id	sid	tid	token	lemma	pos
gujaf-422	1	1	microsoft	microsoft	PROPN
gujaf-422	1	2	word	word	NOUN
gujaf-422	1	3	upload	upload	VERB
gujaf-422	1	4	to	to	ADP
gujaf-422	1	5	me	i	PRON
gujaf-422	1	6	hassan	hassan	ADJ
gujaf-422	1	7	gujaf	gujaf	NOUN
gujaf-422	1	8	vol	vol	NOUN
gujaf-422	1	9	6	6	NUM
gujaf-422	1	10	issue	issue	NOUN
gujaf-422	1	11	2	2	NUM
gujaf-422	1	12	april	april	PROPN
gujaf-422	1	13	mr	mr	PROPN
gujaf-422	1	14	hassan	hassan	PROPN
gujaf-422	1	15	2222[1	2222[1	NUM
gujaf-422	1	16	]	]	X
gujaf-422	1	17	gusau	gusau	ADJ
gujaf-422	1	18	journal	journal	NOUN
gujaf-422	1	19	of	of	ADP
gujaf-422	1	20	accounting	accounting	NOUN
gujaf-422	1	21	and	and	CCONJ
gujaf-422	1	22	finance	finance	NOUN
gujaf-422	1	23	,	,	PUNCT
gujaf-422	1	24	vol.6	vol.6	PROPN
gujaf-422	1	25	,	,	PUNCT
gujaf-422	1	26	issue	issue	NOUN
gujaf-422	1	27	2	2	NUM
gujaf-422	1	28	,	,	PUNCT
gujaf-422	1	29	april	april	PROPN
gujaf-422	1	30	,	,	PUNCT
gujaf-422	1	31	2025	2025	NUM
gujaf-422	1	32	154	154	NUM
gujaf-422	1	33	timeliness	timeliness	NOUN
gujaf-422	1	34	of	of	ADP
gujaf-422	1	35	financial	financial	ADJ
gujaf-422	1	36	reporting	reporting	NOUN
gujaf-422	1	37	and	and	CCONJ
gujaf-422	1	38	investment	investment	NOUN
gujaf-422	1	39	decision	decision	NOUN
gujaf-422	1	40	dynamics	dynamic	NOUN
gujaf-422	1	41	:	:	PUNCT
gujaf-422	1	42	evidence	evidence	NOUN
gujaf-422	1	43	from	from	ADP
gujaf-422	1	44	quoted	quote	VERB
gujaf-422	1	45	deposit	deposit	NOUN
gujaf-422	1	46	money	money	NOUN
gujaf-422	1	47	banks	bank	NOUN
gujaf-422	1	48	in	in	ADP
gujaf-422	1	49	nigeria	nigeria	PROPN
gujaf-422	1	50	ehigie	ehigie	PROPN
gujaf-422	1	51	,	,	PUNCT
gujaf-422	1	52	ikponmwosa	ikponmwosa	PROPN
gujaf-422	1	53	darlington	darlington	PROPN
gujaf-422	1	54	jackson	jackson	PROPN
gujaf-422	1	55	-	-	PUNCT
gujaf-422	1	56	akhigbe	akhigbe	PROPN
gujaf-422	1	57	,	,	PUNCT
gujaf-422	1	58	beauty	beauty	NOUN
gujaf-422	1	59	e	e	NOUN
gujaf-422	1	60	(	(	PUNCT
gujaf-422	1	61	phd	phd	NOUN
gujaf-422	1	62	)	)	PUNCT
gujaf-422	1	63	abusomwan	abusomwan	PROPN
gujaf-422	1	64	rachael	rachael	PROPN
gujaf-422	1	65	e.	e.	PROPN
gujaf-422	1	66	(	(	PUNCT
gujaf-422	1	67	phd	phd	PROPN
gujaf-422	1	68	)	)	PUNCT
gujaf-422	1	69	department	department	NOUN
gujaf-422	1	70	of	of	ADP
gujaf-422	1	71	accounting	accounting	NOUN
gujaf-422	1	72	,	,	PUNCT
gujaf-422	1	73	faculty	faculty	NOUN
gujaf-422	1	74	of	of	ADP
gujaf-422	1	75	social	social	ADJ
gujaf-422	1	76	and	and	CCONJ
gujaf-422	1	77	management	management	NOUN
gujaf-422	1	78	sciences	science	NOUN
gujaf-422	1	79	,	,	PUNCT
gujaf-422	1	80	benson	benson	PROPN
gujaf-422	1	81	idahosa	idahosa	PROPN
gujaf-422	1	82	university	university	PROPN
gujaf-422	1	83	corresponding	corresponding	ADJ
gujaf-422	1	84	author	author	NOUN
gujaf-422	1	85	:	:	PUNCT
gujaf-422	1	86	rabusomwan@biu.edu.ng	rabusomwan@biu.edu.ng	NOUN
gujaf-422	1	87	https://doi.org/10.57233/gujaf.v6i2.11	https://doi.org/10.57233/gujaf.v6i2.11	VERB
gujaf-422	1	88	abstract	abstract	ADJ
gujaf-422	1	89	thisstudyexaminedtherelationship	thisstudyexaminedtherelationship	NOUN
gujaf-422	1	90	between	between	ADP
gujaf-422	1	91	the	the	DET
gujaf-422	1	92	timeliness	timeliness	NOUN
gujaf-422	1	93	offinancialreporting	offinancialreporte	VERB
gujaf-422	1	94	andinvestmentdecisionsofquoteddepositmoney	andinvestmentdecisionsofquoteddepositmoney	ADJ
gujaf-422	1	95	banks	bank	NOUN
gujaf-422	1	96	in	in	ADP
gujaf-422	1	97	nigeria.ex	nigeria.ex	NUM
gujaf-422	1	98	-	-	PUNCT
gujaf-422	1	99	post	post	X
gujaf-422	1	100	facto	facto	X
gujaf-422	1	101	research	research	NOUN
gujaf-422	1	102	design	design	NOUN
gujaf-422	1	103	was	be	AUX
gujaf-422	1	104	employed	employ	VERB
gujaf-422	1	105	and	and	CCONJ
gujaf-422	1	106	the	the	DET
gujaf-422	1	107	sample	sample	NOUN
gujaf-422	1	108	population	population	NOUN
gujaf-422	1	109	is	be	AUX
gujaf-422	1	110	made	make	VERB
gujaf-422	1	111	up	up	ADP
gujaf-422	1	112	of	of	ADP
gujaf-422	1	113	12	12	NUM
gujaf-422	1	114	depositmoney	depositmoney	NOUN
gujaf-422	1	115	banks	bank	NOUN
gujaf-422	1	116	quoted	quote	VERB
gujaf-422	1	117	companies	company	NOUN
gujaf-422	1	118	in	in	ADP
gujaf-422	1	119	the	the	DET
gujaf-422	1	120	nigerian	nigerian	ADJ
gujaf-422	1	121	stock	stock	NOUN
gujaf-422	1	122	exchange	exchange	PROPN
gujaf-422	1	123	(	(	PUNCT
gujaf-422	1	124	nse	nse	NOUN
gujaf-422	1	125	)	)	PUNCT
gujaf-422	1	126	.	.	PUNCT
gujaf-422	2	1	the	the	DET
gujaf-422	2	2	depositmoney	depositmoney	NOUN
gujaf-422	2	3	banks	bank	NOUN
gujaf-422	2	4	for	for	ADP
gujaf-422	2	5	the	the	DET
gujaf-422	2	6	population	population	NOUN
gujaf-422	2	7	must	must	AUX
gujaf-422	2	8	have	have	VERB
gujaf-422	2	9	the	the	DET
gujaf-422	2	10	responsibility	responsibility	NOUN
gujaf-422	2	11	to	to	PART
gujaf-422	2	12	publish	publish	VERB
gujaf-422	2	13	its	its	PRON
gujaf-422	2	14	financial	financial	ADJ
gujaf-422	2	15	statements	statement	NOUN
gujaf-422	2	16	for	for	ADP
gujaf-422	2	17	the	the	DET
gujaf-422	2	18	period	period	NOUN
gujaf-422	2	19	from	from	ADP
gujaf-422	2	20	2012	2012	NUM
gujaf-422	2	21	to	to	ADP
gujaf-422	2	22	2023	2023	NUM
gujaf-422	2	23	.	.	PUNCT
gujaf-422	3	1	the	the	DET
gujaf-422	3	2	data	datum	NOUN
gujaf-422	3	3	are	be	AUX
gujaf-422	3	4	analyzed	analyze	VERB
gujaf-422	3	5	using	use	VERB
gujaf-422	3	6	descriptive	descriptive	ADJ
gujaf-422	3	7	statistics	statistic	NOUN
gujaf-422	3	8	,	,	PUNCT
gujaf-422	3	9	pearson	pearson	NOUN
gujaf-422	3	10	correlation	correlation	NOUN
gujaf-422	3	11	and	and	CCONJ
gujaf-422	3	12	ordinary	ordinary	ADJ
gujaf-422	3	13	least	least	ADJ
gujaf-422	3	14	square	square	ADJ
gujaf-422	3	15	(	(	PUNCT
gujaf-422	3	16	ols	ol	NOUN
gujaf-422	3	17	)	)	PUNCT
gujaf-422	3	18	regression	regression	VERB
gujaf-422	3	19	technique.the	technique.the	DET
gujaf-422	3	20	result	result	NOUN
gujaf-422	3	21	shows	show	VERB
gujaf-422	3	22	that	that	SCONJ
gujaf-422	3	23	the	the	DET
gujaf-422	3	24	timeliness	timeliness	NOUN
gujaf-422	3	25	of	of	ADP
gujaf-422	3	26	financial	financial	ADJ
gujaf-422	3	27	reporting	reporting	NOUN
gujaf-422	3	28	has	have	VERB
gujaf-422	3	29	a	a	DET
gujaf-422	3	30	negative	negative	ADJ
gujaf-422	3	31	and	and	CCONJ
gujaf-422	3	32	statistically	statistically	ADV
gujaf-422	3	33	significant	significant	ADJ
gujaf-422	3	34	relationship	relationship	NOUN
gujaf-422	3	35	with	with	ADP
gujaf-422	3	36	investment	investment	NOUN
gujaf-422	3	37	decision	decision	NOUN
gujaf-422	3	38	dynamics	dynamic	NOUN
gujaf-422	3	39	of	of	ADP
gujaf-422	3	40	money	money	NOUN
gujaf-422	3	41	deposit	deposit	NOUN
gujaf-422	3	42	banks	bank	NOUN
gujaf-422	3	43	in	in	ADP
gujaf-422	3	44	nigeria	nigeria	PROPN
gujaf-422	3	45	and	and	CCONJ
gujaf-422	3	46	financial	financial	ADJ
gujaf-422	3	47	reporting	reporting	NOUN
gujaf-422	3	48	quality	quality	NOUN
gujaf-422	3	49	has	have	VERB
gujaf-422	3	50	positive	positive	ADJ
gujaf-422	3	51	and	and	CCONJ
gujaf-422	3	52	statistically	statistically	ADV
gujaf-422	3	53	significant	significant	ADJ
gujaf-422	3	54	relationship	relationship	NOUN
gujaf-422	3	55	with	with	ADP
gujaf-422	3	56	investment	investment	NOUN
gujaf-422	3	57	decision	decision	NOUN
gujaf-422	3	58	dynamics	dynamic	NOUN
gujaf-422	3	59	of	of	ADP
gujaf-422	3	60	money	money	NOUN
gujaf-422	3	61	deposit	deposit	NOUN
gujaf-422	3	62	banks	bank	NOUN
gujaf-422	3	63	in	in	ADP
gujaf-422	3	64	nigeria	nigeria	PROPN
gujaf-422	3	65	at	at	ADP
gujaf-422	3	66	5	5	NUM
gujaf-422	3	67	%	%	NOUN
gujaf-422	3	68	level.the	level.the	DET
gujaf-422	3	69	study	study	NOUN
gujaf-422	3	70	recommended	recommend	VERB
gujaf-422	3	71	that	that	SCONJ
gujaf-422	3	72	stakeholders	stakeholder	NOUN
gujaf-422	3	73	of	of	ADP
gujaf-422	3	74	depositmoney	depositmoney	NOUN
gujaf-422	3	75	banks	bank	NOUN
gujaf-422	3	76	in	in	ADP
gujaf-422	3	77	nigeria	nigeria	PROPN
gujaf-422	3	78	should	should	AUX
gujaf-422	3	79	set	set	VERB
gujaf-422	3	80	a	a	DET
gujaf-422	3	81	time	time	NOUN
gujaf-422	3	82	limit	limit	NOUN
gujaf-422	3	83	for	for	SCONJ
gujaf-422	3	84	the	the	DET
gujaf-422	3	85	managing	manage	VERB
gujaf-422	3	86	director	director	NOUN
gujaf-422	3	87	to	to	PART
gujaf-422	3	88	present	present	VERB
gujaf-422	3	89	the	the	DET
gujaf-422	3	90	financial	financial	ADJ
gujaf-422	3	91	report	report	NOUN
gujaf-422	3	92	and	and	CCONJ
gujaf-422	3	93	accounts	account	VERB
gujaf-422	3	94	for	for	SCONJ
gujaf-422	3	95	the	the	DET
gujaf-422	3	96	external	external	ADJ
gujaf-422	3	97	auditors	auditor	NOUN
gujaf-422	3	98	to	to	PART
gujaf-422	3	99	report	report	VERB
gujaf-422	3	100	timely	timely	ADV
gujaf-422	3	101	,	,	PUNCT
gujaf-422	3	102	since	since	SCONJ
gujaf-422	3	103	timeliness	timeliness	NOUN
gujaf-422	3	104	of	of	ADP
gujaf-422	3	105	financial	financial	ADJ
gujaf-422	3	106	reporting	reporting	NOUN
gujaf-422	3	107	has	have	VERB
gujaf-422	3	108	an	an	DET
gujaf-422	3	109	adverse	adverse	ADJ
gujaf-422	3	110	effect	effect	NOUN
gujaf-422	3	111	on	on	ADP
gujaf-422	3	112	investment	investment	NOUN
gujaf-422	3	113	decision	decision	NOUN
gujaf-422	3	114	dynamics	dynamic	NOUN
gujaf-422	3	115	.	.	PUNCT
gujaf-422	4	1	keywords	keyword	NOUN
gujaf-422	4	2	:	:	PUNCT
gujaf-422	4	3	financialreporting	financialreporte	VERB
gujaf-422	4	4	quality	quality	NOUN
gujaf-422	4	5	,	,	PUNCT
gujaf-422	4	6	investment	investment	NOUN
gujaf-422	4	7	decision	decision	NOUN
gujaf-422	4	8	dynamics	dynamic	NOUN
gujaf-422	4	9	,	,	PUNCT
gujaf-422	4	10	timeliness	timeliness	NOUN
gujaf-422	4	11	of	of	ADP
gujaf-422	4	12	financialreporting	financialreporting	NOUN
gujaf-422	4	13	.	.	PUNCT
gujaf-422	5	1	1.0	1.0	NUM
gujaf-422	5	2	introduction	introduction	NOUN
gujaf-422	5	3	the	the	DET
gujaf-422	5	4	adoption	adoption	NOUN
gujaf-422	5	5	of	of	ADP
gujaf-422	5	6	international	international	ADJ
gujaf-422	5	7	financial	financial	ADJ
gujaf-422	5	8	reporting	reporting	NOUN
gujaf-422	5	9	standards	standard	NOUN
gujaf-422	5	10	(	(	PUNCT
gujaf-422	5	11	ifrs	ifrs	PROPN
gujaf-422	5	12	)	)	PUNCT
gujaf-422	5	13	by	by	ADP
gujaf-422	5	14	listed	list	VERB
gujaf-422	5	15	companies	company	NOUN
gujaf-422	5	16	in	in	ADP
gujaf-422	5	17	nigeria	nigeria	PROPN
gujaf-422	5	18	has	have	AUX
gujaf-422	5	19	been	be	AUX
gujaf-422	5	20	more	more	ADV
gujaf-422	5	21	attractive	attractive	ADJ
gujaf-422	5	22	for	for	ADP
gujaf-422	5	23	investment	investment	NOUN
gujaf-422	5	24	and	and	CCONJ
gujaf-422	5	25	to	to	PART
gujaf-422	5	26	be	be	AUX
gujaf-422	5	27	abreast	abreast	ADJ
gujaf-422	5	28	with	with	ADP
gujaf-422	5	29	global	global	ADJ
gujaf-422	5	30	best	good	ADJ
gujaf-422	5	31	practices	practice	NOUN
gujaf-422	5	32	on	on	ADP
gujaf-422	5	33	timely	timely	ADJ
gujaf-422	5	34	basis	basis	NOUN
gujaf-422	5	35	.	.	PUNCT
gujaf-422	6	1	financial	financial	ADJ
gujaf-422	6	2	reporting	reporting	NOUN
gujaf-422	6	3	timeliness	timeliness	NOUN
gujaf-422	6	4	is	be	AUX
gujaf-422	6	5	the	the	DET
gujaf-422	6	6	early	early	ADJ
gujaf-422	6	7	disclosure	disclosure	NOUN
gujaf-422	6	8	of	of	ADP
gujaf-422	6	9	financial	financial	ADJ
gujaf-422	6	10	statements	statement	NOUN
gujaf-422	6	11	to	to	ADP
gujaf-422	6	12	the	the	DET
gujaf-422	6	13	relevant	relevant	ADJ
gujaf-422	6	14	stakeholders	stakeholder	NOUN
gujaf-422	6	15	on	on	ADP
gujaf-422	6	16	the	the	DET
gujaf-422	6	17	financial	financial	ADJ
gujaf-422	6	18	status	status	NOUN
gujaf-422	6	19	of	of	ADP
gujaf-422	6	20	the	the	DET
gujaf-422	6	21	firm	firm	NOUN
gujaf-422	6	22	for	for	ADP
gujaf-422	6	23	making	make	VERB
gujaf-422	6	24	well	well	ADV
gujaf-422	6	25	-	-	PUNCT
gujaf-422	6	26	informed	inform	VERB
gujaf-422	6	27	decisions	decision	NOUN
gujaf-422	6	28	(	(	PUNCT
gujaf-422	6	29	ozer	ozer	NOUN
gujaf-422	6	30	,	,	PUNCT
gujaf-422	6	31	et	et	PROPN
gujaf-422	6	32	al	al	PROPN
gujaf-422	6	33	.	.	PROPN
gujaf-422	6	34	,	,	PUNCT
gujaf-422	6	35	2023	2023	NUM
gujaf-422	6	36	)	)	PUNCT
gujaf-422	6	37	.	.	PUNCT
gujaf-422	7	1	financialstatementqualityisastatementwhichconveystomanagementandtointerestedoutsidersa	financialstatementqualityisastatementwhichconveystomanagementandtointerestedoutsidersa	PROPN
gujaf-422	7	2	concisepictureoftheprofitabilityandfinancialpositionofabusiness.financialstatementplaysasignifica	concisepictureoftheprofitabilityandfinancialpositionofabusiness.financialstatementplaysasignifica	PROPN
gujaf-422	7	3	ntrole	ntrole	NOUN
gujaf-422	7	4	withintheconceptofgeneratingandcommunicatingwealthofcompanies.odjaremu	withintheconceptofgeneratingandcommunicatingwealthofcompanies.odjaremu	PROPN
gujaf-422	7	5	and	and	CCONJ
gujaf-422	7	6	jeroh	jeroh	NOUN
gujaf-422	7	7	(	(	PUNCT
gujaf-422	7	8	2019	2019	NUM
gujaf-422	7	9	)	)	PUNCT
gujaf-422	7	10	posited	posit	VERB
gujaf-422	7	11	that	that	SCONJ
gujaf-422	7	12	the	the	DET
gujaf-422	7	13	timely	timely	ADJ
gujaf-422	7	14	release	release	NOUN
gujaf-422	7	15	and	and	CCONJ
gujaf-422	7	16	presentation	presentation	NOUN
gujaf-422	7	17	of	of	ADP
gujaf-422	7	18	corporate	corporate	ADJ
gujaf-422	7	19	report	report	NOUN
gujaf-422	7	20	depends	depend	VERB
gujaf-422	7	21	to	to	ADP
gujaf-422	7	22	a	a	DET
gujaf-422	7	23	very	very	ADV
gujaf-422	7	24	large	large	ADJ
gujaf-422	7	25	extent	extent	NOUN
gujaf-422	7	26	on	on	ADP
gujaf-422	7	27	the	the	DET
gujaf-422	7	28	internal	internal	ADJ
gujaf-422	7	29	audit	audit	NOUN
gujaf-422	7	30	procedures	procedure	NOUN
gujaf-422	7	31	,	,	PUNCT
gujaf-422	7	32	controls	control	NOUN
gujaf-422	7	33	and	and	CCONJ
gujaf-422	7	34	processes	process	NOUN
gujaf-422	7	35	.	.	PUNCT
gujaf-422	8	1	financialstatementqualityisaninformationsystemthatisusedforcommunicationpurposesandforthep	financialstatementqualityisaninformationsystemthatisusedforcommunicationpurposesandforthep	ADJ
gujaf-422	8	2	gusau	gusau	PROPN
gujaf-422	8	3	journal	journal	PROPN
gujaf-422	8	4	of	of	ADP
gujaf-422	8	5	accounting	accounting	NOUN
gujaf-422	8	6	and	and	CCONJ
gujaf-422	8	7	finance	finance	NOUN
gujaf-422	8	8	,	,	PUNCT
gujaf-422	8	9	vol.6	vol.6	PROPN
gujaf-422	8	10	,	,	PUNCT
gujaf-422	8	11	issue	issue	NOUN
gujaf-422	8	12	2	2	NUM
gujaf-422	8	13	,	,	PUNCT
gujaf-422	8	14	april	april	PROPN
gujaf-422	8	15	,	,	PUNCT
gujaf-422	8	16	2025	2025	NUM
gujaf-422	8	17	155	155	NUM
gujaf-422	8	18	urpose	urpose	NOUN
gujaf-422	8	19	of	of	ADP
gujaf-422	8	20	aiding	aid	VERB
gujaf-422	8	21	decision	decision	NOUN
gujaf-422	8	22	making	making	NOUN
gujaf-422	8	23	(	(	PUNCT
gujaf-422	8	24	amahalu	amahalu	PROPN
gujaf-422	8	25	,	,	PUNCT
gujaf-422	8	26	et	et	PROPN
gujaf-422	8	27	al	al	PROPN
gujaf-422	8	28	,	,	PUNCT
gujaf-422	8	29	2022	2022	NUM
gujaf-422	8	30	)	)	PUNCT
gujaf-422	8	31	.	.	PUNCT
gujaf-422	9	1	the	the	DET
gujaf-422	9	2	banking	banking	NOUN
gujaf-422	9	3	sector	sector	NOUN
gujaf-422	9	4	of	of	ADP
gujaf-422	9	5	nigeria	nigeria	PROPN
gujaf-422	9	6	is	be	AUX
gujaf-422	9	7	an	an	DET
gujaf-422	9	8	organized	organized	ADJ
gujaf-422	9	9	businesssectorwhosebusinesshastodowiththemonetarytransactionsofindividualsandcorporateinst	businesssectorwhosebusinesshastodowiththemonetarytransactionsofindividualsandcorporateinst	NOUN
gujaf-422	9	10	itution	itution	NOUN
gujaf-422	9	11	.	.	PUNCT
gujaf-422	10	1	investment	investment	NOUN
gujaf-422	10	2	decision	decision	NOUN
gujaf-422	10	3	involves	involve	VERB
gujaf-422	10	4	the	the	DET
gujaf-422	10	5	commitment	commitment	NOUN
gujaf-422	10	6	of	of	ADP
gujaf-422	10	7	current	current	ADJ
gujaf-422	10	8	funds	fund	NOUN
gujaf-422	10	9	into	into	ADP
gujaf-422	10	10	long	long	ADJ
gujaf-422	10	11	termprojectsforfuturebenefit	termprojectsforfuturebenefit	NOUN
gujaf-422	10	12	,	,	PUNCT
gujaf-422	10	13	assuchfinancialstatementbecomesimportanttothesuccessoftheseinves	assuchfinancialstatementbecomesimportanttothesuccessoftheseinve	NOUN
gujaf-422	10	14	tment	tment	ADJ
gujaf-422	10	15	opportunities(mahmoud,2023).investmentdecisionsareverycrucialandcautionmustbetakenbecau	opportunities(mahmoud,2023).investmentdecisionsareverycrucialandcautionmustbetakenbecau	NOUN
gujaf-422	10	16	sehuge	sehuge	NOUN
gujaf-422	10	17	,	,	PUNCT
gujaf-422	10	18	scarceandhardearnedresourcesareinvolved	scarceandhardearnedresourcesareinvolved	ADJ
gujaf-422	10	19	,	,	PUNCT
gujaf-422	10	20	irreversibleinnature	irreversibleinnature	NOUN
gujaf-422	10	21	,	,	PUNCT
gujaf-422	10	22	riskyandhavelongtermimplicatio	riskyandhavelongtermimplicatio	VERB
gujaf-422	10	23	nwhich	nwhich	PROPN
gujaf-422	10	24	noinvestorwouldwanttobeconfrontedwithifnegativeresultsoccurred.theperceivedrelevance	noinvestorwouldwanttobeconfrontedwithifnegativeresultsoccurred.theperceivedrelevance	NOUN
gujaf-422	10	25	of	of	ADP
gujaf-422	10	26	financial	financial	ADJ
gujaf-422	10	27	statement	statement	NOUN
gujaf-422	10	28	is	be	AUX
gujaf-422	10	29	to	to	PART
gujaf-422	10	30	provide	provide	VERB
gujaf-422	10	31	reliable	reliable	ADJ
gujaf-422	10	32	and	and	CCONJ
gujaf-422	10	33	timely	timely	ADJ
gujaf-422	10	34	financial	financial	ADJ
gujaf-422	10	35	reporting	reporting	NOUN
gujaf-422	10	36	to	to	ADP
gujaf-422	10	37	the	the	DET
gujaf-422	10	38	prospective	prospective	ADJ
gujaf-422	10	39	users	user	NOUN
gujaf-422	10	40	such	such	ADJ
gujaf-422	10	41	as	as	ADP
gujaf-422	10	42	investors	investor	NOUN
gujaf-422	10	43	,	,	PUNCT
gujaf-422	10	44	managers	manager	NOUN
gujaf-422	10	45	,	,	PUNCT
gujaf-422	10	46	directors	director	NOUN
gujaf-422	10	47	,	,	PUNCT
gujaf-422	10	48	financial	financial	ADJ
gujaf-422	10	49	institutions	institution	NOUN
gujaf-422	10	50	,	,	PUNCT
gujaf-422	10	51	financial	financial	ADJ
gujaf-422	10	52	analysts	analyst	NOUN
gujaf-422	10	53	,	,	PUNCT
gujaf-422	10	54	government	government	NOUN
gujaf-422	10	55	,	,	PUNCT
gujaf-422	10	56	regulatory	regulatory	ADJ
gujaf-422	10	57	agencies	agency	NOUN
gujaf-422	10	58	,	,	PUNCT
gujaf-422	10	59	the	the	DET
gujaf-422	10	60	media	medium	NOUN
gujaf-422	10	61	,	,	PUNCT
gujaf-422	10	62	vendors	vendor	NOUN
gujaf-422	10	63	and	and	CCONJ
gujaf-422	10	64	the	the	DET
gujaf-422	10	65	general	general	ADJ
gujaf-422	10	66	public	public	NOUN
gujaf-422	10	67	in	in	ADP
gujaf-422	10	68	making	make	VERB
gujaf-422	10	69	informed	informed	ADJ
gujaf-422	10	70	or	or	CCONJ
gujaf-422	10	71	rational	rational	ADJ
gujaf-422	10	72	investment	investment	NOUN
gujaf-422	10	73	decision	decision	NOUN
gujaf-422	10	74	.	.	PUNCT
gujaf-422	11	1	investment	investment	NOUN
gujaf-422	11	2	strategy	strategy	NOUN
gujaf-422	11	3	of	of	ADP
gujaf-422	11	4	deposit	deposit	NOUN
gujaf-422	11	5	money	money	NOUN
gujaf-422	11	6	banks	bank	NOUN
gujaf-422	11	7	may	may	AUX
gujaf-422	11	8	result	result	VERB
gujaf-422	11	9	in	in	ADP
gujaf-422	11	10	demanding	demand	VERB
gujaf-422	11	11	timely	timely	ADJ
gujaf-422	11	12	presentation	presentation	NOUN
gujaf-422	11	13	of	of	ADP
gujaf-422	11	14	financial	financial	ADJ
gujaf-422	11	15	statement	statement	NOUN
gujaf-422	11	16	.	.	PUNCT
gujaf-422	12	1	accounting	accounting	NOUN
gujaf-422	12	2	literatures	literature	NOUN
gujaf-422	12	3	showed	show	VERB
gujaf-422	12	4	that	that	SCONJ
gujaf-422	12	5	many	many	ADJ
gujaf-422	12	6	researchers	researcher	NOUN
gujaf-422	12	7	examinetherelationship	examinetherelationship	VERB
gujaf-422	12	8	between	between	ADP
gujaf-422	12	9	timeliness	timeliness	NOUN
gujaf-422	12	10	offinancialreportingand	offinancialreportingand	PROPN
gujaf-422	12	11	investmentdecisions	investmentdecision	NOUN
gujaf-422	12	12	(	(	PUNCT
gujaf-422	12	13	see	see	VERB
gujaf-422	12	14	,	,	PUNCT
gujaf-422	12	15	(	(	PUNCT
gujaf-422	12	16	mcnicholas&stubben	mcnicholas&stubben	PROPN
gujaf-422	12	17	,	,	PUNCT
gujaf-422	12	18	2019;paananen&lin,2019	2019;paananen&lin,2019	NUM
gujaf-422	12	19	;	;	PUNCT
gujaf-422	12	20	ajayi	ajayi	NOUN
gujaf-422	12	21	-	-	PUNCT
gujaf-422	12	22	owoeye	owoeye	NOUN
gujaf-422	12	23	,	,	PUNCT
gujaf-422	12	24	et	et	PROPN
gujaf-422	12	25	al	al	PROPN
gujaf-422	12	26	.	.	PROPN
gujaf-422	12	27	,	,	PUNCT
gujaf-422	12	28	2022	2022	NUM
gujaf-422	12	29	;	;	PUNCT
gujaf-422	12	30	amahaluabiahu	amahaluabiahu	NOUN
gujaf-422	12	31	,	,	PUNCT
gujaf-422	12	32	obi&nweze,2023	obi&nweze,2023	PRON
gujaf-422	12	33	;	;	PUNCT
gujaf-422	12	34	abiloro	abiloro	X
gujaf-422	12	35	and	and	CCONJ
gujaf-422	12	36	lodikero	lodikero	NOUN
gujaf-422	12	37	,	,	PUNCT
gujaf-422	12	38	2023	2023	NUM
gujaf-422	12	39	)	)	PUNCT
gujaf-422	12	40	.	.	PUNCT
gujaf-422	13	1	however	however	ADV
gujaf-422	13	2	,	,	PUNCT
gujaf-422	13	3	the	the	DET
gujaf-422	13	4	relationship	relationship	NOUN
gujaf-422	13	5	between	between	ADP
gujaf-422	13	6	timeliness	timeliness	ADJ
gujaf-422	13	7	financial	financial	ADJ
gujaf-422	13	8	reporting	reporting	NOUN
gujaf-422	13	9	and	and	CCONJ
gujaf-422	13	10	investmentdecisions	investmentdecision	NOUN
gujaf-422	13	11	is	be	AUX
gujaf-422	13	12	not	not	PART
gujaf-422	13	13	completely	completely	ADV
gujaf-422	13	14	clear	clear	ADJ
gujaf-422	13	15	in	in	ADP
gujaf-422	13	16	the	the	DET
gujaf-422	13	17	context	context	NOUN
gujaf-422	13	18	of	of	ADP
gujaf-422	13	19	nigeria	nigeria	PROPN
gujaf-422	13	20	.	.	PUNCT
gujaf-422	14	1	however	however	ADV
gujaf-422	14	2	,	,	PUNCT
gujaf-422	14	3	literatures	literature	NOUN
gujaf-422	14	4	had	have	AUX
gujaf-422	14	5	indicated	indicate	VERB
gujaf-422	14	6	that	that	SCONJ
gujaf-422	14	7	sizeable	sizeable	ADJ
gujaf-422	14	8	evidence	evidence	NOUN
gujaf-422	14	9	on	on	ADP
gujaf-422	14	10	the	the	DET
gujaf-422	14	11	subject	subject	NOUN
gujaf-422	14	12	matter	matter	NOUN
gujaf-422	14	13	has	have	AUX
gujaf-422	14	14	not	not	PART
gujaf-422	14	15	been	be	AUX
gujaf-422	14	16	proven	prove	VERB
gujaf-422	14	17	satisfactorily	satisfactorily	ADV
gujaf-422	14	18	in	in	ADP
gujaf-422	14	19	nigeria	nigeria	PROPN
gujaf-422	14	20	quoteddepositmoneybanks	quoteddepositmoneybank	VERB
gujaf-422	14	21	to	to	ADP
gujaf-422	14	22	the	the	DET
gujaf-422	14	23	best	good	ADJ
gujaf-422	14	24	of	of	ADP
gujaf-422	14	25	researcher	researcher	NOUN
gujaf-422	14	26	’s	’s	PART
gujaf-422	14	27	knowledge	knowledge	NOUN
gujaf-422	14	28	.	.	PUNCT
gujaf-422	15	1	hence	hence	ADV
gujaf-422	15	2	,	,	PUNCT
gujaf-422	15	3	the	the	DET
gujaf-422	15	4	identified	identify	VERB
gujaf-422	15	5	gap	gap	NOUN
gujaf-422	15	6	in	in	ADP
gujaf-422	15	7	research	research	NOUN
gujaf-422	15	8	in	in	ADP
gujaf-422	15	9	knowledge	knowledge	NOUN
gujaf-422	15	10	is	be	AUX
gujaf-422	15	11	to	to	PART
gujaf-422	15	12	examine	examine	VERB
gujaf-422	15	13	therelationship	therelationship	NOUN
gujaf-422	15	14	between	between	ADP
gujaf-422	15	15	timeliness	timeliness	NOUN
