id	sid	tid	token	lemma	pos
gujaf-39	1	1	gusau	gusau	PROPN
gujaf-39	1	2	journal	journal	NOUN
gujaf-39	1	3	of	of	ADP
gujaf-39	1	4	accounting	accounting	NOUN
gujaf-39	1	5	and	and	CCONJ
gujaf-39	1	6	finance	finance	NOUN
gujaf-39	1	7	(	(	PUNCT
gujaf-39	1	8	gujaf	gujaf	NOUN
gujaf-39	1	9	)	)	PUNCT
gujaf-39	1	10	vol	vol	NOUN
gujaf-39	1	11	.	.	NOUN
gujaf-39	1	12	1	1	NUM
gujaf-39	1	13	issue	issue	NOUN
gujaf-39	1	14	2	2	NUM
gujaf-39	1	15	,	,	PUNCT
gujaf-39	1	16	october	october	PROPN
gujaf-39	1	17	,	,	PUNCT
gujaf-39	1	18	2020	2020	NUM
gujaf-39	1	19	issn	issn	VERB
gujaf-39	1	20	:	:	PUNCT
gujaf-39	1	21	2756	2756	NUM
gujaf-39	1	22	-	-	PUNCT
gujaf-39	1	23	665x	665x	NOUN
gujaf-39	1	24	a	a	DET
gujaf-39	1	25	publication	publication	NOUN
gujaf-39	1	26	of	of	ADP
gujaf-39	1	27	department	department	NOUN
gujaf-39	1	28	of	of	ADP
gujaf-39	1	29	accounting	accounting	NOUN
gujaf-39	1	30	and	and	CCONJ
gujaf-39	1	31	finance	finance	NOUN
gujaf-39	1	32	,	,	PUNCT
gujaf-39	1	33	faculty	faculty	NOUN
gujaf-39	1	34	of	of	ADP
gujaf-39	1	35	management	management	NOUN
gujaf-39	1	36	and	and	CCONJ
gujaf-39	1	37	social	social	ADJ
gujaf-39	1	38	sciences	science	NOUN
gujaf-39	1	39	,	,	PUNCT
gujaf-39	1	40	federal	federal	ADJ
gujaf-39	1	41	university	university	NOUN
gujaf-39	1	42	gusau	gusau	NOUN
gujaf-39	1	43	,	,	PUNCT
gujaf-39	1	44	zamfara	zamfara	PROPN
gujaf-39	1	45	state	state	PROPN
gujaf-39	1	46	–	–	PUNCT
gujaf-39	1	47	nigeria	nigeria	PROPN
gujaf-39	1	48	gusau	gusau	PROPN
gujaf-39	1	49	journal	journal	PROPN
gujaf-39	1	50	of	of	ADP
gujaf-39	1	51	accounting	accounting	NOUN
gujaf-39	1	52	and	and	CCONJ
gujaf-39	1	53	finance	finance	NOUN
gujaf-39	1	54	,	,	PUNCT
gujaf-39	1	55	vol	vol	NOUN
gujaf-39	1	56	.	.	PUNCT
gujaf-39	2	1	i	i	PRON
gujaf-39	2	2	,	,	PUNCT
gujaf-39	2	3	issue	issue	NOUN
gujaf-39	2	4	2	2	NUM
gujaf-39	2	5	,	,	PUNCT
gujaf-39	2	6	october	october	PROPN
gujaf-39	2	7	,	,	PUNCT
gujaf-39	2	8	2020	2020	NUM
gujaf-39	2	9	1	1	NUM
gujaf-39	2	10	impact	impact	NOUN
gujaf-39	2	11	of	of	ADP
gujaf-39	2	12	firm	firm	ADJ
gujaf-39	2	13	specific	specific	ADJ
gujaf-39	2	14	attributes	attribute	NOUN
gujaf-39	2	15	on	on	ADP
gujaf-39	2	16	corporate	corporate	ADJ
gujaf-39	2	17	tax	tax	NOUN
gujaf-39	2	18	aggressiveness	aggressiveness	NOUN
gujaf-39	2	19	of	of	ADP
gujaf-39	2	20	listed	list	VERB
gujaf-39	2	21	manufacturing	manufacturing	NOUN
gujaf-39	2	22	firms	firm	NOUN
gujaf-39	2	23	in	in	ADP
gujaf-39	2	24	nigeria	nigeria	PROPN
gujaf-39	2	25	kayode	kayode	PROPN
gujaf-39	2	26	ishola	ishola	PROPN
gujaf-39	2	27	abdulkadir	abdulkadir	PROPN
gujaf-39	2	28	department	department	PROPN
gujaf-39	2	29	of	of	ADP
gujaf-39	2	30	accounting	accounting	NOUN
gujaf-39	2	31	,	,	PUNCT
gujaf-39	2	32	ahmadu	ahmadu	PROPN
gujaf-39	2	33	bello	bello	PROPN
gujaf-39	2	34	university	university	PROPN
gujaf-39	2	35	,	,	PUNCT
gujaf-39	2	36	zaria	zaria	PROPN
gujaf-39	2	37	,	,	PUNCT
gujaf-39	2	38	nigeria	nigeria	PROPN
gujaf-39	2	39	smartkayandassociates@gmail.com	smartkayandassociates@gmail.com	PROPN
gujaf-39	2	40	saheed	sahee	VERB
gujaf-39	2	41	olanrewaju	olanrewaju	ADJ
gujaf-39	2	42	issa	issa	PROPN
gujaf-39	2	43	department	department	PROPN
gujaf-39	2	44	of	of	ADP
gujaf-39	2	45	accounting	accounting	NOUN
gujaf-39	2	46	,	,	PUNCT
gujaf-39	2	47	ahmadu	ahmadu	PROPN
gujaf-39	2	48	bello	bello	PROPN
gujaf-39	2	49	university	university	PROPN
gujaf-39	2	50	,	,	PUNCT
gujaf-39	2	51	zaria	zaria	PROPN
gujaf-39	2	52	,	,	PUNCT
gujaf-39	2	53	nigeria	nigeria	PROPN
gujaf-39	3	1	issasaheed22@gmail.com	issasaheed22@gmail.com	X
gujaf-39	3	2	yusuf	yusuf	PROPN
gujaf-39	3	3	danlami	danlami	PROPN
gujaf-39	3	4	yunusa	yunusa	PROPN
gujaf-39	3	5	department	department	PROPN
gujaf-39	3	6	of	of	ADP
gujaf-39	3	7	accounting	accounting	NOUN
gujaf-39	3	8	,	,	PUNCT
gujaf-39	3	9	ahmadu	ahmadu	PROPN
gujaf-39	3	10	bello	bello	PROPN
gujaf-39	3	11	university	university	PROPN
gujaf-39	3	12	,	,	PUNCT
gujaf-39	3	13	zaria	zaria	PROPN
gujaf-39	3	14	,	,	PUNCT
gujaf-39	3	15	nigeria	nigeria	PROPN
gujaf-39	3	16	yunusay73@gmail.com	yunusay73@gmail.com	X
gujaf-39	4	1	abstract	abstract	ADJ
gujaf-39	4	2	this	this	DET
gujaf-39	4	3	study	study	NOUN
gujaf-39	4	4	investigates	investigate	VERB
gujaf-39	4	5	the	the	DET
gujaf-39	4	6	impact	impact	NOUN
gujaf-39	4	7	of	of	ADP
gujaf-39	4	8	firm	firm	ADJ
gujaf-39	4	9	specific	specific	ADJ
gujaf-39	4	10	attributes	attribute	NOUN
gujaf-39	4	11	on	on	ADP
gujaf-39	4	12	corporate	corporate	ADJ
gujaf-39	4	13	tax	tax	NOUN
gujaf-39	4	14	aggressiveness	aggressiveness	NOUN
gujaf-39	4	15	by	by	ADP
gujaf-39	4	16	listed	list	VERB
gujaf-39	4	17	manufacturing	manufacturing	NOUN
gujaf-39	4	18	companies	company	NOUN
gujaf-39	4	19	in	in	ADP
gujaf-39	4	20	nigeria	nigeria	PROPN
gujaf-39	4	21	.	.	PUNCT
gujaf-39	5	1	firm	firm	PROPN
gujaf-39	5	2	attributes	attribute	VERB
gujaf-39	5	3	in	in	ADP
gujaf-39	5	4	this	this	DET
gujaf-39	5	5	study	study	NOUN
gujaf-39	5	6	were	be	AUX
gujaf-39	5	7	measured	measure	VERB
gujaf-39	5	8	by	by	ADP
gujaf-39	5	9	firm	firm	ADJ
gujaf-39	5	10	profitability	profitability	NOUN
gujaf-39	5	11	,	,	PUNCT
gujaf-39	5	12	firm	firm	ADJ
gujaf-39	5	13	leverage	leverage	NOUN
gujaf-39	5	14	,	,	PUNCT
gujaf-39	5	15	capital	capital	NOUN
gujaf-39	5	16	intensity	intensity	NOUN
gujaf-39	5	17	,	,	PUNCT
gujaf-39	5	18	firm	firm	ADJ
gujaf-39	5	19	growth	growth	NOUN
gujaf-39	5	20	and	and	CCONJ
gujaf-39	5	21	firm	firm	ADJ
gujaf-39	5	22	size	size	NOUN
gujaf-39	5	23	.	.	PUNCT
gujaf-39	6	1	while	while	SCONJ
gujaf-39	6	2	corporate	corporate	ADJ
gujaf-39	6	3	tax	tax	NOUN
gujaf-39	6	4	aggressiveness	aggressiveness	NOUN
gujaf-39	6	5	was	be	AUX
gujaf-39	6	6	proxy	proxy	NOUN
gujaf-39	6	7	using	use	VERB
gujaf-39	6	8	effective	effective	ADJ
gujaf-39	6	9	tax	tax	NOUN
gujaf-39	6	10	rate	rate	NOUN
gujaf-39	6	11	(	(	PUNCT
gujaf-39	6	12	etr	etr	PROPN
gujaf-39	6	13	)	)	PUNCT
gujaf-39	6	14	.	.	PUNCT
gujaf-39	7	1	hypothesis	hypothesis	NOUN
gujaf-39	7	2	was	be	AUX
gujaf-39	7	3	tested	test	VERB
gujaf-39	7	4	using	use	VERB
gujaf-39	7	5	data	datum	NOUN
gujaf-39	7	6	obtained	obtain	VERB
gujaf-39	7	7	from	from	ADP
gujaf-39	7	8	annual	annual	ADJ
gujaf-39	7	9	report	report	NOUN
gujaf-39	7	10	of	of	ADP
gujaf-39	7	11	48	48	NUM
gujaf-39	7	12	listed	list	VERB
gujaf-39	7	13	manufacturing	manufacturing	NOUN
gujaf-39	7	14	companies	company	NOUN
gujaf-39	7	15	on	on	ADP
gujaf-39	7	16	nigeria	nigeria	PROPN
gujaf-39	7	17	stock	stock	PROPN
gujaf-39	7	18	exchange	exchange	PROPN
gujaf-39	7	19	from	from	ADP
gujaf-39	7	20	2015	2015	NUM
gujaf-39	7	21	to	to	ADP
gujaf-39	7	22	2019	2019	NUM
gujaf-39	7	23	.	.	PUNCT
gujaf-39	8	1	the	the	DET
gujaf-39	8	2	study	study	NOUN
gujaf-39	8	3	was	be	AUX
gujaf-39	8	4	anchored	anchor	VERB
gujaf-39	8	5	on	on	ADP
gujaf-39	8	6	agency	agency	NOUN
gujaf-39	8	7	theory	theory	NOUN
gujaf-39	8	8	and	and	CCONJ
gujaf-39	8	9	political	political	ADJ
gujaf-39	8	10	cost	cost	NOUN
gujaf-39	8	11	theory	theory	NOUN
gujaf-39	8	12	.	.	PUNCT
gujaf-39	9	1	diagonistic	diagonistic	ADJ
gujaf-39	9	2	tests	test	NOUN
gujaf-39	9	3	such	such	ADJ
gujaf-39	9	4	as	as	ADP
gujaf-39	9	5	multicollinearity	multicollinearity	NOUN
gujaf-39	9	6	,	,	PUNCT
gujaf-39	9	7	heteroskedatiscity	heteroskedatiscity	NOUN
gujaf-39	9	8	,	,	PUNCT
gujaf-39	9	9	hausman	hausman	ADJ
gujaf-39	9	10	test	test	PROPN
gujaf-39	9	11	and	and	CCONJ
gujaf-39	9	12	woodbridge	woodbridge	PROPN
gujaf-39	9	13	test	test	NOUN
gujaf-39	9	14	for	for	ADP
gujaf-39	9	15	auto	auto	NOUN
gujaf-39	9	16	correlation	correlation	NOUN
gujaf-39	9	17	were	be	AUX
gujaf-39	9	18	conducted	conduct	VERB
gujaf-39	9	19	.	.	PUNCT
gujaf-39	10	1	applying	apply	VERB
gujaf-39	10	2	robust	robust	ADJ
gujaf-39	10	3	fixed	fix	VERB
gujaf-39	10	4	effect	effect	NOUN
gujaf-39	10	5	regression	regression	NOUN
gujaf-39	10	6	,	,	PUNCT
gujaf-39	10	7	the	the	DET
gujaf-39	10	8	result	result	NOUN
gujaf-39	10	9	shows	show	VERB
gujaf-39	10	10	that	that	SCONJ
gujaf-39	10	11	leverage	leverage	NOUN
gujaf-39	10	12	and	and	CCONJ
gujaf-39	10	13	capital	capital	NOUN
gujaf-39	10	14	intensity	intensity	NOUN
gujaf-39	10	15	has	have	VERB
gujaf-39	10	16	a	a	DET
gujaf-39	10	17	significant	significant	ADJ
gujaf-39	10	18	positive	positive	ADJ
gujaf-39	10	19	influence	influence	NOUN
gujaf-39	10	20	on	on	ADP
gujaf-39	10	21	corporate	corporate	ADJ
gujaf-39	10	22	tax	tax	NOUN
gujaf-39	10	23	aggressiveness	aggressiveness	NOUN
gujaf-39	10	24	while	while	SCONJ
gujaf-39	10	25	profitability	profitability	NOUN
gujaf-39	10	26	has	have	VERB
gujaf-39	10	27	a	a	DET
gujaf-39	10	28	significant	significant	ADJ
gujaf-39	10	29	negative	negative	ADJ
gujaf-39	10	30	influence	influence	NOUN
gujaf-39	10	31	on	on	ADP
gujaf-39	10	32	corporate	corporate	ADJ
gujaf-39	10	33	tax	tax	NOUN
gujaf-39	10	34	aggressiveness	aggressiveness	NOUN
gujaf-39	10	35	.	.	PUNCT
gujaf-39	11	1	however	however	ADV
gujaf-39	11	2	,	,	PUNCT
gujaf-39	11	3	firm	firm	ADJ
gujaf-39	11	4	size	size	NOUN
gujaf-39	11	5	and	and	CCONJ
gujaf-39	11	6	firm	firm	ADJ
gujaf-39	11	7	growth	growth	NOUN
gujaf-39	11	8	were	be	AUX
gujaf-39	11	9	found	find	VERB
gujaf-39	11	10	to	to	PART
gujaf-39	11	11	have	have	VERB
gujaf-39	11	12	insignificant	insignificant	ADJ
gujaf-39	11	13	relationship	relationship	NOUN
gujaf-39	11	14	withcorporate	withcorporate	ADJ
gujaf-39	11	15	tax	tax	NOUN
gujaf-39	11	16	aggressiveness	aggressiveness	NOUN
gujaf-39	11	17	.	.	PUNCT
gujaf-39	12	1	keywords	keyword	NOUN
gujaf-39	12	2	:	:	PUNCT
gujaf-39	12	3	corporate	corporate	ADJ
gujaf-39	12	4	tax	tax	NOUN
gujaf-39	12	5	aggressiveness	aggressiveness	NOUN
gujaf-39	12	6	,	,	PUNCT
gujaf-39	12	7	firm	firm	ADJ
gujaf-39	12	8	specific	specific	ADJ
gujaf-39	12	9	attributes	attribute	NOUN
gujaf-39	12	10	,	,	PUNCT
gujaf-39	12	11	manufacturing	manufacturing	NOUN
gujaf-39	12	12	companies	company	NOUN
gujaf-39	12	13	,	,	PUNCT
gujaf-39	12	14	nigeria	nigeria	PROPN
gujaf-39	12	15	1	1	NUM
gujaf-39	12	16	.	.	PUNCT
gujaf-39	12	17	introduction	introduction	NOUN
gujaf-39	12	18	globally	globally	ADV
gujaf-39	12	19	,	,	PUNCT
gujaf-39	12	20	there	there	PRON
gujaf-39	12	21	is	be	VERB
gujaf-39	12	22	an	an	DET
gujaf-39	12	23	increasing	increase	VERB
gujaf-39	12	24	interest	interest	NOUN
gujaf-39	12	25	in	in	ADP
gujaf-39	12	26	the	the	DET
gujaf-39	12	27	issues	issue	NOUN
gujaf-39	12	28	related	relate	VERB
gujaf-39	12	29	with	with	ADP
gujaf-39	12	30	tax	tax	NOUN
gujaf-39	12	31	aggressiveness	aggressiveness	NOUN
gujaf-39	12	32	,	,	PUNCT
gujaf-39	12	33	and	and	CCONJ
gujaf-39	12	34	the	the	DET
gujaf-39	12	35	subject	subject	NOUN
gujaf-39	12	36	matter	matter	NOUN
gujaf-39	12	37	has	have	AUX
gujaf-39	12	38	emerge	emerge	VERB
gujaf-39	12	39	as	as	ADP
gujaf-39	12	40	even	even	ADV
gujaf-39	12	41	more	more	ADV
gujaf-39	12	42	prominent	prominent	ADJ
gujaf-39	12	43	in	in	ADP
gujaf-39	12	44	mailto:smartkayandassociates@gmail.com	mailto:smartkayandassociates@gmail.com	PROPN
gujaf-39	12	45	mailto:issasaheed22@gmail.com	mailto:issasaheed22@gmail.com	PROPN
gujaf-39	12	46	mailto:yunusay73@gmail.com	mailto:yunusay73@gmail.com	PROPN
gujaf-39	12	47	gusau	gusau	PROPN
gujaf-39	12	48	journal	journal	PROPN
gujaf-39	12	49	of	of	ADP
gujaf-39	12	50	accounting	accounting	NOUN
gujaf-39	12	51	and	and	CCONJ
gujaf-39	12	52	finance	finance	NOUN
gujaf-39	12	53	,	,	PUNCT
gujaf-39	12	54	vol	vol	NOUN
gujaf-39	12	55	.	.	PUNCT
gujaf-39	13	1	i	i	PRON
gujaf-39	13	2	,	,	PUNCT
gujaf-39	13	3	issue	issue	NOUN
gujaf-39	13	4	2	2	NUM
gujaf-39	13	5	,	,	PUNCT
gujaf-39	13	6	october	october	PROPN
gujaf-39	13	7	,	,	PUNCT
gujaf-39	13	8	2020	2020	NUM
gujaf-39	13	9	2	2	NUM
gujaf-39	13	10	recent	recent	ADJ
gujaf-39	13	11	years	year	NOUN
gujaf-39	13	12	in	in	ADP
gujaf-39	13	13	view	view	NOUN
gujaf-39	13	14	of	of	ADP
gujaf-39	13	15	a	a	DET
gujaf-39	13	16	mixture	mixture	NOUN
gujaf-39	13	17	of	of	ADP
gujaf-39	13	18	political	political	ADJ
gujaf-39	13	19	and	and	CCONJ
gujaf-39	13	20	monetary	monetary	ADJ
gujaf-39	13	21	factors	factor	NOUN
gujaf-39	13	22	which	which	PRON
gujaf-39	13	23	have	have	AUX
gujaf-39	13	24	driven	drive	VERB
gujaf-39	13	25	the	the	DET
gujaf-39	13	26	focus	focus	NOUN
gujaf-39	13	27	of	of	ADP
gujaf-39	13	28	the	the	DET
gujaf-39	13	29	general	general	ADJ
gujaf-39	13	30	public	public	ADJ
gujaf-39	13	31	attention	attention	NOUN
gujaf-39	13	32	towards	towards	ADP
gujaf-39	13	33	corporate	corporate	ADJ
gujaf-39	13	34	decisions	decision	NOUN
gujaf-39	13	35	associated	associate	VERB
gujaf-39	13	36	with	with	ADP
gujaf-39	13	37	taxation	taxation	NOUN
gujaf-39	13	38	(	(	PUNCT
gujaf-39	13	39	wilde	wilde	PROPN
gujaf-39	13	40	&	&	CCONJ
gujaf-39	13	41	wilson	wilson	PROPN
gujaf-39	13	42	,	,	PUNCT
gujaf-39	13	43	2017).taxes	2017).taxes	PROPN
gujaf-39	13	44	are	be	AUX
gujaf-39	13	45	essential	essential	ADJ
gujaf-39	13	46	revenue	revenue	NOUN
gujaf-39	13	47	source	source	NOUN
gujaf-39	13	48	for	for	ADP
gujaf-39	13	49	governments	government	NOUN
gujaf-39	13	50	across	across	ADP
gujaf-39	13	51	the	the	DET
gujaf-39	13	52	world	world	NOUN
gujaf-39	13	53	.	.	PUNCT
gujaf-39	14	1	in	in	ADP
gujaf-39	14	2	africa	africa	PROPN
gujaf-39	14	3	,	,	PUNCT
gujaf-39	14	4	avoiding	avoid	VERB
gujaf-39	14	5	taxes	taxis	NOUN
gujaf-39	14	6	has	have	AUX
gujaf-39	14	7	been	be	AUX
gujaf-39	14	8	named	name	VERB
gujaf-39	14	9	as	as	ADP
gujaf-39	14	10	one	one	NUM
gujaf-39	14	11	of	of	ADP
gujaf-39	14	12	the	the	DET
gujaf-39	14	13	factors	factor	NOUN
gujaf-39	14	14	holding	hold	VERB
gujaf-39	14	15	the	the	DET
gujaf-39	14	16	continent	continent	NOUN
gujaf-39	14	17	back	back	ADV
gujaf-39	14	18	by	by	ADP
gujaf-39	14	19	starving	starve	VERB
gujaf-39	14	20	the	the	DET
gujaf-39	14	21	government	government	NOUN
gujaf-39	14	22	of	of	ADP
gujaf-39	14	23	the	the	DET
gujaf-39	14	24	revenue	revenue	NOUN
gujaf-39	14	25	it	it	PRON
gujaf-39	14	26	needs	need	VERB
gujaf-39	14	27	for	for	ADP
gujaf-39	14	28	development	development	NOUN
gujaf-39	14	29	(	(	PUNCT
gujaf-39	14	30	mayah	mayah	NOUN
gujaf-39	14	31	,	,	PUNCT
gujaf-39	14	32	2015	2015	NUM
gujaf-39	14	33	)	)	PUNCT
gujaf-39	14	34	.	.	PUNCT
gujaf-39	15	1	consequently	consequently	ADV
gujaf-39	15	2	,	,	PUNCT
gujaf-39	15	3	corporate	corporate	ADJ
gujaf-39	15	4	tax	tax	NOUN
gujaf-39	15	5	aggressiveness	aggressiveness	NOUN
gujaf-39	15	6	is	be	AUX
gujaf-39	15	7	seen	see	VERB
gujaf-39	15	8	as	as	ADP
gujaf-39	15	9	one	one	NUM
gujaf-39	15	10	of	of	ADP
gujaf-39	15	11	the	the	DET
gujaf-39	15	12	most	most	ADV
gujaf-39	15	13	challenging	challenging	ADJ
gujaf-39	15	14	issue	issue	NOUN
gujaf-39	15	15	of	of	ADP
gujaf-39	15	16	our	our	PRON
gujaf-39	15	17	era	era	NOUN
gujaf-39	15	18	as	as	SCONJ
gujaf-39	15	19	it	it	PRON
gujaf-39	15	20	represents	represent	VERB
gujaf-39	15	21	a	a	DET
gujaf-39	15	22	severe	severe	ADJ
gujaf-39	15	23	loss	loss	NOUN
gujaf-39	15	24	of	of	ADP
gujaf-39	15	25	revenue	revenue	NOUN
gujaf-39	15	26	to	to	ADP
gujaf-39	15	27	the	the	DET
gujaf-39	15	28	government	government	NOUN
gujaf-39	15	29	of	of	ADP
gujaf-39	15	30	many	many	ADJ
gujaf-39	15	31	advanced	advanced	ADJ
gujaf-39	15	32	and	and	CCONJ
gujaf-39	15	33	growing	grow	VERB
gujaf-39	15	34	economies	economy	NOUN
gujaf-39	15	35	(	(	PUNCT
gujaf-39	15	36	hundai	hundai	PROPN
gujaf-39	15	37	,	,	PUNCT
gujaf-39	15	38	2011	2011	NUM
gujaf-39	15	39	)	)	PUNCT
gujaf-39	15	40	.	.	PUNCT
gujaf-39	16	1	thus	thus	ADV
gujaf-39	16	2	properly	properly	ADV
gujaf-39	16	3	harnessing	harness	VERB
gujaf-39	16	4	amounts	amount	NOUN
gujaf-39	16	5	collected	collect	VERB
gujaf-39	16	6	thru	thru	ADP
gujaf-39	16	7	taxes	taxis	NOUN
gujaf-39	16	8	is	be	AUX
gujaf-39	16	9	a	a	DET
gujaf-39	16	10	major	major	ADJ
gujaf-39	16	11	concern	concern	NOUN
gujaf-39	16	12	for	for	ADP
gujaf-39	16	13	governments	government	NOUN
gujaf-39	16	14	around	around	ADP
gujaf-39	16	15	the	the	DET
gujaf-39	16	16	globe	globe	NOUN
gujaf-39	16	17	.	.	PUNCT
gujaf-39	17	1	there	there	PRON
gujaf-39	17	2	is	be	VERB
gujaf-39	17	3	evidence	evidence	NOUN
gujaf-39	17	4	that	that	SCONJ
gujaf-39	17	5	tax	tax	NOUN
gujaf-39	17	6	aggressiveness	aggressiveness	NOUN
gujaf-39	17	7	behaviour	behaviour	NOUN
gujaf-39	17	8	is	be	AUX
gujaf-39	17	9	practiced	practice	VERB
gujaf-39	17	10	and	and	CCONJ
gujaf-39	17	11	prevalent	prevalent	ADJ
gujaf-39	17	12	among	among	ADP
gujaf-39	17	13	manufacturing	manufacturing	NOUN
gujaf-39	17	14	firms	firm	NOUN
gujaf-39	17	15	in	in	ADP
gujaf-39	17	16	nigeria	nigeria	PROPN
gujaf-39	17	17	(	(	PUNCT
gujaf-39	17	18	onyali	onyali	PROPN
gujaf-39	17	19	&	&	CCONJ
gujaf-39	17	20	okafor	okafor	PROPN
gujaf-39	17	21	,	,	PUNCT
gujaf-39	17	22	2018	2018	NUM
gujaf-39	17	23	)	)	PUNCT
gujaf-39	17	24	.	.	PUNCT
gujaf-39	18	1	this	this	PRON
gujaf-39	18	2	has	have	AUX
gujaf-39	18	3	undermined	undermine	VERB
gujaf-39	18	4	the	the	DET
gujaf-39	18	5	ability	ability	NOUN
gujaf-39	18	6	of	of	ADP
gujaf-39	18	7	the	the	DET
gujaf-39	18	8	nigerian	nigerian	ADJ
gujaf-39	18	9	government	government	NOUN
gujaf-39	18	10	to	to	PART
gujaf-39	18	11	raise	raise	VERB
gujaf-39	18	12	the	the	DET
gujaf-39	18	13	targeted	target	VERB
gujaf-39	18	14	tax	tax	NOUN
gujaf-39	18	15	revenue	revenue	NOUN
gujaf-39	18	16	.	.	PUNCT
gujaf-39	19	1	subsequently	subsequently	ADV
gujaf-39	19	2	,	,	PUNCT
gujaf-39	19	3	the	the	DET
gujaf-39	19	4	nigerian	nigerian	ADJ
gujaf-39	19	5	economic	economic	ADJ
gujaf-39	19	6	growth	growth	NOUN
gujaf-39	19	7	and	and	CCONJ
gujaf-39	19	8	development	development	NOUN
gujaf-39	19	9	will	will	AUX
gujaf-39	19	10	be	be	AUX
gujaf-39	19	11	under	under	ADP
gujaf-39	19	12	threat	threat	NOUN
gujaf-39	19	13	.	.	PUNCT
gujaf-39	20	1	tax	tax	NOUN
gujaf-39	20	2	expense	expense	NOUN
gujaf-39	20	3	is	be	AUX
gujaf-39	20	4	one	one	NUM
gujaf-39	20	5	of	of	ADP
gujaf-39	20	6	the	the	DET
gujaf-39	20	7	most	most	ADV
gujaf-39	20	8	critical	critical	ADJ
gujaf-39	20	9	business	business	NOUN
gujaf-39	20	10	expenses	expense	NOUN
gujaf-39	20	11	acquired	acquire	VERB
gujaf-39	20	12	by	by	ADP
gujaf-39	20	13	an	an	DET
gujaf-39	20	14	organization	organization	NOUN
gujaf-39	20	15	which	which	PRON
gujaf-39	20	16	has	have	VERB
gujaf-39	20	17	an	an	DET
gujaf-39	20	18	effect	effect	NOUN
gujaf-39	20	19	on	on	ADP
gujaf-39	20	20	the	the	DET
gujaf-39	20	21	investors	investor	NOUN
gujaf-39	20	22	’	’	PART
gujaf-39	20	23	wealth	wealth	NOUN
gujaf-39	20	24	.	.	PUNCT
gujaf-39	21	1	shareholders	shareholder	NOUN
gujaf-39	21	2	prefer	prefer	VERB
gujaf-39	21	3	tax	tax	NOUN
gujaf-39	21	4	planning	planning	NOUN
gujaf-39	21	5	activities	activity	NOUN
gujaf-39	21	6	in	in	ADP
gujaf-39	21	7	order	order	NOUN
gujaf-39	21	8	to	to	PART
gujaf-39	21	9	maximize	maximize	VERB
gujaf-39	21	10	the	the	DET
gujaf-39	21	11	value	value	NOUN
gujaf-39	21	12	of	of	ADP
gujaf-39	21	13	the	the	DET
gujaf-39	21	14	company	company	NOUN
gujaf-39	21	15	,	,	PUNCT
gujaf-39	21	16	and	and	CCONJ
gujaf-39	21	17	therefore	therefore	ADV
gujaf-39	21	18	shareholders	shareholder	NOUN
gujaf-39	21	19	seek	seek	VERB
gujaf-39	21	20	tax	tax	NOUN
gujaf-39	21	21	aggressiveness	aggressiveness	NOUN
gujaf-39	21	22	to	to	PART
gujaf-39	21	23	achieve	achieve	VERB
gujaf-39	21	24	these	these	DET
gujaf-39	21	25	goals	goal	NOUN
gujaf-39	21	26	(	(	PUNCT
gujaf-39	21	27	tijjani	tijjani	NOUN
gujaf-39	21	28	,	,	PUNCT
gujaf-39	21	29	2019	2019	NUM
gujaf-39	21	30	)	)	PUNCT
gujaf-39	21	31	.	.	PUNCT
gujaf-39	22	1	given	give	VERB
gujaf-39	22	2	the	the	DET
gujaf-39	22	3	key	key	ADJ
gujaf-39	22	4	goal	goal	NOUN
gujaf-39	22	5	of	of	ADP
gujaf-39	22	6	maximizing	maximize	VERB
gujaf-39	22	7	shareholder	shareholder	NOUN
gujaf-39	22	8	value	value	NOUN
gujaf-39	22	9	,	,	PUNCT
gujaf-39	22	10	firms	firm	NOUN
gujaf-39	22	11	have	have	VERB
gujaf-39	22	12	monetary	monetary	ADJ
gujaf-39	22	13	motivators	motivator	NOUN
gujaf-39	22	14	and	and	CCONJ
gujaf-39	22	15	thus	thus	ADV
gujaf-39	22	16	firms	firm	NOUN
gujaf-39	22	17	tend	tend	VERB
gujaf-39	22	18	to	to	PART
gujaf-39	22	19	employ	employ	VERB
gujaf-39	22	20	different	different	ADJ
gujaf-39	22	21	tax	tax	NOUN
gujaf-39	22	22	aggressiveness	aggressiveness	NOUN
gujaf-39	22	23	techniques	technique	NOUN
gujaf-39	22	24	.	.	PUNCT
gujaf-39	23	1	as	as	ADP
gujaf-39	23	2	such	such	ADJ
gujaf-39	23	3	,	,	PUNCT
gujaf-39	23	4	a	a	DET
gujaf-39	23	5	variety	variety	NOUN
gujaf-39	23	6	of	of	ADP
gujaf-39	23	7	tax	tax	NOUN
gujaf-39	23	8	strategies	strategy	NOUN
gujaf-39	23	9	may	may	AUX
gujaf-39	23	10	be	be	AUX
gujaf-39	23	11	used	use	VERB
gujaf-39	23	12	,	,	PUNCT
gujaf-39	23	13	including	include	VERB
gujaf-39	23	14	some	some	PRON
gujaf-39	23	15	that	that	DET
gujaf-39	23	16	respect	respect	NOUN
gujaf-39	23	17	the	the	DET
gujaf-39	23	18	spirit	spirit	NOUN
gujaf-39	23	19	of	of	ADP
gujaf-39	23	20	the	the	DET
gujaf-39	23	21	law	law	NOUN
gujaf-39	23	22	and	and	CCONJ
gujaf-39	23	23	others	other	NOUN
gujaf-39	23	24	that	that	PRON
gujaf-39	23	25	are	be	AUX
gujaf-39	23	26	considered	consider	VERB
gujaf-39	23	27	aggressive	aggressive	ADJ
gujaf-39	23	28	.	.	PUNCT
gujaf-39	24	1	tax	tax	NOUN
gujaf-39	24	2	aggressiveness	aggressiveness	NOUN
gujaf-39	24	3	therefore	therefore	ADV
gujaf-39	24	4	,	,	PUNCT
gujaf-39	24	5	refers	refer	VERB
gujaf-39	24	6	to	to	ADP
gujaf-39	24	7	the	the	DET
gujaf-39	24	8	aggressive	aggressive	ADJ
gujaf-39	24	9	side	side	NOUN
gujaf-39	24	10	of	of	ADP
gujaf-39	24	11	tax	tax	NOUN
gujaf-39	24	12	avoidance	avoidance	NOUN
gujaf-39	24	13	practices	practice	NOUN
gujaf-39	24	14	.	.	PUNCT
gujaf-39	25	1	strategies	strategy	NOUN
gujaf-39	25	2	employed	employ	VERB
gujaf-39	25	3	to	to	PART
gujaf-39	25	4	carry	carry	VERB
gujaf-39	25	5	out	out	ADP
gujaf-39	25	6	tax	tax	NOUN
gujaf-39	25	7	aggressiveness	aggressiveness	NOUN
gujaf-39	25	8	by	by	ADP
gujaf-39	25	9	quoted	quote	VERB
gujaf-39	25	10	firms	firm	NOUN
gujaf-39	25	11	are	be	AUX
gujaf-39	25	12	in	in	ADP
gujaf-39	25	13	form	form	NOUN
gujaf-39	25	14	of	of	ADP
gujaf-39	25	15	allowable	allowable	ADJ
gujaf-39	25	16	items	item	NOUN
gujaf-39	25	17	which	which	PRON
gujaf-39	25	18	are	be	AUX
gujaf-39	25	19	deductible	deductible	ADJ
gujaf-39	25	20	according	accord	VERB
gujaf-39	25	21	to	to	ADP
gujaf-39	25	22	tax	tax	NOUN
gujaf-39	25	23	laws	law	NOUN
gujaf-39	25	24	like	like	ADP
gujaf-39	25	25	capital	capital	NOUN
gujaf-39	25	26	allowances	allowance	NOUN
gujaf-39	25	27	,	,	PUNCT
gujaf-39	25	28	donations	donation	NOUN
gujaf-39	25	29	,	,	PUNCT
gujaf-39	25	30	deduction	deduction	NOUN
gujaf-39	25	31	of	of	ADP
gujaf-39	25	32	subsidiary	subsidiary	ADJ
gujaf-39	25	33	tax	tax	NOUN
gujaf-39	25	34	in	in	ADP
gujaf-39	25	35	the	the	DET
gujaf-39	25	36	case	case	NOUN
gujaf-39	25	37	of	of	ADP
gujaf-39	25	38	a	a	DET
gujaf-39	25	39	parent	parent	NOUN
gujaf-39	25	40	company	company	NOUN
gujaf-39	25	41	,	,	PUNCT
gujaf-39	25	42	among	among	ADP
gujaf-39	25	43	others	other	NOUN
gujaf-39	25	44	.	.	PUNCT
gujaf-39	26	1	they	they	PRON
gujaf-39	26	2	are	be	AUX
gujaf-39	26	3	deductions	deduction	NOUN
gujaf-39	26	4	permitted	permit	VERB
gujaf-39	26	5	in	in	ADP
gujaf-39	26	6	tax	tax	NOUN
gujaf-39	26	7	laws	law	NOUN
gujaf-39	26	8	which	which	PRON
gujaf-39	26	9	managers	manager	NOUN
gujaf-39	26	10	can	can	AUX
gujaf-39	26	11	take	take	VERB
gujaf-39	26	12	advantage	advantage	NOUN
gujaf-39	26	13	of	of	ADP
gujaf-39	26	14	to	to	PART
gujaf-39	26	15	reduce	reduce	VERB
gujaf-39	26	16	tax	tax	NOUN
gujaf-39	26	17	cost	cost	NOUN
gujaf-39	26	18	.	.	PUNCT
gujaf-39	27	1	others	other	NOUN
gujaf-39	27	2	examples	example	NOUN
gujaf-39	27	3	include	include	VERB
gujaf-39	27	4	sheltering	shelter	VERB
gujaf-39	27	5	activities	activity	NOUN
gujaf-39	27	6	,	,	PUNCT
gujaf-39	27	7	complex	complex	ADJ
gujaf-39	27	8	financial	financial	ADJ
gujaf-39	27	9	reporting	reporting	NOUN
gujaf-39	27	10	,	,	PUNCT
gujaf-39	27	11	thin	thin	ADJ
gujaf-39	27	12	capitalization	capitalization	NOUN
gujaf-39	27	13	,	,	PUNCT
gujaf-39	27	14	transfer	transfer	NOUN
gujaf-39	27	15	pricing	pricing	NOUN
gujaf-39	27	16	,	,	PUNCT
gujaf-39	27	17	increasing	increase	VERB
gujaf-39	27	18	the	the	DET
gujaf-39	27	19	number	number	NOUN
gujaf-39	27	20	of	of	ADP
gujaf-39	27	21	fixed	fix	VERB
gujaf-39	27	22	assets	asset	NOUN
gujaf-39	27	23	and	and	CCONJ
gujaf-39	27	24	amount	amount	NOUN
gujaf-39	27	25	of	of	ADP
gujaf-39	27	26	debt	debt	NOUN
gujaf-39	27	27	,	,	PUNCT
gujaf-39	27	28	reporting	report	VERB
gujaf-39	27	29	losses	loss	NOUN
gujaf-39	27	30	to	to	PART
gujaf-39	27	31	get	get	VERB
gujaf-39	27	32	fiscal	fiscal	ADJ
gujaf-39	27	33	loss	loss	NOUN
gujaf-39	27	34	compensation	compensation	NOUN
gujaf-39	27	35	,	,	PUNCT
gujaf-39	27	36	conducting	conduct	VERB
gujaf-39	27	37	earnings	earning	NOUN
gujaf-39	27	38	reporting	reporting	NOUN
gujaf-39	27	39	management	management	NOUN
gujaf-39	27	40	,	,	PUNCT
gujaf-39	27	41	e.tc	e.tc	PROPN
gujaf-39	27	42	(	(	PUNCT
gujaf-39	27	43	donohoe	donohoe	PROPN
gujaf-39	27	44	&	&	CCONJ
gujaf-39	27	45	knechel	knechel	PROPN
gujaf-39	27	46	,	,	PUNCT
gujaf-39	27	47	2014	2014	NUM
gujaf-39	27	48	;	;	PUNCT
gujaf-39	27	49	rego	rego	PROPN
gujaf-39	27	50	&	&	CCONJ
gujaf-39	27	51	wilson	wilson	PROPN
gujaf-39	27	52	,	,	PUNCT
gujaf-39	27	53	2012	2012	NUM
gujaf-39	27	54	)	)	PUNCT
gujaf-39	27	55	.	.	PUNCT
gujaf-39	28	1	gusau	gusau	PROPN
gujaf-39	28	2	journal	journal	PROPN
gujaf-39	28	3	of	of	ADP
gujaf-39	28	4	accounting	accounting	NOUN
gujaf-39	28	5	and	and	CCONJ
gujaf-39	28	6	finance	finance	NOUN
gujaf-39	28	7	,	,	PUNCT
gujaf-39	28	8	vol	vol	NOUN
gujaf-39	28	9	.	.	PUNCT
gujaf-39	29	1	i	i	PRON
gujaf-39	29	2	,	,	PUNCT
gujaf-39	29	3	issue	issue	NOUN
gujaf-39	29	4	2	2	NUM
gujaf-39	29	5	,	,	PUNCT
gujaf-39	29	6	october	october	PROPN
gujaf-39	29	7	,	,	PUNCT
gujaf-39	29	8	2020	2020	NUM
gujaf-39	29	9	3	3	NUM
gujaf-39	29	10	chen	chen	PROPN
gujaf-39	29	11	,	,	PUNCT
gujaf-39	29	12	chen	chen	PROPN
gujaf-39	29	13	,	,	PUNCT
gujaf-39	29	14	cheng	cheng	PROPN
gujaf-39	29	15	and	and	CCONJ
gujaf-39	29	16	shevlin	shevlin	PROPN
gujaf-39	29	17	(	(	PUNCT
gujaf-39	29	18	2010)posit	2010)posit	NUM
gujaf-39	29	19	that	that	SCONJ
gujaf-39	29	20	the	the	DET
gujaf-39	29	21	benefits	benefit	NOUN
gujaf-39	29	22	of	of	ADP
gujaf-39	29	23	tax	tax	NOUN
gujaf-39	29	24	aggressiveness	aggressiveness	NOUN
gujaf-39	29	25	include	include	VERB
gujaf-39	29	26	greater	great	ADJ
gujaf-39	29	27	tax	tax	NOUN
gujaf-39	29	28	savings	saving	NOUN
gujaf-39	29	29	,	,	PUNCT
gujaf-39	29	30	increase	increase	NOUN
gujaf-39	29	31	in	in	ADP
gujaf-39	29	32	net	net	ADJ
gujaf-39	29	33	earnings	earning	NOUN
gujaf-39	29	34	and	and	CCONJ
gujaf-39	29	35	promoting	promote	VERB
gujaf-39	29	36	the	the	DET
gujaf-39	29	37	wealth	wealth	NOUN
gujaf-39	29	38	maximization	maximization	NOUN
gujaf-39	29	39	goal	goal	NOUN
gujaf-39	29	40	of	of	ADP
gujaf-39	29	41	the	the	DET
gujaf-39	29	42	firm	firm	NOUN
gujaf-39	29	43	.	.	PUNCT
gujaf-39	30	1	however	however	ADV
gujaf-39	30	2	,	,	PUNCT
gujaf-39	30	3	tax	tax	NOUN
gujaf-39	30	4	aggressiveness	aggressiveness	NOUN
gujaf-39	30	5	also	also	ADV
gujaf-39	30	6	has	have	VERB
gujaf-39	30	7	its	its	PRON
gujaf-39	30	8	adverse	adverse	ADJ
gujaf-39	30	9	implications	implication	NOUN
gujaf-39	30	10	.	.	PUNCT
gujaf-39	31	1	there	there	PRON
gujaf-39	31	2	are	be	VERB
gujaf-39	31	3	potential	potential	ADJ
gujaf-39	31	4	costs	cost	NOUN
gujaf-39	31	5	related	relate	VERB
gujaf-39	31	6	to	to	ADP
gujaf-39	31	7	strategies	strategy	NOUN
gujaf-39	31	8	to	to	PART
gujaf-39	31	9	minimize	minimize	VERB
gujaf-39	31	10	taxes	taxis	NOUN
gujaf-39	31	11	,	,	PUNCT
gujaf-39	31	12	such	such	ADJ
gujaf-39	31	13	as	as	ADP
gujaf-39	31	14	implementation	implementation	NOUN
gujaf-39	31	15	and	and	CCONJ
gujaf-39	31	16	transaction	transaction	NOUN
gujaf-39	31	17	costs	cost	NOUN
gujaf-39	31	18	,	,	PUNCT
gujaf-39	31	19	possible	possible	ADJ
gujaf-39	31	20	penalties	penalty	NOUN
gujaf-39	31	21	imposed	impose	VERB
gujaf-39	31	22	by	by	ADP
gujaf-39	31	23	the	the	DET
gujaf-39	31	24	tax	tax	NOUN
gujaf-39	31	25	authorities	authority	NOUN
gujaf-39	31	26	and	and	CCONJ
gujaf-39	31	27	reputational	reputational	ADJ
gujaf-39	31	28	reputation	reputation	NOUN
gujaf-39	31	29	risks	risk	NOUN
gujaf-39	31	30	,	,	PUNCT
gujaf-39	31	31	that	that	PRON
gujaf-39	31	32	must	must	AUX
gujaf-39	31	33	be	be	AUX
gujaf-39	31	34	pondered	ponder	VERB
gujaf-39	31	35	(	(	PUNCT
gujaf-39	31	36	hanlon	hanlon	NOUN
gujaf-39	31	37	&	&	CCONJ
gujaf-39	31	38	slemrod	slemrod	PROPN
gujaf-39	31	39	,	,	PUNCT
gujaf-39	31	40	2009).tax	2009).tax	NUM
gujaf-39	31	41	aggressiveness	aggressiveness	NOUN
gujaf-39	31	42	is	be	AUX
gujaf-39	31	43	often	often	ADV
gujaf-39	31	44	detected	detect	VERB
gujaf-39	31	45	by	by	ADP
gujaf-39	31	46	the	the	DET
gujaf-39	31	47	use	use	NOUN
gujaf-39	31	48	of	of	ADP
gujaf-39	31	49	effective	effective	ADJ
gujaf-39	31	50	tax	tax	NOUN
gujaf-39	31	51	rate	rate	NOUN
gujaf-39	31	52	(	(	PUNCT
gujaf-39	31	53	etr	etr	PROPN
gujaf-39	31	54	)	)	PUNCT
gujaf-39	31	55	.	.	PUNCT
gujaf-39	32	1	declining	decline	VERB
gujaf-39	32	2	effective	effective	ADJ
gujaf-39	32	3	tax	tax	NOUN
gujaf-39	32	4	rates	rate	NOUN
gujaf-39	32	5	indicate	indicate	VERB
gujaf-39	32	6	that	that	SCONJ
gujaf-39	32	7	firms	firm	NOUN
gujaf-39	32	8	tend	tend	VERB
gujaf-39	32	9	to	to	PART
gujaf-39	32	10	be	be	AUX
gujaf-39	32	11	more	more	ADV
gujaf-39	32	12	aggressive	aggressive	ADJ
gujaf-39	32	13	in	in	ADP
gujaf-39	32	14	tax	tax	NOUN
gujaf-39	32	15	-	-	PUNCT
gujaf-39	32	16	aggressive	aggressive	ADJ
gujaf-39	32	17	behavior	behavior	NOUN
gujaf-39	32	18	(	(	PUNCT
gujaf-39	32	19	salman	salman	PROPN
gujaf-39	32	20	,	,	PUNCT
gujaf-39	32	21	anshori	anshori	NOUN
gujaf-39	32	22	and	and	CCONJ
gujaf-39	32	23	tjaraka	tjaraka	NOUN
gujaf-39	32	24	,	,	PUNCT
gujaf-39	32	25	2018	2018	NUM
gujaf-39	32	26	)	)	PUNCT
gujaf-39	32	27	.	.	PUNCT
gujaf-39	33	1	previous	previous	ADJ
gujaf-39	33	2	research	research	NOUN
gujaf-39	33	3	has	have	AUX
gujaf-39	33	4	shown	show	VERB
