id	sid	tid	token	lemma	pos
gujaf-414	1	1	microsoft	microsoft	PROPN
gujaf-414	1	2	word	word	NOUN
gujaf-414	1	3	upload	upload	VERB
gujaf-414	1	4	to	to	ADP
gujaf-414	1	5	me	i	PRON
gujaf-414	1	6	hassan	hassan	ADJ
gujaf-414	1	7	gujaf	gujaf	NOUN
gujaf-414	1	8	vol	vol	NOUN
gujaf-414	1	9	6	6	NUM
gujaf-414	1	10	issue	issue	NOUN
gujaf-414	1	11	2	2	NUM
gujaf-414	1	12	april	april	PROPN
gujaf-414	1	13	mr	mr	PROPN
gujaf-414	1	14	hassan	hassan	PROPN
gujaf-414	1	15	2222[1	2222[1	NUM
gujaf-414	1	16	]	]	X
gujaf-414	1	17	gusau	gusau	ADJ
gujaf-414	1	18	journal	journal	NOUN
gujaf-414	1	19	of	of	ADP
gujaf-414	1	20	accounting	accounting	NOUN
gujaf-414	1	21	and	and	CCONJ
gujaf-414	1	22	finance	finance	NOUN
gujaf-414	1	23	,	,	PUNCT
gujaf-414	1	24	vol.6	vol.6	PROPN
gujaf-414	1	25	,	,	PUNCT
gujaf-414	1	26	issue	issue	NOUN
gujaf-414	1	27	2	2	NUM
gujaf-414	1	28	,	,	PUNCT
gujaf-414	1	29	april	april	PROPN
gujaf-414	1	30	,	,	PUNCT
gujaf-414	1	31	2025	2025	NUM
gujaf-414	1	32	36	36	NUM
gujaf-414	1	33	the	the	DET
gujaf-414	1	34	effect	effect	NOUN
gujaf-414	1	35	of	of	ADP
gujaf-414	1	36	risk	risk	NOUN
gujaf-414	1	37	management	management	NOUN
gujaf-414	1	38	committee	committee	NOUN
gujaf-414	1	39	on	on	ADP
gujaf-414	1	40	the	the	DET
gujaf-414	1	41	financial	financial	ADJ
gujaf-414	1	42	performance	performance	NOUN
gujaf-414	1	43	of	of	ADP
gujaf-414	1	44	listed	list	VERB
gujaf-414	1	45	deposit	deposit	NOUN
gujaf-414	1	46	money	money	NOUN
gujaf-414	1	47	banks	bank	NOUN
gujaf-414	1	48	in	in	ADP
gujaf-414	1	49	nigeria	nigeria	PROPN
gujaf-414	1	50	blessing	bless	VERB
gujaf-414	1	51	unekuojo	unekuojo	DET
gujaf-414	1	52	oguche	oguche	PROPN
gujaf-414	1	53	department	department	NOUN
gujaf-414	1	54	of	of	ADP
gujaf-414	1	55	accounting	accounting	PROPN
gujaf-414	1	56	,	,	PUNCT
gujaf-414	1	57	abu	abu	PROPN
gujaf-414	1	58	business	business	PROPN
gujaf-414	1	59	school	school	PROPN
gujaf-414	1	60	ahmadu	ahmadu	PROPN
gujaf-414	1	61	bello	bello	PROPN
gujaf-414	1	62	university	university	PROPN
gujaf-414	1	63	,	,	PUNCT
gujaf-414	1	64	zaria	zaria	PROPN
gujaf-414	1	65	-	-	PUNCT
gujaf-414	1	66	nigeria	nigeria	PROPN
gujaf-414	1	67	.	.	PUNCT
gujaf-414	2	1	phone	phone	NOUN
gujaf-414	2	2	:	:	PUNCT
gujaf-414	2	3	+447831162506	+447831162506	NOUN
gujaf-414	2	4	,	,	PUNCT
gujaf-414	2	5	blessingoguche45@gmail.com	blessingoguche45@gmail.com	PROPN
gujaf-414	2	6	luka	luka	PROPN
gujaf-414	2	7	mailafia	mailafia	PROPN
gujaf-414	2	8	department	department	PROPN
gujaf-414	2	9	of	of	ADP
gujaf-414	2	10	accounting	accounting	PROPN
gujaf-414	2	11	,	,	PUNCT
gujaf-414	2	12	abu	abu	PROPN
gujaf-414	2	13	business	business	PROPN
gujaf-414	2	14	school	school	PROPN
gujaf-414	2	15	ahmadu	ahmadu	PROPN
gujaf-414	2	16	bello	bello	PROPN
gujaf-414	2	17	university	university	PROPN
gujaf-414	2	18	,	,	PUNCT
gujaf-414	2	19	zaria	zaria	PROPN
gujaf-414	2	20	-	-	PUNCT
gujaf-414	2	21	nigeria	nigeria	PROPN
gujaf-414	2	22	.	.	PUNCT
gujaf-414	3	1	phone	phone	NOUN
gujaf-414	3	2	:	:	PUNCT
gujaf-414	3	3	+2348065635743	+2348065635743	PROPN
gujaf-414	3	4	aliyu	aliyu	PROPN
gujaf-414	3	5	abdullahi	abdullahi	PROPN
gujaf-414	3	6	ahmed	ahmed	PROPN
gujaf-414	3	7	department	department	PROPN
gujaf-414	3	8	of	of	ADP
gujaf-414	3	9	accounting	accounting	PROPN
gujaf-414	3	10	,	,	PUNCT
gujaf-414	3	11	abu	abu	PROPN
gujaf-414	3	12	business	business	PROPN
gujaf-414	3	13	school	school	PROPN
gujaf-414	3	14	ahmadu	ahmadu	PROPN
gujaf-414	3	15	bello	bello	PROPN
gujaf-414	3	16	university	university	PROPN
gujaf-414	3	17	,	,	PUNCT
gujaf-414	3	18	zaria	zaria	PROPN
gujaf-414	3	19	-	-	PUNCT
gujaf-414	3	20	nigeria	nigeria	PROPN
gujaf-414	3	21	.	.	PUNCT
gujaf-414	4	1	phone	phone	NOUN
gujaf-414	4	2	:	:	PUNCT
gujaf-414	4	3	+2347068637232	+2347068637232	NUM
gujaf-414	4	4	,	,	PUNCT
gujaf-414	4	5	aliyuahmedabdullah@gmail.com	aliyuahmedabdullah@gmail.com	X
gujaf-414	5	1	https://doi.org/10.57233/gujaf.v6i2.03	https://doi.org/10.57233/gujaf.v6i2.03	PROPN
gujaf-414	5	2	abstract	abstract	ADJ
gujaf-414	5	3	this	this	DET
gujaf-414	5	4	study	study	NOUN
gujaf-414	5	5	examined	examine	VERB
gujaf-414	5	6	the	the	DET
gujaf-414	5	7	effect	effect	NOUN
gujaf-414	5	8	of	of	ADP
gujaf-414	5	9	risk	risk	NOUN
gujaf-414	5	10	management	management	NOUN
gujaf-414	5	11	committee	committee	NOUN
gujaf-414	5	12	on	on	ADP
gujaf-414	5	13	the	the	DET
gujaf-414	5	14	financial	financial	ADJ
gujaf-414	5	15	performance	performance	NOUN
gujaf-414	5	16	of	of	ADP
gujaf-414	5	17	listed	list	VERB
gujaf-414	5	18	deposit	deposit	NOUN
gujaf-414	5	19	money	money	NOUN
gujaf-414	5	20	banks	bank	NOUN
gujaf-414	5	21	(	(	PUNCT
gujaf-414	5	22	dmbs	dmb	NOUN
gujaf-414	5	23	)	)	PUNCT
gujaf-414	5	24	in	in	ADP
gujaf-414	5	25	nigeria	nigeria	PROPN
gujaf-414	5	26	.	.	PUNCT
gujaf-414	6	1	financial	financial	ADJ
gujaf-414	6	2	performance	performance	NOUN
gujaf-414	6	3	which	which	PRON
gujaf-414	6	4	is	be	AUX
gujaf-414	6	5	the	the	DET
gujaf-414	6	6	dependent	dependent	ADJ
gujaf-414	6	7	variable	variable	NOUN
gujaf-414	6	8	was	be	AUX
gujaf-414	6	9	proxied	proxie	VERB
gujaf-414	6	10	by	by	ADP
gujaf-414	6	11	return	return	NOUN
gujaf-414	6	12	on	on	ADP
gujaf-414	6	13	assets	asset	NOUN
gujaf-414	6	14	(	(	PUNCT
gujaf-414	6	15	roa	roa	NOUN
gujaf-414	6	16	)	)	PUNCT
gujaf-414	6	17	,	,	PUNCT
gujaf-414	6	18	while	while	SCONJ
gujaf-414	6	19	enterprise	enterprise	NOUN
gujaf-414	6	20	risk	risk	NOUN
gujaf-414	6	21	management	management	NOUN
gujaf-414	6	22	as	as	SCONJ
gujaf-414	6	23	the	the	DET
gujaf-414	6	24	independent	independent	ADJ
gujaf-414	6	25	variable	variable	NOUN
gujaf-414	6	26	was	be	AUX
gujaf-414	6	27	proxied	proxie	VERB
gujaf-414	6	28	by	by	ADP
gujaf-414	6	29	risk	risk	NOUN
gujaf-414	6	30	management	management	NOUN
gujaf-414	6	31	committee	committee	NOUN
gujaf-414	6	32	independence	independence	NOUN
gujaf-414	6	33	,	,	PUNCT
gujaf-414	6	34	risk	risk	NOUN
gujaf-414	6	35	committee	committee	NOUN
gujaf-414	6	36	size	size	NOUN
gujaf-414	6	37	,	,	PUNCT
gujaf-414	6	38	iso	iso	NOUN
gujaf-414	6	39	27001	27001	NUM
gujaf-414	6	40	framework	framework	NOUN
gujaf-414	6	41	and	and	CCONJ
gujaf-414	6	42	coso	coso	NOUN
gujaf-414	6	43	framework	framework	PROPN
gujaf-414	6	44	.	.	PUNCT
gujaf-414	7	1	data	datum	NOUN
gujaf-414	7	2	were	be	AUX
gujaf-414	7	3	collected	collect	VERB
gujaf-414	7	4	from	from	ADP
gujaf-414	7	5	secondary	secondary	ADJ
gujaf-414	7	6	source	source	NOUN
gujaf-414	7	7	.	.	PUNCT
gujaf-414	8	1	the	the	DET
gujaf-414	8	2	data	datum	NOUN
gujaf-414	8	3	were	be	AUX
gujaf-414	8	4	extracted	extract	VERB
gujaf-414	8	5	from	from	ADP
gujaf-414	8	6	the	the	DET
gujaf-414	8	7	audited	audit	VERB
gujaf-414	8	8	annual	annual	ADJ
gujaf-414	8	9	reports	report	NOUN
gujaf-414	8	10	of	of	ADP
gujaf-414	8	11	the	the	DET
gujaf-414	8	12	14	14	NUM
gujaf-414	8	13	listed	list	VERB
gujaf-414	8	14	dmbs	dmb	NOUN
gujaf-414	8	15	on	on	ADP
gujaf-414	8	16	the	the	DET
gujaf-414	8	17	nigerian	nigerian	ADJ
gujaf-414	8	18	exchange	exchange	PROPN
gujaf-414	8	19	(	(	PUNCT
gujaf-414	8	20	ngx	ngx	NOUN
gujaf-414	8	21	)	)	PUNCT
gujaf-414	8	22	for	for	ADP
gujaf-414	8	23	the	the	DET
gujaf-414	8	24	period	period	NOUN
gujaf-414	8	25	of	of	ADP
gujaf-414	8	26	2016	2016	NUM
gujaf-414	8	27	-	-	SYM
gujaf-414	8	28	2022	2022	NUM
gujaf-414	8	29	.	.	PUNCT
gujaf-414	9	1	the	the	DET
gujaf-414	9	2	study	study	NOUN
gujaf-414	9	3	employed	employ	VERB
gujaf-414	9	4	the	the	DET
gujaf-414	9	5	generalized	generalized	ADJ
gujaf-414	9	6	least	least	ADJ
gujaf-414	9	7	square	square	ADJ
gujaf-414	9	8	(	(	PUNCT
gujaf-414	9	9	gls	gls	PROPN
gujaf-414	9	10	)	)	PUNCT
gujaf-414	9	11	regression	regression	NOUN
gujaf-414	9	12	technique	technique	NOUN
gujaf-414	9	13	in	in	ADP
gujaf-414	9	14	analyzing	analyze	VERB
gujaf-414	9	15	the	the	DET
gujaf-414	9	16	study	study	NOUN
gujaf-414	9	17	data	datum	NOUN
gujaf-414	9	18	.	.	PUNCT
gujaf-414	10	1	the	the	DET
gujaf-414	10	2	findings	finding	NOUN
gujaf-414	10	3	revealed	reveal	VERB
gujaf-414	10	4	that	that	SCONJ
gujaf-414	10	5	iso	iso	NOUN
gujaf-414	10	6	27001	27001	NUM
gujaf-414	10	7	framework	framework	NOUN
gujaf-414	10	8	and	and	CCONJ
gujaf-414	10	9	coso	coso	NOUN
gujaf-414	10	10	framework	framework	NOUN
gujaf-414	10	11	have	have	VERB
gujaf-414	10	12	a	a	DET
gujaf-414	10	13	positive	positive	ADJ
gujaf-414	10	14	and	and	CCONJ
gujaf-414	10	15	significant	significant	ADJ
gujaf-414	10	16	effect	effect	NOUN
gujaf-414	10	17	on	on	ADP
gujaf-414	10	18	the	the	DET
gujaf-414	10	19	financial	financial	ADJ
gujaf-414	10	20	performance	performance	NOUN
gujaf-414	10	21	of	of	ADP
gujaf-414	10	22	listed	list	VERB
gujaf-414	10	23	dmbs	dmb	NOUN
gujaf-414	10	24	in	in	ADP
gujaf-414	10	25	nigeria	nigeria	PROPN
gujaf-414	10	26	.	.	PUNCT
gujaf-414	11	1	hence	hence	ADV
gujaf-414	11	2	,	,	PUNCT
gujaf-414	11	3	it	it	PRON
gujaf-414	11	4	was	be	AUX
gujaf-414	11	5	concluded	conclude	VERB
gujaf-414	11	6	that	that	SCONJ
gujaf-414	11	7	iso	iso	NOUN
gujaf-414	11	8	27001	27001	NUM
gujaf-414	11	9	framework	framework	NOUN
gujaf-414	11	10	and	and	CCONJ
gujaf-414	11	11	coso	coso	NOUN
gujaf-414	11	12	framework	framework	NOUN
gujaf-414	11	13	are	be	AUX
gujaf-414	11	14	among	among	ADP
gujaf-414	11	15	the	the	DET
gujaf-414	11	16	major	major	ADJ
gujaf-414	11	17	determinants	determinant	NOUN
gujaf-414	11	18	of	of	ADP
gujaf-414	11	19	financial	financial	ADJ
gujaf-414	11	20	performance	performance	NOUN
gujaf-414	11	21	of	of	ADP
gujaf-414	11	22	listed	list	VERB
gujaf-414	11	23	dmbs	dmb	NOUN
gujaf-414	11	24	in	in	ADP
gujaf-414	11	25	nigeria	nigeria	PROPN
gujaf-414	11	26	.	.	PUNCT
gujaf-414	12	1	it	it	PRON
gujaf-414	12	2	was	be	AUX
gujaf-414	12	3	recommended	recommend	VERB
gujaf-414	12	4	that	that	SCONJ
gujaf-414	12	5	the	the	DET
gujaf-414	12	6	managements	management	NOUN
gujaf-414	12	7	of	of	ADP
gujaf-414	12	8	the	the	DET
gujaf-414	12	9	listed	list	VERB
gujaf-414	12	10	dmbs	dmb	NOUN
gujaf-414	12	11	in	in	ADP
gujaf-414	12	12	nigeria	nigeria	PROPN
gujaf-414	12	13	should	should	AUX
gujaf-414	12	14	increase	increase	VERB
gujaf-414	12	15	the	the	DET
gujaf-414	12	16	use	use	NOUN
gujaf-414	12	17	of	of	ADP
gujaf-414	12	18	iso	iso	NOUN
gujaf-414	12	19	27001	27001	NUM
gujaf-414	12	20	and	and	CCONJ
gujaf-414	12	21	coso	coso	NOUN
gujaf-414	12	22	framework	framework	NOUN
gujaf-414	12	23	to	to	PART
gujaf-414	12	24	assist	assist	VERB
gujaf-414	12	25	them	they	PRON
gujaf-414	12	26	in	in	ADP
gujaf-414	12	27	mitigating	mitigate	VERB
gujaf-414	12	28	risk	risk	NOUN
gujaf-414	12	29	and	and	CCONJ
gujaf-414	12	30	increasing	increase	VERB
gujaf-414	12	31	the	the	DET
gujaf-414	12	32	financial	financial	ADJ
gujaf-414	12	33	performance	performance	NOUN
gujaf-414	12	34	of	of	ADP
gujaf-414	12	35	the	the	DET
gujaf-414	12	36	banks	bank	NOUN
gujaf-414	12	37	.	.	PUNCT
gujaf-414	13	1	keywords	keyword	NOUN
gujaf-414	13	2	:	:	PUNCT
gujaf-414	13	3	deposit	deposit	VERB
gujaf-414	13	4	money	money	NOUN
gujaf-414	13	5	banks	bank	NOUN
gujaf-414	13	6	,	,	PUNCT
gujaf-414	13	7	enterprise	enterprise	NOUN
gujaf-414	13	8	risk	risk	NOUN
gujaf-414	13	9	management	management	NOUN
gujaf-414	13	10	,	,	PUNCT
gujaf-414	13	11	financial	financial	ADJ
gujaf-414	13	12	performance	performance	NOUN
gujaf-414	13	13	,	,	PUNCT
gujaf-414	13	14	nigeria	nigeria	PROPN
gujaf-414	13	15	.	.	PUNCT
gujaf-414	14	1	1.0	1.0	NUM
gujaf-414	14	2	introduction	introduction	NOUN
gujaf-414	14	3	financial	financial	ADJ
gujaf-414	14	4	performance	performance	NOUN
gujaf-414	14	5	has	have	AUX
gujaf-414	14	6	been	be	AUX
gujaf-414	14	7	an	an	DET
gujaf-414	14	8	issue	issue	NOUN
gujaf-414	14	9	of	of	ADP
gujaf-414	14	10	concern	concern	NOUN
gujaf-414	14	11	to	to	ADP
gujaf-414	14	12	many	many	ADJ
gujaf-414	14	13	businesses	business	NOUN
gujaf-414	14	14	and	and	CCONJ
gujaf-414	14	15	stakeholders	stakeholder	NOUN
gujaf-414	14	16	in	in	ADP
gujaf-414	14	17	different	different	ADJ
gujaf-414	14	18	parts	part	NOUN
gujaf-414	14	19	of	of	ADP
gujaf-414	14	20	the	the	DET
gujaf-414	14	21	world	world	NOUN
gujaf-414	14	22	.	.	PUNCT
gujaf-414	15	1	the	the	DET
gujaf-414	15	2	collapse	collapse	NOUN
gujaf-414	15	3	of	of	ADP
gujaf-414	15	4	many	many	ADJ
gujaf-414	15	5	organizations	organization	NOUN
gujaf-414	15	6	in	in	ADP
gujaf-414	15	7	recent	recent	ADJ
gujaf-414	15	8	times	time	NOUN
gujaf-414	15	9	,	,	PUNCT
gujaf-414	15	10	most	most	ADV
gujaf-414	15	11	especially	especially	ADV
gujaf-414	15	12	financial	financial	ADJ
gujaf-414	15	13	institutions	institution	NOUN
gujaf-414	15	14	has	have	AUX
gujaf-414	15	15	called	call	VERB
gujaf-414	15	16	on	on	ADP
gujaf-414	15	17	the	the	DET
gujaf-414	15	18	attention	attention	NOUN
gujaf-414	15	19	of	of	ADP
gujaf-414	15	20	various	various	ADJ
gujaf-414	15	21	stakeholders	stakeholder	NOUN
gujaf-414	15	22	in	in	ADP
gujaf-414	15	23	the	the	DET
gujaf-414	15	24	financial	financial	ADJ
gujaf-414	15	25	sector	sector	NOUN
gujaf-414	15	26	to	to	PART
gujaf-414	15	27	re	re	VERB
gujaf-414	15	28	-	-	VERB
gujaf-414	15	29	examine	examine	VERB
gujaf-414	15	30	the	the	DET
gujaf-414	15	31	issue	issue	NOUN
gujaf-414	15	32	of	of	ADP
gujaf-414	15	33	corporate	corporate	ADJ
gujaf-414	15	34	financial	financial	ADJ
gujaf-414	15	35	performance	performance	NOUN
gujaf-414	15	36	in	in	ADP
gujaf-414	15	37	the	the	DET
gujaf-414	15	38	financial	financial	ADJ
gujaf-414	15	39	institutions	institution	NOUN
gujaf-414	15	40	(	(	PUNCT
gujaf-414	15	41	karim	karim	PROPN
gujaf-414	15	42	,	,	PUNCT
gujaf-414	15	43	2024	2024	NUM
gujaf-414	15	44	)	)	PUNCT
gujaf-414	15	45	.	.	PUNCT
gujaf-414	16	1	recently	recently	ADV
gujaf-414	16	2	,	,	PUNCT
gujaf-414	16	3	the	the	DET
gujaf-414	16	4	global	global	ADJ
gujaf-414	16	5	banking	banking	NOUN
gujaf-414	16	6	system	system	NOUN
gujaf-414	16	7	has	have	AUX
gujaf-414	16	8	been	be	AUX
gujaf-414	16	9	in	in	ADP
gujaf-414	16	10	turmoil	turmoil	NOUN
gujaf-414	16	11	following	follow	VERB
gujaf-414	16	12	the	the	DET
gujaf-414	16	13	collapse	collapse	NOUN
gujaf-414	16	14	of	of	ADP
gujaf-414	16	15	banks	bank	NOUN
gujaf-414	16	16	in	in	ADP
gujaf-414	16	17	advanced	advanced	ADJ
gujaf-414	16	18	countries	country	NOUN
gujaf-414	16	19	in	in	ADP
gujaf-414	16	20	europe	europe	PROPN
gujaf-414	16	21	and	and	CCONJ
gujaf-414	16	22	america	america	PROPN
gujaf-414	16	23	.	.	PUNCT
gujaf-414	17	1	the	the	DET
gujaf-414	17	2	collapse	collapse	NOUN
gujaf-414	17	3	of	of	ADP
gujaf-414	17	4	these	these	DET
gujaf-414	17	5	banks	bank	NOUN
gujaf-414	17	6	such	such	ADJ
gujaf-414	17	7	as	as	ADP
gujaf-414	17	8	silicon	silicon	PROPN
gujaf-414	17	9	valley	valley	PROPN
gujaf-414	17	10	bank	bank	PROPN
gujaf-414	17	11	,	,	PUNCT
gujaf-414	17	12	first	first	PROPN
gujaf-414	17	13	republic	republic	PROPN
gujaf-414	17	14	bank	bank	PROPN
gujaf-414	17	15	,	,	PUNCT
gujaf-414	17	16	etc	etc	X
gujaf-414	17	17	.	.	X
gujaf-414	17	18	,	,	PUNCT
gujaf-414	17	19	have	have	AUX
gujaf-414	17	20	created	create	VERB
gujaf-414	17	21	fears	fear	NOUN
gujaf-414	17	22	in	in	ADP
gujaf-414	17	23	the	the	DET
gujaf-414	17	24	minds	mind	NOUN
gujaf-414	17	25	of	of	ADP
gujaf-414	17	26	creditors	creditor	NOUN
gujaf-414	17	27	and	and	CCONJ
gujaf-414	17	28	other	other	ADJ
gujaf-414	17	29	stakeholders	stakeholder	NOUN
gujaf-414	17	30	about	about	ADP
gujaf-414	17	31	the	the	DET
gujaf-414	17	32	condition	condition	NOUN
gujaf-414	17	33	of	of	ADP
gujaf-414	17	34	the	the	DET
gujaf-414	17	35	global	global	ADJ
gujaf-414	17	36	financial	financial	ADJ
gujaf-414	17	37	institutions	institution	NOUN
gujaf-414	17	38	(	(	PUNCT
gujaf-414	17	39	thompson	thompson	NOUN
gujaf-414	17	40	,	,	PUNCT
gujaf-414	17	41	2023	2023	NUM
gujaf-414	17	42	)	)	PUNCT
gujaf-414	17	43	.	.	PUNCT
gujaf-414	18	1	also	also	ADV
gujaf-414	18	2	,	,	PUNCT
gujaf-414	18	3	in	in	ADP
gujaf-414	18	4	nigeria	nigeria	PRON
gujaf-414	18	5	the	the	DET
gujaf-414	18	6	financial	financial	ADJ
gujaf-414	18	7	institutions	institution	NOUN
gujaf-414	18	8	in	in	ADP
gujaf-414	18	9	the	the	DET
gujaf-414	18	10	country	country	NOUN
gujaf-414	18	11	have	have	AUX
gujaf-414	18	12	faced	face	VERB
gujaf-414	18	13	several	several	ADJ
gujaf-414	18	14	challenges	challenge	NOUN
gujaf-414	18	15	that	that	PRON
gujaf-414	18	16	have	have	AUX
gujaf-414	18	17	led	lead	VERB
gujaf-414	18	18	to	to	ADP
gujaf-414	18	19	the	the	DET
gujaf-414	18	20	collapse	collapse	NOUN
gujaf-414	18	21	of	of	ADP
gujaf-414	18	22	many	many	ADJ
gujaf-414	18	23	banks	bank	NOUN
gujaf-414	18	24	.	.	PUNCT
gujaf-414	19	1	for	for	ADP
gujaf-414	19	2	example	example	NOUN
gujaf-414	19	3	,	,	PUNCT
gujaf-414	19	4	the	the	DET
gujaf-414	19	5	failure	failure	NOUN
gujaf-414	19	6	of	of	ADP
gujaf-414	19	7	skye	skye	PROPN
gujaf-414	19	8	bank	bank	PROPN
gujaf-414	19	9	plc	plc	PROPN
gujaf-414	19	10	,	,	PUNCT
gujaf-414	19	11	diamond	diamond	PROPN
gujaf-414	19	12	bank	bank	PROPN
gujaf-414	19	13	plc	plc	PROPN
gujaf-414	19	14	,	,	PUNCT
gujaf-414	19	15	and	and	CCONJ
gujaf-414	19	16	heritage	heritage	NOUN
gujaf-414	19	17	bank	bank	PROPN
gujaf-414	19	18	,	,	PUNCT
gujaf-414	19	19	among	among	ADP
gujaf-414	19	20	others	other	NOUN
gujaf-414	19	21	.	.	PUNCT
gujaf-414	20	1	these	these	DET
gujaf-414	20	2	crises	crisis	NOUN
gujaf-414	20	3	were	be	AUX
gujaf-414	20	4	as	as	ADP
gujaf-414	20	5	a	a	DET
gujaf-414	20	6	result	result	NOUN
gujaf-414	20	7	of	of	ADP
gujaf-414	20	8	a	a	DET
gujaf-414	20	9	huge	huge	ADJ
gujaf-414	20	10	problem	problem	NOUN
gujaf-414	20	11	of	of	ADP
gujaf-414	20	12	risks	risk	NOUN
gujaf-414	20	13	exposed	expose	VERB
gujaf-414	20	14	in	in	ADP
gujaf-414	20	15	the	the	DET
gujaf-414	20	16	course	course	NOUN
gujaf-414	20	17	of	of	ADP
gujaf-414	20	18	carrying	carry	VERB
gujaf-414	20	19	out	out	ADP
gujaf-414	20	20	their	their	PRON
gujaf-414	20	21	primary	primary	ADJ
gujaf-414	20	22	function	function	NOUN
gujaf-414	20	23	of	of	ADP
gujaf-414	20	24	financial	financial	ADJ
gujaf-414	20	25	intermediation	intermediation	NOUN
gujaf-414	20	26	gusau	gusau	ADJ
gujaf-414	20	27	journal	journal	NOUN
gujaf-414	20	28	of	of	ADP
gujaf-414	20	29	accounting	accounting	NOUN
gujaf-414	20	30	and	and	CCONJ
gujaf-414	20	31	finance	finance	NOUN
gujaf-414	20	32	,	,	PUNCT
gujaf-414	20	33	vol.6	vol.6	PROPN
gujaf-414	20	34	,	,	PUNCT
gujaf-414	20	35	issue	issue	NOUN
gujaf-414	20	36	2	2	NUM
gujaf-414	20	37	,	,	PUNCT
gujaf-414	20	38	april	april	PROPN
gujaf-414	20	39	,	,	PUNCT
gujaf-414	20	40	2025	2025	NUM
gujaf-414	20	41	37	37	NUM
gujaf-414	20	42	(	(	PUNCT
gujaf-414	20	43	ogbebor	ogbebor	NOUN
gujaf-414	20	44	et	et	PROPN
gujaf-414	20	45	al	al	PROPN
gujaf-414	20	46	.	.	PROPN
gujaf-414	20	47	,	,	PUNCT
gujaf-414	20	48	2020	2020	NUM
gujaf-414	20	49	)	)	PUNCT
gujaf-414	20	50	.	.	PUNCT
gujaf-414	21	1	according	accord	VERB
gujaf-414	21	2	to	to	ADP
gujaf-414	21	3	jarrett	jarrett	PROPN
gujaf-414	21	4	(	(	PUNCT
gujaf-414	21	5	2016	2016	NUM
gujaf-414	21	6	)	)	PUNCT
gujaf-414	21	7	,	,	PUNCT
gujaf-414	21	8	the	the	DET
gujaf-414	21	9	main	main	ADJ
gujaf-414	21	10	purpose	purpose	NOUN
gujaf-414	21	11	of	of	ADP
gujaf-414	21	12	a	a	DET
gujaf-414	21	13	business	business	NOUN
gujaf-414	21	14	entity	entity	NOUN
gujaf-414	21	15	is	be	AUX
gujaf-414	21	16	to	to	PART
gujaf-414	21	17	generate	generate	VERB
gujaf-414	21	18	returns	return	NOUN
gujaf-414	21	19	to	to	ADP
gujaf-414	21	20	its	its	PRON
gujaf-414	21	21	shareholders	shareholder	NOUN
gujaf-414	21	22	in	in	ADP
gujaf-414	21	23	the	the	DET
gujaf-414	21	24	form	form	NOUN
gujaf-414	21	25	of	of	ADP
gujaf-414	21	26	wealth	wealth	NOUN
gujaf-414	21	27	creation	creation	NOUN
gujaf-414	21	28	or	or	CCONJ
gujaf-414	21	29	maximization	maximization	NOUN
gujaf-414	21	30	.	.	PUNCT
gujaf-414	22	1	where	where	SCONJ
gujaf-414	22	2	this	this	DET
gujaf-414	22	3	entity	entity	NOUN
gujaf-414	22	4	is	be	AUX
gujaf-414	22	5	exposed	expose	VERB
gujaf-414	22	6	to	to	ADP
gujaf-414	22	7	adverse	adverse	ADJ
gujaf-414	22	8	enterprise	enterprise	NOUN
gujaf-414	22	9	risk	risk	NOUN
gujaf-414	22	10	it	it	PRON
gujaf-414	22	11	may	may	AUX
gujaf-414	22	12	result	result	VERB
gujaf-414	22	13	to	to	ADP
gujaf-414	22	14	poor	poor	ADJ
gujaf-414	22	15	financial	financial	ADJ
gujaf-414	22	16	performance	performance	NOUN
gujaf-414	22	17	of	of	ADP
gujaf-414	22	18	such	such	DET
gujaf-414	22	19	an	an	DET
gujaf-414	22	20	entity	entity	NOUN
gujaf-414	22	21	,	,	PUNCT
gujaf-414	22	22	hence	hence	ADV
gujaf-414	22	23	affecting	affect	VERB
gujaf-414	22	24	the	the	DET
gujaf-414	22	25	long	long	ADJ
gujaf-414	22	26	-	-	PUNCT
gujaf-414	22	27	term	term	NOUN
gujaf-414	22	28	objective	objective	NOUN
gujaf-414	22	29	of	of	ADP
gujaf-414	22	30	the	the	DET
gujaf-414	22	31	entity	entity	NOUN
gujaf-414	22	32	.	.	PUNCT
gujaf-414	23	1	analysts	analyst	NOUN
gujaf-414	23	2	and	and	CCONJ
gujaf-414	23	3	investors	investor	NOUN
gujaf-414	23	4	use	use	VERB
gujaf-414	23	5	financial	financial	ADJ
gujaf-414	23	6	performance	performance	NOUN
gujaf-414	23	7	to	to	PART
gujaf-414	23	8	compare	compare	VERB
gujaf-414	23	9	similar	similar	ADJ
gujaf-414	23	10	companies	company	NOUN
gujaf-414	23	11	across	across	ADP
gujaf-414	23	12	the	the	DET
gujaf-414	23	13	same	same	ADJ
gujaf-414	23	14	industry	industry	NOUN
gujaf-414	23	15	,	,	PUNCT
gujaf-414	23	16	or	or	CCONJ
gujaf-414	23	17	to	to	PART
gujaf-414	23	18	aggregate	aggregate	VERB
gujaf-414	23	19	industries	industry	NOUN
gujaf-414	23	20	or	or	CCONJ
gujaf-414	23	21	sectors	sector	NOUN
gujaf-414	23	22	.	.	PUNCT
gujaf-414	24	1	financial	financial	ADJ
gujaf-414	24	2	achievement	achievement	NOUN
gujaf-414	24	3	calls	call	VERB
gujaf-414	24	4	for	for	ADP
gujaf-414	24	5	concrete	concrete	ADJ
gujaf-414	24	6	consequences	consequence	NOUN
gujaf-414	24	7	in	in	ADP
gujaf-414	24	8	the	the	DET
gujaf-414	24	9	strategies	strategy	NOUN
gujaf-414	24	10	and	and	CCONJ
gujaf-414	24	11	practices	practice	NOUN
gujaf-414	24	12	of	of	ADP
gujaf-414	24	13	a	a	DET
gujaf-414	24	14	company	company	NOUN
gujaf-414	24	15	.	.	PUNCT
gujaf-414	25	1	those	those	DET
gujaf-414	25	2	results	result	NOUN
gujaf-414	25	3	are	be	AUX
gujaf-414	25	4	reflected	reflect	VERB
gujaf-414	25	5	in	in	ADP
gujaf-414	25	6	the	the	DET
gujaf-414	25	7	company	company	NOUN
gujaf-414	25	8	's	's	PART
gujaf-414	25	9	return	return	NOUN
gujaf-414	25	10	on	on	ADP
gujaf-414	25	11	investment	investment	NOUN
gujaf-414	25	12	,	,	PUNCT
gujaf-414	25	13	asset	asset	NOUN
gujaf-414	25	14	benefit	benefit	NOUN
gujaf-414	25	15	,	,	PUNCT
gujaf-414	25	16	value	value	NOUN
gujaf-414	25	17	-	-	PUNCT
gujaf-414	25	18	added	add	VERB
gujaf-414	25	19	,	,	PUNCT
gujaf-414	25	20	etc	etc	X
gujaf-414	25	21	.	.	X
gujaf-414	26	1	a	a	DET
gujaf-414	26	2	comparative	comparative	ADJ
gujaf-414	26	3	measure	measure	NOUN
gujaf-414	26	4	of	of	ADP
gujaf-414	26	5	how	how	SCONJ
gujaf-414	26	6	easily	easily	ADV
gujaf-414	26	7	a	a	DET
gujaf-414	26	8	company	company	NOUN
gujaf-414	26	9	can	can	AUX
gujaf-414	26	10	maximize	maximize	VERB
gujaf-414	26	11	and	and	CCONJ
gujaf-414	26	12	deliver	deliver	VERB
gujaf-414	26	13	revenue	revenue	NOUN
gujaf-414	26	14	from	from	ADP
gujaf-414	26	15	its	its	PRON
gujaf-414	26	16	primary	primary	ADJ
gujaf-414	26	17	business	business	NOUN
gujaf-414	26	18	type	type	NOUN
gujaf-414	26	19	inventory	inventory	NOUN
gujaf-414	26	20	.	.	PUNCT
gujaf-414	27	1	financial	financial	ADJ
gujaf-414	27	2	performance	performance	NOUN
gujaf-414	27	3	is	be	AUX
gujaf-414	27	4	the	the	DET
gujaf-414	27	5	degree	degree	NOUN
gujaf-414	27	6	to	to	PART
gujaf-414	27	7	which	which	PRON
gujaf-414	27	8	an	an	DET
gujaf-414	27	9	organization	organization	NOUN
gujaf-414	27	10	’s	’s	PART
gujaf-414	27	11	financial	financial	ADJ
gujaf-414	27	12	stability	stability	NOUN
gujaf-414	27	13	is	be	AUX
gujaf-414	27	14	measured	measure	VERB
gujaf-414	27	15	throughout	throughout	ADP
gujaf-414	27	16	some	some	DET
gujaf-414	27	17	time	time	NOUN
gujaf-414	27	18	.	.	PUNCT
gujaf-414	28	1	zemzem	zemzem	PROPN
gujaf-414	28	2	and	and	CCONJ
gujaf-414	28	3	kacem	kacem	PROPN
gujaf-414	28	4	(	(	PUNCT
gujaf-414	28	5	2014	2014	NUM
gujaf-414	28	6	)	)	PUNCT
gujaf-414	28	7	,	,	PUNCT
gujaf-414	28	8	opine	opine	VERB
gujaf-414	28	9	that	that	SCONJ
gujaf-414	28	10	there	there	PRON
gujaf-414	28	11	exists	exist	VERB
gujaf-414	28	12	a	a	DET
gujaf-414	28	13	relationship	relationship	NOUN
gujaf-414	28	14	between	between	ADP
gujaf-414	28	15	the	the	DET
gujaf-414	28	16	risk	risk	NOUN
gujaf-414	28	17	variables	variable	NOUN
gujaf-414	28	18	and	and	CCONJ
gujaf-414	28	19	financial	financial	ADJ
gujaf-414	28	20	performance	performance	NOUN
gujaf-414	28	21	.	.	PUNCT
gujaf-414	29	1	thus	thus	ADV
gujaf-414	29	2	,	,	PUNCT
gujaf-414	29	3	risk	risk	NOUN
gujaf-414	29	4	management	management	NOUN
gujaf-414	29	5	’s	’s	PART
gujaf-414	29	6	primary	primary	ADJ
gujaf-414	29	7	responsibility	responsibility	NOUN
gujaf-414	29	8	is	be	AUX
gujaf-414	29	9	to	to	PART
gujaf-414	29	10	monitor	monitor	VERB
gujaf-414	29	11	management	management	NOUN
gujaf-414	29	12	's	's	PART
gujaf-414	29	13	participation	participation	NOUN
gujaf-414	29	14	in	in	ADP
gujaf-414	29	15	riskier	risky	ADJ
gujaf-414	29	16	activities	activity	NOUN
gujaf-414	29	17	that	that	PRON
gujaf-414	29	18	may	may	AUX
gujaf-414	29	19	have	have	AUX
gujaf-414	29	20	affected	affect	VERB
gujaf-414	29	21	the	the	DET
gujaf-414	29	22	firm	firm	NOUN
gujaf-414	29	23	's	's	PART
gujaf-414	29	24	objectives	objective	NOUN
gujaf-414	29	25	and	and	CCONJ
gujaf-414	29	26	to	to	PART
gujaf-414	29	27	inform	inform	VERB
gujaf-414	29	28	management	management	NOUN
gujaf-414	29	29	when	when	SCONJ
gujaf-414	29	30	such	such	ADJ
gujaf-414	29	31	activities	activity	NOUN
gujaf-414	29	32	reach	reach	VERB
gujaf-414	29	33	an	an	DET
gujaf-414	29	34	unacceptable	unacceptable	ADJ
gujaf-414	29	35	risk	risk	NOUN
gujaf-414	29	36	level	level	NOUN
gujaf-414	29	37	that	that	PRON
gujaf-414	29	38	may	may	AUX
gujaf-414	29	39	impede	impede	VERB
gujaf-414	29	40	the	the	DET
gujaf-414	29	41	firm	firm	NOUN
gujaf-414	29	42	's	's	PART
gujaf-414	29	43	financial	financial	ADJ
gujaf-414	29	44	performance	performance	NOUN
gujaf-414	29	45	.	.	PUNCT
gujaf-414	30	1	furthermore	furthermore	ADV
gujaf-414	30	2	,	,	PUNCT
gujaf-414	30	3	the	the	DET
gujaf-414	30	4	solvency	solvency	NOUN
gujaf-414	30	5	and	and	CCONJ
gujaf-414	30	6	liquidity	liquidity	NOUN
gujaf-414	30	7	stress	stress	NOUN
gujaf-414	30	8	test	test	NOUN
gujaf-414	30	9	conducted	conduct	VERB
gujaf-414	30	10	by	by	ADP
gujaf-414	30	11	the	the	DET
gujaf-414	30	12	central	central	ADJ
gujaf-414	30	13	bank	bank	PROPN
gujaf-414	30	14	of	of	ADP
gujaf-414	30	15	nigeria	nigeria	PROPN
gujaf-414	30	16	(	(	PUNCT
gujaf-414	30	17	cbn	cbn	PROPN
gujaf-414	30	18	)	)	PUNCT
gujaf-414	30	19	in	in	ADP
gujaf-414	30	20	2022	2022	NUM
gujaf-414	30	21	to	to	PART
gujaf-414	30	22	determine	determine	VERB
gujaf-414	30	23	and	and	CCONJ
gujaf-414	30	24	analyze	analyze	VERB
gujaf-414	30	25	the	the	DET
gujaf-414	30	26	banking	banking	NOUN
gujaf-414	30	27	institutions	institution	NOUN
gujaf-414	30	28	weaknesses	weakness	NOUN
gujaf-414	30	29	and	and	CCONJ
gujaf-414	30	30	risks	risk	NOUN
gujaf-414	30	31	to	to	PART
gujaf-414	30	32	assess	assess	VERB
gujaf-414	30	33	the	the	DET
gujaf-414	30	34	financial	financial	ADJ
gujaf-414	30	35	soundness	soundness	NOUN
gujaf-414	30	36	and	and	CCONJ
gujaf-414	30	37	fitness	fitness	NOUN
gujaf-414	30	38	of	of	ADP
gujaf-414	30	39	the	the	DET
gujaf-414	30	40	financial	financial	ADJ
gujaf-414	30	41	institutions	institution	NOUN
gujaf-414	30	42	shows	show	VERB
gujaf-414	30	43	a	a	DET
gujaf-414	30	44	poor	poor	ADJ
gujaf-414	30	45	financial	financial	ADJ
gujaf-414	30	46	performance	performance	NOUN
gujaf-414	30	47	with	with	ADP
gujaf-414	30	48	the	the	DET
gujaf-414	30	49	decline	decline	NOUN
gujaf-414	30	50	of	of	ADP
gujaf-414	30	51	the	the	DET
gujaf-414	30	52	bank	bank	NOUN
gujaf-414	30	53	’s	’s	PART
gujaf-414	30	54	capital	capital	NOUN
gujaf-414	30	55	adequacy	adequacy	NOUN
gujaf-414	30	56	ratio	ratio	NOUN
gujaf-414	30	57	,	,	PUNCT
gujaf-414	30	58	increase	increase	NOUN
gujaf-414	30	59	in	in	ADP
gujaf-414	30	60	non	non	ADJ
gujaf-414	30	61	-	-	ADJ
gujaf-414	30	62	performing	performing	ADJ
gujaf-414	30	63	loans	loan	NOUN
gujaf-414	30	64	among	among	ADP
gujaf-414	30	65	other	other	ADJ
gujaf-414	30	66	performance	performance	NOUN
gujaf-414	30	67	indicators	indicator	NOUN
gujaf-414	30	68	(	(	PUNCT
gujaf-414	30	69	cbn	cbn	PROPN
gujaf-414	30	70	,	,	PUNCT
gujaf-414	30	71	2022	2022	NUM
gujaf-414	30	72	)	)	PUNCT
gujaf-414	30	73	.	.	PUNCT
gujaf-414	31	1	as	as	ADP
gujaf-414	31	2	a	a	DET
gujaf-414	31	3	result	result	NOUN
gujaf-414	31	4	of	of	ADP
gujaf-414	31	5	this	this	PRON
gujaf-414	31	6	,	,	PUNCT
gujaf-414	31	7	it	it	PRON
gujaf-414	31	8	is	be	AUX
gujaf-414	31	9	argued	argue	VERB
gujaf-414	31	10	that	that	SCONJ
gujaf-414	31	11	the	the	DET
gujaf-414	31	12	dmbs	dmb	NOUN
gujaf-414	31	13	in	in	ADP
gujaf-414	31	14	nigeria	nigeria	PROPN
gujaf-414	31	15	might	might	AUX
gujaf-414	31	16	be	be	AUX
gujaf-414	31	17	declaring	declare	VERB
gujaf-414	31	18	profit	profit	NOUN
gujaf-414	31	19	,	,	PUNCT
gujaf-414	31	20	but	but	CCONJ
gujaf-414	31	21	their	their	PRON
gujaf-414	31	22	long	long	ADJ
gujaf-414	31	23	-	-	PUNCT
gujaf-414	31	24	term	term	NOUN
gujaf-414	31	25	strength	strength	NOUN
gujaf-414	31	26	and	and	CCONJ
gujaf-414	31	27	opportunities	opportunity	NOUN
gujaf-414	31	28	which	which	PRON
gujaf-414	31	29	depend	depend	VERB
gujaf-414	31	30	largely	largely	ADV
gujaf-414	31	31	on	on	ADP
gujaf-414	31	32	their	their	PRON
gujaf-414	31	33	ability	ability	NOUN
gujaf-414	31	34	to	to	PART
gujaf-414	31	35	maximize	maximize	VERB
gujaf-414	31	36	shareholder	shareholder	NOUN
gujaf-414	31	37	’s	’s	PART
gujaf-414	31	38	wealth	wealth	NOUN
gujaf-414	31	39	with	with	ADP
gujaf-414	31	40	a	a	DET
gujaf-414	31	41	poor	poor	ADJ
gujaf-414	31	42	level	level	NOUN
gujaf-414	31	43	of	of	ADP
gujaf-414	31	44	financial	financial	ADJ
gujaf-414	31	45	performance	performance	NOUN
gujaf-414	31	46	and	and	CCONJ
gujaf-414	31	47	this	this	PRON
gujaf-414	31	48	may	may	AUX
gujaf-414	31	49	threaten	threaten	VERB
gujaf-414	31	50	their	their	PRON
gujaf-414	31	51	going	go	VERB
gujaf-414	31	52	concern	concern	NOUN
gujaf-414	31	53	goal	goal	NOUN
gujaf-414	31	54	.	.	PUNCT
gujaf-414	32	1	for	for	ADP
gujaf-414	32	2	an	an	DET
gujaf-414	32	3	entity	entity	NOUN
gujaf-414	32	4	to	to	PART
gujaf-414	32	5	avoid	avoid	VERB
gujaf-414	32	6	the	the	DET
gujaf-414	32	7	threat	threat	NOUN
gujaf-414	32	8	of	of	ADP
gujaf-414	32	9	going	go	VERB
gujaf-414	32	10	concern	concern	NOUN
gujaf-414	32	11	,	,	PUNCT
gujaf-414	32	12	management	management	NOUN
gujaf-414	32	13	must	must	AUX
gujaf-414	32	14	utilize	utilize	VERB
gujaf-414	32	15	companies	company	NOUN
gujaf-414	32	16	’	’	PART
gujaf-414	32	17	asset	asset	NOUN
gujaf-414	32	18	profitability	profitability	NOUN
gujaf-414	32	19	to	to	PART
gujaf-414	32	20	achieve	achieve	VERB
gujaf-414	32	21	corporate	corporate	ADJ
gujaf-414	32	22	objectives	objective	NOUN
gujaf-414	32	23	.	.	PUNCT
gujaf-414	33	1	many	many	ADJ
gujaf-414	33	2	control	control	NOUN
gujaf-414	33	3	mechanisms	mechanism	NOUN
gujaf-414	33	4	have	have	AUX
gujaf-414	33	5	been	be	AUX
gujaf-414	33	6	put	put	VERB
gujaf-414	33	7	in	in	ADP
gujaf-414	33	8	place	place	NOUN
gujaf-414	33	9	in	in	ADP
gujaf-414	33	10	corporate	corporate	ADJ
gujaf-414	33	11	organizations	organization	NOUN
gujaf-414	33	12	to	to	PART
gujaf-414	33	13	reduce	reduce	VERB
gujaf-414	33	14	agency	agency	NOUN
gujaf-414	33	15	problems	problem	NOUN
gujaf-414	33	16	and	and	CCONJ
gujaf-414	33	17	associated	associate	VERB
gujaf-414	33	18	costs	cost	NOUN
gujaf-414	33	19	to	to	PART
gujaf-414	33	20	safeguard	safeguard	VERB
gujaf-414	33	21	the	the	DET
gujaf-414	33	22	shareholder	shareholder	NOUN
gujaf-414	33	23	’s	’s	PART
gujaf-414	33	24	wealth	wealth	NOUN
gujaf-414	33	25	and	and	CCONJ
gujaf-414	33	26	improve	improve	VERB
gujaf-414	33	27	the	the	DET
gujaf-414	33	28	company	company	NOUN
gujaf-414	33	29	’s	’s	PART
gujaf-414	33	30	financial	financial	ADJ
gujaf-414	33	31	performance	performance	NOUN
gujaf-414	33	32	.	.	PUNCT
gujaf-414	34	1	one	one	NUM
gujaf-414	34	2	of	of	ADP
gujaf-414	34	3	such	such	ADJ
gujaf-414	34	4	mechanism	mechanism	NOUN
gujaf-414	34	5	is	be	AUX
gujaf-414	34	6	the	the	DET
gujaf-414	34	7	corporate	corporate	ADJ
gujaf-414	34	8	governance	governance	NOUN
gujaf-414	34	9	mechanism	mechanism	NOUN
gujaf-414	34	10	to	to	PART
gujaf-414	34	11	monitor	monitor	VERB
gujaf-414	34	12	the	the	DET
gujaf-414	34	13	companies	company	NOUN
gujaf-414	34	14	’	’	PART
gujaf-414	34	15	management	management	NOUN
gujaf-414	34	16	system	system	NOUN
gujaf-414	34	17	,	,	PUNCT
