	312	9	rem	rem	PUNCT
gujaf-384	312	10	rem	rem	PUNCT
gujaf-384	312	11	source	source	NOUN
gujaf-384	312	12	:	:	PUNCT
gujaf-384	312	13	stata	stata	VERB
gujaf-384	312	14	16	16	NUM
gujaf-384	312	15	output	output	NOUN
gujaf-384	312	16	file	file	NOUN
gujaf-384	312	17	,	,	PUNCT
gujaf-384	312	18	2024	2024	NUM
gujaf-384	312	19	.	.	PUNCT
gujaf-384	313	1	the	the	DET
gujaf-384	313	2	hausman	hausman	PROPN
gujaf-384	313	3	specification	specification	NOUN
gujaf-384	313	4	test	test	NOUN
gujaf-384	313	5	was	be	AUX
gujaf-384	313	6	conducted	conduct	VERB
gujaf-384	313	7	to	to	PART
gujaf-384	313	8	determine	determine	VERB
gujaf-384	313	9	the	the	DET
gujaf-384	313	10	appropriate	appropriate	ADJ
gujaf-384	313	11	panel	panel	NOUN
gujaf-384	313	12	regression	regression	NOUN
gujaf-384	313	13	model	model	NOUN
gujaf-384	313	14	for	for	ADP
gujaf-384	313	15	both	both	CCONJ
gujaf-384	313	16	the	the	DET
gujaf-384	313	17	direct	direct	ADJ
gujaf-384	313	18	and	and	CCONJ
gujaf-384	313	19	indirect	indirect	ADJ
gujaf-384	313	20	models	model	NOUN
gujaf-384	313	21	of	of	ADP
gujaf-384	313	22	the	the	DET
gujaf-384	313	23	study	study	NOUN
gujaf-384	313	24	.	.	PUNCT
gujaf-384	314	1	the	the	DET
gujaf-384	314	2	test	test	NOUN
gujaf-384	314	3	compares	compare	VERB
gujaf-384	314	4	the	the	DET
gujaf-384	314	5	random	random	ADJ
gujaf-384	314	6	effects	effect	NOUN
gujaf-384	314	7	model	model	NOUN
gujaf-384	314	8	(	(	PUNCT
gujaf-384	314	9	rem	rem	NOUN
gujaf-384	314	10	)	)	PUNCT
gujaf-384	314	11	and	and	CCONJ
gujaf-384	314	12	the	the	DET
gujaf-384	314	13	fixed	fix	VERB
gujaf-384	314	14	effects	effect	NOUN
gujaf-384	314	15	model	model	NOUN
gujaf-384	314	16	(	(	PUNCT
gujaf-384	314	17	fem	fem	PROPN
gujaf-384	314	18	)	)	PUNCT
gujaf-384	314	19	by	by	ADP
gujaf-384	314	20	examining	examine	VERB
gujaf-384	314	21	whether	whether	SCONJ
gujaf-384	314	22	the	the	DET
gujaf-384	314	23	individual	individual	ADJ
gujaf-384	314	24	-	-	PUNCT
gujaf-384	314	25	specific	specific	ADJ
gujaf-384	314	26	effects	effect	NOUN
gujaf-384	314	27	are	be	AUX
gujaf-384	314	28	correlated	correlate	VERB
gujaf-384	314	29	with	with	ADP
gujaf-384	314	30	the	the	DET
gujaf-384	314	31	independent	independent	ADJ
gujaf-384	314	32	variables	variable	NOUN
gujaf-384	314	33	.	.	PUNCT
gujaf-384	315	1	a	a	DET
gujaf-384	315	2	significant	significant	ADJ
gujaf-384	315	3	p	p	NOUN
gujaf-384	315	4	-	-	PUNCT
gujaf-384	315	5	value	value	NOUN
gujaf-384	315	6	(	(	PUNCT
gujaf-384	315	7	typically	typically	ADV
gujaf-384	315	8	below	below	ADP
gujaf-384	315	9	0.05	0.05	NUM
gujaf-384	315	10	)	)	PUNCT
gujaf-384	315	11	would	would	AUX
gujaf-384	315	12	indicate	indicate	VERB
gujaf-384	315	13	that	that	SCONJ
gujaf-384	315	14	the	the	DET
gujaf-384	315	15	fixed	fix	VERB
gujaf-384	315	16	effects	effect	NOUN
gujaf-384	315	17	model	model	NOUN
gujaf-384	315	18	(	(	PUNCT
gujaf-384	315	19	fem	fem	NOUN
gujaf-384	315	20	)	)	PUNCT
gujaf-384	315	21	is	be	AUX
gujaf-384	315	22	preferable	preferable	ADJ
gujaf-384	315	23	,	,	PUNCT
gujaf-384	315	24	while	while	SCONJ
gujaf-384	315	25	an	an	DET
gujaf-384	315	26	insignificant	insignificant	ADJ
gujaf-384	315	27	p	p	NOUN
gujaf-384	315	28	-	-	PUNCT
gujaf-384	315	29	value	value	NOUN
gujaf-384	315	30	suggests	suggest	VERB
gujaf-384	315	31	that	that	SCONJ
gujaf-384	315	32	the	the	DET
gujaf-384	315	33	random	random	ADJ
gujaf-384	315	34	effects	effect	NOUN
gujaf-384	315	35	model	model	NOUN
gujaf-384	315	36	(	(	PUNCT
gujaf-384	315	37	rem	rem	NOUN
gujaf-384	315	38	)	)	PUNCT
gujaf-384	315	39	is	be	AUX
gujaf-384	315	40	more	more	ADV
gujaf-384	315	41	appropriate	appropriate	ADJ
gujaf-384	315	42	.	.	PUNCT
gujaf-384	316	1	for	for	ADP
gujaf-384	316	2	the	the	DET
gujaf-384	316	3	direct	direct	ADJ
gujaf-384	316	4	model	model	NOUN
gujaf-384	316	5	,	,	PUNCT
gujaf-384	316	6	the	the	DET
gujaf-384	316	7	hausman	hausman	PROPN
gujaf-384	316	8	test	test	NOUN
gujaf-384	316	9	statistic	statistic	PROPN
gujaf-384	316	10	yielded	yield	VERB
gujaf-384	316	11	a	a	DET
gujaf-384	316	12	chi	chi	ADJ
gujaf-384	316	13	-	-	PUNCT
gujaf-384	316	14	square	square	ADJ
gujaf-384	316	15	value	value	NOUN
gujaf-384	316	16	of	of	ADP
gujaf-384	316	17	1.634	1.634	NUM
gujaf-384	316	18	with	with	ADP
gujaf-384	316	19	a	a	DET
gujaf-384	316	20	pvalue	pvalue	NOUN
gujaf-384	316	21	of	of	ADP
gujaf-384	316	22	0.897	0.897	NUM
gujaf-384	316	23	.	.	PUNCT
gujaf-384	317	1	since	since	SCONJ
gujaf-384	317	2	the	the	DET
gujaf-384	317	3	p	p	NOUN
gujaf-384	317	4	-	-	PUNCT
gujaf-384	317	5	value	value	NOUN
gujaf-384	317	6	is	be	AUX
gujaf-384	317	7	greater	great	ADJ
gujaf-384	317	8	than	than	ADP
gujaf-384	317	9	0.05	0.05	NUM
gujaf-384	317	10	,	,	PUNCT
gujaf-384	317	11	we	we	PRON
gujaf-384	317	12	fail	fail	VERB
gujaf-384	317	13	to	to	PART
gujaf-384	317	14	reject	reject	VERB
gujaf-384	317	15	the	the	DET
gujaf-384	317	16	null	null	ADJ
gujaf-384	317	17	hypothesis	hypothesis	NOUN
gujaf-384	317	18	,	,	PUNCT
gujaf-384	317	19	which	which	PRON
gujaf-384	317	20	assumes	assume	VERB
gujaf-384	317	21	that	that	SCONJ
gujaf-384	317	22	the	the	DET
gujaf-384	317	23	individual	individual	ADJ
gujaf-384	317	24	effects	effect	NOUN
gujaf-384	317	25	are	be	AUX
gujaf-384	317	26	not	not	PART
gujaf-384	317	27	correlated	correlate	VERB
gujaf-384	317	28	with	with	ADP
gujaf-384	317	29	the	the	DET
gujaf-384	317	30	regressors	regressor	NOUN
gujaf-384	317	31	.	.	PUNCT
gujaf-384	318	1	this	this	DET
gujaf-384	318	2	result	result	NOUN
gujaf-384	318	3	indicates	indicate	VERB
gujaf-384	318	4	that	that	SCONJ
gujaf-384	318	5	the	the	DET
gujaf-384	318	6	random	random	ADJ
gujaf-384	318	7	effects	effect	NOUN
gujaf-384	318	8	model	model	NOUN
gujaf-384	318	9	(	(	PUNCT
gujaf-384	318	10	rem	rem	NOUN
gujaf-384	318	11	)	)	PUNCT
gujaf-384	318	12	is	be	AUX
gujaf-384	318	13	the	the	DET
gujaf-384	318	14	most	most	ADV
gujaf-384	318	15	suitable	suitable	ADJ
gujaf-384	318	16	estimation	estimation	NOUN
gujaf-384	318	17	technique	technique	NOUN
gujaf-384	318	18	for	for	ADP
gujaf-384	318	19	analyzing	analyze	VERB
gujaf-384	318	20	the	the	DET
gujaf-384	318	21	relationship	relationship	NOUN
gujaf-384	318	22	between	between	ADP
gujaf-384	318	23	risk	risk	NOUN
gujaf-384	318	24	management	management	NOUN
gujaf-384	318	25	committee	committee	NOUN
gujaf-384	318	26	attributes	attribute	NOUN
gujaf-384	318	27	and	and	CCONJ
gujaf-384	318	28	profitability	profitability	NOUN
gujaf-384	318	29	.	.	PUNCT
gujaf-384	319	1	the	the	DET
gujaf-384	319	2	choice	choice	NOUN
gujaf-384	319	3	of	of	ADP
gujaf-384	319	4	rem	rem	NOUN
gujaf-384	319	5	suggests	suggest	VERB
gujaf-384	319	6	that	that	SCONJ
gujaf-384	319	7	variations	variation	NOUN
gujaf-384	319	8	across	across	ADP
gujaf-384	319	9	firms	firm	NOUN
gujaf-384	319	10	are	be	AUX
gujaf-384	319	11	considered	consider	VERB
gujaf-384	319	12	random	random	ADJ
gujaf-384	319	13	and	and	CCONJ
gujaf-384	319	14	uncorrelated	uncorrelate	VERB
gujaf-384	319	15	with	with	ADP
gujaf-384	319	16	the	the	DET
gujaf-384	319	17	gusau	gusau	ADJ
gujaf-384	319	18	journal	journal	NOUN
gujaf-384	319	19	of	of	ADP
gujaf-384	319	20	accounting	accounting	NOUN
gujaf-384	319	21	and	and	CCONJ
gujaf-384	319	22	finance	finance	NOUN
gujaf-384	319	23	,	,	PUNCT
gujaf-384	319	24	vol.6	vol.6	PROPN
gujaf-384	319	25	,	,	PUNCT
gujaf-384	319	26	issue	issue	NOUN
gujaf-384	319	27	1	1	NUM
gujaf-384	319	28	,	,	PUNCT
gujaf-384	319	29	april	april	PROPN
gujaf-384	319	30	,	,	PUNCT
gujaf-384	319	31	2025	2025	NUM
gujaf-384	319	32	285	285	NUM
gujaf-384	319	33	independent	independent	ADJ
gujaf-384	319	34	variables	variable	NOUN
gujaf-384	319	35	,	,	PUNCT
gujaf-384	319	36	making	make	VERB
gujaf-384	319	37	the	the	DET
gujaf-384	319	38	model	model	NOUN
gujaf-384	319	39	more	more	ADV
gujaf-384	319	40	efficient	efficient	ADJ
gujaf-384	319	41	in	in	ADP
gujaf-384	319	42	handling	handle	VERB
gujaf-384	319	43	time	time	NOUN
gujaf-384	319	44	-	-	PUNCT
gujaf-384	319	45	invariant	invariant	ADJ
gujaf-384	319	46	characteristics	characteristic	NOUN
gujaf-384	319	47	.	.	PUNCT
gujaf-384	320	1	similarly	similarly	ADV
gujaf-384	320	2	,	,	PUNCT
gujaf-384	320	3	for	for	ADP
gujaf-384	320	4	the	the	DET
gujaf-384	320	5	indirect	indirect	ADJ
gujaf-384	320	6	model	model	NOUN
gujaf-384	320	7	,	,	PUNCT
gujaf-384	320	8	the	the	DET
gujaf-384	320	9	hausman	hausman	PROPN
gujaf-384	320	10	test	test	NOUN
gujaf-384	320	11	statistic	statistic	PROPN
gujaf-384	320	12	produced	produce	VERB
gujaf-384	320	13	a	a	DET
gujaf-384	320	14	chi	chi	ADJ
gujaf-384	320	15	-	-	PUNCT
gujaf-384	320	16	square	square	ADJ
gujaf-384	320	17	value	value	NOUN
gujaf-384	320	18	of	of	ADP
gujaf-384	320	19	1.551	1.551	NUM
gujaf-384	320	20	with	with	ADP
gujaf-384	320	21	a	a	DET
gujaf-384	320	22	p	p	NOUN
gujaf-384	320	23	-	-	PUNCT
gujaf-384	320	24	value	value	NOUN
gujaf-384	320	25	of	of	ADP
gujaf-384	320	26	0.907	0.907	NUM
gujaf-384	320	27	,	,	PUNCT
gujaf-384	320	28	which	which	PRON
gujaf-384	320	29	is	be	AUX
gujaf-384	320	30	also	also	ADV
gujaf-384	320	31	insignificant	insignificant	ADJ
gujaf-384	320	32	(	(	PUNCT
gujaf-384	320	33	p	p	X
gujaf-384	320	34	>	>	X
gujaf-384	320	35	0.05	0.05	NUM
gujaf-384	320	36	)	)	PUNCT
gujaf-384	320	37	.	.	PUNCT
gujaf-384	321	1	this	this	PRON
gujaf-384	321	2	confirms	confirm	VERB
gujaf-384	321	3	that	that	SCONJ
gujaf-384	321	4	the	the	DET
gujaf-384	321	5	random	random	ADJ
gujaf-384	321	6	effects	effect	NOUN
gujaf-384	321	7	model	model	NOUN
gujaf-384	321	8	(	(	PUNCT
gujaf-384	321	9	rem	rem	NOUN
gujaf-384	321	10	)	)	PUNCT
gujaf-384	321	11	remains	remain	VERB
gujaf-384	321	12	the	the	DET
gujaf-384	321	13	appropriate	appropriate	ADJ
gujaf-384	321	14	model	model	NOUN
gujaf-384	321	15	even	even	ADV
gujaf-384	321	16	when	when	SCONJ
gujaf-384	321	17	incorporating	incorporate	VERB
gujaf-384	321	18	the	the	DET
gujaf-384	321	19	interaction	interaction	NOUN
gujaf-384	321	20	terms	term	NOUN
gujaf-384	321	21	,	,	PUNCT
gujaf-384	321	22	indicating	indicate	VERB
gujaf-384	321	23	that	that	SCONJ
gujaf-384	321	24	the	the	DET
gujaf-384	321	25	unobserved	unobserved	ADJ
gujaf-384	321	26	heterogeneity	heterogeneity	NOUN
gujaf-384	321	27	among	among	ADP
gujaf-384	321	28	firms	firm	NOUN
gujaf-384	321	29	does	do	AUX
gujaf-384	321	30	not	not	PART
gujaf-384	321	31	significantly	significantly	ADV
gujaf-384	321	32	influence	influence	VERB
gujaf-384	321	33	the	the	DET
gujaf-384	321	34	relationship	relationship	NOUN
gujaf-384	321	35	between	between	ADP
gujaf-384	321	36	risk	risk	NOUN
gujaf-384	321	37	committee	committee	NOUN
gujaf-384	321	38	characteristics	characteristic	NOUN
gujaf-384	321	39	,	,	PUNCT
gujaf-384	321	40	operational	operational	ADJ
gujaf-384	321	41	risk	risk	NOUN
gujaf-384	321	42	,	,	PUNCT
gujaf-384	321	43	and	and	CCONJ
gujaf-384	321	44	profitability	profitability	NOUN
gujaf-384	321	45	.	.	PUNCT
gujaf-384	322	1	the	the	DET
gujaf-384	322	2	consistency	consistency	NOUN
gujaf-384	322	3	of	of	ADP
gujaf-384	322	4	the	the	DET
gujaf-384	322	5	rem	rem	NOUN
gujaf-384	322	6	selection	selection	NOUN
gujaf-384	322	7	across	across	ADP
gujaf-384	322	8	both	both	DET
gujaf-384	322	9	models	model	NOUN
gujaf-384	322	10	implies	imply	VERB
gujaf-384	322	11	that	that	SCONJ
gujaf-384	322	12	firm	firm	ADJ
gujaf-384	322	13	-	-	PUNCT
gujaf-384	322	14	specific	specific	ADJ
gujaf-384	322	15	factors	factor	NOUN
gujaf-384	322	16	do	do	AUX
gujaf-384	322	17	not	not	PART
gujaf-384	322	18	systematically	systematically	ADV
gujaf-384	322	19	bias	bias	VERB
gujaf-384	322	20	the	the	DET
gujaf-384	322	21	estimates	estimate	NOUN
gujaf-384	322	22	,	,	PUNCT
gujaf-384	322	23	reinforcing	reinforce	VERB
gujaf-384	322	24	the	the	DET
gujaf-384	322	25	reliability	reliability	NOUN
gujaf-384	322	26	of	of	ADP
gujaf-384	322	27	the	the	DET
gujaf-384	322	28	random	random	ADJ
gujaf-384	322	29	effects	effect	NOUN
gujaf-384	322	30	approach	approach	VERB
gujaf-384	322	31	for	for	ADP
gujaf-384	322	32	panel	panel	NOUN
gujaf-384	322	33	data	datum	NOUN
gujaf-384	322	34	analysis	analysis	NOUN
gujaf-384	322	35	.	.	PUNCT
gujaf-384	323	1	table	table	NOUN
gujaf-384	323	2	10	10	NUM
gujaf-384	323	3	summary	summary	NOUN
gujaf-384	323	4	of	of	ADP
gujaf-384	323	5	regression	regression	NOUN
gujaf-384	323	6	results	result	VERB
gujaf-384	323	7	direct	direct	ADJ
gujaf-384	323	8	model	model	NOUN
gujaf-384	323	9	(	(	PUNCT
gujaf-384	323	10	rem	rem	NOUN
gujaf-384	323	11	)	)	PUNCT
gujaf-384	323	12	indirect	indirect	ADJ
gujaf-384	323	13	model	model	NOUN
gujaf-384	323	14	(	(	PUNCT
gujaf-384	323	15	rem	rem	PROPN
gujaf-384	323	16	)	)	PUNCT
gujaf-384	323	17	roa	roa	PROPN
gujaf-384	323	18	coef	coef	PROPN
gujaf-384	323	19	.	.	PUNCT
gujaf-384	324	1	z	z	NOUN
gujaf-384	324	2	-	-	PUNCT
gujaf-384	324	3	value	value	NOUN
gujaf-384	324	4	p	p	NOUN
gujaf-384	324	5	-	-	PUNCT
gujaf-384	324	6	value	value	NOUN
gujaf-384	324	7	coef	coef	NOUN
gujaf-384	324	8	.	.	PUNCT
gujaf-384	325	1	z	z	NOUN
