id	sid	tid	token	lemma	pos
gujaf-415	1	1	microsoft	microsoft	PROPN
gujaf-415	1	2	word	word	NOUN
gujaf-415	1	3	upload	upload	VERB
gujaf-415	1	4	to	to	ADP
gujaf-415	1	5	me	i	PRON
gujaf-415	1	6	hassan	hassan	ADJ
gujaf-415	1	7	gujaf	gujaf	NOUN
gujaf-415	1	8	vol	vol	NOUN
gujaf-415	1	9	6	6	NUM
gujaf-415	1	10	issue	issue	NOUN
gujaf-415	1	11	2	2	NUM
gujaf-415	1	12	april	april	PROPN
gujaf-415	1	13	mr	mr	PROPN
gujaf-415	1	14	hassan	hassan	PROPN
gujaf-415	1	15	2222[1	2222[1	NUM
gujaf-415	1	16	]	]	X
gujaf-415	1	17	gusau	gusau	ADJ
gujaf-415	1	18	journal	journal	NOUN
gujaf-415	1	19	of	of	ADP
gujaf-415	1	20	accounting	accounting	NOUN
gujaf-415	1	21	and	and	CCONJ
gujaf-415	1	22	finance	finance	NOUN
gujaf-415	1	23	,	,	PUNCT
gujaf-415	1	24	vol.6	vol.6	PROPN
gujaf-415	1	25	,	,	PUNCT
gujaf-415	1	26	issue	issue	NOUN
gujaf-415	1	27	2	2	NUM
gujaf-415	1	28	,	,	PUNCT
gujaf-415	1	29	april	april	PROPN
gujaf-415	1	30	,	,	PUNCT
gujaf-415	1	31	2025	2025	NUM
gujaf-415	1	32	50	50	NUM
gujaf-415	1	33	the	the	DET
gujaf-415	1	34	effects	effect	NOUN
gujaf-415	1	35	of	of	ADP
gujaf-415	1	36	firm	firm	ADJ
gujaf-415	1	37	attributes	attribute	NOUN
gujaf-415	1	38	on	on	ADP
gujaf-415	1	39	earnings	earning	NOUN
gujaf-415	1	40	management	management	NOUN
gujaf-415	1	41	of	of	ADP
gujaf-415	1	42	quoted	quote	VERB
gujaf-415	1	43	cement	cement	NOUN
gujaf-415	1	44	companies	company	NOUN
gujaf-415	1	45	in	in	ADP
gujaf-415	1	46	nigeria	nigeria	PROPN
gujaf-415	1	47	umar	umar	PROPN
gujaf-415	1	48	salim	salim	PROPN
gujaf-415	1	49	ibrahim	ibrahim	PROPN
gujaf-415	1	50	.	.	PUNCT
gujaf-415	2	1	department	department	PROPN
gujaf-415	2	2	of	of	ADP
gujaf-415	2	3	accounting	accounting	NOUN
gujaf-415	2	4	,	,	PUNCT
gujaf-415	2	5	faculty	faculty	NOUN
gujaf-415	2	6	of	of	ADP
gujaf-415	2	7	management	management	NOUN
gujaf-415	2	8	sciences	sciences	PROPN
gujaf-415	2	9	federal	federal	PROPN
gujaf-415	2	10	university	university	PROPN
gujaf-415	2	11	dutse	dutse	NOUN
gujaf-415	2	12	,	,	PUNCT
gujaf-415	2	13	jigawa	jigawa	PROPN
gujaf-415	2	14	state	state	PROPN
gujaf-415	2	15	,	,	PUNCT
gujaf-415	2	16	nigeria	nigeria	PROPN
gujaf-415	2	17	salimumar11@yahoo.com	salimumar11@yahoo.com	X
gujaf-415	2	18	abubakar	abubakar	PROPN
gujaf-415	2	19	musa	musa	PROPN
gujaf-415	2	20	department	department	PROPN
gujaf-415	2	21	of	of	ADP
gujaf-415	2	22	accounting	accounting	PROPN
gujaf-415	2	23	,	,	PUNCT
gujaf-415	2	24	faculty	faculty	NOUN
gujaf-415	2	25	of	of	ADP
gujaf-415	2	26	management	management	NOUN
gujaf-415	2	27	sciences	sciences	PROPN
gujaf-415	2	28	federal	federal	PROPN
gujaf-415	2	29	university	university	PROPN
gujaf-415	2	30	dutse	dutse	NOUN
gujaf-415	2	31	,	,	PUNCT
gujaf-415	2	32	jigawa	jigawa	PROPN
gujaf-415	2	33	state	state	PROPN
gujaf-415	2	34	,	,	PUNCT
gujaf-415	2	35	nigeria	nigeria	PROPN
gujaf-415	2	36	sadeeqmusa2012@gmail.com	sadeeqmusa2012@gmail.com	PROPN
gujaf-415	3	1	hamisu	hamisu	PROPN
gujaf-415	3	2	aisha	aisha	PROPN
gujaf-415	3	3	haruna	haruna	PROPN
gujaf-415	3	4	department	department	PROPN
gujaf-415	3	5	of	of	ADP
gujaf-415	3	6	accounting	accounting	PROPN
gujaf-415	3	7	,	,	PUNCT
gujaf-415	3	8	faculty	faculty	NOUN
gujaf-415	3	9	of	of	ADP
gujaf-415	3	10	management	management	NOUN
gujaf-415	3	11	sciences	sciences	PROPN
gujaf-415	3	12	usmanu	usmanu	PROPN
gujaf-415	3	13	danfodiyo	danfodiyo	PROPN
gujaf-415	3	14	university	university	PROPN
gujaf-415	3	15	,	,	PUNCT
gujaf-415	3	16	sokoto	sokoto	PROPN
gujaf-415	3	17	ummie0906@gmail.com	ummie0906@gmail.com	PROPN
gujaf-415	3	18	oyegunle	oyegunle	PROPN
gujaf-415	3	19	kazeem	kazeem	PROPN
gujaf-415	3	20	olanrewaju	olanrewaju	PROPN
gujaf-415	3	21	department	department	PROPN
gujaf-415	3	22	of	of	ADP
gujaf-415	3	23	economics	economic	NOUN
gujaf-415	3	24	,	,	PUNCT
gujaf-415	3	25	faculty	faculty	NOUN
gujaf-415	3	26	of	of	ADP
gujaf-415	3	27	management	management	NOUN
gujaf-415	3	28	sciences	sciences	PROPN
gujaf-415	3	29	usmanu	usmanu	PROPN
gujaf-415	3	30	danfodiyo	danfodiyo	PROPN
gujaf-415	3	31	university	university	PROPN
gujaf-415	3	32	,	,	PUNCT
gujaf-415	3	33	sokoto	sokoto	PROPN
gujaf-415	3	34	oyegunlekazeem2017@gmail.com	oyegunlekazeem2017@gmail.com	PROPN
gujaf-415	4	1	babagana	babagana	PROPN
gujaf-415	4	2	abba	abba	PROPN
gujaf-415	4	3	babagana.abbacbk@gmail.com	babagana.abbacbk@gmail.com	PROPN
gujaf-415	4	4	jamilu	jamilu	NOUN
gujaf-415	4	5	madaki	madaki	PROPN
gujaf-415	4	6	jamilumadaki51@yahoo.com	jamilumadaki51@yahoo.com	X
gujaf-415	4	7	fatihu	fatihu	PROPN
gujaf-415	4	8	shehu	shehu	AUX
gujaf-415	4	9	isa	isa	PROPN
gujaf-415	4	10	basajafatihu@gmail.com	basajafatihu@gmail.com	PROPN
gujaf-415	5	1	muhammad	muhammad	PROPN
gujaf-415	5	2	surajo	surajo	PROPN
gujaf-415	5	3	abdulwahab	abdulwahab	PROPN
gujaf-415	5	4	sahik00677@gmail.com	sahik00677@gmail.com	PUNCT
gujaf-415	6	1	department	department	NOUN
gujaf-415	6	2	of	of	ADP
gujaf-415	6	3	accounting	accounting	NOUN
gujaf-415	6	4	,	,	PUNCT
gujaf-415	6	5	faculty	faculty	NOUN
gujaf-415	6	6	of	of	ADP
gujaf-415	6	7	management	management	NOUN
gujaf-415	6	8	sciences	sciences	PROPN
gujaf-415	6	9	federal	federal	PROPN
gujaf-415	6	10	university	university	PROPN
gujaf-415	6	11	dutse	dutse	NOUN
gujaf-415	6	12	,	,	PUNCT
gujaf-415	6	13	jigawa	jigawa	PROPN
gujaf-415	6	14	state	state	PROPN
gujaf-415	6	15	,	,	PUNCT
gujaf-415	6	16	nigeria	nigeria	PROPN
gujaf-415	6	17	https://doi.org/10.57233/gujaf.v6i2.04	https://doi.org/10.57233/gujaf.v6i2.04	NOUN
gujaf-415	6	18	abstract	abstract	NOUN
gujaf-415	6	19	this	this	DET
gujaf-415	6	20	study	study	NOUN
gujaf-415	6	21	evaluated	evaluate	VERB
gujaf-415	6	22	certain	certain	ADJ
gujaf-415	6	23	firm	firm	ADJ
gujaf-415	6	24	attributes	attribute	NOUN
gujaf-415	6	25	(	(	PUNCT
gujaf-415	6	26	proxied	proxie	VERB
gujaf-415	6	27	by	by	ADP
gujaf-415	6	28	firm	firm	ADJ
gujaf-415	6	29	size	size	NOUN
gujaf-415	6	30	and	and	CCONJ
gujaf-415	6	31	audit	audit	NOUN
gujaf-415	7	1	quality)on	quality)on	PROPN
gujaf-415	7	2	earning	earn	VERB
gujaf-415	7	3	management	management	NOUN
gujaf-415	7	4	of	of	ADP
gujaf-415	7	5	listed	list	VERB
gujaf-415	7	6	cement	cement	NOUN
gujaf-415	7	7	firms	firm	NOUN
gujaf-415	7	8	in	in	ADP
gujaf-415	7	9	nigeria	nigeria	PROPN
gujaf-415	7	10	.	.	PUNCT
gujaf-415	8	1	secondary	secondary	ADJ
gujaf-415	8	2	data	datum	NOUN
gujaf-415	8	3	was	be	AUX
gujaf-415	8	4	extractedfrom	extractedfrom	ADP
gujaf-415	8	5	annual	annual	ADJ
gujaf-415	8	6	financial	financial	ADJ
gujaf-415	8	7	statement	statement	NOUN
gujaf-415	8	8	.	.	PUNCT
gujaf-415	9	1	a	a	DET
gujaf-415	9	2	quantitative	quantitative	ADJ
gujaf-415	9	3	research	research	NOUN
gujaf-415	9	4	design	design	NOUN
gujaf-415	9	5	was	be	AUX
gujaf-415	9	6	adopted	adopt	VERB
gujaf-415	9	7	in	in	ADP
gujaf-415	9	8	the	the	DET
gujaf-415	9	9	study	study	NOUN
gujaf-415	9	10	.	.	PUNCT
gujaf-415	10	1	the	the	DET
gujaf-415	10	2	population	population	NOUN
gujaf-415	10	3	of	of	ADP
gujaf-415	10	4	the	the	DET
gujaf-415	10	5	study	study	NOUN
gujaf-415	10	6	comprises	comprise	NOUN
gujaf-415	10	7	of	of	ADP
gujaf-415	10	8	all	all	DET
gujaf-415	10	9	the	the	DET
gujaf-415	10	10	cement	cement	NOUN
gujaf-415	10	11	firms	firm	NOUN
gujaf-415	10	12	listed	list	VERB
gujaf-415	10	13	on	on	ADP
gujaf-415	10	14	nigerian	nigerian	ADJ
gujaf-415	10	15	stock	stock	NOUN
gujaf-415	10	16	exchange	exchange	NOUN
gujaf-415	10	17	as	as	ADP
gujaf-415	10	18	at	at	ADP
gujaf-415	10	19	31st	31st	NOUN
gujaf-415	10	20	december	december	PROPN
gujaf-415	10	21	,	,	PUNCT
gujaf-415	10	22	2021	2021	NUM
gujaf-415	10	23	.	.	PUNCT
gujaf-415	11	1	as	as	ADP
gujaf-415	11	2	december	december	PROPN
gujaf-415	11	3	31st	31st	NOUN
gujaf-415	11	4	,	,	PUNCT
gujaf-415	11	5	2021	2021	NUM
gujaf-415	11	6	,	,	PUNCT
gujaf-415	11	7	there	there	PRON
gujaf-415	11	8	are	be	VERB
gujaf-415	11	9	3	3	NUM
gujaf-415	11	10	listed	list	VERB
gujaf-415	11	11	cement	cement	NOUN
gujaf-415	11	12	firms	firm	NOUN
gujaf-415	11	13	in	in	ADP
gujaf-415	11	14	nigeria	nigeria	PROPN
gujaf-415	11	15	:	:	PUNCT
gujaf-415	11	16	dangote	dangote	PROPN
gujaf-415	11	17	cement	cement	PROPN
gujaf-415	11	18	plc	plc	PROPN
gujaf-415	11	19	,	,	PUNCT
gujaf-415	11	20	bua	bua	PROPN
gujaf-415	11	21	cement	cement	PROPN
gujaf-415	11	22	plc	plc	PROPN
gujaf-415	11	23	and	and	CCONJ
gujaf-415	11	24	lafarge	lafarge	PROPN
gujaf-415	11	25	africa	africa	PROPN
gujaf-415	11	26	plc	plc	PROPN
gujaf-415	11	27	.	.	PUNCT
gujaf-415	12	1	the	the	DET
gujaf-415	12	2	idea	idea	NOUN
gujaf-415	12	3	behind	behind	ADP
gujaf-415	12	4	sampling	sample	VERB
gujaf-415	12	5	is	be	AUX
gujaf-415	12	6	to	to	PART
gujaf-415	12	7	ascertain	ascertain	VERB
gujaf-415	12	8	an	an	DET
gujaf-415	12	9	adequate	adequate	ADJ
gujaf-415	12	10	size	size	NOUN
gujaf-415	12	11	that	that	PRON
gujaf-415	12	12	will	will	AUX
gujaf-415	12	13	represent	represent	VERB
gujaf-415	12	14	the	the	DET
gujaf-415	12	15	total	total	ADJ
gujaf-415	12	16	population	population	NOUN
gujaf-415	12	17	thereby	thereby	ADV
gujaf-415	12	18	saving	save	VERB
gujaf-415	12	19	costs	cost	NOUN
gujaf-415	12	20	and	and	CCONJ
gujaf-415	12	21	time	time	NOUN
gujaf-415	12	22	wastage	wastage	NOUN
gujaf-415	12	23	.	.	PUNCT
gujaf-415	13	1	the	the	DET
gujaf-415	13	2	outcome	outcome	NOUN
gujaf-415	13	3	of	of	ADP
gujaf-415	13	4	the	the	DET
gujaf-415	13	5	study	study	NOUN
gujaf-415	13	6	justified	justify	VERB
gujaf-415	13	7	firm	firm	ADJ
gujaf-415	13	8	size	size	NOUN
gujaf-415	13	9	(	(	PUNCT
gujaf-415	13	10	size	size	NOUN
gujaf-415	13	11	)	)	PUNCT
gujaf-415	13	12	has	have	VERB
gujaf-415	13	13	a	a	DET
gujaf-415	13	14	positive	positive	ADJ
gujaf-415	13	15	and	and	CCONJ
gujaf-415	13	16	insignificant	insignificant	ADJ
gujaf-415	13	17	relationship	relationship	NOUN
gujaf-415	13	18	with	with	ADP
gujaf-415	13	19	earnings	earning	NOUN
gujaf-415	13	20	management	management	NOUN
gujaf-415	13	21	of	of	ADP
gujaf-415	13	22	listed	list	VERB
gujaf-415	13	23	cement	cement	NOUN
gujaf-415	13	24	firms	firm	NOUN
gujaf-415	13	25	(	(	PUNCT
gujaf-415	13	26	β	β	X
gujaf-415	13	27	=	=	SYM
gujaf-415	13	28	0.0093	0.0093	NUM
gujaf-415	13	29	,	,	PUNCT
gujaf-415	13	30	t=	t=	NOUN
gujaf-415	13	31	1.44	1.44	NUM
gujaf-415	13	32	,	,	PUNCT
gujaf-415	13	33	p=0.168	p=0.168	NOUN
gujaf-415	13	34	)	)	PUNCT
gujaf-415	13	35	.	.	PUNCT
gujaf-415	14	1	in	in	ADP
gujaf-415	14	2	addition	addition	NOUN
gujaf-415	14	3	,	,	PUNCT
gujaf-415	14	4	the	the	DET
gujaf-415	14	5	study	study	NOUN
gujaf-415	14	6	established	establish	VERB
gujaf-415	14	7	that	that	DET
gujaf-415	14	8	audit	audit	NOUN
gujaf-415	14	9	quality	quality	NOUN
gujaf-415	14	10	(	(	PUNCT
gujaf-415	14	11	aq	aq	NOUN
gujaf-415	14	12	)	)	PUNCT
gujaf-415	14	13	negatively	negatively	ADV
gujaf-415	14	14	and	and	CCONJ
gujaf-415	14	15	significantly	significantly	ADV
gujaf-415	14	16	effects	effect	NOUN
gujaf-415	14	17	on	on	ADP
gujaf-415	14	18	earnings	earning	NOUN
gujaf-415	14	19	management	management	NOUN
gujaf-415	14	20	of	of	ADP
gujaf-415	14	21	listed	list	VERB
gujaf-415	14	22	cement	cement	NOUN
gujaf-415	14	23	firms	firm	NOUN
gujaf-415	14	24	in	in	ADP
gujaf-415	14	25	nigeria	nigeria	PROPN
gujaf-415	14	26	(	(	PUNCT
gujaf-415	14	27	β	β	X
gujaf-415	14	28	=	=	NOUN
gujaf-415	14	29	-0.0049	-0.0049	PROPN
gujaf-415	14	30	,	,	PUNCT
gujaf-415	14	31	t=	t=	PROPN
gujaf-415	14	32	-2.40	-2.40	PROPN
gujaf-415	14	33	,	,	PUNCT
gujaf-415	14	34	p=0.027	p=0.027	X
gujaf-415	14	35	)	)	PUNCT
gujaf-415	14	36	.	.	PUNCT
gujaf-415	15	1	the	the	DET
gujaf-415	15	2	study	study	NOUN
gujaf-415	15	3	recommended	recommend	VERB
gujaf-415	15	4	that	that	SCONJ
gujaf-415	15	5	the	the	DET
gujaf-415	15	6	listed	list	VERB
gujaf-415	15	7	cement	cement	NOUN
gujaf-415	15	8	firms	firm	NOUN
gujaf-415	15	9	in	in	ADP
gujaf-415	15	10	nigeria	nigeria	PROPN
gujaf-415	15	11	should	should	AUX
gujaf-415	15	12	consistently	consistently	ADV
gujaf-415	15	13	engage	engage	VERB
gujaf-415	15	14	the	the	DET
gujaf-415	15	15	services	service	NOUN
gujaf-415	15	16	of	of	ADP
gujaf-415	15	17	big4	big4	NOUN
gujaf-415	15	18	audit	audit	NOUN
gujaf-415	15	19	firms	firm	NOUN
gujaf-415	15	20	have	have	VERB
gujaf-415	15	21	a	a	DET
gujaf-415	15	22	very	very	ADV
gujaf-415	15	23	huge	huge	ADJ
gujaf-415	15	24	incentive	incentive	NOUN
gujaf-415	15	25	to	to	PART
gujaf-415	15	26	maintain	maintain	VERB
gujaf-415	15	27	a	a	DET
gujaf-415	15	28	high	high	ADJ
gujaf-415	15	29	audit	audit	NOUN
gujaf-415	15	30	quality	quality	NOUN
gujaf-415	15	31	which	which	PRON
gujaf-415	15	32	assist	assist	VERB
gujaf-415	15	33	in	in	ADP
gujaf-415	15	34	checkmating	checkmate	VERB
gujaf-415	15	35	the	the	DET
gujaf-415	15	36	operations	operation	NOUN
gujaf-415	15	37	of	of	ADP
gujaf-415	15	38	the	the	DET
gujaf-415	15	39	managers	manager	NOUN
gujaf-415	15	40	and	and	CCONJ
gujaf-415	15	41	limit	limit	VERB
gujaf-415	15	42	the	the	DET
gujaf-415	15	43	instance	instance	NOUN
gujaf-415	15	44	of	of	ADP
gujaf-415	15	45	earnings	earning	NOUN
gujaf-415	15	46	management	management	NOUN
gujaf-415	15	47	.	.	PUNCT
gujaf-415	16	1	gusau	gusau	PROPN
gujaf-415	16	2	journal	journal	PROPN
gujaf-415	16	3	of	of	ADP
gujaf-415	16	4	accounting	accounting	NOUN
gujaf-415	16	5	and	and	CCONJ
gujaf-415	16	6	finance	finance	NOUN
gujaf-415	16	7	,	,	PUNCT
gujaf-415	16	8	vol.6	vol.6	PROPN
gujaf-415	16	9	,	,	PUNCT
gujaf-415	16	10	issue	issue	NOUN
gujaf-415	16	11	2	2	NUM
gujaf-415	16	12	,	,	PUNCT
gujaf-415	16	13	april	april	PROPN
gujaf-415	16	14	,	,	PUNCT
gujaf-415	16	15	2025	2025	NUM
gujaf-415	16	16	51	51	NUM
gujaf-415	16	17	keywords	keyword	NOUN
gujaf-415	16	18	:	:	PUNCT
gujaf-415	16	19	audit	audit	VERB
gujaf-415	16	20	quality	quality	NOUN
gujaf-415	16	21	earnings	earning	NOUN
gujaf-415	16	22	management	management	NOUN
gujaf-415	16	23	,	,	PUNCT
gujaf-415	16	24	financial	financial	ADJ
gujaf-415	16	25	performance	performance	NOUN
gujaf-415	16	26	and	and	CCONJ
gujaf-415	16	27	firm	firm	ADJ
gujaf-415	16	28	size	size	NOUN
gujaf-415	16	29	.	.	PUNCT
gujaf-415	17	1	1.0	1.0	NUM
gujaf-415	17	2	introduction	introduction	NOUN
gujaf-415	17	3	financial	financial	ADJ
gujaf-415	17	4	information	information	NOUN
gujaf-415	17	5	is	be	AUX
gujaf-415	17	6	included	include	VERB
gujaf-415	17	7	in	in	ADP
gujaf-415	17	8	financial	financial	ADJ
gujaf-415	17	9	statements	statement	NOUN
gujaf-415	17	10	for	for	ADP
gujaf-415	17	11	a	a	DET
gujaf-415	17	12	company	company	NOUN
gujaf-415	17	13	’s	’s	PART
gujaf-415	17	14	internal	internal	ADJ
gujaf-415	17	15	and	and	CCONJ
gujaf-415	17	16	external	external	ADJ
gujaf-415	17	17	stakeholders	stakeholder	NOUN
gujaf-415	17	18	.	.	PUNCT
gujaf-415	18	1	the	the	DET
gujaf-415	18	2	outcomes	outcome	NOUN
gujaf-415	18	3	of	of	ADP
gujaf-415	18	4	a	a	DET
gujaf-415	18	5	company	company	NOUN
gujaf-415	18	6	’s	’s	PART
gujaf-415	18	7	operations	operation	NOUN
gujaf-415	18	8	for	for	ADP
gujaf-415	18	9	a	a	DET
gujaf-415	18	10	specific	specific	ADJ
gujaf-415	18	11	period	period	NOUN
gujaf-415	18	12	are	be	AUX
gujaf-415	18	13	represented	represent	VERB
gujaf-415	18	14	by	by	ADP
gujaf-415	18	15	the	the	DET
gujaf-415	18	16	earnings	earning	NOUN
gujaf-415	18	17	recorded	record	VERB
gujaf-415	18	18	in	in	ADP
gujaf-415	18	19	its	its	PRON
gujaf-415	18	20	financial	financial	ADJ
gujaf-415	18	21	statements	statement	NOUN
gujaf-415	18	22	(	(	PUNCT
gujaf-415	18	23	shoaib	shoaib	PROPN
gujaf-415	18	24	&	&	CCONJ
gujaf-415	18	25	siddiqui	siddiqui	PROPN
gujaf-415	18	26	,	,	PUNCT
gujaf-415	18	27	2020	2020	NUM
gujaf-415	18	28	)	)	PUNCT
gujaf-415	18	29	.	.	PUNCT
gujaf-415	19	1	earnings	earning	NOUN
gujaf-415	19	2	management	management	NOUN
gujaf-415	19	3	arises	arise	VERB
gujaf-415	19	4	when	when	SCONJ
gujaf-415	19	5	managers	manager	NOUN
gujaf-415	19	6	manipulate	manipulate	VERB
gujaf-415	19	7	financial	financial	ADJ
gujaf-415	19	8	reports	report	NOUN
gujaf-415	19	9	using	use	VERB
gujaf-415	19	10	their	their	PRON
gujaf-415	19	11	discretion	discretion	NOUN
gujaf-415	19	12	in	in	ADP
gujaf-415	19	13	financial	financial	ADJ
gujaf-415	19	14	reporting	reporting	NOUN
gujaf-415	19	15	and	and	CCONJ
gujaf-415	19	16	transaction	transaction	NOUN
gujaf-415	19	17	structuring	structuring	NOUN
gujaf-415	19	18	,	,	PUNCT
gujaf-415	19	19	either	either	CCONJ
gujaf-415	19	20	to	to	PART
gujaf-415	19	21	deceive	deceive	VERB
gujaf-415	19	22	stakeholders	stakeholder	NOUN
gujaf-415	19	23	about	about	ADP
gujaf-415	19	24	the	the	DET
gujaf-415	19	25	company	company	NOUN
gujaf-415	19	26	’s	’s	PART
gujaf-415	19	27	true	true	ADJ
gujaf-415	19	28	economic	economic	ADJ
gujaf-415	19	29	performance	performance	NOUN
gujaf-415	19	30	or	or	CCONJ
gujaf-415	19	31	to	to	PART
gujaf-415	19	32	influence	influence	VERB
gujaf-415	19	33	the	the	DET
gujaf-415	19	34	terms	term	NOUN
gujaf-415	19	35	of	of	ADP
gujaf-415	19	36	contracts	contract	NOUN
gujaf-415	19	37	that	that	PRON
gujaf-415	19	38	depend	depend	VERB
gujaf-415	19	39	on	on	ADP
gujaf-415	19	40	the	the	DET
gujaf-415	19	41	accounting	accounting	NOUN
gujaf-415	19	42	figures	figure	NOUN
gujaf-415	19	43	.	.	PUNCT
gujaf-415	20	1	firm	firm	ADJ
gujaf-415	20	2	traits	trait	NOUN
gujaf-415	20	3	(	(	PUNCT
gujaf-415	20	4	such	such	ADJ
gujaf-415	20	5	as	as	ADP
gujaf-415	20	6	leverage	leverage	NOUN
gujaf-415	20	7	,	,	PUNCT
gujaf-415	20	8	firm	firm	ADJ
gujaf-415	20	9	size	size	NOUN
gujaf-415	20	10	,	,	PUNCT
gujaf-415	20	11	age	age	NOUN
gujaf-415	20	12	,	,	PUNCT
gujaf-415	20	13	growth	growth	NOUN
gujaf-415	20	14	,	,	PUNCT
gujaf-415	20	15	cash	cash	NOUN
gujaf-415	20	16	flow	flow	NOUN
gujaf-415	20	17	)	)	PUNCT
gujaf-415	20	18	have	have	AUX
gujaf-415	20	19	been	be	AUX
gujaf-415	20	20	acknowledged	acknowledge	VERB
gujaf-415	20	21	in	in	ADP
gujaf-415	20	22	the	the	DET
gujaf-415	20	23	literature	literature	NOUN
gujaf-415	20	24	as	as	ADP
gujaf-415	20	25	a	a	DET
gujaf-415	20	26	vital	vital	ADJ
gujaf-415	20	27	component	component	NOUN
gujaf-415	20	28	effective	effective	ADJ
gujaf-415	20	29	in	in	ADP
gujaf-415	20	30	mitigating	mitigate	VERB
gujaf-415	20	31	earnings	earning	NOUN
gujaf-415	20	32	management	management	NOUN
gujaf-415	20	33	(	(	PUNCT
gujaf-415	20	34	el	el	PROPN
gujaf-415	20	35	-	-	PROPN
gujaf-415	20	36	diri	diri	PROPN
gujaf-415	20	37	,	,	PUNCT
gujaf-415	20	38	et	et	PROPN
gujaf-415	20	39	al	al	PROPN
gujaf-415	20	40	.	.	PROPN
gujaf-415	20	41	,	,	PUNCT
gujaf-415	20	42	2020	2020	NUM
gujaf-415	20	43	)	)	PUNCT
gujaf-415	20	44	.	.	PUNCT
gujaf-415	21	1	according	accord	VERB
gujaf-415	21	2	to	to	ADP
gujaf-415	21	3	abdullahi	abdullahi	NUM
gujaf-415	21	4	(	(	PUNCT
gujaf-415	21	5	2016	2016	NUM
gujaf-415	21	6	)	)	PUNCT
gujaf-415	21	7	,	,	PUNCT
gujaf-415	21	8	firm	firm	ADJ
gujaf-415	21	9	elements	element	NOUN
gujaf-415	21	10	or	or	CCONJ
gujaf-415	21	11	characteristics	characteristic	NOUN
gujaf-415	21	12	are	be	AUX
gujaf-415	21	13	distinct	distinct	ADJ
gujaf-415	21	14	information	information	NOUN
gujaf-415	21	15	reported	report	VERB
gujaf-415	21	16	in	in	ADP
gujaf-415	21	17	a	a	DET
gujaf-415	21	18	financial	financial	ADJ
gujaf-415	21	19	statement	statement	NOUN
gujaf-415	21	20	of	of	ADP
gujaf-415	21	21	a	a	DET
gujaf-415	21	22	firm	firm	ADJ
gujaf-415	21	23	thatinforms	thatinform	NOUN
gujaf-415	21	24	stakeholders	stakeholder	NOUN
gujaf-415	21	25	about	about	ADP
gujaf-415	21	26	the	the	DET
gujaf-415	21	27	performance	performance	NOUN
gujaf-415	21	28	of	of	ADP
gujaf-415	21	29	the	the	DET
gujaf-415	21	30	firm	firm	NOUN
gujaf-415	21	31	and	and	CCONJ
gujaf-415	21	32	elucidates	elucidate	VERB
gujaf-415	21	33	variations	variation	NOUN
gujaf-415	21	34	in	in	ADP
gujaf-415	21	35	earnings	earning	NOUN
gujaf-415	21	36	management	management	NOUN
gujaf-415	21	37	activity	activity	NOUN
gujaf-415	21	38	.	.	PUNCT
gujaf-415	22	1	organizational	organizational	ADJ
gujaf-415	22	2	features	feature	NOUN
gujaf-415	22	3	,	,	PUNCT
gujaf-415	22	4	including	include	VERB
gujaf-415	22	5	demographic	demographic	ADJ
gujaf-415	22	6	characteristics	characteristic	NOUN
gujaf-415	22	7	(	(	PUNCT
gujaf-415	22	8	age	age	NOUN
gujaf-415	22	9	)	)	PUNCT
gujaf-415	22	10	,	,	PUNCT
gujaf-415	22	11	structural	structural	ADJ
gujaf-415	22	12	characteristics	characteristic	NOUN
gujaf-415	22	13	(	(	PUNCT
gujaf-415	22	14	leverage	leverage	NOUN
gujaf-415	22	15	and	and	CCONJ
gujaf-415	22	16	firm	firm	ADJ
gujaf-415	22	17	size	size	NOUN
gujaf-415	22	18	)	)	PUNCT
gujaf-415	22	19	,	,	PUNCT
gujaf-415	22	20	and	and	CCONJ
gujaf-415	22	21	performance	performance	NOUN
gujaf-415	22	22	characteristics	characteristic	NOUN
gujaf-415	22	23	(	(	PUNCT
gujaf-415	22	24	profitability	profitability	NOUN
gujaf-415	22	25	,	,	PUNCT
gujaf-415	22	26	growth	growth	NOUN
gujaf-415	22	27	,	,	PUNCT
gujaf-415	22	28	and	and	CCONJ
gujaf-415	22	29	liquidity	liquidity	NOUN
gujaf-415	22	30	)	)	PUNCT
gujaf-415	22	31	,	,	PUNCT
gujaf-415	22	32	may	may	AUX
gujaf-415	22	33	have	have	VERB
gujaf-415	22	34	an	an	DET
gujaf-415	22	35	impact	impact	NOUN
gujaf-415	22	36	on	on	ADP
gujaf-415	22	37	earnings	earning	NOUN
gujaf-415	22	38	management	management	NOUN
gujaf-415	22	39	.	.	PUNCT
gujaf-415	23	1	the	the	DET
gujaf-415	23	2	theoretical	theoretical	ADJ
gujaf-415	23	3	foundation	foundation	NOUN
gujaf-415	23	4	of	of	ADP
gujaf-415	23	5	the	the	DET
gujaf-415	23	6	nexus	nexus	NOUN
gujaf-415	23	7	between	between	ADP
gujaf-415	23	8	firm	firm	ADJ
gujaf-415	23	9	components	component	NOUN
gujaf-415	23	10	or	or	CCONJ
gujaf-415	23	11	characteristics	characteristic	NOUN
gujaf-415	23	12	on	on	ADP
gujaf-415	23	13	earnings	earning	NOUN
gujaf-415	23	14	management	management	NOUN
gujaf-415	23	15	is	be	AUX
gujaf-415	23	16	rooted	root	VERB
gujaf-415	23	17	in	in	ADP
gujaf-415	23	18	the	the	DET
gujaf-415	23	19	agency	agency	NOUN
gujaf-415	23	20	theory	theory	NOUN
gujaf-415	23	21	of	of	ADP
gujaf-415	23	22	the	the	DET
gujaf-415	23	23	firm	firm	NOUN
gujaf-415	23	24	,	,	PUNCT
gujaf-415	23	25	which	which	PRON
gujaf-415	23	26	elucidates	elucidate	VERB
gujaf-415	23	27	the	the	DET
gujaf-415	23	28	conflicts	conflict	NOUN
gujaf-415	23	29	of	of	ADP
gujaf-415	23	30	interest	interest	NOUN
gujaf-415	23	31	and	and	CCONJ
gujaf-415	23	32	information	information	NOUN
gujaf-415	23	33	asymmetries	asymmetry	NOUN
gujaf-415	23	34	between	between	ADP
gujaf-415	23	35	managers	manager	NOUN
gujaf-415	23	36	and	and	CCONJ
gujaf-415	23	37	owners	owner	NOUN
gujaf-415	23	38	(	(	PUNCT
gujaf-415	23	39	jensen	jensen	PROPN
gujaf-415	23	40	&	&	CCONJ
gujaf-415	23	41	meckling	meckling	PROPN
gujaf-415	23	42	,	,	PUNCT
gujaf-415	23	43	1976	1976	NUM
gujaf-415	23	44	)	)	PUNCT
gujaf-415	23	45	.	.	PUNCT
gujaf-415	24	1	a	a	DET
gujaf-415	24	2	company	company	NOUN
gujaf-415	24	3	's	's	PART
gujaf-415	24	4	manager	manager	NOUN
gujaf-415	24	5	manipulates	manipulate	VERB
gujaf-415	24	6	earnings	earning	NOUN
gujaf-415	24	7	in	in	ADP
gujaf-415	24	8	a	a	DET
gujaf-415	24	9	manufacturing	manufacture	VERB
gujaf-415	24	10	firm	firm	NOUN
gujaf-415	24	11	through	through	ADP
gujaf-415	24	12	various	various	ADJ
gujaf-415	24	13	tactics	tactic	NOUN
gujaf-415	24	14	:	:	PUNCT
gujaf-415	24	15	providing	provide	VERB
gujaf-415	24	16	unusually	unusually	ADV
gujaf-415	24	17	generous	generous	ADJ
gujaf-415	24	18	terms	term	NOUN
gujaf-415	24	19	,	,	PUNCT
gujaf-415	24	20	cutting	cut	VERB
gujaf-415	24	21	optional	optional	ADJ
gujaf-415	24	22	expenses	expense	NOUN
gujaf-415	24	23	to	to	PART
gujaf-415	24	24	boost	boost	VERB
gujaf-415	24	25	reported	report	VERB
gujaf-415	24	26	income	income	NOUN
gujaf-415	24	27	,	,	PUNCT
gujaf-415	24	28	and	and	CCONJ
gujaf-415	24	29	producing	produce	VERB
gujaf-415	24	30	excess	excess	ADJ
gujaf-415	24	31	production	production	NOUN
gujaf-415	24	32	to	to	PART
gujaf-415	24	33	artificially	artificially	ADV
gujaf-415	24	34	lower	lower	VERB
gujaf-415	24	35	the	the	DET
gujaf-415	24	36	cost	cost	NOUN
gujaf-415	24	37	of	of	ADP
gujaf-415	24	38	goods	good	NOUN
gujaf-415	24	39	sold	sell	VERB
gujaf-415	24	40	.	.	PUNCT
gujaf-415	25	1	while	while	SCONJ
gujaf-415	25	2	these	these	DET
gujaf-415	25	3	actions	action	NOUN
gujaf-415	25	4	may	may	AUX
gujaf-415	25	5	improve	improve	VERB
gujaf-415	25	6	financial	financial	ADJ
gujaf-415	25	7	statements	statement	NOUN
gujaf-415	25	8	in	in	ADP
gujaf-415	25	9	the	the	DET
gujaf-415	25	10	short	short	ADJ
gujaf-415	25	11	term	term	NOUN
gujaf-415	25	12	,	,	PUNCT
gujaf-415	25	13	they	they	PRON
gujaf-415	25	14	negatively	negatively	ADV
gujaf-415	25	15	impact	impact	VERB
gujaf-415	25	16	the	the	DET
gujaf-415	25	17	company	company	NOUN
gujaf-415	25	18	's	's	PART
gujaf-415	25	19	cash	cash	NOUN
gujaf-415	25	20	flow	flow	NOUN
gujaf-415	25	21	.	.	PUNCT
gujaf-415	26	1	consequently	consequently	ADV
gujaf-415	26	2	,	,	PUNCT
gujaf-415	26	3	the	the	DET
gujaf-415	26	4	inherent	inherent	ADJ
gujaf-415	26	5	qualities	quality	NOUN
gujaf-415	26	6	of	of	ADP
gujaf-415	26	7	a	a	DET
gujaf-415	26	8	firm	firm	NOUN
gujaf-415	26	9	are	be	AUX
gujaf-415	26	10	crucial	crucial	ADJ
gujaf-415	26	11	in	in	ADP
gujaf-415	26	12	mitigating	mitigate	VERB
gujaf-415	26	13	conflicts	conflict	NOUN
gujaf-415	26	14	between	between	ADP
gujaf-415	26	15	management	management	NOUN
gujaf-415	26	16	and	and	CCONJ
gujaf-415	26	17	shareholders	shareholder	NOUN
gujaf-415	26	18	,	,	PUNCT
gujaf-415	26	19	as	as	ADV
gujaf-415	26	20	well	well	ADV
gujaf-415	26	21	as	as	ADP
gujaf-415	26	22	reducing	reduce	VERB
gujaf-415	26	23	information	information	NOUN
gujaf-415	26	24	disparities	disparity	NOUN
gujaf-415	26	25	.	.	PUNCT
gujaf-415	27	1	these	these	DET
gujaf-415	27	2	characteristics	characteristic	NOUN
gujaf-415	27	3	are	be	AUX
gujaf-415	27	4	thus	thus	ADV
gujaf-415	27	5	vital	vital	ADJ
gujaf-415	27	6	factors	factor	NOUN
gujaf-415	27	7	in	in	ADP
gujaf-415	27	8	determining	determine	VERB
gujaf-415	27	9	a	a	DET
gujaf-415	27	10	company	company	NOUN
gujaf-415	27	11	's	's	PART
gujaf-415	27	12	overall	overall	ADJ
gujaf-415	27	13	performance	performance	NOUN
gujaf-415	27	14	and	and	CCONJ
gujaf-415	27	15	long	long	ADJ
gujaf-415	27	16	-	-	PUNCT
gujaf-415	27	17	term	term	NOUN
gujaf-415	27	18	success	success	NOUN
gujaf-415	27	19	.	.	PUNCT
gujaf-415	28	1	several	several	ADJ
gujaf-415	28	2	attempts	attempt	NOUN
gujaf-415	28	3	have	have	AUX
gujaf-415	28	4	been	be	AUX
gujaf-415	28	5	made	make	VERB
gujaf-415	28	6	in	in	ADP
gujaf-415	28	7	the	the	DET
gujaf-415	28	8	literature	literature	NOUN
gujaf-415	28	9	to	to	PART
gujaf-415	28	10	examine	examine	VERB
gujaf-415	28	11	the	the	DET
gujaf-415	28	12	nexus	nexus	NOUN
gujaf-415	28	13	between	between	ADP
gujaf-415	28	14	firm	firm	ADJ
gujaf-415	28	15	elements	element	NOUN
gujaf-415	28	16	and	and	CCONJ
gujaf-415	28	17	earnings	earning	NOUN
gujaf-415	28	18	management	management	NOUN
gujaf-415	28	19	with	with	ADP
gujaf-415	28	20	contrasting	contrast	VERB
gujaf-415	28	21	results	result	NOUN
gujaf-415	28	22	.	.	PUNCT
gujaf-415	29	1	for	for	ADP
gujaf-415	29	2	instance	instance	NOUN
gujaf-415	29	3	,	,	PUNCT
gujaf-415	29	4	cudia	cudia	PROPN
gujaf-415	29	5	,	,	PUNCT
gujaf-415	29	6	et	et	PROPN
gujaf-415	29	7	al	al	PROPN
gujaf-415	29	8	.	.	PROPN
gujaf-415	29	9	,	,	PUNCT
gujaf-415	29	10	(	(	PUNCT
gujaf-415	29	11	2020	2020	NUM
gujaf-415	29	12	)	)	PUNCT
gujaf-415	29	13	found	find	VERB
gujaf-415	29	14	that	that	SCONJ
gujaf-415	29	15	firms	firm	NOUN
gujaf-415	29	16	size	size	VERB
gujaf-415	29	17	,	,	PUNCT
gujaf-415	29	18	leverage	leverage	NOUN
gujaf-415	29	19	,	,	PUNCT
gujaf-415	29	20	profitability	profitability	NOUN
gujaf-415	29	21	are	be	AUX
gujaf-415	29	22	positively	positively	ADV
gujaf-415	29	23	related	relate	VERB
gujaf-415	29	24	to	to	ADP
gujaf-415	29	25	earnings	earning	NOUN
gujaf-415	29	26	management	management	NOUN
gujaf-415	29	27	which	which	PRON
gujaf-415	29	28	indicates	indicate	VERB
gujaf-415	29	29	that	that	SCONJ
gujaf-415	29	30	larger	large	ADJ
gujaf-415	29	31	and	and	CCONJ
gujaf-415	29	32	profitable	profitable	ADJ
gujaf-415	29	33	companies	company	NOUN
gujaf-415	29	34	engage	engage	VERB
gujaf-415	29	35	in	in	ADP
gujaf-415	29	36	earning	earn	VERB
gujaf-415	29	37	management	management	NOUN
gujaf-415	29	38	while	while	SCONJ
gujaf-415	29	39	hasnan	hasnan	PROPN
gujaf-415	29	40	,	,	PUNCT
gujaf-415	29	41	et	et	PROPN
gujaf-415	29	42	al	al	PROPN
gujaf-415	29	43	.	.	PROPN
gujaf-415	29	44	,	,	PUNCT
gujaf-415	29	45	(	(	PUNCT
gujaf-415	29	46	2020	2020	NUM
gujaf-415	29	47	)	)	PUNCT
gujaf-415	29	48	demonstrated	demonstrate	VERB
gujaf-415	29	49	that	that	SCONJ
gujaf-415	29	50	firms	firm	NOUN
gujaf-415	29	51	with	with	ADP
gujaf-415	29	52	improved	improved	ADJ
gujaf-415	29	53	performance	performance	NOUN
gujaf-415	29	54	do	do	AUX
gujaf-415	29	55	not	not	PART
gujaf-415	29	56	engage	engage	VERB
gujaf-415	29	57	in	in	ADP
gujaf-415	29	58	financial	financial	ADJ
gujaf-415	29	59	restatement	restatement	NOUN
gujaf-415	29	60	and	and	CCONJ
gujaf-415	29	61	firm	firm	ADJ
gujaf-415	29	62	leverage	leverage	NOUN
gujaf-415	29	63	increases	increase	VERB
gujaf-415	29	64	the	the	DET
gujaf-415	29	65	management	management	NOUN
gujaf-415	29	66	incentive	incentive	NOUN
gujaf-415	29	67	to	to	PART
gujaf-415	29	68	manipulate	manipulate	VERB
gujaf-415	29	69	earnings	earning	NOUN
gujaf-415	29	70	.	.	PUNCT
gujaf-415	30	1	das	das	PROPN
gujaf-415	30	2	et	et	PROPN
gujaf-415	30	3	al	al	PROPN
gujaf-415	30	4	(	(	PUNCT
gujaf-415	30	5	2018	2018	NUM
gujaf-415	30	6	)	)	PUNCT
gujaf-415	30	7	established	establish	VERB
gujaf-415	30	8	high	high	ADJ
gujaf-415	30	9	-	-	PUNCT
gujaf-415	30	10	growth	growth	NOUN
gujaf-415	30	11	and	and	CCONJ
gujaf-415	30	12	profitable	profitable	ADJ
gujaf-415	30	13	enterprises	enterprise	NOUN
gujaf-415	30	14	with	with	ADP
gujaf-415	30	15	high	high	ADJ
gujaf-415	30	16	debt	debt	NOUN
gujaf-415	30	17	and	and	CCONJ
gujaf-415	30	18	affiliated	affiliate	VERB
gujaf-415	30	19	with	with	ADP
gujaf-415	30	20	business	business	NOUN
gujaf-415	30	21	group	group	NOUN
gujaf-415	30	22	indulge	indulge	VERB
gujaf-415	30	23	in	in	ADP
gujaf-415	30	24	earnings	earning	NOUN
gujaf-415	30	25	management	management	NOUN
gujaf-415	30	26	whereas	whereas	SCONJ
gujaf-415	30	27	older	old	ADJ
gujaf-415	30	28	and	and	CCONJ
gujaf-415	30	29	larger	large	ADJ
gujaf-415	30	30	firms	firm	NOUN
gujaf-415	30	31	are	be	AUX
gujaf-415	30	32	engage	engage	NOUN