gujaf-414	34	18	risk	risk	NOUN
gujaf-414	34	19	control	control	NOUN
gujaf-414	34	20	and	and	CCONJ
gujaf-414	34	21	financial	financial	ADJ
gujaf-414	34	22	compliance	compliance	NOUN
gujaf-414	34	23	in	in	ADP
gujaf-414	34	24	the	the	DET
gujaf-414	34	25	preparation	preparation	NOUN
gujaf-414	34	26	and	and	CCONJ
gujaf-414	34	27	presentation	presentation	NOUN
gujaf-414	34	28	of	of	ADP
gujaf-414	34	29	financial	financial	ADJ
gujaf-414	34	30	reports	report	NOUN
gujaf-414	34	31	(	(	PUNCT
gujaf-414	34	32	adepoju	adepoju	NOUN
gujaf-414	34	33	,	,	PUNCT
gujaf-414	34	34	2020	2020	NUM
gujaf-414	34	35	)	)	PUNCT
gujaf-414	34	36	.	.	PUNCT
gujaf-414	35	1	this	this	DET
gujaf-414	35	2	study	study	NOUN
gujaf-414	35	3	concentrated	concentrate	VERB
gujaf-414	35	4	on	on	ADP
gujaf-414	35	5	the	the	DET
gujaf-414	35	6	enterprise	enterprise	NOUN
gujaf-414	35	7	risk	risk	NOUN
gujaf-414	35	8	committee	committee	NOUN
gujaf-414	35	9	of	of	ADP
gujaf-414	35	10	a	a	DET
gujaf-414	35	11	firm	firm	NOUN
gujaf-414	35	12	to	to	PART
gujaf-414	35	13	examine	examine	VERB
gujaf-414	35	14	how	how	SCONJ
gujaf-414	35	15	it	it	PRON
gujaf-414	35	16	influences	influence	VERB
gujaf-414	35	17	the	the	DET
gujaf-414	35	18	financial	financial	ADJ
gujaf-414	35	19	performance	performance	NOUN
gujaf-414	35	20	of	of	ADP
gujaf-414	35	21	the	the	DET
gujaf-414	35	22	listed	list	VERB
gujaf-414	35	23	dmbs	dmb	NOUN
gujaf-414	35	24	in	in	ADP
gujaf-414	35	25	nigeria	nigeria	PROPN
gujaf-414	35	26	.	.	PUNCT
gujaf-414	36	1	from	from	ADP
gujaf-414	36	2	the	the	DET
gujaf-414	36	3	review	review	NOUN
gujaf-414	36	4	conducted	conduct	VERB
gujaf-414	36	5	on	on	ADP
gujaf-414	36	6	previous	previous	ADJ
gujaf-414	36	7	research	research	NOUN
gujaf-414	36	8	in	in	ADP
gujaf-414	36	9	this	this	DET
gujaf-414	36	10	field	field	NOUN
gujaf-414	36	11	,	,	PUNCT
gujaf-414	36	12	it	it	PRON
gujaf-414	36	13	was	be	AUX
gujaf-414	36	14	discovered	discover	VERB
gujaf-414	36	15	that	that	SCONJ
gujaf-414	36	16	many	many	ADJ
gujaf-414	36	17	literatures	literature	NOUN
gujaf-414	36	18	have	have	AUX
gujaf-414	36	19	considered	consider	VERB
gujaf-414	36	20	board	board	NOUN
gujaf-414	36	21	characteristics	characteristic	NOUN
gujaf-414	36	22	on	on	ADP
gujaf-414	36	23	the	the	DET
gujaf-414	36	24	financial	financial	ADJ
gujaf-414	36	25	performance	performance	NOUN
gujaf-414	36	26	of	of	ADP
gujaf-414	36	27	listed	list	VERB
gujaf-414	36	28	dmbs	dmb	NOUN
gujaf-414	36	29	.	.	PUNCT
gujaf-414	37	1	for	for	ADP
gujaf-414	37	2	example	example	NOUN
gujaf-414	37	3	,	,	PUNCT
gujaf-414	37	4	yahaya	yahaya	PROPN
gujaf-414	37	5	and	and	CCONJ
gujaf-414	37	6	yakubu	yakubu	PROPN
gujaf-414	37	7	(	(	PUNCT
gujaf-414	37	8	2022	2022	NUM
gujaf-414	37	9	)	)	PUNCT
gujaf-414	37	10	examined	examine	VERB
gujaf-414	37	11	how	how	SCONJ
gujaf-414	37	12	board	board	NOUN
gujaf-414	37	13	size	size	NOUN
gujaf-414	37	14	,	,	PUNCT
gujaf-414	37	15	independence	independence	NOUN
gujaf-414	37	16	,	,	PUNCT
gujaf-414	37	17	board	board	NOUN
gujaf-414	37	18	gender	gender	NOUN
gujaf-414	37	19	and	and	CCONJ
gujaf-414	37	20	board	board	NOUN
gujaf-414	37	21	meetings	meeting	NOUN
gujaf-414	37	22	impacted	impact	VERB
gujaf-414	37	23	financial	financial	ADJ
gujaf-414	37	24	performance	performance	NOUN
gujaf-414	37	25	in	in	ADP
gujaf-414	37	26	nigeria	nigeria	PROPN
gujaf-414	37	27	;	;	PUNCT
gujaf-414	37	28	aldhamari	aldhamari	PROPN
gujaf-414	37	29	et	et	PROPN
gujaf-414	37	30	al	al	PROPN
gujaf-414	37	31	.	.	PROPN
gujaf-414	38	1	(	(	PUNCT
gujaf-414	38	2	2020	2020	NUM
gujaf-414	38	3	)	)	PUNCT
gujaf-414	38	4	assessed	assess	VERB
gujaf-414	38	5	the	the	DET
gujaf-414	38	6	effect	effect	NOUN
gujaf-414	38	7	of	of	ADP
gujaf-414	38	8	board	board	NOUN
gujaf-414	38	9	size	size	NOUN
gujaf-414	38	10	,	,	PUNCT
gujaf-414	38	11	independence	independence	NOUN
gujaf-414	38	12	,	,	PUNCT
gujaf-414	38	13	board	board	NOUN
gujaf-414	38	14	gender	gender	NOUN
gujaf-414	38	15	,	,	PUNCT
gujaf-414	38	16	and	and	CCONJ
gujaf-414	38	17	board	board	NOUN
gujaf-414	38	18	meetings	meeting	NOUN
gujaf-414	38	19	on	on	ADP
gujaf-414	38	20	financial	financial	ADJ
gujaf-414	38	21	performance	performance	NOUN
gujaf-414	38	22	.	.	PUNCT
gujaf-414	39	1	odubuasi	odubuasi	NOUN
gujaf-414	39	2	et	et	PROPN
gujaf-414	39	3	al	al	PROPN
gujaf-414	39	4	.	.	PROPN
gujaf-414	40	1	(	(	PUNCT
gujaf-414	40	2	2022	2022	NUM
gujaf-414	40	3	)	)	PUNCT
gujaf-414	40	4	evaluated	evaluate	VERB
gujaf-414	40	5	board	board	NOUN
gujaf-414	40	6	size	size	NOUN
gujaf-414	40	7	,	,	PUNCT
gujaf-414	40	8	independence	independence	NOUN
gujaf-414	40	9	,	,	PUNCT
gujaf-414	40	10	and	and	CCONJ
gujaf-414	40	11	diversity	diversity	NOUN
gujaf-414	40	12	on	on	ADP
gujaf-414	40	13	the	the	DET
gujaf-414	40	14	financial	financial	ADJ
gujaf-414	40	15	performance	performance	NOUN
gujaf-414	40	16	of	of	ADP
gujaf-414	40	17	dmbs	dmb	NOUN
gujaf-414	40	18	.	.	PUNCT
gujaf-414	41	1	except	except	SCONJ
gujaf-414	41	2	of	of	ADP
gujaf-414	41	3	chukwujekwu	chukwujekwu	NOUN
gujaf-414	41	4	,	,	PUNCT
gujaf-414	41	5	et	et	PROPN
gujaf-414	41	6	al	al	PROPN
gujaf-414	41	7	.	.	PROPN
gujaf-414	42	1	(	(	PUNCT
gujaf-414	42	2	2020	2020	NUM
gujaf-414	42	3	)	)	PUNCT
gujaf-414	42	4	who	who	PRON
gujaf-414	42	5	examined	examine	VERB
gujaf-414	42	6	the	the	DET
gujaf-414	42	7	impact	impact	NOUN
gujaf-414	42	8	of	of	ADP
gujaf-414	42	9	risk	risk	NOUN
gujaf-414	42	10	management	management	NOUN
gujaf-414	42	11	committee	committee	NOUN
gujaf-414	42	12	attributes	attribute	VERB
gujaf-414	42	13	on	on	ADP
gujaf-414	42	14	the	the	DET
gujaf-414	42	15	financial	financial	ADJ
gujaf-414	42	16	performance	performance	NOUN
gujaf-414	42	17	of	of	ADP
gujaf-414	42	18	nigerian	nigerian	ADJ
gujaf-414	42	19	banks	bank	NOUN
gujaf-414	42	20	,	,	PUNCT
gujaf-414	42	21	none	none	NOUN
gujaf-414	42	22	of	of	ADP
gujaf-414	42	23	these	these	DET
gujaf-414	42	24	studies	study	NOUN
gujaf-414	42	25	examined	examine	VERB
gujaf-414	42	26	the	the	DET
gujaf-414	42	27	relationship	relationship	NOUN
gujaf-414	42	28	between	between	ADP
gujaf-414	42	29	the	the	DET
gujaf-414	42	30	international	international	ADJ
gujaf-414	42	31	organization	organization	NOUN
gujaf-414	42	32	for	for	ADP
gujaf-414	42	33	standardization	standardization	NOUN
gujaf-414	42	34	(	(	PUNCT
gujaf-414	42	35	iso	iso	NOUN
gujaf-414	42	36	)	)	PUNCT
gujaf-414	42	37	27001	27001	NUM
gujaf-414	42	38	framework	framework	NOUN
gujaf-414	42	39	,	,	PUNCT
gujaf-414	42	40	committee	committee	NOUN
gujaf-414	42	41	of	of	ADP
gujaf-414	42	42	sponsoring	sponsor	VERB
gujaf-414	42	43	organization	organization	NOUN
gujaf-414	42	44	(	(	PUNCT
gujaf-414	42	45	coso	coso	NOUN
gujaf-414	42	46	)	)	PUNCT
gujaf-414	42	47	framework	framework	NOUN
gujaf-414	42	48	and	and	CCONJ
gujaf-414	42	49	financial	financial	ADJ
gujaf-414	42	50	performance	performance	NOUN
gujaf-414	42	51	of	of	ADP
gujaf-414	42	52	listed	list	VERB
gujaf-414	42	53	dmbs	dmb	NOUN
gujaf-414	42	54	in	in	ADP
gujaf-414	42	55	nigeria	nigeria	PROPN
gujaf-414	42	56	.	.	PUNCT
gujaf-414	43	1	in	in	ADP
gujaf-414	43	2	line	line	NOUN
gujaf-414	43	3	with	with	ADP
gujaf-414	43	4	this	this	PRON
gujaf-414	43	5	,	,	PUNCT
gujaf-414	43	6	the	the	DET
gujaf-414	43	7	study	study	NOUN
gujaf-414	43	8	gusau	gusau	PROPN
gujaf-414	43	9	journal	journal	PROPN
gujaf-414	43	10	of	of	ADP
gujaf-414	43	11	accounting	accounting	NOUN
gujaf-414	43	12	and	and	CCONJ
gujaf-414	43	13	finance	finance	NOUN
gujaf-414	43	14	,	,	PUNCT
gujaf-414	43	15	vol.6	vol.6	PROPN
gujaf-414	43	16	,	,	PUNCT
gujaf-414	43	17	issue	issue	NOUN
gujaf-414	43	18	2	2	NUM
gujaf-414	43	19	,	,	PUNCT
gujaf-414	43	20	april	april	PROPN
gujaf-414	43	21	,	,	PUNCT
gujaf-414	43	22	2025	2025	NUM
gujaf-414	43	23	38	38	NUM
gujaf-414	43	24	examined	examine	VERB
gujaf-414	43	25	the	the	DET
gujaf-414	43	26	effect	effect	NOUN
gujaf-414	43	27	of	of	ADP
gujaf-414	43	28	risk	risk	NOUN
gujaf-414	43	29	committee	committee	NOUN
gujaf-414	43	30	independence	independence	NOUN
gujaf-414	43	31	,	,	PUNCT
gujaf-414	43	32	size	size	NOUN
gujaf-414	43	33	,	,	PUNCT
gujaf-414	43	34	iso	iso	NOUN
gujaf-414	43	35	framework	framework	NOUN
gujaf-414	43	36	,	,	PUNCT
gujaf-414	43	37	and	and	CCONJ
gujaf-414	43	38	coco	coco	PROPN
gujaf-414	43	39	framework	framework	NOUN
gujaf-414	43	40	on	on	ADP
gujaf-414	43	41	the	the	DET
gujaf-414	43	42	financial	financial	ADJ
gujaf-414	43	43	performance	performance	NOUN
gujaf-414	43	44	of	of	ADP
gujaf-414	43	45	listed	list	VERB
gujaf-414	43	46	dmbs	dmb	NOUN
gujaf-414	43	47	in	in	ADP
gujaf-414	43	48	nigeria	nigeria	PROPN
gujaf-414	43	49	.	.	PUNCT
gujaf-414	44	1	2.0	2.0	NUM
gujaf-414	44	2	literature	literature	NOUN
gujaf-414	44	3	review	review	VERB
gujaf-414	44	4	this	this	DET
gujaf-414	44	5	section	section	NOUN
gujaf-414	44	6	of	of	ADP
gujaf-414	44	7	the	the	DET
gujaf-414	44	8	study	study	NOUN
gujaf-414	44	9	,	,	PUNCT
gujaf-414	44	10	covers	cover	VERB
gujaf-414	44	11	the	the	DET
gujaf-414	44	12	conceptual	conceptual	ADJ
gujaf-414	44	13	review	review	NOUN
gujaf-414	44	14	,	,	PUNCT
gujaf-414	44	15	empirical	empirical	ADJ
gujaf-414	44	16	review	review	NOUN
gujaf-414	44	17	and	and	CCONJ
gujaf-414	44	18	theoretical	theoretical	ADJ
gujaf-414	44	19	review	review	NOUN
gujaf-414	44	20	of	of	ADP
gujaf-414	44	21	the	the	DET
gujaf-414	44	22	study	study	NOUN
gujaf-414	44	23	.	.	PUNCT
gujaf-414	45	1	financial	financial	ADJ
gujaf-414	45	2	performance	performance	NOUN
gujaf-414	45	3	according	accord	VERB
gujaf-414	45	4	to	to	ADP
gujaf-414	45	5	abdullahi	abdullahi	NUM
gujaf-414	45	6	et	et	PROPN
gujaf-414	45	7	al	al	PROPN
gujaf-414	45	8	.	.	PROPN
gujaf-414	46	1	(	(	PUNCT
gujaf-414	46	2	2023	2023	NUM
gujaf-414	46	3	)	)	PUNCT
gujaf-414	46	4	the	the	DET
gujaf-414	46	5	concept	concept	NOUN
gujaf-414	46	6	of	of	ADP
gujaf-414	46	7	"	"	PUNCT
gujaf-414	46	8	performance	performance	NOUN
gujaf-414	46	9	"	"	PUNCT
gujaf-414	46	10	has	have	VERB
gujaf-414	46	11	two	two	NUM
gujaf-414	46	12	levels	level	NOUN
gujaf-414	46	13	,	,	PUNCT
gujaf-414	46	14	including	include	VERB
gujaf-414	46	15	efficiency	efficiency	NOUN
gujaf-414	46	16	and	and	CCONJ
gujaf-414	46	17	effectiveness	effectiveness	NOUN
gujaf-414	46	18	.	.	PUNCT
gujaf-414	47	1	effectiveness	effectiveness	NOUN
gujaf-414	47	2	is	be	AUX
gujaf-414	47	3	the	the	DET
gujaf-414	47	4	degree	degree	NOUN
gujaf-414	47	5	to	to	PART
gujaf-414	47	6	which	which	PRON
gujaf-414	47	7	objectives	objective	NOUN
gujaf-414	47	8	are	be	AUX
gujaf-414	47	9	attained	attain	VERB
gujaf-414	47	10	,	,	PUNCT
gujaf-414	47	11	whereas	whereas	SCONJ
gujaf-414	47	12	efficiency	efficiency	NOUN
gujaf-414	47	13	is	be	AUX
gujaf-414	47	14	the	the	DET
gujaf-414	47	15	ratio	ratio	NOUN
gujaf-414	47	16	between	between	ADP
gujaf-414	47	17	input	input	NOUN
gujaf-414	47	18	and	and	CCONJ
gujaf-414	47	19	output	output	NOUN
gujaf-414	47	20	.	.	PUNCT
gujaf-414	48	1	according	accord	VERB
gujaf-414	48	2	to	to	ADP
gujaf-414	48	3	management	management	NOUN
gujaf-414	48	4	's	's	PART
gujaf-414	48	5	motivation	motivation	NOUN
gujaf-414	48	6	theory	theory	NOUN
gujaf-414	48	7	,	,	PUNCT
gujaf-414	48	8	performance	performance	NOUN
gujaf-414	48	9	is	be	AUX
gujaf-414	48	10	defined	define	VERB
gujaf-414	48	11	as	as	ADP
gujaf-414	48	12	the	the	DET
gujaf-414	48	13	volume	volume	NOUN
gujaf-414	48	14	of	of	ADP
gujaf-414	48	15	work	work	NOUN
gujaf-414	48	16	a	a	DET
gujaf-414	48	17	staff	staff	NOUN
gujaf-414	48	18	completes	complete	VERB
gujaf-414	48	19	.	.	PUNCT
gujaf-414	49	1	fali	fali	PROPN
gujaf-414	49	2	et	et	PROPN
gujaf-414	49	3	al	al	PROPN
gujaf-414	49	4	.	.	PROPN
gujaf-414	49	5	(	(	PUNCT
gujaf-414	49	6	2020	2020	NUM
gujaf-414	49	7	)	)	PUNCT
gujaf-414	49	8	,	,	PUNCT
gujaf-414	49	9	posited	posit	VERB
gujaf-414	49	10	that	that	SCONJ
gujaf-414	49	11	financial	financial	ADJ
gujaf-414	49	12	performance	performance	NOUN
gujaf-414	49	13	is	be	AUX
gujaf-414	49	14	a	a	DET
gujaf-414	49	15	subjective	subjective	ADJ
gujaf-414	49	16	measure	measure	NOUN
gujaf-414	49	17	of	of	ADP
gujaf-414	49	18	how	how	SCONJ
gujaf-414	49	19	well	well	ADV
gujaf-414	49	20	a	a	DET
gujaf-414	49	21	company	company	NOUN
gujaf-414	49	22	can	can	AUX
gujaf-414	49	23	harness	harness	VERB
gujaf-414	49	24	assets	asset	NOUN
gujaf-414	49	25	from	from	ADP
gujaf-414	49	26	its	its	PRON
gujaf-414	49	27	primary	primary	ADJ
gujaf-414	49	28	business	business	NOUN
gujaf-414	49	29	mode	mode	NOUN
gujaf-414	49	30	and	and	CCONJ
gujaf-414	49	31	generate	generate	VERB
gujaf-414	49	32	revenue	revenue	NOUN
gujaf-414	49	33	.	.	PUNCT
gujaf-414	50	1	often	often	ADV
gujaf-414	50	2	,	,	PUNCT
gujaf-414	50	3	the	the	DET
gujaf-414	50	4	term	term	NOUN
gujaf-414	50	5	is	be	AUX
gujaf-414	50	6	used	use	VERB
gujaf-414	50	7	as	as	ADP
gujaf-414	50	8	a	a	DET
gujaf-414	50	9	general	general	ADJ
gujaf-414	50	10	indicator	indicator	NOUN
gujaf-414	50	11	of	of	ADP
gujaf-414	50	12	the	the	DET
gujaf-414	50	13	overall	overall	ADJ
gujaf-414	50	14	financial	financial	ADJ
gujaf-414	50	15	performance	performance	NOUN
gujaf-414	50	16	of	of	ADP
gujaf-414	50	17	a	a	DET
gujaf-414	50	18	company	company	NOUN
gujaf-414	50	19	over	over	ADP
gujaf-414	50	20	a	a	DET
gujaf-414	50	21	given	give	VERB
gujaf-414	50	22	timeframe	timeframe	NOUN
gujaf-414	50	23	.	.	PUNCT
gujaf-414	51	1	analysts	analyst	NOUN
gujaf-414	51	2	and	and	CCONJ
gujaf-414	51	3	investors	investor	NOUN
gujaf-414	51	4	use	use	VERB
gujaf-414	51	5	financial	financial	ADJ
gujaf-414	51	6	performance	performance	NOUN
gujaf-414	51	7	to	to	PART
gujaf-414	51	8	compare	compare	VERB
gujaf-414	51	9	similar	similar	ADJ
gujaf-414	51	10	companies	company	NOUN
gujaf-414	51	11	across	across	ADP
gujaf-414	51	12	the	the	DET
gujaf-414	51	13	same	same	ADJ
gujaf-414	51	14	industry	industry	NOUN
gujaf-414	51	15	,	,	PUNCT
gujaf-414	51	16	or	or	CCONJ
gujaf-414	51	17	to	to	PART
gujaf-414	51	18	aggregate	aggregate	VERB
gujaf-414	51	19	industries	industry	NOUN
gujaf-414	51	20	or	or	CCONJ
gujaf-414	51	21	sectors	sector	NOUN
gujaf-414	51	22	(	(	PUNCT
gujaf-414	51	23	nworie	nworie	ADJ
gujaf-414	51	24	&	&	CCONJ
gujaf-414	51	25	ofoje	ofoje	NOUN
gujaf-414	51	26	2022	2022	NUM
gujaf-414	51	27	)	)	PUNCT
gujaf-414	51	28	.	.	PUNCT
gujaf-414	52	1	financial	financial	ADJ
gujaf-414	52	2	achievement	achievement	NOUN
gujaf-414	52	3	calls	call	VERB
gujaf-414	52	4	for	for	ADP
gujaf-414	52	5	concrete	concrete	ADJ
gujaf-414	52	6	consequences	consequence	NOUN
gujaf-414	52	7	in	in	ADP
gujaf-414	52	8	the	the	DET
gujaf-414	52	9	strategies	strategy	NOUN
gujaf-414	52	10	and	and	CCONJ
gujaf-414	52	11	practices	practice	NOUN
gujaf-414	52	12	of	of	ADP
gujaf-414	52	13	a	a	DET
gujaf-414	52	14	company	company	NOUN
gujaf-414	52	15	.	.	PUNCT
gujaf-414	53	1	those	those	DET
gujaf-414	53	2	results	result	NOUN
gujaf-414	53	3	are	be	AUX
gujaf-414	53	4	reflected	reflect	VERB
gujaf-414	53	5	in	in	ADP
gujaf-414	53	6	the	the	DET
gujaf-414	53	7	company	company	NOUN
gujaf-414	53	8	's	's	PART
gujaf-414	53	9	return	return	NOUN
gujaf-414	53	10	on	on	ADP
gujaf-414	53	11	investment	investment	NOUN
gujaf-414	53	12	,	,	PUNCT
gujaf-414	53	13	asset	asset	NOUN
gujaf-414	53	14	benefit	benefit	NOUN
gujaf-414	53	15	,	,	PUNCT
gujaf-414	53	16	value	value	NOUN
gujaf-414	53	17	-	-	PUNCT
gujaf-414	53	18	added	add	VERB
gujaf-414	53	19	,	,	PUNCT
gujaf-414	53	20	etc	etc	X
gujaf-414	53	21	.	.	X
gujaf-414	53	22	financial	financial	ADJ
gujaf-414	53	23	performance	performance	NOUN
gujaf-414	53	24	is	be	AUX
gujaf-414	53	25	one	one	NUM
gujaf-414	53	26	of	of	ADP
gujaf-414	53	27	the	the	DET
gujaf-414	53	28	most	most	ADV
gujaf-414	53	29	important	important	ADJ
gujaf-414	53	30	variables	variable	NOUN
gujaf-414	53	31	in	in	ADP
gujaf-414	53	32	management	management	NOUN
gujaf-414	53	33	research	research	NOUN
gujaf-414	53	34	and	and	CCONJ
gujaf-414	53	35	arguably	arguably	ADV
gujaf-414	53	36	the	the	DET
gujaf-414	53	37	most	most	ADV
gujaf-414	53	38	important	important	ADJ
gujaf-414	53	39	indicator	indicator	NOUN
gujaf-414	53	40	of	of	ADP
gujaf-414	53	41	any	any	DET
gujaf-414	53	42	organization	organization	NOUN
gujaf-414	53	43	.	.	PUNCT
gujaf-414	54	1	performance	performance	NOUN
gujaf-414	54	2	is	be	AUX
gujaf-414	54	3	the	the	DET
gujaf-414	54	4	strategic	strategic	ADJ
gujaf-414	54	5	outcome	outcome	NOUN
gujaf-414	54	6	that	that	SCONJ
gujaf-414	54	7	a	a	DET
gujaf-414	54	8	business	business	NOUN
gujaf-414	54	9	employs	employ	VERB
gujaf-414	54	10	to	to	PART
gujaf-414	54	11	accomplish	accomplish	VERB
gujaf-414	54	12	its	its	PRON
gujaf-414	54	13	goals	goal	NOUN
gujaf-414	54	14	.	.	PUNCT
gujaf-414	55	1	any	any	DET
gujaf-414	55	2	corporate	corporate	ADJ
gujaf-414	55	3	management	management	NOUN
gujaf-414	55	4	or	or	CCONJ
gujaf-414	55	5	business	business	NOUN
gujaf-414	55	6	owner	owner	NOUN
gujaf-414	55	7	's	's	PART
gujaf-414	55	8	top	top	ADJ
gujaf-414	55	9	priority	priority	NOUN
gujaf-414	55	10	is	be	AUX
gujaf-414	55	11	efficiency	efficiency	NOUN
gujaf-414	55	12	.	.	PUNCT
gujaf-414	56	1	the	the	DET
gujaf-414	56	2	level	level	NOUN
gujaf-414	56	3	of	of	ADP
gujaf-414	56	4	an	an	DET
gujaf-414	56	5	organization	organization	NOUN
gujaf-414	56	6	's	's	PART
gujaf-414	56	7	ability	ability	NOUN
gujaf-414	56	8	to	to	PART
gujaf-414	56	9	accomplish	accomplish	VERB
gujaf-414	56	10	its	its	PRON
gujaf-414	56	11	set	set	ADJ
gujaf-414	56	12	goals	goal	NOUN
gujaf-414	56	13	,	,	PUNCT
gujaf-414	56	14	including	include	VERB
gujaf-414	56	15	a	a	DET
gujaf-414	56	16	measure	measure	NOUN
gujaf-414	56	17	of	of	ADP
gujaf-414	56	18	overall	overall	ADJ
gujaf-414	56	19	competitiveness	competitiveness	NOUN
gujaf-414	56	20	,	,	PUNCT
gujaf-414	56	21	is	be	AUX
gujaf-414	56	22	the	the	DET
gujaf-414	56	23	level	level	NOUN
gujaf-414	56	24	of	of	ADP
gujaf-414	56	25	performance	performance	NOUN
gujaf-414	56	26	.	.	PUNCT
gujaf-414	57	1	a	a	DET
gujaf-414	57	2	company	company	NOUN
gujaf-414	57	3	's	's	PART
gujaf-414	57	4	performance	performance	NOUN
gujaf-414	57	5	can	can	AUX
gujaf-414	57	6	provide	provide	VERB
gujaf-414	57	7	corporate	corporate	ADJ
gujaf-414	57	8	management	management	NOUN
gujaf-414	57	9	with	with	ADP
gujaf-414	57	10	information	information	NOUN
gujaf-414	57	11	about	about	ADP
gujaf-414	57	12	the	the	DET
gujaf-414	57	13	financial	financial	ADJ
gujaf-414	57	14	and	and	CCONJ
gujaf-414	57	15	non	non	ADJ
gujaf-414	57	16	-	-	ADJ
gujaf-414	57	17	financial	financial	ADJ
gujaf-414	57	18	conditions	condition	NOUN
gujaf-414	57	19	at	at	ADP
gujaf-414	57	20	the	the	DET
gujaf-414	57	21	time	time	NOUN
gujaf-414	57	22	of	of	ADP
gujaf-414	57	23	evaluation	evaluation	NOUN
gujaf-414	57	24	.	.	PUNCT
gujaf-414	58	1	(	(	PUNCT
gujaf-414	58	2	abdullahi	abdullahi	NOUN
gujaf-414	58	3	et	et	PROPN
gujaf-414	58	4	al	al	PROPN
gujaf-414	58	5	.	.	PROPN
gujaf-414	58	6	,	,	PUNCT
gujaf-414	58	7	2023	2023	NUM
gujaf-414	58	8	)	)	PUNCT
gujaf-414	58	9	.	.	PUNCT
gujaf-414	59	1	according	accord	VERB
gujaf-414	59	2	to	to	ADP
gujaf-414	59	3	igwe	igwe	PROPN
gujaf-414	59	4	et	et	PROPN
gujaf-414	59	5	al	al	PROPN
gujaf-414	59	6	.	.	PROPN
gujaf-414	60	1	(	(	PUNCT
gujaf-414	60	2	2017	2017	NUM
gujaf-414	60	3	)	)	PUNCT
gujaf-414	60	4	performance	performance	NOUN
gujaf-414	60	5	is	be	AUX
gujaf-414	60	6	a	a	DET
gujaf-414	60	7	matrix	matrix	NOUN
gujaf-414	60	8	for	for	ADP
gujaf-414	60	9	how	how	SCONJ
gujaf-414	60	10	effectively	effectively	ADV
gujaf-414	60	11	a	a	DET
gujaf-414	60	12	management	management	NOUN
gujaf-414	60	13	team	team	NOUN
gujaf-414	60	14	generates	generate	VERB
gujaf-414	60	15	income	income	NOUN
gujaf-414	60	16	using	use	VERB
gujaf-414	60	17	all	all	DET
gujaf-414	60	18	available	available	ADJ
gujaf-414	60	19	resources	resource	NOUN
gujaf-414	60	20	.	.	PUNCT
gujaf-414	61	1	because	because	SCONJ
gujaf-414	61	2	it	it	PRON
gujaf-414	61	3	can	can	AUX
gujaf-414	61	4	be	be	AUX
gujaf-414	61	5	used	use	VERB
gujaf-414	61	6	to	to	PART
gujaf-414	61	7	forecast	forecast	VERB
gujaf-414	61	8	the	the	DET
gujaf-414	61	9	company	company	NOUN
gujaf-414	61	10	's	's	PART
gujaf-414	61	11	future	future	ADJ
gujaf-414	61	12	earnings	earning	NOUN
gujaf-414	61	13	,	,	PUNCT
gujaf-414	61	14	investors	investor	NOUN
gujaf-414	61	15	are	be	AUX
gujaf-414	61	16	interested	interested	ADJ
gujaf-414	61	17	in	in	ADP
gujaf-414	61	18	a	a	DET
gujaf-414	61	19	company	company	NOUN
gujaf-414	61	20	's	's	PART
gujaf-414	61	21	success	success	NOUN
gujaf-414	61	22	.	.	PUNCT
gujaf-414	62	1	some	some	PRON
gujaf-414	62	2	of	of	ADP
gujaf-414	62	3	the	the	DET
gujaf-414	62	4	many	many	ADJ
gujaf-414	62	5	metrics	metric	NOUN
gujaf-414	62	6	used	use	VERB
gujaf-414	62	7	by	by	ADP
gujaf-414	62	8	academics	academic	NOUN
gujaf-414	62	9	to	to	PART
gujaf-414	62	10	evaluate	evaluate	VERB
gujaf-414	62	11	performance	performance	NOUN
gujaf-414	62	12	include	include	VERB
gujaf-414	62	13	the	the	DET
gujaf-414	62	14	return	return	NOUN
gujaf-414	62	15	on	on	ADP
gujaf-414	62	16	assets	asset	NOUN
gujaf-414	62	17	(	(	PUNCT
gujaf-414	62	18	roa	roa	NOUN
gujaf-414	62	19	)	)	PUNCT
gujaf-414	62	20	,	,	PUNCT
gujaf-414	62	21	price	price	NOUN
gujaf-414	62	22	earnings	earning	NOUN
gujaf-414	62	23	ratio	ratio	NOUN
gujaf-414	62	24	(	(	PUNCT
gujaf-414	62	25	per	per	ADP
gujaf-414	62	26	)	)	PUNCT
gujaf-414	62	27	,	,	PUNCT
gujaf-414	62	28	and	and	CCONJ
gujaf-414	62	29	return	return	VERB
gujaf-414	62	30	on	on	ADP
gujaf-414	62	31	equity	equity	NOUN
gujaf-414	62	32	(	(	PUNCT
gujaf-414	62	33	roe	roe	PROPN
gujaf-414	62	34	)	)	PUNCT
gujaf-414	62	35	(	(	PUNCT
gujaf-414	62	36	haddad	haddad	PROPN
gujaf-414	62	37	et	et	PROPN
gujaf-414	62	38	al	al	PROPN
gujaf-414	62	39	.	.	PROPN
gujaf-414	62	40	,	,	PUNCT
gujaf-414	62	41	2021	2021	NUM
gujaf-414	62	42	;	;	PUNCT
gujaf-414	62	43	ugwu	ugwu	PROPN
gujaf-414	62	44	et	et	PROPN
gujaf-414	62	45	al	al	PROPN
gujaf-414	62	46	.	.	PROPN
gujaf-414	62	47	,	,	PUNCT
gujaf-414	62	48	2020	2020	NUM
gujaf-414	62	49	)	)	PUNCT
gujaf-414	62	50	.	.	PUNCT
gujaf-414	63	1	in	in	ADP
gujaf-414	63	2	this	this	DET
gujaf-414	63	3	study	study	NOUN
gujaf-414	63	4	,	,	PUNCT
gujaf-414	63	5	the	the	DET
gujaf-414	63	6	main	main	ADJ
gujaf-414	63	7	criterion	criterion	NOUN
gujaf-414	63	8	for	for	ADP
gujaf-414	63	9	assessing	assess	VERB
gujaf-414	63	10	financial	financial	ADJ
gujaf-414	63	11	performance	performance	NOUN
gujaf-414	63	12	was	be	AUX
gujaf-414	63	13	roa	roa	PROPN
gujaf-414	63	14	.	.	PUNCT
gujaf-414	64	1	risk	risk	NOUN
gujaf-414	64	2	management	management	NOUN
gujaf-414	64	3	committee	committee	PROPN
gujaf-414	64	4	risk	risk	NOUN
gujaf-414	64	5	management	management	NOUN
gujaf-414	64	6	committee	committee	NOUN
gujaf-414	64	7	refers	refer	VERB
gujaf-414	64	8	to	to	ADP
gujaf-414	64	9	subcommittee	subcommittee	NOUN
gujaf-414	64	10	of	of	ADP
gujaf-414	64	11	the	the	DET
gujaf-414	64	12	board	board	NOUN
gujaf-414	64	13	of	of	ADP
gujaf-414	64	14	directors	director	NOUN
gujaf-414	64	15	that	that	PRON
gujaf-414	64	16	whose	whose	DET
gujaf-414	64	17	function	function	NOUN
gujaf-414	64	18	is	be	AUX
gujaf-414	64	19	to	to	PART
gujaf-414	64	20	identify	identify	VERB
gujaf-414	64	21	potential	potential	ADJ
gujaf-414	64	22	risks	risk	NOUN
gujaf-414	64	23	in	in	ADP
gujaf-414	64	24	advance	advance	NOUN
gujaf-414	64	25	,	,	PUNCT
gujaf-414	64	26	analyze	analyze	VERB
gujaf-414	64	27	them	they	PRON
gujaf-414	64	28	and	and	CCONJ
gujaf-414	64	29	take	take	VERB
gujaf-414	64	30	precautionary	precautionary	ADJ
gujaf-414	64	31	steps	step	NOUN
gujaf-414	64	32	to	to	PART
gujaf-414	64	33	curb	curb	VERB
gujaf-414	64	34	the	the	DET
gujaf-414	64	35	risk	risk	NOUN
gujaf-414	64	36	.	.	PUNCT
gujaf-414	65	1	when	when	SCONJ
gujaf-414	65	2	an	an	DET
gujaf-414	65	3	entity	entity	NOUN
gujaf-414	65	4	makes	make	VERB
gujaf-414	65	5	an	an	DET
gujaf-414	65	6	investment	investment	NOUN
gujaf-414	65	7	decision	decision	NOUN
gujaf-414	65	8	,	,	PUNCT
gujaf-414	65	9	it	it	PRON
gujaf-414	65	10	exposes	expose	VERB
gujaf-414	65	11	itself	itself	PRON
gujaf-414	65	12	to	to	ADP
gujaf-414	65	13	several	several	ADJ
gujaf-414	65	14	financial	financial	ADJ
gujaf-414	65	15	risks	risk	NOUN
gujaf-414	65	16	.	.	PUNCT
gujaf-414	66	1	the	the	DET
gujaf-414	66	2	quantum	quantum	NOUN
gujaf-414	66	3	of	of	ADP
gujaf-414	66	4	such	such	ADJ
gujaf-414	66	5	risks	risk	NOUN
gujaf-414	66	6	depends	depend	VERB
gujaf-414	66	7	on	on	ADP
gujaf-414	66	8	the	the	DET
gujaf-414	66	9	nature	nature	NOUN
gujaf-414	66	10	of	of	ADP
gujaf-414	66	11	the	the	DET
gujaf-414	66	12	investment	investment	NOUN
gujaf-414	66	13	(	(	PUNCT
gujaf-414	66	14	karim	karim	PROPN
gujaf-414	66	15	,	,	PUNCT
gujaf-414	66	16	2024	2024	NUM
gujaf-414	66	17	)	)	PUNCT
gujaf-414	66	18	.	.	PUNCT
gujaf-414	67	1	when	when	SCONJ
gujaf-414	67	2	it	it	PRON
gujaf-414	67	3	comes	come	VERB
gujaf-414	67	4	to	to	ADP
gujaf-414	67	5	the	the	DET
gujaf-414	67	6	corporation	corporation	NOUN
gujaf-414	67	7	's	's	PART
gujaf-414	67	8	risk	risk	NOUN
gujaf-414	67	9	tolerance	tolerance	NOUN
gujaf-414	67	10	,	,	PUNCT
gujaf-414	67	11	the	the	DET
gujaf-414	67	12	process	process	NOUN
gujaf-414	67	13	for	for	ADP
gujaf-414	67	14	managing	manage	VERB
gujaf-414	67	15	and	and	CCONJ
gujaf-414	67	16	enforcing	enforce	VERB
gujaf-414	67	17	that	that	DET
gujaf-414	67	18	risk	risk	NOUN
gujaf-414	67	19	,	,	PUNCT
gujaf-414	67	20	and	and	CCONJ
gujaf-414	67	21	the	the	DET
gujaf-414	67	22	governance	governance	NOUN
gujaf-414	67	23	architecture	architecture	NOUN
gujaf-414	67	24	that	that	PRON
gujaf-414	67	25	supports	support	VERB
gujaf-414	67	26	those	those	DET
gujaf-414	67	27	activities	activity	NOUN
gujaf-414	67	28	,	,	PUNCT
gujaf-414	67	29	the	the	DET
gujaf-414	67	30	committee	committee	NOUN
gujaf-414	67	31	provides	provide	VERB
gujaf-414	67	32	support	support	NOUN
gujaf-414	67	33	to	to	ADP
gujaf-414	67	34	the	the	DET
gujaf-414	67	35	board	board	NOUN
gujaf-414	67	36	of	of	ADP
gujaf-414	67	37	directors	director	NOUN
gujaf-414	67	38	as	as	SCONJ
gujaf-414	67	39	it	it	PRON
gujaf-414	67	40	fulfills	fulfill	VERB
gujaf-414	67	41	its	its	PRON
gujaf-414	67	42	regulatory	regulatory	ADJ
gujaf-414	67	43	obligations	obligation	NOUN
gujaf-414	67	44	(	(	PUNCT
gujaf-414	67	45	karim	karim	PROPN
gujaf-414	67	46	,	,	PUNCT
gujaf-414	67	47	2024	2024	NUM
gujaf-414	67	48	)	)	PUNCT
gujaf-414	67	49	.	.	PUNCT
gujaf-414	68	1	risk	risk	NOUN
gujaf-414	68	2	committee	committee	PROPN
gujaf-414	68	3	independence	independence	PROPN
gujaf-414	68	4	gusau	gusau	PROPN
gujaf-414	68	5	journal	journal	PROPN
gujaf-414	68	6	of	of	ADP
gujaf-414	68	7	accounting	accounting	NOUN
gujaf-414	68	8	and	and	CCONJ
gujaf-414	68	9	finance	finance	NOUN
gujaf-414	68	10	,	,	PUNCT
gujaf-414	68	11	vol.6	vol.6	PROPN
gujaf-414	68	12	,	,	PUNCT
gujaf-414	68	13	issue	issue	NOUN
gujaf-414	68	14	2	2	NUM
gujaf-414	68	15	,	,	PUNCT
gujaf-414	68	16	april	april	PROPN
gujaf-414	68	17	,	,	PUNCT
gujaf-414	68	18	2025	2025	NUM
gujaf-414	68	19	39	39	NUM
gujaf-414	68	20	independent	independent	ADJ
gujaf-414	68	21	directors	director	NOUN
gujaf-414	68	22	are	be	AUX
gujaf-414	68	23	referred	refer	VERB
gujaf-414	68	24	to	to	ADP
gujaf-414	68	25	as	as	ADP
gujaf-414	68	26	external	external	ADJ
gujaf-414	68	27	non	non	ADJ
gujaf-414	68	28	-	-	ADJ
gujaf-414	68	29	executive	executive	ADJ
gujaf-414	68	30	directors	director	NOUN
gujaf-414	68	31	.	.	PUNCT
gujaf-414	69	1	they	they	PRON
gujaf-414	69	2	are	be	AUX
gujaf-414	69	3	referred	refer	VERB
gujaf-414	69	4	to	to	ADP
gujaf-414	69	5	as	as	ADP
gujaf-414	69	6	independent	independent	ADJ
gujaf-414	69	7	directors	director	NOUN
gujaf-414	69	8	because	because	SCONJ
gujaf-414	69	9	they	they	PRON
gujaf-414	69	10	have	have	VERB
gujaf-414	69	11	no	no	DET
gujaf-414	69	12	personal	personal	ADJ
gujaf-414	69	13	or	or	CCONJ
gujaf-414	69	14	professional	professional	ADJ
gujaf-414	69	15	connections	connection	NOUN
gujaf-414	69	16	to	to	ADP
gujaf-414	69	17	the	the	DET
gujaf-414	69	18	corporation	corporation	NOUN
gujaf-414	69	19	(	(	PUNCT
gujaf-414	69	20	oyedokun	oyedokun	NOUN
gujaf-414	69	21	,	,	PUNCT
gujaf-414	69	22	2019	2019	NUM
gujaf-414	69	23	)	)	PUNCT
gujaf-414	69	24	.	.	PUNCT
gujaf-414	70	1	to	to	PART
gujaf-414	70	2	put	put	VERB
gujaf-414	70	3	it	it	PRON
gujaf-414	70	4	another	another	DET
gujaf-414	70	5	way	way	NOUN
gujaf-414	70	6	,	,	PUNCT
gujaf-414	70	7	an	an	DET
gujaf-414	70	8	individual	individual	NOUN
gujaf-414	70	9	who	who	PRON
gujaf-414	70	10	serves	serve	VERB
gujaf-414	70	11	as	as	ADP
gujaf-414	70	12	an	an	DET
gujaf-414	70	13	independent	independent	ADJ
gujaf-414	70	14	director	director	NOUN
gujaf-414	70	15	on	on	ADP
gujaf-414	70	16	the	the	DET
gujaf-414	70	17	risk	risk	NOUN
gujaf-414	70	18	management	management	NOUN
gujaf-414	70	19	committee	committee	NOUN
gujaf-414	70	20	is	be	AUX
gujaf-414	70	21	not	not	PART
gujaf-414	70	22	personally	personally	ADV
gujaf-414	70	23	connected	connect	VERB
gujaf-414	70	24	to	to	ADP
gujaf-414	70	25	the	the	DET
gujaf-414	70	26	company	company	NOUN
gujaf-414	70	27	's	's	PART
gujaf-414	70	28	executives	executive	NOUN
gujaf-414	70	29	.	.	PUNCT
gujaf-414	71	1	since	since	SCONJ
gujaf-414	71	2	they	they	PRON
gujaf-414	71	3	have	have	VERB
gujaf-414	71	4	no	no	DET
gujaf-414	71	5	close	close	ADJ
gujaf-414	71	6	connection	connection	NOUN
gujaf-414	71	7	with	with	ADP
gujaf-414	71	8	the	the	DET
gujaf-414	71	9	company	company	NOUN
gujaf-414	71	10	,	,	PUNCT
gujaf-414	71	11	independent	independent	ADJ
gujaf-414	71	12	directors	director	NOUN
gujaf-414	71	13	tend	tend	VERB
gujaf-414	71	14	to	to	PART
gujaf-414	71	15	act	act	VERB
gujaf-414	71	16	objectively	objectively	ADV
gujaf-414	71	17	so	so	SCONJ
gujaf-414	71	18	as	as	SCONJ
gujaf-414	71	19	to	to	PART
gujaf-414	71	20	align	align	VERB
gujaf-414	71	21	the	the	DET
gujaf-414	71	22	management	management	NOUN
gujaf-414	71	23	interest	interest	NOUN
gujaf-414	71	24	with	with	ADP
gujaf-414	71	25	those	those	PRON
gujaf-414	71	26	of	of	ADP
gujaf-414	71	27	the	the	DET
gujaf-414	71	28	shareholders	shareholder	NOUN
gujaf-414	71	29	.	.	PUNCT
gujaf-414	72	1	many	many	ADJ
gujaf-414	72	2	individuals	individual	NOUN
gujaf-414	72	3	think	think	VERB
gujaf-414	72	4	that	that	SCONJ
gujaf-414	72	5	the	the	DET
gujaf-414	72	6	risk	risk	NOUN
gujaf-414	72	7	management	management	NOUN
gujaf-414	72	8	committee	committee	NOUN
gujaf-414	72	9	's	's	PART
gujaf-414	72	10	independence	independence	NOUN
gujaf-414	72	11	from	from	ADP
gujaf-414	72	12	management	management	NOUN
gujaf-414	72	13	and	and	CCONJ
gujaf-414	72	14	governance	governance	NOUN
gujaf-414	72	15	is	be	AUX
gujaf-414	72	16	demonstrated	demonstrate	VERB
gujaf-414	72	17	by	by	ADP
gujaf-414	72	18	the	the	DET
gujaf-414	72	19	participation	participation	NOUN
gujaf-414	72	20	of	of	ADP
gujaf-414	72	21	a	a	DET
gujaf-414	72	22	substantial	substantial	ADJ
gujaf-414	72	23	number	number	NOUN
gujaf-414	72	24	of	of	ADP
gujaf-414	72	25	non	non	ADJ
gujaf-414	72	26	-	-	ADJ
gujaf-414	72	27	executive	executive	ADJ
gujaf-414	72	28	board	board	NOUN
gujaf-414	72	29	members	member	NOUN
gujaf-414	72	30	(	(	PUNCT
gujaf-414	72	31	lamidi	lamidi	PROPN
gujaf-414	72	32	et	et	PROPN
gujaf-414	72	33	al	al	PROPN
gujaf-414	72	34	.	.	PROPN
gujaf-414	72	35	,	,	PUNCT
gujaf-414	72	36	2022	2022	NUM
gujaf-414	72	37	)	)	PUNCT
gujaf-414	72	38	.	.	PUNCT
gujaf-414	73	1	many	many	ADJ
gujaf-414	73	2	studies	study	NOUN
gujaf-414	73	3	have	have	AUX
gujaf-414	73	4	studied	study	VERB
gujaf-414	73	5	the	the	DET
gujaf-414	73	6	relationship	relationship	NOUN
gujaf-414	73	7	between	between	ADP
gujaf-414	73	8	financial	financial	ADJ
gujaf-414	73	9	performance	performance	NOUN
gujaf-414	73	10	and	and	CCONJ
gujaf-414	73	11	the	the	DET
gujaf-414	73	12	independence	independence	NOUN
gujaf-414	73	13	of	of	ADP
gujaf-414	73	14	risk	risk	NOUN
gujaf-414	73	15	management	management	NOUN
gujaf-414	73	16	committees	committee	NOUN
gujaf-414	73	17	.	.	PUNCT
gujaf-414	74	1	while	while	SCONJ
gujaf-414	74	2	some	some	PRON
gujaf-414	74	3	of	of	ADP
gujaf-414	74	4	these	these	DET
gujaf-414	74	5	research	research	NOUN
gujaf-414	74	6	(	(	PUNCT
gujaf-414	74	7	abubakar	abubakar	PROPN
gujaf-414	74	8	et	et	PROPN
gujaf-414	74	9	al	al	PROPN
gujaf-414	74	10	.	.	PROPN
gujaf-414	74	11	,	,	PUNCT
gujaf-414	74	12	2018	2018	NUM
gujaf-414	74	13	;	;	PUNCT
gujaf-414	74	14	fali	fali	PROPN
gujaf-414	74	15	et	et	PROPN
gujaf-414	74	16	al	al	PROPN
gujaf-414	74	17	.	.	PROPN
gujaf-414	74	18	,	,	PUNCT
gujaf-414	74	19	2020	2020	NUM
gujaf-414	74	20	)	)	PUNCT
gujaf-414	74	21	found	find	VERB
gujaf-414	74	22	no	no	DET
gujaf-414	74	23	relationship	relationship	NOUN
gujaf-414	74	24	between	between	ADP