gujaf-422	15	16	offinancialreportingand	offinancialreportingand	PROPN
gujaf-422	15	17	investmentdecisions	investmentdecision	NOUN
gujaf-422	15	18	ofquoteddepositmoneybanksinnigeria	ofquoteddepositmoneybanksinnigeria	PROPN
gujaf-422	15	19	.	.	PUNCT
gujaf-422	16	1	based	base	VERB
gujaf-422	16	2	on	on	ADP
gujaf-422	16	3	the	the	DET
gujaf-422	16	4	research	research	NOUN
gujaf-422	16	5	objectives	objective	NOUN
gujaf-422	16	6	,	,	PUNCT
gujaf-422	16	7	the	the	DET
gujaf-422	16	8	following	follow	VERB
gujaf-422	16	9	null	null	ADJ
gujaf-422	16	10	hypotheses	hypothesis	NOUN
gujaf-422	16	11	were	be	AUX
gujaf-422	16	12	formulated	formulate	VERB
gujaf-422	16	13	:	:	PUNCT
gujaf-422	16	14	h01	h01	NOUN
gujaf-422	16	15	:	:	PUNCT
gujaf-422	16	16	there	there	PRON
gujaf-422	16	17	is	be	VERB
gujaf-422	16	18	no	no	DET
gujaf-422	16	19	significant	significant	ADJ
gujaf-422	16	20	relationship	relationship	NOUN
gujaf-422	16	21	between	between	ADP
gujaf-422	16	22	timeliness	timeliness	NOUN
gujaf-422	16	23	of	of	ADP
gujaf-422	16	24	financial	financial	ADJ
gujaf-422	16	25	reporting	reporting	NOUN
gujaf-422	16	26	and	and	CCONJ
gujaf-422	16	27	investmentdecisions	investmentdecision	NOUN
gujaf-422	16	28	ofquoteddepositmoneybanksinnigeria	ofquoteddepositmoneybanksinnigeria	NOUN
gujaf-422	16	29	.	.	PUNCT
gujaf-422	17	1	h02	h02	PROPN
gujaf-422	17	2	:	:	PUNCT
gujaf-422	17	3	there	there	PRON
gujaf-422	17	4	is	be	VERB
gujaf-422	17	5	no	no	DET
gujaf-422	17	6	significant	significant	ADJ
gujaf-422	17	7	relationship	relationship	NOUN
gujaf-422	17	8	between	between	ADP
gujaf-422	17	9	financial	financial	ADJ
gujaf-422	17	10	reporting	reporting	NOUN
gujaf-422	17	11	quality	quality	NOUN
gujaf-422	17	12	and	and	CCONJ
gujaf-422	17	13	investmentdecisions	investmentdecision	NOUN
gujaf-422	17	14	ofquoteddepositmoneybanksinnigeria	ofquoteddepositmoneybanksinnigeria	NOUN
gujaf-422	17	15	.	.	PUNCT
gujaf-422	18	1	2.0	2.0	NUM
gujaf-422	18	2	literature	literature	PROPN
gujaf-422	18	3	review	review	NOUN
gujaf-422	18	4	investment	investment	NOUN
gujaf-422	18	5	is	be	AUX
gujaf-422	18	6	the	the	DET
gujaf-422	18	7	commitment	commitment	NOUN
gujaf-422	18	8	of	of	ADP
gujaf-422	18	9	current	current	ADJ
gujaf-422	18	10	funds	fund	NOUN
gujaf-422	18	11	or	or	CCONJ
gujaf-422	18	12	other	other	ADJ
gujaf-422	18	13	resources	resource	NOUN
gujaf-422	18	14	in	in	ADP
gujaf-422	18	15	the	the	DET
gujaf-422	18	16	expectation	expectation	NOUN
gujaf-422	18	17	of	of	ADP
gujaf-422	18	18	reaping	reap	VERB
gujaf-422	18	19	future	future	ADJ
gujaf-422	18	20	benefit	benefit	NOUN
gujaf-422	18	21	.	.	PUNCT
gujaf-422	19	1	pandey	pandey	PROPN
gujaf-422	19	2	(	(	PUNCT
gujaf-422	19	3	2023	2023	NUM
gujaf-422	19	4	)	)	PUNCT
gujaf-422	19	5	posited	posit	VERB
gujaf-422	19	6	that	that	SCONJ
gujaf-422	19	7	investment	investment	NOUN
gujaf-422	19	8	decisions	decision	NOUN
gujaf-422	19	9	or	or	CCONJ
gujaf-422	19	10	analysis	analysis	NOUN
gujaf-422	19	11	has	have	VERB
gujaf-422	19	12	to	to	PART
gujaf-422	19	13	do	do	VERB
gujaf-422	19	14	with	with	ADP
gujaf-422	19	15	an	an	DET
gujaf-422	19	16	efficient	efficient	ADJ
gujaf-422	19	17	allocation	allocation	NOUN
gujaf-422	19	18	of	of	ADP
gujaf-422	19	19	capital	capital	NOUN
gujaf-422	19	20	.	.	PUNCT
gujaf-422	20	1	it	it	PRON
gujaf-422	20	2	involves	involve	VERB
gujaf-422	20	3	decision	decision	NOUN
gujaf-422	20	4	to	to	PART
gujaf-422	20	5	commit	commit	VERB
gujaf-422	20	6	the	the	DET
gujaf-422	20	7	firm	firm	NOUN
gujaf-422	20	8	’s	’s	PART
gujaf-422	20	9	funds	fund	NOUN
gujaf-422	20	10	to	to	ADP
gujaf-422	20	11	the	the	DET
gujaf-422	20	12	long	long	ADJ
gujaf-422	20	13	-	-	PUNCT
gujaf-422	20	14	term	term	NOUN
gujaf-422	20	15	assets	asset	NOUN
gujaf-422	20	16	.	.	PUNCT
gujaf-422	21	1	investment	investment	NOUN
gujaf-422	21	2	decision	decision	NOUN
gujaf-422	21	3	has	have	VERB
gujaf-422	21	4	to	to	PART
gujaf-422	21	5	do	do	VERB
gujaf-422	21	6	with	with	ADP
gujaf-422	21	7	an	an	DET
gujaf-422	21	8	efficient	efficient	ADJ
gujaf-422	21	9	allocation	allocation	NOUN
gujaf-422	21	10	of	of	ADP
gujaf-422	21	11	capital	capital	NOUN
gujaf-422	21	12	.	.	PUNCT
gujaf-422	22	1	it	it	PRON
gujaf-422	22	2	involves	involve	VERB
gujaf-422	22	3	decision	decision	NOUN
gujaf-422	22	4	to	to	PART
gujaf-422	22	5	commit	commit	VERB
gujaf-422	22	6	funds	fund	NOUN
gujaf-422	22	7	in	in	ADP
gujaf-422	22	8	longterm	longterm	ADJ
gujaf-422	22	9	assets	asset	NOUN
gujaf-422	22	10	.	.	PUNCT
gujaf-422	23	1	such	such	ADJ
gujaf-422	23	2	decisions	decision	NOUN
gujaf-422	23	3	are	be	AUX
gujaf-422	23	4	of	of	ADP
gujaf-422	23	5	considerable	considerable	ADJ
gujaf-422	23	6	importance	importance	NOUN
gujaf-422	23	7	to	to	ADP
gujaf-422	23	8	the	the	DET
gujaf-422	23	9	firm	firm	NOUN
gujaf-422	23	10	and	and	CCONJ
gujaf-422	23	11	the	the	DET
gujaf-422	23	12	individual	individual	NOUN
gujaf-422	23	13	since	since	SCONJ
gujaf-422	23	14	they	they	PRON
gujaf-422	23	15	tend	tend	VERB
gujaf-422	23	16	to	to	PART
gujaf-422	23	17	determine	determine	VERB
gujaf-422	23	18	the	the	DET
gujaf-422	23	19	value	value	NOUN
gujaf-422	23	20	and	and	CCONJ
gujaf-422	23	21	size	size	NOUN
gujaf-422	23	22	by	by	ADP
gujaf-422	23	23	influencing	influence	VERB
gujaf-422	23	24	the	the	DET
gujaf-422	23	25	growth	growth	NOUN
gujaf-422	23	26	,	,	PUNCT
gujaf-422	23	27	profitability	profitability	NOUN
gujaf-422	23	28	and	and	CCONJ
gujaf-422	23	29	risk	risk	NOUN
gujaf-422	23	30	.	.	PUNCT
gujaf-422	24	1	kapellas	kapella	NOUN
gujaf-422	24	2	and	and	CCONJ
gujaf-422	24	3	siougle	siougle	ADJ
gujaf-422	24	4	(	(	PUNCT
gujaf-422	24	5	2017	2017	NUM
gujaf-422	24	6	)	)	PUNCT
gujaf-422	24	7	defined	define	VERB
gujaf-422	24	8	investment	investment	NOUN
gujaf-422	24	9	decision	decision	NOUN
gujaf-422	24	10	as	as	ADP
gujaf-422	24	11	the	the	DET
gujaf-422	24	12	selection	selection	NOUN
gujaf-422	24	13	of	of	ADP
gujaf-422	24	14	alternatives	alternative	NOUN
gujaf-422	24	15	courses	course	NOUN
gujaf-422	24	16	of	of	ADP
gujaf-422	24	17	action	action	NOUN
gujaf-422	24	18	from	from	ADP
gujaf-422	24	19	available	available	ADJ
gujaf-422	24	20	alternatives	alternative	NOUN
gujaf-422	24	21	in	in	ADP
gujaf-422	24	22	other	other	ADJ
gujaf-422	24	23	to	to	PART
gujaf-422	24	24	achieve	achieve	VERB
gujaf-422	24	25	a	a	DET
gujaf-422	24	26	given	give	VERB
gujaf-422	24	27	objective	objective	NOUN
gujaf-422	24	28	.	.	PUNCT
gujaf-422	25	1	decision	decision	NOUN
gujaf-422	25	2	gusau	gusau	ADJ
gujaf-422	25	3	journal	journal	NOUN
gujaf-422	25	4	of	of	ADP
gujaf-422	25	5	accounting	accounting	NOUN
gujaf-422	25	6	and	and	CCONJ
gujaf-422	25	7	finance	finance	NOUN
gujaf-422	25	8	,	,	PUNCT
gujaf-422	25	9	vol.6	vol.6	PROPN
gujaf-422	25	10	,	,	PUNCT
gujaf-422	25	11	issue	issue	NOUN
gujaf-422	25	12	2	2	NUM
gujaf-422	25	13	,	,	PUNCT
gujaf-422	25	14	april	april	PROPN
gujaf-422	25	15	,	,	PUNCT
gujaf-422	25	16	2025	2025	NUM
gujaf-422	25	17	156	156	NUM
gujaf-422	25	18	is	be	AUX
gujaf-422	25	19	the	the	DET
gujaf-422	25	20	process	process	NOUN
gujaf-422	25	21	of	of	ADP
gujaf-422	25	22	identifying	identify	VERB
gujaf-422	25	23	and	and	CCONJ
gujaf-422	25	24	selecting	select	VERB
gujaf-422	25	25	a	a	DET
gujaf-422	25	26	course	course	NOUN
gujaf-422	25	27	of	of	ADP
gujaf-422	25	28	action	action	NOUN
gujaf-422	25	29	to	to	PART
gujaf-422	25	30	deal	deal	VERB
gujaf-422	25	31	with	with	ADP
gujaf-422	25	32	a	a	DET
gujaf-422	25	33	specific	specific	ADJ
gujaf-422	25	34	problem	problem	NOUN
gujaf-422	25	35	or	or	CCONJ
gujaf-422	25	36	take	take	VERB
gujaf-422	25	37	advantage	advantage	NOUN
gujaf-422	25	38	of	of	ADP
gujaf-422	25	39	an	an	DET
gujaf-422	25	40	opportunity	opportunity	NOUN
gujaf-422	25	41	.	.	PUNCT
gujaf-422	26	1	the	the	DET
gujaf-422	26	2	major	major	ADJ
gujaf-422	26	3	tool	tool	NOUN
gujaf-422	26	4	for	for	ADP
gujaf-422	26	5	these	these	DET
gujaf-422	26	6	investment	investment	NOUN
gujaf-422	26	7	decisions	decision	NOUN
gujaf-422	26	8	is	be	AUX
gujaf-422	26	9	the	the	DET
gujaf-422	26	10	ratio	ratio	NOUN
gujaf-422	26	11	analysis	analysis	NOUN
gujaf-422	26	12	(	(	PUNCT
gujaf-422	26	13	abiahu	abiahu	NOUN
gujaf-422	26	14	&	&	CCONJ
gujaf-422	26	15	amahalu	amahalu	PROPN
gujaf-422	26	16	,	,	PUNCT
gujaf-422	26	17	2017	2017	NUM
gujaf-422	26	18	)	)	PUNCT
gujaf-422	26	19	.	.	PUNCT
gujaf-422	27	1	ratio	ratio	NOUN
gujaf-422	27	2	analysis	analysis	NOUN
gujaf-422	27	3	is	be	AUX
gujaf-422	27	4	the	the	DET
gujaf-422	27	5	judgmental	judgmental	ADJ
gujaf-422	27	6	process	process	NOUN
gujaf-422	27	7	which	which	PRON
gujaf-422	27	8	aims	aim	VERB
gujaf-422	27	9	at	at	ADP
gujaf-422	27	10	evaluating	evaluate	VERB
gujaf-422	27	11	the	the	DET
gujaf-422	27	12	current	current	ADJ
gujaf-422	27	13	and	and	CCONJ
gujaf-422	27	14	past	past	ADJ
gujaf-422	27	15	financial	financial	ADJ
gujaf-422	27	16	positions	position	NOUN
gujaf-422	27	17	and	and	CCONJ
gujaf-422	27	18	the	the	DET
gujaf-422	27	19	results	result	NOUN
gujaf-422	27	20	of	of	ADP
gujaf-422	27	21	an	an	DET
gujaf-422	27	22	entity	entity	NOUN
gujaf-422	27	23	,	,	PUNCT
gujaf-422	27	24	with	with	ADP
gujaf-422	27	25	the	the	DET
gujaf-422	27	26	primary	primary	ADJ
gujaf-422	27	27	objectives	objective	NOUN
gujaf-422	27	28	of	of	ADP
gujaf-422	27	29	determining	determine	VERB
gujaf-422	27	30	the	the	DET
gujaf-422	27	31	best	good	ADJ
gujaf-422	27	32	possible	possible	ADJ
gujaf-422	27	33	estimate	estimate	NOUN
gujaf-422	27	34	about	about	ADP
gujaf-422	27	35	the	the	DET
gujaf-422	27	36	future	future	ADJ
gujaf-422	27	37	conditions	condition	NOUN
gujaf-422	27	38	and	and	CCONJ
gujaf-422	27	39	performances	performance	NOUN
gujaf-422	27	40	.	.	PUNCT
gujaf-422	28	1	it	it	PRON
gujaf-422	28	2	provides	provide	VERB
gujaf-422	28	3	a	a	DET
gujaf-422	28	4	quick	quick	ADJ
gujaf-422	28	5	diagnostic	diagnostic	ADJ
gujaf-422	28	6	look	look	NOUN
gujaf-422	28	7	at	at	ADP
gujaf-422	28	8	an	an	DET
gujaf-422	28	9	entity	entity	NOUN
gujaf-422	28	10	’s	’s	PART
gujaf-422	28	11	financial	financial	ADJ
gujaf-422	28	12	health	health	NOUN
gujaf-422	28	13	and	and	CCONJ
gujaf-422	28	14	provokes	provoke	VERB
gujaf-422	28	15	subsequent	subsequent	ADJ
gujaf-422	28	16	financial	financial	ADJ
gujaf-422	28	17	and	and	CCONJ
gujaf-422	28	18	operational	operational	ADJ
gujaf-422	28	19	analysis	analysis	NOUN
gujaf-422	28	20	(	(	PUNCT
gujaf-422	28	21	kariuki	kariuki	PROPN
gujaf-422	28	22	&	&	CCONJ
gujaf-422	28	23	jagongo	jagongo	PROPN
gujaf-422	28	24	,	,	PUNCT
gujaf-422	28	25	2023	2023	NUM
gujaf-422	28	26	)	)	PUNCT
gujaf-422	28	27	.	.	PUNCT
gujaf-422	29	1	in	in	ADP
gujaf-422	29	2	this	this	DET
gujaf-422	29	3	study	study	NOUN
gujaf-422	29	4	,	,	PUNCT
gujaf-422	29	5	investment	investment	NOUN
gujaf-422	29	6	decision	decision	NOUN
gujaf-422	29	7	is	be	AUX
gujaf-422	29	8	proxied	proxie	VERB
gujaf-422	29	9	by	by	ADP
gujaf-422	29	10	returns	return	NOUN
gujaf-422	29	11	on	on	ADP
gujaf-422	29	12	equity	equity	NOUN
gujaf-422	29	13	.	.	PUNCT
gujaf-422	30	1	return	return	VERB
gujaf-422	30	2	on	on	ADP
gujaf-422	30	3	equity	equity	NOUN
gujaf-422	30	4	(	(	PUNCT
gujaf-422	30	5	roe	roe	PROPN
gujaf-422	30	6	)	)	PUNCT
gujaf-422	30	7	is	be	AUX
gujaf-422	30	8	a	a	DET
gujaf-422	30	9	ratio	ratio	NOUN
gujaf-422	30	10	that	that	PRON
gujaf-422	30	11	provides	provide	VERB
gujaf-422	30	12	investors	investor	NOUN
gujaf-422	30	13	with	with	ADP
gujaf-422	30	14	insight	insight	NOUN
gujaf-422	30	15	into	into	ADP
gujaf-422	30	16	how	how	SCONJ
gujaf-422	30	17	efficiently	efficiently	ADV
gujaf-422	30	18	a	a	DET
gujaf-422	30	19	firm	firm	NOUN
gujaf-422	30	20	’s	’s	PART
gujaf-422	30	21	managementisusing	managementisuse	VERB
gujaf-422	30	22	equity	equity	NOUN
gujaf-422	30	23	resourcesthatshareholdershaveinvested	resourcesthatshareholdershaveinveste	VERB
gujaf-422	30	24	into	into	ADP
gujaf-422	30	25	the	the	DET
gujaf-422	30	26	firm.the	firm.the	DET
gujaf-422	30	27	roe	roe	PROPN
gujaf-422	30	28	ratio	ratio	NOUN
gujaf-422	30	29	measures	measure	VERB
gujaf-422	30	30	the	the	DET
gujaf-422	30	31	profitability	profitability	NOUN
gujaf-422	30	32	of	of	ADP
gujaf-422	30	33	the	the	DET
gujaf-422	30	34	firm	firm	NOUN
gujaf-422	30	35	in	in	ADP
gujaf-422	30	36	relation	relation	NOUN
gujaf-422	30	37	to	to	ADP
gujaf-422	30	38	stockholders	stockholder	NOUN
gujaf-422	30	39	’	'	PUNCT
gujaf-422	30	40	equity	equity	NOUN
gujaf-422	30	41	.	.	PUNCT
gujaf-422	31	1	according	accord	VERB
gujaf-422	31	2	to	to	ADP
gujaf-422	31	3	ezechukwuand	ezechukwuand	PROPN
gujaf-422	31	4	amahalu	amahalu	NOUN
gujaf-422	31	5	(	(	PUNCT
gujaf-422	31	6	2016),the	2016),the	PROPN
gujaf-422	31	7	higher	high	ADJ
gujaf-422	31	8	the	the	DET
gujaf-422	31	9	roe	roe	NOUN
gujaf-422	31	10	,	,	PUNCT
gujaf-422	31	11	the	the	DET
gujaf-422	31	12	more	more	ADJ
gujaf-422	31	13	efficientacompany'smanagementisatgeneratingincomeandgrowthfromitsequityfinancing.ro	efficientacompany'smanagementisatgeneratingincomeandgrowthfromitsequityfinancing.ro	NOUN
gujaf-422	31	14	eisoftenusedtocompareacompanytoitscompetitorsandtheoverallmarket.ryan	eisoftenusedtocompareacompanytoitscompetitorsandtheoverallmarket.ryan	ADJ
gujaf-422	31	15	(	(	PUNCT
gujaf-422	31	16	2021	2021	NUM
gujaf-422	31	17	)	)	PUNCT
gujaf-422	31	18	is	be	AUX
gujaf-422	31	19	the	the	DET
gujaf-422	31	20	financial	financial	ADJ
gujaf-422	31	21	investment	investment	NOUN
gujaf-422	31	22	ratio	ratio	NOUN
gujaf-422	31	23	explore	explore	NOUN
gujaf-422	31	24	by	by	ADP
gujaf-422	31	25	management	management	NOUN
gujaf-422	31	26	of	of	ADP
gujaf-422	31	27	firm	firm	NOUN
gujaf-422	31	28	to	to	PART
gujaf-422	31	29	giveaccurateindicationsof	giveaccurateindicationsof	VERB
gujaf-422	31	30	which	which	DET
gujaf-422	31	31	firms	firm	NOUN
gujaf-422	31	32	are	be	AUX
gujaf-422	31	33	operating	operate	VERB
gujaf-422	31	34	with	with	ADP
gujaf-422	31	35	greater	great	ADJ
gujaf-422	31	36	financial	financial	ADJ
gujaf-422	31	37	efficiency	efficiency	NOUN
gujaf-422	31	38	,	,	PUNCT
gujaf-422	31	39	and	and	CCONJ
gujaf-422	31	40	for	for	ADP
gujaf-422	31	41	the	the	DET
gujaf-422	31	42	evaluation	evaluation	NOUN
gujaf-422	31	43	of	of	ADP
gujaf-422	31	44	any	any	DET
gujaf-422	31	45	company	company	NOUN
gujaf-422	31	46	with	with	ADP
gujaf-422	31	47	primarilytangibleratherthan	primarilytangibleratherthan	ADJ
gujaf-422	31	48	intangibleassets(ryan	intangibleassets(ryan	PROPN
gujaf-422	31	49	,	,	PUNCT
gujaf-422	31	50	2021).returnonequity(roe	2021).returnonequity(roe	NUM
gujaf-422	31	51	)	)	PUNCT
gujaf-422	31	52	isameasureoffinancial	isameasureoffinancial	ADJ
gujaf-422	31	53	performancecalculatedbydividingnetincomebyshareholders'equity.becauseshareholders'equity	performancecalculatedbydividingnetincomebyshareholders'equity.becauseshareholders'equity	NOUN
gujaf-422	31	54	isequaltoa	isequaltoa	PROPN
gujaf-422	31	55	company	company	NOUN
gujaf-422	31	56	’s	’s	PART
gujaf-422	31	57	assets	asset	NOUN
gujaf-422	31	58	minus	minus	ADP
gujaf-422	31	59	its	its	PRON
gujaf-422	31	60	debt	debt	NOUN
gujaf-422	31	61	,	,	PUNCT
gujaf-422	31	62	roe	roe	PROPN
gujaf-422	31	63	could	could	AUX
gujaf-422	31	64	be	be	AUX
gujaf-422	31	65	thought	think	VERB
gujaf-422	31	66	of	of	ADP
gujaf-422	31	67	as	as	ADP
gujaf-422	31	68	the	the	DET
gujaf-422	31	69	return	return	NOUN
gujaf-422	31	70	on	on	ADP
gujaf-422	31	71	net	net	ADJ
gujaf-422	31	72	assets	asset	NOUN
gujaf-422	31	73	.	.	PUNCT
gujaf-422	32	1	roe	roe	PROPN
gujaf-422	32	2	is	be	AUX
gujaf-422	32	3	considered	consider	VERB
gujaf-422	32	4	a	a	DET
gujaf-422	32	5	measureofhoweffectivelymanagementisusingacompany’sassetstocreateprofits(marshall,2022	measureofhoweffectivelymanagementisusingacompany’sassetstocreateprofits(marshall,2022	NOUN
gujaf-422	32	6	)	)	PUNCT
gujaf-422	32	7	.	.	PUNCT
gujaf-422	33	1	timeliness	timeliness	NOUN
gujaf-422	33	2	of	of	ADP
gujaf-422	33	3	financial	financial	ADJ
gujaf-422	33	4	reporting	reporting	NOUN
gujaf-422	33	5	timeliness	timeliness	NOUN
gujaf-422	33	6	is	be	AUX
gujaf-422	33	7	the	the	DET
gujaf-422	33	8	disclosure	disclosure	NOUN
gujaf-422	33	9	of	of	ADP
gujaf-422	33	10	accounting	account	VERB
gujaf-422	33	11	information	information	NOUN
gujaf-422	33	12	to	to	AUX
gujaf-422	33	13	decision	decision	NOUN
gujaf-422	33	14	makers	maker	NOUN
gujaf-422	33	15	before	before	SCONJ
gujaf-422	33	16	it	it	PRON
gujaf-422	33	17	loses	lose	VERB
gujaf-422	33	18	its	its	PRON
gujaf-422	33	19	capacity	capacity	NOUN
gujaf-422	33	20	to	to	PART
gujaf-422	33	21	influence	influence	VERB
gujaf-422	33	22	decisions	decision	NOUN
gujaf-422	33	23	”	"	PUNCT
gujaf-422	33	24	(	(	PUNCT
gujaf-422	33	25	international	international	ADJ
gujaf-422	33	26	accounting	accounting	NOUN
gujaf-422	33	27	standard	standard	PROPN
gujaf-422	33	28	board	board	PROPN
gujaf-422	33	29	(	(	PUNCT
gujaf-422	33	30	iasb	iasb	PROPN
gujaf-422	33	31	)	)	PUNCT
gujaf-422	33	32	,	,	PUNCT
gujaf-422	33	33	2008	2008	NUM
gujaf-422	33	34	)	)	PUNCT
gujaf-422	33	35	.	.	PUNCT
gujaf-422	34	1	the	the	DET
gujaf-422	34	2	timeliness	timeliness	NOUN
gujaf-422	34	3	of	of	ADP
gujaf-422	34	4	financial	financial	ADJ
gujaf-422	34	5	reporting	reporting	NOUN
gujaf-422	34	6	has	have	AUX
gujaf-422	34	7	been	be	AUX
gujaf-422	34	8	defined	define	VERB
gujaf-422	34	9	from	from	ADP
gujaf-422	34	10	different	different	ADJ
gujaf-422	34	11	perspectives	perspective	NOUN
gujaf-422	34	12	.	.	PUNCT
gujaf-422	35	1	totok	totok	NOUN
gujaf-422	35	2	,	,	PUNCT
gujaf-422	35	3	(	(	PUNCT
gujaf-422	35	4	2017	2017	NUM
gujaf-422	35	5	)	)	PUNCT
gujaf-422	35	6	defined	define	VERB
gujaf-422	35	7	timeliness	timeliness	NOUN
gujaf-422	35	8	as	as	ADP
gujaf-422	35	9	the	the	DET
gujaf-422	35	10	period	period	NOUN
gujaf-422	35	11	between	between	ADP
gujaf-422	35	12	the	the	DET
gujaf-422	35	13	company	company	NOUN
gujaf-422	35	14	’s	’s	PART
gujaf-422	35	15	yearend	yearend	NOUN
gujaf-422	35	16	and	and	CCONJ
gujaf-422	35	17	the	the	DET
gujaf-422	35	18	date	date	NOUN
gujaf-422	35	19	that	that	PRON
gujaf-422	35	20	the	the	DET
gujaf-422	35	21	financial	financial	ADJ
gujaf-422	35	22	report	report	NOUN
gujaf-422	35	23	was	be	AUX
gujaf-422	35	24	released	release	VERB
gujaf-422	35	25	for	for	ADP
gujaf-422	35	26	public	public	ADJ
gujaf-422	35	27	view	view	NOUN
gujaf-422	35	28	.	.	PUNCT
gujaf-422	36	1	vestine	vestine	NOUN
gujaf-422	36	2	,	,	PUNCT
gujaf-422	36	3	et	et	PROPN
gujaf-422	36	4	al	al	PROPN
gujaf-422	36	5	.	.	PROPN
gujaf-422	36	6	(	(	PUNCT
gujaf-422	36	7	2020	2020	NUM
gujaf-422	36	8	)	)	PUNCT
gujaf-422	36	9	conceptualised	conceptualise	VERB
gujaf-422	36	10	timeliness	timeliness	NOUN
gujaf-422	36	11	of	of	ADP
gujaf-422	36	12	financial	financial	ADJ
gujaf-422	36	13	reports	report	NOUN
gujaf-422	36	14	as	as	ADP
gujaf-422	36	15	audit	audit	NOUN
gujaf-422	36	16	delay	delay	NOUN
gujaf-422	36	17	,	,	PUNCT
gujaf-422	36	18	which	which	PRON
gujaf-422	36	19	is	be	AUX
gujaf-422	36	20	the	the	DET
gujaf-422	36	21	number	number	NOUN
gujaf-422	36	22	of	of	ADP
gujaf-422	36	23	days	day	NOUN
gujaf-422	36	24	between	between	ADP
gujaf-422	36	25	the	the	DET
gujaf-422	36	26	balance	balance	NOUN
gujaf-422	36	27	sheet	sheet	NOUN
gujaf-422	36	28	date	date	NOUN
gujaf-422	36	29	and	and	CCONJ
gujaf-422	36	30	the	the	DET
gujaf-422	36	31	date	date	NOUN
gujaf-422	36	32	the	the	DET
gujaf-422	36	33	external	external	ADJ
gujaf-422	36	34	auditor	auditor	NOUN
gujaf-422	36	35	’s	’s	PART
gujaf-422	36	36	report	report	NOUN
gujaf-422	36	37	was	be	AUX
gujaf-422	36	38	signed	sign	VERB
gujaf-422	36	39	;	;	PUNCT
gujaf-422	36	40	financial	financial	ADJ
gujaf-422	36	41	statement	statement	NOUN
gujaf-422	36	42	issue	issue	NOUN
gujaf-422	36	43	delay	delay	NOUN
gujaf-422	36	44	,	,	PUNCT
gujaf-422	36	45	which	which	PRON
gujaf-422	36	46	is	be	AUX
gujaf-422	36	47	the	the	DET
gujaf-422	36	48	number	number	NOUN
gujaf-422	36	49	of	of	ADP
gujaf-422	36	50	days	day	NOUN
gujaf-422	36	51	between	between	ADP
gujaf-422	36	52	the	the	DET
gujaf-422	36	53	balance	balance	NOUN
gujaf-422	36	54	sheet	sheet	NOUN
gujaf-422	36	55	date	date	NOUN
gujaf-422	36	56	and	and	CCONJ
gujaf-422	36	57	the	the	DET
gujaf-422	36	58	date	date	NOUN
gujaf-422	36	59	of	of	ADP
gujaf-422	36	60	declaring	declare	VERB
gujaf-422	36	61	the	the	DET
gujaf-422	36	62	notice	notice	NOUN
gujaf-422	36	63	of	of	ADP
gujaf-422	36	64	the	the	DET
gujaf-422	36	65	annual	annual	ADJ
gujaf-422	36	66	general	general	ADJ
gujaf-422	36	67	meeting	meeting	NOUN
gujaf-422	36	68	(	(	PUNCT
gujaf-422	36	69	agm	agm	PROPN
gujaf-422	36	70	)	)	PUNCT
gujaf-422	36	71	;	;	PUNCT
gujaf-422	36	72	and	and	CCONJ
gujaf-422	36	73	the	the	DET
gujaf-422	36	74	agm	agm	PROPN
gujaf-422	36	75	delay	delay	NOUN
gujaf-422	36	76	,	,	PUNCT
gujaf-422	36	77	which	which	PRON
gujaf-422	36	78	is	be	AUX
gujaf-422	36	79	the	the	DET
gujaf-422	36	80	number	number	NOUN
gujaf-422	36	81	of	of	ADP
gujaf-422	36	82	days	day	NOUN
gujaf-422	36	83	between	between	ADP
gujaf-422	36	84	the	the	DET
gujaf-422	36	85	date	date	NOUN
gujaf-422	36	86	of	of	ADP
gujaf-422	36	87	the	the	DET
gujaf-422	36	88	financial	financial	ADJ
gujaf-422	36	89	year	year	NOUN
gujaf-422	36	90	end	end	NOUN
gujaf-422	36	91	and	and	CCONJ
gujaf-422	36	92	the	the	DET
gujaf-422	36	93	agm	agm	PROPN
gujaf-422	36	94	.	.	PUNCT
gujaf-422	37	1	the	the	DET
gujaf-422	37	2	timely	timely	ADJ
gujaf-422	37	3	disclosure	disclosure	NOUN
gujaf-422	37	4	of	of	ADP
gujaf-422	37	5	accounting	accounting	NOUN
gujaf-422	37	6	information	information	NOUN
gujaf-422	37	7	is	be	AUX
gujaf-422	37	8	the	the	DET
gujaf-422	37	9	bane	bane	NOUN
gujaf-422	37	10	of	of	ADP
gujaf-422	37	11	financialreportingquality	financialreportingquality	NOUN
gujaf-422	37	12	which	which	PRON
gujaf-422	37	13	relatestotheaccuracywith	relatestotheaccuracywith	ADP
gujaf-422	37	14	which	which	PRON
gujaf-422	37	15	reported	report	VERB
gujaf-422	37	16	financials	financial	NOUN
gujaf-422	37	17	of	of	ADP
gujaf-422	37	18	a	a	DET
gujaf-422	37	19	bank	bank	NOUN
gujaf-422	37	20	reflects	reflect	VERB
gujaf-422	37	21	its	its	PRON
gujaf-422	37	22	operating	operating	NOUN
gujaf-422	37	23	performance	performance	NOUN
gujaf-422	37	24	and	and	CCONJ
gujaf-422	37	25	how	how	SCONJ
gujaf-422	37	26	useful	useful	ADJ
gujaf-422	37	27	they	they	PRON
gujaf-422	37	28	are	be	AUX
gujaf-422	37	29	in	in	ADP
gujaf-422	37	30	forecasting	forecast	VERB
gujaf-422	37	31	futurecashflows(nyor,2013).theabilitytopresentagoodandaccuratefigureforaccrualistermedasf	futurecashflows(nyor,2013).theabilitytopresentagoodandaccuratefigureforaccrualistermedasf	PROPN