gujaf-384	325	2	-	-	PUNCT
gujaf-384	325	3	value	value	NOUN
gujaf-384	325	4	p	p	NOUN
gujaf-384	325	5	-	-	PUNCT
gujaf-384	325	6	value	value	NOUN
gujaf-384	325	7	rcs	rcs	NOUN
gujaf-384	325	8	-0.0013	-0.0013	NOUN
gujaf-384	325	9	-0.22	-0.22	ADP
gujaf-384	325	10	0.829	0.829	NUM
gujaf-384	325	11	0.0016	0.0016	NUM
gujaf-384	325	12	0.32	0.32	NUM
gujaf-384	325	13	0.750	0.750	NUM
gujaf-384	325	14	rci	rci	NOUN
gujaf-384	325	15	-0.0935	-0.0935	NOUN
gujaf-384	325	16	-1.18	-1.18	VERB
gujaf-384	325	17	0.236	0.236	NUM
gujaf-384	325	18	-0.2214	-0.2214	NOUN
gujaf-384	325	19	-3.33	-3.33	NUM
gujaf-384	325	20	0.001	0.001	NUM
gujaf-384	325	21	opr	opr	PROPN
gujaf-384	325	22	-0.0001	-0.0001	NOUN
gujaf-384	325	23	-4.43	-4.43	NUM
gujaf-384	325	24	0.000	0.000	NUM
gujaf-384	325	25	-0.1066	-0.1066	VERB
gujaf-384	325	26	-3.14	-3.14	NUM
gujaf-384	325	27	0.002	0.002	NUM
gujaf-384	325	28	rcs*opr	rcs*opr	NOUN
gujaf-384	325	29	-0.0051	-0.0051	PROPN
gujaf-384	325	30	-1.73	-1.73	PROPN
gujaf-384	325	31	0.084	0.084	NUM
gujaf-384	325	32	rci*opr	rci*opr	VERB
gujaf-384	325	33	0.1693	0.1693	NUM
gujaf-384	325	34	3.33	3.33	NUM
gujaf-384	325	35	0.001	0.001	NUM
gujaf-384	325	36	fs	fs	ADP
gujaf-384	325	37	-0.0094	-0.0094	PROPN
gujaf-384	325	38	-0.97	-0.97	PROPN
gujaf-384	325	39	0.334	0.334	NUM
gujaf-384	325	40	-0.1388	-0.1388	NOUN
gujaf-384	325	41	-1.76	-1.76	NUM
gujaf-384	325	42	0.078	0.078	NUM
gujaf-384	325	43	lev	lev	NOUN
gujaf-384	325	44	-0.0808	-0.0808	NOUN
gujaf-384	325	45	-1.22	-1.22	NOUN
gujaf-384	325	46	0.224	0.224	NUM
gujaf-384	325	47	-0.0645	-0.0645	PROPN
gujaf-384	325	48	-2.27	-2.27	NUM
gujaf-384	325	49	0.023	0.023	NUM
gujaf-384	325	50	_	_	PUNCT
gujaf-384	325	51	cons	con	NOUN
gujaf-384	325	52	0.4144	0.4144	NUM
gujaf-384	325	53	1.37	1.37	NUM
gujaf-384	325	54	0.171	0.171	NUM
gujaf-384	325	55	0.6095	0.6095	NUM
gujaf-384	325	56	2.98	2.98	NUM
gujaf-384	325	57	0.003	0.003	NUM
gujaf-384	325	58	r	r	NOUN
gujaf-384	325	59	-	-	PUNCT
gujaf-384	325	60	sq	sq	INTJ
gujaf-384	325	61	0.1833	0.1833	NUM
gujaf-384	325	62	0.2528	0.2528	NUM
gujaf-384	325	63	prob	prob	NOUN
gujaf-384	325	64	>	>	X
gujaf-384	325	65	chi2	chi2	NOUN
gujaf-384	325	66	0.0000	0.0000	NUM
gujaf-384	325	67	0.0000	0.0000	NUM
gujaf-384	325	68	wald	wald	X
gujaf-384	325	69	chi2	chi2	PROPN
gujaf-384	325	70	549.42	549.42	NUM
gujaf-384	325	71	43.26	43.26	NUM
gujaf-384	325	72	lm	lm	PROPN
gujaf-384	325	73	test(chi2	test(chi2	PROPN
gujaf-384	325	74	)	)	PUNCT
gujaf-384	325	75	36.12	36.12	NUM
gujaf-384	325	76	15.97	15.97	NUM
gujaf-384	325	77	prob	prob	NOUN
gujaf-384	325	78	>	>	NOUN
gujaf-384	325	79	chibar2	chibar2	NOUN
gujaf-384	325	80	0.0000	0.0000	NUM
gujaf-384	325	81	0.0000	0.0000	NUM
gujaf-384	325	82	source	source	NOUN
gujaf-384	325	83	:	:	PUNCT
gujaf-384	325	84	stata	stata	VERB
gujaf-384	325	85	16	16	NUM
gujaf-384	325	86	output	output	NOUN
gujaf-384	325	87	file	file	NOUN
gujaf-384	325	88	,	,	PUNCT
gujaf-384	325	89	2024	2024	NUM
gujaf-384	325	90	.	.	PUNCT
gujaf-384	326	1	the	the	DET
gujaf-384	326	2	r	r	NOUN
gujaf-384	326	3	-	-	PUNCT
gujaf-384	326	4	squared	square	VERB
gujaf-384	326	5	values	value	NOUN
gujaf-384	326	6	(	(	PUNCT
gujaf-384	326	7	0.1833	0.1833	NUM
gujaf-384	326	8	for	for	ADP
gujaf-384	326	9	the	the	DET
gujaf-384	326	10	direct	direct	ADJ
gujaf-384	326	11	model	model	NOUN
gujaf-384	326	12	and	and	CCONJ
gujaf-384	326	13	0.2528	0.2528	NUM
gujaf-384	326	14	for	for	ADP
gujaf-384	326	15	the	the	DET
gujaf-384	326	16	indirect	indirect	ADJ
gujaf-384	326	17	model	model	NOUN
gujaf-384	326	18	)	)	PUNCT
gujaf-384	326	19	suggest	suggest	VERB
gujaf-384	326	20	that	that	SCONJ
gujaf-384	326	21	the	the	DET
gujaf-384	326	22	independent	independent	ADJ
gujaf-384	326	23	variables	variable	NOUN
gujaf-384	326	24	explain	explain	VERB
gujaf-384	326	25	a	a	DET
gujaf-384	326	26	moderate	moderate	ADJ
gujaf-384	326	27	proportion	proportion	NOUN
gujaf-384	326	28	of	of	ADP
gujaf-384	326	29	the	the	DET
gujaf-384	326	30	variations	variation	NOUN
gujaf-384	326	31	in	in	ADP
gujaf-384	326	32	roa	roa	PROPN
gujaf-384	326	33	.	.	PUNCT
gujaf-384	327	1	the	the	DET
gujaf-384	327	2	wald	wald	PROPN
gujaf-384	327	3	chi	chi	PROPN
gujaf-384	327	4	-	-	PUNCT
gujaf-384	327	5	square	square	ADJ
gujaf-384	327	6	statistics	statistic	NOUN
gujaf-384	327	7	(	(	PUNCT
gujaf-384	327	8	549.42	549.42	NUM
gujaf-384	327	9	and	and	CCONJ
gujaf-384	327	10	43.26	43.26	NUM
gujaf-384	327	11	,	,	PUNCT
gujaf-384	327	12	both	both	PRON
gujaf-384	327	13	p	p	X
gujaf-384	327	14	=	=	NOUN
gujaf-384	327	15	0.000	0.000	NUM
gujaf-384	327	16	)	)	PUNCT
gujaf-384	327	17	indicate	indicate	VERB
gujaf-384	327	18	that	that	SCONJ
gujaf-384	327	19	the	the	DET
gujaf-384	327	20	models	model	NOUN
gujaf-384	327	21	are	be	AUX
gujaf-384	327	22	statistically	statistically	ADV
gujaf-384	327	23	significant	significant	ADJ
gujaf-384	327	24	,	,	PUNCT
gujaf-384	327	25	confirming	confirm	VERB
gujaf-384	327	26	the	the	DET
gujaf-384	327	27	robustness	robustness	NOUN
gujaf-384	327	28	of	of	ADP
gujaf-384	327	29	the	the	DET
gujaf-384	327	30	regression	regression	NOUN
gujaf-384	327	31	results	result	NOUN
gujaf-384	327	32	.	.	PUNCT
gujaf-384	328	1	the	the	DET
gujaf-384	328	2	lm	lm	PROPN
gujaf-384	328	3	test	test	NOUN
gujaf-384	328	4	results	result	NOUN
gujaf-384	328	5	(	(	PUNCT
gujaf-384	328	6	chi2	chi2	NOUN
gujaf-384	328	7	=	=	PROPN
gujaf-384	328	8	36.12	36.12	NUM
gujaf-384	328	9	and	and	CCONJ
gujaf-384	328	10	15.97	15.97	NUM
gujaf-384	328	11	,	,	PUNCT
gujaf-384	328	12	both	both	PRON
gujaf-384	328	13	p	p	NOUN
gujaf-384	328	14	=	=	NOUN
gujaf-384	328	15	0.000	0.000	NUM
gujaf-384	328	16	)	)	PUNCT
gujaf-384	328	17	further	far	ADV
gujaf-384	328	18	validate	validate	VERB
gujaf-384	328	19	the	the	DET
gujaf-384	328	20	appropriateness	appropriateness	NOUN
gujaf-384	328	21	of	of	ADP
gujaf-384	328	22	the	the	DET
gujaf-384	328	23	random	random	ADJ
gujaf-384	328	24	effects	effect	NOUN
gujaf-384	328	25	model	model	NOUN
gujaf-384	328	26	.	.	PUNCT
gujaf-384	329	1	overall	overall	ADV
gujaf-384	329	2	,	,	PUNCT
gujaf-384	329	3	the	the	DET
gujaf-384	329	4	findings	finding	NOUN
gujaf-384	329	5	emphasize	emphasize	VERB
gujaf-384	329	6	the	the	DET
gujaf-384	329	7	critical	critical	ADJ
gujaf-384	329	8	role	role	NOUN
gujaf-384	329	9	of	of	ADP
gujaf-384	329	10	operational	operational	ADJ
gujaf-384	329	11	risk	risk	NOUN
gujaf-384	329	12	in	in	ADP
gujaf-384	329	13	moderating	moderate	VERB
gujaf-384	329	14	the	the	DET
gujaf-384	329	15	impact	impact	NOUN
gujaf-384	329	16	of	of	ADP
gujaf-384	329	17	risk	risk	NOUN
gujaf-384	329	18	management	management	NOUN
gujaf-384	329	19	committee	committee	NOUN
gujaf-384	329	20	attributes	attribute	VERB
gujaf-384	329	21	on	on	ADP
gujaf-384	329	22	profitability	profitability	NOUN
gujaf-384	329	23	,	,	PUNCT
gujaf-384	329	24	highlighting	highlight	VERB
gujaf-384	329	25	the	the	DET
gujaf-384	329	26	need	need	NOUN
gujaf-384	329	27	for	for	ADP
gujaf-384	329	28	effective	effective	ADJ
gujaf-384	329	29	risk	risk	NOUN
gujaf-384	329	30	governance	governance	NOUN
gujaf-384	329	31	frameworks	framework	NOUN
gujaf-384	329	32	in	in	ADP
gujaf-384	329	33	nigerian	nigerian	ADJ
gujaf-384	329	34	deposit	deposit	NOUN
gujaf-384	329	35	money	money	NOUN
gujaf-384	329	36	banks	bank	NOUN
gujaf-384	329	37	.	.	PUNCT
gujaf-384	330	1	gusau	gusau	PROPN
gujaf-384	330	2	journal	journal	PROPN
gujaf-384	330	3	of	of	ADP
gujaf-384	330	4	accounting	accounting	NOUN
gujaf-384	330	5	and	and	CCONJ
gujaf-384	330	6	finance	finance	NOUN
gujaf-384	330	7	,	,	PUNCT
gujaf-384	330	8	vol.6	vol.6	PROPN
gujaf-384	330	9	,	,	PUNCT
gujaf-384	330	10	issue	issue	NOUN
gujaf-384	330	11	1	1	NUM
gujaf-384	330	12	,	,	PUNCT
gujaf-384	330	13	april	april	PROPN
gujaf-384	330	14	,	,	PUNCT
gujaf-384	330	15	2025	2025	NUM
gujaf-384	330	16	286	286	NUM
gujaf-384	330	17	discussion	discussion	NOUN
gujaf-384	330	18	of	of	ADP
gujaf-384	330	19	findings	finding	NOUN
gujaf-384	330	20	the	the	DET
gujaf-384	330	21	regression	regression	NOUN
gujaf-384	330	22	results	result	NOUN
gujaf-384	330	23	reveal	reveal	VERB
gujaf-384	330	24	that	that	SCONJ
gujaf-384	330	25	risk	risk	NOUN
gujaf-384	330	26	management	management	NOUN
gujaf-384	330	27	committee	committee	NOUN
gujaf-384	330	28	size	size	NOUN
gujaf-384	330	29	(	(	PUNCT
gujaf-384	330	30	rcs	rcs	NOUN
gujaf-384	330	31	)	)	PUNCT
gujaf-384	330	32	has	have	VERB
gujaf-384	330	33	an	an	DET
gujaf-384	330	34	insignificant	insignificant	ADJ
gujaf-384	330	35	relationship	relationship	NOUN
gujaf-384	330	36	with	with	ADP
gujaf-384	330	37	return	return	NOUN
gujaf-384	330	38	on	on	ADP
gujaf-384	330	39	assets	asset	NOUN
gujaf-384	330	40	(	(	PUNCT
gujaf-384	330	41	roa	roa	NOUN
gujaf-384	330	42	)	)	PUNCT
gujaf-384	330	43	in	in	ADP
gujaf-384	330	44	both	both	CCONJ
gujaf-384	330	45	the	the	DET
gujaf-384	330	46	direct	direct	ADJ
gujaf-384	330	47	and	and	CCONJ
gujaf-384	330	48	indirect	indirect	ADJ
gujaf-384	330	49	models	model	NOUN
gujaf-384	330	50	.	.	PUNCT
gujaf-384	331	1	in	in	ADP
gujaf-384	331	2	the	the	DET
gujaf-384	331	3	direct	direct	ADJ
gujaf-384	331	4	model	model	NOUN
gujaf-384	331	5	,	,	PUNCT
gujaf-384	331	6	rcs	rcs	PROPN
gujaf-384	331	7	has	have	VERB
gujaf-384	331	8	a	a	DET
gujaf-384	331	9	coefficient	coefficient	NOUN
gujaf-384	331	10	of	of	ADP
gujaf-384	331	11	-0.0013	-0.0013	ADJ
gujaf-384	331	12	,	,	PUNCT
gujaf-384	331	13	a	a	DET
gujaf-384	331	14	z	z	NOUN
gujaf-384	331	15	-	-	PUNCT
gujaf-384	331	16	value	value	NOUN
gujaf-384	331	17	of	of	ADP
gujaf-384	331	18	-0.22	-0.22	NOUN
gujaf-384	331	19	,	,	PUNCT
gujaf-384	331	20	and	and	CCONJ
gujaf-384	331	21	a	a	DET
gujaf-384	331	22	p	p	NOUN
gujaf-384	331	23	-	-	PUNCT
gujaf-384	331	24	value	value	NOUN
gujaf-384	331	25	of	of	ADP
gujaf-384	331	26	0.829	0.829	NUM
gujaf-384	331	27	,	,	PUNCT
gujaf-384	331	28	suggesting	suggest	VERB
gujaf-384	331	29	no	no	DET
gujaf-384	331	30	meaningful	meaningful	ADJ
gujaf-384	331	31	impact	impact	NOUN
gujaf-384	331	32	on	on	ADP
gujaf-384	331	33	profitability	profitability	NOUN
gujaf-384	331	34	.	.	PUNCT
gujaf-384	332	1	similarly	similarly	ADV
gujaf-384	332	2	,	,	PUNCT
gujaf-384	332	3	in	in	ADP
gujaf-384	332	4	the	the	DET
gujaf-384	332	5	indirect	indirect	ADJ
gujaf-384	332	6	model	model	NOUN
gujaf-384	332	7	,	,	PUNCT
gujaf-384	332	8	rcs	rcs	PROPN
gujaf-384	332	9	remains	remain	VERB
gujaf-384	332	10	insignificant	insignificant	ADJ
gujaf-384	332	11	(	(	PUNCT
gujaf-384	332	12	p	p	X
gujaf-384	332	13	=	=	NOUN
gujaf-384	332	14	0.750	0.750	NUM
gujaf-384	332	15	)	)	PUNCT
gujaf-384	332	16	,	,	PUNCT
gujaf-384	332	17	indicating	indicate	VERB
gujaf-384	332	18	that	that	SCONJ
gujaf-384	332	19	operational	operational	ADJ
gujaf-384	332	20	risk	risk	NOUN
gujaf-384	332	21	does	do	AUX
gujaf-384	332	22	not	not	PART
gujaf-384	332	23	significantly	significantly	ADV
gujaf-384	332	24	moderate	moderate	VERB
gujaf-384	332	25	its	its	PRON
gujaf-384	332	26	effect	effect	NOUN
gujaf-384	332	27	on	on	ADP
gujaf-384	332	28	roa	roa	PROPN
gujaf-384	332	29	.	.	PUNCT
gujaf-384	333	1	this	this	DET
gujaf-384	333	2	finding	finding	NOUN
gujaf-384	333	3	aligns	align	VERB
gujaf-384	333	4	with	with	ADP
gujaf-384	333	5	ali	ali	PROPN
gujaf-384	333	6	and	and	CCONJ
gujaf-384	333	7	nasir	nasir	PROPN
gujaf-384	333	8	(	(	PUNCT
gujaf-384	333	9	2023	2023	NUM
gujaf-384	333	10	)	)	PUNCT
gujaf-384	333	11	,	,	PUNCT
gujaf-384	333	12	who	who	PRON
gujaf-384	333	13	found	find	VERB
gujaf-384	333	14	no	no	DET
gujaf-384	333	15	significant	significant	ADJ
gujaf-384	333	16	relationship	relationship	NOUN
gujaf-384	333	17	between	between	ADP
gujaf-384	333	18	board	board	NOUN
gujaf-384	333	19	committee	committee	NOUN
gujaf-384	333	20	size	size	NOUN
gujaf-384	333	21	and	and	CCONJ
gujaf-384	333	22	firm	firm	ADJ
gujaf-384	333	23	profitability	profitability	NOUN
gujaf-384	333	24	in	in	ADP
gujaf-384	333	25	financial	financial	ADJ
gujaf-384	333	26	institutions	institution	NOUN
gujaf-384	333	27	.	.	PUNCT
gujaf-384	334	1	however	however	ADV
gujaf-384	334	2	,	,	PUNCT
gujaf-384	334	3	it	it	PRON
gujaf-384	334	4	contradicts	contradict	VERB
gujaf-384	334	5	okoye	okoye	PROPN
gujaf-384	334	6	et	et	PROPN
gujaf-384	334	7	al	al	PROPN
gujaf-384	334	8	.	.	PROPN
gujaf-384	335	1	(	(	PUNCT
gujaf-384	335	2	2022	2022	NUM
gujaf-384	335	3	)	)	PUNCT
gujaf-384	335	4	,	,	PUNCT
gujaf-384	335	5	who	who	PRON
gujaf-384	335	6	reported	report	VERB
gujaf-384	335	7	that	that	SCONJ
gujaf-384	335	8	larger	large	ADJ
gujaf-384	335	9	risk	risk	NOUN
gujaf-384	335	10	management	management	NOUN
gujaf-384	335	11	committees	committee	NOUN
gujaf-384	335	12	enhance	enhance	VERB
gujaf-384	335	13	financial	financial	ADJ
gujaf-384	335	14	performance	performance	NOUN
gujaf-384	335	15	by	by	ADP
gujaf-384	335	16	improving	improve	VERB
gujaf-384	335	17	oversight	oversight	NOUN
gujaf-384	335	18	and	and	CCONJ
gujaf-384	335	19	risk	risk	NOUN
gujaf-384	335	20	control	control	NOUN