gujaf-414	74	25	risk	risk	NOUN
gujaf-414	74	26	management	management	NOUN
gujaf-414	74	27	committee	committee	NOUN
gujaf-414	74	28	independence	independence	NOUN
gujaf-414	74	29	and	and	CCONJ
gujaf-414	74	30	financial	financial	ADJ
gujaf-414	74	31	performance	performance	NOUN
gujaf-414	74	32	,	,	PUNCT
gujaf-414	74	33	others	other	NOUN
gujaf-414	74	34	(	(	PUNCT
gujaf-414	74	35	aldhamari	aldhamari	PROPN
gujaf-414	74	36	et	et	PROPN
gujaf-414	74	37	al	al	PROPN
gujaf-414	74	38	.	.	PROPN
gujaf-414	74	39	,	,	PUNCT
gujaf-414	74	40	2020	2020	NUM
gujaf-414	74	41	;	;	PUNCT
gujaf-414	74	42	malik	malik	PROPN
gujaf-414	74	43	et	et	PROPN
gujaf-414	74	44	al	al	PROPN
gujaf-414	74	45	.	.	PROPN
gujaf-414	74	46	,	,	PUNCT
gujaf-414	74	47	2019	2019	NUM
gujaf-414	74	48	)	)	PUNCT
gujaf-414	74	49	found	find	VERB
gujaf-414	74	50	significant	significant	ADJ
gujaf-414	74	51	relationship	relationship	NOUN
gujaf-414	74	52	between	between	ADP
gujaf-414	74	53	risk	risk	NOUN
gujaf-414	74	54	management	management	NOUN
gujaf-414	74	55	committee	committee	NOUN
gujaf-414	74	56	independence	independence	NOUN
gujaf-414	74	57	and	and	CCONJ
gujaf-414	74	58	financial	financial	ADJ
gujaf-414	74	59	performance	performance	NOUN
gujaf-414	74	60	.	.	PUNCT
gujaf-414	75	1	the	the	DET
gujaf-414	75	2	study	study	NOUN
gujaf-414	75	3	states	state	VERB
gujaf-414	75	4	it	it	PRON
gujaf-414	75	5	second	second	ADJ
gujaf-414	75	6	hypothesis	hypothesis	NOUN
gujaf-414	75	7	as	as	SCONJ
gujaf-414	75	8	follows	follow	VERB
gujaf-414	75	9	:	:	PUNCT
gujaf-414	75	10	h01	h01	NOUN
gujaf-414	75	11	:	:	PUNCT
gujaf-414	75	12	risk	risk	NOUN
gujaf-414	75	13	management	management	NOUN
gujaf-414	75	14	committee	committee	NOUN
gujaf-414	75	15	independence	independence	NOUN
gujaf-414	75	16	has	have	VERB
gujaf-414	75	17	no	no	DET
gujaf-414	75	18	significant	significant	ADJ
gujaf-414	75	19	effect	effect	NOUN
gujaf-414	75	20	on	on	ADP
gujaf-414	75	21	the	the	DET
gujaf-414	75	22	financial	financial	ADJ
gujaf-414	75	23	performance	performance	NOUN
gujaf-414	75	24	of	of	ADP
gujaf-414	75	25	listed	list	VERB
gujaf-414	75	26	deposit	deposit	NOUN
gujaf-414	75	27	money	money	NOUN
gujaf-414	75	28	banks	bank	NOUN
gujaf-414	75	29	in	in	ADP
gujaf-414	75	30	nigeria	nigeria	PROPN
gujaf-414	75	31	.	.	PUNCT
gujaf-414	76	1	risk	risk	NOUN
gujaf-414	76	2	committee	committee	NOUN
gujaf-414	76	3	size	size	NOUN
gujaf-414	76	4	the	the	DET
gujaf-414	76	5	total	total	ADJ
gujaf-414	76	6	number	number	NOUN
gujaf-414	76	7	of	of	ADP
gujaf-414	76	8	members	member	NOUN
gujaf-414	76	9	of	of	ADP
gujaf-414	76	10	a	a	DET
gujaf-414	76	11	risk	risk	NOUN
gujaf-414	76	12	management	management	NOUN
gujaf-414	76	13	committee	committee	NOUN
gujaf-414	76	14	is	be	AUX
gujaf-414	76	15	referred	refer	VERB
gujaf-414	76	16	to	to	ADP
gujaf-414	76	17	as	as	ADP
gujaf-414	76	18	the	the	DET
gujaf-414	76	19	committee	committee	NOUN
gujaf-414	76	20	's	's	PART
gujaf-414	76	21	size	size	NOUN
gujaf-414	76	22	.	.	PUNCT
gujaf-414	77	1	the	the	DET
gujaf-414	77	2	success	success	NOUN
gujaf-414	77	3	of	of	ADP
gujaf-414	77	4	a	a	DET
gujaf-414	77	5	committee	committee	NOUN
gujaf-414	77	6	is	be	AUX
gujaf-414	77	7	frequently	frequently	ADV
gujaf-414	77	8	dependent	dependent	ADJ
gujaf-414	77	9	on	on	ADP
gujaf-414	77	10	its	its	PRON
gujaf-414	77	11	size	size	NOUN
gujaf-414	77	12	,	,	PUNCT
gujaf-414	77	13	or	or	CCONJ
gujaf-414	77	14	resources	resource	NOUN
gujaf-414	77	15	(	(	PUNCT
gujaf-414	77	16	omotoye	omotoye	VERB
gujaf-414	77	17	et	et	PROPN
gujaf-414	77	18	al	al	PROPN
gujaf-414	77	19	.	.	PROPN
gujaf-414	77	20	,	,	PUNCT
gujaf-414	77	21	2021	2021	NUM
gujaf-414	77	22	)	)	PUNCT
gujaf-414	77	23	.	.	PUNCT
gujaf-414	78	1	a	a	DET
gujaf-414	78	2	larger	large	ADJ
gujaf-414	78	3	risk	risk	NOUN
gujaf-414	78	4	management	management	NOUN
gujaf-414	78	5	committee	committee	NOUN
gujaf-414	78	6	with	with	ADP
gujaf-414	78	7	more	more	ADV
gujaf-414	78	8	diverse	diverse	ADJ
gujaf-414	78	9	knowledge	knowledge	NOUN
gujaf-414	78	10	,	,	PUNCT
gujaf-414	78	11	by	by	ADP
gujaf-414	78	12	agency	agency	NOUN
gujaf-414	78	13	theory	theory	NOUN
gujaf-414	78	14	,	,	PUNCT
gujaf-414	78	15	may	may	AUX
gujaf-414	78	16	be	be	AUX
gujaf-414	78	17	able	able	ADJ
gujaf-414	78	18	to	to	PART
gujaf-414	78	19	better	well	ADV
gujaf-414	78	20	monitor	monitor	VERB
gujaf-414	78	21	management	management	NOUN
gujaf-414	78	22	behavior	behavior	NOUN
gujaf-414	78	23	about	about	ADP
gujaf-414	78	24	risk	risk	NOUN
gujaf-414	78	25	management	management	NOUN
gujaf-414	78	26	and	and	CCONJ
gujaf-414	78	27	ensure	ensure	VERB
gujaf-414	78	28	that	that	SCONJ
gujaf-414	78	29	investments	investment	NOUN
gujaf-414	78	30	are	be	AUX
gujaf-414	78	31	in	in	ADP
gujaf-414	78	32	line	line	NOUN
gujaf-414	78	33	with	with	ADP
gujaf-414	78	34	strategic	strategic	ADJ
gujaf-414	78	35	goals	goal	NOUN
gujaf-414	78	36	,	,	PUNCT
gujaf-414	78	37	assisting	assist	VERB
gujaf-414	78	38	in	in	ADP
gujaf-414	78	39	the	the	DET
gujaf-414	78	40	prevention	prevention	NOUN
gujaf-414	78	41	of	of	ADP
gujaf-414	78	42	financial	financial	ADJ
gujaf-414	78	43	crises	crisis	NOUN
gujaf-414	78	44	by	by	ADP
gujaf-414	78	45	reducing	reduce	VERB
gujaf-414	78	46	risk	risk	NOUN
gujaf-414	78	47	and	and	CCONJ
gujaf-414	78	48	adverse	adverse	ADJ
gujaf-414	78	49	selection	selection	NOUN
gujaf-414	78	50	that	that	PRON
gujaf-414	78	51	could	could	AUX
gujaf-414	78	52	negatively	negatively	ADV
gujaf-414	78	53	affect	affect	VERB
gujaf-414	78	54	performance	performance	NOUN
gujaf-414	78	55	(	(	PUNCT
gujaf-414	78	56	elamer	elamer	PROPN
gujaf-414	78	57	&	&	CCONJ
gujaf-414	78	58	benyazid	benyazid	PROPN
gujaf-414	78	59	,	,	PUNCT
gujaf-414	78	60	2018	2018	NUM
gujaf-414	78	61	)	)	PUNCT
gujaf-414	78	62	.	.	PUNCT
gujaf-414	79	1	numerous	numerous	ADJ
gujaf-414	79	2	studies	study	NOUN
gujaf-414	79	3	have	have	AUX
gujaf-414	79	4	been	be	AUX
gujaf-414	79	5	conducted	conduct	VERB
gujaf-414	79	6	on	on	ADP
gujaf-414	79	7	the	the	DET
gujaf-414	79	8	relationship	relationship	NOUN
gujaf-414	79	9	between	between	ADP
gujaf-414	79	10	risk	risk	NOUN
gujaf-414	79	11	management	management	NOUN
gujaf-414	79	12	committee	committee	NOUN
gujaf-414	79	13	size	size	NOUN
gujaf-414	79	14	and	and	CCONJ
gujaf-414	79	15	financial	financial	ADJ
gujaf-414	79	16	performance	performance	NOUN
gujaf-414	79	17	.	.	PUNCT
gujaf-414	80	1	some	some	PRON
gujaf-414	80	2	of	of	ADP
gujaf-414	80	3	these	these	DET
gujaf-414	80	4	studies	study	NOUN
gujaf-414	80	5	(	(	PUNCT
gujaf-414	80	6	alduneibat	alduneibat	NOUN
gujaf-414	80	7	,	,	PUNCT
gujaf-414	80	8	2023	2023	NUM
gujaf-414	80	9	;	;	PUNCT
gujaf-414	80	10	elamer	elamer	PROPN
gujaf-414	80	11	&	&	CCONJ
gujaf-414	80	12	benyazid	benyazid	PROPN
gujaf-414	80	13	,	,	PUNCT
gujaf-414	80	14	2018	2018	NUM
gujaf-414	80	15	;	;	PUNCT
gujaf-414	80	16	omotoye	omotoye	NOUN
gujaf-414	80	17	,	,	PUNCT
gujaf-414	80	18	et	et	PROPN
gujaf-414	80	19	al	al	PROPN
gujaf-414	80	20	.	.	PROPN
gujaf-414	80	21	,	,	PUNCT
gujaf-414	80	22	2021	2021	NUM
gujaf-414	80	23	)	)	PUNCT
gujaf-414	80	24	found	find	VERB
gujaf-414	80	25	a	a	DET
gujaf-414	80	26	significant	significant	ADJ
gujaf-414	80	27	relationship	relationship	NOUN
gujaf-414	80	28	between	between	ADP
gujaf-414	80	29	risk	risk	NOUN
gujaf-414	80	30	management	management	NOUN
gujaf-414	80	31	committee	committee	NOUN
gujaf-414	80	32	size	size	NOUN
gujaf-414	80	33	and	and	CCONJ
gujaf-414	80	34	financial	financial	ADJ
gujaf-414	80	35	performance	performance	NOUN
gujaf-414	80	36	,	,	PUNCT
gujaf-414	80	37	whereas	whereas	SCONJ
gujaf-414	80	38	others	other	NOUN
gujaf-414	80	39	(	(	PUNCT
gujaf-414	80	40	chukwujekwu	chukwujekwu	PROPN
gujaf-414	80	41	,	,	PUNCT
gujaf-414	80	42	et	et	PROPN
gujaf-414	80	43	al	al	PROPN
gujaf-414	80	44	.	.	PROPN
gujaf-414	80	45	,	,	PUNCT
gujaf-414	80	46	2020	2020	NUM
gujaf-414	80	47	;	;	PUNCT
gujaf-414	80	48	fali	fali	PROPN
gujaf-414	80	49	,	,	PUNCT
gujaf-414	80	50	et	et	PROPN
gujaf-414	80	51	al	al	PROPN
gujaf-414	80	52	.	.	PROPN
gujaf-414	80	53	,	,	PUNCT
gujaf-414	80	54	2020	2020	NUM
gujaf-414	80	55	)	)	PUNCT
gujaf-414	80	56	found	find	VERB
gujaf-414	80	57	no	no	DET
gujaf-414	80	58	relationship	relationship	NOUN
gujaf-414	80	59	between	between	ADP
gujaf-414	80	60	risk	risk	NOUN
gujaf-414	80	61	management	management	NOUN
gujaf-414	80	62	committee	committee	NOUN
gujaf-414	80	63	size	size	NOUN
gujaf-414	80	64	and	and	CCONJ
gujaf-414	80	65	financial	financial	ADJ
gujaf-414	80	66	performance	performance	NOUN
gujaf-414	80	67	of	of	ADP
gujaf-414	80	68	firms	firm	NOUN
gujaf-414	80	69	.	.	PUNCT
gujaf-414	81	1	based	base	VERB
gujaf-414	81	2	on	on	ADP
gujaf-414	81	3	this	this	PRON
gujaf-414	81	4	,	,	PUNCT
gujaf-414	81	5	the	the	DET
gujaf-414	81	6	study	study	NOUN
gujaf-414	81	7	formulated	formulate	VERB
gujaf-414	81	8	its	its	PRON
gujaf-414	81	9	first	first	ADJ
gujaf-414	81	10	hypothesis	hypothesis	NOUN
gujaf-414	81	11	as	as	ADP
gujaf-414	81	12	thus	thus	ADV
gujaf-414	81	13	:	:	PUNCT
gujaf-414	81	14	h02	h02	NOUN
gujaf-414	81	15	:	:	PUNCT
gujaf-414	81	16	risk	risk	NOUN
gujaf-414	81	17	management	management	NOUN
gujaf-414	81	18	committee	committee	NOUN
gujaf-414	81	19	size	size	NOUN
gujaf-414	81	20	has	have	VERB
gujaf-414	81	21	no	no	DET
gujaf-414	81	22	significant	significant	ADJ
gujaf-414	81	23	effect	effect	NOUN
gujaf-414	81	24	on	on	ADP
gujaf-414	81	25	the	the	DET
gujaf-414	81	26	financial	financial	ADJ
gujaf-414	81	27	performance	performance	NOUN
gujaf-414	81	28	of	of	ADP
gujaf-414	81	29	listed	list	VERB
gujaf-414	81	30	deposit	deposit	NOUN
gujaf-414	81	31	money	money	NOUN
gujaf-414	81	32	banks	bank	NOUN
gujaf-414	81	33	in	in	ADP
gujaf-414	81	34	nigeria	nigeria	PROPN
gujaf-414	81	35	.	.	PUNCT
gujaf-414	82	1	international	international	ADJ
gujaf-414	82	2	organization	organization	NOUN
gujaf-414	82	3	for	for	ADP
gujaf-414	82	4	standardization	standardization	NOUN
gujaf-414	82	5	(	(	PUNCT
gujaf-414	82	6	iso	iso	NOUN
gujaf-414	82	7	)	)	PUNCT
gujaf-414	82	8	27001	27001	NUM
gujaf-414	82	9	framework	framework	NOUN
gujaf-414	82	10	international	international	ADJ
gujaf-414	82	11	standardization	standardization	NOUN
gujaf-414	82	12	for	for	ADP
gujaf-414	82	13	organization	organization	NOUN
gujaf-414	82	14	(	(	PUNCT
gujaf-414	82	15	iso	iso	PROPN
gujaf-414	82	16	)	)	PUNCT
gujaf-414	82	17	,	,	PUNCT
gujaf-414	82	18	is	be	AUX
gujaf-414	82	19	the	the	DET
gujaf-414	82	20	world	world	NOUN
gujaf-414	82	21	’s	’s	PART
gujaf-414	82	22	best	well	ADV
gujaf-414	82	23	-	-	PUNCT
gujaf-414	82	24	known	know	VERB
gujaf-414	82	25	standard	standard	NOUN
gujaf-414	82	26	for	for	ADP
gujaf-414	82	27	information	information	NOUN
gujaf-414	82	28	security	security	NOUN
gujaf-414	82	29	management	management	NOUN
gujaf-414	82	30	systems	system	NOUN
gujaf-414	82	31	(	(	PUNCT
gujaf-414	82	32	isms	ism	NOUN
gujaf-414	82	33	)	)	PUNCT
gujaf-414	82	34	.	.	PUNCT
gujaf-414	83	1	it	it	PRON
gujaf-414	83	2	defines	define	VERB
gujaf-414	83	3	the	the	DET
gujaf-414	83	4	requirements	requirement	NOUN
gujaf-414	83	5	an	an	DET
gujaf-414	83	6	isms	ism	NOUN
gujaf-414	83	7	must	must	AUX
gujaf-414	83	8	meet	meet	VERB
gujaf-414	83	9	.	.	PUNCT
gujaf-414	84	1	the	the	DET
gujaf-414	84	2	iso	iso	PROPN
gujaf-414	84	3	27001	27001	NUM
gujaf-414	84	4	standard	standard	NOUN
gujaf-414	84	5	provides	provide	VERB
gujaf-414	84	6	companies	company	NOUN
gujaf-414	84	7	of	of	ADP
gujaf-414	84	8	any	any	DET
gujaf-414	84	9	size	size	NOUN
gujaf-414	84	10	and	and	CCONJ
gujaf-414	84	11	from	from	ADP
gujaf-414	84	12	all	all	DET
gujaf-414	84	13	sectors	sector	NOUN
gujaf-414	84	14	of	of	ADP
gujaf-414	84	15	activity	activity	NOUN
gujaf-414	84	16	with	with	ADP
gujaf-414	84	17	guidance	guidance	NOUN
gujaf-414	84	18	for	for	ADP
gujaf-414	84	19	establishing	establish	VERB
gujaf-414	84	20	,	,	PUNCT
gujaf-414	84	21	improving	improve	VERB
gujaf-414	84	22	,	,	PUNCT
gujaf-414	84	23	maintaining	maintain	VERB
gujaf-414	84	24	and	and	CCONJ
gujaf-414	84	25	continually	continually	ADV
gujaf-414	84	26	improving	improve	VERB
gujaf-414	84	27	an	an	DET
gujaf-414	84	28	information	information	NOUN
gujaf-414	84	29	security	security	NOUN
gujaf-414	84	30	management	management	NOUN
gujaf-414	84	31	system	system	NOUN
gujaf-414	84	32	.	.	PUNCT
gujaf-414	85	1	iso	iso	NOUN
gujaf-414	85	2	framework	framework	NOUN
gujaf-414	85	3	provides	provide	VERB
gujaf-414	85	4	a	a	DET
gujaf-414	85	5	framework	framework	NOUN
gujaf-414	85	6	and	and	CCONJ
gujaf-414	85	7	process	process	NOUN
gujaf-414	85	8	for	for	ADP
gujaf-414	85	9	managing	manage	VERB
gujaf-414	85	10	risk	risk	NOUN
gujaf-414	85	11	.	.	PUNCT
gujaf-414	86	1	it	it	PRON
gujaf-414	86	2	can	can	AUX
gujaf-414	86	3	be	be	AUX
gujaf-414	86	4	used	use	VERB
gujaf-414	86	5	by	by	ADP
gujaf-414	86	6	any	any	DET
gujaf-414	86	7	organization	organization	NOUN
gujaf-414	86	8	regardless	regardless	ADV
gujaf-414	86	9	of	of	ADP
gujaf-414	86	10	its	its	PRON
gujaf-414	86	11	size	size	NOUN
gujaf-414	86	12	,	,	PUNCT
gujaf-414	86	13	activity	activity	NOUN
gujaf-414	86	14	or	or	CCONJ
gujaf-414	86	15	sector	sector	NOUN
gujaf-414	86	16	(	(	PUNCT
gujaf-414	86	17	international	international	ADJ
gujaf-414	86	18	standardization	standardization	NOUN
gujaf-414	86	19	for	for	ADP
gujaf-414	86	20	organization	organization	NOUN
gujaf-414	86	21	[	[	X
gujaf-414	86	22	iso	iso	NOUN
gujaf-414	86	23	]	]	X
gujaf-414	86	24	,	,	PUNCT
gujaf-414	86	25	2022	2022	NUM
gujaf-414	86	26	)	)	PUNCT
gujaf-414	86	27	.	.	PUNCT
gujaf-414	87	1	iso	iso	PROPN
gujaf-414	87	2	helps	help	VERB
gujaf-414	87	3	organizations	organization	NOUN
gujaf-414	87	4	increase	increase	VERB
gujaf-414	87	5	the	the	DET
gujaf-414	87	6	likelihood	likelihood	NOUN
gujaf-414	87	7	of	of	ADP
gujaf-414	87	8	achieving	achieve	VERB
gujaf-414	87	9	objectives	objective	NOUN
gujaf-414	87	10	,	,	PUNCT
gujaf-414	87	11	improve	improve	VERB
gujaf-414	87	12	the	the	DET
gujaf-414	87	13	identification	identification	NOUN
gujaf-414	87	14	of	of	ADP
gujaf-414	87	15	opportunities	opportunity	NOUN
gujaf-414	87	16	and	and	CCONJ
gujaf-414	87	17	threats	threat	NOUN
gujaf-414	87	18	and	and	CCONJ
gujaf-414	87	19	effectively	effectively	ADV
gujaf-414	87	20	allocate	allocate	VERB
gujaf-414	87	21	and	and	CCONJ
gujaf-414	87	22	use	use	VERB
gujaf-414	87	23	resources	resource	NOUN
gujaf-414	87	24	for	for	ADP
gujaf-414	87	25	risk	risk	NOUN
gujaf-414	87	26	treatment	treatment	NOUN
gujaf-414	87	27	.	.	PUNCT
gujaf-414	88	1	several	several	ADJ
gujaf-414	88	2	studies	study	NOUN
gujaf-414	88	3	have	have	AUX
gujaf-414	88	4	been	be	AUX
gujaf-414	88	5	conducted	conduct	VERB
gujaf-414	88	6	on	on	ADP
gujaf-414	88	7	the	the	DET
gujaf-414	88	8	relationship	relationship	NOUN
gujaf-414	88	9	between	between	ADP
gujaf-414	88	10	iso	iso	NOUN
gujaf-414	88	11	and	and	CCONJ
gujaf-414	88	12	financial	financial	ADJ
gujaf-414	88	13	performance	performance	NOUN
gujaf-414	88	14	.	.	PUNCT
gujaf-414	89	1	some	some	PRON
gujaf-414	89	2	of	of	ADP
gujaf-414	89	3	these	these	DET
gujaf-414	89	4	studies	study	NOUN
gujaf-414	89	5	gusau	gusau	ADJ
gujaf-414	89	6	journal	journal	NOUN
gujaf-414	89	7	of	of	ADP
gujaf-414	89	8	accounting	accounting	NOUN
gujaf-414	89	9	and	and	CCONJ
gujaf-414	89	10	finance	finance	NOUN
gujaf-414	89	11	,	,	PUNCT
gujaf-414	89	12	vol.6	vol.6	PROPN
gujaf-414	89	13	,	,	PUNCT
gujaf-414	89	14	issue	issue	NOUN
gujaf-414	89	15	2	2	NUM
gujaf-414	89	16	,	,	PUNCT
gujaf-414	89	17	april	april	PROPN
gujaf-414	89	18	,	,	PUNCT
gujaf-414	89	19	2025	2025	NUM
gujaf-414	89	20	40	40	NUM
gujaf-414	89	21	(	(	PUNCT
gujaf-414	89	22	bokhari	bokhari	PROPN
gujaf-414	89	23	&	&	CCONJ
gujaf-414	89	24	manzoor	manzoor	PROPN
gujaf-414	89	25	2022	2022	NUM
gujaf-414	89	26	;	;	PUNCT
gujaf-414	89	27	chakroun	chakroun	VERB
gujaf-414	89	28	et	et	PROPN
gujaf-414	89	29	al	al	PROPN
gujaf-414	89	30	.	.	PROPN
gujaf-414	89	31	2020	2020	NUM
gujaf-414	89	32	;	;	PUNCT
gujaf-414	89	33	jiang	jiang	PROPN
gujaf-414	89	34	,	,	PUNCT
gujaf-414	89	35	2020	2020	NUM
gujaf-414	89	36	)	)	PUNCT
gujaf-414	89	37	found	find	VERB
gujaf-414	89	38	a	a	DET
gujaf-414	89	39	significant	significant	ADJ
gujaf-414	89	40	relationship	relationship	NOUN
gujaf-414	89	41	between	between	ADP
gujaf-414	89	42	risk	risk	NOUN
gujaf-414	89	43	management	management	NOUN
gujaf-414	89	44	committee	committee	NOUN
gujaf-414	89	45	size	size	NOUN
gujaf-414	89	46	and	and	CCONJ
gujaf-414	89	47	financial	financial	ADJ
gujaf-414	89	48	performance	performance	NOUN
gujaf-414	89	49	,	,	PUNCT
gujaf-414	89	50	whereas	whereas	SCONJ
gujaf-414	89	51	hazudin	hazudin	VERB
gujaf-414	89	52	et	et	PROPN
gujaf-414	89	53	al	al	PROPN
gujaf-414	89	54	.	.	PROPN
gujaf-414	90	1	(	(	PUNCT
gujaf-414	90	2	2015	2015	NUM
gujaf-414	90	3	)	)	PUNCT
gujaf-414	90	4	found	find	VERB
gujaf-414	90	5	no	no	DET
gujaf-414	90	6	relationship	relationship	NOUN
gujaf-414	90	7	between	between	ADP
gujaf-414	90	8	iso	iso	NOUN
gujaf-414	90	9	and	and	CCONJ
gujaf-414	90	10	financial	financial	ADJ
gujaf-414	90	11	performance	performance	NOUN
gujaf-414	90	12	of	of	ADP
gujaf-414	90	13	firms	firm	NOUN
gujaf-414	90	14	.	.	PUNCT
gujaf-414	91	1	based	base	VERB
gujaf-414	91	2	on	on	ADP
gujaf-414	91	3	this	this	PRON
gujaf-414	91	4	,	,	PUNCT
gujaf-414	91	5	the	the	DET
gujaf-414	91	6	study	study	NOUN
gujaf-414	91	7	formulated	formulate	VERB
gujaf-414	91	8	its	its	PRON
gujaf-414	91	9	first	first	ADJ
gujaf-414	91	10	hypothesis	hypothesis	NOUN
gujaf-414	91	11	as	as	ADP
gujaf-414	91	12	thus	thus	ADV
gujaf-414	91	13	:	:	PUNCT
gujaf-414	91	14	h03	h03	NOUN
gujaf-414	91	15	:	:	PUNCT
gujaf-414	91	16	international	international	ADJ
gujaf-414	91	17	organization	organization	NOUN
gujaf-414	91	18	for	for	ADP
gujaf-414	91	19	standardization	standardization	NOUN
gujaf-414	91	20	framework	framework	NOUN
gujaf-414	91	21	has	have	VERB
gujaf-414	91	22	no	no	DET
gujaf-414	91	23	significant	significant	ADJ
gujaf-414	91	24	effect	effect	NOUN
gujaf-414	91	25	on	on	ADP
gujaf-414	91	26	the	the	DET
gujaf-414	91	27	financial	financial	ADJ
gujaf-414	91	28	performance	performance	NOUN
gujaf-414	91	29	of	of	ADP
gujaf-414	91	30	listed	list	VERB
gujaf-414	91	31	deposit	deposit	NOUN
gujaf-414	91	32	money	money	NOUN
gujaf-414	91	33	banks	bank	NOUN
gujaf-414	91	34	in	in	ADP
gujaf-414	91	35	nigeria	nigeria	PROPN
gujaf-414	91	36	.	.	PUNCT
gujaf-414	92	1	committee	committee	NOUN
gujaf-414	92	2	of	of	ADP
gujaf-414	92	3	sponsoring	sponsor	VERB
gujaf-414	92	4	organization	organization	NOUN
gujaf-414	92	5	(	(	PUNCT
gujaf-414	92	6	coso	coso	NOUN
gujaf-414	92	7	)	)	PUNCT
gujaf-414	92	8	framework	framework	NOUN
gujaf-414	92	9	committee	committee	NOUN
gujaf-414	92	10	of	of	ADP
gujaf-414	92	11	sponsoring	sponsor	VERB
gujaf-414	92	12	organizations	organization	NOUN
gujaf-414	92	13	(	(	PUNCT
gujaf-414	92	14	coso	coso	NOUN
gujaf-414	92	15	)	)	PUNCT
gujaf-414	92	16	refers	refer	VERB
gujaf-414	92	17	to	to	ADP
gujaf-414	92	18	a	a	DET
gujaf-414	92	19	voluntary	voluntary	ADJ
gujaf-414	92	20	organization	organization	NOUN
gujaf-414	92	21	offering	offer	VERB
gujaf-414	92	22	guidance	guidance	NOUN
gujaf-414	92	23	on	on	ADP
gujaf-414	92	24	monitoring	monitor	VERB
gujaf-414	92	25	internal	internal	ADJ
gujaf-414	92	26	controls	control	NOUN
gujaf-414	92	27	,	,	PUNCT
gujaf-414	92	28	the	the	DET
gujaf-414	92	29	report	report	NOUN
gujaf-414	92	30	indicates	indicate	VERB
gujaf-414	92	31	that	that	SCONJ
gujaf-414	92	32	this	this	DET
gujaf-414	92	33	component	component	NOUN
gujaf-414	92	34	is	be	AUX
gujaf-414	92	35	the	the	DET
gujaf-414	92	36	foundation	foundation	NOUN
gujaf-414	92	37	for	for	ADP
gujaf-414	92	38	all	all	DET
gujaf-414	92	39	other	other	ADJ
gujaf-414	92	40	components	component	NOUN
gujaf-414	92	41	of	of	ADP
gujaf-414	92	42	internal	internal	ADJ
gujaf-414	92	43	control	control	NOUN
gujaf-414	92	44	,	,	PUNCT
gujaf-414	92	45	providing	provide	VERB
gujaf-414	92	46	both	both	CCONJ
gujaf-414	92	47	discipline	discipline	NOUN
gujaf-414	92	48	and	and	CCONJ
gujaf-414	92	49	structure	structure	NOUN
gujaf-414	92	50	to	to	ADP
gujaf-414	92	51	the	the	DET
gujaf-414	92	52	organization	organization	NOUN
gujaf-414	92	53	(	(	PUNCT
gujaf-414	92	54	kinyua	kinyua	X
gujaf-414	92	55	et	et	PROPN
gujaf-414	92	56	al	al	PROPN
gujaf-414	92	57	.	.	PROPN
gujaf-414	92	58	,	,	PUNCT
gujaf-414	92	59	2015	2015	NUM
gujaf-414	92	60	)	)	PUNCT
gujaf-414	92	61	.	.	PUNCT
gujaf-414	93	1	the	the	DET
gujaf-414	93	2	coso	coso	PROPN
gujaf-414	93	3	framework	framework	PROPN
gujaf-414	93	4	identifies	identify	VERB
gujaf-414	93	5	five	five	NUM
gujaf-414	93	6	main	main	ADJ
gujaf-414	93	7	elements	element	NOUN
gujaf-414	93	8	of	of	ADP
gujaf-414	93	9	a	a	DET
gujaf-414	93	10	control	control	NOUN
gujaf-414	93	11	system	system	NOUN
gujaf-414	93	12	against	against	ADP
gujaf-414	93	13	which	which	PRON
gujaf-414	93	14	the	the	DET
gujaf-414	93	15	review	review	NOUN
gujaf-414	93	16	should	should	AUX
gujaf-414	93	17	take	take	VERB
gujaf-414	93	18	place	place	NOUN
gujaf-414	93	19	.	.	PUNCT
gujaf-414	94	1	these	these	PRON
gujaf-414	94	2	include	include	VERB
gujaf-414	94	3	control	control	NOUN
gujaf-414	94	4	environment	environment	NOUN
gujaf-414	94	5	,	,	PUNCT
gujaf-414	94	6	risk	risk	NOUN
gujaf-414	94	7	assessment	assessment	NOUN
gujaf-414	94	8	,	,	PUNCT
gujaf-414	94	9	control	control	NOUN
gujaf-414	94	10	activities	activity	NOUN
gujaf-414	94	11	,	,	PUNCT
gujaf-414	94	12	information	information	NOUN
gujaf-414	94	13	and	and	CCONJ
gujaf-414	94	14	communication	communication	NOUN
gujaf-414	94	15	and	and	CCONJ
gujaf-414	94	16	monitoring	monitoring	NOUN
gujaf-414	94	17	.	.	PUNCT
gujaf-414	95	1	internal	internal	ADJ
gujaf-414	95	2	control	control	PROPN
gujaf-414	95	3	systems	system	NOUN
gujaf-414	95	4	operate	operate	VERB
gujaf-414	95	5	at	at	ADP
gujaf-414	95	6	different	different	ADJ
gujaf-414	95	7	levels	level	NOUN
gujaf-414	95	8	of	of	ADP
gujaf-414	95	9	effectiveness	effectiveness	NOUN
gujaf-414	95	10	.	.	PUNCT
gujaf-414	96	1	determining	determine	VERB
gujaf-414	96	2	whether	whether	SCONJ
gujaf-414	96	3	a	a	DET
gujaf-414	96	4	particular	particular	ADJ
gujaf-414	96	5	internal	internal	ADJ
gujaf-414	96	6	control	control	NOUN
gujaf-414	96	7	system	system	NOUN
gujaf-414	96	8	is	be	AUX
gujaf-414	96	9	effective	effective	ADJ
gujaf-414	96	10	is	be	AUX
gujaf-414	96	11	a	a	DET
gujaf-414	96	12	judgment	judgment	NOUN
gujaf-414	96	13	resulting	result	VERB
gujaf-414	96	14	from	from	ADP
gujaf-414	96	15	an	an	DET
gujaf-414	96	16	assessment	assessment	NOUN
gujaf-414	96	17	of	of	ADP
gujaf-414	96	18	whether	whether	SCONJ
gujaf-414	96	19	the	the	DET
gujaf-414	96	20	five	five	NUM
gujaf-414	96	21	components	component	NOUN
gujaf-414	96	22	control	control	NOUN
gujaf-414	96	23	environment	environment	PROPN
gujaf-414	96	24	,	,	PUNCT
gujaf-414	96	25	risk	risk	NOUN
gujaf-414	96	26	assessment	assessment	NOUN
gujaf-414	96	27	,	,	PUNCT
gujaf-414	96	28	control	control	NOUN
gujaf-414	96	29	activities	activity	NOUN
gujaf-414	96	30	,	,	PUNCT
gujaf-414	96	31	information	information	NOUN
gujaf-414	96	32	and	and	CCONJ
gujaf-414	96	33	communication	communication	NOUN
gujaf-414	96	34	,	,	PUNCT
gujaf-414	96	35	and	and	CCONJ
gujaf-414	96	36	monitoring	monitoring	NOUN
gujaf-414	96	37	are	be	AUX
gujaf-414	96	38	present	present	ADJ
gujaf-414	96	39	and	and	CCONJ
gujaf-414	96	40	functioning	function	VERB
gujaf-414	96	41	(	(	PUNCT
gujaf-414	96	42	kinyua	kinyua	NOUN
gujaf-414	96	43	et	et	PROPN
gujaf-414	96	44	al	al	PROPN
gujaf-414	96	45	.	.	PROPN
gujaf-414	96	46	,	,	PUNCT
gujaf-414	96	47	2015).researchers	2015).researcher	NOUN
gujaf-414	96	48	have	have	AUX
gujaf-414	96	49	examined	examine	VERB
gujaf-414	96	50	the	the	DET
gujaf-414	96	51	effect	effect	NOUN
gujaf-414	96	52	of	of	ADP
gujaf-414	96	53	coso	coso	NOUN
gujaf-414	96	54	on	on	ADP
gujaf-414	96	55	financial	financial	ADJ
gujaf-414	96	56	performance	performance	NOUN
gujaf-414	96	57	.	.	PUNCT
gujaf-414	97	1	some	some	PRON
gujaf-414	97	2	of	of	ADP
gujaf-414	97	3	these	these	DET
gujaf-414	97	4	studies	study	NOUN
gujaf-414	97	5	include	include	VERB
gujaf-414	97	6	(	(	PUNCT
gujaf-414	97	7	akinleye	akinleye	PROPN
gujaf-414	97	8	&	&	CCONJ
gujaf-414	97	9	kolawole	kolawole	PROPN
gujaf-414	97	10	,	,	PUNCT
gujaf-414	97	11	2020	2020	NUM
gujaf-414	97	12	;	;	PUNCT
gujaf-414	97	13	jia	jia	PROPN
gujaf-414	97	14	&	&	CCONJ
gujaf-414	97	15	bradbury	bradbury	PROPN
gujaf-414	97	16	,	,	PUNCT
gujaf-414	97	17	2020	2020	NUM
gujaf-414	97	18	)	)	PUNCT
gujaf-414	97	19	found	find	VERB
gujaf-414	97	20	a	a	DET
gujaf-414	97	21	significant	significant	ADJ
gujaf-414	97	22	relationship	relationship	NOUN
gujaf-414	97	23	between	between	ADP
gujaf-414	97	24	risk	risk	NOUN
gujaf-414	97	25	management	management	NOUN
gujaf-414	97	26	committee	committee	NOUN
gujaf-414	97	27	size	size	NOUN
gujaf-414	97	28	and	and	CCONJ
gujaf-414	97	29	financial	financial	ADJ
gujaf-414	97	30	performance	performance	NOUN
gujaf-414	97	31	,	,	PUNCT
gujaf-414	97	32	whereas	whereas	SCONJ
gujaf-414	97	33	iswajuni	iswajuni	PROPN
gujaf-414	97	34	et	et	PROPN
gujaf-414	97	35	al	al	PROPN
gujaf-414	97	36	.	.	PROPN
gujaf-414	98	1	(	(	PUNCT
gujaf-414	98	2	2018	2018	NUM
gujaf-414	98	3	)	)	PUNCT
gujaf-414	98	4	found	find	VERB
gujaf-414	98	5	no	no	DET
gujaf-414	98	6	relationship	relationship	NOUN
gujaf-414	98	7	between	between	ADP
gujaf-414	98	8	iso	iso	NOUN
gujaf-414	98	9	and	and	CCONJ
gujaf-414	98	10	the	the	DET
gujaf-414	98	11	financial	financial	ADJ
gujaf-414	98	12	performance	performance	NOUN
gujaf-414	98	13	of	of	ADP
gujaf-414	98	14	firms	firm	NOUN
gujaf-414	98	15	.	.	PUNCT
gujaf-414	99	1	based	base	VERB
gujaf-414	99	2	on	on	ADP
gujaf-414	99	3	this	this	PRON
gujaf-414	99	4	,	,	PUNCT
gujaf-414	99	5	the	the	DET
gujaf-414	99	6	study	study	NOUN
gujaf-414	99	7	formulated	formulate	VERB
gujaf-414	99	8	its	its	PRON
gujaf-414	99	9	first	first	ADJ
gujaf-414	99	10	hypothesis	hypothesis	NOUN
gujaf-414	99	11	as	as	ADP
gujaf-414	99	12	thus	thus	ADV
gujaf-414	99	13	:	:	PUNCT
gujaf-414	99	14	h04	h04	NOUN
gujaf-414	99	15	:	:	PUNCT
gujaf-414	99	16	the	the	DET
gujaf-414	99	17	committee	committee	NOUN
gujaf-414	99	18	of	of	ADP
gujaf-414	99	19	sponsoring	sponsor	VERB
gujaf-414	99	20	organization	organization	NOUN
gujaf-414	99	21	framework	framework	NOUN
gujaf-414	99	22	has	have	VERB
gujaf-414	99	23	no	no	DET
gujaf-414	99	24	significant	significant	ADJ
gujaf-414	99	25	effect	effect	NOUN
gujaf-414	99	26	on	on	ADP
gujaf-414	99	27	financial	financial	ADJ
gujaf-414	99	28	performance	performance	NOUN
gujaf-414	99	29	of	of	ADP
gujaf-414	99	30	listed	list	VERB
gujaf-414	99	31	deposit	deposit	NOUN
gujaf-414	99	32	money	money	NOUN
gujaf-414	99	33	banks	bank	NOUN
gujaf-414	99	34	in	in	ADP
gujaf-414	99	35	nigeria	nigeria	PROPN
gujaf-414	99	36	.	.	PUNCT
gujaf-414	100	1	theoretical	theoretical	ADJ
gujaf-414	100	2	review	review	VERB
gujaf-414	100	3	the	the	DET
gujaf-414	100	4	research	research	NOUN
gujaf-414	100	5	on	on	ADP
gujaf-414	100	6	risk	risk	NOUN
gujaf-414	100	7	management	management	NOUN
gujaf-414	100	8	committees	committee	NOUN
gujaf-414	100	9	and	and	CCONJ
gujaf-414	100	10	business	business	NOUN
gujaf-414	100	11	performance	performance	NOUN
gujaf-414	100	12	has	have	AUX
gujaf-414	100	13	been	be	AUX
gujaf-414	100	14	supported	support	VERB
gujaf-414	100	15	by	by	ADP
gujaf-414	100	16	a	a	DET
gujaf-414	100	17	variety	variety	NOUN
gujaf-414	100	18	of	of	ADP
gujaf-414	100	19	theories	theory	NOUN
gujaf-414	100	20	.	.	PUNCT
gujaf-414	101	1	however	however	ADV
gujaf-414	101	2	,	,	PUNCT
gujaf-414	101	3	the	the	DET
gujaf-414	101	4	agency	agency	NOUN
gujaf-414	101	5	theory	theory	NOUN
gujaf-414	101	6	served	serve	VERB
gujaf-414	101	7	as	as	ADP
gujaf-414	101	8	the	the	DET
gujaf-414	101	9	foundation	foundation	NOUN
gujaf-414	101	10	for	for	ADP
gujaf-414	101	11	this	this	DET
gujaf-414	101	12	investigation	investigation	NOUN
gujaf-414	101	13	.	.	PUNCT
gujaf-414	102	1	agency	agency	NOUN
gujaf-414	102	2	theory	theory	NOUN
gujaf-414	102	3	agency	agency	NOUN
gujaf-414	102	4	theory	theory	NOUN
gujaf-414	102	5	originated	originate	VERB
gujaf-414	102	6	from	from	ADP
gujaf-414	102	7	the	the	DET
gujaf-414	102	8	seminal	seminal	ADJ
gujaf-414	102	9	work	work	NOUN
gujaf-414	102	10	of	of	ADP
gujaf-414	102	11	stephen	stephen	PROPN
gujaf-414	102	12	ross	ross	PROPN
gujaf-414	102	13	and	and	CCONJ
gujaf-414	102	14	barry	barry	PROPN
gujaf-414	102	15	mitnick	mitnick	PROPN
gujaf-414	102	16	in	in	ADP
gujaf-414	102	17	1973	1973	NUM
gujaf-414	102	18	,	,	PUNCT
gujaf-414	102	19	further	far	ADV
gujaf-414	102	20	developed	develop	VERB
gujaf-414	102	21	and	and	CCONJ
gujaf-414	102	22	popularized	popularize	VERB
gujaf-414	102	23	by	by	ADP
gujaf-414	102	24	michael	michael	PROPN
gujaf-414	102	25	,	,	PUNCT
gujaf-414	102	26	jensen	jensen	PROPN
gujaf-414	102	27	and	and	CCONJ
gujaf-414	102	28	william	william	PROPN
gujaf-414	102	29	,	,	PUNCT
gujaf-414	102	30	meckling	meckle	VERB
gujaf-414	102	31	in	in	ADP
gujaf-414	102	32	1976	1976	NUM
gujaf-414	102	33	.	.	PUNCT
gujaf-414	103	1	agency	agency	NOUN
gujaf-414	103	2	theory	theory	NOUN
gujaf-414	103	3	delves	delve	VERB
gujaf-414	103	4	into	into	ADP
gujaf-414	103	5	the	the	DET
gujaf-414	103	6	intricate	intricate	ADJ
gujaf-414	103	7	relationship	relationship	NOUN
gujaf-414	103	8	between	between	ADP
gujaf-414	103	9	principals	principal	NOUN
gujaf-414	103	10	,	,	PUNCT
gujaf-414	103	11	typically	typically	ADV
gujaf-414	103	12	represented	represent	VERB
gujaf-414	103	13	by	by	ADP
gujaf-414	103	14	shareholders	shareholder	NOUN
gujaf-414	103	15	and	and	CCONJ
gujaf-414	103	16	agents	agent	NOUN
gujaf-414	103	17	,	,	PUNCT
gujaf-414	103	18	such	such	ADJ
gujaf-414	103	19	as	as	ADP
gujaf-414	103	20	managers	manager	NOUN
gujaf-414	103	21	or	or	CCONJ
gujaf-414	103	22	executives	executive	NOUN
gujaf-414	103	23	entrusted	entrust	VERB
gujaf-414	103	24	with	with	ADP
gujaf-414	103	25	making	make	VERB
gujaf-414	103	26	decisions	decision	NOUN
gujaf-414	103	27	on	on	ADP
gujaf-414	103	28	behalf	behalf	NOUN
gujaf-414	103	29	of	of	ADP
gujaf-414	103	30	the	the	DET
gujaf-414	103	31	principals	principal	NOUN
gujaf-414	103	32	(	(	PUNCT
gujaf-414	103	33	tonye	tonye	PROPN
gujaf-414	103	34	&	&	CCONJ
gujaf-414	103	35	pabraebiowei	pabraebiowei	PROPN
gujaf-414	103	36	,	,	PUNCT
gujaf-414	103	37	2022	2022	NUM
gujaf-414	103	38	)	)	PUNCT
gujaf-414	103	39	.	.	PUNCT
gujaf-414	104	1	the	the	DET
gujaf-414	104	2	theory	theory	NOUN
gujaf-414	104	3	posits	posit	NOUN
gujaf-414	104	4	that	that	SCONJ
gujaf-414	104	5	agents	agent	NOUN
gujaf-414	104	6	are	be	AUX
gujaf-414	104	7	expected	expect	VERB
gujaf-414	104	8	to	to	PART
gujaf-414	104	9	act	act	VERB
gujaf-414	104	10	in	in	ADP
gujaf-414	104	11	the	the	DET
gujaf-414	104	12	best	good	ADJ
gujaf-414	104	13	interests	interest	NOUN
gujaf-414	104	14	of	of	ADP
gujaf-414	104	15	the	the	DET
gujaf-414	104	16	principals	principal	NOUN
gujaf-414	104	17	,	,	PUNCT
gujaf-414	104	18	reflecting	reflect	VERB
gujaf-414	104	19	the	the	DET
gujaf-414	104	20	delegation	delegation	NOUN
gujaf-414	104	21	of	of	ADP
gujaf-414	104	22	decisionmaking	decisionmake	VERB
gujaf-414	104	23	authority	authority	NOUN
gujaf-414	104	24	from	from	ADP
gujaf-414	104	25	the	the	DET
gujaf-414	104	26	principal	principal	NOUN
gujaf-414	104	27	to	to	ADP
gujaf-414	104	28	the	the	DET
gujaf-414	104	29	agent	agent	NOUN
gujaf-414	104	30	.	.	PUNCT
gujaf-414	105	1	central	central	ADJ
gujaf-414	105	2	to	to	ADP
gujaf-414	105	3	agency	agency	NOUN
gujaf-414	105	4	theory	theory	NOUN
gujaf-414	105	5	is	be	AUX
gujaf-414	105	6	the	the	DET
gujaf-414	105	7	recognition	recognition	NOUN
gujaf-414	105	8	of	of	ADP
gujaf-414	105	9	potential	potential	ADJ
gujaf-414	105	10	conflicts	conflict	NOUN
gujaf-414	105	11	arising	arise	VERB
gujaf-414	105	12	from	from	ADP
gujaf-414	105	13	information	information	NOUN
gujaf-414	105	14	asymmetry	asymmetry	NOUN
gujaf-414	105	15	among	among	ADP
gujaf-414	105	16	stakeholders	stakeholder	NOUN
gujaf-414	105	17	,	,	PUNCT
gujaf-414	105	18	including	include	VERB
gujaf-414	105	19	management	management	NOUN
gujaf-414	105	20	,	,	PUNCT
gujaf-414	105	21	debt	debt	NOUN
gujaf-414	105	22	holders	holder	NOUN
gujaf-414	105	23	,	,	PUNCT
gujaf-414	105	24	and	and	CCONJ
gujaf-414	105	25	shareholders	shareholder	NOUN
gujaf-414	105	26	(	(	PUNCT
gujaf-414	105	27	agbaje	agbaje	NOUN
gujaf-414	105	28	et	et	PROPN
gujaf-414	105	29	al	al	PROPN
gujaf-414	105	30	.	.	PROPN
gujaf-414	105	31	,	,	PUNCT
gujaf-414	105	32	2024	2024	NUM
gujaf-414	105	33	)	)	PUNCT