gujaf-415	30	33	in	in	ADP
gujaf-415	30	34	less	less	ADJ
gujaf-415	30	35	earnings	earning	NOUN
gujaf-415	30	36	management	management	NOUN
gujaf-415	30	37	:	:	PUNCT
gujaf-415	30	38	khan	khan	PROPN
gujaf-415	30	39	et	et	PROPN
gujaf-415	30	40	al	al	PROPN
gujaf-415	30	41	(	(	PUNCT
gujaf-415	30	42	2016	2016	NUM
gujaf-415	30	43	)	)	PUNCT
gujaf-415	30	44	concluded	conclude	VERB
gujaf-415	30	45	that	that	SCONJ
gujaf-415	30	46	managers	manager	NOUN
gujaf-415	30	47	of	of	ADP
gujaf-415	30	48	highly	highly	ADV
gujaf-415	30	49	levered	lever	VERB
gujaf-415	30	50	firms	firm	NOUN
gujaf-415	30	51	are	be	AUX
gujaf-415	30	52	more	more	ADV
gujaf-415	30	53	likely	likely	ADJ
gujaf-415	30	54	to	to	PART
gujaf-415	30	55	take	take	VERB
gujaf-415	30	56	up	up	ADP
gujaf-415	30	57	opportunistic	opportunistic	ADJ
gujaf-415	30	58	em	em	PRON
gujaf-415	30	59	than	than	ADP
gujaf-415	30	60	those	those	PRON
gujaf-415	30	61	of	of	ADP
gujaf-415	30	62	low	low	ADJ
gujaf-415	30	63	levered	levered	ADJ
gujaf-415	30	64	firms	firm	NOUN
gujaf-415	30	65	and	and	CCONJ
gujaf-415	30	66	larger	large	ADJ
gujaf-415	30	67	firm	firm	NOUN
gujaf-415	30	68	with	with	ADP
gujaf-415	30	69	growth	growth	NOUN
gujaf-415	30	70	opportunity	opportunity	NOUN
gujaf-415	30	71	indulge	indulge	VERB
gujaf-415	30	72	in	in	ADP
gujaf-415	30	73	earning	earn	VERB
gujaf-415	30	74	management	management	NOUN
gujaf-415	30	75	,	,	PUNCT
gujaf-415	30	76	bouaziz	bouaziz	NOUN
gujaf-415	30	77	,	,	PUNCT
gujaf-415	30	78	et	et	PROPN
gujaf-415	30	79	al	al	PROPN
gujaf-415	30	80	(	(	PUNCT
gujaf-415	30	81	2020	2020	NUM
gujaf-415	30	82	)	)	PUNCT
gujaf-415	30	83	showed	show	VERB
gujaf-415	30	84	that	that	SCONJ
gujaf-415	30	85	larger	large	ADJ
gujaf-415	30	86	firm	firm	ADJ
gujaf-415	30	87	and	and	CCONJ
gujaf-415	30	88	older	old	ADJ
gujaf-415	30	89	firms	firm	NOUN
gujaf-415	30	90	are	be	AUX
gujaf-415	30	91	less	less	ADV
gujaf-415	30	92	likely	likely	ADJ
gujaf-415	30	93	to	to	PART
gujaf-415	30	94	manipulate	manipulate	VERB
gujaf-415	30	95	accounting	accounting	NOUN
gujaf-415	30	96	result	result	NOUN
gujaf-415	30	97	while	while	SCONJ
gujaf-415	30	98	profitable	profitable	ADJ
gujaf-415	30	99	firms	firm	NOUN
gujaf-415	30	100	and	and	CCONJ
gujaf-415	30	101	firms	firm	NOUN
gujaf-415	30	102	with	with	ADP
gujaf-415	30	103	high	high	ADJ
gujaf-415	30	104	debt	debt	NOUN
gujaf-415	30	105	engage	engage	NOUN
gujaf-415	30	106	in	in	ADP
gujaf-415	30	107	earning	earn	VERB
gujaf-415	30	108	management	management	NOUN
gujaf-415	30	109	.	.	PUNCT
gujaf-415	31	1	however	however	ADV
gujaf-415	31	2	,	,	PUNCT
gujaf-415	31	3	evidence	evidence	NOUN
gujaf-415	31	4	available	available	ADJ
gujaf-415	31	5	in	in	ADP
gujaf-415	31	6	nigeria	nigeria	PROPN
gujaf-415	31	7	indicated	indicate	VERB
gujaf-415	31	8	that	that	SCONJ
gujaf-415	31	9	studies	study	NOUN
gujaf-415	31	10	have	have	AUX
gujaf-415	31	11	focused	focus	VERB
gujaf-415	31	12	on	on	ADP
gujaf-415	31	13	the	the	DET
gujaf-415	31	14	relationship	relationship	NOUN
gujaf-415	31	15	between	between	ADP
gujaf-415	31	16	corporate	corporate	ADJ
gujaf-415	31	17	governance	governance	NOUN
gujaf-415	31	18	and	and	CCONJ
gujaf-415	31	19	earnings	earning	NOUN
gujaf-415	31	20	management	management	NOUN
gujaf-415	31	21	(	(	PUNCT
gujaf-415	31	22	obigbemi	obigbemi	PROPN
gujaf-415	31	23	et	et	PROPN
gujaf-415	31	24	al	al	PROPN
gujaf-415	31	25	.	.	PROPN
gujaf-415	31	26	,	,	PUNCT
gujaf-415	31	27	2016	2016	NUM
gujaf-415	31	28	;	;	PUNCT
gujaf-415	31	29	asogwa	asogwa	PROPN
gujaf-415	31	30	et	et	PROPN
gujaf-415	31	31	al	al	PROPN
gujaf-415	31	32	,	,	PUNCT
gujaf-415	31	33	2019	2019	NUM
gujaf-415	31	34	;	;	PUNCT
gujaf-415	31	35	abubakar	abubakar	PROPN
gujaf-415	31	36	,	,	PUNCT
gujaf-415	31	37	et	et	PROPN
gujaf-415	31	38	al	al	PROPN
gujaf-415	31	39	.	.	PROPN
gujaf-415	31	40	,	,	PUNCT
gujaf-415	31	41	2020	2020	NUM
gujaf-415	31	42	)	)	PUNCT
gujaf-415	31	43	,	,	PUNCT
gujaf-415	31	44	between	between	ADP
gujaf-415	31	45	audit	audit	NOUN
gujaf-415	31	46	committee	committee	NOUN
gujaf-415	31	47	attributes	attribute	NOUN
gujaf-415	31	48	and	and	CCONJ
gujaf-415	31	49	earnings	earning	NOUN
gujaf-415	31	50	management	management	NOUN
gujaf-415	31	51	gusau	gusau	PROPN
gujaf-415	31	52	journal	journal	NOUN
gujaf-415	31	53	of	of	ADP
gujaf-415	31	54	accounting	accounting	NOUN
gujaf-415	31	55	and	and	CCONJ
gujaf-415	31	56	finance	finance	NOUN
gujaf-415	31	57	,	,	PUNCT
gujaf-415	31	58	vol.6	vol.6	PROPN
gujaf-415	31	59	,	,	PUNCT
gujaf-415	31	60	issue	issue	NOUN
gujaf-415	31	61	2	2	NUM
gujaf-415	31	62	,	,	PUNCT
gujaf-415	31	63	april	april	PROPN
gujaf-415	31	64	,	,	PUNCT
gujaf-415	31	65	2025	2025	NUM
gujaf-415	31	66	52	52	NUM
gujaf-415	31	67	(	(	PUNCT
gujaf-415	31	68	ayemere	ayemere	X
gujaf-415	31	69	&	&	CCONJ
gujaf-415	31	70	afensimi	afensimi	PROPN
gujaf-415	31	71	,	,	PUNCT
gujaf-415	31	72	2015	2015	NUM
gujaf-415	31	73	,	,	PUNCT
gujaf-415	31	74	ibrahim	ibrahim	PROPN
gujaf-415	31	75	,	,	PUNCT
gujaf-415	31	76	et	et	PROPN
gujaf-415	31	77	al	al	PROPN
gujaf-415	31	78	.	.	PROPN
gujaf-415	31	79	,	,	PUNCT
gujaf-415	31	80	2015	2015	NUM
gujaf-415	31	81	;	;	PUNCT
gujaf-415	31	82	ojugbeli	ojugbeli	ADJ
gujaf-415	31	83	,	,	PUNCT
gujaf-415	31	84	2018	2018	NUM
gujaf-415	31	85	;	;	PUNCT
gujaf-415	31	86	alhassan	alhassan	VERB
gujaf-415	31	87	,	,	PUNCT
gujaf-415	31	88	et	et	PROPN
gujaf-415	31	89	al	al	PROPN
gujaf-415	31	90	.	.	PROPN
gujaf-415	31	91	,	,	PUNCT
gujaf-415	31	92	2019	2019	NUM
gujaf-415	31	93	)	)	PUNCT
gujaf-415	31	94	while	while	SCONJ
gujaf-415	31	95	the	the	DET
gujaf-415	31	96	study	study	NOUN
gujaf-415	31	97	of	of	ADP
gujaf-415	31	98	olusola	olusola	PROPN
gujaf-415	31	99	&	&	CCONJ
gujaf-415	31	100	abdulaziz	abdulaziz	PROPN
gujaf-415	31	101	(	(	PUNCT
gujaf-415	31	102	2020	2020	NUM
gujaf-415	31	103	)	)	PUNCT
gujaf-415	31	104	evaluated	evaluate	VERB
gujaf-415	31	105	the	the	DET
gujaf-415	31	106	link	link	NOUN
gujaf-415	31	107	between	between	ADP
gujaf-415	31	108	firm	firm	ADJ
gujaf-415	31	109	characteristic	characteristic	ADJ
gujaf-415	31	110	and	and	CCONJ
gujaf-415	31	111	financial	financial	ADJ
gujaf-415	31	112	restatement	restatement	NOUN
gujaf-415	31	113	while	while	SCONJ
gujaf-415	31	114	farouk	farouk	PROPN
gujaf-415	31	115	,	,	PUNCT
gujaf-415	31	116	et	et	PROPN
gujaf-415	31	117	al	al	PROPN
gujaf-415	31	118	.	.	PROPN
gujaf-415	31	119	,	,	PUNCT
gujaf-415	31	120	(	(	PUNCT
gujaf-415	31	121	2019	2019	NUM
gujaf-415	31	122	)	)	PUNCT
gujaf-415	31	123	investigated	investigate	VERB
gujaf-415	31	124	the	the	DET
gujaf-415	31	125	relationship	relationship	NOUN
gujaf-415	31	126	between	between	ADP
gujaf-415	31	127	firm	firm	ADJ
gujaf-415	31	128	traits	trait	NOUN
gujaf-415	31	129	and	and	CCONJ
gujaf-415	31	130	financial	financial	ADJ
gujaf-415	31	131	reporting	reporting	NOUN
gujaf-415	31	132	quality	quality	NOUN
gujaf-415	31	133	.	.	PUNCT
gujaf-415	32	1	however	however	ADV
gujaf-415	32	2	,	,	PUNCT
gujaf-415	32	3	studies	study	NOUN
gujaf-415	32	4	on	on	ADP
gujaf-415	32	5	the	the	DET
gujaf-415	32	6	relationship	relationship	NOUN
gujaf-415	32	7	between	between	ADP
gujaf-415	32	8	firm	firm	ADJ
gujaf-415	32	9	characteristics	characteristic	NOUN
gujaf-415	32	10	and	and	CCONJ
gujaf-415	32	11	earnings	earning	NOUN
gujaf-415	32	12	management	management	NOUN
gujaf-415	32	13	are	be	AUX
gujaf-415	32	14	limited	limited	ADJ
gujaf-415	32	15	.	.	PUNCT
gujaf-415	33	1	the	the	DET
gujaf-415	33	2	closely	closely	ADV
gujaf-415	33	3	related	relate	VERB
gujaf-415	33	4	documented	document	VERB
gujaf-415	33	5	works	work	NOUN
gujaf-415	33	6	in	in	ADP
gujaf-415	33	7	the	the	DET
gujaf-415	33	8	literature	literature	NOUN
gujaf-415	33	9	is	be	AUX
gujaf-415	33	10	study	study	NOUN
gujaf-415	33	11	conducted	conduct	VERB
gujaf-415	33	12	by	by	ADP
gujaf-415	33	13	olowokure	olowokure	NOUN
gujaf-415	33	14	,	,	PUNCT
gujaf-415	33	15	et	et	PROPN
gujaf-415	33	16	al	al	PROPN
gujaf-415	33	17	.	.	PROPN
gujaf-415	33	18	,	,	PUNCT
gujaf-415	33	19	(	(	PUNCT
gujaf-415	33	20	2016	2016	NUM
gujaf-415	33	21	)	)	PUNCT
gujaf-415	33	22	and	and	CCONJ
gujaf-415	33	23	kwanbo	kwanbo	NOUN
gujaf-415	33	24	&	&	CCONJ
gujaf-415	33	25	anyalewechi	anyalewechi	PROPN
gujaf-415	33	26	(	(	PUNCT
gujaf-415	33	27	2021	2021	NUM
gujaf-415	33	28	)	)	PUNCT
gujaf-415	33	29	which	which	PRON
gujaf-415	33	30	investigates	investigate	VERB
gujaf-415	33	31	the	the	DET
gujaf-415	33	32	role	role	NOUN
gujaf-415	33	33	of	of	ADP
gujaf-415	33	34	corporate	corporate	ADJ
gujaf-415	33	35	governance	governance	NOUN
gujaf-415	33	36	(	(	PUNCT
gujaf-415	33	37	proxied	proxie	VERB
gujaf-415	33	38	by	by	ADP
gujaf-415	33	39	proxied	proxie	VERB
gujaf-415	33	40	by	by	ADP
gujaf-415	33	41	firm	firm	ADJ
gujaf-415	33	42	size	size	NOUN
gujaf-415	33	43	and	and	CCONJ
gujaf-415	33	44	age	age	NOUN
gujaf-415	33	45	,	,	PUNCT
gujaf-415	33	46	leverage	leverage	NOUN
gujaf-415	33	47	,	,	PUNCT
gujaf-415	33	48	board	board	NOUN
gujaf-415	33	49	size	size	NOUN
gujaf-415	33	50	,	,	PUNCT
gujaf-415	33	51	gender	gender	NOUN
gujaf-415	33	52	and	and	CCONJ
gujaf-415	33	53	independence	independence	NOUN
gujaf-415	33	54	,	,	PUNCT
gujaf-415	33	55	and	and	CCONJ
gujaf-415	33	56	managerial	managerial	ADJ
gujaf-415	33	57	ownership	ownership	NOUN
gujaf-415	33	58	)	)	PUNCT
gujaf-415	33	59	on	on	ADP
gujaf-415	33	60	earning	earn	VERB
gujaf-415	33	61	management	management	NOUN
gujaf-415	33	62	of	of	ADP
gujaf-415	33	63	nigeria	nigeria	PROPN
gujaf-415	33	64	deposit	deposit	VERB
gujaf-415	33	65	money	money	NOUN
gujaf-415	33	66	banks	bank	NOUN
gujaf-415	33	67	.	.	PUNCT
gujaf-415	34	1	regarding	regard	VERB
gujaf-415	34	2	the	the	DET
gujaf-415	34	3	relationship	relationship	NOUN
gujaf-415	34	4	between	between	ADP
gujaf-415	34	5	company	company	NOUN
gujaf-415	34	6	characteristics	characteristic	NOUN
gujaf-415	34	7	and	and	CCONJ
gujaf-415	34	8	earnings	earning	NOUN
gujaf-415	34	9	management	management	NOUN
gujaf-415	34	10	of	of	ADP
gujaf-415	34	11	listed	list	VERB
gujaf-415	34	12	cement	cement	NOUN
gujaf-415	34	13	firms	firm	NOUN
gujaf-415	34	14	in	in	ADP
gujaf-415	34	15	nigeria	nigeria	PROPN
gujaf-415	34	16	,	,	PUNCT
gujaf-415	34	17	this	this	DET
gujaf-415	34	18	study	study	NOUN
gujaf-415	34	19	would	would	AUX
gujaf-415	34	20	resolve	resolve	VERB
gujaf-415	34	21	some	some	DET
gujaf-415	34	22	crucial	crucial	ADJ
gujaf-415	34	23	questions	question	NOUN
gujaf-415	34	24	.	.	PUNCT
gujaf-415	35	1	therefore	therefore	ADV
gujaf-415	35	2	;	;	PUNCT
gujaf-415	35	3	i.	i.	NOUN
gujaf-415	35	4	what	what	PRON
gujaf-415	35	5	is	be	AUX
gujaf-415	35	6	the	the	DET
gujaf-415	35	7	effect	effect	NOUN
gujaf-415	35	8	of	of	ADP
gujaf-415	35	9	firm	firm	NOUN
gujaf-415	35	10	’s	’s	PART
gujaf-415	35	11	size	size	NOUN
gujaf-415	35	12	on	on	ADP
gujaf-415	35	13	earnings	earning	NOUN
gujaf-415	35	14	management	management	NOUN
gujaf-415	35	15	of	of	ADP
gujaf-415	35	16	quoted	quote	VERB
gujaf-415	35	17	cement	cement	NOUN
gujaf-415	35	18	firms	firm	NOUN
gujaf-415	35	19	in	in	ADP
gujaf-415	35	20	nigeria	nigeria	PROPN
gujaf-415	35	21	?	?	PUNCT
gujaf-415	36	1	ii	ii	PROPN
gujaf-415	36	2	.	.	PUNCT
gujaf-415	37	1	what	what	PRON
gujaf-415	37	2	is	be	AUX
gujaf-415	37	3	the	the	DET
gujaf-415	37	4	effect	effect	NOUN
gujaf-415	37	5	of	of	ADP
gujaf-415	37	6	audit	audit	NOUN
gujaf-415	37	7	quality	quality	NOUN
gujaf-415	37	8	on	on	ADP
gujaf-415	37	9	earnings	earning	NOUN
gujaf-415	37	10	management	management	NOUN
gujaf-415	37	11	of	of	ADP
gujaf-415	37	12	quoted	quote	VERB
gujaf-415	37	13	cement	cement	NOUN
gujaf-415	37	14	firms	firm	NOUN
gujaf-415	37	15	in	in	ADP
gujaf-415	37	16	nigeria	nigeria	PROPN
gujaf-415	37	17	?	?	PUNCT
gujaf-415	38	1	the	the	DET
gujaf-415	38	2	study	study	NOUN
gujaf-415	38	3	principal	principal	NOUN
gujaf-415	38	4	objective	objective	NOUN
gujaf-415	38	5	is	be	AUX
gujaf-415	38	6	to	to	PART
gujaf-415	38	7	determine	determine	VERB
gujaf-415	38	8	how	how	SCONJ
gujaf-415	38	9	company	company	NOUN
gujaf-415	38	10	characteristics	characteristic	NOUN
gujaf-415	38	11	affect	affect	VERB
gujaf-415	38	12	the	the	DET
gujaf-415	38	13	earning	earn	VERB
gujaf-415	38	14	management	management	NOUN
gujaf-415	38	15	of	of	ADP
gujaf-415	38	16	publicly	publicly	ADV
gujaf-415	38	17	traded	trade	VERB
gujaf-415	38	18	cement	cement	NOUN
gujaf-415	38	19	companies	company	NOUN
gujaf-415	38	20	in	in	ADP
gujaf-415	38	21	nigeria	nigeria	PROPN
gujaf-415	38	22	.	.	PUNCT
gujaf-415	39	1	in	in	ADP
gujaf-415	39	2	light	light	NOUN
gujaf-415	39	3	of	of	ADP
gujaf-415	39	4	this	this	PRON
gujaf-415	39	5	,	,	PUNCT
gujaf-415	39	6	specific	specific	ADJ
gujaf-415	39	7	aims	aim	NOUN
gujaf-415	39	8	are	be	AUX
gujaf-415	39	9	to	to	AUX
gujaf-415	39	10	:	:	PUNCT
gujaf-415	39	11	i	i	PRON
gujaf-415	39	12	)	)	PUNCT
gujaf-415	39	13	appraise	appraise	VERB
gujaf-415	39	14	the	the	DET
gujaf-415	39	15	influence	influence	NOUN
gujaf-415	39	16	of	of	ADP
gujaf-415	39	17	firm	firm	ADJ
gujaf-415	39	18	size	size	NOUN
gujaf-415	39	19	on	on	ADP
gujaf-415	39	20	earnings	earning	NOUN
gujaf-415	39	21	management	management	NOUN
gujaf-415	39	22	of	of	ADP
gujaf-415	39	23	quoted	quote	VERB
gujaf-415	39	24	cement	cement	NOUN
gujaf-415	39	25	firms	firm	NOUN
gujaf-415	39	26	in	in	ADP
gujaf-415	39	27	nigeria	nigeria	PROPN
gujaf-415	39	28	ii	ii	PROPN
gujaf-415	39	29	)	)	PUNCT
gujaf-415	39	30	examine	examine	VERB
gujaf-415	39	31	the	the	DET
gujaf-415	39	32	role	role	NOUN
gujaf-415	39	33	of	of	ADP
gujaf-415	39	34	audit	audit	NOUN
gujaf-415	39	35	quality	quality	NOUN
gujaf-415	39	36	on	on	ADP
gujaf-415	39	37	earnings	earning	NOUN
gujaf-415	39	38	management	management	NOUN
gujaf-415	39	39	of	of	ADP
gujaf-415	39	40	quoted	quote	VERB
gujaf-415	39	41	cement	cement	NOUN
gujaf-415	39	42	firms	firm	NOUN
gujaf-415	39	43	in	in	ADP
gujaf-415	39	44	nigeria	nigeria	PROPN
gujaf-415	39	45	.	.	PUNCT
gujaf-415	40	1	2.0	2.0	NUM
gujaf-415	40	2	literature	literature	PROPN
gujaf-415	40	3	review	review	NOUN
gujaf-415	40	4	according	accord	VERB
gujaf-415	40	5	to	to	ADP
gujaf-415	40	6	hasnan	hasnan	PROPN
gujaf-415	40	7	et	et	PROPN
gujaf-415	40	8	al	al	PROPN
gujaf-415	40	9	.	.	PROPN
gujaf-415	40	10	(	(	PUNCT
gujaf-415	40	11	2020	2020	NUM
gujaf-415	40	12	)	)	PUNCT
gujaf-415	40	13	,	,	PUNCT
gujaf-415	40	14	managers	manager	NOUN
gujaf-415	40	15	of	of	ADP
gujaf-415	40	16	profitable	profitable	ADJ
gujaf-415	40	17	companies	company	NOUN
gujaf-415	40	18	will	will	AUX
gujaf-415	40	19	distort	distort	VERB
gujaf-415	40	20	the	the	DET
gujaf-415	40	21	financial	financial	ADJ
gujaf-415	40	22	data	datum	NOUN
gujaf-415	40	23	at	at	ADP
gujaf-415	40	24	their	their	PRON
gujaf-415	40	25	disposal	disposal	NOUN
gujaf-415	40	26	to	to	PART
gujaf-415	40	27	maintain	maintain	VERB
gujaf-415	40	28	their	their	PRON
gujaf-415	40	29	positions	position	NOUN
gujaf-415	40	30	and	and	CCONJ
gujaf-415	40	31	increase	increase	VERB
gujaf-415	40	32	their	their	PRON
gujaf-415	40	33	salary	salary	NOUN
gujaf-415	40	34	levels	level	NOUN
gujaf-415	40	35	.	.	PUNCT
gujaf-415	41	1	as	as	ADP
gujaf-415	41	2	a	a	DET
gujaf-415	41	3	result	result	NOUN
gujaf-415	41	4	,	,	PUNCT
gujaf-415	41	5	companies	company	NOUN
gujaf-415	41	6	that	that	PRON
gujaf-415	41	7	do	do	AUX
gujaf-415	41	8	better	well	ADV
gujaf-415	41	9	tend	tend	VERB
gujaf-415	41	10	to	to	PART
gujaf-415	41	11	control	control	VERB
gujaf-415	41	12	their	their	PRON
gujaf-415	41	13	earnings	earning	NOUN
gujaf-415	41	14	and	and	CCONJ
gujaf-415	41	15	smooth	smooth	VERB
gujaf-415	41	16	their	their	PRON
gujaf-415	41	17	financial	financial	ADJ
gujaf-415	41	18	records	record	NOUN
gujaf-415	41	19	in	in	ADP
gujaf-415	41	20	order	order	NOUN
gujaf-415	41	21	to	to	PART
gujaf-415	41	22	declare	declare	VERB
gujaf-415	41	23	lesser	less	ADJ
gujaf-415	41	24	profits	profit	NOUN
gujaf-415	41	25	so	so	SCONJ
gujaf-415	41	26	that	that	SCONJ
gujaf-415	41	27	they	they	PRON
gujaf-415	41	28	can	can	AUX
gujaf-415	41	29	take	take	VERB
gujaf-415	41	30	advantage	advantage	NOUN
gujaf-415	41	31	of	of	ADP
gujaf-415	41	32	tax	tax	NOUN
gujaf-415	41	33	benefits	benefit	NOUN
gujaf-415	41	34	(	(	PUNCT
gujaf-415	41	35	waweru	waweru	PROPN
gujaf-415	41	36	and	and	CCONJ
gujaf-415	41	37	riro	riro	NOUN
gujaf-415	41	38	,	,	PUNCT
gujaf-415	41	39	2013	2013	NUM
gujaf-415	41	40	)	)	PUNCT
gujaf-415	41	41	.	.	PUNCT
gujaf-415	42	1	on	on	ADP
gujaf-415	42	2	the	the	DET
gujaf-415	42	3	other	other	ADJ
gujaf-415	42	4	side	side	NOUN
gujaf-415	42	5	,	,	PUNCT
gujaf-415	42	6	managers	manager	NOUN
gujaf-415	42	7	of	of	ADP
gujaf-415	42	8	companies	company	NOUN
gujaf-415	42	9	with	with	ADP
gujaf-415	42	10	lesser	less	ADJ
gujaf-415	42	11	profitability	profitability	NOUN
gujaf-415	42	12	could	could	AUX
gujaf-415	42	13	feel	feel	VERB
gujaf-415	42	14	pressured	pressured	ADJ
gujaf-415	42	15	to	to	PART
gujaf-415	42	16	fudge	fudge	VERB
gujaf-415	42	17	earnings	earning	NOUN
gujaf-415	42	18	in	in	ADP
gujaf-415	42	19	order	order	NOUN
gujaf-415	42	20	to	to	PART
gujaf-415	42	21	avoid	avoid	VERB
gujaf-415	42	22	alerting	alert	VERB
gujaf-415	42	23	the	the	DET
gujaf-415	42	24	capital	capital	NOUN
gujaf-415	42	25	market	market	NOUN
gujaf-415	42	26	to	to	ADP
gujaf-415	42	27	negative	negative	ADJ
gujaf-415	42	28	earnings	earning	NOUN
gujaf-415	42	29	surprises	surprise	NOUN
gujaf-415	42	30	that	that	PRON
gujaf-415	42	31	could	could	AUX
gujaf-415	42	32	have	have	VERB
gujaf-415	42	33	a	a	DET
gujaf-415	42	34	large	large	ADJ
gujaf-415	42	35	impact	impact	NOUN
gujaf-415	42	36	on	on	ADP
gujaf-415	42	37	the	the	DET
gujaf-415	42	38	market	market	NOUN
gujaf-415	42	39	-	-	PUNCT
gujaf-415	42	40	based	base	VERB
gujaf-415	42	41	performance	performance	NOUN
gujaf-415	42	42	of	of	ADP
gujaf-415	42	43	the	the	DET
gujaf-415	42	44	company	company	NOUN
gujaf-415	42	45	(	(	PUNCT
gujaf-415	42	46	ajay	ajay	PROPN
gujaf-415	42	47	&	&	CCONJ
gujaf-415	42	48	madhumathi	madhumathi	PROPN
gujaf-415	42	49	,	,	PUNCT
gujaf-415	42	50	2015	2015	NUM
gujaf-415	42	51	)	)	PUNCT
gujaf-415	42	52	.	.	PUNCT
gujaf-415	43	1	when	when	SCONJ
gujaf-415	43	2	a	a	DET
gujaf-415	43	3	company	company	NOUN
gujaf-415	43	4	's	's	PART
gujaf-415	43	5	performance	performance	NOUN
gujaf-415	43	6	is	be	AUX
gujaf-415	43	7	poor	poor	ADJ
gujaf-415	43	8	,	,	PUNCT
gujaf-415	43	9	it	it	PRON
gujaf-415	43	10	usually	usually	ADV
gujaf-415	43	11	adopts	adopt	VERB
gujaf-415	43	12	incomeincreasing	incomeincrease	VERB
gujaf-415	43	13	strategies	strategy	NOUN
gujaf-415	43	14	or	or	CCONJ
gujaf-415	43	15	manages	manage	VERB
gujaf-415	43	16	earnings	earning	NOUN
gujaf-415	43	17	upward	upward	ADV
gujaf-415	43	18	.	.	PUNCT
gujaf-415	44	1	firm	firm	ADJ
gujaf-415	44	2	size	size	NOUN
gujaf-415	44	3	according	accord	VERB
gujaf-415	44	4	to	to	ADP
gujaf-415	44	5	the	the	DET
gujaf-415	44	6	finance	finance	NOUN
gujaf-415	44	7	literature	literature	NOUN
gujaf-415	44	8	,	,	PUNCT
gujaf-415	44	9	firm	firm	ADJ
gujaf-415	44	10	size	size	NOUN
gujaf-415	44	11	is	be	AUX
gujaf-415	44	12	one	one	NUM
gujaf-415	44	13	of	of	ADP
gujaf-415	44	14	the	the	DET
gujaf-415	44	15	business	business	NOUN
gujaf-415	44	16	characteristics	characteristic	NOUN
gujaf-415	44	17	that	that	PRON
gujaf-415	44	18	may	may	AUX
gujaf-415	44	19	help	help	VERB
gujaf-415	44	20	or	or	CCONJ
gujaf-415	44	21	hinder	hinder	VERB
gujaf-415	44	22	earnings	earning	NOUN
gujaf-415	44	23	management	management	NOUN
gujaf-415	44	24	.	.	PUNCT
gujaf-415	45	1	it	it	PRON
gujaf-415	45	2	also	also	ADV
gujaf-415	45	3	acts	act	VERB
gujaf-415	45	4	as	as	ADP
gujaf-415	45	5	a	a	DET
gujaf-415	45	6	benchmark	benchmark	NOUN
gujaf-415	45	7	for	for	ADP
gujaf-415	45	8	investors	investor	NOUN
gujaf-415	45	9	when	when	SCONJ
gujaf-415	45	10	deciding	decide	VERB
gujaf-415	45	11	which	which	DET
gujaf-415	45	12	investments	investment	NOUN
gujaf-415	45	13	to	to	PART
gujaf-415	45	14	make	make	VERB
gujaf-415	45	15	(	(	PUNCT
gujaf-415	45	16	githaiga	githaiga	ADV
gujaf-415	45	17	et	et	PROPN
gujaf-415	45	18	al	al	PROPN
gujaf-415	45	19	.	.	PROPN
gujaf-415	45	20	,	,	PUNCT
gujaf-415	45	21	2022	2022	NUM
gujaf-415	45	22	)	)	PUNCT
gujaf-415	45	23	.	.	PUNCT
gujaf-415	46	1	according	accord	VERB
gujaf-415	46	2	to	to	ADP
gujaf-415	46	3	watts	watts	PROPN
gujaf-415	46	4	and	and	CCONJ
gujaf-415	46	5	zimmerman	zimmerman	PROPN
gujaf-415	46	6	’s	’s	PART
gujaf-415	46	7	(	(	PUNCT
gujaf-415	46	8	1978	1978	NUM
gujaf-415	46	9	)	)	PUNCT
gujaf-415	46	10	positive	positive	ADJ
gujaf-415	46	11	accounting	accounting	NOUN
gujaf-415	46	12	theory	theory	NOUN
gujaf-415	46	13	,	,	PUNCT
gujaf-415	46	14	major	major	ADJ
gujaf-415	46	15	businesses	business	NOUN
gujaf-415	46	16	use	use	VERB
gujaf-415	46	17	earnings	earning	NOUN
gujaf-415	46	18	management	management	NOUN
gujaf-415	46	19	techniques	technique	NOUN
gujaf-415	46	20	to	to	PART
gujaf-415	46	21	inflate	inflate	VERB
gujaf-415	46	22	their	their	PRON
gujaf-415	46	23	reported	report	VERB
gujaf-415	46	24	profits	profit	NOUN
gujaf-415	46	25	because	because	SCONJ
gujaf-415	46	26	they	they	PRON
gujaf-415	46	27	attract	attract	VERB
gujaf-415	46	28	more	more	ADJ
gujaf-415	46	29	public	public	ADJ
gujaf-415	46	30	attention	attention	NOUN
gujaf-415	46	31	than	than	ADP
gujaf-415	46	32	smaller	small	ADJ
gujaf-415	46	33	businesses	business	NOUN
gujaf-415	46	34	(	(	PUNCT
gujaf-415	46	35	watts	watts	PROPN
gujaf-415	46	36	&	&	CCONJ
gujaf-415	46	37	zimmerman	zimmerman	PROPN
gujaf-415	46	38	,	,	PUNCT
gujaf-415	46	39	1986	1986	NUM
gujaf-415	46	40	)	)	PUNCT
gujaf-415	46	41	.	.	PUNCT
gujaf-415	47	1	also	also	ADV
gujaf-415	47	2	,	,	PUNCT
gujaf-415	47	3	large	large	ADJ
gujaf-415	47	4	firms	firm	NOUN
gujaf-415	47	5	choose	choose	VERB
gujaf-415	47	6	accounting	accounting	NOUN
gujaf-415	47	7	policies	policy	NOUN
gujaf-415	47	8	that	that	PRON
gujaf-415	47	9	permit	permit	VERB
gujaf-415	47	10	postponing	postpone	VERB
gujaf-415	47	11	the	the	DET
gujaf-415	47	12	earnings	earning	NOUN
gujaf-415	47	13	disclosure	disclosure	NOUN
gujaf-415	47	14	to	to	ADP
gujaf-415	47	15	future	future	ADJ
gujaf-415	47	16	periods	period	NOUN
gujaf-415	47	17	.	.	PUNCT
gujaf-415	48	1	similarly	similarly	ADV
gujaf-415	48	2	,	,	PUNCT
gujaf-415	48	3	based	base	VERB
gujaf-415	48	4	on	on	ADP
gujaf-415	48	5	agency	agency	NOUN
gujaf-415	48	6	cost	cost	NOUN
gujaf-415	48	7	theory	theory	NOUN
gujaf-415	48	8	,	,	PUNCT
gujaf-415	48	9	large	large	ADJ
gujaf-415	48	10	-	-	PUNCT
gujaf-415	48	11	sized	sized	ADJ
gujaf-415	48	12	firms	firm	NOUN
gujaf-415	48	13	witness	witness	VERB
gujaf-415	48	14	greater	great	ADJ
gujaf-415	48	15	agency	agency	NOUN
gujaf-415	48	16	costs	cost	NOUN
gujaf-415	48	17	which	which	PRON
gujaf-415	48	18	give	give	VERB
gujaf-415	48	19	room	room	NOUN
gujaf-415	48	20	for	for	ADP
gujaf-415	48	21	more	more	ADJ
gujaf-415	48	22	opportunistic	opportunistic	ADJ
gujaf-415	48	23	practices	practice	NOUN
gujaf-415	48	24	(	(	PUNCT
gujaf-415	48	25	jensen	jensen	PROPN
gujaf-415	48	26	&	&	CCONJ
gujaf-415	48	27	gusau	gusau	PROPN
gujaf-415	48	28	journal	journal	PROPN
gujaf-415	48	29	of	of	ADP
gujaf-415	48	30	accounting	accounting	NOUN
gujaf-415	48	31	and	and	CCONJ
gujaf-415	48	32	finance	finance	NOUN
gujaf-415	48	33	,	,	PUNCT
gujaf-415	48	34	vol.6	vol.6	PROPN
gujaf-415	48	35	,	,	PUNCT
gujaf-415	48	36	issue	issue	NOUN
gujaf-415	48	37	2	2	NUM
gujaf-415	48	38	,	,	PUNCT
gujaf-415	48	39	april	april	PROPN
gujaf-415	48	40	,	,	PUNCT
gujaf-415	48	41	2025	2025	NUM
gujaf-415	48	42	53	53	NUM
gujaf-415	48	43	meckling	meckling	NOUN
gujaf-415	48	44	,	,	PUNCT
gujaf-415	48	45	1976	1976	NUM
gujaf-415	48	46	)	)	PUNCT
gujaf-415	48	47	.	.	PUNCT
gujaf-415	49	1	furthermore	furthermore	ADV
gujaf-415	49	2	,	,	PUNCT
gujaf-415	49	3	larger	large	ADJ
gujaf-415	49	4	firms	firm	NOUN
gujaf-415	49	5	also	also	ADV
gujaf-415	49	6	have	have	VERB
gujaf-415	49	7	more	more	ADJ
gujaf-415	49	8	bargaining	bargaining	NOUN
gujaf-415	49	9	power	power	NOUN
gujaf-415	49	10	over	over	ADP
gujaf-415	49	11	auditors	auditor	NOUN
gujaf-415	49	12	,	,	PUNCT
gujaf-415	49	13	then	then	ADV
gujaf-415	49	14	tend	tend	VERB
gujaf-415	49	15	to	to	PART
gujaf-415	49	16	successfully	successfully	ADV
gujaf-415	49	17	waive	waive	VERB
gujaf-415	49	18	earnings	earning	NOUN
gujaf-415	49	19	management	management	NOUN
gujaf-415	49	20	in	in	ADP
gujaf-415	49	21	financial	financial	ADJ
gujaf-415	49	22	reports	report	NOUN
gujaf-415	49	23	(	(	PUNCT
gujaf-415	49	24	nelson	nelson	PROPN
gujaf-415	49	25	et	et	PROPN
gujaf-415	49	26	al	al	PROPN
gujaf-415	49	27	.	.	PROPN
gujaf-415	49	28	,	,	PUNCT
gujaf-415	49	29	2002	2002	NUM
gujaf-415	49	30	)	)	PUNCT
gujaf-415	49	31	.	.	PUNCT
gujaf-415	50	1	audit	audit	NOUN
gujaf-415	50	2	quality	quality	NOUN
gujaf-415	50	3	as	as	ADP
gujaf-415	50	4	better	well	ADJ
gujaf-415	50	5	auditing	auditing	NOUN
gujaf-415	50	6	provides	provide	VERB
gujaf-415	50	7	better	well	ADJ
gujaf-415	50	8	assurance	assurance	NOUN
gujaf-415	50	9	of	of	ADP
gujaf-415	50	10	higher	high	ADJ
gujaf-415	50	11	quality	quality	NOUN
gujaf-415	50	12	financial	financial	ADJ
gujaf-415	50	13	reporting	reporting	NOUN
gujaf-415	50	14	,	,	PUNCT
gujaf-415	50	15	audit	audit	NOUN
gujaf-415	50	16	quality	quality	NOUN
gujaf-415	50	17	is	be	AUX
gujaf-415	50	18	a	a	DET
gujaf-415	50	19	constant	constant	ADJ
gujaf-415	50	20	framework	framework	NOUN
gujaf-415	50	21	that	that	PRON
gujaf-415	50	22	ensures	ensure	VERB
gujaf-415	50	23	financial	financial	ADJ
gujaf-415	50	24	reporting	reporting	NOUN
gujaf-415	50	25	quality	quality	NOUN
gujaf-415	50	26	(	(	PUNCT
gujaf-415	50	27	defond	defond	PROPN
gujaf-415	50	28	&	&	CCONJ
gujaf-415	50	29	zhang	zhang	PROPN
gujaf-415	50	30	,	,	PUNCT
gujaf-415	50	31	2014	2014	NUM
gujaf-415	50	32	)	)	PUNCT
gujaf-415	50	33	.	.	PUNCT
gujaf-415	51	1	deangelo	deangelo	PROPN
gujaf-415	51	2	(	(	PUNCT
gujaf-415	51	3	1981	1981	NUM
gujaf-415	51	4	)	)	PUNCT
gujaf-415	51	5	defines	define	VERB
gujaf-415	51	6	audit	audit	NOUN
gujaf-415	51	7	quality	quality	NOUN
gujaf-415	51	8	as	as	ADP
gujaf-415	51	9	the	the	DET
gujaf-415	51	10	market	market	NOUN
gujaf-415	51	11	-	-	PUNCT
gujaf-415	51	12	perceived	perceive	VERB
gujaf-415	51	13	probability	probability	NOUN
gujaf-415	51	14	that	that	SCONJ
gujaf-415	51	15	an	an	DET
gujaf-415	51	16	auditor	auditor	NOUN
gujaf-415	51	17	will	will	AUX
gujaf-415	51	18	both	both	PRON
gujaf-415	51	19	discover	discover	VERB
gujaf-415	51	20	and	and	CCONJ
gujaf-415	51	21	report	report	VERB
gujaf-415	51	22	financial	financial	ADJ
gujaf-415	51	23	statement	statement	NOUN
gujaf-415	51	24	irregularities	irregularity	NOUN
gujaf-415	51	25	.	.	PUNCT
gujaf-415	52	1	the	the	DET
gujaf-415	52	2	us	us	PROPN
gujaf-415	52	3	government	government	NOUN
gujaf-415	52	4	accountability	accountability	NOUN
gujaf-415	52	5	office	office	NOUN
gujaf-415	52	6	(	(	PUNCT
gujaf-415	52	7	gao	gao	PROPN
gujaf-415	52	8	,	,	PUNCT
gujaf-415	52	9	2015	2015	NUM
gujaf-415	52	10	)	)	PUNCT
gujaf-415	52	11	further	far	ADV
gujaf-415	52	12	characterizes	characterize	VERB
gujaf-415	52	13	a	a	DET
gujaf-415	52	14	quality	quality	NOUN
gujaf-415	52	15	audit	audit	NOUN
gujaf-415	52	16	as	as	ADP
gujaf-415	52	17	one	one	NUM
gujaf-415	52	18	conducted	conduct	VERB
gujaf-415	52	19	generally	generally	ADV
gujaf-415	52	20	accepted	accept	VERB
gujaf-415	52	21	auditing	auditing	NOUN
gujaf-415	52	22	standards	standard	NOUN
gujaf-415	52	23	(	(	PUNCT
gujaf-415	52	24	gaas	gaas	NOUN
gujaf-415	52	25	)	)	PUNCT
gujaf-415	52	26	,	,	PUNCT
gujaf-415	52	27	providing	provide	VERB
gujaf-415	52	28	reasonable	reasonable	ADJ
gujaf-415	52	29	assurance	assurance	NOUN
gujaf-415	52	30	that	that	SCONJ
gujaf-415	52	31	financial	financial	ADJ
gujaf-415	52	32	statements	statement	NOUN
gujaf-415	52	33	and	and	CCONJ
gujaf-415	52	34	related	related	ADJ
gujaf-415	52	35	disclosures	disclosure	NOUN
gujaf-415	52	36	comply	comply	VERB
gujaf-415	52	37	with	with	ADP
gujaf-415	52	38	generally	generally	ADV
gujaf-415	52	39	accepted	accept	VERB
gujaf-415	52	40	accounting	accounting	NOUN
gujaf-415	52	41	principles	principle	NOUN
gujaf-415	52	42	(	(	PUNCT
gujaf-415	52	43	gaap	gaap	PROPN
gujaf-415	52	44	)	)	PUNCT
gujaf-415	52	45	and	and	CCONJ
gujaf-415	52	46	are	be	AUX
gujaf-415	52	47	free	free	ADJ
gujaf-415	52	48	from	from	ADP
gujaf-415	52	49	material	material	ADJ
gujaf-415	52	50	misstatements	misstatement	NOUN
gujaf-415	52	51	due	due	ADJ
gujaf-415	52	52	to	to	ADP
gujaf-415	52	53	errors	error	NOUN
gujaf-415	52	54	or	or	CCONJ
gujaf-415	52	55	fraud	fraud	NOUN
gujaf-415	52	56	.	.	PUNCT
gujaf-415	53	1	defond	defond	PROPN
gujaf-415	53	2	&	&	CCONJ
gujaf-415	53	3	zhang	zhang	PROPN
gujaf-415	53	4	(	(	PUNCT
gujaf-415	53	5	2014	2014	NUM
gujaf-415	53	6	)	)	PUNCT
gujaf-415	53	7	argue	argue	VERB
gujaf-415	53	8	that	that	SCONJ
gujaf-415	53	9	higher	high	ADJ
gujaf-415	53	10	audit	audit	NOUN
gujaf-415	53	11	quality	quality	NOUN
gujaf-415	53	12	enhances	enhance	VERB
gujaf-415	53	13	stakeholder	stakeholder	NOUN
gujaf-415	53	14	confidence	confidence	NOUN
gujaf-415	53	15	in	in	ADP
gujaf-415	53	16	financial	financial	ADJ
gujaf-415	53	17	statements	statement	NOUN
gujaf-415	53	18	,	,	PUNCT
gujaf-415	53	19	as	as	SCONJ
gujaf-415	53	20	it	it	PRON
gujaf-415	53	21	increases	increase	VERB
gujaf-415	53	22	the	the	DET
gujaf-415	53	23	likelihood	likelihood	NOUN
gujaf-415	53	24	that	that	SCONJ
gujaf-415	53	25	these	these	DET
gujaf-415	53	26	statements	statement	NOUN
gujaf-415	53	27	accurately	accurately	ADV
gujaf-415	53	28	reflect	reflect	VERB
gujaf-415	53	29	a	a	DET
gujaf-415	53	30	company	company	NOUN
gujaf-415	53	31	's	's	PART
gujaf-415	53	32	underlying	underlie	VERB
gujaf-415	53	33	economic	economic	ADJ
gujaf-415	53	34	reality	reality	NOUN
gujaf-415	53	35	within	within	ADP
gujaf-415	53	36	the	the	DET
gujaf-415	53	37	constraints	constraint	NOUN
gujaf-415	53	38	of	of	ADP
gujaf-415	53	39	its	its	PRON
gujaf-415	53	40	financial	financial	ADJ
gujaf-415	53	41	reporting	reporting	NOUN
gujaf-415	53	42	system	system	NOUN
gujaf-415	53	43	and	and	CCONJ
gujaf-415	53	44	inherent	inherent	ADJ
gujaf-415	53	45	characteristics	characteristic	NOUN
gujaf-415	53	46	.	.	PUNCT
gujaf-415	54	1	earnings	earning	NOUN
gujaf-415	54	2	management	management	NOUN
gujaf-415	54	3	to	to	PART
gujaf-415	54	4	meet	meet	VERB