gujaf-384	335	21	mechanisms	mechanism	NOUN
gujaf-384	335	22	in	in	ADP
gujaf-384	335	23	nigerian	nigerian	ADJ
gujaf-384	335	24	banks	bank	NOUN
gujaf-384	335	25	.	.	PUNCT
gujaf-384	336	1	the	the	DET
gujaf-384	336	2	inconsistency	inconsistency	NOUN
gujaf-384	336	3	may	may	AUX
gujaf-384	336	4	be	be	AUX
gujaf-384	336	5	due	due	ADJ
gujaf-384	336	6	to	to	ADP
gujaf-384	336	7	differences	difference	NOUN
gujaf-384	336	8	in	in	ADP
gujaf-384	336	9	regulatory	regulatory	ADJ
gujaf-384	336	10	environments	environment	NOUN
gujaf-384	336	11	or	or	CCONJ
gujaf-384	336	12	sample	sample	NOUN
gujaf-384	336	13	selection	selection	NOUN
gujaf-384	336	14	criteria	criterion	NOUN
gujaf-384	336	15	.	.	PUNCT
gujaf-384	337	1	the	the	DET
gujaf-384	337	2	direct	direct	ADJ
gujaf-384	337	3	effect	effect	NOUN
gujaf-384	337	4	of	of	ADP
gujaf-384	337	5	risk	risk	NOUN
gujaf-384	337	6	committee	committee	NOUN
gujaf-384	337	7	size	size	NOUN
gujaf-384	337	8	(	(	PUNCT
gujaf-384	337	9	rcs	rcs	NOUN
gujaf-384	337	10	)	)	PUNCT
gujaf-384	337	11	on	on	ADP
gujaf-384	337	12	profitability	profitability	NOUN
gujaf-384	337	13	is	be	AUX
gujaf-384	337	14	statistically	statistically	ADV
gujaf-384	337	15	insignificant	insignificant	ADJ
gujaf-384	337	16	.	.	PUNCT
gujaf-384	338	1	this	this	PRON
gujaf-384	338	2	aligns	align	VERB
gujaf-384	338	3	with	with	ADP
gujaf-384	338	4	agency	agency	NOUN
gujaf-384	338	5	theory	theory	NOUN
gujaf-384	338	6	,	,	PUNCT
gujaf-384	338	7	which	which	PRON
gujaf-384	338	8	emphasizes	emphasize	VERB
gujaf-384	338	9	the	the	DET
gujaf-384	338	10	quality	quality	NOUN
gujaf-384	338	11	of	of	ADP
gujaf-384	338	12	oversight	oversight	NOUN
gujaf-384	338	13	over	over	ADP
gujaf-384	338	14	the	the	DET
gujaf-384	338	15	quantity	quantity	NOUN
gujaf-384	338	16	of	of	ADP
gujaf-384	338	17	directors	director	NOUN
gujaf-384	338	18	.	.	PUNCT
gujaf-384	339	1	larger	large	ADJ
gujaf-384	339	2	committees	committee	NOUN
gujaf-384	339	3	may	may	AUX
gujaf-384	339	4	dilute	dilute	VERB
gujaf-384	339	5	accountability	accountability	NOUN
gujaf-384	339	6	or	or	CCONJ
gujaf-384	339	7	slow	slow	ADJ
gujaf-384	339	8	decision	decision	NOUN
gujaf-384	339	9	-	-	PUNCT
gujaf-384	339	10	making	making	NOUN
gujaf-384	339	11	,	,	PUNCT
gujaf-384	339	12	especially	especially	ADV
gujaf-384	339	13	in	in	ADP
gujaf-384	339	14	nigeria	nigeria	PROPN
gujaf-384	339	15	,	,	PUNCT
gujaf-384	339	16	where	where	SCONJ
gujaf-384	339	17	board	board	NOUN
gujaf-384	339	18	activism	activism	NOUN
gujaf-384	339	19	can	can	AUX
gujaf-384	339	20	be	be	AUX
gujaf-384	339	21	symbolic	symbolic	ADJ
gujaf-384	339	22	rather	rather	ADV
gujaf-384	339	23	than	than	ADP
gujaf-384	339	24	functional	functional	ADJ
gujaf-384	339	25	.	.	PUNCT
gujaf-384	340	1	this	this	DET
gujaf-384	340	2	finding	finding	NOUN
gujaf-384	340	3	is	be	AUX
gujaf-384	340	4	consistent	consistent	ADJ
gujaf-384	340	5	with	with	ADP
gujaf-384	340	6	adebayo	adebayo	PROPN
gujaf-384	340	7	et	et	PROPN
gujaf-384	340	8	al	al	PROPN
gujaf-384	340	9	.	.	PROPN
gujaf-384	341	1	(	(	PUNCT
gujaf-384	341	2	2022	2022	NUM
gujaf-384	341	3	)	)	PUNCT
gujaf-384	341	4	,	,	PUNCT
gujaf-384	341	5	who	who	PRON
gujaf-384	341	6	reported	report	VERB
gujaf-384	341	7	that	that	SCONJ
gujaf-384	341	8	committee	committee	NOUN
gujaf-384	341	9	size	size	NOUN
gujaf-384	341	10	alone	alone	ADV
gujaf-384	341	11	does	do	AUX
gujaf-384	341	12	not	not	PART
gujaf-384	341	13	improve	improve	VERB
gujaf-384	341	14	performance	performance	NOUN
gujaf-384	341	15	in	in	ADP
gujaf-384	341	16	nigerian	nigerian	ADJ
gujaf-384	341	17	banks	bank	NOUN
gujaf-384	341	18	.	.	PUNCT
gujaf-384	342	1	risk	risk	NOUN
gujaf-384	342	2	management	management	NOUN
gujaf-384	342	3	committee	committee	NOUN
gujaf-384	342	4	independence	independence	NOUN
gujaf-384	342	5	(	(	PUNCT
gujaf-384	342	6	rci	rci	PROPN
gujaf-384	342	7	)	)	PUNCT
gujaf-384	342	8	shows	show	VERB
gujaf-384	342	9	an	an	DET
gujaf-384	342	10	insignificant	insignificant	ADJ
gujaf-384	342	11	effect	effect	NOUN
gujaf-384	342	12	on	on	ADP
gujaf-384	342	13	roa	roa	PROPN
gujaf-384	342	14	in	in	ADP
gujaf-384	342	15	the	the	DET
gujaf-384	342	16	direct	direct	ADJ
gujaf-384	342	17	model	model	NOUN
gujaf-384	342	18	(	(	PUNCT
gujaf-384	342	19	β	β	NOUN
gujaf-384	342	20	=	=	SYM
gujaf-384	342	21	-0.0935	-0.0935	PROPN
gujaf-384	342	22	,	,	PUNCT
gujaf-384	342	23	z	z	NOUN
gujaf-384	342	24	=	=	PUNCT
gujaf-384	342	25	-1.18	-1.18	ADJ
gujaf-384	342	26	,	,	PUNCT
gujaf-384	342	27	p	p	X
gujaf-384	342	28	=	=	NOUN
gujaf-384	342	29	0.236	0.236	NUM
gujaf-384	342	30	)	)	PUNCT
gujaf-384	342	31	but	but	CCONJ
gujaf-384	342	32	becomes	become	VERB
gujaf-384	342	33	significant	significant	ADJ
gujaf-384	342	34	and	and	CCONJ
gujaf-384	342	35	negative	negative	ADJ
gujaf-384	342	36	in	in	ADP
gujaf-384	342	37	the	the	DET
gujaf-384	342	38	indirect	indirect	ADJ
gujaf-384	342	39	model	model	NOUN
gujaf-384	342	40	(	(	PUNCT
gujaf-384	342	41	β	β	NOUN
gujaf-384	342	42	=	=	SYM
gujaf-384	342	43	-0.2214	-0.2214	PROPN
gujaf-384	342	44	,	,	PUNCT
gujaf-384	342	45	z	z	NOUN
gujaf-384	342	46	=	=	SYM
gujaf-384	342	47	-3.33	-3.33	NOUN
gujaf-384	342	48	,	,	PUNCT
gujaf-384	342	49	p	p	NOUN
gujaf-384	342	50	=	=	NOUN
gujaf-384	342	51	0.001	0.001	NUM
gujaf-384	342	52	)	)	PUNCT
gujaf-384	342	53	.	.	PUNCT
gujaf-384	343	1	this	this	PRON
gujaf-384	343	2	suggests	suggest	VERB
gujaf-384	343	3	that	that	SCONJ
gujaf-384	343	4	when	when	SCONJ
gujaf-384	343	5	operational	operational	ADJ
gujaf-384	343	6	risk	risk	NOUN
gujaf-384	343	7	is	be	AUX
gujaf-384	343	8	considered	consider	VERB
gujaf-384	343	9	,	,	PUNCT
gujaf-384	343	10	a	a	DET
gujaf-384	343	11	more	more	ADV
gujaf-384	343	12	independent	independent	ADJ
gujaf-384	343	13	risk	risk	NOUN
gujaf-384	343	14	committee	committee	NOUN
gujaf-384	343	15	might	might	AUX
gujaf-384	343	16	struggle	struggle	VERB
gujaf-384	343	17	to	to	PART
gujaf-384	343	18	enhance	enhance	VERB
gujaf-384	343	19	profitability	profitability	NOUN
gujaf-384	343	20	,	,	PUNCT
gujaf-384	343	21	possibly	possibly	ADV
gujaf-384	343	22	due	due	ADP
gujaf-384	343	23	to	to	ADP
gujaf-384	343	24	excessive	excessive	ADJ
gujaf-384	343	25	risk	risk	NOUN
gujaf-384	343	26	aversion	aversion	NOUN
gujaf-384	343	27	that	that	PRON
gujaf-384	343	28	limits	limit	VERB
gujaf-384	343	29	revenue	revenue	NOUN
gujaf-384	343	30	-	-	PUNCT
gujaf-384	343	31	generating	generate	VERB
gujaf-384	343	32	activities	activity	NOUN
gujaf-384	343	33	.	.	PUNCT
gujaf-384	344	1	this	this	DET
gujaf-384	344	2	result	result	NOUN
gujaf-384	344	3	is	be	AUX
gujaf-384	344	4	consistent	consistent	ADJ
gujaf-384	344	5	with	with	ADP
gujaf-384	344	6	brown	brown	ADJ
gujaf-384	344	7	and	and	CCONJ
gujaf-384	344	8	hassan	hassan	PROPN
gujaf-384	344	9	(	(	PUNCT
gujaf-384	344	10	2023	2023	NUM
gujaf-384	344	11	)	)	PUNCT
gujaf-384	344	12	,	,	PUNCT
gujaf-384	344	13	who	who	PRON
gujaf-384	344	14	found	find	VERB
gujaf-384	344	15	that	that	SCONJ
gujaf-384	344	16	excessive	excessive	ADJ
gujaf-384	344	17	independence	independence	NOUN
gujaf-384	344	18	in	in	ADP
gujaf-384	344	19	governance	governance	NOUN
gujaf-384	344	20	structures	structure	NOUN
gujaf-384	344	21	may	may	AUX
gujaf-384	344	22	reduce	reduce	VERB
gujaf-384	344	23	profitability	profitability	NOUN
gujaf-384	344	24	by	by	ADP
gujaf-384	344	25	discouraging	discourage	VERB
gujaf-384	344	26	risk	risk	NOUN
gujaf-384	344	27	-	-	PUNCT
gujaf-384	344	28	taking	taking	NOUN
gujaf-384	344	29	.	.	PUNCT
gujaf-384	345	1	however	however	ADV
gujaf-384	345	2	,	,	PUNCT
gujaf-384	345	3	it	it	PRON
gujaf-384	345	4	contradicts	contradict	VERB
gujaf-384	345	5	adegbite	adegbite	PROPN
gujaf-384	345	6	et	et	PROPN
gujaf-384	345	7	al	al	PROPN
gujaf-384	345	8	.	.	PROPN
gujaf-384	346	1	(	(	PUNCT
gujaf-384	346	2	2021	2021	NUM
gujaf-384	346	3	)	)	PUNCT
gujaf-384	346	4	,	,	PUNCT
gujaf-384	346	5	who	who	PRON
gujaf-384	346	6	argued	argue	VERB
gujaf-384	346	7	that	that	SCONJ
gujaf-384	346	8	independent	independent	ADJ
gujaf-384	346	9	risk	risk	NOUN
gujaf-384	346	10	committees	committee	NOUN
gujaf-384	346	11	enhance	enhance	VERB
gujaf-384	346	12	financial	financial	ADJ
gujaf-384	346	13	performance	performance	NOUN
gujaf-384	346	14	by	by	ADP
gujaf-384	346	15	ensuring	ensure	VERB
gujaf-384	346	16	objective	objective	ADJ
gujaf-384	346	17	risk	risk	NOUN
gujaf-384	346	18	assessment	assessment	NOUN
gujaf-384	346	19	and	and	CCONJ
gujaf-384	346	20	regulatory	regulatory	ADJ
gujaf-384	346	21	compliance	compliance	NOUN
gujaf-384	346	22	.	.	PUNCT
gujaf-384	347	1	the	the	DET
gujaf-384	347	2	discrepancy	discrepancy	NOUN
gujaf-384	347	3	might	might	AUX
gujaf-384	347	4	stem	stem	VERB
gujaf-384	347	5	from	from	ADP
gujaf-384	347	6	differences	difference	NOUN
gujaf-384	347	7	in	in	ADP
gujaf-384	347	8	governance	governance	NOUN
gujaf-384	347	9	practices	practice	NOUN
gujaf-384	347	10	and	and	CCONJ
gujaf-384	347	11	risk	risk	NOUN
gujaf-384	347	12	appetite	appetite	NOUN
gujaf-384	347	13	across	across	ADP
gujaf-384	347	14	financial	financial	ADJ
gujaf-384	347	15	institutions	institution	NOUN
gujaf-384	347	16	.	.	PUNCT
gujaf-384	348	1	risk	risk	NOUN
gujaf-384	348	2	committee	committee	NOUN
gujaf-384	348	3	independence	independence	NOUN
gujaf-384	348	4	(	(	PUNCT
gujaf-384	348	5	rci	rci	PROPN
gujaf-384	348	6	)	)	PUNCT
gujaf-384	348	7	also	also	ADV
gujaf-384	348	8	shows	show	VERB
gujaf-384	348	9	no	no	DET
gujaf-384	348	10	significant	significant	ADJ
gujaf-384	348	11	direct	direct	ADJ
gujaf-384	348	12	effect	effect	NOUN
gujaf-384	348	13	,	,	PUNCT
gujaf-384	348	14	but	but	CCONJ
gujaf-384	348	15	when	when	SCONJ
gujaf-384	348	16	moderated	moderate	VERB
gujaf-384	348	17	by	by	ADP
gujaf-384	348	18	operational	operational	ADJ
gujaf-384	348	19	risk	risk	NOUN
gujaf-384	348	20	(	(	PUNCT
gujaf-384	348	21	opr	opr	NOUN
gujaf-384	348	22	)	)	PUNCT
gujaf-384	348	23	,	,	PUNCT
gujaf-384	348	24	the	the	DET
gujaf-384	348	25	interaction	interaction	NOUN
gujaf-384	348	26	becomes	become	VERB
gujaf-384	348	27	positively	positively	ADV
gujaf-384	348	28	significant	significant	ADJ
gujaf-384	348	29	.	.	PUNCT
gujaf-384	349	1	this	this	PRON
gujaf-384	349	2	suggests	suggest	VERB
gujaf-384	349	3	that	that	SCONJ
gujaf-384	349	4	independence	independence	NOUN
gujaf-384	349	5	becomes	become	VERB
gujaf-384	349	6	valuable	valuable	ADJ
gujaf-384	349	7	in	in	ADP
gujaf-384	349	8	high	high	ADJ
gujaf-384	349	9	-	-	PUNCT
gujaf-384	349	10	risk	risk	NOUN
gujaf-384	349	11	environments	environment	NOUN
gujaf-384	349	12	.	.	PUNCT
gujaf-384	350	1	agency	agency	NOUN
gujaf-384	350	2	theory	theory	NOUN
gujaf-384	350	3	supports	support	VERB
gujaf-384	350	4	this	this	PRON
gujaf-384	350	5	by	by	ADP
gujaf-384	350	6	positing	posit	VERB
gujaf-384	350	7	that	that	SCONJ
gujaf-384	350	8	independent	independent	ADJ
gujaf-384	350	9	oversight	oversight	NOUN
gujaf-384	350	10	can	can	AUX
gujaf-384	350	11	curtail	curtail	VERB
gujaf-384	350	12	managerial	managerial	ADJ
gujaf-384	350	13	opportunism	opportunism	NOUN
gujaf-384	350	14	,	,	PUNCT
gujaf-384	350	15	especially	especially	ADV
gujaf-384	350	16	during	during	ADP
gujaf-384	350	17	operational	operational	ADJ
gujaf-384	350	18	disruptions	disruption	NOUN
gujaf-384	350	19	(	(	PUNCT
gujaf-384	350	20	fraud	fraud	NOUN
gujaf-384	350	21	,	,	PUNCT
gujaf-384	350	22	system	system	NOUN
gujaf-384	350	23	failures	failure	NOUN
gujaf-384	350	24	)	)	PUNCT
gujaf-384	350	25	.	.	PUNCT
gujaf-384	351	1	in	in	ADP
gujaf-384	351	2	nigeria	nigeria	PROPN
gujaf-384	351	3	,	,	PUNCT
gujaf-384	351	4	where	where	SCONJ
gujaf-384	351	5	regulatory	regulatory	ADJ
gujaf-384	351	6	compliance	compliance	NOUN
gujaf-384	351	7	is	be	AUX
gujaf-384	351	8	often	often	ADV
gujaf-384	351	9	reactive	reactive	ADJ
gujaf-384	351	10	,	,	PUNCT
gujaf-384	351	11	independent	independent	ADJ
gujaf-384	351	12	risk	risk	NOUN
gujaf-384	351	13	committees	committee	NOUN
gujaf-384	351	14	may	may	AUX
gujaf-384	351	15	provide	provide	VERB
gujaf-384	351	16	essential	essential	ADJ
gujaf-384	351	17	external	external	ADJ
gujaf-384	351	18	control	control	NOUN
gujaf-384	351	19	to	to	PART
gujaf-384	351	20	enforce	enforce	VERB
gujaf-384	351	21	discipline	discipline	NOUN
gujaf-384	351	22	and	and	CCONJ
gujaf-384	351	23	transparency	transparency	NOUN
gujaf-384	351	24	under	under	ADP
gujaf-384	351	25	pressure	pressure	NOUN
gujaf-384	351	26	.	.	PUNCT
gujaf-384	352	1	operational	operational	ADJ
gujaf-384	352	2	risk	risk	NOUN
gujaf-384	352	3	(	(	PUNCT
gujaf-384	352	4	opr	opr	NOUN
gujaf-384	352	5	)	)	PUNCT
gujaf-384	352	6	has	have	VERB
gujaf-384	352	7	a	a	DET
gujaf-384	352	8	strong	strong	ADJ
gujaf-384	352	9	negative	negative	ADJ
gujaf-384	352	10	effect	effect	NOUN
gujaf-384	352	11	on	on	ADP
gujaf-384	352	12	roa	roa	PROPN
gujaf-384	352	13	in	in	ADP
gujaf-384	352	14	both	both	DET
gujaf-384	352	15	models	model	NOUN
gujaf-384	352	16	.	.	PUNCT
gujaf-384	353	1	in	in	ADP
gujaf-384	353	2	the	the	DET