gujaf-414	105	34	.	.	PUNCT
gujaf-414	106	1	this	this	DET
gujaf-414	106	2	disparity	disparity	NOUN
gujaf-414	106	3	in	in	ADP
gujaf-414	106	4	information	information	NOUN
gujaf-414	106	5	may	may	AUX
gujaf-414	106	6	lead	lead	VERB
gujaf-414	106	7	to	to	ADP
gujaf-414	106	8	agency	agency	NOUN
gujaf-414	106	9	problems	problem	NOUN
gujaf-414	106	10	,	,	PUNCT
gujaf-414	106	11	where	where	SCONJ
gujaf-414	106	12	agents	agent	NOUN
gujaf-414	106	13	may	may	AUX
gujaf-414	106	14	prioritize	prioritize	VERB
gujaf-414	106	15	their	their	PRON
gujaf-414	106	16	interests	interest	NOUN
gujaf-414	106	17	over	over	ADP
gujaf-414	106	18	those	those	PRON
gujaf-414	106	19	of	of	ADP
gujaf-414	106	20	the	the	DET
gujaf-414	106	21	principals	principal	NOUN
gujaf-414	106	22	(	(	PUNCT
gujaf-414	106	23	akinleye	akinleye	PROPN
gujaf-414	106	24	&	&	CCONJ
gujaf-414	106	25	kolawole	kolawole	PROPN
gujaf-414	106	26	,	,	PUNCT
gujaf-414	106	27	2020	2020	NUM
gujaf-414	106	28	)	)	PUNCT
gujaf-414	106	29	.	.	PUNCT
gujaf-414	107	1	the	the	DET
gujaf-414	107	2	theory	theory	NOUN
gujaf-414	107	3	underscores	underscore	VERB
gujaf-414	107	4	the	the	DET
gujaf-414	107	5	critical	critical	ADJ
gujaf-414	107	6	role	role	NOUN
gujaf-414	107	7	of	of	ADP
gujaf-414	107	8	effective	effective	ADJ
gujaf-414	107	9	oversight	oversight	NOUN
gujaf-414	107	10	mechanisms	mechanism	NOUN
gujaf-414	107	11	,	,	PUNCT
gujaf-414	107	12	such	such	ADJ
gujaf-414	107	13	as	as	ADP
gujaf-414	107	14	the	the	DET
gujaf-414	107	15	risk	risk	NOUN
gujaf-414	107	16	management	management	NOUN
gujaf-414	107	17	committee	committee	NOUN
gujaf-414	107	18	,	,	PUNCT
gujaf-414	107	19	in	in	ADP
gujaf-414	107	20	governance	governance	NOUN
gujaf-414	107	21	gusau	gusau	ADJ
gujaf-414	107	22	journal	journal	NOUN
gujaf-414	107	23	of	of	ADP
gujaf-414	107	24	accounting	accounting	NOUN
gujaf-414	107	25	and	and	CCONJ
gujaf-414	107	26	finance	finance	NOUN
gujaf-414	107	27	,	,	PUNCT
gujaf-414	107	28	vol.6	vol.6	PROPN
gujaf-414	107	29	,	,	PUNCT
gujaf-414	107	30	issue	issue	NOUN
gujaf-414	107	31	2	2	NUM
gujaf-414	107	32	,	,	PUNCT
gujaf-414	107	33	april	april	PROPN
gujaf-414	107	34	,	,	PUNCT
gujaf-414	107	35	2025	2025	NUM
gujaf-414	107	36	41	41	NUM
gujaf-414	107	37	structures	structure	NOUN
gujaf-414	107	38	to	to	PART
gujaf-414	107	39	mitigate	mitigate	VERB
gujaf-414	107	40	agency	agency	NOUN
gujaf-414	107	41	issues	issue	NOUN
gujaf-414	107	42	and	and	CCONJ
gujaf-414	107	43	align	align	VERB
gujaf-414	107	44	incentives	incentive	NOUN
gujaf-414	107	45	toward	toward	ADP
gujaf-414	107	46	achieving	achieve	VERB
gujaf-414	107	47	organizational	organizational	ADJ
gujaf-414	107	48	objectives	objective	NOUN
gujaf-414	107	49	.	.	PUNCT
gujaf-414	108	1	3.0	3.0	NUM
gujaf-414	108	2	methodology	methodology	NOUN
gujaf-414	108	3	the	the	DET
gujaf-414	108	4	study	study	NOUN
gujaf-414	108	5	adopted	adopt	VERB
gujaf-414	108	6	the	the	DET
gujaf-414	108	7	correlational	correlational	ADJ
gujaf-414	108	8	research	research	NOUN
gujaf-414	108	9	design	design	NOUN
gujaf-414	108	10	in	in	ADP
gujaf-414	108	11	conducting	conduct	VERB
gujaf-414	108	12	the	the	DET
gujaf-414	108	13	investigation	investigation	NOUN
gujaf-414	108	14	.	.	PUNCT
gujaf-414	109	1	secondary	secondary	ADJ
gujaf-414	109	2	data	datum	NOUN
gujaf-414	109	3	was	be	AUX
gujaf-414	109	4	collected	collect	VERB
gujaf-414	109	5	from	from	ADP
gujaf-414	109	6	the	the	DET
gujaf-414	109	7	audited	audit	VERB
gujaf-414	109	8	annual	annual	ADJ
gujaf-414	109	9	reports	report	NOUN
gujaf-414	109	10	of	of	ADP
gujaf-414	109	11	the	the	DET
gujaf-414	109	12	14	14	NUM
gujaf-414	109	13	listed	list	VERB
gujaf-414	109	14	dmbs	dmb	NOUN
gujaf-414	109	15	used	use	VERB
gujaf-414	109	16	in	in	ADP
gujaf-414	109	17	the	the	DET
gujaf-414	109	18	study	study	NOUN
gujaf-414	109	19	from	from	ADP
gujaf-414	109	20	2016	2016	NUM
gujaf-414	109	21	-	-	SYM
gujaf-414	109	22	2022	2022	NUM
gujaf-414	109	23	,	,	PUNCT
gujaf-414	109	24	the	the	DET
gujaf-414	109	25	study	study	NOUN
gujaf-414	109	26	used	use	VERB
gujaf-414	109	27	the	the	DET
gujaf-414	109	28	census	census	NOUN
gujaf-414	109	29	population	population	NOUN
gujaf-414	109	30	approach	approach	NOUN
gujaf-414	109	31	as	as	SCONJ
gujaf-414	109	32	all	all	DET
gujaf-414	109	33	the	the	DET
gujaf-414	109	34	14	14	NUM
gujaf-414	109	35	listed	list	VERB
gujaf-414	109	36	dmbs	dmb	NOUN
gujaf-414	109	37	were	be	AUX
gujaf-414	109	38	used	use	VERB
gujaf-414	109	39	in	in	ADP
gujaf-414	109	40	the	the	DET
gujaf-414	109	41	study	study	NOUN
gujaf-414	109	42	.	.	PUNCT
gujaf-414	110	1	generalized	generalized	ADJ
gujaf-414	110	2	least	least	ADJ
gujaf-414	110	3	square	square	ADJ
gujaf-414	110	4	regression	regression	NOUN
gujaf-414	110	5	analysis	analysis	NOUN
gujaf-414	110	6	was	be	AUX
gujaf-414	110	7	employed	employ	VERB
gujaf-414	110	8	in	in	ADP
gujaf-414	110	9	the	the	DET
gujaf-414	110	10	data	datum	NOUN
gujaf-414	110	11	analysis	analysis	NOUN
gujaf-414	110	12	and	and	CCONJ
gujaf-414	110	13	the	the	DET
gujaf-414	110	14	testing	testing	NOUN
gujaf-414	110	15	of	of	ADP
gujaf-414	110	16	the	the	DET
gujaf-414	110	17	hypotheses	hypothesis	NOUN
gujaf-414	110	18	of	of	ADP
gujaf-414	110	19	the	the	DET
gujaf-414	110	20	study	study	NOUN
gujaf-414	110	21	.	.	PUNCT
gujaf-414	111	1	variable	variable	ADJ
gujaf-414	111	2	measurement	measurement	NOUN
gujaf-414	111	3	the	the	DET
gujaf-414	111	4	variables	variable	NOUN
gujaf-414	111	5	used	use	VERB
gujaf-414	111	6	in	in	ADP
gujaf-414	111	7	this	this	DET
gujaf-414	111	8	study	study	NOUN
gujaf-414	111	9	and	and	CCONJ
gujaf-414	111	10	their	their	PRON
gujaf-414	111	11	measurements	measurement	NOUN
gujaf-414	111	12	are	be	AUX
gujaf-414	111	13	presented	present	VERB
gujaf-414	111	14	in	in	ADP
gujaf-414	111	15	table	table	NOUN
gujaf-414	111	16	3.1	3.1	NUM
gujaf-414	111	17	as	as	ADP
gujaf-414	111	18	thus	thus	ADV
gujaf-414	111	19	:	:	PUNCT
gujaf-414	111	20	table	table	NOUN
gujaf-414	111	21	1	1	NUM
gujaf-414	111	22	variable	variable	ADJ
gujaf-414	111	23	measurement	measurement	NOUN
gujaf-414	111	24	variable	variable	ADJ
gujaf-414	111	25	acronym	acronym	NOUN
gujaf-414	111	26	measurement	measurement	NOUN
gujaf-414	111	27	sources	source	VERB
gujaf-414	111	28	financial	financial	ADJ
gujaf-414	111	29	performance	performance	NOUN
gujaf-414	111	30	fp	fp	ADP
gujaf-414	111	31	financial	financial	ADJ
gujaf-414	111	32	performance	performance	NOUN
gujaf-414	111	33	was	be	AUX
gujaf-414	111	34	measured	measure	VERB
gujaf-414	111	35	as	as	ADP
gujaf-414	111	36	the	the	DET
gujaf-414	111	37	proportion	proportion	NOUN
gujaf-414	111	38	of	of	ADP
gujaf-414	111	39	profit	profit	NOUN
gujaf-414	111	40	before	before	ADP
gujaf-414	111	41	tax	tax	NOUN
gujaf-414	111	42	and	and	CCONJ
gujaf-414	111	43	total	total	ADJ
gujaf-414	111	44	assets	asset	NOUN
gujaf-414	111	45	of	of	ADP
gujaf-414	111	46	the	the	DET
gujaf-414	111	47	banks	bank	NOUN
gujaf-414	111	48	oyedokun	oyedokun	NOUN
gujaf-414	111	49	,	,	PUNCT
gujaf-414	111	50	(	(	PUNCT
gujaf-414	111	51	2019	2019	NUM
gujaf-414	111	52	)	)	PUNCT
gujaf-414	111	53	;	;	PUNCT
gujaf-414	111	54	abubakar	abubakar	PROPN
gujaf-414	111	55	,	,	PUNCT
gujaf-414	111	56	et	et	PROPN
gujaf-414	111	57	al	al	PROPN
gujaf-414	111	58	.	.	PROPN
gujaf-414	111	59	,	,	PUNCT
gujaf-414	111	60	(	(	PUNCT
gujaf-414	111	61	2023	2023	NUM
gujaf-414	111	62	)	)	PUNCT
gujaf-414	111	63	risk	risk	NOUN
gujaf-414	111	64	management	management	NOUN
gujaf-414	111	65	committee	committee	PROPN
gujaf-414	111	66	independence	independence	PROPN
gujaf-414	111	67	rci	rci	PROPN
gujaf-414	111	68	measured	measure	VERB
gujaf-414	111	69	as	as	ADP
gujaf-414	111	70	the	the	DET
gujaf-414	111	71	proportion	proportion	NOUN
gujaf-414	111	72	of	of	ADP
gujaf-414	111	73	independent	independent	ADJ
gujaf-414	111	74	members	member	NOUN
gujaf-414	111	75	to	to	PART
gujaf-414	111	76	total	total	ADJ
gujaf-414	111	77	number	number	NOUN
gujaf-414	111	78	of	of	ADP
gujaf-414	111	79	the	the	DET
gujaf-414	111	80	committee	committee	NOUN
gujaf-414	111	81	members	member	NOUN
gujaf-414	111	82	.	.	PUNCT
gujaf-414	112	1	husaini	husaini	PROPN
gujaf-414	112	2	&	&	CCONJ
gujaf-414	112	3	saiful	saiful	PROPN
gujaf-414	112	4	(	(	PUNCT
gujaf-414	112	5	2017	2017	NUM
gujaf-414	112	6	)	)	PUNCT
gujaf-414	112	7	;	;	PUNCT
gujaf-414	112	8	ugwu	ugwu	ADV
gujaf-414	112	9	et	et	PROPN
gujaf-414	112	10	al	al	PROPN
gujaf-414	112	11	.	.	PROPN
gujaf-414	113	1	(	(	PUNCT
gujaf-414	113	2	2021	2021	NUM
gujaf-414	113	3	)	)	PUNCT
gujaf-414	113	4	.	.	PUNCT
gujaf-414	114	1	risk	risk	NOUN
gujaf-414	114	2	management	management	NOUN
gujaf-414	114	3	committee	committee	PROPN
gujaf-414	114	4	size	size	NOUN
gujaf-414	114	5	rcs	rcs	NOUN
gujaf-414	114	6	measured	measure	VERB
gujaf-414	114	7	as	as	ADP
gujaf-414	114	8	the	the	DET
gujaf-414	114	9	total	total	ADJ
gujaf-414	114	10	number	number	NOUN
gujaf-414	114	11	of	of	ADP
gujaf-414	114	12	directors	director	NOUN
gujaf-414	114	13	on	on	ADP
gujaf-414	114	14	the	the	DET
gujaf-414	114	15	risk	risk	NOUN
gujaf-414	114	16	management	management	NOUN
gujaf-414	114	17	committee	committee	NOUN
gujaf-414	114	18	.	.	PUNCT
gujaf-414	115	1	rashid	rashid	PROPN
gujaf-414	115	2	et	et	PROPN
gujaf-414	115	3	al	al	PROPN
gujaf-414	115	4	.	.	PROPN
gujaf-414	115	5	(	(	PUNCT
gujaf-414	115	6	2012	2012	NUM
gujaf-414	115	7	)	)	PUNCT
gujaf-414	115	8	;	;	PUNCT
gujaf-414	115	9	kakanda	kakanda	NOUN
gujaf-414	115	10	et	et	PROPN
gujaf-414	115	11	al	al	PROPN
gujaf-414	115	12	.	.	PROPN
gujaf-414	116	1	(	(	PUNCT
gujaf-414	116	2	2017	2017	NUM
gujaf-414	116	3	)	)	PUNCT
gujaf-414	116	4	iso	iso	NOUN
gujaf-414	116	5	27001	27001	NUM
gujaf-414	116	6	framework	framework	NOUN
gujaf-414	116	7	iso	iso	NOUN
gujaf-414	116	8	binary	binary	NOUN
gujaf-414	116	9	form	form	NOUN
gujaf-414	116	10	by	by	ADP
gujaf-414	116	11	taking	take	VERB
gujaf-414	116	12	the	the	DET
gujaf-414	116	13	value	value	NOUN
gujaf-414	116	14	of	of	ADP
gujaf-414	116	15	1	1	NUM
gujaf-414	116	16	when	when	SCONJ
gujaf-414	116	17	a	a	DET
gujaf-414	116	18	firm	firm	NOUN
gujaf-414	116	19	uses	use	VERB
gujaf-414	116	20	the	the	DET
gujaf-414	116	21	iso	iso	NOUN
gujaf-414	116	22	27001	27001	NUM
gujaf-414	116	23	framework	framework	NOUN
gujaf-414	116	24	and	and	CCONJ
gujaf-414	116	25	0	0	NUM
gujaf-414	116	26	if	if	SCONJ
gujaf-414	116	27	otherwise	otherwise	ADV
gujaf-414	116	28	.	.	PUNCT
gujaf-414	117	1	wu	wu	PROPN
gujaf-414	117	2	et	et	PROPN
gujaf-414	117	3	al	al	PROPN
gujaf-414	117	4	.	.	PROPN
gujaf-414	117	5	(	(	PUNCT
gujaf-414	117	6	2021	2021	NUM
gujaf-414	117	7	)	)	PUNCT
gujaf-414	117	8	;	;	PUNCT
gujaf-414	117	9	podrecca	podrecca	PROPN
gujaf-414	117	10	et	et	PROPN
gujaf-414	117	11	al	al	PROPN
gujaf-414	117	12	.	.	PROPN
gujaf-414	118	1	(	(	PUNCT
gujaf-414	118	2	2022	2022	NUM
gujaf-414	118	3	)	)	PUNCT
gujaf-414	118	4	coso	coso	NOUN
gujaf-414	118	5	framework	framework	PROPN
gujaf-414	118	6	coso	coso	PROPN
gujaf-414	118	7	binary	binary	PROPN
gujaf-414	118	8	form	form	NOUN
gujaf-414	118	9	by	by	ADP
gujaf-414	118	10	taking	take	VERB
gujaf-414	118	11	the	the	DET
gujaf-414	118	12	value	value	NOUN
gujaf-414	118	13	of	of	ADP
gujaf-414	118	14	1	1	NUM
gujaf-414	118	15	when	when	SCONJ
gujaf-414	118	16	a	a	DET
gujaf-414	118	17	firm	firm	NOUN
gujaf-414	118	18	uses	use	VERB
gujaf-414	118	19	the	the	DET
gujaf-414	118	20	coso	coso	NOUN
gujaf-414	118	21	framework	framework	NOUN
gujaf-414	118	22	and	and	CCONJ
gujaf-414	118	23	0	0	NUM
gujaf-414	118	24	if	if	SCONJ
gujaf-414	118	25	otherwise	otherwise	ADV
gujaf-414	118	26	elessa	elessa	NOUN
gujaf-414	118	27	(	(	PUNCT
gujaf-414	118	28	2016	2016	NUM
gujaf-414	118	29	)	)	PUNCT
gujaf-414	118	30	;	;	PUNCT
gujaf-414	118	31	gonzález	gonzález	PROPN
gujaf-414	118	32	et	et	PROPN
gujaf-414	118	33	al	al	PROPN
gujaf-414	118	34	.	.	PROPN
gujaf-414	119	1	(	(	PUNCT
gujaf-414	119	2	2020	2020	NUM
gujaf-414	119	3	)	)	PUNCT
gujaf-414	119	4	source	source	NOUN
gujaf-414	119	5	:	:	PUNCT
gujaf-414	119	6	authors	author	NOUN
gujaf-414	119	7	’	'	PUNCT
gujaf-414	119	8	compilation	compilation	NOUN
gujaf-414	119	9	from	from	ADP
gujaf-414	119	10	the	the	DET
gujaf-414	119	11	literatures	literature	NOUN
gujaf-414	119	12	reviewed	review	VERB
gujaf-414	119	13	(	(	PUNCT
gujaf-414	119	14	2024	2024	NUM
gujaf-414	119	15	)	)	PUNCT
gujaf-414	119	16	.	.	PUNCT
gujaf-414	120	1	model	model	NOUN
gujaf-414	120	2	specification	specification	PROPN
gujaf-414	120	3	the	the	DET
gujaf-414	120	4	model	model	NOUN
gujaf-414	120	5	specification	specification	NOUN
gujaf-414	120	6	of	of	ADP
gujaf-414	120	7	the	the	DET
gujaf-414	120	8	study	study	NOUN
gujaf-414	120	9	is	be	AUX
gujaf-414	120	10	presented	present	VERB
gujaf-414	120	11	below	below	ADV
gujaf-414	120	12	as	as	SCONJ
gujaf-414	120	13	follows	follow	VERB
gujaf-414	120	14	:	:	PUNCT
gujaf-414	120	15	fp	fp	PROPN
gujaf-414	120	16	=	=	SYM
gujaf-414	120	17	ƒ(enterprise	ƒ(enterprise	NOUN
gujaf-414	120	18	risk	risk	NOUN
gujaf-414	120	19	committee	committee	NOUN
gujaf-414	120	20	)	)	PUNCT
gujaf-414	120	21	.	.	PUNCT
gujaf-414	121	1	fpit	fpit	NOUN
gujaf-414	121	2	=	=	SYM
gujaf-414	121	3	β0	β0	PROPN
gujaf-414	121	4	+	+	CCONJ
gujaf-414	121	5	β1rciit	β1rciit	PROPN
gujaf-414	121	6	+	+	CCONJ
gujaf-414	121	7	β2rcsit	β2rcsit	PROPN
gujaf-414	121	8	+	+	NUM
gujaf-414	121	9	β3isoit	β3isoit	PROPN
gujaf-414	121	10	+	+	NUM
gujaf-414	121	11	β4cosoit	β4cosoit	NOUN
gujaf-414	121	12	+	+	CCONJ
gujaf-414	121	13	£	£	SYM
gujaf-414	121	14	it	it	PRON
gujaf-414	121	15	where	where	SCONJ
gujaf-414	121	16	:	:	PUNCT
gujaf-414	121	17	fp	fp	ADJ
gujaf-414	121	18	=	=	PUNCT
gujaf-414	121	19	financial	financial	ADJ
gujaf-414	121	20	performance	performance	NOUN
gujaf-414	121	21	rci	rci	NOUN
gujaf-414	121	22	=	=	PUNCT
gujaf-414	121	23	risk	risk	NOUN
gujaf-414	121	24	committee	committee	NOUN
gujaf-414	121	25	independence	independence	NOUN
gujaf-414	121	26	rcs	rcs	PROPN
gujaf-414	121	27	=	=	PROPN
gujaf-414	121	28	risk	risk	NOUN
gujaf-414	121	29	committee	committee	NOUN
gujaf-414	121	30	size	size	NOUN
gujaf-414	121	31	iso	iso	NOUN
gujaf-414	121	32	=	=	PUNCT
gujaf-414	121	33	international	international	ADJ
gujaf-414	121	34	standardization	standardization	NOUN
gujaf-414	121	35	for	for	ADP
gujaf-414	121	36	organization	organization	NOUN
gujaf-414	121	37	coso	coso	PROPN
gujaf-414	121	38	=	=	PROPN
gujaf-414	121	39	committee	committee	NOUN
gujaf-414	121	40	of	of	ADP
gujaf-414	121	41	sponsoring	sponsor	VERB
gujaf-414	121	42	organization	organization	NOUN
gujaf-414	121	43	gusau	gusau	PROPN
gujaf-414	121	44	journal	journal	PROPN
gujaf-414	121	45	of	of	ADP
gujaf-414	121	46	accounting	accounting	NOUN
gujaf-414	121	47	and	and	CCONJ
gujaf-414	121	48	finance	finance	NOUN
gujaf-414	121	49	,	,	PUNCT
gujaf-414	121	50	vol.6	vol.6	PROPN
gujaf-414	121	51	,	,	PUNCT
gujaf-414	121	52	issue	issue	NOUN
gujaf-414	121	53	2	2	NUM
gujaf-414	121	54	,	,	PUNCT
gujaf-414	121	55	april	april	PROPN
gujaf-414	121	56	,	,	PUNCT
gujaf-414	121	57	2025	2025	NUM
gujaf-414	121	58	42	42	NUM
gujaf-414	121	59	β0	β0	NOUN
gujaf-414	121	60	=	=	PUNCT
gujaf-414	121	61	constant	constant	ADJ
gujaf-414	121	62	β1	β1	PROPN
gujaf-414	121	63	β4	β4	PROPN
gujaf-414	121	64	=	=	PUNCT
gujaf-414	121	65	coefficient	coefficient	NOUN
gujaf-414	121	66	of	of	ADP
gujaf-414	121	67	the	the	DET
gujaf-414	121	68	variables	variable	NOUN
gujaf-414	121	69	of	of	ADP
gujaf-414	121	70	interest	interest	NOUN
gujaf-414	122	1	it	it	PRON
gujaf-414	122	2	=	=	PUNCT
gujaf-414	122	3	panel	panel	NOUN
gujaf-414	122	4	indicator	indicator	NOUN
gujaf-414	122	5	.	.	PUNCT
gujaf-414	123	1	4.0	4.0	NUM
gujaf-414	123	2	results	result	NOUN
gujaf-414	123	3	presentation	presentation	NOUN
gujaf-414	123	4	and	and	CCONJ
gujaf-414	123	5	discussion	discussion	NOUN
gujaf-414	123	6	the	the	DET
gujaf-414	123	7	findings	finding	NOUN
gujaf-414	123	8	from	from	ADP
gujaf-414	123	9	the	the	DET
gujaf-414	123	10	data	datum	NOUN
gujaf-414	123	11	that	that	PRON
gujaf-414	123	12	were	be	AUX
gujaf-414	123	13	extracted	extract	VERB
gujaf-414	123	14	and	and	CCONJ
gujaf-414	123	15	analyzed	analyze	VERB
gujaf-414	123	16	are	be	AUX
gujaf-414	123	17	covered	cover	VERB
gujaf-414	123	18	in	in	ADP
gujaf-414	123	19	this	this	DET
gujaf-414	123	20	section	section	NOUN
gujaf-414	123	21	of	of	ADP
gujaf-414	123	22	the	the	DET
gujaf-414	123	23	study	study	NOUN
gujaf-414	123	24	.	.	PUNCT
gujaf-414	124	1	the	the	DET
gujaf-414	124	2	section	section	NOUN
gujaf-414	124	3	starts	start	VERB
gujaf-414	124	4	with	with	ADP
gujaf-414	124	5	descriptive	descriptive	ADJ
gujaf-414	124	6	statistics	statistic	NOUN
gujaf-414	124	7	followed	follow	VERB
gujaf-414	124	8	by	by	ADP
gujaf-414	124	9	correlation	correlation	NOUN
gujaf-414	124	10	matrix	matrix	NOUN
gujaf-414	124	11	,	,	PUNCT
gujaf-414	124	12	variance	variance	NOUN
gujaf-414	124	13	inflation	inflation	NOUN
gujaf-414	124	14	factor	factor	NOUN
gujaf-414	124	15	(	(	PUNCT
gujaf-414	124	16	vif	vif	PROPN
gujaf-414	124	17	)	)	PUNCT
gujaf-414	124	18	,	,	PUNCT
gujaf-414	124	19	and	and	CCONJ
gujaf-414	124	20	regression	regression	NOUN
gujaf-414	124	21	result	result	NOUN
gujaf-414	124	22	.	.	PUNCT
gujaf-414	125	1	descriptive	descriptive	ADJ
gujaf-414	125	2	statistics	statistic	NOUN
gujaf-414	125	3	the	the	DET
gujaf-414	125	4	independent	independent	ADJ
gujaf-414	125	5	and	and	CCONJ
gujaf-414	125	6	dependent	dependent	ADJ
gujaf-414	125	7	variables	variable	NOUN
gujaf-414	125	8	that	that	PRON
gujaf-414	125	9	were	be	AUX
gujaf-414	125	10	employed	employ	VERB
gujaf-414	125	11	in	in	ADP
gujaf-414	125	12	the	the	DET
gujaf-414	125	13	study	study	NOUN
gujaf-414	125	14	are	be	AUX
gujaf-414	125	15	explained	explain	VERB
gujaf-414	125	16	by	by	ADP
gujaf-414	125	17	the	the	DET
gujaf-414	125	18	descriptive	descriptive	ADJ
gujaf-414	125	19	statistics	statistic	NOUN
gujaf-414	125	20	.	.	PUNCT
gujaf-414	126	1	starting	start	VERB
gujaf-414	126	2	with	with	ADP
gujaf-414	126	3	the	the	DET
gujaf-414	126	4	mean	mean	ADJ
gujaf-414	126	5	standard	standard	ADJ
gujaf-414	126	6	deviation	deviation	NOUN
gujaf-414	126	7	,	,	PUNCT
gujaf-414	126	8	minimum	minimum	NOUN
gujaf-414	126	9	and	and	CCONJ
gujaf-414	126	10	maximum	maximum	ADJ
gujaf-414	126	11	.	.	PUNCT
gujaf-414	126	12	table	table	NOUN
gujaf-414	126	13	2	2	NUM
gujaf-414	126	14	descriptive	descriptive	ADJ
gujaf-414	126	15	statistics	statistic	NOUN
gujaf-414	126	16	variable	variable	ADJ
gujaf-414	126	17	obs	obs	NOUN
gujaf-414	126	18	mean	mean	VERB
gujaf-414	126	19	std.dev	std.dev	NUM
gujaf-414	126	20	min	min	PROPN
gujaf-414	126	21	max	max	PROPN
gujaf-414	126	22	fp	fp	PROPN
gujaf-414	126	23	98	98	NUM
gujaf-414	126	24	0.016	0.016	NUM
gujaf-414	126	25	0.018	0.018	NUM
gujaf-414	126	26	-0.091	-0.091	NUM
gujaf-414	126	27	0.070	0.070	NUM
gujaf-414	126	28	rci	rci	PROPN
gujaf-414	126	29	98	98	NUM
gujaf-414	126	30	0.242	0.242	NUM
gujaf-414	126	31	0.146	0.146	NUM
gujaf-414	126	32	0.000	0.000	NUM
gujaf-414	126	33	0.600	0.600	NUM
gujaf-414	126	34	rcs	rcs	NOUN
gujaf-414	126	35	98	98	NUM
gujaf-414	126	36	6.469	6.469	NUM
gujaf-414	126	37	1.884	1.884	NUM
gujaf-414	126	38	3.000	3.000	NUM
gujaf-414	126	39	11.00	11.00	NUM
gujaf-414	126	40	iso	iso	NOUN
gujaf-414	126	41	98	98	NUM
gujaf-414	126	42	0.367	0.367	NUM
gujaf-414	126	43	0.485	0.485	NUM
gujaf-414	126	44	0.000	0.000	NUM
gujaf-414	126	45	1.000	1.000	NUM
gujaf-414	126	46	coso	coso	NOUN
gujaf-414	126	47	98	98	NUM
gujaf-414	126	48	0.214	0.214	NUM
gujaf-414	126	49	0.412	0.412	NUM
gujaf-414	126	50	0.000	0.000	NUM
gujaf-414	126	51	1.000	1.000	NUM
gujaf-414	126	52	source	source	NOUN
gujaf-414	126	53	:	:	PUNCT
gujaf-414	126	54	author	author	NOUN
gujaf-414	126	55	’s	’s	PART
gujaf-414	126	56	computation	computation	NOUN
gujaf-414	126	57	from	from	ADP
gujaf-414	126	58	stata	stata	PROPN
gujaf-414	126	59	output	output	NOUN
gujaf-414	126	60	,	,	PUNCT
gujaf-414	126	61	(	(	PUNCT
gujaf-414	126	62	2024	2024	NUM
gujaf-414	126	63	)	)	PUNCT
gujaf-414	126	64	from	from	ADP
gujaf-414	126	65	table	table	NOUN
gujaf-414	126	66	2	2	NUM
gujaf-414	126	67	financial	financial	ADJ
gujaf-414	126	68	performance	performance	NOUN
gujaf-414	126	69	which	which	PRON
gujaf-414	126	70	is	be	AUX
gujaf-414	126	71	proxied	proxie	VERB
gujaf-414	126	72	by	by	ADP
gujaf-414	126	73	return	return	NOUN
gujaf-414	126	74	on	on	ADP
gujaf-414	126	75	assets	asset	NOUN
gujaf-414	126	76	(	(	PUNCT
gujaf-414	126	77	roa	roa	NOUN
gujaf-414	126	78	)	)	PUNCT
gujaf-414	126	79	has	have	VERB
gujaf-414	126	80	a	a	DET
gujaf-414	126	81	mean	mean	ADJ
gujaf-414	126	82	value	value	NOUN
gujaf-414	126	83	of	of	ADP
gujaf-414	126	84	0.016	0.016	NUM
gujaf-414	126	85	and	and	CCONJ
gujaf-414	126	86	a	a	DET
gujaf-414	126	87	standard	standard	ADJ
gujaf-414	126	88	deviation	deviation	NOUN
gujaf-414	126	89	of	of	ADP
gujaf-414	126	90	0.018	0.018	NUM
gujaf-414	126	91	.	.	PUNCT
gujaf-414	127	1	this	this	PRON
gujaf-414	127	2	means	mean	VERB
gujaf-414	127	3	that	that	SCONJ
gujaf-414	127	4	on	on	ADP
gujaf-414	127	5	average	average	ADJ
gujaf-414	127	6	the	the	DET
gujaf-414	127	7	performance	performance	NOUN
gujaf-414	127	8	of	of	ADP
gujaf-414	127	9	the	the	DET
gujaf-414	127	10	listed	list	VERB
gujaf-414	127	11	dmbs	dmb	NOUN
gujaf-414	127	12	in	in	ADP
gujaf-414	127	13	nigeria	nigeria	PROPN
gujaf-414	127	14	stood	stand	VERB
gujaf-414	127	15	at	at	ADP
gujaf-414	127	16	1.60	1.60	NUM
gujaf-414	127	17	%	%	NOUN
gujaf-414	127	18	with	with	ADP
gujaf-414	127	19	a	a	DET
gujaf-414	127	20	deviation	deviation	NOUN
gujaf-414	127	21	of	of	ADP
gujaf-414	127	22	1.80	1.80	NUM
gujaf-414	127	23	%	%	NOUN
gujaf-414	127	24	which	which	PRON
gujaf-414	127	25	signifies	signify	VERB
gujaf-414	127	26	a	a	DET
gujaf-414	127	27	moderate	moderate	ADJ
gujaf-414	127	28	deviation	deviation	NOUN
gujaf-414	127	29	from	from	ADP
gujaf-414	127	30	the	the	DET
gujaf-414	127	31	mean	mean	ADJ
gujaf-414	127	32	value	value	NOUN
gujaf-414	127	33	of	of	ADP
gujaf-414	127	34	roa	roa	PROPN
gujaf-414	127	35	.	.	PUNCT
gujaf-414	128	1	the	the	DET
gujaf-414	128	2	minimum	minimum	ADJ
gujaf-414	128	3	and	and	CCONJ
gujaf-414	128	4	maximum	maximum	ADJ
gujaf-414	128	5	value	value	NOUN
gujaf-414	128	6	stood	stand	VERB
gujaf-414	128	7	at	at	ADP
gujaf-414	128	8	0.091	0.091	NUM
gujaf-414	128	9	and	and	CCONJ
gujaf-414	128	10	0.070	0.070	NUM
gujaf-414	128	11	respectively	respectively	ADV
gujaf-414	128	12	which	which	PRON
gujaf-414	128	13	shows	show	VERB
gujaf-414	128	14	that	that	SCONJ
gujaf-414	128	15	the	the	DET
gujaf-414	128	16	minimum	minimum	ADJ
gujaf-414	128	17	return	return	NOUN
gujaf-414	128	18	on	on	ADP
gujaf-414	128	19	assets	asset	NOUN
gujaf-414	128	20	of	of	ADP
gujaf-414	128	21	the	the	DET
gujaf-414	128	22	listed	list	VERB
gujaf-414	128	23	dmbs	dmb	NOUN
gujaf-414	128	24	in	in	ADP
gujaf-414	128	25	nigeria	nigeria	PROPN
gujaf-414	128	26	within	within	ADP
gujaf-414	128	27	the	the	DET
gujaf-414	128	28	period	period	NOUN
gujaf-414	128	29	of	of	ADP
gujaf-414	128	30	the	the	DET
gujaf-414	128	31	study	study	NOUN
gujaf-414	128	32	stood	stand	VERB
gujaf-414	128	33	at	at	ADP
gujaf-414	128	34	-0.91	-0.91	NOUN
gujaf-414	128	35	%	%	NOUN
gujaf-414	128	36	and	and	CCONJ
gujaf-414	128	37	a	a	DET
gujaf-414	128	38	maximum	maximum	ADJ
gujaf-414	128	39	return	return	NOUN
gujaf-414	128	40	of	of	ADP
gujaf-414	128	41	0.70	0.70	NUM
gujaf-414	128	42	%	%	NOUN
gujaf-414	128	43	.	.	PUNCT
gujaf-414	129	1	furthermore	furthermore	ADV
gujaf-414	129	2	,	,	PUNCT
gujaf-414	129	3	table	table	NOUN
gujaf-414	129	4	2	2	NUM
gujaf-414	129	5	shows	show	VERB
gujaf-414	129	6	that	that	SCONJ
gujaf-414	129	7	risk	risk	NOUN
gujaf-414	129	8	committee	committee	NOUN
gujaf-414	129	9	independence	independence	NOUN
gujaf-414	129	10	has	have	VERB
gujaf-414	129	11	a	a	DET
gujaf-414	129	12	mean	mean	ADJ
gujaf-414	129	13	value	value	NOUN
gujaf-414	129	14	of	of	ADP
gujaf-414	129	15	0.242	0.242	NUM
gujaf-414	129	16	with	with	ADP
gujaf-414	129	17	a	a	DET
gujaf-414	129	18	standard	standard	ADJ
gujaf-414	129	19	deviation	deviation	NOUN
gujaf-414	129	20	of	of	ADP
gujaf-414	129	21	0.146	0.146	NUM
gujaf-414	129	22	.	.	PUNCT
gujaf-414	130	1	this	this	PRON
gujaf-414	130	2	suggest	suggest	VERB
gujaf-414	130	3	that	that	SCONJ
gujaf-414	130	4	on	on	ADP
gujaf-414	130	5	average	average	ADJ
gujaf-414	130	6	2.42	2.42	NUM
gujaf-414	130	7	%	%	NOUN
gujaf-414	130	8	members	member	NOUN
gujaf-414	130	9	of	of	ADP
gujaf-414	130	10	the	the	DET
gujaf-414	130	11	risk	risk	NOUN
gujaf-414	130	12	management	management	NOUN
gujaf-414	130	13	committee	committee	NOUN
gujaf-414	130	14	are	be	AUX
gujaf-414	130	15	independence	independence	NOUN
gujaf-414	130	16	directors	director	NOUN
gujaf-414	130	17	,	,	PUNCT
gujaf-414	130	18	with	with	ADP
gujaf-414	130	19	a	a	DET
gujaf-414	130	20	variation	variation	NOUN
gujaf-414	130	21	of	of	ADP
gujaf-414	130	22	1.46	1.46	NUM
gujaf-414	130	23	%	%	NOUN
gujaf-414	130	24	which	which	PRON
gujaf-414	130	25	means	mean	VERB
gujaf-414	130	26	that	that	SCONJ
gujaf-414	130	27	there	there	PRON
gujaf-414	130	28	is	be	VERB
gujaf-414	130	29	a	a	DET
gujaf-414	130	30	low	low	ADJ
gujaf-414	130	31	variation	variation	NOUN
gujaf-414	130	32	from	from	ADP
gujaf-414	130	33	the	the	DET
gujaf-414	130	34	mean	mean	ADJ
gujaf-414	130	35	value	value	NOUN
gujaf-414	130	36	of	of	ADP
gujaf-414	130	37	rci	rci	NOUN
gujaf-414	130	38	of	of	ADP
gujaf-414	130	39	the	the	DET
gujaf-414	130	40	dmbs	dmb	NOUN
gujaf-414	130	41	within	within	ADP
gujaf-414	130	42	the	the	DET
gujaf-414	130	43	period	period	NOUN
gujaf-414	130	44	of	of	ADP
gujaf-414	130	45	the	the	DET
gujaf-414	130	46	study	study	NOUN
gujaf-414	130	47	.	.	PUNCT
gujaf-414	131	1	also	also	ADV
gujaf-414	131	2	,	,	PUNCT
gujaf-414	131	3	the	the	DET
gujaf-414	131	4	minimum	minimum	ADJ
gujaf-414	131	5	and	and	CCONJ
gujaf-414	131	6	maximum	maximum	ADJ
gujaf-414	131	7	values	value	NOUN
gujaf-414	131	8	of	of	ADP
gujaf-414	131	9	rci	rci	PROPN
gujaf-414	131	10	stood	stand	VERB
gujaf-414	131	11	at	at	ADP
gujaf-414	131	12	0.000	0.000	NUM
gujaf-414	131	13	and	and	CCONJ
gujaf-414	131	14	0.60	0.60	NUM
gujaf-414	131	15	respectively	respectively	ADV
gujaf-414	131	16	which	which	PRON
gujaf-414	131	17	shows	show	VERB
gujaf-414	131	18	that	that	SCONJ
gujaf-414	131	19	some	some	PRON
gujaf-414	131	20	of	of	ADP
gujaf-414	131	21	the	the	DET
gujaf-414	131	22	banks	bank	NOUN
gujaf-414	131	23	have	have	VERB
gujaf-414	131	24	no	no	DET
gujaf-414	131	25	independent	independent	ADJ
gujaf-414	131	26	directors	director	NOUN
gujaf-414	131	27	on	on	ADP
gujaf-414	131	28	their	their	PRON
gujaf-414	131	29	risk	risk	NOUN
gujaf-414	131	30	committee	committee	NOUN
gujaf-414	131	31	while	while	SCONJ
gujaf-414	131	32	the	the	DET
gujaf-414	131	33	highest	high	ADJ
gujaf-414	131	34	number	number	NOUN
gujaf-414	131	35	of	of	ADP
gujaf-414	131	36	independent	independent	ADJ
gujaf-414	131	37	risk	risk	NOUN
gujaf-414	131	38	committee	committee	NOUN
gujaf-414	131	39	on	on	ADP
gujaf-414	131	40	the	the	DET
gujaf-414	131	41	banks	bank	NOUN
gujaf-414	131	42	was	be	AUX
gujaf-414	131	43	60	60	NUM
gujaf-414	131	44	%	%	NOUN
gujaf-414	131	45	.	.	PUNCT
gujaf-414	132	1	similarly	similarly	ADV
gujaf-414	132	2	,	,	PUNCT
gujaf-414	132	3	table	table	NOUN
gujaf-414	132	4	2	2	NUM
gujaf-414	132	5	shows	show	VERB
gujaf-414	132	6	that	that	SCONJ
gujaf-414	132	7	risk	risk	NOUN
gujaf-414	132	8	committee	committee	NOUN
gujaf-414	132	9	size	size	NOUN
gujaf-414	132	10	has	have	VERB
gujaf-414	132	11	a	a	DET
gujaf-414	132	12	mean	mean	ADJ
gujaf-414	132	13	value	value	NOUN
gujaf-414	132	14	of	of	ADP
gujaf-414	132	15	6.469	6.469	NUM
gujaf-414	132	16	with	with	ADP
gujaf-414	132	17	a	a	DET
gujaf-414	132	18	standard	standard	ADJ
gujaf-414	132	19	deviation	deviation	NOUN
gujaf-414	132	20	of	of	ADP
gujaf-414	132	21	1.884	1.884	NUM
gujaf-414	132	22	.	.	PUNCT
gujaf-414	133	1	this	this	PRON
gujaf-414	133	2	suggest	suggest	VERB
gujaf-414	133	3	that	that	SCONJ
gujaf-414	133	4	on	on	ADP
gujaf-414	133	5	average	average	ADJ
gujaf-414	133	6	there	there	PRON
gujaf-414	133	7	are	be	VERB
gujaf-414	133	8	6	6	NUM
gujaf-414	133	9	directors	director	NOUN
gujaf-414	133	10	on	on	ADP
gujaf-414	133	11	the	the	DET
gujaf-414	133	12	risk	risk	NOUN
gujaf-414	133	13	committee	committee	NOUN
gujaf-414	133	14	of	of	ADP
gujaf-414	133	15	the	the	DET
gujaf-414	133	16	listed	list	VERB
gujaf-414	133	17	dmbs	dmb	NOUN
gujaf-414	133	18	in	in	ADP
gujaf-414	133	19	nigeria	nigeria	PROPN
gujaf-414	133	20	within	within	ADP
gujaf-414	133	21	the	the	DET
gujaf-414	133	22	period	period	NOUN
gujaf-414	133	23	of	of	ADP
gujaf-414	133	24	the	the	DET
gujaf-414	133	25	study	study	NOUN
gujaf-414	133	26	.	.	PUNCT
gujaf-414	134	1	with	with	ADP
gujaf-414	134	2	a	a	DET
gujaf-414	134	3	variation	variation	NOUN
gujaf-414	134	4	of	of	ADP
gujaf-414	134	5	1.884	1.884	NUM
gujaf-414	134	6	which	which	PRON
gujaf-414	134	7	means	mean	VERB
gujaf-414	134	8	that	that	SCONJ
gujaf-414	134	9	there	there	PRON
gujaf-414	134	10	is	be	VERB
gujaf-414	134	11	a	a	DET
gujaf-414	134	12	low	low	ADJ
gujaf-414	134	13	variation	variation	NOUN
gujaf-414	134	14	from	from	ADP
gujaf-414	134	15	the	the	DET
gujaf-414	134	16	mean	mean	ADJ
gujaf-414	134	17	value	value	NOUN
gujaf-414	134	18	of	of	ADP
gujaf-414	134	19	rcs	rcs	NOUN
gujaf-414	134	20	of	of	ADP
gujaf-414	134	21	the	the	DET
gujaf-414	134	22	dmbs	dmb	NOUN
gujaf-414	134	23	within	within	ADP
gujaf-414	134	24	the	the	DET
gujaf-414	134	25	period	period	NOUN
gujaf-414	134	26	of	of	ADP
gujaf-414	134	27	the	the	DET
gujaf-414	134	28	study	study	NOUN
gujaf-414	134	29	.	.	PUNCT
gujaf-414	135	1	also	also	ADV
gujaf-414	135	2	,	,	PUNCT
gujaf-414	135	3	the	the	DET
gujaf-414	135	4	minimum	minimum	ADJ
gujaf-414	135	5	and	and	CCONJ
gujaf-414	135	6	maximum	maximum	ADJ
gujaf-414	135	7	values	value	NOUN
gujaf-414	135	8	of	of	ADP
gujaf-414	135	9	rcs	rcs	PROPN
gujaf-414	135	10	stood	stand	VERB
gujaf-414	135	11	at	at	ADP
gujaf-414	135	12	3	3	NUM
gujaf-414	135	13	and	and	CCONJ
gujaf-414	135	14	11	11	NUM
gujaf-414	135	15	respectively	respectively	ADV
gujaf-414	135	16	which	which	PRON
gujaf-414	135	17	shows	show	VERB
gujaf-414	135	18	that	that	SCONJ
gujaf-414	135	19	some	some	PRON
gujaf-414	135	20	of	of	ADP
gujaf-414	135	21	the	the	DET
gujaf-414	135	22	banks	bank	NOUN
gujaf-414	135	23	have	have	VERB
gujaf-414	135	24	3	3	NUM
gujaf-414	135	25	directors	director	NOUN
gujaf-414	135	26	on	on	ADP
gujaf-414	135	27	their	their	PRON
gujaf-414	135	28	risk	risk	NOUN
gujaf-414	135	29	committee	committee	NOUN
gujaf-414	135	30	while	while	SCONJ
gujaf-414	135	31	the	the	DET
gujaf-414	135	32	highest	high	ADJ
gujaf-414	135	33	number	number	NOUN
gujaf-414	135	34	of	of	ADP
gujaf-414	135	35	risk	risk	NOUN
gujaf-414	135	36	committee	committee	NOUN
gujaf-414	135	37	of	of	ADP
gujaf-414	135	38	the	the	DET
gujaf-414	135	39	listed	list	VERB
gujaf-414	135	40	dmbs	dmb	NOUN
gujaf-414	135	41	stood	stand	VERB
gujaf-414	135	42	at	at	ADP
gujaf-414	135	43	11	11	NUM
gujaf-414	135	44	members	member	NOUN
gujaf-414	135	45	.	.	PUNCT
gujaf-414	136	1	gusau	gusau	PROPN
gujaf-414	136	2	journal	journal	PROPN
gujaf-414	136	3	of	of	ADP
gujaf-414	136	4	accounting	accounting	NOUN
gujaf-414	136	5	and	and	CCONJ
gujaf-414	136	6	finance	finance	NOUN
gujaf-414	136	7	,	,	PUNCT
gujaf-414	136	8	vol.6	vol.6	PROPN
gujaf-414	136	9	,	,	PUNCT
gujaf-414	136	10	issue	issue	NOUN
gujaf-414	136	11	2	2	NUM
gujaf-414	136	12	,	,	PUNCT
gujaf-414	136	13	april	april	PROPN
gujaf-414	136	14	,	,	PUNCT
gujaf-414	136	15	2025	2025	NUM
gujaf-414	136	16	43	43	NUM
gujaf-414	136	17	also	also	ADV
gujaf-414	136	18	,	,	PUNCT
gujaf-414	136	19	table	table	NOUN
gujaf-414	136	20	2	2	NUM
gujaf-414	136	21	shows	show	VERB
gujaf-414	136	22	that	that	SCONJ
gujaf-414	136	23	iso	iso	NOUN
gujaf-414	136	24	has	have	VERB
gujaf-414	136	25	a	a	DET
gujaf-414	136	26	mean	mean	ADJ
gujaf-414	136	27	value	value	NOUN
gujaf-414	136	28	of	of	ADP
gujaf-414	136	29	0.367	0.367	NUM
gujaf-414	136	30	and	and	CCONJ
gujaf-414	136	31	a	a	DET
gujaf-414	136	32	standard	standard	ADJ
gujaf-414	136	33	deviation	deviation	NOUN
gujaf-414	136	34	of	of	ADP
gujaf-414	136	35	0.485	0.485	NUM
gujaf-414	136	36	.	.	PUNCT
gujaf-414	137	1	this	this	PRON
gujaf-414	137	2	means	mean	VERB
gujaf-414	137	3	that	that	SCONJ
gujaf-414	137	4	on	on	ADP
gujaf-414	137	5	average	average	ADJ
gujaf-414	137	6	,	,	PUNCT
gujaf-414	137	7	the	the	DET
gujaf-414	137	8	listed	list	VERB
gujaf-414	137	9	dmbs	dmb	NOUN
gujaf-414	137	10	in	in	ADP
gujaf-414	137	11	nigeria	nigeria	PROPN
gujaf-414	137	12	applied	apply	VERB
gujaf-414	137	13	36.70	36.70	NUM