gujaf-39	33	5	that	that	SCONJ
gujaf-39	33	6	the	the	DET
gujaf-39	33	7	level	level	NOUN
gujaf-39	33	8	of	of	ADP
gujaf-39	33	9	tax	tax	NOUN
gujaf-39	33	10	aggressiveness	aggressiveness	NOUN
gujaf-39	33	11	varies	vary	VERB
gujaf-39	33	12	across	across	ADP
gujaf-39	33	13	companies	company	NOUN
gujaf-39	33	14	as	as	SCONJ
gujaf-39	33	15	some	some	DET
gujaf-39	33	16	companies	company	NOUN
gujaf-39	33	17	have	have	VERB
gujaf-39	33	18	a	a	DET
gujaf-39	33	19	greater	great	ADJ
gujaf-39	33	20	tendency	tendency	NOUN
gujaf-39	33	21	to	to	PART
gujaf-39	33	22	engage	engage	VERB
gujaf-39	33	23	in	in	ADP
gujaf-39	33	24	tax	tax	NOUN
gujaf-39	33	25	aggressiveness	aggressiveness	NOUN
gujaf-39	33	26	than	than	ADP
gujaf-39	33	27	others(pratama	others(pratama	PROPN
gujaf-39	33	28	,	,	PUNCT
gujaf-39	33	29	2017	2017	NUM
gujaf-39	33	30	;	;	PUNCT
gujaf-39	34	1	salman	salman	PROPN
gujaf-39	34	2	et	et	PROPN
gujaf-39	34	3	al	al	PROPN
gujaf-39	34	4	.	.	PROPN
gujaf-39	34	5	,	,	PUNCT
gujaf-39	34	6	2018	2018	NUM
gujaf-39	34	7	)	)	PUNCT
gujaf-39	34	8	.	.	PUNCT
gujaf-39	35	1	management	management	NOUN
gujaf-39	35	2	may	may	AUX
gujaf-39	35	3	exploit	exploit	VERB
gujaf-39	35	4	tax	tax	NOUN
gujaf-39	35	5	reducingactivities	reducingactivitie	NOUN
gujaf-39	35	6	considering	consider	VERB
gujaf-39	35	7	the	the	DET
gujaf-39	35	8	influence	influence	NOUN
gujaf-39	35	9	of	of	ADP
gujaf-39	35	10	firm	firm	ADJ
gujaf-39	35	11	attributes	attribute	NOUN
gujaf-39	35	12	such	such	ADJ
gujaf-39	35	13	as	as	ADP
gujaf-39	35	14	on	on	ADP
gujaf-39	35	15	tax	tax	NOUN
gujaf-39	35	16	aggressiveness	aggressiveness	NOUN
gujaf-39	35	17	hence	hence	ADV
gujaf-39	35	18	,	,	PUNCT
gujaf-39	35	19	firm	firm	ADJ
gujaf-39	35	20	attributes	attribute	NOUN
gujaf-39	35	21	should	should	AUX
gujaf-39	35	22	be	be	AUX
gujaf-39	35	23	considered	consider	VERB
gujaf-39	35	24	as	as	ADP
gujaf-39	35	25	a	a	DET
gujaf-39	35	26	key	key	ADJ
gujaf-39	35	27	factor	factor	NOUN
gujaf-39	35	28	in	in	ADP
gujaf-39	35	29	thesuccess	thesuccess	NOUN
gujaf-39	35	30	or	or	CCONJ
gujaf-39	35	31	termination	termination	NOUN
gujaf-39	35	32	of	of	ADP
gujaf-39	35	33	aggressive	aggressive	ADJ
gujaf-39	35	34	tax	tax	NOUN
gujaf-39	35	35	behavior	behavior	NOUN
gujaf-39	35	36	(	(	PUNCT
gujaf-39	35	37	richardson	richardson	PROPN
gujaf-39	35	38	,	,	PUNCT
gujaf-39	35	39	taylor	taylor	PROPN
gujaf-39	35	40	,	,	PUNCT
gujaf-39	35	41	&	&	CCONJ
gujaf-39	35	42	lanis	lanis	PROPN
gujaf-39	35	43	,	,	PUNCT
gujaf-39	35	44	2013	2013	NUM
gujaf-39	35	45	)	)	PUNCT
gujaf-39	35	46	.	.	PUNCT
gujaf-39	36	1	researchers	researcher	NOUN
gujaf-39	36	2	have	have	AUX
gujaf-39	36	3	used	use	VERB
gujaf-39	36	4	different	different	ADJ
gujaf-39	36	5	proxies	proxy	NOUN
gujaf-39	36	6	to	to	PART
gujaf-39	36	7	represent	represent	VERB
gujaf-39	36	8	firm	firm	ADJ
gujaf-39	36	9	attributes	attribute	NOUN
gujaf-39	36	10	.	.	PUNCT
gujaf-39	37	1	following	follow	VERB
gujaf-39	37	2	previous	previous	ADJ
gujaf-39	37	3	literature	literature	NOUN
gujaf-39	37	4	(	(	PUNCT
gujaf-39	37	5	minnick	minnick	PROPN
gujaf-39	37	6	&	&	CCONJ
gujaf-39	37	7	noga	noga	PROPN
gujaf-39	37	8	,	,	PUNCT
gujaf-39	37	9	2010	2010	NUM
gujaf-39	37	10	;	;	PUNCT
gujaf-39	37	11	richardson	richardson	PROPN
gujaf-39	37	12	et	et	PROPN
gujaf-39	37	13	al	al	PROPN
gujaf-39	37	14	.	.	PROPN
gujaf-39	37	15	,	,	PUNCT
gujaf-39	37	16	2013	2013	NUM
gujaf-39	37	17	)	)	PUNCT
gujaf-39	37	18	we	we	PRON
gujaf-39	37	19	are	be	AUX
gujaf-39	37	20	interested	interested	ADJ
gujaf-39	37	21	in	in	ADP
gujaf-39	37	22	the	the	DET
gujaf-39	37	23	influence	influence	NOUN
gujaf-39	37	24	of	of	ADP
gujaf-39	37	25	profitability	profitability	NOUN
gujaf-39	37	26	,	,	PUNCT
gujaf-39	37	27	leverage	leverage	NOUN
gujaf-39	37	28	,	,	PUNCT
gujaf-39	37	29	capital	capital	NOUN
gujaf-39	37	30	intensity	intensity	NOUN
gujaf-39	37	31	,	,	PUNCT
gujaf-39	37	32	firm	firm	ADJ
gujaf-39	37	33	growth	growth	NOUN
gujaf-39	37	34	,	,	PUNCT
gujaf-39	37	35	and	and	CCONJ
gujaf-39	37	36	firm	firm	ADJ
gujaf-39	37	37	size	size	NOUN
gujaf-39	37	38	on	on	ADP
gujaf-39	37	39	effective	effective	ADJ
gujaf-39	37	40	tax	tax	NOUN
gujaf-39	37	41	rates	rate	NOUN
gujaf-39	37	42	.	.	PUNCT
gujaf-39	38	1	profitability	profitability	NOUN
gujaf-39	38	2	is	be	AUX
gujaf-39	38	3	seen	see	VERB
gujaf-39	38	4	as	as	ADP
gujaf-39	38	5	a	a	DET
gujaf-39	38	6	firms	firm	NOUN
gujaf-39	38	7	’	'	PUNCT
gujaf-39	38	8	intuitive	intuitive	ADJ
gujaf-39	38	9	indicator	indicator	NOUN
gujaf-39	38	10	with	with	ADP
gujaf-39	38	11	capacity	capacity	NOUN
gujaf-39	38	12	to	to	PART
gujaf-39	38	13	influence	influence	VERB
gujaf-39	38	14	effective	effective	ADJ
gujaf-39	38	15	tax	tax	NOUN
gujaf-39	38	16	rate	rate	NOUN
gujaf-39	38	17	.	.	PUNCT
gujaf-39	39	1	firms	firm	NOUN
gujaf-39	39	2	with	with	ADP
gujaf-39	39	3	high	high	ADJ
gujaf-39	39	4	profitability	profitability	NOUN
gujaf-39	39	5	tend	tend	VERB
gujaf-39	39	6	to	to	PART
gujaf-39	39	7	be	be	AUX
gujaf-39	39	8	high	high	ADJ
gujaf-39	39	9	in	in	ADP
gujaf-39	39	10	tax	tax	NOUN
gujaf-39	39	11	aggressiveness	aggressiveness	NOUN
gujaf-39	39	12	,	,	PUNCT
gujaf-39	39	13	because	because	SCONJ
gujaf-39	39	14	they	they	PRON
gujaf-39	39	15	can	can	AUX
gujaf-39	39	16	have	have	VERB
gujaf-39	39	17	more	more	ADJ
gujaf-39	39	18	resources	resource	NOUN
gujaf-39	39	19	to	to	PART
gujaf-39	39	20	invest	invest	VERB
gujaf-39	39	21	in	in	ADP
gujaf-39	39	22	tax	tax	NOUN
gujaf-39	39	23	planning	planning	NOUN
gujaf-39	39	24	activities	activity	NOUN
gujaf-39	39	25	and	and	CCONJ
gujaf-39	39	26	take	take	VERB
gujaf-39	39	27	advantage	advantage	NOUN
gujaf-39	39	28	of	of	ADP
gujaf-39	39	29	tax	tax	NOUN
gujaf-39	39	30	incentives	incentive	NOUN
gujaf-39	39	31	and	and	CCONJ
gujaf-39	39	32	tax	tax	NOUN
gujaf-39	39	33	provisions	provision	NOUN
gujaf-39	39	34	to	to	PART
gujaf-39	39	35	reduce	reduce	VERB
gujaf-39	39	36	income	income	NOUN
gujaf-39	39	37	taxed	tax	VERB
gujaf-39	39	38	and	and	CCONJ
gujaf-39	39	39	income	income	NOUN
gujaf-39	39	40	taxes	taxis	NOUN
gujaf-39	39	41	so	so	SCONJ
gujaf-39	39	42	that	that	SCONJ
gujaf-39	39	43	the	the	DET
gujaf-39	39	44	effective	effective	ADJ
gujaf-39	39	45	tax	tax	NOUN
gujaf-39	39	46	rate	rate	NOUN
gujaf-39	39	47	becomes	become	VERB
gujaf-39	39	48	low	low	ADJ
gujaf-39	39	49	(	(	PUNCT
gujaf-39	39	50	pratama	pratama	NOUN
gujaf-39	39	51	,	,	PUNCT
gujaf-39	39	52	2017	2017	NUM
gujaf-39	39	53	)	)	PUNCT
gujaf-39	39	54	.	.	PUNCT
gujaf-39	40	1	leverage	leverage	NOUN
gujaf-39	40	2	has	have	AUX
gujaf-39	40	3	been	be	AUX
gujaf-39	40	4	observed	observe	VERB
gujaf-39	40	5	as	as	ADP
gujaf-39	40	6	a	a	DET
gujaf-39	40	7	fundamental	fundamental	ADJ
gujaf-39	40	8	factor	factor	NOUN
gujaf-39	40	9	that	that	PRON
gujaf-39	40	10	can	can	AUX
gujaf-39	40	11	influence	influence	VERB
gujaf-39	40	12	the	the	DET
gujaf-39	40	13	level	level	NOUN
gujaf-39	40	14	of	of	ADP
gujaf-39	40	15	tax	tax	NOUN
gujaf-39	40	16	aggressiveness	aggressiveness	NOUN
gujaf-39	40	17	(	(	PUNCT
gujaf-39	40	18	ribeiro	ribeiro	PROPN
gujaf-39	40	19	,	,	PUNCT
gujaf-39	40	20	cerqueira	cerqueira	PROPN
gujaf-39	40	21	,	,	PUNCT
gujaf-39	40	22	&	&	CCONJ
gujaf-39	40	23	brandão	brandão	PROPN
gujaf-39	40	24	,	,	PUNCT
gujaf-39	40	25	2015	2015	NUM
gujaf-39	40	26	)	)	PUNCT
gujaf-39	40	27	.	.	PUNCT
gujaf-39	41	1	this	this	PRON
gujaf-39	41	2	is	be	AUX
gujaf-39	41	3	because	because	SCONJ
gujaf-39	41	4	firms	firm	NOUN
gujaf-39	41	5	with	with	ADP
gujaf-39	41	6	a	a	DET
gujaf-39	41	7	high	high	ADJ
gujaf-39	41	8	level	level	NOUN
gujaf-39	41	9	of	of	ADP
gujaf-39	41	10	debt	debt	NOUN
gujaf-39	41	11	can	can	AUX
gujaf-39	41	12	use	use	VERB
gujaf-39	41	13	the	the	DET
gujaf-39	41	14	deductibility	deductibility	NOUN
gujaf-39	41	15	of	of	ADP
gujaf-39	41	16	interest	interest	NOUN
gujaf-39	41	17	expenses	expense	NOUN
gujaf-39	41	18	to	to	PART
gujaf-39	41	19	reduce	reduce	VERB
gujaf-39	41	20	tax	tax	NOUN
gujaf-39	41	21	burden	burden	NOUN
gujaf-39	41	22	.	.	PUNCT
gujaf-39	42	1	in	in	ADP
gujaf-39	42	2	addition	addition	NOUN
gujaf-39	42	3	,	,	PUNCT
gujaf-39	42	4	firms	firm	NOUN
gujaf-39	42	5	that	that	PRON
gujaf-39	42	6	are	be	AUX
gujaf-39	42	7	more	more	ADJ
gujaf-39	42	8	capital	capital	NOUN
gujaf-39	42	9	intensive	intensive	ADJ
gujaf-39	42	10	(	(	PUNCT
gujaf-39	42	11	high	high	ADJ
gujaf-39	42	12	level	level	NOUN
gujaf-39	42	13	of	of	ADP
gujaf-39	42	14	property	property	NOUN
gujaf-39	42	15	,	,	PUNCT
gujaf-39	42	16	plant	plant	NOUN
gujaf-39	42	17	and	and	CCONJ
gujaf-39	42	18	equipment	equipment	NOUN
gujaf-39	42	19	)	)	PUNCT
gujaf-39	42	20	benefit	benefit	VERB
gujaf-39	42	21	more	more	ADJ
gujaf-39	42	22	from	from	ADP
gujaf-39	42	23	depreciations	depreciation	NOUN
gujaf-39	42	24	deductibility	deductibility	NOUN
gujaf-39	42	25	which	which	PRON
gujaf-39	42	26	causes	cause	VERB
gujaf-39	42	27	a	a	DET
gujaf-39	42	28	reduction	reduction	NOUN
gujaf-39	42	29	in	in	ADP
gujaf-39	42	30	etr	etr	PROPN
gujaf-39	42	31	.	.	PUNCT
gujaf-39	43	1	due	due	ADP
gujaf-39	43	2	to	to	ADP
gujaf-39	43	3	the	the	DET
gujaf-39	43	4	existence	existence	NOUN
gujaf-39	43	5	of	of	ADP
gujaf-39	43	6	different	different	ADJ
gujaf-39	43	7	depreciation	depreciation	NOUN
gujaf-39	43	8	methods	method	NOUN
gujaf-39	43	9	,	,	PUNCT
gujaf-39	43	10	more	more	ADJ
gujaf-39	43	11	capital	capital	NOUN
gujaf-39	43	12	-	-	PUNCT
gujaf-39	43	13	intensive	intensive	ADJ
gujaf-39	43	14	firms	firm	NOUN
gujaf-39	43	15	can	can	AUX
gujaf-39	43	16	easier	easier	ADV
gujaf-39	43	17	manage	manage	VERB
gujaf-39	43	18	taxes	taxis	NOUN
gujaf-39	43	19	by	by	ADP
gujaf-39	43	20	accelerating	accelerate	VERB
gujaf-39	43	21	or	or	CCONJ
gujaf-39	43	22	deferring	defer	VERB
gujaf-39	43	23	depreciation	depreciation	NOUN
gujaf-39	43	24	expense	expense	NOUN
gujaf-39	43	25	and	and	CCONJ
gujaf-39	43	26	,	,	PUNCT
gujaf-39	43	27	consequently	consequently	ADV
gujaf-39	43	28	,	,	PUNCT
gujaf-39	43	29	they	they	PRON
gujaf-39	43	30	can	can	AUX
gujaf-39	43	31	take	take	VERB
gujaf-39	43	32	advantage	advantage	NOUN
gujaf-39	43	33	from	from	ADP
gujaf-39	43	34	temporary	temporary	ADJ
gujaf-39	43	35	book	book	NOUN
gujaf-39	43	36	difference(kraft	difference(kraft	PROPN
gujaf-39	43	37	,	,	PUNCT
gujaf-39	43	38	2014	2014	NUM
gujaf-39	43	39	)	)	PUNCT
gujaf-39	43	40	.	.	PUNCT
gujaf-39	44	1	gusau	gusau	PROPN
gujaf-39	44	2	journal	journal	PROPN
gujaf-39	44	3	of	of	ADP
gujaf-39	44	4	accounting	accounting	NOUN
gujaf-39	44	5	and	and	CCONJ
gujaf-39	44	6	finance	finance	NOUN
gujaf-39	44	7	,	,	PUNCT
gujaf-39	44	8	vol	vol	NOUN
gujaf-39	44	9	.	.	PUNCT
gujaf-39	45	1	i	i	PRON
gujaf-39	45	2	,	,	PUNCT
gujaf-39	45	3	issue	issue	NOUN
gujaf-39	45	4	2	2	NUM
gujaf-39	45	5	,	,	PUNCT
gujaf-39	45	6	october	october	PROPN
gujaf-39	45	7	,	,	PUNCT
gujaf-39	45	8	2020	2020	NUM
gujaf-39	45	9	4	4	NUM
gujaf-39	45	10	another	another	DET
gujaf-39	45	11	factor	factor	NOUN
gujaf-39	45	12	that	that	PRON
gujaf-39	45	13	gives	give	VERB
gujaf-39	45	14	can	can	AUX
gujaf-39	45	15	influence	influence	VERB
gujaf-39	45	16	on	on	ADP
gujaf-39	45	17	tax	tax	NOUN
gujaf-39	45	18	aggressiveness	aggressiveness	NOUN
gujaf-39	45	19	is	be	AUX
gujaf-39	45	20	firm	firm	ADJ
gujaf-39	45	21	growth	growth	NOUN
gujaf-39	45	22	.	.	PUNCT
gujaf-39	46	1	an	an	DET
gujaf-39	46	2	increase	increase	NOUN
gujaf-39	46	3	in	in	ADP
gujaf-39	46	4	firm	firm	ADJ
gujaf-39	46	5	growth	growth	NOUN
gujaf-39	46	6	will	will	AUX
gujaf-39	46	7	result	result	VERB
gujaf-39	46	8	in	in	ADP
gujaf-39	46	9	an	an	DET
gujaf-39	46	10	increase	increase	NOUN
gujaf-39	46	11	in	in	ADP
gujaf-39	46	12	sales	sale	NOUN
gujaf-39	46	13	,	,	PUNCT
gujaf-39	46	14	thereby	thereby	ADV
gujaf-39	46	15	increasing	increase	VERB
gujaf-39	46	16	financial	financial	ADJ
gujaf-39	46	17	and	and	CCONJ
gujaf-39	46	18	taxable	taxable	ADJ
gujaf-39	46	19	income	income	NOUN
gujaf-39	46	20	unless	unless	SCONJ
gujaf-39	46	21	expenses	expense	NOUN
gujaf-39	46	22	also	also	ADV
gujaf-39	46	23	raise	raise	VERB
gujaf-39	46	24	excessively	excessively	ADV
gujaf-39	46	25	,	,	PUNCT
gujaf-39	46	26	this	this	DET
gujaf-39	46	27	result	result	NOUN
gujaf-39	46	28	in	in	ADP
gujaf-39	46	29	additional	additional	ADJ
gujaf-39	46	30	tax	tax	NOUN
gujaf-39	46	31	cost	cost	NOUN
gujaf-39	46	32	burden	burden	NOUN
gujaf-39	46	33	for	for	ADP
gujaf-39	46	34	the	the	DET
gujaf-39	46	35	company	company	NOUN
gujaf-39	46	36	.	.	PUNCT
gujaf-39	47	1	this	this	DET
gujaf-39	47	2	condition	condition	NOUN
gujaf-39	47	3	will	will	AUX
gujaf-39	47	4	entice	entice	VERB
gujaf-39	47	5	the	the	DET
gujaf-39	47	6	firm	firm	NOUN
gujaf-39	47	7	to	to	PART
gujaf-39	47	8	select	select	VERB
gujaf-39	47	9	an	an	DET
gujaf-39	47	10	aggressive	aggressive	ADJ
gujaf-39	47	11	tax	tax	NOUN
gujaf-39	47	12	strategy	strategy	NOUN
gujaf-39	47	13	(	(	PUNCT
gujaf-39	47	14	goh	goh	PROPN
gujaf-39	47	15	,	,	PUNCT
gujaf-39	47	16	lee	lee	PROPN
gujaf-39	47	17	,	,	PUNCT
gujaf-39	47	18	lim	lim	PROPN
gujaf-39	47	19	,	,	PUNCT
gujaf-39	47	20	&	&	CCONJ
gujaf-39	47	21	shevlin	shevlin	PROPN
gujaf-39	47	22	,	,	PUNCT
gujaf-39	47	23	2016).in	2016).in	PRON
gujaf-39	47	24	contrast	contrast	NOUN
gujaf-39	47	25	,	,	PUNCT
gujaf-39	47	26	dyreng	dyreng	NOUN
gujaf-39	47	27	,	,	PUNCT
gujaf-39	47	28	hanlon	hanlon	NOUN
gujaf-39	47	29	and	and	CCONJ
gujaf-39	47	30	maydew	maydew	NOUN
gujaf-39	47	31	(	(	PUNCT
gujaf-39	47	32	2008	2008	NUM
gujaf-39	47	33	)	)	PUNCT
gujaf-39	47	34	shows	show	VERB
gujaf-39	47	35	that	that	SCONJ
gujaf-39	47	36	the	the	DET
gujaf-39	47	37	company	company	NOUN
gujaf-39	47	38	’s	’s	PART
gujaf-39	47	39	size	size	NOUN
gujaf-39	47	40	plays	play	VERB
gujaf-39	47	41	a	a	DET
gujaf-39	47	42	role	role	NOUN
gujaf-39	47	43	in	in	ADP
gujaf-39	47	44	tax	tax	NOUN
gujaf-39	47	45	management	management	NOUN
gujaf-39	47	46	as	as	SCONJ
gujaf-39	47	47	larger	large	ADJ
gujaf-39	47	48	firms	firm	NOUN
gujaf-39	47	49	are	be	AUX
gujaf-39	47	50	more	more	ADV
gujaf-39	47	51	visible	visible	ADJ
gujaf-39	47	52	and	and	CCONJ
gujaf-39	47	53	receive	receive	VERB
gujaf-39	47	54	higher	high	ADJ
gujaf-39	47	55	levels	level	NOUN
gujaf-39	47	56	of	of	ADP
gujaf-39	47	57	scrutiny	scrutiny	NOUN
gujaf-39	47	58	.	.	PUNCT
gujaf-39	48	1	this	this	PRON
gujaf-39	48	2	will	will	AUX
gujaf-39	48	3	increase	increase	VERB
gujaf-39	48	4	the	the	DET
gujaf-39	48	5	likelihood	likelihood	NOUN
gujaf-39	48	6	that	that	SCONJ
gujaf-39	48	7	any	any	DET
gujaf-39	48	8	tax	tax	NOUN
gujaf-39	48	9	manipulations	manipulation	NOUN
gujaf-39	48	10	would	would	AUX
gujaf-39	48	11	be	be	AUX
gujaf-39	48	12	detected	detect	VERB
gujaf-39	48	13	and	and	CCONJ
gujaf-39	48	14	thus	thus	ADV
gujaf-39	48	15	give	give	VERB
gujaf-39	48	16	incentive	incentive	NOUN
gujaf-39	48	17	to	to	PART
gujaf-39	48	18	be	be	AUX
gujaf-39	48	19	less	less	ADJ
gujaf-39	48	20	tax	tax	NOUN
gujaf-39	48	21	aggressive	aggressive	ADJ
gujaf-39	48	22	in	in	ADP
gujaf-39	48	23	consideration	consideration	NOUN
gujaf-39	48	24	of	of	ADP
gujaf-39	48	25	the	the	DET
gujaf-39	48	26	firm	firm	NOUN
gujaf-39	48	27	’s	’s	PART
gujaf-39	48	28	reputation	reputation	NOUN
gujaf-39	48	29	and	and	CCONJ
gujaf-39	48	30	its	its	PRON
gujaf-39	48	31	growth	growth	NOUN
gujaf-39	48	32	.	.	PUNCT
gujaf-39	49	1	since	since	SCONJ
gujaf-39	49	2	the	the	DET
gujaf-39	49	3	proliferation	proliferation	NOUN
gujaf-39	49	4	of	of	ADP
gujaf-39	49	5	corporate	corporate	ADJ
gujaf-39	49	6	scandals	scandal	NOUN
gujaf-39	49	7	in	in	ADP
gujaf-39	49	8	the	the	DET
gujaf-39	49	9	last	last	ADJ
gujaf-39	49	10	decade	decade	NOUN
gujaf-39	49	11	,	,	PUNCT
gujaf-39	49	12	the	the	DET
gujaf-39	49	13	study	study	NOUN
gujaf-39	49	14	of	of	ADP
gujaf-39	49	15	tax	tax	NOUN
gujaf-39	49	16	aggressiveness	aggressiveness	NOUN
gujaf-39	49	17	has	have	AUX
gujaf-39	49	18	been	be	AUX
gujaf-39	49	19	subject	subject	ADJ
gujaf-39	49	20	of	of	ADP
gujaf-39	49	21	many	many	ADJ
gujaf-39	49	22	intense	intense	ADJ
gujaf-39	49	23	reflections	reflection	NOUN
gujaf-39	49	24	of	of	ADP
gujaf-39	49	25	researchers	researcher	NOUN
gujaf-39	49	26	around	around	ADP
gujaf-39	49	27	the	the	DET
gujaf-39	49	28	globe	globe	NOUN
gujaf-39	49	29	.	.	PUNCT
gujaf-39	50	1	localizing	localize	VERB
gujaf-39	50	2	the	the	DET
gujaf-39	50	3	focus	focus	NOUN
gujaf-39	50	4	to	to	ADP
gujaf-39	50	5	nigeria	nigeria	PRON
gujaf-39	50	6	,	,	PUNCT
gujaf-39	50	7	the	the	DET
gujaf-39	50	8	researcher	researcher	NOUN
gujaf-39	50	9	observes	observe	VERB
gujaf-39	50	10	that	that	SCONJ
gujaf-39	50	11	the	the	DET
gujaf-39	50	12	study	study	NOUN
gujaf-39	50	13	of	of	ADP
gujaf-39	50	14	corporate	corporate	ADJ
gujaf-39	50	15	tax	tax	NOUN
gujaf-39	50	16	aggressiveness	aggressiveness	NOUN
gujaf-39	50	17	is	be	AUX
gujaf-39	50	18	yet	yet	ADV
gujaf-39	50	19	to	to	PART
gujaf-39	50	20	gather	gather	VERB
gujaf-39	50	21	full	full	ADJ
gujaf-39	50	22	momentum	momentum	NOUN
gujaf-39	50	23	.	.	PUNCT
gujaf-39	51	1	particularly	particularly	ADV
gujaf-39	51	2	the	the	DET
gujaf-39	51	3	nexus	nexus	NOUN
gujaf-39	51	4	between	between	ADP
gujaf-39	51	5	firm	firm	ADJ
gujaf-39	51	6	characteristics	characteristic	NOUN
gujaf-39	51	7	and	and	CCONJ
gujaf-39	51	8	tax	tax	NOUN
gujaf-39	51	9	aggressiveness	aggressiveness	NOUN
gujaf-39	51	10	of	of	ADP
gujaf-39	51	11	listed	list	VERB
gujaf-39	51	12	companies	company	NOUN
gujaf-39	51	13	is	be	AUX
gujaf-39	51	14	yet	yet	ADV
gujaf-39	51	15	to	to	PART
gujaf-39	51	16	gain	gain	VERB
gujaf-39	51	17	ascendancy	ascendancy	NOUN
gujaf-39	51	18	in	in	ADP
gujaf-39	51	19	developing	develop	VERB
gujaf-39	51	20	countries	country	NOUN
gujaf-39	51	21	like	like	ADP
gujaf-39	51	22	nigeria	nigeria	PROPN
gujaf-39	51	23	.	.	PUNCT
gujaf-39	52	1	most	most	ADJ
gujaf-39	52	2	existing	exist	VERB
gujaf-39	52	3	studies	study	NOUN
gujaf-39	52	4	such	such	ADJ
gujaf-39	52	5	as	as	ADP
gujaf-39	52	6	(	(	PUNCT
gujaf-39	52	7	for	for	ADP
gujaf-39	52	8	example	example	NOUN
gujaf-39	52	9	,	,	PUNCT
gujaf-39	52	10	abdulraheem	abdulraheem	NOUN
gujaf-39	52	11	,	,	PUNCT
gujaf-39	52	12	2018	2018	NUM
gujaf-39	52	13	;	;	PUNCT
gujaf-39	52	14	ogbeide	ogbeide	PROPN
gujaf-39	52	15	&	&	CCONJ
gujaf-39	52	16	obaretin	obaretin	PROPN
gujaf-39	52	17	,	,	PUNCT
gujaf-39	52	18	2018	2018	NUM
gujaf-39	52	19	;	;	PUNCT
gujaf-39	52	20	uniamikogbo	uniamikogbo	PROPN
gujaf-39	52	21	,	,	PUNCT
gujaf-39	52	22	bennee	bennee	NOUN
gujaf-39	52	23	,	,	PUNCT
gujaf-39	52	24	&	&	CCONJ
gujaf-39	52	25	adeusi	adeusi	PROPN
gujaf-39	52	26	,	,	PUNCT
gujaf-39	52	27	2019)focused	2019)focuse	VERB
gujaf-39	52	28	on	on	ADP
gujaf-39	52	29	examining	examine	VERB
gujaf-39	52	30	corporate	corporate	ADJ
gujaf-39	52	31	governance	governance	NOUN
gujaf-39	52	32	variable	variable	NOUN
gujaf-39	52	33	as	as	ADP
gujaf-39	52	34	determinant	determinant	ADJ
gujaf-39	52	35	.	.	PUNCT
gujaf-39	53	1	only	only	ADV
gujaf-39	53	2	few	few	ADJ
gujaf-39	53	3	studies	study	NOUN
gujaf-39	53	4	has	have	AUX
gujaf-39	53	5	concentrated	concentrate	VERB
gujaf-39	53	6	on	on	ADP
gujaf-39	53	7	the	the	DET
gujaf-39	53	8	nexus	nexus	NOUN
gujaf-39	53	9	between	between	ADP
gujaf-39	53	10	firm	firm	ADJ
gujaf-39	53	11	characteristics	characteristic	NOUN
gujaf-39	53	12	and	and	CCONJ
gujaf-39	53	13	tax	tax	NOUN
gujaf-39	53	14	aggressiveness	aggressiveness	NOUN
gujaf-39	53	15	in	in	ADP
gujaf-39	53	16	nigeria	nigeria	PROPN
gujaf-39	53	17	(	(	PUNCT
gujaf-39	53	18	e.g.	e.g.	ADV
gujaf-39	53	19	ogbeide	ogbeide	ADJ
gujaf-39	53	20	,	,	PUNCT
gujaf-39	53	21	2017	2017	NUM
gujaf-39	53	22	)	)	PUNCT
gujaf-39	53	23	.	.	PUNCT
gujaf-39	54	1	consequently	consequently	ADV
gujaf-39	54	2	,	,	PUNCT
gujaf-39	54	3	the	the	DET
gujaf-39	54	4	study	study	NOUN
gujaf-39	54	5	sought	seek	VERB
gujaf-39	54	6	to	to	PART
gujaf-39	54	7	fill	fill	VERB
gujaf-39	54	8	the	the	DET
gujaf-39	54	9	gap	gap	NOUN
gujaf-39	54	10	by	by	ADP
gujaf-39	54	11	examining	examine	VERB
gujaf-39	54	12	the	the	DET
gujaf-39	54	13	impact	impact	NOUN
gujaf-39	54	14	of	of	ADP
gujaf-39	54	15	firm	firm	ADJ
gujaf-39	54	16	specific	specific	ADJ
gujaf-39	54	17	attributes	attribute	NOUN
gujaf-39	54	18	on	on	ADP
gujaf-39	54	19	corporate	corporate	ADJ
gujaf-39	54	20	tax	tax	NOUN
gujaf-39	54	21	aggressiveness	aggressiveness	NOUN
gujaf-39	54	22	of	of	ADP
gujaf-39	54	23	listed	list	VERB
gujaf-39	54	24	manufacturing	manufacturing	NOUN
gujaf-39	54	25	firms	firm	NOUN
gujaf-39	54	26	in	in	ADP
gujaf-39	54	27	nigeria	nigeria	PROPN
gujaf-39	54	28	.	.	PUNCT
gujaf-39	55	1	in	in	ADP
gujaf-39	55	2	line	line	NOUN
gujaf-39	55	3	with	with	ADP
gujaf-39	55	4	the	the	DET
gujaf-39	55	5	above	above	ADJ
gujaf-39	55	6	discussion	discussion	NOUN
gujaf-39	55	7	we	we	PRON
gujaf-39	55	8	hypotheses	hypothese	VERB
gujaf-39	55	9	in	in	ADP
gujaf-39	55	10	null	null	ADJ
gujaf-39	55	11	form	form	NOUN
gujaf-39	55	12	that	that	SCONJ
gujaf-39	55	13	firm	firm	ADJ
gujaf-39	55	14	profitability	profitability	NOUN
gujaf-39	55	15	,	,	PUNCT
gujaf-39	55	16	firm	firm	ADJ
gujaf-39	55	17	leverage	leverage	NOUN
gujaf-39	55	18	,	,	PUNCT
gujaf-39	55	19	capital	capital	NOUN
gujaf-39	55	20	intensity	intensity	NOUN
gujaf-39	55	21	,	,	PUNCT
gujaf-39	55	22	firm	firm	ADJ
gujaf-39	55	23	growth	growth	NOUN
gujaf-39	55	24	and	and	CCONJ
gujaf-39	55	25	firm	firm	ADJ
gujaf-39	55	26	size	size	NOUN
gujaf-39	55	27	has	have	VERB
gujaf-39	55	28	no	no	DET
gujaf-39	55	29	significant	significant	ADJ
gujaf-39	55	30	influence	influence	NOUN
gujaf-39	55	31	on	on	ADP
gujaf-39	55	32	tax	tax	NOUN
gujaf-39	55	33	aggressiveness	aggressiveness	NOUN
gujaf-39	55	34	by	by	ADP
gujaf-39	55	35	listed	list	VERB
gujaf-39	55	36	manufacturing	manufacture	VERB
gujaf-39	55	37	company	company	NOUN
gujaf-39	55	38	in	in	ADP
gujaf-39	55	39	nigeria	nigeria	PROPN
gujaf-39	55	40	.	.	PUNCT
gujaf-39	56	1	2	2	X
gujaf-39	56	2	.	.	X
gujaf-39	56	3	literature	literature	NOUN
gujaf-39	56	4	review	review	PROPN
gujaf-39	56	5	tax	tax	NOUN
gujaf-39	56	6	aggressiveness	aggressiveness	NOUN
gujaf-39	56	7	is	be	AUX
gujaf-39	56	8	generally	generally	ADV
gujaf-39	56	9	seen	see	VERB
gujaf-39	56	10	as	as	ADP
gujaf-39	56	11	an	an	DET
gujaf-39	56	12	action	action	NOUN
gujaf-39	56	13	aimed	aim	VERB
gujaf-39	56	14	at	at	ADP
gujaf-39	56	15	minimizing	minimize	VERB
gujaf-39	56	16	taxable	taxable	ADJ
gujaf-39	56	17	income	income	NOUN
gujaf-39	56	18	through	through	ADP
gujaf-39	56	19	tax	tax	NOUN
gujaf-39	56	20	planning	planning	NOUN
gujaf-39	56	21	practices	practice	NOUN
gujaf-39	56	22	.	.	PUNCT
gujaf-39	57	1	braithwaite	braithwaite	PROPN
gujaf-39	57	2	describes	describe	VERB
gujaf-39	57	3	corporate	corporate	ADJ
gujaf-39	57	4	tax	tax	NOUN
gujaf-39	57	5	aggressiveness	aggressiveness	NOUN
gujaf-39	57	6	as	as	ADP
gujaf-39	57	7	a	a	DET
gujaf-39	57	8	scheme	scheme	NOUN
gujaf-39	57	9	or	or	CCONJ
gujaf-39	57	10	plan	plan	NOUN
gujaf-39	57	11	set	set	VERB
gujaf-39	57	12	in	in	ADP
gujaf-39	57	13	place	place	NOUN
gujaf-39	57	14	by	by	ADP
gujaf-39	57	15	a	a	DET
gujaf-39	57	16	company	company	NOUN
gujaf-39	57	17	with	with	ADP
gujaf-39	57	18	the	the	DET
gujaf-39	57	19	primary	primary	ADJ
gujaf-39	57	20	or	or	CCONJ
gujaf-39	57	21	dominant	dominant	ADJ
gujaf-39	57	22	intention	intention	NOUN
gujaf-39	57	23	of	of	ADP
gujaf-39	57	24	avoiding	avoid	VERB
gujaf-39	57	25	tax	tax	NOUN
gujaf-39	57	26	.	.	PUNCT
gujaf-39	58	1	hen	hen	NOUN
gujaf-39	58	2	describe	describe	VERB
gujaf-39	58	3	the	the	DET
gujaf-39	58	4	tax	tax	NOUN
gujaf-39	58	5	aggressiveness	aggressiveness	NOUN
gujaf-39	58	6	as	as	ADP
gujaf-39	58	7	the	the	DET
gujaf-39	58	8	use	use	NOUN
gujaf-39	58	9	of	of	ADP
gujaf-39	58	10	tax	tax	NOUN
gujaf-39	58	11	planning	planning	NOUN
gujaf-39	58	12	strategies	strategy	NOUN
gujaf-39	58	13	for	for	ADP
gujaf-39	58	14	the	the	DET
gujaf-39	58	15	downward	downward	ADJ
gujaf-39	58	16	management	management	NOUN
gujaf-39	58	17	of	of	ADP
gujaf-39	58	18	taxable	taxable	ADJ
gujaf-39	58	19	income	income	NOUN
gujaf-39	58	20	.	.	PUNCT
gujaf-39	59	1	tax	tax	NOUN
gujaf-39	59	2	aggressiveness	aggressiveness	NOUN
gujaf-39	59	3	is	be	AUX
gujaf-39	59	4	measured	measure	VERB
gujaf-39	59	5	by	by	ADP
gujaf-39	59	6	the	the	DET
gujaf-39	59	7	firm	firm	NOUN
gujaf-39	59	8	's	's	PART
gujaf-39	59	9	propensity	propensity	NOUN
gujaf-39	59	10	to	to	PART
gujaf-39	59	11	manage	manage	VERB
gujaf-39	59	12	its	its	PRON
gujaf-39	59	13	taxable	taxable	ADJ
gujaf-39	59	14	income	income	NOUN
gujaf-39	59	15	downwards	downward	NOUN
gujaf-39	59	16	by	by	ADP
gujaf-39	59	17	more	more	ADJ
gujaf-39	59	18	or	or	CCONJ
gujaf-39	59	19	less	less	ADV
gujaf-39	59	20	active	active	ADJ
gujaf-39	59	21	tax	tax	NOUN
gujaf-39	59	22	planning	planning	NOUN
gujaf-39	59	23	practices	practice	NOUN
gujaf-39	59	24	.	.	PUNCT
gujaf-39	60	1	in	in	ADP
gujaf-39	60	2	the	the	DET
gujaf-39	60	3	context	context	NOUN
gujaf-39	60	4	of	of	ADP
gujaf-39	60	5	this	this	DET
gujaf-39	60	6	study	study	NOUN
gujaf-39	60	7	,	,	PUNCT
gujaf-39	60	8	we	we	PRON
gujaf-39	60	9	describe	describe	VERB
gujaf-39	60	10	tax	tax	NOUN
gujaf-39	60	11	aggressiveness	aggressiveness	NOUN
gujaf-39	60	12	as	as	ADP
gujaf-39	60	13	tax	tax	NOUN
gujaf-39	60	14	planning	planning	NOUN
gujaf-39	60	15	techniques	technique	NOUN
gujaf-39	60	16	at	at	ADP
gujaf-39	60	17	the	the	DET
gujaf-39	60	18	more	more	ADV
gujaf-39	60	19	gusau	gusau	ADJ
gujaf-39	60	20	journal	journal	NOUN
gujaf-39	60	21	of	of	ADP
gujaf-39	60	22	accounting	accounting	NOUN
gujaf-39	60	23	and	and	CCONJ
gujaf-39	60	24	finance	finance	NOUN
gujaf-39	60	25	,	,	PUNCT
gujaf-39	60	26	vol	vol	NOUN
gujaf-39	60	27	.	.	PUNCT
gujaf-39	61	1	i	i	PRON
gujaf-39	61	2	,	,	PUNCT
gujaf-39	61	3	issue	issue	NOUN
gujaf-39	61	4	2	2	NUM
gujaf-39	61	5	,	,	PUNCT
gujaf-39	61	6	october	october	PROPN
gujaf-39	61	7	,	,	PUNCT
gujaf-39	61	8	2020	2020	NUM
gujaf-39	61	9	5	5	NUM
gujaf-39	61	10	extreme	extreme	ADJ
gujaf-39	61	11	end	end	NOUN
gujaf-39	61	12	of	of	ADP
gujaf-39	61	13	the	the	DET
gujaf-39	61	14	tax	tax	NOUN
gujaf-39	61	15	avoidance	avoidance	NOUN
gujaf-39	61	16	spectrum	spectrum	NOUN
gujaf-39	61	17	,	,	PUNCT
gujaf-39	61	18	which	which	PRON
gujaf-39	61	19	are	be	AUX
gujaf-39	61	20	more	more	ADV
gujaf-39	61	21	likely	likely	ADJ
gujaf-39	61	22	to	to	PART
gujaf-39	61	23	push	push	VERB
gujaf-39	61	24	the	the	DET
gujaf-39	61	25	envelope	envelope	NOUN
gujaf-39	61	26	of	of	ADP
gujaf-39	61	27	tax	tax	NOUN
gujaf-39	61	28	law	law	NOUN
gujaf-39	61	29	and	and	CCONJ
gujaf-39	61	30	include	include	VERB
gujaf-39	61	31	more	more	ADV
gujaf-39	61	32	aggressive	aggressive	ADJ
gujaf-39	61	33	tax	tax	NOUN
gujaf-39	61	34	-	-	PUNCT
gujaf-39	61	35	related	relate	VERB
gujaf-39	61	36	practices	practice	NOUN
gujaf-39	61	37	.	.	PUNCT
gujaf-39	62	1	jong	jong	PROPN
gujaf-39	62	2	,	,	PUNCT
gujaf-39	62	3	sung	sung	PROPN
gujaf-39	62	4	,	,	PUNCT
gujaf-39	62	5	park	park	NOUN
gujaf-39	62	6	and	and	CCONJ
gujaf-39	62	7	ah	ah	INTJ
gujaf-39	62	8	(	(	PUNCT
gujaf-39	62	9	2017)examined	2017)examined	NUM
gujaf-39	62	10	the	the	DET
gujaf-39	62	11	effect	effect	NOUN
gujaf-39	62	12	of	of	ADP
gujaf-39	62	13	firm	firm	ADJ
gujaf-39	62	14	age	age	NOUN
gujaf-39	62	15	and	and	CCONJ
gujaf-39	62	16	growth	growth	NOUN
gujaf-39	62	17	on	on	ADP
gujaf-39	62	18	tax	tax	NOUN
gujaf-39	62	19	aggressiveness	aggressiveness	NOUN
gujaf-39	62	20	of	of	ADP
gujaf-39	62	21	small	small	ADJ
gujaf-39	62	22	and	and	CCONJ
gujaf-39	62	23	medium	medium	ADJ
gujaf-39	62	24	enterprise	enterprise	NOUN
gujaf-39	62	25	(	(	PUNCT
gujaf-39	62	26	smes	sme	NOUN
gujaf-39	62	27	)	)	PUNCT
gujaf-39	62	28	in	in	ADP
gujaf-39	62	29	korea	korea	PROPN
gujaf-39	62	30	.	.	PUNCT
gujaf-39	63	1	data	datum	NOUN
gujaf-39	63	2	used	use	VERB
gujaf-39	63	3	were	be	AUX
gujaf-39	63	4	collected	collect	VERB
gujaf-39	63	5	from	from	ADP
gujaf-39	63	6	financial	financial	ADJ
gujaf-39	63	7	statement	statement	NOUN
gujaf-39	63	8	of	of	ADP
gujaf-39	63	9	korean	korean	ADJ
gujaf-39	63	10	securities	security	NOUN
gujaf-39	63	11	dealers	dealer	NOUN
gujaf-39	63	12	automated	automate	VERB
gujaf-39	63	13	quotations	quotation	NOUN
gujaf-39	63	14	(	(	PUNCT
gujaf-39	63	15	kosdaq	kosdaq	PROPN
gujaf-39	63	16	)	)	PUNCT
gujaf-39	63	17	listed	list	VERB
gujaf-39	63	18	companies	company	NOUN
gujaf-39	63	19	from	from	ADP
gujaf-39	63	20	1999	1999	NUM
gujaf-39	63	21	to	to	ADP
gujaf-39	63	22	2011	2011	NUM
gujaf-39	63	23	.	.	PUNCT
gujaf-39	64	1	the	the	DET
gujaf-39	64	2	final	final	ADJ
gujaf-39	64	3	samples	sample	NOUN
gujaf-39	64	4	for	for	ADP
gujaf-39	64	5	the	the	DET
gujaf-39	64	6	study	study	NOUN
gujaf-39	64	7	include	include	VERB
gujaf-39	64	8	4,076	4,076	NUM
gujaf-39	64	9	firm	firm	ADJ
gujaf-39	64	10	-	-	PUNCT
gujaf-39	64	11	year	year	NOUN
gujaf-39	64	12	observations	observation	NOUN
gujaf-39	64	13	.	.	PUNCT
gujaf-39	65	1	their	their	PRON
gujaf-39	65	2	findings	finding	NOUN
gujaf-39	65	3	revealed	reveal	VERB
gujaf-39	65	4	a	a	DET
gujaf-39	65	5	significant	significant	ADJ
gujaf-39	65	6	negative	negative	ADJ
gujaf-39	65	7	relationship	relationship	NOUN
gujaf-39	65	8	between	between	ADP
gujaf-39	65	9	firm	firm	ADJ
gujaf-39	65	10	age	age	NOUN
gujaf-39	65	11	and	and	CCONJ
gujaf-39	65	12	tax	tax	NOUN
gujaf-39	65	13	aggressiveness	aggressiveness	NOUN
gujaf-39	65	14	.	.	PUNCT
gujaf-39	66	1	this	this	PRON
gujaf-39	66	2	indicates	indicate	VERB
gujaf-39	66	3	that	that	SCONJ
gujaf-39	66	4	managers	manager	NOUN
gujaf-39	66	5	of	of	ADP
gujaf-39	66	6	older	old	ADJ
gujaf-39	66	7	firms	firm	NOUN
gujaf-39	66	8	consider	consider	VERB
gujaf-39	66	9	maintaining	maintain	VERB
gujaf-39	66	10	a	a	DET
gujaf-39	66	11	positive	positive	ADJ
gujaf-39	66	12	image	image	NOUN
gujaf-39	66	13	or	or	CCONJ
gujaf-39	66	14	reputation	reputation	NOUN
gujaf-39	66	15	more	more	ADV
gujaf-39	66	16	important	important	ADJ
gujaf-39	66	17	than	than	ADP
gujaf-39	66	18	saving	save	VERB
gujaf-39	66	19	on	on	ADP
gujaf-39	66	20	tax	tax	NOUN
gujaf-39	66	21	cost	cost	NOUN
gujaf-39	66	22	.	.	PUNCT