gujaf-384	353	3	direct	direct	ADJ
gujaf-384	353	4	model	model	NOUN
gujaf-384	353	5	,	,	PUNCT
gujaf-384	353	6	opr	opr	PROPN
gujaf-384	353	7	has	have	VERB
gujaf-384	353	8	a	a	DET
gujaf-384	353	9	coefficient	coefficient	NOUN
gujaf-384	353	10	of	of	ADP
gujaf-384	353	11	-0.0001	-0.0001	NOUN
gujaf-384	353	12	,	,	PUNCT
gujaf-384	353	13	a	a	DET
gujaf-384	353	14	z	z	NOUN
gujaf-384	353	15	-	-	PUNCT
gujaf-384	353	16	value	value	NOUN
gujaf-384	353	17	of	of	ADP
gujaf-384	353	18	-4.43	-4.43	NUM
gujaf-384	353	19	,	,	PUNCT
gujaf-384	353	20	and	and	CCONJ
gujaf-384	353	21	a	a	DET
gujaf-384	353	22	p	p	NOUN
gujaf-384	353	23	-	-	PUNCT
gujaf-384	353	24	value	value	NOUN
gujaf-384	353	25	of	of	ADP
gujaf-384	353	26	0.000	0.000	NUM
gujaf-384	353	27	,	,	PUNCT
gujaf-384	353	28	indicating	indicate	VERB
gujaf-384	353	29	that	that	SCONJ
gujaf-384	353	30	increased	increase	VERB
gujaf-384	353	31	operational	operational	ADJ
gujaf-384	353	32	risk	risk	NOUN
gujaf-384	353	33	significantly	significantly	ADV
gujaf-384	353	34	reduces	reduce	VERB
gujaf-384	353	35	profitability	profitability	NOUN
gujaf-384	353	36	.	.	PUNCT
gujaf-384	354	1	in	in	ADP
gujaf-384	354	2	the	the	DET
gujaf-384	354	3	indirect	indirect	ADJ
gujaf-384	354	4	model	model	NOUN
gujaf-384	354	5	,	,	PUNCT
gujaf-384	354	6	the	the	DET
gujaf-384	354	7	effect	effect	NOUN
gujaf-384	354	8	becomes	become	VERB
gujaf-384	354	9	more	more	ADV
gujaf-384	354	10	pronounced	pronounced	ADJ
gujaf-384	354	11	(	(	PUNCT
gujaf-384	354	12	β	β	X
gujaf-384	354	13	=	=	PUNCT
gujaf-384	354	14	-0.1066	-0.1066	PROPN
gujaf-384	354	15	,	,	PUNCT
gujaf-384	354	16	z	z	NOUN
gujaf-384	354	17	=	=	SYM
gujaf-384	354	18	-3.14	-3.14	PRON
gujaf-384	354	19	,	,	PUNCT
gujaf-384	354	20	p	p	NOUN
gujaf-384	354	21	=	=	NOUN
gujaf-384	354	22	0.002	0.002	NUM
gujaf-384	354	23	)	)	PUNCT
gujaf-384	354	24	,	,	PUNCT
gujaf-384	354	25	confirming	confirm	VERB
gujaf-384	354	26	that	that	SCONJ
gujaf-384	354	27	operational	operational	ADJ
gujaf-384	354	28	inefficiencies	inefficiency	NOUN
gujaf-384	354	29	and	and	CCONJ
gujaf-384	354	30	risk	risk	NOUN
gujaf-384	354	31	exposures	exposure	NOUN
gujaf-384	354	32	are	be	AUX
gujaf-384	354	33	detrimental	detrimental	ADJ
gujaf-384	354	34	to	to	ADP
gujaf-384	354	35	financial	financial	ADJ
gujaf-384	354	36	performance	performance	NOUN
gujaf-384	354	37	.	.	PUNCT
gujaf-384	355	1	this	this	DET
gujaf-384	355	2	result	result	NOUN
gujaf-384	355	3	aligns	align	VERB
gujaf-384	355	4	with	with	ADP
gujaf-384	355	5	njoku	njoku	NOUN
gujaf-384	355	6	and	and	CCONJ
gujaf-384	355	7	eze	eze	ADJ
gujaf-384	355	8	(	(	PUNCT
gujaf-384	355	9	2022	2022	NUM
gujaf-384	355	10	)	)	PUNCT
gujaf-384	355	11	,	,	PUNCT
gujaf-384	355	12	who	who	PRON
gujaf-384	355	13	found	find	VERB
gujaf-384	355	14	that	that	SCONJ
gujaf-384	355	15	higher	high	ADJ
gujaf-384	355	16	operational	operational	ADJ
gujaf-384	355	17	risk	risk	NOUN
gujaf-384	355	18	leads	lead	VERB
gujaf-384	355	19	to	to	ADP
gujaf-384	355	20	increased	increase	VERB
gujaf-384	355	21	costs	cost	NOUN
gujaf-384	355	22	and	and	CCONJ
gujaf-384	355	23	reduced	reduce	VERB
gujaf-384	355	24	profitability	profitability	NOUN
gujaf-384	355	25	in	in	ADP
gujaf-384	355	26	nigerian	nigerian	ADJ
gujaf-384	355	27	deposit	deposit	NOUN
gujaf-384	355	28	money	money	NOUN
gujaf-384	355	29	banks	bank	NOUN
gujaf-384	355	30	.	.	PUNCT
gujaf-384	356	1	however	however	ADV
gujaf-384	356	2	,	,	PUNCT
gujaf-384	356	3	williams	williams	PROPN
gujaf-384	356	4	and	and	CCONJ
gujaf-384	356	5	smith	smith	PROPN
gujaf-384	356	6	(	(	PUNCT
gujaf-384	356	7	2023	2023	NUM
gujaf-384	356	8	)	)	PUNCT
gujaf-384	356	9	reported	report	VERB
gujaf-384	356	10	a	a	DET
gujaf-384	356	11	weak	weak	ADJ
gujaf-384	356	12	or	or	CCONJ
gujaf-384	356	13	insignificant	insignificant	ADJ
gujaf-384	356	14	effect	effect	NOUN
gujaf-384	356	15	of	of	ADP
gujaf-384	356	16	operational	operational	ADJ
gujaf-384	356	17	risk	risk	NOUN
gujaf-384	356	18	on	on	ADP
gujaf-384	356	19	profitability	profitability	NOUN
gujaf-384	356	20	in	in	ADP
gujaf-384	356	21	european	european	ADJ
gujaf-384	356	22	banks	bank	NOUN
gujaf-384	356	23	,	,	PUNCT
gujaf-384	356	24	likely	likely	ADJ
gujaf-384	356	25	due	due	ADP
gujaf-384	356	26	to	to	ADP
gujaf-384	356	27	better	well	ADJ
gujaf-384	356	28	risk	risk	NOUN
gujaf-384	356	29	management	management	NOUN
gujaf-384	356	30	frameworks	framework	NOUN
gujaf-384	356	31	and	and	CCONJ
gujaf-384	356	32	stronger	strong	ADJ
gujaf-384	356	33	regulatory	regulatory	ADJ
gujaf-384	356	34	oversight	oversight	NOUN
gujaf-384	356	35	in	in	ADP
gujaf-384	356	36	developed	develop	VERB
gujaf-384	356	37	economies	economy	NOUN
gujaf-384	356	38	.	.	PUNCT
gujaf-384	357	1	gusau	gusau	PROPN
gujaf-384	357	2	journal	journal	PROPN
gujaf-384	357	3	of	of	ADP
gujaf-384	357	4	accounting	accounting	NOUN
gujaf-384	357	5	and	and	CCONJ
gujaf-384	357	6	finance	finance	NOUN
gujaf-384	357	7	,	,	PUNCT
gujaf-384	357	8	vol.6	vol.6	PROPN
gujaf-384	357	9	,	,	PUNCT
gujaf-384	357	10	issue	issue	NOUN
gujaf-384	357	11	1	1	NUM
gujaf-384	357	12	,	,	PUNCT
gujaf-384	357	13	april	april	PROPN
gujaf-384	357	14	,	,	PUNCT
gujaf-384	357	15	2025	2025	NUM
gujaf-384	357	16	287	287	NUM
gujaf-384	358	1	the	the	DET
gujaf-384	358	2	interaction	interaction	NOUN
gujaf-384	358	3	term	term	NOUN
gujaf-384	358	4	rci*opr	rci*opr	NOUN
gujaf-384	358	5	is	be	AUX
gujaf-384	358	6	positive	positive	ADJ
gujaf-384	358	7	and	and	CCONJ
gujaf-384	358	8	significant	significant	ADJ
gujaf-384	358	9	(	(	PUNCT
gujaf-384	358	10	β	β	X
gujaf-384	358	11	=	=	SYM
gujaf-384	358	12	0.1693	0.1693	NUM
gujaf-384	358	13	,	,	PUNCT
gujaf-384	358	14	z	z	NOUN
gujaf-384	358	15	=	=	SYM
gujaf-384	358	16	3.33	3.33	NUM
gujaf-384	358	17	,	,	PUNCT
gujaf-384	358	18	p	p	NOUN
gujaf-384	358	19	=	=	NOUN
gujaf-384	358	20	0.001	0.001	NUM
gujaf-384	358	21	)	)	PUNCT
gujaf-384	358	22	,	,	PUNCT
gujaf-384	358	23	suggesting	suggest	VERB
gujaf-384	358	24	that	that	SCONJ
gujaf-384	358	25	risk	risk	NOUN
gujaf-384	358	26	committee	committee	NOUN
gujaf-384	358	27	independence	independence	NOUN
gujaf-384	358	28	mitigates	mitigate	VERB
gujaf-384	358	29	the	the	DET
gujaf-384	358	30	adverse	adverse	ADJ
gujaf-384	358	31	impact	impact	NOUN
gujaf-384	358	32	of	of	ADP
gujaf-384	358	33	operational	operational	ADJ
gujaf-384	358	34	risk	risk	NOUN
gujaf-384	358	35	on	on	ADP
gujaf-384	358	36	profitability	profitability	NOUN
gujaf-384	358	37	.	.	PUNCT
gujaf-384	359	1	this	this	PRON
gujaf-384	359	2	implies	imply	VERB
gujaf-384	359	3	that	that	SCONJ
gujaf-384	359	4	when	when	SCONJ
gujaf-384	359	5	operational	operational	ADJ
gujaf-384	359	6	risk	risk	NOUN
gujaf-384	359	7	is	be	AUX
gujaf-384	359	8	high	high	ADJ
gujaf-384	359	9	,	,	PUNCT
gujaf-384	359	10	an	an	DET
gujaf-384	359	11	independent	independent	ADJ
gujaf-384	359	12	risk	risk	NOUN
gujaf-384	359	13	committee	committee	NOUN
gujaf-384	359	14	plays	play	VERB
gujaf-384	359	15	a	a	DET
gujaf-384	359	16	crucial	crucial	ADJ
gujaf-384	359	17	role	role	NOUN
gujaf-384	359	18	in	in	ADP
gujaf-384	359	19	ensuring	ensure	VERB
gujaf-384	359	20	effective	effective	ADJ
gujaf-384	359	21	risk	risk	NOUN
gujaf-384	359	22	management	management	NOUN
gujaf-384	359	23	,	,	PUNCT
gujaf-384	359	24	thereby	thereby	ADV
gujaf-384	359	25	improving	improve	VERB
gujaf-384	359	26	financial	financial	ADJ
gujaf-384	359	27	performance	performance	NOUN
gujaf-384	359	28	.	.	PUNCT
gujaf-384	360	1	this	this	DET
gujaf-384	360	2	finding	finding	NOUN
gujaf-384	360	3	is	be	AUX
gujaf-384	360	4	supported	support	VERB
gujaf-384	360	5	by	by	ADP
gujaf-384	360	6	olawale	olawale	PROPN
gujaf-384	360	7	et	et	PROPN
gujaf-384	360	8	al	al	PROPN
gujaf-384	360	9	.	.	PROPN
gujaf-384	361	1	(	(	PUNCT
gujaf-384	361	2	2023	2023	NUM
gujaf-384	361	3	)	)	PUNCT
gujaf-384	361	4	,	,	PUNCT
gujaf-384	361	5	who	who	PRON
gujaf-384	361	6	found	find	VERB
gujaf-384	361	7	that	that	SCONJ
gujaf-384	361	8	independent	independent	ADJ
gujaf-384	361	9	oversight	oversight	NOUN
gujaf-384	361	10	helps	help	VERB
gujaf-384	361	11	banks	bank	NOUN
gujaf-384	361	12	navigate	navigate	VERB
gujaf-384	361	13	operational	operational	ADJ
gujaf-384	361	14	risks	risk	NOUN
gujaf-384	361	15	more	more	ADV
gujaf-384	361	16	effectively	effectively	ADV
gujaf-384	361	17	,	,	PUNCT
gujaf-384	361	18	leading	lead	VERB
gujaf-384	361	19	to	to	ADP
gujaf-384	361	20	better	well	ADJ
gujaf-384	361	21	profitability	profitability	NOUN
gujaf-384	361	22	.	.	PUNCT
gujaf-384	362	1	however	however	ADV
gujaf-384	362	2	,	,	PUNCT
gujaf-384	362	3	it	it	PRON
gujaf-384	362	4	contrasts	contrast	VERB
gujaf-384	362	5	with	with	ADP
gujaf-384	362	6	musa	musa	NOUN
gujaf-384	362	7	and	and	CCONJ
gujaf-384	362	8	adams	adams	PROPN
gujaf-384	362	9	(	(	PUNCT
gujaf-384	362	10	2022	2022	NUM
gujaf-384	362	11	)	)	PUNCT
gujaf-384	362	12	,	,	PUNCT
gujaf-384	362	13	who	who	PRON
gujaf-384	362	14	argued	argue	VERB
gujaf-384	362	15	that	that	SCONJ
gujaf-384	362	16	excessive	excessive	ADJ
gujaf-384	362	17	independence	independence	NOUN
gujaf-384	362	18	may	may	AUX
gujaf-384	362	19	slow	slow	VERB
gujaf-384	362	20	decision	decision	NOUN
gujaf-384	362	21	-	-	PUNCT
gujaf-384	362	22	making	making	NOUN
gujaf-384	362	23	and	and	CCONJ
gujaf-384	362	24	hinder	hinder	VERB
gujaf-384	362	25	proactive	proactive	ADJ
gujaf-384	362	26	risk	risk	NOUN
gujaf-384	362	27	management	management	NOUN
gujaf-384	362	28	,	,	PUNCT
gujaf-384	362	29	thereby	thereby	ADV
gujaf-384	362	30	reducing	reduce	VERB
gujaf-384	362	31	profitability	profitability	NOUN
gujaf-384	362	32	.	.	PUNCT
gujaf-384	363	1	the	the	DET
gujaf-384	363	2	variation	variation	NOUN
gujaf-384	363	3	in	in	ADP
gujaf-384	363	4	findings	finding	NOUN
gujaf-384	363	5	may	may	AUX
gujaf-384	363	6	be	be	AUX
gujaf-384	363	7	attributed	attribute	VERB
gujaf-384	363	8	to	to	ADP
gujaf-384	363	9	differences	difference	NOUN
gujaf-384	363	10	in	in	ADP
gujaf-384	363	11	risk	risk	NOUN
gujaf-384	363	12	governance	governance	NOUN
gujaf-384	363	13	structures	structure	NOUN
gujaf-384	363	14	across	across	ADP
gujaf-384	363	15	institutions	institution	NOUN
gujaf-384	363	16	.	.	PUNCT
gujaf-384	364	1	the	the	DET
gujaf-384	364	2	significant	significant	ADJ
gujaf-384	364	3	negative	negative	ADJ
gujaf-384	364	4	effect	effect	NOUN
gujaf-384	364	5	of	of	ADP
gujaf-384	364	6	operational	operational	ADJ
gujaf-384	364	7	risk	risk	NOUN
gujaf-384	364	8	on	on	ADP
gujaf-384	364	9	roa	roa	PROPN
gujaf-384	364	10	reflects	reflect	VERB
gujaf-384	364	11	the	the	DET
gujaf-384	364	12	operational	operational	ADJ
gujaf-384	364	13	fragility	fragility	NOUN
gujaf-384	364	14	in	in	ADP
gujaf-384	364	15	the	the	DET
gujaf-384	364	16	nigerian	nigerian	ADJ
gujaf-384	364	17	banking	banking	NOUN
gujaf-384	364	18	sector	sector	NOUN
gujaf-384	364	19	.	.	PUNCT
gujaf-384	365	1	operational	operational	ADJ
gujaf-384	365	2	inefficiencies	inefficiency	NOUN
gujaf-384	365	3	,	,	PUNCT
gujaf-384	365	4	cybersecurity	cybersecurity	NOUN
gujaf-384	365	5	issues	issue	NOUN
gujaf-384	365	6	,	,	PUNCT
gujaf-384	365	7	and	and	CCONJ
gujaf-384	365	8	regulatory	regulatory	ADJ
gujaf-384	365	9	penalties	penalty	NOUN
gujaf-384	365	10	are	be	AUX
gujaf-384	365	11	common	common	ADJ
gujaf-384	365	12	,	,	PUNCT
gujaf-384	365	13	reinforcing	reinforce	VERB
gujaf-384	365	14	the	the	DET
gujaf-384	365	15	basel	basel	PROPN
gujaf-384	365	16	committee	committee	PROPN
gujaf-384	365	17	’s	’s	PART
gujaf-384	365	18	concerns	concern	NOUN
gujaf-384	365	19	on	on	ADP
gujaf-384	365	20	the	the	DET
gujaf-384	365	21	consequences	consequence	NOUN
gujaf-384	365	22	of	of	ADP
gujaf-384	365	23	failed	fail	VERB
gujaf-384	365	24	internal	internal	ADJ
gujaf-384	365	25	processes	process	NOUN
gujaf-384	365	26	.	.	PUNCT
gujaf-384	366	1	thus	thus	ADV
gujaf-384	366	2	,	,	PUNCT
gujaf-384	366	3	banks	bank	NOUN
gujaf-384	366	4	with	with	ADP
gujaf-384	366	5	inadequate	inadequate	ADJ
gujaf-384	366	6	operational	operational	ADJ
gujaf-384	366	7	controls	control	NOUN
gujaf-384	366	8	see	see	VERB
gujaf-384	366	9	their	their	PRON
gujaf-384	366	10	profitability	profitability	NOUN
gujaf-384	366	11	eroded	erode	VERB
gujaf-384	366	12	.	.	PUNCT
gujaf-384	367	1	the	the	DET
gujaf-384	367	2	negative	negative	ADJ
gujaf-384	367	3	interaction	interaction	NOUN
gujaf-384	367	4	between	between	ADP
gujaf-384	367	5	rcs	rcs	PROPN
gujaf-384	367	6	and	and	CCONJ
gujaf-384	367	7	opr	opr	PROPN
gujaf-384	367	8	suggests	suggest	VERB
gujaf-384	367	9	that	that	SCONJ
gujaf-384	367	10	large	large	ADJ
gujaf-384	367	11	risk	risk	NOUN
gujaf-384	367	12	committees	committee	NOUN
gujaf-384	367	13	may	may	AUX
gujaf-384	367	14	be	be	AUX
gujaf-384	367	15	ineffective	ineffective	ADJ
gujaf-384	367	16	in	in	ADP
gujaf-384	367	17	crisis	crisis	NOUN
gujaf-384	367	18	scenarios	scenario	NOUN
gujaf-384	367	19	.	.	PUNCT
gujaf-384	368	1	in	in	ADP
gujaf-384	368	2	the	the	DET
gujaf-384	368	3	nigerian	nigerian	ADJ