gujaf-414	137	14	%	%	NOUN
gujaf-414	137	15	of	of	ADP
gujaf-414	137	16	iso	iso	NOUN
gujaf-414	137	17	27001	27001	NUM
gujaf-414	137	18	framework	framework	NOUN
gujaf-414	137	19	to	to	PART
gujaf-414	137	20	risk	risk	VERB
gujaf-414	137	21	management	management	NOUN
gujaf-414	137	22	during	during	ADP
gujaf-414	137	23	the	the	DET
gujaf-414	137	24	period	period	NOUN
gujaf-414	137	25	of	of	ADP
gujaf-414	137	26	the	the	DET
gujaf-414	137	27	study	study	NOUN
gujaf-414	137	28	.	.	PUNCT
gujaf-414	138	1	the	the	DET
gujaf-414	138	2	result	result	NOUN
gujaf-414	138	3	also	also	ADV
gujaf-414	138	4	indicates	indicate	VERB
gujaf-414	138	5	that	that	SCONJ
gujaf-414	138	6	there	there	PRON
gujaf-414	138	7	is	be	VERB
gujaf-414	138	8	a	a	DET
gujaf-414	138	9	high	high	ADJ
gujaf-414	138	10	dispersion	dispersion	NOUN
gujaf-414	138	11	from	from	ADP
gujaf-414	138	12	the	the	DET
gujaf-414	138	13	mean	mean	ADJ
gujaf-414	138	14	value	value	NOUN
gujaf-414	138	15	of	of	ADP
gujaf-414	138	16	iso	iso	NOUN
gujaf-414	138	17	27001	27001	NUM
gujaf-414	138	18	framework	framework	NOUN
gujaf-414	138	19	reported	report	VERB
gujaf-414	138	20	within	within	ADP
gujaf-414	138	21	the	the	DET
gujaf-414	138	22	period	period	NOUN
gujaf-414	138	23	of	of	ADP
gujaf-414	138	24	the	the	DET
gujaf-414	138	25	study	study	NOUN
gujaf-414	138	26	.	.	PUNCT
gujaf-414	139	1	the	the	DET
gujaf-414	139	2	minimum	minimum	ADJ
gujaf-414	139	3	and	and	CCONJ
gujaf-414	139	4	maximum	maximum	ADJ
gujaf-414	139	5	values	value	NOUN
gujaf-414	139	6	of	of	ADP
gujaf-414	139	7	iso	iso	PROPN
gujaf-414	139	8	27001	27001	NUM
gujaf-414	139	9	stood	stand	VERB
gujaf-414	139	10	at	at	ADP
gujaf-414	139	11	0	0	NUM
gujaf-414	139	12	and	and	CCONJ
gujaf-414	139	13	1	1	NUM
gujaf-414	139	14	respectively	respectively	ADV
gujaf-414	139	15	.	.	PUNCT
gujaf-414	140	1	finally	finally	ADV
gujaf-414	140	2	,	,	PUNCT
gujaf-414	140	3	table	table	NOUN
gujaf-414	140	4	2	2	NUM
gujaf-414	140	5	shows	show	VERB
gujaf-414	140	6	that	that	SCONJ
gujaf-414	140	7	coso	coso	NOUN
gujaf-414	140	8	framework	framework	NOUN
gujaf-414	140	9	has	have	VERB
gujaf-414	140	10	a	a	DET
gujaf-414	140	11	mean	mean	ADJ
gujaf-414	140	12	value	value	NOUN
gujaf-414	140	13	of	of	ADP
gujaf-414	140	14	0.214	0.214	NUM
gujaf-414	140	15	and	and	CCONJ
gujaf-414	140	16	a	a	DET
gujaf-414	140	17	standard	standard	ADJ
gujaf-414	140	18	deviation	deviation	NOUN
gujaf-414	140	19	of	of	ADP
gujaf-414	140	20	0.412	0.412	NUM
gujaf-414	140	21	.	.	PUNCT
gujaf-414	141	1	this	this	PRON
gujaf-414	141	2	means	mean	VERB
gujaf-414	141	3	that	that	SCONJ
gujaf-414	141	4	on	on	ADP
gujaf-414	141	5	average	average	ADJ
gujaf-414	141	6	,	,	PUNCT
gujaf-414	141	7	the	the	DET
gujaf-414	141	8	listed	list	VERB
gujaf-414	141	9	dmbs	dmb	NOUN
gujaf-414	141	10	in	in	ADP
gujaf-414	141	11	nigeria	nigeria	PROPN
gujaf-414	141	12	applied	apply	VERB
gujaf-414	141	13	21.40	21.40	NUM
gujaf-414	141	14	%	%	NOUN
gujaf-414	141	15	of	of	ADP
gujaf-414	141	16	coso	coso	NOUN
gujaf-414	141	17	framework	framework	NOUN
gujaf-414	141	18	to	to	PART
gujaf-414	141	19	risk	risk	VERB
gujaf-414	141	20	management	management	NOUN
gujaf-414	141	21	during	during	ADP
gujaf-414	141	22	the	the	DET
gujaf-414	141	23	period	period	NOUN
gujaf-414	141	24	of	of	ADP
gujaf-414	141	25	the	the	DET
gujaf-414	141	26	study	study	NOUN
gujaf-414	141	27	.	.	PUNCT
gujaf-414	142	1	the	the	DET
gujaf-414	142	2	result	result	NOUN
gujaf-414	142	3	also	also	ADV
gujaf-414	142	4	indicates	indicate	VERB
gujaf-414	142	5	that	that	SCONJ
gujaf-414	142	6	there	there	PRON
gujaf-414	142	7	is	be	VERB
gujaf-414	142	8	a	a	DET
gujaf-414	142	9	high	high	ADJ
gujaf-414	142	10	dispersion	dispersion	NOUN
gujaf-414	142	11	from	from	ADP
gujaf-414	142	12	the	the	DET
gujaf-414	142	13	mean	mean	ADJ
gujaf-414	142	14	value	value	NOUN
gujaf-414	142	15	of	of	ADP
gujaf-414	142	16	coso	coso	NOUN
gujaf-414	142	17	framework	framework	PROPN
gujaf-414	142	18	reported	report	VERB
gujaf-414	142	19	within	within	ADP
gujaf-414	142	20	the	the	DET
gujaf-414	142	21	period	period	NOUN
gujaf-414	142	22	of	of	ADP
gujaf-414	142	23	the	the	DET
gujaf-414	142	24	study	study	NOUN
gujaf-414	142	25	.	.	PUNCT
gujaf-414	143	1	the	the	DET
gujaf-414	143	2	minimum	minimum	ADJ
gujaf-414	143	3	and	and	CCONJ
gujaf-414	143	4	maximum	maximum	ADJ
gujaf-414	143	5	values	value	NOUN
gujaf-414	143	6	of	of	ADP
gujaf-414	143	7	coso	coso	NOUN
gujaf-414	143	8	stood	stand	VERB
gujaf-414	143	9	at	at	ADP
gujaf-414	143	10	0	0	NUM
gujaf-414	143	11	and	and	CCONJ
gujaf-414	143	12	1	1	NUM
gujaf-414	143	13	respectively	respectively	ADV
gujaf-414	143	14	.	.	PUNCT
gujaf-414	144	1	correlation	correlation	NOUN
gujaf-414	144	2	matrix	matrix	NOUN
gujaf-414	144	3	the	the	DET
gujaf-414	144	4	relationship	relationship	NOUN
gujaf-414	144	5	between	between	ADP
gujaf-414	144	6	the	the	DET
gujaf-414	144	7	independent	independent	ADJ
gujaf-414	144	8	variables	variable	NOUN
gujaf-414	144	9	and	and	CCONJ
gujaf-414	144	10	the	the	DET
gujaf-414	144	11	dependent	dependent	ADJ
gujaf-414	144	12	variables	variable	NOUN
gujaf-414	144	13	,	,	PUNCT
gujaf-414	144	14	as	as	ADV
gujaf-414	144	15	well	well	ADV
gujaf-414	144	16	as	as	ADP
gujaf-414	144	17	the	the	DET
gujaf-414	144	18	relationship	relationship	NOUN
gujaf-414	144	19	between	between	ADP
gujaf-414	144	20	the	the	DET
gujaf-414	144	21	independent	independent	ADJ
gujaf-414	144	22	variables	variable	NOUN
gujaf-414	144	23	themselves	themselves	PRON
gujaf-414	144	24	,	,	PUNCT
gujaf-414	144	25	is	be	AUX
gujaf-414	144	26	explained	explain	VERB
gujaf-414	144	27	by	by	ADP
gujaf-414	144	28	the	the	DET
gujaf-414	144	29	correlation	correlation	NOUN
gujaf-414	144	30	matrix	matrix	NOUN
gujaf-414	144	31	.	.	PUNCT
gujaf-414	145	1	table	table	NOUN
gujaf-414	145	2	3	3	NUM
gujaf-414	145	3	correlation	correlation	NOUN
gujaf-414	145	4	matrix	matrix	NOUN
gujaf-414	145	5	variable	variable	NOUN
gujaf-414	145	6	fp	fp	PROPN
gujaf-414	145	7	rci	rci	PROPN
gujaf-414	145	8	rcs	rcs	PROPN
gujaf-414	145	9	iso	iso	PROPN
gujaf-414	145	10	coso	coso	PROPN
gujaf-414	145	11	fp	fp	PROPN
gujaf-414	145	12	1.000	1.000	NUM
gujaf-414	145	13	rci	rci	NOUN
gujaf-414	145	14	0.203	0.203	NUM
gujaf-414	145	15	1.000	1.000	NUM
gujaf-414	145	16	rcs	rcs	NOUN
gujaf-414	145	17	0.005	0.005	NUM
gujaf-414	145	18	0.010	0.010	NUM
gujaf-414	145	19	1.000	1.000	NUM
gujaf-414	145	20	iso	iso	NOUN
gujaf-414	145	21	0.146	0.146	NUM
gujaf-414	145	22	0.075	0.075	NUM
gujaf-414	145	23	0.250	0.250	NUM
gujaf-414	145	24	1.000	1.000	NUM
gujaf-414	145	25	coso	coso	NOUN
gujaf-414	145	26	0.364	0.364	NUM
gujaf-414	145	27	0.237	0.237	NUM
gujaf-414	145	28	0.022	0.022	NUM
gujaf-414	145	29	0.039	0.039	NUM
gujaf-414	145	30	1.000	1.000	NUM
gujaf-414	145	31	source	source	NOUN
gujaf-414	145	32	:	:	PUNCT
gujaf-414	145	33	author	author	NOUN
gujaf-414	145	34	’s	’s	PART
gujaf-414	145	35	computation	computation	NOUN
gujaf-414	145	36	from	from	ADP
gujaf-414	145	37	stata	stata	PROPN
gujaf-414	145	38	output	output	NOUN
gujaf-414	145	39	,	,	PUNCT
gujaf-414	145	40	(	(	PUNCT
gujaf-414	145	41	2024	2024	NUM
gujaf-414	145	42	)	)	PUNCT
gujaf-414	145	43	.	.	PUNCT
gujaf-414	146	1	according	accord	VERB
gujaf-414	146	2	to	to	ADP
gujaf-414	146	3	the	the	DET
gujaf-414	146	4	correlation	correlation	NOUN
gujaf-414	146	5	table	table	NOUN
gujaf-414	146	6	,	,	PUNCT
gujaf-414	146	7	all	all	DET
gujaf-414	146	8	the	the	DET
gujaf-414	146	9	independent	independent	ADJ
gujaf-414	146	10	variables	variable	NOUN
gujaf-414	146	11	(	(	PUNCT
gujaf-414	146	12	rci	rci	PROPN
gujaf-414	146	13	,	,	PUNCT
gujaf-414	146	14	rcs	rcs	PROPN
gujaf-414	146	15	,	,	PUNCT
gujaf-414	146	16	iso	iso	NOUN
gujaf-414	146	17	,	,	PUNCT
gujaf-414	146	18	and	and	CCONJ
gujaf-414	146	19	coso	coso	NOUN
gujaf-414	146	20	)	)	PUNCT
gujaf-414	146	21	are	be	AUX
gujaf-414	146	22	positively	positively	ADV
gujaf-414	146	23	correlated	correlate	VERB
gujaf-414	146	24	with	with	ADP
gujaf-414	146	25	performance	performance	NOUN
gujaf-414	146	26	(	(	PUNCT
gujaf-414	146	27	fp	fp	NOUN
gujaf-414	146	28	)	)	PUNCT
gujaf-414	146	29	,	,	PUNCT
gujaf-414	146	30	which	which	PRON
gujaf-414	146	31	means	mean	VERB
gujaf-414	146	32	they	they	PRON
gujaf-414	146	33	all	all	PRON
gujaf-414	146	34	move	move	VERB
gujaf-414	146	35	in	in	ADP
gujaf-414	146	36	the	the	DET
gujaf-414	146	37	same	same	ADJ
gujaf-414	146	38	direction	direction	NOUN
gujaf-414	146	39	with	with	ADP
gujaf-414	146	40	financial	financial	ADJ
gujaf-414	146	41	performance	performance	NOUN
gujaf-414	146	42	.	.	PUNCT
gujaf-414	147	1	furthermore	furthermore	ADV
gujaf-414	147	2	,	,	PUNCT
gujaf-414	147	3	the	the	DET
gujaf-414	147	4	correlation	correlation	NOUN
gujaf-414	147	5	matrix	matrix	NOUN
gujaf-414	147	6	indicates	indicate	VERB
gujaf-414	147	7	that	that	SCONJ
gujaf-414	147	8	none	none	NOUN
gujaf-414	147	9	of	of	ADP
gujaf-414	147	10	the	the	DET
gujaf-414	147	11	study	study	NOUN
gujaf-414	147	12	's	's	PART
gujaf-414	147	13	variables	variable	NOUN
gujaf-414	147	14	are	be	AUX
gujaf-414	147	15	multi	multi	ADJ
gujaf-414	147	16	-	-	ADJ
gujaf-414	147	17	collinear	collinear	ADJ
gujaf-414	147	18	because	because	SCONJ
gujaf-414	147	19	all	all	PRON
gujaf-414	147	20	of	of	ADP
gujaf-414	147	21	their	their	PRON
gujaf-414	147	22	coefficients	coefficient	NOUN
gujaf-414	147	23	are	be	AUX
gujaf-414	147	24	below	below	ADP
gujaf-414	147	25	the	the	DET
gujaf-414	147	26	threshold	threshold	NOUN
gujaf-414	147	27	of	of	ADP
gujaf-414	147	28	80	80	NUM
gujaf-414	147	29	%	%	NOUN
gujaf-414	147	30	(	(	PUNCT
gujaf-414	147	31	gujarati	gujarati	PROPN
gujaf-414	147	32	,	,	PUNCT
gujaf-414	147	33	2004	2004	NUM
gujaf-414	147	34	)	)	PUNCT
gujaf-414	147	35	.	.	PUNCT
gujaf-414	148	1	vif	vif	NOUN
gujaf-414	148	2	was	be	AUX
gujaf-414	148	3	also	also	ADV
gujaf-414	148	4	carried	carry	VERB
gujaf-414	148	5	out	out	ADP
gujaf-414	148	6	to	to	PART
gujaf-414	148	7	detect	detect	VERB
gujaf-414	148	8	the	the	DET
gujaf-414	148	9	presence	presence	NOUN
gujaf-414	148	10	of	of	ADP
gujaf-414	148	11	multi	multi	NOUN
gujaf-414	148	12	-	-	NOUN
gujaf-414	148	13	collinearity	collinearity	NOUN
gujaf-414	148	14	among	among	ADP
gujaf-414	148	15	the	the	DET
gujaf-414	148	16	variables	variable	NOUN
gujaf-414	148	17	.	.	PUNCT
gujaf-414	149	1	multi	multi	ADJ
gujaf-414	149	2	-	-	ADJ
gujaf-414	149	3	collinearity	collinearity	ADJ
gujaf-414	149	4	multi	multi	ADJ
gujaf-414	149	5	-	-	ADJ
gujaf-414	149	6	collinearity	collinearity	NOUN
gujaf-414	149	7	was	be	AUX
gujaf-414	149	8	used	use	VERB
gujaf-414	149	9	to	to	PART
gujaf-414	149	10	dictate	dictate	VERB
gujaf-414	149	11	the	the	DET
gujaf-414	149	12	presence	presence	NOUN
gujaf-414	149	13	of	of	ADP
gujaf-414	149	14	multi	multi	NOUN
gujaf-414	149	15	-	-	NOUN
gujaf-414	149	16	collinearity	collinearity	NOUN
gujaf-414	149	17	among	among	ADP
gujaf-414	149	18	the	the	DET
gujaf-414	149	19	independent	independent	ADJ
gujaf-414	149	20	variables	variable	NOUN
gujaf-414	149	21	of	of	ADP
gujaf-414	149	22	the	the	DET
gujaf-414	149	23	study	study	NOUN
gujaf-414	149	24	.	.	PUNCT
gujaf-414	150	1	table	table	NOUN
gujaf-414	150	2	4	4	NUM
gujaf-414	150	3	:	:	PUNCT
gujaf-414	150	4	variance	variance	NOUN
gujaf-414	150	5	inflation	inflation	NOUN
gujaf-414	150	6	factor	factor	NOUN
gujaf-414	150	7	and	and	CCONJ
gujaf-414	150	8	tolerance	tolerance	NOUN
gujaf-414	150	9	value	value	NOUN
gujaf-414	150	10	variable	variable	ADJ
gujaf-414	150	11	vif	vif	NOUN
gujaf-414	150	12	1	1	NUM
gujaf-414	150	13	/	/	SYM
gujaf-414	150	14	vif	vif	PROPN
gujaf-414	150	15	rci	rci	PROPN
gujaf-414	150	16	1.23	1.23	NUM
gujaf-414	150	17	0.816	0.816	NUM
gujaf-414	150	18	rcs	rcs	PROPN
gujaf-414	150	19	1.12	1.12	NUM
gujaf-414	150	20	0.896	0.896	NUM
gujaf-414	150	21	iso	iso	NOUN
gujaf-414	150	22	1.02	1.02	NUM
gujaf-414	150	23	0.982	0.982	NUM
gujaf-414	150	24	coso	coso	NOUN
gujaf-414	150	25	1.19	1.19	NUM
gujaf-414	150	26	0.841	0.841	NUM
gujaf-414	150	27	mean	mean	NOUN
gujaf-414	150	28	1.14	1.14	NUM
gujaf-414	150	29	gusau	gusau	ADJ
gujaf-414	150	30	journal	journal	NOUN
gujaf-414	150	31	of	of	ADP
gujaf-414	150	32	accounting	accounting	NOUN
gujaf-414	150	33	and	and	CCONJ
gujaf-414	150	34	finance	finance	NOUN
gujaf-414	150	35	,	,	PUNCT
gujaf-414	150	36	vol.6	vol.6	PROPN
gujaf-414	150	37	,	,	PUNCT
gujaf-414	150	38	issue	issue	NOUN
gujaf-414	150	39	2	2	NUM
gujaf-414	150	40	,	,	PUNCT
gujaf-414	150	41	april	april	PROPN
gujaf-414	150	42	,	,	PUNCT
gujaf-414	150	43	2025	2025	NUM
gujaf-414	150	44	44	44	NUM
gujaf-414	150	45	source	source	NOUN
gujaf-414	150	46	:	:	PUNCT
gujaf-414	150	47	author	author	NOUN
gujaf-414	150	48	’s	’s	PART
gujaf-414	150	49	computation	computation	NOUN
gujaf-414	150	50	from	from	ADP
gujaf-414	150	51	stata	stata	PROPN
gujaf-414	150	52	output	output	NOUN
gujaf-414	150	53	,	,	PUNCT
gujaf-414	150	54	(	(	PUNCT
gujaf-414	150	55	2024	2024	NUM
gujaf-414	150	56	)	)	PUNCT
gujaf-414	150	57	from	from	ADP
gujaf-414	150	58	table	table	NOUN
gujaf-414	150	59	4	4	NUM
gujaf-414	150	60	,	,	PUNCT
gujaf-414	150	61	the	the	DET
gujaf-414	150	62	tolerance	tolerance	NOUN
gujaf-414	150	63	and	and	CCONJ
gujaf-414	150	64	vif	vif	NOUN
gujaf-414	150	65	were	be	AUX
gujaf-414	150	66	used	use	VERB
gujaf-414	150	67	as	as	ADP
gujaf-414	150	68	an	an	DET
gujaf-414	150	69	advance	advance	NOUN
gujaf-414	150	70	measure	measure	NOUN
gujaf-414	150	71	to	to	PART
gujaf-414	150	72	confirm	confirm	VERB
gujaf-414	150	73	the	the	DET
gujaf-414	150	74	possible	possible	ADJ
gujaf-414	150	75	presence	presence	NOUN
gujaf-414	150	76	of	of	ADP
gujaf-414	150	77	multi	multi	NOUN
gujaf-414	150	78	-	-	NOUN
gujaf-414	150	79	collinearity	collinearity	NOUN
gujaf-414	150	80	among	among	ADP
gujaf-414	150	81	the	the	DET
gujaf-414	150	82	independent	independent	ADJ
gujaf-414	150	83	variables	variable	NOUN
gujaf-414	150	84	of	of	ADP
gujaf-414	150	85	the	the	DET
gujaf-414	150	86	study	study	NOUN
gujaf-414	150	87	,	,	PUNCT
gujaf-414	150	88	it	it	PRON
gujaf-414	150	89	was	be	AUX
gujaf-414	150	90	shown	show	VERB
gujaf-414	150	91	there	there	PRON
gujaf-414	150	92	is	be	VERB
gujaf-414	150	93	no	no	DET
gujaf-414	150	94	multi	multi	NOUN
gujaf-414	150	95	-	-	NOUN
gujaf-414	150	96	collinearity	collinearity	NOUN
gujaf-414	150	97	with	with	ADP
gujaf-414	150	98	the	the	DET
gujaf-414	150	99	tolerance	tolerance	NOUN
gujaf-414	150	100	value	value	NOUN
gujaf-414	150	101	and	and	CCONJ
gujaf-414	150	102	vif	vif	NOUN
gujaf-414	150	103	concurrently	concurrently	ADV
gujaf-414	150	104	below	below	ADP
gujaf-414	150	105	1	1	NUM
gujaf-414	150	106	and	and	CCONJ
gujaf-414	150	107	10	10	NUM
gujaf-414	150	108	respectively	respectively	ADV
gujaf-414	150	109	which	which	PRON
gujaf-414	150	110	signifies	signify	VERB
gujaf-414	150	111	no	no	DET
gujaf-414	150	112	presence	presence	NOUN
gujaf-414	150	113	of	of	ADP
gujaf-414	150	114	multi	multi	NOUN
gujaf-414	150	115	-	-	NOUN
gujaf-414	150	116	collinearity	collinearity	NOUN
gujaf-414	150	117	among	among	ADP
gujaf-414	150	118	the	the	DET
gujaf-414	150	119	variables	variable	NOUN
gujaf-414	150	120	(	(	PUNCT
gujaf-414	150	121	gujarati	gujarati	PROPN
gujaf-414	150	122	,	,	PUNCT
gujaf-414	150	123	2004	2004	NUM
gujaf-414	150	124	)	)	PUNCT
gujaf-414	150	125	.	.	PUNCT
gujaf-414	151	1	diagnostic	diagnostic	ADJ
gujaf-414	151	2	tests	test	NOUN
gujaf-414	151	3	to	to	PART
gujaf-414	151	4	select	select	VERB
gujaf-414	151	5	the	the	DET
gujaf-414	151	6	suitable	suitable	ADJ
gujaf-414	151	7	model	model	NOUN
gujaf-414	151	8	for	for	ADP
gujaf-414	151	9	the	the	DET
gujaf-414	151	10	study	study	NOUN
gujaf-414	151	11	,	,	PUNCT
gujaf-414	151	12	several	several	ADJ
gujaf-414	151	13	diagnostic	diagnostic	ADJ
gujaf-414	151	14	tests	test	NOUN
gujaf-414	151	15	were	be	AUX
gujaf-414	151	16	conducted	conduct	VERB
gujaf-414	151	17	which	which	PRON
gujaf-414	151	18	include	include	VERB
gujaf-414	151	19	the	the	DET
gujaf-414	151	20	multi	multi	ADJ
gujaf-414	151	21	-	-	ADJ
gujaf-414	151	22	collinearity	collinearity	ADJ
gujaf-414	151	23	test	test	NOUN
gujaf-414	151	24	using	use	VERB
gujaf-414	151	25	the	the	DET
gujaf-414	151	26	vif	vif	NOUN
gujaf-414	151	27	to	to	PART
gujaf-414	151	28	find	find	VERB
gujaf-414	151	29	out	out	ADP
gujaf-414	151	30	if	if	SCONJ
gujaf-414	151	31	there	there	PRON
gujaf-414	151	32	is	be	VERB
gujaf-414	151	33	multi	multi	ADJ
gujaf-414	151	34	-	-	NOUN
gujaf-414	151	35	collinearity	collinearity	NOUN
gujaf-414	151	36	among	among	ADP
gujaf-414	151	37	the	the	DET
gujaf-414	151	38	variables	variable	NOUN
gujaf-414	151	39	,	,	PUNCT
gujaf-414	151	40	hausman	hausman	PROPN
gujaf-414	151	41	specification	specification	NOUN
gujaf-414	151	42	test	test	NOUN
gujaf-414	151	43	to	to	PART
gujaf-414	151	44	choose	choose	VERB
gujaf-414	151	45	between	between	ADP
gujaf-414	151	46	fixed	fix	VERB
gujaf-414	151	47	effect	effect	NOUN
gujaf-414	151	48	and	and	CCONJ
gujaf-414	151	49	random	random	ADJ
gujaf-414	151	50	effect	effect	NOUN
gujaf-414	151	51	model	model	NOUN
gujaf-414	151	52	which	which	PRON
gujaf-414	151	53	was	be	AUX
gujaf-414	151	54	not	not	PART
gujaf-414	151	55	significant	significant	ADJ
gujaf-414	151	56	,	,	PUNCT
gujaf-414	151	57	hence	hence	ADV
gujaf-414	151	58	the	the	DET
gujaf-414	151	59	study	study	NOUN
gujaf-414	151	60	further	far	ADV
gujaf-414	151	61	carried	carry	VERB
gujaf-414	151	62	out	out	ADP
gujaf-414	151	63	lagrange	lagrange	NOUN
gujaf-414	151	64	multiplier	multipli	ADJ
gujaf-414	151	65	test	test	NOUN
gujaf-414	151	66	to	to	PART
gujaf-414	151	67	choose	choose	VERB
gujaf-414	151	68	between	between	ADP
gujaf-414	151	69	random	random	ADJ
gujaf-414	151	70	effect	effect	NOUN
gujaf-414	151	71	and	and	CCONJ
gujaf-414	151	72	ordinary	ordinary	ADJ
gujaf-414	151	73	least	least	ADJ
gujaf-414	151	74	square	square	ADJ
gujaf-414	151	75	(	(	PUNCT
gujaf-414	151	76	ols	ol	NOUN
gujaf-414	151	77	)	)	PUNCT
gujaf-414	151	78	which	which	PRON
gujaf-414	151	79	favored	favor	VERB
gujaf-414	151	80	the	the	DET
gujaf-414	151	81	random	random	ADJ
gujaf-414	151	82	effect	effect	NOUN
gujaf-414	151	83	model	model	NOUN
gujaf-414	151	84	.	.	PUNCT
gujaf-414	152	1	considering	consider	VERB
gujaf-414	152	2	the	the	DET
gujaf-414	152	3	fact	fact	NOUN
gujaf-414	152	4	the	the	DET
gujaf-414	152	5	number	number	NOUN
gujaf-414	152	6	of	of	ADP
gujaf-414	152	7	firms	firm	NOUN
gujaf-414	152	8	is	be	AUX
gujaf-414	152	9	more	more	ADJ
gujaf-414	152	10	than	than	ADP
gujaf-414	152	11	the	the	DET
gujaf-414	152	12	number	number	NOUN
gujaf-414	152	13	of	of	ADP
gujaf-414	152	14	times	time	NOUN
gujaf-414	152	15	the	the	DET
gujaf-414	152	16	study	study	NOUN
gujaf-414	152	17	made	make	VERB
gujaf-414	152	18	use	use	NOUN
gujaf-414	152	19	of	of	ADP
gujaf-414	152	20	the	the	DET
gujaf-414	152	21	generalized	generalized	ADJ
gujaf-414	152	22	least	least	ADJ
gujaf-414	152	23	square	square	ADJ
gujaf-414	152	24	(	(	PUNCT
gujaf-414	152	25	gls	gls	PROPN
gujaf-414	152	26	)	)	PUNCT
gujaf-414	152	27	model	model	NOUN
gujaf-414	152	28	for	for	ADP
gujaf-414	152	29	the	the	DET
gujaf-414	152	30	analysis	analysis	NOUN
gujaf-414	152	31	.	.	PUNCT
gujaf-414	153	1	presentation	presentation	NOUN
gujaf-414	153	2	of	of	ADP
gujaf-414	153	3	result	result	NOUN
gujaf-414	153	4	the	the	DET
gujaf-414	153	5	summary	summary	NOUN
gujaf-414	153	6	of	of	ADP
gujaf-414	153	7	the	the	DET
gujaf-414	153	8	gls	gls	ADJ
gujaf-414	153	9	robust	robust	ADJ
gujaf-414	153	10	regression	regression	NOUN
gujaf-414	153	11	result	result	NOUN
gujaf-414	153	12	is	be	AUX
gujaf-414	153	13	presented	present	VERB
gujaf-414	153	14	in	in	ADP
gujaf-414	153	15	the	the	DET
gujaf-414	153	16	table	table	NOUN
gujaf-414	153	17	below	below	ADV
gujaf-414	153	18	as	as	SCONJ
gujaf-414	153	19	follows	follow	VERB
gujaf-414	153	20	:	:	PUNCT
gujaf-414	153	21	table	table	NOUN
gujaf-414	153	22	5	5	NUM
gujaf-414	153	23	:	:	PUNCT
gujaf-414	153	24	summary	summary	NOUN
gujaf-414	153	25	of	of	ADP
gujaf-414	153	26	ols	ol	NOUN
gujaf-414	153	27	robust	robust	ADJ
gujaf-414	153	28	results	result	NOUN
gujaf-414	153	29	fp	fp	PROPN
gujaf-414	153	30	coef	coef	PROPN
gujaf-414	153	31	st.err	st.err	PROPN
gujaf-414	153	32	t	t	PROPN
gujaf-414	153	33	-	-	PUNCT
gujaf-414	153	34	value	value	NOUN
gujaf-414	153	35	p	p	NOUN
gujaf-414	153	36	-	-	PUNCT
gujaf-414	153	37	value	value	NOUN
gujaf-414	153	38	rci	rci	NOUN
gujaf-414	153	39	0.005	0.005	NUM
gujaf-414	153	40	0.010	0.010	NUM
gujaf-414	153	41	0.50	0.50	NUM
gujaf-414	153	42	0.619	0.619	NUM
gujaf-414	153	43	rcs	rcs	X
gujaf-414	153	44	0.000	0.000	NUM
gujaf-414	153	45	0.001	0.001	NUM
gujaf-414	153	46	0.13	0.13	NUM
gujaf-414	153	47	0.898	0.898	NUM
gujaf-414	153	48	iso27001	iso27001	VERB
gujaf-414	153	49	0.010	0.010	NUM
gujaf-414	153	50	0.004	0.004	NUM
gujaf-414	153	51	2.93	2.93	NUM
gujaf-414	153	52	0.003	0.003	NUM
gujaf-414	153	53	coso	coso	NOUN
gujaf-414	153	54	0.013	0.013	NUM
gujaf-414	153	55	0.004	0.004	NUM
gujaf-414	153	56	2.97	2.97	NUM
gujaf-414	153	57	0.003	0.003	NUM
gujaf-414	153	58	cons	con	NOUN
gujaf-414	153	59	0.016	0.016	NUM
gujaf-414	153	60	0.008	0.008	NUM
gujaf-414	153	61	2.14	2.14	NUM
gujaf-414	153	62	0.033	0.033	NUM
gujaf-414	153	63	prob	prob	PROPN
gujaf-414	153	64	>	>	X
gujaf-414	153	65	chi2	chi2	PROPN
gujaf-414	153	66	0.001	0.001	NUM
gujaf-414	153	67	no	no	DET
gujaf-414	153	68	obs	obs	PROPN
gujaf-414	153	69	98	98	NUM
gujaf-414	153	70	panel	panel	NOUN
gujaf-414	153	71	homoscedastic	homoscedastic	ADJ
gujaf-414	153	72	autocorrelation	autocorrelation	NOUN
gujaf-414	153	73	no	no	DET
gujaf-414	153	74	autocorrelation	autocorrelation	NOUN
gujaf-414	153	75	wald	wald	PROPN
gujaf-414	153	76	chi2(4	chi2(4	PROPN
gujaf-414	153	77	19.83	19.83	NUM
gujaf-414	153	78	source	source	NOUN
gujaf-414	153	79	:	:	PUNCT
gujaf-414	153	80	author	author	NOUN
gujaf-414	153	81	’s	’s	PART
gujaf-414	153	82	computation	computation	NOUN
gujaf-414	153	83	from	from	ADP
gujaf-414	153	84	stata	stata	NOUN
gujaf-414	153	85	outputs	output	NOUN
gujaf-414	153	86	,	,	PUNCT
gujaf-414	153	87	(	(	PUNCT
gujaf-414	153	88	2024	2024	NUM
gujaf-414	153	89	)	)	PUNCT
gujaf-414	153	90	from	from	ADP
gujaf-414	153	91	table	table	NOUN
gujaf-414	153	92	5	5	NUM
gujaf-414	153	93	,	,	PUNCT
gujaf-414	153	94	the	the	DET
gujaf-414	153	95	wald	wald	PROPN
gujaf-414	153	96	chi2	chi2	PROPN
gujaf-414	153	97	is	be	AUX
gujaf-414	153	98	19.83	19.83	NUM
gujaf-414	153	99	and	and	CCONJ
gujaf-414	153	100	its	its	PRON
gujaf-414	153	101	associated	associated	ADJ
gujaf-414	153	102	p	p	NOUN
gujaf-414	153	103	-	-	PUNCT
gujaf-414	153	104	value	value	NOUN
gujaf-414	153	105	is	be	AUX
gujaf-414	153	106	0.001	0.001	NUM
gujaf-414	153	107	which	which	PRON
gujaf-414	153	108	by	by	ADP
gujaf-414	153	109	implication	implication	NOUN
gujaf-414	153	110	is	be	AUX
gujaf-414	153	111	statistically	statistically	ADV
gujaf-414	153	112	significant	significant	ADJ
gujaf-414	153	113	at	at	ADP
gujaf-414	153	114	1	1	NUM
gujaf-414	153	115	%	%	NOUN
gujaf-414	153	116	.	.	PUNCT
gujaf-414	154	1	this	this	DET
gujaf-414	154	2	p	p	NOUN
gujaf-414	154	3	-	-	PUNCT
gujaf-414	154	4	value	value	NOUN
gujaf-414	154	5	less	less	ADJ
gujaf-414	154	6	than	than	ADP
gujaf-414	154	7	0.05	0.05	NUM
gujaf-414	154	8	is	be	AUX
gujaf-414	154	9	small	small	ADJ
gujaf-414	154	10	enough	enough	ADV
gujaf-414	154	11	and	and	CCONJ
gujaf-414	154	12	it	it	PRON
gujaf-414	154	13	confirmed	confirm	VERB
gujaf-414	154	14	the	the	DET
gujaf-414	154	15	fitness	fitness	NOUN
gujaf-414	154	16	of	of	ADP
gujaf-414	154	17	the	the	DET
gujaf-414	154	18	model	model	NOUN
gujaf-414	154	19	for	for	ADP
gujaf-414	154	20	the	the	DET
gujaf-414	154	21	study	study	NOUN
gujaf-414	154	22	.	.	PUNCT
gujaf-414	155	1	also	also	ADV
gujaf-414	155	2	,	,	PUNCT
gujaf-414	155	3	it	it	PRON
gujaf-414	155	4	was	be	AUX
gujaf-414	155	5	revealed	reveal	VERB
gujaf-414	155	6	from	from	ADP
gujaf-414	155	7	table	table	NOUN
gujaf-414	155	8	4.7	4.7	NUM
gujaf-414	155	9	that	that	SCONJ
gujaf-414	155	10	the	the	DET
gujaf-414	155	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-414	155	12	problem	problem	NOUN
gujaf-414	155	13	in	in	ADP
gujaf-414	155	14	the	the	DET
gujaf-414	155	15	panel	panel	NOUN
gujaf-414	155	16	random	random	ADJ
gujaf-414	155	17	model	model	NOUN
gujaf-414	155	18	and	and	CCONJ
gujaf-414	155	19	the	the	DET
gujaf-414	155	20	autocorrelation	autocorrelation	NOUN
gujaf-414	155	21	were	be	AUX
gujaf-414	155	22	corrected	correct	VERB
gujaf-414	155	23	with	with	ADP
gujaf-414	155	24	the	the	DET
gujaf-414	155	25	gls	gls	NOUN
gujaf-414	155	26	estimate	estimate	NOUN
gujaf-414	155	27	.	.	PUNCT
gujaf-414	156	1	fp	fp	X
gujaf-414	156	2	=	=	SYM
gujaf-414	156	3	0.016	0.016	NUM
gujaf-414	156	4	+	+	CCONJ
gujaf-414	156	5	0.005rci	0.005rci	NOUN
gujaf-414	156	6	+	+	CCONJ
gujaf-414	156	7	0.000rcs	0.000rcs	NUM
gujaf-414	157	1	+	+	NUM
gujaf-414	157	2	0.010iso	0.010iso	NOUN
gujaf-414	157	3	+	+	CCONJ
gujaf-414	157	4	0.013coso	0.013coso	NUM
gujaf-414	157	5	gusau	gusau	ADJ
gujaf-414	157	6	journal	journal	NOUN
gujaf-414	157	7	of	of	ADP
gujaf-414	157	8	accounting	accounting	NOUN
gujaf-414	157	9	and	and	CCONJ
gujaf-414	157	10	finance	finance	NOUN
gujaf-414	157	11	,	,	PUNCT
gujaf-414	157	12	vol.6	vol.6	PROPN
gujaf-414	157	13	,	,	PUNCT
gujaf-414	157	14	issue	issue	NOUN
gujaf-414	157	15	2	2	NUM
gujaf-414	157	16	,	,	PUNCT
gujaf-414	157	17	april	april	PROPN
gujaf-414	157	18	,	,	PUNCT
gujaf-414	157	19	2025	2025	NUM
gujaf-414	157	20	45	45	NUM
gujaf-414	157	21	the	the	DET
gujaf-414	157	22	regression	regression	NOUN
gujaf-414	157	23	result	result	NOUN
gujaf-414	157	24	shows	show	VERB
gujaf-414	157	25	that	that	SCONJ
gujaf-414	157	26	risk	risk	NOUN
gujaf-414	157	27	committee	committee	NOUN
gujaf-414	157	28	independence	independence	NOUN
gujaf-414	157	29	has	have	VERB
gujaf-414	157	30	a	a	DET
gujaf-414	157	31	coefficient	coefficient	NOUN
gujaf-414	157	32	of	of	ADP
gujaf-414	157	33	0.005	0.005	NUM
gujaf-414	157	34	,	,	PUNCT
gujaf-414	157	35	a	a	DET
gujaf-414	157	36	tvalue	tvalue	NOUN
gujaf-414	157	37	of	of	ADP
gujaf-414	157	38	0.50	0.50	NUM
gujaf-414	157	39	and	and	CCONJ
gujaf-414	157	40	a	a	DET
gujaf-414	157	41	p	p	NOUN
gujaf-414	157	42	-	-	PUNCT
gujaf-414	157	43	value	value	NOUN
gujaf-414	157	44	of	of	ADP
gujaf-414	157	45	0.619	0.619	NUM
gujaf-414	157	46	which	which	PRON
gujaf-414	157	47	is	be	AUX
gujaf-414	157	48	not	not	PART
gujaf-414	157	49	significant	significant	ADJ
gujaf-414	157	50	.	.	PUNCT
gujaf-414	158	1	this	this	PRON
gujaf-414	158	2	shows	show	VERB
gujaf-414	158	3	that	that	SCONJ
gujaf-414	158	4	risk	risk	NOUN
gujaf-414	158	5	management	management	NOUN
gujaf-414	158	6	committee	committee	NOUN
gujaf-414	158	7	meetings	meeting	NOUN
gujaf-414	158	8	do	do	AUX
gujaf-414	158	9	not	not	PART
gujaf-414	158	10	affect	affect	VERB
gujaf-414	158	11	the	the	DET
gujaf-414	158	12	financial	financial	ADJ
gujaf-414	158	13	performance	performance	NOUN
gujaf-414	158	14	of	of	ADP
gujaf-414	158	15	listed	list	VERB
gujaf-414	158	16	dmbs	dmb	NOUN
gujaf-414	158	17	in	in	ADP
gujaf-414	158	18	nigeria	nigeria	PROPN
gujaf-414	158	19	.	.	PUNCT
gujaf-414	159	1	hence	hence	ADV
gujaf-414	159	2	,	,	PUNCT
gujaf-414	159	3	the	the	DET
gujaf-414	159	4	study	study	NOUN
gujaf-414	159	5	fails	fail	VERB
gujaf-414	159	6	to	to	PART
gujaf-414	159	7	reject	reject	VERB
gujaf-414	159	8	the	the	DET
gujaf-414	159	9	first	first	ADJ
gujaf-414	159	10	hypothesis	hypothesis	NOUN
gujaf-414	159	11	which	which	PRON
gujaf-414	159	12	stated	state	VERB
gujaf-414	159	13	that	that	SCONJ
gujaf-414	159	14	risk	risk	NOUN
gujaf-414	159	15	committee	committee	NOUN
gujaf-414	159	16	independence	independence	NOUN
gujaf-414	159	17	has	have	VERB
gujaf-414	159	18	no	no	DET
gujaf-414	159	19	significant	significant	ADJ
gujaf-414	159	20	effect	effect	NOUN
gujaf-414	159	21	on	on	ADP
gujaf-414	159	22	the	the	DET
gujaf-414	159	23	financial	financial	ADJ
gujaf-414	159	24	performance	performance	NOUN
gujaf-414	159	25	of	of	ADP
gujaf-414	159	26	listed	list	VERB
gujaf-414	159	27	dmbs	dmb	NOUN
gujaf-414	159	28	in	in	ADP
gujaf-414	159	29	nigeria	nigeria	PROPN
gujaf-414	159	30	.	.	PUNCT
gujaf-414	160	1	the	the	DET
gujaf-414	160	2	result	result	NOUN
gujaf-414	160	3	supports	support	VERB
gujaf-414	160	4	the	the	DET
gujaf-414	160	5	findings	finding	NOUN
gujaf-414	160	6	of	of	ADP
gujaf-414	160	7	abubakar	abubakar	PROPN
gujaf-414	160	8	,	,	PUNCT
gujaf-414	160	9	et	et	PROPN
gujaf-414	160	10	al	al	PROPN
gujaf-414	160	11	.	.	PUNCT
gujaf-414	161	1	(	(	PUNCT
gujaf-414	161	2	2018	2018	NUM
gujaf-414	161	3	)	)	PUNCT
gujaf-414	161	4	elamer	elamer	VERB
gujaf-414	161	5	and	and	CCONJ
gujaf-414	161	6	benyazid	benyazid	PROPN
gujaf-414	161	7	(	(	PUNCT
gujaf-414	161	8	2018	2018	NUM
gujaf-414	161	9	)	)	PUNCT
gujaf-414	161	10	;	;	PUNCT
gujaf-414	162	1	fali	fali	PROPN
gujaf-414	162	2	,	,	PUNCT
gujaf-414	162	3	et	et	PROPN
gujaf-414	162	4	al	al	PROPN
gujaf-414	162	5	.	.	PROPN
gujaf-414	162	6	(	(	PUNCT
gujaf-414	162	7	2020	2020	NUM
gujaf-414	162	8	)	)	PUNCT
gujaf-414	162	9	,	,	PUNCT
gujaf-414	162	10	who	who	PRON
gujaf-414	162	11	found	find	VERB
gujaf-414	162	12	no	no	DET
gujaf-414	162	13	relationship	relationship	NOUN
gujaf-414	162	14	between	between	ADP
gujaf-414	162	15	risk	risk	NOUN
gujaf-414	162	16	committee	committee	NOUN
gujaf-414	162	17	independence	independence	NOUN
gujaf-414	162	18	and	and	CCONJ
gujaf-414	162	19	financial	financial	ADJ
gujaf-414	162	20	performance	performance	NOUN
gujaf-414	162	21	.	.	PUNCT
gujaf-414	163	1	however	however	ADV
gujaf-414	163	2	,	,	PUNCT
gujaf-414	163	3	it	it	PRON
gujaf-414	163	4	contradicts	contradict	VERB
gujaf-414	163	5	the	the	DET
gujaf-414	163	6	findings	finding	NOUN
gujaf-414	163	7	of	of	ADP
gujaf-414	163	8	aldhamari	aldhamari	PROPN
gujaf-414	163	9	,	,	PUNCT
gujaf-414	163	10	et	et	PROPN
gujaf-414	163	11	al	al	PROPN
gujaf-414	163	12	.	.	PROPN
gujaf-414	163	13	,	,	PUNCT
gujaf-414	163	14	(	(	PUNCT
gujaf-414	163	15	2020	2020	NUM
gujaf-414	163	16	)	)	PUNCT
gujaf-414	163	17	;	;	PUNCT
gujaf-414	163	18	yahaya	yahaya	NOUN
gujaf-414	163	19	and	and	CCONJ
gujaf-414	163	20	yakubu	yakubu	PROPN
gujaf-414	163	21	(	(	PUNCT
gujaf-414	163	22	2022	2022	NUM
gujaf-414	163	23	)	)	PUNCT
gujaf-414	163	24	,	,	PUNCT
gujaf-414	163	25	who	who	PRON
gujaf-414	163	26	found	find	VERB
gujaf-414	163	27	a	a	DET
gujaf-414	163	28	significant	significant	ADJ
gujaf-414	163	29	relationship	relationship	NOUN
gujaf-414	163	30	between	between	ADP
gujaf-414	163	31	risk	risk	NOUN
gujaf-414	163	32	committee	committee	NOUN
gujaf-414	163	33	independence	independence	NOUN
gujaf-414	163	34	and	and	CCONJ
gujaf-414	163	35	financial	financial	ADJ
gujaf-414	163	36	performance	performance	NOUN
gujaf-414	163	37	.	.	PUNCT
gujaf-414	164	1	similarly	similarly	ADV
gujaf-414	164	2	,	,	PUNCT
gujaf-414	164	3	the	the	DET
gujaf-414	164	4	regression	regression	NOUN
gujaf-414	164	5	reveals	reveal	VERB
gujaf-414	164	6	that	that	SCONJ
gujaf-414	164	7	risk	risk	NOUN
gujaf-414	164	8	committee	committee	NOUN
gujaf-414	164	9	size	size	NOUN
gujaf-414	164	10	has	have	VERB
gujaf-414	164	11	a	a	DET
gujaf-414	164	12	coefficient	coefficient	NOUN
gujaf-414	164	13	of	of	ADP
gujaf-414	164	14	0.000	0.000	NUM
gujaf-414	164	15	,	,	PUNCT
gujaf-414	164	16	a	a	DET
gujaf-414	164	17	t	t	NOUN
gujaf-414	164	18	-	-	PUNCT
gujaf-414	164	19	value	value	NOUN
gujaf-414	164	20	of	of	ADP
gujaf-414	164	21	0.13	0.13	NUM
gujaf-414	164	22	and	and	CCONJ
gujaf-414	164	23	a	a	DET
gujaf-414	164	24	p	p	NOUN
gujaf-414	164	25	-	-	PUNCT
gujaf-414	164	26	value	value	NOUN
gujaf-414	164	27	of	of	ADP
gujaf-414	164	28	0.898	0.898	NUM
gujaf-414	164	29	which	which	PRON
gujaf-414	164	30	is	be	AUX
gujaf-414	164	31	positive	positive	ADJ
gujaf-414	164	32	but	but	CCONJ
gujaf-414	164	33	statistically	statistically	ADV
gujaf-414	164	34	not	not	PART
gujaf-414	164	35	significant	significant	ADJ
gujaf-414	164	36	.	.	PUNCT
gujaf-414	165	1	this	this	PRON
gujaf-414	165	2	suggests	suggest	VERB
gujaf-414	165	3	that	that	SCONJ
gujaf-414	165	4	risk	risk	NOUN
gujaf-414	165	5	committee	committee	NOUN
gujaf-414	165	6	size	size	NOUN
gujaf-414	165	7	does	do	AUX
gujaf-414	165	8	not	not	PART
gujaf-414	165	9	affect	affect	VERB
gujaf-414	165	10	the	the	DET
gujaf-414	165	11	financial	financial	ADJ
gujaf-414	165	12	performance	performance	NOUN
gujaf-414	165	13	of	of	ADP
gujaf-414	165	14	listed	list	VERB
gujaf-414	165	15	dmbs	dmb	NOUN
gujaf-414	165	16	in	in	ADP
gujaf-414	165	17	nigeria	nigeria	PROPN
gujaf-414	165	18	.	.	PUNCT
gujaf-414	166	1	therefore	therefore	ADV
gujaf-414	166	2	,	,	PUNCT
gujaf-414	166	3	the	the	DET