gujaf-415	54	5	internal	internal	ADJ
gujaf-415	54	6	organizational	organizational	ADJ
gujaf-415	54	7	goals	goal	NOUN
gujaf-415	54	8	,	,	PUNCT
gujaf-415	54	9	external	external	ADJ
gujaf-415	54	10	customer	customer	NOUN
gujaf-415	54	11	expectations	expectation	NOUN
gujaf-415	54	12	,	,	PUNCT
gujaf-415	54	13	the	the	DET
gujaf-415	54	14	need	need	NOUN
gujaf-415	54	15	for	for	ADP
gujaf-415	54	16	income	income	NOUN
gujaf-415	54	17	smoothing	smoothing	NOUN
gujaf-415	54	18	and	and	CCONJ
gujaf-415	54	19	window	window	NOUN
gujaf-415	54	20	dressing	dressing	NOUN
gujaf-415	54	21	for	for	ADP
gujaf-415	54	22	loan	loan	NOUN
gujaf-415	54	23	or	or	CCONJ
gujaf-415	54	24	initial	initial	ADJ
gujaf-415	54	25	public	public	ADJ
gujaf-415	54	26	offering	offering	NOUN
gujaf-415	54	27	purposes	purpose	NOUN
gujaf-415	54	28	,	,	PUNCT
gujaf-415	54	29	increase	increase	VERB
gujaf-415	54	30	stock	stock	NOUN
gujaf-415	54	31	price	price	NOUN
gujaf-415	54	32	,	,	PUNCT
gujaf-415	54	33	and	and	CCONJ
gujaf-415	54	34	lobby	lobby	NOUN
gujaf-415	54	35	for	for	ADP
gujaf-415	54	36	government	government	NOUN
gujaf-415	54	37	subsidies	subsidy	NOUN
gujaf-415	54	38	,	,	PUNCT
gujaf-415	54	39	managers	manager	NOUN
gujaf-415	54	40	engage	engage	VERB
gujaf-415	54	41	in	in	ADP
gujaf-415	54	42	earnings	earning	NOUN
gujaf-415	54	43	management	management	NOUN
gujaf-415	54	44	practices	practice	NOUN
gujaf-415	54	45	(	(	PUNCT
gujaf-415	54	46	subramanyam	subramanyam	NOUN
gujaf-415	54	47	,	,	PUNCT
gujaf-415	54	48	2014	2014	NUM
gujaf-415	54	49	)	)	PUNCT
gujaf-415	54	50	.	.	PUNCT
gujaf-415	55	1	the	the	DET
gujaf-415	55	2	ability	ability	NOUN
gujaf-415	55	3	of	of	ADP
gujaf-415	55	4	managers	manager	NOUN
gujaf-415	55	5	to	to	PART
gujaf-415	55	6	approximate	approximate	VERB
gujaf-415	55	7	and	and	CCONJ
gujaf-415	55	8	forecast	forecast	VERB
gujaf-415	55	9	accounting	accounting	NOUN
gujaf-415	55	10	statistics	statistic	NOUN
gujaf-415	55	11	that	that	PRON
gujaf-415	55	12	might	might	AUX
gujaf-415	55	13	not	not	PART
gujaf-415	55	14	accurately	accurately	ADV
gujaf-415	55	15	reflect	reflect	VERB
gujaf-415	55	16	a	a	DET
gujaf-415	55	17	company	company	NOUN
gujaf-415	55	18	's	's	PART
gujaf-415	55	19	actual	actual	ADJ
gujaf-415	55	20	economic	economic	ADJ
gujaf-415	55	21	environment	environment	NOUN
gujaf-415	55	22	is	be	AUX
gujaf-415	55	23	made	make	VERB
gujaf-415	55	24	possible	possible	ADJ
gujaf-415	55	25	by	by	ADP
gujaf-415	55	26	the	the	DET
gujaf-415	55	27	flexibility	flexibility	NOUN
gujaf-415	55	28	of	of	ADP
gujaf-415	55	29	accounting	accounting	NOUN
gujaf-415	55	30	standards	standard	NOUN
gujaf-415	55	31	(	(	PUNCT
gujaf-415	55	32	arun	arun	PROPN
gujaf-415	55	33	,	,	PUNCT
gujaf-415	55	34	et	et	PROPN
gujaf-415	55	35	al	al	PROPN
gujaf-415	55	36	.	.	PROPN
gujaf-415	55	37	,	,	PUNCT
gujaf-415	55	38	2015	2015	NUM
gujaf-415	55	39	)	)	PUNCT
gujaf-415	55	40	.	.	PUNCT
gujaf-415	56	1	earnings	earning	NOUN
gujaf-415	56	2	management	management	NOUN
gujaf-415	56	3	is	be	AUX
gujaf-415	56	4	intended	intend	VERB
gujaf-415	56	5	to	to	PART
gujaf-415	56	6	deceive	deceive	VERB
gujaf-415	56	7	stakeholders	stakeholder	NOUN
gujaf-415	56	8	about	about	ADP
gujaf-415	56	9	the	the	DET
gujaf-415	56	10	company	company	NOUN
gujaf-415	56	11	’s	’s	PART
gujaf-415	56	12	true	true	ADJ
gujaf-415	56	13	economic	economic	ADJ
gujaf-415	56	14	performance	performance	NOUN
gujaf-415	56	15	or	or	CCONJ
gujaf-415	56	16	to	to	PART
gujaf-415	56	17	sway	sway	VERB
gujaf-415	56	18	the	the	DET
gujaf-415	56	19	results	result	NOUN
gujaf-415	56	20	of	of	ADP
gujaf-415	56	21	contracts	contract	NOUN
gujaf-415	56	22	that	that	PRON
gujaf-415	56	23	rely	rely	VERB
gujaf-415	56	24	on	on	ADP
gujaf-415	56	25	disclosed	disclose	VERB
gujaf-415	56	26	accounting	accounting	NOUN
gujaf-415	56	27	data	datum	NOUN
gujaf-415	56	28	(	(	PUNCT
gujaf-415	56	29	shadrach	shadrach	NOUN
gujaf-415	56	30	&	&	CCONJ
gujaf-415	56	31	yakura	yakura	NOUN
gujaf-415	56	32	,	,	PUNCT
gujaf-415	56	33	2021	2021	NUM
gujaf-415	56	34	)	)	PUNCT
gujaf-415	56	35	.	.	PUNCT
gujaf-415	57	1	companies	company	NOUN
gujaf-415	57	2	engage	engage	VERB
gujaf-415	57	3	in	in	ADP
gujaf-415	57	4	earnings	earning	NOUN
gujaf-415	57	5	manipulation	manipulation	NOUN
gujaf-415	57	6	to	to	PART
gujaf-415	57	7	cover	cover	VERB
gujaf-415	57	8	up	up	ADP
gujaf-415	57	9	financial	financial	ADJ
gujaf-415	57	10	reporting	reporting	NOUN
gujaf-415	57	11	that	that	PRON
gujaf-415	57	12	differs	differ	VERB
gujaf-415	57	13	from	from	ADP
gujaf-415	57	14	actual	actual	ADJ
gujaf-415	57	15	performance	performance	NOUN
gujaf-415	57	16	(	(	PUNCT
gujaf-415	57	17	price	price	NOUN
gujaf-415	57	18	&	&	CCONJ
gujaf-415	57	19	sun	sun	NOUN
gujaf-415	57	20	,	,	PUNCT
gujaf-415	57	21	2017	2017	NUM
gujaf-415	57	22	)	)	PUNCT
gujaf-415	57	23	.	.	PUNCT
gujaf-415	58	1	earnings	earning	NOUN
gujaf-415	58	2	management	management	NOUN
gujaf-415	58	3	decreases	decrease	VERB
gujaf-415	58	4	corporate	corporate	ADJ
gujaf-415	58	5	value	value	NOUN
gujaf-415	58	6	,	,	PUNCT
gujaf-415	58	7	generates	generate	VERB
gujaf-415	58	8	stockholder	stockholder	NOUN
gujaf-415	58	9	,	,	PUNCT
gujaf-415	58	10	investor	investor	NOUN
gujaf-415	58	11	,	,	PUNCT
gujaf-415	58	12	and	and	CCONJ
gujaf-415	58	13	other	other	ADJ
gujaf-415	58	14	partner	partner	NOUN
gujaf-415	58	15	misfortune	misfortune	NOUN
gujaf-415	58	16	,	,	PUNCT
gujaf-415	58	17	and	and	CCONJ
gujaf-415	58	18	intensifies	intensify	VERB
gujaf-415	58	19	regulatory	regulatory	ADJ
gujaf-415	58	20	authority	authority	NOUN
gujaf-415	58	21	monitoring	monitoring	NOUN
gujaf-415	58	22	and	and	CCONJ
gujaf-415	58	23	activist	activist	ADJ
gujaf-415	58	24	scrutiny	scrutiny	NOUN
gujaf-415	58	25	(	(	PUNCT
gujaf-415	58	26	price	price	NOUN
gujaf-415	58	27	&	&	CCONJ
gujaf-415	58	28	sun	sun	NOUN
gujaf-415	58	29	,	,	PUNCT
gujaf-415	58	30	2017	2017	NUM
gujaf-415	58	31	)	)	PUNCT
gujaf-415	58	32	.	.	PUNCT
gujaf-415	59	1	to	to	PART
gujaf-415	59	2	maximize	maximize	VERB
gujaf-415	59	3	company	company	NOUN
gujaf-415	59	4	value	value	NOUN
gujaf-415	59	5	,	,	PUNCT
gujaf-415	59	6	boost	boost	VERB
gujaf-415	59	7	corporate	corporate	ADJ
gujaf-415	59	8	managers	manager	NOUN
gujaf-415	59	9	'	'	PART
gujaf-415	59	10	income	income	NOUN
gujaf-415	59	11	and	and	CCONJ
gujaf-415	59	12	job	job	NOUN
gujaf-415	59	13	security	security	NOUN
gujaf-415	59	14	,	,	PUNCT
gujaf-415	59	15	prevent	prevent	VERB
gujaf-415	59	16	unpleasant	unpleasant	ADJ
gujaf-415	59	17	earnings	earning	NOUN
gujaf-415	59	18	surprises	surprise	NOUN
gujaf-415	59	19	,	,	PUNCT
gujaf-415	59	20	and	and	CCONJ
gujaf-415	59	21	avoid	avoid	VERB
gujaf-415	59	22	reporting	report	VERB
gujaf-415	59	23	losses	loss	NOUN
gujaf-415	59	24	and	and	CCONJ
gujaf-415	59	25	declining	decline	VERB
gujaf-415	59	26	earnings	earning	NOUN
gujaf-415	59	27	,	,	PUNCT
gujaf-415	59	28	executives	executive	NOUN
gujaf-415	59	29	are	be	AUX
gujaf-415	59	30	incentivized	incentivize	VERB
gujaf-415	59	31	to	to	PART
gujaf-415	59	32	manipulate	manipulate	VERB
gujaf-415	59	33	results	result	NOUN
gujaf-415	59	34	(	(	PUNCT
gujaf-415	59	35	healy	healy	PROPN
gujaf-415	59	36	&	&	CCONJ
gujaf-415	59	37	wahlen	wahlen	PROPN
gujaf-415	59	38	,	,	PUNCT
gujaf-415	59	39	1999	1999	NUM
gujaf-415	59	40	;	;	PUNCT
gujaf-415	59	41	park	park	NOUN
gujaf-415	59	42	&	&	CCONJ
gujaf-415	59	43	shin	shin	PROPN
gujaf-415	59	44	,	,	PUNCT
gujaf-415	59	45	2018	2018	NUM
gujaf-415	59	46	)	)	PUNCT
gujaf-415	59	47	.	.	PUNCT
gujaf-415	60	1	empirical	empirical	ADJ
gujaf-415	60	2	review	review	NOUN
gujaf-415	60	3	pharm	pharm	PROPN
gujaf-415	60	4	et	et	PROPN
gujaf-415	60	5	al	al	PROPN
gujaf-415	60	6	.	.	PROPN
gujaf-415	61	1	(	(	PUNCT
gujaf-415	61	2	2022	2022	NUM
gujaf-415	61	3	)	)	PUNCT
gujaf-415	61	4	investigated	investigate	VERB
gujaf-415	61	5	the	the	DET
gujaf-415	61	6	relationship	relationship	NOUN
gujaf-415	61	7	between	between	ADP
gujaf-415	61	8	corporate	corporate	ADJ
gujaf-415	61	9	governance	governance	NOUN
gujaf-415	61	10	and	and	CCONJ
gujaf-415	61	11	earnings	earning	NOUN
gujaf-415	61	12	management	management	NOUN
gujaf-415	61	13	in	in	ADP
gujaf-415	61	14	vietnam	vietnam	PROPN
gujaf-415	61	15	's	's	PART
gujaf-415	61	16	non	non	ADJ
gujaf-415	61	17	-	-	ADJ
gujaf-415	61	18	financial	financial	ADJ
gujaf-415	61	19	sector	sector	NOUN
gujaf-415	61	20	.	.	PUNCT
gujaf-415	62	1	their	their	PRON
gujaf-415	62	2	study	study	NOUN
gujaf-415	62	3	examined	examine	VERB
gujaf-415	62	4	658	658	NUM
gujaf-415	62	5	listed	list	VERB
gujaf-415	62	6	companies	company	NOUN
gujaf-415	62	7	from	from	ADP
gujaf-415	62	8	2015	2015	NUM
gujaf-415	62	9	to	to	ADP
gujaf-415	62	10	2019	2019	NUM
gujaf-415	62	11	,	,	PUNCT
gujaf-415	62	12	using	use	VERB
gujaf-415	62	13	board	board	NOUN
gujaf-415	62	14	size	size	NOUN
gujaf-415	62	15	,	,	PUNCT
gujaf-415	62	16	independence	independence	NOUN
gujaf-415	62	17	,	,	PUNCT
gujaf-415	62	18	ceo	ceo	NOUN
gujaf-415	62	19	duality	duality	NOUN
gujaf-415	62	20	,	,	PUNCT
gujaf-415	62	21	and	and	CCONJ
gujaf-415	62	22	managerial	managerial	ADJ
gujaf-415	62	23	ownership	ownership	NOUN
gujaf-415	62	24	as	as	ADP
gujaf-415	62	25	proxies	proxy	NOUN
gujaf-415	62	26	for	for	ADP
gujaf-415	62	27	corporate	corporate	ADJ
gujaf-415	62	28	governance	governance	NOUN
gujaf-415	62	29	,	,	PUNCT
gujaf-415	62	30	while	while	SCONJ
gujaf-415	62	31	discretionary	discretionary	ADJ
gujaf-415	62	32	and	and	CCONJ
gujaf-415	62	33	non	non	ADJ
gujaf-415	62	34	-	-	ADJ
gujaf-415	62	35	discretionary	discretionary	ADJ
gujaf-415	62	36	accruals	accrual	NOUN
gujaf-415	62	37	represented	represent	VERB
gujaf-415	62	38	earnings	earning	NOUN
gujaf-415	62	39	management	management	NOUN
gujaf-415	62	40	.	.	PUNCT
gujaf-415	63	1	employing	employ	VERB
gujaf-415	63	2	a	a	DET
gujaf-415	63	3	fixed	fix	VERB
gujaf-415	63	4	effect	effect	NOUN
gujaf-415	63	5	estimation	estimation	NOUN
gujaf-415	63	6	technique	technique	NOUN
gujaf-415	63	7	,	,	PUNCT
gujaf-415	63	8	they	they	PRON
gujaf-415	63	9	found	find	VERB
gujaf-415	63	10	that	that	SCONJ
gujaf-415	63	11	larger	large	ADJ
gujaf-415	63	12	boards	board	NOUN
gujaf-415	63	13	,	,	PUNCT
gujaf-415	63	14	more	more	ADV
gujaf-415	63	15	independent	independent	ADJ
gujaf-415	63	16	boards	board	NOUN
gujaf-415	63	17	,	,	PUNCT
gujaf-415	63	18	and	and	CCONJ
gujaf-415	63	19	higher	high	ADJ
gujaf-415	63	20	audit	audit	NOUN
gujaf-415	63	21	quality	quality	NOUN
gujaf-415	63	22	(	(	PUNCT
gujaf-415	63	23	particularly	particularly	ADV
gujaf-415	63	24	big	big	ADJ
gujaf-415	63	25	4	4	NUM
gujaf-415	63	26	auditors	auditor	NOUN
gujaf-415	63	27	)	)	PUNCT
gujaf-415	63	28	were	be	AUX
gujaf-415	63	29	associated	associate	VERB
gujaf-415	63	30	with	with	ADP
gujaf-415	63	31	reduced	reduce	VERB
gujaf-415	63	32	earnings	earning	NOUN
gujaf-415	63	33	management	management	NOUN
gujaf-415	63	34	practices	practice	NOUN
gujaf-415	63	35	.	.	PUNCT
gujaf-415	64	1	conversely	conversely	ADV
gujaf-415	64	2	,	,	PUNCT
gujaf-415	64	3	the	the	DET
gujaf-415	64	4	study	study	NOUN
gujaf-415	64	5	revealed	reveal	VERB
gujaf-415	64	6	that	that	SCONJ
gujaf-415	64	7	larger	large	ADJ
gujaf-415	64	8	firms	firm	NOUN
gujaf-415	64	9	and	and	CCONJ
gujaf-415	64	10	those	those	PRON
gujaf-415	64	11	with	with	ADP
gujaf-415	64	12	better	well	ADJ
gujaf-415	64	13	financial	financial	ADJ
gujaf-415	64	14	performance	performance	NOUN
gujaf-415	64	15	were	be	AUX
gujaf-415	64	16	more	more	ADV
gujaf-415	64	17	likely	likely	ADJ
gujaf-415	64	18	to	to	PART
gujaf-415	64	19	engage	engage	VERB
gujaf-415	64	20	in	in	ADP
gujaf-415	64	21	earnings	earning	NOUN
gujaf-415	64	22	management	management	NOUN
gujaf-415	64	23	,	,	PUNCT
gujaf-415	64	24	possibly	possibly	ADV
gujaf-415	64	25	to	to	PART
gujaf-415	64	26	maintain	maintain	VERB
gujaf-415	64	27	their	their	PRON
gujaf-415	64	28	market	market	NOUN
gujaf-415	64	29	image	image	NOUN
gujaf-415	64	30	and	and	CCONJ
gujaf-415	64	31	demonstrate	demonstrate	VERB
gujaf-415	64	32	sustainable	sustainable	ADJ
gujaf-415	64	33	corporate	corporate	ADJ
gujaf-415	64	34	value	value	NOUN
gujaf-415	64	35	.	.	PUNCT
gujaf-415	65	1	these	these	DET
gujaf-415	65	2	findings	finding	NOUN
gujaf-415	65	3	suggest	suggest	VERB
gujaf-415	65	4	a	a	DET
gujaf-415	65	5	complex	complex	ADJ
gujaf-415	65	6	interplay	interplay	NOUN
gujaf-415	65	7	between	between	ADP
gujaf-415	65	8	governance	governance	NOUN
gujaf-415	65	9	structures	structure	NOUN
gujaf-415	65	10	,	,	PUNCT
gujaf-415	65	11	firm	firm	ADJ
gujaf-415	65	12	characteristics	characteristic	NOUN
gujaf-415	65	13	,	,	PUNCT
gujaf-415	65	14	and	and	CCONJ
gujaf-415	65	15	financial	financial	ADJ
gujaf-415	65	16	reporting	reporting	NOUN
gujaf-415	65	17	practices	practice	NOUN
gujaf-415	65	18	in	in	ADP
gujaf-415	65	19	vietnamese	vietnamese	ADJ
gujaf-415	65	20	companies	company	NOUN
gujaf-415	65	21	.	.	PUNCT
gujaf-415	66	1	gusau	gusau	PROPN
gujaf-415	66	2	journal	journal	PROPN
gujaf-415	66	3	of	of	ADP
gujaf-415	66	4	accounting	accounting	NOUN
gujaf-415	66	5	and	and	CCONJ
gujaf-415	66	6	finance	finance	NOUN
gujaf-415	66	7	,	,	PUNCT
gujaf-415	66	8	vol.6	vol.6	PROPN
gujaf-415	66	9	,	,	PUNCT
gujaf-415	66	10	issue	issue	NOUN
gujaf-415	66	11	2	2	NUM
gujaf-415	66	12	,	,	PUNCT
gujaf-415	66	13	april	april	PROPN
gujaf-415	66	14	,	,	PUNCT
gujaf-415	66	15	2025	2025	NUM
gujaf-415	66	16	54	54	NUM
gujaf-415	66	17	kargi	kargi	NOUN
gujaf-415	66	18	and	and	CCONJ
gujaf-415	66	19	zakariya	zakariya	PROPN
gujaf-415	66	20	(	(	PUNCT
gujaf-415	66	21	2021	2021	NUM
gujaf-415	66	22	)	)	PUNCT
gujaf-415	66	23	examined	examine	VERB
gujaf-415	66	24	the	the	DET
gujaf-415	66	25	interlinkage	interlinkage	NOUN
gujaf-415	66	26	amongst	amongst	ADP
gujaf-415	66	27	free	free	ADJ
gujaf-415	66	28	cash	cash	NOUN
gujaf-415	66	29	flow	flow	NOUN
gujaf-415	66	30	,	,	PUNCT
gujaf-415	66	31	managerial	managerial	ADJ
gujaf-415	66	32	ownership	ownership	NOUN
gujaf-415	66	33	and	and	CCONJ
gujaf-415	66	34	earnings	earning	NOUN
gujaf-415	66	35	management	management	NOUN
gujaf-415	66	36	(	(	PUNCT
gujaf-415	66	37	proxied	proxie	VERB
gujaf-415	66	38	by	by	ADP
gujaf-415	66	39	discretionary	discretionary	ADJ
gujaf-415	66	40	accruals	accrual	NOUN
gujaf-415	66	41	)	)	PUNCT
gujaf-415	66	42	for	for	ADP
gujaf-415	66	43	6	6	NUM
gujaf-415	66	44	conglomerate	conglomerate	NOUN
gujaf-415	66	45	firms	firm	NOUN
gujaf-415	66	46	in	in	ADP
gujaf-415	66	47	nigeria	nigeria	PROPN
gujaf-415	66	48	spanning	span	VERB
gujaf-415	66	49	2005	2005	NUM
gujaf-415	66	50	and	and	CCONJ
gujaf-415	66	51	2017	2017	NUM
gujaf-415	66	52	.	.	PUNCT
gujaf-415	67	1	the	the	DET
gujaf-415	67	2	empirical	empirical	ADJ
gujaf-415	67	3	finding	finding	NOUN
gujaf-415	67	4	of	of	ADP
gujaf-415	67	5	the	the	DET
gujaf-415	67	6	study	study	NOUN
gujaf-415	67	7	revealed	reveal	VERB
gujaf-415	67	8	that	that	SCONJ
gujaf-415	67	9	free	free	ADJ
gujaf-415	67	10	cash	cash	NOUN
gujaf-415	67	11	flow	flow	NOUN
gujaf-415	67	12	and	and	CCONJ
gujaf-415	67	13	firm	firm	ADJ
gujaf-415	67	14	size	size	NOUN
gujaf-415	67	15	induce	induce	VERB
gujaf-415	67	16	earnings	earning	NOUN
gujaf-415	67	17	management	management	NOUN
gujaf-415	67	18	practices	practice	NOUN
gujaf-415	67	19	while	while	SCONJ
gujaf-415	67	20	managerial	managerial	ADJ
gujaf-415	67	21	ownership	ownership	NOUN
gujaf-415	67	22	reduces	reduce	VERB
gujaf-415	67	23	the	the	DET
gujaf-415	67	24	manipulation	manipulation	NOUN
gujaf-415	67	25	of	of	ADP
gujaf-415	67	26	financial	financial	ADJ
gujaf-415	67	27	information	information	NOUN
gujaf-415	67	28	by	by	ADP
gujaf-415	67	29	managers	manager	NOUN
gujaf-415	67	30	through	through	ADP
gujaf-415	67	31	effective	effective	ADJ
gujaf-415	67	32	monitoring	monitoring	NOUN
gujaf-415	67	33	.	.	PUNCT
gujaf-415	68	1	bouaziz	bouaziz	PROPN
gujaf-415	68	2	et	et	PROPN
gujaf-415	68	3	al	al	PROPN
gujaf-415	68	4	.	.	PROPN
gujaf-415	68	5	,	,	PUNCT
gujaf-415	68	6	(	(	PUNCT
gujaf-415	68	7	2020	2020	NUM
gujaf-415	68	8	)	)	PUNCT
gujaf-415	68	9	analyze	analyze	VERB
gujaf-415	68	10	the	the	DET
gujaf-415	68	11	impact	impact	NOUN
gujaf-415	68	12	of	of	ADP
gujaf-415	68	13	ceo	ceo	NOUN
gujaf-415	68	14	(	(	PUNCT
gujaf-415	68	15	proxied	proxie	VERB
gujaf-415	68	16	by	by	ADP
gujaf-415	68	17	firms	firm	NOUN
gujaf-415	68	18	’	’	PART
gujaf-415	68	19	size	size	NOUN
gujaf-415	68	20	,	,	PUNCT
gujaf-415	68	21	leverage	leverage	NOUN
gujaf-415	68	22	,	,	PUNCT
gujaf-415	68	23	age	age	NOUN
gujaf-415	68	24	,	,	PUNCT
gujaf-415	68	25	market	market	NOUN
gujaf-415	68	26	-	-	PUNCT
gujaf-415	68	27	to	to	ADP
gujaf-415	68	28	-	-	PUNCT
gujaf-415	68	29	book	book	NOUN
gujaf-415	68	30	and	and	CCONJ
gujaf-415	68	31	performance	performance	NOUN
gujaf-415	68	32	)	)	PUNCT
gujaf-415	68	33	on	on	ADP
gujaf-415	68	34	earnings	earning	NOUN
gujaf-415	68	35	management	management	NOUN
gujaf-415	68	36	(	(	PUNCT
gujaf-415	68	37	proxied	proxie	VERB
gujaf-415	68	38	by	by	ADP
gujaf-415	68	39	discretionary	discretionary	ADJ
gujaf-415	68	40	accruals	accrual	NOUN
gujaf-415	68	41	)	)	PUNCT
gujaf-415	68	42	of	of	ADP
gujaf-415	68	43	151	151	NUM
gujaf-415	68	44	listed	list	VERB
gujaf-415	68	45	french	french	ADJ
gujaf-415	68	46	enterprises	enterprise	NOUN
gujaf-415	68	47	covering	cover	VERB
gujaf-415	68	48	2006	2006	NUM
gujaf-415	68	49	and	and	CCONJ
gujaf-415	68	50	2015	2015	NUM
gujaf-415	68	51	.	.	PUNCT
gujaf-415	69	1	the	the	DET
gujaf-415	69	2	result	result	NOUN
gujaf-415	69	3	of	of	ADP
gujaf-415	69	4	the	the	DET
gujaf-415	69	5	feasible	feasible	ADJ
gujaf-415	69	6	generalized	generalized	ADJ
gujaf-415	69	7	least	least	ADJ
gujaf-415	69	8	squares	square	NOUN
gujaf-415	69	9	approach	approach	NOUN
gujaf-415	69	10	disclosed	disclose	VERB
gujaf-415	69	11	that	that	SCONJ
gujaf-415	69	12	ceo	ceo	NOUN
gujaf-415	69	13	tenure	tenure	NOUN
gujaf-415	69	14	,	,	PUNCT
gujaf-415	69	15	ceo	ceo	NOUN
gujaf-415	69	16	duality	duality	NOUN
gujaf-415	69	17	and	and	CCONJ
gujaf-415	69	18	ceo	ceo	NOUN
gujaf-415	69	19	with	with	ADP
gujaf-415	69	20	french	french	ADJ
gujaf-415	69	21	nationality	nationality	NOUN
gujaf-415	69	22	engage	engage	VERB
gujaf-415	69	23	in	in	ADP
gujaf-415	69	24	financial	financial	ADJ
gujaf-415	69	25	manipulation	manipulation	NOUN
gujaf-415	69	26	of	of	ADP
gujaf-415	69	27	records	record	NOUN
gujaf-415	69	28	,	,	PUNCT
gujaf-415	69	29	while	while	SCONJ
gujaf-415	69	30	firms	firm	NOUN
gujaf-415	69	31	with	with	ADP
gujaf-415	69	32	experienced	experienced	ADJ
gujaf-415	69	33	female	female	ADJ
gujaf-415	69	34	managers	manager	NOUN
gujaf-415	69	35	and	and	CCONJ
gujaf-415	69	36	longer	long	ADJ
gujaf-415	69	37	tenure	tenure	NOUN
gujaf-415	69	38	are	be	AUX
gujaf-415	69	39	less	less	ADV
gujaf-415	69	40	likely	likely	ADJ
gujaf-415	69	41	to	to	PART
gujaf-415	69	42	manipulate	manipulate	VERB
gujaf-415	69	43	accounting	accounting	NOUN
gujaf-415	69	44	results	result	NOUN
gujaf-415	69	45	but	but	CCONJ
gujaf-415	69	46	perk	perk	VERB
gujaf-415	69	47	up	up	ADP
gujaf-415	69	48	the	the	DET
gujaf-415	69	49	financial	financial	ADJ
gujaf-415	69	50	situation	situation	NOUN
gujaf-415	69	51	of	of	ADP
gujaf-415	69	52	a	a	DET
gujaf-415	69	53	firm	firm	NOUN
gujaf-415	69	54	.	.	PUNCT
gujaf-415	70	1	further	far	ADV
gujaf-415	70	2	,	,	PUNCT
gujaf-415	70	3	the	the	DET
gujaf-415	70	4	result	result	NOUN
gujaf-415	70	5	revealed	reveal	VERB
gujaf-415	70	6	that	that	SCONJ
gujaf-415	70	7	larger	large	ADJ
gujaf-415	70	8	firm	firm	ADJ
gujaf-415	70	9	and	and	CCONJ
gujaf-415	70	10	older	old	ADJ
gujaf-415	70	11	firms	firm	NOUN
gujaf-415	70	12	are	be	AUX
gujaf-415	70	13	less	less	ADV
gujaf-415	70	14	likely	likely	ADJ
gujaf-415	70	15	to	to	PART
gujaf-415	70	16	manipulate	manipulate	VERB
gujaf-415	70	17	accounting	accounting	NOUN
gujaf-415	70	18	results	result	NOUN
gujaf-415	70	19	while	while	SCONJ
gujaf-415	70	20	profitable	profitable	ADJ
gujaf-415	70	21	firms	firm	NOUN
gujaf-415	70	22	and	and	CCONJ
gujaf-415	70	23	firms	firm	NOUN
gujaf-415	70	24	with	with	ADP
gujaf-415	70	25	high	high	ADJ
gujaf-415	70	26	debt	debt	NOUN
gujaf-415	70	27	engage	engage	NOUN
gujaf-415	70	28	in	in	ADP
gujaf-415	70	29	earnings	earning	NOUN
gujaf-415	70	30	management	management	NOUN
gujaf-415	70	31	.	.	PUNCT
gujaf-415	71	1	shoaib	shoaib	PROPN
gujaf-415	71	2	and	and	CCONJ
gujaf-415	71	3	sidkiqui	sidkiqui	NOUN
gujaf-415	71	4	(	(	PUNCT
gujaf-415	71	5	2020	2020	NUM
gujaf-415	71	6	)	)	PUNCT
gujaf-415	71	7	examined	examine	VERB
gujaf-415	71	8	the	the	DET
gujaf-415	71	9	influence	influence	NOUN
gujaf-415	71	10	of	of	ADP
gujaf-415	71	11	earning	earn	VERB
gujaf-415	71	12	management	management	NOUN
gujaf-415	71	13	(	(	PUNCT
gujaf-415	71	14	proxied	proxie	VERB
gujaf-415	71	15	by	by	ADP
gujaf-415	71	16	discretionary	discretionary	ADJ
gujaf-415	71	17	and	and	CCONJ
gujaf-415	71	18	non	non	ADJ
gujaf-415	71	19	-	-	ADJ
gujaf-415	71	20	discretionary	discretionary	ADJ
gujaf-415	71	21	accruals	accrual	NOUN
gujaf-415	71	22	)	)	PUNCT
gujaf-415	71	23	in	in	ADP
gujaf-415	71	24	the	the	DET
gujaf-415	71	25	capital	capital	NOUN
gujaf-415	71	26	structure	structure	NOUN
gujaf-415	71	27	(	(	PUNCT
gujaf-415	71	28	proxied	proxie	VERB
gujaf-415	71	29	by	by	ADP
gujaf-415	71	30	ratio	ratio	NOUN
gujaf-415	71	31	of	of	ADP
gujaf-415	71	32	total	total	ADJ
gujaf-415	71	33	debt	debt	NOUN
gujaf-415	71	34	to	to	ADP
gujaf-415	71	35	total	total	ADJ
gujaf-415	71	36	asset)-firm	asset)-firm	NOUN
gujaf-415	71	37	performance	performance	NOUN
gujaf-415	71	38	(	(	PUNCT
gujaf-415	71	39	proxied	proxie	VERB
gujaf-415	71	40	by	by	ADP
gujaf-415	71	41	return	return	NOUN
gujaf-415	71	42	on	on	ADP
gujaf-415	71	43	asset	asset	NOUN
gujaf-415	71	44	)	)	PUNCT
gujaf-415	71	45	for	for	ADP
gujaf-415	71	46	802	802	NUM
gujaf-415	71	47	firms	firm	NOUN
gujaf-415	71	48	from	from	ADP
gujaf-415	71	49	5	5	NUM
gujaf-415	71	50	countries	country	NOUN
gujaf-415	71	51	(	(	PUNCT
gujaf-415	71	52	china	china	PROPN
gujaf-415	71	53	,	,	PUNCT
gujaf-415	71	54	india	india	PROPN
gujaf-415	71	55	,	,	PUNCT
gujaf-415	71	56	bangladesh	bangladesh	PROPN
gujaf-415	71	57	,	,	PUNCT
gujaf-415	71	58	sri	sri	PROPN
gujaf-415	71	59	lanka	lanka	PROPN
gujaf-415	71	60	,	,	PUNCT
gujaf-415	71	61	and	and	CCONJ
gujaf-415	71	62	pakistan	pakistan	PROPN
gujaf-415	71	63	)	)	PUNCT
gujaf-415	71	64	nexus	nexus	NOUN
gujaf-415	71	65	spanning	span	VERB
gujaf-415	71	66	2001	2001	NUM
gujaf-415	71	67	and	and	CCONJ
gujaf-415	71	68	2018	2018	NUM
gujaf-415	71	69	.	.	PUNCT
gujaf-415	72	1	the	the	DET
gujaf-415	72	2	weighted	weighted	ADJ
gujaf-415	72	3	least	least	ADJ
gujaf-415	72	4	square	square	ADJ
gujaf-415	72	5	estimation	estimation	NOUN
gujaf-415	72	6	technique	technique	NOUN
gujaf-415	72	7	's	's	PART
gujaf-415	72	8	findings	finding	NOUN
gujaf-415	72	9	showed	show	VERB
gujaf-415	72	10	that	that	SCONJ
gujaf-415	72	11	increasing	increase	VERB
gujaf-415	72	12	leverage	leverage	NOUN
gujaf-415	72	13	lowers	lower	VERB
gujaf-415	72	14	agency	agency	NOUN
gujaf-415	72	15	costs	cost	NOUN
gujaf-415	72	16	and	and	CCONJ
gujaf-415	72	17	improves	improve	VERB
gujaf-415	72	18	firm	firm	ADJ
gujaf-415	72	19	performance	performance	NOUN
gujaf-415	72	20	,	,	PUNCT
gujaf-415	72	21	whereas	whereas	SCONJ
gujaf-415	72	22	earnings	earning	NOUN
gujaf-415	72	23	management	management	NOUN
gujaf-415	72	24	lessens	lessen	VERB
gujaf-415	72	25	the	the	DET
gujaf-415	72	26	negative	negative	ADJ
gujaf-415	72	27	effects	effect	NOUN
gujaf-415	72	28	of	of	ADP
gujaf-415	72	29	firm	firm	ADJ
gujaf-415	72	30	size	size	NOUN
gujaf-415	72	31	growth	growth	NOUN
gujaf-415	72	32	that	that	PRON
gujaf-415	72	33	was	be	AUX
gujaf-415	72	34	induced	induce	VERB
gujaf-415	72	35	by	by	ADP
gujaf-415	72	36	management	management	NOUN
gujaf-415	72	37	manipulation	manipulation	NOUN
gujaf-415	72	38	for	for	ADP
gujaf-415	72	39	its	its	PRON
gujaf-415	72	40	benefit	benefit	NOUN
gujaf-415	72	41	.	.	PUNCT
gujaf-415	73	1	management	management	NOUN
gujaf-415	73	2	also	also	ADV
gujaf-415	73	3	tries	try	VERB
gujaf-415	73	4	to	to	PART
gujaf-415	73	5	hide	hide	VERB
gujaf-415	73	6	asset	asset	NOUN
gujaf-415	73	7	inefficiency	inefficiency	NOUN
gujaf-415	73	8	form	form	NOUN
gujaf-415	73	9	investors	investor	NOUN
gujaf-415	73	10	through	through	ADP
gujaf-415	73	11	earnings	earning	NOUN
gujaf-415	73	12	management	management	NOUN
gujaf-415	73	13	.	.	PUNCT
gujaf-415	74	1	wasan	wasan	NOUN
gujaf-415	74	2	and	and	CCONJ
gujaf-415	74	3	mulchandani	mulchandani	PROPN
gujaf-415	74	4	(	(	PUNCT
gujaf-415	74	5	2020	2020	NUM
gujaf-415	74	6	)	)	PUNCT
gujaf-415	74	7	examined	examine	VERB
gujaf-415	74	8	the	the	DET
gujaf-415	74	9	relationship	relationship	NOUN
gujaf-415	74	10	between	between	ADP
gujaf-415	74	11	earnings	earning	NOUN
gujaf-415	74	12	management	management	NOUN
gujaf-415	74	13	(	(	PUNCT
gujaf-415	74	14	proxied	proxie	VERB
gujaf-415	74	15	by	by	ADP
gujaf-415	74	16	discretionary	discretionary	ADJ
gujaf-415	74	17	accruals	accrual	NOUN
gujaf-415	74	18	)	)	PUNCT
gujaf-415	74	19	,	,	PUNCT
gujaf-415	74	20	firm	firm	ADJ
gujaf-415	74	21	-	-	PUNCT
gujaf-415	74	22	specific	specific	ADJ
gujaf-415	74	23	attributes	attribute	NOUN
gujaf-415	74	24	(	(	PUNCT
gujaf-415	74	25	proxied	proxie	VERB
gujaf-415	74	26	by	by	ADP
gujaf-415	74	27	profitability	profitability	NOUN
gujaf-415	74	28	,	,	PUNCT
gujaf-415	74	29	leverage	leverage	NOUN
gujaf-415	74	30	and	and	CCONJ
gujaf-415	74	31	liquidity	liquidity	NOUN
gujaf-415	74	32	)	)	PUNCT
gujaf-415	74	33	and	and	CCONJ
gujaf-415	74	34	corporate	corporate	ADJ
gujaf-415	74	35	governance	governance	NOUN
gujaf-415	74	36	mechanism	mechanism	NOUN
gujaf-415	74	37	(	(	PUNCT
gujaf-415	74	38	proxied	proxie	VERB
gujaf-415	74	39	by	by	ADP
gujaf-415	74	40	board	board	NOUN
gujaf-415	74	41	and	and	CCONJ
gujaf-415	74	42	udit	udit	PROPN
gujaf-415	74	43	committee	committee	PROPN
gujaf-415	74	44	size	size	NOUN
gujaf-415	74	45	,	,	PUNCT
gujaf-415	74	46	diligence	diligence	NOUN
gujaf-415	74	47	and	and	CCONJ
gujaf-415	74	48	meeting	meeting	NOUN
gujaf-415	74	49	,	,	PUNCT
gujaf-415	74	50	independent	independent	ADJ
gujaf-415	74	51	directors	director	NOUN
gujaf-415	74	52	,	,	PUNCT
gujaf-415	74	53	dual	dual	ADJ
gujaf-415	74	54	ceo	ceo	NOUN
gujaf-415	74	55	and	and	CCONJ
gujaf-415	74	56	big4	big4	NOUN
gujaf-415	74	57	auditors	auditor	NOUN
gujaf-415	74	58	)	)	PUNCT
gujaf-415	74	59	for	for	ADP
gujaf-415	74	60	182	182	NUM
gujaf-415	74	61	nonfinancial	nonfinancial	ADJ
gujaf-415	74	62	firms	firm	NOUN
gujaf-415	74	63	in	in	ADP
gujaf-415	74	64	india	india	PROPN
gujaf-415	74	65	spanning	span	VERB
gujaf-415	74	66	2001	2001	NUM
gujaf-415	74	67	and	and	CCONJ
gujaf-415	74	68	2018	2018	NUM
gujaf-415	74	69	.	.	PUNCT
gujaf-415	75	1	the	the	DET
gujaf-415	75	2	finding	finding	NOUN
gujaf-415	75	3	of	of	ADP
gujaf-415	75	4	the	the	DET
gujaf-415	75	5	panel	panel	NOUN
gujaf-415	75	6	estimator	estimator	NOUN
gujaf-415	75	7	revealed	reveal	VERB
gujaf-415	75	8	that	that	SCONJ
gujaf-415	75	9	greater	great	ADJ
gujaf-415	75	10	corporate	corporate	ADJ
gujaf-415	75	11	governance	governance	NOUN
gujaf-415	75	12	guidelines	guideline	NOUN
gujaf-415	75	13	is	be	AUX
gujaf-415	75	14	an	an	DET
gujaf-415	75	15	effective	effective	ADJ
gujaf-415	75	16	mechanism	mechanism	NOUN
gujaf-415	75	17	in	in	ADP
gujaf-415	75	18	minimizing	minimize	VERB
gujaf-415	75	19	the	the	DET
gujaf-415	75	20	misuse	misuse	NOUN
gujaf-415	75	21	of	of	ADP
gujaf-415	75	22	earnings	earning	NOUN
gujaf-415	75	23	management	management	NOUN
gujaf-415	75	24	by	by	ADP
gujaf-415	75	25	firms	firm	NOUN
gujaf-415	75	26	.	.	PUNCT
gujaf-415	76	1	the	the	DET
gujaf-415	76	2	study	study	NOUN
gujaf-415	76	3	found	find	VERB
gujaf-415	76	4	a	a	DET
gujaf-415	76	5	negative	negative	ADJ
gujaf-415	76	6	relationship	relationship	NOUN
gujaf-415	76	7	between	between	ADP
gujaf-415	76	8	leverage	leverage	NOUN
gujaf-415	76	9	and	and	CCONJ
gujaf-415	76	10	earnings	earning	NOUN
gujaf-415	76	11	management	management	NOUN
gujaf-415	76	12	for	for	ADP
gujaf-415	76	13	firm	firm	ADJ
gujaf-415	76	14	-	-	PUNCT
gujaf-415	76	15	specific	specific	ADJ
gujaf-415	76	16	characteristics	characteristic	NOUN
gujaf-415	76	17	,	,	PUNCT
gujaf-415	76	18	suggesting	suggest	VERB
gujaf-415	76	19	that	that	SCONJ
gujaf-415	76	20	managers	manager	NOUN
gujaf-415	76	21	of	of	ADP
gujaf-415	76	22	highly	highly	ADV
gujaf-415	76	23	leveraged	leveraged	ADJ
gujaf-415	76	24	firms	firm	NOUN
gujaf-415	76	25	are	be	AUX
gujaf-415	76	26	more	more	ADV
gujaf-415	76	27	prone	prone	ADJ
gujaf-415	76	28	to	to	PART
gujaf-415	76	29	use	use	VERB
gujaf-415	76	30	opportunistic	opportunistic	ADJ
gujaf-415	76	31	em	em	PRON
gujaf-415	76	32	than	than	ADP
gujaf-415	76	33	managers	manager	NOUN
gujaf-415	76	34	of	of	ADP
gujaf-415	76	35	lowleveraged	lowleveraged	ADJ
gujaf-415	76	36	firms	firm	NOUN
gujaf-415	76	37	.	.	PUNCT
gujaf-415	77	1	on	on	ADP
gujaf-415	77	2	managing	manage	VERB
gujaf-415	77	3	earnings	earning	NOUN
gujaf-415	77	4	,	,	PUNCT
gujaf-415	77	5	however	however	ADV
gujaf-415	77	6	,	,	PUNCT
gujaf-415	77	7	firm	firm	ADJ
gujaf-415	77	8	size	size	NOUN
gujaf-415	77	9	and	and	CCONJ
gujaf-415	77	10	expansion	expansion	NOUN
gujaf-415	77	11	have	have	VERB
gujaf-415	77	12	a	a	DET
gujaf-415	77	13	beneficial	beneficial	ADJ
gujaf-415	77	14	impact	impact	NOUN
gujaf-415	77	15	.	.	PUNCT
gujaf-415	78	1	abubakar	abubakar	PROPN
gujaf-415	78	2	et	et	PROPN
gujaf-415	78	3	al	al	PROPN
gujaf-415	78	4	.	.	PROPN
gujaf-415	78	5	,	,	PUNCT
gujaf-415	78	6	(	(	PUNCT
gujaf-415	78	7	2020	2020	NUM
gujaf-415	78	8	)	)	PUNCT
gujaf-415	78	9	examined	examine	VERB
gujaf-415	78	10	the	the	DET
gujaf-415	78	11	effect	effect	NOUN
gujaf-415	78	12	of	of	ADP
gujaf-415	78	13	board	board	NOUN
gujaf-415	78	14	attributes	attribute	NOUN
gujaf-415	78	15	(	(	PUNCT
gujaf-415	78	16	proxied	proxie	VERB
gujaf-415	78	17	by	by	ADP
gujaf-415	78	18	board	board	NOUN
gujaf-415	78	19	size	size	NOUN
gujaf-415	78	20	,	,	PUNCT
gujaf-415	78	21	regularity	regularity	NOUN
gujaf-415	78	22	of	of	ADP
gujaf-415	78	23	board	board	NOUN
gujaf-415	78	24	meetings	meeting	NOUN
gujaf-415	78	25	,	,	PUNCT
gujaf-415	78	26	female	female	ADJ
gujaf-415	78	27	directors	director	NOUN
gujaf-415	78	28	and	and	CCONJ
gujaf-415	78	29	skill	skill	NOUN
gujaf-415	78	30	of	of	ADP