gujaf-39	67	1	therefore	therefore	ADV
gujaf-39	67	2	,	,	PUNCT
gujaf-39	67	3	old	old	ADJ
gujaf-39	67	4	firms	firm	NOUN
gujaf-39	67	5	may	may	AUX
gujaf-39	67	6	not	not	PART
gujaf-39	67	7	pursue	pursue	VERB
gujaf-39	67	8	aggressive	aggressive	ADJ
gujaf-39	67	9	tax	tax	NOUN
gujaf-39	67	10	strategies	strategy	NOUN
gujaf-39	67	11	.	.	PUNCT
gujaf-39	68	1	their	their	PRON
gujaf-39	68	2	findings	finding	NOUN
gujaf-39	68	3	also	also	ADV
gujaf-39	68	4	show	show	VERB
gujaf-39	68	5	that	that	SCONJ
gujaf-39	68	6	firm	firm	ADJ
gujaf-39	68	7	growth	growth	NOUN
gujaf-39	68	8	has	have	VERB
gujaf-39	68	9	a	a	DET
gujaf-39	68	10	significant	significant	ADJ
gujaf-39	68	11	positive	positive	ADJ
gujaf-39	68	12	effect	effect	NOUN
gujaf-39	68	13	on	on	ADP
gujaf-39	68	14	tax	tax	NOUN
gujaf-39	68	15	aggressiveness	aggressiveness	NOUN
gujaf-39	68	16	of	of	ADP
gujaf-39	68	17	smes	sme	NOUN
gujaf-39	68	18	implying	imply	VERB
gujaf-39	68	19	that	that	SCONJ
gujaf-39	68	20	tax	tax	NOUN
gujaf-39	68	21	aggressiveness	aggressiveness	NOUN
gujaf-39	68	22	increases	increase	VERB
gujaf-39	68	23	with	with	ADP
gujaf-39	68	24	increase	increase	NOUN
gujaf-39	68	25	in	in	ADP
gujaf-39	68	26	firm	firm	ADJ
gujaf-39	68	27	growth	growth	NOUN
gujaf-39	68	28	.	.	PUNCT
gujaf-39	69	1	rani	rani	PROPN
gujaf-39	69	2	,	,	PUNCT
gujaf-39	69	3	susetyo	susetyo	NOUN
gujaf-39	69	4	and	and	CCONJ
gujaf-39	69	5	fuadah	fuadah	PROPN
gujaf-39	69	6	(	(	PUNCT
gujaf-39	69	7	2018	2018	NUM
gujaf-39	69	8	)	)	PUNCT
gujaf-39	69	9	examined	examine	VERB
gujaf-39	69	10	the	the	DET
gujaf-39	69	11	effect	effect	NOUN
gujaf-39	69	12	of	of	ADP
gujaf-39	69	13	corporates	corporate	NOUN
gujaf-39	69	14	characteristic	characteristic	ADJ
gujaf-39	69	15	on	on	ADP
gujaf-39	69	16	tax	tax	NOUN
gujaf-39	69	17	avoidance	avoidance	NOUN
gujaf-39	69	18	from	from	ADP
gujaf-39	69	19	agency	agency	NOUN
gujaf-39	69	20	theory	theory	NOUN
gujaf-39	69	21	perspective	perspective	NOUN
gujaf-39	69	22	.	.	PUNCT
gujaf-39	70	1	data	datum	NOUN
gujaf-39	70	2	used	use	VERB
gujaf-39	70	3	were	be	AUX
gujaf-39	70	4	collected	collect	VERB
gujaf-39	70	5	from	from	ADP
gujaf-39	70	6	annual	annual	ADJ
gujaf-39	70	7	report	report	NOUN
gujaf-39	70	8	of	of	ADP
gujaf-39	70	9	49	49	NUM
gujaf-39	70	10	listed	list	VERB
gujaf-39	70	11	manufacturing	manufacturing	NOUN
gujaf-39	70	12	firms	firm	NOUN
gujaf-39	70	13	on	on	ADP
gujaf-39	70	14	indonesia	indonesia	PROPN
gujaf-39	70	15	stock	stock	PROPN
gujaf-39	70	16	exchange	exchange	NOUN
gujaf-39	70	17	from	from	ADP
gujaf-39	70	18	2012	2012	NUM
gujaf-39	70	19	to	to	ADP
gujaf-39	70	20	2016	2016	NUM
gujaf-39	70	21	.	.	PUNCT
gujaf-39	71	1	panel	panel	NOUN
gujaf-39	71	2	regression	regression	NOUN
gujaf-39	71	3	result	result	NOUN
gujaf-39	71	4	revealed	reveal	VERB
gujaf-39	71	5	that	that	SCONJ
gujaf-39	71	6	,	,	PUNCT
gujaf-39	71	7	firm	firm	ADJ
gujaf-39	71	8	size	size	NOUN
gujaf-39	71	9	and	and	CCONJ
gujaf-39	71	10	profitability	profitability	NOUN
gujaf-39	71	11	has	have	VERB
gujaf-39	71	12	a	a	DET
gujaf-39	71	13	significant	significant	ADJ
gujaf-39	71	14	negative	negative	ADJ
gujaf-39	71	15	effect	effect	NOUN
gujaf-39	71	16	on	on	ADP
gujaf-39	71	17	tax	tax	NOUN
gujaf-39	71	18	avoidance	avoidance	NOUN
gujaf-39	71	19	while	while	SCONJ
gujaf-39	71	20	leverage	leverage	NOUN
gujaf-39	71	21	has	have	VERB
gujaf-39	71	22	a	a	DET
gujaf-39	71	23	significant	significant	ADJ
gujaf-39	71	24	positive	positive	ADJ
gujaf-39	71	25	effect	effect	NOUN
gujaf-39	71	26	on	on	ADP
gujaf-39	71	27	tax	tax	NOUN
gujaf-39	71	28	avoidance	avoidance	NOUN
gujaf-39	71	29	.	.	PUNCT
gujaf-39	72	1	however	however	ADV
gujaf-39	72	2	,	,	PUNCT
gujaf-39	72	3	the	the	DET
gujaf-39	72	4	study	study	NOUN
gujaf-39	72	5	was	be	AUX
gujaf-39	72	6	conducted	conduct	VERB
gujaf-39	72	7	in	in	ADP
gujaf-39	72	8	a	a	DET
gujaf-39	72	9	developed	develop	VERB
gujaf-39	72	10	country	country	NOUN
gujaf-39	72	11	with	with	ADP
gujaf-39	72	12	a	a	DET
gujaf-39	72	13	jurisdiction	jurisdiction	NOUN
gujaf-39	72	14	distinctively	distinctively	ADV
gujaf-39	72	15	different	different	ADJ
gujaf-39	72	16	from	from	ADP
gujaf-39	72	17	nigeria	nigeria	PROPN
gujaf-39	72	18	.	.	PUNCT
gujaf-39	73	1	in	in	ADP
gujaf-39	73	2	another	another	DET
gujaf-39	73	3	study	study	NOUN
gujaf-39	73	4	from	from	ADP
gujaf-39	73	5	indonesia	indonesia	PROPN
gujaf-39	73	6	,	,	PUNCT
gujaf-39	73	7	ryandono	ryandono	PROPN
gujaf-39	73	8	,	,	PUNCT
gujaf-39	73	9	ernayani	ernayani	PROPN
gujaf-39	73	10	,	,	PUNCT
gujaf-39	73	11	atmojo	atmojo	ADV
gujaf-39	73	12	,	,	PUNCT
gujaf-39	73	13	susilowati	susilowati	NOUN
gujaf-39	73	14	and	and	CCONJ
gujaf-39	73	15	indriastuty	indriastuty	NOUN
gujaf-39	73	16	(	(	PUNCT
gujaf-39	73	17	2020	2020	NUM
gujaf-39	73	18	)	)	PUNCT
gujaf-39	73	19	conducted	conduct	VERB
gujaf-39	73	20	a	a	DET
gujaf-39	73	21	study	study	NOUN
gujaf-39	73	22	on	on	ADP
gujaf-39	73	23	the	the	DET
gujaf-39	73	24	factors	factor	NOUN
gujaf-39	73	25	influencing	influence	VERB
gujaf-39	73	26	tax	tax	NOUN
gujaf-39	73	27	avoidance	avoidance	NOUN
gujaf-39	73	28	using	use	VERB
gujaf-39	73	29	tax	tax	NOUN
gujaf-39	73	30	avoidance	avoidance	NOUN
gujaf-39	73	31	and	and	CCONJ
gujaf-39	73	32	agency	agency	NOUN
gujaf-39	73	33	theory	theory	NOUN
gujaf-39	73	34	as	as	ADP
gujaf-39	73	35	the	the	DET
gujaf-39	73	36	theoretical	theoretical	ADJ
gujaf-39	73	37	basis	basis	NOUN
gujaf-39	73	38	of	of	ADP
gujaf-39	73	39	the	the	DET
gujaf-39	73	40	study	study	NOUN
gujaf-39	73	41	.	.	PUNCT
gujaf-39	74	1	data	datum	NOUN
gujaf-39	74	2	used	use	VERB
gujaf-39	74	3	were	be	AUX
gujaf-39	74	4	collected	collect	VERB
gujaf-39	74	5	from	from	ADP
gujaf-39	74	6	annual	annual	ADJ
gujaf-39	74	7	report	report	NOUN
gujaf-39	74	8	of	of	ADP
gujaf-39	74	9	19	19	NUM
gujaf-39	74	10	listed	list	VERB
gujaf-39	74	11	food	food	NOUN
gujaf-39	74	12	and	and	CCONJ
gujaf-39	74	13	beverage	beverage	NOUN
gujaf-39	74	14	firms	firm	NOUN
gujaf-39	74	15	on	on	ADP
gujaf-39	74	16	indonesia	indonesia	PROPN
gujaf-39	74	17	stock	stock	PROPN
gujaf-39	74	18	exchange	exchange	NOUN
gujaf-39	74	19	from	from	ADP
gujaf-39	74	20	2014	2014	NUM
gujaf-39	74	21	to	to	ADP
gujaf-39	74	22	2016	2016	NUM
gujaf-39	74	23	.	.	PUNCT
gujaf-39	75	1	regression	regression	NOUN
gujaf-39	75	2	result	result	NOUN
gujaf-39	75	3	revealed	reveal	VERB
gujaf-39	75	4	that	that	SCONJ
gujaf-39	75	5	firm	firm	ADJ
gujaf-39	75	6	size	size	NOUN
gujaf-39	75	7	has	have	VERB
gujaf-39	75	8	a	a	DET
gujaf-39	75	9	significant	significant	ADJ
gujaf-39	75	10	influence	influence	NOUN
gujaf-39	75	11	on	on	ADP
gujaf-39	75	12	tax	tax	NOUN
gujaf-39	75	13	avoidance	avoidance	NOUN
gujaf-39	75	14	while	while	SCONJ
gujaf-39	75	15	profitability	profitability	NOUN
gujaf-39	75	16	,	,	PUNCT
gujaf-39	75	17	leverage	leverage	NOUN
gujaf-39	75	18	and	and	CCONJ
gujaf-39	75	19	capital	capital	NOUN
gujaf-39	75	20	intensity	intensity	NOUN
gujaf-39	75	21	has	have	VERB
gujaf-39	75	22	no	no	DET
gujaf-39	75	23	significant	significant	ADJ
gujaf-39	75	24	influence	influence	NOUN
gujaf-39	75	25	on	on	ADP
gujaf-39	75	26	tax	tax	NOUN
gujaf-39	75	27	avoidancethe	avoidancethe	PROPN
gujaf-39	75	28	study	study	NOUN
gujaf-39	75	29	however	however	ADV
gujaf-39	75	30	considered	consider	VERB
gujaf-39	75	31	a	a	DET
gujaf-39	75	32	three	three	NUM
gujaf-39	75	33	-	-	PUNCT
gujaf-39	75	34	year	year	NOUN
gujaf-39	75	35	period	period	NOUN
gujaf-39	75	36	which	which	PRON
gujaf-39	75	37	can	can	AUX
gujaf-39	75	38	also	also	ADV
gujaf-39	75	39	be	be	AUX
gujaf-39	75	40	improved	improve	VERB
gujaf-39	75	41	upon	upon	SCONJ
gujaf-39	75	42	.	.	PUNCT
gujaf-39	76	1	devi	devi	PROPN
gujaf-39	76	2	,	,	PUNCT
gujaf-39	76	3	salim	salim	NOUN
gujaf-39	76	4	and	and	CCONJ
gujaf-39	76	5	pheng	pheng	PROPN
gujaf-39	76	6	(	(	PUNCT
gujaf-39	76	7	2018	2018	NUM
gujaf-39	76	8	)	)	PUNCT
gujaf-39	76	9	examined	examine	VERB
gujaf-39	76	10	the	the	DET
gujaf-39	76	11	impact	impact	NOUN
gujaf-39	76	12	of	of	ADP
gujaf-39	76	13	firm	firm	ADJ
gujaf-39	76	14	characteristic	characteristic	ADJ
gujaf-39	76	15	on	on	ADP
gujaf-39	76	16	corporate	corporate	ADJ
gujaf-39	76	17	tax	tax	NOUN
gujaf-39	76	18	aggressiveness	aggressiveness	NOUN
gujaf-39	76	19	in	in	ADP
gujaf-39	76	20	malaysia	malaysia	PROPN
gujaf-39	76	21	and	and	CCONJ
gujaf-39	76	22	found	find	VERB
gujaf-39	76	23	that	that	SCONJ
gujaf-39	76	24	among	among	ADP
gujaf-39	76	25	firm	firm	ADJ
gujaf-39	76	26	characteristics	characteristic	NOUN
gujaf-39	76	27	,	,	PUNCT
gujaf-39	76	28	firm	firm	ADJ
gujaf-39	76	29	size	size	NOUN
gujaf-39	76	30	,	,	PUNCT
gujaf-39	76	31	profitability	profitability	NOUN
gujaf-39	76	32	,	,	PUNCT
gujaf-39	76	33	debt	debt	NOUN
gujaf-39	76	34	intensity	intensity	NOUN
gujaf-39	76	35	,	,	PUNCT
gujaf-39	76	36	capital	capital	NOUN
gujaf-39	76	37	intensity	intensity	NOUN
gujaf-39	76	38	and	and	CCONJ
gujaf-39	76	39	firm	firm	ADJ
gujaf-39	76	40	growth	growth	NOUN
gujaf-39	76	41	have	have	VERB
gujaf-39	76	42	significant	significant	ADJ
gujaf-39	76	43	impact	impact	NOUN
gujaf-39	76	44	on	on	ADP
gujaf-39	76	45	the	the	DET
gujaf-39	76	46	level	level	NOUN
gujaf-39	76	47	of	of	ADP
gujaf-39	76	48	tax	tax	NOUN
gujaf-39	76	49	aggressiveness	aggressiveness	NOUN
gujaf-39	76	50	.	.	PUNCT
gujaf-39	77	1	salman	salman	PROPN
gujaf-39	77	2	et	et	PROPN
gujaf-39	77	3	al	al	PROPN
gujaf-39	77	4	.	.	PUNCT
gujaf-39	78	1	(	(	PUNCT
gujaf-39	78	2	2018)investigated	2018)investigate	VERB
gujaf-39	78	3	the	the	DET
gujaf-39	78	4	determinant	determinant	NOUN
gujaf-39	78	5	of	of	ADP
gujaf-39	78	6	tax	tax	NOUN
gujaf-39	78	7	aggressiveness	aggressiveness	NOUN
gujaf-39	78	8	using	use	VERB
gujaf-39	78	9	data	datum	NOUN
gujaf-39	78	10	obtained	obtain	VERB
gujaf-39	78	11	from	from	ADP
gujaf-39	78	12	gusau	gusau	ADJ
gujaf-39	78	13	journal	journal	PROPN
gujaf-39	78	14	of	of	ADP
gujaf-39	78	15	accounting	accounting	NOUN
gujaf-39	78	16	and	and	CCONJ
gujaf-39	78	17	finance	finance	NOUN
gujaf-39	78	18	,	,	PUNCT
gujaf-39	78	19	vol	vol	NOUN
gujaf-39	78	20	.	.	PUNCT
gujaf-39	79	1	i	i	PRON
gujaf-39	79	2	,	,	PUNCT
gujaf-39	79	3	issue	issue	NOUN
gujaf-39	79	4	2	2	NUM
gujaf-39	79	5	,	,	PUNCT
gujaf-39	79	6	october	october	PROPN
gujaf-39	79	7	,	,	PUNCT
gujaf-39	79	8	2020	2020	NUM
gujaf-39	79	9	6	6	NUM
gujaf-39	79	10	sharia	sharia	NOUN
gujaf-39	79	11	listed	list	VERB
gujaf-39	79	12	entity	entity	NOUN
gujaf-39	79	13	in	in	ADP
gujaf-39	79	14	the	the	DET
gujaf-39	79	15	indonesia	indonesia	PROPN
gujaf-39	79	16	sharia	sharia	PROPN
gujaf-39	79	17	share	share	PROPN
gujaf-39	79	18	index	index	NOUN
gujaf-39	79	19	from	from	ADP
gujaf-39	79	20	2011	2011	NUM
gujaf-39	79	21	to	to	ADP
gujaf-39	79	22	2014	2014	NUM
gujaf-39	79	23	.	.	PUNCT
gujaf-39	80	1	regression	regression	NOUN
gujaf-39	80	2	result	result	NOUN
gujaf-39	80	3	revealed	reveal	VERB
gujaf-39	80	4	that	that	SCONJ
gujaf-39	80	5	firm	firm	ADJ
gujaf-39	80	6	size	size	NOUN
gujaf-39	80	7	and	and	CCONJ
gujaf-39	80	8	profitability	profitability	NOUN
gujaf-39	80	9	has	have	VERB
gujaf-39	80	10	a	a	DET
gujaf-39	80	11	significant	significant	ADJ
gujaf-39	80	12	effect	effect	NOUN
gujaf-39	80	13	on	on	ADP
gujaf-39	80	14	the	the	DET
gujaf-39	80	15	level	level	NOUN
gujaf-39	80	16	of	of	ADP
gujaf-39	80	17	tax	tax	NOUN
gujaf-39	80	18	aggressiveness	aggressiveness	NOUN
gujaf-39	80	19	while	while	SCONJ
gujaf-39	80	20	leverage	leverage	NOUN
gujaf-39	80	21	and	and	CCONJ
gujaf-39	80	22	capital	capital	NOUN
gujaf-39	80	23	intensity	intensity	NOUN
gujaf-39	80	24	do	do	AUX
gujaf-39	80	25	not	not	PART
gujaf-39	80	26	affect	affect	VERB
gujaf-39	80	27	the	the	DET
gujaf-39	80	28	level	level	NOUN
gujaf-39	80	29	of	of	ADP
gujaf-39	80	30	tax	tax	NOUN
gujaf-39	80	31	aggressiveness	aggressiveness	NOUN
gujaf-39	80	32	.	.	PUNCT
gujaf-39	81	1	yuniarwati	yuniarwati	PROPN
gujaf-39	81	2	,	,	PUNCT
gujaf-39	81	3	ardana	ardana	PROPN
gujaf-39	81	4	,	,	PUNCT
gujaf-39	81	5	dewi	dewi	PROPN
gujaf-39	81	6	and	and	CCONJ
gujaf-39	81	7	lin	lin	PROPN
gujaf-39	81	8	(	(	PUNCT
gujaf-39	81	9	2017)empirically	2017)empirically	ADV
gujaf-39	81	10	found	find	VERB
gujaf-39	81	11	that	that	SCONJ
gujaf-39	81	12	profitability	profitability	NOUN
gujaf-39	81	13	has	have	VERB
gujaf-39	81	14	a	a	DET
gujaf-39	81	15	significant	significant	ADJ
gujaf-39	81	16	influence	influence	NOUN
gujaf-39	81	17	on	on	ADP
gujaf-39	81	18	tax	tax	NOUN
gujaf-39	81	19	avoidance	avoidance	NOUN
gujaf-39	81	20	while	while	SCONJ
gujaf-39	81	21	firm	firm	ADJ
gujaf-39	81	22	size	size	NOUN
gujaf-39	81	23	has	have	VERB
gujaf-39	81	24	no	no	DET
gujaf-39	81	25	significant	significant	ADJ
gujaf-39	81	26	influence	influence	NOUN
gujaf-39	81	27	on	on	ADP
gujaf-39	81	28	tax	tax	NOUN
gujaf-39	81	29	avoidance	avoidance	NOUN
gujaf-39	81	30	.	.	PUNCT
gujaf-39	82	1	data	datum	NOUN
gujaf-39	82	2	used	use	VERB
gujaf-39	82	3	were	be	AUX
gujaf-39	82	4	collected	collect	VERB
gujaf-39	82	5	from	from	ADP
gujaf-39	82	6	annual	annual	ADJ
gujaf-39	82	7	report	report	NOUN
gujaf-39	82	8	of	of	ADP
gujaf-39	82	9	all	all	DET
gujaf-39	82	10	listed	list	VERB
gujaf-39	82	11	manufacturing	manufacturing	NOUN
gujaf-39	82	12	firms	firm	NOUN
gujaf-39	82	13	on	on	ADP
gujaf-39	82	14	indonesia	indonesia	PROPN
gujaf-39	82	15	stock	stock	PROPN
gujaf-39	82	16	exchange	exchange	NOUN
gujaf-39	82	17	from	from	ADP
gujaf-39	82	18	2013	2013	NUM
gujaf-39	82	19	to	to	ADP
gujaf-39	82	20	2015	2015	NUM
gujaf-39	82	21	.	.	PUNCT
gujaf-39	83	1	in	in	ADP
gujaf-39	83	2	a	a	DET
gujaf-39	83	3	related	relate	VERB
gujaf-39	83	4	development	development	NOUN
gujaf-39	83	5	,	,	PUNCT
gujaf-39	83	6	putra	putra	PROPN
gujaf-39	83	7	,	,	PUNCT
gujaf-39	83	8	syah	syah	NOUN
gujaf-39	83	9	and	and	CCONJ
gujaf-39	83	10	sriwedari	sriwedari	ADJ
gujaf-39	83	11	(	(	PUNCT
gujaf-39	83	12	2018	2018	NUM
gujaf-39	83	13	)	)	PUNCT
gujaf-39	83	14	conducted	conduct	VERB
gujaf-39	83	15	a	a	DET
gujaf-39	83	16	study	study	NOUN
gujaf-39	83	17	on	on	ADP
gujaf-39	83	18	the	the	DET
gujaf-39	83	19	factors	factor	NOUN
gujaf-39	83	20	influencing	influence	VERB
gujaf-39	83	21	tax	tax	NOUN
gujaf-39	83	22	avoidance	avoidance	NOUN
gujaf-39	83	23	in	in	ADP
gujaf-39	83	24	indonesia	indonesia	PROPN
gujaf-39	83	25	using	use	VERB
gujaf-39	83	26	agency	agency	NOUN
gujaf-39	83	27	theory	theory	NOUN
gujaf-39	83	28	as	as	ADP
gujaf-39	83	29	the	the	DET
gujaf-39	83	30	theoretical	theoretical	ADJ
gujaf-39	83	31	basis	basis	NOUN
gujaf-39	83	32	of	of	ADP
gujaf-39	83	33	the	the	DET
gujaf-39	83	34	study	study	NOUN
gujaf-39	83	35	.	.	PUNCT
gujaf-39	84	1	data	datum	NOUN
gujaf-39	84	2	used	use	VERB
gujaf-39	84	3	were	be	AUX
gujaf-39	84	4	collected	collect	VERB
gujaf-39	84	5	from	from	ADP
gujaf-39	84	6	annual	annual	ADJ
gujaf-39	84	7	report	report	NOUN
gujaf-39	84	8	of	of	ADP
gujaf-39	84	9	100	100	NUM
gujaf-39	84	10	listed	list	VERB
gujaf-39	84	11	firms	firm	NOUN
gujaf-39	84	12	on	on	ADP
gujaf-39	84	13	indonesia	indonesia	PROPN
gujaf-39	84	14	stock	stock	PROPN
gujaf-39	84	15	exchange	exchange	PROPN
gujaf-39	84	16	.	.	PUNCT
gujaf-39	85	1	regression	regression	NOUN
gujaf-39	85	2	result	result	NOUN
gujaf-39	85	3	revealed	reveal	VERB
gujaf-39	85	4	that	that	SCONJ
gujaf-39	85	5	profitability	profitability	NOUN
gujaf-39	85	6	,	,	PUNCT
gujaf-39	85	7	leverage	leverage	NOUN
gujaf-39	85	8	and	and	CCONJ
gujaf-39	85	9	capital	capital	NOUN
gujaf-39	85	10	intensity	intensity	NOUN
gujaf-39	85	11	has	have	VERB
gujaf-39	85	12	a	a	DET
gujaf-39	85	13	significant	significant	ADJ
gujaf-39	85	14	influence	influence	NOUN
gujaf-39	85	15	on	on	ADP
gujaf-39	85	16	tax	tax	NOUN
gujaf-39	85	17	avoidance	avoidance	NOUN
gujaf-39	85	18	.	.	PUNCT
gujaf-39	86	1	however	however	ADV
gujaf-39	86	2	,	,	PUNCT
gujaf-39	86	3	the	the	DET
gujaf-39	86	4	study	study	NOUN
gujaf-39	86	5	was	be	AUX
gujaf-39	86	6	conducted	conduct	VERB
gujaf-39	86	7	in	in	ADP
gujaf-39	86	8	a	a	DET
gujaf-39	86	9	developed	develop	VERB
gujaf-39	86	10	country	country	NOUN
gujaf-39	86	11	with	with	ADP
gujaf-39	86	12	a	a	DET
gujaf-39	86	13	jurisdiction	jurisdiction	NOUN
gujaf-39	86	14	distinctively	distinctively	ADV
gujaf-39	86	15	different	different	ADJ
gujaf-39	86	16	from	from	ADP
gujaf-39	86	17	nigeria	nigeria	PROPN
gujaf-39	86	18	.	.	PUNCT
gujaf-39	87	1	ogbeide	ogbeide	ADJ
gujaf-39	87	2	(	(	PUNCT
gujaf-39	87	3	2017	2017	NUM
gujaf-39	87	4	)	)	PUNCT
gujaf-39	87	5	examined	examine	VERB
gujaf-39	87	6	the	the	DET
gujaf-39	87	7	effect	effect	NOUN
gujaf-39	87	8	of	of	ADP
gujaf-39	87	9	firm	firm	ADJ
gujaf-39	87	10	characteristic	characteristic	ADJ
gujaf-39	87	11	on	on	ADP
gujaf-39	87	12	tax	tax	NOUN
gujaf-39	87	13	aggressiveness	aggressiveness	NOUN
gujaf-39	87	14	using	use	VERB
gujaf-39	87	15	data	datum	NOUN
gujaf-39	87	16	from	from	ADP
gujaf-39	87	17	annual	annual	ADJ
gujaf-39	87	18	report	report	NOUN
gujaf-39	87	19	of	of	ADP
gujaf-39	87	20	85	85	NUM
gujaf-39	87	21	listed	list	VERB
gujaf-39	87	22	non	non	ADJ
gujaf-39	87	23	-	-	ADJ
gujaf-39	87	24	financial	financial	ADJ
gujaf-39	87	25	firms	firm	NOUN
gujaf-39	87	26	in	in	ADP
gujaf-39	87	27	nigeria	nigeria	PROPN
gujaf-39	87	28	from	from	ADP
gujaf-39	87	29	2012	2012	NUM
gujaf-39	87	30	to	to	ADP
gujaf-39	87	31	2016	2016	NUM
gujaf-39	87	32	.	.	PUNCT
gujaf-39	88	1	panel	panel	NOUN
gujaf-39	88	2	regression	regression	NOUN
gujaf-39	88	3	result	result	NOUN
gujaf-39	88	4	revealed	reveal	VERB
gujaf-39	88	5	that	that	SCONJ
gujaf-39	88	6	firm	firm	ADJ
gujaf-39	88	7	size	size	NOUN
gujaf-39	88	8	has	have	VERB
gujaf-39	88	9	a	a	DET
gujaf-39	88	10	significant	significant	ADJ
gujaf-39	88	11	positive	positive	ADJ
gujaf-39	88	12	effect	effect	NOUN
gujaf-39	88	13	on	on	ADP
gujaf-39	88	14	tax	tax	NOUN
gujaf-39	88	15	aggressiveness	aggressiveness	NOUN
gujaf-39	88	16	while	while	SCONJ
gujaf-39	88	17	leverage	leverage	NOUN
gujaf-39	88	18	has	have	VERB
gujaf-39	88	19	a	a	DET
gujaf-39	88	20	significant	significant	ADJ
gujaf-39	88	21	negative	negative	ADJ
gujaf-39	88	22	effect	effect	NOUN
gujaf-39	88	23	on	on	ADP
gujaf-39	88	24	tax	tax	NOUN
gujaf-39	88	25	aggressiveness	aggressiveness	NOUN
gujaf-39	88	26	.	.	PUNCT
gujaf-39	89	1	similarly	similarly	ADV
gujaf-39	89	2	,	,	PUNCT
gujaf-39	89	3	mgbame	mgbame	PROPN
gujaf-39	89	4	,	,	PUNCT
gujaf-39	89	5	chijoke	chijoke	ADJ
gujaf-39	89	6	-	-	PUNCT
gujaf-39	89	7	mgbame	mgbame	NOUN
gujaf-39	89	8	,	,	PUNCT
gujaf-39	89	9	yekini	yekini	PROPN
gujaf-39	89	10	and	and	CCONJ
gujaf-39	89	11	kemi	kemi	PROPN
gujaf-39	89	12	(	(	PUNCT
gujaf-39	89	13	2017	2017	NUM
gujaf-39	89	14	)	)	PUNCT
gujaf-39	89	15	examined	examine	VERB
gujaf-39	89	16	the	the	DET
gujaf-39	89	17	effect	effect	NOUN
gujaf-39	89	18	of	of	ADP
gujaf-39	89	19	firm	firm	ADJ
gujaf-39	89	20	size	size	NOUN
gujaf-39	89	21	and	and	CCONJ
gujaf-39	89	22	performance	performance	NOUN
gujaf-39	89	23	on	on	ADP
gujaf-39	89	24	tax	tax	NOUN
gujaf-39	89	25	aggressiveness	aggressiveness	NOUN
gujaf-39	89	26	.	.	PUNCT
gujaf-39	90	1	data	datum	NOUN
gujaf-39	90	2	used	use	VERB
gujaf-39	90	3	were	be	AUX
gujaf-39	90	4	collected	collect	VERB
gujaf-39	90	5	from	from	ADP
gujaf-39	90	6	annual	annual	ADJ
gujaf-39	90	7	report	report	NOUN
gujaf-39	90	8	of	of	ADP
gujaf-39	90	9	50	50	NUM
gujaf-39	90	10	sampled	sample	VERB
gujaf-39	90	11	companies	company	NOUN
gujaf-39	90	12	listed	list	VERB
gujaf-39	90	13	on	on	ADP
gujaf-39	90	14	nigeria	nigeria	PROPN
gujaf-39	90	15	stock	stock	PROPN
gujaf-39	90	16	exchange	exchange	NOUN
gujaf-39	90	17	from	from	ADP
gujaf-39	90	18	2007	2007	NUM
gujaf-39	90	19	to	to	ADP
gujaf-39	90	20	2012	2012	NUM
gujaf-39	90	21	.	.	PUNCT
gujaf-39	91	1	panel	panel	NOUN
gujaf-39	91	2	regression	regression	NOUN
gujaf-39	91	3	result	result	NOUN
gujaf-39	91	4	revealed	reveal	VERB
gujaf-39	91	5	that	that	SCONJ
gujaf-39	91	6	both	both	PRON
gujaf-39	91	7	firm	firm	ADJ
gujaf-39	91	8	size	size	NOUN
gujaf-39	91	9	and	and	CCONJ
gujaf-39	91	10	firm	firm	ADJ
gujaf-39	91	11	performance	performance	NOUN
gujaf-39	91	12	has	have	VERB
gujaf-39	91	13	a	a	DET
gujaf-39	91	14	significant	significant	ADJ
gujaf-39	91	15	effect	effect	NOUN
gujaf-39	91	16	on	on	ADP
gujaf-39	91	17	tax	tax	NOUN
gujaf-39	91	18	aggressiveness	aggressiveness	NOUN
gujaf-39	91	19	.	.	PUNCT
gujaf-39	92	1	however	however	ADV
gujaf-39	92	2	,	,	PUNCT
gujaf-39	92	3	the	the	DET
gujaf-39	92	4	period	period	NOUN
gujaf-39	92	5	covered	cover	VERB
gujaf-39	92	6	have	have	AUX
gujaf-39	92	7	being	be	AUX
gujaf-39	92	8	overshadowed	overshadow	VERB
gujaf-39	92	9	with	with	ADP
gujaf-39	92	10	series	series	NOUN
gujaf-39	92	11	of	of	ADP
gujaf-39	92	12	economic	economic	ADJ
gujaf-39	92	13	,	,	PUNCT
gujaf-39	92	14	political	political	ADJ
gujaf-39	92	15	and	and	CCONJ
gujaf-39	92	16	regulatory	regulatory	ADJ
gujaf-39	92	17	events	event	NOUN
gujaf-39	92	18	.	.	PUNCT
gujaf-39	93	1	pratama	pratama	NOUN
gujaf-39	93	2	and	and	CCONJ
gujaf-39	93	3	padjadjaran	padjadjaran	NOUN
gujaf-39	93	4	(	(	PUNCT
gujaf-39	93	5	2017)examined	2017)examine	VERB
gujaf-39	93	6	the	the	DET
gujaf-39	93	7	effect	effect	NOUN
gujaf-39	93	8	of	of	ADP
gujaf-39	93	9	company	company	NOUN
gujaf-39	93	10	characteristic	characteristic	ADJ
gujaf-39	93	11	on	on	ADP
gujaf-39	93	12	aggressive	aggressive	ADJ
gujaf-39	93	13	tax	tax	NOUN
gujaf-39	93	14	avoidance	avoidance	NOUN
gujaf-39	93	15	using	use	VERB
gujaf-39	93	16	data	datum	NOUN
gujaf-39	93	17	from	from	ADP
gujaf-39	93	18	annual	annual	ADJ
gujaf-39	93	19	report	report	NOUN
gujaf-39	93	20	of	of	ADP
gujaf-39	93	21	27	27	NUM
gujaf-39	93	22	firms	firm	NOUN
gujaf-39	93	23	listed	list	VERB
gujaf-39	93	24	on	on	ADP
gujaf-39	93	25	indonesia	indonesia	PROPN
gujaf-39	93	26	stock	stock	PROPN
gujaf-39	93	27	exchange	exchange	NOUN
gujaf-39	93	28	from	from	ADP
gujaf-39	93	29	2011	2011	NUM
gujaf-39	93	30	to	to	ADP
gujaf-39	93	31	2015	2015	NUM
gujaf-39	93	32	.	.	PUNCT
gujaf-39	94	1	the	the	DET
gujaf-39	94	2	study	study	NOUN
gujaf-39	94	3	was	be	AUX
gujaf-39	94	4	grounded	ground	VERB
gujaf-39	94	5	on	on	ADP
gujaf-39	94	6	political	political	ADJ
gujaf-39	94	7	cost	cost	NOUN
gujaf-39	94	8	theory	theory	NOUN
gujaf-39	94	9	.	.	PUNCT
gujaf-39	95	1	regression	regression	NOUN
gujaf-39	95	2	analysis	analysis	NOUN
gujaf-39	95	3	result	result	NOUN
gujaf-39	95	4	revealed	reveal	VERB
gujaf-39	95	5	that	that	SCONJ
gujaf-39	95	6	firm	firm	ADJ
gujaf-39	95	7	size	size	NOUN
gujaf-39	95	8	and	and	CCONJ
gujaf-39	95	9	firm	firm	ADJ
gujaf-39	95	10	age	age	NOUN
gujaf-39	95	11	has	have	VERB
gujaf-39	95	12	a	a	DET
gujaf-39	95	13	significant	significant	ADJ
gujaf-39	95	14	negative	negative	ADJ
gujaf-39	95	15	effect	effect	NOUN
gujaf-39	95	16	on	on	ADP
gujaf-39	95	17	aggressive	aggressive	ADJ
gujaf-39	95	18	tax	tax	NOUN
gujaf-39	95	19	avoidance	avoidance	NOUN
gujaf-39	95	20	while	while	SCONJ
gujaf-39	95	21	profitability	profitability	NOUN
gujaf-39	95	22	has	have	VERB
gujaf-39	95	23	a	a	DET
gujaf-39	95	24	significant	significant	ADJ
gujaf-39	95	25	positive	positive	ADJ
gujaf-39	95	26	influence	influence	NOUN
gujaf-39	95	27	on	on	ADP
gujaf-39	95	28	aggressive	aggressive	ADJ
gujaf-39	95	29	tax	tax	NOUN
gujaf-39	95	30	avoidance	avoidance	NOUN
gujaf-39	95	31	.	.	PUNCT
gujaf-39	96	1	however	however	ADV
gujaf-39	96	2	,	,	PUNCT
gujaf-39	96	3	leverage	leverage	NOUN
gujaf-39	96	4	was	be	AUX
gujaf-39	96	5	found	find	VERB
gujaf-39	96	6	to	to	PART
gujaf-39	96	7	have	have	VERB
gujaf-39	96	8	an	an	DET
gujaf-39	96	9	insignificant	insignificant	ADJ
gujaf-39	96	10	influence	influence	NOUN
gujaf-39	96	11	on	on	ADP
gujaf-39	96	12	aggressive	aggressive	ADJ
gujaf-39	96	13	tax	tax	NOUN
gujaf-39	96	14	avoidance	avoidance	NOUN
gujaf-39	96	15	in	in	ADP
gujaf-39	96	16	indonesia	indonesia	PROPN
gujaf-39	96	17	.	.	PUNCT
gujaf-39	97	1	gusau	gusau	PROPN
gujaf-39	97	2	journal	journal	PROPN
gujaf-39	97	3	of	of	ADP
gujaf-39	97	4	accounting	accounting	NOUN
gujaf-39	97	5	and	and	CCONJ
gujaf-39	97	6	finance	finance	NOUN
gujaf-39	97	7	,	,	PUNCT
gujaf-39	97	8	vol	vol	NOUN
gujaf-39	97	9	.	.	PUNCT
gujaf-39	98	1	i	i	PRON
gujaf-39	98	2	,	,	PUNCT
gujaf-39	98	3	issue	issue	NOUN
gujaf-39	98	4	2	2	NUM
gujaf-39	98	5	,	,	PUNCT
gujaf-39	98	6	october	october	PROPN
gujaf-39	98	7	,	,	PUNCT
gujaf-39	98	8	2020	2020	NUM
gujaf-39	98	9	7	7	NUM
gujaf-39	98	10	ribeiro	ribeiro	PROPN
gujaf-39	98	11	,	,	PUNCT
gujaf-39	98	12	cerqueira	cerqueira	PROPN
gujaf-39	98	13	and	and	CCONJ
gujaf-39	98	14	brandão	brandão	PROPN
gujaf-39	98	15	(	(	PUNCT
gujaf-39	98	16	2015)investigated	2015)investigate	VERB
gujaf-39	98	17	the	the	DET
gujaf-39	98	18	determinant	determinant	NOUN
gujaf-39	98	19	of	of	ADP
gujaf-39	98	20	effective	effective	ADJ
gujaf-39	98	21	tax	tax	NOUN
gujaf-39	98	22	rate	rate	NOUN
gujaf-39	98	23	from	from	ADP
gujaf-39	98	24	political	political	ADJ
gujaf-39	98	25	cost	cost	NOUN
gujaf-39	98	26	theory	theory	NOUN
gujaf-39	98	27	perspective	perspective	NOUN
gujaf-39	98	28	.	.	PUNCT
gujaf-39	99	1	data	datum	NOUN
gujaf-39	99	2	used	use	VERB
gujaf-39	99	3	were	be	AUX
gujaf-39	99	4	obtained	obtain	VERB
gujaf-39	99	5	from	from	ADP
gujaf-39	99	6	a	a	DET
gujaf-39	99	7	sample	sample	NOUN
gujaf-39	99	8	of	of	ADP
gujaf-39	99	9	704	704	NUM
gujaf-39	99	10	non	non	ADJ
gujaf-39	99	11	-	-	ADJ
gujaf-39	99	12	financial	financial	ADJ
gujaf-39	99	13	firms	firm	NOUN
gujaf-39	99	14	listed	list	VERB
gujaf-39	99	15	on	on	ADP
gujaf-39	99	16	london	london	PROPN
gujaf-39	99	17	stock	stock	NOUN
gujaf-39	99	18	exchange	exchange	NOUN
gujaf-39	99	19	from	from	ADP
gujaf-39	99	20	2010	2010	NUM
gujaf-39	99	21	to	to	ADP
gujaf-39	99	22	2013	2013	NUM
gujaf-39	99	23	.	.	PUNCT
gujaf-39	100	1	gls	gls	PROPN
gujaf-39	100	2	regression	regression	NOUN
gujaf-39	100	3	result	result	NOUN
gujaf-39	100	4	revealed	reveal	VERB
gujaf-39	100	5	that	that	SCONJ
gujaf-39	100	6	firm	firm	ADJ
gujaf-39	100	7	size	size	NOUN
gujaf-39	100	8	and	and	CCONJ
gujaf-39	100	9	profitability	profitability	NOUN
gujaf-39	100	10	has	have	VERB
gujaf-39	100	11	a	a	DET
gujaf-39	100	12	significant	significant	ADJ
gujaf-39	100	13	positive	positive	ADJ
gujaf-39	100	14	effect	effect	NOUN
gujaf-39	100	15	on	on	ADP
gujaf-39	100	16	effective	effective	ADJ
gujaf-39	100	17	tax	tax	NOUN
gujaf-39	100	18	rate	rate	NOUN
gujaf-39	100	19	while	while	SCONJ
gujaf-39	100	20	leverage	leverage	NOUN
gujaf-39	100	21	and	and	CCONJ
gujaf-39	100	22	capital	capital	NOUN
gujaf-39	100	23	intensity	intensity	NOUN
gujaf-39	100	24	has	have	VERB
gujaf-39	100	25	a	a	DET
gujaf-39	100	26	significant	significant	ADJ
gujaf-39	100	27	negative	negative	ADJ
gujaf-39	100	28	effect	effect	NOUN
gujaf-39	100	29	on	on	ADP
gujaf-39	100	30	effective	effective	ADJ
gujaf-39	100	31	tax	tax	NOUN
gujaf-39	100	32	ratethe	ratethe	DET
gujaf-39	100	33	study	study	NOUN
gujaf-39	100	34	was	be	AUX
gujaf-39	100	35	however	however	ADV
gujaf-39	100	36	conducted	conduct	VERB
gujaf-39	100	37	in	in	ADP
gujaf-39	100	38	a	a	DET
gujaf-39	100	39	developed	develop	VERB
gujaf-39	100	40	country	country	NOUN
gujaf-39	100	41	having	have	VERB
gujaf-39	100	42	different	different	ADJ
gujaf-39	100	43	regulatory	regulatory	ADJ
gujaf-39	100	44	regime	regime	NOUN
gujaf-39	100	45	different	different	ADJ
gujaf-39	100	46	from	from	ADP
gujaf-39	100	47	what	what	PRON
gujaf-39	100	48	is	be	AUX
gujaf-39	100	49	obtainable	obtainable	ADJ
gujaf-39	100	50	in	in	ADP
gujaf-39	100	51	nigeria	nigeria	PROPN
gujaf-39	100	52	.	.	PUNCT
gujaf-39	101	1	jensen	jensen	PROPN
gujaf-39	101	2	and	and	CCONJ
gujaf-39	101	3	meckling	meckle	VERB
gujaf-39	101	4	(	(	PUNCT
gujaf-39	101	5	1976)posit	1976)posit	NUM
gujaf-39	101	6	that	that	DET
gujaf-39	101	7	managers	manager	NOUN
gujaf-39	101	8	,	,	PUNCT
gujaf-39	101	9	who	who	PRON
gujaf-39	101	10	are	be	AUX
gujaf-39	101	11	agents	agent	NOUN
gujaf-39	101	12	of	of	ADP
gujaf-39	101	13	the	the	DET
gujaf-39	101	14	principals	principal	NOUN
gujaf-39	101	15	(	(	PUNCT
gujaf-39	101	16	shareholders	shareholder	NOUN
gujaf-39	101	17	)	)	PUNCT
gujaf-39	101	18	,	,	PUNCT
gujaf-39	101	19	are	be	AUX
gujaf-39	101	20	employed	employ	VERB
gujaf-39	101	21	to	to	PART
gujaf-39	101	22	work	work	VERB
gujaf-39	101	23	for	for	ADP
gujaf-39	101	24	maximizing	maximize	VERB
gujaf-39	101	25	the	the	DET
gujaf-39	101	26	returns	return	NOUN
gujaf-39	101	27	to	to	ADP
gujaf-39	101	28	the	the	DET
gujaf-39	101	29	shareholders	shareholder	NOUN
gujaf-39	101	30	.	.	PUNCT
gujaf-39	102	1	therefore	therefore	ADV
gujaf-39	102	2	,	,	PUNCT
gujaf-39	102	3	in	in	ADP
gujaf-39	102	4	order	order	NOUN
gujaf-39	102	5	to	to	PART
gujaf-39	102	6	maximize	maximize	VERB
gujaf-39	102	7	shareholders	shareholder	NOUN
gujaf-39	102	8	'	'	PART
gujaf-39	102	9	wealth	wealth	NOUN
gujaf-39	102	10	,	,	PUNCT
gujaf-39	102	11	they	they	PRON
gujaf-39	102	12	would	would	AUX
gujaf-39	102	13	need	need	VERB
gujaf-39	102	14	to	to	PART
gujaf-39	102	15	reduce	reduce	VERB
gujaf-39	102	16	their	their	PRON
gujaf-39	102	17	operating	operating	NOUN
gujaf-39	102	18	costs	cost	NOUN
gujaf-39	102	19	.	.	PUNCT
gujaf-39	103	1	one	one	NUM
gujaf-39	103	2	of	of	ADP
gujaf-39	103	3	such	such	ADJ
gujaf-39	103	4	ways	way	NOUN
gujaf-39	103	5	to	to	PART
gujaf-39	103	6	reduce	reduce	VERB
gujaf-39	103	7	operating	operating	NOUN
gujaf-39	103	8	costs	cost	NOUN
gujaf-39	103	9	is	be	AUX
gujaf-39	103	10	to	to	PART
gujaf-39	103	11	engage	engage	VERB
gujaf-39	103	12	in	in	ADP
gujaf-39	103	13	tax	tax	NOUN
gujaf-39	103	14	aggressiveness	aggressiveness	NOUN
gujaf-39	103	15	to	to	PART
gujaf-39	103	16	reduce	reduce	VERB
gujaf-39	103	17	their	their	PRON
gujaf-39	103	18	tax	tax	NOUN
gujaf-39	103	19	liability	liability	NOUN
gujaf-39	103	20	.	.	PUNCT
gujaf-39	104	1	however	however	ADV
gujaf-39	104	2	,	,	PUNCT
gujaf-39	104	3	in	in	ADP
gujaf-39	104	4	order	order	NOUN
gujaf-39	104	5	to	to	PART
gujaf-39	104	6	reduce	reduce	VERB
gujaf-39	104	7	the	the	DET
gujaf-39	104	8	tax	tax	NOUN