gujaf-422	37	32	inancial	inancial	PROPN
gujaf-422	37	33	reportingquality.nwaobia	reportingquality.nwaobia	PROPN
gujaf-422	37	34	,	,	PUNCT
gujaf-422	37	35	et	et	NOUN
gujaf-422	37	36	al.(2016)affirmedthatfinancialreportingisoneofthe	al.(2016)affirmedthatfinancialreportingisoneofthe	DET
gujaf-422	37	37	productsofaccountingsystemthatprovidesthenecessaryinformationneededtotakeeconomicandi	productsofaccountingsystemthatprovidesthenecessaryinformationneededtotakeeconomicandi	NOUN
gujaf-422	37	38	nvestment	nvestment	PROPN
gujaf-422	37	39	decisions.thismeansthat	decisions.thismeansthat	NOUN
gujaf-422	37	40	,	,	PUNCT
gujaf-422	37	41	anyelement(s)ofensuringthepossibilityofevaluatingthepastperforma	anyelement(s)ofensuringthepossibilityofevaluatingthepastperforma	X
gujaf-422	37	42	ncewiththe	ncewiththe	NOUN
gujaf-422	37	43	intentiontoeffectivelyassessandpredictthepossiblefutureprofitabilityshouldbeconsideredasapr	intentiontoeffectivelyassessandpredictthepossiblefutureprofitabilityshouldbeconsideredasapr	NOUN
gujaf-422	37	44	erequisite	erequisite	ADJ
gujaf-422	37	45	forachievingahighvolumeofinvestment	forachievingahighvolumeofinvestment	NOUN
gujaf-422	37	46	.	.	PUNCT
gujaf-422	38	1	gusau	gusau	ADJ
gujaf-422	38	2	journal	journal	PROPN
gujaf-422	38	3	of	of	ADP
gujaf-422	38	4	accounting	accounting	NOUN
gujaf-422	38	5	and	and	CCONJ
gujaf-422	38	6	finance	finance	NOUN
gujaf-422	38	7	,	,	PUNCT
gujaf-422	38	8	vol.6	vol.6	PROPN
gujaf-422	38	9	,	,	PUNCT
gujaf-422	38	10	issue	issue	NOUN
gujaf-422	38	11	2	2	NUM
gujaf-422	38	12	,	,	PUNCT
gujaf-422	38	13	april	april	PROPN
gujaf-422	38	14	,	,	PUNCT
gujaf-422	38	15	2025	2025	NUM
gujaf-422	38	16	157	157	NUM
gujaf-422	38	17	zayol	zayol	NOUN
gujaf-422	38	18	,	,	PUNCT
gujaf-422	38	19	et	et	PROPN
gujaf-422	38	20	al	al	PROPN
gujaf-422	38	21	(	(	PUNCT
gujaf-422	38	22	2017	2017	NUM
gujaf-422	38	23	)	)	PUNCT
gujaf-422	38	24	investigated	investigate	VERB
gujaf-422	38	25	the	the	DET
gujaf-422	38	26	effect	effect	NOUN
gujaf-422	38	27	of	of	ADP
gujaf-422	38	28	financial	financial	ADJ
gujaf-422	38	29	information	information	NOUN
gujaf-422	38	30	on	on	ADP
gujaf-422	38	31	investment	investment	NOUN
gujaf-422	38	32	decision	decision	NOUN
gujaf-422	38	33	of	of	ADP
gujaf-422	38	34	shareholders	shareholder	NOUN
gujaf-422	38	35	of	of	ADP
gujaf-422	38	36	banks	bank	NOUN
gujaf-422	38	37	in	in	ADP
gujaf-422	38	38	nigeria	nigeria	PROPN
gujaf-422	38	39	.	.	PUNCT
gujaf-422	39	1	the	the	DET
gujaf-422	39	2	data	datum	NOUN
gujaf-422	39	3	for	for	ADP
gujaf-422	39	4	the	the	DET
gujaf-422	39	5	study	study	NOUN
gujaf-422	39	6	were	be	AUX
gujaf-422	39	7	extracted	extract	VERB
gujaf-422	39	8	from	from	ADP
gujaf-422	39	9	published	publish	VERB
gujaf-422	39	10	annual	annual	ADJ
gujaf-422	39	11	reports	report	NOUN
gujaf-422	39	12	of	of	ADP
gujaf-422	39	13	five	five	NUM
gujaf-422	39	14	selected	select	VERB
gujaf-422	39	15	banks	bank	NOUN
gujaf-422	39	16	in	in	ADP
gujaf-422	39	17	nigeria	nigeria	PROPN
gujaf-422	39	18	from	from	ADP
gujaf-422	39	19	2013	2013	NUM
gujaf-422	39	20	to	to	ADP
gujaf-422	39	21	2023	2023	NUM
gujaf-422	39	22	.	.	PUNCT
gujaf-422	40	1	correlation	correlation	NOUN
gujaf-422	40	2	matrix	matrix	NOUN
gujaf-422	40	3	and	and	CCONJ
gujaf-422	40	4	regression	regression	NOUN
gujaf-422	40	5	analysis	analysis	NOUN
gujaf-422	40	6	were	be	AUX
gujaf-422	40	7	deployed	deploy	VERB
gujaf-422	40	8	to	to	PART
gujaf-422	40	9	establish	establish	VERB
gujaf-422	40	10	therelationshipbetweenthevariables.theresults	therelationshipbetweenthevariables.theresult	NOUN
gujaf-422	40	11	revealedapositiverelationship	revealedapositiverelationship	NOUN
gujaf-422	40	12	,	,	PUNCT
gujaf-422	40	13	indicatingthatdividendper	indicatingthatdividendper	NOUN
gujaf-422	40	14	share	share	NOUN
gujaf-422	40	15	have	have	VERB
gujaf-422	40	16	significant	significant	ADJ
gujaf-422	40	17	influence	influence	NOUN
gujaf-422	40	18	on	on	ADP
gujaf-422	40	19	investment	investment	NOUN
gujaf-422	40	20	decision	decision	NOUN
gujaf-422	40	21	of	of	ADP
gujaf-422	40	22	shareholders	shareholder	NOUN
gujaf-422	40	23	of	of	ADP
gujaf-422	40	24	banks	bank	NOUN
gujaf-422	40	25	in	in	ADP
gujaf-422	40	26	nigeria	nigeria	PROPN
gujaf-422	40	27	.	.	PUNCT
gujaf-422	41	1	lodikero	lodikero	PROPN
gujaf-422	41	2	(	(	PUNCT
gujaf-422	41	3	2023	2023	NUM
gujaf-422	41	4	)	)	PUNCT
gujaf-422	41	5	explore	explore	VERB
gujaf-422	41	6	ex	ex	NOUN
gujaf-422	41	7	-	-	ADJ
gujaf-422	41	8	post	post	ADJ
gujaf-422	41	9	facto	facto	X
gujaf-422	41	10	research	research	NOUN
gujaf-422	41	11	design	design	NOUN
gujaf-422	41	12	to	to	PART
gujaf-422	41	13	sample	sample	VERB
gujaf-422	41	14	8	8	NUM
gujaf-422	41	15	listed	list	VERB
gujaf-422	41	16	deposit	deposit	NOUN
gujaf-422	41	17	money	money	NOUN
gujaf-422	41	18	banks	bank	NOUN
gujaf-422	41	19	in	in	ADP
gujaf-422	41	20	nigeria	nigeria	PROPN
gujaf-422	41	21	to	to	PART
gujaf-422	41	22	investigate	investigate	VERB
gujaf-422	41	23	the	the	DET
gujaf-422	41	24	relationship	relationship	NOUN
gujaf-422	41	25	between	between	ADP
gujaf-422	41	26	financial	financial	ADJ
gujaf-422	41	27	reporting	reporting	NOUN
gujaf-422	41	28	quality	quality	NOUN
gujaf-422	41	29	and	and	CCONJ
gujaf-422	41	30	investment	investment	NOUN
gujaf-422	41	31	decision	decision	NOUN
gujaf-422	41	32	.	.	PUNCT
gujaf-422	42	1	the	the	DET
gujaf-422	42	2	study	study	NOUN
gujaf-422	42	3	used	use	VERB
gujaf-422	42	4	return	return	NOUN
gujaf-422	42	5	on	on	ADP
gujaf-422	42	6	equity	equity	NOUN
gujaf-422	42	7	as	as	ADP
gujaf-422	42	8	a	a	DET
gujaf-422	42	9	proxy	proxy	NOUN
gujaf-422	42	10	for	for	ADP
gujaf-422	42	11	investment	investment	NOUN
gujaf-422	42	12	decision	decision	NOUN
gujaf-422	42	13	while	while	SCONJ
gujaf-422	42	14	ordinary	ordinary	ADJ
gujaf-422	42	15	least	least	ADJ
gujaf-422	42	16	square	square	ADJ
gujaf-422	42	17	(	(	PUNCT
gujaf-422	42	18	ols	ol	NOUN
gujaf-422	42	19	)	)	PUNCT
gujaf-422	42	20	regression	regression	VERB
gujaf-422	42	21	analysis	analysis	NOUN
gujaf-422	42	22	technique	technique	NOUN
gujaf-422	42	23	was	be	AUX
gujaf-422	42	24	used	use	VERB
gujaf-422	42	25	to	to	PART
gujaf-422	42	26	analyse	analyse	VERB
gujaf-422	42	27	the	the	DET
gujaf-422	42	28	data	datum	NOUN
gujaf-422	42	29	.	.	PUNCT
gujaf-422	43	1	the	the	DET
gujaf-422	43	2	empirical	empirical	ADJ
gujaf-422	43	3	evidence	evidence	NOUN
gujaf-422	43	4	reveal	reveal	VERB
gujaf-422	43	5	that	that	SCONJ
gujaf-422	43	6	financial	financial	ADJ
gujaf-422	43	7	reporting	reporting	NOUN
gujaf-422	43	8	timeliness	timeliness	NOUN
gujaf-422	43	9	and	and	CCONJ
gujaf-422	43	10	board	board	NOUN
gujaf-422	43	11	financial	financial	ADJ
gujaf-422	43	12	expertise	expertise	NOUN
gujaf-422	43	13	had	have	VERB
gujaf-422	43	14	a	a	DET
gujaf-422	43	15	significant	significant	ADJ
gujaf-422	43	16	positive	positive	ADJ
gujaf-422	43	17	relationship	relationship	NOUN
gujaf-422	43	18	with	with	ADP
gujaf-422	43	19	investment	investment	NOUN
gujaf-422	43	20	decision	decision	NOUN
gujaf-422	43	21	at	at	ADP
gujaf-422	43	22	a	a	DET
gujaf-422	43	23	5	5	NUM
gujaf-422	43	24	%	%	NOUN
gujaf-422	43	25	level	level	NOUN
gujaf-422	43	26	of	of	ADP
gujaf-422	43	27	significance	significance	NOUN
gujaf-422	43	28	while	while	SCONJ
gujaf-422	43	29	financial	financial	ADJ
gujaf-422	43	30	reporting	reporting	NOUN
gujaf-422	43	31	verifiability	verifiability	NOUN
gujaf-422	43	32	and	and	CCONJ
gujaf-422	43	33	bank	bank	NOUN
gujaf-422	43	34	size	size	NOUN
gujaf-422	43	35	had	have	VERB
gujaf-422	43	36	a	a	DET
gujaf-422	43	37	positive	positive	ADJ
gujaf-422	43	38	and	and	CCONJ
gujaf-422	43	39	not	not	PART
gujaf-422	43	40	significant	significant	ADJ
gujaf-422	43	41	relationship	relationship	NOUN
gujaf-422	43	42	with	with	ADP
gujaf-422	43	43	investment	investment	NOUN
gujaf-422	43	44	decision	decision	NOUN
gujaf-422	43	45	.	.	PUNCT
gujaf-422	44	1	financialreporting	financialreporte	VERB
gujaf-422	44	2	quality	quality	NOUN
gujaf-422	44	3	financial	financial	ADJ
gujaf-422	44	4	reporting	reporting	NOUN
gujaf-422	44	5	quality	quality	NOUN
gujaf-422	44	6	(	(	PUNCT
gujaf-422	44	7	frq	frq	PROPN
gujaf-422	44	8	)	)	PUNCT
gujaf-422	44	9	has	have	AUX
gujaf-422	44	10	become	become	VERB
gujaf-422	44	11	great	great	ADJ
gujaf-422	44	12	concerns	concern	NOUN
gujaf-422	44	13	for	for	ADP
gujaf-422	44	14	scholars	scholar	NOUN
gujaf-422	44	15	and	and	CCONJ
gujaf-422	44	16	researchers	researcher	NOUN
gujaf-422	44	17	due	due	ADJ
gujaf-422	44	18	to	to	ADP
gujaf-422	44	19	the	the	DET
gujaf-422	44	20	incessant	incessant	NOUN
gujaf-422	44	21	collapsed	collapse	VERB
gujaf-422	44	22	of	of	ADP
gujaf-422	44	23	major	major	ADJ
gujaf-422	44	24	companies	company	NOUN
gujaf-422	44	25	couple	couple	NOUN
gujaf-422	44	26	with	with	ADP
gujaf-422	44	27	financial	financial	ADJ
gujaf-422	44	28	scandals	scandal	NOUN
gujaf-422	44	29	across	across	ADP
gujaf-422	44	30	the	the	DET
gujaf-422	44	31	globe	globe	NOUN
gujaf-422	44	32	(	(	PUNCT
gujaf-422	44	33	escaloni	escaloni	PROPN
gujaf-422	44	34	&	&	CCONJ
gujaf-422	44	35	mareque	mareque	ADJ
gujaf-422	44	36	,	,	PUNCT
gujaf-422	44	37	2021	2021	NUM
gujaf-422	44	38	)	)	PUNCT
gujaf-422	44	39	.	.	PUNCT
gujaf-422	45	1	accordingtothecompaniesandalliedmattersact1990(cama),financialstatementconsistsofacc	accordingtothecompaniesandalliedmattersact1990(cama),financialstatementconsistsofacc	ADP
gujaf-422	45	2	ountsused	ountsuse	VERB
gujaf-422	45	3	toconveyquantitativestatementoffinancialnatureaboutabusinesstoinvestors	toconveyquantitativestatementoffinancialnatureaboutabusinesstoinvestor	NOUN
gujaf-422	45	4	,	,	PUNCT
gujaf-422	45	5	creditors	creditor	NOUN
gujaf-422	45	6	,	,	PUNCT
gujaf-422	45	7	andothe	andothe	DET
gujaf-422	45	8	rsinterested	rsintereste	VERB
gujaf-422	45	9	inthereportingcompany’sfinancialcondition	inthereportingcompany’sfinancialcondition	NOUN
gujaf-422	45	10	,	,	PUNCT
gujaf-422	45	11	resultsofoperations	resultsofoperation	NOUN
gujaf-422	45	12	,	,	PUNCT
gujaf-422	45	13	usersandsourcesoffunds.amah	usersandsourcesoffunds.amah	NUM
gujaf-422	45	14	alu	alu	NOUN
gujaf-422	45	15	,	,	PUNCT
gujaf-422	45	16	et	et	PROPN
gujaf-422	45	17	al(2019)definedfinancialreportingqualityasastatementwhichconveystomanagementandtointer	al(2019)definedfinancialreportingqualityasastatementwhichconveystomanagementandtointer	NOUN
gujaf-422	45	18	ested	este	VERB
gujaf-422	45	19	outsiders	outsider	NOUN
gujaf-422	45	20	aconcise	aconcise	ADV
gujaf-422	45	21	picture	picture	NOUN
gujaf-422	45	22	oftheprofitabilityand	oftheprofitabilityand	NOUN
gujaf-422	45	23	financialposition	financialposition	NOUN
gujaf-422	45	24	of	of	ADP
gujaf-422	45	25	abusiness.yopie	abusiness.yopie	NUM
gujaf-422	45	26	and	and	CCONJ
gujaf-422	45	27	elivia	elivia	PROPN
gujaf-422	45	28	(	(	PUNCT
gujaf-422	45	29	2022	2022	NUM
gujaf-422	45	30	)	)	PUNCT
gujaf-422	45	31	opined	opine	VERB
gujaf-422	45	32	that	that	SCONJ
gujaf-422	45	33	frq	frq	PROPN
gujaf-422	45	34	brings	bring	VERB
gujaf-422	45	35	about	about	ADP
gujaf-422	45	36	quality	quality	NOUN
gujaf-422	45	37	decision	decision	NOUN
gujaf-422	45	38	making	make	VERB
gujaf-422	45	39	for	for	ADP
gujaf-422	45	40	ensuring	ensure	VERB
gujaf-422	45	41	that	that	SCONJ
gujaf-422	45	42	the	the	DET
gujaf-422	45	43	information	information	NOUN
gujaf-422	45	44	of	of	ADP
gujaf-422	45	45	accounting	accounting	NOUN
gujaf-422	45	46	reports	report	NOUN
gujaf-422	45	47	isrelevance	isrelevance	NOUN
gujaf-422	45	48	and	and	CCONJ
gujaf-422	45	49	reliable	reliable	ADJ
gujaf-422	45	50	for	for	ADP
gujaf-422	45	51	the	the	DET
gujaf-422	45	52	users	user	NOUN
gujaf-422	45	53	of	of	ADP
gujaf-422	45	54	financial	financial	ADJ
gujaf-422	45	55	statements	statement	NOUN
gujaf-422	45	56	.	.	PUNCT
gujaf-422	46	1	according	accord	VERB
gujaf-422	46	2	to	to	ADP
gujaf-422	46	3	the	the	DET
gujaf-422	46	4	financial	financial	ADJ
gujaf-422	46	5	reporting	reporting	NOUN
gujaf-422	46	6	council	council	PROPN
gujaf-422	46	7	of	of	ADP
gujaf-422	46	8	nigeria	nigeria	PROPN
gujaf-422	46	9	(	(	PUNCT
gujaf-422	46	10	frcn	frcn	PROPN
gujaf-422	46	11	)	)	PUNCT
gujaf-422	46	12	(	(	PUNCT
gujaf-422	46	13	2013	2013	NUM
gujaf-422	46	14	)	)	PUNCT
gujaf-422	46	15	,	,	PUNCT
gujaf-422	46	16	financial	financial	ADJ
gujaf-422	46	17	reporting	reporting	NOUN
gujaf-422	46	18	quality	quality	NOUN
gujaf-422	46	19	are	be	AUX
gujaf-422	46	20	the	the	DET
gujaf-422	46	21	areas	area	NOUN
gujaf-422	46	22	of	of	ADP
gujaf-422	46	23	communicating	communicate	VERB
gujaf-422	46	24	to	to	ADP
gujaf-422	46	25	interested	interested	ADJ
gujaf-422	46	26	parties	party	NOUN
gujaf-422	46	27	statement	statement	NOUN
gujaf-422	46	28	on	on	ADP
gujaf-422	46	29	the	the	DET
gujaf-422	46	30	resource	resource	NOUN
gujaf-422	46	31	obligation	obligation	NOUN
gujaf-422	46	32	and	and	CCONJ
gujaf-422	46	33	performance	performance	NOUN
gujaf-422	46	34	of	of	ADP
gujaf-422	46	35	the	the	DET
gujaf-422	46	36	reporting	reporting	NOUN
gujaf-422	46	37	entity	entity	NOUN
gujaf-422	46	38	.	.	PUNCT
gujaf-422	47	1	financial	financial	ADJ
gujaf-422	47	2	statement	statement	NOUN
gujaf-422	47	3	should	should	AUX
gujaf-422	47	4	disclose	disclose	VERB
gujaf-422	47	5	statement	statement	NOUN
gujaf-422	47	6	that	that	PRON
gujaf-422	47	7	could	could	AUX
gujaf-422	47	8	be	be	AUX
gujaf-422	47	9	verified	verify	VERB
gujaf-422	47	10	from	from	ADP
gujaf-422	47	11	the	the	DET
gujaf-422	47	12	records	record	NOUN
gujaf-422	47	13	of	of	ADP
gujaf-422	47	14	the	the	DET
gujaf-422	47	15	reporting	reporting	NOUN
gujaf-422	47	16	entity	entity	NOUN
gujaf-422	47	17	(	(	PUNCT
gujaf-422	47	18	lashgari	lashgari	PROPN
gujaf-422	47	19	&	&	CCONJ
gujaf-422	47	20	moghaddam	moghaddam	NOUN
gujaf-422	47	21	,	,	PUNCT
gujaf-422	47	22	2022	2022	NUM
gujaf-422	47	23	)	)	PUNCT
gujaf-422	47	24	.	.	PUNCT
gujaf-422	48	1	ajayi	ajayi	NOUN
gujaf-422	48	2	-	-	PUNCT
gujaf-422	48	3	owoeye	owoeye	NOUN
gujaf-422	48	4	,	,	PUNCT
gujaf-422	48	5	et	et	PROPN
gujaf-422	48	6	al	al	PROPN
gujaf-422	48	7	(	(	PUNCT
gujaf-422	48	8	2022	2022	NUM
gujaf-422	48	9	)	)	PUNCT
gujaf-422	48	10	employed	employ	VERB
gujaf-422	48	11	ex	ex	NOUN
gujaf-422	48	12	-	-	ADJ
gujaf-422	48	13	post	post	ADJ
gujaf-422	48	14	facto	facto	X
gujaf-422	48	15	research	research	NOUN
gujaf-422	48	16	design	design	NOUN
gujaf-422	48	17	to	to	PART
gujaf-422	48	18	examine	examine	VERB
gujaf-422	48	19	the	the	DET
gujaf-422	48	20	effect	effect	NOUN
gujaf-422	48	21	of	of	ADP
gujaf-422	48	22	fr	fr	PROPN
gujaf-422	48	23	quality	quality	NOUN
gujaf-422	48	24	on	on	ADP
gujaf-422	48	25	investment	investment	NOUN
gujaf-422	48	26	decision	decision	NOUN
gujaf-422	48	27	in	in	ADP
gujaf-422	48	28	nigerian	nigerian	ADJ
gujaf-422	48	29	listed	list	VERB
gujaf-422	48	30	manufacturing	manufacturing	NOUN
gujaf-422	48	31	companies	company	NOUN
gujaf-422	48	32	in	in	ADP
gujaf-422	48	33	nigeria	nigeria	PROPN
gujaf-422	48	34	.	.	PUNCT
gujaf-422	49	1	a	a	DET
gujaf-422	49	2	sample	sample	NOUN
gujaf-422	49	3	of	of	ADP
gujaf-422	49	4	52	52	NUM
gujaf-422	49	5	manufacturing	manufacturing	NOUN
gujaf-422	49	6	companies	company	NOUN
gujaf-422	49	7	listed	list	VERB
gujaf-422	49	8	on	on	ADP
gujaf-422	49	9	the	the	DET
gujaf-422	49	10	ngx	ngx	NOUN
gujaf-422	49	11	for	for	ADP
gujaf-422	49	12	the	the	DET
gujaf-422	49	13	period	period	NOUN
gujaf-422	49	14	of	of	ADP
gujaf-422	49	15	2011	2011	NUM
gujaf-422	49	16	-	-	SYM
gujaf-422	49	17	2020	2020	NUM
gujaf-422	49	18	while	while	SCONJ
gujaf-422	49	19	descriptive	descriptive	ADJ
gujaf-422	49	20	and	and	CCONJ
gujaf-422	49	21	multiple	multiple	ADJ
gujaf-422	49	22	regressions	regression	NOUN
gujaf-422	49	23	were	be	AUX
gujaf-422	49	24	used	use	VERB
gujaf-422	49	25	to	to	PART
gujaf-422	49	26	analyze	analyze	VERB
gujaf-422	49	27	the	the	DET
gujaf-422	49	28	data	datum	NOUN
gujaf-422	49	29	.	.	PUNCT
gujaf-422	50	1	the	the	DET
gujaf-422	50	2	results	result	NOUN
gujaf-422	50	3	show	show	VERB
gujaf-422	50	4	that	that	SCONJ
gujaf-422	50	5	fr	fr	PROPN
gujaf-422	50	6	quality	quality	NOUN
gujaf-422	50	7	has	have	VERB
gujaf-422	50	8	a	a	DET
gujaf-422	50	9	significant	significant	ADJ
gujaf-422	50	10	effect	effect	NOUN
gujaf-422	50	11	on	on	ADP
gujaf-422	50	12	investment	investment	NOUN
gujaf-422	50	13	decision	decision	NOUN
gujaf-422	50	14	proxied	proxie	VERB
gujaf-422	50	15	by	by	ADP
gujaf-422	50	16	market	market	NOUN
gujaf-422	50	17	price	price	NOUN
gujaf-422	50	18	per	per	ADP
gujaf-422	50	19	share	share	NOUN
gujaf-422	50	20	,	,	PUNCT
gujaf-422	50	21	timely	timely	ADJ
gujaf-422	50	22	loss	loss	NOUN
gujaf-422	50	23	recognition	recognition	NOUN
gujaf-422	50	24	and	and	CCONJ
gujaf-422	50	25	accounting	accounting	NOUN
gujaf-422	50	26	conservatism	conservatism	NOUN
gujaf-422	50	27	has	have	VERB
gujaf-422	50	28	significant	significant	ADJ
gujaf-422	50	29	effect	effect	NOUN
gujaf-422	50	30	on	on	ADP
gujaf-422	50	31	market	market	NOUN
gujaf-422	50	32	price	price	NOUN
gujaf-422	50	33	per	per	ADP
gujaf-422	50	34	share	share	NOUN
gujaf-422	50	35	.	.	PUNCT
gujaf-422	51	1	savita	savita	PROPN
gujaf-422	51	2	,	,	PUNCT
gujaf-422	51	3	et	et	PROPN
gujaf-422	51	4	al	al	PROPN
gujaf-422	51	5	.	.	PROPN
gujaf-422	51	6	(	(	PUNCT
gujaf-422	51	7	2017	2017	NUM
gujaf-422	51	8	)	)	PUNCT
gujaf-422	51	9	investigated	investigate	VERB
gujaf-422	51	10	the	the	DET
gujaf-422	51	11	significance	significance	NOUN
gujaf-422	51	12	of	of	ADP
gujaf-422	51	13	accounting	accounting	NOUN
gujaf-422	51	14	information	information	NOUN
gujaf-422	51	15	on	on	ADP
gujaf-422	51	16	equity	equity	NOUN
gujaf-422	51	17	share	share	NOUN
gujaf-422	51	18	investment	investment	NOUN
gujaf-422	51	19	in	in	ADP
gujaf-422	51	20	companies	company	NOUN
gujaf-422	51	21	listed	list	VERB
gujaf-422	51	22	on	on	ADP
gujaf-422	51	23	indian	indian	ADJ
gujaf-422	51	24	stock	stock	NOUN
gujaf-422	51	25	exchange	exchange	NOUN
gujaf-422	51	26	.	.	PUNCT
gujaf-422	52	1	the	the	DET
gujaf-422	52	2	accounting	accounting	NOUN
gujaf-422	52	3	information	information	NOUN
gujaf-422	52	4	variable	variable	NOUN
gujaf-422	52	5	used	use	VERB
gujaf-422	52	6	to	to	PART
gujaf-422	52	7	establish	establish	VERB
gujaf-422	52	8	the	the	DET
gujaf-422	52	9	significance	significance	NOUN
gujaf-422	52	10	of	of	ADP
gujaf-422	52	11	accounting	accounting	NOUN
gujaf-422	52	12	information	information	NOUN
gujaf-422	52	13	on	on	ADP
gujaf-422	52	14	equity	equity	NOUN
gujaf-422	52	15	share	share	NOUN
gujaf-422	52	16	gusau	gusau	PROPN
gujaf-422	52	17	journal	journal	PROPN
gujaf-422	52	18	of	of	ADP
gujaf-422	52	19	accounting	accounting	NOUN
gujaf-422	52	20	and	and	CCONJ
gujaf-422	52	21	finance	finance	NOUN
gujaf-422	52	22	,	,	PUNCT
gujaf-422	52	23	vol.6	vol.6	PROPN
gujaf-422	52	24	,	,	PUNCT
gujaf-422	52	25	issue	issue	NOUN
gujaf-422	52	26	2	2	NUM
gujaf-422	52	27	,	,	PUNCT
gujaf-422	52	28	april	april	PROPN
gujaf-422	52	29	,	,	PUNCT
gujaf-422	52	30	2025	2025	NUM
gujaf-422	52	31	158	158	NUM
gujaf-422	52	32	investment	investment	NOUN
gujaf-422	52	33	.	.	PUNCT
gujaf-422	53	1	the	the	DET
gujaf-422	53	2	study	study	NOUN
gujaf-422	53	3	investigated	investigate	VERB
gujaf-422	53	4	the	the	DET
gujaf-422	53	5	influence	influence	NOUN
gujaf-422	53	6	of	of	ADP
gujaf-422	53	7	financial	financial	ADJ
gujaf-422	53	8	information	information	NOUN
gujaf-422	53	9	on	on	ADP
gujaf-422	53	10	equity	equity	NOUN
gujaf-422	53	11	share	share	NOUN
gujaf-422	53	12	investment	investment	NOUN
gujaf-422	53	13	decision	decision	NOUN
gujaf-422	53	14	making	making	NOUN
gujaf-422	53	15	.	.	PUNCT
gujaf-422	54	1	primary	primary	ADJ
gujaf-422	54	2	data	datum	NOUN
gujaf-422	54	3	is	be	AUX
gujaf-422	54	4	used	use	VERB
gujaf-422	54	5	for	for	ADP
gujaf-422	54	6	the	the	DET
gujaf-422	54	7	study.dataforthestudywerecollectedfromasampleof177respondentsinvestedinequitymarket	study.dataforthestudywerecollectedfromasampleof177respondentsinvestedinequitymarket	PROPN
gujaf-422	54	8	.	.	PUNCT
gujaf-422	55	1	thestudy	thestudy	PROPN
gujaf-422	55	2	indicates	indicate	VERB
gujaf-422	55	3	that	that	SCONJ
gujaf-422	55	4	investor	investor	NOUN
gujaf-422	55	5	’s	’s	PART
gujaf-422	55	6	information	information	NOUN
gujaf-422	55	7	seeking	seek	VERB
gujaf-422	55	8	behavior	behavior	NOUN
gujaf-422	55	9	is	be	AUX
gujaf-422	55	10	based	base	VERB
gujaf-422	55	11	on	on	ADP
gujaf-422	55	12	their	their	PRON
gujaf-422	55	13	year	year	NOUN
gujaf-422	55	14	of	of	ADP
gujaf-422	55	15	experience	experience	NOUN
gujaf-422	55	16	,	,	PUNCT
gujaf-422	55	17	their	their	PRON
gujaf-422	55	18	investment	investment	NOUN
gujaf-422	55	19	horizonandtheirinvestmentintention.thestudyalsoindicatedthatyearsofexperiencehasnosignific	horizonandtheirinvestmentintention.thestudyalsoindicatedthatyearsofexperiencehasnosignific	NUM
gujaf-422	55	20	antimpact	antimpact	NOUN
gujaf-422	55	21	on	on	ADP
gujaf-422	55	22	investment	investment	NOUN
gujaf-422	55	23	source	source	NOUN
gujaf-422	55	24	choice	choice	NOUN
gujaf-422	55	25	.	.	PUNCT
gujaf-422	56	1	theoretical	theoretical	ADJ
gujaf-422	56	2	review	review	NOUN
gujaf-422	56	3	theagencytheorywasfirstproposedbyjensenandmeckling(1976)inatheoryofthefirmbasedupon	theagencytheorywasfirstproposedbyjensenandmeckling(1976)inatheoryofthefirmbasedupon	ADP
gujaf-422	56	4	conflicts	conflict	NOUN
gujaf-422	56	5	ofinterestbetweenvariouscontractingpartiessuchasshareholders	ofinterestbetweenvariouscontractingpartiessuchasshareholder	NOUN
gujaf-422	56	6	,	,	PUNCT
gujaf-422	56	7	corporatemanagersanddebtor	corporatemanagersanddebtor	PROPN
gujaf-422	56	8	s.	s.	PROPN
gujaf-422	56	9	the	the	DET
gujaf-422	56	10	agency	agency	NOUN
gujaf-422	56	11	is	be	AUX
gujaf-422	56	12	connected	connect	VERB
gujaf-422	56	13	to	to	ADP
gujaf-422	56	14	the	the	DET
gujaf-422	56	15	variable	variable	ADJ
gujaf-422	56	16	financial	financial	ADJ
gujaf-422	56	17	reporting	reporting	NOUN
gujaf-422	56	18	and	and	CCONJ
gujaf-422	56	19	timeliness	timeliness	NOUN
gujaf-422	56	20	;	;	PUNCT
gujaf-422	56	21	it	it	PRON
gujaf-422	56	22	ensures	ensure	VERB
gujaf-422	56	23	that	that	SCONJ
gujaf-422	56	24	management	management	NOUN
gujaf-422	56	25	(	(	PUNCT
gujaf-422	56	26	agent	agent	NOUN
gujaf-422	56	27	)	)	PUNCT
gujaf-422	56	28	makes	make	VERB
gujaf-422	56	29	available	available	ADJ
gujaf-422	56	30	accounting	accounting	NOUN