gujaf-415	78	31	board	board	NOUN
gujaf-415	78	32	members	member	NOUN
gujaf-415	78	33	)	)	PUNCT
gujaf-415	78	34	and	and	CCONJ
gujaf-415	78	35	earnings	earning	NOUN
gujaf-415	78	36	management	management	NOUN
gujaf-415	78	37	(	(	PUNCT
gujaf-415	78	38	proxied	proxie	VERB
gujaf-415	78	39	by	by	ADP
gujaf-415	78	40	real	real	ADJ
gujaf-415	78	41	earnings	earning	NOUN
gujaf-415	78	42	management	management	NOUN
gujaf-415	78	43	)	)	PUNCT
gujaf-415	78	44	using	use	VERB
gujaf-415	78	45	a	a	DET
gujaf-415	78	46	sample	sample	NOUN
gujaf-415	78	47	of	of	ADP
gujaf-415	78	48	45	45	NUM
gujaf-415	78	49	financial	financial	ADJ
gujaf-415	78	50	enterprises	enterprise	NOUN
gujaf-415	78	51	in	in	ADP
gujaf-415	78	52	nigeria	nigeria	PROPN
gujaf-415	78	53	throughout	throughout	ADP
gujaf-415	78	54	2011	2011	NUM
gujaf-415	78	55	and	and	CCONJ
gujaf-415	78	56	2016	2016	NUM
gujaf-415	78	57	.	.	PUNCT
gujaf-415	79	1	by	by	ADP
gujaf-415	79	2	the	the	DET
gujaf-415	79	3	results	result	NOUN
gujaf-415	79	4	of	of	ADP
gujaf-415	79	5	the	the	DET
gujaf-415	79	6	pooled	pool	VERB
gujaf-415	79	7	least	least	ADJ
gujaf-415	79	8	square	square	ADJ
gujaf-415	79	9	estimation	estimation	NOUN
gujaf-415	79	10	technique	technique	NOUN
gujaf-415	79	11	,	,	PUNCT
gujaf-415	79	12	it	it	PRON
gujaf-415	79	13	is	be	AUX
gujaf-415	79	14	more	more	ADV
gujaf-415	79	15	likely	likely	ADJ
gujaf-415	79	16	that	that	SCONJ
gujaf-415	79	17	corporate	corporate	ADJ
gujaf-415	79	18	managers	manager	NOUN
gujaf-415	79	19	will	will	AUX
gujaf-415	79	20	engage	engage	VERB
gujaf-415	79	21	in	in	ADP
gujaf-415	79	22	the	the	DET
gujaf-415	79	23	practice	practice	NOUN
gujaf-415	79	24	of	of	ADP
gujaf-415	79	25	earnings	earning	NOUN
gujaf-415	79	26	management	management	NOUN
gujaf-415	79	27	the	the	PRON
gujaf-415	79	28	higher	high	ADJ
gujaf-415	79	29	the	the	DET
gujaf-415	79	30	number	number	NOUN
gujaf-415	79	31	of	of	ADP
gujaf-415	79	32	board	board	NOUN
gujaf-415	79	33	expertise	expertise	NOUN
gujaf-415	79	34	,	,	PUNCT
gujaf-415	79	35	frequency	frequency	NOUN
gujaf-415	79	36	of	of	ADP
gujaf-415	79	37	board	board	NOUN
gujaf-415	79	38	meetings	meeting	NOUN
gujaf-415	79	39	board	board	NOUN
gujaf-415	79	40	expertise	expertise	NOUN
gujaf-415	79	41	,	,	PUNCT
gujaf-415	79	42	firm	firm	ADJ
gujaf-415	79	43	frequency	frequency	NOUN
gujaf-415	79	44	of	of	ADP
gujaf-415	79	45	board	board	NOUN
gujaf-415	79	46	meetings	meeting	NOUN
gujaf-415	79	47	,	,	PUNCT
gujaf-415	79	48	board	board	NOUN
gujaf-415	79	49	expertise	expertise	NOUN
gujaf-415	79	50	,	,	PUNCT
gujaf-415	79	51	firm	firm	ADJ
gujaf-415	79	52	performance	performance	NOUN
gujaf-415	79	53	and	and	CCONJ
gujaf-415	79	54	female	female	ADJ
gujaf-415	79	55	directors	director	NOUN
gujaf-415	79	56	,	,	PUNCT
gujaf-415	79	57	firm	firm	ADJ
gujaf-415	79	58	age	age	NOUN
gujaf-415	79	59	,	,	PUNCT
gujaf-415	79	60	and	and	CCONJ
gujaf-415	79	61	leverage	leverage	NOUN
gujaf-415	79	62	.	.	PUNCT
gujaf-415	80	1	gusau	gusau	ADJ
gujaf-415	80	2	journal	journal	PROPN
gujaf-415	80	3	of	of	ADP
gujaf-415	80	4	accounting	accounting	NOUN
gujaf-415	80	5	and	and	CCONJ
gujaf-415	80	6	finance	finance	NOUN
gujaf-415	80	7	,	,	PUNCT
gujaf-415	80	8	vol.6	vol.6	PROPN
gujaf-415	80	9	,	,	PUNCT
gujaf-415	80	10	issue	issue	NOUN
gujaf-415	80	11	2	2	NUM
gujaf-415	80	12	,	,	PUNCT
gujaf-415	80	13	april	april	PROPN
gujaf-415	80	14	,	,	PUNCT
gujaf-415	80	15	2025	2025	NUM
gujaf-415	80	16	55	55	NUM
gujaf-415	80	17	obigbami	obigbami	NOUN
gujaf-415	80	18	et	et	PROPN
gujaf-415	80	19	al	al	PROPN
gujaf-415	80	20	(	(	PUNCT
gujaf-415	80	21	2016	2016	NUM
gujaf-415	80	22	)	)	PUNCT
gujaf-415	80	23	examined	examine	VERB
gujaf-415	80	24	the	the	DET
gujaf-415	80	25	role	role	NOUN
gujaf-415	80	26	of	of	ADP
gujaf-415	80	27	board	board	NOUN
gujaf-415	80	28	structure	structure	NOUN
gujaf-415	80	29	on	on	ADP
gujaf-415	80	30	earnings	earning	NOUN
gujaf-415	80	31	management	management	NOUN
gujaf-415	80	32	with	with	ADP
gujaf-415	80	33	a	a	DET
gujaf-415	80	34	sample	sample	NOUN
gujaf-415	80	35	of	of	ADP
gujaf-415	80	36	137	137	NUM
gujaf-415	80	37	firms	firm	NOUN
gujaf-415	80	38	in	in	ADP
gujaf-415	80	39	nigeria	nigeria	PROPN
gujaf-415	80	40	over	over	ADP
gujaf-415	80	41	the	the	DET
gujaf-415	80	42	period	period	NOUN
gujaf-415	80	43	of	of	ADP
gujaf-415	80	44	2003	2003	NUM
gujaf-415	80	45	and	and	CCONJ
gujaf-415	80	46	2010	2010	NUM
gujaf-415	80	47	.	.	PUNCT
gujaf-415	81	1	with	with	ADP
gujaf-415	81	2	the	the	DET
gujaf-415	81	3	aid	aid	NOUN
gujaf-415	81	4	of	of	ADP
gujaf-415	81	5	the	the	DET
gujaf-415	81	6	panel	panel	NOUN
gujaf-415	81	7	least	least	ADJ
gujaf-415	81	8	squares	square	NOUN
gujaf-415	81	9	method	method	NOUN
gujaf-415	81	10	,	,	PUNCT
gujaf-415	81	11	it	it	PRON
gujaf-415	81	12	was	be	AUX
gujaf-415	81	13	determined	determine	VERB
gujaf-415	81	14	that	that	SCONJ
gujaf-415	81	15	in	in	ADP
gujaf-415	81	16	nigeria	nigeria	PROPN
gujaf-415	81	17	,	,	PUNCT
gujaf-415	81	18	board	board	NOUN
gujaf-415	81	19	meetings	meeting	NOUN
gujaf-415	81	20	and	and	CCONJ
gujaf-415	81	21	the	the	DET
gujaf-415	81	22	dualization	dualization	NOUN
gujaf-415	81	23	of	of	ADP
gujaf-415	81	24	the	the	DET
gujaf-415	81	25	ceo	ceo	NOUN
gujaf-415	81	26	and	and	CCONJ
gujaf-415	81	27	chairman	chairman	NOUN
gujaf-415	81	28	positions	position	NOUN
gujaf-415	81	29	intensify	intensify	VERB
gujaf-415	81	30	earnings	earning	NOUN
gujaf-415	81	31	management	management	NOUN
gujaf-415	81	32	techniques	technique	NOUN
gujaf-415	81	33	while	while	SCONJ
gujaf-415	81	34	board	board	NOUN
gujaf-415	81	35	size	size	NOUN
gujaf-415	81	36	,	,	PUNCT
gujaf-415	81	37	gender	gender	NOUN
gujaf-415	81	38	,	,	PUNCT
gujaf-415	81	39	and	and	CCONJ
gujaf-415	81	40	composition	composition	NOUN
gujaf-415	81	41	diminish	diminish	VERB
gujaf-415	81	42	them	they	PRON
gujaf-415	81	43	.	.	PUNCT
gujaf-415	82	1	ojugbeli	ojugbeli	ADJ
gujaf-415	82	2	(	(	PUNCT
gujaf-415	82	3	2018	2018	NUM
gujaf-415	82	4	)	)	PUNCT
gujaf-415	82	5	investigated	investigate	VERB
gujaf-415	82	6	the	the	DET
gujaf-415	82	7	link	link	NOUN
gujaf-415	82	8	between	between	ADP
gujaf-415	82	9	corporate	corporate	ADJ
gujaf-415	82	10	structure	structure	NOUN
gujaf-415	82	11	and	and	CCONJ
gujaf-415	82	12	earnings	earning	NOUN
gujaf-415	82	13	management	management	NOUN
gujaf-415	82	14	(	(	PUNCT
gujaf-415	82	15	proxied	proxie	VERB
gujaf-415	82	16	by	by	ADP
gujaf-415	82	17	discretionary	discretionary	ADJ
gujaf-415	82	18	accruals	accrual	NOUN
gujaf-415	82	19	)	)	PUNCT
gujaf-415	82	20	for	for	ADP
gujaf-415	82	21	nine	nine	NUM
gujaf-415	82	22	oil	oil	NOUN
gujaf-415	82	23	and	and	CCONJ
gujaf-415	82	24	gas	gas	NOUN
gujaf-415	82	25	firms	firm	NOUN
gujaf-415	82	26	in	in	ADP
gujaf-415	82	27	nigeria	nigeria	PROPN
gujaf-415	82	28	for	for	ADP
gujaf-415	82	29	the	the	DET
gujaf-415	82	30	period	period	NOUN
gujaf-415	82	31	of	of	ADP
gujaf-415	82	32	2009	2009	NUM
gujaf-415	82	33	and	and	CCONJ
gujaf-415	82	34	2016	2016	NUM
gujaf-415	82	35	.	.	PUNCT
gujaf-415	83	1	according	accord	VERB
gujaf-415	83	2	to	to	ADP
gujaf-415	83	3	the	the	DET
gujaf-415	83	4	report	report	NOUN
gujaf-415	83	5	,	,	PUNCT
gujaf-415	83	6	ceo	ceo	NOUN
gujaf-415	83	7	and	and	CCONJ
gujaf-415	83	8	managerial	managerial	ADJ
gujaf-415	83	9	ownership	ownership	NOUN
gujaf-415	83	10	as	as	ADV
gujaf-415	83	11	well	well	ADV
gujaf-415	83	12	as	as	ADP
gujaf-415	83	13	an	an	DET
gujaf-415	83	14	independent	independent	ADJ
gujaf-415	83	15	audit	audit	NOUN
gujaf-415	83	16	committee	committee	NOUN
gujaf-415	83	17	,	,	PUNCT
gujaf-415	83	18	encourage	encourage	VERB
gujaf-415	83	19	earnings	earning	NOUN
gujaf-415	83	20	management	management	NOUN
gujaf-415	83	21	.	.	PUNCT
gujaf-415	84	1	ibrahim	ibrahim	PROPN
gujaf-415	84	2	et	et	PROPN
gujaf-415	84	3	al	al	PROPN
gujaf-415	84	4	.	.	PROPN
gujaf-415	84	5	,	,	PUNCT
gujaf-415	84	6	(	(	PUNCT
gujaf-415	84	7	2015	2015	NUM
gujaf-415	84	8	)	)	PUNCT
gujaf-415	84	9	investigated	investigate	VERB
gujaf-415	84	10	the	the	DET
gujaf-415	84	11	effect	effect	NOUN
gujaf-415	84	12	of	of	ADP
gujaf-415	84	13	audit	audit	NOUN
gujaf-415	84	14	committee	committee	NOUN
gujaf-415	84	15	attributes	attribute	NOUN
gujaf-415	84	16	(	(	PUNCT
gujaf-415	84	17	proxied	proxie	VERB
gujaf-415	84	18	by	by	ADP
gujaf-415	84	19	audit	audit	NOUN
gujaf-415	84	20	committee	committee	NOUN
gujaf-415	84	21	expertise	expertise	NOUN
gujaf-415	84	22	,	,	PUNCT
gujaf-415	84	23	independence	independence	NOUN
gujaf-415	84	24	,	,	PUNCT
gujaf-415	84	25	meeting	meeting	NOUN
gujaf-415	84	26	and	and	CCONJ
gujaf-415	84	27	size	size	NOUN
gujaf-415	84	28	)	)	PUNCT
gujaf-415	84	29	on	on	ADP
gujaf-415	84	30	real	real	ADJ
gujaf-415	84	31	earnings	earning	NOUN
gujaf-415	84	32	management	management	NOUN
gujaf-415	84	33	of	of	ADP
gujaf-415	84	34	20	20	NUM
gujaf-415	84	35	quoted	quote	VERB
gujaf-415	84	36	manufacturing	manufacturing	NOUN
gujaf-415	84	37	firms	firm	NOUN
gujaf-415	84	38	in	in	ADP
gujaf-415	84	39	nigeria	nigeria	PROPN
gujaf-415	84	40	for	for	ADP
gujaf-415	84	41	2008	2008	NUM
gujaf-415	84	42	and	and	CCONJ
gujaf-415	84	43	2013	2013	NUM
gujaf-415	84	44	.	.	PUNCT
gujaf-415	85	1	the	the	DET
gujaf-415	85	2	study	study	NOUN
gujaf-415	85	3	established	establish	VERB
gujaf-415	85	4	that	that	SCONJ
gujaf-415	85	5	the	the	DET
gujaf-415	85	6	expertise	expertise	NOUN
gujaf-415	85	7	of	of	ADP
gujaf-415	85	8	the	the	DET
gujaf-415	85	9	audit	audit	NOUN
gujaf-415	85	10	committee	committee	NOUN
gujaf-415	85	11	minimizes	minimize	VERB
gujaf-415	85	12	real	real	ADJ
gujaf-415	85	13	earnings	earning	NOUN
gujaf-415	85	14	management	management	NOUN
gujaf-415	85	15	in	in	ADP
gujaf-415	85	16	nigerian	nigerian	ADJ
gujaf-415	85	17	manufacturing	manufacturing	NOUN
gujaf-415	85	18	firms	firm	NOUN
gujaf-415	85	19	.	.	PUNCT
gujaf-415	86	1	abdulsalam	abdulsalam	PROPN
gujaf-415	86	2	and	and	CCONJ
gujaf-415	86	3	babangida	babangida	ADJ
gujaf-415	86	4	(	(	PUNCT
gujaf-415	86	5	2020	2020	NUM
gujaf-415	86	6	)	)	PUNCT
gujaf-415	86	7	investigated	investigate	VERB
gujaf-415	86	8	the	the	DET
gujaf-415	86	9	role	role	NOUN
gujaf-415	86	10	of	of	ADP
gujaf-415	86	11	firm	firm	ADJ
gujaf-415	86	12	sales	sale	NOUN
gujaf-415	86	13	and	and	CCONJ
gujaf-415	86	14	size	size	NOUN
gujaf-415	86	15	on	on	ADP
gujaf-415	86	16	the	the	DET
gujaf-415	86	17	sustainability	sustainability	NOUN
gujaf-415	86	18	of	of	ADP
gujaf-415	86	19	reporting	reporting	NOUN
gujaf-415	86	20	practice	practice	NOUN
gujaf-415	86	21	(	(	PUNCT
gujaf-415	86	22	proxied	proxie	VERB
gujaf-415	86	23	by	by	ADP
gujaf-415	86	24	return	return	NOUN
gujaf-415	86	25	on	on	ADP
gujaf-415	86	26	assets	asset	NOUN
gujaf-415	86	27	,	,	PUNCT
gujaf-415	86	28	net	net	ADJ
gujaf-415	86	29	profit	profit	NOUN
gujaf-415	86	30	margin	margin	NOUN
gujaf-415	86	31	,	,	PUNCT
gujaf-415	86	32	and	and	CCONJ
gujaf-415	86	33	return	return	VERB
gujaf-415	86	34	on	on	ADP
gujaf-415	86	35	equity	equity	NOUN
gujaf-415	86	36	)	)	PUNCT
gujaf-415	86	37	using	use	VERB
gujaf-415	86	38	a	a	DET
gujaf-415	86	39	sample	sample	NOUN
gujaf-415	86	40	of	of	ADP
gujaf-415	86	41	oil	oil	NOUN
gujaf-415	86	42	and	and	CCONJ
gujaf-415	86	43	gas	gas	NOUN
gujaf-415	86	44	firms	firm	NOUN
gujaf-415	86	45	in	in	ADP
gujaf-415	86	46	nigeria	nigeria	PROPN
gujaf-415	86	47	throughout	throughout	ADP
gujaf-415	86	48	2004	2004	NUM
gujaf-415	86	49	and	and	CCONJ
gujaf-415	86	50	2018	2018	NUM
gujaf-415	86	51	.	.	PUNCT
gujaf-415	87	1	the	the	DET
gujaf-415	87	2	empirical	empirical	ADJ
gujaf-415	87	3	findings	finding	NOUN
gujaf-415	87	4	of	of	ADP
gujaf-415	87	5	the	the	DET
gujaf-415	87	6	fixed	fix	VERB
gujaf-415	87	7	effect	effect	NOUN
gujaf-415	87	8	estimation	estimation	NOUN
gujaf-415	87	9	technique	technique	NOUN
gujaf-415	87	10	disclosed	disclose	VERB
gujaf-415	87	11	that	that	SCONJ
gujaf-415	87	12	firm	firm	ADJ
gujaf-415	87	13	size	size	NOUN
gujaf-415	87	14	enhances	enhance	VERB
gujaf-415	87	15	sustainability	sustainability	NOUN
gujaf-415	87	16	reporting	reporting	NOUN
gujaf-415	87	17	practices	practice	NOUN
gujaf-415	87	18	,	,	PUNCT
gujaf-415	87	19	whereas	whereas	SCONJ
gujaf-415	87	20	sales	sale	NOUN
gujaf-415	87	21	growth	growth	NOUN
gujaf-415	87	22	and	and	CCONJ
gujaf-415	87	23	leverage	leverage	NOUN
gujaf-415	87	24	lessen	lessen	VERB
gujaf-415	87	25	sustainability	sustainability	NOUN
gujaf-415	87	26	reporting	reporting	NOUN
gujaf-415	87	27	practices	practice	NOUN
gujaf-415	87	28	of	of	ADP
gujaf-415	87	29	oil	oil	NOUN
gujaf-415	87	30	and	and	CCONJ
gujaf-415	87	31	gas	gas	NOUN
gujaf-415	87	32	firms	firm	NOUN
gujaf-415	87	33	in	in	ADP
gujaf-415	87	34	nigeria	nigeria	PROPN
gujaf-415	87	35	.	.	PUNCT
gujaf-415	88	1	theoretical	theoretical	ADJ
gujaf-415	88	2	review	review	VERB
gujaf-415	88	3	positive	positive	ADJ
gujaf-415	88	4	accounting	accounting	NOUN
gujaf-415	88	5	theory	theory	NOUN
gujaf-415	88	6	according	accord	VERB
gujaf-415	88	7	to	to	ADP
gujaf-415	88	8	watts	watts	PROPN
gujaf-415	88	9	and	and	CCONJ
gujaf-415	88	10	zimmerman	zimmerman	PROPN
gujaf-415	88	11	’s	’s	PART
gujaf-415	88	12	positive	positive	ADJ
gujaf-415	88	13	accounting	accounting	NOUN
gujaf-415	88	14	theory	theory	NOUN
gujaf-415	88	15	(	(	PUNCT
gujaf-415	88	16	pat	pat	PROPN
gujaf-415	88	17	)	)	PUNCT
gujaf-415	88	18	,	,	PUNCT
gujaf-415	88	19	accounting	accounting	NOUN
gujaf-415	88	20	decisions	decision	NOUN
gujaf-415	88	21	can	can	AUX
gujaf-415	88	22	help	help	VERB
gujaf-415	88	23	with	with	ADP
gujaf-415	88	24	the	the	DET
gujaf-415	88	25	creation	creation	NOUN
gujaf-415	88	26	and	and	CCONJ
gujaf-415	88	27	execution	execution	NOUN
gujaf-415	88	28	of	of	ADP
gujaf-415	88	29	these	these	DET
gujaf-415	88	30	contracts	contract	NOUN
gujaf-415	88	31	.	.	PUNCT
gujaf-415	89	1	to	to	PART
gujaf-415	89	2	make	make	VERB
gujaf-415	89	3	the	the	DET
gujaf-415	89	4	present	present	ADJ
gujaf-415	89	5	financials	financial	NOUN
gujaf-415	89	6	appear	appear	VERB
gujaf-415	89	7	appealing	appeal	VERB
gujaf-415	89	8	enough	enough	ADV
gujaf-415	89	9	to	to	ADP
gujaf-415	89	10	various	various	ADJ
gujaf-415	89	11	contracting	contracting	NOUN
gujaf-415	89	12	organizations	organization	NOUN
gujaf-415	89	13	who	who	PRON
gujaf-415	89	14	use	use	VERB
gujaf-415	89	15	them	they	PRON
gujaf-415	89	16	to	to	PART
gujaf-415	89	17	determine	determine	VERB
gujaf-415	89	18	their	their	PRON
gujaf-415	89	19	terms	term	NOUN
gujaf-415	89	20	of	of	ADP
gujaf-415	89	21	contract	contract	NOUN
gujaf-415	89	22	and	and	CCONJ
gujaf-415	89	23	charges	charge	NOUN
gujaf-415	89	24	for	for	ADP
gujaf-415	89	25	the	the	DET
gujaf-415	89	26	firm	firm	NOUN
gujaf-415	89	27	,	,	PUNCT
gujaf-415	89	28	managers	manager	NOUN
gujaf-415	89	29	may	may	AUX
gujaf-415	89	30	report	report	VERB
gujaf-415	89	31	incomes	income	NOUN
gujaf-415	89	32	with	with	ADP
gujaf-415	89	33	slack	slack	NOUN
gujaf-415	89	34	verifiability	verifiability	NOUN
gujaf-415	89	35	while	while	SCONJ
gujaf-415	89	36	ignoring	ignore	VERB
gujaf-415	89	37	losses	loss	NOUN
gujaf-415	89	38	with	with	ADP
gujaf-415	89	39	similar	similar	ADJ
gujaf-415	89	40	characteristics	characteristic	NOUN
gujaf-415	89	41	,	,	PUNCT
gujaf-415	89	42	for	for	ADP
gujaf-415	89	43	instance	instance	NOUN
gujaf-415	89	44	,	,	PUNCT
gujaf-415	89	45	large	large	ADJ
gujaf-415	89	46	companies	company	NOUN
gujaf-415	89	47	may	may	AUX
gujaf-415	89	48	understate	understate	VERB
gujaf-415	89	49	their	their	PRON
gujaf-415	89	50	profits	profit	NOUN
gujaf-415	89	51	when	when	SCONJ
gujaf-415	89	52	reporting	report	VERB
gujaf-415	89	53	them	they	PRON
gujaf-415	89	54	to	to	PART
gujaf-415	89	55	comply	comply	VERB
gujaf-415	89	56	with	with	ADP
gujaf-415	89	57	antitrust	antitrust	ADJ
gujaf-415	89	58	regulations	regulation	NOUN
gujaf-415	89	59	(	(	PUNCT
gujaf-415	89	60	healy	healy	PROPN
gujaf-415	89	61	and	and	CCONJ
gujaf-415	89	62	whalen	whalen	PROPN
gujaf-415	89	63	,	,	PUNCT
gujaf-415	89	64	1999	1999	NUM
gujaf-415	89	65	,	,	PUNCT
gujaf-415	89	66	othman	othman	PROPN
gujaf-415	89	67	et	et	PROPN
gujaf-415	89	68	al	al	PROPN
gujaf-415	89	69	.	.	PROPN
gujaf-415	89	70	,	,	PUNCT
gujaf-415	89	71	2006	2006	NUM
gujaf-415	89	72	)	)	PUNCT
gujaf-415	89	73	.	.	PUNCT
gujaf-415	90	1	according	accord	VERB
gujaf-415	90	2	to	to	ADP
gujaf-415	90	3	the	the	DET
gujaf-415	90	4	notion	notion	NOUN
gujaf-415	90	5	,	,	PUNCT
gujaf-415	90	6	companies	company	NOUN
gujaf-415	90	7	would	would	AUX
gujaf-415	90	8	pick	pick	VERB
gujaf-415	90	9	strategies	strategy	NOUN
gujaf-415	90	10	that	that	PRON
gujaf-415	90	11	best	good	ADJ
gujaf-415	90	12	maximize	maximize	VERB
gujaf-415	90	13	benefits	benefit	NOUN
gujaf-415	90	14	for	for	ADP
gujaf-415	90	15	the	the	DET
gujaf-415	90	16	company	company	NOUN
gujaf-415	90	17	as	as	ADP
gujaf-415	90	18	a	a	DET
gujaf-415	90	19	whole	whole	NOUN
gujaf-415	90	20	,	,	PUNCT
gujaf-415	90	21	not	not	PART
gujaf-415	90	22	only	only	ADV
gujaf-415	90	23	for	for	ADP
gujaf-415	90	24	shareholders	shareholder	NOUN
gujaf-415	90	25	.	.	PUNCT
gujaf-415	91	1	according	accord	VERB
gujaf-415	91	2	to	to	ADP
gujaf-415	91	3	this	this	DET
gujaf-415	91	4	notion	notion	NOUN
gujaf-415	91	5	,	,	PUNCT
gujaf-415	91	6	the	the	DET
gujaf-415	91	7	organization	organization	NOUN
gujaf-415	91	8	is	be	AUX
gujaf-415	91	9	composed	compose	VERB
gujaf-415	91	10	of	of	ADP
gujaf-415	91	11	selfish	selfish	ADJ
gujaf-415	91	12	individuals	individual	NOUN
gujaf-415	91	13	who	who	PRON
gujaf-415	91	14	work	work	VERB
gujaf-415	91	15	together	together	ADV
gujaf-415	91	16	.	.	PUNCT
gujaf-415	92	1	watts	watts	PROPN
gujaf-415	92	2	and	and	CCONJ
gujaf-415	92	3	zimmerman	zimmerman	PROPN
gujaf-415	92	4	(	(	PUNCT
gujaf-415	92	5	1978	1978	NUM
gujaf-415	92	6	)	)	PUNCT
gujaf-415	92	7	assert	assert	VERB
gujaf-415	92	8	that	that	SCONJ
gujaf-415	92	9	a	a	DET
gujaf-415	92	10	firm	firm	NOUN
gujaf-415	92	11	's	's	PART
gujaf-415	92	12	management	management	NOUN
gujaf-415	92	13	decisions	decision	NOUN
gujaf-415	92	14	on	on	ADP
gujaf-415	92	15	accounting	accounting	NOUN
gujaf-415	92	16	policies	policy	NOUN
gujaf-415	92	17	and	and	CCONJ
gujaf-415	92	18	actions	action	NOUN
gujaf-415	92	19	have	have	VERB
gujaf-415	92	20	an	an	DET
gujaf-415	92	21	impact	impact	NOUN
gujaf-415	92	22	on	on	ADP
gujaf-415	92	23	the	the	DET
gujaf-415	92	24	pat	pat	NOUN
gujaf-415	92	25	.	.	PUNCT
gujaf-415	93	1	the	the	DET
gujaf-415	93	2	management	management	NOUN
gujaf-415	93	3	’s	’s	PART
gujaf-415	93	4	drive	drive	NOUN
gujaf-415	93	5	to	to	PART
gujaf-415	93	6	enhance	enhance	VERB
gujaf-415	93	7	its	its	PRON
gujaf-415	93	8	utility	utility	NOUN
gujaf-415	93	9	is	be	AUX
gujaf-415	93	10	directly	directly	ADV
gujaf-415	93	11	responsible	responsible	ADJ
gujaf-415	93	12	for	for	ADP
gujaf-415	93	13	these	these	DET
gujaf-415	93	14	decisions	decision	NOUN
gujaf-415	93	15	.	.	PUNCT
gujaf-415	94	1	according	accord	VERB
gujaf-415	94	2	to	to	ADP
gujaf-415	94	3	this	this	DET
gujaf-415	94	4	idea	idea	NOUN
gujaf-415	94	5	,	,	PUNCT
gujaf-415	94	6	a	a	DET
gujaf-415	94	7	firm	firm	NOUN
gujaf-415	94	8	’s	’s	PART
gujaf-415	94	9	use	use	NOUN
gujaf-415	94	10	of	of	ADP
gujaf-415	94	11	discretionary	discretionary	ADJ
gujaf-415	94	12	accruals	accrual	NOUN
gujaf-415	94	13	can	can	AUX
gujaf-415	94	14	be	be	AUX
gujaf-415	94	15	influenced	influence	VERB
gujaf-415	94	16	by	by	ADP
gujaf-415	94	17	internal	internal	ADJ
gujaf-415	94	18	(	(	PUNCT
gujaf-415	94	19	firm	firm	ADJ
gujaf-415	94	20	-	-	PUNCT
gujaf-415	94	21	specific	specific	ADJ
gujaf-415	94	22	characteristics	characteristic	NOUN
gujaf-415	94	23	)	)	PUNCT
gujaf-415	94	24	and	and	CCONJ
gujaf-415	94	25	external	external	ADJ
gujaf-415	94	26	(	(	PUNCT
gujaf-415	94	27	contractual	contractual	ADJ
gujaf-415	94	28	commitments	commitment	NOUN
gujaf-415	94	29	,	,	PUNCT
gujaf-415	94	30	etc	etc	X
gujaf-415	94	31	.	.	X
gujaf-415	94	32	)	)	PUNCT
gujaf-415	94	33	motives	motive	NOUN
gujaf-415	94	34	.	.	PUNCT
gujaf-415	95	1	three	three	NUM
gujaf-415	95	2	perspectives	perspective	NOUN
gujaf-415	95	3	efficiency	efficiency	NOUN
gujaf-415	95	4	viewpoint	viewpoint	NOUN
gujaf-415	95	5	,	,	PUNCT
gujaf-415	95	6	the	the	DET
gujaf-415	95	7	opportunistic	opportunistic	ADJ
gujaf-415	95	8	perspective	perspective	NOUN
gujaf-415	95	9	,	,	PUNCT
gujaf-415	95	10	and	and	CCONJ
gujaf-415	95	11	the	the	DET
gujaf-415	95	12	contractual	contractual	ADJ
gujaf-415	95	13	perspective	perspective	NOUN
gujaf-415	95	14	,	,	PUNCT
gujaf-415	95	15	are	be	AUX
gujaf-415	95	16	available	available	ADJ
gujaf-415	95	17	when	when	SCONJ
gujaf-415	95	18	choosing	choose	VERB
gujaf-415	95	19	among	among	ADP
gujaf-415	95	20	accounting	accounting	NOUN
gujaf-415	95	21	policies	policy	NOUN
gujaf-415	95	22	offered	offer	VERB
gujaf-415	95	23	by	by	ADP
gujaf-415	95	24	pat	pat	PROPN
gujaf-415	95	25	.	.	PUNCT
gujaf-415	96	1	in	in	ADP
gujaf-415	96	2	order	order	NOUN
gujaf-415	96	3	to	to	PART
gujaf-415	96	4	reduce	reduce	VERB
gujaf-415	96	5	future	future	ADJ
gujaf-415	96	6	agency	agency	NOUN
gujaf-415	96	7	expenses	expense	NOUN
gujaf-415	96	8	from	from	ADP
gujaf-415	96	9	the	the	DET
gujaf-415	96	10	first	first	ADJ
gujaf-415	96	11	perspective	perspective	NOUN
gujaf-415	96	12	,	,	PUNCT
gujaf-415	96	13	which	which	PRON
gujaf-415	96	14	is	be	AUX
gujaf-415	96	15	the	the	DET
gujaf-415	96	16	efficiency	efficiency	NOUN
gujaf-415	96	17	perspective	perspective	NOUN
gujaf-415	96	18	,	,	PUNCT
gujaf-415	96	19	machinery	machinery	NOUN
gujaf-415	96	20	has	have	AUX
gujaf-415	96	21	been	be	AUX
gujaf-415	96	22	installed	instal	VERB
gujaf-415	96	23	.	.	PUNCT
gujaf-415	97	1	to	to	PART
gujaf-415	97	2	reflect	reflect	VERB
gujaf-415	97	3	the	the	DET
gujaf-415	97	4	genuine	genuine	ADJ
gujaf-415	97	5	underlying	underlying	ADJ
gujaf-415	97	6	performance	performance	NOUN
gujaf-415	97	7	of	of	ADP
gujaf-415	97	8	the	the	DET
gujaf-415	97	9	entity	entity	NOUN
gujaf-415	97	10	,	,	PUNCT
gujaf-415	97	11	accounting	accounting	NOUN
gujaf-415	97	12	systems	system	NOUN
gujaf-415	97	13	are	be	AUX
gujaf-415	97	14	used	use	VERB
gujaf-415	97	15	.	.	PUNCT
gujaf-415	98	1	therefore	therefore	ADV
gujaf-415	98	2	,	,	PUNCT
gujaf-415	98	3	managers	manager	NOUN
gujaf-415	98	4	use	use	VERB
gujaf-415	98	5	em	em	PRON
gujaf-415	98	6	to	to	PART
gujaf-415	98	7	share	share	VERB
gujaf-415	98	8	sensitive	sensitive	ADJ
gujaf-415	98	9	information	information	NOUN
gujaf-415	98	10	regarding	regard	VERB
gujaf-415	98	11	the	the	DET
gujaf-415	98	12	company	company	NOUN
gujaf-415	98	13	's	's	PART
gujaf-415	98	14	prospects	prospect	NOUN
gujaf-415	98	15	with	with	ADP
gujaf-415	98	16	stakeholders	stakeholder	NOUN
gujaf-415	98	17	.	.	PUNCT
gujaf-415	99	1	according	accord	VERB
gujaf-415	99	2	to	to	ADP
gujaf-415	99	3	the	the	DET
gujaf-415	99	4	second	second	ADJ
gujaf-415	99	5	viewpoint	viewpoint	NOUN
gujaf-415	99	6	,	,	PUNCT
gujaf-415	99	7	managers	manager	NOUN
gujaf-415	99	8	will	will	AUX
gujaf-415	99	9	arbitrarily	arbitrarily	ADV
gujaf-415	99	10	choose	choose	VERB
gujaf-415	99	11	accounting	accounting	NOUN
gujaf-415	99	12	techniques	technique	NOUN
gujaf-415	99	13	to	to	PART
gujaf-415	99	14	further	further	VERB
gujaf-415	99	15	their	their	PRON
gujaf-415	99	16	financial	financial	ADJ
gujaf-415	99	17	gusau	gusau	ADJ
gujaf-415	99	18	journal	journal	NOUN
gujaf-415	99	19	of	of	ADP
gujaf-415	99	20	accounting	accounting	NOUN
gujaf-415	99	21	and	and	CCONJ
gujaf-415	99	22	finance	finance	NOUN
gujaf-415	99	23	,	,	PUNCT
gujaf-415	99	24	vol.6	vol.6	PROPN
gujaf-415	99	25	,	,	PUNCT
gujaf-415	99	26	issue	issue	NOUN
gujaf-415	99	27	2	2	NUM
gujaf-415	99	28	,	,	PUNCT
gujaf-415	99	29	april	april	PROPN
gujaf-415	99	30	,	,	PUNCT
gujaf-415	99	31	2025	2025	NUM
gujaf-415	99	32	56	56	NUM
gujaf-415	99	33	interests	interest	NOUN
gujaf-415	99	34	.	.	PUNCT
gujaf-415	100	1	therefore	therefore	ADV
gujaf-415	100	2	,	,	PUNCT
gujaf-415	100	3	use	use	VERB
gujaf-415	100	4	earnings	earning	NOUN
gujaf-415	100	5	management	management	NOUN
gujaf-415	100	6	strategies	strategy	NOUN
gujaf-415	100	7	to	to	PART
gujaf-415	100	8	mask	mask	VERB
gujaf-415	100	9	the	the	DET
gujaf-415	100	10	true	true	ADJ
gujaf-415	100	11	financial	financial	ADJ
gujaf-415	100	12	performance	performance	NOUN
gujaf-415	100	13	of	of	ADP
gujaf-415	100	14	the	the	DET
gujaf-415	100	15	company	company	NOUN
gujaf-415	100	16	and	and	CCONJ
gujaf-415	100	17	mislead	mislead	VERB
gujaf-415	100	18	investors	investor	NOUN
gujaf-415	100	19	for	for	ADP
gujaf-415	100	20	their	their	PRON
gujaf-415	100	21	gain	gain	NOUN
gujaf-415	100	22	.	.	PUNCT
gujaf-415	101	1	the	the	DET
gujaf-415	101	2	last	last	ADJ
gujaf-415	101	3	viewpoint	viewpoint	NOUN
gujaf-415	101	4	,	,	PUNCT
gujaf-415	101	5	known	know	VERB
gujaf-415	101	6	as	as	ADP
gujaf-415	101	7	the	the	DET
gujaf-415	101	8	contractual	contractual	ADJ
gujaf-415	101	9	view	view	NOUN
gujaf-415	101	10	,	,	PUNCT
gujaf-415	101	11	presupposes	presuppose	VERB
gujaf-415	101	12	that	that	SCONJ
gujaf-415	101	13	managers	manager	NOUN
gujaf-415	101	14	use	use	VERB
gujaf-415	101	15	their	their	PRON
gujaf-415	101	16	preferred	preferred	ADJ
gujaf-415	101	17	accounting	accounting	NOUN
gujaf-415	101	18	practices	practice	NOUN
gujaf-415	101	19	to	to	PART
gujaf-415	101	20	reduce	reduce	VERB
gujaf-415	101	21	expenses	expense	NOUN
gujaf-415	101	22	associated	associate	VERB
gujaf-415	101	23	with	with	ADP
gujaf-415	101	24	a	a	DET
gujaf-415	101	25	contractual	contractual	ADJ
gujaf-415	101	26	arrangement	arrangement	NOUN
gujaf-415	101	27	.	.	PUNCT
gujaf-415	102	1	3.0	3.0	NUM
gujaf-415	102	2	methodology	methodology	NOUN
gujaf-415	102	3	the	the	DET
gujaf-415	102	4	methodology	methodology	NOUN
gujaf-415	102	5	of	of	ADP
gujaf-415	102	6	this	this	DET
gujaf-415	102	7	study	study	NOUN
gujaf-415	102	8	’s	’s	PART
gujaf-415	102	9	goals	goal	NOUN
gujaf-415	102	10	includes	include	VERB
gujaf-415	102	11	the	the	DET
gujaf-415	102	12	research	research	NOUN
gujaf-415	102	13	design	design	NOUN
gujaf-415	102	14	,	,	PUNCT
gujaf-415	102	15	sample	sample	NOUN
gujaf-415	102	16	size	size	NOUN
gujaf-415	102	17	and	and	CCONJ
gujaf-415	102	18	population	population	NOUN
gujaf-415	102	19	,	,	PUNCT
gujaf-415	102	20	methods	method	NOUN
gujaf-415	102	21	of	of	ADP
gujaf-415	102	22	data	datum	NOUN
gujaf-415	102	23	collection	collection	NOUN
gujaf-415	102	24	and	and	CCONJ
gujaf-415	102	25	sources	source	NOUN
gujaf-415	102	26	,	,	PUNCT
gujaf-415	102	27	methods	method	NOUN
gujaf-415	102	28	of	of	ADP
gujaf-415	102	29	data	datum	NOUN
gujaf-415	102	30	analysis	analysis	NOUN
gujaf-415	102	31	,	,	PUNCT
gujaf-415	102	32	model	model	NOUN
gujaf-415	102	33	definition	definition	NOUN
gujaf-415	102	34	,	,	PUNCT
gujaf-415	102	35	and	and	CCONJ
gujaf-415	102	36	variable	variable	ADJ
gujaf-415	102	37	measurement	measurement	NOUN
gujaf-415	102	38	.	.	PUNCT
gujaf-415	103	1	a	a	DET
gujaf-415	103	2	quantitative	quantitative	ADJ
gujaf-415	103	3	research	research	NOUN
gujaf-415	103	4	design	design	NOUN
gujaf-415	103	5	was	be	AUX
gujaf-415	103	6	adopted	adopt	VERB
gujaf-415	103	7	in	in	ADP
gujaf-415	103	8	the	the	DET
gujaf-415	103	9	study	study	NOUN
gujaf-415	103	10	.	.	PUNCT
gujaf-415	104	1	the	the	DET
gujaf-415	104	2	target	target	NOUN
gujaf-415	104	3	population	population	NOUN
gujaf-415	104	4	of	of	ADP
gujaf-415	104	5	this	this	DET
gujaf-415	104	6	study	study	NOUN
gujaf-415	104	7	comprises	comprise	NOUN
gujaf-415	104	8	of	of	ADP
gujaf-415	104	9	all	all	DET
gujaf-415	104	10	the	the	DET
gujaf-415	104	11	cement	cement	NOUN
gujaf-415	104	12	firms	firm	NOUN
gujaf-415	104	13	listed	list	VERB
gujaf-415	104	14	on	on	ADP
gujaf-415	104	15	the	the	DET
gujaf-415	104	16	nigerian	nigerian	ADJ
gujaf-415	104	17	exchange	exchange	NOUN
gujaf-415	104	18	as	as	ADP
gujaf-415	104	19	at	at	ADP
gujaf-415	104	20	31st	31st	PROPN
gujaf-415	104	21	december	december	PROPN
gujaf-415	104	22	,	,	PUNCT
gujaf-415	104	23	2021	2021	NUM
gujaf-415	104	24	.	.	PUNCT
gujaf-415	105	1	as	as	ADP
gujaf-415	105	2	of	of	ADP
gujaf-415	105	3	december	december	PROPN
gujaf-415	105	4	31st	31st	NOUN
gujaf-415	105	5	,	,	PUNCT
gujaf-415	105	6	2021	2021	NUM
gujaf-415	105	7	,	,	PUNCT
gujaf-415	105	8	there	there	PRON
gujaf-415	105	9	are	be	VERB
gujaf-415	105	10	3	3	NUM
gujaf-415	105	11	listed	list	VERB
gujaf-415	105	12	cement	cement	NOUN
gujaf-415	105	13	firms	firm	NOUN
gujaf-415	105	14	in	in	ADP
gujaf-415	105	15	nigeria	nigeria	PROPN
gujaf-415	105	16	:	:	PUNCT
gujaf-415	105	17	dangote	dangote	PROPN
gujaf-415	105	18	cement	cement	PROPN
gujaf-415	105	19	plc	plc	PROPN
gujaf-415	105	20	,	,	PUNCT
gujaf-415	105	21	bua	bua	PROPN
gujaf-415	105	22	cement	cement	PROPN
gujaf-415	105	23	plc	plc	PROPN
gujaf-415	105	24	and	and	CCONJ
gujaf-415	105	25	lafarge	lafarge	PROPN
gujaf-415	105	26	africa	africa	PROPN
gujaf-415	105	27	plc	plc	PROPN
gujaf-415	105	28	.	.	PUNCT
gujaf-415	106	1	the	the	DET
gujaf-415	106	2	idea	idea	NOUN
gujaf-415	106	3	behind	behind	ADP
gujaf-415	106	4	sapling	saple	VERB
gujaf-415	106	5	is	be	AUX
gujaf-415	106	6	to	to	PART
gujaf-415	106	7	ascertain	ascertain	VERB
gujaf-415	106	8	an	an	DET
gujaf-415	106	9	adequate	adequate	ADJ
gujaf-415	106	10	size	size	NOUN
gujaf-415	106	11	that	that	PRON
gujaf-415	106	12	will	will	AUX
gujaf-415	106	13	represent	represent	VERB
gujaf-415	106	14	the	the	DET
gujaf-415	106	15	total	total	ADJ
gujaf-415	106	16	population	population	NOUN
gujaf-415	106	17	thereby	thereby	ADV
gujaf-415	106	18	saving	save	VERB
gujaf-415	106	19	costs	cost	NOUN
gujaf-415	106	20	and	and	CCONJ
gujaf-415	106	21	time	time	NOUN
gujaf-415	106	22	wastage	wastage	NOUN
gujaf-415	106	23	.	.	PUNCT
gujaf-415	107	1	the	the	DET
gujaf-415	107	2	study	study	NOUN
gujaf-415	107	3	will	will	AUX
gujaf-415	107	4	make	make	VERB
gujaf-415	107	5	use	use	NOUN
gujaf-415	107	6	of	of	ADP
gujaf-415	107	7	the	the	DET
gujaf-415	107	8	total	total	ADJ
gujaf-415	107	9	enumeration	enumeration	NOUN
gujaf-415	107	10	method	method	NOUN
gujaf-415	107	11	to	to	PART
gujaf-415	107	12	determine	determine	VERB
gujaf-415	107	13	the	the	DET
gujaf-415	107	14	sample	sample	NOUN
gujaf-415	107	15	size	size	NOUN
gujaf-415	107	16	.	.	PUNCT
gujaf-415	108	1	the	the	DET
gujaf-415	108	2	justification	justification	NOUN
gujaf-415	108	3	for	for	ADP