gujaf-384	368	4	context	context	NOUN
gujaf-384	368	5	,	,	PUNCT
gujaf-384	368	6	bloated	bloated	ADJ
gujaf-384	368	7	committees	committee	NOUN
gujaf-384	368	8	might	might	AUX
gujaf-384	368	9	be	be	AUX
gujaf-384	368	10	politicized	politicize	VERB
gujaf-384	368	11	or	or	CCONJ
gujaf-384	368	12	lack	lack	NOUN
gujaf-384	368	13	cohesion	cohesion	NOUN
gujaf-384	368	14	,	,	PUNCT
gujaf-384	368	15	making	make	VERB
gujaf-384	368	16	them	they	PRON
gujaf-384	368	17	inefficient	inefficient	ADJ
gujaf-384	368	18	in	in	ADP
gujaf-384	368	19	responding	respond	VERB
gujaf-384	368	20	to	to	ADP
gujaf-384	368	21	operational	operational	ADJ
gujaf-384	368	22	threats	threat	NOUN
gujaf-384	368	23	.	.	PUNCT
gujaf-384	369	1	this	this	PRON
gujaf-384	369	2	supports	support	VERB
gujaf-384	369	3	ogbuga	ogbuga	NOUN
gujaf-384	369	4	et	et	PROPN
gujaf-384	369	5	al	al	PROPN
gujaf-384	369	6	.	.	PROPN
gujaf-384	370	1	(	(	PUNCT
gujaf-384	370	2	2021	2021	NUM
gujaf-384	370	3	)	)	PUNCT
gujaf-384	370	4	,	,	PUNCT
gujaf-384	370	5	who	who	PRON
gujaf-384	370	6	noted	note	VERB
gujaf-384	370	7	that	that	SCONJ
gujaf-384	370	8	risk	risk	NOUN
gujaf-384	370	9	governance	governance	NOUN
gujaf-384	370	10	in	in	ADP
gujaf-384	370	11	nigerian	nigerian	ADJ
gujaf-384	370	12	banks	bank	NOUN
gujaf-384	370	13	is	be	AUX
gujaf-384	370	14	often	often	ADV
gujaf-384	370	15	undermined	undermine	VERB
gujaf-384	370	16	by	by	ADP
gujaf-384	370	17	structural	structural	ADJ
gujaf-384	370	18	and	and	CCONJ
gujaf-384	370	19	human	human	ADJ
gujaf-384	370	20	inefficiencies	inefficiency	NOUN
gujaf-384	370	21	.	.	PUNCT
gujaf-384	371	1	the	the	DET
gujaf-384	371	2	positive	positive	ADJ
gujaf-384	371	3	interaction	interaction	NOUN
gujaf-384	371	4	between	between	ADP
gujaf-384	371	5	rci	rci	PROPN
gujaf-384	371	6	and	and	CCONJ
gujaf-384	371	7	opr	opr	PROPN
gujaf-384	371	8	indicates	indicate	VERB
gujaf-384	371	9	that	that	SCONJ
gujaf-384	371	10	independent	independent	ADJ
gujaf-384	371	11	committees	committee	NOUN
gujaf-384	371	12	become	become	VERB
gujaf-384	371	13	more	more	ADV
gujaf-384	371	14	effective	effective	ADJ
gujaf-384	371	15	when	when	SCONJ
gujaf-384	371	16	operational	operational	ADJ
gujaf-384	371	17	risk	risk	NOUN
gujaf-384	371	18	is	be	AUX
gujaf-384	371	19	high	high	ADJ
gujaf-384	371	20	.	.	PUNCT
gujaf-384	372	1	this	this	PRON
gujaf-384	372	2	underscores	underscore	VERB
gujaf-384	372	3	the	the	DET
gujaf-384	372	4	need	need	NOUN
gujaf-384	372	5	for	for	ADP
gujaf-384	372	6	professional	professional	ADJ
gujaf-384	372	7	independence	independence	NOUN
gujaf-384	372	8	during	during	ADP
gujaf-384	372	9	crises	crisis	NOUN
gujaf-384	372	10	to	to	PART
gujaf-384	372	11	reduce	reduce	VERB
gujaf-384	372	12	bias	bias	NOUN
gujaf-384	372	13	and	and	CCONJ
gujaf-384	372	14	facilitate	facilitate	VERB
gujaf-384	372	15	proactive	proactive	ADJ
gujaf-384	372	16	risk	risk	NOUN
gujaf-384	372	17	mitigation	mitigation	NOUN
gujaf-384	372	18	a	a	DET
gujaf-384	372	19	finding	finding	NOUN
gujaf-384	372	20	that	that	PRON
gujaf-384	372	21	resonates	resonate	VERB
gujaf-384	372	22	with	with	ADP
gujaf-384	372	23	the	the	DET
gujaf-384	372	24	recommendations	recommendation	NOUN
gujaf-384	372	25	of	of	ADP
gujaf-384	372	26	the	the	DET
gujaf-384	372	27	oecd	oecd	PROPN
gujaf-384	372	28	and	and	CCONJ
gujaf-384	372	29	cbn	cbn	PROPN
gujaf-384	372	30	governance	governance	NOUN
gujaf-384	372	31	codes	code	NOUN
gujaf-384	372	32	.	.	PUNCT
gujaf-384	373	1	policy	policy	NOUN
gujaf-384	373	2	implication	implication	NOUN
gujaf-384	373	3	of	of	ADP
gujaf-384	373	4	findings	finding	NOUN
gujaf-384	373	5	the	the	DET
gujaf-384	373	6	findings	finding	NOUN
gujaf-384	373	7	of	of	ADP
gujaf-384	373	8	this	this	DET
gujaf-384	373	9	study	study	NOUN
gujaf-384	373	10	have	have	VERB
gujaf-384	373	11	several	several	ADJ
gujaf-384	373	12	critical	critical	ADJ
gujaf-384	373	13	policy	policy	NOUN
gujaf-384	373	14	implications	implication	NOUN
gujaf-384	373	15	for	for	ADP
gujaf-384	373	16	regulators	regulator	NOUN
gujaf-384	373	17	,	,	PUNCT
gujaf-384	373	18	banking	banking	NOUN
gujaf-384	373	19	institutions	institution	NOUN
gujaf-384	373	20	,	,	PUNCT
gujaf-384	373	21	and	and	CCONJ
gujaf-384	373	22	corporate	corporate	ADJ
gujaf-384	373	23	governance	governance	NOUN
gujaf-384	373	24	practitioners	practitioner	NOUN
gujaf-384	373	25	in	in	ADP
gujaf-384	373	26	nigeria	nigeria	PROPN
gujaf-384	373	27	.	.	PUNCT
gujaf-384	374	1	the	the	DET
gujaf-384	374	2	study	study	NOUN
gujaf-384	374	3	underscores	underscore	VERB
gujaf-384	374	4	the	the	DET
gujaf-384	374	5	importance	importance	NOUN
gujaf-384	374	6	of	of	ADP
gujaf-384	374	7	context	context	NOUN
gujaf-384	374	8	-	-	PUNCT
gujaf-384	374	9	sensitive	sensitive	ADJ
gujaf-384	374	10	risk	risk	NOUN
gujaf-384	374	11	governance	governance	NOUN
gujaf-384	374	12	frameworks	framework	NOUN
gujaf-384	374	13	,	,	PUNCT
gujaf-384	374	14	particularly	particularly	ADV
gujaf-384	374	15	in	in	ADP
gujaf-384	374	16	high	high	ADJ
gujaf-384	374	17	-	-	PUNCT
gujaf-384	374	18	risk	risk	NOUN
gujaf-384	374	19	environments	environment	NOUN
gujaf-384	374	20	characterized	characterize	VERB
gujaf-384	374	21	by	by	ADP
gujaf-384	374	22	regulatory	regulatory	ADJ
gujaf-384	374	23	uncertainty	uncertainty	NOUN
gujaf-384	374	24	and	and	CCONJ
gujaf-384	374	25	operational	operational	ADJ
gujaf-384	374	26	vulnerabilities	vulnerability	NOUN
gujaf-384	374	27	.	.	PUNCT
gujaf-384	375	1	the	the	DET
gujaf-384	375	2	significant	significant	ADJ
gujaf-384	375	3	negative	negative	ADJ
gujaf-384	375	4	impact	impact	NOUN
gujaf-384	375	5	of	of	ADP
gujaf-384	375	6	operational	operational	ADJ
gujaf-384	375	7	risk	risk	NOUN
gujaf-384	375	8	on	on	ADP
gujaf-384	375	9	bank	bank	NOUN
gujaf-384	375	10	profitability	profitability	NOUN
gujaf-384	375	11	highlights	highlight	NOUN
gujaf-384	375	12	the	the	DET
gujaf-384	375	13	urgent	urgent	ADJ
gujaf-384	375	14	need	need	NOUN
gujaf-384	375	15	for	for	SCONJ
gujaf-384	375	16	nigerian	nigerian	ADJ
gujaf-384	375	17	banks	bank	NOUN
gujaf-384	375	18	to	to	PART
gujaf-384	375	19	invest	invest	VERB
gujaf-384	375	20	in	in	ADP
gujaf-384	375	21	advanced	advanced	ADJ
gujaf-384	375	22	risk	risk	NOUN
gujaf-384	375	23	mitigation	mitigation	NOUN
gujaf-384	375	24	infrastructure	infrastructure	NOUN
gujaf-384	375	25	.	.	PUNCT
gujaf-384	376	1	regulators	regulator	NOUN
gujaf-384	376	2	such	such	ADJ
gujaf-384	376	3	as	as	ADP
gujaf-384	376	4	the	the	DET
gujaf-384	376	5	central	central	ADJ
gujaf-384	376	6	bank	bank	PROPN
gujaf-384	376	7	of	of	ADP
gujaf-384	376	8	nigeria	nigeria	PROPN
gujaf-384	376	9	(	(	PUNCT
gujaf-384	376	10	cbn	cbn	PROPN
gujaf-384	376	11	)	)	PUNCT
gujaf-384	376	12	and	and	CCONJ
gujaf-384	376	13	the	the	DET
gujaf-384	376	14	financial	financial	ADJ
gujaf-384	376	15	reporting	reporting	NOUN
gujaf-384	376	16	council	council	PROPN
gujaf-384	376	17	of	of	ADP
gujaf-384	376	18	nigeria	nigeria	PROPN
gujaf-384	376	19	(	(	PUNCT
gujaf-384	376	20	frcn	frcn	PROPN
gujaf-384	376	21	)	)	PUNCT
gujaf-384	376	22	should	should	AUX
gujaf-384	376	23	mandate	mandate	VERB
gujaf-384	376	24	annual	annual	ADJ
gujaf-384	376	25	operational	operational	ADJ
gujaf-384	376	26	risk	risk	NOUN
gujaf-384	376	27	audits	audits	NOUN
gujaf-384	376	28	in	in	ADP
gujaf-384	376	29	all	all	DET
gujaf-384	376	30	deposit	deposit	NOUN
gujaf-384	376	31	money	money	NOUN
gujaf-384	376	32	banks	bank	NOUN
gujaf-384	376	33	,	,	PUNCT
gujaf-384	376	34	focusing	focus	VERB
gujaf-384	376	35	on	on	ADP
gujaf-384	376	36	it	it	PRON
gujaf-384	376	37	security	security	NOUN
gujaf-384	376	38	,	,	PUNCT
gujaf-384	376	39	internal	internal	ADJ
gujaf-384	376	40	fraud	fraud	NOUN
gujaf-384	376	41	detection	detection	NOUN
gujaf-384	376	42	systems	system	NOUN
gujaf-384	376	43	,	,	PUNCT
gujaf-384	376	44	and	and	CCONJ
gujaf-384	376	45	business	business	NOUN
gujaf-384	376	46	continuity	continuity	NOUN
gujaf-384	376	47	planning	planning	NOUN
gujaf-384	376	48	.	.	PUNCT
gujaf-384	377	1	the	the	DET
gujaf-384	377	2	positive	positive	ADJ
gujaf-384	377	3	moderating	moderate	VERB
gujaf-384	377	4	effect	effect	NOUN
gujaf-384	377	5	of	of	ADP
gujaf-384	377	6	risk	risk	NOUN
gujaf-384	377	7	committee	committee	NOUN
gujaf-384	377	8	independence	independence	NOUN
gujaf-384	377	9	on	on	ADP
gujaf-384	377	10	profitability	profitability	NOUN
gujaf-384	377	11	in	in	ADP
gujaf-384	377	12	high	high	ADJ
gujaf-384	377	13	-	-	PUNCT
gujaf-384	377	14	risk	risk	NOUN
gujaf-384	377	15	settings	setting	NOUN
gujaf-384	377	16	indicates	indicate	VERB
gujaf-384	377	17	that	that	SCONJ
gujaf-384	377	18	independent	independent	ADJ
gujaf-384	377	19	oversight	oversight	NOUN
gujaf-384	377	20	is	be	AUX
gujaf-384	377	21	essential	essential	ADJ
gujaf-384	377	22	during	during	ADP
gujaf-384	377	23	periods	period	NOUN
gujaf-384	377	24	of	of	ADP
gujaf-384	377	25	heightened	heightened	ADJ
gujaf-384	377	26	operational	operational	ADJ
gujaf-384	377	27	risk	risk	NOUN
gujaf-384	377	28	.	.	PUNCT
gujaf-384	378	1	however	however	ADV
gujaf-384	378	2	,	,	PUNCT
gujaf-384	378	3	independence	independence	NOUN
gujaf-384	378	4	alone	alone	ADV
gujaf-384	378	5	is	be	AUX
gujaf-384	378	6	not	not	PART
gujaf-384	378	7	enough	enough	ADJ
gujaf-384	378	8	;	;	PUNCT
gujaf-384	378	9	it	it	PRON
gujaf-384	378	10	must	must	AUX
gujaf-384	378	11	be	be	AUX
gujaf-384	378	12	paired	pair	VERB
gujaf-384	378	13	with	with	ADP
gujaf-384	378	14	technical	technical	ADJ
gujaf-384	378	15	competence	competence	NOUN
gujaf-384	378	16	regulators	regulator	NOUN
gujaf-384	378	17	should	should	AUX
gujaf-384	378	18	require	require	VERB
gujaf-384	378	19	that	that	SCONJ
gujaf-384	378	20	at	at	ADV
gujaf-384	378	21	least	least	ADV
gujaf-384	378	22	50	50	NUM
gujaf-384	378	23	%	%	NOUN
gujaf-384	378	24	of	of	ADP
gujaf-384	378	25	rmc	rmc	PROPN
gujaf-384	378	26	members	member	NOUN
gujaf-384	378	27	possess	possess	VERB
gujaf-384	378	28	core	core	ADJ
gujaf-384	378	29	financial	financial	ADJ
gujaf-384	378	30	or	or	CCONJ
gujaf-384	378	31	risk	risk	NOUN
gujaf-384	378	32	management	management	NOUN
gujaf-384	378	33	qualifications	qualification	NOUN
gujaf-384	378	34	(	(	PUNCT
gujaf-384	378	35	e.g.	e.g.	ADV
gujaf-384	378	36	,	,	PUNCT
gujaf-384	378	37	ican	ican	ADJ
gujaf-384	378	38	,	,	PUNCT
gujaf-384	378	39	cfa	cfa	PROPN
gujaf-384	378	40	,	,	PUNCT
gujaf-384	378	41	frm	frm	PROPN
gujaf-384	378	42	)	)	PUNCT
gujaf-384	378	43	.	.	PUNCT
gujaf-384	379	1	given	give	VERB
gujaf-384	379	2	that	that	DET
gujaf-384	379	3	risk	risk	NOUN
gujaf-384	379	4	committee	committee	NOUN
gujaf-384	379	5	size	size	NOUN
gujaf-384	379	6	showed	show	VERB
gujaf-384	379	7	no	no	DET
gujaf-384	379	8	direct	direct	ADJ
gujaf-384	379	9	effect	effect	NOUN
gujaf-384	379	10	and	and	CCONJ
gujaf-384	379	11	may	may	AUX
gujaf-384	379	12	even	even	ADV
gujaf-384	379	13	exacerbate	exacerbate	VERB
gujaf-384	379	14	inefficiencies	inefficiency	NOUN
gujaf-384	379	15	under	under	ADP
gujaf-384	379	16	operational	operational	ADJ
gujaf-384	379	17	stress	stress	NOUN
gujaf-384	379	18	banks	bank	NOUN
gujaf-384	379	19	should	should	AUX
gujaf-384	379	20	prioritize	prioritize	VERB
gujaf-384	379	21	effectiveness	effectiveness	NOUN
gujaf-384	379	22	over	over	ADP
gujaf-384	379	23	numerical	numerical	ADJ
gujaf-384	379	24	strength	strength	NOUN
gujaf-384	379	25	a	a	DET
gujaf-384	379	26	cap	cap	NOUN
gujaf-384	379	27	of	of	ADP
gujaf-384	379	28	5	5	NUM
gujaf-384	379	29	-	-	SYM
gujaf-384	379	30	7	7	NUM
gujaf-384	379	31	members	member	NOUN
gujaf-384	379	32	is	be	AUX
gujaf-384	379	33	recommended	recommend	VERB
gujaf-384	379	34	to	to	PART
gujaf-384	379	35	maintain	maintain	VERB
gujaf-384	379	36	decision	decision	NOUN
gujaf-384	379	37	-	-	PUNCT
gujaf-384	379	38	making	make	VERB
gujaf-384	379	39	agility	agility	NOUN
gujaf-384	379	40	while	while	SCONJ
gujaf-384	379	41	ensuring	ensure	VERB
gujaf-384	379	42	diversity	diversity	NOUN
gujaf-384	379	43	.	.	PUNCT
gujaf-384	380	1	gusau	gusau	PROPN
gujaf-384	380	2	journal	journal	PROPN
gujaf-384	380	3	of	of	ADP
gujaf-384	380	4	accounting	accounting	NOUN
gujaf-384	380	5	and	and	CCONJ
gujaf-384	380	6	finance	finance	NOUN
gujaf-384	380	7	,	,	PUNCT
gujaf-384	380	8	vol.6	vol.6	PROPN
gujaf-384	380	9	,	,	PUNCT
gujaf-384	380	10	issue	issue	NOUN
gujaf-384	380	11	1	1	NUM
gujaf-384	380	12	,	,	PUNCT
gujaf-384	380	13	april	april	PROPN
gujaf-384	380	14	,	,	PUNCT
gujaf-384	380	15	2025	2025	NUM
gujaf-384	380	16	288	288	NUM
gujaf-384	380	17	5.0	5.0	NUM
gujaf-384	380	18	conclusion	conclusion	NOUN
gujaf-384	380	19	and	and	CCONJ
gujaf-384	380	20	recommendations	recommendation	NOUN
gujaf-384	380	21	this	this	DET
gujaf-384	380	22	study	study	NOUN
gujaf-384	380	23	investigated	investigate	VERB
gujaf-384	380	24	the	the	DET
gujaf-384	380	25	effect	effect	NOUN
gujaf-384	380	26	of	of	ADP
gujaf-384	380	27	risk	risk	NOUN
gujaf-384	380	28	management	management	NOUN
gujaf-384	380	29	committee	committee	NOUN