gujaf-39	104	9	burden	burden	NOUN
gujaf-39	104	10	of	of	ADP
gujaf-39	104	11	firms	firm	NOUN
gujaf-39	104	12	,	,	PUNCT
gujaf-39	104	13	tax	tax	NOUN
gujaf-39	104	14	aggressiveness	aggressiveness	NOUN
gujaf-39	104	15	must	must	AUX
gujaf-39	104	16	be	be	AUX
gujaf-39	104	17	done	do	VERB
gujaf-39	104	18	within	within	ADP
gujaf-39	104	19	the	the	DET
gujaf-39	104	20	legal	legal	ADJ
gujaf-39	104	21	framework	framework	NOUN
gujaf-39	104	22	.	.	PUNCT
gujaf-39	105	1	the	the	DET
gujaf-39	105	2	primary	primary	ADJ
gujaf-39	105	3	reason	reason	NOUN
gujaf-39	105	4	managers	manager	NOUN
gujaf-39	105	5	of	of	ADP
gujaf-39	105	6	organizations	organization	NOUN
gujaf-39	105	7	involve	involve	VERB
gujaf-39	105	8	in	in	ADP
gujaf-39	105	9	tax	tax	NOUN
gujaf-39	105	10	aggressiveness	aggressiveness	NOUN
gujaf-39	105	11	is	be	AUX
gujaf-39	105	12	because	because	SCONJ
gujaf-39	105	13	of	of	ADP
gujaf-39	105	14	the	the	DET
gujaf-39	105	15	benefits	benefit	NOUN
gujaf-39	105	16	they	they	PRON
gujaf-39	105	17	derived	derive	VERB
gujaf-39	105	18	from	from	ADP
gujaf-39	105	19	an	an	DET
gujaf-39	105	20	increase	increase	NOUN
gujaf-39	105	21	in	in	ADP
gujaf-39	105	22	after	after	ADP
gujaf-39	105	23	-	-	PUNCT
gujaf-39	105	24	tax	tax	NOUN
gujaf-39	105	25	returns	return	NOUN
gujaf-39	105	26	.	.	PUNCT
gujaf-39	106	1	thus	thus	ADV
gujaf-39	106	2	,	,	PUNCT
gujaf-39	106	3	agency	agency	NOUN
gujaf-39	106	4	conflicts	conflict	NOUN
gujaf-39	106	5	relate	relate	VERB
gujaf-39	106	6	to	to	ADP
gujaf-39	106	7	aggressiveness	aggressiveness	NOUN
gujaf-39	106	8	activities	activity	NOUN
gujaf-39	106	9	(	(	PUNCT
gujaf-39	106	10	crocker	crocker	PROPN
gujaf-39	106	11	&	&	CCONJ
gujaf-39	106	12	slemrod	slemrod	PROPN
gujaf-39	106	13	,	,	PUNCT
gujaf-39	106	14	2005	2005	NUM
gujaf-39	106	15	)	)	PUNCT
gujaf-39	106	16	.	.	PUNCT
gujaf-39	107	1	crocker	crocker	PROPN
gujaf-39	107	2	and	and	CCONJ
gujaf-39	107	3	slemrod	slemrod	PROPN
gujaf-39	107	4	(	(	PUNCT
gujaf-39	107	5	2005	2005	NUM
gujaf-39	107	6	)	)	PUNCT
gujaf-39	107	7	consider	consider	VERB
gujaf-39	107	8	company	company	NOUN
gujaf-39	107	9	tax	tax	NOUN
gujaf-39	107	10	aggressiveness	aggressiveness	NOUN
gujaf-39	107	11	within	within	ADP
gujaf-39	107	12	the	the	DET
gujaf-39	107	13	context	context	NOUN
gujaf-39	107	14	of	of	ADP
gujaf-39	107	15	agency	agency	NOUN
gujaf-39	107	16	theory	theory	NOUN
gujaf-39	107	17	.	.	PUNCT
gujaf-39	108	1	from	from	ADP
gujaf-39	108	2	the	the	DET
gujaf-39	108	3	perspective	perspective	NOUN
gujaf-39	108	4	of	of	ADP
gujaf-39	108	5	agency	agency	NOUN
gujaf-39	108	6	theory	theory	NOUN
gujaf-39	108	7	,	,	PUNCT
gujaf-39	108	8	the	the	DET
gujaf-39	108	9	marginal	marginal	ADJ
gujaf-39	108	10	benefits	benefit	NOUN
gujaf-39	108	11	of	of	ADP
gujaf-39	108	12	tax	tax	NOUN
gujaf-39	108	13	aggressiveness	aggressiveness	NOUN
gujaf-39	108	14	to	to	ADP
gujaf-39	108	15	shareholders	shareholder	NOUN
gujaf-39	108	16	include	include	VERB
gujaf-39	108	17	greater	great	ADJ
gujaf-39	108	18	tax	tax	NOUN
gujaf-39	108	19	savings	saving	NOUN
gujaf-39	108	20	for	for	ADP
gujaf-39	108	21	the	the	DET
gujaf-39	108	22	firm	firm	NOUN
gujaf-39	108	23	,	,	PUNCT
gujaf-39	108	24	while	while	SCONJ
gujaf-39	108	25	the	the	DET
gujaf-39	108	26	marginal	marginal	ADJ
gujaf-39	108	27	cost	cost	NOUN
gujaf-39	108	28	consist	consist	NOUN
gujaf-39	108	29	of	of	ADP
gujaf-39	108	30	the	the	DET
gujaf-39	108	31	potential	potential	NOUN
gujaf-39	108	32	for	for	ADP
gujaf-39	108	33	tax	tax	NOUN
gujaf-39	108	34	fines	fine	NOUN
gujaf-39	108	35	and	and	CCONJ
gujaf-39	108	36	penalties	penalty	NOUN
gujaf-39	108	37	to	to	PART
gujaf-39	108	38	be	be	AUX
gujaf-39	108	39	imposed	impose	VERB
gujaf-39	108	40	via	via	ADP
gujaf-39	108	41	the	the	DET
gujaf-39	108	42	tax	tax	NOUN
gujaf-39	108	43	administration	administration	NOUN
gujaf-39	108	44	,	,	PUNCT
gujaf-39	108	45	implementation	implementation	NOUN
gujaf-39	108	46	expenses	expense	NOUN
gujaf-39	108	47	,	,	PUNCT
gujaf-39	108	48	political	political	ADJ
gujaf-39	108	49	and	and	CCONJ
gujaf-39	108	50	reputational	reputational	ADJ
gujaf-39	108	51	cost	cost	NOUN
gujaf-39	108	52	(	(	PUNCT
gujaf-39	108	53	slemrod	slemrod	NOUN
gujaf-39	108	54	,	,	PUNCT
gujaf-39	108	55	2004	2004	NUM
gujaf-39	108	56	)	)	PUNCT
gujaf-39	108	57	.	.	PUNCT
gujaf-39	109	1	seidman	seidman	NOUN
gujaf-39	109	2	and	and	CCONJ
gujaf-39	109	3	stomberg	stomberg	PROPN
gujaf-39	109	4	(	(	PUNCT
gujaf-39	109	5	2011)also	2011)also	ADV
gujaf-39	109	6	posit	posit	VERB
gujaf-39	109	7	that	that	SCONJ
gujaf-39	109	8	tax	tax	NOUN
gujaf-39	109	9	aggressiveness	aggressiveness	NOUN
gujaf-39	109	10	is	be	AUX
gujaf-39	109	11	a	a	DET
gujaf-39	109	12	framework	framework	NOUN
gujaf-39	109	13	of	of	ADP
gujaf-39	109	14	assessment	assessment	NOUN
gujaf-39	109	15	of	of	ADP
gujaf-39	109	16	company	company	NOUN
gujaf-39	109	17	conflicts	conflict	NOUN
gujaf-39	109	18	.	.	PUNCT
gujaf-39	110	1	lee	lee	PROPN
gujaf-39	110	2	,	,	PUNCT
gujaf-39	110	3	dobiyanski	dobiyanski	ADJ
gujaf-39	110	4	and	and	CCONJ
gujaf-39	110	5	minton	minton	PROPN
gujaf-39	110	6	(	(	PUNCT
gujaf-39	110	7	2015	2015	NUM
gujaf-39	110	8	)	)	PUNCT
gujaf-39	110	9	concluded	conclude	VERB
gujaf-39	110	10	that	that	SCONJ
gujaf-39	110	11	the	the	DET
gujaf-39	110	12	agency	agency	NOUN
gujaf-39	110	13	theory	theory	NOUN
gujaf-39	110	14	is	be	AUX
gujaf-39	110	15	the	the	DET
gujaf-39	110	16	ideal	ideal	ADJ
gujaf-39	110	17	theoretical	theoretical	ADJ
gujaf-39	110	18	basis	basis	NOUN
gujaf-39	110	19	to	to	PART
gujaf-39	110	20	provide	provide	VERB
gujaf-39	110	21	an	an	DET
gujaf-39	110	22	explanation	explanation	NOUN
gujaf-39	110	23	for	for	ADP
gujaf-39	110	24	how	how	SCONJ
gujaf-39	110	25	company	company	NOUN
gujaf-39	110	26	generally	generally	ADV
gujaf-39	110	27	tends	tend	VERB
gujaf-39	110	28	to	to	PART
gujaf-39	110	29	lessen	lessen	VERB
gujaf-39	110	30	tax	tax	NOUN
gujaf-39	110	31	liabilities	liability	NOUN
gujaf-39	110	32	.	.	PUNCT
gujaf-39	111	1	political	political	ADJ
gujaf-39	111	2	cost	cost	NOUN
gujaf-39	111	3	theory	theory	NOUN
gujaf-39	111	4	considers	consider	VERB
gujaf-39	111	5	that	that	SCONJ
gujaf-39	111	6	effective	effective	ADJ
gujaf-39	111	7	tax	tax	NOUN
gujaf-39	111	8	rates	rate	NOUN
gujaf-39	111	9	are	be	AUX
gujaf-39	111	10	a	a	DET
gujaf-39	111	11	metric	metric	NOUN
gujaf-39	111	12	for	for	ADP
gujaf-39	111	13	political	political	ADJ
gujaf-39	111	14	costs	cost	NOUN
gujaf-39	111	15	because	because	SCONJ
gujaf-39	111	16	taxes	taxis	NOUN
gujaf-39	111	17	paid	pay	VERB
gujaf-39	111	18	are	be	AUX
gujaf-39	111	19	a	a	DET
gujaf-39	111	20	means	means	NOUN
gujaf-39	111	21	of	of	ADP
gujaf-39	111	22	transferring	transfer	VERB
gujaf-39	111	23	wealth	wealth	NOUN
gujaf-39	111	24	from	from	ADP
gujaf-39	111	25	companies	company	NOUN
gujaf-39	111	26	to	to	ADP
gujaf-39	111	27	other	other	ADJ
gujaf-39	111	28	social	social	ADJ
gujaf-39	111	29	groups	group	NOUN
gujaf-39	111	30	.	.	PUNCT
gujaf-39	112	1	effective	effective	ADJ
gujaf-39	112	2	tax	tax	NOUN
gujaf-39	112	3	rates	rate	NOUN
gujaf-39	112	4	are	be	AUX
gujaf-39	112	5	a	a	DET
gujaf-39	112	6	metric	metric	NOUN
gujaf-39	112	7	for	for	ADP
gujaf-39	112	8	the	the	DET
gujaf-39	112	9	success	success	NOUN
gujaf-39	112	10	of	of	ADP
gujaf-39	112	11	companies	company	NOUN
gujaf-39	112	12	,	,	PUNCT
gujaf-39	112	13	thus	thus	ADV
gujaf-39	112	14	,	,	PUNCT
gujaf-39	112	15	if	if	SCONJ
gujaf-39	112	16	larger	large	ADJ
gujaf-39	112	17	firms	firm	NOUN
gujaf-39	112	18	are	be	AUX
gujaf-39	112	19	more	more	ADV
gujaf-39	112	20	successful	successful	ADJ
gujaf-39	112	21	than	than	ADP
gujaf-39	112	22	smaller	small	ADJ
gujaf-39	112	23	firms	firm	NOUN
gujaf-39	112	24	,	,	PUNCT
gujaf-39	112	25	they	they	PRON
gujaf-39	112	26	will	will	AUX
gujaf-39	112	27	be	be	AUX
gujaf-39	112	28	subject	subject	ADJ
gujaf-39	112	29	to	to	ADP
gujaf-39	112	30	more	more	ADJ
gujaf-39	112	31	political	political	ADJ
gujaf-39	112	32	scrutiny	scrutiny	NOUN
gujaf-39	112	33	by	by	ADP
gujaf-39	112	34	tax	tax	NOUN
gujaf-39	112	35	authorities	authority	NOUN
gujaf-39	112	36	,	,	PUNCT
gujaf-39	112	37	therefore	therefore	ADV
gujaf-39	112	38	more	more	ADV
gujaf-39	112	39	hesitant	hesitant	ADJ
gujaf-39	112	40	to	to	PART
gujaf-39	112	41	lower	lower	VERB
gujaf-39	112	42	effective	effective	ADJ
gujaf-39	112	43	tax	tax	NOUN
gujaf-39	112	44	rates	rate	NOUN
gujaf-39	112	45	using	use	VERB
gujaf-39	112	46	aggressive	aggressive	ADJ
gujaf-39	112	47	tax	tax	NOUN
gujaf-39	112	48	planning	planning	NOUN
gujaf-39	112	49	.	.	PUNCT
gujaf-39	113	1	in	in	ADP
gujaf-39	113	2	accordance	accordance	NOUN
gujaf-39	113	3	with	with	ADP
gujaf-39	113	4	the	the	DET
gujaf-39	113	5	political	political	ADJ
gujaf-39	113	6	gusau	gusau	ADJ
gujaf-39	113	7	journal	journal	NOUN
gujaf-39	113	8	of	of	ADP
gujaf-39	113	9	accounting	accounting	NOUN
gujaf-39	113	10	and	and	CCONJ
gujaf-39	113	11	finance	finance	NOUN
gujaf-39	113	12	,	,	PUNCT
gujaf-39	113	13	vol	vol	NOUN
gujaf-39	113	14	.	.	PUNCT
gujaf-39	114	1	i	i	PRON
gujaf-39	114	2	,	,	PUNCT
gujaf-39	114	3	issue	issue	NOUN
gujaf-39	114	4	2	2	NUM
gujaf-39	114	5	,	,	PUNCT
gujaf-39	114	6	october	october	PROPN
gujaf-39	114	7	,	,	PUNCT
gujaf-39	114	8	2020	2020	NUM
gujaf-39	114	9	8	8	NUM
gujaf-39	114	10	cost	cost	NOUN
gujaf-39	114	11	theory	theory	NOUN
gujaf-39	114	12	,	,	PUNCT
gujaf-39	114	13	we	we	PRON
gujaf-39	114	14	suggest	suggest	VERB
gujaf-39	114	15	a	a	DET
gujaf-39	114	16	positive	positive	ADJ
gujaf-39	114	17	relation	relation	NOUN
gujaf-39	114	18	between	between	ADP
gujaf-39	114	19	company	company	NOUN
gujaf-39	114	20	size	size	NOUN
gujaf-39	114	21	and	and	CCONJ
gujaf-39	114	22	etr	etr	PROPN
gujaf-39	114	23	measures	measure	NOUN
gujaf-39	114	24	,	,	PUNCT
gujaf-39	114	25	which	which	PRON
gujaf-39	114	26	suggests	suggest	VERB
gujaf-39	114	27	that	that	SCONJ
gujaf-39	114	28	large	large	ADJ
gujaf-39	114	29	companies	company	NOUN
gujaf-39	114	30	are	be	AUX
gujaf-39	114	31	more	more	ADV
gujaf-39	114	32	visible	visible	ADJ
gujaf-39	114	33	and	and	CCONJ
gujaf-39	114	34	thus	thus	ADV
gujaf-39	114	35	subject	subject	ADJ
gujaf-39	114	36	to	to	ADP
gujaf-39	114	37	greater	great	ADJ
gujaf-39	114	38	regulatory	regulatory	ADJ
gujaf-39	114	39	action	action	NOUN
gujaf-39	114	40	(	(	PUNCT
gujaf-39	114	41	watts	watts	PROPN
gujaf-39	114	42	&	&	CCONJ
gujaf-39	114	43	zimmerman	zimmerman	PROPN
gujaf-39	114	44	,	,	PUNCT
gujaf-39	114	45	1986).similarly	1986).similarly	ADV
gujaf-39	114	46	,	,	PUNCT
gujaf-39	114	47	looking	look	VERB
gujaf-39	114	48	at	at	ADP
gujaf-39	114	49	the	the	DET
gujaf-39	114	50	political	political	ADJ
gujaf-39	114	51	cost	cost	NOUN
gujaf-39	114	52	theory	theory	NOUN
gujaf-39	114	53	,	,	PUNCT
gujaf-39	114	54	profitable	profitable	ADJ
gujaf-39	114	55	firms	firm	NOUN
gujaf-39	114	56	would	would	AUX
gujaf-39	114	57	aim	aim	VERB
gujaf-39	114	58	to	to	PART
gujaf-39	114	59	preserve	preserve	VERB
gujaf-39	114	60	their	their	PRON
gujaf-39	114	61	reputation	reputation	NOUN
gujaf-39	114	62	to	to	PART
gujaf-39	114	63	enhance	enhance	VERB
gujaf-39	114	64	investor	investor	NOUN
gujaf-39	114	65	confidence	confidence	NOUN
gujaf-39	114	66	and	and	CCONJ
gujaf-39	114	67	minimize	minimize	VERB
gujaf-39	114	68	the	the	DET
gujaf-39	114	69	use	use	NOUN
gujaf-39	114	70	of	of	ADP
gujaf-39	114	71	aggressive	aggressive	ADJ
gujaf-39	114	72	earnings	earning	NOUN
gujaf-39	114	73	management	management	NOUN
gujaf-39	114	74	techniques	technique	NOUN
gujaf-39	114	75	(	(	PUNCT
gujaf-39	114	76	scott	scott	PROPN
gujaf-39	114	77	,	,	PUNCT
gujaf-39	114	78	2006).in	2006).in	NUM
gujaf-39	114	79	addition	addition	NOUN
gujaf-39	114	80	,	,	PUNCT
gujaf-39	114	81	the	the	DET
gujaf-39	114	82	management	management	NOUN
gujaf-39	114	83	of	of	ADP
gujaf-39	114	84	the	the	DET
gujaf-39	114	85	company	company	NOUN
gujaf-39	114	86	would	would	AUX
gujaf-39	114	87	tend	tend	VERB
gujaf-39	114	88	to	to	PART
gujaf-39	114	89	use	use	VERB
gujaf-39	114	90	the	the	DET
gujaf-39	114	91	debt	debt	NOUN
gujaf-39	114	92	at	at	ADP
gujaf-39	114	93	an	an	DET
gujaf-39	114	94	optimum	optimum	ADJ
gujaf-39	114	95	level	level	NOUN
gujaf-39	114	96	to	to	PART
gujaf-39	114	97	reduce	reduce	VERB
gujaf-39	114	98	the	the	DET
gujaf-39	114	99	tax	tax	NOUN
gujaf-39	114	100	liability	liability	NOUN
gujaf-39	114	101	that	that	PRON
gujaf-39	114	102	must	must	AUX
gujaf-39	114	103	be	be	AUX
gujaf-39	114	104	paid	pay	VERB
gujaf-39	114	105	.	.	PUNCT
gujaf-39	115	1	3	3	X
gujaf-39	115	2	.	.	X
gujaf-39	115	3	methodology	methodology	NOUN
gujaf-39	115	4	and	and	CCONJ
gujaf-39	115	5	model	model	NOUN
gujaf-39	115	6	specification	specification	NOUN
gujaf-39	115	7	the	the	DET
gujaf-39	115	8	purpose	purpose	NOUN
gujaf-39	115	9	of	of	ADP
gujaf-39	115	10	this	this	DET
gujaf-39	115	11	study	study	NOUN
gujaf-39	115	12	is	be	AUX
gujaf-39	115	13	to	to	PART
gujaf-39	115	14	examine	examine	VERB
gujaf-39	115	15	the	the	DET
gujaf-39	115	16	impact	impact	NOUN
gujaf-39	115	17	of	of	ADP
gujaf-39	115	18	firm	firm	ADJ
gujaf-39	115	19	specific	specific	ADJ
gujaf-39	115	20	attributes	attribute	NOUN
gujaf-39	115	21	on	on	ADP
gujaf-39	115	22	corporate	corporate	ADJ
gujaf-39	115	23	tax	tax	NOUN
gujaf-39	115	24	aggressiveness	aggressiveness	NOUN
gujaf-39	115	25	.	.	PUNCT
gujaf-39	116	1	as	as	ADP
gujaf-39	116	2	a	a	DET
gujaf-39	116	3	result	result	NOUN
gujaf-39	116	4	,	,	PUNCT
gujaf-39	116	5	correlational	correlational	ADJ
gujaf-39	116	6	research	research	NOUN
gujaf-39	116	7	design	design	NOUN
gujaf-39	116	8	was	be	AUX
gujaf-39	116	9	adopted	adopt	VERB
gujaf-39	116	10	.	.	PUNCT
gujaf-39	117	1	the	the	DET
gujaf-39	117	2	study	study	NOUN
gujaf-39	117	3	population	population	NOUN
gujaf-39	117	4	consisted	consist	VERB
gujaf-39	117	5	of	of	ADP
gujaf-39	117	6	all	all	DET
gujaf-39	117	7	the	the	DET
gujaf-39	117	8	listed	list	VERB
gujaf-39	117	9	manufacturing	manufacturing	NOUN
gujaf-39	117	10	firms	firm	NOUN
gujaf-39	117	11	on	on	ADP
gujaf-39	117	12	nigeria	nigeria	PROPN
gujaf-39	117	13	stock	stock	PROPN
gujaf-39	117	14	exchange	exchange	PROPN
gujaf-39	117	15	(	(	PUNCT
gujaf-39	117	16	nse	nse	NOUN
gujaf-39	117	17	)	)	PUNCT
gujaf-39	117	18	as	as	ADP
gujaf-39	117	19	at	at	ADP
gujaf-39	117	20	31	31	NUM
gujaf-39	117	21	december	december	PROPN
gujaf-39	117	22	2019	2019	NUM
gujaf-39	117	23	.	.	PUNCT
gujaf-39	118	1	the	the	DET
gujaf-39	118	2	adjusted	adjusted	ADJ
gujaf-39	118	3	population	population	NOUN
gujaf-39	118	4	is	be	AUX
gujaf-39	118	5	forty	forty	NUM
gujaf-39	118	6	-	-	PUNCT
gujaf-39	118	7	six	six	NUM
gujaf-39	118	8	(	(	PUNCT
gujaf-39	118	9	46	46	NUM
gujaf-39	118	10	)	)	PUNCT
gujaf-39	118	11	firms	firm	NOUN
gujaf-39	118	12	based	base	VERB
gujaf-39	118	13	on	on	ADP
gujaf-39	118	14	data	datum	NOUN
gujaf-39	118	15	availability	availability	NOUN
gujaf-39	118	16	from	from	ADP
gujaf-39	118	17	their	their	PRON
gujaf-39	118	18	annual	annual	ADJ
gujaf-39	118	19	report	report	NOUN
gujaf-39	118	20	from	from	ADP
gujaf-39	118	21	2015	2015	NUM
gujaf-39	118	22	to	to	ADP
gujaf-39	118	23	2019	2019	NUM
gujaf-39	118	24	.	.	PUNCT
gujaf-39	119	1	the	the	DET
gujaf-39	119	2	dependent	dependent	ADJ
gujaf-39	119	3	variable	variable	NOUN
gujaf-39	119	4	in	in	ADP
gujaf-39	119	5	this	this	DET
gujaf-39	119	6	study	study	NOUN
gujaf-39	119	7	is	be	AUX
gujaf-39	119	8	corporate	corporate	ADJ
gujaf-39	119	9	tax	tax	NOUN
gujaf-39	119	10	aggressiveness	aggressiveness	NOUN
gujaf-39	119	11	,	,	PUNCT
gujaf-39	119	12	measured	measure	VERB
gujaf-39	119	13	as	as	ADP
gujaf-39	119	14	the	the	DET
gujaf-39	119	15	firm	firm	NOUN
gujaf-39	119	16	‘s	‘s	PART
gujaf-39	119	17	current	current	ADJ
gujaf-39	119	18	effective	effective	ADJ
gujaf-39	119	19	tax	tax	NOUN
gujaf-39	119	20	rate	rate	NOUN
gujaf-39	119	21	(	(	PUNCT
gujaf-39	119	22	etr	etr	PROPN
gujaf-39	119	23	)	)	PUNCT
gujaf-39	119	24	.	.	PUNCT
gujaf-39	120	1	the	the	DET
gujaf-39	120	2	effective	effective	ADJ
gujaf-39	120	3	tax	tax	NOUN
gujaf-39	120	4	rate	rate	NOUN
gujaf-39	120	5	is	be	AUX
gujaf-39	120	6	measured	measure	VERB
gujaf-39	120	7	as	as	ADP
gujaf-39	120	8	the	the	DET
gujaf-39	120	9	current	current	ADJ
gujaf-39	120	10	income	income	NOUN
gujaf-39	120	11	tax	tax	NOUN
gujaf-39	120	12	expense	expense	NOUN
gujaf-39	120	13	divided	divide	VERB
gujaf-39	120	14	by	by	ADP
gujaf-39	120	15	the	the	DET
gujaf-39	120	16	pre	pre	ADJ
gujaf-39	120	17	-	-	ADJ
gujaf-39	120	18	tax	tax	ADJ
gujaf-39	120	19	income	income	NOUN
gujaf-39	120	20	(	(	PUNCT
gujaf-39	120	21	lanis	lanis	NOUN
gujaf-39	120	22	and	and	CCONJ
gujaf-39	120	23	richardson	richardson	PROPN
gujaf-39	120	24	,	,	PUNCT
gujaf-39	120	25	2012	2012	NUM
gujaf-39	120	26	)	)	PUNCT
gujaf-39	120	27	.	.	PUNCT
gujaf-39	121	1	etr	etr	PROPN
gujaf-39	121	2	measures	measure	VERB
gujaf-39	121	3	the	the	DET
gujaf-39	121	4	ability	ability	NOUN
gujaf-39	121	5	of	of	ADP
gujaf-39	121	6	a	a	DET
gujaf-39	121	7	firm	firm	NOUN
gujaf-39	121	8	to	to	PART
gujaf-39	121	9	lessen	lessen	VERB
gujaf-39	121	10	its	its	PRON
gujaf-39	121	11	tax	tax	NOUN
gujaf-39	121	12	liability	liability	NOUN
gujaf-39	121	13	as	as	SCONJ
gujaf-39	121	14	compared	compare	VERB
gujaf-39	121	15	with	with	ADP
gujaf-39	121	16	its	its	PRON
gujaf-39	121	17	pre	pre	ADJ
gujaf-39	121	18	-	-	ADJ
gujaf-39	121	19	tax	tax	ADJ
gujaf-39	121	20	accounting	accounting	NOUN
gujaf-39	121	21	profits	profit	NOUN
gujaf-39	121	22	and	and	CCONJ
gujaf-39	121	23	shows	show	VERB
gujaf-39	121	24	the	the	DET
gujaf-39	121	25	relative	relative	ADJ
gujaf-39	121	26	tax	tax	NOUN
gujaf-39	121	27	burden	burden	NOUN
gujaf-39	121	28	across	across	ADP
gujaf-39	121	29	firms	firm	NOUN
gujaf-39	121	30	(	(	PUNCT
gujaf-39	121	31	rego	rego	NOUN
gujaf-39	121	32	,	,	PUNCT
gujaf-39	121	33	2003	2003	NUM
gujaf-39	121	34	)	)	PUNCT
gujaf-39	121	35	.	.	PUNCT
gujaf-39	122	1	as	as	ADP
gujaf-39	122	2	a	a	DET
gujaf-39	122	3	consequence	consequence	NOUN
gujaf-39	122	4	,	,	PUNCT
gujaf-39	122	5	a	a	DET
gujaf-39	122	6	low	low	ADJ
gujaf-39	122	7	etr	etr	PROPN
gujaf-39	122	8	rate	rate	NOUN
gujaf-39	122	9	indicates	indicate	VERB
gujaf-39	122	10	that	that	SCONJ
gujaf-39	122	11	a	a	DET
gujaf-39	122	12	firm	firm	NOUN
gujaf-39	122	13	conducts	conduct	VERB
gujaf-39	122	14	tax	tax	NOUN
gujaf-39	122	15	planning	planning	NOUN
gujaf-39	122	16	more	more	ADV
gujaf-39	122	17	aggressively	aggressively	ADV
gujaf-39	122	18	than	than	ADP
gujaf-39	122	19	firms	firm	NOUN
gujaf-39	122	20	with	with	ADP
gujaf-39	122	21	higher	high	ADJ
gujaf-39	122	22	etr	etr	PROPN
gujaf-39	122	23	rate	rate	NOUN
gujaf-39	122	24	.	.	PUNCT
gujaf-39	123	1	the	the	DET
gujaf-39	123	2	basis	basis	NOUN
gujaf-39	123	3	of	of	ADP
gujaf-39	123	4	accepting	accept	VERB
gujaf-39	123	5	that	that	SCONJ
gujaf-39	123	6	a	a	DET
gujaf-39	123	7	firm	firm	NOUN
gujaf-39	123	8	is	be	AUX
gujaf-39	123	9	tax	tax	NOUN
gujaf-39	123	10	aggressive	aggressive	ADJ
gujaf-39	123	11	is	be	AUX
gujaf-39	123	12	that	that	SCONJ
gujaf-39	123	13	the	the	DET
gujaf-39	123	14	etr	etr	PROPN
gujaf-39	123	15	computed	compute	VERB
gujaf-39	123	16	should	should	AUX
gujaf-39	123	17	be	be	AUX
gujaf-39	123	18	less	less	ADJ
gujaf-39	123	19	than	than	ADP
gujaf-39	123	20	the	the	DET
gujaf-39	123	21	firm	firm	ADJ
gujaf-39	123	22	income	income	NOUN
gujaf-39	123	23	tax	tax	NOUN
gujaf-39	123	24	rate	rate	NOUN
gujaf-39	123	25	.	.	PUNCT
gujaf-39	124	1	in	in	ADP
gujaf-39	124	2	the	the	DET
gujaf-39	124	3	context	context	NOUN
gujaf-39	124	4	of	of	ADP
gujaf-39	124	5	this	this	DET
gujaf-39	124	6	study	study	NOUN
gujaf-39	124	7	,	,	PUNCT
gujaf-39	124	8	if	if	SCONJ
gujaf-39	124	9	etr	etr	PROPN
gujaf-39	124	10	<	<	X
gujaf-39	124	11	30	30	NUM
gujaf-39	124	12	%	%	NOUN
gujaf-39	124	13	company	company	NOUN
gujaf-39	124	14	tax	tax	NOUN
gujaf-39	124	15	rate	rate	NOUN
gujaf-39	124	16	,	,	PUNCT
gujaf-39	124	17	then	then	ADV
gujaf-39	124	18	listed	list	VERB
gujaf-39	124	19	firms	firm	NOUN
gujaf-39	124	20	are	be	AUX
gujaf-39	124	21	said	say	VERB
gujaf-39	124	22	to	to	PART
gujaf-39	124	23	be	be	AUX
gujaf-39	124	24	tax	tax	NOUN
gujaf-39	124	25	aggressive	aggressive	ADJ
gujaf-39	124	26	,	,	PUNCT
gujaf-39	124	27	and	and	CCONJ
gujaf-39	124	28	vice	vice	NOUN
gujaf-39	124	29	–	–	PUNCT
gujaf-39	124	30	versa	versa	ADV
gujaf-39	124	31	.	.	PUNCT
gujaf-39	125	1	the	the	DET
gujaf-39	125	2	explanatory	explanatory	ADJ
gujaf-39	125	3	variables	variable	NOUN
gujaf-39	125	4	for	for	ADP
gujaf-39	125	5	this	this	DET
gujaf-39	125	6	study	study	NOUN
gujaf-39	125	7	comprise	comprise	VERB
gujaf-39	125	8	five	five	NUM
gujaf-39	125	9	firm	firm	ADJ
gujaf-39	125	10	specific	specific	ADJ
gujaf-39	125	11	attributes	attribute	NOUN
gujaf-39	125	12	(	(	PUNCT
gujaf-39	125	13	firm	firm	ADJ
gujaf-39	125	14	size	size	NOUN
gujaf-39	125	15	,	,	PUNCT
gujaf-39	125	16	firm	firm	ADJ
gujaf-39	125	17	leverage	leverage	NOUN
gujaf-39	125	18	,	,	PUNCT
gujaf-39	125	19	capital	capital	NOUN
gujaf-39	125	20	intensity	intensity	NOUN
gujaf-39	125	21	,	,	PUNCT
gujaf-39	125	22	firm	firm	ADJ
gujaf-39	125	23	growth	growth	NOUN
gujaf-39	125	24	and	and	CCONJ
gujaf-39	125	25	firm	firm	ADJ
gujaf-39	125	26	profitability	profitability	NOUN
gujaf-39	125	27	)	)	PUNCT
gujaf-39	125	28	.	.	PUNCT
gujaf-39	126	1	profitability	profitability	NOUN
gujaf-39	126	2	is	be	AUX
gujaf-39	126	3	proxy	proxy	VERB
gujaf-39	126	4	by	by	ADP
gujaf-39	126	5	return	return	NOUN
gujaf-39	126	6	on	on	ADP
gujaf-39	126	7	assets	asset	NOUN
gujaf-39	126	8	(	(	PUNCT
gujaf-39	126	9	roa	roa	PROPN
gujaf-39	126	10	)	)	PUNCT
gujaf-39	126	11	where	where	SCONJ
gujaf-39	126	12	roa	roa	PROPN
gujaf-39	126	13	is	be	AUX
gujaf-39	126	14	calculated	calculate	VERB
gujaf-39	126	15	as	as	ADP
gujaf-39	126	16	profit	profit	NOUN
gujaf-39	126	17	after	after	ADP
gujaf-39	126	18	tax	tax	NOUN
gujaf-39	126	19	divided	divide	VERB
gujaf-39	126	20	by	by	ADP
gujaf-39	126	21	total	total	ADJ
gujaf-39	126	22	assets(rani	assets(rani	PROPN
gujaf-39	126	23	et	et	PROPN
gujaf-39	126	24	al	al	PROPN
gujaf-39	126	25	.	.	PROPN
gujaf-39	126	26	,	,	PUNCT
gujaf-39	126	27	2018	2018	NUM
gujaf-39	126	28	)	)	PUNCT
gujaf-39	126	29	.	.	PUNCT
gujaf-39	127	1	the	the	DET
gujaf-39	127	2	size	size	NOUN
gujaf-39	127	3	of	of	ADP
gujaf-39	127	4	the	the	DET
gujaf-39	127	5	firm	firm	NOUN
gujaf-39	127	6	is	be	AUX
gujaf-39	127	7	measured	measure	VERB
gujaf-39	127	8	by	by	ADP
gujaf-39	127	9	the	the	DET
gujaf-39	127	10	natural	natural	ADJ
gujaf-39	127	11	logarithm	logarithm	NOUN
gujaf-39	127	12	of	of	ADP
gujaf-39	127	13	total	total	ADJ
gujaf-39	127	14	asset(salman	asset(salman	PROPN
gujaf-39	127	15	et	et	PROPN
gujaf-39	127	16	al	al	PROPN
gujaf-39	127	17	.	.	PROPN
gujaf-39	127	18	,	,	PUNCT
gujaf-39	127	19	2018	2018	NUM
gujaf-39	127	20	)	)	PUNCT
gujaf-39	127	21	.	.	PUNCT
gujaf-39	128	1	firm	firm	ADJ
gujaf-39	128	2	growth	growth	NOUN
gujaf-39	128	3	is	be	AUX
gujaf-39	128	4	measure	measure	NOUN
gujaf-39	128	5	as	as	ADP
gujaf-39	128	6	the	the	DET
gujaf-39	128	7	changes	change	NOUN
gujaf-39	128	8	in	in	ADP
gujaf-39	128	9	total	total	ADJ
gujaf-39	128	10	asset	asset	NOUN
gujaf-39	128	11	in	in	ADP
gujaf-39	128	12	the	the	DET
gujaf-39	128	13	year(devi	year(devi	PROPN
gujaf-39	128	14	et	et	PROPN
gujaf-39	128	15	al	al	PROPN
gujaf-39	128	16	.	.	PROPN
gujaf-39	128	17	,	,	PUNCT
gujaf-39	128	18	2018	2018	NUM
gujaf-39	128	19	)	)	PUNCT
gujaf-39	128	20	.	.	PUNCT
gujaf-39	129	1	leverage	leverage	NOUN
gujaf-39	129	2	in	in	ADP
gujaf-39	129	3	this	this	DET
gujaf-39	129	4	study	study	NOUN
gujaf-39	129	5	is	be	AUX
gujaf-39	129	6	measured	measure	VERB
gujaf-39	129	7	by	by	ADP
gujaf-39	129	8	total	total	ADJ
gujaf-39	129	9	debt	debt	NOUN
gujaf-39	129	10	divided	divide	VERB
gujaf-39	129	11	by	by	ADP
gujaf-39	129	12	total	total	ADJ
gujaf-39	129	13	equity(rani	equity(rani	PROPN
gujaf-39	129	14	et	et	PROPN
gujaf-39	129	15	al	al	PROPN
gujaf-39	129	16	.	.	PROPN
gujaf-39	129	17	,	,	PUNCT
gujaf-39	129	18	2018	2018	NUM
gujaf-39	129	19	)	)	PUNCT
gujaf-39	129	20	.	.	PUNCT
gujaf-39	130	1	the	the	DET
gujaf-39	130	2	intensity	intensity	NOUN
gujaf-39	130	3	of	of	ADP
gujaf-39	130	4	capital	capital	NOUN
gujaf-39	130	5	in	in	ADP
gujaf-39	130	6	this	this	DET
gujaf-39	130	7	study	study	NOUN
gujaf-39	130	8	is	be	AUX
gujaf-39	130	9	measured	measure	VERB
gujaf-39	130	10	by	by	ADP
gujaf-39	130	11	fixed	fix	VERB
gujaf-39	130	12	assets	asset	NOUN
gujaf-39	130	13	divided	divide	VERB
gujaf-39	130	14	by	by	ADP
gujaf-39	130	15	total	total	ADJ
gujaf-39	130	16	assets(salman	assets(salman	PROPN
gujaf-39	130	17	et	et	PROPN
gujaf-39	130	18	al	al	PROPN
gujaf-39	130	19	.	.	PROPN
gujaf-39	130	20	,	,	PUNCT
gujaf-39	130	21	2018	2018	NUM
gujaf-39	130	22	)	)	PUNCT
gujaf-39	130	23	.	.	PUNCT
gujaf-39	131	1	gusau	gusau	PROPN
gujaf-39	131	2	journal	journal	PROPN
gujaf-39	131	3	of	of	ADP
gujaf-39	131	4	accounting	accounting	NOUN
gujaf-39	131	5	and	and	CCONJ
gujaf-39	131	6	finance	finance	NOUN
gujaf-39	131	7	,	,	PUNCT
gujaf-39	131	8	vol	vol	NOUN
gujaf-39	131	9	.	.	PUNCT
gujaf-39	132	1	i	i	PRON
gujaf-39	132	2	,	,	PUNCT
gujaf-39	132	3	issue	issue	NOUN
gujaf-39	132	4	2	2	NUM
gujaf-39	132	5	,	,	PUNCT
gujaf-39	132	6	october	october	PROPN
gujaf-39	132	7	,	,	PUNCT
gujaf-39	132	8	2020	2020	NUM
gujaf-39	132	9	9	9	NUM
gujaf-39	132	10	on	on	ADP
gujaf-39	132	11	the	the	DET
gujaf-39	132	12	basis	basis	NOUN
gujaf-39	132	13	of	of	ADP
gujaf-39	132	14	these	these	DET
gujaf-39	132	15	variables	variable	NOUN
gujaf-39	132	16	,	,	PUNCT
gujaf-39	132	17	the	the	DET
gujaf-39	132	18	empirical	empirical	ADJ
gujaf-39	132	19	results	result	NOUN
gujaf-39	132	20	are	be	AUX
gujaf-39	132	21	therefore	therefore	ADV
gujaf-39	132	22	based	base	VERB
gujaf-39	132	23	on	on	ADP
gujaf-39	132	24	the	the	DET
gujaf-39	132	25	following	follow	VERB
gujaf-39	132	26	regression	regression	NOUN
gujaf-39	132	27	model	model	NOUN
gujaf-39	132	28	;	;	PUNCT
gujaf-39	132	29	ctait	ctait	NOUN
gujaf-39	132	30	=	=	ADJ
gujaf-39	132	31	f	f	X
gujaf-39	132	32	(	(	PUNCT
gujaf-39	132	33	etr	etr	PROPN
gujaf-39	132	34	)	)	PUNCT
gujaf-39	132	35	……	……	NOUN
gujaf-39	132	36	...	...	PUNCT
gujaf-39	132	37	…	…	PUNCT
gujaf-39	132	38	……	……	NOUN
gujaf-39	132	39	……	……	NOUN
gujaf-39	132	40	……	……	NOUN
gujaf-39	132	41	……	……	NOUN
gujaf-39	132	42	……	……	NOUN
gujaf-39	132	43	……	……	NOUN
gujaf-39	132	44	……	……	NOUN
gujaf-39	132	45	……	……	NOUN
gujaf-39	132	46	……	……	NOUN
gujaf-39	132	47	.	.	PUNCT
gujaf-39	133	1	……	……	NOUN
gujaf-39	133	2	……	……	NOUN
gujaf-39	133	3	.....	.....	SYM
gujaf-39	133	4	……	……	NOUN
gujaf-39	133	5	..	..	PUNCT
gujaf-39	134	1	i	i	PRON
gujaf-39	134	2	etrit	etrit	VERB
gujaf-39	135	1	=	=	SYM
gujaf-39	135	2	β0	β0	PROPN
gujaf-39	135	3	+	+	CCONJ
gujaf-39	135	4	β1	β1	NOUN
gujaf-39	135	5	fprofit	fprofit	NOUN
gujaf-39	135	6	+	+	CCONJ
gujaf-39	135	7	β2flevit	β2flevit	PROPN
gujaf-39	135	8	+	+	CCONJ
gujaf-39	135	9	β3	β3	VERB
gujaf-39	135	10	capintit	capintit	NOUN
gujaf-39	135	11	+	+	CCONJ
gujaf-39	135	12	β4	β4	PROPN
gujaf-39	135	13	fgwtit	fgwtit	NOUN
gujaf-39	135	14	+	+	CCONJ
gujaf-39	135	15	β5	β5	ADJ
gujaf-39	135	16	fsizeit	fsizeit	NOUN
gujaf-39	135	17	+	+	CCONJ
gujaf-39	135	18	εit	εit	VERB
gujaf-39	135	19	……	……	NOUN
gujaf-39	135	20	……	……	NOUN
gujaf-39	135	21	..	..	PUNCT
gujaf-39	135	22	ii	ii	NUM
gujaf-39	135	23	where	where	SCONJ
gujaf-39	135	24	;	;	PUNCT
gujaf-39	135	25	cta	cta	PROPN
gujaf-39	135	26	=	=	SYM
gujaf-39	135	27	corporate	corporate	ADJ
gujaf-39	135	28	tax	tax	NOUN
gujaf-39	135	29	agrresiveness	agrresiveness	NOUN
gujaf-39	135	30	etr	etr	PROPN
gujaf-39	135	31	=	=	PUNCT
gujaf-39	135	32	effective	effective	ADJ
gujaf-39	135	33	tax	tax	NOUN
gujaf-39	135	34	rate(etr	rate(etr	NOUN
gujaf-39	135	35	)	)	PUNCT
gujaf-39	135	36	fprof	fprof	PROPN
gujaf-39	136	1	=	=	SYM
gujaf-39	136	2	firm	firm	ADJ
gujaf-39	136	3	profitability	profitability	NOUN
gujaf-39	136	4	flev	flev	NOUN
gujaf-39	136	5	=	=	SYM
gujaf-39	136	6	firm	firm	NOUN
gujaf-39	136	7	leverage	leverage	NOUN
gujaf-39	136	8	capint	capint	NOUN
gujaf-39	136	9	=	=	SYM
gujaf-39	136	10	firm	firm	ADJ
gujaf-39	136	11	liquidity	liquidity	NOUN
gujaf-39	136	12	fgwt	fgwt	NOUN
gujaf-39	136	13	=	=	SYM
gujaf-39	136	14	firm	firm	ADJ
gujaf-39	136	15	growth	growth	NOUN
gujaf-39	136	16	fsize	fsize	NOUN
gujaf-39	136	17	=	=	SYM
gujaf-39	136	18	firm	firm	ADJ
gujaf-39	136	19	size	size	NOUN
gujaf-39	136	20	ß0	ß0	NOUN
gujaf-39	136	21	=	=	SYM
gujaf-39	136	22	intercept	intercept	NOUN
gujaf-39	136	23	;	;	PUNCT
gujaf-39	136	24	ß1	ß1	NOUN
gujaf-39	136	25	to	to	ADP
gujaf-39	136	26	ß5	ß5	NUM
gujaf-39	136	27	=	=	NOUN
gujaf-39	136	28	coefficient	coefficient	NOUN
gujaf-39	136	29	of	of	ADP
gujaf-39	136	30	the	the	DET
gujaf-39	136	31	independent	independent	ADJ
gujaf-39	136	32	variables	variable	NOUN
gujaf-39	136	33	;	;	PUNCT
gujaf-39	136	34	є	є	NOUN
gujaf-39	136	35	=	=	NOUN
gujaf-39	136	36	error	error	NOUN
gujaf-39	136	37	term	term	NOUN
gujaf-39	136	38	;	;	PUNCT
gujaf-39	136	39	it	it	PRON
gujaf-39	136	40	=	=	PUNCT
gujaf-39	136	41	subscript	subscript	NOUN
gujaf-39	136	42	for	for	ADP
gujaf-39	136	43	panel	panel	NOUN
gujaf-39	136	44	data	datum	NOUN
gujaf-39	136	45	4	4	NUM
gujaf-39	136	46	.	.	PUNCT
gujaf-39	137	1	findings	finding	NOUN
gujaf-39	137	2	data	datum	NOUN
gujaf-39	137	3	collected	collect	VERB
gujaf-39	137	4	during	during	ADP
gujaf-39	137	5	the	the	DET
gujaf-39	137	6	course	course	NOUN
gujaf-39	137	7	of	of	ADP
gujaf-39	137	8	the	the	DET
gujaf-39	137	9	study	study	NOUN
gujaf-39	137	10	were	be	AUX
gujaf-39	137	11	presented	present	VERB
gujaf-39	137	12	and	and	CCONJ
gujaf-39	137	13	discussed	discuss	VERB
gujaf-39	137	14	in	in	ADP
gujaf-39	137	15	this	this	DET
gujaf-39	137	16	section	section	NOUN
gujaf-39	137	17	.	.	PUNCT
gujaf-39	138	1	the	the	DET
gujaf-39	138	2	descriptive	descriptive	ADJ
gujaf-39	138	3	statistics	statistic	NOUN
gujaf-39	138	4	,	,	PUNCT
gujaf-39	138	5	correlation	correlation	NOUN