gujaf-415	108	4	this	this	DET
gujaf-415	108	5	sample	sample	NOUN
gujaf-415	108	6	technique	technique	NOUN
gujaf-415	108	7	is	be	AUX
gujaf-415	108	8	due	due	ADJ
gujaf-415	108	9	to	to	ADP
gujaf-415	108	10	the	the	DET
gujaf-415	108	11	fact	fact	NOUN
gujaf-415	108	12	the	the	DET
gujaf-415	108	13	study	study	NOUN
gujaf-415	108	14	population	population	NOUN
gujaf-415	108	15	is	be	AUX
gujaf-415	108	16	small	small	ADJ
gujaf-415	108	17	and	and	CCONJ
gujaf-415	108	18	the	the	DET
gujaf-415	108	19	researcher	researcher	NOUN
gujaf-415	108	20	can	can	AUX
gujaf-415	108	21	manage	manage	VERB
gujaf-415	108	22	their	their	PRON
gujaf-415	108	23	data	datum	NOUN
gujaf-415	108	24	.	.	PUNCT
gujaf-415	109	1	model	model	NOUN
gujaf-415	109	2	specification	specification	NOUN
gujaf-415	109	3	in	in	ADP
gujaf-415	109	4	consonance	consonance	NOUN
gujaf-415	109	5	with	with	ADP
gujaf-415	109	6	standard	standard	ADJ
gujaf-415	109	7	accounting	accounting	NOUN
gujaf-415	109	8	literature	literature	NOUN
gujaf-415	109	9	and	and	CCONJ
gujaf-415	109	10	resemblance	resemblance	VERB
gujaf-415	109	11	with	with	ADP
gujaf-415	109	12	model	model	NOUN
gujaf-415	109	13	specification	specification	NOUN
gujaf-415	109	14	by	by	ADP
gujaf-415	109	15	olusola	olusola	PROPN
gujaf-415	109	16	and	and	CCONJ
gujaf-415	109	17	abdulaziz	abdulaziz	PROPN
gujaf-415	109	18	(	(	PUNCT
gujaf-415	109	19	2020	2020	NUM
gujaf-415	109	20	)	)	PUNCT
gujaf-415	109	21	the	the	DET
gujaf-415	109	22	model	model	NOUN
gujaf-415	109	23	to	to	PART
gujaf-415	109	24	access	access	VERB
gujaf-415	109	25	the	the	DET
gujaf-415	109	26	influence	influence	NOUN
gujaf-415	109	27	of	of	ADP
gujaf-415	109	28	firm	firm	ADJ
gujaf-415	109	29	elements	element	NOUN
gujaf-415	109	30	on	on	ADP
gujaf-415	109	31	earning	earn	VERB
gujaf-415	109	32	management	management	NOUN
gujaf-415	109	33	of	of	ADP
gujaf-415	109	34	listed	list	VERB
gujaf-415	109	35	cement	cement	NOUN
gujaf-415	109	36	firms	firm	NOUN
gujaf-415	109	37	in	in	ADP
gujaf-415	109	38	nigeria	nigeria	PROPN
gujaf-415	109	39	is	be	AUX
gujaf-415	109	40	specified	specify	VERB
gujaf-415	109	41	as	as	SCONJ
gujaf-415	109	42	follows	follow	VERB
gujaf-415	109	43	:	:	PUNCT
gujaf-415	109	44	em	em	PRON
gujaf-415	109	45	=	=	SYM
gujaf-415	109	46	ƒ(fc	ƒ(fc	PROPN
gujaf-415	109	47	)	)	PUNCT
gujaf-415	109	48	where	where	SCONJ
gujaf-415	109	49	;	;	PUNCT
gujaf-415	109	50	em=	em=	PROPN
gujaf-415	109	51	denote	denote	VERB
gujaf-415	109	52	earnings	earning	NOUN
gujaf-415	109	53	management	management	NOUN
gujaf-415	109	54	while	while	SCONJ
gujaf-415	109	55	signifies	signify	VERB
gujaf-415	109	56	firm	firm	ADJ
gujaf-415	109	57	characteristics	characteristic	NOUN
gujaf-415	109	58	.	.	PUNCT
gujaf-415	110	1	for	for	ADP
gujaf-415	110	2	this	this	DET
gujaf-415	110	3	study	study	NOUN
gujaf-415	110	4	,	,	PUNCT
gujaf-415	110	5	firm	firm	ADJ
gujaf-415	110	6	traits	trait	NOUN
gujaf-415	110	7	entail	entail	VERB
gujaf-415	110	8	profitability	profitability	NOUN
gujaf-415	110	9	,	,	PUNCT
gujaf-415	110	10	leverage	leverage	NOUN
gujaf-415	110	11	.	.	PUNCT
gujaf-415	111	1	thus	thus	ADV
gujaf-415	111	2	,	,	PUNCT
gujaf-415	111	3	fc	fc	PROPN
gujaf-415	111	4	=	=	SYM
gujaf-415	111	5	ƒ(siz	ƒ(siz	PROPN
gujaf-415	111	6	,	,	PUNCT
gujaf-415	111	7	aq	aq	ADP
gujaf-415	111	8	,	,	PUNCT
gujaf-415	111	9	)	)	PUNCT
gujaf-415	112	1	[	[	X
gujaf-415	112	2	3.2	3.2	NUM
gujaf-415	112	3	]	]	PUNCT
gujaf-415	112	4	incorporating	incorporate	VERB
gujaf-415	112	5	eq	eq	ADP
gujaf-415	112	6	.	.	PUNCT
gujaf-415	113	1	[	[	X
gujaf-415	113	2	3.2	3.2	NUM
gujaf-415	113	3	]	]	PUNCT
gujaf-415	113	4	into	into	ADP
gujaf-415	113	5	eq	eq	NOUN
gujaf-415	113	6	.	.	PUNCT
gujaf-415	114	1	[	[	X
gujaf-415	114	2	3.1	3.1	NUM
gujaf-415	114	3	]	]	PUNCT
gujaf-415	114	4	becomes	become	VERB
gujaf-415	114	5	em	em	PRON
gujaf-415	114	6	=	=	SYM
gujaf-415	114	7	ƒ(siz	ƒ(siz	PROPN
gujaf-415	114	8	,	,	PUNCT
gujaf-415	114	9	aq	aq	NOUN
gujaf-415	114	10	)	)	PUNCT
gujaf-415	115	1	[	[	X
gujaf-415	115	2	3.3	3.3	NUM
gujaf-415	115	3	]	]	PUNCT
gujaf-415	115	4	expressing	express	VERB
gujaf-415	115	5	eq	eq	ADP
gujaf-415	115	6	.	.	PUNCT
gujaf-415	116	1	[	[	X
gujaf-415	116	2	3.3	3.3	NUM
gujaf-415	116	3	]	]	PUNCT
gujaf-415	116	4	in	in	ADP
gujaf-415	116	5	econometric	econometric	ADJ
gujaf-415	116	6	form	form	NOUN
gujaf-415	116	7	becomes	become	VERB
gujaf-415	116	8	emit	emit	NOUN
gujaf-415	116	9	=	=	NOUN
gujaf-415	116	10	αi	αi	NOUN
gujaf-415	116	11	+	+	NUM
gujaf-415	116	12	sizit	sizit	NOUN
gujaf-415	116	13	+	+	CCONJ
gujaf-415	116	14	aqit	aqit	PROPN
gujaf-415	116	15	+	+	CCONJ
gujaf-415	116	16	εit	εit	VERB
gujaf-415	116	17	[	[	X
gujaf-415	116	18	3.4	3.4	NUM
gujaf-415	116	19	]	]	PUNCT
gujaf-415	116	20	where	where	SCONJ
gujaf-415	116	21	em	em	PRON
gujaf-415	116	22	denote	denote	VERB
gujaf-415	116	23	earnings	earning	NOUN
gujaf-415	116	24	management	management	NOUN
gujaf-415	116	25	,	,	PUNCT
gujaf-415	116	26			NUM
gujaf-415	116	27	denotes	denote	NOUN
gujaf-415	116	28	firm	firm	ADJ
gujaf-415	116	29	–	–	PUNCT
gujaf-415	116	30	specific	specific	ADJ
gujaf-415	116	31	intercept	intercept	NOUN
gujaf-415	116	32	,	,	PUNCT
gujaf-415	116	33	siz	siz	PROPN
gujaf-415	116	34	and	and	CCONJ
gujaf-415	116	35	aq	aq	PROPN
gujaf-415	116	36	represents	represent	VERB
gujaf-415	116	37	firm	firm	ADJ
gujaf-415	116	38	size	size	NOUN
gujaf-415	116	39	and	and	CCONJ
gujaf-415	116	40	audit	audit	NOUN
gujaf-415	116	41	quality	quality	NOUN
gujaf-415	116	42	.	.	PUNCT
gujaf-415	117	1	measurement	measurement	NOUN
gujaf-415	117	2	of	of	ADP
gujaf-415	117	3	variables	variable	NOUN
gujaf-415	117	4	the	the	DET
gujaf-415	117	5	following	follow	VERB
gujaf-415	117	6	list	list	NOUN
gujaf-415	117	7	of	of	ADP
gujaf-415	117	8	relevant	relevant	ADJ
gujaf-415	117	9	variables	variable	NOUN
gujaf-415	117	10	and	and	CCONJ
gujaf-415	117	11	their	their	PRON
gujaf-415	117	12	measurement	measurement	NOUN
gujaf-415	117	13	methods	method	NOUN
gujaf-415	117	14	:	:	PUNCT
gujaf-415	117	15	table	table	NOUN
gujaf-415	117	16	1	1	NUM
gujaf-415	117	17	:	:	PUNCT
gujaf-415	117	18	summary	summary	NOUN
gujaf-415	117	19	of	of	ADP
gujaf-415	117	20	explanatory	explanatory	ADJ
gujaf-415	117	21	variables	variable	NOUN
gujaf-415	117	22	variables	variable	VERB
gujaf-415	117	23	definition	definition	NOUN
gujaf-415	117	24	and	and	CCONJ
gujaf-415	117	25	measurement	measurement	NOUN
gujaf-415	117	26	of	of	ADP
gujaf-415	117	27	variables	variable	NOUN
gujaf-415	117	28	dependent	dependent	ADJ
gujaf-415	117	29	variable	variable	ADJ
gujaf-415	117	30	earning	earn	VERB
gujaf-415	117	31	management	management	NOUN
gujaf-415	117	32	(	(	PUNCT
gujaf-415	117	33	em	em	NOUN
gujaf-415	117	34	)	)	PUNCT
gujaf-415	117	35	real	real	ADJ
gujaf-415	117	36	earnings	earning	NOUN
gujaf-415	117	37	and	and	CCONJ
gujaf-415	117	38	based	base	VERB
gujaf-415	117	39	on	on	ADP
gujaf-415	117	40	real	real	ADJ
gujaf-415	117	41	activities	activity	NOUN
gujaf-415	117	42	are	be	AUX
gujaf-415	117	43	expressed	express	VERB
gujaf-415	117	44	as	as	ADP
gujaf-415	117	45	:	:	PUNCT
gujaf-415	117	46	where	where	SCONJ
gujaf-415	117	47	,	,	PUNCT
gujaf-415	117	48	i	i	PRON
gujaf-415	117	49	tprod	tprod	VERB
gujaf-415	118	1	=	=	NOUN
gujaf-415	118	2	production	production	NOUN
gujaf-415	118	3	cost	cost	NOUN
gujaf-415	118	4	measured	measure	VERB
gujaf-415	118	5	by	by	ADP
gujaf-415	118	6	cost	cost	NOUN
gujaf-415	118	7	of	of	ADP
gujaf-415	118	8	goods	good	NOUN
gujaf-415	118	9	sold	sell	VERB
gujaf-415	118	10	;	;	PUNCT
gujaf-415	118	11	t	t	PROPN
gujaf-415	118	12	a	a	DET
gujaf-415	118	13	=	=	SYM
gujaf-415	118	14	total	total	ADJ
gujaf-415	118	15	asset	asset	NOUN
gujaf-415	118	16	and	and	CCONJ
gujaf-415	118	17	tai	tai	PROPN
gujaf-415	118	18	,	,	PUNCT
gujaf-415	118	19	t-1	t-1	PROPN
gujaf-415	118	20	=	=	NUM
gujaf-415	118	21	total	total	ADJ
gujaf-415	118	22	assets	asset	NOUN
gujaf-415	118	23	in	in	ADP
gujaf-415	118	24	period	period	NOUN
gujaf-415	118	25	t	t	PROPN
gujaf-415	118	26	–	–	PUNCT
gujaf-415	118	27	1	1	NUM
gujaf-415	118	28	;	;	PUNCT
gujaf-415	118	29	,	,	PUNCT
gujaf-415	118	30	i	i	PRON
gujaf-415	118	31	tsales	tsale	VERB
gujaf-415	118	32	=	=	PUNCT
gujaf-415	118	33	is	be	AUX
gujaf-415	118	34	yearly	yearly	ADJ
gujaf-415	118	35	sales	sale	NOUN
gujaf-415	118	36	while	while	SCONJ
gujaf-415	118	37	δsalesi	δsalesi	NOUN
gujaf-415	118	38	,	,	PUNCT
gujaf-415	118	39	t	t	NOUN
gujaf-415	118	40	=	=	PUNCT
gujaf-415	118	41	change	change	NOUN
gujaf-415	118	42	in	in	ADP
gujaf-415	118	43	yearly	yearly	ADJ
gujaf-415	118	44	sales	sale	NOUN
gujaf-415	118	45	.	.	PUNCT
gujaf-415	119	1	independent	independent	ADJ
gujaf-415	119	2	variables	variable	NOUN
gujaf-415	119	3	(	(	PUNCT
gujaf-415	119	4	firm	firm	ADJ
gujaf-415	119	5	characteristics	characteristic	NOUN
gujaf-415	119	6	)	)	PUNCT
gujaf-415	119	7	gusau	gusau	ADJ
gujaf-415	119	8	journal	journal	NOUN
gujaf-415	119	9	of	of	ADP
gujaf-415	119	10	accounting	accounting	NOUN
gujaf-415	119	11	and	and	CCONJ
gujaf-415	119	12	finance	finance	NOUN
gujaf-415	119	13	,	,	PUNCT
gujaf-415	119	14	vol.6	vol.6	PROPN
gujaf-415	119	15	,	,	PUNCT
gujaf-415	119	16	issue	issue	NOUN
gujaf-415	119	17	2	2	NUM
gujaf-415	119	18	,	,	PUNCT
gujaf-415	119	19	april	april	PROPN
gujaf-415	119	20	,	,	PUNCT
gujaf-415	119	21	2025	2025	NUM
gujaf-415	119	22	57	57	NUM
gujaf-415	119	23	firm	firm	ADJ
gujaf-415	119	24	size	size	NOUN
gujaf-415	119	25	(	(	PUNCT
gujaf-415	119	26	size	size	NOUN
gujaf-415	119	27	)	)	PUNCT
gujaf-415	119	28	it	it	PRON
gujaf-415	119	29	is	be	AUX
gujaf-415	119	30	the	the	DET
gujaf-415	119	31	optimum	optimum	ADJ
gujaf-415	119	32	size	size	NOUN
gujaf-415	119	33	of	of	ADP
gujaf-415	119	34	a	a	DET
gujaf-415	119	35	firm	firm	NOUN
gujaf-415	119	36	in	in	ADP
gujaf-415	119	37	a	a	DET
gujaf-415	119	38	given	give	VERB
gujaf-415	119	39	industry	industry	NOUN
gujaf-415	119	40	at	at	ADP
gujaf-415	119	41	a	a	DET
gujaf-415	119	42	time	time	NOUN
gujaf-415	119	43	which	which	PRON
gujaf-415	119	44	leads	lead	VERB
gujaf-415	119	45	to	to	ADP
gujaf-415	119	46	low	low	ADJ
gujaf-415	119	47	per	per	ADP
gujaf-415	119	48	unit	unit	NOUN
gujaf-415	119	49	cost	cost	NOUN
gujaf-415	119	50	of	of	ADP
gujaf-415	119	51	production	production	NOUN
gujaf-415	119	52	.	.	PUNCT
gujaf-415	120	1	it	it	PRON
gujaf-415	120	2	is	be	AUX
gujaf-415	120	3	measured	measure	VERB
gujaf-415	120	4	as	as	ADP
gujaf-415	120	5	the	the	DET
gujaf-415	120	6	natural	natural	ADJ
gujaf-415	120	7	logarithm	logarithm	NOUN
gujaf-415	120	8	of	of	ADP
gujaf-415	120	9	a	a	DET
gujaf-415	120	10	fir	fir	NOUN
gujaf-415	120	11	’s	’s	PART
gujaf-415	120	12	total	total	ADJ
gujaf-415	120	13	assets	asset	NOUN
gujaf-415	120	14	(	(	PUNCT
gujaf-415	120	15	ishak	ishak	PROPN
gujaf-415	120	16	,	,	PUNCT
gujaf-415	120	17	amran	amran	PROPN
gujaf-415	120	18	&	&	CCONJ
gujaf-415	120	19	abdul	abdul	PROPN
gujaf-415	120	20	-	-	PUNCT
gujaf-415	120	21	manaf	manaf	PROPN
gujaf-415	120	22	,	,	PUNCT
gujaf-415	120	23	2018	2018	NUM
gujaf-415	120	24	)	)	PUNCT
gujaf-415	120	25	.	.	PUNCT
gujaf-415	121	1	audit	audit	NOUN
gujaf-415	121	2	quality	quality	NOUN
gujaf-415	121	3	(	(	PUNCT
gujaf-415	121	4	aq	aq	NOUN
gujaf-415	121	5	)	)	PUNCT
gujaf-415	121	6	it	it	PRON
gujaf-415	121	7	is	be	AUX
gujaf-415	121	8	a	a	DET
gujaf-415	121	9	joint	joint	ADJ
gujaf-415	121	10	probability	probability	NOUN
gujaf-415	121	11	of	of	ADP
gujaf-415	121	12	market	market	NOUN
gujaf-415	121	13	assessments	assessment	NOUN
gujaf-415	121	14	in	in	ADP
gujaf-415	121	15	which	which	PRON
gujaf-415	121	16	auditors	auditor	NOUN
gujaf-415	121	17	detect	detect	VERB
gujaf-415	121	18	their	their	PRON
gujaf-415	121	19	customers	customer	NOUN
gujaf-415	121	20	’	’	PART
gujaf-415	121	21	abnormalities	abnormality	NOUN
gujaf-415	121	22	and	and	CCONJ
gujaf-415	121	23	report	report	VERB
gujaf-415	121	24	them	they	PRON
gujaf-415	121	25	.	.	PUNCT
gujaf-415	122	1	dummy	dummy	ADJ
gujaf-415	122	2	variable	variable	NOUN
gujaf-415	122	3	that	that	PRON
gujaf-415	122	4	has	have	VERB
gujaf-415	122	5	a	a	DET
gujaf-415	122	6	value	value	NOUN
gujaf-415	122	7	of	of	ADP
gujaf-415	122	8	1	1	NUM
gujaf-415	122	9	if	if	SCONJ
gujaf-415	122	10	the	the	DET
gujaf-415	122	11	big	big	ADJ
gujaf-415	122	12	four	four	NUM
gujaf-415	122	13	(	(	PUNCT
gujaf-415	122	14	deloitte	deloitte	PROPN
gujaf-415	122	15	,	,	PUNCT
gujaf-415	122	16	pwc	pwc	PROPN
gujaf-415	122	17	,	,	PUNCT
gujaf-415	122	18	kpmg	kpmg	PROPN
gujaf-415	122	19	,	,	PUNCT
gujaf-415	122	20	and	and	CCONJ
gujaf-415	122	21	ernst	ernst	PROPN
gujaf-415	122	22	&	&	CCONJ
gujaf-415	122	23	young	young	PROPN
gujaf-415	122	24	)	)	PUNCT
gujaf-415	122	25	have	have	AUX
gujaf-415	122	26	audited	audit	VERB
gujaf-415	122	27	the	the	DET
gujaf-415	122	28	company	company	NOUN
gujaf-415	122	29	’s	’s	PART
gujaf-415	122	30	financial	financial	ADJ
gujaf-415	122	31	account	account	NOUN
gujaf-415	122	32	and	and	CCONJ
gujaf-415	122	33	a	a	DET
gujaf-415	122	34	value	value	NOUN
gujaf-415	122	35	of	of	ADP
gujaf-415	122	36	0	0	NUM
gujaf-415	123	1	otherwise	otherwise	ADV
gujaf-415	123	2	(	(	PUNCT
gujaf-415	123	3	cudia	cudia	PROPN
gujaf-415	123	4	&	&	CCONJ
gujaf-415	123	5	dela	dela	PROPN
gujaf-415	123	6	cruz	cruz	PROPN
gujaf-415	123	7	,	,	PUNCT
gujaf-415	123	8	2018	2018	NUM
gujaf-415	123	9	)	)	PUNCT
gujaf-415	123	10	.	.	PUNCT
gujaf-415	124	1	source	source	NOUN
gujaf-415	124	2	:	:	PUNCT
gujaf-415	124	3	researcher	researcher	NOUN
gujaf-415	124	4	’s	’s	PART
gujaf-415	124	5	compilation	compilation	NOUN
gujaf-415	124	6	(	(	PUNCT
gujaf-415	124	7	2023	2023	NUM
gujaf-415	124	8	)	)	PUNCT
gujaf-415	124	9	.	.	PUNCT
gujaf-415	125	1	4.0	4.0	NUM
gujaf-415	125	2	results	result	NOUN
gujaf-415	125	3	and	and	CCONJ
gujaf-415	125	4	discussion	discussion	NOUN
gujaf-415	125	5	the	the	DET
gujaf-415	125	6	section	section	NOUN
gujaf-415	125	7	shows	show	VERB
gujaf-415	125	8	the	the	DET
gujaf-415	125	9	study	study	NOUN
gujaf-415	125	10	descriptive	descriptive	ADJ
gujaf-415	125	11	statistics	statistic	NOUN
gujaf-415	125	12	of	of	ADP
gujaf-415	125	13	the	the	DET
gujaf-415	125	14	dependent	dependent	ADJ
gujaf-415	125	15	variable	variable	ADJ
gujaf-415	125	16	earnings	earning	NOUN
gujaf-415	125	17	management	management	NOUN
gujaf-415	125	18	and	and	CCONJ
gujaf-415	125	19	the	the	DET
gujaf-415	125	20	independent	independent	ADJ
gujaf-415	125	21	variables	variable	NOUN
gujaf-415	125	22	proxies	proxy	NOUN
gujaf-415	125	23	with	with	ADP
gujaf-415	125	24	profitability	profitability	NOUN
gujaf-415	125	25	and	and	CCONJ
gujaf-415	125	26	leverages	leverage	NOUN
gujaf-415	125	27	.	.	PUNCT
gujaf-415	126	1	table	table	NOUN
gujaf-415	126	2	2	2	NUM
gujaf-415	126	3	:	:	PUNCT
gujaf-415	126	4	descriptive	descriptive	ADJ
gujaf-415	126	5	statistics	statistic	NOUN
gujaf-415	126	6	variable	variable	ADJ
gujaf-415	126	7	obs	obs	PROPN
gujaf-415	126	8	mean	mean	VERB
gujaf-415	126	9	std	std	PROPN
gujaf-415	126	10	.	.	PROPN
gujaf-415	127	1	dev	dev	PROPN
gujaf-415	127	2	.	.	PUNCT
gujaf-415	128	1	max	max	PROPN
gujaf-415	128	2	min	min	PROPN
gujaf-415	129	1	em	em	PRON
gujaf-415	129	2	24	24	NUM
gujaf-415	129	3	0.0232	0.0232	NUM
gujaf-415	129	4	0.0296	0.0296	NUM
gujaf-415	129	5	0.1186	0.1186	NUM
gujaf-415	129	6	0.0013	0.0013	NUM
gujaf-415	129	7	size	size	NOUN
gujaf-415	129	8	24	24	NUM
gujaf-415	129	9	9.6314	9.6314	NUM
gujaf-415	129	10	1.098	1.098	NUM
gujaf-415	129	11	11.884	11.884	NUM
gujaf-415	129	12	8.5360	8.5360	NUM
gujaf-415	129	13	aq	aq	NUM
gujaf-415	129	14	24	24	NUM
gujaf-415	129	15	0.75	0.75	NUM
gujaf-415	129	16	0.4423	0.4423	NUM
gujaf-415	129	17	1	1	NUM
gujaf-415	129	18	0	0	NUM
gujaf-415	129	19	source	source	NOUN
gujaf-415	129	20	:	:	PUNCT
gujaf-415	129	21	stata	stata	NOUN
gujaf-415	129	22	14	14	NUM
gujaf-415	129	23	.	.	PUNCT
gujaf-415	130	1	the	the	DET
gujaf-415	130	2	descriptive	descriptive	ADJ
gujaf-415	130	3	statistics	statistic	NOUN
gujaf-415	130	4	provide	provide	VERB
gujaf-415	130	5	information	information	NOUN
gujaf-415	130	6	on	on	ADP
gujaf-415	130	7	the	the	DET
gujaf-415	130	8	dispersion	dispersion	NOUN
gujaf-415	130	9	,	,	PUNCT
gujaf-415	130	10	symmetry	symmetry	NOUN
gujaf-415	130	11	,	,	PUNCT
gujaf-415	130	12	and	and	CCONJ
gujaf-415	130	13	variability	variability	NOUN
gujaf-415	130	14	of	of	ADP
gujaf-415	130	15	the	the	DET
gujaf-415	130	16	underlying	underlie	VERB
gujaf-415	130	17	series	series	NOUN
gujaf-415	130	18	.	.	PUNCT
gujaf-415	131	1	the	the	DET
gujaf-415	131	2	outcome	outcome	NOUN
gujaf-415	131	3	of	of	ADP
gujaf-415	131	4	the	the	DET
gujaf-415	131	5	descriptive	descriptive	ADJ
gujaf-415	131	6	statistics	statistic	NOUN
gujaf-415	131	7	justified	justify	VERB
gujaf-415	131	8	that	that	SCONJ
gujaf-415	131	9	the	the	DET
gujaf-415	131	10	mean	mean	NOUN
gujaf-415	131	11	of	of	ADP
gujaf-415	131	12	earnings	earning	NOUN
gujaf-415	131	13	management	management	NOUN
gujaf-415	131	14	(	(	PUNCT
gujaf-415	131	15	em	em	NOUN
gujaf-415	131	16	)	)	PUNCT
gujaf-415	131	17	of	of	ADP
gujaf-415	131	18	the	the	DET
gujaf-415	131	19	quoted	quote	VERB
gujaf-415	131	20	cement	cement	NOUN
gujaf-415	131	21	firms	firm	NOUN
gujaf-415	131	22	is	be	AUX
gujaf-415	131	23	0.0232	0.0232	NUM
gujaf-415	131	24	with	with	ADP
gujaf-415	131	25	standard	standard	ADJ
gujaf-415	131	26	deviation	deviation	NOUN
gujaf-415	131	27	of	of	ADP
gujaf-415	131	28	0.0296	0.0296	NUM
gujaf-415	131	29	and	and	CCONJ
gujaf-415	131	30	ranges	range	NOUN
gujaf-415	131	31	between	between	ADP
gujaf-415	131	32	0.1186	0.1186	NUM
gujaf-415	131	33	and	and	CCONJ
gujaf-415	131	34	0.0013	0.0013	NUM
gujaf-415	131	35	.	.	PUNCT
gujaf-415	132	1	when	when	SCONJ
gujaf-415	132	2	examining	examine	VERB
gujaf-415	132	3	firm	firm	ADJ
gujaf-415	132	4	characteristics	characteristic	NOUN
gujaf-415	132	5	indicators	indicator	NOUN
gujaf-415	132	6	firm	firm	ADJ
gujaf-415	132	7	size	size	NOUN
gujaf-415	132	8	around	around	ADP
gujaf-415	132	9	11.8844	11.8844	NUM
gujaf-415	132	10	and	and	CCONJ
gujaf-415	132	11	8.5360	8.5360	NUM
gujaf-415	132	12	with	with	ADP
gujaf-415	132	13	an	an	DET
gujaf-415	132	14	average	average	ADJ
gujaf-415	132	15	value	value	NOUN
gujaf-415	132	16	of	of	ADP
gujaf-415	132	17	9.6314	9.6314	NUM
gujaf-415	132	18	and	and	CCONJ
gujaf-415	132	19	standard	standard	ADJ
gujaf-415	132	20	deviation	deviation	NOUN
gujaf-415	132	21	of	of	ADP
gujaf-415	132	22	1.098	1.098	NUM
gujaf-415	132	23	.	.	PUNCT
gujaf-415	133	1	furthermore	furthermore	ADV
gujaf-415	133	2	,	,	PUNCT
gujaf-415	133	3	the	the	DET
gujaf-415	133	4	average	average	NOUN
gujaf-415	133	5	of	of	ADP
gujaf-415	133	6	audit	audit	NOUN
gujaf-415	133	7	quality	quality	NOUN
gujaf-415	133	8	is	be	AUX
gujaf-415	133	9	0.75	0.75	NUM
gujaf-415	133	10	with	with	ADP
gujaf-415	133	11	a	a	DET
gujaf-415	133	12	maximum	maximum	NOUN
gujaf-415	133	13	of	of	ADP
gujaf-415	133	14	1	1	NUM
gujaf-415	133	15	and	and	CCONJ
gujaf-415	133	16	minimum	minimum	NOUN
gujaf-415	133	17	of	of	ADP
gujaf-415	133	18	0	0	NUM
gujaf-415	133	19	which	which	PRON
gujaf-415	133	20	suggests	suggest	VERB
gujaf-415	133	21	ant	ant	ADJ
gujaf-415	133	22	some	some	PRON
gujaf-415	133	23	of	of	ADP
gujaf-415	133	24	the	the	DET
gujaf-415	133	25	listed	list	VERB
gujaf-415	133	26	cement	cement	NOUN
gujaf-415	133	27	firms	firm	NOUN
gujaf-415	133	28	were	be	AUX
gujaf-415	133	29	audited	audit	VERB
gujaf-415	133	30	by	by	ADP
gujaf-415	133	31	big4	big4	NOUN
gujaf-415	133	32	audit	audit	NOUN
gujaf-415	133	33	firms	firm	NOUN
gujaf-415	133	34	while	while	SCONJ
gujaf-415	133	35	some	some	PRON
gujaf-415	133	36	were	be	AUX
gujaf-415	133	37	audited	audit	VERB
gujaf-415	133	38	by	by	ADP
gujaf-415	133	39	non	non	ADJ
gujaf-415	133	40	-	-	ADJ
gujaf-415	133	41	big	big	ADJ
gujaf-415	133	42	big4	big4	NOUN
gujaf-415	133	43	audit	audit	NOUN
gujaf-415	133	44	firms	firm	NOUN
gujaf-415	133	45	.	.	PUNCT
gujaf-415	134	1	table	table	NOUN
gujaf-415	134	2	3	3	NUM
gujaf-415	134	3	:	:	PUNCT
gujaf-415	134	4	correlation	correlation	NOUN
gujaf-415	134	5	matrix	matrix	NOUN
gujaf-415	134	6	em	em	PRON
gujaf-415	134	7	size	size	NOUN
gujaf-415	134	8	aq	aq	VERB
gujaf-415	134	9	em	em	PROPN
gujaf-415	134	10	1	1	NUM
gujaf-415	134	11	size	size	NOUN
gujaf-415	134	12	0.4096	0.4096	NUM
gujaf-415	134	13	1	1	NUM
gujaf-415	134	14	aq	aq	NOUN
gujaf-415	134	15	-0.1513	-0.1513	NOUN
gujaf-415	134	16	-0.5754	-0.5754	PROPN
gujaf-415	135	1	1	1	NUM
gujaf-415	135	2	source	source	NOUN
gujaf-415	135	3	:	:	PUNCT
gujaf-415	135	4	stata	stata	NOUN
gujaf-415	135	5	14	14	NUM
gujaf-415	135	6	.	.	PUNCT
gujaf-415	136	1	the	the	DET
gujaf-415	136	2	correlation	correlation	NOUN
gujaf-415	136	3	analysis	analysis	NOUN
gujaf-415	136	4	of	of	ADP
gujaf-415	136	5	the	the	DET
gujaf-415	136	6	variables	variable	NOUN
gujaf-415	136	7	revealed	reveal	VERB
gujaf-415	136	8	that	that	SCONJ
gujaf-415	136	9	the	the	DET
gujaf-415	136	10	correlation	correlation	NOUN
gujaf-415	136	11	coefficients	coefficient	VERB
gujaf-415	136	12	between	between	ADP
gujaf-415	136	13	earnings	earning	NOUN
gujaf-415	136	14	management	management	NOUN
gujaf-415	136	15	(	(	PUNCT
gujaf-415	136	16	em	em	NOUN
gujaf-415	136	17	)	)	PUNCT
gujaf-415	136	18	,	,	PUNCT
gujaf-415	136	19	firm	firm	ADJ
gujaf-415	136	20	size	size	NOUN
gujaf-415	136	21	(	(	PUNCT
gujaf-415	136	22	size	size	NOUN
gujaf-415	136	23	)	)	PUNCT
gujaf-415	136	24	,	,	PUNCT
gujaf-415	136	25	and	and	CCONJ
gujaf-415	136	26	audit	audit	NOUN
gujaf-415	136	27	quality	quality	NOUN
gujaf-415	136	28	(	(	PUNCT
gujaf-415	136	29	aq	aq	NOUN
gujaf-415	136	30	)	)	PUNCT
gujaf-415	136	31	are	be	AUX
gujaf-415	136	32	all	all	ADV
gujaf-415	136	33	below	below	ADP
gujaf-415	136	34	0.80	0.80	NUM
gujaf-415	136	35	.	.	PUNCT
gujaf-415	137	1	this	this	PRON
gujaf-415	137	2	indicates	indicate	VERB
gujaf-415	137	3	that	that	SCONJ
gujaf-415	137	4	multicollinearity	multicollinearity	NOUN
gujaf-415	137	5	is	be	AUX
gujaf-415	137	6	not	not	PART
gujaf-415	137	7	a	a	DET
gujaf-415	137	8	concern	concern	NOUN
gujaf-415	137	9	among	among	ADP
gujaf-415	137	10	these	these	DET
gujaf-415	137	11	variables	variable	NOUN
gujaf-415	137	12	.	.	PUNCT
gujaf-415	138	1	these	these	DET
gujaf-415	138	2	results	result	NOUN
gujaf-415	138	3	suggest	suggest	VERB
gujaf-415	138	4	that	that	SCONJ
gujaf-415	138	5	as	as	ADP
gujaf-415	138	6	audit	audit	NOUN
gujaf-415	138	7	quality	quality	NOUN
gujaf-415	138	8	increases	increase	NOUN
gujaf-415	138	9	,	,	PUNCT
gujaf-415	138	10	earnings	earning	NOUN
gujaf-415	138	11	management	management	NOUN
gujaf-415	138	12	tends	tend	VERB
gujaf-415	138	13	to	to	PART
gujaf-415	138	14	decrease	decrease	VERB
gujaf-415	138	15	.	.	PUNCT
gujaf-415	139	1	conversely	conversely	ADV
gujaf-415	139	2	,	,	PUNCT
gujaf-415	139	3	larger	large	ADJ
gujaf-415	139	4	firms	firm	NOUN
gujaf-415	139	5	appear	appear	VERB
gujaf-415	139	6	to	to	PART
gujaf-415	139	7	engage	engage	VERB
gujaf-415	139	8	in	in	ADP
gujaf-415	139	9	more	more	ADJ
gujaf-415	139	10	earnings	earning	NOUN
gujaf-415	139	11	management	management	NOUN
gujaf-415	139	12	practices	practice	NOUN
gujaf-415	139	13	.	.	PUNCT
gujaf-415	140	1	gusau	gusau	ADJ
gujaf-415	140	2	journal	journal	PROPN
gujaf-415	140	3	of	of	ADP
gujaf-415	140	4	accounting	accounting	NOUN
gujaf-415	140	5	and	and	CCONJ
gujaf-415	140	6	finance	finance	NOUN
gujaf-415	140	7	,	,	PUNCT
gujaf-415	140	8	vol.6	vol.6	PROPN
gujaf-415	140	9	,	,	PUNCT
gujaf-415	140	10	issue	issue	NOUN
gujaf-415	140	11	2	2	NUM
gujaf-415	140	12	,	,	PUNCT
gujaf-415	140	13	april	april	PROPN
gujaf-415	140	14	,	,	PUNCT
gujaf-415	140	15	2025	2025	NUM
gujaf-415	140	16	58	58	NUM
gujaf-415	140	17	table	table	NOUN
gujaf-415	140	18	4	4	NUM
gujaf-415	140	19	:	:	PUNCT
gujaf-415	140	20	regression	regression	NOUN
gujaf-415	140	21	results	result	NOUN
gujaf-415	140	22	on	on	ADP
gujaf-415	140	23	the	the	DET
gujaf-415	140	24	effect	effect	NOUN
gujaf-415	140	25	of	of	ADP
gujaf-415	140	26	firms	firm	NOUN
gujaf-415	140	27	'	'	PART
gujaf-415	140	28	characteristics	characteristic	NOUN
gujaf-415	140	29	(	(	PUNCT
gujaf-415	140	30	proxied	proxie	VERB
gujaf-415	140	31	firm	firm	ADJ
gujaf-415	140	32	size	size	NOUN
gujaf-415	140	33	and	and	CCONJ
gujaf-415	140	34	audit	audit	NOUN
gujaf-415	140	35	quality	quality	NOUN
gujaf-415	140	36	)	)	PUNCT
gujaf-415	140	37	on	on	ADP
gujaf-415	140	38	earnings	earning	NOUN
gujaf-415	140	39	management	management	NOUN
gujaf-415	140	40	dependent	dependent	ADJ
gujaf-415	140	41	variable	variable	NOUN
gujaf-415	140	42	:	:	PUNCT
gujaf-415	140	43	earnings	earning	NOUN
gujaf-415	140	44	management	management	NOUN
gujaf-415	140	45	(	(	PUNCT
gujaf-415	140	46	em	em	PRON
gujaf-415	140	47	)	)	PUNCT
gujaf-415	140	48	pooled	pool	VERB
gujaf-415	140	49	ols	ol	NOUN
gujaf-415	140	50	fixed	fix	VERB
gujaf-415	140	51	effect	effect	NOUN
gujaf-415	140	52	random	random	ADJ
gujaf-415	140	53	effect	effect	NOUN
gujaf-415	140	54	constant	constant	ADJ
gujaf-415	140	55	/	/	SYM
gujaf-415	140	56	intercept	intercept	NOUN
gujaf-415	140	57	-0.1874	-0.1874	NOUN
gujaf-415	141	1	[	[	X
gujaf-415	141	2	0.027	0.027	NUM
gujaf-415	141	3	]	]	X
gujaf-415	141	4	*	*	PUNCT
gujaf-415	142	1	*	*	PUNCT
gujaf-415	143	1	0.1127	0.1127	NUM
gujaf-415	143	2	[	[	X
gujaf-415	143	3	0.687	0.687	NUM
gujaf-415	143	4	]	]	PUNCT
gujaf-415	143	5	-0.1874	-0.1874	PUNCT
gujaf-415	144	1	[	[	X
gujaf-415	144	2	0.016	0.016	NUM
gujaf-415	144	3	]	]	X
gujaf-415	144	4	*	*	PUNCT
gujaf-415	144	5	*	*	NOUN
gujaf-415	144	6	size	size	NOUN
gujaf-415	144	7	0.0093	0.0093	NUM
gujaf-415	145	1	[	[	X
gujaf-415	145	2	0.168	0.168	NUM
gujaf-415	145	3	]	]	PUNCT
gujaf-415	145	4	-0.0310	-0.0310	NOUN
gujaf-415	146	1	[	[	X
gujaf-415	146	2	0.339	0.339	NUM
gujaf-415	146	3	]	]	PUNCT
gujaf-415	146	4	0.0093	0.0093	NUM
gujaf-415	147	1	[	[	X
gujaf-415	147	2	0.151	0.151	NUM
gujaf-415	147	3	]	]	X
gujaf-415	147	4	aq	aq	NOUN
gujaf-415	147	5	-0.0049	-0.0049	PUNCT
gujaf-415	148	1	[	[	X
gujaf-415	148	2	0.027	0.027	NUM
gujaf-415	148	3	]	]	X
gujaf-415	148	4	*	*	PUNCT
gujaf-415	148	5	*	*	PUNCT
gujaf-415	148	6	-0.0675	-0.0675	NOUN
gujaf-415	149	1	[	[	X
gujaf-415	149	2	0.227	0.227	NUM
gujaf-415	149	3	]	]	PUNCT
gujaf-415	149	4	-0.0049	-0.0049	PUNCT
gujaf-415	150	1	[	[	X
gujaf-415	150	2	0.767	0.767	NUM
gujaf-415	150	3	]	]	PUNCT
gujaf-415	150	4	n	n	CCONJ
gujaf-415	150	5	24	24	NUM
gujaf-415	150	6	24	24	NUM
gujaf-415	150	7	24	24	NUM
gujaf-415	150	8	r	r	NOUN
gujaf-415	150	9	-	-	PUNCT
gujaf-415	150	10	sq	sq	NUM
gujaf-415	150	11	0.1706	0.1706	NUM
gujaf-415	150	12	0.2697	0.2697	NUM
gujaf-415	150	13	0.1927	0.1927	NUM
gujaf-415	150	14	l	l	PROPN
gujaf-415	150	15	-	-	PROPN
gujaf-415	150	16	m	m	PROPN
gujaf-415	150	17	statistics	statistic	NOUN
gujaf-415	150	18	0.00	0.00	NUM
gujaf-415	150	19	,	,	PUNCT
gujaf-415	150	20	(	(	PUNCT
gujaf-415	150	21	p=1.0000	p=1.0000	PROPN
gujaf-415	150	22	)	)	PUNCT
gujaf-415	150	23	f	f	X
gujaf-415	150	24	-	-	PUNCT
gujaf-415	150	25	statistics	statistic	NOUN
gujaf-415	150	26	6.95	6.95	NUM
gujaf-415	150	27	*	*	PUNCT
gujaf-415	150	28	*	*	PUNCT
gujaf-415	151	1	[	[	X
gujaf-415	151	2	0.0063	0.0063	NUM
gujaf-415	151	3	]	]	PUNCT
gujaf-415	151	4	5.18	5.18	NUM
gujaf-415	151	5	*	*	PUNCT
gujaf-415	151	6	*	*	PUNCT
gujaf-415	152	1	[	[	X
gujaf-415	152	2	0.0019	0.0019	NUM
gujaf-415	152	3	]	]	X
gujaf-415	152	4	9.73	9.73	NUM
gujaf-415	152	5	*	*	PUNCT
gujaf-415	152	6	*	*	PUNCT
gujaf-415	152	7	*	*	PUNCT
gujaf-415	152	8	[	[	X
gujaf-415	152	9	0.032	0.032	NUM
gujaf-415	152	10	]	]	X
gujaf-415	152	11	hausman	hausman	PROPN
gujaf-415	152	12	test	test	NOUN
gujaf-415	152	13	1.72	1.72	NUM
gujaf-415	152	14	[	[	X
gujaf-415	152	15	0.8864	0.8864	NUM
gujaf-415	152	16	]	]	PUNCT
gujaf-415	152	17	source	source	NOUN
gujaf-415	152	18	:	:	PUNCT
gujaf-415	152	19	stata	stata	NOUN
gujaf-415	152	20	14	14	NUM
gujaf-415	152	21	we	we	PRON
gujaf-415	152	22	used	use	VERB
gujaf-415	152	23	the	the	DET
gujaf-415	152	24	breusch	breusch	ADV
gujaf-415	152	25	-	-	PUNCT
gujaf-415	152	26	pagan	pagan	VERB
gujaf-415	152	27	lagrange	lagrange	NOUN
gujaf-415	152	28	multiplier	multiplier	ADV
gujaf-415	152	29	(	(	PUNCT
gujaf-415	152	30	lm	lm	INTJ
gujaf-415	152	31	)	)	PUNCT
gujaf-415	152	32	test	test	NOUN
gujaf-415	152	33	to	to	PART
gujaf-415	152	34	verify	verify	VERB
gujaf-415	152	35	if	if	SCONJ
gujaf-415	152	36	the	the	DET
gujaf-415	152	37	random	random	ADJ
gujaf-415	152	38	effect	effect	NOUN
gujaf-415	152	39	model	model	NOUN
gujaf-415	152	40	,	,	PUNCT
gujaf-415	152	41	suggested	suggest	VERB
gujaf-415	152	42	by	by	ADP
gujaf-415	152	43	the	the	DET
gujaf-415	152	44	hausman	hausman	PROPN
gujaf-415	152	45	test	test	NOUN
gujaf-415	152	46	,	,	PUNCT
gujaf-415	152	47	was	be	AUX
gujaf-415	152	48	appropriate	appropriate	ADJ
gujaf-415	152	49	.	.	PUNCT
gujaf-415	153	1	this	this	DET
gujaf-415	153	2	test	test	NOUN
gujaf-415	153	3	helps	help	VERB
gujaf-415	153	4	determine	determine	VERB
gujaf-415	153	5	if	if	SCONJ
gujaf-415	153	6	the	the	DET
gujaf-415	153	7	entities	entity	NOUN
gujaf-415	153	8	have	have	VERB
gujaf-415	153	9	similar	similar	ADJ
gujaf-415	153	10	or	or	CCONJ
gujaf-415	153	11	different	different	ADJ
gujaf-415	153	12	characteristics	characteristic	NOUN
gujaf-415	153	13	,	,	PUNCT
gujaf-415	153	14	guiding	guide	VERB
gujaf-415	153	15	the	the	DET
gujaf-415	153	16	choice	choice	NOUN
gujaf-415	153	17	between	between	ADP
gujaf-415	153	18	a	a	DET
gujaf-415	153	19	random	random	ADJ
gujaf-415	153	20	effect	effect	NOUN
gujaf-415	153	21	model	model	NOUN
gujaf-415	153	22	and	and	CCONJ
gujaf-415	153	23	a	a	DET
gujaf-415	153	24	pooled	pooled	ADJ
gujaf-415	153	25	model	model	NOUN
gujaf-415	153	26	.	.	PUNCT
gujaf-415	154	1	if	if	SCONJ
gujaf-415	154	2	the	the	DET
gujaf-415	154	3	firms	firm	NOUN
gujaf-415	154	4	share	share	VERB
gujaf-415	154	5	similar	similar	ADJ
gujaf-415	154	6	characteristics	characteristic	NOUN
gujaf-415	154	7	,	,	PUNCT
gujaf-415	154	8	they	they	PRON
gujaf-415	154	9	do	do	AUX
gujaf-415	154	10	n't	not	PART
gujaf-415	154	11	need	need	VERB
gujaf-415	154	12	separate	separate	ADJ
gujaf-415	154	13	treatment	treatment	NOUN
gujaf-415	154	14	,	,	PUNCT
gujaf-415	154	15	as	as	SCONJ
gujaf-415	154	16	there	there	PRON
gujaf-415	154	17	would	would	AUX
gujaf-415	154	18	be	be	AUX
gujaf-415	154	19	no	no	DET
gujaf-415	154	20	cross	cross	ADJ
gujaf-415	154	21	-	-	ADJ