gujaf-422	56	31	information	information	NOUN
gujaf-422	56	32	on	on	ADP
gujaf-422	56	33	timely	timely	ADJ
gujaf-422	56	34	basis	basis	NOUN
gujaf-422	56	35	to	to	PART
gujaf-422	56	36	enable	enable	VERB
gujaf-422	56	37	the	the	DET
gujaf-422	56	38	stakeholders	stakeholder	NOUN
gujaf-422	56	39	(	(	PUNCT
gujaf-422	56	40	principal	principal	NOUN
gujaf-422	56	41	)	)	PUNCT
gujaf-422	56	42	to	to	ADP
gujaf-422	56	43	investment	investment	NOUN
gujaf-422	56	44	decision	decision	NOUN
gujaf-422	56	45	.	.	PUNCT
gujaf-422	57	1	however	however	ADV
gujaf-422	57	2	,	,	PUNCT
gujaf-422	57	3	sincethen	sincethen	ADV
gujaf-422	57	4	,	,	PUNCT
gujaf-422	57	5	thefinancetheoryhasdevelopedboththeoreticallyandempiricallytoallowafullerinvestig	thefinancetheoryhasdevelopedboththeoreticallyandempiricallytoallowafullerinvestig	NOUN
gujaf-422	57	6	ationofthe	ationofthe	DET
gujaf-422	57	7	problems	problem	NOUN
gujaf-422	57	8	caused	cause	VERB
gujaf-422	57	9	bydivergences	bydivergence	NOUN
gujaf-422	57	10	of	of	ADP
gujaf-422	57	11	interestbetweenshareholders	interestbetweenshareholder	NOUN
gujaf-422	57	12	and	and	CCONJ
gujaf-422	57	13	corporate	corporate	ADJ
gujaf-422	57	14	managers.the	managers.the	PROPN
gujaf-422	57	15	agency	agency	NOUN
gujaf-422	57	16	theory	theory	NOUN
gujaf-422	57	17	indicatesthatagencyproblemsarisebecauseoftheimpossibilityofperfectlycontractingforeverypos	indicatesthatagencyproblemsarisebecauseoftheimpossibilityofperfectlycontractingforeverypos	NOUN
gujaf-422	57	18	sibleaction	sibleaction	NOUN
gujaf-422	57	19	of	of	ADP
gujaf-422	57	20	an	an	DET
gujaf-422	57	21	agent	agent	NOUN
gujaf-422	57	22	whose	whose	DET
gujaf-422	57	23	decisions	decision	NOUN
gujaf-422	57	24	affect	affect	VERB
gujaf-422	57	25	both	both	PRON
gujaf-422	57	26	his	his	PRON
gujaf-422	57	27	own	own	ADJ
gujaf-422	57	28	welfare	welfare	NOUN
gujaf-422	57	29	and	and	CCONJ
gujaf-422	57	30	the	the	DET
gujaf-422	57	31	welfare	welfare	NOUN
gujaf-422	57	32	of	of	ADP
gujaf-422	57	33	the	the	DET
gujaf-422	57	34	principal	principal	NOUN
gujaf-422	57	35	.	.	PUNCT
gujaf-422	58	1	the	the	DET
gujaf-422	58	2	main	main	ADJ
gujaf-422	58	3	challenge	challenge	NOUN
gujaf-422	58	4	that	that	PRON
gujaf-422	58	5	arises	arise	VERB
gujaf-422	58	6	from	from	ADP
gujaf-422	58	7	the	the	DET
gujaf-422	58	8	agency	agency	NOUN
gujaf-422	58	9	conflict	conflict	NOUN
gujaf-422	58	10	is	be	AUX
gujaf-422	58	11	how	how	SCONJ
gujaf-422	58	12	to	to	PART
gujaf-422	58	13	induce	induce	VERB
gujaf-422	58	14	the	the	DET
gujaf-422	58	15	agent	agent	NOUN
gujaf-422	58	16	to	to	PART
gujaf-422	58	17	act	act	VERB
gujaf-422	58	18	in	in	ADP
gujaf-422	58	19	the	the	DET
gujaf-422	58	20	best	good	ADJ
gujaf-422	58	21	interests	interest	NOUN
gujaf-422	58	22	of	of	ADP
gujaf-422	58	23	the	the	DET
gujaf-422	58	24	principal.jensenandmeckling(1976)suggestthatthiscanbeachievedthroughincentiveschemesf	principal.jensenandmeckling(1976)suggestthatthiscanbeachievedthroughincentiveschemesf	PROPN
gujaf-422	58	25	ormanagers	ormanager	NOUN
gujaf-422	58	26	whichrewardthemfinanciallyformaximizingshareholderinterests.suchschemestypicallyincludepl	whichrewardthemfinanciallyformaximizingshareholderinterests.suchschemestypicallyincludepl	PROPN
gujaf-422	58	27	answhereby	answhereby	NOUN
gujaf-422	58	28	senior	senior	ADJ
gujaf-422	58	29	executives	executive	NOUN
gujaf-422	58	30	obtain	obtain	VERB
gujaf-422	58	31	shares	share	NOUN
gujaf-422	58	32	,	,	PUNCT
gujaf-422	58	33	perhaps	perhaps	ADV
gujaf-422	58	34	at	at	ADP
gujaf-422	58	35	a	a	DET
gujaf-422	58	36	reduced	reduced	ADJ
gujaf-422	58	37	price	price	NOUN
gujaf-422	58	38	,	,	PUNCT
gujaf-422	58	39	thus	thus	ADV
gujaf-422	58	40	aligning	align	VERB
gujaf-422	58	41	financial	financial	ADJ
gujaf-422	58	42	interests	interest	NOUN
gujaf-422	58	43	of	of	ADP
gujaf-422	58	44	executives	executive	NOUN
gujaf-422	58	45	with	with	ADP
gujaf-422	58	46	those	those	PRON
gujaf-422	58	47	of	of	ADP
gujaf-422	58	48	shareholders	shareholder	NOUN
gujaf-422	58	49	.	.	PUNCT
gujaf-422	59	1	3.0	3.0	NUM
gujaf-422	59	2	methodology	methodology	NOUN
gujaf-422	59	3	the	the	DET
gujaf-422	59	4	study	study	NOUN
gujaf-422	59	5	made	make	VERB
gujaf-422	59	6	use	use	NOUN
gujaf-422	59	7	of	of	ADP
gujaf-422	59	8	ex	ex	NOUN
gujaf-422	59	9	-	-	ADJ
gujaf-422	59	10	post	post	ADJ
gujaf-422	59	11	facto	facto	X
gujaf-422	59	12	research	research	NOUN
gujaf-422	59	13	design	design	NOUN
gujaf-422	59	14	to	to	ADP
gujaf-422	59	15	examinetherelationship	examinetherelationship	NOUN
gujaf-422	59	16	between	between	ADP
gujaf-422	59	17	timeliness	timeliness	NOUN
gujaf-422	59	18	offinancialreportingand	offinancialreportingand	PROPN
gujaf-422	59	19	investmentdecisions	investmentdecision	NOUN
gujaf-422	59	20	ofquoteddepositmoneybanksinnigeria	ofquoteddepositmoneybanksinnigeria	NOUN
gujaf-422	59	21	for	for	ADP
gujaf-422	59	22	the	the	DET
gujaf-422	59	23	period	period	NOUN
gujaf-422	59	24	of	of	ADP
gujaf-422	59	25	2012	2012	NUM
gujaf-422	59	26	to	to	ADP
gujaf-422	59	27	2023	2023	NUM
gujaf-422	59	28	.	.	PUNCT
gujaf-422	60	1	the	the	DET
gujaf-422	60	2	population	population	NOUN
gujaf-422	60	3	of	of	ADP
gujaf-422	60	4	this	this	DET
gujaf-422	60	5	research	research	NOUN
gujaf-422	60	6	study	study	NOUN
gujaf-422	60	7	consists	consist	VERB
gujaf-422	60	8	of	of	ADP
gujaf-422	60	9	thirty	thirty	NUM
gujaf-422	60	10	-	-	PUNCT
gujaf-422	60	11	one	one	NUM
gujaf-422	60	12	(	(	PUNCT
gujaf-422	60	13	31	31	NUM
gujaf-422	60	14	)	)	PUNCT
gujaf-422	60	15	deposit	deposit	NOUN
gujaf-422	60	16	money	money	NOUN
gujaf-422	60	17	banks	bank	NOUN
gujaf-422	60	18	in	in	ADP
gujaf-422	60	19	nigeria	nigeria	PROPN
gujaf-422	60	20	as	as	ADP
gujaf-422	60	21	at	at	ADP
gujaf-422	60	22	31st	31st	PROPN
gujaf-422	60	23	december	december	PROPN
gujaf-422	60	24	,	,	PUNCT
gujaf-422	60	25	2023	2023	NUM
gujaf-422	60	26	.	.	PUNCT
gujaf-422	61	1	in	in	ADP
gujaf-422	61	2	considering	consider	VERB
gujaf-422	61	3	the	the	DET
gujaf-422	61	4	sample	sample	NOUN
gujaf-422	61	5	size	size	NOUN
gujaf-422	61	6	of	of	ADP
gujaf-422	61	7	the	the	DET
gujaf-422	61	8	study	study	NOUN
gujaf-422	61	9	,	,	PUNCT
gujaf-422	61	10	the	the	DET
gujaf-422	61	11	simple	simple	ADJ
gujaf-422	61	12	random	random	ADJ
gujaf-422	61	13	sampling	sampling	NOUN
gujaf-422	61	14	technique	technique	NOUN
gujaf-422	61	15	was	be	AUX
gujaf-422	61	16	used	use	VERB
gujaf-422	61	17	to	to	PART
gujaf-422	61	18	randomly	randomly	VERB
gujaf-422	61	19	select	select	VERB
gujaf-422	61	20	twelve	twelve	NUM
gujaf-422	61	21	(	(	PUNCT
gujaf-422	61	22	12	12	NUM
gujaf-422	61	23	)	)	PUNCT
gujaf-422	61	24	deposit	deposit	NOUN
gujaf-422	61	25	money	money	NOUN
gujaf-422	61	26	banks	bank	NOUN
gujaf-422	61	27	that	that	PRON
gujaf-422	61	28	consistently	consistently	ADV
gujaf-422	61	29	disclosed	disclose	VERB
gujaf-422	61	30	its	its	PRON
gujaf-422	61	31	audited	audit	VERB
gujaf-422	61	32	financial	financial	ADJ
gujaf-422	61	33	reports	report	NOUN
gujaf-422	61	34	and	and	CCONJ
gujaf-422	61	35	accounts	account	VERB
gujaf-422	61	36	for	for	ADP
gujaf-422	61	37	the	the	DET
gujaf-422	61	38	sample	sample	NOUN
gujaf-422	61	39	periods	period	NOUN
gujaf-422	61	40	of	of	ADP
gujaf-422	61	41	2012	2012	NUM
gujaf-422	61	42	to	to	ADP
gujaf-422	61	43	2023	2023	NUM
gujaf-422	61	44	.	.	PUNCT
gujaf-422	62	1	the	the	DET
gujaf-422	62	2	sample	sample	NOUN
gujaf-422	62	3	deposit	deposit	NOUN
gujaf-422	62	4	money	money	NOUN
gujaf-422	62	5	banks	bank	NOUN
gujaf-422	62	6	include	include	VERB
gujaf-422	62	7	:	:	PUNCT
gujaf-422	62	8	access	access	NOUN
gujaf-422	62	9	-	-	PUNCT
gujaf-422	62	10	diamond	diamond	NOUN
gujaf-422	62	11	bank	bank	NOUN
gujaf-422	62	12	,	,	PUNCT
gujaf-422	62	13	gt	gt	PROPN
gujaf-422	62	14	bank	bank	PROPN
gujaf-422	62	15	,	,	PUNCT
gujaf-422	62	16	fidelity	fidelity	PROPN
gujaf-422	62	17	bank	bank	PROPN
gujaf-422	62	18	,	,	PUNCT
gujaf-422	62	19	first	first	ADJ
gujaf-422	62	20	bank	bank	PROPN
gujaf-422	62	21	of	of	ADP
gujaf-422	62	22	nigeria	nigeria	PROPN
gujaf-422	62	23	,	,	PUNCT
gujaf-422	62	24	first	first	ADJ
gujaf-422	62	25	city	city	PROPN
gujaf-422	62	26	monument	monument	PROPN
gujaf-422	62	27	bank	bank	PROPN
gujaf-422	62	28	,	,	PUNCT
gujaf-422	62	29	stanbic	stanbic	ADJ
gujaf-422	62	30	ibtc	ibtc	PROPN
gujaf-422	62	31	bank	bank	NOUN
gujaf-422	62	32	,	,	PUNCT
gujaf-422	62	33	sterling	sterling	PROPN
gujaf-422	62	34	bank	bank	PROPN
gujaf-422	62	35	,	,	PUNCT
gujaf-422	62	36	uba	uba	PROPN
gujaf-422	62	37	,	,	PUNCT
gujaf-422	62	38	unity	unity	NOUN
gujaf-422	62	39	bank	bank	NOUN
gujaf-422	62	40	,	,	PUNCT
gujaf-422	62	41	union	union	PROPN
gujaf-422	62	42	bank	bank	PROPN
gujaf-422	62	43	,	,	PUNCT
gujaf-422	62	44	wema	wema	PROPN
gujaf-422	62	45	bank	bank	PROPN
gujaf-422	62	46	and	and	CCONJ
gujaf-422	62	47	zenith	zenith	PROPN
gujaf-422	62	48	bank	bank	NOUN
gujaf-422	62	49	.	.	PUNCT
gujaf-422	63	1	the	the	DET
gujaf-422	63	2	study	study	NOUN
gujaf-422	63	3	used	use	VERB
gujaf-422	63	4	ordinary	ordinary	ADJ
gujaf-422	63	5	least	least	ADJ
gujaf-422	63	6	square	square	ADJ
gujaf-422	63	7	regression	regression	NOUN
gujaf-422	63	8	(	(	PUNCT
gujaf-422	63	9	ols	ols	NOUN
gujaf-422	63	10	)	)	PUNCT
gujaf-422	63	11	technique	technique	NOUN
gujaf-422	63	12	to	to	PART
gujaf-422	63	13	examine	examine	VERB
gujaf-422	63	14	the	the	DET
gujaf-422	63	15	relationship	relationship	NOUN
gujaf-422	63	16	between	between	ADP
gujaf-422	63	17	timeliness	timeliness	NOUN
gujaf-422	63	18	of	of	ADP
gujaf-422	63	19	financialreporting	financialreporting	NOUN
gujaf-422	63	20	and	and	CCONJ
gujaf-422	63	21	investment	investment	NOUN
gujaf-422	63	22	decisions	decision	NOUN
gujaf-422	63	23	of	of	ADP
gujaf-422	63	24	dmbs	dmb	NOUN
gujaf-422	63	25	innigeria	innigeria	PROPN
gujaf-422	63	26	.	.	PUNCT
gujaf-422	64	1	the	the	DET
gujaf-422	64	2	justification	justification	NOUN
gujaf-422	64	3	of	of	ADP
gujaf-422	64	4	using	use	VERB
gujaf-422	64	5	ols	ol	NOUN
gujaf-422	64	6	regression	regression	NOUN
gujaf-422	64	7	technique	technique	NOUN
gujaf-422	64	8	in	in	ADP
gujaf-422	64	9	the	the	DET
gujaf-422	64	10	analysis	analysis	NOUN
gujaf-422	64	11	of	of	ADP
gujaf-422	64	12	data	datum	NOUN
gujaf-422	64	13	was	be	AUX
gujaf-422	64	14	based	base	VERB
gujaf-422	64	15	on	on	ADP
gujaf-422	64	16	the	the	DET
gujaf-422	64	17	fact	fact	NOUN
gujaf-422	64	18	that	that	SCONJ
gujaf-422	64	19	it	it	PRON
gujaf-422	64	20	tests	test	VERB
gujaf-422	64	21	the	the	DET
gujaf-422	64	22	significant	significant	ADJ
gujaf-422	64	23	relationship	relationship	NOUN
gujaf-422	64	24	y	y	PROPN
gujaf-422	64	25	variable	variable	NOUN
gujaf-422	64	26	and	and	CCONJ
gujaf-422	64	27	x	x	NOUN
gujaf-422	64	28	variable	variable	NOUN
gujaf-422	64	29	in	in	ADP
gujaf-422	64	30	an	an	DET
gujaf-422	64	31	empirical	empirical	ADJ
gujaf-422	64	32	study	study	NOUN
gujaf-422	64	33	.	.	PUNCT
gujaf-422	65	1	the	the	DET
gujaf-422	65	2	gusau	gusau	ADJ
gujaf-422	65	3	journal	journal	NOUN
gujaf-422	65	4	of	of	ADP
gujaf-422	65	5	accounting	accounting	NOUN
gujaf-422	65	6	and	and	CCONJ
gujaf-422	65	7	finance	finance	NOUN
gujaf-422	65	8	,	,	PUNCT
gujaf-422	65	9	vol.6	vol.6	PROPN
gujaf-422	65	10	,	,	PUNCT
gujaf-422	65	11	issue	issue	NOUN
gujaf-422	65	12	2	2	NUM
gujaf-422	65	13	,	,	PUNCT
gujaf-422	65	14	april	april	PROPN
gujaf-422	65	15	,	,	PUNCT
gujaf-422	65	16	2025	2025	NUM
gujaf-422	65	17	159	159	NUM
gujaf-422	65	18	model	model	NOUN
gujaf-422	65	19	of	of	ADP
gujaf-422	65	20	abiloro	abiloro	NOUN
gujaf-422	65	21	and	and	CCONJ
gujaf-422	65	22	lodikero	lodikero	NOUN
gujaf-422	65	23	(	(	PUNCT
gujaf-422	65	24	2023	2023	NUM
gujaf-422	65	25	)	)	PUNCT
gujaf-422	65	26	was	be	AUX
gujaf-422	65	27	adapted	adapt	VERB
gujaf-422	65	28	.	.	PUNCT
gujaf-422	66	1	the	the	DET
gujaf-422	66	2	adapted	adapted	ADJ
gujaf-422	66	3	model	model	NOUN
gujaf-422	66	4	is	be	AUX
gujaf-422	66	5	specified	specify	VERB
gujaf-422	66	6	as	as	ADP
gujaf-422	66	7	:	:	PUNCT
gujaf-422	66	8	roeίt	roeίt	NOUN
gujaf-422	66	9	=	=	PROPN
gujaf-422	66	10	β0	β0	PROPN
gujaf-422	66	11	+	+	CCONJ
gujaf-422	66	12	βfsvίt	βfsvίt	NOUN
gujaf-422	67	1	+	+	CCONJ
gujaf-422	67	2	β2fstίt	β2fstίt	X
gujaf-422	67	3	+	+	CCONJ
gujaf-422	67	4	β3bfeίt+β4bszίt+μίt	β3bfeίt+β4bszίt+μίt	PRON
gujaf-422	67	5	…	…	PUNCT
gujaf-422	67	6	…	…	PUNCT
gujaf-422	67	7	…	…	PUNCT
gujaf-422	67	8	…	…	PUNCT
gujaf-422	67	9	…	…	PUNCT
gujaf-422	67	10	…	…	PUNCT
gujaf-422	67	11	……	……	NOUN
gujaf-422	67	12	……	……	NOUN
gujaf-422	67	13	..	..	PUNCT
gujaf-422	67	14	…	…	PUNCT
gujaf-422	67	15	(	(	PUNCT
gujaf-422	67	16	3.1	3.1	NUM
gujaf-422	67	17	)	)	PUNCT
gujaf-422	67	18	where	where	SCONJ
gujaf-422	67	19	:	:	PUNCT
gujaf-422	67	20	β0	β0	NOUN
gujaf-422	67	21	=	=	PUNCT
gujaf-422	67	22	constant	constant	ADJ
gujaf-422	67	23	term	term	NOUN
gujaf-422	67	24	(	(	PUNCT
gujaf-422	67	25	intercepts	intercept	NOUN
gujaf-422	67	26	)	)	PUNCT
gujaf-422	67	27	;	;	PUNCT
gujaf-422	67	28	βίt	βίt	NOUN
gujaf-422	67	29	=	=	NOUN
gujaf-422	67	30	coefficients	coefficient	NOUN
gujaf-422	67	31	to	to	PART
gujaf-422	67	32	be	be	AUX
gujaf-422	67	33	estimated	estimate	VERB
gujaf-422	67	34	for	for	ADP
gujaf-422	67	35	bank	bank	PROPN
gujaf-422	67	36	ί	ί	PROPN
gujaf-422	67	37	in	in	ADP
gujaf-422	67	38	period	period	NOUN
gujaf-422	67	39	t	t	PROPN
gujaf-422	67	40	μίt	μίt	NOUN
gujaf-422	68	1	=	=	NOUN
gujaf-422	68	2	error	error	NOUN
gujaf-422	68	3	term	term	NOUN
gujaf-422	68	4	/	/	SYM
gujaf-422	68	5	stochastic	stochastic	ADJ
gujaf-422	68	6	term	term	NOUN
gujaf-422	68	7	;	;	PUNCT
gujaf-422	68	8	roeίt	roeίt	NOUN
gujaf-422	68	9	=	=	SYM
gujaf-422	68	10	return	return	NOUN
gujaf-422	68	11	on	on	ADP
gujaf-422	68	12	equity	equity	NOUN
gujaf-422	68	13	(	(	PUNCT
gujaf-422	68	14	dependent	dependent	ADJ
gujaf-422	68	15	variable	variable	NOUN
gujaf-422	68	16	)	)	PUNCT
gujaf-422	68	17	of	of	ADP
gujaf-422	68	18	bank	bank	PROPN
gujaf-422	68	19	ί	ί	PROPN
gujaf-422	68	20	in	in	ADP
gujaf-422	68	21	period	period	NOUN
gujaf-422	68	22	t	t	NOUN
gujaf-422	68	23	;	;	PUNCT
gujaf-422	68	24	fsvίt	fsvίt	PROPN
gujaf-422	68	25	=	=	SYM
gujaf-422	68	26	financial	financial	ADJ
gujaf-422	68	27	report	report	NOUN
gujaf-422	68	28	verifiability	verifiability	NOUN
gujaf-422	68	29	fstίt	fstίt	NOUN
gujaf-422	68	30	=	=	SYM
gujaf-422	69	1	financial	financial	ADJ
gujaf-422	69	2	report	report	NOUN
gujaf-422	69	3	timeliness	timeliness	NOUN
gujaf-422	69	4	bfeίt	bfeίt	NOUN
gujaf-422	69	5	=	=	SYM
gujaf-422	69	6	board	board	NOUN
gujaf-422	69	7	financial	financial	ADJ
gujaf-422	69	8	expertise	expertise	NOUN
gujaf-422	69	9	bszίt	bszίt	PROPN
gujaf-422	69	10	=	=	SYM
gujaf-422	69	11	bank	bank	NOUN
gujaf-422	69	12	size	size	NOUN
gujaf-422	69	13	the	the	DET
gujaf-422	69	14	adapted	adapted	ADJ
gujaf-422	69	15	model	model	NOUN
gujaf-422	69	16	of	of	ADP
gujaf-422	69	17	abiloro	abiloro	NOUN
gujaf-422	69	18	and	and	CCONJ
gujaf-422	69	19	lodikero	lodikero	NOUN
gujaf-422	69	20	(	(	PUNCT
gujaf-422	69	21	2023	2023	NUM
gujaf-422	69	22	)	)	PUNCT
gujaf-422	69	23	was	be	AUX
gujaf-422	69	24	re	re	VERB
gujaf-422	69	25	-	-	VERB
gujaf-422	69	26	modified	modify	VERB
gujaf-422	69	27	for	for	ADP
gujaf-422	69	28	this	this	DET
gujaf-422	69	29	study	study	NOUN
gujaf-422	69	30	and	and	CCONJ
gujaf-422	69	31	specified	specify	VERB
gujaf-422	69	32	below	below	ADV
gujaf-422	69	33	:	:	PUNCT
gujaf-422	69	34	idd=	idd=	PROPN
gujaf-422	69	35	β0	β0	PROPN
gujaf-422	70	1	+	+	CCONJ
gujaf-422	70	2	β1tfr	β1tfr	PUNCT
gujaf-422	71	1	+	+	CCONJ
gujaf-422	71	2	β2frq	β2frq	NUM
gujaf-422	72	1	+	+	NUM
gujaf-422	72	2	et	et	NOUN
gujaf-422	72	3	…	…	PUNCT
gujaf-422	72	4	…	…	PUNCT
gujaf-422	72	5	…	…	PUNCT
gujaf-422	72	6	…	…	PUNCT
gujaf-422	72	7	…	…	PUNCT
gujaf-422	72	8	…	…	PUNCT
gujaf-422	72	9	…	…	PUNCT
gujaf-422	72	10	…	…	PUNCT
gujaf-422	72	11	…	…	PUNCT
gujaf-422	72	12	…	…	SYM
gujaf-422	72	13	……	……	NOUN
gujaf-422	72	14	.	.	PUNCT
gujaf-422	73	1	……	……	NOUN
gujaf-422	73	2	……	……	NOUN
gujaf-422	73	3	……	……	NOUN
gujaf-422	73	4	……	……	NOUN
gujaf-422	73	5	.	.	PUNCT
gujaf-422	74	1	…	…	PUNCT
gujaf-422	74	2	.	.	PUNCT
gujaf-422	75	1	(	(	PUNCT
gujaf-422	75	2	3.2	3.2	NUM
gujaf-422	75	3	)	)	PUNCT
gujaf-422	75	4	where	where	SCONJ
gujaf-422	75	5	:	:	PUNCT
gujaf-422	75	6	idd=	idd=	ADJ
gujaf-422	75	7	investment	investment	NOUN
gujaf-422	75	8	decision	decision	NOUN
gujaf-422	75	9	dynamics	dynamic	VERB
gujaf-422	75	10	tfr=	tfr=	DET
gujaf-422	75	11	timeliness	timeliness	NOUN
gujaf-422	75	12	of	of	ADP
gujaf-422	75	13	financial	financial	ADJ
gujaf-422	75	14	reporting	reporting	NOUN
gujaf-422	75	15	frq=	frq=	PROPN
gujaf-422	75	16	financial	financial	ADJ
gujaf-422	75	17	reporting	reporting	NOUN
gujaf-422	75	18	quality	quality	NOUN
gujaf-422	75	19	measurement	measurement	NOUN
gujaf-422	75	20	of	of	ADP
gujaf-422	75	21	variables	variable	NOUN
gujaf-422	75	22	the	the	DET
gujaf-422	75	23	measurement	measurement	NOUN
gujaf-422	75	24	of	of	ADP
gujaf-422	75	25	variables	variable	NOUN
gujaf-422	75	26	is	be	AUX
gujaf-422	75	27	shown	show	VERB
gujaf-422	75	28	in	in	ADP
gujaf-422	75	29	table	table	NOUN
gujaf-422	75	30	3.1	3.1	NUM
gujaf-422	75	31	below	below	ADV
gujaf-422	75	32	.	.	PUNCT
gujaf-422	76	1	table	table	NOUN
gujaf-422	76	2	1	1	NUM
gujaf-422	76	3	:	:	PUNCT
gujaf-422	76	4	measurement	measurement	NOUN
gujaf-422	76	5	of	of	ADP
gujaf-422	76	6	variables	variable	NOUN
gujaf-422	76	7	source	source	NOUN
gujaf-422	76	8	:	:	PUNCT
gujaf-422	76	9	researcher	researcher	NOUN
gujaf-422	76	10	’s	’s	PART
gujaf-422	76	11	compilation	compilation	NOUN
gujaf-422	76	12	(	(	PUNCT
gujaf-422	76	13	2024	2024	NUM
gujaf-422	76	14	)	)	PUNCT
gujaf-422	76	15	4.0	4.0	NUM
gujaf-422	76	16	presentation	presentation	NOUN
gujaf-422	76	17	and	and	CCONJ
gujaf-422	76	18	analysis	analysis	NOUN
gujaf-422	76	19	of	of	ADP
gujaf-422	76	20	results	result	NOUN
gujaf-422	76	21	the	the	DET
gujaf-422	76	22	presentation	presentation	NOUN
gujaf-422	76	23	of	of	ADP
gujaf-422	76	24	results	result	NOUN
gujaf-422	76	25	began	begin	VERB
gujaf-422	76	26	with	with	ADP
gujaf-422	76	27	the	the	DET
gujaf-422	76	28	descriptive	descriptive	ADJ
gujaf-422	76	29	statistics	statistic	NOUN
gujaf-422	76	30	.	.	PUNCT
gujaf-422	77	1	the	the	DET
gujaf-422	77	2	descriptive	descriptive	ADJ
gujaf-422	77	3	statistics	statistic	NOUN
gujaf-422	77	4	result	result	NOUN
gujaf-422	77	5	was	be	AUX
gujaf-422	77	6	presented	present	VERB
gujaf-422	77	7	in	in	ADP
gujaf-422	77	8	the	the	DET
gujaf-422	77	9	table	table	NOUN
gujaf-422	77	10	4.1	4.1	NUM
gujaf-422	77	11	below	below	ADV
gujaf-422	77	12	;	;	PUNCT
gujaf-422	77	13	table	table	NOUN
gujaf-422	77	14	2	2	NUM
gujaf-422	77	15	:	:	PUNCT
gujaf-422	77	16	descriptive	descriptive	ADJ
gujaf-422	77	17	statistics	statistic	NOUN
gujaf-422	77	18	idd	idd	PROPN
gujaf-422	77	19	tfr	tfr	PROPN
gujaf-422	77	20	frq	frq	PROPN
gujaf-422	77	21	mean	mean	PROPN
gujaf-422	77	22	10.24590	10.24590	NUM
gujaf-422	77	23	83.43972	83.43972	NUM
gujaf-422	77	24	449567.2	449567.2	NUM
gujaf-422	77	25	variables	variable	NOUN
gujaf-422	77	26	definition	definition	NOUN
gujaf-422	77	27	measurement	measurement	NOUN
gujaf-422	77	28	sources	source	VERB
gujaf-422	77	29	idd	idd	VERB
gujaf-422	77	30	investment	investment	NOUN
gujaf-422	77	31	decision	decision	NOUN
gujaf-422	77	32	dynamics	dynamic	NOUN
gujaf-422	77	33	(	(	PUNCT
gujaf-422	77	34	dependent	dependent	ADJ
gujaf-422	77	35	variable	variable	NOUN
gujaf-422	77	36	)	)	PUNCT
gujaf-422	78	1	it	it	PRON
gujaf-422	78	2	was	be	AUX
gujaf-422	78	3	measured	measure	VERB
gujaf-422	78	4	by	by	ADP
gujaf-422	78	5	returns	return	NOUN
gujaf-422	78	6	on	on	ADP
gujaf-422	78	7	equity	equity	NOUN
gujaf-422	78	8	(	(	PUNCT
gujaf-422	78	9	net	net	ADJ
gujaf-422	78	10	income	income	NOUN
gujaf-422	78	11	/	/	SYM
gujaf-422	78	12	shareholder	shareholder	NOUN
gujaf-422	78	13	equity	equity	PROPN
gujaf-422	78	14	)	)	PUNCT
gujaf-422	78	15	abiloro	abiloro	VERB
gujaf-422	78	16	&	&	CCONJ
gujaf-422	78	17	lodikero	lodikero	PROPN
gujaf-422	78	18	,	,	PUNCT
gujaf-422	78	19	(	(	PUNCT
gujaf-422	78	20	2023	2023	NUM
gujaf-422	78	21	)	)	PUNCT
gujaf-422	78	22	tfr	tfr	PROPN
gujaf-422	78	23	timeliness	timeliness	NOUN
gujaf-422	78	24	of	of	ADP
gujaf-422	78	25	financial	financial	ADJ
gujaf-422	78	26	reporting	reporting	NOUN
gujaf-422	78	27	(	(	PUNCT
gujaf-422	78	28	independent	independent	ADJ
gujaf-422	78	29	variable	variable	NOUN
gujaf-422	78	30	)	)	PUNCT
gujaf-422	79	1	it	it	PRON
gujaf-422	79	2	was	be	AUX
gujaf-422	79	3	measured	measure	VERB
gujaf-422	79	4	by	by	ADP
gujaf-422	79	5	the	the	DET
gujaf-422	79	6	difference	difference	NOUN
gujaf-422	79	7	between	between	ADP
gujaf-422	79	8	auditor	auditor	NOUN
gujaf-422	79	9	report	report	NOUN
gujaf-422	79	10	date	date	NOUN
gujaf-422	79	11	and	and	CCONJ
gujaf-422	79	12	company	company	NOUN
gujaf-422	79	13	yearend	yearend	NOUN
gujaf-422	79	14	(	(	PUNCT
gujaf-422	79	15	measured	measure	VERB
gujaf-422	79	16	with	with	ADP
gujaf-422	79	17	number	number	NOUN
gujaf-422	79	18	of	of	ADP
gujaf-422	79	19	days	day	NOUN
gujaf-422	79	20	)	)	PUNCT
gujaf-422	79	21	pawitri	pawitri	PROPN
gujaf-422	79	22	&	&	CCONJ
gujaf-422	79	23	yadnyana	yadnyana	PROPN
gujaf-422	79	24	(	(	PUNCT
gujaf-422	79	25	2015	2015	NUM
gujaf-422	79	26	)	)	PUNCT
gujaf-422	79	27	frq	frq	VERB
gujaf-422	79	28	financial	financial	ADJ
gujaf-422	79	29	reporting	reporting	NOUN
gujaf-422	79	30	quality	quality	NOUN
gujaf-422	79	31	(	(	PUNCT
gujaf-422	79	32	independent	independent	ADJ
gujaf-422	79	33	variable	variable	NOUN
gujaf-422	79	34	)	)	PUNCT
gujaf-422	79	35	it	it	PRON
gujaf-422	79	36	was	be	AUX
gujaf-422	79	37	measured	measure	VERB
gujaf-422	79	38	by	by	ADP
gujaf-422	79	39	the	the	DET
gujaf-422	79	40	natural	natural	ADJ
gujaf-422	79	41	log	log	NOUN
gujaf-422	79	42	of	of	ADP
gujaf-422	79	43	audit	audit	NOUN
gujaf-422	79	44	fees	fee	NOUN
gujaf-422	79	45	egbadju	egbadju	PROPN
gujaf-422	79	46	&	&	CCONJ
gujaf-422	79	47	chijioke	chijioke	PROPN
gujaf-422	79	48	(	(	PUNCT
gujaf-422	79	49	2023	2023	NUM
gujaf-422	79	50	)	)	PUNCT
gujaf-422	79	51	gusau	gusau	ADJ
gujaf-422	79	52	journal	journal	NOUN
gujaf-422	79	53	of	of	ADP
gujaf-422	79	54	accounting	accounting	NOUN
gujaf-422	79	55	and	and	CCONJ
gujaf-422	79	56	finance	finance	NOUN
gujaf-422	79	57	,	,	PUNCT
gujaf-422	79	58	vol.6	vol.6	PROPN
gujaf-422	79	59	,	,	PUNCT
gujaf-422	79	60	issue	issue	NOUN
gujaf-422	79	61	2	2	NUM
gujaf-422	79	62	,	,	PUNCT
gujaf-422	79	63	april	april	PROPN
gujaf-422	79	64	,	,	PUNCT