gujaf-39	138	6	matrix	matrix	NOUN
gujaf-39	138	7	and	and	CCONJ
gujaf-39	138	8	inferential	inferential	ADJ
gujaf-39	138	9	statistics	statistic	NOUN
gujaf-39	138	10	are	be	AUX
gujaf-39	138	11	presented	present	VERB
gujaf-39	138	12	in	in	ADP
gujaf-39	138	13	this	this	DET
gujaf-39	138	14	section	section	NOUN
gujaf-39	138	15	.	.	PUNCT
gujaf-39	139	1	table	table	NOUN
gujaf-39	139	2	1	1	NUM
gujaf-39	139	3	descriptive	descriptive	ADJ
gujaf-39	139	4	statistics	statistic	NOUN
gujaf-39	139	5	variable	variable	ADJ
gujaf-39	139	6	obs	obs	PROPN
gujaf-39	139	7	mean	mean	VERB
gujaf-39	139	8	std.dev	std.dev	PROPN
gujaf-39	139	9	.	.	PUNCT
gujaf-39	140	1	min	min	PROPN
gujaf-39	140	2	max	max	PROPN
gujaf-39	140	3	etr	etr	PROPN
gujaf-39	140	4	230	230	NUM
gujaf-39	140	5	.256	.256	NUM
gujaf-39	140	6	.372	.372	NUM
gujaf-39	140	7	-1.548	-1.548	PUNCT
gujaf-39	140	8	2.39	2.39	NUM
gujaf-39	140	9	fprof	fprof	NOUN
gujaf-39	140	10	230	230	NUM
gujaf-39	140	11	.028	.028	NUM
gujaf-39	140	12	.206	.206	NUM
gujaf-39	140	13	-1.799	-1.799	PROPN
gujaf-39	140	14	1.763	1.763	NUM
gujaf-39	140	15	flev	flev	NOUN
gujaf-39	140	16	230	230	NUM
gujaf-39	140	17	.421	.421	NUM
gujaf-39	140	18	1.021	1.021	NUM
gujaf-39	140	19	-2.428	-2.428	SYM
gujaf-39	140	20	6.391	6.391	NUM
gujaf-39	140	21	capint	capint	NOUN
gujaf-39	140	22	230	230	NUM
gujaf-39	140	23	.449	.449	NUM
gujaf-39	140	24	.24	.24	NUM
gujaf-39	140	25	.001	.001	NUM
gujaf-39	140	26	.967	.967	NUM
gujaf-39	140	27	fgwt	fgwt	PROPN
gujaf-39	140	28	230	230	NUM
gujaf-39	140	29	.057	.057	NUM
gujaf-39	140	30	.221	.221	NUM
gujaf-39	140	31	-.919	-.919	PROPN
gujaf-39	140	32	1.493	1.493	NUM
gujaf-39	140	33	fsize(millions	fsize(million	NOUN
gujaf-39	140	34	)	)	PUNCT
gujaf-39	140	35	230	230	NUM
gujaf-39	140	36	131877	131877	NUM
gujaf-39	140	37	263122	263122	NUM
gujaf-39	140	38	131	131	NUM
gujaf-39	140	39	1741351	1741351	NUM
gujaf-39	140	40	source	source	NOUN
gujaf-39	140	41	:	:	PUNCT
gujaf-39	140	42	stata	stata	NOUN
gujaf-39	140	43	output	output	NOUN
gujaf-39	140	44	(	(	PUNCT
gujaf-39	140	45	2020	2020	NUM
gujaf-39	140	46	)	)	PUNCT
gujaf-39	140	47	gusau	gusau	ADJ
gujaf-39	140	48	journal	journal	NOUN
gujaf-39	140	49	of	of	ADP
gujaf-39	140	50	accounting	accounting	NOUN
gujaf-39	140	51	and	and	CCONJ
gujaf-39	140	52	finance	finance	NOUN
gujaf-39	140	53	,	,	PUNCT
gujaf-39	140	54	vol	vol	NOUN
gujaf-39	140	55	.	.	PUNCT
gujaf-39	141	1	i	i	PRON
gujaf-39	141	2	,	,	PUNCT
gujaf-39	141	3	issue	issue	NOUN
gujaf-39	141	4	2	2	NUM
gujaf-39	141	5	,	,	PUNCT
gujaf-39	141	6	october	october	PROPN
gujaf-39	141	7	,	,	PUNCT
gujaf-39	141	8	2020	2020	NUM
gujaf-39	141	9	10	10	NUM
gujaf-39	141	10	table	table	NOUN
gujaf-39	141	11	1	1	NUM
gujaf-39	141	12	displays	display	VERB
gujaf-39	141	13	the	the	DET
gujaf-39	141	14	resultof	resultof	NOUN
gujaf-39	141	15	the	the	DET
gujaf-39	141	16	descriptive	descriptive	ADJ
gujaf-39	141	17	statistics	statistic	NOUN
gujaf-39	141	18	for	for	ADP
gujaf-39	141	19	the	the	DET
gujaf-39	141	20	independent	independent	ADJ
gujaf-39	141	21	and	and	CCONJ
gujaf-39	141	22	dependent	dependent	ADJ
gujaf-39	141	23	variable	variable	NOUN
gujaf-39	141	24	.	.	PUNCT
gujaf-39	142	1	from	from	ADP
gujaf-39	142	2	the	the	DET
gujaf-39	142	3	table	table	NOUN
gujaf-39	142	4	,	,	PUNCT
gujaf-39	142	5	we	we	PRON
gujaf-39	142	6	can	can	AUX
gujaf-39	142	7	see	see	VERB
gujaf-39	142	8	that	that	SCONJ
gujaf-39	142	9	the	the	DET
gujaf-39	142	10	mean	mean	ADJ
gujaf-39	142	11	level	level	NOUN
gujaf-39	142	12	of	of	ADP
gujaf-39	142	13	corporate	corporate	ADJ
gujaf-39	142	14	tax	tax	NOUN
gujaf-39	142	15	aggressiveness	aggressiveness	NOUN
gujaf-39	142	16	measured	measure	VERB
gujaf-39	142	17	by	by	ADP
gujaf-39	142	18	etr	etr	PROPN
gujaf-39	142	19	is	be	AUX
gujaf-39	142	20	25.6	25.6	NUM
gujaf-39	142	21	%	%	NOUN
gujaf-39	142	22	which	which	PRON
gujaf-39	142	23	is	be	AUX
gujaf-39	142	24	comparatively	comparatively	ADV
gujaf-39	142	25	lower	low	ADJ
gujaf-39	142	26	than	than	ADP
gujaf-39	142	27	nigeria	nigeria	PROPN
gujaf-39	142	28	's	's	PART
gujaf-39	142	29	income	income	NOUN
gujaf-39	142	30	tax	tax	NOUN
gujaf-39	142	31	rate	rate	NOUN
gujaf-39	142	32	(	(	PUNCT
gujaf-39	142	33	30	30	NUM
gujaf-39	142	34	%	%	NOUN
gujaf-39	142	35	)	)	PUNCT
gujaf-39	142	36	.	.	PUNCT
gujaf-39	143	1	the	the	DET
gujaf-39	143	2	outcome	outcome	NOUN
gujaf-39	143	3	is	be	AUX
gujaf-39	143	4	an	an	DET
gujaf-39	143	5	indicator	indicator	NOUN
gujaf-39	143	6	that	that	SCONJ
gujaf-39	143	7	the	the	DET
gujaf-39	143	8	sampled	sample	VERB
gujaf-39	143	9	companies	company	NOUN
gujaf-39	143	10	were	be	AUX
gujaf-39	143	11	very	very	ADV
gujaf-39	143	12	tax	tax	NOUN
gujaf-39	143	13	-	-	PUNCT
gujaf-39	143	14	aggressive	aggressive	ADJ
gujaf-39	143	15	during	during	ADP
gujaf-39	143	16	the	the	DET
gujaf-39	143	17	reporting	reporting	NOUN
gujaf-39	143	18	period	period	NOUN
gujaf-39	143	19	.	.	PUNCT
gujaf-39	144	1	the	the	DET
gujaf-39	144	2	maximum	maximum	ADJ
gujaf-39	144	3	and	and	CCONJ
gujaf-39	144	4	minimum	minimum	ADJ
gujaf-39	144	5	value	value	NOUN
gujaf-39	144	6	of	of	ADP
gujaf-39	144	7	etr	etr	PROPN
gujaf-39	144	8	is	be	AUX
gujaf-39	144	9	2.39	2.39	NUM
gujaf-39	144	10	and	and	CCONJ
gujaf-39	144	11	-1.548	-1.548	PUNCT
gujaf-39	144	12	respectively	respectively	ADV
gujaf-39	144	13	.	.	PUNCT
gujaf-39	145	1	the	the	DET
gujaf-39	145	2	standard	standard	ADJ
gujaf-39	145	3	deviation	deviation	NOUN
gujaf-39	145	4	of	of	ADP
gujaf-39	145	5	0.372	0.372	NUM
gujaf-39	145	6	shows	show	NOUN
gujaf-39	145	7	moderate	moderate	ADJ
gujaf-39	145	8	variation	variation	NOUN
gujaf-39	145	9	in	in	ADP
gujaf-39	145	10	the	the	DET
gujaf-39	145	11	level	level	NOUN
gujaf-39	145	12	of	of	ADP
gujaf-39	145	13	tax	tax	NOUN
gujaf-39	145	14	aggressiveness	aggressiveness	NOUN
gujaf-39	145	15	across	across	ADP
gujaf-39	145	16	the	the	DET
gujaf-39	145	17	sampled	sample	VERB
gujaf-39	145	18	manufacturing	manufacturing	NOUN
gujaf-39	145	19	firms	firm	NOUN
gujaf-39	145	20	.	.	PUNCT
gujaf-39	146	1	the	the	DET
gujaf-39	146	2	standard	standard	ADJ
gujaf-39	146	3	deviation	deviation	NOUN
gujaf-39	146	4	of	of	ADP
gujaf-39	146	5	0.372	0.372	NUM
gujaf-39	146	6	implies	imply	VERB
gujaf-39	146	7	that	that	SCONJ
gujaf-39	146	8	there	there	PRON
gujaf-39	146	9	is	be	VERB
gujaf-39	146	10	moderate	moderate	ADJ
gujaf-39	146	11	variability	variability	NOUN
gujaf-39	146	12	in	in	ADP
gujaf-39	146	13	the	the	DET
gujaf-39	146	14	corporate	corporate	ADJ
gujaf-39	146	15	tax	tax	NOUN
gujaf-39	146	16	aggressiveness	aggressiveness	NOUN
gujaf-39	146	17	of	of	ADP
gujaf-39	146	18	listed	list	VERB
gujaf-39	146	19	manufacturing	manufacturing	NOUN
gujaf-39	146	20	companies	company	NOUN
gujaf-39	146	21	in	in	ADP
gujaf-39	146	22	nigeria	nigeria	PROPN
gujaf-39	146	23	.	.	PUNCT
gujaf-39	147	1	profitability	profitability	NOUN
gujaf-39	147	2	measured	measure	VERB
gujaf-39	147	3	by	by	ADP
gujaf-39	147	4	return	return	NOUN
gujaf-39	147	5	on	on	ADP
gujaf-39	147	6	asset	asset	NOUN
gujaf-39	147	7	(	(	PUNCT
gujaf-39	147	8	roa	roa	NOUN
gujaf-39	147	9	)	)	PUNCT
gujaf-39	147	10	reveals	reveal	VERB
gujaf-39	147	11	an	an	DET
gujaf-39	147	12	average	average	NOUN
gujaf-39	147	13	of	of	ADP
gujaf-39	147	14	0.28	0.28	NUM
gujaf-39	147	15	%	%	NOUN
gujaf-39	147	16	with	with	ADP
gujaf-39	147	17	standard	standard	ADJ
gujaf-39	147	18	deviation	deviation	NOUN
gujaf-39	147	19	of	of	ADP
gujaf-39	147	20	0.206which	0.206which	NOUN
gujaf-39	147	21	shows	show	VERB
gujaf-39	147	22	low	low	ADJ
gujaf-39	147	23	variability	variability	NOUN
gujaf-39	147	24	across	across	ADP
gujaf-39	147	25	the	the	DET
gujaf-39	147	26	sampled	sample	VERB
gujaf-39	147	27	manufacturing	manufacturing	NOUN
gujaf-39	147	28	firms	firm	NOUN
gujaf-39	147	29	.	.	PUNCT
gujaf-39	148	1	the	the	DET
gujaf-39	148	2	most	most	ADV
gujaf-39	148	3	profitable	profitable	ADJ
gujaf-39	148	4	manufacturing	manufacturing	NOUN
gujaf-39	148	5	firms	firm	NOUN
gujaf-39	148	6	earned	earn	VERB
gujaf-39	148	7	n1.763	n1.763	PROPN
gujaf-39	148	8	of	of	ADP
gujaf-39	148	9	net	net	ADJ
gujaf-39	148	10	income	income	NOUN
gujaf-39	148	11	from	from	ADP
gujaf-39	148	12	a	a	DET
gujaf-39	148	13	single	single	ADJ
gujaf-39	148	14	n1	n1	NOUN
gujaf-39	148	15	of	of	ADP
gujaf-39	148	16	asset	asset	NOUN
gujaf-39	148	17	investment	investment	NOUN
gujaf-39	148	18	and	and	CCONJ
gujaf-39	148	19	the	the	DET
gujaf-39	148	20	maximum	maximum	ADJ
gujaf-39	148	21	losses	loss	NOUN
gujaf-39	148	22	incurred	incur	VERB
gujaf-39	148	23	by	by	ADP
gujaf-39	148	24	the	the	DET
gujaf-39	148	25	insurance	insurance	NOUN
gujaf-39	148	26	firms	firm	NOUN
gujaf-39	148	27	is	be	AUX
gujaf-39	148	28	–	–	PUNCT
gujaf-39	148	29	n1.548	n1.548	ADJ
gujaf-39	148	30	on	on	ADP
gujaf-39	148	31	each	each	DET
gujaf-39	148	32	n1	n1	NOUN
gujaf-39	148	33	of	of	ADP
gujaf-39	148	34	asset	asset	NOUN
gujaf-39	148	35	investment	investment	NOUN
gujaf-39	148	36	.	.	PUNCT
gujaf-39	149	1	it	it	PRON
gujaf-39	149	2	is	be	AUX
gujaf-39	149	3	also	also	ADV
gujaf-39	149	4	observed	observe	VERB
gujaf-39	149	5	that	that	SCONJ
gujaf-39	149	6	leverage	leverage	NOUN
gujaf-39	149	7	measured	measure	VERB
gujaf-39	149	8	by	by	ADP
gujaf-39	149	9	percent	percent	NOUN
gujaf-39	149	10	of	of	ADP
gujaf-39	149	11	debt	debt	NOUN
gujaf-39	149	12	to	to	ADP
gujaf-39	149	13	equity	equity	NOUN
gujaf-39	149	14	ratio	ratio	NOUN
gujaf-39	149	15	of	of	ADP
gujaf-39	149	16	listed	list	VERB
gujaf-39	149	17	manufacturing	manufacturing	NOUN
gujaf-39	149	18	companies	company	NOUN
gujaf-39	149	19	has	have	VERB
gujaf-39	149	20	an	an	DET
gujaf-39	149	21	average	average	NOUN
gujaf-39	149	22	of	of	ADP
gujaf-39	149	23	0.421	0.421	NUM
gujaf-39	149	24	of	of	ADP
gujaf-39	149	25	equity	equity	NOUN
gujaf-39	149	26	,	,	PUNCT
gujaf-39	149	27	with	with	ADP
gujaf-39	149	28	minimum	minimum	NOUN
gujaf-39	149	29	and	and	CCONJ
gujaf-39	149	30	maximum	maximum	ADJ
gujaf-39	149	31	-2.428	-2.428	PROPN
gujaf-39	149	32	and	and	CCONJ
gujaf-39	149	33	6.391	6.391	NUM
gujaf-39	149	34	respectively	respectively	ADV
gujaf-39	149	35	with	with	ADP
gujaf-39	149	36	standard	standard	ADJ
gujaf-39	149	37	deviation	deviation	NOUN
gujaf-39	149	38	of	of	ADP
gujaf-39	149	39	1.021which	1.021which	PRON
gujaf-39	149	40	indicate	indicate	VERB
gujaf-39	149	41	moderate	moderate	ADJ
gujaf-39	149	42	variation	variation	NOUN
gujaf-39	149	43	among	among	ADP
gujaf-39	149	44	the	the	DET
gujaf-39	149	45	sampled	sample	VERB
gujaf-39	149	46	companies	company	NOUN
gujaf-39	149	47	.	.	PUNCT
gujaf-39	150	1	capital	capital	NOUN
gujaf-39	150	2	intensity	intensity	NOUN
gujaf-39	150	3	has	have	VERB
gujaf-39	150	4	a	a	DET
gujaf-39	150	5	minimum	minimum	ADJ
gujaf-39	150	6	and	and	CCONJ
gujaf-39	150	7	maximum	maximum	ADJ
gujaf-39	150	8	fixed	fix	VERB
gujaf-39	150	9	asset	asset	NOUN
gujaf-39	150	10	investment	investment	NOUN
gujaf-39	150	11	of	of	ADP
gujaf-39	150	12	0.1	0.1	NUM
gujaf-39	150	13	%	%	NOUN
gujaf-39	150	14	and	and	CCONJ
gujaf-39	150	15	of	of	ADP
gujaf-39	150	16	96.7	96.7	NUM
gujaf-39	150	17	%	%	NOUN
gujaf-39	150	18	respectively	respectively	ADV
gujaf-39	150	19	,	,	PUNCT
gujaf-39	150	20	average	average	NOUN
gujaf-39	150	21	of	of	ADP
gujaf-39	150	22	44.9	44.9	NUM
gujaf-39	150	23	%	%	NOUN
gujaf-39	150	24	and	and	CCONJ
gujaf-39	150	25	standard	standard	ADJ
gujaf-39	150	26	deviation	deviation	NOUN
gujaf-39	150	27	of	of	ADP
gujaf-39	150	28	0.24	0.24	NUM
gujaf-39	150	29	.	.	PUNCT
gujaf-39	151	1	it	it	PRON
gujaf-39	151	2	is	be	AUX
gujaf-39	151	3	also	also	ADV
gujaf-39	151	4	observed	observe	VERB
gujaf-39	151	5	that	that	SCONJ
gujaf-39	151	6	growth	growth	NOUN
gujaf-39	151	7	of	of	ADP
gujaf-39	151	8	listed	list	VERB
gujaf-39	151	9	manufacturing	manufacturing	NOUN
gujaf-39	151	10	firms	firm	NOUN
gujaf-39	151	11	in	in	ADP
gujaf-39	151	12	nigeria	nigeria	PROPN
gujaf-39	151	13	has	have	VERB
gujaf-39	151	14	the	the	DET
gujaf-39	151	15	minimum	minimum	ADJ
gujaf-39	151	16	0.919	0.919	NUM
gujaf-39	151	17	%	%	NOUN
gujaf-39	151	18	and	and	CCONJ
gujaf-39	151	19	maximum	maximum	NOUN
gujaf-39	151	20	of	of	ADP
gujaf-39	151	21	1.473	1.473	NUM
gujaf-39	151	22	%	%	NOUN
gujaf-39	151	23	,	,	PUNCT
gujaf-39	151	24	with	with	ADP
gujaf-39	151	25	mean	mean	NOUN
gujaf-39	151	26	of	of	ADP
gujaf-39	151	27	0.57	0.57	NUM
gujaf-39	151	28	%	%	NOUN
gujaf-39	151	29	and	and	CCONJ
gujaf-39	151	30	standard	standard	ADJ
gujaf-39	151	31	deviation	deviation	NOUN
gujaf-39	151	32	of	of	ADP
gujaf-39	151	33	0.221	0.221	NUM
gujaf-39	151	34	.	.	PUNCT
gujaf-39	152	1	finally	finally	ADV
gujaf-39	152	2	,	,	PUNCT
gujaf-39	152	3	with	with	ADP
gujaf-39	152	4	respect	respect	NOUN
gujaf-39	152	5	to	to	ADP
gujaf-39	152	6	firm	firm	ADJ
gujaf-39	152	7	size	size	NOUN
gujaf-39	152	8	,	,	PUNCT
gujaf-39	152	9	the	the	DET
gujaf-39	152	10	size	size	NOUN
gujaf-39	152	11	of	of	ADP
gujaf-39	152	12	the	the	DET
gujaf-39	152	13	firm	firm	NOUN
gujaf-39	152	14	has	have	VERB
gujaf-39	152	15	minimum	minimum	ADJ
gujaf-39	152	16	and	and	CCONJ
gujaf-39	152	17	maximum	maximum	ADJ
gujaf-39	152	18	asset	asset	NOUN
gujaf-39	152	19	value	value	NOUN
gujaf-39	152	20	of	of	ADP
gujaf-39	152	21	n131millions	n131million	NOUN
gujaf-39	152	22	and	and	CCONJ
gujaf-39	152	23	n1.74trillionsrespectively	n1.74trillionsrespectively	ADV
gujaf-39	152	24	,	,	PUNCT
gujaf-39	152	25	with	with	ADP
gujaf-39	152	26	standard	standard	ADJ
gujaf-39	152	27	deviation	deviation	NOUN
gujaf-39	152	28	of	of	ADP
gujaf-39	152	29	n263.1	n263.1	NOUN
gujaf-39	152	30	billion	billion	NUM
gujaf-39	152	31	.	.	PUNCT
gujaf-39	153	1	from	from	ADP
gujaf-39	153	2	the	the	DET
gujaf-39	153	3	mean	mean	NOUN
gujaf-39	153	4	of	of	ADP
gujaf-39	153	5	the	the	DET
gujaf-39	153	6	size	size	NOUN
gujaf-39	153	7	of	of	ADP
gujaf-39	153	8	the	the	DET
gujaf-39	153	9	firm	firm	NOUN
gujaf-39	153	10	as	as	SCONJ
gujaf-39	153	11	presented	present	VERB
gujaf-39	153	12	in	in	ADP
gujaf-39	153	13	table	table	NOUN
gujaf-39	153	14	1	1	NUM
gujaf-39	153	15	indicates	indicate	VERB
gujaf-39	153	16	that	that	SCONJ
gujaf-39	153	17	on	on	ADP
gujaf-39	153	18	average	average	ADJ
gujaf-39	153	19	a	a	DET
gujaf-39	153	20	listed	list	VERB
gujaf-39	153	21	company	company	NOUN
gujaf-39	153	22	in	in	ADP
gujaf-39	153	23	nigeria	nigeria	PROPN
gujaf-39	153	24	have	have	VERB
gujaf-39	153	25	assets	asset	NOUN
gujaf-39	153	26	with	with	ADP
gujaf-39	153	27	worth	worth	ADJ
gujaf-39	153	28	131.8	131.8	NUM
gujaf-39	153	29	(	(	PUNCT
gujaf-39	153	30	billions	billion	NOUN
gujaf-39	153	31	)	)	PUNCT
gujaf-39	153	32	naira	naira	NOUN
gujaf-39	153	33	value	value	NOUN
gujaf-39	153	34	.	.	PUNCT
gujaf-39	154	1	gusau	gusau	ADJ
gujaf-39	154	2	journal	journal	PROPN
gujaf-39	154	3	of	of	ADP
gujaf-39	154	4	accounting	accounting	NOUN
gujaf-39	154	5	and	and	CCONJ
gujaf-39	154	6	finance	finance	NOUN
gujaf-39	154	7	,	,	PUNCT
gujaf-39	154	8	vol	vol	NOUN
gujaf-39	154	9	.	.	PUNCT
gujaf-39	155	1	i	i	PRON
gujaf-39	155	2	,	,	PUNCT
gujaf-39	155	3	issue	issue	NOUN
gujaf-39	155	4	2	2	NUM
gujaf-39	155	5	,	,	PUNCT
gujaf-39	155	6	october	october	PROPN
gujaf-39	155	7	,	,	PUNCT
gujaf-39	155	8	2020	2020	NUM
gujaf-39	155	9	11	11	NUM
gujaf-39	155	10	table	table	NOUN
gujaf-39	155	11	2	2	NUM
gujaf-39	155	12	:	:	PUNCT
gujaf-39	155	13	correlation	correlation	NOUN
gujaf-39	155	14	matrix	matrix	NOUN
gujaf-39	155	15	variables	variable	VERB
gujaf-39	155	16	etr	etr	PROPN
gujaf-39	155	17	fprof	fprof	PROPN
gujaf-39	155	18	flev	flev	PROPN
gujaf-39	155	19	capint	capint	PROPN
gujaf-39	155	20	fgwt	fgwt	NOUN
gujaf-39	155	21	lfsize	lfsize	NOUN
gujaf-39	155	22	etr	etr	PROPN
gujaf-39	155	23	1.000	1.000	NUM
gujaf-39	155	24	prof	prof	NOUN
gujaf-39	155	25	0.613	0.613	NUM
gujaf-39	155	26	1.000	1.000	NUM
gujaf-39	155	27	flev	flev	NOUN
gujaf-39	155	28	0.213	0.213	NUM
gujaf-39	155	29	0.147	0.147	NUM
gujaf-39	155	30	1.000	1.000	NUM
gujaf-39	155	31	capint	capint	NOUN
gujaf-39	155	32	-0.132	-0.132	NUM
gujaf-39	155	33	0.025	0.025	NUM
gujaf-39	155	34	-0.101	-0.101	NUM
gujaf-39	155	35	1.000	1.000	NUM
gujaf-39	155	36	fgwt	fgwt	NOUN
gujaf-39	155	37	0.187	0.187	NUM
gujaf-39	155	38	0.141	0.141	NUM
gujaf-39	155	39	0.032	0.032	NUM
gujaf-39	155	40	-0.006	-0.006	PROPN
gujaf-39	155	41	1.000	1.000	NUM
gujaf-39	155	42	lfsize	lfsize	NOUN
gujaf-39	155	43	0.094	0.094	NUM
gujaf-39	155	44	0.114	0.114	NUM
gujaf-39	155	45	0.115	0.115	NUM
gujaf-39	155	46	0.188	0.188	NUM
gujaf-39	155	47	0.116	0.116	NUM
gujaf-39	155	48	1.000	1.000	NUM
gujaf-39	155	49	source	source	NOUN
gujaf-39	155	50	:	:	PUNCT
gujaf-39	155	51	stata	stata	NOUN
gujaf-39	155	52	output	output	NOUN
gujaf-39	155	53	(	(	PUNCT
gujaf-39	155	54	2020	2020	NUM
gujaf-39	155	55	)	)	PUNCT
gujaf-39	155	56	furthermore	furthermore	ADV
gujaf-39	155	57	,	,	PUNCT
gujaf-39	155	58	table	table	NOUN
gujaf-39	155	59	2	2	NUM
gujaf-39	155	60	summarizes	summarize	NOUN
gujaf-39	155	61	the	the	DET
gujaf-39	155	62	result	result	NOUN
gujaf-39	155	63	of	of	ADP
gujaf-39	155	64	the	the	DET
gujaf-39	155	65	correlation	correlation	NOUN
gujaf-39	155	66	between	between	ADP
gujaf-39	155	67	the	the	DET
gujaf-39	155	68	variables	variable	NOUN
gujaf-39	155	69	.	.	PUNCT
gujaf-39	156	1	it	it	PRON
gujaf-39	156	2	is	be	AUX
gujaf-39	156	3	observed	observe	VERB
gujaf-39	156	4	in	in	ADP
gujaf-39	156	5	table	table	NOUN
gujaf-39	156	6	2	2	NUM
gujaf-39	156	7	that	that	SCONJ
gujaf-39	156	8	effective	effective	ADJ
gujaf-39	156	9	tax	tax	NOUN
gujaf-39	156	10	rate	rate	NOUN
gujaf-39	156	11	has	have	VERB
gujaf-39	156	12	a	a	DET
gujaf-39	156	13	positive	positive	ADJ
gujaf-39	156	14	relationship	relationship	NOUN
gujaf-39	156	15	with	with	ADP
gujaf-39	156	16	growth	growth	NOUN
gujaf-39	156	17	,	,	PUNCT
gujaf-39	156	18	firm	firm	ADJ
gujaf-39	156	19	size	size	NOUN
gujaf-39	156	20	and	and	CCONJ
gujaf-39	156	21	profitability	profitability	NOUN
gujaf-39	156	22	while	while	SCONJ
gujaf-39	156	23	it	it	PRON
gujaf-39	156	24	has	have	VERB
gujaf-39	156	25	a	a	DET
gujaf-39	156	26	negative	negative	ADJ
gujaf-39	156	27	relationship	relationship	NOUN
gujaf-39	156	28	with	with	ADP
gujaf-39	156	29	capital	capital	NOUN
gujaf-39	156	30	intensity	intensity	NOUN
gujaf-39	156	31	and	and	CCONJ
gujaf-39	156	32	leverage	leverage	NOUN
gujaf-39	156	33	.	.	PUNCT
gujaf-39	157	1	on	on	ADP
gujaf-39	157	2	the	the	DET
gujaf-39	157	3	other	other	ADJ
gujaf-39	157	4	hand	hand	NOUN
gujaf-39	157	5	,	,	PUNCT
gujaf-39	157	6	the	the	DET
gujaf-39	157	7	relationship	relationship	NOUN
gujaf-39	157	8	among	among	ADP
gujaf-39	157	9	the	the	DET
gujaf-39	157	10	independent	independent	ADJ
gujaf-39	157	11	variables	variable	NOUN
gujaf-39	157	12	is	be	AUX
gujaf-39	157	13	not	not	PART
gujaf-39	157	14	too	too	ADV
gujaf-39	157	15	strong	strong	ADJ
gujaf-39	157	16	to	to	PART
gujaf-39	157	17	warrant	warrant	VERB
gujaf-39	157	18	problem	problem	NOUN
gujaf-39	157	19	of	of	ADP
gujaf-39	157	20	multicollinearity	multicollinearity	NOUN
gujaf-39	157	21	as	as	SCONJ
gujaf-39	157	22	the	the	DET
gujaf-39	157	23	coefficient	coefficient	NOUN
gujaf-39	157	24	are	be	AUX
gujaf-39	157	25	less	less	ADJ
gujaf-39	157	26	than	than	ADP
gujaf-39	157	27	0.80(gujarati	0.80(gujarati	NUM
gujaf-39	157	28	,	,	PUNCT
gujaf-39	157	29	2004	2004	NUM
gujaf-39	157	30	)	)	PUNCT
gujaf-39	157	31	.	.	PUNCT
gujaf-39	158	1	to	to	PART
gujaf-39	158	2	further	far	ADV
gujaf-39	158	3	consider	consider	VERB
gujaf-39	158	4	the	the	DET
gujaf-39	158	5	collinearity	collinearity	NOUN
gujaf-39	158	6	issues	issue	NOUN
gujaf-39	158	7	,	,	PUNCT
gujaf-39	158	8	this	this	PRON
gujaf-39	158	9	study	study	NOUN
gujaf-39	158	10	employed	employ	VERB
gujaf-39	158	11	variance	variance	NOUN
gujaf-39	158	12	inflation	inflation	NOUN
gujaf-39	158	13	factor	factor	NOUN
gujaf-39	158	14	(	(	PUNCT
gujaf-39	158	15	vif	vif	NOUN
gujaf-39	158	16	)	)	PUNCT
gujaf-39	158	17	test	test	NOUN
gujaf-39	158	18	to	to	PART
gujaf-39	158	19	measure	measure	VERB
gujaf-39	158	20	its	its	PRON
gujaf-39	158	21	magnitude	magnitude	NOUN
gujaf-39	158	22	in	in	ADP
gujaf-39	158	23	our	our	PRON
gujaf-39	158	24	model	model	NOUN
gujaf-39	158	25	,	,	PUNCT
gujaf-39	158	26	where	where	SCONJ
gujaf-39	158	27	the	the	DET
gujaf-39	158	28	variance	variance	NOUN
gujaf-39	158	29	factors	factor	VERB
gujaf-39	158	30	for	for	ADP
gujaf-39	158	31	each	each	DET
gujaf-39	158	32	variable	variable	NOUN
gujaf-39	158	33	are	be	AUX
gujaf-39	158	34	estimated	estimate	VERB
gujaf-39	158	35	.	.	PUNCT
gujaf-39	159	1	the	the	DET
gujaf-39	159	2	results	result	NOUN
gujaf-39	159	3	of	of	ADP
gujaf-39	159	4	the	the	DET
gujaf-39	159	5	vif	vif	NOUN
gujaf-39	159	6	test	test	NOUN
gujaf-39	159	7	ranges	range	VERB
gujaf-39	159	8	from	from	ADP
gujaf-39	159	9	a	a	DET
gujaf-39	159	10	minimum	minimum	NOUN
gujaf-39	159	11	of	of	ADP
gujaf-39	159	12	1.049	1.049	NUM
gujaf-39	159	13	to	to	ADP
gujaf-39	159	14	a	a	DET
gujaf-39	159	15	maximum	maximum	NOUN
gujaf-39	159	16	of	of	ADP
gujaf-39	159	17	1.077	1.077	NUM
gujaf-39	159	18	which	which	PRON
gujaf-39	159	19	are	be	AUX
gujaf-39	159	20	all	all	ADV
gujaf-39	159	21	less	less	ADJ
gujaf-39	159	22	than	than	ADP
gujaf-39	159	23	10	10	NUM
gujaf-39	159	24	.	.	PUNCT
gujaf-39	160	1	to	to	PART
gujaf-39	160	2	further	far	ADV
gujaf-39	160	3	substantiate	substantiate	VERB
gujaf-39	160	4	this	this	DET
gujaf-39	160	5	claim	claim	NOUN
gujaf-39	160	6	,	,	PUNCT
gujaf-39	160	7	the	the	DET
gujaf-39	160	8	mean	mean	NOUN
gujaf-39	160	9	vif	vif	NOUN
gujaf-39	160	10	is	be	AUX
gujaf-39	160	11	1.053	1.053	NUM
gujaf-39	160	12	,	,	PUNCT
gujaf-39	160	13	also	also	ADV
gujaf-39	160	14	confirming	confirm	VERB
gujaf-39	160	15	the	the	DET
gujaf-39	160	16	absence	absence	NOUN
gujaf-39	160	17	of	of	ADP
gujaf-39	160	18	multicollinearity	multicollinearity	NOUN
gujaf-39	160	19	among	among	ADP
gujaf-39	160	20	all	all	DET
gujaf-39	160	21	the	the	DET
gujaf-39	160	22	independent	independent	ADJ
gujaf-39	160	23	variables	variable	NOUN
gujaf-39	160	24	of	of	ADP
gujaf-39	160	25	the	the	DET
gujaf-39	160	26	study(hair	study(hair	PROPN
gujaf-39	160	27	,	,	PUNCT
gujaf-39	160	28	black	black	ADJ
gujaf-39	160	29	,	,	PUNCT
gujaf-39	160	30	babin	babin	PROPN
gujaf-39	160	31	,	,	PUNCT
gujaf-39	160	32	&	&	CCONJ
gujaf-39	160	33	anderson	anderson	PROPN
gujaf-39	160	34	,	,	PUNCT
gujaf-39	160	35	2014	2014	NUM
gujaf-39	160	36	)	)	PUNCT
gujaf-39	160	37	.	.	PUNCT
gujaf-39	161	1	diagnostic	diagnostic	ADJ
gujaf-39	161	2	test	test	NOUN
gujaf-39	161	3	before	before	ADP
gujaf-39	161	4	the	the	DET
gujaf-39	161	5	conduct	conduct	NOUN
gujaf-39	161	6	of	of	ADP
gujaf-39	161	7	the	the	DET
gujaf-39	161	8	final	final	ADJ
gujaf-39	161	9	regression	regression	NOUN
gujaf-39	161	10	,	,	PUNCT
gujaf-39	161	11	this	this	DET
gujaf-39	161	12	study	study	NOUN
gujaf-39	161	13	conducted	conduct	VERB
gujaf-39	161	14	diagnostic	diagnostic	ADJ
gujaf-39	161	15	analysis	analysis	NOUN
gujaf-39	161	16	to	to	PART
gujaf-39	161	17	maintain	maintain	VERB
gujaf-39	161	18	the	the	DET
gujaf-39	161	19	un	un	PROPN
gujaf-39	161	20	-	-	NOUN
gujaf-39	161	21	biasness	biasness	NOUN
gujaf-39	161	22	of	of	ADP
gujaf-39	161	23	the	the	DET
gujaf-39	161	24	parameters	parameter	NOUN
gujaf-39	161	25	as	as	SCONJ
gujaf-39	161	26	argued	argue	VERB
gujaf-39	161	27	by	by	ADP
gujaf-39	161	28	wooldridge	wooldridge	PROPN
gujaf-39	161	29	(	(	PUNCT
gujaf-39	161	30	2011	2011	NUM
gujaf-39	161	31	)	)	PUNCT
gujaf-39	161	32	.	.	PUNCT
gujaf-39	162	1	among	among	ADP
gujaf-39	162	2	the	the	DET
gujaf-39	162	3	test	test	NOUN
gujaf-39	162	4	conducted	conduct	VERB
gujaf-39	162	5	in	in	ADP
gujaf-39	162	6	addition	addition	NOUN
gujaf-39	162	7	to	to	ADP
gujaf-39	162	8	the	the	DET
gujaf-39	162	9	multi	multi	ADJ
gujaf-39	162	10	-	-	ADJ
gujaf-39	162	11	collinearity	collinearity	ADJ
gujaf-39	162	12	test	test	NOUN
gujaf-39	162	13	is	be	AUX
gujaf-39	162	14	hausman	hausman	ADJ
gujaf-39	162	15	test	test	NOUN
gujaf-39	162	16	to	to	PART
gujaf-39	162	17	make	make	VERB
gujaf-39	162	18	a	a	DET
gujaf-39	162	19	choice	choice	NOUN
gujaf-39	162	20	between	between	ADP
gujaf-39	162	21	random	random	ADJ
gujaf-39	162	22	and	and	CCONJ
gujaf-39	162	23	fixed	fix	VERB
gujaf-39	162	24	effect	effect	NOUN
gujaf-39	162	25	models	model	NOUN
gujaf-39	162	26	.	.	PUNCT
gujaf-39	163	1	with	with	ADP
gujaf-39	163	2	the	the	DET
gujaf-39	163	3	p	p	NOUN
gujaf-39	163	4	-	-	PUNCT
gujaf-39	163	5	value	value	NOUN
gujaf-39	163	6	of	of	ADP
gujaf-39	163	7	0.0001	0.0001	NUM
gujaf-39	163	8	which	which	PRON
gujaf-39	163	9	is	be	AUX
gujaf-39	163	10	statistically	statistically	ADV
gujaf-39	163	11	significant	significant	ADJ
gujaf-39	163	12	fixed	fix	VERB
gujaf-39	163	13	effect	effect	NOUN
gujaf-39	163	14	model	model	NOUN
gujaf-39	163	15	is	be	AUX
gujaf-39	163	16	therefore	therefore	ADV
gujaf-39	163	17	considered	consider	VERB
gujaf-39	163	18	appropriate	appropriate	ADJ
gujaf-39	163	19	for	for	ADP
gujaf-39	163	20	this	this	DET
gujaf-39	163	21	study	study	NOUN
gujaf-39	163	22	.	.	PUNCT
gujaf-39	164	1	this	this	DET
gujaf-39	164	2	study	study	NOUN
gujaf-39	164	3	also	also	ADV
gujaf-39	164	4	conducted	conduct	VERB
gujaf-39	164	5	a	a	DET
gujaf-39	164	6	normility	normility	NOUN
gujaf-39	164	7	test	test	NOUN
gujaf-39	164	8	on	on	ADP
gujaf-39	164	9	the	the	DET
gujaf-39	164	10	residuals	residual	NOUN
gujaf-39	164	11	of	of	ADP
gujaf-39	164	12	the	the	DET
gujaf-39	164	13	model	model	NOUN
gujaf-39	164	14	using	use	VERB
gujaf-39	164	15	shapiro	shapiro	PROPN
gujaf-39	164	16	-	-	PUNCT
gujaf-39	164	17	wilk	wilk	NOUN
gujaf-39	164	18	and	and	CCONJ
gujaf-39	164	19	the	the	DET
gujaf-39	164	20	study	study	NOUN
gujaf-39	164	21	found	find	VERB
gujaf-39	164	22	that	that	SCONJ
gujaf-39	164	23	,	,	PUNCT
gujaf-39	164	24	the	the	DET
gujaf-39	164	25	residual	residual	ADJ
gujaf-39	164	26	was	be	AUX
gujaf-39	164	27	normally	normally	ADV
gujaf-39	164	28	distributed	distribute	VERB
gujaf-39	164	29	as	as	SCONJ
gujaf-39	164	30	the	the	DET
gujaf-39	164	31	p	p	NOUN
gujaf-39	164	32	-	-	PUNCT
gujaf-39	164	33	value	value	NOUN
gujaf-39	164	34	is	be	AUX
gujaf-39	164	35	statistically	statistically	ADV
gujaf-39	164	36	insignificant	insignificant	ADJ
gujaf-39	164	37	.	.	PUNCT
gujaf-39	165	1	while	while	SCONJ
gujaf-39	165	2	the	the	DET
gujaf-39	165	3	wooldridge	wooldridge	PROPN
gujaf-39	165	4	test	test	NOUN
gujaf-39	165	5	for	for	ADP
gujaf-39	165	6	autocorrelation	autocorrelation	NOUN
gujaf-39	165	7	in	in	ADP
gujaf-39	165	8	panel	panel	NOUN
gujaf-39	165	9	data	datum	NOUN
gujaf-39	165	10	was	be	AUX
gujaf-39	165	11	also	also	ADV
gujaf-39	165	12	significant	significant	ADJ
gujaf-39	165	13	indicating	indicate	VERB
gujaf-39	165	14	presence	presence	NOUN
gujaf-39	165	15	of	of	ADP
gujaf-39	165	16	auto	auto	NOUN
gujaf-39	165	17	correlation	correlation	NOUN
gujaf-39	165	18	.	.	PUNCT
gujaf-39	166	1	also	also	ADV
gujaf-39	166	2	the	the	DET
gujaf-39	166	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-39	166	4	test	test	NOUN
gujaf-39	166	5	conducted	conduct	VERB
gujaf-39	166	6	gusau	gusau	ADJ
gujaf-39	166	7	journal	journal	NOUN
gujaf-39	166	8	of	of	ADP
gujaf-39	166	9	accounting	accounting	NOUN
gujaf-39	166	10	and	and	CCONJ
gujaf-39	166	11	finance	finance	NOUN
gujaf-39	166	12	,	,	PUNCT
gujaf-39	166	13	vol	vol	NOUN
gujaf-39	166	14	.	.	PUNCT
gujaf-39	167	1	i	i	PRON
gujaf-39	167	2	,	,	PUNCT
gujaf-39	167	3	issue	issue	NOUN
gujaf-39	167	4	2	2	NUM
gujaf-39	167	5	,	,	PUNCT
gujaf-39	167	6	october	october	PROPN
gujaf-39	167	7	,	,	PUNCT
gujaf-39	167	8	2020	2020	NUM
gujaf-39	167	9	12	12	NUM
gujaf-39	167	10	using	use	VERB
gujaf-39	167	11	modified	modified	ADJ
gujaf-39	167	12	group	group	NOUN
gujaf-39	167	13	wise	wise	ADV
gujaf-39	167	14	proved	prove	VERB
gujaf-39	167	15	significant	significant	ADJ
gujaf-39	167	16	with	with	ADP
gujaf-39	167	17	the	the	DET
gujaf-39	167	18	p	p	NOUN
gujaf-39	167	19	-	-	PUNCT
gujaf-39	167	20	value	value	NOUN
gujaf-39	167	21	of	of	ADP
gujaf-39	167	22	0.000	0.000	NUM
gujaf-39	167	23	,	,	PUNCT
gujaf-39	167	24	which	which	PRON
gujaf-39	167	25	indicates	indicate	VERB
gujaf-39	167	26	absence	absence	NOUN
gujaf-39	167	27	of	of	ADP
gujaf-39	167	28	homoscedacity	homoscedacity	NOUN
gujaf-39	167	29	.	.	PUNCT
gujaf-39	168	1	the	the	DET
gujaf-39	168	2	presence	presence	NOUN
gujaf-39	168	3	of	of	ADP
gujaf-39	168	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-39	168	5	violates	violate	VERB
gujaf-39	168	6	the	the	DET
gujaf-39	168	7	homoscedasticity	homoscedasticity	NOUN
gujaf-39	168	8	assumption	assumption	NOUN
gujaf-39	168	9	and	and	CCONJ
gujaf-39	168	10	may	may	AUX
gujaf-39	168	11	lead	lead	VERB
gujaf-39	168	12	to	to	ADP
gujaf-39	168	13	a	a	DET
gujaf-39	168	14	wrong	wrong	ADJ
gujaf-39	168	15	inference	inference	NOUN
gujaf-39	168	16	.	.	PUNCT
gujaf-39	169	1	this	this	DET
gujaf-39	169	2	study	study	NOUN
gujaf-39	169	3	therefore	therefore	ADV
gujaf-39	169	4	conducted	conduct	VERB
gujaf-39	169	5	robust	robust	ADJ
gujaf-39	169	6	fixed	fix	VERB
gujaf-39	169	7	effect	effect	NOUN
gujaf-39	169	8	regression	regression	NOUN
gujaf-39	169	9	model	model	NOUN
gujaf-39	169	10	which	which	PRON
gujaf-39	169	11	overcome	overcome	VERB
gujaf-39	169	12	the	the	DET
gujaf-39	169	13	both	both	DET
gujaf-39	169	14	heteroskedasticity	heteroskedasticity	NOUN
gujaf-39	169	15	and	and	CCONJ
gujaf-39	169	16	auto	auto	NOUN
gujaf-39	169	17	correlation	correlation	NOUN
gujaf-39	169	18	issues	issue	NOUN
gujaf-39	169	19	.	.	PUNCT
gujaf-39	170	1	the	the	DET
gujaf-39	170	2	study	study	NOUN
gujaf-39	170	3	presents	present	VERB
gujaf-39	170	4	the	the	DET
gujaf-39	170	5	robust	robust	ADJ
gujaf-39	170	6	fixed	fix	VERB
gujaf-39	170	7	effect	effect	NOUN
gujaf-39	170	8	regression	regression	NOUN
gujaf-39	170	9	result	result	NOUN
gujaf-39	170	10	in	in	ADP
gujaf-39	170	11	table	table	NOUN
gujaf-39	170	12	3	3	NUM
gujaf-39	170	13	.	.	PUNCT
gujaf-39	170	14	table	table	NOUN