gujaf-415	154	22	sectional	sectional	ADJ
gujaf-415	154	23	effect	effect	NOUN
gujaf-415	154	24	.	.	PUNCT
gujaf-415	155	1	in	in	ADP
gujaf-415	155	2	this	this	DET
gujaf-415	155	3	case	case	NOUN
gujaf-415	155	4	,	,	PUNCT
gujaf-415	155	5	a	a	DET
gujaf-415	155	6	pooled	pool	VERB
gujaf-415	155	7	regression	regression	NOUN
gujaf-415	155	8	would	would	AUX
gujaf-415	155	9	be	be	AUX
gujaf-415	155	10	sufficient	sufficient	ADJ
gujaf-415	155	11	for	for	ADP
gujaf-415	155	12	analysis	analysis	NOUN
gujaf-415	155	13	.	.	PUNCT
gujaf-415	156	1	the	the	DET
gujaf-415	156	2	lm	lm	PROPN
gujaf-415	156	3	test	test	NOUN
gujaf-415	156	4	's	's	PART
gujaf-415	156	5	null	null	ADJ
gujaf-415	156	6	hypothesis	hypothesis	NOUN
gujaf-415	156	7	,	,	PUNCT
gujaf-415	156	8	which	which	PRON
gujaf-415	156	9	is	be	AUX
gujaf-415	156	10	considered	consider	VERB
gujaf-415	156	11	more	more	ADV
gujaf-415	156	12	reliable	reliable	ADJ
gujaf-415	156	13	than	than	ADP
gujaf-415	156	14	the	the	DET
gujaf-415	156	15	p	p	NOUN
gujaf-415	156	16	-	-	PUNCT
gujaf-415	156	17	value	value	NOUN
gujaf-415	156	18	of	of	ADP
gujaf-415	156	19	the	the	DET
gujaf-415	156	20	constant	constant	ADJ
gujaf-415	156	21	term	term	NOUN
gujaf-415	156	22	,	,	PUNCT
gujaf-415	156	23	assumes	assume	VERB
gujaf-415	156	24	no	no	DET
gujaf-415	156	25	cross	cross	ADJ
gujaf-415	156	26	-	-	ADJ
gujaf-415	156	27	sectional	sectional	ADJ
gujaf-415	156	28	effect	effect	NOUN
gujaf-415	156	29	across	across	ADP
gujaf-415	156	30	firms	firm	NOUN
gujaf-415	156	31	.	.	PUNCT
gujaf-415	157	1	the	the	DET
gujaf-415	157	2	lm	lm	INTJ
gujaf-415	157	3	statistic	statistic	ADJ
gujaf-415	157	4	value	value	NOUN
gujaf-415	157	5	of	of	ADP
gujaf-415	157	6	0.00	0.00	NUM
gujaf-415	157	7	(	(	PUNCT
gujaf-415	157	8	p>1.000	p>1.000	NOUN
gujaf-415	157	9	)	)	PUNCT
gujaf-415	157	10	indicates	indicate	VERB
gujaf-415	157	11	that	that	SCONJ
gujaf-415	157	12	the	the	DET
gujaf-415	157	13	pooled	pooled	ADJ
gujaf-415	157	14	model	model	NOUN
gujaf-415	157	15	is	be	AUX
gujaf-415	157	16	more	more	ADV
gujaf-415	157	17	suitable	suitable	ADJ
gujaf-415	157	18	than	than	ADP
gujaf-415	157	19	the	the	DET
gujaf-415	157	20	random	random	ADJ
gujaf-415	157	21	effect	effect	NOUN
gujaf-415	157	22	model	model	NOUN
gujaf-415	157	23	.	.	PUNCT
gujaf-415	158	1	we	we	PRON
gujaf-415	158	2	accept	accept	VERB
gujaf-415	158	3	the	the	DET
gujaf-415	158	4	null	null	ADJ
gujaf-415	158	5	hypothesis	hypothesis	NOUN
gujaf-415	158	6	based	base	VERB
gujaf-415	158	7	on	on	ADP
gujaf-415	158	8	the	the	DET
gujaf-415	158	9	lm	lm	PROPN
gujaf-415	158	10	statistic	statistic	NOUN
gujaf-415	158	11	,	,	PUNCT
gujaf-415	158	12	which	which	PRON
gujaf-415	158	13	shows	show	VERB
gujaf-415	158	14	the	the	DET
gujaf-415	158	15	random	random	ADJ
gujaf-415	158	16	effect	effect	NOUN
gujaf-415	158	17	model	model	NOUN
gujaf-415	158	18	's	's	PART
gujaf-415	158	19	ineffectiveness	ineffectiveness	NOUN
gujaf-415	158	20	and	and	CCONJ
gujaf-415	158	21	supports	support	VERB
gujaf-415	158	22	the	the	DET
gujaf-415	158	23	pooled	pooled	ADJ
gujaf-415	158	24	model	model	NOUN
gujaf-415	158	25	's	's	PART
gujaf-415	158	26	superiority	superiority	NOUN
gujaf-415	158	27	.	.	PUNCT
gujaf-415	159	1	consequently	consequently	ADV
gujaf-415	159	2	,	,	PUNCT
gujaf-415	159	3	we	we	PRON
gujaf-415	159	4	'll	will	AUX
gujaf-415	159	5	analyze	analyze	VERB
gujaf-415	159	6	the	the	DET
gujaf-415	159	7	impact	impact	NOUN
gujaf-415	159	8	of	of	ADP
gujaf-415	159	9	firm	firm	ADJ
gujaf-415	159	10	characteristics	characteristic	NOUN
gujaf-415	159	11	(	(	PUNCT
gujaf-415	159	12	measured	measure	VERB
gujaf-415	159	13	by	by	ADP
gujaf-415	159	14	profitability	profitability	NOUN
gujaf-415	159	15	,	,	PUNCT
gujaf-415	159	16	leverage	leverage	NOUN
gujaf-415	159	17	,	,	PUNCT
gujaf-415	159	18	firm	firm	ADJ
gujaf-415	159	19	size	size	NOUN
gujaf-415	159	20	,	,	PUNCT
gujaf-415	159	21	audit	audit	NOUN
gujaf-415	159	22	quality	quality	NOUN
gujaf-415	159	23	,	,	PUNCT
gujaf-415	159	24	and	and	CCONJ
gujaf-415	159	25	firm	firm	ADJ
gujaf-415	159	26	age	age	NOUN
gujaf-415	159	27	)	)	PUNCT
gujaf-415	159	28	on	on	ADP
gujaf-415	159	29	earnings	earning	NOUN
gujaf-415	159	30	management	management	NOUN
gujaf-415	159	31	of	of	ADP
gujaf-415	159	32	listed	list	VERB
gujaf-415	159	33	cement	cement	NOUN
gujaf-415	159	34	firms	firm	NOUN
gujaf-415	159	35	in	in	ADP
gujaf-415	159	36	nigeria	nigeria	PROPN
gujaf-415	159	37	using	use	VERB
gujaf-415	159	38	the	the	DET
gujaf-415	159	39	pooled	pooled	ADJ
gujaf-415	159	40	model	model	NOUN
gujaf-415	159	41	.	.	PUNCT
gujaf-415	160	1	the	the	DET
gujaf-415	160	2	pooled	pool	VERB
gujaf-415	160	3	mode	mode	NOUN
gujaf-415	160	4	’s	’s	PART
gujaf-415	160	5	result	result	NOUN
gujaf-415	160	6	also	also	ADV
gujaf-415	160	7	revealed	reveal	VERB
gujaf-415	160	8	that	that	SCONJ
gujaf-415	160	9	firm	firm	ADJ
gujaf-415	160	10	size	size	NOUN
gujaf-415	160	11	(	(	PUNCT
gujaf-415	160	12	size	size	NOUN
gujaf-415	160	13	)	)	PUNCT
gujaf-415	160	14	has	have	VERB
gujaf-415	160	15	a	a	DET
gujaf-415	160	16	positive	positive	ADJ
gujaf-415	160	17	but	but	CCONJ
gujaf-415	160	18	insignificant	insignificant	ADJ
gujaf-415	160	19	relationship	relationship	NOUN
gujaf-415	160	20	with	with	ADP
gujaf-415	160	21	the	the	DET
gujaf-415	160	22	management	management	NOUN
gujaf-415	160	23	of	of	ADP
gujaf-415	160	24	listed	list	VERB
gujaf-415	160	25	cement	cement	NOUN
gujaf-415	160	26	firms	firm	NOUN
gujaf-415	160	27	'	'	PART
gujaf-415	160	28	earnings	earning	NOUN
gujaf-415	160	29	.	.	PUNCT
gujaf-415	161	1	a	a	DET
gujaf-415	161	2	coefficient	coefficient	NOUN
gujaf-415	161	3	of	of	ADP
gujaf-415	161	4	0.0093	0.0093	NUM
gujaf-415	161	5	indicated	indicate	VERB
gujaf-415	161	6	that	that	SCONJ
gujaf-415	161	7	for	for	SCONJ
gujaf-415	161	8	every	every	DET
gujaf-415	161	9	unit	unit	NOUN
gujaf-415	161	10	increase	increase	NOUN
gujaf-415	161	11	in	in	ADP
gujaf-415	161	12	firm	firm	ADJ
gujaf-415	161	13	size	size	NOUN
gujaf-415	161	14	(	(	PUNCT
gujaf-415	161	15	size	size	NOUN
gujaf-415	161	16	)	)	PUNCT
gujaf-415	161	17	,	,	PUNCT
gujaf-415	161	18	managers	manager	NOUN
gujaf-415	161	19	of	of	ADP
gujaf-415	161	20	listed	list	VERB
gujaf-415	161	21	cement	cement	NOUN
gujaf-415	161	22	firms	firm	NOUN
gujaf-415	161	23	in	in	ADP
gujaf-415	161	24	nigeria	nigeria	PROPN
gujaf-415	161	25	will	will	AUX
gujaf-415	161	26	increase	increase	VERB
gujaf-415	161	27	their	their	PRON
gujaf-415	161	28	manipulation	manipulation	NOUN
gujaf-415	161	29	of	of	ADP
gujaf-415	161	30	earnings	earning	NOUN
gujaf-415	161	31	by	by	ADP
gujaf-415	161	32	0.0093	0.0093	NUM
gujaf-415	161	33	%	%	NOUN
gujaf-415	161	34	.	.	PUNCT
gujaf-415	162	1	this	this	DET
gujaf-415	162	2	result	result	NOUN
gujaf-415	162	3	goes	go	VERB
gujaf-415	162	4	against	against	ADP
gujaf-415	162	5	the	the	DET
gujaf-415	162	6	expectations	expectation	NOUN
gujaf-415	162	7	of	of	ADP
gujaf-415	162	8	the	the	DET
gujaf-415	162	9	study	study	NOUN
gujaf-415	162	10	and	and	CCONJ
gujaf-415	162	11	supports	support	VERB
gujaf-415	162	12	positive	positive	ADJ
gujaf-415	162	13	accounting	accounting	NOUN
gujaf-415	162	14	theory	theory	NOUN
gujaf-415	162	15	and	and	CCONJ
gujaf-415	162	16	agency	agency	NOUN
gujaf-415	162	17	theory	theory	NOUN
gujaf-415	162	18	,	,	PUNCT
gujaf-415	162	19	which	which	PRON
gujaf-415	162	20	holds	hold	VERB
gujaf-415	162	21	that	that	SCONJ
gujaf-415	162	22	large	large	ADJ
gujaf-415	162	23	firms	firm	NOUN
gujaf-415	162	24	select	select	VERB
gujaf-415	162	25	ccounting	ccounte	VERB
gujaf-415	162	26	policies	policy	NOUN
gujaf-415	162	27	that	that	PRON
gujaf-415	162	28	allow	allow	VERB
gujaf-415	162	29	delaying	delay	VERB
gujaf-415	162	30	the	the	DET
gujaf-415	162	31	disclosure	disclosure	NOUN
gujaf-415	162	32	of	of	ADP
gujaf-415	162	33	earnings	earning	NOUN
gujaf-415	162	34	to	to	ADP
gujaf-415	162	35	future	future	ADJ
gujaf-415	162	36	periods	period	NOUN
gujaf-415	162	37	and	and	CCONJ
gujaf-415	162	38	also	also	ADV
gujaf-415	162	39	experience	experience	VERB
gujaf-415	162	40	higher	high	ADJ
gujaf-415	162	41	agency	agency	NOUN
gujaf-415	162	42	costs	cost	NOUN
gujaf-415	162	43	that	that	PRON
gujaf-415	162	44	allow	allow	VERB
gujaf-415	162	45	for	for	ADP
gujaf-415	162	46	more	more	ADJ
gujaf-415	162	47	opportunistic	opportunistic	ADJ
gujaf-415	162	48	practices	practice	NOUN
gujaf-415	162	49	.	.	PUNCT
gujaf-415	163	1	the	the	DET
gujaf-415	163	2	implication	implication	NOUN
gujaf-415	163	3	of	of	ADP
gujaf-415	163	4	the	the	DET
gujaf-415	163	5	favourable	favourable	ADJ
gujaf-415	163	6	effect	effect	NOUN
gujaf-415	163	7	of	of	ADP
gujaf-415	163	8	business	business	NOUN
gujaf-415	163	9	size	size	NOUN
gujaf-415	163	10	on	on	ADP
gujaf-415	163	11	earnings	earning	NOUN
gujaf-415	163	12	management	management	NOUN
gujaf-415	163	13	is	be	AUX
gujaf-415	163	14	that	that	SCONJ
gujaf-415	163	15	large	large	ADJ
gujaf-415	163	16	firms	firm	NOUN
gujaf-415	163	17	engage	engage	VERB
gujaf-415	163	18	in	in	ADP
gujaf-415	163	19	earnings	earning	NOUN
gujaf-415	163	20	manipulation	manipulation	NOUN
gujaf-415	163	21	because	because	SCONJ
gujaf-415	163	22	their	their	PRON
gujaf-415	163	23	ability	ability	NOUN
gujaf-415	163	24	to	to	PART
gujaf-415	163	25	negotiate	negotiate	VERB
gujaf-415	163	26	with	with	ADP
gujaf-415	163	27	auditors	auditor	NOUN
gujaf-415	163	28	allows	allow	VERB
gujaf-415	163	29	for	for	ADP
gujaf-415	163	30	more	more	ADJ
gujaf-415	163	31	opportunistic	opportunistic	ADJ
gujaf-415	163	32	tactics	tactic	NOUN
gujaf-415	163	33	.	.	PUNCT
gujaf-415	164	1	this	this	DET
gujaf-415	164	2	outcome	outcome	NOUN
gujaf-415	164	3	supports	support	VERB
gujaf-415	164	4	biswas	biswas	PROPN
gujaf-415	164	5	et	et	PROPN
gujaf-415	164	6	al	al	PROPN
gujaf-415	164	7	(	(	PUNCT
gujaf-415	164	8	2022	2022	NUM
gujaf-415	164	9	)	)	PUNCT
gujaf-415	164	10	and	and	CCONJ
gujaf-415	164	11	pham	pham	PROPN
gujaf-415	164	12	et	et	PROPN
gujaf-415	164	13	al	al	PROPN
gujaf-415	164	14	.	.	PROPN
gujaf-415	165	1	(	(	PUNCT
gujaf-415	165	2	2022	2022	NUM
gujaf-415	165	3	)	)	PUNCT
gujaf-415	165	4	findings	finding	VERB
gujaf-415	165	5	that	that	SCONJ
gujaf-415	165	6	big	big	ADJ
gujaf-415	165	7	businesses	business	NOUN
gujaf-415	165	8	engage	engage	VERB
gujaf-415	165	9	in	in	ADP
gujaf-415	165	10	earnings	earning	NOUN
gujaf-415	165	11	management	management	NOUN
gujaf-415	165	12	.	.	PUNCT
gujaf-415	166	1	gusau	gusau	PROPN
gujaf-415	166	2	journal	journal	PROPN
gujaf-415	166	3	of	of	ADP
gujaf-415	166	4	accounting	accounting	NOUN
gujaf-415	166	5	and	and	CCONJ
gujaf-415	166	6	finance	finance	NOUN
gujaf-415	166	7	,	,	PUNCT
gujaf-415	166	8	vol.6	vol.6	PROPN
gujaf-415	166	9	,	,	PUNCT
gujaf-415	166	10	issue	issue	NOUN
gujaf-415	166	11	2	2	NUM
gujaf-415	166	12	,	,	PUNCT
gujaf-415	166	13	april	april	PROPN
gujaf-415	166	14	,	,	PUNCT
gujaf-415	166	15	2025	2025	NUM
gujaf-415	166	16	59	59	NUM
gujaf-415	166	17	the	the	DET
gujaf-415	166	18	outcome	outcome	NOUN
gujaf-415	166	19	using	use	VERB
gujaf-415	166	20	the	the	DET
gujaf-415	166	21	pooled	pool	VERB
gujaf-415	166	22	estimator	estimator	NOUN
gujaf-415	166	23	shows	show	VERB
gujaf-415	166	24	that	that	SCONJ
gujaf-415	166	25	audit	audit	NOUN
gujaf-415	166	26	quality	quality	NOUN
gujaf-415	166	27	(	(	PUNCT
gujaf-415	166	28	aq	aq	NOUN
gujaf-415	166	29	)	)	PUNCT
gujaf-415	166	30	has	have	VERB
gujaf-415	166	31	a	a	DET
gujaf-415	166	32	negative	negative	ADJ
gujaf-415	166	33	and	and	CCONJ
gujaf-415	166	34	significant	significant	ADJ
gujaf-415	166	35	impact	impact	NOUN
gujaf-415	166	36	on	on	ADP
gujaf-415	166	37	the	the	DET
gujaf-415	166	38	management	management	NOUN
gujaf-415	166	39	of	of	ADP
gujaf-415	166	40	profitability	profitability	NOUN
gujaf-415	166	41	for	for	ADP
gujaf-415	166	42	nigerian	nigerian	ADJ
gujaf-415	166	43	listed	list	VERB
gujaf-415	166	44	cement	cement	NOUN
gujaf-415	166	45	companies	company	NOUN
gujaf-415	166	46	.	.	PUNCT
gujaf-415	167	1	according	accord	VERB
gujaf-415	167	2	to	to	ADP
gujaf-415	167	3	the	the	DET
gujaf-415	167	4	coefficient	coefficient	NOUN
gujaf-415	167	5	value	value	NOUN
gujaf-415	167	6	of	of	ADP
gujaf-415	167	7	-0.0049	-0.0049	PROPN
gujaf-415	167	8	,	,	PUNCT
gujaf-415	167	9	a	a	DET
gujaf-415	167	10	unit	unit	NOUN
gujaf-415	167	11	rise	rise	VERB
gujaf-415	167	12	in	in	ADP
gujaf-415	167	13	audit	audit	NOUN
gujaf-415	167	14	quality	quality	NOUN
gujaf-415	167	15	will	will	AUX
gujaf-415	167	16	lessen	lessen	VERB
gujaf-415	167	17	the	the	DET
gujaf-415	167	18	earnings	earning	NOUN
gujaf-415	167	19	management	management	NOUN
gujaf-415	167	20	of	of	ADP
gujaf-415	167	21	nigeria	nigeria	PROPN
gujaf-415	167	22	's	's	PART
gujaf-415	167	23	listed	list	VERB
gujaf-415	167	24	cement	cement	NOUN
gujaf-415	167	25	firms	firm	NOUN
gujaf-415	167	26	.	.	PUNCT
gujaf-415	168	1	audit	audit	NOUN
gujaf-415	168	2	quality	quality	NOUN
gujaf-415	168	3	is	be	AUX
gujaf-415	168	4	a	a	DET
gujaf-415	168	5	persistent	persistent	ADJ
gujaf-415	168	6	paradigm	paradigm	NOUN
gujaf-415	168	7	that	that	PRON
gujaf-415	168	8	ensures	ensure	VERB
gujaf-415	168	9	accurate	accurate	ADJ
gujaf-415	168	10	financial	financial	ADJ
gujaf-415	168	11	reporting	reporting	NOUN
gujaf-415	168	12	,	,	PUNCT
gujaf-415	168	13	acts	act	VERB
gujaf-415	168	14	as	as	ADP
gujaf-415	168	15	an	an	DET
gujaf-415	168	16	efficient	efficient	ADJ
gujaf-415	168	17	governance	governance	NOUN
gujaf-415	168	18	tool	tool	NOUN
gujaf-415	168	19	for	for	ADP
gujaf-415	168	20	evaluating	evaluate	VERB
gujaf-415	168	21	internal	internal	ADJ
gujaf-415	168	22	control	control	NOUN
gujaf-415	168	23	systems	system	NOUN
gujaf-415	168	24	,	,	PUNCT
gujaf-415	168	25	offers	offer	VERB
gujaf-415	168	26	an	an	DET
gujaf-415	168	27	acceptable	acceptable	ADJ
gujaf-415	168	28	level	level	NOUN
gujaf-415	168	29	of	of	ADP
gujaf-415	168	30	comfort	comfort	NOUN
gujaf-415	168	31	regarding	regard	VERB
gujaf-415	168	32	the	the	DET
gujaf-415	168	33	accuracy	accuracy	NOUN
gujaf-415	168	34	of	of	ADP
gujaf-415	168	35	business	business	NOUN
gujaf-415	168	36	disclosures	disclosure	NOUN
gujaf-415	168	37	,	,	PUNCT
gujaf-415	168	38	and	and	CCONJ
gujaf-415	168	39	lowers	lower	VERB
gujaf-415	168	40	agency	agency	NOUN
gujaf-415	168	41	costs	cost	NOUN
gujaf-415	168	42	.	.	PUNCT
gujaf-415	169	1	hypotheses	hypothesis	NOUN
gujaf-415	169	2	testing	testing	NOUN
gujaf-415	169	3	and	and	CCONJ
gujaf-415	169	4	discussion	discussion	NOUN
gujaf-415	169	5	of	of	ADP
gujaf-415	169	6	the	the	DET
gujaf-415	169	7	findings	finding	NOUN
gujaf-415	169	8	ho1	ho1	NOUN
gujaf-415	169	9	:	:	PUNCT
gujaf-415	169	10	there	there	PRON
gujaf-415	169	11	is	be	VERB
gujaf-415	169	12	no	no	DET
gujaf-415	169	13	significant	significant	ADJ
gujaf-415	169	14	effect	effect	NOUN
gujaf-415	169	15	on	on	ADP
gujaf-415	169	16	the	the	DET
gujaf-415	169	17	earnings	earning	NOUN
gujaf-415	169	18	management	management	NOUN
gujaf-415	169	19	of	of	ADP
gujaf-415	169	20	quoted	quote	VERB
gujaf-415	169	21	cement	cement	NOUN
gujaf-415	169	22	firms	firm	NOUN
gujaf-415	169	23	in	in	ADP
gujaf-415	169	24	nigeria	nigeria	PROPN
gujaf-415	169	25	.	.	PUNCT
gujaf-415	170	1	the	the	DET
gujaf-415	170	2	result	result	NOUN
gujaf-415	170	3	of	of	ADP
gujaf-415	170	4	the	the	DET
gujaf-415	170	5	pooled	pooled	ADJ
gujaf-415	170	6	model	model	NOUN
gujaf-415	170	7	in	in	ADP
gujaf-415	170	8	table	table	NOUN
gujaf-415	170	9	4	4	NUM
gujaf-415	170	10	showed	show	VERB
gujaf-415	170	11	that	that	PRON
gujaf-415	170	12	firm	firm	ADJ
gujaf-415	170	13	size	size	NOUN
gujaf-415	170	14	(	(	PUNCT
gujaf-415	170	15	size	size	NOUN
gujaf-415	170	16	)	)	PUNCT
gujaf-415	170	17	has	have	VERB
gujaf-415	170	18	a	a	DET
gujaf-415	170	19	positive	positive	ADJ
gujaf-415	170	20	and	and	CCONJ
gujaf-415	170	21	insignificant	insignificant	ADJ
gujaf-415	170	22	relationship	relationship	NOUN
gujaf-415	170	23	with	with	ADP
gujaf-415	170	24	earnings	earning	NOUN
gujaf-415	170	25	management	management	NOUN
gujaf-415	170	26	of	of	ADP
gujaf-415	170	27	listed	list	VERB
gujaf-415	170	28	cement	cement	NOUN
gujaf-415	170	29	firms	firm	NOUN
gujaf-415	170	30	,	,	PUNCT
gujaf-415	170	31	with	with	SCONJ
gujaf-415	170	32	a	a	DET
gujaf-415	170	33	coefficient	coefficient	NOUN
gujaf-415	170	34	of	of	ADP
gujaf-415	170	35	0.0093	0.0093	NUM
gujaf-415	170	36	which	which	PRON
gujaf-415	170	37	indicated	indicate	VERB
gujaf-415	170	38	that	that	SCONJ
gujaf-415	170	39	one	one	NUM
gujaf-415	170	40	unit	unit	NOUN
gujaf-415	170	41	increase	increase	NOUN
gujaf-415	170	42	in	in	ADP
gujaf-415	170	43	firm	firm	ADJ
gujaf-415	170	44	size	size	NOUN
gujaf-415	170	45	(	(	PUNCT
gujaf-415	170	46	size	size	NOUN
gujaf-415	170	47	)	)	PUNCT
gujaf-415	170	48	leads	lead	VERB
gujaf-415	170	49	to	to	ADP
gujaf-415	170	50	an	an	DET
gujaf-415	170	51	increase	increase	NOUN
gujaf-415	170	52	in	in	ADP
gujaf-415	170	53	earnings	earning	NOUN
gujaf-415	170	54	manipulation	manipulation	NOUN
gujaf-415	170	55	by	by	ADP
gujaf-415	170	56	managers	manager	NOUN
gujaf-415	170	57	of	of	ADP
gujaf-415	170	58	listed	list	VERB
gujaf-415	170	59	cement	cement	NOUN
gujaf-415	170	60	firms	firm	NOUN
gujaf-415	170	61	in	in	ADP
gujaf-415	170	62	nigeria	nigeria	PROPN
gujaf-415	170	63	by	by	ADP
gujaf-415	170	64	0.0093	0.0093	NUM
gujaf-415	170	65	percent	percent	NOUN
gujaf-415	170	66	(	(	PUNCT
gujaf-415	170	67	β	β	X
gujaf-415	170	68	=	=	SYM
gujaf-415	170	69	0.0093	0.0093	NUM
gujaf-415	170	70	,	,	PUNCT
gujaf-415	170	71	t=	t=	NOUN
gujaf-415	170	72	1.44	1.44	NUM
gujaf-415	170	73	,	,	PUNCT
gujaf-415	170	74	p=0.168	p=0.168	NOUN
gujaf-415	170	75	)	)	PUNCT
gujaf-415	170	76	.	.	PUNCT
gujaf-415	171	1	this	this	PRON
gujaf-415	171	2	converts	convert	VERB
gujaf-415	171	3	the	the	DET
gujaf-415	171	4	expectation	expectation	NOUN
gujaf-415	171	5	of	of	ADP
gujaf-415	171	6	this	this	DET
gujaf-415	171	7	study	study	NOUN
gujaf-415	171	8	and	and	CCONJ
gujaf-415	171	9	supports	support	VERB
gujaf-415	171	10	the	the	DET
gujaf-415	171	11	positive	positive	ADJ
gujaf-415	171	12	accounting	accounting	NOUN
gujaf-415	171	13	theory	theory	NOUN
gujaf-415	171	14	and	and	CCONJ
gujaf-415	171	15	agency	agency	NOUN
gujaf-415	171	16	theory	theory	NOUN
gujaf-415	171	17	that	that	SCONJ
gujaf-415	171	18	large	large	ADJ
gujaf-415	171	19	firms	firm	NOUN
gujaf-415	171	20	choose	choose	VERB
gujaf-415	171	21	accounting	accounting	NOUN
gujaf-415	171	22	policies	policy	NOUN
gujaf-415	171	23	that	that	PRON
gujaf-415	171	24	permit	permit	VERB
gujaf-415	171	25	postponing	postpone	VERB
gujaf-415	171	26	the	the	DET
gujaf-415	171	27	earnings	earning	NOUN
gujaf-415	171	28	disclosure	disclosure	NOUN
gujaf-415	171	29	to	to	ADP
gujaf-415	171	30	future	future	ADJ
gujaf-415	171	31	periods	period	NOUN
gujaf-415	171	32	and	and	CCONJ
gujaf-415	171	33	also	also	ADV
gujaf-415	171	34	witness	witness	VERB
gujaf-415	171	35	greater	great	ADJ
gujaf-415	171	36	agency	agency	NOUN
gujaf-415	171	37	costs	cost	NOUN
gujaf-415	171	38	which	which	PRON
gujaf-415	171	39	give	give	VERB
gujaf-415	171	40	room	room	NOUN
gujaf-415	171	41	for	for	ADP
gujaf-415	171	42	more	more	ADJ
gujaf-415	171	43	opportunistic	opportunistic	ADJ
gujaf-415	171	44	practices	practice	NOUN
gujaf-415	171	45	.	.	PUNCT
gujaf-415	172	1	the	the	DET
gujaf-415	172	2	outcome	outcome	NOUN
gujaf-415	172	3	of	of	ADP
gujaf-415	172	4	the	the	DET
gujaf-415	172	5	positive	positive	ADJ
gujaf-415	172	6	effect	effect	NOUN
gujaf-415	172	7	of	of	ADP
gujaf-415	172	8	firm	firm	ADJ
gujaf-415	172	9	size	size	NOUN
gujaf-415	172	10	on	on	ADP
gujaf-415	172	11	earnings	earning	NOUN
gujaf-415	172	12	management	management	NOUN
gujaf-415	172	13	suggest	suggest	VERB
gujaf-415	172	14	that	that	SCONJ
gujaf-415	172	15	large	large	ADJ
gujaf-415	172	16	firm	firm	NOUN
gujaf-415	172	17	engaged	engage	VERB
gujaf-415	172	18	in	in	ADP
gujaf-415	172	19	earnings	earning	NOUN
gujaf-415	172	20	manipulation	manipulation	NOUN
gujaf-415	172	21	due	due	ADP
gujaf-415	172	22	to	to	ADP
gujaf-415	172	23	their	their	PRON
gujaf-415	172	24	bargaining	bargaining	NOUN
gujaf-415	172	25	power	power	NOUN
gujaf-415	172	26	with	with	ADP
gujaf-415	172	27	auditor	auditor	NOUN
gujaf-415	172	28	which	which	PRON
gujaf-415	172	29	gives	give	VERB
gujaf-415	172	30	room	room	NOUN
gujaf-415	172	31	for	for	ADP
gujaf-415	172	32	more	more	ADJ
gujaf-415	172	33	opportunistic	opportunistic	ADJ
gujaf-415	172	34	practices	practice	NOUN
gujaf-415	172	35	.	.	PUNCT
gujaf-415	173	1	this	this	DET
gujaf-415	173	2	outcome	outcome	NOUN
gujaf-415	173	3	supports	support	VERB
gujaf-415	173	4	biswas	biswas	PROPN
gujaf-415	173	5	et	et	PROPN
gujaf-415	173	6	al	al	PROPN
gujaf-415	173	7	(	(	PUNCT
gujaf-415	173	8	2022	2022	NUM
gujaf-415	173	9	)	)	PUNCT
gujaf-415	173	10	and	and	CCONJ
gujaf-415	173	11	pham	pham	PROPN
gujaf-415	173	12	et	et	PROPN
gujaf-415	173	13	al	al	PROPN
gujaf-415	173	14	(	(	PUNCT
gujaf-415	173	15	2022	2022	NUM
gujaf-415	173	16	)	)	PUNCT
gujaf-415	173	17	’s	’s	PART
gujaf-415	173	18	findings	finding	NOUN
gujaf-415	173	19	that	that	SCONJ
gujaf-415	173	20	big	big	ADJ
gujaf-415	173	21	businesses	business	NOUN
gujaf-415	173	22	engage	engage	VERB
gujaf-415	173	23	in	in	ADP
gujaf-415	173	24	earnings	earning	NOUN
gujaf-415	173	25	management	management	NOUN
gujaf-415	173	26	.	.	PUNCT
gujaf-415	174	1	in	in	ADP
gujaf-415	174	2	view	view	NOUN
gujaf-415	174	3	of	of	ADP
gujaf-415	174	4	the	the	DET
gujaf-415	174	5	fact	fact	NOUN
gujaf-415	174	6	that	that	SCONJ
gujaf-415	174	7	the	the	DET
gujaf-415	174	8	probability	probability	NOUN
gujaf-415	174	9	value	value	NOUN
gujaf-415	174	10	of	of	ADP
gujaf-415	174	11	the	the	DET
gujaf-415	174	12	firm	firm	ADJ
gujaf-415	174	13	size	size	NOUN
gujaf-415	174	14	(	(	PUNCT
gujaf-415	174	15	size	size	NOUN
gujaf-415	174	16	)	)	PUNCT
gujaf-415	174	17	is	be	AUX
gujaf-415	174	18	greater	great	ADJ
gujaf-415	174	19	than	than	ADP
gujaf-415	174	20	5	5	NUM
gujaf-415	174	21	%	%	NOUN
gujaf-415	174	22	,	,	PUNCT
gujaf-415	174	23	it	it	PRON
gujaf-415	174	24	is	be	AUX
gujaf-415	174	25	therefore	therefore	ADV
gujaf-415	174	26	concluded	conclude	VERB
gujaf-415	174	27	that	that	SCONJ
gujaf-415	174	28	firm	firm	ADJ
gujaf-415	174	29	size	size	NOUN
gujaf-415	174	30	has	have	VERB
gujaf-415	174	31	no	no	DET
gujaf-415	174	32	significant	significant	ADJ
gujaf-415	174	33	effect	effect	NOUN
gujaf-415	174	34	on	on	ADP
gujaf-415	174	35	earnings	earning	NOUN
gujaf-415	174	36	management	management	NOUN
gujaf-415	174	37	of	of	ADP
gujaf-415	174	38	quoted	quote	VERB
gujaf-415	174	39	cement	cement	NOUN
gujaf-415	174	40	firms	firm	NOUN
gujaf-415	174	41	in	in	ADP
gujaf-415	174	42	nigeria	nigeria	PROPN
gujaf-415	174	43	.	.	PUNCT
gujaf-415	175	1	hence	hence	ADV
gujaf-415	175	2	,	,	PUNCT
gujaf-415	175	3	the	the	DET
gujaf-415	175	4	null	null	ADJ
gujaf-415	175	5	hypothesis	hypothesis	NOUN
gujaf-415	175	6	that	that	DET
gujaf-415	175	7	firm	firm	ADJ
gujaf-415	175	8	size	size	NOUN
gujaf-415	175	9	has	have	VERB
gujaf-415	175	10	no	no	DET
gujaf-415	175	11	significant	significant	ADJ
gujaf-415	175	12	effect	effect	NOUN
gujaf-415	175	13	on	on	ADP
gujaf-415	175	14	the	the	DET
gujaf-415	175	15	earnings	earning	NOUN
gujaf-415	175	16	management	management	NOUN
gujaf-415	175	17	of	of	ADP
gujaf-415	175	18	quoted	quote	VERB
gujaf-415	175	19	cement	cement	NOUN
gujaf-415	175	20	firms	firm	NOUN
gujaf-415	175	21	in	in	ADP
gujaf-415	175	22	nigeria	nigeria	PROPN
gujaf-415	175	23	is	be	AUX
gujaf-415	175	24	accepted	accept	VERB
gujaf-415	175	25	.	.	PUNCT
gujaf-415	176	1	ho2	ho2	NOUN
gujaf-415	176	2	:	:	PUNCT
gujaf-415	176	3	audit	audit	NOUN
gujaf-415	176	4	quality	quality	NOUN
gujaf-415	176	5	has	have	VERB
gujaf-415	176	6	no	no	DET
gujaf-415	176	7	significant	significant	ADJ
gujaf-415	176	8	effect	effect	NOUN
gujaf-415	176	9	on	on	ADP
gujaf-415	176	10	the	the	DET
gujaf-415	176	11	earnings	earning	NOUN
gujaf-415	176	12	management	management	NOUN
gujaf-415	176	13	of	of	ADP
gujaf-415	176	14	quoted	quote	VERB
gujaf-415	176	15	cement	cement	NOUN
gujaf-415	176	16	firms	firm	NOUN
gujaf-415	176	17	in	in	ADP
gujaf-415	176	18	nigeria	nigeria	PROPN
gujaf-415	176	19	.	.	PUNCT
gujaf-415	177	1	the	the	DET
gujaf-415	177	2	pooled	pool	VERB
gujaf-415	177	3	estimator	estimator	NOUN
gujaf-415	177	4	analysis	analysis	NOUN
gujaf-415	177	5	reveals	reveal	VERB
gujaf-415	177	6	that	that	SCONJ
gujaf-415	177	7	audit	audit	NOUN
gujaf-415	177	8	quality	quality	NOUN
gujaf-415	177	9	(	(	PUNCT
gujaf-415	177	10	aq	aq	NOUN
gujaf-415	177	11	)	)	PUNCT
gujaf-415	177	12	has	have	VERB
gujaf-415	177	13	a	a	DET
gujaf-415	177	14	significant	significant	ADJ
gujaf-415	177	15	negative	negative	ADJ
gujaf-415	177	16	impact	impact	NOUN
gujaf-415	177	17	on	on	ADP
gujaf-415	177	18	earnings	earning	NOUN
gujaf-415	177	19	management	management	NOUN
gujaf-415	177	20	in	in	ADP
gujaf-415	177	21	nigeria	nigeria	PROPN
gujaf-415	177	22	's	's	PART
gujaf-415	177	23	listed	list	VERB
gujaf-415	177	24	cement	cement	NOUN
gujaf-415	177	25	firms	firm	NOUN
gujaf-415	177	26	.	.	PUNCT
gujaf-415	178	1	a	a	DET
gujaf-415	178	2	one	one	NUM
gujaf-415	178	3	-	-	PUNCT
gujaf-415	178	4	unit	unit	NOUN
gujaf-415	178	5	increase	increase	NOUN
gujaf-415	178	6	in	in	ADP
gujaf-415	178	7	audit	audit	NOUN
gujaf-415	178	8	quality	quality	NOUN
gujaf-415	178	9	leads	lead	VERB
gujaf-415	178	10	to	to	ADP
gujaf-415	178	11	a	a	DET
gujaf-415	178	12	0.0049	0.0049	NUM
gujaf-415	178	13	unit	unit	NOUN
gujaf-415	178	14	decrease	decrease	NOUN
gujaf-415	178	15	in	in	ADP
gujaf-415	178	16	earnings	earning	NOUN
gujaf-415	178	17	management	management	NOUN
gujaf-415	178	18	(	(	PUNCT
gujaf-415	178	19	β	β	X
gujaf-415	178	20	=	=	NOUN
gujaf-415	178	21	-0.0049	-0.0049	PROPN
gujaf-415	178	22	,	,	PUNCT
gujaf-415	178	23	t=	t=	PROPN
gujaf-415	178	24	-2.40	-2.40	PROPN
gujaf-415	178	25	,	,	PUNCT
gujaf-415	178	26	p=0.027	p=0.027	X
gujaf-415	178	27	)	)	PUNCT
gujaf-415	178	28	.	.	PUNCT
gujaf-415	179	1	audit	audit	NOUN
gujaf-415	179	2	quality	quality	NOUN
gujaf-415	179	3	is	be	AUX
gujaf-415	179	4	a	a	DET
gujaf-415	179	5	crucial	crucial	ADJ
gujaf-415	179	6	factor	factor	NOUN
gujaf-415	179	7	in	in	ADP
gujaf-415	179	8	ensuring	ensure	VERB
gujaf-415	179	9	financial	financial	ADJ
gujaf-415	179	10	reporting	reporting	NOUN
gujaf-415	179	11	integrity	integrity	NOUN
gujaf-415	179	12	,	,	PUNCT
gujaf-415	179	13	serving	serve	VERB
gujaf-415	179	14	as	as	ADP
gujaf-415	179	15	an	an	DET
gujaf-415	179	16	effective	effective	ADJ
gujaf-415	179	17	governance	governance	NOUN
gujaf-415	179	18	mechanism	mechanism	NOUN
gujaf-415	179	19	to	to	PART
gujaf-415	179	20	evaluate	evaluate	VERB
gujaf-415	179	21	internal	internal	ADJ
gujaf-415	179	22	controls	control	NOUN
gujaf-415	179	23	,	,	PUNCT
gujaf-415	179	24	provide	provide	VERB
gujaf-415	179	25	assurance	assurance	NOUN
gujaf-415	179	26	on	on	ADP
gujaf-415	179	27	corporate	corporate	ADJ
gujaf-415	179	28	disclosure	disclosure	NOUN
gujaf-415	179	29	quality	quality	NOUN
gujaf-415	179	30	,	,	PUNCT
gujaf-415	179	31	and	and	CCONJ
gujaf-415	179	32	reduce	reduce	VERB
gujaf-415	179	33	agency	agency	NOUN
gujaf-415	179	34	costs	cost	NOUN
gujaf-415	179	35	.	.	PUNCT
gujaf-415	180	1	the	the	DET
gujaf-415	180	2	negative	negative	ADJ
gujaf-415	180	3	relationship	relationship	NOUN
gujaf-415	180	4	between	between	ADP
gujaf-415	180	5	audit	audit	NOUN
gujaf-415	180	6	quality	quality	NOUN
gujaf-415	180	7	and	and	CCONJ
gujaf-415	180	8	earnings	earning	NOUN
gujaf-415	180	9	management	management	NOUN
gujaf-415	180	10	suggests	suggest	VERB
gujaf-415	180	11	that	that	SCONJ
gujaf-415	180	12	higher	high	ADJ
gujaf-415	180	13	audit	audit	NOUN
gujaf-415	180	14	quality	quality	NOUN
gujaf-415	180	15	effectively	effectively	ADV
gujaf-415	180	16	constrains	constrain	VERB
gujaf-415	180	17	earnings	earning	NOUN
gujaf-415	180	18	manipulation	manipulation	NOUN
gujaf-415	180	19	,	,	PUNCT
gujaf-415	180	20	as	as	SCONJ
gujaf-415	180	21	companies	company	NOUN
gujaf-415	180	22	fear	fear	VERB
gujaf-415	180	23	reputational	reputational	ADJ
gujaf-415	180	24	damage	damage	NOUN
gujaf-415	180	25	from	from	ADP
gujaf-415	180	26	detected	detect	VERB
gujaf-415	180	27	misstatements	misstatement	NOUN
gujaf-415	180	28	.	.	PUNCT
gujaf-415	181	1	big	big	ADJ
gujaf-415	181	2	four	four	NUM
gujaf-415	181	3	auditing	auditing	NOUN
gujaf-415	181	4	firms	firm	NOUN
gujaf-415	181	5	,	,	PUNCT
gujaf-415	181	6	with	with	ADP
gujaf-415	181	7	their	their	PRON
gujaf-415	181	8	extensive	extensive	ADJ
gujaf-415	181	9	client	client	NOUN
gujaf-415	181	10	bases	basis	NOUN
gujaf-415	181	11	,	,	PUNCT
gujaf-415	181	12	advanced	advanced	ADJ
gujaf-415	181	13	resources	resource	NOUN
gujaf-415	181	14	,	,	PUNCT
gujaf-415	181	15	technology	technology	NOUN
gujaf-415	181	16	,	,	PUNCT
gujaf-415	181	17	training	training	NOUN
gujaf-415	181	18	programs	program	NOUN
gujaf-415	181	19	,	,	PUNCT
gujaf-415	181	20	and	and	CCONJ
gujaf-415	181	21	experienced	experienced	ADJ
gujaf-415	181	22	staff	staff	NOUN
gujaf-415	181	23	,	,	PUNCT
gujaf-415	181	24	have	have	VERB
gujaf-415	181	25	strong	strong	ADJ
gujaf-415	181	26	incentives	incentive	NOUN
gujaf-415	181	27	to	to	PART
gujaf-415	181	28	maintain	maintain	VERB
gujaf-415	181	29	high	high	ADJ
gujaf-415	181	30	audit	audit	NOUN
gujaf-415	181	31	quality	quality	NOUN
gujaf-415	181	32	.	.	PUNCT
gujaf-415	182	1	this	this	PRON
gujaf-415	182	2	contributes	contribute	VERB
gujaf-415	182	3	to	to	ADP
gujaf-415	182	4	reduced	reduce	VERB
gujaf-415	182	5	earnings	earning	NOUN
gujaf-415	182	6	management	management	NOUN
gujaf-415	182	7	in	in	ADP
gujaf-415	182	8	the	the	DET
gujaf-415	182	9	examined	examine	VERB
gujaf-415	182	10	cement	cement	NOUN
gujaf-415	182	11	firms	firm	NOUN
gujaf-415	182	12	.	.	PUNCT
gujaf-415	183	1	these	these	DET
gujaf-415	183	2	findings	finding	NOUN
gujaf-415	183	3	align	align	VERB
gujaf-415	183	4	with	with	ADP
gujaf-415	183	5	studies	study	NOUN
gujaf-415	183	6	by	by	ADP
gujaf-415	183	7	bassiouny	bassiouny	PROPN
gujaf-415	183	8	,	,	PUNCT
gujaf-415	183	9	et	et	PROPN
gujaf-415	183	10	al	al	PROPN
gujaf-415	183	11	.	.	PROPN
gujaf-415	183	12	,	,	PUNCT
gujaf-415	183	13	(	(	PUNCT
gujaf-415	183	14	2017	2017	NUM