gujaf-422	79	65	2025	2025	NUM
gujaf-422	79	66	160	160	NUM
gujaf-422	79	67	median	median	NOUN
gujaf-422	79	68	12.14590	12.14590	NUM
gujaf-422	79	69	80.00000	80.00000	NUM
gujaf-422	79	70	315000.0	315000.0	NUM
gujaf-422	79	71	maximum	maximum	ADJ
gujaf-422	79	72	57.95580	57.95580	NUM
gujaf-422	79	73	343.0000	343.0000	NUM
gujaf-422	79	74	2563000	2563000	NUM
gujaf-422	79	75	.	.	PUNCT
gujaf-422	80	1	minimum	minimum	ADJ
gujaf-422	80	2	-394.3182	-394.3182	NOUN
gujaf-422	80	3	0.000000	0.000000	NUM
gujaf-422	80	4	28000.00	28000.00	NUM
gujaf-422	80	5	std	std	NOUN
gujaf-422	80	6	.	.	PUNCT
gujaf-422	80	7	dev	dev	PROPN
gujaf-422	80	8	.	.	PROPN
gujaf-422	81	1	36.28999	36.28999	NUM
gujaf-422	81	2	35.26681	35.26681	NUM
gujaf-422	81	3	421525.7	421525.7	NUM
gujaf-422	81	4	skewness	skewness	NOUN
gujaf-422	81	5	-10.00829	-10.00829	PUNCT
gujaf-422	81	6	3.092552	3.092552	NUM
gujaf-422	81	7	2.027114	2.027114	NUM
gujaf-422	81	8	kurtosis	kurtosis	NOUN
gujaf-422	81	9	111.4196	111.4196	NUM
gujaf-422	81	10	22.77811	22.77811	NUM
gujaf-422	81	11	8.289804	8.289804	NUM
gujaf-422	81	12	jarque	jarque	NOUN
gujaf-422	81	13	-	-	PUNCT
gujaf-422	81	14	bera	bera	NOUN
gujaf-422	81	15	71413.39	71413.39	NUM
gujaf-422	81	16	2522.896	2522.896	NUM
gujaf-422	81	17	260.9604	260.9604	NUM
gujaf-422	81	18	probability	probability	NOUN
gujaf-422	81	19	0.000000	0.000000	NUM
gujaf-422	81	20	0.000000	0.000000	NUM
gujaf-422	81	21	0.000000	0.000000	NUM
gujaf-422	81	22	sum	sum	NOUN
gujaf-422	81	23	1444.671	1444.671	NUM
gujaf-422	81	24	11765.00	11765.00	NUM
gujaf-422	81	25	63388978	63388978	NUM
gujaf-422	81	26	sum	sum	NOUN
gujaf-422	81	27	sq	sq	PROPN
gujaf-422	81	28	.	.	PROPN
gujaf-422	81	29	dev	dev	PROPN
gujaf-422	81	30	.	.	PUNCT
gujaf-422	82	1	184374.8	184374.8	NUM
gujaf-422	82	2	174124.7	174124.7	NUM
gujaf-422	82	3	2.49e+13	2.49e+13	NUM
gujaf-422	82	4	observations	observation	NOUN
gujaf-422	82	5	141	141	NUM
gujaf-422	82	6	141	141	NUM
gujaf-422	82	7	141	141	NUM
gujaf-422	82	8	source	source	NOUN
gujaf-422	82	9	:	:	PUNCT
gujaf-422	82	10	researcher	researcher	NOUN
gujaf-422	82	11	’s	’s	PART
gujaf-422	82	12	compilation	compilation	NOUN
gujaf-422	82	13	(	(	PUNCT
gujaf-422	82	14	2024	2024	NUM
gujaf-422	82	15	)	)	PUNCT
gujaf-422	82	16	it	it	PRON
gujaf-422	82	17	was	be	AUX
gujaf-422	82	18	observed	observe	VERB
gujaf-422	82	19	from	from	ADP
gujaf-422	82	20	the	the	DET
gujaf-422	82	21	table	table	NOUN
gujaf-422	82	22	4.1	4.1	NUM
gujaf-422	82	23	above	above	ADP
gujaf-422	82	24	that	that	DET
gujaf-422	82	25	investment	investment	NOUN
gujaf-422	82	26	decision	decision	NOUN
gujaf-422	82	27	dynamic	dynamic	ADJ
gujaf-422	82	28	(	(	PUNCT
gujaf-422	82	29	idd	idd	X
gujaf-422	82	30	)	)	PUNCT
gujaf-422	82	31	proxied	proxie	VERB
gujaf-422	82	32	by	by	ADP
gujaf-422	82	33	returns	return	NOUN
gujaf-422	82	34	on	on	ADP
gujaf-422	82	35	equity	equity	NOUN
gujaf-422	82	36	has	have	VERB
gujaf-422	82	37	a	a	DET
gujaf-422	82	38	mean	mean	NOUN
gujaf-422	82	39	of	of	ADP
gujaf-422	82	40	10.24	10.24	NUM
gujaf-422	82	41	with	with	ADP
gujaf-422	82	42	a	a	DET
gujaf-422	82	43	corresponding	corresponding	ADJ
gujaf-422	82	44	standard	standard	ADJ
gujaf-422	82	45	deviation	deviation	NOUN
gujaf-422	82	46	of	of	ADP
gujaf-422	82	47	36.28	36.28	NUM
gujaf-422	82	48	.	.	PUNCT
gujaf-422	83	1	this	this	PRON
gujaf-422	83	2	suggests	suggest	VERB
gujaf-422	83	3	that	that	SCONJ
gujaf-422	83	4	investment	investment	NOUN
gujaf-422	83	5	decision	decision	NOUN
gujaf-422	83	6	is	be	AUX
gujaf-422	83	7	on	on	ADP
gujaf-422	83	8	the	the	DET
gujaf-422	83	9	low	low	ADJ
gujaf-422	83	10	path	path	NOUN
gujaf-422	83	11	because	because	SCONJ
gujaf-422	83	12	the	the	DET
gujaf-422	83	13	mean	mean	ADJ
gujaf-422	83	14	value	value	NOUN
gujaf-422	83	15	of	of	ADP
gujaf-422	83	16	10.24	10.24	NUM
gujaf-422	83	17	<	<	X
gujaf-422	83	18	median	median	ADJ
gujaf-422	83	19	value	value	NOUN
gujaf-422	83	20	of	of	ADP
gujaf-422	83	21	12.14	12.14	NUM
gujaf-422	83	22	.	.	PUNCT
gujaf-422	84	1	the	the	DET
gujaf-422	84	2	timeliness	timeliness	NOUN
gujaf-422	84	3	of	of	ADP
gujaf-422	84	4	financial	financial	ADJ
gujaf-422	84	5	reporting	reporting	NOUN
gujaf-422	84	6	(	(	PUNCT
gujaf-422	84	7	tfr	tfr	PROPN
gujaf-422	84	8	)	)	PUNCT
gujaf-422	84	9	has	have	VERB
gujaf-422	84	10	a	a	DET
gujaf-422	84	11	mean	mean	ADJ
gujaf-422	84	12	value	value	NOUN
gujaf-422	84	13	of	of	ADP
gujaf-422	84	14	83.43	83.43	NUM
gujaf-422	84	15	with	with	ADP
gujaf-422	84	16	a	a	DET
gujaf-422	84	17	corresponding	corresponding	ADJ
gujaf-422	84	18	standard	standard	ADJ
gujaf-422	84	19	deviation	deviation	NOUN
gujaf-422	84	20	of	of	ADP
gujaf-422	84	21	35.26	35.26	NUM
gujaf-422	84	22	.	.	PUNCT
gujaf-422	85	1	this	this	PRON
gujaf-422	85	2	implies	imply	VERB
gujaf-422	85	3	that	that	SCONJ
gujaf-422	85	4	deposit	deposit	NOUN
gujaf-422	85	5	money	money	NOUN
gujaf-422	85	6	banks	bank	NOUN
gujaf-422	85	7	meet	meet	VERB
gujaf-422	85	8	up	up	ADP
gujaf-422	85	9	the	the	DET
gujaf-422	85	10	benchmark	benchmark	NOUN
gujaf-422	85	11	of	of	ADP
gujaf-422	85	12	90	90	NUM
gujaf-422	85	13	days	day	NOUN
gujaf-422	85	14	stated	state	VERB
gujaf-422	85	15	by	by	ADP
gujaf-422	85	16	the	the	DET
gujaf-422	85	17	corporate	corporate	ADJ
gujaf-422	85	18	governance	governance	NOUN
gujaf-422	85	19	code	code	NOUN
gujaf-422	85	20	of	of	ADP
gujaf-422	85	21	conduct	conduct	NOUN
gujaf-422	85	22	.	.	PUNCT
gujaf-422	86	1	financial	financial	ADJ
gujaf-422	86	2	reporting	reporting	NOUN
gujaf-422	86	3	quality	quality	NOUN
gujaf-422	86	4	(	(	PUNCT
gujaf-422	86	5	frq	frq	PROPN
gujaf-422	86	6	)	)	PUNCT
gujaf-422	86	7	has	have	VERB
gujaf-422	86	8	a	a	DET
gujaf-422	86	9	mean	mean	ADJ
gujaf-422	86	10	value	value	NOUN
gujaf-422	86	11	of	of	ADP
gujaf-422	86	12	n449567.2	n449567.2	NOUN
gujaf-422	86	13	million	million	NUM
gujaf-422	86	14	with	with	ADP
gujaf-422	86	15	a	a	DET
gujaf-422	86	16	corresponding	corresponding	ADJ
gujaf-422	86	17	standard	standard	ADJ
gujaf-422	86	18	deviation	deviation	NOUN
gujaf-422	86	19	of	of	ADP
gujaf-422	86	20	421525.7	421525.7	NUM
gujaf-422	86	21	.	.	PUNCT
gujaf-422	87	1	majority	majority	NOUN
gujaf-422	87	2	of	of	ADP
gujaf-422	87	3	the	the	DET
gujaf-422	87	4	sample	sample	NOUN
gujaf-422	87	5	deposit	deposit	NOUN
gujaf-422	87	6	money	money	NOUN
gujaf-422	87	7	banks	bank	NOUN
gujaf-422	87	8	in	in	ADP
gujaf-422	87	9	nigeria	nigeria	PROPN
gujaf-422	87	10	pays	pay	VERB
gujaf-422	87	11	high	high	ADJ
gujaf-422	87	12	audit	audit	NOUN
gujaf-422	87	13	fees	fee	NOUN
gujaf-422	87	14	above	above	ADP
gujaf-422	87	15	the	the	DET
gujaf-422	87	16	median	median	ADJ
gujaf-422	87	17	value	value	NOUN
gujaf-422	87	18	of	of	ADP
gujaf-422	87	19	n315000	n315000	NUM
gujaf-422	87	20	million	million	NUM
gujaf-422	87	21	.	.	PUNCT
gujaf-422	88	1	looking	look	VERB
gujaf-422	88	2	at	at	ADP
gujaf-422	88	3	the	the	DET
gujaf-422	88	4	jargue	jargue	NOUN
gujaf-422	88	5	-	-	PUNCT
gujaf-422	88	6	bera	bera	NOUN
gujaf-422	88	7	statistic	statistic	NOUN
gujaf-422	88	8	values	value	NOUN
gujaf-422	88	9	of	of	ADP
gujaf-422	88	10	the	the	DET
gujaf-422	88	11	variables	variable	NOUN
gujaf-422	88	12	,	,	PUNCT
gujaf-422	88	13	all	all	DET
gujaf-422	88	14	the	the	DET
gujaf-422	88	15	variables	variable	NOUN
gujaf-422	88	16	were	be	AUX
gujaf-422	88	17	normally	normally	ADV
gujaf-422	88	18	distributed	distribute	VERB
gujaf-422	88	19	at	at	ADP
gujaf-422	88	20	p	p	NOUN
gujaf-422	88	21	-	-	PUNCT
gujaf-422	88	22	value	value	NOUN
gujaf-422	88	23	<	<	X
gujaf-422	88	24	0.05	0.05	NUM
gujaf-422	88	25	level	level	NOUN
gujaf-422	88	26	.	.	PUNCT
gujaf-422	89	1	the	the	DET
gujaf-422	89	2	correlation	correlation	NOUN
gujaf-422	89	3	analysis	analysis	NOUN
gujaf-422	89	4	measured	measure	VERB
gujaf-422	89	5	the	the	DET
gujaf-422	89	6	strength	strength	NOUN
gujaf-422	89	7	of	of	ADP
gujaf-422	89	8	relationship	relationship	NOUN
gujaf-422	89	9	between	between	ADP
gujaf-422	89	10	corporate	corporate	ADJ
gujaf-422	89	11	governance	governance	NOUN
gujaf-422	89	12	and	and	CCONJ
gujaf-422	89	13	auditor	auditor	NOUN
gujaf-422	89	14	’s	’s	PART
gujaf-422	89	15	switching	switching	NOUN
gujaf-422	89	16	.	.	PUNCT
gujaf-422	90	1	the	the	DET
gujaf-422	90	2	result	result	NOUN
gujaf-422	90	3	was	be	AUX
gujaf-422	90	4	presented	present	VERB
gujaf-422	90	5	below	below	ADV
gujaf-422	90	6	;	;	PUNCT
gujaf-422	90	7	table	table	NOUN
gujaf-422	90	8	3	3	NUM
gujaf-422	90	9	:	:	PUNCT
gujaf-422	90	10	correlation	correlation	NOUN
gujaf-422	90	11	analysis	analysis	NOUN
gujaf-422	90	12	variables	variable	NOUN
gujaf-422	90	13	idd	idd	PROPN
gujaf-422	90	14	tfr	tfr	PROPN
gujaf-422	90	15	frq	frq	VERB
gujaf-422	90	16	idd	idd	PROPN
gujaf-422	90	17	1.000000	1.000000	NUM
gujaf-422	90	18	-0.297980	-0.297980	NOUN
gujaf-422	90	19	0.189461	0.189461	NUM
gujaf-422	90	20	tfr	tfr	PROPN
gujaf-422	90	21	-0.297980	-0.297980	NOUN
gujaf-422	90	22	1.000000	1.000000	NUM
gujaf-422	90	23	-0.048180	-0.048180	NOUN
gujaf-422	90	24	frq	frq	VERB
gujaf-422	90	25	0.189461	0.189461	NUM
gujaf-422	90	26	-0.048180	-0.048180	NOUN
gujaf-422	90	27	1.000000	1.000000	NUM
gujaf-422	90	28	source	source	NOUN
gujaf-422	90	29	:	:	PUNCT
gujaf-422	90	30	researcher	researcher	NOUN
gujaf-422	90	31	’s	’s	PART
gujaf-422	90	32	compilation	compilation	NOUN
gujaf-422	90	33	(	(	PUNCT
gujaf-422	90	34	2024	2024	NUM
gujaf-422	90	35	)	)	PUNCT
gujaf-422	90	36	it	it	PRON
gujaf-422	90	37	was	be	AUX
gujaf-422	90	38	observed	observe	VERB
gujaf-422	90	39	from	from	ADP
gujaf-422	90	40	table	table	NOUN
gujaf-422	90	41	4.2	4.2	NUM
gujaf-422	90	42	above	above	ADP
gujaf-422	90	43	that	that	DET
gujaf-422	90	44	timeliness	timeliness	NOUN
gujaf-422	90	45	of	of	ADP
gujaf-422	90	46	financial	financial	ADJ
gujaf-422	90	47	reporting	reporting	NOUN
gujaf-422	90	48	(	(	PUNCT
gujaf-422	90	49	tfr	tfr	PROPN
gujaf-422	90	50	)	)	PUNCT
gujaf-422	90	51	has	have	VERB
gujaf-422	90	52	a	a	DET
gujaf-422	90	53	moderate	moderate	ADJ
gujaf-422	90	54	and	and	CCONJ
gujaf-422	90	55	negative	negative	ADJ
gujaf-422	90	56	association	association	NOUN
gujaf-422	90	57	with	with	ADP
gujaf-422	90	58	investment	investment	NOUN
gujaf-422	90	59	decision	decision	NOUN
gujaf-422	90	60	dynamic	dynamic	ADJ
gujaf-422	90	61	(	(	PUNCT
gujaf-422	90	62	idd=-0.2979	idd=-0.2979	NOUN
gujaf-422	90	63	)	)	PUNCT
gujaf-422	90	64	while	while	SCONJ
gujaf-422	90	65	a	a	DET
gujaf-422	90	66	weak	weak	ADJ
gujaf-422	90	67	and	and	CCONJ
gujaf-422	90	68	negative	negative	ADJ
gujaf-422	90	69	association	association	NOUN
gujaf-422	90	70	with	with	ADP
gujaf-422	90	71	financial	financial	ADJ
gujaf-422	90	72	reporting	reporting	NOUN
gujaf-422	90	73	quality	quality	NOUN
gujaf-422	90	74	(	(	PUNCT
gujaf-422	90	75	frq=-0.0481	frq=-0.0481	NUM
gujaf-422	90	76	)	)	PUNCT
gujaf-422	90	77	.	.	PUNCT
gujaf-422	91	1	in	in	ADP
gujaf-422	91	2	the	the	DET
gujaf-422	91	3	case	case	NOUN
gujaf-422	91	4	of	of	ADP
gujaf-422	91	5	financial	financial	ADJ
gujaf-422	91	6	reporting	reporting	NOUN
gujaf-422	91	7	quality	quality	NOUN
gujaf-422	91	8	(	(	PUNCT
gujaf-422	91	9	frq	frq	PROPN
gujaf-422	91	10	)	)	PUNCT
gujaf-422	91	11	,	,	PUNCT
gujaf-422	91	12	the	the	DET
gujaf-422	91	13	variable	variable	NOUN
gujaf-422	91	14	has	have	VERB
gujaf-422	91	15	a	a	DET
gujaf-422	91	16	moderate	moderate	ADJ
gujaf-422	91	17	and	and	CCONJ
gujaf-422	91	18	positive	positive	ADJ
gujaf-422	91	19	association	association	NOUN
gujaf-422	91	20	with	with	ADP
gujaf-422	91	21	investment	investment	NOUN
gujaf-422	91	22	decision	decision	NOUN
gujaf-422	91	23	dynamic	dynamic	ADJ
gujaf-422	91	24	(	(	PUNCT
gujaf-422	91	25	idd=0.1894	idd=0.1894	ADJ
gujaf-422	91	26	)	)	PUNCT
gujaf-422	91	27	while	while	SCONJ
gujaf-422	91	28	a	a	DET
gujaf-422	91	29	weak	weak	ADJ
gujaf-422	91	30	and	and	CCONJ
gujaf-422	91	31	negative	negative	ADJ
gujaf-422	91	32	association	association	NOUN
gujaf-422	91	33	with	with	ADP
gujaf-422	91	34	timeliness	timeliness	NOUN
gujaf-422	91	35	of	of	ADP
gujaf-422	91	36	financial	financial	ADJ
gujaf-422	91	37	reporting	reporting	NOUN
gujaf-422	91	38	(	(	PUNCT
gujaf-422	91	39	tfr=-0.0481	tfr=-0.0481	ADJ
gujaf-422	91	40	)	)	PUNCT
gujaf-422	91	41	.	.	PUNCT
gujaf-422	92	1	careful	careful	ADJ
gujaf-422	92	2	examinations	examination	NOUN
gujaf-422	92	3	of	of	ADP
gujaf-422	92	4	the	the	DET
gujaf-422	92	5	correlation	correlation	NOUN
gujaf-422	92	6	coefficients	coefficient	NOUN
gujaf-422	92	7	results	result	NOUN
gujaf-422	92	8	,	,	PUNCT
gujaf-422	92	9	independent	independent	ADJ
gujaf-422	92	10	variables	variable	NOUN
gujaf-422	92	11	were	be	AUX
gujaf-422	92	12	not	not	PART
gujaf-422	92	13	perfectly	perfectly	ADV
gujaf-422	92	14	correlated	correlate	VERB
gujaf-422	92	15	.	.	PUNCT
gujaf-422	93	1	to	to	PART
gujaf-422	93	2	check	check	VERB
gujaf-422	93	3	for	for	ADP
gujaf-422	93	4	the	the	DET
gujaf-422	93	5	possibility	possibility	NOUN
gujaf-422	93	6	of	of	ADP
gujaf-422	93	7	multicollinearity	multicollinearity	NOUN
gujaf-422	93	8	among	among	ADP
gujaf-422	93	9	the	the	DET
gujaf-422	93	10	variables	variable	NOUN
gujaf-422	93	11	,	,	PUNCT
gujaf-422	93	12	variance	variance	NOUN
gujaf-422	93	13	inflator	inflator	NOUN
gujaf-422	93	14	factor	factor	NOUN
gujaf-422	93	15	(	(	PUNCT
gujaf-422	93	16	vif	vif	NOUN
gujaf-422	93	17	)	)	PUNCT
gujaf-422	93	18	was	be	AUX
gujaf-422	93	19	conducted	conduct	VERB
gujaf-422	93	20	,	,	PUNCT
gujaf-422	93	21	and	and	CCONJ
gujaf-422	93	22	result	result	NOUN
gujaf-422	93	23	presented	present	VERB
gujaf-422	93	24	in	in	ADP
gujaf-422	93	25	table	table	NOUN
gujaf-422	93	26	4.3	4.3	NUM
gujaf-422	93	27	below	below	ADV
gujaf-422	93	28	.	.	PUNCT
gujaf-422	94	1	gusau	gusau	ADJ
gujaf-422	94	2	journal	journal	PROPN
gujaf-422	94	3	of	of	ADP
gujaf-422	94	4	accounting	accounting	NOUN
gujaf-422	94	5	and	and	CCONJ
gujaf-422	94	6	finance	finance	NOUN
gujaf-422	94	7	,	,	PUNCT
gujaf-422	94	8	vol.6	vol.6	PROPN
gujaf-422	94	9	,	,	PUNCT
gujaf-422	94	10	issue	issue	NOUN
gujaf-422	94	11	2	2	NUM
gujaf-422	94	12	,	,	PUNCT
gujaf-422	94	13	april	april	PROPN
gujaf-422	94	14	,	,	PUNCT
gujaf-422	94	15	2025	2025	NUM
gujaf-422	94	16	161	161	NUM
gujaf-422	94	17	table	table	NOUN
gujaf-422	94	18	4	4	NUM
gujaf-422	94	19	:	:	PUNCT
gujaf-422	94	20	variance	variance	NOUN
gujaf-422	94	21	inflator	inflator	NOUN
gujaf-422	94	22	factor	factor	NOUN
gujaf-422	94	23	coefficient	coefficient	NOUN
gujaf-422	94	24	uncentered	uncentere	VERB
gujaf-422	94	25	centered	center	VERB
gujaf-422	94	26	variable	variable	ADJ
gujaf-422	94	27	variance	variance	NOUN
gujaf-422	94	28	vif	vif	PROPN
gujaf-422	94	29	vif	vif	PROPN
gujaf-422	94	30	c	c	PROPN
gujaf-422	94	31	67.11558	67.11558	NUM
gujaf-422	94	32	8.044568	8.044568	NUM
gujaf-422	94	33	na	na	PART
gujaf-422	94	34	tfr	tfr	PROPN
gujaf-422	94	35	0.006772	0.006772	NUM
gujaf-422	94	36	6.653174	6.653174	NUM
gujaf-422	94	37	1.002327	1.002327	NUM
gujaf-422	94	38	frq	frq	VERB
gujaf-422	94	39	4.74e-11	4.74e-11	NUM
gujaf-422	94	40	2.150590	2.150590	NUM
gujaf-422	94	41	1.002327	1.002327	NUM
gujaf-422	94	42	source	source	NOUN
gujaf-422	94	43	:	:	PUNCT
gujaf-422	94	44	researcher	researcher	NOUN
gujaf-422	94	45	’s	’s	PART
gujaf-422	94	46	compilation	compilation	NOUN
gujaf-422	94	47	(	(	PUNCT
gujaf-422	94	48	2024	2024	NUM
gujaf-422	94	49	)	)	PUNCT
gujaf-422	94	50	since	since	SCONJ
gujaf-422	94	51	the	the	DET
gujaf-422	94	52	centered	center	VERB
gujaf-422	94	53	vif	vif	NOUN
gujaf-422	94	54	values	value	NOUN
gujaf-422	94	55	of	of	ADP
gujaf-422	94	56	the	the	DET
gujaf-422	94	57	timeliness	timeliness	NOUN
gujaf-422	94	58	of	of	ADP
gujaf-422	94	59	financial	financial	ADJ
gujaf-422	94	60	reporting	reporting	NOUN
gujaf-422	94	61	(	(	PUNCT
gujaf-422	94	62	tfr	tfr	X
gujaf-422	94	63	=	=	SYM
gujaf-422	94	64	1.0023	1.0023	NUM
gujaf-422	94	65	)	)	PUNCT
gujaf-422	94	66	and	and	CCONJ
gujaf-422	94	67	financial	financial	ADJ
gujaf-422	94	68	reporting	reporting	NOUN
gujaf-422	94	69	quality	quality	NOUN
gujaf-422	94	70	(	(	PUNCT
gujaf-422	94	71	frq=	frq=	PROPN
gujaf-422	94	72	1.0023	1.0023	NUM
gujaf-422	94	73	)	)	PUNCT
gujaf-422	94	74	respectively	respectively	ADV
gujaf-422	94	75	.	.	PUNCT
gujaf-422	95	1	the	the	DET
gujaf-422	95	2	values	value	NOUN
gujaf-422	95	3	were	be	AUX
gujaf-422	95	4	less	less	ADJ
gujaf-422	95	5	than	than	ADP
gujaf-422	95	6	the	the	DET
gujaf-422	95	7	benchmark	benchmark	NOUN
gujaf-422	95	8	of	of	ADP
gujaf-422	95	9	10	10	NUM
gujaf-422	95	10	which	which	PRON
gujaf-422	95	11	indicates	indicate	VERB
gujaf-422	95	12	the	the	DET
gujaf-422	95	13	absence	absence	NOUN
gujaf-422	95	14	of	of	ADP
gujaf-422	95	15	multicollinearity	multicollinearity	NOUN
gujaf-422	95	16	among	among	ADP
gujaf-422	95	17	the	the	DET
gujaf-422	95	18	explanatory	explanatory	ADJ
gujaf-422	95	19	variables	variable	NOUN
gujaf-422	95	20	.	.	PUNCT
gujaf-422	96	1	in	in	ADP
gujaf-422	96	2	order	order	NOUN
gujaf-422	96	3	to	to	PART
gujaf-422	96	4	examine	examine	VERB
gujaf-422	96	5	the	the	DET
gujaf-422	96	6	relationship	relationship	NOUN
gujaf-422	96	7	between	between	ADP
gujaf-422	96	8	timeliness	timeliness	NOUN
gujaf-422	96	9	offinancialreportingand	offinancialreportingand	PROPN
gujaf-422	96	10	investmentdecisions	investmentdecision	NOUN
gujaf-422	96	11	ofquoteddepositmoneybanksinnigeria	ofquoteddepositmoneybanksinnigeria	PROPN
gujaf-422	96	12	,	,	PUNCT
gujaf-422	96	13	we	we	PRON
gujaf-422	96	14	employed	employ	VERB
gujaf-422	96	15	ols	ol	NOUN
gujaf-422	96	16	regression	regression	NOUN
gujaf-422	96	17	techniques	technique	NOUN
gujaf-422	96	18	to	to	PART
gujaf-422	96	19	examine	examine	VERB
gujaf-422	96	20	the	the	DET
gujaf-422	96	21	relationship	relationship	NOUN
gujaf-422	96	22	between	between	ADP
gujaf-422	96	23	the	the	DET
gujaf-422	96	24	dependent	dependent	ADJ
gujaf-422	96	25	variable	variable	NOUN
gujaf-422	96	26	and	and	CCONJ
gujaf-422	96	27	independent	independent	ADJ
gujaf-422	96	28	variables	variable	NOUN
gujaf-422	96	29	and	and	CCONJ
gujaf-422	96	30	to	to	PART
gujaf-422	96	31	test	test	VERB
gujaf-422	96	32	the	the	DET
gujaf-422	96	33	formulated	formulate	VERB
gujaf-422	96	34	hypotheses	hypothesis	NOUN
gujaf-422	96	35	.	.	PUNCT
gujaf-422	97	1	the	the	DET
gujaf-422	97	2	regression	regression	NOUN
gujaf-422	97	3	results	result	NOUN
gujaf-422	97	4	obtained	obtain	VERB
gujaf-422	97	5	were	be	AUX
gujaf-422	97	6	presented	present	VERB
gujaf-422	97	7	in	in	ADP
gujaf-422	97	8	table	table	NOUN
gujaf-422	97	9	4.4	4.4	NUM
gujaf-422	97	10	below	below	ADV
gujaf-422	97	11	;	;	PUNCT
gujaf-422	97	12	table	table	NOUN
gujaf-422	97	13	5	5	NUM
gujaf-422	97	14	:	:	PUNCT
gujaf-422	97	15	regression	regression	NOUN
gujaf-422	97	16	results	result	VERB
gujaf-422	97	17	variable	variable	ADJ
gujaf-422	97	18	coefficient	coefficient	NOUN
gujaf-422	97	19	std	std	NOUN
gujaf-422	97	20	.	.	NOUN
gujaf-422	97	21	error	error	NOUN
gujaf-422	97	22	t	t	NOUN
gujaf-422	97	23	-	-	PUNCT
gujaf-422	97	24	statistic	statistic	NOUN
gujaf-422	97	25	prob	prob	NOUN
gujaf-422	97	26	.	.	PUNCT
gujaf-422	98	1	c	c	PROPN
gujaf-422	98	2	28.31147	28.31147	NUM
gujaf-422	98	3	8.192410	8.192410	NUM
gujaf-422	98	4	3.455818	3.455818	NUM
gujaf-422	98	5	0.0007	0.0007	NUM
gujaf-422	98	6	tfr	tfr	NOUN
gujaf-422	98	7	-0.297923	-0.297923	NOUN
gujaf-422	99	1	0.082289	0.082289	NUM
gujaf-422	99	2	-3.620428	-3.620428	NOUN
gujaf-422	99	3	0.0004	0.0004	NUM
gujaf-422	99	4	frq	frq	VERB
gujaf-422	99	5	1.51e-05	1.51e-05	NUM
gujaf-422	99	6	6.88e-06	6.88e-06	NUM
gujaf-422	99	7	2.194739	2.194739	NUM
gujaf-422	99	8	0.0299	0.0299	NUM
gujaf-422	99	9	r	r	X
gujaf-422	99	10	-	-	PUNCT
gujaf-422	99	11	squared	square	VERB
gujaf-422	99	12	0.119525	0.119525	NUM
gujaf-422	99	13	mean	mean	NOUN
gujaf-422	99	14	dependent	dependent	ADJ
gujaf-422	99	15	var	var	NOUN
gujaf-422	99	16	10.24590	10.24590	NUM
gujaf-422	99	17	adjusted	adjust	VERB
gujaf-422	99	18	r	r	NOUN
gujaf-422	99	19	-	-	PUNCT
gujaf-422	99	20	squared	square	VERB
gujaf-422	99	21	0.106764	0.106764	NUM
gujaf-422	99	22	s.d	s.d	PROPN
gujaf-422	99	23	.	.	PUNCT
gujaf-422	100	1	dependent	dependent	ADJ
gujaf-422	100	2	var	var	NOUN
gujaf-422	100	3	36.28999	36.28999	NUM
gujaf-422	100	4	s.e	s.e	PROPN
gujaf-422	100	5	.	.	PROPN
gujaf-422	100	6	of	of	ADP
gujaf-422	100	7	regression	regression	NOUN
gujaf-422	100	8	34.29808	34.29808	NUM
gujaf-422	100	9	akaike	akaike	ADJ
gujaf-422	100	10	info	info	NOUN
gujaf-422	100	11	criterion	criterion	NOUN
gujaf-422	100	12	9.929103	9.929103	NUM
gujaf-422	100	13	sum	sum	NOUN
gujaf-422	100	14	squared	square	VERB
gujaf-422	100	15	resid	resid	NOUN
gujaf-422	100	16	162337.5	162337.5	NUM
gujaf-422	100	17	schwarz	schwarz	NOUN
gujaf-422	100	18	criterion	criterion	NOUN
gujaf-422	100	19	9.991843	9.991843	NUM
gujaf-422	100	20	log	log	NOUN
gujaf-422	100	21	likelihood	likelihood	NOUN
gujaf-422	100	22	-697.0018	-697.0018	PROPN
gujaf-422	100	23	hannan	hannan	PROPN
gujaf-422	100	24	-	-	PUNCT
gujaf-422	100	25	quinn	quinn	PROPN
gujaf-422	100	26	criter	criter	NOUN
gujaf-422	100	27	.	.	PUNCT
gujaf-422	101	1	9.954598	9.954598	NUM
gujaf-422	101	2	f	f	X
gujaf-422	101	3	-	-	PUNCT
gujaf-422	101	4	statistic	statistic	ADJ
gujaf-422	101	5	9.366766	9.366766	NUM
gujaf-422	101	6	durbin	durbin	ADJ
gujaf-422	101	7	-	-	PUNCT
gujaf-422	101	8	watson	watson	NOUN
gujaf-422	101	9	stat	stat	NOUN
gujaf-422	101	10	1.991171	1.991171	NUM
gujaf-422	101	11	prob(f	prob(f	NOUN
gujaf-422	101	12	-	-	PUNCT
gujaf-422	101	13	statistic	statistic	NOUN
gujaf-422	101	14	)	)	PUNCT
gujaf-422	101	15	0.000153	0.000153	NUM
gujaf-422	101	16	source	source	NOUN
gujaf-422	101	17	:	:	PUNCT
gujaf-422	101	18	researcher	researcher	NOUN
gujaf-422	101	19	’s	’s	PART
gujaf-422	101	20	compilation	compilation	NOUN
gujaf-422	101	21	(	(	PUNCT
gujaf-422	101	22	2024	2024	NUM
gujaf-422	101	23	)	)	PUNCT
gujaf-422	101	24	decision	decision	NOUN
gujaf-422	101	25	rule	rule	NOUN
gujaf-422	101	26	:	:	PUNCT
gujaf-422	101	27	hypotheses	hypothesis	NOUN
gujaf-422	101	28	is	be	AUX
gujaf-422	101	29	tested	test	VERB
gujaf-422	101	30	at	at	ADP
gujaf-422	101	31	5	5	NUM
gujaf-422	101	32	%	%	NOUN
gujaf-422	101	33	(	(	PUNCT
gujaf-422	101	34	0.05	0.05	NUM
gujaf-422	101	35	)	)	PUNCT
gujaf-422	101	36	at	at	ADP
gujaf-422	101	37	level	level	NOUN
gujaf-422	101	38	of	of	ADP
gujaf-422	101	39	significance	significance	NOUN
gujaf-422	101	40	.	.	PUNCT
gujaf-422	102	1	the	the	DET
gujaf-422	102	2	null	null	ADJ
gujaf-422	102	3	hypothesis	hypothesis	NOUN