gujaf-39	170	15	3	3	NUM
gujaf-39	170	16	:	:	PUNCT
gujaf-39	170	17	robust	robust	ADJ
gujaf-39	170	18	fixed	fix	VERB
gujaf-39	170	19	effect	effect	NOUN
gujaf-39	170	20	regression	regression	NOUN
gujaf-39	170	21	result	result	NOUN
gujaf-39	170	22	etr	etr	PROPN
gujaf-39	170	23	coef	coef	PROPN
gujaf-39	170	24	.	.	PUNCT
gujaf-39	171	1	st.err	st.err	PROPN
gujaf-39	171	2	.	.	PROPN
gujaf-39	172	1	t	t	NOUN
gujaf-39	172	2	-	-	PUNCT
gujaf-39	172	3	value	value	NOUN
gujaf-39	172	4	p	p	NOUN
gujaf-39	172	5	-	-	PUNCT
gujaf-39	172	6	value	value	NOUN
gujaf-39	172	7	vif	vif	NOUN
gujaf-39	172	8	fprof	fprof	PROPN
gujaf-39	172	9	84.996	84.996	NUM
gujaf-39	172	10	9.665	9.665	NUM
gujaf-39	172	11	8.79	8.79	NUM
gujaf-39	172	12	0.000	0.000	NUM
gujaf-39	172	13	1.05	1.05	NUM
gujaf-39	172	14	flev	flev	NOUN
gujaf-39	172	15	-19.282	-19.282	PROPN
gujaf-39	172	16	6.358	6.358	NUM
gujaf-39	172	17	3.03	3.03	NUM
gujaf-39	172	18	0.004	0.004	NUM
gujaf-39	172	19	1.049	1.049	NUM
gujaf-39	172	20	capint	capint	NOUN
gujaf-39	172	21	-48.121	-48.121	PUNCT
gujaf-39	172	22	23.671	23.671	NUM
gujaf-39	172	23	-2.03	-2.03	NUM
gujaf-39	172	24	0.048	0.048	NUM
gujaf-39	172	25	1.055	1.055	NUM
gujaf-39	172	26	fgwt	fgwt	NOUN
gujaf-39	172	27	9.094	9.094	NUM
gujaf-39	172	28	6.782	6.782	NUM
gujaf-39	172	29	1.34	1.34	NUM
gujaf-39	172	30	0.187	0.187	NUM
gujaf-39	172	31	1.032	1.032	NUM
gujaf-39	172	32	lfsize	lfsize	NOUN
gujaf-39	172	33	-14.037	-14.037	PUNCT
gujaf-39	172	34	10.203	10.203	NUM
gujaf-39	172	35	-1.38	-1.38	NUM
gujaf-39	172	36	0.176	0.176	NUM
gujaf-39	172	37	1.077	1.077	NUM
gujaf-39	172	38	constant	constant	ADJ
gujaf-39	172	39	152.279	152.279	NUM
gujaf-39	172	40	108.486	108.486	NUM
gujaf-39	172	41	1.40	1.40	NUM
gujaf-39	172	42	0.167	0.167	NUM
gujaf-39	172	43	number	number	NOUN
gujaf-39	172	44	of	of	ADP
gujaf-39	172	45	obs	obs	PROPN
gujaf-39	172	46	230.000	230.000	NUM
gujaf-39	172	47	r	r	NOUN
gujaf-39	172	48	-	-	PUNCT
gujaf-39	172	49	squared	square	VERB
gujaf-39	172	50	0.623	0.623	NUM
gujaf-39	172	51	f	f	X
gujaf-39	172	52	-	-	PUNCT
gujaf-39	172	53	test	test	NOUN
gujaf-39	172	54	100.507	100.507	NUM
gujaf-39	172	55	prob	prob	NOUN
gujaf-39	172	56	>	>	X
gujaf-39	172	57	f	f	PROPN
gujaf-39	173	1	0.000	0.000	NUM
gujaf-39	173	2	mean	mean	NOUN
gujaf-39	173	3	vif	vif	PROPN
gujaf-39	173	4	1.053	1.053	NUM
gujaf-39	173	5	source	source	NOUN
gujaf-39	173	6	:	:	PUNCT
gujaf-39	173	7	stata	stata	NOUN
gujaf-39	173	8	output	output	NOUN
gujaf-39	173	9	(	(	PUNCT
gujaf-39	173	10	2020	2020	NUM
gujaf-39	173	11	)	)	PUNCT
gujaf-39	173	12	from	from	ADP
gujaf-39	173	13	the	the	DET
gujaf-39	173	14	robust	robust	ADJ
gujaf-39	173	15	fixed	fix	VERB
gujaf-39	173	16	effect	effect	NOUN
gujaf-39	173	17	regression	regression	NOUN
gujaf-39	173	18	result	result	NOUN
gujaf-39	173	19	,	,	PUNCT
gujaf-39	173	20	the	the	DET
gujaf-39	173	21	model	model	NOUN
gujaf-39	173	22	of	of	ADP
gujaf-39	173	23	the	the	DET
gujaf-39	173	24	study	study	NOUN
gujaf-39	173	25	is	be	AUX
gujaf-39	173	26	:	:	PUNCT
gujaf-39	173	27	etrit	etrit	PROPN
gujaf-39	173	28	=	=	SYM
gujaf-39	173	29	152.279	152.279	NUM
gujaf-39	173	30	+	+	NUM
gujaf-39	173	31	84.996	84.996	NUM
gujaf-39	173	32	fprofit	fprofit	NOUN
gujaf-39	173	33	19.282	19.282	NUM
gujaf-39	173	34	flevit	flevit	NOUN
gujaf-39	173	35	-48.121	-48.121	VERB
gujaf-39	173	36	capintit	capintit	NOUN
gujaf-39	173	37	+	+	CCONJ
gujaf-39	173	38	9.094	9.094	NUM
gujaf-39	173	39	fgwtit	fgwtit	NOUN
gujaf-39	173	40	+	+	CCONJ
gujaf-39	173	41	-14.037	-14.037	PUNCT
gujaf-39	173	42	fsizeit	fsizeit	NOUN
gujaf-39	173	43	the	the	DET
gujaf-39	173	44	result	result	NOUN
gujaf-39	173	45	in	in	ADP
gujaf-39	173	46	table	table	NOUN
gujaf-39	173	47	3	3	NUM
gujaf-39	173	48	shows	show	VERB
gujaf-39	173	49	that	that	SCONJ
gujaf-39	173	50	the	the	DET
gujaf-39	173	51	result	result	NOUN
gujaf-39	173	52	obtained	obtain	VERB
gujaf-39	173	53	from	from	ADP
gujaf-39	173	54	the	the	DET
gujaf-39	173	55	robust	robust	ADJ
gujaf-39	173	56	fixed	fix	VERB
gujaf-39	173	57	effect	effect	NOUN
gujaf-39	173	58	regression	regression	NOUN
gujaf-39	173	59	which	which	PRON
gujaf-39	173	60	was	be	AUX
gujaf-39	173	61	interpreted	interpret	VERB
gujaf-39	173	62	after	after	ADP
gujaf-39	173	63	conducting	conduct	VERB
gujaf-39	173	64	all	all	DET
gujaf-39	173	65	relevant	relevant	ADJ
gujaf-39	173	66	tests	test	NOUN
gujaf-39	173	67	.	.	PUNCT
gujaf-39	174	1	it	it	PRON
gujaf-39	174	2	is	be	AUX
gujaf-39	174	3	observed	observe	VERB
gujaf-39	174	4	that	that	SCONJ
gujaf-39	174	5	the	the	DET
gujaf-39	174	6	r	r	NOUN
gujaf-39	174	7	-	-	PUNCT
gujaf-39	174	8	square	square	NOUN
gujaf-39	174	9	was	be	AUX
gujaf-39	174	10	0.623	0.623	NUM
gujaf-39	174	11	,	,	PUNCT
gujaf-39	174	12	which	which	PRON
gujaf-39	174	13	means	mean	VERB
gujaf-39	174	14	that	that	SCONJ
gujaf-39	174	15	62.3	62.3	NUM
gujaf-39	174	16	%	%	NOUN
gujaf-39	174	17	variations	variation	NOUN
gujaf-39	174	18	in	in	ADP
gujaf-39	174	19	tax	tax	NOUN
gujaf-39	174	20	aggressiveness	aggressiveness	NOUN
gujaf-39	174	21	as	as	SCONJ
gujaf-39	174	22	proxied	proxie	VERB
gujaf-39	174	23	by	by	ADP
gujaf-39	174	24	etr	etr	PROPN
gujaf-39	174	25	is	be	AUX
gujaf-39	174	26	caused	cause	VERB
gujaf-39	174	27	by	by	ADP
gujaf-39	174	28	variations	variation	NOUN
gujaf-39	174	29	in	in	ADP
gujaf-39	174	30	the	the	DET
gujaf-39	174	31	explanatory	explanatory	ADJ
gujaf-39	174	32	variables	variable	NOUN
gujaf-39	174	33	.	.	PUNCT
gujaf-39	175	1	this	this	PRON
gujaf-39	175	2	means	mean	VERB
gujaf-39	175	3	that	that	SCONJ
gujaf-39	175	4	firm	firm	ADJ
gujaf-39	175	5	profitability	profitability	NOUN
gujaf-39	175	6	,	,	PUNCT
gujaf-39	175	7	leverage	leverage	NOUN
gujaf-39	175	8	,	,	PUNCT
gujaf-39	175	9	capital	capital	NOUN
gujaf-39	175	10	intensity	intensity	NOUN
gujaf-39	175	11	,	,	PUNCT
gujaf-39	175	12	firm	firm	ADJ
gujaf-39	175	13	growth	growth	NOUN
gujaf-39	175	14	and	and	CCONJ
gujaf-39	175	15	firm	firm	ADJ
gujaf-39	175	16	size	size	NOUN
gujaf-39	175	17	jointly	jointly	ADV
gujaf-39	175	18	explains	explain	VERB
gujaf-39	175	19	62.3	62.3	NUM
gujaf-39	175	20	%	%	NOUN
gujaf-39	175	21	of	of	ADP
gujaf-39	175	22	tax	tax	NOUN
gujaf-39	175	23	aggressiveness	aggressiveness	NOUN
gujaf-39	175	24	of	of	ADP
gujaf-39	175	25	listed	list	VERB
gujaf-39	175	26	manufacturing	manufacturing	NOUN
gujaf-39	175	27	companies	company	NOUN
gujaf-39	175	28	in	in	ADP
gujaf-39	175	29	nigeria	nigeria	PROPN
gujaf-39	175	30	and	and	CCONJ
gujaf-39	175	31	its	its	PRON
gujaf-39	175	32	significant	significant	ADJ
gujaf-39	175	33	at	at	ADP
gujaf-39	175	34	1	1	NUM
gujaf-39	175	35	%	%	NOUN
gujaf-39	175	36	which	which	PRON
gujaf-39	175	37	is	be	AUX
gujaf-39	175	38	evidenced	evidence	VERB
gujaf-39	175	39	by	by	ADP
gujaf-39	175	40	the	the	DET
gujaf-39	175	41	p	p	NOUN
gujaf-39	175	42	-	-	PUNCT
gujaf-39	175	43	values	value	NOUN
gujaf-39	175	44	of	of	ADP
gujaf-39	175	45	0.000	0.000	NUM
gujaf-39	175	46	.	.	PUNCT
gujaf-39	176	1	and	and	CCONJ
gujaf-39	176	2	the	the	DET
gujaf-39	176	3	remaining	remain	VERB
gujaf-39	176	4	37.7	37.7	NUM
gujaf-39	176	5	%	%	NOUN
gujaf-39	176	6	were	be	AUX
gujaf-39	176	7	due	due	ADJ
gujaf-39	176	8	to	to	ADP
gujaf-39	176	9	other	other	ADJ
gujaf-39	176	10	factors	factor	NOUN
gujaf-39	176	11	not	not	PART
gujaf-39	176	12	included	include	VERB
gujaf-39	176	13	in	in	ADP
gujaf-39	176	14	the	the	DET
gujaf-39	176	15	equation	equation	NOUN
gujaf-39	176	16	but	but	CCONJ
gujaf-39	176	17	measured	measure	VERB
gujaf-39	176	18	by	by	ADP
gujaf-39	176	19	the	the	DET
gujaf-39	176	20	error	error	NOUN
gujaf-39	176	21	term	term	NOUN
gujaf-39	176	22	.	.	PUNCT
gujaf-39	177	1	gusau	gusau	ADJ
gujaf-39	177	2	journal	journal	PROPN
gujaf-39	177	3	of	of	ADP
gujaf-39	177	4	accounting	accounting	NOUN
gujaf-39	177	5	and	and	CCONJ
gujaf-39	177	6	finance	finance	NOUN
gujaf-39	177	7	,	,	PUNCT
gujaf-39	177	8	vol	vol	NOUN
gujaf-39	177	9	.	.	PUNCT
gujaf-39	178	1	i	i	PRON
gujaf-39	178	2	,	,	PUNCT
gujaf-39	178	3	issue	issue	NOUN
gujaf-39	178	4	2	2	NUM
gujaf-39	178	5	,	,	PUNCT
gujaf-39	178	6	october	october	PROPN
gujaf-39	178	7	,	,	PUNCT
gujaf-39	178	8	2020	2020	NUM
gujaf-39	178	9	13	13	NUM
gujaf-39	178	10	the	the	DET
gujaf-39	178	11	result	result	NOUN
gujaf-39	178	12	in	in	ADP
gujaf-39	178	13	table	table	NOUN
gujaf-39	178	14	3	3	NUM
gujaf-39	178	15	shows	show	VERB
gujaf-39	178	16	that	that	SCONJ
gujaf-39	178	17	the	the	DET
gujaf-39	178	18	profitability	profitability	NOUN
gujaf-39	178	19	(	(	PUNCT
gujaf-39	178	20	roa	roa	NOUN
gujaf-39	178	21	)	)	PUNCT
gujaf-39	178	22	has	have	VERB
gujaf-39	178	23	a	a	DET
gujaf-39	178	24	positive	positive	ADJ
gujaf-39	178	25	and	and	CCONJ
gujaf-39	178	26	statistically	statistically	ADV
gujaf-39	178	27	significant	significant	ADJ
gujaf-39	178	28	influence	influence	NOUN
gujaf-39	178	29	on	on	ADP
gujaf-39	178	30	effective	effective	ADJ
gujaf-39	178	31	tax	tax	NOUN
gujaf-39	178	32	rate	rate	NOUN
gujaf-39	178	33	,	,	PUNCT
gujaf-39	178	34	evidenced	evidence	VERB
gujaf-39	178	35	by	by	ADP
gujaf-39	178	36	coefficient	coefficient	NOUN
gujaf-39	178	37	of	of	ADP
gujaf-39	178	38	84.996	84.996	NUM
gujaf-39	178	39	and	and	CCONJ
gujaf-39	178	40	p	p	NOUN
gujaf-39	178	41	-	-	PUNCT
gujaf-39	178	42	value	value	NOUN
gujaf-39	178	43	of	of	ADP
gujaf-39	178	44	0.000	0.000	NUM
gujaf-39	178	45	which	which	PRON
gujaf-39	178	46	is	be	AUX
gujaf-39	178	47	significant	significant	ADJ
gujaf-39	178	48	at	at	ADP
gujaf-39	178	49	1	1	NUM
gujaf-39	178	50	%	%	NOUN
gujaf-39	178	51	.	.	PUNCT
gujaf-39	179	1	it	it	PRON
gujaf-39	179	2	signifies	signify	VERB
gujaf-39	179	3	that	that	SCONJ
gujaf-39	179	4	high	high	ADJ
gujaf-39	179	5	profitability	profitability	NOUN
gujaf-39	179	6	will	will	AUX
gujaf-39	179	7	result	result	VERB
gujaf-39	179	8	to	to	ADP
gujaf-39	179	9	paying	pay	VERB
gujaf-39	179	10	higher	high	ADJ
gujaf-39	179	11	tax	tax	NOUN
gujaf-39	179	12	and	and	CCONJ
gujaf-39	179	13	lower	low	ADJ
gujaf-39	179	14	profitability	profitability	NOUN
gujaf-39	179	15	will	will	AUX
gujaf-39	179	16	result	result	VERB
gujaf-39	179	17	to	to	ADP
gujaf-39	179	18	paying	pay	VERB
gujaf-39	179	19	lower	low	ADJ
gujaf-39	179	20	tax	tax	NOUN
gujaf-39	179	21	.	.	PUNCT
gujaf-39	180	1	this	this	DET
gujaf-39	180	2	result	result	NOUN
gujaf-39	180	3	is	be	AUX
gujaf-39	180	4	in	in	ADP
gujaf-39	180	5	line	line	NOUN
gujaf-39	180	6	with	with	ADP
gujaf-39	180	7	the	the	DET
gujaf-39	180	8	political	political	ADJ
gujaf-39	180	9	cost	cost	NOUN
gujaf-39	180	10	theory	theory	NOUN
gujaf-39	180	11	and	and	CCONJ
gujaf-39	180	12	the	the	DET
gujaf-39	180	13	study	study	NOUN
gujaf-39	180	14	of	of	ADP
gujaf-39	180	15	(	(	PUNCT
gujaf-39	180	16	mgbame	mgbame	PROPN
gujaf-39	180	17	et	et	PROPN
gujaf-39	180	18	al	al	PROPN
gujaf-39	180	19	.	.	PROPN
gujaf-39	180	20	,	,	PUNCT
gujaf-39	180	21	2017	2017	NUM
gujaf-39	180	22	;	;	PUNCT
gujaf-39	180	23	rani	rani	PROPN
gujaf-39	180	24	et	et	PROPN
gujaf-39	180	25	al	al	PROPN
gujaf-39	180	26	.	.	PROPN
gujaf-39	180	27	,	,	PUNCT
gujaf-39	180	28	2018	2018	NUM
gujaf-39	180	29	;	;	PUNCT
gujaf-39	180	30	ribeiro	ribeiro	PROPN
gujaf-39	180	31	et	et	PROPN
gujaf-39	180	32	al	al	PROPN
gujaf-39	180	33	.	.	PROPN
gujaf-39	180	34	,	,	PUNCT
gujaf-39	180	35	2015	2015	NUM
gujaf-39	180	36	)	)	PUNCT
gujaf-39	180	37	.	.	PUNCT
gujaf-39	181	1	hence	hence	ADV
gujaf-39	181	2	we	we	PRON
gujaf-39	181	3	reject	reject	VERB
gujaf-39	181	4	the	the	DET
gujaf-39	181	5	null	null	ADJ
gujaf-39	181	6	hypothesis	hypothesis	NOUN
gujaf-39	181	7	that	that	PRON
gujaf-39	181	8	states	state	VERB
gujaf-39	181	9	that	that	SCONJ
gujaf-39	181	10	profitability	profitability	NOUN
gujaf-39	181	11	has	have	VERB
gujaf-39	181	12	no	no	DET
gujaf-39	181	13	significant	significant	ADJ
gujaf-39	181	14	influence	influence	NOUN
gujaf-39	181	15	on	on	ADP
gujaf-39	181	16	tax	tax	NOUN
gujaf-39	181	17	aggressiveness	aggressiveness	NOUN
gujaf-39	181	18	by	by	ADP
gujaf-39	181	19	listed	list	VERB
gujaf-39	181	20	manufacturing	manufacturing	NOUN
gujaf-39	181	21	companies	company	NOUN
gujaf-39	181	22	in	in	ADP
gujaf-39	181	23	nigeria	nigeria	PROPN
gujaf-39	181	24	.	.	PUNCT
gujaf-39	182	1	the	the	DET
gujaf-39	182	2	result	result	NOUN
gujaf-39	182	3	further	far	ADV
gujaf-39	182	4	revealed	reveal	VERB
gujaf-39	182	5	that	that	SCONJ
gujaf-39	182	6	the	the	DET
gujaf-39	182	7	relationship	relationship	NOUN
gujaf-39	182	8	between	between	ADP
gujaf-39	182	9	leverage	leverage	NOUN
gujaf-39	182	10	and	and	CCONJ
gujaf-39	182	11	etr	etr	PROPN
gujaf-39	182	12	which	which	PRON
gujaf-39	182	13	is	be	AUX
gujaf-39	182	14	an	an	DET
gujaf-39	182	15	inverse	inverse	ADJ
gujaf-39	182	16	measure	measure	NOUN
gujaf-39	182	17	of	of	ADP
gujaf-39	182	18	tax	tax	NOUN
gujaf-39	182	19	aggressiveness	aggressiveness	NOUN
gujaf-39	182	20	is	be	AUX
gujaf-39	182	21	negative	negative	ADJ
gujaf-39	182	22	and	and	CCONJ
gujaf-39	182	23	statistically	statistically	ADV
gujaf-39	182	24	significant	significant	ADJ
gujaf-39	182	25	,	,	PUNCT
gujaf-39	182	26	this	this	PRON
gujaf-39	182	27	is	be	AUX
gujaf-39	182	28	evidenced	evidence	VERB
gujaf-39	182	29	by	by	ADP
gujaf-39	182	30	the	the	DET
gujaf-39	182	31	coefficient	coefficient	NOUN
gujaf-39	182	32	of	of	ADP
gujaf-39	182	33	-19.27	-19.27	PROPN
gujaf-39	182	34	and	and	CCONJ
gujaf-39	182	35	p	p	NOUN
gujaf-39	182	36	-	-	PUNCT
gujaf-39	182	37	value	value	NOUN
gujaf-39	182	38	of	of	ADP
gujaf-39	182	39	0.004	0.004	NUM
gujaf-39	182	40	.	.	PUNCT
gujaf-39	183	1	it	it	PRON
gujaf-39	183	2	signifies	signify	VERB
gujaf-39	183	3	that	that	SCONJ
gujaf-39	183	4	more	more	ADJ
gujaf-39	183	5	leverage	leverage	NOUN
gujaf-39	183	6	will	will	AUX
gujaf-39	183	7	significantly	significantly	ADV
gujaf-39	183	8	influence	influence	VERB
gujaf-39	183	9	effective	effective	ADJ
gujaf-39	183	10	tax	tax	NOUN
gujaf-39	183	11	rate	rate	NOUN
gujaf-39	183	12	adversely	adversely	ADV
gujaf-39	183	13	which	which	PRON
gujaf-39	183	14	indicate	indicate	VERB
gujaf-39	183	15	high	high	ADJ
gujaf-39	183	16	level	level	NOUN
gujaf-39	183	17	of	of	ADP
gujaf-39	183	18	tax	tax	NOUN
gujaf-39	183	19	aggressiveness	aggressiveness	NOUN
gujaf-39	183	20	.	.	PUNCT
gujaf-39	184	1	this	this	PRON
gujaf-39	184	2	is	be	AUX
gujaf-39	184	3	because	because	SCONJ
gujaf-39	184	4	interest	interest	NOUN
gujaf-39	184	5	on	on	ADP
gujaf-39	184	6	debt	debt	NOUN
gujaf-39	184	7	instruments	instrument	NOUN
gujaf-39	184	8	are	be	AUX
gujaf-39	184	9	tax	tax	NOUN
gujaf-39	184	10	deductible	deductible	ADJ
gujaf-39	184	11	,	,	PUNCT
gujaf-39	184	12	thus	thus	ADV
gujaf-39	184	13	leading	lead	VERB
gujaf-39	184	14	to	to	ADP
gujaf-39	184	15	the	the	DET
gujaf-39	184	16	payment	payment	NOUN
gujaf-39	184	17	of	of	ADP
gujaf-39	184	18	a	a	DET
gujaf-39	184	19	lesser	less	ADJ
gujaf-39	184	20	tax	tax	NOUN
gujaf-39	184	21	.	.	PUNCT
gujaf-39	185	1	this	this	PRON
gujaf-39	185	2	means	mean	VERB
gujaf-39	185	3	leverage	leverage	NOUN
gujaf-39	185	4	can	can	AUX
gujaf-39	185	5	be	be	AUX
gujaf-39	185	6	used	use	VERB
gujaf-39	185	7	as	as	ADP
gujaf-39	185	8	a	a	DET
gujaf-39	185	9	means	mean	NOUN
gujaf-39	185	10	reducing	reduce	VERB
gujaf-39	185	11	tax	tax	NOUN
gujaf-39	185	12	aggressively	aggressively	ADV
gujaf-39	185	13	.	.	PUNCT
gujaf-39	186	1	this	this	DET
gujaf-39	186	2	findings	finding	NOUN
gujaf-39	186	3	is	be	AUX
gujaf-39	186	4	in	in	ADP
gujaf-39	186	5	line	line	NOUN
gujaf-39	186	6	with	with	ADP
gujaf-39	186	7	the	the	DET
gujaf-39	186	8	study	study	NOUN
gujaf-39	186	9	of(putra	of(putra	PROPN
gujaf-39	186	10	et	et	PROPN
gujaf-39	186	11	al	al	PROPN
gujaf-39	186	12	.	.	PROPN
gujaf-39	186	13	,	,	PUNCT
gujaf-39	186	14	2018	2018	NUM
gujaf-39	186	15	;	;	PUNCT
gujaf-39	187	1	rani	rani	PROPN
gujaf-39	187	2	et	et	PROPN
gujaf-39	187	3	al	al	PROPN
gujaf-39	187	4	.	.	PROPN
gujaf-39	187	5	,	,	PUNCT
gujaf-39	187	6	2018	2018	NUM
gujaf-39	187	7	;	;	PUNCT
gujaf-39	187	8	ribeiro	ribeiro	PROPN
gujaf-39	187	9	et	et	PROPN
gujaf-39	187	10	al	al	PROPN
gujaf-39	187	11	.	.	PROPN
gujaf-39	187	12	,	,	PUNCT
gujaf-39	187	13	2015)but	2015)but	PROPN
gujaf-39	187	14	does	do	AUX
gujaf-39	187	15	not	not	PART
gujaf-39	187	16	support	support	VERB
gujaf-39	187	17	the	the	DET
gujaf-39	187	18	study	study	NOUN
gujaf-39	187	19	from	from	ADP
gujaf-39	187	20	(	(	PUNCT
gujaf-39	187	21	ryandono	ryandono	PROPN
gujaf-39	187	22	et	et	PROPN
gujaf-39	187	23	al	al	PROPN
gujaf-39	187	24	.	.	PROPN
gujaf-39	187	25	,	,	PUNCT
gujaf-39	187	26	2020	2020	NUM
gujaf-39	187	27	;	;	PUNCT
gujaf-39	187	28	salman	salman	PROPN
gujaf-39	187	29	et	et	PROPN
gujaf-39	187	30	al	al	PROPN
gujaf-39	187	31	.	.	PROPN
gujaf-39	187	32	,	,	PUNCT
gujaf-39	187	33	2018	2018	NUM
gujaf-39	187	34	)	)	PUNCT
gujaf-39	187	35	.	.	PUNCT
gujaf-39	188	1	hence	hence	ADV
gujaf-39	188	2	we	we	PRON
gujaf-39	188	3	reject	reject	VERB
gujaf-39	188	4	the	the	DET
gujaf-39	188	5	null	null	ADJ
gujaf-39	188	6	hypothesis	hypothesis	NOUN
gujaf-39	188	7	that	that	PRON
gujaf-39	188	8	states	state	VERB
gujaf-39	188	9	that	that	SCONJ
gujaf-39	188	10	leverage	leverage	NOUN
gujaf-39	188	11	has	have	VERB
gujaf-39	188	12	no	no	DET
gujaf-39	188	13	significant	significant	ADJ
gujaf-39	188	14	influence	influence	NOUN
gujaf-39	188	15	on	on	ADP
gujaf-39	188	16	tax	tax	NOUN
gujaf-39	188	17	aggressiveness	aggressiveness	NOUN
gujaf-39	188	18	by	by	ADP
gujaf-39	188	19	listed	list	VERB
gujaf-39	188	20	manufacturing	manufacture	VERB
gujaf-39	188	21	company	company	NOUN
gujaf-39	188	22	in	in	ADP
gujaf-39	188	23	nigeria	nigeria	PROPN
gujaf-39	188	24	.	.	PUNCT
gujaf-39	189	1	the	the	DET
gujaf-39	189	2	result	result	NOUN
gujaf-39	189	3	obtained	obtain	VERB
gujaf-39	189	4	also	also	ADV
gujaf-39	189	5	shows	show	VERB
gujaf-39	189	6	that	that	SCONJ
gujaf-39	189	7	the	the	DET
gujaf-39	189	8	relationship	relationship	NOUN
gujaf-39	189	9	between	between	ADP
gujaf-39	189	10	capital	capital	NOUN
gujaf-39	189	11	intensity	intensity	NOUN
gujaf-39	189	12	and	and	CCONJ
gujaf-39	189	13	effective	effective	ADJ
gujaf-39	189	14	tax	tax	NOUN
gujaf-39	189	15	rate	rate	NOUN
gujaf-39	189	16	used	use	VERB
gujaf-39	189	17	is	be	AUX
gujaf-39	189	18	negative	negative	ADJ
gujaf-39	189	19	and	and	CCONJ
gujaf-39	189	20	statistically	statistically	ADV
gujaf-39	189	21	significant	significant	ADJ
gujaf-39	189	22	.	.	PUNCT
gujaf-39	190	1	this	this	PRON
gujaf-39	190	2	is	be	AUX
gujaf-39	190	3	evidenced	evidence	VERB
gujaf-39	190	4	by	by	ADP
gujaf-39	190	5	the	the	DET
gujaf-39	190	6	coefficient	coefficient	NOUN
gujaf-39	190	7	-48.122	-48.122	PUNCT
gujaf-39	190	8	and	and	CCONJ
gujaf-39	190	9	p	p	NOUN
gujaf-39	190	10	-	-	PUNCT
gujaf-39	190	11	value	value	NOUN
gujaf-39	190	12	of	of	ADP
gujaf-39	190	13	0.048	0.048	NUM
gujaf-39	190	14	which	which	PRON
gujaf-39	190	15	is	be	AUX
gujaf-39	190	16	significant	significant	ADJ
gujaf-39	190	17	at	at	ADP
gujaf-39	190	18	5	5	NUM
gujaf-39	190	19	%	%	NOUN
gujaf-39	190	20	.	.	PUNCT
gujaf-39	191	1	it	it	PRON
gujaf-39	191	2	signifies	signify	VERB
gujaf-39	191	3	that	that	SCONJ
gujaf-39	191	4	capital	capital	NOUN
gujaf-39	191	5	intensity	intensity	NOUN
gujaf-39	191	6	i.e	i.e	PRON
gujaf-39	191	7	investment	investment	NOUN
gujaf-39	191	8	in	in	ADP
gujaf-39	191	9	fixed	fix	VERB
gujaf-39	191	10	asset	asset	NOUN
gujaf-39	191	11	will	will	AUX
gujaf-39	191	12	significantly	significantly	ADV
gujaf-39	191	13	influence	influence	VERB
gujaf-39	191	14	effective	effective	ADJ
gujaf-39	191	15	tax	tax	NOUN
gujaf-39	191	16	rate	rate	NOUN
gujaf-39	191	17	.	.	PUNCT
gujaf-39	192	1	it	it	PRON
gujaf-39	192	2	means	mean	VERB
gujaf-39	192	3	that	that	SCONJ
gujaf-39	192	4	increase	increase	NOUN
gujaf-39	192	5	in	in	ADP
gujaf-39	192	6	fixed	fix	VERB
gujaf-39	192	7	asset	asset	NOUN
gujaf-39	192	8	investment	investment	NOUN
gujaf-39	192	9	will	will	AUX
gujaf-39	192	10	lead	lead	VERB
gujaf-39	192	11	to	to	ADP
gujaf-39	192	12	a	a	DET
gujaf-39	192	13	significant	significant	ADJ
gujaf-39	192	14	reduction	reduction	NOUN
gujaf-39	192	15	in	in	ADP
gujaf-39	192	16	the	the	DET
gujaf-39	192	17	effective	effective	ADJ
gujaf-39	192	18	tax	tax	NOUN
gujaf-39	192	19	paid	pay	VERB
gujaf-39	192	20	.	.	PUNCT
gujaf-39	193	1	this	this	PRON
gujaf-39	193	2	is	be	AUX
gujaf-39	193	3	because	because	SCONJ
gujaf-39	193	4	capital	capital	NOUN
gujaf-39	193	5	allowances	allowance	NOUN
gujaf-39	193	6	resulting	result	VERB
gujaf-39	193	7	from	from	ADP
gujaf-39	193	8	investment	investment	NOUN
gujaf-39	193	9	in	in	ADP
gujaf-39	193	10	fixed	fix	VERB
gujaf-39	193	11	asset	asset	NOUN
gujaf-39	193	12	are	be	AUX
gujaf-39	193	13	tax	tax	NOUN
gujaf-39	193	14	deductibles	deductible	NOUN
gujaf-39	193	15	,	,	PUNCT
gujaf-39	193	16	thereby	thereby	ADV
gujaf-39	193	17	leading	lead	VERB
gujaf-39	193	18	to	to	ADP
gujaf-39	193	19	reduction	reduction	NOUN
gujaf-39	193	20	in	in	ADP
gujaf-39	193	21	tax	tax	NOUN
gujaf-39	193	22	payable	payable	ADJ
gujaf-39	193	23	i.e	i.e	PRON
gujaf-39	193	24	effective	effective	ADJ
gujaf-39	193	25	tax	tax	NOUN
gujaf-39	193	26	rate	rate	NOUN
gujaf-39	193	27	.	.	PUNCT
gujaf-39	194	1	thus	thus	ADV
gujaf-39	194	2	it	it	PRON
gujaf-39	194	3	means	mean	VERB
gujaf-39	194	4	capital	capital	NOUN
gujaf-39	194	5	intensity	intensity	NOUN
gujaf-39	194	6	may	may	AUX
gujaf-39	194	7	result	result	VERB
gujaf-39	194	8	reducing	reduce	VERB
gujaf-39	194	9	tax	tax	NOUN
gujaf-39	194	10	aggressively.this	aggressively.this	DET
gujaf-39	194	11	result	result	NOUN
gujaf-39	194	12	is	be	AUX
gujaf-39	194	13	in	in	ADP
gujaf-39	194	14	line	line	NOUN
gujaf-39	194	15	with	with	ADP
gujaf-39	194	16	the	the	DET
gujaf-39	194	17	study	study	NOUN
gujaf-39	194	18	of	of	ADP
gujaf-39	194	19	(	(	PUNCT
gujaf-39	194	20	devi	devi	PROPN
gujaf-39	194	21	et	et	PROPN
gujaf-39	194	22	al	al	PROPN
gujaf-39	194	23	.	.	PROPN
gujaf-39	194	24	,	,	PUNCT
gujaf-39	194	25	2018	2018	NUM
gujaf-39	194	26	;	;	PUNCT
gujaf-39	194	27	putra	putra	PROPN
gujaf-39	194	28	et	et	PROPN
gujaf-39	194	29	al	al	PROPN
gujaf-39	194	30	.	.	PROPN
gujaf-39	194	31	,	,	PUNCT
gujaf-39	194	32	2018	2018	NUM
gujaf-39	194	33	;	;	PUNCT
gujaf-39	194	34	ribeiro	ribeiro	PROPN
gujaf-39	194	35	et	et	PROPN
gujaf-39	194	36	al	al	PROPN
gujaf-39	194	37	.	.	PROPN
gujaf-39	194	38	,	,	PUNCT
gujaf-39	194	39	2015	2015	NUM
gujaf-39	194	40	)	)	PUNCT
gujaf-39	194	41	.	.	PUNCT
gujaf-39	195	1	hence	hence	ADV
gujaf-39	195	2	we	we	PRON
gujaf-39	195	3	reject	reject	VERB
gujaf-39	195	4	the	the	DET
gujaf-39	195	5	null	null	ADJ
gujaf-39	195	6	hypothesis	hypothesis	NOUN
gujaf-39	195	7	that	that	PRON
gujaf-39	195	8	states	state	VERB
gujaf-39	195	9	that	that	SCONJ
gujaf-39	195	10	capital	capital	NOUN
gujaf-39	195	11	intensity	intensity	NOUN
gujaf-39	195	12	has	have	VERB
gujaf-39	195	13	no	no	DET
gujaf-39	195	14	significant	significant	ADJ
gujaf-39	195	15	influence	influence	NOUN
gujaf-39	195	16	on	on	ADP
gujaf-39	195	17	tax	tax	NOUN
gujaf-39	195	18	aggressiveness	aggressiveness	NOUN
gujaf-39	195	19	by	by	ADP
gujaf-39	195	20	listed	list	VERB
gujaf-39	195	21	manufacturing	manufacturing	NOUN
gujaf-39	195	22	companies	company	NOUN
gujaf-39	195	23	in	in	ADP
gujaf-39	195	24	nigeria	nigeria	PROPN
gujaf-39	195	25	.	.	PUNCT
gujaf-39	196	1	firm	firm	ADJ
gujaf-39	196	2	growth	growth	NOUN
gujaf-39	196	3	variable	variable	NOUN
gujaf-39	196	4	has	have	VERB
gujaf-39	196	5	a	a	DET
gujaf-39	196	6	t	t	NOUN
gujaf-39	196	7	-	-	PUNCT
gujaf-39	196	8	value	value	NOUN
gujaf-39	196	9	of	of	ADP
gujaf-39	196	10	1.34	1.34	NUM
gujaf-39	196	11	,	,	PUNCT
gujaf-39	196	12	a	a	DET
gujaf-39	196	13	coefficient	coefficient	NOUN
gujaf-39	196	14	value	value	NOUN
gujaf-39	196	15	of	of	ADP
gujaf-39	196	16	9.094	9.094	NUM
gujaf-39	196	17	and	and	CCONJ
gujaf-39	196	18	probability	probability	NOUN
gujaf-39	196	19	value	value	NOUN
gujaf-39	196	20	of	of	ADP
gujaf-39	196	21	0.187	0.187	NUM
gujaf-39	196	22	which	which	PRON
gujaf-39	196	23	is	be	AUX
gujaf-39	196	24	insignificant	insignificant	ADJ
gujaf-39	196	25	.	.	PUNCT
gujaf-39	197	1	this	this	PRON
gujaf-39	197	2	shows	show	VERB
gujaf-39	197	3	that	that	SCONJ
gujaf-39	197	4	firm	firm	ADJ
gujaf-39	197	5	growth	growth	NOUN
gujaf-39	197	6	has	have	VERB
gujaf-39	197	7	no	no	DET
gujaf-39	197	8	significant	significant	ADJ
gujaf-39	197	9	effect	effect	NOUN
gujaf-39	197	10	on	on	ADP
gujaf-39	197	11	tax	tax	NOUN
gujaf-39	197	12	aggressiveness	aggressiveness	NOUN
gujaf-39	197	13	measured	measure	VERB
gujaf-39	197	14	by	by	ADP
gujaf-39	197	15	etr	etr	PROPN
gujaf-39	197	16	by	by	ADP
gujaf-39	197	17	listed	list	VERB
gujaf-39	197	18	gusau	gusau	ADJ
gujaf-39	197	19	journal	journal	NOUN
gujaf-39	197	20	of	of	ADP
gujaf-39	197	21	accounting	accounting	NOUN
gujaf-39	197	22	and	and	CCONJ
gujaf-39	197	23	finance	finance	NOUN
gujaf-39	197	24	,	,	PUNCT
gujaf-39	197	25	vol	vol	NOUN
gujaf-39	197	26	.	.	PUNCT
gujaf-39	198	1	i	i	PRON
gujaf-39	198	2	,	,	PUNCT
gujaf-39	198	3	issue	issue	NOUN
gujaf-39	198	4	2	2	NUM
gujaf-39	198	5	,	,	PUNCT
gujaf-39	198	6	october	october	PROPN
gujaf-39	198	7	,	,	PUNCT
gujaf-39	198	8	2020	2020	NUM
gujaf-39	198	9	14	14	NUM
gujaf-39	198	10	manufacturing	manufacturing	NOUN
gujaf-39	198	11	companies	company	NOUN
gujaf-39	198	12	in	in	ADP
gujaf-39	198	13	nigeria	nigeria	PROPN
gujaf-39	198	14	.	.	PUNCT
gujaf-39	199	1	this	this	DET
gujaf-39	199	2	finding	finding	NOUN
gujaf-39	199	3	of	of	ADP
gujaf-39	199	4	the	the	DET
gujaf-39	199	5	study	study	NOUN
gujaf-39	199	6	is	be	AUX
gujaf-39	199	7	in	in	ADP
gujaf-39	199	8	contrast	contrast	NOUN
gujaf-39	199	9	to	to	ADP
gujaf-39	199	10	the	the	DET
gujaf-39	199	11	findings	finding	NOUN
gujaf-39	199	12	of	of	ADP
gujaf-39	199	13	(	(	PUNCT
gujaf-39	199	14	devi	devi	PROPN
gujaf-39	199	15	et	et	PROPN
gujaf-39	199	16	al	al	PROPN
gujaf-39	199	17	.	.	PROPN
gujaf-39	199	18	,	,	PUNCT
gujaf-39	199	19	2018	2018	NUM
gujaf-39	199	20	;	;	PUNCT
gujaf-39	199	21	jong	jong	PROPN
gujaf-39	199	22	et	et	PROPN
gujaf-39	199	23	al	al	PROPN
gujaf-39	199	24	.	.	PROPN
gujaf-39	199	25	,	,	PUNCT
gujaf-39	199	26	2017)on	2017)on	PROPN
gujaf-39	199	27	this	this	DET
gujaf-39	199	28	basis	basis	NOUN
gujaf-39	199	29	,	,	PUNCT
gujaf-39	199	30	we	we	PRON
gujaf-39	199	31	therefore	therefore	ADV
gujaf-39	199	32	fail	fail	VERB
gujaf-39	199	33	to	to	PART
gujaf-39	199	34	reject	reject	VERB
gujaf-39	199	35	the	the	DET
gujaf-39	199	36	null	null	ADJ
gujaf-39	199	37	hypothesis	hypothesis	NOUN
gujaf-39	199	38	,	,	PUNCT
gujaf-39	199	39	which	which	PRON
gujaf-39	199	40	states	state	VERB
gujaf-39	199	41	that	that	SCONJ
gujaf-39	199	42	firm	firm	ADJ
gujaf-39	199	43	growth	growth	NOUN
gujaf-39	199	44	has	have	VERB
gujaf-39	199	45	no	no	DET
gujaf-39	199	46	significant	significant	ADJ
gujaf-39	199	47	influence	influence	NOUN
gujaf-39	199	48	on	on	ADP
gujaf-39	199	49	tax	tax	NOUN
gujaf-39	199	50	aggressiveness	aggressiveness	NOUN
gujaf-39	199	51	by	by	ADP
gujaf-39	199	52	listed	list	VERB
gujaf-39	199	53	manufacturing	manufacturing	NOUN
gujaf-39	199	54	companies	company	NOUN
gujaf-39	199	55	in	in	ADP
gujaf-39	199	56	nigeria	nigeria	PROPN
gujaf-39	199	57	.	.	PUNCT
gujaf-39	200	1	similarly	similarly	ADV
gujaf-39	200	2	,	,	PUNCT
gujaf-39	200	3	firm	firm	ADJ
gujaf-39	200	4	size	size	NOUN
gujaf-39	200	5	variable	variable	NOUN
gujaf-39	200	6	has	have	VERB
gujaf-39	200	7	a	a	DET
gujaf-39	200	8	t	t	NOUN
gujaf-39	200	9	-	-	PUNCT
gujaf-39	200	10	value	value	NOUN
gujaf-39	200	11	of	of	ADP
gujaf-39	200	12	-1.38	-1.38	NOUN
gujaf-39	200	13	,	,	PUNCT
gujaf-39	200	14	a	a	DET
gujaf-39	200	15	coefficient	coefficient	NOUN
gujaf-39	200	16	value	value	NOUN
gujaf-39	200	17	of	of	ADP
gujaf-39	200	18	-14.037	-14.037	PUNCT
gujaf-39	200	19	and	and	CCONJ
gujaf-39	200	20	probability	probability	NOUN
gujaf-39	200	21	value	value	NOUN
gujaf-39	200	22	of	of	ADP
gujaf-39	200	23	0.176	0.176	NUM
gujaf-39	200	24	which	which	PRON
gujaf-39	200	25	is	be	AUX
gujaf-39	200	26	insignificant	insignificant	ADJ
gujaf-39	200	27	.	.	PUNCT
gujaf-39	201	1	this	this	PRON
gujaf-39	201	2	implies	imply	VERB
gujaf-39	201	3	that	that	PRON
gujaf-39	201	4	firm	firm	ADJ
gujaf-39	201	5	size	size	NOUN
gujaf-39	201	6	has	have	VERB
gujaf-39	201	7	no	no	DET
gujaf-39	201	8	significant	significant	ADJ
gujaf-39	201	9	effect	effect	NOUN
gujaf-39	201	10	on	on	ADP
gujaf-39	201	11	tax	tax	NOUN
gujaf-39	201	12	aggressiveness	aggressiveness	NOUN
gujaf-39	201	13	measured	measure	VERB
gujaf-39	201	14	by	by	ADP
gujaf-39	201	15	etr	etr	PROPN
gujaf-39	201	16	by	by	ADP
gujaf-39	201	17	listed	list	VERB
gujaf-39	201	18	manufacturing	manufacturing	NOUN
gujaf-39	201	19	companies	company	NOUN
gujaf-39	201	20	in	in	ADP
gujaf-39	201	21	nigeria.this	nigeria.this	PRON
gujaf-39	201	22	finding	finding	NOUN
gujaf-39	201	23	of	of	ADP
gujaf-39	201	24	the	the	DET
gujaf-39	201	25	study	study	NOUN
gujaf-39	201	26	is	be	AUX
gujaf-39	201	27	in	in	ADP
gujaf-39	201	28	line	line	NOUN
gujaf-39	201	29	with	with	ADP
gujaf-39	201	30	the	the	DET
gujaf-39	201	31	studies	study	NOUN
gujaf-39	201	32	of	of	ADP
gujaf-39	201	33	(	(	PUNCT
gujaf-39	201	34	yuniarwati	yuniarwati	PROPN
gujaf-39	201	35	et	et	PROPN
gujaf-39	201	36	al	al	PROPN
gujaf-39	201	37	.	.	PROPN
gujaf-39	201	38	,	,	PUNCT
gujaf-39	201	39	2017	2017	NUM
gujaf-39	201	40	)	)	PUNCT
gujaf-39	201	41	.	.	PUNCT
gujaf-39	202	1	however	however	ADV
gujaf-39	202	2	,	,	PUNCT
gujaf-39	202	3	the	the	DET
gujaf-39	202	4	result	result	NOUN
gujaf-39	202	5	do	do	AUX
gujaf-39	202	6	not	not	PART
gujaf-39	202	7	support	support	VERB
gujaf-39	202	8	the	the	DET
gujaf-39	202	9	political	political	ADJ
gujaf-39	202	10	cost	cost	NOUN
gujaf-39	202	11	theory	theory	NOUN
gujaf-39	202	12	and	and	CCONJ
gujaf-39	202	13	it	it	PRON
gujaf-39	202	14	is	be	AUX
gujaf-39	202	15	in	in	ADP
gujaf-39	202	16	contrast	contrast	NOUN
gujaf-39	202	17	to	to	ADP
gujaf-39	202	18	the	the	DET
gujaf-39	202	19	findings	finding	NOUN