gujaf-415	183	15	)	)	PUNCT
gujaf-415	183	16	and	and	CCONJ
gujaf-415	183	17	cudia	cudia	NOUN
gujaf-415	183	18	and	and	CCONJ
gujaf-415	183	19	dela	dela	PROPN
gujaf-415	183	20	cruz	cruz	PROPN
gujaf-415	183	21	(	(	PUNCT
gujaf-415	183	22	2018	2018	NUM
gujaf-415	183	23	)	)	PUNCT
gujaf-415	183	24	,	,	PUNCT
gujaf-415	183	25	which	which	PRON
gujaf-415	183	26	found	find	VERB
gujaf-415	183	27	that	that	SCONJ
gujaf-415	183	28	audit	audit	NOUN
gujaf-415	183	29	quality	quality	NOUN
gujaf-415	183	30	mitigates	mitigate	VERB
gujaf-415	183	31	earnings	earning	NOUN
gujaf-415	183	32	management	management	NOUN
gujaf-415	183	33	in	in	ADP
gujaf-415	183	34	listed	list	VERB
gujaf-415	183	35	egyptian	egyptian	ADJ
gujaf-415	183	36	firms	firm	NOUN
gujaf-415	183	37	and	and	CCONJ
gujaf-415	183	38	philippine	philippine	ADJ
gujaf-415	183	39	industrial	industrial	ADJ
gujaf-415	183	40	firms	firm	NOUN
gujaf-415	183	41	,	,	PUNCT
gujaf-415	183	42	respectively	respectively	ADV
gujaf-415	183	43	.	.	PUNCT
gujaf-415	184	1	given	give	VERB
gujaf-415	184	2	the	the	DET
gujaf-415	184	3	statistical	statistical	ADJ
gujaf-415	184	4	significance	significance	NOUN
gujaf-415	184	5	(	(	PUNCT
gujaf-415	184	6	p<0.05	p<0.05	NOUN
gujaf-415	184	7	)	)	PUNCT
gujaf-415	184	8	,	,	PUNCT
gujaf-415	184	9	we	we	PRON
gujaf-415	184	10	reject	reject	VERB
gujaf-415	184	11	the	the	DET
gujaf-415	184	12	null	null	ADJ
gujaf-415	184	13	hypothesis	hypothesis	NOUN
gujaf-415	184	14	that	that	PRON
gujaf-415	184	15	audit	audit	VERB
gujaf-415	184	16	gusau	gusau	ADJ
gujaf-415	184	17	journal	journal	NOUN
gujaf-415	184	18	of	of	ADP
gujaf-415	184	19	accounting	accounting	NOUN
gujaf-415	184	20	and	and	CCONJ
gujaf-415	184	21	finance	finance	NOUN
gujaf-415	184	22	,	,	PUNCT
gujaf-415	184	23	vol.6	vol.6	PROPN
gujaf-415	184	24	,	,	PUNCT
gujaf-415	184	25	issue	issue	NOUN
gujaf-415	184	26	2	2	NUM
gujaf-415	184	27	,	,	PUNCT
gujaf-415	184	28	april	april	PROPN
gujaf-415	184	29	,	,	PUNCT
gujaf-415	184	30	2025	2025	NUM
gujaf-415	184	31	60	60	NUM
gujaf-415	184	32	quality	quality	NOUN
gujaf-415	184	33	has	have	VERB
gujaf-415	184	34	no	no	DET
gujaf-415	184	35	significant	significant	ADJ
gujaf-415	184	36	effect	effect	NOUN
gujaf-415	184	37	on	on	ADP
gujaf-415	184	38	earnings	earning	NOUN
gujaf-415	184	39	management	management	NOUN
gujaf-415	184	40	in	in	ADP
gujaf-415	184	41	nigerian	nigerian	PROPN
gujaf-415	184	42	quoted	quote	VERB
gujaf-415	184	43	cement	cement	NOUN
gujaf-415	184	44	firms	firm	NOUN
gujaf-415	184	45	.	.	PUNCT
gujaf-415	185	1	instead	instead	ADV
gujaf-415	185	2	,	,	PUNCT
gujaf-415	185	3	we	we	PRON
gujaf-415	185	4	accept	accept	VERB
gujaf-415	185	5	the	the	DET
gujaf-415	185	6	alternative	alternative	ADJ
gujaf-415	185	7	hypothesis	hypothesis	NOUN
gujaf-415	185	8	that	that	PRON
gujaf-415	185	9	audit	audit	VERB
gujaf-415	185	10	quality	quality	NOUN
gujaf-415	185	11	significantly	significantly	ADV
gujaf-415	185	12	impacts	impact	VERB
gujaf-415	185	13	earnings	earning	NOUN
gujaf-415	185	14	management	management	NOUN
gujaf-415	185	15	in	in	ADP
gujaf-415	185	16	these	these	DET
gujaf-415	185	17	firms	firm	NOUN
gujaf-415	185	18	.	.	PUNCT
gujaf-415	186	1	5.0	5.0	NUM
gujaf-415	186	2	conclusions	conclusion	NOUN
gujaf-415	186	3	and	and	CCONJ
gujaf-415	186	4	recommendations	recommendation	NOUN
gujaf-415	186	5	the	the	DET
gujaf-415	186	6	study	study	NOUN
gujaf-415	186	7	examined	examine	VERB
gujaf-415	186	8	the	the	DET
gujaf-415	186	9	role	role	NOUN
gujaf-415	186	10	of	of	ADP
gujaf-415	186	11	firm	firm	ADJ
gujaf-415	186	12	size	size	NOUN
gujaf-415	186	13	and	and	CCONJ
gujaf-415	186	14	audit	audit	NOUN
gujaf-415	186	15	quality	quality	NOUN
gujaf-415	186	16	on	on	ADP
gujaf-415	186	17	earnings	earning	NOUN
gujaf-415	186	18	management	management	NOUN
gujaf-415	186	19	of	of	ADP
gujaf-415	186	20	quoted	quote	VERB
gujaf-415	186	21	cement	cement	NOUN
gujaf-415	186	22	firms	firm	NOUN
gujaf-415	186	23	in	in	ADP
gujaf-415	186	24	nigeria	nigeria	PROPN
gujaf-415	186	25	and	and	CCONJ
gujaf-415	186	26	,	,	PUNCT
gujaf-415	186	27	the	the	DET
gujaf-415	186	28	outcome	outcome	NOUN
gujaf-415	186	29	of	of	ADP
gujaf-415	186	30	the	the	DET
gujaf-415	186	31	study	study	NOUN
gujaf-415	186	32	justified	justify	VERB
gujaf-415	186	33	the	the	DET
gujaf-415	186	34	following	following	NOUN
gujaf-415	186	35	;	;	PUNCT
gujaf-415	186	36	the	the	DET
gujaf-415	186	37	study	study	NOUN
gujaf-415	186	38	found	find	VERB
gujaf-415	186	39	that	that	PRON
gujaf-415	186	40	firm	firm	ADJ
gujaf-415	186	41	size	size	NOUN
gujaf-415	186	42	(	(	PUNCT
gujaf-415	186	43	size	size	NOUN
gujaf-415	186	44	)	)	PUNCT
gujaf-415	186	45	has	have	VERB
gujaf-415	186	46	a	a	DET
gujaf-415	186	47	positive	positive	ADJ
gujaf-415	186	48	but	but	CCONJ
gujaf-415	186	49	statistically	statistically	ADV
gujaf-415	186	50	insignificant	insignificant	ADJ
gujaf-415	186	51	relationship	relationship	NOUN
gujaf-415	186	52	with	with	ADP
gujaf-415	186	53	earnings	earning	NOUN
gujaf-415	186	54	management	management	NOUN
gujaf-415	186	55	among	among	ADP
gujaf-415	186	56	listed	list	VERB
gujaf-415	186	57	cement	cement	NOUN
gujaf-415	186	58	firms	firm	NOUN
gujaf-415	186	59	.	.	PUNCT
gujaf-415	187	1	specifically	specifically	ADV
gujaf-415	187	2	,	,	PUNCT
gujaf-415	187	3	a	a	DET
gujaf-415	187	4	coefficient	coefficient	NOUN
gujaf-415	187	5	of	of	ADP
gujaf-415	187	6	0.0093	0.0093	NUM
gujaf-415	187	7	suggests	suggest	VERB
gujaf-415	187	8	that	that	SCONJ
gujaf-415	187	9	a	a	DET
gujaf-415	187	10	one	one	NUM
gujaf-415	187	11	-	-	PUNCT
gujaf-415	187	12	unit	unit	NOUN
gujaf-415	187	13	increase	increase	NOUN
gujaf-415	187	14	in	in	ADP
gujaf-415	187	15	firm	firm	ADJ
gujaf-415	187	16	size	size	NOUN
gujaf-415	187	17	would	would	AUX
gujaf-415	187	18	lead	lead	VERB
gujaf-415	187	19	to	to	ADP
gujaf-415	187	20	a	a	DET
gujaf-415	187	21	0.0093	0.0093	NUM
gujaf-415	187	22	present	present	ADJ
gujaf-415	187	23	increase	increase	NOUN
gujaf-415	187	24	in	in	ADP
gujaf-415	187	25	earnings	earning	NOUN
gujaf-415	187	26	manipulation	manipulation	NOUN
gujaf-415	187	27	by	by	ADP
gujaf-415	187	28	the	the	DET
gujaf-415	187	29	managers	manager	NOUN
gujaf-415	187	30	of	of	ADP
gujaf-415	187	31	these	these	DET
gujaf-415	187	32	firms	firm	NOUN
gujaf-415	187	33	in	in	ADP
gujaf-415	187	34	nigeria	nigeria	PROPN
gujaf-415	187	35	(	(	PUNCT
gujaf-415	187	36	β	β	X
gujaf-415	187	37	=	=	SYM
gujaf-415	187	38	0.0093	0.0093	NUM
gujaf-415	187	39	,	,	PUNCT
gujaf-415	187	40	t	t	NOUN
gujaf-415	187	41	=	=	SYM
gujaf-415	187	42	1.44	1.44	NUM
gujaf-415	187	43	,	,	PUNCT
gujaf-415	187	44	p	p	X
gujaf-415	187	45	=	=	NOUN
gujaf-415	187	46	0.168	0.168	NUM
gujaf-415	187	47	)	)	PUNCT
gujaf-415	187	48	.	.	PUNCT
gujaf-415	188	1	this	this	PRON
gujaf-415	188	2	indicates	indicate	VERB
gujaf-415	188	3	that	that	SCONJ
gujaf-415	188	4	while	while	SCONJ
gujaf-415	188	5	there	there	PRON
gujaf-415	188	6	is	be	VERB
gujaf-415	188	7	a	a	DET
gujaf-415	188	8	positive	positive	ADJ
gujaf-415	188	9	relationship	relationship	NOUN
gujaf-415	188	10	between	between	ADP
gujaf-415	188	11	firm	firm	ADJ
gujaf-415	188	12	size	size	NOUN
gujaf-415	188	13	and	and	CCONJ
gujaf-415	188	14	earnings	earning	NOUN
gujaf-415	188	15	management	management	NOUN
gujaf-415	188	16	,	,	PUNCT
gujaf-415	188	17	it	it	PRON
gujaf-415	188	18	is	be	AUX
gujaf-415	188	19	not	not	PART
gujaf-415	188	20	strong	strong	ADJ
gujaf-415	188	21	enough	enough	ADV
gujaf-415	188	22	to	to	PART
gujaf-415	188	23	be	be	AUX
gujaf-415	188	24	considered	consider	VERB
gujaf-415	188	25	significant	significant	ADJ
gujaf-415	188	26	.	.	PUNCT
gujaf-415	189	1	on	on	ADP
gujaf-415	189	2	the	the	DET
gujaf-415	189	3	other	other	ADJ
gujaf-415	189	4	hand	hand	NOUN
gujaf-415	189	5	,	,	PUNCT
gujaf-415	189	6	audit	audit	NOUN
gujaf-415	189	7	quality	quality	NOUN
gujaf-415	189	8	(	(	PUNCT
gujaf-415	189	9	aq	aq	NOUN
gujaf-415	189	10	)	)	PUNCT
gujaf-415	189	11	was	be	AUX
gujaf-415	189	12	found	find	VERB
gujaf-415	189	13	to	to	PART
gujaf-415	189	14	have	have	VERB
gujaf-415	189	15	a	a	DET
gujaf-415	189	16	negative	negative	ADJ
gujaf-415	189	17	and	and	CCONJ
gujaf-415	189	18	statistically	statistically	ADV
gujaf-415	189	19	significant	significant	ADJ
gujaf-415	189	20	impact	impact	NOUN
gujaf-415	189	21	on	on	ADP
gujaf-415	189	22	earnings	earning	NOUN
gujaf-415	189	23	management	management	NOUN
gujaf-415	189	24	in	in	ADP
gujaf-415	189	25	these	these	DET
gujaf-415	189	26	firms	firm	NOUN
gujaf-415	189	27	.	.	PUNCT
gujaf-415	190	1	the	the	DET
gujaf-415	190	2	coefficient	coefficient	NOUN
gujaf-415	190	3	of	of	ADP
gujaf-415	190	4	-0.0049	-0.0049	PROPN
gujaf-415	190	5	means	mean	VERB
gujaf-415	190	6	that	that	SCONJ
gujaf-415	190	7	an	an	DET
gujaf-415	190	8	improvement	improvement	NOUN
gujaf-415	190	9	in	in	ADP
gujaf-415	190	10	audit	audit	NOUN
gujaf-415	190	11	quality	quality	NOUN
gujaf-415	190	12	corresponds	correspond	VERB
gujaf-415	190	13	to	to	ADP
gujaf-415	190	14	a	a	DET
gujaf-415	190	15	reduction	reduction	NOUN
gujaf-415	190	16	in	in	ADP
gujaf-415	190	17	earnings	earning	NOUN
gujaf-415	190	18	management	management	NOUN
gujaf-415	190	19	by	by	ADP
gujaf-415	190	20	0.0049	0.0049	NUM
gujaf-415	190	21	percent	percent	NOUN
gujaf-415	190	22	(	(	PUNCT
gujaf-415	190	23	β	β	X
gujaf-415	190	24	=	=	SYM
gujaf-415	190	25	-0.0049	-0.0049	PROPN
gujaf-415	190	26	,	,	PUNCT
gujaf-415	190	27	t	t	NOUN
gujaf-415	190	28	=	=	SYM
gujaf-415	190	29	-2.40	-2.40	PROPN
gujaf-415	190	30	,	,	PUNCT
gujaf-415	190	31	p	p	NOUN
gujaf-415	190	32	=	=	PROPN
gujaf-415	190	33	0.027	0.027	NUM
gujaf-415	190	34	)	)	PUNCT
gujaf-415	190	35	.	.	PUNCT
gujaf-415	191	1	this	this	DET
gujaf-415	191	2	result	result	NOUN
gujaf-415	191	3	underscores	underscore	VERB
gujaf-415	191	4	the	the	DET
gujaf-415	191	5	importance	importance	NOUN
gujaf-415	191	6	of	of	ADP
gujaf-415	191	7	high	high	ADJ
gujaf-415	191	8	audit	audit	NOUN
gujaf-415	191	9	quality	quality	NOUN
gujaf-415	191	10	in	in	ADP
gujaf-415	191	11	curbing	curb	VERB
gujaf-415	191	12	earnings	earning	NOUN
gujaf-415	191	13	manipulation	manipulation	NOUN
gujaf-415	191	14	.	.	PUNCT
gujaf-415	192	1	based	base	VERB
gujaf-415	192	2	on	on	ADP
gujaf-415	192	3	these	these	DET
gujaf-415	192	4	findings	finding	NOUN
gujaf-415	192	5	,	,	PUNCT
gujaf-415	192	6	the	the	DET
gujaf-415	192	7	study	study	NOUN
gujaf-415	192	8	concludes	conclude	VERB
gujaf-415	192	9	that	that	SCONJ
gujaf-415	192	10	both	both	DET
gujaf-415	192	11	firm	firm	ADJ
gujaf-415	192	12	performance	performance	NOUN
gujaf-415	192	13	and	and	CCONJ
gujaf-415	192	14	audit	audit	NOUN
gujaf-415	192	15	quality	quality	NOUN
gujaf-415	192	16	play	play	VERB
gujaf-415	192	17	a	a	DET
gujaf-415	192	18	crucial	crucial	ADJ
gujaf-415	192	19	role	role	NOUN
gujaf-415	192	20	in	in	ADP
gujaf-415	192	21	reducing	reduce	VERB
gujaf-415	192	22	earnings	earning	NOUN
gujaf-415	192	23	management	management	NOUN
gujaf-415	192	24	among	among	ADP
gujaf-415	192	25	listed	list	VERB
gujaf-415	192	26	cement	cement	NOUN
gujaf-415	192	27	firms	firm	NOUN
gujaf-415	192	28	in	in	ADP
gujaf-415	192	29	nigeria	nigeria	PROPN
gujaf-415	192	30	.	.	PUNCT
gujaf-415	193	1	it	it	PRON
gujaf-415	193	2	is	be	AUX
gujaf-415	193	3	recommended	recommend	VERB
gujaf-415	193	4	that	that	SCONJ
gujaf-415	193	5	these	these	DET
gujaf-415	193	6	firms	firm	NOUN
gujaf-415	193	7	consistently	consistently	ADV
gujaf-415	193	8	hire	hire	VERB
gujaf-415	193	9	one	one	NUM
gujaf-415	193	10	of	of	ADP
gujaf-415	193	11	the	the	DET
gujaf-415	193	12	big	big	ADJ
gujaf-415	193	13	four	four	NUM
gujaf-415	193	14	audit	audit	NOUN
gujaf-415	193	15	firms	firm	NOUN
gujaf-415	193	16	as	as	ADP
gujaf-415	193	17	their	their	PRON
gujaf-415	193	18	external	external	ADJ
gujaf-415	193	19	auditor	auditor	NOUN
gujaf-415	193	20	.	.	PUNCT
gujaf-415	194	1	big	big	ADJ
gujaf-415	194	2	four	four	NUM
gujaf-415	194	3	firms	firm	NOUN
gujaf-415	194	4	have	have	VERB
gujaf-415	194	5	a	a	DET
gujaf-415	194	6	strong	strong	ADJ
gujaf-415	194	7	incentive	incentive	NOUN
gujaf-415	194	8	to	to	PART
gujaf-415	194	9	maintain	maintain	VERB
gujaf-415	194	10	high	high	ADJ
gujaf-415	194	11	audit	audit	NOUN
gujaf-415	194	12	standards	standard	NOUN
gujaf-415	194	13	due	due	ADP
gujaf-415	194	14	to	to	ADP
gujaf-415	194	15	their	their	PRON
gujaf-415	194	16	reputation	reputation	NOUN
gujaf-415	194	17	and	and	CCONJ
gujaf-415	194	18	the	the	DET
gujaf-415	194	19	potential	potential	ADJ
gujaf-415	194	20	risk	risk	NOUN
gujaf-415	194	21	of	of	ADP
gujaf-415	194	22	losing	lose	VERB
gujaf-415	194	23	it	it	PRON
gujaf-415	194	24	if	if	SCONJ
gujaf-415	194	25	they	they	PRON
gujaf-415	194	26	fail	fail	VERB
gujaf-415	194	27	to	to	PART
gujaf-415	194	28	detect	detect	VERB
gujaf-415	194	29	misstatements	misstatement	NOUN
gujaf-415	194	30	or	or	CCONJ
gujaf-415	194	31	manipulations	manipulation	NOUN
gujaf-415	194	32	.	.	PUNCT
gujaf-415	195	1	additionally	additionally	ADV
gujaf-415	195	2	,	,	PUNCT
gujaf-415	195	3	having	have	VERB
gujaf-415	195	4	audit	audit	NOUN
gujaf-415	195	5	committee	committee	NOUN
gujaf-415	195	6	members	member	NOUN
gujaf-415	195	7	with	with	ADP
gujaf-415	195	8	expertise	expertise	NOUN
gujaf-415	195	9	is	be	AUX
gujaf-415	195	10	suggested	suggest	VERB
gujaf-415	195	11	to	to	PART
gujaf-415	195	12	ensure	ensure	VERB
gujaf-415	195	13	effective	effective	ADJ
gujaf-415	195	14	monitoring	monitoring	NOUN
gujaf-415	195	15	of	of	ADP
gujaf-415	195	16	managerial	managerial	ADJ
gujaf-415	195	17	activities	activity	NOUN
gujaf-415	195	18	.	.	PUNCT
gujaf-415	196	1	furthermore	furthermore	ADV
gujaf-415	196	2	,	,	PUNCT
gujaf-415	196	3	the	the	DET
gujaf-415	196	4	study	study	NOUN
gujaf-415	196	5	recommends	recommend	VERB
gujaf-415	196	6	that	that	SCONJ
gujaf-415	196	7	listed	list	VERB
gujaf-415	196	8	cement	cement	NOUN
gujaf-415	196	9	firms	firm	NOUN
gujaf-415	196	10	increase	increase	VERB
gujaf-415	196	11	the	the	DET
gujaf-415	196	12	presence	presence	NOUN
gujaf-415	196	13	of	of	ADP
gujaf-415	196	14	major	major	ADJ
gujaf-415	196	15	shareholders	shareholder	NOUN
gujaf-415	196	16	on	on	ADP
gujaf-415	196	17	their	their	PRON
gujaf-415	196	18	audit	audit	NOUN
gujaf-415	196	19	committees	committee	NOUN
gujaf-415	196	20	.	.	PUNCT
gujaf-415	197	1	shareholders	shareholder	NOUN
gujaf-415	197	2	with	with	ADP
gujaf-415	197	3	significant	significant	ADJ
gujaf-415	197	4	stakes	stake	NOUN
gujaf-415	197	5	are	be	AUX
gujaf-415	197	6	likely	likely	ADJ
gujaf-415	197	7	to	to	PART
gujaf-415	197	8	be	be	AUX
gujaf-415	197	9	more	more	ADV
gujaf-415	197	10	motivated	motivated	ADJ
gujaf-415	197	11	to	to	PART
gujaf-415	197	12	safeguard	safeguard	VERB
gujaf-415	197	13	their	their	PRON
gujaf-415	197	14	investments	investment	NOUN
gujaf-415	197	15	,	,	PUNCT
gujaf-415	197	16	leading	lead	VERB
gujaf-415	197	17	to	to	ADP
gujaf-415	197	18	more	more	ADV
gujaf-415	197	19	rigorous	rigorous	ADJ
gujaf-415	197	20	monitoring	monitoring	NOUN
gujaf-415	197	21	and	and	CCONJ
gujaf-415	197	22	supervision	supervision	NOUN
gujaf-415	197	23	,	,	PUNCT
gujaf-415	197	24	which	which	PRON
gujaf-415	197	25	can	can	AUX
gujaf-415	197	26	help	help	VERB
gujaf-415	197	27	reduce	reduce	VERB
gujaf-415	197	28	the	the	DET
gujaf-415	197	29	likelihood	likelihood	NOUN
gujaf-415	197	30	of	of	ADP
gujaf-415	197	31	earnings	earning	NOUN
gujaf-415	197	32	management	management	NOUN
gujaf-415	197	33	.	.	PUNCT
gujaf-415	198	1	references	reference	NOUN
gujaf-415	198	2	abdullahi	abdullahi	PROPN
gujaf-415	198	3	,	,	PUNCT
gujaf-415	198	4	m.	m.	NOUN
gujaf-415	198	5	(	(	PUNCT
gujaf-415	198	6	2016	2016	NUM
gujaf-415	198	7	)	)	PUNCT
gujaf-415	198	8	.	.	PUNCT
gujaf-415	199	1	firm	firm	ADJ
gujaf-415	199	2	characteristics	characteristic	NOUN
gujaf-415	199	3	,	,	PUNCT
gujaf-415	199	4	governance	governance	NOUN
gujaf-415	199	5	mechanisms	mechanism	NOUN
gujaf-415	199	6	and	and	CCONJ
gujaf-415	199	7	financial	financial	ADJ
gujaf-415	199	8	performance	performance	NOUN
gujaf-415	199	9	of	of	ADP
gujaf-415	199	10	listed	list	VERB
gujaf-415	199	11	building	building	NOUN
gujaf-415	199	12	materials	material	NOUN
gujaf-415	199	13	firms	firm	NOUN
gujaf-415	199	14	in	in	ADP
gujaf-415	199	15	nigeria	nigeria	PROPN
gujaf-415	199	16	.	.	PUNCT
gujaf-415	200	1	journal	journal	PROPN
gujaf-415	200	2	of	of	ADP
gujaf-415	200	3	accounting	accounting	NOUN
gujaf-415	200	4	,	,	PUNCT
gujaf-415	200	5	business	business	NOUN
gujaf-415	200	6	andfinance	andfinance	PROPN
gujaf-415	200	7	research	research	NOUN
gujaf-415	200	8	,	,	PUNCT
gujaf-415	200	9	7(2	7(2	NUM
gujaf-415	200	10	)	)	PUNCT
gujaf-415	200	11	,	,	PUNCT
gujaf-415	200	12	59	59	NUM
gujaf-415	200	13	-	-	SYM
gujaf-415	200	14	81	81	NUM
gujaf-415	200	15	.	.	PUNCT
gujaf-415	201	1	abdulsalam	abdulsalam	PROPN
gujaf-415	201	2	,	,	PUNCT
gujaf-415	201	3	n.	n.	PROPN
gujaf-415	201	4	k.	k.	PROPN
gujaf-415	201	5	&	&	CCONJ
gujaf-415	201	6	babangida	babangida	PROPN
gujaf-415	201	7	,	,	PUNCT
gujaf-415	201	8	m.	m.	NOUN
gujaf-415	201	9	a.	a.	NOUN
gujaf-415	201	10	(	(	PUNCT
gujaf-415	201	11	2020	2020	NUM
gujaf-415	201	12	)	)	PUNCT
gujaf-415	201	13	.	.	PUNCT
gujaf-415	202	1	effect	effect	NOUN
gujaf-415	202	2	of	of	ADP
gujaf-415	202	3	sales	sale	NOUN
gujaf-415	202	4	and	and	CCONJ
gujaf-415	202	5	firm	firm	ADJ
gujaf-415	202	6	size	size	NOUN
gujaf-415	202	7	on	on	ADP
gujaf-415	202	8	sustainability	sustainability	NOUN
gujaf-415	202	9	reporting	reporting	NOUN
gujaf-415	202	10	practice	practice	NOUN
gujaf-415	202	11	of	of	ADP
gujaf-415	202	12	oil	oil	NOUN
gujaf-415	202	13	and	and	CCONJ
gujaf-415	202	14	gas	gas	NOUN
gujaf-415	202	15	companies	company	NOUN
gujaf-415	202	16	in	in	ADP
gujaf-415	202	17	nigeria	nigeria	PROPN
gujaf-415	202	18	.	.	PUNCT
gujaf-415	203	1	journal	journal	PROPN
gujaf-415	203	2	of	of	ADP
gujaf-415	203	3	research	research	NOUN
gujaf-415	203	4	inbusiness	inbusiness	NOUN
gujaf-415	203	5	and	and	CCONJ
gujaf-415	203	6	management	management	NOUN
gujaf-415	203	7	,	,	PUNCT
gujaf-415	203	8	8(1	8(1	NOUN
gujaf-415	203	9	)	)	PUNCT
gujaf-415	203	10	,	,	PUNCT
gujaf-415	203	11	1	1	NUM
gujaf-415	203	12	-	-	SYM
gujaf-415	203	13	8	8	NUM
gujaf-415	203	14	.	.	PUNCT
gujaf-415	204	1	abubakar	abubakar	PROPN
gujaf-415	204	2	,	,	PUNCT
gujaf-415	204	3	i.	i.	PROPN
gujaf-415	204	4	a.	a.	PROPN
gujaf-415	204	5	,	,	PUNCT
gujaf-415	204	6	ishak	ishak	PROPN
gujaf-415	204	7	,	,	PUNCT
gujaf-415	204	8	r.	r.	PROPN
gujaf-415	204	9	b.	b.	PROPN
gujaf-415	204	10	&	&	CCONJ
gujaf-415	204	11	chandren	chandren	PROPN
gujaf-415	204	12	,	,	PUNCT
gujaf-415	204	13	s.	s.	PROPN
gujaf-415	204	14	a.	a.	PROPN
gujaf-415	204	15	p.	p.	PROPN
gujaf-415	204	16	(	(	PUNCT
gujaf-415	204	17	2020	2020	NUM
gujaf-415	204	18	)	)	PUNCT
gujaf-415	204	19	.	.	PUNCT
gujaf-415	205	1	the	the	DET
gujaf-415	205	2	effect	effect	NOUN
gujaf-415	205	3	of	of	ADP
gujaf-415	205	4	board	board	NOUN
gujaf-415	205	5	attributes	attribute	VERB
gujaf-415	205	6	on	on	ADP
gujaf-415	205	7	real	real	ADJ
gujaf-415	205	8	earnings	earning	NOUN
gujaf-415	205	9	management	management	NOUN
gujaf-415	205	10	in	in	ADP
gujaf-415	205	11	nigerian	nigerian	ADJ
gujaf-415	205	12	financial	financial	ADJ
gujaf-415	205	13	institutions	institution	NOUN
gujaf-415	205	14	.	.	PUNCT
gujaf-415	206	1	journal	journal	PROPN
gujaf-415	206	2	of	of	ADP
gujaf-415	206	3	accounting	accounting	NOUN
gujaf-415	206	4	,	,	PUNCT
gujaf-415	206	5	business	business	NOUN
gujaf-415	206	6	and	and	CCONJ
gujaf-415	206	7	finance	finance	NOUN
gujaf-415	206	8	research	research	NOUN
gujaf-415	206	9	,	,	PUNCT
gujaf-415	206	10	1(1	1(1	NUM
gujaf-415	206	11	)	)	PUNCT
gujaf-415	206	12	,	,	PUNCT
gujaf-415	206	13	76	76	NUM
gujaf-415	206	14	-	-	SYM
gujaf-415	206	15	83	83	NUM
gujaf-415	206	16	.	.	PUNCT
gujaf-415	207	1	ajay	ajay	PROPN
gujaf-415	207	2	,	,	PUNCT
gujaf-415	207	3	r.	r.	PROPN
gujaf-415	207	4	&	&	CCONJ
gujaf-415	207	5	madhumathi	madhumathi	PROPN
gujaf-415	207	6	,	,	PUNCT
gujaf-415	207	7	r.	r.	PROPN
gujaf-415	207	8	(	(	PUNCT
gujaf-415	207	9	2015	2015	NUM
gujaf-415	207	10	)	)	PUNCT
gujaf-415	207	11	.	.	PUNCT
gujaf-415	208	1	institutional	institutional	ADJ
gujaf-415	208	2	ownership	ownership	NOUN
gujaf-415	208	3	and	and	CCONJ
gujaf-415	208	4	earnings	earning	NOUN
gujaf-415	208	5	management	management	NOUN
gujaf-415	208	6	in	in	ADP
gujaf-415	208	7	india	india	PROPN
gujaf-415	208	8	.	.	PUNCT
gujaf-415	209	1	indian	indian	PROPN
gujaf-415	209	2	journal	journal	PROPN
gujaf-415	209	3	of	of	ADP
gujaf-415	209	4	corporate	corporate	ADJ
gujaf-415	209	5	governance	governance	NOUN
gujaf-415	209	6	,	,	PUNCT
gujaf-415	209	7	8(2	8(2	NUM
gujaf-415	209	8	)	)	PUNCT
gujaf-415	209	9	,	,	PUNCT
gujaf-415	209	10	119–136	119–136	NUM
gujaf-415	209	11	.	.	PUNCT
gujaf-415	210	1	gusau	gusau	PROPN
gujaf-415	210	2	journal	journal	PROPN
gujaf-415	210	3	of	of	ADP
gujaf-415	210	4	accounting	accounting	NOUN
gujaf-415	210	5	and	and	CCONJ
gujaf-415	210	6	finance	finance	NOUN
gujaf-415	210	7	,	,	PUNCT
gujaf-415	210	8	vol.6	vol.6	PROPN
gujaf-415	210	9	,	,	PUNCT
gujaf-415	210	10	issue	issue	NOUN
gujaf-415	210	11	2	2	NUM
gujaf-415	210	12	,	,	PUNCT
gujaf-415	210	13	april	april	PROPN
gujaf-415	210	14	,	,	PUNCT
gujaf-415	210	15	2025	2025	NUM
gujaf-415	210	16	61	61	NUM
gujaf-415	210	17	alhassan	alhassan	ADJ
gujaf-415	210	18	,	,	PUNCT
gujaf-415	210	19	i.	i.	NOUN
gujaf-415	210	20	,	,	PUNCT
gujaf-415	210	21	gololo	gololo	PROPN
gujaf-415	210	22	,	,	PUNCT
gujaf-415	210	23	i.	i.	PROPN
gujaf-415	210	24	a.	a.	PROPN
gujaf-415	210	25	&	&	CCONJ
gujaf-415	210	26	islam	islam	PROPN
gujaf-415	210	27	,	,	PUNCT
gujaf-415	210	28	k.	k.	PROPN
gujaf-415	210	29	m.	m.	PROPN
gujaf-415	210	30	a.	a.	PROPN
gujaf-415	210	31	(	(	PUNCT
gujaf-415	210	32	2019	2019	NUM
gujaf-415	210	33	)	)	PUNCT
gujaf-415	210	34	.	.	PUNCT
gujaf-415	211	1	audit	audit	NOUN
gujaf-415	211	2	committee	committee	PROPN
gujaf-415	211	3	and	and	CCONJ
gujaf-415	211	4	earnings	earning	NOUN
gujaf-415	211	5	management	management	NOUN
gujaf-415	211	6	in	in	ADP
gujaf-415	211	7	quoted	quote	VERB
gujaf-415	211	8	manufacturing	manufacturing	NOUN
gujaf-415	211	9	firms	firm	NOUN
gujaf-415	211	10	in	in	ADP
gujaf-415	211	11	nigeria	nigeria	PROPN
gujaf-415	211	12	.	.	PUNCT
gujaf-415	212	1	the	the	DET
gujaf-415	212	2	millennium	millennium	PROPN
gujaf-415	212	3	university	university	PROPN
gujaf-415	212	4	journal	journal	NOUN
gujaf-415	212	5	,	,	PUNCT
gujaf-415	212	6	4(1	4(1	NUM
gujaf-415	212	7	)	)	PUNCT
gujaf-415	212	8	,	,	PUNCT
gujaf-415	212	9	45	45	NUM
gujaf-415	212	10	-	-	SYM
gujaf-415	212	11	55	55	NUM
gujaf-415	212	12	.	.	PUNCT
gujaf-415	213	1	arun	arun	PROPN
gujaf-415	213	2	,	,	PUNCT
gujaf-415	213	3	t.	t.	PROPN
gujaf-415	213	4	g.	g.	PROPN
gujaf-415	213	5	,	,	PUNCT
gujaf-415	213	6	almahrog	almahrog	PROPN
gujaf-415	213	7	,	,	PUNCT
gujaf-415	213	8	y.	y.	PROPN
gujaf-415	213	9	e.	e.	PROPN
gujaf-415	213	10	&	&	CCONJ
gujaf-415	213	11	aribi	aribi	PROPN
gujaf-415	213	12	,	,	PUNCT
gujaf-415	213	13	z.	z.	PROPN
gujaf-415	213	14	a.	a.	PROPN
gujaf-415	213	15	(	(	PUNCT
gujaf-415	213	16	2015	2015	NUM
gujaf-415	213	17	)	)	PUNCT
gujaf-415	213	18	.	.	PUNCT
gujaf-415	214	1	female	female	ADJ
gujaf-415	214	2	directors	director	NOUN
gujaf-415	214	3	and	and	CCONJ
gujaf-415	214	4	earnings	earning	NOUN
gujaf-415	214	5	management	management	NOUN
gujaf-415	214	6	:	:	PUNCT
gujaf-415	214	7	evidence	evidence	NOUN
gujaf-415	214	8	from	from	ADP
gujaf-415	214	9	uk	uk	PROPN
gujaf-415	214	10	companies	company	NOUN
gujaf-415	214	11	.	.	PUNCT
gujaf-415	215	1	international	international	ADJ
gujaf-415	215	2	review	review	NOUN
gujaf-415	215	3	of	of	ADP
gujaf-415	215	4	financial	financial	ADJ
gujaf-415	215	5	analysis	analysis	NOUN
gujaf-415	215	6	,	,	PUNCT
gujaf-415	215	7	39	39	NUM
gujaf-415	215	8	,	,	PUNCT
gujaf-415	215	9	137	137	NUM
gujaf-415	215	10	-	-	SYM
gujaf-415	215	11	146	146	NUM
gujaf-415	215	12	.	.	PUNCT
gujaf-415	215	13	asogwa	asogwa	PROPN
gujaf-415	215	14	,	,	PUNCT
gujaf-415	215	15	c.	c.	PROPN
gujaf-415	215	16	i.	i.	PROPN
gujaf-415	215	17	,	,	PUNCT
gujaf-415	215	18	ofoegbu	ofoegbu	NOUN
gujaf-415	215	19	,	,	PUNCT
gujaf-415	215	20	g.	g.	PROPN
gujaf-415	215	21	n.	n.	PROPN
gujaf-415	215	22	,	,	PUNCT
gujaf-415	215	23	nnnam	nnnam	PROPN
gujaf-415	215	24	,	,	PUNCT
gujaf-415	215	25	j.	j.	PROPN
gujaf-415	215	26	i.	i.	PROPN
gujaf-415	215	27	&	&	CCONJ
gujaf-415	215	28	chukwunwike	chukwunwike	PROPN
gujaf-415	215	29	,	,	PUNCT
gujaf-415	215	30	d.	d.	PROPN
gujaf-415	215	31	o.	o.	PROPN
gujaf-415	215	32	(	(	PUNCT
gujaf-415	215	33	2019	2019	NUM
gujaf-415	215	34	)	)	PUNCT
gujaf-415	215	35	.	.	PUNCT
gujaf-415	216	1	effect	effect	NOUN
gujaf-415	216	2	of	of	ADP
gujaf-415	216	3	corporate	corporate	ADJ
gujaf-415	216	4	governance	governance	NOUN
gujaf-415	216	5	board	board	NOUN
gujaf-415	216	6	leadership	leadership	NOUN
gujaf-415	216	7	models	model	NOUN
gujaf-415	216	8	and	and	CCONJ
gujaf-415	216	9	attributes	attribute	NOUN
gujaf-415	216	10	on	on	ADP
gujaf-415	216	11	earnings	earning	NOUN
gujaf-415	216	12	quality	quality	NOUN
gujaf-415	216	13	of	of	ADP
gujaf-415	216	14	quoted	quote	VERB
gujaf-415	216	15	nigerian	nigerian	ADJ
gujaf-415	216	16	companies	company	NOUN
gujaf-415	216	17	.	.	PUNCT
gujaf-415	217	1	cogent	cogent	NOUN
gujaf-415	217	2	business	business	NOUN
gujaf-415	217	3	&	&	CCONJ
gujaf-415	217	4	management,6(1	management,6(1	PROPN
gujaf-415	217	5	)	)	PUNCT
gujaf-415	217	6	,	,	PUNCT
gujaf-415	217	7	1	1	NUM
gujaf-415	217	8	-	-	SYM
gujaf-415	217	9	31	31	NUM
gujaf-415	217	10	.	.	PUNCT
gujaf-415	218	1	ayemere	ayemere	ADV
gujaf-415	218	2	,	,	PUNCT
gujaf-415	218	3	i.	i.	PROPN
gujaf-415	218	4	l.	l.	PROPN
gujaf-415	218	5	&	&	CCONJ
gujaf-415	218	6	afensimi	afensimi	PROPN
gujaf-415	218	7	,	,	PUNCT
gujaf-415	218	8	e.	e.	PROPN
gujaf-415	218	9	(	(	PUNCT
gujaf-415	218	10	2015	2015	NUM
gujaf-415	218	11	)	)	PUNCT
gujaf-415	218	12	.	.	PUNCT
gujaf-415	219	1	audit	audit	NOUN
gujaf-415	219	2	committee	committee	PROPN
gujaf-415	219	3	attributes	attribute	NOUN
gujaf-415	219	4	and	and	CCONJ
gujaf-415	219	5	earnings	earning	NOUN
gujaf-415	219	6	management	management	NOUN
gujaf-415	219	7	:	:	PUNCT
gujaf-415	219	8	evidence	evidence	NOUN
gujaf-415	219	9	from	from	ADP
gujaf-415	219	10	nigeria	nigeria	PROPN
gujaf-415	219	11	.	.	PUNCT
gujaf-415	220	1	international	international	ADJ
gujaf-415	220	2	journal	journal	PROPN
gujaf-415	220	3	of	of	ADP
gujaf-415	220	4	business	business	NOUN
gujaf-415	220	5	and	and	CCONJ
gujaf-415	220	6	social	social	ADJ
gujaf-415	220	7	research	research	NOUN
gujaf-415	220	8	,	,	PUNCT
gujaf-415	220	9	5(4	5(4	NUM
gujaf-415	220	10	)	)	PUNCT
gujaf-415	220	11	,	,	PUNCT
gujaf-415	220	12	14	14	NUM
gujaf-415	220	13	-	-	SYM
gujaf-415	220	14	23	23	NUM
gujaf-415	220	15	.	.	PUNCT
gujaf-415	221	1	biswas	biswas	PROPN
gujaf-415	221	2	,	,	PUNCT
gujaf-415	221	3	s.	s.	PROPN
gujaf-415	221	4	,	,	PUNCT
gujaf-415	221	5	bhattacharya	bhattacharya	PROPN
gujaf-415	221	6	,	,	PUNCT
gujaf-415	221	7	m.	m.	NOUN
gujaf-415	221	8	,	,	PUNCT
gujaf-415	221	9	sadarangani	sadarangani	NOUN
gujaf-415	221	10	,	,	PUNCT
gujaf-415	221	11	p.	p.	PROPN
gujaf-415	221	12	h.	h.	PROPN
gujaf-415	221	13	,	,	PUNCT
gujaf-415	221	14	&	&	CCONJ
gujaf-415	221	15	jin	jin	PROPN
gujaf-415	221	16	,	,	PUNCT
gujaf-415	221	17	j.	j.	PROPN
gujaf-415	221	18	y.	y.	PROPN
gujaf-415	221	19	(	(	PUNCT
gujaf-415	221	20	2022	2022	NUM
gujaf-415	221	21	)	)	PUNCT
gujaf-415	221	22	.	.	PUNCT
gujaf-415	222	1	corporate	corporate	ADJ
gujaf-415	222	2	governance	governance	NOUN
gujaf-415	222	3	and	and	CCONJ
gujaf-415	222	4	earnings	earning	NOUN
gujaf-415	222	5	management	management	NOUN
gujaf-415	222	6	in	in	ADP
gujaf-415	222	7	banks	bank	NOUN
gujaf-415	222	8	:	:	PUNCT
gujaf-415	222	9	empirical	empirical	ADJ
gujaf-415	222	10	evidence	evidence	NOUN
gujaf-415	222	11	from	from	ADP
gujaf-415	222	12	india	india	PROPN
gujaf-415	222	13	.	.	PUNCT
gujaf-415	223	1	cogent	cogent	NOUN
gujaf-415	223	2	economics	economics	PROPN
gujaf-415	223	3	&	&	CCONJ
gujaf-415	223	4	finance	finance	PROPN
gujaf-415	223	5	,	,	PUNCT
gujaf-415	223	6	10:1	10:1	NUM
gujaf-415	223	7	,	,	PUNCT
gujaf-415	223	8	2085266	2085266	NUM
gujaf-415	223	9	.	.	PUNCT
gujaf-415	224	1	bouaziz	bouaziz	PROPN
gujaf-415	224	2	,	,	PUNCT
gujaf-415	224	3	d.	d.	PROPN
gujaf-415	224	4	,	,	PUNCT
gujaf-415	224	5	salhi	salhi	PROPN
gujaf-415	224	6	,	,	PUNCT
gujaf-415	224	7	b.	b.	PROPN
gujaf-415	224	8	&	&	CCONJ
gujaf-415	224	9	jarboui	jarboui	PROPN
gujaf-415	224	10	,	,	PUNCT
gujaf-415	224	11	a.	a.	NOUN
gujaf-415	224	12	(	(	PUNCT
gujaf-415	224	13	2020	2020	NUM
gujaf-415	224	14	)	)	PUNCT
gujaf-415	224	15	.	.	PUNCT
gujaf-415	225	1	ceo	ceo	NOUN
gujaf-415	225	2	characteristics	characteristic	NOUN
gujaf-415	225	3	and	and	CCONJ
gujaf-415	225	4	earnings	earning	NOUN
gujaf-415	225	5	management	management	NOUN
gujaf-415	225	6	:	:	PUNCT
gujaf-415	225	7	empirical	empirical	ADJ
gujaf-415	225	8	evidence	evidence	NOUN
gujaf-415	225	9	from	from	ADP
gujaf-415	225	10	france	france	PROPN
gujaf-415	225	11	.	.	PUNCT
gujaf-415	226	1	journal	journal	PROPN
gujaf-415	226	2	of	of	ADP
gujaf-415	226	3	financial	financial	ADJ
gujaf-415	226	4	reporting	reporting	NOUN
gujaf-415	226	5	and	and	CCONJ
gujaf-415	226	6	accounting	accounting	NOUN
gujaf-415	226	7	,	,	PUNCT
gujaf-415	226	8	18(1	18(1	NUM
gujaf-415	226	9	)	)	PUNCT
gujaf-415	226	10	,	,	PUNCT
gujaf-415	226	11	77	77	NUM
gujaf-415	226	12	-	-	SYM
gujaf-415	226	13	110	110	NUM
gujaf-415	226	14	.	.	PUNCT
gujaf-415	227	1	charfeddine	charfeddine	PROPN
gujaf-415	227	2	,	,	PUNCT
gujaf-415	227	3	l.	l.	PROPN
gujaf-415	227	4	,	,	PUNCT
gujaf-415	227	5	riahi	riahi	PROPN
gujaf-415	227	6	,	,	PUNCT
gujaf-415	227	7	r.	r.	PROPN
gujaf-415	227	8	,	,	PUNCT
gujaf-415	227	9	&	&	CCONJ
gujaf-415	227	10	omri	omri	PROPN
gujaf-415	227	11	,	,	PUNCT
gujaf-415	227	12	a.	a.	NOUN
gujaf-415	227	13	(	(	PUNCT
gujaf-415	227	14	2013	2013	NUM
gujaf-415	227	15	)	)	PUNCT
gujaf-415	227	16	.	.	PUNCT
gujaf-415	228	1	the	the	DET
gujaf-415	228	2	determinant	determinant	NOUN
gujaf-415	228	3	of	of	ADP
gujaf-415	228	4	earnings	earning	NOUN
gujaf-415	228	5	management	management	NOUN
gujaf-415	228	6	in	in	ADP
gujaf-415	228	7	developing	develop	VERB
gujaf-415	228	8	countries	country	NOUN