gujaf-422	102	4	(	(	PUNCT
gujaf-422	102	5	ho	ho	PROPN
gujaf-422	102	6	)	)	PUNCT
gujaf-422	102	7	was	be	AUX
gujaf-422	102	8	accepted	accept	VERB
gujaf-422	102	9	,	,	PUNCT
gujaf-422	102	10	if	if	SCONJ
gujaf-422	102	11	the	the	DET
gujaf-422	102	12	probability	probability	NOUN
gujaf-422	102	13	value	value	NOUN
gujaf-422	102	14	(	(	PUNCT
gujaf-422	102	15	p	p	NOUN
gujaf-422	102	16	-	-	PUNCT
gujaf-422	102	17	value	value	NOUN
gujaf-422	102	18	)	)	PUNCT
gujaf-422	102	19	was	be	AUX
gujaf-422	102	20	greater	great	ADJ
gujaf-422	102	21	than	than	ADP
gujaf-422	102	22	5	5	NUM
gujaf-422	102	23	%	%	NOUN
gujaf-422	102	24	(	(	PUNCT
gujaf-422	102	25	0.05	0.05	NUM
gujaf-422	102	26	)	)	PUNCT
gujaf-422	102	27	otherwise	otherwise	ADV
gujaf-422	102	28	rejected	reject	VERB
gujaf-422	102	29	.	.	PUNCT
gujaf-422	103	1	gusau	gusau	PROPN
gujaf-422	103	2	journal	journal	PROPN
gujaf-422	103	3	of	of	ADP
gujaf-422	103	4	accounting	accounting	NOUN
gujaf-422	103	5	and	and	CCONJ
gujaf-422	103	6	finance	finance	NOUN
gujaf-422	103	7	,	,	PUNCT
gujaf-422	103	8	vol.6	vol.6	PROPN
gujaf-422	103	9	,	,	PUNCT
gujaf-422	103	10	issue	issue	NOUN
gujaf-422	103	11	2	2	NUM
gujaf-422	103	12	,	,	PUNCT
gujaf-422	103	13	april	april	PROPN
gujaf-422	103	14	,	,	PUNCT
gujaf-422	103	15	2025	2025	NUM
gujaf-422	103	16	162	162	NUM
gujaf-422	104	1	it	it	PRON
gujaf-422	104	2	was	be	AUX
gujaf-422	104	3	observed	observe	VERB
gujaf-422	104	4	from	from	ADP
gujaf-422	104	5	table	table	NOUN
gujaf-422	104	6	4.4	4.4	NUM
gujaf-422	104	7	above	above	ADP
gujaf-422	104	8	that	that	SCONJ
gujaf-422	104	9	the	the	DET
gujaf-422	104	10	r2	r2	PROPN
gujaf-422	104	11	value	value	NOUN
gujaf-422	104	12	of	of	ADP
gujaf-422	104	13	0.119525	0.119525	NUM
gujaf-422	104	14	which	which	PRON
gujaf-422	104	15	revealed	reveal	VERB
gujaf-422	104	16	that	that	SCONJ
gujaf-422	104	17	about	about	ADV
gujaf-422	104	18	12	12	NUM
gujaf-422	104	19	%	%	NOUN
gujaf-422	104	20	of	of	ADP
gujaf-422	104	21	the	the	DET
gujaf-422	104	22	variation	variation	NOUN
gujaf-422	104	23	in	in	ADP
gujaf-422	104	24	investment	investment	NOUN
gujaf-422	104	25	decision	decision	NOUN
gujaf-422	104	26	dynamics	dynamic	NOUN
gujaf-422	104	27	were	be	AUX
gujaf-422	104	28	jointly	jointly	ADV
gujaf-422	104	29	explained	explain	VERB
gujaf-422	104	30	by	by	ADP
gujaf-422	104	31	the	the	DET
gujaf-422	104	32	independent	independent	ADJ
gujaf-422	104	33	variables	variable	NOUN
gujaf-422	104	34	which	which	PRON
gujaf-422	104	35	accounted	account	VERB
gujaf-422	104	36	for	for	ADP
gujaf-422	104	37	about	about	ADV
gujaf-422	104	38	88	88	NUM
gujaf-422	104	39	%	%	NOUN
gujaf-422	104	40	unexplained	unexplained	ADJ
gujaf-422	104	41	by	by	ADP
gujaf-422	104	42	factors	factor	NOUN
gujaf-422	104	43	not	not	PART
gujaf-422	104	44	captured	capture	VERB
gujaf-422	104	45	in	in	ADP
gujaf-422	104	46	the	the	DET
gujaf-422	104	47	model	model	NOUN
gujaf-422	104	48	(	(	PUNCT
gujaf-422	104	49	e.g	e.g	PROPN
gujaf-422	104	50	,	,	PUNCT
gujaf-422	104	51	firm	firm	ADJ
gujaf-422	104	52	risk	risk	NOUN
gujaf-422	104	53	,	,	PUNCT
gujaf-422	104	54	firm	firm	ADJ
gujaf-422	104	55	size	size	NOUN
gujaf-422	104	56	,	,	PUNCT
gujaf-422	104	57	cash	cash	NOUN
gujaf-422	104	58	flow	flow	NOUN
gujaf-422	104	59	,	,	PUNCT
gujaf-422	104	60	capital	capital	NOUN
gujaf-422	104	61	structure	structure	NOUN
gujaf-422	104	62	,	,	PUNCT
gujaf-422	104	63	firm	firm	ADJ
gujaf-422	104	64	growth	growth	NOUN
gujaf-422	104	65	,	,	PUNCT
gujaf-422	104	66	etc	etc	X
gujaf-422	104	67	)	)	PUNCT
gujaf-422	104	68	which	which	PRON
gujaf-422	104	69	might	might	AUX
gujaf-422	104	70	contribute	contribute	VERB
gujaf-422	104	71	to	to	ADP
gujaf-422	104	72	investment	investment	NOUN
gujaf-422	104	73	decision	decision	NOUN
gujaf-422	104	74	dynamics	dynamic	NOUN
gujaf-422	104	75	.	.	PUNCT
gujaf-422	105	1	on	on	ADP
gujaf-422	105	2	account	account	NOUN
gujaf-422	105	3	of	of	ADP
gujaf-422	105	4	the	the	DET
gujaf-422	105	5	overall	overall	ADJ
gujaf-422	105	6	significance	significance	NOUN
gujaf-422	105	7	of	of	ADP
gujaf-422	105	8	the	the	DET
gujaf-422	105	9	model	model	NOUN
gujaf-422	105	10	,	,	PUNCT
gujaf-422	105	11	the	the	DET
gujaf-422	105	12	f	f	PROPN
gujaf-422	105	13	-	-	PUNCT
gujaf-422	105	14	statistics	statistic	NOUN
gujaf-422	105	15	9.36(0.00	9.36(0.00	NUM
gujaf-422	105	16	)	)	PUNCT
gujaf-422	105	17	provides	provide	VERB
gujaf-422	105	18	that	that	SCONJ
gujaf-422	105	19	the	the	DET
gujaf-422	105	20	models	model	NOUN
gujaf-422	105	21	are	be	AUX
gujaf-422	105	22	valid	valid	ADJ
gujaf-422	105	23	for	for	ADP
gujaf-422	105	24	making	make	VERB
gujaf-422	105	25	inferences	inference	NOUN
gujaf-422	105	26	,	,	PUNCT
gujaf-422	105	27	as	as	SCONJ
gujaf-422	105	28	it	it	PRON
gujaf-422	105	29	is	be	AUX
gujaf-422	105	30	statistically	statistically	ADV
gujaf-422	105	31	significant	significant	ADJ
gujaf-422	105	32	at	at	ADP
gujaf-422	105	33	1	1	NUM
gujaf-422	105	34	%	%	NOUN
gujaf-422	105	35	levels	level	NOUN
gujaf-422	105	36	respectively	respectively	ADV
gujaf-422	105	37	.	.	PUNCT
gujaf-422	106	1	the	the	DET
gujaf-422	106	2	result	result	NOUN
gujaf-422	106	3	above	above	ADV
gujaf-422	106	4	shows	show	VERB
gujaf-422	106	5	that	that	SCONJ
gujaf-422	106	6	timeliness	timeliness	NOUN
gujaf-422	106	7	of	of	ADP
gujaf-422	106	8	financial	financial	ADJ
gujaf-422	106	9	reporting	reporting	NOUN
gujaf-422	106	10	(	(	PUNCT
gujaf-422	106	11	tfr	tfr	PROPN
gujaf-422	106	12	)	)	PUNCT
gujaf-422	106	13	has	have	VERB
gujaf-422	106	14	a	a	DET
gujaf-422	106	15	negative	negative	ADJ
gujaf-422	106	16	and	and	CCONJ
gujaf-422	106	17	statistical	statistical	ADJ
gujaf-422	106	18	significant	significant	ADJ
gujaf-422	106	19	relationship	relationship	NOUN
gujaf-422	106	20	with	with	ADP
gujaf-422	106	21	investment	investment	NOUN
gujaf-422	106	22	decision	decision	NOUN
gujaf-422	106	23	dynamics	dynamic	NOUN
gujaf-422	106	24	(	(	PUNCT
gujaf-422	106	25	idd	idd	X
gujaf-422	106	26	)	)	PUNCT
gujaf-422	106	27	of	of	ADP
gujaf-422	106	28	money	money	NOUN
gujaf-422	106	29	deposit	deposit	NOUN
gujaf-422	106	30	banks	bank	NOUN
gujaf-422	106	31	in	in	ADP
gujaf-422	106	32	nigeria	nigeria	PROPN
gujaf-422	106	33	1	1	NUM
gujaf-422	106	34	%	%	NOUN
gujaf-422	106	35	level	level	NOUN
gujaf-422	106	36	.	.	PUNCT
gujaf-422	107	1	this	this	PRON
gujaf-422	107	2	shows	show	VERB
gujaf-422	107	3	that	that	SCONJ
gujaf-422	107	4	tfr	tfr	PROPN
gujaf-422	107	5	would	would	AUX
gujaf-422	107	6	adversely	adversely	ADV
gujaf-422	107	7	influence	influence	VERB
gujaf-422	107	8	investment	investment	NOUN
gujaf-422	107	9	decision	decision	NOUN
gujaf-422	107	10	dynamics	dynamic	NOUN
gujaf-422	107	11	of	of	ADP
gujaf-422	107	12	the	the	DET
gujaf-422	107	13	sample	sample	NOUN
gujaf-422	107	14	banks	bank	NOUN
gujaf-422	107	15	.	.	PUNCT
gujaf-422	108	1	financial	financial	ADJ
gujaf-422	108	2	reporting	reporting	NOUN
gujaf-422	108	3	quality	quality	NOUN
gujaf-422	108	4	(	(	PUNCT
gujaf-422	108	5	frq	frq	PROPN
gujaf-422	108	6	)	)	PUNCT
gujaf-422	108	7	has	have	VERB
gujaf-422	108	8	positive	positive	ADJ
gujaf-422	108	9	and	and	CCONJ
gujaf-422	108	10	statistical	statistical	ADJ
gujaf-422	108	11	significant	significant	ADJ
gujaf-422	108	12	relationship	relationship	NOUN
gujaf-422	108	13	with	with	ADP
gujaf-422	108	14	investment	investment	NOUN
gujaf-422	108	15	decision	decision	NOUN
gujaf-422	108	16	dynamics	dynamic	NOUN
gujaf-422	108	17	(	(	PUNCT
gujaf-422	108	18	idd	idd	X
gujaf-422	108	19	)	)	PUNCT
gujaf-422	108	20	of	of	ADP
gujaf-422	108	21	money	money	NOUN
gujaf-422	108	22	deposit	deposit	NOUN
gujaf-422	108	23	banks	bank	NOUN
gujaf-422	108	24	in	in	ADP
gujaf-422	108	25	nigeria	nigeria	PROPN
gujaf-422	108	26	5	5	NUM
gujaf-422	108	27	%	%	NOUN
gujaf-422	108	28	level	level	NOUN
gujaf-422	108	29	.	.	PUNCT
gujaf-422	109	1	this	this	PRON
gujaf-422	109	2	suggests	suggest	VERB
gujaf-422	109	3	that	that	SCONJ
gujaf-422	109	4	the	the	DET
gujaf-422	109	5	presence	presence	NOUN
gujaf-422	109	6	of	of	ADP
gujaf-422	109	7	quality	quality	NOUN
gujaf-422	109	8	financial	financial	ADJ
gujaf-422	109	9	reporting	reporting	NOUN
gujaf-422	109	10	would	would	AUX
gujaf-422	109	11	contribute	contribute	VERB
gujaf-422	109	12	immensely	immensely	ADV
gujaf-422	109	13	to	to	ADP
gujaf-422	109	14	higher	high	ADJ
gujaf-422	109	15	level	level	NOUN
gujaf-422	109	16	of	of	ADP
gujaf-422	109	17	investment	investment	NOUN
gujaf-422	109	18	decision	decision	NOUN
gujaf-422	109	19	dynamics	dynamic	NOUN
gujaf-422	109	20	.	.	PUNCT
gujaf-422	110	1	constant	constant	ADJ
gujaf-422	110	2	variance	variance	NOUN
gujaf-422	110	3	the	the	DET
gujaf-422	110	4	variance	variance	NOUN
gujaf-422	110	5	of	of	ADP
gujaf-422	110	6	error	error	NOUN
gujaf-422	110	7	term	term	NOUN
gujaf-422	110	8	is	be	AUX
gujaf-422	110	9	expected	expect	VERB
gujaf-422	110	10	to	to	PART
gujaf-422	110	11	be	be	AUX
gujaf-422	110	12	constant	constant	ADJ
gujaf-422	110	13	for	for	ADP
gujaf-422	110	14	each	each	DET
gujaf-422	110	15	observation	observation	NOUN
gujaf-422	110	16	or	or	CCONJ
gujaf-422	110	17	a	a	DET
gujaf-422	110	18	range	range	NOUN
gujaf-422	110	19	of	of	ADP
gujaf-422	110	20	observations	observation	NOUN
gujaf-422	110	21	which	which	PRON
gujaf-422	110	22	is	be	AUX
gujaf-422	110	23	known	know	VERB
gujaf-422	110	24	as	as	ADP
gujaf-422	110	25	homoscedasticity	homoscedasticity	NOUN
gujaf-422	110	26	.	.	PUNCT
gujaf-422	111	1	whenever	whenever	SCONJ
gujaf-422	111	2	there	there	PRON
gujaf-422	111	3	occurs	occur	VERB
gujaf-422	111	4	a	a	DET
gujaf-422	111	5	change	change	NOUN
gujaf-422	111	6	on	on	ADP
gujaf-422	111	7	the	the	DET
gujaf-422	111	8	variance	variance	NOUN
gujaf-422	111	9	,	,	PUNCT
gujaf-422	111	10	it	it	PRON
gujaf-422	111	11	tends	tend	VERB
gujaf-422	111	12	to	to	PART
gujaf-422	111	13	reduce	reduce	VERB
gujaf-422	111	14	the	the	DET
gujaf-422	111	15	precision	precision	NOUN
gujaf-422	111	16	of	of	ADP
gujaf-422	111	17	the	the	DET
gujaf-422	111	18	estimation	estimation	NOUN
gujaf-422	111	19	in	in	ADP
gujaf-422	111	20	ordinary	ordinary	ADJ
gujaf-422	111	21	least	least	ADJ
gujaf-422	111	22	square	square	ADJ
gujaf-422	111	23	(	(	PUNCT
gujaf-422	111	24	ols	ol	NOUN
gujaf-422	111	25	)	)	PUNCT
gujaf-422	111	26	linear	linear	PROPN
gujaf-422	111	27	regression	regression	NOUN
gujaf-422	111	28	.	.	PUNCT
gujaf-422	112	1	hence	hence	ADV
gujaf-422	112	2	the	the	DET
gujaf-422	112	3	study	study	NOUN
gujaf-422	112	4	used	use	VERB
gujaf-422	112	5	the	the	DET
gujaf-422	112	6	arch	arch	ADJ
gujaf-422	112	7	test	test	NOUN
gujaf-422	112	8	for	for	ADP
gujaf-422	112	9	the	the	DET
gujaf-422	112	10	heteroscedasticity	heteroscedasticity	NOUN
gujaf-422	112	11	of	of	ADP
gujaf-422	112	12	the	the	DET
gujaf-422	112	13	residuals	residual	NOUN
gujaf-422	112	14	as	as	SCONJ
gujaf-422	112	15	presented	present	VERB
gujaf-422	112	16	in	in	ADP
gujaf-422	112	17	the	the	DET
gujaf-422	112	18	table	table	NOUN
gujaf-422	112	19	below	below	ADV
gujaf-422	112	20	.	.	PUNCT
gujaf-422	113	1	table	table	NOUN
gujaf-422	113	2	5	5	NUM
gujaf-422	113	3	:	:	PUNCT
gujaf-422	113	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-422	113	5	test	test	NOUN
gujaf-422	113	6	:	:	PUNCT
gujaf-422	113	7	arch	arch	VERB
gujaf-422	113	8	f	f	X
gujaf-422	113	9	-	-	PUNCT
gujaf-422	113	10	statistic	statistic	ADJ
gujaf-422	113	11	0.012639	0.012639	NUM
gujaf-422	113	12	prob	prob	NOUN
gujaf-422	113	13	.	.	PUNCT
gujaf-422	114	1	f(2,134	f(2,134	X
gujaf-422	114	2	)	)	PUNCT
gujaf-422	114	3	0.9874	0.9874	NUM
gujaf-422	114	4	obs*r	obs*r	NOUN
gujaf-422	114	5	-	-	PUNCT
gujaf-422	114	6	squared	square	VERB
gujaf-422	114	7	0.025839	0.025839	NUM
gujaf-422	114	8	prob	prob	NOUN
gujaf-422	114	9	.	.	PUNCT
gujaf-422	115	1	chi	chi	ADJ
gujaf-422	115	2	-	-	PUNCT
gujaf-422	115	3	square(2	square(2	PROPN
gujaf-422	115	4	)	)	PUNCT
gujaf-422	115	5	0.9872	0.9872	NUM
gujaf-422	115	6	source	source	NOUN
gujaf-422	115	7	:	:	PUNCT
gujaf-422	115	8	researcher	researcher	NOUN
gujaf-422	115	9	’s	’s	PART
gujaf-422	115	10	compilation	compilation	NOUN
gujaf-422	115	11	(	(	PUNCT
gujaf-422	115	12	2024	2024	NUM
gujaf-422	115	13	)	)	PUNCT
gujaf-422	115	14	heteroscedasticity	heteroscedasticity	NOUN
gujaf-422	115	15	test	test	NOUN
gujaf-422	115	16	has	have	VERB
gujaf-422	115	17	a	a	DET
gujaf-422	115	18	decision	decision	NOUN
gujaf-422	115	19	rule	rule	NOUN
gujaf-422	115	20	that	that	SCONJ
gujaf-422	115	21	there	there	PRON
gujaf-422	115	22	is	be	VERB
gujaf-422	115	23	no	no	DET
gujaf-422	115	24	heteroscedasticity	heteroscedasticity	NOUN
gujaf-422	115	25	if	if	SCONJ
gujaf-422	115	26	the	the	DET
gujaf-422	115	27	probability	probability	NOUN
gujaf-422	115	28	of	of	ADP
gujaf-422	115	29	f	f	NOUN
gujaf-422	115	30	-	-	PUNCT
gujaf-422	115	31	statistic	statistic	ADJ
gujaf-422	115	32	value	value	NOUN
gujaf-422	115	33	is	be	AUX
gujaf-422	115	34	greater	great	ADJ
gujaf-422	115	35	than	than	ADP
gujaf-422	115	36	the	the	DET
gujaf-422	115	37	critical	critical	ADJ
gujaf-422	115	38	value	value	NOUN
gujaf-422	115	39	at	at	ADP
gujaf-422	115	40	5	5	NUM
gujaf-422	115	41	%	%	NOUN
gujaf-422	115	42	level	level	NOUN
gujaf-422	115	43	.	.	PUNCT
gujaf-422	116	1	the	the	DET
gujaf-422	116	2	table	table	NOUN
gujaf-422	116	3	4.5	4.5	NUM
gujaf-422	116	4	above	above	ADV
gujaf-422	116	5	indicates	indicate	VERB
gujaf-422	116	6	that	that	SCONJ
gujaf-422	116	7	probability	probability	NOUN
gujaf-422	116	8	value	value	NOUN
gujaf-422	116	9	of	of	ADP
gujaf-422	116	10	0.9874	0.9874	NUM
gujaf-422	116	11	is	be	AUX
gujaf-422	116	12	greater	great	ADJ
gujaf-422	116	13	than	than	ADP
gujaf-422	116	14	the	the	DET
gujaf-422	116	15	critical	critical	ADJ
gujaf-422	116	16	value	value	NOUN
gujaf-422	116	17	of	of	ADP
gujaf-422	116	18	0.05	0.05	NUM
gujaf-422	116	19	.	.	PUNCT
gujaf-422	117	1	therefore	therefore	ADV
gujaf-422	117	2	,	,	PUNCT
gujaf-422	117	3	we	we	PRON
gujaf-422	117	4	conclude	conclude	VERB
gujaf-422	117	5	that	that	SCONJ
gujaf-422	117	6	there	there	PRON
gujaf-422	117	7	is	be	VERB
gujaf-422	117	8	no	no	DET
gujaf-422	117	9	heteroscedasticity	heteroscedasticity	NOUN
gujaf-422	117	10	,	,	PUNCT
gujaf-422	117	11	which	which	PRON
gujaf-422	117	12	means	mean	VERB
gujaf-422	117	13	there	there	PRON
gujaf-422	117	14	is	be	VERB
gujaf-422	117	15	a	a	DET
gujaf-422	117	16	constant	constant	ADJ
gujaf-422	117	17	variance	variance	NOUN
gujaf-422	117	18	.	.	PUNCT
gujaf-422	118	1	the	the	DET
gujaf-422	118	2	study	study	NOUN
gujaf-422	118	3	employed	employ	VERB
gujaf-422	118	4	ramsey	ramsey	PROPN
gujaf-422	118	5	reset	reset	NOUN
gujaf-422	118	6	test	test	NOUN
gujaf-422	118	7	to	to	PART
gujaf-422	118	8	check	check	VERB
gujaf-422	118	9	for	for	ADP
gujaf-422	118	10	the	the	DET
gujaf-422	118	11	presence	presence	NOUN
gujaf-422	118	12	of	of	ADP
gujaf-422	118	13	non	non	ADJ
gujaf-422	118	14	-	-	ADJ
gujaf-422	118	15	linear	linear	ADJ
gujaf-422	118	16	independent	independent	ADJ
gujaf-422	118	17	variable	variable	ADJ
gujaf-422	118	18	combinations	combination	NOUN
gujaf-422	118	19	or	or	CCONJ
gujaf-422	118	20	miss	miss	NOUN
gujaf-422	118	21	-	-	PUNCT
gujaf-422	118	22	specification	specification	NOUN
gujaf-422	118	23	in	in	ADP
gujaf-422	118	24	the	the	DET
gujaf-422	118	25	model	model	NOUN
gujaf-422	118	26	as	as	SCONJ
gujaf-422	118	27	presented	present	VERB
gujaf-422	118	28	in	in	ADP
gujaf-422	118	29	the	the	DET
gujaf-422	118	30	table	table	NOUN
gujaf-422	118	31	below	below	ADV
gujaf-422	118	32	.	.	PUNCT
gujaf-422	119	1	table	table	NOUN
gujaf-422	119	2	6	6	NUM
gujaf-422	119	3	:	:	PUNCT
gujaf-422	119	4	ramsey	ramsey	PROPN
gujaf-422	119	5	reset	reset	NOUN
gujaf-422	119	6	test	test	NOUN
gujaf-422	119	7	value	value	NOUN
gujaf-422	119	8	df	df	PROPN
gujaf-422	119	9	probability	probability	NOUN
gujaf-422	119	10	t	t	PROPN
gujaf-422	119	11	-	-	PUNCT
gujaf-422	119	12	statistic	statistic	NOUN
gujaf-422	119	13	0.539952	0.539952	NUM
gujaf-422	119	14	137	137	NUM
gujaf-422	119	15	0.5901	0.5901	NUM
gujaf-422	119	16	f	f	X
gujaf-422	119	17	-	-	PUNCT
gujaf-422	119	18	statistic	statistic	ADJ
gujaf-422	119	19	0.291548	0.291548	NUM
gujaf-422	119	20	(	(	PUNCT
gujaf-422	119	21	1	1	NUM
gujaf-422	119	22	,	,	PUNCT
gujaf-422	119	23	137	137	NUM
gujaf-422	119	24	)	)	PUNCT
gujaf-422	119	25	0.5901	0.5901	NUM
gujaf-422	119	26	likelihood	likelihood	NOUN
gujaf-422	119	27	ratio	ratio	NOUN
gujaf-422	119	28	0.299742	0.299742	NUM
gujaf-422	119	29	1	1	NUM
gujaf-422	119	30	0.5840	0.5840	NUM
gujaf-422	119	31	source	source	NOUN
gujaf-422	119	32	:	:	PUNCT
gujaf-422	119	33	researcher	researcher	NOUN
gujaf-422	119	34	’s	’s	PART
gujaf-422	119	35	compilation	compilation	NOUN
gujaf-422	119	36	(	(	PUNCT
gujaf-422	119	37	2024	2024	NUM
gujaf-422	119	38	)	)	PUNCT
gujaf-422	119	39	gusau	gusau	ADJ
gujaf-422	119	40	journal	journal	NOUN
gujaf-422	119	41	of	of	ADP
gujaf-422	119	42	accounting	accounting	NOUN
gujaf-422	119	43	and	and	CCONJ
gujaf-422	119	44	finance	finance	NOUN
gujaf-422	119	45	,	,	PUNCT
gujaf-422	119	46	vol.6	vol.6	PROPN
gujaf-422	119	47	,	,	PUNCT
gujaf-422	119	48	issue	issue	NOUN
gujaf-422	119	49	2	2	NUM
gujaf-422	119	50	,	,	PUNCT
gujaf-422	119	51	april	april	PROPN
gujaf-422	119	52	,	,	PUNCT
gujaf-422	119	53	2025	2025	NUM
gujaf-422	119	54	163	163	NUM
gujaf-422	119	55	the	the	DET
gujaf-422	119	56	table	table	NOUN
gujaf-422	119	57	4.6	4.6	NUM
gujaf-422	119	58	above	above	ADV
gujaf-422	119	59	is	be	AUX
gujaf-422	119	60	the	the	DET
gujaf-422	119	61	result	result	NOUN
gujaf-422	119	62	of	of	ADP
gujaf-422	119	63	the	the	DET
gujaf-422	119	64	test	test	NOUN
gujaf-422	119	65	for	for	ADP
gujaf-422	119	66	miss	miss	NOUN
gujaf-422	119	67	-	-	PUNCT
gujaf-422	119	68	specification	specification	NOUN
gujaf-422	119	69	or	or	CCONJ
gujaf-422	119	70	omitted	omit	VERB
gujaf-422	119	71	variables	variable	NOUN
gujaf-422	119	72	done	do	VERB
gujaf-422	119	73	with	with	ADP
gujaf-422	119	74	the	the	DET
gujaf-422	119	75	help	help	NOUN
gujaf-422	119	76	of	of	ADP
gujaf-422	119	77	ramsey	ramsey	PROPN
gujaf-422	119	78	reset	reset	PROPN
gujaf-422	119	79	test	test	NOUN
gujaf-422	119	80	,	,	PUNCT
gujaf-422	119	81	which	which	PRON
gujaf-422	119	82	provides	provide	VERB
gujaf-422	119	83	the	the	DET
gujaf-422	119	84	probability	probability	NOUN
gujaf-422	119	85	value	value	NOUN
gujaf-422	119	86	of	of	ADP
gujaf-422	119	87	0.5901	0.5901	NUM
gujaf-422	119	88	and	and	CCONJ
gujaf-422	119	89	,	,	PUNCT
gujaf-422	119	90	this	this	PRON
gujaf-422	119	91	implies	imply	VERB
gujaf-422	119	92	that	that	SCONJ
gujaf-422	119	93	the	the	DET
gujaf-422	119	94	model	model	NOUN
gujaf-422	119	95	has	have	VERB
gujaf-422	119	96	no	no	DET
gujaf-422	119	97	omitted	omit	VERB
gujaf-422	119	98	variables	variable	NOUN
gujaf-422	119	99	and	and	CCONJ
gujaf-422	119	100	the	the	DET
gujaf-422	119	101	model	model	NOUN
gujaf-422	119	102	is	be	AUX
gujaf-422	119	103	well	well	ADV
gujaf-422	119	104	specified	specify	VERB
gujaf-422	119	105	.	.	PUNCT
gujaf-422	120	1	discussion	discussion	NOUN
gujaf-422	120	2	of	of	ADP
gujaf-422	120	3	results	result	NOUN
gujaf-422	120	4	the	the	DET
gujaf-422	120	5	result	result	NOUN
gujaf-422	120	6	above	above	ADV
gujaf-422	120	7	shows	show	VERB
gujaf-422	120	8	that	that	SCONJ
gujaf-422	120	9	timeliness	timeliness	NOUN
gujaf-422	120	10	of	of	ADP
gujaf-422	120	11	financial	financial	ADJ
gujaf-422	120	12	reporting	reporting	NOUN
gujaf-422	120	13	has	have	VERB
gujaf-422	120	14	a	a	DET
gujaf-422	120	15	negative	negative	ADJ
gujaf-422	120	16	and	and	CCONJ
gujaf-422	120	17	statistical	statistical	ADJ
gujaf-422	120	18	significant	significant	ADJ
gujaf-422	120	19	relationship	relationship	NOUN
gujaf-422	120	20	with	with	ADP
gujaf-422	120	21	investment	investment	NOUN
gujaf-422	120	22	decision	decision	NOUN
gujaf-422	120	23	dynamics	dynamic	NOUN
gujaf-422	120	24	of	of	ADP
gujaf-422	120	25	money	money	NOUN
gujaf-422	120	26	deposit	deposit	NOUN
gujaf-422	120	27	banks	bank	NOUN
gujaf-422	120	28	in	in	ADP
gujaf-422	120	29	nigeria	nigeria	PROPN
gujaf-422	120	30	1	1	NUM
gujaf-422	120	31	%	%	NOUN
gujaf-422	120	32	level	level	NOUN
gujaf-422	120	33	.	.	PUNCT
gujaf-422	121	1	the	the	DET
gujaf-422	121	2	result	result	NOUN
gujaf-422	121	3	is	be	AUX
gujaf-422	121	4	consistent	consistent	ADJ
gujaf-422	121	5	with	with	ADP
gujaf-422	121	6	the	the	DET
gujaf-422	121	7	findings	finding	NOUN
gujaf-422	121	8	of	of	ADP
gujaf-422	121	9	abiloro	abiloro	NOUN
gujaf-422	121	10	and	and	CCONJ
gujaf-422	121	11	lodikero	lodikero	NOUN
gujaf-422	121	12	(	(	PUNCT
gujaf-422	121	13	2023	2023	NUM
gujaf-422	121	14	)	)	PUNCT
gujaf-422	121	15	the	the	DET
gujaf-422	121	16	relationship	relationship	NOUN
gujaf-422	121	17	between	between	ADP
gujaf-422	121	18	financial	financial	ADJ
gujaf-422	121	19	reporting	reporting	NOUN
gujaf-422	121	20	quality	quality	NOUN
gujaf-422	121	21	and	and	CCONJ
gujaf-422	121	22	investment	investment	NOUN
gujaf-422	121	23	decision	decision	NOUN
gujaf-422	121	24	that	that	SCONJ
gujaf-422	121	25	financialreporting	financialreporte	VERB
gujaf-422	121	26	timeliness	timeliness	NOUN
gujaf-422	121	27	and	and	CCONJ
gujaf-422	121	28	board	board	NOUN
gujaf-422	121	29	financial	financial	ADJ
gujaf-422	121	30	expertise	expertise	NOUN
gujaf-422	121	31	had	have	VERB
gujaf-422	121	32	a	a	DET
gujaf-422	121	33	significant	significant	ADJ
gujaf-422	121	34	positive	positive	ADJ
gujaf-422	121	35	relationship	relationship	NOUN
gujaf-422	121	36	with	with	ADP
gujaf-422	121	37	investment	investment	NOUN
gujaf-422	121	38	decision	decision	NOUN
gujaf-422	121	39	at	at	ADP
gujaf-422	121	40	a	a	DET
gujaf-422	121	41	5	5	NUM
gujaf-422	121	42	%	%	NOUN
gujaf-422	121	43	level	level	NOUN
gujaf-422	121	44	of	of	ADP
gujaf-422	121	45	significance	significance	NOUN
gujaf-422	121	46	.	.	PUNCT
gujaf-422	122	1	financial	financial	ADJ
gujaf-422	122	2	reporting	reporting	NOUN
gujaf-422	122	3	quality	quality	NOUN
gujaf-422	122	4	has	have	VERB
gujaf-422	122	5	positive	positive	ADJ
gujaf-422	122	6	and	and	CCONJ
gujaf-422	122	7	statistical	statistical	ADJ
gujaf-422	122	8	significant	significant	ADJ
gujaf-422	122	9	relationship	relationship	NOUN
gujaf-422	122	10	with	with	ADP
gujaf-422	122	11	investment	investment	NOUN
gujaf-422	122	12	decision	decision	NOUN
gujaf-422	122	13	dynamics	dynamic	NOUN
gujaf-422	122	14	of	of	ADP
gujaf-422	122	15	money	money	NOUN
gujaf-422	122	16	deposit	deposit	NOUN
gujaf-422	122	17	banks	bank	NOUN