gujaf-414	166	4	study	study	NOUN
gujaf-414	166	5	fails	fail	VERB
gujaf-414	166	6	to	to	PART
gujaf-414	166	7	reject	reject	VERB
gujaf-414	166	8	the	the	DET
gujaf-414	166	9	second	second	ADJ
gujaf-414	166	10	hypothesis	hypothesis	NOUN
gujaf-414	166	11	which	which	PRON
gujaf-414	166	12	states	state	VERB
gujaf-414	166	13	that	that	SCONJ
gujaf-414	166	14	risk	risk	NOUN
gujaf-414	166	15	committee	committee	NOUN
gujaf-414	166	16	size	size	NOUN
gujaf-414	166	17	has	have	VERB
gujaf-414	166	18	no	no	DET
gujaf-414	166	19	significant	significant	ADJ
gujaf-414	166	20	effect	effect	NOUN
gujaf-414	166	21	on	on	ADP
gujaf-414	166	22	the	the	DET
gujaf-414	166	23	financial	financial	ADJ
gujaf-414	166	24	performance	performance	NOUN
gujaf-414	166	25	of	of	ADP
gujaf-414	166	26	listed	list	VERB
gujaf-414	166	27	dmbs	dmb	NOUN
gujaf-414	166	28	in	in	ADP
gujaf-414	166	29	nigeria	nigeria	PROPN
gujaf-414	166	30	.	.	PUNCT
gujaf-414	167	1	the	the	DET
gujaf-414	167	2	findings	finding	NOUN
gujaf-414	167	3	of	of	ADP
gujaf-414	167	4	the	the	DET
gujaf-414	167	5	study	study	NOUN
gujaf-414	167	6	contradict	contradict	VERB
gujaf-414	167	7	the	the	DET
gujaf-414	167	8	findings	finding	NOUN
gujaf-414	167	9	of	of	ADP
gujaf-414	167	10	kakanda	kakanda	NOUN
gujaf-414	167	11	,	,	PUNCT
gujaf-414	167	12	et	et	PROPN
gujaf-414	167	13	al	al	PROPN
gujaf-414	167	14	.	.	PROPN
gujaf-414	167	15	,	,	PUNCT
gujaf-414	167	16	(	(	PUNCT
gujaf-414	167	17	2017	2017	NUM
gujaf-414	167	18	)	)	PUNCT
gujaf-414	167	19	;	;	PUNCT
gujaf-414	167	20	efenyumi	efenyumi	NOUN
gujaf-414	167	21	,	,	PUNCT
gujaf-414	167	22	and	and	CCONJ
gujaf-414	167	23	okoye	okoye	PROPN
gujaf-414	167	24	(	(	PUNCT
gujaf-414	167	25	2022	2022	NUM
gujaf-414	167	26	)	)	PUNCT
gujaf-414	167	27	,	,	PUNCT
gujaf-414	167	28	who	who	PRON
gujaf-414	167	29	found	find	VERB
gujaf-414	167	30	a	a	DET
gujaf-414	167	31	significant	significant	ADJ
gujaf-414	167	32	relationship	relationship	NOUN
gujaf-414	167	33	between	between	ADP
gujaf-414	167	34	risk	risk	NOUN
gujaf-414	167	35	committee	committee	NOUN
gujaf-414	167	36	size	size	NOUN
gujaf-414	167	37	and	and	CCONJ
gujaf-414	167	38	financial	financial	ADJ
gujaf-414	167	39	performance	performance	NOUN
gujaf-414	167	40	,	,	PUNCT
gujaf-414	167	41	while	while	SCONJ
gujaf-414	167	42	the	the	DET
gujaf-414	167	43	result	result	NOUN
gujaf-414	167	44	confirms	confirm	VERB
gujaf-414	167	45	the	the	DET
gujaf-414	167	46	findings	finding	NOUN
gujaf-414	167	47	of	of	ADP
gujaf-414	167	48	ugwu	ugwu	PROPN
gujaf-414	167	49	et	et	PROPN
gujaf-414	167	50	al	al	PROPN
gujaf-414	167	51	.	.	PROPN
gujaf-414	168	1	(	(	PUNCT
gujaf-414	168	2	2021	2021	NUM
gujaf-414	168	3	)	)	PUNCT
gujaf-414	168	4	;	;	PUNCT
gujaf-414	168	5	yahaya	yahaya	NOUN
gujaf-414	168	6	and	and	CCONJ
gujaf-414	168	7	yakubu	yakubu	PROPN
gujaf-414	168	8	(	(	PUNCT
gujaf-414	168	9	2022	2022	NUM
gujaf-414	168	10	)	)	PUNCT
gujaf-414	168	11	,	,	PUNCT
gujaf-414	168	12	who	who	PRON
gujaf-414	168	13	found	find	VERB
gujaf-414	168	14	no	no	DET
gujaf-414	168	15	relationship	relationship	NOUN
gujaf-414	168	16	between	between	ADP
gujaf-414	168	17	risk	risk	NOUN
gujaf-414	168	18	committee	committee	NOUN
gujaf-414	168	19	size	size	NOUN
gujaf-414	168	20	and	and	CCONJ
gujaf-414	168	21	financial	financial	ADJ
gujaf-414	168	22	performance	performance	NOUN
gujaf-414	168	23	.	.	PUNCT
gujaf-414	169	1	also	also	ADV
gujaf-414	169	2	,	,	PUNCT
gujaf-414	169	3	the	the	DET
gujaf-414	169	4	regression	regression	NOUN
gujaf-414	169	5	result	result	NOUN
gujaf-414	169	6	shows	show	VERB
gujaf-414	169	7	that	that	SCONJ
gujaf-414	169	8	the	the	DET
gujaf-414	169	9	iso	iso	NOUN
gujaf-414	169	10	framework	framework	NOUN
gujaf-414	169	11	has	have	VERB
gujaf-414	169	12	a	a	DET
gujaf-414	169	13	coefficient	coefficient	NOUN
gujaf-414	169	14	of	of	ADP
gujaf-414	169	15	0.010	0.010	NUM
gujaf-414	169	16	,	,	PUNCT
gujaf-414	169	17	a	a	DET
gujaf-414	169	18	t	t	NOUN
gujaf-414	169	19	-	-	PUNCT
gujaf-414	169	20	value	value	NOUN
gujaf-414	169	21	of	of	ADP
gujaf-414	169	22	2.93	2.93	NUM
gujaf-414	169	23	and	and	CCONJ
gujaf-414	169	24	a	a	DET
gujaf-414	169	25	p	p	NOUN
gujaf-414	169	26	-	-	PUNCT
gujaf-414	169	27	value	value	NOUN
gujaf-414	169	28	of	of	ADP
gujaf-414	169	29	0.003	0.003	NUM
gujaf-414	169	30	which	which	PRON
gujaf-414	169	31	is	be	AUX
gujaf-414	169	32	statistically	statistically	ADV
gujaf-414	169	33	significant	significant	ADJ
gujaf-414	169	34	at	at	ADP
gujaf-414	169	35	1	1	NUM
gujaf-414	169	36	%	%	NOUN
gujaf-414	169	37	.	.	PUNCT
gujaf-414	170	1	by	by	ADP
gujaf-414	170	2	implication	implication	NOUN
gujaf-414	170	3	this	this	PRON
gujaf-414	170	4	signifies	signify	VERB
gujaf-414	170	5	that	that	SCONJ
gujaf-414	170	6	there	there	PRON
gujaf-414	170	7	is	be	VERB
gujaf-414	170	8	sufficient	sufficient	ADJ
gujaf-414	170	9	evidence	evidence	NOUN
gujaf-414	170	10	beyond	beyond	ADP
gujaf-414	170	11	reasonable	reasonable	ADJ
gujaf-414	170	12	doubt	doubt	NOUN
gujaf-414	170	13	that	that	SCONJ
gujaf-414	170	14	the	the	DET
gujaf-414	170	15	iso	iso	NOUN
gujaf-414	170	16	framework	framework	NOUN
gujaf-414	170	17	has	have	AUX
gujaf-414	170	18	a	a	DET
gujaf-414	170	19	positive	positive	ADJ
gujaf-414	170	20	relationship	relationship	NOUN
gujaf-414	170	21	with	with	ADP
gujaf-414	170	22	the	the	DET
gujaf-414	170	23	financial	financial	ADJ
gujaf-414	170	24	performance	performance	NOUN
gujaf-414	170	25	of	of	ADP
gujaf-414	170	26	listed	list	VERB
gujaf-414	170	27	dmbs	dmb	NOUN
gujaf-414	170	28	in	in	ADP
gujaf-414	170	29	nigeria	nigeria	PROPN
gujaf-414	170	30	.	.	PUNCT
gujaf-414	171	1	this	this	PRON
gujaf-414	171	2	further	further	ADJ
gujaf-414	171	3	means	mean	VERB
gujaf-414	171	4	that	that	SCONJ
gujaf-414	171	5	if	if	SCONJ
gujaf-414	171	6	dmbs	dmb	NOUN
gujaf-414	171	7	increase	increase	VERB
gujaf-414	171	8	the	the	DET
gujaf-414	171	9	use	use	NOUN
gujaf-414	171	10	of	of	ADP
gujaf-414	171	11	the	the	DET
gujaf-414	171	12	iso	iso	NOUN
gujaf-414	171	13	framework	framework	NOUN
gujaf-414	171	14	in	in	ADP
gujaf-414	171	15	managing	manage	VERB
gujaf-414	171	16	risk	risk	NOUN
gujaf-414	171	17	by	by	ADP
gujaf-414	171	18	1	1	NUM
gujaf-414	171	19	%	%	NOUN
gujaf-414	171	20	it	it	PRON
gujaf-414	171	21	will	will	AUX
gujaf-414	171	22	lead	lead	VERB
gujaf-414	171	23	to	to	ADP
gujaf-414	171	24	a	a	DET
gujaf-414	171	25	corresponding	corresponding	ADJ
gujaf-414	171	26	increase	increase	NOUN
gujaf-414	171	27	in	in	ADP
gujaf-414	171	28	the	the	DET
gujaf-414	171	29	level	level	NOUN
gujaf-414	171	30	of	of	ADP
gujaf-414	171	31	financial	financial	ADJ
gujaf-414	171	32	performance	performance	NOUN
gujaf-414	171	33	of	of	ADP
gujaf-414	171	34	listed	list	VERB
gujaf-414	171	35	dmbs	dmb	NOUN
gujaf-414	171	36	in	in	ADP
gujaf-414	171	37	nigeria	nigeria	PROPN
gujaf-414	171	38	by	by	ADP
gujaf-414	171	39	1	1	NUM
gujaf-414	171	40	%	%	NOUN
gujaf-414	171	41	every	every	DET
gujaf-414	171	42	other	other	ADJ
gujaf-414	171	43	thing	thing	NOUN
gujaf-414	171	44	being	be	AUX
gujaf-414	171	45	equal	equal	ADJ
gujaf-414	171	46	.	.	PUNCT
gujaf-414	172	1	in	in	ADP
gujaf-414	172	2	line	line	NOUN
gujaf-414	172	3	with	with	ADP
gujaf-414	172	4	this	this	DET
gujaf-414	172	5	result	result	NOUN
gujaf-414	172	6	,	,	PUNCT
gujaf-414	172	7	the	the	DET
gujaf-414	172	8	study	study	NOUN
gujaf-414	172	9	rejected	reject	VERB
gujaf-414	172	10	the	the	DET
gujaf-414	172	11	third	third	ADJ
gujaf-414	172	12	hypothesis	hypothesis	NOUN
gujaf-414	172	13	which	which	PRON
gujaf-414	172	14	stated	state	VERB
gujaf-414	172	15	that	that	SCONJ
gujaf-414	172	16	iso	iso	NOUN
gujaf-414	172	17	has	have	VERB
gujaf-414	172	18	no	no	DET
gujaf-414	172	19	significant	significant	ADJ
gujaf-414	172	20	effect	effect	NOUN
gujaf-414	172	21	on	on	ADP
gujaf-414	172	22	the	the	DET
gujaf-414	172	23	financial	financial	ADJ
gujaf-414	172	24	performance	performance	NOUN
gujaf-414	172	25	of	of	ADP
gujaf-414	172	26	listed	list	VERB
gujaf-414	172	27	dmbs	dmb	NOUN
gujaf-414	172	28	in	in	ADP
gujaf-414	172	29	nigeria	nigeria	PROPN
gujaf-414	172	30	.	.	PUNCT
gujaf-414	173	1	the	the	DET
gujaf-414	173	2	result	result	NOUN
gujaf-414	173	3	of	of	ADP
gujaf-414	173	4	the	the	DET
gujaf-414	173	5	study	study	NOUN
gujaf-414	173	6	confirms	confirm	VERB
gujaf-414	173	7	the	the	DET
gujaf-414	173	8	findings	finding	NOUN
gujaf-414	173	9	of	of	ADP
gujaf-414	173	10	bokhari	bokhari	PROPN
gujaf-414	173	11	and	and	CCONJ
gujaf-414	173	12	manzoor	manzoor	PROPN
gujaf-414	173	13	(	(	PUNCT
gujaf-414	173	14	2022	2022	NUM
gujaf-414	173	15	)	)	PUNCT
gujaf-414	173	16	who	who	PRON
gujaf-414	173	17	found	find	VERB
gujaf-414	173	18	a	a	DET
gujaf-414	173	19	significant	significant	ADJ
gujaf-414	173	20	association	association	NOUN
gujaf-414	173	21	between	between	ADP
gujaf-414	173	22	iso	iso	NOUN
gujaf-414	173	23	and	and	CCONJ
gujaf-414	173	24	financial	financial	ADJ
gujaf-414	173	25	performance	performance	NOUN
gujaf-414	173	26	,	,	PUNCT
gujaf-414	173	27	while	while	SCONJ
gujaf-414	173	28	it	it	PRON
gujaf-414	173	29	is	be	AUX
gujaf-414	173	30	contrary	contrary	ADJ
gujaf-414	173	31	to	to	ADP
gujaf-414	173	32	the	the	DET
gujaf-414	173	33	studies	study	NOUN
gujaf-414	173	34	of	of	ADP
gujaf-414	173	35	hazudin	hazudin	PROPN
gujaf-414	173	36	,	,	PUNCT
gujaf-414	173	37	et	et	PROPN
gujaf-414	173	38	al	al	PROPN
gujaf-414	173	39	.	.	PROPN
gujaf-414	173	40	,	,	PUNCT
gujaf-414	173	41	(	(	PUNCT
gujaf-414	173	42	2015	2015	NUM
gujaf-414	173	43	)	)	PUNCT
gujaf-414	173	44	who	who	PRON
gujaf-414	173	45	found	find	VERB
gujaf-414	173	46	no	no	DET
gujaf-414	173	47	relationship	relationship	NOUN
gujaf-414	173	48	between	between	ADP
gujaf-414	173	49	iso	iso	NOUN
gujaf-414	173	50	and	and	CCONJ
gujaf-414	173	51	financial	financial	ADJ
gujaf-414	173	52	performance	performance	NOUN
gujaf-414	173	53	.	.	PUNCT
gujaf-414	174	1	finally	finally	ADV
gujaf-414	174	2	,	,	PUNCT
gujaf-414	174	3	table	table	NOUN
gujaf-414	174	4	5	5	NUM
gujaf-414	174	5	shows	show	VERB
gujaf-414	174	6	that	that	SCONJ
gujaf-414	174	7	the	the	DET
gujaf-414	174	8	coso	coso	PROPN
gujaf-414	174	9	framework	framework	NOUN
gujaf-414	174	10	has	have	VERB
gujaf-414	174	11	a	a	DET
gujaf-414	174	12	coefficient	coefficient	NOUN
gujaf-414	174	13	of	of	ADP
gujaf-414	174	14	0.013	0.013	NUM
gujaf-414	174	15	,	,	PUNCT
gujaf-414	174	16	a	a	DET
gujaf-414	174	17	t	t	NOUN
gujaf-414	174	18	-	-	PUNCT
gujaf-414	174	19	value	value	NOUN
gujaf-414	174	20	of	of	ADP
gujaf-414	174	21	2.97	2.97	NUM
gujaf-414	174	22	and	and	CCONJ
gujaf-414	174	23	a	a	DET
gujaf-414	174	24	p	p	NOUN
gujaf-414	174	25	-	-	PUNCT
gujaf-414	174	26	value	value	NOUN
gujaf-414	174	27	of	of	ADP
gujaf-414	174	28	0.003	0.003	NUM
gujaf-414	174	29	which	which	PRON
gujaf-414	174	30	is	be	AUX
gujaf-414	174	31	statistically	statistically	ADV
gujaf-414	174	32	significant	significant	ADJ
gujaf-414	174	33	at	at	ADP
gujaf-414	174	34	1	1	NUM
gujaf-414	174	35	%	%	NOUN
gujaf-414	174	36	.	.	PUNCT
gujaf-414	175	1	by	by	ADP
gujaf-414	175	2	implication	implication	NOUN
gujaf-414	175	3	this	this	PRON
gujaf-414	175	4	signifies	signify	VERB
gujaf-414	175	5	that	that	SCONJ
gujaf-414	175	6	there	there	PRON
gujaf-414	175	7	is	be	VERB
gujaf-414	175	8	sufficient	sufficient	ADJ
gujaf-414	175	9	evidence	evidence	NOUN
gujaf-414	175	10	beyond	beyond	ADP
gujaf-414	175	11	reasonable	reasonable	ADJ
gujaf-414	175	12	doubt	doubt	NOUN
gujaf-414	175	13	that	that	SCONJ
gujaf-414	175	14	the	the	DET
gujaf-414	175	15	coso	coso	NOUN
gujaf-414	175	16	framework	framework	PROPN
gujaf-414	175	17	has	have	AUX
gujaf-414	175	18	a	a	DET
gujaf-414	175	19	positive	positive	ADJ
gujaf-414	175	20	relationship	relationship	NOUN
gujaf-414	175	21	with	with	ADP
gujaf-414	175	22	the	the	DET
gujaf-414	175	23	financial	financial	ADJ
gujaf-414	175	24	performance	performance	NOUN
gujaf-414	175	25	of	of	ADP
gujaf-414	175	26	listed	list	VERB
gujaf-414	175	27	dmbs	dmb	NOUN
gujaf-414	175	28	in	in	ADP
gujaf-414	175	29	nigeria	nigeria	PROPN
gujaf-414	175	30	.	.	PUNCT
gujaf-414	176	1	this	this	PRON
gujaf-414	176	2	further	further	ADJ
gujaf-414	176	3	means	mean	VERB
gujaf-414	176	4	that	that	SCONJ
gujaf-414	176	5	if	if	SCONJ
gujaf-414	176	6	dmbs	dmb	NOUN
gujaf-414	176	7	increase	increase	VERB
gujaf-414	176	8	the	the	DET
gujaf-414	176	9	use	use	NOUN
gujaf-414	176	10	of	of	ADP
gujaf-414	176	11	the	the	DET
gujaf-414	176	12	coso	coso	NOUN
gujaf-414	176	13	framework	framework	NOUN
gujaf-414	176	14	in	in	ADP
gujaf-414	176	15	managing	manage	VERB
gujaf-414	176	16	risk	risk	NOUN
gujaf-414	176	17	by	by	ADP
gujaf-414	176	18	1	1	NUM
gujaf-414	176	19	%	%	NOUN
gujaf-414	176	20	it	it	PRON
gujaf-414	176	21	will	will	AUX
gujaf-414	176	22	lead	lead	VERB
gujaf-414	176	23	to	to	ADP
gujaf-414	176	24	a	a	DET
gujaf-414	176	25	corresponding	corresponding	ADJ
gujaf-414	176	26	increase	increase	NOUN
gujaf-414	176	27	in	in	ADP
gujaf-414	176	28	the	the	DET
gujaf-414	176	29	level	level	NOUN
gujaf-414	176	30	of	of	ADP
gujaf-414	176	31	financial	financial	ADJ
gujaf-414	176	32	performance	performance	NOUN
gujaf-414	176	33	of	of	ADP
gujaf-414	176	34	listed	list	VERB
gujaf-414	176	35	dmbs	dmb	NOUN
gujaf-414	176	36	in	in	ADP
gujaf-414	176	37	nigeria	nigeria	PROPN
gujaf-414	176	38	by	by	ADP
gujaf-414	176	39	1.30	1.30	NUM
gujaf-414	176	40	%	%	NOUN
gujaf-414	176	41	holding	hold	VERB
gujaf-414	176	42	every	every	DET
gujaf-414	176	43	other	other	ADJ
gujaf-414	176	44	thing	thing	NOUN
gujaf-414	176	45	constant	constant	ADJ
gujaf-414	176	46	.	.	PUNCT
gujaf-414	177	1	therefore	therefore	ADV
gujaf-414	177	2	,	,	PUNCT
gujaf-414	177	3	the	the	DET
gujaf-414	177	4	study	study	NOUN
gujaf-414	177	5	rejected	reject	VERB
gujaf-414	177	6	the	the	DET
gujaf-414	177	7	fourth	fourth	ADJ
gujaf-414	177	8	hypothesis	hypothesis	NOUN
gujaf-414	177	9	which	which	PRON
gujaf-414	177	10	stated	state	VERB
gujaf-414	177	11	that	that	SCONJ
gujaf-414	177	12	coso	coso	NOUN
gujaf-414	177	13	has	have	VERB
gujaf-414	177	14	no	no	DET
gujaf-414	177	15	significant	significant	ADJ
gujaf-414	177	16	effect	effect	NOUN
gujaf-414	177	17	on	on	ADP
gujaf-414	177	18	the	the	DET
gujaf-414	177	19	financial	financial	ADJ
gujaf-414	177	20	performance	performance	NOUN
gujaf-414	177	21	of	of	ADP
gujaf-414	177	22	listed	list	VERB
gujaf-414	177	23	dmbs	dmb	NOUN
gujaf-414	177	24	in	in	ADP
gujaf-414	177	25	nigeria	nigeria	PROPN
gujaf-414	177	26	.	.	PUNCT
gujaf-414	178	1	the	the	DET
gujaf-414	178	2	result	result	NOUN
gujaf-414	178	3	supports	support	VERB
gujaf-414	178	4	the	the	DET
gujaf-414	178	5	works	work	NOUN
gujaf-414	178	6	of	of	ADP
gujaf-414	178	7	akinleye	akinleye	NOUN
gujaf-414	178	8	and	and	CCONJ
gujaf-414	178	9	kolawole	kolawole	PROPN
gujaf-414	178	10	(	(	PUNCT
gujaf-414	178	11	2022	2022	NUM
gujaf-414	178	12	)	)	PUNCT
gujaf-414	178	13	;	;	PUNCT
gujaf-414	178	14	hamour	hamour	VERB
gujaf-414	178	15	,	,	PUNCT
gujaf-414	178	16	et	et	PROPN
gujaf-414	178	17	al	al	PROPN
gujaf-414	178	18	.	.	PROPN
gujaf-414	178	19	,	,	PUNCT
gujaf-414	178	20	(	(	PUNCT
gujaf-414	178	21	2021	2021	NUM
gujaf-414	178	22	)	)	PUNCT
gujaf-414	178	23	,	,	PUNCT
gujaf-414	178	24	who	who	PRON
gujaf-414	178	25	established	establish	VERB
gujaf-414	178	26	significant	significant	ADJ
gujaf-414	178	27	relationship	relationship	NOUN
gujaf-414	178	28	between	between	ADP
gujaf-414	178	29	the	the	DET
gujaf-414	178	30	coso	coso	NOUN
gujaf-414	178	31	framework	framework	PROPN
gujaf-414	178	32	and	and	CCONJ
gujaf-414	178	33	financial	financial	ADJ
gujaf-414	178	34	performance	performance	NOUN
gujaf-414	178	35	.	.	PUNCT
gujaf-414	179	1	however	however	ADV
gujaf-414	179	2	,	,	PUNCT
gujaf-414	179	3	it	it	PRON
gujaf-414	179	4	contradicts	contradict	VERB
gujaf-414	179	5	the	the	DET
gujaf-414	179	6	findings	finding	NOUN
gujaf-414	179	7	of	of	ADP
gujaf-414	179	8	iswajuni	iswajuni	PROPN
gujaf-414	179	9	et	et	PROPN
gujaf-414	179	10	al	al	PROPN
gujaf-414	179	11	.	.	PROPN
gujaf-414	180	1	(	(	PUNCT
gujaf-414	180	2	2018	2018	NUM
gujaf-414	180	3	)	)	PUNCT
gujaf-414	180	4	,	,	PUNCT
gujaf-414	180	5	who	who	PRON
gujaf-414	180	6	found	find	VERB
gujaf-414	180	7	no	no	DET
gujaf-414	180	8	relationship	relationship	NOUN
gujaf-414	180	9	between	between	ADP
gujaf-414	180	10	coso	coso	NOUN
gujaf-414	180	11	and	and	CCONJ
gujaf-414	180	12	financial	financial	ADJ
gujaf-414	180	13	performance	performance	NOUN
gujaf-414	180	14	.	.	PUNCT
gujaf-414	181	1	gusau	gusau	ADJ
gujaf-414	181	2	journal	journal	PROPN
gujaf-414	181	3	of	of	ADP
gujaf-414	181	4	accounting	accounting	NOUN
gujaf-414	181	5	and	and	CCONJ
gujaf-414	181	6	finance	finance	NOUN
gujaf-414	181	7	,	,	PUNCT
gujaf-414	181	8	vol.6	vol.6	PROPN
gujaf-414	181	9	,	,	PUNCT
gujaf-414	181	10	issue	issue	NOUN
gujaf-414	181	11	2	2	NUM
gujaf-414	181	12	,	,	PUNCT
gujaf-414	181	13	april	april	PROPN
gujaf-414	181	14	,	,	PUNCT
gujaf-414	181	15	2025	2025	NUM
gujaf-414	181	16	46	46	NUM
gujaf-414	181	17	5.0	5.0	NUM
gujaf-414	181	18	conclusions	conclusion	NOUN
gujaf-414	181	19	and	and	CCONJ
gujaf-414	181	20	recommendations	recommendation	NOUN
gujaf-414	181	21	in	in	ADP
gujaf-414	181	22	line	line	NOUN
gujaf-414	181	23	with	with	ADP
gujaf-414	181	24	the	the	DET
gujaf-414	181	25	finding	finding	NOUN
gujaf-414	181	26	,	,	PUNCT
gujaf-414	181	27	the	the	DET
gujaf-414	181	28	study	study	NOUN
gujaf-414	181	29	concluded	conclude	VERB
gujaf-414	181	30	that	that	SCONJ
gujaf-414	181	31	risk	risk	NOUN
gujaf-414	181	32	committee	committee	NOUN
gujaf-414	181	33	independence	independence	NOUN
gujaf-414	181	34	and	and	CCONJ
gujaf-414	181	35	risk	risk	NOUN
gujaf-414	181	36	committee	committee	NOUN
gujaf-414	181	37	size	size	NOUN
gujaf-414	181	38	are	be	AUX
gujaf-414	181	39	not	not	PART
gujaf-414	181	40	major	major	ADJ
gujaf-414	181	41	determinants	determinant	NOUN
gujaf-414	181	42	of	of	ADP
gujaf-414	181	43	the	the	DET
gujaf-414	181	44	financial	financial	ADJ
gujaf-414	181	45	performance	performance	NOUN
gujaf-414	181	46	of	of	ADP
gujaf-414	181	47	the	the	DET
gujaf-414	181	48	listed	list	VERB
gujaf-414	181	49	dmbs	dmb	NOUN
gujaf-414	181	50	in	in	ADP
gujaf-414	181	51	nigeria	nigeria	PROPN
gujaf-414	181	52	.	.	PUNCT
gujaf-414	182	1	however	however	ADV
gujaf-414	182	2	,	,	PUNCT
gujaf-414	182	3	iso	iso	NOUN
gujaf-414	182	4	and	and	CCONJ
gujaf-414	182	5	coso	coso	PROPN
gujaf-414	182	6	have	have	VERB
gujaf-414	182	7	significance	significance	NOUN
gujaf-414	182	8	effect	effect	NOUN
gujaf-414	182	9	on	on	ADP
gujaf-414	182	10	the	the	DET
gujaf-414	182	11	financial	financial	ADJ
gujaf-414	182	12	performance	performance	NOUN
gujaf-414	182	13	of	of	ADP
gujaf-414	182	14	listed	list	VERB
gujaf-414	182	15	dmbs	dmb	NOUN
gujaf-414	182	16	in	in	ADP
gujaf-414	182	17	nigeria	nigeria	PROPN
gujaf-414	182	18	.	.	PUNCT
gujaf-414	183	1	this	this	PRON
gujaf-414	183	2	means	mean	VERB
gujaf-414	183	3	that	that	SCONJ
gujaf-414	183	4	these	these	DET
gujaf-414	183	5	variables	variable	NOUN
gujaf-414	183	6	are	be	AUX
gujaf-414	183	7	the	the	DET
gujaf-414	183	8	major	major	ADJ
gujaf-414	183	9	determinants	determinant	NOUN
gujaf-414	183	10	of	of	ADP
gujaf-414	183	11	financial	financial	ADJ
gujaf-414	183	12	performance	performance	NOUN
gujaf-414	183	13	within	within	ADP
gujaf-414	183	14	the	the	DET
gujaf-414	183	15	period	period	NOUN
gujaf-414	183	16	of	of	ADP
gujaf-414	183	17	the	the	DET
gujaf-414	183	18	study	study	NOUN
gujaf-414	183	19	with	with	ADP
gujaf-414	183	20	p	p	NOUN
gujaf-414	183	21	-	-	PUNCT
gujaf-414	183	22	values	value	NOUN
gujaf-414	183	23	of	of	ADP
gujaf-414	183	24	0.003	0.003	NUM
gujaf-414	183	25	and	and	CCONJ
gujaf-414	183	26	0.003	0.003	NUM
gujaf-414	183	27	respectively	respectively	ADV
gujaf-414	183	28	.	.	PUNCT
gujaf-414	184	1	because	because	SCONJ
gujaf-414	184	2	iso	iso	NOUN
gujaf-414	184	3	helps	help	VERB
gujaf-414	184	4	organizations	organization	NOUN
gujaf-414	184	5	increase	increase	VERB
gujaf-414	184	6	the	the	DET
gujaf-414	184	7	likelihood	likelihood	NOUN
gujaf-414	184	8	of	of	ADP
gujaf-414	184	9	achieving	achieve	VERB
gujaf-414	184	10	objectives	objective	NOUN
gujaf-414	184	11	,	,	PUNCT
gujaf-414	184	12	improve	improve	VERB
gujaf-414	184	13	the	the	DET
gujaf-414	184	14	identification	identification	NOUN
gujaf-414	184	15	of	of	ADP
gujaf-414	184	16	opportunities	opportunity	NOUN
gujaf-414	184	17	and	and	CCONJ
gujaf-414	184	18	threats	threat	NOUN
gujaf-414	184	19	and	and	CCONJ
gujaf-414	184	20	effectively	effectively	ADV
gujaf-414	184	21	allocate	allocate	VERB
gujaf-414	184	22	and	and	CCONJ
gujaf-414	184	23	use	use	VERB
gujaf-414	184	24	resources	resource	NOUN
gujaf-414	184	25	for	for	ADP
gujaf-414	184	26	risk	risk	NOUN
gujaf-414	184	27	treatment	treatment	NOUN
gujaf-414	184	28	.	.	PUNCT
gujaf-414	185	1	furthermore	furthermore	ADV
gujaf-414	185	2	,	,	PUNCT
gujaf-414	185	3	the	the	DET
gujaf-414	185	4	coso	coso	NOUN
gujaf-414	185	5	framework	framework	NOUN
gujaf-414	185	6	identifies	identify	VERB
gujaf-414	185	7	five	five	NUM
gujaf-414	185	8	main	main	ADJ
gujaf-414	185	9	elements	element	NOUN
gujaf-414	185	10	of	of	ADP
gujaf-414	185	11	a	a	DET
gujaf-414	185	12	control	control	NOUN
gujaf-414	185	13	system	system	NOUN
gujaf-414	185	14	.	.	PUNCT
gujaf-414	186	1	these	these	PRON
gujaf-414	186	2	include	include	VERB
gujaf-414	186	3	control	control	NOUN
gujaf-414	186	4	environment	environment	NOUN
gujaf-414	186	5	,	,	PUNCT
gujaf-414	186	6	risk	risk	NOUN
gujaf-414	186	7	assessment	assessment	NOUN
gujaf-414	186	8	,	,	PUNCT
gujaf-414	186	9	control	control	NOUN
gujaf-414	186	10	activities	activity	NOUN
gujaf-414	186	11	,	,	PUNCT
gujaf-414	186	12	information	information	NOUN
gujaf-414	186	13	and	and	CCONJ
gujaf-414	186	14	communication	communication	NOUN
gujaf-414	186	15	and	and	CCONJ
gujaf-414	186	16	monitoring	monitoring	NOUN
gujaf-414	186	17	.	.	PUNCT
gujaf-414	187	1	management	management	NOUN
gujaf-414	187	2	could	could	AUX
gujaf-414	187	3	use	use	VERB
gujaf-414	187	4	these	these	PRON
gujaf-414	187	5	to	to	PART
gujaf-414	187	6	determine	determine	VERB
gujaf-414	187	7	whether	whether	SCONJ
gujaf-414	187	8	a	a	DET
gujaf-414	187	9	particular	particular	ADJ
gujaf-414	187	10	internal	internal	ADJ
gujaf-414	187	11	control	control	NOUN
gujaf-414	187	12	system	system	NOUN
gujaf-414	187	13	is	be	AUX
gujaf-414	187	14	effective	effective	ADJ
gujaf-414	187	15	is	be	AUX
gujaf-414	187	16	a	a	DET
gujaf-414	187	17	judgment	judgment	NOUN
gujaf-414	187	18	resulting	result	VERB
gujaf-414	187	19	from	from	ADP
gujaf-414	187	20	an	an	DET
gujaf-414	187	21	assessment	assessment	NOUN
gujaf-414	187	22	of	of	ADP
gujaf-414	187	23	whether	whether	SCONJ
gujaf-414	187	24	the	the	DET
gujaf-414	187	25	five	five	NUM
gujaf-414	187	26	components	component	NOUN
gujaf-414	187	27	improve	improve	VERB
gujaf-414	187	28	the	the	DET
gujaf-414	187	29	financial	financial	ADJ
gujaf-414	187	30	performance	performance	NOUN
gujaf-414	187	31	of	of	ADP
gujaf-414	187	32	the	the	DET
gujaf-414	187	33	banks	bank	NOUN
gujaf-414	187	34	.	.	PUNCT
gujaf-414	188	1	therefore	therefore	ADV
gujaf-414	188	2	,	,	PUNCT
gujaf-414	188	3	the	the	DET
gujaf-414	188	4	study	study	NOUN
gujaf-414	188	5	recommended	recommend	VERB
gujaf-414	188	6	that	that	SCONJ
gujaf-414	188	7	the	the	DET
gujaf-414	188	8	management	management	NOUN
gujaf-414	188	9	of	of	ADP
gujaf-414	188	10	the	the	DET
gujaf-414	188	11	listed	list	VERB
gujaf-414	188	12	dmbs	dmb	NOUN
gujaf-414	188	13	in	in	ADP
gujaf-414	188	14	nigeria	nigeria	PROPN
gujaf-414	188	15	increase	increase	VERB
gujaf-414	188	16	the	the	DET
gujaf-414	188	17	application	application	NOUN
gujaf-414	188	18	of	of	ADP
gujaf-414	188	19	iso	iso	NOUN
gujaf-414	188	20	framework	framework	NOUN
gujaf-414	188	21	to	to	PART
gujaf-414	188	22	help	help	VERB
gujaf-414	188	23	in	in	ADP
gujaf-414	188	24	the	the	DET
gujaf-414	188	25	identification	identification	NOUN
gujaf-414	188	26	of	of	ADP
gujaf-414	188	27	opportunities	opportunity	NOUN
gujaf-414	188	28	and	and	CCONJ
gujaf-414	188	29	threats	threat	NOUN
gujaf-414	188	30	in	in	ADP
gujaf-414	188	31	order	order	NOUN
gujaf-414	188	32	to	to	PART
gujaf-414	188	33	enhance	enhance	VERB
gujaf-414	188	34	the	the	DET
gujaf-414	188	35	financial	financial	ADJ
gujaf-414	188	36	performance	performance	NOUN
gujaf-414	188	37	of	of	ADP
gujaf-414	188	38	the	the	DET
gujaf-414	188	39	banks	bank	NOUN
gujaf-414	188	40	.	.	PUNCT
gujaf-414	189	1	furthermore	furthermore	ADV
gujaf-414	189	2	,	,	PUNCT
gujaf-414	189	3	the	the	DET
gujaf-414	189	4	study	study	NOUN
gujaf-414	189	5	recommended	recommend	VERB
gujaf-414	189	6	that	that	SCONJ
gujaf-414	189	7	the	the	DET
gujaf-414	189	8	management	management	NOUN
gujaf-414	189	9	increase	increase	VERB
gujaf-414	189	10	the	the	DET
gujaf-414	189	11	use	use	NOUN
gujaf-414	189	12	of	of	ADP
gujaf-414	189	13	coso	coso	NOUN
gujaf-414	189	14	framework	framework	NOUN
gujaf-414	189	15	in	in	ADP
gujaf-414	189	16	order	order	NOUN
gujaf-414	189	17	to	to	PART
gujaf-414	189	18	promote	promote	VERB
gujaf-414	189	19	the	the	DET
gujaf-414	189	20	financial	financial	ADJ
gujaf-414	189	21	performance	performance	NOUN
gujaf-414	189	22	of	of	ADP
gujaf-414	189	23	the	the	DET
gujaf-414	189	24	listed	list	VERB
gujaf-414	189	25	dmbs	dmb	NOUN
gujaf-414	189	26	in	in	ADP
gujaf-414	189	27	nigeria	nigeria	PROPN
gujaf-414	189	28	.	.	PUNCT
gujaf-414	190	1	these	these	DET
gujaf-414	190	2	recommendations	recommendation	NOUN
gujaf-414	190	3	were	be	AUX
gujaf-414	190	4	as	as	ADP
gujaf-414	190	5	a	a	DET
gujaf-414	190	6	result	result	NOUN
gujaf-414	190	7	of	of	ADP
gujaf-414	190	8	the	the	DET
gujaf-414	190	9	positive	positive	ADJ
gujaf-414	190	10	and	and	CCONJ
gujaf-414	190	11	significant	significant	ADJ
gujaf-414	190	12	effect	effect	NOUN
gujaf-414	190	13	of	of	ADP
gujaf-414	190	14	these	these	DET
gujaf-414	190	15	variables	variable	NOUN
gujaf-414	190	16	on	on	ADP
gujaf-414	190	17	the	the	DET
gujaf-414	190	18	financial	financial	ADJ
gujaf-414	190	19	performance	performance	NOUN
gujaf-414	190	20	of	of	ADP
gujaf-414	190	21	the	the	DET
gujaf-414	190	22	listed	list	VERB
gujaf-414	190	23	dmbs	dmb	NOUN
gujaf-414	190	24	in	in	ADP
gujaf-414	190	25	nigeria	nigeria	PROPN
gujaf-414	190	26	within	within	ADP
gujaf-414	190	27	the	the	DET
gujaf-414	190	28	period	period	NOUN
gujaf-414	190	29	of	of	ADP
gujaf-414	190	30	the	the	DET
gujaf-414	190	31	study	study	NOUN
gujaf-414	190	32	.	.	PUNCT
gujaf-414	191	1	the	the	DET
gujaf-414	191	2	study	study	NOUN
gujaf-414	191	3	has	have	VERB
gujaf-414	191	4	theoretical	theoretical	ADJ
gujaf-414	191	5	implication	implication	NOUN
gujaf-414	191	6	as	as	SCONJ
gujaf-414	191	7	it	it	PRON
gujaf-414	191	8	fills	fill	VERB
gujaf-414	191	9	the	the	DET
gujaf-414	191	10	gap	gap	NOUN
gujaf-414	191	11	in	in	ADP
gujaf-414	191	12	literature	literature	NOUN
gujaf-414	191	13	by	by	ADP
gujaf-414	191	14	examining	examine	VERB
gujaf-414	191	15	the	the	DET
gujaf-414	191	16	effect	effect	NOUN
gujaf-414	191	17	of	of	ADP
gujaf-414	191	18	risk	risk	NOUN
gujaf-414	191	19	management	management	NOUN
gujaf-414	191	20	committee	committee	NOUN
gujaf-414	191	21	on	on	ADP
gujaf-414	191	22	the	the	DET
gujaf-414	191	23	financial	financial	ADJ
gujaf-414	191	24	performance	performance	NOUN
gujaf-414	191	25	of	of	ADP
gujaf-414	191	26	listed	list	VERB
gujaf-414	191	27	dmbs	dmb	NOUN
gujaf-414	191	28	in	in	ADP
gujaf-414	191	29	nigeria	nigeria	PROPN
gujaf-414	191	30	.	.	PUNCT
gujaf-414	192	1	also	also	ADV
gujaf-414	192	2	,	,	PUNCT
gujaf-414	192	3	the	the	DET
gujaf-414	192	4	study	study	NOUN
gujaf-414	192	5	provides	provide	VERB
gujaf-414	192	6	information	information	NOUN
gujaf-414	192	7	on	on	ADP
gujaf-414	192	8	the	the	DET
gujaf-414	192	9	effect	effect	NOUN
gujaf-414	192	10	of	of	ADP
gujaf-414	192	11	management	management	NOUN
gujaf-414	192	12	committee	committee	NOUN
gujaf-414	192	13	on	on	ADP
gujaf-414	192	14	the	the	DET
gujaf-414	192	15	financial	financial	ADJ
gujaf-414	192	16	performance	performance	NOUN
gujaf-414	192	17	which	which	PRON
gujaf-414	192	18	will	will	AUX
gujaf-414	192	19	provide	provide	VERB
gujaf-414	192	20	a	a	DET
gujaf-414	192	21	guide	guide	NOUN
gujaf-414	192	22	for	for	ADP
gujaf-414	192	23	future	future	ADJ
gujaf-414	192	24	researchers	researcher	NOUN
gujaf-414	192	25	in	in	ADP
gujaf-414	192	26	this	this	DET
gujaf-414	192	27	area	area	NOUN
gujaf-414	192	28	.	.	PUNCT
gujaf-414	193	1	furthermore	furthermore	ADV
gujaf-414	193	2	,	,	PUNCT
gujaf-414	193	3	the	the	DET
gujaf-414	193	4	study	study	NOUN
gujaf-414	193	5	has	have	VERB
gujaf-414	193	6	practical	practical	ADJ
gujaf-414	193	7	implication	implication	NOUN
gujaf-414	193	8	as	as	ADP
gujaf-414	193	9	the	the	DET
gujaf-414	193	10	result	result	NOUN
gujaf-414	193	11	of	of	ADP
gujaf-414	193	12	the	the	DET
gujaf-414	193	13	study	study	NOUN
gujaf-414	193	14	will	will	AUX
gujaf-414	193	15	assist	assist	VERB
gujaf-414	193	16	management	management	NOUN
gujaf-414	193	17	to	to	PART
gujaf-414	193	18	implement	implement	VERB
gujaf-414	193	19	policies	policy	NOUN
gujaf-414	193	20	that	that	PRON
gujaf-414	193	21	will	will	AUX
gujaf-414	193	22	ensure	ensure	VERB
gujaf-414	193	23	the	the	DET
gujaf-414	193	24	promotion	promotion	NOUN
gujaf-414	193	25	of	of	ADP
gujaf-414	193	26	the	the	DET
gujaf-414	193	27	financial	financial	ADJ
gujaf-414	193	28	performance	performance	NOUN
gujaf-414	193	29	of	of	ADP
gujaf-414	193	30	listed	list	VERB
gujaf-414	193	31	dmbs	dmb	NOUN
gujaf-414	193	32	in	in	ADP
gujaf-414	193	33	nigeria	nigeria	PROPN
gujaf-414	193	34	.	.	PUNCT
gujaf-414	194	1	the	the	DET
gujaf-414	194	2	study	study	NOUN
gujaf-414	194	3	was	be	AUX
gujaf-414	194	4	limited	limit	VERB
gujaf-414	194	5	to	to	ADP
gujaf-414	194	6	only	only	ADV
gujaf-414	194	7	the	the	DET
gujaf-414	194	8	listed	list	VERB
gujaf-414	194	9	dmbs	dmb	NOUN
gujaf-414	194	10	in	in	ADP
gujaf-414	194	11	nigeria	nigeria	PROPN
gujaf-414	194	12	,	,	PUNCT
gujaf-414	194	13	as	as	SCONJ
gujaf-414	194	14	such	such	DET
gujaf-414	194	15	the	the	DET
gujaf-414	194	16	results	result	NOUN
gujaf-414	194	17	of	of	ADP
gujaf-414	194	18	the	the	DET
gujaf-414	194	19	study	study	NOUN
gujaf-414	194	20	can	can	AUX
gujaf-414	194	21	not	not	PART
gujaf-414	194	22	be	be	AUX
gujaf-414	194	23	generalized	generalize	VERB
gujaf-414	194	24	to	to	ADP
gujaf-414	194	25	other	other	ADJ
gujaf-414	194	26	sectors	sector	NOUN
gujaf-414	194	27	most	most	ADV
gujaf-414	194	28	especially	especially	ADV
gujaf-414	194	29	the	the	DET
gujaf-414	194	30	manufacturing	manufacturing	NOUN
gujaf-414	194	31	sector	sector	NOUN
gujaf-414	194	32	.	.	PUNCT
gujaf-414	195	1	also	also	ADV
gujaf-414	195	2	,	,	PUNCT
gujaf-414	195	3	the	the	DET
gujaf-414	195	4	study	study	NOUN
gujaf-414	195	5	was	be	AUX
gujaf-414	195	6	limited	limit	VERB
gujaf-414	195	7	to	to	ADP
gujaf-414	195	8	just	just	ADV
gujaf-414	195	9	four	four	NUM
gujaf-414	195	10	variables	variable	NOUN
gujaf-414	195	11	:	:	PUNCT
gujaf-414	195	12	risk	risk	NOUN
gujaf-414	195	13	management	management	NOUN
gujaf-414	195	14	committee	committee	NOUN
gujaf-414	195	15	size	size	NOUN
gujaf-414	195	16	,	,	PUNCT
gujaf-414	195	17	risk	risk	NOUN
gujaf-414	195	18	management	management	NOUN
gujaf-414	195	19	independence	independence	NOUN
gujaf-414	195	20	,	,	PUNCT
gujaf-414	195	21	iso	iso	NOUN
gujaf-414	195	22	and	and	CCONJ
gujaf-414	195	23	coso	coso	NOUN
gujaf-414	195	24	framework	framework	NOUN
gujaf-414	195	25	as	as	ADP
gujaf-414	195	26	the	the	DET
gujaf-414	195	27	only	only	ADJ
gujaf-414	195	28	determinants	determinant	NOUN
gujaf-414	195	29	of	of	ADP
gujaf-414	195	30	the	the	DET
gujaf-414	195	31	financial	financial	ADJ
gujaf-414	195	32	performance	performance	NOUN
gujaf-414	195	33	of	of	ADP
gujaf-414	195	34	listed	list	VERB
gujaf-414	195	35	dmbs	dmb	NOUN
gujaf-414	195	36	in	in	ADP
gujaf-414	195	37	nigeria	nigeria	PROPN
gujaf-414	195	38	.	.	PUNCT
gujaf-414	196	1	finally	finally	ADV
gujaf-414	196	2	,	,	PUNCT
gujaf-414	196	3	future	future	ADJ
gujaf-414	196	4	researchers	researcher	NOUN
gujaf-414	196	5	should	should	AUX
gujaf-414	196	6	replicate	replicate	VERB
gujaf-414	196	7	this	this	DET
gujaf-414	196	8	study	study	NOUN
gujaf-414	196	9	to	to	ADP
gujaf-414	196	10	the	the	DET
gujaf-414	196	11	entire	entire	ADJ
gujaf-414	196	12	listed	list	VERB
gujaf-414	196	13	manufacturing	manufacturing	NOUN
gujaf-414	196	14	firms	firm	NOUN
gujaf-414	196	15	in	in	ADP
gujaf-414	196	16	nigeria	nigeria	PROPN
gujaf-414	196	17	to	to	PART
gujaf-414	196	18	ensure	ensure	VERB
gujaf-414	196	19	more	more	ADJ
gujaf-414	196	20	generalizability	generalizability	NOUN