gujaf-415	228	9	:	:	PUNCT
gujaf-415	228	10	a	a	DET
gujaf-415	228	11	study	study	NOUN
gujaf-415	228	12	of	of	ADP
gujaf-415	228	13	the	the	DET
gujaf-415	228	14	tunisian	tunisian	ADJ
gujaf-415	228	15	context	context	NOUN
gujaf-415	228	16	.	.	PUNCT
gujaf-415	229	1	journal	journal	NOUN
gujaf-415	229	2	of	of	ADP
gujaf-415	229	3	corporate	corporate	ADJ
gujaf-415	229	4	governance,12(1	governance,12(1	NOUN
gujaf-415	229	5	)	)	PUNCT
gujaf-415	229	6	,	,	PUNCT
gujaf-415	229	7	35–49	35–49	NUM
gujaf-415	229	8	.	.	PUNCT
gujaf-415	230	1	cudia	cudia	PROPN
gujaf-415	230	2	,	,	PUNCT
gujaf-415	230	3	c.	c.	PROPN
gujaf-415	230	4	,	,	PUNCT
gujaf-415	230	5	&	&	CCONJ
gujaf-415	230	6	dela	dela	PROPN
gujaf-415	230	7	cruz	cruz	PROPN
gujaf-415	230	8	.	.	PUNCT
gujaf-415	230	9	,	,	PUNCT
gujaf-415	230	10	a.	a.	NOUN
gujaf-415	230	11	(	(	PUNCT
gujaf-415	230	12	2018	2018	NUM
gujaf-415	230	13	)	)	PUNCT
gujaf-415	230	14	.	.	PUNCT
gujaf-415	231	1	determinants	determinant	NOUN
gujaf-415	231	2	of	of	ADP
gujaf-415	231	3	earnings	earning	NOUN
gujaf-415	231	4	management	management	NOUN
gujaf-415	231	5	choice	choice	NOUN
gujaf-415	231	6	among	among	ADP
gujaf-415	231	7	publicly	publicly	ADV
gujaf-415	231	8	listed	list	VERB
gujaf-415	231	9	industrial	industrial	ADJ
gujaf-415	231	10	firms	firm	NOUN
gujaf-415	231	11	in	in	ADP
gujaf-415	231	12	the	the	DET
gujaf-415	231	13	philippines	philippine	NOUN
gujaf-415	231	14	.	.	PUNCT
gujaf-415	232	1	dlsu	dlsu	PROPN
gujaf-415	232	2	business	business	PROPN
gujaf-415	232	3	&	&	CCONJ
gujaf-415	232	4	economics	economics	PROPN
gujaf-415	232	5	review	review	PROPN
gujaf-415	232	6	,	,	PUNCT
gujaf-415	232	7	27(2	27(2	PRON
gujaf-415	232	8	)	)	PUNCT
gujaf-415	232	9	,	,	PUNCT
gujaf-415	232	10	119–129	119–129	NUM
gujaf-415	232	11	.	.	PUNCT
gujaf-415	233	1	das	das	PROPN
gujaf-415	233	2	,	,	PUNCT
gujaf-415	233	3	r.	r.	PROPN
gujaf-415	233	4	c.	c.	PROPN
gujaf-415	233	5	,	,	PUNCT
gujaf-415	233	6	mishra	mishra	PROPN
gujaf-415	233	7	,	,	PUNCT
gujaf-415	233	8	c.	c.	PROPN
gujaf-415	233	9	s.	s.	PROPN
gujaf-415	233	10	&	&	CCONJ
gujaf-415	233	11	rajib	rajib	PROPN
gujaf-415	233	12	,	,	PUNCT
gujaf-415	233	13	p.	p.	NOUN
gujaf-415	233	14	(	(	PUNCT
gujaf-415	233	15	2018	2018	NUM
gujaf-415	233	16	)	)	PUNCT
gujaf-415	233	17	.	.	PUNCT
gujaf-415	234	1	firm	firm	ADJ
gujaf-415	234	2	-	-	PUNCT
gujaf-415	234	3	specific	specific	ADJ
gujaf-415	234	4	parameters	parameter	NOUN
gujaf-415	234	5	and	and	CCONJ
gujaf-415	234	6	earnings	earning	NOUN
gujaf-415	234	7	management	management	NOUN
gujaf-415	234	8	:	:	PUNCT
gujaf-415	234	9	a	a	DET
gujaf-415	234	10	study	study	NOUN
gujaf-415	234	11	in	in	ADP
gujaf-415	234	12	the	the	DET
gujaf-415	234	13	indian	indian	ADJ
gujaf-415	234	14	context	context	NOUN
gujaf-415	234	15	.	.	PUNCT
gujaf-415	235	1	global	global	ADJ
gujaf-415	235	2	business	business	PROPN
gujaf-415	235	3	review	review	PROPN
gujaf-415	235	4	,	,	PUNCT
gujaf-415	235	5	19(5	19(5	NUM
gujaf-415	235	6	)	)	PUNCT
gujaf-415	235	7	,	,	PUNCT
gujaf-415	235	8	1240	1240	NUM
gujaf-415	235	9	1260	1260	NUM
gujaf-415	235	10	.	.	PUNCT
gujaf-415	236	1	deangelo	deangelo	PROPN
gujaf-415	236	2	,	,	PUNCT
gujaf-415	236	3	l.	l.	PROPN
gujaf-415	236	4	e.	e.	PROPN
gujaf-415	236	5	(	(	PUNCT
gujaf-415	236	6	1981	1981	NUM
gujaf-415	236	7	)	)	PUNCT
gujaf-415	236	8	.	.	PUNCT
gujaf-415	237	1	auditor	auditor	NOUN
gujaf-415	237	2	independence	independence	NOUN
gujaf-415	237	3	,	,	PUNCT
gujaf-415	237	4	‘	'	PUNCT
gujaf-415	237	5	low	low	ADJ
gujaf-415	237	6	balling	balling	NOUN
gujaf-415	237	7	’	'	PUNCT
gujaf-415	237	8	,	,	PUNCT
gujaf-415	237	9	and	and	CCONJ
gujaf-415	237	10	disclosure	disclosure	NOUN
gujaf-415	237	11	regulation	regulation	NOUN
gujaf-415	237	12	.	.	PUNCT
gujaf-415	238	1	journal	journal	NOUN
gujaf-415	238	2	of	of	ADP
gujaf-415	238	3	accounting	accounting	NOUN
gujaf-415	238	4	and	and	CCONJ
gujaf-415	238	5	economics	economic	NOUN
gujaf-415	238	6	,	,	PUNCT
gujaf-415	238	7	3(2	3(2	NUM
gujaf-415	238	8	)	)	PUNCT
gujaf-415	238	9	,	,	PUNCT
gujaf-415	238	10	113–127	113–127	NUM
gujaf-415	238	11	.	.	PUNCT
gujaf-415	239	1	defond	defond	NOUN
gujaf-415	239	2	,	,	PUNCT
gujaf-415	239	3	m.	m.	NOUN
gujaf-415	239	4	&	&	CCONJ
gujaf-415	239	5	zhang	zhang	PROPN
gujaf-415	239	6	,	,	PUNCT
gujaf-415	239	7	j.	j.	PROPN
gujaf-415	239	8	(	(	PUNCT
gujaf-415	239	9	2014	2014	NUM
gujaf-415	239	10	)	)	PUNCT
gujaf-415	239	11	.	.	PUNCT
gujaf-415	240	1	a	a	DET
gujaf-415	240	2	review	review	NOUN
gujaf-415	240	3	of	of	ADP
gujaf-415	240	4	archival	archival	NOUN
gujaf-415	240	5	auditing	auditing	NOUN
gujaf-415	240	6	research	research	NOUN
gujaf-415	240	7	.	.	PUNCT
gujaf-415	241	1	journal	journal	NOUN
gujaf-415	241	2	of	of	ADP
gujaf-415	241	3	accounting	accounting	NOUN
gujaf-415	241	4	and	and	CCONJ
gujaf-415	241	5	economics	economic	NOUN
gujaf-415	241	6	,	,	PUNCT
gujaf-415	241	7	58(2–3	58(2–3	PROPN
gujaf-415	241	8	)	)	PUNCT
gujaf-415	241	9	,	,	PUNCT
gujaf-415	241	10	275	275	NUM
gujaf-415	241	11	-	-	SYM
gujaf-415	241	12	326	326	NUM
gujaf-415	241	13	.	.	PUNCT
gujaf-415	242	1	el	el	PROPN
gujaf-415	242	2	-	-	PUNCT
gujaf-415	242	3	diri	diri	PROPN
gujaf-415	242	4	,	,	PUNCT
gujaf-415	242	5	m.	m.	NOUN
gujaf-415	242	6	lambrinoudakis	lambrinoudakis	PROPN
gujaf-415	242	7	,	,	PUNCT
gujaf-415	242	8	c.	c.	PROPN
gujaf-415	242	9	&	&	CCONJ
gujaf-415	242	10	alhadab	alhadab	PROPN
gujaf-415	242	11	,	,	PUNCT
gujaf-415	242	12	m.	m.	NOUN
gujaf-415	242	13	(	(	PUNCT
gujaf-415	242	14	2020	2020	NUM
gujaf-415	242	15	)	)	PUNCT
gujaf-415	242	16	.	.	PUNCT
gujaf-415	243	1	corporate	corporate	ADJ
gujaf-415	243	2	governance	governance	NOUN
gujaf-415	243	3	and	and	CCONJ
gujaf-415	243	4	earnings	earning	NOUN
gujaf-415	243	5	management	management	NOUN
gujaf-415	243	6	in	in	ADP
gujaf-415	243	7	concentrated	concentrated	ADJ
gujaf-415	243	8	markets	market	NOUN
gujaf-415	243	9	.	.	PUNCT
gujaf-415	244	1	journal	journal	NOUN
gujaf-415	244	2	of	of	ADP
gujaf-415	244	3	business	business	NOUN
gujaf-415	244	4	research	research	NOUN
gujaf-415	244	5	,	,	PUNCT
gujaf-415	244	6	108	108	NUM
gujaf-415	244	7	,	,	PUNCT
gujaf-415	244	8	291	291	NUM
gujaf-415	244	9	–	–	PUNCT
gujaf-415	244	10	306	306	NUM
gujaf-415	244	11	.	.	PUNCT
gujaf-415	245	1	farouk	farouk	PROPN
gujaf-415	245	2	,	,	PUNCT
gujaf-415	245	3	m.	m.	NOUN
gujaf-415	245	4	a.	a.	PROPN
gujaf-415	245	5	,	,	PUNCT
gujaf-415	245	6	magaji	magaji	NOUN
gujaf-415	245	7	,	,	PUNCT
gujaf-415	245	8	i.	i.	PROPN
gujaf-415	245	9	g.	g.	PROPN
gujaf-415	245	10	&	&	CCONJ
gujaf-415	245	11	egga	egga	PROPN
gujaf-415	245	12	,	,	PUNCT
gujaf-415	245	13	k.	k.	PROPN
gujaf-415	245	14	a.	a.	PROPN
gujaf-415	245	15	(	(	PUNCT
gujaf-415	245	16	2019	2019	NUM
gujaf-415	245	17	)	)	PUNCT
gujaf-415	245	18	.	.	PUNCT
gujaf-415	246	1	impact	impact	NOUN
gujaf-415	246	2	of	of	ADP
gujaf-415	246	3	characteristics	characteristic	NOUN
gujaf-415	246	4	of	of	ADP
gujaf-415	246	5	firm	firm	NOUN
gujaf-415	246	6	on	on	ADP
gujaf-415	246	7	quality	quality	NOUN
gujaf-415	246	8	of	of	ADP
gujaf-415	246	9	financial	financial	ADJ
gujaf-415	246	10	reporting	reporting	NOUN
gujaf-415	246	11	of	of	ADP
gujaf-415	246	12	quoted	quote	VERB
gujaf-415	246	13	industrial	industrial	ADJ
gujaf-415	246	14	goods	good	NOUN
gujaf-415	246	15	companies	company	NOUN
gujaf-415	246	16	in	in	ADP
gujaf-415	246	17	nigeria	nigeria	PROPN
gujaf-415	246	18	.	.	PUNCT
gujaf-415	247	1	amity	amity	NOUN
gujaf-415	247	2	journal	journal	NOUN
gujaf-415	247	3	of	of	ADP
gujaf-415	247	4	corporate	corporate	ADJ
gujaf-415	247	5	governance	governance	NOUN
gujaf-415	247	6	,	,	PUNCT
gujaf-415	247	7	4(2	4(2	NUM
gujaf-415	247	8	)	)	PUNCT
gujaf-415	247	9	,	,	PUNCT
gujaf-415	247	10	42	42	NUM
gujaf-415	247	11	-	-	SYM
gujaf-415	247	12	57	57	NUM
gujaf-415	247	13	.	.	PUNCT
gujaf-415	248	1	githaiga	githaiga	ADJ
gujaf-415	248	2	,	,	PUNCT
gujaf-415	248	3	p.	p.	PROPN
gujaf-415	248	4	n.	n.	NOUN
gujaf-415	248	5	,	,	PUNCT
gujaf-415	248	6	kabete	kabete	NOUN
gujaf-415	248	7	,	,	PUNCT
gujaf-415	248	8	p.	p.	PROPN
gujaf-415	248	9	m.	m.	PROPN
gujaf-415	248	10	&	&	CCONJ
gujaf-415	248	11	bonareri	bonareri	PROPN
gujaf-415	248	12	,	,	PUNCT
gujaf-415	248	13	t.	t.	PROPN
gujaf-415	248	14	c.	c.	PROPN
gujaf-415	248	15	(	(	PUNCT
gujaf-415	248	16	2022	2022	NUM
gujaf-415	248	17	)	)	PUNCT
gujaf-415	248	18	.	.	PUNCT
gujaf-415	249	1	board	board	NOUN
gujaf-415	249	2	characteristics	characteristic	NOUN
gujaf-415	249	3	and	and	CCONJ
gujaf-415	249	4	earnings	earning	NOUN
gujaf-415	249	5	management	management	NOUN
gujaf-415	249	6	.	.	PUNCT
gujaf-415	250	1	does	do	AUX
gujaf-415	250	2	firm	firm	ADJ
gujaf-415	250	3	size	size	NOUN
gujaf-415	250	4	matter	matter	NOUN
gujaf-415	250	5	?	?	PUNCT
gujaf-415	251	1	cogent	cogent	NOUN
gujaf-415	251	2	business	business	PROPN
gujaf-415	251	3	&	&	CCONJ
gujaf-415	251	4	management	management	PROPN
gujaf-415	251	5	,	,	PUNCT
gujaf-415	251	6	9(1	9(1	NUM
gujaf-415	251	7	)	)	PUNCT
gujaf-415	251	8	,	,	PUNCT
gujaf-415	251	9	2088573	2088573	NUM
gujaf-415	251	10	gull	gull	NOUN
gujaf-415	251	11	,	,	PUNCT
gujaf-415	251	12	a.	a.	NOUN
gujaf-415	251	13	,	,	PUNCT
gujaf-415	251	14	simon	simon	PROPN
gujaf-415	251	15	,	,	PUNCT
gujaf-415	251	16	f.	f.	PROPN
gujaf-415	251	17	,	,	PUNCT
gujaf-415	251	18	kit	kit	PROPN
gujaf-415	251	19	,	,	PUNCT
gujaf-415	251	20	y.	y.	PROPN
gujaf-415	251	21	&	&	CCONJ
gujaf-415	251	22	fung	fung	PROPN
gujaf-415	251	23	,	,	PUNCT
gujaf-415	251	24	d.	d.	PROPN
gujaf-415	251	25	j.	j.	PROPN
gujaf-415	251	26	(	(	PUNCT
gujaf-415	251	27	2009	2009	NUM
gujaf-415	251	28	)	)	PUNCT
gujaf-415	251	29	.	.	PUNCT
gujaf-415	252	1	earning	earn	VERB
gujaf-415	252	2	quality	quality	NOUN
gujaf-415	252	3	:	:	PUNCT
gujaf-415	252	4	some	some	DET
gujaf-415	252	5	evidence	evidence	NOUN
gujaf-415	252	6	on	on	ADP
gujaf-415	252	7	the	the	DET
gujaf-415	252	8	role	role	NOUN
gujaf-415	252	9	of	of	ADP
gujaf-415	252	10	auditor	auditor	NOUN
gujaf-415	252	11	tenure	tenure	NOUN
gujaf-415	252	12	,	,	PUNCT
gujaf-415	252	13	and	and	CCONJ
gujaf-415	252	14	auditors	auditor	NOUN
gujaf-415	252	15	’	’	PART
gujaf-415	252	16	industry	industry	NOUN
gujaf-415	252	17	expertise	expertise	NOUN
gujaf-415	252	18	.	.	PUNCT
gujaf-415	253	1	journal	journal	NOUN
gujaf-415	253	2	of	of	ADP
gujaf-415	253	3	accounting	accounting	NOUN
gujaf-415	253	4	and	and	CCONJ
gujaf-415	253	5	economics	economic	NOUN
gujaf-415	253	6	,	,	PUNCT
gujaf-415	253	7	25(2	25(2	NUM
gujaf-415	253	8	)	)	PUNCT
gujaf-415	253	9	,	,	PUNCT
gujaf-415	253	10	35	35	NUM
gujaf-415	253	11	-	-	SYM
gujaf-415	253	12	52	52	NUM
gujaf-415	253	13	.	.	PUNCT
gujaf-415	254	1	gusau	gusau	PROPN
gujaf-415	254	2	journal	journal	PROPN
gujaf-415	254	3	of	of	ADP
gujaf-415	254	4	accounting	accounting	NOUN
gujaf-415	254	5	and	and	CCONJ
gujaf-415	254	6	finance	finance	NOUN
gujaf-415	254	7	,	,	PUNCT
gujaf-415	254	8	vol.6	vol.6	PROPN
gujaf-415	254	9	,	,	PUNCT
gujaf-415	254	10	issue	issue	NOUN
gujaf-415	254	11	2	2	NUM
gujaf-415	254	12	,	,	PUNCT
gujaf-415	254	13	april	april	PROPN
gujaf-415	254	14	,	,	PUNCT
gujaf-415	254	15	2025	2025	NUM
gujaf-415	254	16	62	62	NUM
gujaf-415	254	17	hasnan	hasnan	NOUN
gujaf-415	254	18	,	,	PUNCT
gujaf-415	254	19	s.	s.	PROPN
gujaf-415	254	20	,	,	PUNCT
gujaf-415	254	21	razali	razali	VERB
gujaf-415	254	22	,	,	PUNCT
gujaf-415	254	23	m.	m.	NOUN
gujaf-415	254	24	h.	h.	PROPN
gujaf-415	254	25	m.	m.	PROPN
gujaf-415	254	26	&	&	CCONJ
gujaf-415	254	27	hussain	hussain	PROPN
gujaf-415	254	28	,	,	PUNCT
gujaf-415	254	29	a.	a.	PROPN
gujaf-415	254	30	r.	r.	PROPN
gujaf-415	254	31	m.	m.	PROPN
gujaf-415	254	32	(	(	PUNCT
gujaf-415	254	33	2020	2020	NUM
gujaf-415	254	34	)	)	PUNCT
gujaf-415	254	35	.	.	PUNCT
gujaf-415	255	1	the	the	DET
gujaf-415	255	2	effect	effect	NOUN
gujaf-415	255	3	of	of	ADP
gujaf-415	255	4	corporate	corporate	ADJ
gujaf-415	255	5	governance	governance	NOUN
gujaf-415	255	6	and	and	CCONJ
gujaf-415	255	7	firm	firm	ADJ
gujaf-415	255	8	-	-	PUNCT
gujaf-415	255	9	specific	specific	ADJ
gujaf-415	255	10	characteristics	characteristic	NOUN
gujaf-415	255	11	on	on	ADP
gujaf-415	255	12	the	the	DET
gujaf-415	255	13	incidence	incidence	NOUN
gujaf-415	255	14	of	of	ADP
gujaf-415	255	15	financial	financial	ADJ
gujaf-415	255	16	restatement	restatement	NOUN
gujaf-415	255	17	.	.	PUNCT
gujaf-415	256	1	incidence	incidence	NOUN
gujaf-415	256	2	of	of	ADP
gujaf-415	256	3	financial	financial	ADJ
gujaf-415	256	4	restatement,28(1	restatement,28(1	NOUN
gujaf-415	256	5	)	)	PUNCT
gujaf-415	256	6	,	,	PUNCT
gujaf-415	256	7	244	244	NUM
gujaf-415	256	8	-	-	SYM
gujaf-415	256	9	267	267	NUM
gujaf-415	256	10	.	.	PUNCT
gujaf-415	257	1	ibrahim	ibrahim	PROPN
gujaf-415	257	2	,	,	PUNCT
gujaf-415	257	3	g.	g.	PROPN
gujaf-415	257	4	,	,	PUNCT
gujaf-415	257	5	bello	bello	PROPN
gujaf-415	257	6	,	,	PUNCT
gujaf-415	257	7	a.	a.	PROPN
gujaf-415	257	8	&	&	CCONJ
gujaf-415	257	9	kargi	kargi	PROPN
gujaf-415	257	10	,	,	PUNCT
gujaf-415	257	11	h.	h.	PROPN
gujaf-415	257	12	s.	s.	PROPN
gujaf-415	257	13	(	(	PUNCT
gujaf-415	257	14	2015	2015	NUM
gujaf-415	257	15	)	)	PUNCT
gujaf-415	257	16	.	.	PUNCT
gujaf-415	258	1	audit	audit	NOUN
gujaf-415	258	2	committee	committee	PROPN
gujaf-415	258	3	attributes	attribute	VERB
gujaf-415	258	4	and	and	CCONJ
gujaf-415	258	5	real	real	ADJ
gujaf-415	258	6	activities	activity	NOUN
gujaf-415	258	7	manipulation	manipulation	NOUN
gujaf-415	258	8	of	of	ADP
gujaf-415	258	9	listed	list	VERB
gujaf-415	258	10	manufacturing	manufacturing	NOUN
gujaf-415	258	11	firms	firm	NOUN
gujaf-415	258	12	in	in	ADP
gujaf-415	258	13	nigeria	nigeria	PROPN
gujaf-415	258	14	.	.	PUNCT
gujaf-415	259	1	international	international	ADJ
gujaf-415	259	2	journal	journal	PROPN
gujaf-415	259	3	of	of	ADP
gujaf-415	259	4	development	development	NOUN
gujaf-415	259	5	and	and	CCONJ
gujaf-415	259	6	sustainability	sustainability	NOUN
gujaf-415	259	7	,	,	PUNCT
gujaf-415	259	8	4(9	4(9	NUM
gujaf-415	259	9	)	)	PUNCT
gujaf-415	259	10	,	,	PUNCT
gujaf-415	259	11	963	963	NUM
gujaf-415	259	12	-	-	SYM
gujaf-415	259	13	976	976	NUM
gujaf-415	259	14	.	.	PUNCT
gujaf-415	260	1	kargi	kargi	PROPN
gujaf-415	260	2	,	,	PUNCT
gujaf-415	260	3	h.	h.	PROPN
gujaf-415	260	4	s.	s.	PROPN
gujaf-415	260	5	&	&	CCONJ
gujaf-415	260	6	zakariya	zakariya	PROPN
gujaf-415	260	7	,	,	PUNCT
gujaf-415	260	8	m.	m.	NOUN
gujaf-415	260	9	(	(	PUNCT
gujaf-415	260	10	2021	2021	NUM
gujaf-415	260	11	)	)	PUNCT
gujaf-415	260	12	.	.	PUNCT
gujaf-415	261	1	moderating	moderate	VERB
gujaf-415	261	2	effect	effect	NOUN
gujaf-415	261	3	of	of	ADP
gujaf-415	261	4	free	free	ADJ
gujaf-415	261	5	cash	cash	NOUN
gujaf-415	261	6	flow	flow	NOUN
gujaf-415	261	7	and	and	CCONJ
gujaf-415	261	8	managerial	managerial	ADJ
gujaf-415	261	9	ownership	ownership	NOUN
gujaf-415	261	10	on	on	ADP
gujaf-415	261	11	earnings	earning	NOUN
gujaf-415	261	12	management	management	NOUN
gujaf-415	261	13	of	of	ADP
gujaf-415	261	14	listed	list	VERB
gujaf-415	261	15	conglomerate	conglomerate	NOUN
gujaf-415	261	16	firms	firm	NOUN
gujaf-415	261	17	in	in	ADP
gujaf-415	261	18	nigeria	nigeria	PROPN
gujaf-415	261	19	.	.	PUNCT
gujaf-415	262	1	accounting	accounting	NOUN
gujaf-415	262	2	and	and	CCONJ
gujaf-415	262	3	taxation	taxation	NOUN
gujaf-415	262	4	review	review	NOUN
gujaf-415	262	5	,	,	PUNCT
gujaf-415	262	6	5(2	5(2	NUM
gujaf-415	262	7	)	)	PUNCT
gujaf-415	262	8	,	,	PUNCT
gujaf-415	262	9	30	30	NUM
gujaf-415	262	10	-	-	SYM
gujaf-415	262	11	52	52	NUM
gujaf-415	262	12	.	.	PUNCT
gujaf-415	263	1	kwanbo	kwanbo	PROPN
gujaf-415	263	2	,	,	PUNCT
gujaf-415	263	3	m.	m.	PROPN
gujaf-415	263	4	l.	l.	PROPN
gujaf-415	263	5	&	&	CCONJ
gujaf-415	263	6	anyalewechi	anyalewechi	PROPN
gujaf-415	263	7	,	,	PUNCT
gujaf-415	263	8	c.	c.	PROPN
gujaf-415	263	9	(	(	PUNCT
gujaf-415	263	10	2021	2021	NUM
gujaf-415	263	11	)	)	PUNCT
gujaf-415	263	12	.	.	PUNCT
gujaf-415	264	1	firm	firm	ADJ
gujaf-415	264	2	attributes	attribute	NOUN
gujaf-415	264	3	and	and	CCONJ
gujaf-415	264	4	earnings	earning	NOUN
gujaf-415	264	5	management	management	NOUN
gujaf-415	264	6	of	of	ADP
gujaf-415	264	7	listed	list	VERB
gujaf-415	264	8	deposit	deposit	NOUN
gujaf-415	264	9	money	money	NOUN
gujaf-415	264	10	banks	bank	NOUN
gujaf-415	264	11	in	in	ADP
gujaf-415	264	12	nigeria	nigeria	PROPN
gujaf-415	264	13	:	:	PUNCT
gujaf-415	264	14	does	do	AUX
gujaf-415	264	15	dividend	dividend	VERB
gujaf-415	264	16	payout	payout	NOUN
gujaf-415	264	17	matters	matter	NOUN
gujaf-415	264	18	?	?	PUNCT
gujaf-415	265	1	gusau	gusau	ADJ
gujaf-415	265	2	journal	journal	PROPN
gujaf-415	265	3	of	of	ADP
gujaf-415	265	4	accounting	accounting	NOUN
gujaf-415	265	5	and	and	CCONJ
gujaf-415	265	6	finance	finance	NOUN
gujaf-415	265	7	,	,	PUNCT
gujaf-415	265	8	2(2	2(2	NUM
gujaf-415	265	9	)	)	PUNCT
gujaf-415	265	10	,	,	PUNCT
gujaf-415	265	11	1	1	NUM
gujaf-415	265	12	-	-	SYM
gujaf-415	265	13	22	22	NUM
gujaf-415	265	14	.	.	PUNCT
gujaf-415	266	1	nelson	nelson	PROPN
gujaf-415	266	2	,	,	PUNCT
gujaf-415	266	3	m.	m.	PROPN
gujaf-415	266	4	w.	w.	PROPN
gujaf-415	266	5	,	,	PUNCT
gujaf-415	266	6	elliott	elliott	PROPN
gujaf-415	266	7	,	,	PUNCT
gujaf-415	266	8	j.	j.	PROPN
gujaf-415	266	9	a.	a.	PROPN
gujaf-415	266	10	&	&	CCONJ
gujaf-415	266	11	tarpley	tarpley	PROPN
gujaf-415	266	12	,	,	PUNCT
gujaf-415	266	13	r.	r.	PROPN
gujaf-415	266	14	l.	l.	PROPN
gujaf-415	266	15	(	(	PUNCT
gujaf-415	266	16	2002	2002	NUM
gujaf-415	266	17	)	)	PUNCT
gujaf-415	266	18	.	.	PUNCT
gujaf-415	267	1	evidence	evidence	NOUN
gujaf-415	267	2	from	from	ADP
gujaf-415	267	3	auditors	auditor	NOUN
gujaf-415	267	4	about	about	ADP
gujaf-415	267	5	managers	manager	NOUN
gujaf-415	267	6	’	'	PUNCT
gujaf-415	267	7	and	and	CCONJ
gujaf-415	267	8	auditors	auditor	NOUN
gujaf-415	267	9	’	’	PART
gujaf-415	267	10	earnings	earning	NOUN
gujaf-415	267	11	management	management	NOUN
gujaf-415	267	12	decisions	decision	NOUN
gujaf-415	267	13	.	.	PUNCT
gujaf-415	268	1	the	the	DET
gujaf-415	268	2	accounting	accounting	NOUN
gujaf-415	268	3	review	review	NOUN
gujaf-415	268	4	,	,	PUNCT
gujaf-415	268	5	77(s-1	77(s-1	NUM
gujaf-415	268	6	)	)	PUNCT
gujaf-415	268	7	,	,	PUNCT
gujaf-415	268	8	175	175	NUM
gujaf-415	268	9	-	-	SYM
gujaf-415	268	10	202	202	NUM
gujaf-415	268	11	.	.	PUNCT
gujaf-415	268	12	obigbemi	obigbemi	PROPN
gujaf-415	268	13	,	,	PUNCT
gujaf-415	268	14	i.	i.	PROPN
gujaf-415	268	15	f.	f.	PROPN
gujaf-415	268	16	,	,	PUNCT
gujaf-415	268	17	omolehinwa	omolehinwa	PROPN
gujaf-415	268	18	,	,	PUNCT
gujaf-415	268	19	e.	e.	PROPN
gujaf-415	268	20	o.	o.	PROPN
gujaf-415	268	21	,	,	PUNCT
gujaf-415	268	22	mukoro	mukoro	PROPN
gujaf-415	268	23	,	,	PUNCT
gujaf-415	268	24	d.	d.	PROPN
gujaf-415	268	25	o.	o.	PROPN
gujaf-415	268	26	,	,	PUNCT
gujaf-415	268	27	egbide	egbide	PROPN
gujaf-415	268	28	ben	ben	PROPN
gujaf-415	268	29	-	-	PROPN
gujaf-415	268	30	caleb	caleb	PROPN
gujaf-415	268	31	,	,	PUNCT
gujaf-415	268	32	e.	e.	PROPN
gujaf-415	268	33	&	&	CCONJ
gujaf-415	268	34	olusanmi	olusanmi	PROPN
gujaf-415	268	35	,	,	PUNCT
gujaf-415	268	36	o.	o.	NOUN
gujaf-415	268	37	a.	a.	PROPN
gujaf-415	268	38	(	(	PUNCT
gujaf-415	268	39	2016	2016	NUM
gujaf-415	268	40	)	)	PUNCT
gujaf-415	268	41	.	.	PUNCT
gujaf-415	269	1	earnings	earning	NOUN
gujaf-415	269	2	management	management	NOUN
gujaf-415	269	3	and	and	CCONJ
gujaf-415	269	4	board	board	NOUN
gujaf-415	269	5	structure	structure	NOUN
gujaf-415	269	6	:	:	PUNCT
gujaf-415	269	7	evidence	evidence	NOUN
gujaf-415	269	8	from	from	ADP
gujaf-415	269	9	nigeria	nigeria	PROPN
gujaf-415	269	10	.	.	PUNCT
gujaf-415	270	1	sage	sage	NOUN
gujaf-415	270	2	,	,	PUNCT
gujaf-415	270	3	115	115	NUM
gujaf-415	270	4	.	.	PUNCT
gujaf-415	271	1	ojugbeli	ojugbeli	ADJ
gujaf-415	271	2	,	,	PUNCT
gujaf-415	271	3	o.	o.	PROPN
gujaf-415	271	4	c.	c.	PROPN
gujaf-415	271	5	(	(	PUNCT
gujaf-415	271	6	2018	2018	NUM
gujaf-415	271	7	)	)	PUNCT
gujaf-415	271	8	.	.	PUNCT
gujaf-415	272	1	governance	governance	NOUN
gujaf-415	272	2	structures	structure	NOUN
gujaf-415	272	3	and	and	CCONJ
gujaf-415	272	4	earnings	earning	NOUN
gujaf-415	272	5	quality	quality	NOUN
gujaf-415	272	6	in	in	ADP
gujaf-415	272	7	an	an	DET
gujaf-415	272	8	oil	oil	NOUN
gujaf-415	272	9	driven	drive	VERB
gujaf-415	272	10	economy	economy	NOUN
gujaf-415	272	11	:	:	PUNCT
gujaf-415	272	12	a	a	DET
gujaf-415	272	13	study	study	NOUN
gujaf-415	272	14	of	of	ADP
gujaf-415	272	15	nigerian	nigerian	ADJ
gujaf-415	272	16	oil	oil	NOUN
gujaf-415	272	17	and	and	CCONJ
gujaf-415	272	18	gas	gas	NOUN
gujaf-415	272	19	firms	firm	NOUN
gujaf-415	272	20	.	.	PUNCT
gujaf-415	273	1	nigerian	nigerian	ADJ
gujaf-415	273	2	journal	journal	PROPN
gujaf-415	273	3	of	of	ADP
gujaf-415	273	4	management	management	NOUN
gujaf-415	273	5	sciences	science	NOUN
gujaf-415	273	6	,	,	PUNCT
gujaf-415	273	7	6(2	6(2	NUM
gujaf-415	273	8	)	)	PUNCT
gujaf-415	273	9	,	,	PUNCT
gujaf-415	273	10	281	281	NUM
gujaf-415	273	11	-	-	SYM
gujaf-415	273	12	288	288	NUM
gujaf-415	273	13	.	.	PUNCT
gujaf-415	274	1	olusola	olusola	PROPN
gujaf-415	274	2	,	,	PUNCT
gujaf-415	274	3	l.	l.	PROPN
gujaf-415	274	4	&	&	CCONJ
gujaf-415	274	5	abdulasisi	abdulasisi	PROPN
gujaf-415	274	6	,	,	PUNCT
gujaf-415	274	7	a.	a.	NOUN
gujaf-415	274	8	m.	m.	NOUN
gujaf-415	274	9	(	(	PUNCT
gujaf-415	274	10	2020	2020	NUM
gujaf-415	274	11	)	)	PUNCT
gujaf-415	274	12	.	.	PUNCT
gujaf-415	275	1	firm	firm	ADJ
gujaf-415	275	2	characteristics	characteristic	NOUN
gujaf-415	275	3	and	and	CCONJ
gujaf-415	275	4	restatement	restatement	NOUN
gujaf-415	275	5	of	of	ADP
gujaf-415	275	6	financial	financial	ADJ
gujaf-415	275	7	statement	statement	NOUN
gujaf-415	275	8	in	in	ADP
gujaf-415	275	9	nigeria	nigeria	PROPN
gujaf-415	275	10	.	.	PUNCT
gujaf-415	276	1	international	international	ADJ
gujaf-415	276	2	journal	journal	PROPN
gujaf-415	276	3	of	of	ADP
gujaf-415	276	4	research	research	NOUN
gujaf-415	276	5	and	and	CCONJ
gujaf-415	276	6	innovation	innovation	NOUN
gujaf-415	276	7	in	in	ADP
gujaf-415	276	8	social	social	ADJ
gujaf-415	276	9	science	science	NOUN
gujaf-415	276	10	,	,	PUNCT
gujaf-415	276	11	4(8	4(8	NUM
gujaf-415	276	12	)	)	PUNCT
gujaf-415	276	13	,	,	PUNCT
gujaf-415	276	14	623	623	NUM
gujaf-415	276	15	-	-	SYM
gujaf-415	276	16	628	628	NUM
gujaf-415	276	17	.	.	PUNCT
gujaf-415	277	1	p	p	X
gujaf-415	277	2	,	,	PUNCT
gujaf-415	277	3	e.	e.	PROPN
gujaf-415	277	4	,	,	PUNCT
gujaf-415	277	5	vähämaa	vähämaa	NOUN
gujaf-415	277	6	,	,	PUNCT
gujaf-415	277	7	s.	s.	PROPN
gujaf-415	277	8	,	,	PUNCT
gujaf-415	277	9	&	&	CCONJ
gujaf-415	277	10	yu	yu	PROPN
gujaf-415	277	11	,	,	PUNCT
gujaf-415	277	12	s.	s.	PROPN
gujaf-415	277	13	(	(	PUNCT
gujaf-415	277	14	2010	2010	NUM
gujaf-415	277	15	)	)	PUNCT
gujaf-415	277	16	.	.	PUNCT
gujaf-415	278	1	female	female	ADJ
gujaf-415	278	2	executives	executive	NOUN
gujaf-415	278	3	and	and	CCONJ
gujaf-415	278	4	earnings	earning	NOUN
gujaf-415	278	5	management	management	NOUN
gujaf-415	278	6	.	.	PUNCT
gujaf-415	279	1	managerial	managerial	ADJ
gujaf-415	279	2	finance	finance	NOUN
gujaf-415	279	3	,	,	PUNCT
gujaf-415	279	4	36(7	36(7	NUM
gujaf-415	279	5	)	)	PUNCT
gujaf-415	279	6	,	,	PUNCT
gujaf-415	279	7	629–645.eni	629–645.eni	PROPN
gujaf-415	279	8	pham	pham	PROPN
gujaf-415	279	9	,	,	PUNCT
gujaf-415	279	10	t.	t.	PROPN
gujaf-415	279	11	b.	b.	PROPN
gujaf-415	279	12	c.	c.	PROPN
gujaf-415	279	13	,	,	PUNCT
gujaf-415	279	14	nguyen	nguyen	PROPN
gujaf-415	279	15	,	,	PUNCT
gujaf-415	279	16	h.	h.	PROPN
gujaf-415	279	17	l.	l.	PROPN
gujaf-415	279	18	,	,	PUNCT
gujaf-415	279	19	vu	vu	PROPN
gujaf-415	279	20	,	,	PUNCT
gujaf-415	279	21	t.	t.	NOUN
gujaf-415	279	22	m.	m.	NOUN
gujaf-415	279	23	t.	t.	PROPN
gujaf-415	279	24	&	&	CCONJ
gujaf-415	279	25	truong	truong	PROPN
gujaf-415	279	26	,	,	PUNCT
gujaf-415	279	27	v.	v.	ADP
gujaf-415	279	28	t.	t.	PROPN
gujaf-415	279	29	(	(	PUNCT
gujaf-415	279	30	2022	2022	NUM
gujaf-415	279	31	)	)	PUNCT
gujaf-415	279	32	.	.	PUNCT
gujaf-415	280	1	corporate	corporate	ADJ
gujaf-415	280	2	governance	governance	NOUN
gujaf-415	280	3	and	and	CCONJ
gujaf-415	280	4	earnings	earning	NOUN
gujaf-415	280	5	management	management	NOUN
gujaf-415	280	6	struggles	struggle	NOUN
gujaf-415	280	7	:	:	PUNCT
gujaf-415	280	8	responses	response	NOUN
gujaf-415	280	9	to	to	PART
gujaf-415	280	10	adapt	adapt	VERB
gujaf-415	280	11	a	a	DET
gujaf-415	280	12	modern	modern	ADJ
gujaf-415	280	13	capital	capital	NOUN
gujaf-415	280	14	mobilization	mobilization	NOUN
gujaf-415	280	15	in	in	ADP
gujaf-415	280	16	the	the	DET
gujaf-415	280	17	transitional	transitional	ADJ
gujaf-415	280	18	economy	economy	NOUN
gujaf-415	280	19	.	.	PUNCT
gujaf-415	281	1	cogent	cogent	NOUN
gujaf-415	281	2	business	business	PROPN
gujaf-415	281	3	&	&	CCONJ
gujaf-415	281	4	management	management	PROPN
gujaf-415	281	5	,	,	PUNCT
gujaf-415	281	6	9:1	9:1	NUM
gujaf-415	281	7	,	,	PUNCT
gujaf-415	281	8	2108216	2108216	NUM
gujaf-415	281	9	.	.	PUNCT
gujaf-415	282	1	price	price	NOUN
gujaf-415	282	2	,	,	PUNCT
gujaf-415	282	3	y.	y.	PROPN
gujaf-415	282	4	,	,	PUNCT
gujaf-415	282	5	&	&	CCONJ
gujaf-415	282	6	sun	sun	PROPN
gujaf-415	282	7	,	,	PUNCT
gujaf-415	282	8	h.	h.	PROPN
gujaf-415	282	9	(	(	PUNCT
gujaf-415	282	10	2017	2017	NUM
gujaf-415	282	11	)	)	PUNCT
gujaf-415	282	12	.	.	PUNCT
gujaf-415	283	1	board	board	NOUN
gujaf-415	283	2	composition	composition	NOUN
gujaf-415	283	3	and	and	CCONJ
gujaf-415	283	4	earnings	earning	NOUN
gujaf-415	283	5	management	management	NOUN
gujaf-415	283	6	in	in	ADP
gujaf-415	283	7	canada	canada	PROPN
gujaf-415	283	8	.	.	PUNCT
gujaf-415	284	1	journal	journal	PROPN
gujaf-415	284	2	of	of	ADP
gujaf-415	284	3	corporate	corporate	ADJ
gujaf-415	284	4	finance	finance	NOUN
gujaf-415	284	5	,	,	PUNCT
gujaf-415	284	6	10	10	NUM
gujaf-415	284	7	,	,	PUNCT
gujaf-415	284	8	431	431	NUM
gujaf-415	284	9	-	-	SYM
gujaf-415	284	10	457	457	NUM
gujaf-415	284	11	.	.	PUNCT
gujaf-415	285	1	shadrach	shadrach	NOUN
gujaf-415	285	2	,	,	PUNCT
gujaf-415	285	3	m.	m.	NOUN
gujaf-415	285	4	&	&	CCONJ
gujaf-415	285	5	yakura	yakura	NOUN
gujaf-415	285	6	,	,	PUNCT
gujaf-415	285	7	p.	p.	NOUN
gujaf-415	285	8	i.	i.	NOUN
gujaf-415	285	9	(	(	PUNCT
gujaf-415	285	10	2021	2021	NUM
gujaf-415	285	11	)	)	PUNCT
gujaf-415	285	12	.	.	PUNCT
gujaf-415	286	1	the	the	DET
gujaf-415	286	2	effect	effect	NOUN
gujaf-415	286	3	of	of	ADP
gujaf-415	286	4	firm	firm	ADJ
gujaf-415	286	5	characteristics	characteristic	NOUN
gujaf-415	286	6	and	and	CCONJ
gujaf-415	286	7	earnings	earning	NOUN
gujaf-415	286	8	management	management	NOUN
gujaf-415	286	9	in	in	ADP
gujaf-415	286	10	deposit	deposit	NOUN
gujaf-415	286	11	money	money	NOUN
gujaf-415	286	12	bank	bank	NOUN
gujaf-415	286	13	.	.	PUNCT
gujaf-415	287	1	international	international	ADJ
gujaf-415	287	2	journal	journal	PROPN
gujaf-415	287	3	of	of	ADP
gujaf-415	287	4	management	management	NOUN
gujaf-415	287	5	science	science	NOUN
gujaf-415	287	6	and	and	CCONJ
gujaf-415	287	7	entrepreneurship	entrepreneurship	NOUN
gujaf-415	287	8	,	,	PUNCT
gujaf-415	287	9	21(7	21(7	NOUN
gujaf-415	287	10	)	)	PUNCT
gujaf-415	287	11	,	,	PUNCT
gujaf-415	287	12	211	211	NUM
gujaf-415	287	13	-	-	SYM
gujaf-415	287	14	230	230	NUM
gujaf-415	287	15	shoaib	shoaib	PROPN
gujaf-415	287	16	,	,	PUNCT
gujaf-415	287	17	a.	a.	PROPN
gujaf-415	287	18	&	&	CCONJ
gujaf-415	287	19	siddiqui	siddiqui	PROPN
gujaf-415	287	20	,	,	PUNCT
gujaf-415	287	21	m.	m.	NOUN
gujaf-415	287	22	a.	a.	NOUN
gujaf-415	287	23	(	(	PUNCT
gujaf-415	287	24	2020	2020	NUM
gujaf-415	287	25	)	)	PUNCT
gujaf-415	287	26	.	.	PUNCT
gujaf-415	288	1	earnings	earning	NOUN
gujaf-415	288	2	management	management	NOUN
gujaf-415	288	3	and	and	CCONJ
gujaf-415	288	4	theoretical	theoretical	ADJ
gujaf-415	288	5	adjustment	adjustment	NOUN
gujaf-415	288	6	in	in	ADP
gujaf-415	288	7	capital	capital	NOUN
gujaf-415	288	8	structure	structure	NOUN
gujaf-415	288	9	performance	performance	NOUN
gujaf-415	288	10	pattern	pattern	NOUN
gujaf-415	288	11	:	:	PUNCT
gujaf-415	288	12	evidence	evidence	NOUN
gujaf-415	288	13	from	from	ADP
gujaf-415	288	14	apta	apta	NOUN
gujaf-415	288	15	economies	economy	NOUN
gujaf-415	288	16	.	.	PUNCT
gujaf-415	289	1	borsa_istanbul	borsa_istanbul	PROPN
gujaf-415	289	2	review	review	NOUN
gujaf-415	289	3	wasan	wasan	NOUN
gujaf-415	289	4	,	,	PUNCT
gujaf-415	289	5	p.	p.	NOUN
gujaf-415	289	6	&	&	CCONJ
gujaf-415	289	7	mulchandani	mulchandani	PROPN
gujaf-415	289	8	,	,	PUNCT
gujaf-415	289	9	k.	k.	PROPN
gujaf-415	289	10	(	(	PUNCT
gujaf-415	289	11	2020	2020	NUM
gujaf-415	289	12	)	)	PUNCT
gujaf-415	289	13	.	.	PUNCT
gujaf-415	290	1	corporate	corporate	ADJ
gujaf-415	290	2	governance	governance	NOUN
gujaf-415	290	3	factors	factor	NOUN
gujaf-415	290	4	as	as	ADP
gujaf-415	290	5	predictors	predictor	NOUN
gujaf-415	290	6	of	of	ADP
gujaf-415	290	7	earnings	earning	NOUN
gujaf-415	290	8	management	management	NOUN
gujaf-415	290	9	.	.	PUNCT
gujaf-415	291	1	journal	journal	PROPN
gujaf-415	291	2	of	of	ADP
gujaf-415	291	3	general	general	ADJ
gujaf-415	291	4	management	management	NOUN
gujaf-415	291	5	,	,	PUNCT
gujaf-415	291	6	45(2	45(2	NOUN
gujaf-415	291	7	)	)	PUNCT
gujaf-415	291	8	,	,	PUNCT
gujaf-415	291	9	71–92	71–92	PROPN
gujaf-415	291	10	.	.	PUNCT
gujaf-415	292	1	watts	watts	PROPN
gujaf-415	292	2	,	,	PUNCT
gujaf-415	292	3	r.	r.	PROPN
gujaf-415	292	4	&	&	CCONJ
gujaf-415	292	5	zimmerman	zimmerman	PROPN
gujaf-415	292	6	,	,	PUNCT
gujaf-415	292	7	j.	j.	PROPN
gujaf-415	292	8	(	(	PUNCT
gujaf-415	292	9	1983	1983	NUM
gujaf-415	292	10	)	)	PUNCT
gujaf-415	292	11	.	.	PUNCT
gujaf-415	293	1	agency	agency	NOUN
gujaf-415	293	2	problems	problem	NOUN
gujaf-415	293	3	,	,	PUNCT
gujaf-415	293	4	auditing	auditing	NOUN
gujaf-415	293	5	,	,	PUNCT
gujaf-415	293	6	and	and	CCONJ
gujaf-415	293	7	the	the	DET
gujaf-415	293	8	theory	theory	NOUN
gujaf-415	293	9	of	of	ADP
gujaf-415	293	10	the	the	DET
gujaf-415	293	11	firm	firm	NOUN
gujaf-415	293	12	:	:	PUNCT
gujaf-415	293	13	some	some	DET
gujaf-415	293	14	evidence	evidence	NOUN
gujaf-415	293	15	.	.	PUNCT
gujaf-415	294	1	journal	journal	NOUN
gujaf-415	294	2	of	of	ADP
gujaf-415	294	3	law	law	NOUN
gujaf-415	294	4	and	and	CCONJ
gujaf-415	294	5	economics	economic	NOUN
gujaf-415	294	6	,	,	PUNCT
gujaf-415	294	7	26(3	26(3	NUM
gujaf-415	294	8	)	)	PUNCT
gujaf-415	294	9	,	,	PUNCT
gujaf-415	294	10	613	613	NUM
gujaf-415	294	11	-	-	PUNCT
gujaf-415	294	12	633	633	NUM
gujaf-415	294	13	.	.	PUNCT