gujaf-422	122	18	in	in	ADP
gujaf-422	122	19	nigeria	nigeria	PROPN
gujaf-422	122	20	5	5	NUM
gujaf-422	122	21	%	%	NOUN
gujaf-422	122	22	level	level	NOUN
gujaf-422	122	23	.	.	PUNCT
gujaf-422	123	1	the	the	DET
gujaf-422	123	2	result	result	NOUN
gujaf-422	123	3	is	be	AUX
gujaf-422	123	4	consistent	consistent	ADJ
gujaf-422	123	5	with	with	ADP
gujaf-422	123	6	the	the	DET
gujaf-422	123	7	findings	finding	NOUN
gujaf-422	123	8	of	of	ADP
gujaf-422	123	9	ajayi	ajayi	NOUN
gujaf-422	123	10	-	-	PUNCT
gujaf-422	123	11	owoeye	owoeye	NOUN
gujaf-422	123	12	,	,	PUNCT
gujaf-422	123	13	et	et	PROPN
gujaf-422	123	14	al	al	PROPN
gujaf-422	123	15	(	(	PUNCT
gujaf-422	123	16	2022	2022	NUM
gujaf-422	123	17	)	)	PUNCT
gujaf-422	123	18	the	the	DET
gujaf-422	123	19	effect	effect	NOUN
gujaf-422	123	20	of	of	ADP
gujaf-422	123	21	fr	fr	PROPN
gujaf-422	123	22	quality	quality	NOUN
gujaf-422	123	23	on	on	ADP
gujaf-422	123	24	investment	investment	NOUN
gujaf-422	123	25	decision	decision	NOUN
gujaf-422	123	26	in	in	ADP
gujaf-422	123	27	nigerian	nigerian	ADJ
gujaf-422	123	28	listed	list	VERB
gujaf-422	123	29	manufacturing	manufacturing	NOUN
gujaf-422	123	30	companies	company	NOUN
gujaf-422	123	31	in	in	ADP
gujaf-422	123	32	nigeria	nigeria	PROPN
gujaf-422	123	33	that	that	SCONJ
gujaf-422	123	34	that	that	SCONJ
gujaf-422	123	35	fr	fr	PROPN
gujaf-422	123	36	quality	quality	NOUN
gujaf-422	123	37	has	have	AUX
gujaf-422	123	38	a	a	DET
gujaf-422	123	39	significant	significant	ADJ
gujaf-422	123	40	effect	effect	NOUN
gujaf-422	123	41	on	on	ADP
gujaf-422	123	42	investment	investment	NOUN
gujaf-422	123	43	decision	decision	NOUN
gujaf-422	123	44	while	while	SCONJ
gujaf-422	123	45	inconsistent	inconsistent	ADJ
gujaf-422	123	46	with	with	ADP
gujaf-422	123	47	the	the	DET
gujaf-422	123	48	findings	finding	NOUN
gujaf-422	123	49	of	of	ADP
gujaf-422	123	50	abiloro	abiloro	NOUN
gujaf-422	123	51	and	and	CCONJ
gujaf-422	123	52	lodikero	lodikero	NOUN
gujaf-422	123	53	(	(	PUNCT
gujaf-422	123	54	2023	2023	NUM
gujaf-422	123	55	)	)	PUNCT
gujaf-422	123	56	that	that	SCONJ
gujaf-422	123	57	financial	financial	ADJ
gujaf-422	123	58	reporting	reporting	NOUN
gujaf-422	123	59	verifiability	verifiability	NOUN
gujaf-422	123	60	has	have	VERB
gujaf-422	123	61	a	a	DET
gujaf-422	123	62	positive	positive	ADJ
gujaf-422	123	63	and	and	CCONJ
gujaf-422	123	64	not	not	PART
gujaf-422	123	65	significant	significant	ADJ
gujaf-422	123	66	relationship	relationship	NOUN
gujaf-422	123	67	with	with	ADP
gujaf-422	123	68	investment	investment	NOUN
gujaf-422	123	69	decision	decision	NOUN
gujaf-422	123	70	.	.	PUNCT
gujaf-422	124	1	5.0	5.0	NUM
gujaf-422	124	2	conclusions	conclusion	NOUN
gujaf-422	124	3	and	and	CCONJ
gujaf-422	124	4	recommendations	recommendation	NOUN
gujaf-422	124	5	thisstudyexaminedtherelationship	thisstudyexaminedtherelationship	VERB
gujaf-422	124	6	between	between	ADP
gujaf-422	124	7	timeliness	timeliness	NOUN
gujaf-422	124	8	offinancialreporting	offinancialreporte	VERB
gujaf-422	124	9	andinvestmentdecisionsofquoteddepositmoney	andinvestmentdecisionsofquoteddepositmoney	ADJ
gujaf-422	124	10	banks	bank	NOUN
gujaf-422	124	11	in	in	ADP
gujaf-422	124	12	nigeria	nigeria	PROPN
gujaf-422	124	13	.	.	PUNCT
gujaf-422	125	1	data	datum	NOUN
gujaf-422	125	2	were	be	AUX
gujaf-422	125	3	sourced	source	VERB
gujaf-422	125	4	from	from	ADP
gujaf-422	125	5	the	the	DET
gujaf-422	125	6	annual	annual	ADJ
gujaf-422	125	7	reports	report	NOUN
gujaf-422	125	8	and	and	CCONJ
gujaf-422	125	9	accounts	account	NOUN
gujaf-422	125	10	of	of	ADP
gujaf-422	125	11	the	the	DET
gujaf-422	125	12	sampledbanks	sampledbank	NOUN
gujaf-422	125	13	for	for	ADP
gujaf-422	125	14	the	the	DET
gujaf-422	125	15	period	period	NOUN
gujaf-422	125	16	of	of	ADP
gujaf-422	125	17	2012	2012	NUM
gujaf-422	125	18	to	to	ADP
gujaf-422	125	19	2023.the	2023.the	DET
gujaf-422	125	20	timely	timely	ADJ
gujaf-422	125	21	disclosure	disclosure	NOUN
gujaf-422	125	22	of	of	ADP
gujaf-422	125	23	accounting	accounting	NOUN
gujaf-422	125	24	information	information	NOUN
gujaf-422	125	25	is	be	AUX
gujaf-422	125	26	critical	critical	ADJ
gujaf-422	125	27	for	for	ADP
gujaf-422	125	28	financialreportingquality	financialreportingquality	NOUN
gujaf-422	125	29	the	the	DET
gujaf-422	125	30	drives	drive	VERB
gujaf-422	125	31	the	the	DET
gujaf-422	125	32	investment	investment	NOUN
gujaf-422	125	33	decision	decision	NOUN
gujaf-422	125	34	of	of	ADP
gujaf-422	125	35	the	the	DET
gujaf-422	125	36	relevant	relevant	ADJ
gujaf-422	125	37	stakeholders	stakeholder	NOUN
gujaf-422	125	38	.	.	PUNCT
gujaf-422	126	1	the	the	DET
gujaf-422	126	2	ols	ols	PROPN
gujaf-422	126	3	result	result	NOUN
gujaf-422	126	4	shows	show	VERB
gujaf-422	126	5	that	that	SCONJ
gujaf-422	126	6	timeliness	timeliness	NOUN
gujaf-422	126	7	of	of	ADP
gujaf-422	126	8	financial	financial	ADJ
gujaf-422	126	9	reporting	reporting	NOUN
gujaf-422	126	10	has	have	VERB
gujaf-422	126	11	a	a	DET
gujaf-422	126	12	negative	negative	ADJ
gujaf-422	126	13	and	and	CCONJ
gujaf-422	126	14	statistical	statistical	ADJ
gujaf-422	126	15	significant	significant	ADJ
gujaf-422	126	16	relationship	relationship	NOUN
gujaf-422	126	17	with	with	ADP
gujaf-422	126	18	investment	investment	NOUN
gujaf-422	126	19	decision	decision	NOUN
gujaf-422	126	20	dynamics	dynamic	NOUN
gujaf-422	126	21	of	of	ADP
gujaf-422	126	22	money	money	NOUN
gujaf-422	126	23	deposit	deposit	NOUN
gujaf-422	126	24	banks	bank	NOUN
gujaf-422	126	25	in	in	ADP
gujaf-422	126	26	nigeria	nigeria	PROPN
gujaf-422	126	27	1	1	NUM
gujaf-422	126	28	%	%	NOUN
gujaf-422	126	29	level	level	NOUN
gujaf-422	126	30	and	and	CCONJ
gujaf-422	126	31	financial	financial	ADJ
gujaf-422	126	32	reporting	reporting	NOUN
gujaf-422	126	33	quality	quality	NOUN
gujaf-422	126	34	has	have	VERB
gujaf-422	126	35	positive	positive	ADJ
gujaf-422	126	36	and	and	CCONJ
gujaf-422	126	37	statistical	statistical	ADJ
gujaf-422	126	38	significant	significant	ADJ
gujaf-422	126	39	relationship	relationship	NOUN
gujaf-422	126	40	with	with	ADP
gujaf-422	126	41	investment	investment	NOUN
gujaf-422	126	42	decision	decision	NOUN
gujaf-422	126	43	dynamics	dynamic	NOUN
gujaf-422	126	44	of	of	ADP
gujaf-422	126	45	money	money	NOUN
gujaf-422	126	46	deposit	deposit	NOUN
gujaf-422	126	47	banks	bank	NOUN
gujaf-422	126	48	in	in	ADP
gujaf-422	126	49	nigeria	nigeria	PROPN
gujaf-422	126	50	5	5	NUM
gujaf-422	126	51	%	%	NOUN
gujaf-422	126	52	level	level	NOUN
gujaf-422	126	53	.	.	PUNCT
gujaf-422	127	1	recommendations	recommendation	NOUN
gujaf-422	127	2	based	base	VERB
gujaf-422	127	3	on	on	ADP
gujaf-422	127	4	the	the	DET
gujaf-422	127	5	empirical	empirical	ADJ
gujaf-422	127	6	results	result	NOUN
gujaf-422	127	7	,	,	PUNCT
gujaf-422	127	8	the	the	DET
gujaf-422	127	9	study	study	NOUN
gujaf-422	127	10	therefore	therefore	ADV
gujaf-422	127	11	recommends	recommend	VERB
gujaf-422	127	12	that	that	SCONJ
gujaf-422	127	13	:	:	PUNCT
gujaf-422	127	14	i.	i.	NOUN
gujaf-422	127	15	the	the	DET
gujaf-422	127	16	stakeholders	stakeholder	NOUN
gujaf-422	127	17	of	of	ADP
gujaf-422	127	18	depositmoney	depositmoney	NOUN
gujaf-422	127	19	banks	bank	NOUN
gujaf-422	127	20	in	in	ADP
gujaf-422	127	21	nigeria	nigeria	PROPN
gujaf-422	127	22	should	should	AUX
gujaf-422	127	23	set	set	VERB
gujaf-422	127	24	a	a	DET
gujaf-422	127	25	time	time	NOUN
gujaf-422	127	26	limit	limit	NOUN
gujaf-422	127	27	of	of	ADP
gujaf-422	127	28	90	90	NUM
gujaf-422	127	29	days	day	NOUN
gujaf-422	127	30	for	for	SCONJ
gujaf-422	127	31	the	the	DET
gujaf-422	127	32	managing	manage	VERB
gujaf-422	127	33	director	director	NOUN
gujaf-422	127	34	to	to	PART
gujaf-422	127	35	present	present	VERB
gujaf-422	127	36	the	the	DET
gujaf-422	127	37	financial	financial	ADJ
gujaf-422	127	38	report	report	NOUN
gujaf-422	127	39	and	and	CCONJ
gujaf-422	127	40	accounts	account	VERB
gujaf-422	127	41	for	for	SCONJ
gujaf-422	127	42	the	the	DET
gujaf-422	127	43	external	external	ADJ
gujaf-422	127	44	auditors	auditor	NOUN
gujaf-422	127	45	to	to	PART
gujaf-422	127	46	report	report	VERB
gujaf-422	127	47	timely	timely	ADV
gujaf-422	127	48	since	since	SCONJ
gujaf-422	127	49	timeliness	timeliness	NOUN
gujaf-422	127	50	of	of	ADP
gujaf-422	127	51	financial	financial	ADJ
gujaf-422	127	52	reporting	reporting	NOUN
gujaf-422	127	53	has	have	VERB
gujaf-422	127	54	adverse	adverse	ADJ
gujaf-422	127	55	effect	effect	NOUN
gujaf-422	127	56	on	on	ADP
gujaf-422	127	57	investment	investment	NOUN
gujaf-422	127	58	decision	decision	NOUN
gujaf-422	127	59	dynamics	dynamic	NOUN
gujaf-422	127	60	.	.	PUNCT
gujaf-422	128	1	ii	ii	PROPN
gujaf-422	128	2	.	.	PUNCT
gujaf-422	129	1	shareholders	shareholder	NOUN
gujaf-422	129	2	are	be	AUX
gujaf-422	129	3	always	always	ADV
gujaf-422	129	4	interested	interested	ADJ
gujaf-422	129	5	in	in	ADP
gujaf-422	129	6	financial	financial	ADJ
gujaf-422	129	7	reporting	reporting	NOUN
gujaf-422	129	8	quality	quality	NOUN
gujaf-422	129	9	as	as	ADP
gujaf-422	129	10	a	a	DET
gujaf-422	129	11	mechanism	mechanism	NOUN
gujaf-422	129	12	for	for	ADP
gujaf-422	129	13	recording	record	VERB
gujaf-422	129	14	accurate	accurate	ADJ
gujaf-422	129	15	,	,	PUNCT
gujaf-422	129	16	realistic	realistic	ADJ
gujaf-422	129	17	,	,	PUNCT
gujaf-422	129	18	complete	complete	ADJ
gujaf-422	129	19	and	and	CCONJ
gujaf-422	129	20	timely	timely	ADJ
gujaf-422	129	21	reports	report	NOUN
gujaf-422	129	22	and	and	CCONJ
gujaf-422	129	23	accounts	account	NOUN
gujaf-422	129	24	that	that	PRON
gujaf-422	129	25	become	become	VERB
gujaf-422	129	26	the	the	DET
gujaf-422	129	27	driving	drive	VERB
gujaf-422	129	28	force	force	NOUN
gujaf-422	129	29	of	of	ADP
gujaf-422	129	30	investment	investment	NOUN
gujaf-422	129	31	decisions	decision	NOUN
gujaf-422	129	32	for	for	ADP
gujaf-422	129	33	positive	positive	ADJ
gujaf-422	129	34	wealth	wealth	NOUN
gujaf-422	129	35	maximization	maximization	NOUN
gujaf-422	129	36	.	.	PUNCT
gujaf-422	130	1	references	reference	NOUN
gujaf-422	130	2	abiahu	abiahu	PROPN
gujaf-422	130	3	,	,	PUNCT
gujaf-422	130	4	m.c	m.c	PROPN
gujaf-422	130	5	.	.	PROPN
gujaf-422	130	6	,	,	PUNCT
gujaf-422	130	7	&	&	CCONJ
gujaf-422	130	8	amahalu	amahalu	PROPN
gujaf-422	130	9	,	,	PUNCT
gujaf-422	130	10	n.n	n.n	PROPN
gujaf-422	130	11	.	.	PROPN
gujaf-422	130	12	(	(	PUNCT
gujaf-422	130	13	2017	2017	NUM
gujaf-422	130	14	)	)	PUNCT
gujaf-422	130	15	.	.	PUNCT
gujaf-422	131	1	business	business	NOUN
gujaf-422	131	2	combination	combination	NOUN
gujaf-422	131	3	and	and	CCONJ
gujaf-422	131	4	key	key	ADJ
gujaf-422	131	5	performance	performance	NOUN
gujaf-422	131	6	of	of	ADP
gujaf-422	131	7	quoted	quote	VERB
gujaf-422	131	8	deposit	deposit	NOUN
gujaf-422	131	9	money	money	NOUN
gujaf-422	131	10	banks	bank	NOUN
gujaf-422	131	11	in	in	ADP
gujaf-422	131	12	nigeria	nigeria	PROPN
gujaf-422	131	13	.	.	PUNCT
gujaf-422	132	1	paper	paper	NOUN
gujaf-422	132	2	presented	present	VERB
gujaf-422	132	3	at	at	ADP
gujaf-422	132	4	the	the	DET
gujaf-422	132	5	3rd	3rd	ADJ
gujaf-422	132	6	annual	annual	ADJ
gujaf-422	132	7	institute	institute	NOUN
gujaf-422	132	8	of	of	ADP
gujaf-422	132	9	chartered	charter	VERB
gujaf-422	132	10	accountants	accountant	NOUN
gujaf-422	132	11	of	of	ADP
gujaf-422	132	12	nigeria	nigeria	PROPN
gujaf-422	132	13	(	(	PUNCT
gujaf-422	132	14	ican	ican	ADJ
gujaf-422	132	15	)	)	PUNCT
gujaf-422	132	16	,	,	PUNCT
gujaf-422	132	17	university	university	NOUN
gujaf-422	132	18	of	of	ADP
gujaf-422	132	19	lagos	lagos	PROPN
gujaf-422	132	20	,	,	PUNCT
gujaf-422	132	21	nigeria	nigeria	PROPN
gujaf-422	132	22	.	.	PUNCT
gujaf-422	133	1	gusau	gusau	PROPN
gujaf-422	133	2	journal	journal	PROPN
gujaf-422	133	3	of	of	ADP
gujaf-422	133	4	accounting	accounting	NOUN
gujaf-422	133	5	and	and	CCONJ
gujaf-422	133	6	finance	finance	NOUN
gujaf-422	133	7	,	,	PUNCT
gujaf-422	133	8	vol.6	vol.6	PROPN
gujaf-422	133	9	,	,	PUNCT
gujaf-422	133	10	issue	issue	NOUN
gujaf-422	133	11	2	2	NUM
gujaf-422	133	12	,	,	PUNCT
gujaf-422	133	13	april	april	PROPN
gujaf-422	133	14	,	,	PUNCT
gujaf-422	133	15	2025	2025	NUM
gujaf-422	133	16	164	164	NUM
gujaf-422	133	17	abiloro	abiloro	ADV
gujaf-422	133	18	,	,	PUNCT
gujaf-422	133	19	t.o	t.o	PROPN
gujaf-422	133	20	.	.	PROPN
gujaf-422	133	21	,	,	PUNCT
gujaf-422	133	22	&	&	CCONJ
gujaf-422	133	23	lodikero	lodikero	NOUN
gujaf-422	133	24	,	,	PUNCT
gujaf-422	133	25	o.	o.	NOUN
gujaf-422	133	26	(	(	PUNCT
gujaf-422	133	27	2023	2023	NUM
gujaf-422	133	28	)	)	PUNCT
gujaf-422	133	29	.	.	PUNCT
gujaf-422	134	1	financial	financial	ADJ
gujaf-422	134	2	reporting	reporting	NOUN
gujaf-422	134	3	quality	quality	NOUN
gujaf-422	134	4	and	and	CCONJ
gujaf-422	134	5	investment	investment	NOUN
gujaf-422	134	6	decision	decision	NOUN
gujaf-422	134	7	of	of	ADP
gujaf-422	134	8	listed	list	VERB
gujaf-422	134	9	deposit	deposit	NOUN
gujaf-422	134	10	money	money	NOUN
gujaf-422	134	11	banks	bank	NOUN
gujaf-422	134	12	in	in	ADP
gujaf-422	134	13	nigeria	nigeria	PROPN
gujaf-422	134	14	.	.	PUNCT
gujaf-422	135	1	african	african	ADJ
gujaf-422	135	2	journal	journal	PROPN
gujaf-422	135	3	of	of	ADP
gujaf-422	135	4	business	business	NOUN
gujaf-422	135	5	and	and	CCONJ
gujaf-422	135	6	economic	economic	ADJ
gujaf-422	135	7	development	development	NOUN
gujaf-422	135	8	,	,	PUNCT
gujaf-422	135	9	3(8	3(8	NUM
gujaf-422	135	10	)	)	PUNCT
gujaf-422	135	11	,	,	PUNCT
gujaf-422	135	12	1	1	NUM
gujaf-422	135	13	-	-	SYM
gujaf-422	135	14	15	15	NUM
gujaf-422	135	15	.	.	PUNCT
gujaf-422	136	1	ajayi	ajayi	NOUN
gujaf-422	136	2	-	-	PUNCT
gujaf-422	136	3	owoeye	owoeye	NOUN
gujaf-422	136	4	,	,	PUNCT
gujaf-422	136	5	a.	a.	NOUN
gujaf-422	136	6	o.	o.	PROPN
gujaf-422	136	7	,	,	PUNCT
gujaf-422	136	8	akinwunmi	akinwunmi	PROPN
gujaf-422	136	9	,	,	PUNCT
gujaf-422	136	10	a.	a.	PROPN
gujaf-422	136	11	j.	j.	PROPN
gujaf-422	136	12	,	,	PUNCT
gujaf-422	136	13	olayinka	olayinka	PROPN
gujaf-422	136	14	,	,	PUNCT
gujaf-422	136	15	i.	i.	NOUN
gujaf-422	136	16	m.	m.	PROPN
gujaf-422	136	17	,	,	PUNCT
gujaf-422	136	18	&	&	CCONJ
gujaf-422	136	19	pelemo	pelemo	PROPN
gujaf-422	136	20	,	,	PUNCT
gujaf-422	136	21	m.	m.	NOUN
gujaf-422	136	22	a.	a.	NOUN
gujaf-422	136	23	(	(	PUNCT
gujaf-422	136	24	2022	2022	NUM
gujaf-422	136	25	)	)	PUNCT
gujaf-422	136	26	.	.	PUNCT
gujaf-422	137	1	financial	financial	ADJ
gujaf-422	137	2	reporting	reporting	NOUN
gujaf-422	137	3	quality	quality	NOUN
gujaf-422	137	4	and	and	CCONJ
gujaf-422	137	5	invest	invest	VERB
gujaf-422	137	6	decisions	decision	NOUN
gujaf-422	137	7	:	:	PUNCT
gujaf-422	137	8	evidence	evidence	NOUN
gujaf-422	137	9	from	from	ADP
gujaf-422	137	10	listed	list	VERB
gujaf-422	137	11	manufacturing	manufacturing	NOUN
gujaf-422	137	12	companies	company	NOUN
gujaf-422	137	13	in	in	ADP
gujaf-422	137	14	nigeria	nigeria	PROPN
gujaf-422	137	15	.	.	PUNCT
gujaf-422	138	1	archives	archive	NOUN
gujaf-422	138	2	of	of	ADP
gujaf-422	138	3	business	business	NOUN
gujaf-422	138	4	research	research	NOUN
gujaf-422	138	5	,	,	PUNCT
gujaf-422	138	6	10(9	10(9	NUM
gujaf-422	138	7	)	)	PUNCT
gujaf-422	138	8	.	.	PUNCT
gujaf-422	139	1	185	185	NUM
gujaf-422	139	2	-	-	SYM
gujaf-422	139	3	201	201	NUM
gujaf-422	139	4	.	.	PUNCT
gujaf-422	139	5	amahalu	amahalu	PROPN
gujaf-422	139	6	,	,	PUNCT
gujaf-422	139	7	n.	n.	PROPN
gujaf-422	139	8	n.	n.	PROPN
gujaf-422	139	9	,	,	PUNCT
gujaf-422	139	10	abiahu	abiahu	PROPN
gujaf-422	139	11	,	,	PUNCT
gujaf-422	139	12	mary	mary	PROPN
gujaf-422	139	13	,	,	PUNCT
gujaf-422	139	14	f.c	f.c	PROPN
gujaf-422	139	15	.	.	PROPN
gujaf-422	139	16	,	,	PUNCT
gujaf-422	139	17	obi	obi	PROPN
gujaf-422	139	18	,	,	PUNCT
gujaf-422	139	19	j.c	j.c	PROPN
gujaf-422	139	20	.	.	PROPN
gujaf-422	139	21	,	,	PUNCT
gujaf-422	139	22	&	&	CCONJ
gujaf-422	139	23	nweze	nweze	PROPN
gujaf-422	139	24	,	,	PUNCT
gujaf-422	139	25	c.l	c.l	PROPN
gujaf-422	139	26	.	.	PROPN
gujaf-422	139	27	(	(	PUNCT
gujaf-422	139	28	2023	2023	NUM
gujaf-422	139	29	)	)	PUNCT
gujaf-422	139	30	.	.	PUNCT
gujaf-422	140	1	effect	effect	NOUN
gujaf-422	140	2	of	of	ADP
gujaf-422	140	3	accounting	account	VERB
gujaf-422	140	4	information	information	NOUN
gujaf-422	140	5	on	on	ADP
gujaf-422	140	6	market	market	NOUN
gujaf-422	140	7	share	share	NOUN
gujaf-422	140	8	price	price	NOUN
gujaf-422	140	9	of	of	ADP
gujaf-422	140	10	selected	select	VERB
gujaf-422	140	11	firms	firm	NOUN
gujaf-422	140	12	listed	list	VERB
gujaf-422	140	13	on	on	ADP
gujaf-422	140	14	nigeria	nigeria	PROPN
gujaf-422	140	15	stock	stock	PROPN
gujaf-422	140	16	exchange	exchange	PROPN
gujaf-422	140	17	.	.	PUNCT
gujaf-422	141	1	international	international	ADJ
gujaf-422	141	2	journal	journal	NOUN
gujaf-422	141	3	of	of	ADP
gujaf-422	141	4	recent	recent	ADJ
gujaf-422	141	5	advances	advance	NOUN
gujaf-422	141	6	in	in	ADP
gujaf-422	141	7	multidisciplinary	multidisciplinary	ADJ
gujaf-422	141	8	research	research	NOUN
gujaf-422	141	9	05(01	05(01	NOUN
gujaf-422	141	10	)	)	PUNCT
gujaf-422	141	11	,	,	PUNCT
gujaf-422	141	12	33663374	33663374	NUM
gujaf-422	141	13	.	.	PUNCT
gujaf-422	142	1	amahalu	amahalu	PROPN
gujaf-422	142	2	,	,	PUNCT
gujaf-422	142	3	n.n	n.n	PROPN
gujaf-422	142	4	.	.	PROPN
gujaf-422	142	5	,	,	PUNCT
gujaf-422	142	6	egolum	egolum	PROPN
gujaf-422	142	7	,	,	PUNCT
gujaf-422	142	8	p.u	p.u	PROPN
gujaf-422	142	9	.	.	PROPN
gujaf-422	142	10	,	,	PUNCT
gujaf-422	142	11	&	&	CCONJ
gujaf-422	142	12	obi	obi	PROPN
gujaf-422	142	13	,	,	PUNCT
gujaf-422	142	14	j.c	j.c	PROPN
gujaf-422	142	15	.	.	PROPN
gujaf-422	142	16	(	(	PUNCT
gujaf-422	142	17	2022	2022	NUM
gujaf-422	142	18	)	)	PUNCT
gujaf-422	142	19	.	.	PUNCT
gujaf-422	143	1	effect	effect	NOUN
gujaf-422	143	2	of	of	ADP
gujaf-422	143	3	auditors	auditor	NOUN
gujaf-422	143	4	’	’	PART
gujaf-422	143	5	rotation	rotation	NOUN
gujaf-422	143	6	on	on	ADP
gujaf-422	143	7	audit	audit	NOUN
gujaf-422	143	8	quality	quality	NOUN
gujaf-422	143	9	of	of	ADP
gujaf-422	143	10	quoted	quote	VERB
gujaf-422	143	11	deposit	deposit	NOUN
gujaf-422	143	12	money	money	NOUN
gujaf-422	143	13	banks	bank	NOUN
gujaf-422	143	14	in	in	ADP
gujaf-422	143	15	nigeria	nigeria	PROPN
gujaf-422	143	16	.	.	PUNCT
gujaf-422	144	1	faculty	faculty	NOUN
gujaf-422	144	2	of	of	ADP
gujaf-422	144	3	management	management	NOUN
gujaf-422	144	4	sciences	science	NOUN
gujaf-422	144	5	,	,	PUNCT
gujaf-422	144	6	2021	2021	NUM
gujaf-422	144	7	international	international	ADJ
gujaf-422	144	8	conference	conference	NOUN
gujaf-422	144	9	proceedings	proceeding	NOUN
gujaf-422	144	10	,	,	PUNCT
gujaf-422	144	11	nnamdi	nnamdi	PROPN
gujaf-422	144	12	azikiwe	azikiwe	PROPN
gujaf-422	144	13	university	university	PROPN
gujaf-422	144	14	,	,	PUNCT
gujaf-422	144	15	awka	awka	NOUN
gujaf-422	144	16	,	,	PUNCT
gujaf-422	144	17	anambra	anambra	PROPN
gujaf-422	144	18	state	state	PROPN
gujaf-422	144	19	,	,	PUNCT
gujaf-422	144	20	nigeria	nigeria	PROPN
gujaf-422	144	21	,	,	PUNCT
gujaf-422	144	22	467	467	NUM
gujaf-422	144	23	-	-	SYM
gujaf-422	144	24	479	479	NUM
gujaf-422	144	25	.	.	PUNCT
gujaf-422	145	1	amahalu	amahalu	PROPN
gujaf-422	145	2	,	,	PUNCT
gujaf-422	145	3	n.n	n.n	PROPN
gujaf-422	145	4	.	.	PROPN
gujaf-422	145	5	,	,	PUNCT
gujaf-422	145	6	okoye	okoye	PROPN
gujaf-422	145	7	,	,	PUNCT
gujaf-422	145	8	p.v	p.v	PROPN
gujaf-422	145	9	.	.	PROPN
gujaf-422	145	10	,	,	PUNCT
gujaf-422	145	11	&	&	CCONJ
gujaf-422	145	12	obi	obi	PROPN
gujaf-422	145	13	,	,	PUNCT
gujaf-422	145	14	j.c	j.c	PROPN
gujaf-422	145	15	.	.	PROPN
gujaf-422	145	16	(	(	PUNCT
gujaf-422	145	17	2019	2019	NUM
gujaf-422	145	18	)	)	PUNCT
gujaf-422	145	19	.	.	PUNCT
gujaf-422	146	1	forensic	forensic	ADJ
gujaf-422	146	2	accounting	accounting	NOUN
gujaf-422	146	3	and	and	CCONJ
gujaf-422	146	4	corporate	corporate	ADJ
gujaf-422	146	5	fraud	fraud	NOUN
gujaf-422	146	6	:	:	PUNCT
gujaf-422	146	7	evidence	evidence	NOUN
gujaf-422	146	8	from	from	ADP
gujaf-422	146	9	deposit	deposit	NOUN
gujaf-422	146	10	money	money	NOUN
gujaf-422	146	11	banks	bank	NOUN
gujaf-422	146	12	in	in	ADP
gujaf-422	146	13	awka	awka	NOUN
gujaf-422	146	14	,	,	PUNCT
gujaf-422	146	15	anambra	anambra	PROPN
gujaf-422	146	16	state	state	PROPN
gujaf-422	146	17	.	.	PUNCT
gujaf-422	147	1	faculty	faculty	NOUN
gujaf-422	147	2	of	of	ADP
gujaf-422	147	3	management	management	NOUN
gujaf-422	147	4	sciences	science	NOUN
gujaf-422	147	5	,	,	PUNCT
gujaf-422	147	6	2019	2019	NUM
gujaf-422	147	7	international	international	ADJ
gujaf-422	147	8	conference	conference	NOUN
gujaf-422	147	9	proceedings	proceeding	NOUN
gujaf-422	147	10	,	,	PUNCT
gujaf-422	147	11	nnamdi	nnamdi	PROPN
gujaf-422	147	12	azikiwe	azikiwe	PROPN
gujaf-422	147	13	university	university	PROPN
gujaf-422	147	14	,	,	PUNCT
gujaf-422	147	15	awka	awka	NOUN
gujaf-422	147	16	,	,	PUNCT
gujaf-422	147	17	anambra	anambra	PROPN
gujaf-422	147	18	state	state	PROPN
gujaf-422	147	19	,	,	PUNCT
gujaf-422	147	20	nigeria	nigeria	PROPN
gujaf-422	147	21	,	,	PUNCT
gujaf-422	147	22	450	450	NUM
gujaf-422	147	23	-	-	SYM
gujaf-422	147	24	466	466	NUM
gujaf-422	147	25	.	.	PUNCT
gujaf-422	148	1	escaloni	escaloni	PROPN
gujaf-422	148	2	,	,	PUNCT
gujaf-422	148	3	s.	s.	PROPN
gujaf-422	148	4	,	,	PUNCT
gujaf-422	148	5	&	&	CCONJ
gujaf-422	148	6	mareque	mareque	NOUN
gujaf-422	148	7	,	,	PUNCT
gujaf-422	148	8	m.	m.	NOUN
gujaf-422	148	9	(	(	PUNCT
gujaf-422	148	10	2021	2021	NUM
gujaf-422	148	11	)	)	PUNCT
gujaf-422	148	12	.	.	PUNCT
gujaf-422	149	1	audit	audit	NOUN
gujaf-422	149	2	report	report	NOUN
gujaf-422	149	3	lag	lag	NOUN
gujaf-422	149	4	.	.	PUNCT
gujaf-422	150	1	differential	differential	ADJ
gujaf-422	150	2	analysis	analysis	NOUN
gujaf-422	150	3	between	between	ADP
gujaf-422	150	4	spanish	spanish	ADJ
gujaf-422	150	5	smes	sme	NOUN
gujaf-422	150	6	and	and	CCONJ
gujaf-422	150	7	non	non	ADJ
gujaf-422	150	8	-	-	ADJ
gujaf-422	150	9	smes	sme	NOUN
gujaf-422	150	10	.	.	PUNCT
gujaf-422	151	1	sustainability	sustainability	NOUN
gujaf-422	151	2	,	,	PUNCT
gujaf-422	151	3	13	13	NUM
gujaf-422	151	4	,	,	PUNCT
gujaf-422	151	5	12830	12830	NUM
gujaf-422	151	6	.	.	PUNCT
gujaf-422	152	1	ezechukwu	ezechukwu	PROPN
gujaf-422	152	2	,	,	PUNCT
gujaf-422	152	3	b.o	b.o	PROPN
gujaf-422	152	4	.	.	PROPN
gujaf-422	152	5	,	,	PUNCT
gujaf-422	152	6	&	&	CCONJ
gujaf-422	152	7	amahalu	amahalu	PROPN
gujaf-422	152	8	,	,	PUNCT
gujaf-422	152	9	n.n	n.n	PROPN
gujaf-422	152	10	.	.	PROPN
gujaf-422	152	11	(	(	PUNCT
gujaf-422	152	12	2016	2016	NUM
gujaf-422	152	13	)	)	PUNCT
gujaf-422	152	14	.	.	PUNCT
gujaf-422	153	1	effect	effect	NOUN