gujaf-414	196	21	of	of	ADP
gujaf-414	196	22	the	the	DET
gujaf-414	196	23	findings	finding	NOUN
gujaf-414	196	24	of	of	ADP
gujaf-414	196	25	the	the	DET
gujaf-414	196	26	study	study	NOUN
gujaf-414	196	27	.	.	PUNCT
gujaf-414	197	1	references	reference	NOUN
gujaf-414	197	2	abdullahi	abdullahi	PROPN
gujaf-414	197	3	,	,	PUNCT
gujaf-414	197	4	s.	s.	PROPN
gujaf-414	197	5	r.	r.	PROPN
gujaf-414	197	6	,	,	PUNCT
gujaf-414	197	7	kwaru	kwaru	PROPN
gujaf-414	197	8	,	,	PUNCT
gujaf-414	197	9	s.	s.	PROPN
gujaf-414	197	10	m.	m.	PROPN
gujaf-414	197	11	,	,	PUNCT
gujaf-414	197	12	&	&	CCONJ
gujaf-414	197	13	karim	karim	PROPN
gujaf-414	197	14	,	,	PUNCT
gujaf-414	197	15	d.	d.	PROPN
gujaf-414	197	16	i.	i.	PROPN
gujaf-414	197	17	(	(	PUNCT
gujaf-414	197	18	2023	2023	NUM
gujaf-414	197	19	)	)	PUNCT
gujaf-414	197	20	.	.	PUNCT
gujaf-414	198	1	capital	capital	NOUN
gujaf-414	198	2	structure	structure	NOUN
gujaf-414	198	3	and	and	CCONJ
gujaf-414	198	4	financial	financial	ADJ
gujaf-414	198	5	performance	performance	NOUN
gujaf-414	198	6	of	of	ADP
gujaf-414	198	7	listed	list	VERB
gujaf-414	198	8	consumer	consumer	NOUN
gujaf-414	198	9	goods	good	NOUN
gujaf-414	198	10	firms	firm	NOUN
gujaf-414	198	11	in	in	ADP
gujaf-414	198	12	nigeria	nigeria	PROPN
gujaf-414	198	13	.	.	PUNCT
gujaf-414	199	1	nigerian	nigerian	PROPN
gujaf-414	199	2	journal	journal	PROPN
gujaf-414	199	3	of	of	ADP
gujaf-414	199	4	management	management	NOUN
gujaf-414	199	5	sciences	science	NOUN
gujaf-414	199	6	,	,	PUNCT
gujaf-414	199	7	24(2b	24(2b	NUM
gujaf-414	199	8	)	)	PUNCT
gujaf-414	199	9	,	,	PUNCT
gujaf-414	199	10	55	55	NUM
gujaf-414	199	11	-	-	SYM
gujaf-414	199	12	64	64	NUM
gujaf-414	199	13	.	.	PUNCT
gujaf-414	200	1	abubakar	abubakar	PROPN
gujaf-414	200	2	,	,	PUNCT
gujaf-414	200	3	a.	a.	PROPN
gujaf-414	200	4	h.	h.	PROPN
gujaf-414	200	5	,	,	PUNCT
gujaf-414	200	6	ado	ado	PROPN
gujaf-414	200	7	,	,	PUNCT
gujaf-414	200	8	a.	a.	PROPN
gujaf-414	200	9	b.	b.	PROPN
gujaf-414	200	10	,	,	PUNCT
gujaf-414	200	11	mohamed	mohamed	PROPN
gujaf-414	200	12	,	,	PUNCT
gujaf-414	200	13	m.	m.	NOUN
gujaf-414	200	14	i.	i.	PROPN
gujaf-414	200	15	,	,	PUNCT
gujaf-414	200	16	&	&	CCONJ
gujaf-414	200	17	mustapha	mustapha	PROPN
gujaf-414	200	18	,	,	PUNCT
gujaf-414	200	19	u.	u.	PROPN
gujaf-414	200	20	a.	a.	PROPN
gujaf-414	201	1	(	(	PUNCT
gujaf-414	201	2	2018	2018	NUM
gujaf-414	201	3	)	)	PUNCT
gujaf-414	201	4	.	.	PUNCT
gujaf-414	202	1	the	the	DET
gujaf-414	202	2	effect	effect	NOUN
gujaf-414	202	3	of	of	ADP
gujaf-414	202	4	risk	risk	NOUN
gujaf-414	202	5	management	management	NOUN
gujaf-414	202	6	committee	committee	NOUN
gujaf-414	202	7	attributes	attribute	NOUN
gujaf-414	202	8	and	and	CCONJ
gujaf-414	202	9	board	board	VERB
gujaf-414	202	10	financial	financial	ADJ
gujaf-414	202	11	knowledge	knowledge	NOUN
gujaf-414	202	12	on	on	ADP
gujaf-414	202	13	the	the	DET
gujaf-414	202	14	financial	financial	ADJ
gujaf-414	202	15	performance	performance	NOUN
gujaf-414	202	16	of	of	ADP
gujaf-414	202	17	listed	list	VERB
gujaf-414	202	18	banks	bank	NOUN
gujaf-414	202	19	in	in	ADP
gujaf-414	202	20	nigeria	nigeria	PROPN
gujaf-414	202	21	.	.	PUNCT
gujaf-414	203	1	american	american	PROPN
gujaf-414	203	2	international	international	PROPN
gujaf-414	203	3	journal	journal	PROPN
gujaf-414	203	4	of	of	ADP
gujaf-414	203	5	business	business	PROPN
gujaf-414	203	6	management,1(2	management,1(2	PROPN
gujaf-414	203	7	)	)	PUNCT
gujaf-414	203	8	,	,	PUNCT
gujaf-414	203	9	07	07	NUM
gujaf-414	203	10	-	-	SYM
gujaf-414	203	11	13	13	NUM
gujaf-414	203	12	.	.	PUNCT
gujaf-414	204	1	adepoju	adepoju	PROPN
gujaf-414	204	2	,	,	PUNCT
gujaf-414	204	3	a.	a.	NOUN
gujaf-414	204	4	t.	t.	PROPN
gujaf-414	204	5	(	(	PUNCT
gujaf-414	204	6	2020	2020	NUM
gujaf-414	204	7	)	)	PUNCT
gujaf-414	204	8	.	.	PUNCT
gujaf-414	205	1	effect	effect	NOUN
gujaf-414	205	2	of	of	ADP
gujaf-414	205	3	audit	audit	NOUN
gujaf-414	205	4	committee	committee	NOUN
gujaf-414	205	5	on	on	ADP
gujaf-414	205	6	financial	financial	ADJ
gujaf-414	205	7	performance	performance	NOUN
gujaf-414	205	8	of	of	ADP
gujaf-414	205	9	listed	list	VERB
gujaf-414	205	10	deposit	deposit	NOUN
gujaf-414	205	11	money	money	NOUN
gujaf-414	205	12	banks	bank	NOUN
gujaf-414	205	13	in	in	ADP
gujaf-414	205	14	nigeria	nigeria	PROPN
gujaf-414	205	15	.	.	PUNCT
gujaf-414	206	1	ahmadu	ahmadu	PROPN
gujaf-414	206	2	bello	bello	PROPN
gujaf-414	206	3	university	university	PROPN
gujaf-414	206	4	,	,	PUNCT
gujaf-414	206	5	zaria	zaria	PROPN
gujaf-414	206	6	-	-	PUNCT
gujaf-414	206	7	nigeria	nigeria	PROPN
gujaf-414	206	8	.	.	PUNCT
gujaf-414	207	1	gusau	gusau	PROPN
gujaf-414	207	2	journal	journal	PROPN
gujaf-414	207	3	of	of	ADP
gujaf-414	207	4	accounting	accounting	NOUN
gujaf-414	207	5	and	and	CCONJ
gujaf-414	207	6	finance	finance	NOUN
gujaf-414	207	7	,	,	PUNCT
gujaf-414	207	8	vol.6	vol.6	PROPN
gujaf-414	207	9	,	,	PUNCT
gujaf-414	207	10	issue	issue	NOUN
gujaf-414	207	11	2	2	NUM
gujaf-414	207	12	,	,	PUNCT
gujaf-414	207	13	april	april	PROPN
gujaf-414	207	14	,	,	PUNCT
gujaf-414	207	15	2025	2025	NUM
gujaf-414	207	16	47	47	NUM
gujaf-414	207	17	agbaje	agbaje	NOUN
gujaf-414	207	18	,	,	PUNCT
gujaf-414	207	19	a.	a.	PROPN
gujaf-414	207	20	r.	r.	PROPN
gujaf-414	207	21	a.	a.	PROPN
gujaf-414	207	22	,	,	PUNCT
gujaf-414	207	23	adebayo	adebayo	PROPN
gujaf-414	207	24	,	,	PUNCT
gujaf-414	207	25	i.	i.	PROPN
gujaf-414	207	26	a.	a.	PROPN
gujaf-414	207	27	,	,	PUNCT
gujaf-414	207	28	&	&	CCONJ
gujaf-414	207	29	adeboboye	adeboboye	PROPN
gujaf-414	207	30	,	,	PUNCT
gujaf-414	207	31	r.	r.	PROPN
gujaf-414	207	32	o.	o.	PROPN
gujaf-414	207	33	(	(	PUNCT
gujaf-414	207	34	2024	2024	NUM
gujaf-414	207	35	)	)	PUNCT
gujaf-414	207	36	.	.	PUNCT
gujaf-414	208	1	examining	examine	VERB
gujaf-414	208	2	the	the	DET
gujaf-414	208	3	influence	influence	NOUN
gujaf-414	208	4	of	of	ADP
gujaf-414	208	5	risk	risk	NOUN
gujaf-414	208	6	management	management	NOUN
gujaf-414	208	7	committee	committee	NOUN
gujaf-414	208	8	dynamics	dynamic	NOUN
gujaf-414	208	9	on	on	ADP
gujaf-414	208	10	financial	financial	ADJ
gujaf-414	208	11	performance	performance	NOUN
gujaf-414	208	12	:	:	PUNCT
gujaf-414	208	13	a	a	DET
gujaf-414	208	14	case	case	NOUN
gujaf-414	208	15	study	study	NOUN
gujaf-414	208	16	of	of	ADP
gujaf-414	208	17	listed	list	VERB
gujaf-414	208	18	insurance	insurance	NOUN
gujaf-414	208	19	companies	company	NOUN
gujaf-414	208	20	in	in	ADP
gujaf-414	208	21	.	.	PUNCT
gujaf-414	209	1	asian	asian	ADJ
gujaf-414	209	2	journal	journal	PROPN
gujaf-414	209	3	of	of	ADP
gujaf-414	209	4	economics	economic	NOUN
gujaf-414	209	5	,	,	PUNCT
gujaf-414	209	6	business	business	NOUN
gujaf-414	209	7	and	and	CCONJ
gujaf-414	209	8	accounting	accounting	NOUN
gujaf-414	209	9	,	,	PUNCT
gujaf-414	209	10	24(5	24(5	NUM
gujaf-414	209	11	)	)	PUNCT
gujaf-414	209	12	,	,	PUNCT
gujaf-414	209	13	354	354	NUM
gujaf-414	209	14	-	-	SYM
gujaf-414	209	15	370	370	NUM
gujaf-414	209	16	.	.	PUNCT
gujaf-414	210	1	akinleye	akinleye	ADJ
gujaf-414	210	2	,	,	PUNCT
gujaf-414	210	3	g.	g.	PROPN
gujaf-414	210	4	t.	t.	PROPN
gujaf-414	210	5	,	,	PUNCT
gujaf-414	210	6	&	&	CCONJ
gujaf-414	210	7	kolawole	kolawole	PROPN
gujaf-414	210	8	,	,	PUNCT
gujaf-414	210	9	a.	a.	PROPN
gujaf-414	210	10	d.	d.	PROPN
gujaf-414	210	11	(	(	PUNCT
gujaf-414	210	12	2020	2020	NUM
gujaf-414	210	13	)	)	PUNCT
gujaf-414	210	14	.	.	PUNCT
gujaf-414	211	1	internal	internal	ADJ
gujaf-414	211	2	controls	control	NOUN
gujaf-414	211	3	and	and	CCONJ
gujaf-414	211	4	performance	performance	NOUN
gujaf-414	211	5	of	of	ADP
gujaf-414	211	6	selected	select	VERB
gujaf-414	211	7	tertiary	tertiary	ADJ
gujaf-414	211	8	institutions	institution	NOUN
gujaf-414	211	9	in	in	ADP
gujaf-414	211	10	ekiti	ekiti	PROPN
gujaf-414	211	11	state	state	NOUN
gujaf-414	211	12	:	:	PUNCT
gujaf-414	211	13	a	a	DET
gujaf-414	211	14	committee	committee	NOUN
gujaf-414	211	15	of	of	ADP
gujaf-414	211	16	sponsoring	sponsor	VERB
gujaf-414	211	17	organisations	organisation	NOUN
gujaf-414	211	18	(	(	PUNCT
gujaf-414	211	19	coso	coso	NOUN
gujaf-414	211	20	)	)	PUNCT
gujaf-414	211	21	framework	framework	NOUN
gujaf-414	211	22	approach	approach	NOUN
gujaf-414	211	23	.	.	PUNCT
gujaf-414	212	1	international	international	ADJ
gujaf-414	212	2	journal	journal	PROPN
gujaf-414	212	3	of	of	ADP
gujaf-414	212	4	financial	financial	ADJ
gujaf-414	212	5	research	research	NOUN
gujaf-414	212	6	,	,	PUNCT
gujaf-414	212	7	11(1	11(1	NUM
gujaf-414	212	8	)	)	PUNCT
gujaf-414	212	9	,	,	PUNCT
gujaf-414	212	10	405	405	NUM
gujaf-414	212	11	-	-	SYM
gujaf-414	212	12	416	416	NUM
gujaf-414	212	13	.	.	PUNCT
gujaf-414	213	1	aldhamari	aldhamari	PROPN
gujaf-414	213	2	,	,	PUNCT
gujaf-414	213	3	r.	r.	PROPN
gujaf-414	213	4	,	,	PUNCT
gujaf-414	213	5	mohamad	mohamad	PROPN
gujaf-414	213	6	nor	nor	CCONJ
gujaf-414	213	7	,	,	PUNCT
gujaf-414	213	8	m.	m.	NOUN
gujaf-414	213	9	n.	n.	PROPN
gujaf-414	213	10	,	,	PUNCT
gujaf-414	213	11	boudiab	boudiab	NOUN
gujaf-414	213	12	,	,	PUNCT
gujaf-414	213	13	m.	m.	NOUN
gujaf-414	213	14	&	&	CCONJ
gujaf-414	213	15	mas'ud	mas'ud	NOUN
gujaf-414	213	16	,	,	PUNCT
gujaf-414	213	17	a.	a.	NOUN
gujaf-414	213	18	(	(	PUNCT
gujaf-414	213	19	2020	2020	NUM
gujaf-414	213	20	)	)	PUNCT
gujaf-414	213	21	.	.	PUNCT
gujaf-414	214	1	the	the	DET
gujaf-414	214	2	impact	impact	NOUN
gujaf-414	214	3	of	of	ADP
gujaf-414	214	4	political	political	ADJ
gujaf-414	214	5	connection	connection	NOUN
gujaf-414	214	6	and	and	CCONJ
gujaf-414	214	7	risk	risk	NOUN
gujaf-414	214	8	committee	committee	NOUN
gujaf-414	214	9	on	on	ADP
gujaf-414	214	10	corporate	corporate	ADJ
gujaf-414	214	11	financial	financial	ADJ
gujaf-414	214	12	performance	performance	NOUN
gujaf-414	214	13	:	:	PUNCT
gujaf-414	214	14	evidence	evidence	NOUN
gujaf-414	214	15	from	from	ADP
gujaf-414	214	16	financial	financial	ADJ
gujaf-414	214	17	firms	firm	NOUN
gujaf-414	214	18	in	in	ADP
gujaf-414	214	19	malaysia	malaysia	PROPN
gujaf-414	214	20	.	.	PUNCT
gujaf-414	215	1	corporate	corporate	ADJ
gujaf-414	215	2	governance	governance	NOUN
gujaf-414	215	3	,	,	PUNCT
gujaf-414	215	4	20(7	20(7	NUM
gujaf-414	215	5	)	)	PUNCT
gujaf-414	215	6	,	,	PUNCT
gujaf-414	215	7	1281	1281	NUM
gujaf-414	215	8	-	-	SYM
gujaf-414	215	9	1305	1305	NUM
gujaf-414	215	10	.	.	PUNCT
gujaf-414	216	1	alduneibat	alduneibat	PROPN
gujaf-414	216	2	,	,	PUNCT
gujaf-414	216	3	k.	k.	PROPN
gujaf-414	216	4	a.	a.	PROPN
gujaf-414	216	5	(	(	PUNCT
gujaf-414	216	6	2023	2023	NUM
gujaf-414	216	7	)	)	PUNCT
gujaf-414	216	8	.	.	PUNCT
gujaf-414	217	1	the	the	DET
gujaf-414	217	2	effect	effect	NOUN
gujaf-414	217	3	of	of	ADP
gujaf-414	217	4	risk	risk	NOUN
gujaf-414	217	5	management	management	NOUN
gujaf-414	217	6	committee	committee	NOUN
gujaf-414	217	7	characteristics	characteristic	NOUN
gujaf-414	217	8	on	on	ADP
gujaf-414	217	9	a	a	DET
gujaf-414	217	10	company	company	NOUN
gujaf-414	217	11	’s	’s	PART
gujaf-414	217	12	performance	performance	NOUN
gujaf-414	217	13	in	in	ADP
gujaf-414	217	14	an	an	DET
gujaf-414	217	15	emerging	emerge	VERB
gujaf-414	217	16	country	country	NOUN
gujaf-414	217	17	.	.	PUNCT
gujaf-414	218	1	journal	journal	NOUN
gujaf-414	218	2	of	of	ADP
gujaf-414	218	3	governance	governance	NOUN
gujaf-414	218	4	and	and	CCONJ
gujaf-414	218	5	regulation	regulation	NOUN
gujaf-414	218	6	,	,	PUNCT
gujaf-414	218	7	12(1	12(1	NUM
gujaf-414	218	8	)	)	PUNCT
gujaf-414	218	9	,	,	PUNCT
gujaf-414	218	10	376	376	NUM
gujaf-414	218	11	-	-	SYM
gujaf-414	218	12	386	386	NUM
gujaf-414	218	13	.	.	PUNCT
gujaf-414	219	1	https://doi.org/10.22495/jgrv12i1siart16	https://doi.org/10.22495/jgrv12i1siart16	PROPN
gujaf-414	219	2	.	.	PUNCT
gujaf-414	220	1	bokhari	bokhari	PROPN
gujaf-414	220	2	,	,	PUNCT
gujaf-414	220	3	s.	s.	PROPN
gujaf-414	220	4	a.	a.	PROPN
gujaf-414	220	5	a.	a.	PROPN
gujaf-414	220	6	,	,	PUNCT
gujaf-414	220	7	&	&	CCONJ
gujaf-414	220	8	manzoor	manzoor	PROPN
gujaf-414	220	9	,	,	PUNCT
gujaf-414	220	10	s.	s.	PROPN
gujaf-414	220	11	(	(	PUNCT
gujaf-414	220	12	2022	2022	NUM
gujaf-414	220	13	)	)	PUNCT
gujaf-414	220	14	.	.	PUNCT
gujaf-414	221	1	impact	impact	NOUN
gujaf-414	221	2	of	of	ADP
gujaf-414	221	3	information	information	NOUN
gujaf-414	221	4	security	security	NOUN
gujaf-414	221	5	management	management	NOUN
gujaf-414	221	6	system	system	NOUN
gujaf-414	221	7	on	on	ADP
gujaf-414	221	8	firm	firm	ADJ
gujaf-414	221	9	financial	financial	ADJ
gujaf-414	221	10	performance	performance	NOUN
gujaf-414	221	11	:	:	PUNCT
gujaf-414	221	12	perspective	perspective	NOUN
gujaf-414	221	13	of	of	ADP
gujaf-414	221	14	corporate	corporate	ADJ
gujaf-414	221	15	reputation	reputation	NOUN
gujaf-414	221	16	and	and	CCONJ
gujaf-414	221	17	branding	branding	NOUN
gujaf-414	221	18	.	.	PUNCT
gujaf-414	222	1	american	american	ADJ
gujaf-414	222	2	journal	journal	PROPN
gujaf-414	222	3	of	of	ADP
gujaf-414	222	4	industrial	industrial	ADJ
gujaf-414	222	5	and	and	CCONJ
gujaf-414	222	6	business	business	NOUN
gujaf-414	222	7	management	management	NOUN
gujaf-414	222	8	,	,	PUNCT
gujaf-414	222	9	12	12	NUM
gujaf-414	222	10	,	,	PUNCT
gujaf-414	222	11	934	934	NUM
gujaf-414	222	12	-	-	SYM
gujaf-414	222	13	954	954	NUM
gujaf-414	222	14	https://www.scirp.org/journal/ajibm	https://www.scirp.org/journal/ajibm	PROPN
gujaf-414	222	15	.	.	PUNCT
gujaf-414	223	1	central	central	PROPN
gujaf-414	223	2	bank	bank	PROPN
gujaf-414	223	3	of	of	ADP
gujaf-414	223	4	nigeria	nigeria	PROPN
gujaf-414	223	5	.	.	PUNCT
gujaf-414	224	1	(	(	PUNCT
gujaf-414	224	2	2022	2022	NUM
gujaf-414	224	3	)	)	PUNCT
gujaf-414	224	4	.	.	PUNCT
gujaf-414	225	1	financial	financial	ADJ
gujaf-414	225	2	stability	stability	NOUN
gujaf-414	225	3	report	report	NOUN
gujaf-414	225	4	.	.	PUNCT
gujaf-414	226	1	https://www.cbn.gov.ng/out/2022/fprd/fsrdecember	https://www.cbn.gov.ng/out/2022/fprd/fsrdecember	PROPN
gujaf-414	227	1	202016(20).pdf	202016(20).pdf	NUM
gujaf-414	227	2	.	.	PUNCT
gujaf-414	227	3	chakroun	chakroun	PROPN
gujaf-414	227	4	,	,	PUNCT
gujaf-414	227	5	s.	s.	PROPN
gujaf-414	227	6	,	,	PUNCT
gujaf-414	227	7	salhi	salhi	NOUN
gujaf-414	227	8	,	,	PUNCT
gujaf-414	227	9	b.	b.	PROPN
gujaf-414	227	10	,	,	PUNCT
gujaf-414	227	11	amar	amar	PROPN
gujaf-414	227	12	,	,	PUNCT
gujaf-414	227	13	b.a	b.a	PROPN
gujaf-414	227	14	.	.	PROPN
gujaf-414	227	15	,	,	PUNCT
gujaf-414	227	16	&	&	CCONJ
gujaf-414	227	17	jarboui	jarboui	PROPN
gujaf-414	227	18	,	,	PUNCT
gujaf-414	227	19	a.	a.	NOUN
gujaf-414	227	20	(	(	PUNCT
gujaf-414	227	21	2020	2020	NUM
gujaf-414	227	22	)	)	PUNCT
gujaf-414	227	23	.	.	PUNCT
gujaf-414	228	1	the	the	DET
gujaf-414	228	2	impact	impact	NOUN
gujaf-414	228	3	of	of	ADP
gujaf-414	228	4	iso	iso	NOUN
gujaf-414	228	5	26000	26000	NUM
gujaf-414	228	6	social	social	ADJ
gujaf-414	228	7	responsibility	responsibility	NOUN
gujaf-414	228	8	standard	standard	ADJ
gujaf-414	228	9	adoption	adoption	NOUN
gujaf-414	228	10	on	on	ADP
gujaf-414	228	11	firm	firm	ADJ
gujaf-414	228	12	financial	financial	ADJ
gujaf-414	228	13	performance	performance	NOUN
gujaf-414	228	14	:	:	PUNCT
gujaf-414	228	15	evidence	evidence	NOUN
gujaf-414	228	16	from	from	ADP
gujaf-414	228	17	france	france	PROPN
gujaf-414	228	18	.	.	PUNCT
gujaf-414	229	1	management	management	NOUN
gujaf-414	229	2	research	research	PROPN
gujaf-414	229	3	review	review	PROPN
gujaf-414	229	4	,	,	PUNCT
gujaf-414	229	5	43(5	43(5	NUM
gujaf-414	229	6	)	)	PUNCT
gujaf-414	229	7	,	,	PUNCT
gujaf-414	229	8	545	545	NUM
gujaf-414	229	9	-	-	SYM
gujaf-414	229	10	571	571	NUM
gujaf-414	229	11	.	.	PUNCT
gujaf-414	230	1	chukwujekwu	chukwujekwu	PROPN
gujaf-414	230	2	,	,	PUNCT
gujaf-414	231	1	o.	o.	PROPN
gujaf-414	231	2	p.	p.	PROPN
gujaf-414	231	3	,	,	PUNCT
gujaf-414	231	4	theresa	theresa	PROPN
gujaf-414	231	5	,	,	PUNCT
gujaf-414	231	6	o.	o.	PROPN
gujaf-414	231	7	n.	n.	PROPN
gujaf-414	231	8	,	,	PUNCT
gujaf-414	231	9	&	&	CCONJ
gujaf-414	231	10	vincent	vincent	PROPN
gujaf-414	231	11	,	,	PUNCT
gujaf-414	231	12	o.	o.	PROPN
gujaf-414	231	13	p.	p.	PROPN
gujaf-414	231	14	(	(	PUNCT
gujaf-414	231	15	2020	2020	NUM
gujaf-414	231	16	)	)	PUNCT
gujaf-414	231	17	.	.	PUNCT
gujaf-414	232	1	risk	risk	NOUN
gujaf-414	232	2	management	management	NOUN
gujaf-414	232	3	committee	committee	NOUN
gujaf-414	232	4	attributes	attribute	NOUN
gujaf-414	232	5	and	and	CCONJ
gujaf-414	232	6	financial	financial	ADJ
gujaf-414	232	7	performance	performance	NOUN
gujaf-414	232	8	:	:	PUNCT
gujaf-414	232	9	empirical	empirical	ADJ
gujaf-414	232	10	evidence	evidence	NOUN
gujaf-414	232	11	from	from	ADP
gujaf-414	232	12	listed	list	VERB
gujaf-414	232	13	nigeria	nigeria	PROPN
gujaf-414	232	14	banks	bank	NOUN
gujaf-414	232	15	.	.	PUNCT
gujaf-414	233	1	journal	journal	PROPN
gujaf-414	233	2	of	of	ADP
gujaf-414	233	3	accounting	accounting	NOUN
gujaf-414	233	4	,	,	PUNCT
gujaf-414	233	5	business	business	NOUN
gujaf-414	233	6	and	and	CCONJ
gujaf-414	233	7	social	social	ADJ
gujaf-414	233	8	sciences	science	NOUN
gujaf-414	233	9	,	,	PUNCT
gujaf-414	233	10	3(3	3(3	NUM
gujaf-414	233	11	)	)	PUNCT
gujaf-414	233	12	,	,	PUNCT
gujaf-414	233	13	106	106	NUM
gujaf-414	233	14	-	-	SYM
gujaf-414	233	15	115	115	NUM
gujaf-414	233	16	.	.	PUNCT
gujaf-414	234	1	efenyumi	efenyumi	NOUN
gujaf-414	234	2	,	,	PUNCT
gujaf-414	234	3	e.p.m	e.p.m	PROPN
gujaf-414	234	4	.	.	PROPN
gujaf-414	234	5	,	,	PUNCT
gujaf-414	234	6	&	&	CCONJ
gujaf-414	234	7	okoye	okoye	PROPN
gujaf-414	234	8	,	,	PUNCT
gujaf-414	234	9	i.e.	i.e.	X
gujaf-414	234	10	(	(	PUNCT
gujaf-414	234	11	2022	2022	NUM
gujaf-414	234	12	)	)	PUNCT
gujaf-414	234	13	.	.	PUNCT
gujaf-414	235	1	risk	risk	NOUN
gujaf-414	235	2	management	management	PROPN
gujaf-414	235	3	committee	committee	PROPN
gujaf-414	235	4	characteristics	characteristic	NOUN
gujaf-414	235	5	'	'	PART
gujaf-414	235	6	effects	effect	NOUN
gujaf-414	235	7	on	on	ADP
gujaf-414	235	8	listed	list	VERB
gujaf-414	235	9	companies	company	NOUN
gujaf-414	235	10	'	'	PART
gujaf-414	235	11	earnings	earning	NOUN
gujaf-414	235	12	quality	quality	NOUN
gujaf-414	235	13	.	.	PUNCT
gujaf-414	236	1	journal	journal	NOUN
gujaf-414	236	2	of	of	ADP
gujaf-414	236	3	accounting	accounting	NOUN
gujaf-414	236	4	and	and	CCONJ
gujaf-414	236	5	management	management	NOUN
gujaf-414	236	6	,	,	PUNCT
gujaf-414	236	7	12(3	12(3	NUM
gujaf-414	236	8	)	)	PUNCT
gujaf-414	236	9	,	,	PUNCT
gujaf-414	236	10	81	81	NUM
gujaf-414	236	11	-	-	SYM
gujaf-414	236	12	92	92	NUM
gujaf-414	236	13	.	.	PUNCT
gujaf-414	237	1	elamer	elam	ADJ
gujaf-414	237	2	,	,	PUNCT
gujaf-414	237	3	a.	a.	NOUN
gujaf-414	237	4	a.	a.	PROPN
gujaf-414	237	5	,	,	PUNCT
gujaf-414	237	6	&	&	CCONJ
gujaf-414	237	7	benyazid	benyazid	PROPN
gujaf-414	237	8	,	,	PUNCT
gujaf-414	237	9	i.	i.	PROPN
gujaf-414	237	10	(	(	PUNCT
gujaf-414	237	11	2018	2018	NUM
gujaf-414	237	12	)	)	PUNCT
gujaf-414	237	13	.	.	PUNCT
gujaf-414	238	1	the	the	DET
gujaf-414	238	2	impact	impact	NOUN
gujaf-414	238	3	of	of	ADP
gujaf-414	238	4	risk	risk	NOUN
gujaf-414	238	5	committee	committee	NOUN
gujaf-414	238	6	on	on	ADP
gujaf-414	238	7	financial	financial	ADJ
gujaf-414	238	8	performance	performance	NOUN
gujaf-414	238	9	of	of	ADP
gujaf-414	238	10	uk	uk	PROPN
gujaf-414	238	11	financial	financial	ADJ
gujaf-414	238	12	institutions	institution	NOUN
gujaf-414	238	13	.	.	PUNCT
gujaf-414	239	1	international	international	ADJ
gujaf-414	239	2	journal	journal	PROPN
gujaf-414	239	3	of	of	ADP
gujaf-414	239	4	accounting	accounting	NOUN
gujaf-414	239	5	and	and	CCONJ
gujaf-414	239	6	finance	finance	NOUN
gujaf-414	239	7	,	,	PUNCT
gujaf-414	239	8	8(2	8(2	NUM
gujaf-414	239	9	)	)	PUNCT
gujaf-414	239	10	,	,	PUNCT
gujaf-414	239	11	161	161	NUM
gujaf-414	239	12	-	-	SYM
gujaf-414	239	13	180	180	NUM
gujaf-414	239	14	.	.	PUNCT
gujaf-414	240	1	elessa	elessa	PROPN
gujaf-414	240	2	,	,	PUNCT
gujaf-414	240	3	m.	m.	NOUN
gujaf-414	240	4	(	(	PUNCT
gujaf-414	240	5	2016	2016	NUM
gujaf-414	240	6	)	)	PUNCT
gujaf-414	240	7	.	.	PUNCT
gujaf-414	241	1	the	the	DET
gujaf-414	241	2	assessment	assessment	NOUN
gujaf-414	241	3	of	of	ADP
gujaf-414	241	4	internal	internal	ADJ
gujaf-414	241	5	control	control	NOUN
gujaf-414	241	6	system	system	NOUN
gujaf-414	241	7	on	on	ADP
gujaf-414	241	8	financial	financial	ADJ
gujaf-414	241	9	performance	performance	NOUN
gujaf-414	241	10	.	.	PUNCT
gujaf-414	242	1	journal	journal	NOUN
gujaf-414	242	2	of	of	ADP
gujaf-414	242	3	commercial	commercial	PROPN
gujaf-414	242	4	&	&	CCONJ
gujaf-414	242	5	environmental	environmental	ADJ
gujaf-414	242	6	studies	study	NOUN
gujaf-414	242	7	,	,	PUNCT
gujaf-414	242	8	7	7	NUM
gujaf-414	242	9	,	,	PUNCT
gujaf-414	242	10	1	1	NUM
gujaf-414	242	11	-	-	SYM
gujaf-414	242	12	25	25	NUM
gujaf-414	242	13	.	.	PUNCT
gujaf-414	243	1	fali	fali	PROPN
gujaf-414	243	2	,	,	PUNCT
gujaf-414	243	3	i.m	i.m	PROPN
gujaf-414	243	4	.	.	PROPN
gujaf-414	243	5	,	,	PUNCT
gujaf-414	243	6	philomena	philomena	PROPN
gujaf-414	243	7	,	,	PUNCT
gujaf-414	243	8	p.o	p.o	PROPN
gujaf-414	243	9	.	.	PROPN
gujaf-414	243	10	,	,	PUNCT
gujaf-414	243	11	ibrahim	ibrahim	PROPN
gujaf-414	243	12	,	,	PUNCT
gujaf-414	243	13	y.	y.	PROPN
gujaf-414	243	14	,	,	PUNCT
gujaf-414	243	15	&	&	CCONJ
gujaf-414	243	16	amos	amos	PROPN
gujaf-414	243	17	,	,	PUNCT
gujaf-414	243	18	j.	j.	PROPN
gujaf-414	243	19	(	(	PUNCT
gujaf-414	243	20	2020	2020	NUM
gujaf-414	243	21	)	)	PUNCT
gujaf-414	243	22	.	.	PUNCT
gujaf-414	244	1	risk	risk	NOUN
gujaf-414	244	2	management	management	NOUN
gujaf-414	244	3	committee	committee	NOUN
gujaf-414	244	4	size	size	NOUN
gujaf-414	244	5	,	,	PUNCT
gujaf-414	244	6	independence	independence	NOUN
gujaf-414	244	7	,	,	PUNCT
gujaf-414	244	8	expertise	expertise	NOUN
gujaf-414	244	9	and	and	CCONJ
gujaf-414	244	10	financial	financial	ADJ
gujaf-414	244	11	performance	performance	NOUN
gujaf-414	244	12	of	of	ADP
gujaf-414	244	13	listed	list	VERB
gujaf-414	244	14	insurance	insurance	NOUN
gujaf-414	244	15	firms	firm	NOUN
gujaf-414	244	16	in	in	ADP
gujaf-414	244	17	nigeria	nigeria	PROPN
gujaf-414	244	18	.	.	PUNCT
gujaf-414	245	1	international	international	ADJ
gujaf-414	245	2	journal	journal	PROPN
gujaf-414	245	3	of	of	ADP
gujaf-414	245	4	research	research	NOUN
gujaf-414	245	5	and	and	CCONJ
gujaf-414	245	6	innovation	innovation	NOUN
gujaf-414	245	7	in	in	ADP
gujaf-414	245	8	social	social	ADJ
gujaf-414	245	9	science	science	NOUN
gujaf-414	245	10	(	(	PUNCT
gujaf-414	245	11	ijriss	ijriss	NOUN
gujaf-414	245	12	)	)	PUNCT
gujaf-414	245	13	,	,	PUNCT
gujaf-414	245	14	1v(v	1v(v	NUM
gujaf-414	245	15	)	)	PUNCT
gujaf-414	245	16	.	.	PUNCT
gujaf-414	246	1	,	,	PUNCT
gujaf-414	246	2	313	313	NUM
gujaf-414	246	3	-	-	SYM
gujaf-414	246	4	319	319	NUM
gujaf-414	246	5	.	.	PUNCT
gujaf-414	247	1	gonzález	gonzález	PROPN
gujaf-414	247	2	,	,	PUNCT
gujaf-414	247	3	l.o	l.o	PROPN
gujaf-414	247	4	.	.	PROPN
gujaf-414	247	5	,	,	PUNCT
gujaf-414	247	6	santomil	santomil	PROPN
gujaf-414	247	7	,	,	PUNCT
gujaf-414	247	8	p.d	p.d	PROPN
gujaf-414	247	9	.	.	PROPN
gujaf-414	247	10	,	,	PUNCT
gujaf-414	247	11	&	&	CCONJ
gujaf-414	247	12	herrera	herrera	PROPN
gujaf-414	247	13	,	,	PUNCT
gujaf-414	247	14	a.t	a.t	PROPN
gujaf-414	247	15	.	.	PROPN
gujaf-414	247	16	(	(	PUNCT
gujaf-414	247	17	2020	2020	NUM
gujaf-414	247	18	)	)	PUNCT
gujaf-414	247	19	.	.	PUNCT
gujaf-414	248	1	the	the	DET
gujaf-414	248	2	effect	effect	NOUN
gujaf-414	248	3	of	of	ADP
gujaf-414	248	4	enterprise	enterprise	NOUN
gujaf-414	248	5	risk	risk	NOUN
gujaf-414	248	6	management	management	NOUN
gujaf-414	248	7	on	on	ADP
gujaf-414	248	8	the	the	DET
gujaf-414	248	9	risk	risk	NOUN
gujaf-414	248	10	and	and	CCONJ
gujaf-414	248	11	the	the	DET
gujaf-414	248	12	performance	performance	NOUN
gujaf-414	248	13	of	of	ADP
gujaf-414	248	14	spanish	spanish	ADJ
gujaf-414	248	15	listed	list	VERB
gujaf-414	248	16	companies	company	NOUN
gujaf-414	248	17	.	.	PUNCT
gujaf-414	249	1	european	european	ADJ
gujaf-414	249	2	research	research	PROPN
gujaf-414	249	3	on	on	ADP
gujaf-414	249	4	management	management	NOUN
gujaf-414	249	5	and	and	CCONJ
gujaf-414	249	6	business	business	NOUN
gujaf-414	249	7	economics	economic	NOUN
gujaf-414	249	8	26	26	NUM
gujaf-414	249	9	,	,	PUNCT
gujaf-414	249	10	111–120	111–120	NUM
gujaf-414	249	11	.	.	PUNCT
gujaf-414	250	1	haddad	haddad	PROPN
gujaf-414	250	2	,	,	PUNCT
gujaf-414	250	3	a.	a.	PROPN
gujaf-414	250	4	,	,	PUNCT
gujaf-414	250	5	ammari	ammari	PROPN
gujaf-414	250	6	,	,	PUNCT
gujaf-414	250	7	a.	a.	NOUN
gujaf-414	250	8	,	,	PUNCT
gujaf-414	250	9	&	&	CCONJ
gujaf-414	250	10	bouri	bouri	PROPN
gujaf-414	250	11	,	,	PUNCT
gujaf-414	250	12	a.	a.	NOUN
gujaf-414	250	13	(	(	PUNCT
gujaf-414	250	14	2021	2021	NUM
gujaf-414	250	15	)	)	PUNCT
gujaf-414	250	16	.	.	PUNCT
gujaf-414	251	1	impact	impact	NOUN
gujaf-414	251	2	of	of	ADP
gujaf-414	251	3	audit	audit	NOUN
gujaf-414	251	4	committee	committee	NOUN
gujaf-414	251	5	quality	quality	NOUN
gujaf-414	251	6	on	on	ADP
gujaf-414	251	7	the	the	DET
gujaf-414	251	8	financial	financial	ADJ
gujaf-414	251	9	performance	performance	NOUN
gujaf-414	251	10	of	of	ADP
gujaf-414	251	11	conventional	conventional	ADJ
gujaf-414	251	12	and	and	CCONJ
gujaf-414	251	13	islamic	islamic	ADJ
gujaf-414	251	14	banks	bank	NOUN
gujaf-414	251	15	.	.	PUNCT
gujaf-414	252	1	journal	journal	NOUN
gujaf-414	252	2	of	of	ADP
gujaf-414	252	3	risk	risk	NOUN
gujaf-414	252	4	and	and	CCONJ
gujaf-414	252	5	financial	financial	ADJ
gujaf-414	252	6	management	management	NOUN
gujaf-414	252	7	14	14	NUM
gujaf-414	252	8	,	,	PUNCT
gujaf-414	252	9	176	176	NUM
gujaf-414	252	10	.	.	PUNCT
gujaf-414	253	1	https://doi.org/10.3390/jrfm14040176	https://doi.org/10.3390/jrfm14040176	PROPN
gujaf-414	253	2	.	.	PUNCT
gujaf-414	254	1	hamour	hamour	ADJ
gujaf-414	254	2	,	,	PUNCT
gujaf-414	254	3	a.m.	a.m.	ADV
gujaf-414	254	4	,	,	PUNCT
gujaf-414	254	5	massadeh	massadeh	PROPN
gujaf-414	254	6	,	,	PUNCT
gujaf-414	254	7	d.m	d.m	PROPN
gujaf-414	254	8	.	.	PROPN
gujaf-414	254	9	,	,	PUNCT
gujaf-414	254	10	&	&	CCONJ
gujaf-414	254	11	bshayreh	bshayreh	PROPN
gujaf-414	254	12	,	,	PUNCT
gujaf-414	254	13	m.m	m.m	PROPN
gujaf-414	254	14	.	.	PROPN
gujaf-414	254	15	(	(	PUNCT
gujaf-414	254	16	2021	2021	NUM
gujaf-414	254	17	)	)	PUNCT
gujaf-414	254	18	.	.	PUNCT
gujaf-414	255	1	the	the	DET
gujaf-414	255	2	impact	impact	NOUN
gujaf-414	255	3	of	of	ADP
gujaf-414	255	4	the	the	DET
gujaf-414	255	5	coso	coso	PROPN
gujaf-414	255	6	control	control	PROPN
gujaf-414	255	7	components	component	NOUN
gujaf-414	255	8	on	on	ADP
gujaf-414	255	9	the	the	DET
gujaf-414	255	10	financial	financial	ADJ
gujaf-414	255	11	performance	performance	NOUN
gujaf-414	255	12	in	in	ADP
gujaf-414	255	13	the	the	DET
gujaf-414	255	14	jordanian	jordanian	ADJ
gujaf-414	255	15	banks	bank	NOUN
gujaf-414	255	16	and	and	CCONJ
gujaf-414	255	17	the	the	DET
gujaf-414	255	18	moderating	moderate	VERB
gujaf-414	255	19	effect	effect	NOUN
gujaf-414	255	20	of	of	ADP
gujaf-414	255	21	board	board	NOUN
gujaf-414	255	22	independence	independence	NOUN
gujaf-414	255	23	.	.	PUNCT
gujaf-414	256	1	journal	journal	PROPN
gujaf-414	256	2	of	of	ADP
gujaf-414	256	3	finance	finance	NOUN
gujaf-414	256	4	and	and	CCONJ
gujaf-414	256	5	investment	investment	NOUN
gujaf-414	256	6	,	,	PUNCT
gujaf-414	256	7	11(3	11(3	NUM
gujaf-414	256	8	)	)	PUNCT
gujaf-414	256	9	,	,	PUNCT
gujaf-414	256	10	33	33	NUM
gujaf-414	256	11	-	-	SYM
gujaf-414	256	12	58	58	NUM
gujaf-414	256	13	.	.	PUNCT
gujaf-414	257	1	gusau	gusau	PROPN
gujaf-414	257	2	journal	journal	PROPN
gujaf-414	257	3	of	of	ADP
gujaf-414	257	4	accounting	accounting	NOUN
gujaf-414	257	5	and	and	CCONJ
gujaf-414	257	6	finance	finance	NOUN
gujaf-414	257	7	,	,	PUNCT
gujaf-414	257	8	vol.6	vol.6	PROPN
gujaf-414	257	9	,	,	PUNCT
gujaf-414	257	10	issue	issue	NOUN
gujaf-414	257	11	2	2	NUM
gujaf-414	257	12	,	,	PUNCT
gujaf-414	257	13	april	april	PROPN
gujaf-414	257	14	,	,	PUNCT
gujaf-414	257	15	2025	2025	NUM
gujaf-414	257	16	48	48	NUM
gujaf-414	257	17	hazudin	hazudin	NOUN
gujaf-414	257	18	,	,	PUNCT
gujaf-414	257	19	s.f	s.f	PROPN
gujaf-414	257	20	.	.	PROPN
gujaf-414	257	21	,	,	PUNCT
gujaf-414	257	22	mohamad	mohamad	PROPN
gujaf-414	257	23	,	,	PUNCT
gujaf-414	257	24	s.a	s.a	PROPN
gujaf-414	257	25	.	.	PROPN
gujaf-414	257	26	,	,	PUNCT
gujaf-414	257	27	azer	azer	PROPN
gujaf-414	257	28	,	,	PUNCT
gujaf-414	257	29	i.a	i.a	PROPN
gujaf-414	257	30	.	.	PROPN
gujaf-414	257	31	,	,	PUNCT
gujaf-414	257	32	daud	daud	PROPN
gujaf-414	257	33	,	,	PUNCT
gujaf-414	257	34	r.	r.	PROPN
gujaf-414	257	35	,	,	PUNCT
gujaf-414	257	36	&	&	CCONJ
gujaf-414	257	37	paino	paino	PROPN
gujaf-414	257	38	,	,	PUNCT
gujaf-414	257	39	h.	h.	PROPN
gujaf-414	257	40	(	(	PUNCT
gujaf-414	257	41	2015	2015	NUM
gujaf-414	257	42	)	)	PUNCT
gujaf-414	257	43	.	.	PUNCT
gujaf-414	258	1	iso	iso	NOUN
gujaf-414	258	2	14001	14001	NUM
gujaf-414	258	3	and	and	CCONJ
gujaf-414	258	4	financial	financial	ADJ
gujaf-414	258	5	performance	performance	NOUN
gujaf-414	258	6	:	:	PUNCT
gujaf-414	258	7	is	be	AUX
gujaf-414	258	8	the	the	DET
gujaf-414	258	9	accreditation	accreditation	NOUN
gujaf-414	258	10	financially	financially	ADV
gujaf-414	258	11	worth	worth	ADJ
gujaf-414	258	12	it	it	PRON
gujaf-414	258	13	for	for	ADP
gujaf-414	258	14	malaysian	malaysian	ADJ
gujaf-414	258	15	firms	firm	NOUN
gujaf-414	258	16	.	.	PUNCT
gujaf-414	259	1	procedia	procedia	NOUN
gujaf-414	259	2	economics	economic	NOUN
gujaf-414	259	3	and	and	CCONJ
gujaf-414	259	4	finance	finance	NOUN
gujaf-414	259	5	,	,	PUNCT
gujaf-414	259	6	31	31	NUM
gujaf-414	259	7	,	,	PUNCT
gujaf-414	259	8	56	56	NUM
gujaf-414	259	9	-	-	SYM
gujaf-414	259	10	61	61	NUM
gujaf-414	259	11	.	.	PUNCT
gujaf-414	259	12	husaini	husaini	PROPN
gujaf-414	259	13	,	,	PUNCT
gujaf-414	259	14	&	&	CCONJ
gujaf-414	259	15	silful	silful	NOUN
gujaf-414	259	16	,	,	PUNCT
gujaf-414	259	17	(	(	PUNCT
gujaf-414	259	18	2017	2017	NUM
gujaf-414	259	19	)	)	PUNCT
gujaf-414	259	20	.	.	PUNCT
gujaf-414	260	1	enterprise	enterprise	NOUN
gujaf-414	260	2	risk	risk	NOUN
gujaf-414	260	3	management	management	NOUN
gujaf-414	260	4	,	,	PUNCT
gujaf-414	260	5	corporate	corporate	ADJ
gujaf-414	260	6	governance	governance	NOUN
gujaf-414	260	7	and	and	CCONJ
gujaf-414	260	8	firm	firm	ADJ
gujaf-414	260	9	value	value	NOUN
gujaf-414	260	10	:	:	PUNCT
gujaf-414	260	11	empirical	empirical	ADJ
gujaf-414	260	12	evidence	evidence	NOUN
gujaf-414	260	13	from	from	ADP
gujaf-414	260	14	indonesian	indonesian	ADJ
gujaf-414	260	15	public	public	ADJ
gujaf-414	260	16	listed	list	VERB
gujaf-414	260	17	companies	company	NOUN
gujaf-414	260	18	.	.	PUNCT
gujaf-414	261	1	international	international	ADJ
gujaf-414	261	2	journal	journal	NOUN
gujaf-414	261	3	of	of	ADP
gujaf-414	261	4	advances	advance	NOUN
gujaf-414	261	5	in	in	ADP
gujaf-414	261	6	management	management	NOUN
gujaf-414	261	7	and	and	CCONJ
gujaf-414	261	8	economics	economic	NOUN
gujaf-414	261	9	,	,	PUNCT
gujaf-414	261	10	6(6	6(6	NOUN
gujaf-414	261	11	)	)	PUNCT
gujaf-414	261	12	,	,	PUNCT
gujaf-414	261	13	16	16	NUM
gujaf-414	261	14	-	-	SYM
gujaf-414	261	15	23	23	NUM
gujaf-414	261	16	.	.	PUNCT
gujaf-414	262	1	igwe	igwe	PROPN
gujaf-414	262	2	,	,	PUNCT
gujaf-414	262	3	m.	m.	NOUN
gujaf-414	262	4	n.	n.	PROPN
gujaf-414	262	5	,	,	PUNCT
gujaf-414	262	6	ogar	ogar	NOUN
gujaf-414	262	7	,	,	PUNCT
gujaf-414	262	8	c.	c.	PROPN
gujaf-414	262	9	a.	a.	PROPN
gujaf-414	262	10	,	,	PUNCT
gujaf-414	262	11	&	&	CCONJ
gujaf-414	262	12	ogbuu	ogbuu	PROPN
gujaf-414	262	13	,	,	PUNCT
gujaf-414	262	14	c.	c.	PROPN
gujaf-414	262	15	u.	u.	PROPN
gujaf-414	262	16	(	(	PUNCT
gujaf-414	262	17	2017	2017	NUM
gujaf-414	262	18	)	)	PUNCT
gujaf-414	262	19	.	.	PUNCT
gujaf-414	263	1	capital	capital	NOUN
gujaf-414	263	2	structure	structure	NOUN
gujaf-414	263	3	and	and	CCONJ
gujaf-414	263	4	the	the	DET
gujaf-414	263	5	profitability	profitability	NOUN
gujaf-414	263	6	of	of	ADP
gujaf-414	263	7	agro	agro	ADJ
gujaf-414	263	8	-	-	PUNCT
gujaf-414	263	9	allied	ally	VERB
gujaf-414	263	10	companies	company	NOUN
gujaf-414	263	11	in	in	ADP
gujaf-414	263	12	nigeria	nigeria	PROPN
gujaf-414	263	13	.	.	PUNCT
gujaf-414	264	1	funai	funai	PROPN
gujaf-414	264	2	journal	journal	PROPN
gujaf-414	264	3	of	of	ADP
gujaf-414	264	4	accounting	accounting	NOUN
gujaf-414	264	5	,	,	PUNCT
gujaf-414	264	6	business	business	NOUN
gujaf-414	264	7	and	and	CCONJ
gujaf-414	264	8	finance	finance	NOUN
gujaf-414	264	9	,	,	PUNCT
gujaf-414	264	10	1(1	1(1	NUM
gujaf-414	264	11	)	)	PUNCT
gujaf-414	264	12	,	,	PUNCT
gujaf-414	264	13	174	174	NUM
gujaf-414	264	14	-	-	SYM
gujaf-414	264	15	180	180	NUM
gujaf-414	264	16	.	.	PUNCT
gujaf-414	265	1	iswajuni	iswajuni	PROPN
gujaf-414	265	2	,	,	PUNCT
gujaf-414	265	3	i.	i.	PROPN
gujaf-414	265	4	,	,	PUNCT
gujaf-414	265	5	manasikana	manasikana	PROPN
gujaf-414	265	6	,	,	PUNCT
gujaf-414	265	7	a.	a.	PROPN