gujaf-39	202	20	of	of	ADP
gujaf-39	202	21	(	(	PUNCT
gujaf-39	202	22	pratama	pratama	NOUN
gujaf-39	202	23	,	,	PUNCT
gujaf-39	202	24	2017	2017	NUM
gujaf-39	202	25	;	;	PUNCT
gujaf-39	202	26	rani	rani	PROPN
gujaf-39	202	27	et	et	PROPN
gujaf-39	202	28	al	al	PROPN
gujaf-39	202	29	.	.	PROPN
gujaf-39	202	30	,	,	PUNCT
gujaf-39	202	31	2018	2018	NUM
gujaf-39	202	32	;	;	PUNCT
gujaf-39	202	33	salman	salman	PROPN
gujaf-39	202	34	et	et	PROPN
gujaf-39	202	35	al	al	PROPN
gujaf-39	202	36	.	.	PROPN
gujaf-39	202	37	,	,	PUNCT
gujaf-39	202	38	2018)on	2018)on	PROPN
gujaf-39	202	39	this	this	DET
gujaf-39	202	40	basis	basis	NOUN
gujaf-39	202	41	,	,	PUNCT
gujaf-39	202	42	we	we	PRON
gujaf-39	202	43	therefore	therefore	ADV
gujaf-39	202	44	fail	fail	VERB
gujaf-39	202	45	to	to	PART
gujaf-39	202	46	reject	reject	VERB
gujaf-39	202	47	the	the	DET
gujaf-39	202	48	null	null	ADJ
gujaf-39	202	49	hypothesis	hypothesis	NOUN
gujaf-39	202	50	,	,	PUNCT
gujaf-39	202	51	which	which	PRON
gujaf-39	202	52	states	state	VERB
gujaf-39	202	53	that	that	SCONJ
gujaf-39	202	54	firm	firm	ADJ
gujaf-39	202	55	size	size	NOUN
gujaf-39	202	56	has	have	VERB
gujaf-39	202	57	no	no	DET
gujaf-39	202	58	significant	significant	ADJ
gujaf-39	202	59	influence	influence	NOUN
gujaf-39	202	60	on	on	ADP
gujaf-39	202	61	tax	tax	NOUN
gujaf-39	202	62	aggressiveness	aggressiveness	NOUN
gujaf-39	202	63	by	by	ADP
gujaf-39	202	64	listed	list	VERB
gujaf-39	202	65	manufacturing	manufacturing	NOUN
gujaf-39	202	66	companies	company	NOUN
gujaf-39	202	67	in	in	ADP
gujaf-39	202	68	nigeria	nigeria	PROPN
gujaf-39	202	69	.	.	PUNCT
gujaf-39	203	1	5	5	X
gujaf-39	203	2	.	.	X
gujaf-39	203	3	conclusions	conclusion	NOUN
gujaf-39	203	4	company	company	NOUN
gujaf-39	203	5	tax	tax	NOUN
gujaf-39	203	6	decision	decision	NOUN
gujaf-39	203	7	is	be	AUX
gujaf-39	203	8	ever	ever	ADV
gujaf-39	203	9	more	more	ADJ
gujaf-39	203	10	on	on	ADP
gujaf-39	203	11	the	the	DET
gujaf-39	203	12	main	main	ADJ
gujaf-39	203	13	agenda	agenda	NOUN
gujaf-39	203	14	of	of	ADP
gujaf-39	203	15	managers	manager	NOUN
gujaf-39	203	16	when	when	SCONJ
gujaf-39	203	17	making	make	VERB
gujaf-39	203	18	their	their	PRON
gujaf-39	203	19	strategic	strategic	ADJ
gujaf-39	203	20	selections	selection	NOUN
gujaf-39	203	21	.	.	PUNCT
gujaf-39	204	1	the	the	DET
gujaf-39	204	2	tax	tax	NOUN
gujaf-39	204	3	aggressiveness	aggressiveness	NOUN
gujaf-39	204	4	is	be	AUX
gujaf-39	204	5	implemented	implement	VERB
gujaf-39	204	6	by	by	ADP
gujaf-39	204	7	using	use	VERB
gujaf-39	204	8	the	the	DET
gujaf-39	204	9	firms	firm	NOUN
gujaf-39	204	10	so	so	SCONJ
gujaf-39	204	11	as	as	SCONJ
gujaf-39	204	12	to	to	PART
gujaf-39	204	13	reduce	reduce	VERB
gujaf-39	204	14	or	or	CCONJ
gujaf-39	204	15	lessen	lessen	VERB
gujaf-39	204	16	the	the	DET
gujaf-39	204	17	amount	amount	NOUN
gujaf-39	204	18	of	of	ADP
gujaf-39	204	19	taxes	taxis	NOUN
gujaf-39	204	20	they	they	PRON
gujaf-39	204	21	're	be	AUX
gujaf-39	204	22	supposed	suppose	VERB
gujaf-39	204	23	to	to	PART
gujaf-39	204	24	pay	pay	VERB
gujaf-39	204	25	.	.	PUNCT
gujaf-39	205	1	this	this	DET
gujaf-39	205	2	study	study	NOUN
gujaf-39	205	3	investigated	investigate	VERB
gujaf-39	205	4	how	how	SCONJ
gujaf-39	205	5	tax	tax	NOUN
gujaf-39	205	6	aggressiveness	aggressiveness	NOUN
gujaf-39	205	7	is	be	AUX
gujaf-39	205	8	affected	affect	VERB
gujaf-39	205	9	by	by	ADP
gujaf-39	205	10	firms	firm	NOUN
gujaf-39	205	11	’	’	PART
gujaf-39	205	12	specific	specific	ADJ
gujaf-39	205	13	attributes	attribute	NOUN
gujaf-39	205	14	in	in	ADP
gujaf-39	205	15	a	a	DET
gujaf-39	205	16	developing	develop	VERB
gujaf-39	205	17	country	country	NOUN
gujaf-39	205	18	context	context	NOUN
gujaf-39	205	19	.	.	PUNCT
gujaf-39	206	1	in	in	ADP
gujaf-39	206	2	order	order	NOUN
gujaf-39	206	3	to	to	PART
gujaf-39	206	4	examine	examine	VERB
gujaf-39	206	5	this	this	PRON
gujaf-39	206	6	,	,	PUNCT
gujaf-39	206	7	we	we	PRON
gujaf-39	206	8	use	use	VERB
gujaf-39	206	9	a	a	DET
gujaf-39	206	10	sample	sample	NOUN
gujaf-39	206	11	of	of	ADP
gujaf-39	206	12	forty	forty	NUM
gujaf-39	206	13	-	-	PUNCT
gujaf-39	206	14	six	six	NUM
gujaf-39	206	15	(	(	PUNCT
gujaf-39	206	16	46	46	NUM
gujaf-39	206	17	)	)	PUNCT
gujaf-39	206	18	firms	firm	NOUN
gujaf-39	206	19	listed	list	VERB
gujaf-39	206	20	on	on	ADP
gujaf-39	206	21	nigeria	nigeria	PROPN
gujaf-39	206	22	stock	stock	PROPN
gujaf-39	206	23	exchange	exchange	PROPN
gujaf-39	206	24	using	use	VERB
gujaf-39	206	25	data	datum	NOUN
gujaf-39	206	26	extracted	extract	VERB
gujaf-39	206	27	from	from	ADP
gujaf-39	206	28	their	their	PRON
gujaf-39	206	29	annual	annual	ADJ
gujaf-39	206	30	report	report	NOUN
gujaf-39	206	31	from	from	ADP
gujaf-39	206	32	2015	2015	NUM
gujaf-39	206	33	to	to	ADP
gujaf-39	206	34	2019	2019	NUM
gujaf-39	206	35	.	.	PUNCT
gujaf-39	207	1	to	to	PART
gujaf-39	207	2	measure	measure	VERB
gujaf-39	207	3	corporate	corporate	ADJ
gujaf-39	207	4	tax	tax	NOUN
gujaf-39	207	5	aggressiveness	aggressiveness	NOUN
gujaf-39	207	6	,	,	PUNCT
gujaf-39	207	7	we	we	PRON
gujaf-39	207	8	used	use	VERB
gujaf-39	207	9	effective	effective	ADJ
gujaf-39	207	10	tax	tax	NOUN
gujaf-39	207	11	rate	rate	NOUN
gujaf-39	207	12	.	.	PUNCT
gujaf-39	208	1	overall	overall	ADV
gujaf-39	208	2	,	,	PUNCT
gujaf-39	208	3	it	it	PRON
gujaf-39	208	4	is	be	AUX
gujaf-39	208	5	shown	show	VERB
gujaf-39	208	6	from	from	ADP
gujaf-39	208	7	the	the	DET
gujaf-39	208	8	study	study	NOUN
gujaf-39	208	9	that	that	PRON
gujaf-39	208	10	firm	firm	ADJ
gujaf-39	208	11	specific	specific	ADJ
gujaf-39	208	12	attributes	attribute	NOUN
gujaf-39	208	13	significantly	significantly	ADV
gujaf-39	208	14	influence	influence	VERB
gujaf-39	208	15	the	the	DET
gujaf-39	208	16	level	level	NOUN
gujaf-39	208	17	of	of	ADP
gujaf-39	208	18	tax	tax	NOUN
gujaf-39	208	19	aggressiveness	aggressiveness	NOUN
gujaf-39	208	20	.	.	PUNCT
gujaf-39	209	1	findings	finding	NOUN
gujaf-39	209	2	from	from	ADP
gujaf-39	209	3	the	the	DET
gujaf-39	209	4	study	study	NOUN
gujaf-39	209	5	showed	show	VERB
gujaf-39	209	6	that	that	SCONJ
gujaf-39	209	7	both	both	PRON
gujaf-39	209	8	firm	firm	ADJ
gujaf-39	209	9	leverage	leverage	NOUN
gujaf-39	209	10	and	and	CCONJ
gujaf-39	209	11	capital	capital	NOUN
gujaf-39	209	12	intensity	intensity	NOUN
gujaf-39	209	13	significantly	significantly	ADV
gujaf-39	209	14	affect	affect	VERB
gujaf-39	209	15	the	the	DET
gujaf-39	209	16	level	level	NOUN
gujaf-39	209	17	of	of	ADP
gujaf-39	209	18	tax	tax	NOUN
gujaf-39	209	19	aggressiveness	aggressiveness	NOUN
gujaf-39	209	20	.	.	PUNCT
gujaf-39	210	1	increase	increase	NOUN
gujaf-39	210	2	in	in	ADP
gujaf-39	210	3	both	both	DET
gujaf-39	210	4	leverage	leverage	NOUN
gujaf-39	210	5	and	and	CCONJ
gujaf-39	210	6	capital	capital	NOUN
gujaf-39	210	7	intensity	intensity	NOUN
gujaf-39	210	8	leads	lead	VERB
gujaf-39	210	9	to	to	ADP
gujaf-39	210	10	reduction	reduction	NOUN
gujaf-39	210	11	in	in	ADP
gujaf-39	210	12	effective	effective	ADJ
gujaf-39	210	13	tax	tax	NOUN
gujaf-39	210	14	rate	rate	NOUN
gujaf-39	210	15	due	due	ADP
gujaf-39	210	16	to	to	ADP
gujaf-39	210	17	the	the	DET
gujaf-39	210	18	high	high	ADJ
gujaf-39	210	19	tax	tax	NOUN
gujaf-39	210	20	deductibility	deductibility	NOUN
gujaf-39	210	21	of	of	ADP
gujaf-39	210	22	interest	interest	NOUN
gujaf-39	210	23	and	and	CCONJ
gujaf-39	210	24	depreciations	depreciation	NOUN
gujaf-39	210	25	respectively	respectively	ADV
gujaf-39	210	26	which	which	PRON
gujaf-39	210	27	implies	imply	VERB
gujaf-39	210	28	the	the	DET
gujaf-39	210	29	higher	high	ADJ
gujaf-39	210	30	level	level	NOUN
gujaf-39	210	31	of	of	ADP
gujaf-39	210	32	tax	tax	NOUN
gujaf-39	210	33	aggressiveness	aggressiveness	NOUN
gujaf-39	210	34	undertaken	undertake	VERB
gujaf-39	210	35	by	by	ADP
gujaf-39	210	36	the	the	DET
gujaf-39	210	37	company	company	NOUN
gujaf-39	210	38	.	.	PUNCT
gujaf-39	211	1	more	more	ADV
gujaf-39	211	2	so	so	ADV
gujaf-39	211	3	,	,	PUNCT
gujaf-39	211	4	the	the	DET
gujaf-39	211	5	findings	finding	NOUN
gujaf-39	211	6	show	show	VERB
gujaf-39	211	7	that	that	SCONJ
gujaf-39	211	8	firm	firm	ADJ
gujaf-39	211	9	profitability	profitability	NOUN
gujaf-39	211	10	significantly	significantly	ADV
gujaf-39	211	11	and	and	CCONJ
gujaf-39	211	12	negatively	negatively	ADV
gujaf-39	211	13	influence	influence	VERB
gujaf-39	211	14	the	the	DET
gujaf-39	211	15	level	level	NOUN
gujaf-39	211	16	of	of	ADP
gujaf-39	211	17	corporate	corporate	ADJ
gujaf-39	211	18	tax	tax	NOUN
gujaf-39	211	19	aggressiveness	aggressiveness	NOUN
gujaf-39	211	20	.	.	PUNCT
gujaf-39	212	1	explanatory	explanatory	ADJ
gujaf-39	212	2	variables	variable	NOUN
gujaf-39	212	3	such	such	ADJ
gujaf-39	212	4	as	as	ADP
gujaf-39	212	5	firm	firm	ADJ
gujaf-39	212	6	size	size	NOUN
gujaf-39	212	7	and	and	CCONJ
gujaf-39	212	8	firm	firm	ADJ
gujaf-39	212	9	growth	growth	NOUN
gujaf-39	212	10	have	have	VERB
gujaf-39	212	11	no	no	DET
gujaf-39	212	12	significant	significant	ADJ
gujaf-39	212	13	influence	influence	NOUN
gujaf-39	212	14	the	the	DET
gujaf-39	212	15	level	level	NOUN
gujaf-39	212	16	of	of	ADP
gujaf-39	212	17	corporate	corporate	ADJ
gujaf-39	212	18	tax	tax	NOUN
gujaf-39	212	19	aggressiveness	aggressiveness	NOUN
gujaf-39	212	20	.	.	PUNCT
gujaf-39	213	1	our	our	PRON
gujaf-39	213	2	paper	paper	NOUN
gujaf-39	213	3	adds	add	VERB
gujaf-39	213	4	some	some	DET
gujaf-39	213	5	insights	insight	NOUN
gujaf-39	213	6	to	to	ADP
gujaf-39	213	7	the	the	DET
gujaf-39	213	8	growing	grow	VERB
gujaf-39	213	9	literature	literature	NOUN
gujaf-39	213	10	on	on	ADP
gujaf-39	213	11	corporate	corporate	ADJ
gujaf-39	213	12	tax	tax	NOUN
gujaf-39	213	13	aggressiveness	aggressiveness	NOUN
gujaf-39	213	14	and	and	CCONJ
gujaf-39	213	15	gives	give	VERB
gujaf-39	213	16	more	more	ADJ
gujaf-39	213	17	understanding	understanding	NOUN
gujaf-39	213	18	on	on	ADP
gujaf-39	213	19	its	its	PRON
gujaf-39	213	20	gusau	gusau	ADJ
gujaf-39	213	21	journal	journal	NOUN
gujaf-39	213	22	of	of	ADP
gujaf-39	213	23	accounting	accounting	NOUN
gujaf-39	213	24	and	and	CCONJ
gujaf-39	213	25	finance	finance	NOUN
gujaf-39	213	26	,	,	PUNCT
gujaf-39	213	27	vol	vol	NOUN
gujaf-39	213	28	.	.	PUNCT
gujaf-39	214	1	i	i	PRON
gujaf-39	214	2	,	,	PUNCT
gujaf-39	214	3	issue	issue	NOUN
gujaf-39	214	4	2	2	NUM
gujaf-39	214	5	,	,	PUNCT
gujaf-39	214	6	october	october	PROPN
gujaf-39	214	7	,	,	PUNCT
gujaf-39	214	8	2020	2020	NUM
gujaf-39	214	9	15	15	NUM
gujaf-39	214	10	determinants	determinant	NOUN
gujaf-39	214	11	.	.	PUNCT
gujaf-39	215	1	our	our	PRON
gujaf-39	215	2	findings	finding	NOUN
gujaf-39	215	3	will	will	AUX
gujaf-39	215	4	be	be	AUX
gujaf-39	215	5	useful	useful	ADJ
gujaf-39	215	6	to	to	ADP
gujaf-39	215	7	regulators	regulator	NOUN
gujaf-39	215	8	,	,	PUNCT
gujaf-39	215	9	policy	policy	NOUN
gujaf-39	215	10	makers	maker	NOUN
gujaf-39	215	11	and	and	CCONJ
gujaf-39	215	12	tax	tax	NOUN
gujaf-39	215	13	researchers	researcher	NOUN
gujaf-39	215	14	,	,	PUNCT
gujaf-39	215	15	in	in	ADP
gujaf-39	215	16	studying	study	VERB
gujaf-39	215	17	level	level	NOUN
gujaf-39	215	18	of	of	ADP
gujaf-39	215	19	tax	tax	NOUN
gujaf-39	215	20	aggressiveness	aggressiveness	NOUN
gujaf-39	215	21	and	and	CCONJ
gujaf-39	215	22	analysis	analysis	NOUN
gujaf-39	215	23	of	of	ADP
gujaf-39	215	24	which	which	DET
gujaf-39	215	25	factors	factor	NOUN
gujaf-39	215	26	may	may	AUX
gujaf-39	215	27	influence	influence	VERB
gujaf-39	215	28	the	the	DET
gujaf-39	215	29	taxes	taxis	NOUN
gujaf-39	215	30	paid	pay	VERB
gujaf-39	215	31	by	by	ADP
gujaf-39	215	32	firms	firm	NOUN
gujaf-39	215	33	.	.	PUNCT
gujaf-39	216	1	in	in	ADP
gujaf-39	216	2	spite	spite	NOUN
gujaf-39	216	3	of	of	ADP
gujaf-39	216	4	the	the	DET
gujaf-39	216	5	importance	importance	NOUN
gujaf-39	216	6	of	of	ADP
gujaf-39	216	7	our	our	PRON
gujaf-39	216	8	finding	finding	NOUN
gujaf-39	216	9	,	,	PUNCT
gujaf-39	216	10	our	our	PRON
gujaf-39	216	11	research	research	NOUN
gujaf-39	216	12	has	have	VERB
gujaf-39	216	13	some	some	DET
gujaf-39	216	14	limitation	limitation	NOUN
gujaf-39	216	15	.	.	PUNCT
gujaf-39	217	1	firstly	firstly	ADV
gujaf-39	217	2	,	,	PUNCT
gujaf-39	217	3	we	we	PRON
gujaf-39	217	4	used	use	VERB
gujaf-39	217	5	a	a	DET
gujaf-39	217	6	short	short	ADJ
gujaf-39	217	7	periodof	periodof	ADJ
gujaf-39	217	8	5	5	NUM
gujaf-39	217	9	years	year	NOUN
gujaf-39	217	10	;	;	PUNCT
gujaf-39	217	11	further	further	ADJ
gujaf-39	217	12	research	research	NOUN
gujaf-39	217	13	may	may	AUX
gujaf-39	217	14	extend	extend	VERB
gujaf-39	217	15	the	the	DET
gujaf-39	217	16	period	period	NOUN
gujaf-39	217	17	of	of	ADP
gujaf-39	217	18	years	year	NOUN
gujaf-39	217	19	of	of	ADP
gujaf-39	217	20	research	research	NOUN
gujaf-39	217	21	beyond	beyond	ADP
gujaf-39	217	22	five	five	NUM
gujaf-39	217	23	years	year	NOUN
gujaf-39	217	24	.	.	PUNCT
gujaf-39	218	1	secondly	secondly	ADV
gujaf-39	218	2	,	,	PUNCT
gujaf-39	218	3	due	due	ADP
gujaf-39	218	4	to	to	ADP
gujaf-39	218	5	the	the	DET
gujaf-39	218	6	sample	sample	NOUN
gujaf-39	218	7	duration	duration	NOUN
gujaf-39	218	8	we	we	PRON
gujaf-39	218	9	use	use	VERB
gujaf-39	218	10	,	,	PUNCT
gujaf-39	218	11	we	we	PRON
gujaf-39	218	12	cognizance	cognizance	VERB
gujaf-39	218	13	our	our	PRON
gujaf-39	218	14	research	research	NOUN
gujaf-39	218	15	on	on	ADP
gujaf-39	218	16	current	current	ADJ
gujaf-39	218	17	effective	effective	ADJ
gujaf-39	218	18	tax	tax	NOUN
gujaf-39	218	19	fee	fee	NOUN
gujaf-39	218	20	.	.	PUNCT
gujaf-39	219	1	it	it	PRON
gujaf-39	219	2	would	would	AUX
gujaf-39	219	3	be	be	AUX
gujaf-39	219	4	interesting	interesting	ADJ
gujaf-39	219	5	if	if	SCONJ
gujaf-39	219	6	future	future	ADJ
gujaf-39	219	7	studies	study	NOUN
gujaf-39	219	8	examinefactors	examinefactor	NOUN
gujaf-39	219	9	that	that	SCONJ
gujaf-39	219	10	influence	influence	VERB
gujaf-39	219	11	long	long	ADV
gujaf-39	219	12	-	-	PUNCT
gujaf-39	219	13	run	run	VERB
gujaf-39	219	14	etrs.future	etrs.future	NOUN
gujaf-39	219	15	studies	study	NOUN
gujaf-39	219	16	can	can	AUX
gujaf-39	219	17	also	also	ADV
gujaf-39	219	18	have	have	VERB
gujaf-39	219	19	a	a	DET
gujaf-39	219	20	look	look	NOUN
gujaf-39	219	21	at	at	ADP
gujaf-39	219	22	others	other	NOUN
gujaf-39	219	23	corporate	corporate	ADJ
gujaf-39	219	24	’s	’s	PART
gujaf-39	219	25	traits	trait	NOUN
gujaf-39	219	26	,	,	PUNCT
gujaf-39	219	27	which	which	PRON
gujaf-39	219	28	includes	include	VERB
gujaf-39	219	29	liquidity	liquidity	NOUN
gujaf-39	219	30	,	,	PUNCT
gujaf-39	219	31	age	age	NOUN
gujaf-39	219	32	and	and	CCONJ
gujaf-39	219	33	inventory	inventory	NOUN
gujaf-39	219	34	intensity	intensity	NOUN
gujaf-39	219	35	to	to	PART
gujaf-39	219	36	further	far	ADV
gujaf-39	219	37	enhance	enhance	VERB
gujaf-39	219	38	the	the	DET
gujaf-39	219	39	discussion	discussion	NOUN
gujaf-39	219	40	of	of	ADP
gujaf-39	219	41	tax	tax	NOUN
gujaf-39	219	42	aggressiveness	aggressiveness	NOUN
gujaf-39	219	43	.	.	PUNCT
gujaf-39	220	1	references	reference	NOUN
gujaf-39	220	2	abdulraheem	abdulraheem	VERB
gujaf-39	220	3	,	,	PUNCT
gujaf-39	220	4	o.	o.	PROPN
gujaf-39	220	5	(	(	PUNCT
gujaf-39	220	6	2018	2018	NUM
gujaf-39	220	7	)	)	PUNCT
gujaf-39	220	8	.	.	PUNCT
gujaf-39	221	1	the	the	DET
gujaf-39	221	2	impact	impact	NOUN
gujaf-39	221	3	of	of	ADP
gujaf-39	221	4	corporate	corporate	ADJ
gujaf-39	221	5	governance	governance	NOUN
gujaf-39	221	6	mechanisms	mechanism	NOUN
gujaf-39	221	7	on	on	ADP
gujaf-39	221	8	corporate	corporate	ADJ
gujaf-39	221	9	tax	tax	NOUN
gujaf-39	221	10	avoidance	avoidance	NOUN
gujaf-39	221	11	in	in	ADP
gujaf-39	221	12	nigerian	nigerian	ADJ
gujaf-39	221	13	listed	list	VERB
gujaf-39	221	14	manufacturing	manufacturing	NOUN
gujaf-39	221	15	companies	company	NOUN
gujaf-39	221	16	,	,	PUNCT
gujaf-39	221	17	622–636	622–636	NUM
gujaf-39	221	18	.	.	PUNCT
gujaf-39	222	1	braithwaite	braithwaite	PROPN
gujaf-39	222	2	,	,	PUNCT
gujaf-39	222	3	v.	v.	PROPN
gujaf-39	222	4	(	(	PUNCT
gujaf-39	222	5	2005	2005	NUM
gujaf-39	222	6	)	)	PUNCT
gujaf-39	222	7	.	.	PUNCT
gujaf-39	223	1	taxing	tax	VERB
gujaf-39	223	2	democracy	democracy	NOUN
gujaf-39	223	3	:	:	PUNCT
gujaf-39	223	4	understanding	understand	VERB
gujaf-39	223	5	tax	tax	NOUN
gujaf-39	223	6	avoidance	avoidance	NOUN
gujaf-39	223	7	and	and	CCONJ
gujaf-39	223	8	tax	tax	NOUN
gujaf-39	223	9	evasion	evasion	NOUN
gujaf-39	223	10	;	;	PUNCT
gujaf-39	223	11	ashgate	ashgate	ADJ
gujaf-39	223	12	:	:	PUNCT
gujaf-39	223	13	aldershot	aldershot	PROPN
gujaf-39	223	14	,	,	PUNCT
gujaf-39	223	15	uk	uk	PROPN
gujaf-39	223	16	.	.	PROPN
gujaf-39	223	17	chen	chen	PROPN
gujaf-39	223	18	,	,	PUNCT
gujaf-39	223	19	s.	s.	PROPN
gujaf-39	223	20	,	,	PUNCT
gujaf-39	223	21	chen	chen	PROPN
gujaf-39	223	22	,	,	PUNCT
gujaf-39	223	23	x.	x.	PROPN
gujaf-39	223	24	,	,	PUNCT
gujaf-39	223	25	cheng	cheng	PROPN
gujaf-39	223	26	,	,	PUNCT
gujaf-39	223	27	q.	q.	PROPN
gujaf-39	223	28	,	,	PUNCT
gujaf-39	223	29	&	&	CCONJ
gujaf-39	223	30	shevlin	shevlin	PROPN
gujaf-39	223	31	,	,	PUNCT
gujaf-39	223	32	t.	t.	PROPN
gujaf-39	223	33	(	(	PUNCT
gujaf-39	223	34	2010	2010	NUM
gujaf-39	223	35	)	)	PUNCT
gujaf-39	223	36	.	.	PUNCT
gujaf-39	224	1	are	be	AUX
gujaf-39	224	2	family	family	NOUN
gujaf-39	224	3	firms	firm	NOUN
gujaf-39	224	4	more	more	ADJ
gujaf-39	224	5	tax	tax	NOUN
gujaf-39	224	6	aggressive	aggressive	ADJ
gujaf-39	224	7	than	than	ADP
gujaf-39	224	8	non	non	ADJ
gujaf-39	224	9	-	-	ADJ
gujaf-39	224	10	family	family	ADJ
gujaf-39	224	11	firms	firm	NOUN
gujaf-39	224	12	?	?	PUNCT
gujaf-39	225	1	journal	journal	NOUN
gujaf-39	225	2	of	of	ADP
gujaf-39	225	3	financial	financial	ADJ
gujaf-39	225	4	economics	economic	NOUN
gujaf-39	225	5	,	,	PUNCT
gujaf-39	225	6	95	95	NUM
gujaf-39	225	7	,	,	PUNCT
gujaf-39	225	8	41–61	41–61	PROPN
gujaf-39	225	9	.	.	PUNCT
gujaf-39	226	1	crocker	crocker	PROPN
gujaf-39	226	2	,	,	PUNCT
gujaf-39	226	3	k.	k.	PROPN
gujaf-39	226	4	,	,	PUNCT
gujaf-39	226	5	&	&	CCONJ
gujaf-39	226	6	slemrod	slemrod	PROPN
gujaf-39	226	7	,	,	PUNCT
gujaf-39	226	8	j.	j.	PROPN
gujaf-39	226	9	(	(	PUNCT
gujaf-39	226	10	2005	2005	NUM
gujaf-39	226	11	)	)	PUNCT
gujaf-39	226	12	.	.	PUNCT
gujaf-39	227	1	corporate	corporate	ADJ
gujaf-39	227	2	tax	tax	NOUN
gujaf-39	227	3	evasion	evasion	NOUN
gujaf-39	227	4	with	with	ADP
gujaf-39	227	5	agency	agency	NOUN
gujaf-39	227	6	costs	cost	NOUN
gujaf-39	227	7	.	.	PUNCT
gujaf-39	228	1	journal	journal	NOUN
gujaf-39	228	2	of	of	ADP
gujaf-39	228	3	public	public	ADJ
gujaf-39	228	4	economic	economic	ADJ
gujaf-39	228	5	,	,	PUNCT
gujaf-39	228	6	89	89	NUM
gujaf-39	228	7	,	,	PUNCT
gujaf-39	228	8	1593–1610	1593–1610	NUM
gujaf-39	228	9	.	.	PUNCT
gujaf-39	229	1	devi	devi	PROPN
gujaf-39	229	2	,	,	PUNCT
gujaf-39	229	3	m.	m.	NOUN
gujaf-39	229	4	n.	n.	PROPN
gujaf-39	229	5	,	,	PUNCT
gujaf-39	229	6	salim	salim	PROPN
gujaf-39	229	7	,	,	PUNCT
gujaf-39	229	8	h.	h.	PROPN
gujaf-39	229	9	a.	a.	PROPN
gujaf-39	229	10	s.	s.	PROPN
gujaf-39	229	11	a.	a.	PROPN
gujaf-39	229	12	,	,	PUNCT
gujaf-39	229	13	&	&	CCONJ
gujaf-39	229	14	pheng	pheng	PROPN
gujaf-39	229	15	,	,	PUNCT
gujaf-39	229	16	l.	l.	PROPN
gujaf-39	229	17	k.	k.	PROPN
gujaf-39	229	18	(	(	PUNCT
gujaf-39	229	19	2018	2018	NUM
gujaf-39	229	20	)	)	PUNCT
gujaf-39	229	21	.	.	PUNCT
gujaf-39	230	1	firm	firm	ADJ
gujaf-39	230	2	characteristics	characteristic	NOUN
gujaf-39	230	3	and	and	CCONJ
gujaf-39	230	4	corporate	corporate	ADJ
gujaf-39	230	5	tax	tax	NOUN
gujaf-39	230	6	aggressiveness	aggressiveness	NOUN
gujaf-39	230	7	 	 	SPACE
gujaf-39	230	8	:	:	PUNCT
gujaf-39	230	9	a	a	DET
gujaf-39	230	10	synthesis	synthesis	NOUN
gujaf-39	230	11	of	of	ADP
gujaf-39	230	12	literature	literature	NOUN
gujaf-39	230	13	shadia	shadia	PROPN
gujaf-39	230	14	suhaimi	suhaimi	PROPN
gujaf-39	230	15	,	,	PUNCT
gujaf-39	230	16	12(1	12(1	NUM
gujaf-39	230	17	)	)	PUNCT
gujaf-39	230	18	,	,	PUNCT
gujaf-39	230	19	75450	75450	NUM
gujaf-39	230	20	.	.	PUNCT
gujaf-39	231	1	donohoe	donohoe	PROPN
gujaf-39	231	2	,	,	PUNCT
gujaf-39	231	3	m.	m.	NOUN
gujaf-39	231	4	,	,	PUNCT
gujaf-39	231	5	&	&	CCONJ
gujaf-39	231	6	knechel	knechel	PROPN
gujaf-39	231	7	,	,	PUNCT
gujaf-39	231	8	r.	r.	PROPN
gujaf-39	231	9	(	(	PUNCT
gujaf-39	231	10	2014	2014	NUM
gujaf-39	231	11	)	)	PUNCT
gujaf-39	231	12	.	.	PUNCT
gujaf-39	232	1	does	do	VERB
gujaf-39	232	2	corporate	corporate	ADJ
gujaf-39	232	3	tax	tax	NOUN
gujaf-39	232	4	aggressiveness	aggressiveness	NOUN
gujaf-39	232	5	influence	influence	NOUN
gujaf-39	232	6	audit	audit	NOUN
gujaf-39	232	7	pricing	pricing	NOUN
gujaf-39	232	8	?	?	PUNCT
gujaf-39	233	1	contemporary	contemporary	ADJ
gujaf-39	233	2	accounting	accounting	NOUN
gujaf-39	233	3	research	research	NOUN
gujaf-39	233	4	,	,	PUNCT
gujaf-39	233	5	31(1	31(1	NUM
gujaf-39	233	6	)	)	PUNCT
gujaf-39	233	7	,	,	PUNCT
gujaf-39	233	8	284	284	NUM
gujaf-39	233	9	–	–	PUNCT
gujaf-39	233	10	308	308	NUM
gujaf-39	233	11	.	.	PUNCT
gujaf-39	234	1	dyreng	dyreng	PROPN
gujaf-39	234	2	,	,	PUNCT
gujaf-39	234	3	s.	s.	PROPN
gujaf-39	234	4	,	,	PUNCT
gujaf-39	234	5	hanlon	hanlon	PROPN
gujaf-39	234	6	,	,	PUNCT
gujaf-39	234	7	m.	m.	NOUN
gujaf-39	234	8	,	,	PUNCT
gujaf-39	234	9	&	&	CCONJ
gujaf-39	234	10	maydew	maydew	PROPN
gujaf-39	234	11	,	,	PUNCT
gujaf-39	234	12	e.	e.	PROPN
gujaf-39	234	13	(	(	PUNCT
gujaf-39	234	14	2008	2008	NUM
gujaf-39	234	15	)	)	PUNCT
gujaf-39	234	16	.	.	PUNCT
gujaf-39	235	1	long	long	ADV
gujaf-39	235	2	-	-	PUNCT
gujaf-39	235	3	run	run	VERB
gujaf-39	235	4	corporate	corporate	ADJ
gujaf-39	235	5	tax	tax	NOUN
gujaf-39	235	6	avoidance	avoidance	NOUN
gujaf-39	235	7	.	.	PUNCT
gujaf-39	236	1	the	the	DET
gujaf-39	236	2	accounting	accounting	NOUN
gujaf-39	236	3	review	review	NOUN
gujaf-39	236	4	,	,	PUNCT
gujaf-39	236	5	83	83	NUM
gujaf-39	236	6	,	,	PUNCT
gujaf-39	236	7	61–82	61–82	NUM
gujaf-39	236	8	.	.	PUNCT
gujaf-39	237	1	goh	goh	PROPN
gujaf-39	237	2	,	,	PUNCT
gujaf-39	237	3	b.	b.	PROPN
gujaf-39	237	4	w.	w.	PROPN
gujaf-39	237	5	,	,	PUNCT
gujaf-39	237	6	lee	lee	PROPN
gujaf-39	237	7	,	,	PUNCT
gujaf-39	237	8	j.	j.	PROPN
gujaf-39	237	9	,	,	PUNCT
gujaf-39	237	10	lim	lim	PROPN
gujaf-39	237	11	,	,	PUNCT
gujaf-39	237	12	c.	c.	PROPN
gujaf-39	237	13	y.	y.	PROPN
gujaf-39	237	14	,	,	PUNCT
gujaf-39	237	15	&	&	CCONJ
gujaf-39	237	16	shevlin	shevlin	PROPN
gujaf-39	237	17	,	,	PUNCT
gujaf-39	237	18	t.	t.	PROPN
gujaf-39	237	19	(	(	PUNCT
gujaf-39	237	20	2016	2016	NUM
gujaf-39	237	21	)	)	PUNCT
gujaf-39	237	22	.	.	PUNCT
gujaf-39	238	1	the	the	DET
gujaf-39	238	2	effect	effect	NOUN
gujaf-39	238	3	of	of	ADP
gujaf-39	238	4	corporate	corporate	ADJ
gujaf-39	238	5	tax	tax	NOUN
gujaf-39	238	6	avoidance	avoidance	NOUN
gujaf-39	238	7	on	on	ADP
gujaf-39	238	8	the	the	DET
gujaf-39	238	9	cost	cost	NOUN
gujaf-39	238	10	of	of	ADP
gujaf-39	238	11	equity	equity	NOUN
gujaf-39	238	12	.	.	PUNCT
gujaf-39	239	1	the	the	DET
gujaf-39	239	2	accounting	accounting	NOUN
gujaf-39	239	3	review	review	NOUN
gujaf-39	239	4	,	,	PUNCT
gujaf-39	239	5	91(6	91(6	NUM
gujaf-39	239	6	)	)	PUNCT
gujaf-39	239	7	,	,	PUNCT
gujaf-39	239	8	1647	1647	NUM
gujaf-39	239	9	–	–	PUNCT
gujaf-39	239	10	1670	1670	NUM
gujaf-39	239	11	.	.	PUNCT
gujaf-39	240	1	gujarati	gujarati	PROPN
gujaf-39	240	2	,	,	PUNCT
gujaf-39	240	3	d.	d.	PROPN
gujaf-39	240	4	n.	n.	PROPN
gujaf-39	240	5	(	(	PUNCT
gujaf-39	240	6	2004	2004	NUM
gujaf-39	240	7	)	)	PUNCT
gujaf-39	240	8	.	.	PUNCT
gujaf-39	241	1	basic	basic	ADJ
gujaf-39	241	2	econometrics	econometric	NOUN
gujaf-39	241	3	.	.	PUNCT
gujaf-39	242	1	basic	basic	ADJ
gujaf-39	242	2	econometrics	econometric	NOUN
gujaf-39	242	3	(	(	PUNCT
gujaf-39	242	4	vol	vol	NOUN
gujaf-39	242	5	.	.	PROPN
gujaf-39	242	6	4	4	NUM
gujaf-39	242	7	.	.	NUM
gujaf-39	242	8	)	)	PUNCT
gujaf-39	242	9	.	.	PUNCT
gujaf-39	243	1	https://doi.org/10.1057/9780230226203.0425	https://doi.org/10.1057/9780230226203.0425	ADJ
gujaf-39	243	2	hair	hair	NOUN
gujaf-39	243	3	,	,	PUNCT
gujaf-39	243	4	j.	j.	PROPN
gujaf-39	243	5	f.	f.	PROPN
gujaf-39	243	6	.	.	PROPN
gujaf-39	243	7	,	,	PUNCT
gujaf-39	243	8	black	black	PROPN
gujaf-39	243	9	,	,	PUNCT
gujaf-39	243	10	w.	w.	PROPN
gujaf-39	243	11	c.	c.	PROPN
gujaf-39	243	12	,	,	PUNCT
gujaf-39	243	13	babin	babin	PROPN
gujaf-39	243	14	,	,	PUNCT
gujaf-39	243	15	b.	b.	PROPN
gujaf-39	243	16	j.	j.	PROPN
gujaf-39	243	17	,	,	PUNCT
gujaf-39	243	18	&	&	CCONJ
gujaf-39	243	19	anderson	anderson	PROPN
gujaf-39	243	20	,	,	PUNCT
gujaf-39	243	21	r.	r.	PROPN
gujaf-39	243	22	e.	e.	PROPN
gujaf-39	243	23	(	(	PUNCT
gujaf-39	243	24	2014	2014	NUM
gujaf-39	243	25	)	)	PUNCT
gujaf-39	243	26	.	.	PUNCT
gujaf-39	244	1	multivariate	multivariate	NOUN
gujaf-39	244	2	gusau	gusau	ADJ
gujaf-39	244	3	journal	journal	NOUN
gujaf-39	244	4	of	of	ADP
gujaf-39	244	5	accounting	accounting	NOUN
gujaf-39	244	6	and	and	CCONJ
gujaf-39	244	7	finance	finance	NOUN
gujaf-39	244	8	,	,	PUNCT
gujaf-39	244	9	vol	vol	NOUN
gujaf-39	244	10	.	.	PUNCT
gujaf-39	245	1	i	i	PRON
gujaf-39	245	2	,	,	PUNCT
gujaf-39	245	3	issue	issue	NOUN
gujaf-39	245	4	2	2	NUM
gujaf-39	245	5	,	,	PUNCT
gujaf-39	245	6	october	october	PROPN
gujaf-39	245	7	,	,	PUNCT
gujaf-39	245	8	2020	2020	NUM
gujaf-39	245	9	16	16	NUM
gujaf-39	245	10	data	datum	NOUN
gujaf-39	245	11	analysis	analysis	NOUN
gujaf-39	245	12	black	black	ADJ
gujaf-39	245	13	seventh	seventh	ADJ
gujaf-39	245	14	edition	edition	PROPN
gujaf-39	245	15	.	.	PUNCT
gujaf-39	246	1	hanlon	hanlon	PROPN
gujaf-39	246	2	,	,	PUNCT
gujaf-39	246	3	m.	m.	NOUN
gujaf-39	246	4	,	,	PUNCT
gujaf-39	246	5	&	&	CCONJ
gujaf-39	246	6	slemrod	slemrod	PROPN
gujaf-39	246	7	,	,	PUNCT
gujaf-39	246	8	dan	dan	PROPN
gujaf-39	246	9	j.	j.	PROPN
gujaf-39	246	10	(	(	PUNCT
gujaf-39	246	11	2009	2009	NUM
gujaf-39	246	12	)	)	PUNCT
gujaf-39	246	13	.	.	PUNCT
gujaf-39	247	1	what	what	PRON
gujaf-39	247	2	does	do	AUX
gujaf-39	247	3	tax	tax	NOUN
gujaf-39	247	4	aggressiveness	aggressiveness	NOUN
gujaf-39	247	5	signal	signal	NOUN
gujaf-39	247	6	?	?	PUNCT
gujaf-39	248	1	evidence	evidence	NOUN
gujaf-39	248	2	from	from	ADP
gujaf-39	248	3	stock	stock	NOUN
gujaf-39	248	4	price	price	NOUN
gujaf-39	248	5	reactions	reaction	NOUN
gujaf-39	248	6	to	to	ADP
gujaf-39	248	7	news	news	NOUN
gujaf-39	248	8	about	about	ADP
gujaf-39	248	9	tax	tax	NOUN
gujaf-39	248	10	shelter	shelter	NOUN
gujaf-39	248	11	involvement	involvement	NOUN
gujaf-39	248	12	.	.	PUNCT
gujaf-39	249	1	journal	journal	PROPN
gujaf-39	249	2	ofpublic	ofpublic	ADJ
gujaf-39	249	3	economics	economic	NOUN
gujaf-39	249	4	,	,	PUNCT
gujaf-39	249	5	93	93	NUM
gujaf-39	249	6	,	,	PUNCT
gujaf-39	249	7	126–141	126–141	NUM
gujaf-39	249	8	.	.	PUNCT
gujaf-39	250	1	hundai	hundai	PROPN
gujaf-39	250	2	,	,	PUNCT
gujaf-39	250	3	s.	s.	PROPN
gujaf-39	250	4	(	(	PUNCT
gujaf-39	250	5	2011	2011	NUM
gujaf-39	250	6	)	)	PUNCT
gujaf-39	250	7	.	.	PUNCT
gujaf-39	251	1	why	why	SCONJ
gujaf-39	251	2	tax	tax	NOUN
gujaf-39	251	3	avoidance	avoidance	NOUN
gujaf-39	251	4	is	be	AUX
gujaf-39	251	5	among	among	ADP
gujaf-39	251	6	the	the	DET
gujaf-39	251	7	biggest	big	ADJ
gujaf-39	251	8	issues	issue	NOUN
gujaf-39	251	9	of	of	ADP
gujaf-39	251	10	our	our	PRON
gujaf-39	251	11	generation	generation	NOUN
gujaf-39	251	12	.	.	PUNCT
gujaf-39	252	1	liberal	liberal	ADJ
gujaf-39	252	2	conspiracy	conspiracy	NOUN
gujaf-39	252	3	.	.	PUNCT
gujaf-39	253	1	retrieved	retrieve	VERB
gujaf-39	253	2	from	from	ADP
gujaf-39	253	3	http://www.liberalconspiracy.org	http://www.liberalconspiracy.org	PROPN
gujaf-39	253	4	j.m.wooldridge	j.m.wooldridge	NOUN
gujaf-39	253	5	.	.	PUNCT
gujaf-39	254	1	(	(	PUNCT
gujaf-39	254	2	2011	2011	NUM
gujaf-39	254	3	)	)	PUNCT
gujaf-39	254	4	.	.	PUNCT
gujaf-39	255	1	introductory	introductory	ADJ
gujaf-39	255	2	econometrics	econometrics	PROPN
gujaf-39	255	3	.	.	PUNCT
gujaf-39	256	1	journal	journal	NOUN
gujaf-39	256	2	of	of	ADP
gujaf-39	256	3	contaminant	contaminant	ADJ
gujaf-39	256	4	hydrology	hydrology	NOUN
gujaf-39	256	5	(	(	PUNCT
gujaf-39	256	6	vol	vol	NOUN
gujaf-39	256	7	.	.	PUNCT
gujaf-39	257	1	120–121	120–121	NUM
gujaf-39	257	2	)	)	PUNCT
gujaf-39	257	3	.	.	PUNCT
gujaf-39	258	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	https://doi.org/10.1016/j.jconhyd.2010.08.009	PROPN
gujaf-39	258	2	jensen	jensen	PROPN
gujaf-39	258	3	,	,	PUNCT
gujaf-39	258	4	c.	c.	PROPN
gujaf-39	258	5	,	,	PUNCT
gujaf-39	258	6	&	&	CCONJ
gujaf-39	258	7	meckling	meckling	PROPN
gujaf-39	258	8	,	,	PUNCT
gujaf-39	258	9	h.	h.	PROPN
gujaf-39	258	10	(	(	PUNCT
gujaf-39	258	11	1976	1976	NUM
gujaf-39	258	12	)	)	PUNCT
gujaf-39	258	13	.	.	PUNCT
gujaf-39	259	1	theory	theory	NOUN
gujaf-39	259	2	of	of	ADP
gujaf-39	259	3	the	the	DET
gujaf-39	259	4	firm	firm	NOUN
gujaf-39	259	5	 	 	SPACE
gujaf-39	259	6	:	:	PUNCT
gujaf-39	259	7	managerial	managerial	ADJ
gujaf-39	259	8	behavior	behavior	NOUN
gujaf-39	259	9	,	,	PUNCT
gujaf-39	259	10	agency	agency	NOUN
gujaf-39	259	11	costs	cost	NOUN
gujaf-39	259	12	and	and	CCONJ
gujaf-39	259	13	ownership	ownership	NOUN
gujaf-39	259	14	structure	structure	NOUN
gujaf-39	259	15	.	.	PUNCT
gujaf-39	260	1	journal	journal	NOUN
gujaf-39	260	2	of	of	ADP
gujaf-39	260	3	financial	financial	ADJ
gujaf-39	260	4	economics	economic	NOUN
gujaf-39	260	5	,	,	PUNCT
gujaf-39	260	6	3	3	NUM
gujaf-39	260	7	,	,	PUNCT
gujaf-39	260	8	305–360	305–360	NUM
gujaf-39	260	9	.	.	PUNCT
gujaf-39	261	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-39	261	2	jong	jong	PROPN
gujaf-39	261	3	,	,	PUNCT
gujaf-39	261	4	h.	h.	PROPN
gujaf-39	261	5	,	,	PUNCT
gujaf-39	261	6	sung	sung	PROPN
gujaf-39	261	7	,	,	PUNCT
gujaf-39	261	8	n.	n.	NOUN
gujaf-39	261	9	,	,	PUNCT
gujaf-39	261	10	park	park	NOUN
gujaf-39	261	11	,	,	PUNCT
gujaf-39	261	12	o.	o.	PROPN
gujaf-39	261	13	,	,	PUNCT
gujaf-39	261	14	&	&	CCONJ
gujaf-39	261	15	ah	ah	INTJ
gujaf-39	261	16	,	,	PUNCT
gujaf-39	261	17	s.	s.	PROPN
gujaf-39	261	18	(	(	PUNCT
gujaf-39	261	19	2017	2017	NUM
gujaf-39	261	20	)	)	PUNCT
gujaf-39	261	21	.	.	PUNCT
gujaf-39	262	1	firm	firm	ADJ
gujaf-39	262	2	age	age	NOUN
gujaf-39	262	3	,	,	PUNCT
gujaf-39	262	4	sales	sale	NOUN
gujaf-39	262	5	growth	growth	NOUN