gujaf-384	380	30	(	(	PUNCT
gujaf-384	380	31	rmc	rmc	PROPN
gujaf-384	380	32	)	)	PUNCT
gujaf-384	380	33	attributes	attribute	VERB
gujaf-384	380	34	specifically	specifically	ADV
gujaf-384	380	35	,	,	PUNCT
gujaf-384	380	36	size	size	NOUN
gujaf-384	380	37	and	and	CCONJ
gujaf-384	380	38	independence	independence	NOUN
gujaf-384	380	39	on	on	ADP
gujaf-384	380	40	the	the	DET
gujaf-384	380	41	profitability	profitability	NOUN
gujaf-384	380	42	of	of	ADP
gujaf-384	380	43	listed	list	VERB
gujaf-384	380	44	deposit	deposit	NOUN
gujaf-384	380	45	money	money	NOUN
gujaf-384	380	46	banks	bank	NOUN
gujaf-384	380	47	in	in	ADP
gujaf-384	380	48	nigeria	nigeria	PROPN
gujaf-384	380	49	,	,	PUNCT
gujaf-384	380	50	with	with	ADP
gujaf-384	380	51	operational	operational	ADJ
gujaf-384	380	52	risk	risk	NOUN
gujaf-384	380	53	serving	serve	VERB
gujaf-384	380	54	as	as	ADP
gujaf-384	380	55	a	a	DET
gujaf-384	380	56	moderating	moderate	VERB
gujaf-384	380	57	variable	variable	NOUN
gujaf-384	380	58	.	.	PUNCT
gujaf-384	381	1	the	the	DET
gujaf-384	381	2	findings	finding	NOUN
gujaf-384	381	3	reveal	reveal	VERB
gujaf-384	381	4	that	that	SCONJ
gujaf-384	381	5	risk	risk	NOUN
gujaf-384	381	6	committee	committee	NOUN
gujaf-384	381	7	size	size	NOUN
gujaf-384	381	8	does	do	AUX
gujaf-384	381	9	not	not	PART
gujaf-384	381	10	significantly	significantly	ADV
gujaf-384	381	11	influence	influence	VERB
gujaf-384	381	12	profitability	profitability	NOUN
gujaf-384	381	13	,	,	PUNCT
gujaf-384	381	14	either	either	CCONJ
gujaf-384	381	15	directly	directly	ADV
gujaf-384	381	16	or	or	CCONJ
gujaf-384	381	17	through	through	ADP
gujaf-384	381	18	interaction	interaction	NOUN
gujaf-384	381	19	with	with	ADP
gujaf-384	381	20	operational	operational	ADJ
gujaf-384	381	21	risk	risk	NOUN
gujaf-384	381	22	.	.	PUNCT
gujaf-384	382	1	conversely	conversely	ADV
gujaf-384	382	2	,	,	PUNCT
gujaf-384	382	3	risk	risk	NOUN
gujaf-384	382	4	committee	committee	NOUN
gujaf-384	382	5	independence	independence	NOUN
gujaf-384	382	6	,	,	PUNCT
gujaf-384	382	7	when	when	SCONJ
gujaf-384	382	8	moderated	moderate	VERB
gujaf-384	382	9	by	by	ADP
gujaf-384	382	10	operational	operational	ADJ
gujaf-384	382	11	risk	risk	NOUN
gujaf-384	382	12	,	,	PUNCT
gujaf-384	382	13	has	have	VERB
gujaf-384	382	14	a	a	DET
gujaf-384	382	15	positive	positive	ADJ
gujaf-384	382	16	and	and	CCONJ
gujaf-384	382	17	significant	significant	ADJ
gujaf-384	382	18	impact	impact	NOUN
gujaf-384	382	19	on	on	ADP
gujaf-384	382	20	profitability	profitability	NOUN
gujaf-384	382	21	,	,	PUNCT
gujaf-384	382	22	suggesting	suggest	VERB
gujaf-384	382	23	that	that	SCONJ
gujaf-384	382	24	in	in	ADP
gujaf-384	382	25	high	high	ADJ
gujaf-384	382	26	-	-	PUNCT
gujaf-384	382	27	risk	risk	NOUN
gujaf-384	382	28	environments	environment	NOUN
gujaf-384	382	29	,	,	PUNCT
gujaf-384	382	30	independent	independent	ADJ
gujaf-384	382	31	oversight	oversight	NOUN
gujaf-384	382	32	enhances	enhance	VERB
gujaf-384	382	33	financial	financial	ADJ
gujaf-384	382	34	resilience	resilience	NOUN
gujaf-384	382	35	.	.	PUNCT
gujaf-384	383	1	operational	operational	ADJ
gujaf-384	383	2	risk	risk	NOUN
gujaf-384	383	3	itself	itself	PRON
gujaf-384	383	4	was	be	AUX
gujaf-384	383	5	found	find	VERB
gujaf-384	383	6	to	to	PART
gujaf-384	383	7	have	have	VERB
gujaf-384	383	8	a	a	DET
gujaf-384	383	9	strong	strong	ADJ
gujaf-384	383	10	negative	negative	ADJ
gujaf-384	383	11	influence	influence	NOUN
gujaf-384	383	12	on	on	ADP
gujaf-384	383	13	bank	bank	NOUN
gujaf-384	383	14	performance	performance	NOUN
gujaf-384	383	15	,	,	PUNCT
gujaf-384	383	16	reinforcing	reinforce	VERB
gujaf-384	383	17	its	its	PRON
gujaf-384	383	18	central	central	ADJ
gujaf-384	383	19	role	role	NOUN
gujaf-384	383	20	in	in	ADP
gujaf-384	383	21	shaping	shape	VERB
gujaf-384	383	22	governance	governance	NOUN
gujaf-384	383	23	outcomes	outcome	NOUN
gujaf-384	383	24	.	.	PUNCT
gujaf-384	384	1	these	these	DET
gujaf-384	384	2	results	result	NOUN
gujaf-384	384	3	underscore	underscore	VERB
gujaf-384	384	4	the	the	DET
gujaf-384	384	5	importance	importance	NOUN
gujaf-384	384	6	of	of	ADP
gujaf-384	384	7	not	not	PART
gujaf-384	384	8	only	only	ADV
gujaf-384	384	9	establishing	establish	VERB
gujaf-384	384	10	formal	formal	ADJ
gujaf-384	384	11	governance	governance	NOUN
gujaf-384	384	12	structures	structure	NOUN
gujaf-384	384	13	but	but	CCONJ
gujaf-384	384	14	ensuring	ensure	VERB
gujaf-384	384	15	they	they	PRON
gujaf-384	384	16	are	be	AUX
gujaf-384	384	17	composed	compose	VERB
gujaf-384	384	18	of	of	ADP
gujaf-384	384	19	qualified	qualified	ADJ
gujaf-384	384	20	and	and	CCONJ
gujaf-384	384	21	strategically	strategically	ADV
gujaf-384	384	22	engaged	engage	VERB
gujaf-384	384	23	members	member	NOUN
gujaf-384	384	24	.	.	PUNCT
gujaf-384	385	1	in	in	ADP
gujaf-384	385	2	particular	particular	ADJ
gujaf-384	385	3	,	,	PUNCT
gujaf-384	385	4	the	the	DET
gujaf-384	385	5	findings	finding	NOUN
gujaf-384	385	6	highlight	highlight	VERB
gujaf-384	385	7	the	the	DET
gujaf-384	385	8	need	need	NOUN
gujaf-384	385	9	for	for	ADP
gujaf-384	385	10	risk	risk	NOUN
gujaf-384	385	11	committees	committee	NOUN
gujaf-384	385	12	that	that	PRON
gujaf-384	385	13	balance	balance	VERB
gujaf-384	385	14	independence	independence	NOUN
gujaf-384	385	15	with	with	ADP
gujaf-384	385	16	financial	financial	ADJ
gujaf-384	385	17	and	and	CCONJ
gujaf-384	385	18	risk	risk	NOUN
gujaf-384	385	19	management	management	NOUN
gujaf-384	385	20	expertise	expertise	NOUN
gujaf-384	385	21	,	,	PUNCT
gujaf-384	385	22	especially	especially	ADV
gujaf-384	385	23	in	in	ADP
gujaf-384	385	24	volatile	volatile	ADJ
gujaf-384	385	25	and	and	CCONJ
gujaf-384	385	26	high	high	ADJ
gujaf-384	385	27	-	-	PUNCT
gujaf-384	385	28	risk	risk	NOUN
gujaf-384	385	29	operational	operational	ADJ
gujaf-384	385	30	contexts	contexts	NOUN
gujaf-384	385	31	.	.	PUNCT
gujaf-384	386	1	references	reference	NOUN
gujaf-384	386	2	abubakar	abubakar	PROPN
gujaf-384	386	3	,	,	PUNCT
gujaf-384	386	4	a.	a.	PROPN
gujaf-384	386	5	h.	h.	PROPN
gujaf-384	386	6	,	,	PUNCT
gujaf-384	386	7	ado	ado	PROPN
gujaf-384	386	8	,	,	PUNCT
gujaf-384	386	9	a.	a.	PROPN
gujaf-384	386	10	b.	b.	PROPN
gujaf-384	386	11	,	,	PUNCT
gujaf-384	386	12	mohamed	mohamed	PROPN
gujaf-384	386	13	,	,	PUNCT
gujaf-384	386	14	m.	m.	PROPN
gujaf-384	386	15	i.	i.	PROPN
gujaf-384	386	16	&	&	CCONJ
gujaf-384	386	17	mustapha	mustapha	PROPN
gujaf-384	386	18	,	,	PUNCT
gujaf-384	386	19	u.	u.	PROPN
gujaf-384	386	20	a.	a.	PROPN
gujaf-384	387	1	(	(	PUNCT
gujaf-384	387	2	2018	2018	NUM
gujaf-384	387	3	)	)	PUNCT
gujaf-384	387	4	.	.	PUNCT
gujaf-384	388	1	the	the	DET
gujaf-384	388	2	effect	effect	NOUN
gujaf-384	388	3	of	of	ADP
gujaf-384	388	4	risk	risk	NOUN
gujaf-384	388	5	management	management	NOUN
gujaf-384	388	6	committee	committee	NOUN
gujaf-384	388	7	attributes	attribute	NOUN
gujaf-384	388	8	and	and	CCONJ
gujaf-384	388	9	board	board	VERB
gujaf-384	388	10	financial	financial	ADJ
gujaf-384	388	11	knowledge	knowledge	NOUN
gujaf-384	388	12	on	on	ADP
gujaf-384	388	13	the	the	DET
gujaf-384	388	14	financial	financial	ADJ
gujaf-384	388	15	performance	performance	NOUN
gujaf-384	388	16	of	of	ADP
gujaf-384	388	17	listed	list	VERB
gujaf-384	388	18	banks	bank	NOUN
gujaf-384	388	19	in	in	ADP
gujaf-384	388	20	nigeria	nigeria	PROPN
gujaf-384	388	21	.	.	PUNCT
gujaf-384	389	1	american	american	PROPN
gujaf-384	389	2	international	international	PROPN
gujaf-384	389	3	journal	journal	PROPN
gujaf-384	389	4	of	of	ADP
gujaf-384	389	5	business	business	NOUN
gujaf-384	389	6	management	management	NOUN
gujaf-384	389	7	,	,	PUNCT
gujaf-384	389	8	1(5	1(5	NUM
gujaf-384	389	9	)	)	PUNCT
gujaf-384	389	10	,	,	PUNCT
gujaf-384	389	11	07	07	NUM
gujaf-384	389	12	-	-	SYM
gujaf-384	389	13	13	13	NUM
gujaf-384	389	14	.	.	PUNCT
gujaf-384	390	1	abubakar	abubakar	PROPN
gujaf-384	390	2	,	,	PUNCT
gujaf-384	390	3	h.	h.	PROPN
gujaf-384	390	4	,	,	PUNCT
gujaf-384	390	5	lawal	lawal	PROPN
gujaf-384	390	6	,	,	PUNCT
gujaf-384	390	7	a.	a.	NOUN
gujaf-384	390	8	m.	m.	PROPN
gujaf-384	390	9	&	&	CCONJ
gujaf-384	390	10	mohamed	mohamed	PROPN
gujaf-384	390	11	,	,	PUNCT
gujaf-384	390	12	m.	m.	NOUN
gujaf-384	390	13	i.	i.	PROPN
gujaf-384	390	14	(	(	PUNCT
gujaf-384	390	15	2020	2020	NUM
gujaf-384	390	16	)	)	PUNCT
gujaf-384	390	17	.	.	PUNCT
gujaf-384	391	1	ownership	ownership	NOUN
gujaf-384	391	2	structure	structure	NOUN
gujaf-384	391	3	and	and	CCONJ
gujaf-384	391	4	real	real	ADJ
gujaf-384	391	5	earnings	earning	NOUN
gujaf-384	391	6	management	management	NOUN
gujaf-384	391	7	 	 	SPACE
gujaf-384	391	8	:	:	PUNCT
gujaf-384	391	9	evidence	evidence	NOUN
gujaf-384	391	10	from	from	ADP
gujaf-384	391	11	nigeria	nigeria	PROPN
gujaf-384	391	12	.	.	PUNCT
gujaf-384	392	1	journal	journal	PROPN
gujaf-384	392	2	of	of	ADP
gujaf-384	392	3	management	management	NOUN
gujaf-384	392	4	theory	theory	NOUN
gujaf-384	392	5	and	and	CCONJ
gujaf-384	392	6	practice	practice	NOUN
gujaf-384	392	7	,	,	PUNCT
gujaf-384	392	8	1(3	1(3	NUM
gujaf-384	392	9	)	)	PUNCT
gujaf-384	392	10	,	,	PUNCT
gujaf-384	392	11	1–8	1–8	X
gujaf-384	392	12	.	.	PUNCT
gujaf-384	392	13	abubakar	abubakar	PROPN
gujaf-384	392	14	,	,	PUNCT
gujaf-384	392	15	h.	h.	PROPN
gujaf-384	392	16	a.	a.	PROPN
gujaf-384	392	17	,	,	PUNCT
gujaf-384	392	18	lawal	lawal	PROPN
gujaf-384	392	19	,	,	PUNCT
gujaf-384	392	20	a.	a.	NOUN
gujaf-384	392	21	m.	m.	NOUN
gujaf-384	392	22	,	,	PUNCT
gujaf-384	392	23	&	&	CCONJ
gujaf-384	392	24	mohamed	mohamed	PROPN
gujaf-384	392	25	,	,	PUNCT
gujaf-384	392	26	m.	m.	NOUN
gujaf-384	392	27	i.	i.	PROPN
gujaf-384	392	28	(	(	PUNCT
gujaf-384	392	29	2020	2020	NUM
gujaf-384	392	30	)	)	PUNCT
gujaf-384	392	31	.	.	PUNCT
gujaf-384	393	1	ownership	ownership	NOUN
gujaf-384	393	2	structure	structure	NOUN
gujaf-384	393	3	and	and	CCONJ
gujaf-384	393	4	real	real	ADJ
gujaf-384	393	5	earnings	earning	NOUN
gujaf-384	393	6	management	management	NOUN
gujaf-384	393	7	 	 	SPACE
gujaf-384	393	8	:	:	PUNCT
gujaf-384	393	9	evidence	evidence	NOUN
gujaf-384	393	10	from	from	ADP
gujaf-384	393	11	nigeria	nigeria	PROPN
gujaf-384	393	12	.	.	PUNCT
gujaf-384	394	1	journal	journal	PROPN
gujaf-384	394	2	of	of	ADP
gujaf-384	394	3	management	management	NOUN
gujaf-384	394	4	theory	theory	NOUN
gujaf-384	394	5	and	and	CCONJ
gujaf-384	394	6	practice	practice	NOUN
gujaf-384	394	7	,	,	PUNCT
gujaf-384	394	8	1(3	1(3	NUM
gujaf-384	394	9	)	)	PUNCT
gujaf-384	394	10	,	,	PUNCT
gujaf-384	394	11	43–50	43–50	NOUN
gujaf-384	394	12	.	.	PUNCT
gujaf-384	395	1	ayodele	ayodele	PROPN
gujaf-384	395	2	,	,	PUNCT
gujaf-384	395	3	t.	t.	PROPN
gujaf-384	395	4	d.	d.	PROPN
gujaf-384	395	5	&	&	CCONJ
gujaf-384	395	6	alabi	alabi	PROPN
gujaf-384	395	7	,	,	PUNCT
gujaf-384	395	8	o.	o.	PROPN
gujaf-384	395	9	r.	r.	PROPN
gujaf-384	395	10	(	(	PUNCT
gujaf-384	395	11	2014	2014	NUM
gujaf-384	395	12	)	)	PUNCT
gujaf-384	395	13	.	.	PUNCT
gujaf-384	396	1	risk	risk	NOUN
gujaf-384	396	2	management	management	NOUN
gujaf-384	396	3	in	in	ADP
gujaf-384	396	4	nigeria	nigeria	PROPN
gujaf-384	396	5	banking	banking	NOUN
gujaf-384	396	6	industry	industry	NOUN
gujaf-384	396	7	.	.	PUNCT
gujaf-384	397	1	research	research	NOUN
gujaf-384	397	2	journal	journal	PROPN
gujaf-384	397	3	of	of	ADP
gujaf-384	397	4	finance	finance	NOUN
gujaf-384	397	5	and	and	CCONJ
gujaf-384	397	6	accounting	accounting	NOUN
gujaf-384	397	7	,	,	PUNCT
gujaf-384	397	8	5(2	5(2	NUM
gujaf-384	397	9	)	)	PUNCT
gujaf-384	397	10	,	,	PUNCT
gujaf-384	397	11	131–136	131–136	NUM
gujaf-384	397	12	.	.	PUNCT
gujaf-384	398	1	berle	berle	PROPN
gujaf-384	398	2	,	,	PUNCT
gujaf-384	398	3	a.	a.	NOUN
gujaf-384	398	4	a.	a.	PROPN
gujaf-384	398	5	&	&	CCONJ
gujaf-384	398	6	means	means	PROPN
gujaf-384	398	7	,	,	PUNCT
gujaf-384	398	8	g.	g.	PROPN
gujaf-384	398	9	c.	c.	PROPN
gujaf-384	398	10	(	(	PUNCT
gujaf-384	398	11	1932	1932	NUM
gujaf-384	398	12	)	)	PUNCT
gujaf-384	398	13	.	.	PUNCT
gujaf-384	399	1	“	"	PUNCT
gujaf-384	399	2	the	the	DET
gujaf-384	399	3	modern	modern	ADJ
gujaf-384	399	4	corporation	corporation	NOUN
gujaf-384	399	5	and	and	CCONJ
gujaf-384	399	6	private	private	ADJ
gujaf-384	399	7	property	property	NOUN
gujaf-384	399	8	by	by	ADP
gujaf-384	399	9	berle	berle	NOUN
gujaf-384	399	10	and	and	CCONJ
gujaf-384	399	11	means	mean	VERB
gujaf-384	399	12	:	:	PUNCT
gujaf-384	399	13	the	the	DET
gujaf-384	399	14	martial	martial	ADJ
gujaf-384	399	15	roots	root	NOUN
gujaf-384	399	16	of	of	ADP
gujaf-384	399	17	a	a	DET
gujaf-384	399	18	stakeholder	stakeholder	NOUN
gujaf-384	399	19	model	model	NOUN
gujaf-384	399	20	of	of	ADP
gujaf-384	399	21	corporate	corporate	ADJ
gujaf-384	399	22	governance	governance	NOUN
gujaf-384	399	23	.	.	PUNCT
gujaf-384	399	24	”	"	PUNCT
gujaf-384	400	1	indiana	indiana	PROPN
gujaf-384	400	2	law	law	PROPN
gujaf-384	400	3	journal	journal	PROPN
gujaf-384	400	4	,	,	PUNCT
gujaf-384	400	5	8(8	8(8	NUM
gujaf-384	400	6	)	)	PUNCT
gujaf-384	400	7	,	,	PUNCT
gujaf-384	400	8	1–42	1–42	PROPN