gujaf-414	265	8	,	,	PUNCT
gujaf-414	265	9	&	&	CCONJ
gujaf-414	265	10	soetedjo	soetedjo	PROPN
gujaf-414	265	11	,	,	PUNCT
gujaf-414	265	12	s.	s.	PROPN
gujaf-414	265	13	(	(	PUNCT
gujaf-414	265	14	2018	2018	NUM
gujaf-414	265	15	)	)	PUNCT
gujaf-414	265	16	.	.	PUNCT
gujaf-414	266	1	the	the	DET
gujaf-414	266	2	effect	effect	NOUN
gujaf-414	266	3	of	of	ADP
gujaf-414	266	4	enterprise	enterprise	NOUN
gujaf-414	266	5	risk	risk	NOUN
gujaf-414	266	6	management	management	NOUN
gujaf-414	266	7	(	(	PUNCT
gujaf-414	266	8	erm	erm	PROPN
gujaf-414	266	9	)	)	PUNCT
gujaf-414	266	10	on	on	ADP
gujaf-414	266	11	firm	firm	ADJ
gujaf-414	266	12	value	value	NOUN
gujaf-414	266	13	in	in	ADP
gujaf-414	266	14	manufacturing	manufacturing	NOUN
gujaf-414	266	15	companies	company	NOUN
gujaf-414	266	16	listed	list	VERB
gujaf-414	266	17	in	in	ADP
gujaf-414	266	18	indonesian	indonesian	PROPN
gujaf-414	266	19	.	.	PUNCT
gujaf-414	267	1	asian	asian	ADJ
gujaf-414	267	2	journal	journal	PROPN
gujaf-414	267	3	of	of	ADP
gujaf-414	267	4	accounting	accounting	NOUN
gujaf-414	267	5	research	research	NOUN
gujaf-414	267	6	,	,	PUNCT
gujaf-414	267	7	3(2	3(2	NUM
gujaf-414	267	8	)	)	PUNCT
gujaf-414	267	9	,	,	PUNCT
gujaf-414	267	10	224	224	NUM
gujaf-414	267	11	-	-	SYM
gujaf-414	267	12	235	235	NUM
gujaf-414	267	13	.	.	PUNCT
gujaf-414	268	1	international	international	ADJ
gujaf-414	268	2	standardization	standardization	NOUN
gujaf-414	268	3	for	for	ADP
gujaf-414	268	4	organization.(2022	organization.(2022	NOUN
gujaf-414	268	5	)	)	PUNCT
gujaf-414	268	6	.	.	PUNCT
gujaf-414	269	1	information	information	NOUN
gujaf-414	269	2	security	security	NOUN
gujaf-414	269	3	,	,	PUNCT
gujaf-414	269	4	cybersecurity	cybersecurity	NOUN
gujaf-414	269	5	and	and	CCONJ
gujaf-414	269	6	privacy	privacy	NOUN
gujaf-414	269	7	protection	protection	PROPN
gujaf-414	269	8	information	information	PROPN
gujaf-414	269	9	security	security	NOUN
gujaf-414	269	10	management	management	NOUN
gujaf-414	269	11	systems	system	NOUN
gujaf-414	269	12	requirements	requirement	NOUN
gujaf-414	269	13	.	.	PUNCT
gujaf-414	270	1	retrieved	retrieve	VERB
gujaf-414	270	2	from	from	ADP
gujaf-414	270	3	https://www.iso.org/standard/27001	https://www.iso.org/standard/27001	PROPN
gujaf-414	270	4	.	.	PUNCT
gujaf-414	271	1	jarrett	jarrett	PROPN
gujaf-414	271	2	,	,	PUNCT
gujaf-414	271	3	e.	e.	PROPN
gujaf-414	271	4	l.	l.	PROPN
gujaf-414	271	5	(	(	PUNCT
gujaf-414	271	6	2016	2016	NUM
gujaf-414	271	7	)	)	PUNCT
gujaf-414	271	8	.	.	PUNCT
gujaf-414	272	1	the	the	DET
gujaf-414	272	2	role	role	NOUN
gujaf-414	272	3	of	of	ADP
gujaf-414	272	4	risk	risk	NOUN
gujaf-414	272	5	in	in	ADP
gujaf-414	272	6	business	business	NOUN
gujaf-414	272	7	decision	decision	NOUN
gujaf-414	272	8	-	-	PUNCT
gujaf-414	272	9	making	making	NOUN
gujaf-414	272	10	,	,	PUNCT
gujaf-414	272	11	or	or	CCONJ
gujaf-414	272	12	how	how	SCONJ
gujaf-414	272	13	to	to	PART
gujaf-414	272	14	stop	stop	VERB
gujaf-414	272	15	worrying	worry	VERB
gujaf-414	272	16	and	and	CCONJ
gujaf-414	272	17	love	love	VERB
gujaf-414	272	18	the	the	DET
gujaf-414	272	19	bombs	bomb	NOUN
gujaf-414	272	20	.	.	PUNCT
gujaf-414	273	1	research	research	NOUN
gujaf-414	273	2	-	-	PUNCT
gujaf-414	273	3	technology	technology	NOUN
gujaf-414	273	4	management	management	NOUN
gujaf-414	273	5	,	,	PUNCT
gujaf-414	273	6	43(6	43(6	NOUN
gujaf-414	273	7	)	)	PUNCT
gujaf-414	273	8	,	,	PUNCT
gujaf-414	273	9	44	44	NUM
gujaf-414	273	10	-	-	SYM
gujaf-414	273	11	46	46	NUM
gujaf-414	273	12	.	.	PUNCT
gujaf-414	274	1	doi:10.1080/08956308.2000.11671395	doi:10.1080/08956308.2000.11671395	PROPN
gujaf-414	274	2	.	.	PUNCT
gujaf-414	274	3	jia	jia	PROPN
gujaf-414	274	4	,	,	PUNCT
gujaf-414	274	5	j.	j.	PROPN
gujaf-414	274	6	,	,	PUNCT
gujaf-414	274	7	&	&	CCONJ
gujaf-414	274	8	bradbury	bradbury	PROPN
gujaf-414	274	9	,	,	PUNCT
gujaf-414	274	10	m.e	m.e	PROPN
gujaf-414	274	11	.	.	PROPN
gujaf-414	274	12	(	(	PUNCT
gujaf-414	274	13	2020	2020	NUM
gujaf-414	274	14	)	)	PUNCT
gujaf-414	274	15	.	.	PUNCT
gujaf-414	275	1	risk	risk	NOUN
gujaf-414	275	2	management	management	NOUN
gujaf-414	275	3	committees	committee	NOUN
gujaf-414	275	4	and	and	CCONJ
gujaf-414	275	5	firm	firm	ADJ
gujaf-414	275	6	performance	performance	NOUN
gujaf-414	275	7	.	.	PUNCT
gujaf-414	276	1	australian	australian	ADJ
gujaf-414	276	2	journal	journal	NOUN
gujaf-414	276	3	of	of	ADP
gujaf-414	276	4	management	management	NOUN
gujaf-414	276	5	46(3	46(3	PROPN
gujaf-414	276	6	)	)	PUNCT
gujaf-414	276	7	,	,	PUNCT
gujaf-414	276	8	369	369	NUM
gujaf-414	276	9	-	-	SYM
gujaf-414	276	10	388	388	NUM
gujaf-414	276	11	.	.	PUNCT
gujaf-414	277	1	jiang	jiang	PROPN
gujaf-414	277	2	,	,	PUNCT
gujaf-414	277	3	l.	l.	PROPN
gujaf-414	277	4	(	(	PUNCT
gujaf-414	277	5	2020	2020	NUM
gujaf-414	277	6	)	)	PUNCT
gujaf-414	277	7	.	.	PUNCT
gujaf-414	278	1	risk	risk	NOUN
gujaf-414	278	2	management	management	NOUN
gujaf-414	278	3	committee	committee	PROPN
gujaf-414	278	4	and	and	CCONJ
gujaf-414	278	5	bank	bank	NOUN
gujaf-414	278	6	performance	performance	NOUN
gujaf-414	278	7	:	:	PUNCT
gujaf-414	278	8	evidence	evidence	NOUN
gujaf-414	278	9	from	from	ADP
gujaf-414	278	10	the	the	DET
gujaf-414	278	11	adoption	adoption	NOUN
gujaf-414	278	12	of	of	ADP
gujaf-414	278	13	dodd	dodd	PROPN
gujaf-414	278	14	-	-	PUNCT
gujaf-414	278	15	frank	frank	PROPN
gujaf-414	278	16	act	act	PROPN
gujaf-414	278	17	.	.	PUNCT
gujaf-414	279	1	available	available	ADJ
gujaf-414	279	2	at	at	ADP
gujaf-414	279	3	ssrn	ssrn	NOUN
gujaf-414	279	4	:	:	PUNCT
gujaf-414	279	5	https://ssrn.com/abstract=3699957	https://ssrn.com/abstract=3699957	NOUN
gujaf-414	279	6	.	.	PUNCT
gujaf-414	280	1	kakanda	kakanda	NOUN
gujaf-414	280	2	m.	m.	NOUN
gujaf-414	280	3	m.	m.	NOUN
gujaf-414	280	4	,	,	PUNCT
gujaf-414	280	5	salim	salim	PROPN
gujaf-414	280	6	b.	b.	PROPN
gujaf-414	280	7	,	,	PUNCT
gujaf-414	280	8	&	&	CCONJ
gujaf-414	280	9	chandren	chandren	PROPN
gujaf-414	280	10	,	,	PUNCT
gujaf-414	280	11	s.	s.	PROPN
gujaf-414	280	12	(	(	PUNCT
gujaf-414	280	13	2017	2017	NUM
gujaf-414	280	14	)	)	PUNCT
gujaf-414	280	15	.	.	PUNCT
gujaf-414	281	1	risk	risk	NOUN
gujaf-414	281	2	management	management	NOUN
gujaf-414	281	3	committee	committee	NOUN
gujaf-414	281	4	characteristics	characteristic	NOUN
gujaf-414	281	5	and	and	CCONJ
gujaf-414	281	6	market	market	NOUN
gujaf-414	281	7	performance	performance	NOUN
gujaf-414	281	8	:	:	PUNCT
gujaf-414	281	9	empirical	empirical	ADJ
gujaf-414	281	10	evidence	evidence	NOUN
gujaf-414	281	11	from	from	ADP
gujaf-414	281	12	listed	list	VERB
gujaf-414	281	13	financial	financial	ADJ
gujaf-414	281	14	firms	firm	NOUN
gujaf-414	281	15	in	in	ADP
gujaf-414	281	16	nigeria	nigeria	PROPN
gujaf-414	281	17	.	.	PUNCT
gujaf-414	282	1	proceedings	proceeding	NOUN
gujaf-414	282	2	of	of	ADP
gujaf-414	282	3	94th	94th	ADJ
gujaf-414	282	4	iastem	iastem	PROPN
gujaf-414	282	5	international	international	PROPN
gujaf-414	282	6	conference	conference	PROPN
gujaf-414	282	7	,	,	PUNCT
gujaf-414	282	8	kuala	kuala	PROPN
gujaf-414	282	9	lumpur	lumpur	PROPN
gujaf-414	282	10	,	,	PUNCT
gujaf-414	282	11	malaysia	malaysia	PROPN
gujaf-414	282	12	.	.	PUNCT
gujaf-414	283	1	karim	karim	PROPN
gujaf-414	283	2	,	,	PUNCT
gujaf-414	283	3	d.	d.	PROPN
gujaf-414	283	4	i.	i.	PROPN
gujaf-414	283	5	(	(	PUNCT
gujaf-414	283	6	2024	2024	NUM
gujaf-414	283	7	)	)	PUNCT
gujaf-414	283	8	.	.	PUNCT
gujaf-414	284	1	determinants	determinant	NOUN
gujaf-414	284	2	of	of	ADP
gujaf-414	284	3	banks	bank	NOUN
gujaf-414	284	4	’	'	PUNCT
gujaf-414	284	5	financial	financial	ADJ
gujaf-414	284	6	performance	performance	NOUN
gujaf-414	284	7	:	:	PUNCT
gujaf-414	284	8	a	a	DET
gujaf-414	284	9	review	review	NOUN
gujaf-414	284	10	of	of	ADP
gujaf-414	284	11	listed	list	VERB
gujaf-414	284	12	deposit	deposit	NOUN
gujaf-414	284	13	money	money	NOUN
gujaf-414	284	14	banks	bank	NOUN
gujaf-414	284	15	in	in	ADP
gujaf-414	284	16	nigeria	nigeria	PROPN
gujaf-414	284	17	.	.	PUNCT
gujaf-414	285	1	international	international	ADJ
gujaf-414	285	2	journal	journal	PROPN
gujaf-414	285	3	of	of	ADP
gujaf-414	285	4	innovative	innovative	ADJ
gujaf-414	285	5	inventions	invention	NOUN
gujaf-414	285	6	in	in	ADP
gujaf-414	285	7	social	social	ADJ
gujaf-414	285	8	science	science	NOUN
gujaf-414	285	9	and	and	CCONJ
gujaf-414	285	10	humanities	humanity	NOUN
gujaf-414	285	11	,	,	PUNCT
gujaf-414	285	12	1(1	1(1	NUM
gujaf-414	285	13	)	)	PUNCT
gujaf-414	285	14	,	,	PUNCT
gujaf-414	285	15	07	07	NUM
gujaf-414	285	16	-	-	SYM
gujaf-414	285	17	14	14	NUM
gujaf-414	285	18	.	.	PUNCT
gujaf-414	286	1	kinyua	kinyua	PROPN
gujaf-414	286	2	,	,	PUNCT
gujaf-414	286	3	j.	j.	PROPN
gujaf-414	286	4	k.	k.	PROPN
gujaf-414	286	5	,	,	PUNCT
gujaf-414	286	6	gakure	gakure	PROPN
gujaf-414	286	7	,	,	PUNCT
gujaf-414	286	8	r.	r.	PROPN
gujaf-414	286	9	,	,	PUNCT
gujaf-414	286	10	gekara	gekara	PROPN
gujaf-414	286	11	,	,	PUNCT
gujaf-414	286	12	m.	m.	NOUN
gujaf-414	286	13	,	,	PUNCT
gujaf-414	286	14	&	&	CCONJ
gujaf-414	286	15	orwa	orwa	NOUN
gujaf-414	286	16	,	,	PUNCT
gujaf-414	286	17	g.	g.	PROPN
gujaf-414	286	18	(	(	PUNCT
gujaf-414	286	19	2015	2015	NUM
gujaf-414	286	20	)	)	PUNCT
gujaf-414	286	21	.	.	PUNCT
gujaf-414	287	1	effect	effect	NOUN
gujaf-414	287	2	of	of	ADP
gujaf-414	287	3	risk	risk	NOUN
gujaf-414	287	4	management	management	NOUN
gujaf-414	287	5	on	on	ADP
gujaf-414	287	6	the	the	DET
gujaf-414	287	7	financial	financial	ADJ
gujaf-414	287	8	performance	performance	NOUN
gujaf-414	287	9	of	of	ADP
gujaf-414	287	10	companies	company	NOUN
gujaf-414	287	11	quoted	quote	VERB
gujaf-414	287	12	in	in	ADP
gujaf-414	287	13	the	the	DET
gujaf-414	287	14	nairobi	nairobi	PROPN
gujaf-414	287	15	securities	securities	PROPN
gujaf-414	287	16	exchange	exchange	PROPN
gujaf-414	287	17	.	.	PUNCT
gujaf-414	288	1	international	international	ADJ
gujaf-414	288	2	journal	journal	PROPN
gujaf-414	288	3	of	of	ADP
gujaf-414	288	4	business	business	PROPN
gujaf-414	288	5	&	&	CCONJ
gujaf-414	288	6	law	law	PROPN
gujaf-414	288	7	research	research	NOUN
gujaf-414	288	8	3(4	3(4	NUM
gujaf-414	288	9	)	)	PUNCT
gujaf-414	288	10	,	,	PUNCT
gujaf-414	288	11	26	26	NUM
gujaf-414	288	12	-	-	SYM
gujaf-414	288	13	42	42	NUM
gujaf-414	288	14	.	.	PUNCT
gujaf-414	289	1	lamidi	lamidi	PROPN
gujaf-414	289	2	,	,	PUNCT
gujaf-414	289	3	w.	w.	PROPN
gujaf-414	289	4	a.	a.	PROPN
gujaf-414	289	5	,	,	PUNCT
gujaf-414	289	6	adebayo	adebayo	PROPN
gujaf-414	289	7	,	,	PUNCT
gujaf-414	289	8	a.	a.	PROPN
gujaf-414	289	9	o.	o.	PROPN
gujaf-414	289	10	,	,	PUNCT
gujaf-414	289	11	olorede	olorede	NOUN
gujaf-414	289	12	,	,	PUNCT
gujaf-414	289	13	t.	t.	PROPN
gujaf-414	289	14	e.	e.	PROPN
gujaf-414	289	15	,	,	PUNCT
gujaf-414	289	16	&	&	CCONJ
gujaf-414	289	17	oyekanmi	oyekanmi	PROPN
gujaf-414	289	18	,	,	PUNCT
gujaf-414	289	19	m.	m.	NOUN
gujaf-414	289	20	o.	o.	PROPN
gujaf-414	289	21	(	(	PUNCT
gujaf-414	289	22	2022	2022	NUM
gujaf-414	289	23	)	)	PUNCT
gujaf-414	289	24	.	.	PUNCT
gujaf-414	290	1	risk	risk	NOUN
gujaf-414	290	2	management	management	NOUN
gujaf-414	290	3	committees	committee	NOUN
gujaf-414	290	4	’	’	PART
gujaf-414	290	5	characteristics	characteristic	NOUN
gujaf-414	290	6	and	and	CCONJ
gujaf-414	290	7	the	the	DET
gujaf-414	290	8	financial	financial	ADJ
gujaf-414	290	9	performance	performance	NOUN
gujaf-414	290	10	of	of	ADP
gujaf-414	290	11	deposit	deposit	NOUN
gujaf-414	290	12	money	money	NOUN
gujaf-414	290	13	banks	bank	NOUN
gujaf-414	290	14	in	in	ADP
gujaf-414	290	15	nigeria	nigeria	PROPN
gujaf-414	290	16	.	.	PUNCT
gujaf-414	291	1	journal	journal	PROPN
gujaf-414	291	2	of	of	ADP
gujaf-414	291	3	accounting	accounting	NOUN
gujaf-414	291	4	and	and	CCONJ
gujaf-414	291	5	management	management	NOUN
gujaf-414	291	6	,	,	PUNCT
gujaf-414	291	7	12(1	12(1	NUM
gujaf-414	291	8	)	)	PUNCT
gujaf-414	291	9	,	,	PUNCT
gujaf-414	291	10	21	21	NUM
gujaf-414	291	11	-	-	SYM
gujaf-414	291	12	34	34	NUM
gujaf-414	291	13	.	.	PUNCT
gujaf-414	292	1	malik	malik	PROPN
gujaf-414	292	2	,	,	PUNCT
gujaf-414	292	3	m	m	VERB
gujaf-414	292	4	.f	.f	PROPN
gujaf-414	292	5	.	.	PUNCT
gujaf-414	292	6	,	,	PUNCT
gujaf-414	292	7	zaman	zaman	NOUN
gujaf-414	292	8	,	,	PUNCT
gujaf-414	292	9	m.	m.	NOUN
gujaf-414	292	10	,	,	PUNCT
gujaf-414	292	11	&	&	CCONJ
gujaf-414	292	12	buckby	buckby	PROPN
gujaf-414	292	13	.	.	PUNCT
gujaf-414	293	1	s.	s.	PROPN
gujaf-414	293	2	(	(	PUNCT
gujaf-414	293	3	2019	2019	NUM
gujaf-414	293	4	)	)	PUNCT
gujaf-414	293	5	.	.	PUNCT
gujaf-414	294	1	enterprise	enterprise	NOUN
gujaf-414	294	2	risk	risk	NOUN
gujaf-414	294	3	management	management	NOUN
gujaf-414	294	4	and	and	CCONJ
gujaf-414	294	5	firm	firm	ADJ
gujaf-414	294	6	performance	performance	NOUN
gujaf-414	294	7	:	:	PUNCT
gujaf-414	294	8	role	role	NOUN
gujaf-414	294	9	of	of	ADP
gujaf-414	294	10	the	the	DET
gujaf-414	294	11	risk	risk	NOUN
gujaf-414	294	12	committee	committee	NOUN
gujaf-414	294	13	.	.	PUNCT
gujaf-414	295	1	journal	journal	PROPN
gujaf-414	295	2	of	of	ADP
gujaf-414	295	3	contemporary	contemporary	PROPN
gujaf-414	295	4	accounting	accounting	PROPN
gujaf-414	295	5	&	&	CCONJ
gujaf-414	295	6	economics	economic	NOUN
gujaf-414	295	7	,	,	PUNCT
gujaf-414	295	8	16(1	16(1	NUM
gujaf-414	295	9	)	)	PUNCT
gujaf-414	295	10	,	,	PUNCT
gujaf-414	295	11	11	11	NUM
gujaf-414	295	12	-	-	SYM
gujaf-414	295	13	29	29	NUM
gujaf-414	295	14	.	.	PUNCT
gujaf-414	296	1	nworie	nworie	PROPN
gujaf-414	296	2	,	,	PUNCT
gujaf-414	296	3	g.	g.	PROPN
gujaf-414	296	4	o.	o.	PROPN
gujaf-414	296	5	,	,	PUNCT
gujaf-414	296	6	&	&	CCONJ
gujaf-414	296	7	ofoje	ofoje	PROPN
gujaf-414	296	8	,	,	PUNCT
gujaf-414	296	9	b.	b.	PROPN
gujaf-414	296	10	c.	c.	PROPN
gujaf-414	296	11	(	(	PUNCT
gujaf-414	296	12	2022	2022	NUM
gujaf-414	296	13	)	)	PUNCT
gujaf-414	296	14	.	.	PUNCT
gujaf-414	297	1	liquidity	liquidity	NOUN
gujaf-414	297	2	as	as	ADP
gujaf-414	297	3	an	an	DET
gujaf-414	297	4	antecedent	antecedent	NOUN
gujaf-414	297	5	to	to	ADP
gujaf-414	297	6	the	the	DET
gujaf-414	297	7	financial	financial	ADJ
gujaf-414	297	8	performance	performance	NOUN
gujaf-414	297	9	of	of	ADP
gujaf-414	297	10	listed	list	VERB
gujaf-414	297	11	food	food	NOUN
gujaf-414	297	12	and	and	CCONJ
gujaf-414	297	13	beverages	beverage	NOUN
gujaf-414	297	14	firms	firm	NOUN
gujaf-414	297	15	in	in	ADP
gujaf-414	297	16	nigeria	nigeria	PROPN
gujaf-414	297	17	.	.	PUNCT
gujaf-414	298	1	international	international	ADJ
gujaf-414	298	2	journal	journal	PROPN
gujaf-414	298	3	of	of	ADP
gujaf-414	298	4	advances	advance	NOUN
gujaf-414	298	5	in	in	ADP
gujaf-414	298	6	engineering	engineering	NOUN
gujaf-414	298	7	and	and	CCONJ
gujaf-414	298	8	management	management	NOUN
gujaf-414	298	9	(	(	PUNCT
gujaf-414	298	10	ijaem	ijaem	NOUN
gujaf-414	298	11	)	)	PUNCT
gujaf-414	298	12	,	,	PUNCT
gujaf-414	298	13	4(12	4(12	NUM
gujaf-414	298	14	)	)	PUNCT
gujaf-414	298	15	,	,	PUNCT
gujaf-414	298	16	192	192	NUM
gujaf-414	298	17	-	-	SYM
gujaf-414	298	18	200	200	NUM
gujaf-414	298	19	.	.	PUNCT
gujaf-414	299	1	odubuasi	odubuasi	NOUN
gujaf-414	299	2	,	,	PUNCT
gujaf-414	299	3	a.	a.	NOUN
gujaf-414	299	4	c	c	NOUN
gujaf-414	299	5	,	,	PUNCT
gujaf-414	299	6	ofor	ofor	ADP
gujaf-414	299	7	n.	n.	PROPN
gujaf-414	299	8	t.	t.	PROPN
gujaf-414	299	9	,	,	PUNCT
gujaf-414	299	10	&	&	CCONJ
gujaf-414	299	11	ugbah	ugbah	PROPN
gujaf-414	299	12	a.	a.	PROPN
gujaf-414	299	13	(	(	PUNCT
gujaf-414	299	14	2022	2022	NUM
gujaf-414	299	15	)	)	PUNCT
gujaf-414	299	16	.	.	PUNCT
gujaf-414	300	1	risk	risk	NOUN
gujaf-414	300	2	committee	committee	NOUN
gujaf-414	300	3	effectiveness	effectiveness	NOUN
gujaf-414	300	4	and	and	CCONJ
gujaf-414	300	5	financial	financial	ADJ
gujaf-414	300	6	performance	performance	NOUN
gujaf-414	300	7	indicator	indicator	NOUN
gujaf-414	300	8	of	of	ADP
gujaf-414	300	9	quoted	quote	VERB
gujaf-414	300	10	firms	firm	NOUN
gujaf-414	300	11	in	in	ADP
gujaf-414	300	12	selected	select	VERB
gujaf-414	300	13	african	african	ADJ
gujaf-414	300	14	countries	country	NOUN
gujaf-414	300	15	.	.	PUNCT
gujaf-414	301	1	journal	journal	NOUN
gujaf-414	301	2	of	of	ADP
gujaf-414	301	3	financial	financial	ADJ
gujaf-414	301	4	risk	risk	NOUN
gujaf-414	301	5	management	management	NOUN
gujaf-414	301	6	,	,	PUNCT
gujaf-414	301	7	11	11	NUM
gujaf-414	301	8	,	,	PUNCT
gujaf-414	301	9	634647	634647	NUM
gujaf-414	301	10	.	.	PUNCT
gujaf-414	302	1	ogbebor	ogbebor	PROPN
gujaf-414	302	2	,	,	PUNCT
gujaf-414	302	3	p.	p.	PROPN
gujaf-414	302	4	,	,	PUNCT
gujaf-414	302	5	osundina	osundina	PROPN
gujaf-414	302	6	,	,	PUNCT
gujaf-414	302	7	o.	o.	PROPN
gujaf-414	302	8	,	,	PUNCT
gujaf-414	302	9	&	&	CCONJ
gujaf-414	302	10	oyamendan	oyamendan	PROPN
gujaf-414	302	11	,	,	PUNCT
gujaf-414	302	12	n.	n.	PROPN
gujaf-414	302	13	(	(	PUNCT
gujaf-414	302	14	2020	2020	NUM
gujaf-414	302	15	)	)	PUNCT
gujaf-414	302	16	.	.	PUNCT
gujaf-414	303	1	internal	internal	ADJ
gujaf-414	303	2	control	control	NOUN
gujaf-414	303	3	and	and	CCONJ
gujaf-414	303	4	the	the	DET
gujaf-414	303	5	financial	financial	ADJ
gujaf-414	303	6	performance	performance	NOUN
gujaf-414	303	7	of	of	ADP
gujaf-414	303	8	selected	select	VERB
gujaf-414	303	9	deposit	deposit	NOUN
gujaf-414	303	10	money	money	NOUN
gujaf-414	303	11	banks	bank	NOUN
gujaf-414	303	12	listed	list	VERB
gujaf-414	303	13	in	in	ADP
gujaf-414	303	14	nigeria	nigeria	PROPN
gujaf-414	303	15	.	.	PUNCT
gujaf-414	304	1	developing	develop	VERB
gujaf-414	304	2	country	country	NOUN
gujaf-414	304	3	studies	study	NOUN
gujaf-414	304	4	,	,	PUNCT
gujaf-414	304	5	4(4	4(4	NUM
gujaf-414	304	6	)	)	PUNCT
gujaf-414	304	7	,	,	PUNCT
gujaf-414	304	8	1	1	NUM
gujaf-414	304	9	-	-	SYM
gujaf-414	304	10	17	17	NUM
gujaf-414	304	11	.	.	PUNCT
gujaf-414	305	1	gusau	gusau	PROPN
gujaf-414	305	2	journal	journal	PROPN
gujaf-414	305	3	of	of	ADP
gujaf-414	305	4	accounting	accounting	NOUN
gujaf-414	305	5	and	and	CCONJ
gujaf-414	305	6	finance	finance	NOUN
gujaf-414	305	7	,	,	PUNCT
gujaf-414	305	8	vol.6	vol.6	PROPN
gujaf-414	305	9	,	,	PUNCT
gujaf-414	305	10	issue	issue	NOUN
gujaf-414	305	11	2	2	NUM
gujaf-414	305	12	,	,	PUNCT
gujaf-414	305	13	april	april	PROPN
gujaf-414	305	14	,	,	PUNCT
gujaf-414	305	15	2025	2025	NUM
gujaf-414	305	16	49	49	NUM
gujaf-414	305	17	omotoye	omotoye	NOUN
gujaf-414	305	18	,	,	PUNCT
gujaf-414	305	19	o.	o.	INTJ
gujaf-414	305	20	,	,	PUNCT
gujaf-414	305	21	adeyemo	adeyemo	ADJ
gujaf-414	305	22	,	,	PUNCT
gujaf-414	305	23	k.	k.	PROPN
gujaf-414	305	24	,	,	PUNCT
gujaf-414	305	25	omotoye	omotoye	NOUN
gujaf-414	305	26	,	,	PUNCT
gujaf-414	305	27	t.	t.	NOUN
gujaf-414	305	28	,	,	PUNCT
gujaf-414	305	29	okeme	okeme	NOUN
gujaf-414	305	30	,	,	PUNCT
gujaf-414	305	31	f.	f.	PROPN
gujaf-414	305	32	,	,	PUNCT
gujaf-414	305	33	&	&	CCONJ
gujaf-414	305	34	leigh	leigh	PROPN
gujaf-414	305	35	,	,	PUNCT
gujaf-414	305	36	a.	a.	NOUN
gujaf-414	305	37	(	(	PUNCT
gujaf-414	305	38	2021	2021	NUM
gujaf-414	305	39	)	)	PUNCT
gujaf-414	305	40	.	.	PUNCT
gujaf-414	306	1	audit	audit	NOUN
gujaf-414	306	2	committee	committee	PROPN
gujaf-414	306	3	attributes	attribute	VERB
gujaf-414	306	4	,	,	PUNCT
gujaf-414	306	5	board	board	NOUN
gujaf-414	306	6	attributes	attribute	NOUN
gujaf-414	306	7	and	and	CCONJ
gujaf-414	306	8	market	market	NOUN
gujaf-414	306	9	performance	performance	NOUN
gujaf-414	306	10	of	of	ADP
gujaf-414	306	11	listed	list	VERB
gujaf-414	306	12	deposit	deposit	NOUN
gujaf-414	306	13	money	money	NOUN
gujaf-414	306	14	banks	bank	NOUN
gujaf-414	306	15	in	in	ADP
gujaf-414	306	16	nigeria	nigeria	PROPN
gujaf-414	306	17	.	.	PUNCT
gujaf-414	307	1	banks	bank	NOUN
gujaf-414	307	2	and	and	CCONJ
gujaf-414	307	3	bank	bank	NOUN
gujaf-414	307	4	system	system	NOUN
gujaf-414	307	5	,	,	PUNCT
gujaf-414	307	6	16(1	16(1	NUM
gujaf-414	307	7	)	)	PUNCT
gujaf-414	307	8	,	,	PUNCT
gujaf-414	307	9	17	17	NUM
gujaf-414	307	10	-	-	SYM
gujaf-414	307	11	31	31	NUM
gujaf-414	307	12	.	.	PUNCT
gujaf-414	307	13	oyedokun	oyedokun	NOUN
gujaf-414	307	14	,	,	PUNCT
gujaf-414	307	15	g.	g.	PROPN
gujaf-414	307	16	o.	o.	PROPN
gujaf-414	307	17	(	(	PUNCT
gujaf-414	307	18	2019	2019	NUM
gujaf-414	307	19	)	)	PUNCT
gujaf-414	307	20	.	.	PUNCT
gujaf-414	308	1	board	board	NOUN
gujaf-414	308	2	characteristics	characteristic	NOUN
gujaf-414	308	3	and	and	CCONJ
gujaf-414	308	4	financial	financial	ADJ
gujaf-414	308	5	performance	performance	NOUN
gujaf-414	308	6	of	of	ADP
gujaf-414	308	7	commercial	commercial	ADJ
gujaf-414	308	8	banks	bank	NOUN
gujaf-414	308	9	in	in	ADP
gujaf-414	308	10	nigeria	nigeria	PROPN
gujaf-414	308	11	.	.	PUNCT
gujaf-414	309	1	international	international	ADJ
gujaf-414	309	2	accounting	accounting	NOUN
gujaf-414	309	3	and	and	CCONJ
gujaf-414	309	4	taxation	taxation	NOUN
gujaf-414	309	5	review	review	NOUN
gujaf-414	309	6	,	,	PUNCT
gujaf-414	309	7	3(2	3(2	NUM
gujaf-414	309	8	)	)	PUNCT
gujaf-414	309	9	,	,	PUNCT
gujaf-414	309	10	1	1	NUM
gujaf-414	309	11	-	-	SYM
gujaf-414	309	12	15	15	NUM
gujaf-414	309	13	.	.	PUNCT
gujaf-414	310	1	podrecca	podrecca	NOUN
gujaf-414	310	2	,	,	PUNCT
gujaf-414	310	3	m.	m.	NOUN
gujaf-414	310	4	,	,	PUNCT
gujaf-414	310	5	culot	culot	NOUN
gujaf-414	310	6	,	,	PUNCT
gujaf-414	310	7	g.	g.	PROPN
gujaf-414	310	8	,	,	PUNCT
gujaf-414	310	9	nassimbeni	nassimbeni	PROPN
gujaf-414	310	10	,	,	PUNCT
gujaf-414	310	11	g.	g.	PROPN
gujaf-414	310	12	,	,	PUNCT
gujaf-414	310	13	&	&	CCONJ
gujaf-414	310	14	sartor	sartor	PROPN
gujaf-414	310	15	,	,	PUNCT
gujaf-414	310	16	m.	m.	NOUN
gujaf-414	310	17	(	(	PUNCT
gujaf-414	310	18	2022	2022	NUM
gujaf-414	310	19	)	)	PUNCT
gujaf-414	310	20	.	.	PUNCT
gujaf-414	311	1	information	information	NOUN
gujaf-414	311	2	security	security	NOUN
gujaf-414	311	3	and	and	CCONJ
gujaf-414	311	4	value	value	NOUN
gujaf-414	311	5	creation	creation	NOUN
gujaf-414	311	6	:	:	PUNCT
gujaf-414	311	7	the	the	DET
gujaf-414	311	8	performance	performance	NOUN
gujaf-414	311	9	implications	implication	NOUN
gujaf-414	311	10	of	of	ADP
gujaf-414	311	11	iso	iso	NOUN
gujaf-414	311	12	/	/	SYM
gujaf-414	311	13	iec	iec	PROPN
gujaf-414	311	14	27001	27001	NUM
gujaf-414	311	15	.	.	PUNCT
gujaf-414	312	1	https://doi.org/10.1016/j.compind.2022.103744	https://doi.org/10.1016/j.compind.2022.103744	PROPN
gujaf-414	312	2	.	.	PUNCT
gujaf-414	313	1	rashid	rashid	PROPN
gujaf-414	313	2	,	,	PUNCT
gujaf-414	313	3	a.	a.	NOUN
gujaf-414	313	4	a.	a.	PROPN
gujaf-414	313	5	,	,	PUNCT
gujaf-414	313	6	ibrahim	ibrahim	PROPN
gujaf-414	313	7	,	,	PUNCT
gujaf-414	313	8	m.	m.	PROPN
gujaf-414	313	9	k.	k.	PROPN
gujaf-414	313	10	,	,	PUNCT
gujaf-414	313	11	&	&	CCONJ
gujaf-414	313	12	othman	othman	PROPN
gujaf-414	313	13	,	,	PUNCT
gujaf-414	313	14	r.	r.	PROPN
gujaf-414	313	15	(	(	PUNCT
gujaf-414	313	16	2012	2012	NUM
gujaf-414	313	17	)	)	PUNCT
gujaf-414	313	18	.	.	PUNCT
gujaf-414	314	1	disclosures	disclosure	NOUN
gujaf-414	314	2	inprospectuses	inprospectuse	VERB
gujaf-414	314	3	:	:	PUNCT
gujaf-414	314	4	evidence	evidence	NOUN
gujaf-414	314	5	from	from	ADP
gujaf-414	314	6	malaysia	malaysia	PROPN
gujaf-414	314	7	.	.	PUNCT
gujaf-414	315	1	journal	journal	PROPN
gujaf-414	315	2	of	of	ADP
gujaf-414	315	3	intellectual	intellectual	ADJ
gujaf-414	315	4	capital	capital	NOUN
gujaf-414	315	5	,	,	PUNCT
gujaf-414	315	6	13	13	NUM
gujaf-414	315	7	,	,	PUNCT
gujaf-414	315	8	57	57	NUM
gujaf-414	315	9	-	-	SYM
gujaf-414	315	10	80	80	NUM
gujaf-414	315	11	.	.	PUNCT
gujaf-414	316	1	thompson	thompson	PROPN
gujaf-414	316	2	,	,	PUNCT
gujaf-414	316	3	m.	m.	NOUN
gujaf-414	316	4	(	(	PUNCT
gujaf-414	316	5	march	march	PROPN
gujaf-414	316	6	17	17	NUM
gujaf-414	316	7	,	,	PUNCT
gujaf-414	316	8	2023	2023	NUM
gujaf-414	316	9	)	)	PUNCT
gujaf-414	316	10	.	.	PUNCT
gujaf-414	317	1	global	global	ADJ
gujaf-414	317	2	banking	banking	NOUN
gujaf-414	317	3	crisis	crisis	NOUN
gujaf-414	317	4	:	:	PUNCT
gujaf-414	317	5	what	what	PRON
gujaf-414	317	6	just	just	ADV
gujaf-414	317	7	happened	happen	VERB
gujaf-414	317	8	?	?	PUNCT
gujaf-414	318	1	retrieved	retrieve	VERB
gujaf-414	318	2	from	from	ADP
gujaf-414	318	3	https://edition.cnn.com/2023/03/17/business/global-banking-crisisexplained/index.html	https://edition.cnn.com/2023/03/17/business/global-banking-crisisexplained/index.html	PROPN
gujaf-414	318	4	.	.	PUNCT
gujaf-414	319	1	cnn	cnn	PROPN
gujaf-414	319	2	business	business	NOUN
gujaf-414	319	3	.	.	PUNCT
gujaf-414	320	1	tonye	tonye	NOUN
gujaf-414	320	2	,	,	PUNCT
gujaf-414	320	3	o.	o.	NOUN
gujaf-414	320	4	,	,	PUNCT
gujaf-414	320	5	&	&	CCONJ
gujaf-414	320	6	pabraebiowei	pabraebiowei	PROPN
gujaf-414	320	7	,	,	PUNCT
gujaf-414	320	8	e.	e.	PROPN
gujaf-414	320	9	(	(	PUNCT
gujaf-414	320	10	2022	2022	NUM
gujaf-414	320	11	)	)	PUNCT
gujaf-414	320	12	.	.	PUNCT
gujaf-414	321	1	risk	risk	NOUN
gujaf-414	321	2	committee	committee	NOUN
gujaf-414	321	3	and	and	CCONJ
gujaf-414	321	4	corporate	corporate	ADJ
gujaf-414	321	5	performance	performance	NOUN
gujaf-414	321	6	of	of	ADP
gujaf-414	321	7	quoted	quote	VERB
gujaf-414	321	8	insurance	insurance	NOUN
gujaf-414	321	9	firms	firm	NOUN
gujaf-414	321	10	in	in	ADP
gujaf-414	321	11	nigeria	nigeria	PROPN
gujaf-414	321	12	.	.	PUNCT
gujaf-414	322	1	accounting	accounting	NOUN
gujaf-414	322	2	and	and	CCONJ
gujaf-414	322	3	management	management	NOUN
gujaf-414	322	4	research	research	NOUN
gujaf-414	322	5	journal	journal	NOUN
gujaf-414	322	6	,	,	PUNCT
gujaf-414	322	7	9(1	9(1	NUM
gujaf-414	322	8	)	)	PUNCT
gujaf-414	322	9	,	,	PUNCT
gujaf-414	322	10	88	88	NUM
gujaf-414	322	11	-	-	SYM
gujaf-414	322	12	96	96	NUM
gujaf-414	322	13	.	.	PUNCT
gujaf-414	323	1	ugwu	ugwu	ADJ
gujaf-414	323	2	,	,	PUNCT
gujaf-414	323	3	c.	c.	PROPN
gujaf-414	323	4	c.	c.	PROPN
gujaf-414	323	5	,	,	PUNCT
gujaf-414	323	6	aikpitanyi	aikpitanyi	PROPN
gujaf-414	323	7	,	,	PUNCT
gujaf-414	323	8	l.	l.	PROPN
gujaf-414	323	9	n.	n.	PROPN
gujaf-414	323	10	,	,	PUNCT
gujaf-414	323	11	&	&	CCONJ
gujaf-414	323	12	idemudia	idemudia	PROPN
gujaf-414	323	13	,	,	PUNCT
gujaf-414	323	14	s.	s.	PROPN
gujaf-414	323	15	(	(	PUNCT
gujaf-414	323	16	2020	2020	NUM
gujaf-414	323	17	)	)	PUNCT
gujaf-414	323	18	.	.	PUNCT
gujaf-414	324	1	the	the	DET
gujaf-414	324	2	effect	effect	NOUN
gujaf-414	324	3	of	of	ADP
gujaf-414	324	4	audit	audit	NOUN
gujaf-414	324	5	quality	quality	NOUN
gujaf-414	324	6	on	on	ADP
gujaf-414	324	7	financial	financial	ADJ
gujaf-414	324	8	performance	performance	NOUN
gujaf-414	324	9	of	of	ADP
gujaf-414	324	10	deposit	deposit	NOUN
gujaf-414	324	11	money	money	NOUN
gujaf-414	324	12	banks	bank	NOUN
gujaf-414	324	13	:	:	PUNCT
gujaf-414	324	14	evidence	evidence	NOUN
gujaf-414	324	15	from	from	ADP
gujaf-414	324	16	nigeria	nigeria	PROPN
gujaf-414	324	17	.	.	PUNCT
gujaf-414	325	1	journal	journal	PROPN
gujaf-414	325	2	of	of	ADP
gujaf-414	325	3	economics	economic	NOUN
gujaf-414	325	4	and	and	CCONJ
gujaf-414	325	5	business	business	NOUN
gujaf-414	325	6	,	,	PUNCT
gujaf-414	325	7	3(1	3(1	NUM
gujaf-414	325	8	)	)	PUNCT
gujaf-414	325	9	,	,	PUNCT
gujaf-414	325	10	270	270	NUM
gujaf-414	325	11	-	-	SYM
gujaf-414	325	12	281	281	NUM
gujaf-414	325	13	.	.	PUNCT
gujaf-414	326	1	doi	doi	NOUN
gujaf-414	326	2	:	:	PUNCT
gujaf-414	326	3	10.31014	10.31014	NUM
gujaf-414	326	4	/	/	SYM
gujaf-414	326	5	aior.1992.03.01.196	aior.1992.03.01.196	NOUN
gujaf-414	326	6	.	.	PUNCT
gujaf-414	327	1	ugwu	ugwu	PROPN
gujaf-414	327	2	,	,	PUNCT
gujaf-414	327	3	i.v	i.v	PROPN
gujaf-414	327	4	.	.	PROPN
gujaf-414	327	5	,	,	PUNCT
gujaf-414	327	6	ekwochi	ekwochi	PROPN
gujaf-414	327	7	,	,	PUNCT
gujaf-414	327	8	e.a	e.a	PROPN
gujaf-414	327	9	.	.	PROPN
gujaf-414	327	10	,	,	PUNCT
gujaf-414	327	11	&	&	CCONJ
gujaf-414	327	12	ogbu	ogbu	ADV
gujaf-414	327	13	,	,	PUNCT
gujaf-414	327	14	c.g	c.g	PROPN
gujaf-414	327	15	.	.	PROPN
gujaf-414	327	16	(	(	PUNCT
gujaf-414	327	17	2021	2021	NUM
gujaf-414	327	18	)	)	PUNCT
gujaf-414	327	19	.	.	PUNCT
gujaf-414	328	1	a	a	DET
gujaf-414	328	2	critical	critical	ADJ
gujaf-414	328	3	study	study	NOUN
gujaf-414	328	4	of	of	ADP
gujaf-414	328	5	corporate	corporate	ADJ
gujaf-414	328	6	risk	risk	NOUN
gujaf-414	328	7	management	management	NOUN
gujaf-414	328	8	committee	committee	NOUN
gujaf-414	328	9	impact	impact	NOUN
gujaf-414	328	10	on	on	ADP
gujaf-414	328	11	firm	firm	ADJ
gujaf-414	328	12	performance	performance	NOUN
gujaf-414	328	13	.	.	PUNCT
gujaf-414	329	1	international	international	ADJ
gujaf-414	329	2	journal	journal	PROPN
gujaf-414	329	3	of	of	ADP
gujaf-414	329	4	academic	academic	ADJ
gujaf-414	329	5	information	information	NOUN
gujaf-414	329	6	systems	system	NOUN
gujaf-414	329	7	research	research	NOUN
gujaf-414	329	8	,	,	PUNCT
gujaf-414	329	9	5(4	5(4	NUM
gujaf-414	329	10	)	)	PUNCT
gujaf-414	329	11	,	,	PUNCT
gujaf-414	329	12	24	24	NUM
gujaf-414	329	13	-	-	SYM
gujaf-414	329	14	39	39	NUM
gujaf-414	329	15	.	.	PUNCT
gujaf-414	330	1	wu	wu	PROPN
gujaf-414	330	2	,	,	PUNCT
gujaf-414	330	3	w.	w.	PROPN
gujaf-414	330	4	,	,	PUNCT
gujaf-414	330	5	shi	shi	PROPN
gujaf-414	330	6	,	,	PUNCT
gujaf-414	330	7	k.	k.	PROPN
gujaf-414	330	8	,	,	PUNCT
gujaf-414	330	9	wu	wu	PROPN
gujaf-414	330	10	,	,	PUNCT
gujaf-414	330	11	c.	c.	PROPN
gujaf-414	330	12	,	,	PUNCT
gujaf-414	330	13	&	&	CCONJ
gujaf-414	330	14	liu	liu	PROPN
gujaf-414	330	15	,	,	PUNCT
gujaf-414	330	16	j.	j.	PROPN
gujaf-414	330	17	(	(	PUNCT
gujaf-414	330	18	2021	2021	NUM
gujaf-414	330	19	)	)	PUNCT
gujaf-414	330	20	.	.	PUNCT
gujaf-414	331	1	research	research	NOUN
gujaf-414	331	2	on	on	ADP
gujaf-414	331	3	the	the	DET
gujaf-414	331	4	impact	impact	NOUN
gujaf-414	331	5	of	of	ADP
gujaf-414	331	6	information	information	NOUN
gujaf-414	331	7	security	security	NOUN
gujaf-414	331	8	certification	certification	NOUN
gujaf-414	331	9	and	and	CCONJ
gujaf-414	331	10	concealment	concealment	NOUN
gujaf-414	331	11	on	on	ADP
gujaf-414	331	12	financial	financial	ADJ
gujaf-414	331	13	performance	performance	NOUN
gujaf-414	331	14	:	:	PUNCT
gujaf-414	331	15	impact	impact	NOUN
gujaf-414	331	16	of	of	ADP
gujaf-414	331	17	iso	iso	NOUN
gujaf-414	331	18	27001	27001	NUM
gujaf-414	331	19	and	and	CCONJ
gujaf-414	331	20	concealment	concealment	NOUN
gujaf-414	331	21	on	on	ADP
gujaf-414	331	22	performance	performance	NOUN
gujaf-414	331	23	.	.	PUNCT
gujaf-414	332	1	journal	journal	NOUN
gujaf-414	332	2	of	of	ADP
gujaf-414	332	3	global	global	ADJ
gujaf-414	332	4	information	information	NOUN
gujaf-414	332	5	management	management	NOUN
gujaf-414	332	6	,	,	PUNCT
gujaf-414	332	7	30(3	30(3	NUM
gujaf-414	332	8	)	)	PUNCT
gujaf-414	332	9	1–16	1–16	NOUN
gujaf-414	332	10	.	.	PUNCT
gujaf-414	333	1	yahaya	yahaya	PROPN
gujaf-414	333	2	,	,	PUNCT
gujaf-414	333	3	o.	o.	PROPN
gujaf-414	333	4	,	,	PUNCT
gujaf-414	333	5	&	&	CCONJ
gujaf-414	333	6	yakubu	yakubu	PROPN
gujaf-414	333	7	,	,	PUNCT
gujaf-414	333	8	i.	i.	PROPN
gujaf-414	333	9	(	(	PUNCT
gujaf-414	333	10	2022	2022	NUM
gujaf-414	333	11	)	)	PUNCT
gujaf-414	333	12	.	.	PUNCT
gujaf-414	334	1	risk	risk	NOUN
gujaf-414	334	2	committee	committee	NOUN
gujaf-414	334	3	's	's	PART
gujaf-414	334	4	influence	influence	NOUN
gujaf-414	334	5	on	on	ADP
gujaf-414	334	6	enterprise	enterprise	NOUN
gujaf-414	334	7	risk	risk	NOUN
gujaf-414	334	8	management	management	NOUN
gujaf-414	334	9	.	.	PUNCT
gujaf-414	335	1	journal	journal	NOUN
gujaf-414	335	2	of	of	ADP
gujaf-414	335	3	risk	risk	NOUN
gujaf-414	335	4	and	and	CCONJ
gujaf-414	335	5	financial	financial	ADJ
gujaf-414	335	6	management	management	NOUN
gujaf-414	335	7	,	,	PUNCT
gujaf-414	335	8	15(4	15(4	NUM
gujaf-414	335	9	)	)	PUNCT
gujaf-414	335	10	,	,	PUNCT
gujaf-414	335	11	1	1	NUM
gujaf-414	335	12	-	-	SYM
gujaf-414	335	13	15	15	NUM
gujaf-414	335	14	.	.	PUNCT
gujaf-414	336	1	zemzem	zemzem	PROPN
gujaf-414	336	2	,	,	PUNCT
gujaf-414	336	3	a.	a.	PROPN
gujaf-414	336	4	&	&	CCONJ
gujaf-414	336	5	kacemb	kacemb	PROPN
gujaf-414	336	6	,	,	PUNCT
gujaf-414	336	7	o.	o.	PROPN
gujaf-414	336	8	(	(	PUNCT
gujaf-414	336	9	2014	2014	NUM
gujaf-414	336	10	)	)	PUNCT
gujaf-414	336	11	.	.	PUNCT
gujaf-414	337	1	risk	risk	NOUN
gujaf-414	337	2	management	management	NOUN
gujaf-414	337	3	,	,	PUNCT
gujaf-414	337	4	board	board	NOUN
gujaf-414	337	5	characteristics	characteristic	NOUN
gujaf-414	337	6	and	and	CCONJ
gujaf-414	337	7	performance	performance	NOUN
gujaf-414	337	8	in	in	ADP
gujaf-414	337	9	the	the	DET
gujaf-414	337	10	tunisian	tunisian	ADJ
gujaf-414	337	11	lending	lending	NOUN
gujaf-414	337	12	institutions	institution	NOUN
gujaf-414	337	13	.	.	PUNCT
gujaf-414	338	1	international	international	ADJ
gujaf-414	338	2	journal	journal	PROPN
gujaf-414	338	3	of	of	ADP
gujaf-414	338	4	finance	finance	PROPN
gujaf-414	338	5	&	&	CCONJ
gujaf-414	338	6	banking	banking	NOUN
gujaf-414	338	7	studies	study	NOUN
gujaf-414	338	8	,	,	PUNCT
gujaf-414	338	9	3(1	3(1	NUM
gujaf-414	338	10	)	)	PUNCT
gujaf-414	338	11	,	,	PUNCT
gujaf-414	338	12	186	186	NUM
gujaf-414	338	13	.	.	PUNCT