gujaf-422	153	2	of	of	ADP
gujaf-422	153	3	international	international	ADJ
gujaf-422	153	4	financial	financial	ADJ
gujaf-422	153	5	reporting	reporting	NOUN
gujaf-422	153	6	standards	standard	NOUN
gujaf-422	153	7	adoption	adoption	NOUN
gujaf-422	153	8	on	on	ADP
gujaf-422	153	9	cost	cost	NOUN
gujaf-422	153	10	of	of	ADP
gujaf-422	153	11	equity	equity	NOUN
gujaf-422	153	12	capital	capital	NOUN
gujaf-422	153	13	of	of	ADP
gujaf-422	153	14	banks	bank	NOUN
gujaf-422	153	15	quoted	quote	VERB
gujaf-422	153	16	on	on	ADP
gujaf-422	153	17	nigeria	nigeria	PROPN
gujaf-422	153	18	stock	stock	PROPN
gujaf-422	153	19	exchange	exchange	PROPN
gujaf-422	153	20	.	.	PUNCT
gujaf-422	154	1	research	research	NOUN
gujaf-422	154	2	journal	journal	PROPN
gujaf-422	154	3	of	of	ADP
gujaf-422	154	4	financial	financial	ADJ
gujaf-422	154	5	sustainability	sustainability	NOUN
gujaf-422	154	6	reporting	reporting	NOUN
gujaf-422	154	7	,	,	PUNCT
gujaf-422	154	8	1(2	1(2	NUM
gujaf-422	154	9	)	)	PUNCT
gujaf-422	154	10	.	.	PUNCT
gujaf-422	155	1	iasb	iasb	PROPN
gujaf-422	155	2	(	(	PUNCT
gujaf-422	155	3	2008	2008	NUM
gujaf-422	155	4	)	)	PUNCT
gujaf-422	155	5	.	.	PUNCT
gujaf-422	156	1	exposure	exposure	NOUN
gujaf-422	156	2	draft	draft	NOUN
gujaf-422	156	3	on	on	ADP
gujaf-422	156	4	an	an	DET
gujaf-422	156	5	improved	improved	ADJ
gujaf-422	156	6	conceptual	conceptual	ADJ
gujaf-422	156	7	framework	framework	NOUN
gujaf-422	156	8	for	for	ADP
gujaf-422	156	9	financial	financial	ADJ
gujaf-422	156	10	reporting	reporting	NOUN
gujaf-422	156	11	:	:	PUNCT
gujaf-422	156	12	the	the	DET
gujaf-422	156	13	objective	objective	NOUN
gujaf-422	156	14	of	of	ADP
gujaf-422	156	15	financial	financial	ADJ
gujaf-422	156	16	reporting	reporting	NOUN
gujaf-422	156	17	and	and	CCONJ
gujaf-422	156	18	qualitative	qualitative	ADJ
gujaf-422	156	19	characteristics	characteristic	NOUN
gujaf-422	156	20	of	of	ADP
gujaf-422	156	21	decision	decision	NOUN
gujaf-422	156	22	-	-	PUNCT
gujaf-422	156	23	useful	useful	ADJ
gujaf-422	156	24	financial	financial	ADJ
gujaf-422	156	25	reporting	reporting	NOUN
gujaf-422	156	26	information	information	NOUN
gujaf-422	156	27	.	.	PUNCT
gujaf-422	157	1	london	london	PROPN
gujaf-422	157	2	.	.	PUNCT
gujaf-422	158	1	jensen	jensen	PROPN
gujaf-422	158	2	,	,	PUNCT
gujaf-422	158	3	m.c	m.c	PROPN
gujaf-422	158	4	.	.	PROPN
gujaf-422	158	5	,	,	PUNCT
gujaf-422	158	6	&	&	CCONJ
gujaf-422	158	7	meckling	meckling	PROPN
gujaf-422	158	8	,	,	PUNCT
gujaf-422	158	9	w.h	w.h	PROPN
gujaf-422	158	10	.	.	PROPN
gujaf-422	158	11	(	(	PUNCT
gujaf-422	158	12	1976	1976	NUM
gujaf-422	158	13	)	)	PUNCT
gujaf-422	158	14	.	.	PUNCT
gujaf-422	159	1	theory	theory	NOUN
gujaf-422	159	2	of	of	ADP
gujaf-422	159	3	the	the	DET
gujaf-422	159	4	firm	firm	NOUN
gujaf-422	159	5	:	:	PUNCT
gujaf-422	159	6	managerial	managerial	ADJ
gujaf-422	159	7	behaviour	behaviour	NOUN
gujaf-422	159	8	,	,	PUNCT
gujaf-422	159	9	agency	agency	NOUN
gujaf-422	159	10	costs	cost	NOUN
gujaf-422	159	11	and	and	CCONJ
gujaf-422	159	12	ownership	ownership	NOUN
gujaf-422	159	13	structure	structure	NOUN
gujaf-422	159	14	.	.	PUNCT
gujaf-422	160	1	journal	journal	NOUN
gujaf-422	160	2	of	of	ADP
gujaf-422	160	3	financial	financial	ADJ
gujaf-422	160	4	economics	economic	NOUN
gujaf-422	160	5	,	,	PUNCT
gujaf-422	160	6	3	3	NUM
gujaf-422	160	7	(	(	PUNCT
gujaf-422	160	8	4	4	NUM
gujaf-422	160	9	)	)	PUNCT
gujaf-422	160	10	,	,	PUNCT
gujaf-422	160	11	305	305	NUM
gujaf-422	160	12	-360	-360	PROPN
gujaf-422	160	13	.	.	PUNCT
gujaf-422	160	14	kapellas	kapellas	PROPN
gujaf-422	160	15	,	,	PUNCT
gujaf-422	160	16	k.	k.	PROPN
gujaf-422	160	17	,	,	PUNCT
gujaf-422	160	18	&	&	CCONJ
gujaf-422	160	19	siougle	siougle	PROPN
gujaf-422	160	20	.g	.g	PROPN
gujaf-422	160	21	.	.	PUNCT
gujaf-422	161	1	(	(	PUNCT
gujaf-422	161	2	2017	2017	NUM
gujaf-422	161	3	)	)	PUNCT
gujaf-422	161	4	.	.	PUNCT
gujaf-422	162	1	financial	financial	ADJ
gujaf-422	162	2	reporting	reporting	NOUN
gujaf-422	162	3	practices	practice	NOUN
gujaf-422	162	4	and	and	CCONJ
gujaf-422	162	5	investment	investment	NOUN
gujaf-422	162	6	decisions	decision	NOUN
gujaf-422	162	7	.	.	PUNCT
gujaf-422	163	1	a	a	DET
gujaf-422	163	2	review	review	NOUN
gujaf-422	163	3	of	of	ADP
gujaf-422	163	4	literature	literature	NOUN
gujaf-422	163	5	.	.	PUNCT
gujaf-422	164	1	industrial	industrial	ADJ
gujaf-422	164	2	engineering	engineering	NOUN
gujaf-422	164	3	and	and	CCONJ
gujaf-422	164	4	management	management	NOUN
gujaf-422	164	5	(	(	PUNCT
gujaf-422	164	6	6)4	6)4	NUM
gujaf-422	164	7	,	,	PUNCT
gujaf-422	164	8	1	1	NUM
gujaf-422	164	9	-	-	SYM
gujaf-422	164	10	9	9	NUM
gujaf-422	164	11	.	.	PUNCT
gujaf-422	164	12	kariuki	kariuki	PROPN
gujaf-422	164	13	,	,	PUNCT
gujaf-422	164	14	g.	g.	PROPN
gujaf-422	164	15	,	,	PUNCT
gujaf-422	164	16	&	&	CCONJ
gujaf-422	164	17	jagongo	jagongo	PROPN
gujaf-422	164	18	,	,	PUNCT
gujaf-422	164	19	a.	a.	NOUN
gujaf-422	164	20	(	(	PUNCT
gujaf-422	164	21	2023	2023	NUM
gujaf-422	164	22	)	)	PUNCT
gujaf-422	164	23	.	.	PUNCT
gujaf-422	165	1	institutional	institutional	ADJ
gujaf-422	165	2	investors	investor	NOUN
gujaf-422	165	3	’	’	PART
gujaf-422	165	4	perceptions	perception	NOUN
gujaf-422	165	5	on	on	ADP
gujaf-422	165	6	quality	quality	NOUN
gujaf-422	165	7	of	of	ADP
gujaf-422	165	8	financial	financial	ADJ
gujaf-422	165	9	reporting	reporting	NOUN
gujaf-422	165	10	in	in	ADP
gujaf-422	165	11	kenya	kenya	PROPN
gujaf-422	165	12	.	.	PUNCT
gujaf-422	166	1	international	international	ADJ
gujaf-422	166	2	journal	journal	PROPN
gujaf-422	166	3	of	of	ADP
gujaf-422	166	4	humanities	humanity	NOUN
gujaf-422	166	5	and	and	CCONJ
gujaf-422	166	6	social	social	ADJ
gujaf-422	166	7	science	science	NOUN
gujaf-422	166	8	,	,	PUNCT
gujaf-422	166	9	3(21	3(21	NUM
gujaf-422	166	10	)	)	PUNCT
gujaf-422	166	11	,	,	PUNCT
gujaf-422	166	12	144	144	NUM
gujaf-422	166	13	-	-	SYM
gujaf-422	166	14	54	54	NUM
gujaf-422	166	15	.	.	PUNCT
gujaf-422	167	1	lashgari	lashgari	PROPN
gujaf-422	167	2	,	,	PUNCT
gujaf-422	167	3	z.	z.	PROPN
gujaf-422	167	4	&	&	CCONJ
gujaf-422	167	5	moghaddam	moghaddam	PROPN
gujaf-422	167	6	,	,	PUNCT
gujaf-422	167	7	r.r	r.r	PROPN
gujaf-422	167	8	.	.	PROPN
gujaf-422	167	9	(	(	PUNCT
gujaf-422	167	10	2022	2022	NUM
gujaf-422	167	11	)	)	PUNCT
gujaf-422	167	12	.	.	PUNCT
gujaf-422	168	1	effect	effect	NOUN
gujaf-422	168	2	of	of	ADP
gujaf-422	168	3	dividend	dividend	NOUN
gujaf-422	168	4	policy	policy	NOUN
gujaf-422	168	5	on	on	ADP
gujaf-422	168	6	investment	investment	NOUN
gujaf-422	168	7	decision	decision	NOUN
gujaf-422	168	8	.	.	PUNCT
gujaf-422	169	1	journal	journal	NOUN
gujaf-422	169	2	of	of	ADP
gujaf-422	169	3	applied	apply	VERB
gujaf-422	169	4	environmental	environmental	ADJ
gujaf-422	169	5	and	and	CCONJ
gujaf-422	169	6	biological	biological	ADJ
gujaf-422	169	7	sciences	science	NOUN
gujaf-422	169	8	,	,	PUNCT
gujaf-422	169	9	5(11	5(11	NUM
gujaf-422	169	10	)	)	PUNCT
gujaf-422	169	11	,	,	PUNCT
gujaf-422	169	12	415	415	NUM
gujaf-422	169	13	-	-	SYM
gujaf-422	169	14	420	420	NUM
gujaf-422	169	15	.	.	PUNCT
gujaf-422	170	1	mahmoud	mahmoud	PROPN
gujaf-422	170	2	,	,	PUNCT
gujaf-422	170	3	i.	i.	PROPN
gujaf-422	170	4	(	(	PUNCT
gujaf-422	170	5	2023	2023	NUM
gujaf-422	170	6	)	)	PUNCT
gujaf-422	170	7	.	.	PUNCT
gujaf-422	171	1	financial	financial	ADJ
gujaf-422	171	2	reporting	reporting	NOUN
gujaf-422	171	3	quality	quality	NOUN
gujaf-422	171	4	reported	report	VERB
gujaf-422	171	5	by	by	ADP
gujaf-422	171	6	oil	oil	NOUN
gujaf-422	171	7	listed	list	VERB
gujaf-422	171	8	firms	firm	NOUN
gujaf-422	171	9	in	in	ADP
gujaf-422	171	10	nigeria	nigeria	PROPN
gujaf-422	171	11	;	;	PUNCT
gujaf-422	171	12	an	an	DET
gujaf-422	171	13	empirical	empirical	ADJ
gujaf-422	171	14	investigation	investigation	NOUN
gujaf-422	171	15	.	.	PUNCT
gujaf-422	172	1	international	international	ADJ
gujaf-422	172	2	journal	journal	PROPN
gujaf-422	172	3	of	of	ADP
gujaf-422	172	4	science	science	NOUN
gujaf-422	172	5	research	research	NOUN
gujaf-422	172	6	in	in	ADP
gujaf-422	172	7	educational	educational	ADJ
gujaf-422	172	8	studies	study	NOUN
gujaf-422	172	9	and	and	CCONJ
gujaf-422	172	10	social	social	ADJ
gujaf-422	172	11	development	development	NOUN
gujaf-422	172	12	,	,	PUNCT
gujaf-422	172	13	1(1	1(1	NUM
gujaf-422	172	14	)	)	PUNCT
gujaf-422	172	15	,	,	PUNCT
gujaf-422	172	16	150	150	NUM
gujaf-422	172	17	-	-	SYM
gujaf-422	172	18	162	162	NUM
gujaf-422	172	19	.	.	PUNCT
gujaf-422	173	1	marshall	marshall	PROPN
gujaf-422	173	2	,	,	PUNCT
gujaf-422	173	3	h.	h.	PROPN
gujaf-422	173	4	(	(	PUNCT
gujaf-422	173	5	2022	2022	NUM
gujaf-422	173	6	)	)	PUNCT
gujaf-422	173	7	.	.	PUNCT
gujaf-422	174	1	return	return	VERB
gujaf-422	174	2	on	on	ADP
gujaf-422	174	3	equity	equity	NOUN
gujaf-422	174	4	.	.	PUNCT
gujaf-422	175	1	https://www.investopedia.com/terms/r/returnonequity.asp	https://www.investopedia.com/terms/r/returnonequity.asp	PROPN
gujaf-422	175	2	.	.	PUNCT
gujaf-422	176	1	retrieved	retrieve	VERB
gujaf-422	176	2	01/10/2024	01/10/2024	NOUN
gujaf-422	176	3	.	.	PUNCT
gujaf-422	177	1	gusau	gusau	PROPN
gujaf-422	177	2	journal	journal	PROPN
gujaf-422	177	3	of	of	ADP
gujaf-422	177	4	accounting	accounting	NOUN
gujaf-422	177	5	and	and	CCONJ
gujaf-422	177	6	finance	finance	NOUN
gujaf-422	177	7	,	,	PUNCT
gujaf-422	177	8	vol.6	vol.6	PROPN
gujaf-422	177	9	,	,	PUNCT
gujaf-422	177	10	issue	issue	NOUN
gujaf-422	177	11	2	2	NUM
gujaf-422	177	12	,	,	PUNCT
gujaf-422	177	13	april	april	PROPN
gujaf-422	177	14	,	,	PUNCT
gujaf-422	177	15	2025	2025	NUM
gujaf-422	177	16	165	165	NUM
gujaf-422	177	17	mcnicholas	mcnichola	NOUN
gujaf-422	177	18	,	,	PUNCT
gujaf-422	177	19	m.f	m.f	PROPN
gujaf-422	177	20	.	.	PROPN
gujaf-422	177	21	,	,	PUNCT
gujaf-422	177	22	&	&	CCONJ
gujaf-422	177	23	stubben	stubben	PROPN
gujaf-422	177	24	,	,	PUNCT
gujaf-422	177	25	s.	s.	PROPN
gujaf-422	177	26	(	(	PUNCT
gujaf-422	177	27	2019	2019	NUM
gujaf-422	177	28	)	)	PUNCT
gujaf-422	177	29	.	.	PUNCT
gujaf-422	178	1	does	do	AUX
gujaf-422	178	2	earnings	earning	NOUN
gujaf-422	178	3	management	management	NOUN
gujaf-422	178	4	affects	affect	VERB
gujaf-422	178	5	firms	firm	NOUN
gujaf-422	178	6	’	'	PUNCT
gujaf-422	178	7	investment	investment	NOUN
gujaf-422	178	8	decisions	decision	NOUN
gujaf-422	178	9	?	?	PUNCT
gujaf-422	179	1	the	the	DET
gujaf-422	179	2	accounting	accounting	NOUN
gujaf-422	179	3	review	review	NOUN
gujaf-422	179	4	.	.	PUNCT
gujaf-422	180	1	82(6	82(6	NUM
gujaf-422	180	2	)	)	PUNCT
gujaf-422	180	3	,	,	PUNCT
gujaf-422	180	4	1571	1571	NUM
gujaf-422	180	5	-	-	SYM
gujaf-422	180	6	1603	1603	NUM
gujaf-422	180	7	.	.	PUNCT
gujaf-422	181	1	nwaobia	nwaobia	NOUN
gujaf-422	181	2	,	,	PUNCT
gujaf-422	181	3	a.	a.	NOUN
gujaf-422	181	4	n.	n.	PROPN
gujaf-422	181	5	,	,	PUNCT
gujaf-422	181	6	kwarbai	kwarbai	PROPN
gujaf-422	181	7	,	,	PUNCT
gujaf-422	181	8	j.	j.	PROPN
gujaf-422	181	9	d	d	PROPN
gujaf-422	181	10	,	,	PUNCT
gujaf-422	181	11	jayeoba	jayeoba	PROPN
gujaf-422	181	12	o.o	o.o	PROPN
gujaf-422	181	13	.	.	PROPN
gujaf-422	181	14	,	,	PUNCT
gujaf-422	181	15	&	&	CCONJ
gujaf-422	181	16	ajibade	ajibade	PROPN
gujaf-422	181	17	a	a	PRON
gujaf-422	181	18	,	,	PUNCT
gujaf-422	181	19	t	t	PROPN
gujaf-422	181	20	(	(	PUNCT
gujaf-422	181	21	2016	2016	NUM
gujaf-422	181	22	)	)	PUNCT
gujaf-422	181	23	.	.	PUNCT
gujaf-422	182	1	financial	financial	ADJ
gujaf-422	182	2	reporting	report	VERB
gujaf-422	182	3	quality	quality	NOUN
gujaf-422	182	4	on	on	ADP
gujaf-422	182	5	investors	investor	NOUN
gujaf-422	182	6	’	’	PART
gujaf-422	182	7	decisions	decision	NOUN
gujaf-422	182	8	.	.	PUNCT
gujaf-422	183	1	international	international	ADJ
gujaf-422	183	2	journal	journal	PROPN
gujaf-422	183	3	of	of	ADP
gujaf-422	183	4	economics	economic	NOUN
gujaf-422	183	5	and	and	CCONJ
gujaf-422	183	6	financial	financial	ADJ
gujaf-422	183	7	research	research	NOUN
gujaf-422	183	8	.	.	PUNCT
gujaf-422	184	1	2(70	2(70	NUM
gujaf-422	184	2	)	)	PUNCT
gujaf-422	184	3	,	,	PUNCT
gujaf-422	184	4	140	140	NUM
gujaf-422	184	5	-	-	SYM
gujaf-422	184	6	147	147	NUM
gujaf-422	184	7	.	.	PUNCT
gujaf-422	185	1	nyor	nyor	NOUN
gujaf-422	185	2	,	,	PUNCT
gujaf-422	185	3	t.	t.	PROPN
gujaf-422	185	4	(	(	PUNCT
gujaf-422	185	5	2013	2013	NUM
gujaf-422	185	6	)	)	PUNCT
gujaf-422	185	7	.	.	PUNCT
gujaf-422	186	1	financial	financial	ADJ
gujaf-422	186	2	reporting	reporting	NOUN
gujaf-422	186	3	quality	quality	NOUN
gujaf-422	186	4	of	of	ADP
gujaf-422	186	5	nigeria	nigeria	PROPN
gujaf-422	186	6	firms	firm	NOUN
gujaf-422	186	7	:	:	PUNCT
gujaf-422	186	8	users	user	NOUN
gujaf-422	186	9	’	’	PART
gujaf-422	186	10	perception	perception	NOUN
gujaf-422	186	11	.	.	PUNCT
gujaf-422	187	1	international	international	ADJ
gujaf-422	187	2	journal	journal	PROPN
gujaf-422	187	3	of	of	ADP
gujaf-422	187	4	business	business	NOUN
gujaf-422	187	5	and	and	CCONJ
gujaf-422	187	6	social	social	ADJ
gujaf-422	187	7	science	science	NOUN
gujaf-422	187	8	,	,	PUNCT
gujaf-422	187	9	4(13	4(13	NUM
gujaf-422	187	10	)	)	PUNCT
gujaf-422	187	11	,	,	PUNCT
gujaf-422	187	12	273	273	NUM
gujaf-422	187	13	-	-	SYM
gujaf-422	187	14	79	79	NUM
gujaf-422	187	15	.	.	PUNCT
gujaf-422	188	1	ozer	ozer	NOUN
gujaf-422	188	2	,	,	PUNCT
gujaf-422	188	3	g.	g.	PROPN
gujaf-422	188	4	,	,	PUNCT
gujaf-422	188	5	merter	merter	NOUN
gujaf-422	188	6	,	,	PUNCT
gujaf-422	188	7	a.	a.	PROPN
gujaf-422	188	8	k.	k.	PROPN
gujaf-422	188	9	,	,	PUNCT
gujaf-422	188	10	&	&	CCONJ
gujaf-422	188	11	balcioglu	balcioglu	PROPN
gujaf-422	188	12	,	,	PUNCT
gujaf-422	188	13	y.s	y.s	PROPN
gujaf-422	188	14	(	(	PUNCT
gujaf-422	188	15	2023	2023	NUM
gujaf-422	188	16	)	)	PUNCT
gujaf-422	188	17	.	.	PUNCT
gujaf-422	189	1	financial	financial	ADJ
gujaf-422	189	2	reporting	reporting	NOUN
gujaf-422	189	3	timeliness	timeliness	NOUN
gujaf-422	189	4	:	:	PUNCT
gujaf-422	189	5	a	a	DET
gujaf-422	189	6	scope	scope	NOUN
gujaf-422	189	7	review	review	NOUN
gujaf-422	189	8	of	of	ADP
gujaf-422	189	9	current	current	ADJ
gujaf-422	189	10	literature	literature	NOUN
gujaf-422	189	11	.	.	PUNCT
gujaf-422	190	1	press	press	NOUN
gujaf-422	190	2	academia	academia	PROPN
gujaf-422	190	3	procedia	procedia	PROPN
gujaf-422	190	4	(	(	PUNCT
gujaf-422	190	5	pap	pap	NOUN
gujaf-422	190	6	)	)	PUNCT
gujaf-422	190	7	,	,	PUNCT
gujaf-422	190	8	17	17	NUM
gujaf-422	190	9	,	,	PUNCT
gujaf-422	190	10	87	87	NUM
gujaf-422	190	11	-	-	SYM
gujaf-422	190	12	91	91	NUM
gujaf-422	190	13	.	.	PUNCT
gujaf-422	191	1	pawitri	pawitri	ADJ
gujaf-422	191	2	,	,	PUNCT
gujaf-422	191	3	n.	n.	NOUN
gujaf-422	191	4	m.	m.	NOUN
gujaf-422	191	5	,	,	PUNCT
gujaf-422	191	6	&	&	CCONJ
gujaf-422	191	7	yadnyana	yadnyana	PROPN
gujaf-422	191	8	,	,	PUNCT
gujaf-422	191	9	k	k	PROPN
gujaf-422	191	10	(	(	PUNCT
gujaf-422	191	11	2015	2015	NUM
gujaf-422	191	12	)	)	PUNCT
gujaf-422	191	13	.	.	PUNCT
gujaf-422	192	1	pengaruh	pengaruh	NOUN
gujaf-422	192	2	audit	audit	NOUN
gujaf-422	192	3	delay	delay	NOUN
gujaf-422	192	4	,	,	PUNCT
gujaf-422	192	5	opini	opini	ADJ
gujaf-422	192	6	audit	audit	NOUN
gujaf-422	192	7	,	,	PUNCT
gujaf-422	192	8	reputasi	reputasi	NOUN
gujaf-422	192	9	auditor	auditor	PROPN
gujaf-422	192	10	dan	dan	PROPN
gujaf-422	192	11	pergantian	pergantian	PROPN
gujaf-422	192	12	manajemen	manajeman	NOUN
gujaf-422	192	13	pada	pada	PROPN
gujaf-422	192	14	voluntary	voluntary	PROPN
gujaf-422	192	15	auditor	auditor	NOUN
gujaf-422	192	16	switching	switching	NOUN
gujaf-422	192	17	.	.	PUNCT
gujaf-422	193	1	e	e	X
gujaf-422	193	2	-	-	ADJ
gujaf-422	193	3	jurnal	jurnal	ADJ
gujaf-422	193	4	akuntansi	akuntansi	PROPN
gujaf-422	193	5	universitas	universita	NOUN
gujaf-422	193	6	udayana	udayana	PROPN
gujaf-422	193	7	,	,	PUNCT
gujaf-422	193	8	214	214	NUM
gujaf-422	193	9	-	-	SYM
gujaf-422	193	10	228	228	NUM
gujaf-422	193	11	.	.	PUNCT
gujaf-422	194	1	paananen	paananen	ADJ
gujaf-422	194	2	,	,	PUNCT
gujaf-422	194	3	m.	m.	NOUN
gujaf-422	194	4	,	,	PUNCT
gujaf-422	194	5	&	&	CCONJ
gujaf-422	194	6	lin	lin	PROPN
gujaf-422	194	7	,	,	PUNCT
gujaf-422	194	8	h.	h.	PROPN
gujaf-422	194	9	(	(	PUNCT
gujaf-422	194	10	2019	2019	NUM
gujaf-422	194	11	)	)	PUNCT
gujaf-422	194	12	.	.	PUNCT
gujaf-422	195	1	the	the	DET
gujaf-422	195	2	development	development	NOUN
gujaf-422	195	3	of	of	ADP
gujaf-422	195	4	accounting	accounting	NOUN
gujaf-422	195	5	quality	quality	NOUN
gujaf-422	195	6	of	of	ADP
gujaf-422	195	7	ias	ias	PROPN
gujaf-422	195	8	and	and	CCONJ
gujaf-422	195	9	ifrs	ifrs	NOUN
gujaf-422	195	10	over	over	ADP
gujaf-422	195	11	time	time	NOUN
gujaf-422	195	12	:	:	PUNCT
gujaf-422	195	13	the	the	DET
gujaf-422	195	14	case	case	NOUN
gujaf-422	195	15	of	of	ADP
gujaf-422	195	16	germany	germany	PROPN
gujaf-422	195	17	.	.	PUNCT
gujaf-422	196	1	journal	journal	PROPN
gujaf-422	196	2	of	of	ADP
gujaf-422	196	3	international	international	ADJ
gujaf-422	196	4	accounting	accounting	NOUN
gujaf-422	196	5	research	research	NOUN
gujaf-422	196	6	,	,	PUNCT
gujaf-422	196	7	8	8	NUM
gujaf-422	196	8	(	(	PUNCT
gujaf-422	196	9	1	1	NUM
gujaf-422	196	10	)	)	PUNCT
gujaf-422	196	11	,	,	PUNCT
gujaf-422	196	12	3	3	NUM
gujaf-422	196	13	-	-	SYM
gujaf-422	196	14	9	9	NUM
gujaf-422	196	15	.	.	PUNCT
gujaf-422	197	1	pandy	pandy	NOUN
gujaf-422	197	2	.i.m	.i.m	NOUN
gujaf-422	197	3	.	.	PUNCT
gujaf-422	198	1	(	(	PUNCT
gujaf-422	198	2	2023	2023	NUM
gujaf-422	198	3	)	)	PUNCT
gujaf-422	198	4	.	.	PUNCT
gujaf-422	199	1	financial	financial	ADJ
gujaf-422	199	2	management	management	NOUN
gujaf-422	199	3	,	,	PUNCT
gujaf-422	199	4	9th	9th	ADJ
gujaf-422	199	5	edition	edition	NOUN
gujaf-422	199	6	,	,	PUNCT
gujaf-422	199	7	indian	indian	PROPN
gujaf-422	199	8	,	,	PUNCT
gujaf-422	199	9	vikas	vikas	PROPN
gujaf-422	199	10	irish	irish	PROPN
gujaf-422	199	11	publication	publication	PROPN
gujaf-422	199	12	ltd	ltd	PROPN
gujaf-422	199	13	.	.	PROPN
gujaf-422	199	14	ryan	ryan	PROPN
gujaf-422	199	15	f.	f.	PROPN
gujaf-422	199	16	(	(	PUNCT
gujaf-422	199	17	2021	2021	NUM
gujaf-422	199	18	)	)	PUNCT
gujaf-422	199	19	.	.	PUNCT
gujaf-422	200	1	how	how	SCONJ
gujaf-422	200	2	to	to	PART
gujaf-422	200	3	calculate	calculate	VERB
gujaf-422	200	4	return	return	NOUN
gujaf-422	200	5	on	on	ADP
gujaf-422	200	6	equity	equity	NOUN
gujaf-422	200	7	.	.	PUNCT
gujaf-422	201	1	https://www.investopedia.com/ask/answers//how-do-you-calculate-return-equityroe.asp	https://www.investopedia.com/ask/answers//how-do-you-calculate-return-equityroe.asp	PROPN
gujaf-422	201	2	totok	totok	PROPN
gujaf-422	201	3	,	,	PUNCT
gujaf-422	201	4	e.a	e.a	PROPN
gujaf-422	201	5	.	.	PROPN
gujaf-422	201	6	,	,	PUNCT
gujaf-422	201	7	(	(	PUNCT
gujaf-422	201	8	2017	2017	NUM
gujaf-422	201	9	)	)	PUNCT
gujaf-422	201	10	.	.	PUNCT
gujaf-422	202	1	the	the	DET
gujaf-422	202	2	effect	effect	NOUN
gujaf-422	202	3	of	of	ADP
gujaf-422	202	4	financial	financial	ADJ
gujaf-422	202	5	information	information	NOUN
gujaf-422	202	6	on	on	ADP
gujaf-422	202	7	investment	investment	NOUN
gujaf-422	202	8	in	in	ADP
gujaf-422	202	9	shares	share	NOUN
gujaf-422	202	10	.	.	PUNCT
gujaf-422	203	1	international	international	ADJ
gujaf-422	203	2	journal	journal	PROPN
gujaf-422	203	3	of	of	ADP
gujaf-422	203	4	business	business	NOUN
gujaf-422	203	5	and	and	CCONJ
gujaf-422	203	6	commerce	commerce	NOUN
gujaf-422	203	7	,	,	PUNCT
gujaf-422	203	8	3(8	3(8	NUM
gujaf-422	203	9	)	)	PUNCT
gujaf-422	203	10	,	,	PUNCT
gujaf-422	203	11	176	176	NUM
gujaf-422	203	12	-	-	SYM
gujaf-422	203	13	206	206	NUM
gujaf-422	203	14	.	.	PUNCT
gujaf-422	204	1	yopie	yopie	PROPN
gujaf-422	204	2	,	,	PUNCT
gujaf-422	204	3	s.	s.	PROPN
gujaf-422	204	4	,	,	PUNCT
gujaf-422	204	5	&	&	CCONJ
gujaf-422	204	6	elivia	elivia	PROPN
gujaf-422	204	7	,	,	PUNCT
gujaf-422	204	8	e.	e.	PROPN
gujaf-422	204	9	(	(	PUNCT
gujaf-422	204	10	2022	2022	NUM
gujaf-422	204	11	)	)	PUNCT
gujaf-422	204	12	.	.	PUNCT
gujaf-422	205	1	the	the	DET
gujaf-422	205	2	effect	effect	NOUN
gujaf-422	205	3	of	of	ADP
gujaf-422	205	4	corporate	corporate	ADJ
gujaf-422	205	5	social	social	ADJ
gujaf-422	205	6	responsibility	responsibility	NOUN
gujaf-422	205	7	,	,	PUNCT
gujaf-422	205	8	family	family	NOUN
gujaf-422	205	9	ownership	ownership	NOUN
gujaf-422	205	10	on	on	ADP
gujaf-422	205	11	tax	tax	NOUN
gujaf-422	205	12	avoidance	avoidance	NOUN
gujaf-422	205	13	:	:	PUNCT
gujaf-422	205	14	the	the	DET
gujaf-422	205	15	effect	effect	NOUN
gujaf-422	205	16	of	of	ADP
gujaf-422	205	17	audit	audit	NOUN
gujaf-422	205	18	quality	quality	NOUN
gujaf-422	205	19	moderation	moderation	NOUN
gujaf-422	205	20	’	'	PUNCT
gujaf-422	205	21	,	,	PUNCT
gujaf-422	205	22	indonesian	indonesian	ADJ
gujaf-422	205	23	journal	journal	PROPN
gujaf-422	205	24	of	of	ADP
gujaf-422	205	25	economics	economic	NOUN
gujaf-422	205	26	,	,	PUNCT
gujaf-422	205	27	social	social	ADJ
gujaf-422	205	28	,	,	PUNCT
gujaf-422	205	29	and	and	CCONJ
gujaf-422	205	30	humanities	humanity	NOUN
gujaf-422	205	31	,	,	PUNCT
gujaf-422	205	32	4	4	NUM
gujaf-422	205	33	(	(	PUNCT
gujaf-422	205	34	1	1	NUM
gujaf-422	205	35	)	)	PUNCT
gujaf-422	205	36	,	,	PUNCT
gujaf-422	205	37	29–40	29–40	NUM
gujaf-422	205	38	.	.	PUNCT
gujaf-422	206	1	zayol	zayol	NOUN
gujaf-422	206	2	,	,	PUNCT
gujaf-422	206	3	p.i	p.i	PROPN
gujaf-422	206	4	.	.	PROPN
gujaf-422	206	5	,	,	PUNCT
gujaf-422	206	6	agaregh	agaregh	VERB
gujaf-422	206	7	,	,	PUNCT
gujaf-422	206	8	t.	t.	PROPN
gujaf-422	206	9	,	,	PUNCT
gujaf-422	206	10	&	&	CCONJ
gujaf-422	206	11	eneji	eneji	PROPN
gujaf-422	206	12	,	,	PUNCT
gujaf-422	206	13	b.e	b.e	PROPN
gujaf-422	206	14	(	(	PUNCT
gujaf-422	206	15	2017	2017	NUM
gujaf-422	206	16	)	)	PUNCT
gujaf-422	206	17	.	.	PUNCT
gujaf-422	207	1	effect	effect	NOUN
gujaf-422	207	2	of	of	ADP
gujaf-422	207	3	financial	financial	ADJ
gujaf-422	207	4	information	information	NOUN
gujaf-422	207	5	on	on	ADP
gujaf-422	207	6	investment	investment	NOUN
gujaf-422	207	7	decision	decision	NOUN
gujaf-422	207	8	making	making	NOUN
gujaf-422	207	9	by	by	ADP
gujaf-422	207	10	shareholders	shareholder	NOUN
gujaf-422	207	11	of	of	ADP
gujaf-422	207	12	banks	bank	NOUN
gujaf-422	207	13	in	in	ADP
gujaf-422	207	14	nigeria	nigeria	PROPN
gujaf-422	207	15	.	.	PUNCT
gujaf-422	208	1	iosr	iosr	PROPN
gujaf-422	208	2	international	international	PROPN
gujaf-422	208	3	journal	journal	NOUN
gujaf-422	208	4	of	of	ADP
gujaf-422	208	5	economics	economic	NOUN
gujaf-422	208	6	and	and	CCONJ
gujaf-422	208	7	finance	finance	NOUN
gujaf-422	208	8	(	(	PUNCT
gujaf-422	208	9	8)3	8)3	NUM
gujaf-422	208	10	,	,	PUNCT
gujaf-422	208	11	20	20	NUM
gujaf-422	208	12	-	-	SYM
gujaf-422	208	13	31	31	NUM
gujaf-422	208	14	.	.	PUNCT