gujaf-384	400	9	.	.	PUNCT
gujaf-384	400	10	ebraheem	ebraheem	PROPN
gujaf-384	400	11	,	,	PUNCT
gujaf-384	400	12	s.	s.	PROPN
gujaf-384	400	13	s.	s.	PROPN
gujaf-384	401	1	a	a	PRON
gujaf-384	401	2	(	(	PUNCT
gujaf-384	401	3	2016	2016	NUM
gujaf-384	401	4	)	)	PUNCT
gujaf-384	401	5	.	.	PUNCT
gujaf-384	402	1	ownership	ownership	NOUN
gujaf-384	402	2	structure	structure	NOUN
gujaf-384	402	3	and	and	CCONJ
gujaf-384	402	4	earnings	earning	NOUN
gujaf-384	402	5	management	management	NOUN
gujaf-384	402	6	:	:	PUNCT
gujaf-384	402	7	evidence	evidence	NOUN
gujaf-384	402	8	from	from	ADP
gujaf-384	402	9	jordan	jordan	PROPN
gujaf-384	402	10	.	.	PUNCT
gujaf-384	403	1	international	international	ADJ
gujaf-384	403	2	journal	journal	PROPN
gujaf-384	403	3	of	of	ADP
gujaf-384	403	4	accounting	accounting	NOUN
gujaf-384	403	5	and	and	CCONJ
gujaf-384	403	6	information	information	NOUN
gujaf-384	403	7	management	management	NOUN
gujaf-384	403	8	,	,	PUNCT
gujaf-384	403	9	24(2	24(2	NUM
gujaf-384	403	10	)	)	PUNCT
gujaf-384	403	11	,	,	PUNCT
gujaf-384	403	12	1	1	NUM
gujaf-384	403	13	-	-	SYM
gujaf-384	403	14	21	21	NUM
gujaf-384	403	15	.	.	PUNCT
gujaf-384	404	1	erkens	erken	NOUN
gujaf-384	404	2	,	,	PUNCT
gujaf-384	404	3	d.	d.	PROPN
gujaf-384	404	4	h.	h.	PROPN
gujaf-384	404	5	,	,	PUNCT
gujaf-384	404	6	hung	hung	PROPN
gujaf-384	404	7	,	,	PUNCT
gujaf-384	404	8	m.	m.	NOUN
gujaf-384	404	9	,	,	PUNCT
gujaf-384	404	10	&	&	CCONJ
gujaf-384	404	11	matos	matos	PROPN
gujaf-384	404	12	,	,	PUNCT
gujaf-384	404	13	p.	p.	NOUN
gujaf-384	404	14	(	(	PUNCT
gujaf-384	404	15	2012	2012	NUM
gujaf-384	404	16	)	)	PUNCT
gujaf-384	404	17	.	.	PUNCT
gujaf-384	405	1	corporate	corporate	ADJ
gujaf-384	405	2	governance	governance	NOUN
gujaf-384	405	3	in	in	ADP
gujaf-384	405	4	the	the	DET
gujaf-384	405	5	2007–2008	2007–2008	NUM
gujaf-384	405	6	financial	financial	ADJ
gujaf-384	405	7	crisis	crisis	NOUN
gujaf-384	405	8	:	:	PUNCT
gujaf-384	405	9	evidence	evidence	NOUN
gujaf-384	405	10	from	from	ADP
gujaf-384	405	11	financial	financial	ADJ
gujaf-384	405	12	institutions	institution	NOUN
gujaf-384	405	13	worldwide	worldwide	ADV
gujaf-384	405	14	.	.	PUNCT
gujaf-384	406	1	journal	journal	NOUN
gujaf-384	406	2	of	of	ADP
gujaf-384	406	3	corporate	corporate	ADJ
gujaf-384	406	4	finance	finance	NOUN
gujaf-384	406	5	,	,	PUNCT
gujaf-384	406	6	18(2	18(2	NUM
gujaf-384	406	7	)	)	PUNCT
gujaf-384	406	8	,	,	PUNCT
gujaf-384	406	9	389	389	NUM
gujaf-384	406	10	–	–	PUNCT
gujaf-384	406	11	411	411	NUM
gujaf-384	406	12	.	.	PUNCT
gujaf-384	407	1	fali	fali	PROPN
gujaf-384	407	2	,	,	PUNCT
gujaf-384	407	3	i.	i.	NOUN
gujaf-384	407	4	m.	m.	PROPN
gujaf-384	407	5	;	;	PUNCT
gujaf-384	407	6	philomena	philomena	PROPN
gujaf-384	407	7	,	,	PUNCT
gujaf-384	407	8	o.	o.	PROPN
gujaf-384	407	9	n.	n.	PROPN
gujaf-384	407	10	;	;	PUNCT
gujaf-384	407	11	ibrahim	ibrahim	PROPN
gujaf-384	407	12	,	,	PUNCT
gujaf-384	407	13	y.	y.	PROPN
gujaf-384	407	14	,	,	PUNCT
gujaf-384	407	15	&	&	CCONJ
gujaf-384	407	16	amos	amos	PROPN
gujaf-384	407	17	,	,	PUNCT
gujaf-384	407	18	j.	j.	PROPN
gujaf-384	407	19	(	(	PUNCT
gujaf-384	407	20	2020	2020	NUM
gujaf-384	407	21	)	)	PUNCT
gujaf-384	407	22	.	.	PUNCT
gujaf-384	408	1	risk	risk	NOUN
gujaf-384	408	2	management	management	NOUN
gujaf-384	408	3	committee	committee	NOUN
gujaf-384	408	4	size	size	NOUN
gujaf-384	408	5	,	,	PUNCT
gujaf-384	408	6	independence	independence	NOUN
gujaf-384	408	7	,	,	PUNCT
gujaf-384	408	8	expertise	expertise	NOUN
gujaf-384	408	9	and	and	CCONJ
gujaf-384	408	10	financial	financial	ADJ
gujaf-384	408	11	performance	performance	NOUN
gujaf-384	408	12	of	of	ADP
gujaf-384	408	13	listed	list	VERB
gujaf-384	408	14	insurance	insurance	NOUN
gujaf-384	408	15	firms	firm	NOUN
gujaf-384	408	16	in	in	ADP
gujaf-384	408	17	nigeria	nigeria	PROPN
gujaf-384	408	18	.	.	PUNCT
gujaf-384	409	1	international	international	ADJ
gujaf-384	409	2	journal	journal	PROPN
gujaf-384	409	3	of	of	ADP
gujaf-384	409	4	research	research	NOUN
gujaf-384	409	5	and	and	CCONJ
gujaf-384	409	6	innovation	innovation	NOUN
gujaf-384	409	7	in	in	ADP
gujaf-384	409	8	social	social	ADJ
gujaf-384	409	9	science	science	NOUN
gujaf-384	409	10	(	(	PUNCT
gujaf-384	409	11	ijriss	ijriss	NOUN
gujaf-384	409	12	)	)	PUNCT
gujaf-384	409	13	,	,	PUNCT
gujaf-384	409	14	4(5	4(5	PROPN
gujaf-384	409	15	)	)	PUNCT
gujaf-384	409	16	,	,	PUNCT
gujaf-384	409	17	313	313	NUM
gujaf-384	409	18	–	–	SYM
gujaf-384	409	19	319	319	NUM
gujaf-384	409	20	.	.	PUNCT
gujaf-384	410	1	farouk	farouk	PROPN
gujaf-384	410	2	,	,	PUNCT
gujaf-384	410	3	m.	m.	NOUN
gujaf-384	410	4	a.	a.	PROPN
gujaf-384	410	5	,	,	PUNCT
gujaf-384	410	6	&	&	CCONJ
gujaf-384	410	7	bashir	bashir	PROPN
gujaf-384	410	8	,	,	PUNCT
gujaf-384	410	9	n.	n.	NOUN
gujaf-384	410	10	m.	m.	NOUN
gujaf-384	410	11	(	(	PUNCT
gujaf-384	410	12	2017	2017	NUM
gujaf-384	410	13	)	)	PUNCT
gujaf-384	410	14	.	.	PUNCT
gujaf-384	411	1	ownership	ownership	NOUN
gujaf-384	411	2	structure	structure	NOUN
gujaf-384	411	3	and	and	CCONJ
gujaf-384	411	4	earnings	earning	NOUN
gujaf-384	411	5	management	management	NOUN
gujaf-384	411	6	of	of	ADP
gujaf-384	411	7	listed	list	VERB
gujaf-384	411	8	conglomerates	conglomerate	NOUN
gujaf-384	411	9	in	in	ADP
gujaf-384	411	10	nigeria	nigeria	PROPN
gujaf-384	411	11	.	.	PUNCT
gujaf-384	412	1	indian	indian	ADJ
gujaf-384	412	2	-	-	PUNCT
gujaf-384	412	3	pacific	pacific	PROPN
gujaf-384	412	4	journal	journal	NOUN
gujaf-384	412	5	of	of	ADP
gujaf-384	412	6	accounting	accounting	NOUN
gujaf-384	412	7	and	and	CCONJ
gujaf-384	412	8	finance	finance	NOUN
gujaf-384	412	9	,	,	PUNCT
gujaf-384	412	10	1(4	1(4	NUM
gujaf-384	412	11	)	)	PUNCT
gujaf-384	412	12	,	,	PUNCT
gujaf-384	412	13	42	42	NUM
gujaf-384	412	14	–	–	SYM
gujaf-384	412	15	54	54	NUM
gujaf-384	412	16	.	.	PUNCT
gujaf-384	413	1	gusau	gusau	PROPN
gujaf-384	413	2	journal	journal	PROPN
gujaf-384	413	3	of	of	ADP
gujaf-384	413	4	accounting	accounting	NOUN
gujaf-384	413	5	and	and	CCONJ
gujaf-384	413	6	finance	finance	NOUN
gujaf-384	413	7	,	,	PUNCT
gujaf-384	413	8	vol.6	vol.6	PROPN
gujaf-384	413	9	,	,	PUNCT
gujaf-384	413	10	issue	issue	NOUN
gujaf-384	413	11	1	1	NUM
gujaf-384	413	12	,	,	PUNCT
gujaf-384	413	13	april	april	PROPN
gujaf-384	413	14	,	,	PUNCT
gujaf-384	413	15	2025	2025	NUM
gujaf-384	413	16	289	289	NUM
gujaf-384	413	17	ibrahim	ibrahim	NOUN
gujaf-384	413	18	,	,	PUNCT
gujaf-384	413	19	m.	m.	PROPN
gujaf-384	413	20	f.	f.	PROPN
gujaf-384	413	21	;	;	PUNCT
gujaf-384	413	22	okika	okika	X
gujaf-384	413	23	,	,	PUNCT
gujaf-384	413	24	n.	n.	PROPN
gujaf-384	413	25	p.	p.	PROPN
gujaf-384	413	26	;	;	PUNCT
gujaf-384	413	27	yunusa	yunusa	PROPN
gujaf-384	413	28	,	,	PUNCT
gujaf-384	413	29	i.	i.	PROPN
gujaf-384	413	30	,	,	PUNCT
gujaf-384	413	31	&	&	CCONJ
gujaf-384	413	32	janada	janada	PROPN
gujaf-384	413	33	,	,	PUNCT
gujaf-384	413	34	a.	a.	NOUN
gujaf-384	413	35	(	(	PUNCT
gujaf-384	413	36	2020	2020	NUM
gujaf-384	413	37	)	)	PUNCT
gujaf-384	413	38	.	.	PUNCT
gujaf-384	414	1	risk	risk	NOUN
gujaf-384	414	2	management	management	NOUN
gujaf-384	414	3	committee	committee	NOUN
gujaf-384	414	4	size	size	NOUN
gujaf-384	414	5	,	,	PUNCT
gujaf-384	414	6	independence	independence	NOUN
gujaf-384	414	7	,	,	PUNCT
gujaf-384	414	8	expertise	expertise	NOUN
gujaf-384	414	9	and	and	CCONJ
gujaf-384	414	10	financial	financial	ADJ
gujaf-384	414	11	performance	performance	NOUN
gujaf-384	414	12	of	of	ADP
gujaf-384	414	13	listed	list	VERB
gujaf-384	414	14	insurance	insurance	NOUN
gujaf-384	414	15	firms	firm	NOUN
gujaf-384	414	16	in	in	ADP
gujaf-384	414	17	nigeria	nigeria	PROPN
gujaf-384	414	18	.	.	PUNCT
gujaf-384	415	1	international	international	ADJ
gujaf-384	415	2	journal	journal	PROPN
gujaf-384	415	3	of	of	ADP
gujaf-384	415	4	research	research	NOUN
gujaf-384	415	5	and	and	CCONJ
gujaf-384	415	6	innovation	innovation	NOUN
gujaf-384	415	7	in	in	ADP
gujaf-384	415	8	social	social	ADJ
gujaf-384	415	9	science	science	NOUN
gujaf-384	415	10	(	(	PUNCT
gujaf-384	415	11	ijriss	ijriss	NOUN
gujaf-384	415	12	)	)	PUNCT
gujaf-384	415	13	,	,	PUNCT
gujaf-384	415	14	4(5	4(5	PROPN
gujaf-384	415	15	)	)	PUNCT
gujaf-384	415	16	.	.	PUNCT
gujaf-384	416	1	jensen	jensen	PROPN
gujaf-384	416	2	,	,	PUNCT
gujaf-384	416	3	m.	m.	PROPN
gujaf-384	416	4	c.	c.	PROPN
gujaf-384	416	5	&	&	CCONJ
gujaf-384	416	6	meckling	meckling	PROPN
gujaf-384	416	7	,	,	PUNCT
gujaf-384	416	8	w.	w.	PROPN
gujaf-384	416	9	h.	h.	PROPN
gujaf-384	416	10	(	(	PUNCT
gujaf-384	416	11	1976	1976	NUM
gujaf-384	416	12	)	)	PUNCT
gujaf-384	416	13	.	.	PUNCT
gujaf-384	417	1	theory	theory	NOUN
gujaf-384	417	2	of	of	ADP
gujaf-384	417	3	the	the	DET
gujaf-384	417	4	firm	firm	NOUN
gujaf-384	417	5	:	:	PUNCT
gujaf-384	417	6	managerial	managerial	ADJ
gujaf-384	417	7	behavior	behavior	NOUN
gujaf-384	417	8	,	,	PUNCT
gujaf-384	417	9	agency	agency	NOUN
gujaf-384	417	10	cost	cost	NOUN
gujaf-384	417	11	and	and	CCONJ
gujaf-384	417	12	ownership	ownership	NOUN
gujaf-384	417	13	structure	structure	NOUN
gujaf-384	417	14	.	.	PUNCT
gujaf-384	418	1	journal	journal	NOUN
gujaf-384	418	2	of	of	ADP
gujaf-384	418	3	financial	financial	ADJ
gujaf-384	418	4	economics	economic	NOUN
gujaf-384	418	5	,	,	PUNCT
gujaf-384	418	6	3(4	3(4	NUM
gujaf-384	418	7	)	)	PUNCT
gujaf-384	418	8	,	,	PUNCT
gujaf-384	418	9	305–360	305–360	NUM
gujaf-384	418	10	.	.	PUNCT
gujaf-384	419	1	kanowsky	kanowsky	PROPN
gujaf-384	419	2	,	,	PUNCT
gujaf-384	419	3	c.	c.	PROPN
gujaf-384	419	4	(	(	PUNCT
gujaf-384	419	5	2017	2017	NUM
gujaf-384	419	6	)	)	PUNCT
gujaf-384	419	7	.	.	PUNCT
gujaf-384	420	1	english	english	PROPN
gujaf-384	420	2	dictionary	dictionary	NOUN
gujaf-384	420	3	of	of	ADP
gujaf-384	420	4	business	business	NOUN
gujaf-384	420	5	terminology	terminology	NOUN
gujaf-384	420	6	.	.	PUNCT
gujaf-384	421	1	studierende	studierende	PROPN
gujaf-384	421	2	des	des	PROPN
gujaf-384	421	3	sprachenzentrums	sprachenzentrums	PROPN
gujaf-384	421	4	der	der	PROPN
gujaf-384	421	5	universität	universität	PROPN
gujaf-384	421	6	hamburg	hamburg	PROPN
gujaf-384	421	7	,	,	PUNCT
gujaf-384	421	8	1–32	1–32	PROPN
gujaf-384	421	9	.	.	PUNCT
gujaf-384	422	1	kolev	kolev	PROPN
gujaf-384	422	2	,	,	PUNCT
gujaf-384	422	3	k.	k.	PROPN
gujaf-384	422	4	,	,	PUNCT
gujaf-384	422	5	wangrow	wangrow	PROPN
gujaf-384	422	6	,	,	PUNCT
gujaf-384	422	7	d.	d.	PROPN
gujaf-384	422	8	b.	b.	PROPN
gujaf-384	422	9	,	,	PUNCT
gujaf-384	422	10	vincent	vincent	PROPN
gujaf-384	422	11	l	l	PROPN
gujaf-384	422	12	b.	b.	PROPN
gujaf-384	422	13	&	&	CCONJ
gujaf-384	422	14	schepker	schepker	PROPN
gujaf-384	422	15	,	,	PUNCT
gujaf-384	422	16	d.	d.	PROPN
gujaf-384	422	17	j.	j.	PROPN
gujaf-384	422	18	(	(	PUNCT
gujaf-384	422	19	2019	2019	NUM
gujaf-384	422	20	)	)	PUNCT
gujaf-384	422	21	.	.	PUNCT
gujaf-384	423	1	board	board	NOUN
gujaf-384	423	2	committees	committee	NOUN
gujaf-384	423	3	in	in	ADP
gujaf-384	423	4	corporate	corporate	ADJ
gujaf-384	423	5	governance	governance	NOUN
gujaf-384	423	6	:	:	PUNCT
gujaf-384	423	7	a	a	DET
gujaf-384	423	8	cross	cross	NOUN
gujaf-384	423	9	‐	‐	ADJ
gujaf-384	423	10	disciplinary	disciplinary	ADJ
gujaf-384	423	11	review	review	NOUN
gujaf-384	423	12	and	and	CCONJ
gujaf-384	423	13	agenda	agenda	NOUN
gujaf-384	423	14	for	for	ADP
gujaf-384	423	15	the	the	DET
gujaf-384	423	16	future	future	NOUN
gujaf-384	423	17	.	.	PUNCT
gujaf-384	424	1	management	management	NOUN
gujaf-384	424	2	faculty	faculty	NOUN
gujaf-384	424	3	research	research	NOUN
gujaf-384	424	4	and	and	CCONJ
gujaf-384	424	5	publications	publication	NOUN
gujaf-384	424	6	/	/	SYM
gujaf-384	424	7	college	college	NOUN
gujaf-384	424	8	of	of	ADP
gujaf-384	424	9	business	business	NOUN
gujaf-384	424	10	,	,	PUNCT
gujaf-384	424	11	56(6	56(6	NUM
gujaf-384	424	12	)	)	PUNCT
gujaf-384	424	13	,	,	PUNCT
gujaf-384	424	14	1138–1193	1138–1193	NUM
gujaf-384	424	15	.	.	PUNCT
gujaf-384	425	1	lamidi	lamidi	PROPN
gujaf-384	425	2	,	,	PUNCT
gujaf-384	425	3	w.	w.	PROPN
gujaf-384	425	4	a.	a.	PROPN
gujaf-384	425	5	,	,	PUNCT
gujaf-384	425	6	adebayo	adebayo	PROPN
gujaf-384	425	7	,	,	PUNCT
gujaf-384	425	8	a.	a.	PROPN
gujaf-384	425	9	o.	o.	PROPN
gujaf-384	425	10	,	,	PUNCT
gujaf-384	425	11	olorede	olorede	NOUN
gujaf-384	425	12	,	,	PUNCT
gujaf-384	425	13	t.	t.	PROPN
gujaf-384	425	14	e.	e.	PROPN
gujaf-384	425	15	&	&	CCONJ
gujaf-384	425	16	oyekanmi	oyekanmi	PROPN
gujaf-384	425	17	,	,	PUNCT
gujaf-384	425	18	o.	o.	NOUN
gujaf-384	425	19	m.	m.	NOUN
gujaf-384	425	20	(	(	PUNCT
gujaf-384	425	21	2022	2022	NUM
gujaf-384	425	22	)	)	PUNCT
gujaf-384	425	23	.	.	PUNCT
gujaf-384	426	1	risk	risk	NOUN
gujaf-384	426	2	management	management	NOUN
gujaf-384	426	3	committees	committee	NOUN
gujaf-384	426	4	’	’	PART
gujaf-384	426	5	characteristics	characteristic	NOUN
gujaf-384	426	6	and	and	CCONJ
gujaf-384	426	7	the	the	DET
gujaf-384	426	8	financial	financial	ADJ
gujaf-384	426	9	performance	performance	NOUN
gujaf-384	426	10	of	of	ADP
gujaf-384	426	11	deposit	deposit	NOUN
gujaf-384	426	12	money	money	NOUN