gujaf-39	262	6	,	,	PUNCT
gujaf-39	262	7	and	and	CCONJ
gujaf-39	262	8	tax	tax	NOUN
gujaf-39	262	9	aggressiveness	aggressiveness	NOUN
gujaf-39	262	10	 	 	SPACE
gujaf-39	262	11	:	:	PUNCT
gujaf-39	262	12	focus	focus	VERB
gujaf-39	262	13	on	on	ADP
gujaf-39	262	14	smes	sme	NOUN
gujaf-39	262	15	,	,	PUNCT
gujaf-39	262	16	123–146	123–146	NUM
gujaf-39	262	17	.	.	PUNCT
gujaf-39	263	1	kraft	kraft	NOUN
gujaf-39	263	2	,	,	PUNCT
gujaf-39	263	3	a.	a.	NOUN
gujaf-39	263	4	(	(	PUNCT
gujaf-39	263	5	2014	2014	NUM
gujaf-39	263	6	)	)	PUNCT
gujaf-39	263	7	.	.	PUNCT
gujaf-39	264	1	what	what	PRON
gujaf-39	264	2	really	really	ADV
gujaf-39	264	3	affects	affect	VERB
gujaf-39	264	4	german	german	ADJ
gujaf-39	264	5	firms	firm	NOUN
gujaf-39	264	6	’	'	PUNCT
gujaf-39	264	7	effective	effective	ADJ
gujaf-39	264	8	tax	tax	NOUN
gujaf-39	264	9	rate	rate	NOUN
gujaf-39	264	10	?	?	PUNCT
gujaf-39	265	1	international	international	ADJ
gujaf-39	265	2	journal	journal	NOUN
gujaf-39	265	3	of	of	ADP
gujaf-39	265	4	financial	financial	ADJ
gujaf-39	265	5	research	research	NOUN
gujaf-39	265	6	,	,	PUNCT
gujaf-39	265	7	5(3	5(3	NUM
gujaf-39	265	8	)	)	PUNCT
gujaf-39	265	9	.	.	PUNCT
gujaf-39	266	1	lanis	lanis	PROPN
gujaf-39	266	2	,	,	PUNCT
gujaf-39	266	3	r.	r.	PROPN
gujaf-39	266	4	,	,	PUNCT
gujaf-39	266	5	and	and	CCONJ
gujaf-39	266	6	richardson	richardson	PROPN
gujaf-39	266	7	,	,	PUNCT
gujaf-39	266	8	g.	g.	PROPN
gujaf-39	266	9	(	(	PUNCT
gujaf-39	266	10	2012	2012	NUM
gujaf-39	266	11	)	)	PUNCT
gujaf-39	266	12	.	.	PUNCT
gujaf-39	267	1	corporate	corporate	ADJ
gujaf-39	267	2	social	social	ADJ
gujaf-39	267	3	responsibility	responsibility	NOUN
gujaf-39	267	4	and	and	CCONJ
gujaf-39	267	5	tax	tax	NOUN
gujaf-39	267	6	aggressiveness	aggressiveness	NOUN
gujaf-39	267	7	 	 	SPACE
gujaf-39	267	8	:	:	PUNCT
gujaf-39	267	9	a	a	DET
gujaf-39	267	10	test	test	NOUN
gujaf-39	267	11	of	of	ADP
gujaf-39	267	12	legitimacy	legitimacy	NOUN
gujaf-39	267	13	theory	theory	NOUN
gujaf-39	267	14	.	.	PUNCT
gujaf-39	268	1	accounting	accounting	NOUN
gujaf-39	268	2	,	,	PUNCT
gujaf-39	268	3	auditing	auditing	NOUN
gujaf-39	268	4	and	and	CCONJ
gujaf-39	268	5	accountability	accountability	NOUN
gujaf-39	268	6	journal	journal	NOUN
gujaf-39	268	7	,	,	PUNCT
gujaf-39	268	8	26(1	26(1	NUM
gujaf-39	268	9	)	)	PUNCT
gujaf-39	268	10	,	,	PUNCT
gujaf-39	268	11	75–100	75–100	NUM
gujaf-39	268	12	.	.	PUNCT
gujaf-39	268	13	lee	lee	PROPN
gujaf-39	268	14	,	,	PUNCT
gujaf-39	268	15	b.	b.	PROPN
gujaf-39	268	16	b.	b.	PROPN
gujaf-39	268	17	,	,	PUNCT
gujaf-39	268	18	dobiyanski	dobiyanski	ADJ
gujaf-39	268	19	,	,	PUNCT
gujaf-39	268	20	a.	a.	PROPN
gujaf-39	268	21	,	,	PUNCT
gujaf-39	268	22	&	&	CCONJ
gujaf-39	268	23	minton	minton	PROPN
gujaf-39	268	24	,	,	PUNCT
gujaf-39	268	25	s.	s.	PROPN
gujaf-39	268	26	(	(	PUNCT
gujaf-39	268	27	2015	2015	NUM
gujaf-39	268	28	)	)	PUNCT
gujaf-39	268	29	.	.	PUNCT
gujaf-39	269	1	theories	theory	NOUN
gujaf-39	269	2	and	and	CCONJ
gujaf-39	269	3	empirical	empirical	ADJ
gujaf-39	269	4	proxies	proxy	NOUN
gujaf-39	269	5	for	for	ADP
gujaf-39	269	6	corporate	corporate	ADJ
gujaf-39	269	7	tax	tax	NOUN
gujaf-39	269	8	avoidance	avoidance	NOUN
gujaf-39	269	9	.	.	PUNCT
gujaf-39	270	1	journal	journal	PROPN
gujaf-39	270	2	of	of	ADP
gujaf-39	270	3	applied	apply	VERB
gujaf-39	270	4	business	business	NOUN
gujaf-39	270	5	and	and	CCONJ
gujaf-39	270	6	economics	economic	NOUN
gujaf-39	270	7	,	,	PUNCT
gujaf-39	270	8	17(3	17(3	NUM
gujaf-39	270	9	)	)	PUNCT
gujaf-39	270	10	,	,	PUNCT
gujaf-39	270	11	21	21	NUM
gujaf-39	270	12	–	–	SYM
gujaf-39	270	13	33	33	NUM
gujaf-39	270	14	.	.	PUNCT
gujaf-39	270	15	mayah	mayah	PROPN
gujaf-39	270	16	,	,	PUNCT
gujaf-39	270	17	e.	e.	PROPN
gujaf-39	270	18	(	(	PUNCT
gujaf-39	270	19	2015	2015	NUM
gujaf-39	270	20	)	)	PUNCT
gujaf-39	270	21	.	.	PUNCT
gujaf-39	271	1	how	how	SCONJ
gujaf-39	271	2	mtn	mtn	PROPN
gujaf-39	271	3	ships	ship	VERB
gujaf-39	271	4	billions	billion	NOUN
gujaf-39	271	5	abroad	abroad	ADV
gujaf-39	271	6	,	,	PUNCT
gujaf-39	271	7	paying	pay	VERB
gujaf-39	271	8	less	less	ADJ
gujaf-39	271	9	tax	tax	NOUN
gujaf-39	271	10	in	in	ADP
gujaf-39	271	11	nigeria	nigeria	PROPN
gujaf-39	271	12	.	.	PUNCT
gujaf-39	272	1	a	a	DET
gujaf-39	272	2	premium	premium	NOUN
gujaf-39	272	3	times	times	PROPN
gujaf-39	272	4	report	report	NOUN
gujaf-39	272	5	.	.	PUNCT
gujaf-39	273	1	mgbame	mgbame	PROPN
gujaf-39	273	2	,	,	PUNCT
gujaf-39	273	3	c.	c.	PROPN
gujaf-39	273	4	o.	o.	PROPN
gujaf-39	273	5	,	,	PUNCT
gujaf-39	273	6	chijoke	chijoke	ADJ
gujaf-39	273	7	-	-	PUNCT
gujaf-39	273	8	mgbame	mgbame	NOUN
gujaf-39	273	9	,	,	PUNCT
gujaf-39	273	10	m.	m.	NOUN
gujaf-39	273	11	.	.	PUNCT
gujaf-39	273	12	,	,	PUNCT
gujaf-39	273	13	yekini	yekini	PROPN
gujaf-39	273	14	,	,	PUNCT
gujaf-39	273	15	s.	s.	PROPN
gujaf-39	273	16	,	,	PUNCT
gujaf-39	273	17	&	&	CCONJ
gujaf-39	273	18	kemi	kemi	PROPN
gujaf-39	273	19	,	,	PUNCT
gujaf-39	273	20	y.	y.	PROPN
gujaf-39	273	21	c.	c.	PROPN
gujaf-39	273	22	(	(	PUNCT
gujaf-39	273	23	2017	2017	NUM
gujaf-39	273	24	)	)	PUNCT
gujaf-39	273	25	.	.	PUNCT
gujaf-39	274	1	corporate	corporate	ADJ
gujaf-39	274	2	social	social	ADJ
gujaf-39	274	3	responsibility	responsibility	NOUN
gujaf-39	274	4	performance	performance	NOUN
gujaf-39	274	5	and	and	CCONJ
gujaf-39	274	6	tax	tax	NOUN
gujaf-39	274	7	aggressiveness	aggressiveness	NOUN
gujaf-39	274	8	,	,	PUNCT
gujaf-39	274	9	9(september	9(september	NUM
gujaf-39	274	10	)	)	PUNCT
gujaf-39	274	11	,	,	PUNCT
gujaf-39	274	12	101–108	101–108	NUM
gujaf-39	274	13	.	.	PUNCT
gujaf-39	275	1	https://doi.org/10.5897/jat2017.0266	https://doi.org/10.5897/jat2017.0266	X
gujaf-39	275	2	minnick	minnick	PROPN
gujaf-39	275	3	,	,	PUNCT
gujaf-39	275	4	k.	k.	PROPN
gujaf-39	275	5	,	,	PUNCT
gujaf-39	275	6	&	&	CCONJ
gujaf-39	275	7	noga	noga	PROPN
gujaf-39	275	8	,	,	PUNCT
gujaf-39	275	9	t.	t.	PROPN
gujaf-39	275	10	(	(	PUNCT
gujaf-39	275	11	2010	2010	NUM
gujaf-39	275	12	)	)	PUNCT
gujaf-39	275	13	.	.	PUNCT
gujaf-39	276	1	do	do	VERB
gujaf-39	276	2	corporate	corporate	ADJ
gujaf-39	276	3	governance	governance	NOUN
gujaf-39	276	4	characteristics	characteristic	NOUN
gujaf-39	276	5	influence	influence	NOUN
gujaf-39	276	6	tax	tax	NOUN
gujaf-39	276	7	management	management	NOUN
gujaf-39	276	8	?	?	PUNCT
gujaf-39	277	1	journal	journal	NOUN
gujaf-39	277	2	of	of	ADP
gujaf-39	277	3	corporate	corporate	ADJ
gujaf-39	277	4	finance	finance	NOUN
gujaf-39	277	5	,	,	PUNCT
gujaf-39	277	6	16(5	16(5	NUM
gujaf-39	277	7	)	)	PUNCT
gujaf-39	277	8	,	,	PUNCT
gujaf-39	277	9	703	703	NUM
gujaf-39	277	10	–	–	PUNCT
gujaf-39	277	11	718	718	NUM
gujaf-39	277	12	.	.	PUNCT
gujaf-39	278	1	ogbeide	ogbeide	ADJ
gujaf-39	278	2	,	,	PUNCT
gujaf-39	278	3	s.	s.	PROPN
gujaf-39	278	4	o.	o.	PROPN
gujaf-39	278	5	(	(	PUNCT
gujaf-39	278	6	2017	2017	NUM
gujaf-39	278	7	)	)	PUNCT
gujaf-39	278	8	.	.	PUNCT
gujaf-39	279	1	firm	firm	ADJ
gujaf-39	279	2	characteristics	characteristic	NOUN
gujaf-39	279	3	and	and	CCONJ
gujaf-39	279	4	tax	tax	NOUN
gujaf-39	279	5	aggressiveness	aggressiveness	NOUN
gujaf-39	279	6	of	of	ADP
gujaf-39	279	7	listed	list	VERB
gujaf-39	279	8	firms	firm	NOUN
gujaf-39	279	9	in	in	ADP
gujaf-39	279	10	nigeria	nigeria	PROPN
gujaf-39	279	11	 	 	SPACE
gujaf-39	279	12	:	:	PUNCT
gujaf-39	279	13	empirical	empirical	ADJ
gujaf-39	279	14	evidence	evidence	NOUN
gujaf-39	279	15	,	,	PUNCT
gujaf-39	279	16	4(1	4(1	NOUN
gujaf-39	279	17	)	)	PUNCT
gujaf-39	279	18	,	,	PUNCT
gujaf-39	279	19	556–569	556–569	NUM
gujaf-39	279	20	.	.	PUNCT
gujaf-39	280	1	https://doi.org/10.6007/ijarppg/v4-i1/562	https://doi.org/10.6007/ijarppg/v4-i1/562	PROPN
gujaf-39	280	2	ogbeide	ogbeide	ADJ
gujaf-39	280	3	,	,	PUNCT
gujaf-39	280	4	s.	s.	PROPN
gujaf-39	280	5	o.	o.	PROPN
gujaf-39	280	6	,	,	PUNCT
gujaf-39	280	7	&	&	CCONJ
gujaf-39	280	8	obaretin	obaretin	PROPN
gujaf-39	280	9	,	,	PUNCT
gujaf-39	280	10	o.	o.	NOUN
gujaf-39	280	11	(	(	PUNCT
gujaf-39	280	12	2018	2018	NUM
gujaf-39	280	13	)	)	PUNCT
gujaf-39	280	14	.	.	PUNCT
gujaf-39	281	1	corporate	corporate	ADJ
gujaf-39	281	2	governance	governance	NOUN
gujaf-39	281	3	mechanisms	mechanism	NOUN
gujaf-39	281	4	and	and	CCONJ
gujaf-39	281	5	tax	tax	NOUN
gujaf-39	281	6	aggressiveness	aggressiveness	NOUN
gujaf-39	281	7	of	of	ADP
gujaf-39	281	8	listed	list	VERB
gujaf-39	281	9	firms	firm	NOUN
gujaf-39	281	10	in	in	ADP
gujaf-39	281	11	nigeria	nigeria	PROPN
gujaf-39	281	12	,	,	PUNCT
gujaf-39	281	13	3(1	3(1	NUM
gujaf-39	281	14	)	)	PUNCT
gujaf-39	281	15	,	,	PUNCT
gujaf-39	281	16	1–12	1–12	PROPN
gujaf-39	281	17	.	.	PUNCT
gujaf-39	282	1	onyali	onyali	PROPN
gujaf-39	282	2	,	,	PUNCT
gujaf-39	282	3	c.	c.	PROPN
gujaf-39	282	4	i.	i.	PROPN
gujaf-39	282	5	,	,	PUNCT
gujaf-39	282	6	&	&	CCONJ
gujaf-39	282	7	okafor	okafor	PROPN
gujaf-39	282	8	,	,	PUNCT
gujaf-39	282	9	t.	t.	PROPN
gujaf-39	282	10	g.	g.	PROPN
gujaf-39	282	11	(	(	PUNCT
gujaf-39	282	12	2018	2018	NUM
gujaf-39	282	13	)	)	PUNCT
gujaf-39	282	14	.	.	PUNCT
gujaf-39	283	1	effect	effect	NOUN
gujaf-39	283	2	of	of	ADP
gujaf-39	283	3	corporate	corporate	ADJ
gujaf-39	283	4	governance	governance	NOUN
gujaf-39	283	5	mechanisms	mechanism	NOUN
gujaf-39	283	6	on	on	ADP
gujaf-39	283	7	tax	tax	NOUN
gujaf-39	283	8	aggressiveness	aggressiveness	NOUN
gujaf-39	283	9	of	of	ADP
gujaf-39	283	10	quoted	quote	VERB
gujaf-39	283	11	manufacturing	manufacturing	NOUN
gujaf-39	283	12	firms	firm	NOUN
gujaf-39	283	13	on	on	ADP
gujaf-39	283	14	the	the	DET
gujaf-39	283	15	nigerian	nigerian	ADJ
gujaf-39	283	16	stock	stock	NOUN
gujaf-39	283	17	exchange	exchange	PROPN
gujaf-39	283	18	.	.	PUNCT
gujaf-39	284	1	asian	asian	ADJ
gujaf-39	284	2	journal	journal	PROPN
gujaf-39	284	3	of	of	ADP
gujaf-39	284	4	economics	economic	NOUN
gujaf-39	284	5	,	,	PUNCT
gujaf-39	284	6	business	business	NOUN
gujaf-39	284	7	and	and	CCONJ
gujaf-39	284	8	accounting	accounting	NOUN
gujaf-39	284	9	,	,	PUNCT
gujaf-39	284	10	gusau	gusau	ADJ
gujaf-39	284	11	journal	journal	NOUN
gujaf-39	284	12	of	of	ADP
gujaf-39	284	13	accounting	accounting	NOUN
gujaf-39	284	14	and	and	CCONJ
gujaf-39	284	15	finance	finance	NOUN
gujaf-39	284	16	,	,	PUNCT
gujaf-39	284	17	vol	vol	NOUN
gujaf-39	284	18	.	.	PUNCT
gujaf-39	285	1	i	i	PRON
gujaf-39	285	2	,	,	PUNCT
gujaf-39	285	3	issue	issue	NOUN
gujaf-39	285	4	2	2	NUM
gujaf-39	285	5	,	,	PUNCT
gujaf-39	285	6	october	october	PROPN
gujaf-39	285	7	,	,	PUNCT
gujaf-39	285	8	2020	2020	NUM
gujaf-39	285	9	17	17	NUM
gujaf-39	285	10	8(1	8(1	NOUN
gujaf-39	285	11	)	)	PUNCT
gujaf-39	285	12	,	,	PUNCT
gujaf-39	285	13	1–20	1–20	PROPN
gujaf-39	285	14	.	.	PUNCT
gujaf-39	285	15	oyenike	oyenike	PROPN
gujaf-39	285	16	,	,	PUNCT
gujaf-39	285	17	o.	o.	PROPN
gujaf-39	285	18	,	,	PUNCT
gujaf-39	285	19	olayinka	olayinka	PROPN
gujaf-39	285	20	,	,	PUNCT
gujaf-39	285	21	e.	e.	PROPN
gujaf-39	285	22	,	,	PUNCT
gujaf-39	285	23	&	&	CCONJ
gujaf-39	285	24	emeni	emeni	PROPN
gujaf-39	285	25	,	,	PUNCT
gujaf-39	285	26	f.	f.	PROPN
gujaf-39	285	27	(	(	PUNCT
gujaf-39	285	28	2016	2016	NUM
gujaf-39	285	29	)	)	PUNCT
gujaf-39	285	30	.	.	PUNCT
gujaf-39	286	1	female	female	ADJ
gujaf-39	286	2	directors	director	NOUN
gujaf-39	286	3	and	and	CCONJ
gujaf-39	286	4	tax	tax	NOUN
gujaf-39	286	5	aggressiveness	aggressiveness	NOUN
gujaf-39	286	6	of	of	ADP
gujaf-39	286	7	listed	list	VERB
gujaf-39	286	8	banks	bank	NOUN
gujaf-39	286	9	in	in	ADP
gujaf-39	286	10	nigeria	nigeria	PROPN
gujaf-39	286	11	,	,	PUNCT
gujaf-39	286	12	293–299	293–299	NUM
gujaf-39	286	13	.	.	PUNCT
gujaf-39	286	14	pratama	pratama	NOUN
gujaf-39	286	15	,	,	PUNCT
gujaf-39	286	16	a.	a.	NOUN
gujaf-39	286	17	(	(	PUNCT
gujaf-39	286	18	2017	2017	NUM
gujaf-39	286	19	)	)	PUNCT
gujaf-39	286	20	.	.	PUNCT
gujaf-39	287	1	company	company	NOUN
gujaf-39	287	2	characteristics	characteristic	NOUN
gujaf-39	287	3	,	,	PUNCT
gujaf-39	287	4	corporate	corporate	ADJ
gujaf-39	287	5	governance	governance	NOUN
gujaf-39	287	6	and	and	CCONJ
gujaf-39	287	7	aggressive	aggressive	ADJ
gujaf-39	287	8	tax	tax	NOUN
gujaf-39	287	9	avoidance	avoidance	NOUN
gujaf-39	287	10	practice	practice	NOUN
gujaf-39	287	11	 	 	SPACE
gujaf-39	287	12	:	:	PUNCT
gujaf-39	287	13	a	a	DET
gujaf-39	287	14	study	study	NOUN
gujaf-39	287	15	of	of	ADP
gujaf-39	287	16	indonesian	indonesian	ADJ
gujaf-39	287	17	companies	company	NOUN
gujaf-39	287	18	.	.	PUNCT
gujaf-39	288	1	review	review	NOUN
gujaf-39	288	2	of	of	ADP
gujaf-39	288	3	integrative	integrative	ADJ
gujaf-39	288	4	business	business	NOUN
gujaf-39	288	5	and	and	CCONJ
gujaf-39	288	6	economics	economic	NOUN
gujaf-39	288	7	research	research	NOUN
gujaf-39	288	8	,	,	PUNCT
gujaf-39	288	9	6(4	6(4	NUM
gujaf-39	288	10	)	)	PUNCT
gujaf-39	288	11	,	,	PUNCT
gujaf-39	288	12	70–81	70–81	NUM
gujaf-39	288	13	.	.	PUNCT
gujaf-39	289	1	putra	putra	PROPN
gujaf-39	289	2	,	,	PUNCT
gujaf-39	289	3	p.	p.	PROPN
gujaf-39	289	4	d.	d.	PROPN
gujaf-39	289	5	,	,	PUNCT
gujaf-39	289	6	syah	syah	PROPN
gujaf-39	289	7	,	,	PUNCT
gujaf-39	289	8	d.	d.	PROPN
gujaf-39	289	9	h.	h.	PROPN
gujaf-39	289	10	,	,	PUNCT
gujaf-39	289	11	&	&	CCONJ
gujaf-39	289	12	sriwedari	sriwedari	PROPN
gujaf-39	289	13	,	,	PUNCT
gujaf-39	289	14	t.	t.	PROPN
gujaf-39	289	15	(	(	PUNCT
gujaf-39	289	16	2018	2018	NUM
gujaf-39	289	17	)	)	PUNCT
gujaf-39	289	18	.	.	PUNCT
gujaf-39	290	1	tax	tax	NOUN
gujaf-39	290	2	avoidance	avoidance	NOUN
gujaf-39	290	3	:	:	PUNCT
gujaf-39	290	4	evidence	evidence	NOUN
gujaf-39	290	5	of	of	ADP
gujaf-39	290	6	as	as	ADP
gujaf-39	290	7	a	a	DET
gujaf-39	290	8	proof	proof	NOUN
gujaf-39	290	9	of	of	ADP
gujaf-39	290	10	agency	agency	NOUN
gujaf-39	290	11	theory	theory	NOUN
gujaf-39	290	12	and	and	CCONJ
gujaf-39	290	13	tax	tax	NOUN
gujaf-39	290	14	planning	planning	NOUN
gujaf-39	290	15	.	.	PUNCT
gujaf-39	291	1	international	international	ADJ
gujaf-39	291	2	journal	journal	PROPN
gujaf-39	291	3	of	of	ADP
gujaf-39	291	4	research	research	NOUN
gujaf-39	291	5	and	and	CCONJ
gujaf-39	291	6	review	review	NOUN
gujaf-39	291	7	,	,	PUNCT
gujaf-39	291	8	5(9	5(9	NUM
gujaf-39	291	9	)	)	PUNCT
gujaf-39	291	10	,	,	PUNCT
gujaf-39	291	11	52–60	52–60	NOUN
gujaf-39	291	12	.	.	PUNCT
gujaf-39	292	1	rani	rani	PROPN
gujaf-39	292	2	,	,	PUNCT
gujaf-39	292	3	s.	s.	PROPN
gujaf-39	292	4	,	,	PUNCT
gujaf-39	292	5	susetyo	susetyo	PROPN
gujaf-39	292	6	,	,	PUNCT
gujaf-39	292	7	d.	d.	PROPN
gujaf-39	292	8	,	,	PUNCT
gujaf-39	292	9	&	&	CCONJ
gujaf-39	292	10	fuadah	fuadah	PROPN
gujaf-39	292	11	,	,	PUNCT
gujaf-39	292	12	l.	l.	PROPN
gujaf-39	292	13	l.	l.	PROPN
gujaf-39	292	14	(	(	PUNCT
gujaf-39	292	15	2018	2018	NUM
gujaf-39	292	16	)	)	PUNCT
gujaf-39	292	17	.	.	PUNCT
gujaf-39	293	1	the	the	DET
gujaf-39	293	2	effects	effect	NOUN
gujaf-39	293	3	of	of	ADP
gujaf-39	293	4	the	the	DET
gujaf-39	293	5	corporate	corporate	ADJ
gujaf-39	293	6	’s	’s	PART
gujaf-39	293	7	characteristics	characteristic	NOUN
gujaf-39	293	8	on	on	ADP
gujaf-39	293	9	tax	tax	NOUN
gujaf-39	293	10	avoidance	avoidance	NOUN
gujaf-39	293	11	moderated	moderate	VERB
gujaf-39	293	12	by	by	ADP
gujaf-39	293	13	earnings	earning	NOUN
gujaf-39	293	14	management	management	NOUN
gujaf-39	293	15	(	(	PUNCT
gujaf-39	293	16	indonesian	indonesian	ADJ
gujaf-39	293	17	evidence	evidence	NOUN
gujaf-39	293	18	)	)	PUNCT
gujaf-39	293	19	.	.	PUNCT
gujaf-39	294	1	journal	journal	PROPN
gujaf-39	294	2	of	of	ADP
gujaf-39	294	3	accounting	accounting	NOUN
gujaf-39	294	4	,	,	PUNCT
gujaf-39	294	5	finance	finance	NOUN
gujaf-39	294	6	and	and	CCONJ
gujaf-39	294	7	auditing	auditing	NOUN
gujaf-39	294	8	studies	study	NOUN
gujaf-39	294	9	,	,	PUNCT
gujaf-39	294	10	4(3	4(3	NUM
gujaf-39	294	11	)	)	PUNCT
gujaf-39	294	12	,	,	PUNCT
gujaf-39	294	13	149–169	149–169	NUM
gujaf-39	294	14	.	.	PUNCT
gujaf-39	294	15	rego	rego	PROPN
gujaf-39	294	16	,	,	PUNCT
gujaf-39	294	17	s.	s.	PROPN
gujaf-39	294	18	(	(	PUNCT
gujaf-39	294	19	2003	2003	NUM
gujaf-39	294	20	)	)	PUNCT
gujaf-39	294	21	.	.	PUNCT
gujaf-39	295	1	tax	tax	NOUN
gujaf-39	295	2	avoidance	avoidance	NOUN
gujaf-39	295	3	activities	activity	NOUN
gujaf-39	295	4	of	of	ADP
gujaf-39	295	5	u.s	u.s	PROPN
gujaf-39	295	6	.	.	PROPN
gujaf-39	295	7	multinational	multinational	ADJ
gujaf-39	295	8	corporations	corporation	NOUN
gujaf-39	295	9	.	.	PUNCT
gujaf-39	296	1	contemporary	contemporary	ADJ
gujaf-39	296	2	accounting	accounting	NOUN
gujaf-39	296	3	research	research	PROPN
gujaf-39	296	4	,	,	PUNCT
gujaf-39	296	5	20(4	20(4	NOUN
gujaf-39	296	6	)	)	PUNCT
gujaf-39	296	7	,	,	PUNCT
gujaf-39	296	8	805−833	805−833	NOUN
gujaf-39	296	9	.	.	PUNCT
gujaf-39	296	10	rego	rego	PROPN
gujaf-39	296	11	,	,	PUNCT
gujaf-39	296	12	s.	s.	PROPN
gujaf-39	296	13	,	,	PUNCT
gujaf-39	296	14	&	&	CCONJ
gujaf-39	296	15	wilson	wilson	PROPN
gujaf-39	296	16	,	,	PUNCT
gujaf-39	296	17	r.	r.	PROPN
gujaf-39	296	18	(	(	PUNCT
gujaf-39	296	19	2012	2012	NUM
gujaf-39	296	20	)	)	PUNCT
gujaf-39	296	21	.	.	PUNCT
gujaf-39	297	1	equity	equity	NOUN
gujaf-39	297	2	risk	risk	NOUN
gujaf-39	297	3	incentives	incentive	NOUN
gujaf-39	297	4	and	and	CCONJ
gujaf-39	297	5	corporate	corporate	ADJ
gujaf-39	297	6	tax	tax	NOUN
gujaf-39	297	7	aggressiveness	aggressiveness	NOUN
gujaf-39	297	8	.	.	PUNCT
gujaf-39	298	1	journal	journal	NOUN
gujaf-39	298	2	of	of	ADP
gujaf-39	298	3	accounting	accounting	NOUN
gujaf-39	298	4	research	research	NOUN
gujaf-39	298	5	,	,	PUNCT
gujaf-39	298	6	50(3	50(3	NUM
gujaf-39	298	7	)	)	PUNCT
gujaf-39	298	8	,	,	PUNCT
gujaf-39	298	9	775–810	775–810	NUM
gujaf-39	298	10	.	.	PUNCT
gujaf-39	299	1	ribeiro	ribeiro	PROPN
gujaf-39	299	2	,	,	PUNCT
gujaf-39	299	3	a.	a.	PROPN
gujaf-39	299	4	,	,	PUNCT
gujaf-39	299	5	cerqueira	cerqueira	PROPN
gujaf-39	299	6	,	,	PUNCT
gujaf-39	299	7	a.	a.	NOUN
gujaf-39	299	8	,	,	PUNCT
gujaf-39	299	9	&	&	CCONJ
gujaf-39	299	10	brandão	brandão	PROPN
gujaf-39	299	11	,	,	PUNCT
gujaf-39	299	12	e.	e.	PROPN
gujaf-39	299	13	(	(	PUNCT
gujaf-39	299	14	2015	2015	NUM
gujaf-39	299	15	)	)	PUNCT
gujaf-39	299	16	.	.	PUNCT
gujaf-39	300	1	the	the	DET
gujaf-39	300	2	determinants	determinant	NOUN
gujaf-39	300	3	of	of	ADP
gujaf-39	300	4	e	e	NOUN
gujaf-39	300	5	ective	ective	ADJ
gujaf-39	300	6	tax	tax	NOUN
gujaf-39	300	7	rates	rate	NOUN
gujaf-39	300	8	 	 	SPACE
gujaf-39	300	9	:	:	PUNCT
gujaf-39	300	10	firms	firm	NOUN
gujaf-39	300	11	’	'	PUNCT
gujaf-39	300	12	characteristics	characteristic	NOUN
gujaf-39	300	13	and	and	CCONJ
gujaf-39	300	14	corporate	corporate	ADJ
gujaf-39	300	15	governance	governance	NOUN
gujaf-39	300	16	.	.	PUNCT
gujaf-39	301	1	richardson	richardson	PROPN
gujaf-39	301	2	,	,	PUNCT
gujaf-39	301	3	g.	g.	PROPN
gujaf-39	301	4	,	,	PUNCT
gujaf-39	301	5	taylor	taylor	PROPN
gujaf-39	301	6	,	,	PUNCT
gujaf-39	301	7	g.	g.	PROPN
gujaf-39	301	8	,	,	PUNCT
gujaf-39	301	9	&	&	CCONJ
gujaf-39	301	10	lanis	lanis	PROPN
gujaf-39	301	11	,	,	PUNCT
gujaf-39	301	12	r.	r.	PROPN
gujaf-39	301	13	(	(	PUNCT
gujaf-39	301	14	2013	2013	NUM
gujaf-39	301	15	)	)	PUNCT
gujaf-39	301	16	.	.	PUNCT
gujaf-39	302	1	the	the	DET
gujaf-39	302	2	impact	impact	NOUN
gujaf-39	302	3	of	of	ADP
gujaf-39	302	4	board	board	NOUN
gujaf-39	302	5	of	of	ADP
gujaf-39	302	6	director	director	NOUN
gujaf-39	302	7	oversight	oversight	NOUN
gujaf-39	302	8	characteristics	characteristic	NOUN
gujaf-39	302	9	on	on	ADP
gujaf-39	302	10	corporate	corporate	ADJ
gujaf-39	302	11	tax	tax	NOUN
gujaf-39	302	12	aggressiveness	aggressiveness	NOUN
gujaf-39	302	13	 	 	SPACE
gujaf-39	302	14	:	:	PUNCT
gujaf-39	302	15	an	an	DET
gujaf-39	302	16	empirical	empirical	ADJ
gujaf-39	302	17	analysis	analysis	NOUN
gujaf-39	302	18	.	.	PUNCT
gujaf-39	303	1	j.	j.	PROPN
gujaf-39	303	2	account	account	PROPN
gujaf-39	303	3	.	.	PUNCT
gujaf-39	304	1	public	public	ADJ
gujaf-39	304	2	policy	policy	NOUN
gujaf-39	304	3	,	,	PUNCT
gujaf-39	304	4	32	32	NUM
gujaf-39	304	5	,	,	PUNCT
gujaf-39	304	6	68–70	68–70	NUM
gujaf-39	304	7	.	.	PUNCT
gujaf-39	305	1	ryandono	ryandono	PROPN
gujaf-39	305	2	,	,	PUNCT
gujaf-39	305	3	m.	m.	PROPN
gujaf-39	305	4	n.	n.	PROPN
gujaf-39	305	5	h.	h.	PROPN
gujaf-39	305	6	,	,	PUNCT
gujaf-39	305	7	ernayani	ernayani	PROPN
gujaf-39	305	8	,	,	PUNCT
gujaf-39	305	9	r.	r.	PROPN
gujaf-39	305	10	,	,	PUNCT
gujaf-39	305	11	atmojo	atmojo	ADV
gujaf-39	305	12	,	,	PUNCT
gujaf-39	305	13	p.	p.	NOUN
gujaf-39	305	14	,	,	PUNCT
gujaf-39	305	15	susilowati	susilowati	PROPN
gujaf-39	305	16	,	,	PUNCT
gujaf-39	305	17	d.	d.	PROPN
gujaf-39	305	18	,	,	PUNCT
gujaf-39	305	19	&	&	CCONJ
gujaf-39	305	20	indriastuty	indriastuty	PROPN
gujaf-39	305	21	,	,	PUNCT
gujaf-39	305	22	n.	n.	NOUN
gujaf-39	305	23	(	(	PUNCT
gujaf-39	305	24	2020	2020	NUM
gujaf-39	305	25	)	)	PUNCT
gujaf-39	305	26	.	.	PUNCT
gujaf-39	306	1	factors	factor	NOUN
gujaf-39	306	2	influencing	influence	VERB
gujaf-39	306	3	tax	tax	NOUN
gujaf-39	306	4	avoidance	avoidance	NOUN
gujaf-39	306	5	in	in	ADP
gujaf-39	306	6	indonesia	indonesia	PROPN
gujaf-39	306	7	,	,	PUNCT
gujaf-39	306	8	8(1	8(1	NOUN
gujaf-39	306	9	)	)	PUNCT
gujaf-39	306	10	,	,	PUNCT
gujaf-39	306	11	366–372	366–372	NUM
gujaf-39	306	12	.	.	PUNCT
gujaf-39	306	13	salman	salman	PROPN
gujaf-39	306	14	,	,	PUNCT
gujaf-39	306	15	k.	k.	PROPN
gujaf-39	306	16	r.	r.	PROPN
gujaf-39	306	17	,	,	PUNCT
gujaf-39	306	18	anshori	anshori	NOUN
gujaf-39	306	19	,	,	PUNCT
gujaf-39	306	20	m.	m.	NOUN
gujaf-39	306	21	,	,	PUNCT
gujaf-39	306	22	&	&	CCONJ
gujaf-39	306	23	tjaraka	tjaraka	PROPN
gujaf-39	306	24	,	,	PUNCT
gujaf-39	306	25	h.	h.	PROPN
gujaf-39	306	26	(	(	PUNCT
gujaf-39	306	27	2018	2018	NUM
gujaf-39	306	28	)	)	PUNCT
gujaf-39	306	29	.	.	PUNCT
gujaf-39	307	1	new	new	ADJ
gujaf-39	307	2	insights	insight	NOUN
gujaf-39	307	3	of	of	ADP
gujaf-39	307	4	shariah	shariah	PROPN
gujaf-39	307	5	maqashid	maqashid	PROPN
gujaf-39	307	6	index	index	NOUN
gujaf-39	307	7	as	as	ADP
gujaf-39	307	8	determinant	determinant	ADJ
gujaf-39	307	9	of	of	ADP
gujaf-39	307	10	tax	tax	NOUN
gujaf-39	307	11	aggressiveness	aggressiveness	NOUN
gujaf-39	307	12	level	level	NOUN
gujaf-39	307	13	,	,	PUNCT
gujaf-39	307	14	7(6	7(6	NUM
gujaf-39	307	15	)	)	PUNCT
gujaf-39	307	16	,	,	PUNCT
gujaf-39	307	17	37	37	NUM
gujaf-39	307	18	–	–	SYM
gujaf-39	307	19	45	45	NUM
gujaf-39	307	20	.	.	PUNCT
gujaf-39	307	21	scott	scott	PROPN
gujaf-39	307	22	,	,	PUNCT
gujaf-39	307	23	w.	w.	PROPN
gujaf-39	307	24	r.	r.	PROPN
gujaf-39	307	25	(	(	PUNCT
gujaf-39	307	26	2006	2006	NUM
gujaf-39	307	27	)	)	PUNCT
gujaf-39	307	28	.	.	PUNCT
gujaf-39	308	1	financial	financial	ADJ
gujaf-39	308	2	accounting	accounting	PROPN
gujaf-39	308	3	theory	theory	NOUN
gujaf-39	308	4	,	,	PUNCT
gujaf-39	308	5	6th	6th	ADJ
gujaf-39	308	6	ed	ed	NOUN
gujaf-39	308	7	.	.	PROPN
gujaf-39	308	8	,	,	PUNCT
gujaf-39	308	9	prentice	prentice	PROPN
gujaf-39	308	10	hall	hall	PROPN
gujaf-39	308	11	,	,	PUNCT
gujaf-39	308	12	new	new	PROPN
gujaf-39	308	13	york	york	PROPN
gujaf-39	308	14	.	.	PUNCT
gujaf-39	309	1	seidman	seidman	PROPN
gujaf-39	309	2	,	,	PUNCT
gujaf-39	309	3	j.	j.	PROPN
gujaf-39	309	4	,	,	PUNCT
gujaf-39	309	5	&	&	CCONJ
gujaf-39	309	6	stomberg	stomberg	PROPN
gujaf-39	309	7	,	,	PUNCT
gujaf-39	309	8	b.	b.	PROPN
gujaf-39	309	9	(	(	PUNCT
gujaf-39	309	10	2011	2011	NUM
gujaf-39	309	11	)	)	PUNCT
gujaf-39	309	12	.	.	PUNCT
gujaf-39	310	1	why	why	SCONJ
gujaf-39	310	2	are	be	AUX
gujaf-39	310	3	option	option	NOUN
gujaf-39	310	4	compensation	compensation	NOUN
gujaf-39	310	5	and	and	CCONJ
gujaf-39	310	6	tax	tax	NOUN
gujaf-39	310	7	sheltering	sheltering	NOUN
gujaf-39	310	8	are	be	AUX
gujaf-39	310	9	negatively	negatively	ADV
gujaf-39	310	10	related	relate	VERB
gujaf-39	310	11	?	?	PUNCT
gujaf-39	311	1	journal	journal	NOUN
gujaf-39	311	2	of	of	ADP
gujaf-39	311	3	financial	financial	ADJ
gujaf-39	311	4	studies	study	NOUN
gujaf-39	311	5	,	,	PUNCT
gujaf-39	311	6	63	63	NUM
gujaf-39	311	7	,	,	PUNCT
gujaf-39	311	8	113	113	NUM
gujaf-39	311	9	–	–	PUNCT
gujaf-39	311	10	127	127	NUM
gujaf-39	311	11	.	.	PUNCT
gujaf-39	312	1	slemrod	slemrod	NOUN
gujaf-39	312	2	,	,	PUNCT
gujaf-39	312	3	j.	j.	PROPN
gujaf-39	312	4	(	(	PUNCT
gujaf-39	312	5	2004	2004	NUM
gujaf-39	312	6	)	)	PUNCT
gujaf-39	312	7	.	.	PUNCT
gujaf-39	313	1	the	the	DET
gujaf-39	313	2	economics	economic	NOUN
gujaf-39	313	3	of	of	ADP
gujaf-39	313	4	corporate	corporate	ADJ
gujaf-39	313	5	tax	tax	NOUN
gujaf-39	313	6	selfishness	selfishness	NOUN
gujaf-39	313	7	.	.	PUNCT
gujaf-39	314	1	national	national	ADJ
gujaf-39	314	2	tax	tax	PROPN
gujaf-39	314	3	journal	journal	PROPN
gujaf-39	314	4	,	,	PUNCT
gujaf-39	314	5	57	57	NUM
gujaf-39	314	6	,	,	PUNCT
gujaf-39	314	7	877–899	877–899	NUM
gujaf-39	314	8	.	.	PUNCT
gujaf-39	314	9	tijjani	tijjani	PROPN
gujaf-39	314	10	,	,	PUNCT
gujaf-39	314	11	b.	b.	PROPN
gujaf-39	314	12	(	(	PUNCT
gujaf-39	314	13	2019	2019	NUM
gujaf-39	314	14	)	)	PUNCT
gujaf-39	314	15	.	.	PUNCT
gujaf-39	315	1	a	a	DET
gujaf-39	315	2	survey	survey	NOUN
gujaf-39	315	3	of	of	ADP
gujaf-39	315	4	investors	investor	NOUN
gujaf-39	315	5	’	’	PART
gujaf-39	315	6	share	share	NOUN
gujaf-39	315	7	evaluation	evaluation	NOUN
gujaf-39	315	8	methods	method	NOUN
gujaf-39	315	9	in	in	ADP
gujaf-39	315	10	nigeria	nigeria	PROPN
gujaf-39	315	11	.	.	PUNCT
gujaf-39	316	1	journal	journal	PROPN
gujaf-39	316	2	global	global	PROPN
gujaf-39	316	3	business	business	PROPN
gujaf-39	316	4	advancement	advancement	NOUN
gujaf-39	316	5	,	,	PUNCT
gujaf-39	316	6	12(5	12(5	NUM
gujaf-39	316	7	)	)	PUNCT
gujaf-39	316	8	,	,	PUNCT
gujaf-39	316	9	670–692	670–692	NUM
gujaf-39	316	10	.	.	PUNCT
gujaf-39	317	1	uniamikogbo	uniamikogbo	PROPN
gujaf-39	317	2	,	,	PUNCT
gujaf-39	317	3	e.	e.	PROPN
gujaf-39	317	4	,	,	PUNCT
gujaf-39	317	5	bennee	bennee	NOUN
gujaf-39	317	6	,	,	PUNCT
gujaf-39	317	7	e.	e.	PROPN
gujaf-39	317	8	,	,	PUNCT
gujaf-39	317	9	&	&	CCONJ
gujaf-39	317	10	adeusi	adeusi	PROPN
gujaf-39	317	11	,	,	PUNCT
gujaf-39	317	12	s.	s.	PROPN
gujaf-39	317	13	a.	a.	PROPN
gujaf-39	317	14	(	(	PUNCT
gujaf-39	317	15	2019	2019	NUM
gujaf-39	317	16	)	)	PUNCT
gujaf-39	317	17	.	.	PUNCT
gujaf-39	318	1	corporate	corporate	ADJ
gujaf-39	318	2	governance	governance	NOUN
gujaf-39	318	3	and	and	CCONJ
gujaf-39	318	4	tax	tax	NOUN
gujaf-39	318	5	aggressiveness	aggressiveness	NOUN
gujaf-39	318	6	in	in	ADP
gujaf-39	318	7	nigeria	nigeria	PROPN
gujaf-39	318	8	,	,	PUNCT
gujaf-39	318	9	4(1	4(1	NOUN
gujaf-39	318	10	)	)	PUNCT
gujaf-39	318	11	,	,	PUNCT
gujaf-39	318	12	20–33	20–33	NOUN
gujaf-39	318	13	.	.	PUNCT
gujaf-39	319	1	gusau	gusau	PROPN
gujaf-39	319	2	journal	journal	PROPN
gujaf-39	319	3	of	of	ADP
gujaf-39	319	4	accounting	accounting	NOUN
gujaf-39	319	5	and	and	CCONJ
gujaf-39	319	6	finance	finance	NOUN
gujaf-39	319	7	,	,	PUNCT
gujaf-39	319	8	vol	vol	NOUN
gujaf-39	319	9	.	.	PUNCT
gujaf-39	320	1	i	i	PRON
gujaf-39	320	2	,	,	PUNCT
gujaf-39	320	3	issue	issue	NOUN
gujaf-39	320	4	2	2	NUM
gujaf-39	320	5	,	,	PUNCT
gujaf-39	320	6	october	october	PROPN
gujaf-39	320	7	,	,	PUNCT
gujaf-39	320	8	2020	2020	NUM
gujaf-39	320	9	18	18	NUM
gujaf-39	320	10	watts	watt	NOUN
gujaf-39	320	11	,	,	PUNCT
gujaf-39	320	12	r.	r.	PROPN
gujaf-39	320	13	,	,	PUNCT
gujaf-39	320	14	&	&	CCONJ
gujaf-39	320	15	zimmerman	zimmerman	PROPN
gujaf-39	320	16	,	,	PUNCT
gujaf-39	320	17	j.	j.	PROPN
gujaf-39	320	18	(	(	PUNCT
gujaf-39	320	19	1986	1986	NUM
gujaf-39	320	20	)	)	PUNCT
gujaf-39	320	21	.	.	PUNCT
gujaf-39	321	1	towards	towards	ADP
gujaf-39	321	2	a	a	DET
gujaf-39	321	3	positive	positive	ADJ
gujaf-39	321	4	theory	theory	NOUN
gujaf-39	321	5	of	of	ADP
gujaf-39	321	6	accounting	accounting	NOUN
gujaf-39	321	7	,	,	PUNCT
gujaf-39	321	8	prentice	prentice	NOUN
gujaf-39	321	9	-	-	PUNCT
gujaf-39	321	10	hall	hall	NOUN
gujaf-39	321	11	,	,	PUNCT
gujaf-39	321	12	new	new	PROPN
gujaf-39	321	13	jersey	jersey	PROPN
gujaf-39	321	14	.	.	PUNCT
gujaf-39	322	1	wilde	wilde	PROPN
gujaf-39	322	2	,	,	PUNCT
gujaf-39	322	3	j.	j.	PROPN
gujaf-39	322	4	h.	h.	PROPN
gujaf-39	322	5	,	,	PUNCT
gujaf-39	322	6	&	&	CCONJ
gujaf-39	322	7	wilson	wilson	PROPN
gujaf-39	322	8	,	,	PUNCT
gujaf-39	322	9	r.	r.	PROPN
gujaf-39	322	10	j.	j.	PROPN
gujaf-39	322	11	(	(	PUNCT
gujaf-39	322	12	2017	2017	NUM
gujaf-39	322	13	)	)	PUNCT
gujaf-39	322	14	.	.	PUNCT
gujaf-39	323	1	perspectives	perspective	NOUN
gujaf-39	323	2	on	on	ADP
gujaf-39	323	3	corporate	corporate	ADJ
gujaf-39	323	4	tax	tax	NOUN
gujaf-39	323	5	avoidance	avoidance	NOUN
gujaf-39	323	6	:	:	PUNCT
gujaf-39	323	7	observations	observation	NOUN
gujaf-39	323	8	from	from	ADP
gujaf-39	323	9	the	the	DET
gujaf-39	323	10	past	past	ADJ
gujaf-39	323	11	decade	decade	NOUN
gujaf-39	323	12	.	.	PUNCT
gujaf-39	324	1	retrieved	retrieve	VERB
gujaf-39	324	2	from	from	ADP
gujaf-39	324	3	https://papers.ssrn.com/abstract=2964053	https://papers.ssrn.com/abstract=2964053	PROPN
gujaf-39	324	4	yuniarwati	yuniarwati	PROPN
gujaf-39	324	5	,	,	PUNCT
gujaf-39	324	6	ardana	ardana	PROPN
gujaf-39	324	7	,	,	PUNCT
gujaf-39	324	8	i.	i.	PROPN
gujaf-39	324	9	c.	c.	PROPN
gujaf-39	324	10	,	,	PUNCT
gujaf-39	324	11	dewi	dewi	PROPN
gujaf-39	324	12	,	,	PUNCT
gujaf-39	324	13	s.	s.	PROPN
gujaf-39	324	14	p.	p.	PROPN
gujaf-39	324	15	,	,	PUNCT
gujaf-39	324	16	&	&	CCONJ
gujaf-39	324	17	lin	lin	PROPN
gujaf-39	324	18	,	,	PUNCT
gujaf-39	324	19	c.	c.	PROPN
gujaf-39	324	20	(	(	PUNCT
gujaf-39	324	21	2017	2017	NUM
gujaf-39	324	22	)	)	PUNCT
gujaf-39	324	23	.	.	PUNCT
gujaf-39	325	1	factors	factor	NOUN
gujaf-39	325	2	that	that	PRON
gujaf-39	325	3	influence	influence	VERB
gujaf-39	325	4	tax	tax	NOUN
gujaf-39	325	5	avoidance	avoidance	NOUN
gujaf-39	325	6	in	in	ADP
gujaf-39	325	7	indonesia	indonesia	PROPN
gujaf-39	325	8	stock	stock	PROPN
gujaf-39	325	9	exchange	exchange	PROPN
gujaf-39	325	10	.	.	PUNCT
gujaf-39	326	1	chinese	chinese	ADJ
gujaf-39	326	2	business	business	PROPN
gujaf-39	326	3	review	review	PROPN
gujaf-39	326	4	,	,	PUNCT
gujaf-39	326	5	16(10	16(10	PROPN
gujaf-39	326	6	)	)	PUNCT
gujaf-39	326	7	,	,	PUNCT
gujaf-39	326	8	510–517	510–517	NUM
gujaf-39	326	9	.	.	PUNCT
gujaf-39	327	1	https://doi.org/10.17265/1537-1506/2017.10.005	https://doi.org/10.17265/1537-1506/2017.10.005	PROPN