gujaf-384	426	13	banks	bank	NOUN
gujaf-384	426	14	(	(	PUNCT
gujaf-384	426	15	dmbs	dmb	NOUN
gujaf-384	426	16	)	)	PUNCT
gujaf-384	426	17	in	in	ADP
gujaf-384	426	18	nigeria	nigeria	PROPN
gujaf-384	426	19	.	.	PUNCT
gujaf-384	427	1	journal	journal	PROPN
gujaf-384	427	2	of	of	ADP
gujaf-384	427	3	accounting	accounting	NOUN
gujaf-384	427	4	and	and	CCONJ
gujaf-384	427	5	management	management	NOUN
gujaf-384	427	6	,	,	PUNCT
gujaf-384	427	7	12(1	12(1	NUM
gujaf-384	427	8	)	)	PUNCT
gujaf-384	427	9	,	,	PUNCT
gujaf-384	427	10	1–13	1–13	NOUN
gujaf-384	427	11	.	.	PUNCT
gujaf-384	428	1	liu	liu	PROPN
gujaf-384	428	2	,	,	PUNCT
gujaf-384	428	3	y.	y.	PROPN
gujaf-384	428	4	,	,	PUNCT
gujaf-384	428	5	yang	yang	PROPN
gujaf-384	428	6	,	,	PUNCT
gujaf-384	428	7	b.	b.	PROPN
gujaf-384	428	8	&	&	CCONJ
gujaf-384	428	9	su	su	PROPN
gujaf-384	428	10	,	,	PUNCT
gujaf-384	428	11	y.	y.	PROPN
gujaf-384	428	12	(	(	PUNCT
gujaf-384	428	13	2023	2023	NUM
gujaf-384	428	14	)	)	PUNCT
gujaf-384	428	15	.	.	PUNCT
gujaf-384	429	1	changes	change	NOUN
gujaf-384	429	2	in	in	ADP
gujaf-384	429	3	firm	firm	ADJ
gujaf-384	429	4	profitability	profitability	NOUN
gujaf-384	429	5	,	,	PUNCT
gujaf-384	429	6	heterogeneous	heterogeneous	ADJ
gujaf-384	429	7	investor	investor	NOUN
gujaf-384	429	8	beliefs	belief	NOUN
gujaf-384	429	9	,	,	PUNCT
gujaf-384	429	10	and	and	CCONJ
gujaf-384	429	11	stock	stock	NOUN
gujaf-384	429	12	returns	return	NOUN
gujaf-384	429	13	.	.	PUNCT
gujaf-384	430	1	journal	journal	NOUN
gujaf-384	430	2	of	of	ADP
gujaf-384	430	3	management	management	NOUN
gujaf-384	430	4	science	science	NOUN
gujaf-384	430	5	and	and	CCONJ
gujaf-384	430	6	engineering	engineering	NOUN
gujaf-384	430	7	,	,	PUNCT
gujaf-384	430	8	8(2	8(2	NUM
gujaf-384	430	9	)	)	PUNCT
gujaf-384	430	10	,	,	PUNCT
gujaf-384	430	11	258–272	258–272	NUM
gujaf-384	430	12	.	.	PUNCT
gujaf-384	431	1	https://doi.org/10.1016/j.jmse.2022.10.004	https://doi.org/10.1016/j.jmse.2022.10.004	PROPN
gujaf-384	431	2	nasir	nasir	PROPN
gujaf-384	431	3	,	,	PUNCT
gujaf-384	431	4	s.	s.	PROPN
gujaf-384	431	5	m.	m.	PROPN
gujaf-384	431	6	&	&	CCONJ
gujaf-384	431	7	afza	afza	PROPN
gujaf-384	431	8	,	,	PUNCT
gujaf-384	431	9	t.	t.	PROPN
gujaf-384	431	10	(	(	PUNCT
gujaf-384	431	11	2018	2018	NUM
gujaf-384	431	12	)	)	PUNCT
gujaf-384	431	13	.	.	PUNCT
gujaf-384	432	1	does	do	AUX
gujaf-384	432	2	managerial	managerial	ADJ
gujaf-384	432	3	behavior	behavior	NOUN
gujaf-384	432	4	of	of	ADP
gujaf-384	432	5	managing	manage	VERB
gujaf-384	432	6	earnings	earning	NOUN
gujaf-384	432	7	mitigate	mitigate	VERB
gujaf-384	432	8	the	the	DET
gujaf-384	432	9	relationship	relationship	NOUN
gujaf-384	432	10	between	between	ADP
gujaf-384	432	11	corporate	corporate	ADJ
gujaf-384	432	12	governance	governance	NOUN
gujaf-384	432	13	and	and	CCONJ
gujaf-384	432	14	firm	firm	ADJ
gujaf-384	432	15	value	value	NOUN
gujaf-384	432	16	?	?	PUNCT
gujaf-384	433	1	evidence	evidence	NOUN
gujaf-384	433	2	from	from	ADP
gujaf-384	433	3	an	an	DET
gujaf-384	433	4	emerging	emerge	VERB
gujaf-384	433	5	market	market	NOUN
gujaf-384	433	6	.	.	PUNCT
gujaf-384	434	1	future	future	ADJ
gujaf-384	434	2	business	business	NOUN
gujaf-384	434	3	journal	journal	NOUN
gujaf-384	434	4	,	,	PUNCT
gujaf-384	434	5	4(1	4(1	NUM
gujaf-384	434	6	)	)	PUNCT
gujaf-384	434	7	,	,	PUNCT
gujaf-384	434	8	139–156	139–156	NUM
gujaf-384	434	9	.	.	PUNCT
gujaf-384	435	1	https://doi.org/10.1016/j.fbj.2018.03.001	https://doi.org/10.1016/j.fbj.2018.03.001	PROPN
gujaf-384	435	2	odubuasi	odubuasi	PROPN
gujaf-384	435	3	,	,	PUNCT
gujaf-384	435	4	a.	a.	PROPN
gujaf-384	435	5	c.	c.	PROPN
gujaf-384	435	6	,	,	PUNCT
gujaf-384	435	7	ofor	ofor	PROPN
gujaf-384	435	8	,	,	PUNCT
gujaf-384	435	9	n.	n.	NOUN
gujaf-384	435	10	t.	t.	PROPN
gujaf-384	435	11	&	&	CCONJ
gujaf-384	435	12	ugbah	ugbah	PROPN
gujaf-384	435	13	,	,	PUNCT
gujaf-384	435	14	a.	a.	NOUN
gujaf-384	435	15	(	(	PUNCT
gujaf-384	435	16	2022	2022	NUM
gujaf-384	435	17	)	)	PUNCT
gujaf-384	435	18	.	.	PUNCT
gujaf-384	436	1	risk	risk	NOUN
gujaf-384	436	2	committee	committee	NOUN
gujaf-384	436	3	effectiveness	effectiveness	NOUN
gujaf-384	436	4	and	and	CCONJ
gujaf-384	436	5	financial	financial	ADJ
gujaf-384	436	6	performance	performance	NOUN
gujaf-384	436	7	indicator	indicator	NOUN
gujaf-384	436	8	of	of	ADP
gujaf-384	436	9	quoted	quote	VERB
gujaf-384	436	10	firms	firm	NOUN
gujaf-384	436	11	in	in	ADP
gujaf-384	436	12	selected	select	VERB
gujaf-384	436	13	african	african	ADJ
gujaf-384	436	14	countries	country	NOUN
gujaf-384	436	15	.	.	PUNCT
gujaf-384	437	1	journal	journal	NOUN
gujaf-384	437	2	of	of	ADP
gujaf-384	437	3	financial	financial	ADJ
gujaf-384	437	4	risk	risk	NOUN
gujaf-384	437	5	management	management	NOUN
gujaf-384	437	6	,	,	PUNCT
gujaf-384	437	7	11(3	11(3	NUM
gujaf-384	437	8	)	)	PUNCT
gujaf-384	437	9	,	,	PUNCT
gujaf-384	437	10	634–647	634–647	NUM
gujaf-384	437	11	.	.	PUNCT
gujaf-384	438	1	https://doi.org/10.4236/jfrm.2022.113030	https://doi.org/10.4236/jfrm.2022.113030	PROPN
gujaf-384	438	2	ogbuga	ogbuga	NOUN
gujaf-384	438	3	,	,	PUNCT
gujaf-384	438	4	e.	e.	PROPN
gujaf-384	438	5	a.	a.	PROPN
gujaf-384	438	6	,	,	PUNCT
gujaf-384	438	7	dahiru	dahiru	NOUN
gujaf-384	438	8	,	,	PUNCT
gujaf-384	438	9	m.	m.	NOUN
gujaf-384	438	10	t.	t.	PROPN
gujaf-384	438	11	&	&	CCONJ
gujaf-384	438	12	gemu	gemu	PROPN
gujaf-384	438	13	,	,	PUNCT
gujaf-384	438	14	a.	a.	NOUN
gujaf-384	438	15	a.	a.	NOUN
gujaf-384	438	16	(	(	PUNCT
gujaf-384	438	17	2021	2021	NUM
gujaf-384	438	18	)	)	PUNCT
gujaf-384	438	19	.	.	PUNCT
gujaf-384	439	1	effect	effect	NOUN
gujaf-384	439	2	of	of	ADP
gujaf-384	439	3	risk	risk	NOUN
gujaf-384	439	4	management	management	NOUN
gujaf-384	439	5	on	on	ADP
gujaf-384	439	6	performance	performance	NOUN
gujaf-384	439	7	of	of	ADP
gujaf-384	439	8	deposit	deposit	NOUN
gujaf-384	439	9	money	money	NOUN
gujaf-384	439	10	banks	bank	NOUN
gujaf-384	439	11	in	in	ADP
gujaf-384	439	12	kaduna	kaduna	PROPN
gujaf-384	439	13	state	state	PROPN
gujaf-384	439	14	,	,	PUNCT
gujaf-384	439	15	nigeria	nigeria	PROPN
gujaf-384	439	16	.	.	PUNCT
gujaf-384	440	1	lapai	lapai	NOUN
gujaf-384	440	2	journal	journal	PROPN
gujaf-384	440	3	of	of	ADP
gujaf-384	440	4	management	management	NOUN
gujaf-384	440	5	science	science	NOUN
gujaf-384	440	6	,	,	PUNCT
gujaf-384	440	7	10(1	10(1	NUM
gujaf-384	440	8	)	)	PUNCT
gujaf-384	440	9	,	,	PUNCT
gujaf-384	440	10	30–41	30–41	NUM
gujaf-384	440	11	.	.	PUNCT
gujaf-384	440	12	said	say	VERB
gujaf-384	440	13	,	,	PUNCT
gujaf-384	440	14	k.	k.	PROPN
gujaf-384	440	15	&	&	CCONJ
gujaf-384	440	16	doll	doll	PROPN
gujaf-384	440	17	,	,	PUNCT
gujaf-384	440	18	y.	y.	PROPN
gujaf-384	440	19	(	(	PUNCT
gujaf-384	440	20	2021	2021	NUM
gujaf-384	440	21	)	)	PUNCT
gujaf-384	440	22	.	.	PUNCT
gujaf-384	441	1	strategies	strategy	NOUN
gujaf-384	441	2	to	to	PART
gujaf-384	441	3	improve	improve	VERB
gujaf-384	441	4	financialp	financialp	NOUN
gujaf-384	441	5	profitability	profitability	NOUN
gujaf-384	441	6	in	in	ADP
gujaf-384	441	7	the	the	DET
gujaf-384	441	8	banking	banking	NOUN
gujaf-384	441	9	industry	industry	NOUN
gujaf-384	441	10	.	.	PUNCT
gujaf-384	442	1	international	international	ADJ
gujaf-384	442	2	journal	journal	PROPN
gujaf-384	442	3	of	of	ADP
gujaf-384	442	4	applied	apply	VERB
gujaf-384	442	5	management	management	NOUN
gujaf-384	442	6	and	and	CCONJ
gujaf-384	442	7	technology	technology	NOUN
gujaf-384	442	8	,	,	PUNCT
gujaf-384	442	9	20(1	20(1	NUM
gujaf-384	442	10	)	)	PUNCT
gujaf-384	442	11	,	,	PUNCT
gujaf-384	442	12	52–70	52–70	NUM
gujaf-384	442	13	.	.	PUNCT
gujaf-384	443	1	https://doi.org/10.5590/ijamt.2021.20.1.03	https://doi.org/10.5590/ijamt.2021.20.1.03	PROPN
gujaf-384	443	2	smith	smith	PROPN
gujaf-384	443	3	,	,	PUNCT
gujaf-384	443	4	j.	j.	PROPN
gujaf-384	443	5	(	(	PUNCT
gujaf-384	443	6	2019	2019	NUM
gujaf-384	443	7	)	)	PUNCT
gujaf-384	443	8	.	.	PUNCT
gujaf-384	444	1	banking	banking	NOUN
gujaf-384	444	2	sector	sector	NOUN
gujaf-384	444	3	with	with	ADP
gujaf-384	444	4	particular	particular	ADJ
gujaf-384	444	5	focus	focus	NOUN
gujaf-384	444	6	on	on	ADP
gujaf-384	444	7	deposit	deposit	NOUN
gujaf-384	444	8	money	money	NOUN
gujaf-384	444	9	banks	bank	NOUN
gujaf-384	444	10	.	.	PUNCT
gujaf-384	445	1	journal	journal	PROPN
gujaf-384	445	2	of	of	ADP
gujaf-384	445	3	financial	financial	ADJ
gujaf-384	445	4	services	service	NOUN
gujaf-384	445	5	,	,	PUNCT
gujaf-384	445	6	15(2	15(2	NUM
gujaf-384	445	7	)	)	PUNCT
gujaf-384	445	8	,	,	PUNCT
gujaf-384	445	9	45	45	NUM
gujaf-384	445	10	-	-	SYM
gujaf-384	445	11	59	59	NUM
gujaf-384	445	12	.	.	PUNCT
gujaf-384	445	13	sufi	sufi	PROPN
gujaf-384	445	14	,	,	PUNCT
gujaf-384	445	15	f.	f.	PROPN
gujaf-384	445	16	a.	a.	PROPN
gujaf-384	445	17	,	,	PUNCT
gujaf-384	445	18	&	&	CCONJ
gujaf-384	445	19	qaisar	qaisar	PROPN
gujaf-384	445	20	,	,	PUNCT
gujaf-384	445	21	a.	a.	NOUN
gujaf-384	445	22	m.	m.	NOUN
gujaf-384	445	23	(	(	PUNCT
gujaf-384	445	24	2015	2015	NUM
gujaf-384	445	25	)	)	PUNCT
gujaf-384	445	26	.	.	PUNCT
gujaf-384	446	1	credit	credit	NOUN
gujaf-384	446	2	risk	risk	NOUN
gujaf-384	446	3	management	management	NOUN
gujaf-384	446	4	and	and	CCONJ
gujaf-384	446	5	loan	loan	NOUN
gujaf-384	446	6	performance	performance	NOUN
gujaf-384	446	7	:	:	PUNCT
gujaf-384	446	8	empirical	empirical	ADJ
gujaf-384	446	9	investigation	investigation	NOUN
gujaf-384	446	10	of	of	ADP
gujaf-384	446	11	micro	micro	ADJ
gujaf-384	446	12	finance	finance	NOUN
gujaf-384	446	13	banks	bank	NOUN
gujaf-384	446	14	of	of	ADP
gujaf-384	446	15	pakistan	pakistan	PROPN
gujaf-384	446	16	.	.	PUNCT
gujaf-384	447	1	international	international	ADJ
gujaf-384	447	2	journal	journal	PROPN
gujaf-384	447	3	of	of	ADP
gujaf-384	447	4	economics	economic	NOUN
gujaf-384	447	5	and	and	CCONJ
gujaf-384	447	6	financial	financial	ADJ
gujaf-384	447	7	issues	issue	NOUN
gujaf-384	447	8	,	,	PUNCT
gujaf-384	447	9	574	574	NUM
gujaf-384	447	10	–	–	PUNCT
gujaf-384	447	11	579	579	NUM
gujaf-384	447	12	.	.	PUNCT
gujaf-384	448	1	supervision	supervision	NOUN
gujaf-384	448	2	,	,	PUNCT
gujaf-384	448	3	b.	b.	PROPN
gujaf-384	448	4	c.	c.	PROPN
gujaf-384	448	5	on	on	ADP
gujaf-384	448	6	b.	b.	PROPN
gujaf-384	448	7	(	(	PUNCT
gujaf-384	448	8	2022	2022	NUM
gujaf-384	448	9	)	)	PUNCT
gujaf-384	448	10	.	.	PUNCT
gujaf-384	449	1	basel	basel	PROPN
gujaf-384	449	2	committee	committee	PROPN
gujaf-384	449	3	on	on	ADP
gujaf-384	449	4	banking	banking	NOUN
gujaf-384	449	5	supervision	supervision	NOUN
gujaf-384	449	6	ope	ope	NOUN
gujaf-384	449	7	calculation	calculation	NOUN
gujaf-384	449	8	of	of	ADP
gujaf-384	449	9	rwa	rwa	PROPN
gujaf-384	449	10	for	for	ADP
gujaf-384	449	11	operational	operational	ADJ
gujaf-384	449	12	risk	risk	NOUN
gujaf-384	449	13	definitions	definition	NOUN
gujaf-384	449	14	and	and	CCONJ
gujaf-384	449	15	application	application	NOUN
gujaf-384	449	16	.	.	PUNCT
gujaf-384	450	1	ope	ope	NOUN
gujaf-384	450	2	calculation	calculation	NOUN
gujaf-384	450	3	of	of	ADP
gujaf-384	450	4	rwa	rwa	PROPN
gujaf-384	450	5	for	for	ADP
gujaf-384	450	6	operational	operational	ADJ
gujaf-384	450	7	risk	risk	NOUN
gujaf-384	450	8	ope10	ope10	ADJ
gujaf-384	450	9	definitions	definition	NOUN
gujaf-384	450	10	and	and	CCONJ
gujaf-384	450	11	application	application	NOUN
gujaf-384	450	12	version	version	NOUN
gujaf-384	450	13	effective	effective	ADJ
gujaf-384	450	14	as	as	ADP
gujaf-384	450	15	of	of	ADP
gujaf-384	450	16	01	01	NUM
gujaf-384	450	17	jan	jan	PROPN
gujaf-384	450	18	2022	2022	NUM
gujaf-384	450	19	.	.	PUNCT
gujaf-384	451	1	tumala	tumala	ADJ
gujaf-384	451	2	,	,	PUNCT
gujaf-384	451	3	m.	m.	NOUN
gujaf-384	451	4	m.	m.	NOUN
gujaf-384	451	5	,	,	PUNCT
gujaf-384	451	6	sanusi	sanusi	PROPN
gujaf-384	451	7	,	,	PUNCT
gujaf-384	451	8	l.	l.	PROPN
gujaf-384	451	9	g.	g.	PROPN
gujaf-384	451	10	,	,	PUNCT
gujaf-384	451	11	mohammed	mohammed	PROPN
gujaf-384	451	12	,	,	PUNCT
gujaf-384	451	13	m.	m.	NOUN
gujaf-384	451	14	g.	g.	PROPN
gujaf-384	451	15	&	&	CCONJ
gujaf-384	451	16	magaji	magaji	PROPN
gujaf-384	451	17	,	,	PUNCT
gujaf-384	451	18	l.	l.	PROPN
gujaf-384	451	19	m.	m.	PROPN
gujaf-384	451	20	(	(	PUNCT
gujaf-384	451	21	2021	2021	NUM
gujaf-384	451	22	)	)	PUNCT
gujaf-384	451	23	.	.	PUNCT
gujaf-384	452	1	central	central	PROPN
gujaf-384	452	2	bank	bank	PROPN
gujaf-384	452	3	of	of	ADP
gujaf-384	452	4	nigeria	nigeria	PROPN
gujaf-384	452	5	.	.	PUNCT
gujaf-384	453	1	this	this	DET
gujaf-384	453	2	statistical	statistical	ADJ
gujaf-384	453	3	bulletin	bulletin	NOUN
gujaf-384	453	4	is	be	AUX
gujaf-384	453	5	a	a	DET
gujaf-384	453	6	publication	publication	NOUN
gujaf-384	453	7	of	of	ADP
gujaf-384	453	8	the	the	DET
gujaf-384	453	9	central	central	ADJ
gujaf-384	453	10	bank	bank	PROPN
gujaf-384	453	11	of	of	ADP
gujaf-384	453	12	nigeria	nigeria	PROPN
gujaf-384	453	13	,	,	PUNCT
gujaf-384	453	14	32(december	32(december	NUM
gujaf-384	453	15	)	)	PUNCT
gujaf-384	453	16	,	,	PUNCT
gujaf-384	453	17	1–23	1–23	PROPN
gujaf-384	453	18	.	.	PUNCT